id sid tid token lemma pos issue-248 1 1 baltic baltic PROPN issue-248 1 2 journal journal PROPN issue-248 1 3 of of ADP issue-248 1 4 economic economic ADJ issue-248 1 5 studies study NOUN issue-248 1 6 271 271 NUM issue-248 1 7 vol vol NOUN issue-248 1 8 . . PUNCT issue-248 2 1 3 3 NUM issue-248 2 2 , , PUNCT issue-248 2 3 no no INTJ issue-248 2 4 . . NOUN issue-248 2 5 4 4 NUM issue-248 2 6 , , PUNCT issue-248 2 7 2017 2017 NUM issue-248 2 8 corresponding correspond VERB issue-248 2 9 author author NOUN issue-248 2 10 : : PUNCT issue-248 2 11 1 1 NUM issue-248 2 12 department department NOUN issue-248 2 13 of of ADP issue-248 2 14 accounting accounting NOUN issue-248 2 15 and and CCONJ issue-248 2 16 audit audit NOUN issue-248 2 17 , , PUNCT issue-248 2 18 ivan ivan PROPN issue-248 2 19 franko franko PROPN issue-248 2 20 national national PROPN issue-248 2 21 university university PROPN issue-248 2 22 of of ADP issue-248 2 23 lviv lviv PROPN issue-248 2 24 . . PUNCT issue-248 3 1 e e X issue-248 3 2 - - NOUN issue-248 3 3 mail mail NOUN issue-248 3 4 : : PUNCT issue-248 4 1 nkhocha@ukr.net nkhocha@ukr.net PROPN issue-248 4 2 the the DET issue-248 4 3 organization organization NOUN issue-248 4 4 of of ADP issue-248 4 5 management management NOUN issue-248 4 6 accounting account VERB issue-248 4 7 at at ADP issue-248 4 8 small small ADJ issue-248 4 9 enterprises enterprise NOUN issue-248 4 10 in in ADP issue-248 4 11 ukraine ukraine PROPN issue-248 4 12 nadiya nadiya PROPN issue-248 4 13 khocha1 khocha1 PROPN issue-248 5 1 ivan ivan PROPN issue-248 5 2 franko franko PROPN issue-248 5 3 national national PROPN issue-248 5 4 university university PROPN issue-248 5 5 of of ADP issue-248 5 6 lviv lviv PROPN issue-248 5 7 , , PUNCT issue-248 5 8 ukraine ukraine PROPN issue-248 5 9 abstract abstract NOUN issue-248 5 10 . . PUNCT issue-248 6 1 the the DET issue-248 6 2 purpose purpose NOUN issue-248 6 3 of of ADP issue-248 6 4 the the DET issue-248 6 5 research research NOUN issue-248 6 6 is be AUX issue-248 6 7 to to PART issue-248 6 8 study study VERB issue-248 6 9 the the DET issue-248 6 10 organization organization NOUN issue-248 6 11 of of ADP issue-248 6 12 managerial managerial ADJ issue-248 6 13 accounting accounting NOUN issue-248 6 14 in in ADP issue-248 6 15 ukrainian ukrainian ADJ issue-248 6 16 small small ADJ issue-248 6 17 enterprises enterprise NOUN issue-248 6 18 . . PUNCT issue-248 7 1 methodology methodology NOUN issue-248 7 2 . . PUNCT issue-248 8 1 the the DET issue-248 8 2 survey survey NOUN issue-248 8 3 of of ADP issue-248 8 4 management management NOUN issue-248 8 5 accounting accounting NOUN issue-248 8 6 is be AUX issue-248 8 7 conducted conduct VERB issue-248 8 8 by by ADP issue-248 8 9 an an DET issue-248 8 10 interview interview NOUN issue-248 8 11 with with ADP issue-248 8 12 the the DET issue-248 8 13 manager/ manager/ NUM issue-248 8 14 chief chief ADJ issue-248 8 15 accountant accountant NOUN issue-248 8 16 / / SYM issue-248 8 17 financial financial ADJ issue-248 8 18 director director NOUN issue-248 8 19 of of ADP issue-248 8 20 small small ADJ issue-248 8 21 enterprises enterprise NOUN issue-248 8 22 , , PUNCT issue-248 8 23 or or CCONJ issue-248 8 24 by by ADP issue-248 8 25 sending send VERB issue-248 8 26 the the DET issue-248 8 27 questionnaires questionnaire NOUN issue-248 8 28 to to ADP issue-248 8 29 these these DET issue-248 8 30 persons person NOUN issue-248 8 31 via via ADP issue-248 8 32 the the DET issue-248 8 33 e e NOUN issue-248 8 34 - - NOUN issue-248 8 35 mail mail NOUN issue-248 8 36 . . PUNCT issue-248 9 1 the the DET issue-248 9 2 sample sample NOUN issue-248 9 3 of of ADP issue-248 9 4 study study NOUN issue-248 9 5 includes include VERB issue-248 9 6 fifty fifty NUM issue-248 9 7 - - PUNCT issue-248 9 8 five five NUM issue-248 9 9 small small ADJ issue-248 9 10 enterprises enterprise NOUN issue-248 9 11 of of ADP issue-248 9 12 the the DET issue-248 9 13 lviv lviv PROPN issue-248 9 14 region region NOUN issue-248 9 15 in in ADP issue-248 9 16 different different ADJ issue-248 9 17 types type NOUN issue-248 9 18 of of ADP issue-248 9 19 activities activity NOUN issue-248 9 20 and and CCONJ issue-248 9 21 forms form NOUN issue-248 9 22 of of ADP issue-248 9 23 ownership ownership NOUN issue-248 9 24 . . PUNCT issue-248 10 1 results result NOUN issue-248 10 2 . . PUNCT issue-248 11 1 analysis analysis NOUN issue-248 11 2 of of ADP issue-248 11 3 theoretical theoretical ADJ issue-248 11 4 base base NOUN issue-248 11 5 of of ADP issue-248 11 6 ukrainian ukrainian ADJ issue-248 11 7 scholars scholar NOUN issue-248 11 8 and and CCONJ issue-248 11 9 the the DET issue-248 11 10 experience experience NOUN issue-248 11 11 of of ADP issue-248 11 12 management management NOUN issue-248 11 13 accounting account VERB issue-248 11 14 in in ADP issue-248 11 15 foreign foreign ADJ issue-248 11 16 small small ADJ issue-248 11 17 enterprises enterprise NOUN issue-248 11 18 allowed allow VERB issue-248 11 19 distinguishing distinguish VERB issue-248 11 20 three three NUM issue-248 11 21 main main ADJ issue-248 11 22 stages stage NOUN issue-248 11 23 of of ADP issue-248 11 24 the the DET issue-248 11 25 study study NOUN issue-248 11 26 . . PUNCT issue-248 12 1 summarizing summarize VERB issue-248 12 2 the the DET issue-248 12 3 results result NOUN issue-248 12 4 of of ADP issue-248 12 5 the the DET issue-248 12 6 survey survey NOUN issue-248 12 7 , , PUNCT issue-248 12 8 received receive VERB issue-248 12 9 on on ADP issue-248 12 10 the the DET issue-248 12 11 base base NOUN issue-248 12 12 of of ADP issue-248 12 13 the the DET issue-248 12 14 questionnaire questionnaire NOUN issue-248 12 15 of of ADP issue-248 12 16 the the DET issue-248 12 17 first first ADJ issue-248 12 18 stage stage NOUN issue-248 12 19 “ " PUNCT issue-248 12 20 information information NOUN issue-248 12 21 for for ADP issue-248 12 22 management management NOUN issue-248 12 23 decision decision NOUN issue-248 12 24 - - PUNCT issue-248 12 25 making making NOUN issue-248 12 26 ” " PUNCT issue-248 12 27 , , PUNCT issue-248 12 28 we we PRON issue-248 12 29 can can AUX issue-248 12 30 conclude conclude VERB issue-248 12 31 that that SCONJ issue-248 12 32 the the DET issue-248 12 33 main main ADJ issue-248 12 34 source source NOUN issue-248 12 35 of of ADP issue-248 12 36 information information NOUN issue-248 12 37 for for ADP issue-248 12 38 the the DET issue-248 12 39 manager manager NOUN issue-248 12 40 in in ADP issue-248 12 41 making make VERB issue-248 12 42 managerial managerial ADJ issue-248 12 43 decisions decision NOUN issue-248 12 44 are be AUX issue-248 12 45 the the DET issue-248 12 46 operational operational ADJ issue-248 12 47 reports report NOUN issue-248 12 48 or or CCONJ issue-248 12 49 their their PRON issue-248 12 50 combination combination NOUN issue-248 12 51 with with ADP issue-248 12 52 financial financial ADJ issue-248 12 53 assessment assessment NOUN issue-248 12 54 ; ; PUNCT issue-248 12 55 the the DET issue-248 12 56 preparation preparation NOUN issue-248 12 57 of of ADP issue-248 12 58 such such ADJ issue-248 12 59 information information NOUN issue-248 12 60 is be AUX issue-248 12 61 made make VERB issue-248 12 62 by by ADP issue-248 12 63 chief chief ADJ issue-248 12 64 accountant accountant NOUN issue-248 12 65 ( ( PUNCT issue-248 12 66 outsourcer outsourcer NOUN issue-248 12 67 ) ) PUNCT issue-248 12 68 , , PUNCT issue-248 12 69 who who PRON issue-248 12 70 submits submit VERB issue-248 12 71 it it PRON issue-248 12 72 to to ADP issue-248 12 73 the the DET issue-248 12 74 chief chief ADJ issue-248 12 75 manager manager NOUN issue-248 12 76 daily daily ADV issue-248 12 77 , , PUNCT issue-248 12 78 once once ADV issue-248 12 79 per per ADP issue-248 12 80 week week NOUN issue-248 12 81 or or CCONJ issue-248 12 82 month month NOUN issue-248 12 83 . . PUNCT issue-248 13 1 the the DET issue-248 13 2 indicators indicator NOUN issue-248 13 3 of of ADP issue-248 13 4 financial financial ADJ issue-248 13 5 reporting reporting NOUN issue-248 13 6 , , PUNCT issue-248 13 7 analytical analytical ADJ issue-248 13 8 information information NOUN issue-248 13 9 , , PUNCT issue-248 13 10 obtained obtain VERB issue-248 13 11 on on ADP issue-248 13 12 the the DET issue-248 13 13 base base NOUN issue-248 13 14 of of ADP issue-248 13 15 management management NOUN issue-248 13 16 accounting accounting NOUN issue-248 13 17 methods method NOUN issue-248 13 18 , , PUNCT issue-248 13 19 as as ADV issue-248 13 20 well well ADV issue-248 13 21 as as ADP issue-248 13 22 non non ADJ issue-248 13 23 - - ADJ issue-248 13 24 financial financial ADJ issue-248 13 25 indicators indicator NOUN issue-248 13 26 that that PRON issue-248 13 27 characterize characterize VERB issue-248 13 28 the the DET issue-248 13 29 economic economic ADJ issue-248 13 30 activities activity NOUN issue-248 13 31 of of ADP issue-248 13 32 a a DET issue-248 13 33 small small ADJ issue-248 13 34 enterprise enterprise NOUN issue-248 13 35 , , PUNCT issue-248 13 36 are be AUX issue-248 13 37 the the DET issue-248 13 38 basis basis NOUN issue-248 13 39 for for ADP issue-248 13 40 managers manager NOUN issue-248 13 41 in in ADP issue-248 13 42 managerial managerial ADJ issue-248 13 43 decision decision NOUN issue-248 13 44 - - PUNCT issue-248 13 45 making making NOUN issue-248 13 46 . . PUNCT issue-248 14 1 the the DET issue-248 14 2 results result NOUN issue-248 14 3 of of ADP issue-248 14 4 the the DET issue-248 14 5 second second ADJ issue-248 14 6 stage stage NOUN issue-248 14 7 “ " PUNCT issue-248 14 8 practice practice NOUN issue-248 14 9 of of ADP issue-248 14 10 conducting conduct VERB issue-248 14 11 the the DET issue-248 14 12 management management NOUN issue-248 14 13 accounting accounting NOUN issue-248 14 14 ” " PUNCT issue-248 14 15 show show VERB issue-248 14 16 that that SCONJ issue-248 14 17 , , PUNCT issue-248 14 18 in in ADP issue-248 14 19 order order NOUN issue-248 14 20 to to PART issue-248 14 21 improve improve VERB issue-248 14 22 the the DET issue-248 14 23 financial financial ADJ issue-248 14 24 position position NOUN issue-248 14 25 of of ADP issue-248 14 26 small small ADJ issue-248 14 27 enterprises enterprise NOUN issue-248 14 28 , , PUNCT issue-248 14 29 their their PRON issue-248 14 30 managers manager NOUN issue-248 14 31 use use VERB issue-248 14 32 information information NOUN issue-248 14 33 derived derive VERB issue-248 14 34 from from ADP issue-248 14 35 the the DET issue-248 14 36 application application NOUN issue-248 14 37 of of ADP issue-248 14 38 methods method NOUN issue-248 14 39 of of ADP issue-248 14 40 operational operational ADJ issue-248 14 41 and and CCONJ issue-248 14 42 strategic strategic ADJ issue-248 14 43 management management NOUN issue-248 14 44 accounting accounting NOUN issue-248 14 45 . . PUNCT issue-248 15 1 however however ADV issue-248 15 2 , , PUNCT issue-248 15 3 the the DET issue-248 15 4 level level NOUN issue-248 15 5 of of ADP issue-248 15 6 their their PRON issue-248 15 7 implementation implementation NOUN issue-248 15 8 is be AUX issue-248 15 9 rather rather ADV issue-248 15 10 low low ADJ issue-248 15 11 since since SCONJ issue-248 15 12 most most ADJ issue-248 15 13 small small ADJ issue-248 15 14 entities entity NOUN issue-248 15 15 use use VERB issue-248 15 16 only only ADV issue-248 15 17 one one NUM issue-248 15 18 of of ADP issue-248 15 19 the the DET issue-248 15 20 methods method NOUN issue-248 15 21 of of ADP issue-248 15 22 operational operational ADJ issue-248 15 23 and and CCONJ issue-248 15 24 strategic strategic ADJ issue-248 15 25 management management NOUN issue-248 15 26 accounting accounting NOUN issue-248 15 27 . . PUNCT issue-248 16 1 it it PRON issue-248 16 2 is be AUX issue-248 16 3 defined define VERB issue-248 16 4 that that SCONJ issue-248 16 5 the the DET issue-248 16 6 number number NOUN issue-248 16 7 of of ADP issue-248 16 8 management management NOUN issue-248 16 9 accounting accounting NOUN issue-248 16 10 methods method NOUN issue-248 16 11 used use VERB issue-248 16 12 by by ADP issue-248 16 13 small small ADJ issue-248 16 14 enterprises enterprise NOUN issue-248 16 15 is be AUX issue-248 16 16 higher high ADJ issue-248 16 17 if if SCONJ issue-248 16 18 the the DET issue-248 16 19 founders founder NOUN issue-248 16 20 are be AUX issue-248 16 21 foreign foreign ADJ issue-248 16 22 citizens citizen NOUN issue-248 16 23 and/or and/or CCONJ issue-248 16 24 whose whose DET issue-248 16 25 average average ADJ issue-248 16 26 number number NOUN issue-248 16 27 of of ADP issue-248 16 28 employees employee NOUN issue-248 16 29 exceeds exceed VERB issue-248 16 30 30 30 NUM issue-248 16 31 persons person NOUN issue-248 16 32 . . PUNCT issue-248 17 1 significant significant ADJ issue-248 17 2 money money NOUN issue-248 17 3 and and CCONJ issue-248 17 4 time time NOUN issue-248 17 5 expenditures expenditure NOUN issue-248 17 6 for for ADP issue-248 17 7 the the DET issue-248 17 8 organization organization NOUN issue-248 17 9 and and CCONJ issue-248 17 10 conducting conducting NOUN issue-248 17 11 of of ADP issue-248 17 12 the the DET issue-248 17 13 management management NOUN issue-248 17 14 accounting accounting NOUN issue-248 17 15 are be AUX issue-248 17 16 the the DET issue-248 17 17 main main ADJ issue-248 17 18 reason reason NOUN issue-248 17 19 for for ADP issue-248 17 20 the the DET issue-248 17 21 refusal refusal NOUN issue-248 17 22 to to PART issue-248 17 23 use use VERB issue-248 17 24 it it PRON issue-248 17 25 at at ADP issue-248 17 26 small small ADJ issue-248 17 27 enterprises enterprise NOUN issue-248 17 28 , , PUNCT issue-248 17 29 due due ADP issue-248 17 30 to to ADP issue-248 17 31 the the DET issue-248 17 32 results result NOUN issue-248 17 33 of of ADP issue-248 17 34 the the DET issue-248 17 35 third third ADJ issue-248 17 36 phase phase NOUN issue-248 17 37 of of ADP issue-248 17 38 the the DET issue-248 17 39 research research NOUN issue-248 17 40 “ " PUNCT issue-248 17 41 reasons reason NOUN issue-248 17 42 for for ADP issue-248 17 43 the the DET issue-248 17 44 refusal refusal NOUN issue-248 17 45 from from ADP issue-248 17 46 the the DET issue-248 17 47 management management NOUN issue-248 17 48 accounting accounting NOUN issue-248 17 49 and and CCONJ issue-248 17 50 organization organization NOUN issue-248 17 51 of of ADP issue-248 17 52 management management NOUN issue-248 17 53 accounting accounting NOUN issue-248 17 54 ” " PUNCT issue-248 17 55 . . PUNCT issue-248 18 1 otherwise otherwise ADV issue-248 18 2 , , PUNCT issue-248 18 3 most most ADJ issue-248 18 4 of of ADP issue-248 18 5 the the DET issue-248 18 6 small small ADJ issue-248 18 7 enterprises enterprise NOUN issue-248 18 8 have have VERB issue-248 18 9 an an DET issue-248 18 10 understanding understanding NOUN issue-248 18 11 of of ADP issue-248 18 12 the the DET issue-248 18 13 benefits benefit NOUN issue-248 18 14 from from ADP issue-248 18 15 using use VERB issue-248 18 16 management management NOUN issue-248 18 17 accounting accounting NOUN issue-248 18 18 , , PUNCT issue-248 18 19 as as ADV issue-248 18 20 well well ADV issue-248 18 21 as as ADP issue-248 18 22 do do AUX issue-248 18 23 not not PART issue-248 18 24 deny deny VERB issue-248 18 25 the the DET issue-248 18 26 expediency expediency NOUN issue-248 18 27 of of ADP issue-248 18 28 its its PRON issue-248 18 29 organization organization NOUN issue-248 18 30 and and CCONJ issue-248 18 31 determine determine VERB issue-248 18 32 the the DET issue-248 18 33 methods method NOUN issue-248 18 34 of of ADP issue-248 18 35 managerial managerial ADJ issue-248 18 36 accounting accounting NOUN issue-248 18 37 , , PUNCT issue-248 18 38 which which PRON issue-248 18 39 will will AUX issue-248 18 40 help help VERB issue-248 18 41 to to PART issue-248 18 42 improve improve VERB issue-248 18 43 their their PRON issue-248 18 44 financial financial ADJ issue-248 18 45 situation situation NOUN issue-248 18 46 . . PUNCT issue-248 19 1 practical practical ADJ issue-248 19 2 implications implication NOUN issue-248 19 3 . . PUNCT issue-248 20 1 the the DET issue-248 20 2 results result NOUN issue-248 20 3 of of ADP issue-248 20 4 the the DET issue-248 20 5 study study NOUN issue-248 20 6 confirmed confirm VERB issue-248 20 7 that that SCONJ issue-248 20 8 a a DET issue-248 20 9 sufficient sufficient ADJ issue-248 20 10 part part NOUN issue-248 20 11 of of ADP issue-248 20 12 the the DET issue-248 20 13 management management NOUN issue-248 20 14 informational informational ADJ issue-248 20 15 support support NOUN issue-248 20 16 at at ADP issue-248 20 17 small small ADJ issue-248 20 18 enterprises enterprise NOUN issue-248 20 19 of of ADP issue-248 20 20 lviv lviv PROPN issue-248 20 21 region region NOUN issue-248 20 22 is be AUX issue-248 20 23 the the DET issue-248 20 24 information information NOUN issue-248 20 25 obtained obtain VERB issue-248 20 26 by by ADP issue-248 20 27 the the DET issue-248 20 28 use use NOUN issue-248 20 29 of of ADP issue-248 20 30 methods method NOUN issue-248 20 31 and and CCONJ issue-248 20 32 tools tool NOUN issue-248 20 33 of of ADP issue-248 20 34 managerial managerial ADJ issue-248 20 35 accounting accounting NOUN issue-248 20 36 . . PUNCT issue-248 21 1 however however ADV issue-248 21 2 , , PUNCT issue-248 21 3 we we PRON issue-248 21 4 can can AUX issue-248 21 5 observe observe VERB issue-248 21 6 a a DET issue-248 21 7 low low ADJ issue-248 21 8 level level NOUN issue-248 21 9 of of ADP issue-248 21 10 their their PRON issue-248 21 11 application application NOUN issue-248 21 12 . . PUNCT issue-248 22 1 therefore therefore ADV issue-248 22 2 , , PUNCT issue-248 22 3 appears appear VERB issue-248 22 4 a a DET issue-248 22 5 need need NOUN issue-248 22 6 to to PART issue-248 22 7 ensure ensure VERB issue-248 22 8 the the DET issue-248 22 9 awareness awareness NOUN issue-248 22 10 of of ADP issue-248 22 11 managers manager NOUN issue-248 22 12 on on ADP issue-248 22 13 the the DET issue-248 22 14 benefits benefit NOUN issue-248 22 15 of of ADP issue-248 22 16 using use VERB issue-248 22 17 different different ADJ issue-248 22 18 management management NOUN issue-248 22 19 accounting accounting NOUN issue-248 22 20 methods method NOUN issue-248 22 21 , , PUNCT issue-248 22 22 which which PRON issue-248 22 23 can can AUX issue-248 22 24 be be AUX issue-248 22 25 achieved achieve VERB issue-248 22 26 by by ADP issue-248 22 27 attending attend VERB issue-248 22 28 specialized specialized ADJ issue-248 22 29 courses course NOUN issue-248 22 30 , , PUNCT issue-248 22 31 trainings training NOUN issue-248 22 32 or or CCONJ issue-248 22 33 seminars seminar NOUN issue-248 22 34 conducted conduct VERB issue-248 22 35 on on ADP issue-248 22 36 the the DET issue-248 22 37 base base NOUN issue-248 22 38 of of ADP issue-248 22 39 higher high ADJ issue-248 22 40 education education NOUN issue-248 22 41 institutions institution NOUN issue-248 22 42 . . PUNCT issue-248 23 1 value value NOUN issue-248 23 2 / / SYM issue-248 23 3 originality originality NOUN issue-248 23 4 . . PUNCT issue-248 24 1 the the DET issue-248 24 2 results result NOUN issue-248 24 3 of of ADP issue-248 24 4 the the DET issue-248 24 5 study study NOUN issue-248 24 6 are be AUX issue-248 24 7 the the DET issue-248 24 8 framework framework NOUN issue-248 24 9 for for ADP issue-248 24 10 the the DET issue-248 24 11 creation creation NOUN issue-248 24 12 a a DET issue-248 24 13 theoretical theoretical ADJ issue-248 24 14 base base NOUN issue-248 24 15 of of ADP issue-248 24 16 managerial managerial ADJ issue-248 24 17 accounting accounting NOUN issue-248 24 18 for for ADP issue-248 24 19 ukrainian ukrainian ADJ issue-248 24 20 small small ADJ issue-248 24 21 business business NOUN issue-248 24 22 entities entity NOUN issue-248 24 23 and and CCONJ issue-248 24 24 mechanisms mechanism NOUN issue-248 24 25 of of ADP issue-248 24 26 its its PRON issue-248 24 27 implementation implementation NOUN issue-248 24 28 in in ADP issue-248 24 29 practice practice NOUN issue-248 24 30 . . PUNCT issue-248 25 1 key key ADJ issue-248 25 2 words word NOUN issue-248 25 3 : : PUNCT issue-248 25 4 small small ADJ issue-248 25 5 enterprise enterprise NOUN issue-248 25 6 , , PUNCT issue-248 25 7 management management NOUN issue-248 25 8 accounting accounting NOUN issue-248 25 9 , , PUNCT issue-248 25 10 tools tool NOUN issue-248 25 11 , , PUNCT issue-248 25 12 methods method NOUN issue-248 25 13 , , PUNCT issue-248 25 14 organization organization NOUN issue-248 25 15 . . PUNCT issue-248 26 1 jel jel PROPN issue-248 26 2 classification classification PROPN issue-248 26 3 : : PUNCT issue-248 26 4 l25 l25 NOUN issue-248 26 5 , , PUNCT issue-248 26 6 m40 m40 PROPN issue-248 26 7 , , PUNCT issue-248 26 8 m41 m41 NOUN issue-248 26 9 1 1 NUM issue-248 26 10 . . PUNCT issue-248 26 11 introduction introduction NOUN issue-248 26 12 the the DET issue-248 26 13 modern modern ADJ issue-248 26 14 economic economic ADJ issue-248 26 15 conditions condition NOUN issue-248 26 16 stimulate stimulate VERB issue-248 26 17 small small ADJ issue-248 26 18 business business NOUN issue-248 26 19 entities entity NOUN issue-248 26 20 to to PART issue-248 26 21 find find VERB issue-248 26 22 the the DET issue-248 26 23 effective effective ADJ issue-248 26 24 ways way NOUN issue-248 26 25 of of ADP issue-248 26 26 the the DET issue-248 26 27 company company NOUN issue-248 26 28 ’s ’s PART issue-248 26 29 profit profit NOUN issue-248 26 30 increase increase NOUN issue-248 26 31 that that PRON issue-248 26 32 is be AUX issue-248 26 33 possible possible ADJ issue-248 26 34 in in ADP issue-248 26 35 the the DET issue-248 26 36 situation situation NOUN issue-248 26 37 of of ADP issue-248 26 38 properly properly ADV issue-248 26 39 provided provide VERB issue-248 26 40 information information NOUN issue-248 26 41 support support NOUN issue-248 26 42 of of ADP issue-248 26 43 management management NOUN issue-248 26 44 system system NOUN issue-248 26 45 . . PUNCT issue-248 27 1 the the PRON issue-248 27 2 necessary necessary ADJ issue-248 27 3 , , PUNCT issue-248 27 4 objective objective ADJ issue-248 27 5 , , PUNCT issue-248 27 6 and and CCONJ issue-248 27 7 up up ADP issue-248 27 8 - - PUNCT issue-248 27 9 to to ADP issue-248 27 10 - - PUNCT issue-248 27 11 date date NOUN issue-248 27 12 information information NOUN issue-248 27 13 can can AUX issue-248 27 14 be be AUX issue-248 27 15 provided provide VERB issue-248 27 16 by by ADP issue-248 27 17 an an DET issue-248 27 18 accounting accounting NOUN issue-248 27 19 system system NOUN issue-248 27 20 that that PRON issue-248 27 21 generates generate VERB issue-248 27 22 information information NOUN issue-248 27 23 flows flow NOUN issue-248 27 24 related relate VERB issue-248 27 25 to to ADP issue-248 27 26 the the DET issue-248 27 27 small small ADJ issue-248 27 28 business business NOUN issue-248 27 29 activities activity NOUN issue-248 27 30 . . PUNCT issue-248 28 1 first first ADV issue-248 28 2 of of ADP issue-248 28 3 all all PRON issue-248 28 4 , , PUNCT issue-248 28 5 it it PRON issue-248 28 6 relates relate VERB issue-248 28 7 to to ADP issue-248 28 8 information information NOUN issue-248 28 9 support support NOUN issue-248 28 10 created create VERB issue-248 28 11 by by ADP issue-248 28 12 the the DET issue-248 28 13 use use NOUN issue-248 28 14 of of ADP issue-248 28 15 management management NOUN issue-248 28 16 accounting accounting NOUN issue-248 28 17 methods method NOUN issue-248 28 18 and and CCONJ issue-248 28 19 tools tool NOUN issue-248 28 20 . . PUNCT issue-248 29 1 on on ADP issue-248 29 2 the the DET issue-248 29 3 other other ADJ issue-248 29 4 hand hand NOUN issue-248 29 5 , , PUNCT issue-248 29 6 general general ADJ issue-248 29 7 principles principle NOUN issue-248 29 8 of of ADP issue-248 29 9 management management NOUN issue-248 29 10 accounting accounting NOUN issue-248 29 11 , , PUNCT issue-248 29 12 approaches approach NOUN issue-248 29 13 and and CCONJ issue-248 29 14 types type NOUN issue-248 29 15 of of ADP issue-248 29 16 its its PRON issue-248 29 17 baltic baltic ADJ issue-248 29 18 journal journal NOUN issue-248 29 19 of of ADP issue-248 29 20 economic economic ADJ issue-248 29 21 studies study NOUN issue-248 29 22 272 272 NUM issue-248 29 23 vol vol NOUN issue-248 29 24 . . PUNCT issue-248 30 1 3 3 NUM issue-248 30 2 , , PUNCT issue-248 30 3 no no INTJ issue-248 30 4 . . NOUN issue-248 30 5 4 4 NUM issue-248 30 6 , , PUNCT issue-248 30 7 2017 2017 NUM issue-248 30 8 organization organization NOUN issue-248 30 9 have have AUX issue-248 30 10 not not PART issue-248 30 11 been be AUX issue-248 30 12 yet yet ADV issue-248 30 13 sufficiently sufficiently ADV issue-248 30 14 developed develop VERB issue-248 30 15 at at ADP issue-248 30 16 the the DET issue-248 30 17 theoretical theoretical ADJ issue-248 30 18 level level NOUN issue-248 30 19 . . PUNCT issue-248 31 1 moreover moreover ADV issue-248 31 2 , , PUNCT issue-248 31 3 scientists scientist NOUN issue-248 31 4 have have AUX issue-248 31 5 not not PART issue-248 31 6 yet yet ADV issue-248 31 7 reached reach VERB issue-248 31 8 the the DET issue-248 31 9 consensus consensus NOUN issue-248 31 10 regarding regard VERB issue-248 31 11 the the DET issue-248 31 12 possibility possibility NOUN issue-248 31 13 of of ADP issue-248 31 14 its its PRON issue-248 31 15 adaption adaption NOUN issue-248 31 16 at at ADP issue-248 31 17 small small ADJ issue-248 31 18 enterprises enterprise NOUN issue-248 31 19 . . PUNCT issue-248 32 1 a a DET issue-248 32 2 significant significant ADJ issue-248 32 3 reason reason NOUN issue-248 32 4 for for ADP issue-248 32 5 the the DET issue-248 32 6 insufficient insufficient ADJ issue-248 32 7 use use NOUN issue-248 32 8 of of ADP issue-248 32 9 management management NOUN issue-248 32 10 accounting accounting NOUN issue-248 32 11 tools tool NOUN issue-248 32 12 at at ADP issue-248 32 13 small small ADJ issue-248 32 14 enterprises enterprise NOUN issue-248 32 15 is be AUX issue-248 32 16 the the DET issue-248 32 17 opinion opinion NOUN issue-248 32 18 of of ADP issue-248 32 19 some some DET issue-248 32 20 professionals professional NOUN issue-248 32 21 about about ADP issue-248 32 22 the the DET issue-248 32 23 need need NOUN issue-248 32 24 to to PART issue-248 32 25 use use VERB issue-248 32 26 it it PRON issue-248 32 27 only only ADV issue-248 32 28 at at ADP issue-248 32 29 large large ADJ issue-248 32 30 enterprises enterprise NOUN issue-248 32 31 . . PUNCT issue-248 33 1 that that PRON issue-248 33 2 is be AUX issue-248 33 3 to to PART issue-248 33 4 say say VERB issue-248 33 5 , , PUNCT issue-248 33 6 l. l. PROPN issue-248 33 7 chernelevskyy chernelevskyy PROPN issue-248 33 8 ( ( PUNCT issue-248 33 9 2003 2003 NUM issue-248 33 10 ) ) PUNCT issue-248 33 11 argues argue VERB issue-248 33 12 that that SCONJ issue-248 33 13 the the DET issue-248 33 14 use use NOUN issue-248 33 15 of of ADP issue-248 33 16 such such ADJ issue-248 33 17 management management NOUN issue-248 33 18 accounting accounting NOUN issue-248 33 19 method method NOUN issue-248 33 20 as as SCONJ issue-248 33 21 budgeting budgeting NOUN issue-248 33 22 is be AUX issue-248 33 23 not not PART issue-248 33 24 relevant relevant ADJ issue-248 33 25 for for ADP issue-248 33 26 small small ADJ issue-248 33 27 enterprises enterprise NOUN issue-248 33 28 since since SCONJ issue-248 33 29 they they PRON issue-248 33 30 have have AUX issue-248 33 31 mainly mainly ADV issue-248 33 32 produced produce VERB issue-248 33 33 a a DET issue-248 33 34 small small ADJ issue-248 33 35 range range NOUN issue-248 33 36 of of ADP issue-248 33 37 products product NOUN issue-248 33 38 and and CCONJ issue-248 33 39 there there PRON issue-248 33 40 is be VERB issue-248 33 41 one one NUM issue-248 33 42 or or CCONJ issue-248 33 43 maximum maximum ADJ issue-248 33 44 two two NUM issue-248 33 45 centres centre NOUN issue-248 33 46 of of ADP issue-248 33 47 responsibility responsibility NOUN issue-248 33 48 , , PUNCT issue-248 33 49 which which PRON issue-248 33 50 are be AUX issue-248 33 51 identical identical ADJ issue-248 33 52 to to ADP issue-248 33 53 cost cost NOUN issue-248 33 54 centres centre NOUN issue-248 33 55 . . PUNCT issue-248 34 1 t. t. ADJ issue-248 34 2 slozko slozko NOUN issue-248 34 3 ( ( PUNCT issue-248 34 4 2006 2006 NUM issue-248 34 5 ) ) PUNCT issue-248 34 6 and and CCONJ issue-248 34 7 s. s. PROPN issue-248 34 8 levytska levytska PROPN issue-248 34 9 ( ( PUNCT issue-248 34 10 2007 2007 NUM issue-248 34 11 ) ) PUNCT issue-248 34 12 are be AUX issue-248 34 13 convinced convince VERB issue-248 34 14 that that SCONJ issue-248 34 15 management management NOUN issue-248 34 16 accounting accounting NOUN issue-248 34 17 should should AUX issue-248 34 18 be be AUX issue-248 34 19 implemented implement VERB issue-248 34 20 in in ADP issue-248 34 21 medium medium ADJ issue-248 34 22 and and CCONJ issue-248 34 23 large large ADJ issue-248 34 24 enterprises enterprise NOUN issue-248 34 25 . . PUNCT issue-248 35 1 they they PRON issue-248 35 2 argued argue VERB issue-248 35 3 this this DET issue-248 35 4 position position NOUN issue-248 35 5 by by ADP issue-248 35 6 the the DET issue-248 35 7 fact fact NOUN issue-248 35 8 that that SCONJ issue-248 35 9 small small ADJ issue-248 35 10 business business NOUN issue-248 35 11 entities entity NOUN issue-248 35 12 have have AUX issue-248 35 13 a a DET issue-248 35 14 narrow narrow ADJ issue-248 35 15 range range NOUN issue-248 35 16 of of ADP issue-248 35 17 activity activity NOUN issue-248 35 18 , , PUNCT issue-248 35 19 a a DET issue-248 35 20 small small ADJ issue-248 35 21 number number NOUN issue-248 35 22 of of ADP issue-248 35 23 accounting accounting NOUN issue-248 35 24 officers officer NOUN issue-248 35 25 and and CCONJ issue-248 35 26 , , PUNCT issue-248 35 27 in in ADP issue-248 35 28 some some DET issue-248 35 29 cases case NOUN issue-248 35 30 , , PUNCT issue-248 35 31 the the DET issue-248 35 32 accounting accounting NOUN issue-248 35 33 has have AUX issue-248 35 34 been be AUX issue-248 35 35 doing do VERB issue-248 35 36 by by ADP issue-248 35 37 the the DET issue-248 35 38 manager manager NOUN issue-248 35 39 or or CCONJ issue-248 35 40 a a DET issue-248 35 41 specialized specialized ADJ issue-248 35 42 accounting accounting NOUN issue-248 35 43 organization organization NOUN issue-248 35 44 , , PUNCT issue-248 35 45 which which PRON issue-248 35 46 leads lead VERB issue-248 35 47 to to ADP issue-248 35 48 conducting conduct VERB issue-248 35 49 the the DET issue-248 35 50 only only ADJ issue-248 35 51 statutory statutory ADJ issue-248 35 52 financial financial ADJ issue-248 35 53 accounting accounting NOUN issue-248 35 54 . . PUNCT issue-248 36 1 however however ADV issue-248 36 2 , , PUNCT issue-248 36 3 regardless regardless ADV issue-248 36 4 the the DET issue-248 36 5 size size NOUN issue-248 36 6 of of ADP issue-248 36 7 the the DET issue-248 36 8 company company NOUN issue-248 36 9 , , PUNCT issue-248 36 10 its its PRON issue-248 36 11 manager manager NOUN issue-248 36 12 needs need VERB issue-248 36 13 to to PART issue-248 36 14 receive receive VERB issue-248 36 15 the the DET issue-248 36 16 information information NOUN issue-248 36 17 in in ADP issue-248 36 18 time time NOUN issue-248 36 19 about about ADP issue-248 36 20 : : PUNCT issue-248 36 21 a a DET issue-248 36 22 kind kind NOUN issue-248 36 23 of of ADP issue-248 36 24 the the DET issue-248 36 25 most most ADV issue-248 36 26 profitable profitable ADJ issue-248 36 27 activity activity NOUN issue-248 36 28 ; ; PUNCT issue-248 36 29 products product NOUN issue-248 36 30 which which PRON issue-248 36 31 are be AUX issue-248 36 32 most most ADV issue-248 36 33 profitable profitable ADJ issue-248 36 34 and and CCONJ issue-248 36 35 in in ADP issue-248 36 36 high high ADJ issue-248 36 37 demand demand NOUN issue-248 36 38 ( ( PUNCT issue-248 36 39 about about ADP issue-248 36 40 the the DET issue-248 36 41 costs cost NOUN issue-248 36 42 of of ADP issue-248 36 43 production production NOUN issue-248 36 44 , , PUNCT issue-248 36 45 the the DET issue-248 36 46 revenue revenue NOUN issue-248 36 47 of of ADP issue-248 36 48 realization realization NOUN issue-248 36 49 in in ADP issue-248 36 50 the the DET issue-248 36 51 future future NOUN issue-248 36 52 ) ) PUNCT issue-248 36 53 ; ; PUNCT issue-248 36 54 a a DET issue-248 36 55 formation formation NOUN issue-248 36 56 of of ADP issue-248 36 57 a a DET issue-248 36 58 breakeven breakeven ADJ issue-248 36 59 assortment assortment NOUN issue-248 36 60 of of ADP issue-248 36 61 production production NOUN issue-248 36 62 ; ; PUNCT issue-248 36 63 buyers buyer NOUN issue-248 36 64 and and CCONJ issue-248 36 65 suppliers supplier NOUN issue-248 36 66 who who PRON issue-248 36 67 occupied occupy VERB issue-248 36 68 the the DET issue-248 36 69 largest large ADJ issue-248 36 70 segment segment NOUN issue-248 36 71 in in ADP issue-248 36 72 the the DET issue-248 36 73 realization realization NOUN issue-248 36 74 and and CCONJ issue-248 36 75 supply supply NOUN issue-248 36 76 of of ADP issue-248 36 77 the the DET issue-248 36 78 enterprise enterprise NOUN issue-248 36 79 . . PUNCT issue-248 37 1 these these DET issue-248 37 2 and and CCONJ issue-248 37 3 other other ADJ issue-248 37 4 issues issue NOUN issue-248 37 5 stimulate stimulate VERB issue-248 37 6 managers manager NOUN issue-248 37 7 to to PART issue-248 37 8 implement implement VERB issue-248 37 9 a a DET issue-248 37 10 subsystem subsystem NOUN issue-248 37 11 of of ADP issue-248 37 12 management management NOUN issue-248 37 13 accounting account VERB issue-248 37 14 for for ADP issue-248 37 15 small small ADJ issue-248 37 16 enterprises enterprise NOUN issue-248 37 17 , , PUNCT issue-248 37 18 as as ADV issue-248 37 19 well well ADV issue-248 37 20 as as SCONJ issue-248 37 21 scientists scientist NOUN issue-248 37 22 to to PART issue-248 37 23 create create VERB issue-248 37 24 a a DET issue-248 37 25 theoretical theoretical ADJ issue-248 37 26 framework framework NOUN issue-248 37 27 and and CCONJ issue-248 37 28 to to PART issue-248 37 29 look look VERB issue-248 37 30 for for ADP issue-248 37 31 the the DET issue-248 37 32 best good ADJ issue-248 37 33 options option NOUN issue-248 37 34 of of ADP issue-248 37 35 using use VERB issue-248 37 36 the the DET issue-248 37 37 management management NOUN issue-248 37 38 accounting accounting NOUN issue-248 37 39 tools tool NOUN issue-248 37 40 for for ADP issue-248 37 41 this this DET issue-248 37 42 category category NOUN issue-248 37 43 of of ADP issue-248 37 44 enterprises enterprise NOUN issue-248 37 45 . . PUNCT issue-248 38 1 2 2 X issue-248 38 2 . . X issue-248 38 3 theoretical theoretical ADJ issue-248 38 4 researches research NOUN issue-248 38 5 of of ADP issue-248 38 6 the the DET issue-248 38 7 management management NOUN issue-248 38 8 accounting accounting NOUN issue-248 38 9 organization organization NOUN issue-248 38 10 at at ADP issue-248 38 11 small small ADJ issue-248 38 12 enterprises enterprise NOUN issue-248 38 13 in in ADP issue-248 38 14 ukraine ukraine PROPN issue-248 38 15 the the DET issue-248 38 16 problems problem NOUN issue-248 38 17 of of ADP issue-248 38 18 management management NOUN issue-248 38 19 accounting accounting NOUN issue-248 38 20 organization organization NOUN issue-248 38 21 at at ADP issue-248 38 22 a a DET issue-248 38 23 small small ADJ issue-248 38 24 enterprise enterprise NOUN issue-248 38 25 are be AUX issue-248 38 26 described describe VERB issue-248 38 27 in in ADP issue-248 38 28 the the DET issue-248 38 29 works work NOUN issue-248 38 30 of of ADP issue-248 38 31 some some DET issue-248 38 32 ukrainian ukrainian ADJ issue-248 38 33 scientists scientist NOUN issue-248 38 34 : : PUNCT issue-248 38 35 e.m e.m PROPN issue-248 38 36 . . PROPN issue-248 38 37 lymonova lymonova PROPN issue-248 38 38 , , PUNCT issue-248 38 39 s.m s.m PROPN issue-248 38 40 . . PROPN issue-248 38 41 denga denga PROPN issue-248 38 42 , , PUNCT issue-248 38 43 s.i s.i PROPN issue-248 38 44 . . PROPN issue-248 38 45     SPACE issue-248 38 46 drobyazko drobyazko PROPN issue-248 38 47 , , PUNCT issue-248 38 48 t.a t.a PROPN issue-248 38 49 . . PROPN issue-248 38 50 gogol gogol PROPN issue-248 38 51 , , PUNCT issue-248 38 52 n.i n.i PROPN issue-248 38 53 . . PROPN issue-248 38 54 niporko niporko PROPN issue-248 38 55 , , PUNCT issue-248 38 56 l.m l.m PROPN issue-248 38 57 . . PROPN issue-248 38 58 ocheret’ko ocheret’ko PROPN issue-248 38 59 , , PUNCT issue-248 38 60 n.v n.v PROPN issue-248 38 61 . . PROPN issue-248 38 62 krasovska krasovska PROPN issue-248 38 63 . . PUNCT issue-248 39 1 e.m e.m PROPN issue-248 39 2 . . PROPN issue-248 39 3 lymonova lymonova PROPN issue-248 39 4 ( ( PUNCT issue-248 39 5 2005 2005 NUM issue-248 39 6 ) ) PUNCT issue-248 39 7 considers consider VERB issue-248 39 8 that that SCONJ issue-248 39 9 one one NUM issue-248 39 10 of of ADP issue-248 39 11 the the DET issue-248 39 12 conditions condition NOUN issue-248 39 13 for for ADP issue-248 39 14 conducting conduct VERB issue-248 39 15 the the DET issue-248 39 16 high high ADJ issue-248 39 17 - - PUNCT issue-248 39 18 quality quality NOUN issue-248 39 19 controlling controlling NOUN issue-248 39 20 at at ADP issue-248 39 21 a a DET issue-248 39 22 small small ADJ issue-248 39 23 enterprise enterprise NOUN issue-248 39 24 is be AUX issue-248 39 25 the the DET issue-248 39 26 organization organization NOUN issue-248 39 27 of of ADP issue-248 39 28 managerial managerial ADJ issue-248 39 29 accounting accounting NOUN issue-248 39 30 . . PUNCT issue-248 40 1 the the DET issue-248 40 2 scientist scientist NOUN issue-248 40 3 offers offer VERB issue-248 40 4 to to PART issue-248 40 5 create create VERB issue-248 40 6 an an DET issue-248 40 7 integrated integrated ADJ issue-248 40 8 model model NOUN issue-248 40 9 of of ADP issue-248 40 10 management management NOUN issue-248 40 11 accounting account VERB issue-248 40 12 on on ADP issue-248 40 13 the the DET issue-248 40 14 base base NOUN issue-248 40 15 of of ADP issue-248 40 16 financial financial ADJ issue-248 40 17 and and CCONJ issue-248 40 18 managerial managerial ADJ issue-248 40 19 accounting accounting NOUN issue-248 40 20 . . PUNCT issue-248 41 1 as as SCONJ issue-248 41 2 a a DET issue-248 41 3 background background NOUN issue-248 41 4 for for ADP issue-248 41 5 this this DET issue-248 41 6 model model NOUN issue-248 41 7 is be AUX issue-248 41 8 proposed propose VERB issue-248 41 9 to to PART issue-248 41 10 use use VERB issue-248 41 11 an an DET issue-248 41 12 accounting accounting NOUN issue-248 41 13 system system NOUN issue-248 41 14 of of ADP issue-248 41 15 partial partial ADJ issue-248 41 16 costing costing NOUN issue-248 41 17 ( ( PUNCT issue-248 41 18 direct direct ADJ issue-248 41 19 costing costing NOUN issue-248 41 20 system system NOUN issue-248 41 21 ) ) PUNCT issue-248 41 22 , , PUNCT issue-248 41 23 which which PRON issue-248 41 24 considers consider VERB issue-248 41 25 the the DET issue-248 41 26 calculation calculation NOUN issue-248 41 27 of of ADP issue-248 41 28 the the DET issue-248 41 29 cost cost NOUN issue-248 41 30 of of ADP issue-248 41 31 products product NOUN issue-248 41 32 or or CCONJ issue-248 41 33 services service NOUN issue-248 41 34 based base VERB issue-248 41 35 on on ADP issue-248 41 36 the the DET issue-248 41 37 division division NOUN issue-248 41 38 on on ADP issue-248 41 39 fixed fix VERB issue-248 41 40 and and CCONJ issue-248 41 41 variable variable ADJ issue-248 41 42 costs cost NOUN issue-248 41 43 . . PUNCT issue-248 42 1 such such ADJ issue-248 42 2 costs cost NOUN issue-248 42 3 ’ ' PUNCT issue-248 42 4 division division NOUN issue-248 42 5 will will AUX issue-248 42 6 be be AUX issue-248 42 7 used use VERB issue-248 42 8 to to PART issue-248 42 9 determine determine VERB issue-248 42 10 the the DET issue-248 42 11 margin margin NOUN issue-248 42 12 revenue revenue NOUN issue-248 42 13 , , PUNCT issue-248 42 14 as as ADP issue-248 42 15 a a DET issue-248 42 16 result result NOUN issue-248 42 17 of of ADP issue-248 42 18 comparing compare VERB issue-248 42 19 the the DET issue-248 42 20 sales sale NOUN issue-248 42 21 revenue revenue NOUN issue-248 42 22 from from ADP issue-248 42 23 a a DET issue-248 42 24 certain certain ADJ issue-248 42 25 period period NOUN issue-248 42 26 with with ADP issue-248 42 27 variable variable ADJ issue-248 42 28 costs cost NOUN issue-248 42 29 . . PUNCT issue-248 43 1 the the DET issue-248 43 2 priority priority NOUN issue-248 43 3 activities activity NOUN issue-248 43 4 or or CCONJ issue-248 43 5 products product NOUN issue-248 43 6 for for ADP issue-248 43 7 the the DET issue-248 43 8 manager manager NOUN issue-248 43 9 should should AUX issue-248 43 10 be be AUX issue-248 43 11 those those PRON issue-248 43 12 , , PUNCT issue-248 43 13 which which DET issue-248 43 14 marginal marginal ADJ issue-248 43 15 income income NOUN issue-248 43 16 is be AUX issue-248 43 17 enough enough ADJ issue-248 43 18 to to PART issue-248 43 19 cover cover VERB issue-248 43 20 the the DET issue-248 43 21 constant constant ADJ issue-248 43 22 costs cost NOUN issue-248 43 23 and and CCONJ issue-248 43 24 to to PART issue-248 43 25 receive receive VERB issue-248 43 26 profit profit NOUN issue-248 43 27 . . PUNCT issue-248 44 1 s.i s.i PROPN issue-248 44 2 . . PROPN issue-248 44 3 drobyazko drobyazko PROPN issue-248 44 4 ( ( PUNCT issue-248 44 5 2013 2013 NUM issue-248 44 6 ) ) PUNCT issue-248 44 7 proposes propose VERB issue-248 44 8 to to PART issue-248 44 9 use use VERB issue-248 44 10 at at ADP issue-248 44 11 the the DET issue-248 44 12 small small ADJ issue-248 44 13 enterprises enterprise NOUN issue-248 44 14 an an DET issue-248 44 15 integrated integrate VERB issue-248 44 16 monistic monistic ADJ issue-248 44 17 system system NOUN issue-248 44 18 of of ADP issue-248 44 19 linked link VERB issue-248 44 20 financial financial ADJ issue-248 44 21 and and CCONJ issue-248 44 22 managerial managerial ADJ issue-248 44 23 accounting accounting NOUN issue-248 44 24 , , PUNCT issue-248 44 25 in in ADP issue-248 44 26 which which PRON issue-248 44 27 analytical analytical ADJ issue-248 44 28 accounting accounting NOUN issue-248 44 29 and and CCONJ issue-248 44 30 correspondence correspondence NOUN issue-248 44 31 of of ADP issue-248 44 32 accounts account NOUN issue-248 44 33 are be AUX issue-248 44 34 organized organize VERB issue-248 44 35 in in ADP issue-248 44 36 such such DET issue-248 44 37 a a DET issue-248 44 38 way way NOUN issue-248 44 39 that that PRON issue-248 44 40 information information NOUN issue-248 44 41 for for ADP issue-248 44 42 management management NOUN issue-248 44 43 accounting accounting NOUN issue-248 44 44 is be AUX issue-248 44 45 derived derive VERB issue-248 44 46 from from ADP issue-248 44 47 financial financial ADJ issue-248 44 48 accounting accounting NOUN issue-248 44 49 data datum NOUN issue-248 44 50 . . PUNCT issue-248 45 1 moreover moreover ADV issue-248 45 2 , , PUNCT issue-248 45 3 a a DET issue-248 45 4 scientist scientist NOUN issue-248 45 5 defines define VERB issue-248 45 6 the the DET issue-248 45 7 principles principle NOUN issue-248 45 8 of of ADP issue-248 45 9 preparation preparation NOUN issue-248 45 10 and and CCONJ issue-248 45 11 the the DET issue-248 45 12 composition composition NOUN issue-248 45 13 of of ADP issue-248 45 14 managerial managerial ADJ issue-248 45 15 reporting reporting NOUN issue-248 45 16 of of ADP issue-248 45 17 small small ADJ issue-248 45 18 business business NOUN issue-248 45 19 enterprises enterprise NOUN issue-248 45 20 . . PUNCT issue-248 46 1 s.m s.m PROPN issue-248 46 2 . . PROPN issue-248 46 3 denga denga PROPN issue-248 46 4 ( ( PUNCT issue-248 46 5 2007 2007 NUM issue-248 46 6 ) ) PUNCT issue-248 46 7 mentioned mention VERB issue-248 46 8 the the DET issue-248 46 9 necessity necessity NOUN issue-248 46 10 of of ADP issue-248 46 11 the the DET issue-248 46 12 financial financial ADJ issue-248 46 13 and and CCONJ issue-248 46 14 managerial managerial ADJ issue-248 46 15 accounting accounting NOUN issue-248 46 16 integration integration NOUN issue-248 46 17 at at ADP issue-248 46 18 small small ADJ issue-248 46 19 enterprises enterprise NOUN issue-248 46 20 . . PUNCT issue-248 47 1 with with ADP issue-248 47 2 this this DET issue-248 47 3 aim aim NOUN issue-248 47 4 , , PUNCT issue-248 47 5 it it PRON issue-248 47 6 is be AUX issue-248 47 7 necessary necessary ADJ issue-248 47 8 to to PART issue-248 47 9 add add VERB issue-248 47 10 the the DET issue-248 47 11 financial financial ADJ issue-248 47 12 chart chart NOUN issue-248 47 13 of of ADP issue-248 47 14 accounts account NOUN issue-248 47 15 by by ADP issue-248 47 16 accounting account VERB issue-248 47 17 nomenclature nomenclature NOUN issue-248 47 18 and and CCONJ issue-248 47 19 analytical analytical ADJ issue-248 47 20 accounts account NOUN issue-248 47 21 for for ADP issue-248 47 22 the the DET issue-248 47 23 goals goal NOUN issue-248 47 24 of of ADP issue-248 47 25 the the DET issue-248 47 26 management management NOUN issue-248 47 27 accounting accounting NOUN issue-248 47 28 . . PUNCT issue-248 48 1 in in ADP issue-248 48 2 particular particular ADJ issue-248 48 3 , , PUNCT issue-248 48 4 the the DET issue-248 48 5 scientist scientist NOUN issue-248 48 6 offers offer VERB issue-248 48 7 such such DET issue-248 48 8 a a DET issue-248 48 9 system system NOUN issue-248 48 10 of of ADP issue-248 48 11 accounting account VERB issue-248 48 12 nomenclature nomenclature NOUN issue-248 48 13 and and CCONJ issue-248 48 14 analytical analytical ADJ issue-248 48 15 accounts account NOUN issue-248 48 16 to to ADP issue-248 48 17 the the DET issue-248 48 18 accounts account NOUN issue-248 48 19 of of ADP issue-248 48 20 income income NOUN issue-248 48 21 , , PUNCT issue-248 48 22 expenses expense NOUN issue-248 48 23 , , PUNCT issue-248 48 24 and and CCONJ issue-248 48 25 financial financial ADJ issue-248 48 26 results result NOUN issue-248 48 27 of of ADP issue-248 48 28 the the DET issue-248 48 29 general general ADJ issue-248 48 30 chart chart NOUN issue-248 48 31 of of ADP issue-248 48 32 accounts account NOUN issue-248 48 33 for for ADP issue-248 48 34 trading trading NOUN issue-248 48 35 enterprises enterprise NOUN issue-248 48 36 , , PUNCT issue-248 48 37 which which PRON issue-248 48 38 can can AUX issue-248 48 39 be be AUX issue-248 48 40 realized realize VERB issue-248 48 41 in in ADP issue-248 48 42 the the DET issue-248 48 43 information information NOUN issue-248 48 44 system system NOUN issue-248 48 45 of of ADP issue-248 48 46 financial financial ADJ issue-248 48 47 accounting accounting NOUN issue-248 48 48 , , PUNCT issue-248 48 49 in in ADP issue-248 48 50 particular particular ADJ issue-248 48 51 , , PUNCT issue-248 48 52 “ " PUNCT issue-248 48 53 1c 1c NOUN issue-248 48 54 : : PUNCT issue-248 48 55 enterprise enterprise NOUN issue-248 48 56 ” " PUNCT issue-248 48 57 . . PUNCT issue-248 49 1 t.a t.a PROPN issue-248 49 2 . . PROPN issue-248 49 3 gogol gogol PROPN issue-248 49 4 ( ( PUNCT issue-248 49 5 2014 2014 NUM issue-248 49 6 ) ) PUNCT issue-248 49 7 explores explore VERB issue-248 49 8 the the DET issue-248 49 9 process process NOUN issue-248 49 10 of of ADP issue-248 49 11 managerial managerial ADJ issue-248 49 12 accounting accounting NOUN issue-248 49 13 implementation implementation NOUN issue-248 49 14 at at ADP issue-248 49 15 small small ADJ issue-248 49 16 enterprises enterprise NOUN issue-248 49 17 . . PUNCT issue-248 50 1 in in ADP issue-248 50 2 particular particular ADJ issue-248 50 3 , , PUNCT issue-248 50 4 the the DET issue-248 50 5 scientist scientist NOUN issue-248 50 6 outlines outline VERB issue-248 50 7 the the DET issue-248 50 8 basic basic ADJ issue-248 50 9 principles principle NOUN issue-248 50 10 ( ( PUNCT issue-248 50 11 simplicity simplicity NOUN issue-248 50 12 , , PUNCT issue-248 50 13 accessibility accessibility NOUN issue-248 50 14 , , PUNCT issue-248 50 15 and and CCONJ issue-248 50 16 clarity clarity NOUN issue-248 50 17 ) ) PUNCT issue-248 50 18 , , PUNCT issue-248 50 19 construction construction NOUN issue-248 50 20 requirements requirement NOUN issue-248 50 21 and and CCONJ issue-248 50 22 factors factor NOUN issue-248 50 23 that that PRON issue-248 50 24 influence influence VERB issue-248 50 25 the the DET issue-248 50 26 organization organization NOUN issue-248 50 27 of of ADP issue-248 50 28 the the DET issue-248 50 29 subsystem subsystem NOUN issue-248 50 30 of of ADP issue-248 50 31 management management NOUN issue-248 50 32 accounting account VERB issue-248 50 33 at at ADP issue-248 50 34 small small ADJ issue-248 50 35 enterprises enterprise NOUN issue-248 50 36 , , PUNCT issue-248 50 37 as as ADV issue-248 50 38 well well ADV issue-248 50 39 as as ADP issue-248 50 40 develop develop VERB issue-248 50 41 a a DET issue-248 50 42 methodology methodology NOUN issue-248 50 43 for for ADP issue-248 50 44 the the DET issue-248 50 45 formation formation NOUN issue-248 50 46 and and CCONJ issue-248 50 47 compilation compilation NOUN issue-248 50 48 of of ADP issue-248 50 49 management management NOUN issue-248 50 50 reporting reporting NOUN issue-248 50 51 . . PUNCT issue-248 51 1 n.i n.i PROPN issue-248 51 2 . . PROPN issue-248 51 3 niporko niporko PROPN issue-248 51 4 ( ( PUNCT issue-248 51 5 2015 2015 NUM issue-248 51 6 ) ) PUNCT issue-248 51 7 developed develop VERB issue-248 51 8 an an DET issue-248 51 9 algorithm algorithm NOUN issue-248 51 10 of of ADP issue-248 51 11 managerial managerial ADJ issue-248 51 12 accounting accounting NOUN issue-248 51 13 implementation implementation NOUN issue-248 51 14 at at ADP issue-248 51 15 a a DET issue-248 51 16 small small ADJ issue-248 51 17 enterprise enterprise NOUN issue-248 51 18 , , PUNCT issue-248 51 19 which which PRON issue-248 51 20 includes include VERB issue-248 51 21 four four NUM issue-248 51 22 stages stage NOUN issue-248 51 23 : : PUNCT issue-248 51 24 analytical analytical ADJ issue-248 51 25 , , PUNCT issue-248 51 26 methodological methodological ADJ issue-248 51 27 , , PUNCT issue-248 51 28 organizational organizational ADJ issue-248 51 29 , , PUNCT issue-248 51 30 as as ADV issue-248 51 31 well well ADV issue-248 51 32 as as ADP issue-248 51 33 the the DET issue-248 51 34 stage stage NOUN issue-248 51 35 of of ADP issue-248 51 36 documentation documentation NOUN issue-248 51 37 and and CCONJ issue-248 51 38 automatization automatization NOUN issue-248 51 39 . . PUNCT issue-248 52 1 l.m l.m PROPN issue-248 52 2 . . PROPN issue-248 52 3 ocheretko ocheretko PROPN issue-248 52 4 and and CCONJ issue-248 52 5 n.v n.v PROPN issue-248 52 6 . . PROPN issue-248 52 7 krasovska krasovska PROPN issue-248 52 8 ( ( PUNCT issue-248 52 9 2017 2017 NUM issue-248 52 10 ) ) PUNCT issue-248 52 11 proposed propose VERB issue-248 52 12 a a DET issue-248 52 13 process process NOUN issue-248 52 14 of of ADP issue-248 52 15 management management NOUN issue-248 52 16 accounting accounting NOUN issue-248 52 17 implementation implementation NOUN issue-248 52 18 in in ADP issue-248 52 19 small small ADJ issue-248 52 20 businesses business NOUN issue-248 52 21 that that PRON issue-248 52 22 use use VERB issue-248 52 23 a a DET issue-248 52 24 simplified simplified ADJ issue-248 52 25 form form NOUN issue-248 52 26 of of ADP issue-248 52 27 accounting accounting NOUN issue-248 52 28 . . PUNCT issue-248 53 1 thus thus ADV issue-248 53 2 , , PUNCT issue-248 53 3 the the DET issue-248 53 4 main main ADJ issue-248 53 5 directions direction NOUN issue-248 53 6 of of ADP issue-248 53 7 ukrainian ukrainian ADJ issue-248 53 8 scientists scientist NOUN issue-248 53 9 ’ ' PUNCT issue-248 53 10 researches research VERB issue-248 53 11 have have VERB issue-248 53 12 the the DET issue-248 53 13 theoretical theoretical ADJ issue-248 53 14 character character NOUN issue-248 53 15 and and CCONJ issue-248 53 16 are be AUX issue-248 53 17 related relate VERB issue-248 53 18 to to ADP issue-248 53 19 the the DET issue-248 53 20 justification justification NOUN issue-248 53 21 of of ADP issue-248 53 22 the the DET issue-248 53 23 feasibility feasibility NOUN issue-248 53 24 of of ADP issue-248 53 25 implementation implementation NOUN issue-248 53 26 of of ADP issue-248 53 27 a a DET issue-248 53 28 system system NOUN issue-248 53 29 of of ADP issue-248 53 30 managerial managerial ADJ issue-248 53 31 accounting accounting NOUN issue-248 53 32 for for ADP issue-248 53 33 small small ADJ issue-248 53 34 enterprises enterprise NOUN issue-248 53 35 , , PUNCT issue-248 53 36 studying study VERB issue-248 53 37 the the DET issue-248 53 38 problems problem NOUN issue-248 53 39 in in ADP issue-248 53 40 this this DET issue-248 53 41 process process NOUN issue-248 53 42 , , PUNCT issue-248 53 43 defining define VERB issue-248 53 44 the the DET issue-248 53 45 factors factor NOUN issue-248 53 46 and and CCONJ issue-248 53 47 stages stage NOUN issue-248 53 48 of of ADP issue-248 53 49 the the DET issue-248 53 50 system system NOUN issue-248 53 51 formation formation NOUN issue-248 53 52 . . PUNCT issue-248 54 1 in in ADP issue-248 54 2 view view NOUN issue-248 54 3 of of ADP issue-248 54 4 this this PRON issue-248 54 5 , , PUNCT issue-248 54 6 it it PRON issue-248 54 7 is be AUX issue-248 54 8 important important ADJ issue-248 54 9 to to PART issue-248 54 10 study study VERB issue-248 54 11 the the DET issue-248 54 12 practice practice NOUN issue-248 54 13 of of ADP issue-248 54 14 management management NOUN issue-248 54 15 accounting account VERB issue-248 54 16 at at ADP issue-248 54 17 smalland smalland NOUN issue-248 54 18 medium medium ADJ issue-248 54 19 - - PUNCT issue-248 54 20 sized sized ADJ issue-248 54 21 enterprises enterprise NOUN issue-248 54 22 ( ( PUNCT issue-248 54 23 hereinafter hereinafter NOUN issue-248 54 24 : : PUNCT issue-248 54 25 smes sme NOUN issue-248 54 26 ) ) PUNCT issue-248 54 27 abroad abroad ADV issue-248 54 28 and and CCONJ issue-248 54 29 in in ADP issue-248 54 30 ukraine ukraine NOUN issue-248 54 31 . . PUNCT issue-248 55 1 3 3 X issue-248 55 2 . . X issue-248 55 3 the the DET issue-248 55 4 practice practice NOUN issue-248 55 5 of of ADP issue-248 55 6 management management NOUN issue-248 55 7 accounting account VERB issue-248 55 8 at at ADP issue-248 55 9 small small ADJ issue-248 55 10 enterprises enterprise NOUN issue-248 55 11 abroad abroad ADV issue-248 55 12 we we PRON issue-248 55 13 will will AUX issue-248 55 14 try try VERB issue-248 55 15 to to PART issue-248 55 16 perform perform VERB issue-248 55 17 some some DET issue-248 55 18 researches research NOUN issue-248 55 19 conducted conduct VERB issue-248 55 20 in in ADP issue-248 55 21 canada canada PROPN issue-248 55 22 , , PUNCT issue-248 55 23 european european PROPN issue-248 55 24 union union PROPN issue-248 55 25 member member NOUN issue-248 55 26 states state NOUN issue-248 55 27 ( ( PUNCT issue-248 55 28 great great ADJ issue-248 55 29 baltic baltic ADJ issue-248 55 30 journal journal NOUN issue-248 55 31 of of ADP issue-248 55 32 economic economic ADJ issue-248 55 33 studies study NOUN issue-248 55 34 273 273 NUM issue-248 55 35 vol vol NOUN issue-248 55 36 . . PUNCT issue-248 56 1 3 3 NUM issue-248 56 2 , , PUNCT issue-248 56 3 no no INTJ issue-248 56 4 . . NOUN issue-248 56 5 4 4 NUM issue-248 56 6 , , PUNCT issue-248 56 7 2017 2017 NUM issue-248 56 8 britain britain PROPN issue-248 56 9 , , PUNCT issue-248 56 10 finland finland PROPN issue-248 56 11 , , PUNCT issue-248 56 12 italy italy PROPN issue-248 56 13 , , PUNCT issue-248 56 14 croatia croatia PROPN issue-248 56 15 , , PUNCT issue-248 56 16 slovakia slovakia PROPN issue-248 56 17 , , PUNCT issue-248 56 18 and and CCONJ issue-248 56 19 bulgaria bulgaria PROPN issue-248 56 20 ) ) PUNCT issue-248 56 21 , , PUNCT issue-248 56 22 countries country NOUN issue-248 56 23 of of ADP issue-248 56 24 southeast southeast PROPN issue-248 56 25 asia asia PROPN issue-248 56 26 ( ( PUNCT issue-248 56 27 malaysia malaysia PROPN issue-248 56 28 , , PUNCT issue-248 56 29 philippines philippine NOUN issue-248 56 30 ) ) PUNCT issue-248 56 31 and and CCONJ issue-248 56 32 kenya kenya PROPN issue-248 56 33 . . PUNCT issue-248 57 1 the the DET issue-248 57 2 significance significance NOUN issue-248 57 3 of of ADP issue-248 57 4 investigations investigation NOUN issue-248 57 5 lies lie VERB issue-248 57 6 in in ADP issue-248 57 7 their their PRON issue-248 57 8 applied apply VERB issue-248 57 9 nature nature NOUN issue-248 57 10 . . PUNCT issue-248 58 1 the the DET issue-248 58 2 object object NOUN issue-248 58 3 of of ADP issue-248 58 4 these these DET issue-248 58 5 studies study NOUN issue-248 58 6 is be AUX issue-248 58 7 the the DET issue-248 58 8 process process NOUN issue-248 58 9 of of ADP issue-248 58 10 management management NOUN issue-248 58 11 accounting account VERB issue-248 58 12 at at ADP issue-248 58 13 smalland smalland NOUN issue-248 58 14 mediumsized mediumsize VERB issue-248 58 15 enterprises enterprise NOUN issue-248 58 16 of of ADP issue-248 58 17 different different ADJ issue-248 58 18 types type NOUN issue-248 58 19 of of ADP issue-248 58 20 activities activity NOUN issue-248 58 21 . . PUNCT issue-248 59 1 the the DET issue-248 59 2 sample sample NOUN issue-248 59 3 was be AUX issue-248 59 4 carried carry VERB issue-248 59 5 out out ADP issue-248 59 6 from from ADP issue-248 59 7 1 1 NUM issue-248 59 8 enterprise enterprise NOUN issue-248 59 9 in in ADP issue-248 59 10 finland finland PROPN issue-248 59 11 to to ADP issue-248 59 12 397 397 NUM issue-248 59 13     SPACE issue-248 59 14 enterprises enterprise NOUN issue-248 59 15 in in ADP issue-248 59 16 slovakia slovakia PROPN issue-248 59 17 . . PUNCT issue-248 60 1 the the DET issue-248 60 2 interviews interview NOUN issue-248 60 3 were be AUX issue-248 60 4 conducted conduct VERB issue-248 60 5 at at ADP issue-248 60 6 the the DET issue-248 60 7 smes sme NOUN issue-248 60 8 of of ADP issue-248 60 9 one one NUM issue-248 60 10 city city NOUN issue-248 60 11 ( ( PUNCT issue-248 60 12 philippines philippine NOUN issue-248 60 13 ) ) PUNCT issue-248 60 14 , , PUNCT issue-248 60 15 as as ADV issue-248 60 16 well well ADV issue-248 60 17 as as ADP issue-248 60 18 in in ADP issue-248 60 19 selected select VERB issue-248 60 20 regions region NOUN issue-248 60 21 ( ( PUNCT issue-248 60 22 canada canada PROPN issue-248 60 23 , , PUNCT issue-248 60 24 bulgaria bulgaria PROPN issue-248 60 25 , , PUNCT issue-248 60 26 croatia croatia PROPN issue-248 60 27 ) ) PUNCT issue-248 60 28 and and CCONJ issue-248 60 29 the the DET issue-248 60 30 entire entire ADJ issue-248 60 31 country country NOUN issue-248 60 32 ( ( PUNCT issue-248 60 33 great great PROPN issue-248 60 34 britain britain PROPN issue-248 60 35 , , PUNCT issue-248 60 36 italy italy PROPN issue-248 60 37 , , PUNCT issue-248 60 38 slovakia slovakia PROPN issue-248 60 39 , , PUNCT issue-248 60 40 malaysia malaysia PROPN issue-248 60 41 , , PUNCT issue-248 60 42 kenya kenya PROPN issue-248 60 43 ) ) PUNCT issue-248 60 44 by by ADP issue-248 60 45 conducting conduct VERB issue-248 60 46 the the DET issue-248 60 47 interviews interview NOUN issue-248 60 48 with with ADP issue-248 60 49 owners owner NOUN issue-248 60 50 / / SYM issue-248 60 51 managers manager NOUN issue-248 60 52 of of ADP issue-248 60 53 enterprises enterprise NOUN issue-248 60 54 , , PUNCT issue-248 60 55 or or CCONJ issue-248 60 56 by by ADP issue-248 60 57 sending send VERB issue-248 60 58 questionnaires questionnaire NOUN issue-248 60 59 to to PART issue-248 60 60 postal postal ADJ issue-248 60 61 or or CCONJ issue-248 60 62 e e NOUN issue-248 60 63 - - NOUN issue-248 60 64 mail mail NOUN issue-248 60 65 addresses address NOUN issue-248 60 66 . . PUNCT issue-248 61 1 the the DET issue-248 61 2 study study NOUN issue-248 61 3 of of ADP issue-248 61 4 management management NOUN issue-248 61 5 accounting accounting NOUN issue-248 61 6 practices practice NOUN issue-248 61 7 was be AUX issue-248 61 8 conducted conduct VERB issue-248 61 9 with with ADP issue-248 61 10 the the DET issue-248 61 11 consideration consideration NOUN issue-248 61 12 of of ADP issue-248 61 13 various various ADJ issue-248 61 14 aspects aspect NOUN issue-248 61 15 of of ADP issue-248 61 16 smes sme NOUN issue-248 61 17 activity activity NOUN issue-248 61 18 in in ADP issue-248 61 19 different different ADJ issue-248 61 20 countries country NOUN issue-248 61 21 ( ( PUNCT issue-248 61 22 see see VERB issue-248 61 23 : : PUNCT issue-248 61 24 table table NOUN issue-248 61 25 1 1 NUM issue-248 61 26 ) ) PUNCT issue-248 61 27 . . PUNCT issue-248 62 1 the the DET issue-248 62 2 most most ADV issue-248 62 3 common common ADJ issue-248 62 4 fields field NOUN issue-248 62 5 of of ADP issue-248 62 6 research research NOUN issue-248 62 7 include include VERB issue-248 62 8 : : PUNCT issue-248 62 9 assessment assessment NOUN issue-248 62 10 of of ADP issue-248 62 11 the the DET issue-248 62 12 overall overall ADJ issue-248 62 13 quality quality NOUN issue-248 62 14 of of ADP issue-248 62 15 managerial managerial ADJ issue-248 62 16 accounting accounting NOUN issue-248 62 17 in in ADP issue-248 62 18 smes sme NOUN issue-248 62 19 ; ; PUNCT issue-248 62 20 organization organization NOUN issue-248 62 21 of of ADP issue-248 62 22 management management NOUN issue-248 62 23 accounting account VERB issue-248 62 24 in in ADP issue-248 62 25 the the DET issue-248 62 26 enterprise enterprise NOUN issue-248 62 27 ; ; PUNCT issue-248 62 28 analysis analysis NOUN issue-248 62 29 of of ADP issue-248 62 30 the the DET issue-248 62 31 methods method NOUN issue-248 62 32 of of ADP issue-248 62 33 management management NOUN issue-248 62 34 accounting accounting NOUN issue-248 62 35 that that PRON issue-248 62 36 are be AUX issue-248 62 37 used use VERB issue-248 62 38 ; ; PUNCT issue-248 62 39 the the DET issue-248 62 40 relationship relationship NOUN issue-248 62 41 between between ADP issue-248 62 42 the the DET issue-248 62 43 accepted accept VERB issue-248 62 44 methods method NOUN issue-248 62 45 of of ADP issue-248 62 46 managerial managerial ADJ issue-248 62 47 accounting accounting NOUN issue-248 62 48 and and CCONJ issue-248 62 49 the the DET issue-248 62 50 volume volume NOUN issue-248 62 51 , , PUNCT issue-248 62 52 type type NOUN issue-248 62 53 of of ADP issue-248 62 54 activity activity NOUN issue-248 62 55 , , PUNCT issue-248 62 56 personal personal ADJ issue-248 62 57 qualities quality NOUN issue-248 62 58 of of ADP issue-248 62 59 the the DET issue-248 62 60 manager manager NOUN issue-248 62 61 / / SYM issue-248 62 62 owner owner NOUN issue-248 62 63 ; ; PUNCT issue-248 62 64 the the DET issue-248 62 65 study study NOUN issue-248 62 66 of of ADP issue-248 62 67 the the DET issue-248 62 68 main main ADJ issue-248 62 69 directions direction NOUN issue-248 62 70 ’ ' PUNCT issue-248 62 71 analysis analysis NOUN issue-248 62 72 of of ADP issue-248 62 73 management management NOUN issue-248 62 74 accounting accounting NOUN issue-248 62 75 information information NOUN issue-248 62 76 usage usage NOUN issue-248 62 77 , , PUNCT issue-248 62 78 and and CCONJ issue-248 62 79 the the DET issue-248 62 80 reasons reason NOUN issue-248 62 81 for for ADP issue-248 62 82 the the DET issue-248 62 83 refusal refusal NOUN issue-248 62 84 of of ADP issue-248 62 85 smes sme NOUN issue-248 62 86 from from ADP issue-248 62 87 the the DET issue-248 62 88 application application NOUN issue-248 62 89 of of ADP issue-248 62 90 management management NOUN issue-248 62 91 accounting accounting NOUN issue-248 62 92 methods method NOUN issue-248 62 93 . . PUNCT issue-248 63 1 the the DET issue-248 63 2 results result NOUN issue-248 63 3 of of ADP issue-248 63 4 the the DET issue-248 63 5 research research NOUN issue-248 63 6 have have AUX issue-248 63 7 shown show VERB issue-248 63 8 the the DET issue-248 63 9 existence existence NOUN issue-248 63 10 of of ADP issue-248 63 11 increasing increase VERB issue-248 63 12 tendency tendency NOUN issue-248 63 13 of of ADP issue-248 63 14 the the DET issue-248 63 15 managerial managerial ADJ issue-248 63 16 accounting accounting NOUN issue-248 63 17 role role NOUN issue-248 63 18 for for ADP issue-248 63 19 smes sme NOUN issue-248 63 20 in in ADP issue-248 63 21 world world NOUN issue-248 63 22 practice practice NOUN issue-248 63 23 . . PUNCT issue-248 64 1 managers manager NOUN issue-248 64 2 / / SYM issue-248 64 3 owners owner NOUN issue-248 64 4 wish wish VERB issue-248 64 5 to to PART issue-248 64 6 receive receive VERB issue-248 64 7 reliable reliable ADJ issue-248 64 8 information information NOUN issue-248 64 9 about about ADP issue-248 64 10 the the DET issue-248 64 11 current current ADJ issue-248 64 12 situation situation NOUN issue-248 64 13 at at ADP issue-248 64 14 the the DET issue-248 64 15 enterprise enterprise NOUN issue-248 64 16 for for ADP issue-248 64 17 the the DET issue-248 64 18 prompt prompt ADJ issue-248 64 19 resolution resolution NOUN issue-248 64 20 of of ADP issue-248 64 21 problems problem NOUN issue-248 64 22 that that PRON issue-248 64 23 arise arise VERB issue-248 64 24 in in ADP issue-248 64 25 the the DET issue-248 64 26 decision decision NOUN issue-248 64 27 - - PUNCT issue-248 64 28 making make VERB issue-248 64 29 process process NOUN issue-248 64 30 . . PUNCT issue-248 65 1 with with ADP issue-248 65 2 this this DET issue-248 65 3 aim aim NOUN issue-248 65 4 , , PUNCT issue-248 65 5 the the DET issue-248 65 6 management management NOUN issue-248 65 7 accounting accounting NOUN issue-248 65 8 is be AUX issue-248 65 9 used use VERB issue-248 65 10 in in ADP issue-248 65 11 the the DET issue-248 65 12 smes sme NOUN issue-248 65 13 and and CCONJ issue-248 65 14 differs differ VERB issue-248 65 15 in in ADP issue-248 65 16 the the DET issue-248 65 17 form form NOUN issue-248 65 18 of of ADP issue-248 65 19 organization organization NOUN issue-248 65 20 , , PUNCT issue-248 65 21 as as ADV issue-248 65 22 well well ADV issue-248 65 23 as as ADP issue-248 65 24 the the DET issue-248 65 25 variety variety NOUN issue-248 65 26 of of ADP issue-248 65 27 methods method NOUN issue-248 65 28 that that PRON issue-248 65 29 are be AUX issue-248 65 30 used use VERB issue-248 65 31 by by ADP issue-248 65 32 each each DET issue-248 65 33 country country NOUN issue-248 65 34 . . PUNCT issue-248 66 1 for for ADP issue-248 66 2 example example NOUN issue-248 66 3 , , PUNCT issue-248 66 4 a a DET issue-248 66 5 study study NOUN issue-248 66 6 of of ADP issue-248 66 7 british british ADJ issue-248 66 8 scholars scholar NOUN issue-248 66 9 has have AUX issue-248 66 10 shown show VERB issue-248 66 11 that that SCONJ issue-248 66 12 the the DET issue-248 66 13 managerial managerial ADJ issue-248 66 14 accounting accounting NOUN issue-248 66 15 is be AUX issue-248 66 16 made make VERB issue-248 66 17 directly directly ADV issue-248 66 18 by by ADP issue-248 66 19 owners owner NOUN issue-248 66 20 – – PUNCT issue-248 66 21 managers manager NOUN issue-248 66 22 in in ADP issue-248 66 23 smes sme NOUN issue-248 66 24 . . PUNCT issue-248 67 1 they they PRON issue-248 67 2 explained explain VERB issue-248 67 3 their their PRON issue-248 67 4 choice choice NOUN issue-248 67 5 by by ADP issue-248 67 6 the the DET issue-248 67 7 possibility possibility NOUN issue-248 67 8 of of ADP issue-248 67 9 direct direct ADJ issue-248 67 10 access access NOUN issue-248 67 11 to to ADP issue-248 67 12 “ " PUNCT issue-248 67 13 vulnerable vulnerable ADJ issue-248 67 14 ” " PUNCT issue-248 67 15 information information NOUN issue-248 67 16 presented present VERB issue-248 67 17 in in ADP issue-248 67 18 the the DET issue-248 67 19 sophisticated sophisticated ADJ issue-248 67 20 form form NOUN issue-248 67 21 , , PUNCT issue-248 67 22 which which PRON issue-248 67 23 table table VERB issue-248 67 24 1 1 NUM issue-248 67 25 researches research NOUN issue-248 67 26 ’ ' PUNCT issue-248 67 27 directions direction NOUN issue-248 67 28 of of ADP issue-248 67 29 the the PRON issue-248 67 30 of of ADP issue-248 67 31 management management NOUN issue-248 67 32 accounting accounting NOUN issue-248 67 33 operation operation NOUN issue-248 67 34 at at ADP issue-248 67 35 smalland smalland NOUN issue-248 67 36 medium medium ADJ issue-248 67 37 - - PUNCT issue-248 67 38 sized sized ADJ issue-248 67 39 enterprises enterprise NOUN issue-248 67 40 , , PUNCT issue-248 67 41 represented represent VERB issue-248 67 42 in in ADP issue-248 67 43 foreign foreign ADJ issue-248 67 44 scientific scientific ADJ issue-248 67 45 sources source NOUN issue-248 67 46 researches research VERB issue-248 67 47 ’ ' PUNCT issue-248 67 48 directions direction NOUN issue-248 67 49 of of ADP issue-248 67 50 the the DET issue-248 67 51 management management NOUN issue-248 67 52 accounting accounting NOUN issue-248 67 53 ( ( PUNCT issue-248 67 54 ma ma PROPN issue-248 67 55 ) ) PUNCT issue-248 67 56 operation operation NOUN issue-248 67 57 at at ADP issue-248 67 58 smalland smalland NOUN issue-248 67 59 medium medium ADJ issue-248 67 60 - - PUNCT issue-248 67 61 sized sized ADJ issue-248 67 62 enterprises enterprise NOUN issue-248 67 63 h h NOUN issue-248 67 64 . . PUNCT issue-248 67 65     SPACE issue-248 68 1 m m VERB issue-248 68 2 . . PUNCT issue-248 68 3     SPACE issue-248 69 1 a a DET issue-248 69 2 rm rm PROPN issue-248 69 3 ita ita PROPN issue-248 69 4 ge ge PROPN issue-248 69 5 , , PUNCT issue-248 69 6 a a PRON issue-248 69 7 . . PUNCT issue-248 69 8     SPACE issue-248 70 1 w w PROPN issue-248 70 2 eb eb PROPN issue-248 70 3 b b PROPN issue-248 70 4 ( ( PUNCT issue-248 70 5 2 2 NUM issue-248 70 6 01 01 NUM issue-248 70 7 3 3 NUM issue-248 70 8 ) ) PUNCT issue-248 70 9 ( ( PUNCT issue-248 70 10 c c NOUN issue-248 70 11 an an DET issue-248 70 12 ad ad NOUN issue-248 70 13 a a NOUN issue-248 70 14 ) ) PUNCT issue-248 70 15 m m NOUN issue-248 70 16 . . PUNCT issue-248 70 17     SPACE issue-248 71 1 l l NOUN issue-248 71 2 uc uc INTJ issue-248 71 3 as as ADP issue-248 71 4 , , PUNCT issue-248 71 5 m m PROPN issue-248 71 6 . . PUNCT issue-248 71 7     SPACE issue-248 72 1 p p PRON issue-248 72 2 ro ro PROPN issue-248 72 3 w w PROPN issue-248 72 4 le le PROPN issue-248 72 5 , , PUNCT issue-248 72 6 g g PROPN issue-248 72 7 . . PUNCT issue-248 72 8     SPACE issue-248 73 1 l l NOUN issue-248 73 2 ow ow INTJ issue-248 73 3 th th X issue-248 73 4 ( ( PUNCT issue-248 73 5 2 2 NUM issue-248 73 6 01 01 NUM issue-248 73 7 3 3 NUM issue-248 73 8 ) ) PUNCT issue-248 73 9 ( ( PUNCT issue-248 73 10 g g NOUN issue-248 73 11 re re ADP issue-248 73 12 at at ADP issue-248 73 13 b b PROPN issue-248 73 14 rit rit PROPN issue-248 73 15 ai ai NOUN issue-248 73 16 n n CCONJ issue-248 73 17 ) ) PUNCT issue-248 73 18 d d NOUN issue-248 73 19 . . PUNCT issue-248 73 20     SPACE issue-248 74 1 w w PROPN issue-248 74 2 ie ie X issue-248 74 3 de de X issue-248 74 4 m m PROPN issue-248 74 5 an an DET issue-248 74 6 n n PROPN issue-248 74 7 ( ( PUNCT issue-248 74 8 2 2 NUM issue-248 74 9 01 01 NUM issue-248 74 10 4 4 NUM issue-248 74 11 ) ) PUNCT issue-248 74 12 ( ( PUNCT issue-248 74 13 f f X issue-248 74 14 in in ADP issue-248 74 15 la la PROPN issue-248 74 16 nd nd ADV issue-248 74 17 ) ) PUNCT issue-248 74 18 l. l. PROPN issue-248 74 19     SPACE issue-248 74 20 b b PROPN issue-248 74 21 ro ro PROPN issue-248 74 22 cc cc PROPN issue-248 74 23 ar ar PROPN issue-248 74 24 do do PROPN issue-248 74 25 ( ( PUNCT issue-248 74 26 2 2 NUM issue-248 74 27 01 01 NUM issue-248 74 28 4 4 NUM issue-248 74 29 ) ) PUNCT issue-248 74 30 ( ( PUNCT issue-248 74 31 i i PRON issue-248 74 32 ta ta X issue-248 74 33 ly ly X issue-248 74 34 ) ) PUNCT issue-248 75 1 t. t. NOUN issue-248 75 2     SPACE issue-248 75 3 š š PROPN issue-248 75 4 es es X issue-248 75 5 ta ta X issue-248 75 6 nj nj PROPN issue-248 76 1 -p -p INTJ issue-248 76 2 er er INTJ issue-248 76 3 ić ić NOUN issue-248 76 4 , , PUNCT issue-248 76 5 s s PART issue-248 76 6 . . PUNCT issue-248 76 7     SPACE issue-248 77 1 k k PROPN issue-248 77 2 . . PUNCT issue-248 77 3     SPACE issue-248 78 1 k k PROPN issue-248 78 2 uk uk PROPN issue-248 78 3 ec ec PROPN issue-248 78 4 ( ( PUNCT issue-248 78 5 2 2 NUM issue-248 78 6 01 01 NUM issue-248 78 7 2 2 NUM issue-248 78 8 ) ) PUNCT issue-248 78 9 ( ( PUNCT issue-248 78 10 c c NOUN issue-248 78 11 ro ro X issue-248 78 12 at at ADP issue-248 78 13 ia ia PROPN issue-248 78 14 ) ) PUNCT issue-248 78 15 s. s. PROPN issue-248 78 16     SPACE issue-248 78 17 m m PROPN issue-248 78 18 ay ay PROPN issue-248 78 19 r r NOUN issue-248 78 20 ( ( PUNCT issue-248 78 21 20 20 NUM issue-248 78 22 11 11 NUM issue-248 78 23 ) ) PUNCT issue-248 78 24 ( ( PUNCT issue-248 78 25 sl sl INTJ issue-248 78 26 ov ov PROPN issue-248 78 27 ak ak PROPN issue-248 78 28 ia ia PROPN issue-248 78 29 ) ) PUNCT issue-248 78 30 e. e. PROPN issue-248 78 31     SPACE issue-248 78 32 p p PROPN issue-248 79 1 ap ap PROPN issue-248 79 2 az az PROPN issue-248 79 3 ov ov PROPN issue-248 79 4 , , PUNCT issue-248 79 5 l l PROPN issue-248 79 6 . . PUNCT issue-248 79 7     SPACE issue-248 80 1 m m VERB issue-248 80 2 ih ih PROPN issue-248 80 3 ay ay PROPN issue-248 80 4 lo lo PROPN issue-248 80 5 va va PROPN issue-248 80 6 ( ( PUNCT issue-248 80 7 2 2 NUM issue-248 80 8 01 01 NUM issue-248 80 9 4 4 NUM issue-248 80 10 ) ) PUNCT issue-248 80 11 ( ( PUNCT issue-248 80 12 b b X issue-248 80 13 ul ul INTJ issue-248 80 14 ga ga PROPN issue-248 80 15 ria ria PROPN issue-248 80 16 ) ) PUNCT issue-248 81 1 h h PROPN issue-248 81 2 .d .d ADJ issue-248 81 3 . . PUNCT issue-248 81 4     SPACE issue-248 82 1 r r NOUN issue-248 82 2 ufi ufi NOUN issue-248 82 3 no no INTJ issue-248 82 4 ( ( PUNCT issue-248 82 5 2 2 NUM issue-248 82 6 01 01 NUM issue-248 82 7 5 5 NUM issue-248 82 8 ) ) PUNCT issue-248 82 9 ( ( PUNCT issue-248 82 10 p p NOUN issue-248 82 11 hi hi INTJ issue-248 82 12 lip lip NOUN issue-248 82 13 pi pi PROPN issue-248 82 14 ne ne PROPN issue-248 82 15 s s PROPN issue-248 82 16 ) ) PUNCT issue-248 82 17 k k PROPN issue-248 82 18 . . PUNCT issue-248 82 19     SPACE issue-248 83 1 a a DET issue-248 83 2 hm hm INTJ issue-248 83 3 ad ad NOUN issue-248 83 4 ( ( PUNCT issue-248 83 5 2 2 NUM issue-248 83 6 01 01 NUM issue-248 83 7 4 4 NUM issue-248 83 8 ) ) PUNCT issue-248 83 9 ( ( PUNCT issue-248 83 10 m m VERB issue-248 83 11 al al PROPN issue-248 83 12 ay ay PROPN issue-248 83 13 sia sia PROPN issue-248 83 14 ) ) PUNCT issue-248 84 1 j. j. PROPN issue-248 84 2     SPACE issue-248 84 3 k k PROPN issue-248 84 4 ar ar PROPN issue-248 84 5 an an PROPN issue-248 84 6 ja ja PROPN issue-248 84 7 , , PUNCT issue-248 84 8 e e PROPN issue-248 84 9 . . PUNCT issue-248 84 10     SPACE issue-248 85 1 m m VERB issue-248 85 2 w w ADP issue-248 85 3 an an DET issue-248 85 4 gi gi NOUN issue-248 85 5 , , PUNCT issue-248 85 6 p. p. NOUN issue-248 85 7     SPACE issue-248 86 1 n n PRON issue-248 86 2 ya ya PROPN issue-248 86 3 an an DET issue-248 86 4 ga ga PROPN issue-248 86 5 ( ( PUNCT issue-248 86 6 2 2 NUM issue-248 86 7 01 01 NUM issue-248 86 8 2 2 NUM issue-248 86 9 ) ) PUNCT issue-248 86 10 ( ( PUNCT issue-248 86 11 k k PROPN issue-248 86 12 en en X issue-248 86 13 ya ya PROPN issue-248 86 14 ) ) PUNCT issue-248 86 15 to to ADP issue-248 86 16 ta ta ADP issue-248 86 17 l l NOUN issue-248 86 18 1 1 NUM issue-248 86 19 . . PUNCT issue-248 87 1 overall overall ADJ issue-248 87 2 quality quality NOUN issue-248 87 3 assessment assessment NOUN issue-248 87 4 of of ADP issue-248 87 5 the the DET issue-248 87 6 ma ma PROPN issue-248 87 7 in in ADP issue-248 87 8 smes sme NOUN issue-248 87 9 + + X issue-248 88 1 + + PUNCT issue-248 89 1 + + PUNCT issue-248 89 2 + + PUNCT issue-248 89 3 + + PUNCT issue-248 89 4 + + PUNCT issue-248 89 5 + + PUNCT issue-248 89 6 + + PUNCT issue-248 89 7 + + CCONJ issue-248 89 8 + + NUM issue-248 89 9 10 10 NUM issue-248 89 10 2 2 NUM issue-248 89 11 . . PUNCT issue-248 89 12 organization organization NOUN issue-248 89 13 of of ADP issue-248 89 14 the the DET issue-248 89 15 ma ma PROPN issue-248 89 16 + + PROPN issue-248 89 17 + + PUNCT issue-248 90 1 + + PUNCT issue-248 90 2 + + PUNCT issue-248 90 3 + + NUM issue-248 90 4 5 5 NUM issue-248 90 5 3 3 NUM issue-248 90 6 . . PUNCT issue-248 90 7 analysis analysis NOUN issue-248 90 8 of of ADP issue-248 90 9 the the DET issue-248 90 10 ma ma PROPN issue-248 90 11 methods method NOUN issue-248 90 12 that that PRON issue-248 90 13 are be AUX issue-248 90 14 used use VERB issue-248 90 15 + + CCONJ issue-248 91 1 + + PUNCT issue-248 91 2 + + PUNCT issue-248 91 3 + + PUNCT issue-248 91 4 + + PUNCT issue-248 91 5 + + PUNCT issue-248 91 6 + + PUNCT issue-248 91 7 + + PUNCT issue-248 91 8 + + CCONJ issue-248 91 9 9 9 NUM issue-248 91 10 4 4 NUM issue-248 91 11 . . PUNCT issue-248 92 1 the the DET issue-248 92 2 relationship relationship NOUN issue-248 92 3 between between ADP issue-248 92 4 accepted accept VERB issue-248 92 5 methods method NOUN issue-248 92 6 of of ADP issue-248 92 7 ma ma PROPN issue-248 92 8 and and CCONJ issue-248 92 9 : : PUNCT issue-248 92 10 – – PUNCT issue-248 92 11 the the DET issue-248 92 12 size size NOUN issue-248 92 13 of of ADP issue-248 92 14 smes sme NOUN issue-248 92 15 ; ; PUNCT issue-248 92 16 + + CCONJ issue-248 93 1 + + PUNCT issue-248 93 2 + + PUNCT issue-248 93 3 + + CCONJ issue-248 93 4 + + NUM issue-248 93 5 5 5 NUM issue-248 93 6 – – PUNCT issue-248 93 7 type type NOUN issue-248 93 8 of of ADP issue-248 93 9 the the DET issue-248 93 10 activity activity NOUN issue-248 93 11 ( ( PUNCT issue-248 93 12 productive productive ADJ issue-248 93 13 / / SYM issue-248 93 14 nonproductive nonproductive ADJ issue-248 93 15 ) ) PUNCT issue-248 93 16 ; ; PUNCT issue-248 94 1 + + PUNCT issue-248 95 1 + + PUNCT issue-248 95 2 + + PUNCT issue-248 95 3 + + CCONJ issue-248 95 4 + + SYM issue-248 95 5 5 5 NUM issue-248 95 6 – – PUNCT issue-248 95 7 organizational organizational ADJ issue-248 95 8 and and CCONJ issue-248 95 9 legal legal ADJ issue-248 95 10 form form NOUN issue-248 95 11 ; ; PUNCT issue-248 95 12 + + X issue-248 95 13 1 1 X issue-248 95 14 – – PUNCT issue-248 95 15 personality personality NOUN issue-248 95 16 features feature NOUN issue-248 95 17 of of ADP issue-248 95 18 the the DET issue-248 95 19 manager manager NOUN issue-248 95 20 ; ; PUNCT issue-248 95 21 + + CCONJ issue-248 96 1 + + PUNCT issue-248 97 1 + + CCONJ issue-248 97 2 + + SYM issue-248 97 3 4 4 NUM issue-248 97 4 – – PUNCT issue-248 97 5 involvement involvement NOUN issue-248 97 6 of of ADP issue-248 97 7 external external ADJ issue-248 97 8 consultants consultant NOUN issue-248 97 9 ; ; PUNCT issue-248 97 10 + + CCONJ issue-248 98 1 + + PUNCT issue-248 98 2 + + SYM issue-248 98 3 3 3 NUM issue-248 98 4 – – PUNCT issue-248 98 5 ways way NOUN issue-248 98 6 of of ADP issue-248 98 7 financing financing NOUN issue-248 98 8 ; ; PUNCT issue-248 98 9 + + CCONJ issue-248 98 10 + + SYM issue-248 98 11 2 2 NUM issue-248 98 12 – – PUNCT issue-248 98 13 investments investment NOUN issue-248 98 14 ; ; PUNCT issue-248 98 15 + + SYM issue-248 98 16 1 1 X issue-248 98 17 – – PUNCT issue-248 98 18 the the DET issue-248 98 19 orientation orientation NOUN issue-248 98 20 towards towards ADP issue-248 98 21 foreign foreign ADJ issue-248 98 22 markets market NOUN issue-248 98 23 . . PUNCT issue-248 99 1 + + PUNCT issue-248 100 1 + + PUNCT issue-248 100 2 + + CCONJ issue-248 100 3 3 3 NUM issue-248 100 4 5 5 NUM issue-248 100 5 . . PUNCT issue-248 101 1 investigation investigation NOUN issue-248 101 2 of of ADP issue-248 101 3 the the DET issue-248 101 4 main main ADJ issue-248 101 5 sources source NOUN issue-248 101 6 of of ADP issue-248 101 7 information information NOUN issue-248 101 8 acquisition acquisition NOUN issue-248 101 9 for for ADP issue-248 101 10 making make VERB issue-248 101 11 managerial managerial ADJ issue-248 101 12 decisions decision NOUN issue-248 101 13 + + CCONJ issue-248 101 14 1 1 NUM issue-248 101 15 6 6 NUM issue-248 101 16 . . PUNCT issue-248 102 1 the the DET issue-248 102 2 main main ADJ issue-248 102 3 directions direction NOUN issue-248 102 4 ’ ' PUNCT issue-248 102 5 analysis analysis NOUN issue-248 102 6 of of ADP issue-248 102 7 ma ma PROPN issue-248 102 8 information information NOUN issue-248 102 9 usage usage NOUN issue-248 102 10 + + CCONJ issue-248 103 1 + + PUNCT issue-248 103 2 + + PUNCT issue-248 103 3 + + PUNCT issue-248 103 4 + + NUM issue-248 103 5 5 5 NUM issue-248 103 6 7 7 NUM issue-248 103 7 . . PUNCT issue-248 103 8 reasons reason NOUN issue-248 103 9 for for ADP issue-248 103 10 the the DET issue-248 103 11 refusal refusal NOUN issue-248 103 12 of of ADP issue-248 103 13 smes sme NOUN issue-248 103 14 from from ADP issue-248 103 15 the the DET issue-248 103 16 application application NOUN issue-248 103 17 of of ADP issue-248 103 18 management management NOUN issue-248 103 19 accounting accounting NOUN issue-248 103 20 methods method NOUN issue-248 103 21 + + CCONJ issue-248 104 1 + + PUNCT issue-248 104 2 + + PUNCT issue-248 104 3 + + CCONJ issue-248 104 4 + + SYM issue-248 104 5 5 5 NUM issue-248 104 6 source source NOUN issue-248 104 7 : : PUNCT issue-248 104 8 compiled compile VERB issue-248 104 9 by by ADP issue-248 104 10 the the DET issue-248 104 11 author author NOUN issue-248 104 12 according accord VERB issue-248 104 13 to to ADP issue-248 104 14 the the DET issue-248 104 15 research research NOUN issue-248 104 16 results result VERB issue-248 104 17 baltic baltic ADJ issue-248 104 18 journal journal PROPN issue-248 104 19 of of ADP issue-248 104 20 economic economic ADJ issue-248 104 21 studies study NOUN issue-248 104 22 274 274 NUM issue-248 104 23 vol vol NOUN issue-248 104 24 . . PUNCT issue-248 105 1 3 3 NUM issue-248 105 2 , , PUNCT issue-248 105 3 no no INTJ issue-248 105 4 . . NOUN issue-248 105 5 4 4 NUM issue-248 105 6 , , PUNCT issue-248 105 7 2017 2017 NUM issue-248 105 8 allows allow VERB issue-248 105 9 them they PRON issue-248 105 10 better well ADV issue-248 105 11 understand understand VERB issue-248 105 12 what what PRON issue-248 105 13 is be AUX issue-248 105 14 taking take VERB issue-248 105 15 place place NOUN issue-248 105 16 and and CCONJ issue-248 105 17 , , PUNCT issue-248 105 18 therefore therefore ADV issue-248 105 19 , , PUNCT issue-248 105 20 provides provide VERB issue-248 105 21 the the DET issue-248 105 22 wider wide ADJ issue-248 105 23 control control NOUN issue-248 105 24 over over ADP issue-248 105 25 the the DET issue-248 105 26 enterprise enterprise NOUN issue-248 105 27 activities activity NOUN issue-248 105 28 . . PUNCT issue-248 106 1 therefore therefore ADV issue-248 106 2 , , PUNCT issue-248 106 3 they they PRON issue-248 106 4 are be AUX issue-248 106 5 not not PART issue-248 106 6 inclined inclined ADJ issue-248 106 7 to to PART issue-248 106 8 engage engage VERB issue-248 106 9 accountants accountant NOUN issue-248 106 10 specializing specialize VERB issue-248 106 11 in in ADP issue-248 106 12 managerial managerial ADJ issue-248 106 13 accounting accounting NOUN issue-248 106 14 for for ADP issue-248 106 15 this this DET issue-248 106 16 work work NOUN issue-248 106 17 . . PUNCT issue-248 107 1 a a DET issue-248 107 2 similar similar ADJ issue-248 107 3 situation situation NOUN issue-248 107 4 has have AUX issue-248 107 5 arisen arise VERB issue-248 107 6 in in ADP issue-248 107 7 the the DET issue-248 107 8 hotel hotel NOUN issue-248 107 9 “ " PUNCT issue-248 107 10 rantalina rantalina NOUN issue-248 107 11 ” " PUNCT issue-248 107 12 ( ( PUNCT issue-248 107 13 finland finland PROPN issue-248 107 14 ) ) PUNCT issue-248 107 15 , , PUNCT issue-248 107 16 where where SCONJ issue-248 107 17 managerial managerial ADJ issue-248 107 18 accounting accounting NOUN issue-248 107 19 was be AUX issue-248 107 20 not not PART issue-248 107 21 provided provide VERB issue-248 107 22 by by ADP issue-248 107 23 a a DET issue-248 107 24 qualified qualified ADJ issue-248 107 25 accountant accountant NOUN issue-248 107 26 - - PUNCT issue-248 107 27 analyst analyst NOUN issue-248 107 28 of of ADP issue-248 107 29 accounting accounting NOUN issue-248 107 30 but but CCONJ issue-248 107 31 only only ADV issue-248 107 32 by by ADP issue-248 107 33 a a DET issue-248 107 34 manager manager NOUN issue-248 107 35 ( ( PUNCT issue-248 107 36 wiedemann wiedemann PROPN issue-248 107 37 , , PUNCT issue-248 107 38 2014 2014 NUM issue-248 107 39 ) ) PUNCT issue-248 107 40 . . PUNCT issue-248 108 1 research research NOUN issue-248 108 2 of of ADP issue-248 108 3 slovak slovak ADJ issue-248 108 4 scholars scholar NOUN issue-248 108 5 indicates indicate VERB issue-248 108 6 that that SCONJ issue-248 108 7 in in ADP issue-248 108 8 less less ADJ issue-248 108 9 than than ADP issue-248 108 10 5 5 NUM issue-248 108 11 % % NOUN issue-248 108 12 of of ADP issue-248 108 13 smes sme NOUN issue-248 108 14 exists exist VERB issue-248 108 15 a a DET issue-248 108 16 separate separate ADJ issue-248 108 17 management management NOUN issue-248 108 18 accounting accounting NOUN issue-248 108 19 unit unit NOUN issue-248 108 20 ( ( PUNCT issue-248 108 21 mayr mayr PROPN issue-248 108 22 , , PUNCT issue-248 108 23 2011 2011 NUM issue-248 108 24 ) ) PUNCT issue-248 108 25 , , PUNCT issue-248 108 26 while while SCONJ issue-248 108 27 22 22 NUM issue-248 108 28 % % NOUN issue-248 108 29 of of ADP issue-248 108 30 croatian croatian ADJ issue-248 108 31 smes sme NOUN issue-248 108 32 receive receive VERB issue-248 108 33 the the DET issue-248 108 34 advisory advisory ADJ issue-248 108 35 services service NOUN issue-248 108 36 related relate VERB issue-248 108 37 to to ADP issue-248 108 38 management management NOUN issue-248 108 39 information information NOUN issue-248 108 40 from from ADP issue-248 108 41 specialized specialized ADJ issue-248 108 42 accounting accounting NOUN issue-248 108 43 firms firm NOUN issue-248 108 44 ( ( PUNCT issue-248 108 45 external external ADJ issue-248 108 46 consultants consultant NOUN issue-248 108 47 ) ) PUNCT issue-248 108 48 , , PUNCT issue-248 108 49 that that PRON issue-248 108 50 promote promote VERB issue-248 108 51 a a DET issue-248 108 52 wider wide ADJ issue-248 108 53 use use NOUN issue-248 108 54 of of ADP issue-248 108 55 management management NOUN issue-248 108 56 accounting accounting NOUN issue-248 108 57 techniques technique NOUN issue-248 108 58 at at ADP issue-248 108 59 these these DET issue-248 108 60 enterprises enterprise NOUN issue-248 108 61 ( ( PUNCT issue-248 108 62 šestanjperić šestanjperić NOUN issue-248 108 63 & & CCONJ issue-248 108 64 kukec kukec PROPN issue-248 108 65 , , PUNCT issue-248 108 66 2012 2012 NUM issue-248 108 67 ) ) PUNCT issue-248 108 68 . . PUNCT issue-248 109 1 a a DET issue-248 109 2 significant significant ADJ issue-248 109 3 influence influence NOUN issue-248 109 4 on on ADP issue-248 109 5 the the DET issue-248 109 6 use use NOUN issue-248 109 7 of of ADP issue-248 109 8 management management NOUN issue-248 109 9 accounting accounting NOUN issue-248 109 10 information information NOUN issue-248 109 11 has have VERB issue-248 109 12 a a DET issue-248 109 13 kind kind NOUN issue-248 109 14 of of ADP issue-248 109 15 activity activity NOUN issue-248 109 16 . . PUNCT issue-248 110 1 according accord VERB issue-248 110 2 to to ADP issue-248 110 3 the the DET issue-248 110 4 canadian canadian ADJ issue-248 110 5 scholars scholar NOUN issue-248 110 6 ’ ' PUNCT issue-248 110 7 research research VERB issue-248 110 8 the the DET issue-248 110 9 percentage percentage NOUN issue-248 110 10 of of ADP issue-248 110 11 usage usage NOUN issue-248 110 12 the the DET issue-248 110 13 management management NOUN issue-248 110 14 accounting accounting NOUN issue-248 110 15 tools tool NOUN issue-248 110 16 in in ADP issue-248 110 17 manufacturing manufacturing NOUN issue-248 110 18 firms firm NOUN issue-248 110 19 is be AUX issue-248 110 20 higher high ADJ issue-248 110 21 than than ADP issue-248 110 22 in in ADP issue-248 110 23 non non ADJ issue-248 110 24 - - ADJ issue-248 110 25 productive productive ADJ issue-248 110 26 ( ( PUNCT issue-248 110 27 armitage armitage PROPN issue-248 110 28 & & CCONJ issue-248 110 29 webb webb PROPN issue-248 110 30 , , PUNCT issue-248 110 31 2013 2013 NUM issue-248 110 32 ) ) PUNCT issue-248 110 33 . . PUNCT issue-248 111 1 the the DET issue-248 111 2 sample sample NOUN issue-248 111 3 of of ADP issue-248 111 4 the the DET issue-248 111 5 scientists scientist NOUN issue-248 111 6 ’ ' PUNCT issue-248 111 7 survey survey NOUN issue-248 111 8 ( ( PUNCT issue-248 111 9 l. l. PROPN issue-248 111 10 broccardo broccardo PROPN issue-248 111 11 ( ( PUNCT issue-248 111 12 2014 2014 NUM issue-248 111 13 ) ) PUNCT issue-248 111 14 ( ( PUNCT issue-248 111 15 italy italy PROPN issue-248 111 16 ) ) PUNCT issue-248 111 17 , , PUNCT issue-248 111 18 h. h. PROPN issue-248 111 19 rufino rufino PROPN issue-248 111 20 ( ( PUNCT issue-248 111 21 2015 2015 NUM issue-248 111 22 ) ) PUNCT issue-248 111 23 ( ( PUNCT issue-248 111 24 philippines philippine NOUN issue-248 111 25 ) ) PUNCT issue-248 111 26 , , PUNCT issue-248 111 27 k. k. PROPN issue-248 111 28 ahmed ahmed PROPN issue-248 111 29 ( ( PUNCT issue-248 111 30 2014 2014 NUM issue-248 111 31 ) ) PUNCT issue-248 111 32 ( ( PUNCT issue-248 111 33 malaysia malaysia NOUN issue-248 111 34 ) ) PUNCT issue-248 111 35 ) ) PUNCT issue-248 111 36 consisted consist VERB issue-248 111 37 only only ADV issue-248 111 38 of of ADP issue-248 111 39 manufacturing manufacture VERB issue-248 111 40 smes sme NOUN issue-248 111 41 that that PRON issue-248 111 42 confirms confirm VERB issue-248 111 43 the the DET issue-248 111 44 higher high ADJ issue-248 111 45 activity activity NOUN issue-248 111 46 of of ADP issue-248 111 47 managerial managerial ADJ issue-248 111 48 accounting accounting NOUN issue-248 111 49 introduction introduction NOUN issue-248 111 50 in in ADP issue-248 111 51 the the DET issue-248 111 52 practice practice NOUN issue-248 111 53 of of ADP issue-248 111 54 this this DET issue-248 111 55 enterprises enterprise NOUN issue-248 111 56 group group NOUN issue-248 111 57 . . PUNCT issue-248 112 1 british british PROPN issue-248 112 2 scholars scholar NOUN issue-248 112 3 also also ADV issue-248 112 4 emphasize emphasize VERB issue-248 112 5 the the DET issue-248 112 6 relationship relationship NOUN issue-248 112 7 of of ADP issue-248 112 8 activity activity NOUN issue-248 112 9 ’s ’s PART issue-248 112 10 kind kind NOUN issue-248 112 11 with with ADP issue-248 112 12 certain certain ADJ issue-248 112 13 management management NOUN issue-248 112 14 accounting accounting NOUN issue-248 112 15 methods method NOUN issue-248 112 16 ( ( PUNCT issue-248 112 17 budgeting budgeting NOUN issue-248 112 18 , , PUNCT issue-248 112 19 cvp cvp NOUN issue-248 112 20 analysis analysis NOUN issue-248 112 21 ) ) PUNCT issue-248 112 22 since since SCONJ issue-248 112 23 it it PRON issue-248 112 24 influences influence VERB issue-248 112 25 the the DET issue-248 112 26 ability ability NOUN issue-248 112 27 to to PART issue-248 112 28 revenue revenue NOUN issue-248 112 29 and and CCONJ issue-248 112 30 expenditures expenditure NOUN issue-248 112 31 forecast forecast VERB issue-248 112 32 with with ADP issue-248 112 33 a a DET issue-248 112 34 sufficient sufficient ADJ issue-248 112 35 level level NOUN issue-248 112 36 of of ADP issue-248 112 37 accuracy accuracy NOUN issue-248 112 38 ( ( PUNCT issue-248 112 39 lucas lucas PROPN issue-248 112 40 , , PUNCT issue-248 112 41 prowle prowle ADJ issue-248 112 42 & & CCONJ issue-248 112 43 lowth lowth PROPN issue-248 112 44 , , PUNCT issue-248 112 45 2013 2013 NUM issue-248 112 46 ) ) PUNCT issue-248 112 47 . . PUNCT issue-248 113 1 in in ADP issue-248 113 2 the the DET issue-248 113 3 practice practice NOUN issue-248 113 4 of of ADP issue-248 113 5 foreign foreign ADJ issue-248 113 6 scientists scientist NOUN issue-248 113 7 , , PUNCT issue-248 113 8 the the DET issue-248 113 9 object object NOUN issue-248 113 10 of of ADP issue-248 113 11 research research NOUN issue-248 113 12 is be AUX issue-248 113 13 the the DET issue-248 113 14 process process NOUN issue-248 113 15 of of ADP issue-248 113 16 conducting conduct VERB issue-248 113 17 the the DET issue-248 113 18 management management NOUN issue-248 113 19 accounting account VERB issue-248 113 20 at at ADP issue-248 113 21 smalland smalland NOUN issue-248 113 22 medium medium ADJ issue-248 113 23 - - PUNCT issue-248 113 24 sized sized ADJ issue-248 113 25 enterprises enterprise NOUN issue-248 113 26 , , PUNCT issue-248 113 27 but but CCONJ issue-248 113 28 in in ADP issue-248 113 29 some some DET issue-248 113 30 countries country NOUN issue-248 113 31 ( ( PUNCT issue-248 113 32 like like ADP issue-248 113 33 italy italy PROPN issue-248 113 34 ) ) PUNCT issue-248 113 35 microenterprises microenterprise NOUN issue-248 113 36 are be AUX issue-248 113 37 also also ADV issue-248 113 38 distinguished distinguish VERB issue-248 113 39 ( ( PUNCT issue-248 113 40 broccardo broccardo ADJ issue-248 113 41 , , PUNCT issue-248 113 42 2014 2014 NUM issue-248 113 43 ) ) PUNCT issue-248 113 44 . . PUNCT issue-248 114 1 therefore therefore ADV issue-248 114 2 , , PUNCT issue-248 114 3 one one NUM issue-248 114 4 of of ADP issue-248 114 5 the the DET issue-248 114 6 research research NOUN issue-248 114 7 directions direction NOUN issue-248 114 8 is be AUX issue-248 114 9 the the DET issue-248 114 10 study study NOUN issue-248 114 11 of of ADP issue-248 114 12 the the DET issue-248 114 13 relationship relationship NOUN issue-248 114 14 between between ADP issue-248 114 15 volume volume NOUN issue-248 114 16 and and CCONJ issue-248 114 17 level level NOUN issue-248 114 18 of of ADP issue-248 114 19 management management NOUN issue-248 114 20 accounting accounting NOUN issue-248 114 21 methods method NOUN issue-248 114 22 ’ ' PUNCT issue-248 114 23 application application NOUN issue-248 114 24 . . PUNCT issue-248 115 1 the the DET issue-248 115 2 results result NOUN issue-248 115 3 of of ADP issue-248 115 4 most most ADJ issue-248 115 5 studies study NOUN issue-248 115 6 have have AUX issue-248 115 7 shown show VERB issue-248 115 8 that that SCONJ issue-248 115 9 management management NOUN issue-248 115 10 accounting accounting NOUN issue-248 115 11 practices practice NOUN issue-248 115 12 are be AUX issue-248 115 13 more more ADV issue-248 115 14 acceptable acceptable ADJ issue-248 115 15 in in ADP issue-248 115 16 medium medium ADJ issue-248 115 17 - - PUNCT issue-248 115 18 sized sized ADJ issue-248 115 19 enterprises enterprise NOUN issue-248 115 20 . . PUNCT issue-248 116 1 in in ADP issue-248 116 2 the the DET issue-248 116 3 case case NOUN issue-248 116 4 when when SCONJ issue-248 116 5 the the DET issue-248 116 6 number number NOUN issue-248 116 7 of of ADP issue-248 116 8 using use VERB issue-248 116 9 methods method NOUN issue-248 116 10 at at ADP issue-248 116 11 smalland smalland NOUN issue-248 116 12 medium medium ADJ issue-248 116 13 - - PUNCT issue-248 116 14 sized sized ADJ issue-248 116 15 enterprises enterprise NOUN issue-248 116 16 coincides coincide VERB issue-248 116 17 , , PUNCT issue-248 116 18 then then ADV issue-248 116 19 at at ADP issue-248 116 20 medium medium ADJ issue-248 116 21 - - PUNCT issue-248 116 22 sized sized ADJ issue-248 116 23 enterprises enterprise NOUN issue-248 116 24 they they PRON issue-248 116 25 are be AUX issue-248 116 26 applied apply VERB issue-248 116 27 at at ADP issue-248 116 28 a a DET issue-248 116 29 higher high ADJ issue-248 116 30 level level NOUN issue-248 116 31 . . PUNCT issue-248 117 1 for for ADP issue-248 117 2 example example NOUN issue-248 117 3 , , PUNCT issue-248 117 4 a a DET issue-248 117 5 study study NOUN issue-248 117 6 of of ADP issue-248 117 7 l. l. PROPN issue-248 117 8 broccardo broccardo PROPN issue-248 117 9 ( ( PUNCT issue-248 117 10 2014 2014 NUM issue-248 117 11 ) ) PUNCT issue-248 117 12 ( ( PUNCT issue-248 117 13 italy italy PROPN issue-248 117 14 ) ) PUNCT issue-248 117 15 shows show VERB issue-248 117 16 that that SCONJ issue-248 117 17 accounting accounting NOUN issue-248 117 18 tools tool NOUN issue-248 117 19 are be AUX issue-248 117 20 used use VERB issue-248 117 21 by by ADP issue-248 117 22 74 74 NUM issue-248 117 23 % % NOUN issue-248 117 24 of of ADP issue-248 117 25 microenterprises microenterprise NOUN issue-248 117 26 , , PUNCT issue-248 117 27 90 90 NUM issue-248 117 28 % % NOUN issue-248 117 29 of of ADP issue-248 117 30 small small ADJ issue-248 117 31 and and CCONJ issue-248 117 32 92 92 NUM issue-248 117 33 % % NOUN issue-248 117 34 of of ADP issue-248 117 35 medium medium ADJ issue-248 117 36 - - PUNCT issue-248 117 37 sized sized ADJ issue-248 117 38 enterprises enterprise NOUN issue-248 117 39 ; ; PUNCT issue-248 117 40 then then ADV issue-248 117 41 most most ADJ issue-248 117 42 of of ADP issue-248 117 43 these these DET issue-248 117 44 microenterprises microenterprise NOUN issue-248 117 45 ( ( PUNCT issue-248 117 46 30 30 NUM issue-248 117 47 % % NOUN issue-248 117 48 ) ) PUNCT issue-248 117 49 have have AUX issue-248 117 50 used use VERB issue-248 117 51 4 4 NUM issue-248 117 52 - - SYM issue-248 117 53 6 6 NUM issue-248 117 54 methods method NOUN issue-248 117 55 of of ADP issue-248 117 56 management management NOUN issue-248 117 57 accounting accounting NOUN issue-248 117 58 , , PUNCT issue-248 117 59 while while SCONJ issue-248 117 60 40 40 NUM issue-248 117 61 % % NOUN issue-248 117 62 of of ADP issue-248 117 63 small small ADJ issue-248 117 64 and and CCONJ issue-248 117 65 46 46 NUM issue-248 117 66 % % NOUN issue-248 117 67 of of ADP issue-248 117 68 medium medium ADJ issue-248 117 69 - - PUNCT issue-248 117 70 sized sized ADJ issue-248 117 71 enterprises enterprise NOUN issue-248 117 72 have have AUX issue-248 117 73 used use VERB issue-248 117 74 nearly nearly ADV issue-248 117 75 7 7 NUM issue-248 117 76 - - SYM issue-248 117 77 9 9 NUM issue-248 117 78 tools tool NOUN issue-248 117 79 . . PUNCT issue-248 118 1 the the DET issue-248 118 2 quantitative quantitative ADJ issue-248 118 3 and and CCONJ issue-248 118 4 qualitative qualitative ADJ issue-248 118 5 level level NOUN issue-248 118 6 of of ADP issue-248 118 7 conducting conduct VERB issue-248 118 8 the the DET issue-248 118 9 management management NOUN issue-248 118 10 accounting accounting NOUN issue-248 118 11 techniques technique NOUN issue-248 118 12 has have AUX issue-248 118 13 been be AUX issue-248 118 14 significantly significantly ADV issue-248 118 15 increased increase VERB issue-248 118 16 in in ADP issue-248 118 17 conditions condition NOUN issue-248 118 18 of of ADP issue-248 118 19 the the DET issue-248 118 20 availability availability NOUN issue-248 118 21 of of ADP issue-248 118 22 economic economic ADJ issue-248 118 23 education education NOUN issue-248 118 24 or or CCONJ issue-248 118 25 specialized specialized ADJ issue-248 118 26 training training NOUN issue-248 118 27 , , PUNCT issue-248 118 28 seminars seminar NOUN issue-248 118 29 hold hold VERB issue-248 118 30 by by ADP issue-248 118 31 smes sme NOUN issue-248 118 32 owner owner NOUN issue-248 118 33 or or CCONJ issue-248 118 34 manager manager NOUN issue-248 118 35 , , PUNCT issue-248 118 36 his his PRON issue-248 118 37 participation participation NOUN issue-248 118 38 in in ADP issue-248 118 39 the the DET issue-248 118 40 process process NOUN issue-248 118 41 of of ADP issue-248 118 42 preparation preparation NOUN issue-248 118 43 of of ADP issue-248 118 44 management management NOUN issue-248 118 45 information information NOUN issue-248 118 46 ; ; PUNCT issue-248 118 47 the the DET issue-248 118 48 need need NOUN issue-248 118 49 for for ADP issue-248 118 50 attracting attract VERB issue-248 118 51 bank bank NOUN issue-248 118 52 loans loan NOUN issue-248 118 53 or or CCONJ issue-248 118 54 the the DET issue-248 118 55 founders founder NOUN issue-248 118 56 ’ ’ PART issue-248 118 57 requirements requirement NOUN issue-248 118 58 for for ADP issue-248 118 59 the the DET issue-248 118 60 compilation compilation NOUN issue-248 118 61 and and CCONJ issue-248 118 62 submission submission NOUN issue-248 118 63 the the DET issue-248 118 64 management management NOUN issue-248 118 65 reporting report VERB issue-248 118 66 for for ADP issue-248 118 67 their their PRON issue-248 118 68 consideration consideration NOUN issue-248 118 69 ; ; PUNCT issue-248 118 70 the the DET issue-248 118 71 volume volume NOUN issue-248 118 72 of of ADP issue-248 118 73 investment investment NOUN issue-248 118 74 in in ADP issue-248 118 75 various various ADJ issue-248 118 76 enterprise enterprise NOUN issue-248 118 77 fields field NOUN issue-248 118 78 , , PUNCT issue-248 118 79 and and CCONJ issue-248 118 80 the the DET issue-248 118 81 orientation orientation NOUN issue-248 118 82 of of ADP issue-248 118 83 smes sme NOUN issue-248 118 84 to to PART issue-248 118 85 trade trade VERB issue-248 118 86 in in ADP issue-248 118 87 foreign foreign ADJ issue-248 118 88 markets market NOUN issue-248 118 89 . . PUNCT issue-248 119 1 all all DET issue-248 119 2 these these DET issue-248 119 3 aspects aspect NOUN issue-248 119 4 could could AUX issue-248 119 5 be be AUX issue-248 119 6 confirmed confirm VERB issue-248 119 7 by by ADP issue-248 119 8 the the DET issue-248 119 9 studies study NOUN issue-248 119 10 ’ ' PUNCT issue-248 119 11 results result NOUN issue-248 119 12 of of ADP issue-248 119 13 : : PUNCT issue-248 119 14 k. k. PROPN issue-248 119 15 ahmad ahmad PROPN issue-248 119 16 ( ( PUNCT issue-248 119 17 malaysia malaysia PROPN issue-248 119 18 ) ) PUNCT issue-248 119 19 , , PUNCT issue-248 119 20 l. l. PROPN issue-248 119 21 broccardo broccardo PROPN issue-248 119 22 ( ( PUNCT issue-248 119 23 italy italy PROPN issue-248 119 24 ) ) PUNCT issue-248 119 25 , , PUNCT issue-248 119 26 d. d. PROPN issue-248 119 27 wiedemann wiedemann PROPN issue-248 119 28 ( ( PUNCT issue-248 119 29 finland finland PROPN issue-248 119 30 ) ) PUNCT issue-248 119 31 , , PUNCT issue-248 119 32 s. s. PROPN issue-248 119 33 kukec kukec PROPN issue-248 119 34 ( ( PUNCT issue-248 119 35 croatia croatia PROPN issue-248 119 36 ) ) PUNCT issue-248 119 37 , , PUNCT issue-248 119 38 g. g. PROPN issue-248 119 39 lowth lowth PROPN issue-248 119 40 ( ( PUNCT issue-248 119 41 great great ADJ issue-248 119 42 britain britain PROPN issue-248 119 43 ) ) PUNCT issue-248 119 44 , , PUNCT issue-248 119 45 m. m. NOUN issue-248 119 46 lucas lucas PROPN issue-248 119 47 ( ( PUNCT issue-248 119 48 great great ADJ issue-248 119 49 britain britain PROPN issue-248 119 50 ) ) PUNCT issue-248 119 51 , , PUNCT issue-248 119 52 l. l. PROPN issue-248 119 53 mikhaylova mikhaylova PROPN issue-248 119 54 ( ( PUNCT issue-248 119 55 bulgaria bulgaria PROPN issue-248 119 56 ) ) PUNCT issue-248 119 57 , , PUNCT issue-248 119 58 e. e. PROPN issue-248 119 59 papazov papazov PROPN issue-248 119 60 ( ( PUNCT issue-248 119 61 bulgaria bulgaria PROPN issue-248 119 62 ) ) PUNCT issue-248 119 63 , , PUNCT issue-248 119 64 m. m. NOUN issue-248 119 65 prowle prowle PROPN issue-248 119 66 ( ( PUNCT issue-248 119 67 great great ADJ issue-248 119 68 britain britain PROPN issue-248 119 69 ) ) PUNCT issue-248 119 70 , , PUNCT issue-248 119 71 t. t. PROPN issue-248 119 72 šestanj šestanj PROPN issue-248 119 73 - - PUNCT issue-248 119 74 perić perić NOUN issue-248 119 75 ( ( PUNCT issue-248 119 76 croatia croatia PROPN issue-248 119 77 ) ) PUNCT issue-248 119 78 . . PUNCT issue-248 120 1 it it PRON issue-248 120 2 should should AUX issue-248 120 3 be be AUX issue-248 120 4 emphasized emphasize VERB issue-248 120 5 that that SCONJ issue-248 120 6 the the DET issue-248 120 7 study study NOUN issue-248 120 8 of of ADP issue-248 120 9 methods method NOUN issue-248 120 10 and and CCONJ issue-248 120 11 tools tool NOUN issue-248 120 12 of of ADP issue-248 120 13 managerial managerial ADJ issue-248 120 14 accounting accounting NOUN issue-248 120 15 on on ADP issue-248 120 16 selected select VERB issue-248 120 17 smes sme NOUN issue-248 120 18 is be AUX issue-248 120 19 the the DET issue-248 120 20 important important ADJ issue-248 120 21 direction direction NOUN issue-248 120 22 of of ADP issue-248 120 23 the the DET issue-248 120 24 research research NOUN issue-248 120 25 . . PUNCT issue-248 121 1 since since SCONJ issue-248 121 2 researchers researcher NOUN issue-248 121 3 have have AUX issue-248 121 4 used use VERB issue-248 121 5 the the DET issue-248 121 6 different different ADJ issue-248 121 7 volumes volume NOUN issue-248 121 8 of of ADP issue-248 121 9 a a DET issue-248 121 10 sample sample NOUN issue-248 121 11 of of ADP issue-248 121 12 smes sme NOUN issue-248 121 13 , , PUNCT issue-248 121 14 then then ADV issue-248 121 15 , , PUNCT issue-248 121 16 for for ADP issue-248 121 17 a a DET issue-248 121 18 comparison comparison NOUN issue-248 121 19 , , PUNCT issue-248 121 20 we we PRON issue-248 121 21 divide divide VERB issue-248 121 22 the the DET issue-248 121 23 smes sme NOUN issue-248 121 24 into into ADP issue-248 121 25 five five NUM issue-248 121 26 groups group NOUN issue-248 121 27 , , PUNCT issue-248 121 28 depending depend VERB issue-248 121 29 on on ADP issue-248 121 30 the the DET issue-248 121 31 positive positive ADJ issue-248 121 32 answer answer NOUN issue-248 121 33 concerning concern VERB issue-248 121 34 the the DET issue-248 121 35 use use NOUN issue-248 121 36 of of ADP issue-248 121 37 a a DET issue-248 121 38 particular particular ADJ issue-248 121 39 method method NOUN issue-248 121 40 or or CCONJ issue-248 121 41 management management NOUN issue-248 121 42 accounting accounting NOUN issue-248 121 43 tool tool NOUN issue-248 121 44 , , PUNCT issue-248 121 45 with with ADP issue-248 121 46 the the DET issue-248 121 47 assignment assignment NOUN issue-248 121 48 to to ADP issue-248 121 49 each each DET issue-248 121 50 group group NOUN issue-248 121 51 the the DET issue-248 121 52 rank rank NOUN issue-248 121 53 on on ADP issue-248 121 54 a a DET issue-248 121 55 five five NUM issue-248 121 56 - - PUNCT issue-248 121 57 point point NOUN issue-248 121 58 scale scale NOUN issue-248 121 59 . . PUNCT issue-248 122 1 the the DET issue-248 122 2 summarized summarize VERB issue-248 122 3 data datum NOUN issue-248 122 4 on on ADP issue-248 122 5 the the DET issue-248 122 6 use use NOUN issue-248 122 7 of of ADP issue-248 122 8 methods method NOUN issue-248 122 9 and and CCONJ issue-248 122 10 tools tool NOUN issue-248 122 11 of of ADP issue-248 122 12 management management NOUN issue-248 122 13 accounting accounting NOUN issue-248 122 14 at at ADP issue-248 122 15 foreign foreign ADJ issue-248 122 16 enterprises enterprise NOUN issue-248 122 17 are be AUX issue-248 122 18 presented present VERB issue-248 122 19 in in ADP issue-248 122 20 table table NOUN issue-248 122 21 2 2 NUM issue-248 122 22 . . PUNCT issue-248 123 1 the the DET issue-248 123 2 results result NOUN issue-248 123 3 of of ADP issue-248 123 4 the the DET issue-248 123 5 research research NOUN issue-248 123 6 have have AUX issue-248 123 7 shown show VERB issue-248 123 8 that that SCONJ issue-248 123 9 most most ADJ issue-248 123 10 of of ADP issue-248 123 11 smes sme NOUN issue-248 123 12 use use VERB issue-248 123 13 : : PUNCT issue-248 123 14 typical typical ADJ issue-248 123 15 costing cost VERB issue-248 123 16 systems system NOUN issue-248 123 17 ( ( PUNCT issue-248 123 18 process process NOUN issue-248 123 19 costing costing NOUN issue-248 123 20 , , PUNCT issue-248 123 21 joborder joborder ADV issue-248 123 22 costing costing NOUN issue-248 123 23 ) ) PUNCT issue-248 123 24 , , PUNCT issue-248 123 25 standard standard ADJ issue-248 123 26 costing cost VERB issue-248 123 27 system system NOUN issue-248 123 28 , , PUNCT issue-248 123 29 operating operating NOUN issue-248 123 30 budgets budget NOUN issue-248 123 31 , , PUNCT issue-248 123 32 cost cost NOUN issue-248 123 33 - - PUNCT issue-248 123 34 volume volume NOUN issue-248 123 35 - - PUNCT issue-248 123 36 profit profit NOUN issue-248 123 37 ( ( PUNCT issue-248 123 38 cvp cvp NOUN issue-248 123 39 ) ) PUNCT issue-248 123 40 analysis analysis NOUN issue-248 123 41 , , PUNCT issue-248 123 42 and and CCONJ issue-248 123 43 financial financial ADJ issue-248 123 44 statement statement NOUN issue-248 123 45 analysis analysis NOUN issue-248 123 46 . . PUNCT issue-248 124 1 meanwhile meanwhile ADV issue-248 124 2 , , PUNCT issue-248 124 3 less less ADJ issue-248 124 4 share share NOUN issue-248 124 5 of of ADP issue-248 124 6 smes sme NOUN issue-248 124 7 uses use VERB issue-248 124 8 the the DET issue-248 124 9 variable variable NOUN issue-248 124 10 costing cost VERB issue-248 124 11 system system NOUN issue-248 124 12 , , PUNCT issue-248 124 13 responsibility responsibility NOUN issue-248 124 14 accounting accounting NOUN issue-248 124 15 , , PUNCT issue-248 124 16 capital capital NOUN issue-248 124 17 budgets budget NOUN issue-248 124 18 ’ ' PUNCT issue-248 124 19 conducting conduct VERB issue-248 124 20 . . PUNCT issue-248 125 1 taking take VERB issue-248 125 2 into into ADP issue-248 125 3 consideration consideration NOUN issue-248 125 4 the the DET issue-248 125 5 strategic strategic ADJ issue-248 125 6 accounting accounting NOUN issue-248 125 7 methods method NOUN issue-248 125 8 , , PUNCT issue-248 125 9 the the DET issue-248 125 10 most most ADV issue-248 125 11 common common ADJ issue-248 125 12 are be AUX issue-248 125 13 swot swot NOUN issue-248 125 14 - - PUNCT issue-248 125 15 analysis analysis NOUN issue-248 125 16 , , PUNCT issue-248 125 17 target target NOUN issue-248 125 18 costing costing NOUN issue-248 125 19 , , PUNCT issue-248 125 20 benchmarking benchmarking NOUN issue-248 125 21 , , PUNCT issue-248 125 22 activity activity NOUN issue-248 125 23 - - PUNCT issue-248 125 24 based base VERB issue-248 125 25 costing costing NOUN issue-248 125 26 and and CCONJ issue-248 125 27 performance performance NOUN issue-248 125 28 measurement measurement NOUN issue-248 125 29 system system NOUN issue-248 125 30 . . PUNCT issue-248 126 1 by by ADP issue-248 126 2 comparing compare VERB issue-248 126 3 the the DET issue-248 126 4 level level NOUN issue-248 126 5 of of ADP issue-248 126 6 usage usage NOUN issue-248 126 7 of of ADP issue-248 126 8 the the DET issue-248 126 9 operational operational ADJ issue-248 126 10 and and CCONJ issue-248 126 11 strategic strategic ADJ issue-248 126 12 management management NOUN issue-248 126 13 accounting accounting NOUN issue-248 126 14 methods method NOUN issue-248 126 15 , , PUNCT issue-248 126 16 parity parity NOUN issue-248 126 17 is be AUX issue-248 126 18 maintained maintain VERB issue-248 126 19 among among ADP issue-248 126 20 them they PRON issue-248 126 21 . . PUNCT issue-248 127 1 an an DET issue-248 127 2 analysis analysis NOUN issue-248 127 3 of of ADP issue-248 127 4 the the DET issue-248 127 5 asian asian ADJ issue-248 127 6 scholars scholar NOUN issue-248 127 7 ’ ’ PART issue-248 127 8 researches research VERB issue-248 127 9 ( ( PUNCT issue-248 127 10 rufino rufino PROPN issue-248 127 11 , , PUNCT issue-248 127 12 2015 2015 NUM issue-248 127 13 & & CCONJ issue-248 127 14 ahmad ahmad PROPN issue-248 127 15 , , PUNCT issue-248 127 16 2014 2014 NUM issue-248 127 17 ) ) PUNCT issue-248 127 18 has have AUX issue-248 127 19 shown show VERB issue-248 127 20 that that SCONJ issue-248 127 21 the the DET issue-248 127 22 introduction introduction NOUN issue-248 127 23 of of ADP issue-248 127 24 management management NOUN issue-248 127 25 accounting accounting NOUN issue-248 127 26 practices practice NOUN issue-248 127 27 is be AUX issue-248 127 28 beneficial beneficial ADJ issue-248 127 29 in in ADP issue-248 127 30 terms term NOUN issue-248 127 31 of of ADP issue-248 127 32 using use VERB issue-248 127 33 the the DET issue-248 127 34 obtained obtain VERB issue-248 127 35 information information NOUN issue-248 127 36 for for ADP issue-248 127 37 pricing pricing NOUN issue-248 127 38 , , PUNCT issue-248 127 39 planning planning NOUN issue-248 127 40 , , PUNCT issue-248 127 41 controlling controlling NOUN issue-248 127 42 , , PUNCT issue-248 127 43 productivity productivity NOUN issue-248 127 44 evaluating evaluating NOUN issue-248 127 45 , , PUNCT issue-248 127 46 optimizing optimize VERB issue-248 127 47 the the DET issue-248 127 48 resources resource NOUN issue-248 127 49 ’ ' PUNCT issue-248 127 50 usage usage NOUN issue-248 127 51 , , PUNCT issue-248 127 52 managing managing NOUN issue-248 127 53 , , PUNCT issue-248 127 54 and and CCONJ issue-248 127 55 reducing reduce VERB issue-248 127 56 of of ADP issue-248 127 57 the the DET issue-248 127 58 costs cost NOUN issue-248 127 59 , , PUNCT issue-248 127 60 contributes contribute VERB issue-248 127 61 to to ADP issue-248 127 62 making make VERB issue-248 127 63 decisions decision NOUN issue-248 127 64 on on ADP issue-248 127 65 production production NOUN issue-248 127 66 , , PUNCT issue-248 127 67 sales sale NOUN issue-248 127 68 and and CCONJ issue-248 127 69 marketing marketing NOUN issue-248 127 70 . . PUNCT issue-248 128 1 british british ADJ issue-248 128 2 scholars scholar NOUN issue-248 128 3 have have AUX issue-248 128 4 come come VERB issue-248 128 5 to to ADP issue-248 128 6 the the DET issue-248 128 7 conclusion conclusion NOUN issue-248 128 8 that that SCONJ issue-248 128 9 management management NOUN issue-248 128 10 accounting accounting NOUN issue-248 128 11 is be AUX issue-248 128 12 typically typically ADV issue-248 128 13 used use VERB issue-248 128 14 not not PART issue-248 128 15 for for ADP issue-248 128 16 decision decision NOUN issue-248 128 17 support support NOUN issue-248 128 18 but but CCONJ issue-248 128 19 for for ADP issue-248 128 20 managerial managerial ADJ issue-248 128 21 controlling controlling NOUN issue-248 128 22 ( ( PUNCT issue-248 128 23 lucas lucas PROPN issue-248 128 24 , , PUNCT issue-248 128 25 prowle prowle ADJ issue-248 128 26 & & CCONJ issue-248 128 27 lowth lowth PROPN issue-248 128 28 , , PUNCT issue-248 128 29 2013 2013 NUM issue-248 128 30 ) ) PUNCT issue-248 128 31 . . PUNCT issue-248 129 1 croatian croatian PROPN issue-248 129 2 scholars scholar NOUN issue-248 129 3 point point VERB issue-248 129 4 out out ADP issue-248 129 5 that that SCONJ issue-248 129 6 the the DET issue-248 129 7 use use NOUN issue-248 129 8 of of ADP issue-248 129 9 managerial managerial ADJ issue-248 129 10 accounting accounting NOUN issue-248 129 11 information information NOUN issue-248 129 12 helps help VERB issue-248 129 13 to to PART issue-248 129 14 overcome overcome VERB issue-248 129 15 internal internal ADJ issue-248 129 16 weaknesses weakness NOUN issue-248 129 17 of of ADP issue-248 129 18 smes sme NOUN issue-248 129 19 and and CCONJ issue-248 129 20 , , PUNCT issue-248 129 21 accordingly accordingly ADV issue-248 129 22 , , PUNCT issue-248 129 23 better well ADV issue-248 129 24 adapt adapt VERB issue-248 129 25 to to ADP issue-248 129 26 dynamic dynamic ADJ issue-248 129 27 environment environment NOUN issue-248 129 28 conditions condition NOUN issue-248 129 29 ( ( PUNCT issue-248 129 30 šestanj šestanj NOUN issue-248 129 31 - - PUNCT issue-248 129 32 perić perić NOUN issue-248 129 33 & & CCONJ issue-248 129 34 kukec kukec NOUN issue-248 129 35 , , PUNCT issue-248 129 36 2012 2012 NUM issue-248 129 37 ) ) PUNCT issue-248 129 38 . . PUNCT issue-248 130 1 the the DET issue-248 130 2 main main ADJ issue-248 130 3 reasons reason NOUN issue-248 130 4 for for ADP issue-248 130 5 the the DET issue-248 130 6 refusal refusal NOUN issue-248 130 7 of of ADP issue-248 130 8 smes sme NOUN issue-248 130 9 from from ADP issue-248 130 10 the the DET issue-248 130 11 application application NOUN issue-248 130 12 of of ADP issue-248 130 13 management management NOUN issue-248 130 14 accounting accounting NOUN issue-248 130 15 methods method NOUN issue-248 130 16 are be AUX issue-248 130 17 : : PUNCT issue-248 130 18 significant significant ADJ issue-248 130 19 money money NOUN issue-248 130 20 and and CCONJ issue-248 130 21 time time NOUN issue-248 130 22 expenditures expenditure NOUN issue-248 130 23 for for ADP issue-248 130 24 conducting conduct VERB issue-248 130 25 the the DET issue-248 130 26 practice practice NOUN issue-248 130 27 of of ADP issue-248 130 28 management management NOUN issue-248 130 29 accounting accounting NOUN issue-248 130 30 ; ; PUNCT issue-248 130 31 lack lack NOUN issue-248 130 32 of of ADP issue-248 130 33 qualified qualified ADJ issue-248 130 34 personnel personnel NOUN issue-248 130 35 , , PUNCT issue-248 130 36 trainings training NOUN issue-248 130 37 and and CCONJ issue-248 130 38 seminars seminar NOUN issue-248 130 39 ; ; PUNCT issue-248 130 40 the the DET issue-248 130 41 type type NOUN issue-248 130 42 of of ADP issue-248 130 43 activity activity NOUN issue-248 130 44 and and CCONJ issue-248 130 45 the the DET issue-248 130 46 number number NOUN issue-248 130 47 of of ADP issue-248 130 48 business business NOUN issue-248 130 49 operations operation NOUN issue-248 130 50 that that PRON issue-248 130 51 would would AUX issue-248 130 52 allow allow VERB issue-248 130 53 using use VERB issue-248 130 54 all all DET issue-248 130 55 known know VERB issue-248 130 56 methods method NOUN issue-248 130 57 of of ADP issue-248 130 58 managerial managerial ADJ issue-248 130 59 accounting accounting NOUN issue-248 130 60 . . PUNCT issue-248 131 1 baltic baltic PROPN issue-248 131 2 journal journal PROPN issue-248 131 3 of of ADP issue-248 131 4 economic economic ADJ issue-248 131 5 studies study NOUN issue-248 131 6 275 275 NUM issue-248 131 7 vol vol NOUN issue-248 131 8 . . PUNCT issue-248 132 1 3 3 NUM issue-248 132 2 , , PUNCT issue-248 132 3 no no INTJ issue-248 132 4 . . NOUN issue-248 132 5 4 4 NUM issue-248 132 6 , , PUNCT issue-248 132 7 2017 2017 NUM issue-248 132 8 consequently consequently ADV issue-248 132 9 , , PUNCT issue-248 132 10 according accord VERB issue-248 132 11 to to ADP issue-248 132 12 the the DET issue-248 132 13 analysed analyse VERB issue-248 132 14 studies study NOUN issue-248 132 15 , , PUNCT issue-248 132 16 we we PRON issue-248 132 17 may may AUX issue-248 132 18 confirm confirm VERB issue-248 132 19 the the DET issue-248 132 20 feasibility feasibility NOUN issue-248 132 21 of of ADP issue-248 132 22 introducing introduce VERB issue-248 132 23 of of ADP issue-248 132 24 management management NOUN issue-248 132 25 accounting accounting NOUN issue-248 132 26 subsystem subsystem NOUN issue-248 132 27 into into ADP issue-248 132 28 the the DET issue-248 132 29 accounting accounting NOUN issue-248 132 30 system system NOUN issue-248 132 31 of of ADP issue-248 132 32 a a DET issue-248 132 33 small small ADJ issue-248 132 34 enterprise enterprise NOUN issue-248 132 35 . . PUNCT issue-248 133 1 the the DET issue-248 133 2 conducting conducting NOUN issue-248 133 3 of of ADP issue-248 133 4 management management NOUN issue-248 133 5 accounting accounting NOUN issue-248 133 6 in in ADP issue-248 133 7 foreign foreign ADJ issue-248 133 8 smes sme NOUN issue-248 133 9 proves prove VERB issue-248 133 10 the the DET issue-248 133 11 possibility possibility NOUN issue-248 133 12 of of ADP issue-248 133 13 using use VERB issue-248 133 14 some some PRON issue-248 133 15 of of ADP issue-248 133 16 these these DET issue-248 133 17 instruments instrument NOUN issue-248 133 18 at at ADP issue-248 133 19 domestic domestic ADJ issue-248 133 20 small small ADJ issue-248 133 21 enterprises enterprise NOUN issue-248 133 22 . . PUNCT issue-248 134 1 for for ADP issue-248 134 2 this this DET issue-248 134 3 purpose purpose NOUN issue-248 134 4 , , PUNCT issue-248 134 5 it it PRON issue-248 134 6 is be AUX issue-248 134 7 necessary necessary ADJ issue-248 134 8 to to PART issue-248 134 9 develop develop VERB issue-248 134 10 an an DET issue-248 134 11 organization organization NOUN issue-248 134 12 procedures procedure NOUN issue-248 134 13 and and CCONJ issue-248 134 14 the the DET issue-248 134 15 methodology methodology NOUN issue-248 134 16 of of ADP issue-248 134 17 conducting conduct VERB issue-248 134 18 the the DET issue-248 134 19 managerial managerial ADJ issue-248 134 20 accounting accounting NOUN issue-248 134 21 in in ADP issue-248 134 22 practice practice NOUN issue-248 134 23 , , PUNCT issue-248 134 24 which which PRON issue-248 134 25 have have AUX issue-248 134 26 already already ADV issue-248 134 27 been be AUX issue-248 134 28 partially partially ADV issue-248 134 29 done do VERB issue-248 134 30 by by ADP issue-248 134 31 ukrainian ukrainian ADJ issue-248 134 32 scientists scientist NOUN issue-248 134 33 . . PUNCT issue-248 135 1 4 4 X issue-248 135 2 . . X issue-248 135 3 the the DET issue-248 135 4 investigation investigation NOUN issue-248 135 5 of of ADP issue-248 135 6 the the DET issue-248 135 7 management management NOUN issue-248 135 8 accounting accounting NOUN issue-248 135 9 organization organization NOUN issue-248 135 10 at at ADP issue-248 135 11 small small ADJ issue-248 135 12 enterprises enterprise NOUN issue-248 135 13 in in ADP issue-248 135 14 the the DET issue-248 135 15 lviv lviv PROPN issue-248 135 16 region region NOUN issue-248 135 17 ( ( PUNCT issue-248 135 18 methodology methodology NOUN issue-248 135 19 of of ADP issue-248 135 20 the the DET issue-248 135 21 survey survey NOUN issue-248 135 22 ) ) PUNCT issue-248 135 23 the the DET issue-248 135 24 main main ADJ issue-248 135 25 goal goal NOUN issue-248 135 26 of of ADP issue-248 135 27 the the DET issue-248 135 28 study study NOUN issue-248 135 29 was be AUX issue-248 135 30 to to PART issue-248 135 31 test test VERB issue-248 135 32 the the DET issue-248 135 33 existing exist VERB issue-248 135 34 position position NOUN issue-248 135 35 of of ADP issue-248 135 36 the the DET issue-248 135 37 accounting accounting NOUN issue-248 135 38 system system NOUN issue-248 135 39 of of ADP issue-248 135 40 the the DET issue-248 135 41 small small ADJ issue-248 135 42 enterprises enterprise NOUN issue-248 135 43 in in ADP issue-248 135 44 ukraine ukraine NOUN issue-248 135 45 . . PUNCT issue-248 136 1 among among ADP issue-248 136 2 the the DET issue-248 136 3 main main ADJ issue-248 136 4 directions direction NOUN issue-248 136 5 of of ADP issue-248 136 6 its its PRON issue-248 136 7 achievement achievement NOUN issue-248 136 8 was be AUX issue-248 136 9 the the DET issue-248 136 10 study study NOUN issue-248 136 11 of of ADP issue-248 136 12 the the DET issue-248 136 13 management management NOUN issue-248 136 14 accounting accounting NOUN issue-248 136 15 tools tool NOUN issue-248 136 16 using use VERB issue-248 136 17 . . PUNCT issue-248 137 1 the the DET issue-248 137 2 survey survey NOUN issue-248 137 3 was be AUX issue-248 137 4 conducted conduct VERB issue-248 137 5 in in ADP issue-248 137 6 the the DET issue-248 137 7 form form NOUN issue-248 137 8 of of ADP issue-248 137 9 an an DET issue-248 137 10 interview interview NOUN issue-248 137 11 with with ADP issue-248 137 12 the the DET issue-248 137 13 manager manager NOUN issue-248 137 14 / / SYM issue-248 137 15 chief chief ADJ issue-248 137 16 accountant accountant NOUN issue-248 137 17 / / SYM issue-248 137 18 financial financial ADJ issue-248 137 19 director director NOUN issue-248 137 20 of of ADP issue-248 137 21 a a DET issue-248 137 22 small small ADJ issue-248 137 23 business business NOUN issue-248 137 24 or or CCONJ issue-248 137 25 by by ADP issue-248 137 26 table table NOUN issue-248 137 27 2 2 NUM issue-248 137 28 the the DET issue-248 137 29 main main ADJ issue-248 137 30 methods method NOUN issue-248 137 31 and and CCONJ issue-248 137 32 tools tool NOUN issue-248 137 33 of of ADP issue-248 137 34 managerial managerial ADJ issue-248 137 35 accounting accounting NOUN issue-248 137 36 used use VERB issue-248 137 37 at at ADP issue-248 137 38 smalland smalland NOUN issue-248 137 39 medium medium ADJ issue-248 137 40 - - PUNCT issue-248 137 41 sized sized ADJ issue-248 137 42 foreign foreign ADJ issue-248 137 43 enterprises enterprise NOUN issue-248 137 44 № № ADV issue-248 137 45 methods method NOUN issue-248 137 46 and and CCONJ issue-248 137 47 tools tool NOUN issue-248 137 48 of of ADP issue-248 137 49 managerial managerial ADJ issue-248 137 50 accounting accounting NOUN issue-248 137 51 h h NOUN issue-248 137 52 . . PUNCT issue-248 137 53     SPACE issue-248 138 1 m m VERB issue-248 138 2 . . PUNCT issue-248 138 3     SPACE issue-248 139 1 a a DET issue-248 139 2 rm rm PROPN issue-248 139 3 ita ita PROPN issue-248 139 4 ge ge PROPN issue-248 139 5 , , PUNCT issue-248 139 6 a a PRON issue-248 139 7 . . PUNCT issue-248 139 8     SPACE issue-248 140 1 w w PROPN issue-248 140 2 eb eb PROPN issue-248 140 3 b b PROPN issue-248 140 4 ( ( PUNCT issue-248 140 5 c c PROPN issue-248 140 6 an an DET issue-248 140 7 ad ad NOUN issue-248 140 8 a a NOUN issue-248 140 9 ) ) PUNCT issue-248 140 10 m m NOUN issue-248 140 11 . . PUNCT issue-248 140 12     SPACE issue-248 141 1 l l NOUN issue-248 141 2 uc uc INTJ issue-248 141 3 as as ADP issue-248 141 4 , , PUNCT issue-248 141 5 m m PROPN issue-248 141 6 . . PUNCT issue-248 141 7     SPACE issue-248 142 1 p p PRON issue-248 142 2 ro ro PROPN issue-248 142 3 w w PROPN issue-248 142 4 le le PROPN issue-248 142 5 , , PUNCT issue-248 142 6 g g PROPN issue-248 142 7 . . PUNCT issue-248 142 8     SPACE issue-248 143 1 l l NOUN issue-248 144 1 ow ow INTJ issue-248 144 2 th th X issue-248 144 3 ( ( PUNCT issue-248 144 4 g g NOUN issue-248 144 5 re re ADP issue-248 144 6 at at ADP issue-248 144 7 br br PROPN issue-248 144 8 ita ita X issue-248 144 9 in in ADP issue-248 144 10 ) ) PUNCT issue-248 145 1 d d NOUN issue-248 145 2 . . PUNCT issue-248 145 3     SPACE issue-248 145 4 w w PROPN issue-248 145 5 ie ie X issue-248 145 6 de de X issue-248 145 7 m m PROPN issue-248 145 8 an an DET issue-248 145 9 n n PROPN issue-248 145 10 ( ( PUNCT issue-248 145 11 f f PROPN issue-248 145 12 in in ADP issue-248 145 13 la la PROPN issue-248 145 14 nd nd ADV issue-248 145 15 ) ) PUNCT issue-248 145 16 l. l. PROPN issue-248 145 17     SPACE issue-248 145 18 b b PROPN issue-248 145 19 ro ro PROPN issue-248 145 20 cc cc PROPN issue-248 145 21 ar ar PROPN issue-248 145 22 do do VERB issue-248 145 23 ( ( PUNCT issue-248 145 24 i i PRON issue-248 145 25 ta ta AUX issue-248 145 26 ly ly X issue-248 145 27 ) ) PUNCT issue-248 146 1 t. t. NOUN issue-248 146 2     SPACE issue-248 146 3 š š PROPN issue-248 146 4 es es X issue-248 146 5 ta ta X issue-248 146 6 nj nj PROPN issue-248 147 1 -p -p INTJ issue-248 147 2 er er INTJ issue-248 147 3 ić ić NOUN issue-248 147 4 , , PUNCT issue-248 148 1 s. s. PROPN issue-248 148 2     SPACE issue-248 148 3 k k PROPN issue-248 148 4 . . PUNCT issue-248 148 5     SPACE issue-248 149 1 k k PROPN issue-248 149 2 uk uk PROPN issue-248 149 3 ec ec PROPN issue-248 149 4 ( ( PUNCT issue-248 149 5 c c PROPN issue-248 149 6 ro ro X issue-248 149 7 at at ADP issue-248 149 8 ia ia PROPN issue-248 149 9 ) ) PUNCT issue-248 149 10 s. s. PROPN issue-248 149 11     SPACE issue-248 149 12 m m PROPN issue-248 149 13 ay ay PROPN issue-248 149 14 r r NOUN issue-248 150 1 ( ( PUNCT issue-248 150 2 sl sl INTJ issue-248 150 3 ov ov PROPN issue-248 150 4 ak ak PROPN issue-248 150 5 ia ia PROPN issue-248 150 6 ) ) PUNCT issue-248 150 7 e. e. PROPN issue-248 150 8     SPACE issue-248 151 1 p p PROPN issue-248 151 2 ap ap PROPN issue-248 151 3 az az PROPN issue-248 151 4 ov ov PROPN issue-248 151 5 , , PUNCT issue-248 151 6 l. l. PROPN issue-248 151 7     SPACE issue-248 151 8 m m VERB issue-248 151 9 ih ih PROPN issue-248 151 10 ay ay PROPN issue-248 151 11 lo lo PROPN issue-248 151 12 va va PROPN issue-248 151 13 ( ( PUNCT issue-248 151 14 b b X issue-248 151 15 ul ul INTJ issue-248 151 16 ga ga PROPN issue-248 151 17 ria ria PROPN issue-248 151 18 ) ) PUNCT issue-248 152 1 h h PROPN issue-248 153 1 .d .d ADJ issue-248 153 2 . . PUNCT issue-248 153 3     SPACE issue-248 154 1 r r NOUN issue-248 154 2 ufi ufi NOUN issue-248 155 1 no no INTJ issue-248 155 2 ( ( PUNCT issue-248 155 3 p p NOUN issue-248 155 4 hi hi INTJ issue-248 155 5 lip lip NOUN issue-248 155 6 pi pi PROPN issue-248 155 7 ne ne PROPN issue-248 155 8 s s PROPN issue-248 155 9 ) ) PUNCT issue-248 155 10 k k PROPN issue-248 155 11 . . PUNCT issue-248 155 12     SPACE issue-248 156 1 a a DET issue-248 156 2 hm hm INTJ issue-248 156 3 ad ad NOUN issue-248 156 4 ( ( PUNCT issue-248 156 5 m m PROPN issue-248 156 6 al al PROPN issue-248 156 7 ay ay PROPN issue-248 156 8 sia sia PROPN issue-248 156 9 ) ) PUNCT issue-248 157 1 1 1 X issue-248 157 2 . . X issue-248 157 3 typical typical ADJ issue-248 157 4 costing cost VERB issue-248 157 5 systems system NOUN issue-248 157 6 ( ( PUNCT issue-248 157 7 process process NOUN issue-248 157 8 costing costing NOUN issue-248 157 9 , , PUNCT issue-248 157 10 job job NOUN issue-248 157 11 - - PUNCT issue-248 157 12 order order NOUN issue-248 157 13 costing costing NOUN issue-248 157 14 ) ) PUNCT issue-248 157 15 4 4 NUM issue-248 157 16 5 5 NUM issue-248 157 17 5 5 NUM issue-248 157 18 5 5 NUM issue-248 157 19 4 4 NUM issue-248 157 20 x x SYM issue-248 157 21 x x SYM issue-248 157 22 2 2 NUM issue-248 157 23 5 5 NUM issue-248 157 24 2 2 NUM issue-248 157 25 . . PUNCT issue-248 157 26 standard standard ADJ issue-248 157 27 costing cost VERB issue-248 157 28 system system NOUN issue-248 157 29 3 3 NUM issue-248 157 30 5 5 NUM issue-248 157 31 x x SYM issue-248 157 32 x x SYM issue-248 157 33 4 4 NUM issue-248 157 34 x x SYM issue-248 157 35 5 5 NUM issue-248 157 36 1 1 NUM issue-248 157 37 x x SYM issue-248 157 38 3 3 X issue-248 157 39 . . PUNCT issue-248 157 40 variable variable ADJ issue-248 157 41 costing cost VERB issue-248 157 42 system system NOUN issue-248 157 43 4 4 NUM issue-248 157 44 x x SYM issue-248 157 45 x x SYM issue-248 157 46 1 1 NUM issue-248 157 47 x x SYM issue-248 157 48 2 2 NUM issue-248 157 49 2 2 NUM issue-248 157 50 x x SYM issue-248 157 51 4 4 NUM issue-248 157 52 . . PUNCT issue-248 157 53 quality quality NOUN issue-248 157 54 cost cost NOUN issue-248 157 55 system system NOUN issue-248 157 56 2 2 NUM issue-248 157 57 x x SYM issue-248 157 58 x x NOUN issue-248 157 59 x x PUNCT issue-248 157 60 x x PUNCT issue-248 157 61 x x PUNCT issue-248 157 62 x x SYM issue-248 157 63 x x SYM issue-248 157 64 5 5 X issue-248 157 65 . . PUNCT issue-248 157 66 target target NOUN issue-248 157 67 costing cost VERB issue-248 157 68 system system NOUN issue-248 157 69 2 2 NUM issue-248 157 70 x x SYM issue-248 157 71 x x SYM issue-248 157 72 1 1 NUM issue-248 157 73 3 3 NUM issue-248 157 74 3 3 NUM issue-248 157 75 2 2 NUM issue-248 157 76 6 6 NUM issue-248 157 77 . . PUNCT issue-248 157 78 activity activity NOUN issue-248 157 79 based base VERB issue-248 157 80 costing cost VERB issue-248 157 81 1 1 NUM issue-248 157 82 x x SYM issue-248 157 83 x x SYM issue-248 157 84 1 1 NUM issue-248 157 85 3 3 NUM issue-248 157 86 1 1 NUM issue-248 157 87 7 7 NUM issue-248 157 88 . . PUNCT issue-248 158 1 kaizen kaizen PROPN issue-248 158 2 costing cost VERB issue-248 158 3 system system NOUN issue-248 158 4 x x PUNCT issue-248 158 5 x x PUNCT issue-248 158 6 x x SYM issue-248 158 7 x x SYM issue-248 158 8 2 2 NUM issue-248 158 9 x x SYM issue-248 158 10 x x NOUN issue-248 158 11 8 8 X issue-248 158 12 . . PUNCT issue-248 159 1 swot swot NOUN issue-248 159 2 - - PUNCT issue-248 159 3 analysis analysis NOUN issue-248 159 4 x x PUNCT issue-248 159 5 x x SYM issue-248 159 6 5 5 NUM issue-248 159 7 x x SYM issue-248 159 8 2 2 NUM issue-248 159 9 3 3 NUM issue-248 159 10 3 3 NUM issue-248 159 11 x x SYM issue-248 159 12 x x ADP issue-248 159 13 9 9 X issue-248 159 14 . . PUNCT issue-248 160 1 “ " PUNCT issue-248 160 2 just just ADV issue-248 160 3 - - PUNCT issue-248 160 4 in in ADP issue-248 160 5 - - PUNCT issue-248 160 6 time time NOUN issue-248 160 7 ” " PUNCT issue-248 160 8 system system NOUN issue-248 160 9 x x NOUN issue-248 160 10 x x PUNCT issue-248 160 11 x x PUNCT issue-248 160 12 x x PUNCT issue-248 160 13 x x SYM issue-248 160 14 x x SYM issue-248 160 15 3 3 NUM issue-248 160 16 x x SYM issue-248 160 17 1 1 NUM issue-248 160 18 10 10 NUM issue-248 160 19 . . PUNCT issue-248 161 1 benchmarking benchmarke VERB issue-248 161 2 x x PUNCT issue-248 161 3 x x SYM issue-248 161 4 4 4 NUM issue-248 161 5 3 3 NUM issue-248 161 6 4 4 NUM issue-248 161 7 3 3 NUM issue-248 161 8 x x SYM issue-248 161 9 11 11 NUM issue-248 161 10 . . PUNCT issue-248 162 1 operating operate VERB issue-248 162 2 budgets budget NOUN issue-248 162 3 5 5 NUM issue-248 162 4 3 3 NUM issue-248 162 5 4 4 NUM issue-248 162 6 x x SYM issue-248 162 7 3 3 NUM issue-248 162 8 4 4 NUM issue-248 162 9 4 4 NUM issue-248 162 10 x x SYM issue-248 162 11 12 12 NUM issue-248 162 12 . . PUNCT issue-248 163 1 capital capital NOUN issue-248 163 2 budgets budget NOUN issue-248 163 3 3 3 NUM issue-248 163 4 x x SYM issue-248 163 5 4 4 NUM issue-248 163 6 x x SYM issue-248 163 7 1 1 NUM issue-248 163 8 x x SYM issue-248 163 9 4 4 NUM issue-248 163 10 x x SYM issue-248 163 11 13 13 NUM issue-248 163 12 . . PUNCT issue-248 164 1 flexible flexible ADJ issue-248 164 2 budgets budget NOUN issue-248 164 3 1 1 NUM issue-248 164 4 x x SYM issue-248 164 5 x x PUNCT issue-248 164 6 x x PUNCT issue-248 164 7 x x SYM issue-248 164 8 x x SYM issue-248 164 9 1 1 NUM issue-248 164 10 x x SYM issue-248 164 11 14 14 NUM issue-248 164 12 . . PUNCT issue-248 164 13 zero zero NUM issue-248 164 14 base base NOUN issue-248 164 15 budgeting budget VERB issue-248 164 16 x x PUNCT issue-248 164 17 x x PUNCT issue-248 164 18 x x PUNCT issue-248 164 19 x x SYM issue-248 164 20 x x SYM issue-248 164 21 3 3 NUM issue-248 164 22 x x SYM issue-248 164 23 15 15 NUM issue-248 164 24 . . PUNCT issue-248 165 1 responsibility responsibility NOUN issue-248 165 2 accounting account VERB issue-248 165 3 4 4 NUM issue-248 165 4 3 3 NUM issue-248 165 5 x x SYM issue-248 165 6 x x SYM issue-248 165 7 x x SYM issue-248 165 8 x x SYM issue-248 165 9 2 2 NUM issue-248 165 10 x x SYM issue-248 165 11 x x PROPN issue-248 165 12 16 16 NUM issue-248 165 13 . . PUNCT issue-248 166 1 balanced balance VERB issue-248 166 2 scorecard scorecard NOUN issue-248 166 3 system system NOUN issue-248 166 4 x x NOUN issue-248 166 5 1 1 NUM issue-248 166 6 1 1 NUM issue-248 166 7 1 1 NUM issue-248 166 8 x x SYM issue-248 166 9 x x SYM issue-248 166 10 17 17 NUM issue-248 166 11 . . PUNCT issue-248 167 1 product product NOUN issue-248 167 2 lifecycle lifecycle NOUN issue-248 167 3 analysis analysis NOUN issue-248 167 4 x x X issue-248 167 5 x x SYM issue-248 167 6 2 2 NUM issue-248 167 7 x x SYM issue-248 167 8 x x SYM issue-248 167 9 3 3 NUM issue-248 167 10 x x SYM issue-248 167 11 18 18 NUM issue-248 167 12 . . PUNCT issue-248 168 1 costbenefit costbenefit NOUN issue-248 168 2 analysis analysis NOUN issue-248 168 3 x x X issue-248 169 1 x x SYM issue-248 169 2 x x SYM issue-248 169 3 x x SYM issue-248 169 4 1 1 NUM issue-248 169 5 x x SYM issue-248 169 6 x x SYM issue-248 169 7 x x SYM issue-248 169 8 19 19 NUM issue-248 169 9 . . NOUN issue-248 169 10 variance variance NOUN issue-248 169 11 analysis analysis NOUN issue-248 169 12 5 5 NUM issue-248 169 13 4 4 NUM issue-248 169 14 x x SYM issue-248 169 15 x x SYM issue-248 169 16 4 4 NUM issue-248 169 17 4 4 NUM issue-248 169 18 x x SYM issue-248 169 19 20 20 NUM issue-248 169 20 . . PUNCT issue-248 170 1 cost cost NOUN issue-248 170 2 - - PUNCT issue-248 170 3 volume volume NOUN issue-248 170 4 - - PUNCT issue-248 170 5 profit profit NOUN issue-248 170 6 ( ( PUNCT issue-248 170 7 cvp cvp NOUN issue-248 170 8 ) ) PUNCT issue-248 170 9 analysis analysis NOUN issue-248 170 10 2 2 NUM issue-248 170 11 5 5 NUM issue-248 170 12 3 3 NUM issue-248 170 13 x x SYM issue-248 170 14 x x SYM issue-248 170 15 4 4 NUM issue-248 170 16 3 3 NUM issue-248 170 17 x x SYM issue-248 170 18 21 21 NUM issue-248 170 19 . . PUNCT issue-248 170 20 working work VERB issue-248 170 21 capital capital NOUN issue-248 170 22 measures measure NOUN issue-248 170 23 x x SYM issue-248 170 24 5 5 NUM issue-248 170 25 x x SYM issue-248 170 26 x x PUNCT issue-248 170 27 x x PUNCT issue-248 170 28 x x PUNCT issue-248 170 29 x x PUNCT issue-248 170 30 x x PUNCT issue-248 170 31 x x SYM issue-248 170 32 22 22 NUM issue-248 170 33 . . PUNCT issue-248 171 1 cash cash NOUN issue-248 171 2 flow flow NOUN issue-248 171 3 analysis analysis NOUN issue-248 171 4 1 1 NUM issue-248 171 5 4 4 NUM issue-248 171 6 x x SYM issue-248 171 7 x x SYM issue-248 171 8 5 5 NUM issue-248 171 9 x x SYM issue-248 171 10 x x PROPN issue-248 171 11 23 23 NUM issue-248 171 12 . . PUNCT issue-248 172 1 overhead overhead ADJ issue-248 172 2 analysis analysis NOUN issue-248 172 3 4 4 NUM issue-248 172 4 4 4 NUM issue-248 172 5 x x NOUN issue-248 172 6 x x SYM issue-248 172 7 x x SYM issue-248 172 8 x x SYM issue-248 172 9 24 24 NUM issue-248 172 10 . . PUNCT issue-248 172 11 performance performance NOUN issue-248 172 12 measurement measurement NOUN issue-248 172 13 system system NOUN issue-248 172 14 5 5 NUM issue-248 172 15 x x SYM issue-248 172 16 5 5 NUM issue-248 172 17 x x SYM issue-248 172 18 x x SYM issue-248 172 19 3 3 NUM issue-248 172 20 x x SYM issue-248 172 21 4 4 NUM issue-248 172 22 x x SYM issue-248 172 23 25 25 NUM issue-248 172 24 . . PUNCT issue-248 172 25 formation formation NOUN issue-248 172 26 of of ADP issue-248 172 27 the the DET issue-248 172 28 non non ADJ issue-248 172 29 - - ADJ issue-248 172 30 financial financial ADJ issue-248 172 31 information information NOUN issue-248 172 32 x x PUNCT issue-248 172 33 x x SYM issue-248 172 34 5 5 NUM issue-248 172 35 x x SYM issue-248 172 36 5 5 NUM issue-248 172 37 x x SYM issue-248 172 38 x x SYM issue-248 172 39 x x SYM issue-248 172 40 x x SYM issue-248 172 41 26 26 NUM issue-248 172 42 . . PUNCT issue-248 173 1 financial financial ADJ issue-248 173 2 statement statement NOUN issue-248 173 3 analysis analysis NOUN issue-248 173 4 5 5 NUM issue-248 173 5 x x SYM issue-248 173 6 x x SYM issue-248 173 7 5 5 NUM issue-248 173 8 5 5 NUM issue-248 173 9 x x SYM issue-248 173 10 5 5 NUM issue-248 173 11 x x SYM issue-248 173 12 x x PROPN issue-248 173 13 27 27 NUM issue-248 173 14 . . PUNCT issue-248 174 1 statistical statistical ADJ issue-248 174 2 analysis analysis NOUN issue-248 174 3 x x X issue-248 174 4 x x PUNCT issue-248 174 5 x x PUNCT issue-248 174 6 x x PUNCT issue-248 174 7 x x SYM issue-248 174 8 x x SYM issue-248 174 9 3 3 NUM issue-248 174 10 x x SYM issue-248 174 11 x x SYM issue-248 174 12 28 28 NUM issue-248 174 13 . . PUNCT issue-248 175 1 multiple multiple ADJ issue-248 175 2 regression regression NOUN issue-248 175 3 x x X issue-248 175 4 x x PUNCT issue-248 175 5 x x PUNCT issue-248 175 6 x x PUNCT issue-248 175 7 x x PUNCT issue-248 175 8 x x SYM issue-248 175 9 x x SYM issue-248 175 10 x x SYM issue-248 175 11 29 29 NUM issue-248 175 12 . . PUNCT issue-248 176 1 net net ADJ issue-248 176 2 present present ADJ issue-248 176 3 value value NOUN issue-248 176 4 ( ( PUNCT issue-248 176 5 npv npv NOUN issue-248 176 6 ) ) PUNCT issue-248 176 7 analysis analysis NOUN issue-248 176 8 x x NOUN issue-248 176 9 x x SYM issue-248 176 10 2 2 NUM issue-248 176 11 1 1 NUM issue-248 176 12 3 3 NUM issue-248 176 13 x x NOUN issue-248 176 14 abbreviation abbreviation NOUN issue-248 176 15 concerning concern VERB issue-248 176 16 the the DET issue-248 176 17 use use NOUN issue-248 176 18 of of ADP issue-248 176 19 a a DET issue-248 176 20 certain certain ADJ issue-248 176 21 method method NOUN issue-248 176 22 of of ADP issue-248 176 23 managerial managerial ADJ issue-248 176 24 accounting accounting NOUN issue-248 176 25 with with ADP issue-248 176 26 the the DET issue-248 176 27 assignment assignment NOUN issue-248 176 28 to to ADP issue-248 176 29 each each DET issue-248 176 30 group group NOUN issue-248 176 31 the the DET issue-248 176 32 rank rank NOUN issue-248 176 33 on on ADP issue-248 176 34 a a DET issue-248 176 35 five five NUM issue-248 176 36 - - PUNCT issue-248 176 37 point point NOUN issue-248 176 38 scale scale NOUN issue-248 176 39 : : PUNCT issue-248 176 40 “ " PUNCT issue-248 176 41 1 1 NUM issue-248 176 42 ” " PUNCT issue-248 176 43 – – PUNCT issue-248 176 44 the the DET issue-248 176 45 method method NOUN issue-248 176 46 of of ADP issue-248 176 47 managerial managerial ADJ issue-248 176 48 accounting accounting NOUN issue-248 176 49 is be AUX issue-248 176 50 used use VERB issue-248 176 51 by by ADP issue-248 176 52 1 1 NUM issue-248 176 53 - - SYM issue-248 176 54 19 19 NUM issue-248 176 55 % % NOUN issue-248 176 56 of of ADP issue-248 176 57 the the DET issue-248 176 58 smes sme NOUN issue-248 176 59 from from ADP issue-248 176 60 the the DET issue-248 176 61 sample sample NOUN issue-248 176 62 ; ; PUNCT issue-248 176 63 “ " PUNCT issue-248 176 64 2 2 NUM issue-248 176 65 ” " PUNCT issue-248 176 66 – – PUNCT issue-248 176 67 20 20 NUM issue-248 176 68 - - SYM issue-248 176 69 39 39 NUM issue-248 176 70 % % NOUN issue-248 176 71 of of ADP issue-248 176 72 smes sme NOUN issue-248 176 73 ; ; PUNCT issue-248 176 74 “ " PUNCT issue-248 176 75 3 3 NUM issue-248 176 76 ” " PUNCT issue-248 176 77 – – PUNCT issue-248 176 78 40 40 NUM issue-248 176 79 - - SYM issue-248 176 80 59 59 NUM issue-248 176 81 % % NOUN issue-248 176 82 of of ADP issue-248 176 83 smes sme NOUN issue-248 176 84 ; ; PUNCT issue-248 176 85 “ " PUNCT issue-248 176 86 4 4 NUM issue-248 176 87 ” " PUNCT issue-248 176 88 – – PUNCT issue-248 176 89 60 60 NUM issue-248 176 90 - - SYM issue-248 176 91 79 79 NUM issue-248 176 92 % % NOUN issue-248 176 93 of of ADP issue-248 176 94 smes sme NOUN issue-248 176 95 ; ; PUNCT issue-248 176 96 “ " PUNCT issue-248 176 97 5 5 NUM issue-248 176 98 ” " PUNCT issue-248 176 99 – – PUNCT issue-248 176 100 80 80 NUM issue-248 176 101 - - SYM issue-248 176 102 100 100 NUM issue-248 176 103 % % NOUN issue-248 176 104 of of ADP issue-248 176 105 smes sme NOUN issue-248 176 106 ; ; PUNCT issue-248 176 107 “ " PUNCT issue-248 176 108 - - PUNCT issue-248 176 109 “ " PUNCT issue-248 176 110 – – PUNCT issue-248 176 111 the the DET issue-248 176 112 method method NOUN issue-248 176 113 of of ADP issue-248 176 114 management management NOUN issue-248 176 115 accounting accounting NOUN issue-248 176 116 is be AUX issue-248 176 117 not not PART issue-248 176 118 used use VERB issue-248 176 119 by by ADP issue-248 176 120 smes sme NOUN issue-248 176 121 ; ; PUNCT issue-248 176 122 “ " PUNCT issue-248 176 123 x x X issue-248 176 124 ” " PUNCT issue-248 176 125 – – PUNCT issue-248 176 126 the the DET issue-248 176 127 usage usage NOUN issue-248 176 128 of of ADP issue-248 176 129 the the DET issue-248 176 130 management management NOUN issue-248 176 131 accounting accounting NOUN issue-248 176 132 method method NOUN issue-248 176 133 was be AUX issue-248 176 134 not not PART issue-248 176 135 the the DET issue-248 176 136 subject subject NOUN issue-248 176 137 of of ADP issue-248 176 138 the the DET issue-248 176 139 research research NOUN issue-248 176 140 . . PUNCT issue-248 177 1 source source NOUN issue-248 177 2 : : PUNCT issue-248 177 3 compiled compile VERB issue-248 177 4 by by ADP issue-248 177 5 the the DET issue-248 177 6 author author NOUN issue-248 177 7 according accord VERB issue-248 177 8 to to ADP issue-248 177 9 the the DET issue-248 177 10 research research NOUN issue-248 177 11 results result VERB issue-248 177 12 baltic baltic ADJ issue-248 177 13 journal journal PROPN issue-248 177 14 of of ADP issue-248 177 15 economic economic ADJ issue-248 177 16 studies study NOUN issue-248 177 17 276 276 NUM issue-248 177 18 vol vol NOUN issue-248 177 19 . . PUNCT issue-248 178 1 3 3 NUM issue-248 178 2 , , PUNCT issue-248 178 3 no no INTJ issue-248 178 4 . . NOUN issue-248 178 5 4 4 NUM issue-248 178 6 , , PUNCT issue-248 178 7 2017 2017 NUM issue-248 178 8 sending send VERB issue-248 178 9 to to ADP issue-248 178 10 these these DET issue-248 178 11 persons person NOUN issue-248 178 12 the the DET issue-248 178 13 questionnaire questionnaire NOUN issue-248 178 14 by by ADP issue-248 178 15 e e NOUN issue-248 178 16 - - NOUN issue-248 178 17 mail mail NOUN issue-248 178 18 for for ADP issue-248 178 19 filling fill VERB issue-248 178 20 it it PRON issue-248 178 21 . . PUNCT issue-248 179 1 the the DET issue-248 179 2 sample sample NOUN issue-248 179 3 included include VERB issue-248 179 4 fifty fifty NUM issue-248 179 5 - - PUNCT issue-248 179 6 five five NUM issue-248 179 7 small small ADJ issue-248 179 8 enterprises enterprise NOUN issue-248 179 9 of of ADP issue-248 179 10 different different ADJ issue-248 179 11 types type NOUN issue-248 179 12 of of ADP issue-248 179 13 activities activity NOUN issue-248 179 14 and and CCONJ issue-248 179 15 forms form NOUN issue-248 179 16 of of ADP issue-248 179 17 ownership ownership NOUN issue-248 179 18 . . PUNCT issue-248 180 1 the the DET issue-248 180 2 data data NOUN issue-248 180 3 collection collection NOUN issue-248 180 4 was be AUX issue-248 180 5 carried carry VERB issue-248 180 6 out out ADP issue-248 180 7 on on ADP issue-248 180 8 the the DET issue-248 180 9 basis basis NOUN issue-248 180 10 of of ADP issue-248 180 11 the the DET issue-248 180 12 questionnaire questionnaire NOUN issue-248 180 13 developed develop VERB issue-248 180 14 by by ADP issue-248 180 15 us we PRON issue-248 180 16 , , PUNCT issue-248 180 17 which which PRON issue-248 180 18 consists consist VERB issue-248 180 19 of of ADP issue-248 180 20 the the DET issue-248 180 21 following follow VERB issue-248 180 22 five five NUM issue-248 180 23 sections section NOUN issue-248 180 24 : : PUNCT issue-248 180 25 i. i. PROPN issue-248 180 26 general general PROPN issue-248 180 27 data data VERB issue-248 180 28 on on ADP issue-248 180 29 a a DET issue-248 180 30 small small ADJ issue-248 180 31 business business NOUN issue-248 180 32 . . PUNCT issue-248 181 1 ii ii PROPN issue-248 181 2 . . PUNCT issue-248 182 1 the the DET issue-248 182 2 organizational organizational ADJ issue-248 182 3 structure structure NOUN issue-248 182 4 of of ADP issue-248 182 5 small small ADJ issue-248 182 6 business business NOUN issue-248 182 7 and and CCONJ issue-248 182 8 form form NOUN issue-248 182 9 of of ADP issue-248 182 10 management management NOUN issue-248 182 11 . . PUNCT issue-248 183 1 iii iii X issue-248 183 2 . . PUNCT issue-248 183 3 organization organization NOUN issue-248 183 4 of of ADP issue-248 183 5 accounting accounting NOUN issue-248 183 6 . . PUNCT issue-248 184 1 iv iv X issue-248 184 2 . . PUNCT issue-248 184 3 organization organization NOUN issue-248 184 4 of of ADP issue-248 184 5 financial financial ADJ issue-248 184 6 accounting accounting NOUN issue-248 184 7 . . PUNCT issue-248 185 1 v. v. ADP issue-248 185 2 organization organization NOUN issue-248 185 3 of of ADP issue-248 185 4 management management NOUN issue-248 185 5 accounting accounting NOUN issue-248 185 6 . . PUNCT issue-248 186 1 the the DET issue-248 186 2 survey survey NOUN issue-248 186 3 , , PUNCT issue-248 186 4 which which PRON issue-248 186 5 was be AUX issue-248 186 6 conducted conduct VERB issue-248 186 7 on on ADP issue-248 186 8 the the DET issue-248 186 9 basis basis NOUN issue-248 186 10 of of ADP issue-248 186 11 the the DET issue-248 186 12 questions question NOUN issue-248 186 13 from from ADP issue-248 186 14 five five NUM issue-248 186 15 section section NOUN issue-248 186 16 of of ADP issue-248 186 17 the the DET issue-248 186 18 questionnaire questionnaire NOUN issue-248 186 19 “ " PUNCT issue-248 186 20 organization organization NOUN issue-248 186 21 of of ADP issue-248 186 22 the the DET issue-248 186 23 management management NOUN issue-248 186 24 accounting accounting NOUN issue-248 186 25 system system NOUN issue-248 186 26 ” " PUNCT issue-248 186 27 , , PUNCT issue-248 186 28 can can AUX issue-248 186 29 be be AUX issue-248 186 30 divided divide VERB issue-248 186 31 into into ADP issue-248 186 32 three three NUM issue-248 186 33 stages stage NOUN issue-248 186 34 ( ( PUNCT issue-248 186 35 see see VERB issue-248 186 36 : : PUNCT issue-248 186 37 table table NOUN issue-248 186 38 3 3 NUM issue-248 186 39 ) ) PUNCT issue-248 186 40 . . PUNCT issue-248 187 1 5 5 X issue-248 187 2 . . PUNCT issue-248 187 3 the the DET issue-248 187 4 results result NOUN issue-248 187 5 of of ADP issue-248 187 6 the the DET issue-248 187 7 study study NOUN issue-248 187 8 analysis analysis NOUN issue-248 187 9 of of ADP issue-248 187 10 the the DET issue-248 187 11 main main ADJ issue-248 187 12 manager manager NOUN issue-248 187 13 ’s ’s PART issue-248 187 14 information information NOUN issue-248 187 15 sources source NOUN issue-248 187 16 with with ADP issue-248 187 17 the the DET issue-248 187 18 aim aim NOUN issue-248 187 19 of of ADP issue-248 187 20 making make VERB issue-248 187 21 managerial managerial ADJ issue-248 187 22 decisions decision NOUN issue-248 187 23 was be AUX issue-248 187 24 conducted conduct VERB issue-248 187 25 on on ADP issue-248 187 26 the the DET issue-248 187 27 basis basis NOUN issue-248 187 28 of of ADP issue-248 187 29 the the DET issue-248 187 30 respondent respondent NOUN issue-248 187 31 ’s ’s PART issue-248 187 32 choice choice NOUN issue-248 187 33 of of ADP issue-248 187 34 one one NUM issue-248 187 35 ( ( PUNCT issue-248 187 36 or or CCONJ issue-248 187 37 several several ADJ issue-248 187 38 ) ) PUNCT issue-248 187 39 in in ADP issue-248 187 40 three three NUM issue-248 187 41 variants variant NOUN issue-248 187 42 of of ADP issue-248 187 43 reporting reporting NOUN issue-248 187 44 used use VERB issue-248 187 45 by by ADP issue-248 187 46 the the DET issue-248 187 47 small small ADJ issue-248 187 48 enterprise enterprise NOUN issue-248 187 49 . . PUNCT issue-248 188 1 among among ADP issue-248 188 2 them they PRON issue-248 188 3 : : PUNCT issue-248 188 4 operational operational ADJ issue-248 188 5 reports report NOUN issue-248 188 6 , , PUNCT issue-248 188 7 which which PRON issue-248 188 8 involves involve VERB issue-248 188 9 the the DET issue-248 188 10 information information NOUN issue-248 188 11 about about ADP issue-248 188 12 the the DET issue-248 188 13 operating operate VERB issue-248 188 14 activities activity NOUN issue-248 188 15 of of ADP issue-248 188 16 the the DET issue-248 188 17 enterprise enterprise NOUN issue-248 188 18 ( ( PUNCT issue-248 188 19 supply supply NOUN issue-248 188 20 , , PUNCT issue-248 188 21 manufacture manufacture NOUN issue-248 188 22 , , PUNCT issue-248 188 23 sale sale NOUN issue-248 188 24 ) ) PUNCT issue-248 188 25 and and CCONJ issue-248 188 26 can can AUX issue-248 188 27 be be AUX issue-248 188 28 presented present VERB issue-248 188 29 in in ADP issue-248 188 30 tabular tabular NOUN issue-248 188 31 form form NOUN issue-248 188 32 , , PUNCT issue-248 188 33 as as ADV issue-248 188 34 well well ADV issue-248 188 35 as as ADP issue-248 188 36 in in ADP issue-248 188 37 the the DET issue-248 188 38 form form NOUN issue-248 188 39 of of ADP issue-248 188 40 reports report NOUN issue-248 188 41 or or CCONJ issue-248 188 42 notes note NOUN issue-248 188 43 ; ; PUNCT issue-248 188 44 financial financial ADJ issue-248 188 45 statements statement NOUN issue-248 188 46 , , PUNCT issue-248 188 47 drawn draw VERB issue-248 188 48 up up ADP issue-248 188 49 by by ADP issue-248 188 50 small small ADJ issue-248 188 51 enterprises enterprise NOUN issue-248 188 52 in in ADP issue-248 188 53 accordance accordance NOUN issue-248 188 54 with with ADP issue-248 188 55 the the DET issue-248 188 56 current current ADJ issue-248 188 57 legislation legislation NOUN issue-248 188 58 ; ; PUNCT issue-248 188 59 responsibility responsibility NOUN issue-248 188 60 accounting accounting NOUN issue-248 188 61 reports report NOUN issue-248 188 62 , , PUNCT issue-248 188 63 which which PRON issue-248 188 64 include include VERB issue-248 188 65 the the DET issue-248 188 66 activity activity NOUN issue-248 188 67 indicators indicator NOUN issue-248 188 68 that that PRON issue-248 188 69 are be AUX issue-248 188 70 affected affect VERB issue-248 188 71 by by ADP issue-248 188 72 the the DET issue-248 188 73 employees employee NOUN issue-248 188 74 of of ADP issue-248 188 75 the the DET issue-248 188 76 particular particular ADJ issue-248 188 77 centre centre NOUN issue-248 188 78 . . PUNCT issue-248 189 1 according accord VERB issue-248 189 2 to to ADP issue-248 189 3 the the DET issue-248 189 4 results result NOUN issue-248 189 5 of of ADP issue-248 189 6 the the DET issue-248 189 7 study study NOUN issue-248 189 8 , , PUNCT issue-248 189 9 it it PRON issue-248 189 10 is be AUX issue-248 189 11 defined define VERB issue-248 189 12 that that SCONJ issue-248 189 13 making make VERB issue-248 189 14 the the DET issue-248 189 15 managerial managerial ADJ issue-248 189 16 decision decision NOUN issue-248 189 17 on on ADP issue-248 189 18 the the DET issue-248 189 19 base base NOUN issue-248 189 20 of of ADP issue-248 189 21 operational operational ADJ issue-248 189 22 reports report NOUN issue-248 189 23 are be AUX issue-248 189 24 conducted conduct VERB issue-248 189 25 at at ADP issue-248 189 26 29 29 NUM issue-248 189 27 small small ADJ issue-248 189 28 domestic domestic ADJ issue-248 189 29 enterprises enterprise NOUN issue-248 189 30 , , PUNCT issue-248 189 31 as as ADV issue-248 189 32 well well ADV issue-248 189 33 as as ADP issue-248 189 34 on on ADP issue-248 189 35 the the DET issue-248 189 36 base base NOUN issue-248 189 37 of of ADP issue-248 189 38 financial financial ADJ issue-248 189 39 statements statement NOUN issue-248 189 40 – – PUNCT issue-248 189 41 10 10 NUM issue-248 189 42 enterprises enterprise NOUN issue-248 189 43 , , PUNCT issue-248 189 44 then then ADV issue-248 189 45 by by ADP issue-248 189 46 using use VERB issue-248 189 47 the the DET issue-248 189 48 responsibility responsibility NOUN issue-248 189 49 accounting accounting NOUN issue-248 189 50 reports report NOUN issue-248 189 51 – – PUNCT issue-248 189 52 only only ADV issue-248 189 53 at at ADP issue-248 189 54 one one NUM issue-248 189 55 small small ADJ issue-248 189 56 enterprise enterprise NOUN issue-248 189 57 . . PUNCT issue-248 190 1 operational operational ADJ issue-248 190 2 reports report NOUN issue-248 190 3 in in ADP issue-248 190 4 combination combination NOUN issue-248 190 5 with with ADP issue-248 190 6 the the DET issue-248 190 7 financial financial ADJ issue-248 190 8 statement statement NOUN issue-248 190 9 are be AUX issue-248 190 10 the the DET issue-248 190 11 source source NOUN issue-248 190 12 of of ADP issue-248 190 13 information information NOUN issue-248 190 14 for for ADP issue-248 190 15 management management NOUN issue-248 190 16 in in ADP issue-248 190 17 13 13 NUM issue-248 190 18 enterprises enterprise NOUN issue-248 190 19 , , PUNCT issue-248 190 20 while while SCONJ issue-248 190 21 the the DET issue-248 190 22 indicators indicator NOUN issue-248 190 23 of of ADP issue-248 190 24 these these DET issue-248 190 25 three three NUM issue-248 190 26 types type NOUN issue-248 190 27 of of ADP issue-248 190 28 reporting reporting NOUN issue-248 190 29 are be AUX issue-248 190 30 used use VERB issue-248 190 31 only only ADV issue-248 190 32 at at ADP issue-248 190 33 one one NUM issue-248 190 34 small small ADJ issue-248 190 35 enterprise enterprise NOUN issue-248 190 36 . . PUNCT issue-248 191 1 therefore therefore ADV issue-248 191 2 , , PUNCT issue-248 191 3 the the DET issue-248 191 4 main main ADJ issue-248 191 5 information information NOUN issue-248 191 6 source source NOUN issue-248 191 7 in in ADP issue-248 191 8 the the DET issue-248 191 9 management management NOUN issue-248 191 10 of of ADP issue-248 191 11 the the DET issue-248 191 12 small small ADJ issue-248 191 13 business business NOUN issue-248 191 14 is be AUX issue-248 191 15 operational operational ADJ issue-248 191 16 reporting reporting NOUN issue-248 191 17 . . PUNCT issue-248 192 1 considering consider VERB issue-248 192 2 the the DET issue-248 192 3 periodicity periodicity NOUN issue-248 192 4 of of ADP issue-248 192 5 collecting collect VERB issue-248 192 6 the the DET issue-248 192 7 information information NOUN issue-248 192 8 about about ADP issue-248 192 9 the the DET issue-248 192 10 activity activity NOUN issue-248 192 11 at at ADP issue-248 192 12 a a DET issue-248 192 13 small small ADJ issue-248 192 14 enterprise enterprise NOUN issue-248 192 15 for for ADP issue-248 192 16 the the DET issue-248 192 17 manager manager NOUN issue-248 192 18 / / SYM issue-248 192 19 owner owner NOUN issue-248 192 20 , , PUNCT issue-248 192 21 it it PRON issue-248 192 22 is be AUX issue-248 192 23 found find VERB issue-248 192 24 that that SCONJ issue-248 192 25 this this DET issue-248 192 26 information information NOUN issue-248 192 27 is be AUX issue-248 192 28 daily daily ADV issue-248 192 29 submitted submit VERB issue-248 192 30 in in ADP issue-248 192 31 19 19 NUM issue-248 192 32 enterprises enterprise NOUN issue-248 192 33 , , PUNCT issue-248 192 34 once once ADV issue-248 192 35 a a DET issue-248 192 36 week week NOUN issue-248 192 37 – – PUNCT issue-248 192 38 in in ADP issue-248 192 39 16 16 NUM issue-248 192 40 enterprises enterprise NOUN issue-248 192 41 , , PUNCT issue-248 192 42 2 2 NUM issue-248 192 43 - - SYM issue-248 192 44 3 3 NUM issue-248 192 45 times time NOUN issue-248 192 46 per per ADP issue-248 192 47 month month NOUN issue-248 192 48 – – PUNCT issue-248 192 49 in in ADP issue-248 192 50 4 4 NUM issue-248 192 51 enterprises enterprise NOUN issue-248 192 52 , , PUNCT issue-248 192 53 1 1 NUM issue-248 192 54     SPACE issue-248 192 55 time time NOUN issue-248 192 56 per per ADP issue-248 192 57 month month NOUN issue-248 192 58 – – PUNCT issue-248 192 59 in in ADP issue-248 192 60 18 18 NUM issue-248 192 61 small small ADJ issue-248 192 62 enterprises enterprise NOUN issue-248 192 63 . . PUNCT issue-248 193 1 so so ADV issue-248 193 2 , , PUNCT issue-248 193 3 the the DET issue-248 193 4 largest large ADJ issue-248 193 5 percentage percentage NOUN issue-248 193 6 ( ( PUNCT issue-248 193 7 34.5 34.5 NUM issue-248 193 8 % % NOUN issue-248 193 9 ) ) PUNCT issue-248 193 10 of of ADP issue-248 193 11 enterprises enterprise NOUN issue-248 193 12 has have AUX issue-248 193 13 daily daily ADV issue-248 193 14 prepared prepare VERB issue-248 193 15 the the DET issue-248 193 16 information information NOUN issue-248 193 17 for for ADP issue-248 193 18 a a DET issue-248 193 19 manager manager NOUN issue-248 193 20 . . PUNCT issue-248 194 1 however however ADV issue-248 194 2 , , PUNCT issue-248 194 3 it it PRON issue-248 194 4 should should AUX issue-248 194 5 be be AUX issue-248 194 6 noted note VERB issue-248 194 7 that that SCONJ issue-248 194 8 for for ADP issue-248 194 9 the the DET issue-248 194 10 vast vast ADJ issue-248 194 11 majority majority NOUN issue-248 194 12 of of ADP issue-248 194 13 enterprises enterprise NOUN issue-248 194 14 with with ADP issue-248 194 15 different different ADJ issue-248 194 16 intervals interval NOUN issue-248 194 17 of of ADP issue-248 194 18 information information NOUN issue-248 194 19 providing provide VERB issue-248 194 20 , , PUNCT issue-248 194 21 the the DET issue-248 194 22 time time NOUN issue-248 194 23 range range NOUN issue-248 194 24 is be AUX issue-248 194 25 within within ADP issue-248 194 26 one one NUM issue-248 194 27 month month NOUN issue-248 194 28 . . PUNCT issue-248 195 1 a a DET issue-248 195 2 chief chief ADJ issue-248 195 3 accountant accountant NOUN issue-248 195 4 ( ( PUNCT issue-248 195 5 outsourcer outsourcer NOUN issue-248 195 6 ) ) PUNCT issue-248 195 7 or or CCONJ issue-248 195 8 manager manager NOUN issue-248 195 9 carried carry VERB issue-248 195 10 out out ADP issue-248 195 11 the the DET issue-248 195 12 preparation preparation NOUN issue-248 195 13 of of ADP issue-248 195 14 business business NOUN issue-248 195 15 activities activity NOUN issue-248 195 16 ’ ' PUNCT issue-248 195 17 information information NOUN issue-248 195 18 in in ADP issue-248 195 19 most most ADJ issue-248 195 20 of of ADP issue-248 195 21 the the DET issue-248 195 22 small small ADJ issue-248 195 23 enterprises enterprise NOUN issue-248 195 24 . . PUNCT issue-248 196 1 the the DET issue-248 196 2 share share NOUN issue-248 196 3 of of ADP issue-248 196 4 such such ADJ issue-248 196 5 enterprises enterprise NOUN issue-248 196 6 is be AUX issue-248 196 7 56.4 56.4 NUM issue-248 196 8 % % NOUN issue-248 196 9 ( ( PUNCT issue-248 196 10 12.7 12.7 NUM issue-248 196 11 % % NOUN issue-248 196 12 ) ) PUNCT issue-248 196 13 and and CCONJ issue-248 196 14 27.3 27.3 NUM issue-248 196 15 % % NOUN issue-248 196 16 accordingly accordingly ADV issue-248 196 17 . . PUNCT issue-248 197 1 the the DET issue-248 197 2 post post NOUN issue-248 197 3 of of ADP issue-248 197 4 accounting accounting NOUN issue-248 197 5 analyst analyst NOUN issue-248 197 6 is be AUX issue-248 197 7 provided provide VERB issue-248 197 8 in in ADP issue-248 197 9 3 3 NUM issue-248 197 10 small small ADJ issue-248 197 11 enterprises enterprise NOUN issue-248 197 12 , , PUNCT issue-248 197 13 and and CCONJ issue-248 197 14 then then ADV issue-248 197 15 the the DET issue-248 197 16 preparation preparation NOUN issue-248 197 17 of of ADP issue-248 197 18 information information NOUN issue-248 197 19 for for ADP issue-248 197 20 the the DET issue-248 197 21 manager manager NOUN issue-248 197 22 by by ADP issue-248 197 23 the the DET issue-248 197 24 financial financial ADJ issue-248 197 25 director director NOUN issue-248 197 26 is be AUX issue-248 197 27 provided provide VERB issue-248 197 28 also also ADV issue-248 197 29 in in ADP issue-248 197 30 3 3 NUM issue-248 197 31 of of ADP issue-248 197 32 smes sme NOUN issue-248 197 33 . . PUNCT issue-248 198 1 respondents respondent NOUN issue-248 198 2 of of ADP issue-248 198 3 some some DET issue-248 198 4 ( ( PUNCT issue-248 198 5 4 4 NUM issue-248 198 6 entities entity NOUN issue-248 198 7 ) ) PUNCT issue-248 198 8 small small ADJ issue-248 198 9 enterprises enterprise NOUN issue-248 198 10 said say VERB issue-248 198 11 that that SCONJ issue-248 198 12 collection collection NOUN issue-248 198 13 and and CCONJ issue-248 198 14 processing processing NOUN issue-248 198 15 of of ADP issue-248 198 16 information information NOUN issue-248 198 17 are be AUX issue-248 198 18 provided provide VERB issue-248 198 19 by by ADP issue-248 198 20 the the DET issue-248 198 21 chief chief ADJ issue-248 198 22 accountant accountant NOUN issue-248 198 23 and and CCONJ issue-248 198 24 manager manager NOUN issue-248 198 25 or or CCONJ issue-248 198 26 chief chief ADJ issue-248 198 27 accountant accountant NOUN issue-248 198 28 and and CCONJ issue-248 198 29 chief chief ADJ issue-248 198 30 financial financial ADJ issue-248 198 31 director director NOUN issue-248 198 32 . . PUNCT issue-248 199 1 in in ADP issue-248 199 2 order order NOUN issue-248 199 3 to to PART issue-248 199 4 secure secure VERB issue-248 199 5 a a DET issue-248 199 6 competitive competitive ADJ issue-248 199 7 position position NOUN issue-248 199 8 in in ADP issue-248 199 9 the the DET issue-248 199 10 market market NOUN issue-248 199 11 managers manager NOUN issue-248 199 12 of of ADP issue-248 199 13 small small ADJ issue-248 199 14 businesses business NOUN issue-248 199 15 have have VERB issue-248 199 16 to to PART issue-248 199 17 use use VERB issue-248 199 18 a a DET issue-248 199 19 variety variety NOUN issue-248 199 20 of of ADP issue-248 199 21 information information NOUN issue-248 199 22 characterized characterize VERB issue-248 199 23 the the DET issue-248 199 24 business business NOUN issue-248 199 25 activity activity NOUN issue-248 199 26 . . PUNCT issue-248 200 1 this this DET issue-248 200 2 information information NOUN issue-248 200 3 can can AUX issue-248 200 4 be be AUX issue-248 200 5 obtained obtain VERB issue-248 200 6 by by ADP issue-248 200 7 analysing analyse VERB issue-248 200 8 the the DET issue-248 200 9 indicators indicator NOUN issue-248 200 10 of of ADP issue-248 200 11 financial financial ADJ issue-248 200 12 reporting reporting NOUN issue-248 200 13 , , PUNCT issue-248 200 14 non non ADJ issue-248 200 15 - - ADJ issue-248 200 16 financial financial ADJ issue-248 200 17 table table NOUN issue-248 200 18 3 3 NUM issue-248 200 19 stages stage NOUN issue-248 200 20 of of ADP issue-248 200 21 investigation investigation NOUN issue-248 200 22 of of ADP issue-248 200 23 the the DET issue-248 200 24 management management NOUN issue-248 200 25 accounting accounting NOUN issue-248 200 26 organization organization NOUN issue-248 200 27 at at ADP issue-248 200 28 a a DET issue-248 200 29 small small ADJ issue-248 200 30 enterprise enterprise NOUN issue-248 200 31 stages stage NOUN issue-248 200 32 of of ADP issue-248 200 33 investigation investigation NOUN issue-248 200 34 of of ADP issue-248 200 35 the the DET issue-248 200 36 management management NOUN issue-248 200 37 accounting accounting NOUN issue-248 200 38 organization organization NOUN issue-248 200 39 at at ADP issue-248 200 40 a a DET issue-248 200 41 small small ADJ issue-248 200 42 enterprise enterprise NOUN issue-248 200 43 characterization characterization NOUN issue-248 200 44 of of ADP issue-248 200 45 the the DET issue-248 200 46 received receive VERB issue-248 200 47 information information NOUN issue-248 200 48 number number NOUN issue-248 200 49 of of ADP issue-248 200 50 stage stage NOUN issue-248 200 51 name name NOUN issue-248 200 52 of of ADP issue-248 200 53 stage stage NOUN issue-248 200 54 first first ADJ issue-248 200 55 stage stage NOUN issue-248 200 56 information information NOUN issue-248 200 57 for for ADP issue-248 200 58 management management NOUN issue-248 200 59 decision decision NOUN issue-248 200 60 - - PUNCT issue-248 200 61 making making NOUN issue-248 200 62 – – PUNCT issue-248 200 63 the the DET issue-248 200 64 main main ADJ issue-248 200 65 sources source NOUN issue-248 200 66 and and CCONJ issue-248 200 67 types type NOUN issue-248 200 68 of of ADP issue-248 200 69 information information NOUN issue-248 200 70 used use VERB issue-248 200 71 by by ADP issue-248 200 72 the the DET issue-248 200 73 head head NOUN issue-248 200 74 of of ADP issue-248 200 75 a a DET issue-248 200 76 small small ADJ issue-248 200 77 enterprise enterprise NOUN issue-248 200 78 ; ; PUNCT issue-248 200 79 – – PUNCT issue-248 200 80 periodicity periodicity NOUN issue-248 200 81 of of ADP issue-248 200 82 the the DET issue-248 200 83 information information NOUN issue-248 200 84 submission submission NOUN issue-248 200 85 ; ; PUNCT issue-248 200 86 – – PUNCT issue-248 200 87 employees employee NOUN issue-248 200 88 involved involve VERB issue-248 200 89 in in ADP issue-248 200 90 its its PRON issue-248 200 91 preparation preparation NOUN issue-248 200 92 . . PUNCT issue-248 201 1 second second ADJ issue-248 201 2 stage stage NOUN issue-248 201 3 practice practice NOUN issue-248 201 4 of of ADP issue-248 201 5 conducting conduct VERB issue-248 201 6 the the DET issue-248 201 7 management management NOUN issue-248 201 8 accounting accounting NOUN issue-248 201 9 – – PUNCT issue-248 201 10 information information NOUN issue-248 201 11 about about ADP issue-248 201 12 methods method NOUN issue-248 201 13 of of ADP issue-248 201 14 cost cost NOUN issue-248 201 15 accounting accounting NOUN issue-248 201 16 and and CCONJ issue-248 201 17 calculating calculate VERB issue-248 201 18 the the DET issue-248 201 19 cost cost NOUN issue-248 201 20 of of ADP issue-248 201 21 production production NOUN issue-248 201 22 ; ; PUNCT issue-248 201 23 – – PUNCT issue-248 201 24 tools tool NOUN issue-248 201 25 of of ADP issue-248 201 26 operational operational ADJ issue-248 201 27 and and CCONJ issue-248 201 28 strategic strategic ADJ issue-248 201 29 management management NOUN issue-248 201 30 accounting accounting NOUN issue-248 201 31 ; ; PUNCT issue-248 201 32 – – PUNCT issue-248 201 33 factors factor NOUN issue-248 201 34 that that PRON issue-248 201 35 have have AUX issue-248 201 36 contributed contribute VERB issue-248 201 37 to to ADP issue-248 201 38 the the DET issue-248 201 39 use use NOUN issue-248 201 40 of of ADP issue-248 201 41 management management NOUN issue-248 201 42 accounting account VERB issue-248 201 43 at at ADP issue-248 201 44 small small ADJ issue-248 201 45 enterprises enterprise NOUN issue-248 201 46 . . PUNCT issue-248 202 1 third third ADJ issue-248 202 2 stage stage NOUN issue-248 202 3 reasons reason NOUN issue-248 202 4 for for ADP issue-248 202 5 the the DET issue-248 202 6 refusal refusal NOUN issue-248 202 7 from from ADP issue-248 202 8 the the DET issue-248 202 9 management management NOUN issue-248 202 10 accounting accounting NOUN issue-248 202 11 and and CCONJ issue-248 202 12 organization organization NOUN issue-248 202 13 of of ADP issue-248 202 14 management management NOUN issue-248 202 15 accounting accounting NOUN issue-248 202 16 – – PUNCT issue-248 202 17 the the DET issue-248 202 18 main main ADJ issue-248 202 19 reasons reason NOUN issue-248 202 20 for for ADP issue-248 202 21 the the DET issue-248 202 22 refusal refusal NOUN issue-248 202 23 from from ADP issue-248 202 24 management management NOUN issue-248 202 25 accounting accounting NOUN issue-248 202 26 at at ADP issue-248 202 27 small small ADJ issue-248 202 28 enterprises enterprise NOUN issue-248 202 29 or or CCONJ issue-248 202 30 the the DET issue-248 202 31 insufficient insufficient ADJ issue-248 202 32 use use NOUN issue-248 202 33 of of ADP issue-248 202 34 its its PRON issue-248 202 35 tools tool NOUN issue-248 202 36 ; ; PUNCT issue-248 202 37 – – PUNCT issue-248 202 38 definition definition NOUN issue-248 202 39 of of ADP issue-248 202 40 the the DET issue-248 202 41 persons person NOUN issue-248 202 42 who who PRON issue-248 202 43 should should AUX issue-248 202 44 be be AUX issue-248 202 45 engaged engage VERB issue-248 202 46 in in ADP issue-248 202 47 its its PRON issue-248 202 48 introduction introduction NOUN issue-248 202 49 ; ; PUNCT issue-248 202 50 – – PUNCT issue-248 202 51 methods method NOUN issue-248 202 52 and and CCONJ issue-248 202 53 techniques technique NOUN issue-248 202 54 of of ADP issue-248 202 55 managerial managerial ADJ issue-248 202 56 accounting accounting NOUN issue-248 202 57 that that PRON issue-248 202 58 should should AUX issue-248 202 59 be be AUX issue-248 202 60 used use VERB issue-248 202 61 in in ADP issue-248 202 62 the the DET issue-248 202 63 case case NOUN issue-248 202 64 of of ADP issue-248 202 65 organization organization NOUN issue-248 202 66 the the DET issue-248 202 67 management management NOUN issue-248 202 68 accounting accounting NOUN issue-248 202 69 subsystem subsystem NOUN issue-248 202 70 at at ADP issue-248 202 71 small small ADJ issue-248 202 72 enterprises enterprise NOUN issue-248 202 73 . . PUNCT issue-248 203 1 source source NOUN issue-248 203 2 : : PUNCT issue-248 203 3 compiled compile VERB issue-248 203 4 by by ADP issue-248 203 5 the the DET issue-248 203 6 author author NOUN issue-248 203 7 according accord VERB issue-248 203 8 to to ADP issue-248 203 9 the the DET issue-248 203 10 research research NOUN issue-248 203 11 results result VERB issue-248 203 12 baltic baltic ADJ issue-248 203 13 journal journal PROPN issue-248 203 14 of of ADP issue-248 203 15 economic economic ADJ issue-248 203 16 studies study NOUN issue-248 203 17 277 277 NUM issue-248 203 18 vol vol NOUN issue-248 203 19 . . PUNCT issue-248 204 1 3 3 NUM issue-248 204 2 , , PUNCT issue-248 204 3 no no INTJ issue-248 204 4 . . NOUN issue-248 204 5 4 4 NUM issue-248 204 6 , , PUNCT issue-248 204 7 2017 2017 NUM issue-248 204 8 indicators indicator NOUN issue-248 204 9 or or CCONJ issue-248 204 10 analytical analytical ADJ issue-248 204 11 information information NOUN issue-248 204 12 received receive VERB issue-248 204 13 on on ADP issue-248 204 14 the the DET issue-248 204 15 basis basis NOUN issue-248 204 16 of of ADP issue-248 204 17 methods method NOUN issue-248 204 18 and and CCONJ issue-248 204 19 techniques technique NOUN issue-248 204 20 of of ADP issue-248 204 21 management management NOUN issue-248 204 22 accounting accounting NOUN issue-248 204 23 . . PUNCT issue-248 205 1 results result NOUN issue-248 205 2 of of ADP issue-248 205 3 the the DET issue-248 205 4 study study NOUN issue-248 205 5 represent represent VERB issue-248 205 6 that that SCONJ issue-248 205 7 the the DET issue-248 205 8 majority majority NOUN issue-248 205 9 of of ADP issue-248 205 10 small small ADJ issue-248 205 11 enterprises enterprise NOUN issue-248 205 12 ( ( PUNCT issue-248 205 13 30 30 NUM issue-248 205 14 entities entity NOUN issue-248 205 15 ) ) PUNCT issue-248 205 16 uses use VERB issue-248 205 17 different different ADJ issue-248 205 18 combinations combination NOUN issue-248 205 19 of of ADP issue-248 205 20 two two NUM issue-248 205 21 indicators indicator NOUN issue-248 205 22 ’ ’ PART issue-248 205 23 types type NOUN issue-248 205 24 for for ADP issue-248 205 25 making make VERB issue-248 205 26 management management NOUN issue-248 205 27 decisions decision NOUN issue-248 205 28 , , PUNCT issue-248 205 29 the the DET issue-248 205 30 main main ADJ issue-248 205 31 part part NOUN issue-248 205 32 of of ADP issue-248 205 33 which which PRON issue-248 205 34 are be AUX issue-248 205 35 non non ADJ issue-248 205 36 - - ADJ issue-248 205 37 financial financial ADJ issue-248 205 38 indicators indicator NOUN issue-248 205 39 and and CCONJ issue-248 205 40 analytical analytical ADJ issue-248 205 41 information information NOUN issue-248 205 42 obtained obtain VERB issue-248 205 43 on on ADP issue-248 205 44 the the DET issue-248 205 45 base base NOUN issue-248 205 46 of of ADP issue-248 205 47 management management NOUN issue-248 205 48 accounting accounting NOUN issue-248 205 49 methods method NOUN issue-248 205 50 ( ( PUNCT issue-248 205 51 13 13 NUM issue-248 205 52 entities entity NOUN issue-248 205 53 ) ) PUNCT issue-248 205 54 . . PUNCT issue-248 206 1 non non ADJ issue-248 206 2 - - ADJ issue-248 206 3 financial financial ADJ issue-248 206 4 indicators indicator NOUN issue-248 206 5 and and CCONJ issue-248 206 6 the the DET issue-248 206 7 indicators indicator NOUN issue-248 206 8 of of ADP issue-248 206 9 the the DET issue-248 206 10 financial financial ADJ issue-248 206 11 statement statement NOUN issue-248 206 12 are be AUX issue-248 206 13 used use VERB issue-248 206 14 at at ADP issue-248 206 15 10 10 NUM issue-248 206 16 small small ADJ issue-248 206 17 enterprises enterprise NOUN issue-248 206 18 , , PUNCT issue-248 206 19 while while SCONJ issue-248 206 20 the the DET issue-248 206 21 indicators indicator NOUN issue-248 206 22 of of ADP issue-248 206 23 financial financial ADJ issue-248 206 24 statement statement NOUN issue-248 206 25 combined combine VERB issue-248 206 26 with with ADP issue-248 206 27 analytical analytical ADJ issue-248 206 28 information information NOUN issue-248 206 29 – – PUNCT issue-248 206 30 only only ADV issue-248 206 31 at at ADP issue-248 206 32 7 7 NUM issue-248 206 33 small small ADJ issue-248 206 34 enterprises enterprise NOUN issue-248 206 35 . . PUNCT issue-248 207 1 furthermore furthermore ADV issue-248 207 2 , , PUNCT issue-248 207 3 7 7 NUM issue-248 207 4 small small ADJ issue-248 207 5 enterprises enterprise NOUN issue-248 207 6 use use VERB issue-248 207 7 for for ADP issue-248 207 8 the the DET issue-248 207 9 management management NOUN issue-248 207 10 a a DET issue-248 207 11 combination combination NOUN issue-248 207 12 of of ADP issue-248 207 13 three three NUM issue-248 207 14 mentioned mention VERB issue-248 207 15 indicators indicator NOUN issue-248 207 16 above above ADV issue-248 207 17 . . PUNCT issue-248 208 1 among among ADP issue-248 208 2 enterprises enterprise NOUN issue-248 208 3 that that PRON issue-248 208 4 use use VERB issue-248 208 5 only only ADV issue-248 208 6 one one NUM issue-248 208 7 indicator indicator NOUN issue-248 208 8 – – PUNCT issue-248 208 9 the the DET issue-248 208 10 most most ADV issue-248 208 11 popular popular ADJ issue-248 208 12 is be AUX issue-248 208 13 decision decision NOUN issue-248 208 14 - - PUNCT issue-248 208 15 making making NOUN issue-248 208 16 based base VERB issue-248 208 17 on on ADP issue-248 208 18 non non ADJ issue-248 208 19 - - ADJ issue-248 208 20 financial financial ADJ issue-248 208 21 indicators indicator NOUN issue-248 208 22 ( ( PUNCT issue-248 208 23 43.6 43.6 NUM issue-248 208 24 % % NOUN issue-248 208 25 ) ) PUNCT issue-248 208 26 . . PUNCT issue-248 209 1 the the DET issue-248 209 2 second second ADJ issue-248 209 3 stage stage NOUN issue-248 209 4 of of ADP issue-248 209 5 the the DET issue-248 209 6 study study NOUN issue-248 209 7 “ " PUNCT issue-248 209 8 practice practice NOUN issue-248 209 9 of of ADP issue-248 209 10 conducting conduct VERB issue-248 209 11 the the DET issue-248 209 12 management management NOUN issue-248 209 13 accounting accounting NOUN issue-248 209 14 ” " PUNCT issue-248 209 15 showed show VERB issue-248 209 16 that that SCONJ issue-248 209 17 cost cost NOUN issue-248 209 18 of of ADP issue-248 209 19 production production NOUN issue-248 209 20 calculation calculation NOUN issue-248 209 21 at at ADP issue-248 209 22 most most ADJ issue-248 209 23 small small ADJ issue-248 209 24 enterprises enterprise NOUN issue-248 209 25 is be AUX issue-248 209 26 carried carry VERB issue-248 209 27 out out ADP issue-248 209 28 by by ADP issue-248 209 29 full full ADJ issue-248 209 30 cost cost NOUN issue-248 209 31 method method NOUN issue-248 209 32 ( ( PUNCT issue-248 209 33 52.7 52.7 NUM issue-248 209 34 % % NOUN issue-248 209 35 ) ) PUNCT issue-248 209 36 , , PUNCT issue-248 209 37 according accord VERB issue-248 209 38 to to ADP issue-248 209 39 ukrainian ukrainian ADJ issue-248 209 40 accounting accounting NOUN issue-248 209 41 standards standard NOUN issue-248 209 42 no no INTJ issue-248 209 43 . . NOUN issue-248 209 44 16 16 NUM issue-248 209 45 and and CCONJ issue-248 209 46 by by ADP issue-248 209 47 job job NOUN issue-248 209 48 - - PUNCT issue-248 209 49 order order NOUN issue-248 209 50 costing costing NOUN issue-248 209 51 ( ( PUNCT issue-248 209 52 45.5 45.5 NUM issue-248 209 53 % % NOUN issue-248 209 54 ) ) PUNCT issue-248 209 55 . . PUNCT issue-248 210 1 only only ADV issue-248 210 2 two two NUM issue-248 210 3 enterprises enterprise NOUN issue-248 210 4 from from ADP issue-248 210 5 sample sample NOUN issue-248 210 6 provide provide VERB issue-248 210 7 responsibility responsibility NOUN issue-248 210 8 accounting accounting NOUN issue-248 210 9 , , PUNCT issue-248 210 10 and and CCONJ issue-248 210 11 seven seven NUM issue-248 210 12 entities entity NOUN issue-248 210 13 use use VERB issue-248 210 14 budgeting budget VERB issue-248 210 15 . . PUNCT issue-248 211 1 the the DET issue-248 211 2 most most ADV issue-248 211 3 popular popular ADJ issue-248 211 4 types type NOUN issue-248 211 5 of of ADP issue-248 211 6 analysis analysis NOUN issue-248 211 7 are be AUX issue-248 211 8 marginal marginal ADJ issue-248 211 9 analysis analysis NOUN issue-248 211 10 and and CCONJ issue-248 211 11 cost cost NOUN issue-248 211 12 - - PUNCT issue-248 211 13 benefit benefit NOUN issue-248 211 14 analysis analysis NOUN issue-248 211 15 . . PUNCT issue-248 212 1 therefore therefore ADV issue-248 212 2 , , PUNCT issue-248 212 3 two two NUM issue-248 212 4 small small ADJ issue-248 212 5 enterprises enterprise NOUN issue-248 212 6 use use VERB issue-248 212 7 all all DET issue-248 212 8 four four NUM issue-248 212 9 types type NOUN issue-248 212 10 of of ADP issue-248 212 11 analysis analysis NOUN issue-248 212 12 , , PUNCT issue-248 212 13 while while SCONJ issue-248 212 14 one one NUM issue-248 212 15 enterprise enterprise NOUN issue-248 212 16 has have AUX issue-248 212 17 used use VERB issue-248 212 18 three three NUM issue-248 212 19 types type NOUN issue-248 212 20 ( ( PUNCT issue-248 212 21 marginal marginal ADJ issue-248 212 22 analysis analysis NOUN issue-248 212 23 , , PUNCT issue-248 212 24 analysis analysis NOUN issue-248 212 25 of of ADP issue-248 212 26 alternative alternative ADJ issue-248 212 27 solutions solution NOUN issue-248 212 28 and and CCONJ issue-248 212 29 analysis analysis NOUN issue-248 212 30 of of ADP issue-248 212 31 resource resource NOUN issue-248 212 32 use use NOUN issue-248 212 33 in in ADP issue-248 212 34 the the DET issue-248 212 35 presence presence NOUN issue-248 212 36 of of ADP issue-248 212 37 constraints constraint NOUN issue-248 212 38 ) ) PUNCT issue-248 212 39 . . PUNCT issue-248 213 1 five five NUM issue-248 213 2 enterprises enterprise NOUN issue-248 213 3 use use VERB issue-248 213 4 different different ADJ issue-248 213 5 combinations combination NOUN issue-248 213 6 of of ADP issue-248 213 7 these these DET issue-248 213 8 two two NUM issue-248 213 9 types type NOUN issue-248 213 10 and and CCONJ issue-248 213 11 twentytwo twentytwo ADJ issue-248 213 12 entities entity NOUN issue-248 213 13 use use VERB issue-248 213 14 only only ADV issue-248 213 15 one one NUM issue-248 213 16 kind kind NOUN issue-248 213 17 of of ADP issue-248 213 18 analysis analysis NOUN issue-248 213 19 . . PUNCT issue-248 214 1 regarding regard VERB issue-248 214 2 the the DET issue-248 214 3 use use NOUN issue-248 214 4 of of ADP issue-248 214 5 methods method NOUN issue-248 214 6 and and CCONJ issue-248 214 7 techniques technique NOUN issue-248 214 8 of of ADP issue-248 214 9 strategic strategic ADJ issue-248 214 10 management management NOUN issue-248 214 11 accounting accounting NOUN issue-248 214 12 , , PUNCT issue-248 214 13 the the DET issue-248 214 14 most most ADV issue-248 214 15 common common ADJ issue-248 214 16 is be AUX issue-248 214 17 the the DET issue-248 214 18 analysis analysis NOUN issue-248 214 19 of of ADP issue-248 214 20 competitors competitor NOUN issue-248 214 21 ( ( PUNCT issue-248 214 22 51.1 51.1 NUM issue-248 214 23 % % NOUN issue-248 214 24 ) ) PUNCT issue-248 214 25 and and CCONJ issue-248 214 26 target target VERB issue-248 214 27 calculation calculation NOUN issue-248 214 28 ( ( PUNCT issue-248 214 29 21.3 21.3 NUM issue-248 214 30 % % NOUN issue-248 214 31 ) ) PUNCT issue-248 214 32 . . PUNCT issue-248 215 1 most most ADJ issue-248 215 2 of of ADP issue-248 215 3 the the DET issue-248 215 4 small small ADJ issue-248 215 5 enterprises enterprise NOUN issue-248 215 6 use use VERB issue-248 215 7 only only ADV issue-248 215 8 one one NUM issue-248 215 9 method method NOUN issue-248 215 10 ( ( PUNCT issue-248 215 11 18 18 NUM issue-248 215 12 ) ) PUNCT issue-248 215 13 , , PUNCT issue-248 215 14 a a DET issue-248 215 15 combination combination NOUN issue-248 215 16 of of ADP issue-248 215 17 two two NUM issue-248 215 18 methods method NOUN issue-248 215 19 – – PUNCT issue-248 215 20 10 10 NUM issue-248 215 21 units unit NOUN issue-248 215 22 , , PUNCT issue-248 215 23 three three NUM issue-248 215 24 methods method NOUN issue-248 215 25 – – PUNCT issue-248 215 26 3 3 NUM issue-248 215 27 units unit NOUN issue-248 215 28 . . PUNCT issue-248 216 1 the the DET issue-248 216 2 main main ADJ issue-248 216 3 factors factor NOUN issue-248 216 4 influencing influence VERB issue-248 216 5 the the DET issue-248 216 6 use use NOUN issue-248 216 7 of of ADP issue-248 216 8 management management NOUN issue-248 216 9 accounting accounting NOUN issue-248 216 10 techniques technique NOUN issue-248 216 11 are be AUX issue-248 216 12 the the DET issue-248 216 13 manager manager NOUN issue-248 216 14 willingness willingness NOUN issue-248 216 15 and and CCONJ issue-248 216 16 the the DET issue-248 216 17 objective objective NOUN issue-248 216 18 need need VERB issue-248 216 19 to to PART issue-248 216 20 improve improve VERB issue-248 216 21 the the DET issue-248 216 22 financial financial ADJ issue-248 216 23 position position NOUN issue-248 216 24 of of ADP issue-248 216 25 the the DET issue-248 216 26 enterprise enterprise NOUN issue-248 216 27 . . PUNCT issue-248 217 1 according accord VERB issue-248 217 2 to to ADP issue-248 217 3 the the DET issue-248 217 4 third third ADJ issue-248 217 5 stage stage NOUN issue-248 217 6 of of ADP issue-248 217 7 the the DET issue-248 217 8 study study NOUN issue-248 217 9 “ " PUNCT issue-248 217 10 reasons reason NOUN issue-248 217 11 for for ADP issue-248 217 12 the the DET issue-248 217 13 refusal refusal NOUN issue-248 217 14 from from ADP issue-248 217 15 the the DET issue-248 217 16 management management NOUN issue-248 217 17 accounting accounting NOUN issue-248 217 18 and and CCONJ issue-248 217 19 organization organization NOUN issue-248 217 20 of of ADP issue-248 217 21 management management NOUN issue-248 217 22 accounting accounting NOUN issue-248 217 23 ” " PUNCT issue-248 217 24 it it PRON issue-248 217 25 is be AUX issue-248 217 26 defined define VERB issue-248 217 27 that that SCONJ issue-248 217 28 the the DET issue-248 217 29 main main ADJ issue-248 217 30 factor factor NOUN issue-248 217 31 of of ADP issue-248 217 32 the the DET issue-248 217 33 non non ADJ issue-248 217 34 - - NOUN issue-248 217 35 use use NOUN issue-248 217 36 or or CCONJ issue-248 217 37 use use VERB issue-248 217 38 the the DET issue-248 217 39 lowlevel lowlevel NOUN issue-248 217 40 management management NOUN issue-248 217 41 accounting accounting NOUN issue-248 217 42 methods method NOUN issue-248 217 43 is be AUX issue-248 217 44 significant significant ADJ issue-248 217 45 money money NOUN issue-248 217 46 and and CCONJ issue-248 217 47 time time NOUN issue-248 217 48 expenditures expenditure NOUN issue-248 217 49 for for ADP issue-248 217 50 its its PRON issue-248 217 51 organization organization NOUN issue-248 217 52 and and CCONJ issue-248 217 53 management management NOUN issue-248 217 54 . . PUNCT issue-248 218 1 otherwise otherwise ADV issue-248 218 2 , , PUNCT issue-248 218 3 the the DET issue-248 218 4 manager manager NOUN issue-248 218 5 and and CCONJ issue-248 218 6 accountants accountant NOUN issue-248 218 7 of of ADP issue-248 218 8 four four NUM issue-248 218 9 small small ADJ issue-248 218 10 enterprises enterprise NOUN issue-248 218 11 have have VERB issue-248 218 12 a a DET issue-248 218 13 sceptical sceptical ADJ issue-248 218 14 opinion opinion NOUN issue-248 218 15 to to ADP issue-248 218 16 the the DET issue-248 218 17 management management NOUN issue-248 218 18 accounting accounting NOUN issue-248 218 19 introduction introduction NOUN issue-248 218 20 for for ADP issue-248 218 21 this this DET issue-248 218 22 category category NOUN issue-248 218 23 of of ADP issue-248 218 24 business business NOUN issue-248 218 25 entities entity NOUN issue-248 218 26 . . PUNCT issue-248 219 1 the the DET issue-248 219 2 majority majority NOUN issue-248 219 3 of of ADP issue-248 219 4 respondents respondent NOUN issue-248 219 5 replied reply VERB issue-248 219 6 that that SCONJ issue-248 219 7 in in ADP issue-248 219 8 the the DET issue-248 219 9 case case NOUN issue-248 219 10 of of ADP issue-248 219 11 management management NOUN issue-248 219 12 accounting accounting NOUN issue-248 219 13 organization organization NOUN issue-248 219 14 at at ADP issue-248 219 15 the the DET issue-248 219 16 small small ADJ issue-248 219 17 enterprise enterprise NOUN issue-248 219 18 , , PUNCT issue-248 219 19 it it PRON issue-248 219 20 should should AUX issue-248 219 21 be be AUX issue-248 219 22 carried carry VERB issue-248 219 23 by by ADP issue-248 219 24 a a DET issue-248 219 25 chief chief ADJ issue-248 219 26 accountant accountant NOUN issue-248 219 27 ( ( PUNCT issue-248 219 28 outsourcer outsourcer NOUN issue-248 219 29 ) ) PUNCT issue-248 219 30 or or CCONJ issue-248 219 31 an an DET issue-248 219 32 accountant accountant NOUN issue-248 219 33 - - PUNCT issue-248 219 34 analyst analyst NOUN issue-248 219 35 . . PUNCT issue-248 220 1 in in ADP issue-248 220 2 most most ADJ issue-248 220 3 small small ADJ issue-248 220 4 enterprises enterprise NOUN issue-248 220 5 , , PUNCT issue-248 220 6 where where SCONJ issue-248 220 7 management management NOUN issue-248 220 8 accounting accounting NOUN issue-248 220 9 is be AUX issue-248 220 10 not not PART issue-248 220 11 used use VERB issue-248 220 12 or or CCONJ issue-248 220 13 used use VERB issue-248 220 14 at at ADP issue-248 220 15 a a DET issue-248 220 16 low low ADJ issue-248 220 17 level level NOUN issue-248 220 18 , , PUNCT issue-248 220 19 it it PRON issue-248 220 20 is be AUX issue-248 220 21 expedient expedient ADJ issue-248 220 22 to to PART issue-248 220 23 introduce introduce VERB issue-248 220 24 such such ADJ issue-248 220 25 methods method NOUN issue-248 220 26 as as ADP issue-248 220 27 : : PUNCT issue-248 220 28 cost cost NOUN issue-248 220 29 - - PUNCT issue-248 220 30 benefit benefit NOUN issue-248 220 31 analysis analysis NOUN issue-248 220 32 , , PUNCT issue-248 220 33 costvolume costvolume NOUN issue-248 220 34 - - PUNCT issue-248 220 35 profit profit NOUN issue-248 220 36 ( ( PUNCT issue-248 220 37 cvp cvp NOUN issue-248 220 38 ) ) PUNCT issue-248 220 39 analysis analysis NOUN issue-248 220 40 , , PUNCT issue-248 220 41 analysis analysis NOUN issue-248 220 42 of of ADP issue-248 220 43 alternative alternative ADJ issue-248 220 44 solutions solution NOUN issue-248 220 45 , , PUNCT issue-248 220 46 budgeting budgeting NOUN issue-248 220 47 and and CCONJ issue-248 220 48 swot swot NOUN issue-248 220 49 - - PUNCT issue-248 220 50 analysis analysis NOUN issue-248 220 51 . . PUNCT issue-248 221 1 consequently consequently ADV issue-248 221 2 , , PUNCT issue-248 221 3 according accord VERB issue-248 221 4 to to ADP issue-248 221 5 the the DET issue-248 221 6 results result NOUN issue-248 221 7 of of ADP issue-248 221 8 the the DET issue-248 221 9 study study NOUN issue-248 221 10 obtained obtain VERB issue-248 221 11 on on ADP issue-248 221 12 the the DET issue-248 221 13 basis basis NOUN issue-248 221 14 of of ADP issue-248 221 15 first first ADJ issue-248 221 16 stage stage NOUN issue-248 221 17 questions question NOUN issue-248 221 18 “ " PUNCT issue-248 221 19 information information NOUN issue-248 221 20 for for ADP issue-248 221 21 making make VERB issue-248 221 22 managerial managerial ADJ issue-248 221 23 decisions decision NOUN issue-248 221 24 ” " PUNCT issue-248 221 25 , , PUNCT issue-248 221 26 we we PRON issue-248 221 27 can can AUX issue-248 221 28 conclude conclude VERB issue-248 221 29 that that SCONJ issue-248 221 30 the the DET issue-248 221 31 main main ADJ issue-248 221 32 source source NOUN issue-248 221 33 of of ADP issue-248 221 34 information information NOUN issue-248 221 35 for for ADP issue-248 221 36 the the DET issue-248 221 37 manager manager NOUN issue-248 221 38 in in ADP issue-248 221 39 the the DET issue-248 221 40 process process NOUN issue-248 221 41 of of ADP issue-248 221 42 managerial managerial ADJ issue-248 221 43 decisionmaking decisionmaking NOUN issue-248 221 44 is be AUX issue-248 221 45 the the DET issue-248 221 46 operational operational ADJ issue-248 221 47 reports report NOUN issue-248 221 48 or or CCONJ issue-248 221 49 their their PRON issue-248 221 50 combination combination NOUN issue-248 221 51 with with ADP issue-248 221 52 the the DET issue-248 221 53 financial financial ADJ issue-248 221 54 assessment assessment NOUN issue-248 221 55 . . PUNCT issue-248 222 1 the the DET issue-248 222 2 preparation preparation NOUN issue-248 222 3 of of ADP issue-248 222 4 such such ADJ issue-248 222 5 information information NOUN issue-248 222 6 is be AUX issue-248 222 7 made make VERB issue-248 222 8 by by ADP issue-248 222 9 chief chief ADJ issue-248 222 10 accountant accountant NOUN issue-248 222 11 ( ( PUNCT issue-248 222 12 outsourcer outsourcer NOUN issue-248 222 13 ) ) PUNCT issue-248 222 14 , , PUNCT issue-248 222 15 who who PRON issue-248 222 16 submits submit VERB issue-248 222 17 it it PRON issue-248 222 18 to to ADP issue-248 222 19 the the DET issue-248 222 20 manager manager NOUN issue-248 222 21 daily daily ADV issue-248 222 22 , , PUNCT issue-248 222 23 once once ADV issue-248 222 24 per per ADP issue-248 222 25 week week NOUN issue-248 222 26 or or CCONJ issue-248 222 27 once once ADV issue-248 222 28 per per ADP issue-248 222 29 month month NOUN issue-248 222 30 . . PUNCT issue-248 223 1 the the DET issue-248 223 2 indicators indicator NOUN issue-248 223 3 of of ADP issue-248 223 4 financial financial ADJ issue-248 223 5 reporting reporting NOUN issue-248 223 6 , , PUNCT issue-248 223 7 analytical analytical ADJ issue-248 223 8 information information NOUN issue-248 223 9 , , PUNCT issue-248 223 10 obtained obtain VERB issue-248 223 11 on on ADP issue-248 223 12 the the DET issue-248 223 13 base base NOUN issue-248 223 14 of of ADP issue-248 223 15 management management NOUN issue-248 223 16 accounting accounting NOUN issue-248 223 17 methods method NOUN issue-248 223 18 , , PUNCT issue-248 223 19 as as ADV issue-248 223 20 well well ADV issue-248 223 21 as as ADP issue-248 223 22 nonfinancial nonfinancial ADJ issue-248 223 23 indicators indicator NOUN issue-248 223 24 that that PRON issue-248 223 25 characterize characterize VERB issue-248 223 26 the the DET issue-248 223 27 economic economic ADJ issue-248 223 28 activities activity NOUN issue-248 223 29 of of ADP issue-248 223 30 a a DET issue-248 223 31 small small ADJ issue-248 223 32 enterprise enterprise NOUN issue-248 223 33 , , PUNCT issue-248 223 34 are be AUX issue-248 223 35 the the DET issue-248 223 36 basis basis NOUN issue-248 223 37 for for ADP issue-248 223 38 managers manager NOUN issue-248 223 39 in in ADP issue-248 223 40 managerial managerial ADJ issue-248 223 41 decision decision NOUN issue-248 223 42 - - PUNCT issue-248 223 43 making making NOUN issue-248 223 44 . . PUNCT issue-248 224 1 the the DET issue-248 224 2 results result NOUN issue-248 224 3 of of ADP issue-248 224 4 the the DET issue-248 224 5 second second ADJ issue-248 224 6 stage stage NOUN issue-248 224 7 “ " PUNCT issue-248 224 8 practice practice NOUN issue-248 224 9 of of ADP issue-248 224 10 conducting conduct VERB issue-248 224 11 the the DET issue-248 224 12 management management NOUN issue-248 224 13 accounting accounting NOUN issue-248 224 14 ” " PUNCT issue-248 224 15 show show VERB issue-248 224 16 that that SCONJ issue-248 224 17 in in ADP issue-248 224 18 order order NOUN issue-248 224 19 to to PART issue-248 224 20 improve improve VERB issue-248 224 21 the the DET issue-248 224 22 financial financial ADJ issue-248 224 23 position position NOUN issue-248 224 24 of of ADP issue-248 224 25 small small ADJ issue-248 224 26 enterprises enterprise NOUN issue-248 224 27 , , PUNCT issue-248 224 28 their their PRON issue-248 224 29 managers manager NOUN issue-248 224 30 use use VERB issue-248 224 31 information information NOUN issue-248 224 32 derived derive VERB issue-248 224 33 from from ADP issue-248 224 34 the the DET issue-248 224 35 application application NOUN issue-248 224 36 of of ADP issue-248 224 37 methods method NOUN issue-248 224 38 of of ADP issue-248 224 39 operational operational ADJ issue-248 224 40 and and CCONJ issue-248 224 41 strategic strategic ADJ issue-248 224 42 management management NOUN issue-248 224 43 accounting accounting NOUN issue-248 224 44 . . PUNCT issue-248 225 1 however however ADV issue-248 225 2 , , PUNCT issue-248 225 3 the the DET issue-248 225 4 level level NOUN issue-248 225 5 of of ADP issue-248 225 6 their their PRON issue-248 225 7 implementation implementation NOUN issue-248 225 8 is be AUX issue-248 225 9 rather rather ADV issue-248 225 10 low low ADJ issue-248 225 11 since since SCONJ issue-248 225 12 most most ADJ issue-248 225 13 small small ADJ issue-248 225 14 entities entity NOUN issue-248 225 15 use use VERB issue-248 225 16 only only ADV issue-248 225 17 one one NUM issue-248 225 18 of of ADP issue-248 225 19 the the DET issue-248 225 20 methods method NOUN issue-248 225 21 of of ADP issue-248 225 22 operational operational ADJ issue-248 225 23 and and CCONJ issue-248 225 24 strategic strategic ADJ issue-248 225 25 management management NOUN issue-248 225 26 accounting accounting NOUN issue-248 225 27 . . PUNCT issue-248 226 1 it it PRON issue-248 226 2 should should AUX issue-248 226 3 be be AUX issue-248 226 4 also also ADV issue-248 226 5 emphasized emphasize VERB issue-248 226 6 that that SCONJ issue-248 226 7 the the DET issue-248 226 8 number number NOUN issue-248 226 9 of of ADP issue-248 226 10 management management NOUN issue-248 226 11 accounting accounting NOUN issue-248 226 12 methods method NOUN issue-248 226 13 used use VERB issue-248 226 14 by by ADP issue-248 226 15 small small ADJ issue-248 226 16 enterprises enterprise NOUN issue-248 226 17 is be AUX issue-248 226 18 higher high ADJ issue-248 226 19 if if SCONJ issue-248 226 20 the the DET issue-248 226 21 founders founder NOUN issue-248 226 22 are be AUX issue-248 226 23 foreign foreign ADJ issue-248 226 24 citizens citizen NOUN issue-248 226 25 and/or and/or CCONJ issue-248 226 26 whose whose DET issue-248 226 27 average average ADJ issue-248 226 28 number number NOUN issue-248 226 29 of of ADP issue-248 226 30 employees employee NOUN issue-248 226 31 exceeds exceed VERB issue-248 226 32 30 30 NUM issue-248 226 33 persons person NOUN issue-248 226 34 . . PUNCT issue-248 227 1 significant significant ADJ issue-248 227 2 money money NOUN issue-248 227 3 and and CCONJ issue-248 227 4 time time NOUN issue-248 227 5 expenditures expenditure NOUN issue-248 227 6 for for ADP issue-248 227 7 the the DET issue-248 227 8 organization organization NOUN issue-248 227 9 and and CCONJ issue-248 227 10 conducting conducting NOUN issue-248 227 11 of of ADP issue-248 227 12 the the DET issue-248 227 13 management management NOUN issue-248 227 14 accounting accounting NOUN issue-248 227 15 are be AUX issue-248 227 16 the the DET issue-248 227 17 main main ADJ issue-248 227 18 reason reason NOUN issue-248 227 19 for for ADP issue-248 227 20 the the DET issue-248 227 21 refusal refusal NOUN issue-248 227 22 to to PART issue-248 227 23 use use VERB issue-248 227 24 it it PRON issue-248 227 25 at at ADP issue-248 227 26 small small ADJ issue-248 227 27 enterprises enterprise NOUN issue-248 227 28 , , PUNCT issue-248 227 29 due due ADP issue-248 227 30 to to ADP issue-248 227 31 the the DET issue-248 227 32 results result NOUN issue-248 227 33 of of ADP issue-248 227 34 the the DET issue-248 227 35 third third ADJ issue-248 227 36 phase phase NOUN issue-248 227 37 of of ADP issue-248 227 38 the the DET issue-248 227 39 research research NOUN issue-248 227 40 “ " PUNCT issue-248 227 41 reasons reason NOUN issue-248 227 42 for for ADP issue-248 227 43 the the DET issue-248 227 44 refusal refusal NOUN issue-248 227 45 from from ADP issue-248 227 46 the the DET issue-248 227 47 management management NOUN issue-248 227 48 accounting accounting NOUN issue-248 227 49 and and CCONJ issue-248 227 50 organization organization NOUN issue-248 227 51 of of ADP issue-248 227 52 management management NOUN issue-248 227 53 accounting accounting NOUN issue-248 227 54 ” " PUNCT issue-248 227 55 . . PUNCT issue-248 228 1 otherwise otherwise ADV issue-248 228 2 , , PUNCT issue-248 228 3 most most ADJ issue-248 228 4 of of ADP issue-248 228 5 the the DET issue-248 228 6 small small ADJ issue-248 228 7 enterprises enterprise NOUN issue-248 228 8 have have VERB issue-248 228 9 an an DET issue-248 228 10 understanding understanding NOUN issue-248 228 11 of of ADP issue-248 228 12 the the DET issue-248 228 13 benefits benefit NOUN issue-248 228 14 from from ADP issue-248 228 15 using use VERB issue-248 228 16 management management NOUN issue-248 228 17 accounting accounting NOUN issue-248 228 18 , , PUNCT issue-248 228 19 do do AUX issue-248 228 20 not not PART issue-248 228 21 deny deny VERB issue-248 228 22 the the DET issue-248 228 23 expediency expediency NOUN issue-248 228 24 of of ADP issue-248 228 25 its its PRON issue-248 228 26 organization organization NOUN issue-248 228 27 and and CCONJ issue-248 228 28 determine determine VERB issue-248 228 29 the the DET issue-248 228 30 methods method NOUN issue-248 228 31 of of ADP issue-248 228 32 managerial managerial ADJ issue-248 228 33 accounting accounting NOUN issue-248 228 34 , , PUNCT issue-248 228 35 which which PRON issue-248 228 36 will will AUX issue-248 228 37 help help VERB issue-248 228 38 to to PART issue-248 228 39 improve improve VERB issue-248 228 40 their their PRON issue-248 228 41 financial financial ADJ issue-248 228 42 situation situation NOUN issue-248 228 43 . . PUNCT issue-248 229 1 after after ADV issue-248 229 2 all all ADV issue-248 229 3 , , PUNCT issue-248 229 4 the the DET issue-248 229 5 main main ADJ issue-248 229 6 reasons reason NOUN issue-248 229 7 for for ADP issue-248 229 8 the the DET issue-248 229 9 deterioration deterioration NOUN issue-248 229 10 of of ADP issue-248 229 11 the the DET issue-248 229 12 financial financial ADJ issue-248 229 13 situation situation NOUN issue-248 229 14 of of ADP issue-248 229 15 small small ADJ issue-248 229 16 enterprises enterprise NOUN issue-248 229 17 are be AUX issue-248 229 18 : : PUNCT issue-248 229 19 a a X issue-248 229 20 ) ) PUNCT issue-248 229 21 cash cash NOUN issue-248 229 22 deficit deficit NOUN issue-248 229 23 ( ( PUNCT issue-248 229 24 low low ADJ issue-248 229 25 liquidity liquidity NOUN issue-248 229 26 ) ) PUNCT issue-248 229 27 ; ; PUNCT issue-248 229 28 b b X issue-248 229 29 ) ) PUNCT issue-248 229 30 insufficient insufficient ADJ issue-248 229 31 return return NOUN issue-248 229 32 on on ADP issue-248 229 33 equity equity NOUN issue-248 229 34 ( ( PUNCT issue-248 229 35 low low ADJ issue-248 229 36 roe roe NOUN issue-248 229 37 ) ) PUNCT issue-248 229 38 ; ; PUNCT issue-248 229 39 c c X issue-248 229 40 ) ) PUNCT issue-248 229 41 lack lack NOUN issue-248 229 42 of of ADP issue-248 229 43 an an DET issue-248 229 44 appropriate appropriate ADJ issue-248 229 45 level level NOUN issue-248 229 46 of of ADP issue-248 229 47 financial financial ADJ issue-248 229 48 situation situation NOUN issue-248 229 49 ( ( PUNCT issue-248 229 50 low low ADJ issue-248 229 51 profitability profitability NOUN issue-248 229 52 ) ) PUNCT issue-248 229 53 ; ; PUNCT issue-248 229 54 d d X issue-248 229 55 ) ) PUNCT issue-248 229 56 inefficient inefficient ADJ issue-248 229 57 management management NOUN issue-248 229 58 of of ADP issue-248 229 59 financial financial ADJ issue-248 229 60 resources resource NOUN issue-248 229 61 . . PUNCT issue-248 230 1 we we PRON issue-248 230 2 have have VERB issue-248 230 3 to to PART issue-248 230 4 note note VERB issue-248 230 5 that that SCONJ issue-248 230 6 problems problem NOUN issue-248 230 7 of of ADP issue-248 230 8 small small ADJ issue-248 230 9 enterprises enterprise NOUN issue-248 230 10 related relate VERB issue-248 230 11 to to ADP issue-248 230 12 solvency solvency NOUN issue-248 230 13 , , PUNCT issue-248 230 14 profitability profitability NOUN issue-248 230 15 , , PUNCT issue-248 230 16 and and CCONJ issue-248 230 17 financial financial ADJ issue-248 230 18 independence independence NOUN issue-248 230 19 have have VERB issue-248 230 20 a a DET issue-248 230 21 unified unified ADJ issue-248 230 22 framework framework NOUN issue-248 230 23 characterized characterize VERB issue-248 230 24 by by ADP issue-248 230 25 the the DET issue-248 230 26 lack lack NOUN issue-248 230 27 of of ADP issue-248 230 28 an an DET issue-248 230 29 appropriate appropriate ADJ issue-248 230 30 methodological methodological ADJ issue-248 230 31 basis basis NOUN issue-248 230 32 for for ADP issue-248 230 33 forecasting forecast VERB issue-248 230 34 the the DET issue-248 230 35 indicators indicator NOUN issue-248 230 36 of of ADP issue-248 230 37 break break NOUN issue-248 230 38 - - PUNCT issue-248 230 39 even even ADJ issue-248 230 40 and and CCONJ issue-248 230 41 profitable profitable ADJ issue-248 230 42 activity activity NOUN issue-248 230 43 , , PUNCT issue-248 230 44 the the DET issue-248 230 45 lack lack NOUN issue-248 230 46 of of ADP issue-248 230 47 the the DET issue-248 230 48 efficient efficient ADJ issue-248 230 49 calculation calculation NOUN issue-248 230 50 system system NOUN issue-248 230 51 and and CCONJ issue-248 230 52 use use NOUN issue-248 230 53 of of ADP issue-248 230 54 other other ADJ issue-248 230 55 managerial managerial ADJ issue-248 230 56 accounting accounting NOUN issue-248 230 57 tools tool NOUN issue-248 230 58 . . PUNCT issue-248 231 1 as as ADP issue-248 231 2 a a DET issue-248 231 3 result result NOUN issue-248 231 4 , , PUNCT issue-248 231 5 there there PRON issue-248 231 6 appears appear VERB issue-248 231 7 a a DET issue-248 231 8 need need NOUN issue-248 231 9 to to PART issue-248 231 10 improve improve VERB issue-248 231 11 the the DET issue-248 231 12 financial financial ADJ issue-248 231 13 situation situation NOUN issue-248 231 14 of of ADP issue-248 231 15 small small ADJ issue-248 231 16 enterprises enterprise NOUN issue-248 231 17 in in ADP issue-248 231 18 the the DET issue-248 231 19 lviv lviv PROPN issue-248 231 20 region region NOUN issue-248 231 21 by by ADP issue-248 231 22 baltic baltic PROPN issue-248 231 23 journal journal PROPN issue-248 231 24 of of ADP issue-248 231 25 economic economic ADJ issue-248 231 26 studies study NOUN issue-248 231 27 278 278 NUM issue-248 231 28 vol vol NOUN issue-248 231 29 . . PUNCT issue-248 232 1 3 3 NUM issue-248 232 2 , , PUNCT issue-248 232 3 no no INTJ issue-248 232 4 . . NOUN issue-248 232 5 4 4 NUM issue-248 232 6 , , PUNCT issue-248 232 7 2017 2017 NUM issue-248 232 8 optimizing optimize VERB issue-248 232 9 the the DET issue-248 232 10 costs cost NOUN issue-248 232 11 and and CCONJ issue-248 232 12 revenues revenue NOUN issue-248 232 13 through through ADP issue-248 232 14 structuring structure VERB issue-248 232 15 the the DET issue-248 232 16 sources source NOUN issue-248 232 17 of of ADP issue-248 232 18 revenues revenue NOUN issue-248 232 19 ’ ' PUNCT issue-248 232 20 formation formation NOUN issue-248 232 21 and and CCONJ issue-248 232 22 directions direction NOUN issue-248 232 23 of of ADP issue-248 232 24 its its PRON issue-248 232 25 using using NOUN issue-248 232 26 with with ADP issue-248 232 27 a a DET issue-248 232 28 distinguishing distinguish VERB issue-248 232 29 the the DET issue-248 232 30 percentage percentage NOUN issue-248 232 31 of of ADP issue-248 232 32 revenue revenue NOUN issue-248 232 33 on on ADP issue-248 232 34 reinvestment reinvestment NOUN issue-248 232 35 ; ; PUNCT issue-248 232 36 by by ADP issue-248 232 37 efficient efficient ADJ issue-248 232 38 resources resource NOUN issue-248 232 39 use use NOUN issue-248 232 40 in in ADP issue-248 232 41 order order NOUN issue-248 232 42 to to ADP issue-248 232 43 rationalizing rationalize VERB issue-248 232 44 the the DET issue-248 232 45 inventories inventory NOUN issue-248 232 46 management management NOUN issue-248 232 47 ; ; PUNCT issue-248 232 48 by by ADP issue-248 232 49 carrying carry VERB issue-248 232 50 out out ADP issue-248 232 51 the the DET issue-248 232 52 analysis analysis NOUN issue-248 232 53 and and CCONJ issue-248 232 54 redistribution redistribution NOUN issue-248 232 55 of of ADP issue-248 232 56 assets asset NOUN issue-248 232 57 for for ADP issue-248 232 58 the the DET issue-248 232 59 detection detection NOUN issue-248 232 60 of of ADP issue-248 232 61 negative negative ADJ issue-248 232 62 phenomena phenomenon NOUN issue-248 232 63 of of ADP issue-248 232 64 influence influence NOUN issue-248 232 65 ; ; PUNCT issue-248 232 66 by by ADP issue-248 232 67 financial financial ADJ issue-248 232 68 risks risk NOUN issue-248 232 69 reduction reduction NOUN issue-248 232 70 and and CCONJ issue-248 232 71 by by ADP issue-248 232 72 financial financial ADJ issue-248 232 73 stability stability NOUN issue-248 232 74 increasing increase VERB issue-248 232 75 . . PUNCT issue-248 233 1 6 6 X issue-248 233 2 . . PUNCT issue-248 233 3 conclusions conclusion NOUN issue-248 233 4 the the DET issue-248 233 5 results result NOUN issue-248 233 6 of of ADP issue-248 233 7 the the DET issue-248 233 8 study study NOUN issue-248 233 9 confirmed confirm VERB issue-248 233 10 that that SCONJ issue-248 233 11 a a DET issue-248 233 12 sufficient sufficient ADJ issue-248 233 13 part part NOUN issue-248 233 14 of of ADP issue-248 233 15 the the DET issue-248 233 16 management management NOUN issue-248 233 17 informational informational ADJ issue-248 233 18 support support NOUN issue-248 233 19 at at ADP issue-248 233 20 small small ADJ issue-248 233 21 enterprises enterprise NOUN issue-248 233 22 of of ADP issue-248 233 23 lviv lviv PROPN issue-248 233 24 region region NOUN issue-248 233 25 is be AUX issue-248 233 26 the the DET issue-248 233 27 information information NOUN issue-248 233 28 obtained obtain VERB issue-248 233 29 by by ADP issue-248 233 30 the the DET issue-248 233 31 use use NOUN issue-248 233 32 of of ADP issue-248 233 33 methods method NOUN issue-248 233 34 and and CCONJ issue-248 233 35 techniques technique NOUN issue-248 233 36 of of ADP issue-248 233 37 managerial managerial ADJ issue-248 233 38 accounting accounting NOUN issue-248 233 39 . . PUNCT issue-248 234 1 however however ADV issue-248 234 2 , , PUNCT issue-248 234 3 we we PRON issue-248 234 4 can can AUX issue-248 234 5 observe observe VERB issue-248 234 6 a a DET issue-248 234 7 low low ADJ issue-248 234 8 level level NOUN issue-248 234 9 of of ADP issue-248 234 10 their their PRON issue-248 234 11 application application NOUN issue-248 234 12 . . PUNCT issue-248 235 1 therefore therefore ADV issue-248 235 2 , , PUNCT issue-248 235 3 there there PRON issue-248 235 4 appears appear VERB issue-248 235 5 a a DET issue-248 235 6 need need NOUN issue-248 235 7 to to PART issue-248 235 8 ensure ensure VERB issue-248 235 9 the the DET issue-248 235 10 awareness awareness NOUN issue-248 235 11 of of ADP issue-248 235 12 managers manager NOUN issue-248 235 13 on on ADP issue-248 235 14 the the DET issue-248 235 15 benefits benefit NOUN issue-248 235 16 of of ADP issue-248 235 17 using use VERB issue-248 235 18 different different ADJ issue-248 235 19 management management NOUN issue-248 235 20 accounting accounting NOUN issue-248 235 21 methods method NOUN issue-248 235 22 that that PRON issue-248 235 23 can can AUX issue-248 235 24 be be AUX issue-248 235 25 achieved achieve VERB issue-248 235 26 by by ADP issue-248 235 27 attending attend VERB issue-248 235 28 specialized specialized ADJ issue-248 235 29 courses course NOUN issue-248 235 30 , , PUNCT issue-248 235 31 trainings training NOUN issue-248 235 32 or or CCONJ issue-248 235 33 seminars seminar NOUN issue-248 235 34 conducted conduct VERB issue-248 235 35 on on ADP issue-248 235 36 the the DET issue-248 235 37 basis basis NOUN issue-248 235 38 of of ADP issue-248 235 39 higher high ADJ issue-248 235 40 education education NOUN issue-248 235 41 institutions institution NOUN issue-248 235 42 . . PUNCT issue-248 236 1 this this PRON issue-248 236 2 , , PUNCT issue-248 236 3 in in ADP issue-248 236 4 turn turn NOUN issue-248 236 5 , , PUNCT issue-248 236 6 enhances enhance VERB issue-248 236 7 the the DET issue-248 236 8 role role NOUN issue-248 236 9 of of ADP issue-248 236 10 scientists scientist NOUN issue-248 236 11 in in ADP issue-248 236 12 creating create VERB issue-248 236 13 a a DET issue-248 236 14 theoretical theoretical ADJ issue-248 236 15 framework framework NOUN issue-248 236 16 of of ADP issue-248 236 17 managerial managerial ADJ issue-248 236 18 accounting accounting NOUN issue-248 236 19 for for ADP issue-248 236 20 small small ADJ issue-248 236 21 business business NOUN issue-248 236 22 entities entity NOUN issue-248 236 23 and and CCONJ issue-248 236 24 mechanisms mechanism NOUN issue-248 236 25 of of ADP issue-248 236 26 implementing implement VERB issue-248 236 27 it it PRON issue-248 236 28 in in ADP issue-248 236 29 practice practice NOUN issue-248 236 30 . . PUNCT issue-248 237 1 consequently consequently ADV issue-248 237 2 , , PUNCT issue-248 237 3 in in ADP issue-248 237 4 order order NOUN issue-248 237 5 to to PART issue-248 237 6 improve improve VERB issue-248 237 7 the the DET issue-248 237 8 financial financial ADJ issue-248 237 9 situation situation NOUN issue-248 237 10 of of ADP issue-248 237 11 small small ADJ issue-248 237 12 enterprises enterprise NOUN issue-248 237 13 , , PUNCT issue-248 237 14 it it PRON issue-248 237 15 is be AUX issue-248 237 16 expedient expedient ADJ issue-248 237 17 to to PART issue-248 237 18 use use VERB issue-248 237 19 anti anti ADJ issue-248 237 20 - - ADJ issue-248 237 21 crisis crisis ADJ issue-248 237 22 measures measure NOUN issue-248 237 23 , , PUNCT issue-248 237 24 which which PRON issue-248 237 25 secure secure VERB issue-248 237 26 from from ADP issue-248 237 27 the the DET issue-248 237 28 crisis crisis NOUN issue-248 237 29 and and CCONJ issue-248 237 30 financial financial ADJ issue-248 237 31 problems problem NOUN issue-248 237 32 , , PUNCT issue-248 237 33 as as ADV issue-248 237 34 well well ADV issue-248 237 35 as as ADP issue-248 237 36 reduce reduce VERB issue-248 237 37 the the DET issue-248 237 38 risk risk NOUN issue-248 237 39 level level NOUN issue-248 237 40 . . PUNCT issue-248 238 1 the the DET issue-248 238 2 main main ADJ issue-248 238 3 anti anti ADJ issue-248 238 4 - - ADJ issue-248 238 5 crisis crisis ADJ issue-248 238 6 measures measure NOUN issue-248 238 7 are be AUX issue-248 238 8 : : PUNCT issue-248 238 9 reduction reduction NOUN issue-248 238 10 or or CCONJ issue-248 238 11 optimization optimization NOUN issue-248 238 12 of of ADP issue-248 238 13 costs cost NOUN issue-248 238 14 , , PUNCT issue-248 238 15 effective effective ADJ issue-248 238 16 use use NOUN issue-248 238 17 of of ADP issue-248 238 18 marketing marketing NOUN issue-248 238 19 and and CCONJ issue-248 238 20 staff staff NOUN issue-248 238 21 personnel personnel NOUN issue-248 238 22 policies policy NOUN issue-248 238 23 , , PUNCT issue-248 238 24 timely timely ADV issue-248 238 25 staged stage VERB issue-248 238 26 planning planning NOUN issue-248 238 27 , , PUNCT issue-248 238 28 well well ADV issue-248 238 29 - - PUNCT issue-248 238 30 organized organize VERB issue-248 238 31 budgeting budgeting NOUN issue-248 238 32 , , PUNCT issue-248 238 33 etc etc X issue-248 238 34 . . X issue-248 239 1 the the DET issue-248 239 2 success success NOUN issue-248 239 3 of of ADP issue-248 239 4 anti anti ADJ issue-248 239 5 - - ADJ issue-248 239 6 crisis crisis ADJ issue-248 239 7 measures measure NOUN issue-248 239 8 application application NOUN issue-248 239 9 will will AUX issue-248 239 10 be be AUX issue-248 239 11 achieved achieve VERB issue-248 239 12 in in ADP issue-248 239 13 case case NOUN issue-248 239 14 of of ADP issue-248 239 15 their their PRON issue-248 239 16 use use NOUN issue-248 239 17 at at ADP issue-248 239 18 each each DET issue-248 239 19 stage stage NOUN issue-248 239 20 of of ADP issue-248 239 21 the the DET issue-248 239 22 company company NOUN issue-248 239 23 ’s ’s PART issue-248 239 24 life life NOUN issue-248 239 25 cycle cycle NOUN issue-248 239 26 . . PUNCT issue-248 240 1 in in ADP issue-248 240 2 particular particular ADJ issue-248 240 3 , , PUNCT issue-248 240 4 at at ADP issue-248 240 5 the the DET issue-248 240 6 stage stage NOUN issue-248 240 7 of of ADP issue-248 240 8 enterprise enterprise NOUN issue-248 240 9 establishing establish VERB issue-248 240 10 should should AUX issue-248 240 11 be be AUX issue-248 240 12 clearly clearly ADV issue-248 240 13 defined define VERB issue-248 240 14 a a DET issue-248 240 15 strategy strategy NOUN issue-248 240 16 of of ADP issue-248 240 17 product product NOUN issue-248 240 18 promotion promotion NOUN issue-248 240 19 on on ADP issue-248 240 20 the the DET issue-248 240 21 market market NOUN issue-248 240 22 , , PUNCT issue-248 240 23 as as ADV issue-248 240 24 well well ADV issue-248 240 25 as as ADP issue-248 240 26 pricing pricing NOUN issue-248 240 27 and and CCONJ issue-248 240 28 communication communication NOUN issue-248 240 29 strategy strategy NOUN issue-248 240 30 . . PUNCT issue-248 241 1 at at ADP issue-248 241 2 the the DET issue-248 241 3 stage stage NOUN issue-248 241 4 of of ADP issue-248 241 5 the the DET issue-248 241 6 company company NOUN issue-248 241 7 lifting lifting NOUN issue-248 241 8 , , PUNCT issue-248 241 9 it it PRON issue-248 241 10 is be AUX issue-248 241 11 recommended recommend VERB issue-248 241 12 to to PART issue-248 241 13 think think VERB issue-248 241 14 about about ADP issue-248 241 15 preventing prevent VERB issue-248 241 16 a a DET issue-248 241 17 crisis crisis NOUN issue-248 241 18 situation situation NOUN issue-248 241 19 by by ADP issue-248 241 20 using use VERB issue-248 241 21 an an DET issue-248 241 22 effective effective ADJ issue-248 241 23 and and CCONJ issue-248 241 24 professional professional ADJ issue-248 241 25 management management NOUN issue-248 241 26 system system NOUN issue-248 241 27 and and CCONJ issue-248 241 28 if if SCONJ issue-248 241 29 it it PRON issue-248 241 30 is be AUX issue-248 241 31 necessary necessary ADJ issue-248 241 32 the the DET issue-248 241 33 attraction attraction NOUN issue-248 241 34 of of ADP issue-248 241 35 skilled skilled ADJ issue-248 241 36 professionals professional NOUN issue-248 241 37 . . PUNCT issue-248 242 1 at at ADP issue-248 242 2 the the DET issue-248 242 3 stage stage NOUN issue-248 242 4 of of ADP issue-248 242 5 maturity maturity NOUN issue-248 242 6 – – PUNCT issue-248 242 7 the the DET issue-248 242 8 purpose purpose NOUN issue-248 242 9 of of ADP issue-248 242 10 the the DET issue-248 242 11 anti anti ADJ issue-248 242 12 - - ADJ issue-248 242 13 crisis crisis ADJ issue-248 242 14 measures measure NOUN issue-248 242 15 ’ ' PUNCT issue-248 242 16 application application NOUN issue-248 242 17 is be AUX issue-248 242 18 to to PART issue-248 242 19 stabilize stabilize VERB issue-248 242 20 the the DET issue-248 242 21 situation situation NOUN issue-248 242 22 and and CCONJ issue-248 242 23 prevent prevent VERB issue-248 242 24 the the DET issue-248 242 25 reduction reduction NOUN issue-248 242 26 of of ADP issue-248 242 27 the the DET issue-248 242 28 market market NOUN issue-248 242 29 segment segment NOUN issue-248 242 30 . . PUNCT issue-248 243 1 the the DET issue-248 243 2 stage stage NOUN issue-248 243 3 of of ADP issue-248 243 4 reorganization reorganization NOUN issue-248 243 5 or or CCONJ issue-248 243 6 bankruptcy bankruptcy NOUN issue-248 243 7 is be AUX issue-248 243 8 characterized characterize VERB issue-248 243 9 by by ADP issue-248 243 10 the the DET issue-248 243 11 use use NOUN issue-248 243 12 of of ADP issue-248 243 13 measures measure NOUN issue-248 243 14 aimed aim VERB issue-248 243 15 at at ADP issue-248 243 16 optimizing optimize VERB issue-248 243 17 budgeting budgeting NOUN issue-248 243 18 ( ( PUNCT issue-248 243 19 if if SCONJ issue-248 243 20 necessary necessary ADJ issue-248 243 21 – – PUNCT issue-248 243 22 renting rent VERB issue-248 243 23 an an DET issue-248 243 24 unusual unusual ADJ issue-248 243 25 space space NOUN issue-248 243 26 , , PUNCT issue-248 243 27 selling sell VERB issue-248 243 28 individual individual ADJ issue-248 243 29 buildings building NOUN issue-248 243 30 , , PUNCT issue-248 243 31 etc etc X issue-248 243 32 . . X issue-248 243 33 , , PUNCT issue-248 243 34 or or CCONJ issue-248 243 35 favourable favourable ADJ issue-248 243 36 selling selling NOUN issue-248 243 37 of of ADP issue-248 243 38 the the DET issue-248 243 39 company company NOUN issue-248 243 40 ) ) PUNCT issue-248 243 41 . . PUNCT issue-248 244 1 successful successful ADJ issue-248 244 2 implementation implementation NOUN issue-248 244 3 of of ADP issue-248 244 4 the the DET issue-248 244 5 above above ADV issue-248 244 6 - - PUNCT issue-248 244 7 mentioned mention VERB issue-248 244 8 stages stage NOUN issue-248 244 9 is be AUX issue-248 244 10 possible possible ADJ issue-248 244 11 under under ADP issue-248 244 12 the the DET issue-248 244 13 condition condition NOUN issue-248 244 14 of of ADP issue-248 244 15 proper proper ADJ issue-248 244 16 organization organization NOUN issue-248 244 17 of of ADP issue-248 244 18 strategic strategic ADJ issue-248 244 19 management management NOUN issue-248 244 20 accounting accounting NOUN issue-248 244 21 at at ADP issue-248 244 22 small small ADJ issue-248 244 23 enterprises enterprise NOUN issue-248 244 24 but but CCONJ issue-248 244 25 the the DET issue-248 244 26 survey survey NOUN issue-248 244 27 of of ADP issue-248 244 28 respondents respondent NOUN issue-248 244 29 shows show VERB issue-248 244 30 that that SCONJ issue-248 244 31 the the DET issue-248 244 32 development development NOUN issue-248 244 33 of of ADP issue-248 244 34 strategic strategic ADJ issue-248 244 35 accounting accounting NOUN issue-248 244 36 at at ADP issue-248 244 37 domestic domestic ADJ issue-248 244 38 small small ADJ issue-248 244 39 enterprises enterprise NOUN issue-248 244 40 is be AUX issue-248 244 41 only only ADV issue-248 244 42 on on ADP issue-248 244 43 the the DET issue-248 244 44 initial initial ADJ issue-248 244 45 stage stage NOUN issue-248 244 46 . . PUNCT issue-248 245 1 references reference NOUN issue-248 245 2 : : PUNCT issue-248 245 3 ahmad ahmad PROPN issue-248 245 4 , , PUNCT issue-248 245 5 k. k. PROPN issue-248 245 6 ( ( PUNCT issue-248 245 7 2014 2014 NUM issue-248 245 8 ) ) PUNCT issue-248 245 9 . . PUNCT issue-248 246 1 the the DET issue-248 246 2 adoption adoption NOUN issue-248 246 3 of of ADP issue-248 246 4 management management NOUN issue-248 246 5 accounting accounting NOUN issue-248 246 6 practices practice NOUN issue-248 246 7 in in ADP issue-248 246 8 malaysian malaysian ADJ issue-248 246 9 small small ADJ issue-248 246 10 and and CCONJ issue-248 246 11 medium medium ADJ issue-248 246 12 - - PUNCT issue-248 246 13 sized sized ADJ issue-248 246 14 enterprises enterprise NOUN issue-248 246 15 . . PUNCT issue-248 247 1 asian asian ADJ issue-248 247 2 social social ADJ issue-248 247 3 science science NOUN issue-248 247 4 , , PUNCT issue-248 247 5 10(2 10(2 NUM issue-248 247 6 ): ): PUNCT issue-248 247 7 236–249 236–249 NUM issue-248 247 8 . . PUNCT issue-248 248 1 armitage armitage PROPN issue-248 248 2 , , PUNCT issue-248 248 3 h.m h.m PROPN issue-248 248 4 . . PROPN issue-248 248 5 , , PUNCT issue-248 248 6 webb webb PROPN issue-248 248 7 , , PUNCT issue-248 248 8 a. a. NOUN issue-248 248 9 ( ( PUNCT issue-248 248 10 2013 2013 NUM issue-248 248 11 ) ) PUNCT issue-248 248 12 . . PUNCT issue-248 249 1 the the DET issue-248 249 2 use use NOUN issue-248 249 3 of of ADP issue-248 249 4 management management NOUN issue-248 249 5 accounting accounting NOUN issue-248 249 6 techniques technique NOUN issue-248 249 7 by by ADP issue-248 249 8 canadian canadian ADJ issue-248 249 9 small small ADJ issue-248 249 10 and and CCONJ issue-248 249 11 medium medium ADJ issue-248 249 12 size size NOUN issue-248 249 13 enterprises enterprise NOUN issue-248 249 14 : : PUNCT issue-248 249 15 a a DET issue-248 249 16 field field NOUN issue-248 249 17 study study NOUN issue-248 249 18 . . PUNCT issue-248 250 1 caaa caaa NOUN issue-248 250 2 annual annual ADJ issue-248 250 3 conference conference NOUN issue-248 250 4 2013 2013 NUM issue-248 250 5 . . PUNCT issue-248 251 1 retrieved retrieve VERB issue-248 251 2 from from ADP issue-248 251 3 : : PUNCT issue-248 251 4 http://papers.ssrn.com/ http://papers.ssrn.com/ ADJ issue-248 251 5 sol3 sol3 NOUN issue-248 251 6 / / SYM issue-248 251 7 papers.cfm?abstract_id=2201163 papers.cfm?abstract_id=2201163 ADJ issue-248 251 8 broccardo broccardo NOUN issue-248 251 9 , , PUNCT issue-248 251 10 l. l. PROPN issue-248 251 11 ( ( PUNCT issue-248 251 12 2014 2014 NUM issue-248 251 13 ) ) PUNCT issue-248 251 14 . . PUNCT issue-248 252 1 management management NOUN issue-248 252 2 accounting accounting NOUN issue-248 252 3 system system NOUN issue-248 252 4 in in ADP issue-248 252 5 italian italian ADJ issue-248 252 6 smes sme NOUN issue-248 252 7 : : PUNCT issue-248 252 8 some some DET issue-248 252 9 evidences evidence NOUN issue-248 252 10 and and CCONJ issue-248 252 11 implications implication NOUN issue-248 252 12 . . PUNCT issue-248 253 1 advances advance NOUN issue-248 253 2 in in ADP issue-248 253 3 management management NOUN issue-248 253 4 & & CCONJ issue-248 253 5 applied apply VERB issue-248 253 6 economics economic NOUN issue-248 253 7 , , PUNCT issue-248 253 8 4(4 4(4 NUM issue-248 253 9 ): ): PUNCT issue-248 253 10 1–16 1–16 PROPN issue-248 253 11 . . PUNCT issue-248 254 1 chernelevskyy chernelevskyy PROPN issue-248 254 2 , , PUNCT issue-248 254 3 l. l. PROPN issue-248 254 4 ( ( PUNCT issue-248 254 5 2003 2003 NUM issue-248 254 6 ) ) PUNCT issue-248 254 7 . . PUNCT issue-248 255 1 satisfaction satisfaction NOUN issue-248 255 2 of of ADP issue-248 255 3 modern modern ADJ issue-248 255 4 management management NOUN issue-248 255 5 needs need NOUN issue-248 255 6 in in ADP issue-248 255 7 accounting accounting NOUN issue-248 255 8 information information NOUN issue-248 255 9 . . PUNCT issue-248 256 1 accounting accounting NOUN issue-248 256 2 and and CCONJ issue-248 256 3 auditing auditing NOUN issue-248 256 4 , , PUNCT issue-248 256 5 3 3 NUM issue-248 256 6 : : SYM issue-248 256 7 21–22 21–22 NUM issue-248 256 8 . . PUNCT issue-248 257 1 denga denga PROPN issue-248 257 2 , , PUNCT issue-248 257 3 s.m s.m PROPN issue-248 257 4 . . PROPN issue-248 257 5 ( ( PUNCT issue-248 257 6 2007 2007 NUM issue-248 257 7 ) ) PUNCT issue-248 257 8 . . PUNCT issue-248 258 1 organization organization NOUN issue-248 258 2 of of ADP issue-248 258 3 management management NOUN issue-248 258 4 accounting account VERB issue-248 258 5 in in ADP issue-248 258 6 the the DET issue-248 258 7 conditions condition NOUN issue-248 258 8 of of ADP issue-248 258 9 computerization computerization NOUN issue-248 258 10 . . PUNCT issue-248 259 1 retrieved retrieve VERB issue-248 259 2 from from ADP issue-248 259 3 : : PUNCT issue-248 259 4 https://goo.gl/zdxdaw https://goo.gl/zdxdaw NOUN issue-248 259 5 drobyazko drobyazko NOUN issue-248 259 6 , , PUNCT issue-248 259 7 s.i s.i PROPN issue-248 259 8 . . PROPN issue-248 259 9 ( ( PUNCT issue-248 259 10 2013 2013 NUM issue-248 259 11 ) ) PUNCT issue-248 259 12 . . PUNCT issue-248 260 1 organization organization NOUN issue-248 260 2 of of ADP issue-248 260 3 management management NOUN issue-248 260 4 accounting account VERB issue-248 260 5 in in ADP issue-248 260 6 small small ADJ issue-248 260 7 business business NOUN issue-248 260 8 enterprises enterprise NOUN issue-248 260 9 . . PUNCT issue-248 261 1 economy economy NOUN issue-248 261 2 . . PUNCT issue-248 262 1 finances finance NOUN issue-248 262 2 . . PUNCT issue-248 263 1 law law NOUN issue-248 263 2 : : PUNCT issue-248 263 3 informational informational ADJ issue-248 263 4 and and CCONJ issue-248 263 5 analytical analytical ADJ issue-248 263 6 magazine magazine NOUN issue-248 263 7 , , PUNCT issue-248 263 8 2 2 NUM issue-248 263 9 : : PUNCT issue-248 263 10 68–70 68–70 NUM issue-248 263 11 . . PUNCT issue-248 264 1 gogol gogol PROPN issue-248 264 2 t.a t.a PROPN issue-248 264 3 . . PROPN issue-248 264 4 ( ( PUNCT issue-248 264 5 2014 2014 NUM issue-248 264 6 ) ) PUNCT issue-248 264 7 . . PUNCT issue-248 265 1 accounting accounting NOUN issue-248 265 2 and and CCONJ issue-248 265 3 analytical analytical ADJ issue-248 265 4 support support NOUN issue-248 265 5 in in ADP issue-248 265 6 the the DET issue-248 265 7 management management NOUN issue-248 265 8 of of ADP issue-248 265 9 small small ADJ issue-248 265 10 enterprises enterprise NOUN issue-248 265 11 : : PUNCT issue-248 265 12 a a DET issue-248 265 13 monograph monograph NOUN issue-248 265 14 . . PUNCT issue-248 266 1 chernihiv chernihiv PROPN issue-248 266 2 : : PUNCT issue-248 266 3 publisher publisher NOUN issue-248 266 4 lozovyy lozovyy VERB issue-248 266 5 v.m v.m PROPN issue-248 266 6 . . PROPN issue-248 266 7 , , PUNCT issue-248 266 8 384 384 NUM issue-248 266 9 . . PUNCT issue-248 267 1 karanja karanja PROPN issue-248 267 2 , , PUNCT issue-248 267 3 j j PROPN issue-248 267 4 , , PUNCT issue-248 267 5 mwangi mwangi PROPN issue-248 267 6 , , PUNCT issue-248 267 7 e. e. PROPN issue-248 267 8 , , PUNCT issue-248 267 9 nyaanga nyaanga PROPN issue-248 267 10 , , PUNCT issue-248 267 11 p. p. NOUN issue-248 267 12 ( ( PUNCT issue-248 267 13 2012 2012 NUM issue-248 267 14 ) ) PUNCT issue-248 267 15 . . PUNCT issue-248 268 1 adoption adoption NOUN issue-248 268 2 of of ADP issue-248 268 3 modern modern ADJ issue-248 268 4 management management NOUN issue-248 268 5 accounting accounting NOUN issue-248 268 6 techniques technique NOUN issue-248 268 7 in in ADP issue-248 268 8 small small ADJ issue-248 268 9 and and CCONJ issue-248 268 10 medium medium ADJ issue-248 268 11 ( ( PUNCT issue-248 268 12 smes sme NOUN issue-248 268 13 ) ) PUNCT issue-248 268 14 in in ADP issue-248 268 15 developing develop VERB issue-248 268 16 countries country NOUN issue-248 268 17 : : PUNCT issue-248 268 18 a a DET issue-248 268 19 case case NOUN issue-248 268 20 study study NOUN issue-248 268 21 of of ADP issue-248 268 22 smes sme NOUN issue-248 268 23 in in ADP issue-248 268 24 kenya kenya PROPN issue-248 268 25 . . PUNCT issue-248 269 1 retrieved retrieve VERB issue-248 269 2 from from ADP issue-248 269 3 : : PUNCT issue-248 269 4 https://goo.gl/ https://goo.gl/ NUM issue-248 269 5 bnwwp8 bnwwp8 NOUN issue-248 269 6 levytska levytska NOUN issue-248 269 7 , , PUNCT issue-248 269 8 s.o s.o PROPN issue-248 269 9 . . PROPN issue-248 269 10 ( ( PUNCT issue-248 269 11 2007 2007 NUM issue-248 269 12 ) ) PUNCT issue-248 269 13 . . PUNCT issue-248 270 1 methodology methodology NOUN issue-248 270 2 of of ADP issue-248 270 3 organization organization NOUN issue-248 270 4 and and CCONJ issue-248 270 5 prospects prospect NOUN issue-248 270 6 of of ADP issue-248 270 7 management management NOUN issue-248 270 8 ( ( PUNCT issue-248 270 9 internal internal ADJ issue-248 270 10 ) ) PUNCT issue-248 270 11 accounting accounting NOUN issue-248 270 12 development development NOUN issue-248 270 13 . . PUNCT issue-248 271 1 university university NOUN issue-248 271 2 scientific scientific ADJ issue-248 271 3 notes note NOUN issue-248 271 4 , , PUNCT issue-248 271 5 3 3 NUM issue-248 271 6 ( ( PUNCT issue-248 271 7 23 23 NUM issue-248 271 8 ): ): PUNCT issue-248 271 9 245–253 245–253 NUM issue-248 271 10 . . PUNCT issue-248 272 1 lucas lucas PROPN issue-248 272 2 , , PUNCT issue-248 272 3 m. m. NOUN issue-248 272 4 , , PUNCT issue-248 272 5 prowle prowle ADJ issue-248 272 6 , , PUNCT issue-248 272 7 m. m. NOUN issue-248 272 8 , , PUNCT issue-248 272 9 lowth lowth PROPN issue-248 272 10 , , PUNCT issue-248 272 11 g. g. PROPN issue-248 272 12 ( ( PUNCT issue-248 272 13 2013 2013 NUM issue-248 272 14 ) ) PUNCT issue-248 272 15 . . PUNCT issue-248 273 1 management management NOUN issue-248 273 2 accounting accounting NOUN issue-248 273 3 practices practice NOUN issue-248 273 4 of of ADP issue-248 273 5 ( ( PUNCT issue-248 273 6 uk uk PROPN issue-248 273 7 ) ) PUNCT issue-248 273 8 small small ADJ issue-248 273 9 - - PUNCT issue-248 273 10 medium medium NOUN issue-248 273 11 - - PUNCT issue-248 273 12 sized sized ADJ issue-248 273 13 enterprises enterprise NOUN issue-248 273 14 ( ( PUNCT issue-248 273 15 smes sme NOUN issue-248 273 16 ) ) PUNCT issue-248 273 17 . . PUNCT issue-248 274 1 improving improve VERB issue-248 274 2 sme sme NOUN issue-248 274 3 performance performance NOUN issue-248 274 4 through through ADP issue-248 274 5 management management NOUN issue-248 274 6 accounting accounting NOUN issue-248 274 7 education education NOUN issue-248 274 8 , , PUNCT issue-248 274 9 61(6 61(6 NUM issue-248 274 10 ): ): PUNCT issue-248 274 11 13 13 NUM issue-248 274 12 . . X issue-248 275 1 lymonova lymonova PROPN issue-248 275 2 , , PUNCT issue-248 275 3 е.м е.м PROPN issue-248 275 4 . . PROPN issue-248 275 5 ( ( PUNCT issue-248 275 6 2005 2005 NUM issue-248 275 7 ) ) PUNCT issue-248 275 8 . . PUNCT issue-248 276 1 information information NOUN issue-248 276 2 as as ADP issue-248 276 3 a a DET issue-248 276 4 component component NOUN issue-248 276 5 of of ADP issue-248 276 6 controlling control VERB issue-248 276 7 in in ADP issue-248 276 8 a a DET issue-248 276 9 small small ADJ issue-248 276 10 enterprise enterprise NOUN issue-248 276 11 . . PUNCT issue-248 277 1 academic academic ADJ issue-248 277 2 review review NOUN issue-248 277 3 , , PUNCT issue-248 277 4 2 2 NUM issue-248 277 5 : : PUNCT issue-248 277 6 80–82 80–82 NUM issue-248 277 7 . . PUNCT issue-248 278 1 mayr mayr PROPN issue-248 278 2 , , PUNCT issue-248 278 3 s. s. PROPN issue-248 278 4 ( ( PUNCT issue-248 278 5 2011 2011 NUM issue-248 278 6 ) ) PUNCT issue-248 278 7 . . PUNCT issue-248 279 1 the the DET issue-248 279 2 organization organization NOUN issue-248 279 3 of of ADP issue-248 279 4 management management NOUN issue-248 279 5 accounting account VERB issue-248 279 6 in in ADP issue-248 279 7 slovakia slovakia PROPN issue-248 279 8 in in ADP issue-248 279 9 small small ADJ issue-248 279 10 and and CCONJ issue-248 279 11 medium medium ADJ issue-248 279 12 size size NOUN issue-248 279 13 enterprises enterprise NOUN issue-248 279 14 . . PUNCT issue-248 280 1 paper paper NOUN issue-248 280 2 presented present VERB issue-248 280 3 at at ADP issue-248 280 4 the the DET issue-248 280 5 1th 1th ADJ issue-248 280 6 redete redete NOUN issue-248 280 7 conference conference NOUN issue-248 280 8 “ " PUNCT issue-248 280 9 economic economic ADJ issue-248 280 10 development development NOUN issue-248 280 11 and and CCONJ issue-248 280 12 entrepreneurship entrepreneurship NOUN issue-248 280 13 in in ADP issue-248 280 14 transition transition NOUN issue-248 280 15 economies economy NOUN issue-248 280 16 : : PUNCT issue-248 280 17 a a DET issue-248 280 18 review review NOUN issue-248 280 19 of of ADP issue-248 280 20 current current ADJ issue-248 280 21 policy policy NOUN issue-248 280 22 approaches approach NOUN issue-248 280 23 ” " PUNCT issue-248 280 24 : : PUNCT issue-248 280 25 banja banja PROPN issue-248 280 26 luka luka PROPN issue-248 280 27 , , PUNCT issue-248 280 28 73–81 73–81 PROPN issue-248 280 29 . . PUNCT issue-248 281 1 baltic baltic PROPN issue-248 281 2 journal journal PROPN issue-248 281 3 of of ADP issue-248 281 4 economic economic ADJ issue-248 281 5 studies study NOUN issue-248 281 6 279 279 NUM issue-248 281 7 vol vol NOUN issue-248 281 8 . . PUNCT issue-248 282 1 3 3 NUM issue-248 282 2 , , PUNCT issue-248 282 3 no no INTJ issue-248 282 4 . . NOUN issue-248 282 5 4 4 NUM issue-248 282 6 , , PUNCT issue-248 282 7 2017 2017 NUM issue-248 282 8 niporko niporko NOUN issue-248 282 9 , , PUNCT issue-248 282 10 n.i n.i PROPN issue-248 282 11 . . PROPN issue-248 282 12 ( ( PUNCT issue-248 282 13 2015 2015 NUM issue-248 282 14 ) ) PUNCT issue-248 282 15 . . PUNCT issue-248 283 1 the the DET issue-248 283 2 formation formation NOUN issue-248 283 3 of of ADP issue-248 283 4 accounting accounting NOUN issue-248 283 5 system system NOUN issue-248 283 6 on on ADP issue-248 283 7 a a DET issue-248 283 8 small small ADJ issue-248 283 9 enterprise enterprise NOUN issue-248 283 10 : : PUNCT issue-248 283 11 managerial managerial ADJ issue-248 283 12 aspect aspect NOUN issue-248 283 13 . . PUNCT issue-248 284 1 problems problem NOUN issue-248 284 2 and and CCONJ issue-248 284 3 prospects prospect NOUN issue-248 284 4 of of ADP issue-248 284 5 economy economy NOUN issue-248 284 6 and and CCONJ issue-248 284 7 management management NOUN issue-248 284 8 , , PUNCT issue-248 284 9 4 4 NUM issue-248 284 10 : : PUNCT issue-248 284 11 377–384 377–384 NUM issue-248 284 12 . . PUNCT issue-248 284 13 ocheret’ko ocheret’ko PROPN issue-248 284 14 , , PUNCT issue-248 284 15 l.m l.m PROPN issue-248 284 16 . . PROPN issue-248 284 17 , , PUNCT issue-248 284 18 krasnovska krasnovska PROPN issue-248 284 19 , , PUNCT issue-248 284 20 n.v n.v PROPN issue-248 284 21 . . PROPN issue-248 284 22 ( ( PUNCT issue-248 284 23 2017 2017 NUM issue-248 284 24 ) ) PUNCT issue-248 284 25 . . PUNCT issue-248 285 1 organization organization NOUN issue-248 285 2 of of ADP issue-248 285 3 management management NOUN issue-248 285 4 accounting account VERB issue-248 285 5 at at ADP issue-248 285 6 the the DET issue-248 285 7 enterprises enterprise NOUN issue-248 285 8 of of ADP issue-248 285 9 small small ADJ issue-248 285 10 business business NOUN issue-248 285 11 . . PUNCT issue-248 286 1 sustainable sustainable ADJ issue-248 286 2 growth growth NOUN issue-248 286 3 of of ADP issue-248 286 4 economics economic NOUN issue-248 286 5 , , PUNCT issue-248 286 6 1(34 1(34 NUM issue-248 286 7 ): ): PUNCT issue-248 286 8 88–94 88–94 PROPN issue-248 286 9 . . PUNCT issue-248 287 1 papazov papazov PROPN issue-248 287 2 , , PUNCT issue-248 287 3 e. e. PROPN issue-248 287 4 , , PUNCT issue-248 287 5 mihaylova mihaylova PROPN issue-248 287 6 , , PUNCT issue-248 287 7 l. l. PROPN issue-248 287 8 ( ( PUNCT issue-248 287 9 2014 2014 NUM issue-248 287 10 ) ) PUNCT issue-248 287 11 . . PUNCT issue-248 288 1 linking link VERB issue-248 288 2 accounting accounting NOUN issue-248 288 3 information information NOUN issue-248 288 4 with with ADP issue-248 288 5 business business NOUN issue-248 288 6 planning planning NOUN issue-248 288 7 in in ADP issue-248 288 8 bulgarian bulgarian ADJ issue-248 288 9 smes sme NOUN issue-248 288 10 . . PUNCT issue-248 289 1 proceeding proceed VERB issue-248 289 2 of of ADP issue-248 289 3 the the DET issue-248 289 4 8th 8th ADJ issue-248 289 5 international international ADJ issue-248 289 6 management management NOUN issue-248 289 7 conference conference NOUN issue-248 289 8 “ " PUNCT issue-248 289 9 management management NOUN issue-248 289 10 challenges challenge NOUN issue-248 289 11 for for ADP issue-248 289 12 sustainable sustainable ADJ issue-248 289 13 development development NOUN issue-248 289 14 ” " PUNCT issue-248 289 15 : : PUNCT issue-248 289 16 bucharest buchar ADJ issue-248 289 17 , , PUNCT issue-248 289 18 321–327 321–327 NUM issue-248 289 19 . . PUNCT issue-248 290 1 rufino rufino PROPN issue-248 290 2 , , PUNCT issue-248 290 3 h.d h.d PROPN issue-248 290 4 . . PROPN issue-248 290 5 ( ( PUNCT issue-248 290 6 2015 2015 NUM issue-248 290 7 ) ) PUNCT issue-248 290 8 . . PUNCT issue-248 291 1 management management NOUN issue-248 291 2 accounting accounting NOUN issue-248 291 3 practices practice NOUN issue-248 291 4 ( ( PUNCT issue-248 291 5 maps map NOUN issue-248 291 6 ) ) PUNCT issue-248 291 7 of of ADP issue-248 291 8 small small ADJ issue-248 291 9 and and CCONJ issue-248 291 10 medium medium ADJ issue-248 291 11 - - PUNCT issue-248 291 12 sized sized ADJ issue-248 291 13 manufacturing manufacturing NOUN issue-248 291 14 enterprises enterprise NOUN issue-248 291 15 in in ADP issue-248 291 16 the the DET issue-248 291 17 city city NOUN issue-248 291 18 of of ADP issue-248 291 19 tarlac tarlac PROPN issue-248 291 20 . . PUNCT issue-248 292 1 review review NOUN issue-248 292 2 of of ADP issue-248 292 3 integrative integrative ADJ issue-248 292 4 business business NOUN issue-248 292 5 and and CCONJ issue-248 292 6 economics economic NOUN issue-248 292 7 research research NOUN issue-248 292 8 , , PUNCT issue-248 292 9 4(1 4(1 NOUN issue-248 292 10 ): ): PUNCT issue-248 292 11 55 55 NUM issue-248 292 12 - - SYM issue-248 292 13 74 74 NUM issue-248 292 14 . . PUNCT issue-248 293 1 šestanj šestanj PROPN issue-248 293 2 - - PUNCT issue-248 293 3 perić perić NOUN issue-248 293 4 , , PUNCT issue-248 293 5 t. t. PROPN issue-248 293 6 , , PUNCT issue-248 293 7 kukec kukec PROPN issue-248 293 8 , , PUNCT issue-248 293 9 s.k s.k PROPN issue-248 293 10 . . PROPN issue-248 293 11 ( ( PUNCT issue-248 293 12 2012 2012 NUM issue-248 293 13 ) ) PUNCT issue-248 293 14 . . PUNCT issue-248 294 1 the the DET issue-248 294 2 application application NOUN issue-248 294 3 of of ADP issue-248 294 4 management management NOUN issue-248 294 5 accounting accounting NOUN issue-248 294 6 ( ( PUNCT issue-248 294 7 controlling control VERB issue-248 294 8 ) ) PUNCT issue-248 294 9 instruments instrument NOUN issue-248 294 10 in in ADP issue-248 294 11 small small ADJ issue-248 294 12 and and CCONJ issue-248 294 13 medium medium ADJ issue-248 294 14 - - PUNCT issue-248 294 15 size size NOUN issue-248 294 16 enterprises enterprise NOUN issue-248 294 17 in in ADP issue-248 294 18 nord nord ADJ issue-248 294 19 - - PUNCT issue-248 294 20 western western ADJ issue-248 294 21 croatia croatia PROPN issue-248 294 22 . . PUNCT issue-248 294 23 retrieved retrieve VERB issue-248 294 24 from from ADP issue-248 294 25 : : PUNCT issue-248 294 26 https://bib.irb.hr/datoteka/612612 https://bib.irb.hr/datoteka/612612 PROPN issue-248 294 27 . . PUNCT issue-248 295 1 article_arsa_sestanj_peric_kukec.pdf article_arsa_sestanj_peric_kukec.pdf NOUN issue-248 295 2 slosko slosko ADV issue-248 295 3 , , PUNCT issue-248 295 4 t. t. PROPN issue-248 295 5 ( ( PUNCT issue-248 295 6 2006 2006 NUM issue-248 295 7 ) ) PUNCT issue-248 295 8 . . PUNCT issue-248 296 1 management management NOUN issue-248 296 2 accounting accounting NOUN issue-248 296 3 or or CCONJ issue-248 296 4 management management NOUN issue-248 296 5 strategy strategy NOUN issue-248 296 6 . . PUNCT issue-248 297 1 accounting accounting NOUN issue-248 297 2 and and CCONJ issue-248 297 3 auditing auditing NOUN issue-248 297 4 , , PUNCT issue-248 297 5 2 2 NUM issue-248 297 6 : : SYM issue-248 297 7 49–54 49–54 NUM issue-248 297 8 . . NOUN issue-248 297 9 wiedemann wiedemann PROPN issue-248 297 10 , , PUNCT issue-248 297 11 d. d. PROPN issue-248 297 12 ( ( PUNCT issue-248 297 13 2014 2014 NUM issue-248 297 14 ) ) PUNCT issue-248 297 15 . . PUNCT issue-248 298 1 characteristics characteristic NOUN issue-248 298 2 of of ADP issue-248 298 3 management management NOUN issue-248 298 4 a a DET issue-248 298 5 goo.gl/vadrnuccounting goo.gl/vadrnuccounting NOUN issue-248 298 6 in in ADP issue-248 298 7 small small ADJ issue-248 298 8 and and CCONJ issue-248 298 9 medium medium ADJ issue-248 298 10 - - PUNCT issue-248 298 11 sized sized ADJ issue-248 298 12 enterprises enterprise NOUN issue-248 298 13 . . PUNCT issue-248 299 1 case case NOUN issue-248 299 2 : : PUNCT issue-248 299 3 rantalinna rantalinna PROPN issue-248 299 4 oy oy PROPN issue-248 299 5 . . PUNCT issue-248 299 6 retrieved retrieve VERB issue-248 299 7 from from ADP issue-248 299 8 : : PUNCT issue-248 300 1 goo.gl/1kemtz goo.gl/1kemtz PROPN issue-248 300 2 надежда надежда PROPN issue-248 300 3 хоча хоча PROPN issue-248 300 4 организация организация NOUN issue-248 300 5 управленческого управленческого PROPN issue-248 300 6 учета учета PROPN issue-248 300 7 на на PROPN issue-248 300 8 малых малых PROPN issue-248 300 9 предприятиях предприятиях PROPN issue-248 300 10 в в PROPN issue-248 300 11 украине украине PROPN issue-248 300 12 аннотация аннотация PROPN issue-248 300 13 . . PUNCT issue-248 301 1 целью целью PROPN issue-248 301 2 работы работы PROPN issue-248 301 3 является является PROPN issue-248 301 4 исследование исследование PROPN issue-248 301 5 состояния состояния ADV issue-248 301 6 организации организации VERB issue-248 301 7 управленческого управленческого NOUN issue-248 301 8 учета учета PROPN issue-248 301 9 на на PROPN issue-248 301 10 малых малых PROPN issue-248 301 11 предприятиях предприятиях PROPN issue-248 301 12 в в PROPN issue-248 301 13 украине украине PROPN issue-248 301 14 . . PROPN issue-248 301 15 методология методология NOUN issue-248 301 16 . . PUNCT issue-248 302 1 опросы опросы ADJ issue-248 302 2 о о PROPN issue-248 302 3 состоянии состоянии NOUN issue-248 302 4 управленческого управленческого VERB issue-248 302 5 учета учета NOUN issue-248 302 6 проводились проводились NOUN issue-248 302 7 путем путем NOUN issue-248 302 8 проведения проведения PROPN issue-248 302 9 интервью интервью PROPN issue-248 302 10 с с PROPN issue-248 302 11 руководителем руководителем PROPN issue-248 302 12 / / SYM issue-248 302 13 главным главным PROPN issue-248 302 14 бухгалтером бухгалтером PROPN issue-248 302 15 / / SYM issue-248 302 16 финансовым финансовым NOUN issue-248 302 17 директором директором VERB issue-248 302 18 малого малого NOUN issue-248 302 19 предприятия предприятия NOUN issue-248 302 20 или или PROPN issue-248 302 21 передачей передачей NOUN issue-248 302 22 указанным указанным X issue-248 302 23 должностным должностным VERB issue-248 302 24 лицам лицам PROPN issue-248 302 25 анкет анкет NOUN issue-248 302 26 на на PROPN issue-248 302 27 их их PROPN issue-248 302 28 электронную электронную PROPN issue-248 302 29 почту почту PROPN issue-248 302 30 для для PROPN issue-248 302 31 самостоятельного самостоятельного PROPN issue-248 302 32 заполнения заполнения PROPN issue-248 302 33 . . PUNCT issue-248 303 1 выборка выборка PROPN issue-248 303 2 составила составила PROPN issue-248 303 3 пятьдесят пятьдесят ADV issue-248 303 4 пять пять VERB issue-248 303 5 малых малых ADJ issue-248 303 6 предприятий предприятий PROPN issue-248 303 7 львовской львовской PROPN issue-248 304 1 области области PROPN issue-248 304 2 различных различных PROPN issue-248 304 3 видов видов VERB issue-248 304 4 деятельности деятельности PROPN issue-248 304 5 и и PROPN issue-248 304 6 форм форм PROPN issue-248 304 7 собственности собственности PROPN issue-248 304 8 . . PUNCT issue-248 305 1 результаты результаты PROPN issue-248 305 2 . . PUNCT issue-248 306 1 изучение изучение ADJ issue-248 306 2 теоретических теоретических NOUN issue-248 306 3 наработок наработок PROPN issue-248 306 4 украинских украинских PROPN issue-248 306 5 ученых ученых PROPN issue-248 306 6 и и PROPN issue-248 306 7 опыта опыта PROPN issue-248 306 8 применения применения NOUN issue-248 306 9 управленческого управленческого NOUN issue-248 306 10 учета учета PROPN issue-248 306 11 на на PROPN issue-248 306 12 малых малых PROPN issue-248 306 13 предприятиях предприятиях NOUN issue-248 306 14 за за ADP issue-248 306 15 рубежом рубежом ADJ issue-248 306 16 позволило позволило PROPN issue-248 306 17 выделить выделить PROPN issue-248 306 18 три три PROPN issue-248 306 19 основных основных PROPN issue-248 306 20 этапа этапа NOUN issue-248 306 21 исследования исследования NOUN issue-248 306 22 . . PUNCT issue-248 307 1 по по PROPN issue-248 307 2 итогам итогам PROPN issue-248 307 3 опроса опроса PROPN issue-248 307 4 первого первого ADJ issue-248 307 5 этапа этапа NOUN issue-248 307 6 " " PUNCT issue-248 307 7 информация информация PROPN issue-248 307 8 для для PROPN issue-248 307 9 принятия принятия PROPN issue-248 307 10 управленческих управленческих PROPN issue-248 307 11 решений решений PROPN issue-248 307 12 " " PUNCT issue-248 307 13 делаем делаем NOUN issue-248 307 14 выводы выводы NOUN issue-248 307 15 , , PUNCT issue-248 307 16 что что PROPN issue-248 307 17 основным основным PROPN issue-248 307 18 источником источником PROPN issue-248 307 19 информации информации PROPN issue-248 307 20 для для PROPN issue-248 307 21 руководителя руководителя PROPN issue-248 307 22 , , PUNCT issue-248 307 23 при при NOUN issue-248 307 24 принятии принятии PROPN issue-248 307 25 управленческих управленческих PROPN issue-248 307 26 решений решений PROPN issue-248 307 27 , , PUNCT issue-248 307 28 являются являются ADJ issue-248 307 29 оперативные оперативные NOUN issue-248 307 30 отчеты отчеты NOUN issue-248 307 31 ( ( PUNCT issue-248 307 32 или или VERB issue-248 307 33 их их PROPN issue-248 307 34 сочетание сочетание PROPN issue-248 307 35 с с PROPN issue-248 307 36 финансовой финансовой PROPN issue-248 307 37 отчетностью отчетностью PROPN issue-248 307 38 ) ) PUNCT issue-248 307 39 , , PUNCT issue-248 307 40 подготовкой подготовкой VERB issue-248 307 41 такой такой NOUN issue-248 307 42 информации информации NOUN issue-248 307 43 занимается занимается ADJ issue-248 307 44 главный главный NOUN issue-248 307 45 бухгалтер бухгалтер NOUN issue-248 307 46 ( ( PUNCT issue-248 307 47 аутсорсер аутсорсер PROPN issue-248 307 48 ) ) PUNCT issue-248 307 49 и и PROPN issue-248 307 50 представляет представляет VERB issue-248 307 51 ее ее ADP issue-248 307 52 руководителю руководителю ADJ issue-248 307 53 ежедневно ежедневно NOUN issue-248 307 54 , , PUNCT issue-248 307 55 один один PROPN issue-248 307 56 раз раз PROPN issue-248 307 57 в в PROPN issue-248 307 58 неделю неделю NOUN issue-248 307 59 или или VERB issue-248 307 60 месяц месяц NOUN issue-248 307 61 . . PUNCT issue-248 307 62 показатели показатели VERB issue-248 307 63 финансовой финансовой NOUN issue-248 307 64 отчетности отчетности PROPN issue-248 307 65 , , PUNCT issue-248 307 66 аналитическая аналитическая ADJ issue-248 307 67 информация информация PROPN issue-248 307 68 , , PUNCT issue-248 307 69 полученная полученная ADJ issue-248 307 70 на на PROPN issue-248 307 71 основе основе PROPN issue-248 307 72 использования использования PROPN issue-248 307 73 методов методов VERB issue-248 307 74 управленческого управленческого VERB issue-248 307 75 учета учета NOUN issue-248 307 76 и и PROPN issue-248 307 77 нефинансовые нефинансовые PROPN issue-248 307 78 показатели показатели VERB issue-248 307 79 , , PUNCT issue-248 307 80 характеризующие характеризующие PROPN issue-248 307 81 хозяйственную хозяйственную PROPN issue-248 307 82 деятельность деятельность VERB issue-248 307 83 малого малого NOUN issue-248 307 84 предприятия предприятия NOUN issue-248 307 85 , , PUNCT issue-248 307 86 являются являются ADJ issue-248 307 87 основой основой NOUN issue-248 307 88 для для PROPN issue-248 307 89 руководителей руководителей PROPN issue-248 307 90 при при PROPN issue-248 307 91 принятии принятии PROPN issue-248 307 92 управленческих управленческих PROPN issue-248 307 93 решений решений PROPN issue-248 307 94 . . PUNCT issue-248 308 1 результаты результаты PROPN issue-248 308 2 исследования исследования PROPN issue-248 308 3 второго второго NOUN issue-248 308 4 этапа этапа NOUN issue-248 308 5 " " PUNCT issue-248 308 6 практика практика NOUN issue-248 308 7 ведения ведения ADJ issue-248 308 8 управленческого управленческого NOUN issue-248 308 9 учета учета NOUN issue-248 308 10 " " PUNCT issue-248 308 11 показывают показывают ADV issue-248 308 12 , , PUNCT issue-248 308 13 что что PROPN issue-248 308 14 с с PROPN issue-248 308 15 целью целью PROPN issue-248 308 16 улучшения улучшения PROPN issue-248 308 17 финансового финансового VERB issue-248 308 18 состояния состояния ADV issue-248 308 19 малых малых ADJ issue-248 308 20 предприятий предприятий NOUN issue-248 308 21 , , PUNCT issue-248 308 22 их их PROPN issue-248 308 23 руководители руководители VERB issue-248 308 24 используют используют NOUN issue-248 308 25 информацию информацию NOUN issue-248 308 26 , , PUNCT issue-248 308 27 полученную полученную PROPN issue-248 308 28 на на PROPN issue-248 308 29 основе основе PROPN issue-248 308 30 применения применения PROPN issue-248 308 31 методов методов PROPN issue-248 308 32 оперативного оперативного VERB issue-248 308 33 и и PROPN issue-248 308 34 стратегического стратегического NOUN issue-248 308 35 управленческого управленческого NOUN issue-248 308 36 учета учета NOUN issue-248 308 37 . . PUNCT issue-248 309 1 однако однако PROPN issue-248 309 2 уровень уровень PROPN issue-248 309 3 их их PROPN issue-248 309 4 внедрения внедрения NOUN issue-248 309 5 является является ADJ issue-248 309 6 достаточно достаточно NOUN issue-248 309 7 низким низким NOUN issue-248 309 8 , , PUNCT issue-248 309 9 поскольку поскольку PROPN issue-248 309 10 на на PROPN issue-248 309 11 большинстве большинстве PROPN issue-248 309 12 малых малых PROPN issue-248 309 13 предприятий предприятий PROPN issue-248 309 14 используют используют NOUN issue-248 309 15 только только PROPN issue-248 309 16 один один PROPN issue-248 309 17 из из PROPN issue-248 309 18 методов методов PROPN issue-248 309 19 оперативного оперативного VERB issue-248 309 20 и и PROPN issue-248 309 21 стратегического стратегического NOUN issue-248 309 22 управленческого управленческого NOUN issue-248 309 23 учета учета NOUN issue-248 309 24 . . PUNCT issue-248 310 1 также также NOUN issue-248 310 2 отметим отметим NOUN issue-248 310 3 , , PUNCT issue-248 310 4 что что PROPN issue-248 310 5 количество количество PROPN issue-248 310 6 применяемых применяемых VERB issue-248 310 7 методов методов VERB issue-248 310 8 управленческого управленческого NOUN issue-248 310 9 учета учета NOUN issue-248 310 10 является является NOUN issue-248 310 11 выше выше PROPN issue-248 310 12 на на PROPN issue-248 310 13 малых малых PROPN issue-248 310 14 предприятиях предприятиях NOUN issue-248 310 15 , , PUNCT issue-248 310 16 учредителями учредителями PROPN issue-248 310 17 которых которых PROPN issue-248 310 18 являются являются VERB issue-248 310 19 иностранные иностранные PROPN issue-248 310 20 граждане граждане VERB issue-248 310 21 и и PROPN issue-248 310 22 / / SYM issue-248 310 23 или или NOUN issue-248 310 24 среднее среднее PROPN issue-248 310 25 количество количество PROPN issue-248 310 26 работников работников PROPN issue-248 310 27 которых которых PROPN issue-248 310 28 превышает превышает PROPN issue-248 310 29 30 30 NUM issue-248 310 30 человек человек NOUN issue-248 310 31 . . PUNCT issue-248 311 1 значительные значительные NOUN issue-248 311 2 затраты затраты PROPN issue-248 311 3 денег денег PROPN issue-248 311 4 и и PROPN issue-248 311 5 времени времени PROPN issue-248 311 6 на на PROPN issue-248 311 7 организацию организацию PROPN issue-248 311 8 и и PROPN issue-248 311 9 ведение ведение NOUN issue-248 311 10 управленческого управленческого VERB issue-248 311 11 учета учета NOUN issue-248 311 12 являются являются ADJ issue-248 311 13 основной основной NOUN issue-248 311 14 причиной причиной VERB issue-248 311 15 отказа отказа PROPN issue-248 311 16 от от INTJ issue-248 311 17 его его PROPN issue-248 311 18 использования использования NOUN issue-248 311 19 на на PROPN issue-248 311 20 малых малых PROPN issue-248 311 21 предприятиях предприятиях NOUN issue-248 311 22 , , PUNCT issue-248 311 23 о о PROPN issue-248 311 24 чем чем NOUN issue-248 311 25 свидетельствуют свидетельствуют NOUN issue-248 311 26 результаты результаты VERB issue-248 311 27 опроса опроса PROPN issue-248 311 28 третьего третьего PROPN issue-248 311 29 этапа этапа PROPN issue-248 311 30 исследования исследования NOUN issue-248 311 31 « « PUNCT issue-248 311 32 причины причины NOUN issue-248 311 33 отказа отказа X issue-248 311 34 и и PROPN issue-248 311 35 организация организация NOUN issue-248 311 36 управленческого управленческого NOUN issue-248 311 37 учета учета NOUN issue-248 311 38 " " PUNCT issue-248 311 39 . . PUNCT issue-248 312 1 однако однако PROPN issue-248 312 2 на на PROPN issue-248 312 3 большинстве большинстве X issue-248 312 4 малых малых ADJ issue-248 312 5 предприятий предприятий NOUN issue-248 312 6 , , PUNCT issue-248 312 7 понимая понимая ADJ issue-248 312 8 преимущества преимущества NOUN issue-248 312 9 использования использования NOUN issue-248 312 10 управленческого управленческого VERB issue-248 312 11 учета учета NOUN issue-248 312 12 , , PUNCT issue-248 312 13 не не PROPN issue-248 312 14 отрицают отрицают ADJ issue-248 312 15 целесообразности целесообразности PROPN issue-248 312 16 его его PROPN issue-248 312 17 организации организации VERB issue-248 312 18 и и PROPN issue-248 312 19 определяют определяют VERB issue-248 312 20 методы методы NOUN issue-248 312 21 управленческого управленческого NOUN issue-248 312 22 учета учета NOUN issue-248 312 23 , , PUNCT issue-248 312 24 применение применение PROPN issue-248 312 25 которых которых X issue-248 312 26 будет будет ADJ issue-248 312 27 способствовать способствовать PROPN issue-248 312 28 улучшению улучшению VERB issue-248 312 29 их их PROPN issue-248 312 30 финансового финансового PROPN issue-248 312 31 состояния состояния ADV issue-248 312 32 . . PUNCT issue-248 313 1 практическая практическая PROPN issue-248 313 2 реализация реализация PROPN issue-248 313 3 . . PUNCT issue-248 314 1 по по PROPN issue-248 314 2 результатам результатам NOUN issue-248 314 3 исследования исследования NOUN issue-248 314 4 сделан сделан ADV issue-248 314 5 вывод вывод VERB issue-248 314 6 , , PUNCT issue-248 314 7 что что PROPN issue-248 314 8 на на PROPN issue-248 314 9 малых малых PROPN issue-248 314 10 предприятиях предприятиях PROPN issue-248 314 11 составляющей составляющей PROPN issue-248 314 12 информационного информационного PROPN issue-248 314 13 обеспечения обеспечения PROPN issue-248 314 14 управления управления PROPN issue-248 314 15 является является PROPN issue-248 314 16 информация информация PROPN issue-248 314 17 , , PUNCT issue-248 314 18 полученная полученная ADJ issue-248 314 19 на на PROPN issue-248 314 20 основе основе PROPN issue-248 314 21 использования использования NOUN issue-248 314 22 методов методов VERB issue-248 314 23 и и PROPN issue-248 314 24 инструментов инструментов NOUN issue-248 314 25 управленческого управленческого NOUN issue-248 314 26 учета учета NOUN issue-248 314 27 . . PUNCT issue-248 315 1 однако однако ADJ issue-248 315 2 наблюдаем наблюдаем NOUN issue-248 315 3 низкий низкий PROPN issue-248 315 4 уровень уровень PROPN issue-248 315 5 их их PROPN issue-248 315 6 применения применения PROPN issue-248 315 7 . . PUNCT issue-248 316 1 поэтому поэтому PROPN issue-248 316 2 возникает возникает PROPN issue-248 316 3 потребность потребность VERB issue-248 316 4 в в PROPN issue-248 316 5 проведении проведении PROPN issue-248 316 6 на на PROPN issue-248 316 7 базе базе PROPN issue-248 316 8 высших высших PROPN issue-248 316 9 учебных учебных PROPN issue-248 316 10 заведений заведений PROPN issue-248 316 11 специализированных специализированных PROPN issue-248 316 12 курсов курсов ADV issue-248 316 13 , , PUNCT issue-248 316 14 тренингов тренингов NOUN issue-248 316 15 или или VERB issue-248 316 16 семинаров семинаров ADP issue-248 316 17 с с PROPN issue-248 316 18 целью целью PROPN issue-248 316 19 информирования информирования PROPN issue-248 316 20 руководителей руководителей PROPN issue-248 316 21 малых малых ADJ issue-248 316 22 предприятий предприятий NOUN issue-248 316 23 о о PROPN issue-248 316 24 преимуществах преимуществах PROPN issue-248 316 25 применения применения PROPN issue-248 316 26 различных различных PROPN issue-248 316 27 методов методов VERB issue-248 316 28 управленческого управленческого VERB issue-248 316 29 учета учета NOUN issue-248 316 30 . . PUNCT issue-248 317 1 значение значение PROPN issue-248 317 2 / / SYM issue-248 317 3 оригинальность оригинальность PROPN issue-248 317 4 . . PUNCT issue-248 318 1 полученные полученные PROPN issue-248 318 2 результаты результаты PROPN issue-248 318 3 являются являются ADJ issue-248 318 4 основой основой NOUN issue-248 318 5 создания создания NOUN issue-248 318 6 теоретической теоретической VERB issue-248 318 7 базы базы ADJ issue-248 318 8 управленческого управленческого NOUN issue-248 318 9 учета учета PROPN issue-248 318 10 для для PROPN issue-248 318 11 украинских украинских PROPN issue-248 318 12 субъектов субъектов PROPN issue-248 318 13 малого малого PROPN issue-248 318 14 предпринимательства предпринимательства PROPN issue-248 318 15 и и PROPN issue-248 318 16 механизмов механизмов NOUN issue-248 318 17 внедрения внедрения NOUN issue-248 318 18 ее ее PROPN issue-248 318 19 на на PROPN issue-248 318 20 практике практике NOUN issue-248 318 21 . . PUNCT