id sid tid token lemma pos ajis02-895 1 1 microsoft microsoft PROPN ajis02-895 1 2 word word PROPN ajis02-895 1 3 ajis_18(3)_v10.docx ajis_18(3)_v10.docx VERB ajis02-895 1 4 australasian australasian ADJ ajis02-895 1 5 journal journal NOUN ajis02-895 1 6 of of ADP ajis02-895 1 7 information information NOUN ajis02-895 1 8 systems system NOUN ajis02-895 1 9 volume volume NOUN ajis02-895 1 10 18 18 NUM ajis02-895 1 11 number number NOUN ajis02-895 1 12 3 3 NUM ajis02-895 1 13 2014 2014 NUM ajis02-895 1 14 29 29 NUM ajis02-895 1 15 standard standard ADJ ajis02-895 1 16 business business NOUN ajis02-895 1 17 reporting reporting NOUN ajis02-895 1 18 in in ADP ajis02-895 1 19 australia australia PROPN ajis02-895 1 20 : : PUNCT ajis02-895 1 21 past past ADJ ajis02-895 1 22 , , PUNCT ajis02-895 1 23 present present ADJ ajis02-895 1 24 , , PUNCT ajis02-895 1 25 and and CCONJ ajis02-895 1 26 future future ADJ ajis02-895 1 27 nena nena PROPN ajis02-895 1 28 lim lim PROPN ajis02-895 1 29 curtin curtin PROPN ajis02-895 1 30 university university PROPN ajis02-895 1 31 n.lim@curtin.edu.au n.lim@curtin.edu.au PROPN ajis02-895 1 32 brian brian PROPN ajis02-895 1 33 perrin perrin PROPN ajis02-895 1 34 curtin curtin PROPN ajis02-895 1 35 university university PROPN ajis02-895 1 36 b.perrin@curtin.edu.au b.perrin@curtin.edu.au PROPN ajis02-895 1 37 abstract abstract ADJ ajis02-895 1 38 standard standard ADJ ajis02-895 1 39 business business NOUN ajis02-895 1 40 reporting reporting NOUN ajis02-895 1 41 ( ( PUNCT ajis02-895 1 42 sbr sbr NOUN ajis02-895 1 43 ) ) PUNCT ajis02-895 1 44 is be AUX ajis02-895 1 45 an an DET ajis02-895 1 46 australian australian ADJ ajis02-895 1 47 government government NOUN ajis02-895 1 48 initiative initiative NOUN ajis02-895 1 49 aimed aim VERB ajis02-895 1 50 at at ADP ajis02-895 1 51 enhancing enhance VERB ajis02-895 1 52 business business NOUN ajis02-895 1 53 productivity productivity NOUN ajis02-895 1 54 by by ADP ajis02-895 1 55 reducing reduce VERB ajis02-895 1 56 compliance compliance NOUN ajis02-895 1 57 costs cost NOUN ajis02-895 1 58 . . PUNCT ajis02-895 2 1 this this DET ajis02-895 2 2 initiative initiative NOUN ajis02-895 2 3 commenced commence VERB ajis02-895 2 4 in in ADP ajis02-895 2 5 2010 2010 NUM ajis02-895 2 6 and and CCONJ ajis02-895 2 7 is be AUX ajis02-895 2 8 based base VERB ajis02-895 2 9 on on ADP ajis02-895 2 10 an an DET ajis02-895 2 11 international international ADJ ajis02-895 2 12 reporting reporting NOUN ajis02-895 2 13 language language NOUN ajis02-895 2 14 , , PUNCT ajis02-895 2 15 extensible extensible ADJ ajis02-895 2 16 business business NOUN ajis02-895 2 17 reporting reporting NOUN ajis02-895 2 18 language language NOUN ajis02-895 2 19 ( ( PUNCT ajis02-895 2 20 xbrl xbrl PROPN ajis02-895 2 21 ) ) PUNCT ajis02-895 2 22 . . PUNCT ajis02-895 3 1 to to ADP ajis02-895 3 2 date date NOUN ajis02-895 3 3 , , PUNCT ajis02-895 3 4 general general ADJ ajis02-895 3 5 awareness awareness NOUN ajis02-895 3 6 or or CCONJ ajis02-895 3 7 knowledge knowledge NOUN ajis02-895 3 8 of of ADP ajis02-895 3 9 the the DET ajis02-895 3 10 program program NOUN ajis02-895 3 11 is be AUX ajis02-895 3 12 limited limit VERB ajis02-895 3 13 and and CCONJ ajis02-895 3 14 the the DET ajis02-895 3 15 adoption adoption NOUN ajis02-895 3 16 rate rate NOUN ajis02-895 3 17 by by ADP ajis02-895 3 18 businesses business NOUN ajis02-895 3 19 is be AUX ajis02-895 3 20 far far ADV ajis02-895 3 21 below below ADP ajis02-895 3 22 the the DET ajis02-895 3 23 government government NOUN ajis02-895 3 24 ’s ’s PART ajis02-895 3 25 expectations expectation NOUN ajis02-895 3 26 . . PUNCT ajis02-895 4 1 the the DET ajis02-895 4 2 objective objective NOUN ajis02-895 4 3 of of ADP ajis02-895 4 4 this this DET ajis02-895 4 5 paper paper NOUN ajis02-895 4 6 is be AUX ajis02-895 4 7 twofold twofold ADJ ajis02-895 4 8 . . PUNCT ajis02-895 5 1 first first ADV ajis02-895 5 2 , , PUNCT ajis02-895 5 3 it it PRON ajis02-895 5 4 describes describe VERB ajis02-895 5 5 in in ADP ajis02-895 5 6 detail detail NOUN ajis02-895 5 7 the the DET ajis02-895 5 8 different different ADJ ajis02-895 5 9 components component NOUN ajis02-895 5 10 of of ADP ajis02-895 5 11 sbr sbr NOUN ajis02-895 5 12 and and CCONJ ajis02-895 5 13 provides provide VERB ajis02-895 5 14 a a DET ajis02-895 5 15 clear clear ADJ ajis02-895 5 16 overview overview NOUN ajis02-895 5 17 of of ADP ajis02-895 5 18 how how SCONJ ajis02-895 5 19 the the DET ajis02-895 5 20 components component NOUN ajis02-895 5 21 work work VERB ajis02-895 5 22 together together ADV ajis02-895 5 23 . . PUNCT ajis02-895 6 1 second second ADV ajis02-895 6 2 , , PUNCT ajis02-895 6 3 it it PRON ajis02-895 6 4 examines examine VERB ajis02-895 6 5 the the DET ajis02-895 6 6 issue issue NOUN ajis02-895 6 7 of of ADP ajis02-895 6 8 sbr sbr ADJ ajis02-895 6 9 adoption adoption NOUN ajis02-895 6 10 in in ADP ajis02-895 6 11 australia australia PROPN ajis02-895 6 12 using use VERB ajis02-895 6 13 the the DET ajis02-895 6 14 diffusion diffusion NOUN ajis02-895 6 15 of of ADP ajis02-895 6 16 innovation innovation NOUN ajis02-895 6 17 ( ( PUNCT ajis02-895 6 18 doi doi NOUN ajis02-895 6 19 ) ) PUNCT ajis02-895 6 20 model model NOUN ajis02-895 6 21 and and CCONJ ajis02-895 6 22 the the DET ajis02-895 6 23 technology technology NOUN ajis02-895 6 24 , , PUNCT ajis02-895 6 25 organization organization NOUN ajis02-895 6 26 , , PUNCT ajis02-895 6 27 and and CCONJ ajis02-895 6 28 environment environment NOUN ajis02-895 6 29 ( ( PUNCT ajis02-895 6 30 toe toe NOUN ajis02-895 6 31 ) ) PUNCT ajis02-895 6 32 framework framework NOUN ajis02-895 6 33 . . PUNCT ajis02-895 7 1 results result NOUN ajis02-895 7 2 show show VERB ajis02-895 7 3 that that SCONJ ajis02-895 7 4 the the DET ajis02-895 7 5 most most ADV ajis02-895 7 6 relevant relevant ADJ ajis02-895 7 7 factor factor NOUN ajis02-895 7 8 in in ADP ajis02-895 7 9 the the DET ajis02-895 7 10 doi doi NOUN ajis02-895 7 11 model model NOUN ajis02-895 7 12 is be AUX ajis02-895 7 13 relative relative ADJ ajis02-895 7 14 advantage advantage NOUN ajis02-895 7 15 . . PUNCT ajis02-895 8 1 compatibility compatibility NOUN ajis02-895 8 2 does do AUX ajis02-895 8 3 not not PART ajis02-895 8 4 appear appear VERB ajis02-895 8 5 to to PART ajis02-895 8 6 be be AUX ajis02-895 8 7 a a DET ajis02-895 8 8 problem problem NOUN ajis02-895 8 9 to to ADP ajis02-895 8 10 businesses business NOUN ajis02-895 8 11 but but CCONJ ajis02-895 8 12 complexity complexity NOUN ajis02-895 8 13 potentially potentially ADV ajis02-895 8 14 is be AUX ajis02-895 8 15 an an DET ajis02-895 8 16 issue issue NOUN ajis02-895 8 17 . . PUNCT ajis02-895 9 1 moreover moreover ADV ajis02-895 9 2 , , PUNCT ajis02-895 9 3 enhancing enhance VERB ajis02-895 9 4 trialability trialability NOUN ajis02-895 9 5 and and CCONJ ajis02-895 9 6 observability observability NOUN ajis02-895 9 7 can can AUX ajis02-895 9 8 help help VERB ajis02-895 9 9 promote promote VERB ajis02-895 9 10 sbr sbr NOUN ajis02-895 9 11 . . PUNCT ajis02-895 10 1 in in ADP ajis02-895 10 2 the the DET ajis02-895 10 3 context context NOUN ajis02-895 10 4 of of ADP ajis02-895 10 5 the the DET ajis02-895 10 6 technological technological ADJ ajis02-895 10 7 perspective perspective NOUN ajis02-895 10 8 in in ADP ajis02-895 10 9 the the DET ajis02-895 10 10 toe toe NOUN ajis02-895 10 11 framework framework NOUN ajis02-895 10 12 , , PUNCT ajis02-895 10 13 perceived perceive VERB ajis02-895 10 14 costs cost NOUN ajis02-895 10 15 is be AUX ajis02-895 10 16 an an DET ajis02-895 10 17 obstacle obstacle NOUN ajis02-895 10 18 to to ADP ajis02-895 10 19 sbr sbr VERB ajis02-895 10 20 adoption adoption NOUN ajis02-895 10 21 as as SCONJ ajis02-895 10 22 insufficient insufficient ADJ ajis02-895 10 23 information information NOUN ajis02-895 10 24 is be AUX ajis02-895 10 25 available available ADJ ajis02-895 10 26 . . PUNCT ajis02-895 11 1 the the DET ajis02-895 11 2 quality quality NOUN ajis02-895 11 3 of of ADP ajis02-895 11 4 sbr sbr NOUN ajis02-895 11 5 reports report NOUN ajis02-895 11 6 has have AUX ajis02-895 11 7 hardly hardly ADV ajis02-895 11 8 been be AUX ajis02-895 11 9 mentioned mention VERB ajis02-895 11 10 or or CCONJ ajis02-895 11 11 discussed discuss VERB ajis02-895 11 12 but but CCONJ ajis02-895 11 13 it it PRON ajis02-895 11 14 is be AUX ajis02-895 11 15 an an DET ajis02-895 11 16 important important ADJ ajis02-895 11 17 factor factor NOUN ajis02-895 11 18 for for ADP ajis02-895 11 19 the the DET ajis02-895 11 20 long long ADJ ajis02-895 11 21 term term NOUN ajis02-895 11 22 success success NOUN ajis02-895 11 23 of of ADP ajis02-895 11 24 the the DET ajis02-895 11 25 sbr sbr NOUN ajis02-895 11 26 . . PUNCT ajis02-895 12 1 the the DET ajis02-895 12 2 most most ADV ajis02-895 12 3 salient salient ADJ ajis02-895 12 4 issue issue NOUN ajis02-895 12 5 in in ADP ajis02-895 12 6 the the DET ajis02-895 12 7 organizational organizational ADJ ajis02-895 12 8 perspective perspective NOUN ajis02-895 12 9 is be AUX ajis02-895 12 10 the the DET ajis02-895 12 11 lack lack NOUN ajis02-895 12 12 of of ADP ajis02-895 12 13 awareness awareness NOUN ajis02-895 12 14 and and CCONJ ajis02-895 12 15 expertise expertise NOUN ajis02-895 12 16 on on ADP ajis02-895 12 17 sbr sbr PROPN ajis02-895 12 18 and and CCONJ ajis02-895 12 19 xbrl xbrl PROPN ajis02-895 12 20 among among ADP ajis02-895 12 21 business business NOUN ajis02-895 12 22 managers manager NOUN ajis02-895 12 23 and and CCONJ ajis02-895 12 24 accountants accountant NOUN ajis02-895 12 25 . . PUNCT ajis02-895 13 1 in in ADP ajis02-895 13 2 the the DET ajis02-895 13 3 environmental environmental ADJ ajis02-895 13 4 perspective perspective NOUN ajis02-895 13 5 , , PUNCT ajis02-895 13 6 there there PRON ajis02-895 13 7 is be VERB ajis02-895 13 8 an an DET ajis02-895 13 9 increasing increase VERB ajis02-895 13 10 pressure pressure NOUN ajis02-895 13 11 for for ADP ajis02-895 13 12 sbr sbr NOUN ajis02-895 13 13 adoption adoption NOUN ajis02-895 13 14 but but CCONJ ajis02-895 13 15 the the DET ajis02-895 13 16 external external ADJ ajis02-895 13 17 support support NOUN ajis02-895 13 18 to to PART ajis02-895 13 19 help help VERB ajis02-895 13 20 businesses business NOUN ajis02-895 13 21 appears appear VERB ajis02-895 13 22 to to PART ajis02-895 13 23 be be AUX ajis02-895 13 24 insufficient insufficient ADJ ajis02-895 13 25 . . PUNCT ajis02-895 14 1 the the DET ajis02-895 14 2 discussions discussion NOUN ajis02-895 14 3 in in ADP ajis02-895 14 4 this this DET ajis02-895 14 5 paper paper NOUN ajis02-895 14 6 provide provide VERB ajis02-895 14 7 useful useful ADJ ajis02-895 14 8 information information NOUN ajis02-895 14 9 to to ADP ajis02-895 14 10 managers manager NOUN ajis02-895 14 11 and and CCONJ ajis02-895 14 12 accountants accountant NOUN ajis02-895 14 13 on on ADP ajis02-895 14 14 how how SCONJ ajis02-895 14 15 the the DET ajis02-895 14 16 sbr sbr PROPN ajis02-895 14 17 components component NOUN ajis02-895 14 18 work work VERB ajis02-895 14 19 together together ADV ajis02-895 14 20 . . PUNCT ajis02-895 15 1 the the DET ajis02-895 15 2 findings finding NOUN ajis02-895 15 3 also also ADV ajis02-895 15 4 provide provide VERB ajis02-895 15 5 specific specific ADJ ajis02-895 15 6 recommendations recommendation NOUN ajis02-895 15 7 to to ADP ajis02-895 15 8 the the DET ajis02-895 15 9 government government NOUN ajis02-895 15 10 agency agency NOUN ajis02-895 15 11 in in ADP ajis02-895 15 12 charge charge NOUN ajis02-895 15 13 of of ADP ajis02-895 15 14 sbr sbr NOUN ajis02-895 15 15 to to PART ajis02-895 15 16 help help VERB ajis02-895 15 17 the the DET ajis02-895 15 18 further further ADJ ajis02-895 15 19 development development NOUN ajis02-895 15 20 and and CCONJ ajis02-895 15 21 adoption adoption NOUN ajis02-895 15 22 of of ADP ajis02-895 15 23 the the DET ajis02-895 15 24 program program NOUN ajis02-895 15 25 . . PUNCT ajis02-895 16 1 keywords keyword NOUN ajis02-895 16 2 : : PUNCT ajis02-895 16 3 standard standard ADJ ajis02-895 16 4 business business NOUN ajis02-895 16 5 reporting reporting NOUN ajis02-895 16 6 , , PUNCT ajis02-895 16 7 sbr sbr NOUN ajis02-895 16 8 , , PUNCT ajis02-895 16 9 extensible extensible ADJ ajis02-895 16 10 business business NOUN ajis02-895 16 11 reporting reporting NOUN ajis02-895 16 12 language language NOUN ajis02-895 16 13 , , PUNCT ajis02-895 16 14 xbrl xbrl PROPN ajis02-895 16 15 , , PUNCT ajis02-895 16 16 australia australia PROPN ajis02-895 16 17 introduction introduction NOUN ajis02-895 16 18 standard standard ADJ ajis02-895 16 19 business business NOUN ajis02-895 16 20 reporting reporting NOUN ajis02-895 16 21 ( ( PUNCT ajis02-895 16 22 sbr sbr NOUN ajis02-895 16 23 ) ) PUNCT ajis02-895 16 24 is be AUX ajis02-895 16 25 a a DET ajis02-895 16 26 deregulated deregulated ADJ ajis02-895 16 27 reform reform NOUN ajis02-895 16 28 under under ADP ajis02-895 16 29 the the DET ajis02-895 16 30 2008 2008 NUM ajis02-895 16 31 council council NOUN ajis02-895 16 32 of of ADP ajis02-895 16 33 australian australian ADJ ajis02-895 16 34 governments government NOUN ajis02-895 16 35 ( ( PUNCT ajis02-895 16 36 coag coag NOUN ajis02-895 16 37 ) ) PUNCT ajis02-895 16 38 seamless seamless ADJ ajis02-895 16 39 national national ADJ ajis02-895 16 40 economic economic ADJ ajis02-895 16 41 reform reform NOUN ajis02-895 16 42 ( ( PUNCT ajis02-895 16 43 productivity productivity NOUN ajis02-895 16 44 commission commission PROPN ajis02-895 16 45 , , PUNCT ajis02-895 16 46 2012a 2012a NUM ajis02-895 16 47 ) ) PUNCT ajis02-895 16 48 . . PUNCT ajis02-895 17 1 based base VERB ajis02-895 17 2 on on ADP ajis02-895 17 3 an an DET ajis02-895 17 4 international international ADJ ajis02-895 17 5 reporting reporting NOUN ajis02-895 17 6 language language NOUN ajis02-895 17 7 , , PUNCT ajis02-895 17 8 extensible extensible ADJ ajis02-895 17 9 business business NOUN ajis02-895 17 10 reporting reporting NOUN ajis02-895 17 11 language language NOUN ajis02-895 17 12 ( ( PUNCT ajis02-895 17 13 xbrl xbrl PROPN ajis02-895 17 14 ) ) PUNCT ajis02-895 17 15 , , PUNCT ajis02-895 17 16 sbr sbr PROPN ajis02-895 17 17 is be AUX ajis02-895 17 18 an an DET ajis02-895 17 19 australian australian ADJ ajis02-895 17 20 government government NOUN ajis02-895 17 21 initiative initiative NOUN ajis02-895 17 22 aimed aim VERB ajis02-895 17 23 at at ADP ajis02-895 17 24 reducing reduce VERB ajis02-895 17 25 the the DET ajis02-895 17 26 business business NOUN ajis02-895 17 27 - - PUNCT ajis02-895 17 28 to to ADP ajis02-895 17 29 - - PUNCT ajis02-895 17 30 government government NOUN ajis02-895 17 31 ( ( PUNCT ajis02-895 17 32 b2 b2 NOUN ajis02-895 17 33 g g NOUN ajis02-895 17 34 ) ) PUNCT ajis02-895 17 35 reporting report VERB ajis02-895 17 36 burden burden NOUN ajis02-895 17 37 for for ADP ajis02-895 17 38 businesses business NOUN ajis02-895 17 39 by by ADP ajis02-895 17 40 simplifying simplify VERB ajis02-895 17 41 the the DET ajis02-895 17 42 reporting reporting NOUN ajis02-895 17 43 process process NOUN ajis02-895 17 44 . . PUNCT ajis02-895 18 1 based base VERB ajis02-895 18 2 on on ADP ajis02-895 18 3 the the DET ajis02-895 18 4 principle principle NOUN ajis02-895 18 5 of of ADP ajis02-895 18 6 ‘ ' PUNCT ajis02-895 18 7 recorded record VERB ajis02-895 18 8 once once ADV ajis02-895 18 9 , , PUNCT ajis02-895 18 10 reported report VERB ajis02-895 18 11 to to ADP ajis02-895 18 12 many many ADJ ajis02-895 18 13 ’ ' PUNCT ajis02-895 18 14 , , PUNCT ajis02-895 18 15 the the DET ajis02-895 18 16 sbr sbr PROPN ajis02-895 18 17 initiative initiative NOUN ajis02-895 18 18 aims aim VERB ajis02-895 18 19 to to PART ajis02-895 18 20 achieve achieve VERB ajis02-895 18 21 savings saving NOUN ajis02-895 18 22 by by ADP ajis02-895 18 23 reducing reduce VERB ajis02-895 18 24 overlapping overlap VERB ajis02-895 18 25 or or CCONJ ajis02-895 18 26 redundant redundant ADJ ajis02-895 18 27 information information NOUN ajis02-895 18 28 in in ADP ajis02-895 18 29 the the DET ajis02-895 18 30 government government NOUN ajis02-895 18 31 reporting reporting NOUN ajis02-895 18 32 process process NOUN ajis02-895 18 33 ( ( PUNCT ajis02-895 18 34 australian australian ADJ ajis02-895 18 35 government government NOUN ajis02-895 18 36 , , PUNCT ajis02-895 18 37 2012 2012 NUM ajis02-895 18 38 ) ) PUNCT ajis02-895 18 39 . . PUNCT ajis02-895 19 1 sbr sbr PROPN ajis02-895 19 2 helps help VERB ajis02-895 19 3 businesses business NOUN ajis02-895 19 4 and and CCONJ ajis02-895 19 5 intermediaries intermediary NOUN ajis02-895 19 6 such such ADJ ajis02-895 19 7 as as ADP ajis02-895 19 8 accountants accountant NOUN ajis02-895 19 9 spend spend VERB ajis02-895 19 10 less less ADJ ajis02-895 19 11 time time NOUN ajis02-895 19 12 in in ADP ajis02-895 19 13 the the DET ajis02-895 19 14 reporting reporting NOUN ajis02-895 19 15 process process NOUN ajis02-895 19 16 as as ADV ajis02-895 19 17 well well ADV ajis02-895 19 18 as as ADP ajis02-895 19 19 minimize minimize VERB ajis02-895 19 20 errors error NOUN ajis02-895 19 21 and and CCONJ ajis02-895 19 22 delays delay NOUN ajis02-895 19 23 in in ADP ajis02-895 19 24 submitting submit VERB ajis02-895 19 25 government government NOUN ajis02-895 19 26 forms form NOUN ajis02-895 19 27 . . PUNCT ajis02-895 20 1 the the DET ajis02-895 20 2 sbr sbr PROPN ajis02-895 20 3 project project NOUN ajis02-895 20 4 was be AUX ajis02-895 20 5 officially officially ADV ajis02-895 20 6 begun begin VERB ajis02-895 20 7 in in ADP ajis02-895 20 8 july july PROPN ajis02-895 20 9 , , PUNCT ajis02-895 20 10 2010 2010 NUM ajis02-895 20 11 . . PUNCT ajis02-895 21 1 it it PRON ajis02-895 21 2 was be AUX ajis02-895 21 3 australasian australasian ADJ ajis02-895 21 4 journal journal NOUN ajis02-895 21 5 of of ADP ajis02-895 21 6 information information NOUN ajis02-895 21 7 systems system NOUN ajis02-895 21 8 volume volume NOUN ajis02-895 21 9 18 18 NUM ajis02-895 21 10 number number NOUN ajis02-895 21 11 3 3 NUM ajis02-895 21 12 2014 2014 NUM ajis02-895 21 13 30 30 NUM ajis02-895 21 14 estimated estimate VERB ajis02-895 21 15 that that SCONJ ajis02-895 21 16 sbr sbr PROPN ajis02-895 21 17 has have VERB ajis02-895 21 18 1.5 1.5 NUM ajis02-895 21 19 million million NUM ajis02-895 21 20 prospective prospective ADJ ajis02-895 21 21 users user NOUN ajis02-895 21 22 . . PUNCT ajis02-895 22 1 however however ADV ajis02-895 22 2 , , PUNCT ajis02-895 22 3 only only ADV ajis02-895 22 4 1,000 1,000 NUM ajis02-895 22 5 businesses business NOUN ajis02-895 22 6 have have AUX ajis02-895 22 7 submitted submit VERB ajis02-895 22 8 12,000 12,000 NUM ajis02-895 22 9 reports report NOUN ajis02-895 22 10 to to ADP ajis02-895 22 11 sbr sbr VERB ajis02-895 22 12 by by ADP ajis02-895 22 13 2011 2011 NUM ajis02-895 22 14 ( ( PUNCT ajis02-895 22 15 productivity productivity NOUN ajis02-895 22 16 commission commission PROPN ajis02-895 22 17 , , PUNCT ajis02-895 22 18 2012a 2012a NUM ajis02-895 22 19 ) ) PUNCT ajis02-895 22 20 . . PUNCT ajis02-895 23 1 even even ADV ajis02-895 23 2 though though SCONJ ajis02-895 23 3 the the DET ajis02-895 23 4 number number NOUN ajis02-895 23 5 of of ADP ajis02-895 23 6 reports report NOUN ajis02-895 23 7 lodged lodge VERB ajis02-895 23 8 has have AUX ajis02-895 23 9 increased increase VERB ajis02-895 23 10 to to ADP ajis02-895 23 11 148,000 148,000 NUM ajis02-895 23 12 by by ADP ajis02-895 23 13 june june PROPN ajis02-895 23 14 2013 2013 NUM ajis02-895 23 15 , , PUNCT ajis02-895 23 16 the the DET ajis02-895 23 17 adoption adoption NOUN ajis02-895 23 18 rate rate NOUN ajis02-895 23 19 still still ADV ajis02-895 23 20 is be AUX ajis02-895 23 21 far far ADV ajis02-895 23 22 below below ADP ajis02-895 23 23 the the DET ajis02-895 23 24 target target NOUN ajis02-895 23 25 ( ( PUNCT ajis02-895 23 26 australian australian ADJ ajis02-895 23 27 government government NOUN ajis02-895 23 28 , , PUNCT ajis02-895 23 29 2013 2013 NUM ajis02-895 23 30 ) ) PUNCT ajis02-895 23 31 . . PUNCT ajis02-895 24 1 given give VERB ajis02-895 24 2 the the DET ajis02-895 24 3 huge huge ADJ ajis02-895 24 4 investments investment NOUN ajis02-895 24 5 involved involve VERB ajis02-895 24 6 and and CCONJ ajis02-895 24 7 the the DET ajis02-895 24 8 low low ADJ ajis02-895 24 9 adoption adoption NOUN ajis02-895 24 10 rate rate NOUN ajis02-895 24 11 , , PUNCT ajis02-895 24 12 department department PROPN ajis02-895 24 13 of of ADP ajis02-895 24 14 treasury treasury PROPN ajis02-895 24 15 , , PUNCT ajis02-895 24 16 the the DET ajis02-895 24 17 leader leader NOUN ajis02-895 24 18 of of ADP ajis02-895 24 19 the the DET ajis02-895 24 20 sbr sbr PROPN ajis02-895 24 21 program program NOUN ajis02-895 24 22 has have AUX ajis02-895 24 23 conducted conduct VERB ajis02-895 24 24 official official ADJ ajis02-895 24 25 reviews review NOUN ajis02-895 24 26 of of ADP ajis02-895 24 27 the the DET ajis02-895 24 28 program program NOUN ajis02-895 24 29 ( ( PUNCT ajis02-895 24 30 power power NOUN ajis02-895 24 31 , , PUNCT ajis02-895 24 32 2013 2013 NUM ajis02-895 24 33 ; ; PUNCT ajis02-895 24 34 productivity productivity NOUN ajis02-895 24 35 commission commission PROPN ajis02-895 24 36 , , PUNCT ajis02-895 24 37 2012a 2012a NUM ajis02-895 24 38 ) ) PUNCT ajis02-895 24 39 . . PUNCT ajis02-895 25 1 as as ADP ajis02-895 25 2 a a DET ajis02-895 25 3 result result NOUN ajis02-895 25 4 of of ADP ajis02-895 25 5 the the DET ajis02-895 25 6 official official ADJ ajis02-895 25 7 reports report NOUN ajis02-895 25 8 , , PUNCT ajis02-895 25 9 the the DET ajis02-895 25 10 australian australian ADJ ajis02-895 25 11 government government NOUN ajis02-895 25 12 currently currently ADV ajis02-895 25 13 is be AUX ajis02-895 25 14 contemplating contemplate VERB ajis02-895 25 15 to to PART ajis02-895 25 16 make make VERB ajis02-895 25 17 sbr sbr NOUN ajis02-895 25 18 mandatory mandatory ADJ ajis02-895 25 19 . . PUNCT ajis02-895 26 1 a a DET ajis02-895 26 2 consultative consultative ADJ ajis02-895 26 3 document document NOUN ajis02-895 26 4 on on ADP ajis02-895 26 5 australian australian ADJ ajis02-895 26 6 securities security NOUN ajis02-895 26 7 and and CCONJ ajis02-895 26 8 investments investment NOUN ajis02-895 26 9 commission commission PROPN ajis02-895 26 10 ( ( PUNCT ajis02-895 26 11 asic asic PROPN ajis02-895 26 12 ) ) PUNCT ajis02-895 26 13 submission submission NOUN ajis02-895 26 14 was be AUX ajis02-895 26 15 issued issue VERB ajis02-895 26 16 in in ADP ajis02-895 26 17 late late ADJ ajis02-895 26 18 2012 2012 NUM ajis02-895 26 19 inviting invite VERB ajis02-895 26 20 sbr sbr NOUN ajis02-895 26 21 stakeholders stakeholder NOUN ajis02-895 26 22 in in ADP ajis02-895 26 23 particular particular ADJ ajis02-895 26 24 accounting accounting NOUN ajis02-895 26 25 associations association NOUN ajis02-895 26 26 to to PART ajis02-895 26 27 comment comment VERB ajis02-895 26 28 on on ADP ajis02-895 26 29 the the DET ajis02-895 26 30 proposal proposal NOUN ajis02-895 26 31 ( ( PUNCT ajis02-895 26 32 australian australian ADJ ajis02-895 26 33 government government NOUN ajis02-895 26 34 , , PUNCT ajis02-895 26 35 2012 2012 NUM ajis02-895 26 36 ) ) PUNCT ajis02-895 26 37 . . PUNCT ajis02-895 27 1 to to PART ajis02-895 27 2 date date NOUN ajis02-895 27 3 a a DET ajis02-895 27 4 few few ADJ ajis02-895 27 5 studies study NOUN ajis02-895 27 6 have have AUX ajis02-895 27 7 examined examine VERB ajis02-895 27 8 the the DET ajis02-895 27 9 reasons reason NOUN ajis02-895 27 10 behind behind ADP ajis02-895 27 11 the the DET ajis02-895 27 12 low low ADJ ajis02-895 27 13 adoption adoption NOUN ajis02-895 27 14 rate rate NOUN ajis02-895 27 15 of of ADP ajis02-895 27 16 xbrl xbrl PROPN ajis02-895 27 17 in in ADP ajis02-895 27 18 australia australia PROPN ajis02-895 27 19 ( ( PUNCT ajis02-895 27 20 azam azam PROPN ajis02-895 27 21 & & CCONJ ajis02-895 27 22 taylor taylor PROPN ajis02-895 27 23 , , PUNCT ajis02-895 27 24 2012 2012 NUM ajis02-895 27 25 ; ; PUNCT ajis02-895 27 26 2013 2013 NUM ajis02-895 27 27 ; ; PUNCT ajis02-895 27 28 doolin doolin PROPN ajis02-895 27 29 & & CCONJ ajis02-895 27 30 troshani troshani PROPN ajis02-895 27 31 , , PUNCT ajis02-895 27 32 2007 2007 NUM ajis02-895 27 33 ; ; PUNCT ajis02-895 27 34 troshani troshani PROPN ajis02-895 27 35 & & CCONJ ajis02-895 27 36 doolin doolin PROPN ajis02-895 27 37 , , PUNCT ajis02-895 27 38 2007 2007 NUM ajis02-895 27 39 ; ; PUNCT ajis02-895 27 40 troshani troshani PROPN ajis02-895 27 41 & & CCONJ ajis02-895 27 42 rao rao PROPN ajis02-895 27 43 , , PUNCT ajis02-895 27 44 2007 2007 NUM ajis02-895 27 45 ) ) PUNCT ajis02-895 27 46 . . PUNCT ajis02-895 28 1 unfortunately unfortunately ADV ajis02-895 28 2 , , PUNCT ajis02-895 28 3 data datum NOUN ajis02-895 28 4 in in ADP ajis02-895 28 5 these these DET ajis02-895 28 6 studies study NOUN ajis02-895 28 7 were be AUX ajis02-895 28 8 not not PART ajis02-895 28 9 current current ADJ ajis02-895 28 10 as as SCONJ ajis02-895 28 11 they they PRON ajis02-895 28 12 were be AUX ajis02-895 28 13 gathered gather VERB ajis02-895 28 14 prior prior ADV ajis02-895 28 15 to to ADP ajis02-895 28 16 the the DET ajis02-895 28 17 official official ADJ ajis02-895 28 18 start start NOUN ajis02-895 28 19 of of ADP ajis02-895 28 20 the the DET ajis02-895 28 21 sbr sbr PROPN ajis02-895 28 22 program program NOUN ajis02-895 28 23 . . PUNCT ajis02-895 29 1 moreover moreover ADV ajis02-895 29 2 , , PUNCT ajis02-895 29 3 as as SCONJ ajis02-895 29 4 senior senior ADJ ajis02-895 29 5 management management NOUN ajis02-895 29 6 in in ADP ajis02-895 29 7 australia australia PROPN ajis02-895 29 8 do do AUX ajis02-895 29 9 not not PART ajis02-895 29 10 seem seem VERB ajis02-895 29 11 to to PART ajis02-895 29 12 have have VERB ajis02-895 29 13 much much ADJ ajis02-895 29 14 knowledge knowledge NOUN ajis02-895 29 15 of of ADP ajis02-895 29 16 sbr sbr PROPN ajis02-895 29 17 ( ( PUNCT ajis02-895 29 18 aig aig PROPN ajis02-895 29 19 , , PUNCT ajis02-895 29 20 2011 2011 NUM ajis02-895 29 21 ) ) PUNCT ajis02-895 29 22 , , PUNCT ajis02-895 29 23 and and CCONJ ajis02-895 29 24 the the DET ajis02-895 29 25 response response NOUN ajis02-895 29 26 rates rate NOUN ajis02-895 29 27 in in ADP ajis02-895 29 28 two two NUM ajis02-895 29 29 survey survey NOUN ajis02-895 29 30 studies study NOUN ajis02-895 29 31 were be AUX ajis02-895 29 32 only only ADV ajis02-895 29 33 about about ADV ajis02-895 29 34 10 10 NUM ajis02-895 29 35 percent percent NOUN ajis02-895 29 36 of of ADP ajis02-895 29 37 the the DET ajis02-895 29 38 top top ADJ ajis02-895 29 39 500 500 NUM ajis02-895 29 40 listed list VERB ajis02-895 29 41 companies company NOUN ajis02-895 29 42 ( ( PUNCT ajis02-895 29 43 azam azam PROPN ajis02-895 29 44 & & CCONJ ajis02-895 29 45 taylor taylor PROPN ajis02-895 29 46 , , PUNCT ajis02-895 29 47 2012 2012 NUM ajis02-895 29 48 ; ; PUNCT ajis02-895 29 49 2013 2013 NUM ajis02-895 29 50 ) ) PUNCT ajis02-895 29 51 , , PUNCT ajis02-895 29 52 it it PRON ajis02-895 29 53 is be AUX ajis02-895 29 54 arguable arguable ADJ ajis02-895 29 55 how how SCONJ ajis02-895 29 56 useful useful ADJ ajis02-895 29 57 the the DET ajis02-895 29 58 results result NOUN ajis02-895 29 59 of of ADP ajis02-895 29 60 these these DET ajis02-895 29 61 studies study NOUN ajis02-895 29 62 are be AUX ajis02-895 29 63 for for ADP ajis02-895 29 64 understanding understand VERB ajis02-895 29 65 the the DET ajis02-895 29 66 reasons reason NOUN ajis02-895 29 67 behind behind ADP ajis02-895 29 68 the the DET ajis02-895 29 69 non non NOUN ajis02-895 29 70 - - NOUN ajis02-895 29 71 adoption adoption NOUN ajis02-895 29 72 of of ADP ajis02-895 29 73 sbr sbr NOUN ajis02-895 29 74 . . PUNCT ajis02-895 30 1 because because SCONJ ajis02-895 30 2 of of ADP ajis02-895 30 3 the the DET ajis02-895 30 4 financial financial ADJ ajis02-895 30 5 significance significance NOUN ajis02-895 30 6 and and CCONJ ajis02-895 30 7 the the DET ajis02-895 30 8 potential potential ADJ ajis02-895 30 9 impacts impact NOUN ajis02-895 30 10 of of ADP ajis02-895 30 11 this this DET ajis02-895 30 12 new new ADJ ajis02-895 30 13 kind kind NOUN ajis02-895 30 14 of of ADP ajis02-895 30 15 reporting reporting NOUN ajis02-895 30 16 method method NOUN ajis02-895 30 17 on on ADP ajis02-895 30 18 businesses business NOUN ajis02-895 30 19 , , PUNCT ajis02-895 30 20 we we PRON ajis02-895 30 21 believe believe VERB ajis02-895 30 22 a a DET ajis02-895 30 23 comprehensive comprehensive ADJ ajis02-895 30 24 analysis analysis NOUN ajis02-895 30 25 of of ADP ajis02-895 30 26 sbr sbr PROPN ajis02-895 30 27 development development NOUN ajis02-895 30 28 in in ADP ajis02-895 30 29 australia australia PROPN ajis02-895 30 30 beyond beyond ADP ajis02-895 30 31 the the DET ajis02-895 30 32 mandatory mandatory ADJ ajis02-895 30 33 or or CCONJ ajis02-895 30 34 voluntary voluntary ADJ ajis02-895 30 35 adoption adoption NOUN ajis02-895 30 36 argument argument NOUN ajis02-895 30 37 is be AUX ajis02-895 30 38 necessary necessary ADJ ajis02-895 30 39 to to PART ajis02-895 30 40 highlight highlight VERB ajis02-895 30 41 important important ADJ ajis02-895 30 42 issues issue NOUN ajis02-895 30 43 that that PRON ajis02-895 30 44 have have AUX ajis02-895 30 45 been be AUX ajis02-895 30 46 overlooked overlook VERB ajis02-895 30 47 by by ADP ajis02-895 30 48 the the DET ajis02-895 30 49 existing exist VERB ajis02-895 30 50 literature literature NOUN ajis02-895 30 51 . . PUNCT ajis02-895 31 1 moreover moreover ADV ajis02-895 31 2 , , PUNCT ajis02-895 31 3 we we PRON ajis02-895 31 4 believe believe VERB ajis02-895 31 5 one one NUM ajis02-895 31 6 of of ADP ajis02-895 31 7 the the DET ajis02-895 31 8 major major ADJ ajis02-895 31 9 obstacles obstacle NOUN ajis02-895 31 10 of of ADP ajis02-895 31 11 sbr sbr NOUN ajis02-895 31 12 adoption adoption NOUN ajis02-895 31 13 is be AUX ajis02-895 31 14 not not PART ajis02-895 31 15 just just ADV ajis02-895 31 16 a a DET ajis02-895 31 17 low low ADJ ajis02-895 31 18 level level NOUN ajis02-895 31 19 of of ADP ajis02-895 31 20 awareness awareness NOUN ajis02-895 31 21 of of ADP ajis02-895 31 22 sbr sbr PROPN ajis02-895 31 23 ( ( PUNCT ajis02-895 31 24 productivity productivity NOUN ajis02-895 31 25 commission commission PROPN ajis02-895 31 26 , , PUNCT ajis02-895 31 27 2012a 2012a NUM ajis02-895 31 28 ; ; PUNCT ajis02-895 31 29 2012b 2012b NOUN ajis02-895 31 30 ) ) PUNCT ajis02-895 31 31 but but CCONJ ajis02-895 31 32 a a DET ajis02-895 31 33 lack lack NOUN ajis02-895 31 34 of of ADP ajis02-895 31 35 comprehensive comprehensive ADJ ajis02-895 31 36 and and CCONJ ajis02-895 31 37 easy easy ADJ ajis02-895 31 38 - - PUNCT ajis02-895 31 39 to to PART ajis02-895 31 40 - - PUNCT ajis02-895 31 41 understand understand VERB ajis02-895 31 42 information information NOUN ajis02-895 31 43 to to PART ajis02-895 31 44 help help VERB ajis02-895 31 45 the the DET ajis02-895 31 46 general general ADJ ajis02-895 31 47 public public NOUN ajis02-895 31 48 understand understand VERB ajis02-895 31 49 how how SCONJ ajis02-895 31 50 the the DET ajis02-895 31 51 program program NOUN ajis02-895 31 52 works work VERB ajis02-895 31 53 and and CCONJ ajis02-895 31 54 its its PRON ajis02-895 31 55 potential potential NOUN ajis02-895 31 56 . . PUNCT ajis02-895 32 1 hence hence ADV ajis02-895 32 2 , , PUNCT ajis02-895 32 3 using use VERB ajis02-895 32 4 secondary secondary ADJ ajis02-895 32 5 data datum NOUN ajis02-895 32 6 gathered gather VERB ajis02-895 32 7 from from ADP ajis02-895 32 8 the the DET ajis02-895 32 9 literature literature NOUN ajis02-895 32 10 and and CCONJ ajis02-895 32 11 government government NOUN ajis02-895 32 12 departments department NOUN ajis02-895 32 13 , , PUNCT ajis02-895 32 14 this this DET ajis02-895 32 15 paper paper NOUN ajis02-895 32 16 aims aim VERB ajis02-895 32 17 to to PART ajis02-895 32 18 achieve achieve VERB ajis02-895 32 19 two two NUM ajis02-895 32 20 objectives objective NOUN ajis02-895 32 21 . . PUNCT ajis02-895 33 1 first first ADV ajis02-895 33 2 , , PUNCT ajis02-895 33 3 it it PRON ajis02-895 33 4 describes describe VERB ajis02-895 33 5 in in ADP ajis02-895 33 6 detail detail NOUN ajis02-895 33 7 the the DET ajis02-895 33 8 different different ADJ ajis02-895 33 9 components component NOUN ajis02-895 33 10 of of ADP ajis02-895 33 11 sbr sbr NOUN ajis02-895 33 12 and and CCONJ ajis02-895 33 13 provides provide VERB ajis02-895 33 14 a a DET ajis02-895 33 15 clear clear ADJ ajis02-895 33 16 overview overview NOUN ajis02-895 33 17 to to ADP ajis02-895 33 18 managers manager NOUN ajis02-895 33 19 and and CCONJ ajis02-895 33 20 accountants accountant NOUN ajis02-895 33 21 on on ADP ajis02-895 33 22 how how SCONJ ajis02-895 33 23 the the DET ajis02-895 33 24 components component NOUN ajis02-895 33 25 work work VERB ajis02-895 33 26 together together ADV ajis02-895 33 27 . . PUNCT ajis02-895 34 1 second second ADV ajis02-895 34 2 , , PUNCT ajis02-895 34 3 based base VERB ajis02-895 34 4 on on ADP ajis02-895 34 5 the the DET ajis02-895 34 6 diffusion diffusion NOUN ajis02-895 34 7 of of ADP ajis02-895 34 8 innovation innovation NOUN ajis02-895 34 9 ( ( PUNCT ajis02-895 34 10 doi doi NOUN ajis02-895 34 11 ) ) PUNCT ajis02-895 34 12 model model NOUN ajis02-895 34 13 and and CCONJ ajis02-895 34 14 the the DET ajis02-895 34 15 technology technology NOUN ajis02-895 34 16 , , PUNCT ajis02-895 34 17 organization organization NOUN ajis02-895 34 18 , , PUNCT ajis02-895 34 19 and and CCONJ ajis02-895 34 20 environment environment NOUN ajis02-895 34 21 ( ( PUNCT ajis02-895 34 22 toe toe NOUN ajis02-895 34 23 ) ) PUNCT ajis02-895 34 24 framework framework NOUN ajis02-895 34 25 , , PUNCT ajis02-895 34 26 it it PRON ajis02-895 34 27 examines examine VERB ajis02-895 34 28 the the DET ajis02-895 34 29 sbr sbr NOUN ajis02-895 34 30 from from ADP ajis02-895 34 31 a a DET ajis02-895 34 32 broad broad ADJ ajis02-895 34 33 perspective perspective NOUN ajis02-895 34 34 and and CCONJ ajis02-895 34 35 provides provide VERB ajis02-895 34 36 specific specific ADJ ajis02-895 34 37 recommendations recommendation NOUN ajis02-895 34 38 to to ADP ajis02-895 34 39 the the DET ajis02-895 34 40 government government NOUN ajis02-895 34 41 agency agency NOUN ajis02-895 34 42 in in ADP ajis02-895 34 43 charge charge NOUN ajis02-895 34 44 of of ADP ajis02-895 34 45 sbr sbr NOUN ajis02-895 34 46 to to PART ajis02-895 34 47 help help VERB ajis02-895 34 48 the the DET ajis02-895 34 49 further further ADJ ajis02-895 34 50 development development NOUN ajis02-895 34 51 and and CCONJ ajis02-895 34 52 adoption adoption NOUN ajis02-895 34 53 of of ADP ajis02-895 34 54 the the DET ajis02-895 34 55 program program NOUN ajis02-895 34 56 . . PUNCT ajis02-895 35 1 the the DET ajis02-895 35 2 remainder remainder NOUN ajis02-895 35 3 of of ADP ajis02-895 35 4 this this DET ajis02-895 35 5 paper paper NOUN ajis02-895 35 6 is be AUX ajis02-895 35 7 organized organize VERB ajis02-895 35 8 as as SCONJ ajis02-895 35 9 follows follow VERB ajis02-895 35 10 . . PUNCT ajis02-895 36 1 the the DET ajis02-895 36 2 next next ADJ ajis02-895 36 3 section section NOUN ajis02-895 36 4 describes describe VERB ajis02-895 36 5 briefly briefly ADV ajis02-895 36 6 the the DET ajis02-895 36 7 concept concept NOUN ajis02-895 36 8 of of ADP ajis02-895 36 9 xbrl xbrl PROPN ajis02-895 36 10 . . PUNCT ajis02-895 37 1 it it PRON ajis02-895 37 2 is be AUX ajis02-895 37 3 followed follow VERB ajis02-895 37 4 by by ADP ajis02-895 37 5 a a DET ajis02-895 37 6 description description NOUN ajis02-895 37 7 of of ADP ajis02-895 37 8 the the DET ajis02-895 37 9 analytical analytical ADJ ajis02-895 37 10 framework framework NOUN ajis02-895 37 11 and and CCONJ ajis02-895 37 12 the the DET ajis02-895 37 13 research research NOUN ajis02-895 37 14 methodology methodology NOUN ajis02-895 37 15 employed employ VERB ajis02-895 37 16 in in ADP ajis02-895 37 17 this this DET ajis02-895 37 18 study study NOUN ajis02-895 37 19 . . PUNCT ajis02-895 38 1 the the DET ajis02-895 38 2 next next ADJ ajis02-895 38 3 section section NOUN ajis02-895 38 4 then then ADV ajis02-895 38 5 describes describe VERB ajis02-895 38 6 how how SCONJ ajis02-895 38 7 different different ADJ ajis02-895 38 8 components component NOUN ajis02-895 38 9 of of ADP ajis02-895 38 10 sbr sbr PROPN ajis02-895 38 11 work work NOUN ajis02-895 38 12 together together ADV ajis02-895 38 13 . . PUNCT ajis02-895 39 1 it it PRON ajis02-895 39 2 is be AUX ajis02-895 39 3 followed follow VERB ajis02-895 39 4 by by ADP ajis02-895 39 5 an an DET ajis02-895 39 6 analysis analysis NOUN ajis02-895 39 7 of of ADP ajis02-895 39 8 the the DET ajis02-895 39 9 sbr sbr NOUN ajis02-895 39 10 adoption adoption NOUN ajis02-895 39 11 in in ADP ajis02-895 39 12 australia australia PROPN ajis02-895 39 13 . . PUNCT ajis02-895 40 1 the the DET ajis02-895 40 2 final final ADJ ajis02-895 40 3 section section NOUN ajis02-895 40 4 summarizes summarize VERB ajis02-895 40 5 the the DET ajis02-895 40 6 findings finding NOUN ajis02-895 40 7 and and CCONJ ajis02-895 40 8 recommendations recommendation NOUN ajis02-895 40 9 . . PUNCT ajis02-895 41 1 extensible extensible ADJ ajis02-895 41 2 business business NOUN ajis02-895 41 3 reporting reporting NOUN ajis02-895 41 4 language language NOUN ajis02-895 41 5 ( ( PUNCT ajis02-895 41 6 xbrl xbrl PROPN ajis02-895 41 7 ) ) PUNCT ajis02-895 41 8 as as SCONJ ajis02-895 41 9 sbr sbr NOUN ajis02-895 41 10 in in ADP ajis02-895 41 11 australia australia PROPN ajis02-895 41 12 is be AUX ajis02-895 41 13 based base VERB ajis02-895 41 14 on on ADP ajis02-895 41 15 extensible extensible ADJ ajis02-895 41 16 business business NOUN ajis02-895 41 17 reporting reporting NOUN ajis02-895 41 18 language language NOUN ajis02-895 41 19 ( ( PUNCT ajis02-895 41 20 xbrl xbrl PROPN ajis02-895 41 21 ) ) PUNCT ajis02-895 41 22 , , PUNCT ajis02-895 41 23 a a DET ajis02-895 41 24 basic basic ADJ ajis02-895 41 25 understanding understanding NOUN ajis02-895 41 26 of of ADP ajis02-895 41 27 xbrl xbrl PROPN ajis02-895 41 28 is be AUX ajis02-895 41 29 essential essential ADJ ajis02-895 41 30 if if SCONJ ajis02-895 41 31 one one PRON ajis02-895 41 32 wants want VERB ajis02-895 41 33 to to PART ajis02-895 41 34 know know VERB ajis02-895 41 35 how how SCONJ ajis02-895 41 36 sbr sbr NOUN ajis02-895 41 37 works work VERB ajis02-895 41 38 . . PUNCT ajis02-895 42 1 being be AUX ajis02-895 42 2 a a DET ajis02-895 42 3 markup markup ADJ ajis02-895 42 4 language language NOUN ajis02-895 42 5 originated originate VERB ajis02-895 42 6 from from ADP ajis02-895 42 7 extensible extensible ADJ ajis02-895 42 8 markup markup NOUN ajis02-895 42 9 language language NOUN ajis02-895 42 10 ( ( PUNCT ajis02-895 42 11 xml xml NOUN ajis02-895 42 12 ) ) PUNCT ajis02-895 42 13 , , PUNCT ajis02-895 42 14 the the DET ajis02-895 42 15 xbrl xbrl PROPN ajis02-895 42 16 is be AUX ajis02-895 42 17 a a DET ajis02-895 42 18 programming programming NOUN ajis02-895 42 19 language language NOUN ajis02-895 42 20 that that PRON ajis02-895 42 21 is be AUX ajis02-895 42 22 independent independent ADJ ajis02-895 42 23 of of ADP ajis02-895 42 24 any any DET ajis02-895 42 25 software software NOUN ajis02-895 42 26 or or CCONJ ajis02-895 42 27 platform platform NOUN ajis02-895 42 28 , , PUNCT ajis02-895 42 29 and and CCONJ ajis02-895 42 30 it it PRON ajis02-895 42 31 facilitates facilitate VERB ajis02-895 42 32 the the DET ajis02-895 42 33 preparation preparation NOUN ajis02-895 42 34 and and CCONJ ajis02-895 42 35 exchange exchange NOUN ajis02-895 42 36 of of ADP ajis02-895 42 37 business business NOUN ajis02-895 42 38 information information NOUN ajis02-895 42 39 . . PUNCT ajis02-895 43 1 the the DET ajis02-895 43 2 xbrl xbrl PROPN ajis02-895 43 3 comprises comprise VERB ajis02-895 43 4 two two NUM ajis02-895 43 5 basic basic ADJ ajis02-895 43 6 components component NOUN ajis02-895 43 7 : : PUNCT ajis02-895 43 8 taxonomies taxonomy NOUN ajis02-895 43 9 and and CCONJ ajis02-895 43 10 instance instance NOUN ajis02-895 43 11 documents document NOUN ajis02-895 43 12 . . PUNCT ajis02-895 44 1 an an DET ajis02-895 44 2 xbrl xbrl PROPN ajis02-895 44 3 taxonomy taxonomy NOUN ajis02-895 44 4 is be AUX ajis02-895 44 5 like like ADP ajis02-895 44 6 a a DET ajis02-895 44 7 data datum NOUN ajis02-895 44 8 dictionary dictionary NOUN ajis02-895 44 9 and and CCONJ ajis02-895 44 10 provides provide VERB ajis02-895 44 11 a a DET ajis02-895 44 12 complete complete ADJ ajis02-895 44 13 list list NOUN ajis02-895 44 14 of of ADP ajis02-895 44 15 data datum NOUN ajis02-895 44 16 elements element NOUN ajis02-895 44 17 called call VERB ajis02-895 44 18 tags tag NOUN ajis02-895 44 19 that that PRON ajis02-895 44 20 describe describe VERB ajis02-895 44 21 financial financial ADJ ajis02-895 44 22 information information NOUN ajis02-895 44 23 . . PUNCT ajis02-895 45 1 without without ADP ajis02-895 45 2 xbrl xbrl PROPN ajis02-895 45 3 tags tags PROPN ajis02-895 45 4 , , PUNCT ajis02-895 45 5 receivers receiver NOUN ajis02-895 45 6 of of ADP ajis02-895 45 7 information information NOUN ajis02-895 45 8 would would AUX ajis02-895 45 9 not not PART ajis02-895 45 10 be be AUX ajis02-895 45 11 able able ADJ ajis02-895 45 12 to to PART ajis02-895 45 13 understand understand VERB ajis02-895 45 14 australasian australasian ADJ ajis02-895 45 15 journal journal NOUN ajis02-895 45 16 of of ADP ajis02-895 45 17 information information NOUN ajis02-895 45 18 systems system NOUN ajis02-895 45 19 volume volume NOUN ajis02-895 45 20 18 18 NUM ajis02-895 45 21 number number NOUN ajis02-895 45 22 3 3 NUM ajis02-895 45 23 2014 2014 NUM ajis02-895 45 24 31 31 NUM ajis02-895 45 25 the the DET ajis02-895 45 26 meaning meaning NOUN ajis02-895 45 27 of of ADP ajis02-895 45 28 data datum NOUN ajis02-895 45 29 . . PUNCT ajis02-895 46 1 for for ADP ajis02-895 46 2 example example NOUN ajis02-895 46 3 , , PUNCT ajis02-895 46 4 the the DET ajis02-895 46 5 following follow VERB ajis02-895 46 6 pair pair NOUN ajis02-895 46 7 of of ADP ajis02-895 46 8 tags tag NOUN ajis02-895 46 9 in in ADP ajis02-895 46 10 a a DET ajis02-895 46 11 balance balance NOUN ajis02-895 46 12 sheet sheet NOUN ajis02-895 46 13 statement statement NOUN ajis02-895 46 14 means mean VERB ajis02-895 46 15 that that SCONJ ajis02-895 46 16 5.5 5.5 NUM ajis02-895 46 17 million million NUM ajis02-895 46 18 represents represent VERB ajis02-895 46 19 the the DET ajis02-895 46 20 current current ADJ ajis02-895 46 21 assets asset NOUN ajis02-895 46 22 value value NOUN ajis02-895 46 23 : : PUNCT ajis02-895 46 24 < < X ajis02-895 46 25 current_assets>5,500,0005,500,000 > X ajis02-895 46 27 both both DET ajis02-895 46 28 xml xml NOUN ajis02-895 46 29 and and CCONJ ajis02-895 46 30 xbrl xbrl PROPN ajis02-895 46 31 are be AUX ajis02-895 46 32 extensible extensible ADJ ajis02-895 46 33 because because SCONJ ajis02-895 46 34 the the DET ajis02-895 46 35 tags tag NOUN ajis02-895 46 36 can can AUX ajis02-895 46 37 be be AUX ajis02-895 46 38 increased increase VERB ajis02-895 46 39 when when SCONJ ajis02-895 46 40 necessary necessary ADJ ajis02-895 46 41 . . PUNCT ajis02-895 47 1 in in ADP ajis02-895 47 2 contrast contrast NOUN ajis02-895 47 3 to to ADP ajis02-895 47 4 the the DET ajis02-895 47 5 hypertext hypertext NOUN ajis02-895 47 6 markup markup NOUN ajis02-895 47 7 language language NOUN ajis02-895 47 8 ( ( PUNCT ajis02-895 47 9 html html NOUN ajis02-895 47 10 ) ) PUNCT ajis02-895 47 11 , , PUNCT ajis02-895 47 12 xbrl xbrl PROPN ajis02-895 47 13 focuses focus VERB ajis02-895 47 14 on on ADP ajis02-895 47 15 the the DET ajis02-895 47 16 meaning meaning NOUN ajis02-895 47 17 rather rather ADV ajis02-895 47 18 than than ADP ajis02-895 47 19 the the DET ajis02-895 47 20 presentation presentation NOUN ajis02-895 47 21 of of ADP ajis02-895 47 22 data datum NOUN ajis02-895 47 23 . . PUNCT ajis02-895 48 1 similar similar ADJ ajis02-895 48 2 to to ADP ajis02-895 48 3 html html PROPN ajis02-895 48 4 , , PUNCT ajis02-895 48 5 xbrl xbrl PROPN ajis02-895 48 6 documents document NOUN ajis02-895 48 7 are be AUX ajis02-895 48 8 simple simple ADJ ajis02-895 48 9 text text NOUN ajis02-895 48 10 files file NOUN ajis02-895 48 11 which which PRON ajis02-895 48 12 can can AUX ajis02-895 48 13 be be AUX ajis02-895 48 14 read read VERB ajis02-895 48 15 by by ADP ajis02-895 48 16 any any DET ajis02-895 48 17 computer computer NOUN ajis02-895 48 18 . . PUNCT ajis02-895 49 1 however however ADV ajis02-895 49 2 , , PUNCT ajis02-895 49 3 one one PRON ajis02-895 49 4 should should AUX ajis02-895 49 5 note note VERB ajis02-895 49 6 that that SCONJ ajis02-895 49 7 , , PUNCT ajis02-895 49 8 despite despite SCONJ ajis02-895 49 9 its its PRON ajis02-895 49 10 text text NOUN ajis02-895 49 11 format format NOUN ajis02-895 49 12 , , PUNCT ajis02-895 49 13 xbrl xbrl PROPN ajis02-895 49 14 documents document NOUN ajis02-895 49 15 “ " PUNCT ajis02-895 49 16 are be AUX ajis02-895 49 17 generally generally ADV ajis02-895 49 18 only only ADV ajis02-895 49 19 machinereadable machinereadable ADJ ajis02-895 49 20 ” " PUNCT ajis02-895 49 21 ( ( PUNCT ajis02-895 49 22 australian australian ADJ ajis02-895 49 23 government government NOUN ajis02-895 49 24 , , PUNCT ajis02-895 49 25 2012 2012 NUM ajis02-895 49 26 p. p. NOUN ajis02-895 49 27 9 9 NUM ajis02-895 49 28 ) ) PUNCT ajis02-895 49 29 because because SCONJ ajis02-895 49 30 the the DET ajis02-895 49 31 convoluted convoluted ADJ ajis02-895 49 32 codes code NOUN ajis02-895 49 33 look look VERB ajis02-895 49 34 awfully awfully ADV ajis02-895 49 35 complicated complicated ADJ ajis02-895 49 36 to to ADP ajis02-895 49 37 human human ADJ ajis02-895 49 38 eyes eye NOUN ajis02-895 49 39 . . PUNCT ajis02-895 50 1 a a DET ajis02-895 50 2 way way NOUN ajis02-895 50 3 to to PART ajis02-895 50 4 solve solve VERB ajis02-895 50 5 the the DET ajis02-895 50 6 problem problem NOUN ajis02-895 50 7 is be AUX ajis02-895 50 8 to to PART ajis02-895 50 9 adopt adopt VERB ajis02-895 50 10 a a DET ajis02-895 50 11 technology technology NOUN ajis02-895 50 12 called call VERB ajis02-895 50 13 inline inline NOUN ajis02-895 50 14 xbrl xbrl PROPN ajis02-895 50 15 ( ( PUNCT ajis02-895 50 16 ixbrl ixbrl X ajis02-895 50 17 ) ) PUNCT ajis02-895 50 18 that that PRON ajis02-895 50 19 turns turn VERB ajis02-895 50 20 xbrl xbrl PROPN ajis02-895 50 21 documents document NOUN ajis02-895 50 22 into into ADP ajis02-895 50 23 what what PRON ajis02-895 50 24 you you PRON ajis02-895 50 25 see see VERB ajis02-895 50 26 is be AUX ajis02-895 50 27 what what PRON ajis02-895 50 28 you you PRON ajis02-895 50 29 get get VERB ajis02-895 50 30 ( ( PUNCT ajis02-895 50 31 wysiwyg wysiwyg NOUN ajis02-895 50 32 ) ) PUNCT ajis02-895 50 33 format format NOUN ajis02-895 50 34 and and CCONJ ajis02-895 50 35 makes make VERB ajis02-895 50 36 the the DET ajis02-895 50 37 documents document NOUN ajis02-895 50 38 human human ADJ ajis02-895 50 39 - - PUNCT ajis02-895 50 40 readable readable ADJ ajis02-895 50 41 . . PUNCT ajis02-895 51 1 u.k u.k PROPN ajis02-895 51 2 . . PROPN ajis02-895 51 3 ’s ’s PART ajis02-895 51 4 mandatory mandatory ADJ ajis02-895 51 5 tax tax NOUN ajis02-895 51 6 reporting reporting NOUN ajis02-895 51 7 is be AUX ajis02-895 51 8 an an DET ajis02-895 51 9 example example NOUN ajis02-895 51 10 of of ADP ajis02-895 51 11 the the DET ajis02-895 51 12 use use NOUN ajis02-895 51 13 of of ADP ajis02-895 51 14 ixbrl ixbrl ADJ ajis02-895 51 15 . . PUNCT ajis02-895 52 1 apart apart ADV ajis02-895 52 2 from from ADP ajis02-895 52 3 being be AUX ajis02-895 52 4 the the DET ajis02-895 52 5 dictionary dictionary NOUN ajis02-895 52 6 of of ADP ajis02-895 52 7 all all DET ajis02-895 52 8 elements element NOUN ajis02-895 52 9 , , PUNCT ajis02-895 52 10 a a DET ajis02-895 52 11 taxonomy taxonomy NOUN ajis02-895 52 12 includes include VERB ajis02-895 52 13 other other ADJ ajis02-895 52 14 interrelated interrelated ADJ ajis02-895 52 15 xml xml NOUN ajis02-895 52 16 files file NOUN ajis02-895 52 17 such such ADJ ajis02-895 52 18 as as ADP ajis02-895 52 19 label label NOUN ajis02-895 52 20 linkbase linkbase NOUN ajis02-895 52 21 , , PUNCT ajis02-895 52 22 calculation calculation NOUN ajis02-895 52 23 linkbase linkbase NOUN ajis02-895 52 24 , , PUNCT ajis02-895 52 25 reference reference NOUN ajis02-895 52 26 linkbase linkbase NOUN ajis02-895 52 27 , , PUNCT ajis02-895 52 28 presentation presentation NOUN ajis02-895 52 29 linkbase linkbase NOUN ajis02-895 52 30 , , PUNCT ajis02-895 52 31 and and CCONJ ajis02-895 52 32 definition definition NOUN ajis02-895 52 33 linkbase linkbase NOUN ajis02-895 52 34 ( ( PUNCT ajis02-895 52 35 plumlee plumlee PROPN ajis02-895 52 36 & & CCONJ ajis02-895 52 37 plumlee plumlee PROPN ajis02-895 52 38 , , PUNCT ajis02-895 52 39 2008 2008 NUM ajis02-895 52 40 ) ) PUNCT ajis02-895 52 41 . . PUNCT ajis02-895 53 1 because because SCONJ ajis02-895 53 2 of of ADP ajis02-895 53 3 the the DET ajis02-895 53 4 differences difference NOUN ajis02-895 53 5 in in ADP ajis02-895 53 6 local local ADJ ajis02-895 53 7 legislations legislation NOUN ajis02-895 53 8 and and CCONJ ajis02-895 53 9 accounting accounting NOUN ajis02-895 53 10 standards standard NOUN ajis02-895 53 11 , , PUNCT ajis02-895 53 12 specific specific ADJ ajis02-895 53 13 taxonomies taxonomy NOUN ajis02-895 53 14 are be AUX ajis02-895 53 15 required require VERB ajis02-895 53 16 for for ADP ajis02-895 53 17 different different ADJ ajis02-895 53 18 countries country NOUN ajis02-895 53 19 . . PUNCT ajis02-895 54 1 the the DET ajis02-895 54 2 second second ADJ ajis02-895 54 3 component component NOUN ajis02-895 54 4 of of ADP ajis02-895 54 5 xbrl xbrl PROPN ajis02-895 54 6 is be AUX ajis02-895 54 7 instance instance NOUN ajis02-895 54 8 documents document NOUN ajis02-895 54 9 . . PUNCT ajis02-895 55 1 instance instance NOUN ajis02-895 55 2 documents document NOUN ajis02-895 55 3 are be AUX ajis02-895 55 4 xbrl xbrl NOUN ajis02-895 55 5 - - PUNCT ajis02-895 55 6 formatted format VERB ajis02-895 55 7 documents document NOUN ajis02-895 55 8 . . PUNCT ajis02-895 56 1 they they PRON ajis02-895 56 2 are be AUX ajis02-895 56 3 financial financial ADJ ajis02-895 56 4 reports report NOUN ajis02-895 56 5 coded code VERB ajis02-895 56 6 with with ADP ajis02-895 56 7 the the DET ajis02-895 56 8 taxonomy taxonomy NOUN ajis02-895 56 9 tags tag NOUN ajis02-895 56 10 . . PUNCT ajis02-895 57 1 a a DET ajis02-895 57 2 balance balance NOUN ajis02-895 57 3 sheet sheet NOUN ajis02-895 57 4 formatted format VERB ajis02-895 57 5 in in ADP ajis02-895 57 6 xbrl xbrl PROPN ajis02-895 57 7 format format NOUN ajis02-895 57 8 is be AUX ajis02-895 57 9 an an DET ajis02-895 57 10 example example NOUN ajis02-895 57 11 of of ADP ajis02-895 57 12 an an DET ajis02-895 57 13 instance instance NOUN ajis02-895 57 14 document document NOUN ajis02-895 57 15 . . PUNCT ajis02-895 58 1 the the DET ajis02-895 58 2 syntax syntax NOUN ajis02-895 58 3 and and CCONJ ajis02-895 58 4 semantics semantic NOUN ajis02-895 58 5 of of ADP ajis02-895 58 6 taxonomies taxonomy NOUN ajis02-895 58 7 and and CCONJ ajis02-895 58 8 instance instance NOUN ajis02-895 58 9 documents document NOUN ajis02-895 58 10 are be AUX ajis02-895 58 11 stated state VERB ajis02-895 58 12 in in ADP ajis02-895 58 13 the the DET ajis02-895 58 14 xbrl xbrl PROPN ajis02-895 58 15 specification specification NOUN ajis02-895 58 16 issued issue VERB ajis02-895 58 17 by by ADP ajis02-895 58 18 xbrl.org xbrl.org PROPN ajis02-895 58 19 , , PUNCT ajis02-895 58 20 an an DET ajis02-895 58 21 international international ADJ ajis02-895 58 22 organization organization NOUN ajis02-895 58 23 that that PRON ajis02-895 58 24 was be AUX ajis02-895 58 25 established establish VERB ajis02-895 58 26 in in ADP ajis02-895 58 27 1999 1999 NUM ajis02-895 58 28 to to PART ajis02-895 58 29 promote promote VERB ajis02-895 58 30 the the DET ajis02-895 58 31 language language NOUN ajis02-895 58 32 ( ( PUNCT ajis02-895 58 33 xbrl xbrl PROPN ajis02-895 58 34 international international PROPN ajis02-895 58 35 , , PUNCT ajis02-895 58 36 n.d n.d PROPN ajis02-895 58 37 . . PROPN ajis02-895 58 38 ) ) PUNCT ajis02-895 58 39 . . PUNCT ajis02-895 59 1 analytical analytical ADJ ajis02-895 59 2 framework framework NOUN ajis02-895 59 3 a a DET ajis02-895 59 4 considerable considerable ADJ ajis02-895 59 5 amount amount NOUN ajis02-895 59 6 of of ADP ajis02-895 59 7 research research NOUN ajis02-895 59 8 has have AUX ajis02-895 59 9 focused focus VERB ajis02-895 59 10 on on ADP ajis02-895 59 11 the the DET ajis02-895 59 12 adoption adoption NOUN ajis02-895 59 13 and and CCONJ ajis02-895 59 14 implementation implementation NOUN ajis02-895 59 15 of of ADP ajis02-895 59 16 new new ADJ ajis02-895 59 17 information information NOUN ajis02-895 59 18 technology technology NOUN ajis02-895 59 19 . . PUNCT ajis02-895 60 1 the the DET ajis02-895 60 2 different different ADJ ajis02-895 60 3 theoretical theoretical ADJ ajis02-895 60 4 adoption adoption NOUN ajis02-895 60 5 models model NOUN ajis02-895 60 6 that that PRON ajis02-895 60 7 researchers researcher NOUN ajis02-895 60 8 have have AUX ajis02-895 60 9 used use VERB ajis02-895 60 10 include include VERB ajis02-895 60 11 diffusion diffusion NOUN ajis02-895 60 12 of of ADP ajis02-895 60 13 innovation innovation NOUN ajis02-895 60 14 ( ( PUNCT ajis02-895 60 15 doi doi NOUN ajis02-895 60 16 ) ) PUNCT ajis02-895 60 17 model model NOUN ajis02-895 60 18 ( ( PUNCT ajis02-895 60 19 rogers roger NOUN ajis02-895 60 20 , , PUNCT ajis02-895 60 21 1995 1995 NUM ajis02-895 60 22 ) ) PUNCT ajis02-895 60 23 , , PUNCT ajis02-895 60 24 technology technology NOUN ajis02-895 60 25 acceptance acceptance NOUN ajis02-895 60 26 model model NOUN ajis02-895 60 27 ( ( PUNCT ajis02-895 60 28 tam tam PROPN ajis02-895 60 29 ) ) PUNCT ajis02-895 60 30 ( ( PUNCT ajis02-895 60 31 davis davis PROPN ajis02-895 60 32 , , PUNCT ajis02-895 60 33 1989 1989 NUM ajis02-895 60 34 ) ) PUNCT ajis02-895 60 35 , , PUNCT ajis02-895 60 36 technology technology NOUN ajis02-895 60 37 , , PUNCT ajis02-895 60 38 organization organization NOUN ajis02-895 60 39 , , PUNCT ajis02-895 60 40 and and CCONJ ajis02-895 60 41 environment environment NOUN ajis02-895 60 42 ( ( PUNCT ajis02-895 60 43 toe toe NOUN ajis02-895 60 44 ) ) PUNCT ajis02-895 60 45 framework framework NOUN ajis02-895 60 46 ( ( PUNCT ajis02-895 60 47 tornatzky tornatzky PROPN ajis02-895 60 48 & & CCONJ ajis02-895 60 49 fleischer fleischer PROPN ajis02-895 60 50 , , PUNCT ajis02-895 60 51 1990 1990 NUM ajis02-895 60 52 ) ) PUNCT ajis02-895 60 53 , , PUNCT ajis02-895 60 54 theory theory NOUN ajis02-895 60 55 of of ADP ajis02-895 60 56 planned plan VERB ajis02-895 60 57 behavior behavior NOUN ajis02-895 60 58 ( ( PUNCT ajis02-895 60 59 tpb tpb NOUN ajis02-895 60 60 ) ) PUNCT ajis02-895 60 61 ( ( PUNCT ajis02-895 60 62 ajzen ajzen NOUN ajis02-895 60 63 , , PUNCT ajis02-895 60 64 1991 1991 NUM ajis02-895 60 65 ) ) PUNCT ajis02-895 60 66 , , PUNCT ajis02-895 60 67 and and CCONJ ajis02-895 60 68 unified unified ADJ ajis02-895 60 69 theory theory NOUN ajis02-895 60 70 of of ADP ajis02-895 60 71 acceptance acceptance NOUN ajis02-895 60 72 and and CCONJ ajis02-895 60 73 use use NOUN ajis02-895 60 74 of of ADP ajis02-895 60 75 technology technology NOUN ajis02-895 60 76 ( ( PUNCT ajis02-895 60 77 utaut utaut PROPN ajis02-895 60 78 ) ) PUNCT ajis02-895 60 79 ( ( PUNCT ajis02-895 60 80 venkatesh venkatesh NOUN ajis02-895 60 81 et et PROPN ajis02-895 60 82 al al PROPN ajis02-895 60 83 . . PROPN ajis02-895 60 84 , , PUNCT ajis02-895 60 85 2003 2003 NUM ajis02-895 60 86 ) ) PUNCT ajis02-895 60 87 . . PUNCT ajis02-895 61 1 these these PRON ajis02-895 61 2 it it PRON ajis02-895 61 3 adoption adoption NOUN ajis02-895 61 4 or or CCONJ ajis02-895 61 5 diffusion diffusion NOUN ajis02-895 61 6 models model NOUN ajis02-895 61 7 can can AUX ajis02-895 61 8 be be AUX ajis02-895 61 9 classified classify VERB ajis02-895 61 10 to to ADP ajis02-895 61 11 either either CCONJ ajis02-895 61 12 individual individual ADJ ajis02-895 61 13 level level NOUN ajis02-895 61 14 or or CCONJ ajis02-895 61 15 firm firm ADJ ajis02-895 61 16 level level NOUN ajis02-895 61 17 ( ( PUNCT ajis02-895 61 18 oliveira oliveira PROPN ajis02-895 61 19 & & CCONJ ajis02-895 61 20 martins martin NOUN ajis02-895 61 21 , , PUNCT ajis02-895 61 22 2011 2011 NUM ajis02-895 61 23 ) ) PUNCT ajis02-895 61 24 . . PUNCT ajis02-895 62 1 for for ADP ajis02-895 62 2 example example NOUN ajis02-895 62 3 , , PUNCT ajis02-895 62 4 the the DET ajis02-895 62 5 toe toe NOUN ajis02-895 62 6 framework framework NOUN ajis02-895 62 7 and and CCONJ ajis02-895 62 8 the the DET ajis02-895 62 9 doi doi NOUN ajis02-895 62 10 model model NOUN ajis02-895 62 11 have have AUX ajis02-895 62 12 been be AUX ajis02-895 62 13 extensively extensively ADV ajis02-895 62 14 used use VERB ajis02-895 62 15 to to PART ajis02-895 62 16 analyze analyze VERB ajis02-895 62 17 it it PRON ajis02-895 62 18 innovation innovation NOUN ajis02-895 62 19 and and CCONJ ajis02-895 62 20 adoption adoption NOUN ajis02-895 62 21 problems problem NOUN ajis02-895 62 22 at at ADP ajis02-895 62 23 the the DET ajis02-895 62 24 firm firm ADJ ajis02-895 62 25 level level NOUN ajis02-895 62 26 . . PUNCT ajis02-895 63 1 on on ADP ajis02-895 63 2 the the DET ajis02-895 63 3 other other ADJ ajis02-895 63 4 hand hand NOUN ajis02-895 63 5 , , PUNCT ajis02-895 63 6 tam tam PROPN ajis02-895 63 7 , , PUNCT ajis02-895 63 8 tpb tpb NOUN ajis02-895 63 9 and and CCONJ ajis02-895 63 10 utaut utaut NOUN ajis02-895 63 11 models model NOUN ajis02-895 63 12 focus focus VERB ajis02-895 63 13 on on ADP ajis02-895 63 14 the the DET ajis02-895 63 15 individual individual ADJ ajis02-895 63 16 level level NOUN ajis02-895 63 17 ( ( PUNCT ajis02-895 63 18 jeyaraj jeyaraj PROPN ajis02-895 63 19 et et PROPN ajis02-895 63 20 al al PROPN ajis02-895 63 21 . . PROPN ajis02-895 63 22 , , PUNCT ajis02-895 63 23 2006 2006 NUM ajis02-895 63 24 ) ) PUNCT ajis02-895 63 25 . . PUNCT ajis02-895 64 1 in in ADP ajis02-895 64 2 this this DET ajis02-895 64 3 research research NOUN ajis02-895 64 4 we we PRON ajis02-895 64 5 combine combine VERB ajis02-895 64 6 the the DET ajis02-895 64 7 doi doi NOUN ajis02-895 64 8 model model NOUN ajis02-895 64 9 ( ( PUNCT ajis02-895 64 10 rogers roger NOUN ajis02-895 64 11 , , PUNCT ajis02-895 64 12 1995 1995 NUM ajis02-895 64 13 ) ) PUNCT ajis02-895 64 14 and and CCONJ ajis02-895 64 15 the the DET ajis02-895 64 16 toe toe NOUN ajis02-895 64 17 framework framework NOUN ajis02-895 64 18 ( ( PUNCT ajis02-895 64 19 tornatzky tornatzky PROPN ajis02-895 64 20 & & CCONJ ajis02-895 64 21 fleischer fleischer PROPN ajis02-895 64 22 , , PUNCT ajis02-895 64 23 1990 1990 NUM ajis02-895 64 24 ) ) PUNCT ajis02-895 64 25 to to PART ajis02-895 64 26 examine examine VERB ajis02-895 64 27 and and CCONJ ajis02-895 64 28 discuss discuss VERB ajis02-895 64 29 the the DET ajis02-895 64 30 factors factor NOUN ajis02-895 64 31 influencing influence VERB ajis02-895 64 32 sbr sbr NOUN ajis02-895 64 33 adoption adoption NOUN ajis02-895 64 34 in in ADP ajis02-895 64 35 australia australia PROPN ajis02-895 64 36 . . PUNCT ajis02-895 65 1 according accord VERB ajis02-895 65 2 to to ADP ajis02-895 65 3 the the DET ajis02-895 65 4 doi doi PROPN ajis02-895 65 5 model model NOUN ajis02-895 65 6 , , PUNCT ajis02-895 65 7 five five NUM ajis02-895 65 8 factors factor NOUN ajis02-895 65 9 significantly significantly ADV ajis02-895 65 10 affect affect VERB ajis02-895 65 11 the the DET ajis02-895 65 12 rate rate NOUN ajis02-895 65 13 of of ADP ajis02-895 65 14 adoption adoption NOUN ajis02-895 65 15 of of ADP ajis02-895 65 16 an an DET ajis02-895 65 17 innovation innovation NOUN ajis02-895 65 18 such such ADJ ajis02-895 65 19 as as ADP ajis02-895 65 20 new new ADJ ajis02-895 65 21 technologies technology NOUN ajis02-895 65 22 . . PUNCT ajis02-895 66 1 those those DET ajis02-895 66 2 five five NUM ajis02-895 66 3 factors factor NOUN ajis02-895 66 4 are be AUX ajis02-895 66 5 relative relative ADJ ajis02-895 66 6 advantage advantage NOUN ajis02-895 66 7 , , PUNCT ajis02-895 66 8 compatibility compatibility NOUN ajis02-895 66 9 , , PUNCT ajis02-895 66 10 complexity complexity NOUN ajis02-895 66 11 , , PUNCT ajis02-895 66 12 trialability trialability NOUN ajis02-895 66 13 , , PUNCT ajis02-895 66 14 and and CCONJ ajis02-895 66 15 observability observability NOUN ajis02-895 66 16 . . PUNCT ajis02-895 67 1 relative relative ADJ ajis02-895 67 2 advantage advantage NOUN ajis02-895 67 3 refers refer VERB ajis02-895 67 4 to to ADP ajis02-895 67 5 the the DET ajis02-895 67 6 relative relative ADJ ajis02-895 67 7 benefits benefit NOUN ajis02-895 67 8 of of ADP ajis02-895 67 9 the the DET ajis02-895 67 10 innovation innovation NOUN ajis02-895 67 11 in in ADP ajis02-895 67 12 relation relation NOUN ajis02-895 67 13 to to ADP ajis02-895 67 14 the the DET ajis02-895 67 15 previous previous ADJ ajis02-895 67 16 practice practice NOUN ajis02-895 67 17 or or CCONJ ajis02-895 67 18 technology technology NOUN ajis02-895 67 19 . . PUNCT ajis02-895 68 1 compatibility compatibility NOUN ajis02-895 68 2 refers refer VERB ajis02-895 68 3 to to ADP ajis02-895 68 4 how how SCONJ ajis02-895 68 5 much much ADJ ajis02-895 68 6 the the DET ajis02-895 68 7 innovation innovation NOUN ajis02-895 68 8 is be AUX ajis02-895 68 9 being be AUX ajis02-895 68 10 seen see VERB ajis02-895 68 11 as as ADP ajis02-895 68 12 consistent consistent ADJ ajis02-895 68 13 with with ADP ajis02-895 68 14 existing exist VERB ajis02-895 68 15 value value NOUN ajis02-895 68 16 and and CCONJ ajis02-895 68 17 practice practice NOUN ajis02-895 68 18 . . PUNCT ajis02-895 69 1 complexity complexity NOUN ajis02-895 69 2 refers refer VERB ajis02-895 69 3 to to ADP ajis02-895 69 4 how how SCONJ ajis02-895 69 5 easy easy ADJ ajis02-895 69 6 or or CCONJ ajis02-895 69 7 difficult difficult ADJ ajis02-895 69 8 the the DET ajis02-895 69 9 innovation innovation NOUN ajis02-895 69 10 is be AUX ajis02-895 69 11 for for ADP ajis02-895 69 12 one one NUM ajis02-895 69 13 to to PART ajis02-895 69 14 use use VERB ajis02-895 69 15 . . PUNCT ajis02-895 70 1 trialability trialability PROPN ajis02-895 70 2 refers refer VERB ajis02-895 70 3 to to ADP ajis02-895 70 4 the the DET ajis02-895 70 5 extent extent NOUN ajis02-895 70 6 one one PRON ajis02-895 70 7 can can AUX ajis02-895 70 8 experiment experiment VERB ajis02-895 70 9 with with ADP ajis02-895 70 10 the the DET ajis02-895 70 11 innovation innovation NOUN ajis02-895 70 12 . . PUNCT ajis02-895 71 1 observerability observerability NOUN ajis02-895 71 2 refers refer VERB ajis02-895 71 3 to to ADP ajis02-895 71 4 the the DET ajis02-895 71 5 extent extent NOUN ajis02-895 71 6 one one PRON ajis02-895 71 7 can can AUX ajis02-895 71 8 view view VERB ajis02-895 71 9 the the DET ajis02-895 71 10 results result NOUN ajis02-895 71 11 of of ADP ajis02-895 71 12 the the DET ajis02-895 71 13 innovation innovation NOUN ajis02-895 71 14 . . PUNCT ajis02-895 72 1 the the DET ajis02-895 72 2 toe toe NOUN ajis02-895 72 3 framework framework NOUN ajis02-895 72 4 is be AUX ajis02-895 72 5 based base VERB ajis02-895 72 6 on on ADP ajis02-895 72 7 the the DET ajis02-895 72 8 assumption assumption NOUN ajis02-895 72 9 that that SCONJ ajis02-895 72 10 three three NUM ajis02-895 72 11 contexts context NOUN ajis02-895 72 12 ( ( PUNCT ajis02-895 72 13 technological technological ADJ ajis02-895 72 14 , , PUNCT ajis02-895 72 15 organizational organizational ADJ ajis02-895 72 16 , , PUNCT ajis02-895 72 17 and and CCONJ ajis02-895 72 18 environmental environmental ADJ ajis02-895 72 19 ) ) PUNCT ajis02-895 72 20 influence influence NOUN ajis02-895 72 21 an an DET ajis02-895 72 22 organization organization NOUN ajis02-895 72 23 ’s ’s PART ajis02-895 72 24 decision decision NOUN ajis02-895 72 25 to to PART ajis02-895 72 26 adopt adopt VERB ajis02-895 72 27 and and CCONJ ajis02-895 72 28 implement implement VERB ajis02-895 72 29 a a DET ajis02-895 72 30 technological technological ADJ ajis02-895 72 31 innovation innovation NOUN ajis02-895 72 32 . . PUNCT ajis02-895 73 1 first first ADV ajis02-895 73 2 , , PUNCT ajis02-895 73 3 the the DET ajis02-895 73 4 technological technological ADJ ajis02-895 73 5 context context NOUN ajis02-895 73 6 can can AUX ajis02-895 73 7 be be AUX ajis02-895 73 8 broadly broadly ADV ajis02-895 73 9 described describe VERB ajis02-895 73 10 as as ADP ajis02-895 73 11 ‘ ' PUNCT ajis02-895 73 12 both both CCONJ ajis02-895 73 13 the the DET ajis02-895 73 14 internal internal ADJ ajis02-895 73 15 and and CCONJ ajis02-895 73 16 external external ADJ ajis02-895 73 17 technologies technology NOUN ajis02-895 73 18 relevant relevant ADJ ajis02-895 73 19 to to ADP ajis02-895 73 20 the the DET ajis02-895 73 21 firm firm NOUN ajis02-895 73 22 ’ ' PUNCT ajis02-895 73 23 ( ( PUNCT ajis02-895 73 24 tornatzky tornatzky PROPN ajis02-895 73 25 & & CCONJ ajis02-895 73 26 fleischer fleischer PROPN ajis02-895 73 27 , , PUNCT ajis02-895 73 28 1990 1990 NUM ajis02-895 73 29 , , PUNCT ajis02-895 73 30 p153 p153 PROPN ajis02-895 73 31 ) ) PUNCT ajis02-895 73 32 . . PUNCT ajis02-895 74 1 this this DET ajis02-895 74 2 study study NOUN ajis02-895 74 3 examines examine VERB ajis02-895 74 4 two two NUM ajis02-895 74 5 australasian australasian ADJ ajis02-895 74 6 journal journal NOUN ajis02-895 74 7 of of ADP ajis02-895 74 8 information information NOUN ajis02-895 74 9 systems system NOUN ajis02-895 74 10 volume volume NOUN ajis02-895 74 11 18 18 NUM ajis02-895 74 12 number number NOUN ajis02-895 74 13 3 3 NUM ajis02-895 74 14 2014 2014 NUM ajis02-895 74 15 32 32 NUM ajis02-895 74 16 technological technological ADJ ajis02-895 74 17 characteristics characteristic NOUN ajis02-895 74 18 of of ADP ajis02-895 74 19 sbr sbr NOUN ajis02-895 74 20 : : PUNCT ajis02-895 74 21 perceived perceive VERB ajis02-895 74 22 costs cost NOUN ajis02-895 74 23 , , PUNCT ajis02-895 74 24 and and CCONJ ajis02-895 74 25 quality quality NOUN ajis02-895 74 26 . . PUNCT ajis02-895 75 1 second second ADJ ajis02-895 75 2 , , PUNCT ajis02-895 75 3 the the DET ajis02-895 75 4 organizational organizational ADJ ajis02-895 75 5 context context NOUN ajis02-895 75 6 refers refer VERB ajis02-895 75 7 to to ADP ajis02-895 75 8 specific specific ADJ ajis02-895 75 9 internal internal ADJ ajis02-895 75 10 characteristics characteristic NOUN ajis02-895 75 11 of of ADP ajis02-895 75 12 an an DET ajis02-895 75 13 organization organization NOUN ajis02-895 75 14 . . PUNCT ajis02-895 76 1 this this DET ajis02-895 76 2 study study NOUN ajis02-895 76 3 examines examine VERB ajis02-895 76 4 three three NUM ajis02-895 76 5 major major ADJ ajis02-895 76 6 organizational organizational ADJ ajis02-895 76 7 characteristics characteristic NOUN ajis02-895 76 8 : : PUNCT ajis02-895 76 9 financial financial ADJ ajis02-895 76 10 resources resource NOUN ajis02-895 76 11 , , PUNCT ajis02-895 76 12 expertise expertise NOUN ajis02-895 76 13 , , PUNCT ajis02-895 76 14 and and CCONJ ajis02-895 76 15 top top ADJ ajis02-895 76 16 management management NOUN ajis02-895 76 17 support support NOUN ajis02-895 76 18 . . PUNCT ajis02-895 77 1 third third ADJ ajis02-895 77 2 , , PUNCT ajis02-895 77 3 the the DET ajis02-895 77 4 environmental environmental ADJ ajis02-895 77 5 context context NOUN ajis02-895 77 6 refers refer VERB ajis02-895 77 7 to to ADP ajis02-895 77 8 the the DET ajis02-895 77 9 external external ADJ ajis02-895 77 10 pressure pressure NOUN ajis02-895 77 11 faced face VERB ajis02-895 77 12 and and CCONJ ajis02-895 77 13 external external ADJ ajis02-895 77 14 support support NOUN ajis02-895 77 15 received receive VERB ajis02-895 77 16 by by ADP ajis02-895 77 17 businesses business NOUN ajis02-895 77 18 . . PUNCT ajis02-895 78 1 this this DET ajis02-895 78 2 study study NOUN ajis02-895 78 3 also also ADV ajis02-895 78 4 examines examine VERB ajis02-895 78 5 the the DET ajis02-895 78 6 role role NOUN ajis02-895 78 7 of of ADP ajis02-895 78 8 software software NOUN ajis02-895 78 9 developers developer NOUN ajis02-895 78 10 as as ADP ajis02-895 78 11 a a DET ajis02-895 78 12 part part NOUN ajis02-895 78 13 of of ADP ajis02-895 78 14 the the DET ajis02-895 78 15 environment environment NOUN ajis02-895 78 16 of of ADP ajis02-895 78 17 sbr sbr NOUN ajis02-895 78 18 . . PUNCT ajis02-895 79 1 the the DET ajis02-895 79 2 toe toe NOUN ajis02-895 79 3 framework framework NOUN ajis02-895 79 4 and and CCONJ ajis02-895 79 5 the the DET ajis02-895 79 6 doi doi NOUN ajis02-895 79 7 model model NOUN ajis02-895 79 8 are be AUX ajis02-895 79 9 chosen choose VERB ajis02-895 79 10 for for ADP ajis02-895 79 11 this this DET ajis02-895 79 12 study study NOUN ajis02-895 79 13 because because SCONJ ajis02-895 79 14 they they PRON ajis02-895 79 15 are be AUX ajis02-895 79 16 based base VERB ajis02-895 79 17 on on ADP ajis02-895 79 18 the the DET ajis02-895 79 19 firm firm ADJ ajis02-895 79 20 level level NOUN ajis02-895 79 21 view view NOUN ajis02-895 79 22 and and CCONJ ajis02-895 79 23 are be AUX ajis02-895 79 24 strongly strongly ADV ajis02-895 79 25 grounded ground VERB ajis02-895 79 26 in in ADP ajis02-895 79 27 the the DET ajis02-895 79 28 literature literature NOUN ajis02-895 79 29 . . PUNCT ajis02-895 80 1 for for ADP ajis02-895 80 2 example example NOUN ajis02-895 80 3 , , PUNCT ajis02-895 80 4 the the DET ajis02-895 80 5 toe toe NOUN ajis02-895 80 6 framework framework NOUN ajis02-895 80 7 has have AUX ajis02-895 80 8 been be AUX ajis02-895 80 9 used use VERB ajis02-895 80 10 to to PART ajis02-895 80 11 examine examine VERB ajis02-895 80 12 the the DET ajis02-895 80 13 adoption adoption NOUN ajis02-895 80 14 of of ADP ajis02-895 80 15 xbrl xbrl PROPN ajis02-895 80 16 ( ( PUNCT ajis02-895 80 17 troshani troshani PROPN ajis02-895 80 18 & & CCONJ ajis02-895 80 19 rao rao PROPN ajis02-895 80 20 , , PUNCT ajis02-895 80 21 2007 2007 NUM ajis02-895 80 22 ) ) PUNCT ajis02-895 80 23 , , PUNCT ajis02-895 80 24 enterprise enterprise NOUN ajis02-895 80 25 resource resource NOUN ajis02-895 80 26 planning planning NOUN ajis02-895 80 27 systems system NOUN ajis02-895 80 28 ( ( PUNCT ajis02-895 80 29 pan pan PROPN ajis02-895 80 30 & & CCONJ ajis02-895 80 31 jang jang PROPN ajis02-895 80 32 , , PUNCT ajis02-895 80 33 2008 2008 NUM ajis02-895 80 34 ) ) PUNCT ajis02-895 80 35 , , PUNCT ajis02-895 80 36 electronic electronic ADJ ajis02-895 80 37 data data NOUN ajis02-895 80 38 interchange interchange NOUN ajis02-895 80 39 ( ( PUNCT ajis02-895 80 40 kuan kuan PROPN ajis02-895 80 41 & & CCONJ ajis02-895 80 42 chau chau PROPN ajis02-895 80 43 , , PUNCT ajis02-895 80 44 2001 2001 NUM ajis02-895 80 45 ) ) PUNCT ajis02-895 80 46 , , PUNCT ajis02-895 81 1 e e NOUN ajis02-895 81 2 - - NOUN ajis02-895 81 3 business business NOUN ajis02-895 81 4 ( ( PUNCT ajis02-895 81 5 oliveira oliveira PROPN ajis02-895 81 6 & & CCONJ ajis02-895 81 7 martins martin NOUN ajis02-895 81 8 , , PUNCT ajis02-895 81 9 2011 2011 NUM ajis02-895 81 10 ) ) PUNCT ajis02-895 81 11 , , PUNCT ajis02-895 81 12 and and CCONJ ajis02-895 81 13 e e X ajis02-895 81 14 - - NOUN ajis02-895 81 15 commerce commerce NOUN ajis02-895 81 16 ( ( PUNCT ajis02-895 81 17 teo teo PROPN ajis02-895 81 18 et et PROPN ajis02-895 81 19 al al PROPN ajis02-895 81 20 . . PROPN ajis02-895 81 21 , , PUNCT ajis02-895 81 22 2008 2008 NUM ajis02-895 81 23 ) ) PUNCT ajis02-895 81 24 . . PUNCT ajis02-895 82 1 the the DET ajis02-895 82 2 doi doi NOUN ajis02-895 82 3 model model NOUN ajis02-895 82 4 also also ADV ajis02-895 82 5 has have AUX ajis02-895 82 6 been be AUX ajis02-895 82 7 used use VERB ajis02-895 82 8 to to PART ajis02-895 82 9 examine examine VERB ajis02-895 82 10 the the DET ajis02-895 82 11 adoption adoption NOUN ajis02-895 82 12 of of ADP ajis02-895 82 13 personal personal ADJ ajis02-895 82 14 information information NOUN ajis02-895 82 15 systems system NOUN ajis02-895 82 16 ( ( PUNCT ajis02-895 82 17 kim kim PROPN ajis02-895 82 18 & & CCONJ ajis02-895 82 19 ammeter ammeter PROPN ajis02-895 82 20 , , PUNCT ajis02-895 82 21 2014 2014 NUM ajis02-895 82 22 ) ) PUNCT ajis02-895 82 23 , , PUNCT ajis02-895 82 24 enterprise enterprise NOUN ajis02-895 82 25 systems system NOUN ajis02-895 82 26 ( ( PUNCT ajis02-895 82 27 ramdani ramdani PROPN ajis02-895 82 28 et et PROPN ajis02-895 82 29 al al PROPN ajis02-895 82 30 . . PROPN ajis02-895 82 31 , , PUNCT ajis02-895 82 32 2009 2009 NUM ajis02-895 82 33 ) ) PUNCT ajis02-895 82 34 , , PUNCT ajis02-895 82 35 and and CCONJ ajis02-895 82 36 e e X ajis02-895 82 37 - - NOUN ajis02-895 82 38 commerce commerce NOUN ajis02-895 82 39 ( ( PUNCT ajis02-895 82 40 kendall kendall PROPN ajis02-895 82 41 et et PROPN ajis02-895 82 42 al al PROPN ajis02-895 82 43 . . PROPN ajis02-895 82 44 , , PUNCT ajis02-895 82 45 2001 2001 NUM ajis02-895 82 46 ) ) PUNCT ajis02-895 82 47 . . PUNCT ajis02-895 83 1 methodology methodology VERB ajis02-895 83 2 the the DET ajis02-895 83 3 adoption adoption NOUN ajis02-895 83 4 of of ADP ajis02-895 83 5 it it PRON ajis02-895 83 6 innovations innovation NOUN ajis02-895 83 7 is be AUX ajis02-895 83 8 a a DET ajis02-895 83 9 complex complex ADJ ajis02-895 83 10 issue issue NOUN ajis02-895 83 11 and and CCONJ ajis02-895 83 12 is be AUX ajis02-895 83 13 vital vital ADJ ajis02-895 83 14 to to ADP ajis02-895 83 15 the the DET ajis02-895 83 16 long long ADJ ajis02-895 83 17 term term NOUN ajis02-895 83 18 success success NOUN ajis02-895 83 19 of of ADP ajis02-895 83 20 both both CCONJ ajis02-895 83 21 the the DET ajis02-895 83 22 economy economy NOUN ajis02-895 83 23 and and CCONJ ajis02-895 83 24 individual individual ADJ ajis02-895 83 25 organizations organization NOUN ajis02-895 83 26 ( ( PUNCT ajis02-895 83 27 oliveira oliveira PROPN ajis02-895 83 28 & & CCONJ ajis02-895 83 29 martins martin NOUN ajis02-895 83 30 , , PUNCT ajis02-895 83 31 2011 2011 NUM ajis02-895 83 32 ) ) PUNCT ajis02-895 83 33 . . PUNCT ajis02-895 84 1 therefore therefore ADV ajis02-895 84 2 , , PUNCT ajis02-895 84 3 it it PRON ajis02-895 84 4 is be AUX ajis02-895 84 5 essential essential ADJ ajis02-895 84 6 that that SCONJ ajis02-895 84 7 businesses business NOUN ajis02-895 84 8 are be AUX ajis02-895 84 9 responsive responsive ADJ ajis02-895 84 10 to to ADP ajis02-895 84 11 new new VERB ajis02-895 84 12 it it PRON ajis02-895 84 13 innovations innovation NOUN ajis02-895 84 14 and and CCONJ ajis02-895 84 15 are be AUX ajis02-895 84 16 fully fully ADV ajis02-895 84 17 aware aware ADJ ajis02-895 84 18 of of ADP ajis02-895 84 19 the the DET ajis02-895 84 20 factors factor NOUN ajis02-895 84 21 that that PRON ajis02-895 84 22 can can AUX ajis02-895 84 23 impede impede VERB ajis02-895 84 24 or or CCONJ ajis02-895 84 25 facilitate facilitate VERB ajis02-895 84 26 the the DET ajis02-895 84 27 adoption adoption NOUN ajis02-895 84 28 and and CCONJ ajis02-895 84 29 diffusion diffusion NOUN ajis02-895 84 30 of of ADP ajis02-895 84 31 the the DET ajis02-895 84 32 technology technology NOUN ajis02-895 84 33 . . PUNCT ajis02-895 85 1 yet yet CCONJ ajis02-895 85 2 the the DET ajis02-895 85 3 level level NOUN ajis02-895 85 4 of of ADP ajis02-895 85 5 understanding understanding NOUN ajis02-895 85 6 of of ADP ajis02-895 85 7 sbr sbr NOUN ajis02-895 85 8 is be AUX ajis02-895 85 9 low low ADJ ajis02-895 85 10 and and CCONJ ajis02-895 85 11 information information NOUN ajis02-895 85 12 about about ADP ajis02-895 85 13 sbr sbr NOUN ajis02-895 85 14 is be AUX ajis02-895 85 15 sketchy sketchy ADJ ajis02-895 85 16 . . PUNCT ajis02-895 86 1 we we PRON ajis02-895 86 2 believe believe VERB ajis02-895 86 3 a a DET ajis02-895 86 4 meta meta NOUN ajis02-895 86 5 - - PUNCT ajis02-895 86 6 analysis analysis NOUN ajis02-895 86 7 of of ADP ajis02-895 86 8 the the DET ajis02-895 86 9 existing exist VERB ajis02-895 86 10 literature literature NOUN ajis02-895 86 11 would would AUX ajis02-895 86 12 benefit benefit VERB ajis02-895 86 13 sbr sbr NOUN ajis02-895 86 14 stakeholders stakeholder NOUN ajis02-895 86 15 by by ADP ajis02-895 86 16 providing provide VERB ajis02-895 86 17 a a DET ajis02-895 86 18 comprehensive comprehensive ADJ ajis02-895 86 19 overview overview NOUN ajis02-895 86 20 of of ADP ajis02-895 86 21 the the DET ajis02-895 86 22 status status NOUN ajis02-895 86 23 quo quo NOUN ajis02-895 86 24 of of ADP ajis02-895 86 25 the the DET ajis02-895 86 26 program program NOUN ajis02-895 86 27 . . PUNCT ajis02-895 87 1 meta meta ADJ ajis02-895 87 2 - - PUNCT ajis02-895 87 3 analysis analysis NOUN ajis02-895 87 4 is be AUX ajis02-895 87 5 a a DET ajis02-895 87 6 technique technique NOUN ajis02-895 87 7 where where SCONJ ajis02-895 87 8 findings finding NOUN ajis02-895 87 9 from from ADP ajis02-895 87 10 independent independent ADJ ajis02-895 87 11 studies study NOUN ajis02-895 87 12 and and CCONJ ajis02-895 87 13 secondary secondary ADJ ajis02-895 87 14 data datum NOUN ajis02-895 87 15 from from ADP ajis02-895 87 16 other other ADJ ajis02-895 87 17 sources source NOUN ajis02-895 87 18 such such ADJ ajis02-895 87 19 as as ADP ajis02-895 87 20 government government NOUN ajis02-895 87 21 websites website NOUN ajis02-895 87 22 are be AUX ajis02-895 87 23 combined combine VERB ajis02-895 87 24 and and CCONJ ajis02-895 87 25 analyzed analyze VERB ajis02-895 87 26 ( ( PUNCT ajis02-895 87 27 crombie crombie PROPN ajis02-895 87 28 & & CCONJ ajis02-895 87 29 davies davy NOUN ajis02-895 87 30 , , PUNCT ajis02-895 87 31 2010 2010 NUM ajis02-895 87 32 ) ) PUNCT ajis02-895 87 33 . . PUNCT ajis02-895 88 1 according accord VERB ajis02-895 88 2 to to ADP ajis02-895 88 3 church church NOUN ajis02-895 88 4 ( ( PUNCT ajis02-895 88 5 2001 2001 NUM ajis02-895 88 6 ) ) PUNCT ajis02-895 88 7 , , PUNCT ajis02-895 88 8 analysis analysis NOUN ajis02-895 88 9 of of ADP ajis02-895 88 10 secondary secondary ADJ ajis02-895 88 11 data datum NOUN ajis02-895 88 12 is be AUX ajis02-895 88 13 an an DET ajis02-895 88 14 acceptable acceptable ADJ ajis02-895 88 15 methodology methodology NOUN ajis02-895 88 16 when when SCONJ ajis02-895 88 17 primary primary ADJ ajis02-895 88 18 data datum NOUN ajis02-895 88 19 such such ADJ ajis02-895 88 20 as as ADP ajis02-895 88 21 survey survey NOUN ajis02-895 88 22 results result NOUN ajis02-895 88 23 and and CCONJ ajis02-895 88 24 interview interview NOUN ajis02-895 88 25 transcripts transcript NOUN ajis02-895 88 26 are be AUX ajis02-895 88 27 unavailable unavailable ADJ ajis02-895 88 28 . . PUNCT ajis02-895 89 1 using use VERB ajis02-895 89 2 academic academic ADJ ajis02-895 89 3 databases database NOUN ajis02-895 89 4 and and CCONJ ajis02-895 89 5 the the DET ajis02-895 89 6 internet internet NOUN ajis02-895 89 7 in in ADP ajis02-895 89 8 general general ADJ ajis02-895 89 9 , , PUNCT ajis02-895 89 10 we we PRON ajis02-895 89 11 gathered gather VERB ajis02-895 89 12 data datum NOUN ajis02-895 89 13 from from ADP ajis02-895 89 14 prior prior ADJ ajis02-895 89 15 studies study NOUN ajis02-895 89 16 , , PUNCT ajis02-895 89 17 official official ADJ ajis02-895 89 18 government government NOUN ajis02-895 89 19 websites website NOUN ajis02-895 89 20 and and CCONJ ajis02-895 89 21 reports report NOUN ajis02-895 89 22 , , PUNCT ajis02-895 89 23 and and CCONJ ajis02-895 89 24 so so ADV ajis02-895 89 25 on on ADV ajis02-895 89 26 . . PUNCT ajis02-895 90 1 data datum NOUN ajis02-895 90 2 were be AUX ajis02-895 90 3 then then ADV ajis02-895 90 4 analyzed analyze VERB ajis02-895 90 5 and and CCONJ ajis02-895 90 6 examined examine VERB ajis02-895 90 7 based base VERB ajis02-895 90 8 on on ADP ajis02-895 90 9 the the DET ajis02-895 90 10 doi doi NOUN ajis02-895 90 11 model model NOUN ajis02-895 90 12 and and CCONJ ajis02-895 90 13 the the DET ajis02-895 90 14 toe toe NOUN ajis02-895 90 15 framework framework NOUN ajis02-895 90 16 . . PUNCT ajis02-895 91 1 standard standard ADJ ajis02-895 91 2 business business NOUN ajis02-895 91 3 reporting reporting NOUN ajis02-895 91 4 components component NOUN ajis02-895 91 5 although although SCONJ ajis02-895 91 6 sbr sbr PROPN ajis02-895 91 7 has have AUX ajis02-895 91 8 been be AUX ajis02-895 91 9 described describe VERB ajis02-895 91 10 repeatedly repeatedly ADV ajis02-895 91 11 in in ADP ajis02-895 91 12 several several ADJ ajis02-895 91 13 government government NOUN ajis02-895 91 14 documents document NOUN ajis02-895 91 15 , , PUNCT ajis02-895 91 16 those those DET ajis02-895 91 17 descriptions description NOUN ajis02-895 91 18 are be AUX ajis02-895 91 19 rather rather ADV ajis02-895 91 20 clumsy clumsy ADJ ajis02-895 91 21 and and CCONJ ajis02-895 91 22 difficult difficult ADJ ajis02-895 91 23 to to PART ajis02-895 91 24 understand understand VERB ajis02-895 91 25 ( ( PUNCT ajis02-895 91 26 madden madden PROPN ajis02-895 91 27 , , PUNCT ajis02-895 91 28 2010b 2010b NUM ajis02-895 91 29 ; ; PUNCT ajis02-895 91 30 2011 2011 NUM ajis02-895 91 31 ; ; PUNCT ajis02-895 91 32 miller miller PROPN ajis02-895 91 33 , , PUNCT ajis02-895 91 34 2013 2013 NUM ajis02-895 91 35 ) ) PUNCT ajis02-895 91 36 . . PUNCT ajis02-895 92 1 as as ADP ajis02-895 92 2 a a DET ajis02-895 92 3 picture picture NOUN ajis02-895 92 4 is be AUX ajis02-895 92 5 worth worth ADJ ajis02-895 92 6 a a DET ajis02-895 92 7 thousand thousand NUM ajis02-895 92 8 words word NOUN ajis02-895 92 9 , , PUNCT ajis02-895 92 10 we we PRON ajis02-895 92 11 have have AUX ajis02-895 92 12 summarized summarize VERB ajis02-895 92 13 the the DET ajis02-895 92 14 relations relation NOUN ajis02-895 92 15 among among ADP ajis02-895 92 16 major major ADJ ajis02-895 92 17 components component NOUN ajis02-895 92 18 of of ADP ajis02-895 92 19 sbr sbr NOUN ajis02-895 92 20 in in ADP ajis02-895 92 21 figure figure NOUN ajis02-895 92 22 1 1 NUM ajis02-895 92 23 . . PUNCT ajis02-895 93 1 currently currently ADV ajis02-895 93 2 , , PUNCT ajis02-895 93 3 more more ADJ ajis02-895 93 4 than than ADP ajis02-895 93 5 10 10 NUM ajis02-895 93 6 government government NOUN ajis02-895 93 7 agencies agency NOUN ajis02-895 93 8 such such ADJ ajis02-895 93 9 as as ADP ajis02-895 93 10 the the DET ajis02-895 93 11 australian australian ADJ ajis02-895 93 12 taxation taxation NOUN ajis02-895 93 13 office office NOUN ajis02-895 93 14 ( ( PUNCT ajis02-895 93 15 ato ato PROPN ajis02-895 93 16 ) ) PUNCT ajis02-895 93 17 , , PUNCT ajis02-895 93 18 australian australian ADJ ajis02-895 93 19 securities security NOUN ajis02-895 93 20 and and CCONJ ajis02-895 93 21 investments investment NOUN ajis02-895 93 22 commission commission PROPN ajis02-895 93 23 ( ( PUNCT ajis02-895 93 24 asic asic PROPN ajis02-895 93 25 ) ) PUNCT ajis02-895 93 26 , , PUNCT ajis02-895 93 27 eight eight NUM ajis02-895 93 28 state state NOUN ajis02-895 93 29 and and CCONJ ajis02-895 93 30 territory territory NOUN ajis02-895 93 31 revenue revenue NOUN ajis02-895 93 32 offices office NOUN ajis02-895 93 33 ( ( PUNCT ajis02-895 93 34 sros sros PROPN ajis02-895 93 35 ) ) PUNCT ajis02-895 93 36 are be AUX ajis02-895 93 37 ready ready ADJ ajis02-895 93 38 to to PART ajis02-895 93 39 accept accept VERB ajis02-895 93 40 sbr sbr NOUN ajis02-895 93 41 - - PUNCT ajis02-895 93 42 enabled enable VERB ajis02-895 93 43 forms form NOUN ajis02-895 93 44 ( ( PUNCT ajis02-895 93 45 sbr sbr NOUN ajis02-895 93 46 , , PUNCT ajis02-895 93 47 2010 2010 NUM ajis02-895 93 48 ) ) PUNCT ajis02-895 93 49 . . PUNCT ajis02-895 94 1 to to PART ajis02-895 94 2 simplify simplify VERB ajis02-895 94 3 the the DET ajis02-895 94 4 description description NOUN ajis02-895 94 5 , , PUNCT ajis02-895 94 6 only only ADV ajis02-895 94 7 two two NUM ajis02-895 94 8 participating participate VERB ajis02-895 94 9 government government NOUN ajis02-895 94 10 agencies agency NOUN ajis02-895 94 11 are be AUX ajis02-895 94 12 shown show VERB ajis02-895 94 13 in in ADP ajis02-895 94 14 the the DET ajis02-895 94 15 diagram diagram NOUN ajis02-895 94 16 . . PUNCT ajis02-895 95 1 before before SCONJ ajis02-895 95 2 we we PRON ajis02-895 95 3 describe describe VERB ajis02-895 95 4 each each DET ajis02-895 95 5 component component NOUN ajis02-895 95 6 of of ADP ajis02-895 95 7 the the DET ajis02-895 95 8 sbr sbr NOUN ajis02-895 95 9 system system NOUN ajis02-895 95 10 , , PUNCT ajis02-895 95 11 one one PRON ajis02-895 95 12 should should AUX ajis02-895 95 13 note note VERB ajis02-895 95 14 that that SCONJ ajis02-895 95 15 we we PRON ajis02-895 95 16 have have AUX ajis02-895 95 17 classified classify VERB ajis02-895 95 18 the the DET ajis02-895 95 19 sbr sbr NOUN ajis02-895 95 20 system system NOUN ajis02-895 95 21 into into ADP ajis02-895 95 22 two two NUM ajis02-895 95 23 parts part NOUN ajis02-895 95 24 : : PUNCT ajis02-895 95 25 front front ADJ ajis02-895 95 26 end end NOUN ajis02-895 95 27 and and CCONJ ajis02-895 95 28 back back ADJ ajis02-895 95 29 end end NOUN ajis02-895 95 30 because because SCONJ ajis02-895 95 31 it it PRON ajis02-895 95 32 is be AUX ajis02-895 95 33 important important ADJ ajis02-895 95 34 for for SCONJ ajis02-895 95 35 readers reader NOUN ajis02-895 95 36 to to PART ajis02-895 95 37 distinguish distinguish VERB ajis02-895 95 38 which which PRON ajis02-895 95 39 sbr sbr NOUN ajis02-895 95 40 components component NOUN ajis02-895 95 41 are be AUX ajis02-895 95 42 directly directly ADV ajis02-895 95 43 relevant relevant ADJ ajis02-895 95 44 to to PART ajis02-895 95 45 system system VERB ajis02-895 95 46 users user NOUN ajis02-895 95 47 and and CCONJ ajis02-895 95 48 which which DET ajis02-895 95 49 components component NOUN ajis02-895 95 50 are be AUX ajis02-895 95 51 operated operate VERB ajis02-895 95 52 without without ADP ajis02-895 95 53 users user NOUN ajis02-895 95 54 ’ ' PUNCT ajis02-895 95 55 direct direct ADJ ajis02-895 95 56 involvement involvement NOUN ajis02-895 95 57 . . PUNCT ajis02-895 96 1 australasian australasian ADJ ajis02-895 96 2 journal journal NOUN ajis02-895 96 3 of of ADP ajis02-895 96 4 information information NOUN ajis02-895 96 5 systems system NOUN ajis02-895 96 6 volume volume NOUN ajis02-895 96 7 18 18 NUM ajis02-895 96 8 number number NOUN ajis02-895 96 9 3 3 NUM ajis02-895 96 10 2014 2014 NUM ajis02-895 96 11 33 33 NUM ajis02-895 96 12 figure figure NOUN ajis02-895 96 13 1 1 NUM ajis02-895 96 14 : : PUNCT ajis02-895 96 15 sbr sbr NOUN ajis02-895 96 16 components component NOUN ajis02-895 96 17 according accord VERB ajis02-895 96 18 to to ADP ajis02-895 96 19 madden madden PROPN ajis02-895 96 20 ( ( PUNCT ajis02-895 96 21 2011 2011 NUM ajis02-895 96 22 ) ) PUNCT ajis02-895 96 23 , , PUNCT ajis02-895 96 24 the the DET ajis02-895 96 25 sbr sbr NOUN ajis02-895 96 26 system system NOUN ajis02-895 96 27 has have VERB ajis02-895 96 28 four four NUM ajis02-895 96 29 components component NOUN ajis02-895 96 30 : : PUNCT ajis02-895 96 31 auskey auskey ADJ ajis02-895 96 32 , , PUNCT ajis02-895 96 33 sbr sbr NOUN ajis02-895 96 34 taxonomy taxonomy NOUN ajis02-895 96 35 , , PUNCT ajis02-895 96 36 sbr sbr NOUN ajis02-895 96 37 core core NOUN ajis02-895 96 38 services service NOUN ajis02-895 96 39 , , PUNCT ajis02-895 96 40 and and CCONJ ajis02-895 96 41 various various ADJ ajis02-895 96 42 government government NOUN ajis02-895 96 43 information information NOUN ajis02-895 96 44 systems system NOUN ajis02-895 96 45 . . PUNCT ajis02-895 97 1 all all DET ajis02-895 97 2 these these DET ajis02-895 97 3 components component NOUN ajis02-895 97 4 are be AUX ajis02-895 97 5 developed develop VERB ajis02-895 97 6 and and CCONJ ajis02-895 97 7 maintained maintain VERB ajis02-895 97 8 by by ADP ajis02-895 97 9 government government NOUN ajis02-895 97 10 agencies agency NOUN ajis02-895 97 11 . . PUNCT ajis02-895 98 1 we we PRON ajis02-895 98 2 have have AUX ajis02-895 98 3 added add VERB ajis02-895 98 4 sbr sbr NOUN ajis02-895 98 5 - - PUNCT ajis02-895 98 6 enabled enable VERB ajis02-895 98 7 software software NOUN ajis02-895 98 8 as as ADP ajis02-895 98 9 the the DET ajis02-895 98 10 fifth fifth ADJ ajis02-895 98 11 component component NOUN ajis02-895 98 12 even even ADV ajis02-895 98 13 though though SCONJ ajis02-895 98 14 software software NOUN ajis02-895 98 15 development development NOUN ajis02-895 98 16 is be AUX ajis02-895 98 17 outside outside ADP ajis02-895 98 18 the the DET ajis02-895 98 19 responsibility responsibility NOUN ajis02-895 98 20 of of ADP ajis02-895 98 21 the the DET ajis02-895 98 22 australian australian ADJ ajis02-895 98 23 government government NOUN ajis02-895 98 24 agencies agency NOUN ajis02-895 98 25 because because SCONJ ajis02-895 98 26 under under ADP ajis02-895 98 27 the the DET ajis02-895 98 28 current current ADJ ajis02-895 98 29 design design NOUN ajis02-895 98 30 , , PUNCT ajis02-895 98 31 the the DET ajis02-895 98 32 sbr sbr NOUN ajis02-895 98 33 system system NOUN ajis02-895 98 34 can can AUX ajis02-895 98 35 not not PART ajis02-895 98 36 function function VERB ajis02-895 98 37 without without ADP ajis02-895 98 38 such such ADJ ajis02-895 98 39 software software NOUN ajis02-895 98 40 products product NOUN ajis02-895 98 41 . . PUNCT ajis02-895 99 1 australasian australasian ADJ ajis02-895 99 2 journal journal NOUN ajis02-895 99 3 of of ADP ajis02-895 99 4 information information NOUN ajis02-895 99 5 systems system NOUN ajis02-895 99 6 volume volume NOUN ajis02-895 99 7 18 18 NUM ajis02-895 99 8 number number NOUN ajis02-895 99 9 3 3 NUM ajis02-895 99 10 2014 2014 NUM ajis02-895 99 11 34 34 NUM ajis02-895 99 12 on on ADP ajis02-895 99 13 the the DET ajis02-895 99 14 front front ADJ ajis02-895 99 15 end end NOUN ajis02-895 99 16 , , PUNCT ajis02-895 99 17 users user NOUN ajis02-895 99 18 need need VERB ajis02-895 99 19 to to PART ajis02-895 99 20 obtain obtain VERB ajis02-895 99 21 two two NUM ajis02-895 99 22 components component NOUN ajis02-895 99 23 of of ADP ajis02-895 99 24 sbr sbr NOUN ajis02-895 99 25 : : PUNCT ajis02-895 99 26 auskey auskey ADJ ajis02-895 99 27 and and CCONJ ajis02-895 99 28 sbr sbr NOUN ajis02-895 99 29 - - PUNCT ajis02-895 99 30 enabled enable VERB ajis02-895 99 31 software software NOUN ajis02-895 99 32 . . PUNCT ajis02-895 100 1 auskey auskey ADJ ajis02-895 100 2 is be AUX ajis02-895 100 3 a a DET ajis02-895 100 4 single single ADJ ajis02-895 100 5 secure secure ADJ ajis02-895 100 6 log log NOUN ajis02-895 100 7 on on ADP ajis02-895 100 8 facility facility NOUN ajis02-895 100 9 . . PUNCT ajis02-895 101 1 with with ADP ajis02-895 101 2 an an DET ajis02-895 101 3 auskey auskey ADJ ajis02-895 101 4 , , PUNCT ajis02-895 101 5 businesses business NOUN ajis02-895 101 6 or or CCONJ ajis02-895 101 7 their their PRON ajis02-895 101 8 intermediaries intermediary NOUN ajis02-895 101 9 such such ADJ ajis02-895 101 10 as as ADP ajis02-895 101 11 tax tax NOUN ajis02-895 101 12 agents agent NOUN ajis02-895 101 13 no no ADV ajis02-895 101 14 longer long ADV ajis02-895 101 15 have have VERB ajis02-895 101 16 to to PART ajis02-895 101 17 log log VERB ajis02-895 101 18 on on ADP ajis02-895 101 19 to to ADP ajis02-895 101 20 different different ADJ ajis02-895 101 21 government government NOUN ajis02-895 101 22 agencies agency NOUN ajis02-895 101 23 ’ ' PUNCT ajis02-895 101 24 online online ADJ ajis02-895 101 25 services service NOUN ajis02-895 101 26 using use VERB ajis02-895 101 27 multiple multiple ADJ ajis02-895 101 28 ids id NOUN ajis02-895 101 29 and and CCONJ ajis02-895 101 30 passwords password NOUN ajis02-895 101 31 . . PUNCT ajis02-895 102 1 since since SCONJ ajis02-895 102 2 july july PROPN ajis02-895 102 3 2010 2010 NUM ajis02-895 102 4 businesses business NOUN ajis02-895 102 5 that that PRON ajis02-895 102 6 have have VERB ajis02-895 102 7 a a DET ajis02-895 102 8 valid valid ADJ ajis02-895 102 9 australian australian ADJ ajis02-895 102 10 business business NOUN ajis02-895 102 11 number number NOUN ajis02-895 102 12 ( ( PUNCT ajis02-895 102 13 abn abn PROPN ajis02-895 102 14 ) ) PUNCT ajis02-895 102 15 can can AUX ajis02-895 102 16 register register VERB ajis02-895 102 17 for for ADP ajis02-895 102 18 an an DET ajis02-895 102 19 auskey auskey ADJ ajis02-895 102 20 digital digital ADJ ajis02-895 102 21 identity identity NOUN ajis02-895 102 22 with with ADP ajis02-895 102 23 the the DET ajis02-895 102 24 australian australian ADJ ajis02-895 102 25 business business NOUN ajis02-895 102 26 register register NOUN ajis02-895 102 27 ( ( PUNCT ajis02-895 102 28 abr abr PROPN ajis02-895 102 29 ) ) PUNCT ajis02-895 102 30 . . PUNCT ajis02-895 103 1 once once ADV ajis02-895 103 2 registered register VERB ajis02-895 103 3 , , PUNCT ajis02-895 103 4 businesses business NOUN ajis02-895 103 5 are be AUX ajis02-895 103 6 able able ADJ ajis02-895 103 7 to to PART ajis02-895 103 8 log log VERB ajis02-895 103 9 onto onto ADP ajis02-895 103 10 a a DET ajis02-895 103 11 single single ADJ ajis02-895 103 12 web web NOUN ajis02-895 103 13 portal portal NOUN ajis02-895 103 14 that that PRON ajis02-895 103 15 provides provide VERB ajis02-895 103 16 access access NOUN ajis02-895 103 17 to to ADP ajis02-895 103 18 all all DET ajis02-895 103 19 the the DET ajis02-895 103 20 participating participate VERB ajis02-895 103 21 agencies agency NOUN ajis02-895 103 22 ( ( PUNCT ajis02-895 103 23 madden madden PROPN ajis02-895 103 24 , , PUNCT ajis02-895 103 25 2011 2011 NUM ajis02-895 103 26 ) ) PUNCT ajis02-895 103 27 . . PUNCT ajis02-895 104 1 by by ADP ajis02-895 104 2 mid-2013 mid-2013 NOUN ajis02-895 104 3 , , PUNCT ajis02-895 104 4 800,000 800,000 NUM ajis02-895 104 5 auskeys auskey NOUN ajis02-895 104 6 were be AUX ajis02-895 104 7 in in ADP ajis02-895 104 8 use use NOUN ajis02-895 104 9 by by ADP ajis02-895 104 10 400,000 400,000 NUM ajis02-895 104 11 entities entity NOUN ajis02-895 104 12 . . PUNCT ajis02-895 105 1 however however ADV ajis02-895 105 2 , , PUNCT ajis02-895 105 3 one one PRON ajis02-895 105 4 should should AUX ajis02-895 105 5 be be AUX ajis02-895 105 6 careful careful ADJ ajis02-895 105 7 when when SCONJ ajis02-895 105 8 interpreting interpret VERB ajis02-895 105 9 these these DET ajis02-895 105 10 figures figure NOUN ajis02-895 105 11 in in ADP ajis02-895 105 12 relation relation NOUN ajis02-895 105 13 to to ADP ajis02-895 105 14 sbr sbr NOUN ajis02-895 105 15 adoption adoption NOUN ajis02-895 105 16 because because SCONJ ajis02-895 105 17 about about ADV ajis02-895 105 18 40 40 NUM ajis02-895 105 19 percent percent NOUN ajis02-895 105 20 of of ADP ajis02-895 105 21 entities entity NOUN ajis02-895 105 22 have have VERB ajis02-895 105 23 multiple multiple ADJ ajis02-895 105 24 auskeys auskey NOUN ajis02-895 105 25 ( ( PUNCT ajis02-895 105 26 australian australian ADJ ajis02-895 105 27 government government NOUN ajis02-895 105 28 , , PUNCT ajis02-895 105 29 2013 2013 NUM ajis02-895 105 30 ) ) PUNCT ajis02-895 105 31 . . PUNCT ajis02-895 106 1 moreover moreover ADV ajis02-895 106 2 , , PUNCT ajis02-895 106 3 the the DET ajis02-895 106 4 auskey auskey NOUN ajis02-895 106 5 is be AUX ajis02-895 106 6 an an DET ajis02-895 106 7 authentication authentication NOUN ajis02-895 106 8 mechanism mechanism NOUN ajis02-895 106 9 for for ADP ajis02-895 106 10 both both CCONJ ajis02-895 106 11 sbr sbr NOUN ajis02-895 106 12 and and CCONJ ajis02-895 106 13 non non ADJ ajis02-895 106 14 - - ADJ ajis02-895 106 15 sbr sbr ADJ ajis02-895 106 16 access access NOUN ajis02-895 106 17 to to ADP ajis02-895 106 18 government government NOUN ajis02-895 106 19 agencies agency NOUN ajis02-895 106 20 . . PUNCT ajis02-895 107 1 in in ADP ajis02-895 107 2 addition addition NOUN ajis02-895 107 3 to to ADP ajis02-895 107 4 the the DET ajis02-895 107 5 auskey auskey NOUN ajis02-895 107 6 , , PUNCT ajis02-895 107 7 businesses business NOUN ajis02-895 107 8 need need VERB ajis02-895 107 9 to to PART ajis02-895 107 10 obtain obtain VERB ajis02-895 107 11 sbr sbr NOUN ajis02-895 107 12 - - PUNCT ajis02-895 107 13 enabled enable VERB ajis02-895 107 14 software software NOUN ajis02-895 107 15 to to PART ajis02-895 107 16 lodge lodge VERB ajis02-895 107 17 government government NOUN ajis02-895 107 18 forms form NOUN ajis02-895 107 19 and and CCONJ ajis02-895 107 20 reports report NOUN ajis02-895 107 21 . . PUNCT ajis02-895 108 1 businesses business NOUN ajis02-895 108 2 are be AUX ajis02-895 108 3 expected expect VERB ajis02-895 108 4 to to PART ajis02-895 108 5 check check VERB ajis02-895 108 6 with with ADP ajis02-895 108 7 their their PRON ajis02-895 108 8 own own ADJ ajis02-895 108 9 software software NOUN ajis02-895 108 10 providers provider NOUN ajis02-895 108 11 to to PART ajis02-895 108 12 find find VERB ajis02-895 108 13 out out ADP ajis02-895 108 14 whether whether SCONJ ajis02-895 108 15 their their PRON ajis02-895 108 16 existing exist VERB ajis02-895 108 17 software software NOUN ajis02-895 108 18 products product NOUN ajis02-895 108 19 support support NOUN ajis02-895 108 20 sbr sbr NOUN ajis02-895 108 21 . . PUNCT ajis02-895 109 1 developed develop VERB ajis02-895 109 2 by by ADP ajis02-895 109 3 the the DET ajis02-895 109 4 impact impact NOUN ajis02-895 109 5 management management NOUN ajis02-895 109 6 group group NOUN ajis02-895 109 7 ( ( PUNCT ajis02-895 109 8 img img PROPN ajis02-895 109 9 ) ) PUNCT ajis02-895 109 10 , , PUNCT ajis02-895 109 11 interactive interactive ADJ ajis02-895 109 12 accounts account NOUN ajis02-895 109 13 manager manager NOUN ajis02-895 109 14 ( ( PUNCT ajis02-895 109 15 iam iam PROPN ajis02-895 109 16 ) ) PUNCT ajis02-895 109 17 is be AUX ajis02-895 109 18 the the DET ajis02-895 109 19 first first ADJ ajis02-895 109 20 sbr sbr NOUN ajis02-895 109 21 - - PUNCT ajis02-895 109 22 enabled enable VERB ajis02-895 109 23 software software NOUN ajis02-895 109 24 product product NOUN ajis02-895 109 25 that that PRON ajis02-895 109 26 was be AUX ajis02-895 109 27 available available ADJ ajis02-895 109 28 to to ADP ajis02-895 109 29 businesses business NOUN ajis02-895 109 30 since since SCONJ ajis02-895 109 31 may may PROPN ajis02-895 109 32 2010 2010 NUM ajis02-895 109 33 . . PUNCT ajis02-895 110 1 currently currently ADV ajis02-895 110 2 , , PUNCT ajis02-895 110 3 the the DET ajis02-895 110 4 two two NUM ajis02-895 110 5 most most ADV ajis02-895 110 6 prominent prominent ADJ ajis02-895 110 7 software software NOUN ajis02-895 110 8 products product NOUN ajis02-895 110 9 are be AUX ajis02-895 110 10 govdirect govdirect NOUN ajis02-895 110 11 and and CCONJ ajis02-895 110 12 govreports govreport NOUN ajis02-895 110 13 , , PUNCT ajis02-895 110 14 which which PRON ajis02-895 110 15 support support VERB ajis02-895 110 16 sbr sbr NOUN ajis02-895 110 17 for for ADP ajis02-895 110 18 10 10 NUM ajis02-895 110 19 government government NOUN ajis02-895 110 20 agencies agency NOUN ajis02-895 110 21 . . PUNCT ajis02-895 111 1 to to AUX ajis02-895 111 2 date date NOUN ajis02-895 111 3 most most ADJ ajis02-895 111 4 software software NOUN ajis02-895 111 5 developers developer NOUN ajis02-895 111 6 provide provide VERB ajis02-895 111 7 sbr sbr NOUN ajis02-895 111 8 - - PUNCT ajis02-895 111 9 enabled enable VERB ajis02-895 111 10 software software NOUN ajis02-895 111 11 products product NOUN ajis02-895 111 12 to to ADP ajis02-895 111 13 businesses business NOUN ajis02-895 111 14 by by ADP ajis02-895 111 15 adding add VERB ajis02-895 111 16 sbr sbr NOUN ajis02-895 111 17 functionality functionality NOUN ajis02-895 111 18 to to ADP ajis02-895 111 19 existing exist VERB ajis02-895 111 20 accounting accounting NOUN ajis02-895 111 21 software software NOUN ajis02-895 111 22 such such ADJ ajis02-895 111 23 as as ADP ajis02-895 111 24 quickbooks quickbook NOUN ajis02-895 111 25 and and CCONJ ajis02-895 111 26 myob myob PROPN ajis02-895 111 27 . . PUNCT ajis02-895 112 1 based base VERB ajis02-895 112 2 on on ADP ajis02-895 112 3 the the DET ajis02-895 112 4 number number NOUN ajis02-895 112 5 of of ADP ajis02-895 112 6 sbr sbr NOUN ajis02-895 112 7 - - PUNCT ajis02-895 112 8 enabled enable VERB ajis02-895 112 9 software software NOUN ajis02-895 112 10 products product NOUN ajis02-895 112 11 available available ADJ ajis02-895 112 12 for for ADP ajis02-895 112 13 individual individual ADJ ajis02-895 112 14 forms form NOUN ajis02-895 112 15 , , PUNCT ajis02-895 112 16 we we PRON ajis02-895 112 17 believe believe VERB ajis02-895 112 18 the the DET ajis02-895 112 19 form form NOUN ajis02-895 112 20 most most ADV ajis02-895 112 21 commonly commonly ADV ajis02-895 112 22 submitted submit VERB ajis02-895 112 23 to to ADP ajis02-895 112 24 date date NOUN ajis02-895 112 25 is be AUX ajis02-895 112 26 the the DET ajis02-895 112 27 ato ato NOUN ajis02-895 112 28 form form NOUN ajis02-895 112 29 4195 4195 NUM ajis02-895 112 30 business business NOUN ajis02-895 112 31 activity activity NOUN ajis02-895 112 32 statement statement NOUN ajis02-895 112 33 ( ( PUNCT ajis02-895 112 34 bas bas PROPN ajis02-895 112 35 ) ) PUNCT ajis02-895 112 36 . . PUNCT ajis02-895 113 1 a a DET ajis02-895 113 2 comprehensive comprehensive ADJ ajis02-895 113 3 list list NOUN ajis02-895 113 4 of of ADP ajis02-895 113 5 the the DET ajis02-895 113 6 sbr sbr NOUN ajis02-895 113 7 - - PUNCT ajis02-895 113 8 enabled enable VERB ajis02-895 113 9 software software NOUN ajis02-895 113 10 for for ADP ajis02-895 113 11 ato ato NOUN ajis02-895 113 12 forms form NOUN ajis02-895 113 13 , , PUNCT ajis02-895 113 14 its its PRON ajis02-895 113 15 software software NOUN ajis02-895 113 16 provider provider NOUN ajis02-895 113 17 , , PUNCT ajis02-895 113 18 and and CCONJ ajis02-895 113 19 the the DET ajis02-895 113 20 number number NOUN ajis02-895 113 21 of of ADP ajis02-895 113 22 forms form NOUN ajis02-895 113 23 supported support VERB ajis02-895 113 24 by by ADP ajis02-895 113 25 the the DET ajis02-895 113 26 software software NOUN ajis02-895 113 27 is be AUX ajis02-895 113 28 shown show VERB ajis02-895 113 29 in in ADP ajis02-895 113 30 appendix appendix NOUN ajis02-895 113 31 1 1 NUM ajis02-895 113 32 . . PUNCT ajis02-895 114 1 the the DET ajis02-895 114 2 list list NOUN ajis02-895 114 3 is be AUX ajis02-895 114 4 sorted sort VERB ajis02-895 114 5 chronologically chronologically ADV ajis02-895 114 6 according accord VERB ajis02-895 114 7 to to ADP ajis02-895 114 8 the the DET ajis02-895 114 9 certified certify VERB ajis02-895 114 10 date date NOUN ajis02-895 114 11 to to PART ajis02-895 114 12 highlight highlight VERB ajis02-895 114 13 the the DET ajis02-895 114 14 pioneers pioneer NOUN ajis02-895 114 15 and and CCONJ ajis02-895 114 16 late late ADJ ajis02-895 114 17 comers comer NOUN ajis02-895 114 18 . . PUNCT ajis02-895 115 1 as as ADP ajis02-895 115 2 at at ADP ajis02-895 115 3 mid-2012 mid-2012 NOUN ajis02-895 115 4 , , PUNCT ajis02-895 115 5 128 128 NUM ajis02-895 115 6 developers developer NOUN ajis02-895 115 7 were be AUX ajis02-895 115 8 licensed license VERB ajis02-895 115 9 to to PART ajis02-895 115 10 develop develop VERB ajis02-895 115 11 sbr sbr NOUN ajis02-895 115 12 - - PUNCT ajis02-895 115 13 enabled enable VERB ajis02-895 115 14 software software NOUN ajis02-895 115 15 ( ( PUNCT ajis02-895 115 16 australian australian ADJ ajis02-895 115 17 government government NOUN ajis02-895 115 18 , , PUNCT ajis02-895 115 19 2013 2013 NUM ajis02-895 115 20 ) ) PUNCT ajis02-895 115 21 . . PUNCT ajis02-895 116 1 components component NOUN ajis02-895 116 2 on on ADP ajis02-895 116 3 the the DET ajis02-895 116 4 sbr sbr NOUN ajis02-895 116 5 back back ADV ajis02-895 116 6 end end NOUN ajis02-895 116 7 are be AUX ajis02-895 116 8 the the DET ajis02-895 116 9 taxonomy taxonomy NOUN ajis02-895 116 10 , , PUNCT ajis02-895 116 11 the the DET ajis02-895 116 12 core core NOUN ajis02-895 116 13 services service NOUN ajis02-895 116 14 , , PUNCT ajis02-895 116 15 and and CCONJ ajis02-895 116 16 various various ADJ ajis02-895 116 17 government government NOUN ajis02-895 116 18 information information NOUN ajis02-895 116 19 systems system NOUN ajis02-895 116 20 ( ( PUNCT ajis02-895 116 21 madden madden PROPN ajis02-895 116 22 , , PUNCT ajis02-895 116 23 2010b 2010b NUM ajis02-895 116 24 ; ; PUNCT ajis02-895 116 25 2011 2011 NUM ajis02-895 116 26 ) ) PUNCT ajis02-895 116 27 . . PUNCT ajis02-895 117 1 the the DET ajis02-895 117 2 sbr sbr NOUN ajis02-895 117 3 taxonomy taxonomy NOUN ajis02-895 117 4 represents represent VERB ajis02-895 117 5 the the DET ajis02-895 117 6 dictionary dictionary NOUN ajis02-895 117 7 of of ADP ajis02-895 117 8 definitions definition NOUN ajis02-895 117 9 and and CCONJ ajis02-895 117 10 rules rule NOUN ajis02-895 117 11 about about ADP ajis02-895 117 12 tags tag NOUN ajis02-895 117 13 . . PUNCT ajis02-895 118 1 under under ADP ajis02-895 118 2 the the DET ajis02-895 118 3 current current ADJ ajis02-895 118 4 design design NOUN ajis02-895 118 5 of of ADP ajis02-895 118 6 the the DET ajis02-895 118 7 sbr sbr PROPN ajis02-895 118 8 program program NOUN ajis02-895 118 9 , , PUNCT ajis02-895 118 10 the the DET ajis02-895 118 11 taxonomy taxonomy NOUN ajis02-895 118 12 is be AUX ajis02-895 118 13 transparent transparent ADJ ajis02-895 118 14 to to ADP ajis02-895 118 15 businesses business NOUN ajis02-895 118 16 via via ADP ajis02-895 118 17 the the DET ajis02-895 118 18 sbr sbr NOUN ajis02-895 118 19 - - PUNCT ajis02-895 118 20 enabled enable VERB ajis02-895 118 21 software software NOUN ajis02-895 118 22 they they PRON ajis02-895 118 23 use use VERB ajis02-895 118 24 . . PUNCT ajis02-895 119 1 to to PART ajis02-895 119 2 lodge lodge VERB ajis02-895 119 3 sbr sbr NOUN ajis02-895 119 4 forms form NOUN ajis02-895 119 5 or or CCONJ ajis02-895 119 6 reports report NOUN ajis02-895 119 7 , , PUNCT ajis02-895 119 8 businesses business NOUN ajis02-895 119 9 need need VERB ajis02-895 119 10 to to PART ajis02-895 119 11 adopt adopt VERB ajis02-895 119 12 the the DET ajis02-895 119 13 sbr sbr PROPN ajis02-895 119 14 international international ADJ ajis02-895 119 15 financial financial ADJ ajis02-895 119 16 reporting reporting NOUN ajis02-895 119 17 standards standard NOUN ajis02-895 119 18 ( ( PUNCT ajis02-895 119 19 ifrs ifrs NOUN ajis02-895 119 20 ) ) PUNCT ajis02-895 119 21 au au PROPN ajis02-895 119 22 taxonomy taxonomy NOUN ajis02-895 119 23 , , PUNCT ajis02-895 119 24 an an DET ajis02-895 119 25 xbrl xbrl NOUN ajis02-895 119 26 taxonomy taxonomy NOUN ajis02-895 119 27 specific specific ADJ ajis02-895 119 28 to to ADP ajis02-895 119 29 australia australia PROPN ajis02-895 119 30 . . PUNCT ajis02-895 120 1 the the DET ajis02-895 120 2 taxonomy taxonomy NOUN ajis02-895 120 3 includes include VERB ajis02-895 120 4 disclosure disclosure NOUN ajis02-895 120 5 requirements requirement NOUN ajis02-895 120 6 set set VERB ajis02-895 120 7 by by ADP ajis02-895 120 8 the the DET ajis02-895 120 9 corporations corporation NOUN ajis02-895 120 10 act act VERB ajis02-895 120 11 2011 2011 NUM ajis02-895 120 12 , , PUNCT ajis02-895 120 13 australian australian ADJ ajis02-895 120 14 accounting accounting NOUN ajis02-895 120 15 standards standard NOUN ajis02-895 120 16 board board NOUN ajis02-895 120 17 ( ( PUNCT ajis02-895 120 18 aasb aasb NOUN ajis02-895 120 19 ) ) PUNCT ajis02-895 120 20 accounting accounting NOUN ajis02-895 120 21 standards standard NOUN ajis02-895 120 22 and and CCONJ ajis02-895 120 23 australian australian ADJ ajis02-895 120 24 securities security NOUN ajis02-895 120 25 exchange exchange NOUN ajis02-895 120 26 ( ( PUNCT ajis02-895 120 27 asx asx NOUN ajis02-895 120 28 ) ) PUNCT ajis02-895 120 29 listing list VERB ajis02-895 120 30 rules rule NOUN ajis02-895 120 31 ( ( PUNCT ajis02-895 120 32 sbr sbr NOUN ajis02-895 120 33 , , PUNCT ajis02-895 120 34 2012b 2012b NUM ajis02-895 120 35 ) ) PUNCT ajis02-895 120 36 . . PUNCT ajis02-895 121 1 the the DET ajis02-895 121 2 development development NOUN ajis02-895 121 3 of of ADP ajis02-895 121 4 the the DET ajis02-895 121 5 taxonomy taxonomy NOUN ajis02-895 121 6 involves involve VERB ajis02-895 121 7 standardizing standardize VERB ajis02-895 121 8 items item NOUN ajis02-895 121 9 in in ADP ajis02-895 121 10 forms form NOUN ajis02-895 121 11 mandated mandate VERB ajis02-895 121 12 by by ADP ajis02-895 121 13 various various ADJ ajis02-895 121 14 agencies agency NOUN ajis02-895 121 15 . . PUNCT ajis02-895 122 1 over over ADP ajis02-895 122 2 33,500 33,500 NUM ajis02-895 122 3 data datum NOUN ajis02-895 122 4 elements element NOUN ajis02-895 122 5 have have AUX ajis02-895 122 6 been be AUX ajis02-895 122 7 standardized standardize VERB ajis02-895 122 8 and and CCONJ ajis02-895 122 9 reduced reduce VERB ajis02-895 122 10 to to ADP ajis02-895 122 11 around around ADP ajis02-895 122 12 6,600 6,600 NUM ajis02-895 122 13 since since SCONJ ajis02-895 122 14 2007 2007 NUM ajis02-895 122 15 ( ( PUNCT ajis02-895 122 16 australian australian ADJ ajis02-895 122 17 government government NOUN ajis02-895 122 18 , , PUNCT ajis02-895 122 19 2013 2013 NUM ajis02-895 122 20 ) ) PUNCT ajis02-895 122 21 . . PUNCT ajis02-895 123 1 while while SCONJ ajis02-895 123 2 the the DET ajis02-895 123 3 sbr sbr PROPN ajis02-895 123 4 board board NOUN ajis02-895 123 5 is be AUX ajis02-895 123 6 in in ADP ajis02-895 123 7 charge charge NOUN ajis02-895 123 8 of of ADP ajis02-895 123 9 standardizing standardize VERB ajis02-895 123 10 the the DET ajis02-895 123 11 data datum NOUN ajis02-895 123 12 elements element NOUN ajis02-895 123 13 on on ADP ajis02-895 123 14 government government NOUN ajis02-895 123 15 forms form NOUN ajis02-895 123 16 , , PUNCT ajis02-895 123 17 it it PRON ajis02-895 123 18 is be AUX ajis02-895 123 19 the the DET ajis02-895 123 20 software software NOUN ajis02-895 123 21 developers developer NOUN ajis02-895 123 22 that that PRON ajis02-895 123 23 need need VERB ajis02-895 123 24 to to PART ajis02-895 123 25 develop develop VERB ajis02-895 123 26 appropriate appropriate ADJ ajis02-895 123 27 software software NOUN ajis02-895 123 28 according accord VERB ajis02-895 123 29 to to ADP ajis02-895 123 30 the the DET ajis02-895 123 31 taxonomy taxonomy NOUN ajis02-895 123 32 . . PUNCT ajis02-895 124 1 the the DET ajis02-895 124 2 sbr sbr PROPN ajis02-895 124 3 core core NOUN ajis02-895 124 4 services service NOUN ajis02-895 124 5 refers refer VERB ajis02-895 124 6 to to ADP ajis02-895 124 7 the the DET ajis02-895 124 8 functionality functionality NOUN ajis02-895 124 9 provided provide VERB ajis02-895 124 10 to to PART ajis02-895 124 11 end end VERB ajis02-895 124 12 users user NOUN ajis02-895 124 13 by by ADP ajis02-895 124 14 the the DET ajis02-895 124 15 sbr sbr NOUN ajis02-895 124 16 system system NOUN ajis02-895 124 17 . . PUNCT ajis02-895 125 1 it it PRON ajis02-895 125 2 is be AUX ajis02-895 125 3 an an DET ajis02-895 125 4 invisible invisible ADJ ajis02-895 125 5 interface interface NOUN ajis02-895 125 6 between between ADP ajis02-895 125 7 businesses business NOUN ajis02-895 125 8 and and CCONJ ajis02-895 125 9 government government NOUN ajis02-895 125 10 agencies agency NOUN ajis02-895 125 11 ( ( PUNCT ajis02-895 125 12 miller miller PROPN ajis02-895 125 13 , , PUNCT ajis02-895 125 14 2013 2013 NUM ajis02-895 125 15 ) ) PUNCT ajis02-895 125 16 . . PUNCT ajis02-895 126 1 it it PRON ajis02-895 126 2 provides provide VERB ajis02-895 126 3 users user NOUN ajis02-895 126 4 with with ADP ajis02-895 126 5 the the DET ajis02-895 126 6 ability ability NOUN ajis02-895 126 7 to to PART ajis02-895 126 8 pre pre VERB ajis02-895 126 9 - - VERB ajis02-895 126 10 fill fill ADJ ajis02-895 126 11 validated validate VERB ajis02-895 126 12 forms form NOUN ajis02-895 126 13 and and CCONJ ajis02-895 126 14 reduces reduce VERB ajis02-895 126 15 the the DET ajis02-895 126 16 lodgment lodgment ADJ ajis02-895 126 17 time time NOUN ajis02-895 126 18 and and CCONJ ajis02-895 126 19 recording recording NOUN ajis02-895 126 20 errors error NOUN ajis02-895 126 21 . . PUNCT ajis02-895 127 1 after after SCONJ ajis02-895 127 2 forms form NOUN ajis02-895 127 3 are be AUX ajis02-895 127 4 submitted submit VERB ajis02-895 127 5 via via ADP ajis02-895 127 6 sbr sbr NOUN ajis02-895 127 7 - - PUNCT ajis02-895 127 8 enabled enable VERB ajis02-895 127 9 software software NOUN ajis02-895 127 10 , , PUNCT ajis02-895 127 11 the the DET ajis02-895 127 12 core core NOUN ajis02-895 127 13 services service NOUN ajis02-895 127 14 would would AUX ajis02-895 127 15 then then ADV ajis02-895 127 16 pass pass VERB ajis02-895 127 17 the the DET ajis02-895 127 18 information information NOUN ajis02-895 127 19 onto onto ADP ajis02-895 127 20 appropriate appropriate ADJ ajis02-895 127 21 government government NOUN ajis02-895 127 22 agencies agency NOUN ajis02-895 127 23 . . PUNCT ajis02-895 128 1 the the DET ajis02-895 128 2 third third ADJ ajis02-895 128 3 component component NOUN ajis02-895 128 4 on on ADP ajis02-895 128 5 the the DET ajis02-895 128 6 sbr sbr NOUN ajis02-895 128 7 back back ADV ajis02-895 128 8 end end NOUN ajis02-895 128 9 is be AUX ajis02-895 128 10 information information NOUN ajis02-895 128 11 systems system NOUN ajis02-895 128 12 employed employ VERB ajis02-895 128 13 by by ADP ajis02-895 128 14 government government NOUN ajis02-895 128 15 agencies agency NOUN ajis02-895 128 16 to to PART ajis02-895 128 17 receive receive VERB ajis02-895 128 18 forms form NOUN ajis02-895 128 19 from from ADP ajis02-895 128 20 users user NOUN ajis02-895 128 21 . . PUNCT ajis02-895 129 1 sbr sbr NOUN ajis02-895 129 2 users user NOUN ajis02-895 129 3 do do AUX ajis02-895 129 4 not not PART ajis02-895 129 5 need need VERB ajis02-895 129 6 to to PART ajis02-895 129 7 know know VERB ajis02-895 129 8 about about ADP ajis02-895 129 9 these these DET ajis02-895 129 10 systems system NOUN ajis02-895 129 11 . . PUNCT ajis02-895 130 1 they they PRON ajis02-895 130 2 just just ADV ajis02-895 130 3 need need VERB ajis02-895 130 4 to to PART ajis02-895 130 5 know know VERB ajis02-895 130 6 the the DET ajis02-895 130 7 core core NOUN ajis02-895 130 8 services service NOUN ajis02-895 130 9 works work VERB ajis02-895 130 10 purely purely ADV ajis02-895 130 11 as as ADP ajis02-895 130 12 a a DET ajis02-895 130 13 gateway gateway NOUN ajis02-895 130 14 and and CCONJ ajis02-895 130 15 data datum NOUN ajis02-895 130 16 submitted submit VERB ajis02-895 130 17 to to ADP ajis02-895 130 18 various various ADJ ajis02-895 130 19 government government NOUN ajis02-895 130 20 agencies agency NOUN ajis02-895 130 21 are be AUX ajis02-895 130 22 handled handle VERB ajis02-895 130 23 independently independently ADV ajis02-895 130 24 like like ADP ajis02-895 130 25 the the DET ajis02-895 130 26 pre pre ADJ ajis02-895 130 27 - - ADJ ajis02-895 130 28 sbr sbr ADJ ajis02-895 130 29 system system NOUN ajis02-895 130 30 . . PUNCT ajis02-895 131 1 in in ADP ajis02-895 131 2 summary summary NOUN ajis02-895 131 3 , , PUNCT ajis02-895 131 4 an an DET ajis02-895 131 5 australian australian ADJ ajis02-895 131 6 business business NOUN ajis02-895 131 7 obtains obtain VERB ajis02-895 131 8 an an DET ajis02-895 131 9 sbr sbr NOUN ajis02-895 131 10 - - PUNCT ajis02-895 131 11 enabled enable VERB ajis02-895 131 12 software software NOUN ajis02-895 131 13 product product NOUN ajis02-895 131 14 and and CCONJ ajis02-895 131 15 uses use VERB ajis02-895 131 16 its its PRON ajis02-895 131 17 unique unique ADJ ajis02-895 131 18 identification identification NOUN ajis02-895 131 19 key key NOUN ajis02-895 131 20 , , PUNCT ajis02-895 131 21 auskey auskey ADJ ajis02-895 131 22 , , PUNCT ajis02-895 131 23 to to PART ajis02-895 131 24 log log VERB ajis02-895 131 25 on on ADP ajis02-895 131 26 to to ADP ajis02-895 131 27 the the DET ajis02-895 131 28 sbr sbr PROPN ajis02-895 131 29 core core NOUN ajis02-895 131 30 services service NOUN ajis02-895 131 31 . . PUNCT ajis02-895 132 1 appendix appendix NOUN ajis02-895 132 2 2 2 NUM ajis02-895 132 3 shows show VERB ajis02-895 132 4 the the DET ajis02-895 132 5 screen screen NOUN ajis02-895 132 6 when when SCONJ ajis02-895 132 7 a a DET ajis02-895 132 8 australasian australasian ADJ ajis02-895 132 9 journal journal NOUN ajis02-895 132 10 of of ADP ajis02-895 132 11 information information NOUN ajis02-895 132 12 systems system NOUN ajis02-895 132 13 volume volume NOUN ajis02-895 132 14 18 18 NUM ajis02-895 132 15 number number NOUN ajis02-895 132 16 3 3 NUM ajis02-895 132 17 2014 2014 NUM ajis02-895 132 18 35 35 NUM ajis02-895 132 19 quickbooks quickbook NOUN ajis02-895 132 20 user user NOUN ajis02-895 132 21 is be AUX ajis02-895 132 22 ready ready ADJ ajis02-895 132 23 to to PART ajis02-895 132 24 submit submit VERB ajis02-895 132 25 a a DET ajis02-895 132 26 bas bas PROPN ajis02-895 132 27 via via ADP ajis02-895 132 28 sbr sbr NOUN ajis02-895 132 29 . . PUNCT ajis02-895 133 1 as as SCONJ ajis02-895 133 2 shown show VERB ajis02-895 133 3 in in ADP ajis02-895 133 4 figure figure NOUN ajis02-895 133 5 1 1 NUM ajis02-895 133 6 , , PUNCT ajis02-895 133 7 company company NOUN ajis02-895 133 8 a a PRON ajis02-895 133 9 can can AUX ajis02-895 133 10 logon logon VERB ajis02-895 133 11 only only ADV ajis02-895 133 12 once once ADV ajis02-895 133 13 to to PART ajis02-895 133 14 submit submit VERB ajis02-895 133 15 a a DET ajis02-895 133 16 business business NOUN ajis02-895 133 17 activity activity NOUN ajis02-895 133 18 statement statement NOUN ajis02-895 133 19 ( ( PUNCT ajis02-895 133 20 bas bas PROPN ajis02-895 133 21 ) ) PUNCT ajis02-895 133 22 to to ADP ajis02-895 133 23 ato ato VERB ajis02-895 133 24 and and CCONJ ajis02-895 133 25 form form VERB ajis02-895 133 26 388 388 NUM ajis02-895 133 27 to to ADP ajis02-895 133 28 the the DET ajis02-895 133 29 asic asic NOUN ajis02-895 133 30 . . PUNCT ajis02-895 134 1 once once ADV ajis02-895 134 2 company company NOUN ajis02-895 134 3 a a PRON ajis02-895 134 4 has have AUX ajis02-895 134 5 logged log VERB ajis02-895 134 6 on on ADP ajis02-895 134 7 to to ADP ajis02-895 134 8 the the DET ajis02-895 134 9 core core NOUN ajis02-895 134 10 services service NOUN ajis02-895 134 11 , , PUNCT ajis02-895 134 12 it it PRON ajis02-895 134 13 can can AUX ajis02-895 134 14 complete complete VERB ajis02-895 134 15 the the DET ajis02-895 134 16 forms form NOUN ajis02-895 134 17 quickly quickly ADV ajis02-895 134 18 as as SCONJ ajis02-895 134 19 forms form NOUN ajis02-895 134 20 are be AUX ajis02-895 134 21 prefilled prefille VERB ajis02-895 134 22 with with ADP ajis02-895 134 23 data datum NOUN ajis02-895 134 24 extracted extract VERB ajis02-895 134 25 from from ADP ajis02-895 134 26 individual individual ADJ ajis02-895 134 27 government government NOUN ajis02-895 134 28 systems system NOUN ajis02-895 134 29 . . PUNCT ajis02-895 135 1 data datum NOUN ajis02-895 135 2 sent send VERB ajis02-895 135 3 from from ADP ajis02-895 135 4 the the DET ajis02-895 135 5 sbr sbr NOUN ajis02-895 135 6 - - PUNCT ajis02-895 135 7 enabled enable VERB ajis02-895 135 8 software software NOUN ajis02-895 135 9 are be AUX ajis02-895 135 10 xbrl xbrl PROPN ajis02-895 135 11 instance instance PROPN ajis02-895 135 12 documents document NOUN ajis02-895 135 13 ready ready ADJ ajis02-895 135 14 to to PART ajis02-895 135 15 be be AUX ajis02-895 135 16 sent send VERB ajis02-895 135 17 over over ADP ajis02-895 135 18 the the DET ajis02-895 135 19 internet internet NOUN ajis02-895 135 20 to to ADP ajis02-895 135 21 the the DET ajis02-895 135 22 core core NOUN ajis02-895 135 23 services service NOUN ajis02-895 135 24 . . PUNCT ajis02-895 136 1 after after ADP ajis02-895 136 2 receiving receive VERB ajis02-895 136 3 forms form NOUN ajis02-895 136 4 from from ADP ajis02-895 136 5 company company NOUN ajis02-895 136 6 a a NOUN ajis02-895 136 7 , , PUNCT ajis02-895 136 8 the the DET ajis02-895 136 9 core core NOUN ajis02-895 136 10 services service NOUN ajis02-895 136 11 will will AUX ajis02-895 136 12 pass pass VERB ajis02-895 136 13 the the DET ajis02-895 136 14 data datum NOUN ajis02-895 136 15 to to ADP ajis02-895 136 16 information information NOUN ajis02-895 136 17 systems system NOUN ajis02-895 136 18 at at ADP ajis02-895 136 19 ato ato PROPN ajis02-895 136 20 and and CCONJ ajis02-895 136 21 asic asic NOUN ajis02-895 136 22 for for ADP ajis02-895 136 23 processing processing NOUN ajis02-895 136 24 . . PUNCT ajis02-895 137 1 to to PART ajis02-895 137 2 facilitate facilitate VERB ajis02-895 137 3 the the DET ajis02-895 137 4 readers reader NOUN ajis02-895 137 5 , , PUNCT ajis02-895 137 6 milestones milestone NOUN ajis02-895 137 7 of of ADP ajis02-895 137 8 sbr sbr PROPN ajis02-895 137 9 development development NOUN ajis02-895 137 10 in in ADP ajis02-895 137 11 australia australia PROPN ajis02-895 137 12 are be AUX ajis02-895 137 13 shown show VERB ajis02-895 137 14 in in ADP ajis02-895 137 15 appendix appendix NOUN ajis02-895 137 16 3 3 NUM ajis02-895 137 17 . . PUNCT ajis02-895 137 18 standard standard ADJ ajis02-895 137 19 business business NOUN ajis02-895 137 20 reporting report VERB ajis02-895 137 21 adoption adoption NOUN ajis02-895 137 22 this this DET ajis02-895 137 23 section section NOUN ajis02-895 137 24 analyses analyse VERB ajis02-895 137 25 the the DET ajis02-895 137 26 factors factor NOUN ajis02-895 137 27 influencing influence VERB ajis02-895 137 28 sbr sbr NOUN ajis02-895 137 29 adoption adoption NOUN ajis02-895 137 30 based base VERB ajis02-895 137 31 on on ADP ajis02-895 137 32 the the DET ajis02-895 137 33 doi doi NOUN ajis02-895 137 34 model model NOUN ajis02-895 137 35 and and CCONJ ajis02-895 137 36 the the DET ajis02-895 137 37 toe toe NOUN ajis02-895 137 38 framework framework NOUN ajis02-895 137 39 . . PUNCT ajis02-895 138 1 doi doi NOUN ajis02-895 138 2 : : PUNCT ajis02-895 138 3 relative relative ADJ ajis02-895 138 4 advantage advantage NOUN ajis02-895 138 5 first first ADV ajis02-895 138 6 , , PUNCT ajis02-895 138 7 the the DET ajis02-895 138 8 primary primary ADJ ajis02-895 138 9 benefit benefit NOUN ajis02-895 138 10 of of ADP ajis02-895 138 11 sbr sbr NOUN ajis02-895 138 12 is be AUX ajis02-895 138 13 cost cost VERB ajis02-895 138 14 savings saving NOUN ajis02-895 138 15 for for ADP ajis02-895 138 16 businesses business NOUN ajis02-895 138 17 when when SCONJ ajis02-895 138 18 they they PRON ajis02-895 138 19 file file VERB ajis02-895 138 20 reports report NOUN ajis02-895 138 21 or or CCONJ ajis02-895 138 22 forms form NOUN ajis02-895 138 23 to to ADP ajis02-895 138 24 government government NOUN ajis02-895 138 25 agencies agency NOUN ajis02-895 138 26 , , PUNCT ajis02-895 138 27 and and CCONJ ajis02-895 138 28 cost cost NOUN ajis02-895 138 29 savings saving NOUN ajis02-895 138 30 has have AUX ajis02-895 138 31 been be AUX ajis02-895 138 32 the the DET ajis02-895 138 33 focus focus NOUN ajis02-895 138 34 of of ADP ajis02-895 138 35 promotion promotion NOUN ajis02-895 138 36 by by ADP ajis02-895 138 37 the the DET ajis02-895 138 38 australian australian ADJ ajis02-895 138 39 government government NOUN ajis02-895 138 40 . . PUNCT ajis02-895 139 1 it it PRON ajis02-895 139 2 was be AUX ajis02-895 139 3 estimated estimate VERB ajis02-895 139 4 the the DET ajis02-895 139 5 sbr sbr PROPN ajis02-895 139 6 initiative initiative NOUN ajis02-895 139 7 would would AUX ajis02-895 139 8 save save VERB ajis02-895 139 9 australian australian ADJ ajis02-895 139 10 businesses business NOUN ajis02-895 139 11 around around ADP ajis02-895 139 12 a$800 a$800 NOUN ajis02-895 139 13 million million NUM ajis02-895 139 14 per per ADP ajis02-895 139 15 year year NOUN ajis02-895 139 16 when when SCONJ ajis02-895 139 17 fully fully ADV ajis02-895 139 18 implemented implement VERB ajis02-895 139 19 ( ( PUNCT ajis02-895 139 20 brands brand NOUN ajis02-895 139 21 , , PUNCT ajis02-895 139 22 2012b 2012b NUM ajis02-895 139 23 ; ; PUNCT ajis02-895 139 24 madden madden PROPN ajis02-895 139 25 , , PUNCT ajis02-895 139 26 2011 2011 NUM ajis02-895 139 27 ) ) PUNCT ajis02-895 139 28 . . PUNCT ajis02-895 140 1 we we PRON ajis02-895 140 2 argue argue VERB ajis02-895 140 3 that that SCONJ ajis02-895 140 4 an an DET ajis02-895 140 5 emphasis emphasis NOUN ajis02-895 140 6 of of ADP ajis02-895 140 7 total total ADJ ajis02-895 140 8 cost cost NOUN ajis02-895 140 9 savings saving NOUN ajis02-895 140 10 is be AUX ajis02-895 140 11 not not PART ajis02-895 140 12 an an DET ajis02-895 140 13 effective effective ADJ ajis02-895 140 14 approach approach NOUN ajis02-895 140 15 in in ADP ajis02-895 140 16 enhancing enhance VERB ajis02-895 140 17 the the DET ajis02-895 140 18 relative relative ADJ ajis02-895 140 19 advantage advantage NOUN ajis02-895 140 20 of of ADP ajis02-895 140 21 sbr sbr NOUN ajis02-895 140 22 as as SCONJ ajis02-895 140 23 businesses business NOUN ajis02-895 140 24 are be AUX ajis02-895 140 25 more more ADV ajis02-895 140 26 interested interested ADJ ajis02-895 140 27 in in ADP ajis02-895 140 28 how how SCONJ ajis02-895 140 29 much much ADJ ajis02-895 140 30 cost cost NOUN ajis02-895 140 31 savings saving NOUN ajis02-895 140 32 they they PRON ajis02-895 140 33 can can AUX ajis02-895 140 34 achieve achieve VERB ajis02-895 140 35 individually individually ADV ajis02-895 140 36 . . PUNCT ajis02-895 141 1 while while SCONJ ajis02-895 141 2 the the DET ajis02-895 141 3 treasury treasury NOUN ajis02-895 141 4 had have AUX ajis02-895 141 5 provided provide VERB ajis02-895 141 6 estimated estimate VERB ajis02-895 141 7 cost cost NOUN ajis02-895 141 8 savings saving NOUN ajis02-895 141 9 figures figure NOUN ajis02-895 141 10 for for ADP ajis02-895 141 11 businesses business NOUN ajis02-895 141 12 of of ADP ajis02-895 141 13 different different ADJ ajis02-895 141 14 sizes size NOUN ajis02-895 141 15 , , PUNCT ajis02-895 141 16 those those DET ajis02-895 141 17 figures figure NOUN ajis02-895 141 18 do do AUX ajis02-895 141 19 not not PART ajis02-895 141 20 seem seem VERB ajis02-895 141 21 attractive attractive ADJ ajis02-895 141 22 . . PUNCT ajis02-895 142 1 based base VERB ajis02-895 142 2 on on ADP ajis02-895 142 3 the the DET ajis02-895 142 4 2006/07 2006/07 NUM ajis02-895 142 5 figures figure NOUN ajis02-895 142 6 from from ADP ajis02-895 142 7 the the DET ajis02-895 142 8 business business NOUN ajis02-895 142 9 case case NOUN ajis02-895 142 10 prepared prepare VERB ajis02-895 142 11 by by ADP ajis02-895 142 12 the the DET ajis02-895 142 13 treasury treasury NOUN ajis02-895 142 14 , , PUNCT ajis02-895 142 15 the the DET ajis02-895 142 16 annual annual ADJ ajis02-895 142 17 cost cost NOUN ajis02-895 142 18 savings saving NOUN ajis02-895 142 19 for for ADP ajis02-895 142 20 small small ADJ ajis02-895 142 21 and and CCONJ ajis02-895 142 22 large large ADJ ajis02-895 142 23 businesses business NOUN ajis02-895 142 24 were be AUX ajis02-895 142 25 expected expect VERB ajis02-895 142 26 to to PART ajis02-895 142 27 be be AUX ajis02-895 142 28 a$324 a$324 ADJ ajis02-895 142 29 and and CCONJ ajis02-895 142 30 a$4,023 a$4,023 NOUN ajis02-895 142 31 respectively respectively ADV ajis02-895 142 32 . . PUNCT ajis02-895 143 1 these these DET ajis02-895 143 2 figures figure NOUN ajis02-895 143 3 show show VERB ajis02-895 143 4 that that SCONJ ajis02-895 143 5 the the DET ajis02-895 143 6 cost cost NOUN ajis02-895 143 7 savings saving NOUN ajis02-895 143 8 for for ADP ajis02-895 143 9 australian australian ADJ ajis02-895 143 10 businesses business NOUN ajis02-895 143 11 is be AUX ajis02-895 143 12 rather rather ADV ajis02-895 143 13 small small ADJ ajis02-895 143 14 . . PUNCT ajis02-895 144 1 if if SCONJ ajis02-895 144 2 one one PRON ajis02-895 144 3 takes take VERB ajis02-895 144 4 into into ADP ajis02-895 144 5 the the DET ajis02-895 144 6 account account NOUN ajis02-895 144 7 the the DET ajis02-895 144 8 unknown unknown ADJ ajis02-895 144 9 extra extra ADJ ajis02-895 144 10 costs cost NOUN ajis02-895 144 11 businesses business NOUN ajis02-895 144 12 incur incur VERB ajis02-895 144 13 in in ADP ajis02-895 144 14 relation relation NOUN ajis02-895 144 15 to to ADP ajis02-895 144 16 sbr sbr NOUN ajis02-895 144 17 adoption adoption NOUN ajis02-895 144 18 , , PUNCT ajis02-895 144 19 the the DET ajis02-895 144 20 cost cost NOUN ajis02-895 144 21 savings saving NOUN ajis02-895 144 22 might might AUX ajis02-895 144 23 be be AUX ajis02-895 144 24 smaller small ADJ ajis02-895 144 25 or or CCONJ ajis02-895 144 26 become become VERB ajis02-895 144 27 negative negative ADJ ajis02-895 144 28 . . PUNCT ajis02-895 145 1 hence hence ADV ajis02-895 145 2 , , PUNCT ajis02-895 145 3 it it PRON ajis02-895 145 4 is be AUX ajis02-895 145 5 unsurprising unsurprising ADJ ajis02-895 145 6 that that SCONJ ajis02-895 145 7 perceived perceive VERB ajis02-895 145 8 relative relative ADJ ajis02-895 145 9 advantage advantage NOUN ajis02-895 145 10 does do AUX ajis02-895 145 11 not not PART ajis02-895 145 12 affect affect VERB ajis02-895 145 13 sbr sbr NOUN ajis02-895 145 14 adoption adoption NOUN ajis02-895 145 15 ( ( PUNCT ajis02-895 145 16 azam azam PROPN ajis02-895 145 17 & & CCONJ ajis02-895 145 18 taylor taylor PROPN ajis02-895 145 19 , , PUNCT ajis02-895 145 20 2013 2013 NUM ajis02-895 145 21 ) ) PUNCT ajis02-895 145 22 . . PUNCT ajis02-895 146 1 however however ADV ajis02-895 146 2 , , PUNCT ajis02-895 146 3 these these DET ajis02-895 146 4 figures figure NOUN ajis02-895 146 5 are be AUX ajis02-895 146 6 based base VERB ajis02-895 146 7 on on ADP ajis02-895 146 8 the the DET ajis02-895 146 9 treasury treasury PROPN ajis02-895 146 10 business business NOUN ajis02-895 146 11 case case NOUN ajis02-895 146 12 , , PUNCT ajis02-895 146 13 not not PART ajis02-895 146 14 a a DET ajis02-895 146 15 real real ADJ ajis02-895 146 16 business business NOUN ajis02-895 146 17 . . PUNCT ajis02-895 147 1 australian australian ADJ ajis02-895 147 2 businesses business NOUN ajis02-895 147 3 would would AUX ajis02-895 147 4 be be AUX ajis02-895 147 5 more more ADV ajis02-895 147 6 willing willing ADJ ajis02-895 147 7 to to PART ajis02-895 147 8 take take VERB ajis02-895 147 9 up up ADP ajis02-895 147 10 sbr sbr NOUN ajis02-895 147 11 if if SCONJ ajis02-895 147 12 empirical empirical ADJ ajis02-895 147 13 data datum NOUN ajis02-895 147 14 , , PUNCT ajis02-895 147 15 such such ADJ ajis02-895 147 16 as as ADP ajis02-895 147 17 the the DET ajis02-895 147 18 united united PROPN ajis02-895 147 19 technologies technologies PROPN ajis02-895 147 20 corporation corporation PROPN ajis02-895 147 21 ( ( PUNCT ajis02-895 147 22 utc utc PROPN ajis02-895 147 23 ) ) PUNCT ajis02-895 147 24 case case NOUN ajis02-895 147 25 in in ADP ajis02-895 147 26 the the DET ajis02-895 147 27 u.s u.s PROPN ajis02-895 147 28 . . PROPN ajis02-895 147 29 , , PUNCT ajis02-895 147 30 are be AUX ajis02-895 147 31 available available ADJ ajis02-895 147 32 . . PUNCT ajis02-895 148 1 the the DET ajis02-895 148 2 utc utc PROPN ajis02-895 148 3 case case NOUN ajis02-895 148 4 provides provide VERB ajis02-895 148 5 hard hard ADJ ajis02-895 148 6 evidence evidence NOUN ajis02-895 148 7 that that SCONJ ajis02-895 148 8 the the DET ajis02-895 148 9 total total ADJ ajis02-895 148 10 process process NOUN ajis02-895 148 11 time time NOUN ajis02-895 148 12 of of ADP ajis02-895 148 13 financial financial ADJ ajis02-895 148 14 reports report NOUN ajis02-895 148 15 is be AUX ajis02-895 148 16 reduced reduce VERB ajis02-895 148 17 by by ADP ajis02-895 148 18 17 17 NUM ajis02-895 148 19 percent percent NOUN ajis02-895 148 20 after after ADP ajis02-895 148 21 the the DET ajis02-895 148 22 switch switch NOUN ajis02-895 148 23 to to ADP ajis02-895 148 24 xbrl xbrl PROPN ajis02-895 148 25 reporting reporting NOUN ajis02-895 148 26 ( ( PUNCT ajis02-895 148 27 boritz boritz PROPN ajis02-895 148 28 & & CCONJ ajis02-895 148 29 no no PROPN ajis02-895 148 30 , , PUNCT ajis02-895 148 31 2009 2009 NUM ajis02-895 148 32 ; ; PUNCT ajis02-895 148 33 stantial stantial ADJ ajis02-895 148 34 , , PUNCT ajis02-895 148 35 2007 2007 NUM ajis02-895 148 36 ) ) PUNCT ajis02-895 148 37 . . PUNCT ajis02-895 149 1 a a DET ajis02-895 149 2 real real ADJ ajis02-895 149 3 case case NOUN ajis02-895 149 4 of of ADP ajis02-895 149 5 an an DET ajis02-895 149 6 australian australian ADJ ajis02-895 149 7 business business NOUN ajis02-895 149 8 with with ADP ajis02-895 149 9 actual actual ADJ ajis02-895 149 10 cost cost NOUN ajis02-895 149 11 saving saving NOUN ajis02-895 149 12 figures figure NOUN ajis02-895 149 13 would would AUX ajis02-895 149 14 be be AUX ajis02-895 149 15 more more ADV ajis02-895 149 16 effective effective ADJ ajis02-895 149 17 than than ADP ajis02-895 149 18 reiterating reiterate VERB ajis02-895 149 19 the the DET ajis02-895 149 20 theoretical theoretical ADJ ajis02-895 149 21 cost cost NOUN ajis02-895 149 22 savings saving NOUN ajis02-895 149 23 ( ( PUNCT ajis02-895 149 24 madden madden PROPN ajis02-895 149 25 , , PUNCT ajis02-895 149 26 2010b 2010b NUM ajis02-895 149 27 ; ; PUNCT ajis02-895 149 28 miller miller PROPN ajis02-895 149 29 , , PUNCT ajis02-895 149 30 2013 2013 NUM ajis02-895 149 31 ; ; PUNCT ajis02-895 149 32 productivity productivity NOUN ajis02-895 149 33 commission commission PROPN ajis02-895 149 34 , , PUNCT ajis02-895 149 35 2012a 2012a NUM ajis02-895 149 36 ) ) PUNCT ajis02-895 149 37 . . PUNCT ajis02-895 150 1 second second ADJ ajis02-895 150 2 , , PUNCT ajis02-895 150 3 two two NUM ajis02-895 150 4 major major ADJ ajis02-895 150 5 contributing contribute VERB ajis02-895 150 6 factors factor NOUN ajis02-895 150 7 for for ADP ajis02-895 150 8 cost cost NOUN ajis02-895 150 9 savings saving NOUN ajis02-895 150 10 are be AUX ajis02-895 150 11 the the DET ajis02-895 150 12 number number NOUN ajis02-895 150 13 of of ADP ajis02-895 150 14 participating participate VERB ajis02-895 150 15 government government NOUN ajis02-895 150 16 agencies agency NOUN ajis02-895 150 17 and and CCONJ ajis02-895 150 18 the the DET ajis02-895 150 19 number number NOUN ajis02-895 150 20 of of ADP ajis02-895 150 21 sbr sbr NOUN ajis02-895 150 22 - - PUNCT ajis02-895 150 23 enabled enable VERB ajis02-895 150 24 forms form NOUN ajis02-895 150 25 that that SCONJ ajis02-895 150 26 agencies agency NOUN ajis02-895 150 27 are be AUX ajis02-895 150 28 ready ready ADJ ajis02-895 150 29 to to PART ajis02-895 150 30 receive receive VERB ajis02-895 150 31 via via ADP ajis02-895 150 32 the the DET ajis02-895 150 33 sbr sbr PROPN ajis02-895 150 34 channel channel NOUN ajis02-895 150 35 . . PUNCT ajis02-895 151 1 logically logically ADV ajis02-895 151 2 , , PUNCT ajis02-895 151 3 the the DET ajis02-895 151 4 more more ADV ajis02-895 151 5 participating participate VERB ajis02-895 151 6 government government NOUN ajis02-895 151 7 agencies agency NOUN ajis02-895 151 8 and and CCONJ ajis02-895 151 9 the the DET ajis02-895 151 10 more more ADV ajis02-895 151 11 sbr sbr NOUN ajis02-895 151 12 - - PUNCT ajis02-895 151 13 ready ready ADJ ajis02-895 151 14 forms form NOUN ajis02-895 151 15 , , PUNCT ajis02-895 151 16 the the PRON ajis02-895 151 17 greater great ADJ ajis02-895 151 18 the the DET ajis02-895 151 19 cost cost NOUN ajis02-895 151 20 savings saving NOUN ajis02-895 151 21 . . PUNCT ajis02-895 152 1 when when SCONJ ajis02-895 152 2 sbr sbr PROPN ajis02-895 152 3 first first ADV ajis02-895 152 4 began begin VERB ajis02-895 152 5 in in ADP ajis02-895 152 6 2010 2010 NUM ajis02-895 152 7 , , PUNCT ajis02-895 152 8 10 10 NUM ajis02-895 152 9 government government NOUN ajis02-895 152 10 agencies agency NOUN ajis02-895 152 11 were be AUX ajis02-895 152 12 sbr sbr NOUN ajis02-895 152 13 - - PUNCT ajis02-895 152 14 ready ready ADJ ajis02-895 152 15 and and CCONJ ajis02-895 152 16 currently currently ADV ajis02-895 152 17 the the DET ajis02-895 152 18 treasury treasury NOUN ajis02-895 152 19 is be AUX ajis02-895 152 20 pushing push VERB ajis02-895 152 21 to to PART ajis02-895 152 22 get get VERB ajis02-895 152 23 more more ADJ ajis02-895 152 24 agencies agency NOUN ajis02-895 152 25 such such ADJ ajis02-895 152 26 as as ADP ajis02-895 152 27 australian australian ADJ ajis02-895 152 28 charities charity NOUN ajis02-895 152 29 and and CCONJ ajis02-895 152 30 not not PART ajis02-895 152 31 - - PUNCT ajis02-895 152 32 for for ADP ajis02-895 152 33 - - PUNCT ajis02-895 152 34 profits profit NOUN ajis02-895 152 35 commission commission NOUN ajis02-895 152 36 ( ( PUNCT ajis02-895 152 37 acnc acnc ADJ ajis02-895 152 38 ) ) PUNCT ajis02-895 152 39 on on ADP ajis02-895 152 40 board board NOUN ajis02-895 152 41 ( ( PUNCT ajis02-895 152 42 miller miller PROPN ajis02-895 152 43 , , PUNCT ajis02-895 152 44 2013 2013 NUM ajis02-895 152 45 ) ) PUNCT ajis02-895 152 46 . . PUNCT ajis02-895 153 1 currently currently ADV ajis02-895 153 2 , , PUNCT ajis02-895 153 3 asic asic PROPN ajis02-895 153 4 has have VERB ajis02-895 153 5 six six NUM ajis02-895 153 6 and and CCONJ ajis02-895 153 7 each each DET ajis02-895 153 8 sro sro NOUN ajis02-895 153 9 has have VERB ajis02-895 153 10 two two NUM ajis02-895 153 11 to to PART ajis02-895 153 12 three three NUM ajis02-895 153 13 sbr sbr NOUN ajis02-895 153 14 - - PUNCT ajis02-895 153 15 ready ready ADJ ajis02-895 153 16 forms form NOUN ajis02-895 153 17 . . PUNCT ajis02-895 154 1 in in ADP ajis02-895 154 2 the the DET ajis02-895 154 3 last last ADJ ajis02-895 154 4 three three NUM ajis02-895 154 5 years year NOUN ajis02-895 154 6 , , PUNCT ajis02-895 154 7 ato ato PROPN ajis02-895 154 8 and and CCONJ ajis02-895 154 9 australian australian ADJ ajis02-895 154 10 prudential prudential ADJ ajis02-895 154 11 regulation regulation NOUN ajis02-895 154 12 authority authority NOUN ajis02-895 154 13 ( ( PUNCT ajis02-895 154 14 apra apra ADV ajis02-895 154 15 ) ) PUNCT ajis02-895 154 16 have have AUX ajis02-895 154 17 increased increase VERB ajis02-895 154 18 the the DET ajis02-895 154 19 number number NOUN ajis02-895 154 20 of of ADP ajis02-895 154 21 sbr sbr NOUN ajis02-895 154 22 - - PUNCT ajis02-895 154 23 ready ready ADJ ajis02-895 154 24 forms form NOUN ajis02-895 154 25 steadily steadily ADV ajis02-895 154 26 to to ADP ajis02-895 154 27 more more ADJ ajis02-895 154 28 than than ADP ajis02-895 154 29 30 30 NUM ajis02-895 154 30 and and CCONJ ajis02-895 154 31 200 200 NUM ajis02-895 154 32 respectively respectively ADV ajis02-895 154 33 ( ( PUNCT ajis02-895 154 34 apra apra ADJ ajis02-895 154 35 , , PUNCT ajis02-895 154 36 2013 2013 NUM ajis02-895 154 37 ) ) PUNCT ajis02-895 154 38 . . PUNCT ajis02-895 155 1 however however ADV ajis02-895 155 2 , , PUNCT ajis02-895 155 3 the the DET ajis02-895 155 4 slow slow ADJ ajis02-895 155 5 increase increase NOUN ajis02-895 155 6 of of ADP ajis02-895 155 7 forms form NOUN ajis02-895 155 8 due due ADJ ajis02-895 155 9 to to ADP ajis02-895 155 10 resource resource NOUN ajis02-895 155 11 constraints constraint NOUN ajis02-895 155 12 was be AUX ajis02-895 155 13 identified identify VERB ajis02-895 155 14 by by ADP ajis02-895 155 15 productivity productivity NOUN ajis02-895 155 16 commission commission PROPN ajis02-895 155 17 ( ( PUNCT ajis02-895 155 18 2012a 2012a NUM ajis02-895 155 19 ) ) PUNCT ajis02-895 155 20 to to PART ajis02-895 155 21 be be AUX ajis02-895 155 22 a a DET ajis02-895 155 23 reason reason NOUN ajis02-895 155 24 for for ADP ajis02-895 155 25 the the DET ajis02-895 155 26 low low ADJ ajis02-895 155 27 take take VERB ajis02-895 155 28 - - PUNCT ajis02-895 155 29 up up ADP ajis02-895 155 30 rate rate NOUN ajis02-895 155 31 of of ADP ajis02-895 155 32 sbr sbr NOUN ajis02-895 155 33 by by ADP ajis02-895 155 34 businesses business NOUN ajis02-895 155 35 . . PUNCT ajis02-895 156 1 in in ADP ajis02-895 156 2 view view NOUN ajis02-895 156 3 of of ADP ajis02-895 156 4 political political ADJ ajis02-895 156 5 uncertainty uncertainty NOUN ajis02-895 156 6 and and CCONJ ajis02-895 156 7 possible possible ADJ ajis02-895 156 8 changes change NOUN ajis02-895 156 9 in in ADP ajis02-895 156 10 funding fund VERB ajis02-895 156 11 priorities priority NOUN ajis02-895 156 12 in in ADP ajis02-895 156 13 the the DET ajis02-895 156 14 australian australian ADJ ajis02-895 156 15 government government NOUN ajis02-895 156 16 , , PUNCT ajis02-895 156 17 we we PRON ajis02-895 156 18 agree agree VERB ajis02-895 156 19 with with ADP ajis02-895 156 20 the the DET ajis02-895 156 21 productivity productivity NOUN ajis02-895 156 22 commission commission NOUN ajis02-895 156 23 ( ( PUNCT ajis02-895 156 24 2012b 2012b NOUN ajis02-895 156 25 , , PUNCT ajis02-895 156 26 p.46 p.46 PROPN ajis02-895 156 27 ) ) PUNCT ajis02-895 156 28 that that SCONJ ajis02-895 156 29 “ " PUNCT ajis02-895 156 30 it it PRON ajis02-895 156 31 would would AUX ajis02-895 156 32 be be AUX ajis02-895 156 33 beneficial beneficial ADJ ajis02-895 156 34 to to ADP ajis02-895 156 35 bed bed NOUN ajis02-895 156 36 down down ADP ajis02-895 156 37 the the DET ajis02-895 156 38 existing exist VERB ajis02-895 156 39 scope scope NOUN ajis02-895 156 40 of of ADP ajis02-895 156 41 sbr sbr NOUN ajis02-895 156 42 before before ADP ajis02-895 156 43 extending extend VERB ajis02-895 156 44 it it PRON ajis02-895 156 45 to to ADP ajis02-895 156 46 other other ADJ ajis02-895 156 47 sectors sector NOUN ajis02-895 156 48 of of ADP ajis02-895 156 49 the the DET ajis02-895 156 50 economy economy NOUN ajis02-895 156 51 . . PUNCT ajis02-895 156 52 ” " PUNCT ajis02-895 157 1 it it PRON ajis02-895 157 2 would would AUX ajis02-895 157 3 be be AUX ajis02-895 157 4 more more ADV ajis02-895 157 5 beneficial beneficial ADJ ajis02-895 157 6 to to PART ajis02-895 157 7 focus focus VERB ajis02-895 157 8 on on ADP ajis02-895 157 9 working work VERB ajis02-895 157 10 with with ADP ajis02-895 157 11 agencies agency NOUN ajis02-895 157 12 already already ADV ajis02-895 157 13 australasian australasian ADJ ajis02-895 157 14 journal journal NOUN ajis02-895 157 15 of of ADP ajis02-895 157 16 information information NOUN ajis02-895 157 17 systems system NOUN ajis02-895 157 18 volume volume NOUN ajis02-895 157 19 18 18 NUM ajis02-895 157 20 number number NOUN ajis02-895 157 21 3 3 NUM ajis02-895 157 22 2014 2014 NUM ajis02-895 157 23 36 36 NUM ajis02-895 157 24 involved involve VERB ajis02-895 157 25 in in ADP ajis02-895 157 26 the the DET ajis02-895 157 27 project project NOUN ajis02-895 157 28 and and CCONJ ajis02-895 157 29 identify identify VERB ajis02-895 157 30 forms form NOUN ajis02-895 157 31 that that PRON ajis02-895 157 32 could could AUX ajis02-895 157 33 lead lead VERB ajis02-895 157 34 to to ADP ajis02-895 157 35 maximum maximum ADJ ajis02-895 157 36 cost cost NOUN ajis02-895 157 37 savings saving NOUN ajis02-895 157 38 instead instead ADV ajis02-895 157 39 of of ADP ajis02-895 157 40 rushing rush VERB ajis02-895 157 41 to to ADP ajis02-895 157 42 extending extend VERB ajis02-895 157 43 the the DET ajis02-895 157 44 sbr sbr NOUN ajis02-895 157 45 program program NOUN ajis02-895 157 46 to to ADP ajis02-895 157 47 other other ADJ ajis02-895 157 48 agencies agency NOUN ajis02-895 157 49 . . PUNCT ajis02-895 158 1 third third ADJ ajis02-895 158 2 , , PUNCT ajis02-895 158 3 apart apart ADV ajis02-895 158 4 from from ADP ajis02-895 158 5 highlighting highlight VERB ajis02-895 158 6 the the DET ajis02-895 158 7 cost cost NOUN ajis02-895 158 8 saving saving NOUN ajis02-895 158 9 for for ADP ajis02-895 158 10 individual individual ADJ ajis02-895 158 11 businesses business NOUN ajis02-895 158 12 , , PUNCT ajis02-895 158 13 it it PRON ajis02-895 158 14 would would AUX ajis02-895 158 15 be be AUX ajis02-895 158 16 a a DET ajis02-895 158 17 good good ADJ ajis02-895 158 18 idea idea NOUN ajis02-895 158 19 to to PART ajis02-895 158 20 emphasize emphasize VERB ajis02-895 158 21 other other ADJ ajis02-895 158 22 potential potential ADJ ajis02-895 158 23 benefits benefit NOUN ajis02-895 158 24 of of ADP ajis02-895 158 25 sbr sbr NOUN ajis02-895 158 26 . . PUNCT ajis02-895 159 1 for for ADP ajis02-895 159 2 example example NOUN ajis02-895 159 3 , , PUNCT ajis02-895 159 4 sbr sbr NOUN ajis02-895 159 5 reduces reduce VERB ajis02-895 159 6 the the DET ajis02-895 159 7 need need NOUN ajis02-895 159 8 to to PART ajis02-895 159 9 rekey rekey VERB ajis02-895 159 10 data datum NOUN ajis02-895 159 11 and and CCONJ ajis02-895 159 12 hence hence ADV ajis02-895 159 13 data datum NOUN ajis02-895 159 14 errors error NOUN ajis02-895 159 15 . . PUNCT ajis02-895 160 1 moreover moreover ADV ajis02-895 160 2 , , PUNCT ajis02-895 160 3 it it PRON ajis02-895 160 4 overcomes overcome VERB ajis02-895 160 5 the the DET ajis02-895 160 6 problem problem NOUN ajis02-895 160 7 of of ADP ajis02-895 160 8 incompatible incompatible ADJ ajis02-895 160 9 financial financial ADJ ajis02-895 160 10 report report NOUN ajis02-895 160 11 formats format NOUN ajis02-895 160 12 such such ADJ ajis02-895 160 13 as as ADP ajis02-895 160 14 pdf pdf NOUN ajis02-895 160 15 files file NOUN ajis02-895 160 16 and and CCONJ ajis02-895 160 17 excel excel VERB ajis02-895 160 18 files file NOUN ajis02-895 160 19 ( ( PUNCT ajis02-895 160 20 debreceny debreceny PROPN ajis02-895 160 21 & & CCONJ ajis02-895 160 22 gray gray PROPN ajis02-895 160 23 , , PUNCT ajis02-895 160 24 2001 2001 NUM ajis02-895 160 25 ) ) PUNCT ajis02-895 160 26 . . PUNCT ajis02-895 161 1 the the DET ajis02-895 161 2 adoption adoption NOUN ajis02-895 161 3 of of ADP ajis02-895 161 4 sbr sbr NOUN ajis02-895 161 5 might might AUX ajis02-895 161 6 even even ADV ajis02-895 161 7 improve improve VERB ajis02-895 161 8 internal internal ADJ ajis02-895 161 9 processes process NOUN ajis02-895 161 10 and and CCONJ ajis02-895 161 11 controls control NOUN ajis02-895 161 12 that that PRON ajis02-895 161 13 will will AUX ajis02-895 161 14 in in ADP ajis02-895 161 15 turn turn NOUN ajis02-895 161 16 lead lead VERB ajis02-895 161 17 to to ADP ajis02-895 161 18 enhanced enhance VERB ajis02-895 161 19 corporate corporate ADJ ajis02-895 161 20 governance governance NOUN ajis02-895 161 21 ( ( PUNCT ajis02-895 161 22 ahmadpour ahmadpour NOUN ajis02-895 161 23 , , PUNCT ajis02-895 161 24 2011 2011 NUM ajis02-895 161 25 ; ; PUNCT ajis02-895 161 26 baldwin baldwin PROPN ajis02-895 161 27 & & CCONJ ajis02-895 161 28 trinkle trinkle PROPN ajis02-895 161 29 2011 2011 NUM ajis02-895 161 30 ; ; PUNCT ajis02-895 161 31 callaghan callaghan PROPN ajis02-895 161 32 & & CCONJ ajis02-895 161 33 nehmer nehmer PROPN ajis02-895 161 34 , , PUNCT ajis02-895 161 35 2009 2009 NUM ajis02-895 161 36 ) ) PUNCT ajis02-895 161 37 . . PUNCT ajis02-895 162 1 another another DET ajis02-895 162 2 major major ADJ ajis02-895 162 3 benefit benefit NOUN ajis02-895 162 4 of of ADP ajis02-895 162 5 xbrl xbrl PROPN ajis02-895 162 6 reiterated reiterate VERB ajis02-895 162 7 in in ADP ajis02-895 162 8 the the DET ajis02-895 162 9 literature literature NOUN ajis02-895 162 10 is be AUX ajis02-895 162 11 its its PRON ajis02-895 162 12 ability ability NOUN ajis02-895 162 13 to to PART ajis02-895 162 14 meet meet VERB ajis02-895 162 15 the the DET ajis02-895 162 16 information information NOUN ajis02-895 162 17 needs need NOUN ajis02-895 162 18 of of ADP ajis02-895 162 19 stakeholders stakeholder NOUN ajis02-895 162 20 ( ( PUNCT ajis02-895 162 21 debreceny debreceny PROPN ajis02-895 162 22 & & CCONJ ajis02-895 162 23 gray gray PROPN ajis02-895 162 24 , , PUNCT ajis02-895 162 25 2001 2001 NUM ajis02-895 162 26 ) ) PUNCT ajis02-895 162 27 . . PUNCT ajis02-895 163 1 examples example NOUN ajis02-895 163 2 include include VERB ajis02-895 163 3 improving improve VERB ajis02-895 163 4 the the DET ajis02-895 163 5 quality quality NOUN ajis02-895 163 6 of of ADP ajis02-895 163 7 financial financial ADJ ajis02-895 163 8 information information NOUN ajis02-895 163 9 such such ADJ ajis02-895 163 10 as as ADP ajis02-895 163 11 timeliness timeliness NOUN ajis02-895 163 12 , , PUNCT ajis02-895 163 13 reliability reliability NOUN ajis02-895 163 14 and and CCONJ ajis02-895 163 15 transparency transparency NOUN ajis02-895 163 16 ( ( PUNCT ajis02-895 163 17 baldwin baldwin PROPN ajis02-895 163 18 et et PROPN ajis02-895 163 19 al al PROPN ajis02-895 163 20 . . PROPN ajis02-895 163 21 , , PUNCT ajis02-895 163 22 2006 2006 NUM ajis02-895 163 23 ; ; PUNCT ajis02-895 163 24 fang fang X ajis02-895 163 25 , , PUNCT ajis02-895 163 26 2011 2011 NUM ajis02-895 163 27 ; ; PUNCT ajis02-895 163 28 richards richards PROPN ajis02-895 163 29 & & CCONJ ajis02-895 163 30 tower tower PROPN ajis02-895 163 31 , , PUNCT ajis02-895 163 32 2004 2004 NUM ajis02-895 163 33 ) ) PUNCT ajis02-895 163 34 . . PUNCT ajis02-895 164 1 shortening shorten VERB ajis02-895 164 2 the the DET ajis02-895 164 3 time time NOUN ajis02-895 164 4 for for SCONJ ajis02-895 164 5 companies company NOUN ajis02-895 164 6 to to PART ajis02-895 164 7 provide provide VERB ajis02-895 164 8 financial financial ADJ ajis02-895 164 9 information information NOUN ajis02-895 164 10 to to ADP ajis02-895 164 11 regulatory regulatory ADJ ajis02-895 164 12 agencies agency NOUN ajis02-895 164 13 or or CCONJ ajis02-895 164 14 general general ADJ ajis02-895 164 15 investors investor NOUN ajis02-895 164 16 is be AUX ajis02-895 164 17 one one NUM ajis02-895 164 18 of of ADP ajis02-895 164 19 the the DET ajis02-895 164 20 objectives objective NOUN ajis02-895 164 21 of of ADP ajis02-895 164 22 sbr sbr PROPN ajis02-895 164 23 ( ( PUNCT ajis02-895 164 24 arnold arnold PROPN ajis02-895 164 25 et et PROPN ajis02-895 164 26 al al PROPN ajis02-895 164 27 . . PROPN ajis02-895 164 28 , , PUNCT ajis02-895 164 29 2012 2012 NUM ajis02-895 164 30 ) ) PUNCT ajis02-895 164 31 . . PUNCT ajis02-895 165 1 yet yet CCONJ ajis02-895 165 2 such such ADJ ajis02-895 165 3 timeliness timeliness NOUN ajis02-895 165 4 benefit benefit NOUN ajis02-895 165 5 is be AUX ajis02-895 165 6 hardly hardly ADV ajis02-895 165 7 mentioned mention VERB ajis02-895 165 8 in in ADP ajis02-895 165 9 australia australia PROPN ajis02-895 165 10 ’s ’s PART ajis02-895 165 11 sbr sbr NOUN ajis02-895 165 12 . . PUNCT ajis02-895 166 1 promoting promote VERB ajis02-895 166 2 the the DET ajis02-895 166 3 benefit benefit NOUN ajis02-895 166 4 of of ADP ajis02-895 166 5 transparency transparency NOUN ajis02-895 166 6 of of ADP ajis02-895 166 7 financial financial ADJ ajis02-895 166 8 reports report NOUN ajis02-895 166 9 is be AUX ajis02-895 166 10 likely likely ADJ ajis02-895 166 11 to to PART ajis02-895 166 12 enhance enhance VERB ajis02-895 166 13 businesses business NOUN ajis02-895 166 14 and and CCONJ ajis02-895 166 15 general general ADJ ajis02-895 166 16 public public NOUN ajis02-895 166 17 ’s ’s PART ajis02-895 166 18 acceptance acceptance NOUN ajis02-895 166 19 of of ADP ajis02-895 166 20 sbr sbr PROPN ajis02-895 166 21 ( ( PUNCT ajis02-895 166 22 farewell farewell PROPN ajis02-895 166 23 & & CCONJ ajis02-895 166 24 pinsker pinsker PROPN ajis02-895 166 25 , , PUNCT ajis02-895 166 26 2005 2005 NUM ajis02-895 166 27 ; ; PUNCT ajis02-895 166 28 thomson thomson PROPN ajis02-895 166 29 & & CCONJ ajis02-895 166 30 iyer iyer PROPN ajis02-895 166 31 , , PUNCT ajis02-895 166 32 2011 2011 NUM ajis02-895 166 33 ) ) PUNCT ajis02-895 166 34 . . PUNCT ajis02-895 167 1 the the DET ajis02-895 167 2 use use NOUN ajis02-895 167 3 of of ADP ajis02-895 167 4 sbr sbr NOUN ajis02-895 167 5 may may AUX ajis02-895 167 6 even even ADV ajis02-895 167 7 reduce reduce VERB ajis02-895 167 8 information information NOUN ajis02-895 167 9 asymmetry asymmetry NOUN ajis02-895 167 10 in in ADP ajis02-895 167 11 a a DET ajis02-895 167 12 stock stock NOUN ajis02-895 167 13 market market NOUN ajis02-895 167 14 context context NOUN ajis02-895 167 15 and and CCONJ ajis02-895 167 16 lead lead VERB ajis02-895 167 17 to to ADP ajis02-895 167 18 market market NOUN ajis02-895 167 19 efficiency efficiency NOUN ajis02-895 167 20 ( ( PUNCT ajis02-895 167 21 kim kim PROPN ajis02-895 167 22 et et PROPN ajis02-895 167 23 al al PROPN ajis02-895 167 24 . . PROPN ajis02-895 167 25 , , PUNCT ajis02-895 167 26 2012 2012 NUM ajis02-895 167 27 ; ; PUNCT ajis02-895 167 28 yoon yoon PROPN ajis02-895 167 29 et et PROPN ajis02-895 167 30 al al PROPN ajis02-895 167 31 . . PROPN ajis02-895 167 32 , , PUNCT ajis02-895 167 33 2011 2011 NUM ajis02-895 167 34 ) ) PUNCT ajis02-895 167 35 . . PUNCT ajis02-895 168 1 sbr sbr PROPN ajis02-895 168 2 is be AUX ajis02-895 168 3 also also ADV ajis02-895 168 4 beneficial beneficial ADJ ajis02-895 168 5 to to ADP ajis02-895 168 6 auditing auditing NOUN ajis02-895 168 7 because because SCONJ ajis02-895 168 8 it it PRON ajis02-895 168 9 enhances enhance VERB ajis02-895 168 10 the the DET ajis02-895 168 11 audit audit NOUN ajis02-895 168 12 trail trail NOUN ajis02-895 168 13 . . PUNCT ajis02-895 169 1 it it PRON ajis02-895 169 2 might might AUX ajis02-895 169 3 lead lead VERB ajis02-895 169 4 auditors auditor NOUN ajis02-895 169 5 to to ADP ajis02-895 169 6 better well ADJ ajis02-895 169 7 risk risk VERB ajis02-895 169 8 assessment assessment NOUN ajis02-895 169 9 because because SCONJ ajis02-895 169 10 more more ADV ajis02-895 169 11 updated update VERB ajis02-895 169 12 information information NOUN ajis02-895 169 13 is be AUX ajis02-895 169 14 used use VERB ajis02-895 169 15 ( ( PUNCT ajis02-895 169 16 baldwin baldwin PROPN ajis02-895 169 17 & & CCONJ ajis02-895 169 18 trinkle trinkle ADJ ajis02-895 169 19 , , PUNCT ajis02-895 169 20 2011 2011 NUM ajis02-895 169 21 ) ) PUNCT ajis02-895 169 22 . . PUNCT ajis02-895 170 1 chironna chironna PROPN ajis02-895 170 2 & & CCONJ ajis02-895 170 3 zwikker zwikker PROPN ajis02-895 170 4 ( ( PUNCT ajis02-895 170 5 2010 2010 NUM ajis02-895 170 6 ) ) PUNCT ajis02-895 170 7 argue argue VERB ajis02-895 170 8 that that SCONJ ajis02-895 170 9 with with ADP ajis02-895 170 10 the the DET ajis02-895 170 11 use use NOUN ajis02-895 170 12 of of ADP ajis02-895 170 13 xbrl xbrl PROPN ajis02-895 170 14 , , PUNCT ajis02-895 170 15 auditors auditor NOUN ajis02-895 170 16 can can AUX ajis02-895 170 17 conduct conduct VERB ajis02-895 170 18 audit audit NOUN ajis02-895 170 19 test test NOUN ajis02-895 170 20 procedures procedure NOUN ajis02-895 170 21 on on ADP ajis02-895 170 22 the the DET ajis02-895 170 23 population population NOUN ajis02-895 170 24 to to PART ajis02-895 170 25 reduce reduce VERB ajis02-895 170 26 the the DET ajis02-895 170 27 audit audit NOUN ajis02-895 170 28 risk risk NOUN ajis02-895 170 29 . . PUNCT ajis02-895 171 1 all all DET ajis02-895 171 2 these these DET ajis02-895 171 3 benefits benefit NOUN ajis02-895 171 4 will will AUX ajis02-895 171 5 ultimately ultimately ADV ajis02-895 171 6 help help VERB ajis02-895 171 7 companies company NOUN ajis02-895 171 8 comply comply VERB ajis02-895 171 9 with with ADP ajis02-895 171 10 government government NOUN ajis02-895 171 11 rules rule NOUN ajis02-895 171 12 and and CCONJ ajis02-895 171 13 regulations regulation NOUN ajis02-895 171 14 ( ( PUNCT ajis02-895 171 15 i.e. i.e. X ajis02-895 171 16 , , PUNCT ajis02-895 171 17 sox sox X ajis02-895 171 18 / / SYM ajis02-895 171 19 clerp9 clerp9 NOUN ajis02-895 171 20 ) ) PUNCT ajis02-895 171 21 and and CCONJ ajis02-895 171 22 reduce reduce VERB ajis02-895 171 23 the the DET ajis02-895 171 24 risk risk NOUN ajis02-895 171 25 of of ADP ajis02-895 171 26 litigation litigation NOUN ajis02-895 171 27 because because SCONJ ajis02-895 171 28 of of ADP ajis02-895 171 29 errors error NOUN ajis02-895 171 30 in in ADP ajis02-895 171 31 reports report NOUN ajis02-895 171 32 ( ( PUNCT ajis02-895 171 33 alles alle NOUN ajis02-895 171 34 & & CCONJ ajis02-895 171 35 gray gray ADJ ajis02-895 171 36 , , PUNCT ajis02-895 171 37 2012 2012 NUM ajis02-895 171 38 ) ) PUNCT ajis02-895 171 39 . . PUNCT ajis02-895 172 1 doi doi NOUN ajis02-895 172 2 : : PUNCT ajis02-895 172 3 compatibility compatibility NOUN ajis02-895 172 4 and and CCONJ ajis02-895 172 5 complexity complexity NOUN ajis02-895 172 6 based base VERB ajis02-895 172 7 on on ADP ajis02-895 172 8 the the DET ajis02-895 172 9 results result NOUN ajis02-895 172 10 of of ADP ajis02-895 172 11 a a DET ajis02-895 172 12 survey survey NOUN ajis02-895 172 13 , , PUNCT ajis02-895 172 14 azam azam PROPN ajis02-895 172 15 and and CCONJ ajis02-895 172 16 taylor taylor PROPN ajis02-895 172 17 ( ( PUNCT ajis02-895 172 18 2013 2013 NUM ajis02-895 172 19 ) ) PUNCT ajis02-895 172 20 found find VERB ajis02-895 172 21 that that SCONJ ajis02-895 172 22 compatibility compatibility NOUN ajis02-895 172 23 and and CCONJ ajis02-895 172 24 complexity complexity NOUN ajis02-895 172 25 had have VERB ajis02-895 172 26 no no DET ajis02-895 172 27 significant significant ADJ ajis02-895 172 28 influence influence NOUN ajis02-895 172 29 on on ADP ajis02-895 172 30 sbr sbr NOUN ajis02-895 172 31 adoption adoption NOUN ajis02-895 172 32 , , PUNCT ajis02-895 172 33 but but CCONJ ajis02-895 172 34 they they PRON ajis02-895 172 35 could could AUX ajis02-895 172 36 not not PART ajis02-895 172 37 explain explain VERB ajis02-895 172 38 why why SCONJ ajis02-895 172 39 that that PRON ajis02-895 172 40 was be AUX ajis02-895 172 41 the the DET ajis02-895 172 42 case case NOUN ajis02-895 172 43 . . PUNCT ajis02-895 173 1 we we PRON ajis02-895 173 2 believe believe VERB ajis02-895 173 3 compatibility compatibility NOUN ajis02-895 173 4 is be AUX ajis02-895 173 5 not not PART ajis02-895 173 6 an an DET ajis02-895 173 7 obstacle obstacle NOUN ajis02-895 173 8 for for ADP ajis02-895 173 9 australian australian ADJ ajis02-895 173 10 businesses business NOUN ajis02-895 173 11 adopting adopt VERB ajis02-895 173 12 sbr sbr NOUN ajis02-895 173 13 because because SCONJ ajis02-895 173 14 software software NOUN ajis02-895 173 15 developers developer NOUN ajis02-895 173 16 are be AUX ajis02-895 173 17 responsible responsible ADJ ajis02-895 173 18 to to PART ajis02-895 173 19 provide provide VERB ajis02-895 173 20 sbr sbr NOUN ajis02-895 173 21 - - PUNCT ajis02-895 173 22 enabled enable VERB ajis02-895 173 23 software software NOUN ajis02-895 173 24 after after ADP ajis02-895 173 25 referring refer VERB ajis02-895 173 26 to to ADP ajis02-895 173 27 the the DET ajis02-895 173 28 latest late ADJ ajis02-895 173 29 australian australian ADJ ajis02-895 173 30 - - PUNCT ajis02-895 173 31 specific specific ADJ ajis02-895 173 32 taxonomy taxonomy NOUN ajis02-895 173 33 . . PUNCT ajis02-895 174 1 business business NOUN ajis02-895 174 2 users user NOUN ajis02-895 174 3 just just ADV ajis02-895 174 4 need need VERB ajis02-895 174 5 to to PART ajis02-895 174 6 make make VERB ajis02-895 174 7 sure sure ADJ ajis02-895 174 8 they they PRON ajis02-895 174 9 pick pick VERB ajis02-895 174 10 sbr sbr NOUN ajis02-895 174 11 - - PUNCT ajis02-895 174 12 enabled enable VERB ajis02-895 174 13 software software NOUN ajis02-895 174 14 products product NOUN ajis02-895 174 15 that that PRON ajis02-895 174 16 are be AUX ajis02-895 174 17 compatible compatible ADJ ajis02-895 174 18 with with ADP ajis02-895 174 19 their their PRON ajis02-895 174 20 existing exist VERB ajis02-895 174 21 systems system NOUN ajis02-895 174 22 . . PUNCT ajis02-895 175 1 similarly similarly ADV ajis02-895 175 2 , , PUNCT ajis02-895 175 3 the the DET ajis02-895 175 4 complexity complexity NOUN ajis02-895 175 5 of of ADP ajis02-895 175 6 the the DET ajis02-895 175 7 sbr sbr NOUN ajis02-895 175 8 system system NOUN ajis02-895 175 9 is be AUX ajis02-895 175 10 hidden hide VERB ajis02-895 175 11 at at ADP ajis02-895 175 12 the the DET ajis02-895 175 13 back back ADJ ajis02-895 175 14 end end NOUN ajis02-895 175 15 as as SCONJ ajis02-895 175 16 shown show VERB ajis02-895 175 17 in in ADP ajis02-895 175 18 figure figure NOUN ajis02-895 175 19 1 1 NUM ajis02-895 175 20 . . PUNCT ajis02-895 176 1 however however ADV ajis02-895 176 2 , , PUNCT ajis02-895 176 3 we we PRON ajis02-895 176 4 would would AUX ajis02-895 176 5 like like VERB ajis02-895 176 6 to to PART ajis02-895 176 7 point point VERB ajis02-895 176 8 out out ADP ajis02-895 176 9 that that SCONJ ajis02-895 176 10 the the DET ajis02-895 176 11 design design NOUN ajis02-895 176 12 of of ADP ajis02-895 176 13 sbr sbr NOUN ajis02-895 176 14 taxonomy taxonomy NOUN ajis02-895 176 15 is be AUX ajis02-895 176 16 a a DET ajis02-895 176 17 complex complex ADJ ajis02-895 176 18 issue issue NOUN ajis02-895 176 19 that that PRON ajis02-895 176 20 is be AUX ajis02-895 176 21 hidden hide VERB ajis02-895 176 22 from from ADP ajis02-895 176 23 businesses business NOUN ajis02-895 176 24 and and CCONJ ajis02-895 176 25 is be AUX ajis02-895 176 26 hardly hardly ADV ajis02-895 176 27 mentioned mention VERB ajis02-895 176 28 in in ADP ajis02-895 176 29 the the DET ajis02-895 176 30 australian australian ADJ ajis02-895 176 31 literature literature NOUN ajis02-895 176 32 . . PUNCT ajis02-895 177 1 based base VERB ajis02-895 177 2 on on ADP ajis02-895 177 3 the the DET ajis02-895 177 4 ifrs ifrs NOUN ajis02-895 177 5 taxonomy taxonomy NOUN ajis02-895 177 6 , , PUNCT ajis02-895 177 7 australia australia PROPN ajis02-895 177 8 has have AUX ajis02-895 177 9 developed develop VERB ajis02-895 177 10 its its PRON ajis02-895 177 11 country country NOUN ajis02-895 177 12 - - PUNCT ajis02-895 177 13 specific specific ADJ ajis02-895 177 14 taxonomy taxonomy NOUN ajis02-895 177 15 after after ADP ajis02-895 177 16 taking take VERB ajis02-895 177 17 into into ADP ajis02-895 177 18 account account NOUN ajis02-895 177 19 its its PRON ajis02-895 177 20 own own ADJ ajis02-895 177 21 legislation legislation NOUN ajis02-895 177 22 and and CCONJ ajis02-895 177 23 accounting accounting NOUN ajis02-895 177 24 reporting reporting NOUN ajis02-895 177 25 requirements requirement NOUN ajis02-895 177 26 . . PUNCT ajis02-895 178 1 while while SCONJ ajis02-895 178 2 evidence evidence NOUN ajis02-895 178 3 from from ADP ajis02-895 178 4 u.s u.s PROPN ajis02-895 178 5 . . PROPN ajis02-895 178 6 businesses business NOUN ajis02-895 178 7 shows show VERB ajis02-895 178 8 that that SCONJ ajis02-895 178 9 extensions extension NOUN ajis02-895 178 10 to to ADP ajis02-895 178 11 preestablished preestablished ADJ ajis02-895 178 12 taxonomies taxonomy NOUN ajis02-895 178 13 are be AUX ajis02-895 178 14 common common ADJ ajis02-895 178 15 ( ( PUNCT ajis02-895 178 16 bovee bovee NOUN ajis02-895 178 17 et et NOUN ajis02-895 178 18 al al PROPN ajis02-895 178 19 . . PROPN ajis02-895 178 20 , , PUNCT ajis02-895 178 21 2002 2002 NUM ajis02-895 178 22 ) ) PUNCT ajis02-895 178 23 , , PUNCT ajis02-895 178 24 australia australia PROPN ajis02-895 178 25 has have AUX ajis02-895 178 26 adopted adopt VERB ajis02-895 178 27 a a DET ajis02-895 178 28 closed closed ADJ ajis02-895 178 29 xbrl xbrl NOUN ajis02-895 178 30 reporting reporting NOUN ajis02-895 178 31 approach approach NOUN ajis02-895 178 32 as as ADP ajis02-895 178 33 no no DET ajis02-895 178 34 industry industry NOUN ajis02-895 178 35 specific specific ADJ ajis02-895 178 36 taxonomies taxonomy NOUN ajis02-895 178 37 or or CCONJ ajis02-895 178 38 taxonomy taxonomy NOUN ajis02-895 178 39 extensions extension NOUN ajis02-895 178 40 are be AUX ajis02-895 178 41 allowed allow VERB ajis02-895 178 42 . . PUNCT ajis02-895 179 1 on on ADP ajis02-895 179 2 the the DET ajis02-895 179 3 one one NUM ajis02-895 179 4 hand hand NOUN ajis02-895 179 5 , , PUNCT ajis02-895 179 6 one one PRON ajis02-895 179 7 can can AUX ajis02-895 179 8 argue argue VERB ajis02-895 179 9 that that SCONJ ajis02-895 179 10 the the DET ajis02-895 179 11 restriction restriction NOUN ajis02-895 179 12 is be AUX ajis02-895 179 13 good good ADJ ajis02-895 179 14 for for ADP ajis02-895 179 15 businesses business NOUN ajis02-895 179 16 because because SCONJ ajis02-895 179 17 the the DET ajis02-895 179 18 single single ADJ ajis02-895 179 19 taxonomy taxonomy NOUN ajis02-895 179 20 simplifies simplify VERB ajis02-895 179 21 the the DET ajis02-895 179 22 adoption adoption NOUN ajis02-895 179 23 process process NOUN ajis02-895 179 24 and and CCONJ ajis02-895 179 25 reduces reduce VERB ajis02-895 179 26 the the DET ajis02-895 179 27 complexity complexity NOUN ajis02-895 179 28 of of ADP ajis02-895 179 29 sbr sbr NOUN ajis02-895 179 30 . . PUNCT ajis02-895 180 1 it it PRON ajis02-895 180 2 avoids avoid VERB ajis02-895 180 3 the the DET ajis02-895 180 4 use use NOUN ajis02-895 180 5 of of ADP ajis02-895 180 6 inappropriate inappropriate ADJ ajis02-895 180 7 taxonomy taxonomy NOUN ajis02-895 180 8 or or CCONJ ajis02-895 180 9 errors error NOUN ajis02-895 180 10 that that PRON ajis02-895 180 11 may may AUX ajis02-895 180 12 arise arise VERB ajis02-895 180 13 from from ADP ajis02-895 180 14 taxonomy taxonomy NOUN ajis02-895 180 15 extensions extension NOUN ajis02-895 180 16 ( ( PUNCT ajis02-895 180 17 boritz boritz PROPN ajis02-895 180 18 & & CCONJ ajis02-895 180 19 no no PROPN ajis02-895 180 20 , , PUNCT ajis02-895 180 21 2008 2008 NUM ajis02-895 180 22 ; ; PUNCT ajis02-895 180 23 debreceny debreceny PROPN ajis02-895 180 24 et et PROPN ajis02-895 180 25 al al PROPN ajis02-895 180 26 . . PROPN ajis02-895 180 27 , , PUNCT ajis02-895 180 28 2010 2010 NUM ajis02-895 180 29 ; ; PUNCT ajis02-895 180 30 zhu zhu PROPN ajis02-895 180 31 & & CCONJ ajis02-895 180 32 wu wu PROPN ajis02-895 180 33 , , PUNCT ajis02-895 180 34 2011 2011 NUM ajis02-895 180 35 ) ) PUNCT ajis02-895 180 36 . . PUNCT ajis02-895 181 1 studies study NOUN ajis02-895 181 2 in in ADP ajis02-895 181 3 the the DET ajis02-895 181 4 u.s u.s PROPN ajis02-895 181 5 . . PROPN ajis02-895 181 6 have have AUX ajis02-895 181 7 shown show VERB ajis02-895 181 8 that that SCONJ ajis02-895 181 9 errors error NOUN ajis02-895 181 10 such such ADJ ajis02-895 181 11 as as ADP ajis02-895 181 12 creating create VERB ajis02-895 181 13 tags tag NOUN ajis02-895 181 14 unnecessarily unnecessarily ADV ajis02-895 181 15 can can AUX ajis02-895 181 16 happen happen VERB ajis02-895 181 17 in in ADP ajis02-895 181 18 taxonomy taxonomy NOUN ajis02-895 181 19 extension extension NOUN ajis02-895 181 20 ( ( PUNCT ajis02-895 181 21 weirich weirich PROPN ajis02-895 181 22 & & CCONJ ajis02-895 181 23 harrast harrast PROPN ajis02-895 181 24 , , PUNCT ajis02-895 181 25 2010 2010 NUM ajis02-895 181 26 ) ) PUNCT ajis02-895 181 27 . . PUNCT ajis02-895 182 1 the the DET ajis02-895 182 2 restrictions restriction NOUN ajis02-895 182 3 help help VERB ajis02-895 182 4 investors investor NOUN ajis02-895 182 5 and and CCONJ ajis02-895 182 6 analysts analyst NOUN ajis02-895 182 7 compare compare VERB ajis02-895 182 8 financial financial ADJ ajis02-895 182 9 reports report NOUN ajis02-895 182 10 of of ADP ajis02-895 182 11 businesses business NOUN ajis02-895 182 12 not not PART ajis02-895 182 13 only only ADV ajis02-895 182 14 within within ADP ajis02-895 182 15 the the DET ajis02-895 182 16 same same ADJ ajis02-895 182 17 industry industry NOUN ajis02-895 182 18 but but CCONJ ajis02-895 182 19 across across ADP ajis02-895 182 20 different different ADJ ajis02-895 182 21 industries industry NOUN ajis02-895 182 22 . . PUNCT ajis02-895 183 1 on on ADP ajis02-895 183 2 the the DET ajis02-895 183 3 other other ADJ ajis02-895 183 4 hand hand NOUN ajis02-895 183 5 , , PUNCT ajis02-895 183 6 such such ADJ ajis02-895 183 7 restrictions restriction NOUN ajis02-895 183 8 disallow disallow PROPN ajis02-895 183 9 company company NOUN ajis02-895 183 10 or or CCONJ ajis02-895 183 11 industry industry NOUN ajis02-895 183 12 specific specific ADJ ajis02-895 183 13 information information NOUN ajis02-895 183 14 to to PART ajis02-895 183 15 be be AUX ajis02-895 183 16 captured capture VERB ajis02-895 183 17 in in ADP ajis02-895 183 18 the the DET ajis02-895 183 19 xbrl xbrl PROPN ajis02-895 183 20 - - PUNCT ajis02-895 183 21 formatted format VERB ajis02-895 183 22 financial financial ADJ ajis02-895 183 23 reports report NOUN ajis02-895 183 24 . . PUNCT ajis02-895 184 1 as as ADP ajis02-895 184 2 a a DET ajis02-895 184 3 result result NOUN ajis02-895 184 4 , , PUNCT ajis02-895 184 5 the the DET ajis02-895 184 6 quality quality NOUN ajis02-895 184 7 of of ADP ajis02-895 184 8 financial financial ADJ ajis02-895 184 9 reports report NOUN ajis02-895 184 10 may may AUX ajis02-895 184 11 suffer suffer VERB ajis02-895 184 12 . . PUNCT ajis02-895 185 1 australasian australasian ADJ ajis02-895 185 2 journal journal NOUN ajis02-895 185 3 of of ADP ajis02-895 185 4 information information NOUN ajis02-895 185 5 systems system NOUN ajis02-895 185 6 volume volume NOUN ajis02-895 185 7 18 18 NUM ajis02-895 185 8 number number NOUN ajis02-895 185 9 3 3 NUM ajis02-895 185 10 2014 2014 NUM ajis02-895 185 11 37 37 NUM ajis02-895 185 12 potentially potentially ADV ajis02-895 185 13 businesses business NOUN ajis02-895 185 14 that that PRON ajis02-895 185 15 have have VERB ajis02-895 185 16 their their PRON ajis02-895 185 17 own own ADJ ajis02-895 185 18 proprietary proprietary ADJ ajis02-895 185 19 accounting accounting NOUN ajis02-895 185 20 system system NOUN ajis02-895 185 21 may may AUX ajis02-895 185 22 need need VERB ajis02-895 185 23 to to PART ajis02-895 185 24 make make VERB ajis02-895 185 25 adjustments adjustment NOUN ajis02-895 185 26 to to ADP ajis02-895 185 27 their their PRON ajis02-895 185 28 existing exist VERB ajis02-895 185 29 system system NOUN ajis02-895 185 30 and and CCONJ ajis02-895 185 31 financial financial ADJ ajis02-895 185 32 reports report NOUN ajis02-895 185 33 to to PART ajis02-895 185 34 suit suit VERB ajis02-895 185 35 the the DET ajis02-895 185 36 taxonomy taxonomy NOUN ajis02-895 185 37 . . PUNCT ajis02-895 186 1 currently currently ADV ajis02-895 186 2 , , PUNCT ajis02-895 186 3 acnc acnc PROPN ajis02-895 186 4 aims aim VERB ajis02-895 186 5 to to PART ajis02-895 186 6 align align VERB ajis02-895 186 7 financial financial ADJ ajis02-895 186 8 reports report NOUN ajis02-895 186 9 with with ADP ajis02-895 186 10 the the DET ajis02-895 186 11 sbr sbr NOUN ajis02-895 186 12 taxonomy taxonomy NOUN ajis02-895 186 13 , , PUNCT ajis02-895 186 14 but but CCONJ ajis02-895 186 15 it it PRON ajis02-895 186 16 is be AUX ajis02-895 186 17 unsure unsure ADJ ajis02-895 186 18 whether whether SCONJ ajis02-895 186 19 the the DET ajis02-895 186 20 au au PROPN ajis02-895 186 21 sbr sbr NOUN ajis02-895 186 22 taxonomy taxonomy NOUN ajis02-895 186 23 is be AUX ajis02-895 186 24 appropriate appropriate ADJ ajis02-895 186 25 for for ADP ajis02-895 186 26 submissions submission NOUN ajis02-895 186 27 to to PART ajis02-895 186 28 acnc acnc PROPN ajis02-895 186 29 ( ( PUNCT ajis02-895 186 30 acnc acnc ADJ ajis02-895 186 31 , , PUNCT ajis02-895 186 32 2011 2011 NUM ajis02-895 186 33 ) ) PUNCT ajis02-895 186 34 . . PUNCT ajis02-895 187 1 this this PRON ajis02-895 187 2 is be AUX ajis02-895 187 3 an an DET ajis02-895 187 4 example example NOUN ajis02-895 187 5 of of ADP ajis02-895 187 6 how how SCONJ ajis02-895 187 7 a a DET ajis02-895 187 8 one one NUM ajis02-895 187 9 - - PUNCT ajis02-895 187 10 size size NOUN ajis02-895 187 11 - - PUNCT ajis02-895 187 12 fit fit NOUN ajis02-895 187 13 - - PUNCT ajis02-895 187 14 all all DET ajis02-895 187 15 taxonomy taxonomy NOUN ajis02-895 187 16 might might AUX ajis02-895 187 17 not not PART ajis02-895 187 18 be be AUX ajis02-895 187 19 a a DET ajis02-895 187 20 good good ADJ ajis02-895 187 21 idea idea NOUN ajis02-895 187 22 . . PUNCT ajis02-895 188 1 before before SCONJ ajis02-895 188 2 the the DET ajis02-895 188 3 sbr sbr PROPN ajis02-895 188 4 board board NOUN ajis02-895 188 5 considers consider VERB ajis02-895 188 6 whether whether SCONJ ajis02-895 188 7 industry industry NOUN ajis02-895 188 8 specific specific ADJ ajis02-895 188 9 taxonomies taxonomy NOUN ajis02-895 188 10 or or CCONJ ajis02-895 188 11 extension extension NOUN ajis02-895 188 12 to to ADP ajis02-895 188 13 approved approve VERB ajis02-895 188 14 taxonomy taxonomy NOUN ajis02-895 188 15 should should AUX ajis02-895 188 16 be be AUX ajis02-895 188 17 allowed allow VERB ajis02-895 188 18 , , PUNCT ajis02-895 188 19 we we PRON ajis02-895 188 20 recommend recommend VERB ajis02-895 188 21 it it PRON ajis02-895 188 22 to to PART ajis02-895 188 23 investigate investigate VERB ajis02-895 188 24 how how SCONJ ajis02-895 188 25 well well ADV ajis02-895 188 26 the the DET ajis02-895 188 27 current current ADJ ajis02-895 188 28 taxonomy taxonomy NOUN ajis02-895 188 29 is be AUX ajis02-895 188 30 in in ADP ajis02-895 188 31 meeting meet VERB ajis02-895 188 32 the the DET ajis02-895 188 33 reporting reporting NOUN ajis02-895 188 34 needs need NOUN ajis02-895 188 35 of of ADP ajis02-895 188 36 australian australian ADJ ajis02-895 188 37 businesses business NOUN ajis02-895 188 38 . . PUNCT ajis02-895 189 1 for for ADP ajis02-895 189 2 example example NOUN ajis02-895 189 3 , , PUNCT ajis02-895 189 4 are be AUX ajis02-895 189 5 certain certain ADJ ajis02-895 189 6 tags tag NOUN ajis02-895 189 7 never never ADV ajis02-895 189 8 used use VERB ajis02-895 189 9 in in ADP ajis02-895 189 10 forms form NOUN ajis02-895 189 11 or or CCONJ ajis02-895 189 12 would would AUX ajis02-895 189 13 certain certain ADJ ajis02-895 189 14 tags tag NOUN ajis02-895 189 15 be be AUX ajis02-895 189 16 appropriate appropriate ADJ ajis02-895 189 17 for for ADP ajis02-895 189 18 specific specific ADJ ajis02-895 189 19 industries industry NOUN ajis02-895 189 20 ? ? PUNCT ajis02-895 190 1 we we PRON ajis02-895 190 2 suggest suggest VERB ajis02-895 190 3 researchers researcher NOUN ajis02-895 190 4 to to PART ajis02-895 190 5 conduct conduct VERB ajis02-895 190 6 studies study NOUN ajis02-895 190 7 similar similar ADJ ajis02-895 190 8 to to ADP ajis02-895 190 9 bovee bovee PROPN ajis02-895 190 10 et et PROPN ajis02-895 190 11 al al PROPN ajis02-895 190 12 . . PROPN ajis02-895 191 1 ( ( PUNCT ajis02-895 191 2 2002 2002 NUM ajis02-895 191 3 ) ) PUNCT ajis02-895 191 4 or or CCONJ ajis02-895 191 5 bonsón bonsón VERB ajis02-895 191 6 et et PROPN ajis02-895 191 7 al al PROPN ajis02-895 191 8 . . PROPN ajis02-895 192 1 ( ( PUNCT ajis02-895 192 2 2009 2009 NUM ajis02-895 192 3 ) ) PUNCT ajis02-895 193 1 and and CCONJ ajis02-895 193 2 examine examine VERB ajis02-895 193 3 how how SCONJ ajis02-895 193 4 closely closely ADV ajis02-895 193 5 the the DET ajis02-895 193 6 current current ADJ ajis02-895 193 7 australian australian ADJ ajis02-895 193 8 taxonomy taxonomy NOUN ajis02-895 193 9 meet meet VERB ajis02-895 193 10 the the DET ajis02-895 193 11 reporting reporting NOUN ajis02-895 193 12 needs need NOUN ajis02-895 193 13 of of ADP ajis02-895 193 14 businesses business NOUN ajis02-895 193 15 . . PUNCT ajis02-895 194 1 after after SCONJ ajis02-895 194 2 the the DET ajis02-895 194 3 quality quality NOUN ajis02-895 194 4 of of ADP ajis02-895 194 5 the the DET ajis02-895 194 6 existing exist VERB ajis02-895 194 7 taxonomy taxonomy NOUN ajis02-895 194 8 is be AUX ajis02-895 194 9 examined examine VERB ajis02-895 194 10 , , PUNCT ajis02-895 194 11 the the DET ajis02-895 194 12 sbr sbr PROPN ajis02-895 194 13 board board NOUN ajis02-895 194 14 can can AUX ajis02-895 194 15 then then ADV ajis02-895 194 16 consider consider VERB ajis02-895 194 17 whether whether SCONJ ajis02-895 194 18 industry industry NOUN ajis02-895 194 19 specific specific ADJ ajis02-895 194 20 taxonomies taxonomy NOUN ajis02-895 194 21 or or CCONJ ajis02-895 194 22 extension extension NOUN ajis02-895 194 23 to to ADP ajis02-895 194 24 taxonomies taxonomy NOUN ajis02-895 194 25 should should AUX ajis02-895 194 26 be be AUX ajis02-895 194 27 allowed allow VERB ajis02-895 194 28 . . PUNCT ajis02-895 195 1 doi doi NOUN ajis02-895 195 2 : : PUNCT ajis02-895 195 3 trialability trialability NOUN ajis02-895 195 4 and and CCONJ ajis02-895 195 5 observability observability NOUN ajis02-895 195 6 trialability trialability NOUN ajis02-895 195 7 is be AUX ajis02-895 195 8 an an DET ajis02-895 195 9 issue issue NOUN ajis02-895 195 10 for for ADP ajis02-895 195 11 sbr sbr NOUN ajis02-895 195 12 . . PUNCT ajis02-895 196 1 some some DET ajis02-895 196 2 sbr sbr NOUN ajis02-895 196 3 - - PUNCT ajis02-895 196 4 enabled enable VERB ajis02-895 196 5 software software NOUN ajis02-895 196 6 such such ADJ ajis02-895 196 7 as as ADP ajis02-895 196 8 lodgeit lodgeit ADJ ajis02-895 196 9 allows allow VERB ajis02-895 196 10 businesses business NOUN ajis02-895 196 11 and and CCONJ ajis02-895 196 12 individuals individual NOUN ajis02-895 196 13 who who PRON ajis02-895 196 14 have have VERB ajis02-895 196 15 an an DET ajis02-895 196 16 asukey asukey NOUN ajis02-895 196 17 to to PART ajis02-895 196 18 test test VERB ajis02-895 196 19 sbr sbr NOUN ajis02-895 196 20 submission submission NOUN ajis02-895 196 21 using use VERB ajis02-895 196 22 the the DET ajis02-895 196 23 software software NOUN ajis02-895 196 24 . . PUNCT ajis02-895 197 1 however however ADV ajis02-895 197 2 , , PUNCT ajis02-895 197 3 one one PRON ajis02-895 197 4 needs need VERB ajis02-895 197 5 to to PART ajis02-895 197 6 be be AUX ajis02-895 197 7 an an DET ajis02-895 197 8 existing exist VERB ajis02-895 197 9 customer customer NOUN ajis02-895 197 10 and and CCONJ ajis02-895 197 11 the the DET ajis02-895 197 12 number number NOUN ajis02-895 197 13 of of ADP ajis02-895 197 14 forms form NOUN ajis02-895 197 15 allowed allow VERB ajis02-895 197 16 to to PART ajis02-895 197 17 be be AUX ajis02-895 197 18 submitted submit VERB ajis02-895 197 19 is be AUX ajis02-895 197 20 limited limited ADJ ajis02-895 197 21 . . PUNCT ajis02-895 198 1 another another DET ajis02-895 198 2 problem problem NOUN ajis02-895 198 3 is be AUX ajis02-895 198 4 even even ADV ajis02-895 198 5 if if SCONJ ajis02-895 198 6 some some DET ajis02-895 198 7 software software NOUN ajis02-895 198 8 is be AUX ajis02-895 198 9 free free ADJ ajis02-895 198 10 , , PUNCT ajis02-895 198 11 businesses business NOUN ajis02-895 198 12 often often ADV ajis02-895 198 13 do do AUX ajis02-895 198 14 not not PART ajis02-895 198 15 know know VERB ajis02-895 198 16 about about ADP ajis02-895 198 17 it it PRON ajis02-895 198 18 . . PUNCT ajis02-895 199 1 as as SCONJ ajis02-895 199 2 shown show VERB ajis02-895 199 3 in in ADP ajis02-895 199 4 appendix appendix NOUN ajis02-895 199 5 1 1 NUM ajis02-895 199 6 , , PUNCT ajis02-895 199 7 there there PRON ajis02-895 199 8 are be VERB ajis02-895 199 9 already already ADV ajis02-895 199 10 more more ADJ ajis02-895 199 11 than than ADP ajis02-895 199 12 20 20 NUM ajis02-895 199 13 software software NOUN ajis02-895 199 14 products product NOUN ajis02-895 199 15 for for ADP ajis02-895 199 16 ato ato NOUN ajis02-895 199 17 forms form NOUN ajis02-895 199 18 and and CCONJ ajis02-895 199 19 the the DET ajis02-895 199 20 list list NOUN ajis02-895 199 21 is be AUX ajis02-895 199 22 growing grow VERB ajis02-895 199 23 . . PUNCT ajis02-895 200 1 we we PRON ajis02-895 200 2 believe believe VERB ajis02-895 200 3 it it PRON ajis02-895 200 4 is be AUX ajis02-895 200 5 the the DET ajis02-895 200 6 responsibility responsibility NOUN ajis02-895 200 7 of of ADP ajis02-895 200 8 the the DET ajis02-895 200 9 developers developer NOUN ajis02-895 200 10 to to PART ajis02-895 200 11 promote promote VERB ajis02-895 200 12 their their PRON ajis02-895 200 13 sbr sbr NOUN ajis02-895 200 14 - - PUNCT ajis02-895 200 15 enabled enable VERB ajis02-895 200 16 software software NOUN ajis02-895 200 17 . . PUNCT ajis02-895 201 1 perhaps perhaps ADV ajis02-895 201 2 they they PRON ajis02-895 201 3 should should AUX ajis02-895 201 4 let let VERB ajis02-895 201 5 more more ADJ ajis02-895 201 6 people people NOUN ajis02-895 201 7 in in ADP ajis02-895 201 8 particular particular ADJ ajis02-895 201 9 accountants accountant NOUN ajis02-895 201 10 try try VERB ajis02-895 201 11 their their PRON ajis02-895 201 12 software software NOUN ajis02-895 201 13 . . PUNCT ajis02-895 202 1 moreover moreover ADV ajis02-895 202 2 , , PUNCT ajis02-895 202 3 the the DET ajis02-895 202 4 sbr sbr PROPN ajis02-895 202 5 board board NOUN ajis02-895 202 6 may may AUX ajis02-895 202 7 consider consider VERB ajis02-895 202 8 providing provide VERB ajis02-895 202 9 temporary temporary ADJ ajis02-895 202 10 auskeys auskey NOUN ajis02-895 202 11 ( ( PUNCT ajis02-895 202 12 session session NOUN ajis02-895 202 13 keys key NOUN ajis02-895 202 14 ) ) PUNCT ajis02-895 202 15 to to PART ajis02-895 202 16 facilitate facilitate VERB ajis02-895 202 17 software software NOUN ajis02-895 202 18 trials trial NOUN ajis02-895 202 19 . . PUNCT ajis02-895 203 1 the the DET ajis02-895 203 2 u.s u.s PROPN ajis02-895 203 3 . . PROPN ajis02-895 203 4 securities securities PROPN ajis02-895 203 5 and and CCONJ ajis02-895 203 6 exchange exchange PROPN ajis02-895 203 7 commission commission PROPN ajis02-895 203 8 ( ( PUNCT ajis02-895 203 9 sec sec PROPN ajis02-895 203 10 ) ) PUNCT ajis02-895 203 11 website website NOUN ajis02-895 203 12 ( ( PUNCT ajis02-895 203 13 www.sec.gov www.sec.gov PRON ajis02-895 203 14 ) ) PUNCT ajis02-895 203 15 allows allow VERB ajis02-895 203 16 people people NOUN ajis02-895 203 17 to to PART ajis02-895 203 18 easily easily ADV ajis02-895 203 19 access access VERB ajis02-895 203 20 company company NOUN ajis02-895 203 21 reports report NOUN ajis02-895 203 22 and and CCONJ ajis02-895 203 23 compare compare VERB ajis02-895 203 24 them they PRON ajis02-895 203 25 in in ADP ajis02-895 203 26 different different ADJ ajis02-895 203 27 formats format NOUN ajis02-895 203 28 . . PUNCT ajis02-895 204 1 with with ADP ajis02-895 204 2 the the DET ajis02-895 204 3 black black PROPN ajis02-895 204 4 box box PROPN ajis02-895 204 5 design design NOUN ajis02-895 204 6 of of ADP ajis02-895 204 7 sbr sbr NOUN ajis02-895 204 8 in in ADP ajis02-895 204 9 australia australia PROPN ajis02-895 204 10 and and CCONJ ajis02-895 204 11 limited limited ADJ ajis02-895 204 12 information information NOUN ajis02-895 204 13 on on ADP ajis02-895 204 14 costs cost NOUN ajis02-895 204 15 , , PUNCT ajis02-895 204 16 observability observability NOUN ajis02-895 204 17 is be AUX ajis02-895 204 18 also also ADV ajis02-895 204 19 an an DET ajis02-895 204 20 issue issue NOUN ajis02-895 204 21 . . PUNCT ajis02-895 205 1 it it PRON ajis02-895 205 2 is be AUX ajis02-895 205 3 difficult difficult ADJ ajis02-895 205 4 for for SCONJ ajis02-895 205 5 anyone anyone PRON ajis02-895 205 6 to to PART ajis02-895 205 7 see see VERB ajis02-895 205 8 how how SCONJ ajis02-895 205 9 an an DET ajis02-895 205 10 xbrl xbrl PROPN ajis02-895 205 11 instance instance PROPN ajis02-895 205 12 document document NOUN ajis02-895 205 13 looks look VERB ajis02-895 205 14 like like ADP ajis02-895 205 15 , , PUNCT ajis02-895 205 16 how how SCONJ ajis02-895 205 17 sbr sbr NOUN ajis02-895 205 18 works work VERB ajis02-895 205 19 , , PUNCT ajis02-895 205 20 or or CCONJ ajis02-895 205 21 any any DET ajis02-895 205 22 relative relative ADJ ajis02-895 205 23 advantages advantage NOUN ajis02-895 205 24 brought bring VERB ajis02-895 205 25 by by ADP ajis02-895 205 26 sbr sbr NOUN ajis02-895 205 27 . . PUNCT ajis02-895 206 1 we we PRON ajis02-895 206 2 would would AUX ajis02-895 206 3 recommend recommend VERB ajis02-895 206 4 the the DET ajis02-895 206 5 sbr sbr PROPN ajis02-895 206 6 board board NOUN ajis02-895 206 7 consider consider VERB ajis02-895 206 8 providing provide VERB ajis02-895 206 9 sample sample NOUN ajis02-895 206 10 documents document NOUN ajis02-895 206 11 in in ADP ajis02-895 206 12 both both CCONJ ajis02-895 206 13 xbrl xbrl PROPN ajis02-895 206 14 and and CCONJ ajis02-895 206 15 non non ADJ ajis02-895 206 16 - - ADJ ajis02-895 206 17 xbrl xbrl ADJ ajis02-895 206 18 format format NOUN ajis02-895 206 19 for for ADP ajis02-895 206 20 the the DET ajis02-895 206 21 general general ADJ ajis02-895 206 22 public public NOUN ajis02-895 206 23 ’s ’s PART ajis02-895 206 24 perusal perusal NOUN ajis02-895 206 25 . . PUNCT ajis02-895 207 1 toe toe NOUN ajis02-895 207 2 technological technological ADJ ajis02-895 207 3 perspective perspective NOUN ajis02-895 207 4 : : PUNCT ajis02-895 207 5 perceived perceive VERB ajis02-895 207 6 costs cost NOUN ajis02-895 207 7 reducing reduce VERB ajis02-895 207 8 business business NOUN ajis02-895 207 9 compliance compliance NOUN ajis02-895 207 10 costs cost NOUN ajis02-895 207 11 is be AUX ajis02-895 207 12 the the DET ajis02-895 207 13 primary primary ADJ ajis02-895 207 14 objective objective NOUN ajis02-895 207 15 of of ADP ajis02-895 207 16 sbr sbr NOUN ajis02-895 207 17 . . PUNCT ajis02-895 208 1 it it PRON ajis02-895 208 2 was be AUX ajis02-895 208 3 estimated estimate VERB ajis02-895 208 4 the the DET ajis02-895 208 5 sbr sbr PROPN ajis02-895 208 6 initiative initiative NOUN ajis02-895 208 7 would would AUX ajis02-895 208 8 cost cost VERB ajis02-895 208 9 around around ADP ajis02-895 208 10 a$320 a$320 NOUN ajis02-895 208 11 million million NUM ajis02-895 208 12 over over ADP ajis02-895 208 13 six six NUM ajis02-895 208 14 years year NOUN ajis02-895 208 15 ( ( PUNCT ajis02-895 208 16 brands brand NOUN ajis02-895 208 17 , , PUNCT ajis02-895 208 18 2012b 2012b NUM ajis02-895 208 19 ; ; PUNCT ajis02-895 208 20 madden madden PROPN ajis02-895 208 21 , , PUNCT ajis02-895 208 22 2011 2011 NUM ajis02-895 208 23 ) ) PUNCT ajis02-895 208 24 . . PUNCT ajis02-895 209 1 nevertheless nevertheless ADV ajis02-895 209 2 , , PUNCT ajis02-895 209 3 the the DET ajis02-895 209 4 cost cost NOUN ajis02-895 209 5 of of ADP ajis02-895 209 6 sbr sbr NOUN ajis02-895 209 7 to to ADP ajis02-895 209 8 businesses business NOUN ajis02-895 209 9 such such ADJ ajis02-895 209 10 as as ADP ajis02-895 209 11 development development NOUN ajis02-895 209 12 or or CCONJ ajis02-895 209 13 purchase purchase NOUN ajis02-895 209 14 of of ADP ajis02-895 209 15 sbr sbr NOUN ajis02-895 209 16 - - PUNCT ajis02-895 209 17 enabled enable VERB ajis02-895 209 18 software software NOUN ajis02-895 209 19 , , PUNCT ajis02-895 209 20 quality quality NOUN ajis02-895 209 21 assurance assurance NOUN ajis02-895 209 22 , , PUNCT ajis02-895 209 23 training training NOUN ajis02-895 209 24 , , PUNCT ajis02-895 209 25 and and CCONJ ajis02-895 209 26 software software NOUN ajis02-895 209 27 maintenance maintenance NOUN ajis02-895 209 28 which which PRON ajis02-895 209 29 might might AUX ajis02-895 209 30 offset offset VERB ajis02-895 209 31 the the DET ajis02-895 209 32 targeted target VERB ajis02-895 209 33 cost cost NOUN ajis02-895 209 34 savings saving NOUN ajis02-895 209 35 is be AUX ajis02-895 209 36 hardly hardly ADV ajis02-895 209 37 mentioned mention VERB ajis02-895 209 38 by by ADP ajis02-895 209 39 the the DET ajis02-895 209 40 australian australian ADJ ajis02-895 209 41 government government NOUN ajis02-895 209 42 agencies agency NOUN ajis02-895 209 43 ( ( PUNCT ajis02-895 209 44 alles alle NOUN ajis02-895 209 45 & & CCONJ ajis02-895 209 46 gray gray ADJ ajis02-895 209 47 , , PUNCT ajis02-895 209 48 2012 2012 NUM ajis02-895 209 49 ) ) PUNCT ajis02-895 209 50 . . PUNCT ajis02-895 210 1 cost cost NOUN ajis02-895 210 2 to to ADP ajis02-895 210 3 other other ADJ ajis02-895 210 4 groups group NOUN ajis02-895 210 5 of of ADP ajis02-895 210 6 stakeholders stakeholder NOUN ajis02-895 210 7 , , PUNCT ajis02-895 210 8 such such ADJ ajis02-895 210 9 as as ADP ajis02-895 210 10 software software NOUN ajis02-895 210 11 developers developer NOUN ajis02-895 210 12 , , PUNCT ajis02-895 210 13 accountants accountant NOUN ajis02-895 210 14 , , PUNCT ajis02-895 210 15 and and CCONJ ajis02-895 210 16 financial financial ADJ ajis02-895 210 17 reports report NOUN ajis02-895 210 18 users user NOUN ajis02-895 210 19 , , PUNCT ajis02-895 210 20 also also ADV ajis02-895 210 21 have have AUX ajis02-895 210 22 not not PART ajis02-895 210 23 been be AUX ajis02-895 210 24 mentioned mention VERB ajis02-895 210 25 . . PUNCT ajis02-895 211 1 prior prior ADJ ajis02-895 211 2 literature literature NOUN ajis02-895 211 3 provides provide VERB ajis02-895 211 4 a a DET ajis02-895 211 5 good good ADJ ajis02-895 211 6 guidance guidance NOUN ajis02-895 211 7 of of ADP ajis02-895 211 8 the the DET ajis02-895 211 9 potential potential ADJ ajis02-895 211 10 costs cost NOUN ajis02-895 211 11 related relate VERB ajis02-895 211 12 to to ADP ajis02-895 211 13 xbrl xbrl PROPN ajis02-895 211 14 in in ADP ajis02-895 211 15 general general ADJ ajis02-895 211 16 ( ( PUNCT ajis02-895 211 17 alles alle NOUN ajis02-895 211 18 & & CCONJ ajis02-895 211 19 gray gray ADJ ajis02-895 211 20 2012 2012 NUM ajis02-895 211 21 ; ; PUNCT ajis02-895 211 22 pinsker pinsker PROPN ajis02-895 211 23 & & CCONJ ajis02-895 211 24 li li PROPN ajis02-895 211 25 2008 2008 NUM ajis02-895 211 26 ) ) PUNCT ajis02-895 211 27 . . PUNCT ajis02-895 212 1 for for ADP ajis02-895 212 2 example example NOUN ajis02-895 212 3 , , PUNCT ajis02-895 212 4 alles alle NOUN ajis02-895 212 5 & & CCONJ ajis02-895 212 6 gray gray ADJ ajis02-895 212 7 ( ( PUNCT ajis02-895 212 8 2012 2012 NUM ajis02-895 212 9 ) ) PUNCT ajis02-895 212 10 estimated estimate VERB ajis02-895 212 11 the the DET ajis02-895 212 12 various various ADJ ajis02-895 212 13 types type NOUN ajis02-895 212 14 of of ADP ajis02-895 212 15 costs cost NOUN ajis02-895 212 16 related relate VERB ajis02-895 212 17 to to ADP ajis02-895 212 18 the the DET ajis02-895 212 19 preparation preparation NOUN ajis02-895 212 20 of of ADP ajis02-895 212 21 xbrl xbrl PROPN ajis02-895 212 22 reports report NOUN ajis02-895 212 23 over over ADP ajis02-895 212 24 the the DET ajis02-895 212 25 phasing phasing NOUN ajis02-895 212 26 - - PUNCT ajis02-895 212 27 in in ADP ajis02-895 212 28 periods period NOUN ajis02-895 212 29 in in ADP ajis02-895 212 30 the the DET ajis02-895 212 31 u.s u.s PROPN ajis02-895 212 32 . . PROPN ajis02-895 212 33 in in ADP ajis02-895 212 34 another another DET ajis02-895 212 35 study study NOUN ajis02-895 212 36 , , PUNCT ajis02-895 212 37 the the DET ajis02-895 212 38 initial initial ADJ ajis02-895 212 39 filing filing NOUN ajis02-895 212 40 of of ADP ajis02-895 212 41 xbrl xbrl PROPN ajis02-895 212 42 reports report NOUN ajis02-895 212 43 to to ADP ajis02-895 212 44 the the DET ajis02-895 212 45 sec sec PROPN ajis02-895 212 46 required require VERB ajis02-895 212 47 over over ADP ajis02-895 212 48 120 120 NUM ajis02-895 212 49 hours hour NOUN ajis02-895 212 50 and and CCONJ ajis02-895 212 51 the the DET ajis02-895 212 52 estimated estimate VERB ajis02-895 212 53 cost cost NOUN ajis02-895 212 54 was be AUX ajis02-895 212 55 between between ADP ajis02-895 212 56 $ $ SYM ajis02-895 212 57 47,000 47,000 NUM ajis02-895 212 58 and and CCONJ ajis02-895 212 59 $ $ SYM ajis02-895 212 60 89,000 89,000 NUM ajis02-895 212 61 ( ( PUNCT ajis02-895 212 62 weirich weirich X ajis02-895 212 63 & & CCONJ ajis02-895 212 64 harrast harrast PROPN ajis02-895 212 65 , , PUNCT ajis02-895 212 66 2010 2010 NUM ajis02-895 212 67 ) ) PUNCT ajis02-895 212 68 . . PUNCT ajis02-895 213 1 yet yet ADV ajis02-895 213 2 because because SCONJ ajis02-895 213 3 of of ADP ajis02-895 213 4 the the DET ajis02-895 213 5 specific specific ADJ ajis02-895 213 6 design design NOUN ajis02-895 213 7 of of ADP ajis02-895 213 8 sbr sbr NOUN ajis02-895 213 9 , , PUNCT ajis02-895 213 10 costing cost VERB ajis02-895 213 11 estimates estimate NOUN ajis02-895 213 12 for for ADP ajis02-895 213 13 u.s u.s PROPN ajis02-895 213 14 . . PROPN ajis02-895 213 15 companies company NOUN ajis02-895 213 16 are be AUX ajis02-895 213 17 not not PART ajis02-895 213 18 applicable applicable ADJ ajis02-895 213 19 in in ADP ajis02-895 213 20 the the DET ajis02-895 213 21 australian australian ADJ ajis02-895 213 22 context context NOUN ajis02-895 213 23 . . PUNCT ajis02-895 214 1 one one NUM ajis02-895 214 2 possible possible ADJ ajis02-895 214 3 explanation explanation NOUN ajis02-895 214 4 for for ADP ajis02-895 214 5 the the DET ajis02-895 214 6 insignificant insignificant ADJ ajis02-895 214 7 correlation correlation NOUN ajis02-895 214 8 between between ADP ajis02-895 214 9 perceived perceive VERB ajis02-895 214 10 financial financial ADJ ajis02-895 214 11 cost cost NOUN ajis02-895 214 12 and and CCONJ ajis02-895 214 13 sbr sbr NOUN ajis02-895 214 14 adoption adoption NOUN ajis02-895 214 15 in in ADP ajis02-895 214 16 azam azam PROPN ajis02-895 214 17 & & CCONJ ajis02-895 214 18 taylor taylor PROPN ajis02-895 214 19 ( ( PUNCT ajis02-895 214 20 2012 2012 NUM ajis02-895 214 21 ) ) PUNCT ajis02-895 214 22 is be AUX ajis02-895 214 23 that that SCONJ ajis02-895 214 24 chief chief ADJ ajis02-895 214 25 financial financial ADJ ajis02-895 214 26 officers officer NOUN ajis02-895 214 27 had have VERB ajis02-895 214 28 insufficient insufficient ADJ ajis02-895 214 29 knowledge knowledge NOUN ajis02-895 214 30 about about ADP ajis02-895 214 31 sbr sbr NOUN ajis02-895 214 32 costing cost VERB ajis02-895 214 33 to to PART ajis02-895 214 34 answer answer VERB ajis02-895 214 35 the the DET ajis02-895 214 36 survey survey NOUN ajis02-895 214 37 questions question NOUN ajis02-895 214 38 . . PUNCT ajis02-895 215 1 therefore therefore ADV ajis02-895 215 2 , , PUNCT ajis02-895 215 3 we we PRON ajis02-895 215 4 believe believe VERB ajis02-895 215 5 empirical empirical ADJ ajis02-895 215 6 studies study NOUN ajis02-895 215 7 of of ADP ajis02-895 215 8 the the DET ajis02-895 215 9 costs cost NOUN ajis02-895 215 10 of of ADP ajis02-895 215 11 sbr sbr NOUN ajis02-895 215 12 in in ADP ajis02-895 215 13 the the DET ajis02-895 215 14 australian australian ADJ ajis02-895 215 15 environment environment NOUN ajis02-895 215 16 are be AUX ajis02-895 215 17 required require VERB ajis02-895 215 18 to to PART ajis02-895 215 19 provide provide VERB ajis02-895 215 20 businesses business NOUN ajis02-895 215 21 australasian australasian ADJ ajis02-895 215 22 journal journal NOUN ajis02-895 215 23 of of ADP ajis02-895 215 24 information information NOUN ajis02-895 215 25 systems system NOUN ajis02-895 215 26 volume volume NOUN ajis02-895 215 27 18 18 NUM ajis02-895 215 28 number number NOUN ajis02-895 215 29 3 3 NUM ajis02-895 215 30 2014 2014 NUM ajis02-895 215 31 38 38 NUM ajis02-895 215 32 with with ADP ajis02-895 215 33 first first ADJ ajis02-895 215 34 - - PUNCT ajis02-895 215 35 hand hand NOUN ajis02-895 215 36 information information NOUN ajis02-895 215 37 . . PUNCT ajis02-895 216 1 for for ADP ajis02-895 216 2 example example NOUN ajis02-895 216 3 , , PUNCT ajis02-895 216 4 for for ADP ajis02-895 216 5 those those DET ajis02-895 216 6 businesses business NOUN ajis02-895 216 7 that that PRON ajis02-895 216 8 have have AUX ajis02-895 216 9 adopted adopt VERB ajis02-895 216 10 sbr sbr NOUN ajis02-895 216 11 , , PUNCT ajis02-895 216 12 which which DET ajis02-895 216 13 software software NOUN ajis02-895 216 14 product product NOUN ajis02-895 216 15 have have VERB ajis02-895 216 16 they they PRON ajis02-895 216 17 adopted adopt VERB ajis02-895 216 18 and and CCONJ ajis02-895 216 19 how how SCONJ ajis02-895 216 20 much much ADJ ajis02-895 216 21 did do AUX ajis02-895 216 22 they they PRON ajis02-895 216 23 spend spend VERB ajis02-895 216 24 in in ADP ajis02-895 216 25 the the DET ajis02-895 216 26 first first ADJ ajis02-895 216 27 year year NOUN ajis02-895 216 28 of of ADP ajis02-895 216 29 adoption adoption NOUN ajis02-895 216 30 ? ? PUNCT ajis02-895 217 1 a a DET ajis02-895 217 2 breakdown breakdown NOUN ajis02-895 217 3 of of ADP ajis02-895 217 4 costs cost NOUN ajis02-895 217 5 would would AUX ajis02-895 217 6 be be AUX ajis02-895 217 7 useful useful ADJ ajis02-895 217 8 to to ADP ajis02-895 217 9 australian australian ADJ ajis02-895 217 10 businesses business NOUN ajis02-895 217 11 . . PUNCT ajis02-895 218 1 such such ADJ ajis02-895 218 2 information information NOUN ajis02-895 218 3 would would AUX ajis02-895 218 4 be be AUX ajis02-895 218 5 particularly particularly ADV ajis02-895 218 6 useful useful ADJ ajis02-895 218 7 in in ADP ajis02-895 218 8 persuading persuade VERB ajis02-895 218 9 businesses business NOUN ajis02-895 218 10 if if SCONJ ajis02-895 218 11 the the DET ajis02-895 218 12 sbr sbr PROPN ajis02-895 218 13 board board PROPN ajis02-895 218 14 decides decide VERB ajis02-895 218 15 to to PART ajis02-895 218 16 keep keep VERB ajis02-895 218 17 sbr sbr PROPN ajis02-895 218 18 voluntary voluntary ADJ ajis02-895 218 19 for for ADP ajis02-895 218 20 asic asic NOUN ajis02-895 218 21 . . PUNCT ajis02-895 219 1 toe toe NOUN ajis02-895 219 2 technological technological ADJ ajis02-895 219 3 perspective perspective NOUN ajis02-895 219 4 : : PUNCT ajis02-895 219 5 quality quality NOUN ajis02-895 219 6 an an DET ajis02-895 219 7 important important ADJ ajis02-895 219 8 question question NOUN ajis02-895 219 9 that that PRON ajis02-895 219 10 seems seem VERB ajis02-895 219 11 to to PART ajis02-895 219 12 be be AUX ajis02-895 219 13 overlooked overlook VERB ajis02-895 219 14 is be AUX ajis02-895 219 15 how how SCONJ ajis02-895 219 16 much much ADJ ajis02-895 219 17 businesses business NOUN ajis02-895 219 18 , , PUNCT ajis02-895 219 19 government government NOUN ajis02-895 219 20 agencies agency NOUN ajis02-895 219 21 and and CCONJ ajis02-895 219 22 other other ADJ ajis02-895 219 23 stakeholders stakeholder NOUN ajis02-895 219 24 can can AUX ajis02-895 219 25 trust trust VERB ajis02-895 219 26 and and CCONJ ajis02-895 219 27 rely rely VERB ajis02-895 219 28 on on ADP ajis02-895 219 29 the the DET ajis02-895 219 30 sbr sbr NOUN ajis02-895 219 31 - - PUNCT ajis02-895 219 32 enabled enable VERB ajis02-895 219 33 software software NOUN ajis02-895 219 34 and and CCONJ ajis02-895 219 35 ultimately ultimately ADV ajis02-895 219 36 the the DET ajis02-895 219 37 submitted submit VERB ajis02-895 219 38 forms form NOUN ajis02-895 219 39 and and CCONJ ajis02-895 219 40 reports report NOUN ajis02-895 219 41 . . PUNCT ajis02-895 220 1 the the DET ajis02-895 220 2 quality quality NOUN ajis02-895 220 3 of of ADP ajis02-895 220 4 forms form NOUN ajis02-895 220 5 and and CCONJ ajis02-895 220 6 reports report NOUN ajis02-895 220 7 submitted submit VERB ajis02-895 220 8 through through ADP ajis02-895 220 9 sbr sbr NOUN ajis02-895 220 10 depends depend VERB ajis02-895 220 11 largely largely ADV ajis02-895 220 12 on on ADP ajis02-895 220 13 the the DET ajis02-895 220 14 quality quality NOUN ajis02-895 220 15 of of ADP ajis02-895 220 16 software software NOUN ajis02-895 220 17 . . PUNCT ajis02-895 221 1 prior prior ADJ ajis02-895 221 2 research research NOUN ajis02-895 221 3 in in ADP ajis02-895 221 4 the the DET ajis02-895 221 5 u.s u.s PROPN ajis02-895 221 6 . . PROPN ajis02-895 221 7 repeatedly repeatedly ADV ajis02-895 221 8 shows show VERB ajis02-895 221 9 that that SCONJ ajis02-895 221 10 the the DET ajis02-895 221 11 tagging tagging NOUN ajis02-895 221 12 process process NOUN ajis02-895 221 13 is be AUX ajis02-895 221 14 error error NOUN ajis02-895 221 15 - - PUNCT ajis02-895 221 16 prone prone ADJ ajis02-895 221 17 and and CCONJ ajis02-895 221 18 poor poor ADJ ajis02-895 221 19 quality quality NOUN ajis02-895 221 20 control control NOUN ajis02-895 221 21 reduces reduce VERB ajis02-895 221 22 the the DET ajis02-895 221 23 usefulness usefulness NOUN ajis02-895 221 24 and and CCONJ ajis02-895 221 25 acceptance acceptance NOUN ajis02-895 221 26 of of ADP ajis02-895 221 27 xbrl xbrl PROPN ajis02-895 221 28 financial financial ADJ ajis02-895 221 29 reports report NOUN ajis02-895 221 30 ( ( PUNCT ajis02-895 221 31 boritz boritz PROPN ajis02-895 221 32 & & CCONJ ajis02-895 221 33 no no PROPN ajis02-895 221 34 , , PUNCT ajis02-895 221 35 2008 2008 NUM ajis02-895 221 36 ) ) PUNCT ajis02-895 221 37 . . PUNCT ajis02-895 222 1 it it PRON ajis02-895 222 2 is be AUX ajis02-895 222 3 easy easy ADJ ajis02-895 222 4 for for SCONJ ajis02-895 222 5 software software NOUN ajis02-895 222 6 developers developer NOUN ajis02-895 222 7 to to PART ajis02-895 222 8 use use VERB ajis02-895 222 9 tags tag NOUN ajis02-895 222 10 incorrectly incorrectly ADV ajis02-895 222 11 because because SCONJ ajis02-895 222 12 of of ADP ajis02-895 222 13 the the DET ajis02-895 222 14 large large ADJ ajis02-895 222 15 number number NOUN ajis02-895 222 16 of of ADP ajis02-895 222 17 tags tag NOUN ajis02-895 222 18 in in ADP ajis02-895 222 19 a a DET ajis02-895 222 20 taxonomy taxonomy NOUN ajis02-895 222 21 ( ( PUNCT ajis02-895 222 22 weirich weirich X ajis02-895 222 23 & & CCONJ ajis02-895 222 24 harrast harrast PROPN ajis02-895 222 25 , , PUNCT ajis02-895 222 26 2010 2010 NUM ajis02-895 222 27 ) ) PUNCT ajis02-895 222 28 . . PUNCT ajis02-895 223 1 other other ADJ ajis02-895 223 2 errors error NOUN ajis02-895 223 3 include include VERB ajis02-895 223 4 tagging tag VERB ajis02-895 223 5 a a DET ajis02-895 223 6 figure figure NOUN ajis02-895 223 7 with with ADP ajis02-895 223 8 negative negative ADJ ajis02-895 223 9 instead instead ADV ajis02-895 223 10 of of ADP ajis02-895 223 11 positive positive ADJ ajis02-895 223 12 value value NOUN ajis02-895 223 13 ( ( PUNCT ajis02-895 223 14 bartley bartley PROPN ajis02-895 223 15 et et PROPN ajis02-895 223 16 al al PROPN ajis02-895 223 17 . . PROPN ajis02-895 223 18 , , PUNCT ajis02-895 223 19 2010 2010 NUM ajis02-895 223 20 ; ; PUNCT ajis02-895 223 21 debreceny debreceny PROPN ajis02-895 223 22 et et PROPN ajis02-895 223 23 al al PROPN ajis02-895 223 24 . . PROPN ajis02-895 223 25 , , PUNCT ajis02-895 223 26 2010 2010 NUM ajis02-895 223 27 ) ) PUNCT ajis02-895 223 28 . . PUNCT ajis02-895 224 1 research research NOUN ajis02-895 224 2 has have AUX ajis02-895 224 3 also also ADV ajis02-895 224 4 shown show VERB ajis02-895 224 5 that that SCONJ ajis02-895 224 6 some some DET ajis02-895 224 7 xbrl xbrl PROPN ajis02-895 224 8 software software NOUN ajis02-895 224 9 products product NOUN ajis02-895 224 10 provide provide VERB ajis02-895 224 11 better well ADJ ajis02-895 224 12 data datum NOUN ajis02-895 224 13 checking check VERB ajis02-895 224 14 than than ADP ajis02-895 224 15 the the DET ajis02-895 224 16 others other NOUN ajis02-895 224 17 ( ( PUNCT ajis02-895 224 18 debreceny debreceny PROPN ajis02-895 224 19 et et PROPN ajis02-895 224 20 al al PROPN ajis02-895 224 21 . . PROPN ajis02-895 224 22 , , PUNCT ajis02-895 224 23 2010 2010 NUM ajis02-895 224 24 ) ) PUNCT ajis02-895 224 25 . . PUNCT ajis02-895 225 1 yet yet ADV ajis02-895 225 2 in in ADP ajis02-895 225 3 australia australia PROPN ajis02-895 225 4 , , PUNCT ajis02-895 225 5 sbr sbr NOUN ajis02-895 225 6 - - PUNCT ajis02-895 225 7 enabled enable VERB ajis02-895 225 8 software software NOUN ajis02-895 225 9 products product NOUN ajis02-895 225 10 are be AUX ajis02-895 225 11 allowed allow VERB ajis02-895 225 12 to to PART ajis02-895 225 13 be be AUX ajis02-895 225 14 self self NOUN ajis02-895 225 15 - - PUNCT ajis02-895 225 16 certified certify VERB ajis02-895 225 17 and and CCONJ ajis02-895 225 18 the the DET ajis02-895 225 19 issue issue NOUN ajis02-895 225 20 of of ADP ajis02-895 225 21 quality quality NOUN ajis02-895 225 22 assurance assurance NOUN ajis02-895 225 23 is be AUX ajis02-895 225 24 hardly hardly ADV ajis02-895 225 25 mentioned mention VERB ajis02-895 225 26 by by ADP ajis02-895 225 27 sbr sbr NOUN ajis02-895 225 28 promoters promoter NOUN ajis02-895 225 29 . . PUNCT ajis02-895 226 1 the the DET ajis02-895 226 2 fact fact NOUN ajis02-895 226 3 that that SCONJ ajis02-895 226 4 software software NOUN ajis02-895 226 5 developers developer NOUN ajis02-895 226 6 re re VERB ajis02-895 226 7 - - NOUN ajis02-895 226 8 issue issue VERB ajis02-895 226 9 the the DET ajis02-895 226 10 same same ADJ ajis02-895 226 11 version version NOUN ajis02-895 226 12 of of ADP ajis02-895 226 13 sbr sbr NOUN ajis02-895 226 14 - - PUNCT ajis02-895 226 15 enabled enable VERB ajis02-895 226 16 software software NOUN ajis02-895 226 17 proves prove VERB ajis02-895 226 18 that that SCONJ ajis02-895 226 19 quality quality NOUN ajis02-895 226 20 of of ADP ajis02-895 226 21 sbr sbr NOUN ajis02-895 226 22 - - PUNCT ajis02-895 226 23 enabled enable VERB ajis02-895 226 24 software software NOUN ajis02-895 226 25 is be AUX ajis02-895 226 26 not not PART ajis02-895 226 27 guaranteed guarantee VERB ajis02-895 226 28 ( ( PUNCT ajis02-895 226 29 sbr sbr NOUN ajis02-895 226 30 , , PUNCT ajis02-895 226 31 2013 2013 NUM ajis02-895 226 32 ) ) PUNCT ajis02-895 226 33 . . PUNCT ajis02-895 227 1 but but CCONJ ajis02-895 227 2 how how SCONJ ajis02-895 227 3 should should AUX ajis02-895 227 4 sbr sbr NOUN ajis02-895 227 5 - - PUNCT ajis02-895 227 6 enabled enable VERB ajis02-895 227 7 software software NOUN ajis02-895 227 8 be be AUX ajis02-895 227 9 tested test VERB ajis02-895 227 10 by by ADP ajis02-895 227 11 businesses business NOUN ajis02-895 227 12 ? ? PUNCT ajis02-895 228 1 perhaps perhaps ADV ajis02-895 228 2 validation validation NOUN ajis02-895 228 3 software software NOUN ajis02-895 228 4 like like ADP ajis02-895 228 5 that that PRON ajis02-895 228 6 described describe VERB ajis02-895 228 7 in in ADP ajis02-895 228 8 bortiz bortiz PROPN ajis02-895 228 9 & & CCONJ ajis02-895 228 10 no no PRON ajis02-895 228 11 ( ( PUNCT ajis02-895 228 12 2008 2008 NUM ajis02-895 228 13 ) ) PUNCT ajis02-895 228 14 need need VERB ajis02-895 228 15 to to PART ajis02-895 228 16 be be AUX ajis02-895 228 17 considered consider VERB ajis02-895 228 18 . . PUNCT ajis02-895 229 1 future future ADJ ajis02-895 229 2 research research NOUN ajis02-895 229 3 that that PRON ajis02-895 229 4 examines examine VERB ajis02-895 229 5 the the DET ajis02-895 229 6 quality quality NOUN ajis02-895 229 7 of of ADP ajis02-895 229 8 sbr sbr NOUN ajis02-895 229 9 - - PUNCT ajis02-895 229 10 enabled enable VERB ajis02-895 229 11 software software NOUN ajis02-895 229 12 would would AUX ajis02-895 229 13 be be AUX ajis02-895 229 14 useful useful ADJ ajis02-895 229 15 to to ADP ajis02-895 229 16 businesses business NOUN ajis02-895 229 17 . . PUNCT ajis02-895 230 1 currently currently ADV ajis02-895 230 2 apra apra ADV ajis02-895 230 3 is be AUX ajis02-895 230 4 the the DET ajis02-895 230 5 only only ADJ ajis02-895 230 6 agency agency NOUN ajis02-895 230 7 that that PRON ajis02-895 230 8 specifies specify VERB ajis02-895 230 9 the the DET ajis02-895 230 10 audit audit NOUN ajis02-895 230 11 requirements requirement NOUN ajis02-895 230 12 of of ADP ajis02-895 230 13 different different ADJ ajis02-895 230 14 sbr sbr NOUN ajis02-895 230 15 forms form NOUN ajis02-895 230 16 . . PUNCT ajis02-895 231 1 all all DET ajis02-895 231 2 other other ADJ ajis02-895 231 3 agencies agency NOUN ajis02-895 231 4 seem seem VERB ajis02-895 231 5 to to PART ajis02-895 231 6 have have VERB ajis02-895 231 7 a a DET ajis02-895 231 8 trusting trusting ADJ ajis02-895 231 9 attitude attitude NOUN ajis02-895 231 10 toward toward ADP ajis02-895 231 11 sbr sbr NOUN ajis02-895 231 12 - - PUNCT ajis02-895 231 13 enabled enable VERB ajis02-895 231 14 software software NOUN ajis02-895 231 15 and and CCONJ ajis02-895 231 16 sbr sbr NOUN ajis02-895 231 17 - - PUNCT ajis02-895 231 18 enabled enable VERB ajis02-895 231 19 forms form NOUN ajis02-895 231 20 and and CCONJ ajis02-895 231 21 have have AUX ajis02-895 231 22 not not PART ajis02-895 231 23 set set VERB ajis02-895 231 24 specific specific ADJ ajis02-895 231 25 requirements requirement NOUN ajis02-895 231 26 . . PUNCT ajis02-895 232 1 such such DET ajis02-895 232 2 a a DET ajis02-895 232 3 lax lax ADJ ajis02-895 232 4 attitude attitude NOUN ajis02-895 232 5 of of ADP ajis02-895 232 6 the the DET ajis02-895 232 7 participating participate VERB ajis02-895 232 8 agencies agency NOUN ajis02-895 232 9 in in ADP ajis02-895 232 10 australia australia PROPN ajis02-895 232 11 is be AUX ajis02-895 232 12 surprising surprising ADJ ajis02-895 232 13 given give VERB ajis02-895 232 14 the the DET ajis02-895 232 15 u.s u.s PROPN ajis02-895 232 16 . . PROPN ajis02-895 232 17 experience experience NOUN ajis02-895 232 18 . . PUNCT ajis02-895 233 1 under under ADP ajis02-895 233 2 the the DET ajis02-895 233 3 sec sec PROPN ajis02-895 233 4 mandatory mandatory ADJ ajis02-895 233 5 filing filing NOUN ajis02-895 233 6 program program NOUN ajis02-895 233 7 , , PUNCT ajis02-895 233 8 25 25 NUM ajis02-895 233 9 percent percent NOUN ajis02-895 233 10 of of ADP ajis02-895 233 11 approximately approximately ADV ajis02-895 233 12 400 400 NUM ajis02-895 233 13 companies company NOUN ajis02-895 233 14 had have VERB ajis02-895 233 15 errors error NOUN ajis02-895 233 16 in in ADP ajis02-895 233 17 their their PRON ajis02-895 233 18 furnished furnished ADJ ajis02-895 233 19 xbrl xbrl PROPN ajis02-895 233 20 reports report NOUN ajis02-895 233 21 ( ( PUNCT ajis02-895 233 22 debreceny debreceny PROPN ajis02-895 233 23 et et PROPN ajis02-895 233 24 al al PROPN ajis02-895 233 25 . . PROPN ajis02-895 233 26 , , PUNCT ajis02-895 233 27 2010 2010 NUM ajis02-895 233 28 ) ) PUNCT ajis02-895 233 29 and and CCONJ ajis02-895 233 30 the the DET ajis02-895 233 31 quality quality NOUN ajis02-895 233 32 of of ADP ajis02-895 233 33 xbrl xbrl PROPN ajis02-895 233 34 reports report NOUN ajis02-895 233 35 do do AUX ajis02-895 233 36 not not PART ajis02-895 233 37 necessarily necessarily ADV ajis02-895 233 38 improve improve VERB ajis02-895 233 39 over over ADP ajis02-895 233 40 time time NOUN ajis02-895 233 41 ( ( PUNCT ajis02-895 233 42 boritz boritz PROPN ajis02-895 233 43 & & CCONJ ajis02-895 233 44 no no PROPN ajis02-895 233 45 , , PUNCT ajis02-895 233 46 2008 2008 NUM ajis02-895 233 47 ) ) PUNCT ajis02-895 233 48 . . PUNCT ajis02-895 234 1 such such ADJ ajis02-895 234 2 results result NOUN ajis02-895 234 3 suggest suggest VERB ajis02-895 234 4 that that SCONJ ajis02-895 234 5 mandatory mandatory ADJ ajis02-895 234 6 filing filing NOUN ajis02-895 234 7 or or CCONJ ajis02-895 234 8 reduced reduce VERB ajis02-895 234 9 data datum NOUN ajis02-895 234 10 re re NOUN ajis02-895 234 11 - - NOUN ajis02-895 234 12 entry entry NOUN ajis02-895 234 13 does do AUX ajis02-895 234 14 not not PART ajis02-895 234 15 guarantee guarantee VERB ajis02-895 234 16 data datum NOUN ajis02-895 234 17 accuracy accuracy NOUN ajis02-895 234 18 . . PUNCT ajis02-895 235 1 hence hence ADV ajis02-895 235 2 , , PUNCT ajis02-895 235 3 measures measure NOUN ajis02-895 235 4 should should AUX ajis02-895 235 5 be be AUX ajis02-895 235 6 taken take VERB ajis02-895 235 7 to to PART ajis02-895 235 8 assure assure VERB ajis02-895 235 9 that that SCONJ ajis02-895 235 10 lodged lodge VERB ajis02-895 235 11 sbr sbr NOUN ajis02-895 235 12 forms form NOUN ajis02-895 235 13 are be AUX ajis02-895 235 14 accurate accurate ADJ ajis02-895 235 15 . . PUNCT ajis02-895 236 1 the the DET ajis02-895 236 2 sbr sbr PROPN ajis02-895 236 3 board board PROPN ajis02-895 236 4 and and CCONJ ajis02-895 236 5 australian australian ADJ ajis02-895 236 6 businesses business NOUN ajis02-895 236 7 might might AUX ajis02-895 236 8 find find VERB ajis02-895 236 9 validation validation NOUN ajis02-895 236 10 frameworks framework NOUN ajis02-895 236 11 proposed propose VERB ajis02-895 236 12 by by ADP ajis02-895 236 13 researchers researcher NOUN ajis02-895 236 14 useful useful ADJ ajis02-895 236 15 ( ( PUNCT ajis02-895 236 16 boritz boritz PROPN ajis02-895 236 17 & & CCONJ ajis02-895 236 18 no no PROPN ajis02-895 236 19 , , PUNCT ajis02-895 236 20 2011 2011 NUM ajis02-895 236 21 ; ; PUNCT ajis02-895 236 22 srivastava srivastava PROPN ajis02-895 236 23 & & CCONJ ajis02-895 236 24 kogan kogan PROPN ajis02-895 236 25 , , PUNCT ajis02-895 236 26 2010 2010 NUM ajis02-895 236 27 ) ) PUNCT ajis02-895 236 28 . . PUNCT ajis02-895 237 1 moreover moreover ADV ajis02-895 237 2 , , PUNCT ajis02-895 237 3 enforcing enforce VERB ajis02-895 237 4 accountability accountability NOUN ajis02-895 237 5 could could AUX ajis02-895 237 6 help help VERB ajis02-895 237 7 tackling tackle VERB ajis02-895 237 8 the the DET ajis02-895 237 9 quality quality NOUN ajis02-895 237 10 assurance assurance NOUN ajis02-895 237 11 problem problem NOUN ajis02-895 237 12 . . PUNCT ajis02-895 238 1 for for ADP ajis02-895 238 2 example example NOUN ajis02-895 238 3 , , PUNCT ajis02-895 238 4 who who PRON ajis02-895 238 5 should should AUX ajis02-895 238 6 be be AUX ajis02-895 238 7 responsible responsible ADJ ajis02-895 238 8 for for ADP ajis02-895 238 9 the the DET ajis02-895 238 10 quality quality NOUN ajis02-895 238 11 of of ADP ajis02-895 238 12 financial financial ADJ ajis02-895 238 13 reports report NOUN ajis02-895 238 14 generated generate VERB ajis02-895 238 15 from from ADP ajis02-895 238 16 the the DET ajis02-895 238 17 sbr sbr NOUN ajis02-895 238 18 - - PUNCT ajis02-895 238 19 enabled enable VERB ajis02-895 238 20 software software NOUN ajis02-895 238 21 and and CCONJ ajis02-895 238 22 lodged lodge VERB ajis02-895 238 23 with with ADP ajis02-895 238 24 the the DET ajis02-895 238 25 asic asic NOUN ajis02-895 238 26 ? ? PUNCT ajis02-895 239 1 moreover moreover ADV ajis02-895 239 2 , , PUNCT ajis02-895 239 3 should should AUX ajis02-895 239 4 businesses business NOUN ajis02-895 239 5 be be AUX ajis02-895 239 6 given give VERB ajis02-895 239 7 a a DET ajis02-895 239 8 grace grace NOUN ajis02-895 239 9 period period NOUN ajis02-895 239 10 to to PART ajis02-895 239 11 comply comply VERB ajis02-895 239 12 with with ADP ajis02-895 239 13 the the DET ajis02-895 239 14 quality quality NOUN ajis02-895 239 15 assurance assurance NOUN ajis02-895 239 16 requirements requirement NOUN ajis02-895 239 17 ? ? PUNCT ajis02-895 240 1 of of ADP ajis02-895 240 2 course course NOUN ajis02-895 240 3 , , PUNCT ajis02-895 240 4 the the DET ajis02-895 240 5 level level NOUN ajis02-895 240 6 of of ADP ajis02-895 240 7 assurance assurance NOUN ajis02-895 240 8 required require VERB ajis02-895 240 9 or or CCONJ ajis02-895 240 10 expected expect VERB ajis02-895 240 11 from from ADP ajis02-895 240 12 financial financial ADJ ajis02-895 240 13 reports report NOUN ajis02-895 240 14 depends depend VERB ajis02-895 240 15 on on ADP ajis02-895 240 16 whether whether SCONJ ajis02-895 240 17 sbr sbr NOUN ajis02-895 240 18 supplements supplement NOUN ajis02-895 240 19 or or CCONJ ajis02-895 240 20 replaces replace VERB ajis02-895 240 21 traditional traditional ADJ ajis02-895 240 22 reporting reporting NOUN ajis02-895 240 23 channels channel NOUN ajis02-895 240 24 or or CCONJ ajis02-895 240 25 formats format NOUN ajis02-895 240 26 ( ( PUNCT ajis02-895 240 27 plumlee plumlee PROPN ajis02-895 240 28 & & CCONJ ajis02-895 240 29 plumlee plumlee PROPN ajis02-895 240 30 , , PUNCT ajis02-895 240 31 2008 2008 NUM ajis02-895 240 32 ) ) PUNCT ajis02-895 240 33 . . PUNCT ajis02-895 241 1 if if SCONJ ajis02-895 241 2 asic asic PROPN ajis02-895 241 3 requires require VERB ajis02-895 241 4 business business NOUN ajis02-895 241 5 to to PART ajis02-895 241 6 submit submit VERB ajis02-895 241 7 xbrl xbrl PROPN ajis02-895 241 8 forms form NOUN ajis02-895 241 9 in in ADP ajis02-895 241 10 addition addition NOUN ajis02-895 241 11 to to ADP ajis02-895 241 12 pdf pdf NOUN ajis02-895 241 13 or or CCONJ ajis02-895 241 14 paper paper NOUN ajis02-895 241 15 forms form NOUN ajis02-895 241 16 , , PUNCT ajis02-895 241 17 it it PRON ajis02-895 241 18 needs need VERB ajis02-895 241 19 to to PART ajis02-895 241 20 state state VERB ajis02-895 241 21 clearly clearly ADV ajis02-895 241 22 whether whether SCONJ ajis02-895 241 23 chief chief ADJ ajis02-895 241 24 executive executive ADJ ajis02-895 241 25 officers officer NOUN ajis02-895 241 26 ( ( PUNCT ajis02-895 241 27 ceos ceos PROPN ajis02-895 241 28 ) ) PUNCT ajis02-895 241 29 will will AUX ajis02-895 241 30 be be AUX ajis02-895 241 31 asked ask VERB ajis02-895 241 32 to to PART ajis02-895 241 33 certify certify VERB ajis02-895 241 34 the the DET ajis02-895 241 35 xbrl xbrl PROPN ajis02-895 241 36 documents document NOUN ajis02-895 241 37 . . PUNCT ajis02-895 242 1 the the DET ajis02-895 242 2 level level NOUN ajis02-895 242 3 of of ADP ajis02-895 242 4 responsibility responsibility NOUN ajis02-895 242 5 of of ADP ajis02-895 242 6 auditors auditor NOUN ajis02-895 242 7 is be AUX ajis02-895 242 8 another another DET ajis02-895 242 9 vital vital ADJ ajis02-895 242 10 issue issue NOUN ajis02-895 242 11 surrounding surround VERB ajis02-895 242 12 quality quality NOUN ajis02-895 242 13 ( ( PUNCT ajis02-895 242 14 richards richard NOUN ajis02-895 242 15 & & CCONJ ajis02-895 242 16 tower tower PROPN ajis02-895 242 17 , , PUNCT ajis02-895 242 18 2004 2004 NUM ajis02-895 242 19 ) ) PUNCT ajis02-895 242 20 . . PUNCT ajis02-895 243 1 in in ADP ajis02-895 243 2 the the DET ajis02-895 243 3 u.s u.s PROPN ajis02-895 243 4 . . PROPN ajis02-895 243 5 , , PUNCT ajis02-895 243 6 the the DET ajis02-895 243 7 auditing auditing NOUN ajis02-895 243 8 standards standard NOUN ajis02-895 243 9 board board NOUN ajis02-895 243 10 specifies specify VERB ajis02-895 243 11 the the DET ajis02-895 243 12 requirements requirement NOUN ajis02-895 243 13 for for ADP ajis02-895 243 14 auditing audit VERB ajis02-895 243 15 xbrl xbrl PROPN ajis02-895 243 16 documents document NOUN ajis02-895 243 17 ( ( PUNCT ajis02-895 243 18 farewell farewell NOUN ajis02-895 243 19 & & CCONJ ajis02-895 243 20 pinsker pinsker PROPN ajis02-895 243 21 , , PUNCT ajis02-895 243 22 2005 2005 NUM ajis02-895 243 23 ) ) PUNCT ajis02-895 243 24 . . PUNCT ajis02-895 244 1 currently currently ADV ajis02-895 244 2 asic asic PROPN ajis02-895 244 3 forms form NOUN ajis02-895 244 4 submitted submit VERB ajis02-895 244 5 via via ADP ajis02-895 244 6 sbr sbr PROPN ajis02-895 244 7 are be AUX ajis02-895 244 8 not not PART ajis02-895 244 9 required require VERB ajis02-895 244 10 to to PART ajis02-895 244 11 be be AUX ajis02-895 244 12 audited audit VERB ajis02-895 244 13 and and CCONJ ajis02-895 244 14 external external ADJ ajis02-895 244 15 auditors auditor NOUN ajis02-895 244 16 have have VERB ajis02-895 244 17 no no DET ajis02-895 244 18 responsibility responsibility NOUN ajis02-895 244 19 for for ADP ajis02-895 244 20 the the DET ajis02-895 244 21 optional optional ADJ ajis02-895 244 22 xbrl xbrl PROPN ajis02-895 244 23 financial financial ADJ ajis02-895 244 24 reports report NOUN ajis02-895 244 25 ( ( PUNCT ajis02-895 244 26 madden madden PROPN ajis02-895 244 27 , , PUNCT ajis02-895 244 28 2011 2011 NUM ajis02-895 244 29 ) ) PUNCT ajis02-895 244 30 . . PUNCT ajis02-895 245 1 if if SCONJ ajis02-895 245 2 auditors auditor NOUN ajis02-895 245 3 have have VERB ajis02-895 245 4 to to PART ajis02-895 245 5 certify certify VERB ajis02-895 245 6 the the DET ajis02-895 245 7 accuracy accuracy NOUN ajis02-895 245 8 of of ADP ajis02-895 245 9 xbrl xbrl PROPN ajis02-895 245 10 reports report NOUN ajis02-895 245 11 , , PUNCT ajis02-895 245 12 the the DET ajis02-895 245 13 key key ADJ ajis02-895 245 14 issue issue NOUN ajis02-895 245 15 is be AUX ajis02-895 245 16 not not PART ajis02-895 245 17 just just ADV ajis02-895 245 18 what what PRON ajis02-895 245 19 constitutes constitute VERB ajis02-895 245 20 an an DET ajis02-895 245 21 error error NOUN ajis02-895 245 22 , , PUNCT ajis02-895 245 23 but but CCONJ ajis02-895 245 24 what what PRON ajis02-895 245 25 constitutes constitute VERB ajis02-895 245 26 a a DET ajis02-895 245 27 material material NOUN ajis02-895 245 28 error error NOUN ajis02-895 245 29 that that PRON ajis02-895 245 30 would would AUX ajis02-895 245 31 warrant warrant VERB ajis02-895 245 32 auditors auditor NOUN ajis02-895 245 33 to to PART ajis02-895 245 34 flag flag VERB ajis02-895 245 35 the the DET ajis02-895 245 36 reports report NOUN ajis02-895 245 37 and and CCONJ ajis02-895 245 38 how how SCONJ ajis02-895 245 39 sampling sampling NOUN ajis02-895 245 40 should should AUX ajis02-895 245 41 be be AUX ajis02-895 245 42 done do VERB ajis02-895 245 43 ( ( PUNCT ajis02-895 245 44 plumlee plumlee PROPN ajis02-895 245 45 & & CCONJ ajis02-895 245 46 plumlee plumlee PROPN ajis02-895 245 47 , , PUNCT ajis02-895 245 48 2008 2008 NUM ajis02-895 245 49 ) ) PUNCT ajis02-895 245 50 . . PUNCT ajis02-895 246 1 given give VERB ajis02-895 246 2 the the DET ajis02-895 246 3 importance importance NOUN ajis02-895 246 4 of of ADP ajis02-895 246 5 data datum NOUN ajis02-895 246 6 quality quality NOUN ajis02-895 246 7 of of ADP ajis02-895 246 8 xbrl xbrl PROPN ajis02-895 246 9 forms form NOUN ajis02-895 246 10 , , PUNCT ajis02-895 246 11 the the DET ajis02-895 246 12 sbr sbr PROPN ajis02-895 246 13 board board NOUN ajis02-895 246 14 should should AUX ajis02-895 246 15 clarify clarify VERB ajis02-895 246 16 the the DET ajis02-895 246 17 expected expect VERB ajis02-895 246 18 requirements requirement NOUN ajis02-895 246 19 on on ADP ajis02-895 246 20 ceos ceo NOUN ajis02-895 246 21 , , PUNCT ajis02-895 246 22 auditors auditor NOUN ajis02-895 246 23 , , PUNCT ajis02-895 246 24 and and CCONJ ajis02-895 246 25 any any DET ajis02-895 246 26 other other ADJ ajis02-895 246 27 related related ADJ ajis02-895 246 28 parties party NOUN ajis02-895 246 29 . . PUNCT ajis02-895 247 1 researchers researcher NOUN ajis02-895 247 2 may may AUX ajis02-895 247 3 want want VERB ajis02-895 247 4 to to PART ajis02-895 247 5 explore explore VERB ajis02-895 247 6 the the DET ajis02-895 247 7 quality quality NOUN ajis02-895 247 8 issue issue NOUN ajis02-895 247 9 surrounding surround VERB ajis02-895 247 10 sbr sbr NOUN ajis02-895 247 11 . . PUNCT ajis02-895 248 1 australasian australasian ADJ ajis02-895 248 2 journal journal NOUN ajis02-895 248 3 of of ADP ajis02-895 248 4 information information NOUN ajis02-895 248 5 systems system NOUN ajis02-895 248 6 volume volume NOUN ajis02-895 248 7 18 18 NUM ajis02-895 248 8 number number NOUN ajis02-895 248 9 3 3 NUM ajis02-895 248 10 2014 2014 NUM ajis02-895 248 11 39 39 NUM ajis02-895 248 12 toe toe NOUN ajis02-895 248 13 organizational organizational ADJ ajis02-895 248 14 perspective perspective NOUN ajis02-895 248 15 : : PUNCT ajis02-895 248 16 financial financial ADJ ajis02-895 248 17 resources resource NOUN ajis02-895 248 18 the the DET ajis02-895 248 19 availability availability NOUN ajis02-895 248 20 of of ADP ajis02-895 248 21 financial financial ADJ ajis02-895 248 22 resources resource NOUN ajis02-895 248 23 to to PART ajis02-895 248 24 invest invest VERB ajis02-895 248 25 in in ADP ajis02-895 248 26 a a DET ajis02-895 248 27 new new ADJ ajis02-895 248 28 technology technology NOUN ajis02-895 248 29 is be AUX ajis02-895 248 30 a a DET ajis02-895 248 31 prerequisite prerequisite NOUN ajis02-895 248 32 for for ADP ajis02-895 248 33 its its PRON ajis02-895 248 34 success success NOUN ajis02-895 248 35 . . PUNCT ajis02-895 249 1 hence hence ADV ajis02-895 249 2 , , PUNCT ajis02-895 249 3 large large ADJ ajis02-895 249 4 businesses business NOUN ajis02-895 249 5 are be AUX ajis02-895 249 6 more more ADV ajis02-895 249 7 likely likely ADJ ajis02-895 249 8 to to PART ajis02-895 249 9 have have VERB ajis02-895 249 10 the the DET ajis02-895 249 11 ability ability NOUN ajis02-895 249 12 to to PART ajis02-895 249 13 adopt adopt VERB ajis02-895 249 14 sbr sbr NOUN ajis02-895 249 15 . . PUNCT ajis02-895 250 1 when when SCONJ ajis02-895 250 2 the the DET ajis02-895 250 3 u.s u.s PROPN ajis02-895 250 4 . . PROPN ajis02-895 250 5 sec sec PROPN ajis02-895 250 6 began begin VERB ajis02-895 250 7 its its PRON ajis02-895 250 8 phase phase NOUN ajis02-895 250 9 - - PUNCT ajis02-895 250 10 in in ADP ajis02-895 250 11 approach approach NOUN ajis02-895 250 12 of of ADP ajis02-895 250 13 mandatory mandatory ADJ ajis02-895 250 14 xbrl xbrl PROPN ajis02-895 250 15 reporting reporting NOUN ajis02-895 250 16 , , PUNCT ajis02-895 250 17 it it PRON ajis02-895 250 18 started start VERB ajis02-895 250 19 from from ADP ajis02-895 250 20 the the DET ajis02-895 250 21 largest large ADJ ajis02-895 250 22 listed list VERB ajis02-895 250 23 companies company NOUN ajis02-895 250 24 . . PUNCT ajis02-895 251 1 it it PRON ajis02-895 251 2 is be AUX ajis02-895 251 3 important important ADJ ajis02-895 251 4 to to PART ajis02-895 251 5 remember remember VERB ajis02-895 251 6 that that SCONJ ajis02-895 251 7 sbr sbr NOUN ajis02-895 251 8 in in ADP ajis02-895 251 9 australia australia PROPN ajis02-895 251 10 was be AUX ajis02-895 251 11 originally originally ADV ajis02-895 251 12 developed develop VERB ajis02-895 251 13 to to PART ajis02-895 251 14 target target VERB ajis02-895 251 15 businesses business NOUN ajis02-895 251 16 that that PRON ajis02-895 251 17 already already ADV ajis02-895 251 18 use use VERB ajis02-895 251 19 electronic electronic ADJ ajis02-895 251 20 channels channel NOUN ajis02-895 251 21 . . PUNCT ajis02-895 252 1 hence hence ADV ajis02-895 252 2 , , PUNCT ajis02-895 252 3 we we PRON ajis02-895 252 4 believe believe VERB ajis02-895 252 5 it it PRON ajis02-895 252 6 would would AUX ajis02-895 252 7 be be AUX ajis02-895 252 8 unreasonable unreasonable ADJ ajis02-895 252 9 to to PART ajis02-895 252 10 mandate mandate VERB ajis02-895 252 11 all all DET ajis02-895 252 12 businesses business NOUN ajis02-895 252 13 to to PART ajis02-895 252 14 use use VERB ajis02-895 252 15 sbr sbr NOUN ajis02-895 252 16 . . PUNCT ajis02-895 253 1 toe toe NOUN ajis02-895 253 2 organizational organizational ADJ ajis02-895 253 3 perspective perspective NOUN ajis02-895 253 4 : : PUNCT ajis02-895 253 5 expertise expertise NOUN ajis02-895 253 6 another another DET ajis02-895 253 7 factor factor NOUN ajis02-895 253 8 that that PRON ajis02-895 253 9 affects affect VERB ajis02-895 253 10 sbr sbr NOUN ajis02-895 253 11 adoption adoption NOUN ajis02-895 253 12 is be AUX ajis02-895 253 13 the the DET ajis02-895 253 14 availability availability NOUN ajis02-895 253 15 of of ADP ajis02-895 253 16 experts expert NOUN ajis02-895 253 17 that that PRON ajis02-895 253 18 understand understand VERB ajis02-895 253 19 xbrl xbrl PROPN ajis02-895 253 20 and and CCONJ ajis02-895 253 21 sbr sbr PROPN ajis02-895 253 22 . . PUNCT ajis02-895 254 1 with with ADP ajis02-895 254 2 the the DET ajis02-895 254 3 successful successful ADJ ajis02-895 254 4 development development NOUN ajis02-895 254 5 of of ADP ajis02-895 254 6 taxonomies taxonomy NOUN ajis02-895 254 7 , , PUNCT ajis02-895 254 8 australia australia PROPN ajis02-895 254 9 does do AUX ajis02-895 254 10 not not PART ajis02-895 254 11 seem seem VERB ajis02-895 254 12 to to PART ajis02-895 254 13 have have VERB ajis02-895 254 14 an an DET ajis02-895 254 15 expertise expertise NOUN ajis02-895 254 16 problem problem NOUN ajis02-895 254 17 similar similar ADJ ajis02-895 254 18 to to ADP ajis02-895 254 19 that that PRON ajis02-895 254 20 of of ADP ajis02-895 254 21 new new PROPN ajis02-895 254 22 zealand zealand PROPN ajis02-895 255 1 ( ( PUNCT ajis02-895 255 2 cordery cordery NOUN ajis02-895 255 3 et et PROPN ajis02-895 255 4 al al PROPN ajis02-895 255 5 . . PROPN ajis02-895 255 6 , , PUNCT ajis02-895 255 7 2011 2011 NUM ajis02-895 255 8 ) ) PUNCT ajis02-895 255 9 . . PUNCT ajis02-895 256 1 similarly similarly ADV ajis02-895 256 2 , , PUNCT ajis02-895 256 3 the the DET ajis02-895 256 4 continual continual ADJ ajis02-895 256 5 development development NOUN ajis02-895 256 6 of of ADP ajis02-895 256 7 sbrenabled sbrenable VERB ajis02-895 256 8 software software NOUN ajis02-895 256 9 products product NOUN ajis02-895 256 10 suggests suggest VERB ajis02-895 256 11 that that SCONJ ajis02-895 256 12 there there PRON ajis02-895 256 13 is be VERB ajis02-895 256 14 no no DET ajis02-895 256 15 lack lack NOUN ajis02-895 256 16 of of ADP ajis02-895 256 17 sbr sbr NOUN ajis02-895 256 18 expertise expertise NOUN ajis02-895 256 19 in in ADP ajis02-895 256 20 software software NOUN ajis02-895 256 21 developers developer NOUN ajis02-895 256 22 . . PUNCT ajis02-895 257 1 nonetheless nonetheless ADV ajis02-895 257 2 , , PUNCT ajis02-895 257 3 experts expert NOUN ajis02-895 257 4 are be AUX ajis02-895 257 5 required require VERB ajis02-895 257 6 to to PART ajis02-895 257 7 help help VERB ajis02-895 257 8 businesses business NOUN ajis02-895 257 9 ensure ensure VERB ajis02-895 257 10 a a DET ajis02-895 257 11 smooth smooth ADJ ajis02-895 257 12 transition transition NOUN ajis02-895 257 13 to to ADP ajis02-895 257 14 the the DET ajis02-895 257 15 use use NOUN ajis02-895 257 16 of of ADP ajis02-895 257 17 sbr sbr NOUN ajis02-895 257 18 . . PUNCT ajis02-895 258 1 the the DET ajis02-895 258 2 international international ADJ ajis02-895 258 3 education education NOUN ajis02-895 258 4 practice practice NOUN ajis02-895 258 5 statement statement NOUN ajis02-895 258 6 ( ( PUNCT ajis02-895 258 7 ieps iep NOUN ajis02-895 258 8 ) ) PUNCT ajis02-895 258 9 2 2 NUM ajis02-895 258 10 information information NOUN ajis02-895 258 11 technology technology NOUN ajis02-895 258 12 for for ADP ajis02-895 258 13 professional professional ADJ ajis02-895 258 14 accountants accountant NOUN ajis02-895 258 15 describes describe VERB ajis02-895 258 16 the the DET ajis02-895 258 17 general general ADJ ajis02-895 258 18 it it PRON ajis02-895 259 1 and and CCONJ ajis02-895 259 2 it it PRON ajis02-895 259 3 control control VERB ajis02-895 259 4 knowledge knowledge NOUN ajis02-895 259 5 and and CCONJ ajis02-895 259 6 competencies competency NOUN ajis02-895 259 7 that that PRON ajis02-895 259 8 professional professional ADJ ajis02-895 259 9 accountants accountant NOUN ajis02-895 259 10 are be AUX ajis02-895 259 11 expected expect VERB ajis02-895 259 12 to to PART ajis02-895 259 13 have have VERB ajis02-895 259 14 to to PART ajis02-895 259 15 fulfil fulfil VERB ajis02-895 259 16 their their PRON ajis02-895 259 17 roles role NOUN ajis02-895 259 18 of of ADP ajis02-895 259 19 manager manager NOUN ajis02-895 259 20 , , PUNCT ajis02-895 259 21 evaluator evaluator NOUN ajis02-895 259 22 , , PUNCT ajis02-895 259 23 or or CCONJ ajis02-895 259 24 designer designer NOUN ajis02-895 259 25 ( ( PUNCT ajis02-895 259 26 iaesb iaesb NOUN ajis02-895 259 27 , , PUNCT ajis02-895 259 28 2007 2007 NUM ajis02-895 259 29 ) ) PUNCT ajis02-895 259 30 . . PUNCT ajis02-895 260 1 although although SCONJ ajis02-895 260 2 xbrl xbrl PROPN ajis02-895 260 3 is be AUX ajis02-895 260 4 included include VERB ajis02-895 260 5 in in ADP ajis02-895 260 6 the the DET ajis02-895 260 7 ieps2 ieps2 NOUN ajis02-895 260 8 , , PUNCT ajis02-895 260 9 research research NOUN ajis02-895 260 10 has have AUX ajis02-895 260 11 shown show VERB ajis02-895 260 12 that that SCONJ ajis02-895 260 13 accountants accountant NOUN ajis02-895 260 14 often often ADV ajis02-895 260 15 are be AUX ajis02-895 260 16 ill ill ADV ajis02-895 260 17 - - PUNCT ajis02-895 260 18 trained train VERB ajis02-895 260 19 or or CCONJ ajis02-895 260 20 even even ADV ajis02-895 260 21 completely completely ADV ajis02-895 260 22 ignorant ignorant ADJ ajis02-895 260 23 of of ADP ajis02-895 260 24 the the DET ajis02-895 260 25 new new ADJ ajis02-895 260 26 technology technology NOUN ajis02-895 260 27 and and CCONJ ajis02-895 260 28 only only ADV ajis02-895 260 29 few few ADJ ajis02-895 260 30 universities university NOUN ajis02-895 260 31 offer offer VERB ajis02-895 260 32 relevant relevant ADJ ajis02-895 260 33 courses course NOUN ajis02-895 260 34 or or CCONJ ajis02-895 260 35 cover cover VERB ajis02-895 260 36 the the DET ajis02-895 260 37 topic topic NOUN ajis02-895 260 38 in in ADP ajis02-895 260 39 their their PRON ajis02-895 260 40 curriculum curriculum NOUN ajis02-895 260 41 ( ( PUNCT ajis02-895 260 42 fang fang X ajis02-895 260 43 , , PUNCT ajis02-895 260 44 2011 2011 NUM ajis02-895 260 45 ; ; PUNCT ajis02-895 260 46 pinsker pinsker NOUN ajis02-895 260 47 , , PUNCT ajis02-895 260 48 2003 2003 NUM ajis02-895 260 49 ) ) PUNCT ajis02-895 260 50 . . PUNCT ajis02-895 261 1 more more ADJ ajis02-895 261 2 effort effort NOUN ajis02-895 261 3 is be AUX ajis02-895 261 4 definitely definitely ADV ajis02-895 261 5 required require VERB ajis02-895 261 6 to to PART ajis02-895 261 7 promote promote VERB ajis02-895 261 8 the the DET ajis02-895 261 9 awareness awareness NOUN ajis02-895 261 10 of of ADP ajis02-895 261 11 sbr sbr NOUN ajis02-895 261 12 and and CCONJ ajis02-895 261 13 provide provide VERB ajis02-895 261 14 appropriate appropriate ADJ ajis02-895 261 15 training training NOUN ajis02-895 261 16 to to ADP ajis02-895 261 17 bookkeepers bookkeeper NOUN ajis02-895 261 18 , , PUNCT ajis02-895 261 19 accountants accountant NOUN ajis02-895 261 20 and and CCONJ ajis02-895 261 21 managers manager NOUN ajis02-895 261 22 . . PUNCT ajis02-895 262 1 an an DET ajis02-895 262 2 increased increase VERB ajis02-895 262 3 coverage coverage NOUN ajis02-895 262 4 of of ADP ajis02-895 262 5 xbrl xbrl PROPN ajis02-895 262 6 and and CCONJ ajis02-895 262 7 sbr sbr PROPN ajis02-895 262 8 in in ADP ajis02-895 262 9 the the DET ajis02-895 262 10 accounting accounting NOUN ajis02-895 262 11 curriculum curriculum NOUN ajis02-895 262 12 is be AUX ajis02-895 262 13 necessary necessary ADJ ajis02-895 262 14 . . PUNCT ajis02-895 263 1 existing exist VERB ajis02-895 263 2 accounting accounting NOUN ajis02-895 263 3 information information NOUN ajis02-895 263 4 systems system NOUN ajis02-895 263 5 textbooks textbook NOUN ajis02-895 263 6 have have VERB ajis02-895 263 7 a a DET ajis02-895 263 8 limited limited ADJ ajis02-895 263 9 coverage coverage NOUN ajis02-895 263 10 of of ADP ajis02-895 263 11 xbrl xbrl PROPN ajis02-895 263 12 and and CCONJ ajis02-895 263 13 even even ADV ajis02-895 263 14 less less ADV ajis02-895 263 15 on on ADP ajis02-895 263 16 sbr sbr NOUN ajis02-895 263 17 . . PUNCT ajis02-895 264 1 we we PRON ajis02-895 264 2 would would AUX ajis02-895 264 3 suggest suggest VERB ajis02-895 264 4 australian australian ADJ ajis02-895 264 5 educators educator NOUN ajis02-895 264 6 to to PART ajis02-895 264 7 fill fill VERB ajis02-895 264 8 this this DET ajis02-895 264 9 gap gap NOUN ajis02-895 264 10 and and CCONJ ajis02-895 264 11 write write VERB ajis02-895 264 12 books book NOUN ajis02-895 264 13 on on ADP ajis02-895 264 14 sbr sbr NOUN ajis02-895 264 15 . . PUNCT ajis02-895 265 1 in in ADP ajis02-895 265 2 the the DET ajis02-895 265 3 meantime meantime NOUN ajis02-895 265 4 , , PUNCT ajis02-895 265 5 the the DET ajis02-895 265 6 basic basic ADJ ajis02-895 265 7 information information NOUN ajis02-895 265 8 of of ADP ajis02-895 265 9 sbr sbr NOUN ajis02-895 265 10 provided provide VERB ajis02-895 265 11 in in ADP ajis02-895 265 12 this this DET ajis02-895 265 13 paper paper NOUN ajis02-895 265 14 can can AUX ajis02-895 265 15 be be AUX ajis02-895 265 16 used use VERB ajis02-895 265 17 temporarily temporarily ADV ajis02-895 265 18 by by ADP ajis02-895 265 19 relevant relevant ADJ ajis02-895 265 20 courses course NOUN ajis02-895 265 21 . . PUNCT ajis02-895 266 1 toe toe NOUN ajis02-895 266 2 organizational organizational ADJ ajis02-895 266 3 perspective perspective NOUN ajis02-895 266 4 : : PUNCT ajis02-895 266 5 top top ADJ ajis02-895 266 6 management management NOUN ajis02-895 266 7 support support NOUN ajis02-895 266 8 azam azam PROPN ajis02-895 266 9 and and CCONJ ajis02-895 266 10 taylor taylor PROPN ajis02-895 266 11 ( ( PUNCT ajis02-895 266 12 2012 2012 NUM ajis02-895 266 13 ) ) PUNCT ajis02-895 266 14 found find VERB ajis02-895 266 15 that that SCONJ ajis02-895 266 16 top top ADJ ajis02-895 266 17 management management NOUN ajis02-895 266 18 support support NOUN ajis02-895 266 19 is be AUX ajis02-895 266 20 important important ADJ ajis02-895 266 21 for for ADP ajis02-895 266 22 sbr sbr NOUN ajis02-895 266 23 adoption adoption NOUN ajis02-895 266 24 in in ADP ajis02-895 266 25 australia australia PROPN ajis02-895 266 26 . . PUNCT ajis02-895 267 1 top top ADJ ajis02-895 267 2 management management NOUN ajis02-895 267 3 is be AUX ajis02-895 267 4 unlikely unlikely ADJ ajis02-895 267 5 to to PART ajis02-895 267 6 support support VERB ajis02-895 267 7 sbr sbr NOUN ajis02-895 267 8 unless unless SCONJ ajis02-895 267 9 they they PRON ajis02-895 267 10 have have VERB ajis02-895 267 11 at at ADP ajis02-895 267 12 least least ADJ ajis02-895 267 13 some some PRON ajis02-895 267 14 knowledge knowledge NOUN ajis02-895 267 15 of of ADP ajis02-895 267 16 it it PRON ajis02-895 267 17 . . PUNCT ajis02-895 268 1 yet yet CCONJ ajis02-895 268 2 recent recent ADJ ajis02-895 268 3 studies study NOUN ajis02-895 268 4 show show VERB ajis02-895 268 5 that that SCONJ ajis02-895 268 6 ceos ceos PROPN ajis02-895 268 7 lack lack VERB ajis02-895 268 8 knowledge knowledge NOUN ajis02-895 268 9 of of ADP ajis02-895 268 10 sbr sbr PROPN ajis02-895 268 11 ( ( PUNCT ajis02-895 268 12 aig aig PROPN ajis02-895 268 13 , , PUNCT ajis02-895 268 14 2011 2011 NUM ajis02-895 268 15 ; ; PUNCT ajis02-895 268 16 productivity productivity NOUN ajis02-895 268 17 commission commission PROPN ajis02-895 268 18 , , PUNCT ajis02-895 268 19 2012b 2012b NUM ajis02-895 268 20 ) ) PUNCT ajis02-895 268 21 . . PUNCT ajis02-895 269 1 government government NOUN ajis02-895 269 2 agencies agency NOUN ajis02-895 269 3 could could AUX ajis02-895 269 4 consider consider VERB ajis02-895 269 5 sending send VERB ajis02-895 269 6 out out ADP ajis02-895 269 7 easy easy ADJ ajis02-895 269 8 to to PART ajis02-895 269 9 understand understand VERB ajis02-895 269 10 information information NOUN ajis02-895 269 11 flyers flyer NOUN ajis02-895 269 12 with with ADP ajis02-895 269 13 the the DET ajis02-895 269 14 basic basic ADJ ajis02-895 269 15 information information NOUN ajis02-895 269 16 about about ADP ajis02-895 269 17 the the DET ajis02-895 269 18 new new ADJ ajis02-895 269 19 approach approach NOUN ajis02-895 269 20 of of ADP ajis02-895 269 21 report report NOUN ajis02-895 269 22 submission submission NOUN ajis02-895 269 23 to to ADP ajis02-895 269 24 businesses business NOUN ajis02-895 269 25 . . PUNCT ajis02-895 270 1 we we PRON ajis02-895 270 2 believe believe VERB ajis02-895 270 3 our our PRON ajis02-895 270 4 description description NOUN ajis02-895 270 5 of of ADP ajis02-895 270 6 sbr sbr NOUN ajis02-895 270 7 components component NOUN ajis02-895 270 8 would would AUX ajis02-895 270 9 be be AUX ajis02-895 270 10 useful useful ADJ ajis02-895 270 11 to to ADP ajis02-895 270 12 the the DET ajis02-895 270 13 government government NOUN ajis02-895 270 14 agencies agency NOUN ajis02-895 270 15 . . PUNCT ajis02-895 271 1 toe toe NOUN ajis02-895 271 2 environmental environmental ADJ ajis02-895 271 3 perspective perspective NOUN ajis02-895 271 4 : : PUNCT ajis02-895 271 5 external external ADJ ajis02-895 271 6 pressure pressure NOUN ajis02-895 271 7 the the DET ajis02-895 271 8 sbr sbr PROPN ajis02-895 271 9 board board NOUN ajis02-895 271 10 has have AUX ajis02-895 271 11 failed fail VERB ajis02-895 271 12 to to PART ajis02-895 271 13 encourage encourage VERB ajis02-895 271 14 businesses business NOUN ajis02-895 271 15 to to PART ajis02-895 271 16 adopt adopt VERB ajis02-895 271 17 the the DET ajis02-895 271 18 reporting reporting NOUN ajis02-895 271 19 system system NOUN ajis02-895 271 20 voluntarily voluntarily ADV ajis02-895 271 21 . . PUNCT ajis02-895 272 1 in in ADP ajis02-895 272 2 view view NOUN ajis02-895 272 3 of of ADP ajis02-895 272 4 the the DET ajis02-895 272 5 ‘ ' PUNCT ajis02-895 272 6 wait wait VERB ajis02-895 272 7 - - PUNCT ajis02-895 272 8 and and CCONJ ajis02-895 272 9 - - PUNCT ajis02-895 272 10 see see VERB ajis02-895 272 11 ’ ' PUNCT ajis02-895 272 12 attitude attitude NOUN ajis02-895 272 13 of of ADP ajis02-895 272 14 australian australian ADJ ajis02-895 272 15 businesses business NOUN ajis02-895 272 16 ( ( PUNCT ajis02-895 272 17 troshani troshani PROPN ajis02-895 272 18 & & CCONJ ajis02-895 272 19 rao rao PROPN ajis02-895 272 20 , , PUNCT ajis02-895 272 21 2007 2007 NUM ajis02-895 272 22 p. p. NOUN ajis02-895 272 23 107 107 NUM ajis02-895 272 24 ) ) PUNCT ajis02-895 272 25 , , PUNCT ajis02-895 272 26 the the DET ajis02-895 272 27 government government NOUN ajis02-895 272 28 is be AUX ajis02-895 272 29 shifting shift VERB ajis02-895 272 30 gradually gradually ADV ajis02-895 272 31 toward toward ADP ajis02-895 272 32 a a DET ajis02-895 272 33 mandatory mandatory ADJ ajis02-895 272 34 approach approach NOUN ajis02-895 272 35 . . PUNCT ajis02-895 273 1 the the DET ajis02-895 273 2 association association PROPN ajis02-895 273 3 of of ADP ajis02-895 273 4 superannuation superannuation NOUN ajis02-895 273 5 funds fund NOUN ajis02-895 273 6 australia australia PROPN ajis02-895 273 7 ( ( PUNCT ajis02-895 273 8 asfa asfa NOUN ajis02-895 273 9 ) ) PUNCT ajis02-895 273 10 began begin VERB ajis02-895 273 11 mandatory mandatory ADJ ajis02-895 273 12 sbr sbr NOUN ajis02-895 273 13 since since SCONJ ajis02-895 273 14 july july PROPN ajis02-895 273 15 2013 2013 NUM ajis02-895 273 16 . . PUNCT ajis02-895 274 1 superannuation superannuation NOUN ajis02-895 274 2 funds fund NOUN ajis02-895 274 3 are be AUX ajis02-895 274 4 required require VERB ajis02-895 274 5 to to PART ajis02-895 274 6 adopt adopt VERB ajis02-895 274 7 the the DET ajis02-895 274 8 superstream superstream NOUN ajis02-895 274 9 data datum NOUN ajis02-895 274 10 and and CCONJ ajis02-895 274 11 payment payment NOUN ajis02-895 274 12 standards standard NOUN ajis02-895 274 13 that that PRON ajis02-895 274 14 are be AUX ajis02-895 274 15 based base VERB ajis02-895 274 16 on on ADP ajis02-895 274 17 sbr sbr PROPN ajis02-895 274 18 ( ( PUNCT ajis02-895 274 19 parkinson parkinson NOUN ajis02-895 274 20 , , PUNCT ajis02-895 274 21 2012 2012 NUM ajis02-895 274 22 ) ) PUNCT ajis02-895 274 23 . . PUNCT ajis02-895 275 1 the the DET ajis02-895 275 2 asfa asfa NOUN ajis02-895 275 3 mandatory mandatory ADJ ajis02-895 275 4 sbr sbr NOUN ajis02-895 275 5 reporting reporting NOUN ajis02-895 275 6 will will AUX ajis02-895 275 7 be be AUX ajis02-895 275 8 extended extend VERB ajis02-895 275 9 to to ADP ajis02-895 275 10 large large ADJ ajis02-895 275 11 and and CCONJ ajis02-895 275 12 medium medium ADJ ajis02-895 275 13 - - PUNCT ajis02-895 275 14 sized sized ADJ ajis02-895 275 15 companies company NOUN ajis02-895 275 16 in in ADP ajis02-895 275 17 2014 2014 NUM ajis02-895 275 18 ( ( PUNCT ajis02-895 275 19 parkinson parkinson NOUN ajis02-895 275 20 , , PUNCT ajis02-895 275 21 2012 2012 NUM ajis02-895 275 22 ) ) PUNCT ajis02-895 275 23 . . PUNCT ajis02-895 276 1 ato ato PROPN ajis02-895 276 2 also also ADV ajis02-895 276 3 has have AUX ajis02-895 276 4 decided decide VERB ajis02-895 276 5 to to PART ajis02-895 276 6 transit transit VERB ajis02-895 276 7 from from ADP ajis02-895 276 8 its its PRON ajis02-895 276 9 electronic electronic ADJ ajis02-895 276 10 lodgment lodgment NOUN ajis02-895 276 11 service service NOUN ajis02-895 276 12 ( ( PUNCT ajis02-895 276 13 els el NOUN ajis02-895 276 14 ) ) PUNCT ajis02-895 276 15 to to PART ajis02-895 276 16 sbr sbr VERB ajis02-895 276 17 completely completely ADV ajis02-895 276 18 in in ADP ajis02-895 276 19 2015 2015 NUM ajis02-895 276 20 . . PUNCT ajis02-895 277 1 what what PRON ajis02-895 277 2 has have AUX ajis02-895 277 3 not not PART ajis02-895 277 4 been be AUX ajis02-895 277 5 decided decide VERB ajis02-895 277 6 is be AUX ajis02-895 277 7 the the DET ajis02-895 277 8 submission submission NOUN ajis02-895 277 9 requirement requirement NOUN ajis02-895 277 10 to to ADP ajis02-895 277 11 asic asic NOUN ajis02-895 277 12 . . PUNCT ajis02-895 278 1 the the DET ajis02-895 278 2 current current ADJ ajis02-895 278 3 submission submission NOUN ajis02-895 278 4 to to ADP ajis02-895 278 5 asic asic PROPN ajis02-895 278 6 requires require VERB ajis02-895 278 7 a a DET ajis02-895 278 8 pdf pdf NOUN ajis02-895 278 9 format format NOUN ajis02-895 278 10 report report NOUN ajis02-895 278 11 or or CCONJ ajis02-895 278 12 a a DET ajis02-895 278 13 hard hard ADJ ajis02-895 278 14 copy copy NOUN ajis02-895 278 15 , , PUNCT ajis02-895 278 16 and and CCONJ ajis02-895 278 17 xbrl xbrl PROPN ajis02-895 278 18 format format NOUN ajis02-895 278 19 is be AUX ajis02-895 278 20 optional optional ADJ ajis02-895 278 21 . . PUNCT ajis02-895 279 1 in in ADP ajis02-895 279 2 november november PROPN ajis02-895 279 3 2012 2012 NUM ajis02-895 279 4 a a DET ajis02-895 279 5 consultative consultative ADJ ajis02-895 279 6 paper paper NOUN ajis02-895 279 7 was be AUX ajis02-895 279 8 issued issue VERB ajis02-895 279 9 to to PART ajis02-895 279 10 gather gather VERB ajis02-895 279 11 feedback feedback NOUN ajis02-895 279 12 on on ADP ajis02-895 279 13 the the DET ajis02-895 279 14 use use NOUN ajis02-895 279 15 of of ADP ajis02-895 279 16 sbr sbr NOUN ajis02-895 279 17 for for ADP ajis02-895 279 18 financial financial ADJ ajis02-895 279 19 reports report NOUN ajis02-895 279 20 lodged lodge VERB ajis02-895 279 21 with with ADP ajis02-895 279 22 asic asic PROPN ajis02-895 279 23 ( ( PUNCT ajis02-895 279 24 australian australian ADJ ajis02-895 279 25 government government NOUN ajis02-895 279 26 , , PUNCT ajis02-895 279 27 2012 2012 NUM ajis02-895 279 28 ) ) PUNCT ajis02-895 279 29 . . PUNCT ajis02-895 280 1 australasian australasian ADJ ajis02-895 280 2 journal journal NOUN ajis02-895 280 3 of of ADP ajis02-895 280 4 information information NOUN ajis02-895 280 5 systems system NOUN ajis02-895 280 6 volume volume NOUN ajis02-895 280 7 18 18 NUM ajis02-895 280 8 number number NOUN ajis02-895 280 9 3 3 NUM ajis02-895 280 10 2014 2014 NUM ajis02-895 280 11 40 40 NUM ajis02-895 280 12 our our PRON ajis02-895 280 13 response response NOUN ajis02-895 280 14 to to ADP ajis02-895 280 15 the the DET ajis02-895 280 16 consultative consultative ADJ ajis02-895 280 17 paper paper NOUN ajis02-895 280 18 is be AUX ajis02-895 280 19 that that SCONJ ajis02-895 280 20 ixbrl ixbrl PROPN ajis02-895 280 21 is be AUX ajis02-895 280 22 a a DET ajis02-895 280 23 better well ADJ ajis02-895 280 24 choice choice NOUN ajis02-895 280 25 than than ADP ajis02-895 280 26 xbrl xbrl PROPN ajis02-895 280 27 because because SCONJ ajis02-895 280 28 ixbrl ixbrl PROPN ajis02-895 280 29 facilitates facilitate VERB ajis02-895 280 30 users user NOUN ajis02-895 280 31 of of ADP ajis02-895 280 32 the the DET ajis02-895 280 33 asic asic NOUN ajis02-895 280 34 forms form NOUN ajis02-895 280 35 . . PUNCT ajis02-895 281 1 but but CCONJ ajis02-895 281 2 more more ADJ ajis02-895 281 3 information information NOUN ajis02-895 281 4 and and CCONJ ajis02-895 281 5 education education NOUN ajis02-895 281 6 on on ADP ajis02-895 281 7 ixbrl ixbrl NUM ajis02-895 281 8 to to ADP ajis02-895 281 9 various various ADJ ajis02-895 281 10 groups group NOUN ajis02-895 281 11 of of ADP ajis02-895 281 12 stakeholders stakeholder NOUN ajis02-895 281 13 is be AUX ajis02-895 281 14 required require VERB ajis02-895 281 15 . . PUNCT ajis02-895 282 1 in in ADP ajis02-895 282 2 view view NOUN ajis02-895 282 3 of of ADP ajis02-895 282 4 the the DET ajis02-895 282 5 u.s u.s PROPN ajis02-895 282 6 . . PROPN ajis02-895 282 7 experience experience NOUN ajis02-895 282 8 and and CCONJ ajis02-895 282 9 the the DET ajis02-895 282 10 limited limited ADJ ajis02-895 282 11 availability availability NOUN ajis02-895 282 12 of of ADP ajis02-895 282 13 sbr sbr NOUN ajis02-895 282 14 - - PUNCT ajis02-895 282 15 enabled enable VERB ajis02-895 282 16 software software NOUN ajis02-895 282 17 products product NOUN ajis02-895 282 18 for for ADP ajis02-895 282 19 asic asic NOUN ajis02-895 282 20 ( ( PUNCT ajis02-895 282 21 currently currently ADV ajis02-895 282 22 only only ADV ajis02-895 282 23 two two NUM ajis02-895 282 24 ) ) PUNCT ajis02-895 282 25 , , PUNCT ajis02-895 282 26 we we PRON ajis02-895 282 27 recommend recommend VERB ajis02-895 282 28 a a DET ajis02-895 282 29 transition transition NOUN ajis02-895 282 30 period period NOUN ajis02-895 282 31 of of ADP ajis02-895 282 32 at at ADV ajis02-895 282 33 least least ADV ajis02-895 282 34 five five NUM ajis02-895 282 35 years year NOUN ajis02-895 282 36 . . PUNCT ajis02-895 283 1 however however ADV ajis02-895 283 2 , , PUNCT ajis02-895 283 3 we we PRON ajis02-895 283 4 would would AUX ajis02-895 283 5 suggest suggest VERB ajis02-895 283 6 the the DET ajis02-895 283 7 sbr sbr PROPN ajis02-895 283 8 board board NOUN ajis02-895 283 9 win win VERB ajis02-895 283 10 businesses business NOUN ajis02-895 283 11 over over ADP ajis02-895 283 12 by by ADP ajis02-895 283 13 demonstrating demonstrate VERB ajis02-895 283 14 the the DET ajis02-895 283 15 costs cost NOUN ajis02-895 283 16 and and CCONJ ajis02-895 283 17 benefits benefit NOUN ajis02-895 283 18 in in ADP ajis02-895 283 19 a a DET ajis02-895 283 20 clearer clear ADJ ajis02-895 283 21 and and CCONJ ajis02-895 283 22 more more ADV ajis02-895 283 23 demonstrable demonstrable ADJ ajis02-895 283 24 way way NOUN ajis02-895 283 25 instead instead ADV ajis02-895 283 26 of of ADP ajis02-895 283 27 focusing focus VERB ajis02-895 283 28 on on ADP ajis02-895 283 29 mandating mandate VERB ajis02-895 283 30 businesses business NOUN ajis02-895 283 31 to to PART ajis02-895 283 32 lodge lodge VERB ajis02-895 283 33 reports report NOUN ajis02-895 283 34 to to ADP ajis02-895 283 35 asic asic NOUN ajis02-895 283 36 using use VERB ajis02-895 283 37 sbr sbr NOUN ajis02-895 283 38 . . PUNCT ajis02-895 284 1 toe toe NOUN ajis02-895 284 2 environmental environmental ADJ ajis02-895 284 3 perspective perspective NOUN ajis02-895 284 4 : : PUNCT ajis02-895 284 5 external external ADJ ajis02-895 284 6 support support NOUN ajis02-895 284 7 because because SCONJ ajis02-895 284 8 of of ADP ajis02-895 284 9 a a DET ajis02-895 284 10 lack lack NOUN ajis02-895 284 11 of of ADP ajis02-895 284 12 knowledge knowledge NOUN ajis02-895 284 13 of of ADP ajis02-895 284 14 sbr sbr NOUN ajis02-895 284 15 , , PUNCT ajis02-895 284 16 businesses business NOUN ajis02-895 284 17 need need VERB ajis02-895 284 18 external external ADJ ajis02-895 284 19 support support NOUN ajis02-895 284 20 to to PART ajis02-895 284 21 help help VERB ajis02-895 284 22 them they PRON ajis02-895 284 23 participate participate VERB ajis02-895 284 24 in in ADP ajis02-895 284 25 the the DET ajis02-895 284 26 program program NOUN ajis02-895 284 27 . . PUNCT ajis02-895 285 1 yet yet ADV ajis02-895 285 2 currently currently ADV ajis02-895 285 3 the the DET ajis02-895 285 4 support support NOUN ajis02-895 285 5 provided provide VERB ajis02-895 285 6 by by ADP ajis02-895 285 7 the the DET ajis02-895 285 8 government government NOUN ajis02-895 285 9 is be AUX ajis02-895 285 10 inadequate inadequate ADJ ajis02-895 285 11 . . PUNCT ajis02-895 286 1 the the DET ajis02-895 286 2 first first ADJ ajis02-895 286 3 place place NOUN ajis02-895 286 4 businesses business NOUN ajis02-895 286 5 would would AUX ajis02-895 286 6 go go VERB ajis02-895 286 7 to to PART ajis02-895 286 8 obtain obtain VERB ajis02-895 286 9 relevant relevant ADJ ajis02-895 286 10 information information NOUN ajis02-895 286 11 is be AUX ajis02-895 286 12 probably probably ADV ajis02-895 286 13 the the DET ajis02-895 286 14 sbr sbr ADJ ajis02-895 286 15 official official ADJ ajis02-895 286 16 website website NOUN ajis02-895 286 17 ( ( PUNCT ajis02-895 286 18 www.sbr.gov.au www.sbr.gov.au PROPN ajis02-895 286 19 ) ) PUNCT ajis02-895 286 20 or or CCONJ ajis02-895 286 21 websites website NOUN ajis02-895 286 22 of of ADP ajis02-895 286 23 participating participate VERB ajis02-895 286 24 government government NOUN ajis02-895 286 25 agencies agency NOUN ajis02-895 286 26 . . PUNCT ajis02-895 287 1 our our PRON ajis02-895 287 2 review review NOUN ajis02-895 287 3 of of ADP ajis02-895 287 4 those those DET ajis02-895 287 5 websites website NOUN ajis02-895 287 6 shows show VERB ajis02-895 287 7 that that SCONJ ajis02-895 287 8 the the DET ajis02-895 287 9 information information NOUN ajis02-895 287 10 for for ADP ajis02-895 287 11 businesses business NOUN ajis02-895 287 12 is be AUX ajis02-895 287 13 scattered scatter VERB ajis02-895 287 14 , , PUNCT ajis02-895 287 15 limited limited ADJ ajis02-895 287 16 , , PUNCT ajis02-895 287 17 inconsistent inconsistent ADJ ajis02-895 287 18 and and CCONJ ajis02-895 287 19 sometimes sometimes ADV ajis02-895 287 20 outdated outdate VERB ajis02-895 287 21 ( ( PUNCT ajis02-895 287 22 e.g. e.g. ADV ajis02-895 287 23 , , PUNCT ajis02-895 287 24 information information NOUN ajis02-895 287 25 on on ADP ajis02-895 287 26 sbr sbr NOUN ajis02-895 287 27 - - PUNCT ajis02-895 287 28 enabled enable VERB ajis02-895 287 29 software software NOUN ajis02-895 287 30 ) ) PUNCT ajis02-895 287 31 . . PUNCT ajis02-895 288 1 moreover moreover ADV ajis02-895 288 2 , , PUNCT ajis02-895 288 3 information information NOUN ajis02-895 288 4 on on ADP ajis02-895 288 5 the the DET ajis02-895 288 6 sbr sbr PROPN ajis02-895 288 7 official official ADJ ajis02-895 288 8 website website NOUN ajis02-895 288 9 is be AUX ajis02-895 288 10 mainly mainly ADV ajis02-895 288 11 for for ADP ajis02-895 288 12 software software NOUN ajis02-895 288 13 developers developer NOUN ajis02-895 288 14 . . PUNCT ajis02-895 289 1 for for ADP ajis02-895 289 2 example example NOUN ajis02-895 289 3 , , PUNCT ajis02-895 289 4 it it PRON ajis02-895 289 5 provides provide VERB ajis02-895 289 6 an an DET ajis02-895 289 7 implementation implementation NOUN ajis02-895 289 8 checklist checklist NOUN ajis02-895 289 9 and and CCONJ ajis02-895 289 10 a a DET ajis02-895 289 11 step step NOUN ajis02-895 289 12 - - PUNCT ajis02-895 289 13 bystep bystep NOUN ajis02-895 289 14 explanation explanation NOUN ajis02-895 289 15 on on ADP ajis02-895 289 16 what what PRON ajis02-895 289 17 software software NOUN ajis02-895 289 18 developers developer NOUN ajis02-895 289 19 need need VERB ajis02-895 289 20 to to PART ajis02-895 289 21 do do VERB ajis02-895 289 22 to to PART ajis02-895 289 23 create create VERB ajis02-895 289 24 products product NOUN ajis02-895 289 25 that that PRON ajis02-895 289 26 support support VERB ajis02-895 289 27 sbr sbr NOUN ajis02-895 289 28 ( ( PUNCT ajis02-895 289 29 sbr sbr NOUN ajis02-895 289 30 , , PUNCT ajis02-895 289 31 2012a 2012a NUM ajis02-895 289 32 ) ) PUNCT ajis02-895 289 33 . . PUNCT ajis02-895 290 1 yet yet ADV ajis02-895 290 2 when when SCONJ ajis02-895 290 3 business business NOUN ajis02-895 290 4 users user NOUN ajis02-895 290 5 click click VERB ajis02-895 290 6 on on ADP ajis02-895 290 7 ‘ ' PUNCT ajis02-895 290 8 how how SCONJ ajis02-895 290 9 to to PART ajis02-895 290 10 get get VERB ajis02-895 290 11 sbr sbr NOUN ajis02-895 290 12 ’ ' PUNCT ajis02-895 290 13 , , PUNCT ajis02-895 290 14 all all PRON ajis02-895 290 15 they they PRON ajis02-895 290 16 see see VERB ajis02-895 290 17 is be AUX ajis02-895 290 18 a a DET ajis02-895 290 19 list list NOUN ajis02-895 290 20 of of ADP ajis02-895 290 21 participating participate VERB ajis02-895 290 22 agencies agency NOUN ajis02-895 290 23 and and CCONJ ajis02-895 290 24 a a DET ajis02-895 290 25 list list NOUN ajis02-895 290 26 of of ADP ajis02-895 290 27 sbr sbr NOUN ajis02-895 290 28 - - PUNCT ajis02-895 290 29 enabled enable VERB ajis02-895 290 30 software software NOUN ajis02-895 290 31 . . PUNCT ajis02-895 291 1 if if SCONJ ajis02-895 291 2 the the DET ajis02-895 291 3 sbr sbr PROPN ajis02-895 291 4 board board NOUN ajis02-895 291 5 wants want VERB ajis02-895 291 6 to to PART ajis02-895 291 7 encourage encourage VERB ajis02-895 291 8 the the DET ajis02-895 291 9 adoption adoption NOUN ajis02-895 291 10 of of ADP ajis02-895 291 11 sbr sbr NOUN ajis02-895 291 12 by by ADP ajis02-895 291 13 businesses business NOUN ajis02-895 291 14 , , PUNCT ajis02-895 291 15 it it PRON ajis02-895 291 16 needs need VERB ajis02-895 291 17 to to PART ajis02-895 291 18 improve improve VERB ajis02-895 291 19 the the DET ajis02-895 291 20 sbr sbr NOUN ajis02-895 291 21 website website NOUN ajis02-895 291 22 and and CCONJ ajis02-895 291 23 provide provide VERB ajis02-895 291 24 more more ADJ ajis02-895 291 25 concrete concrete ADJ ajis02-895 291 26 information information NOUN ajis02-895 291 27 such such ADJ ajis02-895 291 28 as as ADP ajis02-895 291 29 a a DET ajis02-895 291 30 better well ADJ ajis02-895 291 31 description description NOUN ajis02-895 291 32 of of ADP ajis02-895 291 33 the the DET ajis02-895 291 34 components component NOUN ajis02-895 291 35 of of ADP ajis02-895 291 36 sbr sbr NOUN ajis02-895 291 37 . . PUNCT ajis02-895 292 1 currently currently ADV ajis02-895 292 2 the the DET ajis02-895 292 3 website website NOUN ajis02-895 292 4 provides provide VERB ajis02-895 292 5 video video NOUN ajis02-895 292 6 case case NOUN ajis02-895 292 7 studies study NOUN ajis02-895 292 8 that that PRON ajis02-895 292 9 describe describe VERB ajis02-895 292 10 the the DET ajis02-895 292 11 potential potential ADJ ajis02-895 292 12 benefits benefit NOUN ajis02-895 292 13 of of ADP ajis02-895 292 14 sbr sbr NOUN ajis02-895 292 15 . . PUNCT ajis02-895 293 1 addition addition NOUN ajis02-895 293 2 of of ADP ajis02-895 293 3 information information NOUN ajis02-895 293 4 such such ADJ ajis02-895 293 5 as as ADP ajis02-895 293 6 cost cost NOUN ajis02-895 293 7 saved save VERB ajis02-895 293 8 and and CCONJ ajis02-895 293 9 cost cost NOUN ajis02-895 293 10 incurred incur VERB ajis02-895 293 11 would would AUX ajis02-895 293 12 be be AUX ajis02-895 293 13 useful useful ADJ ajis02-895 293 14 . . PUNCT ajis02-895 294 1 several several ADJ ajis02-895 294 2 conferences conference NOUN ajis02-895 294 3 on on ADP ajis02-895 294 4 sbr sbr NOUN ajis02-895 294 5 have have AUX ajis02-895 294 6 been be AUX ajis02-895 294 7 held hold VERB ajis02-895 294 8 in in ADP ajis02-895 294 9 australia australia PROPN ajis02-895 294 10 in in ADP ajis02-895 294 11 the the DET ajis02-895 294 12 last last ADJ ajis02-895 294 13 few few ADJ ajis02-895 294 14 years year NOUN ajis02-895 294 15 . . PUNCT ajis02-895 295 1 an an DET ajis02-895 295 2 example example NOUN ajis02-895 295 3 is be AUX ajis02-895 295 4 the the DET ajis02-895 295 5 sbr sbr PROPN ajis02-895 295 6 / / SYM ajis02-895 295 7 xbrl xbrl PROPN ajis02-895 295 8 international international PROPN ajis02-895 295 9 conference conference NOUN ajis02-895 295 10 held hold VERB ajis02-895 295 11 in in ADP ajis02-895 295 12 brisbane brisbane NOUN ajis02-895 295 13 in in ADP ajis02-895 295 14 november november PROPN ajis02-895 295 15 , , PUNCT ajis02-895 295 16 2007 2007 NUM ajis02-895 295 17 . . PUNCT ajis02-895 296 1 however however ADV ajis02-895 296 2 , , PUNCT ajis02-895 296 3 the the DET ajis02-895 296 4 attendance attendance NOUN ajis02-895 296 5 of of ADP ajis02-895 296 6 such such ADJ ajis02-895 296 7 conferences conference NOUN ajis02-895 296 8 was be AUX ajis02-895 296 9 limited limited ADJ ajis02-895 296 10 . . PUNCT ajis02-895 297 1 a a DET ajis02-895 297 2 more more ADV ajis02-895 297 3 effective effective ADJ ajis02-895 297 4 way way NOUN ajis02-895 297 5 to to PART ajis02-895 297 6 introduce introduce VERB ajis02-895 297 7 the the DET ajis02-895 297 8 sbr sbr NOUN ajis02-895 297 9 program program NOUN ajis02-895 297 10 to to ADP ajis02-895 297 11 the the DET ajis02-895 297 12 general general ADJ ajis02-895 297 13 public public NOUN ajis02-895 297 14 especially especially ADV ajis02-895 297 15 the the DET ajis02-895 297 16 accounting accounting NOUN ajis02-895 297 17 professions profession NOUN ajis02-895 297 18 is be AUX ajis02-895 297 19 free free ADJ ajis02-895 297 20 or or CCONJ ajis02-895 297 21 low low ADJ ajis02-895 297 22 - - PUNCT ajis02-895 297 23 cost cost NOUN ajis02-895 297 24 training training NOUN ajis02-895 297 25 classes class NOUN ajis02-895 297 26 held hold VERB ajis02-895 297 27 by by ADP ajis02-895 297 28 regulatory regulatory ADJ ajis02-895 297 29 or or CCONJ ajis02-895 297 30 professional professional ADJ ajis02-895 297 31 accounting accounting NOUN ajis02-895 297 32 organizations organization NOUN ajis02-895 297 33 or or CCONJ ajis02-895 297 34 webinars webinar NOUN ajis02-895 297 35 run run VERB ajis02-895 297 36 by by ADP ajis02-895 297 37 software software NOUN ajis02-895 297 38 developers developer NOUN ajis02-895 297 39 ( ( PUNCT ajis02-895 297 40 brands brand NOUN ajis02-895 297 41 2012a 2012a NUM ajis02-895 297 42 ; ; PUNCT ajis02-895 297 43 weirich weirich PROPN ajis02-895 297 44 & & CCONJ ajis02-895 297 45 harrast harrast PROPN ajis02-895 297 46 , , PUNCT ajis02-895 297 47 2010 2010 NUM ajis02-895 297 48 ) ) PUNCT ajis02-895 297 49 . . PUNCT ajis02-895 298 1 currently currently ADV ajis02-895 298 2 , , PUNCT ajis02-895 298 3 such such ADJ ajis02-895 298 4 training training NOUN ajis02-895 298 5 is be AUX ajis02-895 298 6 limited limit VERB ajis02-895 298 7 in in ADP ajis02-895 298 8 australia australia PROPN ajis02-895 298 9 . . PUNCT ajis02-895 299 1 we we PRON ajis02-895 299 2 recommend recommend VERB ajis02-895 299 3 the the DET ajis02-895 299 4 sbr sbr PROPN ajis02-895 299 5 board board NOUN ajis02-895 299 6 cooperate cooperate VERB ajis02-895 299 7 with with ADP ajis02-895 299 8 the the DET ajis02-895 299 9 professional professional ADJ ajis02-895 299 10 accounting accounting NOUN ajis02-895 299 11 associations association NOUN ajis02-895 299 12 or or CCONJ ajis02-895 299 13 universities university NOUN ajis02-895 299 14 to to PART ajis02-895 299 15 organize organize VERB ajis02-895 299 16 low low ADJ ajis02-895 299 17 or or CCONJ ajis02-895 299 18 no no DET ajis02-895 299 19 cost cost NOUN ajis02-895 299 20 workshops workshop NOUN ajis02-895 299 21 on on ADP ajis02-895 299 22 a a DET ajis02-895 299 23 regular regular ADJ ajis02-895 299 24 basis basis NOUN ajis02-895 299 25 . . PUNCT ajis02-895 300 1 such such ADJ ajis02-895 300 2 co co NOUN ajis02-895 300 3 - - NOUN ajis02-895 300 4 operation operation NOUN ajis02-895 300 5 should should AUX ajis02-895 300 6 lead lead VERB ajis02-895 300 7 to to ADP ajis02-895 300 8 better well ADJ ajis02-895 300 9 training training NOUN ajis02-895 300 10 and and CCONJ ajis02-895 300 11 hence hence ADV ajis02-895 300 12 benefit benefit VERB ajis02-895 300 13 australian australian ADJ ajis02-895 300 14 businesses business NOUN ajis02-895 300 15 . . PUNCT ajis02-895 301 1 another another DET ajis02-895 301 2 way way NOUN ajis02-895 301 3 to to PART ajis02-895 301 4 support support VERB ajis02-895 301 5 businesses business NOUN ajis02-895 301 6 is be AUX ajis02-895 301 7 through through ADP ajis02-895 301 8 publications publication NOUN ajis02-895 301 9 . . PUNCT ajis02-895 302 1 except except SCONJ ajis02-895 302 2 for for ADP ajis02-895 302 3 government government NOUN ajis02-895 302 4 publications publication NOUN ajis02-895 302 5 that that PRON ajis02-895 302 6 promote promote VERB ajis02-895 302 7 sbr sbr NOUN ajis02-895 302 8 ( ( PUNCT ajis02-895 302 9 madden madden PROPN ajis02-895 302 10 , , PUNCT ajis02-895 302 11 2010a 2010a NUM ajis02-895 302 12 ; ; PUNCT ajis02-895 302 13 2010b 2010b NUM ajis02-895 302 14 ; ; PUNCT ajis02-895 302 15 2011 2011 NUM ajis02-895 302 16 ; ; PUNCT ajis02-895 302 17 miller miller PROPN ajis02-895 302 18 , , PUNCT ajis02-895 302 19 2013 2013 NUM ajis02-895 302 20 ) ) PUNCT ajis02-895 302 21 , , PUNCT ajis02-895 302 22 to to ADP ajis02-895 302 23 date date NOUN ajis02-895 302 24 there there PRON ajis02-895 302 25 are be VERB ajis02-895 302 26 limited limited ADJ ajis02-895 302 27 publications publication NOUN ajis02-895 302 28 that that PRON ajis02-895 302 29 are be AUX ajis02-895 302 30 relevant relevant ADJ ajis02-895 302 31 to to ADP ajis02-895 302 32 australia australia PROPN ajis02-895 302 33 ’s ’s PART ajis02-895 302 34 sbr sbr PROPN ajis02-895 302 35 ( ( PUNCT ajis02-895 302 36 azam azam PROPN ajis02-895 302 37 & & CCONJ ajis02-895 302 38 taylor taylor PROPN ajis02-895 302 39 , , PUNCT ajis02-895 302 40 2012 2012 NUM ajis02-895 302 41 ; ; PUNCT ajis02-895 302 42 2013 2013 NUM ajis02-895 302 43 ; ; PUNCT ajis02-895 302 44 troshani troshani PROPN ajis02-895 302 45 & & CCONJ ajis02-895 302 46 rao rao PROPN ajis02-895 302 47 , , PUNCT ajis02-895 302 48 2007 2007 NUM ajis02-895 302 49 ) ) PUNCT ajis02-895 302 50 . . PUNCT ajis02-895 303 1 publications publication NOUN ajis02-895 303 2 aim aim VERB ajis02-895 303 3 at at ADP ajis02-895 303 4 educating educate VERB ajis02-895 303 5 the the DET ajis02-895 303 6 accounting accounting NOUN ajis02-895 303 7 professionals professional NOUN ajis02-895 303 8 are be AUX ajis02-895 303 9 available available ADJ ajis02-895 303 10 ( ( PUNCT ajis02-895 303 11 farewell farewell INTJ ajis02-895 303 12 , , PUNCT ajis02-895 303 13 2006 2006 NUM ajis02-895 303 14 ; ; PUNCT ajis02-895 303 15 gomaa gomaa NOUN ajis02-895 303 16 et et PROPN ajis02-895 303 17 al al PROPN ajis02-895 303 18 . . PROPN ajis02-895 303 19 , , PUNCT ajis02-895 303 20 2011 2011 NUM ajis02-895 303 21 ; ; PUNCT ajis02-895 303 22 mahoney mahoney PROPN ajis02-895 303 23 & & CCONJ ajis02-895 303 24 white white PROPN ajis02-895 303 25 , , PUNCT ajis02-895 303 26 2007 2007 NUM ajis02-895 303 27 ; ; PUNCT ajis02-895 303 28 phillips phillip NOUN ajis02-895 303 29 et et PROPN ajis02-895 303 30 al al PROPN ajis02-895 303 31 . . PROPN ajis02-895 303 32 , , PUNCT ajis02-895 303 33 2008 2008 NUM ajis02-895 303 34 ) ) PUNCT ajis02-895 303 35 . . PUNCT ajis02-895 304 1 for for ADP ajis02-895 304 2 example example NOUN ajis02-895 304 3 , , PUNCT ajis02-895 304 4 gomaa gomaa NOUN ajis02-895 304 5 et et PROPN ajis02-895 304 6 al al PROPN ajis02-895 304 7 . . PUNCT ajis02-895 304 8 ( ( PUNCT ajis02-895 304 9 2011 2011 NUM ajis02-895 304 10 ) ) PUNCT ajis02-895 304 11 teach teach VERB ajis02-895 304 12 students student NOUN ajis02-895 304 13 how how SCONJ ajis02-895 304 14 to to PART ajis02-895 304 15 extract extract VERB ajis02-895 304 16 xbrl xbrl PROPN ajis02-895 304 17 reports report NOUN ajis02-895 304 18 from from ADP ajis02-895 304 19 u.s u.s PROPN ajis02-895 304 20 . . PROPN ajis02-895 304 21 sec sec PROPN ajis02-895 304 22 website website NOUN ajis02-895 304 23 and and CCONJ ajis02-895 304 24 compare compare VERB ajis02-895 304 25 companies company NOUN ajis02-895 304 26 using use VERB ajis02-895 304 27 financial financial ADJ ajis02-895 304 28 ratio ratio NOUN ajis02-895 304 29 analysis analysis NOUN ajis02-895 304 30 . . PUNCT ajis02-895 305 1 unfortunately unfortunately ADV ajis02-895 305 2 , , PUNCT ajis02-895 305 3 these these DET ajis02-895 305 4 publications publication NOUN ajis02-895 305 5 focus focus VERB ajis02-895 305 6 on on ADP ajis02-895 305 7 u.s u.s PROPN ajis02-895 305 8 . . PROPN ajis02-895 305 9 sec sec PROPN ajis02-895 305 10 filing filing NOUN ajis02-895 305 11 and and CCONJ ajis02-895 305 12 are be AUX ajis02-895 305 13 inapplicable inapplicable ADJ ajis02-895 305 14 to to ADP ajis02-895 305 15 the the DET ajis02-895 305 16 australian australian ADJ ajis02-895 305 17 context context NOUN ajis02-895 305 18 . . PUNCT ajis02-895 306 1 more more ADV ajis02-895 306 2 australian australian ADJ ajis02-895 306 3 specific specific ADJ ajis02-895 306 4 publications publication NOUN ajis02-895 306 5 are be AUX ajis02-895 306 6 required require VERB ajis02-895 306 7 to to PART ajis02-895 306 8 help help VERB ajis02-895 306 9 stakeholders stakeholder NOUN ajis02-895 306 10 understand understand VERB ajis02-895 306 11 the the DET ajis02-895 306 12 program program NOUN ajis02-895 306 13 . . PUNCT ajis02-895 307 1 another another DET ajis02-895 307 2 source source NOUN ajis02-895 307 3 of of ADP ajis02-895 307 4 support support NOUN ajis02-895 307 5 for for ADP ajis02-895 307 6 businesses business NOUN ajis02-895 307 7 is be AUX ajis02-895 307 8 non non ADJ ajis02-895 307 9 - - ADJ ajis02-895 307 10 governmental governmental ADJ ajis02-895 307 11 organizations organization NOUN ajis02-895 307 12 that that PRON ajis02-895 307 13 promote promote VERB ajis02-895 307 14 xbrl xbrl NOUN ajis02-895 307 15 such such ADJ ajis02-895 307 16 as as ADP ajis02-895 307 17 xbrl xbrl PROPN ajis02-895 307 18 international international PROPN ajis02-895 307 19 . . PUNCT ajis02-895 308 1 being be AUX ajis02-895 308 2 a a DET ajis02-895 308 3 branch branch NOUN ajis02-895 308 4 under under ADP ajis02-895 308 5 xbrl xbrl PROPN ajis02-895 308 6 international international PROPN ajis02-895 308 7 , , PUNCT ajis02-895 308 8 xbrl xbrl PROPN ajis02-895 308 9 australia australia PROPN ajis02-895 308 10 has have AUX ajis02-895 308 11 played play VERB ajis02-895 308 12 a a DET ajis02-895 308 13 minor minor ADJ ajis02-895 308 14 role role NOUN ajis02-895 308 15 in in ADP ajis02-895 308 16 promoting promote VERB ajis02-895 308 17 the the DET ajis02-895 308 18 adoption adoption NOUN ajis02-895 308 19 of of ADP ajis02-895 308 20 xbrl xbrl PROPN ajis02-895 308 21 in in ADP ajis02-895 308 22 australia australia PROPN ajis02-895 308 23 since since SCONJ ajis02-895 308 24 the the DET ajis02-895 308 25 initiation initiation NOUN ajis02-895 308 26 of of ADP ajis02-895 308 27 the the DET ajis02-895 308 28 sbr sbr PROPN ajis02-895 308 29 program program NOUN ajis02-895 308 30 in in ADP ajis02-895 308 31 2010 2010 NUM ajis02-895 308 32 . . PUNCT ajis02-895 309 1 currently currently ADV ajis02-895 309 2 information information NOUN ajis02-895 309 3 on on ADP ajis02-895 309 4 its its PRON ajis02-895 309 5 website website NOUN ajis02-895 309 6 , , PUNCT ajis02-895 309 7 www.xbrl.org/au www.xbrl.org/au PROPN ajis02-895 309 8 , , PUNCT ajis02-895 309 9 seems seem VERB ajis02-895 309 10 to to PART ajis02-895 309 11 be be AUX ajis02-895 309 12 outdated outdate VERB ajis02-895 309 13 ( ( PUNCT ajis02-895 309 14 e.g. e.g. ADV ajis02-895 309 15 , , PUNCT ajis02-895 309 16 on on ADP ajis02-895 309 17 taxonomy taxonomy NOUN ajis02-895 309 18 development development NOUN ajis02-895 309 19 ) ) PUNCT ajis02-895 309 20 , , PUNCT ajis02-895 309 21 and and CCONJ ajis02-895 309 22 there there PRON ajis02-895 309 23 are be VERB ajis02-895 309 24 broken break VERB ajis02-895 309 25 links link NOUN ajis02-895 309 26 on on ADP ajis02-895 309 27 the the DET ajis02-895 309 28 website website NOUN ajis02-895 309 29 . . PUNCT ajis02-895 310 1 to to PART ajis02-895 310 2 help help VERB ajis02-895 310 3 promote promote VERB ajis02-895 310 4 sbr sbr NOUN ajis02-895 310 5 , , PUNCT ajis02-895 310 6 education education NOUN ajis02-895 310 7 material material NOUN ajis02-895 310 8 on on ADP ajis02-895 310 9 this this DET ajis02-895 310 10 website website NOUN ajis02-895 310 11 should should AUX ajis02-895 310 12 not not PART ajis02-895 310 13 be be AUX ajis02-895 310 14 restricted restrict VERB ajis02-895 310 15 to to ADP ajis02-895 310 16 its its PRON ajis02-895 310 17 members member NOUN ajis02-895 310 18 but but CCONJ ajis02-895 310 19 be be AUX ajis02-895 310 20 made make VERB ajis02-895 310 21 available available ADJ ajis02-895 310 22 to to ADP ajis02-895 310 23 the the DET ajis02-895 310 24 general general ADJ ajis02-895 310 25 public public NOUN ajis02-895 310 26 . . PUNCT ajis02-895 311 1 australasian australasian ADJ ajis02-895 311 2 journal journal NOUN ajis02-895 311 3 of of ADP ajis02-895 311 4 information information NOUN ajis02-895 311 5 systems system NOUN ajis02-895 311 6 volume volume NOUN ajis02-895 311 7 18 18 NUM ajis02-895 311 8 number number NOUN ajis02-895 311 9 3 3 NUM ajis02-895 311 10 2014 2014 NUM ajis02-895 311 11 41 41 NUM ajis02-895 311 12 toe toe NOUN ajis02-895 311 13 environmental environmental ADJ ajis02-895 311 14 perspective perspective NOUN ajis02-895 311 15 : : PUNCT ajis02-895 311 16 software software NOUN ajis02-895 311 17 developers developer NOUN ajis02-895 311 18 software software VERB ajis02-895 311 19 developers developer NOUN ajis02-895 311 20 is be AUX ajis02-895 311 21 another another DET ajis02-895 311 22 important important ADJ ajis02-895 311 23 group group NOUN ajis02-895 311 24 of of ADP ajis02-895 311 25 stakeholder stakeholder NOUN ajis02-895 311 26 whose whose DET ajis02-895 311 27 role role NOUN ajis02-895 311 28 is be AUX ajis02-895 311 29 often often ADV ajis02-895 311 30 neglected neglect VERB ajis02-895 311 31 in in ADP ajis02-895 311 32 the the DET ajis02-895 311 33 promotion promotion NOUN ajis02-895 311 34 of of ADP ajis02-895 311 35 sbr sbr NOUN ajis02-895 311 36 . . PUNCT ajis02-895 312 1 with with ADP ajis02-895 312 2 the the DET ajis02-895 312 3 exception exception NOUN ajis02-895 312 4 of of ADP ajis02-895 312 5 apra apra NOUN ajis02-895 312 6 , , PUNCT ajis02-895 312 7 which which PRON ajis02-895 312 8 allows allow VERB ajis02-895 312 9 businesses business NOUN ajis02-895 312 10 to to PART ajis02-895 312 11 download download VERB ajis02-895 312 12 a a DET ajis02-895 312 13 software software NOUN ajis02-895 312 14 tool tool NOUN ajis02-895 312 15 , , PUNCT ajis02-895 312 16 direct2apra direct2apra PROPN ajis02-895 312 17 ( ( PUNCT ajis02-895 312 18 d2a d2a PROPN ajis02-895 312 19 ) ) PUNCT ajis02-895 312 20 , , PUNCT ajis02-895 312 21 from from ADP ajis02-895 312 22 apra apra ADJ ajis02-895 312 23 website website NOUN ajis02-895 312 24 to to PART ajis02-895 312 25 enter enter VERB ajis02-895 312 26 data datum NOUN ajis02-895 312 27 directly directly ADV ajis02-895 312 28 and and CCONJ ajis02-895 312 29 submit submit VERB ajis02-895 312 30 forms form NOUN ajis02-895 312 31 , , PUNCT ajis02-895 312 32 a a DET ajis02-895 312 33 key key ADJ ajis02-895 312 34 obstacle obstacle NOUN ajis02-895 312 35 to to ADP ajis02-895 312 36 the the DET ajis02-895 312 37 take take VERB ajis02-895 312 38 - - PUNCT ajis02-895 312 39 up up NOUN ajis02-895 312 40 of of ADP ajis02-895 312 41 sbr sbr NOUN ajis02-895 312 42 is be AUX ajis02-895 312 43 the the DET ajis02-895 312 44 limited limited ADJ ajis02-895 312 45 availability availability NOUN ajis02-895 312 46 of of ADP ajis02-895 312 47 sbr sbr NOUN ajis02-895 312 48 - - PUNCT ajis02-895 312 49 enabled enable VERB ajis02-895 312 50 software software NOUN ajis02-895 312 51 , , PUNCT ajis02-895 312 52 particularly particularly ADV ajis02-895 312 53 for for ADP ajis02-895 312 54 large large ADJ ajis02-895 312 55 businesses business NOUN ajis02-895 312 56 ( ( PUNCT ajis02-895 312 57 miller miller PROPN ajis02-895 312 58 , , PUNCT ajis02-895 312 59 2013 2013 NUM ajis02-895 312 60 ) ) PUNCT ajis02-895 312 61 . . PUNCT ajis02-895 313 1 it it PRON ajis02-895 313 2 is be AUX ajis02-895 313 3 a a DET ajis02-895 313 4 catch-22 catch-22 ADJ ajis02-895 313 5 situation situation NOUN ajis02-895 313 6 ( ( PUNCT ajis02-895 313 7 doolin doolin PROPN ajis02-895 313 8 & & CCONJ ajis02-895 313 9 troshani troshani PROPN ajis02-895 313 10 , , PUNCT ajis02-895 313 11 2007 2007 NUM ajis02-895 313 12 ; ; PUNCT ajis02-895 313 13 productivity productivity NOUN ajis02-895 313 14 commission commission PROPN ajis02-895 313 15 , , PUNCT ajis02-895 313 16 2012a 2012a NUM ajis02-895 313 17 ) ) PUNCT ajis02-895 313 18 . . PUNCT ajis02-895 314 1 because because SCONJ ajis02-895 314 2 of of ADP ajis02-895 314 3 limited limited ADJ ajis02-895 314 4 resources resource NOUN ajis02-895 314 5 , , PUNCT ajis02-895 314 6 software software NOUN ajis02-895 314 7 developers developer NOUN ajis02-895 314 8 are be AUX ajis02-895 314 9 likely likely ADJ ajis02-895 314 10 to to PART ajis02-895 314 11 be be AUX ajis02-895 314 12 unwilling unwilling ADJ ajis02-895 314 13 to to PART ajis02-895 314 14 invest invest VERB ajis02-895 314 15 in in ADP ajis02-895 314 16 sbr sbr NOUN ajis02-895 314 17 - - PUNCT ajis02-895 314 18 enabled enable VERB ajis02-895 314 19 software software NOUN ajis02-895 314 20 unless unless SCONJ ajis02-895 314 21 a a DET ajis02-895 314 22 critical critical ADJ ajis02-895 314 23 mass mass NOUN ajis02-895 314 24 of of ADP ajis02-895 314 25 users user NOUN ajis02-895 314 26 exists exist VERB ajis02-895 314 27 . . PUNCT ajis02-895 315 1 yet yet CCONJ ajis02-895 315 2 businesses business NOUN ajis02-895 315 3 would would AUX ajis02-895 315 4 not not PART ajis02-895 315 5 be be AUX ajis02-895 315 6 interested interested ADJ ajis02-895 315 7 in in ADP ajis02-895 315 8 sbr sbr NOUN ajis02-895 315 9 unless unless SCONJ ajis02-895 315 10 a a DET ajis02-895 315 11 critical critical ADJ ajis02-895 315 12 mass mass NOUN ajis02-895 315 13 of of ADP ajis02-895 315 14 relevant relevant ADJ ajis02-895 315 15 software software NOUN ajis02-895 315 16 is be AUX ajis02-895 315 17 available available ADJ ajis02-895 315 18 . . PUNCT ajis02-895 316 1 according accord VERB ajis02-895 316 2 to to ADP ajis02-895 316 3 the the DET ajis02-895 316 4 sbr sbr PROPN ajis02-895 316 5 website website NOUN ajis02-895 316 6 , , PUNCT ajis02-895 316 7 ato ato PROPN ajis02-895 316 8 forms form NOUN ajis02-895 316 9 appear appear VERB ajis02-895 316 10 to to PART ajis02-895 316 11 be be AUX ajis02-895 316 12 well well ADV ajis02-895 316 13 supported support VERB ajis02-895 316 14 by by ADP ajis02-895 316 15 popular popular ADJ ajis02-895 316 16 accounting accounting NOUN ajis02-895 316 17 packages package NOUN ajis02-895 316 18 such such ADJ ajis02-895 316 19 as as ADP ajis02-895 316 20 myob myob PROPN ajis02-895 316 21 and and CCONJ ajis02-895 316 22 quickbooks quickbook NOUN ajis02-895 316 23 . . PUNCT ajis02-895 317 1 however however ADV ajis02-895 317 2 , , PUNCT ajis02-895 317 3 software software NOUN ajis02-895 317 4 developers developer NOUN ajis02-895 317 5 of of ADP ajis02-895 317 6 large large ADJ ajis02-895 317 7 and and CCONJ ajis02-895 317 8 complicated complicated ADJ ajis02-895 317 9 accounting accounting NOUN ajis02-895 317 10 systems system NOUN ajis02-895 317 11 do do AUX ajis02-895 317 12 not not PART ajis02-895 317 13 seem seem VERB ajis02-895 317 14 to to PART ajis02-895 317 15 have have AUX ajis02-895 317 16 participated participate VERB ajis02-895 317 17 . . PUNCT ajis02-895 318 1 this this PRON ajis02-895 318 2 is be AUX ajis02-895 318 3 unsurprising unsurprising ADJ ajis02-895 318 4 as as SCONJ ajis02-895 318 5 developing develop VERB ajis02-895 318 6 sbr sbr NOUN ajis02-895 318 7 - - PUNCT ajis02-895 318 8 enabled enable VERB ajis02-895 318 9 software software NOUN ajis02-895 318 10 for for ADP ajis02-895 318 11 large large ADJ ajis02-895 318 12 organizations organization NOUN ajis02-895 318 13 is be AUX ajis02-895 318 14 particularly particularly ADV ajis02-895 318 15 costly costly ADJ ajis02-895 318 16 because because SCONJ ajis02-895 318 17 of of ADP ajis02-895 318 18 the the DET ajis02-895 318 19 complexity complexity NOUN ajis02-895 318 20 involved involve VERB ajis02-895 318 21 . . PUNCT ajis02-895 319 1 currently currently ADV ajis02-895 319 2 two two NUM ajis02-895 319 3 sbr sbr NOUN ajis02-895 319 4 - - PUNCT ajis02-895 319 5 enabled enable VERB ajis02-895 319 6 software software NOUN ajis02-895 319 7 products product NOUN ajis02-895 319 8 are be AUX ajis02-895 319 9 available available ADJ ajis02-895 319 10 for for ADP ajis02-895 319 11 lodging lodge VERB ajis02-895 319 12 asic asic NOUN ajis02-895 319 13 reports report NOUN ajis02-895 319 14 . . PUNCT ajis02-895 320 1 moreover moreover ADV ajis02-895 320 2 , , PUNCT ajis02-895 320 3 even even ADV ajis02-895 320 4 though though SCONJ ajis02-895 320 5 asic asic PROPN ajis02-895 320 6 has have VERB ajis02-895 320 7 six six NUM ajis02-895 320 8 forms form NOUN ajis02-895 320 9 ready ready ADJ ajis02-895 320 10 for for ADP ajis02-895 320 11 sbr sbr NOUN ajis02-895 320 12 , , PUNCT ajis02-895 320 13 only only ADV ajis02-895 320 14 four four NUM ajis02-895 320 15 forms form NOUN ajis02-895 320 16 are be AUX ajis02-895 320 17 supported support VERB ajis02-895 320 18 by by ADP ajis02-895 320 19 software software NOUN ajis02-895 320 20 products product NOUN ajis02-895 320 21 . . PUNCT ajis02-895 321 1 businesses business NOUN ajis02-895 321 2 are be AUX ajis02-895 321 3 unlikely unlikely ADJ ajis02-895 321 4 to to PART ajis02-895 321 5 be be AUX ajis02-895 321 6 interested interested ADJ ajis02-895 321 7 in in ADP ajis02-895 321 8 adopting adopt VERB ajis02-895 321 9 sbr sbr NOUN ajis02-895 321 10 if if SCONJ ajis02-895 321 11 only only ADV ajis02-895 321 12 several several ADJ ajis02-895 321 13 forms form NOUN ajis02-895 321 14 can can AUX ajis02-895 321 15 be be AUX ajis02-895 321 16 submitted submit VERB ajis02-895 321 17 as as SCONJ ajis02-895 321 18 the the DET ajis02-895 321 19 time time NOUN ajis02-895 321 20 saved save VERB ajis02-895 321 21 is be AUX ajis02-895 321 22 little little ADJ ajis02-895 321 23 . . PUNCT ajis02-895 322 1 the the DET ajis02-895 322 2 number number NOUN ajis02-895 322 3 of of ADP ajis02-895 322 4 software software NOUN ajis02-895 322 5 developers developer NOUN ajis02-895 322 6 that that PRON ajis02-895 322 7 provide provide VERB ajis02-895 322 8 sbr sbr NOUN ajis02-895 322 9 - - PUNCT ajis02-895 322 10 enabled enable VERB ajis02-895 322 11 software software NOUN ajis02-895 322 12 for for ADP ajis02-895 322 13 ato ato PROPN ajis02-895 322 14 has have AUX ajis02-895 322 15 risen rise VERB ajis02-895 322 16 sharply sharply ADV ajis02-895 322 17 in in ADP ajis02-895 322 18 the the DET ajis02-895 322 19 last last ADJ ajis02-895 322 20 several several ADJ ajis02-895 322 21 years year NOUN ajis02-895 322 22 . . PUNCT ajis02-895 323 1 however however ADV ajis02-895 323 2 , , PUNCT ajis02-895 323 3 about about ADV ajis02-895 323 4 half half NOUN ajis02-895 323 5 support support NOUN ajis02-895 323 6 only only ADV ajis02-895 323 7 one one NUM ajis02-895 323 8 or or CCONJ ajis02-895 323 9 two two NUM ajis02-895 323 10 forms form NOUN ajis02-895 323 11 ( ( PUNCT ajis02-895 323 12 appendix appendix NOUN ajis02-895 323 13 1 1 NUM ajis02-895 323 14 ) ) PUNCT ajis02-895 323 15 . . PUNCT ajis02-895 324 1 we we PRON ajis02-895 324 2 believe believe VERB ajis02-895 324 3 that that SCONJ ajis02-895 324 4 it it PRON ajis02-895 324 5 is be AUX ajis02-895 324 6 pointless pointless ADJ ajis02-895 324 7 mandating mandate VERB ajis02-895 324 8 sbr sbr NOUN ajis02-895 324 9 unless unless SCONJ ajis02-895 324 10 more more ADJ ajis02-895 324 11 forms form NOUN ajis02-895 324 12 are be AUX ajis02-895 324 13 supported support VERB ajis02-895 324 14 by by ADP ajis02-895 324 15 existing exist VERB ajis02-895 324 16 software software NOUN ajis02-895 324 17 . . PUNCT ajis02-895 325 1 even even ADV ajis02-895 325 2 though though SCONJ ajis02-895 325 3 several several ADJ ajis02-895 325 4 software software NOUN ajis02-895 325 5 products product NOUN ajis02-895 325 6 do do AUX ajis02-895 325 7 support support VERB ajis02-895 325 8 many many ADJ ajis02-895 325 9 sbr sbr NOUN ajis02-895 325 10 forms form NOUN ajis02-895 325 11 , , PUNCT ajis02-895 325 12 how how SCONJ ajis02-895 325 13 likely likely ADV ajis02-895 325 14 would would AUX ajis02-895 325 15 businesses business NOUN ajis02-895 325 16 be be AUX ajis02-895 325 17 willing willing ADJ ajis02-895 325 18 to to PART ajis02-895 325 19 switch switch VERB ajis02-895 325 20 from from ADP ajis02-895 325 21 their their PRON ajis02-895 325 22 current current ADJ ajis02-895 325 23 accounting accounting NOUN ajis02-895 325 24 system system NOUN ajis02-895 325 25 to to ADP ajis02-895 325 26 another another DET ajis02-895 325 27 one one NOUN ajis02-895 325 28 for for ADP ajis02-895 325 29 the the DET ajis02-895 325 30 sake sake NOUN ajis02-895 325 31 of of ADP ajis02-895 325 32 sbr sbr NOUN ajis02-895 325 33 ? ? PUNCT ajis02-895 325 34 conclusion conclusion NOUN ajis02-895 325 35 and and CCONJ ajis02-895 325 36 recommendation recommendation NOUN ajis02-895 325 37 sbr sbr NOUN ajis02-895 325 38 is be AUX ajis02-895 325 39 an an DET ajis02-895 325 40 australian australian ADJ ajis02-895 325 41 government government NOUN ajis02-895 325 42 initiative initiative NOUN ajis02-895 325 43 aimed aim VERB ajis02-895 325 44 at at ADP ajis02-895 325 45 enhancing enhance VERB ajis02-895 325 46 business business NOUN ajis02-895 325 47 productivity productivity NOUN ajis02-895 325 48 by by ADP ajis02-895 325 49 reducing reduce VERB ajis02-895 325 50 compliance compliance NOUN ajis02-895 325 51 costs cost NOUN ajis02-895 325 52 . . PUNCT ajis02-895 326 1 as as SCONJ ajis02-895 326 2 outlined outline VERB ajis02-895 326 3 in in ADP ajis02-895 326 4 the the DET ajis02-895 326 5 paper paper NOUN ajis02-895 326 6 , , PUNCT ajis02-895 326 7 general general ADJ ajis02-895 326 8 awareness awareness NOUN ajis02-895 326 9 or or CCONJ ajis02-895 326 10 knowledge knowledge NOUN ajis02-895 326 11 of of ADP ajis02-895 326 12 the the DET ajis02-895 326 13 program program NOUN ajis02-895 326 14 is be AUX ajis02-895 326 15 limited limit VERB ajis02-895 326 16 and and CCONJ ajis02-895 326 17 the the DET ajis02-895 326 18 adoption adoption NOUN ajis02-895 326 19 rate rate NOUN ajis02-895 326 20 by by ADP ajis02-895 326 21 business business NOUN ajis02-895 326 22 is be AUX ajis02-895 326 23 far far ADV ajis02-895 326 24 below below ADP ajis02-895 326 25 government government NOUN ajis02-895 326 26 ’s ’s PART ajis02-895 326 27 expectations expectation NOUN ajis02-895 326 28 . . PUNCT ajis02-895 327 1 to to ADP ajis02-895 327 2 date date NOUN ajis02-895 327 3 , , PUNCT ajis02-895 327 4 the the DET ajis02-895 327 5 savings saving NOUN ajis02-895 327 6 for for ADP ajis02-895 327 7 government government NOUN ajis02-895 327 8 and and CCONJ ajis02-895 327 9 australian australian ADJ ajis02-895 327 10 businesses business NOUN ajis02-895 327 11 have have AUX ajis02-895 327 12 been be AUX ajis02-895 327 13 far far ADV ajis02-895 327 14 below below ADP ajis02-895 327 15 the the DET ajis02-895 327 16 projected project VERB ajis02-895 327 17 $ $ SYM ajis02-895 327 18 800 800 NUM ajis02-895 327 19 million million NUM ajis02-895 327 20 savings saving NOUN ajis02-895 327 21 . . PUNCT ajis02-895 328 1 in in ADP ajis02-895 328 2 this this DET ajis02-895 328 3 study study NOUN ajis02-895 328 4 , , PUNCT ajis02-895 328 5 we we PRON ajis02-895 328 6 fill fill VERB ajis02-895 328 7 a a DET ajis02-895 328 8 gap gap NOUN ajis02-895 328 9 in in ADP ajis02-895 328 10 the the DET ajis02-895 328 11 literature literature NOUN ajis02-895 328 12 by by ADP ajis02-895 328 13 providing provide VERB ajis02-895 328 14 a a DET ajis02-895 328 15 comprehensive comprehensive ADJ ajis02-895 328 16 description description NOUN ajis02-895 328 17 of of ADP ajis02-895 328 18 the the DET ajis02-895 328 19 different different ADJ ajis02-895 328 20 components component NOUN ajis02-895 328 21 of of ADP ajis02-895 328 22 sbr sbr NOUN ajis02-895 328 23 and and CCONJ ajis02-895 328 24 also also ADV ajis02-895 328 25 provide provide VERB ajis02-895 328 26 a a DET ajis02-895 328 27 clear clear ADJ ajis02-895 328 28 overview overview NOUN ajis02-895 328 29 of of ADP ajis02-895 328 30 how how SCONJ ajis02-895 328 31 the the DET ajis02-895 328 32 components component NOUN ajis02-895 328 33 work work VERB ajis02-895 328 34 together together ADV ajis02-895 328 35 . . PUNCT ajis02-895 329 1 in in ADP ajis02-895 329 2 addition addition NOUN ajis02-895 329 3 , , PUNCT ajis02-895 329 4 based base VERB ajis02-895 329 5 on on ADP ajis02-895 329 6 the the DET ajis02-895 329 7 doi doi NOUN ajis02-895 329 8 model model NOUN ajis02-895 329 9 and and CCONJ ajis02-895 329 10 the the DET ajis02-895 329 11 toe toe NOUN ajis02-895 329 12 framework framework NOUN ajis02-895 329 13 , , PUNCT ajis02-895 329 14 we we PRON ajis02-895 329 15 conducted conduct VERB ajis02-895 329 16 an an DET ajis02-895 329 17 in in ADP ajis02-895 329 18 - - PUNCT ajis02-895 329 19 depth depth NOUN ajis02-895 329 20 meta meta NOUN ajis02-895 329 21 - - PUNCT ajis02-895 329 22 analysis analysis NOUN ajis02-895 329 23 of of ADP ajis02-895 329 24 the the DET ajis02-895 329 25 factors factor NOUN ajis02-895 329 26 influencing influence VERB ajis02-895 329 27 sbr sbr NOUN ajis02-895 329 28 adoption adoption NOUN ajis02-895 329 29 . . PUNCT ajis02-895 330 1 results result NOUN ajis02-895 330 2 show show VERB ajis02-895 330 3 that that SCONJ ajis02-895 330 4 in in ADP ajis02-895 330 5 the the DET ajis02-895 330 6 context context NOUN ajis02-895 330 7 of of ADP ajis02-895 330 8 sbr sbr NOUN ajis02-895 330 9 , , PUNCT ajis02-895 330 10 the the DET ajis02-895 330 11 most most ADV ajis02-895 330 12 relevant relevant ADJ ajis02-895 330 13 factor factor NOUN ajis02-895 330 14 in in ADP ajis02-895 330 15 the the DET ajis02-895 330 16 doi doi NOUN ajis02-895 330 17 model model NOUN ajis02-895 330 18 is be AUX ajis02-895 330 19 relative relative ADJ ajis02-895 330 20 advantage advantage NOUN ajis02-895 330 21 . . PUNCT ajis02-895 331 1 the the DET ajis02-895 331 2 current current ADJ ajis02-895 331 3 focus focus NOUN ajis02-895 331 4 of of ADP ajis02-895 331 5 the the DET ajis02-895 331 6 potential potential ADJ ajis02-895 331 7 benefits benefit NOUN ajis02-895 331 8 of of ADP ajis02-895 331 9 sbr sbr NOUN ajis02-895 331 10 is be AUX ajis02-895 331 11 on on ADP ajis02-895 331 12 cost cost NOUN ajis02-895 331 13 savings saving NOUN ajis02-895 331 14 . . PUNCT ajis02-895 332 1 yet yet CCONJ ajis02-895 332 2 the the DET ajis02-895 332 3 cost cost NOUN ajis02-895 332 4 savings saving NOUN ajis02-895 332 5 were be AUX ajis02-895 332 6 estimated estimate VERB ajis02-895 332 7 from from ADP ajis02-895 332 8 an an DET ajis02-895 332 9 official official ADJ ajis02-895 332 10 business business NOUN ajis02-895 332 11 case case NOUN ajis02-895 332 12 and and CCONJ ajis02-895 332 13 appeared appear VERB ajis02-895 332 14 to to PART ajis02-895 332 15 be be AUX ajis02-895 332 16 minimal minimal ADJ ajis02-895 332 17 . . PUNCT ajis02-895 333 1 the the DET ajis02-895 333 2 potential potential ADJ ajis02-895 333 3 costs cost NOUN ajis02-895 333 4 to to ADP ajis02-895 333 5 non non ADJ ajis02-895 333 6 - - ADJ ajis02-895 333 7 government government ADJ ajis02-895 333 8 stakeholders stakeholder NOUN ajis02-895 333 9 such such ADJ ajis02-895 333 10 as as ADP ajis02-895 333 11 businesses business NOUN ajis02-895 333 12 are be AUX ajis02-895 333 13 hardly hardly ADV ajis02-895 333 14 mentioned mention VERB ajis02-895 333 15 . . PUNCT ajis02-895 334 1 we we PRON ajis02-895 334 2 argue argue VERB ajis02-895 334 3 that that SCONJ ajis02-895 334 4 the the DET ajis02-895 334 5 promotion promotion NOUN ajis02-895 334 6 of of ADP ajis02-895 334 7 cost cost NOUN ajis02-895 334 8 savings saving NOUN ajis02-895 334 9 should should AUX ajis02-895 334 10 focus focus VERB ajis02-895 334 11 on on ADP ajis02-895 334 12 the the DET ajis02-895 334 13 individual individual ADJ ajis02-895 334 14 business business NOUN ajis02-895 334 15 and and CCONJ ajis02-895 334 16 not not PART ajis02-895 334 17 on on ADP ajis02-895 334 18 the the DET ajis02-895 334 19 total total ADJ ajis02-895 334 20 savings saving NOUN ajis02-895 334 21 . . PUNCT ajis02-895 335 1 in in ADP ajis02-895 335 2 addition addition NOUN ajis02-895 335 3 , , PUNCT ajis02-895 335 4 we we PRON ajis02-895 335 5 also also ADV ajis02-895 335 6 suggest suggest VERB ajis02-895 335 7 that that SCONJ ajis02-895 335 8 other other ADJ ajis02-895 335 9 potential potential ADJ ajis02-895 335 10 benefits benefit NOUN ajis02-895 335 11 of of ADP ajis02-895 335 12 sbr sbr NOUN ajis02-895 335 13 should should AUX ajis02-895 335 14 be be AUX ajis02-895 335 15 emphasized emphasize VERB ajis02-895 335 16 . . PUNCT ajis02-895 336 1 instead instead ADV ajis02-895 336 2 of of ADP ajis02-895 336 3 rushing rush VERB ajis02-895 336 4 to to ADP ajis02-895 336 5 extending extend VERB ajis02-895 336 6 the the DET ajis02-895 336 7 program program NOUN ajis02-895 336 8 to to ADP ajis02-895 336 9 more more ADJ ajis02-895 336 10 agencies agency NOUN ajis02-895 336 11 , , PUNCT ajis02-895 336 12 it it PRON ajis02-895 336 13 would would AUX ajis02-895 336 14 be be AUX ajis02-895 336 15 better well ADJ ajis02-895 336 16 to to PART ajis02-895 336 17 increase increase VERB ajis02-895 336 18 sbr sbr NOUN ajis02-895 336 19 - - PUNCT ajis02-895 336 20 forms form NOUN ajis02-895 336 21 from from ADP ajis02-895 336 22 those those DET ajis02-895 336 23 agencies agency NOUN ajis02-895 336 24 already already ADV ajis02-895 336 25 involved involve VERB ajis02-895 336 26 . . PUNCT ajis02-895 337 1 compatibility compatibility NOUN ajis02-895 337 2 does do AUX ajis02-895 337 3 not not PART ajis02-895 337 4 appear appear VERB ajis02-895 337 5 to to PART ajis02-895 337 6 be be AUX ajis02-895 337 7 a a DET ajis02-895 337 8 problem problem NOUN ajis02-895 337 9 to to ADP ajis02-895 337 10 businesses business NOUN ajis02-895 337 11 because because SCONJ ajis02-895 337 12 the the DET ajis02-895 337 13 responsibility responsibility NOUN ajis02-895 337 14 is be AUX ajis02-895 337 15 shifted shift VERB ajis02-895 337 16 to to ADP ajis02-895 337 17 software software NOUN ajis02-895 337 18 developers developer NOUN ajis02-895 337 19 . . PUNCT ajis02-895 338 1 currently currently ADV ajis02-895 338 2 , , PUNCT ajis02-895 338 3 australia australia PROPN ajis02-895 338 4 has have AUX ajis02-895 338 5 adopted adopt VERB ajis02-895 338 6 a a DET ajis02-895 338 7 closed closed ADJ ajis02-895 338 8 xbrl xbrl NOUN ajis02-895 338 9 reporting reporting NOUN ajis02-895 338 10 approach approach NOUN ajis02-895 338 11 with with ADP ajis02-895 338 12 no no DET ajis02-895 338 13 industry industry NOUN ajis02-895 338 14 specific specific ADJ ajis02-895 338 15 taxonomy taxonomy NOUN ajis02-895 338 16 or or CCONJ ajis02-895 338 17 taxonomy taxonomy NOUN ajis02-895 338 18 extension extension NOUN ajis02-895 338 19 . . PUNCT ajis02-895 339 1 the the DET ajis02-895 339 2 restriction restriction NOUN ajis02-895 339 3 simplifies simplify VERB ajis02-895 339 4 the the DET ajis02-895 339 5 adoption adoption NOUN ajis02-895 339 6 process process NOUN ajis02-895 339 7 and and CCONJ ajis02-895 339 8 reduces reduce VERB ajis02-895 339 9 the the DET ajis02-895 339 10 complexity complexity NOUN ajis02-895 339 11 of of ADP ajis02-895 339 12 sbr sbr NOUN ajis02-895 339 13 . . PUNCT ajis02-895 340 1 however however ADV ajis02-895 340 2 , , PUNCT ajis02-895 340 3 the the DET ajis02-895 340 4 restriction restriction NOUN ajis02-895 340 5 disallows disallow VERB ajis02-895 340 6 company company NOUN ajis02-895 340 7 or or CCONJ ajis02-895 340 8 industry industry NOUN ajis02-895 340 9 specific specific ADJ ajis02-895 340 10 information information NOUN ajis02-895 340 11 to to PART ajis02-895 340 12 be be AUX ajis02-895 340 13 captured capture VERB ajis02-895 340 14 in in ADP ajis02-895 340 15 xbrl xbrl PROPN ajis02-895 340 16 , , PUNCT ajis02-895 340 17 which which PRON ajis02-895 340 18 may may AUX ajis02-895 340 19 ultimately ultimately ADV ajis02-895 340 20 influence influence VERB ajis02-895 340 21 the the DET ajis02-895 340 22 quality quality NOUN ajis02-895 340 23 and and CCONJ ajis02-895 340 24 usability usability NOUN ajis02-895 340 25 of of ADP ajis02-895 340 26 the the DET ajis02-895 340 27 reports report NOUN ajis02-895 340 28 . . PUNCT ajis02-895 341 1 trialability trialability NOUN ajis02-895 341 2 and and CCONJ ajis02-895 341 3 observability observability NOUN ajis02-895 341 4 are be AUX ajis02-895 341 5 also also ADV ajis02-895 341 6 key key ADJ ajis02-895 341 7 issues issue NOUN ajis02-895 341 8 for for ADP ajis02-895 341 9 sbr sbr NOUN ajis02-895 341 10 . . PUNCT ajis02-895 342 1 with with ADP ajis02-895 342 2 the the DET ajis02-895 342 3 black black PROPN ajis02-895 342 4 box box PROPN ajis02-895 342 5 design design NOUN ajis02-895 342 6 of of ADP ajis02-895 342 7 sbr sbr NOUN ajis02-895 342 8 in in ADP ajis02-895 342 9 australia australia PROPN ajis02-895 342 10 , , PUNCT ajis02-895 342 11 we we PRON ajis02-895 342 12 believe believe VERB ajis02-895 342 13 it it PRON ajis02-895 342 14 is be AUX ajis02-895 342 15 the the DET ajis02-895 342 16 responsibility responsibility NOUN ajis02-895 342 17 of of ADP ajis02-895 342 18 the the DET ajis02-895 342 19 developers developer NOUN ajis02-895 342 20 to to PART ajis02-895 342 21 promote promote VERB ajis02-895 342 22 sbr sbr NOUN ajis02-895 342 23 - - PUNCT ajis02-895 342 24 enabled enable VERB ajis02-895 342 25 software software NOUN ajis02-895 342 26 . . PUNCT ajis02-895 343 1 we we PRON ajis02-895 343 2 australasian australasian ADJ ajis02-895 343 3 journal journal NOUN ajis02-895 343 4 of of ADP ajis02-895 343 5 information information NOUN ajis02-895 343 6 systems system NOUN ajis02-895 343 7 volume volume NOUN ajis02-895 343 8 18 18 NUM ajis02-895 343 9 number number NOUN ajis02-895 343 10 3 3 NUM ajis02-895 343 11 2014 2014 NUM ajis02-895 343 12 42 42 NUM ajis02-895 343 13 also also ADV ajis02-895 343 14 suggest suggest VERB ajis02-895 343 15 that that SCONJ ajis02-895 343 16 the the DET ajis02-895 343 17 sbr sbr PROPN ajis02-895 343 18 board board NOUN ajis02-895 343 19 promote promote VERB ajis02-895 343 20 trialability trialability NOUN ajis02-895 343 21 by by ADP ajis02-895 343 22 providing provide VERB ajis02-895 343 23 temporary temporary ADJ ajis02-895 343 24 auskeys auskey NOUN ajis02-895 343 25 to to PART ajis02-895 343 26 facilitate facilitate VERB ajis02-895 343 27 software software NOUN ajis02-895 343 28 trials trial NOUN ajis02-895 343 29 . . PUNCT ajis02-895 344 1 in in ADP ajis02-895 344 2 the the DET ajis02-895 344 3 context context NOUN ajis02-895 344 4 of of ADP ajis02-895 344 5 the the DET ajis02-895 344 6 technological technological ADJ ajis02-895 344 7 perspective perspective NOUN ajis02-895 344 8 in in ADP ajis02-895 344 9 the the DET ajis02-895 344 10 toe toe NOUN ajis02-895 344 11 framework framework NOUN ajis02-895 344 12 , , PUNCT ajis02-895 344 13 perceived perceive VERB ajis02-895 344 14 costs cost NOUN ajis02-895 344 15 is be AUX ajis02-895 344 16 an an DET ajis02-895 344 17 obstacle obstacle NOUN ajis02-895 344 18 to to ADP ajis02-895 344 19 sbr sbr VERB ajis02-895 344 20 adoption adoption NOUN ajis02-895 344 21 as as SCONJ ajis02-895 344 22 insufficient insufficient ADJ ajis02-895 344 23 information information NOUN ajis02-895 344 24 is be AUX ajis02-895 344 25 available available ADJ ajis02-895 344 26 to to ADP ajis02-895 344 27 businesses business NOUN ajis02-895 344 28 . . PUNCT ajis02-895 345 1 the the DET ajis02-895 345 2 quality quality NOUN ajis02-895 345 3 of of ADP ajis02-895 345 4 sbr sbr NOUN ajis02-895 345 5 reports report NOUN ajis02-895 345 6 has have AUX ajis02-895 345 7 hardly hardly ADV ajis02-895 345 8 been be AUX ajis02-895 345 9 mentioned mention VERB ajis02-895 345 10 or or CCONJ ajis02-895 345 11 discussed discuss VERB ajis02-895 345 12 in in ADP ajis02-895 345 13 the the DET ajis02-895 345 14 development development NOUN ajis02-895 345 15 process process NOUN ajis02-895 345 16 but but CCONJ ajis02-895 345 17 it it PRON ajis02-895 345 18 is be AUX ajis02-895 345 19 an an DET ajis02-895 345 20 important important ADJ ajis02-895 345 21 factor factor NOUN ajis02-895 345 22 for for ADP ajis02-895 345 23 the the DET ajis02-895 345 24 long long ADJ ajis02-895 345 25 term term NOUN ajis02-895 345 26 success success NOUN ajis02-895 345 27 of of ADP ajis02-895 345 28 the the DET ajis02-895 345 29 sbr sbr NOUN ajis02-895 345 30 . . PUNCT ajis02-895 346 1 the the DET ajis02-895 346 2 most most ADV ajis02-895 346 3 salient salient ADJ ajis02-895 346 4 issue issue NOUN ajis02-895 346 5 in in ADP ajis02-895 346 6 the the DET ajis02-895 346 7 organizational organizational ADJ ajis02-895 346 8 perspective perspective NOUN ajis02-895 346 9 is be AUX ajis02-895 346 10 the the DET ajis02-895 346 11 lack lack NOUN ajis02-895 346 12 of of ADP ajis02-895 346 13 awareness awareness NOUN ajis02-895 346 14 and and CCONJ ajis02-895 346 15 expertise expertise NOUN ajis02-895 346 16 on on ADP ajis02-895 346 17 sbr sbr PROPN ajis02-895 346 18 and and CCONJ ajis02-895 346 19 xbrl xbrl PROPN ajis02-895 346 20 among among ADP ajis02-895 346 21 business business NOUN ajis02-895 346 22 managers manager NOUN ajis02-895 346 23 and and CCONJ ajis02-895 346 24 accountants accountant NOUN ajis02-895 346 25 . . PUNCT ajis02-895 347 1 in in ADP ajis02-895 347 2 the the DET ajis02-895 347 3 environmental environmental ADJ ajis02-895 347 4 perspective perspective NOUN ajis02-895 347 5 , , PUNCT ajis02-895 347 6 the the DET ajis02-895 347 7 sbr sbr PROPN ajis02-895 347 8 board board NOUN ajis02-895 347 9 seeks seek VERB ajis02-895 347 10 to to PART ajis02-895 347 11 extend extend VERB ajis02-895 347 12 the the DET ajis02-895 347 13 initiative initiative NOUN ajis02-895 347 14 to to ADP ajis02-895 347 15 more more ADJ ajis02-895 347 16 government government NOUN ajis02-895 347 17 agencies agency NOUN ajis02-895 347 18 . . PUNCT ajis02-895 348 1 moreover moreover ADV ajis02-895 348 2 , , PUNCT ajis02-895 348 3 asic asic PROPN ajis02-895 348 4 is be AUX ajis02-895 348 5 considering consider VERB ajis02-895 348 6 making make VERB ajis02-895 348 7 sbr sbr NOUN ajis02-895 348 8 compulsory compulsory NOUN ajis02-895 348 9 . . PUNCT ajis02-895 349 1 currently currently ADV ajis02-895 349 2 , , PUNCT ajis02-895 349 3 external external ADJ ajis02-895 349 4 support support NOUN ajis02-895 349 5 to to PART ajis02-895 349 6 help help VERB ajis02-895 349 7 businesses business NOUN ajis02-895 349 8 appears appear VERB ajis02-895 349 9 to to PART ajis02-895 349 10 be be AUX ajis02-895 349 11 insufficient insufficient ADJ ajis02-895 349 12 . . PUNCT ajis02-895 350 1 based base VERB ajis02-895 350 2 on on ADP ajis02-895 350 3 the the DET ajis02-895 350 4 above above ADJ ajis02-895 350 5 meta meta ADJ ajis02-895 350 6 - - PUNCT ajis02-895 350 7 analysis analysis NOUN ajis02-895 350 8 , , PUNCT ajis02-895 350 9 we we PRON ajis02-895 350 10 propose propose VERB ajis02-895 350 11 the the DET ajis02-895 350 12 following follow VERB ajis02-895 350 13 six six NUM ajis02-895 350 14 specific specific ADJ ajis02-895 350 15 recommendations recommendation NOUN ajis02-895 350 16 to to ADP ajis02-895 350 17 the the DET ajis02-895 350 18 sbr sbr PROPN ajis02-895 350 19 board board NOUN ajis02-895 350 20 for for ADP ajis02-895 350 21 consideration consideration NOUN ajis02-895 350 22 : : PUNCT ajis02-895 350 23 1 1 X ajis02-895 350 24 . . X ajis02-895 350 25 promotion promotion NOUN ajis02-895 350 26 : : PUNCT ajis02-895 350 27 use use VERB ajis02-895 350 28 a a DET ajis02-895 350 29 real real ADJ ajis02-895 350 30 case case NOUN ajis02-895 350 31 of of ADP ajis02-895 350 32 an an DET ajis02-895 350 33 australian australian ADJ ajis02-895 350 34 business business NOUN ajis02-895 350 35 with with ADP ajis02-895 350 36 actual actual ADJ ajis02-895 350 37 cost cost NOUN ajis02-895 350 38 saving saving NOUN ajis02-895 350 39 figures figure NOUN ajis02-895 350 40 to to PART ajis02-895 350 41 promote promote VERB ajis02-895 350 42 the the DET ajis02-895 350 43 program program NOUN ajis02-895 350 44 . . PUNCT ajis02-895 351 1 promote promote VERB ajis02-895 351 2 benefits benefit NOUN ajis02-895 351 3 of of ADP ajis02-895 351 4 sbr sbr NOUN ajis02-895 351 5 other other ADJ ajis02-895 351 6 than than ADP ajis02-895 351 7 cost cost NOUN ajis02-895 351 8 savings saving NOUN ajis02-895 351 9 : : PUNCT ajis02-895 351 10 improving improve VERB ajis02-895 351 11 corporate corporate ADJ ajis02-895 351 12 governance governance NOUN ajis02-895 351 13 , , PUNCT ajis02-895 351 14 meeting meet VERB ajis02-895 351 15 the the DET ajis02-895 351 16 information information NOUN ajis02-895 351 17 needs need NOUN ajis02-895 351 18 of of ADP ajis02-895 351 19 stakeholders stakeholder NOUN ajis02-895 351 20 such such ADJ ajis02-895 351 21 as as ADP ajis02-895 351 22 investors investor NOUN ajis02-895 351 23 , , PUNCT ajis02-895 351 24 enhancing enhance VERB ajis02-895 351 25 audit audit NOUN ajis02-895 351 26 trails trail NOUN ajis02-895 351 27 , , PUNCT ajis02-895 351 28 and and CCONJ ajis02-895 351 29 so so ADV ajis02-895 351 30 on on ADV ajis02-895 351 31 . . PUNCT ajis02-895 352 1 2 2 X ajis02-895 352 2 . . X ajis02-895 352 3 taxonomy taxonomy NOUN ajis02-895 352 4 : : PUNCT ajis02-895 352 5 examine examine VERB ajis02-895 352 6 how how SCONJ ajis02-895 352 7 closely closely ADV ajis02-895 352 8 the the DET ajis02-895 352 9 australian australian ADJ ajis02-895 352 10 taxonomy taxonomy NOUN ajis02-895 352 11 meets meet VERB ajis02-895 352 12 the the DET ajis02-895 352 13 reporting reporting NOUN ajis02-895 352 14 needs need NOUN ajis02-895 352 15 of of ADP ajis02-895 352 16 businesses business NOUN ajis02-895 352 17 before before ADP ajis02-895 352 18 making make VERB ajis02-895 352 19 any any DET ajis02-895 352 20 changes change NOUN ajis02-895 352 21 to to ADP ajis02-895 352 22 the the DET ajis02-895 352 23 current current ADJ ajis02-895 352 24 one one NUM ajis02-895 352 25 - - PUNCT ajis02-895 352 26 size size NOUN ajis02-895 352 27 - - PUNCT ajis02-895 352 28 fits fit VERB ajis02-895 352 29 - - PUNCT ajis02-895 352 30 all all PRON ajis02-895 352 31 approach approach NOUN ajis02-895 352 32 . . PUNCT ajis02-895 353 1 3 3 X ajis02-895 353 2 . . X ajis02-895 353 3 quality quality NOUN ajis02-895 353 4 : : PUNCT ajis02-895 353 5 develop develop VERB ajis02-895 353 6 better well ADJ ajis02-895 353 7 measures measure NOUN ajis02-895 353 8 to to PART ajis02-895 353 9 validate validate VERB ajis02-895 353 10 the the DET ajis02-895 353 11 quality quality NOUN ajis02-895 353 12 of of ADP ajis02-895 353 13 sbr sbr NOUN ajis02-895 353 14 software software NOUN ajis02-895 353 15 and and CCONJ ajis02-895 353 16 reports report NOUN ajis02-895 353 17 . . PUNCT ajis02-895 354 1 clarify clarify VERB ajis02-895 354 2 accountability accountability NOUN ajis02-895 354 3 in in ADP ajis02-895 354 4 the the DET ajis02-895 354 5 case case NOUN ajis02-895 354 6 of of ADP ajis02-895 354 7 misleading mislead VERB ajis02-895 354 8 reports report NOUN ajis02-895 354 9 . . PUNCT ajis02-895 355 1 4 4 X ajis02-895 355 2 . . X ajis02-895 355 3 expertise expertise NOUN ajis02-895 355 4 : : PUNCT ajis02-895 355 5 communicate communicate VERB ajis02-895 355 6 with with ADP ajis02-895 355 7 educators educator NOUN ajis02-895 355 8 to to PART ajis02-895 355 9 enhance enhance VERB ajis02-895 355 10 the the DET ajis02-895 355 11 training training NOUN ajis02-895 355 12 of of ADP ajis02-895 355 13 xbrl xbrl PROPN ajis02-895 355 14 and and CCONJ ajis02-895 355 15 sbr sbr PROPN ajis02-895 355 16 in in ADP ajis02-895 355 17 universities university NOUN ajis02-895 355 18 . . PUNCT ajis02-895 356 1 co co VERB ajis02-895 356 2 - - VERB ajis02-895 356 3 operate operate VERB ajis02-895 356 4 with with ADP ajis02-895 356 5 professional professional ADJ ajis02-895 356 6 accounting accounting NOUN ajis02-895 356 7 bodies body NOUN ajis02-895 356 8 and and CCONJ ajis02-895 356 9 universities university NOUN ajis02-895 356 10 to to PART ajis02-895 356 11 organize organize VERB ajis02-895 356 12 low low ADJ ajis02-895 356 13 or or CCONJ ajis02-895 356 14 no no PRON ajis02-895 356 15 cost cost NOUN ajis02-895 356 16 workshops workshop NOUN ajis02-895 356 17 on on ADP ajis02-895 356 18 sbr sbr NOUN ajis02-895 356 19 . . PUNCT ajis02-895 357 1 provide provide VERB ajis02-895 357 2 temporary temporary ADJ ajis02-895 357 3 auskeys auskey NOUN ajis02-895 357 4 to to PART ajis02-895 357 5 facilitate facilitate VERB ajis02-895 357 6 trial trial NOUN ajis02-895 357 7 of of ADP ajis02-895 357 8 sbrenabled sbrenable VERB ajis02-895 357 9 software software NOUN ajis02-895 357 10 . . PUNCT ajis02-895 358 1 5 5 X ajis02-895 358 2 . . X ajis02-895 358 3 development development NOUN ajis02-895 358 4 : : PUNCT ajis02-895 358 5 focus focus VERB ajis02-895 358 6 on on ADP ajis02-895 358 7 working work VERB ajis02-895 358 8 with with ADP ajis02-895 358 9 agencies agency NOUN ajis02-895 358 10 already already ADV ajis02-895 358 11 involved involve VERB ajis02-895 358 12 in in ADP ajis02-895 358 13 the the DET ajis02-895 358 14 project project NOUN ajis02-895 358 15 and and CCONJ ajis02-895 358 16 identify identify VERB ajis02-895 358 17 forms form NOUN ajis02-895 358 18 that that PRON ajis02-895 358 19 could could AUX ajis02-895 358 20 lead lead VERB ajis02-895 358 21 to to ADP ajis02-895 358 22 maximum maximum ADJ ajis02-895 358 23 cost cost NOUN ajis02-895 358 24 savings saving NOUN ajis02-895 358 25 instead instead ADV ajis02-895 358 26 of of ADP ajis02-895 358 27 rushing rush VERB ajis02-895 358 28 to to ADP ajis02-895 358 29 extending extend VERB ajis02-895 358 30 the the DET ajis02-895 358 31 program program NOUN ajis02-895 358 32 to to ADP ajis02-895 358 33 more more ADJ ajis02-895 358 34 agencies agency NOUN ajis02-895 358 35 . . PUNCT ajis02-895 359 1 regarding regard VERB ajis02-895 359 2 future future ADJ ajis02-895 359 3 submissions submission NOUN ajis02-895 359 4 to to ADP ajis02-895 359 5 asic asic NOUN ajis02-895 359 6 , , PUNCT ajis02-895 359 7 allow allow VERB ajis02-895 359 8 businesses business NOUN ajis02-895 359 9 continue continue VERB ajis02-895 359 10 to to PART ajis02-895 359 11 submit submit VERB ajis02-895 359 12 pdf pdf NOUN ajis02-895 359 13 or or CCONJ ajis02-895 359 14 paper paper NOUN ajis02-895 359 15 forms form NOUN ajis02-895 359 16 or or CCONJ ajis02-895 359 17 submit submit VERB ajis02-895 359 18 ixbrl ixbrl ADJ ajis02-895 359 19 forms form NOUN ajis02-895 359 20 instead instead ADV ajis02-895 359 21 . . PUNCT ajis02-895 360 1 adopt adopt VERB ajis02-895 360 2 a a DET ajis02-895 360 3 phase phase NOUN ajis02-895 360 4 - - PUNCT ajis02-895 360 5 in in ADP ajis02-895 360 6 admission admission NOUN ajis02-895 360 7 process process NOUN ajis02-895 360 8 like like ADP ajis02-895 360 9 the the DET ajis02-895 360 10 one one NOUN ajis02-895 360 11 in in ADP ajis02-895 360 12 the the DET ajis02-895 360 13 u.s u.s PROPN ajis02-895 360 14 . . PROPN ajis02-895 360 15 6 6 NUM ajis02-895 360 16 . . X ajis02-895 360 17 support support NOUN ajis02-895 360 18 : : PUNCT ajis02-895 360 19 improve improve VERB ajis02-895 360 20 the the DET ajis02-895 360 21 government government NOUN ajis02-895 360 22 websites website NOUN ajis02-895 360 23 to to PART ajis02-895 360 24 provide provide VERB ajis02-895 360 25 more more ADV ajis02-895 360 26 useful useful ADJ ajis02-895 360 27 information information NOUN ajis02-895 360 28 to to ADP ajis02-895 360 29 businesses business NOUN ajis02-895 360 30 . . PUNCT ajis02-895 361 1 provide provide VERB ajis02-895 361 2 sample sample NOUN ajis02-895 361 3 documents document NOUN ajis02-895 361 4 in in ADP ajis02-895 361 5 both both CCONJ ajis02-895 361 6 xbrl xbrl PROPN ajis02-895 361 7 and and CCONJ ajis02-895 361 8 non non ADJ ajis02-895 361 9 - - ADJ ajis02-895 361 10 xbrl xbrl ADJ ajis02-895 361 11 formats format NOUN ajis02-895 361 12 for for ADP ajis02-895 361 13 the the DET ajis02-895 361 14 general general ADJ ajis02-895 361 15 public public NOUN ajis02-895 361 16 ’s ’s PART ajis02-895 361 17 perusal perusal NOUN ajis02-895 361 18 . . PUNCT ajis02-895 362 1 develop develop VERB ajis02-895 362 2 additional additional ADJ ajis02-895 362 3 measures measure NOUN ajis02-895 362 4 such such ADJ ajis02-895 362 5 as as ADP ajis02-895 362 6 information information NOUN ajis02-895 362 7 flyers flyer NOUN ajis02-895 362 8 to to PART ajis02-895 362 9 help help VERB ajis02-895 362 10 businesses business NOUN ajis02-895 362 11 understand understand VERB ajis02-895 362 12 sbr sbr NOUN ajis02-895 362 13 . . PUNCT ajis02-895 363 1 this this DET ajis02-895 363 2 research research NOUN ajis02-895 363 3 provides provide VERB ajis02-895 363 4 a a DET ajis02-895 363 5 comprehensive comprehensive ADJ ajis02-895 363 6 analysis analysis NOUN ajis02-895 363 7 of of ADP ajis02-895 363 8 sbr sbr NOUN ajis02-895 363 9 adoption adoption NOUN ajis02-895 363 10 from from ADP ajis02-895 363 11 different different ADJ ajis02-895 363 12 perspectives perspective NOUN ajis02-895 363 13 but but CCONJ ajis02-895 363 14 the the DET ajis02-895 363 15 analysis analysis NOUN ajis02-895 363 16 is be AUX ajis02-895 363 17 based base VERB ajis02-895 363 18 on on ADP ajis02-895 363 19 secondary secondary ADJ ajis02-895 363 20 data datum NOUN ajis02-895 363 21 . . PUNCT ajis02-895 364 1 future future ADJ ajis02-895 364 2 studies study NOUN ajis02-895 364 3 could could AUX ajis02-895 364 4 gather gather VERB ajis02-895 364 5 first first ADJ ajis02-895 364 6 - - PUNCT ajis02-895 364 7 hand hand NOUN ajis02-895 364 8 data datum NOUN ajis02-895 364 9 from from ADP ajis02-895 364 10 business business NOUN ajis02-895 364 11 managers manager NOUN ajis02-895 364 12 and and CCONJ ajis02-895 364 13 accountants accountant NOUN ajis02-895 364 14 on on ADP ajis02-895 364 15 issues issue NOUN ajis02-895 364 16 such such ADJ ajis02-895 364 17 as as ADP ajis02-895 364 18 how how SCONJ ajis02-895 364 19 closely closely ADV ajis02-895 364 20 the the DET ajis02-895 364 21 current current ADJ ajis02-895 364 22 australian australian ADJ ajis02-895 364 23 taxonomy taxonomy NOUN ajis02-895 364 24 meets meet VERB ajis02-895 364 25 the the DET ajis02-895 364 26 reporting reporting NOUN ajis02-895 364 27 needs need NOUN ajis02-895 364 28 of of ADP ajis02-895 364 29 businesses business NOUN ajis02-895 364 30 . . PUNCT ajis02-895 365 1 empirical empirical ADJ ajis02-895 365 2 data datum NOUN ajis02-895 365 3 on on ADP ajis02-895 365 4 data datum NOUN ajis02-895 365 5 quality quality NOUN ajis02-895 365 6 or or CCONJ ajis02-895 365 7 the the DET ajis02-895 365 8 costs cost NOUN ajis02-895 365 9 of of ADP ajis02-895 365 10 sbr sbr ADJ ajis02-895 365 11 adoption adoption NOUN ajis02-895 365 12 in in ADP ajis02-895 365 13 the the DET ajis02-895 365 14 australian australian ADJ ajis02-895 365 15 environment environment NOUN ajis02-895 365 16 would would AUX ajis02-895 365 17 also also ADV ajis02-895 365 18 be be AUX ajis02-895 365 19 useful useful ADJ ajis02-895 365 20 . . PUNCT ajis02-895 366 1 references reference NOUN ajis02-895 366 2 ahmadpour ahmadpour NOUN ajis02-895 366 3 , , PUNCT ajis02-895 366 4 a. a. NOUN ajis02-895 366 5 ( ( PUNCT ajis02-895 366 6 2011 2011 NUM ajis02-895 366 7 ) ) PUNCT ajis02-895 366 8 “ " PUNCT ajis02-895 366 9 the the DET ajis02-895 366 10 improvement improvement NOUN ajis02-895 366 11 of of ADP ajis02-895 366 12 governance governance NOUN ajis02-895 366 13 decision decision NOUN ajis02-895 366 14 making make VERB ajis02-895 366 15 using use VERB ajis02-895 366 16 xbrl xbrl PROPN ajis02-895 366 17 ” " PUNCT ajis02-895 366 18 , , PUNCT ajis02-895 366 19 international international ADJ ajis02-895 366 20 journal journal NOUN ajis02-895 366 21 of of ADP ajis02-895 366 22 e e PROPN ajis02-895 366 23 - - NOUN ajis02-895 366 24 business business NOUN ajis02-895 366 25 research research NOUN ajis02-895 366 26 , , PUNCT ajis02-895 366 27 vol vol NOUN ajis02-895 366 28 7 7 NUM ajis02-895 366 29 no no DET ajis02-895 366 30 2 2 NUM ajis02-895 366 31 , , PUNCT ajis02-895 366 32 pp pp ADJ ajis02-895 366 33 . . PUNCT ajis02-895 367 1 11 11 NUM ajis02-895 367 2 - - SYM ajis02-895 367 3 18 18 NUM ajis02-895 367 4 . . PUNCT ajis02-895 368 1 ajzen ajzen PROPN ajis02-895 368 2 , , PUNCT ajis02-895 368 3 i. i. NOUN ajis02-895 368 4 ( ( PUNCT ajis02-895 368 5 1991 1991 NUM ajis02-895 368 6 ) ) PUNCT ajis02-895 368 7 “ " PUNCT ajis02-895 368 8 the the DET ajis02-895 368 9 theory theory NOUN ajis02-895 368 10 of of ADP ajis02-895 368 11 planned plan VERB ajis02-895 368 12 behaviour behaviour NOUN ajis02-895 368 13 ” " PUNCT ajis02-895 368 14 , , PUNCT ajis02-895 368 15 organizational organizational ADJ ajis02-895 368 16 behavior behavior NOUN ajis02-895 368 17 and and CCONJ ajis02-895 368 18 human human ADJ ajis02-895 368 19 decision decision NOUN ajis02-895 368 20 processes process NOUN ajis02-895 368 21 , , PUNCT ajis02-895 368 22 vol vol NOUN ajis02-895 368 23 50(2 50(2 NUM ajis02-895 368 24 ) ) PUNCT ajis02-895 368 25 , , PUNCT ajis02-895 368 26 pp pp ADP ajis02-895 368 27 . . PUNCT ajis02-895 369 1 179 179 NUM ajis02-895 369 2 - - SYM ajis02-895 369 3 211 211 NUM ajis02-895 369 4 . . PUNCT ajis02-895 370 1 australasian australasian ADJ ajis02-895 370 2 journal journal NOUN ajis02-895 370 3 of of ADP ajis02-895 370 4 information information NOUN ajis02-895 370 5 systems system NOUN ajis02-895 370 6 volume volume NOUN ajis02-895 370 7 18 18 NUM ajis02-895 370 8 number number NOUN ajis02-895 370 9 3 3 NUM ajis02-895 370 10 2014 2014 NUM ajis02-895 370 11 43 43 NUM ajis02-895 370 12 alles alle NOUN ajis02-895 370 13 , , PUNCT ajis02-895 370 14 m. m. NOUN ajis02-895 370 15 g. g. PROPN ajis02-895 370 16 & & CCONJ ajis02-895 370 17 gray gray PROPN ajis02-895 370 18 , , PUNCT ajis02-895 370 19 g. g. PROPN ajis02-895 370 20 l. l. PROPN ajis02-895 370 21 ( ( PUNCT ajis02-895 370 22 2012 2012 NUM ajis02-895 370 23 ) ) PUNCT ajis02-895 370 24 “ " PUNCT ajis02-895 370 25 a a DET ajis02-895 370 26 relative relative ADJ ajis02-895 370 27 cost cost NOUN ajis02-895 370 28 framework framework NOUN ajis02-895 370 29 of of ADP ajis02-895 370 30 demand demand NOUN ajis02-895 370 31 for for ADP ajis02-895 370 32 external external ADJ ajis02-895 370 33 assurance assurance NOUN ajis02-895 370 34 of of ADP ajis02-895 370 35 xbrl xbrl PROPN ajis02-895 370 36 filings filing NOUN ajis02-895 370 37 ” " PUNCT ajis02-895 370 38 , , PUNCT ajis02-895 370 39 journal journal NOUN ajis02-895 370 40 of of ADP ajis02-895 370 41 information information NOUN ajis02-895 370 42 systems system NOUN ajis02-895 370 43 , , PUNCT ajis02-895 370 44 vol vol NOUN ajis02-895 370 45 26 26 NUM ajis02-895 370 46 no no DET ajis02-895 370 47 1 1 NUM ajis02-895 370 48 , , PUNCT ajis02-895 370 49 pp pp ADJ ajis02-895 370 50 . . PUNCT ajis02-895 371 1 103 103 NUM ajis02-895 371 2 - - SYM ajis02-895 371 3 126 126 NUM ajis02-895 371 4 . . PUNCT ajis02-895 372 1 arnold arnold PROPN ajis02-895 372 2 , , PUNCT ajis02-895 372 3 v. v. PROPN ajis02-895 372 4 , , PUNCT ajis02-895 372 5 bedard bedard PROPN ajis02-895 372 6 , , PUNCT ajis02-895 372 7 j. j. PROPN ajis02-895 372 8 c. c. PROPN ajis02-895 372 9 , , PUNCT ajis02-895 372 10 phillips phillips PROPN ajis02-895 372 11 , , PUNCT ajis02-895 372 12 j. j. PROPN ajis02-895 372 13 r. r. PROPN ajis02-895 372 14 , , PUNCT ajis02-895 372 15 & & CCONJ ajis02-895 372 16 sutton sutton PROPN ajis02-895 372 17 , , PUNCT ajis02-895 372 18 s. s. PROPN ajis02-895 372 19 g. g. PROPN ajis02-895 372 20 ( ( PUNCT ajis02-895 372 21 2012 2012 NUM ajis02-895 372 22 ) ) PUNCT ajis02-895 372 23 “ " PUNCT ajis02-895 372 24 the the DET ajis02-895 372 25 impact impact NOUN ajis02-895 372 26 of of ADP ajis02-895 372 27 tagging tag VERB ajis02-895 372 28 qualitative qualitative ADJ ajis02-895 372 29 financial financial ADJ ajis02-895 372 30 information information NOUN ajis02-895 372 31 on on ADP ajis02-895 372 32 investor investor NOUN ajis02-895 372 33 decision decision NOUN ajis02-895 372 34 making making NOUN ajis02-895 372 35 : : PUNCT ajis02-895 372 36 implications implication NOUN ajis02-895 372 37 for for ADP ajis02-895 372 38 xbrl xbrl PROPN ajis02-895 372 39 ” " PUNCT ajis02-895 372 40 , , PUNCT ajis02-895 372 41 international international ADJ ajis02-895 372 42 journal journal NOUN ajis02-895 372 43 of of ADP ajis02-895 372 44 accounting accounting NOUN ajis02-895 372 45 information information NOUN ajis02-895 372 46 systems system NOUN ajis02-895 372 47 , , PUNCT ajis02-895 372 48 vol vol NOUN ajis02-895 372 49 13 13 NUM ajis02-895 372 50 no no DET ajis02-895 372 51 1 1 NUM ajis02-895 372 52 , , PUNCT ajis02-895 372 53 pp pp ADJ ajis02-895 372 54 . . PUNCT ajis02-895 373 1 2 2 NUM ajis02-895 373 2 - - SYM ajis02-895 373 3 20 20 NUM ajis02-895 373 4 . . PUNCT ajis02-895 374 1 australian australian ADJ ajis02-895 374 2 charities charity NOUN ajis02-895 374 3 and and CCONJ ajis02-895 374 4 not not PART ajis02-895 374 5 - - PUNCT ajis02-895 374 6 for for ADP ajis02-895 374 7 - - PUNCT ajis02-895 374 8 profits profit NOUN ajis02-895 374 9 commission commission NOUN ajis02-895 374 10 ( ( PUNCT ajis02-895 374 11 acnc acnc PROPN ajis02-895 374 12 ) ) PUNCT ajis02-895 374 13 ( ( PUNCT ajis02-895 374 14 2011 2011 NUM ajis02-895 374 15 ) ) PUNCT ajis02-895 374 16 australian australian ADJ ajis02-895 374 17 charities charity NOUN ajis02-895 374 18 and and CCONJ ajis02-895 374 19 notfor notfor NOUN ajis02-895 374 20 - - PUNCT ajis02-895 374 21 profits profit NOUN ajis02-895 374 22 commission commission NOUN ajis02-895 374 23 : : PUNCT ajis02-895 374 24 implementation implementation NOUN ajis02-895 374 25 design design NOUN ajis02-895 374 26 , , PUNCT ajis02-895 374 27 acnc acnc ADJ ajis02-895 374 28 discussion discussion NOUN ajis02-895 374 29 paper paper NOUN ajis02-895 374 30 . . PUNCT ajis02-895 375 1 australian australian ADJ ajis02-895 375 2 industry industry NOUN ajis02-895 375 3 group group NOUN ajis02-895 375 4 ( ( PUNCT ajis02-895 375 5 aig aig PROPN ajis02-895 375 6 ) ) PUNCT ajis02-895 375 7 ( ( PUNCT ajis02-895 375 8 2011 2011 NUM ajis02-895 375 9 ) ) PUNCT ajis02-895 375 10 national national PROPN ajis02-895 375 11 ceo ceo NOUN ajis02-895 375 12 survey survey NOUN ajis02-895 375 13 : : PUNCT ajis02-895 375 14 business business NOUN ajis02-895 375 15 regulation regulation NOUN ajis02-895 375 16 , , PUNCT ajis02-895 375 17 september september PROPN ajis02-895 375 18 . . PUNCT ajis02-895 376 1 http://www.aigroup.com.au/portal/binary/com.epicentric.contentmanagement.servlet.contentd http://www.aigroup.com.au/portal/binary/com.epicentric.contentmanagement.servlet.contentd ADP ajis02-895 376 2 eliveryservlet eliveryservlet NOUN ajis02-895 376 3 / / SYM ajis02-895 376 4 live_content live_content NOUN ajis02-895 376 5 / / SYM ajis02-895 376 6 publications publication NOUN ajis02-895 376 7 / / SYM ajis02-895 376 8 reports/2011/10259_ceo_survey_web.pdf reports/2011/10259_ceo_survey_web.pdf NOUN ajis02-895 376 9 accessed access VERB ajis02-895 376 10 10 10 NUM ajis02-895 376 11 may may PROPN ajis02-895 376 12 2013 2013 NUM ajis02-895 376 13 . . PUNCT ajis02-895 377 1 australian australian ADJ ajis02-895 377 2 government government NOUN ajis02-895 377 3 ( ( PUNCT ajis02-895 377 4 2012 2012 NUM ajis02-895 377 5 ) ) PUNCT ajis02-895 377 6 options option NOUN ajis02-895 377 7 paper paper NOUN ajis02-895 377 8 : : PUNCT ajis02-895 377 9 use use NOUN ajis02-895 377 10 of of ADP ajis02-895 377 11 standard standard ADJ ajis02-895 377 12 business business NOUN ajis02-895 377 13 reporting reporting NOUN ajis02-895 377 14 ( ( PUNCT ajis02-895 377 15 sbr sbr NOUN ajis02-895 377 16 ) ) PUNCT ajis02-895 377 17 for for ADP ajis02-895 377 18 financial financial ADJ ajis02-895 377 19 reports report NOUN ajis02-895 377 20 . . PUNCT ajis02-895 378 1 http://www.treasury.gov.au/ http://www.treasury.gov.au/ PROPN ajis02-895 378 2 accessed access VERB ajis02-895 378 3 10 10 NUM ajis02-895 378 4 january january NOUN ajis02-895 378 5 2013 2013 NUM ajis02-895 378 6 . . PUNCT ajis02-895 379 1 australian australian ADJ ajis02-895 379 2 government government NOUN ajis02-895 379 3 ( ( PUNCT ajis02-895 379 4 2013 2013 NUM ajis02-895 379 5 ) ) PUNCT ajis02-895 379 6 report report NOUN ajis02-895 379 7 of of ADP ajis02-895 379 8 the the DET ajis02-895 379 9 australian australian ADJ ajis02-895 379 10 business business NOUN ajis02-895 379 11 registrar registrar NOUN ajis02-895 379 12 2012 2012 NUM ajis02-895 379 13 - - SYM ajis02-895 379 14 13 13 NUM ajis02-895 379 15 . . PUNCT ajis02-895 380 1 https://abr.gov.au/ https://abr.gov.au/ PROPN ajis02-895 380 2 accessed access VERB ajis02-895 380 3 25 25 NUM ajis02-895 380 4 february february NOUN ajis02-895 380 5 2014 2014 NUM ajis02-895 380 6 . . PUNCT ajis02-895 381 1 australian australian ADJ ajis02-895 381 2 prudential prudential ADJ ajis02-895 381 3 regulation regulation PROPN ajis02-895 381 4 authority authority NOUN ajis02-895 381 5 ( ( PUNCT ajis02-895 381 6 apra apra ADJ ajis02-895 381 7 ) ) PUNCT ajis02-895 381 8 ( ( PUNCT ajis02-895 381 9 2013 2013 NUM ajis02-895 381 10 ) ) PUNCT ajis02-895 381 11 plain plain ADJ ajis02-895 381 12 english english ADJ ajis02-895 381 13 taxonomy taxonomy NOUN ajis02-895 381 14 ( ( PUNCT ajis02-895 381 15 pet pet NOUN ajis02-895 381 16 ) ) PUNCT ajis02-895 381 17 . . PUNCT ajis02-895 382 1 http://apra.gov.au/sbr-pet/ http://apra.gov.au/sbr-pet/ NOUN ajis02-895 382 2 accessed access VERB ajis02-895 382 3 20 20 NUM ajis02-895 382 4 june june PROPN ajis02-895 382 5 2013 2013 NUM ajis02-895 382 6 . . PUNCT ajis02-895 383 1 azam azam PROPN ajis02-895 383 2 , , PUNCT ajis02-895 383 3 s. s. PROPN ajis02-895 383 4 & & CCONJ ajis02-895 383 5 taylor taylor PROPN ajis02-895 383 6 , , PUNCT ajis02-895 383 7 d. d. PROPN ajis02-895 383 8 ( ( PUNCT ajis02-895 383 9 2012 2012 NUM ajis02-895 383 10 ) ) PUNCT ajis02-895 383 11 “ " PUNCT ajis02-895 383 12 the the DET ajis02-895 383 13 impact impact NOUN ajis02-895 383 14 of of ADP ajis02-895 383 15 organizational organizational ADJ ajis02-895 383 16 factors factor NOUN ajis02-895 383 17 on on ADP ajis02-895 383 18 sbr sbr ADJ ajis02-895 383 19 adoption adoption NOUN ajis02-895 383 20 in in ADP ajis02-895 383 21 australia australia PROPN ajis02-895 383 22 ” " PUNCT ajis02-895 383 23 . . PUNCT ajis02-895 384 1 in in ADP ajis02-895 384 2 proceedings proceeding NOUN ajis02-895 384 3 of of ADP ajis02-895 384 4 the the DET ajis02-895 384 5 accounting accounting NOUN ajis02-895 384 6 and and CCONJ ajis02-895 384 7 finance finance NOUN ajis02-895 384 8 association association NOUN ajis02-895 384 9 of of ADP ajis02-895 384 10 australia australia PROPN ajis02-895 384 11 and and CCONJ ajis02-895 384 12 new new PROPN ajis02-895 384 13 zealand zealand PROPN ajis02-895 384 14 ( ( PUNCT ajis02-895 384 15 afaanz afaanz PROPN ajis02-895 384 16 ) ) PUNCT ajis02-895 384 17 1 1 NUM ajis02-895 384 18 - - SYM ajis02-895 384 19 3 3 NUM ajis02-895 384 20 july july PROPN ajis02-895 384 21 , , PUNCT ajis02-895 384 22 melbourne melbourne PROPN ajis02-895 384 23 , , PUNCT ajis02-895 384 24 australia australia PROPN ajis02-895 384 25 , , PUNCT ajis02-895 384 26 2012 2012 NUM ajis02-895 384 27 . . PUNCT ajis02-895 385 1 azam azam PROPN ajis02-895 385 2 , , PUNCT ajis02-895 385 3 s. s. PROPN ajis02-895 385 4 & & CCONJ ajis02-895 385 5 taylor taylor PROPN ajis02-895 385 6 , , PUNCT ajis02-895 385 7 d. d. PROPN ajis02-895 385 8 ( ( PUNCT ajis02-895 385 9 2013 2013 NUM ajis02-895 385 10 ) ) PUNCT ajis02-895 385 11 “ " PUNCT ajis02-895 385 12 adopting adopt VERB ajis02-895 385 13 standard standard ADJ ajis02-895 385 14 business business NOUN ajis02-895 385 15 reporting reporting NOUN ajis02-895 385 16 in in ADP ajis02-895 385 17 australia australia PROPN ajis02-895 385 18 : : PUNCT ajis02-895 385 19 are be AUX ajis02-895 385 20 cfos cfos PROPN ajis02-895 385 21 persuaded persuade VERB ajis02-895 385 22 by by ADP ajis02-895 385 23 technology technology NOUN ajis02-895 385 24 attributes attribute NOUN ajis02-895 385 25 ? ? PUNCT ajis02-895 385 26 ” " PUNCT ajis02-895 385 27 , , PUNCT ajis02-895 385 28 malaysian malaysian ADJ ajis02-895 385 29 accounting accounting NOUN ajis02-895 385 30 review review PROPN ajis02-895 385 31 , , PUNCT ajis02-895 385 32 vol vol NOUN ajis02-895 385 33 12 12 NUM ajis02-895 385 34 no no DET ajis02-895 385 35 1 1 NUM ajis02-895 385 36 , , PUNCT ajis02-895 385 37 pp pp ADJ ajis02-895 385 38 . . PUNCT ajis02-895 386 1 27 27 NUM ajis02-895 386 2 - - SYM ajis02-895 386 3 54 54 NUM ajis02-895 386 4 . . PUNCT ajis02-895 387 1 baldwin baldwin PROPN ajis02-895 387 2 , , PUNCT ajis02-895 387 3 a. a. NOUN ajis02-895 387 4 a. a. PROPN ajis02-895 387 5 , , PUNCT ajis02-895 387 6 brown brown PROPN ajis02-895 387 7 , , PUNCT ajis02-895 387 8 c. c. PROPN ajis02-895 387 9 e. e. PROPN ajis02-895 387 10 , , PUNCT ajis02-895 387 11 & & CCONJ ajis02-895 387 12 trinkle trinkle ADJ ajis02-895 387 13 , , PUNCT ajis02-895 387 14 b. b. PROPN ajis02-895 387 15 s. s. PROPN ajis02-895 387 16 ( ( PUNCT ajis02-895 387 17 2006 2006 NUM ajis02-895 387 18 ) ) PUNCT ajis02-895 387 19 “ " PUNCT ajis02-895 387 20 xbrl xbrl X ajis02-895 387 21 : : PUNCT ajis02-895 387 22 an an DET ajis02-895 387 23 impacts impact NOUN ajis02-895 387 24 framework framework NOUN ajis02-895 387 25 and and CCONJ ajis02-895 387 26 research research NOUN ajis02-895 387 27 challenge challenge NOUN ajis02-895 387 28 ” " PUNCT ajis02-895 387 29 , , PUNCT ajis02-895 387 30 journal journal NOUN ajis02-895 387 31 of of ADP ajis02-895 387 32 emerging emerge VERB ajis02-895 387 33 technologies technology NOUN ajis02-895 387 34 in in ADP ajis02-895 387 35 accounting accounting NOUN ajis02-895 387 36 , , PUNCT ajis02-895 387 37 vol vol NOUN ajis02-895 387 38 3(1 3(1 NUM ajis02-895 387 39 ) ) PUNCT ajis02-895 387 40 , , PUNCT ajis02-895 388 1 pp pp PROPN ajis02-895 388 2 . . PUNCT ajis02-895 389 1 97 97 NUM ajis02-895 389 2 - - SYM ajis02-895 389 3 116 116 NUM ajis02-895 389 4 . . PUNCT ajis02-895 390 1 baldwin baldwin PROPN ajis02-895 390 2 , , PUNCT ajis02-895 390 3 a. a. NOUN ajis02-895 390 4 a. a. PROPN ajis02-895 390 5 & & CCONJ ajis02-895 390 6 trinkle trinkle PROPN ajis02-895 390 7 , , PUNCT ajis02-895 390 8 b. b. PROPN ajis02-895 390 9 s. s. PROPN ajis02-895 390 10 ( ( PUNCT ajis02-895 390 11 2011 2011 NUM ajis02-895 390 12 ) ) PUNCT ajis02-895 390 13 “ " PUNCT ajis02-895 390 14 the the DET ajis02-895 390 15 impact impact NOUN ajis02-895 390 16 of of ADP ajis02-895 390 17 xbrl xbrl PROPN ajis02-895 390 18 : : PUNCT ajis02-895 390 19 a a DET ajis02-895 390 20 delphi delphi NOUN ajis02-895 390 21 investigation investigation NOUN ajis02-895 390 22 ” " PUNCT ajis02-895 390 23 , , PUNCT ajis02-895 390 24 the the DET ajis02-895 390 25 international international ADJ ajis02-895 390 26 journal journal NOUN ajis02-895 390 27 of of ADP ajis02-895 390 28 digital digital ADJ ajis02-895 390 29 accounting accounting NOUN ajis02-895 390 30 research research NOUN ajis02-895 390 31 , , PUNCT ajis02-895 390 32 vol vol NOUN ajis02-895 390 33 11(17 11(17 NUM ajis02-895 390 34 ) ) PUNCT ajis02-895 390 35 , , PUNCT ajis02-895 390 36 pp pp ADP ajis02-895 390 37 . . PUNCT ajis02-895 391 1 1 1 NUM ajis02-895 391 2 - - SYM ajis02-895 391 3 24 24 NUM ajis02-895 391 4 . . PUNCT ajis02-895 391 5 bartley bartley PROPN ajis02-895 391 6 , , PUNCT ajis02-895 391 7 j. j. PROPN ajis02-895 391 8 , , PUNCT ajis02-895 391 9 chen chen PROPN ajis02-895 391 10 , , PUNCT ajis02-895 391 11 y. y. PROPN ajis02-895 391 12 s. s. PROPN ajis02-895 391 13 a. a. PROPN ajis02-895 391 14 , , PUNCT ajis02-895 391 15 & & CCONJ ajis02-895 391 16 taylor taylor PROPN ajis02-895 391 17 , , PUNCT ajis02-895 391 18 e. e. PROPN ajis02-895 391 19 ( ( PUNCT ajis02-895 391 20 2010 2010 NUM ajis02-895 391 21 ) ) PUNCT ajis02-895 391 22 “ " PUNCT ajis02-895 391 23 avoiding avoid VERB ajis02-895 391 24 common common ADJ ajis02-895 391 25 errors error NOUN ajis02-895 391 26 of of ADP ajis02-895 391 27 xbrl xbrl PROPN ajis02-895 391 28 implementation implementation PROPN ajis02-895 391 29 ” " PUNCT ajis02-895 391 30 , , PUNCT ajis02-895 391 31 journal journal NOUN ajis02-895 391 32 of of ADP ajis02-895 391 33 accountancy accountancy NOUN ajis02-895 391 34 , , PUNCT ajis02-895 391 35 february february PROPN ajis02-895 391 36 , , PUNCT ajis02-895 391 37 pp pp PROPN ajis02-895 391 38 . . PUNCT ajis02-895 392 1 46 46 NUM ajis02-895 392 2 - - SYM ajis02-895 392 3 51 51 NUM ajis02-895 392 4 . . PUNCT ajis02-895 393 1 bonsón bonsón PROPN ajis02-895 393 2 , , PUNCT ajis02-895 393 3 e. e. PROPN ajis02-895 393 4 , , PUNCT ajis02-895 393 5 cortijo cortijo PROPN ajis02-895 393 6 , , PUNCT ajis02-895 393 7 v. v. PROPN ajis02-895 393 8 , , PUNCT ajis02-895 393 9 & & CCONJ ajis02-895 393 10 escobar escobar PROPN ajis02-895 393 11 , , PUNCT ajis02-895 393 12 t. t. PROPN ajis02-895 393 13 ( ( PUNCT ajis02-895 393 14 2009 2009 NUM ajis02-895 393 15 ) ) PUNCT ajis02-895 393 16 “ " PUNCT ajis02-895 393 17 towards towards ADP ajis02-895 393 18 the the DET ajis02-895 393 19 global global ADJ ajis02-895 393 20 adoption adoption NOUN ajis02-895 393 21 of of ADP ajis02-895 393 22 xbrl xbrl PROPN ajis02-895 393 23 using use VERB ajis02-895 393 24 international international ADJ ajis02-895 393 25 financial financial ADJ ajis02-895 393 26 reporting reporting NOUN ajis02-895 393 27 standards standard NOUN ajis02-895 393 28 ( ( PUNCT ajis02-895 393 29 ifrs ifrs NOUN ajis02-895 393 30 ) ) PUNCT ajis02-895 393 31 ” " PUNCT ajis02-895 393 32 , , PUNCT ajis02-895 393 33 international international ADJ ajis02-895 393 34 journal journal NOUN ajis02-895 393 35 of of ADP ajis02-895 393 36 accounting accounting NOUN ajis02-895 393 37 information information NOUN ajis02-895 393 38 systems system NOUN ajis02-895 393 39 , , PUNCT ajis02-895 393 40 vol vol NOUN ajis02-895 393 41 10(1 10(1 NUM ajis02-895 393 42 ) ) PUNCT ajis02-895 393 43 , , PUNCT ajis02-895 393 44 pp pp PROPN ajis02-895 393 45 . . PUNCT ajis02-895 394 1 46 46 NUM ajis02-895 394 2 - - SYM ajis02-895 394 3 60 60 NUM ajis02-895 394 4 . . PUNCT ajis02-895 395 1 boritz boritz PROPN ajis02-895 395 2 , , PUNCT ajis02-895 395 3 j. j. PROPN ajis02-895 395 4 e. e. PROPN ajis02-895 395 5 & & CCONJ ajis02-895 395 6 no no PROPN ajis02-895 395 7 , , PUNCT ajis02-895 395 8 w. w. PROPN ajis02-895 395 9 g. g. PROPN ajis02-895 395 10 ( ( PUNCT ajis02-895 395 11 2008 2008 NUM ajis02-895 395 12 ) ) PUNCT ajis02-895 395 13 “ " PUNCT ajis02-895 395 14 the the DET ajis02-895 395 15 sec sec PROPN ajis02-895 395 16 's 's PART ajis02-895 395 17 xbrl xbrl PROPN ajis02-895 395 18 voluntary voluntary ADJ ajis02-895 395 19 filing filing NOUN ajis02-895 395 20 program program NOUN ajis02-895 395 21 on on ADP ajis02-895 395 22 edgar edgar PROPN ajis02-895 395 23 : : PUNCT ajis02-895 395 24 a a DET ajis02-895 395 25 case case NOUN ajis02-895 395 26 for for ADP ajis02-895 395 27 quality quality NOUN ajis02-895 395 28 assurance assurance NOUN ajis02-895 395 29 ” " PUNCT ajis02-895 395 30 , , PUNCT ajis02-895 395 31 current current ADJ ajis02-895 395 32 issues issue NOUN ajis02-895 395 33 in in ADP ajis02-895 395 34 auditing auditing NOUN ajis02-895 395 35 , , PUNCT ajis02-895 395 36 vol vol NOUN ajis02-895 395 37 2 2 NUM ajis02-895 395 38 no no DET ajis02-895 395 39 2 2 NUM ajis02-895 395 40 , , PUNCT ajis02-895 395 41 pp pp ADJ ajis02-895 395 42 . . PUNCT ajis02-895 396 1 a36 a36 NOUN ajis02-895 396 2 - - PUNCT ajis02-895 396 3 a50 a50 NOUN ajis02-895 396 4 . . PUNCT ajis02-895 397 1 boritz boritz PROPN ajis02-895 397 2 , , PUNCT ajis02-895 397 3 j. j. PROPN ajis02-895 397 4 e. e. PROPN ajis02-895 397 5 & & CCONJ ajis02-895 397 6 no no PROPN ajis02-895 397 7 , , PUNCT ajis02-895 397 8 w. w. PROPN ajis02-895 397 9 g. g. PROPN ajis02-895 397 10 ( ( PUNCT ajis02-895 397 11 2009 2009 NUM ajis02-895 397 12 ) ) PUNCT ajis02-895 397 13 “ " PUNCT ajis02-895 397 14 assurance assurance NOUN ajis02-895 397 15 on on ADP ajis02-895 397 16 xbrl xbrl PROPN ajis02-895 397 17 - - PUNCT ajis02-895 397 18 related relate VERB ajis02-895 397 19 documents document NOUN ajis02-895 397 20 : : PUNCT ajis02-895 397 21 the the DET ajis02-895 397 22 case case NOUN ajis02-895 397 23 of of ADP ajis02-895 397 24 united united PROPN ajis02-895 397 25 technologies technologies PROPN ajis02-895 397 26 corporation corporation PROPN ajis02-895 397 27 “ " PUNCT ajis02-895 397 28 , , PUNCT ajis02-895 397 29 journal journal NOUN ajis02-895 397 30 of of ADP ajis02-895 397 31 information information NOUN ajis02-895 397 32 systems system NOUN ajis02-895 397 33 , , PUNCT ajis02-895 397 34 vol vol NOUN ajis02-895 397 35 23 23 NUM ajis02-895 397 36 no no DET ajis02-895 397 37 2 2 NUM ajis02-895 397 38 , , PUNCT ajis02-895 397 39 pp pp ADJ ajis02-895 397 40 . . PUNCT ajis02-895 398 1 49 49 NUM ajis02-895 398 2 - - SYM ajis02-895 398 3 78 78 NUM ajis02-895 398 4 . . PUNCT ajis02-895 399 1 boritz boritz PROPN ajis02-895 399 2 , , PUNCT ajis02-895 399 3 e. e. PROPN ajis02-895 399 4 & & CCONJ ajis02-895 399 5 no no PROPN ajis02-895 399 6 , , PUNCT ajis02-895 399 7 w. w. PROPN ajis02-895 399 8 g. g. PROPN ajis02-895 399 9 ( ( PUNCT ajis02-895 399 10 2011 2011 NUM ajis02-895 399 11 ) ) PUNCT ajis02-895 399 12 computer computer NOUN ajis02-895 399 13 - - PUNCT ajis02-895 399 14 assisted assist VERB ajis02-895 399 15 functions function NOUN ajis02-895 399 16 for for ADP ajis02-895 399 17 auditing audit VERB ajis02-895 399 18 xbrl xbrl PROPN ajis02-895 399 19 - - PUNCT ajis02-895 399 20 related relate VERB ajis02-895 399 21 documents document NOUN ajis02-895 399 22 working work VERB ajis02-895 399 23 paper paper NOUN ajis02-895 399 24 , , PUNCT ajis02-895 399 25 pp pp ADP ajis02-895 399 26 . . PUNCT ajis02-895 400 1 1 1 NUM ajis02-895 400 2 - - SYM ajis02-895 400 3 48 48 NUM ajis02-895 400 4 . . PUNCT ajis02-895 401 1 bovee bovee NOUN ajis02-895 401 2 , , PUNCT ajis02-895 401 3 m. m. NOUN ajis02-895 401 4 , , PUNCT ajis02-895 401 5 ettredge ettredge NOUN ajis02-895 401 6 , , PUNCT ajis02-895 401 7 m. m. NOUN ajis02-895 401 8 i. i. PROPN ajis02-895 401 9 , , PUNCT ajis02-895 401 10 srivastava srivastava PROPN ajis02-895 401 11 , , PUNCT ajis02-895 401 12 r. r. PROPN ajis02-895 401 13 p. p. PROPN ajis02-895 401 14 , , PUNCT ajis02-895 401 15 & & CCONJ ajis02-895 401 16 vasarhelyi vasarhelyi PROPN ajis02-895 401 17 , , PUNCT ajis02-895 401 18 m. m. NOUN ajis02-895 401 19 a. a. NOUN ajis02-895 401 20 ( ( PUNCT ajis02-895 401 21 2002 2002 NUM ajis02-895 401 22 ) ) PUNCT ajis02-895 401 23 “ " PUNCT ajis02-895 401 24 does do AUX ajis02-895 401 25 the the DET ajis02-895 401 26 year year NOUN ajis02-895 401 27 2000 2000 NUM ajis02-895 401 28 xbrl xbrl PROPN ajis02-895 401 29 taxonomy taxonomy NOUN ajis02-895 401 30 accommodate accommodate VERB ajis02-895 401 31 current current ADJ ajis02-895 401 32 business business NOUN ajis02-895 401 33 financial financial ADJ ajis02-895 401 34 - - PUNCT ajis02-895 401 35 reporting report VERB ajis02-895 401 36 practice practice NOUN ajis02-895 401 37 ? ? PUNCT ajis02-895 401 38 ” " PUNCT ajis02-895 401 39 journal journal NOUN ajis02-895 401 40 of of ADP ajis02-895 401 41 information information NOUN ajis02-895 401 42 systems system NOUN ajis02-895 401 43 , , PUNCT ajis02-895 401 44 vol vol NOUN ajis02-895 401 45 16 16 NUM ajis02-895 401 46 no no DET ajis02-895 401 47 2 2 NUM ajis02-895 401 48 , , PUNCT ajis02-895 401 49 pp pp ADJ ajis02-895 401 50 . . PUNCT ajis02-895 402 1 165 165 NUM ajis02-895 402 2 - - SYM ajis02-895 402 3 182 182 NUM ajis02-895 402 4 . . PUNCT ajis02-895 403 1 brands brand NOUN ajis02-895 403 2 , , PUNCT ajis02-895 403 3 k. k. PROPN ajis02-895 403 4 ( ( PUNCT ajis02-895 403 5 2012a 2012a NUM ajis02-895 403 6 ) ) PUNCT ajis02-895 403 7 “ " PUNCT ajis02-895 403 8 get get VERB ajis02-895 403 9 ready ready ADJ ajis02-895 403 10 to to PART ajis02-895 403 11 catch catch VERB ajis02-895 403 12 the the DET ajis02-895 403 13 xbrl xbrl PROPN ajis02-895 403 14 wave wave PROPN ajis02-895 403 15 ! ! PUNCT ajis02-895 403 16 ” " PUNCT ajis02-895 404 1 strategic strategic ADJ ajis02-895 404 2 finance finance NOUN ajis02-895 404 3 , , PUNCT ajis02-895 404 4 vol vol NOUN ajis02-895 404 5 93 93 NUM ajis02-895 404 6 no no DET ajis02-895 404 7 9 9 NUM ajis02-895 404 8 , , PUNCT ajis02-895 404 9 pp pp ADJ ajis02-895 404 10 . . PUNCT ajis02-895 405 1 64 64 NUM ajis02-895 405 2 - - SYM ajis02-895 405 3 65 65 NUM ajis02-895 405 4 . . PUNCT ajis02-895 406 1 brands brand NOUN ajis02-895 406 2 , , PUNCT ajis02-895 406 3 k. k. PROPN ajis02-895 406 4 ( ( PUNCT ajis02-895 406 5 2012b 2012b NUM ajis02-895 406 6 ) ) PUNCT ajis02-895 406 7 “ " PUNCT ajis02-895 406 8 global global ADJ ajis02-895 406 9 xbrl xbrl PROPN ajis02-895 406 10 reporting reporting NOUN ajis02-895 406 11 update update NOUN ajis02-895 406 12 ” " PUNCT ajis02-895 406 13 , , PUNCT ajis02-895 406 14 strategic strategic ADJ ajis02-895 406 15 finance finance NOUN ajis02-895 406 16 , , PUNCT ajis02-895 406 17 vol vol NOUN ajis02-895 406 18 93 93 NUM ajis02-895 406 19 no no DET ajis02-895 406 20 11 11 NUM ajis02-895 406 21 , , PUNCT ajis02-895 406 22 pp pp ADJ ajis02-895 406 23 . . PUNCT ajis02-895 407 1 64 64 NUM ajis02-895 407 2 - - SYM ajis02-895 407 3 65 65 NUM ajis02-895 407 4 . . PUNCT ajis02-895 408 1 callaghan callaghan PROPN ajis02-895 408 2 , , PUNCT ajis02-895 408 3 j. j. PROPN ajis02-895 408 4 & & CCONJ ajis02-895 408 5 nehmer nehmer PROPN ajis02-895 408 6 , , PUNCT ajis02-895 408 7 r. r. PROPN ajis02-895 408 8 ( ( PUNCT ajis02-895 408 9 2009 2009 NUM ajis02-895 408 10 ) ) PUNCT ajis02-895 408 11 “ " PUNCT ajis02-895 408 12 financial financial ADJ ajis02-895 408 13 and and CCONJ ajis02-895 408 14 governance governance NOUN ajis02-895 408 15 characteristics characteristic NOUN ajis02-895 408 16 of of ADP ajis02-895 408 17 voluntary voluntary ADJ ajis02-895 408 18 xbrl xbrl PROPN ajis02-895 408 19 adopters adopter NOUN ajis02-895 408 20 in in ADP ajis02-895 408 21 the the DET ajis02-895 408 22 united united PROPN ajis02-895 408 23 states states PROPN ajis02-895 408 24 ” " PUNCT ajis02-895 408 25 , , PUNCT ajis02-895 408 26 international international ADJ ajis02-895 408 27 journal journal NOUN ajis02-895 408 28 of of ADP ajis02-895 408 29 disclosure disclosure NOUN ajis02-895 408 30 & & CCONJ ajis02-895 408 31 governance governance NOUN ajis02-895 408 32 , , PUNCT ajis02-895 408 33 vol vol NOUN ajis02-895 408 34 6 6 NUM ajis02-895 408 35 no no DET ajis02-895 408 36 4 4 NUM ajis02-895 408 37 , , PUNCT ajis02-895 408 38 pp pp ADJ ajis02-895 408 39 . . PUNCT ajis02-895 409 1 321 321 NUM ajis02-895 409 2 - - SYM ajis02-895 409 3 335 335 NUM ajis02-895 409 4 . . PUNCT ajis02-895 410 1 australasian australasian ADJ ajis02-895 410 2 journal journal NOUN ajis02-895 410 3 of of ADP ajis02-895 410 4 information information NOUN ajis02-895 410 5 systems system NOUN ajis02-895 410 6 volume volume NOUN ajis02-895 410 7 18 18 NUM ajis02-895 410 8 number number NOUN ajis02-895 410 9 3 3 NUM ajis02-895 410 10 2014 2014 NUM ajis02-895 410 11 44 44 NUM ajis02-895 410 12 chironna chironna NOUN ajis02-895 410 13 , , PUNCT ajis02-895 410 14 j. j. PROPN ajis02-895 410 15 & & CCONJ ajis02-895 410 16 zwikker zwikker PROPN ajis02-895 410 17 , , PUNCT ajis02-895 410 18 e. e. PROPN ajis02-895 410 19 ( ( PUNCT ajis02-895 410 20 2010 2010 NUM ajis02-895 410 21 ) ) PUNCT ajis02-895 410 22 “ " PUNCT ajis02-895 410 23 xbrl xbrl X ajis02-895 410 24 for for ADP ajis02-895 410 25 grc grc NOUN ajis02-895 410 26 ” " PUNCT ajis02-895 410 27 , , PUNCT ajis02-895 410 28 strategic strategic ADJ ajis02-895 410 29 finance finance NOUN ajis02-895 410 30 , , PUNCT ajis02-895 410 31 vol vol VERB ajis02-895 410 32 92 92 NUM ajis02-895 410 33 no no DET ajis02-895 410 34 1 1 NUM ajis02-895 410 35 , , PUNCT ajis02-895 410 36 pp pp ADJ ajis02-895 410 37 . . PUNCT ajis02-895 411 1 44 44 NUM ajis02-895 411 2 - - SYM ajis02-895 411 3 47 47 NUM ajis02-895 411 4 . . PUNCT ajis02-895 412 1 church church PROPN ajis02-895 412 2 , , PUNCT ajis02-895 412 3 r. r. PROPN ajis02-895 412 4 m. m. PROPN ajis02-895 412 5 ( ( PUNCT ajis02-895 412 6 2001 2001 NUM ajis02-895 412 7 ) ) PUNCT ajis02-895 412 8 “ " PUNCT ajis02-895 412 9 the the DET ajis02-895 412 10 effective effective ADJ ajis02-895 412 11 use use NOUN ajis02-895 412 12 of of ADP ajis02-895 412 13 secondary secondary ADJ ajis02-895 412 14 data datum NOUN ajis02-895 412 15 ” " PUNCT ajis02-895 412 16 learning learning NOUN ajis02-895 412 17 and and CCONJ ajis02-895 412 18 motivation motivation NOUN ajis02-895 412 19 , , PUNCT ajis02-895 412 20 vol vol NOUN ajis02-895 412 21 33(1 33(1 NUM ajis02-895 412 22 ) ) PUNCT ajis02-895 412 23 , , PUNCT ajis02-895 412 24 3245 3245 NUM ajis02-895 412 25 . . PUNCT ajis02-895 413 1 cordery cordery PROPN ajis02-895 413 2 , , PUNCT ajis02-895 413 3 c. c. PROPN ajis02-895 413 4 j. j. PROPN ajis02-895 413 5 , , PUNCT ajis02-895 413 6 fowler fowler PROPN ajis02-895 413 7 , , PUNCT ajis02-895 413 8 c. c. PROPN ajis02-895 413 9 j. j. PROPN ajis02-895 413 10 , , PUNCT ajis02-895 413 11 & & CCONJ ajis02-895 413 12 mustafa mustafa PROPN ajis02-895 413 13 , , PUNCT ajis02-895 413 14 k. k. PROPN ajis02-895 413 15 ( ( PUNCT ajis02-895 413 16 2011 2011 NUM ajis02-895 413 17 ) ) PUNCT ajis02-895 413 18 “ " PUNCT ajis02-895 413 19 a a DET ajis02-895 413 20 solution solution NOUN ajis02-895 413 21 looking look VERB ajis02-895 413 22 for for ADP ajis02-895 413 23 a a DET ajis02-895 413 24 problem problem NOUN ajis02-895 413 25 : : PUNCT ajis02-895 413 26 factors factor NOUN ajis02-895 413 27 associated associate VERB ajis02-895 413 28 with with ADP ajis02-895 413 29 the the DET ajis02-895 413 30 non non NOUN ajis02-895 413 31 - - NOUN ajis02-895 413 32 adoption adoption NOUN ajis02-895 413 33 of of ADP ajis02-895 413 34 xbrl xbrl PROPN ajis02-895 413 35 ” " PUNCT ajis02-895 413 36 , , PUNCT ajis02-895 413 37 pacific pacific ADJ ajis02-895 413 38 accounting accounting PROPN ajis02-895 413 39 review review PROPN ajis02-895 413 40 , , PUNCT ajis02-895 413 41 vol vol NOUN ajis02-895 413 42 23 23 NUM ajis02-895 413 43 no no DET ajis02-895 413 44 1 1 NUM ajis02-895 413 45 , , PUNCT ajis02-895 413 46 pp pp ADJ ajis02-895 413 47 . . PUNCT ajis02-895 414 1 69 69 NUM ajis02-895 414 2 - - SYM ajis02-895 414 3 88 88 NUM ajis02-895 414 4 . . PUNCT ajis02-895 415 1 crombie crombie PROPN ajis02-895 415 2 , , PUNCT ajis02-895 415 3 i. i. PROPN ajis02-895 415 4 k. k. PROPN ajis02-895 415 5 & & CCONJ ajis02-895 415 6 davies davies PROPN ajis02-895 415 7 , , PUNCT ajis02-895 415 8 h. h. PROPN ajis02-895 415 9 t. t. PROPN ajis02-895 415 10 ( ( PUNCT ajis02-895 415 11 2010 2010 NUM ajis02-895 415 12 ) ) PUNCT ajis02-895 415 13 “ " PUNCT ajis02-895 415 14 what what PRON ajis02-895 415 15 is be AUX ajis02-895 415 16 meta meta ADJ ajis02-895 415 17 - - PUNCT ajis02-895 415 18 analysis analysis NOUN ajis02-895 415 19 ? ? PUNCT ajis02-895 415 20 ” " PUNCT ajis02-895 416 1 what what PRON ajis02-895 416 2 is be AUX ajis02-895 416 3 … … PUNCT ajis02-895 416 4 ? ? PUNCT ajis02-895 417 1 series series NOUN ajis02-895 417 2 , , PUNCT ajis02-895 417 3 http://www.whatisseries.co.uk/whatis/pdfs/what_is_meta_analy.pdf http://www.whatisseries.co.uk/whatis/pdfs/what_is_meta_analy.pdf PROPN ajis02-895 417 4 , , PUNCT ajis02-895 417 5 accessed access VERB ajis02-895 417 6 2 2 NUM ajis02-895 417 7 february february NOUN ajis02-895 417 8 , , PUNCT ajis02-895 417 9 2014 2014 NUM ajis02-895 417 10 . . PUNCT ajis02-895 418 1 davis davis PROPN ajis02-895 418 2 , , PUNCT ajis02-895 418 3 f. f. PROPN ajis02-895 418 4 d. d. PROPN ajis02-895 418 5 ( ( PUNCT ajis02-895 418 6 1989 1989 NUM ajis02-895 418 7 ) ) PUNCT ajis02-895 418 8 “ " PUNCT ajis02-895 418 9 perceived perceive VERB ajis02-895 418 10 usefulness usefulness NOUN ajis02-895 418 11 , , PUNCT ajis02-895 418 12 perceived perceive VERB ajis02-895 418 13 ease ease NOUN ajis02-895 418 14 of of ADP ajis02-895 418 15 use use NOUN ajis02-895 418 16 , , PUNCT ajis02-895 418 17 and and CCONJ ajis02-895 418 18 user user NOUN ajis02-895 418 19 acceptance acceptance NOUN ajis02-895 418 20 of of ADP ajis02-895 418 21 information information NOUN ajis02-895 418 22 technology technology NOUN ajis02-895 418 23 ” " PUNCT ajis02-895 418 24 , , PUNCT ajis02-895 418 25 mis mis PROPN ajis02-895 418 26 quarterly quarterly NOUN ajis02-895 418 27 , , PUNCT ajis02-895 418 28 vol vol NOUN ajis02-895 418 29 13 13 NUM ajis02-895 418 30 no no DET ajis02-895 418 31 3 3 NUM ajis02-895 418 32 , , PUNCT ajis02-895 418 33 pp pp ADJ ajis02-895 418 34 . . PUNCT ajis02-895 419 1 319 319 NUM ajis02-895 419 2 - - SYM ajis02-895 419 3 340 340 NUM ajis02-895 419 4 . . PUNCT ajis02-895 420 1 debreceny debreceny PROPN ajis02-895 420 2 , , PUNCT ajis02-895 420 3 r. r. PROPN ajis02-895 420 4 , , PUNCT ajis02-895 420 5 farewell farewell INTJ ajis02-895 420 6 , , PUNCT ajis02-895 420 7 s. s. PROPN ajis02-895 420 8 , , PUNCT ajis02-895 420 9 piechocki piechocki NOUN ajis02-895 420 10 , , PUNCT ajis02-895 420 11 m. m. NOUN ajis02-895 420 12 , , PUNCT ajis02-895 420 13 felden felden ADJ ajis02-895 420 14 , , PUNCT ajis02-895 420 15 c. c. PROPN ajis02-895 420 16 , , PUNCT ajis02-895 420 17 & & CCONJ ajis02-895 420 18 gräning gräning NOUN ajis02-895 420 19 , , PUNCT ajis02-895 420 20 a. a. NOUN ajis02-895 420 21 ( ( PUNCT ajis02-895 420 22 2010 2010 NUM ajis02-895 420 23 ) ) PUNCT ajis02-895 420 24 “ " PUNCT ajis02-895 420 25 does do AUX ajis02-895 420 26 it it PRON ajis02-895 420 27 add add VERB ajis02-895 420 28 up up ADP ajis02-895 420 29 ? ? PUNCT ajis02-895 421 1 early early ADJ ajis02-895 421 2 evidence evidence NOUN ajis02-895 421 3 on on ADP ajis02-895 421 4 the the DET ajis02-895 421 5 data datum NOUN ajis02-895 421 6 quality quality NOUN ajis02-895 421 7 of of ADP ajis02-895 421 8 xbrl xbrl PROPN ajis02-895 421 9 filings filing NOUN ajis02-895 421 10 to to ADP ajis02-895 421 11 the the DET ajis02-895 421 12 sec sec PROPN ajis02-895 421 13 ” " PUNCT ajis02-895 421 14 , , PUNCT ajis02-895 421 15 journal journal NOUN ajis02-895 421 16 of of ADP ajis02-895 421 17 accounting accounting NOUN ajis02-895 421 18 and and CCONJ ajis02-895 421 19 public public ADJ ajis02-895 421 20 policy policy NOUN ajis02-895 421 21 , , PUNCT ajis02-895 421 22 vol vol NOUN ajis02-895 421 23 29 29 NUM ajis02-895 421 24 no no DET ajis02-895 421 25 3 3 NUM ajis02-895 421 26 , , PUNCT ajis02-895 421 27 pp pp ADJ ajis02-895 421 28 . . PUNCT ajis02-895 422 1 296 296 NUM ajis02-895 422 2 - - SYM ajis02-895 422 3 306 306 NUM ajis02-895 422 4 . . PUNCT ajis02-895 423 1 debreceny debreceny PROPN ajis02-895 423 2 , , PUNCT ajis02-895 423 3 r. r. PROPN ajis02-895 423 4 & & CCONJ ajis02-895 423 5 gray gray PROPN ajis02-895 423 6 , , PUNCT ajis02-895 423 7 g. g. PROPN ajis02-895 423 8 l. l. PROPN ajis02-895 423 9 ( ( PUNCT ajis02-895 423 10 2001 2001 NUM ajis02-895 423 11 ) ) PUNCT ajis02-895 423 12 “ " PUNCT ajis02-895 423 13 the the DET ajis02-895 423 14 production production NOUN ajis02-895 423 15 and and CCONJ ajis02-895 423 16 use use NOUN ajis02-895 423 17 of of ADP ajis02-895 423 18 semantically semantically ADV ajis02-895 423 19 rich rich ADJ ajis02-895 423 20 accounting accounting NOUN ajis02-895 423 21 reports report NOUN ajis02-895 423 22 on on ADP ajis02-895 423 23 the the DET ajis02-895 423 24 internet internet NOUN ajis02-895 423 25 : : PUNCT ajis02-895 423 26 xml xml NOUN ajis02-895 423 27 and and CCONJ ajis02-895 423 28 xbrl xbrl PROPN ajis02-895 423 29 ” " PUNCT ajis02-895 423 30 , , PUNCT ajis02-895 423 31 international international ADJ ajis02-895 423 32 journal journal NOUN ajis02-895 423 33 of of ADP ajis02-895 423 34 accounting accounting NOUN ajis02-895 423 35 information information NOUN ajis02-895 423 36 systems system NOUN ajis02-895 423 37 , , PUNCT ajis02-895 423 38 vol vol NOUN ajis02-895 423 39 2(1 2(1 NUM ajis02-895 423 40 ) ) PUNCT ajis02-895 423 41 , , PUNCT ajis02-895 423 42 pp pp ADP ajis02-895 423 43 . . PUNCT ajis02-895 424 1 47 47 NUM ajis02-895 424 2 - - SYM ajis02-895 424 3 74 74 NUM ajis02-895 424 4 . . PUNCT ajis02-895 425 1 doolin doolin PROPN ajis02-895 425 2 , , PUNCT ajis02-895 425 3 b. b. PROPN ajis02-895 425 4 & & CCONJ ajis02-895 425 5 troshani troshani PROPN ajis02-895 425 6 , , PUNCT ajis02-895 425 7 i. i. PROPN ajis02-895 425 8 ( ( PUNCT ajis02-895 425 9 2007 2007 NUM ajis02-895 425 10 ) ) PUNCT ajis02-895 425 11 “ " PUNCT ajis02-895 425 12 organizational organizational ADJ ajis02-895 425 13 adoption adoption NOUN ajis02-895 425 14 of of ADP ajis02-895 425 15 xbrl xbrl PROPN ajis02-895 425 16 ” " PUNCT ajis02-895 425 17 , , PUNCT ajis02-895 425 18 electronic electronic ADJ ajis02-895 425 19 markets market NOUN ajis02-895 425 20 , , PUNCT ajis02-895 425 21 vol vol NOUN ajis02-895 425 22 17 17 NUM ajis02-895 425 23 no no DET ajis02-895 425 24 3 3 NUM ajis02-895 425 25 , , PUNCT ajis02-895 425 26 pp pp ADJ ajis02-895 425 27 . . PUNCT ajis02-895 426 1 199 199 NUM ajis02-895 426 2 - - SYM ajis02-895 426 3 209 209 NUM ajis02-895 426 4 . . PUNCT ajis02-895 426 5 fang fang PROPN ajis02-895 426 6 , , PUNCT ajis02-895 426 7 j. j. PROPN ajis02-895 426 8 ( ( PUNCT ajis02-895 426 9 2011 2011 NUM ajis02-895 426 10 ) ) PUNCT ajis02-895 426 11 “ " PUNCT ajis02-895 426 12 why why SCONJ ajis02-895 426 13 is be AUX ajis02-895 426 14 the the DET ajis02-895 426 15 u.s u.s PROPN ajis02-895 426 16 . . PROPN ajis02-895 426 17 xbrl xbrl PROPN ajis02-895 426 18 conversion conversion PROPN ajis02-895 426 19 process process NOUN ajis02-895 426 20 so so ADV ajis02-895 426 21 slow slow ADJ ajis02-895 426 22 ? ? PUNCT ajis02-895 426 23 ” " PUNCT ajis02-895 427 1 the the DET ajis02-895 427 2 cpa cpa PROPN ajis02-895 427 3 journal journal PROPN ajis02-895 427 4 , , PUNCT ajis02-895 427 5 january january PROPN ajis02-895 427 6 , , PUNCT ajis02-895 427 7 pp pp ADJ ajis02-895 427 8 . . PUNCT ajis02-895 428 1 6 6 NUM ajis02-895 428 2 - - SYM ajis02-895 428 3 10 10 NUM ajis02-895 428 4 . . PUNCT ajis02-895 429 1 farewell farewell INTJ ajis02-895 429 2 , , PUNCT ajis02-895 430 1 s. s. PROPN ajis02-895 430 2 m. m. PROPN ajis02-895 430 3 ( ( PUNCT ajis02-895 430 4 2006 2006 NUM ajis02-895 430 5 ) ) PUNCT ajis02-895 430 6 “ " PUNCT ajis02-895 430 7 an an DET ajis02-895 430 8 introduction introduction NOUN ajis02-895 430 9 to to ADP ajis02-895 430 10 xbrl xbrl PROPN ajis02-895 430 11 through through ADP ajis02-895 430 12 the the DET ajis02-895 430 13 use use NOUN ajis02-895 430 14 of of ADP ajis02-895 430 15 research research NOUN ajis02-895 430 16 and and CCONJ ajis02-895 430 17 technical technical ADJ ajis02-895 430 18 assignments assignment NOUN ajis02-895 430 19 ” " PUNCT ajis02-895 430 20 , , PUNCT ajis02-895 430 21 journal journal NOUN ajis02-895 430 22 of of ADP ajis02-895 430 23 information information NOUN ajis02-895 430 24 systems system NOUN ajis02-895 430 25 , , PUNCT ajis02-895 430 26 vol vol NOUN ajis02-895 430 27 20 20 NUM ajis02-895 430 28 no no DET ajis02-895 430 29 1 1 NUM ajis02-895 430 30 , , PUNCT ajis02-895 430 31 pp pp ADJ ajis02-895 430 32 . . PUNCT ajis02-895 431 1 161 161 NUM ajis02-895 431 2 - - SYM ajis02-895 431 3 185 185 NUM ajis02-895 431 4 . . PUNCT ajis02-895 432 1 farewell farewell INTJ ajis02-895 432 2 , , PUNCT ajis02-895 432 3 s. s. PROPN ajis02-895 432 4 & & CCONJ ajis02-895 432 5 pinsker pinsker PROPN ajis02-895 432 6 , , PUNCT ajis02-895 432 7 r. r. PROPN ajis02-895 432 8 ( ( PUNCT ajis02-895 432 9 2005 2005 NUM ajis02-895 432 10 ) ) PUNCT ajis02-895 432 11 “ " PUNCT ajis02-895 432 12 xbrl xbrl PROPN ajis02-895 432 13 and and CCONJ ajis02-895 432 14 financial financial ADJ ajis02-895 432 15 information information NOUN ajis02-895 432 16 assurance assurance NOUN ajis02-895 432 17 services service NOUN ajis02-895 432 18 ” " PUNCT ajis02-895 432 19 , , PUNCT ajis02-895 432 20 the the DET ajis02-895 432 21 cpa cpa PROPN ajis02-895 432 22 journal journal NOUN ajis02-895 432 23 , , PUNCT ajis02-895 432 24 may may PROPN ajis02-895 432 25 2005 2005 NUM ajis02-895 432 26 , , PUNCT ajis02-895 432 27 pp pp ADJ ajis02-895 432 28 . . PUNCT ajis02-895 433 1 68 68 NUM ajis02-895 433 2 - - SYM ajis02-895 433 3 69 69 NUM ajis02-895 433 4 . . PUNCT ajis02-895 434 1 gomaa gomaa PROPN ajis02-895 434 2 , , PUNCT ajis02-895 434 3 m. m. NOUN ajis02-895 434 4 i. i. PROPN ajis02-895 434 5 , , PUNCT ajis02-895 434 6 markelevich markelevich NOUN ajis02-895 434 7 , , PUNCT ajis02-895 434 8 a. a. PROPN ajis02-895 434 9 , , PUNCT ajis02-895 434 10 & & CCONJ ajis02-895 434 11 shaw shaw PROPN ajis02-895 434 12 , , PUNCT ajis02-895 434 13 l. l. PROPN ajis02-895 434 14 ( ( PUNCT ajis02-895 434 15 2011 2011 NUM ajis02-895 434 16 ) ) PUNCT ajis02-895 434 17 “ " PUNCT ajis02-895 434 18 introducing introduce VERB ajis02-895 434 19 xbrl xbrl NOUN ajis02-895 434 20 through through ADP ajis02-895 434 21 a a DET ajis02-895 434 22 financial financial ADJ ajis02-895 434 23 statement statement NOUN ajis02-895 434 24 analysis analysis NOUN ajis02-895 434 25 project project NOUN ajis02-895 434 26 ” " PUNCT ajis02-895 434 27 , , PUNCT ajis02-895 434 28 journal journal NOUN ajis02-895 434 29 of of ADP ajis02-895 434 30 accounting accounting NOUN ajis02-895 434 31 education education NOUN ajis02-895 434 32 , , PUNCT ajis02-895 434 33 vol vol NOUN ajis02-895 434 34 29(2 29(2 NOUN ajis02-895 434 35 - - SYM ajis02-895 434 36 3 3 NUM ajis02-895 434 37 ) ) PUNCT ajis02-895 434 38 , , PUNCT ajis02-895 434 39 pp pp PROPN ajis02-895 434 40 . . PUNCT ajis02-895 435 1 153 153 NUM ajis02-895 435 2 - - SYM ajis02-895 435 3 173 173 NUM ajis02-895 435 4 . . PUNCT ajis02-895 436 1 international international ADJ ajis02-895 436 2 accounting accounting NOUN ajis02-895 436 3 education education NOUN ajis02-895 436 4 standards standard NOUN ajis02-895 436 5 board board NOUN ajis02-895 436 6 ( ( PUNCT ajis02-895 436 7 iaesb iaesb PROPN ajis02-895 436 8 ) ) PUNCT ajis02-895 436 9 . . PUNCT ajis02-895 437 1 ( ( PUNCT ajis02-895 437 2 2007 2007 NUM ajis02-895 437 3 ) ) PUNCT ajis02-895 437 4 . . PUNCT ajis02-895 438 1 international international ADJ ajis02-895 438 2 education education NOUN ajis02-895 438 3 practice practice NOUN ajis02-895 438 4 statement statement NOUN ajis02-895 438 5 ( ( PUNCT ajis02-895 438 6 ieps iep NOUN ajis02-895 438 7 ) ) PUNCT ajis02-895 438 8 2 2 NUM ajis02-895 438 9 : : PUNCT ajis02-895 438 10 information information NOUN ajis02-895 438 11 technology technology NOUN ajis02-895 438 12 for for ADP ajis02-895 438 13 professional professional ADJ ajis02-895 438 14 accountants accountant NOUN ajis02-895 438 15 . . PUNCT ajis02-895 439 1 new new PROPN ajis02-895 439 2 york york PROPN ajis02-895 439 3 : : PUNCT ajis02-895 439 4 international international PROPN ajis02-895 439 5 federation federation PROPN ajis02-895 439 6 of of ADP ajis02-895 439 7 accountants accountant NOUN ajis02-895 439 8 ( ( PUNCT ajis02-895 439 9 ifac ifac NOUN ajis02-895 439 10 ) ) PUNCT ajis02-895 439 11 . . PUNCT ajis02-895 440 1 jeyaraj jeyaraj PROPN ajis02-895 440 2 , , PUNCT ajis02-895 440 3 a. a. NOUN ajis02-895 440 4 , , PUNCT ajis02-895 440 5 rottman rottman NOUN ajis02-895 440 6 , , PUNCT ajis02-895 440 7 j. j. PROPN ajis02-895 440 8 w. w. PROPN ajis02-895 440 9 , , PUNCT ajis02-895 440 10 & & CCONJ ajis02-895 440 11 lacity lacity PROPN ajis02-895 440 12 , , PUNCT ajis02-895 440 13 m. m. NOUN ajis02-895 440 14 c. c. PROPN ajis02-895 440 15 ( ( PUNCT ajis02-895 440 16 2006 2006 NUM ajis02-895 440 17 ) ) PUNCT ajis02-895 440 18 “ " PUNCT ajis02-895 440 19 a a DET ajis02-895 440 20 review review NOUN ajis02-895 440 21 of of ADP ajis02-895 440 22 the the DET ajis02-895 440 23 predictors predictor NOUN ajis02-895 440 24 , , PUNCT ajis02-895 440 25 linkages linkage NOUN ajis02-895 440 26 , , PUNCT ajis02-895 440 27 and and CCONJ ajis02-895 440 28 biases bias NOUN ajis02-895 440 29 in in ADP ajis02-895 440 30 it it PRON ajis02-895 440 31 innovation innovation NOUN ajis02-895 440 32 adoption adoption NOUN ajis02-895 440 33 research research NOUN ajis02-895 440 34 ” " PUNCT ajis02-895 440 35 , , PUNCT ajis02-895 440 36 journal journal NOUN ajis02-895 440 37 of of ADP ajis02-895 440 38 information information NOUN ajis02-895 440 39 technology technology NOUN ajis02-895 440 40 , , PUNCT ajis02-895 440 41 vol vol NOUN ajis02-895 440 42 21(1 21(1 NUM ajis02-895 440 43 ) ) PUNCT ajis02-895 440 44 , , PUNCT ajis02-895 440 45 pp pp ADJ ajis02-895 440 46 . . PUNCT ajis02-895 441 1 1 1 NUM ajis02-895 441 2 - - SYM ajis02-895 441 3 23 23 NUM ajis02-895 441 4 . . PUNCT ajis02-895 442 1 kendall kendall PROPN ajis02-895 442 2 , , PUNCT ajis02-895 442 3 j. j. PROPN ajis02-895 442 4 d. d. PROPN ajis02-895 442 5 , , PUNCT ajis02-895 442 6 tung tung PROPN ajis02-895 442 7 , , PUNCT ajis02-895 442 8 l. l. PROPN ajis02-895 442 9 l. l. PROPN ajis02-895 442 10 , , PUNCT ajis02-895 442 11 chua chua PROPN ajis02-895 442 12 , , PUNCT ajis02-895 442 13 k. k. PROPN ajis02-895 442 14 h. h. PROPN ajis02-895 442 15 , , PUNCT ajis02-895 442 16 hong hong PROPN ajis02-895 442 17 , , PUNCT ajis02-895 442 18 c. c. PROPN ajis02-895 442 19 , , PUNCT ajis02-895 442 20 ng ng PROPN ajis02-895 442 21 . . PROPN ajis02-895 442 22 , , PUNCT ajis02-895 442 23 d. d. PROPN ajis02-895 442 24 , , PUNCT ajis02-895 442 25 & & CCONJ ajis02-895 442 26 tan tan PROPN ajis02-895 442 27 , , PUNCT ajis02-895 442 28 s. s. PROPN ajis02-895 442 29 m. m. PROPN ajis02-895 442 30 ( ( PUNCT ajis02-895 442 31 2001 2001 NUM ajis02-895 442 32 ) ) PUNCT ajis02-895 442 33 . . PUNCT ajis02-895 443 1 “ " PUNCT ajis02-895 443 2 receptivity receptivity NOUN ajis02-895 443 3 of of ADP ajis02-895 443 4 singapore singapore PROPN ajis02-895 443 5 ’s ’s PART ajis02-895 443 6 smes sme NOUN ajis02-895 443 7 to to ADP ajis02-895 443 8 electronic electronic ADJ ajis02-895 443 9 commerce commerce NOUN ajis02-895 443 10 adoption adoption NOUN ajis02-895 443 11 ” " PUNCT ajis02-895 443 12 , , PUNCT ajis02-895 443 13 journal journal NOUN ajis02-895 443 14 of of ADP ajis02-895 443 15 strategic strategic ADJ ajis02-895 443 16 information information NOUN ajis02-895 443 17 systems system NOUN ajis02-895 443 18 , , PUNCT ajis02-895 443 19 vol vol NOUN ajis02-895 443 20 10 10 NUM ajis02-895 443 21 no no DET ajis02-895 443 22 3 3 NUM ajis02-895 443 23 , , PUNCT ajis02-895 443 24 pp pp ADJ ajis02-895 443 25 . . PUNCT ajis02-895 444 1 223 223 NUM ajis02-895 444 2 - - SYM ajis02-895 444 3 242 242 NUM ajis02-895 444 4 . . PUNCT ajis02-895 445 1 kim kim PROPN ajis02-895 445 2 , , PUNCT ajis02-895 445 3 d. d. PROPN ajis02-895 445 4 & & CCONJ ajis02-895 445 5 ammeter ammeter PROPN ajis02-895 445 6 , , PUNCT ajis02-895 445 7 t. t. PROPN ajis02-895 445 8 ( ( PUNCT ajis02-895 445 9 2014 2014 NUM ajis02-895 445 10 ) ) PUNCT ajis02-895 445 11 . . PUNCT ajis02-895 446 1 “ " PUNCT ajis02-895 446 2 predicting predict VERB ajis02-895 446 3 personal personal ADJ ajis02-895 446 4 information information NOUN ajis02-895 446 5 system system NOUN ajis02-895 446 6 adoption adoption NOUN ajis02-895 446 7 using use VERB ajis02-895 446 8 an an DET ajis02-895 446 9 integrated integrate VERB ajis02-895 446 10 diffusion diffusion NOUN ajis02-895 446 11 model model NOUN ajis02-895 446 12 ” " PUNCT ajis02-895 446 13 , , PUNCT ajis02-895 446 14 information information NOUN ajis02-895 446 15 & & CCONJ ajis02-895 446 16 management management NOUN ajis02-895 446 17 , , PUNCT ajis02-895 446 18 vol vol NOUN ajis02-895 446 19 51 51 NUM ajis02-895 446 20 no no DET ajis02-895 446 21 4 4 NUM ajis02-895 446 22 , , PUNCT ajis02-895 446 23 pp pp ADJ ajis02-895 446 24 . . PUNCT ajis02-895 447 1 451 451 NUM ajis02-895 447 2 - - SYM ajis02-895 447 3 464 464 NUM ajis02-895 447 4 . . PUNCT ajis02-895 448 1 kim kim PROPN ajis02-895 448 2 , , PUNCT ajis02-895 448 3 j. j. PROPN ajis02-895 448 4 w. w. PROPN ajis02-895 448 5 , , PUNCT ajis02-895 448 6 lim lim PROPN ajis02-895 448 7 , , PUNCT ajis02-895 448 8 j. j. PROPN ajis02-895 448 9 , , PUNCT ajis02-895 448 10 & & CCONJ ajis02-895 448 11 no no PROPN ajis02-895 448 12 , , PUNCT ajis02-895 448 13 w. w. PROPN ajis02-895 448 14 g. g. PROPN ajis02-895 448 15 ( ( PUNCT ajis02-895 448 16 2012 2012 NUM ajis02-895 448 17 ) ) PUNCT ajis02-895 448 18 “ " PUNCT ajis02-895 448 19 the the DET ajis02-895 448 20 effect effect NOUN ajis02-895 448 21 of of ADP ajis02-895 448 22 first first ADJ ajis02-895 448 23 wave wave NOUN ajis02-895 448 24 mandatory mandatory ADJ ajis02-895 448 25 xbrl xbrl PROPN ajis02-895 448 26 reporting report VERB ajis02-895 448 27 across across ADP ajis02-895 448 28 the the DET ajis02-895 448 29 financial financial ADJ ajis02-895 448 30 information information NOUN ajis02-895 448 31 environment environment PROPN ajis02-895 448 32 ” " PUNCT ajis02-895 448 33 , , PUNCT ajis02-895 448 34 journal journal NOUN ajis02-895 448 35 of of ADP ajis02-895 448 36 information information NOUN ajis02-895 448 37 systems system NOUN ajis02-895 448 38 , , PUNCT ajis02-895 448 39 vol vol NOUN ajis02-895 448 40 26 26 NUM ajis02-895 448 41 no no DET ajis02-895 448 42 1 1 NUM ajis02-895 448 43 , , PUNCT ajis02-895 448 44 pp pp ADJ ajis02-895 448 45 . . PUNCT ajis02-895 449 1 127153 127153 NUM ajis02-895 449 2 . . PUNCT ajis02-895 450 1 kuan kuan PROPN ajis02-895 450 2 , , PUNCT ajis02-895 450 3 k. k. PROPN ajis02-895 450 4 k. k. PROPN ajis02-895 450 5 y. y. PROPN ajis02-895 450 6 & & CCONJ ajis02-895 450 7 chau chau PROPN ajis02-895 450 8 , , PUNCT ajis02-895 450 9 p. p. PROPN ajis02-895 450 10 y. y. PROPN ajis02-895 450 11 k. k. PROPN ajis02-895 450 12 ( ( PUNCT ajis02-895 450 13 2001 2001 NUM ajis02-895 450 14 ) ) PUNCT ajis02-895 450 15 “ " PUNCT ajis02-895 450 16 a a DET ajis02-895 450 17 perception perception NOUN ajis02-895 450 18 - - PUNCT ajis02-895 450 19 based base VERB ajis02-895 450 20 model model NOUN ajis02-895 450 21 for for ADP ajis02-895 450 22 edi edi PROPN ajis02-895 450 23 adoption adoption NOUN ajis02-895 450 24 in in ADP ajis02-895 450 25 small small ADJ ajis02-895 450 26 businesses business NOUN ajis02-895 450 27 using use VERB ajis02-895 450 28 a a DET ajis02-895 450 29 technology technology NOUN ajis02-895 450 30 - - PUNCT ajis02-895 450 31 organization organization NOUN ajis02-895 450 32 - - PUNCT ajis02-895 450 33 environment environment NOUN ajis02-895 450 34 framework framework NOUN ajis02-895 450 35 ” " PUNCT ajis02-895 450 36 information information NOUN ajis02-895 450 37 & & CCONJ ajis02-895 450 38 management management NOUN ajis02-895 450 39 , , PUNCT ajis02-895 450 40 vol vol NOUN ajis02-895 450 41 38(8 38(8 NUM ajis02-895 450 42 ) ) PUNCT ajis02-895 450 43 , , PUNCT ajis02-895 450 44 pp pp ADJ ajis02-895 450 45 . . PUNCT ajis02-895 451 1 507 507 NUM ajis02-895 451 2 - - SYM ajis02-895 451 3 521 521 NUM ajis02-895 451 4 . . PUNCT ajis02-895 451 5 madden madden PROPN ajis02-895 451 6 , , PUNCT ajis02-895 451 7 p. p. NOUN ajis02-895 451 8 ( ( PUNCT ajis02-895 451 9 2010a 2010a NUM ajis02-895 451 10 ) ) PUNCT ajis02-895 451 11 “ " PUNCT ajis02-895 451 12 cut cut VERB ajis02-895 451 13 compliance compliance NOUN ajis02-895 451 14 costs cost NOUN ajis02-895 451 15 ” " PUNCT ajis02-895 451 16 , , PUNCT ajis02-895 451 17 cio cio PROPN ajis02-895 451 18 , , PUNCT ajis02-895 451 19 august august PROPN ajis02-895 451 20 2010 2010 NUM ajis02-895 451 21 , , PUNCT ajis02-895 451 22 p. p. NOUN ajis02-895 451 23 19 19 NUM ajis02-895 451 24 . . PUNCT ajis02-895 452 1 madden madden PROPN ajis02-895 452 2 , , PUNCT ajis02-895 452 3 p. p. NOUN ajis02-895 452 4 ( ( PUNCT ajis02-895 452 5 2010b 2010b NUM ajis02-895 452 6 ) ) PUNCT ajis02-895 452 7 “ " PUNCT ajis02-895 452 8 standard standard ADJ ajis02-895 452 9 business business NOUN ajis02-895 452 10 reporting report VERB ajis02-895 452 11 an an DET ajis02-895 452 12 idea idea NOUN ajis02-895 452 13 whose whose DET ajis02-895 452 14 time time NOUN ajis02-895 452 15 starts start VERB ajis02-895 452 16 now now ADV ajis02-895 452 17 ” " PUNCT ajis02-895 452 18 , , PUNCT ajis02-895 452 19 in in ADP ajis02-895 452 20 proceedings proceeding NOUN ajis02-895 452 21 of of ADP ajis02-895 452 22 the the DET ajis02-895 452 23 2010 2010 NUM ajis02-895 452 24 australian australian ADJ ajis02-895 452 25 regulatory regulatory ADJ ajis02-895 452 26 reforms reform NOUN ajis02-895 452 27 conference conference NOUN ajis02-895 452 28 , , PUNCT ajis02-895 452 29 sydney sydney PROPN ajis02-895 452 30 , , PUNCT ajis02-895 452 31 nsw nsw PROPN ajis02-895 452 32 , , PUNCT ajis02-895 452 33 pp pp ADJ ajis02-895 452 34 . . PUNCT ajis02-895 453 1 1 1 NUM ajis02-895 453 2 - - SYM ajis02-895 453 3 18 18 NUM ajis02-895 453 4 . . PUNCT ajis02-895 454 1 australasian australasian ADJ ajis02-895 454 2 journal journal NOUN ajis02-895 454 3 of of ADP ajis02-895 454 4 information information NOUN ajis02-895 454 5 systems system NOUN ajis02-895 454 6 volume volume NOUN ajis02-895 454 7 18 18 NUM ajis02-895 454 8 number number NOUN ajis02-895 454 9 3 3 NUM ajis02-895 454 10 2014 2014 NUM ajis02-895 454 11 45 45 NUM ajis02-895 454 12 madden madden ADJ ajis02-895 454 13 , , PUNCT ajis02-895 454 14 p. p. NOUN ajis02-895 454 15 ( ( PUNCT ajis02-895 454 16 2011 2011 NUM ajis02-895 454 17 ) ) PUNCT ajis02-895 454 18 “ " PUNCT ajis02-895 454 19 greater great ADJ ajis02-895 454 20 accountability accountability NOUN ajis02-895 454 21 , , PUNCT ajis02-895 454 22 less less ADV ajis02-895 454 23 red red ADJ ajis02-895 454 24 tape tape NOUN ajis02-895 454 25 : : PUNCT ajis02-895 454 26 the the DET ajis02-895 454 27 australian australian ADJ ajis02-895 454 28 standard standard ADJ ajis02-895 454 29 business business NOUN ajis02-895 454 30 reporting reporting NOUN ajis02-895 454 31 experience experience NOUN ajis02-895 454 32 ” " PUNCT ajis02-895 454 33 , , PUNCT ajis02-895 454 34 international international ADJ ajis02-895 454 35 journal journal NOUN ajis02-895 454 36 of of ADP ajis02-895 454 37 e e PROPN ajis02-895 454 38 - - NOUN ajis02-895 454 39 business business NOUN ajis02-895 454 40 research research NOUN ajis02-895 454 41 , , PUNCT ajis02-895 454 42 vol vol NOUN ajis02-895 454 43 7 7 NUM ajis02-895 454 44 no no DET ajis02-895 454 45 2 2 NUM ajis02-895 454 46 , , PUNCT ajis02-895 454 47 pp pp ADJ ajis02-895 454 48 . . PUNCT ajis02-895 455 1 1 1 NUM ajis02-895 455 2 - - SYM ajis02-895 455 3 10 10 NUM ajis02-895 455 4 . . PUNCT ajis02-895 456 1 mahoney mahoney PROPN ajis02-895 456 2 , , PUNCT ajis02-895 456 3 l. l. PROPN ajis02-895 456 4 s. s. PROPN ajis02-895 456 5 & & CCONJ ajis02-895 456 6 white white PROPN ajis02-895 456 7 , , PUNCT ajis02-895 456 8 c. c. PROPN ajis02-895 456 9 jr jr PROPN ajis02-895 456 10 . . PROPN ajis02-895 456 11 ( ( PUNCT ajis02-895 456 12 2007 2007 NUM ajis02-895 456 13 ) ) PUNCT ajis02-895 456 14 “ " PUNCT ajis02-895 456 15 creating create VERB ajis02-895 456 16 xbrl xbrl PROPN ajis02-895 456 17 instance instance NOUN ajis02-895 456 18 documents document NOUN ajis02-895 456 19 in in ADP ajis02-895 456 20 excel excel NOUN ajis02-895 456 21 ” " PUNCT ajis02-895 456 22 , , PUNCT ajis02-895 456 23 the the DET ajis02-895 456 24 cpa cpa PROPN ajis02-895 456 25 journal journal PROPN ajis02-895 456 26 , , PUNCT ajis02-895 456 27 july july PROPN ajis02-895 456 28 , , PUNCT ajis02-895 456 29 pp pp PROPN ajis02-895 456 30 . . PUNCT ajis02-895 457 1 66 66 NUM ajis02-895 457 2 - - SYM ajis02-895 457 3 71 71 NUM ajis02-895 457 4 . . PUNCT ajis02-895 458 1 miller miller PROPN ajis02-895 458 2 , , PUNCT ajis02-895 458 3 g. g. PROPN ajis02-895 458 4 ( ( PUNCT ajis02-895 458 5 2013 2013 NUM ajis02-895 458 6 ) ) PUNCT ajis02-895 458 7 “ " PUNCT ajis02-895 458 8 standard standard ADJ ajis02-895 458 9 business business NOUN ajis02-895 458 10 reporting reporting NOUN ajis02-895 458 11 – – PUNCT ajis02-895 458 12 improving improve VERB ajis02-895 458 13 business business NOUN ajis02-895 458 14 reporting reporting NOUN ajis02-895 458 15 now now ADV ajis02-895 458 16 and and CCONJ ajis02-895 458 17 into into ADP ajis02-895 458 18 the the DET ajis02-895 458 19 future future NOUN ajis02-895 458 20 ” " PUNCT ajis02-895 458 21 , , PUNCT ajis02-895 458 22 keeping keep VERB ajis02-895 458 23 good good ADJ ajis02-895 458 24 companies company NOUN ajis02-895 458 25 , , PUNCT ajis02-895 458 26 march march PROPN ajis02-895 458 27 , , PUNCT ajis02-895 458 28 issue issue NOUN ajis02-895 458 29 2 2 NUM ajis02-895 458 30 , , PUNCT ajis02-895 458 31 pp pp ADJ ajis02-895 458 32 . . PUNCT ajis02-895 459 1 70 70 NUM ajis02-895 459 2 - - SYM ajis02-895 459 3 74 74 NUM ajis02-895 459 4 . . PUNCT ajis02-895 460 1 oliveira oliveira PROPN ajis02-895 460 2 , , PUNCT ajis02-895 460 3 t. t. PROPN ajis02-895 460 4 & & CCONJ ajis02-895 460 5 martins martins PROPN ajis02-895 460 6 , , PUNCT ajis02-895 460 7 m. m. NOUN ajis02-895 460 8 f. f. PROPN ajis02-895 460 9 ( ( PUNCT ajis02-895 460 10 2011 2011 NUM ajis02-895 460 11 ) ) PUNCT ajis02-895 460 12 “ " PUNCT ajis02-895 460 13 literature literature NOUN ajis02-895 460 14 review review NOUN ajis02-895 460 15 of of ADP ajis02-895 460 16 information information NOUN ajis02-895 460 17 technology technology NOUN ajis02-895 460 18 adoption adoption NOUN ajis02-895 460 19 models model NOUN ajis02-895 460 20 at at ADP ajis02-895 460 21 firm firm ADJ ajis02-895 460 22 level level NOUN ajis02-895 460 23 ” " PUNCT ajis02-895 460 24 the the DET ajis02-895 460 25 electronic electronic ADJ ajis02-895 460 26 journal journal NOUN ajis02-895 460 27 information information NOUN ajis02-895 460 28 systems system NOUN ajis02-895 460 29 evaluation evaluation NOUN ajis02-895 460 30 , , PUNCT ajis02-895 460 31 vol vol NOUN ajis02-895 460 32 14 14 NUM ajis02-895 460 33 no no DET ajis02-895 460 34 1 1 NUM ajis02-895 460 35 , , PUNCT ajis02-895 460 36 pp pp ADJ ajis02-895 460 37 . . PUNCT ajis02-895 461 1 110 110 NUM ajis02-895 461 2 - - SYM ajis02-895 461 3 121 121 NUM ajis02-895 461 4 . . PUNCT ajis02-895 462 1 pan pan PROPN ajis02-895 462 2 , , PUNCT ajis02-895 462 3 m. m. PROPN ajis02-895 462 4 & & CCONJ ajis02-895 462 5 jang jang PROPN ajis02-895 462 6 , , PUNCT ajis02-895 462 7 w. w. PROPN ajis02-895 462 8 ( ( PUNCT ajis02-895 462 9 2008 2008 NUM ajis02-895 462 10 ) ) PUNCT ajis02-895 462 11 “ " PUNCT ajis02-895 462 12 determinants determinant NOUN ajis02-895 462 13 of of ADP ajis02-895 462 14 the the DET ajis02-895 462 15 adoption adoption NOUN ajis02-895 462 16 of of ADP ajis02-895 462 17 enterprise enterprise NOUN ajis02-895 462 18 resource resource NOUN ajis02-895 462 19 planning planning NOUN ajis02-895 462 20 within within ADP ajis02-895 462 21 the the DET ajis02-895 462 22 technology technology NOUN ajis02-895 462 23 - - PUNCT ajis02-895 462 24 organization organization NOUN ajis02-895 462 25 - - PUNCT ajis02-895 462 26 environment environment NOUN ajis02-895 462 27 framework framework NOUN ajis02-895 462 28 : : PUNCT ajis02-895 462 29 taiwan taiwan PROPN ajis02-895 462 30 ’s ’s PART ajis02-895 462 31 communications communication NOUN ajis02-895 462 32 industry industry NOUN ajis02-895 462 33 ” " PUNCT ajis02-895 462 34 , , PUNCT ajis02-895 462 35 the the DET ajis02-895 462 36 journal journal NOUN ajis02-895 462 37 of of ADP ajis02-895 462 38 computer computer NOUN ajis02-895 462 39 information information NOUN ajis02-895 462 40 systems system NOUN ajis02-895 462 41 , , PUNCT ajis02-895 462 42 vol vol NOUN ajis02-895 462 43 48 48 NUM ajis02-895 462 44 no no DET ajis02-895 462 45 3 3 NUM ajis02-895 462 46 , , PUNCT ajis02-895 462 47 pp pp ADJ ajis02-895 462 48 . . PUNCT ajis02-895 463 1 94 94 NUM ajis02-895 463 2 - - SYM ajis02-895 463 3 102 102 NUM ajis02-895 463 4 . . PUNCT ajis02-895 464 1 parkinson parkinson NOUN ajis02-895 464 2 , , PUNCT ajis02-895 464 3 m. m. NOUN ajis02-895 464 4 ( ( PUNCT ajis02-895 464 5 2012 2012 NUM ajis02-895 464 6 ) ) PUNCT ajis02-895 464 7 “ " PUNCT ajis02-895 464 8 super super ADJ ajis02-895 464 9 sbr sbr NOUN ajis02-895 464 10 . . PUNCT ajis02-895 464 11 ” " PUNCT ajis02-895 464 12 superfunds superfund NOUN ajis02-895 464 13 , , PUNCT ajis02-895 464 14 july july PROPN ajis02-895 464 15 , , PUNCT ajis02-895 464 16 pp pp PROPN ajis02-895 464 17 . . PUNCT ajis02-895 465 1 16 16 NUM ajis02-895 465 2 - - SYM ajis02-895 465 3 18 18 NUM ajis02-895 465 4 . . PUNCT ajis02-895 466 1 phillips phillips PROPN ajis02-895 466 2 , , PUNCT ajis02-895 466 3 m. m. PROPN ajis02-895 466 4 e. e. PROPN ajis02-895 466 5 , , PUNCT ajis02-895 466 6 bahmanziari bahmanziari PROPN ajis02-895 466 7 , , PUNCT ajis02-895 466 8 t. t. PROPN ajis02-895 466 9 e. e. PROPN ajis02-895 466 10 , , PUNCT ajis02-895 466 11 & & CCONJ ajis02-895 466 12 colvard colvard PROPN ajis02-895 466 13 , , PUNCT ajis02-895 466 14 r. r. PROPN ajis02-895 466 15 g. g. PROPN ajis02-895 466 16 ( ( PUNCT ajis02-895 466 17 2008 2008 NUM ajis02-895 466 18 ) ) PUNCT ajis02-895 466 19 “ " PUNCT ajis02-895 466 20 six six NUM ajis02-895 466 21 steps step NOUN ajis02-895 466 22 to to PART ajis02-895 466 23 xbrl xbrl PROPN ajis02-895 466 24 ” " PUNCT ajis02-895 466 25 journal journal PROPN ajis02-895 466 26 of of ADP ajis02-895 466 27 accountancy accountancy NOUN ajis02-895 466 28 , , PUNCT ajis02-895 466 29 february february PROPN ajis02-895 466 30 , , PUNCT ajis02-895 466 31 pp pp PROPN ajis02-895 466 32 . . PUNCT ajis02-895 467 1 34 34 NUM ajis02-895 467 2 - - SYM ajis02-895 467 3 37 37 NUM ajis02-895 467 4 . . PUNCT ajis02-895 468 1 pinsker pinsker PROPN ajis02-895 468 2 , , PUNCT ajis02-895 468 3 r. r. PROPN ajis02-895 468 4 ( ( PUNCT ajis02-895 468 5 2003 2003 NUM ajis02-895 468 6 ) ) PUNCT ajis02-895 468 7 “ " PUNCT ajis02-895 468 8 xbrl xbrl PROPN ajis02-895 468 9 awareness awareness NOUN ajis02-895 468 10 in in ADP ajis02-895 468 11 auditing auditing NOUN ajis02-895 468 12 ; ; PUNCT ajis02-895 468 13 a a DET ajis02-895 468 14 sleeping sleep VERB ajis02-895 468 15 giant giant NOUN ajis02-895 468 16 ? ? PUNCT ajis02-895 468 17 ” " PUNCT ajis02-895 468 18 managerial managerial ADJ ajis02-895 468 19 auditing auditing NOUN ajis02-895 468 20 journal journal NOUN ajis02-895 468 21 , , PUNCT ajis02-895 468 22 vol vol NOUN ajis02-895 468 23 18 18 NUM ajis02-895 468 24 no no DET ajis02-895 468 25 9 9 NUM ajis02-895 468 26 , , PUNCT ajis02-895 468 27 pp pp ADJ ajis02-895 468 28 . . PUNCT ajis02-895 469 1 732 732 NUM ajis02-895 469 2 - - SYM ajis02-895 469 3 736 736 NUM ajis02-895 469 4 . . PUNCT ajis02-895 470 1 pinsker pinsker PROPN ajis02-895 470 2 , , PUNCT ajis02-895 470 3 r. r. PROPN ajis02-895 470 4 & & CCONJ ajis02-895 470 5 li li PROPN ajis02-895 470 6 , , PUNCT ajis02-895 470 7 s. s. PROPN ajis02-895 470 8 ( ( PUNCT ajis02-895 470 9 2008 2008 NUM ajis02-895 470 10 ) ) PUNCT ajis02-895 471 1 “ " PUNCT ajis02-895 471 2 costs cost NOUN ajis02-895 471 3 and and CCONJ ajis02-895 471 4 benefits benefit NOUN ajis02-895 471 5 of of ADP ajis02-895 471 6 xbrl xbrl PROPN ajis02-895 471 7 adoption adoption PROPN ajis02-895 471 8 : : PUNCT ajis02-895 471 9 early early ADJ ajis02-895 471 10 evidence evidence NOUN ajis02-895 471 11 ” " PUNCT ajis02-895 471 12 , , PUNCT ajis02-895 471 13 communications communication NOUN ajis02-895 471 14 of of ADP ajis02-895 471 15 the the DET ajis02-895 471 16 acm acm NOUN ajis02-895 471 17 , , PUNCT ajis02-895 471 18 vol vol NOUN ajis02-895 471 19 51 51 NUM ajis02-895 471 20 no no DET ajis02-895 471 21 3 3 NUM ajis02-895 471 22 , , PUNCT ajis02-895 471 23 pp pp ADJ ajis02-895 471 24 . . PUNCT ajis02-895 472 1 47 47 NUM ajis02-895 472 2 - - SYM ajis02-895 472 3 50 50 NUM ajis02-895 472 4 . . PUNCT ajis02-895 473 1 plumlee plumlee PROPN ajis02-895 473 2 , , PUNCT ajis02-895 473 3 r. r. PROPN ajis02-895 473 4 d. d. PROPN ajis02-895 473 5 & & CCONJ ajis02-895 473 6 plumlee plumlee PROPN ajis02-895 473 7 , , PUNCT ajis02-895 473 8 m. m. NOUN ajis02-895 473 9 a. a. PROPN ajis02-895 473 10 ( ( PUNCT ajis02-895 473 11 2008 2008 NUM ajis02-895 473 12 ) ) PUNCT ajis02-895 473 13 “ " PUNCT ajis02-895 473 14 assurance assurance NOUN ajis02-895 473 15 on on ADP ajis02-895 473 16 xbrl xbrl PROPN ajis02-895 473 17 for for ADP ajis02-895 473 18 financial financial ADJ ajis02-895 473 19 reporting reporting NOUN ajis02-895 473 20 ” " PUNCT ajis02-895 473 21 , , PUNCT ajis02-895 473 22 accounting accounting NOUN ajis02-895 473 23 horizons horizon NOUN ajis02-895 473 24 , , PUNCT ajis02-895 473 25 vol vol NOUN ajis02-895 473 26 22 22 NUM ajis02-895 473 27 no no DET ajis02-895 473 28 3 3 NUM ajis02-895 473 29 , , PUNCT ajis02-895 473 30 pp pp ADJ ajis02-895 473 31 . . PUNCT ajis02-895 474 1 353 353 NUM ajis02-895 474 2 - - SYM ajis02-895 474 3 368 368 NUM ajis02-895 474 4 . . PUNCT ajis02-895 475 1 power power NOUN ajis02-895 475 2 , , PUNCT ajis02-895 475 3 b. b. PROPN ajis02-895 475 4 ( ( PUNCT ajis02-895 475 5 2013 2013 NUM ajis02-895 475 6 ) ) PUNCT ajis02-895 475 7 “ " PUNCT ajis02-895 475 8 a a DET ajis02-895 475 9 new new ADJ ajis02-895 475 10 wave wave NOUN ajis02-895 475 11 of of ADP ajis02-895 475 12 sbr sbr NOUN ajis02-895 475 13 change change NOUN ajis02-895 475 14 ” " PUNCT ajis02-895 475 15 , , PUNCT ajis02-895 475 16 charter charter NOUN ajis02-895 475 17 , , PUNCT ajis02-895 475 18 march march PROPN ajis02-895 475 19 , , PUNCT ajis02-895 475 20 pp pp ADJ ajis02-895 475 21 . . PUNCT ajis02-895 476 1 32 32 NUM ajis02-895 476 2 - - SYM ajis02-895 476 3 33 33 NUM ajis02-895 476 4 . . PUNCT ajis02-895 477 1 productivity productivity PROPN ajis02-895 477 2 commission commission PROPN ajis02-895 477 3 . . PUNCT ajis02-895 478 1 ( ( PUNCT ajis02-895 478 2 2012a 2012a NUM ajis02-895 478 3 ) ) PUNCT ajis02-895 478 4 impacts impact NOUN ajis02-895 478 5 of of ADP ajis02-895 478 6 coag coag NOUN ajis02-895 478 7 reforms reform NOUN ajis02-895 478 8 : : PUNCT ajis02-895 478 9 business business NOUN ajis02-895 478 10 regulation regulation NOUN ajis02-895 478 11 and and CCONJ ajis02-895 478 12 vet vet NOUN ajis02-895 478 13 , , PUNCT ajis02-895 478 14 research research NOUN ajis02-895 478 15 report report NOUN ajis02-895 478 16 , , PUNCT ajis02-895 478 17 volume volume NOUN ajis02-895 478 18 2 2 NUM ajis02-895 478 19 – – PUNCT ajis02-895 478 20 business business NOUN ajis02-895 478 21 regulation regulation NOUN ajis02-895 478 22 . . PUNCT ajis02-895 479 1 report report NOUN ajis02-895 479 2 , , PUNCT ajis02-895 479 3 april april PROPN ajis02-895 479 4 2012 2012 NUM ajis02-895 479 5 . . PUNCT ajis02-895 480 1 productivity productivity PROPN ajis02-895 480 2 commission commission PROPN ajis02-895 480 3 . . PUNCT ajis02-895 481 1 ( ( PUNCT ajis02-895 481 2 2012b 2012b NOUN ajis02-895 481 3 ) ) PUNCT ajis02-895 481 4 coag coag PROPN ajis02-895 481 5 ’s ’s PART ajis02-895 481 6 regulatory regulatory ADJ ajis02-895 481 7 and and CCONJ ajis02-895 481 8 competition competition NOUN ajis02-895 481 9 reform reform NOUN ajis02-895 481 10 agenda agenda NOUN ajis02-895 481 11 : : PUNCT ajis02-895 481 12 a a DET ajis02-895 481 13 high high ADJ ajis02-895 481 14 level level NOUN ajis02-895 481 15 assessment assessment NOUN ajis02-895 481 16 of of ADP ajis02-895 481 17 the the DET ajis02-895 481 18 gains gain NOUN ajis02-895 481 19 , , PUNCT ajis02-895 481 20 report report NOUN ajis02-895 481 21 , , PUNCT ajis02-895 481 22 june june PROPN ajis02-895 481 23 2012 2012 NUM ajis02-895 481 24 . . PUNCT ajis02-895 482 1 ramdani ramdani PROPN ajis02-895 482 2 , , PUNCT ajis02-895 482 3 b. b. PROPN ajis02-895 482 4 , , PUNCT ajis02-895 482 5 kawalek kawalek NOUN ajis02-895 482 6 , , PUNCT ajis02-895 482 7 p. p. PROPN ajis02-895 482 8 & & CCONJ ajis02-895 482 9 lorenzo lorenzo PROPN ajis02-895 482 10 , , PUNCT ajis02-895 482 11 o. o. PROPN ajis02-895 482 12 ( ( PUNCT ajis02-895 482 13 2009 2009 NUM ajis02-895 482 14 ) ) PUNCT ajis02-895 482 15 “ " PUNCT ajis02-895 482 16 predicting predict VERB ajis02-895 482 17 smes sme NOUN ajis02-895 482 18 ’ ' PUNCT ajis02-895 482 19 adoption adoption NOUN ajis02-895 482 20 of of ADP ajis02-895 482 21 enterprise enterprise NOUN ajis02-895 482 22 systems system NOUN ajis02-895 482 23 ” " PUNCT ajis02-895 482 24 , , PUNCT ajis02-895 482 25 journal journal NOUN ajis02-895 482 26 of of ADP ajis02-895 482 27 enterprise enterprise NOUN ajis02-895 482 28 information information NOUN ajis02-895 482 29 management management NOUN ajis02-895 482 30 , , PUNCT ajis02-895 482 31 vol vol NOUN ajis02-895 482 32 22 22 NUM ajis02-895 482 33 no no PRON ajis02-895 482 34 1/2 1/2 NUM ajis02-895 482 35 , , PUNCT ajis02-895 482 36 pp pp ADJ ajis02-895 482 37 . . PUNCT ajis02-895 483 1 10 10 NUM ajis02-895 483 2 - - SYM ajis02-895 483 3 24 24 NUM ajis02-895 483 4 . . PUNCT ajis02-895 484 1 richards richards PROPN ajis02-895 484 2 , , PUNCT ajis02-895 484 3 j. j. PROPN ajis02-895 484 4 & & CCONJ ajis02-895 484 5 tower tower PROPN ajis02-895 484 6 , , PUNCT ajis02-895 484 7 g. g. PROPN ajis02-895 484 8 ( ( PUNCT ajis02-895 484 9 2004 2004 NUM ajis02-895 484 10 ) ) PUNCT ajis02-895 484 11 “ " PUNCT ajis02-895 484 12 progress progress NOUN ajis02-895 484 13 on on ADP ajis02-895 484 14 xbrl xbrl PROPN ajis02-895 484 15 from from ADP ajis02-895 484 16 an an DET ajis02-895 484 17 australian australian ADJ ajis02-895 484 18 perspective perspective NOUN ajis02-895 484 19 ” " PUNCT ajis02-895 484 20 , , PUNCT ajis02-895 484 21 australian australian ADJ ajis02-895 484 22 accounting accounting NOUN ajis02-895 484 23 review review NOUN ajis02-895 484 24 , , PUNCT ajis02-895 484 25 vol vol NOUN ajis02-895 484 26 14 14 NUM ajis02-895 484 27 no no DET ajis02-895 484 28 1 1 NUM ajis02-895 484 29 , , PUNCT ajis02-895 484 30 pp pp ADJ ajis02-895 484 31 . . PUNCT ajis02-895 485 1 81 81 NUM ajis02-895 485 2 - - SYM ajis02-895 485 3 88 88 NUM ajis02-895 485 4 . . PUNCT ajis02-895 486 1 rogers rogers PROPN ajis02-895 486 2 , , PUNCT ajis02-895 486 3 e. e. PROPN ajis02-895 486 4 m. m. PROPN ajis02-895 486 5 ( ( PUNCT ajis02-895 486 6 1995 1995 NUM ajis02-895 486 7 ) ) PUNCT ajis02-895 486 8 diffusion diffusion NOUN ajis02-895 486 9 of of ADP ajis02-895 486 10 innovations innovation NOUN ajis02-895 486 11 , , PUNCT ajis02-895 486 12 2nd 2nd ADJ ajis02-895 486 13 ed ed NOUN ajis02-895 486 14 . . PROPN ajis02-895 486 15 , , PUNCT ajis02-895 486 16 thousand thousand NUM ajis02-895 486 17 oaks oak NOUN ajis02-895 486 18 , , PUNCT ajis02-895 486 19 new new PROPN ajis02-895 486 20 york york PROPN ajis02-895 486 21 , , PUNCT ajis02-895 486 22 free free ADJ ajis02-895 486 23 press press NOUN ajis02-895 486 24 . . PUNCT ajis02-895 487 1 sbr sbr NOUN ajis02-895 487 2 ( ( PUNCT ajis02-895 487 3 2010 2010 NUM ajis02-895 487 4 ) ) PUNCT ajis02-895 487 5 forms form NOUN ajis02-895 487 6 in in ADP ajis02-895 487 7 scope scope NOUN ajis02-895 487 8 . . PUNCT ajis02-895 488 1 www.sbr.gov.au/about-sbr/what-is-sbr/forms-in-scope www.sbr.gov.au/about-sbr/what-is-sbr/forms-in-scope PROPN ajis02-895 488 2 accessed access VERB ajis02-895 488 3 18 18 NUM ajis02-895 488 4 october october PROPN ajis02-895 488 5 2012 2012 NUM ajis02-895 488 6 . . PUNCT ajis02-895 489 1 sbr sbr NOUN ajis02-895 489 2 ( ( PUNCT ajis02-895 489 3 2012a 2012a NUM ajis02-895 489 4 ) ) PUNCT ajis02-895 489 5 building build VERB ajis02-895 489 6 sbr sbr NOUN ajis02-895 489 7 into into ADP ajis02-895 489 8 my my PRON ajis02-895 489 9 application application NOUN ajis02-895 489 10 . . PUNCT ajis02-895 490 1 www.sbr.gov.au/software-developers/enabling-sbr-inmy-application www.sbr.gov.au/software-developers/enabling-sbr-inmy-application NOUN ajis02-895 490 2 accessed access VERB ajis02-895 490 3 18 18 NUM ajis02-895 490 4 october october PROPN ajis02-895 490 5 2012 2012 NUM ajis02-895 490 6 . . PUNCT ajis02-895 491 1 sbr sbr NOUN ajis02-895 491 2 ( ( PUNCT ajis02-895 491 3 2012b 2012b NOUN ajis02-895 491 4 ) ) PUNCT ajis02-895 491 5 ifrs ifrs NOUN ajis02-895 491 6 au au NOUN ajis02-895 491 7 taxonomy taxonomy NOUN ajis02-895 491 8 2012 2012 NUM ajis02-895 491 9 guide guide NOUN ajis02-895 491 10 , , PUNCT ajis02-895 491 11 production production NOUN ajis02-895 491 12 release release NOUN ajis02-895 491 13 , , PUNCT ajis02-895 491 14 pp pp ADJ ajis02-895 491 15 . . PUNCT ajis02-895 492 1 1 1 NUM ajis02-895 492 2 - - SYM ajis02-895 492 3 41 41 NUM ajis02-895 492 4 . . PUNCT ajis02-895 493 1 sbr sbr NOUN ajis02-895 493 2 ( ( PUNCT ajis02-895 493 3 2013 2013 NUM ajis02-895 493 4 ) ) PUNCT ajis02-895 493 5 sbr sbr NOUN ajis02-895 493 6 products product NOUN ajis02-895 493 7 register register VERB ajis02-895 493 8 . . PUNCT ajis02-895 494 1 http://www.sbr.gov.au/sbr-products-register/ http://www.sbr.gov.au/sbr-products-register/ PROPN ajis02-895 494 2 accessed access VERB ajis02-895 494 3 24 24 NUM ajis02-895 494 4 june june PROPN ajis02-895 494 5 2013 2013 NUM ajis02-895 494 6 . . PUNCT ajis02-895 495 1 srivastava srivastava PROPN ajis02-895 495 2 , , PUNCT ajis02-895 495 3 r. r. PROPN ajis02-895 495 4 p. p. PROPN ajis02-895 495 5 & & CCONJ ajis02-895 495 6 kogan kogan PROPN ajis02-895 495 7 , , PUNCT ajis02-895 495 8 a. a. PROPN ajis02-895 495 9 ( ( PUNCT ajis02-895 495 10 2010 2010 NUM ajis02-895 495 11 ) ) PUNCT ajis02-895 495 12 “ " PUNCT ajis02-895 495 13 assurance assurance NOUN ajis02-895 495 14 on on ADP ajis02-895 495 15 xbrl xbrl PROPN ajis02-895 495 16 instance instance PROPN ajis02-895 495 17 document document NOUN ajis02-895 495 18 : : PUNCT ajis02-895 495 19 a a DET ajis02-895 495 20 conceptual conceptual ADJ ajis02-895 495 21 framework framework NOUN ajis02-895 495 22 of of ADP ajis02-895 495 23 assertions assertion NOUN ajis02-895 495 24 ” " PUNCT ajis02-895 495 25 , , PUNCT ajis02-895 495 26 international international ADJ ajis02-895 495 27 journal journal NOUN ajis02-895 495 28 of of ADP ajis02-895 495 29 accounting accounting NOUN ajis02-895 495 30 information information NOUN ajis02-895 495 31 systems system NOUN ajis02-895 495 32 , , PUNCT ajis02-895 495 33 vol vol NOUN ajis02-895 495 34 11 11 NUM ajis02-895 495 35 no no DET ajis02-895 495 36 3 3 NUM ajis02-895 495 37 , , PUNCT ajis02-895 495 38 pp pp ADJ ajis02-895 495 39 . . PUNCT ajis02-895 496 1 261 261 NUM ajis02-895 496 2 - - SYM ajis02-895 496 3 273 273 NUM ajis02-895 496 4 . . PUNCT ajis02-895 497 1 stantial stantial PROPN ajis02-895 497 2 , , PUNCT ajis02-895 497 3 j. j. PROPN ajis02-895 497 4 ( ( PUNCT ajis02-895 497 5 2007 2007 NUM ajis02-895 497 6 ) ) PUNCT ajis02-895 497 7 “ " PUNCT ajis02-895 497 8 roi roi NOUN ajis02-895 497 9 on on ADP ajis02-895 497 10 xbrl xbrl PROPN ajis02-895 497 11 ” " PUNCT ajis02-895 497 12 , , PUNCT ajis02-895 497 13 journal journal NOUN ajis02-895 497 14 of of ADP ajis02-895 497 15 accountancy accountancy PROPN ajis02-895 497 16 , , PUNCT ajis02-895 497 17 june june PROPN ajis02-895 497 18 , , PUNCT ajis02-895 497 19 pp pp PROPN ajis02-895 497 20 . . PUNCT ajis02-895 498 1 32 32 NUM ajis02-895 498 2 - - SYM ajis02-895 498 3 35 35 NUM ajis02-895 498 4 . . PUNCT ajis02-895 499 1 teo teo PROPN ajis02-895 499 2 , , PUNCT ajis02-895 499 3 t. t. PROPN ajis02-895 499 4 s. s. PROPN ajis02-895 499 5 h. h. PROPN ajis02-895 499 6 , , PUNCT ajis02-895 499 7 ranganathan ranganathan PROPN ajis02-895 499 8 , , PUNCT ajis02-895 499 9 c. c. PROPN ajis02-895 499 10 , , PUNCT ajis02-895 499 11 & & CCONJ ajis02-895 499 12 dhaliwal dhaliwal PROPN ajis02-895 499 13 , , PUNCT ajis02-895 499 14 j. j. PROPN ajis02-895 499 15 ( ( PUNCT ajis02-895 499 16 2008 2008 NUM ajis02-895 499 17 ) ) PUNCT ajis02-895 499 18 “ " PUNCT ajis02-895 499 19 key key ADJ ajis02-895 499 20 dimensions dimension NOUN ajis02-895 499 21 of of ADP ajis02-895 499 22 inhibitors inhibitor NOUN ajis02-895 499 23 for for ADP ajis02-895 499 24 the the DET ajis02-895 499 25 deployment deployment NOUN ajis02-895 499 26 of of ADP ajis02-895 499 27 web web NOUN ajis02-895 499 28 - - PUNCT ajis02-895 499 29 based base VERB ajis02-895 499 30 business business NOUN ajis02-895 499 31 - - PUNCT ajis02-895 499 32 to to ADP ajis02-895 499 33 - - PUNCT ajis02-895 499 34 business business NOUN ajis02-895 499 35 electronic electronic ADJ ajis02-895 499 36 commerce commerce NOUN ajis02-895 499 37 ” " PUNCT ajis02-895 499 38 , , PUNCT ajis02-895 499 39 ieee ieee NOUN ajis02-895 499 40 transactions transaction NOUN ajis02-895 499 41 on on ADP ajis02-895 499 42 engineering engineering NOUN ajis02-895 499 43 management management NOUN ajis02-895 499 44 , , PUNCT ajis02-895 499 45 vol vol NOUN ajis02-895 499 46 53 53 NUM ajis02-895 500 1 no no DET ajis02-895 500 2 3,pp 3,pp NUM ajis02-895 500 3 . . PUNCT ajis02-895 501 1 395 395 NUM ajis02-895 501 2 - - SYM ajis02-895 501 3 411 411 NUM ajis02-895 501 4 . . PUNCT ajis02-895 502 1 australasian australasian ADJ ajis02-895 502 2 journal journal NOUN ajis02-895 502 3 of of ADP ajis02-895 502 4 information information NOUN ajis02-895 502 5 systems system NOUN ajis02-895 502 6 volume volume NOUN ajis02-895 502 7 18 18 NUM ajis02-895 502 8 number number NOUN ajis02-895 502 9 3 3 NUM ajis02-895 502 10 2014 2014 NUM ajis02-895 502 11 46 46 NUM ajis02-895 502 12 thomson thomson NOUN ajis02-895 502 13 , , PUNCT ajis02-895 502 14 j. j. PROPN ajis02-895 502 15 c. c. PROPN ajis02-895 502 16 & & CCONJ ajis02-895 502 17 iyer iyer PROPN ajis02-895 502 18 , , PUNCT ajis02-895 502 19 u. u. PROPN ajis02-895 502 20 ( ( PUNCT ajis02-895 502 21 2011 2011 NUM ajis02-895 502 22 ) ) PUNCT ajis02-895 502 23 “ " PUNCT ajis02-895 502 24 xbrl xbrl PROPN ajis02-895 502 25 and and CCONJ ajis02-895 502 26 erm erm PROPN ajis02-895 502 27 : : PUNCT ajis02-895 502 28 increasing increase VERB ajis02-895 502 29 organizational organizational ADJ ajis02-895 502 30 effectiveness effectiveness NOUN ajis02-895 502 31 ” " PUNCT ajis02-895 502 32 , , PUNCT ajis02-895 502 33 strategic strategic ADJ ajis02-895 502 34 finance finance NOUN ajis02-895 502 35 , , PUNCT ajis02-895 502 36 vol vol VERB ajis02-895 502 37 92 92 NUM ajis02-895 502 38 no no DET ajis02-895 502 39 11 11 NUM ajis02-895 502 40 , , PUNCT ajis02-895 502 41 pp pp ADJ ajis02-895 502 42 . . PUNCT ajis02-895 503 1 64 64 NUM ajis02-895 503 2 - - SYM ajis02-895 503 3 69 69 NUM ajis02-895 503 4 . . PUNCT ajis02-895 504 1 tornatzky tornatzky PROPN ajis02-895 504 2 , , PUNCT ajis02-895 504 3 l. l. PROPN ajis02-895 504 4 g. g. PROPN ajis02-895 504 5 & & CCONJ ajis02-895 504 6 fleischer fleischer PROPN ajis02-895 504 7 , , PUNCT ajis02-895 504 8 m. m. NOUN ajis02-895 504 9 ( ( PUNCT ajis02-895 504 10 1990 1990 NUM ajis02-895 504 11 ) ) PUNCT ajis02-895 504 12 processes process NOUN ajis02-895 504 13 of of ADP ajis02-895 504 14 technological technological ADJ ajis02-895 504 15 innovation innovation NOUN ajis02-895 504 16 , , PUNCT ajis02-895 504 17 lexington lexington PROPN ajis02-895 504 18 books book NOUN ajis02-895 504 19 , , PUNCT ajis02-895 504 20 lexington lexington PROPN ajis02-895 504 21 , , PUNCT ajis02-895 504 22 massachusetts massachusetts PROPN ajis02-895 504 23 . . PUNCT ajis02-895 504 24 troshani troshani PROPN ajis02-895 504 25 , , PUNCT ajis02-895 504 26 i. i. PROPN ajis02-895 504 27 & & CCONJ ajis02-895 504 28 doolin doolin PROPN ajis02-895 504 29 , , PUNCT ajis02-895 504 30 b. b. PROPN ajis02-895 504 31 ( ( PUNCT ajis02-895 504 32 2007 2007 NUM ajis02-895 504 33 ) ) PUNCT ajis02-895 504 34 “ " PUNCT ajis02-895 504 35 innovation innovation NOUN ajis02-895 504 36 diffusion diffusion NOUN ajis02-895 504 37 : : PUNCT ajis02-895 504 38 a a DET ajis02-895 504 39 stakeholder stakeholder NOUN ajis02-895 504 40 and and CCONJ ajis02-895 504 41 social social ADJ ajis02-895 504 42 network network NOUN ajis02-895 504 43 view view NOUN ajis02-895 504 44 ” " PUNCT ajis02-895 504 45 , , PUNCT ajis02-895 504 46 european european PROPN ajis02-895 504 47 journal journal PROPN ajis02-895 504 48 of of ADP ajis02-895 504 49 innovation innovation NOUN ajis02-895 504 50 management management NOUN ajis02-895 504 51 , , PUNCT ajis02-895 504 52 vol vol NOUN ajis02-895 504 53 10 10 NUM ajis02-895 504 54 no no DET ajis02-895 504 55 2 2 NUM ajis02-895 504 56 , , PUNCT ajis02-895 504 57 pp pp ADJ ajis02-895 504 58 . . PUNCT ajis02-895 505 1 176 176 NUM ajis02-895 505 2 - - SYM ajis02-895 505 3 200 200 NUM ajis02-895 505 4 . . PUNCT ajis02-895 506 1 troshani troshani PROPN ajis02-895 506 2 , , PUNCT ajis02-895 506 3 i. i. PROPN ajis02-895 506 4 & & CCONJ ajis02-895 506 5 rao rao PROPN ajis02-895 506 6 , , PUNCT ajis02-895 506 7 s. s. PROPN ajis02-895 506 8 ( ( PUNCT ajis02-895 506 9 2007 2007 NUM ajis02-895 506 10 ) ) PUNCT ajis02-895 506 11 “ " PUNCT ajis02-895 506 12 drivers driver NOUN ajis02-895 506 13 and and CCONJ ajis02-895 506 14 inhibitors inhibitor NOUN ajis02-895 506 15 to to ADP ajis02-895 506 16 xbrl xbrl PROPN ajis02-895 506 17 adoption adoption PROPN ajis02-895 506 18 : : PUNCT ajis02-895 506 19 a a DET ajis02-895 506 20 qualitative qualitative ADJ ajis02-895 506 21 approach approach NOUN ajis02-895 506 22 to to PART ajis02-895 506 23 build build VERB ajis02-895 506 24 a a DET ajis02-895 506 25 theory theory NOUN ajis02-895 506 26 in in ADP ajis02-895 506 27 under under ADV ajis02-895 506 28 - - PUNCT ajis02-895 506 29 researched research VERB ajis02-895 506 30 areas area NOUN ajis02-895 506 31 ” " PUNCT ajis02-895 506 32 , , PUNCT ajis02-895 506 33 international international ADJ ajis02-895 506 34 journal journal NOUN ajis02-895 506 35 of of ADP ajis02-895 506 36 e e PROPN ajis02-895 506 37 - - NOUN ajis02-895 506 38 business business NOUN ajis02-895 506 39 research research NOUN ajis02-895 506 40 , , PUNCT ajis02-895 506 41 vol vol NOUN ajis02-895 506 42 3 3 NUM ajis02-895 506 43 no no DET ajis02-895 506 44 4 4 NUM ajis02-895 506 45 , , PUNCT ajis02-895 506 46 pp pp ADJ ajis02-895 506 47 . . PUNCT ajis02-895 507 1 98 98 NUM ajis02-895 507 2 - - SYM ajis02-895 507 3 111 111 NUM ajis02-895 507 4 . . PUNCT ajis02-895 508 1 venkatesh venkatesh PROPN ajis02-895 508 2 , , PUNCT ajis02-895 508 3 v. v. PROPN ajis02-895 508 4 , , PUNCT ajis02-895 508 5 thong thong PROPN ajis02-895 508 6 , , PUNCT ajis02-895 508 7 j. j. PROPN ajis02-895 508 8 y. y. PROPN ajis02-895 508 9 l. l. PROPN ajis02-895 508 10 , , PUNCT ajis02-895 508 11 & & CCONJ ajis02-895 508 12 xu xu PROPN ajis02-895 508 13 , , PUNCT ajis02-895 508 14 x. x. PROPN ajis02-895 508 15 ( ( PUNCT ajis02-895 508 16 2003 2003 NUM ajis02-895 508 17 ) ) PUNCT ajis02-895 508 18 “ " PUNCT ajis02-895 508 19 consumer consumer NOUN ajis02-895 508 20 acceptance acceptance NOUN ajis02-895 508 21 and and CCONJ ajis02-895 508 22 use use NOUN ajis02-895 508 23 of of ADP ajis02-895 508 24 information information NOUN ajis02-895 508 25 technology technology NOUN ajis02-895 508 26 : : PUNCT ajis02-895 508 27 extending extend VERB ajis02-895 508 28 the the DET ajis02-895 508 29 unified unified ADJ ajis02-895 508 30 theory theory NOUN ajis02-895 508 31 of of ADP ajis02-895 508 32 acceptance acceptance NOUN ajis02-895 508 33 and and CCONJ ajis02-895 508 34 use use NOUN ajis02-895 508 35 of of ADP ajis02-895 508 36 technology technology NOUN ajis02-895 508 37 ” " PUNCT ajis02-895 508 38 mis mis PROPN ajis02-895 508 39 quarterly quarterly PROPN ajis02-895 508 40 , , PUNCT ajis02-895 508 41 vol vol NOUN ajis02-895 508 42 36 36 NUM ajis02-895 508 43 no no DET ajis02-895 508 44 1 1 NUM ajis02-895 508 45 , , PUNCT ajis02-895 508 46 pp pp ADJ ajis02-895 508 47 . . PUNCT ajis02-895 509 1 157 157 NUM ajis02-895 509 2 - - SYM ajis02-895 509 3 178 178 NUM ajis02-895 509 4 . . PUNCT ajis02-895 509 5 weirich weirich PROPN ajis02-895 509 6 , , PUNCT ajis02-895 509 7 t. t. PROPN ajis02-895 509 8 r. r. PROPN ajis02-895 509 9 & & CCONJ ajis02-895 509 10 harrast harrast PROPN ajis02-895 509 11 , , PUNCT ajis02-895 509 12 s. s. PROPN ajis02-895 509 13 a. a. PROPN ajis02-895 509 14 ( ( PUNCT ajis02-895 509 15 2010 2010 NUM ajis02-895 509 16 ) ) PUNCT ajis02-895 509 17 “ " PUNCT ajis02-895 509 18 xbrl xbrl PROPN ajis02-895 509 19 filings filing NOUN ajis02-895 509 20 : : PUNCT ajis02-895 509 21 what what PRON ajis02-895 509 22 have have AUX ajis02-895 509 23 we we PRON ajis02-895 509 24 learned learn VERB ajis02-895 509 25 ? ? PUNCT ajis02-895 509 26 ” " PUNCT ajis02-895 510 1 the the DET ajis02-895 510 2 journal journal NOUN ajis02-895 510 3 of of ADP ajis02-895 510 4 corporate corporate ADJ ajis02-895 510 5 accounting accounting NOUN ajis02-895 510 6 & & CCONJ ajis02-895 510 7 finance finance PROPN ajis02-895 510 8 , , PUNCT ajis02-895 510 9 july july PROPN ajis02-895 510 10 / / SYM ajis02-895 510 11 august august PROPN ajis02-895 510 12 , , PUNCT ajis02-895 510 13 pp pp ADJ ajis02-895 510 14 . . PUNCT ajis02-895 510 15 35 35 NUM ajis02-895 510 16 - - SYM ajis02-895 510 17 39 39 NUM ajis02-895 510 18 . . PUNCT ajis02-895 511 1 xbrl xbrl PROPN ajis02-895 511 2 international international PROPN ajis02-895 511 3 ( ( PUNCT ajis02-895 511 4 n.d n.d PROPN ajis02-895 511 5 . . PROPN ajis02-895 511 6 ) ) PUNCT ajis02-895 512 1 about about ADP ajis02-895 512 2 xbrl xbrl PROPN ajis02-895 512 3 international international PROPN ajis02-895 512 4 http://www.xbrl.org/aboutxbrl http://www.xbrl.org/aboutxbrl PROPN ajis02-895 512 5 , , PUNCT ajis02-895 512 6 accessed access VERB ajis02-895 512 7 24 24 NUM ajis02-895 512 8 june june PROPN ajis02-895 512 9 , , PUNCT ajis02-895 512 10 2013 2013 NUM ajis02-895 512 11 . . PUNCT ajis02-895 513 1 yoon yoon PROPN ajis02-895 513 2 , , PUNCT ajis02-895 513 3 h. h. PROPN ajis02-895 513 4 , , PUNCT ajis02-895 513 5 zo zo PROPN ajis02-895 513 6 , , PUNCT ajis02-895 513 7 h. h. PROPN ajis02-895 513 8 , , PUNCT ajis02-895 513 9 & & CCONJ ajis02-895 513 10 ciganek ciganek ADJ ajis02-895 513 11 , , PUNCT ajis02-895 513 12 a. a. NOUN ajis02-895 513 13 p. p. NOUN ajis02-895 513 14 ( ( PUNCT ajis02-895 513 15 2011 2011 NUM ajis02-895 513 16 ) ) PUNCT ajis02-895 513 17 “ " PUNCT ajis02-895 513 18 does do AUX ajis02-895 513 19 xbrl xbrl PROPN ajis02-895 513 20 adoption adoption NOUN ajis02-895 513 21 reduce reduce VERB ajis02-895 513 22 information information NOUN ajis02-895 513 23 symmetry symmetry NOUN ajis02-895 513 24 ” " PUNCT ajis02-895 513 25 , , PUNCT ajis02-895 513 26 journal journal NOUN ajis02-895 513 27 of of ADP ajis02-895 513 28 business business NOUN ajis02-895 513 29 research research NOUN ajis02-895 513 30 , , PUNCT ajis02-895 513 31 vol vol NOUN ajis02-895 513 32 64(2 64(2 NUM ajis02-895 513 33 ) ) PUNCT ajis02-895 513 34 , , PUNCT ajis02-895 513 35 pp pp ADP ajis02-895 513 36 . . PUNCT ajis02-895 514 1 157 157 NUM ajis02-895 514 2 - - SYM ajis02-895 514 3 163 163 NUM ajis02-895 514 4 . . PUNCT ajis02-895 515 1 zhu zhu PROPN ajis02-895 515 2 , , PUNCT ajis02-895 515 3 h. h. PROPN ajis02-895 515 4 & & CCONJ ajis02-895 515 5 wu wu PROPN ajis02-895 515 6 , , PUNCT ajis02-895 515 7 h. h. PROPN ajis02-895 515 8 ( ( PUNCT ajis02-895 515 9 2011 2011 NUM ajis02-895 515 10 ) ) PUNCT ajis02-895 515 11 “ " PUNCT ajis02-895 515 12 interoperability interoperability NOUN ajis02-895 515 13 of of ADP ajis02-895 515 14 xbrl xbrl PROPN ajis02-895 515 15 financial financial ADJ ajis02-895 515 16 statements statement NOUN ajis02-895 515 17 in in ADP ajis02-895 515 18 the the DET ajis02-895 515 19 u.s u.s PROPN ajis02-895 515 20 . . PROPN ajis02-895 515 21 ” " PUNCT ajis02-895 515 22 , , PUNCT ajis02-895 515 23 international international ADJ ajis02-895 515 24 journal journal NOUN ajis02-895 515 25 of of ADP ajis02-895 515 26 e e PROPN ajis02-895 515 27 - - NOUN ajis02-895 515 28 business business NOUN ajis02-895 515 29 research research NOUN ajis02-895 515 30 , , PUNCT ajis02-895 515 31 vol vol NOUN ajis02-895 515 32 7 7 NUM ajis02-895 515 33 no no DET ajis02-895 515 34 2 2 NUM ajis02-895 515 35 , , PUNCT ajis02-895 515 36 pp pp ADJ ajis02-895 515 37 . . PUNCT ajis02-895 516 1 19 19 NUM ajis02-895 516 2 - - SYM ajis02-895 516 3 33 33 NUM ajis02-895 516 4 . . PUNCT ajis02-895 517 1 australasian australasian ADJ ajis02-895 517 2 journal journal NOUN ajis02-895 517 3 of of ADP ajis02-895 517 4 information information NOUN ajis02-895 517 5 systems system NOUN ajis02-895 517 6 volume volume NOUN ajis02-895 517 7 18 18 NUM ajis02-895 517 8 number number NOUN ajis02-895 517 9 3 3 NUM ajis02-895 517 10 2014 2014 NUM ajis02-895 517 11 47 47 NUM ajis02-895 517 12 glossary glossary ADJ ajis02-895 517 13 aasb aasb NOUN ajis02-895 517 14 : : PUNCT ajis02-895 517 15 australian australian ADJ ajis02-895 517 16 accounting accounting NOUN ajis02-895 517 17 standards standard NOUN ajis02-895 517 18 board board PROPN ajis02-895 517 19 abn abn PROPN ajis02-895 517 20 : : PUNCT ajis02-895 517 21 australian australian ADJ ajis02-895 517 22 business business NOUN ajis02-895 517 23 number number NOUN ajis02-895 517 24 abr abr PROPN ajis02-895 517 25 : : PUNCT ajis02-895 517 26 australian australian ADJ ajis02-895 517 27 business business NOUN ajis02-895 517 28 register register NOUN ajis02-895 517 29 abs ab NOUN ajis02-895 517 30 : : PUNCT ajis02-895 517 31 australian australian ADJ ajis02-895 517 32 bureau bureau NOUN ajis02-895 517 33 of of ADP ajis02-895 517 34 statistics statistic NOUN ajis02-895 517 35 acnc acnc ADJ ajis02-895 517 36 : : PUNCT ajis02-895 517 37 australian australian ADJ ajis02-895 517 38 charities charity NOUN ajis02-895 517 39 and and CCONJ ajis02-895 517 40 not not PART ajis02-895 517 41 - - PUNCT ajis02-895 517 42 for for ADP ajis02-895 517 43 - - PUNCT ajis02-895 517 44 profits profit NOUN ajis02-895 517 45 commission commission NOUN ajis02-895 517 46 acra acra NOUN ajis02-895 517 47 : : PUNCT ajis02-895 517 48 accounting accounting NOUN ajis02-895 517 49 and and CCONJ ajis02-895 517 50 corporate corporate ADJ ajis02-895 517 51 regulatory regulatory ADJ ajis02-895 517 52 authority authority NOUN ajis02-895 517 53 apra apra NOUN ajis02-895 517 54 : : PUNCT ajis02-895 517 55 australian australian ADJ ajis02-895 517 56 prudential prudential ADJ ajis02-895 517 57 regulation regulation PROPN ajis02-895 517 58 authority authority PROPN ajis02-895 517 59 asb asb PROPN ajis02-895 517 60 : : PUNCT ajis02-895 517 61 auditing auditing NOUN ajis02-895 517 62 standards standard NOUN ajis02-895 517 63 board board NOUN ajis02-895 517 64 asfa asfa NOUN ajis02-895 517 65 : : PUNCT ajis02-895 517 66 association association NOUN ajis02-895 517 67 of of ADP ajis02-895 517 68 superannuation superannuation NOUN ajis02-895 517 69 funds fund NOUN ajis02-895 517 70 australia australia PROPN ajis02-895 517 71 asic asic NOUN ajis02-895 517 72 : : PUNCT ajis02-895 517 73 australian australian ADJ ajis02-895 517 74 securities security NOUN ajis02-895 517 75 and and CCONJ ajis02-895 517 76 investments investment NOUN ajis02-895 517 77 commission commission NOUN ajis02-895 517 78 asx asx NOUN ajis02-895 517 79 : : PUNCT ajis02-895 517 80 australian australian ADJ ajis02-895 517 81 securities securities PROPN ajis02-895 517 82 exchange exchange PROPN ajis02-895 517 83 ato ato PROPN ajis02-895 517 84 : : PUNCT ajis02-895 517 85 australian australian ADJ ajis02-895 517 86 taxation taxation NOUN ajis02-895 517 87 office office NOUN ajis02-895 517 88 bas bas NOUN ajis02-895 517 89 : : PUNCT ajis02-895 517 90 business business NOUN ajis02-895 517 91 activity activity NOUN ajis02-895 517 92 statement statement NOUN ajis02-895 517 93 b2b b2b NOUN ajis02-895 517 94 : : PUNCT ajis02-895 517 95 business business NOUN ajis02-895 517 96 - - PUNCT ajis02-895 517 97 to to ADP ajis02-895 517 98 - - PUNCT ajis02-895 517 99 business business NOUN ajis02-895 517 100 b2 b2 NOUN ajis02-895 517 101 g g NOUN ajis02-895 517 102 : : PUNCT ajis02-895 517 103 business business NOUN ajis02-895 517 104 - - PUNCT ajis02-895 517 105 to to ADP ajis02-895 517 106 - - PUNCT ajis02-895 517 107 government government NOUN ajis02-895 517 108 ceo ceo NOUN ajis02-895 517 109 : : PUNCT ajis02-895 517 110 chief chief ADJ ajis02-895 517 111 executive executive ADJ ajis02-895 517 112 officer officer NOUN ajis02-895 517 113 clerp clerp NOUN ajis02-895 517 114 : : PUNCT ajis02-895 517 115 corporate corporate ADJ ajis02-895 517 116 law law NOUN ajis02-895 517 117 economic economic ADJ ajis02-895 517 118 reform reform NOUN ajis02-895 517 119 program program NOUN ajis02-895 517 120 coag coag PROPN ajis02-895 517 121 : : PUNCT ajis02-895 517 122 council council NOUN ajis02-895 517 123 of of ADP ajis02-895 517 124 australian australian ADJ ajis02-895 517 125 governments government NOUN ajis02-895 517 126 doi doi NOUN ajis02-895 517 127 : : PUNCT ajis02-895 517 128 diffusion diffusion NOUN ajis02-895 517 129 of of ADP ajis02-895 517 130 innovation innovation NOUN ajis02-895 518 1 d2a d2a PROPN ajis02-895 518 2 : : PUNCT ajis02-895 518 3 directtoapra directtoapra ADJ ajis02-895 518 4 els el NOUN ajis02-895 518 5 : : PUNCT ajis02-895 518 6 electronic electronic ADJ ajis02-895 518 7 lodgment lodgment NOUN ajis02-895 518 8 service service PROPN ajis02-895 518 9 fbt fbt NOUN ajis02-895 518 10 : : PUNCT ajis02-895 518 11 fringe fringe NOUN ajis02-895 518 12 benefit benefit NOUN ajis02-895 518 13 tax tax NOUN ajis02-895 518 14 hmrc hmrc NOUN ajis02-895 518 15 : : PUNCT ajis02-895 518 16 her her PRON ajis02-895 518 17 majesty majesty PROPN ajis02-895 518 18 revenue revenue PROPN ajis02-895 518 19 & & CCONJ ajis02-895 518 20 customers customer NOUN ajis02-895 518 21 html html PROPN ajis02-895 518 22 : : PUNCT ajis02-895 518 23 hypertext hypertext NOUN ajis02-895 518 24 markup markup PROPN ajis02-895 518 25 language language PROPN ajis02-895 518 26 iam iam PROPN ajis02-895 518 27 : : PUNCT ajis02-895 518 28 interactive interactive ADJ ajis02-895 518 29 accounts account NOUN ajis02-895 518 30 manager manager NOUN ajis02-895 518 31 icaa icaa NOUN ajis02-895 518 32 : : PUNCT ajis02-895 518 33 institute institute NOUN ajis02-895 518 34 of of ADP ajis02-895 518 35 chartered charter VERB ajis02-895 518 36 accountants accountant NOUN ajis02-895 518 37 in in ADP ajis02-895 518 38 australia australia PROPN ajis02-895 518 39 ieps iep NOUN ajis02-895 518 40 : : PUNCT ajis02-895 518 41 international international ADJ ajis02-895 518 42 education education NOUN ajis02-895 518 43 practice practice NOUN ajis02-895 518 44 statement statement NOUN ajis02-895 518 45 ifrs ifrs NOUN ajis02-895 518 46 : : PUNCT ajis02-895 518 47 international international ADJ ajis02-895 518 48 financial financial ADJ ajis02-895 518 49 reporting reporting NOUN ajis02-895 518 50 standards standard NOUN ajis02-895 518 51 img img PRON ajis02-895 518 52 : : PUNCT ajis02-895 518 53 impact impact NOUN ajis02-895 518 54 management management NOUN ajis02-895 518 55 group group NOUN ajis02-895 518 56 itsa itsa NOUN ajis02-895 518 57 : : PUNCT ajis02-895 518 58 insolvency insolvency NOUN ajis02-895 518 59 and and CCONJ ajis02-895 518 60 trustee trustee NOUN ajis02-895 518 61 service service NOUN ajis02-895 518 62 australia australia PROPN ajis02-895 518 63 ixbrl ixbrl PROPN ajis02-895 518 64 : : PUNCT ajis02-895 518 65 inline inline PROPN ajis02-895 518 66 - - PUNCT ajis02-895 518 67 xbrl xbrl PROPN ajis02-895 518 68 australasian australasian ADJ ajis02-895 518 69 journal journal NOUN ajis02-895 518 70 of of ADP ajis02-895 518 71 information information NOUN ajis02-895 518 72 systems system NOUN ajis02-895 518 73 volume volume NOUN ajis02-895 518 74 18 18 NUM ajis02-895 518 75 number number NOUN ajis02-895 518 76 3 3 NUM ajis02-895 518 77 2014 2014 NUM ajis02-895 518 78 48 48 NUM ajis02-895 518 79 payg payg NOUN ajis02-895 518 80 : : PUNCT ajis02-895 518 81 pay pay VERB ajis02-895 518 82 as as SCONJ ajis02-895 518 83 you you PRON ajis02-895 518 84 go go VERB ajis02-895 518 85 pet pet ADV ajis02-895 518 86 : : PUNCT ajis02-895 518 87 plain plain ADJ ajis02-895 518 88 english english ADJ ajis02-895 518 89 taxonomy taxonomy NOUN ajis02-895 518 90 sbr sbr NOUN ajis02-895 518 91 : : PUNCT ajis02-895 518 92 standard standard ADJ ajis02-895 518 93 business business NOUN ajis02-895 518 94 reporting report VERB ajis02-895 518 95 sec sec PROPN ajis02-895 518 96 : : PUNCT ajis02-895 518 97 securities security NOUN ajis02-895 518 98 and and CCONJ ajis02-895 518 99 exchange exchange PROPN ajis02-895 518 100 commission commission PROPN ajis02-895 518 101 sox sox PROPN ajis02-895 518 102 : : PUNCT ajis02-895 518 103 sarbanes sarbanes PROPN ajis02-895 518 104 - - PUNCT ajis02-895 518 105 oxley oxley ADJ ajis02-895 518 106 act act PROPN ajis02-895 518 107 sros sros PROPN ajis02-895 518 108 : : PUNCT ajis02-895 518 109 state state NOUN ajis02-895 518 110 and and CCONJ ajis02-895 518 111 territory territory NOUN ajis02-895 518 112 revenue revenue NOUN ajis02-895 518 113 offices office NOUN ajis02-895 518 114 tfn tfn VERB ajis02-895 518 115 : : PUNCT ajis02-895 518 116 tax tax NOUN ajis02-895 518 117 file file NOUN ajis02-895 518 118 number number NOUN ajis02-895 518 119 tam tam PROPN ajis02-895 518 120 : : PUNCT ajis02-895 518 121 technology technology NOUN ajis02-895 518 122 acceptance acceptance NOUN ajis02-895 518 123 model model NOUN ajis02-895 518 124 toe toe NOUN ajis02-895 518 125 framework framework NOUN ajis02-895 518 126 : : PUNCT ajis02-895 518 127 technology technology NOUN ajis02-895 518 128 , , PUNCT ajis02-895 518 129 organization organization NOUN ajis02-895 518 130 , , PUNCT ajis02-895 518 131 and and CCONJ ajis02-895 518 132 environment environment NOUN ajis02-895 518 133 framework framework NOUN ajis02-895 518 134 tpb tpb NOUN ajis02-895 518 135 : : PUNCT ajis02-895 518 136 theory theory NOUN ajis02-895 518 137 of of ADP ajis02-895 518 138 planned plan VERB ajis02-895 518 139 behavior behavior NOUN ajis02-895 518 140 utaut utaut NOUN ajis02-895 518 141 : : PUNCT ajis02-895 518 142 unified unified ADJ ajis02-895 518 143 theory theory NOUN ajis02-895 518 144 of of ADP ajis02-895 518 145 acceptance acceptance NOUN ajis02-895 518 146 and and CCONJ ajis02-895 518 147 use use NOUN ajis02-895 518 148 of of ADP ajis02-895 518 149 technology technology NOUN ajis02-895 518 150 utc utc PROPN ajis02-895 518 151 : : PUNCT ajis02-895 518 152 united united PROPN ajis02-895 518 153 technologies technologies PROPN ajis02-895 518 154 corporation corporation PROPN ajis02-895 518 155 wysiwyg wysiwyg PROPN ajis02-895 518 156 : : PUNCT ajis02-895 518 157 what what PRON ajis02-895 518 158 you you PRON ajis02-895 518 159 see see VERB ajis02-895 518 160 is be AUX ajis02-895 518 161 what what PRON ajis02-895 518 162 you you PRON ajis02-895 518 163 get get VERB ajis02-895 518 164 xbrl xbrl NOUN ajis02-895 518 165 : : PUNCT ajis02-895 518 166 extensible extensible ADJ ajis02-895 518 167 business business NOUN ajis02-895 518 168 reporting reporting NOUN ajis02-895 518 169 language language NOUN ajis02-895 518 170 xml xml NOUN ajis02-895 518 171 : : PUNCT ajis02-895 518 172 extensible extensible ADJ ajis02-895 518 173 markup markup NOUN ajis02-895 518 174 language language NOUN ajis02-895 518 175 australasian australasian ADJ ajis02-895 518 176 journal journal NOUN ajis02-895 518 177 of of ADP ajis02-895 518 178 information information NOUN ajis02-895 518 179 systems system NOUN ajis02-895 518 180 volume volume NOUN ajis02-895 518 181 18 18 NUM ajis02-895 518 182 number number NOUN ajis02-895 518 183 3 3 NUM ajis02-895 518 184 2014 2014 NUM ajis02-895 518 185 49 49 NUM ajis02-895 518 186 appendix appendix NOUN ajis02-895 518 187 1 1 NUM ajis02-895 518 188 : : PUNCT ajis02-895 518 189 sbr sbr NOUN ajis02-895 518 190 - - PUNCT ajis02-895 518 191 enabled enable VERB ajis02-895 518 192 software software NOUN ajis02-895 518 193 for for ADP ajis02-895 518 194 ato ato PROPN ajis02-895 518 195 ( ( PUNCT ajis02-895 518 196 sbr sbr NOUN ajis02-895 518 197 , , PUNCT ajis02-895 518 198 2013 2013 NUM ajis02-895 518 199 ) ) PUNCT ajis02-895 518 200 software software NOUN ajis02-895 518 201 product product NOUN ajis02-895 518 202 certified certify VERB ajis02-895 518 203 since since SCONJ ajis02-895 518 204 software software NOUN ajis02-895 518 205 provider provider NOUN ajis02-895 518 206 no no NOUN ajis02-895 518 207 . . PUNCT ajis02-895 518 208 of of ADP ajis02-895 518 209 forms form NOUN ajis02-895 518 210 @ @ ADP ajis02-895 518 211 24/6/2013 24/6/2013 NUM ajis02-895 518 212 interactive interactive ADJ ajis02-895 518 213 accounts account NOUN ajis02-895 518 214 manager manager NOUN ajis02-895 518 215 ( ( PUNCT ajis02-895 518 216 iam iam PROPN ajis02-895 518 217 ) ) PUNCT ajis02-895 518 218 13/05/2010 13/05/2010 NUM ajis02-895 518 219 impact impact NOUN ajis02-895 518 220 management management NOUN ajis02-895 518 221 group group NOUN ajis02-895 518 222 7 7 NUM ajis02-895 518 223 govdirect govdirect NOUN ajis02-895 518 224 25/05/2010 25/05/2010 NUM ajis02-895 518 225 govdirect govdirect NOUN ajis02-895 518 226 ( ( PUNCT ajis02-895 518 227 deloitte deloitte PROPN ajis02-895 518 228 digital digital PROPN ajis02-895 518 229 & & CCONJ ajis02-895 518 230 business business PROPN ajis02-895 518 231 driven drive VERB ajis02-895 518 232 systems system NOUN ajis02-895 518 233 ) ) PUNCT ajis02-895 518 234 7 7 NUM ajis02-895 518 235 technology technology NOUN ajis02-895 518 236 one one NUM ajis02-895 518 237 financials financial NOUN ajis02-895 518 238 05/08/2010 05/08/2010 ADJ ajis02-895 518 239 technologyone technologyone NOUN ajis02-895 518 240 1 1 NUM ajis02-895 518 241 technology technology NOUN ajis02-895 518 242 one one NUM ajis02-895 518 243 hr hr NOUN ajis02-895 518 244 and and CCONJ ajis02-895 518 245 payroll payroll NOUN ajis02-895 518 246 05/08/2010 05/08/2010 NUM ajis02-895 518 247 technologyone technologyone NOUN ajis02-895 518 248 3 3 NUM ajis02-895 518 249 nominal nominal ADJ ajis02-895 518 250 accounting account VERB ajis02-895 518 251 13/08/2010 13/08/2010 NUM ajis02-895 518 252 nominal nominal ADJ ajis02-895 518 253 small small ADJ ajis02-895 518 254 business business NOUN ajis02-895 518 255 accounting accounting NOUN ajis02-895 518 256 software software NOUN ajis02-895 518 257 3 3 NUM ajis02-895 518 258 reckon reckon VERB ajis02-895 518 259 govconnect govconnect NOUN ajis02-895 518 260 13/09/2010 13/09/2010 NUM ajis02-895 518 261 reckon reckon AUX ajis02-895 518 262 limited limit VERB ajis02-895 518 263 6 6 NUM ajis02-895 518 264 onesource onesource NOUN ajis02-895 518 265 e e NOUN ajis02-895 518 266 - - NOUN ajis02-895 518 267 filer filer NOUN ajis02-895 518 268 18/09/2010 18/09/2010 NUM ajis02-895 518 269 thomson thomson NOUN ajis02-895 518 270 reuters reuters PROPN ajis02-895 518 271 ( ( PUNCT ajis02-895 518 272 professional professional ADJ ajis02-895 518 273 ) ) PUNCT ajis02-895 518 274 australia australia PROPN ajis02-895 518 275 7 7 NUM ajis02-895 518 276 lodge lodge NOUN ajis02-895 518 277 it it PRON ajis02-895 518 278 20/09/2010 20/09/2010 NUM ajis02-895 518 279 lodge lodge VERB ajis02-895 518 280 it it PRON ajis02-895 518 281 25 25 NUM ajis02-895 518 282 craftsman craftsman NOUN ajis02-895 518 283 06/10/2010 06/10/2010 PROPN ajis02-895 518 284 ocs ocs PROPN ajis02-895 518 285 software software NOUN ajis02-895 518 286 2 2 NUM ajis02-895 518 287 biz biz NOUN ajis02-895 518 288 administrator administrator NOUN ajis02-895 518 289 16/04/2011 16/04/2011 NUM ajis02-895 518 290 rapid rapid ADJ ajis02-895 518 291 business business NOUN ajis02-895 518 292 systems system NOUN ajis02-895 518 293 2 2 NUM ajis02-895 518 294 govreports govreport NOUN ajis02-895 518 295 28/04/2011 28/04/2011 NUM ajis02-895 518 296 impact impact NOUN ajis02-895 518 297 management management NOUN ajis02-895 518 298 group group NOUN ajis02-895 518 299 26 26 NUM ajis02-895 518 300 free free ADJ ajis02-895 518 301 accounting accounting NOUN ajis02-895 518 302 software software NOUN ajis02-895 518 303 30/05/2011 30/05/2011 NUM ajis02-895 518 304 free free ADJ ajis02-895 518 305 accounting account VERB ajis02-895 518 306 11 11 NUM ajis02-895 518 307 globalbake globalbake NOUN ajis02-895 518 308 01/12/2011 01/12/2011 NUM ajis02-895 518 309 globalbake globalbake VERB ajis02-895 518 310 3 3 NUM ajis02-895 518 311 class class NOUN ajis02-895 518 312 super super ADJ ajis02-895 518 313 21/12/2011 21/12/2011 NUM ajis02-895 518 314 super super ADJ ajis02-895 518 315 ip ip NOUN ajis02-895 518 316 1 1 NUM ajis02-895 518 317 etax etax NOUN ajis02-895 518 318 sbr sbr NOUN ajis02-895 518 319 forms form NOUN ajis02-895 518 320 05/03/2012 05/03/2012 NOUN ajis02-895 518 321 etax etax NOUN ajis02-895 518 322 accountants accountant NOUN ajis02-895 518 323 2 2 NUM ajis02-895 518 324 cashflow cashflow ADJ ajis02-895 518 325 manager manager NOUN ajis02-895 518 326 08/03/2012 08/03/2012 NUM ajis02-895 519 1 cashflow cashflow ADJ ajis02-895 519 2 manager manager NOUN ajis02-895 519 3 8 8 NUM ajis02-895 519 4 supermate supermate ADJ ajis02-895 519 5 16/04/2012 16/04/2012 NUM ajis02-895 519 6 supersorp supersorp NOUN ajis02-895 519 7 technology technology NOUN ajis02-895 519 8 1 1 NUM ajis02-895 519 9 sbr sbr NOUN ajis02-895 519 10 assistant assistant NOUN ajis02-895 519 11 26/03/2013 26/03/2013 NUM ajis02-895 519 12 software software NOUN ajis02-895 519 13 assistant assistant ADJ ajis02-895 519 14 8 8 NUM ajis02-895 519 15 muli muli NOUN ajis02-895 519 16 project project NOUN ajis02-895 519 17 risk risk NOUN ajis02-895 519 18 , , PUNCT ajis02-895 519 19 accounts account NOUN ajis02-895 519 20 & & CCONJ ajis02-895 519 21 process process PROPN ajis02-895 519 22 management management NOUN ajis02-895 519 23 10/04/2013 10/04/2013 NUM ajis02-895 519 24 muli muli PROPN ajis02-895 519 25 management management NOUN ajis02-895 519 26 1 1 NUM ajis02-895 519 27 fbt fbt NOUN ajis02-895 519 28 return return NOUN ajis02-895 519 29 form form NOUN ajis02-895 519 30 preparer preparer NOUN ajis02-895 519 31 23/04/2013 23/04/2013 NUM ajis02-895 519 32 national national ADJ ajis02-895 519 33 tax tax NOUN ajis02-895 519 34 and and CCONJ ajis02-895 519 35 accountants accountant NOUN ajis02-895 519 36 ’ ' PUNCT ajis02-895 519 37 association association NOUN ajis02-895 519 38 1 1 NUM ajis02-895 519 39 xero xero PROPN ajis02-895 519 40 business business PROPN ajis02-895 519 41 11/06/2013 11/06/2013 NUM ajis02-895 519 42 xero xero PROPN ajis02-895 519 43 australia australia PROPN ajis02-895 519 44 1 1 NUM ajis02-895 519 45 bluedoor bluedoor ADJ ajis02-895 519 46 superstream superstream VERB ajis02-895 519 47 14/06/2013 14/06/2013 NUM ajis02-895 519 48 dst dst NOUN ajis02-895 519 49 bluedoor bluedoor ADJ ajis02-895 519 50 1 1 NUM ajis02-895 519 51 mercertransaction mercertransaction NOUN ajis02-895 519 52 18/06/2013 18/06/2013 NUM ajis02-895 519 53 mercer mercer NOUN ajis02-895 519 54 outsourcing outsourcing NOUN ajis02-895 519 55 ( ( PUNCT ajis02-895 519 56 australia australia PROPN ajis02-895 519 57 ) ) PUNCT ajis02-895 519 58 1 1 NUM ajis02-895 519 59 my my PRON ajis02-895 519 60 super super ADJ ajis02-895 519 61 solution solution NOUN ajis02-895 519 62 18/06/2013 18/06/2013 NUM ajis02-895 519 63 administration administration NOUN ajis02-895 519 64 partners partner NOUN ajis02-895 519 65 1 1 NUM ajis02-895 519 66 smartstream smartstream NOUN ajis02-895 519 67 03/06/2013 03/06/2013 NUM ajis02-895 519 68 synchronised synchronise VERB ajis02-895 519 69 software software NOUN ajis02-895 519 70 1 1 NUM ajis02-895 519 71 tranzact tranzact PROPN ajis02-895 519 72 super super PROPN ajis02-895 519 73 systems system NOUN ajis02-895 519 74 ( ( PUNCT ajis02-895 519 75 tss tss NOUN ajis02-895 519 76 ) ) PUNCT ajis02-895 519 77 20/06/2013 20/06/2013 NUM ajis02-895 519 78 tranzact tranzact PROPN ajis02-895 519 79 financial financial ADJ ajis02-895 519 80 services service NOUN ajis02-895 519 81 1 1 NUM ajis02-895 519 82 australasian australasian ADJ ajis02-895 519 83 journal journal NOUN ajis02-895 519 84 of of ADP ajis02-895 519 85 information information NOUN ajis02-895 519 86 systems system NOUN ajis02-895 519 87 volume volume NOUN ajis02-895 519 88 18 18 NUM ajis02-895 519 89 number number NOUN ajis02-895 519 90 3 3 NUM ajis02-895 519 91 2014 2014 NUM ajis02-895 519 92 50 50 NUM ajis02-895 519 93 appendix appendix NOUN ajis02-895 519 94 2 2 NUM ajis02-895 519 95 : : PUNCT ajis02-895 519 96 lodgment lodgment NOUN ajis02-895 519 97 with with ADP ajis02-895 519 98 australian australian ADJ ajis02-895 519 99 taxation taxation NOUN ajis02-895 519 100 office office NOUN ajis02-895 519 101 using use VERB ajis02-895 519 102 sbr sbr PROPN ajis02-895 519 103 australasian australasian ADJ ajis02-895 519 104 journal journal NOUN ajis02-895 519 105 of of ADP ajis02-895 519 106 information information NOUN ajis02-895 519 107 systems system NOUN ajis02-895 519 108 volume volume NOUN ajis02-895 519 109 18 18 NUM ajis02-895 519 110 number number NOUN ajis02-895 519 111 3 3 NUM ajis02-895 519 112 2014 2014 NUM ajis02-895 519 113 51 51 NUM ajis02-895 519 114 appendix appendix NOUN ajis02-895 519 115 3 3 NUM ajis02-895 519 116 : : PUNCT ajis02-895 519 117 sbr sbr NOUN ajis02-895 519 118 milestones milestone NOUN ajis02-895 519 119 year year NOUN ajis02-895 519 120 australia australia PROPN ajis02-895 519 121 overseas overseas ADV ajis02-895 519 122 2002 2002 NUM ajis02-895 519 123 apra apra NOUN ajis02-895 519 124 became become VERB ajis02-895 519 125 the the DET ajis02-895 519 126 first first ADJ ajis02-895 519 127 australian australian ADJ ajis02-895 519 128 entity entity NOUN ajis02-895 519 129 to to PART ajis02-895 519 130 adopt adopt VERB ajis02-895 519 131 xbrl xbrl PROPN ajis02-895 519 132 reporting report VERB ajis02-895 519 133 2003 2003 NUM ajis02-895 519 134 2004 2004 NUM ajis02-895 520 1 netherland netherland PROPN ajis02-895 520 2 sbr sbr PROPN ajis02-895 520 3 began begin VERB ajis02-895 520 4 2005 2005 NUM ajis02-895 520 5 u.s u.s PROPN ajis02-895 520 6 . . PROPN ajis02-895 520 7 sec sec PROPN ajis02-895 520 8 voluntary voluntary ADJ ajis02-895 520 9 reporting reporting NOUN ajis02-895 520 10 began begin VERB ajis02-895 520 11 2006 2006 NUM ajis02-895 520 12 australian australian ADJ ajis02-895 520 13 regulation regulation NOUN ajis02-895 520 14 taskforce taskforce NOUN ajis02-895 520 15 report report NOUN ajis02-895 520 16 recommended recommend VERB ajis02-895 520 17 sbr sbr PROPN ajis02-895 520 18 u.k u.k PROPN ajis02-895 520 19 . . PROPN ajis02-895 520 20 decided decide VERB ajis02-895 520 21 to to PART ajis02-895 520 22 make make VERB ajis02-895 520 23 ixbrl ixbrl ADJ ajis02-895 520 24 tax tax NOUN ajis02-895 520 25 reporting reporting NOUN ajis02-895 520 26 mandatory mandatory ADJ ajis02-895 520 27 2007 2007 NUM ajis02-895 520 28 australia australia PROPN ajis02-895 520 29 sbr sbr PROPN ajis02-895 520 30 development development NOUN ajis02-895 520 31 began begin VERB ajis02-895 520 32 by by ADP ajis02-895 520 33 the the DET ajis02-895 520 34 treasury treasury PROPN ajis02-895 520 35 ( ( PUNCT ajis02-895 520 36 aug aug PROPN ajis02-895 520 37 . . PUNCT ajis02-895 520 38 ) ) PUNCT ajis02-895 521 1 mandatory mandatory ADJ ajis02-895 521 2 reporting reporting NOUN ajis02-895 521 3 to to ADP ajis02-895 521 4 acra acra NOUN ajis02-895 521 5 in in ADP ajis02-895 521 6 singapore singapore PROPN ajis02-895 521 7 began begin VERB ajis02-895 521 8 2008 2008 NUM ajis02-895 521 9 coag coag PROPN ajis02-895 521 10 endorsed endorse VERB ajis02-895 521 11 and and CCONJ ajis02-895 521 12 supported support VERB ajis02-895 521 13 sbr sbr NOUN ajis02-895 521 14 ( ( PUNCT ajis02-895 521 15 jul jul PROPN ajis02-895 521 16 . . PROPN ajis02-895 521 17 ) ) PUNCT ajis02-895 522 1 2009 2009 NUM ajis02-895 522 2 u.s u.s PROPN ajis02-895 522 3 . . PROPN ajis02-895 522 4 sec sec PROPN ajis02-895 522 5 mandatory mandatory ADJ ajis02-895 522 6 reporting reporting NOUN ajis02-895 522 7 phase phase NOUN ajis02-895 522 8 1 1 NUM ajis02-895 522 9 began begin VERB ajis02-895 522 10 ( ( PUNCT ajis02-895 522 11 jun jun PROPN ajis02-895 522 12 . . PROPN ajis02-895 522 13 ) ) PUNCT ajis02-895 523 1 2010 2010 NUM ajis02-895 523 2 australia australia PROPN ajis02-895 523 3 sbr sbr NOUN ajis02-895 523 4 became become VERB ajis02-895 523 5 available available ADJ ajis02-895 523 6 ( ( PUNCT ajis02-895 523 7 jul jul PROPN ajis02-895 523 8 . . PUNCT ajis02-895 523 9 ) ) PUNCT ajis02-895 524 1 auskey auskey ADJ ajis02-895 524 2 became become VERB ajis02-895 524 3 available available ADJ ajis02-895 524 4 ( ( PUNCT ajis02-895 524 5 jul jul PROPN ajis02-895 524 6 . . PROPN ajis02-895 524 7 ) ) PUNCT ajis02-895 525 1 u.s u.s PROPN ajis02-895 525 2 . . PROPN ajis02-895 525 3 sec sec PROPN ajis02-895 525 4 mandatory mandatory ADJ ajis02-895 525 5 reporting reporting NOUN ajis02-895 525 6 phase phase NOUN ajis02-895 525 7 2 2 NUM ajis02-895 525 8 began begin VERB ajis02-895 525 9 ( ( PUNCT ajis02-895 525 10 jun jun PROPN ajis02-895 525 11 . . PROPN ajis02-895 525 12 ) ) PUNCT ajis02-895 526 1 2011 2011 NUM ajis02-895 526 2 sbr sbr NOUN ajis02-895 526 3 is be AUX ajis02-895 526 4 extended extend VERB ajis02-895 526 5 to to ADP ajis02-895 526 6 apra apra ADJ ajis02-895 526 7 sbr sbr NOUN ajis02-895 526 8 taxonomy taxonomy NOUN ajis02-895 526 9 xbrl xbrl PROPN ajis02-895 526 10 2.1 2.1 NUM ajis02-895 526 11 was be AUX ajis02-895 526 12 released release VERB ajis02-895 526 13 ( ( PUNCT ajis02-895 526 14 jul jul PROPN ajis02-895 526 15 . . PROPN ajis02-895 526 16 ) ) PUNCT ajis02-895 527 1 u.k u.k PROPN ajis02-895 527 2 . . PROPN ajis02-895 527 3 ixbrl ixbrl PRON ajis02-895 527 4 mandatory mandatory ADJ ajis02-895 527 5 tax tax NOUN ajis02-895 527 6 reporting reporting NOUN ajis02-895 527 7 began begin VERB ajis02-895 527 8 ( ( PUNCT ajis02-895 527 9 apr apr PROPN ajis02-895 527 10 . . PUNCT ajis02-895 527 11 ) ) PUNCT ajis02-895 528 1 u.s u.s PROPN ajis02-895 528 2 . . PROPN ajis02-895 528 3 sec sec PROPN ajis02-895 528 4 mandatory mandatory ADJ ajis02-895 528 5 reporting reporting NOUN ajis02-895 528 6 phase phase NOUN ajis02-895 528 7 3 3 NUM ajis02-895 528 8 began begin VERB ajis02-895 528 9 ( ( PUNCT ajis02-895 528 10 jun jun PROPN ajis02-895 528 11 . . PROPN ajis02-895 528 12 ) ) PUNCT ajis02-895 529 1 2012 2012 NUM ajis02-895 529 2 evaluation evaluation NOUN ajis02-895 529 3 of of ADP ajis02-895 529 4 sbr sbr NOUN ajis02-895 529 5 in in ADP ajis02-895 529 6 productivity productivity PROPN ajis02-895 529 7 commission commission PROPN ajis02-895 529 8 research research NOUN ajis02-895 529 9 report report NOUN ajis02-895 529 10 ( ( PUNCT ajis02-895 529 11 apr apr NOUN ajis02-895 529 12 . . PUNCT ajis02-895 529 13 ) ) PUNCT ajis02-895 530 1 sbr sbr PROPN ajis02-895 530 2 ifrs ifrs PROPN ajis02-895 530 3 au au PROPN ajis02-895 530 4 taxonomy taxonomy NOUN ajis02-895 530 5 was be AUX ajis02-895 530 6 released release VERB ajis02-895 530 7 ( ( PUNCT ajis02-895 530 8 jul jul PROPN ajis02-895 530 9 . . PUNCT ajis02-895 530 10 ) ) PUNCT ajis02-895 530 11 consultative consultative ADJ ajis02-895 530 12 paper paper NOUN ajis02-895 530 13 : : PUNCT ajis02-895 530 14 use use NOUN ajis02-895 530 15 of of ADP ajis02-895 530 16 sbr sbr NOUN ajis02-895 530 17 for for ADP ajis02-895 530 18 financial financial ADJ ajis02-895 530 19 reports report NOUN ajis02-895 530 20 was be AUX ajis02-895 530 21 released release VERB ajis02-895 530 22 ( ( PUNCT ajis02-895 530 23 nov nov PROPN ajis02-895 530 24 . . PUNCT ajis02-895 530 25 ) ) PUNCT ajis02-895 531 1 mandatory mandatory ADJ ajis02-895 531 2 tax tax NOUN ajis02-895 531 3 filing filing NOUN ajis02-895 531 4 began begin VERB ajis02-895 531 5 in in ADP ajis02-895 531 6 the the DET ajis02-895 531 7 netherlands netherlands PROPN ajis02-895 531 8 ifrs ifrs PROPN ajis02-895 531 9 taxonomy taxonomy NOUN ajis02-895 531 10 2012 2012 NUM ajis02-895 531 11 and and CCONJ ajis02-895 531 12 xbrl xbrl NOUN ajis02-895 531 13 taxonomy taxonomy NOUN ajis02-895 531 14 for for ADP ajis02-895 531 15 sustainability sustainability NOUN ajis02-895 531 16 reporting reporting NOUN ajis02-895 531 17 were be AUX ajis02-895 531 18 released release VERB ajis02-895 531 19 ( ( PUNCT ajis02-895 531 20 mar mar PROPN ajis02-895 531 21 . . PROPN ajis02-895 531 22 ) ) PUNCT ajis02-895 532 1 xbrl xbrl PROPN ajis02-895 532 2 climate climate NOUN ajis02-895 532 3 change change NOUN ajis02-895 532 4 reporting report VERB ajis02-895 532 5 taxonomy taxonomy NOUN ajis02-895 532 6 was be AUX ajis02-895 532 7 released release VERB ajis02-895 532 8 ( ( PUNCT ajis02-895 532 9 nov nov PROPN ajis02-895 532 10 . . PROPN ajis02-895 532 11 ) ) PUNCT ajis02-895 532 12 2013 2013 NUM ajis02-895 532 13 consultative consultative ADJ ajis02-895 532 14 paper paper NOUN ajis02-895 532 15 – – PUNCT ajis02-895 532 16 call call VERB ajis02-895 532 17 for for ADP ajis02-895 532 18 comments comment NOUN ajis02-895 532 19 closed close VERB ajis02-895 532 20 ( ( PUNCT ajis02-895 532 21 mar mar PROPN ajis02-895 532 22 . . PROPN ajis02-895 532 23 ) ) PUNCT ajis02-895 533 1 mandatory mandatory ADJ ajis02-895 533 2 sbr sbr NOUN ajis02-895 533 3 reporting reporting NOUN ajis02-895 533 4 to to ADP ajis02-895 533 5 asfa asfa NOUN ajis02-895 533 6 began begin VERB ajis02-895 533 7 ( ( PUNCT ajis02-895 533 8 jul jul PROPN ajis02-895 533 9 . . PUNCT ajis02-895 533 10 ) ) PUNCT ajis02-895 534 1 auskey auskey ADJ ajis02-895 534 2 is be AUX ajis02-895 534 3 available available ADJ ajis02-895 534 4 to to PART ajis02-895 534 5 acnc acnc PROPN ajis02-895 534 6 ( ( PUNCT ajis02-895 534 7 jul jul PROPN ajis02-895 534 8 . . PROPN ajis02-895 534 9 ) ) PUNCT ajis02-895 535 1 2014 2014 NUM ajis02-895 535 2 sbr sbr NOUN ajis02-895 535 3 is be AUX ajis02-895 535 4 extended extend VERB ajis02-895 535 5 to to AUX ajis02-895 535 6 acnc acnc ADJ ajis02-895 535 7 . . PUNCT ajis02-895 536 1 asfa asfa VERB ajis02-895 536 2 mandatory mandatory ADJ ajis02-895 536 3 sbr sbr NOUN ajis02-895 536 4 reporting reporting NOUN ajis02-895 536 5 is be AUX ajis02-895 536 6 extended extend VERB ajis02-895 536 7 to to ADP ajis02-895 536 8 large large ADJ ajis02-895 536 9 and and CCONJ ajis02-895 536 10 medium medium ADJ ajis02-895 536 11 - - PUNCT ajis02-895 536 12 sized sized ADJ ajis02-895 536 13 companies company NOUN ajis02-895 536 14 ( ( PUNCT ajis02-895 536 15 jul jul PROPN ajis02-895 536 16 . . PUNCT ajis02-895 536 17 ) ) PUNCT ajis02-895 537 1 mandatory mandatory ADJ ajis02-895 537 2 filing filing NOUN ajis02-895 537 3 of of ADP ajis02-895 537 4 financial financial ADJ ajis02-895 537 5 statements statement NOUN ajis02-895 537 6 begins begin VERB ajis02-895 537 7 in in ADP ajis02-895 537 8 the the DET ajis02-895 537 9 netherlands netherlands PROPN ajis02-895 537 10 2015 2015 NUM ajis02-895 537 11 ato ato PROPN ajis02-895 537 12 aims aim VERB ajis02-895 537 13 to to PART ajis02-895 537 14 switch switch VERB ajis02-895 537 15 from from ADP ajis02-895 537 16 els el NOUN ajis02-895 537 17 to to ADP ajis02-895 537 18 sbr sbr PROPN ajis02-895 537 19 ( ( PUNCT ajis02-895 537 20 jul jul PROPN ajis02-895 537 21 . . PUNCT ajis02-895 537 22 ) ) PUNCT