id	sid	tid	token	lemma	pos
ajis02-1680	1	1	paper	paper	NOUN
ajis02-1680	1	2	title	title	NOUN
ajis02-1680	1	3	(	(	PUNCT
ajis02-1680	1	4	paper	paper	NOUN
ajis02-1680	1	5	title	title	NOUN
ajis02-1680	1	6	style	style	NOUN
ajis02-1680	1	7	)	)	PUNCT
ajis02-1680	1	8	australasian	australasian	ADJ
ajis02-1680	1	9	journal	journal	NOUN
ajis02-1680	1	10	of	of	ADP
ajis02-1680	1	11	information	information	NOUN
ajis02-1680	1	12	systems	systems	PROPN
ajis02-1680	1	13	perdana	perdana	PROPN
ajis02-1680	1	14	,	,	PUNCT
ajis02-1680	1	15	robb	robb	NOUN
ajis02-1680	1	16	,	,	PUNCT
ajis02-1680	1	17	rohde	rohde	PROPN
ajis02-1680	1	18	&	&	CCONJ
ajis02-1680	1	19	birt	birt	PROPN
ajis02-1680	1	20	2018	2018	NUM
ajis02-1680	1	21	,	,	PUNCT
ajis02-1680	1	22	vol	vol	NOUN
ajis02-1680	1	23	22	22	NUM
ajis02-1680	1	24	,	,	PUNCT
ajis02-1680	1	25	research	research	NOUN
ajis02-1680	1	26	article	article	NOUN
ajis02-1680	1	27	sbr	sbr	NOUN
ajis02-1680	1	28	adoption	adoption	NOUN
ajis02-1680	1	29	in	in	ADP
ajis02-1680	1	30	australia	australia	PROPN
ajis02-1680	1	31	1	1	NUM
ajis02-1680	1	32	standard	standard	ADJ
ajis02-1680	1	33	business	business	NOUN
ajis02-1680	1	34	reporting	reporting	NOUN
ajis02-1680	1	35	(	(	PUNCT
ajis02-1680	1	36	sbr	sbr	NOUN
ajis02-1680	1	37	)	)	PUNCT
ajis02-1680	1	38	adoption	adoption	NOUN
ajis02-1680	1	39	in	in	ADP
ajis02-1680	1	40	australia	australia	PROPN
ajis02-1680	1	41	,	,	PUNCT
ajis02-1680	1	42	critically	critically	ADV
ajis02-1680	1	43	acclaimed	acclaim	VERB
ajis02-1680	1	44	,	,	PUNCT
ajis02-1680	1	45	box	box	PROPN
ajis02-1680	1	46	office	office	NOUN
ajis02-1680	1	47	flop	flop	NOUN
ajis02-1680	1	48	:	:	PUNCT
ajis02-1680	1	49	constructivist	constructivist	NOUN
ajis02-1680	1	50	and	and	CCONJ
ajis02-1680	1	51	ecological	ecological	ADJ
ajis02-1680	1	52	rationalities	rationality	NOUN
ajis02-1680	1	53	in	in	ADP
ajis02-1680	1	54	information	information	NOUN
ajis02-1680	1	55	systems	system	NOUN
ajis02-1680	1	56	(	(	PUNCT
ajis02-1680	1	57	is	be	AUX
ajis02-1680	1	58	)	)	PUNCT
ajis02-1680	1	59	adoption	adoption	NOUN
ajis02-1680	1	60	arif	arif	PROPN
ajis02-1680	1	61	perdana	perdana	PROPN
ajis02-1680	1	62	singapore	singapore	PROPN
ajis02-1680	1	63	institute	institute	PROPN
ajis02-1680	1	64	of	of	ADP
ajis02-1680	1	65	technology	technology	PROPN
ajis02-1680	1	66	arif.perdana@singaporetech.edu.sg	arif.perdana@singaporetech.edu.sg	PROPN
ajis02-1680	1	67	alastair	alastair	PROPN
ajis02-1680	1	68	robb	robb	PROPN
ajis02-1680	1	69	uq	uq	PROPN
ajis02-1680	1	70	business	business	PROPN
ajis02-1680	1	71	school	school	PROPN
ajis02-1680	1	72	,	,	PUNCT
ajis02-1680	1	73	university	university	PROPN
ajis02-1680	1	74	of	of	ADP
ajis02-1680	1	75	queensland	queensland	PROPN
ajis02-1680	1	76	fiona	fiona	PROPN
ajis02-1680	1	77	rohde	rohde	PROPN
ajis02-1680	1	78	uq	uq	PROPN
ajis02-1680	1	79	business	business	PROPN
ajis02-1680	1	80	school	school	PROPN
ajis02-1680	1	81	,	,	PUNCT
ajis02-1680	1	82	university	university	PROPN
ajis02-1680	1	83	of	of	ADP
ajis02-1680	1	84	queensland	queensland	PROPN
ajis02-1680	1	85	tc	tc	PROPN
ajis02-1680	1	86	beirne	beirne	PROPN
ajis02-1680	1	87	school	school	NOUN
ajis02-1680	1	88	of	of	ADP
ajis02-1680	1	89	law	law	NOUN
ajis02-1680	1	90	jacqueline	jacqueline	PROPN
ajis02-1680	1	91	birt	birt	PROPN
ajis02-1680	1	92	uwa	uwa	PROPN
ajis02-1680	1	93	business	business	PROPN
ajis02-1680	1	94	school	school	PROPN
ajis02-1680	1	95	,	,	PUNCT
ajis02-1680	1	96	university	university	NOUN
ajis02-1680	1	97	of	of	ADP
ajis02-1680	1	98	western	western	PROPN
ajis02-1680	1	99	australia	australia	PROPN
ajis02-1680	1	100	abstract	abstract	NOUN
ajis02-1680	1	101	is	be	AUX
ajis02-1680	1	102	enables	enable	VERB
ajis02-1680	1	103	organizations	organization	NOUN
ajis02-1680	1	104	to	to	PART
ajis02-1680	1	105	improve	improve	VERB
ajis02-1680	1	106	their	their	PRON
ajis02-1680	1	107	productivity	productivity	NOUN
ajis02-1680	1	108	,	,	PUNCT
ajis02-1680	1	109	streamline	streamline	VERB
ajis02-1680	1	110	their	their	PRON
ajis02-1680	1	111	business	business	NOUN
ajis02-1680	1	112	processes	process	NOUN
ajis02-1680	1	113	,	,	PUNCT
ajis02-1680	1	114	and	and	CCONJ
ajis02-1680	1	115	better	well	ADV
ajis02-1680	1	116	understand	understand	VERB
ajis02-1680	1	117	the	the	DET
ajis02-1680	1	118	challenges	challenge	NOUN
ajis02-1680	1	119	and	and	CCONJ
ajis02-1680	1	120	opportunities	opportunity	NOUN
ajis02-1680	1	121	facing	face	VERB
ajis02-1680	1	122	their	their	PRON
ajis02-1680	1	123	business	business	NOUN
ajis02-1680	1	124	.	.	PUNCT
ajis02-1680	2	1	these	these	DET
ajis02-1680	2	2	benefits	benefit	NOUN
ajis02-1680	2	3	can	can	AUX
ajis02-1680	2	4	further	far	ADV
ajis02-1680	2	5	accrue	accrue	VERB
ajis02-1680	2	6	to	to	ADP
ajis02-1680	2	7	individuals	individual	NOUN
ajis02-1680	2	8	and	and	CCONJ
ajis02-1680	2	9	organizations	organization	NOUN
ajis02-1680	2	10	when	when	SCONJ
ajis02-1680	2	11	they	they	PRON
ajis02-1680	2	12	adopt	adopt	VERB
ajis02-1680	2	13	and	and	CCONJ
ajis02-1680	2	14	use	use	VERB
ajis02-1680	2	15	the	the	DET
ajis02-1680	2	16	systems	system	NOUN
ajis02-1680	2	17	.	.	PUNCT
ajis02-1680	3	1	while	while	SCONJ
ajis02-1680	3	2	the	the	DET
ajis02-1680	3	3	benefits	benefit	NOUN
ajis02-1680	3	4	of	of	ADP
ajis02-1680	3	5	is	be	AUX
ajis02-1680	3	6	are	be	AUX
ajis02-1680	3	7	multifarious	multifarious	ADJ
ajis02-1680	3	8	,	,	PUNCT
ajis02-1680	3	9	is	be	AUX
ajis02-1680	3	10	adoption	adoption	NOUN
ajis02-1680	3	11	remains	remain	VERB
ajis02-1680	3	12	challenging	challenge	VERB
ajis02-1680	3	13	.	.	PUNCT
ajis02-1680	4	1	the	the	DET
ajis02-1680	4	2	far	far	ADV
ajis02-1680	4	3	-	-	PUNCT
ajis02-1680	4	4	reaching	reach	VERB
ajis02-1680	4	5	consequences	consequence	NOUN
ajis02-1680	4	6	of	of	ADP
ajis02-1680	4	7	is	be	AUX
ajis02-1680	4	8	motivate	motivate	ADJ
ajis02-1680	4	9	research	research	NOUN
ajis02-1680	4	10	examining	examine	VERB
ajis02-1680	4	11	the	the	DET
ajis02-1680	4	12	antecedents	antecedent	NOUN
ajis02-1680	4	13	of	of	ADP
ajis02-1680	4	14	successful	successful	ADJ
ajis02-1680	4	15	is	be	AUX
ajis02-1680	4	16	adoption	adoption	NOUN
ajis02-1680	4	17	both	both	CCONJ
ajis02-1680	4	18	at	at	ADP
ajis02-1680	4	19	individual	individual	ADJ
ajis02-1680	4	20	and	and	CCONJ
ajis02-1680	4	21	organizational	organizational	ADJ
ajis02-1680	4	22	levels	level	NOUN
ajis02-1680	4	23	.	.	PUNCT
ajis02-1680	5	1	to	to	PART
ajis02-1680	5	2	examine	examine	VERB
ajis02-1680	5	3	the	the	DET
ajis02-1680	5	4	complexity	complexity	NOUN
ajis02-1680	5	5	of	of	ADP
ajis02-1680	5	6	is	be	AUX
ajis02-1680	5	7	adoption	adoption	NOUN
ajis02-1680	5	8	,	,	PUNCT
ajis02-1680	5	9	we	we	PRON
ajis02-1680	5	10	undertook	undertake	VERB
ajis02-1680	5	11	an	an	DET
ajis02-1680	5	12	interpretive	interpretive	ADJ
ajis02-1680	5	13	case	case	NOUN
ajis02-1680	5	14	study	study	NOUN
ajis02-1680	5	15	of	of	ADP
ajis02-1680	5	16	sbr	sbr	NOUN
ajis02-1680	5	17	adoption	adoption	NOUN
ajis02-1680	5	18	in	in	ADP
ajis02-1680	5	19	australia	australia	PROPN
ajis02-1680	5	20	.	.	PUNCT
ajis02-1680	6	1	we	we	PRON
ajis02-1680	6	2	contend	contend	VERB
ajis02-1680	6	3	that	that	SCONJ
ajis02-1680	6	4	sbr	sbr	PROPN
ajis02-1680	6	5	’s	’s	PART
ajis02-1680	6	6	context	context	NOUN
ajis02-1680	6	7	in	in	ADP
ajis02-1680	6	8	australia	australia	PROPN
ajis02-1680	6	9	offers	offer	VERB
ajis02-1680	6	10	distinctive	distinctive	ADJ
ajis02-1680	6	11	perspectives	perspective	NOUN
ajis02-1680	6	12	on	on	ADP
ajis02-1680	6	13	the	the	DET
ajis02-1680	6	14	complexity	complexity	NOUN
ajis02-1680	6	15	of	of	ADP
ajis02-1680	6	16	is	be	AUX
ajis02-1680	6	17	adoption	adoption	NOUN
ajis02-1680	6	18	.	.	PUNCT
ajis02-1680	7	1	we	we	PRON
ajis02-1680	7	2	found	find	VERB
ajis02-1680	7	3	that	that	PRON
ajis02-1680	7	4	is	be	AUX
ajis02-1680	7	5	adoption	adoption	NOUN
ajis02-1680	7	6	decisions	decision	NOUN
ajis02-1680	7	7	can	can	AUX
ajis02-1680	7	8	be	be	AUX
ajis02-1680	7	9	based	base	VERB
ajis02-1680	7	10	on	on	ADP
ajis02-1680	7	11	both	both	CCONJ
ajis02-1680	7	12	constructivist	constructivist	ADJ
ajis02-1680	7	13	and	and	CCONJ
ajis02-1680	7	14	ecological	ecological	ADJ
ajis02-1680	7	15	rationalities	rationality	NOUN
ajis02-1680	7	16	.	.	PUNCT
ajis02-1680	8	1	our	our	PRON
ajis02-1680	8	2	findings	finding	NOUN
ajis02-1680	8	3	can	can	AUX
ajis02-1680	8	4	provide	provide	VERB
ajis02-1680	8	5	insight	insight	NOUN
ajis02-1680	8	6	in	in	ADP
ajis02-1680	8	7	improving	improve	VERB
ajis02-1680	8	8	understanding	understanding	NOUN
ajis02-1680	8	9	of	of	ADP
ajis02-1680	8	10	the	the	DET
ajis02-1680	8	11	benefits	benefit	NOUN
ajis02-1680	8	12	of	of	ADP
ajis02-1680	8	13	sbr	sbr	NOUN
ajis02-1680	8	14	and	and	CCONJ
ajis02-1680	8	15	have	have	VERB
ajis02-1680	8	16	implications	implication	NOUN
ajis02-1680	8	17	for	for	ADP
ajis02-1680	8	18	companies	company	NOUN
ajis02-1680	8	19	,	,	PUNCT
ajis02-1680	8	20	regulators	regulator	NOUN
ajis02-1680	8	21	,	,	PUNCT
ajis02-1680	8	22	standard	standard	ADJ
ajis02-1680	8	23	setters	setter	NOUN
ajis02-1680	8	24	,	,	PUNCT
ajis02-1680	8	25	and	and	CCONJ
ajis02-1680	8	26	the	the	DET
ajis02-1680	8	27	accounting	accounting	NOUN
ajis02-1680	8	28	profession	profession	NOUN
ajis02-1680	8	29	,	,	PUNCT
ajis02-1680	8	30	more	more	ADV
ajis02-1680	8	31	generally	generally	ADV
ajis02-1680	8	32	.	.	PUNCT
ajis02-1680	9	1	1	1	NUM
ajis02-1680	9	2	introduction	introduction	NOUN
ajis02-1680	9	3	is	be	AUX
ajis02-1680	9	4	enables	enable	VERB
ajis02-1680	9	5	organizations	organization	NOUN
ajis02-1680	9	6	to	to	PART
ajis02-1680	9	7	improve	improve	VERB
ajis02-1680	9	8	their	their	PRON
ajis02-1680	9	9	productivity	productivity	NOUN
ajis02-1680	9	10	,	,	PUNCT
ajis02-1680	9	11	streamline	streamline	VERB
ajis02-1680	9	12	their	their	PRON
ajis02-1680	9	13	business	business	NOUN
ajis02-1680	9	14	processes	process	NOUN
ajis02-1680	9	15	,	,	PUNCT
ajis02-1680	9	16	and	and	CCONJ
ajis02-1680	9	17	better	well	ADV
ajis02-1680	9	18	understand	understand	VERB
ajis02-1680	9	19	the	the	DET
ajis02-1680	9	20	challenges	challenge	NOUN
ajis02-1680	9	21	and	and	CCONJ
ajis02-1680	9	22	opportunities	opportunity	NOUN
ajis02-1680	9	23	for	for	ADP
ajis02-1680	9	24	their	their	PRON
ajis02-1680	9	25	businesses	business	NOUN
ajis02-1680	9	26	.	.	PUNCT
ajis02-1680	10	1	these	these	DET
ajis02-1680	10	2	benefits	benefit	NOUN
ajis02-1680	10	3	can	can	AUX
ajis02-1680	10	4	further	far	ADV
ajis02-1680	10	5	accrue	accrue	VERB
ajis02-1680	10	6	to	to	ADP
ajis02-1680	10	7	individuals	individual	NOUN
ajis02-1680	10	8	and	and	CCONJ
ajis02-1680	10	9	organizations	organization	NOUN
ajis02-1680	10	10	when	when	SCONJ
ajis02-1680	10	11	they	they	PRON
ajis02-1680	10	12	adopt	adopt	VERB
ajis02-1680	10	13	and	and	CCONJ
ajis02-1680	10	14	use	use	VERB
ajis02-1680	10	15	the	the	DET
ajis02-1680	10	16	systems	system	NOUN
ajis02-1680	10	17	(	(	PUNCT
ajis02-1680	10	18	hirschheim	hirschheim	PROPN
ajis02-1680	10	19	,	,	PUNCT
ajis02-1680	10	20	2007	2007	NUM
ajis02-1680	10	21	)	)	PUNCT
ajis02-1680	10	22	.	.	PUNCT
ajis02-1680	11	1	while	while	SCONJ
ajis02-1680	11	2	the	the	DET
ajis02-1680	11	3	benefits	benefit	NOUN
ajis02-1680	11	4	of	of	ADP
ajis02-1680	11	5	is	be	AUX
ajis02-1680	11	6	are	be	AUX
ajis02-1680	11	7	multifarious	multifarious	ADJ
ajis02-1680	11	8	,	,	PUNCT
ajis02-1680	11	9	is	be	AUX
ajis02-1680	11	10	adoption	adoption	NOUN
ajis02-1680	11	11	remains	remain	VERB
ajis02-1680	11	12	challenging	challenge	VERB
ajis02-1680	11	13	.	.	PUNCT
ajis02-1680	12	1	the	the	DET
ajis02-1680	12	2	challenges	challenge	NOUN
ajis02-1680	12	3	emerging	emerge	VERB
ajis02-1680	12	4	from	from	ADP
ajis02-1680	12	5	managing	manage	VERB
ajis02-1680	12	6	the	the	DET
ajis02-1680	12	7	factors	factor	NOUN
ajis02-1680	12	8	effecting	effect	VERB
ajis02-1680	12	9	is	be	AUX
ajis02-1680	12	10	adoption	adoption	NOUN
ajis02-1680	12	11	are	be	AUX
ajis02-1680	12	12	non	non	ADJ
ajis02-1680	12	13	-	-	ADJ
ajis02-1680	12	14	trivial	trivial	ADJ
ajis02-1680	12	15	.	.	PUNCT
ajis02-1680	13	1	at	at	ADP
ajis02-1680	13	2	the	the	DET
ajis02-1680	13	3	organizational	organizational	ADJ
ajis02-1680	13	4	level	level	NOUN
ajis02-1680	13	5	,	,	PUNCT
ajis02-1680	13	6	the	the	DET
ajis02-1680	13	7	factors	factor	NOUN
ajis02-1680	13	8	contributing	contribute	VERB
ajis02-1680	13	9	to	to	ADP
ajis02-1680	13	10	is	be	AUX
ajis02-1680	13	11	adoption	adoption	NOUN
ajis02-1680	13	12	can	can	AUX
ajis02-1680	13	13	be	be	AUX
ajis02-1680	13	14	explained	explain	VERB
ajis02-1680	13	15	from	from	ADP
ajis02-1680	13	16	two	two	NUM
ajis02-1680	13	17	perspectives	perspective	NOUN
ajis02-1680	13	18	:	:	PUNCT
ajis02-1680	13	19	rational	rational	ADJ
ajis02-1680	13	20	assessments	assessment	NOUN
ajis02-1680	13	21	(	(	PUNCT
ajis02-1680	13	22	i.e.	i.e.	X
ajis02-1680	13	23	,	,	PUNCT
ajis02-1680	13	24	economic	economic	ADJ
ajis02-1680	13	25	rationality	rationality	NOUN
ajis02-1680	13	26	)	)	PUNCT
ajis02-1680	13	27	(	(	PUNCT
ajis02-1680	13	28	fichman	fichman	ADJ
ajis02-1680	13	29	,	,	PUNCT
ajis02-1680	13	30	2004	2004	NUM
ajis02-1680	13	31	)	)	PUNCT
ajis02-1680	13	32	and	and	CCONJ
ajis02-1680	13	33	institutionalism	institutionalism	NOUN
ajis02-1680	13	34	(	(	PUNCT
ajis02-1680	13	35	teo	teo	PROPN
ajis02-1680	13	36	,	,	PUNCT
ajis02-1680	13	37	wei	wei	PROPN
ajis02-1680	13	38	,	,	PUNCT
ajis02-1680	13	39	&	&	CCONJ
ajis02-1680	13	40	benbasat	benbasat	VERB
ajis02-1680	13	41	,	,	PUNCT
ajis02-1680	13	42	2003	2003	NUM
ajis02-1680	13	43	;	;	PUNCT
ajis02-1680	13	44	mignerat	mignerat	NOUN
ajis02-1680	13	45	&	&	CCONJ
ajis02-1680	13	46	rivard	rivard	PROPN
ajis02-1680	13	47	,	,	PUNCT
ajis02-1680	13	48	2009	2009	NUM
ajis02-1680	13	49	;	;	PUNCT
ajis02-1680	13	50	nielsen	nielsen	PROPN
ajis02-1680	13	51	,	,	PUNCT
ajis02-1680	13	52	mathiassen	mathiassen	PROPN
ajis02-1680	13	53	&	&	CCONJ
ajis02-1680	13	54	newell	newell	PROPN
ajis02-1680	13	55	,	,	PUNCT
ajis02-1680	13	56	2014	2014	NUM
ajis02-1680	13	57	)	)	PUNCT
ajis02-1680	13	58	.	.	PUNCT
ajis02-1680	14	1	while	while	SCONJ
ajis02-1680	14	2	both	both	DET
ajis02-1680	14	3	perspectives	perspective	NOUN
ajis02-1680	14	4	have	have	AUX
ajis02-1680	14	5	been	be	AUX
ajis02-1680	14	6	canvassed	canvass	VERB
ajis02-1680	14	7	in	in	ADP
ajis02-1680	14	8	the	the	PRON
ajis02-1680	14	9	is	be	AUX
ajis02-1680	14	10	adoption	adoption	NOUN
ajis02-1680	14	11	literature	literature	NOUN
ajis02-1680	14	12	,	,	PUNCT
ajis02-1680	14	13	when	when	SCONJ
ajis02-1680	14	14	explaining	explain	VERB
ajis02-1680	14	15	is	be	AUX
ajis02-1680	14	16	adoption	adoption	NOUN
ajis02-1680	14	17	at	at	ADP
ajis02-1680	14	18	the	the	DET
ajis02-1680	14	19	organizational	organizational	ADJ
ajis02-1680	14	20	level	level	NOUN
ajis02-1680	14	21	potential	potential	ADJ
ajis02-1680	14	22	gaps	gap	NOUN
ajis02-1680	14	23	remain	remain	VERB
ajis02-1680	14	24	.	.	PUNCT
ajis02-1680	15	1	in	in	ADP
ajis02-1680	15	2	particular	particular	ADJ
ajis02-1680	15	3	,	,	PUNCT
ajis02-1680	15	4	australasian	australasian	ADJ
ajis02-1680	15	5	journal	journal	NOUN
ajis02-1680	15	6	of	of	ADP
ajis02-1680	15	7	information	information	NOUN
ajis02-1680	15	8	systems	systems	PROPN
ajis02-1680	15	9	perdana	perdana	PROPN
ajis02-1680	15	10	,	,	PUNCT
ajis02-1680	15	11	robb	robb	NOUN
ajis02-1680	15	12	,	,	PUNCT
ajis02-1680	15	13	rohde	rohde	PROPN
ajis02-1680	15	14	&	&	CCONJ
ajis02-1680	15	15	birt	birt	PROPN
ajis02-1680	15	16	2018	2018	NUM
ajis02-1680	15	17	,	,	PUNCT
ajis02-1680	15	18	vol	vol	NOUN
ajis02-1680	15	19	22	22	NUM
ajis02-1680	15	20	,	,	PUNCT
ajis02-1680	15	21	research	research	NOUN
ajis02-1680	15	22	article	article	NOUN
ajis02-1680	15	23	sbr	sbr	NOUN
ajis02-1680	15	24	adoption	adoption	NOUN
ajis02-1680	15	25	in	in	ADP
ajis02-1680	15	26	australia	australia	PROPN
ajis02-1680	15	27	2	2	NUM
ajis02-1680	15	28	prior	prior	ADJ
ajis02-1680	15	29	research	research	NOUN
ajis02-1680	15	30	largely	largely	ADV
ajis02-1680	15	31	applies	apply	VERB
ajis02-1680	15	32	institutionalism	institutionalism	NOUN
ajis02-1680	15	33	in	in	ADP
ajis02-1680	15	34	the	the	DET
ajis02-1680	15	35	context	context	NOUN
ajis02-1680	15	36	of	of	ADP
ajis02-1680	15	37	structural	structural	ADJ
ajis02-1680	15	38	isomorphism	isomorphism	NOUN
ajis02-1680	15	39	(	(	PUNCT
ajis02-1680	15	40	i.e.	i.e.	X
ajis02-1680	15	41	,	,	PUNCT
ajis02-1680	15	42	mimetic	mimetic	ADJ
ajis02-1680	15	43	,	,	PUNCT
ajis02-1680	15	44	normative	normative	ADJ
ajis02-1680	15	45	,	,	PUNCT
ajis02-1680	15	46	and	and	CCONJ
ajis02-1680	15	47	coercive	coercive	ADJ
ajis02-1680	15	48	)	)	PUNCT
ajis02-1680	15	49	.	.	PUNCT
ajis02-1680	16	1	two	two	NUM
ajis02-1680	16	2	intriguing	intriguing	ADJ
ajis02-1680	16	3	questions	question	NOUN
ajis02-1680	16	4	remain	remain	VERB
ajis02-1680	16	5	.	.	PUNCT
ajis02-1680	17	1	first	first	ADV
ajis02-1680	17	2	,	,	PUNCT
ajis02-1680	17	3	why	why	SCONJ
ajis02-1680	17	4	does	do	AUX
ajis02-1680	17	5	structural	structural	ADJ
ajis02-1680	17	6	isomorphism	isomorphism	NOUN
ajis02-1680	17	7	fail	fail	VERB
ajis02-1680	17	8	to	to	PART
ajis02-1680	17	9	fully	fully	ADV
ajis02-1680	17	10	explain	explain	VERB
ajis02-1680	17	11	organizational	organizational	ADJ
ajis02-1680	17	12	adoption	adoption	NOUN
ajis02-1680	17	13	decisions	decision	NOUN
ajis02-1680	17	14	even	even	ADV
ajis02-1680	17	15	though	though	SCONJ
ajis02-1680	17	16	structural	structural	ADJ
ajis02-1680	17	17	isomorphism	isomorphism	NOUN
ajis02-1680	17	18	exists	exist	VERB
ajis02-1680	17	19	(	(	PUNCT
ajis02-1680	17	20	compagni	compagni	PROPN
ajis02-1680	17	21	,	,	PUNCT
ajis02-1680	17	22	mele	mele	PROPN
ajis02-1680	17	23	,	,	PUNCT
ajis02-1680	17	24	&	&	CCONJ
ajis02-1680	17	25	ravasi	ravasi	PROPN
ajis02-1680	17	26	,	,	PUNCT
ajis02-1680	17	27	2015	2015	NUM
ajis02-1680	17	28	;	;	PUNCT
ajis02-1680	17	29	troshani	troshani	X
ajis02-1680	17	30	,	,	PUNCT
ajis02-1680	17	31	parker	parker	PROPN
ajis02-1680	17	32	&	&	CCONJ
ajis02-1680	17	33	lymer	lymer	PROPN
ajis02-1680	17	34	,	,	PUNCT
ajis02-1680	17	35	2015	2015	NUM
ajis02-1680	17	36	)	)	PUNCT
ajis02-1680	17	37	?	?	PUNCT
ajis02-1680	18	1	second	second	ADJ
ajis02-1680	18	2	,	,	PUNCT
ajis02-1680	18	3	why	why	SCONJ
ajis02-1680	18	4	do	do	AUX
ajis02-1680	18	5	rational	rational	ADJ
ajis02-1680	18	6	assessments	assessment	NOUN
ajis02-1680	18	7	also	also	ADV
ajis02-1680	18	8	fail	fail	VERB
ajis02-1680	18	9	to	to	PART
ajis02-1680	18	10	fully	fully	ADV
ajis02-1680	18	11	explain	explain	VERB
ajis02-1680	18	12	organizational	organizational	ADJ
ajis02-1680	18	13	adoption	adoption	NOUN
ajis02-1680	18	14	decisions	decision	NOUN
ajis02-1680	18	15	even	even	ADV
ajis02-1680	18	16	though	though	SCONJ
ajis02-1680	18	17	the	the	DET
ajis02-1680	18	18	adoption	adoption	NOUN
ajis02-1680	18	19	decisions	decision	NOUN
ajis02-1680	18	20	are	be	AUX
ajis02-1680	18	21	economically	economically	ADV
ajis02-1680	18	22	beneficial	beneficial	ADJ
ajis02-1680	18	23	(	(	PUNCT
ajis02-1680	18	24	kaganer	kaganer	ADJ
ajis02-1680	18	25	,	,	PUNCT
ajis02-1680	18	26	pawlowski	pawlowski	NOUN
ajis02-1680	18	27	&	&	CCONJ
ajis02-1680	18	28	wiley	wiley	PROPN
ajis02-1680	18	29	-	-	PUNCT
ajis02-1680	18	30	patton	patton	PROPN
ajis02-1680	18	31	,	,	PUNCT
ajis02-1680	18	32	2010	2010	NUM
ajis02-1680	18	33	;	;	PUNCT
ajis02-1680	18	34	swanson	swanson	PROPN
ajis02-1680	18	35	&	&	CCONJ
ajis02-1680	18	36	ramiller	ramiller	PROPN
ajis02-1680	18	37	,	,	PUNCT
ajis02-1680	18	38	1997	1997	NUM
ajis02-1680	18	39	)	)	PUNCT
ajis02-1680	18	40	?	?	PUNCT
ajis02-1680	19	1	early	early	ADJ
ajis02-1680	19	2	adopters	adopter	NOUN
ajis02-1680	19	3	primarily	primarily	ADV
ajis02-1680	19	4	rationalize	rationalize	VERB
ajis02-1680	19	5	their	their	PRON
ajis02-1680	19	6	decisions	decision	NOUN
ajis02-1680	19	7	based	base	VERB
ajis02-1680	19	8	on	on	ADP
ajis02-1680	19	9	the	the	DET
ajis02-1680	19	10	rational	rational	ADJ
ajis02-1680	19	11	assessments	assessment	NOUN
ajis02-1680	19	12	,	,	PUNCT
ajis02-1680	19	13	for	for	ADP
ajis02-1680	19	14	example	example	NOUN
ajis02-1680	19	15	the	the	DET
ajis02-1680	19	16	technical	technical	ADJ
ajis02-1680	19	17	,	,	PUNCT
ajis02-1680	19	18	cost	cost	NOUN
ajis02-1680	19	19	,	,	PUNCT
ajis02-1680	19	20	and	and	CCONJ
ajis02-1680	19	21	benefit	benefit	NOUN
ajis02-1680	19	22	assessments	assessment	NOUN
ajis02-1680	19	23	of	of	ADP
ajis02-1680	19	24	the	the	DET
ajis02-1680	19	25	technology	technology	NOUN
ajis02-1680	19	26	(	(	PUNCT
ajis02-1680	19	27	fichman	fichman	ADJ
ajis02-1680	19	28	,	,	PUNCT
ajis02-1680	19	29	2004	2004	NUM
ajis02-1680	19	30	)	)	PUNCT
ajis02-1680	19	31	.	.	PUNCT
ajis02-1680	20	1	this	this	DET
ajis02-1680	20	2	rationality	rationality	NOUN
ajis02-1680	20	3	,	,	PUNCT
ajis02-1680	20	4	however	however	ADV
ajis02-1680	20	5	,	,	PUNCT
ajis02-1680	20	6	does	do	AUX
ajis02-1680	20	7	not	not	PART
ajis02-1680	20	8	sufficiently	sufficiently	ADV
ajis02-1680	20	9	explain	explain	VERB
ajis02-1680	20	10	adoption	adoption	NOUN
ajis02-1680	20	11	decisions	decision	NOUN
ajis02-1680	20	12	because	because	SCONJ
ajis02-1680	20	13	decisions	decision	NOUN
ajis02-1680	20	14	may	may	AUX
ajis02-1680	20	15	not	not	PART
ajis02-1680	20	16	be	be	AUX
ajis02-1680	20	17	completely	completely	ADV
ajis02-1680	20	18	deterministic	deterministic	ADJ
ajis02-1680	20	19	.	.	PUNCT
ajis02-1680	21	1	structural	structural	ADJ
ajis02-1680	21	2	isomorphism	isomorphism	NOUN
ajis02-1680	21	3	often	often	ADV
ajis02-1680	21	4	complicates	complicate	VERB
ajis02-1680	21	5	rationality	rationality	NOUN
ajis02-1680	21	6	at	at	ADP
ajis02-1680	21	7	the	the	DET
ajis02-1680	21	8	organizational	organizational	ADJ
ajis02-1680	21	9	level	level	NOUN
ajis02-1680	21	10	,	,	PUNCT
ajis02-1680	21	11	that	that	ADV
ajis02-1680	21	12	is	is	ADV
ajis02-1680	21	13	,	,	PUNCT
ajis02-1680	21	14	the	the	DET
ajis02-1680	21	15	prevailing	prevail	VERB
ajis02-1680	21	16	complex	complex	ADJ
ajis02-1680	21	17	institutional	institutional	ADJ
ajis02-1680	21	18	and	and	CCONJ
ajis02-1680	21	19	social	social	ADJ
ajis02-1680	21	20	influences	influence	NOUN
ajis02-1680	21	21	(	(	PUNCT
ajis02-1680	21	22	thornton	thornton	NOUN
ajis02-1680	21	23	,	,	PUNCT
ajis02-1680	21	24	ocasio	ocasio	ADJ
ajis02-1680	21	25	,	,	PUNCT
ajis02-1680	21	26	&	&	CCONJ
ajis02-1680	21	27	lounsbury	lounsbury	PROPN
ajis02-1680	21	28	,	,	PUNCT
ajis02-1680	21	29	2012	2012	NUM
ajis02-1680	21	30	)	)	PUNCT
ajis02-1680	21	31	.	.	PUNCT
ajis02-1680	22	1	structural	structural	ADJ
ajis02-1680	22	2	isomorphism	isomorphism	NOUN
ajis02-1680	22	3	has	have	AUX
ajis02-1680	22	4	emerged	emerge	VERB
ajis02-1680	22	5	as	as	ADP
ajis02-1680	22	6	a	a	DET
ajis02-1680	22	7	complement	complement	NOUN
ajis02-1680	22	8	to	to	ADP
ajis02-1680	22	9	the	the	DET
ajis02-1680	22	10	rational	rational	ADJ
ajis02-1680	22	11	assessments	assessment	NOUN
ajis02-1680	22	12	perspective	perspective	NOUN
ajis02-1680	22	13	.	.	PUNCT
ajis02-1680	23	1	structural	structural	ADJ
ajis02-1680	23	2	isomorphism	isomorphism	NOUN
ajis02-1680	23	3	itself	itself	PRON
ajis02-1680	23	4	,	,	PUNCT
ajis02-1680	23	5	however	however	ADV
ajis02-1680	23	6	,	,	PUNCT
ajis02-1680	23	7	is	be	AUX
ajis02-1680	23	8	problematic	problematic	ADJ
ajis02-1680	23	9	because	because	SCONJ
ajis02-1680	23	10	it	it	PRON
ajis02-1680	23	11	focuses	focus	VERB
ajis02-1680	23	12	on	on	ADP
ajis02-1680	23	13	macro	macro	ADJ
ajis02-1680	23	14	analysis	analysis	NOUN
ajis02-1680	23	15	at	at	ADP
ajis02-1680	23	16	the	the	DET
ajis02-1680	23	17	organizational	organizational	ADJ
ajis02-1680	23	18	level	level	NOUN
ajis02-1680	23	19	,	,	PUNCT
ajis02-1680	23	20	and	and	CCONJ
ajis02-1680	23	21	thus	thus	ADV
ajis02-1680	23	22	tends	tend	VERB
ajis02-1680	23	23	to	to	PART
ajis02-1680	23	24	overlook	overlook	VERB
ajis02-1680	23	25	the	the	DET
ajis02-1680	23	26	roles	role	NOUN
ajis02-1680	23	27	and	and	CCONJ
ajis02-1680	23	28	actions	action	NOUN
ajis02-1680	23	29	of	of	ADP
ajis02-1680	23	30	individuals	individual	NOUN
ajis02-1680	23	31	(	(	PUNCT
ajis02-1680	23	32	thornton	thornton	PROPN
ajis02-1680	23	33	et	et	PROPN
ajis02-1680	23	34	al	al	PROPN
ajis02-1680	23	35	.	.	PROPN
ajis02-1680	23	36	2012	2012	NUM
ajis02-1680	23	37	;	;	PUNCT
ajis02-1680	23	38	compagni	compagni	PROPN
ajis02-1680	23	39	et	et	PROPN
ajis02-1680	23	40	al	al	PROPN
ajis02-1680	23	41	.	.	PROPN
ajis02-1680	23	42	2015	2015	NUM
ajis02-1680	23	43	)	)	PUNCT
ajis02-1680	23	44	.	.	PUNCT
ajis02-1680	24	1	we	we	PRON
ajis02-1680	24	2	argue	argue	VERB
ajis02-1680	24	3	that	that	SCONJ
ajis02-1680	24	4	organizations	organization	NOUN
ajis02-1680	24	5	neither	neither	CCONJ
ajis02-1680	24	6	simply	simply	ADV
ajis02-1680	24	7	follow	follow	VERB
ajis02-1680	24	8	structural	structural	ADJ
ajis02-1680	24	9	isomorphism	isomorphism	NOUN
ajis02-1680	24	10	nor	nor	CCONJ
ajis02-1680	24	11	rational	rational	ADJ
ajis02-1680	24	12	assessments	assessment	NOUN
ajis02-1680	24	13	instead	instead	ADV
ajis02-1680	24	14	the	the	DET
ajis02-1680	24	15	two	two	NUM
ajis02-1680	24	16	concepts	concept	NOUN
ajis02-1680	24	17	are	be	AUX
ajis02-1680	24	18	interacting	interact	VERB
ajis02-1680	24	19	.	.	PUNCT
ajis02-1680	25	1	for	for	ADP
ajis02-1680	25	2	example	example	NOUN
ajis02-1680	25	3	,	,	PUNCT
ajis02-1680	25	4	organizational	organizational	ADJ
ajis02-1680	25	5	is	be	AUX
ajis02-1680	25	6	adoption	adoption	NOUN
ajis02-1680	25	7	may	may	AUX
ajis02-1680	25	8	be	be	AUX
ajis02-1680	25	9	affected	affect	VERB
ajis02-1680	25	10	by	by	ADP
ajis02-1680	25	11	mimetic	mimetic	ADJ
ajis02-1680	25	12	,	,	PUNCT
ajis02-1680	25	13	normative	normative	ADJ
ajis02-1680	25	14	or	or	CCONJ
ajis02-1680	25	15	coercive	coercive	ADJ
ajis02-1680	25	16	isomorphism	isomorphism	NOUN
ajis02-1680	25	17	.	.	PUNCT
ajis02-1680	26	1	at	at	ADP
ajis02-1680	26	2	the	the	DET
ajis02-1680	26	3	individual	individual	ADJ
ajis02-1680	26	4	level	level	NOUN
ajis02-1680	26	5	,	,	PUNCT
ajis02-1680	26	6	however	however	ADV
ajis02-1680	26	7	,	,	PUNCT
ajis02-1680	26	8	individuals	individual	NOUN
ajis02-1680	26	9	’	'	PUNCT
ajis02-1680	26	10	behaviour	behaviour	NOUN
ajis02-1680	26	11	(	(	PUNCT
ajis02-1680	26	12	e.g.	e.g.	ADV
ajis02-1680	26	13	,	,	PUNCT
ajis02-1680	26	14	powerful	powerful	ADJ
ajis02-1680	26	15	actors	actor	NOUN
ajis02-1680	26	16	and	and	CCONJ
ajis02-1680	26	17	influencers	influencer	NOUN
ajis02-1680	26	18	)	)	PUNCT
ajis02-1680	26	19	internally	internally	ADV
ajis02-1680	26	20	and	and	CCONJ
ajis02-1680	26	21	externally	externally	ADV
ajis02-1680	26	22	influence	influence	NOUN
ajis02-1680	26	23	organizations	organization	NOUN
ajis02-1680	26	24	’	'	PUNCT
ajis02-1680	26	25	decisions	decision	NOUN
ajis02-1680	26	26	(	(	PUNCT
ajis02-1680	26	27	swanson	swanson	PROPN
ajis02-1680	26	28	&	&	CCONJ
ajis02-1680	26	29	ramiller	ramiller	PROPN
ajis02-1680	26	30	1997	1997	NUM
ajis02-1680	26	31	)	)	PUNCT
ajis02-1680	26	32	.	.	PUNCT
ajis02-1680	27	1	individuals	individual	NOUN
ajis02-1680	27	2	interactively	interactively	ADV
ajis02-1680	27	3	connect	connect	VERB
ajis02-1680	27	4	and	and	CCONJ
ajis02-1680	27	5	rationalize	rationalize	VERB
ajis02-1680	27	6	their	their	PRON
ajis02-1680	27	7	day	day	NOUN
ajis02-1680	27	8	-	-	PUNCT
ajis02-1680	27	9	to	to	ADP
ajis02-1680	27	10	-	-	PUNCT
ajis02-1680	27	11	day	day	NOUN
ajis02-1680	27	12	actions	action	NOUN
ajis02-1680	27	13	with	with	ADP
ajis02-1680	27	14	organizations	organization	NOUN
ajis02-1680	27	15	.	.	PUNCT
ajis02-1680	28	1	organizations	organization	NOUN
ajis02-1680	28	2	may	may	AUX
ajis02-1680	28	3	also	also	ADV
ajis02-1680	28	4	pursue	pursue	VERB
ajis02-1680	28	5	adaptive	adaptive	ADJ
ajis02-1680	28	6	behaviour	behaviour	NOUN
ajis02-1680	28	7	to	to	PART
ajis02-1680	28	8	satisfice	satisfice	VERB
ajis02-1680	28	9	themselves	themselves	PRON
ajis02-1680	28	10	rather	rather	ADV
ajis02-1680	28	11	than	than	ADP
ajis02-1680	28	12	seeking	seek	VERB
ajis02-1680	28	13	to	to	PART
ajis02-1680	28	14	maximize	maximize	VERB
ajis02-1680	28	15	their	their	PRON
ajis02-1680	28	16	utility	utility	NOUN
ajis02-1680	28	17	.	.	PUNCT
ajis02-1680	29	1	our	our	PRON
ajis02-1680	29	2	work	work	NOUN
ajis02-1680	29	3	is	be	AUX
ajis02-1680	29	4	motivated	motivate	VERB
ajis02-1680	29	5	by	by	ADP
ajis02-1680	29	6	seeking	seek	VERB
ajis02-1680	29	7	to	to	PART
ajis02-1680	29	8	address	address	VERB
ajis02-1680	29	9	the	the	DET
ajis02-1680	29	10	deficiencies	deficiency	NOUN
ajis02-1680	29	11	in	in	ADP
ajis02-1680	29	12	explaining	explain	VERB
ajis02-1680	29	13	organizational	organizational	ADJ
ajis02-1680	29	14	rationality	rationality	NOUN
ajis02-1680	29	15	in	in	ADP
ajis02-1680	29	16	is	be	AUX
ajis02-1680	29	17	adoption	adoption	NOUN
ajis02-1680	29	18	decisions	decision	NOUN
ajis02-1680	29	19	.	.	PUNCT
ajis02-1680	30	1	we	we	PRON
ajis02-1680	30	2	use	use	VERB
ajis02-1680	30	3	two	two	NUM
ajis02-1680	30	4	conceptualizations	conceptualization	NOUN
ajis02-1680	30	5	of	of	ADP
ajis02-1680	30	6	rationality	rationality	NOUN
ajis02-1680	30	7	to	to	PART
ajis02-1680	30	8	guide	guide	VERB
ajis02-1680	30	9	our	our	PRON
ajis02-1680	30	10	study	study	NOUN
ajis02-1680	30	11	,	,	PUNCT
ajis02-1680	30	12	namely	namely	ADV
ajis02-1680	30	13	,	,	PUNCT
ajis02-1680	30	14	constructivist	constructivist	ADJ
ajis02-1680	30	15	rationality	rationality	NOUN
ajis02-1680	30	16	and	and	CCONJ
ajis02-1680	30	17	ecological	ecological	ADJ
ajis02-1680	30	18	rationality	rationality	NOUN
ajis02-1680	30	19	.	.	PUNCT
ajis02-1680	31	1	both	both	DET
ajis02-1680	31	2	conceptualizations	conceptualization	NOUN
ajis02-1680	31	3	originate	originate	VERB
ajis02-1680	31	4	in	in	ADP
ajis02-1680	31	5	the	the	DET
ajis02-1680	31	6	economics	economics	NOUN
ajis02-1680	31	7	domain	domain	NOUN
ajis02-1680	31	8	(	(	PUNCT
ajis02-1680	31	9	smith	smith	PROPN
ajis02-1680	31	10	,	,	PUNCT
ajis02-1680	31	11	2008	2008	NUM
ajis02-1680	31	12	)	)	PUNCT
ajis02-1680	31	13	.	.	PUNCT
ajis02-1680	32	1	constructivist	constructivist	ADJ
ajis02-1680	32	2	rationality	rationality	NOUN
ajis02-1680	32	3	aligns	align	VERB
ajis02-1680	32	4	with	with	ADP
ajis02-1680	32	5	the	the	DET
ajis02-1680	32	6	notion	notion	NOUN
ajis02-1680	32	7	of	of	ADP
ajis02-1680	32	8	the	the	DET
ajis02-1680	32	9	economic	economic	ADJ
ajis02-1680	32	10	rationalistic	rationalistic	ADJ
ajis02-1680	32	11	approach	approach	NOUN
ajis02-1680	32	12	as	as	ADP
ajis02-1680	32	13	the	the	DET
ajis02-1680	32	14	dominant	dominant	ADJ
ajis02-1680	32	15	paradigm	paradigm	NOUN
ajis02-1680	32	16	in	in	ADP
ajis02-1680	32	17	is	be	AUX
ajis02-1680	32	18	adoption	adoption	NOUN
ajis02-1680	32	19	(	(	PUNCT
ajis02-1680	32	20	fichman	fichman	ADJ
ajis02-1680	32	21	,	,	PUNCT
ajis02-1680	32	22	2004	2004	NUM
ajis02-1680	32	23	)	)	PUNCT
ajis02-1680	32	24	,	,	PUNCT
ajis02-1680	32	25	while	while	SCONJ
ajis02-1680	32	26	ecological	ecological	ADJ
ajis02-1680	32	27	rationality	rationality	NOUN
ajis02-1680	32	28	is	be	AUX
ajis02-1680	32	29	largely	largely	ADV
ajis02-1680	32	30	similar	similar	ADJ
ajis02-1680	32	31	with	with	ADP
ajis02-1680	32	32	the	the	DET
ajis02-1680	32	33	concept	concept	NOUN
ajis02-1680	32	34	of	of	ADP
ajis02-1680	32	35	institutional	institutional	ADJ
ajis02-1680	32	36	logics	logic	NOUN
ajis02-1680	32	37	(	(	PUNCT
ajis02-1680	32	38	nickerson	nickerson	PROPN
ajis02-1680	32	39	&	&	CCONJ
ajis02-1680	32	40	muehlen	muehlen	PROPN
ajis02-1680	32	41	,	,	PUNCT
ajis02-1680	32	42	2006	2006	NUM
ajis02-1680	32	43	;	;	PUNCT
ajis02-1680	32	44	smith	smith	PROPN
ajis02-1680	32	45	,	,	PUNCT
ajis02-1680	32	46	2008	2008	NUM
ajis02-1680	32	47	;	;	PUNCT
ajis02-1680	32	48	thornton	thornton	PROPN
ajis02-1680	32	49	et	et	PROPN
ajis02-1680	32	50	al	al	PROPN
ajis02-1680	32	51	.	.	PROPN
ajis02-1680	32	52	2012	2012	NUM
ajis02-1680	32	53	)	)	PUNCT
ajis02-1680	32	54	.	.	PUNCT
ajis02-1680	33	1	to	to	PART
ajis02-1680	33	2	examine	examine	VERB
ajis02-1680	33	3	the	the	DET
ajis02-1680	33	4	complexity	complexity	NOUN
ajis02-1680	33	5	of	of	ADP
ajis02-1680	33	6	is	be	AUX
ajis02-1680	33	7	adoption	adoption	NOUN
ajis02-1680	33	8	,	,	PUNCT
ajis02-1680	33	9	we	we	PRON
ajis02-1680	33	10	undertook	undertake	VERB
ajis02-1680	33	11	an	an	DET
ajis02-1680	33	12	interpretive	interpretive	ADJ
ajis02-1680	33	13	case	case	NOUN
ajis02-1680	33	14	study	study	NOUN
ajis02-1680	33	15	of	of	ADP
ajis02-1680	33	16	sbr	sbr	NOUN
ajis02-1680	33	17	adoption	adoption	NOUN
ajis02-1680	33	18	in	in	ADP
ajis02-1680	33	19	australia	australia	PROPN
ajis02-1680	33	20	.	.	PUNCT
ajis02-1680	34	1	the	the	DET
ajis02-1680	34	2	sbr	sbr	PROPN
ajis02-1680	34	3	context	context	NOUN
ajis02-1680	34	4	is	be	AUX
ajis02-1680	34	5	relevant	relevant	ADJ
ajis02-1680	34	6	and	and	CCONJ
ajis02-1680	34	7	provides	provide	VERB
ajis02-1680	34	8	scope	scope	NOUN
ajis02-1680	34	9	for	for	ADP
ajis02-1680	34	10	different	different	ADJ
ajis02-1680	34	11	conceptualizations	conceptualization	NOUN
ajis02-1680	34	12	,	,	PUNCT
ajis02-1680	34	13	whereby	whereby	ADV
ajis02-1680	34	14	,	,	PUNCT
ajis02-1680	34	15	the	the	DET
ajis02-1680	34	16	context	context	NOUN
ajis02-1680	34	17	can	can	AUX
ajis02-1680	34	18	neither	neither	CCONJ
ajis02-1680	34	19	be	be	AUX
ajis02-1680	34	20	simply	simply	ADV
ajis02-1680	34	21	explained	explain	VERB
ajis02-1680	34	22	individually	individually	ADV
ajis02-1680	34	23	by	by	ADP
ajis02-1680	34	24	structural	structural	ADJ
ajis02-1680	34	25	isomorphism	isomorphism	NOUN
ajis02-1680	34	26	and	and	CCONJ
ajis02-1680	34	27	/	/	SYM
ajis02-1680	34	28	nor	nor	CCONJ
ajis02-1680	34	29	rational	rational	ADJ
ajis02-1680	34	30	assessments	assessment	NOUN
ajis02-1680	34	31	perspectives	perspective	NOUN
ajis02-1680	34	32	.	.	PUNCT
ajis02-1680	35	1	sbr	sbr	NOUN
ajis02-1680	35	2	should	should	AUX
ajis02-1680	35	3	be	be	AUX
ajis02-1680	35	4	evaluated	evaluate	VERB
ajis02-1680	35	5	holistically	holistically	ADV
ajis02-1680	35	6	involving	involve	VERB
ajis02-1680	35	7	both	both	PRON
ajis02-1680	35	8	constructivist	constructivist	ADJ
ajis02-1680	35	9	rationality	rationality	NOUN
ajis02-1680	35	10	and	and	CCONJ
ajis02-1680	35	11	ecological	ecological	ADJ
ajis02-1680	35	12	rationality	rationality	NOUN
ajis02-1680	35	13	.	.	PUNCT
ajis02-1680	36	1	we	we	PRON
ajis02-1680	36	2	contend	contend	VERB
ajis02-1680	36	3	that	that	SCONJ
ajis02-1680	36	4	an	an	DET
ajis02-1680	36	5	investigation	investigation	NOUN
ajis02-1680	36	6	in	in	ADP
ajis02-1680	36	7	the	the	DET
ajis02-1680	36	8	sbr	sbr	NOUN
ajis02-1680	36	9	context	context	NOUN
ajis02-1680	36	10	can	can	AUX
ajis02-1680	36	11	complement	complement	VERB
ajis02-1680	36	12	findings	finding	NOUN
ajis02-1680	36	13	from	from	ADP
ajis02-1680	36	14	prior	prior	ADJ
ajis02-1680	36	15	research	research	NOUN
ajis02-1680	36	16	and	and	CCONJ
ajis02-1680	36	17	substantially	substantially	ADV
ajis02-1680	36	18	increase	increase	VERB
ajis02-1680	36	19	our	our	PRON
ajis02-1680	36	20	understanding	understanding	NOUN
ajis02-1680	36	21	of	of	ADP
ajis02-1680	36	22	is	be	AUX
ajis02-1680	36	23	adoption	adoption	NOUN
ajis02-1680	36	24	.	.	PUNCT
ajis02-1680	37	1	when	when	SCONJ
ajis02-1680	37	2	compared	compare	VERB
ajis02-1680	37	3	to	to	ADP
ajis02-1680	37	4	other	other	ADJ
ajis02-1680	37	5	information	information	NOUN
ajis02-1680	37	6	systems	system	NOUN
ajis02-1680	37	7	(	(	PUNCT
ajis02-1680	37	8	is	be	AUX
ajis02-1680	37	9	)	)	PUNCT
ajis02-1680	37	10	adoption	adoption	NOUN
ajis02-1680	37	11	cases	case	NOUN
ajis02-1680	37	12	with	with	ADP
ajis02-1680	37	13	limited	limited	ADJ
ajis02-1680	37	14	stakeholder	stakeholder	NOUN
ajis02-1680	37	15	influences	influence	NOUN
ajis02-1680	37	16	,	,	PUNCT
ajis02-1680	37	17	the	the	DET
ajis02-1680	37	18	complexity	complexity	NOUN
ajis02-1680	37	19	of	of	ADP
ajis02-1680	37	20	sbr	sbr	PROPN
ajis02-1680	37	21	’s	’s	PART
ajis02-1680	37	22	context	context	NOUN
ajis02-1680	37	23	in	in	ADP
ajis02-1680	37	24	australia	australia	PROPN
ajis02-1680	37	25	offers	offer	VERB
ajis02-1680	37	26	distinctive	distinctive	ADJ
ajis02-1680	37	27	perspectives	perspective	NOUN
ajis02-1680	37	28	on	on	ADP
ajis02-1680	37	29	the	the	DET
ajis02-1680	37	30	complexity	complexity	NOUN
ajis02-1680	37	31	of	of	ADP
ajis02-1680	37	32	is	be	AUX
ajis02-1680	37	33	adoption	adoption	NOUN
ajis02-1680	37	34	.	.	PUNCT
ajis02-1680	38	1	sbr	sbr	PROPN
ajis02-1680	38	2	was	be	AUX
ajis02-1680	38	3	introduced	introduce	VERB
ajis02-1680	38	4	to	to	PART
ajis02-1680	38	5	reduce	reduce	VERB
ajis02-1680	38	6	the	the	DET
ajis02-1680	38	7	costs	cost	NOUN
ajis02-1680	38	8	associated	associate	VERB
ajis02-1680	38	9	with	with	ADP
ajis02-1680	38	10	regulatory	regulatory	ADJ
ajis02-1680	38	11	and	and	CCONJ
ajis02-1680	38	12	business	business	NOUN
ajis02-1680	38	13	reporting	reporting	NOUN
ajis02-1680	38	14	via	via	ADP
ajis02-1680	38	15	the	the	DET
ajis02-1680	38	16	use	use	NOUN
ajis02-1680	38	17	of	of	ADP
ajis02-1680	38	18	extensible	extensible	ADJ
ajis02-1680	38	19	business	business	NOUN
ajis02-1680	38	20	reporting	reporting	NOUN
ajis02-1680	38	21	language	language	NOUN
ajis02-1680	38	22	(	(	PUNCT
ajis02-1680	38	23	xbrl)-enabled	xbrl)-enabled	ADJ
ajis02-1680	38	24	reporting	reporting	NOUN
ajis02-1680	38	25	systems	system	NOUN
ajis02-1680	38	26	.	.	PUNCT
ajis02-1680	39	1	the	the	DET
ajis02-1680	39	2	involvement	involvement	NOUN
ajis02-1680	39	3	of	of	ADP
ajis02-1680	39	4	multiple	multiple	ADJ
ajis02-1680	39	5	stakeholders	stakeholder	NOUN
ajis02-1680	39	6	such	such	ADJ
ajis02-1680	39	7	as	as	ADP
ajis02-1680	39	8	government	government	NOUN
ajis02-1680	39	9	and	and	CCONJ
ajis02-1680	39	10	regulatory	regulatory	ADJ
ajis02-1680	39	11	bodies	body	NOUN
ajis02-1680	39	12	,	,	PUNCT
ajis02-1680	39	13	accounting	account	VERB
ajis02-1680	39	14	professional	professional	ADJ
ajis02-1680	39	15	bodies	body	NOUN
ajis02-1680	39	16	,	,	PUNCT
ajis02-1680	39	17	vendors	vendor	NOUN
ajis02-1680	39	18	,	,	PUNCT
ajis02-1680	39	19	businesses	business	NOUN
ajis02-1680	39	20	,	,	PUNCT
ajis02-1680	39	21	and	and	CCONJ
ajis02-1680	39	22	information	information	NOUN
ajis02-1680	39	23	users	user	NOUN
ajis02-1680	39	24	,	,	PUNCT
ajis02-1680	39	25	in	in	ADP
ajis02-1680	39	26	concert	concert	NOUN
ajis02-1680	39	27	with	with	ADP
ajis02-1680	39	28	its	its	PRON
ajis02-1680	39	29	multi	multi	ADJ
ajis02-1680	39	30	-	-	ADJ
ajis02-1680	39	31	use	use	ADJ
ajis02-1680	39	32	context	context	NOUN
ajis02-1680	39	33	,	,	PUNCT
ajis02-1680	39	34	contribute	contribute	VERB
ajis02-1680	39	35	to	to	ADP
ajis02-1680	39	36	the	the	DET
ajis02-1680	39	37	complexity	complexity	NOUN
ajis02-1680	39	38	of	of	ADP
ajis02-1680	39	39	sbr	sbr	NOUN
ajis02-1680	39	40	adoption	adoption	NOUN
ajis02-1680	39	41	in	in	ADP
ajis02-1680	39	42	australia	australia	PROPN
ajis02-1680	39	43	.	.	PUNCT
ajis02-1680	40	1	given	give	VERB
ajis02-1680	40	2	the	the	DET
ajis02-1680	40	3	efficiencies	efficiency	NOUN
ajis02-1680	40	4	sbr	sbr	NOUN
ajis02-1680	40	5	can	can	AUX
ajis02-1680	40	6	and	and	CCONJ
ajis02-1680	40	7	does	do	AUX
ajis02-1680	40	8	offer	offer	VERB
ajis02-1680	40	9	,	,	PUNCT
ajis02-1680	40	10	its	its	PRON
ajis02-1680	40	11	adoption	adoption	NOUN
ajis02-1680	40	12	as	as	ADP
ajis02-1680	40	13	the	the	DET
ajis02-1680	40	14	preferred	preferred	ADJ
ajis02-1680	40	15	means	mean	NOUN
ajis02-1680	40	16	to	to	PART
ajis02-1680	40	17	submit	submit	VERB
ajis02-1680	40	18	businesses	business	NOUN
ajis02-1680	40	19	’	'	PUNCT
ajis02-1680	40	20	financial	financial	ADJ
ajis02-1680	40	21	reports	report	NOUN
ajis02-1680	40	22	australasian	australasian	ADJ
ajis02-1680	40	23	journal	journal	NOUN
ajis02-1680	40	24	of	of	ADP
ajis02-1680	40	25	information	information	NOUN
ajis02-1680	40	26	systems	systems	PROPN
ajis02-1680	40	27	perdana	perdana	PROPN
ajis02-1680	40	28	,	,	PUNCT
ajis02-1680	40	29	robb	robb	NOUN
ajis02-1680	40	30	,	,	PUNCT
ajis02-1680	40	31	rohde	rohde	PROPN
ajis02-1680	40	32	&	&	CCONJ
ajis02-1680	40	33	birt	birt	PROPN
ajis02-1680	40	34	2018	2018	NUM
ajis02-1680	40	35	,	,	PUNCT
ajis02-1680	40	36	vol	vol	NOUN
ajis02-1680	40	37	22	22	NUM
ajis02-1680	40	38	,	,	PUNCT
ajis02-1680	40	39	research	research	NOUN
ajis02-1680	40	40	article	article	NOUN
ajis02-1680	40	41	sbr	sbr	NOUN
ajis02-1680	40	42	adoption	adoption	NOUN
ajis02-1680	40	43	in	in	ADP
ajis02-1680	40	44	australia	australia	PROPN
ajis02-1680	40	45	3	3	NUM
ajis02-1680	40	46	appears	appear	VERB
ajis02-1680	40	47	to	to	PART
ajis02-1680	40	48	make	make	VERB
ajis02-1680	40	49	good	good	ADJ
ajis02-1680	40	50	economic	economic	ADJ
ajis02-1680	40	51	sense	sense	NOUN
ajis02-1680	40	52	,	,	PUNCT
ajis02-1680	40	53	why	why	SCONJ
ajis02-1680	40	54	then	then	ADV
ajis02-1680	40	55	has	have	VERB
ajis02-1680	40	56	its	its	PRON
ajis02-1680	40	57	uptake	uptake	NOUN
ajis02-1680	40	58	been	be	AUX
ajis02-1680	40	59	so	so	ADV
ajis02-1680	40	60	limited	limited	ADJ
ajis02-1680	40	61	?	?	PUNCT
ajis02-1680	41	1	are	be	AUX
ajis02-1680	41	2	australian	australian	ADJ
ajis02-1680	41	3	companies	company	NOUN
ajis02-1680	41	4	“	"	PUNCT
ajis02-1680	41	5	radical	radical	ADJ
ajis02-1680	41	6	non	non	NOUN
ajis02-1680	41	7	-	-	NOUN
ajis02-1680	41	8	adopters	adopter	NOUN
ajis02-1680	41	9	”	"	PUNCT
ajis02-1680	41	10	or	or	CCONJ
ajis02-1680	41	11	“	"	PUNCT
ajis02-1680	41	12	rational	rational	ADJ
ajis02-1680	41	13	non	non	NOUN
ajis02-1680	41	14	-	-	NOUN
ajis02-1680	41	15	adopters	adopter	NOUN
ajis02-1680	41	16	”	"	PUNCT
ajis02-1680	41	17	?	?	PUNCT
ajis02-1680	42	1	the	the	DET
ajis02-1680	42	2	findings	finding	NOUN
ajis02-1680	42	3	from	from	ADP
ajis02-1680	42	4	this	this	DET
ajis02-1680	42	5	study	study	NOUN
ajis02-1680	42	6	yield	yield	NOUN
ajis02-1680	42	7	theoretical	theoretical	ADJ
ajis02-1680	42	8	and	and	CCONJ
ajis02-1680	42	9	practical	practical	ADJ
ajis02-1680	42	10	implications	implication	NOUN
ajis02-1680	42	11	.	.	PUNCT
ajis02-1680	43	1	first	first	ADV
ajis02-1680	43	2	,	,	PUNCT
ajis02-1680	43	3	we	we	PRON
ajis02-1680	43	4	argue	argue	VERB
ajis02-1680	43	5	that	that	PRON
ajis02-1680	43	6	is	be	AUX
ajis02-1680	43	7	adoption	adoption	NOUN
ajis02-1680	43	8	decisions	decision	NOUN
ajis02-1680	43	9	can	can	AUX
ajis02-1680	43	10	be	be	AUX
ajis02-1680	43	11	based	base	VERB
ajis02-1680	43	12	on	on	ADP
ajis02-1680	43	13	both	both	PRON
ajis02-1680	43	14	constructivist	constructivist	ADJ
ajis02-1680	43	15	rationality	rationality	NOUN
ajis02-1680	43	16	and	and	CCONJ
ajis02-1680	43	17	ecological	ecological	ADJ
ajis02-1680	43	18	rationality	rationality	NOUN
ajis02-1680	43	19	.	.	PUNCT
ajis02-1680	44	1	second	second	ADJ
ajis02-1680	44	2	,	,	PUNCT
ajis02-1680	44	3	by	by	ADP
ajis02-1680	44	4	considering	consider	VERB
ajis02-1680	44	5	both	both	DET
ajis02-1680	44	6	rationalities	rationality	NOUN
ajis02-1680	44	7	,	,	PUNCT
ajis02-1680	44	8	we	we	PRON
ajis02-1680	44	9	hope	hope	VERB
ajis02-1680	44	10	to	to	PART
ajis02-1680	44	11	shed	shed	VERB
ajis02-1680	44	12	light	light	NOUN
ajis02-1680	44	13	on	on	ADP
ajis02-1680	44	14	factors	factor	NOUN
ajis02-1680	44	15	that	that	PRON
ajis02-1680	44	16	facilitate	facilitate	VERB
ajis02-1680	44	17	and	and	CCONJ
ajis02-1680	44	18	hinder	hinder	VERB
ajis02-1680	44	19	actual	actual	ADJ
ajis02-1680	44	20	implementation	implementation	NOUN
ajis02-1680	44	21	of	of	ADP
ajis02-1680	44	22	is	be	AUX
ajis02-1680	44	23	.	.	PUNCT
ajis02-1680	45	1	third	third	ADJ
ajis02-1680	45	2	,	,	PUNCT
ajis02-1680	45	3	relevant	relevant	ADJ
ajis02-1680	45	4	to	to	ADP
ajis02-1680	45	5	our	our	PRON
ajis02-1680	45	6	study	study	NOUN
ajis02-1680	45	7	context	context	NOUN
ajis02-1680	45	8	,	,	PUNCT
ajis02-1680	45	9	the	the	DET
ajis02-1680	45	10	findings	finding	NOUN
ajis02-1680	45	11	provide	provide	VERB
ajis02-1680	45	12	timely	timely	ADJ
ajis02-1680	45	13	feedback	feedback	NOUN
ajis02-1680	45	14	to	to	ADP
ajis02-1680	45	15	regulators	regulator	NOUN
ajis02-1680	45	16	,	,	PUNCT
ajis02-1680	45	17	preparers	preparer	NOUN
ajis02-1680	45	18	,	,	PUNCT
ajis02-1680	45	19	and	and	CCONJ
ajis02-1680	45	20	users	user	NOUN
ajis02-1680	45	21	of	of	ADP
ajis02-1680	45	22	financial	financial	ADJ
ajis02-1680	45	23	reports	report	NOUN
ajis02-1680	45	24	on	on	ADP
ajis02-1680	45	25	reasons	reason	NOUN
ajis02-1680	45	26	why	why	SCONJ
ajis02-1680	45	27	widespread	widespread	ADJ
ajis02-1680	45	28	adoption	adoption	NOUN
ajis02-1680	45	29	of	of	ADP
ajis02-1680	45	30	financial	financial	ADJ
ajis02-1680	45	31	reporting	reporting	NOUN
ajis02-1680	45	32	via	via	ADP
ajis02-1680	45	33	sbr	sbr	PROPN
ajis02-1680	45	34	has	have	AUX
ajis02-1680	45	35	not	not	PART
ajis02-1680	45	36	occurred	occur	VERB
ajis02-1680	45	37	in	in	ADP
ajis02-1680	45	38	australia	australia	PROPN
ajis02-1680	45	39	despite	despite	SCONJ
ajis02-1680	45	40	claims	claim	NOUN
ajis02-1680	45	41	of	of	ADP
ajis02-1680	45	42	much	much	ADJ
ajis02-1680	45	43	improved	improve	VERB
ajis02-1680	45	44	regulatory	regulatory	ADJ
ajis02-1680	45	45	reporting	reporting	NOUN
ajis02-1680	45	46	efficiency	efficiency	NOUN
ajis02-1680	45	47	(	(	PUNCT
ajis02-1680	45	48	nagy	nagy	ADJ
ajis02-1680	45	49	,	,	PUNCT
ajis02-1680	45	50	jubb	jubb	ADJ
ajis02-1680	45	51	,	,	PUNCT
ajis02-1680	45	52	rouse	rouse	VERB
ajis02-1680	45	53	&	&	CCONJ
ajis02-1680	45	54	cybulski	cybulski	NOUN
ajis02-1680	45	55	,	,	PUNCT
ajis02-1680	45	56	2008	2008	NUM
ajis02-1680	45	57	;	;	PUNCT
ajis02-1680	45	58	azam	azam	PROPN
ajis02-1680	45	59	&	&	CCONJ
ajis02-1680	45	60	taylor	taylor	PROPN
ajis02-1680	45	61	,	,	PUNCT
ajis02-1680	45	62	2011	2011	NUM
ajis02-1680	45	63	;	;	PUNCT
ajis02-1680	45	64	2016	2016	NUM
ajis02-1680	45	65	)	)	PUNCT
ajis02-1680	45	66	.	.	PUNCT
ajis02-1680	46	1	fourth	fourth	ADJ
ajis02-1680	46	2	,	,	PUNCT
ajis02-1680	46	3	the	the	DET
ajis02-1680	46	4	findings	finding	NOUN
ajis02-1680	46	5	also	also	ADV
ajis02-1680	46	6	provide	provide	VERB
ajis02-1680	46	7	some	some	DET
ajis02-1680	46	8	thoughts	thought	NOUN
ajis02-1680	46	9	on	on	ADP
ajis02-1680	46	10	improving	improve	VERB
ajis02-1680	46	11	understanding	understanding	NOUN
ajis02-1680	46	12	of	of	ADP
ajis02-1680	46	13	the	the	DET
ajis02-1680	46	14	benefits	benefit	NOUN
ajis02-1680	46	15	of	of	ADP
ajis02-1680	46	16	sbr	sbr	NOUN
ajis02-1680	46	17	adoption	adoption	NOUN
ajis02-1680	46	18	and	and	CCONJ
ajis02-1680	46	19	,	,	PUNCT
ajis02-1680	46	20	hence	hence	ADV
ajis02-1680	46	21	,	,	PUNCT
ajis02-1680	46	22	its	its	PRON
ajis02-1680	46	23	adoption	adoption	NOUN
ajis02-1680	46	24	rates	rate	NOUN
ajis02-1680	46	25	.	.	PUNCT
ajis02-1680	47	1	fifth	fifth	ADJ
ajis02-1680	47	2	,	,	PUNCT
ajis02-1680	47	3	the	the	DET
ajis02-1680	47	4	findings	finding	NOUN
ajis02-1680	47	5	from	from	ADP
ajis02-1680	47	6	this	this	DET
ajis02-1680	47	7	study	study	NOUN
ajis02-1680	47	8	have	have	VERB
ajis02-1680	47	9	implications	implication	NOUN
ajis02-1680	47	10	for	for	ADP
ajis02-1680	47	11	companies	company	NOUN
ajis02-1680	47	12	,	,	PUNCT
ajis02-1680	47	13	regulators	regulator	NOUN
ajis02-1680	47	14	,	,	PUNCT
ajis02-1680	47	15	standard	standard	ADJ
ajis02-1680	47	16	setters	setter	NOUN
ajis02-1680	47	17	,	,	PUNCT
ajis02-1680	47	18	and	and	CCONJ
ajis02-1680	47	19	the	the	DET
ajis02-1680	47	20	accounting	accounting	NOUN
ajis02-1680	47	21	profession	profession	NOUN
ajis02-1680	47	22	,	,	PUNCT
ajis02-1680	47	23	more	more	ADV
ajis02-1680	47	24	generally	generally	ADV
ajis02-1680	47	25	.	.	PUNCT
ajis02-1680	48	1	this	this	DET
ajis02-1680	48	2	paper	paper	NOUN
ajis02-1680	48	3	proceeds	proceed	NOUN
ajis02-1680	48	4	as	as	SCONJ
ajis02-1680	48	5	follows	follow	VERB
ajis02-1680	48	6	.	.	PUNCT
ajis02-1680	49	1	section	section	NOUN
ajis02-1680	49	2	2	2	NUM
ajis02-1680	49	3	explains	explain	VERB
ajis02-1680	49	4	the	the	DET
ajis02-1680	49	5	conceptual	conceptual	ADJ
ajis02-1680	49	6	background	background	NOUN
ajis02-1680	49	7	which	which	PRON
ajis02-1680	49	8	includes	include	VERB
ajis02-1680	49	9	a	a	DET
ajis02-1680	49	10	review	review	NOUN
ajis02-1680	49	11	of	of	ADP
ajis02-1680	49	12	extant	extant	ADJ
ajis02-1680	49	13	research	research	NOUN
ajis02-1680	49	14	relevant	relevant	ADJ
ajis02-1680	49	15	to	to	PART
ajis02-1680	49	16	is	be	AUX
ajis02-1680	49	17	adoption	adoption	NOUN
ajis02-1680	49	18	.	.	PUNCT
ajis02-1680	50	1	section	section	NOUN
ajis02-1680	50	2	3	3	NUM
ajis02-1680	50	3	contains	contain	VERB
ajis02-1680	50	4	our	our	PRON
ajis02-1680	50	5	research	research	NOUN
ajis02-1680	50	6	context	context	NOUN
ajis02-1680	50	7	,	,	PUNCT
ajis02-1680	50	8	data	datum	NOUN
ajis02-1680	50	9	,	,	PUNCT
ajis02-1680	50	10	and	and	CCONJ
ajis02-1680	50	11	research	research	NOUN
ajis02-1680	50	12	method	method	NOUN
ajis02-1680	50	13	.	.	PUNCT
ajis02-1680	51	1	section	section	NOUN
ajis02-1680	51	2	4	4	NUM
ajis02-1680	51	3	presents	present	VERB
ajis02-1680	51	4	our	our	PRON
ajis02-1680	51	5	research	research	NOUN
ajis02-1680	51	6	findings	finding	NOUN
ajis02-1680	51	7	.	.	PUNCT
ajis02-1680	52	1	section	section	NOUN
ajis02-1680	52	2	5	5	NUM
ajis02-1680	52	3	discusses	discuss	VERB
ajis02-1680	52	4	our	our	PRON
ajis02-1680	52	5	research	research	NOUN
ajis02-1680	52	6	findings	finding	NOUN
ajis02-1680	52	7	.	.	PUNCT
ajis02-1680	53	1	section	section	NOUN
ajis02-1680	53	2	6	6	NUM
ajis02-1680	53	3	presents	present	VERB
ajis02-1680	53	4	our	our	PRON
ajis02-1680	53	5	research	research	NOUN
ajis02-1680	53	6	contributions	contribution	NOUN
ajis02-1680	53	7	and	and	CCONJ
ajis02-1680	53	8	limitations	limitation	NOUN
ajis02-1680	53	9	.	.	PUNCT
ajis02-1680	54	1	section	section	NOUN
ajis02-1680	54	2	7	7	NUM
ajis02-1680	54	3	concludes	conclude	VERB
ajis02-1680	54	4	the	the	DET
ajis02-1680	54	5	study	study	NOUN
ajis02-1680	54	6	.	.	PUNCT
ajis02-1680	55	1	2	2	NUM
ajis02-1680	55	2	background	background	NOUN
ajis02-1680	55	3	2.1	2.1	NUM
ajis02-1680	55	4	two	two	NUM
ajis02-1680	55	5	dominant	dominant	ADJ
ajis02-1680	55	6	paradigms	paradigm	NOUN
ajis02-1680	55	7	in	in	ADP
ajis02-1680	55	8	information	information	NOUN
ajis02-1680	55	9	systems	system	NOUN
ajis02-1680	55	10	adoption	adoption	NOUN
ajis02-1680	55	11	–	–	PUNCT
ajis02-1680	55	12	economic	economic	ADJ
ajis02-1680	55	13	rationalistic	rationalistic	ADJ
ajis02-1680	55	14	and	and	CCONJ
ajis02-1680	55	15	institutionalism	institutionalism	NOUN
ajis02-1680	55	16	responding	respond	VERB
ajis02-1680	55	17	to	to	ADP
ajis02-1680	55	18	the	the	DET
ajis02-1680	55	19	challenges	challenge	NOUN
ajis02-1680	55	20	of	of	ADP
ajis02-1680	55	21	is	be	AUX
ajis02-1680	55	22	adoption	adoption	NOUN
ajis02-1680	55	23	,	,	PUNCT
ajis02-1680	55	24	is	be	AUX
ajis02-1680	55	25	research	research	NOUN
ajis02-1680	55	26	has	have	AUX
ajis02-1680	55	27	examined	examine	VERB
ajis02-1680	55	28	the	the	DET
ajis02-1680	55	29	relevant	relevant	ADJ
ajis02-1680	55	30	antecedents	antecedent	NOUN
ajis02-1680	55	31	of	of	ADP
ajis02-1680	55	32	is	be	AUX
ajis02-1680	55	33	adoption	adoption	NOUN
ajis02-1680	55	34	and	and	CCONJ
ajis02-1680	55	35	its	its	PRON
ajis02-1680	55	36	applications	application	NOUN
ajis02-1680	55	37	.	.	PUNCT
ajis02-1680	56	1	multiple	multiple	ADJ
ajis02-1680	56	2	theories	theory	NOUN
ajis02-1680	56	3	and	and	CCONJ
ajis02-1680	56	4	frameworks	framework	NOUN
ajis02-1680	56	5	,	,	PUNCT
ajis02-1680	56	6	many	many	ADJ
ajis02-1680	56	7	of	of	ADP
ajis02-1680	56	8	which	which	PRON
ajis02-1680	56	9	have	have	AUX
ajis02-1680	56	10	been	be	AUX
ajis02-1680	56	11	adapted	adapt	VERB
ajis02-1680	56	12	from	from	ADP
ajis02-1680	56	13	the	the	DET
ajis02-1680	56	14	psychology	psychology	NOUN
ajis02-1680	56	15	,	,	PUNCT
ajis02-1680	56	16	sociology	sociology	NOUN
ajis02-1680	56	17	,	,	PUNCT
ajis02-1680	56	18	economics	economic	NOUN
ajis02-1680	56	19	,	,	PUNCT
ajis02-1680	56	20	and	and	CCONJ
ajis02-1680	56	21	management	management	NOUN
ajis02-1680	56	22	fields	field	NOUN
ajis02-1680	56	23	have	have	AUX
ajis02-1680	56	24	been	be	AUX
ajis02-1680	56	25	applied	apply	VERB
ajis02-1680	56	26	in	in	ADP
ajis02-1680	56	27	is	be	AUX
ajis02-1680	56	28	research	research	NOUN
ajis02-1680	56	29	to	to	PART
ajis02-1680	56	30	better	well	ADV
ajis02-1680	56	31	understand	understand	VERB
ajis02-1680	56	32	is	be	AUX
ajis02-1680	56	33	adoption	adoption	NOUN
ajis02-1680	56	34	and	and	CCONJ
ajis02-1680	56	35	applications	application	NOUN
ajis02-1680	56	36	.	.	PUNCT
ajis02-1680	57	1	two	two	NUM
ajis02-1680	57	2	dominant	dominant	ADJ
ajis02-1680	57	3	paradigms	paradigm	NOUN
ajis02-1680	57	4	emerged	emerge	VERB
ajis02-1680	57	5	in	in	ADP
ajis02-1680	57	6	studying	study	VERB
ajis02-1680	57	7	is	be	AUX
ajis02-1680	57	8	adoption	adoption	NOUN
ajis02-1680	57	9	and	and	CCONJ
ajis02-1680	57	10	use	use	NOUN
ajis02-1680	57	11	,	,	PUNCT
ajis02-1680	57	12	namely	namely	ADV
ajis02-1680	57	13	,	,	PUNCT
ajis02-1680	57	14	economicrationalistic	economicrationalistic	ADJ
ajis02-1680	57	15	(	(	PUNCT
ajis02-1680	57	16	fichman	fichman	ADJ
ajis02-1680	57	17	,	,	PUNCT
ajis02-1680	57	18	2004	2004	NUM
ajis02-1680	57	19	)	)	PUNCT
ajis02-1680	57	20	and	and	CCONJ
ajis02-1680	57	21	institutionalism	institutionalism	NOUN
ajis02-1680	57	22	(	(	PUNCT
ajis02-1680	57	23	teo	teo	PROPN
ajis02-1680	57	24	et	et	PROPN
ajis02-1680	57	25	al	al	PROPN
ajis02-1680	57	26	.	.	PROPN
ajis02-1680	57	27	2003	2003	NUM
ajis02-1680	57	28	;	;	PUNCT
ajis02-1680	57	29	mignerat	mignerat	NOUN
ajis02-1680	57	30	&	&	CCONJ
ajis02-1680	57	31	rivard	rivard	PROPN
ajis02-1680	57	32	,	,	PUNCT
ajis02-1680	57	33	2009	2009	NUM
ajis02-1680	57	34	;	;	PUNCT
ajis02-1680	57	35	nielsen	nielsen	PROPN
ajis02-1680	57	36	et	et	PROPN
ajis02-1680	57	37	al	al	PROPN
ajis02-1680	57	38	.	.	PROPN
ajis02-1680	57	39	2014	2014	NUM
ajis02-1680	57	40	)	)	PUNCT
ajis02-1680	57	41	.	.	PUNCT
ajis02-1680	58	1	the	the	DET
ajis02-1680	58	2	economic	economic	ADJ
ajis02-1680	58	3	-	-	PUNCT
ajis02-1680	58	4	rationalistic	rationalistic	ADJ
ajis02-1680	58	5	approach	approach	NOUN
ajis02-1680	58	6	emerged	emerge	VERB
ajis02-1680	58	7	from	from	ADP
ajis02-1680	58	8	fichman	fichman	PROPN
ajis02-1680	58	9	’s	’s	PART
ajis02-1680	58	10	(	(	PUNCT
ajis02-1680	58	11	2004	2004	NUM
ajis02-1680	58	12	)	)	PUNCT
ajis02-1680	58	13	explanation	explanation	NOUN
ajis02-1680	58	14	of	of	ADP
ajis02-1680	58	15	the	the	DET
ajis02-1680	58	16	dominant	dominant	ADJ
ajis02-1680	58	17	paradigm	paradigm	NOUN
ajis02-1680	58	18	in	in	ADP
ajis02-1680	58	19	is	be	AUX
ajis02-1680	58	20	adoption	adoption	NOUN
ajis02-1680	58	21	,	,	PUNCT
ajis02-1680	58	22	whereas	whereas	SCONJ
ajis02-1680	58	23	institutionalism	institutionalism	NOUN
ajis02-1680	58	24	evolved	evolve	VERB
ajis02-1680	58	25	from	from	ADP
ajis02-1680	58	26	the	the	DET
ajis02-1680	58	27	sociology	sociology	NOUN
ajis02-1680	58	28	field	field	NOUN
ajis02-1680	58	29	.	.	PUNCT
ajis02-1680	59	1	economic	economic	ADJ
ajis02-1680	59	2	-	-	PUNCT
ajis02-1680	59	3	rationality	rationality	NOUN
ajis02-1680	59	4	suggests	suggest	VERB
ajis02-1680	59	5	that	that	SCONJ
ajis02-1680	59	6	the	the	PRON
ajis02-1680	59	7	greater	great	ADJ
ajis02-1680	59	8	the	the	DET
ajis02-1680	59	9	resources	resource	NOUN
ajis02-1680	59	10	organizations	organization	NOUN
ajis02-1680	59	11	have	have	VERB
ajis02-1680	59	12	,	,	PUNCT
ajis02-1680	59	13	the	the	PRON
ajis02-1680	59	14	greater	great	ADJ
ajis02-1680	59	15	the	the	DET
ajis02-1680	59	16	quantity	quantity	NOUN
ajis02-1680	59	17	of	of	ADP
ajis02-1680	59	18	innovation	innovation	NOUN
ajis02-1680	59	19	they	they	PRON
ajis02-1680	59	20	should	should	AUX
ajis02-1680	59	21	generate	generate	VERB
ajis02-1680	59	22	(	(	PUNCT
ajis02-1680	59	23	fichman	fichman	ADJ
ajis02-1680	59	24	,	,	PUNCT
ajis02-1680	59	25	2004	2004	NUM
ajis02-1680	59	26	)	)	PUNCT
ajis02-1680	59	27	.	.	PUNCT
ajis02-1680	60	1	the	the	DET
ajis02-1680	60	2	underlying	underlying	ADJ
ajis02-1680	60	3	assumption	assumption	NOUN
ajis02-1680	60	4	of	of	ADP
ajis02-1680	60	5	this	this	DET
ajis02-1680	60	6	paradigm	paradigm	NOUN
ajis02-1680	60	7	is	be	AUX
ajis02-1680	60	8	the	the	DET
ajis02-1680	60	9	amount	amount	NOUN
ajis02-1680	60	10	of	of	ADP
ajis02-1680	60	11	organizational	organizational	ADJ
ajis02-1680	60	12	resources	resource	NOUN
ajis02-1680	60	13	is	be	AUX
ajis02-1680	60	14	linearly	linearly	ADV
ajis02-1680	60	15	correlated	correlate	VERB
ajis02-1680	60	16	to	to	ADP
ajis02-1680	60	17	the	the	DET
ajis02-1680	60	18	economic	economic	ADJ
ajis02-1680	60	19	returns	return	NOUN
ajis02-1680	60	20	.	.	PUNCT
ajis02-1680	61	1	when	when	SCONJ
ajis02-1680	61	2	explaining	explain	VERB
ajis02-1680	61	3	is	be	AUX
ajis02-1680	61	4	adoption	adoption	NOUN
ajis02-1680	61	5	,	,	PUNCT
ajis02-1680	61	6	however	however	ADV
ajis02-1680	61	7	,	,	PUNCT
ajis02-1680	61	8	this	this	DET
ajis02-1680	61	9	assumption	assumption	NOUN
ajis02-1680	61	10	overlooks	overlook	VERB
ajis02-1680	61	11	the	the	DET
ajis02-1680	61	12	complex	complex	ADJ
ajis02-1680	61	13	multiple	multiple	ADJ
ajis02-1680	61	14	internal	internal	ADJ
ajis02-1680	61	15	and	and	CCONJ
ajis02-1680	61	16	external	external	ADJ
ajis02-1680	61	17	interactions	interaction	NOUN
ajis02-1680	61	18	to	to	PART
ajis02-1680	61	19	which	which	PRON
ajis02-1680	61	20	organizations	organization	NOUN
ajis02-1680	61	21	are	be	AUX
ajis02-1680	61	22	subjected	subject	VERB
ajis02-1680	61	23	.	.	PUNCT
ajis02-1680	62	1	this	this	DET
ajis02-1680	62	2	simplification	simplification	NOUN
ajis02-1680	62	3	necessitates	necessitate	VERB
ajis02-1680	62	4	research	research	NOUN
ajis02-1680	62	5	in	in	ADP
ajis02-1680	62	6	is	be	AUX
ajis02-1680	62	7	adoption	adoption	NOUN
ajis02-1680	62	8	that	that	PRON
ajis02-1680	62	9	considers	consider	VERB
ajis02-1680	62	10	the	the	DET
ajis02-1680	62	11	complexities	complexity	NOUN
ajis02-1680	62	12	beyond	beyond	ADP
ajis02-1680	62	13	the	the	DET
ajis02-1680	62	14	rational	rational	ADJ
ajis02-1680	62	15	model	model	NOUN
ajis02-1680	62	16	(	(	PUNCT
ajis02-1680	62	17	fichman	fichman	ADJ
ajis02-1680	62	18	,	,	PUNCT
ajis02-1680	62	19	2004	2004	NUM
ajis02-1680	62	20	)	)	PUNCT
ajis02-1680	62	21	.	.	PUNCT
ajis02-1680	63	1	the	the	DET
ajis02-1680	63	2	institutionalism	institutionalism	NOUN
ajis02-1680	63	3	approach	approach	NOUN
ajis02-1680	63	4	to	to	ADP
ajis02-1680	63	5	explaining	explain	VERB
ajis02-1680	63	6	is	be	AUX
ajis02-1680	63	7	adoption	adoption	NOUN
ajis02-1680	63	8	has	have	AUX
ajis02-1680	63	9	gained	gain	VERB
ajis02-1680	63	10	support	support	NOUN
ajis02-1680	63	11	;	;	PUNCT
ajis02-1680	63	12	particularly	particularly	ADV
ajis02-1680	63	13	in	in	ADP
ajis02-1680	63	14	light	light	NOUN
ajis02-1680	63	15	of	of	ADP
ajis02-1680	63	16	the	the	DET
ajis02-1680	63	17	economic	economic	ADJ
ajis02-1680	63	18	-	-	PUNCT
ajis02-1680	63	19	rationalistic	rationalistic	ADJ
ajis02-1680	63	20	approach	approach	NOUN
ajis02-1680	63	21	’s	’s	PART
ajis02-1680	63	22	limited	limited	ADJ
ajis02-1680	63	23	ability	ability	NOUN
ajis02-1680	63	24	to	to	PART
ajis02-1680	63	25	explain	explain	VERB
ajis02-1680	63	26	the	the	DET
ajis02-1680	63	27	complexity	complexity	NOUN
ajis02-1680	63	28	of	of	ADP
ajis02-1680	63	29	is	be	AUX
ajis02-1680	63	30	adoption	adoption	NOUN
ajis02-1680	63	31	decisions	decision	NOUN
ajis02-1680	63	32	.	.	PUNCT
ajis02-1680	64	1	as	as	ADP
ajis02-1680	64	2	north	north	NOUN
ajis02-1680	64	3	(	(	PUNCT
ajis02-1680	64	4	1990	1990	NUM
ajis02-1680	64	5	,	,	PUNCT
ajis02-1680	64	6	p.4	p.4	ADJ
ajis02-1680	64	7	)	)	PUNCT
ajis02-1680	64	8	,	,	PUNCT
ajis02-1680	64	9	notes	note	VERB
ajis02-1680	64	10	“	"	PUNCT
ajis02-1680	64	11	in	in	ADP
ajis02-1680	64	12	the	the	DET
ajis02-1680	64	13	jargon	jargon	NOUN
ajis02-1680	64	14	of	of	ADP
ajis02-1680	64	15	the	the	DET
ajis02-1680	64	16	economist	economist	NOUN
ajis02-1680	64	17	,	,	PUNCT
ajis02-1680	64	18	institutions	institution	NOUN
ajis02-1680	64	19	define	define	VERB
ajis02-1680	64	20	and	and	CCONJ
ajis02-1680	64	21	limit	limit	VERB
ajis02-1680	64	22	the	the	DET
ajis02-1680	64	23	set	set	NOUN
ajis02-1680	64	24	of	of	ADP
ajis02-1680	64	25	choices	choice	NOUN
ajis02-1680	64	26	of	of	ADP
ajis02-1680	64	27	individuals	individual	NOUN
ajis02-1680	64	28	”	"	PUNCT
ajis02-1680	64	29	.	.	PUNCT
ajis02-1680	65	1	in	in	ADP
ajis02-1680	65	2	other	other	ADJ
ajis02-1680	65	3	words	word	NOUN
ajis02-1680	65	4	,	,	PUNCT
ajis02-1680	65	5	institutionalism	institutionalism	NOUN
ajis02-1680	65	6	takes	take	VERB
ajis02-1680	65	7	into	into	ADP
ajis02-1680	65	8	account	account	NOUN
ajis02-1680	65	9	the	the	DET
ajis02-1680	65	10	rules	rule	NOUN
ajis02-1680	65	11	,	,	PUNCT
ajis02-1680	65	12	constraints	constraint	NOUN
ajis02-1680	65	13	,	,	PUNCT
ajis02-1680	65	14	and	and	CCONJ
ajis02-1680	65	15	the	the	DET
ajis02-1680	65	16	context	context	NOUN
ajis02-1680	65	17	and	and	CCONJ
ajis02-1680	65	18	circumstances	circumstance	NOUN
ajis02-1680	65	19	in	in	ADP
ajis02-1680	65	20	which	which	PRON
ajis02-1680	65	21	individuals	individual	NOUN
ajis02-1680	65	22	and	and	CCONJ
ajis02-1680	65	23	organizations	organization	NOUN
ajis02-1680	65	24	operate	operate	VERB
ajis02-1680	65	25	.	.	PUNCT
ajis02-1680	66	1	while	while	SCONJ
ajis02-1680	66	2	is	be	AUX
ajis02-1680	66	3	research	research	NOUN
ajis02-1680	66	4	has	have	AUX
ajis02-1680	66	5	given	give	VERB
ajis02-1680	66	6	this	this	DET
ajis02-1680	66	7	approach	approach	NOUN
ajis02-1680	66	8	various	various	ADJ
ajis02-1680	66	9	terminologies	terminology	NOUN
ajis02-1680	66	10	(	(	PUNCT
ajis02-1680	66	11	e.g.	e.g.	ADV
ajis02-1680	66	12	,	,	PUNCT
ajis02-1680	66	13	australasian	australasian	ADJ
ajis02-1680	66	14	journal	journal	NOUN
ajis02-1680	66	15	of	of	ADP
ajis02-1680	66	16	information	information	NOUN
ajis02-1680	66	17	systems	systems	PROPN
ajis02-1680	66	18	perdana	perdana	PROPN
ajis02-1680	66	19	,	,	PUNCT
ajis02-1680	66	20	robb	robb	NOUN
ajis02-1680	66	21	,	,	PUNCT
ajis02-1680	66	22	rohde	rohde	PROPN
ajis02-1680	66	23	&	&	CCONJ
ajis02-1680	66	24	birt	birt	PROPN
ajis02-1680	66	25	2018	2018	NUM
ajis02-1680	66	26	,	,	PUNCT
ajis02-1680	66	27	vol	vol	NOUN
ajis02-1680	66	28	22	22	NUM
ajis02-1680	66	29	,	,	PUNCT
ajis02-1680	66	30	research	research	NOUN
ajis02-1680	66	31	article	article	NOUN
ajis02-1680	66	32	sbr	sbr	NOUN
ajis02-1680	66	33	adoption	adoption	NOUN
ajis02-1680	66	34	in	in	ADP
ajis02-1680	66	35	australia	australia	PROPN
ajis02-1680	66	36	4	4	NUM
ajis02-1680	66	37	institutional	institutional	ADJ
ajis02-1680	66	38	forces	force	NOUN
ajis02-1680	66	39	,	,	PUNCT
ajis02-1680	66	40	organizing	organize	VERB
ajis02-1680	66	41	vision	vision	NOUN
ajis02-1680	66	42	,	,	PUNCT
ajis02-1680	66	43	and	and	CCONJ
ajis02-1680	66	44	innovating	innovate	VERB
ajis02-1680	66	45	mindfulness	mindfulness	NOUN
ajis02-1680	66	46	)	)	PUNCT
ajis02-1680	66	47	,	,	PUNCT
ajis02-1680	66	48	its	its	PRON
ajis02-1680	66	49	roots	root	NOUN
ajis02-1680	66	50	remain	remain	VERB
ajis02-1680	66	51	in	in	ADP
ajis02-1680	66	52	institutionalism	institutionalism	NOUN
ajis02-1680	66	53	(	(	PUNCT
ajis02-1680	66	54	nickerson	nickerson	PROPN
ajis02-1680	66	55	&	&	CCONJ
ajis02-1680	66	56	muehlen	muehlen	PROPN
ajis02-1680	66	57	,	,	PUNCT
ajis02-1680	66	58	2006	2006	NUM
ajis02-1680	66	59	)	)	PUNCT
ajis02-1680	66	60	.	.	PUNCT
ajis02-1680	67	1	the	the	DET
ajis02-1680	67	2	application	application	NOUN
ajis02-1680	67	3	of	of	ADP
ajis02-1680	67	4	the	the	DET
ajis02-1680	67	5	institutionalism	institutionalism	NOUN
ajis02-1680	67	6	approach	approach	NOUN
ajis02-1680	67	7	can	can	AUX
ajis02-1680	67	8	generally	generally	ADV
ajis02-1680	67	9	be	be	AUX
ajis02-1680	67	10	divided	divide	VERB
ajis02-1680	67	11	into	into	ADP
ajis02-1680	67	12	macro	macro	NOUN
ajis02-1680	67	13	and	and	CCONJ
ajis02-1680	67	14	micro	micro	ADJ
ajis02-1680	67	15	analyses	analysis	NOUN
ajis02-1680	67	16	.	.	PUNCT
ajis02-1680	68	1	the	the	DET
ajis02-1680	68	2	macro	macro	ADJ
ajis02-1680	68	3	analysis	analysis	NOUN
ajis02-1680	68	4	focuses	focus	VERB
ajis02-1680	68	5	on	on	ADP
ajis02-1680	68	6	the	the	DET
ajis02-1680	68	7	organizations	organization	NOUN
ajis02-1680	68	8	while	while	SCONJ
ajis02-1680	68	9	the	the	DET
ajis02-1680	68	10	micro	micro	ADJ
ajis02-1680	68	11	analysis	analysis	NOUN
ajis02-1680	68	12	suggests	suggest	VERB
ajis02-1680	68	13	that	that	SCONJ
ajis02-1680	68	14	individuals	individual	NOUN
ajis02-1680	68	15	play	play	VERB
ajis02-1680	68	16	important	important	ADJ
ajis02-1680	68	17	roles	role	NOUN
ajis02-1680	68	18	in	in	ADP
ajis02-1680	68	19	businesses	business	NOUN
ajis02-1680	68	20	.	.	PUNCT
ajis02-1680	69	1	the	the	DET
ajis02-1680	69	2	macro	macro	ADJ
ajis02-1680	69	3	analysis	analysis	NOUN
ajis02-1680	69	4	largely	largely	ADV
ajis02-1680	69	5	uses	use	VERB
ajis02-1680	69	6	dimaggio	dimaggio	PROPN
ajis02-1680	69	7	&	&	CCONJ
ajis02-1680	69	8	powell	powell	PROPN
ajis02-1680	69	9	’s	’s	PART
ajis02-1680	69	10	(	(	PUNCT
ajis02-1680	69	11	1983	1983	NUM
ajis02-1680	69	12	)	)	PUNCT
ajis02-1680	69	13	conceptualization	conceptualization	NOUN
ajis02-1680	69	14	of	of	ADP
ajis02-1680	69	15	three	three	NUM
ajis02-1680	69	16	forces	force	NOUN
ajis02-1680	69	17	,	,	PUNCT
ajis02-1680	69	18	namely	namely	ADV
ajis02-1680	69	19	,	,	PUNCT
ajis02-1680	69	20	mimetic	mimetic	ADJ
ajis02-1680	69	21	,	,	PUNCT
ajis02-1680	69	22	normative	normative	ADJ
ajis02-1680	69	23	and	and	CCONJ
ajis02-1680	69	24	coercive	coercive	ADJ
ajis02-1680	69	25	.	.	PUNCT
ajis02-1680	70	1	in	in	ADP
ajis02-1680	70	2	the	the	DET
ajis02-1680	70	3	context	context	NOUN
ajis02-1680	70	4	of	of	ADP
ajis02-1680	70	5	it	it	PRON
ajis02-1680	70	6	adoption	adoption	NOUN
ajis02-1680	70	7	,	,	PUNCT
ajis02-1680	70	8	the	the	DET
ajis02-1680	70	9	three	three	NUM
ajis02-1680	70	10	forces	force	NOUN
ajis02-1680	70	11	can	can	AUX
ajis02-1680	70	12	be	be	AUX
ajis02-1680	70	13	explained	explain	VERB
ajis02-1680	70	14	as	as	SCONJ
ajis02-1680	70	15	follows	follow	VERB
ajis02-1680	70	16	.	.	PUNCT
ajis02-1680	71	1	mimetic	mimetic	ADJ
ajis02-1680	71	2	isomorphism	isomorphism	PROPN
ajis02-1680	71	3	occurs	occur	VERB
ajis02-1680	71	4	when	when	SCONJ
ajis02-1680	71	5	organizations	organization	NOUN
ajis02-1680	71	6	imitate	imitate	VERB
ajis02-1680	71	7	other	other	ADJ
ajis02-1680	71	8	organizational	organizational	ADJ
ajis02-1680	71	9	it	it	PRON
ajis02-1680	71	10	adoption	adoption	NOUN
ajis02-1680	71	11	behaviours	behaviour	VERB
ajis02-1680	71	12	believing	believe	VERB
ajis02-1680	71	13	that	that	SCONJ
ajis02-1680	71	14	such	such	ADJ
ajis02-1680	71	15	adoption	adoption	NOUN
ajis02-1680	71	16	could	could	AUX
ajis02-1680	71	17	bring	bring	VERB
ajis02-1680	71	18	benefits	benefit	NOUN
ajis02-1680	71	19	.	.	PUNCT
ajis02-1680	72	1	normative	normative	ADJ
ajis02-1680	72	2	isomorphism	isomorphism	NOUN
ajis02-1680	72	3	refers	refer	VERB
ajis02-1680	72	4	to	to	ADP
ajis02-1680	72	5	the	the	DET
ajis02-1680	72	6	pressures	pressure	NOUN
ajis02-1680	72	7	on	on	ADP
ajis02-1680	72	8	organizations	organization	NOUN
ajis02-1680	72	9	from	from	ADP
ajis02-1680	72	10	institutions	institution	NOUN
ajis02-1680	72	11	or	or	CCONJ
ajis02-1680	72	12	customers	customer	NOUN
ajis02-1680	72	13	arising	arise	VERB
ajis02-1680	72	14	from	from	ADP
ajis02-1680	72	15	technological	technological	ADJ
ajis02-1680	72	16	advancements	advancement	NOUN
ajis02-1680	72	17	,	,	PUNCT
ajis02-1680	72	18	whereas	whereas	SCONJ
ajis02-1680	72	19	,	,	PUNCT
ajis02-1680	72	20	coercive	coercive	ADJ
ajis02-1680	72	21	isomorphism	isomorphism	NOUN
ajis02-1680	72	22	compels	compel	VERB
ajis02-1680	72	23	organizations	organization	NOUN
ajis02-1680	72	24	to	to	PART
ajis02-1680	72	25	adopt	adopt	VERB
ajis02-1680	72	26	technology	technology	NOUN
ajis02-1680	72	27	as	as	ADP
ajis02-1680	72	28	a	a	DET
ajis02-1680	72	29	result	result	NOUN
ajis02-1680	72	30	of	of	ADP
ajis02-1680	72	31	governmental	governmental	ADJ
ajis02-1680	72	32	regulations	regulation	NOUN
ajis02-1680	72	33	(	(	PUNCT
ajis02-1680	72	34	teo	teo	PROPN
ajis02-1680	72	35	et	et	PROPN
ajis02-1680	72	36	al	al	PROPN
ajis02-1680	72	37	.	.	PROPN
ajis02-1680	72	38	2003	2003	NUM
ajis02-1680	72	39	)	)	PUNCT
ajis02-1680	72	40	.	.	PUNCT
ajis02-1680	73	1	critics	critic	NOUN
ajis02-1680	73	2	question	question	VERB
ajis02-1680	73	3	this	this	DET
ajis02-1680	73	4	conceptualization	conceptualization	NOUN
ajis02-1680	73	5	as	as	SCONJ
ajis02-1680	73	6	it	it	PRON
ajis02-1680	73	7	overlooks	overlook	VERB
ajis02-1680	73	8	agentive	agentive	ADJ
ajis02-1680	73	9	behaviour	behaviour	NOUN
ajis02-1680	73	10	,	,	PUNCT
ajis02-1680	73	11	i.e.	i.e.	X
ajis02-1680	73	12	,	,	PUNCT
ajis02-1680	73	13	individuals	individual	NOUN
ajis02-1680	73	14	’	'	PUNCT
ajis02-1680	73	15	actions	action	NOUN
ajis02-1680	73	16	that	that	PRON
ajis02-1680	73	17	influence	influence	VERB
ajis02-1680	73	18	organizational	organizational	ADJ
ajis02-1680	73	19	behaviour	behaviour	NOUN
ajis02-1680	73	20	.	.	PUNCT
ajis02-1680	74	1	further	far	ADV
ajis02-1680	74	2	,	,	PUNCT
ajis02-1680	74	3	the	the	DET
ajis02-1680	74	4	robustness	robustness	NOUN
ajis02-1680	74	5	of	of	ADP
ajis02-1680	74	6	the	the	DET
ajis02-1680	74	7	conceptualization	conceptualization	NOUN
ajis02-1680	74	8	of	of	ADP
ajis02-1680	74	9	the	the	DET
ajis02-1680	74	10	three	three	NUM
ajis02-1680	74	11	forces	force	NOUN
ajis02-1680	74	12	remains	remain	VERB
ajis02-1680	74	13	questionable	questionable	ADJ
ajis02-1680	74	14	(	(	PUNCT
ajis02-1680	74	15	mignerat	mignerat	NOUN
ajis02-1680	74	16	&	&	CCONJ
ajis02-1680	74	17	rivard	rivard	NOUN
ajis02-1680	74	18	,	,	PUNCT
ajis02-1680	74	19	2009	2009	NUM
ajis02-1680	74	20	)	)	PUNCT
ajis02-1680	74	21	as	as	SCONJ
ajis02-1680	74	22	competitive	competitive	ADJ
ajis02-1680	74	23	and	and	CCONJ
ajis02-1680	74	24	adaptive	adaptive	ADJ
ajis02-1680	74	25	pressures	pressure	NOUN
ajis02-1680	74	26	may	may	AUX
ajis02-1680	74	27	also	also	ADV
ajis02-1680	74	28	necessitate	necessitate	ADJ
ajis02-1680	74	29	businesses	business	NOUN
ajis02-1680	74	30	to	to	PART
ajis02-1680	74	31	adopt	adopt	VERB
ajis02-1680	74	32	is	be	AUX
ajis02-1680	74	33	(	(	PUNCT
ajis02-1680	74	34	mignerat	mignerat	NOUN
ajis02-1680	74	35	&	&	CCONJ
ajis02-1680	74	36	rivard	rivard	NOUN
ajis02-1680	74	37	,	,	PUNCT
ajis02-1680	74	38	2009	2009	NUM
ajis02-1680	74	39	)	)	PUNCT
ajis02-1680	74	40	.	.	PUNCT
ajis02-1680	75	1	in	in	ADP
ajis02-1680	75	2	contrast	contrast	NOUN
ajis02-1680	75	3	,	,	PUNCT
ajis02-1680	75	4	the	the	DET
ajis02-1680	75	5	micro	micro	ADJ
ajis02-1680	75	6	analysis	analysis	NOUN
ajis02-1680	75	7	in	in	ADP
ajis02-1680	75	8	the	the	DET
ajis02-1680	75	9	institutionalism	institutionalism	NOUN
ajis02-1680	75	10	approach	approach	NOUN
ajis02-1680	75	11	suggests	suggest	VERB
ajis02-1680	75	12	individuals	individual	NOUN
ajis02-1680	75	13	,	,	PUNCT
ajis02-1680	75	14	both	both	CCONJ
ajis02-1680	75	15	as	as	ADP
ajis02-1680	75	16	internal	internal	ADJ
ajis02-1680	75	17	and	and	CCONJ
ajis02-1680	75	18	external	external	ADJ
ajis02-1680	75	19	agents	agent	NOUN
ajis02-1680	75	20	,	,	PUNCT
ajis02-1680	75	21	have	have	VERB
ajis02-1680	75	22	reciprocal	reciprocal	ADJ
ajis02-1680	75	23	relationships	relationship	NOUN
ajis02-1680	75	24	with	with	ADP
ajis02-1680	75	25	the	the	DET
ajis02-1680	75	26	businesses	business	NOUN
ajis02-1680	75	27	.	.	PUNCT
ajis02-1680	76	1	for	for	ADP
ajis02-1680	76	2	example	example	NOUN
ajis02-1680	76	3	,	,	PUNCT
ajis02-1680	76	4	the	the	DET
ajis02-1680	76	5	role	role	NOUN
ajis02-1680	76	6	of	of	ADP
ajis02-1680	76	7	influential	influential	ADJ
ajis02-1680	76	8	actors	actor	NOUN
ajis02-1680	76	9	within	within	ADP
ajis02-1680	76	10	particular	particular	ADJ
ajis02-1680	76	11	businesses	business	NOUN
ajis02-1680	76	12	likely	likely	ADV
ajis02-1680	76	13	affects	affect	VERB
ajis02-1680	76	14	is	be	AUX
ajis02-1680	76	15	adoption	adoption	NOUN
ajis02-1680	76	16	decisions	decision	NOUN
ajis02-1680	76	17	or	or	CCONJ
ajis02-1680	76	18	community	community	NOUN
ajis02-1680	76	19	discourses	discourse	NOUN
ajis02-1680	76	20	toward	toward	ADP
ajis02-1680	76	21	particular	particular	ADJ
ajis02-1680	76	22	is	be	AUX
ajis02-1680	76	23	features	feature	NOUN
ajis02-1680	76	24	.	.	PUNCT
ajis02-1680	77	1	thornton	thornton	PROPN
ajis02-1680	77	2	et	et	PROPN
ajis02-1680	77	3	al	al	PROPN
ajis02-1680	77	4	.	.	PROPN
ajis02-1680	78	1	(	(	PUNCT
ajis02-1680	78	2	2012	2012	NUM
ajis02-1680	78	3	)	)	PUNCT
ajis02-1680	78	4	conceptualized	conceptualize	VERB
ajis02-1680	78	5	the	the	DET
ajis02-1680	78	6	macro	macro	NOUN
ajis02-1680	78	7	and	and	CCONJ
ajis02-1680	78	8	micro	micro	ADJ
ajis02-1680	78	9	analyses	analysis	NOUN
ajis02-1680	78	10	in	in	ADP
ajis02-1680	78	11	the	the	DET
ajis02-1680	78	12	institutionalism	institutionalism	NOUN
ajis02-1680	78	13	approach	approach	NOUN
ajis02-1680	78	14	via	via	ADP
ajis02-1680	78	15	institutional	institutional	ADJ
ajis02-1680	78	16	logics	logic	NOUN
ajis02-1680	78	17	.	.	PUNCT
ajis02-1680	79	1	institutional	institutional	ADJ
ajis02-1680	79	2	logics	logic	NOUN
ajis02-1680	79	3	take	take	VERB
ajis02-1680	79	4	into	into	ADP
ajis02-1680	79	5	account	account	NOUN
ajis02-1680	79	6	the	the	DET
ajis02-1680	79	7	interrelationships	interrelationship	NOUN
ajis02-1680	79	8	between	between	ADP
ajis02-1680	79	9	individuals	individual	NOUN
ajis02-1680	79	10	and	and	CCONJ
ajis02-1680	79	11	organizations	organization	NOUN
ajis02-1680	79	12	and	and	CCONJ
ajis02-1680	79	13	permits	permit	VERB
ajis02-1680	79	14	the	the	DET
ajis02-1680	79	15	institutionalism	institutionalism	NOUN
ajis02-1680	79	16	approach	approach	NOUN
ajis02-1680	79	17	to	to	PART
ajis02-1680	79	18	consider	consider	VERB
ajis02-1680	79	19	,	,	PUNCT
ajis02-1680	79	20	not	not	PART
ajis02-1680	79	21	just	just	ADV
ajis02-1680	79	22	social	social	ADJ
ajis02-1680	79	23	actions	action	NOUN
ajis02-1680	79	24	,	,	PUNCT
ajis02-1680	79	25	but	but	CCONJ
ajis02-1680	79	26	also	also	ADV
ajis02-1680	79	27	organizational	organizational	ADJ
ajis02-1680	79	28	ecology	ecology	NOUN
ajis02-1680	79	29	.	.	PUNCT
ajis02-1680	80	1	for	for	ADP
ajis02-1680	80	2	example	example	NOUN
ajis02-1680	80	3	,	,	PUNCT
ajis02-1680	80	4	some	some	DET
ajis02-1680	80	5	phenomena	phenomenon	NOUN
ajis02-1680	80	6	might	might	AUX
ajis02-1680	80	7	be	be	AUX
ajis02-1680	80	8	better	well	ADV
ajis02-1680	80	9	explained	explain	VERB
ajis02-1680	80	10	by	by	ADP
ajis02-1680	80	11	businesses	business	NOUN
ajis02-1680	80	12	adapting	adapt	VERB
ajis02-1680	80	13	to	to	ADP
ajis02-1680	80	14	local	local	ADJ
ajis02-1680	80	15	environments	environment	NOUN
ajis02-1680	80	16	rather	rather	ADV
ajis02-1680	80	17	than	than	ADP
ajis02-1680	80	18	global	global	ADJ
ajis02-1680	80	19	settings	setting	NOUN
ajis02-1680	80	20	in	in	ADP
ajis02-1680	80	21	their	their	PRON
ajis02-1680	80	22	quest	quest	NOUN
ajis02-1680	80	23	to	to	PART
ajis02-1680	80	24	attain	attain	VERB
ajis02-1680	80	25	business	business	NOUN
ajis02-1680	80	26	stability	stability	NOUN
ajis02-1680	80	27	(	(	PUNCT
ajis02-1680	80	28	thornton	thornton	PROPN
ajis02-1680	80	29	et	et	PROPN
ajis02-1680	80	30	al	al	PROPN
ajis02-1680	80	31	.	.	PROPN
ajis02-1680	80	32	2012	2012	NUM
ajis02-1680	80	33	)	)	PUNCT
ajis02-1680	80	34	.	.	PUNCT
ajis02-1680	81	1	institutional	institutional	ADJ
ajis02-1680	81	2	logics	logic	NOUN
ajis02-1680	81	3	,	,	PUNCT
ajis02-1680	81	4	therefore	therefore	ADV
ajis02-1680	81	5	,	,	PUNCT
ajis02-1680	81	6	have	have	AUX
ajis02-1680	81	7	advanced	advance	VERB
ajis02-1680	81	8	the	the	DET
ajis02-1680	81	9	institutionalism	institutionalism	NOUN
ajis02-1680	81	10	approach	approach	NOUN
ajis02-1680	81	11	making	make	VERB
ajis02-1680	81	12	it	it	PRON
ajis02-1680	81	13	more	more	ADV
ajis02-1680	81	14	encompassing	encompassing	ADJ
ajis02-1680	81	15	.	.	PUNCT
ajis02-1680	82	1	2.2	2.2	NUM
ajis02-1680	82	2	rationalities	rationality	NOUN
ajis02-1680	82	3	in	in	ADP
ajis02-1680	82	4	economics	economic	NOUN
ajis02-1680	82	5	–	–	PUNCT
ajis02-1680	82	6	constructivist	constructivist	ADJ
ajis02-1680	82	7	rationality	rationality	NOUN
ajis02-1680	82	8	and	and	CCONJ
ajis02-1680	82	9	ecological	ecological	ADJ
ajis02-1680	82	10	rationality	rationality	NOUN
ajis02-1680	82	11	constructivism	constructivism	NOUN
ajis02-1680	82	12	,	,	PUNCT
ajis02-1680	82	13	as	as	SCONJ
ajis02-1680	82	14	described	describe	VERB
ajis02-1680	82	15	by	by	ADP
ajis02-1680	82	16	smith	smith	PROPN
ajis02-1680	82	17	(	(	PUNCT
ajis02-1680	82	18	2003	2003	NUM
ajis02-1680	82	19	,	,	PUNCT
ajis02-1680	82	20	p.468	p.468	NOUN
ajis02-1680	82	21	)	)	PUNCT
ajis02-1680	82	22	“	"	PUNCT
ajis02-1680	82	23	uses	use	VERB
ajis02-1680	82	24	reason	reason	NOUN
ajis02-1680	82	25	to	to	PART
ajis02-1680	82	26	deliberately	deliberately	ADV
ajis02-1680	82	27	create	create	VERB
ajis02-1680	82	28	rules	rule	NOUN
ajis02-1680	82	29	of	of	ADP
ajis02-1680	82	30	action	action	NOUN
ajis02-1680	82	31	,	,	PUNCT
ajis02-1680	82	32	and	and	CCONJ
ajis02-1680	82	33	create	create	VERB
ajis02-1680	82	34	human	human	ADJ
ajis02-1680	82	35	socioeconomic	socioeconomic	ADJ
ajis02-1680	82	36	outcomes	outcome	NOUN
ajis02-1680	82	37	deemed	deem	VERB
ajis02-1680	82	38	preferable	preferable	ADJ
ajis02-1680	82	39	,	,	PUNCT
ajis02-1680	82	40	given	give	VERB
ajis02-1680	82	41	particular	particular	ADJ
ajis02-1680	82	42	circumstances	circumstance	NOUN
ajis02-1680	82	43	,	,	PUNCT
ajis02-1680	82	44	to	to	ADP
ajis02-1680	82	45	those	those	PRON
ajis02-1680	82	46	produced	produce	VERB
ajis02-1680	82	47	by	by	ADP
ajis02-1680	82	48	alternative	alternative	ADJ
ajis02-1680	82	49	arrangements	arrangement	NOUN
ajis02-1680	82	50	.	.	PUNCT
ajis02-1680	82	51	”	"	PUNCT
ajis02-1680	83	1	that	that	PRON
ajis02-1680	83	2	is	be	AUX
ajis02-1680	83	3	,	,	PUNCT
ajis02-1680	83	4	constructivist	constructivist	ADJ
ajis02-1680	83	5	rationality	rationality	NOUN
ajis02-1680	83	6	seeks	seek	VERB
ajis02-1680	83	7	to	to	PART
ajis02-1680	83	8	arrive	arrive	VERB
ajis02-1680	83	9	at	at	ADP
ajis02-1680	83	10	optimum	optimum	ADJ
ajis02-1680	83	11	outcomes	outcome	NOUN
ajis02-1680	83	12	,	,	PUNCT
ajis02-1680	83	13	rather	rather	ADV
ajis02-1680	83	14	than	than	ADP
ajis02-1680	83	15	outcomes	outcome	NOUN
ajis02-1680	83	16	that	that	DET
ajis02-1680	83	17	satisfice	satisfice	NOUN
ajis02-1680	83	18	,	,	PUNCT
ajis02-1680	83	19	by	by	ADP
ajis02-1680	83	20	relying	rely	VERB
ajis02-1680	83	21	on	on	ADP
ajis02-1680	83	22	decision	decision	NOUN
ajis02-1680	83	23	making	making	NOUN
ajis02-1680	83	24	that	that	PRON
ajis02-1680	83	25	is	be	AUX
ajis02-1680	83	26	deliberative	deliberative	ADJ
ajis02-1680	83	27	,	,	PUNCT
ajis02-1680	83	28	exercises	exercise	VERB
ajis02-1680	83	29	cognitive	cognitive	ADJ
ajis02-1680	83	30	processes	process	NOUN
ajis02-1680	83	31	,	,	PUNCT
ajis02-1680	83	32	expectancies	expectancy	NOUN
ajis02-1680	83	33	,	,	PUNCT
ajis02-1680	83	34	and	and	CCONJ
ajis02-1680	83	35	economic	economic	ADJ
ajis02-1680	83	36	considerations	consideration	NOUN
ajis02-1680	83	37	.	.	PUNCT
ajis02-1680	84	1	unlike	unlike	ADP
ajis02-1680	84	2	constructivist	constructivist	ADJ
ajis02-1680	84	3	rationality	rationality	NOUN
ajis02-1680	84	4	,	,	PUNCT
ajis02-1680	84	5	ecological	ecological	ADJ
ajis02-1680	84	6	rationality	rationality	NOUN
ajis02-1680	84	7	contends	contend	VERB
ajis02-1680	84	8	that	that	SCONJ
ajis02-1680	84	9	individual	individual	ADJ
ajis02-1680	84	10	and	and	CCONJ
ajis02-1680	84	11	organizational	organizational	ADJ
ajis02-1680	84	12	(	(	PUNCT
ajis02-1680	84	13	business	business	NOUN
ajis02-1680	84	14	)	)	PUNCT
ajis02-1680	84	15	decision	decision	NOUN
ajis02-1680	84	16	making	making	NOUN
ajis02-1680	84	17	is	be	AUX
ajis02-1680	84	18	not	not	PART
ajis02-1680	84	19	always	always	ADV
ajis02-1680	84	20	deterministic	deterministic	ADJ
ajis02-1680	84	21	,	,	PUNCT
ajis02-1680	84	22	deliberative	deliberative	ADJ
ajis02-1680	84	23	,	,	PUNCT
ajis02-1680	84	24	and	and	CCONJ
ajis02-1680	84	25	utility	utility	NOUN
ajis02-1680	84	26	maximizing	maximizing	NOUN
ajis02-1680	84	27	.	.	PUNCT
ajis02-1680	85	1	ecological	ecological	ADJ
ajis02-1680	85	2	rationality	rationality	NOUN
ajis02-1680	85	3	further	far	ADV
ajis02-1680	85	4	contends	contend	VERB
ajis02-1680	85	5	that	that	SCONJ
ajis02-1680	85	6	the	the	DET
ajis02-1680	85	7	context	context	NOUN
ajis02-1680	85	8	in	in	ADP
ajis02-1680	85	9	which	which	PRON
ajis02-1680	85	10	individuals	individual	NOUN
ajis02-1680	85	11	and	and	CCONJ
ajis02-1680	85	12	organizations	organization	NOUN
ajis02-1680	85	13	interact	interact	VERB
ajis02-1680	85	14	,	,	PUNCT
ajis02-1680	85	15	and	and	CCONJ
ajis02-1680	85	16	operate	operate	VERB
ajis02-1680	85	17	in	in	ADP
ajis02-1680	85	18	,	,	PUNCT
ajis02-1680	85	19	can	can	AUX
ajis02-1680	85	20	influence	influence	VERB
ajis02-1680	85	21	their	their	PRON
ajis02-1680	85	22	decision	decision	NOUN
ajis02-1680	85	23	-	-	PUNCT
ajis02-1680	85	24	making	making	NOUN
ajis02-1680	85	25	often	often	ADV
ajis02-1680	85	26	compelling	compel	VERB
ajis02-1680	85	27	them	they	PRON
ajis02-1680	85	28	to	to	PART
ajis02-1680	85	29	satisfice	satisfice	VERB
ajis02-1680	85	30	themselves	themselves	PRON
ajis02-1680	85	31	and	and	CCONJ
ajis02-1680	85	32	survive	survive	VERB
ajis02-1680	85	33	within	within	ADP
ajis02-1680	85	34	their	their	PRON
ajis02-1680	85	35	environment	environment	NOUN
ajis02-1680	85	36	(	(	PUNCT
ajis02-1680	85	37	smith	smith	PROPN
ajis02-1680	85	38	,	,	PUNCT
ajis02-1680	85	39	2008	2008	NUM
ajis02-1680	85	40	;	;	PUNCT
ajis02-1680	85	41	levin	levin	PROPN
ajis02-1680	85	42	&	&	CCONJ
ajis02-1680	85	43	aharon	aharon	PROPN
ajis02-1680	85	44	,	,	PUNCT
ajis02-1680	85	45	2014	2014	NUM
ajis02-1680	85	46	)	)	PUNCT
ajis02-1680	85	47	.	.	PUNCT
ajis02-1680	86	1	in	in	ADP
ajis02-1680	86	2	deference	deference	NOUN
ajis02-1680	86	3	to	to	ADP
ajis02-1680	86	4	ecological	ecological	ADJ
ajis02-1680	86	5	rationality	rationality	NOUN
ajis02-1680	86	6	,	,	PUNCT
ajis02-1680	86	7	smith	smith	NOUN
ajis02-1680	86	8	(	(	PUNCT
ajis02-1680	86	9	p.468	p.468	NOUN
ajis02-1680	86	10	)	)	PUNCT
ajis02-1680	86	11	then	then	ADV
ajis02-1680	86	12	goes	go	VERB
ajis02-1680	86	13	on	on	ADP
ajis02-1680	86	14	to	to	PART
ajis02-1680	86	15	note	note	VERB
ajis02-1680	86	16	,	,	PUNCT
ajis02-1680	86	17	“	"	PUNCT
ajis02-1680	86	18	…	…	PUNCT
ajis02-1680	86	19	,	,	PUNCT
ajis02-1680	86	20	it	it	PRON
ajis02-1680	86	21	is	be	AUX
ajis02-1680	86	22	important	important	ADJ
ajis02-1680	86	23	to	to	PART
ajis02-1680	86	24	remain	remain	VERB
ajis02-1680	86	25	sensitive	sensitive	ADJ
ajis02-1680	86	26	to	to	ADP
ajis02-1680	86	27	the	the	DET
ajis02-1680	86	28	fact	fact	NOUN
ajis02-1680	86	29	that	that	SCONJ
ajis02-1680	86	30	human	human	ADJ
ajis02-1680	86	31	institutions	institution	NOUN
ajis02-1680	86	32	and	and	CCONJ
ajis02-1680	86	33	most	most	ADJ
ajis02-1680	86	34	decision	decision	NOUN
ajis02-1680	86	35	making	making	NOUN
ajis02-1680	86	36	is	be	AUX
ajis02-1680	86	37	not	not	PART
ajis02-1680	86	38	guided	guide	VERB
ajis02-1680	86	39	primarily	primarily	ADV
ajis02-1680	86	40	,	,	PUNCT
ajis02-1680	86	41	if	if	SCONJ
ajis02-1680	86	42	at	at	ADV
ajis02-1680	86	43	all	all	ADV
ajis02-1680	86	44	,	,	PUNCT
ajis02-1680	86	45	by	by	ADP
ajis02-1680	86	46	constructivism	constructivism	NOUN
ajis02-1680	86	47	.	.	PUNCT
ajis02-1680	86	48	”	"	PUNCT
ajis02-1680	87	1	australasian	australasian	ADJ
ajis02-1680	87	2	journal	journal	NOUN
ajis02-1680	87	3	of	of	ADP
ajis02-1680	87	4	information	information	NOUN
ajis02-1680	87	5	systems	systems	PROPN
ajis02-1680	87	6	perdana	perdana	PROPN
ajis02-1680	87	7	,	,	PUNCT
ajis02-1680	87	8	robb	robb	NOUN
ajis02-1680	87	9	,	,	PUNCT
ajis02-1680	87	10	rohde	rohde	PROPN
ajis02-1680	87	11	&	&	CCONJ
ajis02-1680	87	12	birt	birt	PROPN
ajis02-1680	87	13	2018	2018	NUM
ajis02-1680	87	14	,	,	PUNCT
ajis02-1680	87	15	vol	vol	NOUN
ajis02-1680	87	16	22	22	NUM
ajis02-1680	87	17	,	,	PUNCT
ajis02-1680	87	18	research	research	NOUN
ajis02-1680	87	19	article	article	NOUN
ajis02-1680	87	20	sbr	sbr	NOUN
ajis02-1680	87	21	adoption	adoption	NOUN
ajis02-1680	87	22	in	in	ADP
ajis02-1680	87	23	australia	australia	PROPN
ajis02-1680	87	24	5	5	NUM
ajis02-1680	87	25	2.3	2.3	NUM
ajis02-1680	87	26	two	two	NUM
ajis02-1680	87	27	dominant	dominant	ADJ
ajis02-1680	87	28	paradigms	paradigm	NOUN
ajis02-1680	87	29	versus	versus	ADP
ajis02-1680	87	30	rationalities	rationality	NOUN
ajis02-1680	87	31	in	in	ADP
ajis02-1680	87	32	economics	economic	NOUN
ajis02-1680	87	33	while	while	SCONJ
ajis02-1680	87	34	both	both	DET
ajis02-1680	87	35	sets	set	NOUN
ajis02-1680	87	36	of	of	ADP
ajis02-1680	87	37	explanations	explanation	NOUN
ajis02-1680	87	38	of	of	ADP
ajis02-1680	87	39	is	be	AUX
ajis02-1680	87	40	adoption	adoption	NOUN
ajis02-1680	87	41	arose	arise	VERB
ajis02-1680	87	42	from	from	ADP
ajis02-1680	87	43	different	different	ADJ
ajis02-1680	87	44	fields	field	NOUN
ajis02-1680	87	45	,	,	PUNCT
ajis02-1680	87	46	the	the	DET
ajis02-1680	87	47	economic	economic	NOUN
ajis02-1680	87	48	-	-	PUNCT
ajis02-1680	87	49	based	base	VERB
ajis02-1680	87	50	is	be	AUX
ajis02-1680	87	51	adoption	adoption	NOUN
ajis02-1680	87	52	paradigm	paradigm	NOUN
ajis02-1680	87	53	conceptualizes	conceptualize	VERB
ajis02-1680	87	54	is	be	AUX
ajis02-1680	87	55	adoption	adoption	NOUN
ajis02-1680	87	56	like	like	ADP
ajis02-1680	87	57	that	that	PRON
ajis02-1680	87	58	of	of	ADP
ajis02-1680	87	59	institutionalism	institutionalism	NOUN
ajis02-1680	87	60	,	,	PUNCT
ajis02-1680	87	61	that	that	ADV
ajis02-1680	87	62	is	is	ADV
ajis02-1680	87	63	,	,	PUNCT
ajis02-1680	87	64	via	via	ADP
ajis02-1680	87	65	constructivist	constructivist	ADJ
ajis02-1680	87	66	rationality	rationality	NOUN
ajis02-1680	87	67	and	and	CCONJ
ajis02-1680	87	68	ecological	ecological	ADJ
ajis02-1680	87	69	rationality	rationality	NOUN
ajis02-1680	87	70	(	(	PUNCT
ajis02-1680	87	71	smith	smith	PROPN
ajis02-1680	87	72	,	,	PUNCT
ajis02-1680	87	73	2008	2008	NUM
ajis02-1680	87	74	)	)	PUNCT
ajis02-1680	87	75	.	.	PUNCT
ajis02-1680	88	1	a	a	DET
ajis02-1680	88	2	similarity	similarity	NOUN
ajis02-1680	88	3	also	also	ADV
ajis02-1680	88	4	exists	exist	VERB
ajis02-1680	88	5	between	between	ADP
ajis02-1680	88	6	the	the	DET
ajis02-1680	88	7	economic	economic	ADJ
ajis02-1680	88	8	-	-	PUNCT
ajis02-1680	88	9	rationalistic	rationalistic	ADJ
ajis02-1680	88	10	approach	approach	NOUN
ajis02-1680	88	11	and	and	CCONJ
ajis02-1680	88	12	constructivist	constructivist	ADJ
ajis02-1680	88	13	rationality	rationality	NOUN
ajis02-1680	88	14	(	(	PUNCT
ajis02-1680	88	15	constructivism	constructivism	NOUN
ajis02-1680	88	16	)	)	PUNCT
ajis02-1680	88	17	in	in	ADP
ajis02-1680	88	18	the	the	DET
ajis02-1680	88	19	economics	economic	NOUN
ajis02-1680	88	20	(	(	PUNCT
ajis02-1680	88	21	smith	smith	PROPN
ajis02-1680	88	22	,	,	PUNCT
ajis02-1680	88	23	2008	2008	NUM
ajis02-1680	88	24	)	)	PUNCT
ajis02-1680	88	25	.	.	PUNCT
ajis02-1680	89	1	thus	thus	ADV
ajis02-1680	89	2	,	,	PUNCT
ajis02-1680	89	3	the	the	DET
ajis02-1680	89	4	two	two	NUM
ajis02-1680	89	5	dominant	dominant	ADJ
ajis02-1680	89	6	paradigms	paradigm	NOUN
ajis02-1680	89	7	in	in	ADP
ajis02-1680	89	8	is	be	AUX
ajis02-1680	89	9	adoption	adoption	NOUN
ajis02-1680	89	10	decisions	decision	NOUN
ajis02-1680	89	11	,	,	PUNCT
ajis02-1680	89	12	namely	namely	ADV
ajis02-1680	89	13	,	,	PUNCT
ajis02-1680	89	14	the	the	DET
ajis02-1680	89	15	economic	economic	ADJ
ajis02-1680	89	16	rationalistic	rationalistic	ADJ
ajis02-1680	89	17	approach	approach	NOUN
ajis02-1680	89	18	and	and	CCONJ
ajis02-1680	89	19	the	the	DET
ajis02-1680	89	20	institutionalism	institutionalism	NOUN
ajis02-1680	89	21	approach	approach	NOUN
ajis02-1680	89	22	display	display	NOUN
ajis02-1680	89	23	similarities	similarity	NOUN
ajis02-1680	89	24	to	to	ADP
ajis02-1680	89	25	the	the	DET
ajis02-1680	89	26	two	two	NUM
ajis02-1680	89	27	economics	economic	NOUN
ajis02-1680	89	28	-	-	PUNCT
ajis02-1680	89	29	based	base	VERB
ajis02-1680	89	30	rationalities	rationality	NOUN
ajis02-1680	89	31	.	.	PUNCT
ajis02-1680	90	1	the	the	DET
ajis02-1680	90	2	economic	economic	ADJ
ajis02-1680	90	3	rationalistic	rationalistic	ADJ
ajis02-1680	90	4	and	and	CCONJ
ajis02-1680	90	5	constructivist	constructivist	ADJ
ajis02-1680	90	6	rationality	rationality	NOUN
ajis02-1680	90	7	approaches	approach	NOUN
ajis02-1680	90	8	have	have	VERB
ajis02-1680	90	9	their	their	PRON
ajis02-1680	90	10	roots	root	NOUN
ajis02-1680	90	11	in	in	ADP
ajis02-1680	90	12	rational	rational	ADJ
ajis02-1680	90	13	actions	action	NOUN
ajis02-1680	90	14	and	and	CCONJ
ajis02-1680	90	15	economic	economic	ADJ
ajis02-1680	90	16	considerations	consideration	NOUN
ajis02-1680	90	17	,	,	PUNCT
ajis02-1680	90	18	while	while	SCONJ
ajis02-1680	90	19	the	the	DET
ajis02-1680	90	20	institutionalism	institutionalism	NOUN
ajis02-1680	90	21	approach	approach	NOUN
ajis02-1680	90	22	and	and	CCONJ
ajis02-1680	90	23	ecological	ecological	ADJ
ajis02-1680	90	24	rationality	rationality	NOUN
ajis02-1680	90	25	have	have	VERB
ajis02-1680	90	26	the	the	DET
ajis02-1680	90	27	similar	similar	ADJ
ajis02-1680	90	28	core	core	NOUN
ajis02-1680	90	29	ideas	idea	NOUN
ajis02-1680	90	30	,	,	PUNCT
ajis02-1680	90	31	namely	namely	ADV
ajis02-1680	90	32	,	,	PUNCT
ajis02-1680	90	33	institutional	institutional	ADJ
ajis02-1680	90	34	influences	influence	NOUN
ajis02-1680	90	35	and	and	CCONJ
ajis02-1680	90	36	adaptiveness	adaptiveness	NOUN
ajis02-1680	90	37	relative	relative	ADJ
ajis02-1680	90	38	to	to	ADP
ajis02-1680	90	39	the	the	DET
ajis02-1680	90	40	surrounding	surround	VERB
ajis02-1680	90	41	environment	environment	NOUN
ajis02-1680	90	42	.	.	PUNCT
ajis02-1680	91	1	figure	figure	VERB
ajis02-1680	91	2	1	1	NUM
ajis02-1680	91	3	presents	present	VERB
ajis02-1680	91	4	the	the	DET
ajis02-1680	91	5	schema	schema	NOUN
ajis02-1680	91	6	of	of	ADP
ajis02-1680	91	7	the	the	DET
ajis02-1680	91	8	two	two	NUM
ajis02-1680	91	9	dominant	dominant	ADJ
ajis02-1680	91	10	paradigms	paradigm	NOUN
ajis02-1680	91	11	in	in	ADP
ajis02-1680	91	12	is	be	AUX
ajis02-1680	91	13	adoption	adoption	NOUN
ajis02-1680	91	14	decisions	decision	NOUN
ajis02-1680	91	15	and	and	CCONJ
ajis02-1680	91	16	illustrates	illustrate	VERB
ajis02-1680	91	17	their	their	PRON
ajis02-1680	91	18	alignment	alignment	NOUN
ajis02-1680	91	19	with	with	ADP
ajis02-1680	91	20	constructivist	constructivist	ADJ
ajis02-1680	91	21	and	and	CCONJ
ajis02-1680	91	22	ecological	ecological	ADJ
ajis02-1680	91	23	rationalities	rationality	NOUN
ajis02-1680	91	24	.	.	PUNCT
ajis02-1680	92	1	figure	figure	NOUN
ajis02-1680	92	2	1	1	NUM
ajis02-1680	92	3	.	.	PUNCT
ajis02-1680	93	1	two	two	NUM
ajis02-1680	93	2	dominant	dominant	ADJ
ajis02-1680	93	3	paradigms	paradigm	NOUN
ajis02-1680	93	4	in	in	ADP
ajis02-1680	93	5	is	be	AUX
ajis02-1680	93	6	adoption	adoption	NOUN
ajis02-1680	93	7	both	both	DET
ajis02-1680	93	8	institutional	institutional	ADJ
ajis02-1680	93	9	logics	logic	NOUN
ajis02-1680	93	10	and	and	CCONJ
ajis02-1680	93	11	ecological	ecological	ADJ
ajis02-1680	93	12	rationality	rationality	NOUN
ajis02-1680	93	13	ostensibly	ostensibly	ADV
ajis02-1680	93	14	have	have	VERB
ajis02-1680	93	15	similar	similar	ADJ
ajis02-1680	93	16	underlying	underlying	ADJ
ajis02-1680	93	17	assumptions	assumption	NOUN
ajis02-1680	93	18	,	,	PUNCT
ajis02-1680	93	19	whereby	whereby	SCONJ
ajis02-1680	93	20	collective	collective	ADJ
ajis02-1680	93	21	individuals	individual	NOUN
ajis02-1680	93	22	’	'	PUNCT
ajis02-1680	93	23	actions	action	NOUN
ajis02-1680	93	24	shape	shape	VERB
ajis02-1680	93	25	institutions	institution	NOUN
ajis02-1680	93	26	and	and	CCONJ
ajis02-1680	93	27	vice	vice	NOUN
ajis02-1680	93	28	versa	versa	ADV
ajis02-1680	93	29	.	.	PUNCT
ajis02-1680	94	1	overall	overall	ADV
ajis02-1680	94	2	,	,	PUNCT
ajis02-1680	94	3	institutions	institution	NOUN
ajis02-1680	94	4	are	be	AUX
ajis02-1680	94	5	subject	subject	ADJ
ajis02-1680	94	6	to	to	ADP
ajis02-1680	94	7	institutional	institutional	ADJ
ajis02-1680	94	8	and	and	CCONJ
ajis02-1680	94	9	environmental	environmental	ADJ
ajis02-1680	94	10	forces	force	NOUN
ajis02-1680	94	11	(	(	PUNCT
ajis02-1680	94	12	nickerson	nickerson	PROPN
ajis02-1680	94	13	&	&	CCONJ
ajis02-1680	94	14	muehlen	muehlen	PROPN
ajis02-1680	94	15	,	,	PUNCT
ajis02-1680	94	16	2006	2006	NUM
ajis02-1680	94	17	;	;	PUNCT
ajis02-1680	94	18	smith	smith	PROPN
ajis02-1680	94	19	,	,	PUNCT
ajis02-1680	94	20	2008	2008	NUM
ajis02-1680	94	21	;	;	PUNCT
ajis02-1680	94	22	thornton	thornton	PROPN
ajis02-1680	94	23	et	et	PROPN
ajis02-1680	94	24	al	al	PROPN
ajis02-1680	94	25	.	.	PROPN
ajis02-1680	94	26	2012	2012	NUM
ajis02-1680	94	27	)	)	PUNCT
ajis02-1680	94	28	.	.	PUNCT
ajis02-1680	95	1	smith	smith	PROPN
ajis02-1680	95	2	notes	note	VERB
ajis02-1680	95	3	that	that	SCONJ
ajis02-1680	95	4	his	his	PRON
ajis02-1680	95	5	idea	idea	NOUN
ajis02-1680	95	6	of	of	ADP
ajis02-1680	95	7	ecological	ecological	ADJ
ajis02-1680	95	8	rationality	rationality	NOUN
ajis02-1680	95	9	is	be	AUX
ajis02-1680	95	10	concerned	concern	VERB
ajis02-1680	95	11	with	with	ADP
ajis02-1680	95	12	institutional	institutional	ADJ
ajis02-1680	95	13	adaptations	adaptation	NOUN
ajis02-1680	95	14	with	with	ADP
ajis02-1680	95	15	their	their	PRON
ajis02-1680	95	16	surrounding	surround	VERB
ajis02-1680	95	17	environment	environment	NOUN
ajis02-1680	95	18	such	such	ADJ
ajis02-1680	95	19	as	as	ADP
ajis02-1680	95	20	markets	market	NOUN
ajis02-1680	95	21	,	,	PUNCT
ajis02-1680	95	22	management	management	NOUN
ajis02-1680	95	23	,	,	PUNCT
ajis02-1680	95	24	social	social	ADJ
ajis02-1680	95	25	,	,	PUNCT
ajis02-1680	95	26	and	and	CCONJ
ajis02-1680	95	27	other	other	ADJ
ajis02-1680	95	28	informal	informal	ADJ
ajis02-1680	95	29	and	and	CCONJ
ajis02-1680	95	30	formal	formal	ADJ
ajis02-1680	95	31	systems	system	NOUN
ajis02-1680	95	32	.	.	PUNCT
ajis02-1680	96	1	while	while	SCONJ
ajis02-1680	96	2	institutional	institutional	ADJ
ajis02-1680	96	3	influence	influence	NOUN
ajis02-1680	96	4	occurs	occur	VERB
ajis02-1680	96	5	via	via	ADP
ajis02-1680	96	6	institutions	institution	NOUN
ajis02-1680	96	7	following	follow	VERB
ajis02-1680	96	8	institutionalization	institutionalization	NOUN
ajis02-1680	96	9	processes	process	NOUN
ajis02-1680	96	10	(	(	PUNCT
ajis02-1680	96	11	e.g.	e.g.	ADV
ajis02-1680	96	12	,	,	PUNCT
ajis02-1680	96	13	regulatory	regulatory	ADJ
ajis02-1680	96	14	policies	policy	NOUN
ajis02-1680	96	15	,	,	PUNCT
ajis02-1680	96	16	social	social	ADJ
ajis02-1680	96	17	structures	structure	NOUN
ajis02-1680	96	18	,	,	PUNCT
ajis02-1680	96	19	technologies	technology	NOUN
ajis02-1680	96	20	(	(	PUNCT
ajis02-1680	96	21	mignerat	mignerat	NOUN
ajis02-1680	96	22	&	&	CCONJ
ajis02-1680	96	23	rivard	rivard	NOUN
ajis02-1680	96	24	,	,	PUNCT
ajis02-1680	96	25	2009	2009	NUM
ajis02-1680	96	26	)	)	PUNCT
ajis02-1680	96	27	,	,	PUNCT
ajis02-1680	96	28	ecological	ecological	ADJ
ajis02-1680	96	29	rationality	rationality	NOUN
ajis02-1680	96	30	appears	appear	VERB
ajis02-1680	96	31	to	to	PART
ajis02-1680	96	32	consider	consider	VERB
ajis02-1680	96	33	both	both	CCONJ
ajis02-1680	96	34	institutional	institutional	ADJ
ajis02-1680	96	35	and	and	CCONJ
ajis02-1680	96	36	non	non	ADJ
ajis02-1680	96	37	-	-	ADJ
ajis02-1680	96	38	institutional	institutional	ADJ
ajis02-1680	96	39	influences	influence	NOUN
ajis02-1680	96	40	.	.	PUNCT
ajis02-1680	97	1	to	to	PART
ajis02-1680	97	2	make	make	VERB
ajis02-1680	97	3	our	our	PRON
ajis02-1680	97	4	conceptualization	conceptualization	NOUN
ajis02-1680	97	5	of	of	ADP
ajis02-1680	97	6	rationalities	rationality	NOUN
ajis02-1680	97	7	comparable	comparable	ADJ
ajis02-1680	97	8	,	,	PUNCT
ajis02-1680	97	9	we	we	PRON
ajis02-1680	97	10	use	use	VERB
ajis02-1680	97	11	the	the	DET
ajis02-1680	97	12	term	term	NOUN
ajis02-1680	97	13	ecological	ecological	ADJ
ajis02-1680	97	14	and	and	CCONJ
ajis02-1680	97	15	constructivist	constructivist	ADJ
ajis02-1680	97	16	rationality	rationality	NOUN
ajis02-1680	97	17	to	to	PART
ajis02-1680	97	18	guide	guide	VERB
ajis02-1680	97	19	our	our	PRON
ajis02-1680	97	20	study	study	NOUN
ajis02-1680	97	21	.	.	PUNCT
ajis02-1680	98	1	both	both	DET
ajis02-1680	98	2	rationalities	rationality	NOUN
ajis02-1680	98	3	align	align	VERB
ajis02-1680	98	4	with	with	ADP
ajis02-1680	98	5	the	the	DET
ajis02-1680	98	6	two	two	NUM
ajis02-1680	98	7	dominant	dominant	ADJ
ajis02-1680	98	8	paradigms	paradigm	NOUN
ajis02-1680	98	9	in	in	ADP
ajis02-1680	98	10	is	be	AUX
ajis02-1680	98	11	adoption	adoption	NOUN
ajis02-1680	98	12	.	.	PUNCT
ajis02-1680	99	1	we	we	PRON
ajis02-1680	99	2	submit	submit	VERB
ajis02-1680	99	3	that	that	SCONJ
ajis02-1680	99	4	the	the	DET
ajis02-1680	99	5	use	use	NOUN
ajis02-1680	99	6	of	of	ADP
ajis02-1680	99	7	two	two	NUM
ajis02-1680	99	8	economics	economic	NOUN
ajis02-1680	99	9	-	-	PUNCT
ajis02-1680	99	10	based	base	VERB
ajis02-1680	99	11	rationalities	rationality	NOUN
ajis02-1680	99	12	better	well	ADV
ajis02-1680	99	13	articulates	articulate	VERB
ajis02-1680	99	14	is	be	AUX
ajis02-1680	99	15	adoption	adoption	NOUN
ajis02-1680	99	16	than	than	SCONJ
ajis02-1680	99	17	the	the	DET
ajis02-1680	99	18	use	use	NOUN
ajis02-1680	99	19	of	of	ADP
ajis02-1680	99	20	the	the	DET
ajis02-1680	99	21	current	current	ADJ
ajis02-1680	99	22	dominant	dominant	NOUN
ajis02-1680	99	23	is	be	AUX
ajis02-1680	99	24	adoption	adoption	NOUN
ajis02-1680	99	25	paradigms	paradigm	NOUN
ajis02-1680	99	26	.	.	PUNCT
ajis02-1680	100	1	by	by	ADP
ajis02-1680	100	2	is	be	AUX
ajis02-1680	100	3	adoption	adoption	NOUN
ajis02-1680	100	4	decisions	decision	NOUN
ajis02-1680	100	5	institutionalism	institutionalism	NOUN
ajis02-1680	100	6	approach	approach	NOUN
ajis02-1680	100	7	(	(	PUNCT
ajis02-1680	100	8	institutional	institutional	ADJ
ajis02-1680	100	9	logics	logic	NOUN
ajis02-1680	100	10	)	)	PUNCT
ajis02-1680	100	11	-social	-social	ADJ
ajis02-1680	100	12	actions	action	NOUN
ajis02-1680	100	13	-institutional	-institutional	ADJ
ajis02-1680	100	14	influence	influence	NOUN
ajis02-1680	100	15	-adaptive	-adaptive	ADJ
ajis02-1680	100	16	economic	economic	ADJ
ajis02-1680	100	17	-	-	PUNCT
ajis02-1680	100	18	rationalistic	rationalistic	ADJ
ajis02-1680	100	19	-organizational	-organizational	ADJ
ajis02-1680	100	20	resources	resource	NOUN
ajis02-1680	100	21	-organizational	-organizational	ADJ
ajis02-1680	100	22	expectancy	expectancy	NOUN
ajis02-1680	100	23	-rational	-rational	ADJ
ajis02-1680	100	24	actions	action	NOUN
ajis02-1680	100	25	-economic	-economic	ADJ
ajis02-1680	100	26	considerations	consideration	NOUN
ajis02-1680	100	27	two	two	NUM
ajis02-1680	100	28	dominant	dominant	ADJ
ajis02-1680	100	29	paradigms	paradigms	ADJ
ajis02-1680	100	30	rationalities	rationality	NOUN
ajis02-1680	100	31	in	in	ADP
ajis02-1680	100	32	economics	economic	NOUN
ajis02-1680	100	33	constructivist	constructivist	NOUN
ajis02-1680	100	34	rationality	rationality	NOUN
ajis02-1680	100	35	-rational	-rational	ADJ
ajis02-1680	100	36	actions	action	NOUN
ajis02-1680	100	37	-costs	-cost	NOUN
ajis02-1680	100	38	and	and	CCONJ
ajis02-1680	100	39	benefits	benefit	VERB
ajis02-1680	100	40	analysis	analysis	NOUN
ajis02-1680	100	41	-deliberative	-deliberative	ADJ
ajis02-1680	100	42	ecological	ecological	ADJ
ajis02-1680	100	43	rationality	rationality	NOUN
ajis02-1680	100	44	-institutional	-institutional	ADJ
ajis02-1680	100	45	influence	influence	NOUN
ajis02-1680	100	46	-non	-non	X
ajis02-1680	100	47	-	-	ADJ
ajis02-1680	100	48	institutional	institutional	ADJ
ajis02-1680	100	49	influence	influence	NOUN
ajis02-1680	100	50	-organizational	-organizational	ADJ
ajis02-1680	100	51	ecology	ecology	NOUN
ajis02-1680	100	52	-adaptive	-adaptive	ADJ
ajis02-1680	100	53	australasian	australasian	ADJ
ajis02-1680	100	54	journal	journal	NOUN
ajis02-1680	100	55	of	of	ADP
ajis02-1680	100	56	information	information	NOUN
ajis02-1680	100	57	systems	systems	PROPN
ajis02-1680	100	58	perdana	perdana	PROPN
ajis02-1680	100	59	,	,	PUNCT
ajis02-1680	100	60	robb	robb	NOUN
ajis02-1680	100	61	,	,	PUNCT
ajis02-1680	100	62	rohde	rohde	PROPN
ajis02-1680	100	63	&	&	CCONJ
ajis02-1680	100	64	birt	birt	PROPN
ajis02-1680	100	65	2018	2018	NUM
ajis02-1680	100	66	,	,	PUNCT
ajis02-1680	100	67	vol	vol	NOUN
ajis02-1680	100	68	22	22	NUM
ajis02-1680	100	69	,	,	PUNCT
ajis02-1680	100	70	research	research	NOUN
ajis02-1680	100	71	article	article	NOUN
ajis02-1680	100	72	sbr	sbr	NOUN
ajis02-1680	100	73	adoption	adoption	NOUN
ajis02-1680	100	74	in	in	ADP
ajis02-1680	100	75	australia	australia	PROPN
ajis02-1680	100	76	6	6	NUM
ajis02-1680	100	77	considering	consider	VERB
ajis02-1680	100	78	both	both	CCONJ
ajis02-1680	100	79	constructivist	constructivist	ADJ
ajis02-1680	100	80	and	and	CCONJ
ajis02-1680	100	81	ecological	ecological	ADJ
ajis02-1680	100	82	rationalities	rationality	NOUN
ajis02-1680	100	83	,	,	PUNCT
ajis02-1680	100	84	we	we	PRON
ajis02-1680	100	85	hope	hope	VERB
ajis02-1680	100	86	to	to	PART
ajis02-1680	100	87	add	add	VERB
ajis02-1680	100	88	an	an	DET
ajis02-1680	100	89	environmental	environmental	ADJ
ajis02-1680	100	90	context	context	NOUN
ajis02-1680	100	91	to	to	ADP
ajis02-1680	100	92	our	our	PRON
ajis02-1680	100	93	investigation	investigation	NOUN
ajis02-1680	100	94	and	and	CCONJ
ajis02-1680	100	95	uncover	uncover	VERB
ajis02-1680	100	96	factors	factor	NOUN
ajis02-1680	100	97	that	that	PRON
ajis02-1680	100	98	facilitate	facilitate	VERB
ajis02-1680	100	99	or	or	CCONJ
ajis02-1680	100	100	hinder	hinder	VERB
ajis02-1680	100	101	actual	actual	ADJ
ajis02-1680	100	102	implementation	implementation	NOUN
ajis02-1680	100	103	of	of	ADP
ajis02-1680	100	104	sbr	sbr	NOUN
ajis02-1680	100	105	in	in	ADP
ajis02-1680	100	106	businesses	business	NOUN
ajis02-1680	100	107	.	.	PUNCT
ajis02-1680	101	1	2.4	2.4	NUM
ajis02-1680	101	2	constructivist	constructivist	ADJ
ajis02-1680	101	3	rationality	rationality	NOUN
ajis02-1680	101	4	,	,	PUNCT
ajis02-1680	101	5	ecological	ecological	ADJ
ajis02-1680	101	6	rationality	rationality	NOUN
ajis02-1680	101	7	,	,	PUNCT
ajis02-1680	101	8	organizational	organizational	ADJ
ajis02-1680	101	9	affordance	affordance	NOUN
ajis02-1680	101	10	,	,	PUNCT
ajis02-1680	101	11	and	and	CCONJ
ajis02-1680	101	12	organizational	organizational	ADJ
ajis02-1680	101	13	use	use	NOUN
ajis02-1680	101	14	of	of	ADP
ajis02-1680	101	15	is	be	AUX
ajis02-1680	101	16	relevant	relevant	ADJ
ajis02-1680	101	17	to	to	PART
ajis02-1680	101	18	is	be	AUX
ajis02-1680	101	19	adoption	adoption	NOUN
ajis02-1680	101	20	,	,	PUNCT
ajis02-1680	101	21	constructivist	constructivist	ADJ
ajis02-1680	101	22	rationality	rationality	NOUN
ajis02-1680	101	23	can	can	AUX
ajis02-1680	101	24	be	be	AUX
ajis02-1680	101	25	defined	define	VERB
ajis02-1680	101	26	as	as	ADP
ajis02-1680	101	27	the	the	DET
ajis02-1680	101	28	deliberate	deliberate	ADJ
ajis02-1680	101	29	use	use	NOUN
ajis02-1680	101	30	of	of	ADP
ajis02-1680	101	31	reason	reason	NOUN
ajis02-1680	101	32	to	to	PART
ajis02-1680	101	33	analyse	analyse	VERB
ajis02-1680	101	34	is	be	AUX
ajis02-1680	101	35	adoption	adoption	NOUN
ajis02-1680	101	36	and	and	CCONJ
ajis02-1680	101	37	use	use	NOUN
ajis02-1680	101	38	based	base	VERB
ajis02-1680	101	39	on	on	ADP
ajis02-1680	101	40	the	the	DET
ajis02-1680	101	41	expectancy	expectancy	NOUN
ajis02-1680	101	42	alternatives	alternative	NOUN
ajis02-1680	101	43	(	(	PUNCT
ajis02-1680	101	44	smith	smith	PROPN
ajis02-1680	101	45	,	,	PUNCT
ajis02-1680	101	46	2008	2008	NUM
ajis02-1680	101	47	)	)	PUNCT
ajis02-1680	101	48	.	.	PUNCT
ajis02-1680	102	1	following	follow	VERB
ajis02-1680	102	2	this	this	DET
ajis02-1680	102	3	definition	definition	NOUN
ajis02-1680	102	4	,	,	PUNCT
ajis02-1680	102	5	we	we	PRON
ajis02-1680	102	6	argue	argue	VERB
ajis02-1680	102	7	that	that	SCONJ
ajis02-1680	102	8	when	when	SCONJ
ajis02-1680	102	9	making	make	VERB
ajis02-1680	102	10	is	be	AUX
ajis02-1680	102	11	adoption	adoption	NOUN
ajis02-1680	102	12	decisions	decision	NOUN
ajis02-1680	102	13	,	,	PUNCT
ajis02-1680	102	14	individuals	individual	NOUN
ajis02-1680	102	15	will	will	AUX
ajis02-1680	102	16	evaluate	evaluate	VERB
ajis02-1680	102	17	the	the	DET
ajis02-1680	102	18	costs	cost	NOUN
ajis02-1680	102	19	and	and	CCONJ
ajis02-1680	102	20	benefits	benefit	NOUN
ajis02-1680	102	21	of	of	ADP
ajis02-1680	102	22	the	the	DET
ajis02-1680	102	23	technology	technology	NOUN
ajis02-1680	102	24	,	,	PUNCT
ajis02-1680	102	25	as	as	ADV
ajis02-1680	102	26	well	well	ADV
ajis02-1680	102	27	as	as	ADP
ajis02-1680	102	28	whether	whether	SCONJ
ajis02-1680	102	29	their	their	PRON
ajis02-1680	102	30	organizations	organization	NOUN
ajis02-1680	102	31	are	be	AUX
ajis02-1680	102	32	willing	willing	ADJ
ajis02-1680	102	33	to	to	PART
ajis02-1680	102	34	spend	spend	VERB
ajis02-1680	102	35	resources	resource	NOUN
ajis02-1680	102	36	on	on	ADP
ajis02-1680	102	37	the	the	DET
ajis02-1680	102	38	adoption	adoption	NOUN
ajis02-1680	102	39	process	process	NOUN
ajis02-1680	102	40	.	.	PUNCT
ajis02-1680	103	1	in	in	ADP
ajis02-1680	103	2	is	be	AUX
ajis02-1680	103	3	literature	literature	NOUN
ajis02-1680	103	4	,	,	PUNCT
ajis02-1680	103	5	the	the	DET
ajis02-1680	103	6	aforementioned	aforementioned	ADJ
ajis02-1680	103	7	statement	statement	NOUN
ajis02-1680	103	8	corresponds	correspond	VERB
ajis02-1680	103	9	with	with	ADP
ajis02-1680	103	10	performance	performance	NOUN
ajis02-1680	103	11	and	and	CCONJ
ajis02-1680	103	12	effort	effort	NOUN
ajis02-1680	103	13	expectancy	expectancy	NOUN
ajis02-1680	103	14	(	(	PUNCT
ajis02-1680	103	15	venkatesh	venkatesh	PROPN
ajis02-1680	103	16	et	et	PROPN
ajis02-1680	103	17	al	al	PROPN
ajis02-1680	103	18	.	.	PROPN
ajis02-1680	103	19	2003	2003	NUM
ajis02-1680	103	20	)	)	PUNCT
ajis02-1680	103	21	.	.	PUNCT
ajis02-1680	104	1	while	while	SCONJ
ajis02-1680	104	2	the	the	DET
ajis02-1680	104	3	two	two	NUM
ajis02-1680	104	4	constructs	construct	NOUN
ajis02-1680	104	5	were	be	AUX
ajis02-1680	104	6	originally	originally	ADV
ajis02-1680	104	7	used	use	VERB
ajis02-1680	104	8	at	at	ADP
ajis02-1680	104	9	the	the	DET
ajis02-1680	104	10	individual	individual	ADJ
ajis02-1680	104	11	level	level	NOUN
ajis02-1680	104	12	,	,	PUNCT
ajis02-1680	104	13	at	at	ADP
ajis02-1680	104	14	the	the	DET
ajis02-1680	104	15	organizational	organizational	ADJ
ajis02-1680	104	16	level	level	NOUN
ajis02-1680	104	17	,	,	PUNCT
ajis02-1680	104	18	performance	performance	NOUN
ajis02-1680	104	19	and	and	CCONJ
ajis02-1680	104	20	effort	effort	NOUN
ajis02-1680	104	21	expectancy	expectancy	NOUN
ajis02-1680	104	22	are	be	AUX
ajis02-1680	104	23	relevant	relevant	ADJ
ajis02-1680	104	24	in	in	ADP
ajis02-1680	104	25	relation	relation	NOUN
ajis02-1680	104	26	to	to	ADP
ajis02-1680	104	27	the	the	DET
ajis02-1680	104	28	expectations	expectation	NOUN
ajis02-1680	104	29	of	of	ADP
ajis02-1680	104	30	groups	group	NOUN
ajis02-1680	104	31	of	of	ADP
ajis02-1680	104	32	people	people	NOUN
ajis02-1680	104	33	interacting	interact	VERB
ajis02-1680	104	34	with	with	ADP
ajis02-1680	104	35	each	each	DET
ajis02-1680	104	36	other	other	ADJ
ajis02-1680	104	37	.	.	PUNCT
ajis02-1680	105	1	in	in	ADP
ajis02-1680	105	2	this	this	DET
ajis02-1680	105	3	study	study	NOUN
ajis02-1680	105	4	we	we	PRON
ajis02-1680	105	5	defined	define	VERB
ajis02-1680	105	6	performance	performance	NOUN
ajis02-1680	105	7	expectancy	expectancy	NOUN
ajis02-1680	105	8	as	as	ADP
ajis02-1680	105	9	the	the	DET
ajis02-1680	105	10	organizational	organizational	ADJ
ajis02-1680	105	11	consideration	consideration	NOUN
ajis02-1680	105	12	given	give	VERB
ajis02-1680	105	13	to	to	ADP
ajis02-1680	105	14	whether	whether	SCONJ
ajis02-1680	105	15	or	or	CCONJ
ajis02-1680	105	16	not	not	PART
ajis02-1680	105	17	is	be	AUX
ajis02-1680	105	18	will	will	AUX
ajis02-1680	105	19	enable	enable	VERB
ajis02-1680	105	20	and	and	CCONJ
ajis02-1680	105	21	afford	afford	VERB
ajis02-1680	105	22	organizations	organization	NOUN
ajis02-1680	105	23	to	to	PART
ajis02-1680	105	24	pursue	pursue	VERB
ajis02-1680	105	25	their	their	PRON
ajis02-1680	105	26	goals	goal	NOUN
ajis02-1680	105	27	and	and	CCONJ
ajis02-1680	105	28	obtain	obtain	VERB
ajis02-1680	105	29	benefits	benefit	NOUN
ajis02-1680	105	30	(	(	PUNCT
ajis02-1680	105	31	e.g.	e.g.	ADV
ajis02-1680	105	32	,	,	PUNCT
ajis02-1680	105	33	economic	economic	ADJ
ajis02-1680	105	34	or	or	CCONJ
ajis02-1680	105	35	financial	financial	ADJ
ajis02-1680	105	36	)	)	PUNCT
ajis02-1680	105	37	from	from	ADP
ajis02-1680	105	38	is	be	AUX
ajis02-1680	105	39	use	use	NOUN
ajis02-1680	105	40	.	.	PUNCT
ajis02-1680	106	1	we	we	PRON
ajis02-1680	106	2	define	define	VERB
ajis02-1680	106	3	effort	effort	NOUN
ajis02-1680	106	4	expectancy	expectancy	NOUN
ajis02-1680	106	5	as	as	ADP
ajis02-1680	106	6	the	the	DET
ajis02-1680	106	7	degree	degree	NOUN
ajis02-1680	106	8	to	to	PART
ajis02-1680	106	9	which	which	PRON
ajis02-1680	106	10	organizations	organization	NOUN
ajis02-1680	106	11	are	be	AUX
ajis02-1680	106	12	ready	ready	ADJ
ajis02-1680	106	13	to	to	PART
ajis02-1680	106	14	use	use	VERB
ajis02-1680	106	15	is	be	AUX
ajis02-1680	106	16	in	in	ADP
ajis02-1680	106	17	light	light	NOUN
ajis02-1680	106	18	of	of	ADP
ajis02-1680	106	19	their	their	PRON
ajis02-1680	106	20	resources	resource	NOUN
ajis02-1680	106	21	.	.	PUNCT
ajis02-1680	107	1	aside	aside	ADV
ajis02-1680	107	2	from	from	ADP
ajis02-1680	107	3	considering	consider	VERB
ajis02-1680	107	4	the	the	DET
ajis02-1680	107	5	costs	cost	NOUN
ajis02-1680	107	6	and	and	CCONJ
ajis02-1680	107	7	benefits	benefit	NOUN
ajis02-1680	107	8	of	of	ADP
ajis02-1680	107	9	adopting	adopt	VERB
ajis02-1680	107	10	new	new	ADJ
ajis02-1680	107	11	technology	technology	NOUN
ajis02-1680	107	12	,	,	PUNCT
ajis02-1680	107	13	organizations	organization	NOUN
ajis02-1680	107	14	are	be	AUX
ajis02-1680	107	15	interested	interested	ADJ
ajis02-1680	107	16	in	in	ADP
ajis02-1680	107	17	what	what	PRON
ajis02-1680	107	18	they	they	PRON
ajis02-1680	107	19	can	can	AUX
ajis02-1680	107	20	do	do	AUX
ajis02-1680	107	21	with	with	ADP
ajis02-1680	107	22	technology	technology	NOUN
ajis02-1680	107	23	and	and	CCONJ
ajis02-1680	107	24	how	how	SCONJ
ajis02-1680	107	25	such	such	ADJ
ajis02-1680	107	26	technology	technology	NOUN
ajis02-1680	107	27	can	can	AUX
ajis02-1680	107	28	transform	transform	VERB
ajis02-1680	107	29	their	their	PRON
ajis02-1680	107	30	business	business	NOUN
ajis02-1680	107	31	(	(	PUNCT
ajis02-1680	107	32	markus	markus	PROPN
ajis02-1680	107	33	&	&	CCONJ
ajis02-1680	107	34	silver	silver	NOUN
ajis02-1680	107	35	,	,	PUNCT
ajis02-1680	107	36	2008	2008	NUM
ajis02-1680	107	37	)	)	PUNCT
ajis02-1680	107	38	.	.	PUNCT
ajis02-1680	108	1	this	this	DET
ajis02-1680	108	2	consideration	consideration	NOUN
ajis02-1680	108	3	depends	depend	VERB
ajis02-1680	108	4	on	on	ADP
ajis02-1680	108	5	the	the	DET
ajis02-1680	108	6	features	feature	NOUN
ajis02-1680	108	7	(	(	PUNCT
ajis02-1680	108	8	i.e.	i.e.	X
ajis02-1680	108	9	,	,	PUNCT
ajis02-1680	108	10	functionality	functionality	NOUN
ajis02-1680	108	11	,	,	PUNCT
ajis02-1680	108	12	ability	ability	NOUN
ajis02-1680	108	13	,	,	PUNCT
ajis02-1680	108	14	and	and	CCONJ
ajis02-1680	108	15	quality	quality	NOUN
ajis02-1680	108	16	)	)	PUNCT
ajis02-1680	108	17	that	that	SCONJ
ajis02-1680	108	18	the	the	DET
ajis02-1680	108	19	technology	technology	NOUN
ajis02-1680	108	20	can	can	AUX
ajis02-1680	108	21	offer	offer	VERB
ajis02-1680	108	22	to	to	ADP
ajis02-1680	108	23	organizations	organization	NOUN
ajis02-1680	108	24	.	.	PUNCT
ajis02-1680	109	1	in	in	ADP
ajis02-1680	109	2	this	this	DET
ajis02-1680	109	3	case	case	NOUN
ajis02-1680	109	4	,	,	PUNCT
ajis02-1680	109	5	the	the	DET
ajis02-1680	109	6	scope	scope	NOUN
ajis02-1680	109	7	of	of	ADP
ajis02-1680	109	8	technology	technology	NOUN
ajis02-1680	109	9	characteristics	characteristic	NOUN
ajis02-1680	109	10	can	can	AUX
ajis02-1680	109	11	include	include	VERB
ajis02-1680	109	12	single	single	ADJ
ajis02-1680	109	13	systems	system	NOUN
ajis02-1680	109	14	and/or	and/or	CCONJ
ajis02-1680	109	15	multiple	multiple	ADJ
ajis02-1680	109	16	systems	system	NOUN
ajis02-1680	109	17	.	.	PUNCT
ajis02-1680	110	1	we	we	PRON
ajis02-1680	110	2	argue	argue	VERB
ajis02-1680	110	3	that	that	SCONJ
ajis02-1680	110	4	technological	technological	ADJ
ajis02-1680	110	5	characteristics	characteristic	NOUN
ajis02-1680	110	6	,	,	PUNCT
ajis02-1680	110	7	therefore	therefore	ADV
ajis02-1680	110	8	,	,	PUNCT
ajis02-1680	110	9	contribute	contribute	VERB
ajis02-1680	110	10	to	to	ADP
ajis02-1680	110	11	is	be	AUX
ajis02-1680	110	12	adoption	adoption	NOUN
ajis02-1680	110	13	decisions	decision	NOUN
ajis02-1680	110	14	and	and	CCONJ
ajis02-1680	110	15	how	how	SCONJ
ajis02-1680	110	16	such	such	ADJ
ajis02-1680	110	17	technology	technology	NOUN
ajis02-1680	110	18	is	be	AUX
ajis02-1680	110	19	implemented	implement	VERB
ajis02-1680	110	20	in	in	ADP
ajis02-1680	110	21	organization	organization	NOUN
ajis02-1680	110	22	.	.	PUNCT
ajis02-1680	111	1	to	to	PART
ajis02-1680	111	2	compliment	compliment	VERB
ajis02-1680	111	3	the	the	DET
ajis02-1680	111	4	use	use	NOUN
ajis02-1680	111	5	of	of	ADP
ajis02-1680	111	6	constructivist	constructivist	ADJ
ajis02-1680	111	7	rationality	rationality	NOUN
ajis02-1680	111	8	,	,	PUNCT
ajis02-1680	111	9	organizations	organization	NOUN
ajis02-1680	111	10	may	may	AUX
ajis02-1680	111	11	also	also	ADV
ajis02-1680	111	12	use	use	VERB
ajis02-1680	111	13	ecological	ecological	ADJ
ajis02-1680	111	14	rationality	rationality	NOUN
ajis02-1680	111	15	to	to	PART
ajis02-1680	111	16	adapt	adapt	VERB
ajis02-1680	111	17	to	to	ADP
ajis02-1680	111	18	their	their	PRON
ajis02-1680	111	19	immediate	immediate	ADJ
ajis02-1680	111	20	environment	environment	NOUN
ajis02-1680	111	21	such	such	ADJ
ajis02-1680	111	22	as	as	ADP
ajis02-1680	111	23	supporting	support	VERB
ajis02-1680	111	24	conditions	condition	NOUN
ajis02-1680	111	25	,	,	PUNCT
ajis02-1680	111	26	institutional	institutional	ADJ
ajis02-1680	111	27	influence	influence	NOUN
ajis02-1680	111	28	,	,	PUNCT
ajis02-1680	111	29	and	and	CCONJ
ajis02-1680	111	30	organizational	organizational	ADJ
ajis02-1680	111	31	context	context	NOUN
ajis02-1680	111	32	.	.	PUNCT
ajis02-1680	112	1	ecological	ecological	ADJ
ajis02-1680	112	2	rationality	rationality	NOUN
ajis02-1680	112	3	has	have	VERB
ajis02-1680	112	4	its	its	PRON
ajis02-1680	112	5	roots	root	NOUN
ajis02-1680	112	6	in	in	ADP
ajis02-1680	112	7	ecological	ecological	ADJ
ajis02-1680	112	8	psychology	psychology	NOUN
ajis02-1680	112	9	suggesting	suggest	VERB
ajis02-1680	112	10	that	that	SCONJ
ajis02-1680	112	11	the	the	DET
ajis02-1680	112	12	surrounding	surround	VERB
ajis02-1680	112	13	environment	environment	NOUN
ajis02-1680	112	14	(	(	PUNCT
ajis02-1680	112	15	i.e.	i.e.	X
ajis02-1680	112	16	,	,	PUNCT
ajis02-1680	112	17	supporting	support	VERB
ajis02-1680	112	18	environment	environment	NOUN
ajis02-1680	112	19	,	,	PUNCT
ajis02-1680	112	20	institutional	institutional	ADJ
ajis02-1680	112	21	influence	influence	NOUN
ajis02-1680	112	22	,	,	PUNCT
ajis02-1680	112	23	organizational	organizational	ADJ
ajis02-1680	112	24	context	context	NOUN
ajis02-1680	112	25	)	)	PUNCT
ajis02-1680	112	26	in	in	ADP
ajis02-1680	112	27	which	which	PRON
ajis02-1680	112	28	people	people	NOUN
ajis02-1680	112	29	live	live	VERB
ajis02-1680	112	30	,	,	PUNCT
ajis02-1680	112	31	and	and	CCONJ
ajis02-1680	112	32	interact	interact	VERB
ajis02-1680	112	33	with	with	ADP
ajis02-1680	112	34	,	,	PUNCT
ajis02-1680	112	35	plays	play	VERB
ajis02-1680	112	36	a	a	DET
ajis02-1680	112	37	significant	significant	ADJ
ajis02-1680	112	38	role	role	NOUN
ajis02-1680	112	39	in	in	ADP
ajis02-1680	112	40	influencing	influence	VERB
ajis02-1680	112	41	the	the	DET
ajis02-1680	112	42	way	way	NOUN
ajis02-1680	112	43	they	they	PRON
ajis02-1680	112	44	behave	behave	VERB
ajis02-1680	112	45	.	.	PUNCT
ajis02-1680	113	1	this	this	DET
ajis02-1680	113	2	environment	environment	NOUN
ajis02-1680	113	3	(	(	PUNCT
ajis02-1680	113	4	e.g.	e.g.	ADV
ajis02-1680	113	5	,	,	PUNCT
ajis02-1680	113	6	objects	object	NOUN
ajis02-1680	113	7	,	,	PUNCT
ajis02-1680	113	8	places	place	NOUN
ajis02-1680	113	9	,	,	PUNCT
ajis02-1680	113	10	events	event	NOUN
ajis02-1680	113	11	,	,	PUNCT
ajis02-1680	113	12	and	and	CCONJ
ajis02-1680	113	13	circumstances	circumstance	NOUN
ajis02-1680	113	14	)	)	PUNCT
ajis02-1680	113	15	can	can	AUX
ajis02-1680	113	16	help	help	VERB
ajis02-1680	113	17	afford	afford	VERB
ajis02-1680	113	18	people	people	NOUN
ajis02-1680	113	19	to	to	PART
ajis02-1680	113	20	behave	behave	VERB
ajis02-1680	113	21	in	in	ADP
ajis02-1680	113	22	a	a	DET
ajis02-1680	113	23	certain	certain	ADJ
ajis02-1680	113	24	way	way	NOUN
ajis02-1680	113	25	.	.	PUNCT
ajis02-1680	114	1	arising	arise	VERB
ajis02-1680	114	2	from	from	ADP
ajis02-1680	114	3	this	this	DET
ajis02-1680	114	4	notion	notion	NOUN
ajis02-1680	114	5	,	,	PUNCT
ajis02-1680	114	6	the	the	DET
ajis02-1680	114	7	concept	concept	NOUN
ajis02-1680	114	8	of	of	ADP
ajis02-1680	114	9	affordance	affordance	PROPN
ajis02-1680	114	10	emerged	emerge	VERB
ajis02-1680	114	11	in	in	ADP
ajis02-1680	114	12	is	be	AUX
ajis02-1680	114	13	literature	literature	NOUN
ajis02-1680	114	14	.	.	PUNCT
ajis02-1680	115	1	volkoff	volkoff	PROPN
ajis02-1680	115	2	&	&	CCONJ
ajis02-1680	115	3	strong	strong	ADJ
ajis02-1680	115	4	(	(	PUNCT
ajis02-1680	115	5	2013	2013	NUM
ajis02-1680	115	6	,	,	PUNCT
ajis02-1680	115	7	p.	p.	NOUN
ajis02-1680	115	8	823	823	NUM
ajis02-1680	115	9	)	)	PUNCT
ajis02-1680	115	10	,	,	PUNCT
ajis02-1680	115	11	for	for	ADP
ajis02-1680	115	12	example	example	NOUN
ajis02-1680	115	13	,	,	PUNCT
ajis02-1680	115	14	define	define	VERB
ajis02-1680	115	15	affordance	affordance	NOUN
ajis02-1680	115	16	as	as	ADP
ajis02-1680	115	17	“	"	PUNCT
ajis02-1680	115	18	the	the	DET
ajis02-1680	115	19	potential	potential	NOUN
ajis02-1680	115	20	for	for	ADP
ajis02-1680	115	21	behaviours	behaviour	NOUN
ajis02-1680	115	22	associated	associate	VERB
ajis02-1680	115	23	with	with	ADP
ajis02-1680	115	24	achieving	achieve	VERB
ajis02-1680	115	25	an	an	DET
ajis02-1680	115	26	immediate	immediate	ADJ
ajis02-1680	115	27	concrete	concrete	ADJ
ajis02-1680	115	28	outcome	outcome	NOUN
ajis02-1680	115	29	and	and	CCONJ
ajis02-1680	115	30	arising	arise	VERB
ajis02-1680	115	31	from	from	ADP
ajis02-1680	115	32	the	the	DET
ajis02-1680	115	33	relation	relation	NOUN
ajis02-1680	115	34	between	between	ADP
ajis02-1680	115	35	an	an	DET
ajis02-1680	115	36	object	object	NOUN
ajis02-1680	115	37	(	(	PUNCT
ajis02-1680	115	38	e.g.	e.g.	ADV
ajis02-1680	115	39	,	,	PUNCT
ajis02-1680	115	40	an	an	DET
ajis02-1680	115	41	it	it	PRON
ajis02-1680	115	42	artefact	artefact	ADJ
ajis02-1680	115	43	)	)	PUNCT
ajis02-1680	115	44	and	and	CCONJ
ajis02-1680	115	45	a	a	DET
ajis02-1680	115	46	goal	goal	NOUN
ajis02-1680	115	47	-	-	PUNCT
ajis02-1680	115	48	oriented	orient	VERB
ajis02-1680	115	49	actor	actor	NOUN
ajis02-1680	115	50	or	or	CCONJ
ajis02-1680	115	51	actors	actor	NOUN
ajis02-1680	115	52	”	"	PUNCT
ajis02-1680	115	53	.	.	PUNCT
ajis02-1680	116	1	at	at	ADP
ajis02-1680	116	2	the	the	DET
ajis02-1680	116	3	organizational	organizational	ADJ
ajis02-1680	116	4	level	level	NOUN
ajis02-1680	116	5	,	,	PUNCT
ajis02-1680	116	6	zammuto	zammuto	PROPN
ajis02-1680	116	7	,	,	PUNCT
ajis02-1680	116	8	griffith	griffith	PROPN
ajis02-1680	116	9	,	,	PUNCT
ajis02-1680	116	10	majchrzak	majchrzak	PROPN
ajis02-1680	116	11	,	,	PUNCT
ajis02-1680	116	12	dougherty	dougherty	PROPN
ajis02-1680	116	13	&	&	CCONJ
ajis02-1680	116	14	faraj	faraj	PROPN
ajis02-1680	116	15	(	(	PUNCT
ajis02-1680	116	16	2007	2007	NUM
ajis02-1680	116	17	)	)	PUNCT
ajis02-1680	116	18	specifically	specifically	ADV
ajis02-1680	116	19	use	use	VERB
ajis02-1680	116	20	the	the	DET
ajis02-1680	116	21	term	term	NOUN
ajis02-1680	116	22	affordance	affordance	NOUN
ajis02-1680	116	23	to	to	PART
ajis02-1680	116	24	capture	capture	VERB
ajis02-1680	116	25	the	the	DET
ajis02-1680	116	26	interrelationships	interrelationship	NOUN
ajis02-1680	116	27	between	between	ADP
ajis02-1680	116	28	technology	technology	NOUN
ajis02-1680	116	29	and	and	CCONJ
ajis02-1680	116	30	business	business	NOUN
ajis02-1680	116	31	features	feature	NOUN
ajis02-1680	116	32	that	that	PRON
ajis02-1680	116	33	can	can	AUX
ajis02-1680	116	34	conceivably	conceivably	ADV
ajis02-1680	116	35	affect	affect	VERB
ajis02-1680	116	36	businesses	business	NOUN
ajis02-1680	116	37	’	'	PUNCT
ajis02-1680	116	38	actions	action	NOUN
ajis02-1680	116	39	.	.	PUNCT
ajis02-1680	117	1	multiple	multiple	ADJ
ajis02-1680	117	2	affordance	affordance	ADJ
ajis02-1680	117	3	concepts	concept	NOUN
ajis02-1680	117	4	appear	appear	VERB
ajis02-1680	117	5	in	in	ADP
ajis02-1680	117	6	the	the	DET
ajis02-1680	117	7	literature	literature	NOUN
ajis02-1680	117	8	,	,	PUNCT
ajis02-1680	117	9	for	for	ADP
ajis02-1680	117	10	example	example	NOUN
ajis02-1680	117	11	,	,	PUNCT
ajis02-1680	117	12	functional	functional	ADJ
ajis02-1680	117	13	affordance	affordance	NOUN
ajis02-1680	117	14	(	(	PUNCT
ajis02-1680	117	15	markus	markus	PROPN
ajis02-1680	117	16	&	&	CCONJ
ajis02-1680	117	17	silver	silver	NOUN
ajis02-1680	117	18	,	,	PUNCT
ajis02-1680	117	19	2008	2008	NUM
ajis02-1680	117	20	)	)	PUNCT
ajis02-1680	117	21	and	and	CCONJ
ajis02-1680	117	22	organizational	organizational	ADJ
ajis02-1680	117	23	affordance	affordance	NOUN
ajis02-1680	117	24	(	(	PUNCT
ajis02-1680	117	25	zammuto	zammuto	PROPN
ajis02-1680	117	26	et	et	PROPN
ajis02-1680	117	27	al	al	PROPN
ajis02-1680	117	28	.	.	PROPN
ajis02-1680	117	29	2007	2007	NUM
ajis02-1680	117	30	)	)	PUNCT
ajis02-1680	117	31	.	.	PUNCT
ajis02-1680	118	1	taken	take	VERB
ajis02-1680	118	2	together	together	ADV
ajis02-1680	118	3	,	,	PUNCT
ajis02-1680	118	4	we	we	PRON
ajis02-1680	118	5	incorporate	incorporate	VERB
ajis02-1680	118	6	organizational	organizational	ADJ
ajis02-1680	118	7	affordance	affordance	NOUN
ajis02-1680	118	8	in	in	ADP
ajis02-1680	118	9	our	our	PRON
ajis02-1680	118	10	model	model	NOUN
ajis02-1680	118	11	to	to	PART
ajis02-1680	118	12	explain	explain	VERB
ajis02-1680	118	13	the	the	DET
ajis02-1680	118	14	possible	possible	ADJ
ajis02-1680	118	15	behaviours	behaviour	NOUN
ajis02-1680	118	16	arising	arise	VERB
ajis02-1680	118	17	from	from	ADP
ajis02-1680	118	18	interactions	interaction	NOUN
ajis02-1680	118	19	between	between	ADP
ajis02-1680	118	20	businesses	business	NOUN
ajis02-1680	118	21	and	and	CCONJ
ajis02-1680	118	22	technology	technology	NOUN
ajis02-1680	118	23	to	to	PART
ajis02-1680	118	24	afford	afford	VERB
ajis02-1680	118	25	their	their	PRON
ajis02-1680	118	26	goals	goal	NOUN
ajis02-1680	118	27	.	.	PUNCT
ajis02-1680	119	1	this	this	DET
ajis02-1680	119	2	explanation	explanation	NOUN
ajis02-1680	119	3	aligns	align	VERB
ajis02-1680	119	4	with	with	ADP
ajis02-1680	119	5	zammuto	zammuto	PROPN
ajis02-1680	119	6	’s	’s	PART
ajis02-1680	119	7	et	et	PROPN
ajis02-1680	119	8	al	al	PROPN
ajis02-1680	119	9	.	.	PUNCT
ajis02-1680	120	1	(	(	PUNCT
ajis02-1680	120	2	2007	2007	NUM
ajis02-1680	120	3	)	)	PUNCT
ajis02-1680	120	4	definition	definition	NOUN
ajis02-1680	120	5	of	of	ADP
ajis02-1680	120	6	organizational	organizational	ADJ
ajis02-1680	120	7	affordance	affordance	NOUN
ajis02-1680	120	8	reflecting	reflect	VERB
ajis02-1680	120	9	the	the	DET
ajis02-1680	120	10	potential	potential	NOUN
ajis02-1680	120	11	for	for	SCONJ
ajis02-1680	120	12	businesses	business	NOUN
ajis02-1680	120	13	to	to	PART
ajis02-1680	120	14	coordinate	coordinate	VERB
ajis02-1680	120	15	actions	action	NOUN
ajis02-1680	120	16	to	to	PART
ajis02-1680	120	17	pursue	pursue	VERB
ajis02-1680	120	18	their	their	PRON
ajis02-1680	120	19	intended	intend	VERB
ajis02-1680	120	20	goal(s	goal(s	NOUN
ajis02-1680	120	21	)	)	PUNCT
ajis02-1680	120	22	.	.	PUNCT
ajis02-1680	121	1	australasian	australasian	ADJ
ajis02-1680	121	2	journal	journal	NOUN
ajis02-1680	121	3	of	of	ADP
ajis02-1680	121	4	information	information	NOUN
ajis02-1680	121	5	systems	systems	PROPN
ajis02-1680	121	6	perdana	perdana	PROPN
ajis02-1680	121	7	,	,	PUNCT
ajis02-1680	121	8	robb	robb	NOUN
ajis02-1680	121	9	,	,	PUNCT
ajis02-1680	121	10	rohde	rohde	PROPN
ajis02-1680	121	11	&	&	CCONJ
ajis02-1680	121	12	birt	birt	PROPN
ajis02-1680	121	13	2018	2018	NUM
ajis02-1680	121	14	,	,	PUNCT
ajis02-1680	121	15	vol	vol	NOUN
ajis02-1680	121	16	22	22	NUM
ajis02-1680	121	17	,	,	PUNCT
ajis02-1680	121	18	research	research	NOUN
ajis02-1680	121	19	article	article	NOUN
ajis02-1680	121	20	sbr	sbr	NOUN
ajis02-1680	121	21	adoption	adoption	NOUN
ajis02-1680	121	22	in	in	ADP
ajis02-1680	121	23	australia	australia	PROPN
ajis02-1680	121	24	7	7	NUM
ajis02-1680	121	25	more	more	ADV
ajis02-1680	121	26	specifically	specifically	ADV
ajis02-1680	121	27	,	,	PUNCT
ajis02-1680	121	28	organizational	organizational	ADJ
ajis02-1680	121	29	affordance	affordance	NOUN
ajis02-1680	121	30	emerges	emerge	VERB
ajis02-1680	121	31	from	from	ADP
ajis02-1680	121	32	the	the	DET
ajis02-1680	121	33	perceptions	perception	NOUN
ajis02-1680	121	34	and	and	CCONJ
ajis02-1680	121	35	actions	action	NOUN
ajis02-1680	121	36	of	of	ADP
ajis02-1680	121	37	individuals	individual	NOUN
ajis02-1680	121	38	within	within	ADP
ajis02-1680	121	39	the	the	DET
ajis02-1680	121	40	business	business	NOUN
ajis02-1680	121	41	towards	towards	ADP
ajis02-1680	121	42	particular	particular	ADJ
ajis02-1680	121	43	technologies	technology	NOUN
ajis02-1680	121	44	and	and	CCONJ
ajis02-1680	121	45	how	how	SCONJ
ajis02-1680	121	46	those	those	DET
ajis02-1680	121	47	particular	particular	ADJ
ajis02-1680	121	48	technologies	technology	NOUN
ajis02-1680	121	49	should	should	AUX
ajis02-1680	121	50	actually	actually	ADV
ajis02-1680	121	51	be	be	AUX
ajis02-1680	121	52	used	use	VERB
ajis02-1680	121	53	.	.	PUNCT
ajis02-1680	122	1	while	while	SCONJ
ajis02-1680	122	2	organizational	organizational	ADJ
ajis02-1680	122	3	affordance	affordance	NOUN
ajis02-1680	122	4	is	be	AUX
ajis02-1680	122	5	a	a	DET
ajis02-1680	122	6	useful	useful	ADJ
ajis02-1680	122	7	concept	concept	NOUN
ajis02-1680	122	8	to	to	PART
ajis02-1680	122	9	help	help	VERB
ajis02-1680	122	10	explain	explain	VERB
ajis02-1680	122	11	is	be	AUX
ajis02-1680	122	12	adoption	adoption	NOUN
ajis02-1680	122	13	and	and	CCONJ
ajis02-1680	122	14	use	use	NOUN
ajis02-1680	122	15	,	,	PUNCT
ajis02-1680	122	16	few	few	ADJ
ajis02-1680	122	17	studies	study	NOUN
ajis02-1680	122	18	offer	offer	VERB
ajis02-1680	122	19	insight	insight	NOUN
ajis02-1680	122	20	into	into	ADP
ajis02-1680	122	21	the	the	DET
ajis02-1680	122	22	antecedents	antecedent	NOUN
ajis02-1680	122	23	of	of	ADP
ajis02-1680	122	24	organizational	organizational	ADJ
ajis02-1680	122	25	affordance	affordance	NOUN
ajis02-1680	122	26	.	.	PUNCT
ajis02-1680	123	1	zammuto	zammuto	PROPN
ajis02-1680	123	2	et	et	PROPN
ajis02-1680	123	3	al	al	PROPN
ajis02-1680	123	4	.	.	PROPN
ajis02-1680	123	5	,	,	PUNCT
ajis02-1680	123	6	(	(	PUNCT
ajis02-1680	123	7	2007	2007	NUM
ajis02-1680	123	8	)	)	PUNCT
ajis02-1680	123	9	,	,	PUNCT
ajis02-1680	123	10	for	for	ADP
ajis02-1680	123	11	example	example	NOUN
ajis02-1680	123	12	,	,	PUNCT
ajis02-1680	123	13	suggest	suggest	VERB
ajis02-1680	123	14	that	that	SCONJ
ajis02-1680	123	15	social	social	ADJ
ajis02-1680	123	16	settings	setting	NOUN
ajis02-1680	123	17	such	such	ADJ
ajis02-1680	123	18	as	as	ADP
ajis02-1680	123	19	,	,	PUNCT
ajis02-1680	123	20	expertise	expertise	NOUN
ajis02-1680	123	21	,	,	PUNCT
ajis02-1680	123	22	business	business	NOUN
ajis02-1680	123	23	processes	process	NOUN
ajis02-1680	123	24	and	and	CCONJ
ajis02-1680	123	25	procedures	procedure	NOUN
ajis02-1680	123	26	,	,	PUNCT
ajis02-1680	123	27	boundary	boundary	NOUN
ajis02-1680	123	28	-	-	PUNCT
ajis02-1680	123	29	spanning	span	VERB
ajis02-1680	123	30	approaches	approach	NOUN
ajis02-1680	123	31	,	,	PUNCT
ajis02-1680	123	32	and	and	CCONJ
ajis02-1680	123	33	social	social	ADJ
ajis02-1680	123	34	capacities	capacity	NOUN
ajis02-1680	123	35	can	can	AUX
ajis02-1680	123	36	determine	determine	VERB
ajis02-1680	123	37	organizational	organizational	ADJ
ajis02-1680	123	38	affordance	affordance	NOUN
ajis02-1680	123	39	(	(	PUNCT
ajis02-1680	123	40	majchrzak	majchrzak	PROPN
ajis02-1680	123	41	&	&	CCONJ
ajis02-1680	123	42	markus	markus	PROPN
ajis02-1680	123	43	,	,	PUNCT
ajis02-1680	123	44	2012	2012	NUM
ajis02-1680	123	45	;	;	PUNCT
ajis02-1680	123	46	seidel	seidel	PROPN
ajis02-1680	123	47	,	,	PUNCT
ajis02-1680	123	48	recker	recker	PROPN
ajis02-1680	123	49	&	&	CCONJ
ajis02-1680	123	50	vom	vom	PROPN
ajis02-1680	123	51	brocke	brocke	PROPN
ajis02-1680	123	52	,	,	PUNCT
ajis02-1680	123	53	2013	2013	NUM
ajis02-1680	123	54	;	;	PUNCT
ajis02-1680	123	55	stendal	stendal	NOUN
ajis02-1680	123	56	,	,	PUNCT
ajis02-1680	123	57	thapa	thapa	PROPN
ajis02-1680	123	58	&	&	CCONJ
ajis02-1680	123	59	lanamäki	lanamäki	PROPN
ajis02-1680	123	60	,	,	PUNCT
ajis02-1680	123	61	2016	2016	NUM
ajis02-1680	123	62	;	;	PUNCT
ajis02-1680	123	63	chatterjee	chatterjee	PROPN
ajis02-1680	123	64	,	,	PUNCT
ajis02-1680	123	65	moody	moody	NOUN
ajis02-1680	123	66	,	,	PUNCT
ajis02-1680	123	67	lowry	lowry	PROPN
ajis02-1680	123	68	,	,	PUNCT
ajis02-1680	123	69	chakraborty	chakraborty	PROPN
ajis02-1680	123	70	&	&	CCONJ
ajis02-1680	123	71	hardin	hardin	PROPN
ajis02-1680	123	72	,	,	PUNCT
ajis02-1680	123	73	2015	2015	NUM
ajis02-1680	123	74	)	)	PUNCT
ajis02-1680	123	75	to	to	PART
ajis02-1680	123	76	illustrate	illustrate	VERB
ajis02-1680	123	77	,	,	PUNCT
ajis02-1680	123	78	businesses	business	NOUN
ajis02-1680	123	79	with	with	ADP
ajis02-1680	123	80	high	high	ADJ
ajis02-1680	123	81	it	it	PRON
ajis02-1680	123	82	experience	experience	NOUN
ajis02-1680	123	83	would	would	AUX
ajis02-1680	123	84	have	have	VERB
ajis02-1680	123	85	different	different	ADJ
ajis02-1680	123	86	strategic	strategic	ADJ
ajis02-1680	123	87	implementations	implementation	NOUN
ajis02-1680	123	88	of	of	ADP
ajis02-1680	123	89	enterprise	enterprise	NOUN
ajis02-1680	123	90	resource	resource	NOUN
ajis02-1680	123	91	planning	planning	NOUN
ajis02-1680	123	92	(	(	PUNCT
ajis02-1680	123	93	erp	erp	NOUN
ajis02-1680	123	94	)	)	PUNCT
ajis02-1680	123	95	software	software	NOUN
ajis02-1680	123	96	than	than	ADP
ajis02-1680	123	97	businesses	business	NOUN
ajis02-1680	123	98	with	with	ADP
ajis02-1680	123	99	little	little	ADJ
ajis02-1680	123	100	it	it	PRON
ajis02-1680	123	101	experience	experience	NOUN
ajis02-1680	123	102	(	(	PUNCT
ajis02-1680	123	103	zammuto	zammuto	PROPN
ajis02-1680	123	104	et	et	PROPN
ajis02-1680	123	105	al	al	PROPN
ajis02-1680	123	106	.	.	PROPN
ajis02-1680	123	107	2007	2007	NUM
ajis02-1680	123	108	)	)	PUNCT
ajis02-1680	123	109	.	.	PUNCT
ajis02-1680	124	1	while	while	SCONJ
ajis02-1680	124	2	the	the	DET
ajis02-1680	124	3	features	feature	NOUN
ajis02-1680	124	4	of	of	ADP
ajis02-1680	124	5	the	the	DET
ajis02-1680	124	6	erp	erp	NOUN
ajis02-1680	124	7	remain	remain	VERB
ajis02-1680	124	8	similar	similar	ADJ
ajis02-1680	124	9	,	,	PUNCT
ajis02-1680	124	10	the	the	DET
ajis02-1680	124	11	way	way	NOUN
ajis02-1680	124	12	businesses	business	NOUN
ajis02-1680	124	13	view	view	VERB
ajis02-1680	124	14	and	and	CCONJ
ajis02-1680	124	15	interact	interact	VERB
ajis02-1680	124	16	with	with	ADP
ajis02-1680	124	17	the	the	DET
ajis02-1680	124	18	erp	erp	NOUN
ajis02-1680	124	19	could	could	AUX
ajis02-1680	124	20	lead	lead	VERB
ajis02-1680	124	21	to	to	ADP
ajis02-1680	124	22	different	different	ADJ
ajis02-1680	124	23	strategic	strategic	ADJ
ajis02-1680	124	24	implementations	implementation	NOUN
ajis02-1680	124	25	.	.	PUNCT
ajis02-1680	125	1	while	while	SCONJ
ajis02-1680	125	2	the	the	DET
ajis02-1680	125	3	concept	concept	NOUN
ajis02-1680	125	4	of	of	ADP
ajis02-1680	125	5	affordance	affordance	NOUN
ajis02-1680	125	6	was	be	AUX
ajis02-1680	125	7	originally	originally	ADV
ajis02-1680	125	8	derived	derive	VERB
ajis02-1680	125	9	from	from	ADP
ajis02-1680	125	10	ecological	ecological	ADJ
ajis02-1680	125	11	psychology	psychology	NOUN
ajis02-1680	125	12	implying	imply	VERB
ajis02-1680	125	13	that	that	SCONJ
ajis02-1680	125	14	affordance	affordance	PROPN
ajis02-1680	125	15	aligns	align	VERB
ajis02-1680	125	16	with	with	ADP
ajis02-1680	125	17	ecological	ecological	ADJ
ajis02-1680	125	18	rationality	rationality	NOUN
ajis02-1680	125	19	(	(	PUNCT
ajis02-1680	125	20	markus	markus	NOUN
ajis02-1680	125	21	&	&	CCONJ
ajis02-1680	125	22	silver	silver	NOUN
ajis02-1680	125	23	,	,	PUNCT
ajis02-1680	125	24	2008	2008	NUM
ajis02-1680	125	25	)	)	PUNCT
ajis02-1680	125	26	,	,	PUNCT
ajis02-1680	125	27	the	the	DET
ajis02-1680	125	28	aforementioned	aforementioned	ADJ
ajis02-1680	125	29	examples	example	NOUN
ajis02-1680	125	30	also	also	ADV
ajis02-1680	125	31	support	support	VERB
ajis02-1680	125	32	the	the	DET
ajis02-1680	125	33	alignment	alignment	NOUN
ajis02-1680	125	34	of	of	ADP
ajis02-1680	125	35	affordance	affordance	NOUN
ajis02-1680	125	36	with	with	ADP
ajis02-1680	125	37	constructivist	constructivist	ADJ
ajis02-1680	125	38	rationality	rationality	NOUN
ajis02-1680	125	39	(	(	PUNCT
ajis02-1680	125	40	zammuto	zammuto	PROPN
ajis02-1680	125	41	et	et	PROPN
ajis02-1680	125	42	al	al	PROPN
ajis02-1680	125	43	.	.	PROPN
ajis02-1680	125	44	2007	2007	NUM
ajis02-1680	125	45	;	;	PUNCT
ajis02-1680	125	46	leonardi	leonardi	PROPN
ajis02-1680	125	47	,	,	PUNCT
ajis02-1680	125	48	2007	2007	NUM
ajis02-1680	125	49	)	)	PUNCT
ajis02-1680	125	50	.	.	PUNCT
ajis02-1680	126	1	we	we	PRON
ajis02-1680	126	2	speculate	speculate	VERB
ajis02-1680	126	3	that	that	SCONJ
ajis02-1680	126	4	businesses	business	NOUN
ajis02-1680	126	5	may	may	AUX
ajis02-1680	126	6	develop	develop	VERB
ajis02-1680	126	7	such	such	ADJ
ajis02-1680	126	8	constructivist	constructivist	ADJ
ajis02-1680	126	9	rationality	rationality	NOUN
ajis02-1680	126	10	via	via	ADP
ajis02-1680	126	11	their	their	PRON
ajis02-1680	126	12	expectancies	expectancy	NOUN
ajis02-1680	126	13	toward	toward	ADP
ajis02-1680	126	14	particular	particular	ADJ
ajis02-1680	126	15	technologies	technology	NOUN
ajis02-1680	126	16	.	.	PUNCT
ajis02-1680	127	1	alternatively	alternatively	ADV
ajis02-1680	127	2	,	,	PUNCT
ajis02-1680	127	3	the	the	DET
ajis02-1680	127	4	characteristics	characteristic	NOUN
ajis02-1680	127	5	of	of	ADP
ajis02-1680	127	6	the	the	DET
ajis02-1680	127	7	technology	technology	NOUN
ajis02-1680	127	8	per	per	X
ajis02-1680	127	9	se	se	X
ajis02-1680	127	10	can	can	AUX
ajis02-1680	127	11	determine	determine	VERB
ajis02-1680	127	12	the	the	DET
ajis02-1680	127	13	way	way	NOUN
ajis02-1680	127	14	businesses	business	NOUN
ajis02-1680	127	15	should	should	AUX
ajis02-1680	127	16	implement	implement	VERB
ajis02-1680	127	17	the	the	DET
ajis02-1680	127	18	technologies	technology	NOUN
ajis02-1680	127	19	helping	help	VERB
ajis02-1680	127	20	them	they	PRON
ajis02-1680	127	21	to	to	PART
ajis02-1680	127	22	afford	afford	VERB
ajis02-1680	127	23	their	their	PRON
ajis02-1680	127	24	goals	goal	NOUN
ajis02-1680	127	25	.	.	PUNCT
ajis02-1680	128	1	following	follow	VERB
ajis02-1680	128	2	this	this	DET
ajis02-1680	128	3	argument	argument	NOUN
ajis02-1680	128	4	,	,	PUNCT
ajis02-1680	128	5	we	we	PRON
ajis02-1680	128	6	posit	posit	VERB
ajis02-1680	128	7	that	that	PRON
ajis02-1680	128	8	constructivist	constructivist	ADJ
ajis02-1680	128	9	rationality	rationality	NOUN
ajis02-1680	128	10	,	,	PUNCT
ajis02-1680	128	11	ecological	ecological	ADJ
ajis02-1680	128	12	rationality	rationality	NOUN
ajis02-1680	128	13	,	,	PUNCT
ajis02-1680	128	14	technology	technology	NOUN
ajis02-1680	128	15	characteristics	characteristic	NOUN
ajis02-1680	128	16	,	,	PUNCT
ajis02-1680	128	17	and	and	CCONJ
ajis02-1680	128	18	organizational	organizational	ADJ
ajis02-1680	128	19	affordance	affordance	NOUN
ajis02-1680	128	20	all	all	PRON
ajis02-1680	128	21	play	play	VERB
ajis02-1680	128	22	a	a	DET
ajis02-1680	128	23	role	role	NOUN
ajis02-1680	128	24	in	in	ADP
ajis02-1680	128	25	the	the	DET
ajis02-1680	128	26	context	context	NOUN
ajis02-1680	128	27	of	of	ADP
ajis02-1680	128	28	organizational	organizational	ADJ
ajis02-1680	128	29	is	be	AUX
ajis02-1680	128	30	adoption	adoption	NOUN
ajis02-1680	128	31	and	and	CCONJ
ajis02-1680	128	32	use	use	VERB
ajis02-1680	128	33	decision	decision	NOUN
ajis02-1680	128	34	.	.	PUNCT
ajis02-1680	129	1	based	base	VERB
ajis02-1680	129	2	on	on	ADP
ajis02-1680	129	3	the	the	DET
ajis02-1680	129	4	two	two	NUM
ajis02-1680	129	5	conceptualizations	conceptualization	NOUN
ajis02-1680	129	6	(	(	PUNCT
ajis02-1680	129	7	i.e.	i.e.	X
ajis02-1680	129	8	,	,	PUNCT
ajis02-1680	129	9	constructivist	constructivist	ADJ
ajis02-1680	129	10	rationality	rationality	NOUN
ajis02-1680	129	11	and	and	CCONJ
ajis02-1680	129	12	ecological	ecological	ADJ
ajis02-1680	129	13	rationality	rationality	NOUN
ajis02-1680	129	14	)	)	PUNCT
ajis02-1680	129	15	we	we	PRON
ajis02-1680	129	16	proposed	propose	VERB
ajis02-1680	129	17	eight	eight	NUM
ajis02-1680	129	18	relevant	relevant	ADJ
ajis02-1680	129	19	constructs	construct	NOUN
ajis02-1680	129	20	(	(	PUNCT
ajis02-1680	129	21	i.e.	i.e.	X
ajis02-1680	129	22	,	,	PUNCT
ajis02-1680	129	23	performance	performance	NOUN
ajis02-1680	129	24	expectancy	expectancy	NOUN
ajis02-1680	129	25	,	,	PUNCT
ajis02-1680	129	26	effort	effort	NOUN
ajis02-1680	129	27	expectancy	expectancy	NOUN
ajis02-1680	129	28	,	,	PUNCT
ajis02-1680	129	29	technology	technology	NOUN
ajis02-1680	129	30	characteristics	characteristic	NOUN
ajis02-1680	129	31	,	,	PUNCT
ajis02-1680	129	32	supporting	support	VERB
ajis02-1680	129	33	environment	environment	NOUN
ajis02-1680	129	34	,	,	PUNCT
ajis02-1680	129	35	institutional	institutional	ADJ
ajis02-1680	129	36	influence	influence	NOUN
ajis02-1680	129	37	,	,	PUNCT
ajis02-1680	129	38	organizational	organizational	ADJ
ajis02-1680	129	39	context	context	NOUN
ajis02-1680	129	40	,	,	PUNCT
ajis02-1680	129	41	organizational	organizational	ADJ
ajis02-1680	129	42	affordance	affordance	NOUN
ajis02-1680	129	43	,	,	PUNCT
ajis02-1680	129	44	and	and	CCONJ
ajis02-1680	129	45	organizational	organizational	ADJ
ajis02-1680	129	46	use	use	NOUN
ajis02-1680	129	47	of	of	ADP
ajis02-1680	129	48	is	be	AUX
ajis02-1680	129	49	)	)	PUNCT
ajis02-1680	129	50	that	that	PRON
ajis02-1680	129	51	can	can	AUX
ajis02-1680	129	52	be	be	AUX
ajis02-1680	129	53	used	use	VERB
ajis02-1680	129	54	to	to	PART
ajis02-1680	129	55	explain	explain	VERB
ajis02-1680	129	56	is	be	AUX
ajis02-1680	129	57	adoption	adoption	NOUN
ajis02-1680	129	58	decisions	decision	NOUN
ajis02-1680	129	59	.	.	PUNCT
ajis02-1680	130	1	of	of	ADP
ajis02-1680	130	2	the	the	DET
ajis02-1680	130	3	eight	eight	NUM
ajis02-1680	130	4	categories	category	NOUN
ajis02-1680	130	5	,	,	PUNCT
ajis02-1680	130	6	two	two	NUM
ajis02-1680	130	7	categories	category	NOUN
ajis02-1680	130	8	(	(	PUNCT
ajis02-1680	130	9	i.e.	i.e.	X
ajis02-1680	130	10	,	,	PUNCT
ajis02-1680	130	11	performance	performance	NOUN
ajis02-1680	130	12	expectancy	expectancy	NOUN
ajis02-1680	130	13	and	and	CCONJ
ajis02-1680	130	14	effort	effort	NOUN
ajis02-1680	130	15	expectancy	expectancy	NOUN
ajis02-1680	130	16	)	)	PUNCT
ajis02-1680	130	17	are	be	AUX
ajis02-1680	130	18	subcategories	subcategorie	NOUN
ajis02-1680	130	19	of	of	ADP
ajis02-1680	130	20	constructivist	constructivist	ADJ
ajis02-1680	130	21	rationality	rationality	NOUN
ajis02-1680	130	22	,	,	PUNCT
ajis02-1680	130	23	and	and	CCONJ
ajis02-1680	130	24	three	three	NUM
ajis02-1680	130	25	categories	category	NOUN
ajis02-1680	130	26	(	(	PUNCT
ajis02-1680	130	27	i.e.	i.e.	X
ajis02-1680	130	28	,	,	PUNCT
ajis02-1680	130	29	supporting	support	VERB
ajis02-1680	130	30	environment	environment	NOUN
ajis02-1680	130	31	,	,	PUNCT
ajis02-1680	130	32	institutional	institutional	ADJ
ajis02-1680	130	33	influence	influence	NOUN
ajis02-1680	130	34	,	,	PUNCT
ajis02-1680	130	35	and	and	CCONJ
ajis02-1680	130	36	organizational	organizational	ADJ
ajis02-1680	130	37	context	context	NOUN
ajis02-1680	130	38	)	)	PUNCT
ajis02-1680	130	39	are	be	AUX
ajis02-1680	130	40	subcategories	subcategorie	NOUN
ajis02-1680	130	41	of	of	ADP
ajis02-1680	130	42	ecological	ecological	ADJ
ajis02-1680	130	43	rationality	rationality	NOUN
ajis02-1680	130	44	.	.	PUNCT
ajis02-1680	131	1	table	table	NOUN
ajis02-1680	131	2	1	1	NUM
ajis02-1680	131	3	shows	show	VERB
ajis02-1680	131	4	our	our	PRON
ajis02-1680	131	5	proposed	propose	VERB
ajis02-1680	131	6	constructs	construct	NOUN
ajis02-1680	131	7	.	.	PUNCT
ajis02-1680	132	1	constructs	construct	NOUN
ajis02-1680	132	2	definitions	definition	NOUN
ajis02-1680	132	3	and	and	CCONJ
ajis02-1680	132	4	explanations	explanation	NOUN
ajis02-1680	132	5	adapted	adapt	VERB
ajis02-1680	132	6	from	from	ADP
ajis02-1680	132	7	similarities	similarity	NOUN
ajis02-1680	132	8	to	to	ADP
ajis02-1680	132	9	the	the	DET
ajis02-1680	132	10	ideas	idea	NOUN
ajis02-1680	132	11	of	of	ADP
ajis02-1680	132	12	prior	prior	ADJ
ajis02-1680	132	13	studies	study	NOUN
ajis02-1680	132	14	difference	difference	NOUN
ajis02-1680	132	15	between	between	ADP
ajis02-1680	132	16	the	the	DET
ajis02-1680	132	17	ideas	idea	NOUN
ajis02-1680	132	18	of	of	ADP
ajis02-1680	132	19	prior	prior	ADJ
ajis02-1680	132	20	studies	study	NOUN
ajis02-1680	132	21	constructivist	constructivist	ADJ
ajis02-1680	132	22	rationality	rationality	NOUN
ajis02-1680	132	23	defined	define	VERB
ajis02-1680	132	24	as	as	ADP
ajis02-1680	132	25	the	the	DET
ajis02-1680	132	26	deliberate	deliberate	ADJ
ajis02-1680	132	27	use	use	NOUN
ajis02-1680	132	28	of	of	ADP
ajis02-1680	132	29	reason	reason	NOUN
ajis02-1680	132	30	to	to	PART
ajis02-1680	132	31	analyze	analyze	VERB
ajis02-1680	132	32	is	be	AUX
ajis02-1680	132	33	adoption	adoption	NOUN
ajis02-1680	132	34	and	and	CCONJ
ajis02-1680	132	35	use	use	NOUN
ajis02-1680	132	36	based	base	VERB
ajis02-1680	132	37	on	on	ADP
ajis02-1680	132	38	the	the	DET
ajis02-1680	132	39	expectancy	expectancy	NOUN
ajis02-1680	132	40	alternatives	alternative	NOUN
ajis02-1680	132	41	.	.	PUNCT
ajis02-1680	133	1	smith	smith	PROPN
ajis02-1680	133	2	(	(	PUNCT
ajis02-1680	133	3	2008	2008	NUM
ajis02-1680	133	4	)	)	PUNCT
ajis02-1680	133	5	similar	similar	ADJ
ajis02-1680	133	6	in	in	ADP
ajis02-1680	133	7	meaning	meaning	NOUN
ajis02-1680	133	8	to	to	ADP
ajis02-1680	133	9	the	the	DET
ajis02-1680	133	10	deliberate	deliberate	ADJ
ajis02-1680	133	11	use	use	NOUN
ajis02-1680	133	12	of	of	ADP
ajis02-1680	133	13	reasons	reason	NOUN
ajis02-1680	133	14	when	when	SCONJ
ajis02-1680	133	15	making	make	VERB
ajis02-1680	133	16	decisions	decision	NOUN
ajis02-1680	133	17	.	.	PUNCT
ajis02-1680	134	1	the	the	DET
ajis02-1680	134	2	concept	concept	NOUN
ajis02-1680	134	3	of	of	ADP
ajis02-1680	134	4	constructivist	constructivist	ADJ
ajis02-1680	134	5	rationality	rationality	NOUN
ajis02-1680	134	6	in	in	ADP
ajis02-1680	134	7	the	the	DET
ajis02-1680	134	8	economic	economic	ADJ
ajis02-1680	134	9	field	field	NOUN
ajis02-1680	134	10	is	be	AUX
ajis02-1680	134	11	broader	broad	ADJ
ajis02-1680	134	12	than	than	ADP
ajis02-1680	134	13	in	in	ADP
ajis02-1680	134	14	the	the	DET
ajis02-1680	134	15	current	current	ADJ
ajis02-1680	134	16	study	study	NOUN
ajis02-1680	134	17	.	.	PUNCT
ajis02-1680	135	1	the	the	DET
ajis02-1680	135	2	definition	definition	NOUN
ajis02-1680	135	3	of	of	ADP
ajis02-1680	135	4	constructivist	constructivist	ADJ
ajis02-1680	135	5	rationality	rationality	NOUN
ajis02-1680	135	6	proposed	propose	VERB
ajis02-1680	135	7	in	in	ADP
ajis02-1680	135	8	this	this	DET
ajis02-1680	135	9	study	study	NOUN
ajis02-1680	135	10	is	be	AUX
ajis02-1680	135	11	specific	specific	ADJ
ajis02-1680	135	12	to	to	ADP
ajis02-1680	135	13	organizational	organizational	ADJ
ajis02-1680	135	14	behavior	behavior	NOUN
ajis02-1680	135	15	towards	towards	ADP
ajis02-1680	135	16	is	be	AUX
ajis02-1680	135	17	adoption	adoption	NOUN
ajis02-1680	135	18	use	use	NOUN
ajis02-1680	135	19	.	.	PUNCT
ajis02-1680	136	1	the	the	DET
ajis02-1680	136	2	underlying	underlying	ADJ
ajis02-1680	136	3	australasian	australasian	ADJ
ajis02-1680	136	4	journal	journal	NOUN
ajis02-1680	136	5	of	of	ADP
ajis02-1680	136	6	information	information	NOUN
ajis02-1680	136	7	systems	systems	PROPN
ajis02-1680	136	8	perdana	perdana	PROPN
ajis02-1680	136	9	,	,	PUNCT
ajis02-1680	136	10	robb	robb	NOUN
ajis02-1680	136	11	,	,	PUNCT
ajis02-1680	136	12	rohde	rohde	PROPN
ajis02-1680	136	13	&	&	CCONJ
ajis02-1680	136	14	birt	birt	PROPN
ajis02-1680	136	15	2018	2018	NUM
ajis02-1680	136	16	,	,	PUNCT
ajis02-1680	136	17	vol	vol	NOUN
ajis02-1680	136	18	22	22	NUM
ajis02-1680	136	19	,	,	PUNCT
ajis02-1680	136	20	research	research	NOUN
ajis02-1680	136	21	article	article	NOUN
ajis02-1680	136	22	sbr	sbr	NOUN
ajis02-1680	136	23	adoption	adoption	NOUN
ajis02-1680	136	24	in	in	ADP
ajis02-1680	136	25	australia	australia	PROPN
ajis02-1680	136	26	8	8	NUM
ajis02-1680	136	27	constructs	construct	VERB
ajis02-1680	136	28	definitions	definition	NOUN
ajis02-1680	136	29	and	and	CCONJ
ajis02-1680	136	30	explanations	explanation	NOUN
ajis02-1680	136	31	adapted	adapt	VERB
ajis02-1680	136	32	from	from	ADP
ajis02-1680	136	33	similarities	similarity	NOUN
ajis02-1680	136	34	to	to	ADP
ajis02-1680	136	35	the	the	DET
ajis02-1680	136	36	ideas	idea	NOUN
ajis02-1680	136	37	of	of	ADP
ajis02-1680	136	38	prior	prior	ADJ
ajis02-1680	136	39	studies	study	NOUN
ajis02-1680	136	40	difference	difference	NOUN
ajis02-1680	136	41	between	between	ADP
ajis02-1680	136	42	the	the	DET
ajis02-1680	136	43	ideas	idea	NOUN
ajis02-1680	136	44	of	of	ADP
ajis02-1680	136	45	prior	prior	ADJ
ajis02-1680	136	46	studies	study	NOUN
ajis02-1680	136	47	assumption	assumption	NOUN
ajis02-1680	136	48	of	of	ADP
ajis02-1680	136	49	constructivist	constructivist	ADJ
ajis02-1680	136	50	rationality	rationality	NOUN
ajis02-1680	136	51	in	in	ADP
ajis02-1680	136	52	this	this	DET
ajis02-1680	136	53	study	study	NOUN
ajis02-1680	136	54	is	be	AUX
ajis02-1680	136	55	organizations	organization	NOUN
ajis02-1680	136	56	develop	develop	VERB
ajis02-1680	136	57	their	their	PRON
ajis02-1680	136	58	expectancies	expectancy	NOUN
ajis02-1680	136	59	toward	toward	ADP
ajis02-1680	136	60	particular	particular	ADJ
ajis02-1680	136	61	is	be	AUX
ajis02-1680	136	62	.	.	PUNCT
ajis02-1680	137	1	performance	performance	NOUN
ajis02-1680	137	2	expectancy	expectancy	NOUN
ajis02-1680	137	3	defined	define	VERB
ajis02-1680	137	4	as	as	ADP
ajis02-1680	137	5	the	the	DET
ajis02-1680	137	6	organizational	organizational	ADJ
ajis02-1680	137	7	consideration	consideration	NOUN
ajis02-1680	137	8	given	give	VERB
ajis02-1680	137	9	to	to	ADP
ajis02-1680	137	10	whether	whether	SCONJ
ajis02-1680	137	11	or	or	CCONJ
ajis02-1680	137	12	not	not	PART
ajis02-1680	137	13	is	be	AUX
ajis02-1680	137	14	will	will	AUX
ajis02-1680	137	15	enable	enable	VERB
ajis02-1680	137	16	and	and	CCONJ
ajis02-1680	137	17	afford	afford	VERB
ajis02-1680	137	18	organizations	organization	NOUN
ajis02-1680	137	19	to	to	PART
ajis02-1680	137	20	pursue	pursue	VERB
ajis02-1680	137	21	their	their	PRON
ajis02-1680	137	22	goals	goal	NOUN
ajis02-1680	137	23	and	and	CCONJ
ajis02-1680	137	24	obtain	obtain	VERB
ajis02-1680	137	25	benefits	benefit	NOUN
ajis02-1680	137	26	(	(	PUNCT
ajis02-1680	137	27	e.g.	e.g.	ADV
ajis02-1680	137	28	,	,	PUNCT
ajis02-1680	137	29	economic	economic	ADJ
ajis02-1680	137	30	or	or	CCONJ
ajis02-1680	137	31	financial	financial	ADJ
ajis02-1680	137	32	)	)	PUNCT
ajis02-1680	137	33	from	from	ADP
ajis02-1680	137	34	is	be	AUX
ajis02-1680	137	35	use	use	NOUN
ajis02-1680	137	36	.	.	PUNCT
ajis02-1680	138	1	venkatesh	venkatesh	NOUN
ajis02-1680	138	2	et	et	PROPN
ajis02-1680	138	3	al	al	PROPN
ajis02-1680	138	4	.	.	PROPN
ajis02-1680	139	1	(	(	PUNCT
ajis02-1680	139	2	2003	2003	NUM
ajis02-1680	139	3	)	)	PUNCT
ajis02-1680	139	4	similar	similar	ADJ
ajis02-1680	139	5	to	to	ADP
ajis02-1680	139	6	the	the	DET
ajis02-1680	139	7	concept	concept	NOUN
ajis02-1680	139	8	of	of	ADP
ajis02-1680	139	9	performance	performance	NOUN
ajis02-1680	139	10	expectancy	expectancy	NOUN
ajis02-1680	139	11	.	.	PUNCT
ajis02-1680	140	1	the	the	DET
ajis02-1680	140	2	concept	concept	NOUN
ajis02-1680	140	3	is	be	AUX
ajis02-1680	140	4	adapted	adapt	VERB
ajis02-1680	140	5	to	to	ADP
ajis02-1680	140	6	the	the	DET
ajis02-1680	140	7	organizational	organizational	ADJ
ajis02-1680	140	8	level	level	NOUN
ajis02-1680	140	9	.	.	PUNCT
ajis02-1680	141	1	effort	effort	NOUN
ajis02-1680	141	2	expectancy	expectancy	NOUN
ajis02-1680	141	3	defined	define	VERB
ajis02-1680	141	4	as	as	ADP
ajis02-1680	141	5	the	the	DET
ajis02-1680	141	6	degree	degree	NOUN
ajis02-1680	141	7	to	to	PART
ajis02-1680	141	8	which	which	PRON
ajis02-1680	141	9	organizations	organization	NOUN
ajis02-1680	141	10	are	be	AUX
ajis02-1680	141	11	ready	ready	ADJ
ajis02-1680	141	12	to	to	PART
ajis02-1680	141	13	use	use	VERB
ajis02-1680	141	14	is	be	AUX
ajis02-1680	141	15	considering	consider	VERB
ajis02-1680	141	16	their	their	PRON
ajis02-1680	141	17	resources	resource	NOUN
ajis02-1680	141	18	.	.	PUNCT
ajis02-1680	142	1	venkatesh	venkatesh	NOUN
ajis02-1680	142	2	et	et	PROPN
ajis02-1680	142	3	al	al	PROPN
ajis02-1680	142	4	.	.	PROPN
ajis02-1680	143	1	(	(	PUNCT
ajis02-1680	143	2	2003	2003	NUM
ajis02-1680	143	3	)	)	PUNCT
ajis02-1680	143	4	similar	similar	ADJ
ajis02-1680	143	5	to	to	ADP
ajis02-1680	143	6	the	the	DET
ajis02-1680	143	7	concept	concept	NOUN
ajis02-1680	143	8	of	of	ADP
ajis02-1680	143	9	effort	effort	NOUN
ajis02-1680	143	10	expectancy	expectancy	NOUN
ajis02-1680	143	11	.	.	PUNCT
ajis02-1680	144	1	the	the	DET
ajis02-1680	144	2	concept	concept	NOUN
ajis02-1680	144	3	is	be	AUX
ajis02-1680	144	4	adapted	adapt	VERB
ajis02-1680	144	5	to	to	ADP
ajis02-1680	144	6	the	the	DET
ajis02-1680	144	7	organizational	organizational	ADJ
ajis02-1680	144	8	level	level	NOUN
ajis02-1680	144	9	.	.	PUNCT
ajis02-1680	145	1	technology	technology	NOUN
ajis02-1680	145	2	characteristics	characteristic	NOUN
ajis02-1680	145	3	defined	define	VERB
ajis02-1680	145	4	as	as	ADP
ajis02-1680	145	5	the	the	DET
ajis02-1680	145	6	is	is	NOUN
ajis02-1680	145	7	’	'	PUNCT
ajis02-1680	145	8	features	feature	NOUN
ajis02-1680	145	9	including	include	VERB
ajis02-1680	145	10	functionality	functionality	NOUN
ajis02-1680	145	11	,	,	PUNCT
ajis02-1680	145	12	ability	ability	NOUN
ajis02-1680	145	13	,	,	PUNCT
ajis02-1680	145	14	and	and	CCONJ
ajis02-1680	145	15	quality	quality	NOUN
ajis02-1680	145	16	.	.	PUNCT
ajis02-1680	146	1	the	the	DET
ajis02-1680	146	2	scope	scope	NOUN
ajis02-1680	146	3	of	of	ADP
ajis02-1680	146	4	technology	technology	NOUN
ajis02-1680	146	5	characteristics	characteristic	NOUN
ajis02-1680	146	6	can	can	AUX
ajis02-1680	146	7	include	include	VERB
ajis02-1680	146	8	single	single	ADJ
ajis02-1680	146	9	systems	system	NOUN
ajis02-1680	146	10	and	and	CCONJ
ajis02-1680	146	11	or	or	CCONJ
ajis02-1680	146	12	multiple	multiple	ADJ
ajis02-1680	146	13	systems	system	NOUN
ajis02-1680	146	14	.	.	PUNCT
ajis02-1680	147	1	goodhue	goodhue	PROPN
ajis02-1680	147	2	&	&	CCONJ
ajis02-1680	147	3	thompson	thompson	PROPN
ajis02-1680	147	4	(	(	PUNCT
ajis02-1680	147	5	1995	1995	NUM
ajis02-1680	147	6	)	)	PUNCT
ajis02-1680	147	7	;	;	PUNCT
ajis02-1680	147	8	goodhue	goodhue	NOUN
ajis02-1680	147	9	(	(	PUNCT
ajis02-1680	147	10	1995	1995	NUM
ajis02-1680	147	11	)	)	PUNCT
ajis02-1680	147	12	;	;	PUNCT
ajis02-1680	147	13	markus	markus	NOUN
ajis02-1680	147	14	&	&	CCONJ
ajis02-1680	147	15	silver	silver	PROPN
ajis02-1680	147	16	(	(	PUNCT
ajis02-1680	147	17	2008	2008	NUM
ajis02-1680	147	18	)	)	PUNCT
ajis02-1680	147	19	similar	similar	ADJ
ajis02-1680	147	20	to	to	ADP
ajis02-1680	147	21	the	the	DET
ajis02-1680	147	22	concept	concept	NOUN
ajis02-1680	147	23	of	of	ADP
ajis02-1680	147	24	it	it	PRON
ajis02-1680	147	25	artifact	artifact	ADJ
ajis02-1680	147	26	.	.	PUNCT
ajis02-1680	148	1	not	not	PART
ajis02-1680	148	2	applicable	applicable	ADJ
ajis02-1680	148	3	.	.	PUNCT
ajis02-1680	149	1	ecological	ecological	ADJ
ajis02-1680	149	2	rationality	rationality	NOUN
ajis02-1680	149	3	defined	define	VERB
ajis02-1680	149	4	as	as	ADP
ajis02-1680	149	5	the	the	DET
ajis02-1680	149	6	organizational	organizational	ADJ
ajis02-1680	149	7	adaptations	adaptation	NOUN
ajis02-1680	149	8	to	to	ADP
ajis02-1680	149	9	their	their	PRON
ajis02-1680	149	10	immediate	immediate	ADJ
ajis02-1680	149	11	environment	environment	NOUN
ajis02-1680	149	12	such	such	ADJ
ajis02-1680	149	13	as	as	ADP
ajis02-1680	149	14	,	,	PUNCT
ajis02-1680	149	15	supporting	support	VERB
ajis02-1680	149	16	conditions	condition	NOUN
ajis02-1680	149	17	,	,	PUNCT
ajis02-1680	149	18	institutional	institutional	ADJ
ajis02-1680	149	19	influence	influence	NOUN
ajis02-1680	149	20	,	,	PUNCT
ajis02-1680	149	21	and	and	CCONJ
ajis02-1680	149	22	organizational	organizational	ADJ
ajis02-1680	149	23	context	context	NOUN
ajis02-1680	149	24	.	.	PUNCT
ajis02-1680	150	1	smith	smith	PROPN
ajis02-1680	150	2	(	(	PUNCT
ajis02-1680	150	3	2008	2008	NUM
ajis02-1680	150	4	)	)	PUNCT
ajis02-1680	150	5	similar	similar	ADJ
ajis02-1680	150	6	in	in	ADP
ajis02-1680	150	7	meaning	meaning	NOUN
ajis02-1680	150	8	to	to	ADP
ajis02-1680	150	9	the	the	DET
ajis02-1680	150	10	environmental	environmental	ADJ
ajis02-1680	150	11	adaptations	adaptation	NOUN
ajis02-1680	150	12	.	.	PUNCT
ajis02-1680	151	1	the	the	DET
ajis02-1680	151	2	concept	concept	NOUN
ajis02-1680	151	3	is	be	AUX
ajis02-1680	151	4	specifically	specifically	ADV
ajis02-1680	151	5	adapted	adapt	VERB
ajis02-1680	151	6	to	to	PART
ajis02-1680	151	7	explain	explain	VERB
ajis02-1680	151	8	the	the	DET
ajis02-1680	151	9	environmental	environmental	ADJ
ajis02-1680	151	10	influences	influence	NOUN
ajis02-1680	151	11	on	on	ADP
ajis02-1680	151	12	organizational	organizational	ADJ
ajis02-1680	151	13	decision	decision	NOUN
ajis02-1680	151	14	making	making	NOUN
ajis02-1680	151	15	.	.	PUNCT
ajis02-1680	152	1	supporting	support	VERB
ajis02-1680	152	2	environment	environment	NOUN
ajis02-1680	152	3	defined	define	VERB
ajis02-1680	152	4	as	as	ADP
ajis02-1680	152	5	the	the	DET
ajis02-1680	152	6	extent	extent	NOUN
ajis02-1680	152	7	to	to	PART
ajis02-1680	152	8	which	which	PRON
ajis02-1680	152	9	organizations	organization	NOUN
ajis02-1680	152	10	consider	consider	VERB
ajis02-1680	152	11	that	that	DET
ajis02-1680	152	12	technical	technical	ADJ
ajis02-1680	152	13	infrastructure	infrastructure	NOUN
ajis02-1680	152	14	,	,	PUNCT
ajis02-1680	152	15	venkatesh	venkatesh	PROPN
ajis02-1680	152	16	et	et	PROPN
ajis02-1680	152	17	al	al	PROPN
ajis02-1680	152	18	.	.	PROPN
ajis02-1680	153	1	(	(	PUNCT
ajis02-1680	153	2	2003	2003	NUM
ajis02-1680	153	3	)	)	PUNCT
ajis02-1680	153	4	similar	similar	ADJ
ajis02-1680	153	5	in	in	ADP
ajis02-1680	153	6	meaning	meaning	NOUN
ajis02-1680	153	7	to	to	ADP
ajis02-1680	153	8	the	the	DET
ajis02-1680	153	9	facilitating	facilitating	NOUN
ajis02-1680	153	10	conditions	condition	NOUN
ajis02-1680	153	11	.	.	PUNCT
ajis02-1680	154	1	different	different	ADJ
ajis02-1680	154	2	from	from	ADP
ajis02-1680	154	3	the	the	DET
ajis02-1680	154	4	concept	concept	NOUN
ajis02-1680	154	5	of	of	ADP
ajis02-1680	154	6	facilitating	facilitate	VERB
ajis02-1680	154	7	conditions	condition	NOUN
ajis02-1680	154	8	in	in	ADP
ajis02-1680	154	9	that	that	DET
ajis02-1680	154	10	supporting	support	VERB
ajis02-1680	154	11	environment	environment	NOUN
ajis02-1680	154	12	also	also	ADV
ajis02-1680	154	13	australasian	australasian	ADJ
ajis02-1680	154	14	journal	journal	NOUN
ajis02-1680	154	15	of	of	ADP
ajis02-1680	154	16	information	information	NOUN
ajis02-1680	154	17	systems	systems	PROPN
ajis02-1680	154	18	perdana	perdana	PROPN
ajis02-1680	154	19	,	,	PUNCT
ajis02-1680	154	20	robb	robb	NOUN
ajis02-1680	154	21	,	,	PUNCT
ajis02-1680	154	22	rohde	rohde	PROPN
ajis02-1680	154	23	&	&	CCONJ
ajis02-1680	154	24	birt	birt	PROPN
ajis02-1680	154	25	2018	2018	NUM
ajis02-1680	154	26	,	,	PUNCT
ajis02-1680	154	27	vol	vol	NOUN
ajis02-1680	154	28	22	22	NUM
ajis02-1680	154	29	,	,	PUNCT
ajis02-1680	154	30	research	research	NOUN
ajis02-1680	154	31	article	article	NOUN
ajis02-1680	154	32	sbr	sbr	NOUN
ajis02-1680	154	33	adoption	adoption	NOUN
ajis02-1680	154	34	in	in	ADP
ajis02-1680	154	35	australia	australia	PROPN
ajis02-1680	154	36	9	9	NUM
ajis02-1680	154	37	constructs	construct	NOUN
ajis02-1680	154	38	definitions	definition	NOUN
ajis02-1680	154	39	and	and	CCONJ
ajis02-1680	154	40	explanations	explanation	NOUN
ajis02-1680	154	41	adapted	adapt	VERB
ajis02-1680	154	42	from	from	ADP
ajis02-1680	154	43	similarities	similarity	NOUN
ajis02-1680	154	44	to	to	ADP
ajis02-1680	154	45	the	the	DET
ajis02-1680	154	46	ideas	idea	NOUN
ajis02-1680	154	47	of	of	ADP
ajis02-1680	154	48	prior	prior	ADJ
ajis02-1680	154	49	studies	study	NOUN
ajis02-1680	154	50	difference	difference	NOUN
ajis02-1680	154	51	between	between	ADP
ajis02-1680	154	52	the	the	DET
ajis02-1680	154	53	ideas	idea	NOUN
ajis02-1680	154	54	of	of	ADP
ajis02-1680	154	55	prior	prior	ADJ
ajis02-1680	154	56	studies	study	NOUN
ajis02-1680	154	57	market	market	NOUN
ajis02-1680	154	58	and	and	CCONJ
ajis02-1680	154	59	consumer	consumer	NOUN
ajis02-1680	154	60	demand	demand	NOUN
ajis02-1680	154	61	exists	exist	VERB
ajis02-1680	154	62	to	to	PART
ajis02-1680	154	63	support	support	VERB
ajis02-1680	154	64	is	be	AUX
ajis02-1680	154	65	adoption	adoption	NOUN
ajis02-1680	154	66	and	and	CCONJ
ajis02-1680	154	67	use	use	NOUN
ajis02-1680	154	68	.	.	PUNCT
ajis02-1680	155	1	considers	consider	VERB
ajis02-1680	155	2	regulatory	regulatory	ADJ
ajis02-1680	155	3	policies	policy	NOUN
ajis02-1680	155	4	,	,	PUNCT
ajis02-1680	155	5	and	and	CCONJ
ajis02-1680	155	6	market	market	NOUN
ajis02-1680	155	7	and	and	CCONJ
ajis02-1680	155	8	consumers	consumer	NOUN
ajis02-1680	155	9	'	'	PART
ajis02-1680	155	10	demand	demand	NOUN
ajis02-1680	155	11	.	.	PUNCT
ajis02-1680	156	1	institutional	institutional	ADJ
ajis02-1680	156	2	influence	influence	NOUN
ajis02-1680	156	3	defined	define	VERB
ajis02-1680	156	4	as	as	ADP
ajis02-1680	156	5	the	the	DET
ajis02-1680	156	6	extent	extent	NOUN
ajis02-1680	156	7	to	to	PART
ajis02-1680	156	8	which	which	PRON
ajis02-1680	156	9	an	an	DET
ajis02-1680	156	10	organization	organization	NOUN
ajis02-1680	156	11	considers	consider	VERB
ajis02-1680	156	12	that	that	SCONJ
ajis02-1680	156	13	other	other	ADJ
ajis02-1680	156	14	organizations	organization	NOUN
ajis02-1680	156	15	and	and	CCONJ
ajis02-1680	156	16	policies	policy	NOUN
ajis02-1680	156	17	can	can	AUX
ajis02-1680	156	18	influence	influence	VERB
ajis02-1680	156	19	their	their	PRON
ajis02-1680	156	20	is	be	AUX
ajis02-1680	156	21	adoption	adoption	NOUN
ajis02-1680	156	22	and	and	CCONJ
ajis02-1680	156	23	use	use	VERB
ajis02-1680	156	24	decision	decision	NOUN
ajis02-1680	156	25	.	.	PUNCT
ajis02-1680	157	1	venkatesh	venkatesh	NOUN
ajis02-1680	157	2	et	et	PROPN
ajis02-1680	157	3	al	al	PROPN
ajis02-1680	157	4	.	.	PROPN
ajis02-1680	158	1	(	(	PUNCT
ajis02-1680	158	2	2003	2003	NUM
ajis02-1680	158	3	)	)	PUNCT
ajis02-1680	158	4	similar	similar	ADJ
ajis02-1680	158	5	in	in	ADP
ajis02-1680	158	6	meaning	meaning	NOUN
ajis02-1680	158	7	to	to	ADP
ajis02-1680	158	8	the	the	DET
ajis02-1680	158	9	social	social	ADJ
ajis02-1680	158	10	influence	influence	NOUN
ajis02-1680	158	11	.	.	PUNCT
ajis02-1680	159	1	different	different	ADJ
ajis02-1680	159	2	from	from	ADP
ajis02-1680	159	3	the	the	DET
ajis02-1680	159	4	concept	concept	NOUN
ajis02-1680	159	5	of	of	ADP
ajis02-1680	159	6	social	social	ADJ
ajis02-1680	159	7	influence	influence	NOUN
ajis02-1680	159	8	in	in	ADP
ajis02-1680	159	9	that	that	SCONJ
ajis02-1680	159	10	the	the	DET
ajis02-1680	159	11	influential	influential	ADJ
ajis02-1680	159	12	factor	factor	NOUN
ajis02-1680	159	13	is	be	AUX
ajis02-1680	159	14	organizations	organization	NOUN
ajis02-1680	159	15	rather	rather	ADV
ajis02-1680	159	16	than	than	ADP
ajis02-1680	159	17	social	social	ADJ
ajis02-1680	159	18	peers	peer	NOUN
ajis02-1680	159	19	.	.	PUNCT
ajis02-1680	160	1	we	we	PRON
ajis02-1680	160	2	consider	consider	VERB
ajis02-1680	160	3	supporting	support	VERB
ajis02-1680	160	4	environment	environment	NOUN
ajis02-1680	160	5	,	,	PUNCT
ajis02-1680	160	6	and	and	CCONJ
ajis02-1680	160	7	organizational	organizational	ADJ
ajis02-1680	160	8	context	context	NOUN
ajis02-1680	160	9	differ	differ	VERB
ajis02-1680	160	10	from	from	ADP
ajis02-1680	160	11	institutional	institutional	ADJ
ajis02-1680	160	12	influence	influence	NOUN
ajis02-1680	160	13	in	in	ADP
ajis02-1680	160	14	term	term	NOUN
ajis02-1680	160	15	of	of	ADP
ajis02-1680	160	16	the	the	DET
ajis02-1680	160	17	institutionalizations	institutionalization	NOUN
ajis02-1680	160	18	processes	process	NOUN
ajis02-1680	160	19	.	.	PUNCT
ajis02-1680	161	1	(	(	PUNCT
ajis02-1680	161	2	tolbert	tolbert	PROPN
ajis02-1680	161	3	and	and	CCONJ
ajis02-1680	161	4	zucker	zucker	PROPN
ajis02-1680	161	5	,	,	PUNCT
ajis02-1680	161	6	1996	1996	NUM
ajis02-1680	161	7	;	;	PUNCT
ajis02-1680	161	8	greenwood	greenwood	PROPN
ajis02-1680	161	9	et	et	PROPN
ajis02-1680	161	10	al	al	PROPN
ajis02-1680	161	11	.	.	PROPN
ajis02-1680	161	12	,	,	PUNCT
ajis02-1680	161	13	2002	2002	NUM
ajis02-1680	161	14	)	)	PUNCT
ajis02-1680	161	15	organizational	organizational	ADJ
ajis02-1680	161	16	context	context	NOUN
ajis02-1680	161	17	defined	define	VERB
ajis02-1680	161	18	as	as	ADP
ajis02-1680	161	19	the	the	DET
ajis02-1680	161	20	organizational	organizational	ADJ
ajis02-1680	161	21	size	size	NOUN
ajis02-1680	161	22	,	,	PUNCT
ajis02-1680	161	23	organizational	organizational	ADJ
ajis02-1680	161	24	type	type	NOUN
ajis02-1680	161	25	.	.	PUNCT
ajis02-1680	162	1	not	not	PART
ajis02-1680	162	2	applicable	applicable	ADJ
ajis02-1680	162	3	not	not	PART
ajis02-1680	162	4	applicable	applicable	ADJ
ajis02-1680	162	5	.	.	PUNCT
ajis02-1680	163	1	not	not	PART
ajis02-1680	163	2	applicable	applicable	ADJ
ajis02-1680	163	3	.	.	PUNCT
ajis02-1680	164	1	organizational	organizational	ADJ
ajis02-1680	164	2	affordance	affordance	ADJ
ajis02-1680	164	3	potential	potential	ADJ
ajis02-1680	164	4	behaviors	behavior	NOUN
ajis02-1680	164	5	arising	arise	VERB
ajis02-1680	164	6	from	from	ADP
ajis02-1680	164	7	the	the	DET
ajis02-1680	164	8	collective	collective	ADJ
ajis02-1680	164	9	views	view	NOUN
ajis02-1680	164	10	of	of	ADP
ajis02-1680	164	11	individuals	individual	NOUN
ajis02-1680	164	12	within	within	ADP
ajis02-1680	164	13	organizations	organization	NOUN
ajis02-1680	164	14	when	when	SCONJ
ajis02-1680	164	15	interacting	interact	VERB
ajis02-1680	164	16	with	with	ADP
ajis02-1680	164	17	technology	technology	NOUN
ajis02-1680	164	18	to	to	PART
ajis02-1680	164	19	afford	afford	VERB
ajis02-1680	164	20	their	their	PRON
ajis02-1680	164	21	goal	goal	NOUN
ajis02-1680	164	22	oriented	orient	VERB
ajis02-1680	164	23	actions	action	NOUN
ajis02-1680	164	24	.	.	PUNCT
ajis02-1680	165	1	markus	markus	PROPN
ajis02-1680	165	2	&	&	CCONJ
ajis02-1680	165	3	silver	silver	PROPN
ajis02-1680	165	4	(	(	PUNCT
ajis02-1680	165	5	2008	2008	NUM
ajis02-1680	165	6	)	)	PUNCT
ajis02-1680	165	7	;	;	PUNCT
ajis02-1680	165	8	leonardi	leonardi	PROPN
ajis02-1680	165	9	(	(	PUNCT
ajis02-1680	165	10	2011	2011	NUM
ajis02-1680	165	11	)	)	PUNCT
ajis02-1680	165	12	;	;	PUNCT
ajis02-1680	165	13	volkoff	volkoff	NOUN
ajis02-1680	165	14	&	&	CCONJ
ajis02-1680	165	15	strong	strong	ADJ
ajis02-1680	165	16	(	(	PUNCT
ajis02-1680	165	17	2013	2013	NUM
ajis02-1680	165	18	)	)	PUNCT
ajis02-1680	165	19	similar	similar	ADJ
ajis02-1680	165	20	in	in	ADP
ajis02-1680	165	21	meaning	meaning	NOUN
ajis02-1680	165	22	to	to	ADP
ajis02-1680	165	23	affordance	affordance	PROPN
ajis02-1680	165	24	concept	concept	NOUN
ajis02-1680	165	25	.	.	PUNCT
ajis02-1680	166	1	not	not	PART
ajis02-1680	166	2	applicable	applicable	ADJ
ajis02-1680	166	3	.	.	PUNCT
ajis02-1680	167	1	organizational	organizational	ADJ
ajis02-1680	167	2	use	use	NOUN
ajis02-1680	167	3	of	of	ADP
ajis02-1680	167	4	is	be	AUX
ajis02-1680	167	5	the	the	DET
ajis02-1680	167	6	actual	actual	ADJ
ajis02-1680	167	7	use	use	NOUN
ajis02-1680	167	8	of	of	ADP
ajis02-1680	167	9	is	be	AUX
ajis02-1680	167	10	.	.	PUNCT
ajis02-1680	168	1	venkatesh	venkatesh	PROPN
ajis02-1680	168	2	et	et	PROPN
ajis02-1680	168	3	al	al	PROPN
ajis02-1680	168	4	.	.	PROPN
ajis02-1680	169	1	(	(	PUNCT
ajis02-1680	169	2	2003	2003	NUM
ajis02-1680	169	3	)	)	PUNCT
ajis02-1680	169	4	similar	similar	ADJ
ajis02-1680	169	5	in	in	ADP
ajis02-1680	169	6	meaning	meaning	NOUN
ajis02-1680	169	7	to	to	PART
ajis02-1680	169	8	use	use	VERB
ajis02-1680	169	9	behavior	behavior	NOUN
ajis02-1680	169	10	the	the	DET
ajis02-1680	169	11	concept	concept	NOUN
ajis02-1680	169	12	is	be	AUX
ajis02-1680	169	13	adapted	adapt	VERB
ajis02-1680	169	14	to	to	ADP
ajis02-1680	169	15	the	the	DET
ajis02-1680	169	16	organizational	organizational	ADJ
ajis02-1680	169	17	level	level	NOUN
ajis02-1680	169	18	.	.	PUNCT
ajis02-1680	170	1	table	table	NOUN
ajis02-1680	170	2	1	1	NUM
ajis02-1680	170	3	.	.	PUNCT
ajis02-1680	171	1	explanatory	explanatory	ADJ
ajis02-1680	171	2	constructs	construct	NOUN
ajis02-1680	171	3	in	in	ADP
ajis02-1680	171	4	is	be	AUX
ajis02-1680	171	5	adoption	adoption	NOUN
ajis02-1680	171	6	decisions	decision	NOUN
ajis02-1680	171	7	3	3	NUM
ajis02-1680	171	8	research	research	NOUN
ajis02-1680	171	9	context	context	NOUN
ajis02-1680	171	10	,	,	PUNCT
ajis02-1680	171	11	data	datum	NOUN
ajis02-1680	171	12	and	and	CCONJ
ajis02-1680	171	13	research	research	NOUN
ajis02-1680	171	14	method	method	NOUN
ajis02-1680	171	15	3.1	3.1	NUM
ajis02-1680	171	16	research	research	NOUN
ajis02-1680	171	17	context	context	NOUN
ajis02-1680	171	18	:	:	PUNCT
ajis02-1680	171	19	sbr	sbr	NOUN
ajis02-1680	171	20	adoption	adoption	NOUN
ajis02-1680	171	21	in	in	ADP
ajis02-1680	171	22	australia	australia	PROPN
ajis02-1680	171	23	sbr	sbr	NOUN
ajis02-1680	171	24	is	be	AUX
ajis02-1680	171	25	a	a	DET
ajis02-1680	171	26	standard	standard	ADJ
ajis02-1680	171	27	approach	approach	NOUN
ajis02-1680	171	28	to	to	ADP
ajis02-1680	171	29	online	online	ADJ
ajis02-1680	171	30	or	or	CCONJ
ajis02-1680	171	31	digital	digital	ADJ
ajis02-1680	171	32	record	record	NOUN
ajis02-1680	171	33	-	-	PUNCT
ajis02-1680	171	34	keeping	keeping	NOUN
ajis02-1680	171	35	,	,	PUNCT
ajis02-1680	171	36	and	and	CCONJ
ajis02-1680	171	37	extensible	extensible	ADJ
ajis02-1680	171	38	business	business	NOUN
ajis02-1680	171	39	reporting	reporting	NOUN
ajis02-1680	171	40	language	language	NOUN
ajis02-1680	171	41	(	(	PUNCT
ajis02-1680	171	42	xbrl	xbrl	PROPN
ajis02-1680	171	43	)	)	PUNCT
ajis02-1680	171	44	is	be	AUX
ajis02-1680	171	45	the	the	DET
ajis02-1680	171	46	enabling	enable	VERB
ajis02-1680	171	47	technology	technology	NOUN
ajis02-1680	171	48	for	for	ADP
ajis02-1680	171	49	sbr	sbr	NOUN
ajis02-1680	171	50	for	for	ADP
ajis02-1680	171	51	business	business	NOUN
ajis02-1680	171	52	transactions	transaction	NOUN
ajis02-1680	171	53	.	.	PUNCT
ajis02-1680	172	1	the	the	DET
ajis02-1680	172	2	use	use	NOUN
ajis02-1680	172	3	of	of	ADP
ajis02-1680	172	4	xbrl	xbrl	PROPN
ajis02-1680	172	5	is	be	AUX
ajis02-1680	172	6	expanding	expand	VERB
ajis02-1680	172	7	globally	globally	ADV
ajis02-1680	172	8	.	.	PUNCT
ajis02-1680	173	1	in	in	ADP
ajis02-1680	173	2	the	the	DET
ajis02-1680	173	3	us	us	PROPN
ajis02-1680	173	4	,	,	PUNCT
ajis02-1680	173	5	the	the	DET
ajis02-1680	173	6	securities	securities	PROPN
ajis02-1680	173	7	and	and	CCONJ
ajis02-1680	173	8	exchange	exchange	PROPN
ajis02-1680	173	9	commission	commission	PROPN
ajis02-1680	173	10	(	(	PUNCT
ajis02-1680	173	11	sec	sec	PROPN
ajis02-1680	173	12	hereafter	hereafter	ADV
ajis02-1680	173	13	)	)	PUNCT
ajis02-1680	173	14	allowed	allow	VERB
ajis02-1680	173	15	companies	company	NOUN
ajis02-1680	173	16	to	to	PART
ajis02-1680	173	17	voluntarily	voluntarily	ADV
ajis02-1680	173	18	file	file	VERB
ajis02-1680	173	19	xbrl	xbrl	PROPN
ajis02-1680	173	20	-	-	PUNCT
ajis02-1680	173	21	based	base	VERB
ajis02-1680	173	22	company	company	NOUN
ajis02-1680	173	23	reports	report	NOUN
ajis02-1680	173	24	starting	start	VERB
ajis02-1680	173	25	2005	2005	NUM
ajis02-1680	173	26	and	and	CCONJ
ajis02-1680	173	27	in	in	ADP
ajis02-1680	173	28	2009	2009	NUM
ajis02-1680	173	29	mandating	mandate	VERB
ajis02-1680	173	30	xbrl	xbrl	PROPN
ajis02-1680	173	31	-	-	PUNCT
ajis02-1680	173	32	based	base	VERB
ajis02-1680	173	33	reporting	reporting	NOUN
ajis02-1680	173	34	for	for	ADP
ajis02-1680	173	35	public	public	ADJ
ajis02-1680	173	36	companies	company	NOUN
ajis02-1680	173	37	(	(	PUNCT
ajis02-1680	173	38	us	us	PROPN
ajis02-1680	173	39	securities	security	NOUN
ajis02-1680	173	40	and	and	CCONJ
ajis02-1680	173	41	australasian	australasian	ADJ
ajis02-1680	173	42	journal	journal	NOUN
ajis02-1680	173	43	of	of	ADP
ajis02-1680	173	44	information	information	NOUN
ajis02-1680	173	45	systems	systems	PROPN
ajis02-1680	173	46	perdana	perdana	PROPN
ajis02-1680	173	47	,	,	PUNCT
ajis02-1680	173	48	robb	robb	NOUN
ajis02-1680	173	49	,	,	PUNCT
ajis02-1680	173	50	rohde	rohde	PROPN
ajis02-1680	173	51	&	&	CCONJ
ajis02-1680	173	52	birt	birt	PROPN
ajis02-1680	173	53	2018	2018	NUM
ajis02-1680	173	54	,	,	PUNCT
ajis02-1680	173	55	vol	vol	NOUN
ajis02-1680	173	56	22	22	NUM
ajis02-1680	173	57	,	,	PUNCT
ajis02-1680	173	58	research	research	NOUN
ajis02-1680	173	59	article	article	NOUN
ajis02-1680	173	60	sbr	sbr	NOUN
ajis02-1680	173	61	adoption	adoption	NOUN
ajis02-1680	173	62	in	in	ADP
ajis02-1680	173	63	australia	australia	PROPN
ajis02-1680	173	64	10	10	NUM
ajis02-1680	173	65	exchange	exchange	PROPN
ajis02-1680	173	66	commission	commission	NOUN
ajis02-1680	173	67	,	,	PUNCT
ajis02-1680	173	68	2016	2016	NUM
ajis02-1680	173	69	)	)	PUNCT
ajis02-1680	173	70	.	.	PUNCT
ajis02-1680	174	1	countries	country	NOUN
ajis02-1680	174	2	that	that	PRON
ajis02-1680	174	3	have	have	AUX
ajis02-1680	174	4	adopted	adopt	VERB
ajis02-1680	174	5	xbrl	xbrl	PROPN
ajis02-1680	174	6	for	for	ADP
ajis02-1680	174	7	business	business	NOUN
ajis02-1680	174	8	-	-	PUNCT
ajis02-1680	174	9	to	to	ADP
ajis02-1680	174	10	-	-	PUNCT
ajis02-1680	174	11	government	government	NOUN
ajis02-1680	174	12	reporting	reporting	NOUN
ajis02-1680	174	13	include	include	VERB
ajis02-1680	174	14	canada	canada	PROPN
ajis02-1680	174	15	,	,	PUNCT
ajis02-1680	174	16	uk	uk	PROPN
ajis02-1680	174	17	,	,	PUNCT
ajis02-1680	174	18	singapore	singapore	PROPN
ajis02-1680	174	19	,	,	PUNCT
ajis02-1680	174	20	spain	spain	PROPN
ajis02-1680	174	21	,	,	PUNCT
ajis02-1680	174	22	and	and	CCONJ
ajis02-1680	174	23	sweden	sweden	PROPN
ajis02-1680	174	24	(	(	PUNCT
ajis02-1680	174	25	azam	azam	PROPN
ajis02-1680	174	26	&	&	CCONJ
ajis02-1680	174	27	taylor	taylor	PROPN
ajis02-1680	174	28	,	,	PUNCT
ajis02-1680	174	29	2011	2011	NUM
ajis02-1680	174	30	;	;	PUNCT
ajis02-1680	174	31	chen	chen	PROPN
ajis02-1680	174	32	,	,	PUNCT
ajis02-1680	174	33	2012	2012	NUM
ajis02-1680	174	34	)	)	PUNCT
ajis02-1680	174	35	.	.	PUNCT
ajis02-1680	175	1	countries	country	NOUN
ajis02-1680	175	2	which	which	PRON
ajis02-1680	175	3	have	have	AUX
ajis02-1680	175	4	mandated	mandate	VERB
ajis02-1680	175	5	xbrl	xbrl	PROPN
ajis02-1680	175	6	for	for	ADP
ajis02-1680	175	7	reporting	report	VERB
ajis02-1680	175	8	to	to	ADP
ajis02-1680	175	9	government	government	NOUN
ajis02-1680	175	10	agencies	agency	NOUN
ajis02-1680	175	11	include	include	VERB
ajis02-1680	175	12	japan	japan	PROPN
ajis02-1680	175	13	,	,	PUNCT
ajis02-1680	175	14	denmark	denmark	PROPN
ajis02-1680	175	15	,	,	PUNCT
ajis02-1680	175	16	the	the	DET
ajis02-1680	175	17	netherlands	netherlands	PROPN
ajis02-1680	175	18	,	,	PUNCT
ajis02-1680	175	19	and	and	CCONJ
ajis02-1680	175	20	the	the	DET
ajis02-1680	175	21	united	united	ADJ
ajis02-1680	175	22	kingdom	kingdom	PROPN
ajis02-1680	175	23	.	.	PUNCT
ajis02-1680	176	1	in	in	ADP
ajis02-1680	176	2	australia	australia	PROPN
ajis02-1680	176	3	,	,	PUNCT
ajis02-1680	176	4	sbr	sbr	PROPN
ajis02-1680	176	5	was	be	AUX
ajis02-1680	176	6	introduced	introduce	VERB
ajis02-1680	176	7	in	in	ADP
ajis02-1680	176	8	2010	2010	NUM
ajis02-1680	176	9	to	to	PART
ajis02-1680	176	10	reduce	reduce	VERB
ajis02-1680	176	11	the	the	DET
ajis02-1680	176	12	regulatory	regulatory	ADJ
ajis02-1680	176	13	reporting	reporting	NOUN
ajis02-1680	176	14	burden	burden	NOUN
ajis02-1680	176	15	,	,	PUNCT
ajis02-1680	176	16	and	and	CCONJ
ajis02-1680	176	17	in	in	ADP
ajis02-1680	176	18	consequence	consequence	NOUN
ajis02-1680	176	19	,	,	PUNCT
ajis02-1680	176	20	also	also	ADV
ajis02-1680	176	21	reduce	reduce	VERB
ajis02-1680	176	22	the	the	DET
ajis02-1680	176	23	cost	cost	NOUN
ajis02-1680	176	24	burden	burden	NOUN
ajis02-1680	176	25	on	on	ADP
ajis02-1680	176	26	businesses	business	NOUN
ajis02-1680	176	27	.	.	PUNCT
ajis02-1680	177	1	one	one	NUM
ajis02-1680	177	2	of	of	ADP
ajis02-1680	177	3	the	the	DET
ajis02-1680	177	4	main	main	ADJ
ajis02-1680	177	5	benefits	benefit	NOUN
ajis02-1680	177	6	of	of	ADP
ajis02-1680	177	7	sbr	sbr	NOUN
ajis02-1680	177	8	is	be	AUX
ajis02-1680	177	9	its	its	PRON
ajis02-1680	177	10	ability	ability	NOUN
ajis02-1680	177	11	to	to	PART
ajis02-1680	177	12	create	create	VERB
ajis02-1680	177	13	significant	significant	ADJ
ajis02-1680	177	14	efficiencies	efficiency	NOUN
ajis02-1680	177	15	in	in	ADP
ajis02-1680	177	16	the	the	DET
ajis02-1680	177	17	regulatory	regulatory	ADJ
ajis02-1680	177	18	reporting	reporting	NOUN
ajis02-1680	177	19	process	process	NOUN
ajis02-1680	177	20	(	(	PUNCT
ajis02-1680	177	21	robb	robb	NOUN
ajis02-1680	177	22	,	,	PUNCT
ajis02-1680	177	23	rohde	rohde	PROPN
ajis02-1680	177	24	&	&	CCONJ
ajis02-1680	177	25	green	green	PROPN
ajis02-1680	177	26	,	,	PUNCT
ajis02-1680	177	27	2016	2016	NUM
ajis02-1680	177	28	)	)	PUNCT
ajis02-1680	177	29	.	.	PUNCT
ajis02-1680	178	1	in	in	ADP
ajis02-1680	178	2	the	the	DET
ajis02-1680	178	3	context	context	NOUN
ajis02-1680	178	4	of	of	ADP
ajis02-1680	178	5	business	business	NOUN
ajis02-1680	178	6	reporting	reporting	NOUN
ajis02-1680	178	7	,	,	PUNCT
ajis02-1680	178	8	the	the	DET
ajis02-1680	178	9	costs	cost	NOUN
ajis02-1680	178	10	arise	arise	VERB
ajis02-1680	178	11	due	due	ADP
ajis02-1680	178	12	to	to	ADP
ajis02-1680	178	13	the	the	DET
ajis02-1680	178	14	exchanges	exchange	NOUN
ajis02-1680	178	15	between	between	ADP
ajis02-1680	178	16	those	those	PRON
ajis02-1680	178	17	who	who	PRON
ajis02-1680	178	18	prepare	prepare	VERB
ajis02-1680	178	19	(	(	PUNCT
ajis02-1680	178	20	data	datum	NOUN
ajis02-1680	178	21	and	and	CCONJ
ajis02-1680	178	22	report	report	NOUN
ajis02-1680	178	23	producers	producer	NOUN
ajis02-1680	178	24	)	)	PUNCT
ajis02-1680	178	25	and	and	CCONJ
ajis02-1680	178	26	those	those	PRON
ajis02-1680	178	27	who	who	PRON
ajis02-1680	178	28	use	use	VERB
ajis02-1680	178	29	(	(	PUNCT
ajis02-1680	178	30	data	datum	NOUN
ajis02-1680	178	31	and	and	CCONJ
ajis02-1680	178	32	report	report	NOUN
ajis02-1680	178	33	consumers	consumer	NOUN
ajis02-1680	178	34	)	)	PUNCT
ajis02-1680	178	35	financial	financial	ADJ
ajis02-1680	178	36	reports	report	NOUN
ajis02-1680	178	37	.	.	PUNCT
ajis02-1680	179	1	as	as	SCONJ
ajis02-1680	179	2	noted	note	VERB
ajis02-1680	179	3	in	in	ADP
ajis02-1680	179	4	its	its	PRON
ajis02-1680	179	5	sbr	sbr	NOUN
ajis02-1680	179	6	options	option	NOUN
ajis02-1680	179	7	paper	paper	NOUN
ajis02-1680	179	8	,	,	PUNCT
ajis02-1680	179	9	the	the	DET
ajis02-1680	179	10	premise	premise	NOUN
ajis02-1680	179	11	of	of	ADP
ajis02-1680	179	12	sbr	sbr	NOUN
ajis02-1680	179	13	is	be	AUX
ajis02-1680	179	14	that	that	SCONJ
ajis02-1680	179	15	businesses	business	NOUN
ajis02-1680	179	16	’	'	PUNCT
ajis02-1680	179	17	reporting	report	VERB
ajis02-1680	179	18	information	information	NOUN
ajis02-1680	179	19	to	to	ADP
ajis02-1680	179	20	government	government	NOUN
ajis02-1680	179	21	will	will	AUX
ajis02-1680	179	22	be	be	AUX
ajis02-1680	179	23	‘	'	PUNCT
ajis02-1680	179	24	recorded	record	VERB
ajis02-1680	179	25	once	once	ADV
ajis02-1680	179	26	,	,	PUNCT
ajis02-1680	179	27	reported	report	VERB
ajis02-1680	179	28	to	to	ADP
ajis02-1680	179	29	many	many	ADJ
ajis02-1680	179	30	’	'	PUNCT
ajis02-1680	179	31	to	to	PART
ajis02-1680	179	32	help	help	VERB
ajis02-1680	179	33	enhance	enhance	VERB
ajis02-1680	179	34	business	business	NOUN
ajis02-1680	179	35	efficiency	efficiency	NOUN
ajis02-1680	179	36	(	(	PUNCT
ajis02-1680	179	37	treasury	treasury	NOUN
ajis02-1680	179	38	,	,	PUNCT
ajis02-1680	179	39	2012	2012	NUM
ajis02-1680	179	40	)	)	PUNCT
ajis02-1680	179	41	.	.	PUNCT
ajis02-1680	180	1	despite	despite	SCONJ
ajis02-1680	180	2	sbr	sbr	PROPN
ajis02-1680	180	3	’s	’s	PART
ajis02-1680	180	4	availability	availability	NOUN
ajis02-1680	180	5	since	since	SCONJ
ajis02-1680	180	6	2010	2010	NUM
ajis02-1680	180	7	,	,	PUNCT
ajis02-1680	180	8	its	its	PRON
ajis02-1680	180	9	awareness	awareness	NOUN
ajis02-1680	180	10	and	and	CCONJ
ajis02-1680	180	11	adoption	adoption	NOUN
ajis02-1680	180	12	has	have	AUX
ajis02-1680	180	13	been	be	AUX
ajis02-1680	180	14	limited	limit	VERB
ajis02-1680	180	15	in	in	ADP
ajis02-1680	180	16	australia	australia	PROPN
ajis02-1680	180	17	(	(	PUNCT
ajis02-1680	180	18	nagy	nagy	PROPN
ajis02-1680	180	19	et	et	PROPN
ajis02-1680	180	20	al	al	PROPN
ajis02-1680	180	21	.	.	PROPN
ajis02-1680	180	22	2008	2008	NUM
ajis02-1680	180	23	,	,	PUNCT
ajis02-1680	180	24	azam	azam	PROPN
ajis02-1680	180	25	&	&	CCONJ
ajis02-1680	180	26	taylor	taylor	PROPN
ajis02-1680	180	27	,	,	PUNCT
ajis02-1680	180	28	2011	2011	NUM
ajis02-1680	180	29	;	;	PUNCT
ajis02-1680	180	30	2016	2016	NUM
ajis02-1680	180	31	)	)	PUNCT
ajis02-1680	180	32	.	.	PUNCT
ajis02-1680	181	1	to	to	PART
ajis02-1680	181	2	help	help	VERB
ajis02-1680	181	3	encourage	encourage	VERB
ajis02-1680	181	4	uptake	uptake	NOUN
ajis02-1680	181	5	of	of	ADP
ajis02-1680	181	6	sbr	sbr	NOUN
ajis02-1680	181	7	,	,	PUNCT
ajis02-1680	181	8	since	since	SCONJ
ajis02-1680	181	9	2015	2015	NUM
ajis02-1680	181	10	the	the	DET
ajis02-1680	181	11	australian	australian	ADJ
ajis02-1680	181	12	securities	security	NOUN
ajis02-1680	181	13	and	and	CCONJ
ajis02-1680	181	14	investments	investment	NOUN
ajis02-1680	181	15	commission	commission	PROPN
ajis02-1680	181	16	(	(	PUNCT
ajis02-1680	181	17	asic	asic	PROPN
ajis02-1680	181	18	)	)	PUNCT
ajis02-1680	181	19	has	have	AUX
ajis02-1680	181	20	permitted	permit	VERB
ajis02-1680	181	21	the	the	DET
ajis02-1680	181	22	use	use	NOUN
ajis02-1680	181	23	of	of	ADP
ajis02-1680	181	24	improved	improve	VERB
ajis02-1680	181	25	digital	digital	ADJ
ajis02-1680	181	26	reporting	reporting	NOUN
ajis02-1680	181	27	technology	technology	NOUN
ajis02-1680	181	28	(	(	PUNCT
ajis02-1680	181	29	ixbrl	ixbrl	X
ajis02-1680	181	30	)	)	PUNCT
ajis02-1680	181	31	removing	remove	VERB
ajis02-1680	181	32	the	the	DET
ajis02-1680	181	33	requirement	requirement	NOUN
ajis02-1680	181	34	for	for	ADP
ajis02-1680	181	35	lodging	lodge	VERB
ajis02-1680	181	36	entities	entity	NOUN
ajis02-1680	181	37	to	to	PART
ajis02-1680	181	38	submit	submit	VERB
ajis02-1680	181	39	their	their	PRON
ajis02-1680	181	40	financial	financial	ADJ
ajis02-1680	181	41	reports	report	NOUN
ajis02-1680	181	42	as	as	ADP
ajis02-1680	181	43	human	human	ADJ
ajis02-1680	181	44	readable	readable	ADJ
ajis02-1680	181	45	pdfs	pdfs	NOUN
ajis02-1680	181	46	(	(	PUNCT
ajis02-1680	181	47	previously	previously	ADV
ajis02-1680	181	48	businesses	business	NOUN
ajis02-1680	181	49	using	use	VERB
ajis02-1680	181	50	xbrl	xbrl	PROPN
ajis02-1680	181	51	also	also	ADV
ajis02-1680	181	52	had	have	AUX
ajis02-1680	181	53	to	to	PART
ajis02-1680	181	54	submit	submit	VERB
ajis02-1680	181	55	human	human	ADJ
ajis02-1680	181	56	readable	readable	ADJ
ajis02-1680	181	57	pdfs	pdfs	NOUN
ajis02-1680	181	58	)	)	PUNCT
ajis02-1680	181	59	.	.	PUNCT
ajis02-1680	182	1	reported	report	VERB
ajis02-1680	182	2	benefits	benefit	NOUN
ajis02-1680	182	3	of	of	ADP
ajis02-1680	182	4	using	use	VERB
ajis02-1680	182	5	xbrl	xbrl	PROPN
ajis02-1680	182	6	include	include	VERB
ajis02-1680	182	7	improving	improve	VERB
ajis02-1680	182	8	the	the	DET
ajis02-1680	182	9	efficiency	efficiency	NOUN
ajis02-1680	182	10	of	of	ADP
ajis02-1680	182	11	financial	financial	ADJ
ajis02-1680	182	12	reporting	reporting	NOUN
ajis02-1680	182	13	,	,	PUNCT
ajis02-1680	182	14	accuracy	accuracy	NOUN
ajis02-1680	182	15	of	of	ADP
ajis02-1680	182	16	the	the	DET
ajis02-1680	182	17	financial	financial	ADJ
ajis02-1680	182	18	data	datum	NOUN
ajis02-1680	182	19	,	,	PUNCT
ajis02-1680	182	20	timeliness	timeliness	NOUN
ajis02-1680	182	21	and	and	CCONJ
ajis02-1680	182	22	reliability	reliability	NOUN
ajis02-1680	182	23	of	of	ADP
ajis02-1680	182	24	the	the	DET
ajis02-1680	182	25	data	datum	NOUN
ajis02-1680	182	26	,	,	PUNCT
ajis02-1680	182	27	and	and	CCONJ
ajis02-1680	182	28	the	the	DET
ajis02-1680	182	29	ease	ease	NOUN
ajis02-1680	182	30	with	with	ADP
ajis02-1680	182	31	which	which	PRON
ajis02-1680	182	32	data	datum	NOUN
ajis02-1680	182	33	can	can	AUX
ajis02-1680	182	34	be	be	AUX
ajis02-1680	182	35	acquired	acquire	VERB
ajis02-1680	182	36	and	and	CCONJ
ajis02-1680	182	37	analysed	analyse	VERB
ajis02-1680	182	38	(	(	PUNCT
ajis02-1680	182	39	garner	garner	PROPN
ajis02-1680	182	40	,	,	PUNCT
ajis02-1680	182	41	henderson	henderson	PROPN
ajis02-1680	182	42	,	,	PUNCT
ajis02-1680	182	43	sheetz	sheetz	PROPN
ajis02-1680	182	44	,	,	PUNCT
ajis02-1680	182	45	&	&	CCONJ
ajis02-1680	182	46	trinkle	trinkle	ADJ
ajis02-1680	182	47	,	,	PUNCT
ajis02-1680	182	48	2013	2013	NUM
ajis02-1680	182	49	)	)	PUNCT
ajis02-1680	182	50	.	.	PUNCT
ajis02-1680	183	1	in	in	ADP
ajis02-1680	183	2	australia	australia	PROPN
ajis02-1680	183	3	,	,	PUNCT
ajis02-1680	183	4	the	the	DET
ajis02-1680	183	5	purported	purport	VERB
ajis02-1680	183	6	benefits	benefit	NOUN
ajis02-1680	183	7	of	of	ADP
ajis02-1680	183	8	using	use	VERB
ajis02-1680	183	9	sbr	sbr	NOUN
ajis02-1680	183	10	include	include	VERB
ajis02-1680	183	11	;	;	PUNCT
ajis02-1680	183	12	the	the	DET
ajis02-1680	183	13	adoption	adoption	NOUN
ajis02-1680	183	14	of	of	ADP
ajis02-1680	183	15	a	a	DET
ajis02-1680	183	16	common	common	ADJ
ajis02-1680	183	17	reporting	reporting	NOUN
ajis02-1680	183	18	standard	standard	NOUN
ajis02-1680	183	19	(	(	PUNCT
ajis02-1680	183	20	xbrl	xbrl	PROPN
ajis02-1680	183	21	taxonomy	taxonomy	NOUN
ajis02-1680	183	22	)	)	PUNCT
ajis02-1680	183	23	,	,	PUNCT
ajis02-1680	183	24	making	make	VERB
ajis02-1680	183	25	financial	financial	ADJ
ajis02-1680	183	26	reporting	reporting	NOUN
ajis02-1680	183	27	a	a	DET
ajis02-1680	183	28	by	by	ADP
ajis02-1680	183	29	-	-	PUNCT
ajis02-1680	183	30	product	product	NOUN
ajis02-1680	183	31	of	of	ADP
ajis02-1680	183	32	natural	natural	ADJ
ajis02-1680	183	33	business	business	NOUN
ajis02-1680	183	34	processes	process	NOUN
ajis02-1680	183	35	,	,	PUNCT
ajis02-1680	183	36	and	and	CCONJ
ajis02-1680	183	37	providing	provide	VERB
ajis02-1680	183	38	an	an	DET
ajis02-1680	183	39	electronic	electronic	ADJ
ajis02-1680	183	40	interface	interface	NOUN
ajis02-1680	183	41	to	to	ADP
ajis02-1680	183	42	agencies	agency	NOUN
ajis02-1680	183	43	directly	directly	ADV
ajis02-1680	183	44	from	from	ADP
ajis02-1680	183	45	accounting	account	VERB
ajis02-1680	183	46	software	software	NOUN
ajis02-1680	183	47	to	to	PART
ajis02-1680	183	48	provide	provide	VERB
ajis02-1680	183	49	validation	validation	NOUN
ajis02-1680	183	50	of	of	ADP
ajis02-1680	183	51	reports	report	NOUN
ajis02-1680	183	52	(	(	PUNCT
ajis02-1680	183	53	treasury	treasury	NOUN
ajis02-1680	183	54	2012	2012	NUM
ajis02-1680	183	55	)	)	PUNCT
ajis02-1680	183	56	.	.	PUNCT
ajis02-1680	184	1	prior	prior	ADJ
ajis02-1680	184	2	research	research	NOUN
ajis02-1680	184	3	in	in	ADP
ajis02-1680	184	4	the	the	DET
ajis02-1680	184	5	xbrl	xbrl	PROPN
ajis02-1680	184	6	literature	literature	PROPN
ajis02-1680	184	7	has	have	AUX
ajis02-1680	184	8	primarily	primarily	ADV
ajis02-1680	184	9	focused	focus	VERB
ajis02-1680	184	10	on	on	ADP
ajis02-1680	184	11	the	the	DET
ajis02-1680	184	12	theoretical	theoretical	ADJ
ajis02-1680	184	13	attributes	attribute	NOUN
ajis02-1680	184	14	and	and	CCONJ
ajis02-1680	184	15	benefits	benefit	NOUN
ajis02-1680	184	16	associated	associate	VERB
ajis02-1680	184	17	with	with	ADP
ajis02-1680	184	18	xbrl	xbrl	PROPN
ajis02-1680	184	19	-	-	PUNCT
ajis02-1680	184	20	based	base	VERB
ajis02-1680	184	21	reporting	reporting	NOUN
ajis02-1680	184	22	from	from	ADP
ajis02-1680	184	23	a	a	DET
ajis02-1680	184	24	user	user	NOUN
ajis02-1680	184	25	perspective	perspective	NOUN
ajis02-1680	184	26	(	(	PUNCT
ajis02-1680	184	27	alles	alle	NOUN
ajis02-1680	184	28	&	&	CCONJ
ajis02-1680	184	29	piechocki	piechocki	NOUN
ajis02-1680	184	30	,	,	PUNCT
ajis02-1680	184	31	2012	2012	NUM
ajis02-1680	184	32	;	;	PUNCT
ajis02-1680	184	33	baldwin	baldwin	PROPN
ajis02-1680	184	34	,	,	PUNCT
ajis02-1680	184	35	brown	brown	PROPN
ajis02-1680	184	36	&	&	CCONJ
ajis02-1680	184	37	trinkle	trinkle	ADJ
ajis02-1680	184	38	,	,	PUNCT
ajis02-1680	184	39	2006	2006	NUM
ajis02-1680	184	40	;	;	PUNCT
ajis02-1680	184	41	janvrin	janvrin	PROPN
ajis02-1680	184	42	&	&	CCONJ
ajis02-1680	184	43	mascha	mascha	PROPN
ajis02-1680	184	44	,	,	PUNCT
ajis02-1680	184	45	2010	2010	NUM
ajis02-1680	184	46	;	;	PUNCT
ajis02-1680	184	47	vasarhelyi	vasarhelyi	NOUN
ajis02-1680	184	48	,	,	PUNCT
ajis02-1680	184	49	chan	chan	PROPN
ajis02-1680	184	50	&	&	CCONJ
ajis02-1680	184	51	krahel	krahel	PROPN
ajis02-1680	184	52	,	,	PUNCT
ajis02-1680	184	53	2012	2012	NUM
ajis02-1680	184	54	;	;	PUNCT
ajis02-1680	184	55	muthusamy	muthusamy	ADJ
ajis02-1680	184	56	,	,	PUNCT
ajis02-1680	184	57	bir	bir	PROPN
ajis02-1680	184	58	&	&	CCONJ
ajis02-1680	184	59	birt	birt	PROPN
ajis02-1680	184	60	,	,	PUNCT
ajis02-1680	184	61	2017	2017	NUM
ajis02-1680	184	62	)	)	PUNCT
ajis02-1680	184	63	.	.	PUNCT
ajis02-1680	185	1	recent	recent	ADJ
ajis02-1680	185	2	research	research	NOUN
ajis02-1680	185	3	has	have	AUX
ajis02-1680	185	4	found	find	VERB
ajis02-1680	185	5	that	that	SCONJ
ajis02-1680	185	6	the	the	DET
ajis02-1680	185	7	anticipated	anticipated	ADJ
ajis02-1680	185	8	benefits	benefit	NOUN
ajis02-1680	185	9	of	of	ADP
ajis02-1680	185	10	xbrl	xbrl	PROPN
ajis02-1680	185	11	focus	focus	VERB
ajis02-1680	185	12	predominantly	predominantly	ADV
ajis02-1680	185	13	on	on	ADP
ajis02-1680	185	14	efficiency	efficiency	NOUN
ajis02-1680	185	15	within	within	ADP
ajis02-1680	185	16	the	the	DET
ajis02-1680	185	17	realm	realm	NOUN
ajis02-1680	185	18	of	of	ADP
ajis02-1680	185	19	the	the	DET
ajis02-1680	185	20	data	datum	NOUN
ajis02-1680	185	21	and	and	CCONJ
ajis02-1680	185	22	report	report	NOUN
ajis02-1680	185	23	-	-	PUNCT
ajis02-1680	185	24	producers	producer	NOUN
ajis02-1680	185	25	and	and	CCONJ
ajis02-1680	185	26	on	on	ADP
ajis02-1680	185	27	effectiveness	effectiveness	NOUN
ajis02-1680	185	28	within	within	ADP
ajis02-1680	185	29	the	the	DET
ajis02-1680	185	30	realm	realm	NOUN
ajis02-1680	185	31	of	of	ADP
ajis02-1680	185	32	the	the	DET
ajis02-1680	185	33	data	datum	NOUN
ajis02-1680	185	34	and	and	CCONJ
ajis02-1680	185	35	report	report	NOUN
ajis02-1680	185	36	-	-	PUNCT
ajis02-1680	185	37	consumers	consumer	NOUN
ajis02-1680	185	38	(	(	PUNCT
ajis02-1680	185	39	robb	robb	NOUN
ajis02-1680	185	40	,	,	PUNCT
ajis02-1680	185	41	et	et	PROPN
ajis02-1680	185	42	al	al	PROPN
ajis02-1680	185	43	.	.	PROPN
ajis02-1680	185	44	2016	2016	NUM
ajis02-1680	185	45	)	)	PUNCT
ajis02-1680	185	46	.	.	PUNCT
ajis02-1680	186	1	financial	financial	ADJ
ajis02-1680	186	2	statements	statement	NOUN
ajis02-1680	186	3	using	use	VERB
ajis02-1680	186	4	xbrl	xbrl	PROPN
ajis02-1680	186	5	,	,	PUNCT
ajis02-1680	186	6	arguably	arguably	ADV
ajis02-1680	186	7	,	,	PUNCT
ajis02-1680	186	8	assist	assist	VERB
ajis02-1680	186	9	in	in	ADP
ajis02-1680	186	10	increasing	increase	VERB
ajis02-1680	186	11	information	information	NOUN
ajis02-1680	186	12	transparency	transparency	NOUN
ajis02-1680	186	13	and	and	CCONJ
ajis02-1680	186	14	ease	ease	NOUN
ajis02-1680	186	15	of	of	ADP
ajis02-1680	186	16	acquisition	acquisition	NOUN
ajis02-1680	186	17	for	for	ADP
ajis02-1680	186	18	financial	financial	ADJ
ajis02-1680	186	19	analysis	analysis	NOUN
ajis02-1680	186	20	tasks	task	NOUN
ajis02-1680	186	21	(	(	PUNCT
ajis02-1680	186	22	muthusamy	muthusamy	PROPN
ajis02-1680	186	23	et	et	PROPN
ajis02-1680	186	24	al	al	PROPN
ajis02-1680	186	25	.	.	PROPN
ajis02-1680	186	26	2017	2017	NUM
ajis02-1680	186	27	;	;	PUNCT
ajis02-1680	186	28	janvrin	janvrin	NOUN
ajis02-1680	186	29	,	,	PUNCT
ajis02-1680	186	30	pinsker	pinsker	PROPN
ajis02-1680	186	31	,	,	PUNCT
ajis02-1680	186	32	&	&	CCONJ
ajis02-1680	186	33	mascha	mascha	PROPN
ajis02-1680	186	34	,	,	PUNCT
ajis02-1680	186	35	2013	2013	NUM
ajis02-1680	186	36	;	;	PUNCT
ajis02-1680	186	37	steenkamp	steenkamp	PROPN
ajis02-1680	186	38	&	&	CCONJ
ajis02-1680	186	39	nel	nel	PROPN
ajis02-1680	186	40	,	,	PUNCT
ajis02-1680	186	41	2012	2012	NUM
ajis02-1680	186	42	)	)	PUNCT
ajis02-1680	186	43	.	.	PUNCT
ajis02-1680	187	1	transparency	transparency	NOUN
ajis02-1680	187	2	of	of	ADP
ajis02-1680	187	3	financial	financial	ADJ
ajis02-1680	187	4	information	information	NOUN
ajis02-1680	187	5	is	be	AUX
ajis02-1680	187	6	also	also	ADV
ajis02-1680	187	7	claimed	claim	VERB
ajis02-1680	187	8	to	to	PART
ajis02-1680	187	9	be	be	AUX
ajis02-1680	187	10	enhanced	enhance	VERB
ajis02-1680	187	11	with	with	ADP
ajis02-1680	187	12	the	the	DET
ajis02-1680	187	13	use	use	NOUN
ajis02-1680	187	14	of	of	ADP
ajis02-1680	187	15	xbrl	xbrl	PROPN
ajis02-1680	187	16	.	.	PUNCT
ajis02-1680	188	1	transparency	transparency	NOUN
ajis02-1680	188	2	refers	refer	VERB
ajis02-1680	188	3	to	to	ADP
ajis02-1680	188	4	the	the	DET
ajis02-1680	188	5	ability	ability	NOUN
ajis02-1680	188	6	to	to	PART
ajis02-1680	188	7	identify	identify	VERB
ajis02-1680	188	8	and	and	CCONJ
ajis02-1680	188	9	evaluate	evaluate	VERB
ajis02-1680	188	10	financial	financial	ADJ
ajis02-1680	188	11	information	information	NOUN
ajis02-1680	188	12	in	in	ADP
ajis02-1680	188	13	all	all	DET
ajis02-1680	188	14	parts	part	NOUN
ajis02-1680	188	15	of	of	ADP
ajis02-1680	188	16	financial	financial	ADJ
ajis02-1680	188	17	reports	report	NOUN
ajis02-1680	188	18	,	,	PUNCT
ajis02-1680	188	19	including	include	VERB
ajis02-1680	188	20	information	information	NOUN
ajis02-1680	188	21	contained	contain	VERB
ajis02-1680	188	22	in	in	ADP
ajis02-1680	188	23	the	the	DET
ajis02-1680	188	24	disclosure	disclosure	NOUN
ajis02-1680	188	25	notes	note	NOUN
ajis02-1680	188	26	(	(	PUNCT
ajis02-1680	188	27	hodge	hodge	PROPN
ajis02-1680	188	28	,	,	PUNCT
ajis02-1680	188	29	kennedy	kennedy	PROPN
ajis02-1680	188	30	&	&	CCONJ
ajis02-1680	188	31	maines	maines	PROPN
ajis02-1680	188	32	,	,	PUNCT
ajis02-1680	188	33	2004	2004	NUM
ajis02-1680	188	34	)	)	PUNCT
ajis02-1680	188	35	.	.	PUNCT
ajis02-1680	189	1	xbrl	xbrl	PROPN
ajis02-1680	189	2	’s	’s	PART
ajis02-1680	189	3	tagged	tag	VERB
ajis02-1680	189	4	information	information	NOUN
ajis02-1680	189	5	is	be	AUX
ajis02-1680	189	6	clear	clear	ADJ
ajis02-1680	189	7	and	and	CCONJ
ajis02-1680	189	8	well	well	ADV
ajis02-1680	189	9	documented	document	VERB
ajis02-1680	189	10	and	and	CCONJ
ajis02-1680	189	11	allows	allow	VERB
ajis02-1680	189	12	users	user	NOUN
ajis02-1680	189	13	to	to	PART
ajis02-1680	189	14	integrate	integrate	VERB
ajis02-1680	189	15	information	information	NOUN
ajis02-1680	189	16	from	from	ADP
ajis02-1680	189	17	various	various	ADJ
ajis02-1680	189	18	locations	location	NOUN
ajis02-1680	189	19	in	in	ADP
ajis02-1680	189	20	the	the	DET
ajis02-1680	189	21	financial	financial	ADJ
ajis02-1680	189	22	reports	report	NOUN
ajis02-1680	189	23	(	(	PUNCT
ajis02-1680	189	24	muthusamy	muthusamy	PROPN
ajis02-1680	189	25	et	et	PROPN
ajis02-1680	189	26	al	al	PROPN
ajis02-1680	189	27	.	.	PROPN
ajis02-1680	189	28	2017	2017	NUM
ajis02-1680	189	29	;	;	PUNCT
ajis02-1680	189	30	hodge	hodge	PROPN
ajis02-1680	189	31	et	et	PROPN
ajis02-1680	189	32	al	al	PROPN
ajis02-1680	189	33	.	.	PROPN
ajis02-1680	189	34	2004	2004	NUM
ajis02-1680	189	35	;	;	PUNCT
ajis02-1680	189	36	alles	alle	NOUN
ajis02-1680	189	37	&	&	CCONJ
ajis02-1680	189	38	piechocki	piechocki	NOUN
ajis02-1680	189	39	,	,	PUNCT
ajis02-1680	189	40	2012	2012	NUM
ajis02-1680	189	41	)	)	PUNCT
ajis02-1680	189	42	.	.	PUNCT
ajis02-1680	190	1	further	far	ADV
ajis02-1680	190	2	,	,	PUNCT
ajis02-1680	190	3	xbrl	xbrl	PROPN
ajis02-1680	190	4	allows	allow	VERB
ajis02-1680	190	5	information	information	NOUN
ajis02-1680	190	6	to	to	PART
ajis02-1680	190	7	be	be	AUX
ajis02-1680	190	8	retrieved	retrieve	VERB
ajis02-1680	190	9	on	on	ADP
ajis02-1680	190	10	a	a	DET
ajis02-1680	190	11	timely	timely	ADJ
ajis02-1680	190	12	basis	basis	NOUN
ajis02-1680	190	13	(	(	PUNCT
ajis02-1680	190	14	azam	azam	PROPN
ajis02-1680	190	15	&	&	CCONJ
ajis02-1680	190	16	taylor	taylor	PROPN
ajis02-1680	190	17	,	,	PUNCT
ajis02-1680	190	18	2011	2011	NUM
ajis02-1680	190	19	)	)	PUNCT
ajis02-1680	190	20	.	.	PUNCT
ajis02-1680	191	1	these	these	DET
ajis02-1680	191	2	features	feature	NOUN
ajis02-1680	191	3	,	,	PUNCT
ajis02-1680	191	4	particularly	particularly	ADV
ajis02-1680	191	5	,	,	PUNCT
ajis02-1680	191	6	the	the	DET
ajis02-1680	191	7	tagging	tagging	NOUN
ajis02-1680	191	8	permitted	permit	VERB
ajis02-1680	191	9	by	by	ADP
ajis02-1680	191	10	xbrl	xbrl	PROPN
ajis02-1680	191	11	-	-	PUNCT
ajis02-1680	191	12	enabled	enable	VERB
ajis02-1680	191	13	reporting	reporting	NOUN
ajis02-1680	191	14	are	be	AUX
ajis02-1680	191	15	absent	absent	ADJ
ajis02-1680	191	16	in	in	ADP
ajis02-1680	191	17	traditional	traditional	ADJ
ajis02-1680	191	18	financial	financial	ADJ
ajis02-1680	191	19	reporting	reporting	NOUN
ajis02-1680	191	20	.	.	PUNCT
ajis02-1680	192	1	while	while	SCONJ
ajis02-1680	192	2	studies	study	NOUN
ajis02-1680	192	3	report	report	VERB
ajis02-1680	192	4	the	the	DET
ajis02-1680	192	5	numerous	numerous	ADJ
ajis02-1680	192	6	advantages	advantage	NOUN
ajis02-1680	192	7	associated	associate	VERB
ajis02-1680	192	8	with	with	ADP
ajis02-1680	192	9	the	the	DET
ajis02-1680	192	10	perceptions	perception	NOUN
ajis02-1680	192	11	of	of	ADP
ajis02-1680	192	12	users	user	NOUN
ajis02-1680	192	13	and	and	CCONJ
ajis02-1680	192	14	the	the	DET
ajis02-1680	192	15	ease	ease	NOUN
ajis02-1680	192	16	of	of	ADP
ajis02-1680	192	17	preparation	preparation	NOUN
ajis02-1680	192	18	of	of	ADP
ajis02-1680	192	19	reports	report	NOUN
ajis02-1680	192	20	,	,	PUNCT
ajis02-1680	192	21	globally	globally	ADV
ajis02-1680	192	22	,	,	PUNCT
ajis02-1680	192	23	voluntary	voluntary	ADJ
ajis02-1680	192	24	xbrl	xbrl	PROPN
ajis02-1680	192	25	adoption	adoption	NOUN
ajis02-1680	192	26	has	have	AUX
ajis02-1680	192	27	been	be	AUX
ajis02-1680	192	28	limited	limit	VERB
ajis02-1680	192	29	.	.	PUNCT
ajis02-1680	193	1	possibly	possibly	ADV
ajis02-1680	193	2	,	,	PUNCT
ajis02-1680	193	3	this	this	DET
ajis02-1680	193	4	limited	limited	ADJ
ajis02-1680	193	5	adoption	adoption	NOUN
ajis02-1680	193	6	is	be	AUX
ajis02-1680	193	7	due	due	ADJ
ajis02-1680	193	8	to	to	ADP
ajis02-1680	193	9	stakeholders	stakeholder	NOUN
ajis02-1680	193	10	’	'	PUNCT
ajis02-1680	193	11	concerns	concern	NOUN
ajis02-1680	193	12	,	,	PUNCT
ajis02-1680	193	13	e.g.	e.g.	ADV
ajis02-1680	193	14	,	,	PUNCT
ajis02-1680	193	15	filers	filer	NOUN
ajis02-1680	193	16	,	,	PUNCT
ajis02-1680	193	17	standard	standard	ADJ
ajis02-1680	193	18	setters	setter	NOUN
ajis02-1680	193	19	,	,	PUNCT
ajis02-1680	193	20	regulators	regulator	NOUN
ajis02-1680	193	21	and/or	and/or	CCONJ
ajis02-1680	193	22	software	software	NOUN
ajis02-1680	193	23	companies	company	NOUN
ajis02-1680	193	24	who	who	PRON
ajis02-1680	193	25	have	have	VERB
ajis02-1680	193	26	yet	yet	ADV
ajis02-1680	193	27	to	to	PART
ajis02-1680	193	28	promote	promote	VERB
ajis02-1680	193	29	the	the	DET
ajis02-1680	193	30	potential	potential	NOUN
ajis02-1680	193	31	of	of	ADP
ajis02-1680	193	32	sbr	sbr	NOUN
ajis02-1680	193	33	in	in	ADP
ajis02-1680	193	34	terms	term	NOUN
ajis02-1680	193	35	australasian	australasian	ADJ
ajis02-1680	193	36	journal	journal	NOUN
ajis02-1680	193	37	of	of	ADP
ajis02-1680	193	38	information	information	NOUN
ajis02-1680	193	39	systems	systems	PROPN
ajis02-1680	193	40	perdana	perdana	PROPN
ajis02-1680	193	41	,	,	PUNCT
ajis02-1680	193	42	robb	robb	NOUN
ajis02-1680	193	43	,	,	PUNCT
ajis02-1680	193	44	rohde	rohde	PROPN
ajis02-1680	193	45	&	&	CCONJ
ajis02-1680	193	46	birt	birt	PROPN
ajis02-1680	193	47	2018	2018	NUM
ajis02-1680	193	48	,	,	PUNCT
ajis02-1680	193	49	vol	vol	NOUN
ajis02-1680	193	50	22	22	NUM
ajis02-1680	193	51	,	,	PUNCT
ajis02-1680	193	52	research	research	NOUN
ajis02-1680	193	53	article	article	NOUN
ajis02-1680	193	54	sbr	sbr	NOUN
ajis02-1680	193	55	adoption	adoption	NOUN
ajis02-1680	193	56	in	in	ADP
ajis02-1680	193	57	australia	australia	PROPN
ajis02-1680	193	58	11	11	NUM
ajis02-1680	193	59	of	of	ADP
ajis02-1680	193	60	data	datum	NOUN
ajis02-1680	193	61	reliability	reliability	NOUN
ajis02-1680	193	62	,	,	PUNCT
ajis02-1680	193	63	value	value	NOUN
ajis02-1680	193	64	-	-	PUNCT
ajis02-1680	193	65	adding	add	VERB
ajis02-1680	193	66	,	,	PUNCT
ajis02-1680	193	67	and	and	CCONJ
ajis02-1680	193	68	easily	easily	ADV
ajis02-1680	193	69	integrated	integrate	VERB
ajis02-1680	193	70	consumption	consumption	NOUN
ajis02-1680	193	71	tools	tool	NOUN
ajis02-1680	193	72	.	.	PUNCT
ajis02-1680	194	1	there	there	PRON
ajis02-1680	194	2	are	be	VERB
ajis02-1680	194	3	other	other	ADJ
ajis02-1680	194	4	issues	issue	NOUN
ajis02-1680	194	5	concerning	concern	VERB
ajis02-1680	194	6	the	the	DET
ajis02-1680	194	7	current	current	ADJ
ajis02-1680	194	8	“	"	PUNCT
ajis02-1680	194	9	language	language	NOUN
ajis02-1680	194	10	”	"	PUNCT
ajis02-1680	194	11	firms	firm	NOUN
ajis02-1680	194	12	’	'	PUNCT
ajis02-1680	194	13	management	management	NOUN
ajis02-1680	194	14	information	information	NOUN
ajis02-1680	194	15	systems	system	NOUN
ajis02-1680	194	16	use	use	VERB
ajis02-1680	194	17	and	and	CCONJ
ajis02-1680	194	18	the	the	DET
ajis02-1680	194	19	on	on	ADV
ajis02-1680	194	20	-	-	PUNCT
ajis02-1680	194	21	going	go	VERB
ajis02-1680	194	22	commitment	commitment	NOUN
ajis02-1680	194	23	of	of	ADP
ajis02-1680	194	24	regulators	regulator	NOUN
ajis02-1680	194	25	(	(	PUNCT
ajis02-1680	194	26	harris	harris	PROPN
ajis02-1680	194	27	&	&	CCONJ
ajis02-1680	194	28	morsfield	morsfield	PROPN
ajis02-1680	194	29	,	,	PUNCT
ajis02-1680	194	30	2012	2012	NUM
ajis02-1680	194	31	)	)	PUNCT
ajis02-1680	194	32	.	.	PUNCT
ajis02-1680	195	1	other	other	ADJ
ajis02-1680	195	2	matters	matter	NOUN
ajis02-1680	195	3	associated	associate	VERB
ajis02-1680	195	4	with	with	ADP
ajis02-1680	195	5	low	low	ADJ
ajis02-1680	195	6	adoption	adoption	NOUN
ajis02-1680	195	7	rates	rate	NOUN
ajis02-1680	195	8	include	include	VERB
ajis02-1680	195	9	,	,	PUNCT
ajis02-1680	195	10	but	but	CCONJ
ajis02-1680	195	11	are	be	AUX
ajis02-1680	195	12	not	not	PART
ajis02-1680	195	13	limited	limit	VERB
ajis02-1680	195	14	to	to	ADP
ajis02-1680	195	15	,	,	PUNCT
ajis02-1680	195	16	perceptions	perception	NOUN
ajis02-1680	195	17	of	of	ADP
ajis02-1680	195	18	the	the	DET
ajis02-1680	195	19	low	low	ADJ
ajis02-1680	195	20	business	business	NOUN
ajis02-1680	195	21	value	value	NOUN
ajis02-1680	195	22	of	of	ADP
ajis02-1680	195	23	xbrl	xbrl	PROPN
ajis02-1680	195	24	for	for	ADP
ajis02-1680	195	25	internal	internal	ADJ
ajis02-1680	195	26	use	use	NOUN
ajis02-1680	195	27	,	,	PUNCT
ajis02-1680	195	28	lack	lack	NOUN
ajis02-1680	195	29	of	of	ADP
ajis02-1680	195	30	education	education	NOUN
ajis02-1680	195	31	in	in	ADP
ajis02-1680	195	32	the	the	DET
ajis02-1680	195	33	business	business	NOUN
ajis02-1680	195	34	community	community	NOUN
ajis02-1680	195	35	of	of	ADP
ajis02-1680	195	36	the	the	DET
ajis02-1680	195	37	benefits	benefit	NOUN
ajis02-1680	195	38	of	of	ADP
ajis02-1680	195	39	xbrl	xbrl	PROPN
ajis02-1680	195	40	,	,	PUNCT
ajis02-1680	195	41	and	and	CCONJ
ajis02-1680	195	42	a	a	DET
ajis02-1680	195	43	lack	lack	NOUN
ajis02-1680	195	44	of	of	ADP
ajis02-1680	195	45	pressure	pressure	NOUN
ajis02-1680	195	46	to	to	PART
ajis02-1680	195	47	adopt	adopt	VERB
ajis02-1680	195	48	xbrl	xbrl	PROPN
ajis02-1680	195	49	from	from	ADP
ajis02-1680	195	50	regulators	regulator	NOUN
ajis02-1680	195	51	(	(	PUNCT
ajis02-1680	195	52	garner	garner	NOUN
ajis02-1680	195	53	et	et	PROPN
ajis02-1680	195	54	al	al	PROPN
ajis02-1680	195	55	.	.	PROPN
ajis02-1680	195	56	2013	2013	NUM
ajis02-1680	195	57	)	)	PUNCT
ajis02-1680	195	58	.	.	PUNCT
ajis02-1680	196	1	globally	globally	ADV
ajis02-1680	196	2	xbrl	xbrl	X
ajis02-1680	196	3	-	-	PUNCT
ajis02-1680	196	4	enabled	enable	VERB
ajis02-1680	196	5	reporting	reporting	NOUN
ajis02-1680	196	6	is	be	AUX
ajis02-1680	196	7	gaining	gain	VERB
ajis02-1680	196	8	speed	speed	NOUN
ajis02-1680	196	9	.	.	PUNCT
ajis02-1680	197	1	for	for	ADP
ajis02-1680	197	2	example	example	NOUN
ajis02-1680	197	3	,	,	PUNCT
ajis02-1680	197	4	the	the	DET
ajis02-1680	197	5	european	european	PROPN
ajis02-1680	197	6	banking	banking	PROPN
ajis02-1680	197	7	authority	authority	NOUN
ajis02-1680	197	8	is	be	AUX
ajis02-1680	197	9	mandating	mandate	VERB
ajis02-1680	197	10	xbrl	xbrl	PROPN
ajis02-1680	197	11	-	-	PUNCT
ajis02-1680	197	12	enabled	enable	VERB
ajis02-1680	197	13	co	co	NOUN
ajis02-1680	197	14	-	-	ADJ
ajis02-1680	197	15	rep	rep	ADJ
ajis02-1680	197	16	/	/	SYM
ajis02-1680	197	17	fin	fin	NOUN
ajis02-1680	197	18	-	-	PUNCT
ajis02-1680	197	19	rep	rep	NOUN
ajis02-1680	197	20	for	for	ADP
ajis02-1680	197	21	regulatory	regulatory	ADJ
ajis02-1680	197	22	reporting	reporting	NOUN
ajis02-1680	197	23	from	from	ADP
ajis02-1680	197	24	the	the	DET
ajis02-1680	197	25	eu	eu	PROPN
ajis02-1680	197	26	member	member	NOUN
ajis02-1680	197	27	states	state	NOUN
ajis02-1680	197	28	(	(	PUNCT
ajis02-1680	197	29	european	european	ADJ
ajis02-1680	197	30	banking	banking	NOUN
ajis02-1680	197	31	authority	authority	NOUN
ajis02-1680	197	32	,	,	PUNCT
ajis02-1680	197	33	2013	2013	NUM
ajis02-1680	197	34	)	)	PUNCT
ajis02-1680	197	35	.	.	PUNCT
ajis02-1680	198	1	the	the	DET
ajis02-1680	198	2	us	us	PROPN
ajis02-1680	198	3	sec	sec	PROPN
ajis02-1680	198	4	now	now	ADV
ajis02-1680	198	5	has	have	VERB
ajis02-1680	198	6	mandatory	mandatory	ADJ
ajis02-1680	198	7	xbrl	xbrl	PROPN
ajis02-1680	198	8	-	-	PUNCT
ajis02-1680	198	9	enabled	enable	VERB
ajis02-1680	198	10	financial	financial	ADJ
ajis02-1680	198	11	reporting	reporting	NOUN
ajis02-1680	198	12	for	for	ADP
ajis02-1680	198	13	all	all	DET
ajis02-1680	198	14	listed	list	VERB
ajis02-1680	198	15	companies	company	NOUN
ajis02-1680	198	16	.	.	PUNCT
ajis02-1680	199	1	increasingly	increasingly	ADV
ajis02-1680	199	2	,	,	PUNCT
ajis02-1680	199	3	it	it	PRON
ajis02-1680	199	4	appears	appear	VERB
ajis02-1680	199	5	that	that	SCONJ
ajis02-1680	199	6	if	if	SCONJ
ajis02-1680	199	7	australia	australia	PROPN
ajis02-1680	199	8	wants	want	VERB
ajis02-1680	199	9	to	to	PART
ajis02-1680	199	10	be	be	AUX
ajis02-1680	199	11	part	part	NOUN
ajis02-1680	199	12	of	of	ADP
ajis02-1680	199	13	the	the	DET
ajis02-1680	199	14	global	global	ADJ
ajis02-1680	199	15	capital	capital	NOUN
ajis02-1680	199	16	market	market	NOUN
ajis02-1680	199	17	,	,	PUNCT
ajis02-1680	199	18	it	it	PRON
ajis02-1680	199	19	may	may	AUX
ajis02-1680	199	20	find	find	VERB
ajis02-1680	199	21	itself	itself	PRON
ajis02-1680	199	22	having	have	VERB
ajis02-1680	199	23	to	to	PART
ajis02-1680	199	24	ensure	ensure	VERB
ajis02-1680	199	25	much	much	ADV
ajis02-1680	199	26	greater	great	ADJ
ajis02-1680	199	27	take	take	NOUN
ajis02-1680	199	28	-	-	PUNCT
ajis02-1680	199	29	up	up	NOUN
ajis02-1680	199	30	of	of	ADP
ajis02-1680	199	31	sbr	sbr	NOUN
ajis02-1680	199	32	–	–	PUNCT
ajis02-1680	199	33	which	which	PRON
ajis02-1680	199	34	is	be	AUX
ajis02-1680	199	35	currently	currently	ADV
ajis02-1680	199	36	voluntary	voluntary	ADJ
ajis02-1680	199	37	.	.	PUNCT
ajis02-1680	200	1	australia	australia	PROPN
ajis02-1680	200	2	is	be	AUX
ajis02-1680	200	3	not	not	PART
ajis02-1680	200	4	unique	unique	ADJ
ajis02-1680	200	5	in	in	ADP
ajis02-1680	200	6	having	have	VERB
ajis02-1680	200	7	limited	limit	VERB
ajis02-1680	200	8	sbr	sbr	NOUN
ajis02-1680	200	9	uptake	uptake	NOUN
ajis02-1680	200	10	(	(	PUNCT
ajis02-1680	200	11	e.g.	e.g.	ADV
ajis02-1680	200	12	,	,	PUNCT
ajis02-1680	200	13	swedish	swedish	ADJ
ajis02-1680	200	14	bolagsverket	bolagsverket	NOUN
ajis02-1680	200	15	)	)	PUNCT
ajis02-1680	200	16	,	,	PUNCT
ajis02-1680	200	17	but	but	CCONJ
ajis02-1680	200	18	somewhat	somewhat	ADV
ajis02-1680	200	19	unique	unique	ADJ
ajis02-1680	200	20	in	in	ADP
ajis02-1680	200	21	that	that	PRON
ajis02-1680	200	22	during	during	ADP
ajis02-1680	200	23	november	november	PROPN
ajis02-1680	200	24	2012	2012	NUM
ajis02-1680	200	25	treasury	treasury	NOUN
ajis02-1680	200	26	released	release	VERB
ajis02-1680	200	27	an	an	DET
ajis02-1680	200	28	options	option	NOUN
ajis02-1680	200	29	paper	paper	NOUN
ajis02-1680	200	30	calling	call	VERB
ajis02-1680	200	31	for	for	ADP
ajis02-1680	200	32	submissions	submission	NOUN
ajis02-1680	200	33	on	on	ADP
ajis02-1680	200	34	the	the	DET
ajis02-1680	200	35	use	use	NOUN
ajis02-1680	200	36	of	of	ADP
ajis02-1680	200	37	sbr	sbr	NOUN
ajis02-1680	200	38	for	for	ADP
ajis02-1680	200	39	financial	financial	ADJ
ajis02-1680	200	40	reports	report	NOUN
ajis02-1680	200	41	.	.	PUNCT
ajis02-1680	201	1	except	except	SCONJ
ajis02-1680	201	2	for	for	ADP
ajis02-1680	201	3	one	one	NUM
ajis02-1680	201	4	confidential	confidential	ADJ
ajis02-1680	201	5	submission	submission	NOUN
ajis02-1680	201	6	,	,	PUNCT
ajis02-1680	201	7	all	all	DET
ajis02-1680	201	8	submissions	submission	NOUN
ajis02-1680	201	9	to	to	ADP
ajis02-1680	201	10	treasury	treasury	PROPN
ajis02-1680	201	11	have	have	AUX
ajis02-1680	201	12	been	be	AUX
ajis02-1680	201	13	made	make	VERB
ajis02-1680	201	14	public	public	ADJ
ajis02-1680	201	15	.	.	PUNCT
ajis02-1680	202	1	this	this	DET
ajis02-1680	202	2	paper	paper	NOUN
ajis02-1680	202	3	examines	examine	VERB
ajis02-1680	202	4	stakeholder	stakeholder	NOUN
ajis02-1680	202	5	submissions	submission	NOUN
ajis02-1680	202	6	offered	offer	VERB
ajis02-1680	202	7	in	in	ADP
ajis02-1680	202	8	response	response	NOUN
ajis02-1680	202	9	to	to	ADP
ajis02-1680	202	10	the	the	DET
ajis02-1680	202	11	three	three	NUM
ajis02-1680	202	12	proposed	propose	VERB
ajis02-1680	202	13	sbr	sbr	NOUN
ajis02-1680	202	14	reporting	reporting	NOUN
ajis02-1680	202	15	options	option	NOUN
ajis02-1680	202	16	canvassed	canvass	VERB
ajis02-1680	202	17	in	in	ADP
ajis02-1680	202	18	treasury	treasury	PROPN
ajis02-1680	202	19	’s	’s	PART
ajis02-1680	202	20	2012	2012	NUM
ajis02-1680	202	21	options	option	NOUN
ajis02-1680	202	22	paper	paper	NOUN
ajis02-1680	202	23	.	.	PUNCT
ajis02-1680	203	1	the	the	DET
ajis02-1680	203	2	first	first	ADJ
ajis02-1680	203	3	option	option	NOUN
ajis02-1680	203	4	suggested	suggest	VERB
ajis02-1680	203	5	by	by	ADP
ajis02-1680	203	6	treasury	treasury	PROPN
ajis02-1680	203	7	is	be	AUX
ajis02-1680	203	8	the	the	DET
ajis02-1680	203	9	mandatory	mandatory	ADJ
ajis02-1680	203	10	lodgement	lodgement	NOUN
ajis02-1680	203	11	of	of	ADP
ajis02-1680	203	12	financial	financial	ADJ
ajis02-1680	203	13	reports	report	NOUN
ajis02-1680	203	14	using	use	VERB
ajis02-1680	203	15	sbr	sbr	NOUN
ajis02-1680	203	16	.	.	PUNCT
ajis02-1680	204	1	the	the	DET
ajis02-1680	204	2	second	second	ADJ
ajis02-1680	204	3	option	option	NOUN
ajis02-1680	204	4	is	be	AUX
ajis02-1680	204	5	the	the	DET
ajis02-1680	204	6	voluntary	voluntary	ADJ
ajis02-1680	204	7	lodgement	lodgement	NOUN
ajis02-1680	204	8	of	of	ADP
ajis02-1680	204	9	financial	financial	ADJ
ajis02-1680	204	10	reports	report	NOUN
ajis02-1680	204	11	in	in	ADP
ajis02-1680	204	12	ixbrl	ixbrl	ADJ
ajis02-1680	204	13	format	format	NOUN
ajis02-1680	204	14	,	,	PUNCT
ajis02-1680	204	15	and	and	CCONJ
ajis02-1680	204	16	the	the	DET
ajis02-1680	204	17	third	third	ADJ
ajis02-1680	204	18	option	option	NOUN
ajis02-1680	204	19	is	be	AUX
ajis02-1680	204	20	to	to	PART
ajis02-1680	204	21	retain	retain	VERB
ajis02-1680	204	22	the	the	DET
ajis02-1680	204	23	status	status	NOUN
ajis02-1680	204	24	quo	quo	NOUN
ajis02-1680	204	25	,	,	PUNCT
ajis02-1680	204	26	i.e.	i.e.	X
ajis02-1680	204	27	,	,	PUNCT
ajis02-1680	204	28	mandatory	mandatory	ADJ
ajis02-1680	204	29	pdf	pdf	NOUN
ajis02-1680	204	30	/	/	SYM
ajis02-1680	204	31	paper	paper	NOUN
ajis02-1680	204	32	reporting	reporting	NOUN
ajis02-1680	204	33	and	and	CCONJ
ajis02-1680	204	34	voluntary	voluntary	ADJ
ajis02-1680	204	35	xbrl	xbrl	NOUN
ajis02-1680	204	36	.	.	PUNCT
ajis02-1680	205	1	3.2	3.2	NUM
ajis02-1680	205	2	data	datum	NOUN
ajis02-1680	205	3	during	during	ADP
ajis02-1680	205	4	the	the	DET
ajis02-1680	205	5	period	period	NOUN
ajis02-1680	205	6	november	november	PROPN
ajis02-1680	205	7	2012	2012	NUM
ajis02-1680	205	8	to	to	ADP
ajis02-1680	205	9	march	march	PROPN
ajis02-1680	205	10	2013	2013	NUM
ajis02-1680	205	11	,	,	PUNCT
ajis02-1680	205	12	treasury	treasury	PROPN
ajis02-1680	205	13	sought	seek	VERB
ajis02-1680	205	14	stakeholders	stakeholder	NOUN
ajis02-1680	205	15	’	'	PUNCT
ajis02-1680	205	16	opinions	opinion	NOUN
ajis02-1680	205	17	on	on	ADP
ajis02-1680	205	18	how	how	SCONJ
ajis02-1680	205	19	sbr	sbr	NOUN
ajis02-1680	205	20	can	can	AUX
ajis02-1680	205	21	be	be	AUX
ajis02-1680	205	22	leveraged	leverage	VERB
ajis02-1680	205	23	to	to	PART
ajis02-1680	205	24	enhance	enhance	VERB
ajis02-1680	205	25	business	business	NOUN
ajis02-1680	205	26	reporting	reporting	NOUN
ajis02-1680	205	27	efficiency	efficiency	NOUN
ajis02-1680	205	28	.	.	PUNCT
ajis02-1680	206	1	treasury	treasury	PROPN
ajis02-1680	206	2	received	receive	VERB
ajis02-1680	206	3	24	24	NUM
ajis02-1680	206	4	submissions	submission	NOUN
ajis02-1680	206	5	from	from	ADP
ajis02-1680	206	6	multiple	multiple	ADJ
ajis02-1680	206	7	stakeholders	stakeholder	NOUN
ajis02-1680	206	8	.	.	PUNCT
ajis02-1680	207	1	to	to	PART
ajis02-1680	207	2	undertake	undertake	VERB
ajis02-1680	207	3	cluster	cluster	NOUN
ajis02-1680	207	4	analysis	analysis	NOUN
ajis02-1680	207	5	as	as	ADP
ajis02-1680	207	6	to	to	ADP
ajis02-1680	207	7	whether	whether	SCONJ
ajis02-1680	207	8	australian	australian	ADJ
ajis02-1680	207	9	sbr	sbr	NOUN
ajis02-1680	207	10	adoption	adoption	NOUN
ajis02-1680	207	11	matches	match	VERB
ajis02-1680	207	12	with	with	ADP
ajis02-1680	207	13	the	the	DET
ajis02-1680	207	14	two	two	NUM
ajis02-1680	207	15	conceptualizations	conceptualization	NOUN
ajis02-1680	207	16	of	of	ADP
ajis02-1680	207	17	rationality	rationality	NOUN
ajis02-1680	207	18	,	,	PUNCT
ajis02-1680	207	19	we	we	PRON
ajis02-1680	207	20	used	use	VERB
ajis02-1680	207	21	the	the	DET
ajis02-1680	207	22	23	23	NUM
ajis02-1680	207	23	publicly	publicly	ADV
ajis02-1680	207	24	available	available	ADJ
ajis02-1680	207	25	sbr	sbr	NOUN
ajis02-1680	207	26	submissions	submission	NOUN
ajis02-1680	207	27	to	to	ADP
ajis02-1680	207	28	(	(	PUNCT
ajis02-1680	207	29	australian	australian	ADJ
ajis02-1680	207	30	)	)	PUNCT
ajis02-1680	207	31	treasury	treasury	NOUN
ajis02-1680	207	32	and	and	CCONJ
ajis02-1680	207	33	classified	classify	VERB
ajis02-1680	207	34	them	they	PRON
ajis02-1680	207	35	into	into	ADP
ajis02-1680	207	36	seven	seven	NUM
ajis02-1680	207	37	groups	group	NOUN
ajis02-1680	207	38	:	:	PUNCT
ajis02-1680	207	39	regulator	regulator	NOUN
ajis02-1680	207	40	;	;	PUNCT
ajis02-1680	207	41	professional	professional	ADJ
ajis02-1680	207	42	body	body	NOUN
ajis02-1680	207	43	;	;	PUNCT
ajis02-1680	207	44	company	company	NOUN
ajis02-1680	207	45	;	;	PUNCT
ajis02-1680	207	46	accounting	accounting	NOUN
ajis02-1680	207	47	firm	firm	NOUN
ajis02-1680	207	48	;	;	PUNCT
ajis02-1680	207	49	developer	developer	NOUN
ajis02-1680	207	50	;	;	PUNCT
ajis02-1680	207	51	interest	interest	NOUN
ajis02-1680	207	52	group	group	NOUN
ajis02-1680	207	53	;	;	PUNCT
ajis02-1680	207	54	and	and	CCONJ
ajis02-1680	207	55	a	a	DET
ajis02-1680	207	56	professional	professional	ADJ
ajis02-1680	207	57	body	body	NOUN
ajis02-1680	207	58	’s	’s	PART
ajis02-1680	207	59	australian	australian	ADJ
ajis02-1680	207	60	business	business	NOUN
ajis02-1680	207	61	school	school	NOUN
ajis02-1680	207	62	representative	representative	NOUN
ajis02-1680	207	63	.	.	PUNCT
ajis02-1680	208	1	table	table	NOUN
ajis02-1680	208	2	2	2	NUM
ajis02-1680	208	3	presents	present	VERB
ajis02-1680	208	4	a	a	DET
ajis02-1680	208	5	summary	summary	NOUN
ajis02-1680	208	6	of	of	ADP
ajis02-1680	208	7	the	the	DET
ajis02-1680	208	8	submissions	submission	NOUN
ajis02-1680	208	9	and	and	CCONJ
ajis02-1680	208	10	stakeholder	stakeholder	NOUN
ajis02-1680	208	11	group	group	NOUN
ajis02-1680	208	12	.	.	PUNCT
ajis02-1680	209	1	no	no	INTJ
ajis02-1680	209	2	.	.	PUNCT
ajis02-1680	210	1	submissions	submission	NOUN
ajis02-1680	210	2	stakeholder	stakeholder	NOUN
ajis02-1680	210	3	group	group	PROPN
ajis02-1680	210	4	1	1	NUM
ajis02-1680	210	5	ernst	ernst	PROPN
ajis02-1680	210	6	&	&	CCONJ
ajis02-1680	210	7	young	young	ADJ
ajis02-1680	210	8	accounting	accounting	NOUN
ajis02-1680	210	9	firm	firm	NOUN
ajis02-1680	210	10	2	2	NUM
ajis02-1680	210	11	grant	grant	NOUN
ajis02-1680	210	12	thornton	thornton	PROPN
ajis02-1680	210	13	accounting	accounting	PROPN
ajis02-1680	210	14	firm	firm	NOUN
ajis02-1680	210	15	3	3	NUM
ajis02-1680	210	16	pitcher	pitcher	NOUN
ajis02-1680	210	17	partners	partner	NOUN
ajis02-1680	210	18	accounting	account	VERB
ajis02-1680	210	19	firm	firm	NOUN
ajis02-1680	210	20	4	4	NUM
ajis02-1680	210	21	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ajis02-1680	210	22	accounting	account	VERB
ajis02-1680	210	23	firm	firm	NOUN
ajis02-1680	210	24	5	5	NUM
ajis02-1680	210	25	westworth	westworth	PROPN
ajis02-1680	210	26	kemp	kemp	PROPN
ajis02-1680	210	27	consultants	consultants	PROPN
ajis02-1680	210	28	accounting	accounting	PROPN
ajis02-1680	210	29	firm	firm	PROPN
ajis02-1680	210	30	6	6	NUM
ajis02-1680	210	31	australian	australian	ADJ
ajis02-1680	210	32	business	business	NOUN
ajis02-1680	210	33	school	school	NOUN
ajis02-1680	210	34	academic	academic	ADJ
ajis02-1680	210	35	submission	submission	NOUN
ajis02-1680	210	36	/	/	SYM
ajis02-1680	210	37	cpaa	cpaa	NOUN
ajis02-1680	210	38	academic	academic	ADJ
ajis02-1680	210	39	representative	representative	NOUN
ajis02-1680	210	40	7	7	NUM
ajis02-1680	210	41	arkk	arkk	NOUN
ajis02-1680	210	42	solutions	solution	NOUN
ajis02-1680	210	43	company	company	NOUN
ajis02-1680	210	44	8	8	NUM
ajis02-1680	210	45	bhp	bhp	PROPN
ajis02-1680	210	46	billiton	billiton	PROPN
ajis02-1680	210	47	company	company	PROPN
ajis02-1680	210	48	9	9	NUM
ajis02-1680	210	49	caseware	caseware	NOUN
ajis02-1680	210	50	developer	developer	NOUN
ajis02-1680	210	51	australasian	australasian	ADJ
ajis02-1680	210	52	journal	journal	NOUN
ajis02-1680	210	53	of	of	ADP
ajis02-1680	210	54	information	information	NOUN
ajis02-1680	210	55	systems	systems	PROPN
ajis02-1680	210	56	perdana	perdana	PROPN
ajis02-1680	210	57	,	,	PUNCT
ajis02-1680	210	58	robb	robb	NOUN
ajis02-1680	210	59	,	,	PUNCT
ajis02-1680	210	60	rohde	rohde	PROPN
ajis02-1680	210	61	&	&	CCONJ
ajis02-1680	210	62	birt	birt	PROPN
ajis02-1680	210	63	2018	2018	NUM
ajis02-1680	210	64	,	,	PUNCT
ajis02-1680	210	65	vol	vol	NOUN
ajis02-1680	210	66	22	22	NUM
ajis02-1680	210	67	,	,	PUNCT
ajis02-1680	210	68	research	research	NOUN
ajis02-1680	210	69	article	article	NOUN
ajis02-1680	210	70	sbr	sbr	NOUN
ajis02-1680	210	71	adoption	adoption	NOUN
ajis02-1680	210	72	in	in	ADP
ajis02-1680	210	73	australia	australia	PROPN
ajis02-1680	210	74	12	12	NUM
ajis02-1680	210	75	no	no	NOUN
ajis02-1680	210	76	.	.	PUNCT
ajis02-1680	211	1	submissions	submission	NOUN
ajis02-1680	211	2	stakeholder	stakeholder	NOUN
ajis02-1680	211	3	group	group	PROPN
ajis02-1680	211	4	10	10	NUM
ajis02-1680	211	5	impact	impact	NOUN
ajis02-1680	211	6	management	management	NOUN
ajis02-1680	211	7	group	group	NOUN
ajis02-1680	211	8	developer	developer	NOUN
ajis02-1680	211	9	11	11	NUM
ajis02-1680	211	10	muli	muli	PROPN
ajis02-1680	211	11	management	management	NOUN
ajis02-1680	211	12	developer	developer	NOUN
ajis02-1680	211	13	12	12	NUM
ajis02-1680	211	14	villagemall	villagemall	NOUN
ajis02-1680	211	15	operations	operation	NOUN
ajis02-1680	211	16	developer	developer	NOUN
ajis02-1680	211	17	13	13	NUM
ajis02-1680	212	1	the	the	DET
ajis02-1680	212	2	group	group	NOUN
ajis02-1680	212	3	of	of	ADP
ajis02-1680	212	4	100	100	NUM
ajis02-1680	212	5	interest	interest	NOUN
ajis02-1680	212	6	group	group	NOUN
ajis02-1680	212	7	14	14	NUM
ajis02-1680	212	8	xbrl	xbrl	PROPN
ajis02-1680	212	9	uk	uk	PROPN
ajis02-1680	212	10	interest	interest	PROPN
ajis02-1680	212	11	group	group	NOUN
ajis02-1680	212	12	15	15	NUM
ajis02-1680	212	13	australian	australian	ADJ
ajis02-1680	212	14	bankers	banker	NOUN
ajis02-1680	212	15	'	'	PART
ajis02-1680	212	16	associations	association	NOUN
ajis02-1680	212	17	,	,	PUNCT
ajis02-1680	212	18	inc	inc	PROPN
ajis02-1680	212	19	.	.	PROPN
ajis02-1680	212	20	(	(	PUNCT
ajis02-1680	212	21	aba	aba	PROPN
ajis02-1680	212	22	)	)	PUNCT
ajis02-1680	212	23	professional	professional	ADJ
ajis02-1680	212	24	body	body	NOUN
ajis02-1680	212	25	16	16	NUM
ajis02-1680	212	26	australian	australian	PROPN
ajis02-1680	212	27	institute	institute	PROPN
ajis02-1680	212	28	of	of	ADP
ajis02-1680	212	29	superannuation	superannuation	NOUN
ajis02-1680	212	30	trustees	trustee	NOUN
ajis02-1680	212	31	(	(	PUNCT
ajis02-1680	212	32	aist	aist	PROPN
ajis02-1680	212	33	)	)	PUNCT
ajis02-1680	212	34	professional	professional	ADJ
ajis02-1680	212	35	body	body	NOUN
ajis02-1680	212	36	17	17	NUM
ajis02-1680	212	37	australian	australian	ADJ
ajis02-1680	212	38	mutual	mutual	ADJ
ajis02-1680	212	39	provident	provident	NOUN
ajis02-1680	212	40	(	(	PUNCT
ajis02-1680	212	41	amp	amp	PROPN
ajis02-1680	212	42	)	)	PUNCT
ajis02-1680	212	43	professional	professional	ADJ
ajis02-1680	212	44	body	body	NOUN
ajis02-1680	212	45	18	18	NUM
ajis02-1680	212	46	australian	australian	ADJ
ajis02-1680	212	47	shareholders	shareholder	NOUN
ajis02-1680	212	48	'	'	PART
ajis02-1680	212	49	association	association	NOUN
ajis02-1680	212	50	(	(	PUNCT
ajis02-1680	212	51	asa	asa	PROPN
ajis02-1680	212	52	)	)	PUNCT
ajis02-1680	212	53	professional	professional	ADJ
ajis02-1680	212	54	body	body	NOUN
ajis02-1680	212	55	19	19	NUM
ajis02-1680	212	56	business	business	NOUN
ajis02-1680	212	57	council	council	PROPN
ajis02-1680	212	58	of	of	ADP
ajis02-1680	212	59	australia	australia	PROPN
ajis02-1680	212	60	(	(	PUNCT
ajis02-1680	212	61	bca	bca	PROPN
ajis02-1680	212	62	)	)	PUNCT
ajis02-1680	212	63	professional	professional	ADJ
ajis02-1680	212	64	body	body	NOUN
ajis02-1680	212	65	20	20	NUM
ajis02-1680	212	66	cpa	cpa	PROPN
ajis02-1680	212	67	australia	australia	PROPN
ajis02-1680	212	68	and	and	CCONJ
ajis02-1680	212	69	the	the	DET
ajis02-1680	212	70	institute	institute	PROPN
ajis02-1680	212	71	of	of	ADP
ajis02-1680	212	72	chartered	charter	VERB
ajis02-1680	212	73	accountants	accountant	NOUN
ajis02-1680	212	74	in	in	ADP
ajis02-1680	212	75	australia	australia	PROPN
ajis02-1680	212	76	/	/	SYM
ajis02-1680	212	77	cpa	cpa	NOUN
ajis02-1680	212	78	icaa	icaa	NOUN
ajis02-1680	212	79	(	(	PUNCT
ajis02-1680	212	80	now	now	ADV
ajis02-1680	212	81	chartered	charter	VERB
ajis02-1680	212	82	accountants	accountants	PROPN
ajis02-1680	212	83	australia	australia	PROPN
ajis02-1680	212	84	and	and	CCONJ
ajis02-1680	212	85	new	new	PROPN
ajis02-1680	212	86	zealand	zealand	PROPN
ajis02-1680	212	87	/	/	SYM
ajis02-1680	212	88	caanz	caanz	PROPN
ajis02-1680	212	89	)	)	PUNCT
ajis02-1680	212	90	professional	professional	ADJ
ajis02-1680	212	91	body	body	NOUN
ajis02-1680	212	92	20	20	NUM
ajis02-1680	212	93	chartered	charter	VERB
ajis02-1680	212	94	secretaries	secretary	NOUN
ajis02-1680	212	95	australia	australia	PROPN
ajis02-1680	212	96	professional	professional	ADJ
ajis02-1680	212	97	body	body	NOUN
ajis02-1680	212	98	21	21	NUM
ajis02-1680	212	99	institute	institute	NOUN
ajis02-1680	212	100	of	of	ADP
ajis02-1680	212	101	certified	certify	VERB
ajis02-1680	212	102	bookkeepers	bookkeeper	NOUN
ajis02-1680	212	103	professional	professional	ADJ
ajis02-1680	212	104	body	body	NOUN
ajis02-1680	212	105	22	22	NUM
ajis02-1680	212	106	australian	australian	ADJ
ajis02-1680	212	107	accounting	accounting	NOUN
ajis02-1680	212	108	standard	standard	PROPN
ajis02-1680	212	109	board	board	PROPN
ajis02-1680	212	110	(	(	PUNCT
ajis02-1680	212	111	aasb	aasb	NOUN
ajis02-1680	212	112	)	)	PUNCT
ajis02-1680	212	113	regulator	regulator	NOUN
ajis02-1680	212	114	table	table	NOUN
ajis02-1680	212	115	2	2	NUM
ajis02-1680	212	116	.	.	PUNCT
ajis02-1680	212	117	submissions	submission	NOUN
ajis02-1680	212	118	to	to	ADP
ajis02-1680	212	119	(	(	PUNCT
ajis02-1680	212	120	australian	australian	ADJ
ajis02-1680	212	121	)	)	PUNCT
ajis02-1680	212	122	treasury	treasury	PROPN
ajis02-1680	212	123	relative	relative	ADJ
ajis02-1680	212	124	to	to	ADP
ajis02-1680	212	125	options	option	NOUN
ajis02-1680	212	126	for	for	ADP
ajis02-1680	212	127	sbr	sbr	NOUN
ajis02-1680	212	128	adoption	adoption	NOUN
ajis02-1680	212	129	3.3	3.3	NUM
ajis02-1680	212	130	research	research	NOUN
ajis02-1680	212	131	method	method	NOUN
ajis02-1680	212	132	this	this	DET
ajis02-1680	212	133	study	study	NOUN
ajis02-1680	212	134	uses	use	VERB
ajis02-1680	212	135	an	an	DET
ajis02-1680	212	136	interpretive	interpretive	ADJ
ajis02-1680	212	137	case	case	NOUN
ajis02-1680	212	138	study	study	NOUN
ajis02-1680	212	139	approach	approach	NOUN
ajis02-1680	212	140	(	(	PUNCT
ajis02-1680	212	141	klein	klein	PROPN
ajis02-1680	212	142	&	&	CCONJ
ajis02-1680	212	143	myers	myers	PROPN
ajis02-1680	212	144	,	,	PUNCT
ajis02-1680	212	145	1999	1999	NUM
ajis02-1680	212	146	)	)	PUNCT
ajis02-1680	212	147	.	.	PUNCT
ajis02-1680	213	1	we	we	PRON
ajis02-1680	213	2	expect	expect	VERB
ajis02-1680	213	3	to	to	PART
ajis02-1680	213	4	provide	provide	VERB
ajis02-1680	213	5	theoretical	theoretical	ADJ
ajis02-1680	213	6	insight	insight	NOUN
ajis02-1680	213	7	derived	derive	VERB
ajis02-1680	213	8	from	from	ADP
ajis02-1680	213	9	our	our	PRON
ajis02-1680	213	10	case	case	NOUN
ajis02-1680	213	11	study	study	NOUN
ajis02-1680	213	12	(	(	PUNCT
ajis02-1680	213	13	eisenhardt	eisenhardt	ADJ
ajis02-1680	213	14	,	,	PUNCT
ajis02-1680	213	15	1989	1989	NUM
ajis02-1680	213	16	)	)	PUNCT
ajis02-1680	213	17	.	.	PUNCT
ajis02-1680	214	1	we	we	PRON
ajis02-1680	214	2	used	use	VERB
ajis02-1680	214	3	cluster	cluster	NOUN
ajis02-1680	214	4	analysis	analysis	NOUN
ajis02-1680	214	5	as	as	ADP
ajis02-1680	214	6	our	our	PRON
ajis02-1680	214	7	analytical	analytical	ADJ
ajis02-1680	214	8	approach	approach	NOUN
ajis02-1680	214	9	and	and	CCONJ
ajis02-1680	214	10	synthesizing	synthesize	VERB
ajis02-1680	214	11	strategy	strategy	NOUN
ajis02-1680	214	12	of	of	ADP
ajis02-1680	214	13	our	our	PRON
ajis02-1680	214	14	interpretive	interpretive	ADJ
ajis02-1680	214	15	case	case	NOUN
ajis02-1680	214	16	study	study	NOUN
ajis02-1680	214	17	(	(	PUNCT
ajis02-1680	214	18	mills	mill	NOUN
ajis02-1680	214	19	,	,	PUNCT
ajis02-1680	214	20	durepos	durepos	PROPN
ajis02-1680	214	21	&	&	CCONJ
ajis02-1680	214	22	wiebe	wiebe	PROPN
ajis02-1680	214	23	,	,	PUNCT
ajis02-1680	214	24	2010	2010	NUM
ajis02-1680	214	25	)	)	PUNCT
ajis02-1680	214	26	.	.	PUNCT
ajis02-1680	215	1	in	in	ADP
ajis02-1680	215	2	this	this	DET
ajis02-1680	215	3	study	study	NOUN
ajis02-1680	215	4	,	,	PUNCT
ajis02-1680	215	5	we	we	PRON
ajis02-1680	215	6	have	have	VERB
ajis02-1680	215	7	no	no	DET
ajis02-1680	215	8	predefined	predefine	VERB
ajis02-1680	215	9	independent	independent	ADJ
ajis02-1680	215	10	and	and	CCONJ
ajis02-1680	215	11	dependent	dependent	ADJ
ajis02-1680	215	12	variables	variable	NOUN
ajis02-1680	215	13	.	.	PUNCT
ajis02-1680	216	1	we	we	PRON
ajis02-1680	216	2	,	,	PUNCT
ajis02-1680	216	3	however	however	ADV
ajis02-1680	216	4	,	,	PUNCT
ajis02-1680	216	5	use	use	VERB
ajis02-1680	216	6	the	the	DET
ajis02-1680	216	7	two	two	NUM
ajis02-1680	216	8	conceptualizations	conceptualization	NOUN
ajis02-1680	216	9	of	of	ADP
ajis02-1680	216	10	rationality	rationality	NOUN
ajis02-1680	216	11	as	as	ADP
ajis02-1680	216	12	a	a	DET
ajis02-1680	216	13	sensitizing	sensitize	VERB
ajis02-1680	216	14	device	device	NOUN
ajis02-1680	216	15	to	to	PART
ajis02-1680	216	16	guide	guide	VERB
ajis02-1680	216	17	us	we	PRON
ajis02-1680	216	18	to	to	PART
ajis02-1680	216	19	derive	derive	VERB
ajis02-1680	216	20	a	a	DET
ajis02-1680	216	21	priori	priori	ADJ
ajis02-1680	216	22	constructs	construct	NOUN
ajis02-1680	216	23	of	of	ADP
ajis02-1680	216	24	the	the	DET
ajis02-1680	216	25	coding	code	VERB
ajis02-1680	216	26	scheme	scheme	NOUN
ajis02-1680	216	27	.	.	PUNCT
ajis02-1680	217	1	this	this	DET
ajis02-1680	217	2	schema	schema	NOUN
ajis02-1680	217	3	is	be	AUX
ajis02-1680	217	4	necessary	necessary	ADJ
ajis02-1680	217	5	to	to	PART
ajis02-1680	217	6	make	make	VERB
ajis02-1680	217	7	sense	sense	NOUN
ajis02-1680	217	8	of	of	ADP
ajis02-1680	217	9	the	the	DET
ajis02-1680	217	10	textual	textual	ADJ
ajis02-1680	217	11	data	datum	NOUN
ajis02-1680	217	12	and	and	CCONJ
ajis02-1680	217	13	to	to	PART
ajis02-1680	217	14	guide	guide	VERB
ajis02-1680	217	15	us	we	PRON
ajis02-1680	217	16	to	to	PART
ajis02-1680	217	17	examine	examine	VERB
ajis02-1680	217	18	the	the	DET
ajis02-1680	217	19	themes	theme	NOUN
ajis02-1680	217	20	embedded	embed	VERB
ajis02-1680	217	21	within	within	ADP
ajis02-1680	217	22	the	the	DET
ajis02-1680	217	23	sbr	sbr	NOUN
ajis02-1680	217	24	submission	submission	NOUN
ajis02-1680	217	25	documents	document	NOUN
ajis02-1680	217	26	.	.	PUNCT
ajis02-1680	218	1	table	table	NOUN
ajis02-1680	218	2	3	3	NUM
ajis02-1680	218	3	presents	present	VERB
ajis02-1680	218	4	our	our	PRON
ajis02-1680	218	5	coding	code	VERB
ajis02-1680	218	6	scheme	scheme	NOUN
ajis02-1680	218	7	.	.	PUNCT
ajis02-1680	219	1	no	no	INTJ
ajis02-1680	219	2	.	.	PUNCT
ajis02-1680	220	1	constructs	construct	VERB
ajis02-1680	220	2	use	use	NOUN
ajis02-1680	220	3	in	in	ADP
ajis02-1680	220	4	coding	code	VERB
ajis02-1680	220	5	scheme	scheme	NOUN
ajis02-1680	220	6	1	1	NUM
ajis02-1680	220	7	performance	performance	NOUN
ajis02-1680	220	8	expectancy	expectancy	NOUN
ajis02-1680	220	9	2	2	NUM
ajis02-1680	220	10	effort	effort	NOUN
ajis02-1680	220	11	expectancy	expectancy	NOUN
ajis02-1680	220	12	3	3	NUM
ajis02-1680	220	13	technological	technological	ADJ
ajis02-1680	220	14	characteristics	characteristic	NOUN
ajis02-1680	220	15	4	4	NUM
ajis02-1680	220	16	supporting	support	VERB
ajis02-1680	220	17	environment	environment	NOUN
ajis02-1680	220	18	5	5	NUM
ajis02-1680	220	19	institutional	institutional	ADJ
ajis02-1680	220	20	influence	influence	NOUN
ajis02-1680	220	21	6	6	NUM
ajis02-1680	220	22	organizational	organizational	ADJ
ajis02-1680	220	23	context	context	NOUN
ajis02-1680	220	24	7	7	NUM
ajis02-1680	220	25	technological	technological	ADJ
ajis02-1680	220	26	affordance	affordance	NOUN
ajis02-1680	220	27	8	8	NUM
ajis02-1680	220	28	organizational	organizational	ADJ
ajis02-1680	220	29	use	use	NOUN
ajis02-1680	220	30	of	of	ADP
ajis02-1680	220	31	is	be	AUX
ajis02-1680	220	32	table	table	NOUN
ajis02-1680	220	33	3	3	NUM
ajis02-1680	220	34	.	.	PUNCT
ajis02-1680	221	1	coding	code	VERB
ajis02-1680	221	2	scheme	scheme	NOUN
ajis02-1680	221	3	three	three	NUM
ajis02-1680	221	4	authors	author	NOUN
ajis02-1680	221	5	were	be	AUX
ajis02-1680	221	6	involved	involve	VERB
ajis02-1680	221	7	in	in	ADP
ajis02-1680	221	8	the	the	DET
ajis02-1680	221	9	cluster	cluster	NOUN
ajis02-1680	221	10	analysis	analysis	NOUN
ajis02-1680	221	11	by	by	ADP
ajis02-1680	221	12	manually	manually	ADV
ajis02-1680	221	13	coding	code	VERB
ajis02-1680	221	14	the	the	DET
ajis02-1680	221	15	submission	submission	NOUN
ajis02-1680	221	16	documents	document	NOUN
ajis02-1680	221	17	.	.	PUNCT
ajis02-1680	222	1	each	each	DET
ajis02-1680	222	2	author	author	NOUN
ajis02-1680	222	3	analysed	analyse	VERB
ajis02-1680	222	4	all	all	DET
ajis02-1680	222	5	23	23	NUM
ajis02-1680	222	6	submission	submission	NOUN
ajis02-1680	222	7	documents	document	NOUN
ajis02-1680	222	8	,	,	PUNCT
ajis02-1680	222	9	evaluated	evaluate	VERB
ajis02-1680	222	10	the	the	DET
ajis02-1680	222	11	same	same	ADJ
ajis02-1680	222	12	contents	content	NOUN
ajis02-1680	222	13	australasian	australasian	ADJ
ajis02-1680	222	14	journal	journal	NOUN
ajis02-1680	222	15	of	of	ADP
ajis02-1680	222	16	information	information	NOUN
ajis02-1680	222	17	systems	systems	PROPN
ajis02-1680	222	18	perdana	perdana	PROPN
ajis02-1680	222	19	,	,	PUNCT
ajis02-1680	222	20	robb	robb	NOUN
ajis02-1680	222	21	,	,	PUNCT
ajis02-1680	222	22	rohde	rohde	PROPN
ajis02-1680	222	23	&	&	CCONJ
ajis02-1680	222	24	birt	birt	PROPN
ajis02-1680	222	25	2018	2018	NUM
ajis02-1680	222	26	,	,	PUNCT
ajis02-1680	222	27	vol	vol	NOUN
ajis02-1680	222	28	22	22	NUM
ajis02-1680	222	29	,	,	PUNCT
ajis02-1680	222	30	research	research	NOUN
ajis02-1680	222	31	article	article	NOUN
ajis02-1680	222	32	sbr	sbr	NOUN
ajis02-1680	222	33	adoption	adoption	NOUN
ajis02-1680	222	34	in	in	ADP
ajis02-1680	222	35	australia	australia	PROPN
ajis02-1680	222	36	13	13	NUM
ajis02-1680	222	37	and	and	CCONJ
ajis02-1680	222	38	coded	code	VERB
ajis02-1680	222	39	sentences	sentence	NOUN
ajis02-1680	222	40	from	from	ADP
ajis02-1680	222	41	the	the	DET
ajis02-1680	222	42	documents	document	NOUN
ajis02-1680	222	43	into	into	ADP
ajis02-1680	222	44	the	the	DET
ajis02-1680	222	45	relevant	relevant	ADJ
ajis02-1680	222	46	proposed	propose	VERB
ajis02-1680	222	47	constructs	construct	NOUN
ajis02-1680	222	48	.	.	PUNCT
ajis02-1680	223	1	we	we	PRON
ajis02-1680	223	2	then	then	ADV
ajis02-1680	223	3	counted	count	VERB
ajis02-1680	223	4	how	how	SCONJ
ajis02-1680	223	5	many	many	ADJ
ajis02-1680	223	6	times	time	NOUN
ajis02-1680	223	7	each	each	DET
ajis02-1680	223	8	constructs	construct	NOUN
ajis02-1680	223	9	appeared	appear	VERB
ajis02-1680	223	10	across	across	ADP
ajis02-1680	223	11	the	the	DET
ajis02-1680	223	12	23	23	NUM
ajis02-1680	223	13	documents	document	NOUN
ajis02-1680	223	14	.	.	PUNCT
ajis02-1680	224	1	for	for	ADP
ajis02-1680	224	2	the	the	DET
ajis02-1680	224	3	purpose	purpose	NOUN
ajis02-1680	224	4	of	of	ADP
ajis02-1680	224	5	inter	inter	ADJ
ajis02-1680	224	6	-	-	ADJ
ajis02-1680	224	7	rater	rater	ADJ
ajis02-1680	224	8	reliability	reliability	NOUN
ajis02-1680	224	9	analysis	analysis	NOUN
ajis02-1680	224	10	,	,	PUNCT
ajis02-1680	224	11	we	we	PRON
ajis02-1680	224	12	avoided	avoid	VERB
ajis02-1680	224	13	double	double	ADJ
ajis02-1680	224	14	counting	counting	NOUN
ajis02-1680	224	15	for	for	ADP
ajis02-1680	224	16	each	each	DET
ajis02-1680	224	17	category	category	NOUN
ajis02-1680	224	18	;	;	PUNCT
ajis02-1680	224	19	therefore	therefore	ADV
ajis02-1680	224	20	,	,	PUNCT
ajis02-1680	224	21	the	the	DET
ajis02-1680	224	22	maximum	maximum	ADJ
ajis02-1680	224	23	numbers	number	NOUN
ajis02-1680	224	24	of	of	ADP
ajis02-1680	224	25	variables	variable	NOUN
ajis02-1680	224	26	appearing	appear	VERB
ajis02-1680	224	27	in	in	ADP
ajis02-1680	224	28	the	the	DET
ajis02-1680	224	29	overall	overall	ADJ
ajis02-1680	224	30	documents	document	NOUN
ajis02-1680	224	31	are	be	AUX
ajis02-1680	224	32	23	23	NUM
ajis02-1680	224	33	.	.	PUNCT
ajis02-1680	225	1	we	we	PRON
ajis02-1680	225	2	employed	employ	VERB
ajis02-1680	225	3	interclass	interclass	NOUN
ajis02-1680	225	4	correlation	correlation	NOUN
ajis02-1680	225	5	(	(	PUNCT
ajis02-1680	225	6	icc	icc	NOUN
ajis02-1680	225	7	)	)	PUNCT
ajis02-1680	225	8	to	to	PART
ajis02-1680	225	9	analyse	analyse	VERB
ajis02-1680	225	10	the	the	DET
ajis02-1680	225	11	inter	inter	ADJ
ajis02-1680	225	12	-	-	ADJ
ajis02-1680	225	13	rater	rater	ADJ
ajis02-1680	225	14	reliability	reliability	NOUN
ajis02-1680	225	15	(	(	PUNCT
ajis02-1680	225	16	shrout	shrout	PROPN
ajis02-1680	225	17	&	&	CCONJ
ajis02-1680	225	18	fleish	fleish	NOUN
ajis02-1680	225	19	,	,	PUNCT
ajis02-1680	225	20	1979	1979	NUM
ajis02-1680	225	21	;	;	PUNCT
ajis02-1680	225	22	mcgraw	mcgraw	PROPN
ajis02-1680	225	23	&	&	CCONJ
ajis02-1680	225	24	wong	wong	PROPN
ajis02-1680	225	25	,	,	PUNCT
ajis02-1680	225	26	1996	1996	NUM
ajis02-1680	225	27	)	)	PUNCT
ajis02-1680	225	28	.	.	PUNCT
ajis02-1680	226	1	the	the	DET
ajis02-1680	226	2	interrater	interrater	ADJ
ajis02-1680	226	3	reliability	reliability	NOUN
ajis02-1680	226	4	analysis	analysis	NOUN
ajis02-1680	226	5	(	(	PUNCT
ajis02-1680	226	6	icc=.817	icc=.817	NOUN
ajis02-1680	226	7	)	)	PUNCT
ajis02-1680	226	8	shows	show	VERB
ajis02-1680	226	9	strong	strong	ADJ
ajis02-1680	226	10	agreement	agreement	NOUN
ajis02-1680	226	11	with	with	ADP
ajis02-1680	226	12	the	the	DET
ajis02-1680	226	13	coding	code	VERB
ajis02-1680	226	14	analysis	analysis	NOUN
ajis02-1680	226	15	.	.	PUNCT
ajis02-1680	227	1	to	to	PART
ajis02-1680	227	2	store	store	VERB
ajis02-1680	227	3	the	the	DET
ajis02-1680	227	4	data	datum	NOUN
ajis02-1680	227	5	and	and	CCONJ
ajis02-1680	227	6	to	to	PART
ajis02-1680	227	7	facilitate	facilitate	VERB
ajis02-1680	227	8	further	further	ADJ
ajis02-1680	227	9	analyses	analysis	NOUN
ajis02-1680	227	10	of	of	ADP
ajis02-1680	227	11	the	the	DET
ajis02-1680	227	12	documents	document	NOUN
ajis02-1680	227	13	we	we	PRON
ajis02-1680	227	14	corroborated	corroborate	VERB
ajis02-1680	227	15	the	the	DET
ajis02-1680	227	16	coded	code	VERB
ajis02-1680	227	17	documents	document	NOUN
ajis02-1680	227	18	using	use	VERB
ajis02-1680	227	19	nvivo	nvivo	ADJ
ajis02-1680	227	20	.	.	PUNCT
ajis02-1680	228	1	4	4	NUM
ajis02-1680	228	2	case	case	NOUN
ajis02-1680	228	3	study	study	NOUN
ajis02-1680	228	4	findings	finding	NOUN
ajis02-1680	228	5	we	we	PRON
ajis02-1680	228	6	undertook	undertake	VERB
ajis02-1680	228	7	cluster	cluster	NOUN
ajis02-1680	228	8	analysis	analysis	NOUN
ajis02-1680	228	9	of	of	ADP
ajis02-1680	228	10	the	the	DET
ajis02-1680	228	11	23	23	NUM
ajis02-1680	228	12	submission	submission	NOUN
ajis02-1680	228	13	documents	document	NOUN
ajis02-1680	228	14	based	base	VERB
ajis02-1680	228	15	on	on	ADP
ajis02-1680	228	16	coding	code	VERB
ajis02-1680	228	17	similarity	similarity	NOUN
ajis02-1680	228	18	to	to	PART
ajis02-1680	228	19	give	give	VERB
ajis02-1680	228	20	us	we	PRON
ajis02-1680	228	21	some	some	DET
ajis02-1680	228	22	indication	indication	NOUN
ajis02-1680	228	23	of	of	ADP
ajis02-1680	228	24	the	the	DET
ajis02-1680	228	25	proximity	proximity	NOUN
ajis02-1680	228	26	between	between	ADP
ajis02-1680	228	27	categories	category	NOUN
ajis02-1680	228	28	.	.	PUNCT
ajis02-1680	229	1	the	the	DET
ajis02-1680	229	2	result	result	NOUN
ajis02-1680	229	3	of	of	ADP
ajis02-1680	229	4	the	the	DET
ajis02-1680	229	5	cluster	cluster	NOUN
ajis02-1680	229	6	analysis	analysis	NOUN
ajis02-1680	229	7	shows	show	VERB
ajis02-1680	229	8	close	close	ADJ
ajis02-1680	229	9	proximity	proximity	NOUN
ajis02-1680	229	10	between	between	ADP
ajis02-1680	229	11	constructivist	constructivist	ADJ
ajis02-1680	229	12	and	and	CCONJ
ajis02-1680	229	13	ecological	ecological	ADJ
ajis02-1680	229	14	rationalities	rationality	NOUN
ajis02-1680	229	15	(	(	PUNCT
ajis02-1680	229	16	see	see	VERB
ajis02-1680	229	17	figure	figure	NOUN
ajis02-1680	229	18	2	2	NUM
ajis02-1680	229	19	)	)	PUNCT
ajis02-1680	229	20	.	.	PUNCT
ajis02-1680	230	1	we	we	PRON
ajis02-1680	230	2	contend	contend	VERB
ajis02-1680	230	3	that	that	SCONJ
ajis02-1680	230	4	this	this	DET
ajis02-1680	230	5	proximity	proximity	NOUN
ajis02-1680	230	6	implies	imply	VERB
ajis02-1680	230	7	that	that	SCONJ
ajis02-1680	230	8	these	these	DET
ajis02-1680	230	9	two	two	NUM
ajis02-1680	230	10	rationalities	rationality	NOUN
ajis02-1680	230	11	form	form	VERB
ajis02-1680	230	12	the	the	DET
ajis02-1680	230	13	basis	basis	NOUN
ajis02-1680	230	14	of	of	ADP
ajis02-1680	230	15	analysing	analysing	NOUN
ajis02-1680	230	16	is	be	AUX
ajis02-1680	230	17	adoption	adoption	NOUN
ajis02-1680	230	18	decisions	decision	NOUN
ajis02-1680	230	19	.	.	PUNCT
ajis02-1680	231	1	along	along	ADP
ajis02-1680	231	2	with	with	ADP
ajis02-1680	231	3	technological	technological	ADJ
ajis02-1680	231	4	characteristics	characteristic	NOUN
ajis02-1680	231	5	,	,	PUNCT
ajis02-1680	231	6	these	these	DET
ajis02-1680	231	7	two	two	NUM
ajis02-1680	231	8	rationalities	rationality	NOUN
ajis02-1680	231	9	are	be	AUX
ajis02-1680	231	10	subordinate	subordinate	ADJ
ajis02-1680	231	11	to	to	ADP
ajis02-1680	231	12	the	the	DET
ajis02-1680	231	13	branch	branch	NOUN
ajis02-1680	231	14	of	of	ADP
ajis02-1680	231	15	organizational	organizational	ADJ
ajis02-1680	231	16	affordance	affordance	NOUN
ajis02-1680	231	17	.	.	PUNCT
ajis02-1680	232	1	this	this	DET
ajis02-1680	232	2	finding	finding	NOUN
ajis02-1680	232	3	is	be	AUX
ajis02-1680	232	4	logically	logically	ADV
ajis02-1680	232	5	consistent	consistent	ADJ
ajis02-1680	232	6	with	with	ADP
ajis02-1680	232	7	prior	prior	ADJ
ajis02-1680	232	8	literature	literature	NOUN
ajis02-1680	232	9	whereby	whereby	SCONJ
ajis02-1680	232	10	collective	collective	ADJ
ajis02-1680	232	11	rationalities	rationality	NOUN
ajis02-1680	232	12	among	among	ADP
ajis02-1680	232	13	individuals	individual	NOUN
ajis02-1680	232	14	within	within	ADP
ajis02-1680	232	15	organizations	organization	NOUN
ajis02-1680	232	16	facilitate	facilitate	VERB
ajis02-1680	232	17	rationalities	rationality	NOUN
ajis02-1680	232	18	to	to	PART
ajis02-1680	232	19	act	act	VERB
ajis02-1680	232	20	on	on	ADP
ajis02-1680	232	21	affordances	affordance	NOUN
ajis02-1680	232	22	with	with	ADP
ajis02-1680	232	23	the	the	DET
ajis02-1680	232	24	technologies	technology	NOUN
ajis02-1680	232	25	(	(	PUNCT
ajis02-1680	232	26	zammuto	zammuto	PROPN
ajis02-1680	232	27	et	et	PROPN
ajis02-1680	232	28	al	al	PROPN
ajis02-1680	232	29	.	.	PROPN
ajis02-1680	232	30	2007	2007	NUM
ajis02-1680	232	31	;	;	PUNCT
ajis02-1680	232	32	leonardi	leonardi	PROPN
ajis02-1680	232	33	,	,	PUNCT
ajis02-1680	232	34	2011	2011	NUM
ajis02-1680	232	35	;	;	PUNCT
ajis02-1680	232	36	volkoff	volkoff	NOUN
ajis02-1680	232	37	&	&	CCONJ
ajis02-1680	232	38	strong	strong	ADJ
ajis02-1680	232	39	,	,	PUNCT
ajis02-1680	232	40	2013	2013	NUM
ajis02-1680	232	41	)	)	PUNCT
ajis02-1680	232	42	.	.	PUNCT
ajis02-1680	233	1	to	to	PART
ajis02-1680	233	2	deepen	deepen	VERB
ajis02-1680	233	3	our	our	PRON
ajis02-1680	233	4	cluster	cluster	NOUN
ajis02-1680	233	5	analysis	analysis	NOUN
ajis02-1680	233	6	,	,	PUNCT
ajis02-1680	233	7	we	we	PRON
ajis02-1680	233	8	examine	examine	VERB
ajis02-1680	233	9	relevant	relevant	ADJ
ajis02-1680	233	10	coded	code	VERB
ajis02-1680	233	11	sentences	sentence	NOUN
ajis02-1680	233	12	or	or	CCONJ
ajis02-1680	233	13	paragraphs	paragraph	NOUN
ajis02-1680	233	14	from	from	ADP
ajis02-1680	233	15	the	the	DET
ajis02-1680	233	16	23	23	NUM
ajis02-1680	233	17	submission	submission	NOUN
ajis02-1680	233	18	documents	document	NOUN
ajis02-1680	233	19	associated	associate	VERB
ajis02-1680	233	20	with	with	ADP
ajis02-1680	233	21	constructivist	constructivist	ADJ
ajis02-1680	233	22	and	and	CCONJ
ajis02-1680	233	23	ecological	ecological	ADJ
ajis02-1680	233	24	rationalities	rationality	NOUN
ajis02-1680	233	25	,	,	PUNCT
ajis02-1680	233	26	technological	technological	ADJ
ajis02-1680	233	27	characteristics	characteristic	NOUN
ajis02-1680	233	28	,	,	PUNCT
ajis02-1680	233	29	organizational	organizational	ADJ
ajis02-1680	233	30	affordance	affordance	NOUN
ajis02-1680	233	31	,	,	PUNCT
ajis02-1680	233	32	and	and	CCONJ
ajis02-1680	233	33	organizational	organizational	ADJ
ajis02-1680	233	34	use	use	NOUN
ajis02-1680	233	35	of	of	ADP
ajis02-1680	233	36	information	information	NOUN
ajis02-1680	233	37	systems	system	NOUN
ajis02-1680	233	38	.	.	PUNCT
ajis02-1680	234	1	figure	figure	NOUN
ajis02-1680	234	2	2	2	NUM
ajis02-1680	234	3	.	.	PUNCT
ajis02-1680	234	4	cluster	cluster	NOUN
ajis02-1680	234	5	analysis	analysis	NOUN
ajis02-1680	234	6	based	base	VERB
ajis02-1680	234	7	on	on	ADP
ajis02-1680	234	8	coding	code	VERB
ajis02-1680	234	9	similarity	similarity	NOUN
ajis02-1680	234	10	4.1	4.1	NUM
ajis02-1680	234	11	constructivist	constructivist	ADJ
ajis02-1680	234	12	rationality	rationality	NOUN
ajis02-1680	234	13	and	and	CCONJ
ajis02-1680	234	14	ecological	ecological	ADJ
ajis02-1680	234	15	rationality	rationality	NOUN
ajis02-1680	234	16	recall	recall	NOUN
ajis02-1680	234	17	,	,	PUNCT
ajis02-1680	234	18	in	in	ADP
ajis02-1680	234	19	our	our	PRON
ajis02-1680	234	20	coding	code	VERB
ajis02-1680	234	21	schemes	scheme	NOUN
ajis02-1680	234	22	,	,	PUNCT
ajis02-1680	234	23	two	two	NUM
ajis02-1680	234	24	categories	category	NOUN
ajis02-1680	234	25	,	,	PUNCT
ajis02-1680	234	26	i.e.	i.e.	X
ajis02-1680	234	27	,	,	PUNCT
ajis02-1680	234	28	performance	performance	NOUN
ajis02-1680	234	29	expectancy	expectancy	NOUN
ajis02-1680	234	30	and	and	CCONJ
ajis02-1680	234	31	effort	effort	NOUN
ajis02-1680	234	32	expectancy	expectancy	NOUN
ajis02-1680	234	33	embody	embody	VERB
ajis02-1680	234	34	constructivist	constructivist	ADJ
ajis02-1680	234	35	rationality	rationality	NOUN
ajis02-1680	234	36	.	.	PUNCT
ajis02-1680	235	1	in	in	ADP
ajis02-1680	235	2	our	our	PRON
ajis02-1680	235	3	definition	definition	NOUN
ajis02-1680	235	4	,	,	PUNCT
ajis02-1680	235	5	performance	performance	NOUN
ajis02-1680	235	6	expectancy	expectancy	NOUN
ajis02-1680	235	7	reflects	reflect	VERB
ajis02-1680	235	8	organizational	organizational	ADJ
ajis02-1680	235	9	beliefs	belief	NOUN
ajis02-1680	235	10	relative	relative	ADJ
ajis02-1680	235	11	to	to	ADP
ajis02-1680	235	12	the	the	DET
ajis02-1680	235	13	benefits	benefit	NOUN
ajis02-1680	235	14	of	of	ADP
ajis02-1680	235	15	is	be	AUX
ajis02-1680	235	16	adoption	adoption	NOUN
ajis02-1680	235	17	,	,	PUNCT
ajis02-1680	235	18	whereas	whereas	SCONJ
ajis02-1680	235	19	effort	effort	NOUN
ajis02-1680	235	20	expectancy	expectancy	NOUN
ajis02-1680	235	21	reflects	reflect	VERB
ajis02-1680	235	22	organizational	organizational	ADJ
ajis02-1680	235	23	beliefs	belief	NOUN
ajis02-1680	235	24	relative	relative	ADJ
ajis02-1680	235	25	to	to	ADP
ajis02-1680	235	26	the	the	DET
ajis02-1680	235	27	availability	availability	NOUN
ajis02-1680	235	28	of	of	ADP
ajis02-1680	235	29	the	the	DET
ajis02-1680	235	30	necessary	necessary	ADJ
ajis02-1680	235	31	resources	resource	NOUN
ajis02-1680	235	32	to	to	PART
ajis02-1680	235	33	adopt	adopt	VERB
ajis02-1680	235	34	is	be	AUX
ajis02-1680	235	35	.	.	PUNCT
ajis02-1680	235	36	as	as	SCONJ
ajis02-1680	235	37	was	be	AUX
ajis02-1680	235	38	anticipated	anticipate	VERB
ajis02-1680	235	39	these	these	DET
ajis02-1680	235	40	two	two	NUM
ajis02-1680	235	41	expectancies	expectancy	NOUN
ajis02-1680	235	42	appear	appear	VERB
ajis02-1680	235	43	in	in	ADP
ajis02-1680	235	44	the	the	DET
ajis02-1680	235	45	documents	document	NOUN
ajis02-1680	235	46	.	.	PUNCT
ajis02-1680	236	1	cpa	cpa	PROPN
ajis02-1680	236	2	australia	australia	PROPN
ajis02-1680	236	3	and	and	CCONJ
ajis02-1680	236	4	the	the	DET
ajis02-1680	236	5	institute	institute	NOUN
ajis02-1680	236	6	are	be	AUX
ajis02-1680	236	7	strong	strong	ADJ
ajis02-1680	236	8	supporters	supporter	NOUN
ajis02-1680	236	9	of	of	ADP
ajis02-1680	236	10	government	government	NOUN
ajis02-1680	236	11	programs	program	NOUN
ajis02-1680	236	12	that	that	PRON
ajis02-1680	236	13	improve	improve	VERB
ajis02-1680	236	14	the	the	DET
ajis02-1680	236	15	efficiency	efficiency	NOUN
ajis02-1680	236	16	and	and	CCONJ
ajis02-1680	236	17	productivity	productivity	NOUN
ajis02-1680	236	18	of	of	ADP
ajis02-1680	236	19	the	the	DET
ajis02-1680	236	20	australian	australian	ADJ
ajis02-1680	236	21	economy	economy	NOUN
ajis02-1680	236	22	.	.	PUNCT
ajis02-1680	237	1	we	we	PRON
ajis02-1680	237	2	believe	believe	VERB
ajis02-1680	237	3	that	that	SCONJ
ajis02-1680	237	4	the	the	DET
ajis02-1680	237	5	option	option	NOUN
ajis02-1680	237	6	of	of	ADP
ajis02-1680	237	7	the	the	DET
ajis02-1680	237	8	inline	inline	ADJ
ajis02-1680	237	9	extensible	extensible	ADJ
ajis02-1680	237	10	business	business	NOUN
ajis02-1680	237	11	reporting	reporting	NOUN
ajis02-1680	237	12	language	language	NOUN
ajis02-1680	237	13	(	(	PUNCT
ajis02-1680	237	14	ixbrl	ixbrl	X
ajis02-1680	237	15	)	)	PUNCT
ajis02-1680	237	16	for	for	ADP
ajis02-1680	237	17	the	the	DET
ajis02-1680	237	18	lodgement	lodgement	NOUN
ajis02-1680	237	19	of	of	ADP
ajis02-1680	237	20	financial	financial	ADJ
ajis02-1680	237	21	reports	report	NOUN
ajis02-1680	237	22	via	via	ADP
ajis02-1680	237	23	standard	standard	ADJ
ajis02-1680	237	24	business	business	NOUN
ajis02-1680	237	25	reporting	reporting	NOUN
ajis02-1680	237	26	(	(	PUNCT
ajis02-1680	237	27	sbr	sbr	NOUN
ajis02-1680	237	28	)	)	PUNCT
ajis02-1680	237	29	has	have	VERB
ajis02-1680	237	30	the	the	DET
ajis02-1680	237	31	capacity	capacity	NOUN
ajis02-1680	237	32	to	to	PART
ajis02-1680	237	33	make	make	VERB
ajis02-1680	237	34	a	a	DET
ajis02-1680	237	35	positive	positive	ADJ
ajis02-1680	237	36	difference	difference	NOUN
ajis02-1680	237	37	to	to	ADP
ajis02-1680	237	38	the	the	DET
ajis02-1680	237	39	australian	australian	ADJ
ajis02-1680	237	40	economy	economy	NOUN
ajis02-1680	237	41	(	(	PUNCT
ajis02-1680	237	42	cpa	cpa	NOUN
ajis02-1680	237	43	icca	icca	NOUN
ajis02-1680	237	44	)	)	PUNCT
ajis02-1680	237	45	australasian	australasian	ADJ
ajis02-1680	237	46	journal	journal	NOUN
ajis02-1680	237	47	of	of	ADP
ajis02-1680	237	48	information	information	NOUN
ajis02-1680	237	49	systems	systems	PROPN
ajis02-1680	237	50	perdana	perdana	PROPN
ajis02-1680	237	51	,	,	PUNCT
ajis02-1680	237	52	robb	robb	NOUN
ajis02-1680	237	53	,	,	PUNCT
ajis02-1680	237	54	rohde	rohde	PROPN
ajis02-1680	237	55	&	&	CCONJ
ajis02-1680	237	56	birt	birt	PROPN
ajis02-1680	237	57	2018	2018	NUM
ajis02-1680	237	58	,	,	PUNCT
ajis02-1680	237	59	vol	vol	NOUN
ajis02-1680	237	60	22	22	NUM
ajis02-1680	237	61	,	,	PUNCT
ajis02-1680	237	62	research	research	NOUN
ajis02-1680	237	63	article	article	NOUN
ajis02-1680	237	64	sbr	sbr	NOUN
ajis02-1680	237	65	adoption	adoption	NOUN
ajis02-1680	237	66	in	in	ADP
ajis02-1680	237	67	australia	australia	PROPN
ajis02-1680	237	68	14	14	NUM
ajis02-1680	237	69	pwc	pwc	PROPN
ajis02-1680	237	70	supports	support	VERB
ajis02-1680	237	71	initiatives	initiative	NOUN
ajis02-1680	237	72	that	that	PRON
ajis02-1680	237	73	improve	improve	VERB
ajis02-1680	237	74	the	the	DET
ajis02-1680	237	75	transparency	transparency	NOUN
ajis02-1680	237	76	of	of	ADP
ajis02-1680	237	77	financial	financial	ADJ
ajis02-1680	237	78	reporting	reporting	NOUN
ajis02-1680	237	79	,	,	PUNCT
ajis02-1680	237	80	the	the	DET
ajis02-1680	237	81	comparability	comparability	NOUN
ajis02-1680	237	82	of	of	ADP
ajis02-1680	237	83	information	information	NOUN
ajis02-1680	237	84	in	in	ADP
ajis02-1680	237	85	the	the	DET
ajis02-1680	237	86	global	global	ADJ
ajis02-1680	237	87	capital	capital	NOUN
ajis02-1680	237	88	markets	market	NOUN
ajis02-1680	237	89	,	,	PUNCT
ajis02-1680	237	90	and	and	CCONJ
ajis02-1680	237	91	efficiencies	efficiency	NOUN
ajis02-1680	237	92	in	in	ADP
ajis02-1680	237	93	the	the	DET
ajis02-1680	237	94	systems	system	NOUN
ajis02-1680	237	95	and	and	CCONJ
ajis02-1680	237	96	processes	process	NOUN
ajis02-1680	237	97	used	use	VERB
ajis02-1680	237	98	by	by	ADP
ajis02-1680	237	99	businesses	business	NOUN
ajis02-1680	237	100	.	.	PUNCT
ajis02-1680	238	1	we	we	PRON
ajis02-1680	238	2	believe	believe	VERB
ajis02-1680	238	3	the	the	DET
ajis02-1680	238	4	sbr	sbr	PROPN
ajis02-1680	238	5	initiative	initiative	NOUN
ajis02-1680	238	6	will	will	AUX
ajis02-1680	238	7	provide	provide	VERB
ajis02-1680	238	8	significant	significant	ADJ
ajis02-1680	238	9	benefits	benefit	NOUN
ajis02-1680	238	10	across	across	ADP
ajis02-1680	238	11	all	all	PRON
ajis02-1680	238	12	of	of	ADP
ajis02-1680	238	13	these	these	DET
ajis02-1680	238	14	areas	area	NOUN
ajis02-1680	238	15	(	(	PUNCT
ajis02-1680	238	16	pwc	pwc	NOUN
ajis02-1680	238	17	)	)	PUNCT
ajis02-1680	238	18	.	.	PUNCT
ajis02-1680	239	1	aba	aba	PROPN
ajis02-1680	239	2	members	member	NOUN
ajis02-1680	239	3	welcome	welcome	VERB
ajis02-1680	239	4	initiatives	initiative	NOUN
ajis02-1680	239	5	to	to	PART
ajis02-1680	239	6	reduce	reduce	VERB
ajis02-1680	239	7	the	the	DET
ajis02-1680	239	8	regulatory	regulatory	ADJ
ajis02-1680	239	9	burden	burden	NOUN
ajis02-1680	239	10	on	on	ADP
ajis02-1680	239	11	business	business	NOUN
ajis02-1680	239	12	,	,	PUNCT
ajis02-1680	239	13	but	but	CCONJ
ajis02-1680	239	14	believe	believe	VERB
ajis02-1680	239	15	that	that	SCONJ
ajis02-1680	239	16	mandatory	mandatory	ADJ
ajis02-1680	239	17	lodgement	lodgement	NOUN
ajis02-1680	239	18	at	at	ADP
ajis02-1680	239	19	this	this	DET
ajis02-1680	239	20	time	time	NOUN
ajis02-1680	239	21	would	would	AUX
ajis02-1680	239	22	require	require	VERB
ajis02-1680	239	23	extensive	extensive	ADJ
ajis02-1680	239	24	and	and	CCONJ
ajis02-1680	239	25	costly	costly	ADJ
ajis02-1680	239	26	changes	change	NOUN
ajis02-1680	239	27	for	for	ADP
ajis02-1680	239	28	all	all	DET
ajis02-1680	239	29	reporting	reporting	NOUN
ajis02-1680	239	30	systems	system	NOUN
ajis02-1680	239	31	,	,	PUNCT
ajis02-1680	239	32	for	for	ADP
ajis02-1680	239	33	all	all	DET
ajis02-1680	239	34	businesses	business	NOUN
ajis02-1680	239	35	,	,	PUNCT
ajis02-1680	239	36	when	when	SCONJ
ajis02-1680	239	37	other	other	ADJ
ajis02-1680	239	38	regulatory	regulatory	ADJ
ajis02-1680	239	39	requirements	requirement	NOUN
ajis02-1680	239	40	are	be	AUX
ajis02-1680	239	41	also	also	ADV
ajis02-1680	239	42	driving	drive	VERB
ajis02-1680	239	43	major	major	ADJ
ajis02-1680	239	44	technology	technology	NOUN
ajis02-1680	239	45	projects	project	NOUN
ajis02-1680	239	46	(	(	PUNCT
ajis02-1680	239	47	aba	aba	PROPN
ajis02-1680	239	48	)	)	PUNCT
ajis02-1680	239	49	.	.	PUNCT
ajis02-1680	240	1	the	the	DET
ajis02-1680	240	2	cost	cost	NOUN
ajis02-1680	240	3	to	to	ADP
ajis02-1680	240	4	preparers	preparer	NOUN
ajis02-1680	240	5	was	be	AUX
ajis02-1680	240	6	high	high	ADJ
ajis02-1680	240	7	and	and	CCONJ
ajis02-1680	240	8	incremental	incremental	ADJ
ajis02-1680	240	9	as	as	SCONJ
ajis02-1680	240	10	they	they	PRON
ajis02-1680	240	11	often	often	ADV
ajis02-1680	240	12	had	have	VERB
ajis02-1680	240	13	to	to	PART
ajis02-1680	240	14	upgrade	upgrade	VERB
ajis02-1680	240	15	their	their	PRON
ajis02-1680	240	16	financial	financial	ADJ
ajis02-1680	240	17	reporting	reporting	NOUN
ajis02-1680	240	18	software	software	NOUN
ajis02-1680	240	19	to	to	PART
ajis02-1680	240	20	acquire	acquire	VERB
ajis02-1680	240	21	a	a	DET
ajis02-1680	240	22	financial	financial	ADJ
ajis02-1680	240	23	reporting	reporting	NOUN
ajis02-1680	240	24	tool	tool	NOUN
ajis02-1680	240	25	with	with	ADP
ajis02-1680	240	26	auto	auto	NOUN
ajis02-1680	240	27	tagged	tag	VERB
ajis02-1680	240	28	templates	template	NOUN
ajis02-1680	240	29	and	and	CCONJ
ajis02-1680	240	30	employ	employ	VERB
ajis02-1680	240	31	additional	additional	ADJ
ajis02-1680	240	32	qualified	qualified	ADJ
ajis02-1680	240	33	staff	staff	NOUN
ajis02-1680	240	34	to	to	PART
ajis02-1680	240	35	create	create	VERB
ajis02-1680	240	36	tagged	tagged	ADJ
ajis02-1680	240	37	templates	template	NOUN
ajis02-1680	240	38	and	and	CCONJ
ajis02-1680	240	39	complete	complete	VERB
ajis02-1680	240	40	the	the	DET
ajis02-1680	240	41	preparation	preparation	NOUN
ajis02-1680	240	42	of	of	ADP
ajis02-1680	240	43	the	the	DET
ajis02-1680	240	44	tagged	tag	VERB
ajis02-1680	240	45	financial	financial	ADJ
ajis02-1680	240	46	statements	statement	NOUN
ajis02-1680	240	47	(	(	PUNCT
ajis02-1680	240	48	bhp	bhp	X
ajis02-1680	240	49	billiton	billiton	PROPN
ajis02-1680	240	50	)	)	PUNCT
ajis02-1680	240	51	.	.	PUNCT
ajis02-1680	241	1	stakeholders	stakeholder	NOUN
ajis02-1680	241	2	were	be	AUX
ajis02-1680	241	3	obviously	obviously	ADV
ajis02-1680	241	4	aware	aware	ADJ
ajis02-1680	241	5	of	of	ADP
ajis02-1680	241	6	the	the	DET
ajis02-1680	241	7	potential	potential	ADJ
ajis02-1680	241	8	consequences	consequence	NOUN
ajis02-1680	241	9	of	of	ADP
ajis02-1680	241	10	sbr	sbr	NOUN
ajis02-1680	241	11	adoption	adoption	NOUN
ajis02-1680	241	12	including	include	VERB
ajis02-1680	241	13	increased	increase	VERB
ajis02-1680	241	14	productivity	productivity	NOUN
ajis02-1680	241	15	and	and	CCONJ
ajis02-1680	241	16	efficiency	efficiency	NOUN
ajis02-1680	241	17	.	.	PUNCT
ajis02-1680	242	1	at	at	ADP
ajis02-1680	242	2	the	the	DET
ajis02-1680	242	3	same	same	ADJ
ajis02-1680	242	4	time	time	NOUN
ajis02-1680	242	5	,	,	PUNCT
ajis02-1680	242	6	they	they	PRON
ajis02-1680	242	7	were	be	AUX
ajis02-1680	242	8	concerned	concern	VERB
ajis02-1680	242	9	with	with	ADP
ajis02-1680	242	10	the	the	DET
ajis02-1680	242	11	costs	cost	NOUN
ajis02-1680	242	12	and	and	CCONJ
ajis02-1680	242	13	additional	additional	ADJ
ajis02-1680	242	14	resources	resource	NOUN
ajis02-1680	242	15	required	require	VERB
ajis02-1680	242	16	to	to	PART
ajis02-1680	242	17	facilitate	facilitate	VERB
ajis02-1680	242	18	sbr	sbr	NOUN
ajis02-1680	242	19	adoption	adoption	NOUN
ajis02-1680	242	20	.	.	PUNCT
ajis02-1680	243	1	these	these	DET
ajis02-1680	243	2	considerations	consideration	NOUN
ajis02-1680	243	3	reflect	reflect	VERB
ajis02-1680	243	4	deliberate	deliberate	ADJ
ajis02-1680	243	5	rationality	rationality	NOUN
ajis02-1680	243	6	involving	involve	VERB
ajis02-1680	243	7	costs	cost	NOUN
ajis02-1680	243	8	and	and	CCONJ
ajis02-1680	243	9	resources	resource	NOUN
ajis02-1680	243	10	availability	availability	NOUN
ajis02-1680	243	11	to	to	PART
ajis02-1680	243	12	pursue	pursue	VERB
ajis02-1680	243	13	greater	great	ADJ
ajis02-1680	243	14	benefits	benefit	NOUN
ajis02-1680	243	15	from	from	ADP
ajis02-1680	243	16	sbr	sbr	NOUN
ajis02-1680	243	17	adoption	adoption	NOUN
ajis02-1680	243	18	.	.	PUNCT
ajis02-1680	244	1	this	this	DET
ajis02-1680	244	2	finding	finding	NOUN
ajis02-1680	244	3	helps	help	VERB
ajis02-1680	244	4	confirm	confirm	VERB
ajis02-1680	244	5	our	our	PRON
ajis02-1680	244	6	expectation	expectation	NOUN
ajis02-1680	244	7	that	that	SCONJ
ajis02-1680	244	8	performance	performance	NOUN
ajis02-1680	244	9	expectancy	expectancy	NOUN
ajis02-1680	244	10	and	and	CCONJ
ajis02-1680	244	11	effort	effort	NOUN
ajis02-1680	244	12	expectancy	expectancy	NOUN
ajis02-1680	244	13	are	be	AUX
ajis02-1680	244	14	relevant	relevant	ADJ
ajis02-1680	244	15	proxies	proxy	NOUN
ajis02-1680	244	16	for	for	ADP
ajis02-1680	244	17	constructivist	constructivist	ADJ
ajis02-1680	244	18	rationality	rationality	NOUN
ajis02-1680	244	19	.	.	PUNCT
ajis02-1680	245	1	in	in	ADP
ajis02-1680	245	2	contrast	contrast	NOUN
ajis02-1680	245	3	to	to	ADP
ajis02-1680	245	4	constructivist	constructivist	ADJ
ajis02-1680	245	5	rationality	rationality	NOUN
ajis02-1680	245	6	where	where	SCONJ
ajis02-1680	245	7	decision	decision	NOUN
ajis02-1680	245	8	-	-	PUNCT
ajis02-1680	245	9	making	making	NOUN
ajis02-1680	245	10	is	be	AUX
ajis02-1680	245	11	deliberative	deliberative	ADJ
ajis02-1680	245	12	,	,	PUNCT
ajis02-1680	245	13	decisionmaking	decisionmake	VERB
ajis02-1680	245	14	based	base	VERB
ajis02-1680	245	15	on	on	ADP
ajis02-1680	245	16	ecological	ecological	ADJ
ajis02-1680	245	17	rationality	rationality	NOUN
ajis02-1680	245	18	is	be	AUX
ajis02-1680	245	19	adaptive	adaptive	ADJ
ajis02-1680	245	20	.	.	PUNCT
ajis02-1680	246	1	ecological	ecological	ADJ
ajis02-1680	246	2	rationality	rationality	NOUN
ajis02-1680	246	3	takes	take	VERB
ajis02-1680	246	4	into	into	ADP
ajis02-1680	246	5	consideration	consideration	NOUN
ajis02-1680	246	6	the	the	DET
ajis02-1680	246	7	environmental	environmental	ADJ
ajis02-1680	246	8	conditions	condition	NOUN
ajis02-1680	246	9	under	under	ADP
ajis02-1680	246	10	which	which	PRON
ajis02-1680	246	11	decisions	decision	NOUN
ajis02-1680	246	12	are	be	AUX
ajis02-1680	246	13	made	make	VERB
ajis02-1680	246	14	.	.	PUNCT
ajis02-1680	247	1	organizations	organization	NOUN
ajis02-1680	247	2	are	be	AUX
ajis02-1680	247	3	inextricably	inextricably	ADV
ajis02-1680	247	4	linked	link	VERB
ajis02-1680	247	5	with	with	ADP
ajis02-1680	247	6	individuals	individual	NOUN
ajis02-1680	247	7	,	,	PUNCT
ajis02-1680	247	8	community	community	NOUN
ajis02-1680	247	9	,	,	PUNCT
ajis02-1680	247	10	and	and	CCONJ
ajis02-1680	247	11	their	their	PRON
ajis02-1680	247	12	environment	environment	NOUN
ajis02-1680	247	13	compelling	compel	VERB
ajis02-1680	247	14	them	they	PRON
ajis02-1680	247	15	to	to	PART
ajis02-1680	247	16	be	be	AUX
ajis02-1680	247	17	more	more	ADV
ajis02-1680	247	18	adaptive	adaptive	ADJ
ajis02-1680	247	19	and	and	CCONJ
ajis02-1680	247	20	to	to	PART
ajis02-1680	247	21	create	create	VERB
ajis02-1680	247	22	social	social	ADJ
ajis02-1680	247	23	constructions	construction	NOUN
ajis02-1680	247	24	in	in	ADP
ajis02-1680	247	25	which	which	PRON
ajis02-1680	247	26	they	they	PRON
ajis02-1680	247	27	produce	produce	VERB
ajis02-1680	247	28	and	and	CCONJ
ajis02-1680	247	29	reproduce	reproduce	VERB
ajis02-1680	247	30	meanings	meaning	NOUN
ajis02-1680	247	31	,	,	PUNCT
ajis02-1680	247	32	and	and	CCONJ
ajis02-1680	247	33	rationalize	rationalize	VERB
ajis02-1680	247	34	their	their	PRON
ajis02-1680	247	35	decisions	decision	NOUN
ajis02-1680	247	36	(	(	PUNCT
ajis02-1680	247	37	smith	smith	NOUN
ajis02-1680	247	38	,	,	PUNCT
ajis02-1680	247	39	2008	2008	NUM
ajis02-1680	247	40	;	;	PUNCT
ajis02-1680	247	41	thornton	thornton	PROPN
ajis02-1680	247	42	et	et	PROPN
ajis02-1680	247	43	al	al	PROPN
ajis02-1680	247	44	.	.	PROPN
ajis02-1680	247	45	2012	2012	NUM
ajis02-1680	247	46	)	)	PUNCT
ajis02-1680	247	47	.	.	PUNCT
ajis02-1680	248	1	we	we	PRON
ajis02-1680	248	2	found	find	VERB
ajis02-1680	248	3	stakeholders	stakeholder	NOUN
ajis02-1680	248	4	were	be	AUX
ajis02-1680	248	5	concerned	concerned	ADJ
ajis02-1680	248	6	about	about	ADP
ajis02-1680	248	7	the	the	DET
ajis02-1680	248	8	supporting	support	VERB
ajis02-1680	248	9	environment	environment	NOUN
ajis02-1680	248	10	(	(	PUNCT
ajis02-1680	248	11	e.g.	e.g.	ADV
ajis02-1680	248	12	,	,	PUNCT
ajis02-1680	248	13	availability	availability	NOUN
ajis02-1680	248	14	of	of	ADP
ajis02-1680	248	15	technical	technical	ADJ
ajis02-1680	248	16	infrastructure	infrastructure	NOUN
ajis02-1680	248	17	,	,	PUNCT
ajis02-1680	248	18	market	market	NOUN
ajis02-1680	248	19	and	and	CCONJ
ajis02-1680	248	20	consumer	consumer	NOUN
ajis02-1680	248	21	demand	demand	NOUN
ajis02-1680	248	22	)	)	PUNCT
ajis02-1680	248	23	as	as	SCONJ
ajis02-1680	248	24	presented	present	VERB
ajis02-1680	248	25	in	in	ADP
ajis02-1680	248	26	the	the	DET
ajis02-1680	248	27	following	follow	VERB
ajis02-1680	248	28	excerpts	excerpt	NOUN
ajis02-1680	248	29	.	.	PUNCT
ajis02-1680	249	1	csa	csa	PROPN
ajis02-1680	249	2	considers	consider	VERB
ajis02-1680	249	3	that	that	SCONJ
ajis02-1680	249	4	mandatory	mandatory	ADJ
ajis02-1680	249	5	implementation	implementation	NOUN
ajis02-1680	249	6	—	—	PUNCT
ajis02-1680	249	7	through	through	ADP
ajis02-1680	249	8	the	the	DET
ajis02-1680	249	9	push	push	NOUN
ajis02-1680	249	10	for	for	ADP
ajis02-1680	249	11	consistent	consistent	ADJ
ajis02-1680	249	12	information	information	NOUN
ajis02-1680	249	13	from	from	ADP
ajis02-1680	249	14	government	government	NOUN
ajis02-1680	249	15	agencies	agency	NOUN
ajis02-1680	249	16	—	—	PUNCT
ajis02-1680	249	17	will	will	AUX
ajis02-1680	249	18	need	need	VERB
ajis02-1680	249	19	to	to	PART
ajis02-1680	249	20	overcome	overcome	VERB
ajis02-1680	249	21	several	several	ADJ
ajis02-1680	249	22	fundamental	fundamental	ADJ
ajis02-1680	249	23	framework	framework	NOUN
ajis02-1680	249	24	issues	issue	NOUN
ajis02-1680	249	25	before	before	SCONJ
ajis02-1680	249	26	sbr	sbr	PROPN
ajis02-1680	249	27	will	will	AUX
ajis02-1680	249	28	be	be	AUX
ajis02-1680	249	29	readily	readily	ADV
ajis02-1680	249	30	adopted	adopt	VERB
ajis02-1680	249	31	by	by	ADP
ajis02-1680	249	32	business	business	NOUN
ajis02-1680	249	33	.	.	PUNCT
ajis02-1680	250	1	as	as	SCONJ
ajis02-1680	250	2	noted	note	VERB
ajis02-1680	250	3	above	above	ADV
ajis02-1680	250	4	,	,	PUNCT
ajis02-1680	250	5	the	the	DET
ajis02-1680	250	6	government	government	NOUN
ajis02-1680	250	7	must	must	AUX
ajis02-1680	250	8	first	first	ADV
ajis02-1680	250	9	communicate	communicate	VERB
ajis02-1680	250	10	with	with	ADP
ajis02-1680	250	11	business	business	NOUN
ajis02-1680	250	12	about	about	ADP
ajis02-1680	250	13	sbr	sbr	NOUN
ajis02-1680	250	14	and	and	CCONJ
ajis02-1680	250	15	how	how	SCONJ
ajis02-1680	250	16	it	it	PRON
ajis02-1680	250	17	interacts	interact	VERB
ajis02-1680	250	18	with	with	ADP
ajis02-1680	250	19	other	other	ADJ
ajis02-1680	250	20	reporting	reporting	NOUN
ajis02-1680	250	21	frameworks	framework	NOUN
ajis02-1680	250	22	,	,	PUNCT
ajis02-1680	250	23	and	and	CCONJ
ajis02-1680	250	24	also	also	ADV
ajis02-1680	250	25	articulate	articulate	VERB
ajis02-1680	250	26	the	the	DET
ajis02-1680	250	27	benefits	benefit	NOUN
ajis02-1680	250	28	of	of	ADP
ajis02-1680	250	29	sbr	sbr	NOUN
ajis02-1680	250	30	to	to	ADP
ajis02-1680	250	31	business	business	NOUN
ajis02-1680	250	32	.	.	PUNCT
ajis02-1680	251	1	without	without	ADP
ajis02-1680	251	2	such	such	ADJ
ajis02-1680	251	3	clarity	clarity	NOUN
ajis02-1680	251	4	as	as	ADP
ajis02-1680	251	5	to	to	ADP
ajis02-1680	251	6	the	the	DET
ajis02-1680	251	7	benefits	benefit	NOUN
ajis02-1680	251	8	,	,	PUNCT
ajis02-1680	251	9	any	any	DET
ajis02-1680	251	10	attempt	attempt	NOUN
ajis02-1680	251	11	to	to	PART
ajis02-1680	251	12	mandate	mandate	VERB
ajis02-1680	251	13	sbr	sbr	NOUN
ajis02-1680	251	14	is	be	AUX
ajis02-1680	251	15	likely	likely	ADJ
ajis02-1680	251	16	to	to	PART
ajis02-1680	251	17	be	be	AUX
ajis02-1680	251	18	illreceived	illreceive	VERB
ajis02-1680	251	19	(	(	PUNCT
ajis02-1680	251	20	csa	csa	PROPN
ajis02-1680	251	21	)	)	PUNCT
ajis02-1680	251	22	.	.	PUNCT
ajis02-1680	252	1	one	one	NUM
ajis02-1680	252	2	of	of	ADP
ajis02-1680	252	3	the	the	DET
ajis02-1680	252	4	most	most	ADV
ajis02-1680	252	5	commonly	commonly	ADV
ajis02-1680	252	6	quoted	quote	VERB
ajis02-1680	252	7	reasons	reason	NOUN
ajis02-1680	252	8	for	for	ADP
ajis02-1680	252	9	the	the	DET
ajis02-1680	252	10	slow	slow	ADJ
ajis02-1680	252	11	take	take	NOUN
ajis02-1680	252	12	-	-	PUNCT
ajis02-1680	252	13	up	up	NOUN
ajis02-1680	252	14	of	of	ADP
ajis02-1680	252	15	sbr	sbr	NOUN
ajis02-1680	252	16	was	be	AUX
ajis02-1680	252	17	the	the	DET
ajis02-1680	252	18	lack	lack	NOUN
ajis02-1680	252	19	of	of	ADP
ajis02-1680	252	20	a	a	DET
ajis02-1680	252	21	comprehensive	comprehensive	ADJ
ajis02-1680	252	22	accounting	accounting	NOUN
ajis02-1680	252	23	software	software	NOUN
ajis02-1680	252	24	available	available	ADJ
ajis02-1680	252	25	on	on	ADP
ajis02-1680	252	26	the	the	DET
ajis02-1680	252	27	market	market	NOUN
ajis02-1680	252	28	and	and	CCONJ
ajis02-1680	252	29	the	the	DET
ajis02-1680	252	30	fact	fact	NOUN
ajis02-1680	252	31	that	that	SCONJ
ajis02-1680	252	32	the	the	DET
ajis02-1680	252	33	key	key	ADJ
ajis02-1680	252	34	players	player	NOUN
ajis02-1680	252	35	(	(	PUNCT
ajis02-1680	252	36	e.g.	e.g.	ADV
ajis02-1680	252	37	,	,	PUNCT
ajis02-1680	252	38	myob	myob	PROPN
ajis02-1680	252	39	)	)	PUNCT
ajis02-1680	252	40	had	have	AUX
ajis02-1680	252	41	not	not	PART
ajis02-1680	252	42	released	release	VERB
ajis02-1680	252	43	an	an	DET
ajis02-1680	252	44	sbr	sbr	NOUN
ajis02-1680	252	45	-	-	PUNCT
ajis02-1680	252	46	enabled	enable	VERB
ajis02-1680	252	47	product	product	NOUN
ajis02-1680	252	48	at	at	ADP
ajis02-1680	252	49	that	that	DET
ajis02-1680	252	50	point	point	NOUN
ajis02-1680	252	51	(	(	PUNCT
ajis02-1680	252	52	australian	australian	ADJ
ajis02-1680	252	53	business	business	NOUN
ajis02-1680	252	54	school	school	NOUN
ajis02-1680	252	55	academic	academic	ADJ
ajis02-1680	252	56	submission	submission	NOUN
ajis02-1680	252	57	/	/	SYM
ajis02-1680	252	58	cpaa	cpaa	NOUN
ajis02-1680	252	59	)	)	PUNCT
ajis02-1680	252	60	.	.	PUNCT
ajis02-1680	253	1	we	we	PRON
ajis02-1680	253	2	also	also	ADV
ajis02-1680	253	3	found	find	VERB
ajis02-1680	253	4	institutional	institutional	ADJ
ajis02-1680	253	5	influence	influence	NOUN
ajis02-1680	253	6	.	.	PUNCT
ajis02-1680	254	1	one	one	NUM
ajis02-1680	254	2	such	such	ADJ
ajis02-1680	254	3	example	example	NOUN
ajis02-1680	254	4	occurs	occur	VERB
ajis02-1680	254	5	when	when	SCONJ
ajis02-1680	254	6	government	government	NOUN
ajis02-1680	254	7	and	and	CCONJ
ajis02-1680	254	8	their	their	PRON
ajis02-1680	254	9	regulatory	regulatory	ADJ
ajis02-1680	254	10	policy	policy	NOUN
ajis02-1680	254	11	necessitate	necessitate	ADJ
ajis02-1680	254	12	organizations	organization	NOUN
ajis02-1680	254	13	to	to	PART
ajis02-1680	254	14	rationalize	rationalize	VERB
ajis02-1680	254	15	their	their	PRON
ajis02-1680	254	16	sbr	sbr	NOUN
ajis02-1680	254	17	adoption	adoption	NOUN
ajis02-1680	254	18	decisions	decision	NOUN
ajis02-1680	254	19	.	.	PUNCT
ajis02-1680	255	1	without	without	ADP
ajis02-1680	255	2	regulatory	regulatory	ADJ
ajis02-1680	255	3	encouragement	encouragement	NOUN
ajis02-1680	255	4	of	of	ADP
ajis02-1680	255	5	sbr	sbr	NOUN
ajis02-1680	255	6	lodgement	lodgement	NOUN
ajis02-1680	255	7	it	it	PRON
ajis02-1680	255	8	is	be	AUX
ajis02-1680	255	9	difficult	difficult	ADJ
ajis02-1680	255	10	to	to	PART
ajis02-1680	255	11	entice	entice	VERB
ajis02-1680	255	12	businesses	business	NOUN
ajis02-1680	255	13	to	to	PART
ajis02-1680	255	14	change	change	VERB
ajis02-1680	255	15	their	their	PRON
ajis02-1680	255	16	processes	process	NOUN
ajis02-1680	255	17	and	and	CCONJ
ajis02-1680	255	18	means	mean	NOUN
ajis02-1680	255	19	of	of	ADP
ajis02-1680	255	20	lodging	lodge	VERB
ajis02-1680	255	21	statutory	statutory	ADJ
ajis02-1680	255	22	reports	report	NOUN
ajis02-1680	255	23	such	such	ADJ
ajis02-1680	255	24	as	as	ADP
ajis02-1680	255	25	the	the	DET
ajis02-1680	255	26	asic	asic	ADJ
ajis02-1680	255	27	financial	financial	ADJ
ajis02-1680	255	28	statements	statement	NOUN
ajis02-1680	255	29	(	(	PUNCT
ajis02-1680	255	30	impact	impact	NOUN
ajis02-1680	255	31	management	management	NOUN
ajis02-1680	255	32	group	group	NOUN
ajis02-1680	255	33	)	)	PUNCT
ajis02-1680	255	34	.	.	PUNCT
ajis02-1680	256	1	australasian	australasian	ADJ
ajis02-1680	256	2	journal	journal	NOUN
ajis02-1680	256	3	of	of	ADP
ajis02-1680	256	4	information	information	NOUN
ajis02-1680	256	5	systems	systems	PROPN
ajis02-1680	256	6	perdana	perdana	PROPN
ajis02-1680	256	7	,	,	PUNCT
ajis02-1680	256	8	robb	robb	NOUN
ajis02-1680	256	9	,	,	PUNCT
ajis02-1680	256	10	rohde	rohde	PROPN
ajis02-1680	256	11	&	&	CCONJ
ajis02-1680	256	12	birt	birt	PROPN
ajis02-1680	256	13	2018	2018	NUM
ajis02-1680	256	14	,	,	PUNCT
ajis02-1680	256	15	vol	vol	NOUN
ajis02-1680	256	16	22	22	NUM
ajis02-1680	256	17	,	,	PUNCT
ajis02-1680	256	18	research	research	NOUN
ajis02-1680	256	19	article	article	NOUN
ajis02-1680	256	20	sbr	sbr	NOUN
ajis02-1680	256	21	adoption	adoption	NOUN
ajis02-1680	256	22	in	in	ADP
ajis02-1680	256	23	australia	australia	PROPN
ajis02-1680	256	24	15	15	NUM
ajis02-1680	256	25	if	if	SCONJ
ajis02-1680	256	26	the	the	DET
ajis02-1680	256	27	real	real	ADJ
ajis02-1680	256	28	drivers	driver	NOUN
ajis02-1680	256	29	for	for	ADP
ajis02-1680	256	30	the	the	DET
ajis02-1680	256	31	use	use	NOUN
ajis02-1680	256	32	of	of	ADP
ajis02-1680	256	33	sbr	sbr	NOUN
ajis02-1680	256	34	are	be	AUX
ajis02-1680	256	35	the	the	DET
ajis02-1680	256	36	efficient	efficient	ADJ
ajis02-1680	256	37	operation	operation	NOUN
ajis02-1680	256	38	of	of	ADP
ajis02-1680	256	39	government	government	NOUN
ajis02-1680	256	40	bodies	body	NOUN
ajis02-1680	256	41	,	,	PUNCT
ajis02-1680	256	42	the	the	DET
ajis02-1680	256	43	only	only	ADJ
ajis02-1680	256	44	way	way	NOUN
ajis02-1680	256	45	to	to	PART
ajis02-1680	256	46	achieve	achieve	VERB
ajis02-1680	256	47	adoption	adoption	NOUN
ajis02-1680	256	48	at	at	ADP
ajis02-1680	256	49	present	present	ADJ
ajis02-1680	256	50	will	will	AUX
ajis02-1680	256	51	be	be	AUX
ajis02-1680	256	52	through	through	ADP
ajis02-1680	256	53	compulsion	compulsion	NOUN
ajis02-1680	256	54	.	.	PUNCT
ajis02-1680	257	1	that	that	DET
ajis02-1680	257	2	compulsion	compulsion	NOUN
ajis02-1680	257	3	needs	need	VERB
ajis02-1680	257	4	to	to	PART
ajis02-1680	257	5	be	be	AUX
ajis02-1680	257	6	aligned	align	VERB
ajis02-1680	257	7	with	with	ADP
ajis02-1680	257	8	the	the	DET
ajis02-1680	257	9	creation	creation	NOUN
ajis02-1680	257	10	of	of	ADP
ajis02-1680	257	11	software	software	NOUN
ajis02-1680	257	12	accessible	accessible	ADJ
ajis02-1680	257	13	and	and	CCONJ
ajis02-1680	257	14	affordable	affordable	ADJ
ajis02-1680	257	15	to	to	ADP
ajis02-1680	257	16	the	the	DET
ajis02-1680	257	17	range	range	NOUN
ajis02-1680	257	18	of	of	ADP
ajis02-1680	257	19	businesses	business	NOUN
ajis02-1680	257	20	that	that	PRON
ajis02-1680	257	21	will	will	AUX
ajis02-1680	257	22	be	be	AUX
ajis02-1680	257	23	affected	affect	VERB
ajis02-1680	257	24	by	by	ADP
ajis02-1680	257	25	sbr	sbr	PROPN
ajis02-1680	257	26	based	base	VERB
ajis02-1680	257	27	lodgement	lodgement	NOUN
ajis02-1680	257	28	(	(	PUNCT
ajis02-1680	257	29	westworth	westworth	PROPN
ajis02-1680	257	30	kemp	kemp	PROPN
ajis02-1680	257	31	)	)	PUNCT
ajis02-1680	257	32	.	.	PUNCT
ajis02-1680	258	1	aside	aside	ADV
ajis02-1680	258	2	from	from	ADP
ajis02-1680	258	3	supporting	support	VERB
ajis02-1680	258	4	environment	environment	NOUN
ajis02-1680	258	5	and	and	CCONJ
ajis02-1680	258	6	institutional	institutional	ADJ
ajis02-1680	258	7	influence	influence	NOUN
ajis02-1680	258	8	,	,	PUNCT
ajis02-1680	258	9	business	business	NOUN
ajis02-1680	258	10	context	context	NOUN
ajis02-1680	258	11	such	such	ADJ
ajis02-1680	258	12	as	as	ADP
ajis02-1680	258	13	,	,	PUNCT
ajis02-1680	258	14	businesses	business	NOUN
ajis02-1680	258	15	’	'	PUNCT
ajis02-1680	258	16	size	size	NOUN
ajis02-1680	258	17	and	and	CCONJ
ajis02-1680	258	18	type	type	NOUN
ajis02-1680	258	19	were	be	AUX
ajis02-1680	258	20	also	also	ADV
ajis02-1680	258	21	considered	consider	VERB
ajis02-1680	258	22	when	when	SCONJ
ajis02-1680	258	23	making	make	VERB
ajis02-1680	258	24	sbr	sbr	NOUN
ajis02-1680	258	25	adoption	adoption	NOUN
ajis02-1680	258	26	decisions	decision	NOUN
ajis02-1680	258	27	.	.	PUNCT
ajis02-1680	259	1	we	we	PRON
ajis02-1680	259	2	believe	believe	VERB
ajis02-1680	259	3	that	that	SCONJ
ajis02-1680	259	4	a	a	DET
ajis02-1680	259	5	difference	difference	NOUN
ajis02-1680	259	6	of	of	ADP
ajis02-1680	259	7	12	12	NUM
ajis02-1680	259	8	months	month	NOUN
ajis02-1680	259	9	is	be	AUX
ajis02-1680	259	10	sufficient	sufficient	ADJ
ajis02-1680	259	11	difference	difference	NOUN
ajis02-1680	259	12	in	in	ADP
ajis02-1680	259	13	mandatory	mandatory	ADJ
ajis02-1680	259	14	adoption	adoption	NOUN
ajis02-1680	259	15	dates	date	VERB
ajis02-1680	259	16	between	between	ADP
ajis02-1680	259	17	larger	large	ADJ
ajis02-1680	259	18	and	and	CCONJ
ajis02-1680	259	19	smaller	small	ADJ
ajis02-1680	259	20	businesses	business	NOUN
ajis02-1680	259	21	will	will	AUX
ajis02-1680	259	22	be	be	AUX
ajis02-1680	259	23	appropriate	appropriate	ADJ
ajis02-1680	259	24	,	,	PUNCT
ajis02-1680	259	25	based	base	VERB
ajis02-1680	259	26	on	on	ADP
ajis02-1680	259	27	the	the	DET
ajis02-1680	259	28	dates	date	NOUN
ajis02-1680	259	29	that	that	PRON
ajis02-1680	259	30	will	will	AUX
ajis02-1680	259	31	be	be	AUX
ajis02-1680	259	32	used	use	VERB
ajis02-1680	259	33	to	to	PART
ajis02-1680	259	34	implement	implement	VERB
ajis02-1680	259	35	the	the	DET
ajis02-1680	259	36	superstream	superstream	NOUN
ajis02-1680	259	37	reforms	reform	NOUN
ajis02-1680	259	38	(	(	PUNCT
ajis02-1680	259	39	aist	aist	PROPN
ajis02-1680	259	40	)	)	PUNCT
ajis02-1680	259	41	.	.	PUNCT
ajis02-1680	260	1	yes	yes	INTJ
ajis02-1680	260	2	,	,	PUNCT
ajis02-1680	260	3	we	we	PRON
ajis02-1680	260	4	do	do	AUX
ajis02-1680	260	5	believe	believe	VERB
ajis02-1680	260	6	there	there	PRON
ajis02-1680	260	7	is	be	VERB
ajis02-1680	260	8	justification	justification	NOUN
ajis02-1680	260	9	for	for	ADP
ajis02-1680	260	10	excluding	exclude	VERB
ajis02-1680	260	11	certain	certain	ADJ
ajis02-1680	260	12	entities	entity	NOUN
ajis02-1680	260	13	from	from	ADP
ajis02-1680	260	14	a	a	DET
ajis02-1680	260	15	mandatory	mandatory	ADJ
ajis02-1680	260	16	requirement	requirement	NOUN
ajis02-1680	260	17	to	to	PART
ajis02-1680	260	18	lodge	lodge	VERB
ajis02-1680	260	19	financial	financial	ADJ
ajis02-1680	260	20	reports	report	NOUN
ajis02-1680	260	21	via	via	ADP
ajis02-1680	260	22	sbr	sbr	NOUN
ajis02-1680	260	23	,	,	PUNCT
ajis02-1680	260	24	should	should	AUX
ajis02-1680	260	25	that	that	DET
ajis02-1680	260	26	proposal	proposal	NOUN
ajis02-1680	260	27	proceed	proceed	VERB
ajis02-1680	260	28	.	.	PUNCT
ajis02-1680	261	1	given	give	VERB
ajis02-1680	261	2	there	there	PRON
ajis02-1680	261	3	is	be	VERB
ajis02-1680	261	4	limited	limited	ADJ
ajis02-1680	261	5	interest	interest	NOUN
ajis02-1680	261	6	and	and	CCONJ
ajis02-1680	261	7	a	a	DET
ajis02-1680	261	8	small	small	ADJ
ajis02-1680	261	9	number	number	NOUN
ajis02-1680	261	10	of	of	ADP
ajis02-1680	261	11	stakeholders	stakeholder	NOUN
ajis02-1680	261	12	in	in	ADP
ajis02-1680	261	13	non	non	ADJ
ajis02-1680	261	14	-	-	ADJ
ajis02-1680	261	15	listed	listed	ADJ
ajis02-1680	261	16	companies	company	NOUN
ajis02-1680	261	17	,	,	PUNCT
ajis02-1680	261	18	we	we	PRON
ajis02-1680	261	19	believe	believe	VERB
ajis02-1680	261	20	that	that	SCONJ
ajis02-1680	261	21	the	the	DET
ajis02-1680	261	22	sbr	sbr	PROPN
ajis02-1680	261	23	requirement	requirement	NOUN
ajis02-1680	261	24	should	should	AUX
ajis02-1680	261	25	be	be	AUX
ajis02-1680	261	26	limited	limit	VERB
ajis02-1680	261	27	to	to	ADP
ajis02-1680	261	28	listed	list	VERB
ajis02-1680	261	29	public	public	ADJ
ajis02-1680	261	30	entities	entity	NOUN
ajis02-1680	261	31	(	(	PUNCT
ajis02-1680	261	32	bhp	bhp	X
ajis02-1680	261	33	billiton	billiton	PROPN
ajis02-1680	261	34	)	)	PUNCT
ajis02-1680	261	35	.	.	PUNCT
ajis02-1680	262	1	despite	despite	SCONJ
ajis02-1680	262	2	the	the	DET
ajis02-1680	262	3	clear	clear	ADJ
ajis02-1680	262	4	distinction	distinction	NOUN
ajis02-1680	262	5	between	between	ADP
ajis02-1680	262	6	constructivist	constructivist	ADJ
ajis02-1680	262	7	and	and	CCONJ
ajis02-1680	262	8	ecological	ecological	ADJ
ajis02-1680	262	9	rationalities	rationality	NOUN
ajis02-1680	262	10	,	,	PUNCT
ajis02-1680	262	11	our	our	PRON
ajis02-1680	262	12	cluster	cluster	NOUN
ajis02-1680	262	13	analysis	analysis	NOUN
ajis02-1680	262	14	also	also	ADV
ajis02-1680	262	15	found	find	VERB
ajis02-1680	262	16	common	common	ADJ
ajis02-1680	262	17	ground	ground	NOUN
ajis02-1680	262	18	between	between	ADP
ajis02-1680	262	19	them	they	PRON
ajis02-1680	262	20	.	.	PUNCT
ajis02-1680	263	1	the	the	DET
ajis02-1680	263	2	following	follow	VERB
ajis02-1680	263	3	texts	text	NOUN
ajis02-1680	263	4	show	show	VERB
ajis02-1680	263	5	that	that	SCONJ
ajis02-1680	263	6	government	government	NOUN
ajis02-1680	263	7	support	support	NOUN
ajis02-1680	263	8	and	and	CCONJ
ajis02-1680	263	9	engagement	engagement	NOUN
ajis02-1680	263	10	with	with	ADP
ajis02-1680	263	11	companies	company	NOUN
ajis02-1680	263	12	potentially	potentially	ADV
ajis02-1680	263	13	increases	increase	VERB
ajis02-1680	263	14	their	their	PRON
ajis02-1680	263	15	awareness	awareness	NOUN
ajis02-1680	263	16	of	of	ADP
ajis02-1680	263	17	the	the	DET
ajis02-1680	263	18	costs	cost	NOUN
ajis02-1680	263	19	and	and	CCONJ
ajis02-1680	263	20	benefits	benefit	NOUN
ajis02-1680	263	21	of	of	ADP
ajis02-1680	263	22	sbr	sbr	NOUN
ajis02-1680	263	23	adoption	adoption	NOUN
ajis02-1680	263	24	.	.	PUNCT
ajis02-1680	264	1	a	a	DET
ajis02-1680	264	2	more	more	ADV
ajis02-1680	264	3	comprehensive	comprehensive	ADJ
ajis02-1680	264	4	engagement	engagement	NOUN
ajis02-1680	264	5	strategy	strategy	NOUN
ajis02-1680	264	6	with	with	ADP
ajis02-1680	264	7	corporate	corporate	ADJ
ajis02-1680	264	8	australia	australia	PROPN
ajis02-1680	264	9	that	that	PRON
ajis02-1680	264	10	is	be	AUX
ajis02-1680	264	11	focused	focus	VERB
ajis02-1680	264	12	on	on	ADP
ajis02-1680	264	13	understanding	understand	VERB
ajis02-1680	264	14	the	the	DET
ajis02-1680	264	15	costs	cost	NOUN
ajis02-1680	264	16	and	and	CCONJ
ajis02-1680	264	17	benefits	benefit	NOUN
ajis02-1680	264	18	of	of	ADP
ajis02-1680	264	19	businesses	business	NOUN
ajis02-1680	264	20	adopting	adopt	VERB
ajis02-1680	264	21	sbr	sbr	NOUN
ajis02-1680	264	22	to	to	PART
ajis02-1680	264	23	lodge	lodge	VERB
ajis02-1680	264	24	their	their	PRON
ajis02-1680	264	25	financial	financial	ADJ
ajis02-1680	264	26	reports	report	NOUN
ajis02-1680	264	27	.	.	PUNCT
ajis02-1680	265	1	although	although	SCONJ
ajis02-1680	265	2	we	we	PRON
ajis02-1680	265	3	acknowledge	acknowledge	VERB
ajis02-1680	265	4	the	the	DET
ajis02-1680	265	5	government	government	NOUN
ajis02-1680	265	6	has	have	AUX
ajis02-1680	265	7	already	already	ADV
ajis02-1680	265	8	undertaken	undertake	VERB
ajis02-1680	265	9	a	a	DET
ajis02-1680	265	10	consultation	consultation	NOUN
ajis02-1680	265	11	process	process	NOUN
ajis02-1680	265	12	with	with	ADP
ajis02-1680	265	13	the	the	DET
ajis02-1680	265	14	business	business	NOUN
ajis02-1680	265	15	community	community	NOUN
ajis02-1680	265	16	on	on	ADP
ajis02-1680	265	17	its	its	PRON
ajis02-1680	265	18	proposals	proposal	NOUN
ajis02-1680	265	19	,	,	PUNCT
ajis02-1680	265	20	we	we	PRON
ajis02-1680	265	21	would	would	AUX
ajis02-1680	265	22	encourage	encourage	VERB
ajis02-1680	265	23	a	a	DET
ajis02-1680	265	24	more	more	ADV
ajis02-1680	265	25	far	far	ADV
ajis02-1680	265	26	reaching	reach	VERB
ajis02-1680	265	27	,	,	PUNCT
ajis02-1680	265	28	comprehensive	comprehensive	ADJ
ajis02-1680	265	29	engagement	engagement	NOUN
ajis02-1680	265	30	strategy	strategy	NOUN
ajis02-1680	265	31	that	that	PRON
ajis02-1680	265	32	aims	aim	VERB
ajis02-1680	265	33	to	to	PART
ajis02-1680	265	34	educate	educate	VERB
ajis02-1680	265	35	businesses	business	NOUN
ajis02-1680	265	36	on	on	ADP
ajis02-1680	265	37	the	the	DET
ajis02-1680	265	38	potential	potential	ADJ
ajis02-1680	265	39	benefits	benefit	NOUN
ajis02-1680	265	40	and	and	CCONJ
ajis02-1680	265	41	costs	cost	NOUN
ajis02-1680	265	42	of	of	ADP
ajis02-1680	265	43	implementing	implement	VERB
ajis02-1680	265	44	sbr	sbr	NOUN
ajis02-1680	265	45	(	(	PUNCT
ajis02-1680	265	46	pwc	pwc	PROPN
ajis02-1680	265	47	)	)	PUNCT
ajis02-1680	265	48	.	.	PUNCT
ajis02-1680	266	1	supporting	support	VERB
ajis02-1680	266	2	environment	environment	NOUN
ajis02-1680	266	3	reflects	reflect	VERB
ajis02-1680	266	4	the	the	DET
ajis02-1680	266	5	environmental	environmental	ADJ
ajis02-1680	266	6	influence	influence	NOUN
ajis02-1680	266	7	,	,	PUNCT
ajis02-1680	266	8	whereby	whereby	SCONJ
ajis02-1680	266	9	businesses	business	NOUN
ajis02-1680	266	10	consider	consider	VERB
ajis02-1680	266	11	whether	whether	SCONJ
ajis02-1680	266	12	sufficient	sufficient	ADJ
ajis02-1680	266	13	technical	technical	ADJ
ajis02-1680	266	14	infrastructure	infrastructure	NOUN
ajis02-1680	266	15	,	,	PUNCT
ajis02-1680	266	16	market	market	NOUN
ajis02-1680	266	17	,	,	PUNCT
ajis02-1680	266	18	and	and	CCONJ
ajis02-1680	266	19	consumer	consumer	NOUN
ajis02-1680	266	20	demand	demand	NOUN
ajis02-1680	266	21	exists	exist	VERB
ajis02-1680	266	22	to	to	PART
ajis02-1680	266	23	support	support	VERB
ajis02-1680	266	24	is	be	AUX
ajis02-1680	266	25	adoption	adoption	NOUN
ajis02-1680	266	26	and	and	CCONJ
ajis02-1680	266	27	use	use	NOUN
ajis02-1680	266	28	.	.	PUNCT
ajis02-1680	267	1	similar	similar	ADJ
ajis02-1680	267	2	to	to	ADP
ajis02-1680	267	3	the	the	DET
ajis02-1680	267	4	supporting	support	VERB
ajis02-1680	267	5	environment	environment	NOUN
ajis02-1680	267	6	,	,	PUNCT
ajis02-1680	267	7	institutional	institutional	ADJ
ajis02-1680	267	8	influences	influence	NOUN
ajis02-1680	267	9	,	,	PUNCT
ajis02-1680	267	10	such	such	ADJ
ajis02-1680	267	11	as	as	ADP
ajis02-1680	267	12	organizations	organization	NOUN
ajis02-1680	267	13	,	,	PUNCT
ajis02-1680	267	14	government	government	NOUN
ajis02-1680	267	15	,	,	PUNCT
ajis02-1680	267	16	and	and	CCONJ
ajis02-1680	267	17	their	their	PRON
ajis02-1680	267	18	regulatory	regulatory	ADJ
ajis02-1680	267	19	policy	policy	NOUN
ajis02-1680	267	20	influences	influence	NOUN
ajis02-1680	267	21	constructivist	constructivist	ADJ
ajis02-1680	267	22	rationality	rationality	NOUN
ajis02-1680	267	23	.	.	PUNCT
ajis02-1680	268	1	use	use	NOUN
ajis02-1680	268	2	of	of	ADP
ajis02-1680	268	3	sbr	sbr	NOUN
ajis02-1680	268	4	hitherto	hitherto	NOUN
ajis02-1680	268	5	has	have	AUX
ajis02-1680	268	6	been	be	AUX
ajis02-1680	268	7	voluntary	voluntary	ADJ
ajis02-1680	268	8	and	and	CCONJ
ajis02-1680	268	9	the	the	DET
ajis02-1680	268	10	rate	rate	NOUN
ajis02-1680	268	11	of	of	ADP
ajis02-1680	268	12	adoption	adoption	NOUN
ajis02-1680	268	13	has	have	AUX
ajis02-1680	268	14	been	be	AUX
ajis02-1680	268	15	low	low	ADJ
ajis02-1680	268	16	.	.	PUNCT
ajis02-1680	269	1	without	without	ADP
ajis02-1680	269	2	some	some	DET
ajis02-1680	269	3	sort	sort	NOUN
ajis02-1680	269	4	of	of	ADP
ajis02-1680	269	5	incentive	incentive	NOUN
ajis02-1680	269	6	and	and	CCONJ
ajis02-1680	269	7	compulsion	compulsion	NOUN
ajis02-1680	269	8	,	,	PUNCT
ajis02-1680	269	9	the	the	DET
ajis02-1680	269	10	take	take	VERB
ajis02-1680	269	11	-	-	PUNCT
ajis02-1680	269	12	up	up	ADP
ajis02-1680	269	13	rate	rate	NOUN
ajis02-1680	269	14	is	be	AUX
ajis02-1680	269	15	likely	likely	ADJ
ajis02-1680	269	16	to	to	PART
ajis02-1680	269	17	continue	continue	VERB
ajis02-1680	269	18	to	to	PART
ajis02-1680	269	19	be	be	AUX
ajis02-1680	269	20	low	low	ADJ
ajis02-1680	269	21	and	and	CCONJ
ajis02-1680	269	22	the	the	DET
ajis02-1680	269	23	potential	potential	ADJ
ajis02-1680	269	24	benefits	benefit	NOUN
ajis02-1680	269	25	are	be	AUX
ajis02-1680	269	26	unlikely	unlikely	ADJ
ajis02-1680	269	27	to	to	PART
ajis02-1680	269	28	eventuate	eventuate	VERB
ajis02-1680	269	29	(	(	PUNCT
ajis02-1680	269	30	westworth	westworth	PROPN
ajis02-1680	269	31	kemp	kemp	PROPN
ajis02-1680	269	32	)	)	PUNCT
ajis02-1680	269	33	.	.	PUNCT
ajis02-1680	270	1	different	different	ADJ
ajis02-1680	270	2	types	type	NOUN
ajis02-1680	270	3	of	of	ADP
ajis02-1680	270	4	businesses	business	NOUN
ajis02-1680	270	5	also	also	ADV
ajis02-1680	270	6	apply	apply	VERB
ajis02-1680	270	7	organizational	organizational	ADJ
ajis02-1680	270	8	rationality	rationality	NOUN
ajis02-1680	270	9	towards	towards	ADP
ajis02-1680	270	10	the	the	DET
ajis02-1680	270	11	costs	cost	NOUN
ajis02-1680	270	12	and	and	CCONJ
ajis02-1680	270	13	benefits	benefit	NOUN
ajis02-1680	270	14	of	of	ADP
ajis02-1680	270	15	sbr	sbr	NOUN
ajis02-1680	270	16	adoption	adoption	NOUN
ajis02-1680	270	17	.	.	PUNCT
ajis02-1680	271	1	for	for	ADP
ajis02-1680	271	2	example	example	NOUN
ajis02-1680	271	3	,	,	PUNCT
ajis02-1680	271	4	the	the	DET
ajis02-1680	271	5	size	size	NOUN
ajis02-1680	271	6	of	of	ADP
ajis02-1680	271	7	businesses	business	NOUN
ajis02-1680	271	8	determines	determine	VERB
ajis02-1680	271	9	the	the	DET
ajis02-1680	271	10	extent	extent	NOUN
ajis02-1680	271	11	to	to	PART
ajis02-1680	271	12	which	which	PRON
ajis02-1680	271	13	they	they	PRON
ajis02-1680	271	14	consider	consider	VERB
ajis02-1680	271	15	their	their	PRON
ajis02-1680	271	16	resources	resource	NOUN
ajis02-1680	271	17	are	be	AUX
ajis02-1680	271	18	sufficient	sufficient	ADJ
ajis02-1680	271	19	to	to	PART
ajis02-1680	271	20	pursue	pursue	VERB
ajis02-1680	271	21	the	the	DET
ajis02-1680	271	22	benefits	benefit	NOUN
ajis02-1680	271	23	of	of	ADP
ajis02-1680	271	24	sbr	sbr	NOUN
ajis02-1680	271	25	adoption	adoption	NOUN
ajis02-1680	271	26	.	.	PUNCT
ajis02-1680	272	1	we	we	PRON
ajis02-1680	272	2	note	note	VERB
ajis02-1680	272	3	that	that	SCONJ
ajis02-1680	272	4	with	with	ADP
ajis02-1680	272	5	any	any	DET
ajis02-1680	272	6	new	new	ADJ
ajis02-1680	272	7	mandated	mandate	VERB
ajis02-1680	272	8	format	format	NOUN
ajis02-1680	272	9	,	,	PUNCT
ajis02-1680	272	10	there	there	PRON
ajis02-1680	272	11	are	be	VERB
ajis02-1680	272	12	normally	normally	ADV
ajis02-1680	272	13	costs	cost	NOUN
ajis02-1680	272	14	incurred	incur	VERB
ajis02-1680	272	15	in	in	ADP
ajis02-1680	272	16	changing	change	VERB
ajis02-1680	272	17	over	over	ADP
ajis02-1680	272	18	.	.	PUNCT
ajis02-1680	273	1	these	these	DET
ajis02-1680	273	2	costs	cost	NOUN
ajis02-1680	273	3	are	be	AUX
ajis02-1680	273	4	going	go	VERB
ajis02-1680	273	5	to	to	PART
ajis02-1680	273	6	be	be	AUX
ajis02-1680	273	7	proportionately	proportionately	ADV
ajis02-1680	273	8	larger	large	ADJ
ajis02-1680	273	9	for	for	ADP
ajis02-1680	273	10	small	small	ADJ
ajis02-1680	273	11	businesses	business	NOUN
ajis02-1680	273	12	as	as	SCONJ
ajis02-1680	273	13	opposed	oppose	VERB
ajis02-1680	273	14	to	to	ADP
ajis02-1680	273	15	larger	large	ADJ
ajis02-1680	273	16	businesses	business	NOUN
ajis02-1680	273	17	,	,	PUNCT
ajis02-1680	273	18	and	and	CCONJ
ajis02-1680	273	19	we	we	PRON
ajis02-1680	273	20	propose	propose	VERB
ajis02-1680	273	21	that	that	SCONJ
ajis02-1680	273	22	there	there	PRON
ajis02-1680	273	23	be	be	VERB
ajis02-1680	273	24	a	a	DET
ajis02-1680	273	25	sufficiently	sufficiently	ADV
ajis02-1680	273	26	large	large	ADJ
ajis02-1680	273	27	transition	transition	NOUN
ajis02-1680	273	28	period	period	NOUN
ajis02-1680	273	29	,	,	PUNCT
ajis02-1680	273	30	in	in	ADP
ajis02-1680	273	31	order	order	NOUN
ajis02-1680	273	32	to	to	PART
ajis02-1680	273	33	allow	allow	VERB
ajis02-1680	273	34	for	for	ADP
ajis02-1680	273	35	small	small	ADJ
ajis02-1680	273	36	business	business	NOUN
ajis02-1680	273	37	to	to	PART
ajis02-1680	273	38	spread	spread	VERB
ajis02-1680	273	39	the	the	DET
ajis02-1680	273	40	costs	cost	NOUN
ajis02-1680	273	41	of	of	ADP
ajis02-1680	273	42	implementation	implementation	NOUN
ajis02-1680	273	43	over	over	ADP
ajis02-1680	273	44	,	,	PUNCT
ajis02-1680	273	45	where	where	SCONJ
ajis02-1680	273	46	necessary	necessary	ADJ
ajis02-1680	273	47	(	(	PUNCT
ajis02-1680	273	48	aist	aist	PROPN
ajis02-1680	273	49	)	)	PUNCT
ajis02-1680	273	50	.	.	PUNCT
ajis02-1680	274	1	australasian	australasian	ADJ
ajis02-1680	274	2	journal	journal	NOUN
ajis02-1680	274	3	of	of	ADP
ajis02-1680	274	4	information	information	NOUN
ajis02-1680	274	5	systems	systems	PROPN
ajis02-1680	274	6	perdana	perdana	PROPN
ajis02-1680	274	7	,	,	PUNCT
ajis02-1680	274	8	robb	robb	NOUN
ajis02-1680	274	9	,	,	PUNCT
ajis02-1680	274	10	rohde	rohde	PROPN
ajis02-1680	274	11	&	&	CCONJ
ajis02-1680	274	12	birt	birt	PROPN
ajis02-1680	274	13	2018	2018	NUM
ajis02-1680	274	14	,	,	PUNCT
ajis02-1680	274	15	vol	vol	NOUN
ajis02-1680	274	16	22	22	NUM
ajis02-1680	274	17	,	,	PUNCT
ajis02-1680	274	18	research	research	NOUN
ajis02-1680	274	19	article	article	NOUN
ajis02-1680	274	20	sbr	sbr	NOUN
ajis02-1680	274	21	adoption	adoption	NOUN
ajis02-1680	274	22	in	in	ADP
ajis02-1680	274	23	australia	australia	PROPN
ajis02-1680	274	24	16	16	NUM
ajis02-1680	274	25	4.2	4.2	NUM
ajis02-1680	274	26	technological	technological	ADJ
ajis02-1680	274	27	characteristics	characteristic	NOUN
ajis02-1680	274	28	businesses	business	NOUN
ajis02-1680	274	29	’	'	PUNCT
ajis02-1680	274	30	decisions	decision	NOUN
ajis02-1680	274	31	to	to	PART
ajis02-1680	274	32	adopt	adopt	VERB
ajis02-1680	274	33	is	be	AUX
ajis02-1680	274	34	are	be	AUX
ajis02-1680	274	35	more	more	ADV
ajis02-1680	274	36	complex	complex	ADJ
ajis02-1680	274	37	than	than	ADP
ajis02-1680	274	38	that	that	PRON
ajis02-1680	274	39	of	of	ADP
ajis02-1680	274	40	individuals	individual	NOUN
ajis02-1680	274	41	’	'	PUNCT
ajis02-1680	274	42	decisions	decision	NOUN
ajis02-1680	274	43	.	.	PUNCT
ajis02-1680	275	1	more	more	ADV
ajis02-1680	275	2	specifically	specifically	ADV
ajis02-1680	275	3	,	,	PUNCT
ajis02-1680	275	4	sbr	sbr	PROPN
ajis02-1680	275	5	’s	’s	PART
ajis02-1680	275	6	features	feature	NOUN
ajis02-1680	275	7	and	and	CCONJ
ajis02-1680	275	8	capabilities	capability	NOUN
ajis02-1680	275	9	are	be	AUX
ajis02-1680	275	10	among	among	ADP
ajis02-1680	275	11	the	the	DET
ajis02-1680	275	12	key	key	ADJ
ajis02-1680	275	13	themes	theme	NOUN
ajis02-1680	275	14	in	in	ADP
ajis02-1680	275	15	the	the	DET
ajis02-1680	275	16	submission	submission	NOUN
ajis02-1680	275	17	documents	document	NOUN
ajis02-1680	275	18	as	as	SCONJ
ajis02-1680	275	19	noted	note	VERB
ajis02-1680	275	20	in	in	ADP
ajis02-1680	275	21	the	the	DET
ajis02-1680	275	22	following	follow	VERB
ajis02-1680	275	23	text	text	NOUN
ajis02-1680	275	24	.	.	PUNCT
ajis02-1680	276	1	we	we	PRON
ajis02-1680	276	2	consider	consider	VERB
ajis02-1680	276	3	ixbrl	ixbrl	ADJ
ajis02-1680	276	4	to	to	PART
ajis02-1680	276	5	be	be	AUX
ajis02-1680	276	6	more	more	ADV
ajis02-1680	276	7	suitable	suitable	ADJ
ajis02-1680	276	8	than	than	ADP
ajis02-1680	276	9	xbrl	xbrl	PROPN
ajis02-1680	276	10	given	give	VERB
ajis02-1680	276	11	that	that	SCONJ
ajis02-1680	276	12	ixbrl	ixbrl	ADJ
ajis02-1680	276	13	enables	enable	NOUN
ajis02-1680	276	14	rendering	render	VERB
ajis02-1680	276	15	financial	financial	ADJ
ajis02-1680	276	16	data	datum	NOUN
ajis02-1680	276	17	in	in	ADP
ajis02-1680	276	18	a	a	DET
ajis02-1680	276	19	more	more	ADV
ajis02-1680	276	20	visually	visually	ADV
ajis02-1680	276	21	appealing	appealing	ADJ
ajis02-1680	276	22	format	format	NOUN
ajis02-1680	276	23	for	for	ADP
ajis02-1680	276	24	people	people	NOUN
ajis02-1680	276	25	.	.	PUNCT
ajis02-1680	277	1	xbrl	xbrl	PROPN
ajis02-1680	277	2	was	be	AUX
ajis02-1680	277	3	originally	originally	ADV
ajis02-1680	277	4	designed	design	VERB
ajis02-1680	277	5	as	as	ADP
ajis02-1680	277	6	a	a	DET
ajis02-1680	277	7	machine	machine	NOUN
ajis02-1680	277	8	-	-	PUNCT
ajis02-1680	277	9	to	to	ADP
ajis02-1680	277	10	-	-	PUNCT
ajis02-1680	277	11	machine	machine	NOUN
ajis02-1680	277	12	language	language	NOUN
ajis02-1680	277	13	(	(	PUNCT
ajis02-1680	277	14	ernst	ernst	PROPN
ajis02-1680	277	15	&	&	CCONJ
ajis02-1680	277	16	young	young	PROPN
ajis02-1680	277	17	)	)	PUNCT
ajis02-1680	277	18	.	.	PUNCT
ajis02-1680	278	1	the	the	DET
ajis02-1680	278	2	electronic	electronic	ADJ
ajis02-1680	278	3	interface	interface	NOUN
ajis02-1680	278	4	has	have	VERB
ajis02-1680	278	5	the	the	DET
ajis02-1680	278	6	ability	ability	NOUN
ajis02-1680	278	7	to	to	PART
ajis02-1680	278	8	validate	validate	VERB
ajis02-1680	278	9	the	the	DET
ajis02-1680	278	10	reporting	reporting	NOUN
ajis02-1680	278	11	information	information	NOUN
ajis02-1680	278	12	and	and	CCONJ
ajis02-1680	278	13	confirm	confirm	VERB
ajis02-1680	278	14	that	that	SCONJ
ajis02-1680	278	15	reports	report	NOUN
ajis02-1680	278	16	have	have	AUX
ajis02-1680	278	17	been	be	AUX
ajis02-1680	278	18	received	receive	VERB
ajis02-1680	278	19	by	by	ADP
ajis02-1680	278	20	the	the	DET
ajis02-1680	278	21	relevant	relevant	ADJ
ajis02-1680	278	22	government	government	NOUN
ajis02-1680	278	23	agency	agency	NOUN
ajis02-1680	278	24	(	(	PUNCT
ajis02-1680	278	25	australian	australian	ADJ
ajis02-1680	278	26	business	business	NOUN
ajis02-1680	278	27	school	school	NOUN
ajis02-1680	278	28	academic	academic	ADJ
ajis02-1680	278	29	submission	submission	NOUN
ajis02-1680	278	30	/	/	SYM
ajis02-1680	278	31	cpaa	cpaa	NOUN
ajis02-1680	278	32	)	)	PUNCT
ajis02-1680	278	33	.	.	PUNCT
ajis02-1680	279	1	when	when	SCONJ
ajis02-1680	279	2	contributors	contributor	NOUN
ajis02-1680	279	3	to	to	ADP
ajis02-1680	279	4	the	the	DET
ajis02-1680	279	5	white	white	PROPN
ajis02-1680	279	6	paper	paper	PROPN
ajis02-1680	279	7	expressed	express	VERB
ajis02-1680	279	8	their	their	PRON
ajis02-1680	279	9	opinions	opinion	NOUN
ajis02-1680	279	10	relative	relative	ADJ
ajis02-1680	279	11	to	to	ADP
ajis02-1680	279	12	sbr	sbr	NOUN
ajis02-1680	279	13	features	feature	NOUN
ajis02-1680	279	14	and	and	CCONJ
ajis02-1680	279	15	specifications	specification	NOUN
ajis02-1680	279	16	,	,	PUNCT
ajis02-1680	279	17	the	the	DET
ajis02-1680	279	18	context	context	NOUN
ajis02-1680	279	19	is	be	AUX
ajis02-1680	279	20	intertwined	intertwine	VERB
ajis02-1680	279	21	with	with	ADP
ajis02-1680	279	22	both	both	CCONJ
ajis02-1680	279	23	constructivist	constructivist	ADJ
ajis02-1680	279	24	and	and	CCONJ
ajis02-1680	279	25	ecological	ecological	ADJ
ajis02-1680	279	26	rationalities	rationality	NOUN
ajis02-1680	279	27	.	.	PUNCT
ajis02-1680	280	1	for	for	ADP
ajis02-1680	280	2	example	example	NOUN
ajis02-1680	280	3	,	,	PUNCT
ajis02-1680	280	4	the	the	DET
ajis02-1680	280	5	capabilities	capability	NOUN
ajis02-1680	280	6	of	of	ADP
ajis02-1680	280	7	sbr	sbr	NOUN
ajis02-1680	280	8	to	to	PART
ajis02-1680	280	9	deliver	deliver	VERB
ajis02-1680	280	10	human	human	ADJ
ajis02-1680	280	11	and	and	CCONJ
ajis02-1680	280	12	machine	machine	NOUN
ajis02-1680	280	13	-	-	PUNCT
ajis02-1680	280	14	readable	readable	ADJ
ajis02-1680	280	15	information	information	NOUN
ajis02-1680	280	16	are	be	AUX
ajis02-1680	280	17	associated	associate	VERB
ajis02-1680	280	18	with	with	ADP
ajis02-1680	280	19	stakeholders	stakeholder	NOUN
ajis02-1680	280	20	’	'	PUNCT
ajis02-1680	280	21	performance	performance	NOUN
ajis02-1680	280	22	expectancy	expectancy	NOUN
ajis02-1680	280	23	.	.	PUNCT
ajis02-1680	281	1	similarly	similarly	ADV
ajis02-1680	281	2	,	,	PUNCT
ajis02-1680	281	3	stakeholder	stakeholder	NOUN
ajis02-1680	281	4	awareness	awareness	NOUN
ajis02-1680	281	5	of	of	ADP
ajis02-1680	281	6	sbr	sbr	PROPN
ajis02-1680	281	7	’s	’s	PART
ajis02-1680	281	8	features	feature	NOUN
ajis02-1680	281	9	should	should	AUX
ajis02-1680	281	10	accord	accord	VERB
ajis02-1680	281	11	with	with	ADP
ajis02-1680	281	12	the	the	DET
ajis02-1680	281	13	stakeholders	stakeholder	NOUN
ajis02-1680	281	14	’	'	PUNCT
ajis02-1680	281	15	environment	environment	NOUN
ajis02-1680	281	16	.	.	PUNCT
ajis02-1680	282	1	the	the	DET
ajis02-1680	282	2	following	follow	VERB
ajis02-1680	282	3	texts	text	NOUN
ajis02-1680	282	4	illustrate	illustrate	VERB
ajis02-1680	282	5	such	such	ADJ
ajis02-1680	282	6	relationships	relationship	NOUN
ajis02-1680	282	7	.	.	PUNCT
ajis02-1680	283	1	the	the	DET
ajis02-1680	283	2	options	option	NOUN
ajis02-1680	283	3	paper	paper	NOUN
ajis02-1680	283	4	notes	note	VERB
ajis02-1680	283	5	an	an	DET
ajis02-1680	283	6	important	important	ADJ
ajis02-1680	283	7	benefit	benefit	NOUN
ajis02-1680	283	8	of	of	ADP
ajis02-1680	283	9	financial	financial	ADJ
ajis02-1680	283	10	reports	report	NOUN
ajis02-1680	283	11	lodged	lodge	VERB
ajis02-1680	283	12	using	use	VERB
ajis02-1680	283	13	ixbrl	ixbrl	PROPN
ajis02-1680	283	14	are	be	AUX
ajis02-1680	283	15	their	their	PRON
ajis02-1680	283	16	design	design	NOUN
ajis02-1680	283	17	for	for	ADP
ajis02-1680	283	18	use	use	NOUN
ajis02-1680	283	19	by	by	ADP
ajis02-1680	283	20	both	both	DET
ajis02-1680	283	21	machines	machine	NOUN
ajis02-1680	283	22	and	and	CCONJ
ajis02-1680	283	23	humans	human	NOUN
ajis02-1680	283	24	(	(	PUNCT
ajis02-1680	283	25	cpa	cpa	PROPN
ajis02-1680	283	26	icaa1	icaa1	ADJ
ajis02-1680	283	27	)	)	PUNCT
ajis02-1680	283	28	.	.	PUNCT
ajis02-1680	284	1	allowing	allow	VERB
ajis02-1680	284	2	five	five	NUM
ajis02-1680	284	3	years	year	NOUN
ajis02-1680	284	4	will	will	AUX
ajis02-1680	284	5	enable	enable	VERB
ajis02-1680	284	6	listed	list	VERB
ajis02-1680	284	7	entities	entity	NOUN
ajis02-1680	284	8	to	to	PART
ajis02-1680	284	9	include	include	VERB
ajis02-1680	284	10	sbr	sbr	NOUN
ajis02-1680	284	11	in	in	ADP
ajis02-1680	284	12	any	any	DET
ajis02-1680	284	13	planned	plan	VERB
ajis02-1680	284	14	software	software	NOUN
ajis02-1680	284	15	upgrades	upgrade	NOUN
ajis02-1680	284	16	that	that	PRON
ajis02-1680	284	17	currently	currently	ADV
ajis02-1680	284	18	exist	exist	VERB
ajis02-1680	284	19	,	,	PUNCT
ajis02-1680	284	20	rather	rather	ADV
ajis02-1680	284	21	than	than	SCONJ
ajis02-1680	284	22	it	it	PRON
ajis02-1680	284	23	having	have	VERB
ajis02-1680	284	24	to	to	PART
ajis02-1680	284	25	be	be	AUX
ajis02-1680	284	26	done	do	VERB
ajis02-1680	284	27	as	as	ADP
ajis02-1680	284	28	a	a	DET
ajis02-1680	284	29	completely	completely	ADV
ajis02-1680	284	30	separate	separate	ADJ
ajis02-1680	284	31	compliance	compliance	NOUN
ajis02-1680	284	32	exercise	exercise	NOUN
ajis02-1680	284	33	(	(	PUNCT
ajis02-1680	284	34	cpa	cpa	NOUN
ajis02-1680	284	35	icaa	icaa	NOUN
ajis02-1680	284	36	)	)	PUNCT
ajis02-1680	284	37	.	.	PUNCT
ajis02-1680	285	1	it	it	PRON
ajis02-1680	285	2	also	also	ADV
ajis02-1680	285	3	needs	need	VERB
ajis02-1680	285	4	to	to	PART
ajis02-1680	285	5	undertake	undertake	VERB
ajis02-1680	285	6	a	a	DET
ajis02-1680	285	7	communication	communication	NOUN
ajis02-1680	285	8	program	program	NOUN
ajis02-1680	285	9	that	that	PRON
ajis02-1680	285	10	assists	assist	VERB
ajis02-1680	285	11	business	business	NOUN
ajis02-1680	285	12	to	to	PART
ajis02-1680	285	13	understand	understand	VERB
ajis02-1680	285	14	sbr	sbr	NOUN
ajis02-1680	285	15	,	,	PUNCT
ajis02-1680	285	16	how	how	SCONJ
ajis02-1680	285	17	it	it	PRON
ajis02-1680	285	18	interacts	interact	VERB
ajis02-1680	285	19	with	with	ADP
ajis02-1680	285	20	existing	exist	VERB
ajis02-1680	285	21	reporting	reporting	NOUN
ajis02-1680	285	22	frameworks	framework	NOUN
ajis02-1680	285	23	and	and	CCONJ
ajis02-1680	285	24	processes	process	NOUN
ajis02-1680	285	25	,	,	PUNCT
ajis02-1680	285	26	and	and	CCONJ
ajis02-1680	285	27	how	how	SCONJ
ajis02-1680	285	28	business	business	NOUN
ajis02-1680	285	29	as	as	ADV
ajis02-1680	285	30	well	well	ADV
ajis02-1680	285	31	as	as	ADP
ajis02-1680	285	32	government	government	NOUN
ajis02-1680	285	33	agencies	agency	NOUN
ajis02-1680	285	34	will	will	AUX
ajis02-1680	285	35	benefit	benefit	VERB
ajis02-1680	285	36	from	from	ADP
ajis02-1680	285	37	its	its	PRON
ajis02-1680	285	38	implementation	implementation	NOUN
ajis02-1680	285	39	(	(	PUNCT
ajis02-1680	285	40	csa	csa	PROPN
ajis02-1680	285	41	)	)	PUNCT
ajis02-1680	285	42	.	.	PUNCT
ajis02-1680	286	1	4.3	4.3	NUM
ajis02-1680	286	2	organizational	organizational	ADJ
ajis02-1680	286	3	affordance	affordance	NOUN
ajis02-1680	286	4	and	and	CCONJ
ajis02-1680	286	5	organizational	organizational	ADJ
ajis02-1680	286	6	use	use	NOUN
ajis02-1680	286	7	of	of	ADP
ajis02-1680	286	8	information	information	NOUN
ajis02-1680	286	9	systems	system	NOUN
ajis02-1680	286	10	the	the	DET
ajis02-1680	286	11	sbr	sbr	PROPN
ajis02-1680	286	12	/	/	SYM
ajis02-1680	286	13	xbrl	xbrl	PROPN
ajis02-1680	286	14	adoption	adoption	NOUN
ajis02-1680	286	15	decision	decision	NOUN
ajis02-1680	286	16	is	be	AUX
ajis02-1680	286	17	challenging	challenge	VERB
ajis02-1680	286	18	due	due	ADJ
ajis02-1680	286	19	to	to	ADP
ajis02-1680	286	20	cost	cost	VERB
ajis02-1680	286	21	and	and	CCONJ
ajis02-1680	286	22	benefit	benefit	VERB
ajis02-1680	286	23	considerations	consideration	NOUN
ajis02-1680	286	24	and	and	CCONJ
ajis02-1680	286	25	environmental	environmental	ADJ
ajis02-1680	286	26	factors	factor	NOUN
ajis02-1680	286	27	.	.	PUNCT
ajis02-1680	287	1	such	such	ADJ
ajis02-1680	287	2	considerations	consideration	NOUN
ajis02-1680	287	3	and	and	CCONJ
ajis02-1680	287	4	factors	factor	NOUN
ajis02-1680	287	5	include	include	VERB
ajis02-1680	287	6	performance	performance	NOUN
ajis02-1680	287	7	and	and	CCONJ
ajis02-1680	287	8	effort	effort	NOUN
ajis02-1680	287	9	expectancy	expectancy	NOUN
ajis02-1680	287	10	,	,	PUNCT
ajis02-1680	287	11	technological	technological	ADJ
ajis02-1680	287	12	characteristics	characteristic	NOUN
ajis02-1680	287	13	,	,	PUNCT
ajis02-1680	287	14	and	and	CCONJ
ajis02-1680	287	15	regulatory	regulatory	ADJ
ajis02-1680	287	16	support	support	NOUN
ajis02-1680	287	17	,	,	PUNCT
ajis02-1680	287	18	all	all	PRON
ajis02-1680	287	19	of	of	ADP
ajis02-1680	287	20	which	which	PRON
ajis02-1680	287	21	critically	critically	ADV
ajis02-1680	287	22	determine	determine	VERB
ajis02-1680	287	23	the	the	DET
ajis02-1680	287	24	likelihood	likelihood	NOUN
ajis02-1680	287	25	of	of	ADP
ajis02-1680	287	26	xbrl	xbrl	PROPN
ajis02-1680	287	27	adoption	adoption	NOUN
ajis02-1680	287	28	and	and	CCONJ
ajis02-1680	287	29	use	use	NOUN
ajis02-1680	287	30	(	(	PUNCT
ajis02-1680	287	31	dunne	dunne	PROPN
ajis02-1680	287	32	,	,	PUNCT
ajis02-1680	287	33	helliar	helliar	PROPN
ajis02-1680	287	34	&	&	CCONJ
ajis02-1680	287	35	lymer	lymer	PROPN
ajis02-1680	287	36	2013	2013	NUM
ajis02-1680	287	37	;	;	PUNCT
ajis02-1680	287	38	guilloux	guilloux	NOUN
ajis02-1680	287	39	,	,	PUNCT
ajis02-1680	287	40	locke	locke	PROPN
ajis02-1680	287	41	,	,	PUNCT
ajis02-1680	287	42	&	&	CCONJ
ajis02-1680	287	43	lowe	lowe	PROPN
ajis02-1680	287	44	2013	2013	NUM
ajis02-1680	287	45	;	;	PUNCT
ajis02-1680	287	46	valentinetti	valentinetti	NOUN
ajis02-1680	287	47	&	&	CCONJ
ajis02-1680	287	48	rea	rea	PROPN
ajis02-1680	287	49	2013	2013	NUM
ajis02-1680	287	50	)	)	PUNCT
ajis02-1680	287	51	.	.	PUNCT
ajis02-1680	288	1	these	these	DET
ajis02-1680	288	2	considerations	consideration	NOUN
ajis02-1680	288	3	and	and	CCONJ
ajis02-1680	288	4	factors	factor	NOUN
ajis02-1680	288	5	can	can	AUX
ajis02-1680	288	6	have	have	VERB
ajis02-1680	288	7	multiple	multiple	ADJ
ajis02-1680	288	8	interdependencies	interdependency	NOUN
ajis02-1680	288	9	and	and	CCONJ
ajis02-1680	288	10	interactions	interaction	NOUN
ajis02-1680	288	11	,	,	PUNCT
ajis02-1680	288	12	for	for	ADP
ajis02-1680	288	13	example	example	NOUN
ajis02-1680	288	14	,	,	PUNCT
ajis02-1680	288	15	the	the	DET
ajis02-1680	288	16	cost	cost	NOUN
ajis02-1680	288	17	and	and	CCONJ
ajis02-1680	288	18	effort	effort	NOUN
ajis02-1680	288	19	of	of	ADP
ajis02-1680	288	20	implementing	implement	VERB
ajis02-1680	288	21	xbrl	xbrl	PROPN
ajis02-1680	288	22	into	into	ADP
ajis02-1680	288	23	existing	exist	VERB
ajis02-1680	288	24	reporting	reporting	NOUN
ajis02-1680	288	25	systems	system	NOUN
ajis02-1680	288	26	may	may	AUX
ajis02-1680	288	27	not	not	PART
ajis02-1680	288	28	make	make	VERB
ajis02-1680	288	29	xbrl	xbrl	NOUN
ajis02-1680	288	30	implementation	implementation	NOUN
ajis02-1680	288	31	straightforward	straightforward	ADJ
ajis02-1680	288	32	.	.	PUNCT
ajis02-1680	289	1	additionally	additionally	ADV
ajis02-1680	289	2	,	,	PUNCT
ajis02-1680	289	3	regulatory	regulatory	ADJ
ajis02-1680	289	4	policy	policy	NOUN
ajis02-1680	289	5	(	(	PUNCT
ajis02-1680	289	6	mandatory	mandatory	ADJ
ajis02-1680	289	7	vs.	vs.	X
ajis02-1680	289	8	voluntary	voluntary	ADJ
ajis02-1680	289	9	)	)	PUNCT
ajis02-1680	289	10	can	can	AUX
ajis02-1680	289	11	have	have	VERB
ajis02-1680	289	12	different	different	ADJ
ajis02-1680	289	13	impacts	impact	NOUN
ajis02-1680	289	14	on	on	ADP
ajis02-1680	289	15	xbrl	xbrl	PROPN
ajis02-1680	289	16	implementation	implementation	NOUN
ajis02-1680	289	17	:	:	PUNCT
ajis02-1680	289	18	it	it	PRON
ajis02-1680	289	19	is	be	AUX
ajis02-1680	289	20	true	true	ADJ
ajis02-1680	289	21	that	that	SCONJ
ajis02-1680	289	22	the	the	DET
ajis02-1680	289	23	first	first	ADJ
ajis02-1680	289	24	year	year	NOUN
ajis02-1680	289	25	can	can	AUX
ajis02-1680	289	26	involve	involve	VERB
ajis02-1680	289	27	some	some	DET
ajis02-1680	289	28	additional	additional	ADJ
ajis02-1680	289	29	effort	effort	NOUN
ajis02-1680	289	30	on	on	ADP
ajis02-1680	289	31	the	the	DET
ajis02-1680	289	32	part	part	NOUN
ajis02-1680	289	33	of	of	ADP
ajis02-1680	289	34	finance	finance	NOUN
ajis02-1680	289	35	teams	team	NOUN
ajis02-1680	289	36	and	and	CCONJ
ajis02-1680	289	37	filers	filer	NOUN
ajis02-1680	289	38	,	,	PUNCT
ajis02-1680	289	39	but	but	CCONJ
ajis02-1680	289	40	our	our	PRON
ajis02-1680	289	41	experience	experience	NOUN
ajis02-1680	289	42	is	be	AUX
ajis02-1680	289	43	that	that	SCONJ
ajis02-1680	289	44	for	for	ADP
ajis02-1680	289	45	most	most	ADJ
ajis02-1680	289	46	clients	client	NOUN
ajis02-1680	289	47	the	the	DET
ajis02-1680	289	48	second	second	ADJ
ajis02-1680	289	49	year	year	NOUN
ajis02-1680	289	50	of	of	ADP
ajis02-1680	289	51	ixbrl	ixbrl	PROPN
ajis02-1680	289	52	is	be	AUX
ajis02-1680	289	53	far	far	ADV
ajis02-1680	289	54	less	less	ADV
ajis02-1680	289	55	painful	painful	ADJ
ajis02-1680	289	56	than	than	SCONJ
ajis02-1680	289	57	they	they	PRON
ajis02-1680	289	58	had	have	AUX
ajis02-1680	289	59	been	be	AUX
ajis02-1680	289	60	led	lead	VERB
ajis02-1680	289	61	to	to	PART
ajis02-1680	289	62	expect	expect	VERB
ajis02-1680	289	63	,	,	PUNCT
ajis02-1680	289	64	with	with	ADP
ajis02-1680	289	65	widespread	widespread	ADJ
ajis02-1680	289	66	acceptance	acceptance	NOUN
ajis02-1680	289	67	as	as	SCONJ
ajis02-1680	289	68	filers	filer	NOUN
ajis02-1680	289	69	have	have	AUX
ajis02-1680	289	70	established	establish	VERB
ajis02-1680	289	71	their	their	PRON
ajis02-1680	289	72	own	own	ADJ
ajis02-1680	289	73	xbrl	xbrl	NOUN
ajis02-1680	289	74	routines	routine	NOUN
ajis02-1680	289	75	(	(	PUNCT
ajis02-1680	289	76	arkk	arkk	PROPN
ajis02-1680	289	77	solutions	solution	NOUN
ajis02-1680	289	78	)	)	PUNCT
ajis02-1680	289	79	.	.	PUNCT
ajis02-1680	290	1	1	1	NUM
ajis02-1680	290	2	now	now	ADV
ajis02-1680	290	3	caanz	caanz	X
ajis02-1680	290	4	(	(	PUNCT
ajis02-1680	290	5	chartered	charter	VERB
ajis02-1680	290	6	accountants	accountant	NOUN
ajis02-1680	290	7	of	of	ADP
ajis02-1680	290	8	australia	australia	PROPN
ajis02-1680	290	9	and	and	CCONJ
ajis02-1680	290	10	new	new	PROPN
ajis02-1680	290	11	zealand	zealand	PROPN
ajis02-1680	290	12	)	)	PUNCT
ajis02-1680	290	13	.	.	PUNCT
ajis02-1680	291	1	australasian	australasian	ADJ
ajis02-1680	291	2	journal	journal	NOUN
ajis02-1680	291	3	of	of	ADP
ajis02-1680	291	4	information	information	NOUN
ajis02-1680	291	5	systems	systems	PROPN
ajis02-1680	291	6	perdana	perdana	PROPN
ajis02-1680	291	7	,	,	PUNCT
ajis02-1680	291	8	robb	robb	NOUN
ajis02-1680	291	9	,	,	PUNCT
ajis02-1680	291	10	rohde	rohde	PROPN
ajis02-1680	291	11	&	&	CCONJ
ajis02-1680	291	12	birt	birt	PROPN
ajis02-1680	291	13	2018	2018	NUM
ajis02-1680	291	14	,	,	PUNCT
ajis02-1680	291	15	vol	vol	NOUN
ajis02-1680	291	16	22	22	NUM
ajis02-1680	291	17	,	,	PUNCT
ajis02-1680	291	18	research	research	NOUN
ajis02-1680	291	19	article	article	NOUN
ajis02-1680	291	20	sbr	sbr	NOUN
ajis02-1680	291	21	adoption	adoption	NOUN
ajis02-1680	291	22	in	in	ADP
ajis02-1680	291	23	australia	australia	PROPN
ajis02-1680	291	24	17	17	NUM
ajis02-1680	291	25	a	a	DET
ajis02-1680	291	26	rush	rush	NOUN
ajis02-1680	291	27	to	to	PART
ajis02-1680	291	28	mandate	mandate	VERB
ajis02-1680	291	29	it	it	PRON
ajis02-1680	291	30	could	could	AUX
ajis02-1680	291	31	generate	generate	VERB
ajis02-1680	291	32	a	a	DET
ajis02-1680	291	33	negative	negative	ADJ
ajis02-1680	291	34	perception	perception	NOUN
ajis02-1680	291	35	of	of	ADP
ajis02-1680	291	36	sbr	sbr	NOUN
ajis02-1680	291	37	as	as	ADP
ajis02-1680	291	38	another	another	DET
ajis02-1680	291	39	prescriptive	prescriptive	ADJ
ajis02-1680	291	40	government	government	NOUN
ajis02-1680	291	41	reporting	reporting	NOUN
ajis02-1680	291	42	requirement	requirement	NOUN
ajis02-1680	291	43	.	.	PUNCT
ajis02-1680	292	1	in	in	ADP
ajis02-1680	292	2	the	the	DET
ajis02-1680	292	3	short	short	ADJ
ajis02-1680	292	4	-	-	PUNCT
ajis02-1680	292	5	term	term	NOUN
ajis02-1680	292	6	this	this	PRON
ajis02-1680	292	7	could	could	AUX
ajis02-1680	292	8	lead	lead	VERB
ajis02-1680	292	9	to	to	ADP
ajis02-1680	292	10	the	the	DET
ajis02-1680	292	11	outsourcing	outsourcing	NOUN
ajis02-1680	292	12	of	of	ADP
ajis02-1680	292	13	report	report	NOUN
ajis02-1680	292	14	preparation	preparation	NOUN
ajis02-1680	292	15	,	,	PUNCT
ajis02-1680	292	16	which	which	PRON
ajis02-1680	292	17	would	would	AUX
ajis02-1680	292	18	undermine	undermine	VERB
ajis02-1680	292	19	the	the	DET
ajis02-1680	292	20	fundamental	fundamental	ADJ
ajis02-1680	292	21	objectives	objective	NOUN
ajis02-1680	292	22	and	and	CCONJ
ajis02-1680	292	23	potential	potential	ADJ
ajis02-1680	292	24	benefits	benefit	NOUN
ajis02-1680	292	25	of	of	ADP
ajis02-1680	292	26	the	the	DET
ajis02-1680	292	27	sbr	sbr	PROPN
ajis02-1680	292	28	program	program	NOUN
ajis02-1680	292	29	(	(	PUNCT
ajis02-1680	292	30	bca	bca	PROPN
ajis02-1680	292	31	)	)	PUNCT
ajis02-1680	292	32	.	.	PUNCT
ajis02-1680	293	1	this	this	PRON
ajis02-1680	293	2	raises	raise	VERB
ajis02-1680	293	3	the	the	DET
ajis02-1680	293	4	issue	issue	NOUN
ajis02-1680	293	5	as	as	ADP
ajis02-1680	293	6	to	to	ADP
ajis02-1680	293	7	whether	whether	SCONJ
ajis02-1680	293	8	the	the	DET
ajis02-1680	293	9	ifrs	ifrs	NOUN
ajis02-1680	293	10	taxonomy	taxonomy	NOUN
ajis02-1680	293	11	has	have	AUX
ajis02-1680	293	12	sufficient	sufficient	ADJ
ajis02-1680	293	13	tags	tag	NOUN
ajis02-1680	293	14	/	/	SYM
ajis02-1680	293	15	elements	element	NOUN
ajis02-1680	293	16	.	.	PUNCT
ajis02-1680	294	1	fewer	few	ADJ
ajis02-1680	294	2	amounts	amount	NOUN
ajis02-1680	294	3	of	of	ADP
ajis02-1680	294	4	tags	tag	NOUN
ajis02-1680	294	5	would	would	AUX
ajis02-1680	294	6	mean	mean	VERB
ajis02-1680	294	7	that	that	SCONJ
ajis02-1680	294	8	entities	entity	NOUN
ajis02-1680	294	9	will	will	AUX
ajis02-1680	294	10	need	need	VERB
ajis02-1680	294	11	to	to	PART
ajis02-1680	294	12	create	create	VERB
ajis02-1680	294	13	their	their	PRON
ajis02-1680	294	14	own	own	ADJ
ajis02-1680	294	15	specialized	specialized	ADJ
ajis02-1680	294	16	dictionary	dictionary	NOUN
ajis02-1680	294	17	or	or	CCONJ
ajis02-1680	294	18	extension	extension	NOUN
ajis02-1680	294	19	taxonomy	taxonomy	NOUN
ajis02-1680	294	20	,	,	PUNCT
ajis02-1680	294	21	which	which	PRON
ajis02-1680	294	22	increases	increase	VERB
ajis02-1680	294	23	costs	cost	NOUN
ajis02-1680	294	24	and	and	CCONJ
ajis02-1680	294	25	decreases	decrease	VERB
ajis02-1680	294	26	comparability	comparability	NOUN
ajis02-1680	294	27	of	of	ADP
ajis02-1680	294	28	financial	financial	ADJ
ajis02-1680	294	29	information	information	NOUN
ajis02-1680	294	30	between	between	ADP
ajis02-1680	294	31	entities	entity	NOUN
ajis02-1680	294	32	of	of	ADP
ajis02-1680	294	33	the	the	DET
ajis02-1680	294	34	same	same	ADJ
ajis02-1680	294	35	industry	industry	NOUN
ajis02-1680	294	36	(	(	PUNCT
ajis02-1680	294	37	ernst	ernst	PROPN
ajis02-1680	294	38	&	&	CCONJ
ajis02-1680	294	39	young	young	PROPN
ajis02-1680	294	40	)	)	PUNCT
ajis02-1680	294	41	.	.	PUNCT
ajis02-1680	295	1	the	the	DET
ajis02-1680	295	2	current	current	ADJ
ajis02-1680	295	3	sbr	sbr	NOUN
ajis02-1680	295	4	capability	capability	NOUN
ajis02-1680	295	5	uses	use	VERB
ajis02-1680	295	6	xbrl	xbrl	PROPN
ajis02-1680	295	7	and	and	CCONJ
ajis02-1680	295	8	the	the	DET
ajis02-1680	295	9	documents	document	NOUN
ajis02-1680	295	10	produced	produce	VERB
ajis02-1680	295	11	by	by	ADP
ajis02-1680	295	12	xbrl	xbrl	PROPN
ajis02-1680	295	13	are	be	AUX
ajis02-1680	295	14	not	not	PART
ajis02-1680	295	15	presented	present	VERB
ajis02-1680	295	16	in	in	ADP
ajis02-1680	295	17	an	an	DET
ajis02-1680	295	18	easily	easily	ADV
ajis02-1680	295	19	understandable	understandable	ADJ
ajis02-1680	295	20	format	format	NOUN
ajis02-1680	295	21	,	,	PUNCT
ajis02-1680	295	22	hence	hence	ADV
ajis02-1680	295	23	they	they	PRON
ajis02-1680	295	24	are	be	AUX
ajis02-1680	295	25	generally	generally	ADV
ajis02-1680	295	26	only	only	ADV
ajis02-1680	295	27	machinereadable	machinereadable	ADJ
ajis02-1680	295	28	.	.	PUNCT
ajis02-1680	296	1	therefore	therefore	ADV
ajis02-1680	296	2	,	,	PUNCT
ajis02-1680	296	3	this	this	PRON
ajis02-1680	296	4	means	mean	VERB
ajis02-1680	296	5	that	that	SCONJ
ajis02-1680	296	6	if	if	SCONJ
ajis02-1680	296	7	xbrl	xbrl	PROPN
ajis02-1680	296	8	is	be	AUX
ajis02-1680	296	9	used	use	VERB
ajis02-1680	296	10	it	it	PRON
ajis02-1680	296	11	would	would	AUX
ajis02-1680	296	12	be	be	AUX
ajis02-1680	296	13	necessary	necessary	ADJ
ajis02-1680	296	14	to	to	PART
ajis02-1680	296	15	continue	continue	VERB
ajis02-1680	296	16	with	with	ADP
ajis02-1680	296	17	mandatory	mandatory	ADJ
ajis02-1680	296	18	lodgement	lodgement	NOUN
ajis02-1680	296	19	of	of	ADP
ajis02-1680	296	20	financial	financial	ADJ
ajis02-1680	296	21	reports	report	NOUN
ajis02-1680	296	22	in	in	ADP
ajis02-1680	296	23	either	either	PRON
ajis02-1680	296	24	paper	paper	NOUN
ajis02-1680	296	25	or	or	CCONJ
ajis02-1680	296	26	pdf	pdf	NOUN
ajis02-1680	296	27	form	form	NOUN
ajis02-1680	296	28	(	(	PUNCT
ajis02-1680	296	29	amp	amp	PROPN
ajis02-1680	296	30	)	)	PUNCT
ajis02-1680	296	31	.	.	PUNCT
ajis02-1680	297	1	financial	financial	ADJ
ajis02-1680	297	2	reports	report	NOUN
ajis02-1680	297	3	,	,	PUNCT
ajis02-1680	297	4	which	which	PRON
ajis02-1680	297	5	are	be	AUX
ajis02-1680	297	6	already	already	ADV
ajis02-1680	297	7	prepared	prepare	VERB
ajis02-1680	297	8	under	under	ADP
ajis02-1680	297	9	the	the	DET
ajis02-1680	297	10	regime	regime	NOUN
ajis02-1680	297	11	of	of	ADP
ajis02-1680	297	12	comprehensive	comprehensive	ADJ
ajis02-1680	297	13	international	international	ADJ
ajis02-1680	297	14	financial	financial	ADJ
ajis02-1680	297	15	reporting	reporting	NOUN
ajis02-1680	297	16	standards	standard	NOUN
ajis02-1680	297	17	,	,	PUNCT
ajis02-1680	297	18	contain	contain	VERB
ajis02-1680	297	19	qualitative	qualitative	NOUN
ajis02-1680	297	20	as	as	ADV
ajis02-1680	297	21	well	well	ADV
ajis02-1680	297	22	as	as	ADP
ajis02-1680	297	23	quantitative	quantitative	ADJ
ajis02-1680	297	24	data	datum	NOUN
ajis02-1680	297	25	.	.	PUNCT
ajis02-1680	298	1	sbr	sbr	PROPN
ajis02-1680	298	2	’s	’s	PART
ajis02-1680	298	3	focus	focus	NOUN
ajis02-1680	298	4	on	on	ADP
ajis02-1680	298	5	quantitative	quantitative	ADJ
ajis02-1680	298	6	data	datum	NOUN
ajis02-1680	298	7	could	could	AUX
ajis02-1680	298	8	detract	detract	VERB
ajis02-1680	298	9	from	from	ADP
ajis02-1680	298	10	the	the	DET
ajis02-1680	298	11	usefulness	usefulness	NOUN
ajis02-1680	298	12	of	of	ADP
ajis02-1680	298	13	these	these	DET
ajis02-1680	298	14	reports	report	NOUN
ajis02-1680	298	15	to	to	ADP
ajis02-1680	298	16	users	user	NOUN
ajis02-1680	298	17	(	(	PUNCT
ajis02-1680	298	18	amp	amp	PROPN
ajis02-1680	298	19	)	)	PUNCT
ajis02-1680	298	20	.	.	PUNCT
ajis02-1680	299	1	we	we	PRON
ajis02-1680	299	2	also	also	ADV
ajis02-1680	299	3	found	find	VERB
ajis02-1680	299	4	a	a	DET
ajis02-1680	299	5	relationship	relationship	NOUN
ajis02-1680	299	6	between	between	ADP
ajis02-1680	299	7	organizational	organizational	ADJ
ajis02-1680	299	8	affordance	affordance	NOUN
ajis02-1680	299	9	and	and	CCONJ
ajis02-1680	299	10	organizational	organizational	ADJ
ajis02-1680	299	11	use	use	NOUN
ajis02-1680	299	12	of	of	ADP
ajis02-1680	299	13	is	be	AUX
ajis02-1680	299	14	,	,	PUNCT
ajis02-1680	299	15	as	as	SCONJ
ajis02-1680	299	16	shown	show	VERB
ajis02-1680	299	17	in	in	ADP
ajis02-1680	299	18	the	the	DET
ajis02-1680	299	19	following	follow	VERB
ajis02-1680	299	20	text	text	NOUN
ajis02-1680	299	21	.	.	PUNCT
ajis02-1680	300	1	it	it	PRON
ajis02-1680	300	2	should	should	AUX
ajis02-1680	300	3	be	be	AUX
ajis02-1680	300	4	noted	note	VERB
ajis02-1680	300	5	,	,	PUNCT
ajis02-1680	300	6	however	however	ADV
ajis02-1680	300	7	,	,	PUNCT
ajis02-1680	300	8	based	base	VERB
ajis02-1680	300	9	on	on	ADP
ajis02-1680	300	10	the	the	DET
ajis02-1680	300	11	feedback	feedback	NOUN
ajis02-1680	300	12	provided	provide	VERB
ajis02-1680	300	13	by	by	ADP
ajis02-1680	300	14	the	the	DET
ajis02-1680	300	15	practitioners	practitioner	NOUN
ajis02-1680	300	16	that	that	PRON
ajis02-1680	300	17	they	they	PRON
ajis02-1680	300	18	tended	tend	VERB
ajis02-1680	300	19	to	to	PART
ajis02-1680	300	20	use	use	VERB
ajis02-1680	300	21	sbr	sbr	NOUN
ajis02-1680	300	22	to	to	PART
ajis02-1680	300	23	simply	simply	ADV
ajis02-1680	300	24	lodge	lodge	VERB
ajis02-1680	300	25	reports	report	NOUN
ajis02-1680	300	26	rather	rather	ADV
ajis02-1680	300	27	than	than	ADP
ajis02-1680	300	28	collate	collate	ADJ
ajis02-1680	300	29	data	datum	NOUN
ajis02-1680	300	30	and	and	CCONJ
ajis02-1680	300	31	create	create	VERB
ajis02-1680	300	32	reports	report	NOUN
ajis02-1680	300	33	directly	directly	ADV
ajis02-1680	300	34	from	from	ADP
ajis02-1680	300	35	their	their	PRON
ajis02-1680	300	36	accounting	accounting	NOUN
ajis02-1680	300	37	software	software	NOUN
ajis02-1680	300	38	.	.	PUNCT
ajis02-1680	301	1	the	the	DET
ajis02-1680	301	2	feedback	feedback	NOUN
ajis02-1680	301	3	indicated	indicate	VERB
ajis02-1680	301	4	that	that	SCONJ
ajis02-1680	301	5	the	the	DET
ajis02-1680	301	6	level	level	NOUN
ajis02-1680	301	7	of	of	ADP
ajis02-1680	301	8	understanding	understanding	NOUN
ajis02-1680	301	9	of	of	ADP
ajis02-1680	301	10	sbr	sbr	NOUN
ajis02-1680	301	11	among	among	ADP
ajis02-1680	301	12	reporting	reporting	NOUN
ajis02-1680	301	13	practitioners	practitioner	NOUN
ajis02-1680	301	14	was	be	AUX
ajis02-1680	301	15	still	still	ADV
ajis02-1680	301	16	rather	rather	ADV
ajis02-1680	301	17	limited	limited	ADJ
ajis02-1680	301	18	and	and	CCONJ
ajis02-1680	301	19	they	they	PRON
ajis02-1680	301	20	did	do	AUX
ajis02-1680	301	21	not	not	PART
ajis02-1680	301	22	take	take	VERB
ajis02-1680	301	23	the	the	DET
ajis02-1680	301	24	benefit	benefit	NOUN
ajis02-1680	301	25	of	of	ADP
ajis02-1680	301	26	all	all	PRON
ajis02-1680	301	27	of	of	ADP
ajis02-1680	301	28	the	the	DET
ajis02-1680	301	29	functionalities	functionality	NOUN
ajis02-1680	301	30	and	and	CCONJ
ajis02-1680	301	31	features	feature	NOUN
ajis02-1680	301	32	of	of	ADP
ajis02-1680	301	33	sbr	sbr	NOUN
ajis02-1680	301	34	.	.	PUNCT
ajis02-1680	302	1	(	(	PUNCT
ajis02-1680	302	2	australian	australian	ADJ
ajis02-1680	302	3	business	business	NOUN
ajis02-1680	302	4	school	school	NOUN
ajis02-1680	302	5	academic	academic	ADJ
ajis02-1680	302	6	submission	submission	NOUN
ajis02-1680	302	7	for	for	ADP
ajis02-1680	302	8	cpaa	cpaa	NOUN
ajis02-1680	302	9	)	)	PUNCT
ajis02-1680	302	10	.	.	PUNCT
ajis02-1680	303	1	relative	relative	ADJ
ajis02-1680	303	2	to	to	ADP
ajis02-1680	303	3	the	the	DET
ajis02-1680	303	4	organizational	organizational	ADJ
ajis02-1680	303	5	use	use	NOUN
ajis02-1680	303	6	of	of	ADP
ajis02-1680	303	7	is	be	AUX
ajis02-1680	303	8	,	,	PUNCT
ajis02-1680	303	9	the	the	DET
ajis02-1680	303	10	following	follow	VERB
ajis02-1680	303	11	texts	text	NOUN
ajis02-1680	303	12	attest	attest	NOUN
ajis02-1680	303	13	to	to	ADP
ajis02-1680	303	14	the	the	DET
ajis02-1680	303	15	limited	limited	ADJ
ajis02-1680	303	16	sbr	sbr	NOUN
ajis02-1680	303	17	uptake	uptake	NOUN
ajis02-1680	303	18	in	in	ADP
ajis02-1680	303	19	australia	australia	PROPN
ajis02-1680	303	20	.	.	PUNCT
ajis02-1680	304	1	of	of	ADP
ajis02-1680	304	2	those	those	DET
ajis02-1680	304	3	respondents	respondent	NOUN
ajis02-1680	304	4	who	who	PRON
ajis02-1680	304	5	were	be	AUX
ajis02-1680	304	6	aware	aware	ADJ
ajis02-1680	304	7	of	of	ADP
ajis02-1680	304	8	sbr	sbr	NOUN
ajis02-1680	304	9	to	to	ADP
ajis02-1680	304	10	a	a	DET
ajis02-1680	304	11	greater	great	ADJ
ajis02-1680	304	12	or	or	CCONJ
ajis02-1680	304	13	lesser	less	ADJ
ajis02-1680	304	14	extent	extent	NOUN
ajis02-1680	304	15	(	(	PUNCT
ajis02-1680	304	16	in	in	ADP
ajis02-1680	304	17	total	total	NOUN
ajis02-1680	304	18	around	around	ADP
ajis02-1680	304	19	58	58	NUM
ajis02-1680	304	20	per	per	ADP
ajis02-1680	304	21	cent	cent	NOUN
ajis02-1680	304	22	)	)	PUNCT
ajis02-1680	304	23	,	,	PUNCT
ajis02-1680	304	24	only	only	ADV
ajis02-1680	304	25	15	15	NUM
ajis02-1680	304	26	per	per	ADP
ajis02-1680	304	27	cent	cent	NOUN
ajis02-1680	304	28	had	have	AUX
ajis02-1680	304	29	used	use	VERB
ajis02-1680	304	30	sbr	sbr	NOUN
ajis02-1680	304	31	to	to	PART
ajis02-1680	304	32	lodge	lodge	VERB
ajis02-1680	304	33	their	their	PRON
ajis02-1680	304	34	business	business	NOUN
ajis02-1680	304	35	reports	report	NOUN
ajis02-1680	304	36	to	to	ADP
ajis02-1680	304	37	the	the	DET
ajis02-1680	304	38	government	government	NOUN
ajis02-1680	304	39	(	(	PUNCT
ajis02-1680	304	40	australian	australian	ADJ
ajis02-1680	304	41	business	business	NOUN
ajis02-1680	304	42	school	school	NOUN
ajis02-1680	304	43	academic	academic	ADJ
ajis02-1680	304	44	submission	submission	NOUN
ajis02-1680	304	45	for	for	ADP
ajis02-1680	304	46	cpaa	cpaa	NOUN
ajis02-1680	304	47	)	)	PUNCT
ajis02-1680	304	48	.	.	PUNCT
ajis02-1680	305	1	the	the	DET
ajis02-1680	305	2	take	take	VERB
ajis02-1680	305	3	-	-	PUNCT
ajis02-1680	305	4	up	up	NOUN
ajis02-1680	305	5	of	of	ADP
ajis02-1680	305	6	sbr	sbr	NOUN
ajis02-1680	305	7	among	among	ADP
ajis02-1680	305	8	businesses	business	NOUN
ajis02-1680	305	9	and	and	CCONJ
ajis02-1680	305	10	reporting	reporting	NOUN
ajis02-1680	305	11	practitioners	practitioner	NOUN
ajis02-1680	305	12	has	have	AUX
ajis02-1680	305	13	been	be	AUX
ajis02-1680	305	14	significantly	significantly	ADV
ajis02-1680	305	15	lower	low	ADJ
ajis02-1680	305	16	than	than	SCONJ
ajis02-1680	305	17	anticipated	anticipate	VERB
ajis02-1680	305	18	by	by	ADP
ajis02-1680	305	19	the	the	DET
ajis02-1680	305	20	sbr	sbr	PROPN
ajis02-1680	305	21	stakeholders	stakeholder	NOUN
ajis02-1680	305	22	.	.	PUNCT
ajis02-1680	306	1	the	the	DET
ajis02-1680	306	2	initial	initial	ADJ
ajis02-1680	306	3	business	business	NOUN
ajis02-1680	306	4	case	case	NOUN
ajis02-1680	306	5	developed	develop	VERB
ajis02-1680	306	6	by	by	ADP
ajis02-1680	306	7	the	the	DET
ajis02-1680	306	8	treasury	treasury	NOUN
ajis02-1680	306	9	in	in	ADP
ajis02-1680	306	10	2008	2008	NUM
ajis02-1680	306	11	predicted	predict	VERB
ajis02-1680	306	12	a	a	DET
ajis02-1680	306	13	take	take	VERB
ajis02-1680	306	14	-	-	PUNCT
ajis02-1680	306	15	up	up	ADP
ajis02-1680	306	16	rate	rate	NOUN
ajis02-1680	306	17	of	of	ADP
ajis02-1680	306	18	12	12	NUM
ajis02-1680	306	19	per	per	NOUN
ajis02-1680	306	20	cent	cent	NOUN
ajis02-1680	306	21	in	in	ADP
ajis02-1680	306	22	the	the	DET
ajis02-1680	306	23	year	year	NOUN
ajis02-1680	306	24	(	(	PUNCT
ajis02-1680	306	25	australian	australian	ADJ
ajis02-1680	306	26	business	business	NOUN
ajis02-1680	306	27	school	school	NOUN
ajis02-1680	306	28	academic	academic	ADJ
ajis02-1680	306	29	submission	submission	NOUN
ajis02-1680	306	30	/	/	SYM
ajis02-1680	306	31	cpaa	cpaa	NOUN
ajis02-1680	306	32	)	)	PUNCT
ajis02-1680	306	33	.	.	PUNCT
ajis02-1680	307	1	5	5	NUM
ajis02-1680	307	2	discussion	discussion	NOUN
ajis02-1680	307	3	our	our	PRON
ajis02-1680	307	4	case	case	NOUN
ajis02-1680	307	5	study	study	NOUN
ajis02-1680	307	6	findings	finding	NOUN
ajis02-1680	307	7	reveal	reveal	VERB
ajis02-1680	307	8	themes	theme	NOUN
ajis02-1680	307	9	embedded	embed	VERB
ajis02-1680	307	10	in	in	ADP
ajis02-1680	307	11	the	the	DET
ajis02-1680	307	12	23	23	NUM
ajis02-1680	307	13	publicly	publicly	ADV
ajis02-1680	307	14	available	available	ADJ
ajis02-1680	307	15	submissions	submission	NOUN
ajis02-1680	307	16	to	to	ADP
ajis02-1680	307	17	the	the	DET
ajis02-1680	307	18	treasury	treasury	NOUN
ajis02-1680	307	19	.	.	PUNCT
ajis02-1680	308	1	following	follow	VERB
ajis02-1680	308	2	the	the	DET
ajis02-1680	308	3	coding	code	VERB
ajis02-1680	308	4	scheme	scheme	NOUN
ajis02-1680	308	5	,	,	PUNCT
ajis02-1680	308	6	we	we	PRON
ajis02-1680	308	7	find	find	VERB
ajis02-1680	308	8	that	that	SCONJ
ajis02-1680	308	9	the	the	DET
ajis02-1680	308	10	sbr	sbr	NOUN
ajis02-1680	308	11	adoption	adoption	NOUN
ajis02-1680	308	12	in	in	ADP
ajis02-1680	308	13	australia	australia	PROPN
ajis02-1680	308	14	reflects	reflect	VERB
ajis02-1680	308	15	our	our	PRON
ajis02-1680	308	16	a	a	DET
ajis02-1680	308	17	priori	priori	ADJ
ajis02-1680	308	18	categories	category	NOUN
ajis02-1680	308	19	of	of	ADP
ajis02-1680	308	20	the	the	DET
ajis02-1680	308	21	coding	code	VERB
ajis02-1680	308	22	scheme	scheme	NOUN
ajis02-1680	308	23	(	(	PUNCT
ajis02-1680	308	24	see	see	VERB
ajis02-1680	308	25	,	,	PUNCT
ajis02-1680	308	26	research	research	NOUN
ajis02-1680	308	27	method	method	NOUN
ajis02-1680	308	28	section	section	NOUN
ajis02-1680	308	29	)	)	PUNCT
ajis02-1680	308	30	.	.	PUNCT
ajis02-1680	309	1	not	not	PART
ajis02-1680	309	2	only	only	ADV
ajis02-1680	309	3	do	do	AUX
ajis02-1680	309	4	the	the	DET
ajis02-1680	309	5	submissions	submission	NOUN
ajis02-1680	309	6	reflect	reflect	VERB
ajis02-1680	309	7	expectations	expectation	NOUN
ajis02-1680	309	8	,	,	PUNCT
ajis02-1680	309	9	but	but	CCONJ
ajis02-1680	309	10	they	they	PRON
ajis02-1680	309	11	also	also	ADV
ajis02-1680	309	12	adhere	adhere	VERB
ajis02-1680	309	13	to	to	ADP
ajis02-1680	309	14	the	the	DET
ajis02-1680	309	15	relationships	relationship	NOUN
ajis02-1680	309	16	between	between	ADP
ajis02-1680	309	17	categories	category	NOUN
ajis02-1680	309	18	in	in	ADP
ajis02-1680	309	19	our	our	PRON
ajis02-1680	309	20	coding	code	VERB
ajis02-1680	309	21	scheme	scheme	NOUN
ajis02-1680	309	22	.	.	PUNCT
ajis02-1680	310	1	in	in	ADP
ajis02-1680	310	2	effect	effect	NOUN
ajis02-1680	310	3	,	,	PUNCT
ajis02-1680	310	4	the	the	DET
ajis02-1680	310	5	context	context	NOUN
ajis02-1680	310	6	in	in	ADP
ajis02-1680	310	7	which	which	PRON
ajis02-1680	310	8	the	the	DET
ajis02-1680	310	9	stakeholders2	stakeholders2	NOUN
ajis02-1680	310	10	expressed	express	VERB
ajis02-1680	310	11	their	their	PRON
ajis02-1680	310	12	opinions	opinion	NOUN
ajis02-1680	310	13	2	2	NUM
ajis02-1680	310	14	sentiments	sentiment	NOUN
ajis02-1680	310	15	and	and	CCONJ
ajis02-1680	310	16	views	view	NOUN
ajis02-1680	310	17	towards	towards	ADP
ajis02-1680	310	18	sbr	sbr	NOUN
ajis02-1680	310	19	adoption	adoption	NOUN
ajis02-1680	310	20	by	by	ADP
ajis02-1680	310	21	stakeholder	stakeholder	NOUN
ajis02-1680	310	22	type	type	NOUN
ajis02-1680	310	23	are	be	AUX
ajis02-1680	310	24	summarized	summarize	VERB
ajis02-1680	310	25	in	in	ADP
ajis02-1680	310	26	appendix	appendix	ADJ
ajis02-1680	310	27	a.	a.	NOUN
ajis02-1680	310	28	australasian	australasian	ADJ
ajis02-1680	310	29	journal	journal	NOUN
ajis02-1680	310	30	of	of	ADP
ajis02-1680	310	31	information	information	NOUN
ajis02-1680	310	32	systems	systems	PROPN
ajis02-1680	310	33	perdana	perdana	PROPN
ajis02-1680	310	34	,	,	PUNCT
ajis02-1680	310	35	robb	robb	NOUN
ajis02-1680	310	36	,	,	PUNCT
ajis02-1680	310	37	rohde	rohde	PROPN
ajis02-1680	310	38	&	&	CCONJ
ajis02-1680	310	39	birt	birt	PROPN
ajis02-1680	310	40	2018	2018	NUM
ajis02-1680	310	41	,	,	PUNCT
ajis02-1680	310	42	vol	vol	NOUN
ajis02-1680	310	43	22	22	NUM
ajis02-1680	310	44	,	,	PUNCT
ajis02-1680	310	45	research	research	NOUN
ajis02-1680	310	46	article	article	NOUN
ajis02-1680	310	47	sbr	sbr	NOUN
ajis02-1680	310	48	adoption	adoption	NOUN
ajis02-1680	310	49	in	in	ADP
ajis02-1680	310	50	australia	australia	PROPN
ajis02-1680	310	51	18	18	NUM
ajis02-1680	310	52	toward	toward	ADP
ajis02-1680	310	53	sbr	sbr	NOUN
ajis02-1680	310	54	adoption	adoption	NOUN
ajis02-1680	310	55	helped	helped	AUX
ajis02-1680	310	56	guide	guide	VERB
ajis02-1680	310	57	us	we	PRON
ajis02-1680	310	58	to	to	ADP
ajis02-1680	310	59	the	the	DET
ajis02-1680	310	60	appropriate	appropriate	ADJ
ajis02-1680	310	61	categories	category	NOUN
ajis02-1680	310	62	in	in	ADP
ajis02-1680	310	63	our	our	PRON
ajis02-1680	310	64	coding	code	VERB
ajis02-1680	310	65	scheme	scheme	NOUN
ajis02-1680	310	66	,	,	PUNCT
ajis02-1680	310	67	as	as	ADV
ajis02-1680	310	68	well	well	ADV
ajis02-1680	310	69	as	as	ADP
ajis02-1680	310	70	to	to	ADP
ajis02-1680	310	71	their	their	PRON
ajis02-1680	310	72	related	related	ADJ
ajis02-1680	310	73	categories	category	NOUN
ajis02-1680	310	74	in	in	ADP
ajis02-1680	310	75	the	the	DET
ajis02-1680	310	76	scheme	scheme	NOUN
ajis02-1680	310	77	.	.	PUNCT
ajis02-1680	311	1	in	in	ADP
ajis02-1680	311	2	the	the	DET
ajis02-1680	311	3	following	following	NOUN
ajis02-1680	311	4	,	,	PUNCT
ajis02-1680	311	5	we	we	PRON
ajis02-1680	311	6	begin	begin	VERB
ajis02-1680	311	7	the	the	DET
ajis02-1680	311	8	discussion	discussion	NOUN
ajis02-1680	311	9	from	from	ADP
ajis02-1680	311	10	the	the	DET
ajis02-1680	311	11	constructivist	constructivist	ADJ
ajis02-1680	311	12	and	and	CCONJ
ajis02-1680	311	13	ecological	ecological	ADJ
ajis02-1680	311	14	rationalities	rationality	NOUN
ajis02-1680	311	15	’	’	PART
ajis02-1680	311	16	perspectives	perspective	NOUN
ajis02-1680	311	17	,	,	PUNCT
ajis02-1680	311	18	then	then	ADV
ajis02-1680	311	19	we	we	PRON
ajis02-1680	311	20	describe	describe	VERB
ajis02-1680	311	21	the	the	DET
ajis02-1680	311	22	relationships	relationship	NOUN
ajis02-1680	311	23	between	between	ADP
ajis02-1680	311	24	the	the	DET
ajis02-1680	311	25	two	two	NUM
ajis02-1680	311	26	rationalities	rationality	NOUN
ajis02-1680	311	27	and	and	CCONJ
ajis02-1680	311	28	their	their	PRON
ajis02-1680	311	29	impact	impact	NOUN
ajis02-1680	311	30	on	on	ADP
ajis02-1680	311	31	sbr	sbr	PROPN
ajis02-1680	311	32	’s	’s	PART
ajis02-1680	311	33	uptake	uptake	NOUN
ajis02-1680	311	34	.	.	PUNCT
ajis02-1680	312	1	our	our	PRON
ajis02-1680	312	2	study	study	NOUN
ajis02-1680	312	3	suggests	suggest	VERB
ajis02-1680	312	4	that	that	SCONJ
ajis02-1680	312	5	both	both	DET
ajis02-1680	312	6	performance	performance	NOUN
ajis02-1680	312	7	and	and	CCONJ
ajis02-1680	312	8	effort	effort	NOUN
ajis02-1680	312	9	expectancy	expectancy	NOUN
ajis02-1680	312	10	are	be	AUX
ajis02-1680	312	11	the	the	DET
ajis02-1680	312	12	two	two	NUM
ajis02-1680	312	13	essential	essential	ADJ
ajis02-1680	312	14	bases	basis	NOUN
ajis02-1680	312	15	for	for	ADP
ajis02-1680	312	16	constructivist	constructivist	ADJ
ajis02-1680	312	17	rationality	rationality	NOUN
ajis02-1680	312	18	.	.	PUNCT
ajis02-1680	313	1	that	that	PRON
ajis02-1680	313	2	is	be	AUX
ajis02-1680	313	3	,	,	PUNCT
ajis02-1680	313	4	businesses	business	NOUN
ajis02-1680	313	5	’	'	PUNCT
ajis02-1680	313	6	consideration	consideration	NOUN
ajis02-1680	313	7	of	of	ADP
ajis02-1680	313	8	the	the	DET
ajis02-1680	313	9	costs	cost	NOUN
ajis02-1680	313	10	and	and	CCONJ
ajis02-1680	313	11	benefits	benefit	NOUN
ajis02-1680	313	12	reflect	reflect	VERB
ajis02-1680	313	13	their	their	PRON
ajis02-1680	313	14	constructivist	constructivist	ADJ
ajis02-1680	313	15	rationality	rationality	NOUN
ajis02-1680	313	16	in	in	ADP
ajis02-1680	313	17	any	any	DET
ajis02-1680	313	18	sbr	sbr	NOUN
ajis02-1680	313	19	adoption	adoption	NOUN
ajis02-1680	313	20	decisions	decision	NOUN
ajis02-1680	313	21	.	.	PUNCT
ajis02-1680	314	1	businesses	business	NOUN
ajis02-1680	314	2	are	be	AUX
ajis02-1680	314	3	able	able	ADJ
ajis02-1680	314	4	to	to	PART
ajis02-1680	314	5	develop	develop	VERB
ajis02-1680	314	6	their	their	PRON
ajis02-1680	314	7	constructivist	constructivist	ADJ
ajis02-1680	314	8	rationality	rationality	NOUN
ajis02-1680	314	9	via	via	ADP
ajis02-1680	314	10	available	available	ADJ
ajis02-1680	314	11	xbrl	xbrl	PROPN
ajis02-1680	314	12	information	information	PROPN
ajis02-1680	314	13	,	,	PUNCT
ajis02-1680	314	14	e.g.	e.g.	ADV
ajis02-1680	314	15	,	,	PUNCT
ajis02-1680	314	16	from	from	ADP
ajis02-1680	314	17	government	government	NOUN
ajis02-1680	314	18	agencies	agency	NOUN
ajis02-1680	314	19	,	,	PUNCT
ajis02-1680	314	20	software	software	NOUN
ajis02-1680	314	21	vendors	vendor	NOUN
ajis02-1680	314	22	,	,	PUNCT
ajis02-1680	314	23	and	and	CCONJ
ajis02-1680	314	24	consulting	consulting	NOUN
ajis02-1680	314	25	firms	firm	NOUN
ajis02-1680	314	26	.	.	PUNCT
ajis02-1680	315	1	we	we	PRON
ajis02-1680	315	2	found	find	VERB
ajis02-1680	315	3	that	that	SCONJ
ajis02-1680	315	4	stakeholders	stakeholder	NOUN
ajis02-1680	315	5	are	be	AUX
ajis02-1680	315	6	aware	aware	ADJ
ajis02-1680	315	7	that	that	SCONJ
ajis02-1680	315	8	they	they	PRON
ajis02-1680	315	9	have	have	VERB
ajis02-1680	315	10	to	to	PART
ajis02-1680	315	11	have	have	VERB
ajis02-1680	315	12	sufficient	sufficient	ADJ
ajis02-1680	315	13	financial	financial	ADJ
ajis02-1680	315	14	,	,	PUNCT
ajis02-1680	315	15	technical	technical	ADJ
ajis02-1680	315	16	,	,	PUNCT
ajis02-1680	315	17	and	and	CCONJ
ajis02-1680	315	18	human	human	ADJ
ajis02-1680	315	19	resource	resource	NOUN
ajis02-1680	315	20	wherewithal	wherewithal	NOUN
ajis02-1680	315	21	to	to	PART
ajis02-1680	315	22	adopt	adopt	VERB
ajis02-1680	315	23	sbr	sbr	NOUN
ajis02-1680	315	24	.	.	PUNCT
ajis02-1680	316	1	stakeholders	stakeholder	NOUN
ajis02-1680	316	2	were	be	AUX
ajis02-1680	316	3	also	also	ADV
ajis02-1680	316	4	quite	quite	ADV
ajis02-1680	316	5	aware	aware	ADJ
ajis02-1680	316	6	that	that	SCONJ
ajis02-1680	316	7	sbr	sbr	NOUN
ajis02-1680	316	8	is	be	AUX
ajis02-1680	316	9	capable	capable	ADJ
ajis02-1680	316	10	of	of	ADP
ajis02-1680	316	11	improving	improve	VERB
ajis02-1680	316	12	government	government	NOUN
ajis02-1680	316	13	efficiency	efficiency	NOUN
ajis02-1680	316	14	and	and	CCONJ
ajis02-1680	316	15	productivity	productivity	NOUN
ajis02-1680	316	16	,	,	PUNCT
ajis02-1680	316	17	but	but	CCONJ
ajis02-1680	316	18	did	do	AUX
ajis02-1680	316	19	not	not	PART
ajis02-1680	316	20	seem	seem	VERB
ajis02-1680	316	21	to	to	PART
ajis02-1680	316	22	place	place	VERB
ajis02-1680	316	23	any	any	DET
ajis02-1680	316	24	particular	particular	ADJ
ajis02-1680	316	25	significance	significance	NOUN
ajis02-1680	316	26	on	on	ADP
ajis02-1680	316	27	this	this	DET
ajis02-1680	316	28	capability	capability	NOUN
ajis02-1680	316	29	.	.	PUNCT
ajis02-1680	317	1	constructivist	constructivist	ADJ
ajis02-1680	317	2	rationality	rationality	NOUN
ajis02-1680	317	3	in	in	ADP
ajis02-1680	317	4	sbr	sbr	NOUN
ajis02-1680	317	5	adoption	adoption	NOUN
ajis02-1680	317	6	is	be	AUX
ajis02-1680	317	7	of	of	ADP
ajis02-1680	317	8	little	little	ADJ
ajis02-1680	317	9	surprise	surprise	NOUN
ajis02-1680	317	10	,	,	PUNCT
ajis02-1680	317	11	mirroring	mirror	VERB
ajis02-1680	317	12	similar	similar	ADJ
ajis02-1680	317	13	adoptions	adoption	NOUN
ajis02-1680	317	14	in	in	ADP
ajis02-1680	317	15	other	other	ADJ
ajis02-1680	317	16	jurisdictions	jurisdiction	NOUN
ajis02-1680	317	17	.	.	PUNCT
ajis02-1680	318	1	for	for	ADP
ajis02-1680	318	2	example	example	NOUN
ajis02-1680	318	3	,	,	PUNCT
ajis02-1680	318	4	the	the	DET
ajis02-1680	318	5	rationale	rationale	NOUN
ajis02-1680	318	6	behind	behind	ADP
ajis02-1680	318	7	the	the	DET
ajis02-1680	318	8	voluntary	voluntary	ADJ
ajis02-1680	318	9	filing	filing	NOUN
ajis02-1680	318	10	programs	program	NOUN
ajis02-1680	318	11	in	in	ADP
ajis02-1680	318	12	the	the	DET
ajis02-1680	318	13	us	us	PROPN
ajis02-1680	318	14	was	be	AUX
ajis02-1680	318	15	to	to	PART
ajis02-1680	318	16	investigate	investigate	VERB
ajis02-1680	318	17	the	the	DET
ajis02-1680	318	18	costs	cost	NOUN
ajis02-1680	318	19	and	and	CCONJ
ajis02-1680	318	20	benefits	benefit	NOUN
ajis02-1680	318	21	of	of	ADP
ajis02-1680	318	22	xbrl	xbrl	PROPN
ajis02-1680	318	23	use	use	NOUN
ajis02-1680	318	24	(	(	PUNCT
ajis02-1680	318	25	debreceny	debreceny	PROPN
ajis02-1680	318	26	et	et	PROPN
ajis02-1680	318	27	al	al	PROPN
ajis02-1680	318	28	.	.	PROPN
ajis02-1680	318	29	2005	2005	NUM
ajis02-1680	318	30	)	)	PUNCT
ajis02-1680	318	31	.	.	PUNCT
ajis02-1680	319	1	similarly	similarly	ADV
ajis02-1680	319	2	,	,	PUNCT
ajis02-1680	319	3	in	in	ADP
ajis02-1680	319	4	the	the	DET
ajis02-1680	319	5	uk	uk	PROPN
ajis02-1680	319	6	,	,	PUNCT
ajis02-1680	319	7	xbrl	xbrl	PROPN
ajis02-1680	319	8	adoption	adoption	PROPN
ajis02-1680	319	9	was	be	AUX
ajis02-1680	319	10	initially	initially	ADV
ajis02-1680	319	11	introduced	introduce	VERB
ajis02-1680	319	12	to	to	PART
ajis02-1680	319	13	reduce	reduce	VERB
ajis02-1680	319	14	costs	cost	NOUN
ajis02-1680	319	15	associated	associate	VERB
ajis02-1680	319	16	with	with	ADP
ajis02-1680	319	17	regulatory	regulatory	ADJ
ajis02-1680	319	18	compliance	compliance	NOUN
ajis02-1680	319	19	(	(	PUNCT
ajis02-1680	319	20	troshani	troshani	X
ajis02-1680	319	21	et	et	PROPN
ajis02-1680	319	22	al	al	PROPN
ajis02-1680	319	23	.	.	PROPN
ajis02-1680	319	24	2015	2015	NUM
ajis02-1680	319	25	)	)	PUNCT
ajis02-1680	319	26	.	.	PUNCT
ajis02-1680	320	1	because	because	SCONJ
ajis02-1680	320	2	xbrl	xbrl	PROPN
ajis02-1680	320	3	or	or	CCONJ
ajis02-1680	320	4	sbr	sbr	PROPN
ajis02-1680	320	5	adoption	adoption	NOUN
ajis02-1680	320	6	requires	require	VERB
ajis02-1680	320	7	involvement	involvement	NOUN
ajis02-1680	320	8	of	of	ADP
ajis02-1680	320	9	multiple	multiple	ADJ
ajis02-1680	320	10	stakeholders	stakeholder	NOUN
ajis02-1680	320	11	and	and	CCONJ
ajis02-1680	320	12	multifaceted	multifaceted	ADJ
ajis02-1680	320	13	interactions	interaction	NOUN
ajis02-1680	320	14	,	,	PUNCT
ajis02-1680	320	15	constructivist	constructivist	ADJ
ajis02-1680	320	16	rationality	rationality	NOUN
ajis02-1680	320	17	is	be	AUX
ajis02-1680	320	18	not	not	PART
ajis02-1680	320	19	a	a	DET
ajis02-1680	320	20	sufficient	sufficient	ADJ
ajis02-1680	320	21	explanation	explanation	NOUN
ajis02-1680	320	22	for	for	ADP
ajis02-1680	320	23	sbr	sbr	NOUN
ajis02-1680	320	24	adoption	adoption	NOUN
ajis02-1680	320	25	.	.	PUNCT
ajis02-1680	321	1	while	while	SCONJ
ajis02-1680	321	2	the	the	DET
ajis02-1680	321	3	costs	cost	NOUN
ajis02-1680	321	4	and	and	CCONJ
ajis02-1680	321	5	effort	effort	NOUN
ajis02-1680	321	6	are	be	AUX
ajis02-1680	321	7	necessarily	necessarily	ADV
ajis02-1680	321	8	assessed	assess	VERB
ajis02-1680	321	9	for	for	ADP
ajis02-1680	321	10	sbr	sbr	NOUN
ajis02-1680	321	11	adoption	adoption	NOUN
ajis02-1680	321	12	,	,	PUNCT
ajis02-1680	321	13	the	the	DET
ajis02-1680	321	14	benefits	benefit	NOUN
ajis02-1680	321	15	of	of	ADP
ajis02-1680	321	16	xbrl	xbrl	PROPN
ajis02-1680	321	17	may	may	AUX
ajis02-1680	321	18	not	not	PART
ajis02-1680	321	19	directly	directly	ADV
ajis02-1680	321	20	accrue	accrue	VERB
ajis02-1680	321	21	to	to	ADP
ajis02-1680	321	22	every	every	DET
ajis02-1680	321	23	organization	organization	NOUN
ajis02-1680	321	24	,	,	PUNCT
ajis02-1680	321	25	rather	rather	ADV
ajis02-1680	321	26	,	,	PUNCT
ajis02-1680	321	27	the	the	DET
ajis02-1680	321	28	greater	great	ADJ
ajis02-1680	321	29	benefit	benefit	NOUN
ajis02-1680	321	30	may	may	AUX
ajis02-1680	321	31	accrue	accrue	VERB
ajis02-1680	321	32	to	to	ADP
ajis02-1680	321	33	the	the	DET
ajis02-1680	321	34	entire	entire	ADJ
ajis02-1680	321	35	economy	economy	NOUN
ajis02-1680	321	36	as	as	SCONJ
ajis02-1680	321	37	is	be	AUX
ajis02-1680	321	38	the	the	DET
ajis02-1680	321	39	case	case	NOUN
ajis02-1680	321	40	of	of	ADP
ajis02-1680	321	41	the	the	DET
ajis02-1680	321	42	netherlands	netherlands	PROPN
ajis02-1680	321	43	sbr	sbr	PROPN
ajis02-1680	321	44	(	(	PUNCT
ajis02-1680	321	45	chen	chen	PROPN
ajis02-1680	321	46	,	,	PUNCT
ajis02-1680	321	47	2013	2013	NUM
ajis02-1680	321	48	)	)	PUNCT
ajis02-1680	321	49	.	.	PUNCT
ajis02-1680	322	1	unlike	unlike	ADP
ajis02-1680	322	2	constructivist	constructivist	ADJ
ajis02-1680	322	3	rationality	rationality	NOUN
ajis02-1680	322	4	which	which	PRON
ajis02-1680	322	5	refers	refer	VERB
ajis02-1680	322	6	to	to	ADP
ajis02-1680	322	7	the	the	DET
ajis02-1680	322	8	deliberate	deliberate	ADJ
ajis02-1680	322	9	use	use	NOUN
ajis02-1680	322	10	of	of	ADP
ajis02-1680	322	11	reason	reason	NOUN
ajis02-1680	322	12	to	to	PART
ajis02-1680	322	13	achieve	achieve	VERB
ajis02-1680	322	14	the	the	DET
ajis02-1680	322	15	desired	desire	VERB
ajis02-1680	322	16	goals	goal	NOUN
ajis02-1680	322	17	(	(	PUNCT
ajis02-1680	322	18	smith	smith	PROPN
ajis02-1680	322	19	,	,	PUNCT
ajis02-1680	322	20	2008	2008	NUM
ajis02-1680	322	21	)	)	PUNCT
ajis02-1680	322	22	,	,	PUNCT
ajis02-1680	322	23	we	we	PRON
ajis02-1680	322	24	assume	assume	VERB
ajis02-1680	322	25	that	that	SCONJ
ajis02-1680	322	26	ecological	ecological	ADJ
ajis02-1680	322	27	rationality	rationality	NOUN
ajis02-1680	322	28	is	be	AUX
ajis02-1680	322	29	less	less	ADV
ajis02-1680	322	30	deliberately	deliberately	ADV
ajis02-1680	322	31	pursued	pursue	VERB
ajis02-1680	322	32	.	.	PUNCT
ajis02-1680	323	1	ecological	ecological	ADJ
ajis02-1680	323	2	rationality	rationality	NOUN
ajis02-1680	323	3	suggests	suggest	VERB
ajis02-1680	323	4	that	that	SCONJ
ajis02-1680	323	5	the	the	DET
ajis02-1680	323	6	immediate	immediate	ADJ
ajis02-1680	323	7	environment	environment	NOUN
ajis02-1680	323	8	compels	compel	VERB
ajis02-1680	323	9	organizations	organization	NOUN
ajis02-1680	323	10	to	to	PART
ajis02-1680	323	11	ecologically	ecologically	ADV
ajis02-1680	323	12	rationalize	rationalize	VERB
ajis02-1680	323	13	their	their	PRON
ajis02-1680	323	14	decision	decision	NOUN
ajis02-1680	323	15	making	making	NOUN
ajis02-1680	323	16	(	(	PUNCT
ajis02-1680	323	17	smith	smith	PROPN
ajis02-1680	323	18	,	,	PUNCT
ajis02-1680	323	19	2008	2008	NUM
ajis02-1680	323	20	)	)	PUNCT
ajis02-1680	323	21	.	.	PUNCT
ajis02-1680	324	1	recall	recall	NOUN
ajis02-1680	324	2	,	,	PUNCT
ajis02-1680	324	3	in	in	ADP
ajis02-1680	324	4	our	our	PRON
ajis02-1680	324	5	study	study	NOUN
ajis02-1680	324	6	,	,	PUNCT
ajis02-1680	324	7	ecological	ecological	ADJ
ajis02-1680	324	8	rationality	rationality	NOUN
ajis02-1680	324	9	is	be	AUX
ajis02-1680	324	10	concerned	concern	VERB
ajis02-1680	324	11	with	with	ADP
ajis02-1680	324	12	the	the	DET
ajis02-1680	324	13	supporting	support	VERB
ajis02-1680	324	14	environment	environment	NOUN
ajis02-1680	324	15	,	,	PUNCT
ajis02-1680	324	16	institutional	institutional	ADJ
ajis02-1680	324	17	influence	influence	NOUN
ajis02-1680	324	18	,	,	PUNCT
ajis02-1680	324	19	and	and	CCONJ
ajis02-1680	324	20	organizational	organizational	ADJ
ajis02-1680	324	21	size	size	NOUN
ajis02-1680	324	22	.	.	PUNCT
ajis02-1680	325	1	in	in	ADP
ajis02-1680	325	2	terms	term	NOUN
ajis02-1680	325	3	of	of	ADP
ajis02-1680	325	4	supporting	support	VERB
ajis02-1680	325	5	environment	environment	NOUN
ajis02-1680	325	6	,	,	PUNCT
ajis02-1680	325	7	stakeholders	stakeholder	NOUN
ajis02-1680	325	8	’	'	PUNCT
ajis02-1680	325	9	concerns	concern	NOUN
ajis02-1680	325	10	are	be	AUX
ajis02-1680	325	11	related	relate	VERB
ajis02-1680	325	12	to	to	ADP
ajis02-1680	325	13	sbr	sbr	PROPN
ajis02-1680	325	14	’s	’s	PART
ajis02-1680	325	15	alignment	alignment	NOUN
ajis02-1680	325	16	with	with	ADP
ajis02-1680	325	17	the	the	DET
ajis02-1680	325	18	existing	exist	VERB
ajis02-1680	325	19	systems	system	NOUN
ajis02-1680	325	20	and	and	CCONJ
ajis02-1680	325	21	existing	exist	VERB
ajis02-1680	325	22	reporting	reporting	NOUN
ajis02-1680	325	23	framework	framework	NOUN
ajis02-1680	325	24	,	,	PUNCT
ajis02-1680	325	25	as	as	ADV
ajis02-1680	325	26	well	well	ADV
ajis02-1680	325	27	as	as	ADP
ajis02-1680	325	28	the	the	DET
ajis02-1680	325	29	availability	availability	NOUN
ajis02-1680	325	30	of	of	ADP
ajis02-1680	325	31	appropriate	appropriate	ADJ
ajis02-1680	325	32	software	software	NOUN
ajis02-1680	325	33	to	to	PART
ajis02-1680	325	34	facilitate	facilitate	VERB
ajis02-1680	325	35	sbr	sbr	NOUN
ajis02-1680	325	36	.	.	PUNCT
ajis02-1680	325	37	aligning	align	VERB
ajis02-1680	325	38	with	with	ADP
ajis02-1680	325	39	zammuto	zammuto	PROPN
ajis02-1680	325	40	et	et	PROPN
ajis02-1680	325	41	al	al	PROPN
ajis02-1680	325	42	.	.	PROPN
ajis02-1680	326	1	(	(	PUNCT
ajis02-1680	326	2	2007	2007	NUM
ajis02-1680	326	3	)	)	PUNCT
ajis02-1680	326	4	and	and	CCONJ
ajis02-1680	326	5	volkoff	volkoff	NOUN
ajis02-1680	326	6	&	&	CCONJ
ajis02-1680	326	7	strong	strong	ADJ
ajis02-1680	326	8	(	(	PUNCT
ajis02-1680	326	9	2013	2013	NUM
ajis02-1680	326	10	)	)	PUNCT
ajis02-1680	326	11	,	,	PUNCT
ajis02-1680	326	12	the	the	DET
ajis02-1680	326	13	potential	potential	NOUN
ajis02-1680	326	14	for	for	ADP
ajis02-1680	326	15	xbrl	xbrl	PROPN
ajis02-1680	326	16	adoption	adoption	NOUN
ajis02-1680	326	17	by	by	ADP
ajis02-1680	326	18	organizations	organization	NOUN
ajis02-1680	326	19	is	be	AUX
ajis02-1680	326	20	influenced	influence	VERB
ajis02-1680	326	21	by	by	ADP
ajis02-1680	326	22	their	their	PRON
ajis02-1680	326	23	ability	ability	NOUN
ajis02-1680	326	24	to	to	PART
ajis02-1680	326	25	make	make	VERB
ajis02-1680	326	26	sense	sense	NOUN
ajis02-1680	326	27	of	of	ADP
ajis02-1680	326	28	the	the	DET
ajis02-1680	326	29	interdependencies	interdependency	NOUN
ajis02-1680	326	30	and	and	CCONJ
ajis02-1680	326	31	interactions	interaction	NOUN
ajis02-1680	326	32	between	between	ADP
ajis02-1680	326	33	costs	cost	NOUN
ajis02-1680	326	34	,	,	PUNCT
ajis02-1680	326	35	benefits	benefit	NOUN
ajis02-1680	326	36	,	,	PUNCT
ajis02-1680	326	37	and	and	CCONJ
ajis02-1680	326	38	their	their	PRON
ajis02-1680	326	39	environment	environment	NOUN
ajis02-1680	326	40	.	.	PUNCT
ajis02-1680	327	1	given	give	VERB
ajis02-1680	327	2	that	that	SCONJ
ajis02-1680	327	3	the	the	DET
ajis02-1680	327	4	setting	setting	NOUN
ajis02-1680	327	5	for	for	ADP
ajis02-1680	327	6	this	this	DET
ajis02-1680	327	7	study	study	NOUN
ajis02-1680	327	8	is	be	AUX
ajis02-1680	327	9	australia	australia	PROPN
ajis02-1680	327	10	,	,	PUNCT
ajis02-1680	327	11	it	it	PRON
ajis02-1680	327	12	is	be	AUX
ajis02-1680	327	13	very	very	ADV
ajis02-1680	327	14	likely	likely	ADJ
ajis02-1680	327	15	that	that	SCONJ
ajis02-1680	327	16	many	many	ADJ
ajis02-1680	327	17	large	large	ADJ
ajis02-1680	327	18	businesses	business	NOUN
ajis02-1680	327	19	have	have	AUX
ajis02-1680	327	20	well	well	ADV
ajis02-1680	327	21	established	establish	VERB
ajis02-1680	327	22	and	and	CCONJ
ajis02-1680	327	23	fully	fully	ADV
ajis02-1680	327	24	compliant	compliant	ADJ
ajis02-1680	327	25	systems	system	NOUN
ajis02-1680	327	26	in	in	ADP
ajis02-1680	327	27	place	place	NOUN
ajis02-1680	327	28	for	for	ADP
ajis02-1680	327	29	their	their	PRON
ajis02-1680	327	30	financial	financial	ADJ
ajis02-1680	327	31	reporting	reporting	NOUN
ajis02-1680	327	32	.	.	PUNCT
ajis02-1680	328	1	without	without	ADP
ajis02-1680	328	2	either	either	PRON
ajis02-1680	328	3	compulsion	compulsion	NOUN
ajis02-1680	328	4	or	or	CCONJ
ajis02-1680	328	5	appropriate	appropriate	ADJ
ajis02-1680	328	6	(	(	PUNCT
ajis02-1680	328	7	business	business	NOUN
ajis02-1680	328	8	)	)	PUNCT
ajis02-1680	328	9	benefits	benefit	NOUN
ajis02-1680	328	10	they	they	PRON
ajis02-1680	328	11	will	will	AUX
ajis02-1680	328	12	likely	likely	ADV
ajis02-1680	328	13	opt	opt	VERB
ajis02-1680	328	14	to	to	PART
ajis02-1680	328	15	remain	remain	VERB
ajis02-1680	328	16	committed	committed	ADJ
ajis02-1680	328	17	to	to	ADP
ajis02-1680	328	18	those	those	DET
ajis02-1680	328	19	systems	system	NOUN
ajis02-1680	328	20	rather	rather	ADV
ajis02-1680	328	21	than	than	ADP
ajis02-1680	328	22	adopt	adopt	VERB
ajis02-1680	328	23	sbr	sbr	NOUN
ajis02-1680	328	24	-	-	PUNCT
ajis02-1680	328	25	based	base	VERB
ajis02-1680	328	26	financial	financial	ADJ
ajis02-1680	328	27	reporting	reporting	NOUN
ajis02-1680	328	28	.	.	PUNCT
ajis02-1680	329	1	considering	consider	VERB
ajis02-1680	329	2	institutional	institutional	ADJ
ajis02-1680	329	3	influence	influence	NOUN
ajis02-1680	329	4	,	,	PUNCT
ajis02-1680	329	5	when	when	SCONJ
ajis02-1680	329	6	lodging	lodge	VERB
ajis02-1680	329	7	financial	financial	ADJ
ajis02-1680	329	8	reports	report	NOUN
ajis02-1680	329	9	in	in	ADP
ajis02-1680	329	10	australia	australia	PROPN
ajis02-1680	329	11	,	,	PUNCT
ajis02-1680	329	12	companies	company	NOUN
ajis02-1680	329	13	have	have	VERB
ajis02-1680	329	14	to	to	PART
ajis02-1680	329	15	comply	comply	VERB
ajis02-1680	329	16	with	with	ADP
ajis02-1680	329	17	the	the	DET
ajis02-1680	329	18	corporations	corporation	NOUN
ajis02-1680	329	19	regulations	regulation	NOUN
ajis02-1680	329	20	2001	2001	NUM
ajis02-1680	329	21	.	.	PUNCT
ajis02-1680	330	1	section	section	NOUN
ajis02-1680	330	2	1.0.07	1.0.07	PROPN
ajis02-1680	330	3	general	general	ADJ
ajis02-1680	330	4	requirements	requirement	NOUN
ajis02-1680	330	5	for	for	ADP
ajis02-1680	330	6	documents	document	NOUN
ajis02-1680	330	7	states	state	NOUN
ajis02-1680	330	8	:	:	PUNCT
ajis02-1680	330	9	“	"	PUNCT
ajis02-1680	330	10	unless	unless	SCONJ
ajis02-1680	330	11	asic	asic	PROPN
ajis02-1680	330	12	otherwise	otherwise	ADV
ajis02-1680	330	13	approves	approve	VERB
ajis02-1680	330	14	,	,	PUNCT
ajis02-1680	330	15	a	a	DET
ajis02-1680	330	16	document	document	NOUN
ajis02-1680	330	17	to	to	PART
ajis02-1680	330	18	be	be	AUX
ajis02-1680	330	19	lodged	lodge	VERB
ajis02-1680	330	20	must	must	AUX
ajis02-1680	330	21	:	:	PUNCT
ajis02-1680	330	22	(	(	PUNCT
ajis02-1680	330	23	a	a	X
ajis02-1680	330	24	)	)	PUNCT
ajis02-1680	330	25	be	be	AUX
ajis02-1680	330	26	on	on	ADP
ajis02-1680	330	27	white	white	ADJ
ajis02-1680	330	28	or	or	CCONJ
ajis02-1680	330	29	light	light	ADJ
ajis02-1680	330	30	pastel	pastel	ADJ
ajis02-1680	330	31	colour	colour	NOUN
ajis02-1680	330	32	paper	paper	NOUN
ajis02-1680	330	33	:	:	PUNCT
ajis02-1680	330	34	(	(	PUNCT
ajis02-1680	330	35	i	i	NOUN
ajis02-1680	330	36	)	)	PUNCT
ajis02-1680	330	37	of	of	ADP
ajis02-1680	330	38	international	international	ADJ
ajis02-1680	330	39	a4	a4	NOUN
ajis02-1680	330	40	size	size	NOUN
ajis02-1680	330	41	;	;	PUNCT
ajis02-1680	330	42	and	and	CCONJ
ajis02-1680	330	43	(	(	PUNCT
ajis02-1680	330	44	ii	ii	NOUN
ajis02-1680	330	45	)	)	PUNCT
ajis02-1680	330	46	of	of	ADP
ajis02-1680	330	47	medium	medium	ADJ
ajis02-1680	330	48	weight	weight	NOUN
ajis02-1680	330	49	and	and	CCONJ
ajis02-1680	330	50	good	good	ADJ
ajis02-1680	330	51	quality	quality	NOUN
ajis02-1680	330	52	;	;	PUNCT
ajis02-1680	330	53	and	and	CCONJ
ajis02-1680	330	54	(	(	PUNCT
ajis02-1680	330	55	b	b	X
ajis02-1680	330	56	)	)	PUNCT
ajis02-1680	330	57	be	be	AUX
ajis02-1680	330	58	clearly	clearly	ADV
ajis02-1680	330	59	printed	print	VERB
ajis02-1680	330	60	or	or	CCONJ
ajis02-1680	330	61	written	write	VERB
ajis02-1680	330	62	in	in	ADP
ajis02-1680	330	63	black	black	ADJ
ajis02-1680	330	64	or	or	CCONJ
ajis02-1680	330	65	dark	dark	ADJ
ajis02-1680	330	66	blue	blue	NOUN
ajis02-1680	330	67	in	in	ADP
ajis02-1680	330	68	a	a	DET
ajis02-1680	330	69	manner	manner	NOUN
ajis02-1680	330	70	that	that	PRON
ajis02-1680	330	71	is	be	AUX
ajis02-1680	330	72	permanent	permanent	ADJ
ajis02-1680	330	73	and	and	CCONJ
ajis02-1680	330	74	will	will	AUX
ajis02-1680	330	75	make	make	VERB
ajis02-1680	330	76	possible	possible	ADJ
ajis02-1680	330	77	a	a	DET
ajis02-1680	330	78	reproduction	reproduction	NOUN
ajis02-1680	330	79	,	,	PUNCT
ajis02-1680	330	80	by	by	ADP
ajis02-1680	330	81	photographic	photographic	NOUN
ajis02-1680	330	82	,	,	PUNCT
ajis02-1680	330	83	computerised	computerised	ADJ
ajis02-1680	330	84	or	or	CCONJ
ajis02-1680	330	85	other	other	ADJ
ajis02-1680	330	86	electronic	electronic	ADJ
ajis02-1680	330	87	means	mean	NOUN
ajis02-1680	330	88	that	that	PRON
ajis02-1680	330	89	is	be	AUX
ajis02-1680	330	90	satisfactory	satisfactory	ADJ
ajis02-1680	330	91	to	to	ADP
ajis02-1680	330	92	asic	asic	NOUN
ajis02-1680	330	93	…	…	PUNCT
ajis02-1680	330	94	“	"	PUNCT
ajis02-1680	330	95	(	(	PUNCT
ajis02-1680	330	96	australian	australian	ADJ
ajis02-1680	330	97	government	government	NOUN
ajis02-1680	330	98	)	)	PUNCT
ajis02-1680	330	99	.	.	PUNCT
ajis02-1680	331	1	while	while	SCONJ
ajis02-1680	331	2	such	such	ADJ
ajis02-1680	331	3	regulation	regulation	NOUN
ajis02-1680	331	4	does	do	AUX
ajis02-1680	331	5	not	not	PART
ajis02-1680	331	6	state	state	VERB
ajis02-1680	331	7	that	that	SCONJ
ajis02-1680	331	8	financial	financial	ADJ
ajis02-1680	331	9	reports	report	NOUN
ajis02-1680	331	10	must	must	AUX
ajis02-1680	331	11	be	be	AUX
ajis02-1680	331	12	australasian	australasian	ADJ
ajis02-1680	331	13	journal	journal	NOUN
ajis02-1680	331	14	of	of	ADP
ajis02-1680	331	15	information	information	NOUN
ajis02-1680	331	16	systems	systems	PROPN
ajis02-1680	331	17	perdana	perdana	PROPN
ajis02-1680	331	18	,	,	PUNCT
ajis02-1680	331	19	robb	robb	NOUN
ajis02-1680	331	20	,	,	PUNCT
ajis02-1680	331	21	rohde	rohde	PROPN
ajis02-1680	331	22	&	&	CCONJ
ajis02-1680	331	23	birt	birt	PROPN
ajis02-1680	331	24	2018	2018	NUM
ajis02-1680	331	25	,	,	PUNCT
ajis02-1680	331	26	vol	vol	NOUN
ajis02-1680	331	27	22	22	NUM
ajis02-1680	331	28	,	,	PUNCT
ajis02-1680	331	29	research	research	NOUN
ajis02-1680	331	30	article	article	NOUN
ajis02-1680	331	31	sbr	sbr	NOUN
ajis02-1680	331	32	adoption	adoption	NOUN
ajis02-1680	331	33	in	in	ADP
ajis02-1680	331	34	australia	australia	PROPN
ajis02-1680	331	35	19	19	NUM
ajis02-1680	331	36	human	human	ADJ
ajis02-1680	331	37	readable	readable	ADJ
ajis02-1680	331	38	,	,	PUNCT
ajis02-1680	331	39	the	the	DET
ajis02-1680	331	40	wording	wording	NOUN
ajis02-1680	331	41	of	of	ADP
ajis02-1680	331	42	the	the	DET
ajis02-1680	331	43	regulations	regulation	NOUN
ajis02-1680	331	44	implies	imply	VERB
ajis02-1680	331	45	that	that	SCONJ
ajis02-1680	331	46	human	human	ADJ
ajis02-1680	331	47	readability	readability	NOUN
ajis02-1680	331	48	is	be	AUX
ajis02-1680	331	49	necessary	necessary	ADJ
ajis02-1680	331	50	–	–	PUNCT
ajis02-1680	331	51	xbrl	xbrl	PROPN
ajis02-1680	331	52	does	do	AUX
ajis02-1680	331	53	not	not	PART
ajis02-1680	331	54	provide	provide	VERB
ajis02-1680	331	55	for	for	ADP
ajis02-1680	331	56	human	human	ADJ
ajis02-1680	331	57	readability	readability	NOUN
ajis02-1680	331	58	.	.	PUNCT
ajis02-1680	332	1	therefore	therefore	ADV
ajis02-1680	332	2	,	,	PUNCT
ajis02-1680	332	3	australian	australian	ADJ
ajis02-1680	332	4	xbrl	xbrl	PROPN
ajis02-1680	332	5	filers	filer	NOUN
ajis02-1680	332	6	who	who	PRON
ajis02-1680	332	7	choose	choose	VERB
ajis02-1680	332	8	to	to	PART
ajis02-1680	332	9	lodge	lodge	VERB
ajis02-1680	332	10	their	their	PRON
ajis02-1680	332	11	financial	financial	ADJ
ajis02-1680	332	12	reports	report	NOUN
ajis02-1680	332	13	via	via	ADP
ajis02-1680	332	14	sbr	sbr	NOUN
ajis02-1680	332	15	,	,	PUNCT
ajis02-1680	332	16	would	would	AUX
ajis02-1680	332	17	still	still	ADV
ajis02-1680	332	18	have	have	VERB
ajis02-1680	332	19	to	to	PART
ajis02-1680	332	20	produce	produce	VERB
ajis02-1680	332	21	and	and	CCONJ
ajis02-1680	332	22	lodge	lodge	VERB
ajis02-1680	332	23	a	a	DET
ajis02-1680	332	24	pdf	pdf	NOUN
ajis02-1680	332	25	version	version	NOUN
ajis02-1680	332	26	of	of	ADP
ajis02-1680	332	27	the	the	DET
ajis02-1680	332	28	reports	report	NOUN
ajis02-1680	332	29	to	to	PART
ajis02-1680	332	30	comply	comply	VERB
ajis02-1680	332	31	with	with	ADP
ajis02-1680	332	32	the	the	DET
ajis02-1680	332	33	company	company	NOUN
ajis02-1680	332	34	regulations	regulation	NOUN
ajis02-1680	332	35	.	.	PUNCT
ajis02-1680	333	1	clearly	clearly	ADV
ajis02-1680	333	2	,	,	PUNCT
ajis02-1680	333	3	almost	almost	ADV
ajis02-1680	333	4	no	no	DET
ajis02-1680	333	5	company	company	NOUN
ajis02-1680	333	6	would	would	AUX
ajis02-1680	333	7	lodge	lodge	VERB
ajis02-1680	333	8	an	an	DET
ajis02-1680	333	9	xbrl	xbrl	NOUN
ajis02-1680	333	10	and	and	CCONJ
ajis02-1680	333	11	a	a	DET
ajis02-1680	333	12	pdf	pdf	NOUN
ajis02-1680	333	13	version	version	NOUN
ajis02-1680	333	14	of	of	ADP
ajis02-1680	333	15	their	their	PRON
ajis02-1680	333	16	financial	financial	ADJ
ajis02-1680	333	17	reports	report	NOUN
ajis02-1680	333	18	when	when	SCONJ
ajis02-1680	333	19	a	a	DET
ajis02-1680	333	20	pdf	pdf	NOUN
ajis02-1680	333	21	only	only	ADV
ajis02-1680	333	22	ensures	ensure	VERB
ajis02-1680	333	23	their	their	PRON
ajis02-1680	333	24	compliance	compliance	NOUN
ajis02-1680	333	25	with	with	ADP
ajis02-1680	333	26	lodgement	lodgement	ADJ
ajis02-1680	333	27	requirements	requirement	NOUN
ajis02-1680	333	28	.	.	PUNCT
ajis02-1680	334	1	in	in	ADP
ajis02-1680	334	2	2015	2015	NUM
ajis02-1680	334	3	asic	asic	NOUN
ajis02-1680	334	4	approved	approve	VERB
ajis02-1680	334	5	the	the	DET
ajis02-1680	334	6	lodgement	lodgement	NOUN
ajis02-1680	334	7	of	of	ADP
ajis02-1680	334	8	ixbrl	ixbrl	PRON
ajis02-1680	334	9	financial	financial	ADJ
ajis02-1680	334	10	reports	report	NOUN
ajis02-1680	334	11	only	only	ADV
ajis02-1680	334	12	as	as	ADP
ajis02-1680	334	13	a	a	DET
ajis02-1680	334	14	permissible	permissible	ADJ
ajis02-1680	334	15	alternative	alternative	NOUN
ajis02-1680	334	16	.	.	PUNCT
ajis02-1680	335	1	remaining	remain	VERB
ajis02-1680	335	2	with	with	ADP
ajis02-1680	335	3	institutional	institutional	ADJ
ajis02-1680	335	4	influence	influence	NOUN
ajis02-1680	335	5	,	,	PUNCT
ajis02-1680	335	6	stakeholders	stakeholder	NOUN
ajis02-1680	335	7	apparently	apparently	ADV
ajis02-1680	335	8	concur	concur	VERB
ajis02-1680	335	9	that	that	SCONJ
ajis02-1680	335	10	regulation	regulation	NOUN
ajis02-1680	335	11	would	would	AUX
ajis02-1680	335	12	play	play	VERB
ajis02-1680	335	13	a	a	DET
ajis02-1680	335	14	significant	significant	ADJ
ajis02-1680	335	15	role	role	NOUN
ajis02-1680	335	16	in	in	ADP
ajis02-1680	335	17	hastening	hasten	VERB
ajis02-1680	335	18	sbr	sbr	NOUN
ajis02-1680	335	19	adoption	adoption	NOUN
ajis02-1680	335	20	.	.	PUNCT
ajis02-1680	336	1	this	this	DET
ajis02-1680	336	2	stakeholder	stakeholder	NOUN
ajis02-1680	336	3	view	view	NOUN
ajis02-1680	336	4	seems	seem	VERB
ajis02-1680	336	5	to	to	PART
ajis02-1680	336	6	imply	imply	VERB
ajis02-1680	336	7	that	that	SCONJ
ajis02-1680	336	8	sbr	sbr	NOUN
ajis02-1680	336	9	adoption	adoption	NOUN
ajis02-1680	336	10	is	be	AUX
ajis02-1680	336	11	likely	likely	ADJ
ajis02-1680	336	12	to	to	PART
ajis02-1680	336	13	languish	languish	VERB
ajis02-1680	336	14	without	without	ADP
ajis02-1680	336	15	compulsion	compulsion	NOUN
ajis02-1680	336	16	.	.	PUNCT
ajis02-1680	337	1	such	such	ADJ
ajis02-1680	337	2	compulsion	compulsion	NOUN
ajis02-1680	337	3	,	,	PUNCT
ajis02-1680	337	4	however	however	ADV
ajis02-1680	337	5	,	,	PUNCT
ajis02-1680	337	6	should	should	AUX
ajis02-1680	337	7	take	take	VERB
ajis02-1680	337	8	into	into	ADP
ajis02-1680	337	9	account	account	NOUN
ajis02-1680	337	10	the	the	DET
ajis02-1680	337	11	supporting	support	VERB
ajis02-1680	337	12	environment	environment	NOUN
ajis02-1680	337	13	and	and	CCONJ
ajis02-1680	337	14	organizational	organizational	ADJ
ajis02-1680	337	15	context	context	NOUN
ajis02-1680	337	16	,	,	PUNCT
ajis02-1680	337	17	for	for	ADP
ajis02-1680	337	18	example	example	NOUN
ajis02-1680	337	19	,	,	PUNCT
ajis02-1680	337	20	the	the	DET
ajis02-1680	337	21	availability	availability	NOUN
ajis02-1680	337	22	of	of	ADP
ajis02-1680	337	23	affordable	affordable	ADJ
ajis02-1680	337	24	,	,	PUNCT
ajis02-1680	337	25	firm	firm	ADJ
ajis02-1680	337	26	-	-	PUNCT
ajis02-1680	337	27	appropriate	appropriate	ADJ
ajis02-1680	337	28	xbrl	xbrl	PROPN
ajis02-1680	337	29	software	software	NOUN
ajis02-1680	337	30	.	.	PUNCT
ajis02-1680	338	1	at	at	ADP
ajis02-1680	338	2	present	present	ADJ
ajis02-1680	338	3	,	,	PUNCT
ajis02-1680	338	4	accounting	accounting	NOUN
ajis02-1680	338	5	software	software	NOUN
ajis02-1680	338	6	in	in	ADP
ajis02-1680	338	7	the	the	DET
ajis02-1680	338	8	australian	australian	ADJ
ajis02-1680	338	9	market	market	NOUN
ajis02-1680	338	10	suitable	suitable	ADJ
ajis02-1680	338	11	for	for	ADP
ajis02-1680	338	12	small	small	ADJ
ajis02-1680	338	13	to	to	PART
ajis02-1680	338	14	medium	medium	ADJ
ajis02-1680	338	15	enterprises	enterprise	NOUN
ajis02-1680	338	16	(	(	PUNCT
ajis02-1680	338	17	sme	sme	NOUN
ajis02-1680	338	18	)	)	PUNCT
ajis02-1680	338	19	does	do	AUX
ajis02-1680	338	20	not	not	PART
ajis02-1680	338	21	appear	appear	VERB
ajis02-1680	338	22	to	to	PART
ajis02-1680	338	23	have	have	VERB
ajis02-1680	338	24	xbrl	xbrl	PROPN
ajis02-1680	338	25	functionality	functionality	PROPN
ajis02-1680	338	26	.	.	PUNCT
ajis02-1680	339	1	for	for	ADP
ajis02-1680	339	2	example	example	NOUN
ajis02-1680	339	3	,	,	PUNCT
ajis02-1680	339	4	govdirect	govdirect	VERB
ajis02-1680	339	5	a	a	DET
ajis02-1680	339	6	company	company	NOUN
ajis02-1680	339	7	providing	provide	VERB
ajis02-1680	339	8	software	software	NOUN
ajis02-1680	339	9	permitting	permit	VERB
ajis02-1680	339	10	smes	sme	NOUN
ajis02-1680	339	11	to	to	PART
ajis02-1680	339	12	manage	manage	VERB
ajis02-1680	339	13	,	,	PUNCT
ajis02-1680	339	14	process	process	NOUN
ajis02-1680	339	15	and	and	CCONJ
ajis02-1680	339	16	submit	submit	VERB
ajis02-1680	339	17	government	government	NOUN
ajis02-1680	339	18	obligations	obligation	NOUN
ajis02-1680	339	19	electronically	electronically	ADV
ajis02-1680	339	20	,	,	PUNCT
ajis02-1680	339	21	was	be	AUX
ajis02-1680	339	22	no	no	ADV
ajis02-1680	339	23	longer	long	ADV
ajis02-1680	339	24	in	in	ADP
ajis02-1680	339	25	operation	operation	NOUN
ajis02-1680	339	26	as	as	ADP
ajis02-1680	339	27	of	of	ADP
ajis02-1680	339	28	18	18	NUM
ajis02-1680	339	29	december	december	PROPN
ajis02-1680	339	30	2015	2015	NUM
ajis02-1680	339	31	.	.	PUNCT
ajis02-1680	340	1	while	while	SCONJ
ajis02-1680	340	2	large	large	ADJ
ajis02-1680	340	3	businesses	business	NOUN
ajis02-1680	340	4	may	may	AUX
ajis02-1680	340	5	have	have	VERB
ajis02-1680	340	6	the	the	DET
ajis02-1680	340	7	wherewithal	wherewithal	NOUN
ajis02-1680	340	8	(	(	PUNCT
ajis02-1680	340	9	if	if	SCONJ
ajis02-1680	340	10	not	not	PART
ajis02-1680	340	11	the	the	DET
ajis02-1680	340	12	will	will	NOUN
ajis02-1680	340	13	)	)	PUNCT
ajis02-1680	340	14	to	to	PART
ajis02-1680	340	15	lodge	lodge	VERB
ajis02-1680	340	16	financial	financial	ADJ
ajis02-1680	340	17	reports	report	NOUN
ajis02-1680	340	18	via	via	ADP
ajis02-1680	340	19	sbr	sbr	NOUN
ajis02-1680	340	20	,	,	PUNCT
ajis02-1680	340	21	compelling	compelling	ADJ
ajis02-1680	340	22	smes	sme	NOUN
ajis02-1680	340	23	to	to	PART
ajis02-1680	340	24	use	use	VERB
ajis02-1680	340	25	sbr	sbr	NOUN
ajis02-1680	340	26	without	without	ADP
ajis02-1680	340	27	appropriate	appropriate	ADJ
ajis02-1680	340	28	software	software	NOUN
ajis02-1680	340	29	is	be	AUX
ajis02-1680	340	30	an	an	DET
ajis02-1680	340	31	untenable	untenable	ADJ
ajis02-1680	340	32	situation	situation	NOUN
ajis02-1680	340	33	.	.	PUNCT
ajis02-1680	341	1	while	while	SCONJ
ajis02-1680	341	2	prior	prior	ADJ
ajis02-1680	341	3	studies	study	NOUN
ajis02-1680	341	4	appear	appear	VERB
ajis02-1680	341	5	to	to	PART
ajis02-1680	341	6	have	have	AUX
ajis02-1680	341	7	dichotomized	dichotomize	VERB
ajis02-1680	341	8	constructivist	constructivist	ADJ
ajis02-1680	341	9	and	and	CCONJ
ajis02-1680	341	10	ecological	ecological	ADJ
ajis02-1680	341	11	rationalities	rationality	NOUN
ajis02-1680	341	12	,	,	PUNCT
ajis02-1680	341	13	our	our	PRON
ajis02-1680	341	14	cluster	cluster	NOUN
ajis02-1680	341	15	analysis	analysis	NOUN
ajis02-1680	341	16	suggests	suggest	VERB
ajis02-1680	341	17	that	that	SCONJ
ajis02-1680	341	18	relationships	relationship	NOUN
ajis02-1680	341	19	apparently	apparently	ADV
ajis02-1680	341	20	exist	exist	VERB
ajis02-1680	341	21	between	between	ADP
ajis02-1680	341	22	constructivist	constructivist	ADJ
ajis02-1680	341	23	and	and	CCONJ
ajis02-1680	341	24	ecological	ecological	ADJ
ajis02-1680	341	25	rationalities	rationality	NOUN
ajis02-1680	341	26	.	.	PUNCT
ajis02-1680	342	1	ecological	ecological	ADJ
ajis02-1680	342	2	rationalities	rationality	NOUN
ajis02-1680	342	3	can	can	AUX
ajis02-1680	342	4	influence	influence	VERB
ajis02-1680	342	5	organizational	organizational	ADJ
ajis02-1680	342	6	constructivist	constructivist	ADJ
ajis02-1680	342	7	rationalities	rationality	NOUN
ajis02-1680	342	8	.	.	PUNCT
ajis02-1680	343	1	for	for	ADP
ajis02-1680	343	2	example	example	NOUN
ajis02-1680	343	3	,	,	PUNCT
ajis02-1680	343	4	government	government	NOUN
ajis02-1680	343	5	engagement	engagement	NOUN
ajis02-1680	343	6	with	with	ADP
ajis02-1680	343	7	businesses	business	NOUN
ajis02-1680	343	8	contemplating	contemplate	VERB
ajis02-1680	343	9	sbr	sbr	NOUN
ajis02-1680	343	10	adoption	adoption	NOUN
ajis02-1680	343	11	can	can	AUX
ajis02-1680	343	12	help	help	VERB
ajis02-1680	343	13	them	they	PRON
ajis02-1680	343	14	to	to	PART
ajis02-1680	343	15	better	well	ADV
ajis02-1680	343	16	understand	understand	VERB
ajis02-1680	343	17	the	the	DET
ajis02-1680	343	18	costs	cost	NOUN
ajis02-1680	343	19	and	and	CCONJ
ajis02-1680	343	20	benefits	benefit	NOUN
ajis02-1680	343	21	of	of	ADP
ajis02-1680	343	22	sbr	sbr	NOUN
ajis02-1680	343	23	and	and	CCONJ
ajis02-1680	343	24	create	create	VERB
ajis02-1680	343	25	a	a	DET
ajis02-1680	343	26	more	more	ADV
ajis02-1680	343	27	supportive	supportive	ADJ
ajis02-1680	343	28	environment	environment	NOUN
ajis02-1680	343	29	.	.	PUNCT
ajis02-1680	344	1	we	we	PRON
ajis02-1680	344	2	also	also	ADV
ajis02-1680	344	3	found	find	VERB
ajis02-1680	344	4	that	that	SCONJ
ajis02-1680	344	5	both	both	DET
ajis02-1680	344	6	institutional	institutional	ADJ
ajis02-1680	344	7	influences	influence	NOUN
ajis02-1680	344	8	like	like	ADP
ajis02-1680	344	9	mandatory	mandatory	ADJ
ajis02-1680	344	10	policy	policy	NOUN
ajis02-1680	344	11	and	and	CCONJ
ajis02-1680	344	12	the	the	DET
ajis02-1680	344	13	provision	provision	NOUN
ajis02-1680	344	14	of	of	ADP
ajis02-1680	344	15	incentives	incentive	NOUN
ajis02-1680	344	16	can	can	AUX
ajis02-1680	344	17	enhance	enhance	VERB
ajis02-1680	344	18	the	the	DET
ajis02-1680	344	19	potential	potential	ADJ
ajis02-1680	344	20	benefits	benefit	NOUN
ajis02-1680	344	21	of	of	ADP
ajis02-1680	344	22	sbr	sbr	NOUN
ajis02-1680	344	23	adoption	adoption	NOUN
ajis02-1680	344	24	.	.	PUNCT
ajis02-1680	345	1	this	this	DET
ajis02-1680	345	2	finding	find	VERB
ajis02-1680	345	3	accords	accord	NOUN
ajis02-1680	345	4	with	with	ADP
ajis02-1680	345	5	organizing	organize	VERB
ajis02-1680	345	6	visions	vision	NOUN
ajis02-1680	345	7	theory	theory	NOUN
ajis02-1680	345	8	(	(	PUNCT
ajis02-1680	345	9	swanson	swanson	PROPN
ajis02-1680	345	10	&	&	CCONJ
ajis02-1680	345	11	ramiller	ramiller	PROPN
ajis02-1680	345	12	,	,	PUNCT
ajis02-1680	345	13	1997	1997	NUM
ajis02-1680	345	14	)	)	PUNCT
ajis02-1680	345	15	,	,	PUNCT
ajis02-1680	345	16	whereby	whereby	ADV
ajis02-1680	345	17	,	,	PUNCT
ajis02-1680	345	18	key	key	ADJ
ajis02-1680	345	19	actors	actor	NOUN
ajis02-1680	345	20	can	can	AUX
ajis02-1680	345	21	help	help	VERB
ajis02-1680	345	22	mobilize	mobilize	VERB
ajis02-1680	345	23	collective	collective	ADJ
ajis02-1680	345	24	understanding	understanding	NOUN
ajis02-1680	345	25	of	of	ADP
ajis02-1680	345	26	particular	particular	ADJ
ajis02-1680	345	27	technologies	technology	NOUN
ajis02-1680	345	28	or	or	CCONJ
ajis02-1680	345	29	innovations	innovation	NOUN
ajis02-1680	345	30	via	via	ADP
ajis02-1680	345	31	information	information	NOUN
ajis02-1680	345	32	diffusion	diffusion	NOUN
ajis02-1680	345	33	.	.	PUNCT
ajis02-1680	346	1	both	both	DET
ajis02-1680	346	2	rationalities	rationality	NOUN
ajis02-1680	346	3	can	can	AUX
ajis02-1680	346	4	not	not	PART
ajis02-1680	346	5	be	be	AUX
ajis02-1680	346	6	separated	separate	VERB
ajis02-1680	346	7	from	from	ADP
ajis02-1680	346	8	the	the	DET
ajis02-1680	346	9	characteristics	characteristic	NOUN
ajis02-1680	346	10	of	of	ADP
ajis02-1680	346	11	technologies	technology	NOUN
ajis02-1680	346	12	.	.	PUNCT
ajis02-1680	347	1	further	far	ADV
ajis02-1680	347	2	,	,	PUNCT
ajis02-1680	347	3	technology	technology	NOUN
ajis02-1680	347	4	context	context	NOUN
ajis02-1680	347	5	and	and	CCONJ
ajis02-1680	347	6	characteristics	characteristic	NOUN
ajis02-1680	347	7	(	(	PUNCT
ajis02-1680	347	8	i.e.	i.e.	X
ajis02-1680	347	9	,	,	PUNCT
ajis02-1680	347	10	relative	relative	ADJ
ajis02-1680	347	11	advantage	advantage	NOUN
ajis02-1680	347	12	,	,	PUNCT
ajis02-1680	347	13	compatibility	compatibility	NOUN
ajis02-1680	347	14	,	,	PUNCT
ajis02-1680	347	15	and	and	CCONJ
ajis02-1680	347	16	complexity	complexity	NOUN
ajis02-1680	347	17	)	)	PUNCT
ajis02-1680	347	18	can	can	AUX
ajis02-1680	347	19	act	act	VERB
ajis02-1680	347	20	as	as	ADP
ajis02-1680	347	21	either	either	CCONJ
ajis02-1680	347	22	inhibiting	inhibit	VERB
ajis02-1680	347	23	or	or	CCONJ
ajis02-1680	347	24	driving	drive	VERB
ajis02-1680	347	25	factors	factor	NOUN
ajis02-1680	347	26	of	of	ADP
ajis02-1680	347	27	is	be	AUX
ajis02-1680	347	28	adoption	adoption	NOUN
ajis02-1680	347	29	(	(	PUNCT
ajis02-1680	347	30	tornatzky	tornatzky	PROPN
ajis02-1680	347	31	&	&	CCONJ
ajis02-1680	347	32	fleischer	fleischer	PROPN
ajis02-1680	347	33	,	,	PUNCT
ajis02-1680	347	34	1990	1990	NUM
ajis02-1680	347	35	)	)	PUNCT
ajis02-1680	347	36	.	.	PUNCT
ajis02-1680	348	1	because	because	SCONJ
ajis02-1680	348	2	sbr	sbr	PROPN
ajis02-1680	348	3	uses	use	VERB
ajis02-1680	348	4	xbrl	xbrl	PROPN
ajis02-1680	348	5	as	as	ADP
ajis02-1680	348	6	the	the	DET
ajis02-1680	348	7	enabling	enable	VERB
ajis02-1680	348	8	technology	technology	NOUN
ajis02-1680	348	9	,	,	PUNCT
ajis02-1680	348	10	sbr	sbr	PROPN
ajis02-1680	348	11	’s	’s	PART
ajis02-1680	348	12	inherits	inherit	VERB
ajis02-1680	348	13	characteristics	characteristic	NOUN
ajis02-1680	348	14	such	such	ADJ
ajis02-1680	348	15	as	as	ADP
ajis02-1680	348	16	being	be	AUX
ajis02-1680	348	17	machine	machine	NOUN
ajis02-1680	348	18	-	-	PUNCT
ajis02-1680	348	19	readable	readable	ADJ
ajis02-1680	348	20	,	,	PUNCT
ajis02-1680	348	21	capable	capable	ADJ
ajis02-1680	348	22	of	of	ADP
ajis02-1680	348	23	solving	solve	VERB
ajis02-1680	348	24	interoperability	interoperability	NOUN
ajis02-1680	348	25	issues	issue	NOUN
ajis02-1680	348	26	between	between	ADP
ajis02-1680	348	27	multiple	multiple	ADJ
ajis02-1680	348	28	systems	system	NOUN
ajis02-1680	348	29	,	,	PUNCT
ajis02-1680	348	30	and	and	CCONJ
ajis02-1680	348	31	capable	capable	ADJ
ajis02-1680	348	32	of	of	ADP
ajis02-1680	348	33	leveraging	leverage	VERB
ajis02-1680	348	34	information	information	NOUN
ajis02-1680	348	35	via	via	ADP
ajis02-1680	348	36	interactive	interactive	ADJ
ajis02-1680	348	37	data	datum	NOUN
ajis02-1680	348	38	visualization	visualization	NOUN
ajis02-1680	348	39	(	(	PUNCT
ajis02-1680	348	40	perdana	perdana	PROPN
ajis02-1680	348	41	,	,	PUNCT
ajis02-1680	348	42	robb	robb	PROPN
ajis02-1680	348	43	&	&	CCONJ
ajis02-1680	348	44	rohde	rohde	PROPN
ajis02-1680	348	45	,	,	PUNCT
ajis02-1680	348	46	2015	2015	NUM
ajis02-1680	348	47	)	)	PUNCT
ajis02-1680	348	48	.	.	PUNCT
ajis02-1680	349	1	technological	technological	ADJ
ajis02-1680	349	2	characteristics	characteristic	NOUN
ajis02-1680	349	3	are	be	AUX
ajis02-1680	349	4	among	among	ADP
ajis02-1680	349	5	the	the	DET
ajis02-1680	349	6	contributing	contribute	VERB
ajis02-1680	349	7	factors	factor	NOUN
ajis02-1680	349	8	that	that	PRON
ajis02-1680	349	9	interact	interact	VERB
ajis02-1680	349	10	with	with	ADP
ajis02-1680	349	11	both	both	CCONJ
ajis02-1680	349	12	constructivist	constructivist	ADJ
ajis02-1680	349	13	and	and	CCONJ
ajis02-1680	349	14	ecological	ecological	ADJ
ajis02-1680	349	15	rationalities	rationality	NOUN
ajis02-1680	349	16	.	.	PUNCT
ajis02-1680	350	1	for	for	ADP
ajis02-1680	350	2	example	example	NOUN
ajis02-1680	350	3	,	,	PUNCT
ajis02-1680	350	4	the	the	DET
ajis02-1680	350	5	capability	capability	NOUN
ajis02-1680	350	6	of	of	ADP
ajis02-1680	350	7	sbr	sbr	NOUN
ajis02-1680	350	8	to	to	PART
ajis02-1680	350	9	deliver	deliver	VERB
ajis02-1680	350	10	financial	financial	ADJ
ajis02-1680	350	11	statements	statement	NOUN
ajis02-1680	350	12	in	in	ADP
ajis02-1680	350	13	interactive	interactive	ADJ
ajis02-1680	350	14	forms	form	NOUN
ajis02-1680	350	15	has	have	VERB
ajis02-1680	350	16	the	the	DET
ajis02-1680	350	17	potential	potential	NOUN
ajis02-1680	350	18	to	to	PART
ajis02-1680	350	19	increase	increase	VERB
ajis02-1680	350	20	performance	performance	NOUN
ajis02-1680	350	21	expectancy	expectancy	NOUN
ajis02-1680	350	22	.	.	PUNCT
ajis02-1680	351	1	additionally	additionally	ADV
ajis02-1680	351	2	,	,	PUNCT
ajis02-1680	351	3	because	because	SCONJ
ajis02-1680	351	4	sbr	sbr	PROPN
ajis02-1680	351	5	can	can	AUX
ajis02-1680	351	6	interact	interact	VERB
ajis02-1680	351	7	with	with	ADP
ajis02-1680	351	8	multiple	multiple	ADJ
ajis02-1680	351	9	systems	system	NOUN
ajis02-1680	351	10	,	,	PUNCT
ajis02-1680	351	11	the	the	DET
ajis02-1680	351	12	supporting	support	VERB
ajis02-1680	351	13	environment	environment	NOUN
ajis02-1680	351	14	such	such	ADJ
ajis02-1680	351	15	as	as	ADP
ajis02-1680	351	16	technical	technical	ADJ
ajis02-1680	351	17	infrastructure	infrastructure	NOUN
ajis02-1680	351	18	,	,	PUNCT
ajis02-1680	351	19	market	market	NOUN
ajis02-1680	351	20	and	and	CCONJ
ajis02-1680	351	21	consumer	consumer	NOUN
ajis02-1680	351	22	demand	demand	NOUN
ajis02-1680	351	23	,	,	PUNCT
ajis02-1680	351	24	and	and	CCONJ
ajis02-1680	351	25	appropriate	appropriate	ADJ
ajis02-1680	351	26	government	government	NOUN
ajis02-1680	351	27	policy	policy	NOUN
ajis02-1680	351	28	are	be	AUX
ajis02-1680	351	29	necessary	necessary	ADJ
ajis02-1680	351	30	to	to	PART
ajis02-1680	351	31	achieve	achieve	VERB
ajis02-1680	351	32	optimal	optimal	ADJ
ajis02-1680	351	33	sbr	sbr	NOUN
ajis02-1680	351	34	adoption	adoption	NOUN
ajis02-1680	351	35	.	.	PUNCT
ajis02-1680	352	1	while	while	SCONJ
ajis02-1680	352	2	in	in	ADP
ajis02-1680	352	3	2012	2012	NUM
ajis02-1680	352	4	australian	australian	ADJ
ajis02-1680	352	5	treasury	treasury	NOUN
ajis02-1680	352	6	released	release	VERB
ajis02-1680	352	7	a	a	DET
ajis02-1680	352	8	sbr	sbr	NOUN
ajis02-1680	352	9	reporting	reporting	NOUN
ajis02-1680	352	10	options	option	NOUN
ajis02-1680	352	11	paper	paper	NOUN
ajis02-1680	352	12	and	and	CCONJ
ajis02-1680	352	13	received	receive	VERB
ajis02-1680	352	14	submissions	submission	NOUN
ajis02-1680	352	15	from	from	ADP
ajis02-1680	352	16	interested	interested	ADJ
ajis02-1680	352	17	parties	party	NOUN
ajis02-1680	352	18	,	,	PUNCT
ajis02-1680	352	19	aside	aside	ADV
ajis02-1680	352	20	from	from	ADP
ajis02-1680	352	21	permitting	permit	VERB
ajis02-1680	352	22	ixbrl	ixbrl	ADJ
ajis02-1680	352	23	report	report	NOUN
ajis02-1680	352	24	lodgement	lodgement	NOUN
ajis02-1680	352	25	in	in	ADP
ajis02-1680	352	26	2015	2015	NUM
ajis02-1680	352	27	,	,	PUNCT
ajis02-1680	352	28	there	there	PRON
ajis02-1680	352	29	has	have	AUX
ajis02-1680	352	30	been	be	AUX
ajis02-1680	352	31	silence	silence	NOUN
ajis02-1680	352	32	ever	ever	ADV
ajis02-1680	352	33	since	since	ADV
ajis02-1680	352	34	.	.	PUNCT
ajis02-1680	353	1	we	we	PRON
ajis02-1680	353	2	can	can	AUX
ajis02-1680	353	3	only	only	ADV
ajis02-1680	353	4	conclude	conclude	VERB
ajis02-1680	353	5	that	that	SCONJ
ajis02-1680	353	6	mandatory	mandatory	ADJ
ajis02-1680	353	7	sbr	sbr	NOUN
ajis02-1680	353	8	reporting	reporting	NOUN
ajis02-1680	353	9	is	be	AUX
ajis02-1680	353	10	no	no	ADV
ajis02-1680	353	11	longer	long	ADV
ajis02-1680	353	12	a	a	DET
ajis02-1680	353	13	high	high	ADJ
ajis02-1680	353	14	priority	priority	NOUN
ajis02-1680	353	15	,	,	PUNCT
ajis02-1680	353	16	and	and	CCONJ
ajis02-1680	353	17	that	that	SCONJ
ajis02-1680	353	18	the	the	DET
ajis02-1680	353	19	status	status	NOUN
ajis02-1680	353	20	quo	quo	NOUN
ajis02-1680	353	21	will	will	AUX
ajis02-1680	353	22	remain	remain	VERB
ajis02-1680	353	23	into	into	ADP
ajis02-1680	353	24	the	the	DET
ajis02-1680	353	25	foreseeable	foreseeable	ADJ
ajis02-1680	353	26	future	future	NOUN
ajis02-1680	353	27	.	.	PUNCT
ajis02-1680	354	1	however	however	ADV
ajis02-1680	354	2	,	,	PUNCT
ajis02-1680	354	3	should	should	AUX
ajis02-1680	354	4	lodging	lodge	VERB
ajis02-1680	354	5	financial	financial	ADJ
ajis02-1680	354	6	reports	report	NOUN
ajis02-1680	354	7	via	via	ADP
ajis02-1680	354	8	sbr	sbr	PROPN
ajis02-1680	354	9	become	become	VERB
ajis02-1680	354	10	mandatory	mandatory	ADJ
ajis02-1680	354	11	,	,	PUNCT
ajis02-1680	354	12	constructivist	constructivist	ADJ
ajis02-1680	354	13	and	and	CCONJ
ajis02-1680	354	14	ecological	ecological	ADJ
ajis02-1680	354	15	australasian	australasian	ADJ
ajis02-1680	354	16	journal	journal	NOUN
ajis02-1680	354	17	of	of	ADP
ajis02-1680	354	18	information	information	NOUN
ajis02-1680	354	19	systems	systems	PROPN
ajis02-1680	354	20	perdana	perdana	PROPN
ajis02-1680	354	21	,	,	PUNCT
ajis02-1680	354	22	robb	robb	NOUN
ajis02-1680	354	23	,	,	PUNCT
ajis02-1680	354	24	rohde	rohde	PROPN
ajis02-1680	354	25	&	&	CCONJ
ajis02-1680	354	26	birt	birt	PROPN
ajis02-1680	354	27	2018	2018	NUM
ajis02-1680	354	28	,	,	PUNCT
ajis02-1680	354	29	vol	vol	NOUN
ajis02-1680	354	30	22	22	NUM
ajis02-1680	354	31	,	,	PUNCT
ajis02-1680	354	32	research	research	NOUN
ajis02-1680	354	33	article	article	NOUN
ajis02-1680	354	34	sbr	sbr	NOUN
ajis02-1680	354	35	adoption	adoption	NOUN
ajis02-1680	354	36	in	in	ADP
ajis02-1680	354	37	australia	australia	PROPN
ajis02-1680	354	38	20	20	NUM
ajis02-1680	354	39	rationalities	rationality	NOUN
ajis02-1680	354	40	or	or	CCONJ
ajis02-1680	354	41	technological	technological	ADJ
ajis02-1680	354	42	characteristics	characteristic	NOUN
ajis02-1680	354	43	no	no	ADV
ajis02-1680	354	44	longer	long	ADV
ajis02-1680	354	45	figure	figure	NOUN
ajis02-1680	354	46	in	in	ADP
ajis02-1680	354	47	lodgement	lodgement	ADJ
ajis02-1680	354	48	choice	choice	NOUN
ajis02-1680	354	49	decision	decision	NOUN
ajis02-1680	354	50	making	making	NOUN
ajis02-1680	354	51	.	.	PUNCT
ajis02-1680	355	1	imprudent	imprudent	ADJ
ajis02-1680	355	2	mandatory	mandatory	ADJ
ajis02-1680	355	3	policy	policy	NOUN
ajis02-1680	355	4	,	,	PUNCT
ajis02-1680	355	5	however	however	ADV
ajis02-1680	355	6	,	,	PUNCT
ajis02-1680	355	7	may	may	AUX
ajis02-1680	355	8	impact	impact	VERB
ajis02-1680	355	9	negatively	negatively	ADV
ajis02-1680	355	10	on	on	ADP
ajis02-1680	355	11	perceptions	perception	NOUN
ajis02-1680	355	12	of	of	ADP
ajis02-1680	355	13	sbr	sbr	NOUN
ajis02-1680	355	14	and	and	CCONJ
ajis02-1680	355	15	could	could	AUX
ajis02-1680	355	16	inhibit	inhibit	VERB
ajis02-1680	355	17	the	the	DET
ajis02-1680	355	18	effective	effective	ADJ
ajis02-1680	355	19	use	use	NOUN
ajis02-1680	355	20	of	of	ADP
ajis02-1680	355	21	sbr	sbr	NOUN
ajis02-1680	355	22	in	in	ADP
ajis02-1680	355	23	pursuing	pursue	VERB
ajis02-1680	355	24	greater	great	ADJ
ajis02-1680	355	25	productivity	productivity	NOUN
ajis02-1680	355	26	.	.	PUNCT
ajis02-1680	356	1	further	far	ADV
ajis02-1680	356	2	,	,	PUNCT
ajis02-1680	356	3	an	an	DET
ajis02-1680	356	4	xbrl	xbrl	NOUN
ajis02-1680	356	5	taxonomy	taxonomy	NOUN
ajis02-1680	356	6	that	that	PRON
ajis02-1680	356	7	accommodates	accommodate	VERB
ajis02-1680	356	8	companies	company	NOUN
ajis02-1680	356	9	’	'	PUNCT
ajis02-1680	356	10	needs	need	NOUN
ajis02-1680	356	11	,	,	PUNCT
ajis02-1680	356	12	yet	yet	ADV
ajis02-1680	356	13	remains	remain	VERB
ajis02-1680	356	14	parsimonious	parsimonious	ADJ
ajis02-1680	356	15	,	,	PUNCT
ajis02-1680	356	16	can	can	AUX
ajis02-1680	356	17	increase	increase	VERB
ajis02-1680	356	18	the	the	DET
ajis02-1680	356	19	comparability	comparability	NOUN
ajis02-1680	356	20	of	of	ADP
ajis02-1680	356	21	financial	financial	ADJ
ajis02-1680	356	22	statements	statement	NOUN
ajis02-1680	356	23	.	.	PUNCT
ajis02-1680	357	1	should	should	AUX
ajis02-1680	357	2	the	the	DET
ajis02-1680	357	3	taxonomy	taxonomy	NOUN
ajis02-1680	357	4	be	be	AUX
ajis02-1680	357	5	insufficient	insufficient	ADJ
ajis02-1680	357	6	,	,	PUNCT
ajis02-1680	357	7	the	the	DET
ajis02-1680	357	8	costs	cost	NOUN
ajis02-1680	357	9	associated	associate	VERB
ajis02-1680	357	10	with	with	ADP
ajis02-1680	357	11	implementing	implement	VERB
ajis02-1680	357	12	taxonomy	taxonomy	NOUN
ajis02-1680	357	13	extensions	extension	NOUN
ajis02-1680	357	14	are	be	AUX
ajis02-1680	357	15	likely	likely	ADJ
ajis02-1680	357	16	to	to	PART
ajis02-1680	357	17	increase	increase	VERB
ajis02-1680	357	18	,	,	PUNCT
ajis02-1680	357	19	conversely	conversely	ADV
ajis02-1680	357	20	,	,	PUNCT
ajis02-1680	357	21	however	however	ADV
ajis02-1680	357	22	,	,	PUNCT
ajis02-1680	357	23	the	the	DET
ajis02-1680	357	24	comparability	comparability	NOUN
ajis02-1680	357	25	of	of	ADP
ajis02-1680	357	26	financial	financial	ADJ
ajis02-1680	357	27	reports	report	NOUN
ajis02-1680	357	28	will	will	AUX
ajis02-1680	357	29	likely	likely	ADV
ajis02-1680	357	30	decrease	decrease	VERB
ajis02-1680	357	31	.	.	PUNCT
ajis02-1680	358	1	all	all	PRON
ajis02-1680	358	2	of	of	ADP
ajis02-1680	358	3	the	the	DET
ajis02-1680	358	4	aforementioned	aforementioned	ADJ
ajis02-1680	358	5	findings	finding	NOUN
ajis02-1680	358	6	,	,	PUNCT
ajis02-1680	358	7	that	that	ADV
ajis02-1680	358	8	is	is	ADV
ajis02-1680	358	9	,	,	PUNCT
ajis02-1680	358	10	costs	cost	NOUN
ajis02-1680	358	11	and	and	CCONJ
ajis02-1680	358	12	benefits	benefit	NOUN
ajis02-1680	358	13	,	,	PUNCT
ajis02-1680	358	14	the	the	DET
ajis02-1680	358	15	wherewithal	wherewithal	NOUN
ajis02-1680	358	16	related	relate	VERB
ajis02-1680	358	17	to	to	ADP
ajis02-1680	358	18	finance	finance	NOUN
ajis02-1680	358	19	,	,	PUNCT
ajis02-1680	358	20	technology	technology	NOUN
ajis02-1680	358	21	,	,	PUNCT
ajis02-1680	358	22	and	and	CCONJ
ajis02-1680	358	23	human	human	ADJ
ajis02-1680	358	24	resources	resource	NOUN
ajis02-1680	358	25	,	,	PUNCT
ajis02-1680	358	26	corporations	corporation	NOUN
ajis02-1680	358	27	regulations	regulation	NOUN
ajis02-1680	358	28	,	,	PUNCT
ajis02-1680	358	29	and	and	CCONJ
ajis02-1680	358	30	regulators	regulator	NOUN
ajis02-1680	358	31	have	have	VERB
ajis02-1680	358	32	the	the	DET
ajis02-1680	358	33	potential	potential	NOUN
ajis02-1680	358	34	to	to	PART
ajis02-1680	358	35	influence	influence	VERB
ajis02-1680	358	36	the	the	DET
ajis02-1680	358	37	adoption	adoption	NOUN
ajis02-1680	358	38	of	of	ADP
ajis02-1680	358	39	sbr	sbr	PROPN
ajis02-1680	358	40	in	in	ADP
ajis02-1680	358	41	australia	australia	PROPN
ajis02-1680	358	42	.	.	PUNCT
ajis02-1680	359	1	one	one	NUM
ajis02-1680	359	2	influence	influence	NOUN
ajis02-1680	359	3	that	that	PRON
ajis02-1680	359	4	should	should	AUX
ajis02-1680	359	5	not	not	PART
ajis02-1680	359	6	be	be	AUX
ajis02-1680	359	7	underestimated	underestimate	VERB
ajis02-1680	359	8	is	be	AUX
ajis02-1680	359	9	the	the	DET
ajis02-1680	359	10	uniqueness	uniqueness	NOUN
ajis02-1680	359	11	of	of	ADP
ajis02-1680	359	12	the	the	DET
ajis02-1680	359	13	australian	australian	ADJ
ajis02-1680	359	14	economy	economy	NOUN
ajis02-1680	359	15	.	.	PUNCT
ajis02-1680	360	1	australia	australia	PROPN
ajis02-1680	360	2	has	have	VERB
ajis02-1680	360	3	an	an	DET
ajis02-1680	360	4	advanced	advanced	ADJ
ajis02-1680	360	5	,	,	PUNCT
ajis02-1680	360	6	diverse	diverse	ADJ
ajis02-1680	360	7	,	,	PUNCT
ajis02-1680	360	8	first	first	ADJ
ajis02-1680	360	9	-	-	PUNCT
ajis02-1680	360	10	world	world	NOUN
ajis02-1680	360	11	economy	economy	NOUN
ajis02-1680	360	12	,	,	PUNCT
ajis02-1680	360	13	however	however	ADV
ajis02-1680	360	14	,	,	PUNCT
ajis02-1680	360	15	97	97	NUM
ajis02-1680	360	16	%	%	NOUN
ajis02-1680	360	17	of	of	ADP
ajis02-1680	360	18	all	all	DET
ajis02-1680	360	19	businesses	business	NOUN
ajis02-1680	360	20	are	be	AUX
ajis02-1680	360	21	small	small	ADJ
ajis02-1680	360	22	businesses	business	NOUN
ajis02-1680	360	23	.	.	PUNCT
ajis02-1680	361	1	further	far	ADV
ajis02-1680	361	2	,	,	PUNCT
ajis02-1680	361	3	62	62	NUM
ajis02-1680	361	4	%	%	NOUN
ajis02-1680	361	5	of	of	ADP
ajis02-1680	361	6	small	small	ADJ
ajis02-1680	361	7	businesses	business	NOUN
ajis02-1680	361	8	are	be	AUX
ajis02-1680	361	9	non	non	ADJ
ajis02-1680	361	10	-	-	ADJ
ajis02-1680	361	11	employing	employ	VERB
ajis02-1680	361	12	businesses	business	NOUN
ajis02-1680	361	13	and	and	CCONJ
ajis02-1680	361	14	75	75	NUM
ajis02-1680	361	15	%	%	NOUN
ajis02-1680	361	16	of	of	ADP
ajis02-1680	361	17	employing	employ	VERB
ajis02-1680	361	18	small	small	ADJ
ajis02-1680	361	19	businesses	business	NOUN
ajis02-1680	361	20	employ	employ	VERB
ajis02-1680	361	21	1	1	NUM
ajis02-1680	361	22	to	to	PART
ajis02-1680	361	23	4	4	NUM
ajis02-1680	361	24	employees	employee	NOUN
ajis02-1680	361	25	(	(	PUNCT
ajis02-1680	361	26	treasury	treasury	NOUN
ajis02-1680	361	27	,	,	PUNCT
ajis02-1680	361	28	2016	2016	NUM
ajis02-1680	361	29	)	)	PUNCT
ajis02-1680	361	30	.	.	PUNCT
ajis02-1680	362	1	having	have	VERB
ajis02-1680	362	2	such	such	DET
ajis02-1680	362	3	a	a	DET
ajis02-1680	362	4	concentration	concentration	NOUN
ajis02-1680	362	5	of	of	ADP
ajis02-1680	362	6	small	small	ADJ
ajis02-1680	362	7	(	(	PUNCT
ajis02-1680	362	8	and	and	CCONJ
ajis02-1680	362	9	micro	micro	NOUN
ajis02-1680	362	10	)	)	PUNCT
ajis02-1680	362	11	businesses	business	NOUN
ajis02-1680	362	12	has	have	VERB
ajis02-1680	362	13	,	,	PUNCT
ajis02-1680	362	14	at	at	ADP
ajis02-1680	362	15	least	least	ADJ
ajis02-1680	362	16	,	,	PUNCT
ajis02-1680	362	17	three	three	NUM
ajis02-1680	362	18	effects	effect	NOUN
ajis02-1680	362	19	on	on	ADP
ajis02-1680	362	20	sbr	sbr	NOUN
ajis02-1680	362	21	adoption	adoption	NOUN
ajis02-1680	362	22	in	in	ADP
ajis02-1680	362	23	australia	australia	PROPN
ajis02-1680	362	24	.	.	PUNCT
ajis02-1680	363	1	first	first	ADV
ajis02-1680	363	2	,	,	PUNCT
ajis02-1680	363	3	the	the	DET
ajis02-1680	363	4	accounting	accounting	NOUN
ajis02-1680	363	5	software	software	NOUN
ajis02-1680	363	6	used	use	VERB
ajis02-1680	363	7	by	by	ADP
ajis02-1680	363	8	the	the	DET
ajis02-1680	363	9	majority	majority	NOUN
ajis02-1680	363	10	of	of	ADP
ajis02-1680	363	11	small	small	ADJ
ajis02-1680	363	12	businesses	business	NOUN
ajis02-1680	363	13	in	in	ADP
ajis02-1680	363	14	australia	australia	PROPN
ajis02-1680	363	15	(	(	PUNCT
ajis02-1680	363	16	e.g.	e.g.	ADV
ajis02-1680	363	17	,	,	PUNCT
ajis02-1680	363	18	myob	myob	PROPN
ajis02-1680	363	19	and	and	CCONJ
ajis02-1680	363	20	reckon	reckon	VERB
ajis02-1680	363	21	)	)	PUNCT
ajis02-1680	363	22	almost	almost	ADV
ajis02-1680	363	23	certainly	certainly	ADV
ajis02-1680	363	24	has	have	VERB
ajis02-1680	363	25	no	no	DET
ajis02-1680	363	26	sbr	sbr	NOUN
ajis02-1680	363	27	capability	capability	NOUN
ajis02-1680	363	28	,	,	PUNCT
ajis02-1680	363	29	consequently	consequently	ADV
ajis02-1680	363	30	,	,	PUNCT
ajis02-1680	363	31	these	these	DET
ajis02-1680	363	32	small	small	ADJ
ajis02-1680	363	33	businesses	business	NOUN
ajis02-1680	363	34	have	have	VERB
ajis02-1680	363	35	no	no	DET
ajis02-1680	363	36	means	mean	NOUN
ajis02-1680	363	37	by	by	ADP
ajis02-1680	363	38	which	which	PRON
ajis02-1680	363	39	to	to	PART
ajis02-1680	363	40	access	access	VERB
ajis02-1680	363	41	and	and	CCONJ
ajis02-1680	363	42	use	use	VERB
ajis02-1680	363	43	sbr	sbr	NOUN
ajis02-1680	363	44	-	-	PUNCT
ajis02-1680	363	45	based	base	VERB
ajis02-1680	363	46	financial	financial	ADJ
ajis02-1680	363	47	reporting	reporting	NOUN
ajis02-1680	363	48	.	.	PUNCT
ajis02-1680	364	1	arguably	arguably	ADV
ajis02-1680	364	2	,	,	PUNCT
ajis02-1680	364	3	and	and	CCONJ
ajis02-1680	364	4	somewhat	somewhat	ADV
ajis02-1680	364	5	contrary	contrary	ADJ
ajis02-1680	364	6	to	to	ADP
ajis02-1680	364	7	sbr	sbr	PROPN
ajis02-1680	364	8	’s	’s	PART
ajis02-1680	364	9	raison	raison	NOUN
ajis02-1680	364	10	d’etre	d’etre	PROPN
ajis02-1680	364	11	,	,	PUNCT
ajis02-1680	364	12	small	small	ADJ
ajis02-1680	364	13	businesses	business	NOUN
ajis02-1680	364	14	stand	stand	VERB
ajis02-1680	364	15	to	to	PART
ajis02-1680	364	16	benefit	benefit	VERB
ajis02-1680	364	17	most	most	ADV
ajis02-1680	364	18	from	from	ADP
ajis02-1680	364	19	the	the	DET
ajis02-1680	364	20	reporting	reporting	NOUN
ajis02-1680	364	21	efficiencies	efficiency	NOUN
ajis02-1680	364	22	offered	offer	VERB
ajis02-1680	364	23	by	by	ADP
ajis02-1680	364	24	the	the	DET
ajis02-1680	364	25	‘	'	PUNCT
ajis02-1680	364	26	recorded	record	VERB
ajis02-1680	364	27	once	once	ADV
ajis02-1680	364	28	,	,	PUNCT
ajis02-1680	364	29	reported	report	VERB
ajis02-1680	364	30	to	to	ADP
ajis02-1680	364	31	many	many	ADJ
ajis02-1680	364	32	’	'	PUNCT
ajis02-1680	364	33	benefits	benefit	NOUN
ajis02-1680	364	34	promoted	promote	VERB
ajis02-1680	364	35	by	by	ADP
ajis02-1680	364	36	treasury	treasury	PROPN
ajis02-1680	364	37	.	.	PUNCT
ajis02-1680	365	1	second	second	ADJ
ajis02-1680	365	2	,	,	PUNCT
ajis02-1680	365	3	given	give	VERB
ajis02-1680	365	4	the	the	DET
ajis02-1680	365	5	size	size	NOUN
ajis02-1680	365	6	of	of	ADP
ajis02-1680	365	7	many	many	ADJ
ajis02-1680	365	8	small	small	ADJ
ajis02-1680	365	9	businesses	business	NOUN
ajis02-1680	365	10	there	there	PRON
ajis02-1680	365	11	will	will	AUX
ajis02-1680	365	12	be	be	AUX
ajis02-1680	365	13	little	little	ADJ
ajis02-1680	365	14	,	,	PUNCT
ajis02-1680	365	15	if	if	SCONJ
ajis02-1680	365	16	any	any	PRON
ajis02-1680	365	17	,	,	PUNCT
ajis02-1680	365	18	demand	demand	NOUN
ajis02-1680	365	19	from	from	ADP
ajis02-1680	365	20	investors	investor	NOUN
ajis02-1680	365	21	or	or	CCONJ
ajis02-1680	365	22	other	other	ADJ
ajis02-1680	365	23	small	small	ADJ
ajis02-1680	365	24	businesses	business	NOUN
ajis02-1680	365	25	to	to	PART
ajis02-1680	365	26	compare	compare	VERB
ajis02-1680	365	27	the	the	DET
ajis02-1680	365	28	performance	performance	NOUN
ajis02-1680	365	29	of	of	ADP
ajis02-1680	365	30	such	such	ADJ
ajis02-1680	365	31	small	small	ADJ
ajis02-1680	365	32	businesses	business	NOUN
ajis02-1680	365	33	for	for	ADP
ajis02-1680	365	34	,	,	PUNCT
ajis02-1680	365	35	say	say	INTJ
ajis02-1680	365	36	,	,	PUNCT
ajis02-1680	365	37	investment	investment	NOUN
ajis02-1680	365	38	or	or	CCONJ
ajis02-1680	365	39	financing	financing	NOUN
ajis02-1680	365	40	purposes	purpose	NOUN
ajis02-1680	365	41	.	.	PUNCT
ajis02-1680	366	1	third	third	ADJ
ajis02-1680	366	2	,	,	PUNCT
ajis02-1680	366	3	and	and	CCONJ
ajis02-1680	366	4	related	relate	VERB
ajis02-1680	366	5	to	to	ADP
ajis02-1680	366	6	small	small	ADJ
ajis02-1680	366	7	businesses	business	NOUN
ajis02-1680	366	8	’	'	PUNCT
ajis02-1680	366	9	lower	low	ADJ
ajis02-1680	366	10	survival	survival	NOUN
ajis02-1680	366	11	rates	rate	NOUN
ajis02-1680	366	12	and	and	CCONJ
ajis02-1680	366	13	volatile	volatile	ADJ
ajis02-1680	366	14	revenues	revenue	NOUN
ajis02-1680	366	15	,	,	PUNCT
ajis02-1680	366	16	small	small	ADJ
ajis02-1680	366	17	businesses	business	NOUN
ajis02-1680	366	18	eschew	eschew	VERB
ajis02-1680	366	19	using	use	VERB
ajis02-1680	366	20	banks	bank	NOUN
ajis02-1680	366	21	for	for	ADP
ajis02-1680	366	22	debt	debt	NOUN
ajis02-1680	366	23	finance	finance	NOUN
ajis02-1680	366	24	,	,	PUNCT
ajis02-1680	366	25	instead	instead	ADV
ajis02-1680	366	26	drawing	draw	VERB
ajis02-1680	366	27	on	on	ADP
ajis02-1680	366	28	owners	owner	NOUN
ajis02-1680	366	29	’	'	PUNCT
ajis02-1680	366	30	household	household	NOUN
ajis02-1680	366	31	assets	asset	NOUN
ajis02-1680	366	32	for	for	ADP
ajis02-1680	366	33	financing	financing	NOUN
ajis02-1680	366	34	(	(	PUNCT
ajis02-1680	366	35	connolly	connolly	PROPN
ajis02-1680	366	36	,	,	PUNCT
ajis02-1680	366	37	norman	norman	PROPN
ajis02-1680	366	38	&	&	CCONJ
ajis02-1680	366	39	west	west	PROPN
ajis02-1680	366	40	,	,	PUNCT
ajis02-1680	366	41	2012	2012	NUM
ajis02-1680	366	42	)	)	PUNCT
ajis02-1680	366	43	.	.	PUNCT
ajis02-1680	367	1	in	in	ADP
ajis02-1680	367	2	short	short	ADJ
ajis02-1680	367	3	,	,	PUNCT
ajis02-1680	367	4	given	give	VERB
ajis02-1680	367	5	the	the	DET
ajis02-1680	367	6	characteristics	characteristic	NOUN
ajis02-1680	367	7	of	of	ADP
ajis02-1680	367	8	the	the	DET
ajis02-1680	367	9	australian	australian	ADJ
ajis02-1680	367	10	economy	economy	NOUN
ajis02-1680	367	11	,	,	PUNCT
ajis02-1680	367	12	that	that	ADV
ajis02-1680	367	13	is	is	ADV
ajis02-1680	367	14	,	,	PUNCT
ajis02-1680	367	15	the	the	DET
ajis02-1680	367	16	high	high	ADJ
ajis02-1680	367	17	proportion	proportion	NOUN
ajis02-1680	367	18	of	of	ADP
ajis02-1680	367	19	small	small	ADJ
ajis02-1680	367	20	businesses	business	NOUN
ajis02-1680	367	21	,	,	PUNCT
ajis02-1680	367	22	the	the	DET
ajis02-1680	367	23	decision	decision	NOUN
ajis02-1680	367	24	not	not	PART
ajis02-1680	367	25	to	to	PART
ajis02-1680	367	26	adopt	adopt	VERB
ajis02-1680	367	27	sbr	sbr	NOUN
ajis02-1680	367	28	is	be	AUX
ajis02-1680	367	29	an	an	DET
ajis02-1680	367	30	example	example	NOUN
ajis02-1680	367	31	of	of	ADP
ajis02-1680	367	32	an	an	DET
ajis02-1680	367	33	entire	entire	ADJ
ajis02-1680	367	34	section	section	NOUN
ajis02-1680	367	35	of	of	ADP
ajis02-1680	367	36	the	the	DET
ajis02-1680	367	37	economy	economy	NOUN
ajis02-1680	367	38	pursuing	pursue	VERB
ajis02-1680	367	39	ecological	ecological	ADJ
ajis02-1680	367	40	rationality	rationality	NOUN
ajis02-1680	367	41	relative	relative	ADJ
ajis02-1680	367	42	to	to	ADP
ajis02-1680	367	43	sbr	sbr	NOUN
ajis02-1680	367	44	adoption	adoption	NOUN
ajis02-1680	367	45	.	.	PUNCT
ajis02-1680	368	1	taken	take	VERB
ajis02-1680	368	2	together	together	ADV
ajis02-1680	368	3	,	,	PUNCT
ajis02-1680	368	4	our	our	PRON
ajis02-1680	368	5	analysis	analysis	NOUN
ajis02-1680	368	6	confirmed	confirm	VERB
ajis02-1680	368	7	that	that	SCONJ
ajis02-1680	368	8	sbr	sbr	PROPN
ajis02-1680	368	9	uptake	uptake	NOUN
ajis02-1680	368	10	in	in	ADP
ajis02-1680	368	11	australia	australia	PROPN
ajis02-1680	368	12	is	be	AUX
ajis02-1680	368	13	rather	rather	ADV
ajis02-1680	368	14	limited	limited	ADJ
ajis02-1680	368	15	.	.	PUNCT
ajis02-1680	369	1	while	while	SCONJ
ajis02-1680	369	2	some	some	DET
ajis02-1680	369	3	stakeholders	stakeholder	NOUN
ajis02-1680	369	4	’	'	PUNCT
ajis02-1680	369	5	predicted	predict	VERB
ajis02-1680	369	6	that	that	SCONJ
ajis02-1680	369	7	the	the	DET
ajis02-1680	369	8	uptake	uptake	ADJ
ajis02-1680	369	9	rate	rate	NOUN
ajis02-1680	369	10	was	be	AUX
ajis02-1680	369	11	12	12	NUM
ajis02-1680	369	12	percent	percent	NOUN
ajis02-1680	369	13	per	per	ADP
ajis02-1680	369	14	year	year	NOUN
ajis02-1680	369	15	,	,	PUNCT
ajis02-1680	369	16	in	in	ADP
ajis02-1680	369	17	reality	reality	NOUN
ajis02-1680	369	18	,	,	PUNCT
ajis02-1680	369	19	businesses	business	NOUN
ajis02-1680	369	20	using	use	VERB
ajis02-1680	369	21	sbr	sbr	NOUN
ajis02-1680	369	22	for	for	ADP
ajis02-1680	369	23	financial	financial	ADJ
ajis02-1680	369	24	reporting	reporting	NOUN
ajis02-1680	369	25	account	account	NOUN
ajis02-1680	369	26	for	for	ADP
ajis02-1680	369	27	only	only	ADV
ajis02-1680	369	28	a	a	DET
ajis02-1680	369	29	tiny	tiny	ADJ
ajis02-1680	369	30	fraction	fraction	NOUN
ajis02-1680	369	31	of	of	ADP
ajis02-1680	369	32	that	that	DET
ajis02-1680	369	33	figure	figure	NOUN
ajis02-1680	369	34	.	.	PUNCT
ajis02-1680	370	1	as	as	SCONJ
ajis02-1680	370	2	the	the	DET
ajis02-1680	370	3	australian	australian	ADJ
ajis02-1680	370	4	business	business	NOUN
ajis02-1680	370	5	register	register	PROPN
ajis02-1680	370	6	’s	’s	PART
ajis02-1680	370	7	(	(	PUNCT
ajis02-1680	370	8	abr	abr	PROPN
ajis02-1680	370	9	)	)	PUNCT
ajis02-1680	370	10	report	report	NOUN
ajis02-1680	370	11	of	of	ADP
ajis02-1680	370	12	the	the	DET
ajis02-1680	370	13	registrar	registrar	NOUN
ajis02-1680	370	14	notes	note	VERB
ajis02-1680	370	15	for	for	ADP
ajis02-1680	370	16	the	the	DET
ajis02-1680	370	17	period	period	NOUN
ajis02-1680	370	18	2010	2010	NUM
ajis02-1680	370	19	-	-	SYM
ajis02-1680	370	20	2013	2013	NUM
ajis02-1680	370	21	“	"	PUNCT
ajis02-1680	370	22	activity	activity	NOUN
ajis02-1680	370	23	statements	statement	NOUN
ajis02-1680	370	24	,	,	PUNCT
ajis02-1680	370	25	pay	pay	VERB
ajis02-1680	370	26	as	as	SCONJ
ajis02-1680	370	27	you	you	PRON
ajis02-1680	370	28	go	go	VERB
ajis02-1680	370	29	reports	report	NOUN
ajis02-1680	370	30	and	and	CCONJ
ajis02-1680	370	31	tax	tax	NOUN
ajis02-1680	370	32	file	file	NOUN
ajis02-1680	370	33	number	number	NOUN
ajis02-1680	370	34	declarations	declaration	NOUN
ajis02-1680	370	35	lodged	lodge	VERB
ajis02-1680	370	36	to	to	ADP
ajis02-1680	370	37	the	the	DET
ajis02-1680	370	38	ato	ato	PROPN
ajis02-1680	370	39	accounted	account	VERB
ajis02-1680	370	40	for	for	ADP
ajis02-1680	370	41	the	the	DET
ajis02-1680	370	42	vast	vast	ADJ
ajis02-1680	370	43	majority	majority	NOUN
ajis02-1680	370	44	of	of	ADP
ajis02-1680	370	45	sbr	sbr	NOUN
ajis02-1680	370	46	lodgements	lodgement	NOUN
ajis02-1680	370	47	.	.	PUNCT
ajis02-1680	370	48	”	"	PUNCT
ajis02-1680	371	1	for	for	ADP
ajis02-1680	371	2	the	the	DET
ajis02-1680	371	3	2014	2014	NUM
ajis02-1680	371	4	-	-	SYM
ajis02-1680	371	5	20153	20153	NUM
ajis02-1680	371	6	period	period	NOUN
ajis02-1680	371	7	the	the	DET
ajis02-1680	371	8	report	report	NOUN
ajis02-1680	371	9	of	of	ADP
ajis02-1680	371	10	the	the	DET
ajis02-1680	371	11	registrar	registrar	NOUN
ajis02-1680	371	12	notes	note	VERB
ajis02-1680	371	13	,	,	PUNCT
ajis02-1680	371	14	“	"	PUNCT
ajis02-1680	371	15	along	along	ADP
ajis02-1680	371	16	with	with	ADP
ajis02-1680	371	17	its	its	PRON
ajis02-1680	371	18	use	use	NOUN
ajis02-1680	371	19	for	for	ADP
ajis02-1680	371	20	business	business	NOUN
ajis02-1680	371	21	-	-	PUNCT
ajis02-1680	371	22	to	to	ADP
ajis02-1680	371	23	-	-	PUNCT
ajis02-1680	371	24	government	government	NOUN
ajis02-1680	371	25	transactions	transaction	NOUN
ajis02-1680	371	26	,	,	PUNCT
ajis02-1680	371	27	sbr	sbr	NOUN
ajis02-1680	371	28	also	also	ADV
ajis02-1680	371	29	underpins	underpin	VERB
ajis02-1680	371	30	business	business	NOUN
ajis02-1680	371	31	-	-	PUNCT
ajis02-1680	371	32	to	to	ADP
ajis02-1680	371	33	-	-	PUNCT
ajis02-1680	371	34	business	business	NOUN
ajis02-1680	371	35	transactions	transaction	NOUN
ajis02-1680	371	36	between	between	ADP
ajis02-1680	371	37	employers	employer	NOUN
ajis02-1680	371	38	and	and	CCONJ
ajis02-1680	371	39	super	super	ADJ
ajis02-1680	371	40	funds	fund	NOUN
ajis02-1680	371	41	under	under	ADP
ajis02-1680	371	42	the	the	DET
ajis02-1680	371	43	superstream	superstream	NOUN
ajis02-1680	371	44	initiative	initiative	NOUN
ajis02-1680	371	45	.	.	PUNCT
ajis02-1680	371	46	”	"	PUNCT
ajis02-1680	372	1	in	in	ADP
ajis02-1680	372	2	both	both	DET
ajis02-1680	372	3	post	post	ADJ
ajis02-1680	372	4	-	-	ADJ
ajis02-1680	372	5	sbr	sbr	ADJ
ajis02-1680	372	6	reports	report	NOUN
ajis02-1680	372	7	there	there	PRON
ajis02-1680	372	8	is	be	VERB
ajis02-1680	372	9	no	no	DET
ajis02-1680	372	10	mention	mention	NOUN
ajis02-1680	372	11	of	of	ADP
ajis02-1680	372	12	numbers	number	NOUN
ajis02-1680	372	13	or	or	CCONJ
ajis02-1680	372	14	trends	trend	NOUN
ajis02-1680	372	15	relative	relative	ADJ
ajis02-1680	372	16	to	to	ADP
ajis02-1680	372	17	companies	company	NOUN
ajis02-1680	372	18	submitting	submit	VERB
ajis02-1680	372	19	financial	financial	ADJ
ajis02-1680	372	20	reports	report	NOUN
ajis02-1680	372	21	via	via	ADP
ajis02-1680	372	22	sbr	sbr	NOUN
ajis02-1680	372	23	,	,	PUNCT
ajis02-1680	372	24	rather	rather	ADV
ajis02-1680	372	25	the	the	DET
ajis02-1680	372	26	reports	report	NOUN
ajis02-1680	372	27	focus	focus	VERB
ajis02-1680	372	28	on	on	ADP
ajis02-1680	372	29	mandatory	mandatory	ADJ
ajis02-1680	372	30	superstream	superstream	NOUN
ajis02-1680	372	31	reporting	reporting	NOUN
ajis02-1680	372	32	and	and	CCONJ
ajis02-1680	372	33	lodgement	lodgement	NOUN
ajis02-1680	372	34	of	of	ADP
ajis02-1680	372	35	government	government	NOUN
ajis02-1680	372	36	forms	form	NOUN
ajis02-1680	372	37	,	,	PUNCT
ajis02-1680	372	38	for	for	ADP
ajis02-1680	372	39	example	example	NOUN
ajis02-1680	372	40	business	business	NOUN
ajis02-1680	372	41	activity	activity	NOUN
ajis02-1680	372	42	statements	statement	NOUN
ajis02-1680	372	43	and	and	CCONJ
ajis02-1680	372	44	tax	tax	NOUN
ajis02-1680	372	45	file	file	NOUN
ajis02-1680	372	46	number	number	NOUN
ajis02-1680	372	47	declarations	declaration	NOUN
ajis02-1680	372	48	.	.	PUNCT
ajis02-1680	373	1	given	give	VERB
ajis02-1680	373	2	the	the	DET
ajis02-1680	373	3	stated	state	VERB
ajis02-1680	373	4	benefits	benefit	NOUN
ajis02-1680	373	5	of	of	ADP
ajis02-1680	373	6	lodging	lodge	VERB
ajis02-1680	373	7	sbr	sbr	NOUN
ajis02-1680	373	8	based	base	VERB
ajis02-1680	373	9	financial	financial	ADJ
ajis02-1680	373	10	reports	report	NOUN
ajis02-1680	373	11	,	,	PUNCT
ajis02-1680	373	12	one	one	PRON
ajis02-1680	373	13	might	might	AUX
ajis02-1680	373	14	assume	assume	VERB
ajis02-1680	373	15	that	that	SCONJ
ajis02-1680	373	16	australian	australian	ADJ
ajis02-1680	373	17	businesses	business	NOUN
ajis02-1680	373	18	are	be	AUX
ajis02-1680	373	19	“	"	PUNCT
ajis02-1680	373	20	radical	radical	ADJ
ajis02-1680	373	21	non	non	NOUN
ajis02-1680	373	22	-	-	NOUN
ajis02-1680	373	23	adopters	adopter	NOUN
ajis02-1680	373	24	”	"	PUNCT
ajis02-1680	373	25	,	,	PUNCT
ajis02-1680	373	26	however	however	ADV
ajis02-1680	373	27	,	,	PUNCT
ajis02-1680	373	28	when	when	SCONJ
ajis02-1680	373	29	viewed	view	VERB
ajis02-1680	373	30	in	in	ADP
ajis02-1680	373	31	light	light	NOUN
ajis02-1680	373	32	of	of	ADP
ajis02-1680	373	33	3	3	NUM
ajis02-1680	373	34	the	the	DET
ajis02-1680	373	35	2014	2014	NUM
ajis02-1680	373	36	-	-	SYM
ajis02-1680	373	37	15	15	NUM
ajis02-1680	373	38	report	report	NOUN
ajis02-1680	373	39	of	of	ADP
ajis02-1680	373	40	the	the	DET
ajis02-1680	373	41	registrar	registrar	NOUN
ajis02-1680	373	42	is	be	AUX
ajis02-1680	373	43	the	the	DET
ajis02-1680	373	44	most	most	ADV
ajis02-1680	373	45	recent	recent	ADJ
ajis02-1680	373	46	available	available	ADJ
ajis02-1680	373	47	on	on	ADP
ajis02-1680	373	48	the	the	DET
ajis02-1680	373	49	australian	australian	ADJ
ajis02-1680	373	50	business	business	NOUN
ajis02-1680	373	51	register	register	VERB
ajis02-1680	373	52	’s	’s	PART
ajis02-1680	373	53	website	website	NOUN
ajis02-1680	373	54	.	.	PUNCT
ajis02-1680	374	1	australasian	australasian	ADJ
ajis02-1680	374	2	journal	journal	NOUN
ajis02-1680	374	3	of	of	ADP
ajis02-1680	374	4	information	information	NOUN
ajis02-1680	374	5	systems	systems	PROPN
ajis02-1680	374	6	perdana	perdana	PROPN
ajis02-1680	374	7	,	,	PUNCT
ajis02-1680	374	8	robb	robb	NOUN
ajis02-1680	374	9	,	,	PUNCT
ajis02-1680	374	10	rohde	rohde	PROPN
ajis02-1680	374	11	&	&	CCONJ
ajis02-1680	374	12	birt	birt	PROPN
ajis02-1680	374	13	2018	2018	NUM
ajis02-1680	374	14	,	,	PUNCT
ajis02-1680	374	15	vol	vol	NOUN
ajis02-1680	374	16	22	22	NUM
ajis02-1680	374	17	,	,	PUNCT
ajis02-1680	374	18	research	research	NOUN
ajis02-1680	374	19	article	article	NOUN
ajis02-1680	374	20	sbr	sbr	NOUN
ajis02-1680	374	21	adoption	adoption	NOUN
ajis02-1680	374	22	in	in	ADP
ajis02-1680	374	23	australia	australia	PROPN
ajis02-1680	374	24	21	21	NUM
ajis02-1680	374	25	constructivist	constructivist	ADJ
ajis02-1680	374	26	and	and	CCONJ
ajis02-1680	374	27	ecological	ecological	ADJ
ajis02-1680	374	28	rationalities	rationality	NOUN
ajis02-1680	374	29	in	in	ADP
ajis02-1680	374	30	concert	concert	NOUN
ajis02-1680	374	31	with	with	ADP
ajis02-1680	374	32	the	the	DET
ajis02-1680	374	33	australian	australian	ADJ
ajis02-1680	374	34	economy	economy	NOUN
ajis02-1680	374	35	’s	’s	PART
ajis02-1680	374	36	characteristics	characteristic	NOUN
ajis02-1680	374	37	,	,	PUNCT
ajis02-1680	374	38	australian	australian	ADJ
ajis02-1680	374	39	businesses	business	NOUN
ajis02-1680	374	40	’	'	PUNCT
ajis02-1680	374	41	actions	action	NOUN
ajis02-1680	374	42	simply	simply	ADV
ajis02-1680	374	43	reflect	reflect	VERB
ajis02-1680	374	44	both	both	PRON
ajis02-1680	374	45	constructivist	constructivist	ADJ
ajis02-1680	374	46	and	and	CCONJ
ajis02-1680	374	47	ecological	ecological	ADJ
ajis02-1680	374	48	rationalities	rationality	NOUN
ajis02-1680	374	49	and	and	CCONJ
ajis02-1680	374	50	their	their	PRON
ajis02-1680	374	51	environment	environment	NOUN
ajis02-1680	374	52	.	.	PUNCT
ajis02-1680	375	1	6	6	NUM
ajis02-1680	375	2	contributions	contribution	NOUN
ajis02-1680	375	3	and	and	CCONJ
ajis02-1680	375	4	limitations	limitation	NOUN
ajis02-1680	375	5	the	the	DET
ajis02-1680	375	6	findings	finding	NOUN
ajis02-1680	375	7	from	from	ADP
ajis02-1680	375	8	this	this	DET
ajis02-1680	375	9	study	study	NOUN
ajis02-1680	375	10	make	make	VERB
ajis02-1680	375	11	three	three	NUM
ajis02-1680	375	12	theoretical	theoretical	ADJ
ajis02-1680	375	13	contributions	contribution	NOUN
ajis02-1680	375	14	to	to	ADP
ajis02-1680	375	15	the	the	DET
ajis02-1680	375	16	current	current	ADJ
ajis02-1680	375	17	literature	literature	NOUN
ajis02-1680	375	18	.	.	PUNCT
ajis02-1680	376	1	first	first	ADV
ajis02-1680	376	2	,	,	PUNCT
ajis02-1680	376	3	our	our	PRON
ajis02-1680	376	4	conceptualization	conceptualization	NOUN
ajis02-1680	376	5	guided	guide	VERB
ajis02-1680	376	6	by	by	ADP
ajis02-1680	376	7	economics	economic	NOUN
ajis02-1680	376	8	-	-	PUNCT
ajis02-1680	376	9	based	base	VERB
ajis02-1680	376	10	rationalities	rationality	NOUN
ajis02-1680	376	11	enriches	enrich	VERB
ajis02-1680	376	12	our	our	PRON
ajis02-1680	376	13	understanding	understanding	NOUN
ajis02-1680	376	14	of	of	ADP
ajis02-1680	376	15	is	be	AUX
ajis02-1680	376	16	adoption	adoption	NOUN
ajis02-1680	376	17	.	.	PUNCT
ajis02-1680	377	1	while	while	SCONJ
ajis02-1680	377	2	prior	prior	ADJ
ajis02-1680	377	3	literature	literature	NOUN
ajis02-1680	377	4	has	have	AUX
ajis02-1680	377	5	explored	explore	VERB
ajis02-1680	377	6	is	be	AUX
ajis02-1680	377	7	adoption	adoption	NOUN
ajis02-1680	377	8	,	,	PUNCT
ajis02-1680	377	9	both	both	CCONJ
ajis02-1680	377	10	from	from	ADP
ajis02-1680	377	11	the	the	DET
ajis02-1680	377	12	economic	economic	ADJ
ajis02-1680	377	13	-	-	PUNCT
ajis02-1680	377	14	rationalistic	rationalistic	ADJ
ajis02-1680	377	15	and	and	CCONJ
ajis02-1680	377	16	institutionalism	institutionalism	NOUN
ajis02-1680	377	17	perspectives	perspective	NOUN
ajis02-1680	377	18	,	,	PUNCT
ajis02-1680	377	19	such	such	ADJ
ajis02-1680	377	20	perspectives	perspective	NOUN
ajis02-1680	377	21	have	have	AUX
ajis02-1680	377	22	drawn	draw	VERB
ajis02-1680	377	23	criticism	criticism	NOUN
ajis02-1680	377	24	from	from	ADP
ajis02-1680	377	25	the	the	DET
ajis02-1680	377	26	literature	literature	NOUN
ajis02-1680	377	27	.	.	PUNCT
ajis02-1680	378	1	in	in	ADP
ajis02-1680	378	2	this	this	DET
ajis02-1680	378	3	current	current	ADJ
ajis02-1680	378	4	study	study	NOUN
ajis02-1680	378	5	,	,	PUNCT
ajis02-1680	378	6	we	we	PRON
ajis02-1680	378	7	show	show	VERB
ajis02-1680	378	8	that	that	PRON
ajis02-1680	378	9	is	be	AUX
ajis02-1680	378	10	adoption	adoption	NOUN
ajis02-1680	378	11	involves	involve	VERB
ajis02-1680	378	12	both	both	PRON
ajis02-1680	378	13	constructivist	constructivist	ADJ
ajis02-1680	378	14	and	and	CCONJ
ajis02-1680	378	15	ecological	ecological	ADJ
ajis02-1680	378	16	rationality	rationality	NOUN
ajis02-1680	378	17	.	.	PUNCT
ajis02-1680	379	1	our	our	PRON
ajis02-1680	379	2	findings	finding	NOUN
ajis02-1680	379	3	show	show	VERB
ajis02-1680	379	4	that	that	SCONJ
ajis02-1680	379	5	organizations	organization	NOUN
ajis02-1680	379	6	constructively	constructively	ADV
ajis02-1680	379	7	develop	develop	VERB
ajis02-1680	379	8	their	their	PRON
ajis02-1680	379	9	rationality	rationality	NOUN
ajis02-1680	379	10	based	base	VERB
ajis02-1680	379	11	on	on	ADP
ajis02-1680	379	12	the	the	DET
ajis02-1680	379	13	availability	availability	NOUN
ajis02-1680	379	14	of	of	ADP
ajis02-1680	379	15	information	information	NOUN
ajis02-1680	379	16	and	and	CCONJ
ajis02-1680	379	17	resources	resource	NOUN
ajis02-1680	379	18	.	.	PUNCT
ajis02-1680	380	1	organizations	organization	NOUN
ajis02-1680	380	2	,	,	PUNCT
ajis02-1680	380	3	however	however	ADV
ajis02-1680	380	4	,	,	PUNCT
ajis02-1680	380	5	may	may	AUX
ajis02-1680	380	6	not	not	PART
ajis02-1680	380	7	simply	simply	ADV
ajis02-1680	380	8	consider	consider	VERB
ajis02-1680	380	9	costs	cost	NOUN
ajis02-1680	380	10	and	and	CCONJ
ajis02-1680	380	11	benefits	benefit	NOUN
ajis02-1680	380	12	of	of	ADP
ajis02-1680	380	13	is	be	AUX
ajis02-1680	380	14	adoptions	adoption	NOUN
ajis02-1680	380	15	,	,	PUNCT
ajis02-1680	380	16	but	but	CCONJ
ajis02-1680	380	17	they	they	PRON
ajis02-1680	380	18	are	be	AUX
ajis02-1680	380	19	also	also	ADV
ajis02-1680	380	20	adaptive	adaptive	ADJ
ajis02-1680	380	21	to	to	ADP
ajis02-1680	380	22	their	their	PRON
ajis02-1680	380	23	environment	environment	NOUN
ajis02-1680	380	24	.	.	PUNCT
ajis02-1680	381	1	our	our	PRON
ajis02-1680	381	2	analysis	analysis	NOUN
ajis02-1680	381	3	of	of	ADP
ajis02-1680	381	4	the	the	DET
ajis02-1680	381	5	text	text	NOUN
ajis02-1680	381	6	confirms	confirm	VERB
ajis02-1680	381	7	this	this	DET
ajis02-1680	381	8	circumstance	circumstance	NOUN
ajis02-1680	381	9	,	,	PUNCT
ajis02-1680	381	10	whereby	whereby	ADV
ajis02-1680	381	11	,	,	PUNCT
ajis02-1680	381	12	the	the	DET
ajis02-1680	381	13	alignment	alignment	NOUN
ajis02-1680	381	14	between	between	ADP
ajis02-1680	381	15	existing	exist	VERB
ajis02-1680	381	16	systems	system	NOUN
ajis02-1680	381	17	,	,	PUNCT
ajis02-1680	381	18	government	government	NOUN
ajis02-1680	381	19	support	support	NOUN
ajis02-1680	381	20	,	,	PUNCT
ajis02-1680	381	21	software	software	NOUN
ajis02-1680	381	22	availability	availability	NOUN
ajis02-1680	381	23	,	,	PUNCT
ajis02-1680	381	24	and	and	CCONJ
ajis02-1680	381	25	the	the	DET
ajis02-1680	381	26	economic	economic	ADJ
ajis02-1680	381	27	environment	environment	NOUN
ajis02-1680	381	28	,	,	PUNCT
ajis02-1680	381	29	more	more	ADV
ajis02-1680	381	30	generally	generally	ADV
ajis02-1680	381	31	,	,	PUNCT
ajis02-1680	381	32	contribute	contribute	VERB
ajis02-1680	381	33	to	to	ADP
ajis02-1680	381	34	the	the	DET
ajis02-1680	381	35	likelihood	likelihood	NOUN
ajis02-1680	381	36	of	of	ADP
ajis02-1680	381	37	sbr	sbr	NOUN
ajis02-1680	381	38	’s	’s	PART
ajis02-1680	381	39	uptake	uptake	NOUN
ajis02-1680	381	40	.	.	PUNCT
ajis02-1680	382	1	businesses	business	NOUN
ajis02-1680	382	2	’	'	PUNCT
ajis02-1680	382	3	adaptation	adaptation	NOUN
ajis02-1680	382	4	to	to	ADP
ajis02-1680	382	5	the	the	DET
ajis02-1680	382	6	prevailing	prevail	VERB
ajis02-1680	382	7	environment	environment	NOUN
ajis02-1680	382	8	also	also	ADV
ajis02-1680	382	9	appears	appear	VERB
ajis02-1680	382	10	to	to	PART
ajis02-1680	382	11	shape	shape	VERB
ajis02-1680	382	12	their	their	PRON
ajis02-1680	382	13	economic	economic	ADJ
ajis02-1680	382	14	considerations	consideration	NOUN
ajis02-1680	382	15	.	.	PUNCT
ajis02-1680	383	1	we	we	PRON
ajis02-1680	383	2	argue	argue	VERB
ajis02-1680	383	3	,	,	PUNCT
ajis02-1680	383	4	therefore	therefore	ADV
ajis02-1680	383	5	,	,	PUNCT
ajis02-1680	383	6	that	that	SCONJ
ajis02-1680	383	7	a	a	DET
ajis02-1680	383	8	focal	focal	ADJ
ajis02-1680	383	9	point	point	NOUN
ajis02-1680	383	10	apparently	apparently	ADV
ajis02-1680	383	11	exists	exist	VERB
ajis02-1680	383	12	between	between	ADP
ajis02-1680	383	13	constructivist	constructivist	ADJ
ajis02-1680	383	14	and	and	CCONJ
ajis02-1680	383	15	ecological	ecological	ADJ
ajis02-1680	383	16	rationalities	rationality	NOUN
ajis02-1680	383	17	.	.	PUNCT
ajis02-1680	384	1	second	second	ADJ
ajis02-1680	384	2	,	,	PUNCT
ajis02-1680	384	3	our	our	PRON
ajis02-1680	384	4	findings	finding	NOUN
ajis02-1680	384	5	reveal	reveal	VERB
ajis02-1680	384	6	themes	theme	NOUN
ajis02-1680	384	7	embedded	embed	VERB
ajis02-1680	384	8	in	in	ADP
ajis02-1680	384	9	the	the	DET
ajis02-1680	384	10	23	23	NUM
ajis02-1680	384	11	submissions	submission	NOUN
ajis02-1680	384	12	to	to	ADP
ajis02-1680	384	13	the	the	DET
ajis02-1680	384	14	treasury	treasury	NOUN
ajis02-1680	384	15	reflecting	reflect	VERB
ajis02-1680	384	16	our	our	PRON
ajis02-1680	384	17	a	a	DET
ajis02-1680	384	18	priori	priori	ADJ
ajis02-1680	384	19	categories	category	NOUN
ajis02-1680	384	20	of	of	ADP
ajis02-1680	384	21	the	the	DET
ajis02-1680	384	22	coding	code	VERB
ajis02-1680	384	23	scheme	scheme	NOUN
ajis02-1680	384	24	(	(	PUNCT
ajis02-1680	384	25	see	see	VERB
ajis02-1680	384	26	research	research	NOUN
ajis02-1680	384	27	method	method	NOUN
ajis02-1680	384	28	section	section	NOUN
ajis02-1680	384	29	)	)	PUNCT
ajis02-1680	384	30	.	.	PUNCT
ajis02-1680	385	1	this	this	DET
ajis02-1680	385	2	finding	finding	NOUN
ajis02-1680	385	3	indicates	indicate	VERB
ajis02-1680	385	4	that	that	SCONJ
ajis02-1680	385	5	the	the	DET
ajis02-1680	385	6	limited	limited	ADJ
ajis02-1680	385	7	sbr	sbr	NOUN
ajis02-1680	385	8	adoption	adoption	NOUN
ajis02-1680	385	9	for	for	ADP
ajis02-1680	385	10	financial	financial	ADJ
ajis02-1680	385	11	reporting	reporting	NOUN
ajis02-1680	385	12	in	in	ADP
ajis02-1680	385	13	australia	australia	PROPN
ajis02-1680	385	14	can	can	AUX
ajis02-1680	385	15	be	be	AUX
ajis02-1680	385	16	explained	explain	VERB
ajis02-1680	385	17	from	from	ADP
ajis02-1680	385	18	constructivist	constructivist	ADJ
ajis02-1680	385	19	and	and	CCONJ
ajis02-1680	385	20	ecological	ecological	ADJ
ajis02-1680	385	21	rationality	rationality	NOUN
ajis02-1680	385	22	perspectives	perspective	NOUN
ajis02-1680	385	23	.	.	PUNCT
ajis02-1680	386	1	third	third	ADV
ajis02-1680	386	2	,	,	PUNCT
ajis02-1680	386	3	we	we	PRON
ajis02-1680	386	4	use	use	VERB
ajis02-1680	386	5	the	the	DET
ajis02-1680	386	6	concept	concept	NOUN
ajis02-1680	386	7	of	of	ADP
ajis02-1680	386	8	organizational	organizational	ADJ
ajis02-1680	386	9	affordance	affordance	NOUN
ajis02-1680	386	10	to	to	PART
ajis02-1680	386	11	further	far	ADV
ajis02-1680	386	12	explain	explain	VERB
ajis02-1680	386	13	the	the	DET
ajis02-1680	386	14	relationship	relationship	NOUN
ajis02-1680	386	15	between	between	ADP
ajis02-1680	386	16	the	the	DET
ajis02-1680	386	17	two	two	NUM
ajis02-1680	386	18	rationalities	rationality	NOUN
ajis02-1680	386	19	and	and	CCONJ
ajis02-1680	386	20	sbr	sbr	PROPN
ajis02-1680	386	21	(	(	PUNCT
ajis02-1680	386	22	non	non	ADJ
ajis02-1680	386	23	)	)	PUNCT
ajis02-1680	386	24	adoption	adoption	NOUN
ajis02-1680	386	25	in	in	ADP
ajis02-1680	386	26	australia	australia	PROPN
ajis02-1680	386	27	.	.	PUNCT
ajis02-1680	387	1	volkoff	volkoff	PROPN
ajis02-1680	387	2	&	&	CCONJ
ajis02-1680	387	3	strong	strong	ADJ
ajis02-1680	387	4	(	(	PUNCT
ajis02-1680	387	5	2013	2013	NUM
ajis02-1680	387	6	)	)	PUNCT
ajis02-1680	387	7	suggest	suggest	VERB
ajis02-1680	387	8	that	that	SCONJ
ajis02-1680	387	9	affordances	affordance	NOUN
ajis02-1680	387	10	are	be	AUX
ajis02-1680	387	11	generative	generative	ADJ
ajis02-1680	387	12	mechanisms	mechanism	NOUN
ajis02-1680	387	13	which	which	PRON
ajis02-1680	387	14	may	may	AUX
ajis02-1680	387	15	or	or	CCONJ
ajis02-1680	387	16	may	may	AUX
ajis02-1680	387	17	not	not	PART
ajis02-1680	387	18	cause	cause	VERB
ajis02-1680	387	19	an	an	DET
ajis02-1680	387	20	event	event	NOUN
ajis02-1680	387	21	.	.	PUNCT
ajis02-1680	388	1	organizational	organizational	ADJ
ajis02-1680	388	2	affordance	affordance	NOUN
ajis02-1680	388	3	offers	offer	VERB
ajis02-1680	388	4	organizations	organization	NOUN
ajis02-1680	388	5	possibilities	possibility	NOUN
ajis02-1680	388	6	to	to	PART
ajis02-1680	388	7	use	use	VERB
ajis02-1680	388	8	is	be	AUX
ajis02-1680	388	9	for	for	ADP
ajis02-1680	388	10	their	their	PRON
ajis02-1680	388	11	desired	desire	VERB
ajis02-1680	388	12	goals	goal	NOUN
ajis02-1680	388	13	,	,	PUNCT
ajis02-1680	388	14	however	however	ADV
ajis02-1680	388	15	,	,	PUNCT
ajis02-1680	388	16	if	if	SCONJ
ajis02-1680	388	17	those	those	DET
ajis02-1680	388	18	goals	goal	NOUN
ajis02-1680	388	19	are	be	AUX
ajis02-1680	388	20	already	already	ADV
ajis02-1680	388	21	achieved	achieve	VERB
ajis02-1680	388	22	(	(	PUNCT
ajis02-1680	388	23	e.g.	e.g.	ADV
ajis02-1680	388	24	,	,	PUNCT
ajis02-1680	388	25	compliance	compliance	NOUN
ajis02-1680	388	26	with	with	ADP
ajis02-1680	388	27	regulations	regulation	NOUN
ajis02-1680	388	28	)	)	PUNCT
ajis02-1680	388	29	,	,	PUNCT
ajis02-1680	388	30	further	further	ADJ
ajis02-1680	388	31	affordances	affordance	NOUN
ajis02-1680	388	32	’	'	PUNCT
ajis02-1680	388	33	costs	cost	NOUN
ajis02-1680	388	34	may	may	AUX
ajis02-1680	388	35	outweigh	outweigh	VERB
ajis02-1680	388	36	any	any	DET
ajis02-1680	388	37	perceived	perceive	VERB
ajis02-1680	388	38	benefits	benefit	NOUN
ajis02-1680	388	39	.	.	PUNCT
ajis02-1680	389	1	organizational	organizational	ADJ
ajis02-1680	389	2	affordance	affordance	NOUN
ajis02-1680	389	3	will	will	AUX
ajis02-1680	389	4	not	not	PART
ajis02-1680	389	5	be	be	AUX
ajis02-1680	389	6	actualized	actualize	VERB
ajis02-1680	389	7	unless	unless	SCONJ
ajis02-1680	389	8	the	the	DET
ajis02-1680	389	9	organizations	organization	NOUN
ajis02-1680	389	10	have	have	VERB
ajis02-1680	389	11	the	the	DET
ajis02-1680	389	12	wherewithal	wherewithal	NOUN
ajis02-1680	389	13	,	,	PUNCT
ajis02-1680	389	14	capability	capability	NOUN
ajis02-1680	389	15	,	,	PUNCT
ajis02-1680	389	16	and	and	CCONJ
ajis02-1680	389	17	motivation	motivation	NOUN
ajis02-1680	389	18	to	to	PART
ajis02-1680	389	19	do	do	AUX
ajis02-1680	389	20	so	so	ADV
ajis02-1680	389	21	(	(	PUNCT
ajis02-1680	389	22	volkoff	volkoff	NOUN
ajis02-1680	389	23	&	&	CCONJ
ajis02-1680	389	24	strong	strong	ADJ
ajis02-1680	389	25	2013	2013	NUM
ajis02-1680	389	26	)	)	PUNCT
ajis02-1680	389	27	.	.	PUNCT
ajis02-1680	390	1	to	to	PART
ajis02-1680	390	2	illustrate	illustrate	VERB
ajis02-1680	390	3	,	,	PUNCT
ajis02-1680	390	4	multiple	multiple	ADJ
ajis02-1680	390	5	jurisdictions	jurisdiction	NOUN
ajis02-1680	390	6	and	and	CCONJ
ajis02-1680	390	7	organizations	organization	NOUN
ajis02-1680	390	8	have	have	AUX
ajis02-1680	390	9	taken	take	VERB
ajis02-1680	390	10	various	various	ADJ
ajis02-1680	390	11	approaches	approach	NOUN
ajis02-1680	390	12	to	to	ADP
ajis02-1680	390	13	implementing	implement	VERB
ajis02-1680	390	14	xbrl	xbrl	PROPN
ajis02-1680	390	15	-	-	PUNCT
ajis02-1680	390	16	enabled	enable	VERB
ajis02-1680	390	17	technologies	technology	NOUN
ajis02-1680	390	18	.	.	PUNCT
ajis02-1680	391	1	in	in	ADP
ajis02-1680	391	2	australia	australia	PROPN
ajis02-1680	391	3	,	,	PUNCT
ajis02-1680	391	4	for	for	ADP
ajis02-1680	391	5	example	example	NOUN
ajis02-1680	391	6	,	,	PUNCT
ajis02-1680	391	7	xbrl	xbrl	PROPN
ajis02-1680	391	8	-	-	PUNCT
ajis02-1680	391	9	enabled	enable	VERB
ajis02-1680	391	10	technologies	technology	NOUN
ajis02-1680	391	11	were	be	AUX
ajis02-1680	391	12	introduced	introduce	VERB
ajis02-1680	391	13	as	as	ADP
ajis02-1680	391	14	the	the	DET
ajis02-1680	391	15	backbone	backbone	NOUN
ajis02-1680	391	16	of	of	ADP
ajis02-1680	391	17	sbr	sbr	NOUN
ajis02-1680	391	18	to	to	PART
ajis02-1680	391	19	reduce	reduce	VERB
ajis02-1680	391	20	the	the	DET
ajis02-1680	391	21	cost	cost	NOUN
ajis02-1680	391	22	burden	burden	NOUN
ajis02-1680	391	23	of	of	ADP
ajis02-1680	391	24	regulatory	regulatory	ADJ
ajis02-1680	391	25	reporting	reporting	NOUN
ajis02-1680	391	26	on	on	ADP
ajis02-1680	391	27	business	business	NOUN
ajis02-1680	391	28	.	.	PUNCT
ajis02-1680	392	1	the	the	DET
ajis02-1680	392	2	netherlands	netherlands	PROPN
ajis02-1680	392	3	uses	use	VERB
ajis02-1680	392	4	xbrl	xbrl	PROPN
ajis02-1680	392	5	via	via	ADP
ajis02-1680	392	6	sbr	sbr	PROPN
ajis02-1680	392	7	to	to	PART
ajis02-1680	392	8	streamline	streamline	VERB
ajis02-1680	392	9	administration	administration	NOUN
ajis02-1680	392	10	works	work	NOUN
ajis02-1680	392	11	and	and	CCONJ
ajis02-1680	392	12	information	information	NOUN
ajis02-1680	392	13	exchange	exchange	NOUN
ajis02-1680	392	14	.	.	PUNCT
ajis02-1680	393	1	both	both	PRON
ajis02-1680	393	2	are	be	AUX
ajis02-1680	393	3	multi	multi	ADJ
ajis02-1680	393	4	-	-	ADJ
ajis02-1680	393	5	purpose	purpose	ADJ
ajis02-1680	393	6	instantiations	instantiation	NOUN
ajis02-1680	393	7	of	of	ADP
ajis02-1680	393	8	xbrl	xbrl	PROPN
ajis02-1680	393	9	-	-	PUNCT
ajis02-1680	393	10	enabled	enable	VERB
ajis02-1680	393	11	technologies	technology	NOUN
ajis02-1680	393	12	.	.	PUNCT
ajis02-1680	394	1	in	in	ADP
ajis02-1680	394	2	contrast	contrast	NOUN
ajis02-1680	394	3	,	,	PUNCT
ajis02-1680	394	4	the	the	DET
ajis02-1680	394	5	us	us	PROPN
ajis02-1680	394	6	uses	use	VERB
ajis02-1680	394	7	xbrl	xbrl	PROPN
ajis02-1680	394	8	for	for	ADP
ajis02-1680	394	9	financial	financial	ADJ
ajis02-1680	394	10	report	report	NOUN
ajis02-1680	394	11	filing	filing	NOUN
ajis02-1680	394	12	(	(	PUNCT
ajis02-1680	394	13	10	10	NUM
ajis02-1680	394	14	-	-	PUNCT
ajis02-1680	394	15	k	k	NOUN
ajis02-1680	394	16	)	)	PUNCT
ajis02-1680	394	17	only	only	ADV
ajis02-1680	394	18	–	–	PUNCT
ajis02-1680	394	19	a	a	DET
ajis02-1680	394	20	single	single	ADJ
ajis02-1680	394	21	purpose	purpose	NOUN
ajis02-1680	394	22	instantiation	instantiation	NOUN
ajis02-1680	394	23	of	of	ADP
ajis02-1680	394	24	xbrl	xbrl	PROPN
ajis02-1680	394	25	-	-	PUNCT
ajis02-1680	394	26	enabled	enable	VERB
ajis02-1680	394	27	technology	technology	NOUN
ajis02-1680	394	28	.	.	PUNCT
ajis02-1680	395	1	similarly	similarly	ADV
ajis02-1680	395	2	,	,	PUNCT
ajis02-1680	395	3	the	the	DET
ajis02-1680	395	4	uk	uk	PROPN
ajis02-1680	395	5	uses	uses	AUX
ajis02-1680	395	6	ixbrl	ixbrl	VERB
ajis02-1680	395	7	for	for	ADP
ajis02-1680	395	8	mandatory	mandatory	ADJ
ajis02-1680	395	9	corporate	corporate	ADJ
ajis02-1680	395	10	tax	tax	NOUN
ajis02-1680	395	11	filing	filing	NOUN
ajis02-1680	395	12	to	to	ADP
ajis02-1680	395	13	her	her	PRON
ajis02-1680	395	14	majesty	majesty	NOUN
ajis02-1680	395	15	’s	’s	PART
ajis02-1680	395	16	revenue	revenue	NOUN
ajis02-1680	395	17	and	and	CCONJ
ajis02-1680	395	18	customs	customs	PROPN
ajis02-1680	395	19	(	(	PUNCT
ajis02-1680	395	20	hmrc	hmrc	NOUN
ajis02-1680	395	21	)	)	PUNCT
ajis02-1680	395	22	as	as	ADV
ajis02-1680	395	23	well	well	ADV
ajis02-1680	395	24	as	as	ADP
ajis02-1680	395	25	for	for	ADP
ajis02-1680	395	26	optional	optional	ADJ
ajis02-1680	395	27	filing	filing	NOUN
ajis02-1680	395	28	of	of	ADP
ajis02-1680	395	29	annual	annual	ADJ
ajis02-1680	395	30	returns	return	NOUN
ajis02-1680	395	31	to	to	ADP
ajis02-1680	395	32	companies	company	NOUN
ajis02-1680	395	33	house	house	PROPN
ajis02-1680	395	34	.	.	PUNCT
ajis02-1680	396	1	while	while	SCONJ
ajis02-1680	396	2	xbrl	xbrl	PROPN
ajis02-1680	396	3	can	can	AUX
ajis02-1680	396	4	potentially	potentially	ADV
ajis02-1680	396	5	afford	afford	VERB
ajis02-1680	396	6	multiple	multiple	ADJ
ajis02-1680	396	7	possibilities	possibility	NOUN
ajis02-1680	396	8	,	,	PUNCT
ajis02-1680	396	9	organizations	organization	NOUN
ajis02-1680	396	10	may	may	AUX
ajis02-1680	396	11	not	not	PART
ajis02-1680	396	12	realize	realize	VERB
ajis02-1680	396	13	those	those	DET
ajis02-1680	396	14	possibilities	possibility	NOUN
ajis02-1680	396	15	unless	unless	SCONJ
ajis02-1680	396	16	they	they	PRON
ajis02-1680	396	17	actualize	actualize	VERB
ajis02-1680	396	18	their	their	PRON
ajis02-1680	396	19	affordance	affordance	NOUN
ajis02-1680	396	20	with	with	ADP
ajis02-1680	396	21	xbrl	xbrl	PROPN
ajis02-1680	396	22	.	.	PUNCT
ajis02-1680	397	1	following	follow	VERB
ajis02-1680	397	2	on	on	ADP
ajis02-1680	397	3	from	from	ADP
ajis02-1680	397	4	the	the	DET
ajis02-1680	397	5	three	three	NUM
ajis02-1680	397	6	theoretical	theoretical	ADJ
ajis02-1680	397	7	contributions	contribution	NOUN
ajis02-1680	397	8	,	,	PUNCT
ajis02-1680	397	9	we	we	PRON
ajis02-1680	397	10	offer	offer	VERB
ajis02-1680	397	11	the	the	DET
ajis02-1680	397	12	following	follow	VERB
ajis02-1680	397	13	practical	practical	ADJ
ajis02-1680	397	14	contribution	contribution	NOUN
ajis02-1680	397	15	.	.	PUNCT
ajis02-1680	398	1	we	we	PRON
ajis02-1680	398	2	contend	contend	VERB
ajis02-1680	398	3	that	that	SCONJ
ajis02-1680	398	4	considering	consider	VERB
ajis02-1680	398	5	ecological	ecological	ADJ
ajis02-1680	398	6	rationality	rationality	NOUN
ajis02-1680	398	7	can	can	AUX
ajis02-1680	398	8	help	help	VERB
ajis02-1680	398	9	progress	progress	VERB
ajis02-1680	398	10	sbr	sbr	NOUN
ajis02-1680	398	11	adoption	adoption	NOUN
ajis02-1680	398	12	in	in	ADP
ajis02-1680	398	13	australia	australia	PROPN
ajis02-1680	398	14	.	.	PUNCT
ajis02-1680	399	1	that	that	PRON
ajis02-1680	399	2	is	be	AUX
ajis02-1680	399	3	,	,	PUNCT
ajis02-1680	399	4	we	we	PRON
ajis02-1680	399	5	encourage	encourage	VERB
ajis02-1680	399	6	actors	actor	NOUN
ajis02-1680	399	7	to	to	PART
ajis02-1680	399	8	develop	develop	VERB
ajis02-1680	399	9	a	a	DET
ajis02-1680	399	10	shared	share	VERB
ajis02-1680	399	11	understanding	understanding	NOUN
ajis02-1680	399	12	among	among	ADP
ajis02-1680	399	13	australasian	australasian	ADJ
ajis02-1680	399	14	journal	journal	NOUN
ajis02-1680	399	15	of	of	ADP
ajis02-1680	399	16	information	information	NOUN
ajis02-1680	399	17	systems	systems	PROPN
ajis02-1680	399	18	perdana	perdana	PROPN
ajis02-1680	399	19	,	,	PUNCT
ajis02-1680	399	20	robb	robb	NOUN
ajis02-1680	399	21	,	,	PUNCT
ajis02-1680	399	22	rohde	rohde	PROPN
ajis02-1680	399	23	&	&	CCONJ
ajis02-1680	399	24	birt	birt	PROPN
ajis02-1680	399	25	2018	2018	NUM
ajis02-1680	399	26	,	,	PUNCT
ajis02-1680	399	27	vol	vol	NOUN
ajis02-1680	399	28	22	22	NUM
ajis02-1680	399	29	,	,	PUNCT
ajis02-1680	399	30	research	research	NOUN
ajis02-1680	399	31	article	article	NOUN
ajis02-1680	399	32	sbr	sbr	NOUN
ajis02-1680	399	33	adoption	adoption	NOUN
ajis02-1680	399	34	in	in	ADP
ajis02-1680	399	35	australia	australia	PROPN
ajis02-1680	399	36	22	22	NUM
ajis02-1680	399	37	stakeholders	stakeholder	NOUN
ajis02-1680	399	38	relative	relative	ADJ
ajis02-1680	399	39	to	to	ADP
ajis02-1680	399	40	sbr	sbr	NOUN
ajis02-1680	399	41	adoption	adoption	NOUN
ajis02-1680	399	42	in	in	ADP
ajis02-1680	399	43	australia	australia	PROPN
ajis02-1680	399	44	.	.	PUNCT
ajis02-1680	400	1	this	this	DET
ajis02-1680	400	2	shared	share	VERB
ajis02-1680	400	3	understanding	understanding	NOUN
ajis02-1680	400	4	can	can	AUX
ajis02-1680	400	5	heighten	heighten	VERB
ajis02-1680	400	6	the	the	DET
ajis02-1680	400	7	legitimacy	legitimacy	NOUN
ajis02-1680	400	8	of	of	ADP
ajis02-1680	400	9	sbr	sbr	NOUN
ajis02-1680	400	10	in	in	ADP
ajis02-1680	400	11	australia	australia	PROPN
ajis02-1680	400	12	helping	helping	AUX
ajis02-1680	400	13	turn	turn	VERB
ajis02-1680	400	14	optimal	optimal	ADJ
ajis02-1680	400	15	adoption	adoption	NOUN
ajis02-1680	400	16	into	into	ADP
ajis02-1680	400	17	reality	reality	NOUN
ajis02-1680	400	18	to	to	PART
ajis02-1680	400	19	gain	gain	VERB
ajis02-1680	400	20	the	the	DET
ajis02-1680	400	21	intended	intend	VERB
ajis02-1680	400	22	benefits	benefit	NOUN
ajis02-1680	400	23	,	,	PUNCT
ajis02-1680	400	24	particularly	particularly	ADV
ajis02-1680	400	25	for	for	ADP
ajis02-1680	400	26	smes	sme	NOUN
ajis02-1680	400	27	.	.	PUNCT
ajis02-1680	401	1	further	far	ADV
ajis02-1680	401	2	,	,	PUNCT
ajis02-1680	401	3	well	well	INTJ
ajis02-1680	401	4	targeted	target	VERB
ajis02-1680	401	5	incentives	incentive	NOUN
ajis02-1680	401	6	and	and	CCONJ
ajis02-1680	401	7	ensuring	ensure	VERB
ajis02-1680	401	8	that	that	SCONJ
ajis02-1680	401	9	regulations	regulation	NOUN
ajis02-1680	401	10	governing	govern	VERB
ajis02-1680	401	11	lodgement	lodgement	NOUN
ajis02-1680	401	12	of	of	ADP
ajis02-1680	401	13	financial	financial	ADJ
ajis02-1680	401	14	reports	report	NOUN
ajis02-1680	401	15	align	align	VERB
ajis02-1680	401	16	with	with	ADP
ajis02-1680	401	17	the	the	DET
ajis02-1680	401	18	aims	aim	NOUN
ajis02-1680	401	19	of	of	ADP
ajis02-1680	401	20	sbr	sbr	NOUN
ajis02-1680	401	21	could	could	AUX
ajis02-1680	401	22	also	also	ADV
ajis02-1680	401	23	help	help	VERB
ajis02-1680	401	24	advance	advance	VERB
ajis02-1680	401	25	the	the	DET
ajis02-1680	401	26	sbr	sbr	NOUN
ajis02-1680	401	27	’s	’s	PART
ajis02-1680	401	28	uptake	uptake	NOUN
ajis02-1680	401	29	.	.	PUNCT
ajis02-1680	402	1	for	for	ADP
ajis02-1680	402	2	example	example	NOUN
ajis02-1680	402	3	,	,	PUNCT
ajis02-1680	402	4	incentives	incentive	NOUN
ajis02-1680	402	5	could	could	AUX
ajis02-1680	402	6	have	have	AUX
ajis02-1680	402	7	been	be	AUX
ajis02-1680	402	8	made	make	VERB
ajis02-1680	402	9	available	available	ADJ
ajis02-1680	402	10	to	to	ADP
ajis02-1680	402	11	developers	developer	NOUN
ajis02-1680	402	12	to	to	PART
ajis02-1680	402	13	incorporate	incorporate	VERB
ajis02-1680	402	14	the	the	DET
ajis02-1680	402	15	sbr	sbr	NOUN
ajis02-1680	402	16	taxonomy	taxonomy	NOUN
ajis02-1680	402	17	into	into	ADP
ajis02-1680	402	18	popular	popular	ADJ
ajis02-1680	402	19	sme	sme	NOUN
ajis02-1680	402	20	accounting	accounting	NOUN
ajis02-1680	402	21	packages	package	NOUN
ajis02-1680	402	22	or	or	CCONJ
ajis02-1680	402	23	the	the	DET
ajis02-1680	402	24	implied	imply	VERB
ajis02-1680	402	25	requirement	requirement	NOUN
ajis02-1680	402	26	for	for	ADP
ajis02-1680	402	27	human	human	ADJ
ajis02-1680	402	28	-	-	PUNCT
ajis02-1680	402	29	readable	readable	ADJ
ajis02-1680	402	30	financial	financial	ADJ
ajis02-1680	402	31	reports	report	NOUN
ajis02-1680	402	32	could	could	AUX
ajis02-1680	402	33	have	have	AUX
ajis02-1680	402	34	been	be	AUX
ajis02-1680	402	35	revised	revise	VERB
ajis02-1680	402	36	at	at	ADP
ajis02-1680	402	37	the	the	DET
ajis02-1680	402	38	outset	outset	NOUN
ajis02-1680	402	39	of	of	ADP
ajis02-1680	402	40	the	the	DET
ajis02-1680	402	41	sbr	sbr	PROPN
ajis02-1680	402	42	program	program	NOUN
ajis02-1680	402	43	.	.	PUNCT
ajis02-1680	403	1	along	along	ADP
ajis02-1680	403	2	with	with	ADP
ajis02-1680	403	3	constructivist	constructivist	ADJ
ajis02-1680	403	4	rationality	rationality	NOUN
ajis02-1680	403	5	and	and	CCONJ
ajis02-1680	403	6	technological	technological	ADJ
ajis02-1680	403	7	considerations	consideration	NOUN
ajis02-1680	403	8	,	,	PUNCT
ajis02-1680	403	9	ecological	ecological	ADJ
ajis02-1680	403	10	rationality	rationality	NOUN
ajis02-1680	403	11	can	can	AUX
ajis02-1680	403	12	help	help	VERB
ajis02-1680	403	13	companies	company	NOUN
ajis02-1680	403	14	to	to	PART
ajis02-1680	403	15	substantiate	substantiate	VERB
ajis02-1680	403	16	and	and	CCONJ
ajis02-1680	403	17	implement	implement	VERB
ajis02-1680	403	18	actions	action	NOUN
ajis02-1680	403	19	to	to	PART
ajis02-1680	403	20	adopt	adopt	VERB
ajis02-1680	403	21	and	and	CCONJ
ajis02-1680	403	22	use	use	VERB
ajis02-1680	403	23	sbr	sbr	NOUN
ajis02-1680	403	24	.	.	PUNCT
ajis02-1680	404	1	to	to	PART
ajis02-1680	404	2	illustrate	illustrate	VERB
ajis02-1680	404	3	,	,	PUNCT
ajis02-1680	404	4	while	while	SCONJ
ajis02-1680	404	5	the	the	DET
ajis02-1680	404	6	ability	ability	NOUN
ajis02-1680	404	7	of	of	ADP
ajis02-1680	404	8	xbrl	xbrl	PROPN
ajis02-1680	404	9	-	-	PUNCT
ajis02-1680	404	10	enabled	enable	VERB
ajis02-1680	404	11	technologies	technology	NOUN
ajis02-1680	404	12	to	to	PART
ajis02-1680	404	13	streamline	streamline	VERB
ajis02-1680	404	14	financial	financial	ADJ
ajis02-1680	404	15	reporting	reporting	NOUN
ajis02-1680	404	16	and	and	CCONJ
ajis02-1680	404	17	digital	digital	ADJ
ajis02-1680	404	18	record	record	NOUN
ajis02-1680	404	19	-	-	PUNCT
ajis02-1680	404	20	keeping	keeping	NOUN
ajis02-1680	404	21	is	be	AUX
ajis02-1680	404	22	not	not	PART
ajis02-1680	404	23	in	in	ADP
ajis02-1680	404	24	doubt	doubt	NOUN
ajis02-1680	404	25	,	,	PUNCT
ajis02-1680	404	26	the	the	DET
ajis02-1680	404	27	implementation	implementation	NOUN
ajis02-1680	404	28	of	of	ADP
ajis02-1680	404	29	xbrl	xbrl	PROPN
ajis02-1680	404	30	in	in	ADP
ajis02-1680	404	31	several	several	ADJ
ajis02-1680	404	32	jurisdictions	jurisdiction	NOUN
ajis02-1680	404	33	remains	remain	VERB
ajis02-1680	404	34	challenging	challenge	VERB
ajis02-1680	404	35	.	.	PUNCT
ajis02-1680	405	1	for	for	ADP
ajis02-1680	405	2	example	example	NOUN
ajis02-1680	405	3	,	,	PUNCT
ajis02-1680	405	4	in	in	ADP
ajis02-1680	405	5	france	france	PROPN
ajis02-1680	405	6	,	,	PUNCT
ajis02-1680	405	7	a	a	DET
ajis02-1680	405	8	lack	lack	NOUN
ajis02-1680	405	9	of	of	ADP
ajis02-1680	405	10	institutional	institutional	ADJ
ajis02-1680	405	11	acceptance	acceptance	NOUN
ajis02-1680	405	12	of	of	ADP
ajis02-1680	405	13	xbrl	xbrl	PROPN
ajis02-1680	405	14	implementations	implementation	NOUN
ajis02-1680	405	15	has	have	AUX
ajis02-1680	405	16	helped	help	VERB
ajis02-1680	405	17	undermine	undermine	VERB
ajis02-1680	405	18	xbrl	xbrl	PROPN
ajis02-1680	405	19	’s	’s	PART
ajis02-1680	405	20	wide	wide	ADV
ajis02-1680	405	21	-	-	PUNCT
ajis02-1680	405	22	ranging	range	VERB
ajis02-1680	405	23	abilities	ability	NOUN
ajis02-1680	405	24	(	(	PUNCT
ajis02-1680	405	25	guilloux	guilloux	NOUN
ajis02-1680	405	26	et	et	PROPN
ajis02-1680	405	27	al	al	PROPN
ajis02-1680	405	28	.	.	PROPN
ajis02-1680	405	29	2013	2013	NUM
ajis02-1680	405	30	)	)	PUNCT
ajis02-1680	405	31	.	.	PUNCT
ajis02-1680	406	1	in	in	ADP
ajis02-1680	406	2	such	such	ADJ
ajis02-1680	406	3	circumstances	circumstance	NOUN
ajis02-1680	406	4	,	,	PUNCT
ajis02-1680	406	5	organizations	organization	NOUN
ajis02-1680	406	6	may	may	AUX
ajis02-1680	406	7	be	be	AUX
ajis02-1680	406	8	reluctant	reluctant	ADJ
ajis02-1680	406	9	to	to	PART
ajis02-1680	406	10	adopt	adopt	VERB
ajis02-1680	406	11	xbrl	xbrl	PROPN
ajis02-1680	406	12	-	-	PUNCT
ajis02-1680	406	13	based	base	VERB
ajis02-1680	406	14	technologies	technology	NOUN
ajis02-1680	406	15	for	for	ADP
ajis02-1680	406	16	fear	fear	NOUN
ajis02-1680	406	17	of	of	ADP
ajis02-1680	406	18	being	be	AUX
ajis02-1680	406	19	left	leave	VERB
ajis02-1680	406	20	with	with	ADP
ajis02-1680	406	21	a	a	DET
ajis02-1680	406	22	superseded	supersede	VERB
ajis02-1680	406	23	technology	technology	NOUN
ajis02-1680	406	24	.	.	PUNCT
ajis02-1680	407	1	in	in	ADP
ajis02-1680	407	2	contrast	contrast	NOUN
ajis02-1680	407	3	,	,	PUNCT
ajis02-1680	407	4	the	the	DET
ajis02-1680	407	5	mandatory	mandatory	ADJ
ajis02-1680	407	6	xbrl	xbrl	PROPN
ajis02-1680	407	7	reporting	report	VERB
ajis02-1680	407	8	policy	policy	NOUN
ajis02-1680	407	9	in	in	ADP
ajis02-1680	407	10	the	the	DET
ajis02-1680	407	11	us	us	PROPN
ajis02-1680	407	12	has	have	AUX
ajis02-1680	407	13	unlocked	unlock	VERB
ajis02-1680	407	14	multiple	multiple	ADJ
ajis02-1680	407	15	possibilities	possibility	NOUN
ajis02-1680	407	16	from	from	ADP
ajis02-1680	407	17	xbrl	xbrl	PROPN
ajis02-1680	407	18	use	use	PROPN
ajis02-1680	407	19	.	.	PUNCT
ajis02-1680	408	1	aside	aside	ADV
ajis02-1680	408	2	from	from	ADP
ajis02-1680	408	3	facilitating	facilitate	VERB
ajis02-1680	408	4	financial	financial	ADJ
ajis02-1680	408	5	report	report	NOUN
ajis02-1680	408	6	filing	filing	NOUN
ajis02-1680	408	7	,	,	PUNCT
ajis02-1680	408	8	xbrl	xbrl	PROPN
ajis02-1680	408	9	can	can	AUX
ajis02-1680	408	10	afford	afford	VERB
ajis02-1680	408	11	organizations	organization	NOUN
ajis02-1680	408	12	more	more	ADV
ajis02-1680	408	13	ready	ready	ADJ
ajis02-1680	408	14	compliance	compliance	NOUN
ajis02-1680	408	15	with	with	ADP
ajis02-1680	408	16	regulations	regulation	NOUN
ajis02-1680	408	17	,	,	PUNCT
ajis02-1680	408	18	leverage	leverage	VERB
ajis02-1680	408	19	the	the	DET
ajis02-1680	408	20	value	value	NOUN
ajis02-1680	408	21	of	of	ADP
ajis02-1680	408	22	financial	financial	ADJ
ajis02-1680	408	23	data	datum	NOUN
ajis02-1680	408	24	via	via	ADP
ajis02-1680	408	25	business	business	NOUN
ajis02-1680	408	26	intelligence	intelligence	NOUN
ajis02-1680	408	27	and	and	CCONJ
ajis02-1680	408	28	analytics	analytic	NOUN
ajis02-1680	408	29	(	(	PUNCT
ajis02-1680	408	30	bi&a	bi&a	PROPN
ajis02-1680	408	31	)	)	PUNCT
ajis02-1680	408	32	,	,	PUNCT
ajis02-1680	408	33	enable	enable	VERB
ajis02-1680	408	34	interactive	interactive	ADJ
ajis02-1680	408	35	data	datum	NOUN
ajis02-1680	408	36	and	and	CCONJ
ajis02-1680	408	37	information	information	NOUN
ajis02-1680	408	38	visualizations	visualization	NOUN
ajis02-1680	408	39	(	(	PUNCT
ajis02-1680	408	40	idiv	idiv	NOUN
ajis02-1680	408	41	)	)	PUNCT
ajis02-1680	408	42	,	,	PUNCT
ajis02-1680	408	43	and	and	CCONJ
ajis02-1680	408	44	facilitate	facilitate	VERB
ajis02-1680	408	45	continuous	continuous	ADJ
ajis02-1680	408	46	auditing	auditing	NOUN
ajis02-1680	408	47	.	.	PUNCT
ajis02-1680	409	1	we	we	PRON
ajis02-1680	409	2	acknowledge	acknowledge	VERB
ajis02-1680	409	3	the	the	DET
ajis02-1680	409	4	limitations	limitation	NOUN
ajis02-1680	409	5	of	of	ADP
ajis02-1680	409	6	this	this	DET
ajis02-1680	409	7	study	study	NOUN
ajis02-1680	409	8	.	.	PUNCT
ajis02-1680	410	1	while	while	SCONJ
ajis02-1680	410	2	the	the	DET
ajis02-1680	410	3	authors	author	NOUN
ajis02-1680	410	4	remain	remain	VERB
ajis02-1680	410	5	informed	informed	ADJ
ajis02-1680	410	6	of	of	ADP
ajis02-1680	410	7	the	the	DET
ajis02-1680	410	8	current	current	ADJ
ajis02-1680	410	9	status	status	NOUN
ajis02-1680	410	10	of	of	ADP
ajis02-1680	410	11	sbr	sbr	NOUN
ajis02-1680	410	12	adoption	adoption	NOUN
ajis02-1680	410	13	in	in	ADP
ajis02-1680	410	14	australia	australia	PROPN
ajis02-1680	410	15	,	,	PUNCT
ajis02-1680	410	16	our	our	PRON
ajis02-1680	410	17	interpretive	interpretive	ADJ
ajis02-1680	410	18	case	case	NOUN
ajis02-1680	410	19	study	study	NOUN
ajis02-1680	410	20	relies	rely	VERB
ajis02-1680	410	21	on	on	ADP
ajis02-1680	410	22	the	the	DET
ajis02-1680	410	23	data	datum	NOUN
ajis02-1680	410	24	from	from	ADP
ajis02-1680	410	25	23	23	NUM
ajis02-1680	410	26	submission	submission	NOUN
ajis02-1680	410	27	documents	document	NOUN
ajis02-1680	410	28	to	to	ADP
ajis02-1680	410	29	the	the	DET
ajis02-1680	410	30	australian	australian	ADJ
ajis02-1680	410	31	treasury	treasury	NOUN
ajis02-1680	410	32	.	.	PUNCT
ajis02-1680	411	1	one	one	PRON
ajis02-1680	411	2	might	might	AUX
ajis02-1680	411	3	say	say	VERB
ajis02-1680	411	4	that	that	SCONJ
ajis02-1680	411	5	relying	rely	VERB
ajis02-1680	411	6	on	on	ADP
ajis02-1680	411	7	these	these	DET
ajis02-1680	411	8	submissions	submission	NOUN
ajis02-1680	411	9	alone	alone	ADV
ajis02-1680	411	10	may	may	AUX
ajis02-1680	411	11	not	not	PART
ajis02-1680	411	12	generate	generate	VERB
ajis02-1680	411	13	a	a	DET
ajis02-1680	411	14	sufficiently	sufficiently	ADV
ajis02-1680	411	15	broad	broad	ADJ
ajis02-1680	411	16	palette	palette	NOUN
ajis02-1680	411	17	of	of	ADP
ajis02-1680	411	18	stakeholders	stakeholder	NOUN
ajis02-1680	411	19	’	'	PUNCT
ajis02-1680	411	20	views	view	NOUN
ajis02-1680	411	21	.	.	PUNCT
ajis02-1680	412	1	several	several	ADJ
ajis02-1680	412	2	technological	technological	ADJ
ajis02-1680	412	3	considerations	consideration	NOUN
ajis02-1680	412	4	that	that	PRON
ajis02-1680	412	5	could	could	AUX
ajis02-1680	412	6	impact	impact	VERB
ajis02-1680	412	7	sbr	sbr	NOUN
ajis02-1680	412	8	adoption	adoption	NOUN
ajis02-1680	412	9	such	such	ADJ
ajis02-1680	412	10	as	as	ADP
ajis02-1680	412	11	security	security	NOUN
ajis02-1680	412	12	,	,	PUNCT
ajis02-1680	412	13	trust	trust	NOUN
ajis02-1680	412	14	and	and	CCONJ
ajis02-1680	412	15	privacy	privacy	NOUN
ajis02-1680	412	16	issues	issue	NOUN
ajis02-1680	412	17	were	be	AUX
ajis02-1680	412	18	not	not	PART
ajis02-1680	412	19	exhibited	exhibit	VERB
ajis02-1680	412	20	in	in	ADP
ajis02-1680	412	21	the	the	DET
ajis02-1680	412	22	submissions	submission	NOUN
ajis02-1680	412	23	.	.	PUNCT
ajis02-1680	413	1	since	since	SCONJ
ajis02-1680	413	2	security	security	NOUN
ajis02-1680	413	3	,	,	PUNCT
ajis02-1680	413	4	trust	trust	NOUN
ajis02-1680	413	5	and	and	CCONJ
ajis02-1680	413	6	privacy	privacy	NOUN
ajis02-1680	413	7	are	be	AUX
ajis02-1680	413	8	important	important	ADJ
ajis02-1680	413	9	in	in	ADP
ajis02-1680	413	10	is	be	AUX
ajis02-1680	413	11	adoption	adoption	NOUN
ajis02-1680	413	12	decisions	decision	NOUN
ajis02-1680	413	13	,	,	PUNCT
ajis02-1680	413	14	future	future	ADJ
ajis02-1680	413	15	research	research	NOUN
ajis02-1680	413	16	could	could	AUX
ajis02-1680	413	17	provide	provide	VERB
ajis02-1680	413	18	additional	additional	ADJ
ajis02-1680	413	19	findings	finding	NOUN
ajis02-1680	413	20	complementing	complement	VERB
ajis02-1680	413	21	this	this	DET
ajis02-1680	413	22	current	current	ADJ
ajis02-1680	413	23	research	research	NOUN
ajis02-1680	413	24	(	(	PUNCT
ajis02-1680	413	25	carter	carter	NOUN
ajis02-1680	413	26	,	,	PUNCT
ajis02-1680	413	27	shaupp	shaupp	NOUN
ajis02-1680	413	28	,	,	PUNCT
ajis02-1680	413	29	hobbs	hobbs	PROPN
ajis02-1680	413	30	&	&	CCONJ
ajis02-1680	413	31	campbell	campbell	PROPN
ajis02-1680	413	32	,	,	PUNCT
ajis02-1680	413	33	2011	2011	NUM
ajis02-1680	413	34	;	;	PUNCT
ajis02-1680	413	35	ali	ali	PROPN
ajis02-1680	413	36	,	,	PUNCT
ajis02-1680	413	37	soar	soar	PROPN
ajis02-1680	413	38	&	&	CCONJ
ajis02-1680	413	39	yong	yong	PROPN
ajis02-1680	413	40	,	,	PUNCT
ajis02-1680	413	41	2016	2016	NUM
ajis02-1680	413	42	)	)	PUNCT
ajis02-1680	413	43	.	.	PUNCT
ajis02-1680	414	1	future	future	ADJ
ajis02-1680	414	2	research	research	NOUN
ajis02-1680	414	3	may	may	AUX
ajis02-1680	414	4	refine	refine	VERB
ajis02-1680	414	5	this	this	DET
ajis02-1680	414	6	study	study	NOUN
ajis02-1680	414	7	with	with	ADP
ajis02-1680	414	8	broader	broad	ADJ
ajis02-1680	414	9	data	datum	NOUN
ajis02-1680	414	10	from	from	ADP
ajis02-1680	414	11	multiple	multiple	ADJ
ajis02-1680	414	12	stakeholders	stakeholder	NOUN
ajis02-1680	414	13	(	(	PUNCT
ajis02-1680	414	14	e.g.	e.g.	ADV
ajis02-1680	414	15	,	,	PUNCT
ajis02-1680	414	16	interviews	interview	NOUN
ajis02-1680	414	17	,	,	PUNCT
ajis02-1680	414	18	regulatory	regulatory	ADJ
ajis02-1680	414	19	policy	policy	NOUN
ajis02-1680	414	20	,	,	PUNCT
ajis02-1680	414	21	and	and	CCONJ
ajis02-1680	414	22	government	government	NOUN
ajis02-1680	414	23	documents	document	NOUN
ajis02-1680	414	24	)	)	PUNCT
ajis02-1680	414	25	.	.	PUNCT
ajis02-1680	415	1	undertaking	undertake	VERB
ajis02-1680	415	2	interview	interview	NOUN
ajis02-1680	415	3	or	or	CCONJ
ajis02-1680	415	4	survey	survey	NOUN
ajis02-1680	415	5	to	to	ADP
ajis02-1680	415	6	multiple	multiple	ADJ
ajis02-1680	415	7	stakeholders	stakeholder	NOUN
ajis02-1680	415	8	involved	involve	VERB
ajis02-1680	415	9	in	in	ADP
ajis02-1680	415	10	sbr	sbr	NOUN
ajis02-1680	415	11	adoption	adoption	NOUN
ajis02-1680	415	12	in	in	ADP
ajis02-1680	415	13	australia	australia	PROPN
ajis02-1680	415	14	,	,	PUNCT
ajis02-1680	415	15	for	for	ADP
ajis02-1680	415	16	example	example	NOUN
ajis02-1680	415	17	,	,	PUNCT
ajis02-1680	415	18	can	can	AUX
ajis02-1680	415	19	provide	provide	VERB
ajis02-1680	415	20	insightful	insightful	ADJ
ajis02-1680	415	21	findings	finding	NOUN
ajis02-1680	415	22	to	to	PART
ajis02-1680	415	23	complement	complement	VERB
ajis02-1680	415	24	or	or	CCONJ
ajis02-1680	415	25	confirm	confirm	VERB
ajis02-1680	415	26	this	this	DET
ajis02-1680	415	27	current	current	ADJ
ajis02-1680	415	28	research	research	NOUN
ajis02-1680	415	29	.	.	PUNCT
ajis02-1680	416	1	further	far	ADV
ajis02-1680	416	2	,	,	PUNCT
ajis02-1680	416	3	future	future	ADJ
ajis02-1680	416	4	research	research	NOUN
ajis02-1680	416	5	may	may	AUX
ajis02-1680	416	6	also	also	ADV
ajis02-1680	416	7	employ	employ	VERB
ajis02-1680	416	8	grounded	grounded	ADJ
ajis02-1680	416	9	theory	theory	NOUN
ajis02-1680	416	10	method	method	NOUN
ajis02-1680	416	11	to	to	PART
ajis02-1680	416	12	provide	provide	VERB
ajis02-1680	416	13	more	more	ADV
ajis02-1680	416	14	insightful	insightful	ADJ
ajis02-1680	416	15	findings	finding	NOUN
ajis02-1680	416	16	relative	relative	ADJ
ajis02-1680	416	17	to	to	ADP
ajis02-1680	416	18	sbr	sbr	NOUN
ajis02-1680	416	19	adoption	adoption	NOUN
ajis02-1680	416	20	in	in	ADP
ajis02-1680	416	21	australia	australia	PROPN
ajis02-1680	416	22	.	.	PUNCT
ajis02-1680	417	1	7	7	NUM
ajis02-1680	417	2	conclusion	conclusion	NOUN
ajis02-1680	417	3	whilst	whilst	SCONJ
ajis02-1680	417	4	acknowledging	acknowledge	VERB
ajis02-1680	417	5	the	the	DET
ajis02-1680	417	6	above	above	ADJ
ajis02-1680	417	7	limitation	limitation	NOUN
ajis02-1680	417	8	,	,	PUNCT
ajis02-1680	417	9	there	there	PRON
ajis02-1680	417	10	appears	appear	VERB
ajis02-1680	417	11	to	to	PART
ajis02-1680	417	12	be	be	AUX
ajis02-1680	417	13	themes	theme	NOUN
ajis02-1680	417	14	emerging	emerge	VERB
ajis02-1680	417	15	relative	relative	ADJ
ajis02-1680	417	16	to	to	ADP
ajis02-1680	417	17	constructivist	constructivist	ADJ
ajis02-1680	417	18	and	and	CCONJ
ajis02-1680	417	19	ecological	ecological	ADJ
ajis02-1680	417	20	rationalities	rationality	NOUN
ajis02-1680	417	21	.	.	PUNCT
ajis02-1680	418	1	in	in	ADP
ajis02-1680	418	2	australia	australia	PROPN
ajis02-1680	418	3	,	,	PUNCT
ajis02-1680	418	4	voluntary	voluntary	ADJ
ajis02-1680	418	5	adoption	adoption	NOUN
ajis02-1680	418	6	of	of	ADP
ajis02-1680	418	7	sbr	sbr	NOUN
ajis02-1680	418	8	-	-	PUNCT
ajis02-1680	418	9	based	base	VERB
ajis02-1680	418	10	financial	financial	ADJ
ajis02-1680	418	11	reporting	reporting	NOUN
ajis02-1680	418	12	has	have	AUX
ajis02-1680	418	13	not	not	PART
ajis02-1680	418	14	had	have	VERB
ajis02-1680	418	15	its	its	PRON
ajis02-1680	418	16	anticipated	anticipate	VERB
ajis02-1680	418	17	uptake	uptake	NOUN
ajis02-1680	418	18	.	.	PUNCT
ajis02-1680	419	1	on	on	ADP
ajis02-1680	419	2	the	the	DET
ajis02-1680	419	3	basis	basis	NOUN
ajis02-1680	419	4	of	of	ADP
ajis02-1680	419	5	cost	cost	NOUN
ajis02-1680	419	6	–	–	PUNCT
ajis02-1680	419	7	benefit	benefit	NOUN
ajis02-1680	419	8	analyses	analysis	NOUN
ajis02-1680	419	9	,	,	PUNCT
ajis02-1680	419	10	from	from	ADP
ajis02-1680	419	11	a	a	DET
ajis02-1680	419	12	constructivist	constructivist	ADJ
ajis02-1680	419	13	rationality	rationality	NOUN
ajis02-1680	419	14	perspective	perspective	NOUN
ajis02-1680	419	15	,	,	PUNCT
ajis02-1680	419	16	the	the	DET
ajis02-1680	419	17	case	case	NOUN
ajis02-1680	419	18	for	for	ADP
ajis02-1680	419	19	sbr	sbr	NOUN
ajis02-1680	419	20	reporting	reporting	NOUN
ajis02-1680	419	21	appears	appear	VERB
ajis02-1680	419	22	quite	quite	ADV
ajis02-1680	419	23	attractive	attractive	ADJ
ajis02-1680	419	24	.	.	PUNCT
ajis02-1680	420	1	to	to	ADP
ajis02-1680	420	2	a	a	DET
ajis02-1680	420	3	large	large	ADJ
ajis02-1680	420	4	extent	extent	NOUN
ajis02-1680	420	5	,	,	PUNCT
ajis02-1680	420	6	however	however	ADV
ajis02-1680	420	7	,	,	PUNCT
ajis02-1680	420	8	australian	australian	ADJ
ajis02-1680	420	9	companies	company	NOUN
ajis02-1680	420	10	have	have	AUX
ajis02-1680	420	11	not	not	PART
ajis02-1680	420	12	yet	yet	ADV
ajis02-1680	420	13	adopted	adopt	VERB
ajis02-1680	420	14	sbrenabled	sbrenable	VERB
ajis02-1680	420	15	financial	financial	ADJ
ajis02-1680	420	16	reporting	reporting	NOUN
ajis02-1680	420	17	.	.	PUNCT
ajis02-1680	421	1	it	it	PRON
ajis02-1680	421	2	seems	seem	VERB
ajis02-1680	421	3	that	that	SCONJ
ajis02-1680	421	4	satisfying	satisfy	VERB
ajis02-1680	421	5	the	the	DET
ajis02-1680	421	6	constructivist	constructivist	ADJ
ajis02-1680	421	7	requirements	requirement	NOUN
ajis02-1680	421	8	of	of	ADP
ajis02-1680	421	9	an	an	DET
ajis02-1680	421	10	adoption	adoption	NOUN
ajis02-1680	421	11	choice	choice	NOUN
ajis02-1680	421	12	is	be	AUX
ajis02-1680	421	13	not	not	PART
ajis02-1680	421	14	sufficient	sufficient	ADJ
ajis02-1680	421	15	motivation	motivation	NOUN
ajis02-1680	421	16	to	to	PART
ajis02-1680	421	17	actually	actually	ADV
ajis02-1680	421	18	adopt	adopt	VERB
ajis02-1680	421	19	a	a	DET
ajis02-1680	421	20	particular	particular	ADJ
ajis02-1680	421	21	technology	technology	NOUN
ajis02-1680	421	22	.	.	PUNCT
ajis02-1680	422	1	ecological	ecological	ADJ
ajis02-1680	422	2	rationality	rationality	NOUN
ajis02-1680	422	3	appears	appear	VERB
ajis02-1680	422	4	to	to	PART
ajis02-1680	422	5	play	play	VERB
ajis02-1680	422	6	a	a	DET
ajis02-1680	422	7	substantial	substantial	ADJ
ajis02-1680	422	8	role	role	NOUN
ajis02-1680	422	9	in	in	ADP
ajis02-1680	422	10	such	such	ADJ
ajis02-1680	422	11	adoption	adoption	NOUN
ajis02-1680	422	12	choices	choice	NOUN
ajis02-1680	422	13	.	.	PUNCT
ajis02-1680	423	1	in	in	ADP
ajis02-1680	423	2	the	the	DET
ajis02-1680	423	3	case	case	NOUN
ajis02-1680	423	4	of	of	ADP
ajis02-1680	423	5	sbr	sbr	NOUN
ajis02-1680	423	6	,	,	PUNCT
ajis02-1680	423	7	it	it	PRON
ajis02-1680	423	8	appears	appear	VERB
ajis02-1680	423	9	that	that	SCONJ
ajis02-1680	423	10	without	without	ADP
ajis02-1680	423	11	the	the	DET
ajis02-1680	423	12	right	right	ADJ
ajis02-1680	423	13	combination	combination	NOUN
ajis02-1680	423	14	of	of	ADP
ajis02-1680	423	15	the	the	DET
ajis02-1680	423	16	environmental	environmental	ADJ
ajis02-1680	423	17	,	,	PUNCT
ajis02-1680	423	18	technological	technological	ADJ
ajis02-1680	423	19	,	,	PUNCT
ajis02-1680	423	20	and	and	CCONJ
ajis02-1680	423	21	australasian	australasian	ADJ
ajis02-1680	423	22	journal	journal	NOUN
ajis02-1680	423	23	of	of	ADP
ajis02-1680	423	24	information	information	NOUN
ajis02-1680	423	25	systems	systems	PROPN
ajis02-1680	423	26	perdana	perdana	PROPN
ajis02-1680	423	27	,	,	PUNCT
ajis02-1680	423	28	robb	robb	NOUN
ajis02-1680	423	29	,	,	PUNCT
ajis02-1680	423	30	rohde	rohde	PROPN
ajis02-1680	423	31	&	&	CCONJ
ajis02-1680	423	32	birt	birt	PROPN
ajis02-1680	423	33	2018	2018	NUM
ajis02-1680	423	34	,	,	PUNCT
ajis02-1680	423	35	vol	vol	NOUN
ajis02-1680	423	36	22	22	NUM
ajis02-1680	423	37	,	,	PUNCT
ajis02-1680	423	38	research	research	NOUN
ajis02-1680	423	39	article	article	NOUN
ajis02-1680	423	40	sbr	sbr	NOUN
ajis02-1680	423	41	adoption	adoption	NOUN
ajis02-1680	423	42	in	in	ADP
ajis02-1680	423	43	australia	australia	PROPN
ajis02-1680	423	44	23	23	NUM
ajis02-1680	423	45	regulatory	regulatory	ADJ
ajis02-1680	423	46	strategies	strategy	NOUN
ajis02-1680	423	47	,	,	PUNCT
ajis02-1680	423	48	affordances	affordance	NOUN
ajis02-1680	423	49	,	,	PUNCT
ajis02-1680	423	50	and	and	CCONJ
ajis02-1680	423	51	incentives	incentive	NOUN
ajis02-1680	423	52	,	,	PUNCT
ajis02-1680	423	53	companies	company	NOUN
ajis02-1680	423	54	make	make	VERB
ajis02-1680	423	55	their	their	PRON
ajis02-1680	423	56	own	own	ADJ
ajis02-1680	423	57	rational	rational	ADJ
ajis02-1680	423	58	decisions	decision	NOUN
ajis02-1680	423	59	not	not	PART
ajis02-1680	423	60	to	to	PART
ajis02-1680	423	61	adopt	adopt	VERB
ajis02-1680	423	62	technologies	technology	NOUN
ajis02-1680	423	63	.	.	PUNCT
ajis02-1680	424	1	while	while	SCONJ
ajis02-1680	424	2	the	the	DET
ajis02-1680	424	3	choice	choice	NOUN
ajis02-1680	424	4	to	to	PART
ajis02-1680	424	5	mandate	mandate	VERB
ajis02-1680	424	6	the	the	DET
ajis02-1680	424	7	use	use	NOUN
ajis02-1680	424	8	of	of	ADP
ajis02-1680	424	9	technologies	technology	NOUN
ajis02-1680	424	10	such	such	ADJ
ajis02-1680	424	11	as	as	ADP
ajis02-1680	424	12	sbr	sbr	NOUN
ajis02-1680	424	13	remains	remain	VERB
ajis02-1680	424	14	with	with	ADP
ajis02-1680	424	15	governments	government	NOUN
ajis02-1680	424	16	,	,	PUNCT
ajis02-1680	424	17	there	there	PRON
ajis02-1680	424	18	still	still	ADV
ajis02-1680	424	19	needs	need	VERB
ajis02-1680	424	20	to	to	PART
ajis02-1680	424	21	be	be	AUX
ajis02-1680	424	22	awareness	awareness	NOUN
ajis02-1680	424	23	that	that	SCONJ
ajis02-1680	424	24	consideration	consideration	NOUN
ajis02-1680	424	25	must	must	AUX
ajis02-1680	424	26	still	still	ADV
ajis02-1680	424	27	be	be	AUX
ajis02-1680	424	28	given	give	VERB
ajis02-1680	424	29	to	to	ADP
ajis02-1680	424	30	the	the	DET
ajis02-1680	424	31	aforementioned	aforementioned	ADJ
ajis02-1680	424	32	strategies	strategy	NOUN
ajis02-1680	424	33	,	,	PUNCT
ajis02-1680	424	34	affordances	affordance	NOUN
ajis02-1680	424	35	,	,	PUNCT
ajis02-1680	424	36	and	and	CCONJ
ajis02-1680	424	37	incentives	incentive	VERB
ajis02-1680	424	38	to	to	PART
ajis02-1680	424	39	ensure	ensure	VERB
ajis02-1680	424	40	the	the	DET
ajis02-1680	424	41	desired	desire	VERB
ajis02-1680	424	42	adoption	adoption	NOUN
ajis02-1680	424	43	of	of	ADP
ajis02-1680	424	44	the	the	DET
ajis02-1680	424	45	particular	particular	ADJ
ajis02-1680	424	46	technology	technology	NOUN
ajis02-1680	424	47	.	.	PUNCT
ajis02-1680	425	1	references	reference	NOUN
ajis02-1680	425	2	ali	ali	PROPN
ajis02-1680	425	3	,	,	PUNCT
ajis02-1680	425	4	o.	o.	PROPN
ajis02-1680	425	5	,	,	PUNCT
ajis02-1680	425	6	soar	soar	PROPN
ajis02-1680	425	7	,	,	PUNCT
ajis02-1680	425	8	j.	j.	PROPN
ajis02-1680	425	9	,	,	PUNCT
ajis02-1680	425	10	&	&	CCONJ
ajis02-1680	425	11	yong	yong	PROPN
ajis02-1680	425	12	,	,	PUNCT
ajis02-1680	425	13	j.	j.	PROPN
ajis02-1680	425	14	2016	2016	NUM
ajis02-1680	425	15	.	.	PUNCT
ajis02-1680	426	1	an	an	DET
ajis02-1680	426	2	investigation	investigation	NOUN
ajis02-1680	426	3	of	of	ADP
ajis02-1680	426	4	the	the	DET
ajis02-1680	426	5	challenges	challenge	NOUN
ajis02-1680	426	6	and	and	CCONJ
ajis02-1680	426	7	issues	issue	NOUN
ajis02-1680	426	8	influencing	influence	VERB
ajis02-1680	426	9	the	the	DET
ajis02-1680	426	10	adoption	adoption	NOUN
ajis02-1680	426	11	of	of	ADP
ajis02-1680	426	12	cloud	cloud	NOUN
ajis02-1680	426	13	computing	computing	NOUN
ajis02-1680	426	14	in	in	ADP
ajis02-1680	426	15	australian	australian	ADJ
ajis02-1680	426	16	regional	regional	ADJ
ajis02-1680	426	17	municipal	municipal	ADJ
ajis02-1680	426	18	governments	government	NOUN
ajis02-1680	426	19	.	.	PUNCT
ajis02-1680	427	1	journal	journal	NOUN
ajis02-1680	427	2	of	of	ADP
ajis02-1680	427	3	information	information	NOUN
ajis02-1680	427	4	security	security	NOUN
ajis02-1680	427	5	and	and	CCONJ
ajis02-1680	427	6	applications	application	NOUN
ajis02-1680	427	7	,	,	PUNCT
ajis02-1680	427	8	27	27	NUM
ajis02-1680	427	9	-	-	SYM
ajis02-1680	427	10	28	28	NUM
ajis02-1680	427	11	,	,	PUNCT
ajis02-1680	427	12	19	19	NUM
ajis02-1680	427	13	-	-	SYM
ajis02-1680	427	14	34	34	NUM
ajis02-1680	427	15	.	.	PUNCT
ajis02-1680	428	1	alles	alle	NOUN
ajis02-1680	428	2	,	,	PUNCT
ajis02-1680	428	3	m.	m.	NOUN
ajis02-1680	428	4	&	&	CCONJ
ajis02-1680	428	5	piechocki	piechocki	NOUN
ajis02-1680	428	6	,	,	PUNCT
ajis02-1680	428	7	m.	m.	NOUN
ajis02-1680	428	8	(	(	PUNCT
ajis02-1680	428	9	2012	2012	NUM
ajis02-1680	428	10	)	)	PUNCT
ajis02-1680	428	11	,	,	PUNCT
ajis02-1680	428	12	will	will	AUX
ajis02-1680	428	13	xbrl	xbrl	PROPN
ajis02-1680	428	14	improve	improve	VERB
ajis02-1680	428	15	corporate	corporate	ADJ
ajis02-1680	428	16	governance	governance	NOUN
ajis02-1680	428	17	?	?	PUNCT
ajis02-1680	429	1	a	a	DET
ajis02-1680	429	2	framework	framework	NOUN
ajis02-1680	429	3	for	for	ADP
ajis02-1680	429	4	enhancing	enhance	VERB
ajis02-1680	429	5	governance	governance	NOUN
ajis02-1680	429	6	decision	decision	NOUN
ajis02-1680	429	7	making	make	VERB
ajis02-1680	429	8	using	use	VERB
ajis02-1680	429	9	interactive	interactive	ADJ
ajis02-1680	429	10	data	datum	NOUN
ajis02-1680	429	11	.	.	PUNCT
ajis02-1680	430	1	international	international	ADJ
ajis02-1680	430	2	journal	journal	PROPN
ajis02-1680	430	3	of	of	ADP
ajis02-1680	430	4	accounting	accounting	NOUN
ajis02-1680	430	5	information	information	NOUN
ajis02-1680	430	6	systems	system	NOUN
ajis02-1680	430	7	,	,	PUNCT
ajis02-1680	430	8	13(2	13(2	PROPN
ajis02-1680	430	9	)	)	PUNCT
ajis02-1680	430	10	.	.	PUNCT
ajis02-1680	431	1	91	91	NUM
ajis02-1680	431	2	-	-	SYM
ajis02-1680	431	3	108	108	NUM
ajis02-1680	431	4	.	.	PUNCT
ajis02-1680	432	1	australian	australian	ADJ
ajis02-1680	432	2	government	government	NOUN
ajis02-1680	432	3	(	(	PUNCT
ajis02-1680	432	4	2001	2001	NUM
ajis02-1680	432	5	)	)	PUNCT
ajis02-1680	432	6	.	.	PUNCT
ajis02-1680	433	1	federal	federal	ADJ
ajis02-1680	433	2	register	register	NOUN
ajis02-1680	433	3	of	of	ADP
ajis02-1680	433	4	legislation	legislation	NOUN
ajis02-1680	433	5	.	.	PUNCT
ajis02-1680	434	1	https://www.legislation.gov.au/details/f2013c00529/html/volume_1#_t	https://www.legislation.gov.au/details/f2013c00529/html/volume_1#_t	PROPN
ajis02-1680	434	2	oc362443230	oc362443230	PROPN
ajis02-1680	434	3	accessed	access	VERB
ajis02-1680	434	4	:	:	PUNCT
ajis02-1680	435	1	[	[	X
ajis02-1680	435	2	22	22	NUM
ajis02-1680	435	3	february	february	NOUN
ajis02-1680	435	4	2017	2017	NUM
ajis02-1680	435	5	]	]	PUNCT
ajis02-1680	435	6	.	.	PUNCT
ajis02-1680	436	1	australia	australia	PROPN
ajis02-1680	436	2	government	government	NOUN
ajis02-1680	436	3	(	(	PUNCT
ajis02-1680	436	4	2013	2013	NUM
ajis02-1680	436	5	)	)	PUNCT
ajis02-1680	436	6	,	,	PUNCT
ajis02-1680	436	7	report	report	NOUN
ajis02-1680	436	8	of	of	ADP
ajis02-1680	436	9	the	the	DET
ajis02-1680	436	10	registrar	registrar	NOUN
ajis02-1680	436	11	https://abr.gov.au/about-us/report-ofthe-registrar-previous-years/report-of-the-registrar-2012-13/performance-andachievements/	https://abr.gov.au/about-us/report-ofthe-registrar-previous-years/report-of-the-registrar-2012-13/performance-andachievements/	NOUN
ajis02-1680	436	12	accessed	access	VERB
ajis02-1680	436	13	:	:	PUNCT
ajis02-1680	437	1	[	[	X
ajis02-1680	437	2	19	19	NUM
ajis02-1680	437	3	april	april	PROPN
ajis02-1680	437	4	2018	2018	NUM
ajis02-1680	437	5	]	]	PUNCT
ajis02-1680	437	6	australia	australia	PROPN
ajis02-1680	437	7	government	government	NOUN
ajis02-1680	437	8	(	(	PUNCT
ajis02-1680	437	9	2015	2015	NUM
ajis02-1680	437	10	)	)	PUNCT
ajis02-1680	437	11	,	,	PUNCT
ajis02-1680	437	12	report	report	NOUN
ajis02-1680	437	13	of	of	ADP
ajis02-1680	437	14	the	the	DET
ajis02-1680	437	15	registrar	registrar	NOUN
ajis02-1680	437	16	https://abr.gov.au/about-us/report-ofthe-registrar-previous-years/report-of-the-registrar-2014-15/overview/	https://abr.gov.au/about-us/report-ofthe-registrar-previous-years/report-of-the-registrar-2014-15/overview/	NOUN
ajis02-1680	437	17	accessed	access	VERB
ajis02-1680	437	18	:	:	PUNCT
ajis02-1680	437	19	[	[	X
ajis02-1680	437	20	19	19	NUM
ajis02-1680	437	21	april	april	PROPN
ajis02-1680	437	22	2018	2018	NUM
ajis02-1680	437	23	]	]	PUNCT
ajis02-1680	437	24	azam	azam	PROPN
ajis02-1680	437	25	,	,	PUNCT
ajis02-1680	437	26	s.	s.	PROPN
ajis02-1680	437	27	,	,	PUNCT
ajis02-1680	437	28	&	&	CCONJ
ajis02-1680	437	29	taylor	taylor	PROPN
ajis02-1680	437	30	.	.	PUNCT
ajis02-1680	438	1	d.	d.	PROPN
ajis02-1680	438	2	(	(	PUNCT
ajis02-1680	438	3	2011	2011	NUM
ajis02-1680	438	4	)	)	PUNCT
ajis02-1680	438	5	.	.	PUNCT
ajis02-1680	439	1	standard	standard	ADJ
ajis02-1680	439	2	business	business	NOUN
ajis02-1680	439	3	reporting	reporting	NOUN
ajis02-1680	439	4	in	in	ADP
ajis02-1680	439	5	australia	australia	PROPN
ajis02-1680	439	6	:	:	PUNCT
ajis02-1680	439	7	voluntary	voluntary	ADJ
ajis02-1680	439	8	take	take	VERB
ajis02-1680	439	9	-	-	PUNCT
ajis02-1680	439	10	up	up	ADP
ajis02-1680	439	11	issues	issue	NOUN
ajis02-1680	439	12	facing	face	VERB
ajis02-1680	439	13	users	user	NOUN
ajis02-1680	439	14	,	,	PUNCT
ajis02-1680	439	15	preparers	preparer	NOUN
ajis02-1680	439	16	and	and	CCONJ
ajis02-1680	439	17	regulators	regulator	NOUN
ajis02-1680	439	18	of	of	ADP
ajis02-1680	439	19	company	company	NOUN
ajis02-1680	439	20	financial	financial	ADJ
ajis02-1680	439	21	and	and	CCONJ
ajis02-1680	439	22	business	business	NOUN
ajis02-1680	439	23	reports	report	NOUN
ajis02-1680	439	24	.	.	PUNCT
ajis02-1680	440	1	accountancy	accountancy	NOUN
ajis02-1680	440	2	business	business	NOUN
ajis02-1680	440	3	and	and	CCONJ
ajis02-1680	440	4	public	public	ADJ
ajis02-1680	440	5	interest	interest	NOUN
ajis02-1680	440	6	,	,	PUNCT
ajis02-1680	440	7	10(1	10(1	NUM
ajis02-1680	440	8	)	)	PUNCT
ajis02-1680	440	9	,	,	PUNCT
ajis02-1680	440	10	16	16	NUM
ajis02-1680	440	11	-	-	SYM
ajis02-1680	440	12	41	41	NUM
ajis02-1680	440	13	.	.	PUNCT
ajis02-1680	441	1	azam	azam	PROPN
ajis02-1680	441	2	,	,	PUNCT
ajis02-1680	441	3	s.	s.	PROPN
ajis02-1680	441	4	,	,	PUNCT
ajis02-1680	441	5	&	&	CCONJ
ajis02-1680	441	6	taylor	taylor	PROPN
ajis02-1680	441	7	.	.	PUNCT
ajis02-1680	442	1	d.	d.	PROPN
ajis02-1680	442	2	(	(	PUNCT
ajis02-1680	442	3	2016	2016	NUM
ajis02-1680	442	4	)	)	PUNCT
ajis02-1680	442	5	.	.	PUNCT
ajis02-1680	443	1	adopting	adopt	VERB
ajis02-1680	443	2	standard	standard	ADJ
ajis02-1680	443	3	business	business	NOUN
ajis02-1680	443	4	reporting	reporting	NOUN
ajis02-1680	443	5	in	in	ADP
ajis02-1680	443	6	australia	australia	PROPN
ajis02-1680	443	7	:	:	PUNCT
ajis02-1680	443	8	are	be	AUX
ajis02-1680	443	9	cfos	cfos	PROPN
ajis02-1680	443	10	persuaded	persuade	VERB
ajis02-1680	443	11	by	by	ADP
ajis02-1680	443	12	technology	technology	NOUN
ajis02-1680	443	13	attributes	attribute	VERB
ajis02-1680	443	14	?	?	PUNCT
ajis02-1680	444	1	malaysian	malaysian	ADJ
ajis02-1680	444	2	accounting	accounting	PROPN
ajis02-1680	444	3	review	review	PROPN
ajis02-1680	444	4	,	,	PUNCT
ajis02-1680	444	5	12	12	NUM
ajis02-1680	444	6	(	(	PUNCT
ajis02-1680	444	7	1	1	NUM
ajis02-1680	444	8	)	)	PUNCT
ajis02-1680	444	9	,	,	PUNCT
ajis02-1680	444	10	27	27	NUM
ajis02-1680	444	11	-	-	SYM
ajis02-1680	444	12	54	54	NUM
ajis02-1680	444	13	.	.	PUNCT
ajis02-1680	445	1	baldwin	baldwin	PROPN
ajis02-1680	445	2	,	,	PUNCT
ajis02-1680	445	3	a.a	a.a	PROPN
ajis02-1680	445	4	.	.	PROPN
ajis02-1680	445	5	,	,	PUNCT
ajis02-1680	445	6	brown	brown	PROPN
ajis02-1680	445	7	,	,	PUNCT
ajis02-1680	445	8	c.	c.	PROPN
ajis02-1680	445	9	e.	e.	PROPN
ajis02-1680	445	10	&	&	CCONJ
ajis02-1680	445	11	trinkle	trinkle	PROPN
ajis02-1680	445	12	,	,	PUNCT
ajis02-1680	445	13	b.	b.	PROPN
ajis02-1680	445	14	s.	s.	PROPN
ajis02-1680	445	15	2006	2006	NUM
ajis02-1680	445	16	.	.	PUNCT
ajis02-1680	446	1	xbrl	xbrl	PROPN
ajis02-1680	446	2	:	:	PUNCT
ajis02-1680	446	3	an	an	DET
ajis02-1680	446	4	impacts	impact	NOUN
ajis02-1680	446	5	framework	framework	NOUN
ajis02-1680	446	6	and	and	CCONJ
ajis02-1680	446	7	research	research	NOUN
ajis02-1680	446	8	challenge	challenge	NOUN
ajis02-1680	446	9	.	.	PUNCT
ajis02-1680	447	1	journal	journal	NOUN
ajis02-1680	447	2	of	of	ADP
ajis02-1680	447	3	emerging	emerge	VERB
ajis02-1680	447	4	technologies	technology	NOUN
ajis02-1680	447	5	in	in	ADP
ajis02-1680	447	6	accounting	accounting	NOUN
ajis02-1680	447	7	,	,	PUNCT
ajis02-1680	447	8	3	3	NUM
ajis02-1680	447	9	,	,	PUNCT
ajis02-1680	447	10	97	97	NUM
ajis02-1680	447	11	-	-	SYM
ajis02-1680	447	12	116	116	NUM
ajis02-1680	447	13	.	.	PUNCT
ajis02-1680	448	1	carter	carter	PROPN
ajis02-1680	448	2	,	,	PUNCT
ajis02-1680	448	3	l.	l.	PROPN
ajis02-1680	448	4	,	,	PUNCT
ajis02-1680	448	5	shaupp	shaupp	PROPN
ajis02-1680	448	6	,	,	PUNCT
ajis02-1680	448	7	l.c	l.c	PROPN
ajis02-1680	448	8	.	.	PROPN
ajis02-1680	448	9	,	,	PUNCT
ajis02-1680	448	10	hobbs	hobbs	PROPN
ajis02-1680	448	11	,	,	PUNCT
ajis02-1680	448	12	j.	j.	PROPN
ajis02-1680	448	13	,	,	PUNCT
ajis02-1680	448	14	&	&	CCONJ
ajis02-1680	448	15	campbell	campbell	PROPN
ajis02-1680	448	16	,	,	PUNCT
ajis02-1680	448	17	r.	r.	PROPN
ajis02-1680	448	18	2011	2011	NUM
ajis02-1680	448	19	.	.	PUNCT
ajis02-1680	449	1	the	the	DET
ajis02-1680	449	2	role	role	NOUN
ajis02-1680	449	3	of	of	ADP
ajis02-1680	449	4	security	security	NOUN
ajis02-1680	449	5	and	and	CCONJ
ajis02-1680	449	6	trust	trust	NOUN
ajis02-1680	449	7	in	in	ADP
ajis02-1680	449	8	the	the	DET
ajis02-1680	449	9	adoption	adoption	NOUN
ajis02-1680	449	10	of	of	ADP
ajis02-1680	449	11	online	online	ADJ
ajis02-1680	449	12	tax	tax	NOUN
ajis02-1680	449	13	filing	filing	NOUN
ajis02-1680	449	14	.	.	PUNCT
ajis02-1680	450	1	transforming	transform	VERB
ajis02-1680	450	2	government	government	NOUN
ajis02-1680	450	3	:	:	PUNCT
ajis02-1680	450	4	people	people	NOUN
ajis02-1680	450	5	,	,	PUNCT
ajis02-1680	450	6	process	process	NOUN
ajis02-1680	450	7	and	and	CCONJ
ajis02-1680	450	8	policy	policy	NOUN
ajis02-1680	450	9	,	,	PUNCT
ajis02-1680	450	10	5(4	5(4	NUM
ajis02-1680	450	11	)	)	PUNCT
ajis02-1680	450	12	,	,	PUNCT
ajis02-1680	450	13	303	303	NUM
ajis02-1680	450	14	-	-	SYM
ajis02-1680	450	15	318	318	NUM
ajis02-1680	450	16	.	.	PUNCT
ajis02-1680	450	17	chatterjee	chatterjee	PROPN
ajis02-1680	450	18	,	,	PUNCT
ajis02-1680	450	19	s.	s.	PROPN
ajis02-1680	450	20	,	,	PUNCT
ajis02-1680	450	21	moody	moody	PROPN
ajis02-1680	450	22	,	,	PUNCT
ajis02-1680	450	23	g.	g.	PROPN
ajis02-1680	450	24	,	,	PUNCT
ajis02-1680	450	25	lowry	lowry	PROPN
ajis02-1680	450	26	,	,	PUNCT
ajis02-1680	450	27	p.b	p.b	PROPN
ajis02-1680	450	28	.	.	PROPN
ajis02-1680	450	29	,	,	PUNCT
ajis02-1680	450	30	chakraborty	chakraborty	PROPN
ajis02-1680	450	31	,	,	PUNCT
ajis02-1680	450	32	s.	s.	PROPN
ajis02-1680	450	33	,	,	PUNCT
ajis02-1680	450	34	&	&	CCONJ
ajis02-1680	450	35	hardin	hardin	PROPN
ajis02-1680	450	36	,	,	PUNCT
ajis02-1680	450	37	a.	a.	PROPN
ajis02-1680	450	38	(	(	PUNCT
ajis02-1680	450	39	2015	2015	NUM
ajis02-1680	450	40	)	)	PUNCT
ajis02-1680	450	41	.	.	PUNCT
ajis02-1680	451	1	strategic	strategic	ADJ
ajis02-1680	451	2	relevance	relevance	NOUN
ajis02-1680	451	3	of	of	ADP
ajis02-1680	451	4	organizational	organizational	ADJ
ajis02-1680	451	5	virtues	virtue	NOUN
ajis02-1680	451	6	enabled	enable	VERB
ajis02-1680	451	7	by	by	ADP
ajis02-1680	451	8	information	information	NOUN
ajis02-1680	451	9	technology	technology	NOUN
ajis02-1680	451	10	in	in	ADP
ajis02-1680	451	11	organizational	organizational	ADJ
ajis02-1680	451	12	innovation	innovation	NOUN
ajis02-1680	451	13	.	.	PUNCT
ajis02-1680	452	1	journal	journal	PROPN
ajis02-1680	452	2	of	of	ADP
ajis02-1680	452	3	management	management	NOUN
ajis02-1680	452	4	information	information	NOUN
ajis02-1680	452	5	systems	system	NOUN
ajis02-1680	452	6	,	,	PUNCT
ajis02-1680	452	7	32(3	32(3	NUM
ajis02-1680	452	8	)	)	PUNCT
ajis02-1680	452	9	,	,	PUNCT
ajis02-1680	452	10	158	158	NUM
ajis02-1680	452	11	-	-	SYM
ajis02-1680	452	12	196	196	NUM
ajis02-1680	452	13	.	.	PUNCT
ajis02-1680	453	1	chen	chen	PROPN
ajis02-1680	453	2	,	,	PUNCT
ajis02-1680	453	3	y	y	PROPN
ajis02-1680	453	4	-	-	PUNCT
ajis02-1680	453	5	c.	c.	PROPN
ajis02-1680	453	6	(	(	PUNCT
ajis02-1680	453	7	2012	2012	NUM
ajis02-1680	453	8	)	)	PUNCT
ajis02-1680	453	9	.	.	PUNCT
ajis02-1680	454	1	a	a	DET
ajis02-1680	454	2	comparative	comparative	ADJ
ajis02-1680	454	3	study	study	NOUN
ajis02-1680	454	4	of	of	ADP
ajis02-1680	454	5	e	e	NOUN
ajis02-1680	454	6	-	-	NOUN
ajis02-1680	454	7	government	government	ADJ
ajis02-1680	454	8	xbrl	xbrl	PROPN
ajis02-1680	454	9	implementations	implementation	NOUN
ajis02-1680	454	10	:	:	PUNCT
ajis02-1680	454	11	the	the	DET
ajis02-1680	454	12	potential	potential	NOUN
ajis02-1680	454	13	of	of	ADP
ajis02-1680	454	14	improving	improve	VERB
ajis02-1680	454	15	information	information	NOUN
ajis02-1680	454	16	transparency	transparency	NOUN
ajis02-1680	454	17	and	and	CCONJ
ajis02-1680	454	18	efficiency	efficiency	NOUN
ajis02-1680	454	19	.	.	PUNCT
ajis02-1680	455	1	government	government	NOUN
ajis02-1680	455	2	information	information	NOUN
ajis02-1680	455	3	quarterly	quarterly	ADV
ajis02-1680	455	4	,	,	PUNCT
ajis02-1680	455	5	29	29	NUM
ajis02-1680	455	6	(	(	PUNCT
ajis02-1680	455	7	4	4	NUM
ajis02-1680	455	8	):	):	PUNCT
ajis02-1680	455	9	553	553	NUM
ajis02-1680	455	10	–	–	SYM
ajis02-1680	455	11	563	563	NUM
ajis02-1680	455	12	.	.	PUNCT
ajis02-1680	456	1	chen	chen	PROPN
ajis02-1680	456	2	,	,	PUNCT
ajis02-1680	456	3	y	y	PROPN
ajis02-1680	456	4	-	-	PUNCT
ajis02-1680	456	5	c.	c.	NOUN
ajis02-1680	456	6	(	(	PUNCT
ajis02-1680	456	7	2013	2013	NUM
ajis02-1680	456	8	)	)	PUNCT
ajis02-1680	456	9	.	.	PUNCT
ajis02-1680	457	1	improving	improve	VERB
ajis02-1680	457	2	transparency	transparency	NOUN
ajis02-1680	457	3	in	in	ADP
ajis02-1680	457	4	the	the	DET
ajis02-1680	457	5	financial	financial	ADJ
ajis02-1680	457	6	sector	sector	NOUN
ajis02-1680	457	7	:	:	PUNCT
ajis02-1680	457	8	e	e	X
ajis02-1680	457	9	-	-	NOUN
ajis02-1680	457	10	government	government	ADJ
ajis02-1680	457	11	xbrl	xbrl	NOUN
ajis02-1680	457	12	implementation	implementation	NOUN
ajis02-1680	457	13	in	in	ADP
ajis02-1680	457	14	the	the	DET
ajis02-1680	457	15	united	united	PROPN
ajis02-1680	457	16	states	states	PROPN
ajis02-1680	457	17	.	.	PUNCT
ajis02-1680	458	1	public	public	ADJ
ajis02-1680	458	2	performance	performance	NOUN
ajis02-1680	458	3	&	&	CCONJ
ajis02-1680	458	4	management	management	PROPN
ajis02-1680	458	5	review	review	PROPN
ajis02-1680	458	6	,	,	PUNCT
ajis02-1680	458	7	37(2	37(2	PRON
ajis02-1680	458	8	):	):	PUNCT
ajis02-1680	458	9	241262	241262	NUM
ajis02-1680	458	10	.	.	PUNCT
ajis02-1680	459	1	australasian	australasian	ADJ
ajis02-1680	459	2	journal	journal	NOUN
ajis02-1680	459	3	of	of	ADP
ajis02-1680	459	4	information	information	NOUN
ajis02-1680	459	5	systems	systems	PROPN
ajis02-1680	459	6	perdana	perdana	PROPN
ajis02-1680	459	7	,	,	PUNCT
ajis02-1680	459	8	robb	robb	NOUN
ajis02-1680	459	9	,	,	PUNCT
ajis02-1680	459	10	rohde	rohde	PROPN
ajis02-1680	459	11	&	&	CCONJ
ajis02-1680	459	12	birt	birt	PROPN
ajis02-1680	459	13	2018	2018	NUM
ajis02-1680	459	14	,	,	PUNCT
ajis02-1680	459	15	vol	vol	NOUN
ajis02-1680	459	16	22	22	NUM
ajis02-1680	459	17	,	,	PUNCT
ajis02-1680	459	18	research	research	NOUN
ajis02-1680	459	19	article	article	NOUN
ajis02-1680	459	20	sbr	sbr	NOUN
ajis02-1680	459	21	adoption	adoption	NOUN
ajis02-1680	459	22	in	in	ADP
ajis02-1680	459	23	australia	australia	PROPN
ajis02-1680	459	24	24	24	NUM
ajis02-1680	459	25	compagni	compagni	PROPN
ajis02-1680	459	26	,	,	PUNCT
ajis02-1680	459	27	a.	a.	PROPN
ajis02-1680	459	28	,	,	PUNCT
ajis02-1680	459	29	mele	mele	PROPN
ajis02-1680	459	30	,	,	PUNCT
ajis02-1680	459	31	v.	v.	PROPN
ajis02-1680	459	32	,	,	PUNCT
ajis02-1680	459	33	&	&	CCONJ
ajis02-1680	459	34	ravasi	ravasi	PROPN
ajis02-1680	459	35	,	,	PUNCT
ajis02-1680	459	36	d.	d.	PROPN
ajis02-1680	459	37	(	(	PUNCT
ajis02-1680	459	38	2015	2015	NUM
ajis02-1680	459	39	)	)	PUNCT
ajis02-1680	459	40	.	.	PUNCT
ajis02-1680	460	1	how	how	SCONJ
ajis02-1680	460	2	early	early	ADJ
ajis02-1680	460	3	implementations	implementation	NOUN
ajis02-1680	460	4	influence	influence	VERB
ajis02-1680	460	5	later	later	ADV
ajis02-1680	460	6	adoptions	adoption	NOUN
ajis02-1680	460	7	of	of	ADP
ajis02-1680	460	8	innovation	innovation	NOUN
ajis02-1680	460	9	:	:	PUNCT
ajis02-1680	460	10	social	social	ADJ
ajis02-1680	460	11	positioning	positioning	NOUN
ajis02-1680	460	12	and	and	CCONJ
ajis02-1680	460	13	skill	skill	NOUN
ajis02-1680	460	14	reproduction	reproduction	NOUN
ajis02-1680	460	15	in	in	ADP
ajis02-1680	460	16	the	the	DET
ajis02-1680	460	17	discussion	discussion	NOUN
ajis02-1680	460	18	of	of	ADP
ajis02-1680	460	19	robotic	robotic	ADJ
ajis02-1680	460	20	surgery	surgery	NOUN
ajis02-1680	460	21	.	.	PUNCT
ajis02-1680	461	1	academy	academy	PROPN
ajis02-1680	461	2	of	of	ADP
ajis02-1680	461	3	management	management	PROPN
ajis02-1680	461	4	journal	journal	NOUN
ajis02-1680	461	5	,	,	PUNCT
ajis02-1680	461	6	58(1	58(1	NUM
ajis02-1680	461	7	)	)	PUNCT
ajis02-1680	461	8	,	,	PUNCT
ajis02-1680	461	9	242	242	NUM
ajis02-1680	461	10	-	-	SYM
ajis02-1680	461	11	278	278	NUM
ajis02-1680	461	12	.	.	PUNCT
ajis02-1680	462	1	connolly	connolly	PROPN
ajis02-1680	462	2	,	,	PUNCT
ajis02-1680	462	3	e.	e.	PROPN
ajis02-1680	462	4	,	,	PUNCT
ajis02-1680	462	5	norman	norman	PROPN
ajis02-1680	462	6	,	,	PUNCT
ajis02-1680	462	7	d.	d.	PROPN
ajis02-1680	462	8	&	&	CCONJ
ajis02-1680	462	9	west	west	PROPN
ajis02-1680	462	10	,	,	PUNCT
ajis02-1680	462	11	t.	t.	PROPN
ajis02-1680	462	12	(	(	PUNCT
ajis02-1680	462	13	2012	2012	NUM
ajis02-1680	462	14	)	)	PUNCT
ajis02-1680	462	15	.	.	PUNCT
ajis02-1680	463	1	small	small	ADJ
ajis02-1680	463	2	business	business	NOUN
ajis02-1680	463	3	:	:	PUNCT
ajis02-1680	463	4	an	an	DET
ajis02-1680	463	5	economic	economic	ADJ
ajis02-1680	463	6	overview	overview	NOUN
ajis02-1680	463	7	.	.	PUNCT
ajis02-1680	464	1	reserve	reserve	PROPN
ajis02-1680	464	2	bank	bank	PROPN
ajis02-1680	464	3	of	of	ADP
ajis02-1680	464	4	australia	australia	PROPN
ajis02-1680	464	5	.	.	PUNCT
ajis02-1680	465	1	available	available	ADJ
ajis02-1680	465	2	at	at	ADP
ajis02-1680	465	3	:	:	PUNCT
ajis02-1680	465	4	https://www.rba.gov.au/publications/workshops/other/small-bus-finroundtable-2012/pdf/small-bus-fin-roundtable.pdf	https://www.rba.gov.au/publications/workshops/other/small-bus-finroundtable-2012/pdf/small-bus-fin-roundtable.pdf	PROPN
ajis02-1680	466	1	[	[	X
ajis02-1680	466	2	accessed	access	VERB
ajis02-1680	466	3	:	:	PUNCT
ajis02-1680	466	4	22	22	NUM
ajis02-1680	466	5	february	february	NOUN
ajis02-1680	466	6	2017	2017	NUM
ajis02-1680	466	7	]	]	PUNCT
ajis02-1680	466	8	debreceny	debreceny	PROPN
ajis02-1680	466	9	,	,	PUNCT
ajis02-1680	466	10	r.	r.	PROPN
ajis02-1680	466	11	,	,	PUNCT
ajis02-1680	466	12	chandra	chandra	PROPN
ajis02-1680	466	13	,	,	PUNCT
ajis02-1680	466	14	a.	a.	PROPN
ajis02-1680	466	15	,	,	PUNCT
ajis02-1680	466	16	cheh	cheh	PROPN
ajis02-1680	466	17	,	,	PUNCT
ajis02-1680	466	18	j.j	j.j	PROPN
ajis02-1680	466	19	.	.	PROPN
ajis02-1680	466	20	,	,	PUNCT
ajis02-1680	466	21	guithues	guithue	NOUN
ajis02-1680	466	22	-	-	PUNCT
ajis02-1680	466	23	amrhein	amrhein	PROPN
ajis02-1680	466	24	,	,	PUNCT
ajis02-1680	466	25	d.	d.	PROPN
ajis02-1680	466	26	,	,	PUNCT
ajis02-1680	466	27	hannon	hannon	PROPN
ajis02-1680	466	28	,	,	PUNCT
ajis02-1680	466	29	n.j	n.j	PROPN
ajis02-1680	466	30	.	.	PROPN
ajis02-1680	466	31	,	,	PUNCT
ajis02-1680	466	32	hutchison	hutchison	PROPN
ajis02-1680	466	33	,	,	PUNCT
ajis02-1680	466	34	p.d	p.d	PROPN
ajis02-1680	466	35	.	.	PROPN
ajis02-1680	466	36	,	,	PUNCT
ajis02-1680	466	37	janvrin	janvrin	PROPN
ajis02-1680	466	38	,	,	PUNCT
ajis02-1680	466	39	d.	d.	PROPN
ajis02-1680	466	40	,	,	PUNCT
ajis02-1680	466	41	jones	jones	PROPN
ajis02-1680	466	42	,	,	PUNCT
ajis02-1680	466	43	r.a	r.a	PROPN
ajis02-1680	466	44	.	.	PROPN
ajis02-1680	466	45	,	,	PUNCT
ajis02-1680	466	46	lamberton	lamberton	PROPN
ajis02-1680	466	47	,	,	PUNCT
ajis02-1680	466	48	b.	b.	PROPN
ajis02-1680	466	49	,	,	PUNCT
ajis02-1680	466	50	lymer	lymer	PROPN
ajis02-1680	466	51	,	,	PUNCT
ajis02-1680	466	52	a.	a.	NOUN
ajis02-1680	466	53	,	,	PUNCT
ajis02-1680	466	54	mascha	mascha	PROPN
ajis02-1680	466	55	,	,	PUNCT
ajis02-1680	466	56	m.	m.	NOUN
ajis02-1680	466	57	,	,	PUNCT
ajis02-1680	466	58	nehmer	nehmer	PROPN
ajis02-1680	466	59	,	,	PUNCT
ajis02-1680	466	60	r.	r.	PROPN
ajis02-1680	466	61	,	,	PUNCT
ajis02-1680	466	62	roohani	roohani	PROPN
ajis02-1680	466	63	,	,	PUNCT
ajis02-1680	466	64	s.	s.	PROPN
ajis02-1680	466	65	,	,	PUNCT
ajis02-1680	466	66	srivastava	srivastava	PROPN
ajis02-1680	466	67	,	,	PUNCT
ajis02-1680	466	68	r.p	r.p	PROPN
ajis02-1680	466	69	.	.	PROPN
ajis02-1680	466	70	,	,	PUNCT
ajis02-1680	466	71	travelsi	travelsi	NOUN
ajis02-1680	466	72	,	,	PUNCT
ajis02-1680	466	73	s.	s.	PROPN
ajis02-1680	466	74	,	,	PUNCT
ajis02-1680	466	75	tribunella	tribunella	PROPN
ajis02-1680	466	76	,	,	PUNCT
ajis02-1680	466	77	t.	t.	PROPN
ajis02-1680	466	78	,	,	PUNCT
ajis02-1680	466	79	trites	trite	NOUN
ajis02-1680	466	80	,	,	PUNCT
ajis02-1680	466	81	g.	g.	PROPN
ajis02-1680	466	82	,	,	PUNCT
ajis02-1680	466	83	&	&	CCONJ
ajis02-1680	466	84	vasarhelyi	vasarhelyi	PROPN
ajis02-1680	466	85	,	,	PUNCT
ajis02-1680	466	86	m.	m.	NOUN
ajis02-1680	466	87	a.	a.	PROPN
ajis02-1680	466	88	,	,	PUNCT
ajis02-1680	466	89	(	(	PUNCT
ajis02-1680	466	90	2005	2005	NUM
ajis02-1680	466	91	)	)	PUNCT
ajis02-1680	466	92	.	.	PUNCT
ajis02-1680	467	1	financial	financial	ADJ
ajis02-1680	467	2	reporting	reporting	NOUN
ajis02-1680	467	3	in	in	ADP
ajis02-1680	467	4	xbrl	xbrl	PROPN
ajis02-1680	467	5	on	on	ADP
ajis02-1680	467	6	the	the	DET
ajis02-1680	467	7	sec	sec	PROPN
ajis02-1680	467	8	’s	’s	PART
ajis02-1680	467	9	edgar	edgar	ADJ
ajis02-1680	467	10	system	system	NOUN
ajis02-1680	467	11	:	:	PUNCT
ajis02-1680	467	12	a	a	DET
ajis02-1680	467	13	critique	critique	NOUN
ajis02-1680	467	14	and	and	CCONJ
ajis02-1680	467	15	evaluation	evaluation	NOUN
ajis02-1680	467	16	.	.	PUNCT
ajis02-1680	468	1	journal	journal	NOUN
ajis02-1680	468	2	of	of	ADP
ajis02-1680	468	3	information	information	NOUN
ajis02-1680	468	4	systems	system	NOUN
ajis02-1680	468	5	,	,	PUNCT
ajis02-1680	468	6	19	19	NUM
ajis02-1680	468	7	(	(	PUNCT
ajis02-1680	468	8	2	2	NUM
ajis02-1680	468	9	)	)	PUNCT
ajis02-1680	468	10	,	,	PUNCT
ajis02-1680	468	11	191–210	191–210	NUM
ajis02-1680	468	12	.	.	PUNCT
ajis02-1680	469	1	dimaggio	dimaggio	PROPN
ajis02-1680	469	2	,	,	PUNCT
ajis02-1680	469	3	p.	p.	PROPN
ajis02-1680	469	4	j.	j.	PROPN
ajis02-1680	469	5	,	,	PUNCT
ajis02-1680	469	6	&	&	CCONJ
ajis02-1680	469	7	powell	powell	PROPN
ajis02-1680	469	8	,	,	PUNCT
ajis02-1680	469	9	w.w	w.w	PROPN
ajis02-1680	469	10	.	.	PROPN
ajis02-1680	469	11	(	(	PUNCT
ajis02-1680	469	12	1983	1983	NUM
ajis02-1680	469	13	)	)	PUNCT
ajis02-1680	469	14	.	.	PUNCT
ajis02-1680	470	1	the	the	DET
ajis02-1680	470	2	iron	iron	NOUN
ajis02-1680	470	3	cage	cage	NOUN
ajis02-1680	470	4	revisited	revisit	VERB
ajis02-1680	470	5	:	:	PUNCT
ajis02-1680	470	6	institutional	institutional	ADJ
ajis02-1680	470	7	isomorphism	isomorphism	NOUN
ajis02-1680	470	8	and	and	CCONJ
ajis02-1680	470	9	collective	collective	ADJ
ajis02-1680	470	10	rationality	rationality	NOUN
ajis02-1680	470	11	in	in	ADP
ajis02-1680	470	12	organizational	organizational	ADJ
ajis02-1680	470	13	fields	field	NOUN
ajis02-1680	470	14	.	.	PUNCT
ajis02-1680	471	1	american	american	ADJ
ajis02-1680	471	2	sociological	sociological	PROPN
ajis02-1680	471	3	review	review	PROPN
ajis02-1680	471	4	,	,	PUNCT
ajis02-1680	471	5	48	48	NUM
ajis02-1680	471	6	(	(	PUNCT
ajis02-1680	471	7	2	2	NUM
ajis02-1680	471	8	):	):	PUNCT
ajis02-1680	471	9	147	147	NUM
ajis02-1680	471	10	–	–	SYM
ajis02-1680	471	11	160	160	NUM
ajis02-1680	471	12	.	.	PUNCT
ajis02-1680	472	1	dunne	dunne	PROPN
ajis02-1680	472	2	,	,	PUNCT
ajis02-1680	472	3	t.	t.	PROPN
ajis02-1680	472	4	,	,	PUNCT
ajis02-1680	472	5	helliar	helliar	ADJ
ajis02-1680	472	6	,	,	PUNCT
ajis02-1680	472	7	c.	c.	PROPN
ajis02-1680	472	8	,	,	PUNCT
ajis02-1680	472	9	lymer	lymer	PROPN
ajis02-1680	472	10	,	,	PUNCT
ajis02-1680	472	11	a.	a.	NOUN
ajis02-1680	472	12	,	,	PUNCT
ajis02-1680	472	13	&	&	CCONJ
ajis02-1680	472	14	mousa	mousa	PROPN
ajis02-1680	472	15	,	,	PUNCT
ajis02-1680	472	16	r.	r.	PROPN
ajis02-1680	472	17	(	(	PUNCT
ajis02-1680	472	18	2013	2013	NUM
ajis02-1680	472	19	)	)	PUNCT
ajis02-1680	472	20	.	.	PUNCT
ajis02-1680	473	1	stakeholder	stakeholder	NOUN
ajis02-1680	473	2	engagement	engagement	NOUN
ajis02-1680	473	3	in	in	ADP
ajis02-1680	473	4	internet	internet	NOUN
ajis02-1680	473	5	financial	financial	ADJ
ajis02-1680	473	6	reporting	reporting	NOUN
ajis02-1680	473	7	:	:	PUNCT
ajis02-1680	473	8	the	the	DET
ajis02-1680	473	9	diffusion	diffusion	NOUN
ajis02-1680	473	10	of	of	ADP
ajis02-1680	473	11	xbrl	xbrl	PROPN
ajis02-1680	473	12	in	in	ADP
ajis02-1680	473	13	the	the	DET
ajis02-1680	473	14	u.k	u.k	PROPN
ajis02-1680	473	15	.	.	PROPN
ajis02-1680	474	1	the	the	DET
ajis02-1680	474	2	british	british	PROPN
ajis02-1680	474	3	accounting	accounting	PROPN
ajis02-1680	474	4	review	review	PROPN
ajis02-1680	474	5	,	,	PUNCT
ajis02-1680	474	6	45	45	NUM
ajis02-1680	474	7	(	(	PUNCT
ajis02-1680	474	8	3	3	NUM
ajis02-1680	474	9	)	)	PUNCT
ajis02-1680	474	10	,	,	PUNCT
ajis02-1680	474	11	167–182	167–182	NUM
ajis02-1680	474	12	.	.	PUNCT
ajis02-1680	475	1	eisenhardt	eisenhardt	PROPN
ajis02-1680	475	2	,	,	PUNCT
ajis02-1680	475	3	k.m	k.m	PROPN
ajis02-1680	475	4	.	.	PROPN
ajis02-1680	475	5	(	(	PUNCT
ajis02-1680	475	6	1989	1989	NUM
ajis02-1680	475	7	)	)	PUNCT
ajis02-1680	475	8	.	.	PUNCT
ajis02-1680	476	1	building	build	VERB
ajis02-1680	476	2	theories	theory	NOUN
ajis02-1680	476	3	from	from	ADP
ajis02-1680	476	4	case	case	NOUN
ajis02-1680	476	5	study	study	NOUN
ajis02-1680	476	6	research	research	NOUN
ajis02-1680	476	7	.	.	PUNCT
ajis02-1680	477	1	the	the	DET
ajis02-1680	477	2	academy	academy	PROPN
ajis02-1680	477	3	of	of	ADP
ajis02-1680	477	4	management	management	PROPN
ajis02-1680	477	5	review	review	PROPN
ajis02-1680	477	6	,	,	PUNCT
ajis02-1680	477	7	14(4	14(4	NUM
ajis02-1680	477	8	)	)	PUNCT
ajis02-1680	477	9	,	,	PUNCT
ajis02-1680	477	10	532	532	NUM
ajis02-1680	477	11	-	-	SYM
ajis02-1680	477	12	550	550	NUM
ajis02-1680	477	13	.	.	PUNCT
ajis02-1680	478	1	european	european	ADJ
ajis02-1680	478	2	banking	banking	PROPN
ajis02-1680	478	3	authority	authority	NOUN
ajis02-1680	478	4	.	.	PUNCT
ajis02-1680	479	1	(	(	PUNCT
ajis02-1680	479	2	2013	2013	NUM
ajis02-1680	479	3	)	)	PUNCT
ajis02-1680	479	4	.	.	PUNCT
ajis02-1680	480	1	update	update	NOUN
ajis02-1680	480	2	on	on	ADP
ajis02-1680	480	3	the	the	DET
ajis02-1680	480	4	technical	technical	ADJ
ajis02-1680	480	5	standards	standard	NOUN
ajis02-1680	480	6	on	on	ADP
ajis02-1680	480	7	supervisory	supervisory	ADJ
ajis02-1680	480	8	reporting	reporting	NOUN
ajis02-1680	480	9	requirements	requirement	NOUN
ajis02-1680	480	10	.	.	PUNCT
ajis02-1680	481	1	available	available	ADJ
ajis02-1680	481	2	at	at	ADP
ajis02-1680	481	3	http://www.eba.europa.eu/-/update-on-thetechnical-standards-on-supervisory-reporting-requirements	http://www.eba.europa.eu/-/update-on-thetechnical-standards-on-supervisory-reporting-requirement	NOUN
ajis02-1680	481	4	.	.	PUNCT
ajis02-1680	482	1	fichman	fichman	PROPN
ajis02-1680	482	2	,	,	PUNCT
ajis02-1680	482	3	r.	r.	PROPN
ajis02-1680	482	4	g.	g.	PROPN
ajis02-1680	482	5	(	(	PUNCT
ajis02-1680	482	6	2004	2004	NUM
ajis02-1680	482	7	)	)	PUNCT
ajis02-1680	482	8	.	.	PUNCT
ajis02-1680	483	1	going	go	VERB
ajis02-1680	483	2	beyond	beyond	ADP
ajis02-1680	483	3	the	the	DET
ajis02-1680	483	4	dominant	dominant	ADJ
ajis02-1680	483	5	paradigm	paradigm	NOUN
ajis02-1680	483	6	for	for	ADP
ajis02-1680	483	7	it	it	PRON
ajis02-1680	483	8	innovation	innovation	NOUN
ajis02-1680	483	9	research	research	NOUN
ajis02-1680	483	10	:	:	PUNCT
ajis02-1680	483	11	emerging	emerge	VERB
ajis02-1680	483	12	concepts	concept	NOUN
ajis02-1680	483	13	and	and	CCONJ
ajis02-1680	483	14	methods	method	NOUN
ajis02-1680	483	15	.	.	PUNCT
ajis02-1680	484	1	journal	journal	NOUN
ajis02-1680	484	2	of	of	ADP
ajis02-1680	484	3	the	the	DET
ajis02-1680	484	4	association	association	NOUN
ajis02-1680	484	5	for	for	ADP
ajis02-1680	484	6	information	information	NOUN
ajis02-1680	484	7	systems	system	NOUN
ajis02-1680	484	8	,	,	PUNCT
ajis02-1680	484	9	5(8	5(8	NUM
ajis02-1680	484	10	)	)	PUNCT
ajis02-1680	484	11	,	,	PUNCT
ajis02-1680	484	12	314	314	NUM
ajis02-1680	484	13	-	-	SYM
ajis02-1680	484	14	355	355	NUM
ajis02-1680	484	15	.	.	PUNCT
ajis02-1680	485	1	garner	garner	NOUN
ajis02-1680	485	2	,	,	PUNCT
ajis02-1680	485	3	d.	d.	PROPN
ajis02-1680	485	4	,	,	PUNCT
ajis02-1680	485	5	henderson	henderson	PROPN
ajis02-1680	485	6	,	,	PUNCT
ajis02-1680	485	7	d.	d.	PROPN
ajis02-1680	485	8	,	,	PUNCT
ajis02-1680	485	9	sheetz	sheetz	PROPN
ajis02-1680	485	10	,	,	PUNCT
ajis02-1680	485	11	s.d	s.d	PROPN
ajis02-1680	485	12	.	.	PROPN
ajis02-1680	485	13	,	,	PUNCT
ajis02-1680	485	14	&	&	CCONJ
ajis02-1680	485	15	trinkle	trinkle	ADJ
ajis02-1680	485	16	,	,	PUNCT
ajis02-1680	485	17	b.s	b.s	PROPN
ajis02-1680	485	18	.	.	PROPN
ajis02-1680	485	19	(	(	PUNCT
ajis02-1680	485	20	2013	2013	NUM
ajis02-1680	485	21	)	)	PUNCT
ajis02-1680	485	22	.	.	PUNCT
ajis02-1680	486	1	the	the	DET
ajis02-1680	486	2	different	different	ADJ
ajis02-1680	486	3	levels	level	NOUN
ajis02-1680	486	4	of	of	ADP
ajis02-1680	486	5	xbrl	xbrl	PROPN
ajis02-1680	486	6	adoption	adoption	PROPN
ajis02-1680	486	7	.	.	PUNCT
ajis02-1680	487	1	management	management	NOUN
ajis02-1680	487	2	accounting	account	VERB
ajis02-1680	487	3	quarterly	quarterly	ADV
ajis02-1680	487	4	,	,	PUNCT
ajis02-1680	487	5	14(2	14(2	NUM
ajis02-1680	487	6	)	)	PUNCT
ajis02-1680	487	7	,	,	PUNCT
ajis02-1680	487	8	1	1	NUM
ajis02-1680	487	9	-	-	SYM
ajis02-1680	487	10	10	10	NUM
ajis02-1680	487	11	.	.	PUNCT
ajis02-1680	487	12	goodhue	goodhue	PROPN
ajis02-1680	487	13	,	,	PUNCT
ajis02-1680	487	14	d.l	d.l	PROPN
ajis02-1680	487	15	.	.	PROPN
ajis02-1680	487	16	,	,	PUNCT
ajis02-1680	487	17	&	&	CCONJ
ajis02-1680	487	18	thompson	thompson	PROPN
ajis02-1680	487	19	,	,	PUNCT
ajis02-1680	487	20	r.l	r.l	PROPN
ajis02-1680	487	21	.	.	PROPN
ajis02-1680	487	22	(	(	PUNCT
ajis02-1680	487	23	1995	1995	NUM
ajis02-1680	487	24	)	)	PUNCT
ajis02-1680	487	25	.	.	PUNCT
ajis02-1680	488	1	task	task	NOUN
ajis02-1680	488	2	-	-	PUNCT
ajis02-1680	488	3	technology	technology	NOUN
ajis02-1680	488	4	fit	fit	ADJ
ajis02-1680	488	5	and	and	CCONJ
ajis02-1680	488	6	individual	individual	ADJ
ajis02-1680	488	7	performance	performance	NOUN
ajis02-1680	488	8	.	.	PUNCT
ajis02-1680	489	1	mis	mis	PROPN
ajis02-1680	489	2	quarterly	quarterly	PROPN
ajis02-1680	489	3	19(2	19(2	NUM
ajis02-1680	489	4	):	):	PUNCT
ajis02-1680	489	5	213–236	213–236	NUM
ajis02-1680	489	6	.	.	PUNCT
ajis02-1680	489	7	goodhue	goodhue	PROPN
ajis02-1680	489	8	,	,	PUNCT
ajis02-1680	489	9	d.	d.	PROPN
ajis02-1680	489	10	1995	1995	NUM
ajis02-1680	489	11	.	.	PUNCT
ajis02-1680	490	1	understanding	understand	VERB
ajis02-1680	490	2	user	user	NOUN
ajis02-1680	490	3	evaluations	evaluation	NOUN
ajis02-1680	490	4	of	of	ADP
ajis02-1680	490	5	information	information	NOUN
ajis02-1680	490	6	systems	system	NOUN
ajis02-1680	490	7	.	.	PUNCT
ajis02-1680	491	1	management	management	NOUN
ajis02-1680	491	2	science	science	NOUN
ajis02-1680	491	3	,	,	PUNCT
ajis02-1680	491	4	41(12	41(12	NUM
ajis02-1680	491	5	)	)	PUNCT
ajis02-1680	491	6	,	,	PUNCT
ajis02-1680	491	7	1827–1844	1827–1844	NUM
ajis02-1680	491	8	guilloux	guilloux	NOUN
ajis02-1680	491	9	,	,	PUNCT
ajis02-1680	491	10	v.	v.	PROPN
ajis02-1680	491	11	,	,	PUNCT
ajis02-1680	491	12	locke	locke	PROPN
ajis02-1680	491	13	,	,	PUNCT
ajis02-1680	491	14	j.	j.	PROPN
ajis02-1680	491	15	&	&	CCONJ
ajis02-1680	491	16	lowe	lowe	PROPN
ajis02-1680	491	17	,	,	PUNCT
ajis02-1680	491	18	a.	a.	PROPN
ajis02-1680	491	19	(	(	PUNCT
ajis02-1680	491	20	2013	2013	NUM
ajis02-1680	491	21	)	)	PUNCT
ajis02-1680	491	22	.	.	PUNCT
ajis02-1680	492	1	digital	digital	ADJ
ajis02-1680	492	2	business	business	NOUN
ajis02-1680	492	3	reporting	reporting	NOUN
ajis02-1680	492	4	standards	standard	NOUN
ajis02-1680	492	5	:	:	PUNCT
ajis02-1680	492	6	mapping	map	VERB
ajis02-1680	492	7	the	the	DET
ajis02-1680	492	8	battle	battle	NOUN
ajis02-1680	492	9	in	in	ADP
ajis02-1680	492	10	france	france	PROPN
ajis02-1680	492	11	.	.	PUNCT
ajis02-1680	493	1	european	european	PROPN
ajis02-1680	493	2	journal	journal	PROPN
ajis02-1680	493	3	of	of	ADP
ajis02-1680	493	4	information	information	NOUN
ajis02-1680	493	5	systems	system	NOUN
ajis02-1680	493	6	,	,	PUNCT
ajis02-1680	493	7	22	22	NUM
ajis02-1680	493	8	(	(	PUNCT
ajis02-1680	493	9	3	3	NUM
ajis02-1680	493	10	)	)	PUNCT
ajis02-1680	493	11	,	,	PUNCT
ajis02-1680	493	12	257–277	257–277	NUM
ajis02-1680	493	13	.	.	PUNCT
ajis02-1680	494	1	harris	harris	PROPN
ajis02-1680	494	2	,	,	PUNCT
ajis02-1680	494	3	t.	t.	PROPN
ajis02-1680	494	4	s.	s.	PROPN
ajis02-1680	494	5	,	,	PUNCT
ajis02-1680	494	6	&	&	CCONJ
ajis02-1680	494	7	morsfield	morsfield	PROPN
ajis02-1680	494	8	,	,	PUNCT
ajis02-1680	494	9	s.	s.	PROPN
ajis02-1680	494	10	(	(	PUNCT
ajis02-1680	494	11	2012	2012	NUM
ajis02-1680	494	12	)	)	PUNCT
ajis02-1680	494	13	.	.	PUNCT
ajis02-1680	495	1	an	an	DET
ajis02-1680	495	2	evaluation	evaluation	NOUN
ajis02-1680	495	3	of	of	ADP
ajis02-1680	495	4	the	the	DET
ajis02-1680	495	5	current	current	ADJ
ajis02-1680	495	6	state	state	NOUN
ajis02-1680	495	7	and	and	CCONJ
ajis02-1680	495	8	future	future	NOUN
ajis02-1680	495	9	of	of	ADP
ajis02-1680	495	10	xbrl	xbrl	PROPN
ajis02-1680	495	11	and	and	CCONJ
ajis02-1680	495	12	interactive	interactive	ADJ
ajis02-1680	495	13	data	datum	NOUN
ajis02-1680	495	14	for	for	ADP
ajis02-1680	495	15	investors	investor	NOUN
ajis02-1680	495	16	and	and	CCONJ
ajis02-1680	495	17	analysts	analyst	NOUN
ajis02-1680	495	18	.	.	PUNCT
ajis02-1680	496	1	available	available	ADJ
ajis02-1680	496	2	at	at	ADP
ajis02-1680	496	3	:	:	PUNCT
ajis02-1680	496	4	https://www8.gsb.columbia.edu/	https://www8.gsb.columbia.edu/	ADJ
ajis02-1680	496	5	hirschheim	hirschheim	PROPN
ajis02-1680	496	6	,	,	PUNCT
ajis02-1680	496	7	r.	r.	PROPN
ajis02-1680	496	8	(	(	PUNCT
ajis02-1680	496	9	2007	2007	NUM
ajis02-1680	496	10	)	)	PUNCT
ajis02-1680	496	11	.	.	PUNCT
ajis02-1680	497	1	introduction	introduction	NOUN
ajis02-1680	497	2	to	to	ADP
ajis02-1680	497	3	the	the	DET
ajis02-1680	497	4	special	special	ADJ
ajis02-1680	497	5	issue	issue	NOUN
ajis02-1680	497	6	on	on	ADP
ajis02-1680	497	7	“	"	PUNCT
ajis02-1680	497	8	quo	quo	NOUN
ajis02-1680	497	9	vadis	vadis	PROPN
ajis02-1680	497	10	tam	tam	X
ajis02-1680	497	11	–	–	PUNCT
ajis02-1680	497	12	issues	issue	NOUN
ajis02-1680	497	13	and	and	CCONJ
ajis02-1680	497	14	reflections	reflection	NOUN
ajis02-1680	497	15	on	on	ADP
ajis02-1680	497	16	technology	technology	NOUN
ajis02-1680	497	17	acceptance	acceptance	NOUN
ajis02-1680	497	18	research	research	NOUN
ajis02-1680	497	19	.	.	PUNCT
ajis02-1680	498	1	journal	journal	NOUN
ajis02-1680	498	2	of	of	ADP
ajis02-1680	498	3	the	the	DET
ajis02-1680	498	4	association	association	NOUN
ajis02-1680	498	5	for	for	ADP
ajis02-1680	498	6	information	information	NOUN
ajis02-1680	498	7	systems	system	NOUN
ajis02-1680	498	8	,	,	PUNCT
ajis02-1680	498	9	8(4	8(4	NUM
ajis02-1680	498	10	):	):	PUNCT
ajis02-1680	498	11	203–205	203–205	NUM
ajis02-1680	498	12	.	.	PUNCT
ajis02-1680	499	1	australasian	australasian	ADJ
ajis02-1680	499	2	journal	journal	NOUN
ajis02-1680	499	3	of	of	ADP
ajis02-1680	499	4	information	information	NOUN
ajis02-1680	499	5	systems	systems	PROPN
ajis02-1680	499	6	perdana	perdana	PROPN
ajis02-1680	499	7	,	,	PUNCT
ajis02-1680	499	8	robb	robb	NOUN
ajis02-1680	499	9	,	,	PUNCT
ajis02-1680	499	10	rohde	rohde	PROPN
ajis02-1680	499	11	&	&	CCONJ
ajis02-1680	499	12	birt	birt	PROPN
ajis02-1680	499	13	2018	2018	NUM
ajis02-1680	499	14	,	,	PUNCT
ajis02-1680	499	15	vol	vol	NOUN
ajis02-1680	499	16	22	22	NUM
ajis02-1680	499	17	,	,	PUNCT
ajis02-1680	499	18	research	research	NOUN
ajis02-1680	499	19	article	article	NOUN
ajis02-1680	499	20	sbr	sbr	NOUN
ajis02-1680	499	21	adoption	adoption	NOUN
ajis02-1680	499	22	in	in	ADP
ajis02-1680	499	23	australia	australia	PROPN
ajis02-1680	499	24	25	25	NUM
ajis02-1680	499	25	hodge	hodge	PROPN
ajis02-1680	499	26	,	,	PUNCT
ajis02-1680	499	27	f.d	f.d	PROPN
ajis02-1680	499	28	.	.	PROPN
ajis02-1680	499	29	,	,	PUNCT
ajis02-1680	499	30	kennedy	kennedy	PROPN
ajis02-1680	499	31	,	,	PUNCT
ajis02-1680	499	32	j.j	j.j	PROPN
ajis02-1680	499	33	&	&	CCONJ
ajis02-1680	499	34	maines	maines	PROPN
ajis02-1680	499	35	,	,	PUNCT
ajis02-1680	499	36	l.a	l.a	PROPN
ajis02-1680	499	37	.	.	PROPN
ajis02-1680	499	38	(	(	PUNCT
ajis02-1680	499	39	2004	2004	NUM
ajis02-1680	499	40	)	)	PUNCT
ajis02-1680	499	41	.	.	PUNCT
ajis02-1680	500	1	does	do	AUX
ajis02-1680	500	2	search	search	NOUN
ajis02-1680	500	3	-	-	PUNCT
ajis02-1680	500	4	facilitating	facilitate	VERB
ajis02-1680	500	5	technology	technology	NOUN
ajis02-1680	500	6	improve	improve	VERB
ajis02-1680	500	7	the	the	DET
ajis02-1680	500	8	transparency	transparency	NOUN
ajis02-1680	500	9	of	of	ADP
ajis02-1680	500	10	financial	financial	ADJ
ajis02-1680	500	11	reporting	reporting	NOUN
ajis02-1680	500	12	.	.	PUNCT
ajis02-1680	501	1	the	the	DET
ajis02-1680	501	2	accounting	accounting	NOUN
ajis02-1680	501	3	review	review	NOUN
ajis02-1680	501	4	79(3	79(3	NUM
ajis02-1680	501	5	):	):	PUNCT
ajis02-1680	501	6	687	687	NUM
ajis02-1680	501	7	-	-	SYM
ajis02-1680	501	8	703	703	NUM
ajis02-1680	501	9	.	.	PUNCT
ajis02-1680	502	1	janvrin	janvrin	PROPN
ajis02-1680	502	2	,	,	PUNCT
ajis02-1680	502	3	d.	d.	PROPN
ajis02-1680	502	4	,	,	PUNCT
ajis02-1680	502	5	&	&	CCONJ
ajis02-1680	502	6	mascha	mascha	PROPN
ajis02-1680	502	7	,	,	PUNCT
ajis02-1680	502	8	m.	m.	PROPN
ajis02-1680	502	9	f.	f.	PROPN
ajis02-1680	502	10	(	(	PUNCT
ajis02-1680	502	11	2010	2010	NUM
ajis02-1680	502	12	)	)	PUNCT
ajis02-1680	502	13	.	.	PUNCT
ajis02-1680	503	1	the	the	DET
ajis02-1680	503	2	process	process	NOUN
ajis02-1680	503	3	of	of	ADP
ajis02-1680	503	4	creating	create	VERB
ajis02-1680	503	5	xbrl	xbrl	PROPN
ajis02-1680	503	6	instance	instance	NOUN
ajis02-1680	503	7	documents	document	NOUN
ajis02-1680	503	8	:	:	PUNCT
ajis02-1680	503	9	a	a	DET
ajis02-1680	503	10	research	research	NOUN
ajis02-1680	503	11	framework	framework	NOUN
ajis02-1680	503	12	.	.	PUNCT
ajis02-1680	504	1	review	review	NOUN
ajis02-1680	504	2	of	of	ADP
ajis02-1680	504	3	business	business	NOUN
ajis02-1680	504	4	information	information	NOUN
ajis02-1680	504	5	systems	system	NOUN
ajis02-1680	504	6	,	,	PUNCT
ajis02-1680	504	7	14(2	14(2	NUM
ajis02-1680	504	8	)	)	PUNCT
ajis02-1680	504	9	,	,	PUNCT
ajis02-1680	504	10	11–34	11–34	NUM
ajis02-1680	504	11	.	.	PUNCT
ajis02-1680	505	1	janvrin	janvrin	PROPN
ajis02-1680	505	2	,	,	PUNCT
ajis02-1680	505	3	d.	d.	PROPN
ajis02-1680	505	4	j.	j.	PROPN
ajis02-1680	505	5	,	,	PUNCT
ajis02-1680	505	6	pinsker	pinsker	PROPN
ajis02-1680	505	7	,	,	PUNCT
ajis02-1680	505	8	r.e	r.e	PROPN
ajis02-1680	505	9	.	.	PROPN
ajis02-1680	505	10	,	,	PUNCT
ajis02-1680	505	11	&	&	CCONJ
ajis02-1680	505	12	mascha	mascha	PROPN
ajis02-1680	505	13	,	,	PUNCT
ajis02-1680	505	14	m.f	m.f	PROPN
ajis02-1680	505	15	.	.	PUNCT
ajis02-1680	506	1	(	(	PUNCT
ajis02-1680	506	2	2013	2013	NUM
ajis02-1680	506	3	)	)	PUNCT
ajis02-1680	506	4	.	.	PUNCT
ajis02-1680	507	1	xbrl	xbrl	PROPN
ajis02-1680	507	2	-	-	PUNCT
ajis02-1680	507	3	enabled	enable	VERB
ajis02-1680	507	4	,	,	PUNCT
ajis02-1680	507	5	spreadsheet	spreadsheet	NOUN
ajis02-1680	507	6	,	,	PUNCT
ajis02-1680	507	7	or	or	CCONJ
ajis02-1680	507	8	pdf	pdf	NOUN
ajis02-1680	507	9	?	?	PUNCT
ajis02-1680	508	1	factors	factor	NOUN
ajis02-1680	508	2	influencing	influence	VERB
ajis02-1680	508	3	exclusive	exclusive	ADJ
ajis02-1680	508	4	user	user	NOUN
ajis02-1680	508	5	choice	choice	NOUN
ajis02-1680	508	6	of	of	ADP
ajis02-1680	508	7	reporting	report	VERB
ajis02-1680	508	8	technology	technology	NOUN
ajis02-1680	508	9	.	.	PUNCT
ajis02-1680	509	1	journal	journal	PROPN
ajis02-1680	509	2	of	of	ADP
ajis02-1680	509	3	information	information	NOUN
ajis02-1680	509	4	systems	system	NOUN
ajis02-1680	509	5	,	,	PUNCT
ajis02-1680	509	6	27	27	NUM
ajis02-1680	509	7	(	(	PUNCT
ajis02-1680	509	8	2	2	NUM
ajis02-1680	509	9	)	)	PUNCT
ajis02-1680	509	10	,	,	PUNCT
ajis02-1680	509	11	35–49	35–49	NUM
ajis02-1680	509	12	.	.	PUNCT
ajis02-1680	510	1	kaganer	kaganer	PROPN
ajis02-1680	510	2	,	,	PUNCT
ajis02-1680	510	3	e.	e.	PROPN
ajis02-1680	510	4	,	,	PUNCT
ajis02-1680	510	5	pawlowski	pawlowski	NOUN
ajis02-1680	510	6	,	,	PUNCT
ajis02-1680	510	7	s.d	s.d	PROPN
ajis02-1680	510	8	.	.	PROPN
ajis02-1680	510	9	,	,	PUNCT
ajis02-1680	510	10	&	&	CCONJ
ajis02-1680	510	11	wiley	wiley	PROPN
ajis02-1680	510	12	-	-	PUNCT
ajis02-1680	510	13	patton	patton	PROPN
ajis02-1680	510	14	,	,	PUNCT
ajis02-1680	510	15	s.	s.	PROPN
ajis02-1680	510	16	(	(	PUNCT
ajis02-1680	510	17	2010	2010	NUM
ajis02-1680	510	18	)	)	PUNCT
ajis02-1680	510	19	.	.	PUNCT
ajis02-1680	511	1	building	building	NOUN
ajis02-1680	511	2	legitimacy	legitimacy	NOUN
ajis02-1680	511	3	for	for	SCONJ
ajis02-1680	511	4	it	it	PRON
ajis02-1680	511	5	innovations	innovation	NOUN
ajis02-1680	511	6	:	:	PUNCT
ajis02-1680	511	7	the	the	DET
ajis02-1680	511	8	case	case	NOUN
ajis02-1680	511	9	of	of	ADP
ajis02-1680	511	10	computerized	computerized	ADJ
ajis02-1680	511	11	physician	physician	NOUN
ajis02-1680	511	12	order	order	NOUN
ajis02-1680	511	13	entry	entry	NOUN
ajis02-1680	511	14	systems	system	NOUN
ajis02-1680	511	15	.	.	PUNCT
ajis02-1680	512	1	journal	journal	NOUN
ajis02-1680	512	2	of	of	ADP
ajis02-1680	512	3	the	the	DET
ajis02-1680	512	4	association	association	NOUN
ajis02-1680	512	5	for	for	ADP
ajis02-1680	512	6	information	information	NOUN
ajis02-1680	512	7	systems	system	NOUN
ajis02-1680	512	8	,	,	PUNCT
ajis02-1680	512	9	11(1	11(1	NUM
ajis02-1680	512	10	)	)	PUNCT
ajis02-1680	512	11	,	,	PUNCT
ajis02-1680	512	12	1	1	NUM
ajis02-1680	512	13	-	-	SYM
ajis02-1680	512	14	33	33	NUM
ajis02-1680	512	15	.	.	PUNCT
ajis02-1680	513	1	klein	klein	PROPN
ajis02-1680	513	2	,	,	PUNCT
ajis02-1680	513	3	h.	h.	PROPN
ajis02-1680	513	4	k.	k.	PROPN
ajis02-1680	513	5	&	&	CCONJ
ajis02-1680	513	6	myers	myers	PROPN
ajis02-1680	513	7	,	,	PUNCT
ajis02-1680	513	8	m.	m.	PROPN
ajis02-1680	513	9	d.	d.	PROPN
ajis02-1680	513	10	(	(	PUNCT
ajis02-1680	513	11	1999	1999	NUM
ajis02-1680	513	12	)	)	PUNCT
ajis02-1680	513	13	.	.	PUNCT
ajis02-1680	514	1	a	a	DET
ajis02-1680	514	2	set	set	NOUN
ajis02-1680	514	3	of	of	ADP
ajis02-1680	514	4	principles	principle	NOUN
ajis02-1680	514	5	for	for	ADP
ajis02-1680	514	6	conducting	conduct	VERB
ajis02-1680	514	7	and	and	CCONJ
ajis02-1680	514	8	evaluating	evaluate	VERB
ajis02-1680	514	9	interpretive	interpretive	ADJ
ajis02-1680	514	10	field	field	NOUN
ajis02-1680	514	11	studies	study	NOUN
ajis02-1680	514	12	in	in	ADP
ajis02-1680	514	13	information	information	NOUN
ajis02-1680	514	14	systems	system	NOUN
ajis02-1680	514	15	,	,	PUNCT
ajis02-1680	514	16	mis	mis	PROPN
ajis02-1680	514	17	quarterly	quarterly	PROPN
ajis02-1680	514	18	,	,	PUNCT
ajis02-1680	514	19	23(1	23(1	NOUN
ajis02-1680	514	20	)	)	PUNCT
ajis02-1680	514	21	,	,	PUNCT
ajis02-1680	514	22	67	67	NUM
ajis02-1680	514	23	-	-	SYM
ajis02-1680	514	24	93	93	NUM
ajis02-1680	514	25	.	.	PUNCT
ajis02-1680	515	1	leonardi	leonardi	PROPN
ajis02-1680	515	2	,	,	PUNCT
ajis02-1680	515	3	p.m.	p.m.	NOUN
ajis02-1680	515	4	(	(	PUNCT
ajis02-1680	515	5	2007	2007	NUM
ajis02-1680	515	6	)	)	PUNCT
ajis02-1680	515	7	.	.	PUNCT
ajis02-1680	516	1	activating	activate	VERB
ajis02-1680	516	2	the	the	DET
ajis02-1680	516	3	informational	informational	ADJ
ajis02-1680	516	4	capabilities	capability	NOUN
ajis02-1680	516	5	of	of	ADP
ajis02-1680	516	6	information	information	NOUN
ajis02-1680	516	7	technology	technology	NOUN
ajis02-1680	516	8	for	for	ADP
ajis02-1680	516	9	organizational	organizational	ADJ
ajis02-1680	516	10	change	change	NOUN
ajis02-1680	516	11	.	.	PUNCT
ajis02-1680	517	1	organization	organization	NOUN
ajis02-1680	517	2	science	science	NOUN
ajis02-1680	517	3	,	,	PUNCT
ajis02-1680	517	4	18(5	18(5	NUM
ajis02-1680	517	5	)	)	PUNCT
ajis02-1680	517	6	,	,	PUNCT
ajis02-1680	517	7	813	813	NUM
ajis02-1680	517	8	-	-	SYM
ajis02-1680	517	9	831	831	NUM
ajis02-1680	517	10	.	.	PUNCT
ajis02-1680	518	1	leonardi	leonardi	PROPN
ajis02-1680	518	2	,	,	PUNCT
ajis02-1680	518	3	p.m.	p.m.	NOUN
ajis02-1680	518	4	(	(	PUNCT
ajis02-1680	518	5	2011	2011	NUM
ajis02-1680	518	6	)	)	PUNCT
ajis02-1680	518	7	.	.	PUNCT
ajis02-1680	519	1	when	when	SCONJ
ajis02-1680	519	2	flexible	flexible	ADJ
ajis02-1680	519	3	routines	routine	NOUN
ajis02-1680	519	4	meet	meet	VERB
ajis02-1680	519	5	flexible	flexible	ADJ
ajis02-1680	519	6	technologies	technology	NOUN
ajis02-1680	519	7	:	:	PUNCT
ajis02-1680	519	8	affordance	affordance	NOUN
ajis02-1680	519	9	,	,	PUNCT
ajis02-1680	519	10	constraint	constraint	NOUN
ajis02-1680	519	11	,	,	PUNCT
ajis02-1680	519	12	and	and	CCONJ
ajis02-1680	519	13	the	the	DET
ajis02-1680	519	14	imbrication	imbrication	NOUN
ajis02-1680	519	15	of	of	ADP
ajis02-1680	519	16	human	human	ADJ
ajis02-1680	519	17	and	and	CCONJ
ajis02-1680	519	18	material	material	NOUN
ajis02-1680	519	19	agencies	agency	NOUN
ajis02-1680	519	20	.	.	PUNCT
ajis02-1680	520	1	mis	mis	PROPN
ajis02-1680	520	2	quarterly	quarterly	PROPN
ajis02-1680	520	3	,	,	PUNCT
ajis02-1680	520	4	35(1	35(1	NUM
ajis02-1680	520	5	)	)	PUNCT
ajis02-1680	520	6	,	,	PUNCT
ajis02-1680	520	7	147	147	NUM
ajis02-1680	520	8	-	-	SYM
ajis02-1680	520	9	167	167	NUM
ajis02-1680	520	10	.	.	PUNCT
ajis02-1680	521	1	levin	levin	PROPN
ajis02-1680	521	2	,	,	PUNCT
ajis02-1680	521	3	y.	y.	PROPN
ajis02-1680	521	4	,	,	PUNCT
ajis02-1680	521	5	&	&	CCONJ
ajis02-1680	521	6	aharon	aharon	PROPN
ajis02-1680	521	7	,	,	PUNCT
ajis02-1680	521	8	i.	i.	PROPN
ajis02-1680	521	9	(	(	PUNCT
ajis02-1680	521	10	2014	2014	NUM
ajis02-1680	521	11	)	)	PUNCT
ajis02-1680	521	12	.	.	PUNCT
ajis02-1680	522	1	emotion	emotion	NOUN
ajis02-1680	522	2	,	,	PUNCT
ajis02-1680	522	3	utility	utility	NOUN
ajis02-1680	522	4	maximization	maximization	NOUN
ajis02-1680	522	5	,	,	PUNCT
ajis02-1680	522	6	and	and	CCONJ
ajis02-1680	522	7	ecological	ecological	ADJ
ajis02-1680	522	8	rationality	rationality	NOUN
ajis02-1680	522	9	.	.	PUNCT
ajis02-1680	523	1	mind	mind	NOUN
ajis02-1680	523	2	and	and	CCONJ
ajis02-1680	523	3	society	society	NOUN
ajis02-1680	523	4	,	,	PUNCT
ajis02-1680	523	5	13	13	NUM
ajis02-1680	523	6	,	,	PUNCT
ajis02-1680	523	7	227	227	NUM
ajis02-1680	523	8	-	-	SYM
ajis02-1680	523	9	245	245	NUM
ajis02-1680	523	10	.	.	PUNCT
ajis02-1680	524	1	majchrzak	majchrzak	PROPN
ajis02-1680	524	2	,	,	PUNCT
ajis02-1680	524	3	a	a	PRON
ajis02-1680	524	4	&	&	CCONJ
ajis02-1680	524	5	markus	markus	PROPN
ajis02-1680	524	6	,	,	PUNCT
ajis02-1680	524	7	m.	m.	NOUN
ajis02-1680	524	8	l.	l.	PROPN
ajis02-1680	524	9	(	(	PUNCT
ajis02-1680	524	10	2012	2012	NUM
ajis02-1680	524	11	)	)	PUNCT
ajis02-1680	524	12	.	.	PUNCT
ajis02-1680	525	1	technology	technology	NOUN
ajis02-1680	525	2	affordances	affordance	NOUN
ajis02-1680	525	3	and	and	CCONJ
ajis02-1680	525	4	constraints	constraint	NOUN
ajis02-1680	525	5	in	in	ADP
ajis02-1680	525	6	management	management	NOUN
ajis02-1680	525	7	information	information	NOUN
ajis02-1680	525	8	systems.in	systems.in	PROPN
ajis02-1680	525	9	:	:	PUNCT
ajis02-1680	525	10	kessler	kessler	PROPN
ajis02-1680	525	11	,	,	PUNCT
ajis02-1680	525	12	e.	e.	PROPN
ajis02-1680	525	13	(	(	PUNCT
ajis02-1680	525	14	ed	ed	NOUN
ajis02-1680	525	15	.	.	PUNCT
ajis02-1680	525	16	)	)	PUNCT
ajis02-1680	525	17	,	,	PUNCT
ajis02-1680	525	18	encyclopedia	encyclopedia	NOUN
ajis02-1680	525	19	of	of	ADP
ajis02-1680	525	20	management	management	NOUN
ajis02-1680	525	21	theory	theory	NOUN
ajis02-1680	525	22	.	.	PUNCT
ajis02-1680	526	1	sage	sage	NOUN
ajis02-1680	526	2	publications	publication	NOUN
ajis02-1680	526	3	,	,	PUNCT
ajis02-1680	526	4	thousand	thousand	NUM
ajis02-1680	526	5	oaks	oak	NOUN
ajis02-1680	526	6	.	.	PUNCT
ajis02-1680	527	1	markus	markus	PROPN
ajis02-1680	527	2	,	,	PUNCT
ajis02-1680	527	3	m.	m.	NOUN
ajis02-1680	527	4	l.	l.	PROPN
ajis02-1680	527	5	,	,	PUNCT
ajis02-1680	527	6	&	&	CCONJ
ajis02-1680	527	7	silver	silver	PROPN
ajis02-1680	527	8	,	,	PUNCT
ajis02-1680	527	9	m.s	m.s	PROPN
ajis02-1680	527	10	.	.	PROPN
ajis02-1680	527	11	(	(	PUNCT
ajis02-1680	527	12	2008	2008	NUM
ajis02-1680	527	13	)	)	PUNCT
ajis02-1680	527	14	.	.	PUNCT
ajis02-1680	528	1	a	a	DET
ajis02-1680	528	2	foundation	foundation	NOUN
ajis02-1680	528	3	for	for	ADP
ajis02-1680	528	4	the	the	DET
ajis02-1680	528	5	study	study	NOUN
ajis02-1680	528	6	of	of	ADP
ajis02-1680	528	7	it	it	PRON
ajis02-1680	528	8	effects	effect	VERB
ajis02-1680	528	9	:	:	PUNCT
ajis02-1680	528	10	a	a	DET
ajis02-1680	528	11	new	new	ADJ
ajis02-1680	528	12	look	look	NOUN
ajis02-1680	528	13	at	at	ADP
ajis02-1680	528	14	desanctis	desanctis	PROPN
ajis02-1680	528	15	and	and	CCONJ
ajis02-1680	528	16	poole	poole	NOUN
ajis02-1680	528	17	’s	’s	PART
ajis02-1680	528	18	concepts	concept	NOUN
ajis02-1680	528	19	of	of	ADP
ajis02-1680	528	20	structural	structural	ADJ
ajis02-1680	528	21	features	feature	NOUN
ajis02-1680	528	22	and	and	CCONJ
ajis02-1680	528	23	spirit	spirit	NOUN
ajis02-1680	528	24	.	.	PUNCT
ajis02-1680	529	1	journal	journal	PROPN
ajis02-1680	529	2	of	of	ADP
ajis02-1680	529	3	the	the	DET
ajis02-1680	529	4	association	association	NOUN
ajis02-1680	529	5	for	for	ADP
ajis02-1680	529	6	information	information	NOUN
ajis02-1680	529	7	systems	system	NOUN
ajis02-1680	529	8	,	,	PUNCT
ajis02-1680	529	9	9(10	9(10	NUM
ajis02-1680	529	10	)	)	PUNCT
ajis02-1680	529	11	,	,	PUNCT
ajis02-1680	529	12	article	article	NOUN
ajis02-1680	529	13	5	5	NUM
ajis02-1680	529	14	.	.	PUNCT
ajis02-1680	530	1	mcgraw	mcgraw	PROPN
ajis02-1680	530	2	,	,	PUNCT
ajis02-1680	530	3	k.o	k.o	PROPN
ajis02-1680	530	4	.	.	PROPN
ajis02-1680	530	5	,	,	PUNCT
ajis02-1680	530	6	&	&	CCONJ
ajis02-1680	530	7	wong	wong	PROPN
ajis02-1680	530	8	,	,	PUNCT
ajis02-1680	530	9	s.p	s.p	PROPN
ajis02-1680	530	10	.	.	PROPN
ajis02-1680	530	11	(	(	PUNCT
ajis02-1680	530	12	1996	1996	NUM
ajis02-1680	530	13	)	)	PUNCT
ajis02-1680	530	14	.	.	PUNCT
ajis02-1680	531	1	forming	form	VERB
ajis02-1680	531	2	inferences	inference	NOUN
ajis02-1680	531	3	about	about	ADP
ajis02-1680	531	4	some	some	DET
ajis02-1680	531	5	intraclass	intraclass	NOUN
ajis02-1680	531	6	correlation	correlation	NOUN
ajis02-1680	531	7	coefficients	coefficient	NOUN
ajis02-1680	531	8	.	.	PUNCT
ajis02-1680	532	1	psychological	psychological	ADJ
ajis02-1680	532	2	methods	method	NOUN
ajis02-1680	532	3	,	,	PUNCT
ajis02-1680	532	4	1(1	1(1	NUM
ajis02-1680	532	5	)	)	PUNCT
ajis02-1680	532	6	,	,	PUNCT
ajis02-1680	532	7	30	30	NUM
ajis02-1680	532	8	-	-	SYM
ajis02-1680	532	9	46	46	NUM
ajis02-1680	532	10	.	.	PUNCT
ajis02-1680	533	1	mignerat	mignerat	NOUN
ajis02-1680	533	2	,	,	PUNCT
ajis02-1680	533	3	m.	m.	NOUN
ajis02-1680	533	4	,	,	PUNCT
ajis02-1680	533	5	&	&	CCONJ
ajis02-1680	533	6	s.	s.	PROPN
ajis02-1680	533	7	rivard	rivard	PROPN
ajis02-1680	533	8	.	.	PUNCT
ajis02-1680	534	1	(	(	PUNCT
ajis02-1680	534	2	2009	2009	NUM
ajis02-1680	534	3	)	)	PUNCT
ajis02-1680	534	4	.	.	PUNCT
ajis02-1680	535	1	positioning	position	VERB
ajis02-1680	535	2	the	the	DET
ajis02-1680	535	3	institutional	institutional	ADJ
ajis02-1680	535	4	perspective	perspective	NOUN
ajis02-1680	535	5	in	in	ADP
ajis02-1680	535	6	information	information	NOUN
ajis02-1680	535	7	systems	system	NOUN
ajis02-1680	535	8	research	research	NOUN
ajis02-1680	535	9	.	.	PUNCT
ajis02-1680	536	1	journal	journal	NOUN
ajis02-1680	536	2	of	of	ADP
ajis02-1680	536	3	information	information	NOUN
ajis02-1680	536	4	technology	technology	NOUN
ajis02-1680	536	5	,	,	PUNCT
ajis02-1680	536	6	24	24	NUM
ajis02-1680	536	7	(	(	PUNCT
ajis02-1680	536	8	4	4	NUM
ajis02-1680	536	9	):	):	PUNCT
ajis02-1680	536	10	369–391	369–391	NUM
ajis02-1680	536	11	.	.	PUNCT
ajis02-1680	537	1	mills	mill	NOUN
ajis02-1680	537	2	,	,	PUNCT
ajis02-1680	537	3	a.j	a.j	PROPN
ajis02-1680	537	4	.	.	PROPN
ajis02-1680	537	5	,	,	PUNCT
ajis02-1680	537	6	durepos	durepos	PROPN
ajis02-1680	537	7	,	,	PUNCT
ajis02-1680	537	8	g.	g.	PROPN
ajis02-1680	537	9	,	,	PUNCT
ajis02-1680	537	10	&	&	CCONJ
ajis02-1680	537	11	wiebe	wiebe	PROPN
ajis02-1680	537	12	,	,	PUNCT
ajis02-1680	537	13	e.	e.	PROPN
ajis02-1680	537	14	(	(	PUNCT
ajis02-1680	537	15	2010	2010	NUM
ajis02-1680	537	16	)	)	PUNCT
ajis02-1680	537	17	.	.	PUNCT
ajis02-1680	538	1	encyclopedia	encyclopedia	NOUN
ajis02-1680	538	2	of	of	ADP
ajis02-1680	538	3	case	case	NOUN
ajis02-1680	538	4	study	study	NOUN
ajis02-1680	538	5	research	research	NOUN
ajis02-1680	538	6	.	.	PUNCT
ajis02-1680	539	1	london	london	PROPN
ajis02-1680	539	2	:	:	PUNCT
ajis02-1680	539	3	sage	sage	NOUN
ajis02-1680	539	4	.	.	PUNCT
ajis02-1680	540	1	muthusamy	muthusamy	PROPN
ajis02-1680	540	2	,	,	PUNCT
ajis02-1680	540	3	k.	k.	PROPN
ajis02-1680	540	4	bir	bir	PROPN
ajis02-1680	540	5	,	,	PUNCT
ajis02-1680	540	6	p.	p.	PROPN
ajis02-1680	540	7	&	&	CCONJ
ajis02-1680	540	8	birt	birt	PROPN
ajis02-1680	540	9	,	,	PUNCT
ajis02-1680	540	10	j.	j.	PROPN
ajis02-1680	540	11	(	(	PUNCT
ajis02-1680	540	12	2017	2017	NUM
ajis02-1680	540	13	)	)	PUNCT
ajis02-1680	540	14	.	.	PUNCT
ajis02-1680	541	1	xbrl	xbrl	PROPN
ajis02-1680	541	2	and	and	CCONJ
ajis02-1680	541	3	the	the	DET
ajis02-1680	541	4	qualitative	qualitative	ADJ
ajis02-1680	541	5	characteristics	characteristic	NOUN
ajis02-1680	541	6	of	of	ADP
ajis02-1680	541	7	useful	useful	ADJ
ajis02-1680	541	8	financial	financial	ADJ
ajis02-1680	541	9	information	information	NOUN
ajis02-1680	541	10	.	.	PUNCT
ajis02-1680	542	1	accounting	accounting	NOUN
ajis02-1680	542	2	research	research	PROPN
ajis02-1680	542	3	journal	journal	NOUN
ajis02-1680	542	4	,	,	PUNCT
ajis02-1680	542	5	30	30	NUM
ajis02-1680	542	6	(	(	PUNCT
ajis02-1680	542	7	1	1	NUM
ajis02-1680	542	8	):	):	PUNCT
ajis02-1680	542	9	107	107	NUM
ajis02-1680	542	10	-	-	SYM
ajis02-1680	542	11	126	126	NUM
ajis02-1680	542	12	.	.	PUNCT
ajis02-1680	543	1	nagy	nagy	PROPN
ajis02-1680	543	2	,	,	PUNCT
ajis02-1680	543	3	j.	j.	PROPN
ajis02-1680	543	4	,	,	PUNCT
ajis02-1680	543	5	jubb	jubb	PROPN
ajis02-1680	543	6	,	,	PUNCT
ajis02-1680	543	7	c.	c.	PROPN
ajis02-1680	543	8	,	,	PUNCT
ajis02-1680	543	9	rouse	rouse	VERB
ajis02-1680	543	10	,	,	PUNCT
ajis02-1680	543	11	a.	a.	NOUN
ajis02-1680	543	12	&	&	CCONJ
ajis02-1680	543	13	cybulski	cybulski	PROPN
ajis02-1680	543	14	,	,	PUNCT
ajis02-1680	543	15	j.	j.	PROPN
ajis02-1680	543	16	(	(	PUNCT
ajis02-1680	543	17	2008	2008	NUM
ajis02-1680	543	18	)	)	PUNCT
ajis02-1680	543	19	.	.	PUNCT
ajis02-1680	544	1	sbr	sbr	PROPN
ajis02-1680	544	2	/	/	SYM
ajis02-1680	544	3	xbrl	xbrl	PROPN
ajis02-1680	544	4	:	:	PUNCT
ajis02-1680	544	5	a	a	DET
ajis02-1680	544	6	hot	hot	ADJ
ajis02-1680	544	7	topic	topic	NOUN
ajis02-1680	544	8	internationally	internationally	ADV
ajis02-1680	544	9	with	with	ADP
ajis02-1680	544	10	rising	rise	VERB
ajis02-1680	544	11	local	local	ADJ
ajis02-1680	544	12	prominence	prominence	NOUN
ajis02-1680	544	13	.	.	PUNCT
ajis02-1680	545	1	deakin	deakin	PROPN
ajis02-1680	545	2	business	business	PROPN
ajis02-1680	545	3	review	review	PROPN
ajis02-1680	545	4	,	,	PUNCT
ajis02-1680	545	5	1	1	NUM
ajis02-1680	545	6	(	(	PUNCT
ajis02-1680	545	7	2	2	NUM
ajis02-1680	545	8	):	):	PUNCT
ajis02-1680	545	9	15.21	15.21	NUM
ajis02-1680	545	10	.	.	PUNCT
ajis02-1680	546	1	nickerson	nickerson	PROPN
ajis02-1680	546	2	,	,	PUNCT
ajis02-1680	546	3	j.v	j.v	PROPN
ajis02-1680	546	4	.	.	PROPN
ajis02-1680	546	5	,	,	PUNCT
ajis02-1680	546	6	&	&	CCONJ
ajis02-1680	546	7	muehlen	muehlen	PROPN
ajis02-1680	546	8	,	,	PUNCT
ajis02-1680	546	9	m.	m.	NOUN
ajis02-1680	546	10	(	(	PUNCT
ajis02-1680	546	11	2006	2006	NUM
ajis02-1680	546	12	)	)	PUNCT
ajis02-1680	546	13	.	.	PUNCT
ajis02-1680	547	1	the	the	DET
ajis02-1680	547	2	ecology	ecology	NOUN
ajis02-1680	547	3	of	of	ADP
ajis02-1680	547	4	standards	standard	NOUN
ajis02-1680	547	5	processes	process	NOUN
ajis02-1680	547	6	:	:	PUNCT
ajis02-1680	547	7	insights	insight	NOUN
ajis02-1680	547	8	from	from	ADP
ajis02-1680	547	9	internet	internet	NOUN
ajis02-1680	547	10	standard	standard	NOUN
ajis02-1680	547	11	making	making	NOUN
ajis02-1680	547	12	.	.	PUNCT
ajis02-1680	548	1	mis	mis	PROPN
ajis02-1680	548	2	quarterly	quarterly	ADJ
ajis02-1680	548	3	30	30	NUM
ajis02-1680	548	4	,	,	PUNCT
ajis02-1680	548	5	467	467	NUM
ajis02-1680	548	6	-	-	SYM
ajis02-1680	548	7	488	488	NUM
ajis02-1680	548	8	.	.	PUNCT
ajis02-1680	549	1	nielsen	nielsen	PROPN
ajis02-1680	549	2	,	,	PUNCT
ajis02-1680	549	3	j.	j.	PROPN
ajis02-1680	549	4	a.	a.	PROPN
ajis02-1680	549	5	,	,	PUNCT
ajis02-1680	549	6	l.	l.	PROPN
ajis02-1680	549	7	mathiassen	mathiassen	PROPN
ajis02-1680	549	8	,	,	PUNCT
ajis02-1680	549	9	&	&	CCONJ
ajis02-1680	549	10	s.	s.	PROPN
ajis02-1680	549	11	newell	newell	PROPN
ajis02-1680	549	12	.	.	PUNCT
ajis02-1680	550	1	(	(	PUNCT
ajis02-1680	550	2	2014	2014	NUM
ajis02-1680	550	3	)	)	PUNCT
ajis02-1680	550	4	.	.	PUNCT
ajis02-1680	551	1	theorization	theorization	NOUN
ajis02-1680	551	2	and	and	CCONJ
ajis02-1680	551	3	translation	translation	NOUN
ajis02-1680	551	4	in	in	ADP
ajis02-1680	551	5	information	information	NOUN
ajis02-1680	551	6	technology	technology	NOUN
ajis02-1680	551	7	institutionalization	institutionalization	NOUN
ajis02-1680	551	8	:	:	PUNCT
ajis02-1680	551	9	evidence	evidence	NOUN
ajis02-1680	551	10	from	from	ADP
ajis02-1680	551	11	danish	danish	ADJ
ajis02-1680	551	12	home	home	PROPN
ajis02-1680	551	13	care	care	NOUN
ajis02-1680	551	14	.	.	PUNCT
ajis02-1680	552	1	mis	mis	PROPN
ajis02-1680	552	2	quarterly	quarterly	PROPN
ajis02-1680	552	3	38	38	NUM
ajis02-1680	552	4	(	(	PUNCT
ajis02-1680	552	5	1	1	NUM
ajis02-1680	552	6	):	):	PUNCT
ajis02-1680	552	7	165–186	165–186	NUM
ajis02-1680	552	8	.	.	PUNCT
ajis02-1680	553	1	australasian	australasian	ADJ
ajis02-1680	553	2	journal	journal	NOUN
ajis02-1680	553	3	of	of	ADP
ajis02-1680	553	4	information	information	NOUN
ajis02-1680	553	5	systems	systems	PROPN
ajis02-1680	553	6	perdana	perdana	PROPN
ajis02-1680	553	7	,	,	PUNCT
ajis02-1680	553	8	robb	robb	NOUN
ajis02-1680	553	9	,	,	PUNCT
ajis02-1680	553	10	rohde	rohde	PROPN
ajis02-1680	553	11	&	&	CCONJ
ajis02-1680	553	12	birt	birt	PROPN
ajis02-1680	553	13	2018	2018	NUM
ajis02-1680	553	14	,	,	PUNCT
ajis02-1680	553	15	vol	vol	NOUN
ajis02-1680	553	16	22	22	NUM
ajis02-1680	553	17	,	,	PUNCT
ajis02-1680	553	18	research	research	NOUN
ajis02-1680	553	19	article	article	NOUN
ajis02-1680	553	20	sbr	sbr	NOUN
ajis02-1680	553	21	adoption	adoption	NOUN
ajis02-1680	553	22	in	in	ADP
ajis02-1680	553	23	australia	australia	PROPN
ajis02-1680	553	24	26	26	NUM
ajis02-1680	553	25	north	north	NOUN
ajis02-1680	553	26	,	,	PUNCT
ajis02-1680	553	27	d.c	d.c	PROPN
ajis02-1680	553	28	.	.	PUNCT
ajis02-1680	553	29	(	(	PUNCT
ajis02-1680	553	30	1990	1990	NUM
ajis02-1680	553	31	)	)	PUNCT
ajis02-1680	553	32	.	.	PUNCT
ajis02-1680	554	1	institutions	institution	NOUN
ajis02-1680	554	2	,	,	PUNCT
ajis02-1680	554	3	institutional	institutional	ADJ
ajis02-1680	554	4	change	change	NOUN
ajis02-1680	554	5	and	and	CCONJ
ajis02-1680	554	6	economic	economic	ADJ
ajis02-1680	554	7	performance	performance	NOUN
ajis02-1680	554	8	,	,	PUNCT
ajis02-1680	554	9	cambridge	cambridge	PROPN
ajis02-1680	554	10	,	,	PUNCT
ajis02-1680	554	11	cambridge	cambridge	PROPN
ajis02-1680	554	12	university	university	PROPN
ajis02-1680	554	13	press	press	PROPN
ajis02-1680	554	14	perdana	perdana	PROPN
ajis02-1680	554	15	,	,	PUNCT
ajis02-1680	554	16	a.	a.	NOUN
ajis02-1680	554	17	,	,	PUNCT
ajis02-1680	554	18	robb	robb	NOUN
ajis02-1680	554	19	,	,	PUNCT
ajis02-1680	554	20	a.	a.	PROPN
ajis02-1680	554	21	&	&	CCONJ
ajis02-1680	554	22	rohde	rohde	PROPN
ajis02-1680	554	23	,	,	PUNCT
ajis02-1680	554	24	f.	f.	PROPN
ajis02-1680	554	25	(	(	PUNCT
ajis02-1680	554	26	2015	2015	NUM
ajis02-1680	554	27	)	)	PUNCT
ajis02-1680	554	28	.	.	PUNCT
ajis02-1680	555	1	an	an	DET
ajis02-1680	555	2	integrative	integrative	ADJ
ajis02-1680	555	3	review	review	NOUN
ajis02-1680	555	4	and	and	CCONJ
ajis02-1680	555	5	synthesis	synthesis	NOUN
ajis02-1680	555	6	of	of	ADP
ajis02-1680	555	7	xbrl	xbrl	PROPN
ajis02-1680	555	8	research	research	PROPN
ajis02-1680	555	9	in	in	ADP
ajis02-1680	555	10	academic	academic	ADJ
ajis02-1680	555	11	journals	journal	NOUN
ajis02-1680	555	12	.	.	PUNCT
ajis02-1680	556	1	journal	journal	NOUN
ajis02-1680	556	2	of	of	ADP
ajis02-1680	556	3	information	information	NOUN
ajis02-1680	556	4	systems	system	NOUN
ajis02-1680	556	5	,	,	PUNCT
ajis02-1680	556	6	29	29	NUM
ajis02-1680	556	7	(	(	PUNCT
ajis02-1680	556	8	1	1	NUM
ajis02-1680	556	9	):	):	PUNCT
ajis02-1680	556	10	115–153	115–153	NUM
ajis02-1680	556	11	.	.	PUNCT
ajis02-1680	557	1	robb	robb	NOUN
ajis02-1680	557	2	,	,	PUNCT
ajis02-1680	557	3	d.	d.	PROPN
ajis02-1680	557	4	,	,	PUNCT
ajis02-1680	557	5	rohde	rohde	PROPN
ajis02-1680	557	6	,	,	PUNCT
ajis02-1680	557	7	f.	f.	PROPN
ajis02-1680	557	8	&	&	CCONJ
ajis02-1680	557	9	green	green	PROPN
ajis02-1680	557	10	,	,	PUNCT
ajis02-1680	557	11	p	p	X
ajis02-1680	557	12	(	(	PUNCT
ajis02-1680	557	13	2016	2016	NUM
ajis02-1680	557	14	)	)	PUNCT
ajis02-1680	557	15	standard	standard	ADJ
ajis02-1680	557	16	business	business	NOUN
ajis02-1680	557	17	reporting	reporting	NOUN
ajis02-1680	557	18	in	in	ADP
ajis02-1680	557	19	australia	australia	PROPN
ajis02-1680	557	20	:	:	PUNCT
ajis02-1680	557	21	efficiency	efficiency	NOUN
ajis02-1680	557	22	,	,	PUNCT
ajis02-1680	557	23	effectiveness	effectiveness	NOUN
ajis02-1680	557	24	,	,	PUNCT
ajis02-1680	557	25	or	or	CCONJ
ajis02-1680	557	26	both	both	PRON
ajis02-1680	557	27	?	?	PUNCT
ajis02-1680	558	1	accounting	accounting	NOUN
ajis02-1680	558	2	&	&	CCONJ
ajis02-1680	558	3	finance	finance	PROPN
ajis02-1680	558	4	,	,	PUNCT
ajis02-1680	558	5	56	56	NUM
ajis02-1680	558	6	(	(	PUNCT
ajis02-1680	558	7	2	2	NUM
ajis02-1680	558	8	):	):	PUNCT
ajis02-1680	558	9	509–544	509–544	NUM
ajis02-1680	558	10	.	.	PUNCT
ajis02-1680	559	1	seidel	seidel	PROPN
ajis02-1680	559	2	,	,	PUNCT
ajis02-1680	559	3	s	s	PROPN
ajis02-1680	559	4	;	;	PUNCT
ajis02-1680	559	5	recker	recker	NOUN
ajis02-1680	559	6	,	,	PUNCT
ajis02-1680	559	7	j	j	PROPN
ajis02-1680	559	8	;	;	PUNCT
ajis02-1680	559	9	&	&	CCONJ
ajis02-1680	559	10	vom	vom	PROPN
ajis02-1680	559	11	brocke	brocke	PROPN
ajis02-1680	559	12	,	,	PUNCT
ajis02-1680	559	13	j.	j.	PROPN
ajis02-1680	559	14	(	(	PUNCT
ajis02-1680	559	15	2014	2014	NUM
ajis02-1680	559	16	)	)	PUNCT
ajis02-1680	559	17	.	.	PUNCT
ajis02-1680	560	1	sensemaking	sensemake	VERB
ajis02-1680	560	2	and	and	CCONJ
ajis02-1680	560	3	sustainable	sustainable	ADJ
ajis02-1680	560	4	practicing	practicing	NOUN
ajis02-1680	560	5	:	:	PUNCT
ajis02-1680	560	6	functional	functional	ADJ
ajis02-1680	560	7	affordances	affordance	NOUN
ajis02-1680	560	8	of	of	ADP
ajis02-1680	560	9	information	information	NOUN
ajis02-1680	560	10	systems	system	NOUN
ajis02-1680	560	11	in	in	ADP
ajis02-1680	560	12	green	green	ADJ
ajis02-1680	560	13	transformations	transformation	NOUN
ajis02-1680	560	14	,	,	PUNCT
ajis02-1680	560	15	mis	mis	PROPN
ajis02-1680	560	16	quarterly	quarterly	NOUN
ajis02-1680	560	17	,	,	PUNCT
ajis02-1680	560	18	37(4	37(4	PROPN
ajis02-1680	560	19	)	)	PUNCT
ajis02-1680	560	20	,	,	PUNCT
ajis02-1680	560	21	1275	1275	NUM
ajis02-1680	560	22	-	-	SYM
ajis02-1680	560	23	1299	1299	NUM
ajis02-1680	560	24	.	.	PUNCT
ajis02-1680	561	1	shrout	shrout	PROPN
ajis02-1680	561	2	,	,	PUNCT
ajis02-1680	561	3	p.e	p.e	PROPN
ajis02-1680	561	4	.	.	PROPN
ajis02-1680	561	5	,	,	PUNCT
ajis02-1680	561	6	&	&	CCONJ
ajis02-1680	561	7	fleish	fleish	PROPN
ajis02-1680	561	8	,	,	PUNCT
ajis02-1680	561	9	j.l	j.l	PROPN
ajis02-1680	561	10	.	.	PROPN
ajis02-1680	561	11	(	(	PUNCT
ajis02-1680	561	12	1979	1979	NUM
ajis02-1680	561	13	)	)	PUNCT
ajis02-1680	561	14	.	.	PUNCT
ajis02-1680	562	1	interclass	interclass	VERB
ajis02-1680	562	2	correlations	correlation	NOUN
ajis02-1680	562	3	:	:	PUNCT
ajis02-1680	562	4	uses	use	VERB
ajis02-1680	562	5	in	in	ADP
ajis02-1680	562	6	assessing	assess	VERB
ajis02-1680	562	7	rater	rater	ADJ
ajis02-1680	562	8	reliability	reliability	NOUN
ajis02-1680	562	9	.	.	PUNCT
ajis02-1680	563	1	psychological	psychological	ADJ
ajis02-1680	563	2	bulletin	bulletin	NOUN
ajis02-1680	563	3	,	,	PUNCT
ajis02-1680	563	4	86(2	86(2	NUM
ajis02-1680	563	5	):	):	PUNCT
ajis02-1680	563	6	420	420	NUM
ajis02-1680	563	7	-	-	SYM
ajis02-1680	563	8	428	428	NUM
ajis02-1680	563	9	.	.	PUNCT
ajis02-1680	564	1	smith	smith	PROPN
ajis02-1680	564	2	,	,	PUNCT
ajis02-1680	564	3	v.l	v.l	PROPN
ajis02-1680	564	4	.	.	PROPN
ajis02-1680	564	5	(	(	PUNCT
ajis02-1680	564	6	2003	2003	NUM
ajis02-1680	564	7	)	)	PUNCT
ajis02-1680	564	8	.	.	PUNCT
ajis02-1680	565	1	constructivist	constructivist	NOUN
ajis02-1680	565	2	and	and	CCONJ
ajis02-1680	565	3	ecological	ecological	ADJ
ajis02-1680	565	4	rationality	rationality	NOUN
ajis02-1680	565	5	in	in	ADP
ajis02-1680	565	6	economics	economic	NOUN
ajis02-1680	565	7	.	.	PUNCT
ajis02-1680	566	1	the	the	DET
ajis02-1680	566	2	american	american	PROPN
ajis02-1680	566	3	economic	economic	PROPN
ajis02-1680	566	4	review	review	PROPN
ajis02-1680	566	5	,	,	PUNCT
ajis02-1680	566	6	93	93	NUM
ajis02-1680	566	7	(	(	PUNCT
ajis02-1680	566	8	3	3	NUM
ajis02-1680	566	9	):	):	PUNCT
ajis02-1680	566	10	465–508	465–508	NUM
ajis02-1680	566	11	.	.	PUNCT
ajis02-1680	567	1	smith	smith	PROPN
ajis02-1680	567	2	,	,	PUNCT
ajis02-1680	567	3	v.l	v.l	PROPN
ajis02-1680	567	4	.	.	PROPN
ajis02-1680	567	5	(	(	PUNCT
ajis02-1680	567	6	2008	2008	NUM
ajis02-1680	567	7	)	)	PUNCT
ajis02-1680	567	8	.	.	PUNCT
ajis02-1680	568	1	rationality	rationality	NOUN
ajis02-1680	568	2	in	in	ADP
ajis02-1680	568	3	economics	economic	NOUN
ajis02-1680	568	4	:	:	PUNCT
ajis02-1680	568	5	constructivist	constructivist	ADJ
ajis02-1680	568	6	and	and	CCONJ
ajis02-1680	568	7	ecological	ecological	ADJ
ajis02-1680	568	8	forms	form	NOUN
ajis02-1680	568	9	.	.	PUNCT
ajis02-1680	569	1	uk	uk	PROPN
ajis02-1680	569	2	:	:	PUNCT
ajis02-1680	569	3	cambridge	cambridge	PROPN
ajis02-1680	569	4	university	university	PROPN
ajis02-1680	569	5	press	press	NOUN
ajis02-1680	569	6	.	.	PUNCT
ajis02-1680	570	1	steenkamp	steenkamp	PROPN
ajis02-1680	570	2	,	,	PUNCT
ajis02-1680	570	3	l.p	l.p	PROPN
ajis02-1680	570	4	.	.	PROPN
ajis02-1680	570	5	&	&	CCONJ
ajis02-1680	570	6	nel	nel	PROPN
ajis02-1680	570	7	,	,	PUNCT
ajis02-1680	570	8	g.f	g.f	PROPN
ajis02-1680	570	9	.	.	PROPN
ajis02-1680	570	10	(	(	PUNCT
ajis02-1680	570	11	2012	2012	NUM
ajis02-1680	570	12	)	)	PUNCT
ajis02-1680	570	13	.	.	PUNCT
ajis02-1680	571	1	the	the	DET
ajis02-1680	571	2	adoption	adoption	NOUN
ajis02-1680	571	3	of	of	ADP
ajis02-1680	571	4	xbrl	xbrl	PROPN
ajis02-1680	571	5	in	in	ADP
ajis02-1680	571	6	south	south	PROPN
ajis02-1680	571	7	africa	africa	PROPN
ajis02-1680	571	8	:	:	PUNCT
ajis02-1680	571	9	an	an	DET
ajis02-1680	571	10	empirical	empirical	ADJ
ajis02-1680	571	11	study	study	NOUN
ajis02-1680	571	12	.	.	PUNCT
ajis02-1680	572	1	the	the	DET
ajis02-1680	572	2	electronic	electronic	ADJ
ajis02-1680	572	3	library	library	NOUN
ajis02-1680	572	4	,	,	PUNCT
ajis02-1680	572	5	30(3	30(3	NUM
ajis02-1680	572	6	)	)	PUNCT
ajis02-1680	572	7	,	,	PUNCT
ajis02-1680	572	8	409	409	NUM
ajis02-1680	572	9	425	425	NUM
ajis02-1680	572	10	.	.	PUNCT
ajis02-1680	573	1	stendal	stendal	NOUN
ajis02-1680	573	2	,	,	PUNCT
ajis02-1680	573	3	k.	k.	PROPN
ajis02-1680	573	4	,	,	PUNCT
ajis02-1680	573	5	thapa	thapa	PROPN
ajis02-1680	573	6	,	,	PUNCT
ajis02-1680	573	7	d.	d.	PROPN
ajis02-1680	573	8	,	,	PUNCT
ajis02-1680	573	9	&	&	CCONJ
ajis02-1680	573	10	lanamäki	lanamäki	PROPN
ajis02-1680	573	11	,	,	PUNCT
ajis02-1680	573	12	a.	a.	NOUN
ajis02-1680	573	13	(	(	PUNCT
ajis02-1680	573	14	2016	2016	NUM
ajis02-1680	573	15	)	)	PUNCT
ajis02-1680	573	16	.	.	PUNCT
ajis02-1680	574	1	analyzing	analyze	VERB
ajis02-1680	574	2	the	the	DET
ajis02-1680	574	3	concept	concept	NOUN
ajis02-1680	574	4	of	of	ADP
ajis02-1680	574	5	affordances	affordance	NOUN
ajis02-1680	574	6	in	in	ADP
ajis02-1680	574	7	information	information	NOUN
ajis02-1680	574	8	systems	system	NOUN
ajis02-1680	574	9	.	.	PUNCT
ajis02-1680	575	1	in	in	ADP
ajis02-1680	575	2	2016	2016	NUM
ajis02-1680	575	3	49th	49th	ADJ
ajis02-1680	575	4	hawaii	hawaii	PROPN
ajis02-1680	575	5	international	international	ADJ
ajis02-1680	575	6	conference	conference	NOUN
ajis02-1680	575	7	on	on	ADP
ajis02-1680	575	8	system	system	NOUN
ajis02-1680	575	9	sciences	science	NOUN
ajis02-1680	575	10	(	(	PUNCT
ajis02-1680	575	11	hicss	hicss	ADJ
ajis02-1680	575	12	)	)	PUNCT
ajis02-1680	575	13	,	,	PUNCT
ajis02-1680	575	14	ieee	ieee	NOUN
ajis02-1680	575	15	:	:	PUNCT
ajis02-1680	575	16	5270–5277	5270–5277	NOUN
ajis02-1680	575	17	.	.	PUNCT
ajis02-1680	575	18	swanson	swanson	PROPN
ajis02-1680	575	19	,	,	PUNCT
ajis02-1680	575	20	e.	e.	PROPN
ajis02-1680	575	21	b.	b.	PROPN
ajis02-1680	575	22	,	,	PUNCT
ajis02-1680	575	23	&	&	CCONJ
ajis02-1680	575	24	ramiller	ramiller	PROPN
ajis02-1680	575	25	,	,	PUNCT
ajis02-1680	575	26	n.c	n.c	PROPN
ajis02-1680	575	27	.	.	PROPN
ajis02-1680	575	28	(	(	PUNCT
ajis02-1680	575	29	1997	1997	NUM
ajis02-1680	575	30	)	)	PUNCT
ajis02-1680	575	31	.	.	PUNCT
ajis02-1680	576	1	the	the	DET
ajis02-1680	576	2	organizing	organize	VERB
ajis02-1680	576	3	vision	vision	NOUN
ajis02-1680	576	4	in	in	ADP
ajis02-1680	576	5	information	information	NOUN
ajis02-1680	576	6	systems	system	NOUN
ajis02-1680	576	7	innovation	innovation	NOUN
ajis02-1680	576	8	.	.	PUNCT
ajis02-1680	577	1	organization	organization	NOUN
ajis02-1680	577	2	science	science	NOUN
ajis02-1680	577	3	,	,	PUNCT
ajis02-1680	577	4	8	8	NUM
ajis02-1680	577	5	(	(	PUNCT
ajis02-1680	577	6	5	5	NUM
ajis02-1680	577	7	):	):	PUNCT
ajis02-1680	577	8	458–474	458–474	NUM
ajis02-1680	577	9	.	.	PUNCT
ajis02-1680	578	1	teo	teo	PROPN
ajis02-1680	578	2	,	,	PUNCT
ajis02-1680	578	3	h.h	h.h	PROPN
ajis02-1680	578	4	.	.	PROPN
ajis02-1680	578	5	,	,	PUNCT
ajis02-1680	578	6	wei	wei	PROPN
ajis02-1680	578	7	,	,	PUNCT
ajis02-1680	578	8	k.k	k.k	PROPN
ajis02-1680	578	9	.	.	PROPN
ajis02-1680	578	10	,	,	PUNCT
ajis02-1680	578	11	&	&	CCONJ
ajis02-1680	578	12	benbasat	benbasat	PROPN
ajis02-1680	578	13	,	,	PUNCT
ajis02-1680	578	14	i.	i.	PROPN
ajis02-1680	578	15	(	(	PUNCT
ajis02-1680	578	16	2003	2003	NUM
ajis02-1680	578	17	)	)	PUNCT
ajis02-1680	578	18	.	.	PUNCT
ajis02-1680	579	1	predicting	predict	VERB
ajis02-1680	579	2	intention	intention	NOUN
ajis02-1680	579	3	to	to	PART
ajis02-1680	579	4	adopt	adopt	VERB
ajis02-1680	579	5	interorganizational	interorganizational	ADJ
ajis02-1680	579	6	linkages	linkage	NOUN
ajis02-1680	579	7	:	:	PUNCT
ajis02-1680	579	8	an	an	DET
ajis02-1680	579	9	institutional	institutional	ADJ
ajis02-1680	579	10	perspective	perspective	NOUN
ajis02-1680	579	11	.	.	PUNCT
ajis02-1680	580	1	mis	mis	PROPN
ajis02-1680	580	2	quarterly	quarterly	ADJ
ajis02-1680	580	3	27(1	27(1	NUM
ajis02-1680	580	4	)	)	PUNCT
ajis02-1680	580	5	,	,	PUNCT
ajis02-1680	580	6	19	19	NUM
ajis02-1680	580	7	-	-	SYM
ajis02-1680	580	8	49	49	NUM
ajis02-1680	580	9	.	.	PUNCT
ajis02-1680	581	1	the	the	DET
ajis02-1680	581	2	treasury	treasury	PROPN
ajis02-1680	581	3	.	.	PUNCT
ajis02-1680	582	1	(	(	PUNCT
ajis02-1680	582	2	2012	2012	NUM
ajis02-1680	582	3	)	)	PUNCT
ajis02-1680	582	4	.	.	PUNCT
ajis02-1680	583	1	use	use	NOUN
ajis02-1680	583	2	of	of	ADP
ajis02-1680	583	3	standard	standard	ADJ
ajis02-1680	583	4	business	business	NOUN
ajis02-1680	583	5	reporting	reporting	NOUN
ajis02-1680	583	6	for	for	ADP
ajis02-1680	583	7	financial	financial	ADJ
ajis02-1680	583	8	reports	report	NOUN
ajis02-1680	583	9	.	.	PUNCT
ajis02-1680	584	1	australian	australian	ADJ
ajis02-1680	584	2	government	government	NOUN
ajis02-1680	584	3	.	.	PUNCT
ajis02-1680	585	1	available	available	ADJ
ajis02-1680	585	2	at	at	ADP
ajis02-1680	585	3	http://www.treasury.gov.au/consultationsandreviews/consultations/20	http://www.treasury.gov.au/consultationsandreviews/consultations/20	PROPN
ajis02-1680	585	4	12	12	NUM
ajis02-1680	585	5	/	/	SYM
ajis02-1680	585	6	sbr	sbr	NOUN
ajis02-1680	585	7	-	-	PUNCT
ajis02-1680	585	8	options	option	NOUN
ajis02-1680	585	9	-	-	PUNCT
ajis02-1680	585	10	paper	paper	NOUN
ajis02-1680	585	11	[	[	X
ajis02-1680	585	12	accessed	access	VERB
ajis02-1680	585	13	:	:	PUNCT
ajis02-1680	585	14	22	22	NUM
ajis02-1680	585	15	february	february	NOUN
ajis02-1680	585	16	2017	2017	NUM
ajis02-1680	585	17	]	]	PUNCT
ajis02-1680	585	18	the	the	DET
ajis02-1680	585	19	treasury	treasury	NOUN
ajis02-1680	585	20	.	.	PUNCT
ajis02-1680	586	1	(	(	PUNCT
ajis02-1680	586	2	2016	2016	NUM
ajis02-1680	586	3	)	)	PUNCT
ajis02-1680	586	4	.	.	PUNCT
ajis02-1680	587	1	national	national	ADJ
ajis02-1680	587	2	small	small	ADJ
ajis02-1680	587	3	business	business	NOUN
ajis02-1680	587	4	statistics	statistic	NOUN
ajis02-1680	587	5	.	.	PUNCT
ajis02-1680	588	1	release	release	VERB
ajis02-1680	588	2	date	date	NOUN
ajis02-1680	588	3	:	:	PUNCT
ajis02-1680	588	4	23	23	NUM
ajis02-1680	588	5	september	september	PROPN
ajis02-1680	588	6	2016	2016	NUM
ajis02-1680	588	7	.	.	PUNCT
ajis02-1680	589	1	australian	australian	ADJ
ajis02-1680	589	2	government	government	NOUN
ajis02-1680	589	3	.	.	PUNCT
ajis02-1680	590	1	available	available	ADJ
ajis02-1680	590	2	at	at	ADP
ajis02-1680	590	3	http://www.treasury.gov.au/publicationsandmedia/publications/2012/s	http://www.treasury.gov.au/publicationsandmedia/publications/2012/s	PROPN
ajis02-1680	590	4	ml	ml	NOUN
ajis02-1680	590	5	-	-	PUNCT
ajis02-1680	590	6	bus	bus	NOUN
ajis02-1680	590	7	-	-	PUNCT
ajis02-1680	590	8	data	datum	NOUN
ajis02-1680	590	9	[	[	X
ajis02-1680	590	10	accessed	access	VERB
ajis02-1680	590	11	:	:	PUNCT
ajis02-1680	590	12	1	1	NUM
ajis02-1680	590	13	february	february	PROPN
ajis02-1680	590	14	2017	2017	NUM
ajis02-1680	590	15	]	]	PUNCT
ajis02-1680	590	16	thornton	thornton	PROPN
ajis02-1680	590	17	,	,	PUNCT
ajis02-1680	590	18	p.	p.	PROPN
ajis02-1680	590	19	h.	h.	PROPN
ajis02-1680	590	20	,	,	PUNCT
ajis02-1680	590	21	ocasio	ocasio	VERB
ajis02-1680	590	22	,	,	PUNCT
ajis02-1680	590	23	w.	w.	PROPN
ajis02-1680	590	24	,	,	PUNCT
ajis02-1680	590	25	&	&	CCONJ
ajis02-1680	590	26	lounsbury	lounsbury	PROPN
ajis02-1680	590	27	,	,	PUNCT
ajis02-1680	590	28	m.	m.	NOUN
ajis02-1680	590	29	(	(	PUNCT
ajis02-1680	590	30	2012	2012	NUM
ajis02-1680	590	31	)	)	PUNCT
ajis02-1680	590	32	.	.	PUNCT
ajis02-1680	591	1	the	the	DET
ajis02-1680	591	2	institutional	institutional	ADJ
ajis02-1680	591	3	logics	logic	NOUN
ajis02-1680	591	4	perspective	perspective	NOUN
ajis02-1680	591	5	:	:	PUNCT
ajis02-1680	591	6	a	a	DET
ajis02-1680	591	7	new	new	ADJ
ajis02-1680	591	8	approach	approach	NOUN
ajis02-1680	591	9	to	to	ADP
ajis02-1680	591	10	culture	culture	NOUN
ajis02-1680	591	11	,	,	PUNCT
ajis02-1680	591	12	structure	structure	NOUN
ajis02-1680	591	13	,	,	PUNCT
ajis02-1680	591	14	and	and	CCONJ
ajis02-1680	591	15	process	process	NOUN
ajis02-1680	591	16	.	.	PUNCT
ajis02-1680	592	1	new	new	PROPN
ajis02-1680	592	2	york	york	PROPN
ajis02-1680	592	3	,	,	PUNCT
ajis02-1680	592	4	ny	ny	PROPN
ajis02-1680	592	5	:	:	PUNCT
ajis02-1680	592	6	oxford	oxford	PROPN
ajis02-1680	592	7	university	university	PROPN
ajis02-1680	592	8	press	press	NOUN
ajis02-1680	592	9	.	.	PUNCT
ajis02-1680	593	1	tornatzky	tornatzky	PROPN
ajis02-1680	593	2	,	,	PUNCT
ajis02-1680	593	3	l.	l.	PROPN
ajis02-1680	593	4	,	,	PUNCT
ajis02-1680	593	5	&	&	CCONJ
ajis02-1680	593	6	fleischer	fleischer	PROPN
ajis02-1680	593	7	,	,	PUNCT
ajis02-1680	593	8	m.	m.	NOUN
ajis02-1680	593	9	(	(	PUNCT
ajis02-1680	593	10	1990	1990	NUM
ajis02-1680	593	11	)	)	PUNCT
ajis02-1680	593	12	.	.	PUNCT
ajis02-1680	594	1	the	the	DET
ajis02-1680	594	2	process	process	NOUN
ajis02-1680	594	3	of	of	ADP
ajis02-1680	594	4	technology	technology	NOUN
ajis02-1680	594	5	innovation	innovation	NOUN
ajis02-1680	594	6	.	.	PUNCT
ajis02-1680	595	1	lexington	lexington	PROPN
ajis02-1680	595	2	:	:	PUNCT
ajis02-1680	595	3	lexington	lexington	PROPN
ajis02-1680	595	4	books	book	NOUN
ajis02-1680	595	5	.	.	PUNCT
ajis02-1680	596	1	troshani	troshani	PROPN
ajis02-1680	596	2	,	,	PUNCT
ajis02-1680	596	3	i.	i.	PROPN
ajis02-1680	596	4	,	,	PUNCT
ajis02-1680	596	5	paker	paker	PROPN
ajis02-1680	596	6	,	,	PUNCT
ajis02-1680	596	7	l.d	l.d	PROPN
ajis02-1680	596	8	.	.	PROPN
ajis02-1680	596	9	,	,	PUNCT
ajis02-1680	596	10	&	&	CCONJ
ajis02-1680	596	11	lymer	lymer	PROPN
ajis02-1680	596	12	,	,	PUNCT
ajis02-1680	596	13	a.	a.	NOUN
ajis02-1680	596	14	(	(	PUNCT
ajis02-1680	596	15	2015	2015	NUM
ajis02-1680	596	16	)	)	PUNCT
ajis02-1680	596	17	.	.	PUNCT
ajis02-1680	597	1	institutionalising	institutionalise	VERB
ajis02-1680	597	2	xbrl	xbrl	NOUN
ajis02-1680	597	3	for	for	ADP
ajis02-1680	597	4	financial	financial	ADJ
ajis02-1680	597	5	reporting	reporting	NOUN
ajis02-1680	597	6	:	:	PUNCT
ajis02-1680	597	7	resorting	resort	VERB
ajis02-1680	597	8	to	to	ADP
ajis02-1680	597	9	regulation	regulation	NOUN
ajis02-1680	597	10	,	,	PUNCT
ajis02-1680	597	11	accounting	accounting	NOUN
ajis02-1680	597	12	and	and	CCONJ
ajis02-1680	597	13	business	business	NOUN
ajis02-1680	597	14	research	research	NOUN
ajis02-1680	597	15	,	,	PUNCT
ajis02-1680	597	16	45(2	45(2	NOUN
ajis02-1680	597	17	)	)	PUNCT
ajis02-1680	597	18	,	,	PUNCT
ajis02-1680	597	19	196	196	NUM
ajis02-1680	597	20	-	-	SYM
ajis02-1680	597	21	228	228	NUM
ajis02-1680	597	22	.	.	PUNCT
ajis02-1680	598	1	us	us	PROPN
ajis02-1680	598	2	security	security	NOUN
ajis02-1680	598	3	and	and	CCONJ
ajis02-1680	598	4	exchange	exchange	PROPN
ajis02-1680	598	5	commission	commission	PROPN
ajis02-1680	598	6	.	.	PUNCT
ajis02-1680	599	1	(	(	PUNCT
ajis02-1680	599	2	2016	2016	NUM
ajis02-1680	599	3	)	)	PUNCT
ajis02-1680	599	4	.	.	PUNCT
ajis02-1680	600	1	structured	structure	VERB
ajis02-1680	600	2	disclosure	disclosure	NOUN
ajis02-1680	600	3	at	at	ADP
ajis02-1680	600	4	the	the	DET
ajis02-1680	600	5	sec	sec	PROPN
ajis02-1680	600	6	:	:	PUNCT
ajis02-1680	600	7	history	history	NOUN
ajis02-1680	600	8	and	and	CCONJ
ajis02-1680	600	9	rulemaking	rulemaking	NOUN
ajis02-1680	600	10	.	.	PUNCT
ajis02-1680	601	1	available	available	ADJ
ajis02-1680	601	2	at	at	ADP
ajis02-1680	601	3	https://www.sec.gov/page/osdhistoryandrulemaking	https://www.sec.gov/page/osdhistoryandrulemake	VERB
ajis02-1680	601	4	.	.	PUNCT
ajis02-1680	602	1	australasian	australasian	ADJ
ajis02-1680	602	2	journal	journal	NOUN
ajis02-1680	602	3	of	of	ADP
ajis02-1680	602	4	information	information	NOUN
ajis02-1680	602	5	systems	systems	PROPN
ajis02-1680	602	6	perdana	perdana	PROPN
ajis02-1680	602	7	,	,	PUNCT
ajis02-1680	602	8	robb	robb	NOUN
ajis02-1680	602	9	,	,	PUNCT
ajis02-1680	602	10	rohde	rohde	PROPN
ajis02-1680	602	11	&	&	CCONJ
ajis02-1680	602	12	birt	birt	PROPN
ajis02-1680	602	13	2018	2018	NUM
ajis02-1680	602	14	,	,	PUNCT
ajis02-1680	602	15	vol	vol	NOUN
ajis02-1680	602	16	22	22	NUM
ajis02-1680	602	17	,	,	PUNCT
ajis02-1680	602	18	research	research	NOUN
ajis02-1680	602	19	article	article	NOUN
ajis02-1680	602	20	sbr	sbr	NOUN
ajis02-1680	602	21	adoption	adoption	NOUN
ajis02-1680	602	22	in	in	ADP
ajis02-1680	602	23	australia	australia	PROPN
ajis02-1680	602	24	27	27	NUM
ajis02-1680	602	25	valentinetti	valentinetti	NOUN
ajis02-1680	602	26	,	,	PUNCT
ajis02-1680	602	27	d.	d.	PROPN
ajis02-1680	602	28	&	&	CCONJ
ajis02-1680	602	29	rea	rea	PROPN
ajis02-1680	602	30	,	,	PUNCT
ajis02-1680	602	31	m.	m.	NOUN
ajis02-1680	602	32	(	(	PUNCT
ajis02-1680	602	33	2012	2012	NUM
ajis02-1680	602	34	)	)	PUNCT
ajis02-1680	602	35	.	.	PUNCT
ajis02-1680	603	1	ifrs	ifrs	NOUN
ajis02-1680	603	2	taxonomy	taxonomy	NOUN
ajis02-1680	603	3	and	and	CCONJ
ajis02-1680	603	4	financial	financial	ADJ
ajis02-1680	603	5	reporting	reporting	NOUN
ajis02-1680	603	6	practices	practice	NOUN
ajis02-1680	603	7	:	:	PUNCT
ajis02-1680	603	8	the	the	DET
ajis02-1680	603	9	case	case	NOUN
ajis02-1680	603	10	of	of	ADP
ajis02-1680	603	11	italian	italian	ADJ
ajis02-1680	603	12	listed	list	VERB
ajis02-1680	603	13	companies	company	NOUN
ajis02-1680	603	14	.	.	PUNCT
ajis02-1680	604	1	international	international	ADJ
ajis02-1680	604	2	journal	journal	PROPN
ajis02-1680	604	3	of	of	ADP
ajis02-1680	604	4	accounting	accounting	NOUN
ajis02-1680	604	5	information	information	NOUN
ajis02-1680	604	6	systems	system	NOUN
ajis02-1680	604	7	,	,	PUNCT
ajis02-1680	604	8	13(2	13(2	PROPN
ajis02-1680	604	9	)	)	PUNCT
ajis02-1680	604	10	,	,	PUNCT
ajis02-1680	604	11	163180	163180	NUM
ajis02-1680	604	12	.	.	PUNCT
ajis02-1680	605	1	vasarhelyi	vasarhelyi	PROPN
ajis02-1680	605	2	,	,	PUNCT
ajis02-1680	605	3	m.	m.	NOUN
ajis02-1680	605	4	a.	a.	PROPN
ajis02-1680	605	5	,	,	PUNCT
ajis02-1680	605	6	chan	chan	PROPN
ajis02-1680	605	7	,	,	PUNCT
ajis02-1680	605	8	d.	d.	PROPN
ajis02-1680	605	9	y.	y.	PROPN
ajis02-1680	605	10	&	&	CCONJ
ajis02-1680	605	11	krahel	krahel	PROPN
ajis02-1680	605	12	,	,	PUNCT
ajis02-1680	605	13	j.	j.	PROPN
ajis02-1680	605	14	p.	p.	PROPN
ajis02-1680	605	15	(	(	PUNCT
ajis02-1680	605	16	2012	2012	NUM
ajis02-1680	605	17	)	)	PUNCT
ajis02-1680	605	18	.	.	PUNCT
ajis02-1680	606	1	consequences	consequence	NOUN
ajis02-1680	606	2	of	of	ADP
ajis02-1680	606	3	xbrl	xbrl	PROPN
ajis02-1680	606	4	standardization	standardization	NOUN
ajis02-1680	606	5	on	on	ADP
ajis02-1680	606	6	financial	financial	ADJ
ajis02-1680	606	7	statement	statement	NOUN
ajis02-1680	606	8	data	datum	NOUN
ajis02-1680	606	9	,	,	PUNCT
ajis02-1680	606	10	journal	journal	NOUN
ajis02-1680	606	11	of	of	ADP
ajis02-1680	606	12	information	information	NOUN
ajis02-1680	606	13	systems	system	NOUN
ajis02-1680	606	14	,	,	PUNCT
ajis02-1680	606	15	26(1	26(1	NUM
ajis02-1680	606	16	)	)	PUNCT
ajis02-1680	606	17	,	,	PUNCT
ajis02-1680	606	18	155	155	NUM
ajis02-1680	606	19	-	-	SYM
ajis02-1680	606	20	167	167	NUM
ajis02-1680	606	21	.	.	PUNCT
ajis02-1680	607	1	venkatesh	venkatesh	PROPN
ajis02-1680	607	2	,	,	PUNCT
ajis02-1680	607	3	v.	v.	PROPN
ajis02-1680	607	4	,	,	PUNCT
ajis02-1680	607	5	morris	morris	PROPN
ajis02-1680	607	6	,	,	PUNCT
ajis02-1680	607	7	m.g	m.g	PROPN
ajis02-1680	607	8	.	.	PROPN
ajis02-1680	607	9	,	,	PUNCT
ajis02-1680	607	10	davis	davis	PROPN
ajis02-1680	607	11	,	,	PUNCT
ajis02-1680	607	12	g.b	g.b	PROPN
ajis02-1680	607	13	.	.	PROPN
ajis02-1680	607	14	,	,	PUNCT
ajis02-1680	607	15	&	&	CCONJ
ajis02-1680	607	16	davis	davis	PROPN
ajis02-1680	607	17	,	,	PUNCT
ajis02-1680	607	18	f.d	f.d	PROPN
ajis02-1680	607	19	.	.	PROPN
ajis02-1680	607	20	(	(	PUNCT
ajis02-1680	607	21	2003	2003	NUM
ajis02-1680	607	22	)	)	PUNCT
ajis02-1680	607	23	.	.	PUNCT
ajis02-1680	608	1	user	user	NOUN
ajis02-1680	608	2	acceptance	acceptance	NOUN
ajis02-1680	608	3	of	of	ADP
ajis02-1680	608	4	information	information	NOUN
ajis02-1680	608	5	technology	technology	NOUN
ajis02-1680	608	6	:	:	PUNCT
ajis02-1680	608	7	toward	toward	ADP
ajis02-1680	608	8	a	a	DET
ajis02-1680	608	9	unified	unified	ADJ
ajis02-1680	608	10	view	view	NOUN
ajis02-1680	608	11	.	.	PUNCT
ajis02-1680	609	1	mis	mis	PROPN
ajis02-1680	609	2	quarterly	quarterly	PROPN
ajis02-1680	609	3	,	,	PUNCT
ajis02-1680	609	4	27(3	27(3	NUM
ajis02-1680	609	5	)	)	PUNCT
ajis02-1680	609	6	,	,	PUNCT
ajis02-1680	609	7	425	425	NUM
ajis02-1680	609	8	-	-	SYM
ajis02-1680	609	9	478	478	NUM
ajis02-1680	609	10	.	.	PUNCT
ajis02-1680	610	1	volkoff	volkoff	NOUN
ajis02-1680	610	2	,	,	PUNCT
ajis02-1680	610	3	o.	o.	PROPN
ajis02-1680	610	4	,	,	PUNCT
ajis02-1680	610	5	&	&	CCONJ
ajis02-1680	610	6	strong	strong	ADJ
ajis02-1680	610	7	,	,	PUNCT
ajis02-1680	610	8	d.m	d.m	PROPN
ajis02-1680	610	9	.	.	PUNCT
ajis02-1680	611	1	(	(	PUNCT
ajis02-1680	611	2	2013	2013	NUM
ajis02-1680	611	3	)	)	PUNCT
ajis02-1680	611	4	.	.	PUNCT
ajis02-1680	612	1	critical	critical	ADJ
ajis02-1680	612	2	realism	realism	NOUN
ajis02-1680	612	3	and	and	CCONJ
ajis02-1680	612	4	affordance	affordance	NOUN
ajis02-1680	612	5	:	:	PUNCT
ajis02-1680	612	6	theorizing	theorize	VERB
ajis02-1680	612	7	it	it	PRON
ajis02-1680	612	8	-	-	PUNCT
ajis02-1680	612	9	associated	associate	VERB
ajis02-1680	612	10	organizational	organizational	ADJ
ajis02-1680	612	11	change	change	NOUN
ajis02-1680	612	12	processes	process	NOUN
ajis02-1680	612	13	.	.	PUNCT
ajis02-1680	613	1	mis	mis	PROPN
ajis02-1680	613	2	quarterly	quarterly	PROPN
ajis02-1680	613	3	,	,	PUNCT
ajis02-1680	613	4	37(3	37(3	PROPN
ajis02-1680	613	5	)	)	PUNCT
ajis02-1680	613	6	,	,	PUNCT
ajis02-1680	613	7	819	819	NUM
ajis02-1680	613	8	-	-	SYM
ajis02-1680	613	9	834	834	NUM
ajis02-1680	613	10	.	.	PUNCT
ajis02-1680	614	1	zammuto	zammuto	PROPN
ajis02-1680	614	2	,	,	PUNCT
ajis02-1680	614	3	r.f	r.f	PROPN
ajis02-1680	614	4	.	.	PROPN
ajis02-1680	614	5	,	,	PUNCT
ajis02-1680	614	6	griffith	griffith	PROPN
ajis02-1680	614	7	,	,	PUNCT
ajis02-1680	614	8	t.l	t.l	PROPN
ajis02-1680	614	9	.	.	PROPN
ajis02-1680	614	10	,	,	PUNCT
ajis02-1680	614	11	majchrzak	majchrzak	PROPN
ajis02-1680	614	12	,	,	PUNCT
ajis02-1680	614	13	a.	a.	PROPN
ajis02-1680	614	14	,	,	PUNCT
ajis02-1680	614	15	dougherty	dougherty	PROPN
ajis02-1680	614	16	,	,	PUNCT
ajis02-1680	614	17	d.j	d.j	PROPN
ajis02-1680	614	18	.	.	PROPN
ajis02-1680	614	19	,	,	PUNCT
ajis02-1680	614	20	&	&	CCONJ
ajis02-1680	614	21	faraj	faraj	PROPN
ajis02-1680	614	22	,	,	PUNCT
ajis02-1680	614	23	a.	a.	NOUN
ajis02-1680	614	24	(	(	PUNCT
ajis02-1680	614	25	2007	2007	NUM
ajis02-1680	614	26	)	)	PUNCT
ajis02-1680	614	27	.	.	PUNCT
ajis02-1680	615	1	information	information	NOUN
ajis02-1680	615	2	technology	technology	NOUN
ajis02-1680	615	3	and	and	CCONJ
ajis02-1680	615	4	the	the	DET
ajis02-1680	615	5	changing	change	VERB
ajis02-1680	615	6	fabric	fabric	NOUN
ajis02-1680	615	7	of	of	ADP
ajis02-1680	615	8	organization	organization	NOUN
ajis02-1680	615	9	.	.	PUNCT
ajis02-1680	616	1	organization	organization	NOUN
ajis02-1680	616	2	science	science	NOUN
ajis02-1680	616	3	,	,	PUNCT
ajis02-1680	616	4	18(5	18(5	NUM
ajis02-1680	616	5	)	)	PUNCT
ajis02-1680	616	6	,	,	PUNCT
ajis02-1680	616	7	749	749	NUM
ajis02-1680	616	8	-	-	SYM
ajis02-1680	616	9	762	762	NUM
ajis02-1680	616	10	.	.	PUNCT
ajis02-1680	617	1	australasian	australasian	ADJ
ajis02-1680	617	2	journal	journal	NOUN
ajis02-1680	617	3	of	of	ADP
ajis02-1680	617	4	information	information	NOUN
ajis02-1680	617	5	systems	systems	PROPN
ajis02-1680	617	6	perdana	perdana	PROPN
ajis02-1680	617	7	,	,	PUNCT
ajis02-1680	617	8	robb	robb	NOUN
ajis02-1680	617	9	,	,	PUNCT
ajis02-1680	617	10	rohde	rohde	PROPN
ajis02-1680	617	11	&	&	CCONJ
ajis02-1680	617	12	birt	birt	PROPN
ajis02-1680	617	13	2018	2018	NUM
ajis02-1680	617	14	,	,	PUNCT
ajis02-1680	617	15	vol	vol	NOUN
ajis02-1680	617	16	22	22	NUM
ajis02-1680	617	17	,	,	PUNCT
ajis02-1680	617	18	research	research	NOUN
ajis02-1680	617	19	article	article	NOUN
ajis02-1680	617	20	sbr	sbr	NOUN
ajis02-1680	617	21	adoption	adoption	NOUN
ajis02-1680	617	22	in	in	ADP
ajis02-1680	617	23	australia	australia	PROPN
ajis02-1680	617	24	28	28	NUM
ajis02-1680	617	25	appendix	appendix	PROPN
ajis02-1680	617	26	a	a	DET
ajis02-1680	617	27	:	:	PUNCT
ajis02-1680	617	28	sentiments	sentiment	NOUN
ajis02-1680	617	29	and	and	CCONJ
ajis02-1680	617	30	views	view	NOUN
ajis02-1680	617	31	towards	towards	ADP
ajis02-1680	617	32	sbr	sbr	NOUN
ajis02-1680	617	33	adoption	adoption	NOUN
ajis02-1680	617	34	by	by	ADP
ajis02-1680	617	35	stakeholder	stakeholder	NOUN
ajis02-1680	617	36	type	type	NOUN
ajis02-1680	617	37	sentiment	sentiment	NOUN
ajis02-1680	617	38	/	/	SYM
ajis02-1680	617	39	views	view	NOUN
ajis02-1680	617	40	category	category	NOUN
ajis02-1680	617	41	accounting	accounting	NOUN
ajis02-1680	617	42	firms	firm	NOUN
ajis02-1680	617	43	companies	company	NOUN
ajis02-1680	617	44	professional	professional	ADJ
ajis02-1680	617	45	bodies	body	NOUN
ajis02-1680	617	46	developers	developer	NOUN
ajis02-1680	617	47	individuals	individual	NOUN
ajis02-1680	617	48	constructivist	constructivist	VERB
ajis02-1680	617	49	rationality	rationality	NOUN
ajis02-1680	617	50	performance	performance	NOUN
ajis02-1680	617	51	expectancy	expectancy	NOUN
ajis02-1680	617	52	positive	positive	ADJ
ajis02-1680	617	53	cautiously	cautiously	ADV
ajis02-1680	617	54	positive/	positive/	NUM
ajis02-1680	617	55	cost	cost	NOUN
ajis02-1680	617	56	concerns	concern	NOUN
ajis02-1680	617	57	positive	positive	ADJ
ajis02-1680	617	58	effort	effort	NOUN
ajis02-1680	617	59	expectancy	expectancy	NOUN
ajis02-1680	617	60	positive	positive	ADJ
ajis02-1680	617	61	cautiously	cautiously	ADV
ajis02-1680	617	62	positive/	positive/	NUM
ajis02-1680	617	63	cost	cost	NOUN
ajis02-1680	617	64	concerns	concern	NOUN
ajis02-1680	617	65	positive	positive	ADJ
ajis02-1680	617	66	ecological	ecological	ADJ
ajis02-1680	617	67	rationality	rationality	NOUN
ajis02-1680	617	68	supporting	support	VERB
ajis02-1680	617	69	environment	environment	NOUN
ajis02-1680	617	70	supportive/	supportive/	PRON
ajis02-1680	617	71	advocate	advocate	NOUN
ajis02-1680	617	72	engagement	engagement	NOUN
ajis02-1680	617	73	strategy	strategy	NOUN
ajis02-1680	617	74	supportive/	supportive/	NUM
ajis02-1680	617	75	advocate	advocate	NOUN
ajis02-1680	617	76	engagement	engagement	NOUN
ajis02-1680	617	77	strategy	strategy	NOUN
ajis02-1680	617	78	institutional	institutional	ADJ
ajis02-1680	617	79	influence	influence	NOUN
ajis02-1680	617	80	cautiously	cautiously	ADV
ajis02-1680	617	81	positive/	positive/	NUM
ajis02-1680	617	82	mandate	mandate	NOUN
ajis02-1680	617	83	recommended	recommend	VERB
ajis02-1680	617	84	cautiously	cautiously	ADV
ajis02-1680	617	85	positive/	positive/	NUM
ajis02-1680	617	86	mandate	mandate	NOUN
ajis02-1680	617	87	recommended	recommend	VERB
ajis02-1680	617	88	cautiously	cautiously	ADV
ajis02-1680	617	89	positive/	positive/	NUM
ajis02-1680	617	90	mandate	mandate	NOUN
ajis02-1680	617	91	recommended	recommend	VERB
ajis02-1680	617	92	organizational	organizational	ADJ
ajis02-1680	617	93	context	context	NOUN
ajis02-1680	617	94	discern	discern	NOUN
ajis02-1680	617	95	between	between	ADP
ajis02-1680	617	96	large	large	ADJ
ajis02-1680	617	97	/	/	SYM
ajis02-1680	617	98	small	small	ADJ
ajis02-1680	617	99	companies	company	NOUN
ajis02-1680	617	100	discern	discern	VERB
ajis02-1680	617	101	between	between	ADP
ajis02-1680	617	102	large	large	ADJ
ajis02-1680	617	103	/	/	SYM
ajis02-1680	617	104	small	small	ADJ
ajis02-1680	617	105	companies	company	NOUN
ajis02-1680	617	106	technological	technological	ADJ
ajis02-1680	617	107	characteristics	characteristic	NOUN
ajis02-1680	617	108	technology	technology	NOUN
ajis02-1680	617	109	well	well	ADV
ajis02-1680	617	110	-	-	PUNCT
ajis02-1680	617	111	suited	suit	VERB
ajis02-1680	617	112	technology	technology	NOUN
ajis02-1680	617	113	wellsuited	wellsuite	VERB
ajis02-1680	617	114	/	/	SYM
ajis02-1680	617	115	better	well	ADV
ajis02-1680	617	116	explain	explain	VERB
ajis02-1680	617	117	benefits	benefit	NOUN
ajis02-1680	617	118	technology	technology	NOUN
ajis02-1680	617	119	well	well	ADV
ajis02-1680	617	120	-	-	PUNCT
ajis02-1680	617	121	suited	suit	VERB
ajis02-1680	617	122	organizational	organizational	ADJ
ajis02-1680	617	123	affordance/	affordance/	NUM
ajis02-1680	617	124	use	use	NOUN
ajis02-1680	617	125	of	of	ADP
ajis02-1680	617	126	is	be	AUX
ajis02-1680	617	127	cautiously	cautiously	ADV
ajis02-1680	617	128	positive/	positive/	NUM
ajis02-1680	617	129	taxonomy	taxonomy	NOUN
ajis02-1680	617	130	sufficiency	sufficiency	NOUN
ajis02-1680	617	131	concerns	concern	NOUN
ajis02-1680	617	132	potentially	potentially	ADV
ajis02-1680	617	133	negative/	negative/	NUM
ajis02-1680	617	134	cost	cost	NOUN
ajis02-1680	617	135	and	and	CCONJ
ajis02-1680	617	136	usefulness	usefulness	NOUN
ajis02-1680	617	137	concerns	concern	NOUN
ajis02-1680	617	138	cautiously	cautiously	ADV
ajis02-1680	617	139	positive/	positive/	NUM
ajis02-1680	617	140	better	well	ADV
ajis02-1680	617	141	explain	explain	VERB
ajis02-1680	617	142	benefits	benefit	NOUN
ajis02-1680	617	143	the	the	DET
ajis02-1680	617	144	various	various	ADJ
ajis02-1680	617	145	stakeholders	stakeholder	NOUN
ajis02-1680	617	146	’	'	PUNCT
ajis02-1680	617	147	views	view	NOUN
ajis02-1680	617	148	reflect	reflect	VERB
ajis02-1680	617	149	their	their	PRON
ajis02-1680	617	150	roles	role	NOUN
ajis02-1680	617	151	relative	relative	ADJ
ajis02-1680	617	152	to	to	ADP
ajis02-1680	617	153	sbr	sbr	NOUN
ajis02-1680	617	154	and	and	CCONJ
ajis02-1680	617	155	,	,	PUNCT
ajis02-1680	617	156	to	to	ADP
ajis02-1680	617	157	some	some	DET
ajis02-1680	617	158	extent	extent	NOUN
ajis02-1680	617	159	,	,	PUNCT
ajis02-1680	617	160	are	be	AUX
ajis02-1680	617	161	likely	likely	ADJ
ajis02-1680	617	162	are	be	AUX
ajis02-1680	617	163	somewhat	somewhat	ADV
ajis02-1680	617	164	self	self	NOUN
ajis02-1680	617	165	-	-	PUNCT
ajis02-1680	617	166	serving	serve	VERB
ajis02-1680	617	167	.	.	PUNCT
ajis02-1680	618	1	for	for	ADP
ajis02-1680	618	2	example	example	NOUN
ajis02-1680	618	3	,	,	PUNCT
ajis02-1680	618	4	the	the	DET
ajis02-1680	618	5	accounting	accounting	NOUN
ajis02-1680	618	6	firms	firm	NOUN
ajis02-1680	618	7	and	and	CCONJ
ajis02-1680	618	8	professional	professional	ADJ
ajis02-1680	618	9	bodies	body	NOUN
ajis02-1680	618	10	are	be	AUX
ajis02-1680	618	11	generally	generally	ADV
ajis02-1680	618	12	view	view	VERB
ajis02-1680	618	13	sbr	sbr	NOUN
ajis02-1680	618	14	’s	’s	PART
ajis02-1680	618	15	adoption	adoption	NOUN
ajis02-1680	618	16	and	and	CCONJ
ajis02-1680	618	17	possible	possible	ADJ
ajis02-1680	618	18	mandatory	mandatory	ADJ
ajis02-1680	618	19	use	use	NOUN
ajis02-1680	618	20	as	as	ADP
ajis02-1680	618	21	australasian	australasian	ADJ
ajis02-1680	618	22	journal	journal	NOUN
ajis02-1680	618	23	of	of	ADP
ajis02-1680	618	24	information	information	NOUN
ajis02-1680	618	25	systems	systems	PROPN
ajis02-1680	618	26	perdana	perdana	PROPN
ajis02-1680	618	27	,	,	PUNCT
ajis02-1680	618	28	robb	robb	NOUN
ajis02-1680	618	29	,	,	PUNCT
ajis02-1680	618	30	rohde	rohde	PROPN
ajis02-1680	618	31	&	&	CCONJ
ajis02-1680	618	32	birt	birt	PROPN
ajis02-1680	618	33	2018	2018	NUM
ajis02-1680	618	34	,	,	PUNCT
ajis02-1680	618	35	vol	vol	NOUN
ajis02-1680	618	36	22	22	NUM
ajis02-1680	618	37	,	,	PUNCT
ajis02-1680	618	38	research	research	NOUN
ajis02-1680	618	39	article	article	NOUN
ajis02-1680	618	40	sbr	sbr	NOUN
ajis02-1680	618	41	adoption	adoption	NOUN
ajis02-1680	618	42	in	in	ADP
ajis02-1680	618	43	australia	australia	PROPN
ajis02-1680	618	44	29	29	NUM
ajis02-1680	618	45	positive	positive	ADJ
ajis02-1680	618	46	.	.	PUNCT
ajis02-1680	619	1	the	the	DET
ajis02-1680	619	2	accounting	accounting	NOUN
ajis02-1680	619	3	firms	firm	NOUN
ajis02-1680	619	4	and	and	CCONJ
ajis02-1680	619	5	professional	professional	ADJ
ajis02-1680	619	6	bodies	body	NOUN
ajis02-1680	619	7	both	both	PRON
ajis02-1680	619	8	note	note	VERB
ajis02-1680	619	9	the	the	DET
ajis02-1680	619	10	benefits	benefit	NOUN
ajis02-1680	619	11	to	to	ADP
ajis02-1680	619	12	financial	financial	ADJ
ajis02-1680	619	13	reporting	reporting	NOUN
ajis02-1680	619	14	transparency	transparency	NOUN
ajis02-1680	619	15	and	and	CCONJ
ajis02-1680	619	16	efficiency	efficiency	NOUN
ajis02-1680	619	17	.	.	PUNCT
ajis02-1680	620	1	companies	company	NOUN
ajis02-1680	620	2	’	'	PUNCT
ajis02-1680	620	3	concerns	concern	NOUN
ajis02-1680	620	4	,	,	PUNCT
ajis02-1680	620	5	naturally	naturally	ADV
ajis02-1680	620	6	enough	enough	ADV
ajis02-1680	620	7	,	,	PUNCT
ajis02-1680	620	8	center	center	NOUN
ajis02-1680	620	9	on	on	ADP
ajis02-1680	620	10	costs	cost	NOUN
ajis02-1680	620	11	of	of	ADP
ajis02-1680	620	12	software	software	NOUN
ajis02-1680	620	13	and	and	CCONJ
ajis02-1680	620	14	staff	staff	NOUN
ajis02-1680	620	15	upgrades	upgrade	NOUN
ajis02-1680	620	16	,	,	PUNCT
ajis02-1680	620	17	and	and	CCONJ
ajis02-1680	620	18	that	that	SCONJ
ajis02-1680	620	19	they	they	PRON
ajis02-1680	620	20	,	,	PUNCT
ajis02-1680	620	21	in	in	ADP
ajis02-1680	620	22	fact	fact	NOUN
ajis02-1680	620	23	,	,	PUNCT
ajis02-1680	620	24	comply	comply	VERB
ajis02-1680	620	25	with	with	ADP
ajis02-1680	620	26	current	current	ADJ
ajis02-1680	620	27	regulations	regulation	NOUN
ajis02-1680	620	28	.	.	PUNCT
ajis02-1680	621	1	the	the	DET
ajis02-1680	621	2	developers	developer	NOUN
ajis02-1680	621	3	,	,	PUNCT
ajis02-1680	621	4	generally	generally	ADV
ajis02-1680	621	5	,	,	PUNCT
ajis02-1680	621	6	advocate	advocate	ADJ
ajis02-1680	621	7	mandatory	mandatory	ADJ
ajis02-1680	621	8	sbr	sbr	NOUN
ajis02-1680	621	9	reporting	reporting	NOUN
ajis02-1680	621	10	because	because	SCONJ
ajis02-1680	621	11	their	their	PRON
ajis02-1680	621	12	development	development	NOUN
ajis02-1680	621	13	efforts	effort	NOUN
ajis02-1680	621	14	,	,	PUNCT
ajis02-1680	621	15	from	from	ADP
ajis02-1680	621	16	an	an	DET
ajis02-1680	621	17	investment	investment	NOUN
ajis02-1680	621	18	perspective	perspective	NOUN
ajis02-1680	621	19	,	,	PUNCT
ajis02-1680	621	20	become	become	VERB
ajis02-1680	621	21	less	less	ADV
ajis02-1680	621	22	risky	risky	ADJ
ajis02-1680	621	23	.	.	PUNCT
ajis02-1680	622	1	the	the	DET
ajis02-1680	622	2	individual	individual	PROPN
ajis02-1680	622	3	’s	’s	PART
ajis02-1680	622	4	views	view	NOUN
ajis02-1680	622	5	were	be	AUX
ajis02-1680	622	6	from	from	ADP
ajis02-1680	622	7	an	an	DET
ajis02-1680	622	8	academic	academic	ADJ
ajis02-1680	622	9	perspective	perspective	NOUN
ajis02-1680	622	10	,	,	PUNCT
ajis02-1680	622	11	accordingly	accordingly	ADV
ajis02-1680	622	12	they	they	PRON
ajis02-1680	622	13	expressed	express	VERB
ajis02-1680	622	14	confidence	confidence	NOUN
ajis02-1680	622	15	in	in	ADP
ajis02-1680	622	16	the	the	DET
ajis02-1680	622	17	technology	technology	NOUN
ajis02-1680	622	18	and	and	CCONJ
ajis02-1680	622	19	that	that	SCONJ
ajis02-1680	622	20	making	make	VERB
ajis02-1680	622	21	sbr	sbr	NOUN
ajis02-1680	622	22	reporting	reporting	NOUN
ajis02-1680	622	23	mandatory	mandatory	ADJ
ajis02-1680	622	24	,	,	PUNCT
ajis02-1680	622	25	on	on	ADP
ajis02-1680	622	26	balance	balance	NOUN
ajis02-1680	622	27	,	,	PUNCT
ajis02-1680	622	28	was	be	AUX
ajis02-1680	622	29	desirable	desirable	ADJ
ajis02-1680	622	30	.	.	PUNCT
ajis02-1680	623	1	overall	overall	ADV
ajis02-1680	623	2	,	,	PUNCT
ajis02-1680	623	3	these	these	DET
ajis02-1680	623	4	views	view	NOUN
ajis02-1680	623	5	broadly	broadly	ADV
ajis02-1680	623	6	align	align	VERB
ajis02-1680	623	7	with	with	ADP
ajis02-1680	623	8	robb	robb	NOUN
ajis02-1680	623	9	et	et	PROPN
ajis02-1680	623	10	al	al	PROPN
ajis02-1680	623	11	.	.	PROPN
ajis02-1680	623	12	’s	’s	PART
ajis02-1680	623	13	(	(	PUNCT
ajis02-1680	623	14	2016	2016	NUM
ajis02-1680	623	15	)	)	PUNCT
ajis02-1680	623	16	study	study	NOUN
ajis02-1680	623	17	on	on	ADP
ajis02-1680	623	18	australian	australian	ADJ
ajis02-1680	623	19	sbr	sbr	NOUN
ajis02-1680	623	20	adoption	adoption	NOUN
ajis02-1680	623	21	.	.	PUNCT
ajis02-1680	624	1	copyright	copyright	NOUN
ajis02-1680	624	2	:	:	PUNCT
ajis02-1680	624	3	©	©	PROPN
ajis02-1680	624	4	2018	2018	NUM
ajis02-1680	624	5	perdana	perdana	PROPN
ajis02-1680	624	6	,	,	PUNCT
ajis02-1680	624	7	robb	robb	NOUN
ajis02-1680	624	8	,	,	PUNCT
ajis02-1680	624	9	rohde	rohde	PROPN
ajis02-1680	624	10	&	&	CCONJ
ajis02-1680	624	11	birt	birt	PROPN
ajis02-1680	624	12	.	.	PUNCT
ajis02-1680	625	1	this	this	PRON
ajis02-1680	625	2	is	be	AUX
ajis02-1680	625	3	an	an	DET
ajis02-1680	625	4	open	open	ADJ
ajis02-1680	625	5	-	-	PUNCT
ajis02-1680	625	6	access	access	NOUN
ajis02-1680	625	7	article	article	NOUN
ajis02-1680	625	8	distributed	distribute	VERB
ajis02-1680	625	9	under	under	ADP
ajis02-1680	625	10	the	the	DET
ajis02-1680	625	11	terms	term	NOUN
ajis02-1680	625	12	of	of	ADP
ajis02-1680	625	13	the	the	DET
ajis02-1680	625	14	creative	creative	ADJ
ajis02-1680	625	15	commons	common	NOUN
ajis02-1680	625	16	attribution	attribution	NOUN
ajis02-1680	625	17	-	-	PUNCT
ajis02-1680	625	18	noncommercial	noncommercial	ADJ
ajis02-1680	625	19	3.0	3.0	NUM
ajis02-1680	625	20	australia	australia	NOUN
ajis02-1680	625	21	license	license	NOUN
ajis02-1680	625	22	,	,	PUNCT
ajis02-1680	625	23	which	which	PRON
ajis02-1680	625	24	permits	permit	VERB
ajis02-1680	625	25	non	non	ADJ
ajis02-1680	625	26	-	-	ADJ
ajis02-1680	625	27	commercial	commercial	ADJ
ajis02-1680	625	28	use	use	NOUN
ajis02-1680	625	29	,	,	PUNCT
ajis02-1680	625	30	distribution	distribution	NOUN
ajis02-1680	625	31	,	,	PUNCT
ajis02-1680	625	32	and	and	CCONJ
ajis02-1680	625	33	reproduction	reproduction	NOUN
ajis02-1680	625	34	in	in	ADP
ajis02-1680	625	35	any	any	DET
ajis02-1680	625	36	medium	medium	NOUN
ajis02-1680	625	37	,	,	PUNCT
ajis02-1680	625	38	provided	provide	VERB
ajis02-1680	625	39	the	the	DET
ajis02-1680	625	40	original	original	ADJ
ajis02-1680	625	41	author	author	NOUN
ajis02-1680	625	42	and	and	CCONJ
ajis02-1680	625	43	ajis	ajis	ADV
ajis02-1680	625	44	are	be	AUX
ajis02-1680	625	45	credited	credit	VERB
ajis02-1680	625	46	.	.	PUNCT
ajis02-1680	626	1	http://creativecommons.org/licenses/by-nc/3.0/au/	http://creativecommons.org/licenses/by-nc/3.0/au/	PRON
ajis02-1680	626	2	1	1	NUM
ajis02-1680	626	3	introduction	introduction	NOUN
ajis02-1680	626	4	2	2	NUM
ajis02-1680	626	5	background	background	NOUN
ajis02-1680	626	6	2.1	2.1	NUM
ajis02-1680	626	7	two	two	NUM
ajis02-1680	626	8	dominant	dominant	ADJ
ajis02-1680	626	9	paradigms	paradigm	NOUN
ajis02-1680	626	10	in	in	ADP
ajis02-1680	626	11	information	information	NOUN
ajis02-1680	626	12	systems	system	NOUN
ajis02-1680	626	13	adoption	adoption	NOUN
ajis02-1680	626	14	–	–	PUNCT
ajis02-1680	626	15	economic	economic	ADJ
ajis02-1680	626	16	rationalistic	rationalistic	ADJ
ajis02-1680	626	17	and	and	CCONJ
ajis02-1680	626	18	institutionalism	institutionalism	NOUN
ajis02-1680	626	19	2.2	2.2	NUM
ajis02-1680	626	20	rationalities	rationality	NOUN
ajis02-1680	626	21	in	in	ADP
ajis02-1680	626	22	economics	economic	NOUN
ajis02-1680	626	23	–	–	PUNCT
ajis02-1680	626	24	constructivist	constructivist	ADJ
ajis02-1680	626	25	rationality	rationality	NOUN
ajis02-1680	626	26	and	and	CCONJ
ajis02-1680	626	27	ecological	ecological	ADJ
ajis02-1680	626	28	rationality	rationality	NOUN
ajis02-1680	626	29	2.3	2.3	NUM
ajis02-1680	626	30	two	two	NUM
ajis02-1680	626	31	dominant	dominant	ADJ
ajis02-1680	626	32	paradigms	paradigm	NOUN
ajis02-1680	626	33	versus	versus	ADP
ajis02-1680	626	34	rationalities	rationality	NOUN
ajis02-1680	626	35	in	in	ADP
ajis02-1680	626	36	economics	economics	NOUN
ajis02-1680	626	37	2.4	2.4	NUM
ajis02-1680	626	38	constructivist	constructivist	ADJ
ajis02-1680	626	39	rationality	rationality	NOUN
ajis02-1680	626	40	,	,	PUNCT
ajis02-1680	626	41	ecological	ecological	ADJ
ajis02-1680	626	42	rationality	rationality	NOUN
ajis02-1680	626	43	,	,	PUNCT
ajis02-1680	626	44	organizational	organizational	ADJ
ajis02-1680	626	45	affordance	affordance	NOUN
ajis02-1680	626	46	,	,	PUNCT
ajis02-1680	626	47	and	and	CCONJ
ajis02-1680	626	48	organizational	organizational	ADJ
ajis02-1680	626	49	use	use	NOUN
ajis02-1680	626	50	of	of	ADP
ajis02-1680	626	51	is	be	AUX
ajis02-1680	626	52	3	3	NUM
ajis02-1680	626	53	research	research	NOUN
ajis02-1680	626	54	context	context	NOUN
ajis02-1680	626	55	,	,	PUNCT
ajis02-1680	626	56	data	datum	NOUN
ajis02-1680	626	57	and	and	CCONJ
ajis02-1680	626	58	research	research	NOUN
ajis02-1680	626	59	method	method	NOUN
ajis02-1680	626	60	3.1	3.1	NUM
ajis02-1680	626	61	research	research	NOUN
ajis02-1680	626	62	context	context	NOUN
ajis02-1680	626	63	:	:	PUNCT
ajis02-1680	626	64	sbr	sbr	NOUN
ajis02-1680	626	65	adoption	adoption	NOUN
ajis02-1680	626	66	in	in	ADP
ajis02-1680	626	67	australia	australia	PROPN
ajis02-1680	626	68	3.2	3.2	NUM
ajis02-1680	626	69	data	data	NOUN
ajis02-1680	626	70	3.3	3.3	NUM
ajis02-1680	626	71	research	research	NOUN
ajis02-1680	626	72	method	method	NOUN
ajis02-1680	626	73	4	4	NUM
ajis02-1680	626	74	case	case	NOUN
ajis02-1680	626	75	study	study	NOUN
ajis02-1680	626	76	findings	finding	VERB
ajis02-1680	626	77	4.1	4.1	NUM
ajis02-1680	626	78	constructivist	constructivist	ADJ
ajis02-1680	626	79	rationality	rationality	NOUN
ajis02-1680	626	80	and	and	CCONJ
ajis02-1680	626	81	ecological	ecological	ADJ
ajis02-1680	626	82	rationality	rationality	NOUN
ajis02-1680	626	83	4.2	4.2	NUM
ajis02-1680	626	84	technological	technological	ADJ
ajis02-1680	626	85	characteristics	characteristic	NOUN
ajis02-1680	626	86	4.3	4.3	NUM
ajis02-1680	626	87	organizational	organizational	ADJ
ajis02-1680	626	88	affordance	affordance	NOUN
ajis02-1680	626	89	and	and	CCONJ
ajis02-1680	626	90	organizational	organizational	ADJ
ajis02-1680	626	91	use	use	NOUN
ajis02-1680	626	92	of	of	ADP
ajis02-1680	626	93	information	information	NOUN
ajis02-1680	626	94	systems	system	NOUN
ajis02-1680	626	95	5	5	NUM
ajis02-1680	626	96	discussion	discussion	NOUN
ajis02-1680	626	97	6	6	NUM
ajis02-1680	626	98	contributions	contribution	NOUN
ajis02-1680	626	99	and	and	CCONJ
ajis02-1680	626	100	limitations	limitation	NOUN
ajis02-1680	626	101	7	7	NUM
ajis02-1680	626	102	conclusion	conclusion	NOUN