id	sid	tid	token	lemma	pos
ajis02-374	1	1	ajis	ajis	ADV
ajis02-374	1	2	vol	vol	VERB
ajis02-374	1	3	4	4	NUM
ajis02-374	1	4	no	no	NOUN
ajis02-374	1	5	.	.	NOUN
ajis02-374	1	6	1	1	NUM
ajis02-374	1	7	information	information	NOUN
ajis02-374	1	8	systems	system	NOUN
ajis02-374	1	9	success	success	NOUN
ajis02-374	1	10	in	in	ADP
ajis02-374	1	11	small	small	ADJ
ajis02-374	1	12	and	and	CCONJ
ajis02-374	1	13	medium	medium	ADJ
ajis02-374	1	14	enterprises	enterprise	NOUN
ajis02-374	1	15	:	:	PUNCT
ajis02-374	1	16	an	an	DET
ajis02-374	1	17	evaluation	evaluation	NOUN
ajis02-374	1	18	by	by	ADP
ajis02-374	1	19	australian	australian	ADJ
ajis02-374	1	20	public	public	ADJ
ajis02-374	1	21	accountants	accountant	NOUN
ajis02-374	1	22	dieter	dieter	NOUN
ajis02-374	1	23	fink	fink	PROPN
ajis02-374	1	24	school	school	PROPN
ajis02-374	1	25	of	of	ADP
ajis02-374	1	26	management	management	NOUN
ajis02-374	1	27	information	information	NOUN
ajis02-374	1	28	systems	systems	PROPN
ajis02-374	1	29	edith	edith	PROPN
ajis02-374	1	30	cowan	cowan	PROPN
ajis02-374	1	31	university	university	PROPN
ajis02-374	1	32	pearson	pearson	PROPN
ajis02-374	1	33	street	street	PROPN
ajis02-374	1	34	churchlandswa6018	churchlandswa6018	PROPN
ajis02-374	1	35	australia	australia	PROPN
ajis02-374	1	36	abstract	abstract	ADJ
ajis02-374	1	37	traditionally	traditionally	ADV
ajis02-374	1	38	,	,	PUNCT
ajis02-374	1	39	the	the	DET
ajis02-374	1	40	success	success	NOUN
ajis02-374	1	41	of	of	ADP
ajis02-374	1	42	information	information	NOUN
ajis02-374	1	43	systems	system	NOUN
ajis02-374	1	44	(	(	PUNCT
ajis02-374	1	45	is	be	AUX
ajis02-374	1	46	)	)	PUNCT
ajis02-374	1	47	has	have	AUX
ajis02-374	1	48	been	be	AUX
ajis02-374	1	49	studied	study	VERB
ajis02-374	1	50	in	in	ADP
ajis02-374	1	51	the	the	DET
ajis02-374	1	52	context	context	NOUN
ajis02-374	1	53	of	of	ADP
ajis02-374	1	54	large	large	ADJ
ajis02-374	1	55	organisations	organisation	NOUN
ajis02-374	1	56	with	with	ADP
ajis02-374	1	57	a	a	DET
ajis02-374	1	58	focus	focus	NOUN
ajis02-374	1	59	on	on	ADP
ajis02-374	1	60	systems	system	NOUN
ajis02-374	1	61	that	that	PRON
ajis02-374	1	62	have	have	AUX
ajis02-374	1	63	been	be	AUX
ajis02-374	1	64	developed	develop	VERB
ajis02-374	1	65	inhouse	inhouse	NOUN
ajis02-374	1	66	.	.	PUNCT
ajis02-374	2	1	most	most	ADJ
ajis02-374	2	2	businesses	business	NOUN
ajis02-374	2	3	,	,	PUNCT
ajis02-374	2	4	however	however	ADV
ajis02-374	2	5	,	,	PUNCT
ajis02-374	2	6	are	be	AUX
ajis02-374	2	7	small	small	ADJ
ajis02-374	2	8	and	and	CCONJ
ajis02-374	2	9	medium	medium	ADJ
ajis02-374	2	10	enterprises	enterprise	NOUN
ajis02-374	2	11	(	(	PUNCT
ajis02-374	2	12	smes	sme	NOUN
ajis02-374	2	13	)	)	PUNCT
ajis02-374	2	14	,	,	PUNCT
ajis02-374	2	15	and	and	CCONJ
ajis02-374	2	16	they	they	PRON
ajis02-374	2	17	have	have	AUX
ajis02-374	2	18	increasingly	increasingly	ADV
ajis02-374	2	19	adopted	adopt	VERB
ajis02-374	2	20	packaged	packaged	ADJ
ajis02-374	2	21	application	application	NOUN
ajis02-374	2	22	software	software	NOUN
ajis02-374	2	23	.	.	PUNCT
ajis02-374	3	1	to	to	PART
ajis02-374	3	2	evaluate	evaluate	VERB
ajis02-374	3	3	their	their	PRON
ajis02-374	3	4	success	success	NOUN
ajis02-374	3	5	we	we	PRON
ajis02-374	3	6	examined	examine	VERB
ajis02-374	3	7	two	two	NUM
ajis02-374	3	8	research	research	NOUN
ajis02-374	3	9	variables	variable	NOUN
ajis02-374	3	10	,	,	PUNCT
ajis02-374	3	11	namely	namely	ADV
ajis02-374	3	12	user	user	NOUN
ajis02-374	3	13	practices	practice	NOUN
ajis02-374	3	14	and	and	CCONJ
ajis02-374	3	15	design	design	NOUN
ajis02-374	3	16	features	feature	NOUN
ajis02-374	3	17	.	.	PUNCT
ajis02-374	4	1	the	the	DET
ajis02-374	4	2	evaluation	evaluation	NOUN
ajis02-374	4	3	was	be	AUX
ajis02-374	4	4	done	do	VERB
ajis02-374	4	5	by	by	ADP
ajis02-374	4	6	public	public	ADJ
ajis02-374	4	7	accountants	accountant	NOUN
ajis02-374	4	8	who	who	PRON
ajis02-374	4	9	deal	deal	VERB
ajis02-374	4	10	with	with	ADP
ajis02-374	4	11	smes	sme	NOUN
ajis02-374	4	12	as	as	ADP
ajis02-374	4	13	clients	client	NOUN
ajis02-374	4	14	and	and	CCONJ
ajis02-374	4	15	are	be	AUX
ajis02-374	4	16	most	most	ADV
ajis02-374	4	17	likely	likely	ADJ
ajis02-374	4	18	to	to	PART
ajis02-374	4	19	have	have	VERB
ajis02-374	4	20	well	well	ADV
ajis02-374	4	21	-	-	PUNCT
ajis02-374	4	22	developed	develop	VERB
ajis02-374	4	23	opinions	opinion	NOUN
ajis02-374	4	24	on	on	ADP
ajis02-374	4	25	the	the	DET
ajis02-374	4	26	use	use	NOUN
ajis02-374	4	27	of	of	ADP
ajis02-374	4	28	packaged	package	VERB
ajis02-374	4	29	software	software	NOUN
ajis02-374	4	30	.	.	PUNCT
ajis02-374	5	1	in	in	ADP
ajis02-374	5	2	general	general	ADJ
ajis02-374	5	3	,	,	PUNCT
ajis02-374	5	4	they	they	PRON
ajis02-374	5	5	rated	rate	VERB
ajis02-374	5	6	small	small	ADJ
ajis02-374	5	7	/	/	SYM
ajis02-374	5	8	medium	medium	ADJ
ajis02-374	5	9	accounting	accounting	NOUN
ajis02-374	5	10	software	software	NOUN
ajis02-374	5	11	packages	package	NOUN
ajis02-374	5	12	as	as	ADP
ajis02-374	5	13	satisfactory	satisfactory	ADJ
ajis02-374	5	14	with	with	ADP
ajis02-374	5	15	some	some	DET
ajis02-374	5	16	notable	notable	ADJ
ajis02-374	5	17	exceptions	exception	NOUN
ajis02-374	5	18	.	.	PUNCT
ajis02-374	6	1	the	the	DET
ajis02-374	6	2	installation	installation	NOUN
ajis02-374	6	3	phase	phase	NOUN
ajis02-374	6	4	of	of	ADP
ajis02-374	6	5	packages	package	NOUN
ajis02-374	6	6	is	be	AUX
ajis02-374	6	7	not	not	PART
ajis02-374	6	8	very	very	ADV
ajis02-374	6	9	well	well	ADV
ajis02-374	6	10	managed	manage	VERB
ajis02-374	6	11	.	.	PUNCT
ajis02-374	7	1	packages	package	NOUN
ajis02-374	7	2	appear	appear	VERB
ajis02-374	7	3	to	to	PART
ajis02-374	7	4	lack	lack	VERB
ajis02-374	7	5	a	a	DET
ajis02-374	7	6	number	number	NOUN
ajis02-374	7	7	of	of	ADP
ajis02-374	7	8	important	important	ADJ
ajis02-374	7	9	control	control	NOUN
ajis02-374	7	10	features	feature	NOUN
ajis02-374	7	11	which	which	PRON
ajis02-374	7	12	,	,	PUNCT
ajis02-374	7	13	considering	consider	VERB
ajis02-374	7	14	the	the	DET
ajis02-374	7	15	lack	lack	NOUN
ajis02-374	7	16	of	of	ADP
ajis02-374	7	17	internal	internal	ADJ
ajis02-374	7	18	is	be	AUX
ajis02-374	7	19	expertise	expertise	NOUN
ajis02-374	7	20	in	in	ADP
ajis02-374	7	21	smes	sme	NOUN
ajis02-374	7	22	,	,	PUNCT
ajis02-374	7	23	could	could	AUX
ajis02-374	7	24	result	result	VERB
ajis02-374	7	25	in	in	ADP
ajis02-374	7	26	malfunctions	malfunction	NOUN
ajis02-374	7	27	of	of	ADP
ajis02-374	7	28	their	their	PRON
ajis02-374	7	29	accounting	accounting	NOUN
ajis02-374	7	30	systems	system	NOUN
ajis02-374	7	31	.	.	PUNCT
ajis02-374	8	1	the	the	DET
ajis02-374	8	2	study	study	NOUN
ajis02-374	8	3	identifies	identify	VERB
ajis02-374	8	4	better	well	ADJ
ajis02-374	8	5	documentation	documentation	NOUN
ajis02-374	8	6	and	and	CCONJ
ajis02-374	8	7	user	user	NOUN
ajis02-374	8	8	education	education	NOUN
ajis02-374	8	9	as	as	ADP
ajis02-374	8	10	ways	way	NOUN
ajis02-374	8	11	to	to	PART
ajis02-374	8	12	overcome	overcome	VERB
ajis02-374	8	13	perceived	perceive	VERB
ajis02-374	8	14	deficiencies	deficiency	NOUN
ajis02-374	8	15	.	.	PUNCT
ajis02-374	9	1	introduction	introduction	NOUN
ajis02-374	9	2	traditionally	traditionally	ADV
ajis02-374	9	3	,	,	PUNCT
ajis02-374	9	4	the	the	DET
ajis02-374	9	5	success	success	NOUN
ajis02-374	9	6	of	of	ADP
ajis02-374	9	7	information	information	NOUN
ajis02-374	9	8	systems	system	NOUN
ajis02-374	9	9	(	(	PUNCT
ajis02-374	9	10	is	be	AUX
ajis02-374	9	11	)	)	PUNCT
ajis02-374	9	12	has	have	AUX
ajis02-374	9	13	been	be	AUX
ajis02-374	9	14	studied	study	VERB
ajis02-374	9	15	in	in	ADP
ajis02-374	9	16	the	the	DET
ajis02-374	9	17	context	context	NOUN
ajis02-374	9	18	of	of	ADP
ajis02-374	9	19	large	large	ADJ
ajis02-374	9	20	organisations	organisation	NOUN
ajis02-374	9	21	with	with	ADP
ajis02-374	9	22	a	a	DET
ajis02-374	9	23	focus	focus	NOUN
ajis02-374	9	24	on	on	ADP
ajis02-374	9	25	systems	system	NOUN
ajis02-374	9	26	that	that	PRON
ajis02-374	9	27	have	have	AUX
ajis02-374	9	28	been	be	AUX
ajis02-374	9	29	developed	develop	VERB
ajis02-374	9	30	inhouse	inhouse	NOUN
ajis02-374	9	31	.	.	PUNCT
ajis02-374	10	1	most	most	ADJ
ajis02-374	10	2	businesses	business	NOUN
ajis02-374	10	3	,	,	PUNCT
ajis02-374	10	4	however	however	ADV
ajis02-374	10	5	,	,	PUNCT
ajis02-374	10	6	are	be	AUX
ajis02-374	10	7	small	small	ADJ
ajis02-374	10	8	and	and	CCONJ
ajis02-374	10	9	medium	medium	ADJ
ajis02-374	10	10	enterprises	enterprise	NOUN
ajis02-374	10	11	(	(	PUNCT
ajis02-374	10	12	smes	sme	NOUN
ajis02-374	10	13	)	)	PUNCT
ajis02-374	10	14	,	,	PUNCT
ajis02-374	10	15	and	and	CCONJ
ajis02-374	10	16	they	they	PRON
ajis02-374	10	17	have	have	AUX
ajis02-374	10	18	increasingly	increasingly	ADV
ajis02-374	10	19	adopted	adopt	VERB
ajis02-374	10	20	packaged	packaged	ADJ
ajis02-374	10	21	application	application	NOUN
ajis02-374	10	22	software	software	NOUN
ajis02-374	10	23	to	to	PART
ajis02-374	10	24	meet	meet	VERB
ajis02-374	10	25	their	their	PRON
ajis02-374	10	26	information	information	NOUN
ajis02-374	10	27	processing	processing	NOUN
ajis02-374	10	28	requirements	requirement	NOUN
ajis02-374	10	29	.	.	PUNCT
ajis02-374	11	1	furthermore	furthermore	ADV
ajis02-374	11	2	,	,	PUNCT
ajis02-374	11	3	due	due	ADP
ajis02-374	11	4	to	to	ADP
ajis02-374	11	5	the	the	DET
ajis02-374	11	6	small	small	ADJ
ajis02-374	11	7	number	number	NOUN
ajis02-374	11	8	of	of	ADP
ajis02-374	11	9	employees	employee	NOUN
ajis02-374	11	10	,	,	PUNCT
ajis02-374	11	11	smes	sme	NOUN
ajis02-374	11	12	depend	depend	VERB
ajis02-374	11	13	on	on	ADP
ajis02-374	11	14	outside	outside	ADJ
ajis02-374	11	15	support	support	NOUN
ajis02-374	11	16	for	for	ADP
ajis02-374	11	17	the	the	DET
ajis02-374	11	18	success	success	NOUN
ajis02-374	11	19	of	of	ADP
ajis02-374	11	20	their	their	PRON
ajis02-374	11	21	is	be	AUX
ajis02-374	11	22	activities	activity	NOUN
ajis02-374	11	23	.	.	PUNCT
ajis02-374	12	1	studies	study	NOUN
ajis02-374	12	2	in	in	ADP
ajis02-374	12	3	the	the	DET
ajis02-374	12	4	small	small	ADJ
ajis02-374	12	5	/	/	SYM
ajis02-374	12	6	medium	medium	NOUN
ajis02-374	12	7	packaged	package	VERB
ajis02-374	12	8	systems	system	NOUN
ajis02-374	12	9	domain	domain	NOUN
ajis02-374	12	10	are	be	AUX
ajis02-374	12	11	now	now	ADV
ajis02-374	12	12	emerging	emerge	VERB
ajis02-374	12	13	.	.	PUNCT
ajis02-374	13	1	for	for	ADP
ajis02-374	13	2	example	example	NOUN
ajis02-374	13	3	,	,	PUNCT
ajis02-374	13	4	gray	gray	ADJ
ajis02-374	13	5	(	(	PUNCT
ajis02-374	13	6	1991	1991	NUM
ajis02-374	13	7	)	)	PUNCT
ajis02-374	13	8	investigated	investigate	VERB
ajis02-374	13	9	the	the	DET
ajis02-374	13	10	incongruences	incongruence	NOUN
ajis02-374	13	11	between	between	ADP
ajis02-374	13	12	accounting	accounting	NOUN
ajis02-374	13	13	professionals	professional	NOUN
ajis02-374	13	14	when	when	SCONJ
ajis02-374	13	15	assisting	assist	VERB
ajis02-374	13	16	small	small	ADJ
ajis02-374	13	17	organisations	organisation	NOUN
ajis02-374	13	18	in	in	ADP
ajis02-374	13	19	the	the	DET
ajis02-374	13	20	selection	selection	NOUN
ajis02-374	13	21	of	of	ADP
ajis02-374	13	22	accounting	accounting	NOUN
ajis02-374	13	23	information	information	NOUN
ajis02-374	13	24	systems	system	NOUN
ajis02-374	13	25	(	(	PUNCT
ajis02-374	13	26	ais	ais	PROPN
ajis02-374	13	27	)	)	PUNCT
ajis02-374	13	28	.	.	PUNCT
ajis02-374	14	1	ponemon	ponemon	PROPN
ajis02-374	14	2	and	and	CCONJ
ajis02-374	14	3	nagoda	nagoda	PROPN
ajis02-374	14	4	(	(	PUNCT
ajis02-374	14	5	1990	1990	NUM
ajis02-374	14	6	)	)	PUNCT
ajis02-374	14	7	investigated	investigate	VERB
ajis02-374	14	8	the	the	DET
ajis02-374	14	9	perceptions	perception	NOUN
ajis02-374	14	10	of	of	ADP
ajis02-374	14	11	team	team	NOUN
ajis02-374	14	12	members	member	NOUN
ajis02-374	14	13	during	during	ADP
ajis02-374	14	14	packaged	package	VERB
ajis02-374	14	15	ais	ais	NOUN
ajis02-374	14	16	implementation	implementation	NOUN
ajis02-374	14	17	.	.	PUNCT
ajis02-374	15	1	our	our	PRON
ajis02-374	15	2	study	study	NOUN
ajis02-374	15	3	extends	extend	VERB
ajis02-374	15	4	this	this	DET
ajis02-374	15	5	research	research	NOUN
ajis02-374	15	6	by	by	ADP
ajis02-374	15	7	investigating	investigate	VERB
ajis02-374	15	8	user	user	NOUN
ajis02-374	15	9	practices	practice	NOUN
ajis02-374	15	10	and	and	CCONJ
ajis02-374	15	11	design	design	NOUN
ajis02-374	15	12	features	feature	NOUN
ajis02-374	15	13	of	of	ADP
ajis02-374	15	14	installed	instal	VERB
ajis02-374	15	15	small	small	ADJ
ajis02-374	15	16	/	/	SYM
ajis02-374	15	17	medium	medium	NOUN
ajis02-374	15	18	packaged	package	VERB
ajis02-374	15	19	accounting	accounting	NOUN
ajis02-374	15	20	software	software	NOUN
ajis02-374	15	21	.	.	PUNCT
ajis02-374	16	1	at	at	ADP
ajis02-374	16	2	the	the	DET
ajis02-374	16	3	commencement	commencement	NOUN
ajis02-374	16	4	of	of	ADP
ajis02-374	16	5	our	our	PRON
ajis02-374	16	6	research	research	NOUN
ajis02-374	16	7	we	we	PRON
ajis02-374	16	8	believed	believe	VERB
ajis02-374	16	9	,	,	PUNCT
ajis02-374	16	10	as	as	SCONJ
ajis02-374	16	11	did	do	VERB
ajis02-374	16	12	nazem	nazem	NOUN
ajis02-374	16	13	(	(	PUNCT
ajis02-374	16	14	1990	1990	NUM
ajis02-374	16	15	)	)	PUNCT
ajis02-374	16	16	,	,	PUNCT
ajis02-374	16	17	"	"	PUNCT
ajis02-374	16	18	that	that	SCONJ
ajis02-374	16	19	some	some	DET
ajis02-374	16	20	sense	sense	NOUN
ajis02-374	16	21	of	of	ADP
ajis02-374	16	22	maturity	maturity	NOUN
ajis02-374	16	23	with	with	ADP
ajis02-374	16	24	respect	respect	NOUN
ajis02-374	16	25	to	to	ADP
ajis02-374	16	26	the	the	DET
ajis02-374	16	27	use	use	NOUN
ajis02-374	16	28	of	of	ADP
ajis02-374	16	29	computers	computer	NOUN
ajis02-374	16	30	is	be	AUX
ajis02-374	16	31	emerging	emerge	VERB
ajis02-374	16	32	in	in	ADP
ajis02-374	16	33	small	small	ADJ
ajis02-374	16	34	businesses	business	NOUN
ajis02-374	16	35	"	"	PUNCT
ajis02-374	16	36	(	(	PUNCT
ajis02-374	16	37	p.	p.	NOUN
ajis02-374	16	38	100	100	NUM
ajis02-374	16	39	)	)	PUNCT
ajis02-374	16	40	and	and	CCONJ
ajis02-374	16	41	that	that	SCONJ
ajis02-374	16	42	it	it	PRON
ajis02-374	16	43	is	be	AUX
ajis02-374	16	44	time	time	NOUN
ajis02-374	16	45	to	to	PART
ajis02-374	16	46	evaluate	evaluate	VERB
ajis02-374	16	47	the	the	DET
ajis02-374	16	48	use	use	NOUN
ajis02-374	16	49	and	and	CCONJ
ajis02-374	16	50	design	design	NOUN
ajis02-374	16	51	of	of	ADP
ajis02-374	16	52	packages	package	NOUN
ajis02-374	16	53	that	that	PRON
ajis02-374	16	54	have	have	AUX
ajis02-374	16	55	been	be	AUX
ajis02-374	16	56	operating	operate	VERB
ajis02-374	16	57	for	for	ADP
ajis02-374	16	58	a	a	DET
ajis02-374	16	59	while	while	NOUN
ajis02-374	16	60	.	.	PUNCT
ajis02-374	17	1	we	we	PRON
ajis02-374	17	2	chose	choose	VERB
ajis02-374	17	3	public	public	ADJ
ajis02-374	17	4	accountants	accountant	NOUN
ajis02-374	17	5	acting	act	VERB
ajis02-374	17	6	as	as	ADP
ajis02-374	17	7	advisors	advisor	NOUN
ajis02-374	17	8	to	to	ADP
ajis02-374	17	9	smes	sme	NOUN
ajis02-374	17	10	to	to	PART
ajis02-374	17	11	perform	perform	VERB
ajis02-374	17	12	this	this	DET
ajis02-374	17	13	evaluation	evaluation	NOUN
ajis02-374	17	14	.	.	PUNCT
ajis02-374	18	1	the	the	DET
ajis02-374	18	2	study	study	NOUN
ajis02-374	18	3	's	's	PART
ajis02-374	18	4	primary	primary	ADJ
ajis02-374	18	5	aim	aim	NOUN
ajis02-374	18	6	was	be	AUX
ajis02-374	18	7	to	to	PART
ajis02-374	18	8	provide	provide	VERB
ajis02-374	18	9	feedback	feedback	NOUN
ajis02-374	18	10	of	of	ADP
ajis02-374	18	11	contemporary	contemporary	ADJ
ajis02-374	18	12	adequate	adequate	ADJ
ajis02-374	18	13	and	and	CCONJ
ajis02-374	18	14	inadequate	inadequate	ADJ
ajis02-374	18	15	user	user	NOUN
ajis02-374	18	16	practices	practice	NOUN
ajis02-374	18	17	and	and	CCONJ
ajis02-374	18	18	design	design	NOUN
ajis02-374	18	19	features	feature	NOUN
ajis02-374	18	20	to	to	ADP
ajis02-374	18	21	small	small	ADJ
ajis02-374	18	22	/	/	SYM
ajis02-374	18	23	medium	medium	ADJ
ajis02-374	18	24	accounting	accounting	NOUN
ajis02-374	18	25	package	package	NOUN
ajis02-374	18	26	users	user	NOUN
ajis02-374	18	27	and	and	CCONJ
ajis02-374	18	28	developers	developer	NOUN
ajis02-374	18	29	.	.	PUNCT
ajis02-374	19	1	background	background	NOUN
ajis02-374	19	2	literature	literature	NOUN
ajis02-374	19	3	for	for	ADP
ajis02-374	19	4	the	the	DET
ajis02-374	19	5	present	present	ADJ
ajis02-374	19	6	study	study	NOUN
ajis02-374	19	7	,	,	PUNCT
ajis02-374	19	8	three	three	NUM
ajis02-374	19	9	areas	area	NOUN
ajis02-374	19	10	of	of	ADP
ajis02-374	19	11	is	be	AUX
ajis02-374	19	12	research	research	NOUN
ajis02-374	19	13	are	be	AUX
ajis02-374	19	14	particularly	particularly	ADV
ajis02-374	19	15	relevant	relevant	ADJ
ajis02-374	19	16	.	.	PUNCT
ajis02-374	20	1	they	they	PRON
ajis02-374	20	2	are	be	AUX
ajis02-374	20	3	information	information	NOUN
ajis02-374	20	4	systems	system	NOUN
ajis02-374	20	5	success	success	NOUN
ajis02-374	20	6	,	,	PUNCT
ajis02-374	20	7	the	the	DET
ajis02-374	20	8	use	use	NOUN
ajis02-374	20	9	and	and	CCONJ
ajis02-374	20	10	design	design	NOUN
ajis02-374	20	11	of	of	ADP
ajis02-374	20	12	small	small	ADJ
ajis02-374	20	13	/	/	SYM
ajis02-374	20	14	medium	medium	ADJ
ajis02-374	20	15	accounting	accounting	NOUN
ajis02-374	20	16	packages	package	NOUN
ajis02-374	20	17	,	,	PUNCT
ajis02-374	20	18	and	and	CCONJ
ajis02-374	20	19	public	public	ADJ
ajis02-374	20	20	accountants	accountant	NOUN
ajis02-374	20	21	involvement	involvement	NOUN
ajis02-374	20	22	with	with	ADP
ajis02-374	20	23	packaged	package	VERB
ajis02-374	20	24	software	software	NOUN
ajis02-374	20	25	.	.	PUNCT
ajis02-374	21	1	the	the	DET
ajis02-374	21	2	notion	notion	NOUN
ajis02-374	21	3	of	of	ADP
ajis02-374	21	4	information	information	NOUN
ajis02-374	21	5	systems	system	NOUN
ajis02-374	21	6	success	success	NOUN
ajis02-374	21	7	interest	interest	NOUN
ajis02-374	21	8	in	in	ADP
ajis02-374	21	9	what	what	PRON
ajis02-374	21	10	constitutes	constitute	VERB
ajis02-374	21	11	the	the	DET
ajis02-374	21	12	"	"	PUNCT
ajis02-374	21	13	success	success	NOUN
ajis02-374	21	14	"	"	PUNCT
ajis02-374	21	15	of	of	ADP
ajis02-374	21	16	information	information	NOUN
ajis02-374	21	17	systems	system	NOUN
ajis02-374	21	18	has	have	AUX
ajis02-374	21	19	mainly	mainly	ADV
ajis02-374	21	20	focused	focus	VERB
ajis02-374	21	21	on	on	ADP
ajis02-374	21	22	large	large	ADJ
ajis02-374	21	23	computer	computer	NOUN
ajis02-374	21	24	systems	system	NOUN
ajis02-374	21	25	.	.	PUNCT
ajis02-374	22	1	typically	typically	ADV
ajis02-374	22	2	,	,	PUNCT
ajis02-374	22	3	factor	factor	NOUN
ajis02-374	22	4	research	research	NOUN
ajis02-374	22	5	is	be	AUX
ajis02-374	22	6	carried	carry	VERB
ajis02-374	22	7	out	out	ADP
ajis02-374	22	8	which	which	DET
ajis02-374	22	9	"	"	PUNCT
ajis02-374	22	10	deals	deal	NOUN
ajis02-374	22	11	with	with	ADP
ajis02-374	22	12	the	the	DET
ajis02-374	22	13	influence	influence	NOUN
ajis02-374	22	14	of	of	ADP
ajis02-374	22	15	static	static	ADJ
ajis02-374	22	16	organisational	organisational	ADJ
ajis02-374	22	17	abstractions	abstraction	NOUN
ajis02-374	22	18	and	and	CCONJ
ajis02-374	22	19	technical	technical	ADJ
ajis02-374	22	20	system	system	NOUN
ajis02-374	22	21	quality	quality	NOUN
ajis02-374	22	22	upon	upon	SCONJ
ajis02-374	22	23	successful	successful	ADJ
ajis02-374	22	24	implementation	implementation	NOUN
ajis02-374	22	25	.	.	PUNCT
ajis02-374	22	26	"	"	PUNCT
ajis02-374	23	1	(	(	PUNCT
ajis02-374	23	2	cerveny	cerveny	PROPN
ajis02-374	23	3	and	and	CCONJ
ajis02-374	23	4	sanders	sander	NOUN
ajis02-374	23	5	,	,	PUNCT
ajis02-374	23	6	1986	1986	NUM
ajis02-374	23	7	,	,	PUNCT
ajis02-374	23	8	p.	p.	NOUN
ajis02-374	23	9	192	192	NUM
ajis02-374	23	10	)	)	PUNCT
ajis02-374	23	11	during	during	ADP
ajis02-374	23	12	the	the	DET
ajis02-374	23	13	1980s	1980	NOUN
ajis02-374	23	14	research	research	NOUN
ajis02-374	23	15	focused	focus	VERB
ajis02-374	23	16	on	on	ADP
ajis02-374	23	17	the	the	DET
ajis02-374	23	18	criteria	criterion	NOUN
ajis02-374	23	19	of	of	ADP
ajis02-374	23	20	system	system	NOUN
ajis02-374	23	21	quality	quality	NOUN
ajis02-374	23	22	,	,	PUNCT
ajis02-374	23	23	information	information	NOUN
ajis02-374	23	24	quality	quality	NOUN
ajis02-374	23	25	,	,	PUNCT
ajis02-374	23	26	use	use	NOUN
ajis02-374	23	27	,	,	PUNCT
ajis02-374	23	28	user	user	NOUN
ajis02-374	23	29	satisfaction	satisfaction	NOUN
ajis02-374	23	30	,	,	PUNCT
ajis02-374	23	31	individual	individual	ADJ
ajis02-374	23	32	impact	impact	NOUN
ajis02-374	23	33	and	and	CCONJ
ajis02-374	23	34	organisational	organisational	ADJ
ajis02-374	23	35	impact	impact	NOUN
ajis02-374	23	36	(	(	PUNCT
ajis02-374	23	37	delone	delone	NOUN
ajis02-374	23	38	and	and	CCONJ
ajis02-374	23	39	mclean	mclean	PROPN
ajis02-374	23	40	,	,	PUNCT
ajis02-374	23	41	1992	1992	NUM
ajis02-374	23	42	)	)	PUNCT
ajis02-374	23	43	.	.	PUNCT
ajis02-374	24	1	in	in	ADP
ajis02-374	24	2	recent	recent	ADJ
ajis02-374	24	3	years	year	NOUN
ajis02-374	24	4	,	,	PUNCT
ajis02-374	24	5	is	be	AUX
ajis02-374	24	6	success	success	NOUN
ajis02-374	24	7	variables	variable	NOUN
ajis02-374	24	8	have	have	AUX
ajis02-374	24	9	included	include	VERB
ajis02-374	24	10	system	system	NOUN
ajis02-374	24	11	impact	impact	NOUN
ajis02-374	24	12	on	on	ADP
ajis02-374	24	13	strategic	strategic	ADJ
ajis02-374	24	14	direction	direction	NOUN
ajis02-374	24	15	,	,	PUNCT
ajis02-374	24	16	the	the	DET
ajis02-374	24	17	integration	integration	NOUN
ajis02-374	24	18	of	of	ADP
ajis02-374	24	19	the	the	PRON
ajis02-374	24	20	is	be	AUX
ajis02-374	24	21	plan	plan	NOUN
ajis02-374	24	22	with	with	ADP
ajis02-374	24	23	the	the	DET
ajis02-374	24	24	corporate	corporate	ADJ
ajis02-374	24	25	plan	plan	NOUN
ajis02-374	24	26	,	,	PUNCT
ajis02-374	24	27	the	the	DET
ajis02-374	24	28	quality	quality	NOUN
ajis02-374	24	29	of	of	ADP
ajis02-374	24	30	information	information	NOUN
ajis02-374	24	31	outputs	output	NOUN
ajis02-374	24	32	,	,	PUNCT
ajis02-374	24	33	contribution	contribution	NOUN
ajis02-374	24	34	to	to	ADP
ajis02-374	24	35	organisational	organisational	ADJ
ajis02-374	24	36	performance	performance	NOUN
ajis02-374	24	37	,	,	PUNCT
ajis02-374	24	38	and	and	CCONJ
ajis02-374	24	39	the	the	DET
ajis02-374	24	40	identification	identification	NOUN
ajis02-374	24	41	and	and	CCONJ
ajis02-374	24	42	integration	integration	NOUN
ajis02-374	24	43	of	of	ADP
ajis02-374	24	44	new	new	ADJ
ajis02-374	24	45	technologies	technology	NOUN
ajis02-374	24	46	(	(	PUNCT
ajis02-374	24	47	saunders	saunder	NOUN
ajis02-374	24	48	and	and	CCONJ
ajis02-374	24	49	jones	jones	PROPN
ajis02-374	24	50	,	,	PUNCT
ajis02-374	24	51	1992	1992	NUM
ajis02-374	24	52	)	)	PUNCT
ajis02-374	24	53	.	.	PUNCT
ajis02-374	25	1	studies	study	NOUN
ajis02-374	25	2	in	in	ADP
ajis02-374	25	3	the	the	DET
ajis02-374	25	4	smaller	small	ADJ
ajis02-374	25	5	systems	system	NOUN
ajis02-374	25	6	area	area	NOUN
ajis02-374	25	7	have	have	AUX
ajis02-374	25	8	found	find	VERB
ajis02-374	25	9	factors	factor	NOUN
ajis02-374	25	10	determining	determine	VERB
ajis02-374	25	11	is	be	AUX
ajis02-374	25	12	success	success	NOUN
ajis02-374	25	13	to	to	PART
ajis02-374	25	14	include	include	VERB
ajis02-374	25	15	consultant	consultant	NOUN
ajis02-374	25	16	effectiveness	effectiveness	NOUN
ajis02-374	25	17	,	,	PUNCT
ajis02-374	25	18	vendor	vendor	NOUN
ajis02-374	25	19	support	support	NOUN
ajis02-374	25	20	,	,	PUNCT
ajis02-374	25	21	is	be	AUX
ajis02-374	25	22	experience	experience	NOUN
ajis02-374	25	23	,	,	PUNCT
ajis02-374	25	24	sufficiency	sufficiency	NOUN
ajis02-374	25	25	of	of	ADP
ajis02-374	25	26	financial	financial	ADJ
ajis02-374	25	27	resources	resource	NOUN
ajis02-374	25	28	,	,	PUNCT
ajis02-374	25	29	ceo	ceo	NOUN
ajis02-374	25	30	support	support	NOUN
ajis02-374	25	31	,	,	PUNCT
ajis02-374	25	32	and	and	CCONJ
ajis02-374	25	33	user	user	NOUN
ajis02-374	25	34	participation	participation	NOUN
ajis02-374	26	1	(	(	PUNCT
ajis02-374	26	2	yap	yap	NOUN
ajis02-374	26	3	et	et	PROPN
ajis02-374	26	4	al	al	PROPN
ajis02-374	26	5	,	,	PUNCT
ajis02-374	26	6	1992	1992	NUM
ajis02-374	26	7	)	)	PUNCT
ajis02-374	26	8	.	.	PUNCT
ajis02-374	27	1	furthermore	furthermore	ADV
ajis02-374	27	2	,	,	PUNCT
ajis02-374	27	3	there	there	PRON
ajis02-374	27	4	is	be	VERB
ajis02-374	27	5	evidence	evidence	NOUN
ajis02-374	27	6	that	that	SCONJ
ajis02-374	27	7	information	information	NOUN
ajis02-374	27	8	technology	technology	NOUN
ajis02-374	27	9	(	(	PUNCT
ajis02-374	27	10	it	it	PRON
ajis02-374	27	11	)	)	PUNCT
ajis02-374	27	12	growth	growth	NOUN
ajis02-374	27	13	in	in	ADP
ajis02-374	27	14	small	small	ADJ
ajis02-374	27	15	-	-	PUNCT
ajis02-374	27	16	firm	firm	NOUN
ajis02-374	27	17	computing	computing	NOUN
ajis02-374	27	18	is	be	AUX
ajis02-374	27	19	strongly	strongly	ADV
ajis02-374	27	20	motivated	motivate	VERB
ajis02-374	27	21	by	by	ADP
ajis02-374	27	22	the	the	DET
ajis02-374	27	23	owner	owner	NOUN
ajis02-374	27	24	's	's	PART
ajis02-374	27	25	enthusiasm	enthusiasm	NOUN
ajis02-374	27	26	towards	towards	ADP
ajis02-374	27	27	computing	computing	NOUN
ajis02-374	27	28	and	and	CCONJ
ajis02-374	27	29	inhibited	inhibit	VERB
ajis02-374	27	30	by	by	ADP
ajis02-374	27	31	lack	lack	NOUN
ajis02-374	27	32	32	32	NUM
ajis02-374	27	33	ajis	ajis	NOUN
ajis02-374	27	34	vol	vol	VERB
ajis02-374	27	35	4	4	NUM
ajis02-374	27	36	no	no	NOUN
ajis02-374	27	37	.	.	NOUN
ajis02-374	27	38	1	1	NUM
ajis02-374	27	39	of	of	ADP
ajis02-374	27	40	is	be	AUX
ajis02-374	27	41	knowledge	knowledge	NOUN
ajis02-374	27	42	,	,	PUNCT
ajis02-374	27	43	lack	lack	NOUN
ajis02-374	27	44	of	of	ADP
ajis02-374	27	45	managerial	managerial	ADJ
ajis02-374	27	46	time	time	NOUN
ajis02-374	27	47	,	,	PUNCT
ajis02-374	27	48	poor	poor	ADJ
ajis02-374	27	49	support	support	NOUN
ajis02-374	27	50	,	,	PUNCT
ajis02-374	27	51	and	and	CCONJ
ajis02-374	27	52	limited	limited	ADJ
ajis02-374	27	53	financial	financial	ADJ
ajis02-374	27	54	resources	resource	NOUN
ajis02-374	27	55	(	(	PUNCT
ajis02-374	27	56	cragg	cragg	NOUN
ajis02-374	27	57	and	and	CCONJ
ajis02-374	27	58	king	king	NOUN
ajis02-374	27	59	,	,	PUNCT
ajis02-374	27	60	1993	1993	NUM
ajis02-374	27	61	)	)	PUNCT
ajis02-374	27	62	.	.	PUNCT
ajis02-374	28	1	it	it	PRON
ajis02-374	28	2	is	be	AUX
ajis02-374	28	3	generally	generally	ADV
ajis02-374	28	4	acknowledged	acknowledge	VERB
ajis02-374	28	5	that	that	SCONJ
ajis02-374	28	6	the	the	PRON
ajis02-374	28	7	is	be	AUX
ajis02-374	28	8	success	success	NOUN
ajis02-374	28	9	notion	notion	NOUN
ajis02-374	28	10	is	be	AUX
ajis02-374	28	11	difficult	difficult	ADJ
ajis02-374	28	12	to	to	PART
ajis02-374	28	13	operationalise	operationalise	VERB
ajis02-374	28	14	.	.	PUNCT
ajis02-374	29	1	the	the	DET
ajis02-374	29	2	key	key	ADJ
ajis02-374	29	3	reason	reason	NOUN
ajis02-374	29	4	for	for	ADP
ajis02-374	29	5	this	this	PRON
ajis02-374	29	6	is	be	AUX
ajis02-374	29	7	that	that	SCONJ
ajis02-374	29	8	over	over	ADP
ajis02-374	29	9	time	time	NOUN
ajis02-374	29	10	measures	measure	NOUN
ajis02-374	29	11	have	have	AUX
ajis02-374	29	12	changed	change	VERB
ajis02-374	29	13	to	to	PART
ajis02-374	29	14	reflect	reflect	VERB
ajis02-374	29	15	first	first	ADV
ajis02-374	29	16	,	,	PUNCT
ajis02-374	29	17	changes	change	NOUN
ajis02-374	29	18	in	in	ADP
ajis02-374	29	19	it	it	PRON
ajis02-374	29	20	and	and	CCONJ
ajis02-374	29	21	second	second	ADJ
ajis02-374	29	22	,	,	PUNCT
ajis02-374	29	23	differing	differing	ADJ
ajis02-374	29	24	expectations	expectation	NOUN
ajis02-374	29	25	of	of	ADP
ajis02-374	29	26	the	the	DET
ajis02-374	29	27	role	role	NOUN
ajis02-374	29	28	of	of	ADP
ajis02-374	29	29	is	be	AUX
ajis02-374	29	30	within	within	ADP
ajis02-374	29	31	organisations	organisation	NOUN
ajis02-374	29	32	.	.	PUNCT
ajis02-374	30	1	formal	formal	ADJ
ajis02-374	30	2	measurement	measurement	NOUN
ajis02-374	30	3	frameworks	framework	NOUN
ajis02-374	30	4	that	that	PRON
ajis02-374	30	5	have	have	AUX
ajis02-374	30	6	emerged	emerge	VERB
ajis02-374	30	7	in	in	ADP
ajis02-374	30	8	recent	recent	ADJ
ajis02-374	30	9	years	year	NOUN
ajis02-374	30	10	include	include	VERB
ajis02-374	30	11	the	the	PRON
ajis02-374	30	12	is	be	AUX
ajis02-374	30	13	success	success	NOUN
ajis02-374	30	14	model	model	NOUN
ajis02-374	30	15	(	(	PUNCT
ajis02-374	30	16	delone	delone	NOUN
ajis02-374	30	17	and	and	CCONJ
ajis02-374	30	18	mclean	mclean	PROPN
ajis02-374	30	19	,	,	PUNCT
ajis02-374	30	20	1992	1992	NUM
ajis02-374	30	21	)	)	PUNCT
ajis02-374	30	22	,	,	PUNCT
ajis02-374	30	23	the	the	PRON
ajis02-374	30	24	is	be	AUX
ajis02-374	30	25	function	function	NOUN
ajis02-374	30	26	performance	performance	NOUN
ajis02-374	30	27	evaluation	evaluation	NOUN
ajis02-374	30	28	model	model	NOUN
ajis02-374	30	29	(	(	PUNCT
ajis02-374	30	30	saunders	saunder	NOUN
ajis02-374	30	31	and	and	CCONJ
ajis02-374	30	32	jones	jones	PROPN
ajis02-374	30	33	,	,	PUNCT
ajis02-374	30	34	1992	1992	NUM
ajis02-374	30	35	)	)	PUNCT
ajis02-374	30	36	and	and	CCONJ
ajis02-374	30	37	the	the	DET
ajis02-374	30	38	goal	goal	NOUN
ajis02-374	30	39	/	/	SYM
ajis02-374	30	40	system	system	NOUN
ajis02-374	30	41	resource	resource	NOUN
ajis02-374	30	42	model	model	NOUN
ajis02-374	30	43	(	(	PUNCT
ajis02-374	30	44	sethi	sethi	PROPN
ajis02-374	30	45	et	et	PROPN
ajis02-374	30	46	al	al	PROPN
ajis02-374	30	47	,	,	PUNCT
ajis02-374	30	48	1993	1993	NUM
ajis02-374	30	49	)	)	PUNCT
ajis02-374	30	50	.	.	PUNCT
ajis02-374	31	1	the	the	DET
ajis02-374	31	2	use	use	NOUN
ajis02-374	31	3	of	of	ADP
ajis02-374	31	4	different	different	ADJ
ajis02-374	31	5	measurement	measurement	NOUN
ajis02-374	31	6	frameworks	framework	NOUN
ajis02-374	31	7	make	make	VERB
ajis02-374	31	8	comparisons	comparison	NOUN
ajis02-374	31	9	between	between	ADP
ajis02-374	31	10	studies	study	NOUN
ajis02-374	31	11	difficult	difficult	ADJ
ajis02-374	31	12	,	,	PUNCT
ajis02-374	31	13	if	if	SCONJ
ajis02-374	31	14	not	not	PART
ajis02-374	31	15	impossible	impossible	ADJ
ajis02-374	31	16	,	,	PUNCT
ajis02-374	31	17	and	and	CCONJ
ajis02-374	31	18	render	render	VERB
ajis02-374	31	19	findings	finding	NOUN
ajis02-374	31	20	ambiguous	ambiguous	ADJ
ajis02-374	31	21	and	and	CCONJ
ajis02-374	31	22	confounding	confounding	ADJ
ajis02-374	31	23	.	.	PUNCT
ajis02-374	32	1	sethi	sethi	PROPN
ajis02-374	32	2	et	et	PROPN
ajis02-374	32	3	al	al	PROPN
ajis02-374	32	4	(	(	PUNCT
ajis02-374	32	5	1993	1993	NUM
ajis02-374	32	6	)	)	PUNCT
ajis02-374	32	7	concluded	conclude	VERB
ajis02-374	32	8	that	that	SCONJ
ajis02-374	32	9	the	the	DET
ajis02-374	32	10	literature	literature	NOUN
ajis02-374	32	11	has	have	AUX
ajis02-374	32	12	not	not	PART
ajis02-374	32	13	yet	yet	ADV
ajis02-374	32	14	build	build	VERB
ajis02-374	32	15	a	a	DET
ajis02-374	32	16	critical	critical	ADJ
ajis02-374	32	17	mass	mass	NOUN
ajis02-374	32	18	of	of	ADP
ajis02-374	32	19	research	research	NOUN
ajis02-374	32	20	in	in	ADP
ajis02-374	32	21	the	the	DET
ajis02-374	32	22	area	area	NOUN
ajis02-374	32	23	.	.	PUNCT
ajis02-374	33	1	further	further	ADJ
ajis02-374	33	2	developments	development	NOUN
ajis02-374	33	3	and	and	CCONJ
ajis02-374	33	4	refinements	refinement	NOUN
ajis02-374	33	5	of	of	ADP
ajis02-374	33	6	measures	measure	NOUN
ajis02-374	33	7	of	of	ADP
ajis02-374	33	8	is	be	AUX
ajis02-374	33	9	performance	performance	NOUN
ajis02-374	33	10	are	be	AUX
ajis02-374	33	11	needed	need	VERB
ajis02-374	33	12	according	accord	VERB
ajis02-374	33	13	to	to	ADP
ajis02-374	33	14	saunders	saunder	NOUN
ajis02-374	33	15	and	and	CCONJ
ajis02-374	33	16	jones	jones	PROPN
ajis02-374	33	17	(	(	PUNCT
ajis02-374	33	18	1992	1992	NUM
ajis02-374	33	19	)	)	PUNCT
ajis02-374	33	20	before	before	SCONJ
ajis02-374	33	21	is	be	AUX
ajis02-374	33	22	success	success	NOUN
ajis02-374	33	23	can	can	AUX
ajis02-374	33	24	be	be	AUX
ajis02-374	33	25	measured	measure	VERB
ajis02-374	33	26	precisely	precisely	ADV
ajis02-374	33	27	.	.	PUNCT
ajis02-374	34	1	our	our	PRON
ajis02-374	34	2	study	study	NOUN
ajis02-374	34	3	adopted	adopt	VERB
ajis02-374	34	4	the	the	DET
ajis02-374	34	5	model	model	NOUN
ajis02-374	34	6	of	of	ADP
ajis02-374	34	7	successful	successful	ADJ
ajis02-374	34	8	is	be	AUX
ajis02-374	34	9	implementation	implementation	NOUN
ajis02-374	34	10	provided	provide	VERB
ajis02-374	34	11	by	by	ADP
ajis02-374	34	12	cerveny	cerveny	PROPN
ajis02-374	34	13	and	and	CCONJ
ajis02-374	34	14	sanders	sanders	PROPN
ajis02-374	34	15	(	(	PUNCT
ajis02-374	34	16	1986	1986	NUM
ajis02-374	34	17	)	)	PUNCT
ajis02-374	34	18	.	.	PUNCT
ajis02-374	35	1	this	this	DET
ajis02-374	35	2	model	model	NOUN
ajis02-374	35	3	identifies	identify	VERB
ajis02-374	35	4	factors	factor	NOUN
ajis02-374	35	5	that	that	PRON
ajis02-374	35	6	lead	lead	VERB
ajis02-374	35	7	to	to	ADP
ajis02-374	35	8	the	the	DET
ajis02-374	35	9	improved	improved	ADJ
ajis02-374	35	10	quality	quality	NOUN
ajis02-374	35	11	of	of	ADP
ajis02-374	35	12	implementation	implementation	NOUN
ajis02-374	35	13	which	which	PRON
ajis02-374	35	14	contributes	contribute	VERB
ajis02-374	35	15	to	to	ADP
ajis02-374	35	16	successful	successful	ADJ
ajis02-374	35	17	implementation	implementation	NOUN
ajis02-374	35	18	outcomes	outcome	NOUN
ajis02-374	35	19	.	.	PUNCT
ajis02-374	36	1	we	we	PRON
ajis02-374	36	2	examined	examine	VERB
ajis02-374	36	3	the	the	DET
ajis02-374	36	4	left	left	ADJ
ajis02-374	36	5	side	side	NOUN
ajis02-374	36	6	of	of	ADP
ajis02-374	36	7	the	the	DET
ajis02-374	36	8	model	model	NOUN
ajis02-374	36	9	,	,	PUNCT
ajis02-374	36	10	namely	namely	ADV
ajis02-374	36	11	designer	designer	NOUN
ajis02-374	36	12	characteristics	characteristic	NOUN
ajis02-374	36	13	(	(	PUNCT
ajis02-374	36	14	in	in	ADP
ajis02-374	36	15	the	the	DET
ajis02-374	36	16	form	form	NOUN
ajis02-374	36	17	of	of	ADP
ajis02-374	36	18	package	package	NOUN
ajis02-374	36	19	design	design	NOUN
ajis02-374	36	20	features	feature	NOUN
ajis02-374	36	21	)	)	PUNCT
ajis02-374	36	22	and	and	CCONJ
ajis02-374	36	23	user	user	NOUN
ajis02-374	36	24	characteristics	characteristic	NOUN
ajis02-374	36	25	(	(	PUNCT
ajis02-374	36	26	in	in	ADP
ajis02-374	36	27	the	the	DET
ajis02-374	36	28	form	form	NOUN
ajis02-374	36	29	of	of	ADP
ajis02-374	36	30	package	package	NOUN
ajis02-374	36	31	user	user	NOUN
ajis02-374	36	32	practices	practice	NOUN
ajis02-374	36	33	)	)	PUNCT
ajis02-374	36	34	.	.	PUNCT
ajis02-374	37	1	user	user	NOUN
ajis02-374	37	2	practices	practice	NOUN
ajis02-374	37	3	and	and	CCONJ
ajis02-374	37	4	design	design	NOUN
ajis02-374	37	5	features	feature	NOUN
ajis02-374	37	6	of	of	ADP
ajis02-374	37	7	accounting	accounting	NOUN
ajis02-374	37	8	packages	package	NOUN
ajis02-374	37	9	whilst	whilst	SCONJ
ajis02-374	37	10	computer	computer	NOUN
ajis02-374	37	11	hardware	hardware	NOUN
ajis02-374	37	12	is	be	AUX
ajis02-374	37	13	becoming	become	VERB
ajis02-374	37	14	reliable	reliable	ADJ
ajis02-374	37	15	and	and	CCONJ
ajis02-374	37	16	mature	mature	ADJ
ajis02-374	37	17	,	,	PUNCT
ajis02-374	37	18	the	the	DET
ajis02-374	37	19	software	software	NOUN
ajis02-374	37	20	industry	industry	NOUN
ajis02-374	37	21	remains	remain	VERB
ajis02-374	37	22	volatile	volatile	ADJ
ajis02-374	37	23	.	.	PUNCT
ajis02-374	38	1	this	this	PRON
ajis02-374	38	2	is	be	AUX
ajis02-374	38	3	a	a	DET
ajis02-374	38	4	potential	potential	ADJ
ajis02-374	38	5	concern	concern	NOUN
ajis02-374	38	6	to	to	ADP
ajis02-374	38	7	smes	sme	NOUN
ajis02-374	38	8	who	who	PRON
ajis02-374	38	9	rely	rely	VERB
ajis02-374	38	10	heavily	heavily	ADV
ajis02-374	38	11	on	on	ADP
ajis02-374	38	12	off	off	ADP
ajis02-374	38	13	-	-	PUNCT
ajis02-374	38	14	the	the	DET
ajis02-374	38	15	-	-	PUNCT
ajis02-374	38	16	shelf	shelf	NOUN
ajis02-374	38	17	rather	rather	ADV
ajis02-374	38	18	than	than	ADP
ajis02-374	38	19	inhouse	inhouse	NOUN
ajis02-374	38	20	developed	develop	VERB
ajis02-374	38	21	software	software	NOUN
ajis02-374	38	22	,	,	PUNCT
ajis02-374	38	23	particularly	particularly	ADV
ajis02-374	38	24	for	for	ADP
ajis02-374	38	25	basic	basic	ADJ
ajis02-374	38	26	accounting	accounting	NOUN
ajis02-374	38	27	applications	application	NOUN
ajis02-374	38	28	(	(	PUNCT
ajis02-374	38	29	nazeem	nazeem	NOUN
ajis02-374	38	30	,	,	PUNCT
ajis02-374	38	31	1990	1990	NUM
ajis02-374	38	32	)	)	PUNCT
ajis02-374	38	33	.	.	PUNCT
ajis02-374	39	1	the	the	DET
ajis02-374	39	2	opportunity	opportunity	NOUN
ajis02-374	39	3	for	for	ADP
ajis02-374	39	4	modification	modification	NOUN
ajis02-374	39	5	is	be	AUX
ajis02-374	39	6	usually	usually	ADV
ajis02-374	39	7	limited	limit	VERB
ajis02-374	39	8	in	in	ADP
ajis02-374	39	9	extent	extent	NOUN
ajis02-374	39	10	and	and	CCONJ
ajis02-374	39	11	to	to	ADP
ajis02-374	39	12	the	the	DET
ajis02-374	39	13	time	time	NOUN
ajis02-374	39	14	of	of	ADP
ajis02-374	39	15	implementation	implementation	NOUN
ajis02-374	39	16	since	since	SCONJ
ajis02-374	39	17	in	in	ADP
ajis02-374	39	18	order	order	NOUN
ajis02-374	39	19	to	to	PART
ajis02-374	39	20	protect	protect	VERB
ajis02-374	39	21	future	future	ADJ
ajis02-374	39	22	sales	sale	NOUN
ajis02-374	39	23	the	the	DET
ajis02-374	39	24	vendor	vendor	NOUN
ajis02-374	39	25	rarely	rarely	ADV
ajis02-374	39	26	sells	sell	VERB
ajis02-374	39	27	the	the	DET
ajis02-374	39	28	source	source	NOUN
ajis02-374	39	29	code	code	NOUN
ajis02-374	39	30	for	for	ADP
ajis02-374	39	31	the	the	DET
ajis02-374	39	32	program	program	NOUN
ajis02-374	39	33	.	.	PUNCT
ajis02-374	40	1	"	"	PUNCT
ajis02-374	40	2	therefore	therefore	ADV
ajis02-374	40	3	,	,	PUNCT
ajis02-374	40	4	with	with	ADP
ajis02-374	40	5	less	less	ADJ
ajis02-374	40	6	opportunity	opportunity	NOUN
ajis02-374	40	7	to	to	PART
ajis02-374	40	8	modify	modify	VERB
ajis02-374	40	9	acquired	acquire	VERB
ajis02-374	40	10	software	software	NOUN
ajis02-374	40	11	,	,	PUNCT
ajis02-374	40	12	the	the	DET
ajis02-374	40	13	potential	potential	NOUN
ajis02-374	40	14	for	for	ADP
ajis02-374	40	15	failures	failure	NOUN
ajis02-374	40	16	may	may	AUX
ajis02-374	40	17	be	be	AUX
ajis02-374	40	18	heightened	heighten	VERB
ajis02-374	40	19	for	for	ADP
ajis02-374	40	20	smaller	small	ADJ
ajis02-374	40	21	organizations	organization	NOUN
ajis02-374	40	22	.	.	PUNCT
ajis02-374	40	23	"	"	PUNCT
ajis02-374	41	1	(	(	PUNCT
ajis02-374	41	2	gray	gray	ADJ
ajis02-374	41	3	,	,	PUNCT
ajis02-374	41	4	1991	1991	NUM
ajis02-374	41	5	,	,	PUNCT
ajis02-374	41	6	p.	p.	NOUN
ajis02-374	41	7	19	19	NUM
ajis02-374	41	8	)	)	PUNCT
ajis02-374	41	9	once	once	ADV
ajis02-374	41	10	prewritten	prewritten	VERB
ajis02-374	41	11	application	application	NOUN
ajis02-374	41	12	software	software	NOUN
ajis02-374	41	13	is	be	AUX
ajis02-374	41	14	operational	operational	ADJ
ajis02-374	41	15	,	,	PUNCT
ajis02-374	41	16	smes	sme	NOUN
ajis02-374	41	17	may	may	AUX
ajis02-374	41	18	have	have	VERB
ajis02-374	41	19	to	to	PART
ajis02-374	41	20	be	be	AUX
ajis02-374	41	21	satisfied	satisfied	ADJ
ajis02-374	41	22	with	with	ADP
ajis02-374	41	23	the	the	DET
ajis02-374	41	24	design	design	NOUN
ajis02-374	41	25	features	feature	NOUN
ajis02-374	41	26	of	of	ADP
ajis02-374	41	27	packages	package	NOUN
ajis02-374	41	28	provided	provide	VERB
ajis02-374	41	29	for	for	ADP
ajis02-374	41	30	them	they	PRON
ajis02-374	41	31	.	.	PUNCT
ajis02-374	42	1	yet	yet	ADV
ajis02-374	42	2	,	,	PUNCT
ajis02-374	42	3	nazeem	nazeem	ADJ
ajis02-374	42	4	(	(	PUNCT
ajis02-374	42	5	1990	1990	NUM
ajis02-374	42	6	)	)	PUNCT
ajis02-374	42	7	found	find	VERB
ajis02-374	42	8	that	that	SCONJ
ajis02-374	42	9	off	off	ADP
ajis02-374	42	10	-	-	PUNCT
ajis02-374	42	11	the	the	DET
ajis02-374	42	12	-	-	PUNCT
ajis02-374	42	13	shelf	shelf	NOUN
ajis02-374	42	14	software	software	NOUN
ajis02-374	42	15	users	user	NOUN
ajis02-374	42	16	in	in	ADP
ajis02-374	42	17	small	small	ADJ
ajis02-374	42	18	businesses	business	NOUN
ajis02-374	42	19	were	be	AUX
ajis02-374	42	20	satisfied	satisfied	ADJ
ajis02-374	42	21	with	with	ADP
ajis02-374	42	22	the	the	DET
ajis02-374	42	23	flexibility	flexibility	NOUN
ajis02-374	42	24	of	of	ADP
ajis02-374	42	25	their	their	PRON
ajis02-374	42	26	systems	system	NOUN
ajis02-374	42	27	and	and	CCONJ
ajis02-374	42	28	their	their	PRON
ajis02-374	42	29	ability	ability	NOUN
ajis02-374	42	30	to	to	PART
ajis02-374	42	31	expand	expand	VERB
ajis02-374	42	32	it	it	PRON
ajis02-374	42	33	.	.	PUNCT
ajis02-374	43	1	opinions	opinion	NOUN
ajis02-374	43	2	regarding	regard	VERB
ajis02-374	43	3	performance	performance	NOUN
ajis02-374	43	4	and	and	CCONJ
ajis02-374	43	5	reliability	reliability	NOUN
ajis02-374	43	6	of	of	ADP
ajis02-374	43	7	application	application	NOUN
ajis02-374	43	8	software	software	NOUN
ajis02-374	43	9	were	be	AUX
ajis02-374	43	10	also	also	ADV
ajis02-374	43	11	favourable	favourable	ADJ
ajis02-374	43	12	.	.	PUNCT
ajis02-374	44	1	it	it	PRON
ajis02-374	44	2	appears	appear	VERB
ajis02-374	44	3	therefore	therefore	ADV
ajis02-374	44	4	that	that	SCONJ
ajis02-374	44	5	packaged	package	VERB
ajis02-374	44	6	software	software	NOUN
ajis02-374	44	7	can	can	AUX
ajis02-374	44	8	be	be	AUX
ajis02-374	44	9	flexible	flexible	ADJ
ajis02-374	44	10	and	and	CCONJ
ajis02-374	44	11	,	,	PUNCT
ajis02-374	44	12	mostly	mostly	ADV
ajis02-374	44	13	through	through	ADP
ajis02-374	44	14	the	the	DET
ajis02-374	44	15	setting	setting	NOUN
ajis02-374	44	16	of	of	ADP
ajis02-374	44	17	parameters	parameter	NOUN
ajis02-374	44	18	,	,	PUNCT
ajis02-374	44	19	is	be	AUX
ajis02-374	44	20	capable	capable	ADJ
ajis02-374	44	21	of	of	ADP
ajis02-374	44	22	being	be	AUX
ajis02-374	44	23	configured	configure	VERB
ajis02-374	44	24	to	to	PART
ajis02-374	44	25	more	more	ADV
ajis02-374	44	26	closely	closely	ADV
ajis02-374	44	27	suit	suit	VERB
ajis02-374	44	28	the	the	DET
ajis02-374	44	29	needs	need	NOUN
ajis02-374	44	30	of	of	ADP
ajis02-374	44	31	users	user	NOUN
ajis02-374	44	32	.	.	PUNCT
ajis02-374	45	1	whereas	whereas	SCONJ
ajis02-374	45	2	design	design	NOUN
ajis02-374	45	3	features	feature	NOUN
ajis02-374	45	4	are	be	AUX
ajis02-374	45	5	largely	largely	ADV
ajis02-374	45	6	given	give	VERB
ajis02-374	45	7	,	,	PUNCT
ajis02-374	45	8	user	user	NOUN
ajis02-374	45	9	practices	practice	NOUN
ajis02-374	45	10	are	be	AUX
ajis02-374	45	11	determined	determine	VERB
ajis02-374	45	12	by	by	ADP
ajis02-374	45	13	the	the	DET
ajis02-374	45	14	enterprise	enterprise	NOUN
ajis02-374	45	15	's	's	PART
ajis02-374	45	16	internal	internal	ADJ
ajis02-374	45	17	practices	practice	NOUN
ajis02-374	45	18	and	and	CCONJ
ajis02-374	45	19	preferences	preference	NOUN
ajis02-374	45	20	.	.	PUNCT
ajis02-374	46	1	nazeem	nazeem	PROPN
ajis02-374	46	2	(	(	PUNCT
ajis02-374	46	3	1990	1990	NUM
ajis02-374	46	4	)	)	PUNCT
ajis02-374	46	5	found	find	VERB
ajis02-374	46	6	that	that	SCONJ
ajis02-374	46	7	users	user	NOUN
ajis02-374	46	8	of	of	ADP
ajis02-374	46	9	packaged	package	VERB
ajis02-374	46	10	software	software	NOUN
ajis02-374	46	11	in	in	ADP
ajis02-374	46	12	small	small	ADJ
ajis02-374	46	13	business	business	NOUN
ajis02-374	46	14	were	be	AUX
ajis02-374	46	15	familiar	familiar	ADJ
ajis02-374	46	16	with	with	ADP
ajis02-374	46	17	their	their	PRON
ajis02-374	46	18	systems	system	NOUN
ajis02-374	46	19	and	and	CCONJ
ajis02-374	46	20	achieving	achieve	VERB
ajis02-374	46	21	competence	competence	NOUN
ajis02-374	46	22	,	,	PUNCT
ajis02-374	46	23	and	and	CCONJ
ajis02-374	46	24	appeared	appear	VERB
ajis02-374	46	25	to	to	PART
ajis02-374	46	26	be	be	AUX
ajis02-374	46	27	satisfied	satisfied	ADJ
ajis02-374	46	28	with	with	ADP
ajis02-374	46	29	the	the	DET
ajis02-374	46	30	security	security	NOUN
ajis02-374	46	31	offered	offer	VERB
ajis02-374	46	32	by	by	ADP
ajis02-374	46	33	packages	package	NOUN
ajis02-374	46	34	.	.	PUNCT
ajis02-374	47	1	those	those	PRON
ajis02-374	47	2	that	that	PRON
ajis02-374	47	3	were	be	AUX
ajis02-374	47	4	concerned	concern	VERB
ajis02-374	47	5	with	with	ADP
ajis02-374	47	6	security	security	NOUN
ajis02-374	47	7	tended	tend	VERB
ajis02-374	47	8	to	to	PART
ajis02-374	47	9	develop	develop	VERB
ajis02-374	47	10	their	their	PRON
ajis02-374	47	11	own	own	ADJ
ajis02-374	47	12	inhouse	inhouse	NOUN
ajis02-374	47	13	is	be	AUX
ajis02-374	47	14	.	.	PUNCT
ajis02-374	48	1	it	it	PRON
ajis02-374	48	2	appears	appear	VERB
ajis02-374	48	3	that	that	SCONJ
ajis02-374	48	4	in	in	ADP
ajis02-374	48	5	small	small	ADJ
ajis02-374	48	6	business	business	NOUN
ajis02-374	48	7	particular	particular	ADJ
ajis02-374	48	8	importance	importance	NOUN
ajis02-374	48	9	is	be	AUX
ajis02-374	48	10	placed	place	VERB
ajis02-374	48	11	on	on	ADP
ajis02-374	48	12	the	the	DET
ajis02-374	48	13	software	software	NOUN
ajis02-374	48	14	attributes	attribute	NOUN
ajis02-374	48	15	of	of	ADP
ajis02-374	48	16	performance	performance	NOUN
ajis02-374	48	17	and	and	CCONJ
ajis02-374	48	18	audit	audit	NOUN
ajis02-374	48	19	trail	trail	NOUN
ajis02-374	48	20	(	(	PUNCT
ajis02-374	48	21	gray	gray	ADJ
ajis02-374	48	22	,	,	PUNCT
ajis02-374	48	23	1991	1991	NUM
ajis02-374	48	24	)	)	PUNCT
ajis02-374	48	25	.	.	PUNCT
ajis02-374	49	1	potential	potential	ADJ
ajis02-374	49	2	support	support	NOUN
ajis02-374	49	3	offered	offer	VERB
ajis02-374	49	4	by	by	ADP
ajis02-374	49	5	public	public	ADJ
ajis02-374	49	6	accountants	accountant	NOUN
ajis02-374	49	7	the	the	DET
ajis02-374	49	8	1980s	1980s	NUM
ajis02-374	49	9	provided	provide	VERB
ajis02-374	49	10	smes	sme	NOUN
ajis02-374	49	11	with	with	ADP
ajis02-374	49	12	the	the	DET
ajis02-374	49	13	opportunity	opportunity	NOUN
ajis02-374	49	14	to	to	PART
ajis02-374	49	15	introduce	introduce	VERB
ajis02-374	49	16	low	low	ADJ
ajis02-374	49	17	-	-	PUNCT
ajis02-374	49	18	cost	cost	NOUN
ajis02-374	49	19	computer	computer	NOUN
ajis02-374	49	20	hardware	hardware	NOUN
ajis02-374	49	21	and	and	CCONJ
ajis02-374	49	22	packaged	package	VERB
ajis02-374	49	23	systems	system	NOUN
ajis02-374	49	24	.	.	PUNCT
ajis02-374	50	1	the	the	DET
ajis02-374	50	2	following	follow	VERB
ajis02-374	50	3	years	year	NOUN
ajis02-374	50	4	yielded	yield	VERB
ajis02-374	50	5	"	"	PUNCT
ajis02-374	50	6	a	a	DET
ajis02-374	50	7	picture	picture	NOUN
ajis02-374	50	8	of	of	ADP
ajis02-374	50	9	growth	growth	NOUN
ajis02-374	50	10	and	and	CCONJ
ajis02-374	50	11	stagnation	stagnation	NOUN
ajis02-374	50	12	in	in	ADP
ajis02-374	50	13	small	small	ADJ
ajis02-374	50	14	-	-	PUNCT
ajis02-374	50	15	firm	firm	NOUN
ajis02-374	50	16	computing	computing	NOUN
ajis02-374	50	17	.	.	PUNCT
ajis02-374	51	1	while	while	SCONJ
ajis02-374	51	2	many	many	ADJ
ajis02-374	51	3	firms	firm	NOUN
ajis02-374	51	4	had	have	AUX
ajis02-374	51	5	experienced	experience	VERB
ajis02-374	51	6	growth	growth	NOUN
ajis02-374	51	7	in	in	ADP
ajis02-374	51	8	the	the	DET
ajis02-374	51	9	number	number	NOUN
ajis02-374	51	10	and	and	CCONJ
ajis02-374	51	11	type	type	NOUN
ajis02-374	51	12	of	of	ADP
ajis02-374	51	13	it	it	PRON
ajis02-374	51	14	applications	application	NOUN
ajis02-374	51	15	,	,	PUNCT
ajis02-374	51	16	there	there	PRON
ajis02-374	51	17	had	have	AUX
ajis02-374	51	18	been	be	AUX
ajis02-374	51	19	little	little	ADJ
ajis02-374	51	20	change	change	NOUN
ajis02-374	51	21	with	with	ADP
ajis02-374	51	22	respect	respect	NOUN
ajis02-374	51	23	to	to	ADP
ajis02-374	51	24	the	the	DET
ajis02-374	51	25	management	management	NOUN
ajis02-374	51	26	of	of	ADP
ajis02-374	51	27	it	it	PRON
ajis02-374	51	28	in	in	ADP
ajis02-374	51	29	small	small	ADJ
ajis02-374	51	30	firms	firm	NOUN
ajis02-374	51	31	.	.	PUNCT
ajis02-374	51	32	"	"	PUNCT
ajis02-374	52	1	(	(	PUNCT
ajis02-374	52	2	cragg	cragg	NOUN
ajis02-374	52	3	and	and	CCONJ
ajis02-374	52	4	king	king	NOUN
ajis02-374	52	5	,	,	PUNCT
ajis02-374	52	6	1993	1993	NUM
ajis02-374	52	7	,	,	PUNCT
ajis02-374	52	8	p.	p.	NOUN
ajis02-374	52	9	57	57	NUM
ajis02-374	52	10	)	)	PUNCT
ajis02-374	52	11	the	the	DET
ajis02-374	52	12	lack	lack	NOUN
ajis02-374	52	13	of	of	ADP
ajis02-374	52	14	internal	internal	ADJ
ajis02-374	52	15	expertise	expertise	NOUN
ajis02-374	52	16	points	point	NOUN
ajis02-374	52	17	to	to	ADP
ajis02-374	52	18	the	the	DET
ajis02-374	52	19	need	need	NOUN
ajis02-374	52	20	to	to	PART
ajis02-374	52	21	use	use	VERB
ajis02-374	52	22	external	external	ADJ
ajis02-374	52	23	support	support	NOUN
ajis02-374	52	24	from	from	ADP
ajis02-374	52	25	vendors	vendor	NOUN
ajis02-374	52	26	and	and	CCONJ
ajis02-374	52	27	consultants	consultant	NOUN
ajis02-374	52	28	,	,	PUNCT
ajis02-374	52	29	including	include	VERB
ajis02-374	52	30	public	public	ADJ
ajis02-374	52	31	accountants	accountant	NOUN
ajis02-374	52	32	,	,	PUNCT
ajis02-374	52	33	to	to	PART
ajis02-374	52	34	ensure	ensure	VERB
ajis02-374	52	35	the	the	DET
ajis02-374	52	36	continued	continue	VERB
ajis02-374	52	37	effectiveness	effectiveness	NOUN
ajis02-374	52	38	of	of	ADP
ajis02-374	52	39	is	be	AUX
ajis02-374	52	40	.	.	PUNCT
ajis02-374	53	1	package	package	NOUN
ajis02-374	53	2	suppliers	supplier	NOUN
ajis02-374	53	3	appear	appear	VERB
ajis02-374	53	4	to	to	PART
ajis02-374	53	5	have	have	AUX
ajis02-374	53	6	recognised	recognise	VERB
ajis02-374	53	7	this	this	PRON
ajis02-374	53	8	by	by	ADP
ajis02-374	53	9	providing	provide	VERB
ajis02-374	53	10	interface	interface	NOUN
ajis02-374	53	11	functions	function	NOUN
ajis02-374	53	12	within	within	ADP
ajis02-374	53	13	packages	package	NOUN
ajis02-374	53	14	that	that	PRON
ajis02-374	53	15	allow	allow	VERB
ajis02-374	53	16	third	third	ADJ
ajis02-374	53	17	parties	party	NOUN
ajis02-374	53	18	to	to	PART
ajis02-374	53	19	develop	develop	VERB
ajis02-374	53	20	specialised	specialised	ADJ
ajis02-374	53	21	modules	module	NOUN
ajis02-374	53	22	to	to	PART
ajis02-374	53	23	meet	meet	VERB
ajis02-374	53	24	particular	particular	ADJ
ajis02-374	53	25	functional	functional	ADJ
ajis02-374	53	26	and	and	CCONJ
ajis02-374	53	27	industry	industry	NOUN
ajis02-374	53	28	requirements	requirement	NOUN
ajis02-374	53	29	.	.	PUNCT
ajis02-374	54	1	in	in	ADP
ajis02-374	54	2	yap	yap	PROPN
ajis02-374	54	3	et	et	PROPN
ajis02-374	54	4	al	al	PROPN
ajis02-374	54	5	's	's	PART
ajis02-374	54	6	(	(	PUNCT
ajis02-374	54	7	1992	1992	NUM
ajis02-374	54	8	)	)	PUNCT
ajis02-374	54	9	study	study	NOUN
ajis02-374	54	10	,	,	PUNCT
ajis02-374	54	11	53	53	NUM
ajis02-374	54	12	%	%	NOUN
ajis02-374	54	13	of	of	ADP
ajis02-374	54	14	the	the	DET
ajis02-374	54	15	small	small	ADJ
ajis02-374	54	16	singaporean	singaporean	ADJ
ajis02-374	54	17	businesses	business	NOUN
ajis02-374	54	18	in	in	ADP
ajis02-374	54	19	the	the	DET
ajis02-374	54	20	sample	sample	NOUN
ajis02-374	54	21	engaged	engage	VERB
ajis02-374	54	22	consultants	consultant	NOUN
ajis02-374	54	23	to	to	PART
ajis02-374	54	24	assist	assist	VERB
ajis02-374	54	25	in	in	ADP
ajis02-374	54	26	implementation	implementation	NOUN
ajis02-374	54	27	and	and	CCONJ
ajis02-374	54	28	their	their	PRON
ajis02-374	54	29	support	support	NOUN
ajis02-374	54	30	significantly	significantly	ADV
ajis02-374	54	31	affected	affect	VERB
ajis02-374	54	32	information	information	NOUN
ajis02-374	54	33	systems	system	NOUN
ajis02-374	54	34	success	success	NOUN
ajis02-374	54	35	.	.	PUNCT
ajis02-374	55	1	the	the	DET
ajis02-374	55	2	contribution	contribution	NOUN
ajis02-374	55	3	of	of	ADP
ajis02-374	55	4	consultants	consultant	NOUN
ajis02-374	55	5	is	be	AUX
ajis02-374	55	6	dependent	dependent	ADJ
ajis02-374	55	7	on	on	ADP
ajis02-374	55	8	the	the	DET
ajis02-374	55	9	quality	quality	NOUN
ajis02-374	55	10	of	of	ADP
ajis02-374	55	11	the	the	DET
ajis02-374	55	12	consultant	consultant	NOUN
ajis02-374	55	13	.	.	PUNCT
ajis02-374	56	1	clients	client	NOUN
ajis02-374	56	2	in	in	ADP
ajis02-374	56	3	yap	yap	PROPN
ajis02-374	56	4	et	et	PROPN
ajis02-374	56	5	al	al	PROPN
ajis02-374	56	6	's	's	PART
ajis02-374	56	7	(	(	PUNCT
ajis02-374	56	8	1992	1992	NUM
ajis02-374	56	9	)	)	PUNCT
ajis02-374	56	10	study	study	NOUN
ajis02-374	56	11	described	describe	VERB
ajis02-374	56	12	an	an	DET
ajis02-374	56	13	ineffective	ineffective	ADJ
ajis02-374	56	14	consultant	consultant	NOUN
ajis02-374	56	15	as	as	ADP
ajis02-374	56	16	lacking	lack	VERB
ajis02-374	56	17	specific	specific	ADJ
ajis02-374	56	18	experience	experience	NOUN
ajis02-374	56	19	,	,	PUNCT
ajis02-374	56	20	not	not	PART
ajis02-374	56	21	considering	consider	VERB
ajis02-374	56	22	future	future	ADJ
ajis02-374	56	23	expansion	expansion	NOUN
ajis02-374	56	24	,	,	PUNCT
ajis02-374	56	25	seeming	seem	VERB
ajis02-374	56	26	unaware	unaware	ADJ
ajis02-374	56	27	of	of	ADP
ajis02-374	56	28	actual	actual	ADJ
ajis02-374	56	29	user	user	NOUN
ajis02-374	56	30	requirements	requirement	NOUN
ajis02-374	56	31	,	,	PUNCT
ajis02-374	56	32	and	and	CCONJ
ajis02-374	56	33	ignoring	ignore	VERB
ajis02-374	56	34	specific	specific	ADJ
ajis02-374	56	35	aspects	aspect	NOUN
ajis02-374	56	36	of	of	ADP
ajis02-374	56	37	the	the	DET
ajis02-374	56	38	business	business	NOUN
ajis02-374	56	39	.	.	PUNCT
ajis02-374	57	1	when	when	SCONJ
ajis02-374	57	2	consultants	consultant	NOUN
ajis02-374	57	3	are	be	AUX
ajis02-374	57	4	involved	involve	VERB
ajis02-374	57	5	in	in	ADP
ajis02-374	57	6	implementation	implementation	NOUN
ajis02-374	57	7	they	they	PRON
ajis02-374	57	8	need	need	VERB
ajis02-374	57	9	to	to	PART
ajis02-374	57	10	have	have	VERB
ajis02-374	57	11	agreement	agreement	NOUN
ajis02-374	57	12	among	among	ADP
ajis02-374	57	13	themselves	themselves	PRON
ajis02-374	57	14	since	since	SCONJ
ajis02-374	57	15	it	it	PRON
ajis02-374	57	16	has	have	AUX
ajis02-374	57	17	been	be	AUX
ajis02-374	57	18	found	find	VERB
ajis02-374	57	19	that	that	SCONJ
ajis02-374	57	20	a	a	DET
ajis02-374	57	21	strong	strong	ADJ
ajis02-374	57	22	relationship	relationship	NOUN
ajis02-374	57	23	exists	exist	VERB
ajis02-374	57	24	between	between	ADP
ajis02-374	57	25	incongruences	incongruence	NOUN
ajis02-374	57	26	within	within	ADP
ajis02-374	57	27	the	the	DET
ajis02-374	57	28	implementation	implementation	NOUN
ajis02-374	57	29	team	team	NOUN
ajis02-374	57	30	and	and	CCONJ
ajis02-374	57	31	is	be	AUX
ajis02-374	57	32	failures	failure	NOUN
ajis02-374	57	33	(	(	PUNCT
ajis02-374	57	34	ponemon	ponemon	NOUN
ajis02-374	57	35	and	and	CCONJ
ajis02-374	57	36	nagoda	nagoda	NOUN
ajis02-374	57	37	,	,	PUNCT
ajis02-374	57	38	1990	1990	NUM
ajis02-374	57	39	)	)	PUNCT
ajis02-374	57	40	.	.	PUNCT
ajis02-374	58	1	in	in	ADP
ajis02-374	58	2	gray	gray	PROPN
ajis02-374	58	3	's	's	PART
ajis02-374	58	4	(	(	PUNCT
ajis02-374	58	5	1991	1991	NUM
ajis02-374	58	6	)	)	PUNCT
ajis02-374	58	7	study	study	VERB
ajis02-374	58	8	a	a	DET
ajis02-374	58	9	large	large	ADJ
ajis02-374	58	10	number	number	NOUN
ajis02-374	58	11	of	of	ADP
ajis02-374	58	12	accounting	accounting	NOUN
ajis02-374	58	13	professionals	professional	NOUN
ajis02-374	58	14	had	have	VERB
ajis02-374	58	15	both	both	PRON
ajis02-374	58	16	user	user	NOUN
ajis02-374	58	17	and	and	CCONJ
ajis02-374	58	18	advisor	advisor	NOUN
ajis02-374	58	19	experiences	experience	NOUN
ajis02-374	58	20	.	.	PUNCT
ajis02-374	59	1	this	this	PRON
ajis02-374	59	2	led	lead	VERB
ajis02-374	59	3	to	to	ADP
ajis02-374	59	4	the	the	DET
ajis02-374	59	5	conclusion	conclusion	NOUN
ajis02-374	59	6	that	that	SCONJ
ajis02-374	59	7	in	in	ADP
ajis02-374	59	8	the	the	DET
ajis02-374	59	9	small	small	ADJ
ajis02-374	59	10	-	-	PUNCT
ajis02-374	59	11	organisation	organisation	NOUN
ajis02-374	59	12	domain	domain	NOUN
ajis02-374	59	13	,	,	PUNCT
ajis02-374	59	14	"	"	PUNCT
ajis02-374	59	15	because	because	SCONJ
ajis02-374	59	16	of	of	ADP
ajis02-374	59	17	the	the	DET
ajis02-374	59	18	widespread	widespread	ADJ
ajis02-374	59	19	distribution	distribution	NOUN
ajis02-374	59	20	of	of	ADP
ajis02-374	59	21	microcomputers	microcomputer	NOUN
ajis02-374	59	22	,	,	PUNCT
ajis02-374	59	23	advisors	advisor	NOUN
ajis02-374	59	24	may	may	AUX
ajis02-374	59	25	tend	tend	VERB
ajis02-374	59	26	to	to	PART
ajis02-374	59	27	be	be	AUX
ajis02-374	59	28	users	user	NOUN
ajis02-374	59	29	of	of	ADP
ajis02-374	59	30	their	their	PRON
ajis02-374	59	31	own	own	ADJ
ajis02-374	59	32	ais	ais	NOUN
ajis02-374	59	33	.	.	PUNCT
ajis02-374	60	1	this	this	PRON
ajis02-374	60	2	may	may	AUX
ajis02-374	60	3	indicate	indicate	VERB
ajis02-374	60	4	that	that	DET
ajis02-374	60	5	small	small	ADJ
ajis02-374	60	6	ais	ais	PROPN
ajis02-374	60	7	advisors	advisor	NOUN
ajis02-374	60	8	will	will	AUX
ajis02-374	60	9	be	be	AUX
ajis02-374	60	10	more	more	ADV
ajis02-374	60	11	sensitive	sensitive	ADJ
ajis02-374	60	12	to	to	ADP
ajis02-374	60	13	the	the	DET
ajis02-374	60	14	users	user	NOUN
ajis02-374	60	15	'	'	PART
ajis02-374	60	16	needs	need	NOUN
ajis02-374	60	17	than	than	ADP
ajis02-374	60	18	large	large	ADJ
ajis02-374	60	19	ais	ais	NOUN
ajis02-374	60	20	advisors	advisor	NOUN
ajis02-374	60	21	.	.	PUNCT
ajis02-374	60	22	"	"	PUNCT
ajis02-374	61	1	(	(	PUNCT
ajis02-374	61	2	p	p	NOUN
ajis02-374	61	3	32	32	NUM
ajis02-374	61	4	)	)	PUNCT
ajis02-374	61	5	however	however	ADV
ajis02-374	61	6	,	,	PUNCT
ajis02-374	61	7	there	there	PRON
ajis02-374	61	8	are	be	VERB
ajis02-374	61	9	indications	indication	NOUN
ajis02-374	61	10	of	of	ADP
ajis02-374	61	11	a	a	DET
ajis02-374	61	12	33	33	NUM
ajis02-374	61	13	ajis	ajis	NOUN
ajis02-374	61	14	vol	vol	NOUN
ajis02-374	61	15	4	4	NUM
ajis02-374	61	16	no	no	NOUN
ajis02-374	61	17	.	.	NOUN
ajis02-374	61	18	1	1	NUM
ajis02-374	61	19	negative	negative	ADJ
ajis02-374	61	20	attitude	attitude	NOUN
ajis02-374	61	21	by	by	ADP
ajis02-374	61	22	small	small	ADJ
ajis02-374	61	23	firms	firm	NOUN
ajis02-374	61	24	towards	towards	ADP
ajis02-374	61	25	consultants	consultant	NOUN
ajis02-374	61	26	.	.	PUNCT
ajis02-374	62	1	a	a	DET
ajis02-374	62	2	recent	recent	ADJ
ajis02-374	62	3	study	study	NOUN
ajis02-374	62	4	found	find	VERB
ajis02-374	62	5	that	that	SCONJ
ajis02-374	62	6	small	small	ADJ
ajis02-374	62	7	firms	firm	NOUN
ajis02-374	62	8	appear	appear	VERB
ajis02-374	62	9	to	to	PART
ajis02-374	62	10	have	have	VERB
ajis02-374	62	11	poor	poor	ADJ
ajis02-374	62	12	relationships	relationship	NOUN
ajis02-374	62	13	with	with	ADP
ajis02-374	62	14	it	it	PRON
ajis02-374	62	15	specialists	specialist	NOUN
ajis02-374	62	16	and	and	CCONJ
ajis02-374	62	17	also	also	ADV
ajis02-374	62	18	show	show	VERB
ajis02-374	62	19	little	little	ADJ
ajis02-374	62	20	desire	desire	NOUN
ajis02-374	62	21	for	for	SCONJ
ajis02-374	62	22	the	the	DET
ajis02-374	62	23	situation	situation	NOUN
ajis02-374	62	24	to	to	PART
ajis02-374	62	25	change	change	VERB
ajis02-374	62	26	(	(	PUNCT
ajis02-374	62	27	cragg	cragg	NOUN
ajis02-374	62	28	and	and	CCONJ
ajis02-374	62	29	king	king	NOUN
ajis02-374	62	30	,	,	PUNCT
ajis02-374	62	31	1993	1993	NUM
ajis02-374	62	32	)	)	PUNCT
ajis02-374	62	33	.	.	PUNCT
ajis02-374	63	1	the	the	DET
ajis02-374	63	2	study	study	NOUN
ajis02-374	63	3	our	our	PRON
ajis02-374	63	4	research	research	NOUN
ajis02-374	63	5	took	take	VERB
ajis02-374	63	6	the	the	DET
ajis02-374	63	7	approach	approach	NOUN
ajis02-374	63	8	that	that	SCONJ
ajis02-374	63	9	public	public	ADJ
ajis02-374	63	10	accountants	accountant	NOUN
ajis02-374	63	11	who	who	PRON
ajis02-374	63	12	deal	deal	VERB
ajis02-374	63	13	with	with	ADP
ajis02-374	63	14	smes	sme	NOUN
ajis02-374	63	15	as	as	ADP
ajis02-374	63	16	clients	client	NOUN
ajis02-374	63	17	in	in	ADP
ajis02-374	63	18	the	the	DET
ajis02-374	63	19	capacity	capacity	NOUN
ajis02-374	63	20	of	of	ADP
ajis02-374	63	21	auditors	auditor	NOUN
ajis02-374	63	22	,	,	PUNCT
ajis02-374	63	23	accountants	accountant	NOUN
ajis02-374	63	24	,	,	PUNCT
ajis02-374	63	25	advisors	advisor	NOUN
ajis02-374	63	26	or	or	CCONJ
ajis02-374	63	27	consultants	consultant	NOUN
ajis02-374	63	28	are	be	AUX
ajis02-374	63	29	most	most	ADV
ajis02-374	63	30	likely	likely	ADJ
ajis02-374	63	31	to	to	PART
ajis02-374	63	32	have	have	VERB
ajis02-374	63	33	well	well	ADV
ajis02-374	63	34	-	-	PUNCT
ajis02-374	63	35	developed	develop	VERB
ajis02-374	63	36	opinions	opinion	NOUN
ajis02-374	63	37	on	on	ADP
ajis02-374	63	38	the	the	DET
ajis02-374	63	39	use	use	NOUN
ajis02-374	63	40	of	of	ADP
ajis02-374	63	41	small	small	ADJ
ajis02-374	63	42	/	/	SYM
ajis02-374	63	43	medium	medium	NOUN
ajis02-374	63	44	pre	pre	ADJ
ajis02-374	63	45	-	-	ADJ
ajis02-374	63	46	written	write	VERB
ajis02-374	63	47	packaged	package	VERB
ajis02-374	63	48	accounting	accounting	NOUN
ajis02-374	63	49	software	software	NOUN
ajis02-374	63	50	.	.	PUNCT
ajis02-374	64	1	we	we	PRON
ajis02-374	64	2	were	be	AUX
ajis02-374	64	3	influenced	influence	VERB
ajis02-374	64	4	in	in	ADP
ajis02-374	64	5	this	this	DET
ajis02-374	64	6	approach	approach	NOUN
ajis02-374	64	7	by	by	ADP
ajis02-374	64	8	the	the	DET
ajis02-374	64	9	finding	finding	NOUN
ajis02-374	64	10	that	that	SCONJ
ajis02-374	64	11	the	the	DET
ajis02-374	64	12	majority	majority	NOUN
ajis02-374	64	13	of	of	ADP
ajis02-374	64	14	small	small	ADJ
ajis02-374	64	15	firms	firm	NOUN
ajis02-374	64	16	rely	rely	VERB
ajis02-374	64	17	on	on	ADP
ajis02-374	64	18	external	external	ADJ
ajis02-374	64	19	support	support	NOUN
ajis02-374	64	20	to	to	PART
ajis02-374	64	21	meet	meet	VERB
ajis02-374	64	22	their	their	PRON
ajis02-374	64	23	it	it	NOUN
ajis02-374	64	24	requirements	requirement	NOUN
ajis02-374	64	25	(	(	PUNCT
ajis02-374	64	26	yap	yap	NOUN
ajis02-374	64	27	et	et	PROPN
ajis02-374	64	28	al	al	PROPN
ajis02-374	64	29	,	,	PUNCT
ajis02-374	64	30	1992	1992	NUM
ajis02-374	64	31	)	)	PUNCT
ajis02-374	64	32	and	and	CCONJ
ajis02-374	64	33	that	that	SCONJ
ajis02-374	64	34	it	it	PRON
ajis02-374	64	35	management	management	NOUN
ajis02-374	64	36	in	in	ADP
ajis02-374	64	37	small	small	ADJ
ajis02-374	64	38	firms	firm	NOUN
ajis02-374	64	39	is	be	AUX
ajis02-374	64	40	not	not	PART
ajis02-374	64	41	sophisticated	sophisticated	ADJ
ajis02-374	64	42	(	(	PUNCT
ajis02-374	64	43	cragg	cragg	NOUN
ajis02-374	64	44	and	and	CCONJ
ajis02-374	64	45	king	king	NOUN
ajis02-374	64	46	,	,	PUNCT
ajis02-374	64	47	1993	1993	NUM
ajis02-374	64	48	)	)	PUNCT
ajis02-374	64	49	.	.	PUNCT
ajis02-374	65	1	furthermore	furthermore	ADV
ajis02-374	65	2	,	,	PUNCT
ajis02-374	65	3	it	it	PRON
ajis02-374	65	4	appears	appear	VERB
ajis02-374	65	5	that	that	SCONJ
ajis02-374	65	6	many	many	ADJ
ajis02-374	65	7	advisors	advisor	NOUN
ajis02-374	65	8	have	have	VERB
ajis02-374	65	9	experience	experience	NOUN
ajis02-374	65	10	in	in	ADP
ajis02-374	65	11	small	small	ADJ
ajis02-374	65	12	-	-	PUNCT
ajis02-374	65	13	business	business	NOUN
ajis02-374	65	14	computing	computing	NOUN
ajis02-374	65	15	themselves	themselves	PRON
ajis02-374	65	16	(	(	PUNCT
ajis02-374	65	17	gray	gray	ADJ
ajis02-374	65	18	,	,	PUNCT
ajis02-374	65	19	1991	1991	NUM
ajis02-374	65	20	)	)	PUNCT
ajis02-374	65	21	.	.	PUNCT
ajis02-374	66	1	we	we	PRON
ajis02-374	66	2	selected	select	VERB
ajis02-374	66	3	two	two	NUM
ajis02-374	66	4	variables	variable	NOUN
ajis02-374	66	5	of	of	ADP
ajis02-374	66	6	small	small	ADJ
ajis02-374	66	7	/	/	SYM
ajis02-374	66	8	medium	medium	ADJ
ajis02-374	66	9	accounting	accounting	NOUN
ajis02-374	66	10	packages	package	NOUN
ajis02-374	66	11	,	,	PUNCT
ajis02-374	66	12	namely	namely	ADV
ajis02-374	66	13	user	user	NOUN
ajis02-374	66	14	practices	practice	NOUN
ajis02-374	66	15	and	and	CCONJ
ajis02-374	66	16	design	design	NOUN
ajis02-374	66	17	features	feature	NOUN
ajis02-374	66	18	,	,	PUNCT
ajis02-374	66	19	for	for	ADP
ajis02-374	66	20	our	our	PRON
ajis02-374	66	21	research	research	NOUN
ajis02-374	66	22	.	.	PUNCT
ajis02-374	67	1	the	the	DET
ajis02-374	67	2	variables	variable	NOUN
ajis02-374	67	3	play	play	VERB
ajis02-374	67	4	an	an	DET
ajis02-374	67	5	important	important	ADJ
ajis02-374	67	6	part	part	NOUN
ajis02-374	67	7	in	in	ADP
ajis02-374	67	8	cervany	cervany	PROPN
ajis02-374	67	9	and	and	CCONJ
ajis02-374	67	10	sanders	sander	NOUN
ajis02-374	67	11	'	'	PART
ajis02-374	67	12	(	(	PUNCT
ajis02-374	67	13	1986	1986	NUM
ajis02-374	67	14	)	)	PUNCT
ajis02-374	67	15	model	model	NOUN
ajis02-374	67	16	of	of	ADP
ajis02-374	67	17	successful	successful	ADJ
ajis02-374	67	18	is	be	AUX
ajis02-374	67	19	implementation	implementation	NOUN
ajis02-374	67	20	discussed	discuss	VERB
ajis02-374	67	21	in	in	ADP
ajis02-374	67	22	an	an	DET
ajis02-374	67	23	earlier	early	ADJ
ajis02-374	67	24	section	section	NOUN
ajis02-374	67	25	.	.	PUNCT
ajis02-374	68	1	below	below	ADV
ajis02-374	68	2	follows	follow	VERB
ajis02-374	68	3	a	a	DET
ajis02-374	68	4	discussion	discussion	NOUN
ajis02-374	68	5	of	of	ADP
ajis02-374	68	6	the	the	DET
ajis02-374	68	7	research	research	NOUN
ajis02-374	68	8	process	process	NOUN
ajis02-374	68	9	and	and	CCONJ
ajis02-374	68	10	associated	associate	VERB
ajis02-374	68	11	validity	validity	NOUN
ajis02-374	68	12	and	and	CCONJ
ajis02-374	68	13	reliability	reliability	NOUN
ajis02-374	68	14	considerations	consideration	NOUN
ajis02-374	68	15	.	.	PUNCT
ajis02-374	69	1	research	research	NOUN
ajis02-374	69	2	design	design	NOUN
ajis02-374	69	3	and	and	CCONJ
ajis02-374	69	4	conduct	conduct	NOUN
ajis02-374	69	5	we	we	PRON
ajis02-374	69	6	found	find	VERB
ajis02-374	69	7	that	that	SCONJ
ajis02-374	69	8	the	the	DET
ajis02-374	69	9	selection	selection	NOUN
ajis02-374	69	10	of	of	ADP
ajis02-374	69	11	the	the	DET
ajis02-374	69	12	attributes	attribute	NOUN
ajis02-374	69	13	against	against	ADP
ajis02-374	69	14	which	which	PRON
ajis02-374	69	15	the	the	DET
ajis02-374	69	16	two	two	NUM
ajis02-374	69	17	research	research	NOUN
ajis02-374	69	18	variables	variable	NOUN
ajis02-374	69	19	could	could	AUX
ajis02-374	69	20	be	be	AUX
ajis02-374	69	21	evaluated	evaluate	VERB
ajis02-374	69	22	provided	provide	VERB
ajis02-374	69	23	many	many	ADJ
ajis02-374	69	24	choices	choice	NOUN
ajis02-374	69	25	.	.	PUNCT
ajis02-374	70	1	as	as	SCONJ
ajis02-374	70	2	stated	state	VERB
ajis02-374	70	3	by	by	ADP
ajis02-374	70	4	gray	gray	ADJ
ajis02-374	70	5	(	(	PUNCT
ajis02-374	70	6	1991	1991	NUM
ajis02-374	70	7	)	)	PUNCT
ajis02-374	70	8	"	"	PUNCT
ajis02-374	70	9	selecting	select	VERB
ajis02-374	70	10	the	the	DET
ajis02-374	70	11	appropriate	appropriate	ADJ
ajis02-374	70	12	attribute	attribute	NOUN
ajis02-374	70	13	subset	subset	NOUN
ajis02-374	70	14	becomes	become	VERB
ajis02-374	70	15	a	a	DET
ajis02-374	70	16	significant	significant	ADJ
ajis02-374	70	17	decision	decision	NOUN
ajis02-374	70	18	in	in	ADP
ajis02-374	70	19	itself	itself	PRON
ajis02-374	70	20	(	(	PUNCT
ajis02-374	70	21	p.	p.	NOUN
ajis02-374	70	22	21	21	NUM
ajis02-374	70	23	)	)	PUNCT
ajis02-374	70	24	.	.	PUNCT
ajis02-374	71	1	zeleny	zeleny	NOUN
ajis02-374	71	2	(	(	PUNCT
ajis02-374	71	3	1982	1982	NUM
ajis02-374	71	4	)	)	PUNCT
ajis02-374	71	5	,	,	PUNCT
ajis02-374	71	6	quoted	quote	VERB
ajis02-374	71	7	in	in	ADP
ajis02-374	71	8	gray	gray	ADJ
ajis02-374	71	9	,	,	PUNCT
ajis02-374	71	10	1991	1991	NUM
ajis02-374	71	11	)	)	PUNCT
ajis02-374	71	12	defines	define	VERB
ajis02-374	71	13	the	the	DET
ajis02-374	71	14	requirement	requirement	NOUN
ajis02-374	71	15	of	of	ADP
ajis02-374	71	16	attributes	attribute	NOUN
ajis02-374	71	17	as	as	ADP
ajis02-374	71	18	:	:	PUNCT
ajis02-374	71	19	attributes	attribute	NOUN
ajis02-374	71	20	-	-	PUNCT
ajis02-374	71	21	descriptors	descriptor	NOUN
ajis02-374	71	22	of	of	ADP
ajis02-374	71	23	objective	objective	ADJ
ajis02-374	71	24	reality	reality	NOUN
ajis02-374	71	25	.	.	PUNCT
ajis02-374	72	1	they	they	PRON
ajis02-374	72	2	may	may	AUX
ajis02-374	72	3	be	be	AUX
ajis02-374	72	4	actual	actual	ADJ
ajis02-374	72	5	objectives	objective	NOUN
ajis02-374	72	6	traits	trait	NOUN
ajis02-374	72	7	,	,	PUNCT
ajis02-374	72	8	or	or	CCONJ
ajis02-374	72	9	they	they	PRON
ajis02-374	72	10	may	may	AUX
ajis02-374	72	11	be	be	AUX
ajis02-374	72	12	subjectively	subjectively	ADV
ajis02-374	72	13	assigned	assign	VERB
ajis02-374	72	14	traits	trait	NOUN
ajis02-374	72	15	,	,	PUNCT
ajis02-374	72	16	but	but	CCONJ
ajis02-374	72	17	they	they	PRON
ajis02-374	72	18	must	must	AUX
ajis02-374	72	19	be	be	AUX
ajis02-374	72	20	perceived	perceive	VERB
ajis02-374	72	21	as	as	ADP
ajis02-374	72	22	characteristics	characteristic	NOUN
ajis02-374	72	23	of	of	ADP
ajis02-374	72	24	the	the	DET
ajis02-374	72	25	object	object	NOUN
ajis02-374	72	26	in	in	ADP
ajis02-374	72	27	the	the	DET
ajis02-374	72	28	"	"	PUNCT
ajis02-374	72	29	outside	outside	ADJ
ajis02-374	72	30	"	"	PUNCT
ajis02-374	72	31	world	world	NOUN
ajis02-374	72	32	.	.	PUNCT
ajis02-374	73	1	we	we	PRON
ajis02-374	73	2	decided	decide	VERB
ajis02-374	73	3	to	to	PART
ajis02-374	73	4	maintain	maintain	VERB
ajis02-374	73	5	symmetry	symmetry	NOUN
ajis02-374	73	6	between	between	ADP
ajis02-374	73	7	the	the	DET
ajis02-374	73	8	two	two	NUM
ajis02-374	73	9	main	main	ADJ
ajis02-374	73	10	research	research	NOUN
ajis02-374	73	11	attributes	attribute	NOUN
ajis02-374	73	12	,	,	PUNCT
ajis02-374	73	13	user	user	NOUN
ajis02-374	73	14	practices	practice	NOUN
ajis02-374	73	15	and	and	CCONJ
ajis02-374	73	16	design	design	NOUN
ajis02-374	73	17	features	feature	NOUN
ajis02-374	73	18	,	,	PUNCT
ajis02-374	73	19	and	and	CCONJ
ajis02-374	73	20	not	not	PART
ajis02-374	73	21	to	to	PART
ajis02-374	73	22	make	make	VERB
ajis02-374	73	23	the	the	DET
ajis02-374	73	24	questionnaire	questionnaire	NOUN
ajis02-374	73	25	so	so	ADV
ajis02-374	73	26	lengthy	lengthy	ADJ
ajis02-374	73	27	that	that	SCONJ
ajis02-374	73	28	it	it	PRON
ajis02-374	73	29	would	would	AUX
ajis02-374	73	30	cause	cause	VERB
ajis02-374	73	31	a	a	DET
ajis02-374	73	32	lack	lack	NOUN
ajis02-374	73	33	of	of	ADP
ajis02-374	73	34	response	response	NOUN
ajis02-374	73	35	.	.	PUNCT
ajis02-374	74	1	consequently	consequently	ADV
ajis02-374	74	2	,	,	PUNCT
ajis02-374	74	3	the	the	DET
ajis02-374	74	4	user	user	NOUN
ajis02-374	74	5	practices	practice	NOUN
ajis02-374	74	6	section	section	NOUN
ajis02-374	74	7	contained	contain	VERB
ajis02-374	74	8	six	six	NUM
ajis02-374	74	9	subsets	subset	NOUN
ajis02-374	74	10	and	and	CCONJ
ajis02-374	74	11	design	design	NOUN
ajis02-374	74	12	features	feature	NOUN
ajis02-374	74	13	section	section	NOUN
ajis02-374	74	14	seven	seven	NUM
ajis02-374	74	15	subsets	subset	NOUN
ajis02-374	74	16	.	.	PUNCT
ajis02-374	75	1	within	within	ADP
ajis02-374	75	2	each	each	PRON
ajis02-374	75	3	of	of	ADP
ajis02-374	75	4	these	these	DET
ajis02-374	75	5	subsets	subset	NOUN
ajis02-374	75	6	(	(	PUNCT
ajis02-374	75	7	or	or	CCONJ
ajis02-374	75	8	categories	category	NOUN
ajis02-374	75	9	)	)	PUNCT
ajis02-374	75	10	are	be	AUX
ajis02-374	75	11	three	three	NUM
ajis02-374	75	12	items	item	NOUN
ajis02-374	75	13	except	except	SCONJ
ajis02-374	75	14	for	for	ADP
ajis02-374	75	15	two	two	NUM
ajis02-374	75	16	subsets	subset	NOUN
ajis02-374	75	17	with	with	ADP
ajis02-374	75	18	four	four	NUM
ajis02-374	75	19	items	item	NOUN
ajis02-374	75	20	.	.	PUNCT
ajis02-374	76	1	altogether	altogether	ADV
ajis02-374	76	2	user	user	NOUN
ajis02-374	76	3	practices	practice	NOUN
ajis02-374	76	4	consisted	consist	VERB
ajis02-374	76	5	of	of	ADP
ajis02-374	76	6	20	20	NUM
ajis02-374	76	7	items	item	NOUN
ajis02-374	76	8	and	and	CCONJ
ajis02-374	76	9	design	design	NOUN
ajis02-374	76	10	features	feature	NOUN
ajis02-374	76	11	of	of	ADP
ajis02-374	76	12	21	21	NUM
ajis02-374	76	13	items	item	NOUN
ajis02-374	76	14	.	.	PUNCT
ajis02-374	77	1	details	detail	NOUN
ajis02-374	77	2	of	of	ADP
ajis02-374	77	3	categories	category	NOUN
ajis02-374	77	4	and	and	CCONJ
ajis02-374	77	5	items	item	NOUN
ajis02-374	77	6	compiled	compile	VERB
ajis02-374	77	7	by	by	ADP
ajis02-374	77	8	us	we	PRON
ajis02-374	77	9	are	be	AUX
ajis02-374	77	10	shown	show	VERB
ajis02-374	77	11	in	in	ADP
ajis02-374	77	12	tables	table	NOUN
ajis02-374	77	13	3	3	NUM
ajis02-374	77	14	and	and	CCONJ
ajis02-374	77	15	4	4	NUM
ajis02-374	77	16	.	.	PUNCT
ajis02-374	78	1	the	the	DET
ajis02-374	78	2	construction	construction	NOUN
ajis02-374	78	3	of	of	ADP
ajis02-374	78	4	the	the	DET
ajis02-374	78	5	questionnaire	questionnaire	NOUN
ajis02-374	78	6	was	be	AUX
ajis02-374	78	7	validated	validate	VERB
ajis02-374	78	8	externally	externally	ADV
ajis02-374	78	9	as	as	SCONJ
ajis02-374	78	10	discussed	discuss	VERB
ajis02-374	78	11	later	later	ADV
ajis02-374	78	12	in	in	ADP
ajis02-374	78	13	the	the	DET
ajis02-374	78	14	article	article	NOUN
ajis02-374	78	15	under	under	ADP
ajis02-374	78	16	validity	validity	NOUN
ajis02-374	78	17	and	and	CCONJ
ajis02-374	78	18	reliability	reliability	NOUN
ajis02-374	78	19	testing	testing	NOUN
ajis02-374	78	20	.	.	PUNCT
ajis02-374	79	1	the	the	DET
ajis02-374	79	2	research	research	NOUN
ajis02-374	79	3	was	be	AUX
ajis02-374	79	4	supported	support	VERB
ajis02-374	79	5	by	by	ADP
ajis02-374	79	6	the	the	DET
ajis02-374	79	7	institute	institute	PROPN
ajis02-374	79	8	of	of	ADP
ajis02-374	79	9	chartered	charter	VERB
ajis02-374	79	10	accountants	accountant	NOUN
ajis02-374	79	11	in	in	ADP
ajis02-374	79	12	australia	australia	PROPN
ajis02-374	79	13	(	(	PUNCT
ajis02-374	79	14	icaa	icaa	NOUN
ajis02-374	79	15	)	)	PUNCT
ajis02-374	79	16	.	.	PUNCT
ajis02-374	80	1	together	together	ADV
ajis02-374	80	2	with	with	ADP
ajis02-374	80	3	the	the	DET
ajis02-374	80	4	institute	institute	NOUN
ajis02-374	80	5	's	's	PART
ajis02-374	80	6	officials	official	NOUN
ajis02-374	80	7	we	we	PRON
ajis02-374	80	8	selected	select	VERB
ajis02-374	80	9	the	the	DET
ajis02-374	80	10	members	member	NOUN
ajis02-374	80	11	to	to	PART
ajis02-374	80	12	be	be	AUX
ajis02-374	80	13	invited	invite	VERB
ajis02-374	80	14	to	to	PART
ajis02-374	80	15	participate	participate	VERB
ajis02-374	80	16	in	in	ADP
ajis02-374	80	17	the	the	DET
ajis02-374	80	18	study	study	NOUN
ajis02-374	80	19	on	on	ADP
ajis02-374	80	20	the	the	DET
ajis02-374	80	21	basis	basis	NOUN
ajis02-374	80	22	of	of	ADP
ajis02-374	80	23	their	their	PRON
ajis02-374	80	24	fields	field	NOUN
ajis02-374	80	25	of	of	ADP
ajis02-374	80	26	interest	interest	NOUN
ajis02-374	80	27	,	,	PUNCT
ajis02-374	80	28	as	as	SCONJ
ajis02-374	80	29	contained	contain	VERB
ajis02-374	80	30	in	in	ADP
ajis02-374	80	31	the	the	DET
ajis02-374	80	32	membership	membership	NOUN
ajis02-374	80	33	data	datum	NOUN
ajis02-374	80	34	base	base	NOUN
ajis02-374	80	35	of	of	ADP
ajis02-374	80	36	the	the	DET
ajis02-374	80	37	icaa	icaa	NOUN
ajis02-374	80	38	.	.	PUNCT
ajis02-374	81	1	the	the	DET
ajis02-374	81	2	interest	interest	NOUN
ajis02-374	81	3	fields	field	NOUN
ajis02-374	81	4	selected	select	VERB
ajis02-374	81	5	were	be	AUX
ajis02-374	81	6	auditinformation	auditinformation	NOUN
ajis02-374	81	7	systems	system	NOUN
ajis02-374	81	8	&	&	CCONJ
ajis02-374	81	9	control	control	PROPN
ajis02-374	81	10	;	;	PUNCT
ajis02-374	81	11	auditexternal	auditexternal	PROPN
ajis02-374	81	12	;	;	PUNCT
ajis02-374	81	13	business	business	NOUN
ajis02-374	81	14	services	service	NOUN
ajis02-374	81	15	;	;	PUNCT
ajis02-374	81	16	computer	computer	NOUN
ajis02-374	81	17	services	service	NOUN
ajis02-374	81	18	;	;	PUNCT
ajis02-374	81	19	information	information	NOUN
ajis02-374	81	20	technologyconsulting	technologyconsulting	NOUN
ajis02-374	81	21	;	;	PUNCT
ajis02-374	81	22	and	and	CCONJ
ajis02-374	81	23	small	small	ADJ
ajis02-374	81	24	business	business	NOUN
ajis02-374	81	25	.	.	PUNCT
ajis02-374	82	1	the	the	DET
ajis02-374	82	2	questionnaire	questionnaire	NOUN
ajis02-374	82	3	was	be	AUX
ajis02-374	82	4	sent	send	VERB
ajis02-374	82	5	to	to	ADP
ajis02-374	82	6	chartered	charter	VERB
ajis02-374	82	7	accountants	accountant	NOUN
ajis02-374	82	8	in	in	ADP
ajis02-374	82	9	public	public	ADJ
ajis02-374	82	10	practice	practice	NOUN
ajis02-374	82	11	with	with	ADP
ajis02-374	82	12	the	the	DET
ajis02-374	82	13	position	position	NOUN
ajis02-374	82	14	of	of	ADP
ajis02-374	82	15	manager	manager	NOUN
ajis02-374	82	16	and	and	CCONJ
ajis02-374	82	17	one	one	NUM
ajis02-374	82	18	of	of	ADP
ajis02-374	82	19	the	the	DET
ajis02-374	82	20	above	above	ADJ
ajis02-374	82	21	fields	field	NOUN
ajis02-374	82	22	of	of	ADP
ajis02-374	82	23	interest	interest	NOUN
ajis02-374	82	24	.	.	PUNCT
ajis02-374	83	1	the	the	DET
ajis02-374	83	2	importance	importance	NOUN
ajis02-374	83	3	of	of	ADP
ajis02-374	83	4	the	the	DET
ajis02-374	83	5	project	project	NOUN
ajis02-374	83	6	was	be	AUX
ajis02-374	83	7	conveyed	convey	VERB
ajis02-374	83	8	in	in	ADP
ajis02-374	83	9	the	the	DET
ajis02-374	83	10	accompanying	accompanying	ADJ
ajis02-374	83	11	covering	covering	NOUN
ajis02-374	83	12	letter	letter	NOUN
ajis02-374	83	13	which	which	PRON
ajis02-374	83	14	was	be	AUX
ajis02-374	83	15	written	write	VERB
ajis02-374	83	16	by	by	ADP
ajis02-374	83	17	the	the	DET
ajis02-374	83	18	icaa	icaa	NOUN
ajis02-374	83	19	.	.	PUNCT
ajis02-374	84	1	the	the	DET
ajis02-374	84	2	covering	covering	NOUN
ajis02-374	84	3	letter	letter	NOUN
ajis02-374	84	4	stated	state	VERB
ajis02-374	84	5	the	the	DET
ajis02-374	84	6	desirability	desirability	NOUN
ajis02-374	84	7	of	of	ADP
ajis02-374	84	8	the	the	DET
ajis02-374	84	9	research	research	NOUN
ajis02-374	84	10	,	,	PUNCT
ajis02-374	84	11	namely	namely	ADV
ajis02-374	84	12	that	that	SCONJ
ajis02-374	84	13	it	it	PRON
ajis02-374	84	14	would	would	AUX
ajis02-374	84	15	assist	assist	VERB
ajis02-374	84	16	to	to	PART
ajis02-374	84	17	establish	establish	VERB
ajis02-374	84	18	and	and	CCONJ
ajis02-374	84	19	maintain	maintain	VERB
ajis02-374	84	20	the	the	DET
ajis02-374	84	21	icaa	icaa	NOUN
ajis02-374	84	22	's	's	PART
ajis02-374	84	23	"	"	PUNCT
ajis02-374	84	24	leadership	leadership	NOUN
ajis02-374	84	25	position	position	NOUN
ajis02-374	84	26	on	on	ADP
ajis02-374	84	27	the	the	DET
ajis02-374	84	28	application	application	NOUN
ajis02-374	84	29	of	of	ADP
ajis02-374	84	30	it	it	PRON
ajis02-374	84	31	to	to	ADP
ajis02-374	84	32	business	business	NOUN
ajis02-374	84	33	"	"	PUNCT
ajis02-374	84	34	.	.	PUNCT
ajis02-374	85	1	we	we	PRON
ajis02-374	85	2	selected	select	VERB
ajis02-374	85	3	managers	manager	NOUN
ajis02-374	85	4	as	as	ADP
ajis02-374	85	5	subjects	subject	NOUN
ajis02-374	85	6	because	because	SCONJ
ajis02-374	85	7	they	they	PRON
ajis02-374	85	8	typically	typically	ADV
ajis02-374	85	9	are	be	AUX
ajis02-374	85	10	required	require	VERB
ajis02-374	85	11	to	to	PART
ajis02-374	85	12	maintain	maintain	VERB
ajis02-374	85	13	a	a	DET
ajis02-374	85	14	"	"	PUNCT
ajis02-374	85	15	hands	hand	NOUN
ajis02-374	85	16	-	-	PUNCT
ajis02-374	85	17	on	on	ADP
ajis02-374	85	18	"	"	PUNCT
ajis02-374	85	19	relationship	relationship	NOUN
ajis02-374	85	20	with	with	ADP
ajis02-374	85	21	clients	client	NOUN
ajis02-374	85	22	whilst	whilst	SCONJ
ajis02-374	85	23	maintaining	maintain	VERB
ajis02-374	85	24	an	an	DET
ajis02-374	85	25	overall	overall	ADJ
ajis02-374	85	26	perspective	perspective	NOUN
ajis02-374	85	27	of	of	ADP
ajis02-374	85	28	the	the	DET
ajis02-374	85	29	engagement	engagement	NOUN
ajis02-374	85	30	.	.	PUNCT
ajis02-374	86	1	they	they	PRON
ajis02-374	86	2	were	be	AUX
ajis02-374	86	3	requested	request	VERB
ajis02-374	86	4	to	to	PART
ajis02-374	86	5	pass	pass	VERB
ajis02-374	86	6	the	the	DET
ajis02-374	86	7	survey	survey	NOUN
ajis02-374	86	8	to	to	ADP
ajis02-374	86	9	an	an	DET
ajis02-374	86	10	appropriate	appropriate	ADJ
ajis02-374	86	11	person	person	NOUN
ajis02-374	86	12	within	within	ADP
ajis02-374	86	13	their	their	PRON
ajis02-374	86	14	firm	firm	NOUN
ajis02-374	86	15	should	should	AUX
ajis02-374	86	16	they	they	PRON
ajis02-374	86	17	be	be	AUX
ajis02-374	86	18	unable	unable	ADJ
ajis02-374	86	19	to	to	PART
ajis02-374	86	20	complete	complete	VERB
ajis02-374	86	21	the	the	DET
ajis02-374	86	22	survey	survey	NOUN
ajis02-374	86	23	themselves	themselves	PRON
ajis02-374	86	24	.	.	PUNCT
ajis02-374	87	1	the	the	DET
ajis02-374	87	2	member	member	NOUN
ajis02-374	87	3	data	datum	NOUN
ajis02-374	87	4	base	base	NOUN
ajis02-374	87	5	of	of	ADP
ajis02-374	87	6	the	the	DET
ajis02-374	87	7	icaa	icaa	NOUN
ajis02-374	87	8	identified	identify	VERB
ajis02-374	87	9	470	470	NUM
ajis02-374	87	10	managers	manager	NOUN
ajis02-374	87	11	with	with	ADP
ajis02-374	87	12	the	the	DET
ajis02-374	87	13	relevant	relevant	ADJ
ajis02-374	87	14	fields	field	NOUN
ajis02-374	87	15	of	of	ADP
ajis02-374	87	16	interest	interest	NOUN
ajis02-374	87	17	.	.	PUNCT
ajis02-374	88	1	of	of	ADP
ajis02-374	88	2	those	those	PRON
ajis02-374	88	3	,	,	PUNCT
ajis02-374	88	4	53	53	NUM
ajis02-374	88	5	were	be	AUX
ajis02-374	88	6	overseas	overseas	ADV
ajis02-374	88	7	,	,	PUNCT
ajis02-374	88	8	leaving	leave	VERB
ajis02-374	88	9	417	417	NUM
ajis02-374	88	10	recipients	recipient	NOUN
ajis02-374	88	11	of	of	ADP
ajis02-374	88	12	the	the	DET
ajis02-374	88	13	questionnaire	questionnaire	NOUN
ajis02-374	88	14	.	.	PUNCT
ajis02-374	89	1	altogether	altogether	ADV
ajis02-374	89	2	135	135	NUM
ajis02-374	89	3	questionnaires	questionnaire	NOUN
ajis02-374	89	4	(	(	PUNCT
ajis02-374	89	5	32.1	32.1	NUM
ajis02-374	89	6	%	%	NOUN
ajis02-374	89	7	)	)	PUNCT
ajis02-374	89	8	were	be	AUX
ajis02-374	89	9	returned	return	VERB
ajis02-374	89	10	.	.	PUNCT
ajis02-374	90	1	of	of	ADP
ajis02-374	90	2	those	those	DET
ajis02-374	90	3	23	23	NUM
ajis02-374	90	4	questionnaires	questionnaire	NOUN
ajis02-374	90	5	were	be	AUX
ajis02-374	90	6	unsatisfactorily	unsatisfactorily	ADV
ajis02-374	90	7	completed	complete	VERB
ajis02-374	90	8	and	and	CCONJ
ajis02-374	90	9	rejected	reject	VERB
ajis02-374	90	10	for	for	ADP
ajis02-374	90	11	further	further	ADJ
ajis02-374	90	12	processing	processing	NOUN
ajis02-374	90	13	.	.	PUNCT
ajis02-374	91	1	this	this	PRON
ajis02-374	91	2	left	leave	VERB
ajis02-374	91	3	112	112	NUM
ajis02-374	91	4	useable	useable	ADJ
ajis02-374	91	5	responses	response	NOUN
ajis02-374	91	6	yielding	yield	VERB
ajis02-374	91	7	a	a	DET
ajis02-374	91	8	response	response	NOUN
ajis02-374	91	9	rate	rate	NOUN
ajis02-374	91	10	of	of	ADP
ajis02-374	91	11	26.8	26.8	NUM
ajis02-374	91	12	%	%	NOUN
ajis02-374	91	13	.	.	PUNCT
ajis02-374	92	1	a	a	DET
ajis02-374	92	2	breakdown	breakdown	NOUN
ajis02-374	92	3	of	of	ADP
ajis02-374	92	4	the	the	DET
ajis02-374	92	5	responses	response	NOUN
ajis02-374	92	6	by	by	ADP
ajis02-374	92	7	job	job	NOUN
ajis02-374	92	8	function	function	NOUN
ajis02-374	92	9	identified	identify	VERB
ajis02-374	92	10	four	four	NUM
ajis02-374	92	11	major	major	ADJ
ajis02-374	92	12	groupings	grouping	NOUN
ajis02-374	92	13	:	:	PUNCT
ajis02-374	92	14	management	management	NOUN
ajis02-374	92	15	consultants	consultant	NOUN
ajis02-374	92	16	,	,	PUNCT
ajis02-374	92	17	business	business	NOUN
ajis02-374	92	18	advisors	advisor	NOUN
ajis02-374	92	19	,	,	PUNCT
ajis02-374	92	20	auditors	auditor	NOUN
ajis02-374	92	21	,	,	PUNCT
ajis02-374	92	22	and	and	CCONJ
ajis02-374	92	23	accounting	accounting	NOUN
ajis02-374	92	24	services	service	NOUN
ajis02-374	92	25	staff	staff	NOUN
ajis02-374	92	26	.	.	PUNCT
ajis02-374	93	1	they	they	PRON
ajis02-374	93	2	accounted	account	VERB
ajis02-374	93	3	for	for	ADP
ajis02-374	93	4	103	103	NUM
ajis02-374	93	5	of	of	ADP
ajis02-374	93	6	the	the	DET
ajis02-374	93	7	112	112	NUM
ajis02-374	93	8	responses	response	NOUN
ajis02-374	93	9	available	available	ADJ
ajis02-374	93	10	for	for	ADP
ajis02-374	93	11	processing	processing	NOUN
ajis02-374	93	12	.	.	PUNCT
ajis02-374	94	1	the	the	DET
ajis02-374	94	2	remaining	remain	VERB
ajis02-374	94	3	two	two	NUM
ajis02-374	94	4	groupings	grouping	NOUN
ajis02-374	94	5	,	,	PUNCT
ajis02-374	94	6	taxation	taxation	NOUN
ajis02-374	94	7	advisory	advisory	NOUN
ajis02-374	94	8	and	and	CCONJ
ajis02-374	94	9	business	business	NOUN
ajis02-374	94	10	recovery	recovery	NOUN
ajis02-374	94	11	,	,	PUNCT
ajis02-374	94	12	contained	contain	VERB
ajis02-374	94	13	only	only	ADV
ajis02-374	94	14	three	three	NUM
ajis02-374	94	15	responses	response	NOUN
ajis02-374	94	16	each	each	PRON
ajis02-374	94	17	,	,	PUNCT
ajis02-374	94	18	whilst	whilst	SCONJ
ajis02-374	94	19	the	the	DET
ajis02-374	94	20	job	job	NOUN
ajis02-374	94	21	functions	function	NOUN
ajis02-374	94	22	of	of	ADP
ajis02-374	94	23	a	a	DET
ajis02-374	94	24	further	further	ADJ
ajis02-374	94	25	three	three	NUM
ajis02-374	94	26	responses	response	NOUN
ajis02-374	94	27	were	be	AUX
ajis02-374	94	28	not	not	PART
ajis02-374	94	29	specified	specify	VERB
ajis02-374	94	30	and	and	CCONJ
ajis02-374	94	31	are	be	AUX
ajis02-374	94	32	therefore	therefore	ADV
ajis02-374	94	33	unknown	unknown	ADJ
ajis02-374	94	34	.	.	PUNCT
ajis02-374	95	1	table	table	NOUN
ajis02-374	95	2	1	1	NUM
ajis02-374	95	3	provides	provide	VERB
ajis02-374	95	4	demographic	demographic	ADJ
ajis02-374	95	5	data	datum	NOUN
ajis02-374	95	6	for	for	ADP
ajis02-374	95	7	both	both	CCONJ
ajis02-374	95	8	the	the	DET
ajis02-374	95	9	total	total	ADJ
ajis02-374	95	10	responses	response	NOUN
ajis02-374	95	11	(	(	PUNCT
ajis02-374	95	12	n=112	n=112	NOUN
ajis02-374	95	13	)	)	PUNCT
ajis02-374	95	14	and	and	CCONJ
ajis02-374	95	15	for	for	ADP
ajis02-374	95	16	the	the	DET
ajis02-374	95	17	four	four	NUM
ajis02-374	95	18	major	major	ADJ
ajis02-374	95	19	groupings	grouping	NOUN
ajis02-374	95	20	(	(	PUNCT
ajis02-374	95	21	n=103	n=103	NOUN
ajis02-374	95	22	)	)	PUNCT
ajis02-374	95	23	.	.	PUNCT
ajis02-374	96	1	34	34	NUM
ajis02-374	96	2	ajis	ajis	ADV
ajis02-374	96	3	vol	vol	VERB
ajis02-374	96	4	4	4	NUM
ajis02-374	96	5	no	no	NOUN
ajis02-374	96	6	.	.	NOUN
ajis02-374	96	7	1	1	NUM
ajis02-374	96	8	table	table	NOUN
ajis02-374	96	9	1	1	NUM
ajis02-374	96	10	:	:	PUNCT
ajis02-374	96	11	demographic	demographic	ADJ
ajis02-374	96	12	data	datum	NOUN
ajis02-374	96	13	of	of	ADP
ajis02-374	96	14	respondents	respondent	NOUN
ajis02-374	96	15	n	n	PRON
ajis02-374	96	16	%	%	NOUN
ajis02-374	96	17	n	n	PRON
ajis02-374	96	18	%	%	NOUN
ajis02-374	96	19	job	job	NOUN
ajis02-374	96	20	functions	function	NOUN
ajis02-374	96	21	management	management	NOUN
ajis02-374	96	22	consulting	consulting	NOUN
ajis02-374	96	23	business	business	NOUN
ajis02-374	96	24	advisory	advisory	ADJ
ajis02-374	96	25	taxation	taxation	NOUN
ajis02-374	96	26	advisory	advisory	ADJ
ajis02-374	96	27	auditing	auditing	NOUN
ajis02-374	96	28	accounting	accounting	NOUN
ajis02-374	96	29	services	service	NOUN
ajis02-374	96	30	business	business	NOUN
ajis02-374	96	31	recovery	recovery	NOUN
ajis02-374	96	32	unknown	unknown	ADJ
ajis02-374	96	33	total	total	ADJ
ajis02-374	96	34	positions	position	NOUN
ajis02-374	96	35	held	hold	VERB
ajis02-374	96	36	partner	partner	NOUN
ajis02-374	96	37	director	director	NOUN
ajis02-374	96	38	manager	manager	NOUN
ajis02-374	96	39	senior	senior	ADJ
ajis02-374	96	40	junior	junior	ADJ
ajis02-374	96	41	other	other	ADJ
ajis02-374	96	42	total	total	ADJ
ajis02-374	96	43	age	age	NOUN
ajis02-374	96	44	distribution	distribution	NOUN
ajis02-374	96	45	20	20	NUM
ajis02-374	96	46	-	-	SYM
ajis02-374	96	47	25	25	NUM
ajis02-374	96	48	26	26	NUM
ajis02-374	96	49	-	-	SYM
ajis02-374	96	50	35	35	NUM
ajis02-374	96	51	36	36	NUM
ajis02-374	96	52	-	-	SYM
ajis02-374	96	53	45	45	NUM
ajis02-374	96	54	46	46	NUM
ajis02-374	96	55	55	55	NUM
ajis02-374	96	56	total	total	NOUN
ajis02-374	96	57	state	state	NOUN
ajis02-374	96	58	new	new	PROPN
ajis02-374	96	59	south	south	PROPN
ajis02-374	96	60	wales	wales	PROPN
ajis02-374	96	61	victoria	victoria	PROPN
ajis02-374	96	62	queensland	queensland	PROPN
ajis02-374	96	63	western	western	PROPN
ajis02-374	96	64	australia	australia	PROPN
ajis02-374	96	65	south	south	PROPN
ajis02-374	96	66	australia	australia	PROPN
ajis02-374	96	67	tasmania	tasmania	PROPN
ajis02-374	96	68	northern	northern	PROPN
ajis02-374	96	69	territory	territory	PROPN
ajis02-374	96	70	overseas	overseas	ADV
ajis02-374	96	71	total	total	ADJ
ajis02-374	96	72	21	21	NUM
ajis02-374	96	73	33	33	NUM
ajis02-374	96	74	3	3	NUM
ajis02-374	96	75	35	35	NUM
ajis02-374	96	76	14	14	NUM
ajis02-374	96	77	3	3	NUM
ajis02-374	96	78	3	3	NUM
ajis02-374	96	79	112	112	NUM
ajis02-374	96	80	22	22	NUM
ajis02-374	96	81	9	9	NUM
ajis02-374	96	82	72	72	NUM
ajis02-374	96	83	6	6	NUM
ajis02-374	96	84	1	1	NUM
ajis02-374	96	85	2	2	NUM
ajis02-374	96	86	112	112	NUM
ajis02-374	96	87	7	7	NUM
ajis02-374	96	88	74	74	NUM
ajis02-374	96	89	25	25	NUM
ajis02-374	96	90	6	6	NUM
ajis02-374	96	91	112	112	NUM
ajis02-374	96	92	44	44	NUM
ajis02-374	96	93	25	25	NUM
ajis02-374	96	94	17	17	NUM
ajis02-374	96	95	12	12	NUM
ajis02-374	96	96	8	8	NUM
ajis02-374	96	97	3	3	NUM
ajis02-374	96	98	1	1	NUM
ajis02-374	96	99	2	2	NUM
ajis02-374	96	100	112	112	NUM
ajis02-374	96	101	18.7	18.7	NUM
ajis02-374	96	102	29.5	29.5	NUM
ajis02-374	96	103	2.7	2.7	NUM
ajis02-374	96	104	31.2	31.2	NUM
ajis02-374	96	105	12.5	12.5	NUM
ajis02-374	96	106	2.7	2.7	NUM
ajis02-374	96	107	2.7	2.7	NUM
ajis02-374	96	108	100.0	100.0	NUM
ajis02-374	96	109	19.6	19.6	NUM
ajis02-374	96	110	8.0	8.0	NUM
ajis02-374	96	111	64.3	64.3	NUM
ajis02-374	96	112	5.4	5.4	NUM
ajis02-374	96	113	.9	.9	NUM
ajis02-374	96	114	1.8	1.8	NUM
ajis02-374	96	115	100.0	100.0	NUM
ajis02-374	96	116	6.3	6.3	NUM
ajis02-374	96	117	66.0	66.0	NUM
ajis02-374	96	118	22.3	22.3	NUM
ajis02-374	96	119	5.4	5.4	NUM
ajis02-374	96	120	100.0	100.0	NUM
ajis02-374	96	121	39.3	39.3	NUM
ajis02-374	96	122	22.3	22.3	NUM
ajis02-374	96	123	15.2	15.2	NUM
ajis02-374	96	124	10.7	10.7	NUM
ajis02-374	96	125	7.1	7.1	NUM
ajis02-374	96	126	2.7	2.7	NUM
ajis02-374	96	127	.9	.9	NUM
ajis02-374	96	128	1.8	1.8	NUM
ajis02-374	96	129	100.0	100.0	NUM
ajis02-374	96	130	21	21	NUM
ajis02-374	96	131	33	33	NUM
ajis02-374	96	132	35	35	NUM
ajis02-374	96	133	14	14	NUM
ajis02-374	96	134	103	103	NUM
ajis02-374	96	135	19	19	NUM
ajis02-374	96	136	8	8	NUM
ajis02-374	96	137	67	67	NUM
ajis02-374	96	138	6	6	NUM
ajis02-374	96	139	1	1	NUM
ajis02-374	96	140	2	2	NUM
ajis02-374	96	141	103	103	NUM
ajis02-374	96	142	6	6	NUM
ajis02-374	96	143	69	69	NUM
ajis02-374	96	144	22	22	NUM
ajis02-374	96	145	6	6	NUM
ajis02-374	96	146	103	103	NUM
ajis02-374	96	147	42	42	NUM
ajis02-374	96	148	22	22	NUM
ajis02-374	96	149	16	16	NUM
ajis02-374	96	150	11	11	NUM
ajis02-374	96	151	6	6	NUM
ajis02-374	96	152	3	3	NUM
ajis02-374	96	153	1	1	NUM
ajis02-374	96	154	2	2	NUM
ajis02-374	96	155	103	103	NUM
ajis02-374	96	156	20.4	20.4	NUM
ajis02-374	96	157	32.0	32.0	NUM
ajis02-374	96	158	34.0	34.0	NUM
ajis02-374	96	159	13.6	13.6	NUM
ajis02-374	96	160	100.0	100.0	NUM
ajis02-374	96	161	18.4	18.4	NUM
ajis02-374	96	162	7.8	7.8	NUM
ajis02-374	96	163	65.0	65.0	NUM
ajis02-374	96	164	'	'	NUM
ajis02-374	96	165	5.8	5.8	NUM
ajis02-374	96	166	1.0	1.0	NUM
ajis02-374	96	167	2.0	2.0	NUM
ajis02-374	96	168	100.0	100.0	NUM
ajis02-374	96	169	5.8	5.8	NUM
ajis02-374	96	170	67.0	67.0	NUM
ajis02-374	96	171	21.4	21.4	NUM
ajis02-374	96	172	5.8	5.8	NUM
ajis02-374	96	173	100.0	100.0	NUM
ajis02-374	96	174	40.8	40.8	NUM
ajis02-374	96	175	21.3	21.3	NUM
ajis02-374	96	176	15.5	15.5	NUM
ajis02-374	96	177	10.7	10.7	NUM
ajis02-374	96	178	5.8	5.8	NUM
ajis02-374	96	179	2.9	2.9	NUM
ajis02-374	96	180	1.0	1.0	NUM
ajis02-374	96	181	2.0	2.0	NUM
ajis02-374	96	182	100.0	100.0	NUM
ajis02-374	96	183	as	as	SCONJ
ajis02-374	96	184	seen	see	VERB
ajis02-374	96	185	from	from	ADP
ajis02-374	96	186	the	the	DET
ajis02-374	96	187	above	above	ADJ
ajis02-374	96	188	table	table	NOUN
ajis02-374	96	189	,	,	PUNCT
ajis02-374	96	190	most	most	ADJ
ajis02-374	96	191	participants	participant	NOUN
ajis02-374	96	192	in	in	ADP
ajis02-374	96	193	the	the	DET
ajis02-374	96	194	study	study	NOUN
ajis02-374	96	195	described	describe	VERB
ajis02-374	96	196	themselves	themselves	PRON
ajis02-374	96	197	at	at	ADP
ajis02-374	96	198	the	the	DET
ajis02-374	96	199	manager	manager	NOUN
ajis02-374	96	200	level	level	NOUN
ajis02-374	96	201	,	,	PUNCT
ajis02-374	96	202	they	they	PRON
ajis02-374	96	203	were	be	AUX
ajis02-374	96	204	most	most	ADV
ajis02-374	96	205	often	often	ADV
ajis02-374	96	206	in	in	ADP
ajis02-374	96	207	the	the	DET
ajis02-374	96	208	age	age	NOUN
ajis02-374	96	209	bracket	bracket	NOUN
ajis02-374	96	210	26	26	NUM
ajis02-374	96	211	-	-	SYM
ajis02-374	96	212	35	35	NUM
ajis02-374	96	213	years	year	NOUN
ajis02-374	96	214	,	,	PUNCT
ajis02-374	96	215	and	and	CCONJ
ajis02-374	96	216	new	new	ADJ
ajis02-374	96	217	south	south	PROPN
ajis02-374	96	218	wales	wales	PROPN
ajis02-374	96	219	was	be	AUX
ajis02-374	96	220	the	the	DET
ajis02-374	96	221	most	most	ADV
ajis02-374	96	222	common	common	ADJ
ajis02-374	96	223	location	location	NOUN
ajis02-374	96	224	of	of	ADP
ajis02-374	96	225	respondents	respondent	NOUN
ajis02-374	96	226	.	.	PUNCT
ajis02-374	97	1	validity	validity	NOUN
ajis02-374	97	2	and	and	CCONJ
ajis02-374	97	3	reliability	reliability	NOUN
ajis02-374	97	4	we	we	PRON
ajis02-374	97	5	sought	seek	VERB
ajis02-374	97	6	construct	construct	VERB
ajis02-374	97	7	validity	validity	NOUN
ajis02-374	97	8	of	of	ADP
ajis02-374	97	9	our	our	PRON
ajis02-374	97	10	questionnaire	questionnaire	NOUN
ajis02-374	97	11	by	by	ADP
ajis02-374	97	12	requesting	request	VERB
ajis02-374	97	13	members	member	NOUN
ajis02-374	97	14	of	of	ADP
ajis02-374	97	15	the	the	DET
ajis02-374	97	16	it	it	PROPN
ajis02-374	97	17	chapter	chapter	NOUN
ajis02-374	97	18	of	of	ADP
ajis02-374	97	19	the	the	DET
ajis02-374	97	20	icaa	icaa	NOUN
ajis02-374	97	21	to	to	PART
ajis02-374	97	22	review	review	VERB
ajis02-374	97	23	of	of	ADP
ajis02-374	97	24	our	our	PRON
ajis02-374	97	25	draft	draft	NOUN
ajis02-374	97	26	questionnaire	questionnaire	NOUN
ajis02-374	97	27	.	.	PUNCT
ajis02-374	98	1	based	base	VERB
ajis02-374	98	2	on	on	ADP
ajis02-374	98	3	the	the	DET
ajis02-374	98	4	comments	comment	NOUN
ajis02-374	98	5	received	receive	VERB
ajis02-374	98	6	,	,	PUNCT
ajis02-374	98	7	the	the	DET
ajis02-374	98	8	questionnaire	questionnaire	NOUN
ajis02-374	98	9	was	be	AUX
ajis02-374	98	10	revised	revise	VERB
ajis02-374	98	11	in	in	ADP
ajis02-374	98	12	two	two	NUM
ajis02-374	98	13	main	main	ADJ
ajis02-374	98	14	areas	area	NOUN
ajis02-374	98	15	.	.	PUNCT
ajis02-374	99	1	first	first	ADV
ajis02-374	99	2	,	,	PUNCT
ajis02-374	99	3	greater	great	ADJ
ajis02-374	99	4	clarification	clarification	NOUN
ajis02-374	99	5	of	of	ADP
ajis02-374	99	6	the	the	DET
ajis02-374	99	7	objectives	objective	NOUN
ajis02-374	99	8	of	of	ADP
ajis02-374	99	9	the	the	DET
ajis02-374	99	10	study	study	NOUN
ajis02-374	99	11	and	and	CCONJ
ajis02-374	99	12	the	the	DET
ajis02-374	99	13	reason	reason	NOUN
ajis02-374	99	14	why	why	SCONJ
ajis02-374	99	15	public	public	ADJ
ajis02-374	99	16	accountants	accountant	NOUN
ajis02-374	99	17	were	be	AUX
ajis02-374	99	18	surveyed	survey	VERB
ajis02-374	99	19	was	be	AUX
ajis02-374	99	20	made	make	VERB
ajis02-374	99	21	in	in	ADP
ajis02-374	99	22	the	the	DET
ajis02-374	99	23	introductory	introductory	ADJ
ajis02-374	99	24	section	section	NOUN
ajis02-374	99	25	.	.	PUNCT
ajis02-374	100	1	second	second	ADJ
ajis02-374	100	2	,	,	PUNCT
ajis02-374	100	3	the	the	DET
ajis02-374	100	4	terminology	terminology	NOUN
ajis02-374	100	5	in	in	ADP
ajis02-374	100	6	various	various	ADJ
ajis02-374	100	7	sections	section	NOUN
ajis02-374	100	8	was	be	AUX
ajis02-374	100	9	improved	improve	VERB
ajis02-374	100	10	.	.	PUNCT
ajis02-374	101	1	the	the	DET
ajis02-374	101	2	final	final	ADJ
ajis02-374	101	3	version	version	NOUN
ajis02-374	101	4	of	of	ADP
ajis02-374	101	5	the	the	DET
ajis02-374	101	6	questionnaire	questionnaire	NOUN
ajis02-374	101	7	stated	state	VERB
ajis02-374	101	8	the	the	DET
ajis02-374	101	9	purpose	purpose	NOUN
ajis02-374	101	10	of	of	ADP
ajis02-374	101	11	the	the	DET
ajis02-374	101	12	research	research	NOUN
ajis02-374	101	13	,	,	PUNCT
ajis02-374	101	14	the	the	DET
ajis02-374	101	15	support	support	NOUN
ajis02-374	101	16	provided	provide	VERB
ajis02-374	101	17	by	by	ADP
ajis02-374	101	18	the	the	DET
ajis02-374	101	19	icaa	icaa	NOUN
ajis02-374	101	20	,	,	PUNCT
ajis02-374	101	21	collected	collect	VERB
ajis02-374	101	22	information	information	NOUN
ajis02-374	101	23	on	on	ADP
ajis02-374	101	24	subjects	subject	NOUN
ajis02-374	101	25	'	'	PART
ajis02-374	101	26	backgrounds	background	NOUN
ajis02-374	101	27	,	,	PUNCT
ajis02-374	101	28	and	and	CCONJ
ajis02-374	101	29	captured	capture	VERB
ajis02-374	101	30	opinions	opinion	NOUN
ajis02-374	101	31	on	on	ADP
ajis02-374	101	32	the	the	DET
ajis02-374	101	33	user	user	NOUN
ajis02-374	101	34	practices	practice	NOUN
ajis02-374	101	35	and	and	CCONJ
ajis02-374	101	36	design	design	NOUN
ajis02-374	101	37	features	feature	NOUN
ajis02-374	101	38	with	with	ADP
ajis02-374	101	39	regard	regard	NOUN
ajis02-374	101	40	to	to	ADP
ajis02-374	101	41	small	small	ADJ
ajis02-374	101	42	/	/	SYM
ajis02-374	101	43	medium	medium	ADJ
ajis02-374	101	44	accounting	accounting	NOUN
ajis02-374	101	45	packages	package	NOUN
ajis02-374	101	46	.	.	PUNCT
ajis02-374	102	1	the	the	DET
ajis02-374	102	2	items	item	NOUN
ajis02-374	102	3	in	in	ADP
ajis02-374	102	4	the	the	DET
ajis02-374	102	5	questionnaire	questionnaire	NOUN
ajis02-374	102	6	were	be	AUX
ajis02-374	102	7	mostly	mostly	ADV
ajis02-374	102	8	phrased	phrase	VERB
ajis02-374	102	9	"	"	PUNCT
ajis02-374	102	10	positively	positively	ADV
ajis02-374	102	11	"	"	PUNCT
ajis02-374	102	12	,	,	PUNCT
ajis02-374	102	13	i.e.	i.e.	X
ajis02-374	102	14	expressing	express	VERB
ajis02-374	102	15	desirable	desirable	ADJ
ajis02-374	102	16	user	user	NOUN
ajis02-374	102	17	practices	practice	NOUN
ajis02-374	102	18	and	and	CCONJ
ajis02-374	102	19	design	design	NOUN
ajis02-374	102	20	features	feature	NOUN
ajis02-374	102	21	.	.	PUNCT
ajis02-374	103	1	public	public	ADJ
ajis02-374	103	2	accountants	accountant	NOUN
ajis02-374	103	3	were	be	AUX
ajis02-374	103	4	asked	ask	VERB
ajis02-374	103	5	to	to	PART
ajis02-374	103	6	indicate	indicate	VERB
ajis02-374	103	7	whether	whether	SCONJ
ajis02-374	103	8	they	they	PRON
ajis02-374	103	9	agreed	agree	VERB
ajis02-374	103	10	or	or	CCONJ
ajis02-374	103	11	disagreed	disagree	VERB
ajis02-374	103	12	that	that	SCONJ
ajis02-374	103	13	these	these	PRON
ajis02-374	103	14	existed	exist	VERB
ajis02-374	103	15	among	among	ADP
ajis02-374	103	16	their	their	PRON
ajis02-374	103	17	clients	client	NOUN
ajis02-374	103	18	of	of	ADP
ajis02-374	103	19	small	small	ADJ
ajis02-374	103	20	/	/	SYM
ajis02-374	103	21	medium	medium	NOUN
ajis02-374	103	22	package	package	NOUN
ajis02-374	103	23	users	user	NOUN
ajis02-374	103	24	.	.	PUNCT
ajis02-374	104	1	the	the	DET
ajis02-374	104	2	exceptions	exception	NOUN
ajis02-374	104	3	were	be	AUX
ajis02-374	104	4	two	two	NUM
ajis02-374	104	5	questions	question	NOUN
ajis02-374	104	6	stated	state	VERB
ajis02-374	104	7	in	in	ADP
ajis02-374	104	8	the	the	DET
ajis02-374	104	9	negative	negative	ADJ
ajis02-374	104	10	form	form	NOUN
ajis02-374	104	11	but	but	CCONJ
ajis02-374	104	12	reversed	reverse	VERB
ajis02-374	104	13	for	for	ADP
ajis02-374	104	14	statistical	statistical	ADJ
ajis02-374	104	15	analysis	analysis	NOUN
ajis02-374	104	16	.	.	PUNCT
ajis02-374	105	1	respondents	respondent	NOUN
ajis02-374	105	2	expressed	express	VERB
ajis02-374	105	3	their	their	PRON
ajis02-374	105	4	opinion	opinion	NOUN
ajis02-374	105	5	on	on	ADP
ajis02-374	105	6	the	the	DET
ajis02-374	105	7	propositions	proposition	NOUN
ajis02-374	105	8	on	on	ADP
ajis02-374	105	9	a	a	DET
ajis02-374	105	10	scale	scale	NOUN
ajis02-374	105	11	of	of	ADP
ajis02-374	105	12	1	1	NUM
ajis02-374	105	13	(	(	PUNCT
ajis02-374	105	14	disagree	disagree	NOUN
ajis02-374	105	15	)	)	PUNCT
ajis02-374	105	16	to	to	ADP
ajis02-374	105	17	7	7	NUM
ajis02-374	105	18	(	(	PUNCT
ajis02-374	105	19	agree	agree	NOUN
ajis02-374	105	20	)	)	PUNCT
ajis02-374	105	21	.	.	PUNCT
ajis02-374	106	1	internal	internal	ADJ
ajis02-374	106	2	consistency	consistency	NOUN
ajis02-374	106	3	of	of	ADP
ajis02-374	106	4	the	the	DET
ajis02-374	106	5	questionnaire	questionnaire	NOUN
ajis02-374	106	6	responses	response	NOUN
ajis02-374	106	7	,	,	PUNCT
ajis02-374	106	8	i.e.	i.e.	X
ajis02-374	106	9	the	the	DET
ajis02-374	106	10	extent	extent	NOUN
ajis02-374	106	11	to	to	PART
ajis02-374	106	12	which	which	PRON
ajis02-374	106	13	all	all	PRON
ajis02-374	106	14	of	of	ADP
ajis02-374	106	15	the	the	DET
ajis02-374	106	16	subparts	subpart	NOUN
ajis02-374	106	17	of	of	ADP
ajis02-374	106	18	an	an	DET
ajis02-374	106	19	instrument	instrument	NOUN
ajis02-374	106	20	or	or	CCONJ
ajis02-374	106	21	scale	scale	NOUN
ajis02-374	106	22	measure	measure	NOUN
ajis02-374	106	23	the	the	DET
ajis02-374	106	24	same	same	ADJ
ajis02-374	106	25	characteristics	characteristic	NOUN
ajis02-374	106	26	,	,	PUNCT
ajis02-374	106	27	was	be	AUX
ajis02-374	106	28	established	establish	VERB
ajis02-374	106	29	through	through	ADP
ajis02-374	106	30	the	the	DET
ajis02-374	106	31	cronbach	cronbach	ADJ
ajis02-374	106	32	-	-	PUNCT
ajis02-374	106	33	alpha	alpha	NOUN
ajis02-374	106	34	technique	technique	NOUN
ajis02-374	106	35	.	.	PUNCT
ajis02-374	107	1	table	table	NOUN
ajis02-374	107	2	2	2	NUM
ajis02-374	107	3	35	35	NUM
ajis02-374	107	4	aj1s	aj1s	NOUN
ajis02-374	107	5	vol	vol	NOUN
ajis02-374	107	6	4	4	NUM
ajis02-374	107	7	no	no	NOUN
ajis02-374	107	8	.	.	NOUN
ajis02-374	107	9	1	1	NUM
ajis02-374	107	10	shows	show	VERB
ajis02-374	107	11	the	the	DET
ajis02-374	107	12	alpha	alpha	NOUN
ajis02-374	107	13	value	value	NOUN
ajis02-374	107	14	for	for	ADP
ajis02-374	107	15	each	each	DET
ajis02-374	107	16	category	category	NOUN
ajis02-374	107	17	in	in	ADP
ajis02-374	107	18	the	the	DET
ajis02-374	107	19	questionnaire	questionnaire	NOUN
ajis02-374	107	20	.	.	PUNCT
ajis02-374	108	1	some	some	DET
ajis02-374	108	2	concern	concern	NOUN
ajis02-374	108	3	is	be	AUX
ajis02-374	108	4	reflected	reflect	VERB
ajis02-374	108	5	in	in	ADP
ajis02-374	108	6	the	the	DET
ajis02-374	108	7	internal	internal	ADJ
ajis02-374	108	8	groupings	grouping	NOUN
ajis02-374	108	9	with	with	ADP
ajis02-374	108	10	alpha	alpha	ADJ
ajis02-374	108	11	values	value	NOUN
ajis02-374	108	12	below	below	ADP
ajis02-374	108	13	0.80	0.80	NUM
ajis02-374	108	14	,	,	PUNCT
ajis02-374	108	15	the	the	DET
ajis02-374	108	16	generally	generally	ADV
ajis02-374	108	17	regarded	regard	VERB
ajis02-374	108	18	satisfactory	satisfactory	ADJ
ajis02-374	108	19	level	level	NOUN
ajis02-374	108	20	(	(	PUNCT
ajis02-374	108	21	sekaran	sekaran	NOUN
ajis02-374	108	22	,	,	PUNCT
ajis02-374	108	23	1984	1984	NUM
ajis02-374	108	24	)	)	PUNCT
ajis02-374	108	25	.	.	PUNCT
ajis02-374	109	1	as	as	SCONJ
ajis02-374	109	2	seen	see	VERB
ajis02-374	109	3	,	,	PUNCT
ajis02-374	109	4	the	the	DET
ajis02-374	109	5	category	category	NOUN
ajis02-374	109	6	"	"	PUNCT
ajis02-374	109	7	accounting	accounting	NOUN
ajis02-374	109	8	principles	principle	NOUN
ajis02-374	109	9	"	"	PUNCT
ajis02-374	109	10	showed	show	VERB
ajis02-374	109	11	an	an	DET
ajis02-374	109	12	unsatisfactory	unsatisfactory	ADJ
ajis02-374	109	13	alpha	alpha	NOUN
ajis02-374	109	14	value	value	NOUN
ajis02-374	109	15	.	.	PUNCT
ajis02-374	110	1	as	as	ADP
ajis02-374	110	2	a	a	DET
ajis02-374	110	3	further	further	ADJ
ajis02-374	110	4	measure	measure	NOUN
ajis02-374	110	5	of	of	ADP
ajis02-374	110	6	internal	internal	ADJ
ajis02-374	110	7	consistency	consistency	NOUN
ajis02-374	110	8	,	,	PUNCT
ajis02-374	110	9	the	the	DET
ajis02-374	110	10	inter	inter	ADJ
ajis02-374	110	11	-	-	ADJ
ajis02-374	110	12	item	item	ADJ
ajis02-374	110	13	correlation	correlation	NOUN
ajis02-374	110	14	coefficients	coefficient	NOUN
ajis02-374	110	15	of	of	ADP
ajis02-374	110	16	the	the	DET
ajis02-374	110	17	seven	seven	NUM
ajis02-374	110	18	multiple	multiple	ADJ
ajis02-374	110	19	-	-	PUNCT
ajis02-374	110	20	item	item	NOUN
ajis02-374	110	21	categories	category	NOUN
ajis02-374	110	22	were	be	AUX
ajis02-374	110	23	calculated	calculate	VERB
ajis02-374	110	24	.	.	PUNCT
ajis02-374	111	1	all	all	DET
ajis02-374	111	2	the	the	DET
ajis02-374	111	3	correlation	correlation	NOUN
ajis02-374	111	4	coefficients	coefficient	VERB
ajis02-374	111	5	with	with	ADP
ajis02-374	111	6	the	the	DET
ajis02-374	111	7	exception	exception	NOUN
ajis02-374	111	8	of	of	ADP
ajis02-374	111	9	the	the	DET
ajis02-374	111	10	"	"	PUNCT
ajis02-374	111	11	accounting	accounting	NOUN
ajis02-374	111	12	principles	principle	NOUN
ajis02-374	111	13	"	"	PUNCT
ajis02-374	111	14	category	category	NOUN
ajis02-374	111	15	were	be	AUX
ajis02-374	111	16	positive	positive	ADJ
ajis02-374	111	17	and	and	CCONJ
ajis02-374	111	18	significant	significant	ADJ
ajis02-374	111	19	at	at	ADP
ajis02-374	111	20	the	the	DET
ajis02-374	111	21	0.001	0.001	NUM
ajis02-374	111	22	level	level	NOUN
ajis02-374	111	23	.	.	PUNCT
ajis02-374	112	1	table	table	NOUN
ajis02-374	112	2	2	2	NUM
ajis02-374	112	3	:	:	PUNCT
ajis02-374	112	4	internal	internal	ADJ
ajis02-374	112	5	consistency	consistency	NOUN
ajis02-374	112	6	tests	test	NOUN
ajis02-374	112	7	category	category	NOUN
ajis02-374	112	8	user	user	NOUN
ajis02-374	112	9	practices	practice	NOUN
ajis02-374	112	10	acquisition	acquisition	NOUN
ajis02-374	112	11	processing	processing	NOUN
ajis02-374	112	12	&	&	CCONJ
ajis02-374	112	13	reporting	report	VERB
ajis02-374	112	14	security	security	NOUN
ajis02-374	112	15	reconciliation	reconciliation	NOUN
ajis02-374	112	16	installation	installation	NOUN
ajis02-374	112	17	understanding	understand	VERB
ajis02-374	112	18	category	category	NOUN
ajis02-374	112	19	total	total	NOUN
ajis02-374	112	20	design	design	NOUN
ajis02-374	112	21	features	feature	VERB
ajis02-374	112	22	accounting	accounting	NOUN
ajis02-374	112	23	principles	principle	NOUN
ajis02-374	112	24	processing	processing	NOUN
ajis02-374	112	25	&	&	CCONJ
ajis02-374	112	26	reporting	report	VERB
ajis02-374	112	27	audit	audit	NOUN
ajis02-374	112	28	trail	trail	NOUN
ajis02-374	112	29	access	access	NOUN
ajis02-374	112	30	control	control	PROPN
ajis02-374	112	31	data	data	PROPN
ajis02-374	112	32	control	control	NOUN
ajis02-374	112	33	documentation	documentation	NOUN
ajis02-374	112	34	installation	installation	NOUN
ajis02-374	112	35	category	category	NOUN
ajis02-374	112	36	total	total	NOUN
ajis02-374	112	37	survey	survey	NOUN
ajis02-374	112	38	total	total	ADJ
ajis02-374	112	39	number	number	NOUN
ajis02-374	112	40	items	item	NOUN
ajis02-374	112	41	4	4	NUM
ajis02-374	112	42	4	4	NUM
ajis02-374	112	43	3	3	NUM
ajis02-374	112	44	3	3	NUM
ajis02-374	112	45	3	3	NUM
ajis02-374	112	46	3	3	NUM
ajis02-374	112	47	20	20	NUM
ajis02-374	112	48	3	3	NUM
ajis02-374	112	49	3	3	NUM
ajis02-374	112	50	3	3	NUM
ajis02-374	112	51	3	3	NUM
ajis02-374	112	52	3	3	NUM
ajis02-374	112	53	3	3	NUM
ajis02-374	112	54	3	3	NUM
ajis02-374	112	55	21	21	NUM
ajis02-374	112	56	41	41	NUM
ajis02-374	112	57	of	of	ADP
ajis02-374	112	58	alpha	alpha	NOUN
ajis02-374	112	59	value	value	NOUN
ajis02-374	112	60	0.64	0.64	NUM
ajis02-374	112	61	0.58	0.58	NUM
ajis02-374	112	62	0.60	0.60	NUM
ajis02-374	112	63	0.80	0.80	NUM
ajis02-374	112	64	0.58	0.58	NUM
ajis02-374	112	65	0.36	0.36	NUM
ajis02-374	112	66	-0.18	-0.18	NUM
ajis02-374	112	67	0.72	0.72	NUM
ajis02-374	112	68	0.70	0.70	NUM
ajis02-374	112	69	0.69	0.69	NUM
ajis02-374	112	70	0.68	0.68	NUM
ajis02-374	112	71	0.67	0.67	NUM
ajis02-374	112	72	0.47	0.47	NUM
ajis02-374	112	73	correlation	correlation	NOUN
ajis02-374	112	74	coefficient	coefficient	NOUN
ajis02-374	112	75	0.31	0.31	NUM
ajis02-374	112	76	*	*	NOUN
ajis02-374	112	77	0.26	0.26	NUM
ajis02-374	112	78	*	*	PUNCT
ajis02-374	112	79	0.35	0.35	NUM
ajis02-374	112	80	*	*	PUNCT
ajis02-374	112	81	0.58	0.58	NUM
ajis02-374	112	82	*	*	NOUN
ajis02-374	112	83	0.30	0.30	NUM
ajis02-374	112	84	*	*	PUNCT
ajis02-374	112	85	0.16	0.16	NUM
ajis02-374	112	86	*	*	SYM
ajis02-374	112	87	-0.06	-0.06	NUM
ajis02-374	112	88	0.48	0.48	NUM
ajis02-374	112	89	*	*	SYM
ajis02-374	112	90	0.43	0.43	NUM
ajis02-374	112	91	*	*	SYM
ajis02-374	112	92	0.44	0.44	NUM
ajis02-374	112	93	*	*	NUM
ajis02-374	112	94	0.41	0.41	NUM
ajis02-374	112	95	*	*	PUNCT
ajis02-374	112	96	0.40	0.40	NUM
ajis02-374	112	97	*	*	SYM
ajis02-374	112	98	0.23	0.23	NUM
ajis02-374	112	99	*	*	PUNCT
ajis02-374	112	100	*	*	PUNCT
ajis02-374	112	101	(	(	PUNCT
ajis02-374	112	102	p<.001	p<.001	NOUN
ajis02-374	112	103	)	)	PUNCT
ajis02-374	112	104	since	since	SCONJ
ajis02-374	112	105	four	four	NUM
ajis02-374	112	106	job	job	NOUN
ajis02-374	112	107	functions	function	NOUN
ajis02-374	112	108	,	,	PUNCT
ajis02-374	112	109	namely	namely	ADV
ajis02-374	112	110	management	management	NOUN
ajis02-374	112	111	consulting	consulting	NOUN
ajis02-374	112	112	,	,	PUNCT
ajis02-374	112	113	business	business	NOUN
ajis02-374	112	114	advisory	advisory	NOUN
ajis02-374	112	115	,	,	PUNCT
ajis02-374	112	116	auditing	auditing	NOUN
ajis02-374	112	117	,	,	PUNCT
ajis02-374	112	118	accounting	accounting	NOUN
ajis02-374	112	119	services	service	NOUN
ajis02-374	112	120	were	be	AUX
ajis02-374	112	121	the	the	DET
ajis02-374	112	122	main	main	ADJ
ajis02-374	112	123	contributors	contributor	NOUN
ajis02-374	112	124	to	to	ADP
ajis02-374	112	125	the	the	DET
ajis02-374	112	126	study	study	NOUN
ajis02-374	112	127	(	(	PUNCT
ajis02-374	112	128	see	see	VERB
ajis02-374	112	129	table	table	NOUN
ajis02-374	112	130	1	1	NUM
ajis02-374	112	131	)	)	PUNCT
ajis02-374	112	132	,	,	PUNCT
ajis02-374	112	133	it	it	PRON
ajis02-374	112	134	was	be	AUX
ajis02-374	112	135	decided	decide	VERB
ajis02-374	112	136	to	to	PART
ajis02-374	112	137	carry	carry	VERB
ajis02-374	112	138	out	out	ADP
ajis02-374	112	139	statistical	statistical	ADJ
ajis02-374	112	140	analysis	analysis	NOUN
ajis02-374	112	141	on	on	ADP
ajis02-374	112	142	the	the	DET
ajis02-374	112	143	responses	response	NOUN
ajis02-374	112	144	received	receive	VERB
ajis02-374	112	145	from	from	ADP
ajis02-374	112	146	these	these	DET
ajis02-374	112	147	groupings	grouping	NOUN
ajis02-374	112	148	.	.	PUNCT
ajis02-374	113	1	furthermore	furthermore	ADV
ajis02-374	113	2	,	,	PUNCT
ajis02-374	113	3	concern	concern	NOUN
ajis02-374	113	4	over	over	ADP
ajis02-374	113	5	the	the	DET
ajis02-374	113	6	internal	internal	ADJ
ajis02-374	113	7	consistency	consistency	NOUN
ajis02-374	113	8	of	of	ADP
ajis02-374	113	9	the	the	DET
ajis02-374	113	10	category	category	NOUN
ajis02-374	113	11	"	"	PUNCT
ajis02-374	113	12	accounting	accounting	NOUN
ajis02-374	113	13	principles	principle	NOUN
ajis02-374	113	14	"	"	PUNCT
ajis02-374	113	15	(	(	PUNCT
ajis02-374	113	16	see	see	VERB
ajis02-374	113	17	table	table	NOUN
ajis02-374	113	18	2	2	NUM
ajis02-374	113	19	)	)	PUNCT
ajis02-374	113	20	caused	cause	VERB
ajis02-374	113	21	us	we	PRON
ajis02-374	113	22	to	to	PART
ajis02-374	113	23	exclude	exclude	VERB
ajis02-374	113	24	this	this	DET
ajis02-374	113	25	category	category	NOUN
ajis02-374	113	26	from	from	ADP
ajis02-374	113	27	further	further	ADJ
ajis02-374	113	28	consideration	consideration	NOUN
ajis02-374	113	29	.	.	PUNCT
ajis02-374	114	1	below	below	ADP
ajis02-374	114	2	follow	follow	VERB
ajis02-374	114	3	the	the	DET
ajis02-374	114	4	results	result	NOUN
ajis02-374	114	5	and	and	CCONJ
ajis02-374	114	6	discussion	discussion	NOUN
ajis02-374	114	7	of	of	ADP
ajis02-374	114	8	our	our	PRON
ajis02-374	114	9	data	datum	NOUN
ajis02-374	114	10	analysis	analysis	NOUN
ajis02-374	114	11	.	.	PUNCT
ajis02-374	115	1	results	result	NOUN
ajis02-374	115	2	and	and	CCONJ
ajis02-374	115	3	discussion	discussion	NOUN
ajis02-374	115	4	to	to	ADP
ajis02-374	115	5	recap	recap	NOUN
ajis02-374	115	6	,	,	PUNCT
ajis02-374	115	7	in	in	ADP
ajis02-374	115	8	our	our	PRON
ajis02-374	115	9	study	study	NOUN
ajis02-374	115	10	we	we	PRON
ajis02-374	115	11	asked	ask	VERB
ajis02-374	115	12	public	public	ADJ
ajis02-374	115	13	accountants	accountant	NOUN
ajis02-374	115	14	to	to	PART
ajis02-374	115	15	indicate	indicate	VERB
ajis02-374	115	16	whether	whether	SCONJ
ajis02-374	115	17	they	they	PRON
ajis02-374	115	18	agreed	agree	VERB
ajis02-374	115	19	or	or	CCONJ
ajis02-374	115	20	disagreed	disagree	VERB
ajis02-374	115	21	that	that	SCONJ
ajis02-374	115	22	certain	certain	ADJ
ajis02-374	115	23	user	user	NOUN
ajis02-374	115	24	practices	practice	NOUN
ajis02-374	115	25	and	and	CCONJ
ajis02-374	115	26	design	design	NOUN
ajis02-374	115	27	features	feature	NOUN
ajis02-374	115	28	existed	exist	VERB
ajis02-374	115	29	among	among	ADP
ajis02-374	115	30	those	those	PRON
ajis02-374	115	31	of	of	ADP
ajis02-374	115	32	their	their	PRON
ajis02-374	115	33	clients	client	NOUN
ajis02-374	115	34	that	that	PRON
ajis02-374	115	35	were	be	AUX
ajis02-374	115	36	small	small	ADJ
ajis02-374	115	37	/	/	SYM
ajis02-374	115	38	medium	medium	ADJ
ajis02-374	115	39	package	package	NOUN
ajis02-374	115	40	users	user	NOUN
ajis02-374	115	41	.	.	PUNCT
ajis02-374	116	1	respondents	respondent	NOUN
ajis02-374	116	2	expressed	express	VERB
ajis02-374	116	3	their	their	PRON
ajis02-374	116	4	opinions	opinion	NOUN
ajis02-374	116	5	on	on	ADP
ajis02-374	116	6	propositions	proposition	NOUN
ajis02-374	116	7	on	on	ADP
ajis02-374	116	8	a	a	DET
ajis02-374	116	9	scale	scale	NOUN
ajis02-374	116	10	of	of	ADP
ajis02-374	116	11	1	1	NUM
ajis02-374	116	12	(	(	PUNCT
ajis02-374	116	13	disagree	disagree	NOUN
ajis02-374	116	14	)	)	PUNCT
ajis02-374	116	15	to	to	ADP
ajis02-374	116	16	7	7	NUM
ajis02-374	116	17	(	(	PUNCT
ajis02-374	116	18	agree	agree	NOUN
ajis02-374	116	19	)	)	PUNCT
ajis02-374	116	20	.	.	PUNCT
ajis02-374	117	1	user	user	NOUN
ajis02-374	117	2	practices	practice	NOUN
ajis02-374	117	3	table	table	NOUN
ajis02-374	117	4	3	3	NUM
ajis02-374	117	5	shows	show	VERB
ajis02-374	117	6	the	the	DET
ajis02-374	117	7	mean	mean	ADJ
ajis02-374	117	8	and	and	CCONJ
ajis02-374	117	9	standard	standard	ADJ
ajis02-374	117	10	deviation	deviation	NOUN
ajis02-374	117	11	(	(	PUNCT
ajis02-374	117	12	sd	sd	NOUN
ajis02-374	117	13	)	)	PUNCT
ajis02-374	117	14	for	for	ADP
ajis02-374	117	15	each	each	DET
ajis02-374	117	16	item	item	NOUN
ajis02-374	117	17	and	and	CCONJ
ajis02-374	117	18	each	each	DET
ajis02-374	117	19	category	category	NOUN
ajis02-374	117	20	of	of	ADP
ajis02-374	117	21	user	user	NOUN
ajis02-374	117	22	practices	practice	NOUN
ajis02-374	117	23	.	.	PUNCT
ajis02-374	118	1	categories	category	NOUN
ajis02-374	118	2	and	and	CCONJ
ajis02-374	118	3	items	item	NOUN
ajis02-374	118	4	within	within	ADP
ajis02-374	118	5	categories	category	NOUN
ajis02-374	118	6	are	be	AUX
ajis02-374	118	7	ranked	rank	VERB
ajis02-374	118	8	from	from	ADP
ajis02-374	118	9	the	the	DET
ajis02-374	118	10	highest	high	ADJ
ajis02-374	118	11	to	to	ADP
ajis02-374	118	12	the	the	DET
ajis02-374	118	13	lowest	low	ADJ
ajis02-374	118	14	means	mean	NOUN
ajis02-374	118	15	.	.	PUNCT
ajis02-374	119	1	36	36	NUM
ajis02-374	119	2	ajis	ajis	NOUN
ajis02-374	119	3	vol	vol	VERB
ajis02-374	119	4	4	4	NUM
ajis02-374	119	5	no	no	NOUN
ajis02-374	119	6	.	.	NOUN
ajis02-374	119	7	1	1	NUM
ajis02-374	119	8	table	table	NOUN
ajis02-374	119	9	3	3	NUM
ajis02-374	119	10	:	:	PUNCT
ajis02-374	119	11	means	mean	NOUN
ajis02-374	119	12	and	and	CCONJ
ajis02-374	119	13	standard	standard	ADJ
ajis02-374	119	14	deviations	deviation	NOUN
ajis02-374	119	15	for	for	ADP
ajis02-374	119	16	user	user	NOUN
ajis02-374	119	17	practices	practice	NOUN
ajis02-374	119	18	mean	mean	VERB
ajis02-374	119	19	sd	sd	ADP
ajis02-374	119	20	installation	installation	NOUN
ajis02-374	119	21	outside	outside	ADP
ajis02-374	119	22	qualified	qualified	ADJ
ajis02-374	119	23	support	support	NOUN
ajis02-374	119	24	is	be	AUX
ajis02-374	119	25	required	require	VERB
ajis02-374	119	26	for	for	ADP
ajis02-374	119	27	the	the	DET
ajis02-374	119	28	installation	installation	NOUN
ajis02-374	119	29	of	of	ADP
ajis02-374	119	30	packages	package	NOUN
ajis02-374	119	31	and	and	CCONJ
ajis02-374	119	32	software	software	NOUN
ajis02-374	119	33	updates	update	NOUN
ajis02-374	119	34	.	.	PUNCT
ajis02-374	120	1	system	system	NOUN
ajis02-374	120	2	parameters	parameter	NOUN
ajis02-374	120	3	are	be	AUX
ajis02-374	120	4	properly	properly	ADV
ajis02-374	120	5	set	set	VERB
ajis02-374	120	6	up	up	ADP
ajis02-374	120	7	.	.	PUNCT
ajis02-374	121	1	working	work	VERB
ajis02-374	121	2	papers	paper	NOUN
ajis02-374	121	3	show	show	VERB
ajis02-374	121	4	that	that	SCONJ
ajis02-374	121	5	conversion	conversion	NOUN
ajis02-374	121	6	from	from	ADP
ajis02-374	121	7	the	the	DET
ajis02-374	121	8	old	old	ADJ
ajis02-374	121	9	to	to	ADP
ajis02-374	121	10	the	the	DET
ajis02-374	121	11	new	new	ADJ
ajis02-374	121	12	system	system	NOUN
ajis02-374	121	13	was	be	AUX
ajis02-374	121	14	properly	properly	ADV
ajis02-374	121	15	carried	carry	VERB
ajis02-374	121	16	out	out	ADP
ajis02-374	121	17	.	.	PUNCT
ajis02-374	122	1	reconciliations	reconciliation	NOUN
ajis02-374	122	2	ledgers	ledger	NOUN
ajis02-374	122	3	,	,	PUNCT
ajis02-374	122	4	sub	sub	NOUN
ajis02-374	122	5	ledgers	ledger	NOUN
ajis02-374	122	6	and	and	CCONJ
ajis02-374	122	7	accounts	account	NOUN
ajis02-374	122	8	are	be	AUX
ajis02-374	122	9	regularly	regularly	ADV
ajis02-374	122	10	reconciled	reconcile	VERB
ajis02-374	122	11	.	.	PUNCT
ajis02-374	123	1	a	a	DET
ajis02-374	123	2	formal	formal	ADJ
ajis02-374	123	3	procedure	procedure	NOUN
ajis02-374	123	4	(	(	PUNCT
ajis02-374	123	5	e.g.	e.g.	ADV
ajis02-374	123	6	checklists	checklist	NOUN
ajis02-374	123	7	,	,	PUNCT
ajis02-374	123	8	reports	report	NOUN
ajis02-374	123	9	)	)	PUNCT
ajis02-374	123	10	exists	exist	VERB
ajis02-374	123	11	for	for	ADP
ajis02-374	123	12	period	period	NOUN
ajis02-374	123	13	-	-	PUNCT
ajis02-374	123	14	end	end	NOUN
ajis02-374	123	15	processing	processing	NOUN
ajis02-374	123	16	.	.	PUNCT
ajis02-374	124	1	adequate	adequate	ADJ
ajis02-374	124	2	documentation	documentation	NOUN
ajis02-374	124	3	is	be	AUX
ajis02-374	124	4	retained	retain	VERB
ajis02-374	124	5	as	as	ADP
ajis02-374	124	6	evidence	evidence	NOUN
ajis02-374	124	7	that	that	SCONJ
ajis02-374	124	8	reconciliations	reconciliation	NOUN
ajis02-374	124	9	have	have	AUX
ajis02-374	124	10	been	be	AUX
ajis02-374	124	11	done	do	VERB
ajis02-374	124	12	.	.	PUNCT
ajis02-374	125	1	security	security	NOUN
ajis02-374	125	2	data	datum	NOUN
ajis02-374	125	3	and	and	CCONJ
ajis02-374	125	4	programs	program	NOUN
ajis02-374	125	5	are	be	AUX
ajis02-374	125	6	secured	secure	VERB
ajis02-374	125	7	through	through	ADP
ajis02-374	125	8	regular	regular	ADJ
ajis02-374	125	9	and	and	CCONJ
ajis02-374	125	10	systematic	systematic	ADJ
ajis02-374	125	11	backups	backup	NOUN
ajis02-374	125	12	.	.	PUNCT
ajis02-374	126	1	access	access	NOUN
ajis02-374	126	2	to	to	ADP
ajis02-374	126	3	the	the	DET
ajis02-374	126	4	system	system	NOUN
ajis02-374	126	5	is	be	AUX
ajis02-374	126	6	controlled	control	VERB
ajis02-374	126	7	,	,	PUNCT
ajis02-374	126	8	for	for	ADP
ajis02-374	126	9	example	example	NOUN
ajis02-374	126	10	through	through	ADP
ajis02-374	126	11	the	the	DET
ajis02-374	126	12	use	use	NOUN
ajis02-374	126	13	of	of	ADP
ajis02-374	126	14	passwords	password	NOUN
ajis02-374	126	15	.	.	PUNCT
ajis02-374	127	1	master	master	NOUN
ajis02-374	127	2	files	file	NOUN
ajis02-374	127	3	are	be	AUX
ajis02-374	127	4	regularly	regularly	ADV
ajis02-374	127	5	checked	check	VERB
ajis02-374	127	6	for	for	ADP
ajis02-374	127	7	anomalies	anomaly	NOUN
ajis02-374	127	8	,	,	PUNCT
ajis02-374	127	9	for	for	ADP
ajis02-374	127	10	example	example	NOUN
ajis02-374	127	11	account	account	NOUN
ajis02-374	127	12	balances	balance	NOUN
ajis02-374	127	13	are	be	AUX
ajis02-374	127	14	printed	print	VERB
ajis02-374	127	15	and	and	CCONJ
ajis02-374	127	16	verified	verify	VERB
ajis02-374	127	17	.	.	PUNCT
ajis02-374	128	1	processing	processing	NOUN
ajis02-374	128	2	and	and	CCONJ
ajis02-374	128	3	reporting	reporting	NOUN
ajis02-374	128	4	transactions	transaction	NOUN
ajis02-374	128	5	entered	enter	VERB
ajis02-374	128	6	into	into	ADP
ajis02-374	128	7	the	the	DET
ajis02-374	128	8	system	system	NOUN
ajis02-374	128	9	are	be	AUX
ajis02-374	128	10	supported	support	VERB
ajis02-374	128	11	by	by	ADP
ajis02-374	128	12	adequate	adequate	ADJ
ajis02-374	128	13	4.49	4.49	NUM
ajis02-374	128	14	5.92	5.92	NUM
ajis02-374	128	15	4.30	4.30	NUM
ajis02-374	128	16	3.26	3.26	NUM
ajis02-374	128	17	4.48	4.48	NUM
ajis02-374	128	18	4.82	4.82	NUM
ajis02-374	128	19	4.38	4.38	NUM
ajis02-374	128	20	4.23	4.23	NUM
ajis02-374	128	21	4.38	4.38	NUM
ajis02-374	128	22	4.91	4.91	NUM
ajis02-374	128	23	4.61	4.61	NUM
ajis02-374	128	24	3.63	3.63	NUM
ajis02-374	128	25	4.29	4.29	NUM
ajis02-374	128	26	4.72	4.72	NUM
ajis02-374	128	27	1.34	1.34	NUM
ajis02-374	128	28	1.02	1.02	NUM
ajis02-374	128	29	1.42	1.42	NUM
ajis02-374	128	30	1.59	1.59	NUM
ajis02-374	128	31	1.47	1.47	NUM
ajis02-374	128	32	1.51	1.51	NUM
ajis02-374	128	33	1.43	1.43	NUM
ajis02-374	128	34	1.48	1.48	NUM
ajis02-374	128	35	1.61	1.61	NUM
ajis02-374	128	36	1.40	1.40	NUM
ajis02-374	128	37	1.76	1.76	NUM
ajis02-374	128	38	1.69	1.69	NUM
ajis02-374	128	39	1.50	1.50	NUM
ajis02-374	128	40	1.36	1.36	NUM
ajis02-374	128	41	documentation	documentation	NOUN
ajis02-374	128	42	.	.	PUNCT
ajis02-374	129	1	reports	report	NOUN
ajis02-374	129	2	are	be	AUX
ajis02-374	129	3	produced	produce	VERB
ajis02-374	129	4	to	to	PART
ajis02-374	129	5	support	support	VERB
ajis02-374	129	6	management	management	NOUN
ajis02-374	129	7	decision	decision	NOUN
ajis02-374	129	8	-	-	PUNCT
ajis02-374	129	9	making	making	NOUN
ajis02-374	129	10	.	.	PUNCT
ajis02-374	130	1	4.67	4.67	NUM
ajis02-374	130	2	1.44	1.44	NUM
ajis02-374	130	3	input	input	NOUN
ajis02-374	130	4	editing	edit	VERB
ajis02-374	130	5	programs	program	NOUN
ajis02-374	130	6	are	be	AUX
ajis02-374	130	7	used	use	VERB
ajis02-374	130	8	to	to	PART
ajis02-374	130	9	ensure	ensure	VERB
ajis02-374	130	10	only	only	ADJ
ajis02-374	130	11	valid	valid	ADJ
ajis02-374	130	12	data	datum	NOUN
ajis02-374	130	13	enter	enter	VERB
ajis02-374	130	14	the	the	DET
ajis02-374	130	15	system	system	NOUN
ajis02-374	130	16	.	.	PUNCT
ajis02-374	131	1	3.97	3.97	NUM
ajis02-374	131	2	1.58	1.58	NUM
ajis02-374	131	3	the	the	DET
ajis02-374	131	4	nature	nature	NOUN
ajis02-374	131	5	of	of	ADP
ajis02-374	131	6	input	input	NOUN
ajis02-374	131	7	and	and	CCONJ
ajis02-374	131	8	usage	usage	NOUN
ajis02-374	131	9	of	of	ADP
ajis02-374	131	10	data	datum	NOUN
ajis02-374	131	11	is	be	AUX
ajis02-374	131	12	defined	define	VERB
ajis02-374	131	13	in	in	ADP
ajis02-374	131	14	a	a	DET
ajis02-374	131	15	data	data	NOUN
ajis02-374	131	16	dictionary	dictionary	NOUN
ajis02-374	131	17	or	or	CCONJ
ajis02-374	131	18	3.84	3.84	NUM
ajis02-374	131	19	1.63	1.63	NUM
ajis02-374	131	20	procedure	procedure	NOUN
ajis02-374	131	21	manual	manual	NOUN
ajis02-374	131	22	.	.	PUNCT
ajis02-374	132	1	acquisition	acquisition	NOUN
ajis02-374	132	2	3.92	3.92	NUM
ajis02-374	132	3	1.53	1.53	NUM
ajis02-374	132	4	packages	package	NOUN
ajis02-374	132	5	are	be	AUX
ajis02-374	132	6	acquired	acquire	VERB
ajis02-374	132	7	through	through	ADP
ajis02-374	132	8	an	an	DET
ajis02-374	132	9	evaluation	evaluation	NOUN
ajis02-374	132	10	and	and	CCONJ
ajis02-374	132	11	selection	selection	NOUN
ajis02-374	132	12	process	process	NOUN
ajis02-374	132	13	(	(	PUNCT
ajis02-374	132	14	e.g.	e.g.	ADV
ajis02-374	132	15	4.24	4.24	NUM
ajis02-374	132	16	1.46	1.46	NUM
ajis02-374	132	17	request	request	NOUN
ajis02-374	132	18	for	for	ADP
ajis02-374	132	19	proposal	proposal	NOUN
ajis02-374	132	20	)	)	PUNCT
ajis02-374	132	21	.	.	PUNCT
ajis02-374	133	1	users	user	NOUN
ajis02-374	133	2	depend	depend	VERB
ajis02-374	133	3	on	on	ADP
ajis02-374	133	4	modifications	modification	NOUN
ajis02-374	133	5	and	and	CCONJ
ajis02-374	133	6	customisation	customisation	NOUN
ajis02-374	133	7	to	to	ADP
ajis02-374	133	8	packages	package	NOUN
ajis02-374	133	9	to	to	PART
ajis02-374	133	10	ensure	ensure	VERB
ajis02-374	133	11	a	a	DET
ajis02-374	133	12	4.05	4.05	NUM
ajis02-374	133	13	1.63	1.63	NUM
ajis02-374	133	14	satisfactory	satisfactory	ADJ
ajis02-374	133	15	fit	fit	NOUN
ajis02-374	133	16	.	.	PUNCT
ajis02-374	134	1	users	user	NOUN
ajis02-374	134	2	are	be	AUX
ajis02-374	134	3	involved	involve	VERB
ajis02-374	134	4	in	in	ADP
ajis02-374	134	5	establishing	establish	VERB
ajis02-374	134	6	package	package	NOUN
ajis02-374	134	7	requirements	requirement	NOUN
ajis02-374	134	8	.	.	PUNCT
ajis02-374	135	1	4.04	4.04	NUM
ajis02-374	135	2	1.61	1.61	NUM
ajis02-374	135	3	users	user	NOUN
ajis02-374	135	4	have	have	VERB
ajis02-374	135	5	the	the	DET
ajis02-374	135	6	knowledge	knowledge	NOUN
ajis02-374	135	7	and	and	CCONJ
ajis02-374	135	8	skills	skill	NOUN
ajis02-374	135	9	to	to	PART
ajis02-374	135	10	participate	participate	VERB
ajis02-374	135	11	in	in	ADP
ajis02-374	135	12	the	the	DET
ajis02-374	135	13	evaluation	evaluation	NOUN
ajis02-374	135	14	and	and	CCONJ
ajis02-374	135	15	3.33	3.33	NUM
ajis02-374	135	16	1.45	1.45	NUM
ajis02-374	135	17	selection	selection	NOUN
ajis02-374	135	18	of	of	ADP
ajis02-374	135	19	packages	package	NOUN
ajis02-374	135	20	.	.	PUNCT
ajis02-374	136	1	understanding	understand	VERB
ajis02-374	136	2	3.51	3.51	NUM
ajis02-374	136	3	1.43	1.43	NUM
ajis02-374	136	4	users	user	NOUN
ajis02-374	136	5	have	have	VERB
ajis02-374	136	6	ongoing	ongoing	ADJ
ajis02-374	136	7	access	access	NOUN
ajis02-374	136	8	to	to	ADP
ajis02-374	136	9	training	training	NOUN
ajis02-374	136	10	to	to	PART
ajis02-374	136	11	overcome	overcome	VERB
ajis02-374	136	12	lack	lack	NOUN
ajis02-374	136	13	of	of	ADP
ajis02-374	136	14	package	package	NOUN
ajis02-374	136	15	3.71	3.71	NUM
ajis02-374	136	16	1.46	1.46	NUM
ajis02-374	136	17	understanding	understanding	NOUN
ajis02-374	136	18	.	.	PUNCT
ajis02-374	137	1	users	user	NOUN
ajis02-374	137	2	are	be	AUX
ajis02-374	137	3	able	able	ADJ
ajis02-374	137	4	to	to	PART
ajis02-374	137	5	manage	manage	VERB
ajis02-374	137	6	packages	package	NOUN
ajis02-374	137	7	'	'	PART
ajis02-374	137	8	operations	operation	NOUN
ajis02-374	137	9	and	and	CCONJ
ajis02-374	137	10	reporting	reporting	NOUN
ajis02-374	137	11	because	because	SCONJ
ajis02-374	137	12	of	of	ADP
ajis02-374	137	13	3.50	3.50	NUM
ajis02-374	137	14	1.42	1.42	NUM
ajis02-374	137	15	package	package	NOUN
ajis02-374	137	16	understanding	understanding	NOUN
ajis02-374	137	17	.	.	PUNCT
ajis02-374	138	1	users	user	NOUN
ajis02-374	138	2	receive	receive	VERB
ajis02-374	138	3	adequate	adequate	ADJ
ajis02-374	138	4	training	training	NOUN
ajis02-374	138	5	before	before	SCONJ
ajis02-374	138	6	packages	package	NOUN
ajis02-374	138	7	are	be	AUX
ajis02-374	138	8	installed	instal	VERB
ajis02-374	138	9	.	.	PUNCT
ajis02-374	139	1	3.32	3.32	NUM
ajis02-374	139	2	1.41	1.41	NUM
ajis02-374	139	3	of	of	ADP
ajis02-374	139	4	the	the	DET
ajis02-374	139	5	six	six	NUM
ajis02-374	139	6	user	user	NOUN
ajis02-374	139	7	practice	practice	NOUN
ajis02-374	139	8	categories	category	NOUN
ajis02-374	139	9	,	,	PUNCT
ajis02-374	139	10	the	the	DET
ajis02-374	139	11	means	mean	NOUN
ajis02-374	139	12	of	of	ADP
ajis02-374	139	13	four	four	NUM
ajis02-374	139	14	categories	category	NOUN
ajis02-374	139	15	were	be	AUX
ajis02-374	139	16	above	above	ADP
ajis02-374	139	17	the	the	DET
ajis02-374	139	18	scale	scale	NOUN
ajis02-374	139	19	midpoint	midpoint	NOUN
ajis02-374	139	20	of	of	ADP
ajis02-374	139	21	4	4	NUM
ajis02-374	139	22	and	and	CCONJ
ajis02-374	139	23	the	the	DET
ajis02-374	139	24	means	mean	NOUN
ajis02-374	139	25	of	of	ADP
ajis02-374	139	26	two	two	NUM
ajis02-374	139	27	categories	category	NOUN
ajis02-374	139	28	fell	fall	VERB
ajis02-374	139	29	below	below	ADV
ajis02-374	139	30	,	,	PUNCT
ajis02-374	139	31	indicating	indicate	VERB
ajis02-374	139	32	that	that	SCONJ
ajis02-374	139	33	user	user	NOUN
ajis02-374	139	34	practices	practice	NOUN
ajis02-374	139	35	were	be	AUX
ajis02-374	139	36	generally	generally	ADV
ajis02-374	139	37	regarded	regard	VERB
ajis02-374	139	38	satisfactory	satisfactory	ADJ
ajis02-374	139	39	.	.	PUNCT
ajis02-374	140	1	the	the	DET
ajis02-374	140	2	highest	high	ADJ
ajis02-374	140	3	rated	rate	VERB
ajis02-374	140	4	category	category	NOUN
ajis02-374	140	5	was	be	AUX
ajis02-374	140	6	the	the	DET
ajis02-374	140	7	installation	installation	NOUN
ajis02-374	140	8	of	of	ADP
ajis02-374	140	9	packages	package	NOUN
ajis02-374	140	10	.	.	PUNCT
ajis02-374	141	1	however	however	ADV
ajis02-374	141	2	,	,	PUNCT
ajis02-374	141	3	when	when	SCONJ
ajis02-374	141	4	examining	examine	VERB
ajis02-374	141	5	the	the	DET
ajis02-374	141	6	items	item	NOUN
ajis02-374	141	7	within	within	ADP
ajis02-374	141	8	the	the	DET
ajis02-374	141	9	category	category	NOUN
ajis02-374	141	10	,	,	PUNCT
ajis02-374	141	11	concern	concern	NOUN
ajis02-374	141	12	arises	arise	VERB
ajis02-374	141	13	as	as	ADP
ajis02-374	141	14	to	to	ADP
ajis02-374	141	15	the	the	DET
ajis02-374	141	16	capability	capability	NOUN
ajis02-374	141	17	of	of	ADP
ajis02-374	141	18	smes	sme	NOUN
ajis02-374	141	19	to	to	PART
ajis02-374	141	20	install	install	VERB
ajis02-374	141	21	packages	package	NOUN
ajis02-374	141	22	themselves	themselves	PRON
ajis02-374	141	23	.	.	PUNCT
ajis02-374	142	1	two	two	NUM
ajis02-374	142	2	items	item	NOUN
ajis02-374	142	3	attract	attract	VERB
ajis02-374	142	4	attention	attention	NOUN
ajis02-374	142	5	;	;	PUNCT
ajis02-374	142	6	they	they	PRON
ajis02-374	142	7	were	be	AUX
ajis02-374	142	8	rated	rate	VERB
ajis02-374	142	9	the	the	DET
ajis02-374	142	10	highest	high	ADJ
ajis02-374	142	11	and	and	CCONJ
ajis02-374	142	12	the	the	DET
ajis02-374	142	13	lowest	low	ADJ
ajis02-374	142	14	of	of	ADP
ajis02-374	142	15	all	all	DET
ajis02-374	142	16	items	item	NOUN
ajis02-374	142	17	respectively	respectively	ADV
ajis02-374	142	18	.	.	PUNCT
ajis02-374	143	1	the	the	DET
ajis02-374	143	2	items	item	NOUN
ajis02-374	143	3	are	be	AUX
ajis02-374	143	4	:	:	PUNCT
ajis02-374	143	5	•	•	ADJ
ajis02-374	143	6	outside	outside	ADP
ajis02-374	143	7	qualified	qualified	ADJ
ajis02-374	143	8	support	support	NOUN
ajis02-374	143	9	is	be	AUX
ajis02-374	143	10	required	require	VERB
ajis02-374	143	11	for	for	ADP
ajis02-374	143	12	the	the	DET
ajis02-374	143	13	installation	installation	NOUN
ajis02-374	143	14	of	of	ADP
ajis02-374	143	15	packages	package	NOUN
ajis02-374	143	16	and	and	CCONJ
ajis02-374	143	17	software	software	NOUN
ajis02-374	143	18	updates	update	NOUN
ajis02-374	143	19	(	(	PUNCT
ajis02-374	143	20	highest	high	ADJ
ajis02-374	143	21	mean	mean	NOUN
ajis02-374	143	22	of	of	ADP
ajis02-374	143	23	5.92	5.92	NUM
ajis02-374	143	24	)	)	PUNCT
ajis02-374	143	25	.	.	PUNCT
ajis02-374	144	1	•	•	NUM
ajis02-374	144	2	working	work	VERB
ajis02-374	144	3	papers	paper	NOUN
ajis02-374	144	4	show	show	VERB
ajis02-374	144	5	that	that	SCONJ
ajis02-374	144	6	conversion	conversion	NOUN
ajis02-374	144	7	from	from	ADP
ajis02-374	144	8	the	the	DET
ajis02-374	144	9	old	old	ADJ
ajis02-374	144	10	to	to	ADP
ajis02-374	144	11	the	the	DET
ajis02-374	144	12	new	new	ADJ
ajis02-374	144	13	system	system	NOUN
ajis02-374	144	14	was	be	AUX
ajis02-374	144	15	properly	properly	ADV
ajis02-374	144	16	carried	carry	VERB
ajis02-374	144	17	out	out	ADP
ajis02-374	144	18	(	(	PUNCT
ajis02-374	144	19	lowest	low	ADJ
ajis02-374	144	20	mean	mean	NOUN
ajis02-374	144	21	of	of	ADP
ajis02-374	144	22	3.26	3.26	NUM
ajis02-374	144	23	)	)	PUNCT
ajis02-374	144	24	.	.	PUNCT
ajis02-374	145	1	37	37	NUM
ajis02-374	145	2	ajis	ajis	NOUN
ajis02-374	145	3	vol	vol	VERB
ajis02-374	145	4	4	4	NUM
ajis02-374	145	5	no	no	NOUN
ajis02-374	145	6	.	.	NOUN
ajis02-374	146	1	1	1	NUM
ajis02-374	146	2	three	three	NUM
ajis02-374	146	3	user	user	NOUN
ajis02-374	146	4	practice	practice	NOUN
ajis02-374	146	5	categories	category	NOUN
ajis02-374	146	6	,	,	PUNCT
ajis02-374	146	7	namely	namely	ADV
ajis02-374	146	8	reconciliation	reconciliation	NOUN
ajis02-374	146	9	,	,	PUNCT
ajis02-374	146	10	security	security	NOUN
ajis02-374	146	11	,	,	PUNCT
ajis02-374	146	12	and	and	CCONJ
ajis02-374	146	13	processing	processing	NOUN
ajis02-374	146	14	and	and	CCONJ
ajis02-374	146	15	reporting	reporting	NOUN
ajis02-374	146	16	,	,	PUNCT
ajis02-374	146	17	were	be	AUX
ajis02-374	146	18	judged	judge	VERB
ajis02-374	146	19	to	to	PART
ajis02-374	146	20	be	be	AUX
ajis02-374	146	21	carried	carry	VERB
ajis02-374	146	22	out	out	ADP
ajis02-374	146	23	satisfactorily	satisfactorily	ADV
ajis02-374	146	24	.	.	PUNCT
ajis02-374	147	1	there	there	PRON
ajis02-374	147	2	is	be	VERB
ajis02-374	147	3	however	however	ADV
ajis02-374	147	4	one	one	NUM
ajis02-374	147	5	concern	concern	NOUN
ajis02-374	147	6	among	among	ADP
ajis02-374	147	7	security	security	NOUN
ajis02-374	147	8	practices	practice	NOUN
ajis02-374	147	9	,	,	PUNCT
ajis02-374	147	10	indicated	indicate	VERB
ajis02-374	147	11	by	by	ADP
ajis02-374	147	12	a	a	DET
ajis02-374	147	13	low	low	ADJ
ajis02-374	147	14	mean	mean	NOUN
ajis02-374	147	15	rating	rating	NOUN
ajis02-374	147	16	,	,	PUNCT
ajis02-374	147	17	namely	namely	ADV
ajis02-374	147	18	•	•	NUM
ajis02-374	147	19	master	master	NOUN
ajis02-374	147	20	files	file	NOUN
ajis02-374	147	21	are	be	AUX
ajis02-374	147	22	regularly	regularly	ADV
ajis02-374	147	23	checked	check	VERB
ajis02-374	147	24	for	for	ADP
ajis02-374	147	25	anomalies	anomaly	NOUN
ajis02-374	147	26	,	,	PUNCT
ajis02-374	147	27	for	for	ADP
ajis02-374	147	28	example	example	NOUN
ajis02-374	147	29	account	account	NOUN
ajis02-374	147	30	balances	balance	NOUN
ajis02-374	147	31	are	be	AUX
ajis02-374	147	32	printed	print	VERB
ajis02-374	147	33	and	and	CCONJ
ajis02-374	147	34	verified	verify	VERB
ajis02-374	147	35	(	(	PUNCT
ajis02-374	147	36	mean	mean	NOUN
ajis02-374	147	37	3.63	3.63	NUM
ajis02-374	147	38	)	)	PUNCT
ajis02-374	147	39	.	.	PUNCT
ajis02-374	148	1	the	the	DET
ajis02-374	148	2	remaining	remain	VERB
ajis02-374	148	3	user	user	NOUN
ajis02-374	148	4	practice	practice	NOUN
ajis02-374	148	5	categories	category	NOUN
ajis02-374	148	6	are	be	AUX
ajis02-374	148	7	rated	rate	VERB
ajis02-374	148	8	below	below	ADP
ajis02-374	148	9	4	4	NUM
ajis02-374	148	10	,	,	PUNCT
ajis02-374	148	11	the	the	DET
ajis02-374	148	12	scale	scale	NOUN
ajis02-374	148	13	midpoint	midpoint	NOUN
ajis02-374	148	14	.	.	PUNCT
ajis02-374	149	1	they	they	PRON
ajis02-374	149	2	are	be	AUX
ajis02-374	149	3	acquisition	acquisition	NOUN
ajis02-374	149	4	and	and	CCONJ
ajis02-374	149	5	understanding	understanding	NOUN
ajis02-374	149	6	.	.	PUNCT
ajis02-374	150	1	within	within	ADP
ajis02-374	150	2	the	the	DET
ajis02-374	150	3	former	former	ADJ
ajis02-374	150	4	,	,	PUNCT
ajis02-374	150	5	particular	particular	ADJ
ajis02-374	150	6	concern	concern	NOUN
ajis02-374	150	7	exists	exist	VERB
ajis02-374	150	8	for	for	ADP
ajis02-374	150	9	the	the	DET
ajis02-374	150	10	following	follow	VERB
ajis02-374	150	11	item	item	NOUN
ajis02-374	150	12	:	:	PUNCT
ajis02-374	150	13	•	•	NUM
ajis02-374	150	14	users	user	NOUN
ajis02-374	150	15	have	have	VERB
ajis02-374	150	16	the	the	DET
ajis02-374	150	17	knowledge	knowledge	NOUN
ajis02-374	150	18	and	and	CCONJ
ajis02-374	150	19	skills	skill	NOUN
ajis02-374	150	20	to	to	PART
ajis02-374	150	21	participate	participate	VERB
ajis02-374	150	22	in	in	ADP
ajis02-374	150	23	the	the	DET
ajis02-374	150	24	evaluation	evaluation	NOUN
ajis02-374	150	25	and	and	CCONJ
ajis02-374	150	26	selection	selection	NOUN
ajis02-374	150	27	of	of	ADP
ajis02-374	150	28	packages	package	NOUN
ajis02-374	150	29	(	(	PUNCT
ajis02-374	150	30	mean	mean	NOUN
ajis02-374	150	31	3.33	3.33	NUM
ajis02-374	150	32	)	)	PUNCT
ajis02-374	150	33	.	.	PUNCT
ajis02-374	151	1	this	this	DET
ajis02-374	151	2	lack	lack	NOUN
ajis02-374	151	3	of	of	ADP
ajis02-374	151	4	knowledge	knowledge	NOUN
ajis02-374	151	5	and	and	CCONJ
ajis02-374	151	6	skill	skill	NOUN
ajis02-374	151	7	is	be	AUX
ajis02-374	151	8	reflected	reflect	VERB
ajis02-374	151	9	in	in	ADP
ajis02-374	151	10	the	the	DET
ajis02-374	151	11	category	category	NOUN
ajis02-374	151	12	of	of	ADP
ajis02-374	151	13	understanding	understanding	NOUN
ajis02-374	151	14	where	where	SCONJ
ajis02-374	151	15	two	two	NUM
ajis02-374	151	16	items	item	NOUN
ajis02-374	151	17	are	be	AUX
ajis02-374	151	18	lowly	lowly	ADV
ajis02-374	151	19	rated	rate	VERB
ajis02-374	151	20	:	:	PUNCT
ajis02-374	151	21	•	•	NUM
ajis02-374	151	22	users	user	NOUN
ajis02-374	151	23	are	be	AUX
ajis02-374	151	24	able	able	ADJ
ajis02-374	151	25	to	to	PART
ajis02-374	151	26	manage	manage	VERB
ajis02-374	151	27	packages	package	NOUN
ajis02-374	151	28	'	'	PART
ajis02-374	151	29	operations	operation	NOUN
ajis02-374	151	30	and	and	CCONJ
ajis02-374	151	31	reporting	reporting	NOUN
ajis02-374	151	32	because	because	SCONJ
ajis02-374	151	33	of	of	ADP
ajis02-374	151	34	package	package	NOUN
ajis02-374	151	35	understanding	understanding	NOUN
ajis02-374	151	36	(	(	PUNCT
ajis02-374	151	37	mean	mean	NOUN
ajis02-374	151	38	3.50	3.50	NUM
ajis02-374	151	39	)	)	PUNCT
ajis02-374	151	40	.	.	PUNCT
ajis02-374	152	1	•	•	NUM
ajis02-374	152	2	users	user	NOUN
ajis02-374	152	3	receive	receive	VERB
ajis02-374	152	4	adequate	adequate	ADJ
ajis02-374	152	5	training	training	NOUN
ajis02-374	152	6	before	before	SCONJ
ajis02-374	152	7	packages	package	NOUN
ajis02-374	152	8	are	be	AUX
ajis02-374	152	9	installed	instal	VERB
ajis02-374	152	10	(	(	PUNCT
ajis02-374	152	11	mean	mean	NOUN
ajis02-374	152	12	3.32	3.32	NUM
ajis02-374	152	13	)	)	PUNCT
ajis02-374	152	14	.	.	PUNCT
ajis02-374	153	1	from	from	ADP
ajis02-374	153	2	analysis	analysis	NOUN
ajis02-374	153	3	of	of	ADP
ajis02-374	153	4	responses	response	NOUN
ajis02-374	153	5	it	it	PRON
ajis02-374	153	6	can	can	AUX
ajis02-374	153	7	be	be	AUX
ajis02-374	153	8	concluded	conclude	VERB
ajis02-374	153	9	that	that	SCONJ
ajis02-374	153	10	the	the	DET
ajis02-374	153	11	installation	installation	NOUN
ajis02-374	153	12	phase	phase	NOUN
ajis02-374	153	13	of	of	ADP
ajis02-374	153	14	packages	package	NOUN
ajis02-374	153	15	could	could	AUX
ajis02-374	153	16	pose	pose	VERB
ajis02-374	153	17	problems	problem	NOUN
ajis02-374	153	18	within	within	ADP
ajis02-374	153	19	smes	sme	NOUN
ajis02-374	153	20	and	and	CCONJ
ajis02-374	153	21	a	a	DET
ajis02-374	153	22	major	major	ADJ
ajis02-374	153	23	reason	reason	NOUN
ajis02-374	153	24	for	for	ADP
ajis02-374	153	25	this	this	PRON
ajis02-374	153	26	appears	appear	VERB
ajis02-374	153	27	to	to	PART
ajis02-374	153	28	be	be	AUX
ajis02-374	153	29	the	the	DET
ajis02-374	153	30	lack	lack	NOUN
ajis02-374	153	31	of	of	ADP
ajis02-374	153	32	user	user	NOUN
ajis02-374	153	33	understanding	understanding	NOUN
ajis02-374	153	34	.	.	PUNCT
ajis02-374	154	1	the	the	DET
ajis02-374	154	2	lack	lack	NOUN
ajis02-374	154	3	of	of	ADP
ajis02-374	154	4	understanding	understanding	NOUN
ajis02-374	154	5	manifests	manifest	VERB
ajis02-374	154	6	itself	itself	PRON
ajis02-374	154	7	in	in	ADP
ajis02-374	154	8	inadequate	inadequate	ADJ
ajis02-374	154	9	training	training	NOUN
ajis02-374	154	10	prior	prior	ADV
ajis02-374	154	11	to	to	ADP
ajis02-374	154	12	the	the	DET
ajis02-374	154	13	acquisition	acquisition	NOUN
ajis02-374	154	14	of	of	ADP
ajis02-374	154	15	packages	package	NOUN
ajis02-374	154	16	which	which	PRON
ajis02-374	154	17	may	may	AUX
ajis02-374	154	18	impede	impede	VERB
ajis02-374	154	19	smes	sme	NOUN
ajis02-374	154	20	'	'	PART
ajis02-374	154	21	participation	participation	NOUN
ajis02-374	154	22	in	in	ADP
ajis02-374	154	23	the	the	DET
ajis02-374	154	24	evaluation	evaluation	NOUN
ajis02-374	154	25	and	and	CCONJ
ajis02-374	154	26	selection	selection	NOUN
ajis02-374	154	27	of	of	ADP
ajis02-374	154	28	packages	package	NOUN
ajis02-374	154	29	and	and	CCONJ
ajis02-374	154	30	subsequently	subsequently	ADV
ajis02-374	154	31	not	not	PART
ajis02-374	154	32	understanding	understand	VERB
ajis02-374	154	33	packages	package	NOUN
ajis02-374	154	34	'	'	PART
ajis02-374	154	35	operations	operation	NOUN
ajis02-374	154	36	and	and	CCONJ
ajis02-374	154	37	reporting	reporting	NOUN
ajis02-374	154	38	functions	function	NOUN
ajis02-374	154	39	.	.	PUNCT
ajis02-374	155	1	the	the	DET
ajis02-374	155	2	findings	finding	NOUN
ajis02-374	155	3	confirmed	confirm	VERB
ajis02-374	155	4	pervious	pervious	ADJ
ajis02-374	155	5	studies	study	NOUN
ajis02-374	155	6	,	,	PUNCT
ajis02-374	155	7	reviewed	review	VERB
ajis02-374	155	8	in	in	ADP
ajis02-374	155	9	an	an	DET
ajis02-374	155	10	earlier	early	ADJ
ajis02-374	155	11	section	section	NOUN
ajis02-374	155	12	,	,	PUNCT
ajis02-374	155	13	that	that	SCONJ
ajis02-374	155	14	smes	sme	NOUN
ajis02-374	155	15	lack	lack	VERB
ajis02-374	155	16	internal	internal	ADJ
ajis02-374	155	17	is	be	AUX
ajis02-374	155	18	expertise	expertise	NOUN
ajis02-374	155	19	and	and	CCONJ
ajis02-374	155	20	depend	depend	VERB
ajis02-374	155	21	on	on	ADP
ajis02-374	155	22	outside	outside	ADJ
ajis02-374	155	23	support	support	NOUN
ajis02-374	155	24	in	in	ADP
ajis02-374	155	25	this	this	DET
ajis02-374	155	26	respect	respect	NOUN
ajis02-374	155	27	.	.	PUNCT
ajis02-374	156	1	design	design	NOUN
ajis02-374	156	2	features	feature	NOUN
ajis02-374	156	3	table	table	NOUN
ajis02-374	156	4	4	4	NUM
ajis02-374	156	5	provides	provide	VERB
ajis02-374	156	6	means	mean	NOUN
ajis02-374	156	7	and	and	CCONJ
ajis02-374	156	8	standard	standard	ADJ
ajis02-374	156	9	deviations	deviation	NOUN
ajis02-374	156	10	(	(	PUNCT
ajis02-374	156	11	sd	sd	NOUN
ajis02-374	156	12	)	)	PUNCT
ajis02-374	156	13	for	for	ADP
ajis02-374	156	14	design	design	NOUN
ajis02-374	156	15	feature	feature	NOUN
ajis02-374	156	16	responses	response	NOUN
ajis02-374	156	17	;	;	PUNCT
ajis02-374	156	18	categories	category	NOUN
ajis02-374	156	19	and	and	CCONJ
ajis02-374	156	20	items	item	NOUN
ajis02-374	156	21	are	be	AUX
ajis02-374	156	22	ranked	rank	VERB
ajis02-374	156	23	in	in	ADP
ajis02-374	156	24	descending	descend	VERB
ajis02-374	156	25	order	order	NOUN
ajis02-374	156	26	of	of	ADP
ajis02-374	156	27	means	mean	NOUN
ajis02-374	156	28	.	.	PUNCT
ajis02-374	157	1	three	three	NUM
ajis02-374	157	2	of	of	ADP
ajis02-374	157	3	the	the	DET
ajis02-374	157	4	six	six	NUM
ajis02-374	157	5	design	design	NOUN
ajis02-374	157	6	feature	feature	NOUN
ajis02-374	157	7	categories	category	NOUN
ajis02-374	157	8	were	be	AUX
ajis02-374	157	9	rated	rate	VERB
ajis02-374	157	10	above	above	ADP
ajis02-374	157	11	the	the	DET
ajis02-374	157	12	scale	scale	NOUN
ajis02-374	157	13	midpoint	midpoint	NOUN
ajis02-374	157	14	of	of	ADP
ajis02-374	157	15	4	4	NUM
ajis02-374	157	16	.	.	PUNCT
ajis02-374	158	1	the	the	DET
ajis02-374	158	2	features	feature	NOUN
ajis02-374	158	3	offered	offer	VERB
ajis02-374	158	4	for	for	ADP
ajis02-374	158	5	processing	processing	NOUN
ajis02-374	158	6	and	and	CCONJ
ajis02-374	158	7	reporting	reporting	NOUN
ajis02-374	158	8	,	,	PUNCT
ajis02-374	158	9	access	access	NOUN
ajis02-374	158	10	control	control	NOUN
ajis02-374	158	11	and	and	CCONJ
ajis02-374	158	12	installation	installation	NOUN
ajis02-374	158	13	appear	appear	VERB
ajis02-374	158	14	to	to	PART
ajis02-374	158	15	exist	exist	VERB
ajis02-374	158	16	in	in	ADP
ajis02-374	158	17	a	a	DET
ajis02-374	158	18	satisfactory	satisfactory	ADJ
ajis02-374	158	19	manner	manner	NOUN
ajis02-374	158	20	among	among	ADP
ajis02-374	158	21	smes	sme	NOUN
ajis02-374	158	22	with	with	ADP
ajis02-374	158	23	the	the	DET
ajis02-374	158	24	exception	exception	NOUN
ajis02-374	158	25	of	of	ADP
ajis02-374	158	26	two	two	NUM
ajis02-374	158	27	items	item	NOUN
ajis02-374	158	28	,	,	PUNCT
ajis02-374	158	29	namely	namely	ADV
ajis02-374	158	30	•	•	NUM
ajis02-374	158	31	packages	package	NOUN
ajis02-374	158	32	are	be	AUX
ajis02-374	158	33	not	not	PART
ajis02-374	158	34	complex	complex	ADJ
ajis02-374	158	35	enough	enough	ADV
ajis02-374	158	36	to	to	PART
ajis02-374	158	37	require	require	VERB
ajis02-374	158	38	the	the	DET
ajis02-374	158	39	support	support	NOUN
ajis02-374	158	40	of	of	ADP
ajis02-374	158	41	vendors	vendor	NOUN
ajis02-374	158	42	during	during	ADP
ajis02-374	158	43	installation	installation	NOUN
ajis02-374	158	44	(	(	PUNCT
ajis02-374	158	45	mean	mean	NOUN
ajis02-374	158	46	2.90	2.90	NUM
ajis02-374	158	47	)	)	PUNCT
ajis02-374	158	48	.	.	PUNCT
ajis02-374	159	1	•	•	NOUN
ajis02-374	159	2	a	a	DET
ajis02-374	159	3	trail	trail	NOUN
ajis02-374	159	4	is	be	AUX
ajis02-374	159	5	kept	keep	VERB
ajis02-374	159	6	of	of	ADP
ajis02-374	159	7	system	system	NOUN
ajis02-374	159	8	users	user	NOUN
ajis02-374	159	9	,	,	PUNCT
ajis02-374	159	10	their	their	PRON
ajis02-374	159	11	identity	identity	NOUN
ajis02-374	159	12	and	and	CCONJ
ajis02-374	159	13	activities	activity	NOUN
ajis02-374	159	14	(	(	PUNCT
ajis02-374	159	15	mean	mean	NOUN
ajis02-374	159	16	3.36	3.36	NUM
ajis02-374	159	17	)	)	PUNCT
ajis02-374	159	18	.	.	PUNCT
ajis02-374	160	1	the	the	DET
ajis02-374	160	2	first	first	ADJ
ajis02-374	160	3	item	item	NOUN
ajis02-374	160	4	relates	relate	VERB
ajis02-374	160	5	to	to	ADP
ajis02-374	160	6	the	the	DET
ajis02-374	160	7	installation	installation	NOUN
ajis02-374	160	8	of	of	ADP
ajis02-374	160	9	packages	package	NOUN
ajis02-374	160	10	and	and	CCONJ
ajis02-374	160	11	may	may	AUX
ajis02-374	160	12	be	be	AUX
ajis02-374	160	13	one	one	NUM
ajis02-374	160	14	of	of	ADP
ajis02-374	160	15	the	the	DET
ajis02-374	160	16	major	major	ADJ
ajis02-374	160	17	reasons	reason	NOUN
ajis02-374	160	18	why	why	SCONJ
ajis02-374	160	19	smes	sme	NOUN
ajis02-374	160	20	rely	rely	VERB
ajis02-374	160	21	on	on	ADP
ajis02-374	160	22	outside	outside	ADJ
ajis02-374	160	23	support	support	NOUN
ajis02-374	160	24	as	as	SCONJ
ajis02-374	160	25	reported	report	VERB
ajis02-374	160	26	earlier	early	ADV
ajis02-374	160	27	.	.	PUNCT
ajis02-374	161	1	the	the	DET
ajis02-374	161	2	remaining	remain	VERB
ajis02-374	161	3	design	design	NOUN
ajis02-374	161	4	feature	feature	NOUN
ajis02-374	161	5	categories	category	NOUN
ajis02-374	161	6	,	,	PUNCT
ajis02-374	161	7	audit	audit	NOUN
ajis02-374	161	8	trail	trail	NOUN
ajis02-374	161	9	,	,	PUNCT
ajis02-374	161	10	documentation	documentation	NOUN
ajis02-374	161	11	and	and	CCONJ
ajis02-374	161	12	data	datum	NOUN
ajis02-374	161	13	control	control	NOUN
ajis02-374	161	14	,	,	PUNCT
ajis02-374	161	15	were	be	AUX
ajis02-374	161	16	all	all	ADV
ajis02-374	161	17	rated	rate	VERB
ajis02-374	161	18	below	below	ADP
ajis02-374	161	19	the	the	DET
ajis02-374	161	20	scale	scale	NOUN
ajis02-374	161	21	midpoint	midpoint	NOUN
ajis02-374	161	22	.	.	PUNCT
ajis02-374	162	1	the	the	DET
ajis02-374	162	2	items	item	NOUN
ajis02-374	162	3	with	with	ADP
ajis02-374	162	4	the	the	DET
ajis02-374	162	5	highest	high	ADJ
ajis02-374	162	6	concerns	concern	NOUN
ajis02-374	162	7	indicate	indicate	VERB
ajis02-374	162	8	that	that	SCONJ
ajis02-374	162	9	packages	package	NOUN
ajis02-374	162	10	appear	appear	VERB
ajis02-374	162	11	to	to	PART
ajis02-374	162	12	lack	lack	VERB
ajis02-374	162	13	adequate	adequate	ADJ
ajis02-374	162	14	control	control	NOUN
ajis02-374	162	15	features	feature	NOUN
ajis02-374	162	16	.	.	PUNCT
ajis02-374	163	1	control	control	NOUN
ajis02-374	163	2	appears	appear	VERB
ajis02-374	163	3	to	to	PART
ajis02-374	163	4	be	be	AUX
ajis02-374	163	5	deficient	deficient	ADJ
ajis02-374	163	6	in	in	ADP
ajis02-374	163	7	the	the	DET
ajis02-374	163	8	following	follow	VERB
ajis02-374	163	9	areas	area	NOUN
ajis02-374	163	10	:	:	PUNCT
ajis02-374	163	11	•	•	NUM
ajis02-374	163	12	error	error	NOUN
ajis02-374	163	13	messages	message	NOUN
ajis02-374	163	14	provide	provide	VERB
ajis02-374	163	15	explanations	explanation	NOUN
ajis02-374	163	16	of	of	ADP
ajis02-374	163	17	errors	error	NOUN
ajis02-374	163	18	and	and	CCONJ
ajis02-374	163	19	corrective	corrective	ADJ
ajis02-374	163	20	actions	action	NOUN
ajis02-374	163	21	required	require	VERB
ajis02-374	163	22	(	(	PUNCT
ajis02-374	163	23	mean	mean	NOUN
ajis02-374	163	24	3.53	3.53	NUM
ajis02-374	163	25	)	)	PUNCT
ajis02-374	163	26	.	.	PUNCT
ajis02-374	164	1	•	•	NUM
ajis02-374	164	2	the	the	DET
ajis02-374	164	3	system	system	NOUN
ajis02-374	164	4	forces	force	VERB
ajis02-374	164	5	the	the	DET
ajis02-374	164	6	printout	printout	NOUN
ajis02-374	164	7	or	or	CCONJ
ajis02-374	164	8	archiving	archiving	NOUN
ajis02-374	164	9	of	of	ADP
ajis02-374	164	10	transactions	transaction	NOUN
ajis02-374	164	11	before	before	SCONJ
ajis02-374	164	12	they	they	PRON
ajis02-374	164	13	are	be	AUX
ajis02-374	164	14	purged	purge	VERB
ajis02-374	164	15	from	from	ADP
ajis02-374	164	16	the	the	DET
ajis02-374	164	17	system	system	NOUN
ajis02-374	164	18	(	(	PUNCT
ajis02-374	164	19	mean	mean	NOUN
ajis02-374	164	20	3.53	3.53	NUM
ajis02-374	164	21	)	)	PUNCT
ajis02-374	164	22	.	.	PUNCT
ajis02-374	165	1	•	•	NUM
ajis02-374	165	2	inbuilt	inbuilt	ADJ
ajis02-374	165	3	controls	control	VERB
ajis02-374	165	4	alert	alert	ADJ
ajis02-374	165	5	users	user	NOUN
ajis02-374	165	6	to	to	PART
ajis02-374	165	7	reconcile	reconcile	VERB
ajis02-374	165	8	sub	sub	NOUN
ajis02-374	165	9	ledgers	ledger	NOUN
ajis02-374	165	10	with	with	ADP
ajis02-374	165	11	control	control	NOUN
ajis02-374	165	12	accounts	account	NOUN
ajis02-374	165	13	(	(	PUNCT
ajis02-374	165	14	mean	mean	NOUN
ajis02-374	165	15	3.55	3.55	NUM
ajis02-374	165	16	)	)	PUNCT
ajis02-374	165	17	.	.	PUNCT
ajis02-374	166	1	•	•	NUM
ajis02-374	166	2	packages	package	NOUN
ajis02-374	166	3	do	do	AUX
ajis02-374	166	4	not	not	PART
ajis02-374	166	5	permit	permit	VERB
ajis02-374	166	6	period	period	NOUN
ajis02-374	166	7	-	-	PUNCT
ajis02-374	166	8	end	end	NOUN
ajis02-374	166	9	procedures	procedure	NOUN
ajis02-374	166	10	to	to	PART
ajis02-374	166	11	be	be	AUX
ajis02-374	166	12	completed	complete	VERB
ajis02-374	166	13	until	until	SCONJ
ajis02-374	166	14	all	all	DET
ajis02-374	166	15	required	require	VERB
ajis02-374	166	16	reports	report	NOUN
ajis02-374	166	17	are	be	AUX
ajis02-374	166	18	produced	produce	VERB
ajis02-374	166	19	(	(	PUNCT
ajis02-374	166	20	mean	mean	NOUN
ajis02-374	166	21	3.56	3.56	NUM
ajis02-374	166	22	)	)	PUNCT
ajis02-374	166	23	.	.	PUNCT
ajis02-374	167	1	from	from	ADP
ajis02-374	167	2	the	the	DET
ajis02-374	167	3	analysis	analysis	NOUN
ajis02-374	167	4	of	of	ADP
ajis02-374	167	5	responses	response	NOUN
ajis02-374	167	6	it	it	PRON
ajis02-374	167	7	can	can	AUX
ajis02-374	167	8	be	be	AUX
ajis02-374	167	9	concluded	conclude	VERB
ajis02-374	167	10	that	that	SCONJ
ajis02-374	167	11	smes	sme	NOUN
ajis02-374	167	12	find	find	VERB
ajis02-374	167	13	packages	package	NOUN
ajis02-374	167	14	complex	complex	ADJ
ajis02-374	167	15	,	,	PUNCT
ajis02-374	167	16	at	at	ADP
ajis02-374	167	17	least	least	ADJ
ajis02-374	167	18	in	in	ADP
ajis02-374	167	19	the	the	DET
ajis02-374	167	20	opinion	opinion	NOUN
ajis02-374	167	21	of	of	ADP
ajis02-374	167	22	public	public	ADJ
ajis02-374	167	23	accountants	accountant	NOUN
ajis02-374	167	24	,	,	PUNCT
ajis02-374	167	25	and	and	CCONJ
ajis02-374	167	26	hence	hence	ADV
ajis02-374	167	27	smes	sme	NOUN
ajis02-374	167	28	require	require	VERB
ajis02-374	167	29	outside	outside	ADJ
ajis02-374	167	30	support	support	NOUN
ajis02-374	167	31	.	.	PUNCT
ajis02-374	168	1	furthermore	furthermore	ADV
ajis02-374	168	2	,	,	PUNCT
ajis02-374	168	3	packages	package	NOUN
ajis02-374	168	4	appear	appear	VERB
ajis02-374	168	5	to	to	PART
ajis02-374	168	6	lack	lack	VERB
ajis02-374	168	7	a	a	DET
ajis02-374	168	8	number	number	NOUN
ajis02-374	168	9	of	of	ADP
ajis02-374	168	10	important	important	ADJ
ajis02-374	168	11	control	control	NOUN
ajis02-374	168	12	features	feature	NOUN
ajis02-374	168	13	which	which	PRON
ajis02-374	168	14	,	,	PUNCT
ajis02-374	168	15	considering	consider	VERB
ajis02-374	168	16	the	the	DET
ajis02-374	168	17	lack	lack	NOUN
ajis02-374	168	18	of	of	ADP
ajis02-374	168	19	internal	internal	ADJ
ajis02-374	168	20	is	be	AUX
ajis02-374	168	21	/	/	PUNCT
ajis02-374	168	22	it	it	PRON
ajis02-374	168	23	expertise	expertise	NOUN
ajis02-374	168	24	in	in	ADP
ajis02-374	168	25	smes	sme	NOUN
ajis02-374	168	26	,	,	PUNCT
ajis02-374	168	27	could	could	AUX
ajis02-374	168	28	result	result	VERB
ajis02-374	168	29	in	in	ADP
ajis02-374	168	30	malfunctions	malfunction	NOUN
ajis02-374	168	31	of	of	ADP
ajis02-374	168	32	their	their	PRON
ajis02-374	168	33	accounting	accounting	NOUN
ajis02-374	168	34	information	information	NOUN
ajis02-374	168	35	processing	processing	NOUN
ajis02-374	168	36	systems	system	NOUN
ajis02-374	168	37	.	.	PUNCT
ajis02-374	169	1	38	38	NUM
ajis02-374	169	2	ajis	ajis	NOUN
ajis02-374	169	3	vol	vol	NOUN
ajis02-374	169	4	4	4	NUM
ajis02-374	169	5	no	no	NOUN
ajis02-374	169	6	.	.	NOUN
ajis02-374	169	7	1	1	NUM
ajis02-374	169	8	table	table	NOUN
ajis02-374	169	9	4	4	NUM
ajis02-374	169	10	:	:	PUNCT
ajis02-374	169	11	means	mean	NOUN
ajis02-374	169	12	and	and	CCONJ
ajis02-374	169	13	standard	standard	ADJ
ajis02-374	169	14	deviations	deviation	NOUN
ajis02-374	169	15	for	for	ADP
ajis02-374	169	16	design	design	NOUN
ajis02-374	169	17	features	feature	NOUN
ajis02-374	169	18	mean	mean	VERB
ajis02-374	169	19	sd	sd	ADP
ajis02-374	169	20	processing	processing	NOUN
ajis02-374	169	21	and	and	CCONJ
ajis02-374	169	22	reporting	report	VERB
ajis02-374	169	23	data	datum	NOUN
ajis02-374	169	24	input	input	NOUN
ajis02-374	169	25	provides	provide	VERB
ajis02-374	169	26	space	space	NOUN
ajis02-374	169	27	to	to	PART
ajis02-374	169	28	store	store	VERB
ajis02-374	169	29	transaction	transaction	NOUN
ajis02-374	169	30	descriptions	description	NOUN
ajis02-374	169	31	and	and	CCONJ
ajis02-374	169	32	crossreferences	crossreference	NOUN
ajis02-374	169	33	.	.	PUNCT
ajis02-374	170	1	details	detail	NOUN
ajis02-374	170	2	stored	store	VERB
ajis02-374	170	3	in	in	ADP
ajis02-374	170	4	ledgers	ledger	NOUN
ajis02-374	170	5	and	and	CCONJ
ajis02-374	170	6	sub	sub	NOUN
ajis02-374	170	7	ledgers	ledger	NOUN
ajis02-374	170	8	enable	enable	VERB
ajis02-374	170	9	transactions	transaction	NOUN
ajis02-374	170	10	to	to	PART
ajis02-374	170	11	be	be	AUX
ajis02-374	170	12	traced	trace	VERB
ajis02-374	170	13	.	.	PUNCT
ajis02-374	171	1	reports	report	NOUN
ajis02-374	171	2	produced	produce	VERB
ajis02-374	171	3	by	by	ADP
ajis02-374	171	4	packages	package	NOUN
ajis02-374	171	5	support	support	VERB
ajis02-374	171	6	management	management	NOUN
ajis02-374	171	7	decision	decision	NOUN
ajis02-374	171	8	-	-	PUNCT
ajis02-374	171	9	making	making	NOUN
ajis02-374	171	10	.	.	PUNCT
ajis02-374	172	1	access	access	NOUN
ajis02-374	172	2	control	control	NOUN
ajis02-374	172	3	packages	package	NOUN
ajis02-374	172	4	contain	contain	VERB
ajis02-374	172	5	access	access	NOUN
ajis02-374	172	6	control	control	NOUN
ajis02-374	172	7	mechanisms	mechanism	NOUN
ajis02-374	172	8	such	such	ADJ
ajis02-374	172	9	as	as	ADP
ajis02-374	172	10	password	password	NOUN
ajis02-374	172	11	control	control	NOUN
ajis02-374	172	12	.	.	PUNCT
ajis02-374	173	1	access	access	NOUN
ajis02-374	173	2	can	can	AUX
ajis02-374	173	3	be	be	AUX
ajis02-374	173	4	controlled	control	VERB
ajis02-374	173	5	to	to	PART
ajis02-374	173	6	enable	enable	VERB
ajis02-374	173	7	different	different	ADJ
ajis02-374	173	8	persons	person	NOUN
ajis02-374	173	9	varying	vary	VERB
ajis02-374	173	10	degrees	degree	NOUN
ajis02-374	173	11	of	of	ADP
ajis02-374	173	12	access	access	NOUN
ajis02-374	173	13	to	to	ADP
ajis02-374	173	14	data	datum	NOUN
ajis02-374	173	15	and	and	CCONJ
ajis02-374	173	16	functions	function	NOUN
ajis02-374	173	17	.	.	PUNCT
ajis02-374	174	1	a	a	DET
ajis02-374	174	2	trail	trail	NOUN
ajis02-374	174	3	is	be	AUX
ajis02-374	174	4	kept	keep	VERB
ajis02-374	174	5	of	of	ADP
ajis02-374	174	6	system	system	NOUN
ajis02-374	174	7	users	user	NOUN
ajis02-374	174	8	,	,	PUNCT
ajis02-374	174	9	their	their	PRON
ajis02-374	174	10	identity	identity	NOUN
ajis02-374	174	11	and	and	CCONJ
ajis02-374	174	12	activities	activity	NOUN
ajis02-374	174	13	.	.	PUNCT
ajis02-374	175	1	installation	installation	NOUN
ajis02-374	175	2	packages	package	NOUN
ajis02-374	175	3	can	can	AUX
ajis02-374	175	4	be	be	AUX
ajis02-374	175	5	installed	instal	VERB
ajis02-374	175	6	in	in	ADP
ajis02-374	175	7	modules	module	NOUN
ajis02-374	175	8	at	at	ADP
ajis02-374	175	9	different	different	ADJ
ajis02-374	175	10	intervals	interval	NOUN
ajis02-374	175	11	.	.	PUNCT
ajis02-374	176	1	package	package	NOUN
ajis02-374	176	2	modules	module	NOUN
ajis02-374	176	3	can	can	AUX
ajis02-374	176	4	easily	easily	ADV
ajis02-374	176	5	be	be	AUX
ajis02-374	176	6	integrated	integrate	VERB
ajis02-374	176	7	with	with	ADP
ajis02-374	176	8	modules	module	NOUN
ajis02-374	176	9	installed	instal	VERB
ajis02-374	176	10	earlier	early	ADV
ajis02-374	176	11	.	.	PUNCT
ajis02-374	177	1	packages	package	NOUN
ajis02-374	177	2	are	be	AUX
ajis02-374	177	3	not	not	PART
ajis02-374	177	4	complex	complex	ADJ
ajis02-374	177	5	enough	enough	ADV
ajis02-374	177	6	to	to	PART
ajis02-374	177	7	require	require	VERB
ajis02-374	177	8	the	the	DET
ajis02-374	177	9	support	support	NOUN
ajis02-374	177	10	of	of	ADP
ajis02-374	177	11	vendors	vendor	NOUN
ajis02-374	177	12	during	during	ADP
ajis02-374	177	13	installation	installation	NOUN
ajis02-374	177	14	.	.	PUNCT
ajis02-374	178	1	audit	audit	NOUN
ajis02-374	178	2	trail	trail	NOUN
ajis02-374	178	3	changes	change	NOUN
ajis02-374	178	4	to	to	PART
ajis02-374	178	5	master	master	VERB
ajis02-374	178	6	files	file	NOUN
ajis02-374	178	7	are	be	AUX
ajis02-374	178	8	recorded	record	VERB
ajis02-374	178	9	in	in	ADP
ajis02-374	178	10	audit	audit	NOUN
ajis02-374	178	11	trails	trail	NOUN
ajis02-374	178	12	.	.	PUNCT
ajis02-374	179	1	audit	audit	NOUN
ajis02-374	179	2	trail	trail	NOUN
ajis02-374	179	3	details	detail	NOUN
ajis02-374	179	4	are	be	AUX
ajis02-374	179	5	printed	print	VERB
ajis02-374	179	6	to	to	PART
ajis02-374	179	7	allow	allow	VERB
ajis02-374	179	8	reference	reference	NOUN
ajis02-374	179	9	to	to	ADP
ajis02-374	179	10	supporting	support	VERB
ajis02-374	179	11	documentation	documentation	NOUN
ajis02-374	179	12	.	.	PUNCT
ajis02-374	180	1	packages	package	NOUN
ajis02-374	180	2	do	do	AUX
ajis02-374	180	3	not	not	PART
ajis02-374	180	4	permit	permit	VERB
ajis02-374	180	5	period	period	NOUN
ajis02-374	180	6	-	-	PUNCT
ajis02-374	180	7	end	end	NOUN
ajis02-374	180	8	procedures	procedure	NOUN
ajis02-374	180	9	to	to	PART
ajis02-374	180	10	be	be	AUX
ajis02-374	180	11	completed	complete	VERB
ajis02-374	180	12	until	until	SCONJ
ajis02-374	180	13	all	all	DET
ajis02-374	180	14	required	require	VERB
ajis02-374	180	15	reports	report	NOUN
ajis02-374	180	16	are	be	AUX
ajis02-374	180	17	produced	produce	VERB
ajis02-374	180	18	.	.	PUNCT
ajis02-374	181	1	documentation	documentation	NOUN
ajis02-374	181	2	documentation	documentation	NOUN
ajis02-374	181	3	(	(	PUNCT
ajis02-374	181	4	e.g.	e.g.	ADV
ajis02-374	181	5	on	on	ADP
ajis02-374	181	6	conversion	conversion	NOUN
ajis02-374	181	7	)	)	PUNCT
ajis02-374	181	8	support	support	VERB
ajis02-374	181	9	the	the	DET
ajis02-374	181	10	installation	installation	NOUN
ajis02-374	181	11	of	of	ADP
ajis02-374	181	12	packages	package	NOUN
ajis02-374	181	13	.	.	PUNCT
ajis02-374	182	1	the	the	DET
ajis02-374	182	2	provided	provide	VERB
ajis02-374	182	3	documentation	documentation	NOUN
ajis02-374	182	4	support	support	VERB
ajis02-374	182	5	the	the	DET
ajis02-374	182	6	effective	effective	ADJ
ajis02-374	182	7	use	use	NOUN
ajis02-374	182	8	of	of	ADP
ajis02-374	182	9	packages	package	NOUN
ajis02-374	182	10	.	.	PUNCT
ajis02-374	183	1	error	error	NOUN
ajis02-374	183	2	messages	message	NOUN
ajis02-374	183	3	provide	provide	VERB
ajis02-374	183	4	explanations	explanation	NOUN
ajis02-374	183	5	of	of	ADP
ajis02-374	183	6	errors	error	NOUN
ajis02-374	183	7	and	and	CCONJ
ajis02-374	183	8	corrective	corrective	ADJ
ajis02-374	183	9	actions	action	NOUN
ajis02-374	183	10	required	require	VERB
ajis02-374	183	11	.	.	PUNCT
ajis02-374	184	1	data	datum	NOUN
ajis02-374	184	2	control	control	NOUN
ajis02-374	184	3	warnings	warning	NOUN
ajis02-374	184	4	are	be	AUX
ajis02-374	184	5	provided	provide	VERB
ajis02-374	184	6	before	before	ADP
ajis02-374	184	7	importing	import	VERB
ajis02-374	184	8	master	master	NOUN
ajis02-374	184	9	or	or	CCONJ
ajis02-374	184	10	transaction	transaction	NOUN
ajis02-374	184	11	files	file	NOUN
ajis02-374	184	12	over	over	ADP
ajis02-374	184	13	existing	exist	VERB
ajis02-374	184	14	ones	one	NOUN
ajis02-374	184	15	.	.	PUNCT
ajis02-374	185	1	inbuilt	inbuilt	ADJ
ajis02-374	185	2	controls	control	VERB
ajis02-374	185	3	alert	alert	ADJ
ajis02-374	185	4	users	user	NOUN
ajis02-374	185	5	to	to	PART
ajis02-374	185	6	reconcile	reconcile	VERB
ajis02-374	185	7	sub	sub	NOUN
ajis02-374	185	8	ledgers	ledger	NOUN
ajis02-374	185	9	with	with	ADP
ajis02-374	185	10	control	control	NOUN
ajis02-374	185	11	accounts	account	NOUN
ajis02-374	185	12	.	.	PUNCT
ajis02-374	186	1	the	the	DET
ajis02-374	186	2	system	system	NOUN
ajis02-374	186	3	forces	force	VERB
ajis02-374	186	4	the	the	DET
ajis02-374	186	5	printout	printout	NOUN
ajis02-374	186	6	or	or	CCONJ
ajis02-374	186	7	archiving	archiving	NOUN
ajis02-374	186	8	of	of	ADP
ajis02-374	186	9	transactions	transaction	NOUN
ajis02-374	186	10	before	before	SCONJ
ajis02-374	186	11	they	they	PRON
ajis02-374	186	12	are	be	AUX
ajis02-374	186	13	purged	purge	VERB
ajis02-374	186	14	from	from	ADP
ajis02-374	186	15	the	the	DET
ajis02-374	186	16	system	system	NOUN
ajis02-374	186	17	.	.	PUNCT
ajis02-374	187	1	4.88	4.88	NUM
ajis02-374	187	2	5.07	5.07	NUM
ajis02-374	187	3	5.05	5.05	NUM
ajis02-374	187	4	4.53	4.53	NUM
ajis02-374	187	5	4.52	4.52	NUM
ajis02-374	187	6	5.27	5.27	NUM
ajis02-374	187	7	4.96	4.96	NUM
ajis02-374	187	8	3.36	3.36	NUM
ajis02-374	187	9	4.17	4.17	NUM
ajis02-374	187	10	5.15	5.15	NUM
ajis02-374	187	11	4.55	4.55	NUM
ajis02-374	187	12	2.90	2.90	NUM
ajis02-374	187	13	3.90	3.90	NUM
ajis02-374	187	14	4.14	4.14	NUM
ajis02-374	187	15	3.99	3.99	NUM
ajis02-374	187	16	3.56	3.56	NUM
ajis02-374	187	17	3.89	3.89	NUM
ajis02-374	187	18	4.08	4.08	NUM
ajis02-374	187	19	4.05	4.05	NUM
ajis02-374	187	20	3.53	3.53	NUM
ajis02-374	187	21	3.83	3.83	NUM
ajis02-374	187	22	4.44	4.44	NUM
ajis02-374	187	23	3.55	3.55	NUM
ajis02-374	187	24	3.53	3.53	NUM
ajis02-374	187	25	1.31	1.31	NUM
ajis02-374	187	26	1.26	1.26	NUM
ajis02-374	187	27	1.21	1.21	NUM
ajis02-374	187	28	1.47	1.47	NUM
ajis02-374	187	29	1.43	1.43	NUM
ajis02-374	187	30	1.19	1.19	NUM
ajis02-374	187	31	1.43	1.43	NUM
ajis02-374	187	32	1.67	1.67	NUM
ajis02-374	187	33	7.35	7.35	NUM
ajis02-374	187	34	1.23	1.23	NUM
ajis02-374	187	35	1.46	1.46	NUM
ajis02-374	187	36	1.38	1.38	NUM
ajis02-374	187	37	7.52	7.52	NUM
ajis02-374	187	38	1.49	1.49	NUM
ajis02-374	187	39	1.53	1.53	NUM
ajis02-374	187	40	1.54	1.54	NUM
ajis02-374	187	41	1.39	1.39	NUM
ajis02-374	187	42	1.41	1.41	NUM
ajis02-374	187	43	1.35	1.35	NUM
ajis02-374	187	44	1.43	1.43	NUM
ajis02-374	187	45	1.59	1.59	NUM
ajis02-374	187	46	1.56	1.56	NUM
ajis02-374	187	47	1.69	1.69	NUM
ajis02-374	187	48	1.54	1.54	NUM
ajis02-374	187	49	relationship	relationship	NOUN
ajis02-374	187	50	within	within	ADP
ajis02-374	187	51	and	and	CCONJ
ajis02-374	187	52	between	between	ADP
ajis02-374	187	53	user	user	NOUN
ajis02-374	187	54	practices	practice	NOUN
ajis02-374	187	55	and	and	CCONJ
ajis02-374	187	56	design	design	NOUN
ajis02-374	187	57	features	feature	NOUN
ajis02-374	187	58	to	to	PART
ajis02-374	187	59	establish	establish	VERB
ajis02-374	187	60	the	the	DET
ajis02-374	187	61	relationship	relationship	NOUN
ajis02-374	187	62	of	of	ADP
ajis02-374	187	63	the	the	DET
ajis02-374	187	64	six	six	NUM
ajis02-374	187	65	categories	category	NOUN
ajis02-374	187	66	with	with	ADP
ajis02-374	187	67	each	each	DET
ajis02-374	187	68	other	other	ADJ
ajis02-374	187	69	,	,	PUNCT
ajis02-374	187	70	correlation	correlation	NOUN
ajis02-374	187	71	coefficients	coefficient	NOUN
ajis02-374	187	72	were	be	AUX
ajis02-374	187	73	computed	compute	VERB
ajis02-374	187	74	in	in	ADP
ajis02-374	187	75	three	three	NUM
ajis02-374	187	76	areas	area	NOUN
ajis02-374	187	77	;	;	PUNCT
ajis02-374	187	78	they	they	PRON
ajis02-374	187	79	are	be	AUX
ajis02-374	187	80	shown	show	VERB
ajis02-374	187	81	in	in	ADP
ajis02-374	187	82	tables	table	NOUN
ajis02-374	187	83	5	5	NUM
ajis02-374	187	84	,	,	PUNCT
ajis02-374	187	85	6	6	NUM
ajis02-374	187	86	and	and	CCONJ
ajis02-374	187	87	7	7	NUM
ajis02-374	187	88	.	.	NOUN
ajis02-374	187	89	table	table	NOUN
ajis02-374	187	90	5	5	NUM
ajis02-374	187	91	:	:	PUNCT
ajis02-374	187	92	correlations	correlation	NOUN
ajis02-374	187	93	within	within	ADP
ajis02-374	187	94	user	user	NOUN
ajis02-374	187	95	practice	practice	NOUN
ajis02-374	187	96	categories	category	NOUN
ajis02-374	187	97	(	(	PUNCT
ajis02-374	187	98	1	1	NUM
ajis02-374	187	99	)	)	PUNCT
ajis02-374	187	100	(	(	PUNCT
ajis02-374	187	101	2	2	NUM
ajis02-374	187	102	)	)	PUNCT
ajis02-374	187	103	(	(	PUNCT
ajis02-374	187	104	3	3	X
ajis02-374	187	105	)	)	PUNCT
ajis02-374	187	106	(	(	PUNCT
ajis02-374	187	107	4	4	NUM
ajis02-374	187	108	)	)	PUNCT
ajis02-374	187	109	(	(	PUNCT
ajis02-374	187	110	5	5	NUM
ajis02-374	187	111	)	)	PUNCT
ajis02-374	187	112	(	(	PUNCT
ajis02-374	187	113	6	6	NUM
ajis02-374	187	114	)	)	PUNCT
ajis02-374	187	115	(	(	PUNCT
ajis02-374	187	116	1	1	X
ajis02-374	187	117	)	)	PUNCT
ajis02-374	187	118	acquisition	acquisition	NOUN
ajis02-374	187	119	(	(	PUNCT
ajis02-374	187	120	2	2	X
ajis02-374	187	121	)	)	PUNCT
ajis02-374	187	122	processing&reporting	processing&reporte	VERB
ajis02-374	187	123	(	(	PUNCT
ajis02-374	187	124	3	3	NUM
ajis02-374	187	125	)	)	PUNCT
ajis02-374	187	126	security	security	NOUN
ajis02-374	187	127	(	(	PUNCT
ajis02-374	187	128	4	4	NUM
ajis02-374	187	129	)	)	PUNCT
ajis02-374	187	130	reconciliation	reconciliation	NOUN
ajis02-374	187	131	(	(	PUNCT
ajis02-374	187	132	5	5	NUM
ajis02-374	187	133	)	)	PUNCT
ajis02-374	187	134	installation	installation	NOUN
ajis02-374	187	135	(	(	PUNCT
ajis02-374	187	136	6	6	NUM
ajis02-374	187	137	)	)	PUNCT
ajis02-374	187	138	understanding	understanding	NOUN
ajis02-374	187	139	*	*	PUNCT
ajis02-374	187	140	*	*	PUNCT
ajis02-374	187	141	*	*	PUNCT
ajis02-374	187	142	p<.001	p<.001	NOUN
ajis02-374	187	143	*	*	PUNCT
ajis02-374	187	144	*	*	PUNCT
ajis02-374	187	145	p<.01	p<.01	VERB
ajis02-374	187	146	1	1	NUM
ajis02-374	187	147	.34	.34	NUM
ajis02-374	187	148	*	*	NOUN
ajis02-374	187	149	*	*	PROPN
ajis02-374	187	150	.33	.33	NUM
ajis02-374	187	151	*	*	PROPN
ajis02-374	187	152	*	*	PUNCT
ajis02-374	187	153	.42	.42	NUM
ajis02-374	187	154	*	*	PUNCT
ajis02-374	187	155	*	*	PUNCT
ajis02-374	187	156	*	*	PUNCT
ajis02-374	187	157	.32	.32	NUM
ajis02-374	187	158	*	*	NOUN
ajis02-374	187	159	*	*	NOUN
ajis02-374	187	160	.34	.34	NUM
ajis02-374	187	161	*	*	PUNCT
ajis02-374	187	162	*	*	PUNCT
ajis02-374	187	163	*	*	PUNCT
ajis02-374	188	1	*	*	PUNCT
ajis02-374	188	2	p	p	X
ajis02-374	188	3	<	<	X
ajis02-374	188	4	.05	.05	NUM
ajis02-374	188	5	1	1	NUM
ajis02-374	188	6	.47	.47	NUM
ajis02-374	188	7	*	*	PUNCT
ajis02-374	188	8	*	*	PUNCT
ajis02-374	188	9	*	*	PUNCT
ajis02-374	188	10	.53	.53	NUM
ajis02-374	188	11	*	*	PUNCT
ajis02-374	188	12	*	*	PUNCT
ajis02-374	188	13	*	*	PUNCT
ajis02-374	188	14	.56	.56	NUM
ajis02-374	188	15	*	*	PUNCT
ajis02-374	188	16	*	*	PUNCT
ajis02-374	188	17	*	*	PUNCT
ajis02-374	188	18	.34	.34	NUM
ajis02-374	188	19	*	*	PUNCT
ajis02-374	188	20	*	*	PUNCT
ajis02-374	188	21	*	*	PUNCT
ajis02-374	188	22	1	1	NUM
ajis02-374	188	23	.48	.48	NUM
ajis02-374	188	24	*	*	PUNCT
ajis02-374	188	25	*	*	PUNCT
ajis02-374	188	26	*	*	PUNCT
ajis02-374	188	27	.48	.48	PUNCT
ajis02-374	188	28	*	*	PUNCT
ajis02-374	188	29	*	*	PUNCT
ajis02-374	188	30	*	*	PUNCT
ajis02-374	188	31	.24	.24	NUM
ajis02-374	188	32	*	*	NUM
ajis02-374	188	33	1	1	NUM
ajis02-374	188	34	.61	.61	NUM
ajis02-374	188	35	*	*	PUNCT
ajis02-374	188	36	*	*	PUNCT
ajis02-374	188	37	*	*	PUNCT
ajis02-374	189	1	.35	.35	NUM
ajis02-374	189	2	*	*	PUNCT
ajis02-374	189	3	*	*	PUNCT
ajis02-374	189	4	*	*	PUNCT
ajis02-374	189	5	1	1	NUM
ajis02-374	189	6	.36	.36	NUM
ajis02-374	189	7	*	*	PUNCT
ajis02-374	189	8	*	*	PUNCT
ajis02-374	189	9	*	*	PUNCT
ajis02-374	189	10	1	1	NUM
ajis02-374	189	11	39	39	NUM
ajis02-374	189	12	ajis	ajis	ADV
ajis02-374	189	13	vol	vol	NOUN
ajis02-374	189	14	4	4	NUM
ajis02-374	189	15	no	no	NOUN
ajis02-374	189	16	.	.	NOUN
ajis02-374	189	17	1	1	NUM
ajis02-374	189	18	table	table	NOUN
ajis02-374	189	19	6	6	NUM
ajis02-374	189	20	:	:	PUNCT
ajis02-374	189	21	correlations	correlation	NOUN
ajis02-374	189	22	within	within	ADP
ajis02-374	189	23	design	design	NOUN
ajis02-374	189	24	feature	feature	NOUN
ajis02-374	189	25	categories	category	NOUN
ajis02-374	189	26	(	(	PUNCT
ajis02-374	189	27	7	7	NUM
ajis02-374	189	28	)	)	PUNCT
ajis02-374	189	29	(	(	PUNCT
ajis02-374	189	30	8)	8)	NUM
ajis02-374	189	31	(	(	PUNCT
ajis02-374	189	32	9	9	NUM
ajis02-374	189	33	)	)	PUNCT
ajis02-374	189	34	(	(	PUNCT
ajis02-374	189	35	10	10	NUM
ajis02-374	189	36	)	)	PUNCT
ajis02-374	189	37	(	(	PUNCT
ajis02-374	189	38	11	11	NUM
ajis02-374	189	39	)	)	PUNCT
ajis02-374	189	40	(	(	PUNCT
ajis02-374	189	41	12	12	NUM
ajis02-374	189	42	)	)	PUNCT
ajis02-374	189	43	(	(	PUNCT
ajis02-374	189	44	7	7	X
ajis02-374	189	45	)	)	PUNCT
ajis02-374	189	46	processing&reporting	processing&reporte	VERB
ajis02-374	189	47	(	(	PUNCT
ajis02-374	189	48	8)	8)	NUM
ajis02-374	189	49	audit	audit	NOUN
ajis02-374	189	50	trail	trail	NOUN
ajis02-374	189	51	(	(	PUNCT
ajis02-374	189	52	9	9	NUM
ajis02-374	189	53	)	)	PUNCT
ajis02-374	189	54	access	access	NOUN
ajis02-374	189	55	control	control	NOUN
ajis02-374	189	56	(	(	PUNCT
ajis02-374	189	57	10	10	NUM
ajis02-374	189	58	)	)	PUNCT
ajis02-374	189	59	data	data	NOUN
ajis02-374	189	60	control	control	NOUN
ajis02-374	189	61	(	(	PUNCT
ajis02-374	189	62	11	11	NUM
ajis02-374	189	63	)	)	PUNCT
ajis02-374	189	64	documentation	documentation	NOUN
ajis02-374	189	65	(	(	PUNCT
ajis02-374	189	66	12	12	NUM
ajis02-374	189	67	)	)	PUNCT
ajis02-374	189	68	installation	installation	NOUN
ajis02-374	189	69	1	1	NUM
ajis02-374	189	70	.39	.39	NUM
ajis02-374	189	71	*	*	PUNCT
ajis02-374	189	72	*	*	PUNCT
ajis02-374	189	73	*	*	PUNCT
ajis02-374	189	74	.32	.32	NUM
ajis02-374	189	75	*	*	PUNCT
ajis02-374	189	76	*	*	NOUN
ajis02-374	189	77	.24	.24	NUM
ajis02-374	189	78	*	*	NOUN
ajis02-374	189	79	.47	.47	NUM
ajis02-374	189	80	*	*	PUNCT
ajis02-374	189	81	*	*	PUNCT
ajis02-374	189	82	*	*	SYM
ajis02-374	189	83	.06	.06	NUM
ajis02-374	189	84	1	1	NUM
ajis02-374	189	85	.39	.39	NUM
ajis02-374	189	86	*	*	PUNCT
ajis02-374	189	87	*	*	PUNCT
ajis02-374	189	88	*	*	PUNCT
ajis02-374	189	89	.54	.54	PUNCT
ajis02-374	189	90	*	*	PUNCT
ajis02-374	189	91	*	*	PUNCT
ajis02-374	189	92	*	*	PUNCT
ajis02-374	189	93	.28	.28	NUM
ajis02-374	189	94	*	*	PUNCT
ajis02-374	189	95	*	*	PUNCT
ajis02-374	189	96	.10	.10	NUM
ajis02-374	189	97	1	1	NUM
ajis02-374	189	98	.41	.41	NUM
ajis02-374	189	99	*	*	PUNCT
ajis02-374	189	100	*	*	PUNCT
ajis02-374	189	101	*	*	PUNCT
ajis02-374	189	102	.25	.25	NUM
ajis02-374	189	103	*	*	SYM
ajis02-374	189	104	.06	.06	NUM
ajis02-374	189	105	1	1	NUM
ajis02-374	189	106	.44	.44	NUM
ajis02-374	189	107	*	*	PUNCT
ajis02-374	189	108	*	*	PUNCT
ajis02-374	189	109	*	*	PUNCT
ajis02-374	189	110	.30	.30	PUNCT
ajis02-374	189	111	*	*	PUNCT
ajis02-374	189	112	*	*	PROPN
ajis02-374	189	113	1	1	NUM
ajis02-374	189	114	.33	.33	NUM
ajis02-374	189	115	*	*	PUNCT
ajis02-374	189	116	*	*	PROPN
ajis02-374	189	117	1	1	NUM
ajis02-374	189	118	p<.001	p<.001	NOUN
ajis02-374	189	119	*	*	PUNCT
ajis02-374	189	120	*	*	PUNCT
ajis02-374	189	121	p<.01	p<.01	NOUN
ajis02-374	189	122	*	*	PUNCT
ajis02-374	189	123	p<.05	p<.05	NOUN
ajis02-374	189	124	table	table	NOUN
ajis02-374	189	125	7	7	NUM
ajis02-374	189	126	:	:	PUNCT
ajis02-374	189	127	correlations	correlation	NOUN
ajis02-374	189	128	between	between	ADP
ajis02-374	189	129	user	user	NOUN
ajis02-374	189	130	practice	practice	NOUN
ajis02-374	189	131	and	and	CCONJ
ajis02-374	189	132	design	design	NOUN
ajis02-374	189	133	feature	feature	NOUN
ajis02-374	189	134	categories	category	NOUN
ajis02-374	189	135	user	user	NOUN
ajis02-374	189	136	practices	practice	NOUN
ajis02-374	189	137	.	.	PUNCT
ajis02-374	190	1	/design	/design	NOUN
ajis02-374	190	2	features	feature	NOUN
ajis02-374	190	3	(	(	PUNCT
ajis02-374	190	4	7	7	X
ajis02-374	190	5	)	)	PUNCT
ajis02-374	190	6	processing&reporting	processing&reporte	VERB
ajis02-374	190	7	(	(	PUNCT
ajis02-374	190	8	8)	8)	NUM
ajis02-374	190	9	audit	audit	NOUN
ajis02-374	190	10	trail	trail	NOUN
ajis02-374	190	11	(	(	PUNCT
ajis02-374	190	12	9	9	NUM
ajis02-374	190	13	)	)	PUNCT
ajis02-374	190	14	access	access	NOUN
ajis02-374	190	15	control	control	NOUN
ajis02-374	190	16	(	(	PUNCT
ajis02-374	190	17	10	10	NUM
ajis02-374	190	18	)	)	PUNCT
ajis02-374	190	19	data	datum	NOUN
ajis02-374	190	20	control	control	NOUN
ajis02-374	190	21	(	(	PUNCT
ajis02-374	190	22	1	1	NUM
ajis02-374	190	23	1	1	NUM
ajis02-374	190	24	documentation	documentation	NOUN
ajis02-374	190	25	(	(	PUNCT
ajis02-374	190	26	12	12	NUM
ajis02-374	190	27	)	)	PUNCT
ajis02-374	190	28	installation	installation	NOUN
ajis02-374	190	29	acquisi	acquisi	VERB
ajis02-374	190	30	tion(l	tion(l	NOUN
ajis02-374	190	31	)	)	PUNCT
ajis02-374	190	32	.14	.14	NUM
ajis02-374	190	33	.12	.12	NUM
ajis02-374	190	34	.09	.09	NUM
ajis02-374	190	35	.22	.22	NUM
ajis02-374	190	36	*	*	SYM
ajis02-374	190	37	.20	.20	NUM
ajis02-374	190	38	*	*	PUNCT
ajis02-374	190	39	-.04	-.04	X
ajis02-374	190	40	proc	proc	NOUN
ajis02-374	190	41	.	.	PROPN
ajis02-374	190	42	&	&	CCONJ
ajis02-374	190	43	rep	rep	PROPN
ajis02-374	190	44	.	.	PROPN
ajis02-374	190	45	(	(	PUNCT
ajis02-374	190	46	2	2	NUM
ajis02-374	190	47	)	)	PUNCT
ajis02-374	190	48	.41	.41	NUM
ajis02-374	190	49	*	*	PUNCT
ajis02-374	190	50	*	*	PUNCT
ajis02-374	190	51	*	*	PUNCT
ajis02-374	190	52	.21	.21	NUM
ajis02-374	190	53	*	*	SYM
ajis02-374	190	54	.25	.25	NUM
ajis02-374	190	55	*	*	PUNCT
ajis02-374	190	56	-.01	-.01	NUM
ajis02-374	190	57	.51	.51	NUM
ajis02-374	190	58	*	*	PUNCT
ajis02-374	190	59	*	*	PUNCT
ajis02-374	190	60	*	*	PUNCT
ajis02-374	190	61	.08	.08	NUM
ajis02-374	190	62	security	security	NOUN
ajis02-374	190	63	(	(	PUNCT
ajis02-374	190	64	3	3	NUM
ajis02-374	190	65	)	)	PUNCT
ajis02-374	190	66	.33	.33	NUM
ajis02-374	190	67	*	*	PUNCT
ajis02-374	190	68	*	*	PUNCT
ajis02-374	190	69	.37	.37	NUM
ajis02-374	190	70	*	*	PUNCT
ajis02-374	190	71	*	*	PUNCT
ajis02-374	190	72	*	*	PUNCT
ajis02-374	191	1	.39	.39	NUM
ajis02-374	191	2	*	*	PUNCT
ajis02-374	191	3	*	*	PUNCT
ajis02-374	191	4	*	*	PUNCT
ajis02-374	191	5	.20	.20	NUM
ajis02-374	191	6	*	*	SYM
ajis02-374	191	7	.36	.36	NUM
ajis02-374	191	8	*	*	PUNCT
ajis02-374	191	9	*	*	PUNCT
ajis02-374	191	10	*	*	PUNCT
ajis02-374	191	11	-.07	-.07	PROPN
ajis02-374	191	12	reconcilia	reconcilia	PROPN
ajis02-374	191	13	tion(4	tion(4	PROPN
ajis02-374	191	14	)	)	PUNCT
ajis02-374	191	15	.43	.43	NUM
ajis02-374	191	16	*	*	PUNCT
ajis02-374	191	17	*	*	PUNCT
ajis02-374	191	18	*	*	PUNCT
ajis02-374	191	19	.21	.21	NUM
ajis02-374	191	20	*	*	SYM
ajis02-374	191	21	.17	.17	NUM
ajis02-374	191	22	.17	.17	NUM
ajis02-374	191	23	.42	.42	NUM
ajis02-374	191	24	*	*	PUNCT
ajis02-374	191	25	*	*	PUNCT
ajis02-374	191	26	*	*	PUNCT
ajis02-374	191	27	-.05	-.05	NOUN
ajis02-374	191	28	installatio	installatio	NOUN
ajis02-374	191	29	n(5	n(5	PROPN
ajis02-374	191	30	)	)	PUNCT
ajis02-374	191	31	.46	.46	NUM
ajis02-374	191	32	*	*	PUNCT
ajis02-374	191	33	*	*	PUNCT
ajis02-374	191	34	*	*	PUNCT
ajis02-374	191	35	.30	.30	PUNCT
ajis02-374	191	36	*	*	PUNCT
ajis02-374	191	37	*	*	PUNCT
ajis02-374	191	38	.35	.35	NUM
ajis02-374	191	39	*	*	PUNCT
ajis02-374	191	40	*	*	PUNCT
ajis02-374	191	41	*	*	PUNCT
ajis02-374	191	42	.24	.24	NUM
ajis02-374	191	43	*	*	SYM
ajis02-374	191	44	.53	.53	NUM
ajis02-374	191	45	*	*	PUNCT
ajis02-374	191	46	*	*	PUNCT
ajis02-374	191	47	*	*	PUNCT
ajis02-374	191	48	.20	.20	NUM
ajis02-374	191	49	*	*	PUNCT
ajis02-374	191	50	understand	understand	PROPN
ajis02-374	191	51	ing(6	ing(6	PROPN
ajis02-374	191	52	)	)	PUNCT
ajis02-374	192	1	.13	.13	NUM
ajis02-374	192	2	.12	.12	NUM
ajis02-374	192	3	.21	.21	NUM
ajis02-374	192	4	*	*	PUNCT
ajis02-374	192	5	.22	.22	NUM
ajis02-374	192	6	*	*	X
ajis02-374	192	7	.38	.38	NUM
ajis02-374	192	8	*	*	PUNCT
ajis02-374	192	9	*	*	PUNCT
ajis02-374	192	10	*	*	PUNCT
ajis02-374	192	11	.16	.16	PUNCT
ajis02-374	192	12	*	*	PUNCT
ajis02-374	192	13	*	*	PUNCT
ajis02-374	192	14	*	*	VERB
ajis02-374	192	15	p<.001	p<.001	NOUN
ajis02-374	192	16	*	*	PUNCT
ajis02-374	192	17	*	*	PUNCT
ajis02-374	192	18	p<.01	p<.01	NOUN
ajis02-374	192	19	*	*	PUNCT
ajis02-374	192	20	p<.05	p<.05	NOUN
ajis02-374	192	21	user	user	NOUN
ajis02-374	192	22	practice	practice	NOUN
ajis02-374	192	23	categories	category	NOUN
ajis02-374	192	24	are	be	AUX
ajis02-374	192	25	all	all	PRON
ajis02-374	192	26	significantly	significantly	ADV
ajis02-374	192	27	correlated	correlate	VERB
ajis02-374	192	28	with	with	ADP
ajis02-374	192	29	each	each	DET
ajis02-374	192	30	other	other	ADJ
ajis02-374	192	31	(	(	PUNCT
ajis02-374	192	32	table	table	NOUN
ajis02-374	192	33	5	5	NUM
ajis02-374	192	34	)	)	PUNCT
ajis02-374	192	35	;	;	PUNCT
ajis02-374	192	36	strong	strong	ADJ
ajis02-374	192	37	correlations	correlation	NOUN
ajis02-374	192	38	also	also	ADV
ajis02-374	192	39	existed	exist	VERB
ajis02-374	192	40	among	among	ADP
ajis02-374	192	41	design	design	NOUN
ajis02-374	192	42	feature	feature	NOUN
ajis02-374	192	43	categories	category	NOUN
ajis02-374	192	44	with	with	ADP
ajis02-374	192	45	the	the	DET
ajis02-374	192	46	exception	exception	NOUN
ajis02-374	192	47	of	of	ADP
ajis02-374	192	48	installation	installation	NOUN
ajis02-374	192	49	which	which	PRON
ajis02-374	192	50	only	only	ADV
ajis02-374	192	51	correlated	correlate	VERB
ajis02-374	192	52	with	with	ADP
ajis02-374	192	53	data	datum	NOUN
ajis02-374	192	54	control	control	NOUN
ajis02-374	192	55	and	and	CCONJ
ajis02-374	192	56	documentation	documentation	NOUN
ajis02-374	192	57	(	(	PUNCT
ajis02-374	192	58	table	table	NOUN
ajis02-374	192	59	6	6	NUM
ajis02-374	192	60	)	)	PUNCT
ajis02-374	192	61	.	.	PUNCT
ajis02-374	193	1	when	when	SCONJ
ajis02-374	193	2	correlating	correlate	VERB
ajis02-374	193	3	user	user	NOUN
ajis02-374	193	4	practices	practice	NOUN
ajis02-374	193	5	and	and	CCONJ
ajis02-374	193	6	design	design	NOUN
ajis02-374	193	7	features	feature	VERB
ajis02-374	193	8	many	many	ADJ
ajis02-374	193	9	strong	strong	ADJ
ajis02-374	193	10	relationships	relationship	NOUN
ajis02-374	193	11	can	can	AUX
ajis02-374	193	12	be	be	AUX
ajis02-374	193	13	observed	observe	VERB
ajis02-374	193	14	(	(	PUNCT
ajis02-374	193	15	table	table	NOUN
ajis02-374	193	16	7	7	NUM
ajis02-374	193	17	)	)	PUNCT
ajis02-374	193	18	.	.	PUNCT
ajis02-374	194	1	figure	figure	NOUN
ajis02-374	194	2	1	1	NUM
ajis02-374	194	3	shows	show	VERB
ajis02-374	194	4	the	the	DET
ajis02-374	194	5	correlations	correlation	NOUN
ajis02-374	194	6	that	that	PRON
ajis02-374	194	7	were	be	AUX
ajis02-374	194	8	found	find	VERB
ajis02-374	194	9	between	between	ADP
ajis02-374	194	10	user	user	NOUN
ajis02-374	194	11	practices	practice	NOUN
ajis02-374	194	12	and	and	CCONJ
ajis02-374	194	13	design	design	NOUN
ajis02-374	194	14	features	feature	NOUN
ajis02-374	194	15	at	at	ADP
ajis02-374	194	16	the	the	DET
ajis02-374	194	17	0.01	0.01	NUM
ajis02-374	194	18	confidence	confidence	NOUN
ajis02-374	194	19	level	level	NOUN
ajis02-374	194	20	.	.	PUNCT
ajis02-374	195	1	the	the	DET
ajis02-374	195	2	correlation	correlation	NOUN
ajis02-374	195	3	coefficients	coefficient	NOUN
ajis02-374	195	4	between	between	ADP
ajis02-374	195	5	user	user	NOUN
ajis02-374	195	6	practice	practice	NOUN
ajis02-374	195	7	and	and	CCONJ
ajis02-374	195	8	design	design	NOUN
ajis02-374	195	9	feature	feature	NOUN
ajis02-374	195	10	categories	category	NOUN
ajis02-374	195	11	shown	show	VERB
ajis02-374	195	12	on	on	ADP
ajis02-374	195	13	figure	figure	NOUN
ajis02-374	195	14	1	1	NUM
ajis02-374	195	15	are	be	AUX
ajis02-374	195	16	all	all	ADV
ajis02-374	195	17	positive	positive	ADJ
ajis02-374	195	18	,	,	PUNCT
ajis02-374	195	19	i.e.	i.e.	X
ajis02-374	195	20	they	they	PRON
ajis02-374	195	21	vary	vary	VERB
ajis02-374	195	22	directly	directly	ADV
ajis02-374	195	23	with	with	ADP
ajis02-374	195	24	one	one	NUM
ajis02-374	195	25	another	another	DET
ajis02-374	195	26	.	.	PUNCT
ajis02-374	196	1	most	most	ADJ
ajis02-374	196	2	of	of	ADP
ajis02-374	196	3	the	the	DET
ajis02-374	196	4	user	user	NOUN
ajis02-374	196	5	practice	practice	NOUN
ajis02-374	196	6	categories	category	NOUN
ajis02-374	196	7	are	be	AUX
ajis02-374	196	8	strongly	strongly	ADV
ajis02-374	196	9	correlated	correlate	VERB
ajis02-374	196	10	with	with	ADP
ajis02-374	196	11	the	the	DET
ajis02-374	196	12	documentation	documentation	NOUN
ajis02-374	196	13	of	of	ADP
ajis02-374	196	14	packages	package	NOUN
ajis02-374	196	15	.	.	PUNCT
ajis02-374	197	1	the	the	DET
ajis02-374	197	2	exception	exception	NOUN
ajis02-374	197	3	is	be	AUX
ajis02-374	197	4	the	the	DET
ajis02-374	197	5	user	user	NOUN
ajis02-374	197	6	practice	practice	NOUN
ajis02-374	197	7	of	of	ADP
ajis02-374	197	8	acquisition	acquisition	NOUN
ajis02-374	197	9	which	which	PRON
ajis02-374	197	10	does	do	AUX
ajis02-374	197	11	not	not	PART
ajis02-374	197	12	appear	appear	VERB
ajis02-374	197	13	on	on	ADP
ajis02-374	197	14	the	the	DET
ajis02-374	197	15	diagram	diagram	NOUN
ajis02-374	197	16	.	.	PUNCT
ajis02-374	198	1	also	also	ADV
ajis02-374	198	2	missing	miss	VERB
ajis02-374	198	3	from	from	ADP
ajis02-374	198	4	the	the	DET
ajis02-374	198	5	diagram	diagram	NOUN
ajis02-374	198	6	are	be	AUX
ajis02-374	198	7	the	the	DET
ajis02-374	198	8	design	design	NOUN
ajis02-374	198	9	feature	feature	NOUN
ajis02-374	198	10	categories	category	NOUN
ajis02-374	198	11	of	of	ADP
ajis02-374	198	12	data	datum	NOUN
ajis02-374	198	13	control	control	NOUN
ajis02-374	198	14	and	and	CCONJ
ajis02-374	198	15	installation	installation	NOUN
ajis02-374	198	16	as	as	SCONJ
ajis02-374	198	17	they	they	PRON
ajis02-374	198	18	do	do	AUX
ajis02-374	198	19	not	not	PART
ajis02-374	198	20	correlate	correlate	VERB
ajis02-374	198	21	strongly	strongly	ADV
ajis02-374	198	22	with	with	ADP
ajis02-374	198	23	any	any	PRON
ajis02-374	198	24	of	of	ADP
ajis02-374	198	25	the	the	DET
ajis02-374	198	26	user	user	NOUN
ajis02-374	198	27	practice	practice	NOUN
ajis02-374	198	28	categories	category	NOUN
ajis02-374	198	29	.	.	PUNCT
ajis02-374	199	1	implications	implication	NOUN
ajis02-374	199	2	public	public	ADJ
ajis02-374	199	3	accountants	accountant	NOUN
ajis02-374	199	4	are	be	AUX
ajis02-374	199	5	in	in	ADP
ajis02-374	199	6	a	a	DET
ajis02-374	199	7	good	good	ADJ
ajis02-374	199	8	position	position	NOUN
ajis02-374	199	9	to	to	PART
ajis02-374	199	10	form	form	VERB
ajis02-374	199	11	judgements	judgement	NOUN
ajis02-374	199	12	of	of	ADP
ajis02-374	199	13	the	the	DET
ajis02-374	199	14	use	use	NOUN
ajis02-374	199	15	and	and	CCONJ
ajis02-374	199	16	design	design	NOUN
ajis02-374	199	17	of	of	ADP
ajis02-374	199	18	packages	package	NOUN
ajis02-374	199	19	used	use	VERB
ajis02-374	199	20	by	by	ADP
ajis02-374	199	21	their	their	PRON
ajis02-374	199	22	sme	sme	NOUN
ajis02-374	199	23	clients	client	NOUN
ajis02-374	199	24	and	and	CCONJ
ajis02-374	199	25	as	as	ADP
ajis02-374	199	26	such	such	ADJ
ajis02-374	199	27	are	be	AUX
ajis02-374	199	28	able	able	ADJ
ajis02-374	199	29	to	to	PART
ajis02-374	199	30	provide	provide	VERB
ajis02-374	199	31	valuable	valuable	ADJ
ajis02-374	199	32	input	input	NOUN
ajis02-374	199	33	into	into	ADP
ajis02-374	199	34	the	the	PRON
ajis02-374	199	35	what	what	PRON
ajis02-374	199	36	can	can	AUX
ajis02-374	199	37	be	be	AUX
ajis02-374	199	38	expected	expect	VERB
ajis02-374	199	39	from	from	ADP
ajis02-374	199	40	these	these	DET
ajis02-374	199	41	systems	system	NOUN
ajis02-374	199	42	.	.	PUNCT
ajis02-374	200	1	from	from	ADP
ajis02-374	200	2	their	their	PRON
ajis02-374	200	3	opinions	opinion	NOUN
ajis02-374	200	4	flow	flow	VERB
ajis02-374	200	5	a	a	DET
ajis02-374	200	6	number	number	NOUN
ajis02-374	200	7	of	of	ADP
ajis02-374	200	8	implications	implication	NOUN
ajis02-374	200	9	for	for	ADP
ajis02-374	200	10	the	the	DET
ajis02-374	200	11	management	management	NOUN
ajis02-374	200	12	of	of	ADP
ajis02-374	200	13	smes	sme	NOUN
ajis02-374	200	14	and	and	CCONJ
ajis02-374	200	15	the	the	DET
ajis02-374	200	16	developers	developer	NOUN
ajis02-374	200	17	of	of	ADP
ajis02-374	200	18	accounting	accounting	NOUN
ajis02-374	200	19	packages	package	NOUN
ajis02-374	200	20	.	.	PUNCT
ajis02-374	201	1	implications	implication	NOUN
ajis02-374	201	2	for	for	ADP
ajis02-374	201	3	sme	sme	NOUN
ajis02-374	201	4	management	management	PROPN
ajis02-374	201	5	in	in	ADP
ajis02-374	201	6	general	general	ADJ
ajis02-374	201	7	,	,	PUNCT
ajis02-374	201	8	public	public	ADJ
ajis02-374	201	9	accountants	accountant	NOUN
ajis02-374	201	10	rated	rate	VERB
ajis02-374	201	11	small	small	ADJ
ajis02-374	201	12	/	/	SYM
ajis02-374	201	13	medium	medium	ADJ
ajis02-374	201	14	accounting	accounting	NOUN
ajis02-374	201	15	software	software	NOUN
ajis02-374	201	16	packages	package	NOUN
ajis02-374	201	17	as	as	ADP
ajis02-374	201	18	satisfactory	satisfactory	ADJ
ajis02-374	201	19	in	in	ADP
ajis02-374	201	20	the	the	DET
ajis02-374	201	21	majority	majority	NOUN
ajis02-374	201	22	of	of	ADP
ajis02-374	201	23	user	user	NOUN
ajis02-374	201	24	practices	practice	NOUN
ajis02-374	201	25	and	and	CCONJ
ajis02-374	201	26	design	design	NOUN
ajis02-374	201	27	features	feature	NOUN
ajis02-374	201	28	.	.	PUNCT
ajis02-374	202	1	the	the	DET
ajis02-374	202	2	findings	finding	NOUN
ajis02-374	202	3	indicate	indicate	VERB
ajis02-374	202	4	that	that	SCONJ
ajis02-374	202	5	one	one	NUM
ajis02-374	202	6	of	of	ADP
ajis02-374	202	7	the	the	DET
ajis02-374	202	8	key	key	ADJ
ajis02-374	202	9	activities	activity	NOUN
ajis02-374	202	10	of	of	ADP
ajis02-374	202	11	small	small	ADJ
ajis02-374	202	12	business	business	NOUN
ajis02-374	202	13	computing	computing	NOUN
ajis02-374	202	14	,	,	PUNCT
ajis02-374	202	15	namely	namely	ADV
ajis02-374	202	16	processing	processing	NOUN
ajis02-374	202	17	and	and	CCONJ
ajis02-374	202	18	reporting	reporting	NOUN
ajis02-374	202	19	(	(	PUNCT
ajis02-374	202	20	see	see	VERB
ajis02-374	202	21	gray	gray	ADJ
ajis02-374	202	22	,	,	PUNCT
ajis02-374	202	23	1991	1991	NUM
ajis02-374	202	24	)	)	PUNCT
ajis02-374	202	25	,	,	PUNCT
ajis02-374	202	26	appears	appear	VERB
ajis02-374	202	27	to	to	PART
ajis02-374	202	28	be	be	AUX
ajis02-374	202	29	well	well	ADV
ajis02-374	202	30	handled	handle	VERB
ajis02-374	202	31	.	.	PUNCT
ajis02-374	203	1	similarly	similarly	ADV
ajis02-374	203	2	,	,	PUNCT
ajis02-374	203	3	reconciliations	reconciliation	NOUN
ajis02-374	203	4	appear	appear	VERB
ajis02-374	203	5	to	to	PART
ajis02-374	203	6	be	be	AUX
ajis02-374	203	7	carried	carry	VERB
ajis02-374	203	8	out	out	ADP
ajis02-374	203	9	satisfactorily	satisfactorily	ADV
ajis02-374	203	10	within	within	ADP
ajis02-374	203	11	smes	sme	NOUN
ajis02-374	203	12	.	.	PUNCT
ajis02-374	204	1	another	another	DET
ajis02-374	204	2	pleasing	pleasing	ADJ
ajis02-374	204	3	finding	finding	NOUN
ajis02-374	204	4	is	be	AUX
ajis02-374	204	5	that	that	SCONJ
ajis02-374	204	6	security	security	NOUN
ajis02-374	204	7	is	be	AUX
ajis02-374	204	8	exercised	exercise	VERB
ajis02-374	204	9	by	by	ADP
ajis02-374	204	10	users	user	NOUN
ajis02-374	204	11	;	;	PUNCT
ajis02-374	204	12	they	they	PRON
ajis02-374	204	13	are	be	AUX
ajis02-374	204	14	supported	support	VERB
ajis02-374	204	15	in	in	ADP
ajis02-374	204	16	this	this	DET
ajis02-374	204	17	respect	respect	NOUN
ajis02-374	204	18	by	by	ADP
ajis02-374	204	19	package	package	NOUN
ajis02-374	204	20	features	feature	NOUN
ajis02-374	204	21	that	that	SCONJ
ajis02-374	204	22	control	control	VERB
ajis02-374	204	23	access	access	NOUN
ajis02-374	204	24	to	to	ADP
ajis02-374	204	25	the	the	DET
ajis02-374	204	26	system	system	NOUN
ajis02-374	204	27	and	and	CCONJ
ajis02-374	204	28	to	to	ADP
ajis02-374	204	29	a	a	DET
ajis02-374	204	30	lesser	less	ADJ
ajis02-374	204	31	extent	extent	NOUN
ajis02-374	204	32	by	by	ADP
ajis02-374	204	33	features	feature	NOUN
ajis02-374	204	34	that	that	PRON
ajis02-374	204	35	provide	provide	VERB
ajis02-374	204	36	control	control	NOUN
ajis02-374	204	37	over	over	ADP
ajis02-374	204	38	data	datum	NOUN
ajis02-374	204	39	.	.	PUNCT
ajis02-374	205	1	by	by	ADP
ajis02-374	205	2	drawing	draw	VERB
ajis02-374	205	3	the	the	DET
ajis02-374	205	4	attention	attention	NOUN
ajis02-374	205	5	,	,	PUNCT
ajis02-374	205	6	however	however	ADV
ajis02-374	205	7	,	,	PUNCT
ajis02-374	205	8	to	to	ADP
ajis02-374	205	9	those	those	DET
ajis02-374	205	10	areas	area	NOUN
ajis02-374	205	11	where	where	SCONJ
ajis02-374	205	12	concerns	concern	NOUN
ajis02-374	205	13	exist	exist	VERB
ajis02-374	205	14	that	that	SCONJ
ajis02-374	205	15	sme	sme	NOUN
ajis02-374	205	16	management	management	NOUN
ajis02-374	205	17	can	can	AUX
ajis02-374	205	18	implement	implement	VERB
ajis02-374	205	19	action	action	NOUN
ajis02-374	205	20	to	to	PART
ajis02-374	205	21	improve	improve	VERB
ajis02-374	205	22	the	the	DET
ajis02-374	205	23	success	success	NOUN
ajis02-374	205	24	of	of	ADP
ajis02-374	205	25	their	their	PRON
ajis02-374	205	26	packaged	package	VERB
ajis02-374	205	27	is	be	AUX
ajis02-374	205	28	.	.	PUNCT
ajis02-374	206	1	first	first	ADV
ajis02-374	206	2	,	,	PUNCT
ajis02-374	206	3	smes	sme	NOUN
ajis02-374	206	4	need	need	VERB
ajis02-374	206	5	to	to	PART
ajis02-374	206	6	recognise	recognise	VERB
ajis02-374	206	7	,	,	PUNCT
ajis02-374	206	8	if	if	SCONJ
ajis02-374	206	9	they	they	PRON
ajis02-374	206	10	have	have	AUX
ajis02-374	206	11	not	not	PART
ajis02-374	206	12	already	already	ADV
ajis02-374	206	13	done	do	VERB
ajis02-374	206	14	so	so	ADV
ajis02-374	206	15	,	,	PUNCT
ajis02-374	206	16	that	that	SCONJ
ajis02-374	206	17	at	at	ADP
ajis02-374	206	18	present	present	NOUN
ajis02-374	206	19	they	they	PRON
ajis02-374	206	20	do	do	AUX
ajis02-374	206	21	not	not	PART
ajis02-374	206	22	appear	appear	VERB
ajis02-374	206	23	to	to	PART
ajis02-374	206	24	possess	possess	VERB
ajis02-374	206	25	the	the	DET
ajis02-374	206	26	internal	internal	ADJ
ajis02-374	206	27	expertise	expertise	NOUN
ajis02-374	206	28	to	to	PART
ajis02-374	206	29	install	install	VERB
ajis02-374	206	30	packaged	package	VERB
ajis02-374	206	31	software	software	NOUN
ajis02-374	206	32	.	.	PUNCT
ajis02-374	207	1	public	public	ADJ
ajis02-374	207	2	accountants	accountant	NOUN
ajis02-374	207	3	perceive	perceive	VERB
ajis02-374	207	4	a	a	DET
ajis02-374	207	5	level	level	NOUN
ajis02-374	207	6	of	of	ADP
ajis02-374	207	7	complexity	complexity	NOUN
ajis02-374	207	8	within	within	ADP
ajis02-374	207	9	packages	package	NOUN
ajis02-374	207	10	beyond	beyond	ADP
ajis02-374	207	11	their	their	PRON
ajis02-374	207	12	capabilities	capability	NOUN
ajis02-374	207	13	.	.	PUNCT
ajis02-374	208	1	this	this	PRON
ajis02-374	208	2	indicates	indicate	VERB
ajis02-374	208	3	,	,	PUNCT
ajis02-374	208	4	as	as	SCONJ
ajis02-374	208	5	did	do	VERB
ajis02-374	208	6	previous	previous	ADJ
ajis02-374	208	7	studies	study	NOUN
ajis02-374	208	8	in	in	ADP
ajis02-374	208	9	the	the	DET
ajis02-374	208	10	small	small	ADJ
ajis02-374	208	11	/	/	SYM
ajis02-374	208	12	medium	medium	NOUN
ajis02-374	208	13	systems	system	NOUN
ajis02-374	208	14	domain	domain	NOUN
ajis02-374	208	15	,	,	PUNCT
ajis02-374	208	16	that	that	PRON
ajis02-374	208	17	support	support	NOUN
ajis02-374	208	18	from	from	ADP
ajis02-374	208	19	vendors	vendor	NOUN
ajis02-374	208	20	is	be	AUX
ajis02-374	208	21	required	require	VERB
ajis02-374	208	22	.	.	PUNCT
ajis02-374	209	1	in	in	ADP
ajis02-374	209	2	addition	addition	NOUN
ajis02-374	209	3	,	,	PUNCT
ajis02-374	209	4	better	well	ADJ
ajis02-374	209	5	working	work	VERB
ajis02-374	209	6	papers	paper	NOUN
ajis02-374	209	7	showing	show	VERB
ajis02-374	209	8	details	detail	NOUN
ajis02-374	209	9	of	of	ADP
ajis02-374	209	10	the	the	DET
ajis02-374	209	11	conversion	conversion	NOUN
ajis02-374	209	12	from	from	ADP
ajis02-374	209	13	the	the	DET
ajis02-374	209	14	old	old	ADJ
ajis02-374	209	15	to	to	ADP
ajis02-374	209	16	the	the	DET
ajis02-374	209	17	new	new	ADJ
ajis02-374	209	18	system	system	NOUN
ajis02-374	209	19	need	need	VERB
ajis02-374	209	20	to	to	PART
ajis02-374	209	21	be	be	AUX
ajis02-374	209	22	kept	keep	VERB
ajis02-374	209	23	.	.	PUNCT
ajis02-374	210	1	40	40	NUM
ajis02-374	210	2	ajis	ajis	NOUN
ajis02-374	210	3	vol	vol	VERB
ajis02-374	210	4	4	4	NUM
ajis02-374	210	5	no	no	NOUN
ajis02-374	210	6	.	.	NOUN
ajis02-374	210	7	1	1	NUM
ajis02-374	210	8	figure	figure	NOUN
ajis02-374	210	9	1	1	NUM
ajis02-374	210	10	:	:	PUNCT
ajis02-374	210	11	significant	significant	ADJ
ajis02-374	210	12	correlations	correlation	NOUN
ajis02-374	210	13	between	between	ADP
ajis02-374	210	14	user	user	NOUN
ajis02-374	210	15	practice	practice	NOUN
ajis02-374	210	16	and	and	CCONJ
ajis02-374	210	17	design	design	NOUN
ajis02-374	210	18	feature	feature	NOUN
ajis02-374	210	19	categories	category	NOUN
ajis02-374	210	20	design	design	NOUN
ajis02-374	210	21	features	feature	NOUN
ajis02-374	210	22	user	user	NOUN
ajis02-374	210	23	practices	practice	NOUN
ajis02-374	210	24	design	design	NOUN
ajis02-374	210	25	features	feature	VERB
ajis02-374	210	26	.41	.41	NUM
ajis02-374	210	27	processing	processing	NOUN
ajis02-374	210	28	&	&	CCONJ
ajis02-374	210	29	reporting	reporting	NOUN
ajis02-374	210	30	access	access	NOUN
ajis02-374	210	31	control	control	NOUN
ajis02-374	210	32	processing	processing	NOUN
ajis02-374	210	33	&	&	CCONJ
ajis02-374	210	34	reporting	report	VERB
ajis02-374	210	35	.51	.51	NUM
ajis02-374	210	36	reconciliation	reconciliation	NOUN
ajis02-374	210	37	security	security	NOUN
ajis02-374	210	38	installation	installation	NOUN
ajis02-374	210	39	understanding	understand	VERB
ajis02-374	210	40	documentation	documentation	NOUN
ajis02-374	210	41	audit	audit	NOUN
ajis02-374	210	42	trail	trail	NOUN
ajis02-374	210	43	second	second	ADJ
ajis02-374	210	44	,	,	PUNCT
ajis02-374	210	45	sme	sme	ADJ
ajis02-374	210	46	management	management	NOUN
ajis02-374	210	47	needs	need	VERB
ajis02-374	210	48	to	to	PART
ajis02-374	210	49	increase	increase	VERB
ajis02-374	210	50	users	user	NOUN
ajis02-374	210	51	'	'	PART
ajis02-374	210	52	understanding	understanding	NOUN
ajis02-374	210	53	of	of	ADP
ajis02-374	210	54	packages	package	NOUN
ajis02-374	210	55	.	.	PUNCT
ajis02-374	211	1	the	the	DET
ajis02-374	211	2	study	study	NOUN
ajis02-374	211	3	indicates	indicate	VERB
ajis02-374	211	4	that	that	SCONJ
ajis02-374	211	5	users	user	NOUN
ajis02-374	211	6	should	should	AUX
ajis02-374	211	7	receive	receive	VERB
ajis02-374	211	8	knowledge	knowledge	NOUN
ajis02-374	211	9	and	and	CCONJ
ajis02-374	211	10	skills	skill	NOUN
ajis02-374	211	11	that	that	PRON
ajis02-374	211	12	would	would	AUX
ajis02-374	211	13	enable	enable	VERB
ajis02-374	211	14	them	they	PRON
ajis02-374	211	15	to	to	PART
ajis02-374	211	16	participate	participate	VERB
ajis02-374	211	17	in	in	ADP
ajis02-374	211	18	the	the	DET
ajis02-374	211	19	evaluation	evaluation	NOUN
ajis02-374	211	20	and	and	CCONJ
ajis02-374	211	21	selection	selection	NOUN
ajis02-374	211	22	of	of	ADP
ajis02-374	211	23	packages	package	NOUN
ajis02-374	211	24	.	.	PUNCT
ajis02-374	212	1	furthermore	furthermore	ADV
ajis02-374	212	2	,	,	PUNCT
ajis02-374	212	3	training	training	NOUN
ajis02-374	212	4	before	before	SCONJ
ajis02-374	212	5	the	the	DET
ajis02-374	212	6	packages	package	NOUN
ajis02-374	212	7	are	be	AUX
ajis02-374	212	8	installed	instal	VERB
ajis02-374	212	9	would	would	AUX
ajis02-374	212	10	increase	increase	VERB
ajis02-374	212	11	their	their	PRON
ajis02-374	212	12	understanding	understanding	NOUN
ajis02-374	212	13	and	and	CCONJ
ajis02-374	212	14	thereby	thereby	ADV
ajis02-374	212	15	their	their	PRON
ajis02-374	212	16	utilisation	utilisation	NOUN
ajis02-374	212	17	of	of	ADP
ajis02-374	212	18	the	the	DET
ajis02-374	212	19	processing	processing	NOUN
ajis02-374	212	20	and	and	CCONJ
ajis02-374	212	21	reporting	reporting	NOUN
ajis02-374	212	22	functions	function	NOUN
ajis02-374	212	23	available	available	ADJ
ajis02-374	212	24	in	in	ADP
ajis02-374	212	25	packages	package	NOUN
ajis02-374	212	26	.	.	PUNCT
ajis02-374	213	1	education	education	NOUN
ajis02-374	213	2	of	of	ADP
ajis02-374	213	3	users	user	NOUN
ajis02-374	213	4	would	would	AUX
ajis02-374	213	5	lessen	lessen	VERB
ajis02-374	213	6	the	the	DET
ajis02-374	213	7	reliance	reliance	NOUN
ajis02-374	213	8	placed	place	VERB
ajis02-374	213	9	on	on	ADP
ajis02-374	213	10	outside	outside	ADJ
ajis02-374	213	11	support	support	NOUN
ajis02-374	213	12	.	.	PUNCT
ajis02-374	214	1	the	the	DET
ajis02-374	214	2	third	third	ADJ
ajis02-374	214	3	area	area	NOUN
ajis02-374	214	4	of	of	ADP
ajis02-374	214	5	concern	concern	NOUN
ajis02-374	214	6	is	be	AUX
ajis02-374	214	7	the	the	DET
ajis02-374	214	8	lack	lack	NOUN
ajis02-374	214	9	of	of	ADP
ajis02-374	214	10	control	control	NOUN
ajis02-374	214	11	features	feature	NOUN
ajis02-374	214	12	that	that	PRON
ajis02-374	214	13	were	be	AUX
ajis02-374	214	14	identified	identify	VERB
ajis02-374	214	15	in	in	ADP
ajis02-374	214	16	packages	package	NOUN
ajis02-374	214	17	.	.	PUNCT
ajis02-374	215	1	these	these	PRON
ajis02-374	215	2	related	relate	VERB
ajis02-374	215	3	to	to	ADP
ajis02-374	215	4	inadequate	inadequate	ADJ
ajis02-374	215	5	explanations	explanation	NOUN
ajis02-374	215	6	of	of	ADP
ajis02-374	215	7	errors	error	NOUN
ajis02-374	215	8	and	and	CCONJ
ajis02-374	215	9	corrective	corrective	ADJ
ajis02-374	215	10	actions	action	NOUN
ajis02-374	215	11	required	require	VERB
ajis02-374	215	12	,	,	PUNCT
ajis02-374	215	13	obtaining	obtain	VERB
ajis02-374	215	14	a	a	DET
ajis02-374	215	15	printout	printout	NOUN
ajis02-374	215	16	of	of	ADP
ajis02-374	215	17	transactions	transaction	NOUN
ajis02-374	215	18	to	to	PART
ajis02-374	215	19	be	be	AUX
ajis02-374	215	20	purged	purge	VERB
ajis02-374	215	21	,	,	PUNCT
ajis02-374	215	22	alerting	alert	VERB
ajis02-374	215	23	users	user	NOUN
ajis02-374	215	24	when	when	SCONJ
ajis02-374	215	25	ledgers	ledger	NOUN
ajis02-374	215	26	are	be	AUX
ajis02-374	215	27	not	not	PART
ajis02-374	215	28	reconciled	reconcile	VERB
ajis02-374	215	29	,	,	PUNCT
ajis02-374	215	30	and	and	CCONJ
ajis02-374	215	31	ensuring	ensure	VERB
ajis02-374	215	32	completion	completion	NOUN
ajis02-374	215	33	of	of	ADP
ajis02-374	215	34	period	period	NOUN
ajis02-374	215	35	-	-	PUNCT
ajis02-374	215	36	end	end	NOUN
ajis02-374	215	37	procedures	procedure	NOUN
ajis02-374	215	38	.	.	PUNCT
ajis02-374	216	1	these	these	DET
ajis02-374	216	2	apparent	apparent	ADJ
ajis02-374	216	3	shortcomings	shortcoming	NOUN
ajis02-374	216	4	should	should	AUX
ajis02-374	216	5	be	be	AUX
ajis02-374	216	6	addressed	address	VERB
ajis02-374	216	7	in	in	ADP
ajis02-374	216	8	conjunction	conjunction	NOUN
ajis02-374	216	9	with	with	ADP
ajis02-374	216	10	the	the	DET
ajis02-374	216	11	package	package	NOUN
ajis02-374	216	12	providers	provider	NOUN
ajis02-374	216	13	as	as	SCONJ
ajis02-374	216	14	discussed	discuss	VERB
ajis02-374	216	15	below	below	ADV
ajis02-374	216	16	.	.	PUNCT
ajis02-374	217	1	implications	implication	NOUN
ajis02-374	217	2	for	for	ADP
ajis02-374	217	3	the	the	DET
ajis02-374	217	4	developers	developer	NOUN
ajis02-374	217	5	of	of	ADP
ajis02-374	217	6	packaged	package	VERB
ajis02-374	217	7	accounting	accounting	NOUN
ajis02-374	217	8	systems	system	NOUN
ajis02-374	217	9	it	it	PRON
ajis02-374	217	10	was	be	AUX
ajis02-374	217	11	not	not	PART
ajis02-374	217	12	the	the	DET
ajis02-374	217	13	intention	intention	NOUN
ajis02-374	217	14	of	of	ADP
ajis02-374	217	15	this	this	DET
ajis02-374	217	16	study	study	NOUN
ajis02-374	217	17	to	to	PART
ajis02-374	217	18	unearth	unearth	VERB
ajis02-374	217	19	specific	specific	ADJ
ajis02-374	217	20	deficiencies	deficiency	NOUN
ajis02-374	217	21	with	with	ADP
ajis02-374	217	22	specific	specific	ADJ
ajis02-374	217	23	packages	package	NOUN
ajis02-374	217	24	but	but	CCONJ
ajis02-374	217	25	to	to	PART
ajis02-374	217	26	gain	gain	VERB
ajis02-374	217	27	a	a	DET
ajis02-374	217	28	general	general	ADJ
ajis02-374	217	29	understanding	understanding	NOUN
ajis02-374	217	30	of	of	ADP
ajis02-374	217	31	the	the	DET
ajis02-374	217	32	perceived	perceive	VERB
ajis02-374	217	33	strengths	strength	NOUN
ajis02-374	217	34	and	and	CCONJ
ajis02-374	217	35	weakness	weakness	NOUN
ajis02-374	217	36	of	of	ADP
ajis02-374	217	37	packaged	package	VERB
ajis02-374	217	38	accounting	accounting	NOUN
ajis02-374	217	39	systems	system	NOUN
ajis02-374	217	40	.	.	PUNCT
ajis02-374	218	1	package	package	NOUN
ajis02-374	218	2	developers	developer	NOUN
ajis02-374	218	3	should	should	AUX
ajis02-374	218	4	therefore	therefore	ADV
ajis02-374	218	5	review	review	VERB
ajis02-374	218	6	their	their	PRON
ajis02-374	218	7	products	product	NOUN
ajis02-374	218	8	and	and	CCONJ
ajis02-374	218	9	,	,	PUNCT
ajis02-374	218	10	if	if	SCONJ
ajis02-374	218	11	required	require	VERB
ajis02-374	218	12	,	,	PUNCT
ajis02-374	218	13	aim	aim	VERB
ajis02-374	218	14	to	to	PART
ajis02-374	218	15	improve	improve	VERB
ajis02-374	218	16	the	the	DET
ajis02-374	218	17	shortcomings	shortcoming	NOUN
ajis02-374	218	18	of	of	ADP
ajis02-374	218	19	their	their	PRON
ajis02-374	218	20	particular	particular	ADJ
ajis02-374	218	21	product	product	NOUN
ajis02-374	218	22	.	.	PUNCT
ajis02-374	219	1	first	first	ADV
ajis02-374	219	2	,	,	PUNCT
ajis02-374	219	3	a	a	DET
ajis02-374	219	4	number	number	NOUN
ajis02-374	219	5	of	of	ADP
ajis02-374	219	6	package	package	NOUN
ajis02-374	219	7	control	control	NOUN
ajis02-374	219	8	features	feature	NOUN
ajis02-374	219	9	appear	appear	VERB
ajis02-374	219	10	to	to	PART
ajis02-374	219	11	be	be	AUX
ajis02-374	219	12	deficient	deficient	ADJ
ajis02-374	219	13	.	.	PUNCT
ajis02-374	220	1	these	these	PRON
ajis02-374	220	2	were	be	AUX
ajis02-374	220	3	identified	identify	VERB
ajis02-374	220	4	in	in	ADP
ajis02-374	220	5	the	the	DET
ajis02-374	220	6	preceding	precede	VERB
ajis02-374	220	7	section	section	NOUN
ajis02-374	220	8	and	and	CCONJ
ajis02-374	220	9	should	should	AUX
ajis02-374	220	10	be	be	AUX
ajis02-374	220	11	overcome	overcome	VERB
ajis02-374	220	12	in	in	ADP
ajis02-374	220	13	conjunction	conjunction	NOUN
ajis02-374	220	14	with	with	ADP
ajis02-374	220	15	the	the	DET
ajis02-374	220	16	management	management	NOUN
ajis02-374	220	17	of	of	ADP
ajis02-374	220	18	smes	sme	NOUN
ajis02-374	220	19	.	.	PUNCT
ajis02-374	221	1	second	second	ADJ
ajis02-374	221	2	,	,	PUNCT
ajis02-374	221	3	packages	package	NOUN
ajis02-374	221	4	should	should	AUX
ajis02-374	221	5	offer	offer	VERB
ajis02-374	221	6	design	design	NOUN
ajis02-374	221	7	features	feature	NOUN
ajis02-374	221	8	that	that	PRON
ajis02-374	221	9	give	give	VERB
ajis02-374	221	10	greater	great	ADJ
ajis02-374	221	11	support	support	NOUN
ajis02-374	221	12	to	to	ADP
ajis02-374	221	13	users	user	NOUN
ajis02-374	221	14	.	.	PUNCT
ajis02-374	222	1	the	the	DET
ajis02-374	222	2	documentation	documentation	NOUN
ajis02-374	222	3	of	of	ADP
ajis02-374	222	4	packages	package	NOUN
ajis02-374	222	5	appears	appear	VERB
ajis02-374	222	6	to	to	PART
ajis02-374	222	7	play	play	VERB
ajis02-374	222	8	an	an	DET
ajis02-374	222	9	important	important	ADJ
ajis02-374	222	10	role	role	NOUN
ajis02-374	222	11	in	in	ADP
ajis02-374	222	12	this	this	DET
ajis02-374	222	13	regard	regard	NOUN
ajis02-374	222	14	since	since	SCONJ
ajis02-374	222	15	documentation	documentation	NOUN
ajis02-374	222	16	is	be	AUX
ajis02-374	222	17	strongly	strongly	ADV
ajis02-374	222	18	correlated	correlate	VERB
ajis02-374	222	19	with	with	ADP
ajis02-374	222	20	most	most	ADJ
ajis02-374	222	21	user	user	NOUN
ajis02-374	222	22	practices	practice	NOUN
ajis02-374	222	23	.	.	PUNCT
ajis02-374	223	1	public	public	ADJ
ajis02-374	223	2	accountants	accountant	NOUN
ajis02-374	223	3	did	do	AUX
ajis02-374	223	4	not	not	PART
ajis02-374	223	5	rate	rate	VERB
ajis02-374	223	6	the	the	DET
ajis02-374	223	7	documentation	documentation	NOUN
ajis02-374	223	8	that	that	PRON
ajis02-374	223	9	currently	currently	ADV
ajis02-374	223	10	exist	exist	VERB
ajis02-374	223	11	very	very	ADV
ajis02-374	223	12	high	high	ADJ
ajis02-374	223	13	and	and	CCONJ
ajis02-374	223	14	scope	scope	NOUN
ajis02-374	223	15	therefore	therefore	ADV
ajis02-374	223	16	exists	exist	VERB
ajis02-374	223	17	to	to	PART
ajis02-374	223	18	make	make	VERB
ajis02-374	223	19	improvements	improvement	NOUN
ajis02-374	223	20	in	in	ADP
ajis02-374	223	21	this	this	DET
ajis02-374	223	22	area	area	NOUN
ajis02-374	223	23	.	.	PUNCT
ajis02-374	224	1	particular	particular	ADJ
ajis02-374	224	2	concern	concern	NOUN
ajis02-374	224	3	related	relate	VERB
ajis02-374	224	4	to	to	ADP
ajis02-374	224	5	documentation	documentation	NOUN
ajis02-374	224	6	that	that	PRON
ajis02-374	224	7	supports	support	VERB
ajis02-374	224	8	the	the	DET
ajis02-374	224	9	effective	effective	ADJ
ajis02-374	224	10	use	use	NOUN
ajis02-374	224	11	of	of	ADP
ajis02-374	224	12	packages	package	NOUN
ajis02-374	224	13	,	,	PUNCT
ajis02-374	224	14	viz	viz	NOUN
ajis02-374	224	15	.	.	PUNCT
ajis02-374	225	1	documentation	documentation	NOUN
ajis02-374	225	2	(	(	PUNCT
ajis02-374	225	3	e.g.	e.g.	ADV
ajis02-374	225	4	on	on	ADP
ajis02-374	225	5	conversion	conversion	NOUN
ajis02-374	225	6	)	)	PUNCT
ajis02-374	225	7	to	to	PART
ajis02-374	225	8	support	support	VERB
ajis02-374	225	9	the	the	DET
ajis02-374	225	10	installation	installation	NOUN
ajis02-374	225	11	of	of	ADP
ajis02-374	225	12	packages	package	NOUN
ajis02-374	225	13	,	,	PUNCT
ajis02-374	225	14	to	to	PART
ajis02-374	225	15	provide	provide	VERB
ajis02-374	225	16	error	error	NOUN
ajis02-374	225	17	messages	message	NOUN
ajis02-374	225	18	that	that	PRON
ajis02-374	225	19	explain	explain	VERB
ajis02-374	225	20	errors	error	NOUN
ajis02-374	225	21	and	and	CCONJ
ajis02-374	225	22	corrective	corrective	ADJ
ajis02-374	225	23	actions	action	NOUN
ajis02-374	225	24	required	require	VERB
ajis02-374	225	25	,	,	PUNCT
ajis02-374	225	26	and	and	CCONJ
ajis02-374	225	27	to	to	PART
ajis02-374	225	28	produce	produce	VERB
ajis02-374	225	29	a	a	DET
ajis02-374	225	30	trail	trail	NOUN
ajis02-374	225	31	of	of	ADP
ajis02-374	225	32	system	system	NOUN
ajis02-374	225	33	users	user	NOUN
ajis02-374	225	34	.	.	PUNCT
ajis02-374	226	1	41	41	NUM
ajis02-374	226	2	ajis	ajis	NOUN
ajis02-374	226	3	vol	vol	NOUN
ajis02-374	226	4	4	4	NUM
ajis02-374	226	5	no	no	NOUN
ajis02-374	226	6	.	.	NOUN
ajis02-374	226	7	1	1	NUM
ajis02-374	226	8	third	third	ADJ
ajis02-374	226	9	,	,	PUNCT
ajis02-374	226	10	smes	sme	NOUN
ajis02-374	226	11	apparently	apparently	ADV
ajis02-374	226	12	regard	regard	VERB
ajis02-374	226	13	accounting	accounting	NOUN
ajis02-374	226	14	packages	package	NOUN
ajis02-374	226	15	to	to	PART
ajis02-374	226	16	be	be	AUX
ajis02-374	226	17	complex	complex	ADJ
ajis02-374	226	18	.	.	PUNCT
ajis02-374	227	1	vendors	vendor	NOUN
ajis02-374	227	2	could	could	AUX
ajis02-374	227	3	reduce	reduce	VERB
ajis02-374	227	4	complexity	complexity	NOUN
ajis02-374	227	5	by	by	ADP
ajis02-374	227	6	offering	offer	VERB
ajis02-374	227	7	training	training	NOUN
ajis02-374	227	8	thereby	thereby	ADV
ajis02-374	227	9	increasing	increase	VERB
ajis02-374	227	10	their	their	PRON
ajis02-374	227	11	customers	customer	NOUN
ajis02-374	227	12	'	'	PART
ajis02-374	227	13	understanding	understanding	NOUN
ajis02-374	227	14	of	of	ADP
ajis02-374	227	15	their	their	PRON
ajis02-374	227	16	products	product	NOUN
ajis02-374	227	17	.	.	PUNCT
ajis02-374	228	1	this	this	PRON
ajis02-374	228	2	should	should	AUX
ajis02-374	228	3	commence	commence	VERB
ajis02-374	228	4	prior	prior	ADV
ajis02-374	228	5	to	to	ADP
ajis02-374	228	6	the	the	DET
ajis02-374	228	7	acquisition	acquisition	NOUN
ajis02-374	228	8	of	of	ADP
ajis02-374	228	9	the	the	DET
ajis02-374	228	10	package	package	NOUN
ajis02-374	228	11	to	to	PART
ajis02-374	228	12	enable	enable	VERB
ajis02-374	228	13	users	user	NOUN
ajis02-374	228	14	to	to	PART
ajis02-374	228	15	participate	participate	VERB
ajis02-374	228	16	in	in	ADP
ajis02-374	228	17	the	the	DET
ajis02-374	228	18	evaluation	evaluation	NOUN
ajis02-374	228	19	and	and	CCONJ
ajis02-374	228	20	selection	selection	NOUN
ajis02-374	228	21	processes	process	NOUN
ajis02-374	228	22	and	and	CCONJ
ajis02-374	228	23	be	be	AUX
ajis02-374	228	24	ongoing	ongoing	ADJ
ajis02-374	228	25	to	to	PART
ajis02-374	228	26	enable	enable	VERB
ajis02-374	228	27	them	they	PRON
ajis02-374	228	28	to	to	PART
ajis02-374	228	29	maximise	maximise	VERB
ajis02-374	228	30	packages	package	NOUN
ajis02-374	228	31	'	'	PART
ajis02-374	228	32	processing	processing	NOUN
ajis02-374	228	33	and	and	CCONJ
ajis02-374	228	34	reporting	reporting	NOUN
ajis02-374	228	35	functions	function	NOUN
ajis02-374	228	36	.	.	PUNCT
ajis02-374	229	1	conclusion	conclusion	NOUN
ajis02-374	229	2	research	research	NOUN
ajis02-374	229	3	to	to	PART
ajis02-374	229	4	determine	determine	VERB
ajis02-374	229	5	the	the	DET
ajis02-374	229	6	success	success	NOUN
ajis02-374	229	7	of	of	ADP
ajis02-374	229	8	information	information	NOUN
ajis02-374	229	9	systems	system	NOUN
ajis02-374	229	10	is	be	AUX
ajis02-374	229	11	still	still	ADV
ajis02-374	229	12	agonising	agonise	VERB
ajis02-374	229	13	over	over	ADP
ajis02-374	229	14	the	the	DET
ajis02-374	229	15	dimensions	dimension	NOUN
ajis02-374	229	16	of	of	ADP
ajis02-374	229	17	success	success	NOUN
ajis02-374	229	18	and	and	CCONJ
ajis02-374	229	19	as	as	ADV
ajis02-374	229	20	yet	yet	ADV
ajis02-374	229	21	there	there	PRON
ajis02-374	229	22	is	be	VERB
ajis02-374	229	23	no	no	DET
ajis02-374	229	24	instrument	instrument	NOUN
ajis02-374	229	25	which	which	PRON
ajis02-374	229	26	can	can	AUX
ajis02-374	229	27	satisfy	satisfy	VERB
ajis02-374	229	28	the	the	DET
ajis02-374	229	29	requirements	requirement	NOUN
ajis02-374	229	30	of	of	ADP
ajis02-374	229	31	all	all	DET
ajis02-374	229	32	studies	study	NOUN
ajis02-374	229	33	.	.	PUNCT
ajis02-374	230	1	furthermore	furthermore	ADV
ajis02-374	230	2	,	,	PUNCT
ajis02-374	230	3	research	research	NOUN
ajis02-374	230	4	into	into	ADP
ajis02-374	230	5	the	the	DET
ajis02-374	230	6	success	success	NOUN
ajis02-374	230	7	of	of	ADP
ajis02-374	230	8	small	small	ADJ
ajis02-374	230	9	business	business	NOUN
ajis02-374	230	10	is	be	AUX
ajis02-374	230	11	has	have	AUX
ajis02-374	230	12	only	only	ADV
ajis02-374	230	13	recently	recently	ADV
ajis02-374	230	14	emerged	emerge	VERB
ajis02-374	230	15	.	.	PUNCT
ajis02-374	231	1	this	this	DET
ajis02-374	231	2	study	study	NOUN
ajis02-374	231	3	used	use	VERB
ajis02-374	231	4	two	two	NUM
ajis02-374	231	5	research	research	NOUN
ajis02-374	231	6	variables	variable	NOUN
ajis02-374	231	7	,	,	PUNCT
ajis02-374	231	8	namely	namely	ADV
ajis02-374	231	9	user	user	NOUN
ajis02-374	231	10	practices	practice	NOUN
ajis02-374	231	11	and	and	CCONJ
ajis02-374	231	12	design	design	NOUN
ajis02-374	231	13	features	feature	NOUN
ajis02-374	231	14	.	.	PUNCT
ajis02-374	232	1	they	they	PRON
ajis02-374	232	2	form	form	VERB
ajis02-374	232	3	part	part	NOUN
ajis02-374	232	4	of	of	ADP
ajis02-374	232	5	cerveny	cerveny	PROPN
ajis02-374	232	6	and	and	CCONJ
ajis02-374	232	7	sanders	sander	NOUN
ajis02-374	232	8	'	'	PART
ajis02-374	232	9	(	(	PUNCT
ajis02-374	232	10	1986	1986	NUM
ajis02-374	232	11	)	)	PUNCT
ajis02-374	232	12	model	model	NOUN
ajis02-374	232	13	to	to	PART
ajis02-374	232	14	measure	measure	VERB
ajis02-374	232	15	is	be	AUX
ajis02-374	232	16	success	success	NOUN
ajis02-374	232	17	and	and	CCONJ
ajis02-374	232	18	were	be	AUX
ajis02-374	232	19	selected	select	VERB
ajis02-374	232	20	because	because	SCONJ
ajis02-374	232	21	of	of	ADP
ajis02-374	232	22	their	their	PRON
ajis02-374	232	23	relevance	relevance	NOUN
ajis02-374	232	24	to	to	ADP
ajis02-374	232	25	packaged	package	VERB
ajis02-374	232	26	accounting	accounting	NOUN
ajis02-374	232	27	software	software	NOUN
ajis02-374	232	28	which	which	PRON
ajis02-374	232	29	is	be	AUX
ajis02-374	232	30	the	the	DET
ajis02-374	232	31	predominant	predominant	ADJ
ajis02-374	232	32	form	form	NOUN
ajis02-374	232	33	of	of	ADP
ajis02-374	232	34	is	be	AUX
ajis02-374	232	35	in	in	ADP
ajis02-374	232	36	smes	sme	NOUN
ajis02-374	232	37	.	.	PUNCT
ajis02-374	233	1	rather	rather	ADV
ajis02-374	233	2	than	than	SCONJ
ajis02-374	233	3	canvass	canvass	VERB
ajis02-374	233	4	the	the	DET
ajis02-374	233	5	opinions	opinion	NOUN
ajis02-374	233	6	of	of	ADP
ajis02-374	233	7	smes	sme	NOUN
ajis02-374	233	8	or	or	CCONJ
ajis02-374	233	9	package	package	NOUN
ajis02-374	233	10	vendors	vendor	NOUN
ajis02-374	233	11	,	,	PUNCT
ajis02-374	233	12	we	we	PRON
ajis02-374	233	13	approached	approach	VERB
ajis02-374	233	14	public	public	ADJ
ajis02-374	233	15	accountants	accountant	NOUN
ajis02-374	233	16	because	because	SCONJ
ajis02-374	233	17	of	of	ADP
ajis02-374	233	18	their	their	PRON
ajis02-374	233	19	independence	independence	NOUN
ajis02-374	233	20	and	and	CCONJ
ajis02-374	233	21	experience	experience	NOUN
ajis02-374	233	22	with	with	ADP
ajis02-374	233	23	smes	sme	NOUN
ajis02-374	233	24	.	.	PUNCT
ajis02-374	234	1	whilst	whilst	SCONJ
ajis02-374	234	2	packages	package	NOUN
ajis02-374	234	3	overall	overall	ADV
ajis02-374	234	4	appear	appear	VERB
ajis02-374	234	5	to	to	PART
ajis02-374	234	6	be	be	AUX
ajis02-374	234	7	used	use	VERB
ajis02-374	234	8	and	and	CCONJ
ajis02-374	234	9	designed	design	VERB
ajis02-374	234	10	satisfactorily	satisfactorily	ADV
ajis02-374	234	11	,	,	PUNCT
ajis02-374	234	12	a	a	DET
ajis02-374	234	13	number	number	NOUN
ajis02-374	234	14	of	of	ADP
ajis02-374	234	15	concerns	concern	NOUN
ajis02-374	234	16	were	be	AUX
ajis02-374	234	17	established	establish	VERB
ajis02-374	234	18	.	.	PUNCT
ajis02-374	235	1	management	management	NOUN
ajis02-374	235	2	and	and	CCONJ
ajis02-374	235	3	package	package	NOUN
ajis02-374	235	4	developers	developer	NOUN
ajis02-374	235	5	should	should	AUX
ajis02-374	235	6	take	take	VERB
ajis02-374	235	7	notice	notice	NOUN
ajis02-374	235	8	of	of	ADP
ajis02-374	235	9	current	current	ADJ
ajis02-374	235	10	shortcomings	shortcoming	NOUN
ajis02-374	235	11	in	in	ADP
ajis02-374	235	12	order	order	NOUN
ajis02-374	235	13	to	to	PART
ajis02-374	235	14	increase	increase	VERB
ajis02-374	235	15	the	the	DET
ajis02-374	235	16	success	success	NOUN
ajis02-374	235	17	of	of	ADP
ajis02-374	235	18	information	information	NOUN
ajis02-374	235	19	systems	system	NOUN
ajis02-374	235	20	within	within	ADP
ajis02-374	235	21	smes	sme	NOUN
ajis02-374	235	22	.	.	PUNCT
ajis02-374	236	1	acknowledgment	acknowledgment	NOUN
ajis02-374	236	2	the	the	DET
ajis02-374	236	3	study	study	NOUN
ajis02-374	236	4	was	be	AUX
ajis02-374	236	5	financially	financially	ADV
ajis02-374	236	6	supported	support	VERB
ajis02-374	236	7	by	by	ADP
ajis02-374	236	8	the	the	DET
ajis02-374	236	9	institute	institute	PROPN
ajis02-374	236	10	of	of	ADP
ajis02-374	236	11	chartered	charter	VERB
ajis02-374	236	12	accountants	accountant	NOUN
ajis02-374	236	13	in	in	ADP
ajis02-374	236	14	australia	australia	PROPN
ajis02-374	236	15	and	and	CCONJ
ajis02-374	236	16	jointly	jointly	ADV
ajis02-374	236	17	carried	carry	VERB
ajis02-374	236	18	out	out	ADP
ajis02-374	236	19	with	with	ADP
ajis02-374	236	20	ken	ken	PROPN
ajis02-374	236	21	stevens	stevens	PROPN
ajis02-374	236	22	of	of	ADP
ajis02-374	236	23	the	the	DET
ajis02-374	236	24	australian	australian	ADJ
ajis02-374	236	25	national	national	PROPN
ajis02-374	236	26	university	university	PROPN
ajis02-374	236	27	.	.	PUNCT
ajis02-374	237	1	references	reference	NOUN
ajis02-374	237	2	cerveny	cerveny	PROPN
ajis02-374	237	3	,	,	PUNCT
ajis02-374	237	4	r.p	r.p	PROPN
ajis02-374	237	5	.	.	PROPN
ajis02-374	237	6	&	&	CCONJ
ajis02-374	237	7	sanders	sanders	PROPN
ajis02-374	237	8	,	,	PUNCT
ajis02-374	237	9	g.l	g.l	PROPN
ajis02-374	237	10	.	.	PROPN
ajis02-374	237	11	(	(	PUNCT
ajis02-374	237	12	1986	1986	NUM
ajis02-374	237	13	)	)	PUNCT
ajis02-374	237	14	implementation	implementation	NOUN
ajis02-374	237	15	and	and	CCONJ
ajis02-374	237	16	structural	structural	ADJ
ajis02-374	237	17	variable	variable	NOUN
ajis02-374	237	18	,	,	PUNCT
ajis02-374	237	19	information	information	NOUN
ajis02-374	237	20	&	&	CCONJ
ajis02-374	237	21	management	management	NOUN
ajis02-374	237	22	,	,	PUNCT
ajis02-374	237	23	vol	vol	NOUN
ajis02-374	237	24	11	11	NUM
ajis02-374	237	25	,	,	PUNCT
ajis02-374	237	26	pp	pp	ADV
ajis02-374	237	27	191	191	NUM
ajis02-374	237	28	-	-	SYM
ajis02-374	237	29	198	198	NUM
ajis02-374	237	30	.	.	PUNCT
ajis02-374	238	1	cragg	cragg	PROPN
ajis02-374	238	2	,	,	PUNCT
ajis02-374	238	3	p.b	p.b	PROPN
ajis02-374	238	4	.	.	PROPN
ajis02-374	238	5	&	&	CCONJ
ajis02-374	238	6	king	king	PROPN
ajis02-374	238	7	,	,	PUNCT
ajis02-374	238	8	m.	m.	NOUN
ajis02-374	238	9	(	(	PUNCT
ajis02-374	238	10	1993	1993	NUM
ajis02-374	238	11	)	)	PUNCT
ajis02-374	238	12	small	small	ADJ
ajis02-374	238	13	-	-	PUNCT
ajis02-374	238	14	firm	firm	NOUN
ajis02-374	238	15	computing	computing	NOUN
ajis02-374	238	16	:	:	PUNCT
ajis02-374	238	17	motivators	motivator	NOUN
ajis02-374	238	18	and	and	CCONJ
ajis02-374	238	19	inhibitors	inhibitor	NOUN
ajis02-374	238	20	,	,	PUNCT
ajis02-374	238	21	mis	mis	PROPN
ajis02-374	238	22	quarterly	quarterly	PROPN
ajis02-374	238	23	,	,	PUNCT
ajis02-374	238	24	march	march	PROPN
ajis02-374	238	25	,	,	PUNCT
ajis02-374	238	26	pp	pp	ADV
ajis02-374	238	27	47	47	NUM
ajis02-374	238	28	-	-	SYM
ajis02-374	238	29	60	60	NUM
ajis02-374	238	30	.	.	PUNCT
ajis02-374	239	1	delone	delone	PROPN
ajis02-374	239	2	,	,	PUNCT
ajis02-374	239	3	w.h	w.h	PROPN
ajis02-374	239	4	.	.	PROPN
ajis02-374	239	5	&	&	CCONJ
ajis02-374	239	6	mclean	mclean	PROPN
ajis02-374	239	7	,	,	PUNCT
ajis02-374	239	8	e.r	e.r	PROPN
ajis02-374	239	9	.	.	PROPN
ajis02-374	239	10	(	(	PUNCT
ajis02-374	239	11	1992	1992	NUM
ajis02-374	239	12	)	)	PUNCT
ajis02-374	239	13	information	information	NOUN
ajis02-374	239	14	systems	system	NOUN
ajis02-374	239	15	success	success	NOUN
ajis02-374	239	16	:	:	PUNCT
ajis02-374	239	17	the	the	DET
ajis02-374	239	18	quest	quest	NOUN
ajis02-374	239	19	for	for	ADP
ajis02-374	239	20	the	the	DET
ajis02-374	239	21	dependent	dependent	ADJ
ajis02-374	239	22	variable	variable	NOUN
ajis02-374	239	23	,	,	PUNCT
ajis02-374	239	24	information	information	NOUN
ajis02-374	239	25	systems	system	NOUN
ajis02-374	239	26	research	research	NOUN
ajis02-374	239	27	,	,	PUNCT
ajis02-374	239	28	vol	vol	NOUN
ajis02-374	239	29	3	3	NUM
ajis02-374	239	30	,	,	PUNCT
ajis02-374	239	31	iss	iss	PROPN
ajis02-374	239	32	1	1	NUM
ajis02-374	239	33	,	,	PUNCT
ajis02-374	239	34	pp	pp	ADV
ajis02-374	239	35	60	60	NUM
ajis02-374	239	36	-	-	SYM
ajis02-374	239	37	95	95	NUM
ajis02-374	239	38	.	.	PUNCT
ajis02-374	240	1	gray	gray	ADJ
ajis02-374	240	2	,	,	PUNCT
ajis02-374	240	3	g.l	g.l	PROPN
ajis02-374	240	4	.	.	PROPN
ajis02-374	240	5	(	(	PUNCT
ajis02-374	240	6	1991	1991	NUM
ajis02-374	240	7	)	)	PUNCT
ajis02-374	240	8	accounting	accounting	NOUN
ajis02-374	240	9	information	information	NOUN
ajis02-374	240	10	system	system	NOUN
ajis02-374	240	11	selection	selection	NOUN
ajis02-374	240	12	in	in	ADP
ajis02-374	240	13	small	small	ADJ
ajis02-374	240	14	organizations	organization	NOUN
ajis02-374	240	15	:	:	PUNCT
ajis02-374	240	16	incongruences	incongruence	NOUN
ajis02-374	240	17	between	between	ADP
ajis02-374	240	18	accounting	accounting	NOUN
ajis02-374	240	19	professionals	professional	NOUN
ajis02-374	240	20	,	,	PUNCT
ajis02-374	240	21	journal	journal	NOUN
ajis02-374	240	22	of	of	ADP
ajis02-374	240	23	information	information	NOUN
ajis02-374	240	24	systems	system	NOUN
ajis02-374	240	25	,	,	PUNCT
ajis02-374	240	26	spring	spring	NOUN
ajis02-374	240	27	,	,	PUNCT
ajis02-374	240	28	pp	pp	ADV
ajis02-374	240	29	17	17	NUM
ajis02-374	240	30	-	-	SYM
ajis02-374	240	31	35	35	NUM
ajis02-374	240	32	.	.	PUNCT
ajis02-374	241	1	nazem	nazem	PROPN
ajis02-374	241	2	,	,	PUNCT
ajis02-374	241	3	s.m	s.m	PROPN
ajis02-374	241	4	.	.	PROPN
ajis02-374	241	5	(	(	PUNCT
ajis02-374	241	6	1990	1990	NUM
ajis02-374	241	7	)	)	PUNCT
ajis02-374	241	8	sources	source	NOUN
ajis02-374	241	9	of	of	ADP
ajis02-374	241	10	software	software	NOUN
ajis02-374	241	11	and	and	CCONJ
ajis02-374	241	12	levels	level	NOUN
ajis02-374	241	13	of	of	ADP
ajis02-374	241	14	satisfaction	satisfaction	NOUN
ajis02-374	241	15	for	for	ADP
ajis02-374	241	16	small	small	ADJ
ajis02-374	241	17	business	business	NOUN
ajis02-374	241	18	computer	computer	NOUN
ajis02-374	241	19	applications	application	NOUN
ajis02-374	241	20	,	,	PUNCT
ajis02-374	241	21	information	information	NOUN
ajis02-374	241	22	&	&	CCONJ
ajis02-374	241	23	management	management	NOUN
ajis02-374	241	24	,	,	PUNCT
ajis02-374	241	25	vol	vol	NOUN
ajis02-374	241	26	19	19	NUM
ajis02-374	241	27	,	,	PUNCT
ajis02-374	241	28	pp	pp	ADV
ajis02-374	241	29	95	95	NUM
ajis02-374	241	30	-	-	SYM
ajis02-374	241	31	100	100	NUM
ajis02-374	241	32	.	.	PUNCT
ajis02-374	242	1	ponemon	ponemon	PROPN
ajis02-374	242	2	,	,	PUNCT
ajis02-374	242	3	l.a	l.a	PROPN
ajis02-374	242	4	.	.	PROPN
ajis02-374	242	5	&	&	CCONJ
ajis02-374	242	6	nagoda	nagoda	PROPN
ajis02-374	242	7	ii	ii	PROPN
ajis02-374	242	8	,	,	PUNCT
ajis02-374	242	9	r.	r.	PROPN
ajis02-374	242	10	j.	j.	PROPN
ajis02-374	242	11	(	(	PUNCT
ajis02-374	242	12	1990	1990	NUM
ajis02-374	242	13	)	)	PUNCT
ajis02-374	242	14	perceptual	perceptual	ADJ
ajis02-374	242	15	variation	variation	NOUN
ajis02-374	242	16	and	and	CCONJ
ajis02-374	242	17	the	the	DET
ajis02-374	242	18	implementation	implementation	NOUN
ajis02-374	242	19	of	of	ADP
ajis02-374	242	20	accounting	accounting	NOUN
ajis02-374	242	21	information	information	NOUN
ajis02-374	242	22	systems	system	NOUN
ajis02-374	242	23	:	:	PUNCT
ajis02-374	242	24	an	an	DET
ajis02-374	242	25	empirical	empirical	ADJ
ajis02-374	242	26	investigation	investigation	NOUN
ajis02-374	242	27	,	,	PUNCT
ajis02-374	242	28	journal	journal	NOUN
ajis02-374	242	29	of	of	ADP
ajis02-374	242	30	information	information	NOUN
ajis02-374	242	31	systems	system	NOUN
ajis02-374	242	32	,	,	PUNCT
ajis02-374	242	33	spring	spring	NOUN
ajis02-374	242	34	,	,	PUNCT
ajis02-374	242	35	pp	pp	ADP
ajis02-374	242	36	1	1	NUM
ajis02-374	242	37	-	-	SYM
ajis02-374	242	38	14	14	NUM
ajis02-374	242	39	.	.	PUNCT
ajis02-374	243	1	saunders	saunder	NOUN
ajis02-374	243	2	,	,	PUNCT
ajis02-374	243	3	c.s	c.s	PROPN
ajis02-374	243	4	.	.	PROPN
ajis02-374	243	5	&	&	CCONJ
ajis02-374	243	6	jones	jones	PROPN
ajis02-374	243	7	,	,	PUNCT
ajis02-374	243	8	j.w	j.w	PROPN
ajis02-374	243	9	.	.	PROPN
ajis02-374	243	10	(	(	PUNCT
ajis02-374	243	11	1992	1992	NUM
ajis02-374	243	12	)	)	PUNCT
ajis02-374	243	13	measuring	measure	VERB
ajis02-374	243	14	performance	performance	NOUN
ajis02-374	243	15	of	of	ADP
ajis02-374	243	16	the	the	DET
ajis02-374	243	17	information	information	NOUN
ajis02-374	243	18	systems	system	NOUN
ajis02-374	243	19	function	function	NOUN
ajis02-374	243	20	,	,	PUNCT
ajis02-374	243	21	journal	journal	NOUN
ajis02-374	243	22	of	of	ADP
ajis02-374	243	23	management	management	NOUN
ajis02-374	243	24	information	information	NOUN
ajis02-374	243	25	systems	system	NOUN
ajis02-374	243	26	,	,	PUNCT
ajis02-374	243	27	vol	vol	NOUN
ajis02-374	243	28	8	8	NUM
ajis02-374	243	29	,	,	PUNCT
ajis02-374	243	30	iss	iss	PROPN
ajis02-374	243	31	4	4	NUM
ajis02-374	243	32	,	,	PUNCT
ajis02-374	243	33	pp	pp	ADV
ajis02-374	243	34	63	63	NUM
ajis02-374	243	35	-	-	SYM
ajis02-374	243	36	82	82	NUM
ajis02-374	243	37	.	.	PUNCT
ajis02-374	244	1	sekaran	sekaran	NOUN
ajis02-374	244	2	,	,	PUNCT
ajis02-374	244	3	u.	u.	PROPN
ajis02-374	244	4	(	(	PUNCT
ajis02-374	244	5	1984	1984	NUM
ajis02-374	244	6	)	)	PUNCT
ajis02-374	244	7	research	research	NOUN
ajis02-374	244	8	methods	method	NOUN
ajis02-374	244	9	for	for	ADP
ajis02-374	244	10	managers	manager	NOUN
ajis02-374	244	11	a	a	DET
ajis02-374	244	12	skill	skill	NOUN
ajis02-374	244	13	-	-	PUNCT
ajis02-374	244	14	building	building	NOUN
ajis02-374	244	15	approach	approach	NOUN
ajis02-374	244	16	,	,	PUNCT
ajis02-374	244	17	wiley	wiley	PROPN
ajis02-374	244	18	.	.	PUNCT
ajis02-374	245	1	sethi	sethi	PROPN
ajis02-374	245	2	,	,	PUNCT
ajis02-374	245	3	v.	v.	PROPN
ajis02-374	245	4	,	,	PUNCT
ajis02-374	245	5	hwang	hwang	PROPN
ajis02-374	245	6	,	,	PUNCT
ajis02-374	245	7	k.t	k.t	PROPN
ajis02-374	245	8	.	.	PROPN
ajis02-374	245	9	&	&	CCONJ
ajis02-374	245	10	pegels	pegel	NOUN
ajis02-374	245	11	,	,	PUNCT
ajis02-374	245	12	c.	c.	PROPN
ajis02-374	245	13	(	(	PUNCT
ajis02-374	245	14	1993	1993	NUM
ajis02-374	245	15	)	)	PUNCT
ajis02-374	245	16	information	information	NOUN
ajis02-374	245	17	technology	technology	NOUN
ajis02-374	245	18	and	and	CCONJ
ajis02-374	245	19	organizational	organizational	ADJ
ajis02-374	245	20	performance	performance	NOUN
ajis02-374	245	21	,	,	PUNCT
ajis02-374	245	22	information	information	NOUN
ajis02-374	245	23	&	&	CCONJ
ajis02-374	245	24	management	management	NOUN
ajis02-374	245	25	,	,	PUNCT
ajis02-374	245	26	vol	vol	NOUN
ajis02-374	245	27	25	25	NUM
ajis02-374	245	28	,	,	PUNCT
ajis02-374	245	29	pp	pp	ADV
ajis02-374	245	30	193	193	NUM
ajis02-374	245	31	-	-	SYM
ajis02-374	245	32	205	205	NUM
ajis02-374	245	33	.	.	PUNCT
ajis02-374	246	1	yap	yap	PROPN
ajis02-374	246	2	,	,	PUNCT
ajis02-374	246	3	c.s	c.s	PROPN
ajis02-374	246	4	.	.	PROPN
ajis02-374	246	5	,	,	PUNCT
ajis02-374	246	6	soh	soh	PROPN
ajis02-374	246	7	,	,	PUNCT
ajis02-374	246	8	c.p.p	c.p.p	PROPN
ajis02-374	246	9	.	.	PROPN
ajis02-374	246	10	&	&	CCONJ
ajis02-374	246	11	raman	raman	PROPN
ajis02-374	246	12	,	,	PUNCT
ajis02-374	246	13	k.s	k.s	PROPN
ajis02-374	246	14	.	.	PROPN
ajis02-374	246	15	(	(	PUNCT
ajis02-374	246	16	1992	1992	NUM
ajis02-374	246	17	)	)	PUNCT
ajis02-374	246	18	information	information	NOUN
ajis02-374	246	19	systems	system	NOUN
ajis02-374	246	20	success	success	NOUN
ajis02-374	246	21	factors	factor	NOUN
ajis02-374	246	22	in	in	ADP
ajis02-374	246	23	small	small	ADJ
ajis02-374	246	24	business	business	NOUN
ajis02-374	246	25	,	,	PUNCT
ajis02-374	246	26	omega	omega	NOUN
ajis02-374	246	27	,	,	PUNCT
ajis02-374	246	28	vol	vol	NOUN
ajis02-374	246	29	20	20	NUM
ajis02-374	246	30	,	,	PUNCT
ajis02-374	246	31	iss	iss	PROPN
ajis02-374	246	32	5/6	5/6	NUM
ajis02-374	246	33	,	,	PUNCT
ajis02-374	246	34	pp	pp	ADV
ajis02-374	246	35	597	597	NUM
ajis02-374	246	36	-	-	SYM
ajis02-374	246	37	609	609	NUM
ajis02-374	246	38	.	.	PUNCT
ajis02-374	247	1	zeleny	zeleny	NOUN
ajis02-374	247	2	,	,	PUNCT
ajis02-374	247	3	m.	m.	NOUN
ajis02-374	247	4	(	(	PUNCT
ajis02-374	247	5	1982	1982	NUM
ajis02-374	247	6	)	)	PUNCT
ajis02-374	247	7	,	,	PUNCT
ajis02-374	247	8	multiple	multiple	ADJ
ajis02-374	247	9	criteria	criterion	NOUN
ajis02-374	247	10	decision	decision	NOUN
ajis02-374	247	11	making	making	NOUN
ajis02-374	247	12	,	,	PUNCT
ajis02-374	247	13	new	new	PROPN
ajis02-374	247	14	york	york	PROPN
ajis02-374	247	15	,	,	PUNCT
ajis02-374	247	16	mcgraw	mcgraw	PROPN
ajis02-374	247	17	-	-	PUNCT
ajis02-374	247	18	hill	hill	NOUN
ajis02-374	247	19	.	.	PUNCT
ajis02-374	248	1	42	42	NUM