id	sid	tid	token	lemma	pos
issue-541	1	1	baltic	baltic	PROPN
issue-541	1	2	journal	journal	PROPN
issue-541	1	3	of	of	ADP
issue-541	1	4	economic	economic	ADJ
issue-541	1	5	studies	study	NOUN
issue-541	1	6	87	87	NUM
issue-541	1	7	vol	vol	NOUN
issue-541	1	8	.	.	PROPN
issue-541	2	1	4	4	NUM
issue-541	2	2	,	,	PUNCT
issue-541	2	3	no	no	INTJ
issue-541	2	4	.	.	NOUN
issue-541	2	5	5	5	NUM
issue-541	2	6	,	,	PUNCT
issue-541	2	7	2018	2018	NUM
issue-541	2	8	corresponding	correspond	VERB
issue-541	2	9	author	author	NOUN
issue-541	2	10	:	:	PUNCT
issue-541	2	11	1	1	NUM
issue-541	2	12	odessa	odessa	ADJ
issue-541	2	13	national	national	PROPN
issue-541	2	14	polytechnic	polytechnic	PROPN
issue-541	2	15	university	university	PROPN
issue-541	2	16	,	,	PUNCT
issue-541	2	17	ukraine	ukraine	NOUN
issue-541	2	18	.	.	PUNCT
issue-541	3	1	e	e	X
issue-541	3	2	-	-	NOUN
issue-541	3	3	mail	mail	NOUN
issue-541	3	4	:	:	PUNCT
issue-541	3	5	zhivets.alla@ukr.net	zhivets.alla@ukr.net	NOUN
issue-541	3	6	doi	doi	PROPN
issue-541	3	7	:	:	PUNCT
issue-541	3	8	https://doi.org/10.30525/2256-0742/2018-4-5-87-93	https://doi.org/10.30525/2256-0742/2018-4-5-87-93	PROPN
issue-541	3	9	evolution	evolution	NOUN
issue-541	3	10	of	of	ADP
issue-541	3	11	professional	professional	ADJ
issue-541	3	12	competencies	competency	NOUN
issue-541	3	13	of	of	ADP
issue-541	3	14	accountants	accountant	NOUN
issue-541	3	15	of	of	ADP
issue-541	3	16	small	small	ADJ
issue-541	3	17	enterprises	enterprise	NOUN
issue-541	3	18	in	in	ADP
issue-541	3	19	the	the	DET
issue-541	3	20	digital	digital	ADJ
issue-541	3	21	economy	economy	NOUN
issue-541	3	22	of	of	ADP
issue-541	3	23	ukraine	ukraine	PROPN
issue-541	3	24	alla	alla	PROPN
issue-541	3	25	zhyvets1	zhyvets1	PROPN
issue-541	3	26	abstract	abstract	PROPN
issue-541	3	27	.	.	PUNCT
issue-541	4	1	at	at	ADP
issue-541	4	2	present	present	ADJ
issue-541	4	3	,	,	PUNCT
issue-541	4	4	the	the	DET
issue-541	4	5	accountant	accountant	NOUN
issue-541	4	6	’s	’s	PART
issue-541	4	7	workplace	workplace	NOUN
issue-541	4	8	is	be	AUX
issue-541	4	9	the	the	DET
issue-541	4	10	most	most	ADV
issue-541	4	11	“	"	PUNCT
issue-541	4	12	digitized	digitize	VERB
issue-541	4	13	”	"	PUNCT
issue-541	4	14	at	at	ADP
issue-541	4	15	enterprises	enterprise	NOUN
issue-541	4	16	.	.	PUNCT
issue-541	5	1	it	it	PRON
issue-541	5	2	is	be	AUX
issue-541	5	3	equipped	equip	VERB
issue-541	5	4	,	,	PUNCT
issue-541	5	5	on	on	ADP
issue-541	5	6	average	average	ADJ
issue-541	5	7	,	,	PUNCT
issue-541	5	8	with	with	ADP
issue-541	5	9	five	five	NUM
issue-541	5	10	units	unit	NOUN
issue-541	5	11	of	of	ADP
issue-541	5	12	computer	computer	NOUN
issue-541	5	13	,	,	PUNCT
issue-541	5	14	office	office	NOUN
issue-541	5	15	and	and	CCONJ
issue-541	5	16	communication	communication	NOUN
issue-541	5	17	equipment	equipment	NOUN
issue-541	5	18	,	,	PUNCT
issue-541	5	19	and	and	CCONJ
issue-541	5	20	also	also	ADV
issue-541	5	21	,	,	PUNCT
issue-541	5	22	on	on	ADP
issue-541	5	23	average	average	ADJ
issue-541	5	24	,	,	PUNCT
issue-541	5	25	seven	seven	NUM
issue-541	5	26	software	software	NOUN
issue-541	5	27	products	product	NOUN
issue-541	5	28	for	for	ADP
issue-541	5	29	automation	automation	NOUN
issue-541	5	30	of	of	ADP
issue-541	5	31	accounting	accounting	NOUN
issue-541	5	32	work	work	NOUN
issue-541	5	33	are	be	AUX
issue-541	5	34	applied	apply	VERB
issue-541	5	35	.	.	PUNCT
issue-541	6	1	however	however	ADV
issue-541	6	2	,	,	PUNCT
issue-541	6	3	university	university	NOUN
issue-541	6	4	graduates	graduate	VERB
issue-541	6	5	state	state	NOUN
issue-541	6	6	that	that	SCONJ
issue-541	6	7	their	their	PRON
issue-541	6	8	knowledge	knowledge	NOUN
issue-541	6	9	and	and	CCONJ
issue-541	6	10	skills	skill	NOUN
issue-541	6	11	correspond	correspond	VERB
issue-541	6	12	only	only	ADV
issue-541	6	13	to	to	ADP
issue-541	6	14	45	45	NUM
issue-541	6	15	%	%	NOUN
issue-541	6	16	of	of	ADP
issue-541	6	17	the	the	DET
issue-541	6	18	requirements	requirement	NOUN
issue-541	6	19	of	of	ADP
issue-541	6	20	the	the	DET
issue-541	6	21	modern	modern	ADJ
issue-541	6	22	automated	automate	VERB
issue-541	6	23	workplace	workplace	NOUN
issue-541	6	24	of	of	ADP
issue-541	6	25	the	the	DET
issue-541	6	26	accountant	accountant	NOUN
issue-541	6	27	.	.	PUNCT
issue-541	7	1	higher	high	ADJ
issue-541	7	2	education	education	NOUN
issue-541	7	3	institutions	institution	NOUN
issue-541	7	4	have	have	AUX
issue-541	7	5	lagged	lag	VERB
issue-541	7	6	far	far	ADV
issue-541	7	7	behind	behind	ADV
issue-541	7	8	in	in	ADP
issue-541	7	9	the	the	DET
issue-541	7	10	applied	apply	VERB
issue-541	7	11	“	"	PUNCT
issue-541	7	12	digital	digital	ADJ
issue-541	7	13	”	"	PUNCT
issue-541	7	14	competence	competence	NOUN
issue-541	7	15	of	of	ADP
issue-541	7	16	accountants	accountant	NOUN
issue-541	7	17	.	.	PUNCT
issue-541	8	1	the	the	DET
issue-541	8	2	purpose	purpose	NOUN
issue-541	8	3	of	of	ADP
issue-541	8	4	the	the	DET
issue-541	8	5	article	article	NOUN
issue-541	8	6	is	be	AUX
issue-541	8	7	to	to	PART
issue-541	8	8	identify	identify	VERB
issue-541	8	9	key	key	ADJ
issue-541	8	10	directions	direction	NOUN
issue-541	8	11	for	for	ADP
issue-541	8	12	improving	improve	VERB
issue-541	8	13	the	the	DET
issue-541	8	14	professional	professional	ADJ
issue-541	8	15	“	"	PUNCT
issue-541	8	16	digital	digital	ADJ
issue-541	8	17	”	"	PUNCT
issue-541	8	18	training	training	NOUN
issue-541	8	19	of	of	ADP
issue-541	8	20	accountants	accountant	NOUN
issue-541	8	21	.	.	PUNCT
issue-541	9	1	research	research	NOUN
issue-541	9	2	methods	method	NOUN
issue-541	9	3	.	.	PUNCT
issue-541	10	1	the	the	DET
issue-541	10	2	author	author	NOUN
issue-541	10	3	carried	carry	VERB
issue-541	10	4	out	out	ADP
issue-541	10	5	a	a	DET
issue-541	10	6	questionnaire	questionnaire	NOUN
issue-541	10	7	survey	survey	NOUN
issue-541	10	8	of	of	ADP
issue-541	10	9	120	120	NUM
issue-541	10	10	small	small	ADJ
issue-541	10	11	and	and	CCONJ
issue-541	10	12	micro	micro	ADJ
issue-541	10	13	enterprises	enterprise	NOUN
issue-541	10	14	with	with	ADP
issue-541	10	15	coverage	coverage	NOUN
issue-541	10	16	of	of	ADP
issue-541	10	17	the	the	DET
issue-541	10	18	majority	majority	NOUN
issue-541	10	19	of	of	ADP
issue-541	10	20	operating	operate	VERB
issue-541	10	21	sectors	sector	NOUN
issue-541	10	22	of	of	ADP
issue-541	10	23	the	the	DET
issue-541	10	24	economy	economy	NOUN
issue-541	10	25	;	;	PUNCT
issue-541	10	26	carried	carry	VERB
issue-541	10	27	out	out	ADP
issue-541	10	28	a	a	DET
issue-541	10	29	questionnaire	questionnaire	NOUN
issue-541	10	30	survey	survey	NOUN
issue-541	10	31	of	of	ADP
issue-541	10	32	it	it	PRON
issue-541	10	33	companies	company	VERB
issue-541	10	34	managers	manager	NOUN
issue-541	10	35	dealing	deal	VERB
issue-541	10	36	with	with	ADP
issue-541	10	37	automation	automation	NOUN
issue-541	10	38	of	of	ADP
issue-541	10	39	managerial	managerial	ADJ
issue-541	10	40	work	work	NOUN
issue-541	10	41	at	at	ADP
issue-541	10	42	the	the	DET
issue-541	10	43	enterprises	enterprise	NOUN
issue-541	10	44	;	;	PUNCT
issue-541	10	45	training	train	VERB
issue-541	10	46	plans	plan	NOUN
issue-541	10	47	for	for	ADP
issue-541	10	48	accountants	accountant	NOUN
issue-541	10	49	auditors	auditor	NOUN
issue-541	10	50	for	for	ADP
issue-541	10	51	availability	availability	NOUN
issue-541	10	52	and	and	CCONJ
issue-541	10	53	quality	quality	NOUN
issue-541	10	54	of	of	ADP
issue-541	10	55	digital	digital	ADJ
issue-541	10	56	technologies	technology	NOUN
issue-541	10	57	training	training	NOUN
issue-541	10	58	were	be	AUX
issue-541	10	59	studied	study	VERB
issue-541	10	60	,	,	PUNCT
issue-541	10	61	foreign	foreign	ADJ
issue-541	10	62	experience	experience	NOUN
issue-541	10	63	in	in	ADP
issue-541	10	64	training	training	NOUN
issue-541	10	65	of	of	ADP
issue-541	10	66	accountants	accountant	NOUN
issue-541	10	67	following	follow	VERB
issue-541	10	68	the	the	DET
issue-541	10	69	publications	publication	NOUN
issue-541	10	70	of	of	ADP
issue-541	10	71	research	research	NOUN
issue-541	10	72	organizations	organization	NOUN
issue-541	10	73	:	:	PUNCT
issue-541	10	74	hitachi	hitachi	PROPN
issue-541	10	75	data	data	PROPN
issue-541	10	76	systems	systems	PROPN
issue-541	10	77	,	,	PUNCT
issue-541	10	78	global	global	ADJ
issue-541	10	79	education	education	NOUN
issue-541	10	80	future	future	NOUN
issue-541	10	81	,	,	PUNCT
issue-541	10	82	fujitsu	fujitsu	PROPN
issue-541	10	83	,	,	PUNCT
issue-541	10	84	mckinsey	mckinsey	PROPN
issue-541	10	85	global	global	PROPN
issue-541	10	86	institute	institute	PROPN
issue-541	10	87	,	,	PUNCT
issue-541	10	88	pwc	pwc	PROPN
issue-541	10	89	was	be	AUX
issue-541	10	90	studied	study	VERB
issue-541	10	91	.	.	PUNCT
issue-541	11	1	results	result	NOUN
issue-541	11	2	.	.	PUNCT
issue-541	12	1	the	the	DET
issue-541	12	2	researches	research	NOUN
issue-541	12	3	of	of	ADP
issue-541	12	4	the	the	DET
issue-541	12	5	evolution	evolution	NOUN
issue-541	12	6	of	of	ADP
issue-541	12	7	the	the	DET
issue-541	12	8	professional	professional	ADJ
issue-541	12	9	competencies	competency	NOUN
issue-541	12	10	of	of	ADP
issue-541	12	11	accountants	accountant	NOUN
issue-541	12	12	carried	carry	VERB
issue-541	12	13	out	out	ADP
issue-541	12	14	by	by	ADP
issue-541	12	15	the	the	DET
issue-541	12	16	author	author	NOUN
issue-541	12	17	show	show	VERB
issue-541	12	18	a	a	DET
issue-541	12	19	lag	lag	NOUN
issue-541	12	20	in	in	ADP
issue-541	12	21	the	the	DET
issue-541	12	22	content	content	NOUN
issue-541	12	23	of	of	ADP
issue-541	12	24	their	their	PRON
issue-541	12	25	“	"	PUNCT
issue-541	12	26	digital	digital	ADJ
issue-541	12	27	”	"	PUNCT
issue-541	12	28	training	training	NOUN
issue-541	12	29	from	from	ADP
issue-541	12	30	the	the	DET
issue-541	12	31	real	real	ADJ
issue-541	12	32	proficiency	proficiency	NOUN
issue-541	12	33	requirements	requirement	NOUN
issue-541	12	34	for	for	ADP
issue-541	12	35	work	work	NOUN
issue-541	12	36	at	at	ADP
issue-541	12	37	an	an	DET
issue-541	12	38	automated	automate	VERB
issue-541	12	39	workplace	workplace	NOUN
issue-541	12	40	of	of	ADP
issue-541	12	41	the	the	DET
issue-541	12	42	accountant	accountant	NOUN
issue-541	12	43	of	of	ADP
issue-541	12	44	an	an	DET
issue-541	12	45	enterprise	enterprise	NOUN
issue-541	12	46	.	.	PUNCT
issue-541	13	1	conclusions	conclusion	NOUN
issue-541	13	2	and	and	CCONJ
issue-541	13	3	offers	offer	NOUN
issue-541	13	4	.	.	PUNCT
issue-541	14	1	education	education	NOUN
issue-541	14	2	of	of	ADP
issue-541	14	3	accountants	accountant	NOUN
issue-541	14	4	and	and	CCONJ
issue-541	14	5	their	their	PRON
issue-541	14	6	further	further	ADJ
issue-541	14	7	continuous	continuous	ADJ
issue-541	14	8	professional	professional	ADJ
issue-541	14	9	training	training	NOUN
issue-541	14	10	should	should	AUX
issue-541	14	11	focus	focus	VERB
issue-541	14	12	on	on	ADP
issue-541	14	13	the	the	DET
issue-541	14	14	development	development	NOUN
issue-541	14	15	of	of	ADP
issue-541	14	16	digital	digital	ADJ
issue-541	14	17	technologies	technology	NOUN
issue-541	14	18	of	of	ADP
issue-541	14	19	the	the	DET
issue-541	14	20	implementation	implementation	NOUN
issue-541	14	21	of	of	ADP
issue-541	14	22	the	the	DET
issue-541	14	23	entire	entire	ADJ
issue-541	14	24	economic	economic	ADJ
issue-541	14	25	block	block	NOUN
issue-541	14	26	of	of	ADP
issue-541	14	27	enterprise	enterprise	NOUN
issue-541	14	28	managerial	managerial	ADJ
issue-541	14	29	works	work	NOUN
issue-541	14	30	on	on	ADP
issue-541	14	31	the	the	DET
issue-541	14	32	basis	basis	NOUN
issue-541	14	33	of	of	ADP
issue-541	14	34	existing	exist	VERB
issue-541	14	35	software	software	NOUN
issue-541	14	36	and	and	CCONJ
issue-541	14	37	cloud	cloud	NOUN
issue-541	14	38	services	service	NOUN
issue-541	14	39	.	.	PUNCT
issue-541	15	1	the	the	DET
issue-541	15	2	author	author	NOUN
issue-541	15	3	developed	develop	VERB
issue-541	15	4	proposals	proposal	NOUN
issue-541	15	5	for	for	ADP
issue-541	15	6	improving	improve	VERB
issue-541	15	7	the	the	DET
issue-541	15	8	professional	professional	ADJ
issue-541	15	9	training	training	NOUN
issue-541	15	10	of	of	ADP
issue-541	15	11	accountants	accountant	NOUN
issue-541	15	12	of	of	ADP
issue-541	15	13	small	small	ADJ
issue-541	15	14	enterprises	enterprise	NOUN
issue-541	15	15	.	.	PUNCT
issue-541	16	1	key	key	ADJ
issue-541	16	2	words	word	NOUN
issue-541	16	3	:	:	PUNCT
issue-541	16	4	evolution	evolution	NOUN
issue-541	16	5	of	of	ADP
issue-541	16	6	qualification	qualification	NOUN
issue-541	16	7	of	of	ADP
issue-541	16	8	accountant	accountant	NOUN
issue-541	16	9	of	of	ADP
issue-541	16	10	small	small	ADJ
issue-541	16	11	enterprise	enterprise	NOUN
issue-541	16	12	,	,	PUNCT
issue-541	16	13	development	development	NOUN
issue-541	16	14	trends	trend	NOUN
issue-541	16	15	of	of	ADP
issue-541	16	16	accountant	accountant	NOUN
issue-541	16	17	’s	’s	PART
issue-541	16	18	competencies	competency	NOUN
issue-541	16	19	,	,	PUNCT
issue-541	16	20	cognitive	cognitive	ADJ
issue-541	16	21	competencies	competency	NOUN
issue-541	16	22	,	,	PUNCT
issue-541	16	23	digital	digital	ADJ
issue-541	16	24	economy	economy	NOUN
issue-541	16	25	technologies	technology	NOUN
issue-541	16	26	in	in	ADP
issue-541	16	27	management	management	NOUN
issue-541	16	28	.	.	PUNCT
issue-541	17	1	jel	jel	PROPN
issue-541	17	2	classification	classification	PROPN
issue-541	17	3	:	:	PUNCT
issue-541	17	4	a22	a22	PROPN
issue-541	17	5	,	,	PUNCT
issue-541	17	6	m41	m41	NOUN
issue-541	17	7	1	1	NUM
issue-541	17	8	.	.	PUNCT
issue-541	17	9	introduction	introduction	NOUN
issue-541	17	10	the	the	DET
issue-541	17	11	main	main	ADJ
issue-541	17	12	trend	trend	NOUN
issue-541	17	13	in	in	ADP
issue-541	17	14	the	the	DET
issue-541	17	15	development	development	NOUN
issue-541	17	16	of	of	ADP
issue-541	17	17	industry	industry	NOUN
issue-541	17	18	and	and	CCONJ
issue-541	17	19	national	national	ADJ
issue-541	17	20	economies	economy	NOUN
issue-541	17	21	in	in	ADP
issue-541	17	22	the	the	DET
issue-541	17	23	early	early	ADJ
issue-541	17	24	21st	21st	ADJ
issue-541	17	25	century	century	NOUN
issue-541	17	26	is	be	AUX
issue-541	17	27	the	the	DET
issue-541	17	28	introduction	introduction	NOUN
issue-541	17	29	of	of	ADP
issue-541	17	30	digital	digital	ADJ
issue-541	17	31	technologies	technology	NOUN
issue-541	17	32	.	.	PUNCT
issue-541	18	1	these	these	DET
issue-541	18	2	same	same	ADJ
issue-541	18	3	technologies	technology	NOUN
issue-541	18	4	make	make	VERB
issue-541	18	5	it	it	PRON
issue-541	18	6	possible	possible	ADJ
issue-541	18	7	to	to	PART
issue-541	18	8	increase	increase	VERB
issue-541	18	9	labour	labour	ADJ
issue-541	18	10	productivity	productivity	NOUN
issue-541	18	11	,	,	PUNCT
issue-541	18	12	significantly	significantly	ADV
issue-541	18	13	reduce	reduce	VERB
issue-541	18	14	the	the	DET
issue-541	18	15	time	time	NOUN
issue-541	18	16	for	for	ADP
issue-541	18	17	designing	design	VERB
issue-541	18	18	and	and	CCONJ
issue-541	18	19	developing	develop	VERB
issue-541	18	20	new	new	ADJ
issue-541	18	21	products	product	NOUN
issue-541	18	22	,	,	PUNCT
issue-541	18	23	reduce	reduce	VERB
issue-541	18	24	the	the	DET
issue-541	18	25	technological	technological	ADJ
issue-541	18	26	and	and	CCONJ
issue-541	18	27	financial	financial	ADJ
issue-541	18	28	cycles	cycle	NOUN
issue-541	18	29	of	of	ADP
issue-541	18	30	products	product	NOUN
issue-541	18	31	manufacture	manufacture	VERB
issue-541	18	32	and	and	CCONJ
issue-541	18	33	realization	realization	NOUN
issue-541	18	34	,	,	PUNCT
issue-541	18	35	as	as	ADV
issue-541	18	36	well	well	ADV
issue-541	18	37	to	to	PART
issue-541	18	38	enter	enter	VERB
issue-541	18	39	global	global	ADJ
issue-541	18	40	markets	market	NOUN
issue-541	18	41	.	.	PUNCT
issue-541	19	1	at	at	ADP
issue-541	19	2	the	the	DET
issue-541	19	3	present	present	ADJ
issue-541	19	4	time	time	NOUN
issue-541	19	5	,	,	PUNCT
issue-541	19	6	the	the	DET
issue-541	19	7	economic	economic	ADJ
issue-541	19	8	bloc	bloc	NOUN
issue-541	19	9	of	of	ADP
issue-541	19	10	work	work	NOUN
issue-541	19	11	at	at	ADP
issue-541	19	12	enterprises	enterprise	NOUN
issue-541	19	13	is	be	AUX
issue-541	19	14	2/3	2/3	NUM
issue-541	19	15	based	base	VERB
issue-541	19	16	on	on	ADP
issue-541	19	17	the	the	DET
issue-541	19	18	use	use	NOUN
issue-541	19	19	of	of	ADP
issue-541	19	20	digital	digital	ADJ
issue-541	19	21	technologies	technology	NOUN
issue-541	19	22	.	.	PUNCT
issue-541	20	1	but	but	CCONJ
issue-541	20	2	with	with	ADP
issue-541	20	3	the	the	DET
issue-541	20	4	current	current	ADJ
issue-541	20	5	rapid	rapid	ADJ
issue-541	20	6	development	development	NOUN
issue-541	20	7	of	of	ADP
issue-541	20	8	it	it	PRON
issue-541	20	9	technologies	technologie	VERB
issue-541	20	10	at	at	ADP
issue-541	20	11	enterprises	enterprise	NOUN
issue-541	20	12	,	,	PUNCT
issue-541	20	13	the	the	DET
issue-541	20	14	following	follow	VERB
issue-541	20	15	problem	problem	NOUN
issue-541	20	16	arose	arise	VERB
issue-541	20	17	:	:	PUNCT
issue-541	20	18	the	the	DET
issue-541	20	19	digital	digital	ADJ
issue-541	20	20	competence	competence	NOUN
issue-541	20	21	of	of	ADP
issue-541	20	22	the	the	DET
issue-541	20	23	staff	staff	NOUN
issue-541	20	24	is	be	AUX
issue-541	20	25	significantly	significantly	ADV
issue-541	20	26	behind	behind	ADP
issue-541	20	27	the	the	DET
issue-541	20	28	increased	increase	VERB
issue-541	20	29	capabilities	capability	NOUN
issue-541	20	30	of	of	ADP
issue-541	20	31	it	it	PRON
issue-541	20	32	technologies	technologie	VERB
issue-541	20	33	in	in	ADP
issue-541	20	34	enterprise	enterprise	NOUN
issue-541	20	35	management	management	NOUN
issue-541	20	36	.	.	PUNCT
issue-541	21	1	there	there	PRON
issue-541	21	2	are	be	VERB
issue-541	21	3	several	several	ADJ
issue-541	21	4	reasons	reason	NOUN
issue-541	21	5	but	but	CCONJ
issue-541	21	6	the	the	DET
issue-541	21	7	main	main	ADJ
issue-541	21	8	one	one	NOUN
issue-541	21	9	lies	lie	VERB
issue-541	21	10	in	in	ADP
issue-541	21	11	the	the	DET
issue-541	21	12	fact	fact	NOUN
issue-541	21	13	that	that	SCONJ
issue-541	21	14	educational	educational	ADJ
issue-541	21	15	institutions	institution	NOUN
issue-541	21	16	“	"	PUNCT
issue-541	21	17	lag	lag	VERB
issue-541	21	18	behind	behind	ADV
issue-541	21	19	”	"	PUNCT
issue-541	21	20	in	in	ADP
issue-541	21	21	teaching	teach	VERB
issue-541	21	22	“	"	PUNCT
issue-541	21	23	digital	digital	ADJ
issue-541	21	24	”	"	PUNCT
issue-541	21	25	technologies	technology	NOUN
issue-541	21	26	.	.	PUNCT
issue-541	22	1	and	and	CCONJ
issue-541	22	2	this	this	DET
issue-541	22	3	lag	lag	NOUN
issue-541	22	4	is	be	AUX
issue-541	22	5	typical	typical	ADJ
issue-541	22	6	not	not	PART
issue-541	22	7	only	only	ADV
issue-541	22	8	for	for	ADP
issue-541	22	9	the	the	DET
issue-541	22	10	taught	teach	VERB
issue-541	22	11	vocational	vocational	ADJ
issue-541	22	12	subjects	subject	NOUN
issue-541	22	13	but	but	CCONJ
issue-541	22	14	also	also	ADV
issue-541	22	15	for	for	ADP
issue-541	22	16	the	the	DET
issue-541	22	17	applied	apply	VERB
issue-541	22	18	teaching	teaching	NOUN
issue-541	22	19	methods	method	NOUN
issue-541	22	20	.	.	PUNCT
issue-541	23	1	the	the	DET
issue-541	23	2	author	author	NOUN
issue-541	23	3	’s	’s	PART
issue-541	23	4	research	research	NOUN
issue-541	23	5	showed	show	VERB
issue-541	23	6	that	that	SCONJ
issue-541	23	7	55	55	NUM
issue-541	23	8	%	%	NOUN
issue-541	23	9	of	of	ADP
issue-541	23	10	accounting	accounting	NOUN
issue-541	23	11	graduates	graduate	NOUN
issue-541	23	12	are	be	AUX
issue-541	23	13	not	not	PART
issue-541	23	14	ready	ready	ADJ
issue-541	23	15	to	to	PART
issue-541	23	16	work	work	VERB
issue-541	23	17	for	for	ADP
issue-541	23	18	the	the	DET
issue-541	23	19	aws	aws	NOUN
issue-541	23	20	of	of	ADP
issue-541	23	21	a	a	DET
issue-541	23	22	chief	chief	ADJ
issue-541	23	23	accountant	accountant	NOUN
issue-541	23	24	of	of	ADP
issue-541	23	25	the	the	DET
issue-541	23	26	small	small	ADJ
issue-541	23	27	and	and	CCONJ
issue-541	23	28	micro	micro	ADJ
issue-541	23	29	enterprises	enterprise	NOUN
issue-541	23	30	(	(	PUNCT
issue-541	23	31	se	se	X
issue-541	23	32	and	and	CCONJ
issue-541	23	33	me	i	PRON
issue-541	23	34	)	)	PUNCT
issue-541	23	35	;	;	PUNCT
issue-541	23	36	38	38	NUM
issue-541	23	37	%	%	NOUN
issue-541	23	38	of	of	ADP
issue-541	23	39	the	the	DET
issue-541	23	40	accounting	accounting	NOUN
issue-541	23	41	graduates	graduate	NOUN
issue-541	23	42	at	at	ADP
issue-541	23	43	the	the	DET
issue-541	23	44	beginning	beginning	NOUN
issue-541	23	45	of	of	ADP
issue-541	23	46	the	the	DET
issue-541	23	47	working	work	VERB
issue-541	23	48	career	career	NOUN
issue-541	23	49	were	be	AUX
issue-541	23	50	additionally	additionally	ADV
issue-541	23	51	trained	train	VERB
issue-541	23	52	in	in	ADP
issue-541	23	53	the	the	DET
issue-541	23	54	courses	course	NOUN
issue-541	23	55	“	"	PUNCT
issue-541	23	56	1c	1c	NOUN
issue-541	23	57	:	:	PUNCT
issue-541	23	58	accounting	account	VERB
issue-541	23	59	for	for	ADP
issue-541	23	60	ukraine	ukraine	NOUN
issue-541	23	61	”	"	PUNCT
issue-541	23	62	;	;	PUNCT
issue-541	23	63	69	69	NUM
issue-541	23	64	%	%	NOUN
issue-541	23	65	of	of	ADP
issue-541	23	66	the	the	DET
issue-541	23	67	accounting	accounting	NOUN
issue-541	23	68	graduates	graduate	NOUN
issue-541	23	69	noted	note	VERB
issue-541	23	70	the	the	DET
issue-541	23	71	inadequacy	inadequacy	NOUN
issue-541	23	72	of	of	ADP
issue-541	23	73	applied	apply	VERB
issue-541	23	74	digital	digital	ADJ
issue-541	23	75	training	training	NOUN
issue-541	23	76	for	for	ADP
issue-541	23	77	specific	specific	ADJ
issue-541	23	78	work	work	NOUN
issue-541	23	79	at	at	ADP
issue-541	23	80	the	the	DET
issue-541	23	81	enterprise	enterprise	NOUN
issue-541	23	82	(	(	PUNCT
issue-541	23	83	zhyvets	zhyvet	NOUN
issue-541	23	84	,	,	PUNCT
issue-541	23	85	2017	2017	NUM
issue-541	23	86	)	)	PUNCT
issue-541	23	87	.	.	PUNCT
issue-541	24	1	the	the	DET
issue-541	24	2	importance	importance	NOUN
issue-541	24	3	of	of	ADP
issue-541	24	4	the	the	DET
issue-541	24	5	“	"	PUNCT
issue-541	24	6	digital	digital	ADJ
issue-541	24	7	”	"	PUNCT
issue-541	24	8	training	training	NOUN
issue-541	24	9	of	of	ADP
issue-541	24	10	accountants	accountant	NOUN
issue-541	24	11	is	be	AUX
issue-541	24	12	indicated	indicate	VERB
issue-541	24	13	by	by	ADP
issue-541	24	14	the	the	DET
issue-541	24	15	recommendations	recommendation	NOUN
issue-541	24	16	of	of	ADP
issue-541	24	17	the	the	DET
issue-541	24	18	international	international	PROPN
issue-541	24	19	federation	federation	PROPN
issue-541	24	20	of	of	ADP
issue-541	24	21	accountants	accountant	NOUN
issue-541	24	22	(	(	PUNCT
issue-541	24	23	ifac	ifac	NOUN
issue-541	24	24	)	)	PUNCT
issue-541	24	25	.	.	PUNCT
issue-541	25	1	so	so	ADV
issue-541	25	2	,	,	PUNCT
issue-541	25	3	in	in	ADP
issue-541	25	4	the	the	DET
issue-541	25	5	standard	standard	ADJ
issue-541	25	6	(	(	PUNCT
issue-541	25	7	ies	ie	NOUN
issue-541	25	8	)	)	PUNCT
issue-541	25	9	2	2	NUM
issue-541	25	10	“	"	PUNCT
issue-541	25	11	content	content	NOUN
issue-541	25	12	of	of	ADP
issue-541	25	13	the	the	DET
issue-541	25	14	professional	professional	ADJ
issue-541	25	15	accounting	accounting	PROPN
issue-541	25	16	education	education	NOUN
issue-541	25	17	program	program	NOUN
issue-541	25	18	”	"	PUNCT
issue-541	25	19	in	in	ADP
issue-541	25	20	the	the	DET
issue-541	25	21	third	third	ADJ
issue-541	25	22	block	block	NOUN
issue-541	25	23	of	of	ADP
issue-541	25	24	education	education	NOUN
issue-541	25	25	disciplines	discipline	NOUN
issue-541	25	26	“	"	PUNCT
issue-541	25	27	information	information	NOUN
issue-541	25	28	technology	technology	NOUN
issue-541	25	29	and	and	CCONJ
issue-541	25	30	authority	authority	NOUN
issue-541	25	31	”	"	PUNCT
issue-541	25	32	the	the	DET
issue-541	25	33	following	follow	VERB
issue-541	25	34	subjects	subject	NOUN
issue-541	25	35	(	(	PUNCT
issue-541	25	36	knowledge	knowledge	NOUN
issue-541	25	37	areas	area	NOUN
issue-541	25	38	,	,	PUNCT
issue-541	25	39	competencies	competency	NOUN
issue-541	25	40	)	)	PUNCT
issue-541	25	41	are	be	AUX
issue-541	25	42	indicated	indicate	VERB
issue-541	25	43	:	:	PUNCT
issue-541	25	44	baltic	baltic	ADJ
issue-541	25	45	journal	journal	PROPN
issue-541	25	46	of	of	ADP
issue-541	25	47	economic	economic	ADJ
issue-541	25	48	studies	study	NOUN
issue-541	25	49	88	88	NUM
issue-541	25	50	vol	vol	NOUN
issue-541	25	51	.	.	PROPN
issue-541	26	1	4	4	NUM
issue-541	26	2	,	,	PUNCT
issue-541	26	3	no	no	INTJ
issue-541	26	4	.	.	NOUN
issue-541	26	5	5	5	NUM
issue-541	26	6	,	,	PUNCT
issue-541	26	7	2018	2018	NUM
issue-541	26	8	–	–	PUNCT
issue-541	26	9	general	general	ADJ
issue-541	26	10	knowledge	knowledge	NOUN
issue-541	26	11	of	of	ADP
issue-541	26	12	information	information	NOUN
issue-541	26	13	technology	technology	NOUN
issue-541	26	14	;	;	PUNCT
issue-541	26	15	–	–	PUNCT
issue-541	26	16	knowledge	knowledge	NOUN
issue-541	26	17	of	of	ADP
issue-541	26	18	control	control	NOUN
issue-541	26	19	capabilities	capability	NOUN
issue-541	26	20	of	of	ADP
issue-541	26	21	information	information	NOUN
issue-541	26	22	technology	technology	NOUN
issue-541	26	23	;	;	PUNCT
issue-541	26	24	–	–	PUNCT
issue-541	26	25	the	the	DET
issue-541	26	26	range	range	NOUN
issue-541	26	27	of	of	ADP
issue-541	26	28	information	information	NOUN
issue-541	26	29	technology	technology	NOUN
issue-541	26	30	opportunities	opportunity	NOUN
issue-541	26	31	;	;	PUNCT
issue-541	26	32	–	–	PUNCT
issue-541	26	33	the	the	DET
issue-541	26	34	ability	ability	NOUN
issue-541	26	35	to	to	PART
issue-541	26	36	use	use	VERB
issue-541	26	37	information	information	NOUN
issue-541	26	38	technology	technology	NOUN
issue-541	26	39	in	in	ADP
issue-541	26	40	work	work	NOUN
issue-541	26	41	;	;	PUNCT
issue-541	26	42	–	–	PUNCT
issue-541	26	43	the	the	DET
issue-541	26	44	presence	presence	NOUN
issue-541	26	45	of	of	ADP
issue-541	26	46	one	one	NUM
issue-541	26	47	or	or	CCONJ
issue-541	26	48	more	more	ADJ
issue-541	26	49	qualifications	qualification	NOUN
issue-541	26	50	:	:	PUNCT
issue-541	26	51	a	a	DET
issue-541	26	52	manager	manager	NOUN
issue-541	26	53	,	,	PUNCT
issue-541	26	54	an	an	DET
issue-541	26	55	expert	expert	NOUN
issue-541	26	56	or	or	CCONJ
issue-541	26	57	an	an	DET
issue-541	26	58	information	information	NOUN
issue-541	26	59	systems	system	NOUN
issue-541	26	60	developer	developer	NOUN
issue-541	26	61	.	.	PUNCT
issue-541	27	1	it	it	PRON
issue-541	27	2	is	be	AUX
issue-541	27	3	noted	note	VERB
issue-541	27	4	that	that	SCONJ
issue-541	27	5	modern	modern	ADJ
issue-541	27	6	enterprises	enterprise	NOUN
issue-541	27	7	using	use	VERB
issue-541	27	8	“	"	PUNCT
issue-541	27	9	big	big	ADJ
issue-541	27	10	data	datum	NOUN
issue-541	27	11	”	"	PUNCT
issue-541	27	12	technologies	technology	NOUN
issue-541	27	13	significantly	significantly	ADV
issue-541	27	14	increase	increase	VERB
issue-541	27	15	the	the	DET
issue-541	27	16	work	work	NOUN
issue-541	27	17	quality	quality	NOUN
issue-541	27	18	level	level	NOUN
issue-541	27	19	of	of	ADP
issue-541	27	20	accountants	accountant	NOUN
issue-541	27	21	in	in	ADP
issue-541	27	22	terms	term	NOUN
issue-541	27	23	of	of	ADP
issue-541	27	24	implementation	implementation	NOUN
issue-541	27	25	of	of	ADP
issue-541	27	26	deeper	deep	ADJ
issue-541	27	27	economic	economic	ADJ
issue-541	27	28	analytics	analytic	NOUN
issue-541	27	29	and	and	CCONJ
issue-541	27	30	high	high	ADJ
issue-541	27	31	speed	speed	NOUN
issue-541	27	32	of	of	ADP
issue-541	27	33	providing	provide	VERB
issue-541	27	34	managerial	managerial	ADJ
issue-541	27	35	information	information	NOUN
issue-541	27	36	.	.	PUNCT
issue-541	28	1	the	the	DET
issue-541	28	2	author	author	NOUN
issue-541	28	3	pays	pay	VERB
issue-541	28	4	a	a	DET
issue-541	28	5	particular	particular	ADJ
issue-541	28	6	attention	attention	NOUN
issue-541	28	7	to	to	ADP
issue-541	28	8	the	the	DET
issue-541	28	9	introduction	introduction	NOUN
issue-541	28	10	of	of	ADP
issue-541	28	11	digital	digital	ADJ
issue-541	28	12	technologies	technology	NOUN
issue-541	28	13	in	in	ADP
issue-541	28	14	the	the	DET
issue-541	28	15	se	se	PROPN
issue-541	28	16	and	and	CCONJ
issue-541	28	17	me	i	PRON
issue-541	28	18	,	,	PUNCT
issue-541	28	19	as	as	SCONJ
issue-541	28	20	they	they	PRON
issue-541	28	21	currently	currently	ADV
issue-541	28	22	constitute	constitute	VERB
issue-541	28	23	95	95	NUM
issue-541	28	24	%	%	NOUN
issue-541	28	25	of	of	ADP
issue-541	28	26	the	the	DET
issue-541	28	27	total	total	ADJ
issue-541	28	28	number	number	NOUN
issue-541	28	29	of	of	ADP
issue-541	28	30	enterprises	enterprise	NOUN
issue-541	28	31	in	in	ADP
issue-541	28	32	the	the	DET
issue-541	28	33	ukrainian	ukrainian	ADJ
issue-541	28	34	economy	economy	NOUN
issue-541	28	35	(	(	PUNCT
issue-541	28	36	state	state	NOUN
issue-541	28	37	statistics	statistic	NOUN
issue-541	28	38	service	service	NOUN
issue-541	28	39	of	of	ADP
issue-541	28	40	ukraine	ukraine	NOUN
issue-541	28	41	,	,	PUNCT
issue-541	28	42	2017	2017	NUM
issue-541	28	43	)	)	PUNCT
issue-541	28	44	.	.	PUNCT
issue-541	29	1	analysis	analysis	NOUN
issue-541	29	2	of	of	ADP
issue-541	29	3	recent	recent	ADJ
issue-541	29	4	researches	research	NOUN
issue-541	29	5	and	and	CCONJ
issue-541	29	6	publications	publication	NOUN
issue-541	29	7	.	.	PUNCT
issue-541	30	1	the	the	DET
issue-541	30	2	problem	problem	NOUN
issue-541	30	3	of	of	ADP
issue-541	30	4	improving	improve	VERB
issue-541	30	5	the	the	DET
issue-541	30	6	training	training	NOUN
issue-541	30	7	of	of	ADP
issue-541	30	8	accountants	accountant	NOUN
issue-541	30	9	in	in	ADP
issue-541	30	10	universities	university	NOUN
issue-541	30	11	is	be	AUX
issue-541	30	12	devoted	devote	VERB
issue-541	30	13	to	to	ADP
issue-541	30	14	many	many	ADJ
issue-541	30	15	works	work	NOUN
issue-541	30	16	of	of	ADP
issue-541	30	17	both	both	CCONJ
issue-541	30	18	ukrainian	ukrainian	ADJ
issue-541	30	19	and	and	CCONJ
issue-541	30	20	foreign	foreign	ADJ
issue-541	30	21	scientists	scientist	NOUN
issue-541	30	22	.	.	PUNCT
issue-541	31	1	particularly	particularly	ADV
issue-541	31	2	in	in	ADP
issue-541	31	3	detail	detail	NOUN
issue-541	31	4	this	this	DET
issue-541	31	5	problem	problem	NOUN
issue-541	31	6	is	be	AUX
issue-541	31	7	studied	study	VERB
issue-541	31	8	by	by	ADP
issue-541	31	9	such	such	ADJ
issue-541	31	10	scientists	scientist	NOUN
issue-541	31	11	as	as	ADP
issue-541	31	12	t.	t.	PROPN
issue-541	31	13	p.	p.	PROPN
issue-541	31	14	alaverdova	alaverdova	X
issue-541	31	15	(	(	PUNCT
issue-541	31	16	2012	2012	NUM
issue-541	31	17	)	)	PUNCT
issue-541	31	18	,	,	PUNCT
issue-541	31	19	v.	v.	PROPN
issue-541	31	20	g.	g.	PROPN
issue-541	31	21	hetman	hetman	PROPN
issue-541	31	22	(	(	PUNCT
issue-541	31	23	2010	2010	NUM
issue-541	31	24	)	)	PUNCT
issue-541	31	25	,	,	PUNCT
issue-541	31	26	s.	s.	PROPN
issue-541	31	27	ya	ya	PROPN
issue-541	31	28	.	.	PROPN
issue-541	31	29	zubilevich	zubilevich	PROPN
issue-541	31	30	(	(	PUNCT
issue-541	31	31	2015	2015	NUM
issue-541	31	32	)	)	PUNCT
issue-541	31	33	,	,	PUNCT
issue-541	32	1	o.	o.	PROPN
issue-541	32	2	v.	v.	ADP
issue-541	32	3	kuklin	kuklin	PROPN
issue-541	32	4	(	(	PUNCT
issue-541	32	5	2011	2011	NUM
issue-541	32	6	)	)	PUNCT
issue-541	32	7	,	,	PUNCT
issue-541	32	8	v.	v.	ADP
issue-541	32	9	a.	a.	NOUN
issue-541	32	10	lukin	lukin	PROPN
issue-541	32	11	(	(	PUNCT
issue-541	32	12	2013	2013	NUM
issue-541	32	13	)	)	PUNCT
issue-541	32	14	and	and	CCONJ
issue-541	32	15	many	many	ADJ
issue-541	32	16	others	other	NOUN
issue-541	32	17	.	.	PUNCT
issue-541	33	1	basically	basically	ADV
issue-541	33	2	,	,	PUNCT
issue-541	33	3	in	in	ADP
issue-541	33	4	domestic	domestic	ADJ
issue-541	33	5	and	and	CCONJ
issue-541	33	6	foreign	foreign	ADJ
issue-541	33	7	scientific	scientific	ADJ
issue-541	33	8	publications	publication	NOUN
issue-541	33	9	,	,	PUNCT
issue-541	33	10	the	the	DET
issue-541	33	11	approach	approach	NOUN
issue-541	33	12	to	to	ADP
issue-541	33	13	the	the	DET
issue-541	33	14	problem	problem	NOUN
issue-541	33	15	of	of	ADP
issue-541	33	16	improving	improve	VERB
issue-541	33	17	the	the	DET
issue-541	33	18	training	training	NOUN
issue-541	33	19	of	of	ADP
issue-541	33	20	accountants	accountant	NOUN
issue-541	33	21	is	be	AUX
issue-541	33	22	considered	consider	VERB
issue-541	33	23	from	from	ADP
issue-541	33	24	the	the	DET
issue-541	33	25	standpoint	standpoint	NOUN
issue-541	33	26	of	of	ADP
issue-541	33	27	the	the	DET
issue-541	33	28	development	development	NOUN
issue-541	33	29	of	of	ADP
issue-541	33	30	accounting	accounting	NOUN
issue-541	33	31	science	science	NOUN
issue-541	33	32	,	,	PUNCT
issue-541	33	33	which	which	PRON
issue-541	33	34	,	,	PUNCT
issue-541	33	35	according	accord	VERB
issue-541	33	36	to	to	ADP
issue-541	33	37	the	the	DET
issue-541	33	38	author	author	NOUN
issue-541	33	39	,	,	PUNCT
issue-541	33	40	is	be	AUX
issue-541	33	41	only	only	ADV
issue-541	33	42	partially	partially	ADV
issue-541	33	43	true	true	ADJ
issue-541	33	44	,	,	PUNCT
issue-541	33	45	as	as	SCONJ
issue-541	33	46	the	the	DET
issue-541	33	47	functions	function	NOUN
issue-541	33	48	of	of	ADP
issue-541	33	49	the	the	DET
issue-541	33	50	modern	modern	ADJ
issue-541	33	51	accountant	accountant	NOUN
issue-541	33	52	have	have	AUX
issue-541	33	53	significantly	significantly	ADV
issue-541	33	54	expanded	expand	VERB
issue-541	33	55	and	and	CCONJ
issue-541	33	56	evolved	evolve	VERB
issue-541	33	57	,	,	PUNCT
issue-541	33	58	especially	especially	ADV
issue-541	33	59	in	in	ADP
issue-541	33	60	the	the	DET
issue-541	33	61	se	se	PROPN
issue-541	33	62	and	and	CCONJ
issue-541	33	63	me	i	PRON
issue-541	33	64	.	.	PUNCT
issue-541	34	1	the	the	DET
issue-541	34	2	content	content	NOUN
issue-541	34	3	of	of	ADP
issue-541	34	4	the	the	DET
issue-541	34	5	work	work	NOUN
issue-541	34	6	of	of	ADP
issue-541	34	7	the	the	DET
issue-541	34	8	accountant	accountant	NOUN
issue-541	34	9	of	of	ADP
issue-541	34	10	the	the	DET
issue-541	34	11	se	se	PROPN
issue-541	34	12	and	and	CCONJ
issue-541	34	13	me	i	PRON
issue-541	34	14	is	be	AUX
issue-541	34	15	constantly	constantly	ADV
issue-541	34	16	changing	change	VERB
issue-541	34	17	,	,	PUNCT
issue-541	34	18	some	some	PRON
issue-541	34	19	of	of	ADP
issue-541	34	20	his	his	PRON
issue-541	34	21	functions	function	NOUN
issue-541	34	22	are	be	AUX
issue-541	34	23	integrated	integrate	VERB
issue-541	34	24	into	into	ADP
issue-541	34	25	various	various	ADJ
issue-541	34	26	subsystems	subsystem	NOUN
issue-541	34	27	of	of	ADP
issue-541	34	28	enterprise	enterprise	NOUN
issue-541	34	29	management	management	NOUN
issue-541	34	30	,	,	PUNCT
issue-541	34	31	as	as	ADP
issue-541	34	32	a	a	DET
issue-541	34	33	result	result	NOUN
issue-541	34	34	of	of	ADP
issue-541	34	35	which	which	PRON
issue-541	34	36	the	the	DET
issue-541	34	37	accountant	accountant	NOUN
issue-541	34	38	becomes	become	VERB
issue-541	34	39	a	a	DET
issue-541	34	40	“	"	PUNCT
issue-541	34	41	co	co	NOUN
issue-541	34	42	-	-	NOUN
issue-541	34	43	manager	manager	NOUN
issue-541	34	44	”	"	PUNCT
issue-541	34	45	of	of	ADP
issue-541	34	46	the	the	DET
issue-541	34	47	enterprise	enterprise	NOUN
issue-541	34	48	and	and	CCONJ
issue-541	34	49	his	his	PRON
issue-541	34	50	role	role	NOUN
issue-541	34	51	in	in	ADP
issue-541	34	52	this	this	DET
issue-541	34	53	process	process	NOUN
issue-541	34	54	is	be	AUX
issue-541	34	55	constantly	constantly	ADV
issue-541	34	56	increasing	increase	VERB
issue-541	34	57	.	.	PUNCT
issue-541	35	1	this	this	PRON
issue-541	35	2	is	be	AUX
issue-541	35	3	noted	note	VERB
issue-541	35	4	by	by	ADP
issue-541	35	5	all	all	DET
issue-541	35	6	the	the	DET
issue-541	35	7	researchers	researcher	NOUN
issue-541	35	8	mentioned	mention	VERB
issue-541	35	9	above	above	ADV
issue-541	35	10	.	.	PUNCT
issue-541	36	1	the	the	DET
issue-541	36	2	author	author	NOUN
issue-541	36	3	states	state	VERB
issue-541	36	4	that	that	SCONJ
issue-541	36	5	the	the	DET
issue-541	36	6	management	management	NOUN
issue-541	36	7	functions	function	NOUN
issue-541	36	8	assigned	assign	VERB
issue-541	36	9	to	to	ADP
issue-541	36	10	accountants	accountant	NOUN
issue-541	36	11	can	can	AUX
issue-541	36	12	be	be	AUX
issue-541	36	13	redistributed	redistribute	VERB
issue-541	36	14	between	between	ADP
issue-541	36	15	the	the	DET
issue-541	36	16	officials	official	NOUN
issue-541	36	17	of	of	ADP
issue-541	36	18	the	the	DET
issue-541	36	19	management	management	NOUN
issue-541	36	20	team	team	NOUN
issue-541	36	21	of	of	ADP
issue-541	36	22	the	the	DET
issue-541	36	23	enterprise	enterprise	NOUN
issue-541	36	24	and	and	CCONJ
issue-541	36	25	,	,	PUNCT
issue-541	36	26	as	as	ADP
issue-541	36	27	a	a	DET
issue-541	36	28	result	result	NOUN
issue-541	36	29	,	,	PUNCT
issue-541	36	30	the	the	DET
issue-541	36	31	professions	profession	NOUN
issue-541	36	32	altered	alter	VERB
issue-541	36	33	in	in	ADP
issue-541	36	34	content	content	NOUN
issue-541	36	35	may	may	AUX
issue-541	36	36	appear	appear	VERB
issue-541	36	37	.	.	PUNCT
issue-541	37	1	this	this	PRON
issue-541	37	2	applies	apply	VERB
issue-541	37	3	especially	especially	ADV
issue-541	37	4	to	to	ADP
issue-541	37	5	microenterprises	microenterprise	NOUN
issue-541	37	6	numbering	number	VERB
issue-541	37	7	up	up	ADP
issue-541	37	8	to	to	PART
issue-541	37	9	10	10	NUM
issue-541	37	10	people	people	NOUN
issue-541	37	11	,	,	PUNCT
issue-541	37	12	where	where	SCONJ
issue-541	37	13	the	the	DET
issue-541	37	14	division	division	NOUN
issue-541	37	15	of	of	ADP
issue-541	37	16	managerial	managerial	ADJ
issue-541	37	17	work	work	NOUN
issue-541	37	18	is	be	AUX
issue-541	37	19	fundamentally	fundamentally	ADV
issue-541	37	20	different	different	ADJ
issue-541	37	21	from	from	ADP
issue-541	37	22	the	the	DET
issue-541	37	23	division	division	NOUN
issue-541	37	24	of	of	ADP
issue-541	37	25	managerial	managerial	ADJ
issue-541	37	26	work	work	NOUN
issue-541	37	27	in	in	ADP
issue-541	37	28	large	large	ADJ
issue-541	37	29	enterprises	enterprise	NOUN
issue-541	37	30	.	.	PUNCT
issue-541	38	1	therefore	therefore	ADV
issue-541	38	2	,	,	PUNCT
issue-541	38	3	in	in	ADP
issue-541	38	4	our	our	PRON
issue-541	38	5	“	"	PUNCT
issue-541	38	6	ukrainian	ukrainian	ADJ
issue-541	38	7	economy	economy	NOUN
issue-541	38	8	”	"	PUNCT
issue-541	38	9	,	,	PUNCT
issue-541	38	10	where	where	SCONJ
issue-541	38	11	the	the	DET
issue-541	38	12	se	se	PROPN
issue-541	38	13	and	and	CCONJ
issue-541	38	14	me	i	PRON
issue-541	38	15	constitute	constitute	VERB
issue-541	38	16	95	95	NUM
issue-541	38	17	%	%	NOUN
issue-541	38	18	,	,	PUNCT
issue-541	38	19	and	and	CCONJ
issue-541	38	20	microenterprises	microenterprise	NOUN
issue-541	38	21	–	–	PUNCT
issue-541	38	22	85	85	NUM
issue-541	38	23	%	%	NOUN
issue-541	38	24	,	,	PUNCT
issue-541	38	25	there	there	PRON
issue-541	38	26	is	be	VERB
issue-541	38	27	a	a	DET
issue-541	38	28	situation	situation	NOUN
issue-541	38	29	with	with	ADP
issue-541	38	30	the	the	DET
issue-541	38	31	division	division	NOUN
issue-541	38	32	of	of	ADP
issue-541	38	33	labour	labour	NOUN
issue-541	38	34	of	of	ADP
issue-541	38	35	engineering	engineering	NOUN
issue-541	38	36	staff	staff	NOUN
issue-541	38	37	workers	worker	NOUN
issue-541	38	38	that	that	SCONJ
issue-541	38	39	the	the	DET
issue-541	38	40	integration	integration	NOUN
issue-541	38	41	of	of	ADP
issue-541	38	42	managerial	managerial	ADJ
issue-541	38	43	functions	function	NOUN
issue-541	38	44	is	be	AUX
issue-541	38	45	dominant	dominant	ADJ
issue-541	38	46	in	in	ADP
issue-541	38	47	job	job	NOUN
issue-541	38	48	creation	creation	NOUN
issue-541	38	49	,	,	PUNCT
issue-541	38	50	as	as	ADV
issue-541	38	51	well	well	ADV
issue-541	38	52	as	as	ADP
issue-541	38	53	in	in	ADP
issue-541	38	54	the	the	DET
issue-541	38	55	formation	formation	NOUN
issue-541	38	56	of	of	ADP
issue-541	38	57	job	job	NOUN
issue-541	38	58	descriptions	description	NOUN
issue-541	38	59	and	and	CCONJ
issue-541	38	60	requirements	requirement	NOUN
issue-541	38	61	to	to	ADP
issue-541	38	62	a	a	DET
issue-541	38	63	set	set	NOUN
issue-541	38	64	of	of	ADP
issue-541	38	65	competencies	competency	NOUN
issue-541	38	66	for	for	ADP
issue-541	38	67	hired	hire	VERB
issue-541	38	68	workers	worker	NOUN
issue-541	38	69	.	.	PUNCT
issue-541	39	1	at	at	ADP
issue-541	39	2	present	present	ADJ
issue-541	39	3	,	,	PUNCT
issue-541	39	4	multifunctionality	multifunctionality	NOUN
issue-541	39	5	is	be	AUX
issue-541	39	6	a	a	DET
issue-541	39	7	worldwide	worldwide	ADJ
issue-541	39	8	trend	trend	NOUN
issue-541	39	9	in	in	ADP
issue-541	39	10	the	the	DET
issue-541	39	11	evolution	evolution	NOUN
issue-541	39	12	of	of	ADP
issue-541	39	13	managerial	managerial	ADJ
issue-541	39	14	work	work	NOUN
issue-541	39	15	within	within	ADP
issue-541	39	16	the	the	DET
issue-541	39	17	conditions	condition	NOUN
issue-541	39	18	of	of	ADP
issue-541	39	19	the	the	DET
issue-541	39	20	digital	digital	ADJ
issue-541	39	21	economy	economy	NOUN
issue-541	39	22	.	.	PUNCT
issue-541	40	1	the	the	DET
issue-541	40	2	purpose	purpose	NOUN
issue-541	40	3	of	of	ADP
issue-541	40	4	the	the	DET
issue-541	40	5	article	article	NOUN
issue-541	40	6	is	be	AUX
issue-541	40	7	to	to	PART
issue-541	40	8	identify	identify	VERB
issue-541	40	9	key	key	ADJ
issue-541	40	10	directions	direction	NOUN
issue-541	40	11	for	for	ADP
issue-541	40	12	improving	improve	VERB
issue-541	40	13	the	the	DET
issue-541	40	14	professional	professional	ADJ
issue-541	40	15	“	"	PUNCT
issue-541	40	16	digital	digital	ADJ
issue-541	40	17	”	"	PUNCT
issue-541	40	18	training	training	NOUN
issue-541	40	19	of	of	ADP
issue-541	40	20	accountants	accountant	NOUN
issue-541	40	21	in	in	ADP
issue-541	40	22	higher	high	ADJ
issue-541	40	23	education	education	NOUN
issue-541	40	24	institutions	institution	NOUN
issue-541	40	25	on	on	ADP
issue-541	40	26	the	the	DET
issue-541	40	27	basis	basis	NOUN
issue-541	40	28	of	of	ADP
issue-541	40	29	studying	study	VERB
issue-541	40	30	the	the	DET
issue-541	40	31	world	world	NOUN
issue-541	40	32	’s	’s	PART
issue-541	40	33	experience	experience	NOUN
issue-541	40	34	of	of	ADP
issue-541	40	35	introducing	introduce	VERB
issue-541	40	36	digital	digital	ADJ
issue-541	40	37	technologies	technology	NOUN
issue-541	40	38	into	into	ADP
issue-541	40	39	management	management	NOUN
issue-541	40	40	practices	practice	NOUN
issue-541	40	41	.	.	PUNCT
issue-541	41	1	2	2	X
issue-541	41	2	.	.	X
issue-541	41	3	results	result	NOUN
issue-541	41	4	of	of	ADP
issue-541	41	5	the	the	DET
issue-541	41	6	study	study	NOUN
issue-541	41	7	of	of	ADP
issue-541	41	8	accountants	accountant	NOUN
issue-541	41	9	competence	competence	NOUN
issue-541	41	10	to	to	PART
issue-541	41	11	solve	solve	VERB
issue-541	41	12	the	the	DET
issue-541	41	13	set	set	NOUN
issue-541	41	14	task	task	NOUN
issue-541	41	15	,	,	PUNCT
issue-541	41	16	the	the	DET
issue-541	41	17	author	author	NOUN
issue-541	41	18	carried	carry	VERB
issue-541	41	19	out	out	ADP
issue-541	41	20	the	the	DET
issue-541	41	21	following	follow	VERB
issue-541	41	22	research	research	NOUN
issue-541	41	23	activities	activity	NOUN
issue-541	41	24	:	:	PUNCT
issue-541	41	25	1	1	X
issue-541	41	26	)	)	PUNCT
issue-541	41	27	a	a	DET
issue-541	41	28	questionnaire	questionnaire	NOUN
issue-541	41	29	survey	survey	NOUN
issue-541	41	30	of	of	ADP
issue-541	41	31	accountants	accountant	NOUN
issue-541	41	32	of	of	ADP
issue-541	41	33	120	120	NUM
issue-541	41	34	small	small	ADJ
issue-541	41	35	and	and	CCONJ
issue-541	41	36	micro	micro	ADJ
issue-541	41	37	enterprises	enterprise	NOUN
issue-541	41	38	in	in	ADP
issue-541	41	39	the	the	DET
issue-541	41	40	regions	region	NOUN
issue-541	41	41	of	of	ADP
issue-541	41	42	southern	southern	ADJ
issue-541	41	43	ukraine	ukraine	NOUN
issue-541	41	44	was	be	AUX
issue-541	41	45	carried	carry	VERB
issue-541	41	46	out	out	ADP
issue-541	41	47	covering	cover	VERB
issue-541	41	48	the	the	DET
issue-541	41	49	majority	majority	NOUN
issue-541	41	50	of	of	ADP
issue-541	41	51	the	the	DET
issue-541	41	52	operating	operate	VERB
issue-541	41	53	sectors	sector	NOUN
issue-541	41	54	of	of	ADP
issue-541	41	55	the	the	DET
issue-541	41	56	economy	economy	NOUN
issue-541	41	57	;	;	PUNCT
issue-541	41	58	2	2	X
issue-541	41	59	)	)	PUNCT
issue-541	41	60	a	a	DET
issue-541	41	61	questionnaire	questionnaire	NOUN
issue-541	41	62	survey	survey	NOUN
issue-541	41	63	of	of	ADP
issue-541	41	64	the	the	DET
issue-541	41	65	heads	head	NOUN
issue-541	41	66	of	of	ADP
issue-541	41	67	it	it	PRON
issue-541	41	68	companies	company	NOUN
issue-541	41	69	involved	involve	VERB
issue-541	41	70	in	in	ADP
issue-541	41	71	the	the	DET
issue-541	41	72	automation	automation	NOUN
issue-541	41	73	of	of	ADP
issue-541	41	74	managerial	managerial	ADJ
issue-541	41	75	works	work	NOUN
issue-541	41	76	at	at	ADP
issue-541	41	77	enterprises	enterprise	NOUN
issue-541	41	78	in	in	ADP
issue-541	41	79	the	the	DET
issue-541	41	80	regions	region	NOUN
issue-541	41	81	of	of	ADP
issue-541	41	82	southern	southern	ADJ
issue-541	41	83	ukraine	ukraine	NOUN
issue-541	41	84	was	be	AUX
issue-541	41	85	carried	carry	VERB
issue-541	41	86	out	out	ADP
issue-541	41	87	;	;	PUNCT
issue-541	41	88	3	3	X
issue-541	41	89	)	)	PUNCT
issue-541	41	90	training	training	NOUN
issue-541	41	91	plans	plan	NOUN
issue-541	41	92	for	for	ADP
issue-541	41	93	accountants	accountant	NOUN
issue-541	41	94	auditors	auditor	NOUN
issue-541	41	95	in	in	ADP
issue-541	41	96	universities	university	NOUN
issue-541	41	97	of	of	ADP
issue-541	41	98	the	the	DET
issue-541	41	99	regions	region	NOUN
issue-541	41	100	of	of	ADP
issue-541	41	101	southern	southern	ADJ
issue-541	41	102	ukraine	ukraine	NOUN
issue-541	41	103	for	for	ADP
issue-541	41	104	the	the	DET
issue-541	41	105	availability	availability	NOUN
issue-541	41	106	and	and	CCONJ
issue-541	41	107	quality	quality	NOUN
issue-541	41	108	of	of	ADP
issue-541	41	109	teaching	teach	VERB
issue-541	41	110	digital	digital	ADJ
issue-541	41	111	technologies	technology	NOUN
issue-541	41	112	were	be	AUX
issue-541	41	113	studied	study	VERB
issue-541	41	114	;	;	PUNCT
issue-541	41	115	4	4	X
issue-541	41	116	)	)	PUNCT
issue-541	41	117	foreign	foreign	ADJ
issue-541	41	118	experience	experience	NOUN
issue-541	41	119	in	in	ADP
issue-541	41	120	training	training	NOUN
issue-541	41	121	of	of	ADP
issue-541	41	122	accountants	accountant	NOUN
issue-541	41	123	following	follow	VERB
issue-541	41	124	the	the	DET
issue-541	41	125	publications	publication	NOUN
issue-541	41	126	was	be	AUX
issue-541	41	127	studied	study	VERB
issue-541	41	128	:	:	PUNCT
issue-541	41	129	–	–	PUNCT
issue-541	41	130	international	international	ADJ
issue-541	41	131	research	research	NOUN
issue-541	41	132	organizations	organization	NOUN
issue-541	41	133	:	:	PUNCT
issue-541	41	134	hitachi	hitachi	PROPN
issue-541	41	135	data	data	PROPN
issue-541	41	136	systems	system	NOUN
issue-541	41	137	(	(	PUNCT
issue-541	41	138	2016	2016	NUM
issue-541	41	139	)	)	PUNCT
issue-541	41	140	,	,	PUNCT
issue-541	41	141	global	global	ADJ
issue-541	41	142	education	education	NOUN
issue-541	41	143	future	future	NOUN
issue-541	41	144	(	(	PUNCT
issue-541	41	145	2016	2016	NUM
issue-541	41	146	)	)	PUNCT
issue-541	41	147	,	,	PUNCT
issue-541	41	148	fujitsu	fujitsu	PROPN
issue-541	41	149	(	(	PUNCT
issue-541	41	150	2017	2017	NUM
issue-541	41	151	)	)	PUNCT
issue-541	41	152	,	,	PUNCT
issue-541	41	153	mckinsey	mckinsey	PROPN
issue-541	41	154	global	global	PROPN
issue-541	41	155	institute	institute	PROPN
issue-541	41	156	(	(	PUNCT
issue-541	41	157	2017	2017	NUM
issue-541	41	158	)	)	PUNCT
issue-541	41	159	,	,	PUNCT
issue-541	41	160	pwc	pwc	NOUN
issue-541	41	161	(	(	PUNCT
issue-541	41	162	2016	2016	NUM
issue-541	41	163	)	)	PUNCT
issue-541	41	164	;	;	PUNCT
issue-541	41	165	–	–	PUNCT
issue-541	41	166	domestic	domestic	ADJ
issue-541	41	167	research	research	NOUN
issue-541	41	168	organizations	organization	NOUN
issue-541	41	169	:	:	PUNCT
issue-541	41	170	the	the	DET
issue-541	41	171	national	national	PROPN
issue-541	41	172	institute	institute	PROPN
issue-541	41	173	for	for	ADP
issue-541	41	174	strategic	strategic	ADJ
issue-541	41	175	studies	study	NOUN
issue-541	41	176	,	,	PUNCT
issue-541	41	177	state	state	NOUN
issue-541	41	178	statistics	statistic	NOUN
issue-541	41	179	service	service	NOUN
issue-541	41	180	of	of	ADP
issue-541	41	181	ukraine	ukraine	NOUN
issue-541	41	182	.	.	PUNCT
issue-541	42	1	the	the	DET
issue-541	42	2	first	first	ADJ
issue-541	42	3	results	result	NOUN
issue-541	42	4	of	of	ADP
issue-541	42	5	the	the	DET
issue-541	42	6	questionnaire	questionnaire	NOUN
issue-541	42	7	survey	survey	NOUN
issue-541	42	8	of	of	ADP
issue-541	42	9	the	the	DET
issue-541	42	10	accountants	accountant	NOUN
issue-541	42	11	of	of	ADP
issue-541	42	12	se	se	PROPN
issue-541	42	13	and	and	CCONJ
issue-541	42	14	me	i	PRON
issue-541	42	15	show	show	VERB
issue-541	42	16	the	the	DET
issue-541	42	17	following	follow	VERB
issue-541	42	18	situation	situation	NOUN
issue-541	42	19	in	in	ADP
issue-541	42	20	the	the	DET
issue-541	42	21	professional	professional	ADJ
issue-541	42	22	training	training	NOUN
issue-541	42	23	of	of	ADP
issue-541	42	24	accountants	accountant	NOUN
issue-541	42	25	(	(	PUNCT
issue-541	42	26	zhyvets	zhyvet	NOUN
issue-541	42	27	,	,	PUNCT
issue-541	42	28	2017	2017	NUM
issue-541	42	29	):	):	PUNCT
issue-541	42	30	1	1	NUM
issue-541	42	31	)	)	PUNCT
issue-541	42	32	in	in	ADP
issue-541	42	33	the	the	DET
issue-541	42	34	majority	majority	NOUN
issue-541	42	35	of	of	ADP
issue-541	42	36	small	small	ADJ
issue-541	42	37	and	and	CCONJ
issue-541	42	38	micro	micro	ADJ
issue-541	42	39	enterprises	enterprise	NOUN
issue-541	42	40	(	(	PUNCT
issue-541	42	41	88	88	NUM
issue-541	42	42	%	%	NOUN
issue-541	42	43	of	of	ADP
issue-541	42	44	the	the	DET
issue-541	42	45	enterprises	enterprise	NOUN
issue-541	42	46	surveyed	survey	VERB
issue-541	42	47	)	)	PUNCT
issue-541	42	48	,	,	PUNCT
issue-541	42	49	the	the	DET
issue-541	42	50	accountant	accountant	NOUN
issue-541	42	51	performs	perform	VERB
issue-541	42	52	,	,	PUNCT
issue-541	42	53	in	in	ADP
issue-541	42	54	addition	addition	NOUN
issue-541	42	55	to	to	ADP
issue-541	42	56	exclusively	exclusively	ADV
issue-541	42	57	accounting	accounting	NOUN
issue-541	42	58	functions	function	NOUN
issue-541	42	59	,	,	PUNCT
issue-541	42	60	also	also	ADV
issue-541	42	61	the	the	DET
issue-541	42	62	functions	function	NOUN
issue-541	42	63	of	of	ADP
issue-541	42	64	an	an	DET
issue-541	42	65	economist	economist	NOUN
issue-541	42	66	,	,	PUNCT
issue-541	42	67	financier	financier	NOUN
issue-541	42	68	,	,	PUNCT
issue-541	42	69	business	business	NOUN
issue-541	42	70	lawyer	lawyer	NOUN
issue-541	42	71	,	,	PUNCT
issue-541	42	72	human	human	ADJ
issue-541	42	73	resources	resource	NOUN
issue-541	42	74	manager	manager	NOUN
issue-541	42	75	,	,	PUNCT
issue-541	42	76	an	an	DET
issue-541	42	77	expert	expert	NOUN
issue-541	42	78	in	in	ADP
issue-541	42	79	company	company	NOUN
issue-541	42	80	automated	automate	VERB
issue-541	42	81	control	control	NOUN
issue-541	42	82	system	system	NOUN
issue-541	42	83	,	,	PUNCT
issue-541	42	84	etc	etc	X
issue-541	42	85	.	.	X
issue-541	42	86	;	;	PUNCT
issue-541	42	87	2	2	X
issue-541	42	88	)	)	PUNCT
issue-541	42	89	a	a	DET
issue-541	42	90	graduate	graduate	NOUN
issue-541	42	91	with	with	ADP
issue-541	42	92	a	a	DET
issue-541	42	93	degree	degree	NOUN
issue-541	42	94	in	in	ADP
issue-541	42	95	accounting	accounting	NOUN
issue-541	42	96	and	and	CCONJ
issue-541	42	97	audit	audit	NOUN
issue-541	42	98	comes	come	VERB
issue-541	42	99	to	to	ADP
issue-541	42	100	the	the	DET
issue-541	42	101	enterprise	enterprise	NOUN
issue-541	42	102	with	with	ADP
issue-541	42	103	a	a	DET
issue-541	42	104	store	store	NOUN
issue-541	42	105	of	of	ADP
issue-541	42	106	theoretical	theoretical	ADJ
issue-541	42	107	knowledge	knowledge	NOUN
issue-541	42	108	only	only	ADV
issue-541	42	109	in	in	ADP
issue-541	42	110	accounting	accounting	NOUN
issue-541	42	111	and	and	CCONJ
issue-541	42	112	auditing	auditing	NOUN
issue-541	42	113	.	.	PUNCT
issue-541	43	1	therefore	therefore	ADV
issue-541	43	2	,	,	PUNCT
issue-541	43	3	graduates	graduate	NOUN
issue-541	43	4	,	,	PUNCT
issue-541	43	5	now	now	ADV
issue-541	43	6	practicing	practice	VERB
issue-541	43	7	accountants	accountant	NOUN
issue-541	43	8	of	of	ADP
issue-541	43	9	small	small	ADJ
issue-541	43	10	and	and	CCONJ
issue-541	43	11	micro	micro	ADJ
issue-541	43	12	enterprises	enterprise	NOUN
issue-541	43	13	,	,	PUNCT
issue-541	43	14	estimate	estimate	VERB
issue-541	43	15	the	the	DET
issue-541	43	16	degree	degree	NOUN
issue-541	43	17	of	of	ADP
issue-541	43	18	their	their	PRON
issue-541	43	19	readiness	readiness	NOUN
issue-541	43	20	to	to	PART
issue-541	43	21	perform	perform	VERB
issue-541	43	22	the	the	DET
issue-541	43	23	work	work	NOUN
issue-541	43	24	of	of	ADP
issue-541	43	25	the	the	DET
issue-541	43	26	accountant	accountant	NOUN
issue-541	43	27	of	of	ADP
issue-541	43	28	a	a	DET
issue-541	43	29	small	small	ADJ
issue-541	43	30	enterprise	enterprise	NOUN
issue-541	43	31	,	,	PUNCT
issue-541	43	32	in	in	ADP
issue-541	43	33	view	view	NOUN
issue-541	43	34	of	of	ADP
issue-541	43	35	today	today	NOUN
issue-541	43	36	’s	’s	PART
issue-541	43	37	requirements	requirement	NOUN
issue-541	43	38	,	,	PUNCT
issue-541	43	39	only	only	ADV
issue-541	43	40	by	by	ADP
issue-541	43	41	45	45	NUM
issue-541	43	42	%	%	NOUN
issue-541	43	43	(	(	PUNCT
issue-541	43	44	according	accord	VERB
issue-541	43	45	to	to	ADP
issue-541	43	46	the	the	DET
issue-541	43	47	questionnaire	questionnaire	NOUN
issue-541	43	48	of	of	ADP
issue-541	43	49	accountants	accountant	NOUN
issue-541	43	50	of	of	ADP
issue-541	43	51	se	se	PROPN
issue-541	43	52	and	and	CCONJ
issue-541	43	53	me	i	PRON
issue-541	43	54	in	in	ADP
issue-541	43	55	2016	2016	NUM
issue-541	43	56	-	-	SYM
issue-541	43	57	2017	2017	NUM
issue-541	43	58	)	)	PUNCT
issue-541	43	59	;	;	PUNCT
issue-541	43	60	3	3	X
issue-541	43	61	)	)	PUNCT
issue-541	43	62	all	all	PRON
issue-541	43	63	interviewed	interview	VERB
issue-541	43	64	accountants	accountant	NOUN
issue-541	43	65	of	of	ADP
issue-541	43	66	the	the	DET
issue-541	43	67	se	se	PROPN
issue-541	43	68	and	and	CCONJ
issue-541	43	69	me	i	PRON
issue-541	43	70	note	note	VERB
issue-541	43	71	that	that	SCONJ
issue-541	43	72	their	their	PRON
issue-541	43	73	workplaces	workplace	NOUN
issue-541	43	74	are	be	AUX
issue-541	43	75	equipped	equip	VERB
issue-541	43	76	with	with	ADP
issue-541	43	77	pcs	pc	NOUN
issue-541	43	78	and	and	CCONJ
issue-541	43	79	other	other	ADJ
issue-541	43	80	electronic	electronic	ADJ
issue-541	43	81	office	office	NOUN
issue-541	43	82	equipment	equipment	NOUN
issue-541	43	83	and	and	CCONJ
issue-541	43	84	that	that	SCONJ
issue-541	43	85	their	their	PRON
issue-541	43	86	work	work	NOUN
issue-541	43	87	is	be	AUX
issue-541	43	88	based	base	VERB
issue-541	43	89	on	on	ADP
issue-541	43	90	digital	digital	ADJ
issue-541	43	91	technologies	technology	NOUN
issue-541	43	92	;	;	PUNCT
issue-541	43	93	59	59	NUM
issue-541	43	94	%	%	NOUN
issue-541	43	95	of	of	ADP
issue-541	43	96	accountants	accountant	NOUN
issue-541	43	97	note	note	VERB
issue-541	43	98	the	the	DET
issue-541	43	99	critical	critical	ADJ
issue-541	43	100	importance	importance	NOUN
issue-541	43	101	of	of	ADP
issue-541	43	102	digital	digital	ADJ
issue-541	43	103	competence	competence	NOUN
issue-541	43	104	for	for	ADP
issue-541	43	105	working	work	VERB
issue-541	43	106	in	in	ADP
issue-541	43	107	a	a	DET
issue-541	43	108	modern	modern	ADJ
issue-541	43	109	workplace	workplace	NOUN
issue-541	43	110	of	of	ADP
issue-541	43	111	the	the	DET
issue-541	43	112	accountant	accountant	NOUN
issue-541	43	113	.	.	PUNCT
issue-541	44	1	baltic	baltic	PROPN
issue-541	44	2	journal	journal	PROPN
issue-541	44	3	of	of	ADP
issue-541	44	4	economic	economic	ADJ
issue-541	44	5	studies	study	NOUN
issue-541	44	6	89	89	NUM
issue-541	44	7	vol	vol	NOUN
issue-541	44	8	.	.	PROPN
issue-541	45	1	4	4	NUM
issue-541	45	2	,	,	PUNCT
issue-541	45	3	no	no	INTJ
issue-541	45	4	.	.	NOUN
issue-541	45	5	5	5	NUM
issue-541	45	6	,	,	PUNCT
issue-541	45	7	2018	2018	NUM
issue-541	45	8	according	accord	VERB
issue-541	45	9	to	to	ADP
issue-541	45	10	foreign	foreign	ADJ
issue-541	45	11	researchers	researcher	NOUN
issue-541	45	12	,	,	PUNCT
issue-541	45	13	the	the	DET
issue-541	45	14	change	change	NOUN
issue-541	45	15	in	in	ADP
issue-541	45	16	the	the	DET
issue-541	45	17	work	work	NOUN
issue-541	45	18	of	of	ADP
issue-541	45	19	the	the	DET
issue-541	45	20	accountant	accountant	NOUN
issue-541	45	21	and	and	CCONJ
issue-541	45	22	auditor	auditor	NOUN
issue-541	45	23	is	be	AUX
issue-541	45	24	fundamentally	fundamentally	ADV
issue-541	45	25	influenced	influence	VERB
issue-541	45	26	by	by	ADP
issue-541	45	27	the	the	DET
issue-541	45	28	introduction	introduction	NOUN
issue-541	45	29	of	of	ADP
issue-541	45	30	digital	digital	ADJ
issue-541	45	31	technologies	technology	NOUN
issue-541	45	32	.	.	PUNCT
issue-541	46	1	acca	acca	NOUN
issue-541	46	2	research	research	NOUN
issue-541	46	3	identifies	identify	VERB
issue-541	46	4	the	the	DET
issue-541	46	5	factors	factor	NOUN
issue-541	46	6	most	most	ADV
issue-541	46	7	influencing	influence	VERB
issue-541	46	8	the	the	DET
issue-541	46	9	methods	method	NOUN
issue-541	46	10	of	of	ADP
issue-541	46	11	work	work	NOUN
issue-541	46	12	of	of	ADP
issue-541	46	13	accountants	accountant	NOUN
issue-541	46	14	(	(	PUNCT
issue-541	46	15	figure	figure	NOUN
issue-541	46	16	1	1	NUM
issue-541	46	17	)	)	PUNCT
issue-541	46	18	.	.	PUNCT
issue-541	47	1	the	the	DET
issue-541	47	2	main	main	ADJ
issue-541	47	3	conclusions	conclusion	NOUN
issue-541	47	4	made	make	VERB
issue-541	47	5	by	by	ADP
issue-541	47	6	the	the	DET
issue-541	47	7	acca	acca	NOUN
issue-541	47	8	experts	expert	NOUN
issue-541	47	9	are	be	AUX
issue-541	47	10	as	as	SCONJ
issue-541	47	11	follows	follow	VERB
issue-541	47	12	:	:	PUNCT
issue-541	47	13	–	–	PUNCT
issue-541	47	14	the	the	DET
issue-541	47	15	greatest	great	ADJ
issue-541	47	16	impact	impact	NOUN
issue-541	47	17	on	on	ADP
issue-541	47	18	the	the	DET
issue-541	47	19	reengineering	reengineering	NOUN
issue-541	47	20	of	of	ADP
issue-541	47	21	accounting	account	VERB
issue-541	47	22	at	at	ADP
issue-541	47	23	enterprises	enterprise	NOUN
issue-541	47	24	in	in	ADP
issue-541	47	25	the	the	DET
issue-541	47	26	next	next	ADJ
issue-541	47	27	10	10	NUM
issue-541	47	28	years	year	NOUN
issue-541	47	29	will	will	AUX
issue-541	47	30	be	be	AUX
issue-541	47	31	made	make	VERB
issue-541	47	32	by	by	ADP
issue-541	47	33	the	the	DET
issue-541	47	34	development	development	NOUN
issue-541	47	35	of	of	ADP
issue-541	47	36	intelligent	intelligent	ADJ
issue-541	47	37	automated	automate	VERB
issue-541	47	38	accounting	accounting	NOUN
issue-541	47	39	systems	system	NOUN
issue-541	47	40	;	;	PUNCT
issue-541	47	41	–	–	PUNCT
issue-541	47	42	in	in	ADP
issue-541	47	43	a	a	DET
issue-541	47	44	modern	modern	ADJ
issue-541	47	45	enterprise	enterprise	NOUN
issue-541	47	46	,	,	PUNCT
issue-541	47	47	the	the	DET
issue-541	47	48	accountant	accountant	NOUN
issue-541	47	49	is	be	AUX
issue-541	47	50	,	,	PUNCT
issue-541	47	51	first	first	ADJ
issue-541	47	52	and	and	CCONJ
issue-541	47	53	foremost	foremost	ADV
issue-541	47	54	,	,	PUNCT
issue-541	47	55	a	a	DET
issue-541	47	56	strategist	strategist	NOUN
issue-541	47	57	,	,	PUNCT
issue-541	47	58	a	a	DET
issue-541	47	59	professional	professional	ADJ
issue-541	47	60	capable	capable	ADJ
issue-541	47	61	of	of	ADP
issue-541	47	62	generating	generate	VERB
issue-541	47	63	and	and	CCONJ
issue-541	47	64	implementing	implement	VERB
issue-541	47	65	business	business	NOUN
issue-541	47	66	development	development	NOUN
issue-541	47	67	ideas	idea	NOUN
issue-541	47	68	and	and	CCONJ
issue-541	47	69	activities	activity	NOUN
issue-541	47	70	.	.	PUNCT
issue-541	48	1	3	3	X
issue-541	48	2	.	.	NOUN
issue-541	48	3	assessment	assessment	NOUN
issue-541	48	4	of	of	ADP
issue-541	48	5	the	the	DET
issue-541	48	6	“	"	PUNCT
issue-541	48	7	digital	digital	ADJ
issue-541	48	8	”	"	PUNCT
issue-541	48	9	competence	competence	NOUN
issue-541	48	10	of	of	ADP
issue-541	48	11	accountants	accountant	NOUN
issue-541	48	12	it	it	PRON
issue-541	48	13	appears	appear	VERB
issue-541	48	14	that	that	SCONJ
issue-541	48	15	the	the	DET
issue-541	48	16	most	most	ADV
issue-541	48	17	objective	objective	ADJ
issue-541	48	18	assessment	assessment	NOUN
issue-541	48	19	of	of	ADP
issue-541	48	20	the	the	DET
issue-541	48	21	“	"	PUNCT
issue-541	48	22	digital	digital	ADJ
issue-541	48	23	”	"	PUNCT
issue-541	48	24	competence	competence	NOUN
issue-541	48	25	of	of	ADP
issue-541	48	26	accountants	accountant	NOUN
issue-541	48	27	is	be	AUX
issue-541	48	28	the	the	DET
issue-541	48	29	evaluation	evaluation	NOUN
issue-541	48	30	given	give	VERB
issue-541	48	31	by	by	ADP
issue-541	48	32	it	it	PRON
issue-541	48	33	specialists	specialist	NOUN
issue-541	48	34	of	of	ADP
issue-541	48	35	companies	company	NOUN
issue-541	48	36	implementing	implement	VERB
issue-541	48	37	it	it	PRON
issue-541	48	38	-	-	PUNCT
issue-541	48	39	products	product	NOUN
issue-541	48	40	at	at	ADP
issue-541	48	41	enterprises	enterprise	NOUN
issue-541	48	42	.	.	PUNCT
issue-541	49	1	such	such	ADJ
issue-541	49	2	it	it	PRON
issue-541	49	3	-	-	PUNCT
issue-541	49	4	specialist	specialist	ADJ
issue-541	49	5	not	not	PART
issue-541	49	6	only	only	ADV
issue-541	49	7	installs	install	VERB
issue-541	49	8	the	the	DET
issue-541	49	9	necessary	necessary	ADJ
issue-541	49	10	software	software	NOUN
issue-541	49	11	for	for	ADP
issue-541	49	12	automation	automation	NOUN
issue-541	49	13	of	of	ADP
issue-541	49	14	accounting	accounting	NOUN
issue-541	49	15	and	and	CCONJ
issue-541	49	16	other	other	ADJ
issue-541	49	17	office	office	NOUN
issue-541	49	18	works	work	NOUN
issue-541	49	19	but	but	CCONJ
issue-541	49	20	also	also	ADV
issue-541	49	21	provides	provide	VERB
issue-541	49	22	training	training	NOUN
issue-541	49	23	for	for	ADP
issue-541	49	24	customer	customer	NOUN
issue-541	49	25	-	-	PUNCT
issue-541	49	26	users	user	NOUN
issue-541	49	27	to	to	PART
issue-541	49	28	efficient	efficient	ADJ
issue-541	49	29	use	use	NOUN
issue-541	49	30	of	of	ADP
issue-541	49	31	the	the	DET
issue-541	49	32	acquired	acquire	VERB
issue-541	49	33	software	software	NOUN
issue-541	49	34	product	product	NOUN
issue-541	49	35	.	.	PUNCT
issue-541	50	1	therefore	therefore	ADV
issue-541	50	2	,	,	PUNCT
issue-541	50	3	joint	joint	ADJ
issue-541	50	4	work	work	NOUN
issue-541	50	5	with	with	ADP
issue-541	50	6	accountants	accountant	NOUN
issue-541	50	7	allows	allow	VERB
issue-541	50	8	you	you	PRON
issue-541	50	9	to	to	PART
issue-541	50	10	objectively	objectively	ADV
issue-541	50	11	assess	assess	VERB
issue-541	50	12	their	their	PRON
issue-541	50	13	willingness	willingness	NOUN
issue-541	50	14	to	to	PART
issue-541	50	15	work	work	VERB
issue-541	50	16	with	with	ADP
issue-541	50	17	digital	digital	ADJ
issue-541	50	18	technologies	technology	NOUN
issue-541	50	19	.	.	PUNCT
issue-541	51	1	the	the	DET
issue-541	51	2	survey	survey	NOUN
issue-541	51	3	of	of	ADP
issue-541	51	4	leading	lead	VERB
issue-541	51	5	specialists	specialist	NOUN
issue-541	51	6	of	of	ADP
issue-541	51	7	it	it	PRON
issue-541	51	8	companies	company	NOUN
issue-541	51	9	implementing	implement	VERB
issue-541	51	10	it	it	PRON
issue-541	51	11	-	-	PUNCT
issue-541	51	12	technologies	technology	NOUN
issue-541	51	13	made	make	VERB
issue-541	51	14	it	it	PRON
issue-541	51	15	possible	possible	ADJ
issue-541	51	16	to	to	PART
issue-541	51	17	determine	determine	VERB
issue-541	51	18	the	the	DET
issue-541	51	19	evaluation	evaluation	NOUN
issue-541	51	20	of	of	ADP
issue-541	51	21	the	the	DET
issue-541	51	22	“	"	PUNCT
issue-541	51	23	digital	digital	ADJ
issue-541	51	24	”	"	PUNCT
issue-541	51	25	competence	competence	NOUN
issue-541	51	26	of	of	ADP
issue-541	51	27	accountants	accountant	NOUN
issue-541	51	28	of	of	ADP
issue-541	51	29	the	the	DET
issue-541	51	30	se	se	PROPN
issue-541	51	31	and	and	CCONJ
issue-541	51	32	me	i	PRON
issue-541	51	33	(	(	PUNCT
issue-541	51	34	table	table	NOUN
issue-541	51	35	1	1	NUM
issue-541	51	36	)	)	PUNCT
issue-541	51	37	.	.	PUNCT
issue-541	52	1	in	in	ADP
issue-541	52	2	the	the	DET
issue-541	52	3	same	same	ADJ
issue-541	52	4	survey	survey	NOUN
issue-541	52	5	,	,	PUNCT
issue-541	52	6	experts	expert	NOUN
issue-541	52	7	gave	give	VERB
issue-541	52	8	a	a	DET
issue-541	52	9	verbal	verbal	ADJ
issue-541	52	10	assessment	assessment	NOUN
issue-541	52	11	of	of	ADP
issue-541	52	12	the	the	DET
issue-541	52	13	“	"	PUNCT
issue-541	52	14	digital	digital	ADJ
issue-541	52	15	”	"	PUNCT
issue-541	52	16	competence	competence	NOUN
issue-541	52	17	of	of	ADP
issue-541	52	18	accountants	accountant	NOUN
issue-541	52	19	:	:	PUNCT
issue-541	52	20	1	1	NUM
issue-541	52	21	)	)	PUNCT
issue-541	52	22	young	young	ADJ
issue-541	52	23	accountants	accountant	NOUN
issue-541	52	24	(	(	PUNCT
issue-541	52	25	a	a	DET
issue-541	52	26	group	group	NOUN
issue-541	52	27	of	of	ADP
issue-541	52	28	up	up	ADP
issue-541	52	29	to	to	PART
issue-541	52	30	22	22	NUM
issue-541	52	31	years	year	NOUN
issue-541	52	32	old	old	ADJ
issue-541	52	33	)	)	PUNCT
issue-541	52	34	easily	easily	ADV
issue-541	52	35	perceive	perceive	VERB
issue-541	52	36	the	the	DET
issue-541	52	37	automation	automation	NOUN
issue-541	52	38	of	of	ADP
issue-541	52	39	accounting	accounting	NOUN
issue-541	52	40	work	work	NOUN
issue-541	52	41	but	but	CCONJ
issue-541	52	42	do	do	AUX
issue-541	52	43	not	not	PART
issue-541	52	44	have	have	VERB
issue-541	52	45	sufficient	sufficient	ADJ
issue-541	52	46	practical	practical	ADJ
issue-541	52	47	experience	experience	NOUN
issue-541	52	48	in	in	ADP
issue-541	52	49	organizing	organize	VERB
issue-541	52	50	accounting	accounting	NOUN
issue-541	52	51	and	and	CCONJ
issue-541	52	52	analysis	analysis	NOUN
issue-541	52	53	at	at	ADP
issue-541	52	54	the	the	DET
issue-541	52	55	enterprise	enterprise	NOUN
issue-541	52	56	and	and	CCONJ
issue-541	52	57	a	a	DET
issue-541	52	58	clear	clear	ADJ
issue-541	52	59	understanding	understanding	NOUN
issue-541	52	60	of	of	ADP
issue-541	52	61	the	the	DET
issue-541	52	62	business	business	NOUN
issue-541	52	63	mechanism	mechanism	NOUN
issue-541	52	64	of	of	ADP
issue-541	52	65	the	the	DET
issue-541	52	66	enterprise	enterprise	NOUN
issue-541	52	67	,	,	PUNCT
issue-541	52	68	so	so	CCONJ
issue-541	52	69	the	the	DET
issue-541	52	70	process	process	NOUN
issue-541	52	71	of	of	ADP
issue-541	52	72	implementing	implement	VERB
issue-541	52	73	intelligent	intelligent	ADJ
issue-541	52	74	automated	automate	VERB
issue-541	52	75	accounting	accounting	NOUN
issue-541	52	76	systems	system	NOUN
issue-541	52	77	is	be	AUX
issue-541	52	78	associated	associate	VERB
issue-541	52	79	with	with	ADP
issue-541	52	80	additional	additional	ADJ
issue-541	52	81	training	training	NOUN
issue-541	52	82	of	of	ADP
issue-541	52	83	the	the	DET
issue-541	52	84	accountant	accountant	NOUN
issue-541	52	85	;	;	PUNCT
issue-541	52	86	2	2	X
issue-541	52	87	)	)	PUNCT
issue-541	52	88	accountants	accountant	NOUN
issue-541	52	89	in	in	ADP
issue-541	52	90	the	the	DET
issue-541	52	91	age	age	NOUN
issue-541	52	92	group	group	NOUN
issue-541	52	93	of	of	ADP
issue-541	52	94	22	22	NUM
issue-541	52	95	-	-	SYM
issue-541	52	96	40	40	NUM
issue-541	52	97	years	year	NOUN
issue-541	52	98	are	be	AUX
issue-541	52	99	the	the	DET
issue-541	52	100	most	most	ADV
issue-541	52	101	prepared	prepared	ADJ
issue-541	52	102	for	for	ADP
issue-541	52	103	the	the	DET
issue-541	52	104	development	development	NOUN
issue-541	52	105	of	of	ADP
issue-541	52	106	new	new	ADJ
issue-541	52	107	accounting	accounting	NOUN
issue-541	52	108	programs	program	NOUN
issue-541	52	109	.	.	PUNCT
issue-541	53	1	they	they	PRON
issue-541	53	2	have	have	VERB
issue-541	53	3	experience	experience	NOUN
issue-541	53	4	with	with	ADP
issue-541	53	5	various	various	ADJ
issue-541	53	6	simple	simple	ADJ
issue-541	53	7	office	office	NOUN
issue-541	53	8	programs	program	NOUN
issue-541	53	9	;	;	PUNCT
issue-541	53	10	3	3	X
issue-541	53	11	)	)	PUNCT
issue-541	53	12	in	in	ADP
issue-541	53	13	the	the	DET
issue-541	53	14	older	old	ADJ
issue-541	53	15	age	age	NOUN
issue-541	53	16	group	group	NOUN
issue-541	53	17	of	of	ADP
issue-541	53	18	accountants	accountant	NOUN
issue-541	53	19	there	there	PRON
issue-541	53	20	is	be	VERB
issue-541	53	21	conservatism	conservatism	NOUN
issue-541	53	22	and	and	CCONJ
issue-541	53	23	some	some	DET
issue-541	53	24	“	"	PUNCT
issue-541	53	25	non	non	ADJ
issue-541	53	26	-	-	NOUN
issue-541	53	27	perception	perception	NOUN
issue-541	53	28	”	"	PUNCT
issue-541	53	29	of	of	ADP
issue-541	53	30	it	it	PRON
issue-541	53	31	technologies	technology	NOUN
issue-541	53	32	,	,	PUNCT
issue-541	53	33	which	which	PRON
issue-541	53	34	,	,	PUNCT
issue-541	53	35	according	accord	VERB
issue-541	53	36	to	to	ADP
issue-541	53	37	experts	expert	NOUN
issue-541	53	38	,	,	PUNCT
issue-541	53	39	is	be	AUX
issue-541	53	40	a	a	DET
issue-541	53	41	consequence	consequence	NOUN
issue-541	53	42	of	of	ADP
issue-541	53	43	the	the	DET
issue-541	53	44	insufficiency	insufficiency	NOUN
issue-541	53	45	of	of	ADP
issue-541	53	46	it	it	PRON
issue-541	53	47	education	education	NOUN
issue-541	53	48	(	(	PUNCT
issue-541	53	49	20	20	NUM
issue-541	53	50	-	-	SYM
issue-541	53	51	30	30	NUM
issue-541	53	52	years	year	NOUN
issue-541	53	53	ago	ago	ADV
issue-541	53	54	)	)	PUNCT
issue-541	53	55	;	;	PUNCT
issue-541	53	56	4	4	X
issue-541	53	57	)	)	PUNCT
issue-541	53	58	accountants	accountant	NOUN
issue-541	53	59	of	of	ADP
issue-541	53	60	the	the	DET
issue-541	53	61	age	age	NOUN
issue-541	53	62	group	group	NOUN
issue-541	53	63	of	of	ADP
issue-541	53	64	22	22	NUM
issue-541	53	65	-	-	SYM
issue-541	53	66	40	40	NUM
issue-541	53	67	years	year	NOUN
issue-541	53	68	absorb	absorb	VERB
issue-541	53	69	and	and	CCONJ
issue-541	53	70	apply	apply	VERB
issue-541	53	71	analytical	analytical	ADJ
issue-541	53	72	applications	application	NOUN
issue-541	53	73	to	to	ADP
issue-541	53	74	the	the	DET
issue-541	53	75	accounting	accounting	NOUN
issue-541	53	76	automation	automation	NOUN
issue-541	53	77	programs	program	NOUN
issue-541	53	78	at	at	ADP
issue-541	53	79	enterprises	enterprise	NOUN
issue-541	53	80	easier	easy	ADJ
issue-541	53	81	than	than	ADP
issue-541	53	82	other	other	ADJ
issue-541	53	83	;	;	PUNCT
issue-541	53	84	5	5	NUM
issue-541	53	85	)	)	PUNCT
issue-541	53	86	basically	basically	ADV
issue-541	53	87	“	"	PUNCT
issue-541	53	88	digital	digital	ADJ
issue-541	53	89	”	"	PUNCT
issue-541	53	90	training	training	NOUN
issue-541	53	91	of	of	ADP
issue-541	53	92	accounting	accounting	NOUN
issue-541	53	93	graduates	graduate	NOUN
issue-541	53	94	is	be	AUX
issue-541	53	95	assessed	assess	VERB
issue-541	53	96	by	by	ADP
issue-541	53	97	experts	expert	NOUN
issue-541	53	98	as	as	ADP
issue-541	53	99	“	"	PUNCT
issue-541	53	100	below	below	ADP
issue-541	53	101	average	average	ADJ
issue-541	53	102	”	"	PUNCT
issue-541	53	103	.	.	PUNCT
issue-541	54	1	interesting	interesting	ADJ
issue-541	54	2	material	material	NOUN
issue-541	54	3	for	for	ADP
issue-541	54	4	describing	describe	VERB
issue-541	54	5	the	the	DET
issue-541	54	6	digital	digital	ADJ
issue-541	54	7	content	content	NOUN
issue-541	54	8	of	of	ADP
issue-541	54	9	the	the	DET
issue-541	54	10	work	work	NOUN
issue-541	54	11	of	of	ADP
issue-541	54	12	accountants	accountant	NOUN
issue-541	54	13	of	of	ADP
issue-541	54	14	the	the	DET
issue-541	54	15	se	se	PROPN
issue-541	54	16	and	and	CCONJ
issue-541	54	17	me	i	PRON
issue-541	54	18	gives	give	VERB
issue-541	54	19	their	their	PRON
issue-541	54	20	answers	answer	NOUN
issue-541	54	21	to	to	ADP
issue-541	54	22	the	the	DET
issue-541	54	23	question	question	NOUN
issue-541	54	24	:	:	PUNCT
issue-541	54	25	“	"	PUNCT
issue-541	54	26	what	what	PRON
issue-541	54	27	programs	program	NOUN
issue-541	54	28	for	for	ADP
issue-541	54	29	the	the	DET
issue-541	54	30	pc	pc	NOUN
issue-541	54	31	do	do	AUX
issue-541	54	32	you	you	PRON
issue-541	54	33	use	use	VERB
issue-541	54	34	in	in	ADP
issue-541	54	35	your	your	PRON
issue-541	54	36	work	work	NOUN
issue-541	54	37	?	?	PUNCT
issue-541	54	38	”	"	PUNCT
issue-541	55	1	here	here	ADV
issue-541	55	2	the	the	DET
issue-541	55	3	answers	answer	NOUN
issue-541	55	4	of	of	ADP
issue-541	55	5	the	the	DET
issue-541	55	6	respondents	respondent	NOUN
issue-541	55	7	(	(	PUNCT
issue-541	55	8	working	working	NOUN
issue-541	55	9	accountants	accountant	NOUN
issue-541	55	10	)	)	PUNCT
issue-541	55	11	were	be	AUX
issue-541	55	12	distributed	distribute	VERB
issue-541	55	13	as	as	SCONJ
issue-541	55	14	follows	follow	VERB
issue-541	55	15	(	(	PUNCT
issue-541	55	16	table	table	NOUN
issue-541	55	17	2	2	NUM
issue-541	55	18	)	)	PUNCT
issue-541	55	19	.	.	PUNCT
issue-541	56	1	39	39	NUM
issue-541	56	2	%	%	NOUN
issue-541	56	3	41	41	NUM
issue-541	56	4	%	%	NOUN
issue-541	56	5	42	42	NUM
issue-541	56	6	%	%	NOUN
issue-541	56	7	42	42	NUM
issue-541	56	8	%	%	NOUN
issue-541	56	9	55	55	NUM
issue-541	56	10	%	%	NOUN
issue-541	56	11	0	0	NUM
issue-541	56	12	%	%	NOUN
issue-541	56	13	10	10	NUM
issue-541	56	14	%	%	NOUN
issue-541	56	15	20	20	NUM
issue-541	56	16	%	%	NOUN
issue-541	56	17	30	30	NUM
issue-541	56	18	%	%	NOUN
issue-541	56	19	40	40	NUM
issue-541	56	20	%	%	NOUN
issue-541	56	21	50	50	NUM
issue-541	56	22	%	%	NOUN
issue-541	56	23	60	60	NUM
issue-541	56	24	%	%	NOUN
issue-541	56	25	new	new	ADJ
issue-541	56	26	efforts	effort	NOUN
issue-541	56	27	and	and	CCONJ
issue-541	56	28	expectations	expectation	NOUN
issue-541	56	29	of	of	ADP
issue-541	56	30	coming	come	VERB
issue-541	56	31	generations	generation	NOUN
issue-541	56	32	implementation	implementation	NOUN
issue-541	56	33	of	of	ADP
issue-541	56	34	cloud	cloud	NOUN
issue-541	56	35	computing	computing	NOUN
issue-541	56	36	technology	technology	NOUN
issue-541	56	37	at	at	ADP
issue-541	56	38	the	the	DET
issue-541	56	39	enterprise	enterprise	NOUN
issue-541	56	40	increasing	increase	VERB
issue-541	56	41	harmonization	harmonization	NOUN
issue-541	56	42	of	of	ADP
issue-541	56	43	accounting	accounting	NOUN
issue-541	56	44	standards	standard	NOUN
issue-541	56	45	and	and	CCONJ
issue-541	56	46	business	business	NOUN
issue-541	56	47	operations	operation	NOUN
issue-541	56	48	rate	rate	NOUN
issue-541	56	49	of	of	ADP
issue-541	56	50	changes	change	NOUN
issue-541	56	51	and	and	CCONJ
issue-541	56	52	economic	economic	ADJ
issue-541	56	53	instability	instability	NOUN
issue-541	56	54	development	development	NOUN
issue-541	56	55	of	of	ADP
issue-541	56	56	intelligent	intelligent	ADJ
issue-541	56	57	automated	automate	VERB
issue-541	56	58	accounting	accounting	NOUN
issue-541	56	59	systems	system	NOUN
issue-541	56	60	figure	figure	NOUN
issue-541	56	61	1	1	NUM
issue-541	56	62	.	.	PUNCT
issue-541	56	63	external	external	ADJ
issue-541	56	64	factors	factor	NOUN
issue-541	56	65	that	that	PRON
issue-541	56	66	have	have	VERB
issue-541	56	67	the	the	DET
issue-541	56	68	most	most	ADV
issue-541	56	69	significant	significant	ADJ
issue-541	56	70	impact	impact	NOUN
issue-541	56	71	on	on	ADP
issue-541	56	72	the	the	DET
issue-541	56	73	content	content	NOUN
issue-541	56	74	of	of	ADP
issue-541	56	75	the	the	DET
issue-541	56	76	work	work	NOUN
issue-541	56	77	of	of	ADP
issue-541	56	78	an	an	DET
issue-541	56	79	accountant	accountant	NOUN
issue-541	56	80	source	source	NOUN
issue-541	56	81	:	:	PUNCT
issue-541	56	82	the	the	DET
issue-541	56	83	author	author	NOUN
issue-541	56	84	’s	’s	PART
issue-541	56	85	survey	survey	NOUN
issue-541	56	86	on	on	ADP
issue-541	56	87	the	the	DET
issue-541	56	88	basis	basis	NOUN
issue-541	56	89	of	of	ADP
issue-541	56	90	(	(	PUNCT
issue-541	56	91	acca	acca	PROPN
issue-541	56	92	,	,	PUNCT
issue-541	56	93	2016	2016	NUM
issue-541	56	94	)	)	PUNCT
issue-541	56	95	table	table	NOUN
issue-541	56	96	1	1	NUM
issue-541	56	97	evaluation	evaluation	NOUN
issue-541	56	98	of	of	ADP
issue-541	56	99	the	the	DET
issue-541	56	100	“	"	PUNCT
issue-541	56	101	digital	digital	ADJ
issue-541	56	102	”	"	PUNCT
issue-541	56	103	competence	competence	NOUN
issue-541	56	104	of	of	ADP
issue-541	56	105	accountants	accountant	NOUN
issue-541	56	106	of	of	ADP
issue-541	56	107	the	the	DET
issue-541	56	108	se	se	PROPN
issue-541	56	109	and	and	CCONJ
issue-541	56	110	me	i	PRON
issue-541	56	111	index	index	NOUN
issue-541	56	112	name	name	NOUN
issue-541	56	113	overall	overall	ADJ
issue-541	56	114	assessment	assessment	NOUN
issue-541	56	115	of	of	ADP
issue-541	56	116	the	the	DET
issue-541	56	117	digital	digital	ADJ
issue-541	56	118	competence	competence	NOUN
issue-541	56	119	of	of	ADP
issue-541	56	120	accountants	accountant	NOUN
issue-541	56	121	by	by	ADP
issue-541	56	122	age	age	NOUN
issue-541	56	123	group	group	NOUN
issue-541	56	124	20	20	NUM
issue-541	56	125	-	-	SYM
issue-541	56	126	22	22	NUM
issue-541	56	127	years	year	NOUN
issue-541	56	128	22	22	NUM
issue-541	56	129	-	-	SYM
issue-541	56	130	30	30	NUM
issue-541	56	131	years	year	NOUN
issue-541	56	132	30	30	NUM
issue-541	56	133	-	-	SYM
issue-541	56	134	35	35	NUM
issue-541	56	135	years	year	NOUN
issue-541	56	136	35	35	NUM
issue-541	56	137	-	-	SYM
issue-541	56	138	40	40	NUM
issue-541	56	139	years	year	NOUN
issue-541	56	140	40	40	NUM
issue-541	56	141	-	-	SYM
issue-541	56	142	50	50	NUM
issue-541	56	143	years	year	NOUN
issue-541	56	144	50	50	NUM
issue-541	56	145	years	year	NOUN
issue-541	56	146	“	"	PUNCT
issue-541	56	147	digital	digital	ADJ
issue-541	56	148	”	"	PUNCT
issue-541	56	149	competence	competence	NOUN
issue-541	56	150	of	of	ADP
issue-541	56	151	accountants	accountant	NOUN
issue-541	56	152	(	(	PUNCT
issue-541	56	153	on	on	ADP
issue-541	56	154	a	a	DET
issue-541	56	155	scale	scale	NOUN
issue-541	56	156	from	from	ADP
issue-541	56	157	one	one	NUM
issue-541	56	158	to	to	PART
issue-541	56	159	ten	ten	NUM
issue-541	56	160	)	)	PUNCT
issue-541	56	161	5	5	NUM
issue-541	56	162	7	7	NUM
issue-541	56	163	8	8	NUM
issue-541	56	164	6	6	NUM
issue-541	56	165	5	5	NUM
issue-541	56	166	3	3	NUM
issue-541	56	167	sources	source	NOUN
issue-541	56	168	:	:	PUNCT
issue-541	56	169	compiled	compile	VERB
issue-541	56	170	by	by	ADP
issue-541	56	171	the	the	DET
issue-541	56	172	author	author	NOUN
issue-541	56	173	baltic	baltic	PROPN
issue-541	56	174	journal	journal	PROPN
issue-541	56	175	of	of	ADP
issue-541	56	176	economic	economic	ADJ
issue-541	56	177	studies	study	NOUN
issue-541	56	178	90	90	NUM
issue-541	56	179	vol	vol	NOUN
issue-541	56	180	.	.	PROPN
issue-541	57	1	4	4	NUM
issue-541	57	2	,	,	PUNCT
issue-541	57	3	no	no	INTJ
issue-541	57	4	.	.	NOUN
issue-541	57	5	5	5	NUM
issue-541	57	6	,	,	PUNCT
issue-541	57	7	2018	2018	NUM
issue-541	57	8	table	table	NOUN
issue-541	57	9	2	2	NUM
issue-541	57	10	list	list	NOUN
issue-541	57	11	of	of	ADP
issue-541	57	12	software	software	NOUN
issue-541	57	13	tools	tool	NOUN
issue-541	57	14	used	use	VERB
issue-541	57	15	in	in	ADP
issue-541	57	16	the	the	DET
issue-541	57	17	work	work	NOUN
issue-541	57	18	of	of	ADP
issue-541	57	19	the	the	DET
issue-541	57	20	accountant	accountant	NOUN
issue-541	57	21	of	of	ADP
issue-541	57	22	se	se	PROPN
issue-541	57	23	and	and	CCONJ
issue-541	57	24	me	i	PRON
issue-541	57	25	ser	ser	NOUN
issue-541	57	26	.	.	PUNCT
issue-541	58	1	no	no	INTJ
issue-541	58	2	.	.	PUNCT
issue-541	59	1	name	name	NOUN
issue-541	59	2	of	of	ADP
issue-541	59	3	programs	program	NOUN
issue-541	59	4	,	,	PUNCT
issue-541	59	5	software	software	NOUN
issue-541	59	6	packages	package	NOUN
issue-541	59	7	,	,	PUNCT
issue-541	59	8	information	information	NOUN
issue-541	59	9	systems	system	NOUN
issue-541	59	10	used	use	VERB
issue-541	59	11	in	in	ADP
issue-541	59	12	the	the	DET
issue-541	59	13	work	work	NOUN
issue-541	59	14	of	of	ADP
issue-541	59	15	accountants	accountant	NOUN
issue-541	59	16	number	number	NOUN
issue-541	59	17	of	of	ADP
issue-541	59	18	respondents	respondent	NOUN
issue-541	59	19	applying	apply	VERB
issue-541	59	20	these	these	DET
issue-541	59	21	programs	program	NOUN
issue-541	59	22	,	,	PUNCT
issue-541	59	23	%	%	NOUN
issue-541	59	24	1	1	NUM
issue-541	59	25	1с	1с	NOUN
issue-541	59	26	:	:	PUNCT
issue-541	59	27	accounting	account	VERB
issue-541	59	28	for	for	ADP
issue-541	59	29	ukraine	ukraine	NOUN
issue-541	59	30	95	95	NUM
issue-541	59	31	2	2	NUM
issue-541	60	1	m.e.doc	m.e.doc	NOUN
issue-541	60	2	81	81	NUM
issue-541	60	3	3	3	NUM
issue-541	60	4	sonata	sonata	NOUN
issue-541	60	5	2	2	NUM
issue-541	60	6	4	4	NUM
issue-541	60	7	payer	payer	NOUN
issue-541	60	8	account	account	VERB
issue-541	60	9	5	5	NUM
issue-541	60	10	5	5	NUM
issue-541	60	11	ms	ms	NOUN
issue-541	60	12	word	word	NOUN
issue-541	60	13	100	100	NUM
issue-541	60	14	6	6	NUM
issue-541	60	15	online	online	ADJ
issue-541	60	16	banking	banking	NOUN
issue-541	60	17	14	14	NUM
issue-541	60	18	7	7	NUM
issue-541	60	19	email	email	NOUN
issue-541	60	20	100	100	NUM
issue-541	60	21	8	8	NUM
issue-541	60	22	sail	sail	NOUN
issue-541	60	23	2	2	NUM
issue-541	60	24	9	9	NUM
issue-541	60	25	excel	excel	VERB
issue-541	60	26	100	100	NUM
issue-541	60	27	10	10	NUM
issue-541	60	28	bi	bi	NOUN
issue-541	60	29	-	-	ADJ
issue-541	60	30	systems	systems	ADJ
issue-541	60	31	5	5	NUM
issue-541	60	32	source	source	NOUN
issue-541	60	33	:	:	PUNCT
issue-541	60	34	compiled	compile	VERB
issue-541	60	35	by	by	ADP
issue-541	60	36	the	the	DET
issue-541	60	37	author	author	NOUN
issue-541	60	38	the	the	DET
issue-541	60	39	results	result	NOUN
issue-541	60	40	of	of	ADP
issue-541	60	41	the	the	DET
issue-541	60	42	questionnaire	questionnaire	NOUN
issue-541	60	43	make	make	VERB
issue-541	60	44	it	it	PRON
issue-541	60	45	possible	possible	ADJ
issue-541	60	46	to	to	PART
issue-541	60	47	conclude	conclude	VERB
issue-541	60	48	that	that	SCONJ
issue-541	60	49	a	a	DET
issue-541	60	50	graduate	graduate	NOUN
issue-541	60	51	of	of	ADP
issue-541	60	52	the	the	DET
issue-541	60	53	university	university	NOUN
issue-541	60	54	with	with	ADP
issue-541	60	55	a	a	DET
issue-541	60	56	degree	degree	NOUN
issue-541	60	57	in	in	ADP
issue-541	60	58	“	"	PUNCT
issue-541	60	59	accounting	accounting	NOUN
issue-541	60	60	and	and	CCONJ
issue-541	60	61	audit	audit	NOUN
issue-541	60	62	”	"	PUNCT
issue-541	60	63	must	must	AUX
issue-541	60	64	have	have	VERB
issue-541	60	65	,	,	PUNCT
issue-541	60	66	a	a	DET
issue-541	60	67	priori	priori	X
issue-541	60	68	,	,	PUNCT
issue-541	60	69	professional	professional	ADJ
issue-541	60	70	skills	skill	NOUN
issue-541	60	71	to	to	PART
issue-541	60	72	work	work	VERB
issue-541	60	73	with	with	ADP
issue-541	60	74	the	the	DET
issue-541	60	75	following	follow	VERB
issue-541	60	76	accounting	accounting	NOUN
issue-541	60	77	and	and	CCONJ
issue-541	60	78	office	office	NOUN
issue-541	60	79	work	work	NOUN
issue-541	60	80	applications	application	NOUN
issue-541	60	81	(	(	PUNCT
issue-541	60	82	1c	1c	NOUN
issue-541	60	83	:	:	PUNCT
issue-541	60	84	accounting	account	VERB
issue-541	60	85	for	for	ADP
issue-541	60	86	ukraine	ukraine	NOUN
issue-541	60	87	,	,	PUNCT
issue-541	60	88	ms	ms	ADJ
issue-541	60	89	word	word	NOUN
issue-541	60	90	,	,	PUNCT
issue-541	60	91	m.e.doc	m.e.doc	PROPN
issue-541	60	92	,	,	PUNCT
issue-541	60	93	excel	excel	NOUN
issue-541	60	94	)	)	PUNCT
issue-541	60	95	,	,	PUNCT
issue-541	60	96	as	as	ADV
issue-541	60	97	well	well	ADV
issue-541	60	98	as	as	ADP
issue-541	60	99	skills	skill	NOUN
issue-541	60	100	in	in	ADP
issue-541	60	101	working	work	VERB
issue-541	60	102	with	with	ADP
issue-541	60	103	modern	modern	ADJ
issue-541	60	104	office	office	NOUN
issue-541	60	105	equipment	equipment	NOUN
issue-541	60	106	.	.	PUNCT
issue-541	61	1	such	such	ADJ
issue-541	61	2	modern	modern	ADJ
issue-541	61	3	management	management	NOUN
issue-541	61	4	tools	tool	NOUN
issue-541	61	5	as	as	ADP
issue-541	61	6	bi	bi	NOUN
issue-541	61	7	-	-	NOUN
issue-541	61	8	systems	system	NOUN
issue-541	61	9	,	,	PUNCT
issue-541	61	10	which	which	PRON
issue-541	61	11	effectively	effectively	ADV
issue-541	61	12	advance	advance	VERB
issue-541	61	13	the	the	DET
issue-541	61	14	promptness	promptness	NOUN
issue-541	61	15	and	and	CCONJ
issue-541	61	16	quality	quality	NOUN
issue-541	61	17	of	of	ADP
issue-541	61	18	business	business	NOUN
issue-541	61	19	operations	operation	NOUN
issue-541	61	20	,	,	PUNCT
issue-541	61	21	are	be	AUX
issue-541	61	22	not	not	PART
issue-541	61	23	yet	yet	ADV
issue-541	61	24	implemented	implement	VERB
issue-541	61	25	in	in	ADP
issue-541	61	26	accounting	accounting	NOUN
issue-541	61	27	departments	department	NOUN
issue-541	61	28	in	in	ADP
issue-541	61	29	sufficient	sufficient	ADJ
issue-541	61	30	quantities	quantity	NOUN
issue-541	61	31	.	.	PUNCT
issue-541	62	1	currently	currently	ADV
issue-541	62	2	,	,	PUNCT
issue-541	62	3	these	these	DET
issue-541	62	4	services	service	NOUN
issue-541	62	5	and	and	CCONJ
issue-541	62	6	programs	program	NOUN
issue-541	62	7	are	be	AUX
issue-541	62	8	still	still	ADV
issue-541	62	9	expensive	expensive	ADJ
issue-541	62	10	for	for	ADP
issue-541	62	11	most	most	ADJ
issue-541	62	12	me	i	PRON
issue-541	62	13	and	and	CCONJ
issue-541	62	14	a	a	DET
issue-541	62	15	part	part	NOUN
issue-541	62	16	of	of	ADP
issue-541	62	17	the	the	DET
issue-541	62	18	se	se	PROPN
issue-541	62	19	.	.	PUNCT
issue-541	63	1	a	a	DET
issue-541	63	2	small	small	ADJ
issue-541	63	3	list	list	NOUN
issue-541	63	4	of	of	ADP
issue-541	63	5	programs	program	NOUN
issue-541	63	6	used	use	VERB
issue-541	63	7	by	by	ADP
issue-541	63	8	respondents	respondent	NOUN
issue-541	63	9	required	require	VERB
issue-541	63	10	additional	additional	ADJ
issue-541	63	11	study	study	NOUN
issue-541	63	12	of	of	ADP
issue-541	63	13	the	the	DET
issue-541	63	14	software	software	NOUN
issue-541	63	15	market	market	NOUN
issue-541	63	16	for	for	ADP
issue-541	63	17	the	the	DET
issue-541	63	18	activities	activity	NOUN
issue-541	63	19	of	of	ADP
issue-541	63	20	the	the	DET
issue-541	63	21	se	se	PROPN
issue-541	63	22	and	and	CCONJ
issue-541	63	23	me	i	PRON
issue-541	63	24	in	in	ADP
issue-541	63	25	ukraine	ukraine	NOUN
issue-541	63	26	.	.	PUNCT
issue-541	64	1	the	the	DET
issue-541	64	2	author	author	NOUN
issue-541	64	3	’s	’s	PART
issue-541	64	4	research	research	NOUN
issue-541	64	5	showed	show	VERB
issue-541	64	6	that	that	SCONJ
issue-541	64	7	in	in	ADP
issue-541	64	8	the	the	DET
issue-541	64	9	market	market	NOUN
issue-541	64	10	of	of	ADP
issue-541	64	11	software	software	NOUN
issue-541	64	12	and	and	CCONJ
issue-541	64	13	information	information	NOUN
issue-541	64	14	technologies	technology	NOUN
issue-541	64	15	in	in	ADP
issue-541	64	16	ukraine	ukraine	NOUN
issue-541	64	17	,	,	PUNCT
issue-541	64	18	the	the	DET
issue-541	64	19	following	follow	VERB
issue-541	64	20	groups	group	NOUN
issue-541	64	21	of	of	ADP
issue-541	64	22	systems	system	NOUN
issue-541	64	23	,	,	PUNCT
issue-541	64	24	programs	program	NOUN
issue-541	64	25	and	and	CCONJ
issue-541	64	26	services	service	NOUN
issue-541	64	27	are	be	AUX
issue-541	64	28	available	available	ADJ
issue-541	64	29	(	(	PUNCT
issue-541	64	30	there	there	PRON
issue-541	64	31	are	be	VERB
issue-541	64	32	from	from	ADP
issue-541	64	33	10	10	NUM
issue-541	64	34	to	to	PART
issue-541	64	35	20	20	NUM
issue-541	64	36	programs	program	NOUN
issue-541	64	37	and	and	CCONJ
issue-541	64	38	services	service	NOUN
issue-541	64	39	in	in	ADP
issue-541	64	40	each	each	DET
issue-541	64	41	group	group	NOUN
issue-541	64	42	):	):	PUNCT
issue-541	64	43	–	–	PUNCT
issue-541	64	44	accounting	account	VERB
issue-541	64	45	software	software	NOUN
issue-541	64	46	and	and	CCONJ
issue-541	64	47	services	service	NOUN
issue-541	64	48	for	for	ADP
issue-541	64	49	delivery	delivery	NOUN
issue-541	64	50	of	of	ADP
issue-541	64	51	reports	report	NOUN
issue-541	64	52	via	via	ADP
issue-541	64	53	the	the	DET
issue-541	64	54	internet	internet	NOUN
issue-541	64	55	;	;	PUNCT
issue-541	64	56	–	–	PUNCT
issue-541	64	57	business	business	NOUN
issue-541	64	58	management	management	NOUN
issue-541	64	59	systems	system	NOUN
issue-541	64	60	and	and	CCONJ
issue-541	64	61	programs	program	NOUN
issue-541	64	62	for	for	ADP
issue-541	64	63	business	business	NOUN
issue-541	64	64	intelligence	intelligence	NOUN
issue-541	64	65	;	;	PUNCT
issue-541	64	66	–	–	PUNCT
issue-541	64	67	systems	system	NOUN
issue-541	64	68	bpm	bpm	NOUN
issue-541	64	69	,	,	PUNCT
issue-541	64	70	erp	erp	PROPN
issue-541	64	71	,	,	PUNCT
issue-541	64	72	crm	crm	PROPN
issue-541	64	73	;	;	PUNCT
issue-541	64	74	–	–	PUNCT
issue-541	64	75	corporate	corporate	ADJ
issue-541	64	76	program	program	NOUN
issue-541	64	77	management	management	NOUN
issue-541	64	78	systems	system	NOUN
issue-541	64	79	;	;	PUNCT
issue-541	64	80	–	–	PUNCT
issue-541	64	81	online	online	PROPN
issue-541	64	82	hrm	hrm	PROPN
issue-541	64	83	systems	system	NOUN
issue-541	64	84	for	for	ADP
issue-541	64	85	human	human	ADJ
issue-541	64	86	resource	resource	NOUN
issue-541	64	87	management	management	NOUN
issue-541	64	88	;	;	PUNCT
issue-541	64	89	–	–	PUNCT
issue-541	64	90	software	software	NOUN
issue-541	64	91	for	for	ADP
issue-541	64	92	recruiting	recruiting	NOUN
issue-541	64	93	;	;	PUNCT
issue-541	64	94	–	–	PUNCT
issue-541	64	95	internet	internet	NOUN
issue-541	64	96	portals	portal	NOUN
issue-541	64	97	for	for	ADP
issue-541	64	98	collaboration	collaboration	NOUN
issue-541	64	99	and	and	CCONJ
issue-541	64	100	access	access	NOUN
issue-541	64	101	to	to	ADP
issue-541	64	102	information	information	NOUN
issue-541	64	103	;	;	PUNCT
issue-541	64	104	–	–	PUNCT
issue-541	64	105	postal	postal	ADJ
issue-541	64	106	services	service	NOUN
issue-541	64	107	;	;	PUNCT
issue-541	64	108	–	–	PUNCT
issue-541	64	109	edm	edm	PROPN
issue-541	64	110	systems	system	NOUN
issue-541	64	111	for	for	ADP
issue-541	64	112	workflow	workflow	NOUN
issue-541	64	113	automation	automation	NOUN
issue-541	64	114	;	;	PUNCT
issue-541	64	115	–	–	PUNCT
issue-541	64	116	ecm	ecm	NOUN
issue-541	64	117	systems	system	NOUN
issue-541	64	118	for	for	ADP
issue-541	64	119	managing	manage	VERB
issue-541	64	120	of	of	ADP
issue-541	64	121	corporate	corporate	ADJ
issue-541	64	122	content	content	NOUN
issue-541	64	123	;	;	PUNCT
issue-541	64	124	–	–	PUNCT
issue-541	64	125	electronic	electronic	ADJ
issue-541	64	126	workflow	workflow	NOUN
issue-541	64	127	operators	operator	NOUN
issue-541	64	128	for	for	ADP
issue-541	64	129	the	the	DET
issue-541	64	130	exchange	exchange	NOUN
issue-541	64	131	of	of	ADP
issue-541	64	132	electronic	electronic	ADJ
issue-541	64	133	documents	document	NOUN
issue-541	64	134	;	;	PUNCT
issue-541	64	135	–	–	PUNCT
issue-541	64	136	services	service	NOUN
issue-541	64	137	for	for	ADP
issue-541	64	138	online	online	ADJ
issue-541	64	139	seminars	seminar	NOUN
issue-541	64	140	,	,	PUNCT
issue-541	64	141	conferences	conference	NOUN
issue-541	64	142	,	,	PUNCT
issue-541	64	143	online	online	ADJ
issue-541	64	144	meetings	meeting	NOUN
issue-541	64	145	;	;	PUNCT
issue-541	64	146	–	–	PUNCT
issue-541	64	147	virtual	virtual	ADJ
issue-541	64	148	pbx	pbx	NOUN
issue-541	64	149	–	–	PUNCT
issue-541	64	150	cloud	cloud	NOUN
issue-541	64	151	services	service	NOUN
issue-541	64	152	for	for	ADP
issue-541	64	153	communications	communication	NOUN
issue-541	64	154	and	and	CCONJ
issue-541	64	155	managing	managing	NOUN
issue-541	64	156	of	of	ADP
issue-541	64	157	incoming	incoming	ADJ
issue-541	64	158	calls	call	NOUN
issue-541	64	159	;	;	PUNCT
issue-541	64	160	–	–	PUNCT
issue-541	64	161	instant	instant	ADJ
issue-541	64	162	messengers	messenger	NOUN
issue-541	64	163	for	for	ADP
issue-541	64	164	instant	instant	ADJ
issue-541	64	165	messaging	messaging	NOUN
issue-541	64	166	;	;	PUNCT
issue-541	64	167	–	–	PUNCT
issue-541	64	168	wiki	wiki	NOUN
issue-541	64	169	services	service	NOUN
issue-541	64	170	and	and	CCONJ
issue-541	64	171	engines	engine	NOUN
issue-541	64	172	for	for	ADP
issue-541	64	173	organizing	organize	VERB
issue-541	64	174	workspace	workspace	NOUN
issue-541	64	175	for	for	ADP
issue-541	64	176	team	team	NOUN
issue-541	64	177	-	-	PUNCT
issue-541	64	178	work	work	NOUN
issue-541	64	179	and	and	CCONJ
issue-541	64	180	for	for	ADP
issue-541	64	181	file	file	NOUN
issue-541	64	182	storage	storage	NOUN
issue-541	64	183	.	.	PUNCT
issue-541	65	1	these	these	DET
issue-541	65	2	data	datum	NOUN
issue-541	65	3	show	show	VERB
issue-541	65	4	that	that	SCONJ
issue-541	65	5	there	there	PRON
issue-541	65	6	are	be	VERB
issue-541	65	7	a	a	DET
issue-541	65	8	sufficiently	sufficiently	ADV
issue-541	65	9	large	large	ADJ
issue-541	65	10	number	number	NOUN
issue-541	65	11	of	of	ADP
issue-541	65	12	programs	program	NOUN
issue-541	65	13	in	in	ADP
issue-541	65	14	the	the	DET
issue-541	65	15	it	it	NOUN
issue-541	65	16	-	-	PUNCT
issue-541	65	17	market	market	NOUN
issue-541	65	18	of	of	ADP
issue-541	65	19	ukraine	ukraine	NOUN
issue-541	65	20	for	for	ADP
issue-541	65	21	solving	solve	VERB
issue-541	65	22	a	a	DET
issue-541	65	23	wide	wide	ADJ
issue-541	65	24	range	range	NOUN
issue-541	65	25	of	of	ADP
issue-541	65	26	tasks	task	NOUN
issue-541	65	27	for	for	ADP
issue-541	65	28	the	the	DET
issue-541	65	29	management	management	NOUN
issue-541	65	30	of	of	ADP
issue-541	65	31	se	se	PROPN
issue-541	65	32	and	and	CCONJ
issue-541	65	33	me	i	PRON
issue-541	65	34	.	.	PUNCT
issue-541	66	1	all	all	DET
issue-541	66	2	this	this	DET
issue-541	66	3	complex	complex	NOUN
issue-541	66	4	of	of	ADP
issue-541	66	5	programs	program	NOUN
issue-541	66	6	and	and	CCONJ
issue-541	66	7	services	service	NOUN
issue-541	66	8	allows	allow	VERB
issue-541	66	9	currently	currently	ADV
issue-541	66	10	to	to	PART
issue-541	66	11	support	support	VERB
issue-541	66	12	such	such	ADJ
issue-541	66	13	modern	modern	ADJ
issue-541	66	14	trends	trend	NOUN
issue-541	66	15	in	in	ADP
issue-541	66	16	the	the	DET
issue-541	66	17	development	development	NOUN
issue-541	66	18	of	of	ADP
issue-541	66	19	management	management	NOUN
issue-541	66	20	of	of	ADP
issue-541	66	21	se	se	PROPN
issue-541	66	22	and	and	CCONJ
issue-541	66	23	me	i	PRON
issue-541	66	24	as	as	ADP
issue-541	66	25	:	:	PUNCT
issue-541	66	26	virtual	virtual	ADJ
issue-541	66	27	enterprises	enterprise	NOUN
issue-541	66	28	,	,	PUNCT
issue-541	66	29	remote	remote	ADJ
issue-541	66	30	working	working	NOUN
issue-541	66	31	,	,	PUNCT
issue-541	66	32	e	e	NOUN
issue-541	66	33	-	-	NOUN
issue-541	66	34	business	business	NOUN
issue-541	66	35	,	,	PUNCT
issue-541	66	36	“	"	PUNCT
issue-541	66	37	lean	lean	ADJ
issue-541	66	38	production	production	NOUN
issue-541	66	39	”	"	PUNCT
issue-541	66	40	,	,	PUNCT
issue-541	66	41	“	"	PUNCT
issue-541	66	42	virtual	virtual	ADJ
issue-541	66	43	staff	staff	NOUN
issue-541	66	44	”	"	PUNCT
issue-541	66	45	,	,	PUNCT
issue-541	66	46	effective	effective	ADJ
issue-541	66	47	use	use	NOUN
issue-541	66	48	of	of	ADP
issue-541	66	49	global	global	ADJ
issue-541	66	50	information	information	NOUN
issue-541	66	51	systems	system	NOUN
issue-541	66	52	etc	etc	X
issue-541	66	53	.	.	X
issue-541	67	1	it	it	PRON
issue-541	67	2	also	also	ADV
issue-541	67	3	should	should	AUX
issue-541	67	4	be	be	AUX
issue-541	67	5	noted	note	VERB
issue-541	67	6	that	that	SCONJ
issue-541	67	7	currently	currently	ADV
issue-541	67	8	in	in	ADP
issue-541	67	9	se	se	PROPN
issue-541	67	10	and	and	CCONJ
issue-541	67	11	me	i	PRON
issue-541	67	12	environment	environment	NOUN
issue-541	67	13	distance	distance	NOUN
issue-541	67	14	employment	employment	NOUN
issue-541	67	15	is	be	AUX
issue-541	67	16	gaining	gain	VERB
issue-541	67	17	wide	wide	ADJ
issue-541	67	18	development	development	NOUN
issue-541	67	19	in	in	ADP
issue-541	67	20	ukraine	ukraine	NOUN
issue-541	67	21	:	:	PUNCT
issue-541	67	22	according	accord	VERB
issue-541	67	23	to	to	ADP
issue-541	67	24	the	the	DET
issue-541	67	25	research	research	NOUN
issue-541	67	26	of	of	ADP
issue-541	67	27	the	the	DET
issue-541	67	28	companies	company	NOUN
issue-541	67	29	bitrix24	bitrix24	VERB
issue-541	67	30	and	and	CCONJ
issue-541	67	31	gfk	gfk	PROPN
issue-541	67	32	ukraine	ukraine	PROPN
issue-541	67	33	,	,	PUNCT
issue-541	67	34	21	21	NUM
issue-541	67	35	%	%	NOUN
issue-541	67	36	of	of	ADP
issue-541	67	37	the	the	DET
issue-541	67	38	se	se	PROPN
issue-541	67	39	and	and	CCONJ
issue-541	67	40	the	the	DET
issue-541	67	41	me	me	PROPN
issue-541	67	42	use	use	VERB
issue-541	67	43	distance	distance	NOUN
issue-541	67	44	employment	employment	NOUN
issue-541	67	45	to	to	PART
issue-541	67	46	optimize	optimize	VERB
issue-541	67	47	their	their	PRON
issue-541	67	48	loading	loading	NOUN
issue-541	67	49	(	(	PUNCT
issue-541	67	50	2016	2016	NUM
issue-541	67	51	)	)	PUNCT
issue-541	67	52	.	.	PUNCT
issue-541	68	1	among	among	ADP
issue-541	68	2	them	they	PRON
issue-541	68	3	,	,	PUNCT
issue-541	68	4	17	17	NUM
issue-541	68	5	%	%	NOUN
issue-541	68	6	of	of	ADP
issue-541	68	7	accountants	accountant	NOUN
issue-541	68	8	work	work	VERB
issue-541	68	9	in	in	ADP
issue-541	68	10	remote	remote	ADJ
issue-541	68	11	workplaces	workplace	NOUN
issue-541	68	12	(	(	PUNCT
issue-541	68	13	usually	usually	ADV
issue-541	68	14	at	at	ADP
issue-541	68	15	home	home	NOUN
issue-541	68	16	)	)	PUNCT
issue-541	68	17	.	.	PUNCT
issue-541	69	1	in	in	ADP
issue-541	69	2	the	the	DET
issue-541	69	3	future	future	NOUN
issue-541	69	4	,	,	PUNCT
issue-541	69	5	in	in	ADP
issue-541	69	6	2020	2020	NUM
issue-541	69	7	,	,	PUNCT
issue-541	69	8	36	36	NUM
issue-541	69	9	%	%	NOUN
issue-541	69	10	of	of	ADP
issue-541	69	11	accountants	accountant	NOUN
issue-541	69	12	will	will	AUX
issue-541	69	13	work	work	VERB
issue-541	69	14	with	with	ADP
issue-541	69	15	partial	partial	ADJ
issue-541	69	16	and	and	CCONJ
issue-541	69	17	distance	distance	NOUN
issue-541	69	18	employment	employment	NOUN
issue-541	69	19	.	.	PUNCT
issue-541	70	1	all	all	DET
issue-541	70	2	necessary	necessary	ADJ
issue-541	70	3	software	software	NOUN
issue-541	70	4	for	for	ADP
issue-541	70	5	the	the	DET
issue-541	70	6	remote	remote	ADJ
issue-541	70	7	working	working	NOUN
issue-541	70	8	of	of	ADP
issue-541	70	9	accountants	accountant	NOUN
issue-541	70	10	in	in	ADP
issue-541	70	11	ukraine	ukraine	PROPN
issue-541	70	12	is	be	AUX
issue-541	70	13	already	already	ADV
issue-541	70	14	available	available	ADJ
issue-541	70	15	.	.	PUNCT
issue-541	71	1	4	4	X
issue-541	71	2	.	.	X
issue-541	71	3	determination	determination	NOUN
issue-541	71	4	of	of	ADP
issue-541	71	5	trends	trend	NOUN
issue-541	71	6	in	in	ADP
issue-541	71	7	the	the	DET
issue-541	71	8	development	development	NOUN
issue-541	71	9	of	of	ADP
issue-541	71	10	accountants	accountant	NOUN
issue-541	71	11	’	'	PUNCT
issue-541	71	12	competencies	competency	NOUN
issue-541	71	13	in	in	ADP
issue-541	71	14	the	the	DET
issue-541	71	15	further	further	ADJ
issue-541	71	16	study	study	NOUN
issue-541	71	17	of	of	ADP
issue-541	71	18	the	the	DET
issue-541	71	19	current	current	ADJ
issue-541	71	20	day	day	NOUN
issue-541	71	21	competencies	competency	NOUN
issue-541	71	22	of	of	ADP
issue-541	71	23	accountants	accountant	NOUN
issue-541	71	24	,	,	PUNCT
issue-541	71	25	we	we	PRON
issue-541	71	26	suggested	suggest	VERB
issue-541	71	27	respondents	respondent	NOUN
issue-541	71	28	cover	cover	VERB
issue-541	71	29	the	the	DET
issue-541	71	30	issue	issue	NOUN
issue-541	71	31	of	of	ADP
issue-541	71	32	their	their	PRON
issue-541	71	33	professional	professional	ADJ
issue-541	71	34	competence	competence	NOUN
issue-541	71	35	from	from	ADP
issue-541	71	36	different	different	ADJ
issue-541	71	37	points	point	NOUN
issue-541	71	38	of	of	ADP
issue-541	71	39	view	view	NOUN
issue-541	71	40	.	.	PUNCT
issue-541	72	1	so	so	ADV
issue-541	72	2	,	,	PUNCT
issue-541	72	3	to	to	ADP
issue-541	72	4	the	the	DET
issue-541	72	5	question	question	NOUN
issue-541	72	6	,	,	PUNCT
issue-541	72	7	“	"	PUNCT
issue-541	72	8	what	what	DET
issue-541	72	9	current	current	ADJ
issue-541	72	10	basic	basic	ADJ
issue-541	72	11	professional	professional	ADJ
issue-541	72	12	knowledge	knowledge	NOUN
issue-541	72	13	and	and	CCONJ
issue-541	72	14	competencies	competency	NOUN
issue-541	72	15	should	should	AUX
issue-541	72	16	a	a	DET
issue-541	72	17	graduate	graduate	NOUN
issue-541	72	18	–	–	PUNCT
issue-541	72	19	the	the	DET
issue-541	72	20	future	future	ADJ
issue-541	72	21	accountant	accountant	NOUN
issue-541	72	22	of	of	ADP
issue-541	72	23	se	se	X
issue-541	72	24	–	–	PUNCT
issue-541	72	25	have	have	VERB
issue-541	72	26	?	?	PUNCT
issue-541	72	27	”	"	PUNCT
issue-541	73	1	the	the	DET
issue-541	73	2	following	follow	VERB
issue-541	73	3	answers	answer	NOUN
issue-541	73	4	were	be	AUX
issue-541	73	5	received	receive	VERB
issue-541	73	6	(	(	PUNCT
issue-541	73	7	table	table	NOUN
issue-541	73	8	3	3	NUM
issue-541	73	9	)	)	PUNCT
issue-541	73	10	.	.	PUNCT
issue-541	74	1	the	the	DET
issue-541	74	2	data	datum	NOUN
issue-541	74	3	of	of	ADP
issue-541	74	4	table	table	NOUN
issue-541	74	5	3	3	NUM
issue-541	74	6	show	show	VERB
issue-541	74	7	that	that	SCONJ
issue-541	74	8	67	67	NUM
issue-541	74	9	%	%	NOUN
issue-541	74	10	of	of	ADP
issue-541	74	11	the	the	DET
issue-541	74	12	currently	currently	ADV
issue-541	74	13	required	require	VERB
issue-541	74	14	knowledge	knowledge	NOUN
issue-541	74	15	and	and	CCONJ
issue-541	74	16	skills	skill	NOUN
issue-541	74	17	of	of	ADP
issue-541	74	18	modern	modern	ADJ
issue-541	74	19	accountants	accountant	NOUN
issue-541	74	20	are	be	AUX
issue-541	74	21	connected	connect	VERB
issue-541	74	22	with	with	ADP
issue-541	74	23	digital	digital	ADJ
issue-541	74	24	competence	competence	NOUN
issue-541	74	25	.	.	PUNCT
issue-541	75	1	that	that	PRON
issue-541	75	2	is	is	ADV
issue-541	75	3	,	,	PUNCT
issue-541	75	4	a	a	DET
issue-541	75	5	modern	modern	ADJ
issue-541	75	6	accountant	accountant	NOUN
issue-541	75	7	ca	can	AUX
issue-541	75	8	n’t	not	PART
issue-541	75	9	exist	exist	VERB
issue-541	75	10	at	at	ADV
issue-541	75	11	all	all	ADV
issue-541	75	12	without	without	ADP
issue-541	75	13	“	"	PUNCT
issue-541	75	14	digital	digital	ADJ
issue-541	75	15	»	»	PUNCT
issue-541	75	16	competence	competence	NOUN
issue-541	75	17	.	.	PUNCT
issue-541	76	1	now	now	ADV
issue-541	76	2	the	the	DET
issue-541	76	3	accountant	accountant	NOUN
issue-541	76	4	is	be	AUX
issue-541	76	5	the	the	DET
issue-541	76	6	most	most	ADV
issue-541	76	7	“	"	PUNCT
issue-541	76	8	digitized	digitize	VERB
issue-541	76	9	”	"	PUNCT
issue-541	76	10	specialist	specialist	NOUN
issue-541	76	11	at	at	ADP
issue-541	76	12	the	the	DET
issue-541	76	13	enterprise	enterprise	NOUN
issue-541	76	14	.	.	PUNCT
issue-541	77	1	further	further	ADJ
issue-541	77	2	analysis	analysis	NOUN
issue-541	77	3	of	of	ADP
issue-541	77	4	respondents	respondent	NOUN
issue-541	77	5	'	'	PART
issue-541	77	6	answers	answer	NOUN
issue-541	77	7	showed	show	VERB
issue-541	77	8	that	that	SCONJ
issue-541	77	9	nowadays	nowadays	ADV
issue-541	77	10	the	the	DET
issue-541	77	11	accountant	accountant	NOUN
issue-541	77	12	of	of	ADP
issue-541	77	13	the	the	DET
issue-541	77	14	se	se	PROPN
issue-541	77	15	and	and	CCONJ
issue-541	77	16	the	the	DET
issue-541	77	17	me	i	PRON
issue-541	77	18	performs	perform	VERB
issue-541	77	19	by	by	ADP
issue-541	77	20	himself	himself	PRON
issue-541	77	21	from	from	ADP
issue-541	77	22	69	69	NUM
issue-541	77	23	%	%	NOUN
issue-541	77	24	to	to	PART
issue-541	77	25	88	88	NUM
issue-541	77	26	%	%	NOUN
issue-541	77	27	of	of	ADP
issue-541	77	28	all	all	DET
issue-541	77	29	the	the	DET
issue-541	77	30	works	work	NOUN
issue-541	77	31	included	include	VERB
issue-541	77	32	in	in	ADP
issue-541	77	33	the	the	DET
issue-541	77	34	“	"	PUNCT
issue-541	77	35	economic	economic	ADJ
issue-541	77	36	block	block	NOUN
issue-541	77	37	”	"	PUNCT
issue-541	77	38	of	of	ADP
issue-541	77	39	enterprise	enterprise	NOUN
issue-541	77	40	management	management	NOUN
issue-541	77	41	.	.	PUNCT
issue-541	78	1	the	the	DET
issue-541	78	2	author	author	NOUN
issue-541	78	3	draws	draw	VERB
issue-541	78	4	a	a	DET
issue-541	78	5	special	special	ADJ
issue-541	78	6	attention	attention	NOUN
issue-541	78	7	to	to	ADP
issue-541	78	8	the	the	DET
issue-541	78	9	fact	fact	NOUN
issue-541	78	10	that	that	SCONJ
issue-541	78	11	the	the	DET
issue-541	78	12	list	list	NOUN
issue-541	78	13	of	of	ADP
issue-541	78	14	areas	area	NOUN
issue-541	78	15	of	of	ADP
issue-541	78	16	activity	activity	NOUN
issue-541	78	17	,	,	PUNCT
issue-541	78	18	as	as	ADV
issue-541	78	19	well	well	ADV
issue-541	78	20	as	as	ADP
issue-541	78	21	the	the	DET
issue-541	78	22	required	required	ADJ
issue-541	78	23	skills	skill	NOUN
issue-541	78	24	of	of	ADP
issue-541	78	25	the	the	DET
issue-541	78	26	accountant	accountant	NOUN
issue-541	78	27	of	of	ADP
issue-541	78	28	the	the	DET
issue-541	78	29	se	se	PROPN
issue-541	78	30	and	and	CCONJ
issue-541	78	31	me	i	PRON
issue-541	78	32	(	(	PUNCT
issue-541	78	33	table	table	NOUN
issue-541	78	34	3	3	NUM
issue-541	78	35	)	)	PUNCT
issue-541	78	36	,	,	PUNCT
issue-541	78	37	is	be	AUX
issue-541	78	38	also	also	ADV
issue-541	78	39	a	a	DET
issue-541	78	40	list	list	NOUN
issue-541	78	41	of	of	ADP
issue-541	78	42	areas	area	NOUN
issue-541	78	43	for	for	ADP
issue-541	78	44	improving	improve	VERB
issue-541	78	45	the	the	DET
issue-541	78	46	training	training	NOUN
issue-541	78	47	of	of	ADP
issue-541	78	48	future	future	ADJ
issue-541	78	49	accountants	accountant	NOUN
issue-541	78	50	in	in	ADP
issue-541	78	51	the	the	DET
issue-541	78	52	current	current	ADJ
issue-541	78	53	conditions	condition	NOUN
issue-541	78	54	of	of	ADP
issue-541	78	55	the	the	DET
issue-541	78	56	evolution	evolution	NOUN
issue-541	78	57	of	of	ADP
issue-541	78	58	the	the	DET
issue-541	78	59	national	national	ADJ
issue-541	78	60	economy	economy	NOUN
issue-541	78	61	.	.	PUNCT
issue-541	79	1	the	the	DET
issue-541	79	2	above	above	ADJ
issue-541	79	3	results	result	NOUN
issue-541	79	4	of	of	ADP
issue-541	79	5	the	the	DET
issue-541	79	6	research	research	NOUN
issue-541	79	7	of	of	ADP
issue-541	79	8	the	the	DET
issue-541	79	9	“	"	PUNCT
issue-541	79	10	digital	digital	ADJ
issue-541	79	11	”	"	PUNCT
issue-541	79	12	competency	competency	NOUN
issue-541	79	13	of	of	ADP
issue-541	79	14	accountants	accountant	NOUN
issue-541	79	15	objectively	objectively	ADV
issue-541	79	16	characterize	characterize	VERB
issue-541	79	17	the	the	DET
issue-541	79	18	current	current	ADJ
issue-541	79	19	state	state	NOUN
issue-541	79	20	of	of	ADP
issue-541	79	21	their	their	PRON
issue-541	79	22	preparation	preparation	NOUN
issue-541	79	23	.	.	PUNCT
issue-541	80	1	but	but	CCONJ
issue-541	80	2	for	for	ADP
issue-541	80	3	adjustment	adjustment	NOUN
issue-541	80	4	of	of	ADP
issue-541	80	5	the	the	DET
issue-541	80	6	university	university	NOUN
issue-541	80	7	training	training	NOUN
issue-541	80	8	programs	program	NOUN
issue-541	80	9	for	for	ADP
issue-541	80	10	the	the	DET
issue-541	80	11	specialists	specialist	NOUN
issue-541	80	12	of	of	ADP
issue-541	80	13	the	the	DET
issue-541	80	14	21st	21st	ADJ
issue-541	80	15	century	century	NOUN
issue-541	80	16	,	,	PUNCT
issue-541	80	17	it	it	PRON
issue-541	80	18	is	be	AUX
issue-541	80	19	necessary	necessary	ADJ
issue-541	80	20	to	to	PART
issue-541	80	21	see	see	VERB
issue-541	80	22	and	and	CCONJ
issue-541	80	23	to	to	PART
issue-541	80	24	understand	understand	VERB
issue-541	80	25	the	the	DET
issue-541	80	26	evolution	evolution	NOUN
issue-541	80	27	and	and	CCONJ
issue-541	80	28	trends	trend	NOUN
issue-541	80	29	in	in	ADP
issue-541	80	30	the	the	DET
issue-541	80	31	development	development	NOUN
issue-541	80	32	of	of	ADP
issue-541	80	33	the	the	DET
issue-541	80	34	competences	competence	NOUN
issue-541	80	35	of	of	ADP
issue-541	80	36	the	the	DET
issue-541	80	37	engineering	engineering	NOUN
issue-541	80	38	staff	staff	NOUN
issue-541	80	39	worker	worker	NOUN
issue-541	80	40	in	in	ADP
issue-541	80	41	the	the	DET
issue-541	80	42	digital	digital	ADJ
issue-541	80	43	economy	economy	NOUN
issue-541	80	44	and	and	CCONJ
issue-541	80	45	the	the	DET
issue-541	80	46	knowledge	knowledge	NOUN
issue-541	80	47	economy	economy	NOUN
issue-541	80	48	.	.	PUNCT
issue-541	81	1	baltic	baltic	PROPN
issue-541	81	2	journal	journal	PROPN
issue-541	81	3	of	of	ADP
issue-541	81	4	economic	economic	ADJ
issue-541	81	5	studies	study	NOUN
issue-541	81	6	91	91	NUM
issue-541	81	7	vol	vol	NOUN
issue-541	81	8	.	.	PROPN
issue-541	82	1	4	4	NUM
issue-541	82	2	,	,	PUNCT
issue-541	82	3	no	no	INTJ
issue-541	82	4	.	.	NOUN
issue-541	82	5	5	5	NUM
issue-541	82	6	,	,	PUNCT
issue-541	82	7	2018	2018	NUM
issue-541	82	8	such	such	DET
issue-541	82	9	an	an	DET
issue-541	82	10	international	international	ADJ
issue-541	82	11	study	study	NOUN
issue-541	82	12	was	be	AUX
issue-541	82	13	carried	carry	VERB
issue-541	82	14	out	out	ADP
issue-541	82	15	by	by	ADP
issue-541	82	16	the	the	DET
issue-541	82	17	it	it	PROPN
issue-541	82	18	company	company	NOUN
issue-541	82	19	“	"	PUNCT
issue-541	82	20	fujitsu	fujitsu	PROPN
issue-541	82	21	”	"	PUNCT
issue-541	82	22	in	in	ADP
issue-541	82	23	2017	2017	NUM
issue-541	82	24	.	.	PUNCT
issue-541	83	1	having	having	AUX
issue-541	83	2	researched	research	VERB
issue-541	83	3	the	the	DET
issue-541	83	4	trends	trend	NOUN
issue-541	83	5	and	and	CCONJ
issue-541	83	6	peculiarities	peculiarity	NOUN
issue-541	83	7	of	of	ADP
issue-541	83	8	the	the	DET
issue-541	83	9	development	development	NOUN
issue-541	83	10	of	of	ADP
issue-541	83	11	the	the	DET
issue-541	83	12	digital	digital	ADJ
issue-541	83	13	economy	economy	NOUN
issue-541	83	14	in	in	ADP
issue-541	83	15	a	a	DET
issue-541	83	16	number	number	NOUN
issue-541	83	17	of	of	ADP
issue-541	83	18	industrialized	industrialize	VERB
issue-541	83	19	countries	country	NOUN
issue-541	83	20	(	(	PUNCT
issue-541	83	21	1600	1600	NUM
issue-541	83	22	business	business	NOUN
issue-541	83	23	leaders	leader	NOUN
issue-541	83	24	were	be	AUX
issue-541	83	25	interviewed	interview	VERB
issue-541	83	26	)	)	PUNCT
issue-541	83	27	,	,	PUNCT
issue-541	83	28	the	the	DET
issue-541	83	29	experts	expert	NOUN
issue-541	83	30	of	of	ADP
issue-541	83	31	fujitsu	fujitsu	NOUN
issue-541	83	32	not	not	PART
issue-541	83	33	only	only	ADV
issue-541	83	34	identified	identify	VERB
issue-541	83	35	the	the	DET
issue-541	83	36	problems	problem	NOUN
issue-541	83	37	of	of	ADP
issue-541	83	38	the	the	DET
issue-541	83	39	development	development	NOUN
issue-541	83	40	of	of	ADP
issue-541	83	41	digital	digital	ADJ
issue-541	83	42	technologies	technology	NOUN
issue-541	83	43	but	but	CCONJ
issue-541	83	44	also	also	ADV
issue-541	83	45	presented	present	VERB
issue-541	83	46	their	their	PRON
issue-541	83	47	vision	vision	NOUN
issue-541	83	48	of	of	ADP
issue-541	83	49	the	the	DET
issue-541	83	50	development	development	NOUN
issue-541	83	51	of	of	ADP
issue-541	83	52	employees	employee	NOUN
issue-541	83	53	’	’	PART
issue-541	83	54	competencies	competency	NOUN
issue-541	83	55	in	in	ADP
issue-541	83	56	the	the	DET
issue-541	83	57	21st	21st	ADJ
issue-541	83	58	century	century	NOUN
issue-541	83	59	(	(	PUNCT
issue-541	83	60	table	table	NOUN
issue-541	83	61	4	4	NUM
issue-541	83	62	)	)	PUNCT
issue-541	83	63	.	.	PUNCT
issue-541	84	1	the	the	DET
issue-541	84	2	data	datum	NOUN
issue-541	84	3	of	of	ADP
issue-541	84	4	table	table	NOUN
issue-541	84	5	4	4	NUM
issue-541	84	6	show	show	VERB
issue-541	84	7	that	that	SCONJ
issue-541	84	8	with	with	ADP
issue-541	84	9	the	the	DET
issue-541	84	10	growth	growth	NOUN
issue-541	84	11	of	of	ADP
issue-541	84	12	the	the	DET
issue-541	84	13	level	level	NOUN
issue-541	84	14	of	of	ADP
issue-541	84	15	industrial	industrial	ADJ
issue-541	84	16	development	development	NOUN
issue-541	84	17	of	of	ADP
issue-541	84	18	countries	country	NOUN
issue-541	84	19	,	,	PUNCT
issue-541	84	20	as	as	ADV
issue-541	84	21	well	well	ADV
issue-541	84	22	as	as	ADP
issue-541	84	23	with	with	ADP
issue-541	84	24	the	the	DET
issue-541	84	25	growth	growth	NOUN
issue-541	84	26	of	of	ADP
issue-541	84	27	the	the	DET
issue-541	84	28	level	level	NOUN
issue-541	84	29	of	of	ADP
issue-541	84	30	development	development	NOUN
issue-541	84	31	of	of	ADP
issue-541	84	32	information	information	NOUN
issue-541	84	33	and	and	CCONJ
issue-541	84	34	communication	communication	NOUN
issue-541	84	35	technologies	technology	NOUN
issue-541	84	36	,	,	PUNCT
issue-541	84	37	the	the	DET
issue-541	84	38	“	"	PUNCT
issue-541	84	39	image	image	NOUN
issue-541	84	40	”	"	PUNCT
issue-541	84	41	of	of	ADP
issue-541	84	42	a	a	DET
issue-541	84	43	competent	competent	ADJ
issue-541	84	44	young	young	ADJ
issue-541	84	45	specialist	specialist	NOUN
issue-541	84	46	is	be	AUX
issue-541	84	47	evolving	evolve	VERB
issue-541	84	48	.	.	PUNCT
issue-541	85	1	for	for	ADP
issue-541	85	2	example	example	NOUN
issue-541	85	3	,	,	PUNCT
issue-541	85	4	in	in	ADP
issue-541	85	5	spain	spain	PROPN
issue-541	85	6	(	(	PUNCT
issue-541	85	7	the	the	DET
issue-541	85	8	level	level	NOUN
issue-541	85	9	of	of	ADP
issue-541	85	10	development	development	NOUN
issue-541	85	11	–	–	PUNCT
issue-541	85	12	industry	industry	NOUN
issue-541	85	13	3.0	3.0	NUM
issue-541	85	14	)	)	PUNCT
issue-541	85	15	,	,	PUNCT
issue-541	85	16	this	this	DET
issue-541	85	17	“	"	PUNCT
issue-541	85	18	image	image	NOUN
issue-541	85	19	”	"	PUNCT
issue-541	85	20	is	be	AUX
issue-541	85	21	characterized	characterize	VERB
issue-541	85	22	by	by	ADP
issue-541	85	23	the	the	DET
issue-541	85	24	following	follow	VERB
issue-541	85	25	set	set	NOUN
issue-541	85	26	of	of	ADP
issue-541	85	27	four	four	NUM
issue-541	85	28	main	main	ADJ
issue-541	85	29	competencies	competency	NOUN
issue-541	85	30	:	:	PUNCT
issue-541	85	31	–	–	PUNCT
issue-541	85	32	on	on	ADP
issue-541	85	33	the	the	DET
issue-541	85	34	first	first	ADJ
issue-541	85	35	place	place	NOUN
issue-541	85	36	–	–	PUNCT
issue-541	85	37	high	high	ADJ
issue-541	85	38	professional	professional	ADJ
issue-541	85	39	knowledge	knowledge	NOUN
issue-541	85	40	of	of	ADP
issue-541	85	41	business	business	NOUN
issue-541	85	42	organization	organization	NOUN
issue-541	85	43	(	(	PUNCT
issue-541	85	44	i.e.	i.e.	X
issue-541	85	45	emphasis	emphasis	NOUN
issue-541	85	46	on	on	ADP
issue-541	85	47	organization	organization	NOUN
issue-541	85	48	and	and	CCONJ
issue-541	85	49	finance	finance	NOUN
issue-541	85	50	)	)	PUNCT
issue-541	85	51	;	;	PUNCT
issue-541	85	52	–	–	PUNCT
issue-541	85	53	on	on	ADP
issue-541	85	54	the	the	DET
issue-541	85	55	second	second	ADJ
issue-541	85	56	–	–	PUNCT
issue-541	85	57	use	use	NOUN
issue-541	85	58	of	of	ADP
issue-541	85	59	digital	digital	ADJ
issue-541	85	60	technologies	technology	NOUN
issue-541	85	61	;	;	PUNCT
issue-541	85	62	–	–	PUNCT
issue-541	85	63	on	on	ADP
issue-541	85	64	the	the	DET
issue-541	85	65	third	third	ADJ
issue-541	85	66	–	–	PUNCT
issue-541	85	67	use	use	NOUN
issue-541	85	68	of	of	ADP
issue-541	85	69	creative	creative	ADJ
issue-541	85	70	abilities	ability	NOUN
issue-541	85	71	and	and	CCONJ
issue-541	85	72	development	development	NOUN
issue-541	85	73	of	of	ADP
issue-541	85	74	imagination	imagination	NOUN
issue-541	85	75	;	;	PUNCT
issue-541	85	76	–	–	PUNCT
issue-541	85	77	on	on	ADP
issue-541	85	78	the	the	DET
issue-541	85	79	fourth	fourth	ADJ
issue-541	85	80	–	–	PUNCT
issue-541	85	81	ability	ability	NOUN
issue-541	85	82	to	to	PART
issue-541	85	83	logical	logical	ADJ
issue-541	85	84	thinking	thinking	NOUN
issue-541	85	85	and	and	CCONJ
issue-541	85	86	analysis	analysis	NOUN
issue-541	85	87	.	.	PUNCT
issue-541	86	1	in	in	ADP
issue-541	86	2	germany	germany	PROPN
issue-541	86	3	(	(	PUNCT
issue-541	86	4	the	the	DET
issue-541	86	5	level	level	NOUN
issue-541	86	6	of	of	ADP
issue-541	86	7	development	development	NOUN
issue-541	86	8	–	–	PUNCT
issue-541	86	9	industry	industry	NOUN
issue-541	86	10	4.0	4.0	NUM
issue-541	86	11	)	)	PUNCT
issue-541	86	12	,	,	PUNCT
issue-541	86	13	this	this	DET
issue-541	86	14	“	"	PUNCT
issue-541	86	15	image	image	NOUN
issue-541	86	16	”	"	PUNCT
issue-541	86	17	is	be	AUX
issue-541	86	18	characterized	characterize	VERB
issue-541	86	19	by	by	ADP
issue-541	86	20	the	the	DET
issue-541	86	21	same	same	ADJ
issue-541	86	22	set	set	NOUN
issue-541	86	23	of	of	ADP
issue-541	86	24	four	four	NUM
issue-541	86	25	main	main	ADJ
issue-541	86	26	competences	competence	NOUN
issue-541	86	27	,	,	PUNCT
issue-541	86	28	but	but	CCONJ
issue-541	86	29	with	with	ADP
issue-541	86	30	a	a	DET
issue-541	86	31	different	different	ADJ
issue-541	86	32	priority	priority	NOUN
issue-541	86	33	:	:	PUNCT
issue-541	86	34	–	–	PUNCT
issue-541	86	35	on	on	ADP
issue-541	86	36	the	the	DET
issue-541	86	37	first	first	ADJ
issue-541	86	38	place	place	NOUN
issue-541	86	39	–	–	PUNCT
issue-541	86	40	use	use	NOUN
issue-541	86	41	of	of	ADP
issue-541	86	42	creative	creative	ADJ
issue-541	86	43	abilities	ability	NOUN
issue-541	86	44	and	and	CCONJ
issue-541	86	45	development	development	NOUN
issue-541	86	46	of	of	ADP
issue-541	86	47	imagination	imagination	NOUN
issue-541	86	48	;	;	PUNCT
issue-541	86	49	–	–	PUNCT
issue-541	86	50	on	on	ADP
issue-541	86	51	the	the	DET
issue-541	86	52	second	second	ADJ
issue-541	86	53	–	–	PUNCT
issue-541	86	54	use	use	NOUN
issue-541	86	55	of	of	ADP
issue-541	86	56	digital	digital	ADJ
issue-541	86	57	technologies	technology	NOUN
issue-541	86	58	;	;	PUNCT
issue-541	86	59	–	–	PUNCT
issue-541	86	60	on	on	ADP
issue-541	86	61	the	the	DET
issue-541	86	62	third	third	ADJ
issue-541	86	63	–	–	PUNCT
issue-541	86	64	the	the	DET
issue-541	86	65	ability	ability	NOUN
issue-541	86	66	to	to	PART
issue-541	86	67	logical	logical	ADJ
issue-541	86	68	thinking	thinking	NOUN
issue-541	86	69	and	and	CCONJ
issue-541	86	70	analysis	analysis	NOUN
issue-541	86	71	;	;	PUNCT
issue-541	86	72	–	–	PUNCT
issue-541	86	73	on	on	ADP
issue-541	86	74	the	the	DET
issue-541	86	75	fourth	fourth	ADJ
issue-541	86	76	–	–	PUNCT
issue-541	86	77	professional	professional	ADJ
issue-541	86	78	knowledge	knowledge	NOUN
issue-541	86	79	of	of	ADP
issue-541	86	80	the	the	DET
issue-541	86	81	specifics	specific	NOUN
issue-541	86	82	of	of	ADP
issue-541	86	83	the	the	DET
issue-541	86	84	business	business	NOUN
issue-541	86	85	organization	organization	NOUN
issue-541	86	86	.	.	PUNCT
issue-541	87	1	in	in	ADP
issue-541	87	2	japan	japan	PROPN
issue-541	87	3	(	(	PUNCT
issue-541	87	4	the	the	DET
issue-541	87	5	level	level	NOUN
issue-541	87	6	of	of	ADP
issue-541	87	7	development	development	NOUN
issue-541	87	8	–	–	PUNCT
issue-541	87	9	industry	industry	NOUN
issue-541	87	10	5.0	5.0	NUM
issue-541	87	11	,	,	PUNCT
issue-541	87	12	society	society	NOUN
issue-541	87	13	5.0	5.0	NUM
issue-541	87	14	)	)	PUNCT
issue-541	87	15	,	,	PUNCT
issue-541	87	16	this	this	DET
issue-541	87	17	“	"	PUNCT
issue-541	87	18	image	image	NOUN
issue-541	87	19	”	"	PUNCT
issue-541	87	20	is	be	AUX
issue-541	87	21	characterized	characterize	VERB
issue-541	87	22	by	by	ADP
issue-541	87	23	a	a	DET
issue-541	87	24	different	different	ADJ
issue-541	87	25	set	set	NOUN
issue-541	87	26	of	of	ADP
issue-541	87	27	four	four	NUM
issue-541	87	28	main	main	ADJ
issue-541	87	29	competencies	competency	NOUN
issue-541	87	30	and	and	CCONJ
issue-541	87	31	with	with	ADP
issue-541	87	32	their	their	PRON
issue-541	87	33	other	other	ADJ
issue-541	87	34	priorities	priority	NOUN
issue-541	87	35	:	:	PUNCT
issue-541	87	36	–	–	PUNCT
issue-541	87	37	on	on	ADP
issue-541	87	38	the	the	DET
issue-541	87	39	first	first	ADJ
issue-541	87	40	place	place	NOUN
issue-541	87	41	–	–	PUNCT
issue-541	87	42	use	use	NOUN
issue-541	87	43	of	of	ADP
issue-541	87	44	high	high	ADJ
issue-541	87	45	creative	creative	ADJ
issue-541	87	46	abilities	ability	NOUN
issue-541	87	47	and	and	CCONJ
issue-541	87	48	development	development	NOUN
issue-541	87	49	of	of	ADP
issue-541	87	50	imagination	imagination	NOUN
issue-541	87	51	(	(	PUNCT
issue-541	87	52	human	human	ADJ
issue-541	87	53	activity	activity	NOUN
issue-541	87	54	becomes	become	VERB
issue-541	87	55	more	more	ADV
issue-541	87	56	intellectual	intellectual	ADJ
issue-541	87	57	)	)	PUNCT
issue-541	87	58	;	;	PUNCT
issue-541	87	59	table	table	NOUN
issue-541	87	60	3	3	NUM
issue-541	87	61	the	the	DET
issue-541	87	62	list	list	NOUN
issue-541	87	63	of	of	ADP
issue-541	87	64	knowledge	knowledge	NOUN
issue-541	87	65	and	and	CCONJ
issue-541	87	66	competencies	competency	NOUN
issue-541	87	67	of	of	ADP
issue-541	87	68	accountants	accountant	NOUN
issue-541	87	69	demanded	demand	VERB
issue-541	87	70	at	at	ADP
issue-541	87	71	the	the	DET
issue-541	87	72	enterprises	enterprise	NOUN
issue-541	87	73	ser	ser	NOUN
issue-541	87	74	.	.	PUNCT
issue-541	88	1	no	no	INTJ
issue-541	88	2	.	.	PUNCT
issue-541	89	1	name	name	NOUN
issue-541	89	2	of	of	ADP
issue-541	89	3	demanded	demand	VERB
issue-541	89	4	knowledge	knowledge	NOUN
issue-541	89	5	and	and	CCONJ
issue-541	89	6	competences	competence	NOUN
issue-541	89	7	the	the	DET
issue-541	89	8	number	number	NOUN
issue-541	89	9	of	of	ADP
issue-541	89	10	respondents	respondent	NOUN
issue-541	89	11	who	who	PRON
issue-541	89	12	noted	note	VERB
issue-541	89	13	the	the	DET
issue-541	89	14	importance	importance	NOUN
issue-541	89	15	of	of	ADP
issue-541	89	16	this	this	DET
issue-541	89	17	position	position	NOUN
issue-541	89	18	,	,	PUNCT
issue-541	89	19	%	%	NOUN
issue-541	89	20	1	1	NUM
issue-541	89	21	national	national	ADJ
issue-541	89	22	accounting	accounting	NOUN
issue-541	89	23	standards	standard	NOUN
issue-541	89	24	(	(	PUNCT
issue-541	89	25	regulations	regulation	NOUN
issue-541	89	26	)	)	PUNCT
issue-541	89	27	57	57	NUM
issue-541	89	28	2	2	NUM
issue-541	89	29	international	international	ADJ
issue-541	89	30	accounting	accounting	NOUN
issue-541	89	31	standards	standard	NOUN
issue-541	89	32	10	10	NUM
issue-541	89	33	3	3	NUM
issue-541	89	34	the	the	DET
issue-541	89	35	content	content	NOUN
issue-541	89	36	,	,	PUNCT
issue-541	89	37	structure	structure	NOUN
issue-541	89	38	and	and	CCONJ
issue-541	89	39	main	main	ADJ
issue-541	89	40	regulations	regulation	NOUN
issue-541	89	41	of	of	ADP
issue-541	89	42	the	the	DET
issue-541	89	43	tax	tax	NOUN
issue-541	89	44	code	code	NOUN
issue-541	89	45	of	of	ADP
issue-541	89	46	ukraine	ukraine	PROPN
issue-541	89	47	67	67	NUM
issue-541	89	48	4	4	NUM
issue-541	89	49	practical	practical	ADJ
issue-541	89	50	skills	skill	NOUN
issue-541	89	51	of	of	ADP
issue-541	89	52	work	work	NOUN
issue-541	89	53	with	with	ADP
issue-541	89	54	accounting	accounting	NOUN
issue-541	89	55	programs	program	NOUN
issue-541	89	56	:	:	PUNCT
issue-541	89	57	1c	1c	NOUN
issue-541	89	58	:	:	PUNCT
issue-541	89	59	enterprise	enterprise	NOUN
issue-541	89	60	,	,	PUNCT
issue-541	89	61	1c	1c	NOUN
issue-541	89	62	:	:	PUNCT
issue-541	89	63	accounting	account	VERB
issue-541	89	64	for	for	ADP
issue-541	89	65	ukraine	ukraine	NOUN
issue-541	89	66	59	59	NUM
issue-541	89	67	5	5	NUM
issue-541	89	68	ability	ability	NOUN
issue-541	89	69	to	to	PART
issue-541	89	70	work	work	VERB
issue-541	89	71	with	with	ADP
issue-541	89	72	programs	program	NOUN
issue-541	89	73	:	:	PUNCT
issue-541	90	1	m.e.doc	m.e.doc	PROPN
issue-541	90	2	,	,	PUNCT
issue-541	90	3	excel	excel	VERB
issue-541	90	4	59	59	NUM
issue-541	90	5	6	6	NUM
issue-541	90	6	ability	ability	NOUN
issue-541	90	7	to	to	PART
issue-541	90	8	work	work	VERB
issue-541	90	9	with	with	ADP
issue-541	90	10	reference	reference	NOUN
issue-541	90	11	and	and	CCONJ
issue-541	90	12	information	information	NOUN
issue-541	90	13	systems	system	NOUN
issue-541	90	14	:	:	PUNCT
issue-541	90	15	league	league	NOUN
issue-541	90	16	:	:	PUNCT
issue-541	91	1	law	law	NOUN
issue-541	91	2	,	,	PUNCT
issue-541	91	3	lawyer	lawyer	NOUN
issue-541	91	4	+	+	NOUN
issue-541	91	5	,	,	PUNCT
issue-541	91	6	sites	site	NOUN
issue-541	91	7	of	of	ADP
issue-541	91	8	gfs	gfs	PROPN
issue-541	91	9	of	of	ADP
issue-541	91	10	ukraine	ukraine	NOUN
issue-541	91	11	,	,	PUNCT
issue-541	91	12	the	the	DET
issue-541	91	13	ministry	ministry	PROPN
issue-541	91	14	of	of	ADP
issue-541	91	15	finance	finance	PROPN
issue-541	91	16	of	of	ADP
issue-541	91	17	ukraine	ukraine	PROPN
issue-541	91	18	etc	etc	X
issue-541	91	19	.	.	X
issue-541	91	20	43	43	NUM
issue-541	91	21	7	7	NUM
issue-541	91	22	knowledge	knowledge	NOUN
issue-541	91	23	of	of	ADP
issue-541	91	24	the	the	DET
issue-541	91	25	basics	basic	NOUN
issue-541	91	26	of	of	ADP
issue-541	91	27	economic	economic	ADJ
issue-541	91	28	law	law	NOUN
issue-541	91	29	,	,	PUNCT
issue-541	91	30	an	an	DET
issue-541	91	31	organization	organization	NOUN
issue-541	91	32	of	of	ADP
issue-541	91	33	contractual	contractual	ADJ
issue-541	91	34	and	and	CCONJ
issue-541	91	35	claim	claim	NOUN
issue-541	91	36	work	work	VERB
issue-541	91	37	60	60	NUM
issue-541	91	38	8	8	NUM
issue-541	91	39	knowledge	knowledge	NOUN
issue-541	91	40	of	of	ADP
issue-541	91	41	labour	labour	ADJ
issue-541	91	42	law	law	NOUN
issue-541	91	43	,	,	PUNCT
issue-541	91	44	labour	labour	PROPN
issue-541	91	45	code	code	NOUN
issue-541	91	46	of	of	ADP
issue-541	91	47	ukraine	ukraine	PROPN
issue-541	91	48	,	,	PUNCT
issue-541	91	49	staff	staff	NOUN
issue-541	91	50	records	record	VERB
issue-541	91	51	management	management	NOUN
issue-541	91	52	52	52	NUM
issue-541	91	53	9	9	NUM
issue-541	91	54	organization	organization	NOUN
issue-541	91	55	of	of	ADP
issue-541	91	56	workflow	workflow	NOUN
issue-541	91	57	at	at	ADP
issue-541	91	58	the	the	DET
issue-541	91	59	enterprise	enterprise	NOUN
issue-541	91	60	33	33	NUM
issue-541	91	61	10	10	NUM
issue-541	91	62	fundamentals	fundamental	NOUN
issue-541	91	63	of	of	ADP
issue-541	91	64	enterprise	enterprise	NOUN
issue-541	91	65	budgeting	budget	VERB
issue-541	91	66	5	5	NUM
issue-541	91	67	11	11	NUM
issue-541	91	68	organization	organization	NOUN
issue-541	91	69	of	of	ADP
issue-541	91	70	management	management	NOUN
issue-541	91	71	accounting	account	VERB
issue-541	91	72	19	19	NUM
issue-541	91	73	12	12	NUM
issue-541	91	74	fast	fast	ADJ
issue-541	91	75	typing	typing	NOUN
issue-541	91	76	skills	skill	NOUN
issue-541	91	77	29	29	NUM
issue-541	91	78	13	13	NUM
issue-541	91	79	skills	skill	NOUN
issue-541	91	80	of	of	ADP
issue-541	91	81	work	work	NOUN
issue-541	91	82	with	with	ADP
issue-541	91	83	all	all	DET
issue-541	91	84	office	office	NOUN
issue-541	91	85	equipment	equipment	NOUN
issue-541	91	86	14	14	NUM
issue-541	91	87	14	14	NUM
issue-541	91	88	skills	skill	NOUN
issue-541	91	89	of	of	ADP
issue-541	91	90	documents	document	NOUN
issue-541	91	91	’	'	PUNCT
issue-541	91	92	capture	capture	NOUN
issue-541	91	93	for	for	ADP
issue-541	91	94	creating	create	VERB
issue-541	91	95	enterprise	enterprise	NOUN
issue-541	91	96	data	datum	NOUN
issue-541	91	97	banks	bank	NOUN
issue-541	91	98	14	14	NUM
issue-541	91	99	15	15	NUM
issue-541	91	100	knowledge	knowledge	NOUN
issue-541	91	101	of	of	ADP
issue-541	91	102	foreign	foreign	ADJ
issue-541	91	103	languages	language	NOUN
issue-541	91	104	10	10	NUM
issue-541	91	105	source	source	NOUN
issue-541	91	106	:	:	PUNCT
issue-541	91	107	compiled	compile	VERB
issue-541	91	108	by	by	ADP
issue-541	91	109	the	the	DET
issue-541	91	110	author	author	NOUN
issue-541	91	111	table	table	NOUN
issue-541	91	112	4	4	NUM
issue-541	91	113	the	the	DET
issue-541	91	114	most	most	ADV
issue-541	91	115	important	important	ADJ
issue-541	91	116	competencies	competency	NOUN
issue-541	91	117	of	of	ADP
issue-541	91	118	employees	employee	NOUN
issue-541	91	119	in	in	ADP
issue-541	91	120	the	the	DET
issue-541	91	121	digital	digital	ADJ
issue-541	91	122	age	age	NOUN
issue-541	91	123	ser	ser	NOUN
issue-541	91	124	.	.	PUNCT
issue-541	92	1	no	no	INTJ
issue-541	92	2	.	.	PUNCT
issue-541	92	3	name	name	NOUN
issue-541	92	4	of	of	ADP
issue-541	92	5	competences	competence	NOUN
issue-541	92	6	,	,	PUNCT
issue-541	92	7	knowledge	knowledge	NOUN
issue-541	92	8	specific	specific	ADJ
issue-541	92	9	value	value	NOUN
issue-541	92	10	of	of	ADP
issue-541	92	11	competences	competence	NOUN
issue-541	92	12	,	,	PUNCT
issue-541	92	13	knowledge	knowledge	PROPN
issue-541	92	14	spain	spain	PROPN
issue-541	92	15	germany	germany	PROPN
issue-541	92	16	japan	japan	PROPN
issue-541	92	17	1	1	NUM
issue-541	92	18	professional	professional	ADJ
issue-541	92	19	knowledge	knowledge	NOUN
issue-541	92	20	of	of	ADP
issue-541	92	21	digital	digital	ADJ
issue-541	92	22	technologies	technology	NOUN
issue-541	92	23	18,4	18,4	NOUN
issue-541	92	24	14,6	14,6	NUM
issue-541	92	25	10,0	10,0	NUM
issue-541	92	26	2	2	NUM
issue-541	92	27	creative	creative	ADJ
issue-541	92	28	abilities	ability	NOUN
issue-541	92	29	and	and	CCONJ
issue-541	92	30	development	development	NOUN
issue-541	92	31	of	of	ADP
issue-541	92	32	imagination	imagination	NOUN
issue-541	92	33	15,5	15,5	PROPN
issue-541	93	1	15,5	15,5	NUM
issue-541	94	1	26,5	26,5	NUM
issue-541	94	2	3	3	NUM
issue-541	94	3	professional	professional	ADJ
issue-541	94	4	knowledge	knowledge	NOUN
issue-541	94	5	in	in	ADP
issue-541	94	6	a	a	DET
issue-541	94	7	particular	particular	ADJ
issue-541	94	8	industry	industry	NOUN
issue-541	94	9	7,8	7,8	NUM
issue-541	94	10	9,7	9,7	NUM
issue-541	94	11	10,4	10,4	NUM
issue-541	94	12	4	4	NUM
issue-541	94	13	professional	professional	ADJ
issue-541	94	14	knowledge	knowledge	NOUN
issue-541	94	15	of	of	ADP
issue-541	94	16	the	the	DET
issue-541	94	17	specifics	specific	NOUN
issue-541	94	18	of	of	ADP
issue-541	94	19	the	the	DET
issue-541	94	20	business	business	NOUN
issue-541	94	21	organization	organization	NOUN
issue-541	94	22	18,4	18,4	NOUN
issue-541	94	23	11,7	11,7	NUM
issue-541	94	24	8,1	8,1	NUM
issue-541	94	25	5	5	NUM
issue-541	94	26	ability	ability	NOUN
issue-541	94	27	to	to	PART
issue-541	94	28	logical	logical	ADJ
issue-541	94	29	thinking	thinking	NOUN
issue-541	94	30	and	and	CCONJ
issue-541	94	31	analysis	analysis	NOUN
issue-541	94	32	11,7	11,7	ADJ
issue-541	94	33	12,6	12,6	NUM
issue-541	94	34	7,8	7,8	NUM
issue-541	94	35	6	6	NUM
issue-541	94	36	knowledge	knowledge	NOUN
issue-541	94	37	in	in	ADP
issue-541	94	38	the	the	DET
issue-541	94	39	field	field	NOUN
issue-541	94	40	of	of	ADP
issue-541	94	41	special	special	ADJ
issue-541	94	42	and	and	CCONJ
issue-541	94	43	human	human	ADJ
issue-541	94	44	sciences	science	NOUN
issue-541	94	45	7,8	7,8	NUM
issue-541	94	46	8,7	8,7	NUM
issue-541	94	47	3,6	3,6	NUM
issue-541	94	48	7	7	NUM
issue-541	94	49	ability	ability	NOUN
issue-541	94	50	to	to	PART
issue-541	94	51	decision	decision	NOUN
issue-541	94	52	-	-	PUNCT
issue-541	94	53	making	make	VERB
issue-541	94	54	8,7	8,7	NUM
issue-541	94	55	8,7	8,7	NUM
issue-541	94	56	11,7	11,7	NUM
issue-541	94	57	8	8	NUM
issue-541	94	58	leadership	leadership	NOUN
issue-541	94	59	qualities	quality	NOUN
issue-541	94	60	6,8	6,8	NUM
issue-541	94	61	9,7	9,7	NUM
issue-541	94	62	6,5	6,5	NUM
issue-541	94	63	9	9	NUM
issue-541	94	64	sociability	sociability	NOUN
issue-541	94	65	and	and	CCONJ
issue-541	94	66	empathy	empathy	NOUN
issue-541	94	67	2,9	2,9	NUM
issue-541	94	68	5,8	5,8	NUM
issue-541	94	69	11,0	11,0	NUM
issue-541	94	70	10	10	NUM
issue-541	94	71	professional	professional	ADJ
issue-541	94	72	excellence	excellence	NOUN
issue-541	94	73	1,0	1,0	NUM
issue-541	94	74	1,0	1,0	NUM
issue-541	94	75	2,3	2,3	NUM
issue-541	94	76	source	source	NOUN
issue-541	94	77	:	:	PUNCT
issue-541	94	78	the	the	DET
issue-541	94	79	author	author	NOUN
issue-541	94	80	’s	’s	PART
issue-541	94	81	review	review	NOUN
issue-541	94	82	on	on	ADP
issue-541	94	83	the	the	DET
issue-541	94	84	basis	basis	NOUN
issue-541	94	85	of	of	ADP
issue-541	94	86	(	(	PUNCT
issue-541	94	87	fujitsu	fujitsu	PROPN
issue-541	94	88	,	,	PUNCT
issue-541	94	89	2017	2017	NUM
issue-541	94	90	)	)	PUNCT
issue-541	94	91	baltic	baltic	ADJ
issue-541	94	92	journal	journal	NOUN
issue-541	94	93	of	of	ADP
issue-541	94	94	economic	economic	ADJ
issue-541	94	95	studies	study	NOUN
issue-541	94	96	92	92	NUM
issue-541	94	97	vol	vol	NOUN
issue-541	94	98	.	.	PROPN
issue-541	95	1	4	4	NUM
issue-541	95	2	,	,	PUNCT
issue-541	95	3	no	no	INTJ
issue-541	95	4	.	.	NOUN
issue-541	95	5	5	5	NUM
issue-541	95	6	,	,	PUNCT
issue-541	95	7	2018	2018	NUM
issue-541	95	8	–	–	PUNCT
issue-541	95	9	on	on	ADP
issue-541	95	10	the	the	DET
issue-541	95	11	second	second	ADJ
issue-541	95	12	–	–	PUNCT
issue-541	95	13	ability	ability	NOUN
issue-541	95	14	to	to	PART
issue-541	95	15	make	make	VERB
issue-541	95	16	independent	independent	ADJ
issue-541	95	17	decisions	decision	NOUN
issue-541	95	18	;	;	PUNCT
issue-541	95	19	–	–	PUNCT
issue-541	95	20	on	on	ADP
issue-541	95	21	the	the	DET
issue-541	95	22	third	third	ADJ
issue-541	95	23	–	–	PUNCT
issue-541	95	24	use	use	NOUN
issue-541	95	25	of	of	ADP
issue-541	95	26	communication	communication	NOUN
issue-541	95	27	and	and	CCONJ
issue-541	95	28	empathy	empathy	NOUN
issue-541	95	29	(	(	PUNCT
issue-541	95	30	in	in	ADP
issue-541	95	31	the	the	DET
issue-541	95	32	conditions	condition	NOUN
issue-541	95	33	of	of	ADP
issue-541	95	34	collective	collective	ADJ
issue-541	95	35	creative	creative	ADJ
issue-541	95	36	activity	activity	NOUN
issue-541	95	37	)	)	PUNCT
issue-541	95	38	;	;	PUNCT
issue-541	95	39	–	–	PUNCT
issue-541	95	40	on	on	ADP
issue-541	95	41	the	the	DET
issue-541	95	42	fourth	fourth	ADJ
issue-541	95	43	–	–	PUNCT
issue-541	95	44	use	use	NOUN
issue-541	95	45	of	of	ADP
issue-541	95	46	professional	professional	ADJ
issue-541	95	47	knowledge	knowledge	NOUN
issue-541	95	48	in	in	ADP
issue-541	95	49	a	a	DET
issue-541	95	50	specific	specific	ADJ
issue-541	95	51	field	field	NOUN
issue-541	95	52	of	of	ADP
issue-541	95	53	production	production	NOUN
issue-541	95	54	(	(	PUNCT
issue-541	95	55	this	this	PRON
issue-541	95	56	is	be	AUX
issue-541	95	57	an	an	DET
issue-541	95	58	important	important	ADJ
issue-541	95	59	trend	trend	NOUN
issue-541	95	60	for	for	ADP
issue-541	95	61	the	the	DET
issue-541	95	62	development	development	NOUN
issue-541	95	63	of	of	ADP
issue-541	95	64	education	education	NOUN
issue-541	95	65	)	)	PUNCT
issue-541	95	66	.	.	PUNCT
issue-541	96	1	we	we	PRON
issue-541	96	2	note	note	VERB
issue-541	96	3	that	that	SCONJ
issue-541	96	4	“	"	PUNCT
issue-541	96	5	digital	digital	ADJ
issue-541	96	6	”	"	PUNCT
issue-541	96	7	competence	competence	NOUN
issue-541	96	8	in	in	ADP
issue-541	96	9	highly	highly	ADV
issue-541	96	10	developed	develop	VERB
issue-541	96	11	countries	country	NOUN
issue-541	96	12	is	be	AUX
issue-541	96	13	already	already	ADV
issue-541	96	14	perceived	perceive	VERB
issue-541	96	15	as	as	ADP
issue-541	96	16	a	a	DET
issue-541	96	17	necessary	necessary	ADJ
issue-541	96	18	basic	basic	ADJ
issue-541	96	19	level	level	NOUN
issue-541	96	20	of	of	ADP
issue-541	96	21	education	education	NOUN
issue-541	96	22	of	of	ADP
issue-541	96	23	a	a	DET
issue-541	96	24	young	young	ADJ
issue-541	96	25	specialist	specialist	NOUN
issue-541	96	26	,	,	PUNCT
issue-541	96	27	as	as	ADV
issue-541	96	28	well	well	ADV
issue-541	96	29	as	as	ADP
issue-541	96	30	a	a	DET
issue-541	96	31	certificate	certificate	NOUN
issue-541	96	32	of	of	ADP
issue-541	96	33	employers	employer	NOUN
issue-541	96	34	’	’	PART
issue-541	96	35	confidence	confidence	NOUN
issue-541	96	36	in	in	ADP
issue-541	96	37	the	the	DET
issue-541	96	38	level	level	NOUN
issue-541	96	39	of	of	ADP
issue-541	96	40	“	"	PUNCT
issue-541	96	41	digital	digital	ADJ
issue-541	96	42	”	"	PUNCT
issue-541	96	43	training	training	NOUN
issue-541	96	44	in	in	ADP
issue-541	96	45	universities	university	NOUN
issue-541	96	46	.	.	PUNCT
issue-541	97	1	generalization	generalization	NOUN
issue-541	97	2	of	of	ADP
issue-541	97	3	the	the	DET
issue-541	97	4	results	result	NOUN
issue-541	97	5	of	of	ADP
issue-541	97	6	research	research	NOUN
issue-541	97	7	of	of	ADP
issue-541	97	8	the	the	DET
issue-541	97	9	company	company	NOUN
issue-541	97	10	“	"	PUNCT
issue-541	97	11	fujitsu	fujitsu	PROPN
issue-541	97	12	”	"	PUNCT
issue-541	97	13	on	on	ADP
issue-541	97	14	the	the	DET
issue-541	97	15	evolution	evolution	NOUN
issue-541	97	16	of	of	ADP
issue-541	97	17	the	the	DET
issue-541	97	18	employees	employee	NOUN
issue-541	97	19	’	’	PART
issue-541	97	20	competencies	competency	NOUN
issue-541	97	21	in	in	ADP
issue-541	97	22	the	the	DET
issue-541	97	23	group	group	NOUN
issue-541	97	24	of	of	ADP
issue-541	97	25	developed	develop	VERB
issue-541	97	26	countries	country	NOUN
issue-541	97	27	shows	show	VERB
issue-541	97	28	that	that	SCONJ
issue-541	97	29	in	in	ADP
issue-541	97	30	the	the	DET
issue-541	97	31	future	future	ADJ
issue-541	97	32	digital	digital	ADJ
issue-541	97	33	society	society	NOUN
issue-541	97	34	(	(	PUNCT
issue-541	97	35	the	the	DET
issue-541	97	36	next	next	ADJ
issue-541	97	37	5	5	NUM
issue-541	97	38	years	year	NOUN
issue-541	97	39	)	)	PUNCT
issue-541	97	40	the	the	DET
issue-541	97	41	following	follow	VERB
issue-541	97	42	competencies	competency	NOUN
issue-541	97	43	will	will	AUX
issue-541	97	44	be	be	AUX
issue-541	97	45	particularly	particularly	ADV
issue-541	97	46	in	in	ADP
issue-541	97	47	demand	demand	NOUN
issue-541	97	48	:	:	PUNCT
issue-541	97	49	–	–	PUNCT
issue-541	97	50	creative	creative	ADJ
issue-541	97	51	abilities	ability	NOUN
issue-541	97	52	and	and	CCONJ
issue-541	97	53	development	development	NOUN
issue-541	97	54	of	of	ADP
issue-541	97	55	imagination	imagination	NOUN
issue-541	97	56	;	;	PUNCT
issue-541	97	57	–	–	PUNCT
issue-541	97	58	professional	professional	ADJ
issue-541	97	59	knowledge	knowledge	NOUN
issue-541	97	60	of	of	ADP
issue-541	97	61	digital	digital	ADJ
issue-541	97	62	technologies	technology	NOUN
issue-541	97	63	;	;	PUNCT
issue-541	97	64	–	–	PUNCT
issue-541	97	65	ability	ability	NOUN
issue-541	97	66	to	to	PART
issue-541	97	67	logical	logical	ADJ
issue-541	97	68	thinking	thinking	NOUN
issue-541	97	69	and	and	CCONJ
issue-541	97	70	analysis	analysis	NOUN
issue-541	97	71	;	;	PUNCT
issue-541	97	72	–	–	PUNCT
issue-541	97	73	professional	professional	ADJ
issue-541	97	74	knowledge	knowledge	NOUN
issue-541	97	75	of	of	ADP
issue-541	97	76	the	the	DET
issue-541	97	77	specifics	specific	NOUN
issue-541	97	78	of	of	ADP
issue-541	97	79	the	the	DET
issue-541	97	80	business	business	NOUN
issue-541	97	81	organization	organization	NOUN
issue-541	97	82	.	.	PUNCT
issue-541	98	1	when	when	SCONJ
issue-541	98	2	preparing	prepare	VERB
issue-541	98	3	accountants	accountant	NOUN
issue-541	98	4	for	for	ADP
issue-541	98	5	small	small	ADJ
issue-541	98	6	and	and	CCONJ
issue-541	98	7	microenterprises	microenterprise	NOUN
issue-541	98	8	in	in	ADP
issue-541	98	9	our	our	PRON
issue-541	98	10	ukrainian	ukrainian	ADJ
issue-541	98	11	reality	reality	NOUN
issue-541	98	12	,	,	PUNCT
issue-541	98	13	it	it	PRON
issue-541	98	14	is	be	AUX
issue-541	98	15	necessary	necessary	ADJ
issue-541	98	16	to	to	PART
issue-541	98	17	take	take	VERB
issue-541	98	18	into	into	ADP
issue-541	98	19	account	account	NOUN
issue-541	98	20	all	all	DET
issue-541	98	21	the	the	DET
issue-541	98	22	10	10	NUM
issue-541	98	23	competencies	competency	NOUN
issue-541	98	24	listed	list	VERB
issue-541	98	25	in	in	ADP
issue-541	98	26	table	table	NOUN
issue-541	98	27	4	4	NUM
issue-541	98	28	.	.	NOUN
issue-541	98	29	5	5	NUM
issue-541	98	30	.	.	PUNCT
issue-541	98	31	conclusions	conclusion	NOUN
issue-541	98	32	our	our	PRON
issue-541	98	33	studies	study	NOUN
issue-541	98	34	of	of	ADP
issue-541	98	35	the	the	DET
issue-541	98	36	evolution	evolution	NOUN
issue-541	98	37	of	of	ADP
issue-541	98	38	professional	professional	ADJ
issue-541	98	39	competencies	competency	NOUN
issue-541	98	40	of	of	ADP
issue-541	98	41	accountants	accountant	NOUN
issue-541	98	42	in	in	ADP
issue-541	98	43	the	the	DET
issue-541	98	44	conditions	condition	NOUN
issue-541	98	45	of	of	ADP
issue-541	98	46	the	the	DET
issue-541	98	47	development	development	NOUN
issue-541	98	48	of	of	ADP
issue-541	98	49	the	the	DET
issue-541	98	50	digital	digital	ADJ
issue-541	98	51	economy	economy	NOUN
issue-541	98	52	of	of	ADP
issue-541	98	53	ukraine	ukraine	NOUN
issue-541	98	54	made	make	VERB
issue-541	98	55	it	it	PRON
issue-541	98	56	possible	possible	ADJ
issue-541	98	57	to	to	PART
issue-541	98	58	draw	draw	VERB
issue-541	98	59	the	the	DET
issue-541	98	60	following	following	ADJ
issue-541	98	61	conclusions	conclusion	NOUN
issue-541	98	62	:	:	PUNCT
issue-541	99	1	1	1	X
issue-541	99	2	.	.	PUNCT
issue-541	99	3	the	the	DET
issue-541	99	4	general	general	ADJ
issue-541	99	5	trend	trend	NOUN
issue-541	99	6	of	of	ADP
issue-541	99	7	the	the	DET
issue-541	99	8	development	development	NOUN
issue-541	99	9	of	of	ADP
issue-541	99	10	the	the	DET
issue-541	99	11	professional	professional	ADJ
issue-541	99	12	competences	competence	NOUN
issue-541	99	13	of	of	ADP
issue-541	99	14	accountants	accountant	NOUN
issue-541	99	15	of	of	ADP
issue-541	99	16	the	the	DET
issue-541	99	17	se	se	PROPN
issue-541	99	18	and	and	CCONJ
issue-541	99	19	me	i	PRON
issue-541	99	20	is	be	AUX
issue-541	99	21	the	the	DET
issue-541	99	22	learning	learning	NOUN
issue-541	99	23	of	of	ADP
issue-541	99	24	digital	digital	ADJ
issue-541	99	25	technologies	technology	NOUN
issue-541	99	26	for	for	ADP
issue-541	99	27	the	the	DET
issue-541	99	28	implementation	implementation	NOUN
issue-541	99	29	of	of	ADP
issue-541	99	30	the	the	DET
issue-541	99	31	entire	entire	ADJ
issue-541	99	32	economic	economic	ADJ
issue-541	99	33	block	block	NOUN
issue-541	99	34	of	of	ADP
issue-541	99	35	the	the	DET
issue-541	99	36	company	company	NOUN
issue-541	99	37	’s	’s	PART
issue-541	99	38	operations	operation	NOUN
issue-541	99	39	on	on	ADP
issue-541	99	40	the	the	DET
issue-541	99	41	basis	basis	NOUN
issue-541	99	42	of	of	ADP
issue-541	99	43	existing	exist	VERB
issue-541	99	44	software	software	NOUN
issue-541	99	45	and	and	CCONJ
issue-541	99	46	cloud	cloud	NOUN
issue-541	99	47	services	service	NOUN
issue-541	99	48	.	.	PUNCT
issue-541	100	1	2	2	X
issue-541	100	2	.	.	X
issue-541	100	3	the	the	DET
issue-541	100	4	range	range	NOUN
issue-541	100	5	of	of	ADP
issue-541	100	6	functional	functional	ADJ
issue-541	100	7	duties	duty	NOUN
issue-541	100	8	and	and	CCONJ
issue-541	100	9	tasks	task	NOUN
issue-541	100	10	solved	solve	VERB
issue-541	100	11	by	by	ADP
issue-541	100	12	the	the	DET
issue-541	100	13	accountants	accountant	NOUN
issue-541	100	14	of	of	ADP
issue-541	100	15	the	the	DET
issue-541	100	16	se	se	PROPN
issue-541	100	17	and	and	CCONJ
issue-541	100	18	me	i	PRON
issue-541	100	19	at	at	ADP
issue-541	100	20	their	their	PRON
issue-541	100	21	workplaces	workplace	NOUN
issue-541	100	22	requires	require	VERB
issue-541	100	23	adjustment	adjustment	NOUN
issue-541	100	24	of	of	ADP
issue-541	100	25	the	the	DET
issue-541	100	26	plans	plan	NOUN
issue-541	100	27	of	of	ADP
issue-541	100	28	study	study	NOUN
issue-541	100	29	for	for	ADP
issue-541	100	30	their	their	PRON
issue-541	100	31	training	training	NOUN
issue-541	100	32	in	in	ADP
issue-541	100	33	educational	educational	ADJ
issue-541	100	34	institutions	institution	NOUN
issue-541	100	35	.	.	PUNCT
issue-541	101	1	in	in	ADP
issue-541	101	2	the	the	DET
issue-541	101	3	plans	plan	NOUN
issue-541	101	4	of	of	ADP
issue-541	101	5	study	study	NOUN
issue-541	101	6	,	,	PUNCT
issue-541	101	7	the	the	DET
issue-541	101	8	following	follow	VERB
issue-541	101	9	blocks	block	NOUN
issue-541	101	10	of	of	ADP
issue-541	101	11	disciplines	discipline	NOUN
issue-541	101	12	should	should	AUX
issue-541	101	13	be	be	AUX
issue-541	101	14	strengthened	strengthen	VERB
issue-541	101	15	:	:	PUNCT
issue-541	101	16	–	–	PUNCT
issue-541	101	17	management	management	NOUN
issue-541	101	18	accounting	accounting	NOUN
issue-541	101	19	;	;	PUNCT
issue-541	101	20	rationing	ration	VERB
issue-541	101	21	,	,	PUNCT
issue-541	101	22	planning	planning	NOUN
issue-541	101	23	,	,	PUNCT
issue-541	101	24	accounting	accounting	NOUN
issue-541	101	25	,	,	PUNCT
issue-541	101	26	and	and	CCONJ
issue-541	101	27	analysis	analysis	NOUN
issue-541	101	28	of	of	ADP
issue-541	101	29	the	the	DET
issue-541	101	30	use	use	NOUN
issue-541	101	31	of	of	ADP
issue-541	101	32	material	material	NOUN
issue-541	101	33	and	and	CCONJ
issue-541	101	34	energy	energy	NOUN
issue-541	101	35	resources	resource	NOUN
issue-541	101	36	;	;	PUNCT
issue-541	101	37	–	–	PUNCT
issue-541	101	38	organization	organization	NOUN
issue-541	101	39	of	of	ADP
issue-541	101	40	labour	labour	NOUN
issue-541	101	41	and	and	CCONJ
issue-541	101	42	wages	wage	NOUN
issue-541	101	43	,	,	PUNCT
issue-541	101	44	methods	method	NOUN
issue-541	101	45	of	of	ADP
issue-541	101	46	stimulation	stimulation	NOUN
issue-541	101	47	of	of	ADP
issue-541	101	48	the	the	DET
issue-541	101	49	labour	labour	NOUN
issue-541	101	50	of	of	ADP
issue-541	101	51	the	the	DET
issue-541	101	52	staff	staff	NOUN
issue-541	101	53	;	;	PUNCT
issue-541	101	54	–	–	PUNCT
issue-541	101	55	staff	staff	NOUN
issue-541	101	56	records	record	VERB
issue-541	101	57	management	management	NOUN
issue-541	101	58	,	,	PUNCT
issue-541	101	59	the	the	DET
issue-541	101	60	labour	labour	PROPN
issue-541	101	61	code	code	NOUN
issue-541	101	62	;	;	PUNCT
issue-541	101	63	–	–	PUNCT
issue-541	101	64	management	management	NOUN
issue-541	101	65	of	of	ADP
issue-541	101	66	the	the	DET
issue-541	101	67	enterprise	enterprise	NOUN
issue-541	101	68	economy	economy	NOUN
issue-541	101	69	;	;	PUNCT
issue-541	101	70	–	–	PUNCT
issue-541	101	71	business	business	NOUN
issue-541	101	72	planning	planning	NOUN
issue-541	101	73	,	,	PUNCT
issue-541	101	74	organization	organization	NOUN
issue-541	101	75	and	and	CCONJ
issue-541	101	76	analysis	analysis	NOUN
issue-541	101	77	of	of	ADP
issue-541	101	78	economic	economic	ADJ
issue-541	101	79	activities	activity	NOUN
issue-541	101	80	;	;	PUNCT
issue-541	101	81	–	–	PUNCT
issue-541	101	82	management	management	NOUN
issue-541	101	83	of	of	ADP
issue-541	101	84	finances	finance	NOUN
issue-541	101	85	and	and	CCONJ
issue-541	101	86	other	other	ADJ
issue-541	101	87	assets	asset	NOUN
issue-541	101	88	of	of	ADP
issue-541	101	89	the	the	DET
issue-541	101	90	enterprise	enterprise	NOUN
issue-541	101	91	;	;	PUNCT
issue-541	101	92	–	–	PUNCT
issue-541	101	93	economic	economic	ADJ
issue-541	101	94	law	law	NOUN
issue-541	101	95	,	,	PUNCT
issue-541	101	96	an	an	DET
issue-541	101	97	organization	organization	NOUN
issue-541	101	98	of	of	ADP
issue-541	101	99	contractual	contractual	ADJ
issue-541	101	100	and	and	CCONJ
issue-541	101	101	claim	claim	VERB
issue-541	101	102	work	work	NOUN
issue-541	101	103	.	.	PUNCT
issue-541	102	1	3	3	X
issue-541	102	2	.	.	X
issue-541	102	3	it	it	PRON
issue-541	102	4	is	be	AUX
issue-541	102	5	necessary	necessary	ADJ
issue-541	102	6	to	to	PART
issue-541	102	7	introduce	introduce	VERB
issue-541	102	8	in	in	ADP
issue-541	102	9	the	the	DET
issue-541	102	10	practice	practice	NOUN
issue-541	102	11	of	of	ADP
issue-541	102	12	the	the	DET
issue-541	102	13	teaching	teaching	NOUN
issue-541	102	14	of	of	ADP
issue-541	102	15	all	all	DET
issue-541	102	16	special	special	ADJ
issue-541	102	17	disciplines	discipline	NOUN
issue-541	102	18	practical	practical	ADJ
issue-541	102	19	training	training	NOUN
issue-541	102	20	with	with	ADP
issue-541	102	21	the	the	DET
issue-541	102	22	use	use	NOUN
issue-541	102	23	of	of	ADP
issue-541	102	24	progressive	progressive	ADJ
issue-541	102	25	software	software	NOUN
issue-541	102	26	of	of	ADP
issue-541	102	27	aws	aw	NOUN
issue-541	102	28	of	of	ADP
issue-541	102	29	the	the	DET
issue-541	102	30	accountant	accountant	NOUN
issue-541	102	31	.	.	PUNCT
issue-541	103	1	tasks	task	NOUN
issue-541	103	2	and	and	CCONJ
issue-541	103	3	examples	example	NOUN
issue-541	103	4	for	for	ADP
issue-541	103	5	all	all	DET
issue-541	103	6	disciplines	discipline	NOUN
issue-541	103	7	should	should	AUX
issue-541	103	8	be	be	AUX
issue-541	103	9	taken	take	VERB
issue-541	103	10	from	from	ADP
issue-541	103	11	the	the	DET
issue-541	103	12	real	real	ADJ
issue-541	103	13	economic	economic	ADJ
issue-541	103	14	practice	practice	NOUN
issue-541	103	15	of	of	ADP
issue-541	103	16	enterprises	enterprise	NOUN
issue-541	103	17	and	and	CCONJ
issue-541	103	18	deliberately	deliberately	ADV
issue-541	103	19	oriented	orient	VERB
issue-541	103	20	towards	towards	ADP
issue-541	103	21	the	the	DET
issue-541	103	22	application	application	NOUN
issue-541	103	23	of	of	ADP
issue-541	103	24	specific	specific	ADJ
issue-541	103	25	software	software	NOUN
issue-541	103	26	.	.	PUNCT
issue-541	104	1	a	a	DET
issue-541	104	2	graduate	graduate	NOUN
issue-541	104	3	should	should	AUX
issue-541	104	4	be	be	AUX
issue-541	104	5	100	100	NUM
issue-541	104	6	%	%	NOUN
issue-541	104	7	prepared	prepared	ADJ
issue-541	104	8	for	for	ADP
issue-541	104	9	work	work	NOUN
issue-541	104	10	at	at	ADP
issue-541	104	11	the	the	DET
issue-541	104	12	aws	aws	NOUN
issue-541	104	13	of	of	ADP
issue-541	104	14	the	the	DET
issue-541	104	15	company	company	NOUN
issue-541	104	16	’s	’s	PART
issue-541	104	17	accountant	accountant	NOUN
issue-541	104	18	.	.	PUNCT
issue-541	105	1	4	4	X
issue-541	105	2	.	.	X
issue-541	105	3	to	to	PART
issue-541	105	4	introduce	introduce	VERB
issue-541	105	5	in	in	ADP
issue-541	105	6	the	the	DET
issue-541	105	7	universities	university	NOUN
issue-541	105	8	the	the	DET
issue-541	105	9	practice	practice	NOUN
issue-541	105	10	of	of	ADP
issue-541	105	11	attracting	attract	VERB
issue-541	105	12	specialized	specialized	ADJ
issue-541	105	13	training	training	NOUN
issue-541	105	14	firms	firm	NOUN
issue-541	105	15	to	to	PART
issue-541	105	16	automate	automate	VERB
issue-541	105	17	accounting	accounting	NOUN
issue-541	105	18	for	for	ADP
issue-541	105	19	internships	internship	NOUN
issue-541	105	20	and	and	CCONJ
issue-541	105	21	attestation	attestation	NOUN
issue-541	105	22	of	of	ADP
issue-541	105	23	graduate	graduate	ADJ
issue-541	105	24	accountants	accountant	NOUN
issue-541	105	25	for	for	ADP
issue-541	105	26	mastering	master	VERB
issue-541	105	27	basic	basic	ADJ
issue-541	105	28	accounting	accounting	NOUN
issue-541	105	29	and	and	CCONJ
issue-541	105	30	analytical	analytical	ADJ
issue-541	105	31	programs	program	NOUN
issue-541	105	32	(	(	PUNCT
issue-541	105	33	1c	1c	NOUN
issue-541	105	34	:	:	PUNCT
issue-541	105	35	accounting	account	VERB
issue-541	105	36	for	for	ADP
issue-541	105	37	ukraine	ukraine	NOUN
issue-541	105	38	,	,	PUNCT
issue-541	105	39	sail	sail	NOUN
issue-541	105	40	etc	etc	X
issue-541	105	41	.	.	PUNCT
issue-541	105	42	)	)	PUNCT
issue-541	105	43	.	.	PUNCT
issue-541	106	1	references	reference	NOUN
issue-541	106	2	:	:	PUNCT
issue-541	106	3	alaverdova	alaverdova	NUM
issue-541	106	4	,	,	PUNCT
issue-541	106	5	t.	t.	PROPN
issue-541	106	6	p.	p.	PROPN
issue-541	106	7	(	(	PUNCT
issue-541	106	8	2012	2012	NUM
issue-541	106	9	)	)	PUNCT
issue-541	106	10	.	.	PUNCT
issue-541	107	1	on	on	ADP
issue-541	107	2	the	the	DET
issue-541	107	3	issue	issue	NOUN
issue-541	107	4	of	of	ADP
issue-541	107	5	basic	basic	ADJ
issue-541	107	6	professional	professional	ADJ
issue-541	107	7	education	education	NOUN
issue-541	107	8	of	of	ADP
issue-541	107	9	accountants	accountant	NOUN
issue-541	107	10	for	for	ADP
issue-541	107	11	small	small	ADJ
issue-541	107	12	business	business	NOUN
issue-541	107	13	.	.	PUNCT
issue-541	108	1	retrieved	retrieve	VERB
issue-541	108	2	march	march	PROPN
issue-541	108	3	,	,	PUNCT
issue-541	108	4	2017	2017	NUM
issue-541	108	5	from	from	ADP
issue-541	108	6	:	:	PUNCT
issue-541	108	7	http://www.sworld.com.ua/index.php/uk/economy-412/accounting-andauditing-412/15774-412-0218	http://www.sworld.com.ua/index.php/uk/economy-412/accounting-andauditing-412/15774-412-0218	X
issue-541	108	8	(	(	PUNCT
issue-541	108	9	in	in	ADP
issue-541	108	10	russian	russian	ADJ
issue-541	108	11	)	)	PUNCT
issue-541	108	12	fujitsu	fujitsu	PROPN
issue-541	108	13	(	(	PUNCT
issue-541	108	14	2017	2017	NUM
issue-541	108	15	)	)	PUNCT
issue-541	108	16	.	.	PUNCT
issue-541	109	1	fujitsu	fujitsu	PROPN
issue-541	109	2	technology	technology	PROPN
issue-541	109	3	and	and	CCONJ
issue-541	109	4	service	service	NOUN
issue-541	109	5	vision	vision	NOUN
issue-541	109	6	.	.	PUNCT
issue-541	110	1	retrieved	retrieve	VERB
issue-541	110	2	march	march	PROPN
issue-541	110	3	,	,	PUNCT
issue-541	110	4	2017	2017	NUM
issue-541	110	5	from	from	ADP
issue-541	110	6	:	:	PUNCT
issue-541	110	7	http://www.fujitsu.com/	http://www.fujitsu.com/	NOUN
issue-541	110	8	global	global	ADJ
issue-541	110	9	/	/	SYM
issue-541	110	10	microsite	microsite	NOUN
issue-541	110	11	/	/	SYM
issue-541	110	12	vision	vision	NOUN
issue-541	110	13	/	/	SYM
issue-541	110	14	insightful	insightful	ADJ
issue-541	110	15	-	-	PUNCT
issue-541	110	16	stories	story	NOUN
issue-541	110	17	/	/	SYM
issue-541	110	18	survey1/	survey1/	PROPN
issue-541	110	19	getman	getman	NOUN
issue-541	110	20	,	,	PUNCT
issue-541	110	21	v.	v.	PROPN
issue-541	110	22	g.	g.	PROPN
issue-541	110	23	(	(	PUNCT
issue-541	110	24	2010	2010	NUM
issue-541	110	25	)	)	PUNCT
issue-541	110	26	.	.	PUNCT
issue-541	111	1	modern	modern	ADJ
issue-541	111	2	approaches	approach	NOUN
issue-541	111	3	to	to	ADP
issue-541	111	4	university	university	NOUN
issue-541	111	5	training	training	NOUN
issue-541	111	6	of	of	ADP
issue-541	111	7	accountants	accountant	NOUN
issue-541	111	8	and	and	CCONJ
issue-541	111	9	auditors	auditor	NOUN
issue-541	111	10	.	.	PUNCT
issue-541	112	1	journal	journal	NOUN
issue-541	112	2	of	of	ADP
issue-541	112	3	accounting	account	VERB
issue-541	112	4	in	in	ADP
issue-541	112	5	publishing	publishing	NOUN
issue-541	112	6	and	and	CCONJ
issue-541	112	7	printing	printing	NOUN
issue-541	112	8	,	,	PUNCT
issue-541	112	9	11(251	11(251	PROPN
issue-541	112	10	)	)	PUNCT
issue-541	112	11	,	,	PUNCT
issue-541	112	12	2	2	NUM
issue-541	112	13	-	-	SYM
issue-541	112	14	11	11	NUM
issue-541	112	15	.	.	PUNCT
issue-541	113	1	(	(	PUNCT
issue-541	113	2	in	in	ADP
issue-541	113	3	russian	russian	ADJ
issue-541	113	4	)	)	PUNCT
issue-541	113	5	hitachi	hitachi	PROPN
issue-541	113	6	data	data	PROPN
issue-541	113	7	systems	system	NOUN
issue-541	113	8	(	(	PUNCT
issue-541	113	9	2016	2016	NUM
issue-541	113	10	)	)	PUNCT
issue-541	113	11	.	.	PUNCT
issue-541	114	1	in	in	ADP
issue-541	114	2	the	the	DET
issue-541	114	3	next	next	ADJ
issue-541	114	4	two	two	NUM
issue-541	114	5	years	year	NOUN
issue-541	114	6	the	the	DET
issue-541	114	7	business	business	NOUN
issue-541	114	8	is	be	AUX
issue-541	114	9	waiting	wait	VERB
issue-541	114	10	for	for	ADP
issue-541	114	11	rapid	rapid	ADJ
issue-541	114	12	digital	digital	ADJ
issue-541	114	13	changes	change	NOUN
issue-541	114	14	.	.	PUNCT
issue-541	115	1	retrieved	retrieve	VERB
issue-541	115	2	march	march	PROPN
issue-541	115	3	,	,	PUNCT
issue-541	115	4	2017	2017	NUM
issue-541	115	5	from	from	ADP
issue-541	115	6	:	:	PUNCT
issue-541	115	7	http://www.hitachivantara.com/ru-ru/news-resources/press-releases/2016/ru161129.html	http://www.hitachivantara.com/ru-ru/news-resources/press-releases/2016/ru161129.html	PROPN
issue-541	115	8	kuklin	kuklin	PROPN
issue-541	115	9	,	,	PUNCT
issue-541	115	10	o.	o.	PROPN
issue-541	116	1	v.	v.	PROPN
issue-541	116	2	(	(	PUNCT
issue-541	116	3	2011	2011	NUM
issue-541	116	4	)	)	PUNCT
issue-541	116	5	.	.	PUNCT
issue-541	117	1	modernization	modernization	NOUN
issue-541	117	2	of	of	ADP
issue-541	117	3	higher	high	ADJ
issue-541	117	4	education	education	NOUN
issue-541	117	5	in	in	ADP
issue-541	117	6	ukraine	ukraine	NOUN
issue-541	117	7	:	:	PUNCT
issue-541	117	8	strategic	strategic	ADJ
issue-541	117	9	principles	principle	NOUN
issue-541	117	10	,	,	PUNCT
issue-541	117	11	trends	trend	NOUN
issue-541	117	12	and	and	CCONJ
issue-541	117	13	directions	direction	NOUN
issue-541	117	14	of	of	ADP
issue-541	117	15	implementation	implementation	NOUN
issue-541	117	16	.	.	PUNCT
issue-541	118	1	journal	journal	NOUN
issue-541	118	2	of	of	ADP
issue-541	118	3	scientific	scientific	ADJ
issue-541	118	4	reporter	reporter	NOUN
issue-541	118	5	of	of	ADP
issue-541	118	6	csiem	csiem	PROPN
issue-541	118	7	,	,	PUNCT
issue-541	118	8	4(12	4(12	NUM
issue-541	118	9	)	)	PUNCT
issue-541	118	10	,	,	PUNCT
issue-541	118	11	34	34	NUM
issue-541	118	12	-	-	SYM
issue-541	118	13	39	39	NUM
issue-541	118	14	.	.	PUNCT
issue-541	119	1	(	(	PUNCT
issue-541	119	2	in	in	ADP
issue-541	119	3	ukrainian	ukrainian	ADJ
issue-541	119	4	)	)	PUNCT
issue-541	119	5	lukin	lukin	NOUN
issue-541	119	6	,	,	PUNCT
issue-541	119	7	v.	v.	ADP
issue-541	119	8	a.	a.	NOUN
issue-541	119	9	(	(	PUNCT
issue-541	119	10	2013	2013	NUM
issue-541	119	11	)	)	PUNCT
issue-541	119	12	.	.	PUNCT
issue-541	120	1	formation	formation	NOUN
issue-541	120	2	of	of	ADP
issue-541	120	3	accounting	accounting	NOUN
issue-541	120	4	training	training	NOUN
issue-541	120	5	programs	program	NOUN
issue-541	120	6	in	in	ADP
issue-541	120	7	ukrainian	ukrainian	ADJ
issue-541	120	8	universities	university	NOUN
issue-541	120	9	.	.	PUNCT
issue-541	121	1	journal	journal	PROPN
issue-541	121	2	of	of	ADP
issue-541	121	3	business	business	NOUN
issue-541	121	4	inform	inform	NOUN
issue-541	121	5	,	,	PUNCT
issue-541	121	6	1	1	NUM
issue-541	121	7	,	,	PUNCT
issue-541	121	8	252	252	NUM
issue-541	121	9	-	-	SYM
issue-541	121	10	257	257	NUM
issue-541	121	11	.	.	PUNCT
issue-541	122	1	(	(	PUNCT
issue-541	122	2	in	in	ADP
issue-541	122	3	ukrainian	ukrainian	ADJ
issue-541	122	4	)	)	PUNCT
issue-541	122	5	gf	gf	PROPN
issue-541	122	6	k	k	PROPN
issue-541	122	7	&	&	CCONJ
issue-541	122	8	bitrix	bitrix	VERB
issue-541	122	9	24	24	NUM
issue-541	122	10	(	(	PUNCT
issue-541	122	11	2016	2016	NUM
issue-541	122	12	)	)	PUNCT
issue-541	122	13	.	.	PUNCT
issue-541	123	1	remote	remote	ADJ
issue-541	123	2	work	work	NOUN
issue-541	123	3	in	in	ADP
issue-541	123	4	ukraine	ukraine	NOUN
issue-541	123	5	:	:	PUNCT
issue-541	123	6	statistics	statistic	NOUN
issue-541	123	7	and	and	CCONJ
issue-541	123	8	forecasts	forecast	NOUN
issue-541	123	9	from	from	ADP
issue-541	123	10	gf	gf	PROPN
issue-541	123	11	k	k	PROPN
issue-541	123	12	and	and	CCONJ
issue-541	123	13	bitrix	bitrix	VERB
issue-541	123	14	24	24	NUM
issue-541	123	15	.	.	PUNCT
issue-541	124	1	retrieved	retrieve	VERB
issue-541	124	2	march	march	PROPN
issue-541	124	3	,	,	PUNCT
issue-541	124	4	2017	2017	NUM
issue-541	124	5	from	from	ADP
issue-541	124	6	:	:	PUNCT
issue-541	124	7	http://www.hi-tech.ua/distantsionnaya-rabota-v-ukraine-statistika-i-prognozyi-ot-gfk-i	http://www.hi-tech.ua/distantsionnaya-rabota-v-ukraine-statistika-i-prognozyi-ot-gfk-i	PROPN
issue-541	124	8	bitrix-24/	bitrix-24/	PROPN
issue-541	124	9	global	global	ADJ
issue-541	124	10	education	education	PROPN
issue-541	124	11	future	future	NOUN
issue-541	124	12	(	(	PUNCT
issue-541	124	13	2016	2016	NUM
issue-541	124	14	)	)	PUNCT
issue-541	124	15	.	.	PUNCT
issue-541	125	1	skills	skill	NOUN
issue-541	125	2	of	of	ADP
issue-541	125	3	the	the	DET
issue-541	125	4	future	future	NOUN
issue-541	125	5	and	and	CCONJ
issue-541	125	6	transformation	transformation	NOUN
issue-541	125	7	of	of	ADP
issue-541	125	8	the	the	DET
issue-541	125	9	global	global	ADJ
issue-541	125	10	educational	educational	ADJ
issue-541	125	11	ecosystem	ecosystem	NOUN
issue-541	125	12	.	.	PUNCT
issue-541	126	1	retrieved	retrieve	VERB
issue-541	126	2	march	march	PROPN
issue-541	126	3	,	,	PUNCT
issue-541	126	4	2017	2017	NUM
issue-541	126	5	from	from	ADP
issue-541	126	6	:	:	PUNCT
issue-541	126	7	http://www.edu2035.org/	http://www.edu2035.org/	VERB
issue-541	126	8	state	state	NOUN
issue-541	126	9	statistics	statistic	NOUN
issue-541	126	10	service	service	NOUN
issue-541	126	11	of	of	ADP
issue-541	126	12	ukraine	ukraine	NOUN
issue-541	126	13	(	(	PUNCT
issue-541	126	14	2017	2017	NUM
issue-541	126	15	)	)	PUNCT
issue-541	126	16	.	.	PUNCT
issue-541	127	1	kyiv	kyiv	ADJ
issue-541	127	2	:	:	PUNCT
issue-541	127	3	informatsiino	informatsiino	NOUN
issue-541	127	4	-	-	PUNCT
issue-541	127	5	analitychne	analitychne	NOUN
issue-541	127	6	ahentstvo	ahentstvo	PROPN
issue-541	127	7	.	.	PUNCT
issue-541	128	1	retrieved	retrieve	VERB
issue-541	128	2	march	march	PROPN
issue-541	128	3	,	,	PUNCT
issue-541	128	4	2017	2017	NUM
issue-541	128	5	from	from	ADP
issue-541	128	6	http://www.ukrstat.gov.ua/	http://www.ukrstat.gov.ua/	PROPN
issue-541	128	7	baltic	baltic	PROPN
issue-541	128	8	journal	journal	PROPN
issue-541	128	9	of	of	ADP
issue-541	128	10	economic	economic	ADJ
issue-541	128	11	studies	study	NOUN
issue-541	128	12	93	93	NUM
issue-541	128	13	vol	vol	NOUN
issue-541	128	14	.	.	PROPN
issue-541	129	1	4	4	NUM
issue-541	129	2	,	,	PUNCT
issue-541	129	3	no	no	INTJ
issue-541	129	4	.	.	NOUN
issue-541	129	5	5	5	NUM
issue-541	129	6	,	,	PUNCT
issue-541	129	7	2018	2018	NUM
issue-541	129	8	acca	acca	NOUN
issue-541	129	9	(	(	PUNCT
issue-541	129	10	2016	2016	NUM
issue-541	129	11	)	)	PUNCT
issue-541	129	12	.	.	PUNCT
issue-541	130	1	tomorrow	tomorrow	NOUN
issue-541	130	2	's	's	PART
issue-541	130	3	world	world	NOUN
issue-541	130	4	:	:	PUNCT
issue-541	130	5	rethinking	rethink	VERB
issue-541	130	6	the	the	DET
issue-541	130	7	role	role	NOUN
issue-541	130	8	of	of	ADP
issue-541	130	9	the	the	DET
issue-541	130	10	accountant	accountant	NOUN
issue-541	130	11	.	.	PUNCT
issue-541	131	1	retrieved	retrieve	VERB
issue-541	131	2	march	march	PROPN
issue-541	131	3	,	,	PUNCT
issue-541	131	4	2017	2017	NUM
issue-541	131	5	from	from	ADP
issue-541	131	6	:	:	PUNCT
issue-541	131	7	http://future.accaglobal.com/the-future-of-accountancy/insight-articles/tomorrows-world-rethinking-the-roleof-the-accountant	http://future.accaglobal.com/the-future-of-accountancy/insight-articles/tomorrows-world-rethinking-the-roleof-the-accountant	ADJ
issue-541	131	8	mckinsey	mckinsey	PROPN
issue-541	131	9	global	global	PROPN
issue-541	131	10	institute	institute	PROPN
issue-541	131	11	(	(	PUNCT
issue-541	131	12	2017	2017	NUM
issue-541	131	13	)	)	PUNCT
issue-541	131	14	.	.	PUNCT
issue-541	132	1	what	what	PRON
issue-541	132	2	is	be	AUX
issue-541	132	3	the	the	DET
issue-541	132	4	future	future	NOUN
issue-541	132	5	of	of	ADP
issue-541	132	6	work	work	NOUN
issue-541	132	7	?	?	PUNCT
issue-541	133	1	retrieved	retrieve	VERB
issue-541	133	2	march	march	NOUN
issue-541	133	3	,	,	PUNCT
issue-541	133	4	2017	2017	NUM
issue-541	133	5	from	from	ADP
issue-541	133	6	:	:	PUNCT
issue-541	133	7	http://www.mckinsey.com/	http://www.mckinsey.com/	ADJ
issue-541	133	8	global	global	ADJ
issue-541	133	9	-	-	PUNCT
issue-541	133	10	themes	theme	NOUN
issue-541	133	11	/	/	SYM
issue-541	133	12	future	future	NOUN
issue-541	133	13	-	-	PUNCT
issue-541	133	14	of	of	ADP
issue-541	133	15	-	-	PUNCT
issue-541	133	16	organizations	organization	NOUN
issue-541	133	17	-	-	PUNCT
issue-541	133	18	and	and	CCONJ
issue-541	133	19	-	-	PUNCT
issue-541	133	20	work	work	NOUN
issue-541	133	21	/	/	SYM
issue-541	133	22	what	what	PRON
issue-541	133	23	-	-	PUNCT
issue-541	133	24	is	be	AUX
issue-541	133	25	-	-	PUNCT
issue-541	133	26	the	the	DET
issue-541	133	27	-	-	PUNCT
issue-541	133	28	future	future	NOUN
issue-541	133	29	-	-	PUNCT
issue-541	133	30	of	of	ADP
issue-541	133	31	-	-	PUNCT
issue-541	133	32	work	work	NOUN
issue-541	133	33	pwc	pwc	NOUN
issue-541	133	34	(	(	PUNCT
issue-541	133	35	2016	2016	NUM
issue-541	133	36	)	)	PUNCT
issue-541	133	37	.	.	PUNCT
issue-541	134	1	workforce	workforce	NOUN
issue-541	134	2	of	of	ADP
issue-541	134	3	the	the	DET
issue-541	134	4	future	future	NOUN
issue-541	134	5	:	:	PUNCT
issue-541	134	6	the	the	DET
issue-541	134	7	competing	compete	VERB
issue-541	134	8	forces	force	NOUN
issue-541	134	9	shaping	shape	VERB
issue-541	134	10	2030	2030	NUM
issue-541	134	11	.	.	PUNCT
issue-541	135	1	retrieved	retrieve	VERB
issue-541	135	2	march	march	PROPN
issue-541	135	3	,	,	PUNCT
issue-541	135	4	2017	2017	NUM
issue-541	135	5	from	from	ADP
issue-541	135	6	:	:	PUNCT
issue-541	135	7	http://www.pwc.com/gx/en/services/people-organisation/publications/workforce-of-the-future.html	http://www.pwc.com/gx/en/services/people-organisation/publications/workforce-of-the-future.html	PROPN
issue-541	135	8	zhyvets	zhyvet	NOUN
issue-541	135	9	,	,	PUNCT
issue-541	135	10	a.	a.	NOUN
issue-541	135	11	n.	n.	NOUN
issue-541	135	12	(	(	PUNCT
issue-541	135	13	2017	2017	NUM
issue-541	135	14	)	)	PUNCT
issue-541	135	15	.	.	PUNCT
issue-541	136	1	trends	trend	NOUN
issue-541	136	2	of	of	ADP
issue-541	136	3	professional	professional	ADJ
issue-541	136	4	competences	competence	NOUN
issue-541	136	5	development	development	NOUN
issue-541	136	6	for	for	ADP
issue-541	136	7	small	small	ADJ
issue-541	136	8	companies	company	NOUN
issue-541	136	9	’	'	PUNCT
issue-541	136	10	accountant	accountant	NOUN
issue-541	136	11	in	in	ADP
issue-541	136	12	the	the	DET
issue-541	136	13	21st	21st	ADJ
issue-541	136	14	century	century	NOUN
issue-541	136	15	.	.	PUNCT
issue-541	137	1	journal	journal	NOUN
issue-541	137	2	of	of	ADP
issue-541	137	3	actual	actual	ADJ
issue-541	137	4	problems	problem	NOUN
issue-541	137	5	of	of	ADP
issue-541	137	6	economics	economic	NOUN
issue-541	137	7	,	,	PUNCT
issue-541	137	8	6	6	NUM
issue-541	137	9	,	,	PUNCT
issue-541	137	10	204	204	NUM
issue-541	137	11	-	-	SYM
issue-541	137	12	213	213	NUM
issue-541	137	13	.	.	PUNCT
issue-541	138	1	(	(	PUNCT
issue-541	138	2	in	in	ADP
issue-541	138	3	ukrainian	ukrainian	ADJ
issue-541	138	4	)	)	PUNCT
issue-541	138	5	zubilevych	zubilevych	NOUN
issue-541	138	6	,	,	PUNCT
issue-541	138	7	s.	s.	PROPN
issue-541	138	8	ya	ya	PROPN
issue-541	138	9	.	.	PUNCT
issue-541	138	10	(	(	PUNCT
issue-541	138	11	2015	2015	NUM
issue-541	138	12	)	)	PUNCT
issue-541	138	13	.	.	PUNCT
issue-541	139	1	international	international	ADJ
issue-541	139	2	standards	standard	NOUN
issue-541	139	3	for	for	ADP
issue-541	139	4	training	train	VERB
issue-541	139	5	professional	professional	ADJ
issue-541	139	6	accountants	accountant	NOUN
issue-541	139	7	:	:	PUNCT
issue-541	139	8	"	"	PUNCT
issue-541	139	9	reboot	reboot	NOUN
issue-541	139	10	"	"	PUNCT
issue-541	139	11	.	.	PUNCT
issue-541	140	1	retrieved	retrieve	VERB
issue-541	140	2	march	march	PROPN
issue-541	140	3	,	,	PUNCT
issue-541	140	4	2017	2017	NUM
issue-541	140	5	from	from	ADP
issue-541	140	6	:	:	PUNCT
issue-541	140	7	http://uabs.edu.ua/images/stories/docs/9956/zubilevich.pdf	http://uabs.edu.ua/images/stories/docs/9956/zubilevich.pdf	PROPN
issue-541	140	8	(	(	PUNCT
issue-541	140	9	in	in	ADP
issue-541	140	10	ukrainian	ukrainian	ADJ
issue-541	140	11	)	)	PUNCT