id	sid	tid	token	lemma	pos
cjfa-41519	1	1	date	date	NOUN
cjfa-41519	1	2	of	of	ADP
cjfa-41519	1	3	submission	submission	NOUN
cjfa-41519	1	4	:	:	PUNCT
cjfa-41519	1	5	october	october	PROPN
cjfa-41519	1	6	22	22	NUM
cjfa-41519	1	7	,	,	PUNCT
cjfa-41519	1	8	2021	2021	NUM
cjfa-41519	1	9	;	;	PUNCT
cjfa-41519	1	10	date	date	NOUN
cjfa-41519	1	11	of	of	ADP
cjfa-41519	1	12	acceptance	acceptance	NOUN
cjfa-41519	1	13	:	:	PUNCT
cjfa-41519	1	14	december	december	PROPN
cjfa-41519	1	15	13	13	NUM
cjfa-41519	1	16	,	,	PUNCT
cjfa-41519	1	17	2021	2021	NUM
cjfa-41519	1	18	.	.	PUNCT
cjfa-41519	2	1	*	*	PUNCT
cjfa-41519	2	2	contact	contact	NOUN
cjfa-41519	2	3	information	information	NOUN
cjfa-41519	2	4	(	(	PUNCT
cjfa-41519	2	5	corresponding	correspond	VERB
cjfa-41519	2	6	author	author	NOUN
cjfa-41519	2	7	):	):	PUNCT
cjfa-41519	2	8	tnasreen@uoguelph.ca	tnasreen@uoguelph.ca	NOUN
cjfa-41519	2	9	,	,	PUNCT
cjfa-41519	2	10	department	department	NOUN
cjfa-41519	2	11	of	of	ADP
cjfa-41519	2	12	management	management	NOUN
cjfa-41519	2	13	,	,	PUNCT
cjfa-41519	2	14	gordon	gordon	PROPN
cjfa-41519	2	15	s.	s.	PROPN
cjfa-41519	2	16	lang	lang	PROPN
cjfa-41519	2	17	school	school	PROPN
cjfa-41519	2	18	of	of	ADP
cjfa-41519	2	19	business	business	NOUN
cjfa-41519	2	20	and	and	CCONJ
cjfa-41519	2	21	economics	economic	NOUN
cjfa-41519	2	22	,	,	PUNCT
cjfa-41519	2	23	university	university	PROPN
cjfa-41519	2	24	of	of	ADP
cjfa-41519	2	25	guelph	guelph	PROPN
cjfa-41519	2	26	,	,	PUNCT
cjfa-41519	2	27	canada	canada	PROPN
cjfa-41519	2	28	,	,	PUNCT
cjfa-41519	2	29	phone	phone	NOUN
cjfa-41519	2	30	:	:	PUNCT
cjfa-41519	2	31	+1	+1	PROPN
cjfa-41519	2	32	289	289	NUM
cjfa-41519	2	33	327	327	NUM
cjfa-41519	2	34	3177	3177	NUM
cjfa-41519	2	35	;	;	PUNCT
cjfa-41519	2	36	orcid	orcid	NOUN
cjfa-41519	3	1	i	i	NOUN
cjfa-41519	3	2	d	d	NOUN
cjfa-41519	3	3	:	:	PUNCT
cjfa-41519	3	4	https://orcid.org/0000-00034061-9070	https://orcid.org/0000-00034061-9070	ADV
cjfa-41519	3	5	.	.	PUNCT
cjfa-41519	4	1	*	*	PUNCT
cjfa-41519	4	2	*	*	PUNCT
cjfa-41519	4	3	contact	contact	NOUN
cjfa-41519	4	4	information	information	NOUN
cjfa-41519	4	5	:	:	PUNCT
cjfa-41519	4	6	ron@uoguelph.ca	ron@uoguelph.ca	NOUN
cjfa-41519	4	7	,	,	PUNCT
cjfa-41519	4	8	department	department	NOUN
cjfa-41519	4	9	of	of	ADP
cjfa-41519	4	10	management	management	NOUN
cjfa-41519	4	11	,	,	PUNCT
cjfa-41519	4	12	gordon	gordon	PROPN
cjfa-41519	4	13	s.	s.	PROPN
cjfa-41519	4	14	lang	lang	PROPN
cjfa-41519	4	15	school	school	PROPN
cjfa-41519	4	16	of	of	ADP
cjfa-41519	4	17	business	business	NOUN
cjfa-41519	4	18	and	and	CCONJ
cjfa-41519	4	19	economics	economic	NOUN
cjfa-41519	4	20	,	,	PUNCT
cjfa-41519	4	21	university	university	PROPN
cjfa-41519	4	22	of	of	ADP
cjfa-41519	4	23	guelph	guelph	PROPN
cjfa-41519	4	24	,	,	PUNCT
cjfa-41519	4	25	canada	canada	PROPN
cjfa-41519	4	26	,	,	PUNCT
cjfa-41519	4	27	phone	phone	NOUN
cjfa-41519	4	28	:	:	PUNCT
cjfa-41519	4	29	+1	+1	PROPN
cjfa-41519	4	30	519	519	NUM
cjfa-41519	4	31	-	-	SYM
cjfa-41519	4	32	8244120	8244120	NUM
cjfa-41519	4	33	,	,	PUNCT
cjfa-41519	4	34	ext	ext	NOUN
cjfa-41519	4	35	.	.	PROPN
cjfa-41519	4	36	56348	56348	NUM
cjfa-41519	4	37	;	;	PUNCT
cjfa-41519	4	38	orcid	orcid	NOUN
cjfa-41519	5	1	i	i	NOUN
cjfa-41519	5	2	d	d	NOUN
cjfa-41519	5	3	:	:	PUNCT
cjfa-41519	6	1	https://orcid.org/0000-0003-2464-7231	https://orcid.org/0000-0003-2464-7231	PROPN
cjfa-41519	6	2	.	.	PROPN
cjfa-41519	7	1	copernican	copernican	PROPN
cjfa-41519	7	2	journal	journal	PROPN
cjfa-41519	7	3	of	of	ADP
cjfa-41519	7	4	finance	finance	PROPN
cjfa-41519	7	5	&	&	CCONJ
cjfa-41519	7	6	accounting	accounting	PROPN
cjfa-41519	7	7	e	e	PROPN
cjfa-41519	7	8	-	-	PROPN
cjfa-41519	7	9	issn	issn	PROPN
cjfa-41519	7	10	2300	2300	NUM
cjfa-41519	7	11	-	-	SYM
cjfa-41519	7	12	3065	3065	NUM
cjfa-41519	7	13	p	p	PROPN
cjfa-41519	7	14	-	-	PUNCT
cjfa-41519	7	15	issn	issn	PROPN
cjfa-41519	7	16	2300	2300	NUM
cjfa-41519	7	17	-	-	SYM
cjfa-41519	7	18	12402022	12402022	NUM
cjfa-41519	7	19	,	,	PUNCT
cjfa-41519	7	20	volume	volume	NOUN
cjfa-41519	7	21	11	11	NUM
cjfa-41519	7	22	,	,	PUNCT
cjfa-41519	7	23	issue	issue	NOUN
cjfa-41519	7	24	2	2	NUM
cjfa-41519	7	25	nasreen	nasreen	VERB
cjfa-41519	7	26	,	,	PUNCT
cjfa-41519	7	27	t.	t.	PROPN
cjfa-41519	7	28	,	,	PUNCT
cjfa-41519	7	29	&	&	CCONJ
cjfa-41519	7	30	baker	baker	PROPN
cjfa-41519	7	31	,	,	PUNCT
cjfa-41519	7	32	r.	r.	PROPN
cjfa-41519	7	33	(	(	PUNCT
cjfa-41519	7	34	2022	2022	NUM
cjfa-41519	7	35	)	)	PUNCT
cjfa-41519	7	36	.	.	PUNCT
cjfa-41519	8	1	canadian	canadian	ADJ
cjfa-41519	8	2	government	government	NOUN
cjfa-41519	8	3	accounting	accounting	NOUN
cjfa-41519	8	4	:	:	PUNCT
cjfa-41519	8	5	a	a	DET
cjfa-41519	8	6	systematic	systematic	ADJ
cjfa-41519	8	7	review	review	NOUN
cjfa-41519	8	8	.	.	PUNCT
cjfa-41519	9	1	copernican	copernican	PROPN
cjfa-41519	9	2	journal	journal	PROPN
cjfa-41519	9	3	of	of	ADP
cjfa-41519	9	4	finance	finance	PROPN
cjfa-41519	9	5	&	&	CCONJ
cjfa-41519	9	6	accounting	accounting	PROPN
cjfa-41519	9	7	,	,	PUNCT
cjfa-41519	9	8	11(2	11(2	NUM
cjfa-41519	9	9	)	)	PUNCT
cjfa-41519	9	10	,	,	PUNCT
cjfa-41519	9	11	71–97	71–97	NUM
cjfa-41519	9	12	.	.	PUNCT
cjfa-41519	10	1	http://dx.doi.org/10.12775/cjfa.2022.009	http://dx.doi.org/10.12775/cjfa.2022.009	PROPN
cjfa-41519	10	2	taslima	taslima	PROPN
cjfa-41519	10	3	nasreen	nasreen	PROPN
cjfa-41519	10	4	*	*	PROPN
cjfa-41519	10	5	gordon	gordon	PROPN
cjfa-41519	10	6	s.	s.	PROPN
cjfa-41519	10	7	lang	lang	PROPN
cjfa-41519	10	8	school	school	PROPN
cjfa-41519	10	9	of	of	ADP
cjfa-41519	10	10	business	business	NOUN
cjfa-41519	10	11	and	and	CCONJ
cjfa-41519	10	12	economics	economic	NOUN
cjfa-41519	10	13	at	at	ADP
cjfa-41519	10	14	the	the	DET
cjfa-41519	10	15	university	university	PROPN
cjfa-41519	10	16	of	of	ADP
cjfa-41519	10	17	guelph	guelph	PROPN
cjfa-41519	10	18	ron	ron	PROPN
cjfa-41519	10	19	baker	baker	PROPN
cjfa-41519	10	20	*	*	PROPN
cjfa-41519	10	21	*	*	PROPN
cjfa-41519	10	22	gordon	gordon	PROPN
cjfa-41519	10	23	s.	s.	PROPN
cjfa-41519	10	24	lang	lang	PROPN
cjfa-41519	10	25	school	school	PROPN
cjfa-41519	10	26	of	of	ADP
cjfa-41519	10	27	business	business	NOUN
cjfa-41519	10	28	and	and	CCONJ
cjfa-41519	10	29	economics	economic	NOUN
cjfa-41519	10	30	at	at	ADP
cjfa-41519	10	31	the	the	DET
cjfa-41519	10	32	university	university	PROPN
cjfa-41519	10	33	of	of	ADP
cjfa-41519	10	34	guelph	guelph	PROPN
cjfa-41519	10	35	canadian	canadian	PROPN
cjfa-41519	10	36	government	government	NOUN
cjfa-41519	10	37	accounting	accounting	NOUN
cjfa-41519	10	38	:	:	PUNCT
cjfa-41519	10	39	a	a	DET
cjfa-41519	10	40	systematic	systematic	ADJ
cjfa-41519	10	41	review	review	NOUN
cjfa-41519	10	42	keywords	keyword	NOUN
cjfa-41519	10	43	:	:	PUNCT
cjfa-41519	10	44	canadian	canadian	ADJ
cjfa-41519	10	45	government	government	NOUN
cjfa-41519	10	46	accounting	accounting	NOUN
cjfa-41519	10	47	,	,	PUNCT
cjfa-41519	10	48	financial	financial	ADJ
cjfa-41519	10	49	accounting	accounting	NOUN
cjfa-41519	10	50	,	,	PUNCT
cjfa-41519	10	51	managerial	managerial	ADJ
cjfa-41519	10	52	accounting	accounting	NOUN
cjfa-41519	10	53	,	,	PUNCT
cjfa-41519	10	54	auditing	auditing	NOUN
cjfa-41519	10	55	,	,	PUNCT
cjfa-41519	10	56	systematic	systematic	ADJ
cjfa-41519	10	57	review	review	NOUN
cjfa-41519	10	58	.	.	PUNCT
cjfa-41519	11	1	j	j	PROPN
cjfa-41519	11	2	e	e	PROPN
cjfa-41519	11	3	l	l	PROPN
cjfa-41519	11	4	classification	classification	NOUN
cjfa-41519	11	5	:	:	PUNCT
cjfa-41519	11	6	m40	m40	PROPN
cjfa-41519	11	7	,	,	PUNCT
cjfa-41519	11	8	m41	m41	PROPN
cjfa-41519	11	9	,	,	PUNCT
cjfa-41519	11	10	m42	m42	PROPN
cjfa-41519	11	11	,	,	PUNCT
cjfa-41519	11	12	m48	m48	PROPN
cjfa-41519	11	13	.	.	PUNCT
cjfa-41519	12	1	abstract	abstract	ADJ
cjfa-41519	12	2	:	:	PUNCT
cjfa-41519	12	3	this	this	DET
cjfa-41519	12	4	paper	paper	NOUN
cjfa-41519	12	5	systematically	systematically	ADV
cjfa-41519	12	6	reviews	review	VERB
cjfa-41519	12	7	government	government	NOUN
cjfa-41519	12	8	accounting	accounting	NOUN
cjfa-41519	12	9	research	research	NOUN
cjfa-41519	12	10	in	in	ADP
cjfa-41519	12	11	a	a	DET
cjfa-41519	12	12	developed	developed	ADJ
cjfa-41519	12	13	economy	economy	NOUN
cjfa-41519	12	14	,	,	PUNCT
cjfa-41519	12	15	canada	canada	PROPN
cjfa-41519	12	16	,	,	PUNCT
cjfa-41519	12	17	and	and	CCONJ
cjfa-41519	12	18	suggests	suggest	VERB
cjfa-41519	12	19	ways	way	NOUN
cjfa-41519	12	20	to	to	PART
cjfa-41519	12	21	advance	advance	VERB
cjfa-41519	12	22	knowledge	knowledge	NOUN
cjfa-41519	12	23	in	in	ADP
cjfa-41519	12	24	this	this	DET
cjfa-41519	12	25	area	area	NOUN
cjfa-41519	12	26	.	.	PUNCT
cjfa-41519	13	1	the	the	DET
cjfa-41519	13	2	purpose	purpose	NOUN
cjfa-41519	13	3	of	of	ADP
cjfa-41519	13	4	this	this	DET
cjfa-41519	13	5	study	study	NOUN
cjfa-41519	13	6	is	be	AUX
cjfa-41519	13	7	to	to	PART
cjfa-41519	13	8	provide	provide	VERB
cjfa-41519	13	9	researchers	researcher	NOUN
cjfa-41519	13	10	with	with	ADP
cjfa-41519	13	11	an	an	DET
cjfa-41519	13	12	up	up	ADP
cjfa-41519	13	13	-	-	PUNCT
cjfa-41519	13	14	to	to	ADP
cjfa-41519	13	15	-	-	PUNCT
cjfa-41519	13	16	date	date	NOUN
cjfa-41519	13	17	overview	overview	NOUN
cjfa-41519	13	18	of	of	ADP
cjfa-41519	13	19	the	the	DET
cjfa-41519	13	20	field	field	NOUN
cjfa-41519	13	21	of	of	ADP
cjfa-41519	13	22	canadian	canadian	ADJ
cjfa-41519	13	23	government	government	NOUN
cjfa-41519	13	24	accounting	accounting	NOUN
cjfa-41519	13	25	research	research	NOUN
cjfa-41519	13	26	.	.	PUNCT
cjfa-41519	14	1	the	the	DET
cjfa-41519	14	2	methodology	methodology	NOUN
cjfa-41519	14	3	consisted	consist	VERB
cjfa-41519	14	4	of	of	ADP
cjfa-41519	14	5	a	a	DET
cjfa-41519	14	6	structured	structured	ADJ
cjfa-41519	14	7	literature	literature	NOUN
cjfa-41519	14	8	search	search	NOUN
cjfa-41519	14	9	to	to	PART
cjfa-41519	14	10	select	select	VERB
cjfa-41519	14	11	and	and	CCONJ
cjfa-41519	14	12	analyze	analyze	VERB
cjfa-41519	14	13	academic	academic	ADJ
cjfa-41519	14	14	papers	paper	NOUN
cjfa-41519	14	15	according	accord	VERB
cjfa-41519	14	16	to	to	ADP
cjfa-41519	14	17	the	the	DET
cjfa-41519	14	18	thematic	thematic	ADJ
cjfa-41519	14	19	objectives	objective	NOUN
cjfa-41519	14	20	of	of	ADP
cjfa-41519	14	21	this	this	DET
cjfa-41519	14	22	study	study	NOUN
cjfa-41519	14	23	.	.	PUNCT
cjfa-41519	15	1	our	our	PRON
cjfa-41519	15	2	review	review	NOUN
cjfa-41519	15	3	covers	cover	VERB
cjfa-41519	15	4	29	29	NUM
cjfa-41519	15	5	articles	article	NOUN
cjfa-41519	15	6	published	publish	VERB
cjfa-41519	15	7	in	in	ADP
cjfa-41519	15	8	accounting	accounting	NOUN
cjfa-41519	15	9	,	,	PUNCT
cjfa-41519	15	10	finance	finance	NOUN
cjfa-41519	15	11	,	,	PUNCT
cjfa-41519	15	12	and	and	CCONJ
cjfa-41519	15	13	public	public	ADJ
cjfa-41519	15	14	administration	administration	NOUN
cjfa-41519	15	15	journals	journal	NOUN
cjfa-41519	15	16	over	over	ADP
cjfa-41519	15	17	42	42	NUM
cjfa-41519	15	18	years	year	NOUN
cjfa-41519	15	19	.	.	PUNCT
cjfa-41519	16	1	to	to	ADP
cjfa-41519	16	2	the	the	DET
cjfa-41519	16	3	best	good	ADJ
cjfa-41519	16	4	of	of	ADP
cjfa-41519	16	5	our	our	PRON
cjfa-41519	16	6	knowledge	knowledge	NOUN
cjfa-41519	16	7	,	,	PUNCT
cjfa-41519	16	8	t.	t.	PROPN
cjfa-41519	16	9	nasreen	nasreen	PROPN
cjfa-41519	16	10	,	,	PUNCT
cjfa-41519	16	11	r.	r.	PROPN
cjfa-41519	16	12	baker7272	baker7272	PROPN
cjfa-41519	16	13	no	no	DET
cjfa-41519	16	14	systematic	systematic	ADJ
cjfa-41519	16	15	review	review	NOUN
cjfa-41519	16	16	has	have	AUX
cjfa-41519	16	17	been	be	AUX
cjfa-41519	16	18	done	do	VERB
cjfa-41519	16	19	in	in	ADP
cjfa-41519	16	20	canadian	canadian	ADJ
cjfa-41519	16	21	government	government	NOUN
cjfa-41519	16	22	accounting	accounting	NOUN
cjfa-41519	16	23	.	.	PUNCT
cjfa-41519	17	1	this	this	DET
cjfa-41519	17	2	study	study	NOUN
cjfa-41519	17	3	examines	examine	VERB
cjfa-41519	17	4	canadian	canadian	ADJ
cjfa-41519	17	5	government	government	NOUN
cjfa-41519	17	6	accounting	accounting	NOUN
cjfa-41519	17	7	research	research	NOUN
cjfa-41519	17	8	coverage	coverage	NOUN
cjfa-41519	17	9	in	in	ADP
cjfa-41519	17	10	financial	financial	ADJ
cjfa-41519	17	11	,	,	PUNCT
cjfa-41519	17	12	managerial	managerial	ADJ
cjfa-41519	17	13	,	,	PUNCT
cjfa-41519	17	14	and	and	CCONJ
cjfa-41519	17	15	auditing	auditing	NOUN
cjfa-41519	17	16	categories	category	NOUN
cjfa-41519	17	17	to	to	ADP
cjfa-41519	17	18	date	date	NOUN
cjfa-41519	17	19	.	.	PUNCT
cjfa-41519	18	1	this	this	DET
cjfa-41519	18	2	review	review	NOUN
cjfa-41519	18	3	identifies	identify	VERB
cjfa-41519	18	4	some	some	DET
cjfa-41519	18	5	under	under	ADV
cjfa-41519	18	6	-	-	PUNCT
cjfa-41519	18	7	explored	explore	VERB
cjfa-41519	18	8	areas	area	NOUN
cjfa-41519	18	9	,	,	PUNCT
cjfa-41519	18	10	such	such	ADJ
cjfa-41519	18	11	as	as	ADP
cjfa-41519	18	12	political	political	ADJ
cjfa-41519	18	13	influence	influence	NOUN
cjfa-41519	18	14	on	on	ADP
cjfa-41519	18	15	government	government	NOUN
cjfa-41519	18	16	managerial	managerial	ADJ
cjfa-41519	18	17	accounting	accounting	NOUN
cjfa-41519	18	18	practice	practice	NOUN
cjfa-41519	18	19	,	,	PUNCT
cjfa-41519	18	20	as	as	ADV
cjfa-41519	18	21	well	well	ADV
cjfa-41519	18	22	as	as	ADP
cjfa-41519	18	23	unexplored	unexplored	ADJ
cjfa-41519	18	24	areas	area	NOUN
cjfa-41519	18	25	,	,	PUNCT
cjfa-41519	18	26	such	such	ADJ
cjfa-41519	18	27	as	as	ADP
cjfa-41519	18	28	the	the	DET
cjfa-41519	18	29	influence	influence	NOUN
cjfa-41519	18	30	of	of	ADP
cjfa-41519	18	31	the	the	DET
cjfa-41519	18	32	internationally	internationally	ADV
cjfa-41519	18	33	accepted	accept	VERB
cjfa-41519	18	34	conceptual	conceptual	ADJ
cjfa-41519	18	35	framework	framework	NOUN
cjfa-41519	18	36	on	on	ADP
cjfa-41519	18	37	the	the	DET
cjfa-41519	18	38	quality	quality	NOUN
cjfa-41519	18	39	of	of	ADP
cjfa-41519	18	40	government	government	NOUN
cjfa-41519	18	41	accounting	accounting	NOUN
cjfa-41519	18	42	.	.	PUNCT
cjfa-41519	19	1	this	this	DET
cjfa-41519	19	2	study	study	NOUN
cjfa-41519	19	3	contributes	contribute	VERB
cjfa-41519	19	4	to	to	ADP
cjfa-41519	19	5	the	the	DET
cjfa-41519	19	6	literature	literature	NOUN
cjfa-41519	19	7	on	on	ADP
cjfa-41519	19	8	government	government	NOUN
cjfa-41519	19	9	accounting	account	VERB
cjfa-41519	19	10	by	by	ADP
cjfa-41519	19	11	providing	provide	VERB
cjfa-41519	19	12	a	a	DET
cjfa-41519	19	13	review	review	NOUN
cjfa-41519	19	14	of	of	ADP
cjfa-41519	19	15	the	the	DET
cjfa-41519	19	16	current	current	ADJ
cjfa-41519	19	17	literature	literature	NOUN
cjfa-41519	19	18	and	and	CCONJ
cjfa-41519	19	19	suggesting	suggest	VERB
cjfa-41519	19	20	future	future	ADJ
cjfa-41519	19	21	research	research	NOUN
cjfa-41519	19	22	areas	area	NOUN
cjfa-41519	19	23	.	.	PUNCT
cjfa-41519	20	1	this	this	PRON
cjfa-41519	20	2	will	will	AUX
cjfa-41519	20	3	be	be	AUX
cjfa-41519	20	4	useful	useful	ADJ
cjfa-41519	20	5	to	to	ADP
cjfa-41519	20	6	researchers	researcher	NOUN
cjfa-41519	20	7	and	and	CCONJ
cjfa-41519	20	8	practitioners	practitioner	NOUN
cjfa-41519	20	9	in	in	ADP
cjfa-41519	20	10	government	government	NOUN
cjfa-41519	20	11	accounting	accounting	NOUN
cjfa-41519	20	12	.	.	PUNCT
cjfa-41519	20	13	 	 	SPACE
cjfa-41519	21	1	introduction	introduction	NOUN
cjfa-41519	21	2	 	 	SPACE
cjfa-41519	21	3	introduction	introduction	NOUN
cjfa-41519	21	4	government	government	NOUN
cjfa-41519	21	5	is	be	AUX
cjfa-41519	21	6	one	one	NUM
cjfa-41519	21	7	of	of	ADP
cjfa-41519	21	8	the	the	DET
cjfa-41519	21	9	most	most	ADV
cjfa-41519	21	10	crucial	crucial	ADJ
cjfa-41519	21	11	constitutional	constitutional	ADJ
cjfa-41519	21	12	bodies	body	NOUN
cjfa-41519	21	13	of	of	ADP
cjfa-41519	21	14	a	a	DET
cjfa-41519	21	15	country	country	NOUN
cjfa-41519	21	16	(	(	PUNCT
cjfa-41519	21	17	lin	lin	PROPN
cjfa-41519	21	18	,	,	PUNCT
cjfa-41519	21	19	baxter	baxter	PROPN
cjfa-41519	21	20	&	&	CCONJ
cjfa-41519	21	21	murphy	murphy	PROPN
cjfa-41519	21	22	,	,	PUNCT
cjfa-41519	21	23	1993	1993	NUM
cjfa-41519	21	24	)	)	PUNCT
cjfa-41519	21	25	.	.	PUNCT
cjfa-41519	22	1	this	this	DET
cjfa-41519	22	2	essential	essential	ADJ
cjfa-41519	22	3	institution	institution	NOUN
cjfa-41519	22	4	relies	rely	VERB
cjfa-41519	22	5	on	on	ADP
cjfa-41519	22	6	its	its	PRON
cjfa-41519	22	7	accounting	accounting	NOUN
cjfa-41519	22	8	and	and	CCONJ
cjfa-41519	22	9	auditing	auditing	NOUN
cjfa-41519	22	10	practices	practice	NOUN
cjfa-41519	22	11	to	to	PART
cjfa-41519	22	12	maintain	maintain	VERB
cjfa-41519	22	13	workflows	workflow	NOUN
cjfa-41519	22	14	among	among	ADP
cjfa-41519	22	15	different	different	ADJ
cjfa-41519	22	16	units	unit	NOUN
cjfa-41519	22	17	and	and	CCONJ
cjfa-41519	22	18	ensure	ensure	VERB
cjfa-41519	22	19	public	public	ADJ
cjfa-41519	22	20	transparency	transparency	NOUN
cjfa-41519	22	21	.	.	PUNCT
cjfa-41519	23	1	like	like	ADP
cjfa-41519	23	2	many	many	ADJ
cjfa-41519	23	3	other	other	ADJ
cjfa-41519	23	4	countries	country	NOUN
cjfa-41519	23	5	,	,	PUNCT
cjfa-41519	23	6	the	the	DET
cjfa-41519	23	7	canadian	canadian	ADJ
cjfa-41519	23	8	government	government	NOUN
cjfa-41519	23	9	follows	follow	VERB
cjfa-41519	23	10	highly	highly	ADV
cjfa-41519	23	11	standardized	standardized	ADJ
cjfa-41519	23	12	accounting	accounting	NOUN
cjfa-41519	23	13	practices	practice	NOUN
cjfa-41519	23	14	which	which	PRON
cjfa-41519	23	15	have	have	AUX
cjfa-41519	23	16	evolved	evolve	VERB
cjfa-41519	23	17	over	over	ADP
cjfa-41519	23	18	time	time	NOUN
cjfa-41519	23	19	.	.	PUNCT
cjfa-41519	24	1	fourteen	fourteen	NUM
cjfa-41519	24	2	senior	senior	ADJ
cjfa-41519	24	3	government	government	NOUN
cjfa-41519	24	4	tiers	tier	NOUN
cjfa-41519	24	5	–	–	PUNCT
cjfa-41519	24	6	one	one	NUM
cjfa-41519	24	7	federal	federal	ADJ
cjfa-41519	24	8	,	,	PUNCT
cjfa-41519	24	9	ten	ten	NUM
cjfa-41519	24	10	provincial	provincial	ADJ
cjfa-41519	24	11	,	,	PUNCT
cjfa-41519	24	12	and	and	CCONJ
cjfa-41519	24	13	three	three	NUM
cjfa-41519	24	14	territorials	territorial	NOUN
cjfa-41519	24	15	–	–	PUNCT
cjfa-41519	24	16	constitute	constitute	VERB
cjfa-41519	24	17	the	the	DET
cjfa-41519	24	18	government	government	NOUN
cjfa-41519	24	19	landscape	landscape	NOUN
cjfa-41519	24	20	on	on	ADP
cjfa-41519	24	21	canada	canada	PROPN
cjfa-41519	24	22	.	.	PUNCT
cjfa-41519	25	1	in	in	ADP
cjfa-41519	25	2	addition	addition	NOUN
cjfa-41519	25	3	,	,	PUNCT
cjfa-41519	25	4	municipal	municipal	ADJ
cjfa-41519	25	5	governments	government	NOUN
cjfa-41519	25	6	exist	exist	VERB
cjfa-41519	25	7	throughout	throughout	ADP
cjfa-41519	25	8	the	the	DET
cjfa-41519	25	9	country	country	NOUN
cjfa-41519	25	10	providing	provide	VERB
cjfa-41519	25	11	governance	governance	NOUN
cjfa-41519	25	12	at	at	ADP
cjfa-41519	25	13	the	the	DET
cjfa-41519	25	14	local	local	ADJ
cjfa-41519	25	15	level	level	NOUN
cjfa-41519	25	16	.	.	PUNCT
cjfa-41519	26	1	these	these	DET
cjfa-41519	26	2	tiers	tier	NOUN
cjfa-41519	26	3	used	use	VERB
cjfa-41519	26	4	to	to	PART
cjfa-41519	26	5	follow	follow	VERB
cjfa-41519	26	6	diverse	diverse	ADJ
cjfa-41519	26	7	accounting	accounting	NOUN
cjfa-41519	26	8	practices	practice	NOUN
cjfa-41519	26	9	informed	inform	VERB
cjfa-41519	26	10	by	by	ADP
cjfa-41519	26	11	their	their	PRON
cjfa-41519	26	12	self	self	NOUN
cjfa-41519	26	13	-	-	PUNCT
cjfa-41519	26	14	developed	develop	VERB
cjfa-41519	26	15	rules	rule	NOUN
cjfa-41519	26	16	and	and	CCONJ
cjfa-41519	26	17	standards	standard	NOUN
cjfa-41519	26	18	(	(	PUNCT
cjfa-41519	26	19	baker	baker	PROPN
cjfa-41519	26	20	&	&	CCONJ
cjfa-41519	26	21	rennie	rennie	PROPN
cjfa-41519	26	22	,	,	PUNCT
cjfa-41519	26	23	2018	2018	NUM
cjfa-41519	26	24	)	)	PUNCT
cjfa-41519	26	25	.	.	PUNCT
cjfa-41519	27	1	the	the	DET
cjfa-41519	27	2	heterogeneity	heterogeneity	NOUN
cjfa-41519	27	3	in	in	ADP
cjfa-41519	27	4	accounting	accounting	NOUN
cjfa-41519	27	5	terminologies	terminology	NOUN
cjfa-41519	27	6	,	,	PUNCT
cjfa-41519	27	7	presentation	presentation	NOUN
cjfa-41519	27	8	,	,	PUNCT
cjfa-41519	27	9	and	and	CCONJ
cjfa-41519	27	10	procedures	procedure	NOUN
cjfa-41519	27	11	among	among	ADP
cjfa-41519	27	12	different	different	ADJ
cjfa-41519	27	13	government	government	NOUN
cjfa-41519	27	14	tiers	tier	NOUN
cjfa-41519	27	15	has	have	AUX
cjfa-41519	27	16	made	make	VERB
cjfa-41519	27	17	it	it	PRON
cjfa-41519	27	18	challenging	challenging	ADJ
cjfa-41519	27	19	to	to	PART
cjfa-41519	27	20	compare	compare	VERB
cjfa-41519	27	21	financial	financial	ADJ
cjfa-41519	27	22	performance	performance	NOUN
cjfa-41519	27	23	between	between	ADP
cjfa-41519	27	24	and	and	CCONJ
cjfa-41519	27	25	within	within	ADP
cjfa-41519	27	26	units	unit	NOUN
cjfa-41519	27	27	of	of	ADP
cjfa-41519	27	28	the	the	DET
cjfa-41519	27	29	canadian	canadian	ADJ
cjfa-41519	27	30	government	government	NOUN
cjfa-41519	27	31	(	(	PUNCT
cjfa-41519	27	32	lin	lin	PROPN
cjfa-41519	27	33	,	,	PUNCT
cjfa-41519	27	34	1993	1993	NUM
cjfa-41519	27	35	)	)	PUNCT
cjfa-41519	27	36	.	.	PUNCT
cjfa-41519	28	1	the	the	DET
cjfa-41519	28	2	canadian	canadian	ADJ
cjfa-41519	28	3	government	government	NOUN
cjfa-41519	28	4	began	begin	VERB
cjfa-41519	28	5	adopting	adopt	VERB
cjfa-41519	28	6	a	a	DET
cjfa-41519	28	7	standardized	standardized	ADJ
cjfa-41519	28	8	accounting	accounting	NOUN
cjfa-41519	28	9	system	system	NOUN
cjfa-41519	28	10	set	set	VERB
cjfa-41519	28	11	by	by	ADP
cjfa-41519	28	12	the	the	DET
cjfa-41519	28	13	public	public	ADJ
cjfa-41519	28	14	sector	sector	NOUN
cjfa-41519	28	15	accounting	accounting	NOUN
cjfa-41519	28	16	board	board	NOUN
cjfa-41519	28	17	in	in	ADP
cjfa-41519	28	18	response	response	NOUN
cjfa-41519	28	19	to	to	ADP
cjfa-41519	28	20	some	some	DET
cjfa-41519	28	21	functional	functional	ADJ
cjfa-41519	28	22	,	,	PUNCT
cjfa-41519	28	23	professional	professional	ADJ
cjfa-41519	28	24	,	,	PUNCT
cjfa-41519	28	25	and	and	CCONJ
cjfa-41519	28	26	political	political	ADJ
cjfa-41519	28	27	pressures	pressure	NOUN
cjfa-41519	28	28	(	(	PUNCT
cjfa-41519	28	29	baker	baker	PROPN
cjfa-41519	28	30	&	&	CCONJ
cjfa-41519	28	31	rennie	rennie	PROPN
cjfa-41519	28	32	,	,	PUNCT
cjfa-41519	28	33	2018	2018	NUM
cjfa-41519	28	34	)	)	PUNCT
cjfa-41519	28	35	.	.	PUNCT
cjfa-41519	29	1	since	since	SCONJ
cjfa-41519	29	2	the	the	DET
cjfa-41519	29	3	early	early	ADJ
cjfa-41519	29	4	nineteen	nineteen	NUM
cjfa-41519	29	5	eighties	eighty	NOUN
cjfa-41519	29	6	,	,	PUNCT
cjfa-41519	29	7	all	all	DET
cjfa-41519	29	8	federal	federal	ADJ
cjfa-41519	29	9	and	and	CCONJ
cjfa-41519	29	10	provincial	provincial	ADJ
cjfa-41519	29	11	/	/	SYM
cjfa-41519	29	12	territorial	territorial	ADJ
cjfa-41519	29	13	governments	government	NOUN
cjfa-41519	29	14	have	have	AUX
cjfa-41519	29	15	adopted	adopt	VERB
cjfa-41519	29	16	accounting	accounting	NOUN
cjfa-41519	29	17	practices	practice	NOUN
cjfa-41519	29	18	in	in	ADP
cjfa-41519	29	19	compliance	compliance	NOUN
cjfa-41519	29	20	with	with	ADP
cjfa-41519	29	21	the	the	DET
cjfa-41519	29	22	canadian	canadian	PROPN
cjfa-41519	29	23	institute	institute	PROPN
cjfa-41519	29	24	of	of	ADP
cjfa-41519	29	25	chartered	chartered	PROPN
cjfa-41519	29	26	accountants	accountant	NOUN
cjfa-41519	29	27	(	(	PUNCT
cjfa-41519	29	28	cica	cica	PROPN
cjfa-41519	29	29	)	)	PUNCT
cjfa-41519	29	30	public	public	ADJ
cjfa-41519	29	31	sector	sector	NOUN
cjfa-41519	29	32	accounting	accounting	NOUN
cjfa-41519	29	33	handbook	handbook	NOUN
cjfa-41519	29	34	.	.	PUNCT
cjfa-41519	30	1	in	in	ADP
cjfa-41519	30	2	addition	addition	NOUN
cjfa-41519	30	3	to	to	ADP
cjfa-41519	30	4	financial	financial	ADJ
cjfa-41519	30	5	accounting	accounting	NOUN
cjfa-41519	30	6	and	and	CCONJ
cjfa-41519	30	7	reporting	reporting	NOUN
cjfa-41519	30	8	practices	practice	NOUN
cjfa-41519	30	9	,	,	PUNCT
cjfa-41519	30	10	government	government	NOUN
cjfa-41519	30	11	departments	department	NOUN
cjfa-41519	30	12	rely	rely	VERB
cjfa-41519	30	13	on	on	ADP
cjfa-41519	30	14	various	various	ADJ
cjfa-41519	30	15	management	management	NOUN
cjfa-41519	30	16	accounting	accounting	NOUN
cjfa-41519	30	17	techniques	technique	NOUN
cjfa-41519	30	18	,	,	PUNCT
cjfa-41519	30	19	such	such	ADJ
cjfa-41519	30	20	as	as	ADP
cjfa-41519	30	21	operating	operating	NOUN
cjfa-41519	30	22	and	and	CCONJ
cjfa-41519	30	23	capital	capital	NOUN
cjfa-41519	30	24	budgeting	budgeting	NOUN
cjfa-41519	30	25	(	(	PUNCT
cjfa-41519	30	26	chan	chan	PROPN
cjfa-41519	30	27	,	,	PUNCT
cjfa-41519	30	28	2004	2004	NUM
cjfa-41519	30	29	)	)	PUNCT
cjfa-41519	30	30	,	,	PUNCT
cjfa-41519	30	31	performance	performance	NOUN
cjfa-41519	30	32	measurement	measurement	NOUN
cjfa-41519	30	33	,	,	PUNCT
cjfa-41519	30	34	and	and	CCONJ
cjfa-41519	30	35	costing	cost	VERB
cjfa-41519	30	36	(	(	PUNCT
cjfa-41519	30	37	fortin	fortin	PROPN
cjfa-41519	30	38	,	,	PUNCT
cjfa-41519	30	39	haffaf	haffaf	PROPN
cjfa-41519	30	40	&	&	CCONJ
cjfa-41519	30	41	viger	viger	PROPN
cjfa-41519	30	42	,	,	PUNCT
cjfa-41519	30	43	2007	2007	NUM
cjfa-41519	30	44	)	)	PUNCT
cjfa-41519	30	45	,	,	PUNCT
cjfa-41519	30	46	to	to	PART
cjfa-41519	30	47	organize	organize	VERB
cjfa-41519	30	48	and	and	CCONJ
cjfa-41519	30	49	coordinate	coordinate	VERB
cjfa-41519	30	50	resources	resource	NOUN
cjfa-41519	30	51	.	.	PUNCT
cjfa-41519	31	1	the	the	DET
cjfa-41519	31	2	scope	scope	NOUN
cjfa-41519	31	3	and	and	CCONJ
cjfa-41519	31	4	impact	impact	NOUN
cjfa-41519	31	5	of	of	ADP
cjfa-41519	31	6	government	government	NOUN
cjfa-41519	31	7	accounting	accounting	NOUN
cjfa-41519	31	8	are	be	AUX
cjfa-41519	31	9	very	very	ADV
cjfa-41519	31	10	pervasive	pervasive	ADJ
cjfa-41519	31	11	because	because	SCONJ
cjfa-41519	31	12	they	they	PRON
cjfa-41519	31	13	“	"	PUNCT
cjfa-41519	31	14	affect	affect	VERB
cjfa-41519	31	15	not	not	PART
cjfa-41519	31	16	just	just	ADV
cjfa-41519	31	17	how	how	SCONJ
cjfa-41519	31	18	resources	resource	NOUN
cjfa-41519	31	19	are	be	AUX
cjfa-41519	31	20	produced	produce	VERB
cjfa-41519	31	21	and	and	CCONJ
cjfa-41519	31	22	distributed	distribute	VERB
cjfa-41519	31	23	in	in	ADP
cjfa-41519	31	24	an	an	DET
cjfa-41519	31	25	economy	economy	NOUN
cjfa-41519	31	26	,	,	PUNCT
cjfa-41519	31	27	but	but	CCONJ
cjfa-41519	31	28	[	[	X
cjfa-41519	31	29	also	also	ADV
cjfa-41519	31	30	]	]	X
cjfa-41519	31	31	what	what	PRON
cjfa-41519	31	32	is	be	AUX
cjfa-41519	31	33	deemed	deem	VERB
cjfa-41519	31	34	organizationally	organizationally	ADV
cjfa-41519	31	35	and	and	CCONJ
cjfa-41519	31	36	socially	socially	ADV
cjfa-41519	31	37	rational	rational	ADJ
cjfa-41519	31	38	and	and	CCONJ
cjfa-41519	31	39	valua	valua	ADJ
cjfa-41519	31	40	canadian	canadian	ADJ
cjfa-41519	31	41	government	government	NOUN
cjfa-41519	31	42	accounting	accounting	NOUN
cjfa-41519	31	43	:	:	PUNCT
cjfa-41519	31	44	a	a	DET
cjfa-41519	31	45	systematic	systematic	ADJ
cjfa-41519	31	46	review	review	NOUN
cjfa-41519	31	47	7373	7373	NUM
cjfa-41519	31	48	ble	ble	NOUN
cjfa-41519	31	49	”	"	PUNCT
cjfa-41519	31	50	(	(	PUNCT
cjfa-41519	31	51	cooper	cooper	PROPN
cjfa-41519	31	52	&	&	CCONJ
cjfa-41519	31	53	robson	robson	PROPN
cjfa-41519	31	54	,	,	PUNCT
cjfa-41519	31	55	2006	2006	NUM
cjfa-41519	31	56	,	,	PUNCT
cjfa-41519	31	57	p.	p.	NOUN
cjfa-41519	31	58	415	415	NUM
cjfa-41519	31	59	)	)	PUNCT
cjfa-41519	31	60	.	.	PUNCT
cjfa-41519	32	1	by	by	ADP
cjfa-41519	32	2	a	a	DET
cjfa-41519	32	3	similar	similar	ADJ
cjfa-41519	32	4	token	token	NOUN
cjfa-41519	32	5	,	,	PUNCT
cjfa-41519	32	6	hyżyk	hyżyk	X
cjfa-41519	32	7	(	(	PUNCT
cjfa-41519	32	8	2013	2013	NUM
cjfa-41519	32	9	)	)	PUNCT
cjfa-41519	32	10	suggests	suggest	VERB
cjfa-41519	32	11	that	that	SCONJ
cjfa-41519	32	12	government	government	NOUN
cjfa-41519	32	13	follows	follow	VERB
cjfa-41519	32	14	a	a	DET
cjfa-41519	32	15	variety	variety	NOUN
cjfa-41519	32	16	of	of	ADP
cjfa-41519	32	17	fund	fund	NOUN
cjfa-41519	32	18	management	management	NOUN
cjfa-41519	32	19	strategies	strategy	NOUN
cjfa-41519	32	20	to	to	PART
cjfa-41519	32	21	maintain	maintain	VERB
cjfa-41519	32	22	its	its	PRON
cjfa-41519	32	23	economic	economic	ADJ
cjfa-41519	32	24	resilience	resilience	NOUN
cjfa-41519	32	25	and	and	CCONJ
cjfa-41519	32	26	financial	financial	ADJ
cjfa-41519	32	27	capability	capability	NOUN
cjfa-41519	32	28	.	.	PUNCT
cjfa-41519	33	1	considering	consider	VERB
cjfa-41519	33	2	the	the	DET
cjfa-41519	33	3	social	social	ADJ
cjfa-41519	33	4	,	,	PUNCT
cjfa-41519	33	5	political	political	ADJ
cjfa-41519	33	6	,	,	PUNCT
cjfa-41519	33	7	and	and	CCONJ
cjfa-41519	33	8	economic	economic	ADJ
cjfa-41519	33	9	significance	significance	NOUN
cjfa-41519	33	10	of	of	ADP
cjfa-41519	33	11	government	government	NOUN
cjfa-41519	33	12	accounting	accounting	NOUN
cjfa-41519	33	13	practices	practice	NOUN
cjfa-41519	33	14	,	,	PUNCT
cjfa-41519	33	15	academics	academic	NOUN
cjfa-41519	33	16	have	have	AUX
cjfa-41519	33	17	embarked	embark	VERB
cjfa-41519	33	18	on	on	ADP
cjfa-41519	33	19	government	government	NOUN
cjfa-41519	33	20	accounting	accounting	NOUN
cjfa-41519	33	21	research	research	NOUN
cjfa-41519	33	22	.	.	PUNCT
cjfa-41519	34	1	a	a	DET
cjfa-41519	34	2	body	body	NOUN
cjfa-41519	34	3	of	of	ADP
cjfa-41519	34	4	extant	extant	ADJ
cjfa-41519	34	5	literature	literature	NOUN
cjfa-41519	34	6	,	,	PUNCT
cjfa-41519	34	7	including	include	VERB
cjfa-41519	34	8	studies	study	NOUN
cjfa-41519	34	9	by	by	ADP
cjfa-41519	34	10	baker	baker	PROPN
cjfa-41519	34	11	and	and	CCONJ
cjfa-41519	34	12	rennie	rennie	PROPN
cjfa-41519	34	13	(	(	PUNCT
cjfa-41519	34	14	2006	2006	NUM
cjfa-41519	34	15	,	,	PUNCT
cjfa-41519	34	16	2011	2011	NUM
cjfa-41519	34	17	,	,	PUNCT
cjfa-41519	34	18	2012	2012	NUM
cjfa-41519	34	19	,	,	PUNCT
cjfa-41519	34	20	2013	2013	NUM
cjfa-41519	34	21	,	,	PUNCT
cjfa-41519	34	22	2018	2018	NUM
cjfa-41519	34	23	)	)	PUNCT
cjfa-41519	34	24	,	,	PUNCT
cjfa-41519	34	25	bruce	bruce	PROPN
cjfa-41519	34	26	and	and	CCONJ
cjfa-41519	34	27	warren	warren	PROPN
cjfa-41519	34	28	(	(	PUNCT
cjfa-41519	34	29	2018	2018	NUM
cjfa-41519	34	30	)	)	PUNCT
cjfa-41519	34	31	,	,	PUNCT
cjfa-41519	34	32	buhr	buhr	NOUN
cjfa-41519	34	33	(	(	PUNCT
cjfa-41519	34	34	2012	2012	NUM
cjfa-41519	34	35	)	)	PUNCT
cjfa-41519	34	36	,	,	PUNCT
cjfa-41519	34	37	lin	lin	PROPN
cjfa-41519	34	38	(	(	PUNCT
cjfa-41519	34	39	1993	1993	NUM
cjfa-41519	34	40	)	)	PUNCT
cjfa-41519	34	41	,	,	PUNCT
cjfa-41519	34	42	lin	lin	PROPN
cjfa-41519	34	43	et	et	PROPN
cjfa-41519	34	44	al	al	PROPN
cjfa-41519	34	45	.	.	PROPN
cjfa-41519	34	46	(	(	PUNCT
cjfa-41519	34	47	1993	1993	NUM
cjfa-41519	34	48	)	)	PUNCT
cjfa-41519	34	49	and	and	CCONJ
cjfa-41519	34	50	pollanen	pollanen	NOUN
cjfa-41519	34	51	and	and	CCONJ
cjfa-41519	34	52	loiselle	loiselle	NOUN
cjfa-41519	34	53	-	-	PUNCT
cjfa-41519	34	54	lapointe	lapointe	NOUN
cjfa-41519	34	55	(	(	PUNCT
cjfa-41519	34	56	2012	2012	NUM
cjfa-41519	34	57	)	)	PUNCT
cjfa-41519	34	58	has	have	AUX
cjfa-41519	34	59	contributed	contribute	VERB
cjfa-41519	34	60	to	to	ADP
cjfa-41519	34	61	furthering	further	VERB
cjfa-41519	34	62	our	our	PRON
cjfa-41519	34	63	understanding	understanding	NOUN
cjfa-41519	34	64	of	of	ADP
cjfa-41519	34	65	canadian	canadian	ADJ
cjfa-41519	34	66	government	government	NOUN
cjfa-41519	34	67	accounting	accounting	NOUN
cjfa-41519	34	68	.	.	PUNCT
cjfa-41519	35	1	nevertheless	nevertheless	ADV
cjfa-41519	35	2	,	,	PUNCT
cjfa-41519	35	3	to	to	ADP
cjfa-41519	35	4	the	the	DET
cjfa-41519	35	5	best	good	ADJ
cjfa-41519	35	6	of	of	ADP
cjfa-41519	35	7	our	our	PRON
cjfa-41519	35	8	knowledge	knowledge	NOUN
cjfa-41519	35	9	,	,	PUNCT
cjfa-41519	35	10	no	no	DET
cjfa-41519	35	11	systematic	systematic	ADJ
cjfa-41519	35	12	review	review	NOUN
cjfa-41519	35	13	has	have	AUX
cjfa-41519	35	14	been	be	AUX
cjfa-41519	35	15	done	do	VERB
cjfa-41519	35	16	to	to	PART
cjfa-41519	35	17	synthesize	synthesize	VERB
cjfa-41519	35	18	the	the	DET
cjfa-41519	35	19	coverage	coverage	NOUN
cjfa-41519	35	20	of	of	ADP
cjfa-41519	35	21	those	those	DET
cjfa-41519	35	22	extant	extant	ADJ
cjfa-41519	35	23	studies	study	NOUN
cjfa-41519	35	24	.	.	PUNCT
cjfa-41519	36	1	to	to	PART
cjfa-41519	36	2	fill	fill	VERB
cjfa-41519	36	3	this	this	DET
cjfa-41519	36	4	research	research	NOUN
cjfa-41519	36	5	gap	gap	NOUN
cjfa-41519	36	6	,	,	PUNCT
cjfa-41519	36	7	this	this	DET
cjfa-41519	36	8	study	study	NOUN
cjfa-41519	36	9	systematically	systematically	ADV
cjfa-41519	36	10	examines	examine	VERB
cjfa-41519	36	11	that	that	DET
cjfa-41519	36	12	body	body	NOUN
cjfa-41519	36	13	of	of	ADP
cjfa-41519	36	14	prior	prior	ADJ
cjfa-41519	36	15	research	research	NOUN
cjfa-41519	36	16	to	to	PART
cjfa-41519	36	17	uncover	uncover	VERB
cjfa-41519	36	18	some	some	DET
cjfa-41519	36	19	under	under	ADV
cjfa-41519	36	20	-	-	PUNCT
cjfa-41519	36	21	explored	explore	VERB
cjfa-41519	36	22	and	and	CCONJ
cjfa-41519	36	23	unexplored	unexplored	ADJ
cjfa-41519	36	24	areas	area	NOUN
cjfa-41519	36	25	in	in	ADP
cjfa-41519	36	26	canadian	canadian	ADJ
cjfa-41519	36	27	government	government	NOUN
cjfa-41519	36	28	accounting	accounting	NOUN
cjfa-41519	36	29	.	.	PUNCT
cjfa-41519	37	1	additionally	additionally	ADV
cjfa-41519	37	2	,	,	PUNCT
cjfa-41519	37	3	this	this	DET
cjfa-41519	37	4	systematic	systematic	ADJ
cjfa-41519	37	5	review	review	NOUN
cjfa-41519	37	6	will	will	AUX
cjfa-41519	37	7	provide	provide	VERB
cjfa-41519	37	8	an	an	DET
cjfa-41519	37	9	essential	essential	ADJ
cjfa-41519	37	10	basis	basis	NOUN
cjfa-41519	37	11	for	for	ADP
cjfa-41519	37	12	setting	set	VERB
cjfa-41519	37	13	future	future	ADJ
cjfa-41519	37	14	research	research	NOUN
cjfa-41519	37	15	directions	direction	NOUN
cjfa-41519	37	16	for	for	ADP
cjfa-41519	37	17	advancing	advance	VERB
cjfa-41519	37	18	the	the	DET
cjfa-41519	37	19	academic	academic	ADJ
cjfa-41519	37	20	inquiries	inquiry	NOUN
cjfa-41519	37	21	in	in	ADP
cjfa-41519	37	22	this	this	DET
cjfa-41519	37	23	domain	domain	NOUN
cjfa-41519	37	24	(	(	PUNCT
cjfa-41519	37	25	webster	webster	PROPN
cjfa-41519	37	26	&	&	CCONJ
cjfa-41519	37	27	watson	watson	PROPN
cjfa-41519	37	28	,	,	PUNCT
cjfa-41519	37	29	2002	2002	NUM
cjfa-41519	37	30	)	)	PUNCT
cjfa-41519	37	31	.	.	PUNCT
cjfa-41519	38	1	moreover	moreover	ADV
cjfa-41519	38	2	,	,	PUNCT
cjfa-41519	38	3	this	this	DET
cjfa-41519	38	4	study	study	NOUN
cjfa-41519	38	5	responds	respond	VERB
cjfa-41519	38	6	to	to	ADP
cjfa-41519	38	7	the	the	DET
cjfa-41519	38	8	call	call	NOUN
cjfa-41519	38	9	“	"	PUNCT
cjfa-41519	38	10	…	…	PUNCT
cjfa-41519	38	11	to	to	PART
cjfa-41519	38	12	contribute	contribute	VERB
cjfa-41519	38	13	to	to	ADP
cjfa-41519	38	14	the	the	DET
cjfa-41519	38	15	dialogue	dialogue	NOUN
cjfa-41519	38	16	on	on	ADP
cjfa-41519	38	17	government	government	NOUN
cjfa-41519	38	18	accounting	account	VERB
cjfa-41519	38	19	through	through	ADP
cjfa-41519	38	20	studies	study	NOUN
cjfa-41519	38	21	of	of	ADP
cjfa-41519	38	22	the	the	DET
cjfa-41519	38	23	canadian	canadian	ADJ
cjfa-41519	38	24	perspective	perspective	NOUN
cjfa-41519	38	25	on	on	ADP
cjfa-41519	38	26	government	government	NOUN
cjfa-41519	38	27	accounting	accounting	NOUN
cjfa-41519	38	28	,	,	PUNCT
cjfa-41519	38	29	auditing	auditing	NOUN
cjfa-41519	38	30	and	and	CCONJ
cjfa-41519	38	31	accountability	accountability	NOUN
cjfa-41519	38	32	”	"	PUNCT
cjfa-41519	38	33	(	(	PUNCT
cjfa-41519	38	34	baker	baker	NOUN
cjfa-41519	38	35	,	,	PUNCT
cjfa-41519	38	36	2019	2019	NUM
cjfa-41519	38	37	,	,	PUNCT
cjfa-41519	38	38	p.	p.	NOUN
cjfa-41519	38	39	288	288	NUM
cjfa-41519	38	40	)	)	PUNCT
cjfa-41519	38	41	.	.	PUNCT
cjfa-41519	39	1	the	the	DET
cjfa-41519	39	2	paper	paper	NOUN
cjfa-41519	39	3	is	be	AUX
cjfa-41519	39	4	structured	structure	VERB
cjfa-41519	39	5	as	as	SCONJ
cjfa-41519	39	6	follows	follow	VERB
cjfa-41519	39	7	:	:	PUNCT
cjfa-41519	39	8	in	in	ADP
cjfa-41519	39	9	section	section	NOUN
cjfa-41519	39	10	1	1	NUM
cjfa-41519	39	11	,	,	PUNCT
cjfa-41519	39	12	the	the	DET
cjfa-41519	39	13	systematic	systematic	ADJ
cjfa-41519	39	14	review	review	NOUN
cjfa-41519	39	15	methodology	methodology	NOUN
cjfa-41519	39	16	is	be	AUX
cjfa-41519	39	17	explained	explain	VERB
cjfa-41519	39	18	.	.	PUNCT
cjfa-41519	40	1	section	section	NOUN
cjfa-41519	40	2	2	2	NUM
cjfa-41519	40	3	includes	include	VERB
cjfa-41519	40	4	the	the	DET
cjfa-41519	40	5	basis	basis	NOUN
cjfa-41519	40	6	for	for	ADP
cjfa-41519	40	7	formulating	formulate	VERB
cjfa-41519	40	8	the	the	DET
cjfa-41519	40	9	search	search	NOUN
cjfa-41519	40	10	string	string	NOUN
cjfa-41519	40	11	and	and	CCONJ
cjfa-41519	40	12	research	research	NOUN
cjfa-41519	40	13	questions	question	NOUN
cjfa-41519	40	14	,	,	PUNCT
cjfa-41519	40	15	explicit	explicit	ADJ
cjfa-41519	40	16	inclusion	inclusion	NOUN
cjfa-41519	40	17	and	and	CCONJ
cjfa-41519	40	18	exclusion	exclusion	NOUN
cjfa-41519	40	19	criteria	criterion	NOUN
cjfa-41519	40	20	,	,	PUNCT
cjfa-41519	40	21	and	and	CCONJ
cjfa-41519	40	22	limitations	limitation	NOUN
cjfa-41519	40	23	and	and	CCONJ
cjfa-41519	40	24	rigour	rigour	NOUN
cjfa-41519	40	25	of	of	ADP
cjfa-41519	40	26	the	the	DET
cjfa-41519	40	27	research	research	NOUN
cjfa-41519	40	28	.	.	PUNCT
cjfa-41519	41	1	section	section	NOUN
cjfa-41519	41	2	3	3	NUM
cjfa-41519	41	3	outlines	outline	VERB
cjfa-41519	41	4	the	the	DET
cjfa-41519	41	5	descriptive	descriptive	ADJ
cjfa-41519	41	6	analysis	analysis	NOUN
cjfa-41519	41	7	of	of	ADP
cjfa-41519	41	8	the	the	DET
cjfa-41519	41	9	selected	select	VERB
cjfa-41519	41	10	articles	article	NOUN
cjfa-41519	41	11	.	.	PUNCT
cjfa-41519	42	1	we	we	PRON
cjfa-41519	42	2	categorize	categorize	VERB
cjfa-41519	42	3	articles	article	NOUN
cjfa-41519	42	4	by	by	ADP
cjfa-41519	42	5	journal	journal	ADJ
cjfa-41519	42	6	focus	focus	NOUN
cjfa-41519	42	7	,	,	PUNCT
cjfa-41519	42	8	time	time	NOUN
cjfa-41519	42	9	and	and	CCONJ
cjfa-41519	42	10	accounting	accounting	NOUN
cjfa-41519	42	11	area	area	NOUN
cjfa-41519	42	12	.	.	PUNCT
cjfa-41519	43	1	section	section	NOUN
cjfa-41519	43	2	4	4	NUM
cjfa-41519	43	3	includes	include	VERB
cjfa-41519	43	4	the	the	DET
cjfa-41519	43	5	findings	finding	NOUN
cjfa-41519	43	6	of	of	ADP
cjfa-41519	43	7	the	the	DET
cjfa-41519	43	8	empirical	empirical	ADJ
cjfa-41519	43	9	research	research	NOUN
cjfa-41519	43	10	over	over	ADP
cjfa-41519	43	11	the	the	DET
cjfa-41519	43	12	last	last	ADJ
cjfa-41519	43	13	forty	forty	NUM
cjfa-41519	43	14	-	-	PUNCT
cjfa-41519	43	15	two	two	NUM
cjfa-41519	43	16	years	year	NOUN
cjfa-41519	43	17	.	.	PUNCT
cjfa-41519	44	1	section	section	NOUN
cjfa-41519	44	2	5	5	NUM
cjfa-41519	44	3	provides	provide	VERB
cjfa-41519	44	4	suggestions	suggestion	NOUN
cjfa-41519	44	5	for	for	ADP
cjfa-41519	44	6	future	future	ADJ
cjfa-41519	44	7	research	research	NOUN
cjfa-41519	44	8	.	.	PUNCT
cjfa-41519	45	1	research	research	NOUN
cjfa-41519	45	2	methodology	methodology	NOUN
cjfa-41519	45	3	and	and	CCONJ
cjfa-41519	45	4	research	research	NOUN
cjfa-41519	45	5	processresearch	processresearch	NOUN
cjfa-41519	45	6	methodology	methodology	NOUN
cjfa-41519	45	7	and	and	CCONJ
cjfa-41519	45	8	research	research	NOUN
cjfa-41519	45	9	process	process	NOUN
cjfa-41519	45	10	key	key	ADJ
cjfa-41519	45	11	terms	term	NOUN
cjfa-41519	45	12	and	and	CCONJ
cjfa-41519	45	13	search	search	NOUN
cjfa-41519	45	14	string	string	NOUN
cjfa-41519	45	15	key	key	ADJ
cjfa-41519	45	16	terms	term	NOUN
cjfa-41519	45	17	and	and	CCONJ
cjfa-41519	45	18	search	search	NOUN
cjfa-41519	45	19	string	string	NOUN
cjfa-41519	45	20	an	an	DET
cjfa-41519	45	21	initial	initial	ADJ
cjfa-41519	45	22	search	search	NOUN
cjfa-41519	45	23	string	string	NOUN
cjfa-41519	45	24	was	be	AUX
cjfa-41519	45	25	developed	develop	VERB
cjfa-41519	45	26	based	base	VERB
cjfa-41519	45	27	on	on	ADP
cjfa-41519	45	28	a	a	DET
cjfa-41519	45	29	preliminary	preliminary	NOUN
cjfa-41519	45	30	of	of	ADP
cjfa-41519	45	31	the	the	DET
cjfa-41519	45	32	extant	extant	ADJ
cjfa-41519	45	33	literature	literature	NOUN
cjfa-41519	45	34	on	on	ADP
cjfa-41519	45	35	government	government	NOUN
cjfa-41519	45	36	accounting	accounting	NOUN
cjfa-41519	45	37	.	.	PUNCT
cjfa-41519	46	1	subsequently	subsequently	ADV
cjfa-41519	46	2	,	,	PUNCT
cjfa-41519	46	3	drawing	draw	VERB
cjfa-41519	46	4	on	on	ADP
cjfa-41519	46	5	this	this	DET
cjfa-41519	46	6	literature	literature	NOUN
cjfa-41519	46	7	,	,	PUNCT
cjfa-41519	46	8	we	we	PRON
cjfa-41519	46	9	considered	consider	VERB
cjfa-41519	46	10	government	government	NOUN
cjfa-41519	46	11	accounting	accounting	NOUN
cjfa-41519	46	12	/	/	SYM
cjfa-41519	46	13	accountability	accountability	NOUN
cjfa-41519	46	14	,	,	PUNCT
cjfa-41519	46	15	public	public	ADJ
cjfa-41519	46	16	sector	sector	NOUN
cjfa-41519	46	17	accounting	accounting	NOUN
cjfa-41519	46	18	/	/	SYM
cjfa-41519	46	19	accountability	accountability	NOUN
cjfa-41519	46	20	,	,	PUNCT
cjfa-41519	46	21	government	government	NOUN
cjfa-41519	46	22	budget	budget	NOUN
cjfa-41519	46	23	,	,	PUNCT
cjfa-41519	46	24	fund	fund	NOUN
cjfa-41519	46	25	accounting	accounting	NOUN
cjfa-41519	46	26	,	,	PUNCT
cjfa-41519	46	27	and	and	CCONJ
cjfa-41519	46	28	government	government	NOUN
cjfa-41519	46	29	cost	cost	NOUN
cjfa-41519	46	30	and	and	CCONJ
cjfa-41519	46	31	management	management	NOUN
cjfa-41519	46	32	accounting	accounting	NOUN
cjfa-41519	46	33	as	as	ADP
cjfa-41519	46	34	meaningful	meaningful	ADJ
cjfa-41519	46	35	terms	term	NOUN
cjfa-41519	46	36	.	.	PUNCT
cjfa-41519	47	1	we	we	PRON
cjfa-41519	47	2	then	then	ADV
cjfa-41519	47	3	used	use	VERB
cjfa-41519	47	4	these	these	DET
cjfa-41519	47	5	terms	term	NOUN
cjfa-41519	47	6	to	to	PART
cjfa-41519	47	7	develop	develop	VERB
cjfa-41519	47	8	the	the	DET
cjfa-41519	47	9	following	follow	VERB
cjfa-41519	47	10	search	search	NOUN
cjfa-41519	47	11	string	string	NOUN
cjfa-41519	47	12	,	,	PUNCT
cjfa-41519	47	13	which	which	PRON
cjfa-41519	47	14	was	be	AUX
cjfa-41519	47	15	applied	apply	VERB
cjfa-41519	47	16	when	when	SCONJ
cjfa-41519	47	17	searching	search	VERB
cjfa-41519	47	18	for	for	ADP
cjfa-41519	47	19	the	the	DET
cjfa-41519	47	20	keywords	keyword	NOUN
cjfa-41519	47	21	in	in	ADP
cjfa-41519	47	22	abstracts	abstract	NOUN
cjfa-41519	47	23	:	:	PUNCT
cjfa-41519	47	24	t.	t.	PROPN
cjfa-41519	47	25	nasreen	nasreen	PROPN
cjfa-41519	47	26	,	,	PUNCT
cjfa-41519	47	27	r.	r.	PROPN
cjfa-41519	47	28	baker7474	baker7474	PROPN
cjfa-41519	47	29	“	"	PUNCT
cjfa-41519	47	30	government	government	NOUN
cjfa-41519	47	31	account	account	NOUN
cjfa-41519	47	32	”	"	PUNCT
cjfa-41519	47	33	or	or	CCONJ
cjfa-41519	47	34	“	"	PUNCT
cjfa-41519	47	35	government	government	NOUN
cjfa-41519	47	36	accountability	accountability	NOUN
cjfa-41519	47	37	”	"	PUNCT
cjfa-41519	47	38	or	or	CCONJ
cjfa-41519	47	39	“	"	PUNCT
cjfa-41519	47	40	government	government	NOUN
cjfa-41519	47	41	accountable	accountable	NOUN
cjfa-41519	47	42	”	"	PUNCT
cjfa-41519	47	43	or	or	CCONJ
cjfa-41519	47	44	“	"	PUNCT
cjfa-41519	47	45	government	government	NOUN
cjfa-41519	47	46	accountants	accountant	NOUN
cjfa-41519	47	47	”	"	PUNCT
cjfa-41519	47	48	or	or	CCONJ
cjfa-41519	47	49	“	"	PUNCT
cjfa-41519	47	50	government	government	NOUN
cjfa-41519	47	51	accounting	accounting	NOUN
cjfa-41519	47	52	”	"	PUNCT
cjfa-41519	47	53	or	or	CCONJ
cjfa-41519	47	54	“	"	PUNCT
cjfa-41519	47	55	government	government	NOUN
cjfa-41519	47	56	accounts	account	NOUN
cjfa-41519	47	57	”	"	PUNCT
cjfa-41519	47	58	)	)	PUNCT
cjfa-41519	47	59	or	or	CCONJ
cjfa-41519	47	60	“	"	PUNCT
cjfa-41519	47	61	public	public	ADJ
cjfa-41519	47	62	sector	sector	NOUN
cjfa-41519	47	63	account	account	NOUN
cjfa-41519	47	64	*	*	PUNCT
cjfa-41519	47	65	”	"	PUNCT
cjfa-41519	47	66	or	or	CCONJ
cjfa-41519	47	67	(	(	PUNCT
cjfa-41519	47	68	“	"	PUNCT
cjfa-41519	47	69	government	government	NOUN
cjfa-41519	47	70	audit	audit	NOUN
cjfa-41519	47	71	”	"	PUNCT
cjfa-41519	47	72	or	or	CCONJ
cjfa-41519	47	73	“	"	PUNCT
cjfa-41519	47	74	government	government	NOUN
cjfa-41519	47	75	auditing	auditing	NOUN
cjfa-41519	47	76	”	"	PUNCT
cjfa-41519	47	77	or	or	CCONJ
cjfa-41519	47	78	“	"	PUNCT
cjfa-41519	47	79	government	government	NOUN
cjfa-41519	47	80	auditor	auditor	NOUN
cjfa-41519	47	81	”	"	PUNCT
cjfa-41519	47	82	)	)	PUNCT
cjfa-41519	47	83	or	or	CCONJ
cjfa-41519	47	84	“	"	PUNCT
cjfa-41519	47	85	government	government	NOUN
cjfa-41519	47	86	performance	performance	NOUN
cjfa-41519	47	87	indicators	indicator	NOUN
cjfa-41519	47	88	”	"	PUNCT
cjfa-41519	47	89	or	or	CCONJ
cjfa-41519	47	90	“	"	PUNCT
cjfa-41519	47	91	government	government	NOUN
cjfa-41519	47	92	accrual	accrual	ADJ
cjfa-41519	47	93	account	account	NOUN
cjfa-41519	47	94	*	*	PUNCT
cjfa-41519	47	95	”	"	PUNCT
cjfa-41519	47	96	or	or	CCONJ
cjfa-41519	47	97	(	(	PUNCT
cjfa-41519	47	98	“	"	PUNCT
cjfa-41519	47	99	public	public	ADJ
cjfa-41519	47	100	account	account	NOUN
cjfa-41519	47	101	”	"	PUNCT
cjfa-41519	47	102	or	or	CCONJ
cjfa-41519	47	103	“	"	PUNCT
cjfa-41519	47	104	public	public	ADJ
cjfa-41519	47	105	accountability	accountability	NOUN
cjfa-41519	47	106	”	"	PUNCT
cjfa-41519	47	107	or	or	CCONJ
cjfa-41519	47	108	“	"	PUNCT
cjfa-41519	47	109	public	public	ADJ
cjfa-41519	47	110	accountancy	accountancy	NOUN
cjfa-41519	47	111	”	"	PUNCT
cjfa-41519	47	112	or	or	CCONJ
cjfa-41519	47	113	“	"	PUNCT
cjfa-41519	47	114	public	public	ADJ
cjfa-41519	47	115	accountant	accountant	NOUN
cjfa-41519	47	116	”	"	PUNCT
cjfa-41519	47	117	or	or	CCONJ
cjfa-41519	47	118	“	"	PUNCT
cjfa-41519	47	119	public	public	ADJ
cjfa-41519	47	120	accountants	accountant	NOUN
cjfa-41519	47	121	”	"	PUNCT
cjfa-41519	47	122	or	or	CCONJ
cjfa-41519	47	123	“	"	PUNCT
cjfa-41519	47	124	public	public	ADJ
cjfa-41519	47	125	accounting	accounting	NOUN
cjfa-41519	47	126	”	"	PUNCT
cjfa-41519	47	127	or	or	CCONJ
cjfa-41519	47	128	“	"	PUNCT
cjfa-41519	47	129	public	public	ADJ
cjfa-41519	47	130	accounts	account	NOUN
cjfa-41519	47	131	”	"	PUNCT
cjfa-41519	47	132	)	)	PUNCT
cjfa-41519	47	133	or	or	CCONJ
cjfa-41519	47	134	(	(	PUNCT
cjfa-41519	47	135	“	"	PUNCT
cjfa-41519	47	136	government	government	NOUN
cjfa-41519	47	137	budget	budget	NOUN
cjfa-41519	47	138	”	"	PUNCT
cjfa-41519	47	139	or	or	CCONJ
cjfa-41519	47	140	“	"	PUNCT
cjfa-41519	47	141	government	government	NOUN
cjfa-41519	47	142	budgetary	budgetary	NOUN
cjfa-41519	47	143	”	"	PUNCT
cjfa-41519	47	144	or	or	CCONJ
cjfa-41519	47	145	“	"	PUNCT
cjfa-41519	47	146	government	government	NOUN
cjfa-41519	47	147	budgeted	budget	VERB
cjfa-41519	47	148	”	"	PUNCT
cjfa-41519	47	149	or	or	CCONJ
cjfa-41519	47	150	“	"	PUNCT
cjfa-41519	47	151	government	government	NOUN
cjfa-41519	47	152	budgeting	budgeting	NOUN
cjfa-41519	47	153	”	"	PUNCT
cjfa-41519	47	154	or	or	CCONJ
cjfa-41519	47	155	“	"	PUNCT
cjfa-41519	47	156	government	government	NOUN
cjfa-41519	47	157	budgets	budget	NOUN
cjfa-41519	47	158	”	"	PUNCT
cjfa-41519	47	159	)	)	PUNCT
cjfa-41519	47	160	or	or	CCONJ
cjfa-41519	47	161	(	(	PUNCT
cjfa-41519	47	162	“	"	PUNCT
cjfa-41519	47	163	fund	fund	NOUN
cjfa-41519	47	164	account	account	NOUN
cjfa-41519	47	165	”	"	PUNCT
cjfa-41519	47	166	or	or	CCONJ
cjfa-41519	47	167	“	"	PUNCT
cjfa-41519	47	168	fund	fund	NOUN
cjfa-41519	47	169	accounting	accounting	NOUN
cjfa-41519	47	170	”	"	PUNCT
cjfa-41519	47	171	or	or	CCONJ
cjfa-41519	47	172	“	"	PUNCT
cjfa-41519	47	173	fund	fund	NOUN
cjfa-41519	47	174	accounts	account	NOUN
cjfa-41519	47	175	”	"	PUNCT
cjfa-41519	47	176	)	)	PUNCT
cjfa-41519	47	177	or	or	CCONJ
cjfa-41519	47	178	“	"	PUNCT
cjfa-41519	47	179	government	government	NOUN
cjfa-41519	47	180	costing	cost	VERB
cjfa-41519	47	181	system	system	NOUN
cjfa-41519	47	182	”	"	PUNCT
cjfa-41519	47	183	or	or	CCONJ
cjfa-41519	47	184	“	"	PUNCT
cjfa-41519	47	185	government	government	NOUN
cjfa-41519	47	186	management	management	NOUN
cjfa-41519	47	187	account	account	NOUN
cjfa-41519	47	188	*	*	PUNCT
cjfa-41519	47	189	”	"	PUNCT
cjfa-41519	47	190	to	to	PART
cjfa-41519	47	191	limit	limit	VERB
cjfa-41519	47	192	the	the	DET
cjfa-41519	47	193	focus	focus	NOUN
cjfa-41519	47	194	of	of	ADP
cjfa-41519	47	195	the	the	DET
cjfa-41519	47	196	search	search	NOUN
cjfa-41519	47	197	to	to	ADP
cjfa-41519	47	198	the	the	DET
cjfa-41519	47	199	canadian	canadian	ADJ
cjfa-41519	47	200	context	context	NOUN
cjfa-41519	47	201	,	,	PUNCT
cjfa-41519	47	202	the	the	DET
cjfa-41519	47	203	terms	term	NOUN
cjfa-41519	47	204	“	"	PUNCT
cjfa-41519	47	205	canadian	canadian	ADJ
cjfa-41519	47	206	government	government	NOUN
cjfa-41519	47	207	”	"	PUNCT
cjfa-41519	47	208	or	or	CCONJ
cjfa-41519	47	209	“	"	PUNCT
cjfa-41519	47	210	canadian	canadian	ADJ
cjfa-41519	47	211	federal	federal	ADJ
cjfa-41519	47	212	government	government	NOUN
cjfa-41519	47	213	”	"	PUNCT
cjfa-41519	47	214	with	with	ADP
cjfa-41519	47	215	the	the	DET
cjfa-41519	47	216	boolean	boolean	ADJ
cjfa-41519	47	217	operator	operator	NOUN
cjfa-41519	47	218	“	"	PUNCT
cjfa-41519	47	219	and	and	CCONJ
cjfa-41519	47	220	”	"	PUNCT
cjfa-41519	47	221	were	be	AUX
cjfa-41519	47	222	added	add	VERB
cjfa-41519	47	223	.	.	PUNCT
cjfa-41519	48	1	screening	screen	VERB
cjfa-41519	48	2	protocol	protocol	NOUN
cjfa-41519	48	3	screening	screen	VERB
cjfa-41519	48	4	protocol	protocol	NOUN
cjfa-41519	48	5	searches	search	NOUN
cjfa-41519	48	6	were	be	AUX
cjfa-41519	48	7	conducted	conduct	VERB
cjfa-41519	48	8	in	in	ADP
cjfa-41519	48	9	one	one	NUM
cjfa-41519	48	10	prominent	prominent	ADJ
cjfa-41519	48	11	interdisciplinary	interdisciplinary	ADJ
cjfa-41519	48	12	abstract	abstract	NOUN
cjfa-41519	48	13	and	and	CCONJ
cjfa-41519	48	14	citation	citation	NOUN
cjfa-41519	48	15	database	database	NOUN
cjfa-41519	48	16	–	–	PUNCT
cjfa-41519	48	17	abi	abi	PROPN
cjfa-41519	48	18	/	/	SYM
cjfa-41519	48	19	inform	inform	NOUN
cjfa-41519	48	20	global	global	ADJ
cjfa-41519	48	21	–	–	PUNCT
cjfa-41519	48	22	using	use	VERB
cjfa-41519	48	23	the	the	DET
cjfa-41519	48	24	above	above	ADV
cjfa-41519	48	25	-	-	PUNCT
cjfa-41519	48	26	mentioned	mention	VERB
cjfa-41519	48	27	search	search	NOUN
cjfa-41519	48	28	string	string	NOUN
cjfa-41519	48	29	.	.	PUNCT
cjfa-41519	49	1	abi	abi	PROPN
cjfa-41519	49	2	/	/	SYM
cjfa-41519	49	3	inform	inform	NOUN
cjfa-41519	49	4	global	global	ADJ
cjfa-41519	49	5	has	have	VERB
cjfa-41519	49	6	an	an	DET
cjfa-41519	49	7	extensive	extensive	ADJ
cjfa-41519	49	8	and	and	CCONJ
cjfa-41519	49	9	rich	rich	ADJ
cjfa-41519	49	10	collection	collection	NOUN
cjfa-41519	49	11	of	of	ADP
cjfa-41519	49	12	full	full	ADJ
cjfa-41519	49	13	-	-	PUNCT
cjfa-41519	49	14	text	text	NOUN
cjfa-41519	49	15	and	and	CCONJ
cjfa-41519	49	16	full	full	ADJ
cjfa-41519	49	17	-	-	PUNCT
cjfa-41519	49	18	image	image	NOUN
cjfa-41519	49	19	peer	peer	NOUN
cjfa-41519	49	20	-	-	PUNCT
cjfa-41519	49	21	reviewed	review	VERB
cjfa-41519	49	22	articles	article	NOUN
cjfa-41519	49	23	in	in	ADP
cjfa-41519	49	24	business	business	NOUN
cjfa-41519	49	25	and	and	CCONJ
cjfa-41519	49	26	management	management	NOUN
cjfa-41519	49	27	publications	publication	NOUN
cjfa-41519	49	28	dating	date	VERB
cjfa-41519	49	29	from	from	ADP
cjfa-41519	49	30	the	the	DET
cjfa-41519	49	31	1920s	1920s	NUM
cjfa-41519	49	32	.	.	PUNCT
cjfa-41519	50	1	the	the	DET
cjfa-41519	50	2	search	search	NOUN
cjfa-41519	50	3	was	be	AUX
cjfa-41519	50	4	limited	limit	VERB
cjfa-41519	50	5	to	to	ADP
cjfa-41519	50	6	double	double	ADJ
cjfa-41519	50	7	-	-	PUNCT
cjfa-41519	50	8	blind	blind	ADJ
cjfa-41519	50	9	peer	peer	NOUN
cjfa-41519	50	10	-	-	PUNCT
cjfa-41519	50	11	reviewed	review	VERB
cjfa-41519	50	12	articles	article	NOUN
cjfa-41519	50	13	in	in	ADP
cjfa-41519	50	14	business	business	NOUN
cjfa-41519	50	15	and	and	CCONJ
cjfa-41519	50	16	management	management	NOUN
cjfa-41519	50	17	.	.	PUNCT
cjfa-41519	51	1	an	an	DET
cjfa-41519	51	2	additional	additional	ADJ
cjfa-41519	51	3	restriction	restriction	NOUN
cjfa-41519	51	4	was	be	AUX
cjfa-41519	51	5	placed	place	VERB
cjfa-41519	51	6	on	on	ADP
cjfa-41519	51	7	the	the	DET
cjfa-41519	51	8	publication	publication	NOUN
cjfa-41519	51	9	dates	date	NOUN
cjfa-41519	51	10	and	and	CCONJ
cjfa-41519	51	11	language	language	NOUN
cjfa-41519	51	12	preferences	preference	NOUN
cjfa-41519	51	13	,	,	PUNCT
cjfa-41519	51	14	limiting	limit	VERB
cjfa-41519	51	15	the	the	DET
cjfa-41519	51	16	search	search	NOUN
cjfa-41519	51	17	to	to	ADP
cjfa-41519	51	18	articles	article	NOUN
cjfa-41519	51	19	published	publish	VERB
cjfa-41519	51	20	in	in	ADP
cjfa-41519	51	21	english	english	PROPN
cjfa-41519	51	22	during	during	ADP
cjfa-41519	51	23	the	the	DET
cjfa-41519	51	24	period	period	NOUN
cjfa-41519	51	25	of	of	ADP
cjfa-41519	51	26	1980	1980	NUM
cjfa-41519	51	27	to	to	ADP
cjfa-41519	51	28	2021	2021	NUM
cjfa-41519	51	29	.	.	PUNCT
cjfa-41519	52	1	the	the	DET
cjfa-41519	52	2	date	date	NOUN
cjfa-41519	52	3	limit	limit	NOUN
cjfa-41519	52	4	was	be	AUX
cjfa-41519	52	5	imposed	impose	VERB
cjfa-41519	52	6	because	because	SCONJ
cjfa-41519	52	7	,	,	PUNCT
cjfa-41519	52	8	since	since	SCONJ
cjfa-41519	52	9	the	the	DET
cjfa-41519	52	10	early	early	ADJ
cjfa-41519	52	11	1980s	1980s	NUM
cjfa-41519	52	12	,	,	PUNCT
cjfa-41519	52	13	all	all	DET
cjfa-41519	52	14	federal	federal	ADJ
cjfa-41519	52	15	and	and	CCONJ
cjfa-41519	52	16	provincial	provincial	ADJ
cjfa-41519	52	17	/	/	SYM
cjfa-41519	52	18	territorial	territorial	ADJ
cjfa-41519	52	19	governments	government	NOUN
cjfa-41519	52	20	have	have	AUX
cjfa-41519	52	21	adopted	adopt	VERB
cjfa-41519	52	22	harmonized	harmonized	ADJ
cjfa-41519	52	23	accounting	accounting	NOUN
cjfa-41519	52	24	practices	practice	NOUN
cjfa-41519	52	25	in	in	ADP
cjfa-41519	52	26	compliance	compliance	NOUN
cjfa-41519	52	27	with	with	ADP
cjfa-41519	52	28	the	the	DET
cjfa-41519	52	29	canadian	canadian	PROPN
cjfa-41519	52	30	institute	institute	PROPN
cjfa-41519	52	31	of	of	ADP
cjfa-41519	52	32	chartered	chartered	PROPN
cjfa-41519	52	33	accountants	accountant	NOUN
cjfa-41519	52	34	(	(	PUNCT
cjfa-41519	52	35	cica	cica	PROPN
cjfa-41519	52	36	)	)	PUNCT
cjfa-41519	52	37	public	public	ADJ
cjfa-41519	52	38	sector	sector	NOUN
cjfa-41519	52	39	accounting	accounting	NOUN
cjfa-41519	52	40	handbook	handbook	NOUN
cjfa-41519	52	41	(	(	PUNCT
cjfa-41519	52	42	baker	baker	PROPN
cjfa-41519	52	43	&	&	CCONJ
cjfa-41519	52	44	rennie	rennie	PROPN
cjfa-41519	52	45	,	,	PUNCT
cjfa-41519	52	46	2018	2018	NUM
cjfa-41519	52	47	)	)	PUNCT
cjfa-41519	52	48	.	.	PUNCT
cjfa-41519	53	1	thus	thus	ADV
cjfa-41519	53	2	,	,	PUNCT
cjfa-41519	53	3	this	this	DET
cjfa-41519	53	4	study	study	NOUN
cjfa-41519	53	5	reflects	reflect	VERB
cjfa-41519	53	6	research	research	NOUN
cjfa-41519	53	7	conducted	conduct	VERB
cjfa-41519	53	8	on	on	ADP
cjfa-41519	53	9	current	current	ADJ
cjfa-41519	53	10	government	government	NOUN
cjfa-41519	53	11	accounting	accounting	NOUN
cjfa-41519	53	12	practices	practice	NOUN
cjfa-41519	53	13	.	.	PUNCT
cjfa-41519	54	1	the	the	DET
cjfa-41519	54	2	structured	structured	ADJ
cjfa-41519	54	3	review	review	NOUN
cjfa-41519	54	4	intends	intend	VERB
cjfa-41519	54	5	to	to	PART
cjfa-41519	54	6	provide	provide	VERB
cjfa-41519	54	7	future	future	ADJ
cjfa-41519	54	8	research	research	NOUN
cjfa-41519	54	9	direction	direction	NOUN
cjfa-41519	54	10	to	to	ADP
cjfa-41519	54	11	scholars	scholar	NOUN
cjfa-41519	54	12	of	of	ADP
cjfa-41519	54	13	canadian	canadian	ADJ
cjfa-41519	54	14	government	government	NOUN
cjfa-41519	54	15	accounting	accounting	NOUN
cjfa-41519	54	16	.	.	PUNCT
cjfa-41519	55	1	hence	hence	ADV
cjfa-41519	55	2	,	,	PUNCT
cjfa-41519	55	3	the	the	DET
cjfa-41519	55	4	selection	selection	NOUN
cjfa-41519	55	5	of	of	ADP
cjfa-41519	55	6	the	the	DET
cjfa-41519	55	7	articles	article	NOUN
cjfa-41519	55	8	needs	need	VERB
cjfa-41519	55	9	to	to	PART
cjfa-41519	55	10	be	be	AUX
cjfa-41519	55	11	reflective	reflective	ADJ
cjfa-41519	55	12	of	of	ADP
cjfa-41519	55	13	prevailing	prevail	VERB
cjfa-41519	55	14	government	government	NOUN
cjfa-41519	55	15	harmonized	harmonized	ADJ
cjfa-41519	55	16	accounting	accounting	NOUN
cjfa-41519	55	17	practices	practice	NOUN
cjfa-41519	55	18	.	.	PUNCT
cjfa-41519	56	1	canadian	canadian	ADJ
cjfa-41519	56	2	government	government	NOUN
cjfa-41519	56	3	accounting	accounting	NOUN
cjfa-41519	56	4	:	:	PUNCT
cjfa-41519	56	5	a	a	DET
cjfa-41519	56	6	systematic	systematic	ADJ
cjfa-41519	56	7	review	review	NOUN
cjfa-41519	56	8	7575	7575	NUM
cjfa-41519	56	9	screening	screen	VERB
cjfa-41519	56	10	criteriascreening	criteriascreene	VERB
cjfa-41519	56	11	criteria	criterion	NOUN
cjfa-41519	56	12	initially	initially	ADV
cjfa-41519	56	13	,	,	PUNCT
cjfa-41519	56	14	the	the	DET
cjfa-41519	56	15	search	search	NOUN
cjfa-41519	56	16	results	result	VERB
cjfa-41519	56	17	from	from	ADP
cjfa-41519	56	18	abi	abi	PROPN
cjfa-41519	56	19	/	/	SYM
cjfa-41519	56	20	inform	inform	NOUN
cjfa-41519	56	21	global	global	ADJ
cjfa-41519	56	22	were	be	AUX
cjfa-41519	56	23	indexed	index	VERB
cjfa-41519	56	24	separately	separately	ADV
cjfa-41519	56	25	in	in	ADP
cjfa-41519	56	26	a	a	DET
cjfa-41519	56	27	collection	collection	NOUN
cjfa-41519	56	28	folder	folder	NOUN
cjfa-41519	56	29	in	in	ADP
cjfa-41519	56	30	zotero	zotero	PROPN
cjfa-41519	56	31	referencing	referencing	NOUN
cjfa-41519	56	32	software	software	NOUN
cjfa-41519	56	33	.	.	PUNCT
cjfa-41519	57	1	the	the	DET
cjfa-41519	57	2	initial	initial	ADJ
cjfa-41519	57	3	search	search	NOUN
cjfa-41519	57	4	process	process	NOUN
cjfa-41519	57	5	resulted	result	VERB
cjfa-41519	57	6	in	in	ADP
cjfa-41519	57	7	a	a	DET
cjfa-41519	57	8	total	total	NOUN
cjfa-41519	57	9	of	of	ADP
cjfa-41519	57	10	217	217	NUM
cjfa-41519	57	11	articles	article	NOUN
cjfa-41519	57	12	,	,	PUNCT
cjfa-41519	57	13	which	which	PRON
cjfa-41519	57	14	formed	form	VERB
cjfa-41519	57	15	the	the	DET
cjfa-41519	57	16	basis	basis	NOUN
cjfa-41519	57	17	for	for	ADP
cjfa-41519	57	18	the	the	DET
cjfa-41519	57	19	next	next	ADJ
cjfa-41519	57	20	level	level	NOUN
cjfa-41519	57	21	of	of	ADP
cjfa-41519	57	22	screening	screening	NOUN
cjfa-41519	57	23	.	.	PUNCT
cjfa-41519	58	1	in	in	ADP
cjfa-41519	58	2	the	the	DET
cjfa-41519	58	3	following	follow	VERB
cjfa-41519	58	4	round	round	NOUN
cjfa-41519	58	5	,	,	PUNCT
cjfa-41519	58	6	the	the	DET
cjfa-41519	58	7	articles	article	NOUN
cjfa-41519	58	8	were	be	AUX
cjfa-41519	58	9	screened	screen	VERB
cjfa-41519	58	10	for	for	ADP
cjfa-41519	58	11	relevance	relevance	NOUN
cjfa-41519	58	12	according	accord	VERB
cjfa-41519	58	13	to	to	ADP
cjfa-41519	58	14	the	the	DET
cjfa-41519	58	15	themes	theme	NOUN
cjfa-41519	58	16	of	of	ADP
cjfa-41519	58	17	the	the	DET
cjfa-41519	58	18	structured	structured	ADJ
cjfa-41519	58	19	review	review	NOUN
cjfa-41519	58	20	.	.	PUNCT
cjfa-41519	59	1	the	the	DET
cjfa-41519	59	2	abstracts	abstract	NOUN
cjfa-41519	59	3	of	of	ADP
cjfa-41519	59	4	all	all	DET
cjfa-41519	59	5	217	217	NUM
cjfa-41519	59	6	articles	article	NOUN
cjfa-41519	59	7	were	be	AUX
cjfa-41519	59	8	screened	screen	VERB
cjfa-41519	59	9	to	to	PART
cjfa-41519	59	10	assess	assess	VERB
cjfa-41519	59	11	whether	whether	SCONJ
cjfa-41519	59	12	they	they	PRON
cjfa-41519	59	13	concentrated	concentrate	VERB
cjfa-41519	59	14	on	on	ADP
cjfa-41519	59	15	canadian	canadian	ADJ
cjfa-41519	59	16	government	government	NOUN
cjfa-41519	59	17	accounting	accounting	NOUN
cjfa-41519	59	18	practices	practice	NOUN
cjfa-41519	59	19	.	.	PUNCT
cjfa-41519	60	1	any	any	DET
cjfa-41519	60	2	articles	article	NOUN
cjfa-41519	60	3	not	not	PART
cjfa-41519	60	4	focused	focus	VERB
cjfa-41519	60	5	on	on	ADP
cjfa-41519	60	6	government	government	NOUN
cjfa-41519	60	7	accounting	accounting	NOUN
cjfa-41519	60	8	in	in	ADP
cjfa-41519	60	9	the	the	DET
cjfa-41519	60	10	canadian	canadian	ADJ
cjfa-41519	60	11	context	context	NOUN
cjfa-41519	60	12	were	be	AUX
cjfa-41519	60	13	excluded	exclude	VERB
cjfa-41519	60	14	from	from	ADP
cjfa-41519	60	15	the	the	DET
cjfa-41519	60	16	selection	selection	NOUN
cjfa-41519	60	17	.	.	PUNCT
cjfa-41519	61	1	though	though	SCONJ
cjfa-41519	61	2	our	our	PRON
cjfa-41519	61	3	focus	focus	NOUN
cjfa-41519	61	4	is	be	AUX
cjfa-41519	61	5	limited	limit	VERB
cjfa-41519	61	6	to	to	ADP
cjfa-41519	61	7	canadian	canadian	ADJ
cjfa-41519	61	8	practice	practice	NOUN
cjfa-41519	61	9	,	,	PUNCT
cjfa-41519	61	10	three	three	NUM
cjfa-41519	61	11	papers	paper	NOUN
cjfa-41519	61	12	had	have	VERB
cjfa-41519	61	13	a	a	DET
cjfa-41519	61	14	multi	multi	ADJ
cjfa-41519	61	15	-	-	ADJ
cjfa-41519	61	16	country	country	ADJ
cjfa-41519	61	17	perspective	perspective	NOUN
cjfa-41519	61	18	(	(	PUNCT
cjfa-41519	61	19	e.g.	e.g.	ADV
cjfa-41519	61	20	,	,	PUNCT
cjfa-41519	61	21	canada	canada	PROPN
cjfa-41519	61	22	,	,	PUNCT
cjfa-41519	61	23	us	us	PROPN
cjfa-41519	61	24	and	and	CCONJ
cjfa-41519	61	25	mexico	mexico	PROPN
cjfa-41519	61	26	,	,	PUNCT
cjfa-41519	61	27	or	or	CCONJ
cjfa-41519	61	28	canada	canada	PROPN
cjfa-41519	61	29	and	and	CCONJ
cjfa-41519	61	30	u.k	u.k	PROPN
cjfa-41519	61	31	.	.	PROPN
cjfa-41519	61	32	)	)	PUNCT
cjfa-41519	61	33	,	,	PUNCT
cjfa-41519	61	34	which	which	PRON
cjfa-41519	61	35	were	be	AUX
cjfa-41519	61	36	included	include	VERB
cjfa-41519	61	37	to	to	PART
cjfa-41519	61	38	gather	gather	VERB
cjfa-41519	61	39	their	their	PRON
cjfa-41519	61	40	insights	insight	NOUN
cjfa-41519	61	41	about	about	ADP
cjfa-41519	61	42	canadian	canadian	ADJ
cjfa-41519	61	43	practices	practice	NOUN
cjfa-41519	61	44	.	.	PUNCT
cjfa-41519	62	1	after	after	ADP
cjfa-41519	62	2	screening	screen	VERB
cjfa-41519	62	3	for	for	ADP
cjfa-41519	62	4	relevance	relevance	NOUN
cjfa-41519	62	5	,	,	PUNCT
cjfa-41519	62	6	a	a	DET
cjfa-41519	62	7	total	total	NOUN
cjfa-41519	62	8	of	of	ADP
cjfa-41519	62	9	24	24	NUM
cjfa-41519	62	10	articles	article	NOUN
cjfa-41519	62	11	were	be	AUX
cjfa-41519	62	12	selected	select	VERB
cjfa-41519	62	13	as	as	SCONJ
cjfa-41519	62	14	those	those	DET
cjfa-41519	62	15	articles	article	NOUN
cjfa-41519	62	16	were	be	AUX
cjfa-41519	62	17	suitable	suitable	ADJ
cjfa-41519	62	18	to	to	ADP
cjfa-41519	62	19	the	the	DET
cjfa-41519	62	20	objective	objective	NOUN
cjfa-41519	62	21	of	of	ADP
cjfa-41519	62	22	this	this	DET
cjfa-41519	62	23	structured	structured	ADJ
cjfa-41519	62	24	review	review	NOUN
cjfa-41519	62	25	.	.	PUNCT
cjfa-41519	63	1	to	to	PART
cjfa-41519	63	2	confirm	confirm	VERB
cjfa-41519	63	3	that	that	SCONJ
cjfa-41519	63	4	all	all	DET
cjfa-41519	63	5	targeted	target	VERB
cjfa-41519	63	6	articles	article	NOUN
cjfa-41519	63	7	were	be	AUX
cjfa-41519	63	8	collected	collect	VERB
cjfa-41519	63	9	from	from	ADP
cjfa-41519	63	10	key	key	ADJ
cjfa-41519	63	11	journals	journal	NOUN
cjfa-41519	63	12	,	,	PUNCT
cjfa-41519	63	13	we	we	PRON
cjfa-41519	63	14	applied	apply	VERB
cjfa-41519	63	15	a	a	DET
cjfa-41519	63	16	grey	grey	ADJ
cjfa-41519	63	17	literature	literature	NOUN
cjfa-41519	63	18	search	search	NOUN
cjfa-41519	63	19	(	(	PUNCT
cjfa-41519	63	20	mahood	mahood	PROPN
cjfa-41519	63	21	,	,	PUNCT
cjfa-41519	63	22	van	van	PROPN
cjfa-41519	63	23	eerd	eerd	PROPN
cjfa-41519	63	24	&	&	CCONJ
cjfa-41519	63	25	irvin	irvin	PROPN
cjfa-41519	63	26	,	,	PUNCT
cjfa-41519	63	27	2014	2014	NUM
cjfa-41519	63	28	)	)	PUNCT
cjfa-41519	63	29	on	on	ADP
cjfa-41519	63	30	the	the	DET
cjfa-41519	63	31	journals	journal	NOUN
cjfa-41519	63	32	that	that	PRON
cjfa-41519	63	33	have	have	VERB
cjfa-41519	63	34	a	a	DET
cjfa-41519	63	35	significant	significant	ADJ
cjfa-41519	63	36	history	history	NOUN
cjfa-41519	63	37	of	of	ADP
cjfa-41519	63	38	publishing	publish	VERB
cjfa-41519	63	39	public	public	ADJ
cjfa-41519	63	40	sector	sector	NOUN
cjfa-41519	63	41	accounting	accounting	NOUN
cjfa-41519	63	42	research	research	NOUN
cjfa-41519	63	43	:	:	PUNCT
cjfa-41519	63	44	canadian	canadian	ADJ
cjfa-41519	63	45	public	public	ADJ
cjfa-41519	63	46	administration	administration	NOUN
cjfa-41519	63	47	,	,	PUNCT
cjfa-41519	63	48	canadian	canadian	ADJ
cjfa-41519	63	49	journal	journal	NOUN
cjfa-41519	63	50	of	of	ADP
cjfa-41519	63	51	administrative	administrative	ADJ
cjfa-41519	63	52	science	science	NOUN
cjfa-41519	63	53	,	,	PUNCT
cjfa-41519	63	54	canadian	canadian	ADJ
cjfa-41519	63	55	journal	journal	NOUN
cjfa-41519	63	56	of	of	ADP
cjfa-41519	63	57	economics	economic	NOUN
cjfa-41519	63	58	,	,	PUNCT
cjfa-41519	63	59	canadian	canadian	ADJ
cjfa-41519	63	60	accounting	accounting	NOUN
cjfa-41519	63	61	perspective	perspective	NOUN
cjfa-41519	63	62	,	,	PUNCT
cjfa-41519	63	63	and	and	CCONJ
cjfa-41519	63	64	financial	financial	ADJ
cjfa-41519	63	65	accountability	accountability	NOUN
cjfa-41519	63	66	and	and	CCONJ
cjfa-41519	63	67	management	management	NOUN
cjfa-41519	63	68	.	.	PUNCT
cjfa-41519	64	1	this	this	DET
cjfa-41519	64	2	grey	grey	PROPN
cjfa-41519	64	3	literature	literature	PROPN
cjfa-41519	64	4	search	search	NOUN
cjfa-41519	64	5	resulted	result	VERB
cjfa-41519	64	6	in	in	ADP
cjfa-41519	64	7	an	an	DET
cjfa-41519	64	8	additional	additional	ADJ
cjfa-41519	64	9	5	5	NUM
cjfa-41519	64	10	articles	article	NOUN
cjfa-41519	64	11	focusing	focus	VERB
cjfa-41519	64	12	on	on	ADP
cjfa-41519	64	13	canadian	canadian	ADJ
cjfa-41519	64	14	government/	government/	NOUN
cjfa-41519	64	15	 	 	SPACE
cjfa-41519	64	16	public	public	ADJ
cjfa-41519	64	17	accounting	accounting	NOUN
cjfa-41519	64	18	.	.	PUNCT
cjfa-41519	65	1	finally	finally	ADV
cjfa-41519	65	2	,	,	PUNCT
cjfa-41519	65	3	the	the	DET
cjfa-41519	65	4	screening	screening	NOUN
cjfa-41519	65	5	protocol	protocol	NOUN
cjfa-41519	65	6	resulted	result	VERB
cjfa-41519	65	7	in	in	ADP
cjfa-41519	65	8	a	a	DET
cjfa-41519	65	9	total	total	NOUN
cjfa-41519	65	10	of	of	ADP
cjfa-41519	65	11	29	29	NUM
cjfa-41519	65	12	articles	article	NOUN
cjfa-41519	65	13	.	.	PUNCT
cjfa-41519	66	1	for	for	ADP
cjfa-41519	66	2	a	a	DET
cjfa-41519	66	3	clear	clear	ADJ
cjfa-41519	66	4	visualization	visualization	NOUN
cjfa-41519	66	5	of	of	ADP
cjfa-41519	66	6	the	the	DET
cjfa-41519	66	7	entire	entire	ADJ
cjfa-41519	66	8	article	article	NOUN
cjfa-41519	66	9	selection	selection	NOUN
cjfa-41519	66	10	process	process	NOUN
cjfa-41519	66	11	,	,	PUNCT
cjfa-41519	66	12	the	the	DET
cjfa-41519	66	13	search	search	NOUN
cjfa-41519	66	14	and	and	CCONJ
cjfa-41519	66	15	screening	screen	VERB
cjfa-41519	66	16	protocol	protocol	NOUN
cjfa-41519	66	17	and	and	CCONJ
cjfa-41519	66	18	the	the	DET
cjfa-41519	66	19	results	result	NOUN
cjfa-41519	66	20	are	be	AUX
cjfa-41519	66	21	shown	show	VERB
cjfa-41519	66	22	in	in	ADP
cjfa-41519	66	23	figure	figure	NOUN
cjfa-41519	66	24	1	1	NUM
cjfa-41519	66	25	.	.	PUNCT
cjfa-41519	67	1	t.	t.	PROPN
cjfa-41519	67	2	nasreen	nasreen	PROPN
cjfa-41519	67	3	,	,	PUNCT
cjfa-41519	67	4	r.	r.	PROPN
cjfa-41519	67	5	baker7676	baker7676	PROPN
cjfa-41519	67	6	figure	figure	NOUN
cjfa-41519	67	7	1	1	NUM
cjfa-41519	67	8	.	.	PUNCT
cjfa-41519	68	1	article	article	NOUN
cjfa-41519	68	2	selection	selection	NOUN
cjfa-41519	68	3	protocol	protocol	NOUN
cjfa-41519	68	4	step	step	NOUN
cjfa-41519	68	5	1	1	NUM
cjfa-41519	68	6	:	:	PUNCT
cjfa-41519	68	7	initial	initial	ADJ
cjfa-41519	68	8	search	search	NOUN
cjfa-41519	68	9	results	result	NOUN
cjfa-41519	68	10	from	from	ADP
cjfa-41519	68	11	abi	abi	PROPN
cjfa-41519	68	12	/	/	SYM
cjfa-41519	68	13	inform	inform	VERB
cjfa-41519	68	14	global	global	ADJ
cjfa-41519	68	15	database	database	NOUN
cjfa-41519	68	16	step	step	NOUN
cjfa-41519	68	17	3	3	NUM
cjfa-41519	68	18	:	:	PUNCT
cjfa-41519	68	19	grey	grey	PROPN
cjfa-41519	68	20	literature	literature	NOUN
cjfa-41519	68	21	search	search	NOUN
cjfa-41519	68	22	in	in	ADP
cjfa-41519	68	23	cpa	cpa	PROPN
cjfa-41519	68	24	,	,	PUNCT
cjfa-41519	68	25	cjas	cjas	PROPN
cjfa-41519	68	26	,	,	PUNCT
cjfa-41519	68	27	step	step	NOUN
cjfa-41519	68	28	2	2	NUM
cjfa-41519	68	29	:	:	PUNCT
cjfa-41519	68	30	total	total	ADJ
cjfa-41519	68	31	number	number	NOUN
cjfa-41519	68	32	of	of	ADP
cjfa-41519	68	33	articles	article	NOUN
cjfa-41519	68	34	after	after	ADP
cjfa-41519	68	35	eliminating	eliminate	VERB
cjfa-41519	68	36	irrelevant	irrelevant	ADJ
cjfa-41519	68	37	and	and	CCONJ
cjfa-41519	68	38	non	non	ADJ
cjfa-41519	68	39	-	-	ADJ
cjfa-41519	68	40	empirical	empirical	ADJ
cjfa-41519	68	41	articles	article	NOUN
cjfa-41519	68	42	result	result	VERB
cjfa-41519	68	43	:	:	PUNCT
cjfa-41519	68	44	finally	finally	ADV
cjfa-41519	68	45	selected	select	VERB
cjfa-41519	68	46	articles	article	NOUN
cjfa-41519	68	47	29	29	NUM
cjfa-41519	68	48	articles	article	NOUN
cjfa-41519	68	49	focusing	focus	VERB
cjfa-41519	68	50	on	on	ADP
cjfa-41519	68	51	canadian	canadian	ADJ
cjfa-41519	68	52	govt	govt	NOUN
cjfa-41519	68	53	accounting	account	VERB
cjfa-41519	68	54	7	7	NUM
cjfa-41519	68	55	more	more	ADJ
cjfa-41519	68	56	articles	article	NOUN
cjfa-41519	68	57	are	be	AUX
cjfa-41519	68	58	added	add	VERB
cjfa-41519	68	59	from	from	ADP
cjfa-41519	68	60	grey	grey	PROPN
cjfa-41519	68	61	literature	literature	PROPN
cjfa-41519	68	62	22	22	NUM
cjfa-41519	68	63	articles	article	NOUN
cjfa-41519	68	64	focusing	focus	VERB
cjfa-41519	68	65	on	on	ADP
cjfa-41519	68	66	canadian	canadian	ADJ
cjfa-41519	68	67	govt	govt	NOUN
cjfa-41519	68	68	accounting	accounting	NOUN
cjfa-41519	68	69	(	(	PUNCT
cjfa-41519	68	70	195	195	NUM
cjfa-41519	68	71	article	article	NOUN
cjfa-41519	68	72	are	be	AUX
cjfa-41519	68	73	excluded	exclude	VERB
cjfa-41519	68	74	)	)	PUNCT
cjfa-41519	68	75	217	217	NUM
cjfa-41519	68	76	articles	article	NOUN
cjfa-41519	68	77	focusing	focus	VERB
cjfa-41519	68	78	on	on	ADP
cjfa-41519	68	79	either	either	CCONJ
cjfa-41519	68	80	canadian	canadian	ADJ
cjfa-41519	68	81	govt	govt	NOUN
cjfa-41519	68	82	or	or	CCONJ
cjfa-41519	68	83	canadian	canadian	ADJ
cjfa-41519	68	84	federal	federal	ADJ
cjfa-41519	68	85	government	government	NOUN
cjfa-41519	68	86	or	or	CCONJ
cjfa-41519	68	87	government	government	NOUN
cjfa-41519	68	88	accounting	accounting	NOUN
cjfa-41519	68	89	source	source	NOUN
cjfa-41519	68	90	:	:	PUNCT
cjfa-41519	68	91	compiled	compile	VERB
cjfa-41519	68	92	by	by	ADP
cjfa-41519	68	93	the	the	DET
cjfa-41519	68	94	authors	author	NOUN
cjfa-41519	68	95	based	base	VERB
cjfa-41519	68	96	on	on	ADP
cjfa-41519	68	97	the	the	DET
cjfa-41519	68	98	systematic	systematic	ADJ
cjfa-41519	68	99	review	review	NOUN
cjfa-41519	68	100	protocol	protocol	NOUN
cjfa-41519	68	101	applied	apply	VERB
cjfa-41519	68	102	in	in	ADP
cjfa-41519	68	103	this	this	DET
cjfa-41519	68	104	study	study	NOUN
cjfa-41519	68	105	after	after	ADP
cjfa-41519	68	106	the	the	DET
cjfa-41519	68	107	final	final	ADJ
cjfa-41519	68	108	selection	selection	NOUN
cjfa-41519	68	109	,	,	PUNCT
cjfa-41519	68	110	we	we	PRON
cjfa-41519	68	111	exported	export	VERB
cjfa-41519	68	112	the	the	DET
cjfa-41519	68	113	list	list	NOUN
cjfa-41519	68	114	of	of	ADP
cjfa-41519	68	115	all	all	DET
cjfa-41519	68	116	articles	article	NOUN
cjfa-41519	68	117	,	,	PUNCT
cjfa-41519	68	118	and	and	CCONJ
cjfa-41519	68	119	their	their	PRON
cjfa-41519	68	120	metadata	metadata	NOUN
cjfa-41519	68	121	(	(	PUNCT
cjfa-41519	68	122	e.g.	e.g.	ADV
cjfa-41519	68	123	,	,	PUNCT
cjfa-41519	68	124	title	title	NOUN
cjfa-41519	68	125	,	,	PUNCT
cjfa-41519	68	126	publisher	publisher	NOUN
cjfa-41519	68	127	and	and	CCONJ
cjfa-41519	68	128	publication	publication	NOUN
cjfa-41519	68	129	year	year	NOUN
cjfa-41519	68	130	)	)	PUNCT
cjfa-41519	68	131	to	to	ADP
cjfa-41519	68	132	a	a	DET
cjfa-41519	68	133	comma	comma	NOUN
cjfa-41519	68	134	-	-	PUNCT
cjfa-41519	68	135	separated	separate	VERB
cjfa-41519	68	136	values	value	NOUN
cjfa-41519	68	137	(	(	PUNCT
cjfa-41519	68	138	csv	csv	NOUN
cjfa-41519	68	139	)	)	PUNCT
cjfa-41519	68	140	file	file	NOUN
cjfa-41519	68	141	.	.	PUNCT
cjfa-41519	69	1	this	this	DET
cjfa-41519	69	2	csv	csv	NOUN
cjfa-41519	69	3	file	file	NOUN
cjfa-41519	69	4	was	be	AUX
cjfa-41519	69	5	used	use	VERB
cjfa-41519	69	6	as	as	ADP
cjfa-41519	69	7	a	a	DET
cjfa-41519	69	8	codebook	codebook	NOUN
cjfa-41519	69	9	to	to	PART
cjfa-41519	69	10	record	record	VERB
cjfa-41519	69	11	the	the	DET
cjfa-41519	69	12	category	category	NOUN
cjfa-41519	69	13	of	of	ADP
cjfa-41519	69	14	journal	journal	ADJ
cjfa-41519	69	15	focus	focus	NOUN
cjfa-41519	69	16	,	,	PUNCT
cjfa-41519	69	17	publication	publication	NOUN
cjfa-41519	69	18	by	by	ADP
cjfa-41519	69	19	year	year	NOUN
cjfa-41519	69	20	,	,	PUNCT
cjfa-41519	69	21	the	the	DET
cjfa-41519	69	22	tier	tier	NOUN
cjfa-41519	69	23	of	of	ADP
cjfa-41519	69	24	the	the	DET
cjfa-41519	69	25	government	government	NOUN
cjfa-41519	69	26	unit	unit	NOUN
cjfa-41519	69	27	studied	study	VERB
cjfa-41519	69	28	,	,	PUNCT
cjfa-41519	69	29	the	the	DET
cjfa-41519	69	30	theoretical	theoretical	ADJ
cjfa-41519	69	31	framework	framework	NOUN
cjfa-41519	69	32	and	and	CCONJ
cjfa-41519	69	33	the	the	DET
cjfa-41519	69	34	methodologies	methodology	NOUN
cjfa-41519	69	35	used	use	VERB
cjfa-41519	69	36	in	in	ADP
cjfa-41519	69	37	each	each	DET
cjfa-41519	69	38	article	article	NOUN
cjfa-41519	69	39	.	.	PUNCT
cjfa-41519	70	1	framing	frame	VERB
cjfa-41519	70	2	the	the	DET
cjfa-41519	70	3	research	research	NOUN
cjfa-41519	70	4	questions	question	NOUN
cjfa-41519	70	5	asking	ask	VERB
cjfa-41519	70	6	clearly	clearly	ADV
cjfa-41519	70	7	framed	frame	VERB
cjfa-41519	70	8	question(s	question(s	PROPN
cjfa-41519	70	9	)	)	PUNCT
cjfa-41519	70	10	justifies	justify	VERB
cjfa-41519	70	11	the	the	DET
cjfa-41519	70	12	rigour	rigour	NOUN
cjfa-41519	70	13	and	and	CCONJ
cjfa-41519	70	14	relevance	relevance	NOUN
cjfa-41519	70	15	for	for	ADP
cjfa-41519	70	16	preparing	prepare	VERB
cjfa-41519	70	17	a	a	DET
cjfa-41519	70	18	systematic	systematic	ADJ
cjfa-41519	70	19	review	review	NOUN
cjfa-41519	70	20	(	(	PUNCT
cjfa-41519	70	21	cooper	cooper	PROPN
cjfa-41519	70	22	&	&	CCONJ
cjfa-41519	70	23	hedges	hedges	PROPN
cjfa-41519	70	24	,	,	PUNCT
cjfa-41519	70	25	1994	1994	NUM
cjfa-41519	70	26	)	)	PUNCT
cjfa-41519	70	27	.	.	PUNCT
cjfa-41519	71	1	clear	clear	ADJ
cjfa-41519	71	2	and	and	CCONJ
cjfa-41519	71	3	thought	thought	ADJ
cjfa-41519	71	4	-	-	PUNCT
cjfa-41519	71	5	provoking	provoke	VERB
cjfa-41519	71	6	questions	question	NOUN
cjfa-41519	71	7	make	make	VERB
cjfa-41519	71	8	the	the	DET
cjfa-41519	71	9	purpose	purpose	NOUN
cjfa-41519	71	10	and	and	CCONJ
cjfa-41519	71	11	potential	potential	ADJ
cjfa-41519	71	12	contributions	contribution	NOUN
cjfa-41519	71	13	explicit	explicit	ADJ
cjfa-41519	71	14	and	and	CCONJ
cjfa-41519	71	15	comprehensible	comprehensible	ADJ
cjfa-41519	71	16	(	(	PUNCT
cjfa-41519	71	17	denyer	denyer	PROPN
cjfa-41519	71	18	&	&	CCONJ
cjfa-41519	71	19	tranfield	tranfield	NOUN
cjfa-41519	71	20	,	,	PUNCT
cjfa-41519	71	21	2009	2009	NUM
cjfa-41519	71	22	)	)	PUNCT
cjfa-41519	71	23	.	.	PUNCT
cjfa-41519	72	1	this	this	PRON
cjfa-41519	72	2	s	s	VERB
cjfa-41519	72	3	o	o	NOUN
cjfa-41519	72	4	u	u	NOUN
cjfa-41519	72	5	r	r	NOUN
cjfa-41519	72	6	c	c	NOUN
cjfa-41519	72	7	e	e	NOUN
cjfa-41519	72	8	:	:	PUNCT
cjfa-41519	72	9	compiled	compile	VERB
cjfa-41519	72	10	by	by	ADP
cjfa-41519	72	11	the	the	DET
cjfa-41519	72	12	authors	author	NOUN
cjfa-41519	72	13	based	base	VERB
cjfa-41519	72	14	on	on	ADP
cjfa-41519	72	15	the	the	DET
cjfa-41519	72	16	systematic	systematic	ADJ
cjfa-41519	72	17	review	review	NOUN
cjfa-41519	72	18	protocol	protocol	NOUN
cjfa-41519	72	19	applied	apply	VERB
cjfa-41519	72	20	in	in	ADP
cjfa-41519	72	21	this	this	DET
cjfa-41519	72	22	study	study	NOUN
cjfa-41519	72	23	.	.	PUNCT
cjfa-41519	73	1	after	after	ADP
cjfa-41519	73	2	the	the	DET
cjfa-41519	73	3	final	final	ADJ
cjfa-41519	73	4	selection	selection	NOUN
cjfa-41519	73	5	,	,	PUNCT
cjfa-41519	73	6	we	we	PRON
cjfa-41519	73	7	exported	export	VERB
cjfa-41519	73	8	the	the	DET
cjfa-41519	73	9	list	list	NOUN
cjfa-41519	73	10	of	of	ADP
cjfa-41519	73	11	all	all	DET
cjfa-41519	73	12	articles	article	NOUN
cjfa-41519	73	13	,	,	PUNCT
cjfa-41519	73	14	and	and	CCONJ
cjfa-41519	73	15	their	their	PRON
cjfa-41519	73	16	metadata	metadata	NOUN
cjfa-41519	73	17	(	(	PUNCT
cjfa-41519	73	18	e.g.	e.g.	ADV
cjfa-41519	73	19	,	,	PUNCT
cjfa-41519	73	20	title	title	NOUN
cjfa-41519	73	21	,	,	PUNCT
cjfa-41519	73	22	publisher	publisher	NOUN
cjfa-41519	73	23	and	and	CCONJ
cjfa-41519	73	24	publication	publication	NOUN
cjfa-41519	73	25	year	year	NOUN
cjfa-41519	73	26	)	)	PUNCT
cjfa-41519	73	27	to	to	ADP
cjfa-41519	73	28	a	a	DET
cjfa-41519	73	29	comma	comma	NOUN
cjfa-41519	73	30	-	-	PUNCT
cjfa-41519	73	31	separated	separate	VERB
cjfa-41519	73	32	values	value	NOUN
cjfa-41519	73	33	(	(	PUNCT
cjfa-41519	73	34	csv	csv	NOUN
cjfa-41519	73	35	)	)	PUNCT
cjfa-41519	73	36	file	file	NOUN
cjfa-41519	73	37	.	.	PUNCT
cjfa-41519	74	1	this	this	DET
cjfa-41519	74	2	csv	csv	NOUN
cjfa-41519	74	3	file	file	NOUN
cjfa-41519	74	4	was	be	AUX
cjfa-41519	74	5	used	use	VERB
cjfa-41519	74	6	as	as	ADP
cjfa-41519	74	7	a	a	DET
cjfa-41519	74	8	codebook	codebook	NOUN
cjfa-41519	74	9	to	to	PART
cjfa-41519	74	10	record	record	VERB
cjfa-41519	74	11	the	the	DET
cjfa-41519	74	12	category	category	NOUN
cjfa-41519	74	13	of	of	ADP
cjfa-41519	74	14	journal	journal	ADJ
cjfa-41519	74	15	focus	focus	NOUN
cjfa-41519	74	16	,	,	PUNCT
cjfa-41519	74	17	publication	publication	NOUN
cjfa-41519	74	18	by	by	ADP
cjfa-41519	74	19	year	year	NOUN
cjfa-41519	74	20	,	,	PUNCT
cjfa-41519	74	21	the	the	DET
cjfa-41519	74	22	tier	tier	NOUN
cjfa-41519	74	23	of	of	ADP
cjfa-41519	74	24	the	the	DET
cjfa-41519	74	25	government	government	NOUN
cjfa-41519	74	26	unit	unit	NOUN
cjfa-41519	74	27	studied	study	VERB
cjfa-41519	74	28	,	,	PUNCT
cjfa-41519	74	29	the	the	DET
cjfa-41519	74	30	theoretical	theoretical	ADJ
cjfa-41519	74	31	framework	framework	NOUN
cjfa-41519	74	32	and	and	CCONJ
cjfa-41519	74	33	the	the	DET
cjfa-41519	74	34	methodologies	methodology	NOUN
cjfa-41519	74	35	used	use	VERB
cjfa-41519	74	36	in	in	ADP
cjfa-41519	74	37	each	each	DET
cjfa-41519	74	38	article	article	NOUN
cjfa-41519	74	39	.	.	PUNCT
cjfa-41519	75	1	framing	frame	VERB
cjfa-41519	75	2	the	the	DET
cjfa-41519	75	3	research	research	NOUN
cjfa-41519	75	4	questionsframing	questionsframe	VERB
cjfa-41519	75	5	the	the	DET
cjfa-41519	75	6	research	research	NOUN
cjfa-41519	75	7	questions	question	NOUN
cjfa-41519	75	8	asking	ask	VERB
cjfa-41519	75	9	clearly	clearly	ADV
cjfa-41519	75	10	framed	frame	VERB
cjfa-41519	75	11	question(s	question(s	PROPN
cjfa-41519	75	12	)	)	PUNCT
cjfa-41519	75	13	justifies	justify	VERB
cjfa-41519	75	14	the	the	DET
cjfa-41519	75	15	rigour	rigour	NOUN
cjfa-41519	75	16	and	and	CCONJ
cjfa-41519	75	17	relevance	relevance	NOUN
cjfa-41519	75	18	for	for	ADP
cjfa-41519	75	19	preparing	prepare	VERB
cjfa-41519	75	20	a	a	DET
cjfa-41519	75	21	systematic	systematic	ADJ
cjfa-41519	75	22	review	review	NOUN
cjfa-41519	75	23	(	(	PUNCT
cjfa-41519	75	24	cooper	cooper	PROPN
cjfa-41519	75	25	&	&	CCONJ
cjfa-41519	75	26	hedges	hedges	PROPN
cjfa-41519	75	27	,	,	PUNCT
cjfa-41519	75	28	1994	1994	NUM
cjfa-41519	75	29	)	)	PUNCT
cjfa-41519	75	30	.	.	PUNCT
cjfa-41519	76	1	clear	clear	ADJ
cjfa-41519	76	2	and	and	CCONJ
cjfa-41519	76	3	thought	thought	ADJ
cjfa-41519	76	4	-	-	PUNCT
cjfa-41519	76	5	provoking	provoke	VERB
cjfa-41519	76	6	questions	question	NOUN
cjfa-41519	76	7	make	make	VERB
cjfa-41519	76	8	the	the	DET
cjfa-41519	76	9	purpose	purpose	NOUN
cjfa-41519	76	10	and	and	CCONJ
cjfa-41519	76	11	potential	potential	ADJ
cjfa-41519	76	12	contributions	contribution	NOUN
cjfa-41519	76	13	explicit	explicit	ADJ
cjfa-41519	76	14	and	and	CCONJ
cjfa-41519	76	15	comprehensible	comprehensible	ADJ
cjfa-41519	76	16	(	(	PUNCT
cjfa-41519	76	17	denyer	denyer	PROPN
cjfa-41519	76	18	&	&	CCONJ
cjfa-41519	76	19	tranfield	tranfield	NOUN
cjfa-41519	76	20	,	,	PUNCT
cjfa-41519	76	21	2009	2009	NUM
cjfa-41519	76	22	)	)	PUNCT
cjfa-41519	76	23	.	.	PUNCT
cjfa-41519	77	1	this	this	DET
cjfa-41519	77	2	review	review	NOUN
cjfa-41519	77	3	paper	paper	NOUN
cjfa-41519	77	4	aims	aim	VERB
cjfa-41519	77	5	to	to	PART
cjfa-41519	77	6	explore	explore	VERB
cjfa-41519	77	7	how	how	SCONJ
cjfa-41519	77	8	canadian	canadian	ADJ
cjfa-41519	77	9	government	government	NOUN
cjfa-41519	77	10	accounting	accounting	NOUN
cjfa-41519	77	11	:	:	PUNCT
cjfa-41519	77	12	a	a	DET
cjfa-41519	77	13	systematic	systematic	ADJ
cjfa-41519	77	14	review	review	NOUN
cjfa-41519	77	15	7777	7777	NUM
cjfa-41519	77	16	government	government	NOUN
cjfa-41519	77	17	accounting	accounting	NOUN
cjfa-41519	77	18	has	have	AUX
cjfa-41519	77	19	been	be	AUX
cjfa-41519	77	20	studied	study	VERB
cjfa-41519	77	21	in	in	ADP
cjfa-41519	77	22	the	the	DET
cjfa-41519	77	23	canadian	canadian	ADJ
cjfa-41519	77	24	context	context	NOUN
cjfa-41519	77	25	.	.	PUNCT
cjfa-41519	78	1	the	the	DET
cjfa-41519	78	2	resulting	result	VERB
cjfa-41519	78	3	research	research	NOUN
cjfa-41519	78	4	questions	question	NOUN
cjfa-41519	78	5	are	be	AUX
cjfa-41519	78	6	:	:	PUNCT
cjfa-41519	78	7	■	■	PUNCT
cjfa-41519	78	8	to	to	ADP
cjfa-41519	78	9	what	what	DET
cjfa-41519	78	10	extent	extent	NOUN
cjfa-41519	78	11	has	have	AUX
cjfa-41519	78	12	government	government	NOUN
cjfa-41519	78	13	accounting	accounting	NOUN
cjfa-41519	78	14	been	be	AUX
cjfa-41519	78	15	studied	study	VERB
cjfa-41519	78	16	in	in	ADP
cjfa-41519	78	17	the	the	DET
cjfa-41519	78	18	canadian	canadian	ADJ
cjfa-41519	78	19	context	context	NOUN
cjfa-41519	78	20	?	?	PUNCT
cjfa-41519	79	1	■	■	PUNCT
cjfa-41519	79	2	which	which	DET
cjfa-41519	79	3	level	level	NOUN
cjfa-41519	79	4	of	of	ADP
cjfa-41519	79	5	government	government	NOUN
cjfa-41519	79	6	tier	tier	NOUN
cjfa-41519	79	7	is	be	AUX
cjfa-41519	79	8	studied	study	VERB
cjfa-41519	79	9	in	in	ADP
cjfa-41519	79	10	that	that	DET
cjfa-41519	79	11	selected	select	VERB
cjfa-41519	79	12	literature	literature	NOUN
cjfa-41519	79	13	?	?	PUNCT
cjfa-41519	80	1	■	■	PUNCT
cjfa-41519	80	2	which	which	DET
cjfa-41519	80	3	theories	theory	NOUN
cjfa-41519	80	4	and	and	CCONJ
cjfa-41519	80	5	research	research	NOUN
cjfa-41519	80	6	paradigms	paradigm	NOUN
cjfa-41519	80	7	inform	inform	VERB
cjfa-41519	80	8	those	those	DET
cjfa-41519	80	9	research	research	NOUN
cjfa-41519	80	10	inquiries	inquiry	NOUN
cjfa-41519	80	11	?	?	PUNCT
cjfa-41519	81	1	■	■	PUNCT
cjfa-41519	81	2	which	which	DET
cjfa-41519	81	3	methodologies	methodology	NOUN
cjfa-41519	81	4	are	be	AUX
cjfa-41519	81	5	employed	employ	VERB
cjfa-41519	81	6	in	in	ADP
cjfa-41519	81	7	exploring	explore	VERB
cjfa-41519	81	8	government	government	NOUN
cjfa-41519	81	9	accounting	accounting	NOUN
cjfa-41519	81	10	regimes	regime	NOUN
cjfa-41519	81	11	?	?	PUNCT
cjfa-41519	82	1	by	by	ADP
cjfa-41519	82	2	addressing	address	VERB
cjfa-41519	82	3	these	these	DET
cjfa-41519	82	4	questions	question	NOUN
cjfa-41519	82	5	,	,	PUNCT
cjfa-41519	82	6	this	this	DET
cjfa-41519	82	7	review	review	NOUN
cjfa-41519	82	8	focusses	focusse	VERB
cjfa-41519	82	9	on	on	ADP
cjfa-41519	82	10	the	the	DET
cjfa-41519	82	11	current	current	ADJ
cjfa-41519	82	12	trends	trend	NOUN
cjfa-41519	82	13	and	and	CCONJ
cjfa-41519	82	14	coverage	coverage	NOUN
cjfa-41519	82	15	of	of	ADP
cjfa-41519	82	16	canadian	canadian	ADJ
cjfa-41519	82	17	government	government	NOUN
cjfa-41519	82	18	accounting	accounting	NOUN
cjfa-41519	82	19	.	.	PUNCT
cjfa-41519	83	1	the	the	DET
cjfa-41519	83	2	findings	finding	NOUN
cjfa-41519	83	3	of	of	ADP
cjfa-41519	83	4	this	this	DET
cjfa-41519	83	5	study	study	NOUN
cjfa-41519	83	6	highlight	highlight	VERB
cjfa-41519	83	7	some	some	DET
cjfa-41519	83	8	areas	area	NOUN
cjfa-41519	83	9	where	where	SCONJ
cjfa-41519	83	10	more	more	ADJ
cjfa-41519	83	11	attention	attention	NOUN
cjfa-41519	83	12	is	be	AUX
cjfa-41519	83	13	needed	need	VERB
cjfa-41519	83	14	.	.	PUNCT
cjfa-41519	84	1	future	future	ADJ
cjfa-41519	84	2	research	research	NOUN
cjfa-41519	84	3	on	on	ADP
cjfa-41519	84	4	canadian	canadian	ADJ
cjfa-41519	84	5	government	government	NOUN
cjfa-41519	84	6	accounting	accounting	NOUN
cjfa-41519	84	7	can	can	AUX
cjfa-41519	84	8	build	build	VERB
cjfa-41519	84	9	on	on	ADP
cjfa-41519	84	10	this	this	DET
cjfa-41519	84	11	synthesis	synthesis	NOUN
cjfa-41519	84	12	by	by	ADP
cjfa-41519	84	13	shedding	shed	VERB
cjfa-41519	84	14	light	light	NOUN
cjfa-41519	84	15	on	on	ADP
cjfa-41519	84	16	some	some	DET
cjfa-41519	84	17	unexplored	unexplored	ADJ
cjfa-41519	84	18	and	and	CCONJ
cjfa-41519	84	19	underexplored	underexplored	ADJ
cjfa-41519	84	20	topics	topic	NOUN
cjfa-41519	84	21	,	,	PUNCT
cjfa-41519	84	22	theoretical	theoretical	ADJ
cjfa-41519	84	23	frameworks	framework	NOUN
cjfa-41519	84	24	,	,	PUNCT
cjfa-41519	84	25	and	and	CCONJ
cjfa-41519	84	26	methodologies	methodology	NOUN
cjfa-41519	84	27	and	and	CCONJ
cjfa-41519	84	28	hence	hence	ADV
cjfa-41519	84	29	,	,	PUNCT
cjfa-41519	84	30	advance	advance	NOUN
cjfa-41519	84	31	scholarship	scholarship	NOUN
cjfa-41519	84	32	in	in	ADP
cjfa-41519	84	33	this	this	DET
cjfa-41519	84	34	area	area	NOUN
cjfa-41519	84	35	.	.	PUNCT
cjfa-41519	85	1	limitations	limitation	NOUN
cjfa-41519	85	2	and	and	CCONJ
cjfa-41519	85	3	rigour	rigour	NOUN
cjfa-41519	85	4	of	of	ADP
cjfa-41519	85	5	the	the	DET
cjfa-41519	85	6	research	research	NOUN
cjfa-41519	85	7	process	process	NOUN
cjfa-41519	85	8	limitations	limitation	NOUN
cjfa-41519	85	9	and	and	CCONJ
cjfa-41519	85	10	rigour	rigour	NOUN
cjfa-41519	85	11	of	of	ADP
cjfa-41519	85	12	the	the	DET
cjfa-41519	85	13	research	research	NOUN
cjfa-41519	85	14	process	process	NOUN
cjfa-41519	85	15	consistent	consistent	ADJ
cjfa-41519	85	16	with	with	ADP
cjfa-41519	85	17	prior	prior	ADJ
cjfa-41519	85	18	systematic	systematic	ADJ
cjfa-41519	85	19	reviews	review	NOUN
cjfa-41519	85	20	in	in	ADP
cjfa-41519	85	21	the	the	DET
cjfa-41519	85	22	field	field	NOUN
cjfa-41519	85	23	of	of	ADP
cjfa-41519	85	24	accounting	accounting	NOUN
cjfa-41519	85	25	(	(	PUNCT
cjfa-41519	85	26	see	see	VERB
cjfa-41519	85	27	dumay	dumay	PROPN
cjfa-41519	85	28	,	,	PUNCT
cjfa-41519	85	29	bernardi	bernardi	PROPN
cjfa-41519	85	30	,	,	PUNCT
cjfa-41519	85	31	guthrie	guthrie	PROPN
cjfa-41519	85	32	&	&	CCONJ
cjfa-41519	85	33	demartini	demartini	PROPN
cjfa-41519	85	34	,	,	PUNCT
cjfa-41519	85	35	2016	2016	NUM
cjfa-41519	85	36	;	;	PUNCT
cjfa-41519	85	37	hahn	hahn	PROPN
cjfa-41519	85	38	&	&	CCONJ
cjfa-41519	85	39	kühnen	kühnen	PROPN
cjfa-41519	85	40	,	,	PUNCT
cjfa-41519	85	41	2013	2013	NUM
cjfa-41519	85	42	;	;	PUNCT
cjfa-41519	85	43	for	for	ADP
cjfa-41519	85	44	example	example	NOUN
cjfa-41519	85	45	)	)	PUNCT
cjfa-41519	85	46	,	,	PUNCT
cjfa-41519	85	47	this	this	DET
cjfa-41519	85	48	study	study	NOUN
cjfa-41519	85	49	followed	follow	VERB
cjfa-41519	85	50	a	a	DET
cjfa-41519	85	51	methodical	methodical	ADJ
cjfa-41519	85	52	research	research	NOUN
cjfa-41519	85	53	protocol	protocol	NOUN
cjfa-41519	85	54	similar	similar	ADJ
cjfa-41519	85	55	to	to	ADP
cjfa-41519	85	56	previous	previous	ADJ
cjfa-41519	85	57	review	review	NOUN
cjfa-41519	85	58	studies	study	NOUN
cjfa-41519	85	59	.	.	PUNCT
cjfa-41519	86	1	a	a	DET
cjfa-41519	86	2	set	set	NOUN
cjfa-41519	86	3	of	of	ADP
cjfa-41519	86	4	clearly	clearly	ADV
cjfa-41519	86	5	defined	define	VERB
cjfa-41519	86	6	exclusion	exclusion	NOUN
cjfa-41519	86	7	and	and	CCONJ
cjfa-41519	86	8	inclusion	inclusion	NOUN
cjfa-41519	86	9	criteria	criterion	NOUN
cjfa-41519	86	10	were	be	AUX
cjfa-41519	86	11	followed	follow	VERB
cjfa-41519	86	12	.	.	PUNCT
cjfa-41519	87	1	though	though	SCONJ
cjfa-41519	87	2	an	an	DET
cjfa-41519	87	3	extensive	extensive	ADJ
cjfa-41519	87	4	search	search	NOUN
cjfa-41519	87	5	for	for	ADP
cjfa-41519	87	6	relevant	relevant	ADJ
cjfa-41519	87	7	articles	article	NOUN
cjfa-41519	87	8	in	in	ADP
cjfa-41519	87	9	the	the	DET
cjfa-41519	87	10	abi	abi	PROPN
cjfa-41519	87	11	/	/	SYM
cjfa-41519	87	12	inform	inform	NOUN
cjfa-41519	87	13	global	global	ADJ
cjfa-41519	87	14	database	database	NOUN
cjfa-41519	87	15	was	be	AUX
cjfa-41519	87	16	undertaken	undertake	VERB
cjfa-41519	87	17	,	,	PUNCT
cjfa-41519	87	18	we	we	PRON
cjfa-41519	87	19	can	can	AUX
cjfa-41519	87	20	not	not	PART
cjfa-41519	87	21	account	account	VERB
cjfa-41519	87	22	for	for	ADP
cjfa-41519	87	23	articles	article	NOUN
cjfa-41519	87	24	that	that	PRON
cjfa-41519	87	25	are	be	AUX
cjfa-41519	87	26	not	not	PART
cjfa-41519	87	27	available	available	ADJ
cjfa-41519	87	28	in	in	ADP
cjfa-41519	87	29	this	this	DET
cjfa-41519	87	30	database	database	NOUN
cjfa-41519	87	31	.	.	PUNCT
cjfa-41519	88	1	furthermore	furthermore	ADV
cjfa-41519	88	2	,	,	PUNCT
cjfa-41519	88	3	as	as	SCONJ
cjfa-41519	88	4	we	we	PRON
cjfa-41519	88	5	have	have	AUX
cjfa-41519	88	6	limited	limit	VERB
cjfa-41519	88	7	our	our	PRON
cjfa-41519	88	8	search	search	NOUN
cjfa-41519	88	9	to	to	PART
cjfa-41519	88	10	post	post	VERB
cjfa-41519	88	11	harmonizedaccounting	harmonizedaccounting	NOUN
cjfa-41519	88	12	era	era	NOUN
cjfa-41519	88	13	,	,	PUNCT
cjfa-41519	88	14	studies	study	NOUN
cjfa-41519	88	15	conducted	conduct	VERB
cjfa-41519	88	16	prior	prior	ADV
cjfa-41519	88	17	to	to	ADP
cjfa-41519	88	18	this	this	DET
cjfa-41519	88	19	period	period	NOUN
cjfa-41519	88	20	are	be	AUX
cjfa-41519	88	21	excluded	exclude	VERB
cjfa-41519	88	22	.	.	PUNCT
cjfa-41519	89	1	descriptive	descriptive	ADJ
cjfa-41519	89	2	analysisdescriptive	analysisdescriptive	ADJ
cjfa-41519	89	3	analysis	analysis	NOUN
cjfa-41519	89	4	this	this	DET
cjfa-41519	89	5	extensive	extensive	ADJ
cjfa-41519	89	6	search	search	NOUN
cjfa-41519	89	7	resulted	result	VERB
cjfa-41519	89	8	in	in	ADP
cjfa-41519	89	9	a	a	DET
cjfa-41519	89	10	total	total	NOUN
cjfa-41519	89	11	of	of	ADP
cjfa-41519	89	12	29	29	NUM
cjfa-41519	89	13	articles	article	NOUN
cjfa-41519	89	14	.	.	PUNCT
cjfa-41519	90	1	the	the	DET
cjfa-41519	90	2	papers	paper	NOUN
cjfa-41519	90	3	finally	finally	ADV
cjfa-41519	90	4	selected	select	VERB
cjfa-41519	90	5	for	for	ADP
cjfa-41519	90	6	review	review	NOUN
cjfa-41519	90	7	were	be	AUX
cjfa-41519	90	8	thoroughly	thoroughly	ADV
cjfa-41519	90	9	examined	examine	VERB
cjfa-41519	90	10	and	and	CCONJ
cjfa-41519	90	11	summarized	summarize	VERB
cjfa-41519	90	12	in	in	ADP
cjfa-41519	90	13	a	a	DET
cjfa-41519	90	14	spreadsheet	spreadsheet	NOUN
cjfa-41519	90	15	.	.	PUNCT
cjfa-41519	91	1	the	the	DET
cjfa-41519	91	2	summary	summary	NOUN
cjfa-41519	91	3	included	include	VERB
cjfa-41519	91	4	groupings	grouping	NOUN
cjfa-41519	91	5	according	accord	VERB
cjfa-41519	91	6	to	to	ADP
cjfa-41519	91	7	publication	publication	NOUN
cjfa-41519	91	8	year	year	NOUN
cjfa-41519	91	9	,	,	PUNCT
cjfa-41519	91	10	journal	journal	ADJ
cjfa-41519	91	11	focus	focus	NOUN
cjfa-41519	91	12	,	,	PUNCT
cjfa-41519	91	13	area	area	NOUN
cjfa-41519	91	14	of	of	ADP
cjfa-41519	91	15	emphasis	emphasis	NOUN
cjfa-41519	91	16	,	,	PUNCT
cjfa-41519	91	17	theories	theory	NOUN
cjfa-41519	91	18	,	,	PUNCT
cjfa-41519	91	19	methods	method	NOUN
cjfa-41519	91	20	of	of	ADP
cjfa-41519	91	21	data	datum	NOUN
cjfa-41519	91	22	collection	collection	NOUN
cjfa-41519	91	23	and	and	CCONJ
cjfa-41519	91	24	the	the	DET
cjfa-41519	91	25	main	main	ADJ
cjfa-41519	91	26	findings	finding	NOUN
cjfa-41519	91	27	.	.	PUNCT
cjfa-41519	92	1	this	this	DET
cjfa-41519	92	2	summarization	summarization	NOUN
cjfa-41519	92	3	helped	help	VERB
cjfa-41519	92	4	gain	gain	VERB
cjfa-41519	92	5	a	a	DET
cjfa-41519	92	6	broader	broad	ADJ
cjfa-41519	92	7	sense	sense	NOUN
cjfa-41519	92	8	of	of	ADP
cjfa-41519	92	9	the	the	DET
cjfa-41519	92	10	selected	select	VERB
cjfa-41519	92	11	articles	article	NOUN
cjfa-41519	92	12	and	and	CCONJ
cjfa-41519	92	13	then	then	ADV
cjfa-41519	92	14	extricate	extricate	VERB
cjfa-41519	92	15	this	this	DET
cjfa-41519	92	16	overview	overview	NOUN
cjfa-41519	92	17	into	into	ADP
cjfa-41519	92	18	different	different	ADJ
cjfa-41519	92	19	tables	table	NOUN
cjfa-41519	92	20	according	accord	VERB
cjfa-41519	92	21	to	to	ADP
cjfa-41519	92	22	various	various	ADJ
cjfa-41519	92	23	categorizations	categorization	NOUN
cjfa-41519	92	24	.	.	PUNCT
cjfa-41519	93	1	a	a	DET
cjfa-41519	93	2	similar	similar	ADJ
cjfa-41519	93	3	approach	approach	NOUN
cjfa-41519	93	4	has	have	AUX
cjfa-41519	93	5	been	be	AUX
cjfa-41519	93	6	followed	follow	VERB
cjfa-41519	93	7	in	in	ADP
cjfa-41519	93	8	the	the	DET
cjfa-41519	93	9	prior	prior	ADJ
cjfa-41519	93	10	review	review	NOUN
cjfa-41519	93	11	studies	study	NOUN
cjfa-41519	93	12	such	such	ADJ
cjfa-41519	93	13	as	as	ADP
cjfa-41519	93	14	broadbent	broadbent	NOUN
cjfa-41519	93	15	and	and	CCONJ
cjfa-41519	93	16	guthrie	guthrie	PROPN
cjfa-41519	93	17	(	(	PUNCT
cjfa-41519	93	18	2008	2008	NUM
cjfa-41519	93	19	)	)	PUNCT
cjfa-41519	93	20	;	;	PUNCT
cjfa-41519	93	21	goddard	goddard	NOUN
cjfa-41519	93	22	(	(	PUNCT
cjfa-41519	93	23	2010	2010	NUM
cjfa-41519	93	24	)	)	PUNCT
cjfa-41519	93	25	;	;	PUNCT
cjfa-41519	93	26	van	van	PROPN
cjfa-41519	93	27	helden	helden	PROPN
cjfa-41519	93	28	(	(	PUNCT
cjfa-41519	93	29	2005	2005	NUM
cjfa-41519	93	30	)	)	PUNCT
cjfa-41519	93	31	;	;	PUNCT
cjfa-41519	93	32	scapens	scapen	VERB
cjfa-41519	93	33	t.	t.	PROPN
cjfa-41519	93	34	nasreen	nasreen	PROPN
cjfa-41519	93	35	,	,	PUNCT
cjfa-41519	93	36	r.	r.	PROPN
cjfa-41519	93	37	baker7878	baker7878	PROPN
cjfa-41519	93	38	and	and	CCONJ
cjfa-41519	93	39	bromwich	bromwich	PROPN
cjfa-41519	93	40	(	(	PUNCT
cjfa-41519	93	41	2010	2010	NUM
cjfa-41519	93	42	)	)	PUNCT
cjfa-41519	93	43	,	,	PUNCT
cjfa-41519	93	44	and	and	CCONJ
cjfa-41519	93	45	van	van	PROPN
cjfa-41519	93	46	helden	helden	PROPN
cjfa-41519	93	47	and	and	CCONJ
cjfa-41519	93	48	uddin	uddin	PROPN
cjfa-41519	93	49	(	(	PUNCT
cjfa-41519	93	50	2020	2020	NUM
cjfa-41519	93	51	)	)	PUNCT
cjfa-41519	93	52	.	.	PUNCT
cjfa-41519	94	1	during	during	ADP
cjfa-41519	94	2	this	this	DET
cjfa-41519	94	3	process	process	NOUN
cjfa-41519	94	4	,	,	PUNCT
cjfa-41519	94	5	a	a	DET
cjfa-41519	94	6	descriptive	descriptive	ADJ
cjfa-41519	94	7	analysis	analysis	NOUN
cjfa-41519	94	8	of	of	ADP
cjfa-41519	94	9	the	the	DET
cjfa-41519	94	10	selected	select	VERB
cjfa-41519	94	11	literature	literature	NOUN
cjfa-41519	94	12	was	be	AUX
cjfa-41519	94	13	included	include	VERB
cjfa-41519	94	14	.	.	PUNCT
cjfa-41519	95	1	distribution	distribution	NOUN
cjfa-41519	95	2	according	accord	VERB
cjfa-41519	95	3	to	to	ADP
cjfa-41519	95	4	journal	journal	NOUN
cjfa-41519	95	5	typedistribution	typedistribution	NOUN
cjfa-41519	95	6	according	accord	VERB
cjfa-41519	95	7	to	to	ADP
cjfa-41519	95	8	journal	journal	NOUN
cjfa-41519	95	9	type	type	NOUN
cjfa-41519	95	10	this	this	DET
cjfa-41519	95	11	review	review	NOUN
cjfa-41519	95	12	followed	follow	VERB
cjfa-41519	95	13	an	an	DET
cjfa-41519	95	14	impartial	impartial	ADJ
cjfa-41519	95	15	approach	approach	NOUN
cjfa-41519	95	16	for	for	ADP
cjfa-41519	95	17	selecting	select	VERB
cjfa-41519	95	18	all	all	DET
cjfa-41519	95	19	possible	possible	ADJ
cjfa-41519	95	20	journals	journal	NOUN
cjfa-41519	95	21	that	that	PRON
cjfa-41519	95	22	published	publish	VERB
cjfa-41519	95	23	articles	article	NOUN
cjfa-41519	95	24	on	on	ADP
cjfa-41519	95	25	canadian	canadian	ADJ
cjfa-41519	95	26	government	government	NOUN
cjfa-41519	95	27	accounting	accounting	NOUN
cjfa-41519	95	28	.	.	PUNCT
cjfa-41519	96	1	a	a	DET
cjfa-41519	96	2	total	total	NOUN
cjfa-41519	96	3	of	of	ADP
cjfa-41519	96	4	13	13	NUM
cjfa-41519	96	5	different	different	ADJ
cjfa-41519	96	6	outlets	outlet	NOUN
cjfa-41519	96	7	were	be	AUX
cjfa-41519	96	8	used	use	VERB
cjfa-41519	96	9	to	to	PART
cjfa-41519	96	10	publish	publish	VERB
cjfa-41519	96	11	these	these	DET
cjfa-41519	96	12	articles	article	NOUN
cjfa-41519	96	13	.	.	PUNCT
cjfa-41519	97	1	as	as	SCONJ
cjfa-41519	97	2	anticipated	anticipate	VERB
cjfa-41519	97	3	,	,	PUNCT
cjfa-41519	97	4	a	a	DET
cjfa-41519	97	5	large	large	ADJ
cjfa-41519	97	6	body	body	NOUN
cjfa-41519	97	7	of	of	ADP
cjfa-41519	97	8	literature	literature	NOUN
cjfa-41519	97	9	(	(	PUNCT
cjfa-41519	97	10	52	52	NUM
cjfa-41519	97	11	percent	percent	NOUN
cjfa-41519	97	12	)	)	PUNCT
cjfa-41519	97	13	is	be	AUX
cjfa-41519	97	14	published	publish	VERB
cjfa-41519	97	15	in	in	ADP
cjfa-41519	97	16	accounting	accounting	NOUN
cjfa-41519	97	17	-	-	PUNCT
cjfa-41519	97	18	focused	focus	VERB
cjfa-41519	97	19	journals	journal	NOUN
cjfa-41519	97	20	such	such	ADJ
cjfa-41519	97	21	as	as	ADP
cjfa-41519	97	22	accounting	accounting	NOUN
cjfa-41519	97	23	perspectives	perspective	NOUN
cjfa-41519	97	24	,	,	PUNCT
cjfa-41519	97	25	accounting	accounting	NOUN
cjfa-41519	97	26	history	history	NOUN
cjfa-41519	97	27	,	,	PUNCT
cjfa-41519	97	28	accounting	accounting	NOUN
cjfa-41519	97	29	organizations	organization	NOUN
cjfa-41519	97	30	and	and	CCONJ
cjfa-41519	97	31	society	society	NOUN
cjfa-41519	97	32	and	and	CCONJ
cjfa-41519	97	33	financial	financial	ADJ
cjfa-41519	97	34	accountability	accountability	NOUN
cjfa-41519	97	35	and	and	CCONJ
cjfa-41519	97	36	management	management	NOUN
cjfa-41519	97	37	.	.	PUNCT
cjfa-41519	98	1	accounting	account	VERB
cjfa-41519	98	2	history	history	NOUN
cjfa-41519	98	3	and	and	CCONJ
cjfa-41519	98	4	financial	financial	ADJ
cjfa-41519	98	5	accountability	accountability	NOUN
cjfa-41519	98	6	and	and	CCONJ
cjfa-41519	98	7	management	management	NOUN
cjfa-41519	98	8	are	be	AUX
cjfa-41519	98	9	prominent	prominent	ADJ
cjfa-41519	98	10	in	in	ADP
cjfa-41519	98	11	publishing	publish	VERB
cjfa-41519	98	12	canadian	canadian	ADJ
cjfa-41519	98	13	government	government	NOUN
cjfa-41519	98	14	accounting	account	VERB
cjfa-41519	98	15	among	among	ADP
cjfa-41519	98	16	the	the	DET
cjfa-41519	98	17	seven	seven	NUM
cjfa-41519	98	18	accounting	accounting	NOUN
cjfa-41519	98	19	-	-	PUNCT
cjfa-41519	98	20	focused	focus	VERB
cjfa-41519	98	21	journals	journal	NOUN
cjfa-41519	98	22	.	.	PUNCT
cjfa-41519	99	1	though	though	SCONJ
cjfa-41519	99	2	accounting	accounting	NOUN
cjfa-41519	99	3	perspectives	perspective	NOUN
cjfa-41519	99	4	is	be	AUX
cjfa-41519	99	5	canadian	canadian	ADJ
cjfa-41519	99	6	and	and	CCONJ
cjfa-41519	99	7	accounting	accounting	NOUN
cjfa-41519	99	8	-	-	PUNCT
cjfa-41519	99	9	focused	focused	ADJ
cjfa-41519	99	10	,	,	PUNCT
cjfa-41519	99	11	it	it	PRON
cjfa-41519	99	12	was	be	AUX
cjfa-41519	99	13	not	not	PART
cjfa-41519	99	14	a	a	DET
cjfa-41519	99	15	leading	lead	VERB
cjfa-41519	99	16	outlet	outlet	NOUN
cjfa-41519	99	17	for	for	ADP
cjfa-41519	99	18	this	this	DET
cjfa-41519	99	19	research	research	NOUN
cjfa-41519	99	20	domain	domain	NOUN
cjfa-41519	99	21	.	.	PUNCT
cjfa-41519	100	1	the	the	DET
cjfa-41519	100	2	remaining	remain	VERB
cjfa-41519	100	3	non	non	ADJ
cjfa-41519	100	4	-	-	ADJ
cjfa-41519	100	5	accounting	accounting	ADJ
cjfa-41519	100	6	focused	focused	ADJ
cjfa-41519	100	7	journals	journal	NOUN
cjfa-41519	100	8	concentrated	concentrate	VERB
cjfa-41519	100	9	on	on	ADP
cjfa-41519	100	10	public	public	ADJ
cjfa-41519	100	11	policy	policy	NOUN
cjfa-41519	100	12	and	and	CCONJ
cjfa-41519	100	13	administrations	administration	NOUN
cjfa-41519	100	14	.	.	PUNCT
cjfa-41519	101	1	among	among	ADP
cjfa-41519	101	2	the	the	DET
cjfa-41519	101	3	selected	select	VERB
cjfa-41519	101	4	articles	article	NOUN
cjfa-41519	101	5	,	,	PUNCT
cjfa-41519	101	6	48	48	NUM
cjfa-41519	101	7	percent	percent	NOUN
cjfa-41519	101	8	of	of	ADP
cjfa-41519	101	9	studies	study	NOUN
cjfa-41519	101	10	were	be	AUX
cjfa-41519	101	11	published	publish	VERB
cjfa-41519	101	12	in	in	ADP
cjfa-41519	101	13	those	those	DET
cjfa-41519	101	14	journals	journal	NOUN
cjfa-41519	101	15	.	.	PUNCT
cjfa-41519	102	1	in	in	ADP
cjfa-41519	102	2	the	the	DET
cjfa-41519	102	3	nonaccounting	nonaccounting	NOUN
cjfa-41519	102	4	-	-	PUNCT
cjfa-41519	102	5	focused	focus	VERB
cjfa-41519	102	6	category	category	NOUN
cjfa-41519	102	7	,	,	PUNCT
cjfa-41519	102	8	the	the	DET
cjfa-41519	102	9	c.d	c.d	PROPN
cjfa-41519	102	10	.	.	PROPN
cjfa-41519	102	11	howe	howe	PROPN
cjfa-41519	102	12	institute1	institute1	PROPN
cjfa-41519	102	13	is	be	AUX
cjfa-41519	102	14	a	a	DET
cjfa-41519	102	15	niche	niche	NOUN
cjfa-41519	102	16	outlet	outlet	NOUN
cjfa-41519	102	17	publishing	publishing	NOUN
cjfa-41519	102	18	comments	comment	NOUN
cjfa-41519	102	19	and	and	CCONJ
cjfa-41519	102	20	critiques	critique	NOUN
cjfa-41519	102	21	on	on	ADP
cjfa-41519	102	22	canadian	canadian	ADJ
cjfa-41519	102	23	government	government	NOUN
cjfa-41519	102	24	accounting	accounting	NOUN
cjfa-41519	102	25	practices	practice	NOUN
cjfa-41519	102	26	and	and	CCONJ
cjfa-41519	102	27	policies	policy	NOUN
cjfa-41519	102	28	.	.	PUNCT
cjfa-41519	103	1	table	table	NOUN
cjfa-41519	103	2	1	1	NUM
cjfa-41519	103	3	shows	show	VERB
cjfa-41519	103	4	the	the	DET
cjfa-41519	103	5	descriptive	descriptive	ADJ
cjfa-41519	103	6	analysis	analysis	NOUN
cjfa-41519	103	7	according	accord	VERB
cjfa-41519	103	8	to	to	ADP
cjfa-41519	103	9	the	the	DET
cjfa-41519	103	10	journal	journal	ADJ
cjfa-41519	103	11	focus	focus	NOUN
cjfa-41519	103	12	.	.	PUNCT
cjfa-41519	104	1	table	table	NOUN
cjfa-41519	104	2	1	1	NUM
cjfa-41519	104	3	.	.	PUNCT
cjfa-41519	105	1	article	article	NOUN
cjfa-41519	105	2	publication	publication	NOUN
cjfa-41519	105	3	by	by	ADP
cjfa-41519	105	4	journal	journal	PROPN
cjfa-41519	105	5	focus	focus	NOUN
cjfa-41519	105	6	accounting	account	VERB
cjfa-41519	105	7	focused	focus	VERB
cjfa-41519	105	8	journals	journal	NOUN
cjfa-41519	105	9	number	number	NOUN
cjfa-41519	105	10	of	of	ADP
cjfa-41519	105	11	articles	article	NOUN
cjfa-41519	105	12	percentage	percentage	NOUN
cjfa-41519	105	13	canadian	canadian	PROPN
cjfa-41519	105	14	/	/	SYM
cjfa-41519	105	15	intl	intl	PROPN
cjfa-41519	105	16	focused	focus	VERB
cjfa-41519	105	17	accounting	accounting	NOUN
cjfa-41519	105	18	perspective	perspective	NOUN
cjfa-41519	105	19	2	2	NUM
cjfa-41519	105	20	canadian	canadian	ADJ
cjfa-41519	105	21	accounting	accounting	NOUN
cjfa-41519	105	22	history	history	NOUN
cjfa-41519	105	23	4	4	NUM
cjfa-41519	105	24	international	international	ADJ
cjfa-41519	105	25	accounting	accounting	NOUN
cjfa-41519	105	26	history	history	NOUN
cjfa-41519	105	27	review	review	NOUN
cjfa-41519	105	28	1	1	NUM
cjfa-41519	105	29	international	international	ADJ
cjfa-41519	105	30	accounting	accounting	NOUN
cjfa-41519	105	31	,	,	PUNCT
cjfa-41519	105	32	organizations	organization	NOUN
cjfa-41519	105	33	and	and	CCONJ
cjfa-41519	105	34	society	society	NOUN
cjfa-41519	105	35	1	1	NUM
cjfa-41519	105	36	international	international	ADJ
cjfa-41519	105	37	meditari	meditari	ADJ
cjfa-41519	105	38	accountancy	accountancy	NOUN
cjfa-41519	105	39	research	research	NOUN
cjfa-41519	105	40	1	1	NUM
cjfa-41519	105	41	international	international	ADJ
cjfa-41519	105	42	1	1	NUM
cjfa-41519	105	43	 	 	SPACE
cjfa-41519	105	44	the	the	DET
cjfa-41519	105	45	c.d	c.d	PROPN
cjfa-41519	105	46	.	.	PROPN
cjfa-41519	105	47	howe	howe	PROPN
cjfa-41519	105	48	institute	institute	PROPN
cjfa-41519	105	49	’s	’s	PROPN
cjfa-41519	105	50	,	,	PUNCT
cjfa-41519	105	51	a	a	DET
cjfa-41519	105	52	registered	registered	ADJ
cjfa-41519	105	53	charity	charity	NOUN
cjfa-41519	105	54	,	,	PUNCT
cjfa-41519	105	55	and	and	CCONJ
cjfa-41519	105	56	an	an	DET
cjfa-41519	105	57	independent	independent	ADJ
cjfa-41519	105	58	not	not	PART
cjfa-41519	105	59	-	-	PUNCT
cjfa-41519	105	60	for	for	ADP
cjfa-41519	105	61	-	-	PUNCT
cjfa-41519	105	62	profit	profit	NOUN
cjfa-41519	105	63	research	research	NOUN
cjfa-41519	105	64	institute	institute	NOUN
cjfa-41519	105	65	whose	whose	DET
cjfa-41519	105	66	mission	mission	NOUN
cjfa-41519	105	67	is	be	AUX
cjfa-41519	105	68	to	to	PART
cjfa-41519	105	69	raise	raise	VERB
cjfa-41519	105	70	living	living	NOUN
cjfa-41519	105	71	standards	standard	NOUN
cjfa-41519	105	72	by	by	ADP
cjfa-41519	105	73	fostering	foster	VERB
cjfa-41519	105	74	economically	economically	ADV
cjfa-41519	105	75	sound	sound	ADJ
cjfa-41519	105	76	public	public	ADJ
cjfa-41519	105	77	policies	policy	NOUN
cjfa-41519	105	78	,	,	PUNCT
cjfa-41519	105	79	publications	publication	NOUN
cjfa-41519	105	80	follow	follow	VERB
cjfa-41519	105	81	a	a	DET
cjfa-41519	105	82	peer	peer	NOUN
cjfa-41519	105	83	-	-	PUNCT
cjfa-41519	105	84	review	review	NOUN
cjfa-41519	105	85	process	process	NOUN
cjfa-41519	105	86	by	by	ADP
cjfa-41519	105	87	independent	independent	ADJ
cjfa-41519	105	88	experts	expert	NOUN
cjfa-41519	105	89	from	from	ADP
cjfa-41519	105	90	public	public	ADJ
cjfa-41519	105	91	and	and	CCONJ
cjfa-41519	105	92	private	private	ADJ
cjfa-41519	105	93	sectors	sector	NOUN
cjfa-41519	105	94	.	.	PUNCT
cjfa-41519	106	1	source	source	NOUN
cjfa-41519	106	2	:	:	PUNCT
cjfa-41519	106	3	https://www.cdhowe.org/about-us	https://www.cdhowe.org/about-us	NOUN
cjfa-41519	106	4	.	.	PUNCT
cjfa-41519	106	5	accessed	access	VERB
cjfa-41519	106	6	on	on	ADP
cjfa-41519	106	7	sep	sep	PROPN
cjfa-41519	106	8	6	6	NUM
cjfa-41519	106	9	,	,	PUNCT
cjfa-41519	106	10	2021	2021	NUM
cjfa-41519	106	11	.	.	PUNCT
cjfa-41519	107	1	canadian	canadian	ADJ
cjfa-41519	107	2	government	government	NOUN
cjfa-41519	107	3	accounting	accounting	NOUN
cjfa-41519	107	4	:	:	PUNCT
cjfa-41519	107	5	a	a	DET
cjfa-41519	107	6	systematic	systematic	ADJ
cjfa-41519	107	7	review	review	NOUN
cjfa-41519	107	8	7979	7979	NUM
cjfa-41519	107	9	accounting	accounting	NOUN
cjfa-41519	107	10	focused	focus	VERB
cjfa-41519	107	11	journals	journal	NOUN
cjfa-41519	107	12	number	number	NOUN
cjfa-41519	107	13	of	of	ADP
cjfa-41519	107	14	articles	article	NOUN
cjfa-41519	107	15	percentage	percentage	NOUN
cjfa-41519	107	16	canadian	canadian	PROPN
cjfa-41519	107	17	/	/	SYM
cjfa-41519	107	18	intl	intl	PROPN
cjfa-41519	107	19	focused	focus	VERB
cjfa-41519	107	20	financial	financial	ADJ
cjfa-41519	107	21	accountability	accountability	NOUN
cjfa-41519	107	22	&	&	CCONJ
cjfa-41519	107	23	management	management	PROPN
cjfa-41519	107	24	4	4	NUM
cjfa-41519	107	25	international	international	ADJ
cjfa-41519	107	26	journal	journal	NOUN
cjfa-41519	107	27	of	of	ADP
cjfa-41519	107	28	public	public	ADJ
cjfa-41519	107	29	budgeting	budgeting	NOUN
cjfa-41519	107	30	,	,	PUNCT
cjfa-41519	107	31	accounting	accounting	NOUN
cjfa-41519	107	32	&	&	CCONJ
cjfa-41519	107	33	financial	financial	ADJ
cjfa-41519	107	34	management	management	NOUN
cjfa-41519	107	35	2	2	NUM
cjfa-41519	107	36	international	international	ADJ
cjfa-41519	107	37	total	total	ADJ
cjfa-41519	107	38	articles	article	NOUN
cjfa-41519	107	39	in	in	ADP
cjfa-41519	107	40	accounting	account	VERB
cjfa-41519	107	41	focused	focus	VERB
cjfa-41519	107	42	journals	journal	NOUN
cjfa-41519	107	43	15	15	NUM
cjfa-41519	107	44	52	52	NUM
cjfa-41519	107	45	%	%	NOUN
cjfa-41519	107	46	non	non	ADJ
cjfa-41519	107	47	-	-	ADJ
cjfa-41519	107	48	accounting	accounting	ADJ
cjfa-41519	107	49	journals	journal	NOUN
cjfa-41519	107	50	futures	future	VERB
cjfa-41519	107	51	1	1	NUM
cjfa-41519	107	52	international	international	ADJ
cjfa-41519	107	53	public	public	ADJ
cjfa-41519	107	54	budgeting	budgeting	NOUN
cjfa-41519	107	55	&	&	CCONJ
cjfa-41519	107	56	finance	finance	PROPN
cjfa-41519	107	57	2	2	NUM
cjfa-41519	107	58	international	international	ADJ
cjfa-41519	107	59	canadian	canadian	ADJ
cjfa-41519	107	60	public	public	ADJ
cjfa-41519	107	61	administration	administration	NOUN
cjfa-41519	107	62	3	3	NUM
cjfa-41519	107	63	canadian	canadian	PROPN
cjfa-41519	107	64	c.d	c.d	PROPN
cjfa-41519	107	65	.	.	PROPN
cjfa-41519	107	66	howe	howe	PROPN
cjfa-41519	107	67	institute	institute	PROPN
cjfa-41519	107	68	6	6	NUM
cjfa-41519	107	69	canadian	canadian	ADJ
cjfa-41519	107	70	public	public	ADJ
cjfa-41519	107	71	administration	administration	NOUN
cjfa-41519	107	72	review	review	VERB
cjfa-41519	107	73	1	1	NUM
cjfa-41519	107	74	international	international	ADJ
cjfa-41519	107	75	journal	journal	NOUN
cjfa-41519	107	76	of	of	ADP
cjfa-41519	107	77	public	public	ADJ
cjfa-41519	107	78	procurement	procurement	NOUN
cjfa-41519	107	79	1	1	NUM
cjfa-41519	107	80	international	international	ADJ
cjfa-41519	107	81	total	total	ADJ
cjfa-41519	107	82	articles	article	NOUN
cjfa-41519	107	83	in	in	ADP
cjfa-41519	107	84	non	non	ADJ
cjfa-41519	107	85	-	-	ADJ
cjfa-41519	107	86	accounting	accounting	ADJ
cjfa-41519	107	87	journals	journal	NOUN
cjfa-41519	107	88	14	14	NUM
cjfa-41519	107	89	48	48	NUM
cjfa-41519	107	90	%	%	NOUN
cjfa-41519	107	91	total	total	NOUN
cjfa-41519	107	92	29	29	NUM
cjfa-41519	107	93	s	s	NOUN
cjfa-41519	107	94	o	o	NOUN
cjfa-41519	107	95	u	u	NOUN
cjfa-41519	107	96	r	r	NOUN
cjfa-41519	107	97	c	c	NOUN
cjfa-41519	107	98	e	e	NOUN
cjfa-41519	107	99	:	:	PUNCT
cjfa-41519	107	100	compiled	compile	VERB
cjfa-41519	107	101	by	by	ADP
cjfa-41519	107	102	the	the	DET
cjfa-41519	107	103	authors	author	NOUN
cjfa-41519	107	104	based	base	VERB
cjfa-41519	107	105	on	on	ADP
cjfa-41519	107	106	the	the	DET
cjfa-41519	107	107	publication	publication	NOUN
cjfa-41519	107	108	outlet	outlet	NOUN
cjfa-41519	107	109	analysis	analysis	NOUN
cjfa-41519	107	110	applied	apply	VERB
cjfa-41519	107	111	in	in	ADP
cjfa-41519	107	112	this	this	DET
cjfa-41519	107	113	study	study	NOUN
cjfa-41519	107	114	.	.	PUNCT
cjfa-41519	108	1	in	in	ADP
cjfa-41519	108	2	addition	addition	NOUN
cjfa-41519	108	3	to	to	ADP
cjfa-41519	108	4	depicting	depict	VERB
cjfa-41519	108	5	the	the	DET
cjfa-41519	108	6	contribution	contribution	NOUN
cjfa-41519	108	7	of	of	ADP
cjfa-41519	108	8	some	some	DET
cjfa-41519	108	9	journals	journal	NOUN
cjfa-41519	108	10	in	in	ADP
cjfa-41519	108	11	advancing	advance	VERB
cjfa-41519	108	12	knowledge	knowledge	NOUN
cjfa-41519	108	13	of	of	ADP
cjfa-41519	108	14	canadian	canadian	ADJ
cjfa-41519	108	15	government	government	NOUN
cjfa-41519	108	16	accounting	accounting	NOUN
cjfa-41519	108	17	,	,	PUNCT
cjfa-41519	108	18	this	this	DET
cjfa-41519	108	19	descriptive	descriptive	ADJ
cjfa-41519	108	20	analysis	analysis	NOUN
cjfa-41519	108	21	reveals	reveal	VERB
cjfa-41519	108	22	that	that	SCONJ
cjfa-41519	108	23	the	the	DET
cjfa-41519	108	24	canadian	canadian	ADJ
cjfa-41519	108	25	journal	journal	NOUN
cjfa-41519	108	26	of	of	ADP
cjfa-41519	108	27	administrative	administrative	ADJ
cjfa-41519	108	28	sciences	sciences	PROPN
cjfa-41519	108	29	,	,	PUNCT
cjfa-41519	108	30	one	one	NUM
cjfa-41519	108	31	of	of	ADP
cjfa-41519	108	32	the	the	DET
cjfa-41519	108	33	leading	lead	VERB
cjfa-41519	108	34	journals	journal	NOUN
cjfa-41519	108	35	focusing	focus	VERB
cjfa-41519	108	36	on	on	ADP
cjfa-41519	108	37	canadian	canadian	ADJ
cjfa-41519	108	38	contexts	contexts	NOUN
cjfa-41519	108	39	,	,	PUNCT
cjfa-41519	108	40	did	do	AUX
cjfa-41519	108	41	not	not	PART
cjfa-41519	108	42	publish	publish	VERB
cjfa-41519	108	43	any	any	DET
cjfa-41519	108	44	papers	paper	NOUN
cjfa-41519	108	45	in	in	ADP
cjfa-41519	108	46	the	the	DET
cjfa-41519	108	47	target	target	NOUN
cjfa-41519	108	48	domain	domain	NOUN
cjfa-41519	108	49	.	.	PUNCT
cjfa-41519	109	1	therefore	therefore	ADV
cjfa-41519	109	2	,	,	PUNCT
cjfa-41519	109	3	the	the	DET
cjfa-41519	109	4	call	call	NOUN
cjfa-41519	109	5	for	for	ADP
cjfa-41519	109	6	the	the	DET
cjfa-41519	109	7	special	special	ADJ
cjfa-41519	109	8	issue	issue	NOUN
cjfa-41519	109	9	on	on	ADP
cjfa-41519	109	10	the	the	DET
cjfa-41519	109	11	canadian	canadian	ADJ
cjfa-41519	109	12	perspective	perspective	NOUN
cjfa-41519	109	13	of	of	ADP
cjfa-41519	109	14	government	government	NOUN
cjfa-41519	109	15	accounting	accounting	NOUN
cjfa-41519	109	16	,	,	PUNCT
cjfa-41519	109	17	auditing	auditing	NOUN
cjfa-41519	109	18	,	,	PUNCT
cjfa-41519	109	19	and	and	CCONJ
cjfa-41519	109	20	accountability	accountability	NOUN
cjfa-41519	109	21	is	be	AUX
cjfa-41519	109	22	a	a	DET
cjfa-41519	109	23	timely	timely	ADJ
cjfa-41519	109	24	enterprise	enterprise	NOUN
cjfa-41519	109	25	to	to	PART
cjfa-41519	109	26	fill	fill	VERB
cjfa-41519	109	27	this	this	DET
cjfa-41519	109	28	academic	academic	ADJ
cjfa-41519	109	29	lacuna	lacuna	NOUN
cjfa-41519	109	30	.	.	PUNCT
cjfa-41519	110	1	distribution	distribution	NOUN
cjfa-41519	110	2	over	over	ADP
cjfa-41519	110	3	time	time	NOUN
cjfa-41519	110	4	distribution	distribution	NOUN
cjfa-41519	110	5	over	over	ADP
cjfa-41519	110	6	time	time	NOUN
cjfa-41519	110	7	we	we	PRON
cjfa-41519	110	8	then	then	ADV
cjfa-41519	110	9	categorized	categorize	VERB
cjfa-41519	110	10	the	the	DET
cjfa-41519	110	11	selected	select	VERB
cjfa-41519	110	12	articles	article	NOUN
cjfa-41519	110	13	according	accord	VERB
cjfa-41519	110	14	to	to	ADP
cjfa-41519	110	15	the	the	DET
cjfa-41519	110	16	publication	publication	NOUN
cjfa-41519	110	17	year	year	NOUN
cjfa-41519	110	18	.	.	PUNCT
cjfa-41519	111	1	since	since	SCONJ
cjfa-41519	111	2	the	the	DET
cjfa-41519	111	3	early	early	ADJ
cjfa-41519	111	4	nineteen	nineteen	NUM
cjfa-41519	111	5	eighties	eighty	NOUN
cjfa-41519	111	6	,	,	PUNCT
cjfa-41519	111	7	the	the	DET
cjfa-41519	111	8	canadian	canadian	ADJ
cjfa-41519	111	9	government	government	NOUN
cjfa-41519	111	10	began	begin	VERB
cjfa-41519	111	11	harmonizing	harmonize	VERB
cjfa-41519	111	12	accounting	accounting	NOUN
cjfa-41519	111	13	practices	practice	NOUN
cjfa-41519	111	14	.	.	PUNCT
cjfa-41519	112	1	limiting	limit	VERB
cjfa-41519	112	2	the	the	DET
cjfa-41519	112	3	search	search	NOUN
cjfa-41519	112	4	to	to	ADP
cjfa-41519	112	5	this	this	DET
cjfa-41519	112	6	period	period	NOUN
cjfa-41519	112	7	(	(	PUNCT
cjfa-41519	112	8	between	between	ADP
cjfa-41519	112	9	1980	1980	NUM
cjfa-41519	112	10	and	and	CCONJ
cjfa-41519	112	11	2021	2021	NUM
cjfa-41519	112	12	)	)	PUNCT
cjfa-41519	112	13	showed	show	VERB
cjfa-41519	112	14	that	that	SCONJ
cjfa-41519	112	15	publications	publication	NOUN
cjfa-41519	112	16	from	from	ADP
cjfa-41519	112	17	1980	1980	NUM
cjfa-41519	112	18	to	to	ADP
cjfa-41519	112	19	1990	1990	NUM
cjfa-41519	112	20	are	be	AUX
cjfa-41519	112	21	negligible	negligible	ADJ
cjfa-41519	112	22	,	,	PUNCT
cjfa-41519	112	23	with	with	SCONJ
cjfa-41519	112	24	only	only	ADV
cjfa-41519	112	25	one	one	NUM
cjfa-41519	112	26	article	article	NOUN
cjfa-41519	112	27	published	publish	VERB
cjfa-41519	112	28	roughly	roughly	ADV
cjfa-41519	112	29	every	every	DET
cjfa-41519	112	30	five	five	NUM
cjfa-41519	112	31	years	year	NOUN
cjfa-41519	112	32	.	.	PUNCT
cjfa-41519	113	1	table	table	NOUN
cjfa-41519	113	2	1	1	NUM
cjfa-41519	113	3	.	.	PUNCT
cjfa-41519	113	4	article	article	NOUN
cjfa-41519	113	5	…	…	PUNCT
cjfa-41519	113	6	t.	t.	PROPN
cjfa-41519	113	7	nasreen	nasreen	PROPN
cjfa-41519	113	8	,	,	PUNCT
cjfa-41519	113	9	r.	r.	PROPN
cjfa-41519	113	10	baker8080	baker8080	PROPN
cjfa-41519	113	11	nonetheless	nonetheless	ADV
cjfa-41519	113	12	,	,	PUNCT
cjfa-41519	113	13	the	the	DET
cjfa-41519	113	14	number	number	NOUN
cjfa-41519	113	15	of	of	ADP
cjfa-41519	113	16	publications	publication	NOUN
cjfa-41519	113	17	increased	increase	VERB
cjfa-41519	113	18	slightly	slightly	ADV
cjfa-41519	113	19	over	over	ADP
cjfa-41519	113	20	the	the	DET
cjfa-41519	113	21	next	next	ADJ
cjfa-41519	113	22	two	two	NUM
cjfa-41519	113	23	decades	decade	NOUN
cjfa-41519	113	24	(	(	PUNCT
cjfa-41519	113	25	from	from	ADP
cjfa-41519	113	26	1991	1991	NUM
cjfa-41519	113	27	to	to	ADP
cjfa-41519	113	28	2010	2010	NUM
cjfa-41519	113	29	)	)	PUNCT
cjfa-41519	113	30	,	,	PUNCT
cjfa-41519	113	31	where	where	SCONJ
cjfa-41519	113	32	2	2	NUM
cjfa-41519	113	33	to	to	PART
cjfa-41519	113	34	4	4	NUM
cjfa-41519	113	35	articles	article	NOUN
cjfa-41519	113	36	were	be	AUX
cjfa-41519	113	37	published	publish	VERB
cjfa-41519	113	38	every	every	DET
cjfa-41519	113	39	five	five	NUM
cjfa-41519	113	40	years	year	NOUN
cjfa-41519	113	41	.	.	PUNCT
cjfa-41519	114	1	a	a	DET
cjfa-41519	114	2	momentum	momentum	NOUN
cjfa-41519	114	3	of	of	ADP
cjfa-41519	114	4	increase	increase	NOUN
cjfa-41519	114	5	in	in	ADP
cjfa-41519	114	6	the	the	DET
cjfa-41519	114	7	publications	publication	NOUN
cjfa-41519	114	8	in	in	ADP
cjfa-41519	114	9	the	the	DET
cjfa-41519	114	10	target	target	NOUN
cjfa-41519	114	11	domain	domain	NOUN
cjfa-41519	114	12	is	be	AUX
cjfa-41519	114	13	observed	observe	VERB
cjfa-41519	114	14	between	between	ADP
cjfa-41519	114	15	2011	2011	NUM
cjfa-41519	114	16	and	and	CCONJ
cjfa-41519	114	17	2015	2015	NUM
cjfa-41519	114	18	.	.	PUNCT
cjfa-41519	115	1	a	a	DET
cjfa-41519	115	2	large	large	ADJ
cjfa-41519	115	3	proportion	proportion	NOUN
cjfa-41519	115	4	of	of	ADP
cjfa-41519	115	5	literature	literature	NOUN
cjfa-41519	115	6	(	(	PUNCT
cjfa-41519	115	7	11	11	NUM
cjfa-41519	115	8	articles	article	NOUN
cjfa-41519	115	9	)	)	PUNCT
cjfa-41519	115	10	was	be	AUX
cjfa-41519	115	11	published	publish	VERB
cjfa-41519	115	12	during	during	ADP
cjfa-41519	115	13	this	this	DET
cjfa-41519	115	14	period	period	NOUN
cjfa-41519	115	15	.	.	PUNCT
cjfa-41519	116	1	nevertheless	nevertheless	ADV
cjfa-41519	116	2	,	,	PUNCT
cjfa-41519	116	3	publications	publication	NOUN
cjfa-41519	116	4	in	in	ADP
cjfa-41519	116	5	canadian	canadian	ADJ
cjfa-41519	116	6	government	government	NOUN
cjfa-41519	116	7	accounting	accounting	NOUN
cjfa-41519	116	8	decreased	decrease	VERB
cjfa-41519	116	9	in	in	ADP
cjfa-41519	116	10	the	the	DET
cjfa-41519	116	11	most	most	ADV
cjfa-41519	116	12	recent	recent	ADJ
cjfa-41519	116	13	timeframe	timeframe	NOUN
cjfa-41519	116	14	(	(	PUNCT
cjfa-41519	116	15	from	from	ADP
cjfa-41519	116	16	2016	2016	NUM
cjfa-41519	116	17	to	to	ADP
cjfa-41519	116	18	2021	2021	NUM
cjfa-41519	116	19	)	)	PUNCT
cjfa-41519	116	20	,	,	PUNCT
cjfa-41519	116	21	as	as	SCONJ
cjfa-41519	116	22	only	only	ADV
cjfa-41519	116	23	four	four	NUM
cjfa-41519	116	24	articles	article	NOUN
cjfa-41519	116	25	were	be	AUX
cjfa-41519	116	26	published	publish	VERB
cjfa-41519	116	27	during	during	ADP
cjfa-41519	116	28	this	this	DET
cjfa-41519	116	29	period	period	NOUN
cjfa-41519	116	30	.	.	PUNCT
cjfa-41519	117	1	figure	figure	NOUN
cjfa-41519	117	2	2	2	NUM
cjfa-41519	117	3	depicts	depict	VERB
cjfa-41519	117	4	the	the	DET
cjfa-41519	117	5	number	number	NOUN
cjfa-41519	117	6	of	of	ADP
cjfa-41519	117	7	publications	publication	NOUN
cjfa-41519	117	8	over	over	ADP
cjfa-41519	117	9	the	the	DET
cjfa-41519	117	10	targeted	target	VERB
cjfa-41519	117	11	search	search	NOUN
cjfa-41519	117	12	period	period	NOUN
cjfa-41519	117	13	.	.	PUNCT
cjfa-41519	118	1	figure	figure	NOUN
cjfa-41519	118	2	2	2	NUM
cjfa-41519	118	3	.	.	PUNCT
cjfa-41519	119	1	articles	article	NOUN
cjfa-41519	119	2	by	by	ADP
cjfa-41519	119	3	publication	publication	NOUN
cjfa-41519	119	4	year	year	NOUN
cjfa-41519	119	5	source	source	NOUN
cjfa-41519	119	6	:	:	PUNCT
cjfa-41519	119	7	produced	produce	VERB
cjfa-41519	119	8	by	by	ADP
cjfa-41519	119	9	the	the	DET
cjfa-41519	119	10	authors	author	NOUN
cjfa-41519	119	11	based	base	VERB
cjfa-41519	119	12	on	on	ADP
cjfa-41519	119	13	article	article	NOUN
cjfa-41519	119	14	publication	publication	NOUN
cjfa-41519	119	15	year	year	NOUN
cjfa-41519	119	16	analysis	analysis	NOUN
cjfa-41519	119	17	in	in	ADP
cjfa-41519	119	18	this	this	DET
cjfa-41519	119	19	study	study	NOUN
cjfa-41519	119	20	.	.	PUNCT
cjfa-41519	120	1	distribution	distribution	NOUN
cjfa-41519	120	2	according	accord	VERB
cjfa-41519	120	3	to	to	ADP
cjfa-41519	120	4	the	the	DET
cjfa-41519	120	5	focus	focus	NOUN
cjfa-41519	120	6	on	on	ADP
cjfa-41519	120	7	accounting	accounting	NOUN
cjfa-41519	120	8	area	area	NOUN
cjfa-41519	120	9	to	to	PART
cjfa-41519	120	10	shed	shed	VERB
cjfa-41519	120	11	light	light	NOUN
cjfa-41519	120	12	on	on	SCONJ
cjfa-41519	120	13	which	which	DET
cjfa-41519	120	14	area	area	NOUN
cjfa-41519	120	15	of	of	ADP
cjfa-41519	120	16	accounting	accounting	NOUN
cjfa-41519	120	17	has	have	AUX
cjfa-41519	120	18	been	be	AUX
cjfa-41519	120	19	studied	study	VERB
cjfa-41519	120	20	in	in	ADP
cjfa-41519	120	21	the	the	DET
cjfa-41519	120	22	government	government	NOUN
cjfa-41519	120	23	accounting	accounting	NOUN
cjfa-41519	120	24	realm	realm	NOUN
cjfa-41519	120	25	,	,	PUNCT
cjfa-41519	120	26	we	we	PRON
cjfa-41519	120	27	further	far	ADV
cjfa-41519	120	28	categorized	categorize	VERB
cjfa-41519	120	29	the	the	DET
cjfa-41519	120	30	articles	article	NOUN
cjfa-41519	120	31	according	accord	VERB
cjfa-41519	120	32	to	to	ADP
cjfa-41519	120	33	the	the	DET
cjfa-41519	120	34	focus	focus	NOUN
cjfa-41519	120	35	of	of	ADP
cjfa-41519	120	36	the	the	DET
cjfa-41519	120	37	accounting	accounting	NOUN
cjfa-41519	120	38	area	area	NOUN
cjfa-41519	120	39	.	.	PUNCT
cjfa-41519	121	1	we	we	PRON
cjfa-41519	121	2	used	use	VERB
cjfa-41519	121	3	the	the	DET
cjfa-41519	121	4	major	major	ADJ
cjfa-41519	121	5	branches	branch	NOUN
cjfa-41519	121	6	of	of	ADP
cjfa-41519	121	7	accounting	accounting	NOUN
cjfa-41519	121	8	,	,	PUNCT
cjfa-41519	121	9	such	such	ADJ
cjfa-41519	121	10	as	as	ADP
cjfa-41519	121	11	financial	financial	ADJ
cjfa-41519	121	12	,	,	PUNCT
cjfa-41519	121	13	managerial	managerial	ADJ
cjfa-41519	121	14	,	,	PUNCT
cjfa-41519	121	15	and	and	CCONJ
cjfa-41519	121	16	auditing	auditing	NOUN
cjfa-41519	121	17	,	,	PUNCT
cjfa-41519	121	18	to	to	PART
cjfa-41519	121	19	synthesize	synthesize	VERB
cjfa-41519	121	20	the	the	DET
cjfa-41519	121	21	findings	finding	NOUN
cjfa-41519	121	22	from	from	ADP
cjfa-41519	121	23	the	the	DET
cjfa-41519	121	24	selected	select	VERB
cjfa-41519	121	25	articles	article	NOUN
cjfa-41519	121	26	.	.	PUNCT
cjfa-41519	122	1	the	the	DET
cjfa-41519	122	2	descriptive	descriptive	ADJ
cjfa-41519	122	3	analysis	analysis	NOUN
cjfa-41519	122	4	shows	show	VERB
cjfa-41519	122	5	that	that	SCONJ
cjfa-41519	122	6	an	an	DET
cjfa-41519	122	7	equal	equal	ADJ
cjfa-41519	122	8	percentage	percentage	NOUN
cjfa-41519	122	9	(	(	PUNCT
cjfa-41519	122	10	43	43	NUM
cjfa-41519	122	11	percent	percent	NOUN
cjfa-41519	122	12	in	in	ADP
cjfa-41519	122	13	financial	financial	ADJ
cjfa-41519	122	14	accounting	accounting	NOUN
cjfa-41519	122	15	and	and	CCONJ
cjfa-41519	122	16	another	another	DET
cjfa-41519	122	17	43	43	NUM
cjfa-41519	122	18	percent	percent	NOUN
cjfa-41519	122	19	in	in	ADP
cjfa-41519	122	20	managerial	managerial	ADJ
cjfa-41519	122	21	accounting	accounting	NOUN
cjfa-41519	122	22	)	)	PUNCT
cjfa-41519	122	23	of	of	ADP
cjfa-41519	122	24	the	the	DET
cjfa-41519	122	25	studies	study	NOUN
cjfa-41519	122	26	were	be	AUX
cjfa-41519	122	27	done	do	VERB
cjfa-41519	122	28	in	in	ADP
cjfa-41519	122	29	financial	financial	ADJ
cjfa-41519	122	30	and	and	CCONJ
cjfa-41519	122	31	managerial	managerial	ADJ
cjfa-41519	122	32	accounting	accounting	NOUN
cjfa-41519	122	33	.	.	PUNCT
cjfa-41519	123	1	the	the	DET
cjfa-41519	123	2	most	most	ADV
cjfa-41519	123	3	frequently	frequently	ADV
cjfa-41519	123	4	studied	study	VERB
cjfa-41519	123	5	financial	financial	ADJ
cjfa-41519	123	6	accounting	accounting	NOUN
cjfa-41519	123	7	topic	topic	NOUN
cjfa-41519	123	8	is	be	AUX
cjfa-41519	123	9	the	the	DET
cjfa-41519	123	10	accrual	accrual	ADJ
cjfa-41519	123	11	basis	basis	NOUN
cjfa-41519	123	12	of	of	ADP
cjfa-41519	123	13	accounting	accounting	NOUN
cjfa-41519	123	14	and	and	CCONJ
cjfa-41519	123	15	transparency	transparency	NOUN
cjfa-41519	123	16	of	of	ADP
cjfa-41519	123	17	public	public	ADJ
cjfa-41519	123	18	reporting	reporting	NOUN
cjfa-41519	123	19	.	.	PUNCT
cjfa-41519	124	1	studies	study	NOUN
cjfa-41519	124	2	focusing	focus	VERB
cjfa-41519	124	3	on	on	ADP
cjfa-41519	124	4	management	management	NOUN
cjfa-41519	124	5	accounting	accounting	NOUN
cjfa-41519	124	6	are	be	AUX
cjfa-41519	124	7	more	more	ADV
cjfa-41519	124	8	diverse	diverse	ADJ
cjfa-41519	124	9	and	and	CCONJ
cjfa-41519	124	10	emphasize	emphasize	VERB
cjfa-41519	124	11	different	different	ADJ
cjfa-41519	124	12	tools	tool	NOUN
cjfa-41519	124	13	and	and	CCONJ
cjfa-41519	124	14	techniques	technique	NOUN
cjfa-41519	124	15	of	of	ADP
cjfa-41519	124	16	management	management	NOUN
cjfa-41519	124	17	accounting	accounting	NOUN
cjfa-41519	124	18	used	use	VERB
cjfa-41519	124	19	in	in	ADP
cjfa-41519	124	20	government	government	NOUN
cjfa-41519	124	21	management	management	NOUN
cjfa-41519	124	22	.	.	PUNCT
cjfa-41519	125	1	the	the	DET
cjfa-41519	125	2	most	most	ADV
cjfa-41519	125	3	frequently	frequently	ADV
cjfa-41519	125	4	studied	study	VERB
cjfa-41519	125	5	management	management	NOUN
cjfa-41519	125	6	accounting	accounting	NOUN
cjfa-41519	125	7	areas	area	NOUN
cjfa-41519	125	8	are	be	AUX
cjfa-41519	125	9	budgeting	budget	VERB
cjfa-41519	125	10	(	(	PUNCT
cjfa-41519	125	11	i.e.	i.e.	X
cjfa-41519	125	12	forecasting	forecasting	NOUN
cjfa-41519	125	13	)	)	PUNCT
cjfa-41519	125	14	,	,	PUNCT
cjfa-41519	125	15	fund	fund	NOUN
cjfa-41519	125	16	and	and	CCONJ
cjfa-41519	125	17	pension	pension	NOUN
cjfa-41519	125	18	management	management	NOUN
cjfa-41519	125	19	,	,	PUNCT
cjfa-41519	125	20	activity	activity	NOUN
cjfa-41519	125	21	-	-	PUNCT
cjfa-41519	125	22	based	base	VERB
cjfa-41519	125	23	costing	costing	NOUN
cjfa-41519	125	24	,	,	PUNCT
cjfa-41519	125	25	and	and	CCONJ
cjfa-41519	125	26	capital	capital	NOUN
cjfa-41519	125	27	budgeting	budgeting	NOUN
cjfa-41519	125	28	.	.	PUNCT
cjfa-41519	126	1	only	only	ADV
cjfa-41519	126	2	one	one	NUM
cjfa-41519	126	3	article	article	NOUN
cjfa-41519	126	4	,	,	PUNCT
cjfa-41519	126	5	gendron	gendron	PROPN
cjfa-41519	126	6	,	,	PUNCT
cjfa-41519	126	7	cooper	cooper	NOUN
cjfa-41519	126	8	and	and	CCONJ
cjfa-41519	126	9	townley	townley	PROPN
cjfa-41519	126	10	(	(	PUNCT
cjfa-41519	126	11	2007	2007	NUM
cjfa-41519	126	12	)	)	PUNCT
cjfa-41519	126	13	focused	focus	VERB
cjfa-41519	126	14	on	on	ADP
cjfa-41519	126	15	auditing	auditing	NOUN
cjfa-41519	126	16	,	,	PUNCT
cjfa-41519	126	17	stressing	stress	VERB
cjfa-41519	126	18	the	the	DET
cjfa-41519	126	19	role	role	NOUN
cjfa-41519	126	20	of	of	ADP
cjfa-41519	126	21	the	the	DET
cjfa-41519	126	22	auditor	auditor	NOUN
cjfa-41519	126	23	general	general	NOUN
cjfa-41519	126	24	in	in	ADP
cjfa-41519	126	25	understanding	understand	VERB
cjfa-41519	126	26	the	the	DET
cjfa-41519	126	27	consolidation	consolidation	NOUN
cjfa-41519	126	28	of	of	ADP
cjfa-41519	126	29	the	the	DET
cjfa-41519	126	30	support	support	NOUN
cjfa-41519	126	31	network	network	NOUN
cjfa-41519	126	32	in	in	ADP
cjfa-41519	126	33	the	the	DET
cjfa-41519	126	34	government	government	NOUN
cjfa-41519	126	35	auditing	auditing	NOUN
cjfa-41519	126	36	profession	profession	NOUN
cjfa-41519	126	37	.	.	PUNCT
cjfa-41519	127	1	a	a	DET
cjfa-41519	127	2	mentionable	mentionable	ADJ
cjfa-41519	127	3	number	number	NOUN
cjfa-41519	127	4	of	of	ADP
cjfa-41519	127	5	articles	article	NOUN
cjfa-41519	127	6	(	(	PUNCT
cjfa-41519	127	7	4	4	NUM
cjfa-41519	127	8	articles	article	NOUN
cjfa-41519	127	9	)	)	PUNCT
cjfa-41519	127	10	explored	explore	VERB
cjfa-41519	127	11	accounting	accounting	NOUN
cjfa-41519	127	12	as	as	ADP
cjfa-41519	127	13	a	a	DET
cjfa-41519	127	14	practice	practice	NOUN
cjfa-41519	127	15	rather	rather	ADV
cjfa-41519	127	16	than	than	ADP
cjfa-41519	127	17	tools	tool	NOUN
cjfa-41519	127	18	and	and	CCONJ
cjfa-41519	127	19	techniques	technique	NOUN
cjfa-41519	127	20	.	.	PUNCT
cjfa-41519	128	1	government	government	NOUN
cjfa-41519	128	2	accounting	accounting	NOUN
cjfa-41519	128	3	practices	practice	NOUN
cjfa-41519	128	4	have	have	AUX
cjfa-41519	128	5	evolved	evolve	VERB
cjfa-41519	128	6	since	since	SCONJ
cjfa-41519	128	7	the	the	DET
cjfa-41519	128	8	formation	formation	NOUN
cjfa-41519	128	9	of	of	ADP
cjfa-41519	128	10	the	the	DET
cjfa-41519	128	11	confederation	confederation	NOUN
cjfa-41519	128	12	(	(	PUNCT
cjfa-41519	128	13	baker	baker	PROPN
cjfa-41519	128	14	&	&	CCONJ
cjfa-41519	128	15	rennie	rennie	PROPN
cjfa-41519	128	16	,	,	PUNCT
cjfa-41519	128	17	2006	2006	NUM
cjfa-41519	128	18	)	)	PUNCT
cjfa-41519	128	19	and	and	CCONJ
cjfa-41519	128	20	has	have	AUX
cjfa-41519	128	21	been	be	AUX
cjfa-41519	128	22	institutionalized	institutionalize	VERB
cjfa-41519	128	23	(	(	PUNCT
cjfa-41519	128	24	baker	baker	PROPN
cjfa-41519	128	25	&	&	CCONJ
cjfa-41519	128	26	rennie	rennie	PROPN
cjfa-41519	128	27	,	,	PUNCT
cjfa-41519	128	28	2013	2013	NUM
cjfa-41519	128	29	)	)	PUNCT
cjfa-41519	128	30	and	and	CCONJ
cjfa-41519	128	31	deinstitutionalized	deinstitutionalize	VERB
cjfa-41519	128	32	(	(	PUNCT
cjfa-41519	128	33	baker	baker	PROPN
cjfa-41519	128	34	&	&	CCONJ
cjfa-41519	128	35	rennie	rennie	PROPN
cjfa-41519	128	36	,	,	PUNCT
cjfa-41519	128	37	2017	2017	NUM
cjfa-41519	128	38	)	)	PUNCT
cjfa-41519	128	39	during	during	ADP
cjfa-41519	128	40	this	this	DET
cjfa-41519	128	41	evolutionary	evolutionary	ADJ
cjfa-41519	128	42	process	process	NOUN
cjfa-41519	128	43	.	.	PUNCT
cjfa-41519	129	1	during	during	ADP
cjfa-41519	129	2	this	this	DET
cjfa-41519	129	3	time	time	NOUN
cjfa-41519	129	4	,	,	PUNCT
cjfa-41519	129	5	various	various	ADJ
cjfa-41519	129	6	accounting	accounting	NOUN
cjfa-41519	129	7	innovations	innovation	NOUN
cjfa-41519	129	8	,	,	PUNCT
cjfa-41519	129	9	such	such	ADJ
cjfa-41519	129	10	0	0	NUM
cjfa-41519	129	11	2	2	NUM
cjfa-41519	129	12	4	4	NUM
cjfa-41519	129	13	6	6	NUM
cjfa-41519	129	14	8	8	NUM
cjfa-41519	129	15	10	10	NUM
cjfa-41519	129	16	12	12	NUM
cjfa-41519	129	17	nu	nu	NOUN
cjfa-41519	129	18	m	m	VERB
cjfa-41519	129	19	be	be	VERB
cjfa-41519	129	20	r	r	NOUN
cjfa-41519	129	21	o	o	NOUN
cjfa-41519	130	1	f	f	X
cjfa-41519	130	2	p	p	X
cjfa-41519	130	3	ub	ub	INTJ
cjfa-41519	130	4	lic	lic	NOUN
cjfa-41519	130	5	at	at	ADP
cjfa-41519	130	6	io	io	PROPN
cjfa-41519	130	7	ns	ns	NUM
cjfa-41519	130	8	year	year	PROPN
cjfa-41519	130	9	s	s	PART
cjfa-41519	130	10	o	o	NOUN
cjfa-41519	130	11	u	u	NOUN
cjfa-41519	130	12	r	r	NOUN
cjfa-41519	130	13	c	c	NOUN
cjfa-41519	130	14	e	e	NOUN
cjfa-41519	130	15	:	:	PUNCT
cjfa-41519	130	16	produced	produce	VERB
cjfa-41519	130	17	by	by	ADP
cjfa-41519	130	18	the	the	DET
cjfa-41519	130	19	authors	author	NOUN
cjfa-41519	130	20	based	base	VERB
cjfa-41519	130	21	on	on	ADP
cjfa-41519	130	22	article	article	NOUN
cjfa-41519	130	23	publication	publication	NOUN
cjfa-41519	130	24	year	year	NOUN
cjfa-41519	130	25	analysis	analysis	NOUN
cjfa-41519	130	26	in	in	ADP
cjfa-41519	130	27	this	this	DET
cjfa-41519	130	28	study	study	NOUN
cjfa-41519	130	29	.	.	PUNCT
cjfa-41519	131	1	distribution	distribution	NOUN
cjfa-41519	131	2	according	accord	VERB
cjfa-41519	131	3	to	to	ADP
cjfa-41519	131	4	the	the	DET
cjfa-41519	131	5	focus	focus	NOUN
cjfa-41519	131	6	on	on	ADP
cjfa-41519	131	7	accounting	accounting	NOUN
cjfa-41519	131	8	areadistribution	areadistribution	NOUN
cjfa-41519	131	9	according	accord	VERB
cjfa-41519	131	10	to	to	ADP
cjfa-41519	131	11	the	the	DET
cjfa-41519	131	12	focus	focus	NOUN
cjfa-41519	131	13	on	on	ADP
cjfa-41519	131	14	accounting	accounting	NOUN
cjfa-41519	131	15	area	area	NOUN
cjfa-41519	131	16	to	to	PART
cjfa-41519	131	17	shed	shed	VERB
cjfa-41519	131	18	light	light	NOUN
cjfa-41519	131	19	on	on	SCONJ
cjfa-41519	131	20	which	which	DET
cjfa-41519	131	21	area	area	NOUN
cjfa-41519	131	22	of	of	ADP
cjfa-41519	131	23	accounting	accounting	NOUN
cjfa-41519	131	24	has	have	AUX
cjfa-41519	131	25	been	be	AUX
cjfa-41519	131	26	studied	study	VERB
cjfa-41519	131	27	in	in	ADP
cjfa-41519	131	28	the	the	DET
cjfa-41519	131	29	government	government	NOUN
cjfa-41519	131	30	accounting	accounting	NOUN
cjfa-41519	131	31	realm	realm	NOUN
cjfa-41519	131	32	,	,	PUNCT
cjfa-41519	131	33	we	we	PRON
cjfa-41519	131	34	further	far	ADV
cjfa-41519	131	35	categorized	categorize	VERB
cjfa-41519	131	36	the	the	DET
cjfa-41519	131	37	articles	article	NOUN
cjfa-41519	131	38	according	accord	VERB
cjfa-41519	131	39	to	to	ADP
cjfa-41519	131	40	the	the	DET
cjfa-41519	131	41	focus	focus	NOUN
cjfa-41519	131	42	of	of	ADP
cjfa-41519	131	43	the	the	DET
cjfa-41519	131	44	accounting	accounting	NOUN
cjfa-41519	131	45	area	area	NOUN
cjfa-41519	131	46	.	.	PUNCT
cjfa-41519	132	1	we	we	PRON
cjfa-41519	132	2	used	use	VERB
cjfa-41519	132	3	the	the	DET
cjfa-41519	132	4	major	major	ADJ
cjfa-41519	132	5	branches	branch	NOUN
cjfa-41519	132	6	of	of	ADP
cjfa-41519	132	7	accounting	accounting	NOUN
cjfa-41519	132	8	,	,	PUNCT
cjfa-41519	132	9	such	such	ADJ
cjfa-41519	132	10	as	as	ADP
cjfa-41519	132	11	financial	financial	ADJ
cjfa-41519	132	12	,	,	PUNCT
cjfa-41519	132	13	managerial	managerial	ADJ
cjfa-41519	132	14	,	,	PUNCT
cjfa-41519	132	15	and	and	CCONJ
cjfa-41519	132	16	auditing	auditing	NOUN
cjfa-41519	132	17	,	,	PUNCT
cjfa-41519	132	18	to	to	PART
cjfa-41519	132	19	synthesize	synthesize	VERB
cjfa-41519	132	20	the	the	DET
cjfa-41519	132	21	findings	finding	NOUN
cjfa-41519	132	22	from	from	ADP
cjfa-41519	132	23	the	the	DET
cjfa-41519	132	24	selected	select	VERB
cjfa-41519	132	25	articles	article	NOUN
cjfa-41519	132	26	.	.	PUNCT
cjfa-41519	133	1	the	the	DET
cjfa-41519	133	2	descriptive	descriptive	ADJ
cjfa-41519	133	3	analysis	analysis	NOUN
cjfa-41519	133	4	shows	show	VERB
cjfa-41519	133	5	that	that	SCONJ
cjfa-41519	133	6	an	an	DET
cjfa-41519	133	7	equal	equal	ADJ
cjfa-41519	133	8	percentage	percentage	NOUN
cjfa-41519	133	9	(	(	PUNCT
cjfa-41519	133	10	43	43	NUM
cjfa-41519	133	11	percent	percent	NOUN
cjfa-41519	133	12	in	in	ADP
cjfa-41519	133	13	financial	financial	ADJ
cjfa-41519	133	14	accounting	accounting	NOUN
cjfa-41519	133	15	and	and	CCONJ
cjfa-41519	133	16	another	another	DET
cjfa-41519	133	17	43	43	NUM
cjfa-41519	133	18	percent	percent	NOUN
cjfa-41519	133	19	in	in	ADP
cjfa-41519	133	20	managerial	managerial	ADJ
cjfa-41519	133	21	accounting	accounting	NOUN
cjfa-41519	133	22	)	)	PUNCT
cjfa-41519	133	23	of	of	ADP
cjfa-41519	133	24	the	the	DET
cjfa-41519	133	25	studies	study	NOUN
cjfa-41519	133	26	were	be	AUX
cjfa-41519	133	27	done	do	VERB
cjfa-41519	133	28	in	in	ADP
cjfa-41519	133	29	financial	financial	ADJ
cjfa-41519	133	30	and	and	CCONJ
cjfa-41519	133	31	managerial	managerial	ADJ
cjfa-41519	133	32	accounting	accounting	NOUN
cjfa-41519	133	33	.	.	PUNCT
cjfa-41519	134	1	the	the	DET
cjfa-41519	134	2	most	most	ADV
cjfa-41519	134	3	frequently	frequently	ADV
cjfa-41519	134	4	studied	study	VERB
cjfa-41519	134	5	financial	financial	ADJ
cjfa-41519	134	6	accounting	accounting	NOUN
cjfa-41519	134	7	topic	topic	NOUN
cjfa-41519	134	8	is	be	AUX
cjfa-41519	134	9	the	the	DET
cjfa-41519	134	10	accrual	accrual	ADJ
cjfa-41519	134	11	basis	basis	NOUN
cjfa-41519	134	12	of	of	ADP
cjfa-41519	134	13	accounting	accounting	NOUN
cjfa-41519	134	14	and	and	CCONJ
cjfa-41519	134	15	transparency	transparency	NOUN
cjfa-41519	134	16	of	of	ADP
cjfa-41519	134	17	public	public	ADJ
cjfa-41519	134	18	reporting	reporting	NOUN
cjfa-41519	134	19	.	.	PUNCT
cjfa-41519	135	1	studies	study	NOUN
cjfa-41519	135	2	focusing	focus	VERB
cjfa-41519	135	3	on	on	ADP
cjfa-41519	135	4	management	management	NOUN
cjfa-41519	135	5	accounting	accounting	NOUN
cjfa-41519	135	6	are	be	AUX
cjfa-41519	135	7	canadian	canadian	ADJ
cjfa-41519	135	8	government	government	NOUN
cjfa-41519	135	9	accounting	accounting	NOUN
cjfa-41519	135	10	:	:	PUNCT
cjfa-41519	135	11	a	a	DET
cjfa-41519	135	12	systematic	systematic	ADJ
cjfa-41519	135	13	review	review	NOUN
cjfa-41519	135	14	8181	8181	NUM
cjfa-41519	135	15	more	more	ADV
cjfa-41519	135	16	diverse	diverse	ADJ
cjfa-41519	135	17	and	and	CCONJ
cjfa-41519	135	18	emphasize	emphasize	VERB
cjfa-41519	135	19	different	different	ADJ
cjfa-41519	135	20	tools	tool	NOUN
cjfa-41519	135	21	and	and	CCONJ
cjfa-41519	135	22	techniques	technique	NOUN
cjfa-41519	135	23	of	of	ADP
cjfa-41519	135	24	management	management	NOUN
cjfa-41519	135	25	accounting	accounting	NOUN
cjfa-41519	135	26	used	use	VERB
cjfa-41519	135	27	in	in	ADP
cjfa-41519	135	28	government	government	NOUN
cjfa-41519	135	29	management	management	NOUN
cjfa-41519	135	30	.	.	PUNCT
cjfa-41519	136	1	the	the	DET
cjfa-41519	136	2	most	most	ADV
cjfa-41519	136	3	frequently	frequently	ADV
cjfa-41519	136	4	studied	study	VERB
cjfa-41519	136	5	management	management	NOUN
cjfa-41519	136	6	accounting	accounting	NOUN
cjfa-41519	136	7	areas	area	NOUN
cjfa-41519	136	8	are	be	AUX
cjfa-41519	136	9	budgeting	budget	VERB
cjfa-41519	136	10	(	(	PUNCT
cjfa-41519	136	11	i.e.	i.e.	X
cjfa-41519	136	12	,	,	PUNCT
cjfa-41519	136	13	forecasting	forecasting	NOUN
cjfa-41519	136	14	)	)	PUNCT
cjfa-41519	136	15	,	,	PUNCT
cjfa-41519	136	16	fund	fund	NOUN
cjfa-41519	136	17	and	and	CCONJ
cjfa-41519	136	18	pension	pension	NOUN
cjfa-41519	136	19	management	management	NOUN
cjfa-41519	136	20	,	,	PUNCT
cjfa-41519	136	21	activity	activity	NOUN
cjfa-41519	136	22	-	-	PUNCT
cjfa-41519	136	23	based	base	VERB
cjfa-41519	136	24	costing	costing	NOUN
cjfa-41519	136	25	,	,	PUNCT
cjfa-41519	136	26	and	and	CCONJ
cjfa-41519	136	27	capital	capital	NOUN
cjfa-41519	136	28	budgeting	budgeting	NOUN
cjfa-41519	136	29	.	.	PUNCT
cjfa-41519	137	1	only	only	ADV
cjfa-41519	137	2	one	one	NUM
cjfa-41519	137	3	article	article	NOUN
cjfa-41519	137	4	,	,	PUNCT
cjfa-41519	137	5	gendron	gendron	PROPN
cjfa-41519	137	6	,	,	PUNCT
cjfa-41519	137	7	cooper	cooper	NOUN
cjfa-41519	137	8	and	and	CCONJ
cjfa-41519	137	9	townley	townley	PROPN
cjfa-41519	137	10	(	(	PUNCT
cjfa-41519	137	11	2007	2007	NUM
cjfa-41519	137	12	)	)	PUNCT
cjfa-41519	137	13	focused	focus	VERB
cjfa-41519	137	14	on	on	ADP
cjfa-41519	137	15	auditing	auditing	NOUN
cjfa-41519	137	16	,	,	PUNCT
cjfa-41519	137	17	stressing	stress	VERB
cjfa-41519	137	18	the	the	DET
cjfa-41519	137	19	role	role	NOUN
cjfa-41519	137	20	of	of	ADP
cjfa-41519	137	21	the	the	DET
cjfa-41519	137	22	auditor	auditor	NOUN
cjfa-41519	137	23	general	general	NOUN
cjfa-41519	137	24	in	in	ADP
cjfa-41519	137	25	understanding	understand	VERB
cjfa-41519	137	26	the	the	DET
cjfa-41519	137	27	consolidation	consolidation	NOUN
cjfa-41519	137	28	of	of	ADP
cjfa-41519	137	29	the	the	DET
cjfa-41519	137	30	support	support	NOUN
cjfa-41519	137	31	network	network	NOUN
cjfa-41519	137	32	in	in	ADP
cjfa-41519	137	33	the	the	DET
cjfa-41519	137	34	government	government	NOUN
cjfa-41519	137	35	auditing	auditing	NOUN
cjfa-41519	137	36	profession	profession	NOUN
cjfa-41519	137	37	.	.	PUNCT
cjfa-41519	138	1	a	a	DET
cjfa-41519	138	2	mentionable	mentionable	ADJ
cjfa-41519	138	3	number	number	NOUN
cjfa-41519	138	4	of	of	ADP
cjfa-41519	138	5	articles	article	NOUN
cjfa-41519	138	6	(	(	PUNCT
cjfa-41519	138	7	4	4	NUM
cjfa-41519	138	8	articles	article	NOUN
cjfa-41519	138	9	)	)	PUNCT
cjfa-41519	138	10	explored	explore	VERB
cjfa-41519	138	11	accounting	accounting	NOUN
cjfa-41519	138	12	as	as	ADP
cjfa-41519	138	13	a	a	DET
cjfa-41519	138	14	practice	practice	NOUN
cjfa-41519	138	15	rather	rather	ADV
cjfa-41519	138	16	than	than	ADP
cjfa-41519	138	17	tools	tool	NOUN
cjfa-41519	138	18	and	and	CCONJ
cjfa-41519	138	19	techniques	technique	NOUN
cjfa-41519	138	20	.	.	PUNCT
cjfa-41519	139	1	government	government	NOUN
cjfa-41519	139	2	accounting	accounting	NOUN
cjfa-41519	139	3	practices	practice	NOUN
cjfa-41519	139	4	have	have	AUX
cjfa-41519	139	5	evolved	evolve	VERB
cjfa-41519	139	6	since	since	SCONJ
cjfa-41519	139	7	the	the	DET
cjfa-41519	139	8	formation	formation	NOUN
cjfa-41519	139	9	of	of	ADP
cjfa-41519	139	10	the	the	DET
cjfa-41519	139	11	confederation	confederation	NOUN
cjfa-41519	139	12	(	(	PUNCT
cjfa-41519	139	13	baker	baker	PROPN
cjfa-41519	139	14	&	&	CCONJ
cjfa-41519	139	15	rennie	rennie	PROPN
cjfa-41519	139	16	,	,	PUNCT
cjfa-41519	139	17	2006	2006	NUM
cjfa-41519	139	18	)	)	PUNCT
cjfa-41519	139	19	and	and	CCONJ
cjfa-41519	139	20	has	have	AUX
cjfa-41519	139	21	been	be	AUX
cjfa-41519	139	22	institutionalized	institutionalize	VERB
cjfa-41519	139	23	(	(	PUNCT
cjfa-41519	139	24	baker	baker	PROPN
cjfa-41519	139	25	&	&	CCONJ
cjfa-41519	139	26	rennie	rennie	PROPN
cjfa-41519	139	27	,	,	PUNCT
cjfa-41519	139	28	2013	2013	NUM
cjfa-41519	139	29	)	)	PUNCT
cjfa-41519	139	30	and	and	CCONJ
cjfa-41519	139	31	deinstitutionalized	deinstitutionalize	VERB
cjfa-41519	139	32	(	(	PUNCT
cjfa-41519	139	33	baker	baker	PROPN
cjfa-41519	139	34	&	&	CCONJ
cjfa-41519	139	35	rennie	rennie	PROPN
cjfa-41519	139	36	,	,	PUNCT
cjfa-41519	139	37	2017	2017	NUM
cjfa-41519	139	38	)	)	PUNCT
cjfa-41519	139	39	during	during	ADP
cjfa-41519	139	40	this	this	DET
cjfa-41519	139	41	evolutionary	evolutionary	ADJ
cjfa-41519	139	42	process	process	NOUN
cjfa-41519	139	43	.	.	PUNCT
cjfa-41519	140	1	during	during	ADP
cjfa-41519	140	2	this	this	DET
cjfa-41519	140	3	time	time	NOUN
cjfa-41519	140	4	,	,	PUNCT
cjfa-41519	140	5	various	various	ADJ
cjfa-41519	140	6	accounting	accounting	NOUN
cjfa-41519	140	7	innovations	innovation	NOUN
cjfa-41519	140	8	,	,	PUNCT
cjfa-41519	140	9	such	such	ADJ
cjfa-41519	140	10	as	as	ADP
cjfa-41519	140	11	reporting	report	VERB
cjfa-41519	140	12	the	the	DET
cjfa-41519	140	13	net	net	ADJ
cjfa-41519	140	14	debt	debt	NOUN
cjfa-41519	140	15	as	as	ADP
cjfa-41519	140	16	a	a	DET
cjfa-41519	140	17	balance	balance	NOUN
cjfa-41519	140	18	sheet	sheet	NOUN
cjfa-41519	140	19	item	item	NOUN
cjfa-41519	140	20	(	(	PUNCT
cjfa-41519	140	21	baker	baker	PROPN
cjfa-41519	140	22	&	&	CCONJ
cjfa-41519	140	23	rennie	rennie	PROPN
cjfa-41519	140	24	,	,	PUNCT
cjfa-41519	140	25	2011	2011	NUM
cjfa-41519	140	26	)	)	PUNCT
cjfa-41519	140	27	,	,	PUNCT
cjfa-41519	140	28	were	be	AUX
cjfa-41519	140	29	introduced	introduce	VERB
cjfa-41519	140	30	.	.	PUNCT
cjfa-41519	141	1	moreover	moreover	ADV
cjfa-41519	141	2	,	,	PUNCT
cjfa-41519	141	3	the	the	DET
cjfa-41519	141	4	current	current	ADJ
cjfa-41519	141	5	accounting	accounting	NOUN
cjfa-41519	141	6	practice	practice	NOUN
cjfa-41519	141	7	of	of	ADP
cjfa-41519	141	8	the	the	DET
cjfa-41519	141	9	federal	federal	ADJ
cjfa-41519	141	10	government	government	NOUN
cjfa-41519	141	11	is	be	AUX
cjfa-41519	141	12	an	an	DET
cjfa-41519	141	13	inherited	inherit	VERB
cjfa-41519	141	14	practice	practice	NOUN
cjfa-41519	141	15	from	from	ADP
cjfa-41519	141	16	one	one	NUM
cjfa-41519	141	17	of	of	ADP
cjfa-41519	141	18	the	the	DET
cjfa-41519	141	19	influential	influential	ADJ
cjfa-41519	141	20	provinces	province	NOUN
cjfa-41519	141	21	–	–	PUNCT
cjfa-41519	141	22	the	the	DET
cjfa-41519	141	23	province	province	NOUN
cjfa-41519	141	24	of	of	ADP
cjfa-41519	141	25	canada	canada	PROPN
cjfa-41519	141	26	–	–	PUNCT
cjfa-41519	141	27	in	in	ADP
cjfa-41519	141	28	the	the	DET
cjfa-41519	141	29	pre	pre	ADJ
cjfa-41519	141	30	-	-	ADJ
cjfa-41519	141	31	confederation	confederation	ADJ
cjfa-41519	141	32	era	era	NOUN
cjfa-41519	141	33	(	(	PUNCT
cjfa-41519	141	34	baker	baker	PROPN
cjfa-41519	141	35	&	&	CCONJ
cjfa-41519	141	36	rennie	rennie	PROPN
cjfa-41519	141	37	,	,	PUNCT
cjfa-41519	141	38	2012	2012	NUM
cjfa-41519	141	39	)	)	PUNCT
cjfa-41519	141	40	.	.	PUNCT
cjfa-41519	142	1	table	table	NOUN
cjfa-41519	142	2	2	2	NUM
cjfa-41519	142	3	shows	show	VERB
cjfa-41519	142	4	the	the	DET
cjfa-41519	142	5	synthesis	synthesis	NOUN
cjfa-41519	142	6	of	of	ADP
cjfa-41519	142	7	articles	article	NOUN
cjfa-41519	142	8	by	by	ADP
cjfa-41519	142	9	the	the	DET
cjfa-41519	142	10	type	type	NOUN
cjfa-41519	142	11	of	of	ADP
cjfa-41519	142	12	accounting	accounting	NOUN
cjfa-41519	142	13	focus	focus	NOUN
cjfa-41519	142	14	.	.	PUNCT
cjfa-41519	143	1	table	table	NOUN
cjfa-41519	143	2	2	2	NUM
cjfa-41519	143	3	.	.	PUNCT
cjfa-41519	144	1	articles	article	NOUN
cjfa-41519	144	2	by	by	ADP
cjfa-41519	144	3	area	area	NOUN
cjfa-41519	144	4	of	of	ADP
cjfa-41519	144	5	accounting	accounting	NOUN
cjfa-41519	144	6	area	area	NOUN
cjfa-41519	144	7	of	of	ADP
cjfa-41519	144	8	focus	focus	NOUN
cjfa-41519	144	9	number	number	NOUN
cjfa-41519	144	10	of	of	ADP
cjfa-41519	144	11	articles	article	NOUN
cjfa-41519	144	12	topics	topic	NOUN
cjfa-41519	144	13	covered	cover	VERB
cjfa-41519	144	14	in	in	ADP
cjfa-41519	144	15	the	the	DET
cjfa-41519	144	16	selected	select	VERB
cjfa-41519	144	17	articles	article	NOUN
cjfa-41519	144	18	leading	lead	VERB
cjfa-41519	144	19	articles	article	NOUN
cjfa-41519	144	20	financial	financial	ADJ
cjfa-41519	144	21	accounting	account	VERB
cjfa-41519	144	22	12	12	NUM
cjfa-41519	144	23	adoption	adoption	NOUN
cjfa-41519	144	24	of	of	ADP
cjfa-41519	144	25	accrual	accrual	ADJ
cjfa-41519	144	26	accounting	accounting	NOUN
cjfa-41519	144	27	,	,	PUNCT
cjfa-41519	144	28	historical	historical	ADJ
cjfa-41519	144	29	evolution	evolution	NOUN
cjfa-41519	144	30	of	of	ADP
cjfa-41519	144	31	public	public	ADJ
cjfa-41519	144	32	sector	sector	NOUN
cjfa-41519	144	33	accounting	accounting	NOUN
cjfa-41519	144	34	,	,	PUNCT
cjfa-41519	144	35	transparency	transparency	NOUN
cjfa-41519	144	36	,	,	PUNCT
cjfa-41519	144	37	and	and	CCONJ
cjfa-41519	144	38	accountability	accountability	NOUN
cjfa-41519	144	39	of	of	ADP
cjfa-41519	144	40	public	public	ADJ
cjfa-41519	144	41	reporting	reporting	NOUN
cjfa-41519	144	42	baker	baker	PROPN
cjfa-41519	144	43	&	&	CCONJ
cjfa-41519	144	44	rennie	rennie	PROPN
cjfa-41519	144	45	(	(	PUNCT
cjfa-41519	144	46	2006	2006	NUM
cjfa-41519	144	47	)	)	PUNCT
cjfa-41519	144	48	;	;	PUNCT
cjfa-41519	144	49	baker	baker	PROPN
cjfa-41519	144	50	&	&	CCONJ
cjfa-41519	144	51	rennie	rennie	PROPN
cjfa-41519	144	52	(	(	PUNCT
cjfa-41519	144	53	2012	2012	NUM
cjfa-41519	144	54	)	)	PUNCT
cjfa-41519	144	55	;	;	PUNCT
cjfa-41519	144	56	baker	baker	PROPN
cjfa-41519	144	57	&	&	CCONJ
cjfa-41519	144	58	rennie	rennie	PROPN
cjfa-41519	144	59	.	.	PUNCT
cjfa-41519	145	1	(	(	PUNCT
cjfa-41519	145	2	2018	2018	NUM
cjfa-41519	145	3	)	)	PUNCT
cjfa-41519	145	4	;	;	PUNCT
cjfa-41519	145	5	lin	lin	PROPN
cjfa-41519	145	6	(	(	PUNCT
cjfa-41519	145	7	1993	1993	NUM
cjfa-41519	145	8	)	)	PUNCT
cjfa-41519	145	9	;	;	PUNCT
cjfa-41519	145	10	lin	lin	PROPN
cjfa-41519	145	11	et	et	PROPN
cjfa-41519	145	12	al	al	PROPN
cjfa-41519	145	13	.	.	PROPN
cjfa-41519	145	14	(	(	PUNCT
cjfa-41519	145	15	1993	1993	NUM
cjfa-41519	145	16	)	)	PUNCT
cjfa-41519	145	17	;	;	PUNCT
cjfa-41519	145	18	pollanen	pollanen	NOUN
cjfa-41519	145	19	,	,	PUNCT
cjfa-41519	145	20	&	&	CCONJ
cjfa-41519	145	21	kristin	kristin	PROPN
cjfa-41519	145	22	(	(	PUNCT
cjfa-41519	145	23	2012	2012	NUM
cjfa-41519	145	24	)	)	PUNCT
cjfa-41519	145	25	.	.	PUNCT
cjfa-41519	146	1	managerial	managerial	ADJ
cjfa-41519	146	2	accounting	account	VERB
cjfa-41519	146	3	12	12	NUM
cjfa-41519	146	4	budget	budget	NOUN
cjfa-41519	146	5	forecast	forecast	NOUN
cjfa-41519	146	6	and	and	CCONJ
cjfa-41519	146	7	management	management	NOUN
cjfa-41519	146	8	,	,	PUNCT
cjfa-41519	146	9	fund	fund	NOUN
cjfa-41519	146	10	management	management	NOUN
cjfa-41519	146	11	,	,	PUNCT
cjfa-41519	146	12	activity	activity	NOUN
cjfa-41519	146	13	-	-	PUNCT
cjfa-41519	146	14	based	base	VERB
cjfa-41519	146	15	costing	costing	NOUN
cjfa-41519	146	16	,	,	PUNCT
cjfa-41519	146	17	capital	capital	NOUN
cjfa-41519	146	18	budgeting	budgeting	NOUN
cjfa-41519	146	19	and	and	CCONJ
cjfa-41519	146	20	pension	pension	NOUN
cjfa-41519	146	21	plan	plan	NOUN
cjfa-41519	146	22	management	management	NOUN
cjfa-41519	146	23	.	.	PUNCT
cjfa-41519	147	1	busby	busby	PROPN
cjfa-41519	147	2	&	&	CCONJ
cjfa-41519	147	3	robson	robson	PROPN
cjfa-41519	147	4	(	(	PUNCT
cjfa-41519	147	5	2011	2011	NUM
cjfa-41519	147	6	)	)	PUNCT
cjfa-41519	147	7	;	;	PUNCT
cjfa-41519	147	8	brimberg	brimberg	PROPN
cjfa-41519	147	9	&	&	CCONJ
cjfa-41519	147	10	hurley	hurley	PROPN
cjfa-41519	147	11	(	(	PUNCT
cjfa-41519	147	12	2014	2014	NUM
cjfa-41519	147	13	)	)	PUNCT
cjfa-41519	147	14	;	;	PUNCT
cjfa-41519	147	15	chan	chan	PROPN
cjfa-41519	147	16	(	(	PUNCT
cjfa-41519	147	17	2004	2004	NUM
cjfa-41519	147	18	)	)	PUNCT
cjfa-41519	147	19	,	,	PUNCT
cjfa-41519	147	20	fortin	fortin	PROPN
cjfa-41519	147	21	et	et	PROPN
cjfa-41519	147	22	al	al	PROPN
cjfa-41519	147	23	.	.	PROPN
cjfa-41519	147	24	(	(	PUNCT
cjfa-41519	147	25	2007	2007	NUM
cjfa-41519	147	26	)	)	PUNCT
cjfa-41519	147	27	;	;	PUNCT
cjfa-41519	147	28	savoie	savoie	PROPN
cjfa-41519	147	29	(	(	PUNCT
cjfa-41519	147	30	1990	1990	NUM
cjfa-41519	147	31	)	)	PUNCT
cjfa-41519	147	32	auditing	audit	VERB
cjfa-41519	147	33	1	1	NUM
cjfa-41519	147	34	role	role	NOUN
cjfa-41519	147	35	of	of	ADP
cjfa-41519	147	36	the	the	DET
cjfa-41519	147	37	auditor	auditor	NOUN
cjfa-41519	147	38	general	general	PROPN
cjfa-41519	147	39	gendron	gendron	PROPN
cjfa-41519	147	40	et	et	PROPN
cjfa-41519	147	41	al	al	PROPN
cjfa-41519	147	42	.	.	PROPN
cjfa-41519	148	1	(	(	PUNCT
cjfa-41519	148	2	2007	2007	NUM
cjfa-41519	148	3	)	)	PUNCT
cjfa-41519	148	4	others	other	NOUN
cjfa-41519	148	5	4	4	NUM
cjfa-41519	148	6	npm	npm	NOUN
cjfa-41519	148	7	and	and	CCONJ
cjfa-41519	148	8	accounting	accounting	NOUN
cjfa-41519	148	9	change	change	NOUN
cjfa-41519	148	10	,	,	PUNCT
cjfa-41519	148	11	information	information	NOUN
cjfa-41519	148	12	technology	technology	NOUN
cjfa-41519	148	13	and	and	CCONJ
cjfa-41519	148	14	accounting	accounting	NOUN
cjfa-41519	148	15	baker	baker	PROPN
cjfa-41519	148	16	&	&	CCONJ
cjfa-41519	148	17	rennie	rennie	PROPN
cjfa-41519	148	18	(	(	PUNCT
cjfa-41519	148	19	2017	2017	NUM
cjfa-41519	148	20	)	)	PUNCT
cjfa-41519	148	21	;	;	PUNCT
cjfa-41519	148	22	bruce	bruce	PROPN
cjfa-41519	148	23	&	&	CCONJ
cjfa-41519	148	24	warren	warren	PROPN
cjfa-41519	148	25	(	(	PUNCT
cjfa-41519	148	26	2018	2018	NUM
cjfa-41519	148	27	)	)	PUNCT
cjfa-41519	148	28	;	;	PUNCT
cjfa-41519	148	29	jarvis	jarvis	PROPN
cjfa-41519	148	30	(	(	PUNCT
cjfa-41519	148	31	2009	2009	NUM
cjfa-41519	148	32	)	)	PUNCT
cjfa-41519	148	33	;	;	PUNCT
cjfa-41519	148	34	liguori	liguori	ADJ
cjfa-41519	148	35	(	(	PUNCT
cjfa-41519	148	36	2012	2012	NUM
cjfa-41519	148	37	)	)	PUNCT
cjfa-41519	148	38	total	total	VERB
cjfa-41519	148	39	29	29	NUM
cjfa-41519	148	40	s	s	NOUN
cjfa-41519	148	41	o	o	NOUN
cjfa-41519	148	42	u	u	NOUN
cjfa-41519	148	43	r	r	NOUN
cjfa-41519	148	44	c	c	NOUN
cjfa-41519	148	45	e	e	NOUN
cjfa-41519	148	46	:	:	PUNCT
cjfa-41519	148	47	compiled	compile	VERB
cjfa-41519	148	48	by	by	ADP
cjfa-41519	148	49	the	the	DET
cjfa-41519	148	50	authors	author	NOUN
cjfa-41519	148	51	based	base	VERB
cjfa-41519	148	52	on	on	ADP
cjfa-41519	148	53	journal	journal	NOUN
cjfa-41519	148	54	by	by	ADP
cjfa-41519	148	55	accounting	account	VERB
cjfa-41519	148	56	focus	focus	NOUN
cjfa-41519	148	57	analysis	analysis	NOUN
cjfa-41519	148	58	.	.	PUNCT
cjfa-41519	149	1	t.	t.	PROPN
cjfa-41519	149	2	nasreen	nasreen	PROPN
cjfa-41519	149	3	,	,	PUNCT
cjfa-41519	149	4	r.	r.	PROPN
cjfa-41519	149	5	baker8282	baker8282	PROPN
cjfa-41519	149	6	findings	finding	VERB
cjfa-41519	149	7	according	accord	VERB
cjfa-41519	149	8	to	to	ADP
cjfa-41519	149	9	the	the	DET
cjfa-41519	149	10	research	research	NOUN
cjfa-41519	149	11	objects	object	VERB
cjfa-41519	149	12	findings	finding	NOUN
cjfa-41519	149	13	according	accord	VERB
cjfa-41519	149	14	to	to	ADP
cjfa-41519	149	15	the	the	DET
cjfa-41519	149	16	research	research	NOUN
cjfa-41519	149	17	objects	object	VERB
cjfa-41519	149	18	what	what	DET
cjfa-41519	149	19	extent	extent	NOUN
cjfa-41519	149	20	of	of	ADP
cjfa-41519	149	21	government	government	NOUN
cjfa-41519	149	22	accounting	accounting	NOUN
cjfa-41519	149	23	has	have	AUX
cjfa-41519	149	24	been	be	AUX
cjfa-41519	149	25	studied	study	VERB
cjfa-41519	149	26	what	what	DET
cjfa-41519	149	27	extent	extent	NOUN
cjfa-41519	149	28	of	of	ADP
cjfa-41519	149	29	government	government	NOUN
cjfa-41519	149	30	accounting	accounting	NOUN
cjfa-41519	149	31	has	have	AUX
cjfa-41519	149	32	been	be	AUX
cjfa-41519	149	33	studied	study	VERB
cjfa-41519	149	34	in	in	ADP
cjfa-41519	149	35	the	the	DET
cjfa-41519	149	36	canadian	canadian	ADJ
cjfa-41519	149	37	context	context	NOUN
cjfa-41519	149	38	?	?	PUNCT
cjfa-41519	150	1	in	in	ADP
cjfa-41519	150	2	the	the	DET
cjfa-41519	150	3	canadian	canadian	ADJ
cjfa-41519	150	4	context	context	NOUN
cjfa-41519	150	5	?	?	PUNCT
cjfa-41519	151	1	before	before	ADP
cjfa-41519	151	2	the	the	DET
cjfa-41519	151	3	emergence	emergence	NOUN
cjfa-41519	151	4	of	of	ADP
cjfa-41519	151	5	the	the	DET
cjfa-41519	151	6	psa	psa	NOUN
cjfa-41519	151	7	standards	standard	NOUN
cjfa-41519	151	8	,	,	PUNCT
cjfa-41519	151	9	government	government	NOUN
cjfa-41519	151	10	accounting	accounting	NOUN
cjfa-41519	151	11	practices	practice	NOUN
cjfa-41519	151	12	varied	vary	VERB
cjfa-41519	151	13	across	across	ADP
cjfa-41519	151	14	the	the	DET
cjfa-41519	151	15	provinces	province	NOUN
cjfa-41519	151	16	(	(	PUNCT
cjfa-41519	151	17	baker	baker	PROPN
cjfa-41519	151	18	&	&	CCONJ
cjfa-41519	151	19	rennie	rennie	PROPN
cjfa-41519	151	20	,	,	PUNCT
cjfa-41519	151	21	2018	2018	NUM
cjfa-41519	151	22	)	)	PUNCT
cjfa-41519	151	23	.	.	PUNCT
cjfa-41519	152	1	gradually	gradually	ADV
cjfa-41519	152	2	,	,	PUNCT
cjfa-41519	152	3	over	over	ADP
cjfa-41519	152	4	time	time	NOUN
cjfa-41519	152	5	and	and	CCONJ
cjfa-41519	152	6	with	with	ADP
cjfa-41519	152	7	an	an	DET
cjfa-41519	152	8	intervention	intervention	NOUN
cjfa-41519	152	9	from	from	ADP
cjfa-41519	152	10	the	the	DET
cjfa-41519	152	11	public	public	ADJ
cjfa-41519	152	12	sector	sector	NOUN
cjfa-41519	152	13	accounting	accounting	NOUN
cjfa-41519	152	14	board	board	NOUN
cjfa-41519	152	15	(	(	PUNCT
cjfa-41519	152	16	psab	psab	PROPN
cjfa-41519	152	17	)	)	PUNCT
cjfa-41519	152	18	,	,	PUNCT
cjfa-41519	152	19	the	the	DET
cjfa-41519	152	20	federal	federal	ADJ
cjfa-41519	152	21	government	government	NOUN
cjfa-41519	152	22	and	and	CCONJ
cjfa-41519	152	23	all	all	DET
cjfa-41519	152	24	provinces	province	NOUN
cjfa-41519	152	25	and	and	CCONJ
cjfa-41519	152	26	territories	territory	NOUN
cjfa-41519	152	27	of	of	ADP
cjfa-41519	152	28	canada2	canada2	PROPN
cjfa-41519	152	29	adopted	adopt	VERB
cjfa-41519	152	30	a	a	DET
cjfa-41519	152	31	harmonized	harmonized	ADJ
cjfa-41519	152	32	accounting	accounting	NOUN
cjfa-41519	152	33	practice	practice	NOUN
cjfa-41519	152	34	for	for	ADP
cjfa-41519	152	35	external	external	ADJ
cjfa-41519	152	36	reporting	reporting	NOUN
cjfa-41519	152	37	.	.	PUNCT
cjfa-41519	153	1	psab	psab	VERB
cjfa-41519	153	2	sets	set	VERB
cjfa-41519	153	3	the	the	DET
cjfa-41519	153	4	“	"	PUNCT
cjfa-41519	153	5	criteria	criterion	NOUN
cjfa-41519	153	6	that	that	PRON
cjfa-41519	153	7	determine	determine	VERB
cjfa-41519	153	8	such	such	ADJ
cjfa-41519	153	9	matters	matter	NOUN
cjfa-41519	153	10	as	as	ADP
cjfa-41519	153	11	what	what	PRON
cjfa-41519	153	12	is	be	AUX
cjfa-41519	153	13	included	include	VERB
cjfa-41519	153	14	in	in	ADP
cjfa-41519	153	15	and	and	CCONJ
cjfa-41519	153	16	excluded	exclude	VERB
cjfa-41519	153	17	from	from	ADP
cjfa-41519	153	18	the	the	DET
cjfa-41519	153	19	financial	financial	ADJ
cjfa-41519	153	20	statements	statement	NOUN
cjfa-41519	153	21	,	,	PUNCT
cjfa-41519	153	22	how	how	SCONJ
cjfa-41519	153	23	financial	financial	ADJ
cjfa-41519	153	24	statement	statement	NOUN
cjfa-41519	153	25	items	item	NOUN
cjfa-41519	153	26	are	be	AUX
cjfa-41519	153	27	measured	measure	VERB
cjfa-41519	153	28	,	,	PUNCT
cjfa-41519	153	29	how	how	SCONJ
cjfa-41519	153	30	financial	financial	ADJ
cjfa-41519	153	31	statement	statement	NOUN
cjfa-41519	153	32	information	information	NOUN
cjfa-41519	153	33	is	be	AUX
cjfa-41519	153	34	presented	present	VERB
cjfa-41519	153	35	or	or	CCONJ
cjfa-41519	153	36	otherwise	otherwise	ADV
cjfa-41519	153	37	disclosed	disclose	VERB
cjfa-41519	153	38	,	,	PUNCT
cjfa-41519	153	39	and	and	CCONJ
cjfa-41519	153	40	what	what	PRON
cjfa-41519	153	41	the	the	DET
cjfa-41519	153	42	appropriate	appropriate	ADJ
cjfa-41519	153	43	reporting	reporting	NOUN
cjfa-41519	153	44	entity	entity	NOUN
cjfa-41519	153	45	is	be	AUX
cjfa-41519	153	46	”	"	PUNCT
cjfa-41519	153	47	(	(	PUNCT
cjfa-41519	153	48	baker	baker	PROPN
cjfa-41519	153	49	&	&	CCONJ
cjfa-41519	153	50	rennie	rennie	PROPN
cjfa-41519	153	51	,	,	PUNCT
cjfa-41519	153	52	2018	2018	NUM
cjfa-41519	153	53	,	,	PUNCT
cjfa-41519	153	54	p.	p.	NOUN
cjfa-41519	153	55	407	407	NUM
cjfa-41519	153	56	)	)	PUNCT
cjfa-41519	153	57	.	.	PUNCT
cjfa-41519	154	1	moreover	moreover	ADV
cjfa-41519	154	2	,	,	PUNCT
cjfa-41519	154	3	since	since	SCONJ
cjfa-41519	154	4	the	the	DET
cjfa-41519	154	5	early	early	ADJ
cjfa-41519	154	6	2000s	2000s	NUM
cjfa-41519	154	7	,	,	PUNCT
cjfa-41519	154	8	the	the	DET
cjfa-41519	154	9	government	government	NOUN
cjfa-41519	154	10	of	of	ADP
cjfa-41519	154	11	canada	canada	PROPN
cjfa-41519	154	12	has	have	AUX
cjfa-41519	154	13	adopted	adopt	VERB
cjfa-41519	154	14	an	an	DET
cjfa-41519	154	15	accrual	accrual	ADJ
cjfa-41519	154	16	basis	basis	NOUN
cjfa-41519	154	17	of	of	ADP
cjfa-41519	154	18	accounting	account	VERB
cjfa-41519	154	19	to	to	PART
cjfa-41519	154	20	align	align	VERB
cjfa-41519	154	21	with	with	ADP
cjfa-41519	154	22	the	the	DET
cjfa-41519	154	23	emerging	emerge	VERB
cjfa-41519	154	24	new	new	ADJ
cjfa-41519	154	25	public	public	ADJ
cjfa-41519	154	26	management	management	NOUN
cjfa-41519	154	27	(	(	PUNCT
cjfa-41519	154	28	npm	npm	PROPN
cjfa-41519	154	29	)	)	PUNCT
cjfa-41519	154	30	approach	approach	NOUN
cjfa-41519	154	31	in	in	ADP
cjfa-41519	154	32	the	the	DET
cjfa-41519	154	33	public	public	ADJ
cjfa-41519	154	34	sector	sector	NOUN
cjfa-41519	154	35	(	(	PUNCT
cjfa-41519	154	36	baker	baker	PROPN
cjfa-41519	154	37	&	&	CCONJ
cjfa-41519	154	38	rennie	rennie	PROPN
cjfa-41519	154	39	,	,	PUNCT
cjfa-41519	154	40	2017	2017	NUM
cjfa-41519	154	41	,	,	PUNCT
cjfa-41519	154	42	2018	2018	NUM
cjfa-41519	154	43	)	)	PUNCT
cjfa-41519	154	44	.	.	PUNCT
cjfa-41519	155	1	besides	besides	SCONJ
cjfa-41519	155	2	this	this	DET
cjfa-41519	155	3	financial	financial	ADJ
cjfa-41519	155	4	accounting	accounting	NOUN
cjfa-41519	155	5	domain	domain	NOUN
cjfa-41519	155	6	,	,	PUNCT
cjfa-41519	155	7	like	like	ADP
cjfa-41519	155	8	other	other	ADJ
cjfa-41519	155	9	public	public	ADJ
cjfa-41519	155	10	sector	sector	NOUN
cjfa-41519	155	11	entities	entity	NOUN
cjfa-41519	155	12	,	,	PUNCT
cjfa-41519	155	13	the	the	DET
cjfa-41519	155	14	federal	federal	ADJ
cjfa-41519	155	15	,	,	PUNCT
cjfa-41519	155	16	provincial	provincial	ADJ
cjfa-41519	155	17	and	and	CCONJ
cjfa-41519	155	18	territorial	territorial	ADJ
cjfa-41519	155	19	government	government	NOUN
cjfa-41519	155	20	tiers	tier	NOUN
cjfa-41519	155	21	use	use	VERB
cjfa-41519	155	22	various	various	ADJ
cjfa-41519	155	23	managerial	managerial	ADJ
cjfa-41519	155	24	accounting	accounting	NOUN
cjfa-41519	155	25	tools	tool	NOUN
cjfa-41519	155	26	to	to	PART
cjfa-41519	155	27	organize	organize	VERB
cjfa-41519	155	28	activities	activity	NOUN
cjfa-41519	155	29	and	and	CCONJ
cjfa-41519	155	30	resources	resource	NOUN
cjfa-41519	155	31	.	.	PUNCT
cjfa-41519	156	1	this	this	DET
cjfa-41519	156	2	section	section	NOUN
cjfa-41519	156	3	categorizes	categorize	VERB
cjfa-41519	156	4	the	the	DET
cjfa-41519	156	5	review	review	NOUN
cjfa-41519	156	6	findings	finding	NOUN
cjfa-41519	156	7	into	into	ADP
cjfa-41519	156	8	financial	financial	ADJ
cjfa-41519	156	9	and	and	CCONJ
cjfa-41519	156	10	managerial	managerial	ADJ
cjfa-41519	156	11	accounting	accounting	NOUN
cjfa-41519	156	12	coverage	coverage	NOUN
cjfa-41519	156	13	to	to	PART
cjfa-41519	156	14	highlight	highlight	VERB
cjfa-41519	156	15	the	the	DET
cjfa-41519	156	16	relevance	relevance	NOUN
cjfa-41519	156	17	of	of	ADP
cjfa-41519	156	18	both	both	DET
cjfa-41519	156	19	branches	branch	NOUN
cjfa-41519	156	20	of	of	ADP
cjfa-41519	156	21	accounting	account	VERB
cjfa-41519	156	22	in	in	ADP
cjfa-41519	156	23	public	public	ADJ
cjfa-41519	156	24	sector	sector	NOUN
cjfa-41519	156	25	reporting	reporting	NOUN
cjfa-41519	156	26	and	and	CCONJ
cjfa-41519	156	27	financial	financial	ADJ
cjfa-41519	156	28	management	management	NOUN
cjfa-41519	156	29	.	.	PUNCT
cjfa-41519	157	1	the	the	DET
cjfa-41519	157	2	psa	psa	NOUN
cjfa-41519	157	3	established	establish	VERB
cjfa-41519	157	4	four	four	NUM
cjfa-41519	157	5	financial	financial	ADJ
cjfa-41519	157	6	reporting	reporting	NOUN
cjfa-41519	157	7	objectives3	objectives3	PROPN
cjfa-41519	157	8	of	of	ADP
cjfa-41519	157	9	public	public	ADJ
cjfa-41519	157	10	sector	sector	NOUN
cjfa-41519	157	11	financial	financial	ADJ
cjfa-41519	157	12	reporting	reporting	NOUN
cjfa-41519	157	13	(	(	PUNCT
cjfa-41519	157	14	ps	ps	PROPN
cjfa-41519	157	15	1100	1100	NUM
cjfa-41519	157	16	)	)	PUNCT
cjfa-41519	157	17	,	,	PUNCT
cjfa-41519	157	18	which	which	PRON
cjfa-41519	157	19	serves	serve	VERB
cjfa-41519	157	20	the	the	DET
cjfa-41519	157	21	interests	interest	NOUN
cjfa-41519	157	22	of	of	ADP
cjfa-41519	157	23	a	a	DET
cjfa-41519	157	24	large	large	ADJ
cjfa-41519	157	25	variety	variety	NOUN
cjfa-41519	157	26	of	of	ADP
cjfa-41519	157	27	stakeholder	stakeholder	NOUN
cjfa-41519	157	28	groups	group	NOUN
cjfa-41519	157	29	such	such	ADJ
cjfa-41519	157	30	as	as	ADP
cjfa-41519	157	31	citizens	citizen	NOUN
cjfa-41519	157	32	,	,	PUNCT
cjfa-41519	157	33	policymakers	policymaker	NOUN
cjfa-41519	157	34	,	,	PUNCT
cjfa-41519	157	35	councilors	councilor	NOUN
cjfa-41519	157	36	,	,	PUNCT
cjfa-41519	157	37	investors	investor	NOUN
cjfa-41519	157	38	,	,	PUNCT
cjfa-41519	157	39	and	and	CCONJ
cjfa-41519	157	40	other	other	ADJ
cjfa-41519	157	41	government	government	NOUN
cjfa-41519	157	42	units	unit	NOUN
cjfa-41519	157	43	(	(	PUNCT
cjfa-41519	157	44	ps	ps	PROPN
cjfa-41519	157	45	1000	1000	NUM
cjfa-41519	157	46	)	)	PUNCT
cjfa-41519	157	47	.	.	PUNCT
cjfa-41519	158	1	to	to	PART
cjfa-41519	158	2	explore	explore	VERB
cjfa-41519	158	3	the	the	DET
cjfa-41519	158	4	financial	financial	ADJ
cjfa-41519	158	5	accounting	accounting	NOUN
cjfa-41519	158	6	coverage	coverage	NOUN
cjfa-41519	158	7	in	in	ADP
cjfa-41519	158	8	this	this	DET
cjfa-41519	158	9	review	review	NOUN
cjfa-41519	158	10	,	,	PUNCT
cjfa-41519	158	11	we	we	PRON
cjfa-41519	158	12	used	use	VERB
cjfa-41519	158	13	the	the	DET
cjfa-41519	158	14	psa	psa	NOUN
cjfa-41519	158	15	guidelines	guideline	NOUN
cjfa-41519	158	16	prescribed	prescribe	VERB
cjfa-41519	158	17	by	by	ADP
cjfa-41519	158	18	psab	psab	VERB
cjfa-41519	158	19	to	to	PART
cjfa-41519	158	20	set	set	VERB
cjfa-41519	158	21	the	the	DET
cjfa-41519	158	22	scope	scope	NOUN
cjfa-41519	158	23	.	.	PUNCT
cjfa-41519	159	1	a	a	DET
cjfa-41519	159	2	brief	brief	ADJ
cjfa-41519	159	3	chart	chart	NOUN
cjfa-41519	159	4	of	of	ADP
cjfa-41519	159	5	the	the	DET
cjfa-41519	159	6	psa	psa	NOUN
cjfa-41519	159	7	accounting	accounting	NOUN
cjfa-41519	159	8	framework	framework	NOUN
cjfa-41519	159	9	is	be	AUX
cjfa-41519	159	10	shown	show	VERB
cjfa-41519	159	11	in	in	ADP
cjfa-41519	159	12	figure	figure	NOUN
cjfa-41519	159	13	3	3	NUM
cjfa-41519	159	14	.	.	NOUN
cjfa-41519	159	15	2	2	NUM
cjfa-41519	159	16	 	 	SPACE
cjfa-41519	159	17	the	the	DET
cjfa-41519	159	18	cica	cica	PROPN
cjfa-41519	159	19	handbook	handbook	PROPN
cjfa-41519	159	20	applies	apply	VERB
cjfa-41519	159	21	to	to	ADP
cjfa-41519	159	22	federal	federal	ADJ
cjfa-41519	159	23	,	,	PUNCT
cjfa-41519	159	24	provincial	provincial	ADJ
cjfa-41519	159	25	,	,	PUNCT
cjfa-41519	159	26	territorial	territorial	ADJ
cjfa-41519	159	27	,	,	PUNCT
cjfa-41519	159	28	and	and	CCONJ
cjfa-41519	159	29	local	local	ADJ
cjfa-41519	159	30	government	government	NOUN
cjfa-41519	159	31	organizations	organization	NOUN
cjfa-41519	159	32	.	.	PUNCT
cjfa-41519	160	1	3	3	NUM
cjfa-41519	160	2	 	 	SPACE
cjfa-41519	160	3	four	four	NUM
cjfa-41519	160	4	objectives	objective	NOUN
cjfa-41519	160	5	of	of	ADP
cjfa-41519	160	6	psa	psa	NOUN
cjfa-41519	160	7	reporting	reporting	NOUN
cjfa-41519	160	8	are	be	AUX
cjfa-41519	160	9	:	:	PUNCT
cjfa-41519	160	10	to	to	PART
cjfa-41519	160	11	report	report	VERB
cjfa-41519	160	12	and	and	CCONJ
cjfa-41519	160	13	present	present	VERB
cjfa-41519	160	14	the	the	DET
cjfa-41519	160	15	full	full	ADJ
cjfa-41519	160	16	nature	nature	NOUN
cjfa-41519	160	17	and	and	CCONJ
cjfa-41519	160	18	extent	extent	NOUN
cjfa-41519	160	19	of	of	ADP
cjfa-41519	160	20	the	the	DET
cjfa-41519	160	21	financial	financial	ADJ
cjfa-41519	160	22	affairs	affair	NOUN
cjfa-41519	160	23	and	and	CCONJ
cjfa-41519	160	24	resources	resource	NOUN
cjfa-41519	160	25	(	(	PUNCT
cjfa-41519	160	26	ps	ps	PROPN
cjfa-41519	160	27	1100	1100	NUM
cjfa-41519	160	28	,	,	PUNCT
cjfa-41519	160	29	sec.16	sec.16	PROPN
cjfa-41519	160	30	)	)	PUNCT
cjfa-41519	160	31	,	,	PUNCT
cjfa-41519	160	32	financial	financial	ADJ
cjfa-41519	160	33	position	position	NOUN
cjfa-41519	160	34	at	at	ADP
cjfa-41519	160	35	the	the	DET
cjfa-41519	160	36	end	end	NOUN
cjfa-41519	160	37	of	of	ADP
cjfa-41519	160	38	the	the	DET
cjfa-41519	160	39	accounting	accounting	NOUN
cjfa-41519	160	40	period	period	NOUN
cjfa-41519	160	41	(	(	PUNCT
cjfa-41519	160	42	ps	ps	PROPN
cjfa-41519	160	43	1100	1100	NUM
cjfa-41519	160	44	,	,	PUNCT
cjfa-41519	160	45	sec.20	sec.20	PROPN
cjfa-41519	160	46	)	)	PUNCT
cjfa-41519	160	47	,	,	PUNCT
cjfa-41519	160	48	changes	change	NOUN
cjfa-41519	160	49	in	in	ADP
cjfa-41519	160	50	government	government	NOUN
cjfa-41519	160	51	’s	’s	PART
cjfa-41519	160	52	financial	financial	ADJ
cjfa-41519	160	53	position	position	NOUN
cjfa-41519	160	54	(	(	PUNCT
cjfa-41519	160	55	ps	ps	NOUN
cjfa-41519	160	56	1100	1100	NUM
cjfa-41519	160	57	sec.36	sec.36	NOUN
cjfa-41519	160	58	)	)	PUNCT
cjfa-41519	160	59	,	,	PUNCT
cjfa-41519	160	60	accountability	accountability	NOUN
cjfa-41519	160	61	of	of	ADP
cjfa-41519	160	62	a	a	DET
cjfa-41519	160	63	government	government	NOUN
cjfa-41519	160	64	for	for	ADP
cjfa-41519	160	65	the	the	DET
cjfa-41519	160	66	resources	resource	NOUN
cjfa-41519	160	67	,	,	PUNCT
cjfa-41519	160	68	obligations	obligation	NOUN
cjfa-41519	160	69	,	,	PUNCT
cjfa-41519	160	70	and	and	CCONJ
cjfa-41519	160	71	financial	financial	ADJ
cjfa-41519	160	72	affairs	affair	NOUN
cjfa-41519	160	73	(	(	PUNCT
cjfa-41519	160	74	ps	ps	PROPN
cjfa-41519	160	75	1100	1100	NUM
cjfa-41519	160	76	,	,	PUNCT
cjfa-41519	160	77	sec.61	sec.61	NOUN
cjfa-41519	160	78	)	)	PUNCT
cjfa-41519	160	79	.	.	PUNCT
cjfa-41519	161	1	canadian	canadian	ADJ
cjfa-41519	161	2	government	government	NOUN
cjfa-41519	161	3	accounting	accounting	NOUN
cjfa-41519	161	4	:	:	PUNCT
cjfa-41519	161	5	a	a	DET
cjfa-41519	161	6	systematic	systematic	ADJ
cjfa-41519	161	7	review	review	NOUN
cjfa-41519	161	8	8383	8383	NUM
cjfa-41519	161	9	figure	figure	NOUN
cjfa-41519	161	10	3	3	NUM
cjfa-41519	161	11	.	.	PUNCT
cjfa-41519	162	1	scope	scope	NOUN
cjfa-41519	162	2	of	of	ADP
cjfa-41519	162	3	financial	financial	ADJ
cjfa-41519	162	4	accounting	accounting	NOUN
cjfa-41519	162	5	in	in	ADP
cjfa-41519	162	6	the	the	DET
cjfa-41519	162	7	public	public	ADJ
cjfa-41519	162	8	sector	sector	NOUN
cjfa-41519	162	9	figure	figure	NOUN
cjfa-41519	162	10	3	3	NUM
cjfa-41519	162	11	.	.	PUNCT
cjfa-41519	163	1	scope	scope	NOUN
cjfa-41519	163	2	of	of	ADP
cjfa-41519	163	3	financial	financial	ADJ
cjfa-41519	163	4	accounting	accounting	NOUN
cjfa-41519	163	5	in	in	ADP
cjfa-41519	163	6	the	the	DET
cjfa-41519	163	7	public	public	ADJ
cjfa-41519	163	8	sector	sector	NOUN
cjfa-41519	163	9	public	public	ADJ
cjfa-41519	163	10	sector	sector	NOUN
cjfa-41519	163	11	accounting	accounting	NOUN
cjfa-41519	163	12	statement	statement	NOUN
cjfa-41519	163	13	of	of	ADP
cjfa-41519	163	14	financial	financial	ADJ
cjfa-41519	163	15	position	position	NOUN
cjfa-41519	163	16	-financial	-financial	ADJ
cjfa-41519	163	17	and	and	CCONJ
cjfa-41519	163	18	nonfinancial	nonfinancial	ADJ
cjfa-41519	163	19	assets	asset	NOUN
cjfa-41519	163	20	-liabilities	-liabilitie	NOUN
cjfa-41519	163	21	-contingent	-contingent	NOUN
cjfa-41519	163	22	assets	asset	NOUN
cjfa-41519	163	23	and	and	CCONJ
cjfa-41519	163	24	contingent	contingent	ADJ
cjfa-41519	163	25	liabilities	liability	NOUN
cjfa-41519	163	26	-contractual	-contractual	ADJ
cjfa-41519	163	27	obligations	obligation	NOUN
cjfa-41519	163	28	-contractual	-contractual	ADJ
cjfa-41519	163	29	rights	right	NOUN
cjfa-41519	163	30	-changes	-change	NOUN
cjfa-41519	163	31	in	in	ADP
cjfa-41519	163	32	financial	financial	ADJ
cjfa-41519	163	33	position	position	NOUN
cjfa-41519	163	34	statement	statement	NOUN
cjfa-41519	163	35	of	of	ADP
cjfa-41519	163	36	operation	operation	NOUN
cjfa-41519	163	37	revenues	revenue	NOUN
cjfa-41519	163	38	and	and	CCONJ
cjfa-41519	163	39	gains	gain	NOUN
cjfa-41519	163	40	-gross	-gross	NOUN
cjfa-41519	163	41	amount	amount	NOUN
cjfa-41519	163	42	of	of	ADP
cjfa-41519	163	43	expenses	expense	NOUN
cjfa-41519	163	44	losses	loss	NOUN
cjfa-41519	163	45	arising	arise	VERB
cjfa-41519	163	46	from	from	ADP
cjfa-41519	163	47	asset	asset	NOUN
cjfa-41519	163	48	impairment	impairment	NOUN
cjfa-41519	163	49	and	and	CCONJ
cjfa-41519	163	50	changes	change	VERB
cjfa-41519	163	51	valuation	valuation	NOUN
cjfa-41519	163	52	allowances	allowance	NOUN
cjfa-41519	163	53	statement	statement	NOUN
cjfa-41519	163	54	of	of	ADP
cjfa-41519	163	55	remeasurement	remeasurement	ADJ
cjfa-41519	163	56	gains	gain	NOUN
cjfa-41519	163	57	and	and	CCONJ
cjfa-41519	163	58	losses	loss	NOUN
cjfa-41519	163	59	-accumulated	-accumulated	ADJ
cjfa-41519	163	60	remeasurement	remeasurement	ADJ
cjfa-41519	163	61	-remeasurement	-remeasurement	ADJ
cjfa-41519	163	62	gains	gain	NOUN
cjfa-41519	163	63	and	and	CCONJ
cjfa-41519	163	64	losses	loss	NOUN
cjfa-41519	163	65	-other	-other	ADJ
cjfa-41519	163	66	comprehensive	comprehensive	ADJ
cjfa-41519	163	67	income	income	NOUN
cjfa-41519	163	68	-exchange	-exchange	NOUN
cjfa-41519	163	69	gains	gain	NOUN
cjfa-41519	163	70	and	and	CCONJ
cjfa-41519	163	71	loss	loss	NOUN
cjfa-41519	163	72	-changes	-change	NOUN
cjfa-41519	163	73	in	in	ADP
cjfa-41519	163	74	the	the	DET
cjfa-41519	163	75	fair	fair	ADJ
cjfa-41519	163	76	value	value	NOUN
cjfa-41519	163	77	statement	statement	NOUN
cjfa-41519	163	78	of	of	ADP
cjfa-41519	163	79	changes	change	NOUN
cjfa-41519	163	80	in	in	ADP
cjfa-41519	163	81	net	net	ADJ
cjfa-41519	163	82	debt	debt	NOUN
cjfa-41519	163	83	the	the	DET
cjfa-41519	163	84	extent	extent	NOUN
cjfa-41519	163	85	of	of	ADP
cjfa-41519	163	86	expenditure	expenditure	NOUN
cjfa-41519	163	87	coverage	coverage	NOUN
cjfa-41519	163	88	-net	-net	NOUN
cjfa-41519	163	89	debt	debt	NOUN
cjfa-41519	163	90	changed	change	VERB
cjfa-41519	163	91	due	due	ADP
cjfa-41519	163	92	to	to	ADP
cjfa-41519	163	93	net	net	ADJ
cjfa-41519	163	94	remeasurement	remeasurement	ADJ
cjfa-41519	163	95	gains	gain	NOUN
cjfa-41519	163	96	and	and	CCONJ
cjfa-41519	163	97	losses	loss	NOUN
cjfa-41519	163	98	-acquisition	-acquisition	PROPN
cjfa-41519	163	99	of	of	ADP
cjfa-41519	163	100	tangible	tangible	ADJ
cjfa-41519	163	101	capital	capital	NOUN
cjfa-41519	163	102	assets	asset	NOUN
cjfa-41519	163	103	statement	statement	NOUN
cjfa-41519	163	104	of	of	ADP
cjfa-41519	163	105	cash	cash	NOUN
cjfa-41519	163	106	flow	flow	NOUN
cjfa-41519	163	107	-cash	-cash	NOUN
cjfa-41519	163	108	and	and	CCONJ
cjfa-41519	163	109	cash	cash	NOUN
cjfa-41519	163	110	equivalent	equivalent	NOUN
cjfa-41519	163	111	for	for	ADP
cjfa-41519	163	112	the	the	DET
cjfa-41519	163	113	period	period	NOUN
cjfa-41519	163	114	-cash	-cash	NOUN
cjfa-41519	163	115	flows	flow	VERB
cjfa-41519	163	116	from	from	ADP
cjfa-41519	163	117	operating	operate	VERB
cjfa-41519	163	118	,	,	PUNCT
cjfa-41519	163	119	capital	capital	NOUN
cjfa-41519	163	120	,	,	PUNCT
cjfa-41519	163	121	investing	investing	NOUN
cjfa-41519	163	122	and	and	CCONJ
cjfa-41519	163	123	financing	financing	NOUN
cjfa-41519	163	124	activities	activity	NOUN
cjfa-41519	163	125	sources	source	NOUN
cjfa-41519	163	126	:	:	PUNCT
cjfa-41519	163	127	compiled	compile	VERB
cjfa-41519	163	128	by	by	ADP
cjfa-41519	163	129	the	the	DET
cjfa-41519	163	130	authors	author	NOUN
cjfa-41519	163	131	based	base	VERB
cjfa-41519	163	132	on	on	ADP
cjfa-41519	163	133	information	information	NOUN
cjfa-41519	163	134	available	available	ADJ
cjfa-41519	163	135	on	on	ADP
cjfa-41519	163	136	the	the	DET
cjfa-41519	163	137	public	public	ADJ
cjfa-41519	163	138	sector	sector	NOUN
cjfa-41519	163	139	accounting	accounting	NOUN
cjfa-41519	163	140	website	website	NOUN
cjfa-41519	163	141	.	.	PUNCT
cjfa-41519	164	1	the	the	DET
cjfa-41519	164	2	first	first	ADJ
cjfa-41519	164	3	observation	observation	NOUN
cjfa-41519	164	4	from	from	ADP
cjfa-41519	164	5	the	the	DET
cjfa-41519	164	6	review	review	NOUN
cjfa-41519	164	7	synthesis	synthesis	NOUN
cjfa-41519	164	8	is	be	AUX
cjfa-41519	164	9	that	that	SCONJ
cjfa-41519	164	10	two	two	NUM
cjfa-41519	164	11	of	of	ADP
cjfa-41519	164	12	the	the	DET
cjfa-41519	164	13	leading	lead	VERB
cjfa-41519	164	14	contributors	contributor	NOUN
cjfa-41519	164	15	in	in	ADP
cjfa-41519	164	16	public	public	ADJ
cjfa-41519	164	17	sector	sector	NOUN
cjfa-41519	164	18	financial	financial	ADJ
cjfa-41519	164	19	accounting	accounting	NOUN
cjfa-41519	164	20	are	be	AUX
cjfa-41519	164	21	baker	baker	NOUN
cjfa-41519	164	22	and	and	CCONJ
cjfa-41519	164	23	rennie	rennie	PROPN
cjfa-41519	164	24	.	.	PUNCT
cjfa-41519	165	1	these	these	DET
cjfa-41519	165	2	authors	author	NOUN
cjfa-41519	165	3	published	publish	VERB
cjfa-41519	165	4	fifty	fifty	NUM
cjfa-41519	165	5	percent	percent	NOUN
cjfa-41519	165	6	(	(	PUNCT
cjfa-41519	165	7	6	6	NUM
cjfa-41519	165	8	articles	article	NOUN
cjfa-41519	165	9	)	)	PUNCT
cjfa-41519	165	10	of	of	ADP
cjfa-41519	165	11	the	the	DET
cjfa-41519	165	12	articles	article	NOUN
cjfa-41519	165	13	in	in	ADP
cjfa-41519	165	14	this	this	DET
cjfa-41519	165	15	domain	domain	NOUN
cjfa-41519	165	16	.	.	PUNCT
cjfa-41519	166	1	these	these	DET
cjfa-41519	166	2	authors	author	NOUN
cjfa-41519	166	3	examined	examine	VERB
cjfa-41519	166	4	the	the	DET
cjfa-41519	166	5	evolution	evolution	NOUN
cjfa-41519	166	6	of	of	ADP
cjfa-41519	166	7	government	government	NOUN
cjfa-41519	166	8	accounting	accounting	NOUN
cjfa-41519	166	9	standards	standard	NOUN
cjfa-41519	166	10	,	,	PUNCT
cjfa-41519	166	11	emergence	emergence	NOUN
cjfa-41519	166	12	and	and	CCONJ
cjfa-41519	166	13	entrenchment	entrenchment	NOUN
cjfa-41519	166	14	of	of	ADP
cjfa-41519	166	15	net	net	ADJ
cjfa-41519	166	16	debt	debt	NOUN
cjfa-41519	166	17	in	in	ADP
cjfa-41519	166	18	public	public	ADJ
cjfa-41519	166	19	accounting	accounting	NOUN
cjfa-41519	166	20	,	,	PUNCT
cjfa-41519	166	21	and	and	CCONJ
cjfa-41519	166	22	the	the	DET
cjfa-41519	166	23	accrual	accrual	ADJ
cjfa-41519	166	24	basis	basis	NOUN
cjfa-41519	166	25	of	of	ADP
cjfa-41519	166	26	accounting	accounting	NOUN
cjfa-41519	166	27	of	of	ADP
cjfa-41519	166	28	financial	financial	ADJ
cjfa-41519	166	29	accounting	accounting	NOUN
cjfa-41519	166	30	research	research	NOUN
cjfa-41519	166	31	.	.	PUNCT
cjfa-41519	167	1	they	they	PRON
cjfa-41519	167	2	have	have	AUX
cjfa-41519	167	3	used	use	VERB
cjfa-41519	167	4	various	various	ADJ
cjfa-41519	167	5	historical	historical	ADJ
cjfa-41519	167	6	analysis	analysis	NOUN
cjfa-41519	167	7	methods	method	NOUN
cjfa-41519	167	8	to	to	PART
cjfa-41519	167	9	explore	explore	VERB
cjfa-41519	167	10	the	the	DET
cjfa-41519	167	11	forces	force	NOUN
cjfa-41519	167	12	for	for	ADP
cjfa-41519	167	13	canadian	canadian	ADJ
cjfa-41519	167	14	public	public	ADJ
cjfa-41519	167	15	accounting	accounting	NOUN
cjfa-41519	167	16	standards	standard	NOUN
cjfa-41519	167	17	(	(	PUNCT
cjfa-41519	167	18	baker	baker	PROPN
cjfa-41519	167	19	&	&	CCONJ
cjfa-41519	167	20	rennie	rennie	PROPN
cjfa-41519	167	21	,	,	PUNCT
cjfa-41519	167	22	2018	2018	NUM
cjfa-41519	167	23	)	)	PUNCT
cjfa-41519	167	24	,	,	PUNCT
cjfa-41519	167	25	the	the	DET
cjfa-41519	167	26	adaption	adaption	NOUN
cjfa-41519	167	27	of	of	ADP
cjfa-41519	167	28	accounting	account	VERB
cjfa-41519	167	29	a	a	DET
cjfa-41519	167	30	new	new	ADJ
cjfa-41519	167	31	basis	basis	NOUN
cjfa-41519	167	32	of	of	ADP
cjfa-41519	167	33	accounting	account	VERB
cjfa-41519	167	34	by	by	ADP
cjfa-41519	167	35	the	the	DET
cjfa-41519	167	36	government	government	NOUN
cjfa-41519	167	37	of	of	ADP
cjfa-41519	167	38	canada	canada	PROPN
cjfa-41519	167	39	(	(	PUNCT
cjfa-41519	167	40	baker	baker	PROPN
cjfa-41519	167	41	&	&	CCONJ
cjfa-41519	167	42	rennie	rennie	PROPN
cjfa-41519	167	43	,	,	PUNCT
cjfa-41519	167	44	2006	2006	NUM
cjfa-41519	167	45	)	)	PUNCT
cjfa-41519	167	46	,	,	PUNCT
cjfa-41519	167	47	and	and	CCONJ
cjfa-41519	167	48	the	the	DET
cjfa-41519	167	49	evolution	evolution	NOUN
cjfa-41519	167	50	process	process	NOUN
cjfa-41519	167	51	of	of	ADP
cjfa-41519	167	52	the	the	DET
cjfa-41519	167	53	emergence	emergence	NOUN
cjfa-41519	167	54	and	and	CCONJ
cjfa-41519	167	55	entrenchment	entrenchment	NOUN
cjfa-41519	167	56	of	of	ADP
cjfa-41519	167	57	net	net	ADJ
cjfa-41519	167	58	debt	debt	NOUN
cjfa-41519	167	59	reporting	reporting	NOUN
cjfa-41519	167	60	by	by	ADP
cjfa-41519	167	61	the	the	DET
cjfa-41519	167	62	government	government	NOUN
cjfa-41519	167	63	of	of	ADP
cjfa-41519	167	64	canada	canada	PROPN
cjfa-41519	167	65	(	(	PUNCT
cjfa-41519	167	66	baker	baker	PROPN
cjfa-41519	167	67	&	&	CCONJ
cjfa-41519	167	68	rennie	rennie	PROPN
cjfa-41519	167	69	,	,	PUNCT
cjfa-41519	167	70	2011	2011	NUM
cjfa-41519	167	71	)	)	PUNCT
cjfa-41519	167	72	.	.	PUNCT
cjfa-41519	168	1	for	for	ADP
cjfa-41519	168	2	more	more	ADJ
cjfa-41519	168	3	context	context	NOUN
cjfa-41519	168	4	,	,	PUNCT
cjfa-41519	168	5	baker	baker	PROPN
cjfa-41519	168	6	and	and	CCONJ
cjfa-41519	168	7	rennie	rennie	PROPN
cjfa-41519	168	8	(	(	PUNCT
cjfa-41519	168	9	2006	2006	NUM
cjfa-41519	168	10	)	)	PUNCT
cjfa-41519	168	11	explained	explain	VERB
cjfa-41519	168	12	the	the	DET
cjfa-41519	168	13	role	role	NOUN
cjfa-41519	168	14	of	of	ADP
cjfa-41519	168	15	public	public	ADJ
cjfa-41519	168	16	sector	sector	NOUN
cjfa-41519	168	17	accounting	accounting	NOUN
cjfa-41519	168	18	standards	standard	NOUN
cjfa-41519	168	19	in	in	ADP
cjfa-41519	168	20	the	the	DET
cjfa-41519	168	21	canadian	canadian	ADJ
cjfa-41519	168	22	federal	federal	ADJ
cjfa-41519	168	23	government	government	NOUN
cjfa-41519	168	24	’s	’s	PART
cjfa-41519	168	25	adoption	adoption	NOUN
cjfa-41519	168	26	of	of	ADP
cjfa-41519	168	27	full	full	ADJ
cjfa-41519	168	28	accrual	accrual	ADJ
cjfa-41519	168	29	accounting	accounting	NOUN
cjfa-41519	168	30	.	.	PUNCT
cjfa-41519	169	1	similarly	similarly	ADV
cjfa-41519	169	2	,	,	PUNCT
cjfa-41519	169	3	baker	baker	PROPN
cjfa-41519	169	4	and	and	CCONJ
cjfa-41519	169	5	rennie	rennie	PROPN
cjfa-41519	169	6	(	(	PUNCT
cjfa-41519	169	7	2012	2012	NUM
cjfa-41519	169	8	)	)	PUNCT
cjfa-41519	169	9	shed	shed	VERB
cjfa-41519	169	10	light	light	NOUN
cjfa-41519	169	11	on	on	ADP
cjfa-41519	169	12	one	one	NUM
cjfa-41519	169	13	of	of	ADP
cjfa-41519	169	14	the	the	DET
cjfa-41519	169	15	historical	historical	ADJ
cjfa-41519	169	16	events	event	NOUN
cjfa-41519	169	17	of	of	ADP
cjfa-41519	169	18	canada	canada	PROPN
cjfa-41519	169	19	,	,	PUNCT
cjfa-41519	169	20	the	the	DET
cjfa-41519	169	21	birth	birth	NOUN
cjfa-41519	169	22	of	of	ADP
cjfa-41519	169	23	canada	canada	PROPN
cjfa-41519	169	24	as	as	ADP
cjfa-41519	169	25	a	a	DET
cjfa-41519	169	26	sovereign	sovereign	ADJ
cjfa-41519	169	27	country	country	NOUN
cjfa-41519	169	28	,	,	PUNCT
cjfa-41519	169	29	to	to	PART
cjfa-41519	169	30	explore	explore	VERB
cjfa-41519	169	31	whether	whether	SCONJ
cjfa-41519	169	32	the	the	DET
cjfa-41519	169	33	birth	birth	NOUN
cjfa-41519	169	34	of	of	ADP
cjfa-41519	169	35	a	a	DET
cjfa-41519	169	36	new	new	ADJ
cjfa-41519	169	37	nation	nation	NOUN
cjfa-41519	169	38	triggers	trigger	VERB
cjfa-41519	169	39	a	a	DET
cjfa-41519	169	40	new	new	ADJ
cjfa-41519	169	41	accounting	accounting	NOUN
cjfa-41519	169	42	system	system	NOUN
cjfa-41519	169	43	.	.	PUNCT
cjfa-41519	170	1	their	their	PRON
cjfa-41519	170	2	historical	historical	ADJ
cjfa-41519	170	3	analysis	analysis	NOUN
cjfa-41519	170	4	of	of	ADP
cjfa-41519	170	5	policy	policy	NOUN
cjfa-41519	170	6	documents	document	NOUN
cjfa-41519	170	7	states	state	VERB
cjfa-41519	170	8	that	that	SCONJ
cjfa-41519	170	9	creating	create	VERB
cjfa-41519	170	10	a	a	DET
cjfa-41519	170	11	new	new	ADJ
cjfa-41519	170	12	political	political	ADJ
cjfa-41519	170	13	entity	entity	NOUN
cjfa-41519	170	14	had	have	VERB
cjfa-41519	170	15	a	a	DET
cjfa-41519	170	16	trivial	trivial	ADJ
cjfa-41519	170	17	influence	influence	NOUN
cjfa-41519	170	18	on	on	ADP
cjfa-41519	170	19	accounting	accounting	NOUN
cjfa-41519	170	20	practice	practice	NOUN
cjfa-41519	170	21	.	.	PUNCT
cjfa-41519	171	1	accounting	accounting	NOUN
cjfa-41519	171	2	practices	practice	NOUN
cjfa-41519	171	3	were	be	AUX
cjfa-41519	171	4	informed	inform	VERB
cjfa-41519	171	5	instead	instead	ADV
cjfa-41519	171	6	by	by	ADP
cjfa-41519	171	7	the	the	DET
cjfa-41519	171	8	traditional	traditional	ADJ
cjfa-41519	171	9	institutionalized	institutionalize	VERB
cjfa-41519	171	10	practice	practice	NOUN
cjfa-41519	171	11	of	of	ADP
cjfa-41519	171	12	a	a	DET
cjfa-41519	171	13	dominant	dominant	ADJ
cjfa-41519	171	14	province	province	NOUN
cjfa-41519	171	15	(	(	PUNCT
cjfa-41519	171	16	baker	baker	PROPN
cjfa-41519	171	17	&	&	CCONJ
cjfa-41519	171	18	s	s	PART
cjfa-41519	171	19	o	o	NOUN
cjfa-41519	171	20	u	u	NOUN
cjfa-41519	171	21	r	r	NOUN
cjfa-41519	171	22	c	c	NOUN
cjfa-41519	171	23	e	e	X
cjfa-41519	171	24	s	s	X
cjfa-41519	171	25	:	:	PUNCT
cjfa-41519	171	26	compiled	compile	VERB
cjfa-41519	171	27	by	by	ADP
cjfa-41519	171	28	the	the	DET
cjfa-41519	171	29	authors	author	NOUN
cjfa-41519	171	30	based	base	VERB
cjfa-41519	171	31	on	on	ADP
cjfa-41519	171	32	information	information	NOUN
cjfa-41519	171	33	available	available	ADJ
cjfa-41519	171	34	on	on	ADP
cjfa-41519	171	35	the	the	DET
cjfa-41519	171	36	public	public	ADJ
cjfa-41519	171	37	sector	sector	NOUN
cjfa-41519	171	38	accounting	accounting	NOUN
cjfa-41519	171	39	website	website	NOUN
cjfa-41519	171	40	.	.	PUNCT
cjfa-41519	172	1	the	the	DET
cjfa-41519	172	2	first	first	ADJ
cjfa-41519	172	3	observation	observation	NOUN
cjfa-41519	172	4	from	from	ADP
cjfa-41519	172	5	the	the	DET
cjfa-41519	172	6	review	review	NOUN
cjfa-41519	172	7	synthesis	synthesis	NOUN
cjfa-41519	172	8	is	be	AUX
cjfa-41519	172	9	that	that	SCONJ
cjfa-41519	172	10	two	two	NUM
cjfa-41519	172	11	of	of	ADP
cjfa-41519	172	12	the	the	DET
cjfa-41519	172	13	leading	lead	VERB
cjfa-41519	172	14	contributors	contributor	NOUN
cjfa-41519	172	15	in	in	ADP
cjfa-41519	172	16	public	public	ADJ
cjfa-41519	172	17	sector	sector	NOUN
cjfa-41519	172	18	financial	financial	ADJ
cjfa-41519	172	19	accounting	accounting	NOUN
cjfa-41519	172	20	are	be	AUX
cjfa-41519	172	21	baker	baker	NOUN
cjfa-41519	172	22	and	and	CCONJ
cjfa-41519	172	23	rennie	rennie	PROPN
cjfa-41519	172	24	.	.	PUNCT
cjfa-41519	173	1	these	these	DET
cjfa-41519	173	2	authors	author	NOUN
cjfa-41519	173	3	published	publish	VERB
cjfa-41519	173	4	fifty	fifty	NUM
cjfa-41519	173	5	percent	percent	NOUN
cjfa-41519	173	6	(	(	PUNCT
cjfa-41519	173	7	6	6	NUM
cjfa-41519	173	8	articles	article	NOUN
cjfa-41519	173	9	)	)	PUNCT
cjfa-41519	173	10	of	of	ADP
cjfa-41519	173	11	the	the	DET
cjfa-41519	173	12	articles	article	NOUN
cjfa-41519	173	13	in	in	ADP
cjfa-41519	173	14	this	this	DET
cjfa-41519	173	15	domain	domain	NOUN
cjfa-41519	173	16	.	.	PUNCT
cjfa-41519	174	1	these	these	DET
cjfa-41519	174	2	authors	author	NOUN
cjfa-41519	174	3	examined	examine	VERB
cjfa-41519	174	4	the	the	DET
cjfa-41519	174	5	evolution	evolution	NOUN
cjfa-41519	174	6	of	of	ADP
cjfa-41519	174	7	government	government	NOUN
cjfa-41519	174	8	accounting	accounting	NOUN
cjfa-41519	174	9	standards	standard	NOUN
cjfa-41519	174	10	,	,	PUNCT
cjfa-41519	174	11	emergence	emergence	NOUN
cjfa-41519	174	12	and	and	CCONJ
cjfa-41519	174	13	entrenchment	entrenchment	NOUN
cjfa-41519	174	14	of	of	ADP
cjfa-41519	174	15	net	net	ADJ
cjfa-41519	174	16	debt	debt	NOUN
cjfa-41519	174	17	in	in	ADP
cjfa-41519	174	18	public	public	ADJ
cjfa-41519	174	19	accounting	accounting	NOUN
cjfa-41519	174	20	,	,	PUNCT
cjfa-41519	174	21	and	and	CCONJ
cjfa-41519	174	22	the	the	DET
cjfa-41519	174	23	accrual	accrual	ADJ
cjfa-41519	174	24	basis	basis	NOUN
cjfa-41519	174	25	of	of	ADP
cjfa-41519	174	26	accounting	accounting	NOUN
cjfa-41519	174	27	of	of	ADP
cjfa-41519	174	28	financial	financial	ADJ
cjfa-41519	174	29	accounting	accounting	NOUN
cjfa-41519	174	30	research	research	NOUN
cjfa-41519	174	31	.	.	PUNCT
cjfa-41519	175	1	they	they	PRON
cjfa-41519	175	2	have	have	AUX
cjfa-41519	175	3	used	use	VERB
cjfa-41519	175	4	various	various	ADJ
cjfa-41519	175	5	historical	historical	ADJ
cjfa-41519	175	6	analysis	analysis	NOUN
cjfa-41519	175	7	methods	method	NOUN
cjfa-41519	175	8	to	to	PART
cjfa-41519	175	9	explore	explore	VERB
cjfa-41519	175	10	the	the	DET
cjfa-41519	175	11	forces	force	NOUN
cjfa-41519	175	12	for	for	ADP
cjfa-41519	175	13	canadian	canadian	ADJ
cjfa-41519	175	14	public	public	ADJ
cjfa-41519	175	15	accounting	accounting	NOUN
cjfa-41519	175	16	standards	standard	NOUN
cjfa-41519	175	17	(	(	PUNCT
cjfa-41519	175	18	baker	baker	PROPN
cjfa-41519	175	19	&	&	CCONJ
cjfa-41519	175	20	rennie	rennie	PROPN
cjfa-41519	175	21	,	,	PUNCT
cjfa-41519	175	22	2018	2018	NUM
cjfa-41519	175	23	)	)	PUNCT
cjfa-41519	175	24	,	,	PUNCT
cjfa-41519	175	25	the	the	DET
cjfa-41519	175	26	adaption	adaption	NOUN
cjfa-41519	175	27	of	of	ADP
cjfa-41519	175	28	accounting	account	VERB
cjfa-41519	175	29	a	a	DET
cjfa-41519	175	30	new	new	ADJ
cjfa-41519	175	31	basis	basis	NOUN
cjfa-41519	175	32	of	of	ADP
cjfa-41519	175	33	accounting	account	VERB
cjfa-41519	175	34	by	by	ADP
cjfa-41519	175	35	the	the	DET
cjfa-41519	175	36	government	government	NOUN
cjfa-41519	175	37	of	of	ADP
cjfa-41519	175	38	canada	canada	PROPN
cjfa-41519	175	39	(	(	PUNCT
cjfa-41519	175	40	baker	baker	PROPN
cjfa-41519	175	41	&	&	CCONJ
cjfa-41519	175	42	rennie	rennie	PROPN
cjfa-41519	175	43	,	,	PUNCT
cjfa-41519	175	44	2006	2006	NUM
cjfa-41519	175	45	)	)	PUNCT
cjfa-41519	175	46	,	,	PUNCT
cjfa-41519	175	47	and	and	CCONJ
cjfa-41519	175	48	the	the	DET
cjfa-41519	175	49	evolution	evolution	NOUN
cjfa-41519	175	50	process	process	NOUN
cjfa-41519	175	51	of	of	ADP
cjfa-41519	175	52	the	the	DET
cjfa-41519	175	53	emergence	emergence	NOUN
cjfa-41519	175	54	and	and	CCONJ
cjfa-41519	175	55	entrenchment	entrenchment	NOUN
cjfa-41519	175	56	of	of	ADP
cjfa-41519	175	57	net	net	ADJ
cjfa-41519	175	58	debt	debt	NOUN
cjfa-41519	175	59	reporting	reporting	NOUN
cjfa-41519	175	60	by	by	ADP
cjfa-41519	175	61	the	the	DET
cjfa-41519	175	62	government	government	NOUN
cjfa-41519	175	63	of	of	ADP
cjfa-41519	175	64	canada	canada	PROPN
cjfa-41519	175	65	(	(	PUNCT
cjfa-41519	175	66	baker	baker	PROPN
cjfa-41519	175	67	&	&	CCONJ
cjfa-41519	175	68	rennie	rennie	PROPN
cjfa-41519	175	69	,	,	PUNCT
cjfa-41519	175	70	2011	2011	NUM
cjfa-41519	175	71	)	)	PUNCT
cjfa-41519	175	72	.	.	PUNCT
cjfa-41519	176	1	for	for	ADP
cjfa-41519	176	2	more	more	ADJ
cjfa-41519	176	3	context	context	NOUN
cjfa-41519	176	4	,	,	PUNCT
cjfa-41519	176	5	baker	baker	PROPN
cjfa-41519	176	6	and	and	CCONJ
cjfa-41519	176	7	rennie	rennie	PROPN
cjfa-41519	176	8	(	(	PUNCT
cjfa-41519	176	9	2006	2006	NUM
cjfa-41519	176	10	)	)	PUNCT
cjfa-41519	176	11	explained	explain	VERB
cjfa-41519	176	12	the	the	DET
cjfa-41519	176	13	role	role	NOUN
cjfa-41519	176	14	of	of	ADP
cjfa-41519	176	15	public	public	ADJ
cjfa-41519	176	16	sector	sector	NOUN
cjfa-41519	176	17	accounting	accounting	NOUN
cjfa-41519	176	18	standards	standard	NOUN
cjfa-41519	176	19	in	in	ADP
cjfa-41519	176	20	the	the	DET
cjfa-41519	176	21	canadian	canadian	ADJ
cjfa-41519	176	22	federal	federal	ADJ
cjfa-41519	176	23	government	government	NOUN
cjfa-41519	176	24	’s	’s	PART
cjfa-41519	176	25	adoption	adoption	NOUN
cjfa-41519	176	26	of	of	ADP
cjfa-41519	176	27	full	full	ADJ
cjfa-41519	176	28	accrual	accrual	ADJ
cjfa-41519	176	29	accounting	accounting	NOUN
cjfa-41519	176	30	.	.	PUNCT
cjfa-41519	177	1	similarly	similarly	ADV
cjfa-41519	177	2	,	,	PUNCT
cjfa-41519	177	3	baker	baker	PROPN
cjfa-41519	177	4	and	and	CCONJ
cjfa-41519	177	5	rennie	rennie	PROPN
cjfa-41519	177	6	(	(	PUNCT
cjfa-41519	177	7	2012	2012	NUM
cjfa-41519	177	8	)	)	PUNCT
cjfa-41519	177	9	shed	shed	VERB
cjfa-41519	177	10	light	light	NOUN
cjfa-41519	177	11	on	on	ADP
cjfa-41519	177	12	one	one	NUM
cjfa-41519	177	13	of	of	ADP
cjfa-41519	177	14	the	the	DET
cjfa-41519	177	15	historical	historical	ADJ
cjfa-41519	177	16	events	event	NOUN
cjfa-41519	177	17	of	of	ADP
cjfa-41519	177	18	canada	canada	PROPN
cjfa-41519	177	19	,	,	PUNCT
cjfa-41519	177	20	the	the	DET
cjfa-41519	177	21	birth	birth	NOUN
cjfa-41519	177	22	of	of	ADP
cjfa-41519	177	23	canada	canada	PROPN
cjfa-41519	177	24	as	as	ADP
cjfa-41519	177	25	a	a	DET
cjfa-41519	177	26	sovereign	sovereign	ADJ
cjfa-41519	177	27	country	country	NOUN
cjfa-41519	177	28	,	,	PUNCT
cjfa-41519	177	29	to	to	PART
cjfa-41519	177	30	explore	explore	VERB
cjfa-41519	177	31	whether	whether	SCONJ
cjfa-41519	177	32	the	the	DET
cjfa-41519	177	33	birth	birth	NOUN
cjfa-41519	177	34	of	of	ADP
cjfa-41519	177	35	a	a	DET
cjfa-41519	177	36	new	new	ADJ
cjfa-41519	177	37	nation	nation	NOUN
cjfa-41519	177	38	triggers	trigger	VERB
cjfa-41519	177	39	a	a	DET
cjfa-41519	177	40	new	new	ADJ
cjfa-41519	177	41	accounting	accounting	NOUN
cjfa-41519	177	42	system	system	NOUN
cjfa-41519	177	43	.	.	PUNCT
cjfa-41519	178	1	their	their	PRON
cjfa-41519	178	2	historical	historical	ADJ
cjfa-41519	178	3	analysis	analysis	NOUN
cjfa-41519	178	4	of	of	ADP
cjfa-41519	178	5	policy	policy	NOUN
cjfa-41519	178	6	documents	document	NOUN
cjfa-41519	178	7	states	state	VERB
cjfa-41519	178	8	that	that	SCONJ
cjfa-41519	178	9	creating	create	VERB
cjfa-41519	178	10	a	a	DET
cjfa-41519	178	11	new	new	ADJ
cjfa-41519	178	12	political	political	ADJ
cjfa-41519	178	13	entity	entity	NOUN
cjfa-41519	178	14	had	have	VERB
cjfa-41519	178	15	a	a	DET
cjfa-41519	178	16	trivial	trivial	ADJ
cjfa-41519	178	17	influence	influence	NOUN
cjfa-41519	178	18	on	on	ADP
cjfa-41519	178	19	accounting	accounting	NOUN
cjfa-41519	178	20	practice	practice	NOUN
cjfa-41519	178	21	.	.	PUNCT
cjfa-41519	179	1	accounting	accounting	NOUN
cjfa-41519	179	2	practices	practice	NOUN
cjfa-41519	179	3	were	be	AUX
cjfa-41519	179	4	informed	inform	VERB
cjfa-41519	179	5	instead	instead	ADV
cjfa-41519	179	6	by	by	ADP
cjfa-41519	179	7	the	the	DET
cjfa-41519	179	8	traditional	traditional	ADJ
cjfa-41519	179	9	institutionalized	institutionalize	VERB
cjfa-41519	179	10	practice	practice	NOUN
cjfa-41519	179	11	of	of	ADP
cjfa-41519	179	12	a	a	DET
cjfa-41519	179	13	dominant	dominant	ADJ
cjfa-41519	179	14	province	province	NOUN
cjfa-41519	179	15	(	(	PUNCT
cjfa-41519	179	16	baker	baker	PROPN
cjfa-41519	179	17	&	&	CCONJ
cjfa-41519	179	18	rennie	rennie	PROPN
cjfa-41519	179	19	,	,	PUNCT
cjfa-41519	179	20	2012	2012	NUM
cjfa-41519	179	21	)	)	PUNCT
cjfa-41519	179	22	.	.	PUNCT
cjfa-41519	180	1	their	their	PRON
cjfa-41519	180	2	findings	finding	NOUN
cjfa-41519	180	3	highlight	highlight	VERB
cjfa-41519	180	4	that	that	SCONJ
cjfa-41519	180	5	the	the	DET
cjfa-41519	180	6	government	government	NOUN
cjfa-41519	180	7	accounting	account	VERB
cjfa-41519	180	8	prac	prac	PROPN
cjfa-41519	180	9	t.	t.	PROPN
cjfa-41519	180	10	nasreen	nasreen	PROPN
cjfa-41519	180	11	,	,	PUNCT
cjfa-41519	180	12	r.	r.	PROPN
cjfa-41519	180	13	baker8484	baker8484	PROPN
cjfa-41519	180	14	tice	tice	PROPN
cjfa-41519	180	15	reflects	reflect	VERB
cjfa-41519	180	16	legitimization	legitimization	NOUN
cjfa-41519	180	17	rather	rather	ADV
cjfa-41519	180	18	than	than	ADP
cjfa-41519	180	19	a	a	DET
cjfa-41519	180	20	political	political	ADJ
cjfa-41519	180	21	mutation	mutation	NOUN
cjfa-41519	180	22	to	to	PART
cjfa-41519	180	23	handle	handle	VERB
cjfa-41519	180	24	some	some	DET
cjfa-41519	180	25	challenges	challenge	NOUN
cjfa-41519	180	26	,	,	PUNCT
cjfa-41519	180	27	such	such	ADJ
cjfa-41519	180	28	as	as	ADP
cjfa-41519	180	29	settling	settle	VERB
cjfa-41519	180	30	the	the	DET
cjfa-41519	180	31	accounts	account	NOUN
cjfa-41519	180	32	and	and	CCONJ
cjfa-41519	180	33	powers	power	NOUN
cjfa-41519	180	34	between	between	ADP
cjfa-41519	180	35	pre	pre	ADJ
cjfa-41519	180	36	-	-	ADJ
cjfa-41519	180	37	and	and	CCONJ
cjfa-41519	180	38	post	post	ADJ
cjfa-41519	180	39	-	-	ADJ
cjfa-41519	180	40	confederation	confederation	ADJ
cjfa-41519	180	41	jurisdictions	jurisdiction	NOUN
cjfa-41519	180	42	.	.	PUNCT
cjfa-41519	181	1	consequently	consequently	ADV
cjfa-41519	181	2	,	,	PUNCT
cjfa-41519	181	3	the	the	DET
cjfa-41519	181	4	need	need	NOUN
cjfa-41519	181	5	to	to	PART
cjfa-41519	181	6	coordinate	coordinate	VERB
cjfa-41519	181	7	resources	resource	NOUN
cjfa-41519	181	8	and	and	CCONJ
cjfa-41519	181	9	power	power	NOUN
cjfa-41519	181	10	has	have	AUX
cjfa-41519	181	11	triggered	trigger	VERB
cjfa-41519	181	12	the	the	DET
cjfa-41519	181	13	importance	importance	NOUN
cjfa-41519	181	14	of	of	ADP
cjfa-41519	181	15	having	have	VERB
cjfa-41519	181	16	a	a	DET
cjfa-41519	181	17	standardized	standardized	ADJ
cjfa-41519	181	18	set	set	NOUN
cjfa-41519	181	19	of	of	ADP
cjfa-41519	181	20	accounting	accounting	NOUN
cjfa-41519	181	21	practices	practice	NOUN
cjfa-41519	181	22	across	across	ADP
cjfa-41519	181	23	provinces	province	NOUN
cjfa-41519	181	24	.	.	PUNCT
cjfa-41519	182	1	baker	baker	PROPN
cjfa-41519	182	2	and	and	CCONJ
cjfa-41519	182	3	rennie	rennie	PROPN
cjfa-41519	182	4	(	(	PUNCT
cjfa-41519	182	5	2018	2018	NUM
cjfa-41519	182	6	)	)	PUNCT
cjfa-41519	182	7	shed	shed	VERB
cjfa-41519	182	8	light	light	NOUN
cjfa-41519	182	9	on	on	ADP
cjfa-41519	182	10	the	the	DET
cjfa-41519	182	11	institutional	institutional	ADJ
cjfa-41519	182	12	aspect	aspect	NOUN
cjfa-41519	182	13	of	of	ADP
cjfa-41519	182	14	government	government	NOUN
cjfa-41519	182	15	accounting	accounting	NOUN
cjfa-41519	182	16	and	and	CCONJ
cjfa-41519	182	17	reveal	reveal	VERB
cjfa-41519	182	18	the	the	DET
cjfa-41519	182	19	role	role	NOUN
cjfa-41519	182	20	of	of	ADP
cjfa-41519	182	21	an	an	DET
cjfa-41519	182	22	influential	influential	ADJ
cjfa-41519	182	23	actor	actor	NOUN
cjfa-41519	182	24	,	,	PUNCT
cjfa-41519	182	25	the	the	DET
cjfa-41519	182	26	office	office	NOUN
cjfa-41519	182	27	of	of	ADP
cjfa-41519	182	28	the	the	DET
cjfa-41519	182	29	auditor	auditor	NOUN
cjfa-41519	182	30	-	-	PUNCT
cjfa-41519	182	31	general	general	NOUN
cjfa-41519	182	32	of	of	ADP
cjfa-41519	182	33	canada	canada	PROPN
cjfa-41519	182	34	,	,	PUNCT
cjfa-41519	182	35	in	in	ADP
cjfa-41519	182	36	the	the	DET
cjfa-41519	182	37	process	process	NOUN
cjfa-41519	182	38	of	of	ADP
cjfa-41519	182	39	the	the	DET
cjfa-41519	182	40	standardized	standardize	VERB
cjfa-41519	182	41	-	-	PUNCT
cjfa-41519	182	42	institutionalized	institutionalize	VERB
cjfa-41519	182	43	public	public	ADJ
cjfa-41519	182	44	sector	sector	NOUN
cjfa-41519	182	45	accounting	accounting	NOUN
cjfa-41519	182	46	practice	practice	NOUN
cjfa-41519	182	47	.	.	PUNCT
cjfa-41519	183	1	in	in	ADP
cjfa-41519	183	2	their	their	PRON
cjfa-41519	183	3	study	study	NOUN
cjfa-41519	183	4	published	publish	VERB
cjfa-41519	183	5	in	in	ADP
cjfa-41519	183	6	2017	2017	NUM
cjfa-41519	183	7	,	,	PUNCT
cjfa-41519	183	8	baker	baker	PROPN
cjfa-41519	183	9	and	and	CCONJ
cjfa-41519	183	10	rennie	rennie	PROPN
cjfa-41519	183	11	pointed	point	VERB
cjfa-41519	183	12	out	out	ADP
cjfa-41519	183	13	that	that	SCONJ
cjfa-41519	183	14	the	the	DET
cjfa-41519	183	15	government	government	NOUN
cjfa-41519	183	16	accounting	accounting	NOUN
cjfa-41519	183	17	practice	practice	NOUN
cjfa-41519	183	18	was	be	AUX
cjfa-41519	183	19	subject	subject	ADJ
cjfa-41519	183	20	to	to	ADP
cjfa-41519	183	21	deinstitutionalization	deinstitutionalization	NOUN
cjfa-41519	183	22	or	or	CCONJ
cjfa-41519	183	23	displacement	displacement	NOUN
cjfa-41519	183	24	.	.	PUNCT
cjfa-41519	184	1	for	for	ADP
cjfa-41519	184	2	the	the	DET
cjfa-41519	184	3	sake	sake	NOUN
cjfa-41519	184	4	of	of	ADP
cjfa-41519	184	5	transparency	transparency	NOUN
cjfa-41519	184	6	,	,	PUNCT
cjfa-41519	184	7	the	the	DET
cjfa-41519	184	8	province	province	NOUN
cjfa-41519	184	9	of	of	ADP
cjfa-41519	184	10	canada	canada	PROPN
cjfa-41519	184	11	adopted	adopt	VERB
cjfa-41519	184	12	the	the	DET
cjfa-41519	184	13	gross	gross	ADJ
cjfa-41519	184	14	basis	basis	NOUN
cjfa-41519	184	15	reporting	reporting	NOUN
cjfa-41519	184	16	of	of	ADP
cjfa-41519	184	17	revenue	revenue	NOUN
cjfa-41519	184	18	and	and	CCONJ
cjfa-41519	184	19	expenses	expense	NOUN
cjfa-41519	184	20	of	of	ADP
cjfa-41519	184	21	departments	department	NOUN
cjfa-41519	184	22	and	and	CCONJ
cjfa-41519	184	23	custom	custom	NOUN
cjfa-41519	184	24	offices	office	NOUN
cjfa-41519	184	25	and	and	CCONJ
cjfa-41519	184	26	deinstitutionalized	deinstitutionalize	VERB
cjfa-41519	184	27	the	the	DET
cjfa-41519	184	28	net	net	ADJ
cjfa-41519	184	29	basis	basis	NOUN
cjfa-41519	184	30	of	of	ADP
cjfa-41519	184	31	reporting	reporting	NOUN
cjfa-41519	184	32	.	.	PUNCT
cjfa-41519	185	1	the	the	DET
cjfa-41519	185	2	influence	influence	NOUN
cjfa-41519	185	3	for	for	ADP
cjfa-41519	185	4	such	such	ADJ
cjfa-41519	185	5	change	change	NOUN
cjfa-41519	185	6	came	come	VERB
cjfa-41519	185	7	from	from	ADP
cjfa-41519	185	8	another	another	DET
cjfa-41519	185	9	country	country	NOUN
cjfa-41519	185	10	outside	outside	ADP
cjfa-41519	185	11	canadian	canadian	ADJ
cjfa-41519	185	12	jurisdiction	jurisdiction	NOUN
cjfa-41519	185	13	(	(	PUNCT
cjfa-41519	185	14	baker	baker	PROPN
cjfa-41519	185	15	&	&	CCONJ
cjfa-41519	185	16	rennie	rennie	PROPN
cjfa-41519	185	17	,	,	PUNCT
cjfa-41519	185	18	2017	2017	NUM
cjfa-41519	185	19	)	)	PUNCT
cjfa-41519	185	20	.	.	PUNCT
cjfa-41519	186	1	their	their	PRON
cjfa-41519	186	2	findings	finding	NOUN
cjfa-41519	186	3	indicate	indicate	VERB
cjfa-41519	186	4	that	that	SCONJ
cjfa-41519	186	5	canadian	canadian	ADJ
cjfa-41519	186	6	government	government	NOUN
cjfa-41519	186	7	accounting	accounting	NOUN
cjfa-41519	186	8	is	be	AUX
cjfa-41519	186	9	an	an	DET
cjfa-41519	186	10	institutionalized	institutionalized	ADJ
cjfa-41519	186	11	practice	practice	NOUN
cjfa-41519	186	12	that	that	PRON
cjfa-41519	186	13	reflects	reflect	VERB
cjfa-41519	186	14	both	both	CCONJ
cjfa-41519	186	15	national	national	ADJ
cjfa-41519	186	16	and	and	CCONJ
cjfa-41519	186	17	international	international	ADJ
cjfa-41519	186	18	influences	influence	NOUN
cjfa-41519	186	19	.	.	PUNCT
cjfa-41519	187	1	taken	take	VERB
cjfa-41519	187	2	together	together	ADV
cjfa-41519	187	3	,	,	PUNCT
cjfa-41519	187	4	baker	baker	PROPN
cjfa-41519	187	5	and	and	CCONJ
cjfa-41519	187	6	rennie	rennie	PROPN
cjfa-41519	187	7	have	have	VERB
cjfa-41519	187	8	advanced	advanced	ADJ
cjfa-41519	187	9	knowledge	knowledge	NOUN
cjfa-41519	187	10	of	of	ADP
cjfa-41519	187	11	canadian	canadian	ADJ
cjfa-41519	187	12	government	government	NOUN
cjfa-41519	187	13	accounting	account	VERB
cjfa-41519	187	14	by	by	ADP
cjfa-41519	187	15	exploring	explore	VERB
cjfa-41519	187	16	it	it	PRON
cjfa-41519	187	17	to	to	PART
cjfa-41519	187	18	reflect	reflect	VERB
cjfa-41519	187	19	regulations	regulation	NOUN
cjfa-41519	187	20	,	,	PUNCT
cjfa-41519	187	21	standards	standard	NOUN
cjfa-41519	187	22	,	,	PUNCT
cjfa-41519	187	23	institutions	institution	NOUN
cjfa-41519	187	24	and	and	CCONJ
cjfa-41519	187	25	legitimizations	legitimization	NOUN
cjfa-41519	187	26	.	.	PUNCT
cjfa-41519	188	1	among	among	ADP
cjfa-41519	188	2	other	other	ADJ
cjfa-41519	188	3	articles	article	NOUN
cjfa-41519	188	4	concentrated	concentrate	VERB
cjfa-41519	188	5	on	on	ADP
cjfa-41519	188	6	the	the	DET
cjfa-41519	188	7	canadian	canadian	ADJ
cjfa-41519	188	8	government	government	NOUN
cjfa-41519	188	9	’s	’s	PART
cjfa-41519	188	10	financial	financial	ADJ
cjfa-41519	188	11	accounting	accounting	NOUN
cjfa-41519	188	12	,	,	PUNCT
cjfa-41519	188	13	lin	lin	PROPN
cjfa-41519	188	14	et	et	PROPN
cjfa-41519	188	15	al	al	PROPN
cjfa-41519	188	16	.	.	PROPN
cjfa-41519	189	1	(	(	PUNCT
cjfa-41519	189	2	1993	1993	NUM
cjfa-41519	189	3	)	)	PUNCT
cjfa-41519	189	4	examined	examine	VERB
cjfa-41519	189	5	the	the	DET
cjfa-41519	189	6	extent	extent	NOUN
cjfa-41519	189	7	of	of	ADP
cjfa-41519	189	8	compliance	compliance	NOUN
cjfa-41519	189	9	with	with	ADP
cjfa-41519	189	10	the	the	DET
cjfa-41519	189	11	public	public	ADJ
cjfa-41519	189	12	sector	sector	NOUN
cjfa-41519	189	13	accounting	accounting	NOUN
cjfa-41519	189	14	and	and	CCONJ
cjfa-41519	189	15	auditing	auditing	NOUN
cjfa-41519	189	16	committee	committee	NOUN
cjfa-41519	189	17	’s	’s	PART
cjfa-41519	189	18	(	(	PUNCT
cjfa-41519	189	19	psaac	psaac	NOUN
cjfa-41519	189	20	)	)	PUNCT
cjfa-41519	189	21	statement	statement	NOUN
cjfa-41519	189	22	psacs	psacs	PROPN
cjfa-41519	189	23	3	3	NUM
cjfa-41519	189	24	and	and	CCONJ
cjfa-41519	189	25	44	44	NUM
cjfa-41519	189	26	by	by	ADP
cjfa-41519	189	27	senior	senior	ADJ
cjfa-41519	189	28	governments	government	NOUN
cjfa-41519	189	29	in	in	ADP
cjfa-41519	189	30	canada	canada	PROPN
cjfa-41519	189	31	.	.	PUNCT
cjfa-41519	190	1	they	they	PRON
cjfa-41519	190	2	further	far	ADV
cjfa-41519	190	3	examined	examine	VERB
cjfa-41519	190	4	the	the	DET
cjfa-41519	190	5	effect	effect	NOUN
cjfa-41519	190	6	of	of	ADP
cjfa-41519	190	7	psaac	psaac	NOUN
cjfa-41519	190	8	’s	’s	PART
cjfa-41519	190	9	recommendations	recommendation	NOUN
cjfa-41519	190	10	on	on	ADP
cjfa-41519	190	11	government	government	NOUN
cjfa-41519	190	12	accounting	accounting	NOUN
cjfa-41519	190	13	and	and	CCONJ
cjfa-41519	190	14	reporting	reporting	NOUN
cjfa-41519	190	15	and	and	CCONJ
cjfa-41519	190	16	identified	identify	VERB
cjfa-41519	190	17	the	the	DET
cjfa-41519	190	18	significant	significant	ADJ
cjfa-41519	190	19	areas	area	NOUN
cjfa-41519	190	20	of	of	ADP
cjfa-41519	190	21	non	non	NOUN
cjfa-41519	190	22	-	-	NOUN
cjfa-41519	190	23	compliance	compliance	NOUN
cjfa-41519	190	24	in	in	ADP
cjfa-41519	190	25	current	current	ADJ
cjfa-41519	190	26	practice	practice	NOUN
cjfa-41519	190	27	.	.	PUNCT
cjfa-41519	191	1	by	by	ADP
cjfa-41519	191	2	a	a	DET
cjfa-41519	191	3	similar	similar	ADJ
cjfa-41519	191	4	token	token	NOUN
cjfa-41519	191	5	,	,	PUNCT
cjfa-41519	191	6	lin	lin	PROPN
cjfa-41519	191	7	(	(	PUNCT
cjfa-41519	191	8	1993	1993	NUM
cjfa-41519	191	9	)	)	PUNCT
cjfa-41519	191	10	reveals	reveal	VERB
cjfa-41519	191	11	the	the	DET
cjfa-41519	191	12	canadian	canadian	ADJ
cjfa-41519	191	13	experience	experience	NOUN
cjfa-41519	191	14	of	of	ADP
cjfa-41519	191	15	establishing	establish	VERB
cjfa-41519	191	16	accounting	accounting	NOUN
cjfa-41519	191	17	and	and	CCONJ
cjfa-41519	191	18	auditing	auditing	NOUN
cjfa-41519	191	19	standards	standard	NOUN
cjfa-41519	191	20	for	for	ADP
cjfa-41519	191	21	the	the	DET
cjfa-41519	191	22	public	public	ADJ
cjfa-41519	191	23	sector	sector	NOUN
cjfa-41519	191	24	to	to	PART
cjfa-41519	191	25	improve	improve	VERB
cjfa-41519	191	26	the	the	DET
cjfa-41519	191	27	government	government	NOUN
cjfa-41519	191	28	financial	financial	ADJ
cjfa-41519	191	29	practices	practice	NOUN
cjfa-41519	191	30	in	in	ADP
cjfa-41519	191	31	the	the	DET
cjfa-41519	191	32	country	country	NOUN
cjfa-41519	191	33	.	.	PUNCT
cjfa-41519	192	1	lin	lin	PROPN
cjfa-41519	192	2	’s	’s	PART
cjfa-41519	192	3	(	(	PUNCT
cjfa-41519	192	4	1993	1993	NUM
cjfa-41519	192	5	)	)	PUNCT
cjfa-41519	192	6	study	study	NOUN
cjfa-41519	192	7	reported	report	VERB
cjfa-41519	192	8	that	that	SCONJ
cjfa-41519	192	9	the	the	DET
cjfa-41519	192	10	voluntary	voluntary	ADJ
cjfa-41519	192	11	nature	nature	NOUN
cjfa-41519	192	12	of	of	ADP
cjfa-41519	192	13	some	some	DET
cjfa-41519	192	14	psaac	psaac	ADJ
cjfa-41519	192	15	statements	statement	NOUN
cjfa-41519	192	16	makes	make	VERB
cjfa-41519	192	17	the	the	DET
cjfa-41519	192	18	application	application	NOUN
cjfa-41519	192	19	of	of	ADP
cjfa-41519	192	20	those	those	PRON
cjfa-41519	192	21	in	in	ADP
cjfa-41519	192	22	the	the	DET
cjfa-41519	192	23	public	public	ADJ
cjfa-41519	192	24	sector	sector	NOUN
cjfa-41519	192	25	more	more	ADV
cjfa-41519	192	26	challenging	challenging	ADJ
cjfa-41519	192	27	.	.	PUNCT
cjfa-41519	193	1	moreover	moreover	ADV
cjfa-41519	193	2	,	,	PUNCT
cjfa-41519	193	3	the	the	DET
cjfa-41519	193	4	notion	notion	NOUN
cjfa-41519	193	5	to	to	PART
cjfa-41519	193	6	be	be	AUX
cjfa-41519	193	7	aligned	align	VERB
cjfa-41519	193	8	with	with	ADP
cjfa-41519	193	9	jurisdiction	jurisdiction	NOUN
cjfa-41519	193	10	-	-	PUNCT
cjfa-41519	193	11	wide	wide	ADJ
cjfa-41519	193	12	accountability	accountability	NOUN
cjfa-41519	193	13	principles	principle	NOUN
cjfa-41519	193	14	makes	make	VERB
cjfa-41519	193	15	public	public	ADJ
cjfa-41519	193	16	sector	sector	NOUN
cjfa-41519	193	17	accounting	account	VERB
cjfa-41519	193	18	even	even	ADV
cjfa-41519	193	19	more	more	ADV
cjfa-41519	193	20	challenging	challenging	ADJ
cjfa-41519	193	21	.	.	PUNCT
cjfa-41519	194	1	whereas	whereas	SCONJ
cjfa-41519	194	2	most	most	ADJ
cjfa-41519	194	3	articles	article	NOUN
cjfa-41519	194	4	that	that	PRON
cjfa-41519	194	5	focused	focus	VERB
cjfa-41519	194	6	on	on	ADP
cjfa-41519	194	7	financial	financial	ADJ
cjfa-41519	194	8	accounting	accounting	NOUN
cjfa-41519	194	9	studied	study	VERB
cjfa-41519	194	10	reporting	reporting	NOUN
cjfa-41519	194	11	practices	practice	NOUN
cjfa-41519	194	12	in	in	ADP
cjfa-41519	194	13	general	general	ADJ
cjfa-41519	194	14	,	,	PUNCT
cjfa-41519	194	15	one	one	NUM
cjfa-41519	194	16	study	study	NOUN
cjfa-41519	194	17	,	,	PUNCT
cjfa-41519	194	18	baker	baker	PROPN
cjfa-41519	194	19	and	and	CCONJ
cjfa-41519	194	20	rennie	rennie	PROPN
cjfa-41519	194	21	(	(	PUNCT
cjfa-41519	194	22	2011	2011	NUM
cjfa-41519	194	23	)	)	PUNCT
cjfa-41519	194	24	,	,	PUNCT
cjfa-41519	194	25	shed	shed	VERB
cjfa-41519	194	26	light	light	NOUN
cjfa-41519	194	27	on	on	ADP
cjfa-41519	194	28	a	a	DET
cjfa-41519	194	29	specific	specific	ADJ
cjfa-41519	194	30	account	account	NOUN
cjfa-41519	194	31	of	of	ADP
cjfa-41519	194	32	a	a	DET
cjfa-41519	194	33	balance	balance	NOUN
cjfa-41519	194	34	sheet	sheet	NOUN
cjfa-41519	194	35	item	item	NOUN
cjfa-41519	194	36	.	.	PUNCT
cjfa-41519	195	1	these	these	DET
cjfa-41519	195	2	findings	finding	NOUN
cjfa-41519	195	3	indicate	indicate	VERB
cjfa-41519	195	4	that	that	SCONJ
cjfa-41519	195	5	only	only	ADV
cjfa-41519	195	6	one	one	NUM
cjfa-41519	195	7	study	study	NOUN
cjfa-41519	195	8	4	4	NUM
cjfa-41519	195	9	 	 	SPACE
cjfa-41519	195	10	psacs	psac	NOUN
cjfa-41519	195	11	3	3	NUM
cjfa-41519	195	12	(	(	PUNCT
cjfa-41519	195	13	1986	1986	NUM
cjfa-41519	195	14	)	)	PUNCT
cjfa-41519	195	15	‘	'	PUNCT
cjfa-41519	195	16	general	general	ADJ
cjfa-41519	195	17	standards	standard	NOUN
cjfa-41519	195	18	of	of	ADP
cjfa-41519	195	19	financial	financial	ADJ
cjfa-41519	195	20	statements	statement	NOUN
cjfa-41519	195	21	presentation	presentation	NOUN
cjfa-41519	195	22	for	for	ADP
cjfa-41519	195	23	governments	government	NOUN
cjfa-41519	195	24	’	'	PUNCT
cjfa-41519	195	25	;	;	PUNCT
cjfa-41519	195	26	and	and	CCONJ
cjfa-41519	195	27	psacs	psac	NOUN
cjfa-41519	195	28	4	4	NUM
cjfa-41519	195	29	(	(	PUNCT
cjfa-41519	195	30	1988	1988	NUM
cjfa-41519	195	31	)	)	PUNCT
cjfa-41519	195	32	‘	'	PUNCT
cjfa-41519	195	33	defining	define	VERB
cjfa-41519	195	34	the	the	DET
cjfa-41519	195	35	government	government	NOUN
cjfa-41519	195	36	reporting	reporting	NOUN
cjfa-41519	195	37	entity	entity	NOUN
cjfa-41519	195	38	.	.	PUNCT
cjfa-41519	195	39	’	'	PUNCT
cjfa-41519	196	1	canadian	canadian	ADJ
cjfa-41519	196	2	government	government	NOUN
cjfa-41519	196	3	accounting	accounting	NOUN
cjfa-41519	196	4	:	:	PUNCT
cjfa-41519	196	5	a	a	DET
cjfa-41519	196	6	systematic	systematic	ADJ
cjfa-41519	196	7	review	review	NOUN
cjfa-41519	196	8	8585	8585	NUM
cjfa-41519	196	9	has	have	AUX
cjfa-41519	196	10	been	be	AUX
cjfa-41519	196	11	done	do	VERB
cjfa-41519	196	12	in	in	ADP
cjfa-41519	196	13	the	the	DET
cjfa-41519	196	14	liabilities	liability	NOUN
cjfa-41519	196	15	area	area	NOUN
cjfa-41519	196	16	,	,	PUNCT
cjfa-41519	196	17	examining	examine	VERB
cjfa-41519	196	18	net	net	ADJ
cjfa-41519	196	19	debt	debt	NOUN
cjfa-41519	196	20	(	(	PUNCT
cjfa-41519	196	21	section	section	NOUN
cjfa-41519	196	22	1.5	1.5	NUM
cjfa-41519	196	23	,	,	PUNCT
cjfa-41519	196	24	ps	ps	PROPN
cjfa-41519	196	25	1000	1000	NUM
cjfa-41519	196	26	and	and	CCONJ
cjfa-41519	196	27	ps	ps	PROPN
cjfa-41519	196	28	3200	3200	NUM
cjfa-41519	196	29	)	)	PUNCT
cjfa-41519	196	30	.	.	PUNCT
cjfa-41519	197	1	however	however	ADV
cjfa-41519	197	2	,	,	PUNCT
cjfa-41519	197	3	opportunities	opportunity	NOUN
cjfa-41519	197	4	are	be	AUX
cjfa-41519	197	5	still	still	ADV
cjfa-41519	197	6	there	there	ADV
cjfa-41519	197	7	to	to	PART
cjfa-41519	197	8	investigate	investigate	VERB
cjfa-41519	197	9	other	other	ADJ
cjfa-41519	197	10	balance	balance	NOUN
cjfa-41519	197	11	sheet	sheet	NOUN
cjfa-41519	197	12	items	item	NOUN
cjfa-41519	197	13	and	and	CCONJ
cjfa-41519	197	14	the	the	DET
cjfa-41519	197	15	statement	statement	NOUN
cjfa-41519	197	16	of	of	ADP
cjfa-41519	197	17	financial	financial	ADJ
cjfa-41519	197	18	operation	operation	NOUN
cjfa-41519	197	19	.	.	PUNCT
cjfa-41519	198	1	the	the	DET
cjfa-41519	198	2	subsequent	subsequent	ADJ
cjfa-41519	198	3	thematic	thematic	ADJ
cjfa-41519	198	4	analysis	analysis	NOUN
cjfa-41519	198	5	of	of	ADP
cjfa-41519	198	6	the	the	DET
cjfa-41519	198	7	review	review	NOUN
cjfa-41519	198	8	paper	paper	NOUN
cjfa-41519	198	9	was	be	AUX
cjfa-41519	198	10	done	do	VERB
cjfa-41519	198	11	using	use	VERB
cjfa-41519	198	12	the	the	DET
cjfa-41519	198	13	lens	lens	NOUN
cjfa-41519	198	14	of	of	ADP
cjfa-41519	198	15	managerial	managerial	ADJ
cjfa-41519	198	16	accounting	accounting	NOUN
cjfa-41519	198	17	.	.	PUNCT
cjfa-41519	199	1	in	in	ADP
cjfa-41519	199	2	contrast	contrast	NOUN
cjfa-41519	199	3	to	to	ADP
cjfa-41519	199	4	financial	financial	ADJ
cjfa-41519	199	5	accounting	accounting	NOUN
cjfa-41519	199	6	studies	study	NOUN
cjfa-41519	199	7	,	,	PUNCT
cjfa-41519	199	8	management	management	NOUN
cjfa-41519	199	9	accounting	accounting	NOUN
cjfa-41519	199	10	studies	study	NOUN
cjfa-41519	199	11	are	be	AUX
cjfa-41519	199	12	diverse	diverse	ADJ
cjfa-41519	199	13	and	and	CCONJ
cjfa-41519	199	14	cover	cover	VERB
cjfa-41519	199	15	many	many	ADJ
cjfa-41519	199	16	disciplinary	disciplinary	ADJ
cjfa-41519	199	17	topics	topic	NOUN
cjfa-41519	199	18	,	,	PUNCT
cjfa-41519	199	19	such	such	ADJ
cjfa-41519	199	20	as	as	ADP
cjfa-41519	199	21	budgeting	budgeting	NOUN
cjfa-41519	199	22	,	,	PUNCT
cjfa-41519	199	23	costing	costing	NOUN
cjfa-41519	199	24	,	,	PUNCT
cjfa-41519	199	25	and	and	CCONJ
cjfa-41519	199	26	performance	performance	NOUN
cjfa-41519	199	27	measurement	measurement	NOUN
cjfa-41519	199	28	.	.	PUNCT
cjfa-41519	200	1	hence	hence	ADV
cjfa-41519	200	2	,	,	PUNCT
cjfa-41519	200	3	we	we	PRON
cjfa-41519	200	4	can	can	AUX
cjfa-41519	200	5	state	state	VERB
cjfa-41519	200	6	that	that	SCONJ
cjfa-41519	200	7	the	the	DET
cjfa-41519	200	8	diverseness	diverseness	NOUN
cjfa-41519	200	9	of	of	ADP
cjfa-41519	200	10	management	management	NOUN
cjfa-41519	200	11	accounting	accounting	NOUN
cjfa-41519	200	12	is	be	AUX
cjfa-41519	200	13	common	common	ADJ
cjfa-41519	200	14	across	across	ADP
cjfa-41519	200	15	economies	economy	NOUN
cjfa-41519	200	16	.	.	PUNCT
cjfa-41519	201	1	this	this	DET
cjfa-41519	201	2	finding	finding	NOUN
cjfa-41519	201	3	is	be	AUX
cjfa-41519	201	4	consistent	consistent	ADJ
cjfa-41519	201	5	with	with	ADP
cjfa-41519	201	6	prior	prior	ADJ
cjfa-41519	201	7	reviews	review	NOUN
cjfa-41519	201	8	in	in	ADP
cjfa-41519	201	9	public	public	ADJ
cjfa-41519	201	10	sector	sector	NOUN
cjfa-41519	201	11	management	management	NOUN
cjfa-41519	201	12	accounting	accounting	NOUN
cjfa-41519	201	13	development	development	NOUN
cjfa-41519	201	14	(	(	PUNCT
cjfa-41519	201	15	van	van	PROPN
cjfa-41519	201	16	helden	helden	PROPN
cjfa-41519	201	17	&	&	CCONJ
cjfa-41519	201	18	uddin	uddin	PROPN
cjfa-41519	201	19	,	,	PUNCT
cjfa-41519	201	20	2016	2016	NUM
cjfa-41519	201	21	)	)	PUNCT
cjfa-41519	201	22	in	in	ADP
cjfa-41519	201	23	an	an	DET
cjfa-41519	201	24	emerging	emerge	VERB
cjfa-41519	201	25	economy	economy	NOUN
cjfa-41519	201	26	.	.	PUNCT
cjfa-41519	202	1	the	the	DET
cjfa-41519	202	2	most	most	ADV
cjfa-41519	202	3	studied	study	VERB
cjfa-41519	202	4	area	area	NOUN
cjfa-41519	202	5	is	be	AUX
cjfa-41519	202	6	budgeting	budget	VERB
cjfa-41519	202	7	.	.	PUNCT
cjfa-41519	203	1	auld	auld	AUX
cjfa-41519	203	2	(	(	PUNCT
cjfa-41519	203	3	1984	1984	NUM
cjfa-41519	203	4	)	)	PUNCT
cjfa-41519	203	5	applied	apply	VERB
cjfa-41519	203	6	the	the	DET
cjfa-41519	203	7	measure	measure	NOUN
cjfa-41519	203	8	of	of	ADP
cjfa-41519	203	9	prediction	prediction	NOUN
cjfa-41519	203	10	accuracy	accuracy	NOUN
cjfa-41519	203	11	to	to	PART
cjfa-41519	203	12	investigate	investigate	VERB
cjfa-41519	203	13	whether	whether	SCONJ
cjfa-41519	203	14	the	the	DET
cjfa-41519	203	15	prediction	prediction	NOUN
cjfa-41519	203	16	of	of	ADP
cjfa-41519	203	17	the	the	DET
cjfa-41519	203	18	national	national	ADJ
cjfa-41519	203	19	budget	budget	NOUN
cjfa-41519	203	20	has	have	AUX
cjfa-41519	203	21	improved	improve	VERB
cjfa-41519	203	22	over	over	ADP
cjfa-41519	203	23	time	time	NOUN
cjfa-41519	203	24	.	.	PUNCT
cjfa-41519	204	1	their	their	PRON
cjfa-41519	204	2	study	study	NOUN
cjfa-41519	204	3	suggests	suggest	VERB
cjfa-41519	204	4	that	that	SCONJ
cjfa-41519	204	5	the	the	DET
cjfa-41519	204	6	prediction	prediction	NOUN
cjfa-41519	204	7	accuracy	accuracy	NOUN
cjfa-41519	204	8	of	of	ADP
cjfa-41519	204	9	the	the	DET
cjfa-41519	204	10	canadian	canadian	ADJ
cjfa-41519	204	11	federal	federal	ADJ
cjfa-41519	204	12	budget	budget	NOUN
cjfa-41519	204	13	has	have	AUX
cjfa-41519	204	14	been	be	AUX
cjfa-41519	204	15	enhanced	enhance	VERB
cjfa-41519	204	16	since	since	SCONJ
cjfa-41519	204	17	after	after	SCONJ
cjfa-41519	204	18	the	the	DET
cjfa-41519	204	19	government	government	NOUN
cjfa-41519	204	20	started	start	VERB
cjfa-41519	204	21	to	to	PART
cjfa-41519	204	22	use	use	VERB
cjfa-41519	204	23	pre	pre	ADJ
cjfa-41519	204	24	-	-	ADJ
cjfa-41519	204	25	paying	pay	VERB
cjfa-41519	204	26	taxes	taxis	NOUN
cjfa-41519	204	27	based	base	VERB
cjfa-41519	204	28	on	on	ADP
cjfa-41519	204	29	the	the	DET
cjfa-41519	204	30	previous	previous	ADJ
cjfa-41519	204	31	year	year	NOUN
cjfa-41519	204	32	’s	’s	PART
cjfa-41519	204	33	taxable	taxable	ADJ
cjfa-41519	204	34	income	income	NOUN
cjfa-41519	204	35	.	.	PUNCT
cjfa-41519	205	1	more	more	ADV
cjfa-41519	205	2	recently	recently	ADV
cjfa-41519	205	3	,	,	PUNCT
cjfa-41519	205	4	chan	chan	PROPN
cjfa-41519	205	5	(	(	PUNCT
cjfa-41519	205	6	2004	2004	NUM
cjfa-41519	205	7	)	)	PUNCT
cjfa-41519	205	8	surveyed	survey	VERB
cjfa-41519	205	9	selected	select	VERB
cjfa-41519	205	10	municipal	municipal	ADJ
cjfa-41519	205	11	government	government	NOUN
cjfa-41519	205	12	’s	’s	PART
cjfa-41519	205	13	capital	capital	NOUN
cjfa-41519	205	14	budgeting	budgeting	NOUN
cjfa-41519	205	15	policies	policy	NOUN
cjfa-41519	205	16	and	and	CCONJ
cjfa-41519	205	17	techniques	technique	NOUN
cjfa-41519	205	18	.	.	PUNCT
cjfa-41519	206	1	this	this	DET
cjfa-41519	206	2	study	study	NOUN
cjfa-41519	206	3	reports	report	VERB
cjfa-41519	206	4	that	that	SCONJ
cjfa-41519	206	5	the	the	DET
cjfa-41519	206	6	canadian	canadian	ADJ
cjfa-41519	206	7	government	government	NOUN
cjfa-41519	206	8	uses	use	VERB
cjfa-41519	206	9	various	various	ADJ
cjfa-41519	206	10	capital	capital	NOUN
cjfa-41519	206	11	budgeting	budget	VERB
cjfa-41519	206	12	techniques	technique	NOUN
cjfa-41519	206	13	in	in	ADP
cjfa-41519	206	14	evaluating	evaluate	VERB
cjfa-41519	206	15	capital	capital	NOUN
cjfa-41519	206	16	projects	project	NOUN
cjfa-41519	206	17	.	.	PUNCT
cjfa-41519	207	1	the	the	DET
cjfa-41519	207	2	author	author	NOUN
cjfa-41519	207	3	criticized	criticize	VERB
cjfa-41519	207	4	the	the	DET
cjfa-41519	207	5	heavy	heavy	ADJ
cjfa-41519	207	6	use	use	NOUN
cjfa-41519	207	7	of	of	ADP
cjfa-41519	207	8	quantitative	quantitative	ADJ
cjfa-41519	207	9	measures	measure	NOUN
cjfa-41519	207	10	in	in	ADP
cjfa-41519	207	11	the	the	DET
cjfa-41519	207	12	assessment	assessment	NOUN
cjfa-41519	207	13	process	process	NOUN
cjfa-41519	207	14	.	.	PUNCT
cjfa-41519	208	1	one	one	NUM
cjfa-41519	208	2	of	of	ADP
cjfa-41519	208	3	the	the	DET
cjfa-41519	208	4	primary	primary	ADJ
cjfa-41519	208	5	intentions	intention	NOUN
cjfa-41519	208	6	of	of	ADP
cjfa-41519	208	7	government	government	NOUN
cjfa-41519	208	8	capital	capital	NOUN
cjfa-41519	208	9	projects	project	NOUN
cjfa-41519	208	10	is	be	AUX
cjfa-41519	208	11	social	social	ADJ
cjfa-41519	208	12	and	and	CCONJ
cjfa-41519	208	13	community	community	NOUN
cjfa-41519	208	14	improvements	improvement	NOUN
cjfa-41519	208	15	,	,	PUNCT
cjfa-41519	208	16	which	which	PRON
cjfa-41519	208	17	can	can	AUX
cjfa-41519	208	18	not	not	PART
cjfa-41519	208	19	be	be	AUX
cjfa-41519	208	20	measured	measure	VERB
cjfa-41519	208	21	using	use	VERB
cjfa-41519	208	22	financial	financial	ADJ
cjfa-41519	208	23	indicators	indicator	NOUN
cjfa-41519	208	24	.	.	PUNCT
cjfa-41519	209	1	hence	hence	ADV
cjfa-41519	209	2	,	,	PUNCT
cjfa-41519	209	3	chan	chan	PROPN
cjfa-41519	209	4	(	(	PUNCT
cjfa-41519	209	5	2004	2004	NUM
cjfa-41519	209	6	)	)	PUNCT
cjfa-41519	209	7	proposed	propose	VERB
cjfa-41519	209	8	a	a	DET
cjfa-41519	209	9	multi	multi	ADJ
cjfa-41519	209	10	-	-	ADJ
cjfa-41519	209	11	attribute	attribute	ADJ
cjfa-41519	209	12	decision	decision	NOUN
cjfa-41519	209	13	model	model	NOUN
cjfa-41519	209	14	that	that	PRON
cjfa-41519	209	15	factors	factor	NOUN
cjfa-41519	209	16	in	in	ADP
cjfa-41519	209	17	both	both	CCONJ
cjfa-41519	209	18	tangible	tangible	ADJ
cjfa-41519	209	19	and	and	CCONJ
cjfa-41519	209	20	intangible	intangible	ADJ
cjfa-41519	209	21	considerations	consideration	NOUN
cjfa-41519	209	22	.	.	PUNCT
cjfa-41519	210	1	the	the	DET
cjfa-41519	210	2	national	national	ADJ
cjfa-41519	210	3	budget	budget	NOUN
cjfa-41519	210	4	is	be	AUX
cjfa-41519	210	5	considered	consider	VERB
cjfa-41519	210	6	one	one	NUM
cjfa-41519	210	7	of	of	ADP
cjfa-41519	210	8	the	the	DET
cjfa-41519	210	9	communication	communication	NOUN
cjfa-41519	210	10	media	medium	NOUN
cjfa-41519	210	11	between	between	ADP
cjfa-41519	210	12	the	the	DET
cjfa-41519	210	13	public	public	NOUN
cjfa-41519	210	14	and	and	CCONJ
cjfa-41519	210	15	the	the	DET
cjfa-41519	210	16	government	government	NOUN
cjfa-41519	210	17	in	in	ADP
cjfa-41519	210	18	power	power	NOUN
cjfa-41519	210	19	.	.	PUNCT
cjfa-41519	211	1	hence	hence	ADV
cjfa-41519	211	2	,	,	PUNCT
cjfa-41519	211	3	the	the	DET
cjfa-41519	211	4	accountability	accountability	NOUN
cjfa-41519	211	5	and	and	CCONJ
cjfa-41519	211	6	transparency	transparency	NOUN
cjfa-41519	211	7	of	of	ADP
cjfa-41519	211	8	the	the	DET
cjfa-41519	211	9	budgeting	budgeting	NOUN
cjfa-41519	211	10	system	system	NOUN
cjfa-41519	211	11	are	be	AUX
cjfa-41519	211	12	crucial	crucial	ADJ
cjfa-41519	211	13	.	.	PUNCT
cjfa-41519	212	1	in	in	ADP
cjfa-41519	212	2	a	a	DET
cjfa-41519	212	3	similar	similar	ADJ
cjfa-41519	212	4	vein	vein	NOUN
cjfa-41519	212	5	,	,	PUNCT
cjfa-41519	212	6	busdy	busdy	NOUN
cjfa-41519	212	7	and	and	CCONJ
cjfa-41519	212	8	robson	robson	NOUN
cjfa-41519	212	9	(	(	PUNCT
cjfa-41519	212	10	2011	2011	NUM
cjfa-41519	212	11	)	)	PUNCT
cjfa-41519	212	12	surveyed	survey	VERB
cjfa-41519	212	13	different	different	ADJ
cjfa-41519	212	14	provinces	province	NOUN
cjfa-41519	212	15	to	to	PART
cjfa-41519	212	16	examine	examine	VERB
cjfa-41519	212	17	the	the	DET
cjfa-41519	212	18	quality	quality	NOUN
cjfa-41519	212	19	of	of	ADP
cjfa-41519	212	20	accountability	accountability	NOUN
cjfa-41519	212	21	and	and	CCONJ
cjfa-41519	212	22	transparency	transparency	NOUN
cjfa-41519	212	23	of	of	ADP
cjfa-41519	212	24	national	national	ADJ
cjfa-41519	212	25	revenue	revenue	NOUN
cjfa-41519	212	26	and	and	CCONJ
cjfa-41519	212	27	expenditure	expenditure	NOUN
cjfa-41519	212	28	budgets	budget	NOUN
cjfa-41519	212	29	.	.	PUNCT
cjfa-41519	213	1	their	their	PRON
cjfa-41519	213	2	results	result	NOUN
cjfa-41519	213	3	show	show	VERB
cjfa-41519	213	4	that	that	SCONJ
cjfa-41519	213	5	,	,	PUNCT
cjfa-41519	213	6	though	though	SCONJ
cjfa-41519	213	7	the	the	DET
cjfa-41519	213	8	canadian	canadian	ADJ
cjfa-41519	213	9	government	government	NOUN
cjfa-41519	213	10	’s	’s	PART
cjfa-41519	213	11	revenue	revenue	NOUN
cjfa-41519	213	12	and	and	CCONJ
cjfa-41519	213	13	expenditure	expenditure	NOUN
cjfa-41519	213	14	budgets	budget	NOUN
cjfa-41519	213	15	are	be	AUX
cjfa-41519	213	16	better	well	ADJ
cjfa-41519	213	17	than	than	ADP
cjfa-41519	213	18	other	other	ADJ
cjfa-41519	213	19	developed	developed	ADJ
cjfa-41519	213	20	countries	country	NOUN
cjfa-41519	213	21	,	,	PUNCT
cjfa-41519	213	22	there	there	PRON
cjfa-41519	213	23	is	be	VERB
cjfa-41519	213	24	still	still	ADV
cjfa-41519	213	25	a	a	DET
cjfa-41519	213	26	need	need	NOUN
cjfa-41519	213	27	for	for	SCONJ
cjfa-41519	213	28	a	a	DET
cjfa-41519	213	29	public	public	ADJ
cjfa-41519	213	30	account	account	NOUN
cjfa-41519	213	31	committee	committee	NOUN
cjfa-41519	213	32	to	to	PART
cjfa-41519	213	33	improve	improve	VERB
cjfa-41519	213	34	accountability	accountability	NOUN
cjfa-41519	213	35	and	and	CCONJ
cjfa-41519	213	36	transparency	transparency	NOUN
cjfa-41519	213	37	to	to	ADP
cjfa-41519	213	38	the	the	DET
cjfa-41519	213	39	next	next	ADJ
cjfa-41519	213	40	level	level	NOUN
cjfa-41519	213	41	.	.	PUNCT
cjfa-41519	214	1	nonetheless	nonetheless	ADV
cjfa-41519	214	2	,	,	PUNCT
cjfa-41519	214	3	the	the	DET
cjfa-41519	214	4	extent	extent	NOUN
cjfa-41519	214	5	of	of	ADP
cjfa-41519	214	6	transparency	transparency	NOUN
cjfa-41519	214	7	varies	vary	VERB
cjfa-41519	214	8	across	across	ADP
cjfa-41519	214	9	the	the	DET
cjfa-41519	214	10	provinces	province	NOUN
cjfa-41519	214	11	.	.	PUNCT
cjfa-41519	215	1	the	the	DET
cjfa-41519	215	2	revenue	revenue	NOUN
cjfa-41519	215	3	and	and	CCONJ
cjfa-41519	215	4	expenditure	expenditure	NOUN
cjfa-41519	215	5	budgets	budget	NOUN
cjfa-41519	215	6	are	be	AUX
cjfa-41519	215	7	much	much	ADV
cjfa-41519	215	8	more	more	ADV
cjfa-41519	215	9	detailed	detailed	ADJ
cjfa-41519	215	10	and	and	CCONJ
cjfa-41519	215	11	comparable	comparable	ADJ
cjfa-41519	215	12	in	in	ADP
cjfa-41519	215	13	ontario	ontario	PROPN
cjfa-41519	215	14	and	and	CCONJ
cjfa-41519	215	15	new	new	PROPN
cjfa-41519	215	16	brunswick	brunswick	PROPN
cjfa-41519	215	17	,	,	PUNCT
cjfa-41519	215	18	whereas	whereas	SCONJ
cjfa-41519	215	19	,	,	PUNCT
cjfa-41519	215	20	in	in	ADP
cjfa-41519	215	21	other	other	ADJ
cjfa-41519	215	22	provinces	province	NOUN
cjfa-41519	215	23	,	,	PUNCT
cjfa-41519	215	24	the	the	DET
cjfa-41519	215	25	presentation	presentation	NOUN
cjfa-41519	215	26	of	of	ADP
cjfa-41519	215	27	public	public	ADJ
cjfa-41519	215	28	accounts	account	NOUN
cjfa-41519	215	29	is	be	AUX
cjfa-41519	215	30	not	not	PART
cjfa-41519	215	31	that	that	ADV
cjfa-41519	215	32	straightforward	straightforward	ADJ
cjfa-41519	215	33	(	(	PUNCT
cjfa-41519	215	34	busby	busby	PROPN
cjfa-41519	215	35	&	&	CCONJ
cjfa-41519	215	36	robson	robson	PROPN
cjfa-41519	215	37	,	,	PUNCT
cjfa-41519	215	38	2013	2013	NUM
cjfa-41519	215	39	)	)	PUNCT
cjfa-41519	215	40	.	.	PUNCT
cjfa-41519	216	1	to	to	ADP
cjfa-41519	216	2	that	that	DET
cjfa-41519	216	3	end	end	NOUN
cjfa-41519	216	4	,	,	PUNCT
cjfa-41519	216	5	savoie	savoie	PROPN
cjfa-41519	216	6	(	(	PUNCT
cjfa-41519	216	7	1990	1990	NUM
cjfa-41519	216	8	)	)	PUNCT
cjfa-41519	216	9	stressed	stress	VERB
cjfa-41519	216	10	a	a	DET
cjfa-41519	216	11	particular	particular	ADJ
cjfa-41519	216	12	aspect	aspect	NOUN
cjfa-41519	216	13	of	of	ADP
cjfa-41519	216	14	budgeting	budgeting	NOUN
cjfa-41519	216	15	and	and	CCONJ
cjfa-41519	216	16	provided	provide	VERB
cjfa-41519	216	17	a	a	DET
cjfa-41519	216	18	historical	historical	ADJ
cjfa-41519	216	19	synopsis	synopsis	NOUN
cjfa-41519	216	20	of	of	ADP
cjfa-41519	216	21	three	three	NUM
cjfa-41519	216	22	different	different	ADJ
cjfa-41519	216	23	expenditure	expenditure	NOUN
cjfa-41519	216	24	budget	budget	NOUN
cjfa-41519	216	25	management	management	NOUN
cjfa-41519	216	26	t.	t.	PROPN
cjfa-41519	216	27	nasreen	nasreen	PROPN
cjfa-41519	216	28	,	,	PUNCT
cjfa-41519	216	29	r.	r.	PROPN
cjfa-41519	216	30	baker8686	baker8686	PROPN
cjfa-41519	216	31	systems	system	NOUN
cjfa-41519	216	32	:	:	PUNCT
cjfa-41519	216	33	the	the	DET
cjfa-41519	216	34	program	program	NOUN
cjfa-41519	216	35	planning	planning	NOUN
cjfa-41519	216	36	budgeting	budgeting	NOUN
cjfa-41519	216	37	system	system	NOUN
cjfa-41519	216	38	(	(	PUNCT
cjfa-41519	216	39	ppbs	ppb	NOUN
cjfa-41519	216	40	)	)	PUNCT
cjfa-41519	216	41	,	,	PUNCT
cjfa-41519	216	42	the	the	DET
cjfa-41519	216	43	policy	policy	NOUN
cjfa-41519	216	44	and	and	CCONJ
cjfa-41519	216	45	expenditure	expenditure	NOUN
cjfa-41519	216	46	management	management	NOUN
cjfa-41519	216	47	system	system	NOUN
cjfa-41519	216	48	(	(	PUNCT
cjfa-41519	216	49	pems	pem	NOUN
cjfa-41519	216	50	)	)	PUNCT
cjfa-41519	216	51	,	,	PUNCT
cjfa-41519	216	52	and	and	CCONJ
cjfa-41519	216	53	the	the	DET
cjfa-41519	216	54	expenditure	expenditure	NOUN
cjfa-41519	216	55	review	review	PROPN
cjfa-41519	216	56	committee	committee	PROPN
cjfa-41519	216	57	(	(	PUNCT
cjfa-41519	216	58	erc	erc	PROPN
cjfa-41519	216	59	)	)	PUNCT
cjfa-41519	216	60	.	.	PUNCT
cjfa-41519	217	1	this	this	DET
cjfa-41519	217	2	study	study	NOUN
cjfa-41519	217	3	alludes	allude	VERB
cjfa-41519	217	4	that	that	SCONJ
cjfa-41519	217	5	the	the	DET
cjfa-41519	217	6	complicated	complicated	ADJ
cjfa-41519	217	7	nature	nature	NOUN
cjfa-41519	217	8	of	of	ADP
cjfa-41519	217	9	government	government	NOUN
cjfa-41519	217	10	expenditure	expenditure	NOUN
cjfa-41519	217	11	budgets	budget	NOUN
cjfa-41519	217	12	can	can	AUX
cjfa-41519	217	13	merely	merely	ADV
cjfa-41519	217	14	be	be	AUX
cjfa-41519	217	15	dealt	deal	VERB
cjfa-41519	217	16	with	with	ADP
cjfa-41519	217	17	through	through	ADP
cjfa-41519	217	18	expenditure	expenditure	NOUN
cjfa-41519	217	19	management	management	NOUN
cjfa-41519	217	20	systems	system	NOUN
cjfa-41519	217	21	if	if	SCONJ
cjfa-41519	217	22	those	those	DET
cjfa-41519	217	23	technological	technological	ADJ
cjfa-41519	217	24	ideas	idea	NOUN
cjfa-41519	217	25	are	be	AUX
cjfa-41519	217	26	borrowed	borrow	VERB
cjfa-41519	217	27	elsewhere	elsewhere	ADV
cjfa-41519	217	28	.	.	PUNCT
cjfa-41519	218	1	those	those	DET
cjfa-41519	218	2	new	new	ADJ
cjfa-41519	218	3	technologies	technology	NOUN
cjfa-41519	218	4	were	be	AUX
cjfa-41519	218	5	brought	bring	VERB
cjfa-41519	218	6	in	in	ADP
cjfa-41519	218	7	as	as	ADP
cjfa-41519	218	8	part	part	NOUN
cjfa-41519	218	9	of	of	ADP
cjfa-41519	218	10	the	the	DET
cjfa-41519	218	11	political	political	ADJ
cjfa-41519	218	12	agenda	agenda	NOUN
cjfa-41519	218	13	for	for	ADP
cjfa-41519	218	14	national	national	ADJ
cjfa-41519	218	15	elections	election	NOUN
cjfa-41519	218	16	.	.	PUNCT
cjfa-41519	219	1	to	to	PART
cjfa-41519	219	2	be	be	AUX
cjfa-41519	219	3	operational	operational	ADJ
cjfa-41519	219	4	,	,	PUNCT
cjfa-41519	219	5	a	a	DET
cjfa-41519	219	6	process	process	NOUN
cjfa-41519	219	7	and	and	CCONJ
cjfa-41519	219	8	purpose	purpose	NOUN
cjfa-41519	219	9	-	-	PUNCT
cjfa-41519	219	10	oriented	orient	VERB
cjfa-41519	219	11	expenditure	expenditure	NOUN
cjfa-41519	219	12	management	management	NOUN
cjfa-41519	219	13	system	system	NOUN
cjfa-41519	219	14	is	be	AUX
cjfa-41519	219	15	suggested	suggest	VERB
cjfa-41519	219	16	by	by	ADP
cjfa-41519	219	17	the	the	DET
cjfa-41519	219	18	author	author	NOUN
cjfa-41519	219	19	.	.	PUNCT
cjfa-41519	220	1	the	the	DET
cjfa-41519	220	2	performance	performance	NOUN
cjfa-41519	220	3	evaluation	evaluation	NOUN
cjfa-41519	220	4	system	system	NOUN
cjfa-41519	220	5	is	be	AUX
cjfa-41519	220	6	a	a	DET
cjfa-41519	220	7	widely	widely	ADV
cjfa-41519	220	8	used	use	VERB
cjfa-41519	220	9	management	management	NOUN
cjfa-41519	220	10	accounting	accounting	NOUN
cjfa-41519	220	11	tool	tool	NOUN
cjfa-41519	220	12	for	for	ADP
cjfa-41519	220	13	coordinating	coordinate	VERB
cjfa-41519	220	14	and	and	CCONJ
cjfa-41519	220	15	organizing	organize	VERB
cjfa-41519	220	16	resources	resource	NOUN
cjfa-41519	220	17	aligned	align	VERB
cjfa-41519	220	18	with	with	ADP
cjfa-41519	220	19	objectives	objective	NOUN
cjfa-41519	220	20	and	and	CCONJ
cjfa-41519	220	21	goals	goal	NOUN
cjfa-41519	220	22	.	.	PUNCT
cjfa-41519	221	1	bourgault	bourgault	NOUN
cjfa-41519	221	2	,	,	PUNCT
cjfa-41519	221	3	dion	dion	NOUN
cjfa-41519	221	4	and	and	CCONJ
cjfa-41519	221	5	lemay	lemay	PROPN
cjfa-41519	221	6	(	(	PUNCT
cjfa-41519	221	7	1993	1993	NUM
cjfa-41519	221	8	)	)	PUNCT
cjfa-41519	221	9	explain	explain	VERB
cjfa-41519	221	10	how	how	SCONJ
cjfa-41519	221	11	the	the	DET
cjfa-41519	221	12	performance	performance	NOUN
cjfa-41519	221	13	measurement	measurement	NOUN
cjfa-41519	221	14	system	system	NOUN
cjfa-41519	221	15	of	of	ADP
cjfa-41519	221	16	the	the	DET
cjfa-41519	221	17	canadian	canadian	ADJ
cjfa-41519	221	18	federal	federal	ADJ
cjfa-41519	221	19	government	government	NOUN
cjfa-41519	221	20	developed	develop	VERB
cjfa-41519	221	21	a	a	DET
cjfa-41519	221	22	sense	sense	NOUN
cjfa-41519	221	23	of	of	ADP
cjfa-41519	221	24	collective	collective	ADJ
cjfa-41519	221	25	responsibility	responsibility	NOUN
cjfa-41519	221	26	among	among	ADP
cjfa-41519	221	27	deputy	deputy	NOUN
cjfa-41519	221	28	ministers	minister	NOUN
cjfa-41519	221	29	.	.	PUNCT
cjfa-41519	222	1	this	this	DET
cjfa-41519	222	2	sense	sense	NOUN
cjfa-41519	222	3	of	of	ADP
cjfa-41519	222	4	collectiveness	collectiveness	NOUN
cjfa-41519	222	5	has	have	AUX
cjfa-41519	222	6	resulted	result	VERB
cjfa-41519	222	7	in	in	ADP
cjfa-41519	222	8	solid	solid	ADJ
cjfa-41519	222	9	unity	unity	NOUN
cjfa-41519	222	10	with	with	ADP
cjfa-41519	222	11	the	the	DET
cjfa-41519	222	12	government	government	NOUN
cjfa-41519	222	13	as	as	ADP
cjfa-41519	222	14	a	a	DET
cjfa-41519	222	15	whole	whole	ADJ
cjfa-41519	222	16	(	(	PUNCT
cjfa-41519	222	17	bourgault	bourgault	NOUN
cjfa-41519	222	18	et	et	PROPN
cjfa-41519	222	19	al	al	PROPN
cjfa-41519	222	20	.	.	PROPN
cjfa-41519	222	21	,	,	PUNCT
cjfa-41519	222	22	1993	1993	NUM
cjfa-41519	222	23	)	)	PUNCT
cjfa-41519	222	24	and	and	CCONJ
cjfa-41519	222	25	brought	bring	VERB
cjfa-41519	222	26	modernity	modernity	NOUN
cjfa-41519	222	27	to	to	ADP
cjfa-41519	222	28	resource	resource	NOUN
cjfa-41519	222	29	management	management	NOUN
cjfa-41519	222	30	and	and	CCONJ
cjfa-41519	222	31	control	control	NOUN
cjfa-41519	222	32	systems	system	NOUN
cjfa-41519	222	33	.	.	PUNCT
cjfa-41519	223	1	understanding	understand	VERB
cjfa-41519	223	2	the	the	DET
cjfa-41519	223	3	nature	nature	NOUN
cjfa-41519	223	4	and	and	CCONJ
cjfa-41519	223	5	behaviour	behaviour	NOUN
cjfa-41519	223	6	of	of	ADP
cjfa-41519	223	7	costs	cost	NOUN
cjfa-41519	223	8	is	be	AUX
cjfa-41519	223	9	one	one	NUM
cjfa-41519	223	10	of	of	ADP
cjfa-41519	223	11	the	the	DET
cjfa-41519	223	12	fundamentals	fundamental	NOUN
cjfa-41519	223	13	of	of	ADP
cjfa-41519	223	14	an	an	DET
cjfa-41519	223	15	effective	effective	ADJ
cjfa-41519	223	16	management	management	NOUN
cjfa-41519	223	17	accounting	accounting	NOUN
cjfa-41519	223	18	system	system	NOUN
cjfa-41519	223	19	.	.	PUNCT
cjfa-41519	224	1	for	for	ADP
cjfa-41519	224	2	context	context	NOUN
cjfa-41519	224	3	,	,	PUNCT
cjfa-41519	224	4	brimberg	brimberg	NOUN
cjfa-41519	224	5	and	and	CCONJ
cjfa-41519	224	6	hurley	hurley	PROPN
cjfa-41519	224	7	(	(	PUNCT
cjfa-41519	224	8	2014	2014	NUM
cjfa-41519	224	9	)	)	PUNCT
cjfa-41519	224	10	stressed	stress	VERB
cjfa-41519	224	11	the	the	DET
cjfa-41519	224	12	importance	importance	NOUN
cjfa-41519	224	13	of	of	ADP
cjfa-41519	224	14	understanding	understand	VERB
cjfa-41519	224	15	the	the	DET
cjfa-41519	224	16	nature	nature	NOUN
cjfa-41519	224	17	of	of	ADP
cjfa-41519	224	18	government	government	NOUN
cjfa-41519	224	19	costs	cost	NOUN
cjfa-41519	224	20	in	in	ADP
cjfa-41519	224	21	managing	manage	VERB
cjfa-41519	224	22	lapsed	lapse	VERB
cjfa-41519	224	23	funding	funding	NOUN
cjfa-41519	224	24	.	.	PUNCT
cjfa-41519	225	1	they	they	PRON
cjfa-41519	225	2	examine	examine	VERB
cjfa-41519	225	3	the	the	DET
cjfa-41519	225	4	role	role	NOUN
cjfa-41519	225	5	of	of	ADP
cjfa-41519	225	6	the	the	DET
cjfa-41519	225	7	information	information	NOUN
cjfa-41519	225	8	system	system	NOUN
cjfa-41519	225	9	in	in	ADP
cjfa-41519	225	10	mitigating	mitigate	VERB
cjfa-41519	225	11	the	the	DET
cjfa-41519	225	12	lapsed	lapse	VERB
cjfa-41519	225	13	funding	funding	NOUN
cjfa-41519	225	14	of	of	ADP
cjfa-41519	225	15	the	the	DET
cjfa-41519	225	16	department	department	PROPN
cjfa-41519	225	17	of	of	ADP
cjfa-41519	225	18	national	national	PROPN
cjfa-41519	225	19	defense	defense	PROPN
cjfa-41519	225	20	(	(	PUNCT
cjfa-41519	225	21	dnd	dnd	NOUN
cjfa-41519	225	22	)	)	PUNCT
cjfa-41519	225	23	in	in	ADP
cjfa-41519	225	24	canada	canada	PROPN
cjfa-41519	225	25	and	and	CCONJ
cjfa-41519	225	26	suggest	suggest	VERB
cjfa-41519	225	27	that	that	SCONJ
cjfa-41519	225	28	,	,	PUNCT
cjfa-41519	225	29	in	in	ADP
cjfa-41519	225	30	addition	addition	NOUN
cjfa-41519	225	31	to	to	ADP
cjfa-41519	225	32	a	a	DET
cjfa-41519	225	33	better	well	ADJ
cjfa-41519	225	34	information	information	NOUN
cjfa-41519	225	35	system	system	NOUN
cjfa-41519	225	36	,	,	PUNCT
cjfa-41519	225	37	a	a	DET
cjfa-41519	225	38	deeper	deep	ADJ
cjfa-41519	225	39	understanding	understanding	NOUN
cjfa-41519	225	40	of	of	ADP
cjfa-41519	225	41	cost	cost	NOUN
cjfa-41519	225	42	behaviour	behaviour	NOUN
cjfa-41519	225	43	can	can	AUX
cjfa-41519	225	44	reduce	reduce	VERB
cjfa-41519	225	45	the	the	DET
cjfa-41519	225	46	uncertainty	uncertainty	NOUN
cjfa-41519	225	47	in	in	ADP
cjfa-41519	225	48	both	both	DET
cjfa-41519	225	49	operating	operate	VERB
cjfa-41519	225	50	and	and	CCONJ
cjfa-41519	225	51	capital	capital	NOUN
cjfa-41519	225	52	funds	fund	NOUN
cjfa-41519	225	53	.	.	PUNCT
cjfa-41519	226	1	as	as	ADP
cjfa-41519	226	2	a	a	DET
cjfa-41519	226	3	result	result	NOUN
cjfa-41519	226	4	,	,	PUNCT
cjfa-41519	226	5	the	the	DET
cjfa-41519	226	6	problem	problem	NOUN
cjfa-41519	226	7	of	of	ADP
cjfa-41519	226	8	lapsed	lapse	VERB
cjfa-41519	226	9	funding	funding	NOUN
cjfa-41519	226	10	will	will	AUX
cjfa-41519	226	11	gradually	gradually	ADV
cjfa-41519	226	12	decline	decline	VERB
cjfa-41519	226	13	(	(	PUNCT
cjfa-41519	226	14	brimberg	brimberg	PROPN
cjfa-41519	226	15	&	&	CCONJ
cjfa-41519	226	16	hurley	hurley	PROPN
cjfa-41519	226	17	,	,	PUNCT
cjfa-41519	226	18	2014	2014	NUM
cjfa-41519	226	19	)	)	PUNCT
cjfa-41519	226	20	.	.	PUNCT
cjfa-41519	227	1	similarly	similarly	ADV
cjfa-41519	227	2	,	,	PUNCT
cjfa-41519	227	3	fortin	fortin	PROPN
cjfa-41519	227	4	et	et	PROPN
cjfa-41519	227	5	al	al	PROPN
cjfa-41519	227	6	.	.	PROPN
cjfa-41519	228	1	(	(	PUNCT
cjfa-41519	228	2	2007	2007	NUM
cjfa-41519	228	3	)	)	PUNCT
cjfa-41519	228	4	unfold	unfold	VERB
cjfa-41519	228	5	the	the	DET
cjfa-41519	228	6	implementation	implementation	NOUN
cjfa-41519	228	7	of	of	ADP
cjfa-41519	228	8	activity	activity	NOUN
cjfa-41519	228	9	-	-	PUNCT
cjfa-41519	228	10	based	base	VERB
cjfa-41519	228	11	costing	costing	NOUN
cjfa-41519	228	12	in	in	ADP
cjfa-41519	228	13	a	a	DET
cjfa-41519	228	14	federal	federal	ADJ
cjfa-41519	228	15	government	government	NOUN
cjfa-41519	228	16	unit	unit	NOUN
cjfa-41519	228	17	and	and	CCONJ
cjfa-41519	228	18	shed	shed	VERB
cjfa-41519	228	19	light	light	NOUN
cjfa-41519	228	20	on	on	ADP
cjfa-41519	228	21	the	the	DET
cjfa-41519	228	22	importance	importance	NOUN
cjfa-41519	228	23	of	of	ADP
cjfa-41519	228	24	understanding	understand	VERB
cjfa-41519	228	25	the	the	DET
cjfa-41519	228	26	nature	nature	NOUN
cjfa-41519	228	27	of	of	ADP
cjfa-41519	228	28	costs	cost	NOUN
cjfa-41519	228	29	in	in	ADP
cjfa-41519	228	30	reducing	reduce	VERB
cjfa-41519	228	31	the	the	DET
cjfa-41519	228	32	budget	budget	NOUN
cjfa-41519	228	33	deficits	deficit	NOUN
cjfa-41519	228	34	.	.	PUNCT
cjfa-41519	229	1	as	as	ADP
cjfa-41519	229	2	part	part	NOUN
cjfa-41519	229	3	of	of	ADP
cjfa-41519	229	4	the	the	DET
cjfa-41519	229	5	modernization	modernization	NOUN
cjfa-41519	229	6	of	of	ADP
cjfa-41519	229	7	the	the	DET
cjfa-41519	229	8	comptrollership	comptrollership	NOUN
cjfa-41519	229	9	project	project	NOUN
cjfa-41519	229	10	,	,	PUNCT
cjfa-41519	229	11	in	in	ADP
cjfa-41519	229	12	1997	1997	NUM
cjfa-41519	229	13	,	,	PUNCT
cjfa-41519	229	14	the	the	DET
cjfa-41519	229	15	canadian	canadian	ADJ
cjfa-41519	229	16	federal	federal	ADJ
cjfa-41519	229	17	government	government	NOUN
cjfa-41519	229	18	adopted	adopt	VERB
cjfa-41519	229	19	activity	activity	NOUN
cjfa-41519	229	20	-	-	PUNCT
cjfa-41519	229	21	based	base	VERB
cjfa-41519	229	22	costing	costing	NOUN
cjfa-41519	229	23	to	to	PART
cjfa-41519	229	24	measure	measure	VERB
cjfa-41519	229	25	the	the	DET
cjfa-41519	229	26	cost	cost	NOUN
cjfa-41519	229	27	of	of	ADP
cjfa-41519	229	28	service	service	NOUN
cjfa-41519	229	29	more	more	ADV
cjfa-41519	229	30	accurately	accurately	ADV
cjfa-41519	229	31	.	.	PUNCT
cjfa-41519	230	1	this	this	DET
cjfa-41519	230	2	costing	cost	VERB
cjfa-41519	230	3	system	system	NOUN
cjfa-41519	230	4	resulted	result	VERB
cjfa-41519	230	5	in	in	ADP
cjfa-41519	230	6	better	well	ADJ
cjfa-41519	230	7	control	control	NOUN
cjfa-41519	230	8	over	over	ADP
cjfa-41519	230	9	accountability	accountability	NOUN
cjfa-41519	230	10	and	and	CCONJ
cjfa-41519	230	11	performance	performance	NOUN
cjfa-41519	230	12	measurement	measurement	NOUN
cjfa-41519	230	13	systems	system	NOUN
cjfa-41519	230	14	.	.	PUNCT
cjfa-41519	231	1	their	their	PRON
cjfa-41519	231	2	survey	survey	NOUN
cjfa-41519	231	3	-	-	PUNCT
cjfa-41519	231	4	based	base	VERB
cjfa-41519	231	5	quantitative	quantitative	ADJ
cjfa-41519	231	6	analysis	analysis	NOUN
cjfa-41519	231	7	provides	provide	VERB
cjfa-41519	231	8	evidence	evidence	NOUN
cjfa-41519	231	9	that	that	SCONJ
cjfa-41519	231	10	the	the	DET
cjfa-41519	231	11	adoption	adoption	NOUN
cjfa-41519	231	12	of	of	ADP
cjfa-41519	231	13	activity	activity	NOUN
cjfa-41519	231	14	-	-	PUNCT
cjfa-41519	231	15	based	base	VERB
cjfa-41519	231	16	costing	costing	NOUN
cjfa-41519	231	17	has	have	AUX
cjfa-41519	231	18	significantly	significantly	ADV
cjfa-41519	231	19	contributed	contribute	VERB
cjfa-41519	231	20	to	to	ADP
cjfa-41519	231	21	financial	financial	ADJ
cjfa-41519	231	22	improvements	improvement	NOUN
cjfa-41519	231	23	in	in	ADP
cjfa-41519	231	24	various	various	ADJ
cjfa-41519	231	25	government	government	NOUN
cjfa-41519	231	26	units	unit	NOUN
cjfa-41519	231	27	.	.	PUNCT
cjfa-41519	232	1	these	these	DET
cjfa-41519	232	2	study	study	NOUN
cjfa-41519	232	3	findings	finding	NOUN
cjfa-41519	232	4	indicate	indicate	VERB
cjfa-41519	232	5	that	that	SCONJ
cjfa-41519	232	6	management	management	NOUN
cjfa-41519	232	7	accounting	accounting	NOUN
cjfa-41519	232	8	tools	tool	NOUN
cjfa-41519	232	9	and	and	CCONJ
cjfa-41519	232	10	techniques	technique	NOUN
cjfa-41519	232	11	are	be	AUX
cjfa-41519	232	12	well	well	ADV
cjfa-41519	232	13	integrated	integrate	VERB
cjfa-41519	232	14	into	into	ADP
cjfa-41519	232	15	government	government	NOUN
cjfa-41519	232	16	operations	operation	NOUN
cjfa-41519	232	17	.	.	PUNCT
cjfa-41519	233	1	with	with	ADP
cjfa-41519	233	2	advancements	advancement	NOUN
cjfa-41519	233	3	in	in	ADP
cjfa-41519	233	4	the	the	DET
cjfa-41519	233	5	management	management	NOUN
cjfa-41519	233	6	accounting	accounting	NOUN
cjfa-41519	233	7	discipline	discipline	NOUN
cjfa-41519	233	8	,	,	PUNCT
cjfa-41519	233	9	the	the	DET
cjfa-41519	233	10	government	government	NOUN
cjfa-41519	233	11	accounting	accounting	NOUN
cjfa-41519	233	12	practice	practice	NOUN
cjfa-41519	233	13	embraces	embrace	VERB
cjfa-41519	233	14	a	a	DET
cjfa-41519	233	15	new	new	ADJ
cjfa-41519	233	16	and	and	CCONJ
cjfa-41519	233	17	modernized	modernized	ADJ
cjfa-41519	233	18	management	management	NOUN
cjfa-41519	233	19	accounting	accounting	NOUN
cjfa-41519	233	20	system	system	NOUN
cjfa-41519	233	21	.	.	PUNCT
cjfa-41519	234	1	canadian	canadian	ADJ
cjfa-41519	234	2	government	government	NOUN
cjfa-41519	234	3	accounting	accounting	NOUN
cjfa-41519	234	4	:	:	PUNCT
cjfa-41519	234	5	a	a	DET
cjfa-41519	234	6	systematic	systematic	ADJ
cjfa-41519	234	7	review	review	NOUN
cjfa-41519	234	8	8787	8787	NUM
cjfa-41519	234	9	which	which	DET
cjfa-41519	234	10	tier(s	tier(s	NOUN
cjfa-41519	234	11	)	)	PUNCT
cjfa-41519	234	12	of	of	ADP
cjfa-41519	234	13	government	government	NOUN
cjfa-41519	234	14	are	be	AUX
cjfa-41519	234	15	studied	study	VERB
cjfa-41519	234	16	which	which	DET
cjfa-41519	234	17	tier(s	tier(s	NOUN
cjfa-41519	234	18	)	)	PUNCT
cjfa-41519	234	19	of	of	ADP
cjfa-41519	234	20	government	government	NOUN
cjfa-41519	234	21	are	be	AUX
cjfa-41519	234	22	studied	study	VERB
cjfa-41519	234	23	in	in	ADP
cjfa-41519	234	24	that	that	DET
cjfa-41519	234	25	selected	select	VERB
cjfa-41519	234	26	literature?in	literature?in	NOUN
cjfa-41519	234	27	that	that	PRON
cjfa-41519	234	28	selected	select	VERB
cjfa-41519	234	29	literature	literature	NOUN
cjfa-41519	234	30	?	?	PUNCT
cjfa-41519	235	1	the	the	DET
cjfa-41519	235	2	subsequent	subsequent	ADJ
cjfa-41519	235	3	thematic	thematic	ADJ
cjfa-41519	235	4	analysis	analysis	NOUN
cjfa-41519	235	5	that	that	PRON
cjfa-41519	235	6	we	we	PRON
cjfa-41519	235	7	used	use	VERB
cjfa-41519	235	8	to	to	PART
cjfa-41519	235	9	understand	understand	VERB
cjfa-41519	235	10	government	government	NOUN
cjfa-41519	235	11	accounting	accounting	NOUN
cjfa-41519	235	12	practices	practice	NOUN
cjfa-41519	235	13	is	be	AUX
cjfa-41519	235	14	the	the	DET
cjfa-41519	235	15	tier	tier	NOUN
cjfa-41519	235	16	of	of	ADP
cjfa-41519	235	17	the	the	DET
cjfa-41519	235	18	government	government	NOUN
cjfa-41519	235	19	.	.	PUNCT
cjfa-41519	236	1	the	the	DET
cjfa-41519	236	2	federal	federal	ADJ
cjfa-41519	236	3	system	system	NOUN
cjfa-41519	236	4	of	of	ADP
cjfa-41519	236	5	canadian	canadian	ADJ
cjfa-41519	236	6	government	government	NOUN
cjfa-41519	236	7	comprises	comprise	VERB
cjfa-41519	236	8	fourteen	fourteen	NUM
cjfa-41519	236	9	senior	senior	ADJ
cjfa-41519	236	10	government	government	NOUN
cjfa-41519	236	11	units	unit	NOUN
cjfa-41519	236	12	–	–	PUNCT
cjfa-41519	236	13	one	one	NUM
cjfa-41519	236	14	federal	federal	ADJ
cjfa-41519	236	15	,	,	PUNCT
cjfa-41519	236	16	ten	ten	NUM
cjfa-41519	236	17	provincial	provincial	ADJ
cjfa-41519	236	18	,	,	PUNCT
cjfa-41519	236	19	and	and	CCONJ
cjfa-41519	236	20	three	three	NUM
cjfa-41519	236	21	territorial	territorial	ADJ
cjfa-41519	236	22	(	(	PUNCT
cjfa-41519	236	23	baker	baker	PROPN
cjfa-41519	236	24	&	&	CCONJ
cjfa-41519	236	25	rennie	rennie	PROPN
cjfa-41519	236	26	,	,	PUNCT
cjfa-41519	236	27	2018	2018	NUM
cjfa-41519	236	28	)	)	PUNCT
cjfa-41519	236	29	.	.	PUNCT
cjfa-41519	237	1	the	the	DET
cjfa-41519	237	2	local	local	ADJ
cjfa-41519	237	3	/	/	SYM
cjfa-41519	237	4	municipal	municipal	ADJ
cjfa-41519	237	5	units	unit	NOUN
cjfa-41519	237	6	are	be	AUX
cjfa-41519	237	7	constituted	constitute	VERB
cjfa-41519	237	8	under	under	ADP
cjfa-41519	237	9	each	each	DET
cjfa-41519	237	10	provincial	provincial	ADJ
cjfa-41519	237	11	and	and	CCONJ
cjfa-41519	237	12	territorial	territorial	ADJ
cjfa-41519	237	13	government	government	NOUN
cjfa-41519	237	14	.	.	PUNCT
cjfa-41519	238	1	all	all	DET
cjfa-41519	238	2	these	these	DET
cjfa-41519	238	3	14	14	NUM
cjfa-41519	238	4	senior	senior	ADJ
cjfa-41519	238	5	government	government	NOUN
cjfa-41519	238	6	and	and	CCONJ
cjfa-41519	238	7	local	local	ADJ
cjfa-41519	238	8	governments	government	NOUN
cjfa-41519	238	9	are	be	AUX
cjfa-41519	238	10	relying	rely	VERB
cjfa-41519	238	11	on	on	ADP
cjfa-41519	238	12	accounting	accounting	NOUN
cjfa-41519	238	13	system	system	NOUN
cjfa-41519	238	14	for	for	ADP
cjfa-41519	238	15	external	external	ADJ
cjfa-41519	238	16	reporting	reporting	NOUN
cjfa-41519	238	17	and	and	CCONJ
cjfa-41519	238	18	internal	internal	ADJ
cjfa-41519	238	19	management	management	NOUN
cjfa-41519	238	20	.	.	PUNCT
cjfa-41519	239	1	table	table	NOUN
cjfa-41519	239	2	3	3	NUM
cjfa-41519	239	3	lists	list	VERB
cjfa-41519	239	4	the	the	DET
cjfa-41519	239	5	papers	paper	NOUN
cjfa-41519	239	6	according	accord	VERB
cjfa-41519	239	7	to	to	ADP
cjfa-41519	239	8	the	the	DET
cjfa-41519	239	9	tier	tier	NOUN
cjfa-41519	239	10	of	of	ADP
cjfa-41519	239	11	the	the	DET
cjfa-41519	239	12	government	government	NOUN
cjfa-41519	239	13	covered	cover	VERB
cjfa-41519	239	14	.	.	PUNCT
cjfa-41519	240	1	table	table	NOUN
cjfa-41519	240	2	3	3	NUM
cjfa-41519	240	3	.	.	PUNCT
cjfa-41519	241	1	articles	article	NOUN
cjfa-41519	241	2	by	by	ADP
cjfa-41519	241	3	tier	tier	NOUN
cjfa-41519	241	4	of	of	ADP
cjfa-41519	241	5	the	the	DET
cjfa-41519	241	6	government	government	NOUN
cjfa-41519	241	7	tier(s	tier(s	NOUN
cjfa-41519	241	8	)	)	PUNCT
cjfa-41519	241	9	of	of	ADP
cjfa-41519	241	10	the	the	DET
cjfa-41519	241	11	government	government	NOUN
cjfa-41519	241	12	no	no	INTJ
cjfa-41519	241	13	.	.	PUNCT
cjfa-41519	241	14	of	of	ADP
cjfa-41519	241	15	articles	article	NOUN
cjfa-41519	241	16	percentage	percentage	NOUN
cjfa-41519	241	17	area	area	NOUN
cjfa-41519	241	18	focus	focus	VERB
cjfa-41519	241	19	federal	federal	ADJ
cjfa-41519	241	20	20	20	NUM
cjfa-41519	241	21	69.0	69.0	NUM
cjfa-41519	241	22	%	%	NOUN
cjfa-41519	241	23	the	the	DET
cjfa-41519	241	24	federal	federal	ADJ
cjfa-41519	241	25	budget	budget	NOUN
cjfa-41519	241	26	,	,	PUNCT
cjfa-41519	241	27	accounting	accounting	NOUN
cjfa-41519	241	28	reporting	reporting	NOUN
cjfa-41519	241	29	,	,	PUNCT
cjfa-41519	241	30	accounting	accounting	NOUN
cjfa-41519	241	31	evolution	evolution	NOUN
cjfa-41519	241	32	,	,	PUNCT
cjfa-41519	241	33	lapsed	lapse	VERB
cjfa-41519	241	34	fund	fund	NOUN
cjfa-41519	241	35	management	management	NOUN
cjfa-41519	241	36	.	.	PUNCT
cjfa-41519	242	1	provincial	provincial	ADJ
cjfa-41519	242	2	1	1	NUM
cjfa-41519	242	3	3.4	3.4	NUM
cjfa-41519	242	4	%	%	NOUN
cjfa-41519	242	5	measurement	measurement	NOUN
cjfa-41519	242	6	of	of	ADP
cjfa-41519	242	7	performance	performance	NOUN
cjfa-41519	242	8	in	in	ADP
cjfa-41519	242	9	an	an	DET
cjfa-41519	242	10	auditor	auditor	NOUN
cjfa-41519	242	11	general	general	NOUN
cjfa-41519	242	12	’s	’s	PART
cjfa-41519	242	13	office	office	PROPN
cjfa-41519	242	14	municipal	municipal	ADJ
cjfa-41519	242	15	2	2	NUM
cjfa-41519	242	16	6.9	6.9	NUM
cjfa-41519	242	17	%	%	NOUN
cjfa-41519	242	18	accounts	account	NOUN
cjfa-41519	242	19	for	for	ADP
cjfa-41519	242	20	both	both	CCONJ
cjfa-41519	242	21	tangibles	tangible	NOUN
cjfa-41519	242	22	and	and	CCONJ
cjfa-41519	242	23	intangibles	intangible	NOUN
cjfa-41519	242	24	,	,	PUNCT
cjfa-41519	242	25	the	the	DET
cjfa-41519	242	26	influence	influence	NOUN
cjfa-41519	242	27	of	of	ADP
cjfa-41519	242	28	intra	intra	ADJ
cjfa-41519	242	29	-	-	ADJ
cjfa-41519	242	30	organizational	organizational	ADJ
cjfa-41519	242	31	dynamics	dynamic	NOUN
cjfa-41519	242	32	on	on	ADP
cjfa-41519	242	33	accounting	accounting	NOUN
cjfa-41519	242	34	practice	practice	NOUN
cjfa-41519	242	35	multiple	multiple	ADJ
cjfa-41519	242	36	tiers	tier	NOUN
cjfa-41519	242	37	:	:	PUNCT
cjfa-41519	242	38	provincial	provincial	ADJ
cjfa-41519	242	39	and	and	CCONJ
cjfa-41519	242	40	federal	federal	ADJ
cjfa-41519	242	41	govt	govt	NOUN
cjfa-41519	242	42	1	1	NUM
cjfa-41519	242	43	3.4	3.4	NUM
cjfa-41519	242	44	%	%	NOUN
cjfa-41519	242	45	net	net	ADJ
cjfa-41519	242	46	debt	debt	NOUN
cjfa-41519	242	47	reporting	reporting	NOUN
cjfa-41519	242	48	govt	govt	NOUN
cjfa-41519	242	49	in	in	ADP
cjfa-41519	242	50	general	general	ADJ
cjfa-41519	242	51	(	(	PUNCT
cjfa-41519	242	52	without	without	ADP
cjfa-41519	242	53	making	make	VERB
cjfa-41519	242	54	any	any	DET
cjfa-41519	242	55	reference	reference	NOUN
cjfa-41519	242	56	of	of	ADP
cjfa-41519	242	57	any	any	DET
cjfa-41519	242	58	tier	tier	NOUN
cjfa-41519	242	59	5	5	NUM
cjfa-41519	242	60	17.2	17.2	NUM
cjfa-41519	242	61	%	%	NOUN
cjfa-41519	242	62	accrual	accrual	ADJ
cjfa-41519	242	63	accounting	accounting	NOUN
cjfa-41519	242	64	in	in	ADP
cjfa-41519	242	65	the	the	DET
cjfa-41519	242	66	public	public	ADJ
cjfa-41519	242	67	sector	sector	NOUN
cjfa-41519	242	68	total	total	NOUN
cjfa-41519	242	69	studies	study	NOUN
cjfa-41519	242	70	29	29	NUM
cjfa-41519	242	71	100.0	100.0	NUM
cjfa-41519	242	72	%	%	NOUN
cjfa-41519	242	73	s	s	PART
cjfa-41519	242	74	o	o	NOUN
cjfa-41519	242	75	u	u	NOUN
cjfa-41519	242	76	r	r	NOUN
cjfa-41519	242	77	c	c	NOUN
cjfa-41519	242	78	e	e	NOUN
cjfa-41519	242	79	:	:	PUNCT
cjfa-41519	242	80	compiled	compile	VERB
cjfa-41519	242	81	by	by	ADP
cjfa-41519	242	82	the	the	DET
cjfa-41519	242	83	authors	author	NOUN
cjfa-41519	242	84	based	base	VERB
cjfa-41519	242	85	on	on	ADP
cjfa-41519	242	86	the	the	DET
cjfa-41519	242	87	analysis	analysis	NOUN
cjfa-41519	242	88	of	of	ADP
cjfa-41519	242	89	articles	article	NOUN
cjfa-41519	242	90	by	by	ADP
cjfa-41519	242	91	the	the	DET
cjfa-41519	242	92	tier	tier	NOUN
cjfa-41519	242	93	of	of	ADP
cjfa-41519	242	94	the	the	DET
cjfa-41519	242	95	government	government	NOUN
cjfa-41519	242	96	.	.	PUNCT
cjfa-41519	243	1	the	the	DET
cjfa-41519	243	2	federal	federal	ADJ
cjfa-41519	243	3	government	government	NOUN
cjfa-41519	243	4	’s	’s	PART
cjfa-41519	243	5	accounting	accounting	NOUN
cjfa-41519	243	6	practice	practice	NOUN
cjfa-41519	243	7	is	be	AUX
cjfa-41519	243	8	one	one	NUM
cjfa-41519	243	9	of	of	ADP
cjfa-41519	243	10	the	the	DET
cjfa-41519	243	11	primary	primary	ADJ
cjfa-41519	243	12	foci	focus	NOUN
cjfa-41519	243	13	of	of	ADP
cjfa-41519	243	14	research	research	NOUN
cjfa-41519	243	15	in	in	ADP
cjfa-41519	243	16	this	this	DET
cjfa-41519	243	17	domain	domain	NOUN
cjfa-41519	243	18	.	.	PUNCT
cjfa-41519	244	1	a	a	DET
cjfa-41519	244	2	large	large	ADJ
cjfa-41519	244	3	number	number	NOUN
cjfa-41519	244	4	of	of	ADP
cjfa-41519	244	5	articles	article	NOUN
cjfa-41519	244	6	(	(	PUNCT
cjfa-41519	244	7	20	20	NUM
cjfa-41519	244	8	articles	article	NOUN
cjfa-41519	244	9	representing	represent	VERB
cjfa-41519	244	10	69	69	NUM
cjfa-41519	244	11	percent	percent	NOUN
cjfa-41519	244	12	of	of	ADP
cjfa-41519	244	13	the	the	DET
cjfa-41519	244	14	selected	select	VERB
cjfa-41519	244	15	papers	paper	NOUN
cjfa-41519	244	16	)	)	PUNCT
cjfa-41519	244	17	have	have	AUX
cjfa-41519	244	18	covered	cover	VERB
cjfa-41519	244	19	various	various	ADJ
cjfa-41519	244	20	accounting	accounting	NOUN
cjfa-41519	244	21	issues	issue	NOUN
cjfa-41519	244	22	in	in	ADP
cjfa-41519	244	23	federal	federal	ADJ
cjfa-41519	244	24	government	government	NOUN
cjfa-41519	244	25	accounting	accounting	NOUN
cjfa-41519	244	26	.	.	PUNCT
cjfa-41519	245	1	the	the	DET
cjfa-41519	245	2	emphasis	emphasis	NOUN
cjfa-41519	245	3	of	of	ADP
cjfa-41519	245	4	those	those	DET
cjfa-41519	245	5	papers	paper	NOUN
cjfa-41519	245	6	is	be	AUX
cjfa-41519	245	7	on	on	ADP
cjfa-41519	245	8	the	the	DET
cjfa-41519	245	9	federal	federal	ADJ
cjfa-41519	245	10	government	government	NOUN
cjfa-41519	245	11	’s	’s	PART
cjfa-41519	245	12	budgeting	budgeting	NOUN
cjfa-41519	245	13	and	and	CCONJ
cjfa-41519	245	14	reporting	reporting	NOUN
cjfa-41519	245	15	system	system	NOUN
cjfa-41519	245	16	(	(	PUNCT
cjfa-41519	245	17	busby	busby	PROPN
cjfa-41519	245	18	&	&	CCONJ
cjfa-41519	245	19	robson	robson	PROPN
cjfa-41519	245	20	,	,	PUNCT
cjfa-41519	245	21	2011	2011	NUM
cjfa-41519	245	22	,	,	PUNCT
cjfa-41519	245	23	2013	2013	NUM
cjfa-41519	245	24	)	)	PUNCT
cjfa-41519	245	25	,	,	PUNCT
cjfa-41519	245	26	fund	fund	NOUN
cjfa-41519	245	27	management	management	NOUN
cjfa-41519	245	28	(	(	PUNCT
cjfa-41519	245	29	brimberg	brimberg	PROPN
cjfa-41519	245	30	&	&	CCONJ
cjfa-41519	245	31	hurley	hurley	PROPN
cjfa-41519	245	32	,	,	PUNCT
cjfa-41519	245	33	2014	2014	NUM
cjfa-41519	245	34	;	;	PUNCT
cjfa-41519	245	35	stoney	stoney	PROPN
cjfa-41519	245	36	&	&	CCONJ
cjfa-41519	245	37	krawchenko	krawchenko	PROPN
cjfa-41519	245	38	,	,	PUNCT
cjfa-41519	245	39	2012	2012	NUM
cjfa-41519	245	40	)	)	PUNCT
cjfa-41519	245	41	,	,	PUNCT
cjfa-41519	245	42	and	and	CCONJ
cjfa-41519	245	43	the	the	DET
cjfa-41519	245	44	adaptiveness	adaptiveness	NOUN
cjfa-41519	245	45	of	of	ADP
cjfa-41519	245	46	the	the	DET
cjfa-41519	245	47	accounting	accounting	NOUN
cjfa-41519	245	48	system	system	NOUN
cjfa-41519	245	49	in	in	ADP
cjfa-41519	245	50	response	response	NOUN
cjfa-41519	245	51	to	to	ADP
cjfa-41519	245	52	both	both	DET
cjfa-41519	245	53	harmonizations	harmonization	NOUN
cjfa-41519	245	54	t.	t.	PROPN
cjfa-41519	245	55	nasreen	nasreen	PROPN
cjfa-41519	245	56	,	,	PUNCT
cjfa-41519	245	57	r.	r.	PROPN
cjfa-41519	245	58	baker8888	baker8888	PROPN
cjfa-41519	245	59	of	of	ADP
cjfa-41519	245	60	accounting	accounting	NOUN
cjfa-41519	245	61	standards	standard	NOUN
cjfa-41519	245	62	(	(	PUNCT
cjfa-41519	245	63	baker	baker	PROPN
cjfa-41519	245	64	&	&	CCONJ
cjfa-41519	245	65	rennie	rennie	PROPN
cjfa-41519	245	66	,	,	PUNCT
cjfa-41519	245	67	2006	2006	NUM
cjfa-41519	245	68	,	,	PUNCT
cjfa-41519	245	69	2018	2018	NUM
cjfa-41519	245	70	)	)	PUNCT
cjfa-41519	245	71	and	and	CCONJ
cjfa-41519	245	72	neo	neo	NOUN
cjfa-41519	245	73	-	-	ADJ
cjfa-41519	245	74	public	public	ADJ
cjfa-41519	245	75	management	management	NOUN
cjfa-41519	245	76	(	(	PUNCT
cjfa-41519	245	77	baker	baker	PROPN
cjfa-41519	245	78	&	&	CCONJ
cjfa-41519	245	79	rennie	rennie	PROPN
cjfa-41519	245	80	,	,	PUNCT
cjfa-41519	245	81	2013	2013	NUM
cjfa-41519	245	82	)	)	PUNCT
cjfa-41519	245	83	.	.	PUNCT
cjfa-41519	246	1	the	the	DET
cjfa-41519	246	2	next	next	ADJ
cjfa-41519	246	3	higher	high	ADJ
cjfa-41519	246	4	emphasis	emphasis	NOUN
cjfa-41519	246	5	is	be	AUX
cjfa-41519	246	6	on	on	ADP
cjfa-41519	246	7	municipal	municipal	ADJ
cjfa-41519	246	8	government	government	NOUN
cjfa-41519	246	9	.	.	PUNCT
cjfa-41519	247	1	among	among	ADP
cjfa-41519	247	2	the	the	DET
cjfa-41519	247	3	selected	select	VERB
cjfa-41519	247	4	articles	article	NOUN
cjfa-41519	247	5	,	,	PUNCT
cjfa-41519	247	6	two	two	NUM
cjfa-41519	247	7	studies	study	NOUN
cjfa-41519	247	8	(	(	PUNCT
cjfa-41519	247	9	6.9	6.9	NUM
cjfa-41519	247	10	percent	percent	NOUN
cjfa-41519	247	11	)	)	PUNCT
cjfa-41519	247	12	are	be	AUX
cjfa-41519	247	13	conducted	conduct	VERB
cjfa-41519	247	14	in	in	ADP
cjfa-41519	247	15	the	the	DET
cjfa-41519	247	16	municipal	municipal	ADJ
cjfa-41519	247	17	area	area	NOUN
cjfa-41519	247	18	to	to	PART
cjfa-41519	247	19	unfold	unfold	VERB
cjfa-41519	247	20	the	the	DET
cjfa-41519	247	21	influence	influence	NOUN
cjfa-41519	247	22	of	of	ADP
cjfa-41519	247	23	organizational	organizational	ADJ
cjfa-41519	247	24	dynamics	dynamic	NOUN
cjfa-41519	247	25	on	on	ADP
cjfa-41519	247	26	accounting	accounting	NOUN
cjfa-41519	247	27	practices	practice	NOUN
cjfa-41519	247	28	.	.	PUNCT
cjfa-41519	248	1	a	a	DET
cjfa-41519	248	2	very	very	ADV
cjfa-41519	248	3	little	little	ADJ
cjfa-41519	248	4	research	research	NOUN
cjfa-41519	248	5	,	,	PUNCT
cjfa-41519	248	6	only	only	ADV
cjfa-41519	248	7	one	one	NUM
cjfa-41519	248	8	article	article	NOUN
cjfa-41519	248	9	(	(	PUNCT
cjfa-41519	248	10	3.4	3.4	NUM
cjfa-41519	248	11	percent	percent	NOUN
cjfa-41519	248	12	)	)	PUNCT
cjfa-41519	248	13	,	,	PUNCT
cjfa-41519	248	14	has	have	AUX
cjfa-41519	248	15	been	be	AUX
cjfa-41519	248	16	conducted	conduct	VERB
cjfa-41519	248	17	in	in	ADP
cjfa-41519	248	18	the	the	DET
cjfa-41519	248	19	provincial	provincial	ADJ
cjfa-41519	248	20	tier	tier	NOUN
cjfa-41519	248	21	.	.	PUNCT
cjfa-41519	249	1	the	the	DET
cjfa-41519	249	2	provincial	provincial	ADJ
cjfa-41519	249	3	-	-	PUNCT
cjfa-41519	249	4	tier	tier	NOUN
cjfa-41519	249	5	-	-	PUNCT
cjfa-41519	249	6	focused	focus	VERB
cjfa-41519	249	7	study	study	NOUN
cjfa-41519	249	8	covered	cover	VERB
cjfa-41519	249	9	the	the	DET
cjfa-41519	249	10	performance	performance	NOUN
cjfa-41519	249	11	measurement	measurement	NOUN
cjfa-41519	249	12	of	of	ADP
cjfa-41519	249	13	the	the	DET
cjfa-41519	249	14	auditor	auditor	NOUN
cjfa-41519	249	15	general	general	NOUN
cjfa-41519	249	16	’s	’s	PART
cjfa-41519	249	17	office	office	NOUN
cjfa-41519	249	18	.	.	PUNCT
cjfa-41519	250	1	most	most	ADJ
cjfa-41519	250	2	of	of	ADP
cjfa-41519	250	3	the	the	DET
cjfa-41519	250	4	articles	article	NOUN
cjfa-41519	250	5	covered	cover	VERB
cjfa-41519	250	6	either	either	CCONJ
cjfa-41519	250	7	federal	federal	ADJ
cjfa-41519	250	8	,	,	PUNCT
cjfa-41519	250	9	provincial	provincial	ADJ
cjfa-41519	250	10	,	,	PUNCT
cjfa-41519	250	11	or	or	CCONJ
cjfa-41519	250	12	municipal	municipal	ADJ
cjfa-41519	250	13	tiers	tier	NOUN
cjfa-41519	250	14	of	of	ADP
cjfa-41519	250	15	the	the	DET
cjfa-41519	250	16	government	government	NOUN
cjfa-41519	250	17	.	.	PUNCT
cjfa-41519	251	1	however	however	ADV
cjfa-41519	251	2	,	,	PUNCT
cjfa-41519	251	3	a	a	DET
cjfa-41519	251	4	mentionable	mentionable	ADJ
cjfa-41519	251	5	number	number	NOUN
cjfa-41519	251	6	of	of	ADP
cjfa-41519	251	7	studies	study	NOUN
cjfa-41519	251	8	(	(	PUNCT
cjfa-41519	251	9	5	5	NUM
cjfa-41519	251	10	articles	article	NOUN
cjfa-41519	251	11	representing	represent	VERB
cjfa-41519	251	12	17.2	17.2	NUM
cjfa-41519	251	13	percent	percent	NOUN
cjfa-41519	251	14	)	)	PUNCT
cjfa-41519	251	15	in	in	ADP
cjfa-41519	251	16	government	government	NOUN
cjfa-41519	251	17	accounting	accounting	NOUN
cjfa-41519	251	18	were	be	AUX
cjfa-41519	251	19	conducted	conduct	VERB
cjfa-41519	251	20	without	without	ADP
cjfa-41519	251	21	referring	refer	VERB
cjfa-41519	251	22	to	to	ADP
cjfa-41519	251	23	any	any	DET
cjfa-41519	251	24	tier	tier	NOUN
cjfa-41519	251	25	of	of	ADP
cjfa-41519	251	26	the	the	DET
cjfa-41519	251	27	government	government	NOUN
cjfa-41519	251	28	.	.	PUNCT
cjfa-41519	252	1	the	the	DET
cjfa-41519	252	2	primary	primary	ADJ
cjfa-41519	252	3	objective	objective	NOUN
cjfa-41519	252	4	of	of	ADP
cjfa-41519	252	5	those	those	DET
cjfa-41519	252	6	articles	article	NOUN
cjfa-41519	252	7	is	be	AUX
cjfa-41519	252	8	to	to	PART
cjfa-41519	252	9	advance	advance	VERB
cjfa-41519	252	10	knowledge	knowledge	NOUN
cjfa-41519	252	11	in	in	ADP
cjfa-41519	252	12	public	public	ADJ
cjfa-41519	252	13	sector	sector	NOUN
cjfa-41519	252	14	accounting	account	VERB
cjfa-41519	252	15	in	in	ADP
cjfa-41519	252	16	general	general	ADJ
cjfa-41519	252	17	.	.	PUNCT
cjfa-41519	253	1	to	to	PART
cjfa-41519	253	2	sum	sum	VERB
cjfa-41519	253	3	up	up	ADP
cjfa-41519	253	4	,	,	PUNCT
cjfa-41519	253	5	the	the	DET
cjfa-41519	253	6	synthesis	synthesis	NOUN
cjfa-41519	253	7	in	in	ADP
cjfa-41519	253	8	this	this	DET
cjfa-41519	253	9	domain	domain	NOUN
cjfa-41519	253	10	suggests	suggest	VERB
cjfa-41519	253	11	that	that	SCONJ
cjfa-41519	253	12	more	more	ADJ
cjfa-41519	253	13	studies	study	NOUN
cjfa-41519	253	14	are	be	AUX
cjfa-41519	253	15	required	require	VERB
cjfa-41519	253	16	to	to	PART
cjfa-41519	253	17	understand	understand	VERB
cjfa-41519	253	18	the	the	DET
cjfa-41519	253	19	accounting	accounting	NOUN
cjfa-41519	253	20	practice	practice	NOUN
cjfa-41519	253	21	of	of	ADP
cjfa-41519	253	22	local	local	ADJ
cjfa-41519	253	23	and	and	CCONJ
cjfa-41519	253	24	territorial	territorial	ADJ
cjfa-41519	253	25	governments	government	NOUN
cjfa-41519	253	26	.	.	PUNCT
cjfa-41519	254	1	what	what	PRON
cjfa-41519	254	2	theoretical	theoretical	ADJ
cjfa-41519	254	3	frameworks	framework	NOUN
cjfa-41519	254	4	does	do	VERB
cjfa-41519	254	5	canadian	canadian	ADJ
cjfa-41519	254	6	government	government	NOUN
cjfa-41519	254	7	what	what	PRON
cjfa-41519	254	8	theoretical	theoretical	ADJ
cjfa-41519	254	9	frameworks	framework	NOUN
cjfa-41519	254	10	does	do	VERB
cjfa-41519	254	11	canadian	canadian	ADJ
cjfa-41519	254	12	government	government	NOUN
cjfa-41519	254	13	accounting	accounting	NOUN
cjfa-41519	254	14	research	research	NOUN
cjfa-41519	254	15	adopt?accounting	adopt?accounting	NOUN
cjfa-41519	254	16	research	research	NOUN
cjfa-41519	254	17	adopt	adopt	NOUN
cjfa-41519	254	18	?	?	PUNCT
cjfa-41519	255	1	the	the	DET
cjfa-41519	255	2	subsequent	subsequent	ADJ
cjfa-41519	255	3	thematic	thematic	ADJ
cjfa-41519	255	4	analysis	analysis	NOUN
cjfa-41519	255	5	applied	apply	VERB
cjfa-41519	255	6	in	in	ADP
cjfa-41519	255	7	this	this	DET
cjfa-41519	255	8	review	review	NOUN
cjfa-41519	255	9	is	be	AUX
cjfa-41519	255	10	the	the	DET
cjfa-41519	255	11	theoretical	theoretical	ADJ
cjfa-41519	255	12	frameworks	framework	NOUN
cjfa-41519	255	13	used	use	VERB
cjfa-41519	255	14	and	and	CCONJ
cjfa-41519	255	15	their	their	PRON
cjfa-41519	255	16	paradigms	paradigm	NOUN
cjfa-41519	255	17	.	.	PUNCT
cjfa-41519	256	1	we	we	PRON
cjfa-41519	256	2	borrowed	borrow	VERB
cjfa-41519	256	3	the	the	DET
cjfa-41519	256	4	paradigm	paradigm	NOUN
cjfa-41519	256	5	categorization	categorization	NOUN
cjfa-41519	256	6	from	from	ADP
cjfa-41519	256	7	van	van	PROPN
cjfa-41519	256	8	helden	helden	PROPN
cjfa-41519	256	9	and	and	CCONJ
cjfa-41519	256	10	uddin	uddin	PROPN
cjfa-41519	256	11	(	(	PUNCT
cjfa-41519	256	12	2016	2016	NUM
cjfa-41519	256	13	)	)	PUNCT
cjfa-41519	256	14	.	.	PUNCT
cjfa-41519	257	1	their	their	PRON
cjfa-41519	257	2	structured	structured	ADJ
cjfa-41519	257	3	review	review	NOUN
cjfa-41519	257	4	of	of	ADP
cjfa-41519	257	5	public	public	ADJ
cjfa-41519	257	6	sector	sector	NOUN
cjfa-41519	257	7	accounting	accounting	NOUN
cjfa-41519	257	8	has	have	AUX
cjfa-41519	257	9	used	use	VERB
cjfa-41519	257	10	three	three	NUM
cjfa-41519	257	11	theoretical	theoretical	ADJ
cjfa-41519	257	12	paradigms	paradigm	NOUN
cjfa-41519	257	13	:	:	PUNCT
cjfa-41519	257	14	mainstream	mainstream	ADJ
cjfa-41519	257	15	,	,	PUNCT
cjfa-41519	257	16	interpretive	interpretive	ADJ
cjfa-41519	257	17	,	,	PUNCT
cjfa-41519	257	18	and	and	CCONJ
cjfa-41519	257	19	critical.5	critical.5	ADV
cjfa-41519	257	20	we	we	PRON
cjfa-41519	257	21	used	use	VERB
cjfa-41519	257	22	these	these	DET
cjfa-41519	257	23	three	three	NUM
cjfa-41519	257	24	categorizations	categorization	NOUN
cjfa-41519	257	25	to	to	PART
cjfa-41519	257	26	comment	comment	VERB
cjfa-41519	257	27	on	on	ADP
cjfa-41519	257	28	the	the	DET
cjfa-41519	257	29	extent	extent	NOUN
cjfa-41519	257	30	of	of	ADP
cjfa-41519	257	31	the	the	DET
cjfa-41519	257	32	coverage	coverage	NOUN
cjfa-41519	257	33	of	of	ADP
cjfa-41519	257	34	the	the	DET
cjfa-41519	257	35	theoretical	theoretical	ADJ
cjfa-41519	257	36	frameworks	framework	NOUN
cjfa-41519	257	37	.	.	PUNCT
cjfa-41519	258	1	the	the	DET
cjfa-41519	258	2	selected	select	VERB
cjfa-41519	258	3	literature	literature	NOUN
cjfa-41519	258	4	heavily	heavily	ADV
cjfa-41519	258	5	relied	rely	VERB
cjfa-41519	258	6	on	on	ADP
cjfa-41519	258	7	the	the	DET
cjfa-41519	258	8	interpretive	interpretive	ADJ
cjfa-41519	258	9	paradigm	paradigm	NOUN
cjfa-41519	258	10	and	and	CCONJ
cjfa-41519	258	11	used	use	VERB
cjfa-41519	258	12	institutional	institutional	ADJ
cjfa-41519	258	13	,	,	PUNCT
cjfa-41519	258	14	legitimacy	legitimacy	NOUN
cjfa-41519	258	15	,	,	PUNCT
cjfa-41519	258	16	archetype	archetype	NOUN
cjfa-41519	258	17	,	,	PUNCT
cjfa-41519	258	18	organizational	organizational	ADJ
cjfa-41519	258	19	and	and	CCONJ
cjfa-41519	258	20	stakeholder	stakeholder	NOUN
cjfa-41519	258	21	theories	theory	NOUN
cjfa-41519	258	22	to	to	PART
cjfa-41519	258	23	explore	explore	VERB
cjfa-41519	258	24	accounting	accounting	NOUN
cjfa-41519	258	25	as	as	ADP
cjfa-41519	258	26	a	a	DET
cjfa-41519	258	27	socially	socially	ADV
cjfa-41519	258	28	constitutive	constitutive	ADJ
cjfa-41519	258	29	practice	practice	NOUN
cjfa-41519	258	30	.	.	PUNCT
cjfa-41519	259	1	consistent	consistent	ADJ
cjfa-41519	259	2	with	with	ADP
cjfa-41519	259	3	van	van	PROPN
cjfa-41519	259	4	helden	helden	PROPN
cjfa-41519	259	5	and	and	CCONJ
cjfa-41519	259	6	uddin	uddin	PROPN
cjfa-41519	259	7	(	(	PUNCT
cjfa-41519	259	8	2016	2016	NUM
cjfa-41519	259	9	)	)	PUNCT
cjfa-41519	259	10	,	,	PUNCT
cjfa-41519	259	11	this	this	DET
cjfa-41519	259	12	review	review	NOUN
cjfa-41519	259	13	finding	finding	NOUN
cjfa-41519	259	14	suggests	suggest	VERB
cjfa-41519	259	15	that	that	SCONJ
cjfa-41519	259	16	these	these	DET
cjfa-41519	259	17	social	social	ADJ
cjfa-41519	259	18	theories	theory	NOUN
cjfa-41519	259	19	have	have	VERB
cjfa-41519	259	20	the	the	DET
cjfa-41519	259	21	same	same	ADJ
cjfa-41519	259	22	primary	primary	ADJ
cjfa-41519	259	23	intention	intention	NOUN
cjfa-41519	259	24	:	:	PUNCT
cjfa-41519	259	25	to	to	PART
cjfa-41519	259	26	seek	seek	VERB
cjfa-41519	259	27	subjective	subjective	ADJ
cjfa-41519	259	28	meaning	meaning	NOUN
cjfa-41519	259	29	for	for	SCONJ
cjfa-41519	259	30	government	government	NOUN
cjfa-41519	259	31	accounting	accounting	NOUN
cjfa-41519	259	32	practices	practice	NOUN
cjfa-41519	259	33	per5	per5	VERB
cjfa-41519	259	34	 	 	SPACE
cjfa-41519	259	35	the	the	DET
cjfa-41519	259	36	ontological	ontological	ADJ
cjfa-41519	259	37	and	and	CCONJ
cjfa-41519	259	38	epistemological	epistemological	ADJ
cjfa-41519	259	39	assumption	assumption	NOUN
cjfa-41519	259	40	of	of	ADP
cjfa-41519	259	41	positivism	positivism	NOUN
cjfa-41519	259	42	is	be	AUX
cjfa-41519	259	43	that	that	DET
cjfa-41519	259	44	reality	reality	NOUN
cjfa-41519	259	45	exists	exist	VERB
cjfa-41519	259	46	independent	independent	ADJ
cjfa-41519	259	47	of	of	ADP
cjfa-41519	259	48	the	the	DET
cjfa-41519	259	49	researcher	researcher	NOUN
cjfa-41519	259	50	.	.	PUNCT
cjfa-41519	260	1	consequently	consequently	ADV
cjfa-41519	260	2	,	,	PUNCT
cjfa-41519	260	3	reality	reality	NOUN
cjfa-41519	260	4	can	can	AUX
cjfa-41519	260	5	be	be	AUX
cjfa-41519	260	6	understood	understand	VERB
cjfa-41519	260	7	by	by	ADP
cjfa-41519	260	8	using	use	VERB
cjfa-41519	260	9	an	an	DET
cjfa-41519	260	10	accurate	accurate	ADJ
cjfa-41519	260	11	,	,	PUNCT
cjfa-41519	260	12	objective	objective	ADJ
cjfa-41519	260	13	measure	measure	NOUN
cjfa-41519	260	14	.	.	PUNCT
cjfa-41519	261	1	the	the	DET
cjfa-41519	261	2	interpretive	interpretive	ADJ
cjfa-41519	261	3	theory	theory	NOUN
cjfa-41519	261	4	presumes	presume	VERB
cjfa-41519	261	5	that	that	SCONJ
cjfa-41519	261	6	reality	reality	NOUN
cjfa-41519	261	7	can	can	AUX
cjfa-41519	261	8	not	not	PART
cjfa-41519	261	9	be	be	AUX
cjfa-41519	261	10	understood	understand	VERB
cjfa-41519	261	11	tangibly	tangibly	ADV
cjfa-41519	261	12	.	.	PUNCT
cjfa-41519	262	1	instead	instead	ADV
cjfa-41519	262	2	,	,	PUNCT
cjfa-41519	262	3	reality	reality	NOUN
cjfa-41519	262	4	lies	lie	VERB
cjfa-41519	262	5	in	in	ADP
cjfa-41519	262	6	human	human	ADJ
cjfa-41519	262	7	consciousness	consciousness	NOUN
cjfa-41519	262	8	and	and	CCONJ
cjfa-41519	262	9	comes	come	VERB
cjfa-41519	262	10	into	into	ADP
cjfa-41519	262	11	being	be	AUX
cjfa-41519	262	12	through	through	ADP
cjfa-41519	262	13	interpretation	interpretation	NOUN
cjfa-41519	262	14	and	and	CCONJ
cjfa-41519	262	15	sense	sense	NOUN
cjfa-41519	262	16	-	-	PUNCT
cjfa-41519	262	17	making	make	VERB
cjfa-41519	262	18	processes	process	NOUN
cjfa-41519	262	19	.	.	PUNCT
cjfa-41519	263	1	the	the	DET
cjfa-41519	263	2	critical	critical	ADJ
cjfa-41519	263	3	approach	approach	NOUN
cjfa-41519	263	4	is	be	AUX
cjfa-41519	263	5	mainly	mainly	ADV
cjfa-41519	263	6	for	for	ADP
cjfa-41519	263	7	offering	offer	VERB
cjfa-41519	263	8	a	a	DET
cjfa-41519	263	9	critique	critique	NOUN
cjfa-41519	263	10	of	of	ADP
cjfa-41519	263	11	the	the	DET
cjfa-41519	263	12	existing	exist	VERB
cjfa-41519	263	13	social	social	ADJ
cjfa-41519	263	14	system	system	NOUN
cjfa-41519	263	15	with	with	ADP
cjfa-41519	263	16	an	an	DET
cjfa-41519	263	17	envision	envision	NOUN
cjfa-41519	263	18	for	for	ADP
cjfa-41519	263	19	a	a	DET
cjfa-41519	263	20	better	well	ADJ
cjfa-41519	263	21	world	world	NOUN
cjfa-41519	263	22	(	(	PUNCT
cjfa-41519	263	23	prasad	prasad	NOUN
cjfa-41519	263	24	,	,	PUNCT
cjfa-41519	263	25	2005	2005	NUM
cjfa-41519	263	26	)	)	PUNCT
cjfa-41519	263	27	.	.	PUNCT
cjfa-41519	264	1	canadian	canadian	ADJ
cjfa-41519	264	2	government	government	NOUN
cjfa-41519	264	3	accounting	accounting	NOUN
cjfa-41519	264	4	:	:	PUNCT
cjfa-41519	264	5	a	a	DET
cjfa-41519	264	6	systematic	systematic	ADJ
cjfa-41519	264	7	review	review	NOUN
cjfa-41519	264	8	8989	8989	NUM
cjfa-41519	264	9	ceived	ceive	VERB
cjfa-41519	264	10	by	by	ADP
cjfa-41519	264	11	the	the	DET
cjfa-41519	264	12	actors	actor	NOUN
cjfa-41519	264	13	.	.	PUNCT
cjfa-41519	265	1	the	the	DET
cjfa-41519	265	2	complex	complex	ADJ
cjfa-41519	265	3	nature	nature	NOUN
cjfa-41519	265	4	of	of	ADP
cjfa-41519	265	5	social	social	ADJ
cjfa-41519	265	6	practices	practice	NOUN
cjfa-41519	265	7	such	such	ADJ
cjfa-41519	265	8	as	as	ADP
cjfa-41519	265	9	government	government	NOUN
cjfa-41519	265	10	accounting	accounting	NOUN
cjfa-41519	265	11	can	can	AUX
cjfa-41519	265	12	be	be	AUX
cjfa-41519	265	13	understood	understand	VERB
cjfa-41519	265	14	deeply	deeply	ADV
cjfa-41519	265	15	by	by	ADP
cjfa-41519	265	16	applying	apply	VERB
cjfa-41519	265	17	different	different	ADJ
cjfa-41519	265	18	interpretive	interpretive	ADJ
cjfa-41519	265	19	lenses	lense	NOUN
cjfa-41519	265	20	.	.	PUNCT
cjfa-41519	266	1	a	a	DET
cjfa-41519	266	2	total	total	NOUN
cjfa-41519	266	3	of	of	ADP
cjfa-41519	266	4	11	11	NUM
cjfa-41519	266	5	articles	article	NOUN
cjfa-41519	266	6	uses	use	VERB
cjfa-41519	266	7	the	the	DET
cjfa-41519	266	8	interpretive	interpretive	ADJ
cjfa-41519	266	9	paradigm	paradigm	NOUN
cjfa-41519	266	10	to	to	PART
cjfa-41519	266	11	explore	explore	VERB
cjfa-41519	266	12	complex	complex	ADJ
cjfa-41519	266	13	and	and	CCONJ
cjfa-41519	266	14	dynamic	dynamic	ADJ
cjfa-41519	266	15	government	government	NOUN
cjfa-41519	266	16	accounting	accounting	NOUN
cjfa-41519	266	17	practices	practice	NOUN
cjfa-41519	266	18	.	.	PUNCT
cjfa-41519	267	1	five	five	NUM
cjfa-41519	267	2	articles	article	NOUN
cjfa-41519	267	3	adopted	adopt	VERB
cjfa-41519	267	4	a	a	DET
cjfa-41519	267	5	positivist	positivist	ADJ
cjfa-41519	267	6	approach	approach	NOUN
cjfa-41519	267	7	and	and	CCONJ
cjfa-41519	267	8	utilized	utilize	VERB
cjfa-41519	267	9	some	some	DET
cjfa-41519	267	10	mainstream	mainstream	NOUN
cjfa-41519	267	11	accounting	accounting	NOUN
cjfa-41519	267	12	theoretical	theoretical	ADJ
cjfa-41519	267	13	frameworks	framework	NOUN
cjfa-41519	267	14	to	to	PART
cjfa-41519	267	15	understand	understand	VERB
cjfa-41519	267	16	relationships	relationship	NOUN
cjfa-41519	267	17	and	and	CCONJ
cjfa-41519	267	18	associations	association	NOUN
cjfa-41519	267	19	.	.	PUNCT
cjfa-41519	268	1	the	the	DET
cjfa-41519	268	2	positivist	positivist	PROPN
cjfa-41519	268	3	theories	theory	NOUN
cjfa-41519	268	4	employed	employ	VERB
cjfa-41519	268	5	in	in	ADP
cjfa-41519	268	6	investigating	investigate	VERB
cjfa-41519	268	7	canadian	canadian	ADJ
cjfa-41519	268	8	government	government	NOUN
cjfa-41519	268	9	accounting	accounting	NOUN
cjfa-41519	268	10	are	be	AUX
cjfa-41519	268	11	contingency	contingency	NOUN
cjfa-41519	268	12	theory	theory	NOUN
cjfa-41519	268	13	,	,	PUNCT
cjfa-41519	268	14	resource	resource	NOUN
cjfa-41519	268	15	-	-	PUNCT
cjfa-41519	268	16	based	base	VERB
cjfa-41519	268	17	view	view	NOUN
cjfa-41519	268	18	,	,	PUNCT
cjfa-41519	268	19	organizational	organizational	ADJ
cjfa-41519	268	20	control	control	NOUN
cjfa-41519	268	21	,	,	PUNCT
cjfa-41519	268	22	and	and	CCONJ
cjfa-41519	268	23	rational	rational	ADJ
cjfa-41519	268	24	expectancy	expectancy	NOUN
cjfa-41519	268	25	theory	theory	NOUN
cjfa-41519	268	26	.	.	PUNCT
cjfa-41519	269	1	these	these	DET
cjfa-41519	269	2	theoretical	theoretical	ADJ
cjfa-41519	269	3	frameworks	framework	NOUN
cjfa-41519	269	4	examined	examine	VERB
cjfa-41519	269	5	the	the	DET
cjfa-41519	269	6	determinants	determinant	NOUN
cjfa-41519	269	7	of	of	ADP
cjfa-41519	269	8	activity	activity	NOUN
cjfa-41519	269	9	-	-	PUNCT
cjfa-41519	269	10	based	base	VERB
cjfa-41519	269	11	costing	costing	NOUN
cjfa-41519	269	12	,	,	PUNCT
cjfa-41519	269	13	the	the	DET
cjfa-41519	269	14	relationship	relationship	NOUN
cjfa-41519	269	15	between	between	ADP
cjfa-41519	269	16	budgetary	budgetary	ADJ
cjfa-41519	269	17	decisions	decision	NOUN
cjfa-41519	269	18	with	with	ADP
cjfa-41519	269	19	a	a	DET
cjfa-41519	269	20	surplus	surplus	NOUN
cjfa-41519	269	21	(	(	PUNCT
cjfa-41519	269	22	deficit	deficit	NOUN
cjfa-41519	269	23	)	)	PUNCT
cjfa-41519	269	24	,	,	PUNCT
cjfa-41519	269	25	and	and	CCONJ
cjfa-41519	269	26	a	a	DET
cjfa-41519	269	27	predictive	predictive	ADJ
cjfa-41519	269	28	capacity	capacity	NOUN
cjfa-41519	269	29	of	of	ADP
cjfa-41519	269	30	government	government	NOUN
cjfa-41519	269	31	budgets	budget	NOUN
cjfa-41519	269	32	.	.	PUNCT
cjfa-41519	270	1	these	these	DET
cjfa-41519	270	2	findings	finding	NOUN
cjfa-41519	270	3	help	help	VERB
cjfa-41519	270	4	to	to	PART
cjfa-41519	270	5	reflect	reflect	VERB
cjfa-41519	270	6	the	the	DET
cjfa-41519	270	7	objective	objective	ADJ
cjfa-41519	270	8	nature	nature	NOUN
cjfa-41519	270	9	of	of	ADP
cjfa-41519	270	10	government	government	NOUN
cjfa-41519	270	11	accounting	accounting	NOUN
cjfa-41519	270	12	.	.	PUNCT
cjfa-41519	271	1	only	only	ADV
cjfa-41519	271	2	a	a	DET
cjfa-41519	271	3	few	few	ADJ
cjfa-41519	271	4	(	(	PUNCT
cjfa-41519	271	5	3	3	NUM
cjfa-41519	271	6	)	)	PUNCT
cjfa-41519	271	7	took	take	VERB
cjfa-41519	271	8	a	a	DET
cjfa-41519	271	9	critical	critical	ADJ
cjfa-41519	271	10	insight	insight	NOUN
cjfa-41519	271	11	into	into	ADP
cjfa-41519	271	12	the	the	DET
cjfa-41519	271	13	canadian	canadian	ADJ
cjfa-41519	271	14	government	government	NOUN
cjfa-41519	271	15	accounting	accounting	NOUN
cjfa-41519	271	16	practices	practice	NOUN
cjfa-41519	271	17	.	.	PUNCT
cjfa-41519	272	1	those	those	DET
cjfa-41519	272	2	studies	study	NOUN
cjfa-41519	272	3	employed	employ	VERB
cjfa-41519	272	4	foucault	foucault	PROPN
cjfa-41519	272	5	’s	’s	PART
cjfa-41519	272	6	discontinuities	discontinuity	NOUN
cjfa-41519	272	7	,	,	PUNCT
cjfa-41519	272	8	colonialism	colonialism	NOUN
cjfa-41519	272	9	and	and	CCONJ
cjfa-41519	272	10	regulatory	regulatory	ADJ
cjfa-41519	272	11	theory	theory	NOUN
cjfa-41519	272	12	in	in	ADP
cjfa-41519	272	13	understanding	understand	VERB
cjfa-41519	272	14	the	the	DET
cjfa-41519	272	15	tensions	tension	NOUN
cjfa-41519	272	16	and	and	CCONJ
cjfa-41519	272	17	struggles	struggle	NOUN
cjfa-41519	272	18	in	in	ADP
cjfa-41519	272	19	canadian	canadian	ADJ
cjfa-41519	272	20	government	government	NOUN
cjfa-41519	272	21	accounting	accounting	NOUN
cjfa-41519	272	22	.	.	PUNCT
cjfa-41519	273	1	critical	critical	ADJ
cjfa-41519	273	2	paradigm	paradigm	NOUN
cjfa-41519	273	3	views	view	NOUN
cjfa-41519	273	4	practices	practice	NOUN
cjfa-41519	273	5	as	as	ADP
cjfa-41519	273	6	the	the	DET
cjfa-41519	273	7	constitution	constitution	NOUN
cjfa-41519	273	8	of	of	ADP
cjfa-41519	273	9	power	power	NOUN
cjfa-41519	273	10	and	and	CCONJ
cjfa-41519	273	11	politics	politic	NOUN
cjfa-41519	273	12	and	and	CCONJ
cjfa-41519	273	13	addresses	address	NOUN
cjfa-41519	273	14	subjective	subjective	ADJ
cjfa-41519	273	15	and	and	CCONJ
cjfa-41519	273	16	structural	structural	ADJ
cjfa-41519	273	17	influences	influence	NOUN
cjfa-41519	273	18	(	(	PUNCT
cjfa-41519	273	19	baxter	baxter	PROPN
cjfa-41519	273	20	&	&	CCONJ
cjfa-41519	273	21	chua	chua	PROPN
cjfa-41519	273	22	,	,	PUNCT
cjfa-41519	273	23	2003	2003	NUM
cjfa-41519	273	24	;	;	PUNCT
cjfa-41519	273	25	van	van	PROPN
cjfa-41519	273	26	helden	helden	PROPN
cjfa-41519	273	27	&	&	CCONJ
cjfa-41519	273	28	uddin	uddin	PROPN
cjfa-41519	273	29	,	,	PUNCT
cjfa-41519	273	30	2016	2016	NUM
cjfa-41519	273	31	)	)	PUNCT
cjfa-41519	273	32	to	to	PART
cjfa-41519	273	33	understand	understand	VERB
cjfa-41519	273	34	societal	societal	ADJ
cjfa-41519	273	35	and	and	CCONJ
cjfa-41519	273	36	organizational	organizational	ADJ
cjfa-41519	273	37	change	change	NOUN
cjfa-41519	273	38	.	.	PUNCT
cjfa-41519	274	1	seven	seven	NUM
cjfa-41519	274	2	articles	article	NOUN
cjfa-41519	274	3	did	do	AUX
cjfa-41519	274	4	not	not	PART
cjfa-41519	274	5	provide	provide	VERB
cjfa-41519	274	6	a	a	DET
cjfa-41519	274	7	reference	reference	NOUN
cjfa-41519	274	8	to	to	ADP
cjfa-41519	274	9	any	any	DET
cjfa-41519	274	10	theory	theory	NOUN
cjfa-41519	274	11	.	.	PUNCT
cjfa-41519	275	1	those	those	DET
cjfa-41519	275	2	articles	article	NOUN
cjfa-41519	275	3	are	be	AUX
cjfa-41519	275	4	primarily	primarily	ADV
cjfa-41519	275	5	descriptive	descriptive	ADJ
cjfa-41519	275	6	and	and	CCONJ
cjfa-41519	275	7	commentary	commentary	NOUN
cjfa-41519	275	8	.	.	PUNCT
cjfa-41519	276	1	this	this	DET
cjfa-41519	276	2	finding	finding	NOUN
cjfa-41519	276	3	is	be	AUX
cjfa-41519	276	4	consistent	consistent	ADJ
cjfa-41519	276	5	with	with	ADP
cjfa-41519	276	6	van	van	PROPN
cjfa-41519	276	7	helden	helden	PROPN
cjfa-41519	276	8	and	and	CCONJ
cjfa-41519	276	9	uddin	uddin	PROPN
cjfa-41519	276	10	(	(	PUNCT
cjfa-41519	276	11	2016	2016	NUM
cjfa-41519	276	12	)	)	PUNCT
cjfa-41519	276	13	and	and	CCONJ
cjfa-41519	276	14	jacobs	jacobs	PROPN
cjfa-41519	276	15	(	(	PUNCT
cjfa-41519	276	16	2012	2012	NUM
cjfa-41519	276	17	)	)	PUNCT
cjfa-41519	276	18	who	who	PRON
cjfa-41519	276	19	note	note	VERB
cjfa-41519	276	20	that	that	SCONJ
cjfa-41519	276	21	public	public	ADJ
cjfa-41519	276	22	sector	sector	NOUN
cjfa-41519	276	23	papers	paper	NOUN
cjfa-41519	276	24	’	'	PUNCT
cjfa-41519	276	25	authors	author	NOUN
cjfa-41519	276	26	and	and	CCONJ
cjfa-41519	276	27	intended	intend	VERB
cjfa-41519	276	28	audiences	audience	NOUN
cjfa-41519	276	29	are	be	AUX
cjfa-41519	276	30	non	non	ADJ
cjfa-41519	276	31	-	-	ADJ
cjfa-41519	276	32	academic	academic	ADJ
cjfa-41519	276	33	or	or	CCONJ
cjfa-41519	276	34	consultants	consultant	NOUN
cjfa-41519	276	35	.	.	PUNCT
cjfa-41519	277	1	those	those	DET
cjfa-41519	277	2	nonacademic	nonacademic	ADJ
cjfa-41519	277	3	-	-	PUNCT
cjfa-41519	277	4	focused	focus	VERB
cjfa-41519	277	5	articles	article	NOUN
cjfa-41519	277	6	mainly	mainly	ADV
cjfa-41519	277	7	serve	serve	VERB
cjfa-41519	277	8	as	as	ADP
cjfa-41519	277	9	critiques	critique	NOUN
cjfa-41519	277	10	and	and	CCONJ
cjfa-41519	277	11	commentary	commentary	NOUN
cjfa-41519	277	12	on	on	ADP
cjfa-41519	277	13	government	government	NOUN
cjfa-41519	277	14	accounting	accounting	NOUN
cjfa-41519	277	15	policies	policy	NOUN
cjfa-41519	277	16	.	.	PUNCT
cjfa-41519	278	1	table	table	NOUN
cjfa-41519	278	2	4	4	NUM
cjfa-41519	278	3	lists	list	VERB
cjfa-41519	278	4	the	the	DET
cjfa-41519	278	5	selected	select	VERB
cjfa-41519	278	6	literature	literature	NOUN
cjfa-41519	278	7	according	accord	VERB
cjfa-41519	278	8	to	to	ADP
cjfa-41519	278	9	paradigms	paradigms	NOUN
cjfa-41519	278	10	and	and	CCONJ
cjfa-41519	278	11	related	relate	VERB
cjfa-41519	278	12	theoretical	theoretical	ADJ
cjfa-41519	278	13	frameworks	framework	NOUN
cjfa-41519	278	14	.	.	PUNCT
cjfa-41519	279	1	table	table	NOUN
cjfa-41519	279	2	4	4	NUM
cjfa-41519	279	3	.	.	PUNCT
cjfa-41519	280	1	articles	article	NOUN
cjfa-41519	280	2	by	by	ADP
cjfa-41519	280	3	the	the	DET
cjfa-41519	280	4	theoretical	theoretical	ADJ
cjfa-41519	280	5	framework	framework	NOUN
cjfa-41519	280	6	theoretical	theoretical	ADJ
cjfa-41519	280	7	framing	frame	VERB
cjfa-41519	280	8	number	number	NOUN
cjfa-41519	280	9	of	of	ADP
cjfa-41519	280	10	articles	article	NOUN
cjfa-41519	280	11	paradigm	paradigm	NOUN
cjfa-41519	280	12	research	research	NOUN
cjfa-41519	280	13	focus	focus	NOUN
cjfa-41519	280	14	leading	lead	VERB
cjfa-41519	280	15	articles	article	NOUN
cjfa-41519	280	16	contingency	contingency	NOUN
cjfa-41519	280	17	theory	theory	NOUN
cjfa-41519	280	18	/	/	SYM
cjfa-41519	280	19	resource	resource	NOUN
cjfa-41519	280	20	-	-	PUNCT
cjfa-41519	280	21	based	base	VERB
cjfa-41519	280	22	view	view	NOUN
cjfa-41519	280	23	/	/	SYM
cjfa-41519	280	24	organizational	organizational	ADJ
cjfa-41519	280	25	control	control	NOUN
cjfa-41519	280	26	/	/	SYM
cjfa-41519	280	27	rational	rational	ADJ
cjfa-41519	280	28	expectation	expectation	NOUN
cjfa-41519	280	29	theory	theory	NOUN
cjfa-41519	280	30	5	5	NUM
cjfa-41519	280	31	mainstream	mainstream	NOUN
cjfa-41519	280	32	accounting	accounting	NOUN
cjfa-41519	280	33	theory	theory	NOUN
cjfa-41519	280	34	determinants	determinant	NOUN
cjfa-41519	280	35	of	of	ADP
cjfa-41519	280	36	abc	abc	PROPN
cjfa-41519	280	37	,	,	PUNCT
cjfa-41519	280	38	the	the	DET
cjfa-41519	280	39	relationship	relationship	NOUN
cjfa-41519	280	40	between	between	ADP
cjfa-41519	280	41	budgetary	budgetary	ADJ
cjfa-41519	280	42	decision	decision	NOUN
cjfa-41519	280	43	-	-	PUNCT
cjfa-41519	280	44	making	make	VERB
cjfa-41519	280	45	reforms	reform	NOUN
cjfa-41519	280	46	and	and	CCONJ
cjfa-41519	280	47	surplus(deficit	surplus(deficit	PROPN
cjfa-41519	280	48	)	)	PUNCT
cjfa-41519	280	49	fortin	fortin	PROPN
cjfa-41519	280	50	et	et	PROPN
cjfa-41519	280	51	al	al	PROPN
cjfa-41519	280	52	.	.	PROPN
cjfa-41519	281	1	(	(	PUNCT
cjfa-41519	281	2	2007	2007	NUM
cjfa-41519	281	3	)	)	PUNCT
cjfa-41519	281	4	;	;	PUNCT
cjfa-41519	281	5	reddick	reddick	NOUN
cjfa-41519	281	6	(	(	PUNCT
cjfa-41519	281	7	2004	2004	NUM
cjfa-41519	281	8	)	)	PUNCT
cjfa-41519	281	9	t.	t.	NOUN
cjfa-41519	281	10	nasreen	nasreen	PROPN
cjfa-41519	281	11	,	,	PUNCT
cjfa-41519	281	12	r.	r.	PROPN
cjfa-41519	281	13	baker9090	baker9090	PROPN
cjfa-41519	281	14	theoretical	theoretical	ADJ
cjfa-41519	281	15	framing	frame	VERB
cjfa-41519	281	16	number	number	NOUN
cjfa-41519	281	17	of	of	ADP
cjfa-41519	281	18	articles	article	NOUN
cjfa-41519	281	19	paradigm	paradigm	NOUN
cjfa-41519	281	20	research	research	NOUN
cjfa-41519	281	21	focus	focus	NOUN
cjfa-41519	281	22	leading	lead	VERB
cjfa-41519	281	23	articles	article	NOUN
cjfa-41519	281	24	institutional	institutional	ADJ
cjfa-41519	281	25	theory	theory	NOUN
cjfa-41519	281	26	/	/	SYM
cjfa-41519	281	27	legitimacy	legitimacy	NOUN
cjfa-41519	281	28	theory	theory	NOUN
cjfa-41519	281	29	/	/	SYM
cjfa-41519	281	30	archetype	archetype	NOUN
cjfa-41519	281	31	theory	theory	NOUN
cjfa-41519	281	32	/	/	SYM
cjfa-41519	281	33	organizational	organizational	ADJ
cjfa-41519	281	34	behaviour	behaviour	NOUN
cjfa-41519	281	35	/	/	SYM
cjfa-41519	281	36	stakeholder	stakeholder	NOUN
cjfa-41519	281	37	theory	theory	NOUN
cjfa-41519	281	38	11	11	NUM
cjfa-41519	281	39	interpretive	interpretive	ADJ
cjfa-41519	281	40	evolution	evolution	NOUN
cjfa-41519	281	41	of	of	ADP
cjfa-41519	281	42	different	different	ADJ
cjfa-41519	281	43	accounting	accounting	NOUN
cjfa-41519	281	44	practices	practice	NOUN
cjfa-41519	281	45	,	,	PUNCT
cjfa-41519	281	46	driving	drive	VERB
cjfa-41519	281	47	forces	force	NOUN
cjfa-41519	281	48	of	of	ADP
cjfa-41519	281	49	accounting	accounting	NOUN
cjfa-41519	281	50	,	,	PUNCT
cjfa-41519	281	51	alignment	alignment	NOUN
cjfa-41519	281	52	between	between	ADP
cjfa-41519	281	53	public	public	ADJ
cjfa-41519	281	54	and	and	CCONJ
cjfa-41519	281	55	private	private	ADJ
cjfa-41519	281	56	accounting	accounting	NOUN
cjfa-41519	281	57	practice	practice	NOUN
cjfa-41519	281	58	baker	baker	PROPN
cjfa-41519	281	59	&	&	CCONJ
cjfa-41519	281	60	rennie	rennie	PROPN
cjfa-41519	281	61	(	(	PUNCT
cjfa-41519	281	62	2011	2011	NUM
cjfa-41519	281	63	)	)	PUNCT
cjfa-41519	281	64	;	;	PUNCT
cjfa-41519	281	65	baker	baker	PROPN
cjfa-41519	281	66	&	&	CCONJ
cjfa-41519	281	67	rennie	rennie	PROPN
cjfa-41519	281	68	(	(	PUNCT
cjfa-41519	281	69	2018	2018	NUM
cjfa-41519	281	70	)	)	PUNCT
cjfa-41519	281	71	;	;	PUNCT
cjfa-41519	281	72	carmela	carmela	PROPN
cjfa-41519	281	73	et	et	PROPN
cjfa-41519	281	74	al	al	PROPN
cjfa-41519	281	75	.	.	PROPN
cjfa-41519	282	1	(	(	PUNCT
cjfa-41519	282	2	2020	2020	NUM
cjfa-41519	282	3	)	)	PUNCT
cjfa-41519	282	4	foucault	foucault	PROPN
cjfa-41519	282	5	’s	’s	PART
cjfa-41519	282	6	discontinuities	discontinuity	NOUN
cjfa-41519	282	7	/colonialism	/colonialism	PUNCT
cjfa-41519	282	8	/	/	SYM
cjfa-41519	282	9	regulatory	regulatory	ADJ
cjfa-41519	282	10	theory	theory	NOUN
cjfa-41519	282	11	3	3	NUM
cjfa-41519	282	12	critical	critical	ADJ
cjfa-41519	282	13	understand	understand	VERB
cjfa-41519	282	14	the	the	DET
cjfa-41519	282	15	role	role	NOUN
cjfa-41519	282	16	of	of	ADP
cjfa-41519	282	17	technology	technology	NOUN
cjfa-41519	282	18	,	,	PUNCT
cjfa-41519	282	19	intra	intra	ADJ
cjfa-41519	282	20	-	-	ADJ
cjfa-41519	282	21	organizational	organizational	ADJ
cjfa-41519	282	22	dynamics	dynamic	NOUN
cjfa-41519	282	23	and	and	CCONJ
cjfa-41519	282	24	process	process	NOUN
cjfa-41519	282	25	of	of	ADP
cjfa-41519	282	26	standardization	standardization	NOUN
cjfa-41519	282	27	in	in	ADP
cjfa-41519	282	28	public	public	ADJ
cjfa-41519	282	29	accounting	accounting	NOUN
cjfa-41519	282	30	,	,	PUNCT
cjfa-41519	282	31	bake	bake	PROPN
cjfa-41519	282	32	&	&	CCONJ
cjfa-41519	282	33	rennie	rennie	PROPN
cjfa-41519	282	34	(	(	PUNCT
cjfa-41519	282	35	2017	2017	NUM
cjfa-41519	282	36	)	)	PUNCT
cjfa-41519	282	37	;	;	PUNCT
cjfa-41519	283	1	buhr	buhr	NOUN
cjfa-41519	283	2	(	(	PUNCT
cjfa-41519	283	3	2012	2012	NUM
cjfa-41519	283	4	)	)	PUNCT
cjfa-41519	283	5	;	;	PUNCT
cjfa-41519	283	6	lin	lin	PROPN
cjfa-41519	283	7	et	et	PROPN
cjfa-41519	283	8	al	al	PROPN
cjfa-41519	283	9	.	.	PROPN
cjfa-41519	284	1	(	(	PUNCT
cjfa-41519	284	2	1993	1993	NUM
cjfa-41519	284	3	)	)	PUNCT
cjfa-41519	284	4	descriptive	descriptive	ADJ
cjfa-41519	284	5	/	/	SYM
cjfa-41519	284	6	review	review	NOUN
cjfa-41519	284	7	/	/	SYM
cjfa-41519	284	8	commentary	commentary	NOUN
cjfa-41519	284	9	with	with	ADP
cjfa-41519	284	10	no	no	DET
cjfa-41519	284	11	explicit	explicit	ADJ
cjfa-41519	284	12	theory	theory	NOUN
cjfa-41519	284	13	7	7	NUM
cjfa-41519	284	14	reflection	reflection	NOUN
cjfa-41519	284	15	on	on	ADP
cjfa-41519	284	16	government	government	NOUN
cjfa-41519	284	17	accounting	accounting	PROPN
cjfa-41519	284	18	busby	busby	PROPN
cjfa-41519	284	19	&	&	CCONJ
cjfa-41519	284	20	robson	robson	PROPN
cjfa-41519	284	21	(	(	PUNCT
cjfa-41519	284	22	2011	2011	NUM
cjfa-41519	284	23	)	)	PUNCT
cjfa-41519	285	1	;	;	PUNCT
cjfa-41519	285	2	busby	busby	PROPN
cjfa-41519	285	3	&	&	CCONJ
cjfa-41519	285	4	robson	robson	PROPN
cjfa-41519	285	5	(	(	PUNCT
cjfa-41519	285	6	2013	2013	NUM
cjfa-41519	285	7	)	)	PUNCT
cjfa-41519	285	8	;	;	PUNCT
cjfa-41519	285	9	robson	robson	NOUN
cjfa-41519	285	10	&	&	CCONJ
cjfa-41519	285	11	laurin	laurin	PROPN
cjfa-41519	285	12	(	(	PUNCT
cjfa-41519	285	13	2015	2015	NUM
cjfa-41519	285	14	)	)	PUNCT
cjfa-41519	285	15	;	;	PUNCT
cjfa-41519	285	16	empirical	empirical	ADJ
cjfa-41519	285	17	study	study	NOUN
cjfa-41519	285	18	but	but	CCONJ
cjfa-41519	285	19	no	no	DET
cjfa-41519	285	20	reference	reference	NOUN
cjfa-41519	285	21	of	of	ADP
cjfa-41519	285	22	theory	theory	NOUN
cjfa-41519	285	23	3	3	NUM
cjfa-41519	285	24	measuring	measure	VERB
cjfa-41519	285	25	the	the	DET
cjfa-41519	285	26	accuracy	accuracy	NOUN
cjfa-41519	285	27	of	of	ADP
cjfa-41519	285	28	budget	budget	NOUN
cjfa-41519	285	29	,	,	PUNCT
cjfa-41519	285	30	the	the	DET
cjfa-41519	285	31	success	success	NOUN
cjfa-41519	285	32	of	of	ADP
cjfa-41519	285	33	abc	abc	PROPN
cjfa-41519	285	34	implementation	implementation	NOUN
cjfa-41519	285	35	auld	auld	X
cjfa-41519	285	36	(	(	PUNCT
cjfa-41519	285	37	1984	1984	NUM
cjfa-41519	285	38	)	)	PUNCT
cjfa-41519	285	39	;	;	PUNCT
cjfa-41519	285	40	savoie	savoie	PROPN
cjfa-41519	285	41	(	(	PUNCT
cjfa-41519	285	42	1990	1990	NUM
cjfa-41519	285	43	)	)	PUNCT
cjfa-41519	285	44	;	;	PUNCT
cjfa-41519	285	45	stoney	stoney	PROPN
cjfa-41519	285	46	&	&	CCONJ
cjfa-41519	285	47	krawchenko	krawchenko	PROPN
cjfa-41519	285	48	(	(	PUNCT
cjfa-41519	285	49	2012	2012	NUM
cjfa-41519	285	50	)	)	PUNCT
cjfa-41519	285	51	total	total	ADJ
cjfa-41519	285	52	articles	article	NOUN
cjfa-41519	286	1	29	29	NUM
cjfa-41519	286	2	s	s	PART
cjfa-41519	286	3	o	o	NOUN
cjfa-41519	286	4	u	u	NOUN
cjfa-41519	286	5	r	r	NOUN
cjfa-41519	286	6	c	c	NOUN
cjfa-41519	286	7	e	e	NOUN
cjfa-41519	286	8	:	:	PUNCT
cjfa-41519	286	9	compiled	compile	VERB
cjfa-41519	286	10	by	by	ADP
cjfa-41519	286	11	the	the	DET
cjfa-41519	286	12	authors	author	NOUN
cjfa-41519	286	13	based	base	VERB
cjfa-41519	286	14	on	on	ADP
cjfa-41519	286	15	the	the	DET
cjfa-41519	286	16	analysis	analysis	NOUN
cjfa-41519	286	17	of	of	ADP
cjfa-41519	286	18	articles	article	NOUN
cjfa-41519	286	19	by	by	ADP
cjfa-41519	286	20	theoretical	theoretical	ADJ
cjfa-41519	286	21	framework	framework	NOUN
cjfa-41519	286	22	used	use	VERB
cjfa-41519	286	23	.	.	PUNCT
cjfa-41519	287	1	what	what	PRON
cjfa-41519	287	2	methods	method	NOUN
cjfa-41519	287	3	does	do	VERB
cjfa-41519	287	4	canadian	canadian	ADJ
cjfa-41519	287	5	government	government	NOUN
cjfa-41519	287	6	accounting	accounting	NOUN
cjfa-41519	287	7	research	research	NOUN
cjfa-41519	287	8	employ?what	employ?what	NOUN
cjfa-41519	287	9	methods	method	NOUN
cjfa-41519	287	10	does	do	VERB
cjfa-41519	287	11	canadian	canadian	ADJ
cjfa-41519	287	12	government	government	NOUN
cjfa-41519	287	13	accounting	accounting	NOUN
cjfa-41519	287	14	research	research	NOUN
cjfa-41519	287	15	employ	employ	NOUN
cjfa-41519	287	16	?	?	PUNCT
cjfa-41519	288	1	the	the	DET
cjfa-41519	288	2	last	last	ADJ
cjfa-41519	288	3	categorization	categorization	NOUN
cjfa-41519	288	4	theme	theme	NOUN
cjfa-41519	288	5	we	we	PRON
cjfa-41519	288	6	followed	follow	VERB
cjfa-41519	288	7	was	be	AUX
cjfa-41519	288	8	the	the	DET
cjfa-41519	288	9	data	data	NOUN
cjfa-41519	288	10	collection	collection	NOUN
cjfa-41519	288	11	methods	method	NOUN
cjfa-41519	288	12	.	.	PUNCT
cjfa-41519	289	1	table	table	NOUN
cjfa-41519	289	2	5	5	NUM
cjfa-41519	289	3	list	list	NOUN
cjfa-41519	289	4	the	the	DET
cjfa-41519	289	5	selected	select	VERB
cjfa-41519	289	6	literature	literature	NOUN
cjfa-41519	289	7	according	accord	VERB
cjfa-41519	289	8	to	to	ADP
cjfa-41519	289	9	methods	method	NOUN
cjfa-41519	289	10	.	.	PUNCT
cjfa-41519	290	1	table	table	NOUN
cjfa-41519	290	2	5	5	NUM
cjfa-41519	290	3	.	.	PUNCT
cjfa-41519	291	1	articles	article	NOUN
cjfa-41519	291	2	by	by	ADP
cjfa-41519	291	3	methodological	methodological	ADJ
cjfa-41519	291	4	approach	approach	NOUN
cjfa-41519	291	5	methodological	methodological	ADJ
cjfa-41519	291	6	approach	approach	NOUN
cjfa-41519	291	7	number	number	NOUN
cjfa-41519	291	8	of	of	ADP
cjfa-41519	291	9	articles	article	NOUN
cjfa-41519	291	10	examples	example	NOUN
cjfa-41519	291	11	of	of	ADP
cjfa-41519	291	12	some	some	DET
cjfa-41519	291	13	intention	intention	NOUN
cjfa-41519	291	14	leading	lead	VERB
cjfa-41519	291	15	articles	article	NOUN
cjfa-41519	291	16	qualitative	qualitative	VERB
cjfa-41519	291	17	historical	historical	ADJ
cjfa-41519	291	18	9	9	NUM
cjfa-41519	291	19	evolution	evolution	NOUN
cjfa-41519	291	20	of	of	ADP
cjfa-41519	291	21	public	public	ADJ
cjfa-41519	291	22	account/	account/	NUM
cjfa-41519	291	23	accrual	accrual	ADJ
cjfa-41519	291	24	accounting	accounting	NOUN
cjfa-41519	291	25	/	/	SYM
cjfa-41519	291	26	net	net	NOUN
cjfa-41519	291	27	debt	debt	NOUN
cjfa-41519	291	28	,	,	PUNCT
cjfa-41519	291	29	factors	factor	NOUN
cjfa-41519	291	30	influencing	influence	VERB
cjfa-41519	291	31	govt	govt	NOUN
cjfa-41519	291	32	accounting	accounting	NOUN
cjfa-41519	291	33	,	,	PUNCT
cjfa-41519	291	34	budgetary	budgetary	ADJ
cjfa-41519	291	35	reforms	reform	NOUN
cjfa-41519	291	36	baker	baker	PROPN
cjfa-41519	291	37	&	&	CCONJ
cjfa-41519	291	38	rennie	rennie	PROPN
cjfa-41519	291	39	(	(	PUNCT
cjfa-41519	291	40	2012	2012	NUM
cjfa-41519	291	41	)	)	PUNCT
cjfa-41519	291	42	,	,	PUNCT
cjfa-41519	291	43	baker	baker	PROPN
cjfa-41519	291	44	&	&	CCONJ
cjfa-41519	291	45	rennie	rennie	PROPN
cjfa-41519	291	46	(	(	PUNCT
cjfa-41519	291	47	2013	2013	NUM
cjfa-41519	291	48	)	)	PUNCT
cjfa-41519	291	49	,	,	PUNCT
cjfa-41519	291	50	buhr	buhr	NOUN
cjfa-41519	291	51	(	(	PUNCT
cjfa-41519	291	52	2012	2012	NUM
cjfa-41519	291	53	)	)	PUNCT
cjfa-41519	291	54	table	table	NOUN
cjfa-41519	291	55	4	4	NUM
cjfa-41519	291	56	.	.	PUNCT
cjfa-41519	292	1	articles	article	NOUN
cjfa-41519	292	2	…	…	PUNCT
cjfa-41519	292	3	canadian	canadian	ADJ
cjfa-41519	292	4	government	government	NOUN
cjfa-41519	292	5	accounting	accounting	NOUN
cjfa-41519	292	6	:	:	PUNCT
cjfa-41519	292	7	a	a	DET
cjfa-41519	292	8	systematic	systematic	ADJ
cjfa-41519	292	9	review	review	NOUN
cjfa-41519	292	10	9191	9191	NUM
cjfa-41519	292	11	methodological	methodological	ADJ
cjfa-41519	292	12	approach	approach	NOUN
cjfa-41519	292	13	number	number	NOUN
cjfa-41519	292	14	of	of	ADP
cjfa-41519	292	15	articles	article	NOUN
cjfa-41519	292	16	examples	example	NOUN
cjfa-41519	292	17	of	of	ADP
cjfa-41519	292	18	some	some	DET
cjfa-41519	292	19	intention	intention	NOUN
cjfa-41519	292	20	leading	lead	VERB
cjfa-41519	292	21	articles	article	NOUN
cjfa-41519	292	22	single	single	ADJ
cjfa-41519	292	23	/	/	SYM
cjfa-41519	292	24	multiple	multiple	ADJ
cjfa-41519	292	25	case	case	NOUN
cjfa-41519	292	26	study	study	NOUN
cjfa-41519	292	27	2	2	NUM
cjfa-41519	292	28	rationale	rationale	NOUN
cjfa-41519	292	29	,	,	PUNCT
cjfa-41519	292	30	approaches	approach	NOUN
cjfa-41519	292	31	,	,	PUNCT
cjfa-41519	292	32	and	and	CCONJ
cjfa-41519	292	33	impact	impact	NOUN
cjfa-41519	292	34	of	of	ADP
cjfa-41519	292	35	accrual	accrual	ADJ
cjfa-41519	292	36	accounting	accounting	NOUN
cjfa-41519	292	37	;	;	PUNCT
cjfa-41519	292	38	intra	intra	ADJ
cjfa-41519	292	39	-	-	ADJ
cjfa-41519	292	40	organizational	organizational	ADJ
cjfa-41519	292	41	factor	factor	NOUN
cjfa-41519	292	42	and	and	CCONJ
cjfa-41519	292	43	accounting	accounting	NOUN
cjfa-41519	292	44	change	change	NOUN
cjfa-41519	292	45	liguori	liguori	ADJ
cjfa-41519	292	46	(	(	PUNCT
cjfa-41519	292	47	2012	2012	NUM
cjfa-41519	292	48	)	)	PUNCT
cjfa-41519	292	49	,	,	PUNCT
cjfa-41519	292	50	pollanen	pollanen	NOUN
cjfa-41519	292	51	&	&	CCONJ
cjfa-41519	292	52	loiselle	loiselle	PROPN
cjfa-41519	292	53	-	-	PUNCT
cjfa-41519	292	54	lapointe	lapointe	NOUN
cjfa-41519	292	55	(	(	PUNCT
cjfa-41519	292	56	2012	2012	NUM
cjfa-41519	292	57	)	)	PUNCT
cjfa-41519	292	58	descriptive	descriptive	ADJ
cjfa-41519	292	59	3	3	NUM
cjfa-41519	292	60	performance	performance	NOUN
cjfa-41519	292	61	appraisal	appraisal	NOUN
cjfa-41519	292	62	system	system	NOUN
cjfa-41519	292	63	,	,	PUNCT
cjfa-41519	292	64	public	public	ADJ
cjfa-41519	292	65	accounting	accounting	NOUN
cjfa-41519	292	66	practice	practice	NOUN
cjfa-41519	292	67	variation	variation	NOUN
cjfa-41519	292	68	across	across	ADP
cjfa-41519	292	69	countries	country	NOUN
cjfa-41519	292	70	bourgault	bourgault	VERB
cjfa-41519	292	71	et	et	PROPN
cjfa-41519	292	72	al	al	PROPN
cjfa-41519	292	73	.	.	PUNCT
cjfa-41519	293	1	(	(	PUNCT
cjfa-41519	293	2	1993	1993	NUM
cjfa-41519	293	3	)	)	PUNCT
cjfa-41519	293	4	,	,	PUNCT
cjfa-41519	293	5	jarvis	jarvis	PROPN
cjfa-41519	293	6	(	(	PUNCT
cjfa-41519	293	7	2009	2009	NUM
cjfa-41519	293	8	)	)	PUNCT
cjfa-41519	293	9	document	document	NOUN
cjfa-41519	293	10	/	/	SYM
cjfa-41519	293	11	content	content	NOUN
cjfa-41519	293	12	analysis	analysis	NOUN
cjfa-41519	293	13	3	3	NUM
cjfa-41519	293	14	international	international	ADJ
cjfa-41519	293	15	perspective	perspective	NOUN
cjfa-41519	293	16	on	on	ADP
cjfa-41519	293	17	public	public	ADJ
cjfa-41519	293	18	accounting	accounting	NOUN
cjfa-41519	293	19	and	and	CCONJ
cjfa-41519	293	20	lapse	lapse	NOUN
cjfa-41519	293	21	fund	fund	NOUN
cjfa-41519	293	22	management	management	PROPN
cjfa-41519	293	23	bruce	bruce	PROPN
cjfa-41519	293	24	&	&	CCONJ
cjfa-41519	293	25	warren	warren	PROPN
cjfa-41519	293	26	(	(	PUNCT
cjfa-41519	293	27	2018	2018	NUM
cjfa-41519	293	28	)	)	PUNCT
cjfa-41519	293	29	,	,	PUNCT
cjfa-41519	293	30	gendron	gendron	PROPN
cjfa-41519	293	31	et	et	PROPN
cjfa-41519	293	32	al	al	PROPN
cjfa-41519	293	33	.	.	PROPN
cjfa-41519	294	1	(	(	PUNCT
cjfa-41519	294	2	2007	2007	NUM
cjfa-41519	294	3	)	)	PUNCT
cjfa-41519	294	4	public	public	ADJ
cjfa-41519	294	5	policy	policy	NOUN
cjfa-41519	294	6	analysis	analysis	NOUN
cjfa-41519	294	7	1	1	NUM
cjfa-41519	294	8	standardization	standardization	NOUN
cjfa-41519	294	9	of	of	ADP
cjfa-41519	294	10	public	public	ADJ
cjfa-41519	294	11	accounting	accounting	NOUN
cjfa-41519	294	12	lin	lin	PROPN
cjfa-41519	294	13	et	et	PROPN
cjfa-41519	294	14	al	al	PROPN
cjfa-41519	294	15	.	.	PROPN
cjfa-41519	295	1	(	(	PUNCT
cjfa-41519	295	2	1993	1993	NUM
cjfa-41519	295	3	)	)	PUNCT
cjfa-41519	295	4	commentary	commentary	NOUN
cjfa-41519	295	5	6	6	NUM
cjfa-41519	295	6	accountability	accountability	NOUN
cjfa-41519	295	7	and	and	CCONJ
cjfa-41519	295	8	transparency	transparency	NOUN
cjfa-41519	295	9	of	of	ADP
cjfa-41519	295	10	public	public	ADJ
cjfa-41519	295	11	budget	budget	NOUN
cjfa-41519	295	12	busby	busby	PROPN
cjfa-41519	295	13	&	&	CCONJ
cjfa-41519	295	14	robson	robson	PROPN
cjfa-41519	295	15	(	(	PUNCT
cjfa-41519	295	16	2011	2011	NUM
cjfa-41519	295	17	)	)	PUNCT
cjfa-41519	295	18	,	,	PUNCT
cjfa-41519	295	19	busby	busby	PROPN
cjfa-41519	295	20	&	&	CCONJ
cjfa-41519	295	21	robson	robson	PROPN
cjfa-41519	295	22	(	(	PUNCT
cjfa-41519	295	23	2013	2013	NUM
cjfa-41519	295	24	)	)	PUNCT
cjfa-41519	295	25	review	review	NOUN
cjfa-41519	295	26	1	1	NUM
cjfa-41519	295	27	overview	overview	NOUN
cjfa-41519	295	28	of	of	ADP
cjfa-41519	295	29	harmonized	harmonized	ADJ
cjfa-41519	295	30	accounting	accounting	NOUN
cjfa-41519	295	31	lin	lin	PROPN
cjfa-41519	295	32	(	(	PUNCT
cjfa-41519	295	33	1993	1993	NUM
cjfa-41519	295	34	)	)	PUNCT
cjfa-41519	295	35	total	total	ADJ
cjfa-41519	295	36	qualitative	qualitative	ADJ
cjfa-41519	295	37	papers	paper	NOUN
cjfa-41519	295	38	25	25	NUM
cjfa-41519	295	39	quantitative	quantitative	ADJ
cjfa-41519	295	40	survey	survey	NOUN
cjfa-41519	295	41	3	3	NUM
cjfa-41519	295	42	a	a	DET
cjfa-41519	295	43	decision	decision	NOUN
cjfa-41519	295	44	model	model	NOUN
cjfa-41519	295	45	for	for	ADP
cjfa-41519	295	46	both	both	CCONJ
cjfa-41519	295	47	tangible	tangible	ADJ
cjfa-41519	295	48	and	and	CCONJ
cjfa-41519	295	49	intangible	intangible	ADJ
cjfa-41519	295	50	budgeting	budgeting	NOUN
cjfa-41519	295	51	,	,	PUNCT
cjfa-41519	295	52	role	role	NOUN
cjfa-41519	295	53	of	of	ADP
cjfa-41519	295	54	micro	micro	NOUN
cjfa-41519	295	55	,	,	PUNCT
cjfa-41519	295	56	small	small	ADJ
cjfa-41519	295	57	and	and	CCONJ
cjfa-41519	295	58	medium	medium	ADJ
cjfa-41519	295	59	enterprises	enterprise	NOUN
cjfa-41519	295	60	in	in	ADP
cjfa-41519	295	61	public	public	ADJ
cjfa-41519	295	62	procurement	procurement	NOUN
cjfa-41519	295	63	carmela	carmela	PROPN
cjfa-41519	295	64	et	et	PROPN
cjfa-41519	295	65	al	al	PROPN
cjfa-41519	295	66	.	.	PROPN
cjfa-41519	296	1	(	(	PUNCT
cjfa-41519	296	2	2020	2020	NUM
cjfa-41519	296	3	)	)	PUNCT
cjfa-41519	296	4	,	,	PUNCT
cjfa-41519	296	5	chan	chan	PROPN
cjfa-41519	296	6	(	(	PUNCT
cjfa-41519	296	7	2004	2004	NUM
cjfa-41519	296	8	)	)	PUNCT
cjfa-41519	296	9	,	,	PUNCT
cjfa-41519	296	10	fortin	fortin	PROPN
cjfa-41519	296	11	et	et	PROPN
cjfa-41519	296	12	al	al	PROPN
cjfa-41519	296	13	.	.	PROPN
cjfa-41519	297	1	(	(	PUNCT
cjfa-41519	297	2	2007	2007	NUM
cjfa-41519	297	3	)	)	PUNCT
cjfa-41519	297	4	.	.	PUNCT
cjfa-41519	298	1	regression	regression	VERB
cjfa-41519	298	2	analysis	analysis	NOUN
cjfa-41519	298	3	1	1	NUM
cjfa-41519	298	4	alignment	alignment	NOUN
cjfa-41519	298	5	of	of	ADP
cjfa-41519	298	6	public	public	ADJ
cjfa-41519	298	7	and	and	CCONJ
cjfa-41519	298	8	private	private	ADJ
cjfa-41519	298	9	accounting	accounting	NOUN
cjfa-41519	298	10	with	with	ADP
cjfa-41519	298	11	npm	npm	PROPN
cjfa-41519	298	12	auld	auld	X
cjfa-41519	298	13	(	(	PUNCT
cjfa-41519	298	14	1984	1984	NUM
cjfa-41519	298	15	)	)	PUNCT
cjfa-41519	298	16	total	total	ADJ
cjfa-41519	298	17	quantitative	quantitative	ADJ
cjfa-41519	298	18	papers	paper	NOUN
cjfa-41519	298	19	4	4	NUM
cjfa-41519	298	20	s	s	NOUN
cjfa-41519	298	21	o	o	NOUN
cjfa-41519	298	22	u	u	NOUN
cjfa-41519	298	23	r	r	NOUN
cjfa-41519	298	24	c	c	NOUN
cjfa-41519	298	25	e	e	NOUN
cjfa-41519	298	26	:	:	PUNCT
cjfa-41519	298	27	compiled	compile	VERB
cjfa-41519	298	28	by	by	ADP
cjfa-41519	298	29	the	the	DET
cjfa-41519	298	30	authors	author	NOUN
cjfa-41519	298	31	based	base	VERB
cjfa-41519	298	32	on	on	ADP
cjfa-41519	298	33	the	the	DET
cjfa-41519	298	34	analysis	analysis	NOUN
cjfa-41519	298	35	of	of	ADP
cjfa-41519	298	36	articles	article	NOUN
cjfa-41519	298	37	by	by	ADP
cjfa-41519	298	38	methodological	methodological	ADJ
cjfa-41519	298	39	focus	focus	NOUN
cjfa-41519	298	40	.	.	PUNCT
cjfa-41519	299	1	in	in	ADP
cjfa-41519	299	2	the	the	DET
cjfa-41519	299	3	qualitative	qualitative	ADJ
cjfa-41519	299	4	category	category	NOUN
cjfa-41519	299	5	,	,	PUNCT
cjfa-41519	299	6	historical	historical	ADJ
cjfa-41519	299	7	analysis	analysis	NOUN
cjfa-41519	299	8	is	be	AUX
cjfa-41519	299	9	the	the	DET
cjfa-41519	299	10	most	most	ADV
cjfa-41519	299	11	frequent	frequent	ADJ
cjfa-41519	299	12	method	method	NOUN
cjfa-41519	299	13	of	of	ADP
cjfa-41519	299	14	data	data	NOUN
cjfa-41519	299	15	collection	collection	NOUN
cjfa-41519	299	16	(	(	PUNCT
cjfa-41519	299	17	9	9	NUM
cjfa-41519	299	18	articles	article	NOUN
cjfa-41519	299	19	)	)	PUNCT
cjfa-41519	299	20	,	,	PUNCT
cjfa-41519	299	21	while	while	SCONJ
cjfa-41519	299	22	studies	study	NOUN
cjfa-41519	299	23	using	use	VERB
cjfa-41519	299	24	document	document	NOUN
cjfa-41519	299	25	(	(	PUNCT
cjfa-41519	299	26	3	3	NUM
cjfa-41519	299	27	articles	article	NOUN
cjfa-41519	299	28	)	)	PUNCT
cjfa-41519	299	29	,	,	PUNCT
cjfa-41519	299	30	content	content	NOUN
cjfa-41519	299	31	(	(	PUNCT
cjfa-41519	299	32	2	2	NUM
cjfa-41519	299	33	articles	article	NOUN
cjfa-41519	299	34	)	)	PUNCT
cjfa-41519	299	35	,	,	PUNCT
cjfa-41519	299	36	and	and	CCONJ
cjfa-41519	299	37	public	public	ADJ
cjfa-41519	299	38	policy	policy	NOUN
cjfa-41519	299	39	analysis	analysis	NOUN
cjfa-41519	299	40	(	(	PUNCT
cjfa-41519	299	41	1	1	NUM
cjfa-41519	299	42	article	article	NOUN
cjfa-41519	299	43	)	)	PUNCT
cjfa-41519	299	44	are	be	AUX
cjfa-41519	299	45	relatively	relatively	ADV
cjfa-41519	299	46	limited	limited	ADJ
cjfa-41519	299	47	.	.	PUNCT
cjfa-41519	300	1	this	this	DET
cjfa-41519	300	2	finding	finding	NOUN
cjfa-41519	300	3	contradicts	contradict	VERB
cjfa-41519	300	4	alawattage	alawattage	NOUN
cjfa-41519	300	5	,	,	PUNCT
cjfa-41519	300	6	hopper	hopper	NOUN
cjfa-41519	300	7	and	and	CCONJ
cjfa-41519	300	8	wickramasinghe	wickramasinghe	NOUN
cjfa-41519	300	9	(	(	PUNCT
cjfa-41519	300	10	2007	2007	NUM
cjfa-41519	300	11	)	)	PUNCT
cjfa-41519	300	12	and	and	CCONJ
cjfa-41519	300	13	van	van	PROPN
cjfa-41519	300	14	helden	helden	PROPN
cjfa-41519	300	15	and	and	CCONJ
cjfa-41519	300	16	uddin	uddin	PROPN
cjfa-41519	300	17	’s	’s	PART
cjfa-41519	300	18	(	(	PUNCT
cjfa-41519	300	19	2016	2016	NUM
cjfa-41519	300	20	)	)	PUNCT
cjfa-41519	300	21	observation	observation	NOUN
cjfa-41519	300	22	that	that	SCONJ
cjfa-41519	300	23	public	public	ADJ
cjfa-41519	300	24	sector	sector	NOUN
cjfa-41519	300	25	accounting	accounting	NOUN
cjfa-41519	300	26	research	research	NOUN
cjfa-41519	300	27	is	be	AUX
cjfa-41519	300	28	mainly	mainly	ADV
cjfa-41519	300	29	limited	limit	VERB
cjfa-41519	300	30	to	to	PART
cjfa-41519	300	31	case	case	VERB
cjfa-41519	300	32	studies	study	NOUN
cjfa-41519	300	33	due	due	ADP
cjfa-41519	300	34	to	to	ADP
cjfa-41519	300	35	the	the	DET
cjfa-41519	300	36	lack	lack	NOUN
cjfa-41519	300	37	of	of	ADP
cjfa-41519	300	38	documents	document	NOUN
cjfa-41519	300	39	.	.	PUNCT
cjfa-41519	301	1	the	the	DET
cjfa-41519	301	2	findings	finding	NOUN
cjfa-41519	301	3	of	of	ADP
cjfa-41519	301	4	this	this	DET
cjfa-41519	301	5	review	review	NOUN
cjfa-41519	301	6	suggest	suggest	VERB
cjfa-41519	301	7	that	that	SCONJ
cjfa-41519	301	8	as	as	ADP
cjfa-41519	301	9	a	a	DET
cjfa-41519	301	10	publicly	publicly	ADV
cjfa-41519	301	11	accountable	accountable	ADJ
cjfa-41519	301	12	body	body	NOUN
cjfa-41519	301	13	,	,	PUNCT
cjfa-41519	301	14	government	government	NOUN
cjfa-41519	301	15	units	unit	NOUN
cjfa-41519	301	16	have	have	VERB
cjfa-41519	301	17	to	to	PART
cjfa-41519	301	18	make	make	VERB
cjfa-41519	301	19	many	many	ADJ
cjfa-41519	301	20	accounts	account	NOUN
cjfa-41519	301	21	available	available	ADJ
cjfa-41519	301	22	to	to	ADP
cjfa-41519	301	23	the	the	DET
cjfa-41519	301	24	public	public	NOUN
cjfa-41519	301	25	.	.	PUNCT
cjfa-41519	302	1	many	many	ADJ
cjfa-41519	302	2	of	of	ADP
cjfa-41519	302	3	those	those	DET
cjfa-41519	302	4	documents	document	NOUN
cjfa-41519	302	5	and	and	CCONJ
cjfa-41519	302	6	table	table	NOUN
cjfa-41519	302	7	5	5	NUM
cjfa-41519	302	8	.	.	PUNCT
cjfa-41519	302	9	articles	article	NOUN
cjfa-41519	302	10	…	…	PUNCT
cjfa-41519	302	11	t.	t.	PROPN
cjfa-41519	302	12	nasreen	nasreen	PROPN
cjfa-41519	302	13	,	,	PUNCT
cjfa-41519	302	14	r.	r.	PROPN
cjfa-41519	302	15	baker9292	baker9292	PROPN
cjfa-41519	302	16	policies	policy	NOUN
cjfa-41519	302	17	are	be	AUX
cjfa-41519	302	18	available	available	ADJ
cjfa-41519	302	19	in	in	ADP
cjfa-41519	302	20	an	an	DET
cjfa-41519	302	21	archival	archival	NOUN
cjfa-41519	302	22	format	format	NOUN
cjfa-41519	302	23	.	.	PUNCT
cjfa-41519	303	1	as	as	ADP
cjfa-41519	303	2	a	a	DET
cjfa-41519	303	3	result	result	NOUN
cjfa-41519	303	4	,	,	PUNCT
cjfa-41519	303	5	historical	historical	ADJ
cjfa-41519	303	6	documents	document	NOUN
cjfa-41519	303	7	,	,	PUNCT
cjfa-41519	303	8	content	content	NOUN
cjfa-41519	303	9	,	,	PUNCT
cjfa-41519	303	10	and	and	CCONJ
cjfa-41519	303	11	public	public	ADJ
cjfa-41519	303	12	policy	policy	NOUN
cjfa-41519	303	13	become	become	VERB
cjfa-41519	303	14	a	a	DET
cjfa-41519	303	15	more	more	ADV
cjfa-41519	303	16	accessible	accessible	ADJ
cjfa-41519	303	17	data	data	NOUN
cjfa-41519	303	18	collection	collection	NOUN
cjfa-41519	303	19	method	method	NOUN
cjfa-41519	303	20	.	.	PUNCT
cjfa-41519	304	1	the	the	DET
cjfa-41519	304	2	survey	survey	NOUN
cjfa-41519	304	3	(	(	PUNCT
cjfa-41519	304	4	3	3	NUM
cjfa-41519	304	5	articles	article	NOUN
cjfa-41519	304	6	)	)	PUNCT
cjfa-41519	304	7	is	be	AUX
cjfa-41519	304	8	a	a	DET
cjfa-41519	304	9	commonly	commonly	ADV
cjfa-41519	304	10	used	use	VERB
cjfa-41519	304	11	data	data	NOUN
cjfa-41519	304	12	collection	collection	NOUN
cjfa-41519	304	13	method	method	NOUN
cjfa-41519	304	14	in	in	ADP
cjfa-41519	304	15	the	the	DET
cjfa-41519	304	16	quantitative	quantitative	ADJ
cjfa-41519	304	17	category	category	NOUN
cjfa-41519	304	18	,	,	PUNCT
cjfa-41519	304	19	while	while	SCONJ
cjfa-41519	304	20	studies	study	NOUN
cjfa-41519	304	21	using	use	VERB
cjfa-41519	304	22	regression	regression	NOUN
cjfa-41519	304	23	analysis	analysis	NOUN
cjfa-41519	304	24	(	(	PUNCT
cjfa-41519	304	25	1	1	NUM
cjfa-41519	304	26	article	article	NOUN
cjfa-41519	304	27	)	)	PUNCT
cjfa-41519	304	28	are	be	AUX
cjfa-41519	304	29	rare	rare	ADJ
cjfa-41519	304	30	.	.	PUNCT
cjfa-41519	305	1	this	this	DET
cjfa-41519	305	2	finding	finding	NOUN
cjfa-41519	305	3	,	,	PUNCT
cjfa-41519	305	4	too	too	ADV
cjfa-41519	305	5	,	,	PUNCT
cjfa-41519	305	6	contradicts	contradict	VERB
cjfa-41519	305	7	van	van	PROPN
cjfa-41519	305	8	helden	helden	PROPN
cjfa-41519	305	9	and	and	CCONJ
cjfa-41519	305	10	uddin	uddin	PROPN
cjfa-41519	305	11	’s	’s	PART
cjfa-41519	305	12	(	(	PUNCT
cjfa-41519	305	13	2016	2016	NUM
cjfa-41519	305	14	)	)	PUNCT
cjfa-41519	305	15	observation	observation	NOUN
cjfa-41519	305	16	in	in	ADP
cjfa-41519	305	17	emerging	emerge	VERB
cjfa-41519	305	18	economies	economy	NOUN
cjfa-41519	305	19	that	that	PRON
cjfa-41519	305	20	the	the	DET
cjfa-41519	305	21	survey	survey	NOUN
cjfa-41519	305	22	response	response	NOUN
cjfa-41519	305	23	rate	rate	NOUN
cjfa-41519	305	24	is	be	AUX
cjfa-41519	305	25	inferior	inferior	ADJ
cjfa-41519	305	26	.	.	PUNCT
cjfa-41519	306	1	due	due	ADP
cjfa-41519	306	2	to	to	ADP
cjfa-41519	306	3	cultural	cultural	ADJ
cjfa-41519	306	4	,	,	PUNCT
cjfa-41519	306	5	social	social	ADJ
cjfa-41519	306	6	,	,	PUNCT
cjfa-41519	306	7	and	and	CCONJ
cjfa-41519	306	8	technological	technological	ADJ
cjfa-41519	306	9	reasons	reason	NOUN
cjfa-41519	306	10	,	,	PUNCT
cjfa-41519	306	11	this	this	DET
cjfa-41519	306	12	response	response	NOUN
cjfa-41519	306	13	rate	rate	NOUN
cjfa-41519	306	14	is	be	AUX
cjfa-41519	306	15	slightly	slightly	ADV
cjfa-41519	306	16	higher	high	ADJ
cjfa-41519	306	17	in	in	ADP
cjfa-41519	306	18	a	a	DET
cjfa-41519	306	19	developed	develop	VERB
cjfa-41519	306	20	economy	economy	NOUN
cjfa-41519	306	21	like	like	ADP
cjfa-41519	306	22	canada	canada	PROPN
cjfa-41519	306	23	.	.	PUNCT
cjfa-41519	307	1	whereas	whereas	SCONJ
cjfa-41519	307	2	van	van	PROPN
cjfa-41519	307	3	helden	helden	PROPN
cjfa-41519	307	4	and	and	CCONJ
cjfa-41519	307	5	uddin	uddin	PROPN
cjfa-41519	307	6	’s	’s	PART
cjfa-41519	307	7	(	(	PUNCT
cjfa-41519	307	8	2016	2016	NUM
cjfa-41519	307	9	)	)	PUNCT
cjfa-41519	307	10	research	research	NOUN
cjfa-41519	307	11	location	location	NOUN
cjfa-41519	307	12	is	be	AUX
cjfa-41519	307	13	developing	develop	VERB
cjfa-41519	307	14	countries	country	NOUN
cjfa-41519	307	15	,	,	PUNCT
cjfa-41519	307	16	this	this	DET
cjfa-41519	307	17	review	review	NOUN
cjfa-41519	307	18	concentrated	concentrate	VERB
cjfa-41519	307	19	on	on	ADP
cjfa-41519	307	20	canada	canada	PROPN
cjfa-41519	307	21	,	,	PUNCT
cjfa-41519	307	22	which	which	PRON
cjfa-41519	307	23	could	could	AUX
cjfa-41519	307	24	account	account	VERB
cjfa-41519	307	25	for	for	ADP
cjfa-41519	307	26	the	the	DET
cjfa-41519	307	27	increased	increase	VERB
cjfa-41519	307	28	civic	civic	ADJ
cjfa-41519	307	29	engagement	engagement	NOUN
cjfa-41519	307	30	(	(	PUNCT
cjfa-41519	307	31	uslaner	uslaner	NOUN
cjfa-41519	307	32	,	,	PUNCT
cjfa-41519	307	33	2002	2002	NUM
cjfa-41519	307	34	)	)	PUNCT
cjfa-41519	307	35	.	.	PUNCT
cjfa-41519	308	1	a	a	DET
cjfa-41519	308	2	large	large	ADJ
cjfa-41519	308	3	proportion	proportion	NOUN
cjfa-41519	308	4	of	of	ADP
cjfa-41519	308	5	the	the	DET
cjfa-41519	308	6	selected	select	VERB
cjfa-41519	308	7	articles	article	NOUN
cjfa-41519	308	8	(	(	PUNCT
cjfa-41519	308	9	9	9	NUM
cjfa-41519	308	10	articles	article	NOUN
cjfa-41519	308	11	)	)	PUNCT
cjfa-41519	308	12	are	be	AUX
cjfa-41519	308	13	commentary	commentary	NOUN
cjfa-41519	308	14	and	and	CCONJ
cjfa-41519	308	15	descriptive	descriptive	ADJ
cjfa-41519	308	16	,	,	PUNCT
cjfa-41519	308	17	not	not	PART
cjfa-41519	308	18	employing	employ	VERB
cjfa-41519	308	19	specific	specific	ADJ
cjfa-41519	308	20	methods	method	NOUN
cjfa-41519	308	21	.	.	PUNCT
cjfa-41519	308	22	 	 	SPACE
cjfa-41519	309	1	conclusions	conclusion	NOUN
cjfa-41519	309	2	and	and	CCONJ
cjfa-41519	309	3	future	future	ADJ
cjfa-41519	309	4	research	research	NOUN
cjfa-41519	309	5	directions	direction	NOUN
cjfa-41519	309	6	 	 	SPACE
cjfa-41519	309	7	conclusions	conclusion	NOUN
cjfa-41519	309	8	and	and	CCONJ
cjfa-41519	309	9	future	future	ADJ
cjfa-41519	309	10	research	research	NOUN
cjfa-41519	309	11	directions	direction	NOUN
cjfa-41519	309	12	given	give	VERB
cjfa-41519	309	13	the	the	DET
cjfa-41519	309	14	dearth	dearth	NOUN
cjfa-41519	309	15	of	of	ADP
cjfa-41519	309	16	synthesized	synthesize	VERB
cjfa-41519	309	17	knowledge	knowledge	NOUN
cjfa-41519	309	18	on	on	ADP
cjfa-41519	309	19	canadian	canadian	ADJ
cjfa-41519	309	20	public	public	ADJ
cjfa-41519	309	21	accounting	accounting	NOUN
cjfa-41519	309	22	,	,	PUNCT
cjfa-41519	309	23	we	we	PRON
cjfa-41519	309	24	conducted	conduct	VERB
cjfa-41519	309	25	a	a	DET
cjfa-41519	309	26	systematic	systematic	ADJ
cjfa-41519	309	27	review	review	NOUN
cjfa-41519	309	28	of	of	ADP
cjfa-41519	309	29	the	the	DET
cjfa-41519	309	30	last	last	ADJ
cjfa-41519	309	31	42	42	NUM
cjfa-41519	309	32	years	year	NOUN
cjfa-41519	309	33	’	'	PUNCT
cjfa-41519	309	34	published	publish	VERB
cjfa-41519	309	35	studies	study	NOUN
cjfa-41519	309	36	to	to	PART
cjfa-41519	309	37	fill	fill	VERB
cjfa-41519	309	38	this	this	DET
cjfa-41519	309	39	knowledge	knowledge	NOUN
cjfa-41519	309	40	gap	gap	NOUN
cjfa-41519	309	41	.	.	PUNCT
cjfa-41519	310	1	to	to	PART
cjfa-41519	310	2	shed	shed	VERB
cjfa-41519	310	3	light	light	NOUN
cjfa-41519	310	4	on	on	ADP
cjfa-41519	310	5	what	what	PRON
cjfa-41519	310	6	we	we	PRON
cjfa-41519	310	7	know	know	VERB
cjfa-41519	310	8	about	about	ADP
cjfa-41519	310	9	canadian	canadian	ADJ
cjfa-41519	310	10	government	government	NOUN
cjfa-41519	310	11	accounting	accounting	NOUN
cjfa-41519	310	12	,	,	PUNCT
cjfa-41519	310	13	we	we	PRON
cjfa-41519	310	14	sought	seek	VERB
cjfa-41519	310	15	to	to	PART
cjfa-41519	310	16	categorize	categorize	VERB
cjfa-41519	310	17	studies	study	NOUN
cjfa-41519	310	18	according	accord	VERB
cjfa-41519	310	19	to	to	ADP
cjfa-41519	310	20	the	the	DET
cjfa-41519	310	21	accounting	accounting	NOUN
cjfa-41519	310	22	area	area	NOUN
cjfa-41519	310	23	and	and	CCONJ
cjfa-41519	310	24	topics	topic	NOUN
cjfa-41519	310	25	covered	cover	VERB
cjfa-41519	310	26	.	.	PUNCT
cjfa-41519	311	1	this	this	DET
cjfa-41519	311	2	review	review	NOUN
cjfa-41519	311	3	states	state	VERB
cjfa-41519	311	4	that	that	SCONJ
cjfa-41519	311	5	although	although	SCONJ
cjfa-41519	311	6	a	a	DET
cjfa-41519	311	7	diverse	diverse	ADJ
cjfa-41519	311	8	range	range	NOUN
cjfa-41519	311	9	of	of	ADP
cjfa-41519	311	10	research	research	NOUN
cjfa-41519	311	11	has	have	AUX
cjfa-41519	311	12	been	be	AUX
cjfa-41519	311	13	done	do	VERB
cjfa-41519	311	14	in	in	ADP
cjfa-41519	311	15	financial	financial	ADJ
cjfa-41519	311	16	and	and	CCONJ
cjfa-41519	311	17	managerial	managerial	ADJ
cjfa-41519	311	18	accounting	accounting	NOUN
cjfa-41519	311	19	,	,	PUNCT
cjfa-41519	311	20	the	the	DET
cjfa-41519	311	21	opportunity	opportunity	NOUN
cjfa-41519	311	22	still	still	ADV
cjfa-41519	311	23	exists	exist	VERB
cjfa-41519	311	24	to	to	PART
cjfa-41519	311	25	set	set	VERB
cjfa-41519	311	26	out	out	ADP
cjfa-41519	311	27	future	future	ADJ
cjfa-41519	311	28	research	research	NOUN
cjfa-41519	311	29	directions	direction	NOUN
cjfa-41519	311	30	.	.	PUNCT
cjfa-41519	312	1	this	this	DET
cjfa-41519	312	2	synthesis	synthesis	NOUN
cjfa-41519	312	3	reveals	reveal	VERB
cjfa-41519	312	4	that	that	SCONJ
cjfa-41519	312	5	the	the	DET
cjfa-41519	312	6	formation	formation	NOUN
cjfa-41519	312	7	of	of	ADP
cjfa-41519	312	8	the	the	DET
cjfa-41519	312	9	confederation	confederation	NOUN
cjfa-41519	312	10	has	have	AUX
cjfa-41519	312	11	provided	provide	VERB
cjfa-41519	312	12	a	a	DET
cjfa-41519	312	13	distinctive	distinctive	ADJ
cjfa-41519	312	14	context	context	NOUN
cjfa-41519	312	15	for	for	ADP
cjfa-41519	312	16	the	the	DET
cjfa-41519	312	17	evolution	evolution	NOUN
cjfa-41519	312	18	and	and	CCONJ
cjfa-41519	312	19	adaption	adaption	NOUN
cjfa-41519	312	20	of	of	ADP
cjfa-41519	312	21	an	an	DET
cjfa-41519	312	22	accounting	accounting	NOUN
cjfa-41519	312	23	system	system	NOUN
cjfa-41519	312	24	that	that	PRON
cjfa-41519	312	25	legitimizes	legitimize	VERB
cjfa-41519	312	26	provinces	province	NOUN
cjfa-41519	312	27	.	.	PUNCT
cjfa-41519	313	1	despite	despite	SCONJ
cjfa-41519	313	2	political	political	ADJ
cjfa-41519	313	3	instability	instability	NOUN
cjfa-41519	313	4	at	at	ADP
cjfa-41519	313	5	that	that	DET
cjfa-41519	313	6	time	time	NOUN
cjfa-41519	313	7	,	,	PUNCT
cjfa-41519	313	8	accounting	accounting	NOUN
cjfa-41519	313	9	systems	system	NOUN
cjfa-41519	313	10	worked	work	VERB
cjfa-41519	313	11	as	as	ADP
cjfa-41519	313	12	a	a	DET
cjfa-41519	313	13	coordinating	coordinating	NOUN
cjfa-41519	313	14	mechanism	mechanism	NOUN
cjfa-41519	313	15	for	for	ADP
cjfa-41519	313	16	consolidating	consolidate	VERB
cjfa-41519	313	17	the	the	DET
cjfa-41519	313	18	financial	financial	ADJ
cjfa-41519	313	19	results	result	NOUN
cjfa-41519	313	20	of	of	ADP
cjfa-41519	313	21	different	different	ADJ
cjfa-41519	313	22	provinces	province	NOUN
cjfa-41519	313	23	.	.	PUNCT
cjfa-41519	314	1	the	the	DET
cjfa-41519	314	2	financial	financial	ADJ
cjfa-41519	314	3	accounting	accounting	NOUN
cjfa-41519	314	4	domain	domain	NOUN
cjfa-41519	314	5	of	of	ADP
cjfa-41519	314	6	canadian	canadian	ADJ
cjfa-41519	314	7	government	government	NOUN
cjfa-41519	314	8	accounting	accounting	NOUN
cjfa-41519	314	9	research	research	NOUN
cjfa-41519	314	10	has	have	AUX
cjfa-41519	314	11	applied	apply	VERB
cjfa-41519	314	12	some	some	DET
cjfa-41519	314	13	historical	historical	ADJ
cjfa-41519	314	14	analysis	analysis	NOUN
cjfa-41519	314	15	techniques	technique	NOUN
cjfa-41519	314	16	to	to	PART
cjfa-41519	314	17	unfold	unfold	VERB
cjfa-41519	314	18	the	the	DET
cjfa-41519	314	19	influence	influence	NOUN
cjfa-41519	314	20	of	of	ADP
cjfa-41519	314	21	this	this	DET
cjfa-41519	314	22	political	political	ADJ
cjfa-41519	314	23	change	change	NOUN
cjfa-41519	314	24	on	on	ADP
cjfa-41519	314	25	prevailing	prevail	VERB
cjfa-41519	314	26	accounting	accounting	NOUN
cjfa-41519	314	27	practice	practice	NOUN
cjfa-41519	314	28	.	.	PUNCT
cjfa-41519	315	1	however	however	ADV
cjfa-41519	315	2	,	,	PUNCT
cjfa-41519	315	3	no	no	DET
cjfa-41519	315	4	research	research	NOUN
cjfa-41519	315	5	has	have	AUX
cjfa-41519	315	6	been	be	AUX
cjfa-41519	315	7	done	do	VERB
cjfa-41519	315	8	to	to	PART
cjfa-41519	315	9	explore	explore	VERB
cjfa-41519	315	10	this	this	DET
cjfa-41519	315	11	political	political	ADJ
cjfa-41519	315	12	influence	influence	NOUN
cjfa-41519	315	13	on	on	ADP
cjfa-41519	315	14	managerial	managerial	ADJ
cjfa-41519	315	15	accounting	accounting	NOUN
cjfa-41519	315	16	practices	practice	NOUN
cjfa-41519	315	17	.	.	PUNCT
cjfa-41519	316	1	the	the	DET
cjfa-41519	316	2	selected	select	VERB
cjfa-41519	316	3	literature	literature	NOUN
cjfa-41519	316	4	suggests	suggest	VERB
cjfa-41519	316	5	that	that	SCONJ
cjfa-41519	316	6	canadian	canadian	ADJ
cjfa-41519	316	7	government	government	NOUN
cjfa-41519	316	8	accounting	accounting	NOUN
cjfa-41519	316	9	practices	practice	NOUN
cjfa-41519	316	10	became	become	VERB
cjfa-41519	316	11	institutionalized	institutionalize	VERB
cjfa-41519	316	12	reflecting	reflect	VERB
cjfa-41519	316	13	both	both	CCONJ
cjfa-41519	316	14	national	national	ADJ
cjfa-41519	316	15	and	and	CCONJ
cjfa-41519	316	16	international	international	ADJ
cjfa-41519	316	17	influences	influence	NOUN
cjfa-41519	316	18	.	.	PUNCT
cjfa-41519	317	1	some	some	DET
cjfa-41519	317	2	study	study	NOUN
cjfa-41519	317	3	findings	finding	NOUN
cjfa-41519	317	4	maintain	maintain	VERB
cjfa-41519	317	5	that	that	SCONJ
cjfa-41519	317	6	international	international	ADJ
cjfa-41519	317	7	institutionalization	institutionalization	NOUN
cjfa-41519	317	8	,	,	PUNCT
cjfa-41519	317	9	influenced	influence	VERB
cjfa-41519	317	10	by	by	ADP
cjfa-41519	317	11	foreign	foreign	ADJ
cjfa-41519	317	12	countries	country	NOUN
cjfa-41519	317	13	’	'	PUNCT
cjfa-41519	317	14	policies	policy	NOUN
cjfa-41519	317	15	has	have	AUX
cjfa-41519	317	16	shaped	shape	VERB
cjfa-41519	317	17	accounting	accounting	NOUN
cjfa-41519	317	18	practices	practice	NOUN
cjfa-41519	317	19	.	.	PUNCT
cjfa-41519	318	1	this	this	DET
cjfa-41519	318	2	line	line	NOUN
cjfa-41519	318	3	of	of	ADP
cjfa-41519	318	4	inquiry	inquiry	NOUN
cjfa-41519	318	5	can	can	AUX
cjfa-41519	318	6	be	be	AUX
cjfa-41519	318	7	further	far	ADV
cjfa-41519	318	8	extended	extend	VERB
cjfa-41519	318	9	by	by	ADP
cjfa-41519	318	10	exploring	explore	VERB
cjfa-41519	318	11	the	the	DET
cjfa-41519	318	12	influence	influence	NOUN
cjfa-41519	318	13	canadian	canadian	ADJ
cjfa-41519	318	14	government	government	NOUN
cjfa-41519	318	15	accounting	accounting	NOUN
cjfa-41519	318	16	:	:	PUNCT
cjfa-41519	318	17	a	a	DET
cjfa-41519	318	18	systematic	systematic	ADJ
cjfa-41519	318	19	review	review	NOUN
cjfa-41519	318	20	9393	9393	NUM
cjfa-41519	318	21	of	of	ADP
cjfa-41519	318	22	the	the	DET
cjfa-41519	318	23	international	international	ADJ
cjfa-41519	318	24	public	public	ADJ
cjfa-41519	318	25	sector	sector	NOUN
cjfa-41519	318	26	accounting	accounting	PROPN
cjfa-41519	318	27	standard	standard	PROPN
cjfa-41519	318	28	board	board	PROPN
cjfa-41519	318	29	(	(	PUNCT
cjfa-41519	318	30	ipsasb	ipsasb	PROPN
cjfa-41519	318	31	)	)	PUNCT
cjfa-41519	318	32	on	on	ADP
cjfa-41519	318	33	the	the	DET
cjfa-41519	318	34	prevailing	prevail	VERB
cjfa-41519	318	35	practice	practice	NOUN
cjfa-41519	318	36	.	.	PUNCT
cjfa-41519	319	1	studying	study	VERB
cjfa-41519	319	2	the	the	DET
cjfa-41519	319	3	influence	influence	NOUN
cjfa-41519	319	4	of	of	ADP
cjfa-41519	319	5	international	international	ADJ
cjfa-41519	319	6	bodies	body	NOUN
cjfa-41519	319	7	such	such	ADJ
cjfa-41519	319	8	as	as	ADP
cjfa-41519	319	9	the	the	DET
cjfa-41519	319	10	ipsasb	ipsasb	NOUN
cjfa-41519	319	11	,	,	PUNCT
cjfa-41519	319	12	the	the	DET
cjfa-41519	319	13	united	united	PROPN
cjfa-41519	319	14	nations	nations	PROPN
cjfa-41519	319	15	,	,	PUNCT
cjfa-41519	319	16	and	and	CCONJ
cjfa-41519	319	17	the	the	DET
cjfa-41519	319	18	european	european	PROPN
cjfa-41519	319	19	commission	commission	PROPN
cjfa-41519	319	20	would	would	AUX
cjfa-41519	319	21	be	be	AUX
cjfa-41519	319	22	relevant	relevant	ADJ
cjfa-41519	319	23	and	and	CCONJ
cjfa-41519	319	24	timely	timely	ADJ
cjfa-41519	319	25	.	.	PUNCT
cjfa-41519	320	1	more	more	ADV
cjfa-41519	320	2	specifically	specifically	ADV
cjfa-41519	320	3	,	,	PUNCT
cjfa-41519	320	4	a	a	DET
cjfa-41519	320	5	study	study	NOUN
cjfa-41519	320	6	outlining	outline	VERB
cjfa-41519	320	7	the	the	DET
cjfa-41519	320	8	impact	impact	NOUN
cjfa-41519	320	9	of	of	ADP
cjfa-41519	320	10	an	an	DET
cjfa-41519	320	11	ongoing	ongoing	ADJ
cjfa-41519	320	12	initiative	initiative	NOUN
cjfa-41519	320	13	by	by	ADP
cjfa-41519	320	14	ipsasb	ipsasb	NOUN
cjfa-41519	320	15	to	to	PART
cjfa-41519	320	16	revise	revise	VERB
cjfa-41519	320	17	the	the	DET
cjfa-41519	320	18	conceptual	conceptual	ADJ
cjfa-41519	320	19	framework	framework	NOUN
cjfa-41519	320	20	for	for	ADP
cjfa-41519	320	21	public	public	ADJ
cjfa-41519	320	22	sector	sector	NOUN
cjfa-41519	320	23	accounting	accounting	NOUN
cjfa-41519	320	24	is	be	AUX
cjfa-41519	320	25	warranted	warrant	VERB
cjfa-41519	320	26	.	.	PUNCT
cjfa-41519	321	1	bruce	bruce	PROPN
cjfa-41519	321	2	and	and	CCONJ
cjfa-41519	321	3	warren	warren	PROPN
cjfa-41519	321	4	(	(	PUNCT
cjfa-41519	321	5	2018	2018	NUM
cjfa-41519	321	6	)	)	PUNCT
cjfa-41519	321	7	conducted	conduct	VERB
cjfa-41519	321	8	an	an	DET
cjfa-41519	321	9	empirical	empirical	ADJ
cjfa-41519	321	10	study	study	NOUN
cjfa-41519	321	11	on	on	ADP
cjfa-41519	321	12	a	a	DET
cjfa-41519	321	13	different	different	ADJ
cjfa-41519	321	14	perspective	perspective	NOUN
cjfa-41519	321	15	of	of	ADP
cjfa-41519	321	16	ipsasb	ipsasb	NOUN
cjfa-41519	321	17	’s	’s	PART
cjfa-41519	321	18	conceptual	conceptual	ADJ
cjfa-41519	321	19	framework	framework	NOUN
cjfa-41519	321	20	project	project	NOUN
cjfa-41519	321	21	to	to	PART
cjfa-41519	321	22	explore	explore	VERB
cjfa-41519	321	23	the	the	DET
cjfa-41519	321	24	institutional	institutional	ADJ
cjfa-41519	321	25	aspects	aspect	NOUN
cjfa-41519	321	26	such	such	ADJ
cjfa-41519	321	27	changes	change	NOUN
cjfa-41519	321	28	(	(	PUNCT
cjfa-41519	321	29	coercive	coercive	ADJ
cjfa-41519	321	30	,	,	PUNCT
cjfa-41519	321	31	memetic	memetic	ADJ
cjfa-41519	321	32	,	,	PUNCT
cjfa-41519	321	33	or	or	CCONJ
cjfa-41519	321	34	normative	normative	NOUN
cjfa-41519	321	35	)	)	PUNCT
cjfa-41519	321	36	using	use	VERB
cjfa-41519	321	37	stakeholders	stakeholder	NOUN
cjfa-41519	321	38	’	'	PUNCT
cjfa-41519	321	39	response	response	NOUN
cjfa-41519	321	40	letters	letter	NOUN
cjfa-41519	321	41	.	.	PUNCT
cjfa-41519	322	1	nonetheless	nonetheless	ADV
cjfa-41519	322	2	,	,	PUNCT
cjfa-41519	322	3	an	an	DET
cjfa-41519	322	4	empirical	empirical	ADJ
cjfa-41519	322	5	case	case	NOUN
cjfa-41519	322	6	study	study	NOUN
cjfa-41519	322	7	or	or	CCONJ
cjfa-41519	322	8	multiple	multiple	ADJ
cjfa-41519	322	9	case	case	NOUN
cjfa-41519	322	10	studies	study	NOUN
cjfa-41519	322	11	using	use	VERB
cjfa-41519	322	12	in	in	ADP
cjfa-41519	322	13	-	-	PUNCT
cjfa-41519	322	14	depth	depth	NOUN
cjfa-41519	322	15	interviews	interview	NOUN
cjfa-41519	322	16	would	would	AUX
cjfa-41519	322	17	reveal	reveal	VERB
cjfa-41519	322	18	real	real	ADJ
cjfa-41519	322	19	tensions	tension	NOUN
cjfa-41519	322	20	and	and	CCONJ
cjfa-41519	322	21	changes	change	NOUN
cjfa-41519	322	22	in	in	ADP
cjfa-41519	322	23	current	current	ADJ
cjfa-41519	322	24	accounting	accounting	NOUN
cjfa-41519	322	25	practice	practice	NOUN
cjfa-41519	322	26	in	in	ADP
cjfa-41519	322	27	response	response	NOUN
cjfa-41519	322	28	to	to	ADP
cjfa-41519	322	29	this	this	DET
cjfa-41519	322	30	revised	revise	VERB
cjfa-41519	322	31	conceptual	conceptual	ADJ
cjfa-41519	322	32	framework	framework	NOUN
cjfa-41519	322	33	.	.	PUNCT
cjfa-41519	323	1	in	in	ADP
cjfa-41519	323	2	addition	addition	NOUN
cjfa-41519	323	3	,	,	PUNCT
cjfa-41519	323	4	how	how	SCONJ
cjfa-41519	323	5	the	the	DET
cjfa-41519	323	6	canadian	canadian	ADJ
cjfa-41519	323	7	psab	psab	VERB
cjfa-41519	323	8	is	be	AUX
cjfa-41519	323	9	responding	respond	VERB
cjfa-41519	323	10	to	to	ADP
cjfa-41519	323	11	the	the	DET
cjfa-41519	323	12	notion	notion	NOUN
cjfa-41519	323	13	of	of	ADP
cjfa-41519	323	14	change	change	NOUN
cjfa-41519	323	15	would	would	AUX
cjfa-41519	323	16	be	be	AUX
cjfa-41519	323	17	an	an	DET
cjfa-41519	323	18	interesting	interesting	ADJ
cjfa-41519	323	19	research	research	NOUN
cjfa-41519	323	20	topic	topic	NOUN
cjfa-41519	323	21	.	.	PUNCT
cjfa-41519	324	1	in	in	ADP
cjfa-41519	324	2	a	a	DET
cjfa-41519	324	3	similar	similar	ADJ
cjfa-41519	324	4	vein	vein	NOUN
cjfa-41519	324	5	,	,	PUNCT
cjfa-41519	324	6	baker	baker	PROPN
cjfa-41519	324	7	(	(	PUNCT
cjfa-41519	324	8	2019	2019	NUM
cjfa-41519	324	9	)	)	PUNCT
cjfa-41519	324	10	maintains	maintain	VERB
cjfa-41519	324	11	that	that	SCONJ
cjfa-41519	324	12	effective	effective	ADJ
cjfa-41519	324	13	international	international	ADJ
cjfa-41519	324	14	accounting	accounting	NOUN
cjfa-41519	324	15	standards	standard	NOUN
cjfa-41519	324	16	are	be	AUX
cjfa-41519	324	17	one	one	NUM
cjfa-41519	324	18	of	of	ADP
cjfa-41519	324	19	the	the	DET
cjfa-41519	324	20	prima	prima	NOUN
cjfa-41519	324	21	facie	facie	NOUN
cjfa-41519	324	22	in	in	ADP
cjfa-41519	324	23	encouraging	encourage	VERB
cjfa-41519	324	24	general	general	ADJ
cjfa-41519	324	25	purpose	purpose	NOUN
cjfa-41519	324	26	financial	financial	ADJ
cjfa-41519	324	27	reporting	reporting	NOUN
cjfa-41519	324	28	.	.	PUNCT
cjfa-41519	325	1	future	future	ADJ
cjfa-41519	325	2	research	research	NOUN
cjfa-41519	325	3	in	in	ADP
cjfa-41519	325	4	canadian	canadian	ADJ
cjfa-41519	325	5	government	government	NOUN
cjfa-41519	325	6	accounting	accounting	NOUN
cjfa-41519	325	7	can	can	AUX
cjfa-41519	325	8	shed	shed	VERB
cjfa-41519	325	9	light	light	NOUN
cjfa-41519	325	10	on	on	ADP
cjfa-41519	325	11	to	to	ADP
cjfa-41519	325	12	what	what	DET
cjfa-41519	325	13	extent	extent	NOUN
cjfa-41519	325	14	this	this	DET
cjfa-41519	325	15	internationally	internationally	ADV
cjfa-41519	325	16	accepted	accept	VERB
cjfa-41519	325	17	conceptual	conceptual	ADJ
cjfa-41519	325	18	framework	framework	NOUN
cjfa-41519	325	19	contributes	contribute	VERB
cjfa-41519	325	20	to	to	ADP
cjfa-41519	325	21	improving	improve	VERB
cjfa-41519	325	22	the	the	DET
cjfa-41519	325	23	quality	quality	NOUN
cjfa-41519	325	24	of	of	ADP
cjfa-41519	325	25	government	government	NOUN
cjfa-41519	325	26	financial	financial	ADJ
cjfa-41519	325	27	reporting	reporting	NOUN
cjfa-41519	325	28	.	.	PUNCT
cjfa-41519	326	1	this	this	DET
cjfa-41519	326	2	review	review	NOUN
cjfa-41519	326	3	synthesized	synthesize	VERB
cjfa-41519	326	4	the	the	DET
cjfa-41519	326	5	scope	scope	NOUN
cjfa-41519	326	6	of	of	ADP
cjfa-41519	326	7	financial	financial	ADJ
cjfa-41519	326	8	accounting	accounting	NOUN
cjfa-41519	326	9	topics	topic	NOUN
cjfa-41519	326	10	using	use	VERB
cjfa-41519	326	11	topics	topic	NOUN
cjfa-41519	326	12	listed	list	VERB
cjfa-41519	326	13	on	on	ADP
cjfa-41519	326	14	the	the	DET
cjfa-41519	326	15	psa	psa	NOUN
cjfa-41519	326	16	standards	standard	NOUN
cjfa-41519	326	17	(	(	PUNCT
cjfa-41519	326	18	see	see	VERB
cjfa-41519	326	19	figure	figure	NOUN
cjfa-41519	326	20	3	3	NUM
cjfa-41519	326	21	)	)	PUNCT
cjfa-41519	326	22	.	.	PUNCT
cjfa-41519	327	1	the	the	DET
cjfa-41519	327	2	review	review	NOUN
cjfa-41519	327	3	finding	finding	NOUN
cjfa-41519	327	4	depicts	depict	VERB
cjfa-41519	327	5	that	that	SCONJ
cjfa-41519	327	6	only	only	ADV
cjfa-41519	327	7	one	one	NUM
cjfa-41519	327	8	paper	paper	NOUN
cjfa-41519	327	9	(	(	PUNCT
cjfa-41519	327	10	baker	baker	PROPN
cjfa-41519	327	11	&	&	CCONJ
cjfa-41519	327	12	rennie	rennie	PROPN
cjfa-41519	327	13	,	,	PUNCT
cjfa-41519	327	14	2011	2011	NUM
cjfa-41519	327	15	)	)	PUNCT
cjfa-41519	327	16	has	have	AUX
cjfa-41519	327	17	covered	cover	VERB
cjfa-41519	327	18	one	one	NUM
cjfa-41519	327	19	balance	balance	NOUN
cjfa-41519	327	20	sheet	sheet	NOUN
cjfa-41519	327	21	item	item	NOUN
cjfa-41519	327	22	(	(	PUNCT
cjfa-41519	327	23	net	net	ADJ
cjfa-41519	327	24	debt	debt	NOUN
cjfa-41519	327	25	)	)	PUNCT
cjfa-41519	327	26	in	in	ADP
cjfa-41519	327	27	their	their	PRON
cjfa-41519	327	28	study	study	NOUN
cjfa-41519	327	29	.	.	PUNCT
cjfa-41519	328	1	research	research	NOUN
cjfa-41519	328	2	opportunities	opportunity	NOUN
cjfa-41519	328	3	exist	exist	VERB
cjfa-41519	328	4	to	to	PART
cjfa-41519	328	5	explore	explore	VERB
cjfa-41519	328	6	other	other	ADJ
cjfa-41519	328	7	accounting	accounting	NOUN
cjfa-41519	328	8	topics	topic	NOUN
cjfa-41519	328	9	from	from	ADP
cjfa-41519	328	10	the	the	DET
cjfa-41519	328	11	statement	statement	NOUN
cjfa-41519	328	12	of	of	ADP
cjfa-41519	328	13	financial	financial	ADJ
cjfa-41519	328	14	position	position	NOUN
cjfa-41519	328	15	,	,	PUNCT
cjfa-41519	328	16	statement	statement	NOUN
cjfa-41519	328	17	of	of	ADP
cjfa-41519	328	18	operation	operation	NOUN
cjfa-41519	328	19	,	,	PUNCT
cjfa-41519	328	20	cash	cash	NOUN
cjfa-41519	328	21	flow	flow	NOUN
cjfa-41519	328	22	statement	statement	NOUN
cjfa-41519	328	23	,	,	PUNCT
cjfa-41519	328	24	and	and	CCONJ
cjfa-41519	328	25	remeasurement	remeasurement	NOUN
cjfa-41519	328	26	of	of	ADP
cjfa-41519	328	27	gains	gain	NOUN
cjfa-41519	328	28	and	and	CCONJ
cjfa-41519	328	29	losses	loss	NOUN
cjfa-41519	328	30	.	.	PUNCT
cjfa-41519	329	1	more	more	ADV
cjfa-41519	329	2	specifically	specifically	ADV
cjfa-41519	329	3	,	,	PUNCT
cjfa-41519	329	4	future	future	ADJ
cjfa-41519	329	5	research	research	NOUN
cjfa-41519	329	6	can	can	AUX
cjfa-41519	329	7	be	be	AUX
cjfa-41519	329	8	directed	direct	VERB
cjfa-41519	329	9	to	to	PART
cjfa-41519	329	10	understand	understand	VERB
cjfa-41519	329	11	the	the	DET
cjfa-41519	329	12	nature	nature	NOUN
cjfa-41519	329	13	,	,	PUNCT
cjfa-41519	329	14	type	type	NOUN
cjfa-41519	329	15	,	,	PUNCT
cjfa-41519	329	16	and	and	CCONJ
cjfa-41519	329	17	reporting	report	VERB
cjfa-41519	329	18	history	history	NOUN
cjfa-41519	329	19	of	of	ADP
cjfa-41519	329	20	some	some	DET
cjfa-41519	329	21	unique	unique	ADJ
cjfa-41519	329	22	items	item	NOUN
cjfa-41519	329	23	,	,	PUNCT
cjfa-41519	329	24	such	such	ADJ
cjfa-41519	329	25	as	as	ADP
cjfa-41519	329	26	contractual	contractual	ADJ
cjfa-41519	329	27	obligation	obligation	NOUN
cjfa-41519	329	28	and	and	CCONJ
cjfa-41519	329	29	assets	asset	NOUN
cjfa-41519	329	30	,	,	PUNCT
cjfa-41519	329	31	remeasurement	remeasurement	NOUN
cjfa-41519	329	32	gains	gain	NOUN
cjfa-41519	329	33	and	and	CCONJ
cjfa-41519	329	34	losses	loss	NOUN
cjfa-41519	329	35	,	,	PUNCT
cjfa-41519	329	36	and	and	CCONJ
cjfa-41519	329	37	cash	cash	NOUN
cjfa-41519	329	38	flow	flow	NOUN
cjfa-41519	329	39	from	from	ADP
cjfa-41519	329	40	the	the	DET
cjfa-41519	329	41	capital	capital	NOUN
cjfa-41519	329	42	.	.	PUNCT
cjfa-41519	330	1	our	our	PRON
cjfa-41519	330	2	review	review	NOUN
cjfa-41519	330	3	synthesis	synthesis	NOUN
cjfa-41519	330	4	suggests	suggest	VERB
cjfa-41519	330	5	that	that	SCONJ
cjfa-41519	330	6	the	the	DET
cjfa-41519	330	7	research	research	NOUN
cjfa-41519	330	8	in	in	ADP
cjfa-41519	330	9	canadian	canadian	ADJ
cjfa-41519	330	10	government	government	NOUN
cjfa-41519	330	11	accounting	accounting	NOUN
cjfa-41519	330	12	is	be	AUX
cjfa-41519	330	13	limited	limit	VERB
cjfa-41519	330	14	to	to	ADP
cjfa-41519	330	15	different	different	ADJ
cjfa-41519	330	16	government	government	NOUN
cjfa-41519	330	17	tiers	tier	NOUN
cjfa-41519	330	18	such	such	ADJ
cjfa-41519	330	19	as	as	ADP
cjfa-41519	330	20	federal	federal	ADJ
cjfa-41519	330	21	,	,	PUNCT
cjfa-41519	330	22	provincial	provincial	ADJ
cjfa-41519	330	23	and	and	CCONJ
cjfa-41519	330	24	territorial	territorial	ADJ
cjfa-41519	330	25	,	,	PUNCT
cjfa-41519	330	26	and	and	CCONJ
cjfa-41519	330	27	municipal	municipal	ADJ
cjfa-41519	330	28	.	.	PUNCT
cjfa-41519	331	1	nonetheless	nonetheless	ADV
cjfa-41519	331	2	,	,	PUNCT
cjfa-41519	331	3	psa	psa	VERB
cjfa-41519	331	4	defines	define	VERB
cjfa-41519	331	5	government	government	NOUN
cjfa-41519	331	6	accounting	account	VERB
cjfa-41519	331	7	broadly	broadly	ADV
cjfa-41519	331	8	and	and	CCONJ
cjfa-41519	331	9	includes	include	VERB
cjfa-41519	331	10	government	government	NOUN
cjfa-41519	331	11	business	business	NOUN
cjfa-41519	331	12	enterprise	enterprise	NOUN
cjfa-41519	331	13	,	,	PUNCT
cjfa-41519	331	14	government	government	NOUN
cjfa-41519	331	15	non	non	ADJ
cjfa-41519	331	16	-	-	ADJ
cjfa-41519	331	17	profit	profit	ADJ
cjfa-41519	331	18	organizations	organization	NOUN
cjfa-41519	331	19	,	,	PUNCT
cjfa-41519	331	20	government	government	NOUN
cjfa-41519	331	21	partnership	partnership	NOUN
cjfa-41519	331	22	,	,	PUNCT
cjfa-41519	331	23	and	and	CCONJ
cjfa-41519	331	24	business	business	NOUN
cjfa-41519	331	25	partnership	partnership	NOUN
cjfa-41519	331	26	.	.	PUNCT
cjfa-41519	332	1	therefore	therefore	ADV
cjfa-41519	332	2	,	,	PUNCT
cjfa-41519	332	3	research	research	NOUN
cjfa-41519	332	4	can	can	AUX
cjfa-41519	332	5	be	be	AUX
cjfa-41519	332	6	pursued	pursue	VERB
cjfa-41519	332	7	to	to	PART
cjfa-41519	332	8	explore	explore	VERB
cjfa-41519	332	9	the	the	DET
cjfa-41519	332	10	financial	financial	ADJ
cjfa-41519	332	11	and	and	CCONJ
cjfa-41519	332	12	management	management	NOUN
cjfa-41519	332	13	accounting	accounting	NOUN
cjfa-41519	332	14	practices	practice	NOUN
cjfa-41519	332	15	of	of	ADP
cjfa-41519	332	16	all	all	DET
cjfa-41519	332	17	different	different	ADJ
cjfa-41519	332	18	forms	form	NOUN
cjfa-41519	332	19	of	of	ADP
cjfa-41519	332	20	government	government	NOUN
cjfa-41519	332	21	entities	entity	NOUN
cjfa-41519	332	22	.	.	PUNCT
cjfa-41519	333	1	this	this	DET
cjfa-41519	333	2	review	review	NOUN
cjfa-41519	333	3	study	study	NOUN
cjfa-41519	333	4	contributes	contribute	VERB
cjfa-41519	333	5	by	by	ADP
cjfa-41519	333	6	providing	provide	VERB
cjfa-41519	333	7	a	a	DET
cjfa-41519	333	8	synthesized	synthesize	VERB
cjfa-41519	333	9	knowledge	knowledge	NOUN
cjfa-41519	333	10	of	of	ADP
cjfa-41519	333	11	canadian	canadian	ADJ
cjfa-41519	333	12	government	government	NOUN
cjfa-41519	333	13	accounting	account	VERB
cjfa-41519	333	14	on	on	ADP
cjfa-41519	333	15	which	which	PRON
cjfa-41519	333	16	future	future	ADJ
cjfa-41519	333	17	research	research	NOUN
cjfa-41519	333	18	can	can	AUX
cjfa-41519	333	19	build	build	VERB
cjfa-41519	333	20	.	.	PUNCT
cjfa-41519	334	1	this	this	DET
cjfa-41519	334	2	study	study	NOUN
cjfa-41519	334	3	t.	t.	PROPN
cjfa-41519	334	4	nasreen	nasreen	PROPN
cjfa-41519	334	5	,	,	PUNCT
cjfa-41519	334	6	r.	r.	PROPN
cjfa-41519	334	7	baker9494	baker9494	PROPN
cjfa-41519	334	8	made	make	VERB
cjfa-41519	334	9	further	further	ADJ
cjfa-41519	334	10	contributions	contribution	NOUN
cjfa-41519	334	11	by	by	ADP
cjfa-41519	334	12	identifying	identify	VERB
cjfa-41519	334	13	some	some	DET
cjfa-41519	334	14	under	under	ADV
cjfa-41519	334	15	-	-	PUNCT
cjfa-41519	334	16	explored	explore	VERB
cjfa-41519	334	17	and	and	CCONJ
cjfa-41519	334	18	unexplored	unexplored	ADJ
cjfa-41519	334	19	areas	area	NOUN
cjfa-41519	334	20	and	and	CCONJ
cjfa-41519	334	21	alluding	allude	VERB
cjfa-41519	334	22	to	to	ADP
cjfa-41519	334	23	areas	area	NOUN
cjfa-41519	334	24	where	where	SCONJ
cjfa-41519	334	25	future	future	ADJ
cjfa-41519	334	26	research	research	NOUN
cjfa-41519	334	27	can	can	AUX
cjfa-41519	334	28	be	be	AUX
cjfa-41519	334	29	carried	carry	VERB
cjfa-41519	334	30	out	out	ADP
cjfa-41519	334	31	.	.	PUNCT
cjfa-41519	335	1	acknowledgementsacknowledgements	acknowledgementsacknowledgement	NOUN
cjfa-41519	335	2	we	we	PRON
cjfa-41519	335	3	would	would	AUX
cjfa-41519	335	4	like	like	VERB
cjfa-41519	335	5	to	to	ADP
cjfa-41519	335	6	especially	especially	ADV
cjfa-41519	335	7	anonymous	anonymous	ADJ
cjfa-41519	335	8	reviewers	reviewer	NOUN
cjfa-41519	335	9	,	,	PUNCT
cjfa-41519	335	10	who	who	PRON
cjfa-41519	335	11	significantly	significantly	ADV
cjfa-41519	335	12	improved	improve	VERB
cjfa-41519	335	13	this	this	DET
cjfa-41519	335	14	paper	paper	NOUN
cjfa-41519	335	15	’s	’s	PART
cjfa-41519	335	16	clarity	clarity	NOUN
cjfa-41519	335	17	and	and	CCONJ
cjfa-41519	335	18	overall	overall	ADJ
cjfa-41519	335	19	contribution	contribution	NOUN
cjfa-41519	335	20	.	.	PUNCT
cjfa-41519	336	1	we	we	PRON
cjfa-41519	336	2	also	also	ADV
cjfa-41519	336	3	would	would	AUX
cjfa-41519	336	4	like	like	VERB
cjfa-41519	336	5	to	to	PART
cjfa-41519	336	6	express	express	VERB
cjfa-41519	336	7	appreciation	appreciation	NOUN
cjfa-41519	336	8	to	to	ADP
cjfa-41519	336	9	the	the	DET
cjfa-41519	336	10	lang	lang	PROPN
cjfa-41519	336	11	business	business	PROPN
cjfa-41519	336	12	school	school	PROPN
cjfa-41519	336	13	of	of	ADP
cjfa-41519	336	14	the	the	DET
cjfa-41519	336	15	university	university	PROPN
cjfa-41519	336	16	of	of	ADP
cjfa-41519	336	17	guelph	guelph	PROPN
cjfa-41519	336	18	,	,	PUNCT
cjfa-41519	336	19	canada	canada	PROPN
cjfa-41519	336	20	,	,	PUNCT
cjfa-41519	336	21	for	for	ADP
cjfa-41519	336	22	providing	provide	VERB
cjfa-41519	336	23	us	we	PRON
cjfa-41519	336	24	with	with	ADP
cjfa-41519	336	25	the	the	DET
cjfa-41519	336	26	graduate	graduate	PROPN
cjfa-41519	336	27	research	research	NOUN
cjfa-41519	336	28	assistantship	assistantship	NOUN
cjfa-41519	336	29	fund	fund	NOUN
cjfa-41519	336	30	.	.	PUNCT
cjfa-41519	336	31	 	 	SPACE
cjfa-41519	337	1	references	reference	NOUN
cjfa-41519	337	2	 	 	SPACE
cjfa-41519	337	3	references	reference	NOUN
cjfa-41519	337	4	alawattage	alawattage	NOUN
cjfa-41519	337	5	,	,	PUNCT
cjfa-41519	337	6	c.	c.	NOUN
cjfa-41519	337	7	,	,	PUNCT
cjfa-41519	337	8	hopper	hopper	NOUN
cjfa-41519	337	9	,	,	PUNCT
cjfa-41519	337	10	t.	t.	PROPN
cjfa-41519	337	11	,	,	PUNCT
cjfa-41519	337	12	&	&	CCONJ
cjfa-41519	337	13	wickramasinghe	wickramasinghe	NOUN
cjfa-41519	337	14	,	,	PUNCT
cjfa-41519	337	15	d.	d.	PROPN
cjfa-41519	337	16	(	(	PUNCT
cjfa-41519	337	17	2007	2007	NUM
cjfa-41519	337	18	)	)	PUNCT
cjfa-41519	337	19	.	.	PUNCT
cjfa-41519	338	1	introduction	introduction	NOUN
cjfa-41519	338	2	to	to	ADP
cjfa-41519	338	3	management	management	NOUN
cjfa-41519	338	4	accounting	accounting	NOUN
cjfa-41519	338	5	in	in	ADP
cjfa-41519	338	6	less	less	ADJ
cjfa-41519	338	7	developed	develop	VERB
cjfa-41519	338	8	countries	country	NOUN
cjfa-41519	338	9	.	.	PUNCT
cjfa-41519	339	1	journal	journal	NOUN
cjfa-41519	339	2	of	of	ADP
cjfa-41519	339	3	accounting	accounting	PROPN
cjfa-41519	339	4	&	&	CCONJ
cjfa-41519	339	5	organizational	organizational	ADJ
cjfa-41519	339	6	change	change	NOUN
cjfa-41519	339	7	,	,	PUNCT
cjfa-41519	339	8	3(3	3(3	NUM
cjfa-41519	339	9	)	)	PUNCT
cjfa-41519	339	10	,	,	PUNCT
cjfa-41519	339	11	183–191	183–191	NUM
cjfa-41519	339	12	.	.	PUNCT
cjfa-41519	340	1	http://dx.doi.org/10.1108/18325910710820256	http://dx.doi.org/10.1108/18325910710820256	PROPN
cjfa-41519	340	2	.	.	PUNCT
cjfa-41519	341	1	auld	auld	AUX
cjfa-41519	341	2	,	,	PUNCT
cjfa-41519	341	3	d.a.l	d.a.l	ADV
cjfa-41519	341	4	.	.	PUNCT
cjfa-41519	342	1	(	(	PUNCT
cjfa-41519	342	2	1984	1984	NUM
cjfa-41519	342	3	)	)	PUNCT
cjfa-41519	342	4	.	.	PUNCT
cjfa-41519	343	1	prediction	prediction	NOUN
cjfa-41519	343	2	accuracy	accuracy	NOUN
cjfa-41519	343	3	and	and	CCONJ
cjfa-41519	343	4	the	the	DET
cjfa-41519	343	5	canadian	canadian	ADJ
cjfa-41519	343	6	federal	federal	ADJ
cjfa-41519	343	7	budget	budget	NOUN
cjfa-41519	343	8	.	.	PUNCT
cjfa-41519	344	1	futures	future	NOUN
cjfa-41519	344	2	,	,	PUNCT
cjfa-41519	344	3	16(5	16(5	NUM
cjfa-41519	344	4	)	)	PUNCT
cjfa-41519	344	5	,	,	PUNCT
cjfa-41519	344	6	513–520	513–520	NUM
cjfa-41519	344	7	.	.	PUNCT
cjfa-41519	344	8	baker	baker	PROPN
cjfa-41519	344	9	,	,	PUNCT
cjfa-41519	344	10	r.	r.	PROPN
cjfa-41519	344	11	(	(	PUNCT
cjfa-41519	344	12	2019	2019	NUM
cjfa-41519	344	13	)	)	PUNCT
cjfa-41519	344	14	.	.	PUNCT
cjfa-41519	345	1	special	special	ADJ
cjfa-41519	345	2	issue	issue	NOUN
cjfa-41519	345	3	:	:	PUNCT
cjfa-41519	345	4	government	government	NOUN
cjfa-41519	345	5	accounting	accounting	NOUN
cjfa-41519	345	6	,	,	PUNCT
cjfa-41519	345	7	auditing	auditing	NOUN
cjfa-41519	345	8	and	and	CCONJ
cjfa-41519	345	9	accountability	accountability	NOUN
cjfa-41519	345	10	:	:	PUNCT
cjfa-41519	345	11	a	a	DET
cjfa-41519	345	12	canadian	canadian	ADJ
cjfa-41519	345	13	perspective	perspective	NOUN
cjfa-41519	345	14	.	.	PUNCT
cjfa-41519	346	1	canadian	canadian	ADJ
cjfa-41519	346	2	journal	journal	PROPN
cjfa-41519	346	3	of	of	ADP
cjfa-41519	346	4	administrative	administrative	ADJ
cjfa-41519	346	5	sciences	sciences	PROPN
cjfa-41519	346	6	/	/	SYM
cjfa-41519	346	7	revue	revue	PROPN
cjfa-41519	346	8	canadienne	canadienne	PROPN
cjfa-41519	346	9	des	des	PROPN
cjfa-41519	346	10	sciences	sciences	PROPN
cjfa-41519	346	11	de	de	PROPN
cjfa-41519	346	12	l’administration	l’administration	PROPN
cjfa-41519	346	13	,	,	PUNCT
cjfa-41519	346	14	36(2	36(2	NUM
cjfa-41519	346	15	)	)	PUNCT
cjfa-41519	346	16	,	,	PUNCT
cjfa-41519	346	17	288–289	288–289	NUM
cjfa-41519	346	18	.	.	PUNCT
cjfa-41519	347	1	http://dx.doi.org/10.1002/	http://dx.doi.org/10.1002/	PROPN
cjfa-41519	347	2	cjas.1536	cjas.1536	PROPN
cjfa-41519	347	3	.	.	PROPN
cjfa-41519	347	4	baker	baker	PROPN
cjfa-41519	347	5	,	,	PUNCT
cjfa-41519	347	6	r.	r.	PROPN
cjfa-41519	347	7	,	,	PUNCT
cjfa-41519	347	8	&	&	CCONJ
cjfa-41519	347	9	rennie	rennie	PROPN
cjfa-41519	347	10	,	,	PUNCT
cjfa-41519	347	11	m.d	m.d	PROPN
cjfa-41519	347	12	.	.	PROPN
cjfa-41519	347	13	(	(	PUNCT
cjfa-41519	347	14	2006	2006	NUM
cjfa-41519	347	15	)	)	PUNCT
cjfa-41519	347	16	.	.	PUNCT
cjfa-41519	348	1	forces	force	NOUN
cjfa-41519	348	2	leading	lead	VERB
cjfa-41519	348	3	to	to	ADP
cjfa-41519	348	4	the	the	DET
cjfa-41519	348	5	adoption	adoption	NOUN
cjfa-41519	348	6	of	of	ADP
cjfa-41519	348	7	accrual	accrual	ADJ
cjfa-41519	348	8	accounting	accounting	NOUN
cjfa-41519	348	9	by	by	ADP
cjfa-41519	348	10	the	the	DET
cjfa-41519	348	11	canadian	canadian	ADJ
cjfa-41519	348	12	federal	federal	ADJ
cjfa-41519	348	13	government	government	NOUN
cjfa-41519	348	14	:	:	PUNCT
cjfa-41519	348	15	an	an	DET
cjfa-41519	348	16	institutional	institutional	ADJ
cjfa-41519	348	17	perspective	perspective	NOUN
cjfa-41519	348	18	.	.	PUNCT
cjfa-41519	349	1	canadian	canadian	ADJ
cjfa-41519	349	2	accounting	accounting	NOUN
cjfa-41519	349	3	perspectives	perspective	NOUN
cjfa-41519	349	4	,	,	PUNCT
cjfa-41519	349	5	5(1	5(1	NUM
cjfa-41519	349	6	)	)	PUNCT
cjfa-41519	349	7	,	,	PUNCT
cjfa-41519	349	8	83–112	83–112	PROPN
cjfa-41519	349	9	.	.	PUNCT
cjfa-41519	349	10	http://dx.doi.org/10.1506/206k-rv7l-2jmnw3d3	http://dx.doi.org/10.1506/206k-rv7l-2jmnw3d3	PROPN
cjfa-41519	349	11	.	.	PUNCT
cjfa-41519	349	12	baker	baker	PROPN
cjfa-41519	349	13	,	,	PUNCT
cjfa-41519	349	14	r.	r.	PROPN
cjfa-41519	349	15	,	,	PUNCT
cjfa-41519	349	16	&	&	CCONJ
cjfa-41519	349	17	rennie	rennie	PROPN
cjfa-41519	349	18	,	,	PUNCT
cjfa-41519	349	19	m.d	m.d	PROPN
cjfa-41519	349	20	.	.	PROPN
cjfa-41519	349	21	(	(	PUNCT
cjfa-41519	349	22	2011	2011	NUM
cjfa-41519	349	23	)	)	PUNCT
cjfa-41519	349	24	.	.	PUNCT
cjfa-41519	350	1	net	net	ADJ
cjfa-41519	350	2	debt	debt	NOUN
cjfa-41519	350	3	in	in	ADP
cjfa-41519	350	4	the	the	DET
cjfa-41519	350	5	canadian	canadian	ADJ
cjfa-41519	350	6	public	public	ADJ
cjfa-41519	350	7	accounts	account	NOUN
cjfa-41519	350	8	:	:	PUNCT
cjfa-41519	350	9	its	its	PRON
cjfa-41519	350	10	emergence	emergence	NOUN
cjfa-41519	350	11	,	,	PUNCT
cjfa-41519	350	12	evolution	evolution	NOUN
cjfa-41519	350	13	and	and	CCONJ
cjfa-41519	350	14	entrenchment	entrenchment	NOUN
cjfa-41519	350	15	.	.	PUNCT
cjfa-41519	351	1	canadian	canadian	ADJ
cjfa-41519	351	2	public	public	PROPN
cjfa-41519	351	3	administration	administration	NOUN
cjfa-41519	351	4	,	,	PUNCT
cjfa-41519	351	5	54(3	54(3	NUM
cjfa-41519	351	6	)	)	PUNCT
cjfa-41519	351	7	,	,	PUNCT
cjfa-41519	351	8	359–375	359–375	NUM
cjfa-41519	351	9	.	.	PUNCT
cjfa-41519	352	1	http://dx.doi.org/10.1111/j.1754-7121.2011.00180.x	http://dx.doi.org/10.1111/j.1754-7121.2011.00180.x	PROPN
cjfa-41519	352	2	.	.	PUNCT
cjfa-41519	353	1	baker	baker	PROPN
cjfa-41519	353	2	,	,	PUNCT
cjfa-41519	353	3	r.	r.	PROPN
cjfa-41519	353	4	,	,	PUNCT
cjfa-41519	353	5	&	&	CCONJ
cjfa-41519	353	6	rennie	rennie	PROPN
cjfa-41519	353	7	,	,	PUNCT
cjfa-41519	353	8	m.d	m.d	PROPN
cjfa-41519	353	9	.	.	PROPN
cjfa-41519	353	10	(	(	PUNCT
cjfa-41519	353	11	2012	2012	NUM
cjfa-41519	353	12	)	)	PUNCT
cjfa-41519	353	13	.	.	PUNCT
cjfa-41519	354	1	accounting	account	VERB
cjfa-41519	354	2	for	for	ADP
cjfa-41519	354	3	a	a	DET
cjfa-41519	354	4	nation	nation	NOUN
cjfa-41519	354	5	’s	’s	PART
cjfa-41519	354	6	beginnings	beginning	NOUN
cjfa-41519	354	7	:	:	PUNCT
cjfa-41519	354	8	challenges	challenge	NOUN
cjfa-41519	354	9	arising	arise	VERB
cjfa-41519	354	10	from	from	ADP
cjfa-41519	354	11	the	the	DET
cjfa-41519	354	12	formation	formation	NOUN
cjfa-41519	354	13	of	of	ADP
cjfa-41519	354	14	the	the	DET
cjfa-41519	354	15	dominion	dominion	NOUN
cjfa-41519	354	16	of	of	ADP
cjfa-41519	354	17	canada	canada	PROPN
cjfa-41519	354	18	.	.	PUNCT
cjfa-41519	355	1	accounting	accounting	NOUN
cjfa-41519	355	2	history	history	NOUN
cjfa-41519	355	3	,	,	PUNCT
cjfa-41519	355	4	17(3–4	17(3–4	NUM
cjfa-41519	355	5	)	)	PUNCT
cjfa-41519	355	6	,	,	PUNCT
cjfa-41519	355	7	415–435	415–435	NUM
cjfa-41519	355	8	.	.	PUNCT
cjfa-41519	356	1	http://dx.doi.org/10.1177/1032373212443225	http://dx.doi.org/10.1177/1032373212443225	PROPN
cjfa-41519	356	2	.	.	PUNCT
cjfa-41519	357	1	baker	baker	PROPN
cjfa-41519	357	2	,	,	PUNCT
cjfa-41519	357	3	r.	r.	PROPN
cjfa-41519	357	4	,	,	PUNCT
cjfa-41519	357	5	&	&	CCONJ
cjfa-41519	357	6	rennie	rennie	PROPN
cjfa-41519	357	7	,	,	PUNCT
cjfa-41519	357	8	m.d	m.d	PROPN
cjfa-41519	357	9	.	.	PROPN
cjfa-41519	357	10	(	(	PUNCT
cjfa-41519	357	11	2013	2013	NUM
cjfa-41519	357	12	)	)	PUNCT
cjfa-41519	357	13	.	.	PUNCT
cjfa-41519	358	1	an	an	DET
cjfa-41519	358	2	institutional	institutional	ADJ
cjfa-41519	358	3	perspective	perspective	NOUN
cjfa-41519	358	4	on	on	ADP
cjfa-41519	358	5	the	the	DET
cjfa-41519	358	6	development	development	NOUN
cjfa-41519	358	7	of	of	ADP
cjfa-41519	358	8	canada	canada	PROPN
cjfa-41519	358	9	’s	’s	PART
cjfa-41519	358	10	first	first	ADJ
cjfa-41519	358	11	public	public	ADJ
cjfa-41519	358	12	accounts	account	NOUN
cjfa-41519	358	13	.	.	PUNCT
cjfa-41519	359	1	accounting	accounting	NOUN
cjfa-41519	359	2	history	history	NOUN
cjfa-41519	359	3	,	,	PUNCT
cjfa-41519	359	4	18(1	18(1	NUM
cjfa-41519	359	5	)	)	PUNCT
cjfa-41519	359	6	,	,	PUNCT
cjfa-41519	359	7	31–50	31–50	NUM
cjfa-41519	359	8	.	.	PUNCT
cjfa-41519	360	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41519	360	2	.	.	PUNCT
cjfa-41519	361	1	org/10.1177/1032373212463270	org/10.1177/1032373212463270	PROPN
cjfa-41519	361	2	.	.	PUNCT
cjfa-41519	362	1	baker	baker	PROPN
cjfa-41519	362	2	,	,	PUNCT
cjfa-41519	362	3	r.	r.	PROPN
cjfa-41519	362	4	,	,	PUNCT
cjfa-41519	362	5	&	&	CCONJ
cjfa-41519	362	6	rennie	rennie	PROPN
cjfa-41519	362	7	,	,	PUNCT
cjfa-41519	362	8	m.d	m.d	PROPN
cjfa-41519	362	9	.	.	PROPN
cjfa-41519	362	10	(	(	PUNCT
cjfa-41519	362	11	2017	2017	NUM
cjfa-41519	362	12	)	)	PUNCT
cjfa-41519	362	13	.	.	PUNCT
cjfa-41519	363	1	a	a	DET
cjfa-41519	363	2	public	public	ADJ
cjfa-41519	363	3	sector	sector	NOUN
cjfa-41519	363	4	accounting	accounting	NOUN
cjfa-41519	363	5	technology	technology	NOUN
cjfa-41519	363	6	and	and	CCONJ
cjfa-41519	363	7	its	its	PRON
cjfa-41519	363	8	association	association	NOUN
cjfa-41519	363	9	with	with	ADP
cjfa-41519	363	10	a	a	DET
cjfa-41519	363	11	transition	transition	NOUN
cjfa-41519	363	12	to	to	ADP
cjfa-41519	363	13	responsible	responsible	ADJ
cjfa-41519	363	14	government	government	NOUN
cjfa-41519	363	15	.	.	PUNCT
cjfa-41519	364	1	accounting	account	VERB
cjfa-41519	364	2	history	history	PROPN
cjfa-41519	364	3	review	review	PROPN
cjfa-41519	364	4	,	,	PUNCT
cjfa-41519	364	5	27(2	27(2	PRON
cjfa-41519	364	6	)	)	PUNCT
cjfa-41519	364	7	,	,	PUNCT
cjfa-41519	364	8	115–142	115–142	NUM
cjfa-41519	364	9	.	.	PUNCT
cjfa-41519	365	1	http://dx.doi.org/10.1080/21552851.2016.1264984	http://dx.doi.org/10.1080/21552851.2016.1264984	PROPN
cjfa-41519	365	2	.	.	PUNCT
cjfa-41519	365	3	baker	baker	PROPN
cjfa-41519	365	4	,	,	PUNCT
cjfa-41519	365	5	r.	r.	PROPN
cjfa-41519	365	6	,	,	PUNCT
cjfa-41519	365	7	&	&	CCONJ
cjfa-41519	365	8	rennie	rennie	PROPN
cjfa-41519	365	9	,	,	PUNCT
cjfa-41519	365	10	m.d	m.d	PROPN
cjfa-41519	365	11	.	.	PROPN
cjfa-41519	365	12	(	(	PUNCT
cjfa-41519	365	13	2018	2018	NUM
cjfa-41519	365	14	)	)	PUNCT
cjfa-41519	365	15	.	.	PUNCT
cjfa-41519	366	1	the	the	DET
cjfa-41519	366	2	creation	creation	NOUN
cjfa-41519	366	3	and	and	CCONJ
cjfa-41519	366	4	acceptance	acceptance	NOUN
cjfa-41519	366	5	of	of	ADP
cjfa-41519	366	6	public	public	ADJ
cjfa-41519	366	7	sector	sector	NOUN
cjfa-41519	366	8	accounting	accounting	NOUN
cjfa-41519	366	9	standards	standard	NOUN
cjfa-41519	366	10	in	in	ADP
cjfa-41519	366	11	canada	canada	PROPN
cjfa-41519	366	12	.	.	PUNCT
cjfa-41519	367	1	accounting	accounting	NOUN
cjfa-41519	367	2	history	history	NOUN
cjfa-41519	367	3	,	,	PUNCT
cjfa-41519	367	4	23(3	23(3	NUM
cjfa-41519	367	5	)	)	PUNCT
cjfa-41519	367	6	,	,	PUNCT
cjfa-41519	367	7	407–432	407–432	NUM
cjfa-41519	367	8	.	.	PUNCT
cjfa-41519	368	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41519	368	2	.	.	PUNCT
cjfa-41519	369	1	org/10.1177/1032373217748949	org/10.1177/1032373217748949	PROPN
cjfa-41519	369	2	.	.	PUNCT
cjfa-41519	370	1	canadian	canadian	ADJ
cjfa-41519	370	2	government	government	NOUN
cjfa-41519	370	3	accounting	accounting	NOUN
cjfa-41519	370	4	:	:	PUNCT
cjfa-41519	370	5	a	a	DET
cjfa-41519	370	6	systematic	systematic	ADJ
cjfa-41519	370	7	review	review	NOUN
cjfa-41519	370	8	9595	9595	NUM
cjfa-41519	370	9	baxter	baxter	PROPN
cjfa-41519	370	10	,	,	PUNCT
cjfa-41519	370	11	j.j	j.j	PROPN
cjfa-41519	370	12	.	.	PROPN
cjfa-41519	370	13	,	,	PUNCT
cjfa-41519	370	14	&	&	CCONJ
cjfa-41519	370	15	chua	chua	PROPN
cjfa-41519	370	16	,	,	PUNCT
cjfa-41519	370	17	w.f	w.f	PROPN
cjfa-41519	370	18	.	.	PROPN
cjfa-41519	370	19	(	(	PUNCT
cjfa-41519	370	20	2003	2003	NUM
cjfa-41519	370	21	)	)	PUNCT
cjfa-41519	370	22	.	.	PUNCT
cjfa-41519	371	1	alternative	alternative	ADJ
cjfa-41519	371	2	management	management	NOUN
cjfa-41519	371	3	accounting	accounting	NOUN
cjfa-41519	371	4	research	research	NOUN
cjfa-41519	371	5	–	–	PUNCT
cjfa-41519	371	6	whence	whence	NOUN
cjfa-41519	371	7	and	and	CCONJ
cjfa-41519	371	8	whither	whither	NOUN
cjfa-41519	371	9	.	.	PUNCT
cjfa-41519	372	1	accounting	accounting	NOUN
cjfa-41519	372	2	,	,	PUNCT
cjfa-41519	372	3	organisations	organisation	NOUN
cjfa-41519	372	4	and	and	CCONJ
cjfa-41519	372	5	society	society	NOUN
cjfa-41519	372	6	,	,	PUNCT
cjfa-41519	372	7	28(2–3	28(2–3	PROPN
cjfa-41519	372	8	)	)	PUNCT
cjfa-41519	372	9	,	,	PUNCT
cjfa-41519	372	10	97–126	97–126	PROPN
cjfa-41519	372	11	.	.	PUNCT
cjfa-41519	373	1	bourgault	bourgault	NOUN
cjfa-41519	373	2	,	,	PUNCT
cjfa-41519	373	3	j.	j.	PROPN
cjfa-41519	373	4	,	,	PUNCT
cjfa-41519	373	5	dion	dion	NOUN
cjfa-41519	373	6	,	,	PUNCT
cjfa-41519	373	7	s.	s.	PROPN
cjfa-41519	373	8	,	,	PUNCT
cjfa-41519	373	9	&	&	CCONJ
cjfa-41519	373	10	lemay	lemay	PROPN
cjfa-41519	373	11	,	,	PUNCT
cjfa-41519	373	12	m.	m.	NOUN
cjfa-41519	373	13	(	(	PUNCT
cjfa-41519	373	14	1993	1993	NUM
cjfa-41519	373	15	)	)	PUNCT
cjfa-41519	373	16	.	.	PUNCT
cjfa-41519	374	1	creating	create	VERB
cjfa-41519	374	2	a	a	DET
cjfa-41519	374	3	corporate	corporate	ADJ
cjfa-41519	374	4	culture	culture	NOUN
cjfa-41519	374	5	:	:	PUNCT
cjfa-41519	374	6	lessons	lesson	NOUN
cjfa-41519	374	7	from	from	ADP
cjfa-41519	374	8	the	the	DET
cjfa-41519	374	9	canadian	canadian	PROPN
cjfa-41519	374	10	fed	fed	PROPN
cjfa-41519	374	11	.	.	PUNCT
cjfa-41519	375	1	public	public	ADJ
cjfa-41519	375	2	administration	administration	PROPN
cjfa-41519	375	3	review	review	PROPN
cjfa-41519	375	4	,	,	PUNCT
cjfa-41519	375	5	53(1	53(1	NOUN
cjfa-41519	375	6	)	)	PUNCT
cjfa-41519	375	7	,	,	PUNCT
cjfa-41519	375	8	73–80	73–80	NUM
cjfa-41519	375	9	.	.	PUNCT
cjfa-41519	376	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41519	376	2	.	.	PUNCT
cjfa-41519	377	1	org/10.2307/977279	org/10.2307/977279	PROPN
cjfa-41519	377	2	.	.	PUNCT
cjfa-41519	378	1	brimberg	brimberg	PROPN
cjfa-41519	378	2	,	,	PUNCT
cjfa-41519	378	3	j.	j.	PROPN
cjfa-41519	378	4	,	,	PUNCT
cjfa-41519	378	5	&	&	CCONJ
cjfa-41519	378	6	hurley	hurley	PROPN
cjfa-41519	378	7	,	,	PUNCT
cjfa-41519	378	8	w.	w.	PROPN
cjfa-41519	378	9	j.	j.	PROPN
cjfa-41519	378	10	(	(	PUNCT
cjfa-41519	378	11	2014	2014	NUM
cjfa-41519	378	12	)	)	PUNCT
cjfa-41519	378	13	.	.	PUNCT
cjfa-41519	379	1	the	the	DET
cjfa-41519	379	2	problem	problem	NOUN
cjfa-41519	379	3	of	of	ADP
cjfa-41519	379	4	lapsed	lapse	VERB
cjfa-41519	379	5	funding	funding	NOUN
cjfa-41519	379	6	and	and	CCONJ
cjfa-41519	379	7	the	the	DET
cjfa-41519	379	8	knee	knee	NOUN
cjfa-41519	379	9	-	-	PUNCT
cjfa-41519	379	10	jerk	jerk	NOUN
cjfa-41519	379	11	better	well	ADJ
cjfa-41519	379	12	information	information	NOUN
cjfa-41519	379	13	system	system	NOUN
cjfa-41519	379	14	:	:	PUNCT
cjfa-41519	379	15	the	the	DET
cjfa-41519	379	16	case	case	NOUN
cjfa-41519	379	17	of	of	ADP
cjfa-41519	379	18	the	the	DET
cjfa-41519	379	19	department	department	NOUN
cjfa-41519	379	20	of	of	ADP
cjfa-41519	379	21	national	national	PROPN
cjfa-41519	379	22	defence	defence	PROPN
cjfa-41519	379	23	in	in	ADP
cjfa-41519	379	24	canada	canada	PROPN
cjfa-41519	379	25	.	.	PUNCT
cjfa-41519	380	1	journal	journal	PROPN
cjfa-41519	380	2	of	of	ADP
cjfa-41519	380	3	public	public	ADJ
cjfa-41519	380	4	budgeting	budgeting	NOUN
cjfa-41519	380	5	,	,	PUNCT
cjfa-41519	380	6	accounting	accounting	NOUN
cjfa-41519	380	7	&	&	CCONJ
cjfa-41519	380	8	financial	financial	ADJ
cjfa-41519	380	9	management	management	NOUN
cjfa-41519	380	10	,	,	PUNCT
cjfa-41519	380	11	26(1	26(1	NUM
cjfa-41519	380	12	)	)	PUNCT
cjfa-41519	380	13	,	,	PUNCT
cjfa-41519	380	14	81–89	81–89	NUM
cjfa-41519	380	15	.	.	PUNCT
cjfa-41519	381	1	broadbent	broadbent	NOUN
cjfa-41519	381	2	,	,	PUNCT
cjfa-41519	381	3	j.	j.	PROPN
cjfa-41519	381	4	,	,	PUNCT
cjfa-41519	381	5	&	&	CCONJ
cjfa-41519	381	6	guthrie	guthrie	PROPN
cjfa-41519	381	7	,	,	PUNCT
cjfa-41519	381	8	j.	j.	PROPN
cjfa-41519	381	9	(	(	PUNCT
cjfa-41519	381	10	2008	2008	NUM
cjfa-41519	381	11	)	)	PUNCT
cjfa-41519	381	12	.	.	PUNCT
cjfa-41519	382	1	public	public	ADJ
cjfa-41519	382	2	sector	sector	NOUN
cjfa-41519	382	3	to	to	ADP
cjfa-41519	382	4	public	public	ADJ
cjfa-41519	382	5	services	service	NOUN
cjfa-41519	382	6	:	:	PUNCT
cjfa-41519	382	7	20	20	NUM
cjfa-41519	382	8	years	year	NOUN
cjfa-41519	382	9	of	of	ADP
cjfa-41519	382	10	contextual	contextual	ADJ
cjfa-41519	382	11	accounting	accounting	NOUN
cjfa-41519	382	12	research	research	NOUN
cjfa-41519	382	13	.	.	PUNCT
cjfa-41519	383	1	accounting	accounting	NOUN
cjfa-41519	383	2	,	,	PUNCT
cjfa-41519	383	3	auditing	auditing	NOUN
cjfa-41519	383	4	&	&	CCONJ
cjfa-41519	383	5	accountability	accountability	NOUN
cjfa-41519	383	6	journal	journal	NOUN
cjfa-41519	383	7	,	,	PUNCT
cjfa-41519	383	8	21(2	21(2	NUM
cjfa-41519	383	9	)	)	PUNCT
cjfa-41519	383	10	,	,	PUNCT
cjfa-41519	383	11	129	129	NUM
cjfa-41519	383	12	–	–	SYM
cjfa-41519	383	13	169	169	NUM
cjfa-41519	383	14	.	.	PUNCT
cjfa-41519	383	15	http://dx.doi.org/10.1108/09513570810854383	http://dx.doi.org/10.1108/09513570810854383	PROPN
cjfa-41519	383	16	.	.	PUNCT
cjfa-41519	384	1	bruce	bruce	PROPN
cjfa-41519	384	2	,	,	PUNCT
cjfa-41519	384	3	v.	v.	PROPN
cjfa-41519	384	4	,	,	PUNCT
cjfa-41519	384	5	&	&	CCONJ
cjfa-41519	384	6	warren	warren	PROPN
cjfa-41519	384	7	,	,	PUNCT
cjfa-41519	384	8	m.	m.	NOUN
cjfa-41519	384	9	(	(	PUNCT
cjfa-41519	384	10	2018	2018	NUM
cjfa-41519	384	11	)	)	PUNCT
cjfa-41519	384	12	.	.	PUNCT
cjfa-41519	385	1	progressive	progressive	ADJ
cjfa-41519	385	2	public	public	ADJ
cjfa-41519	385	3	administration	administration	NOUN
cjfa-41519	385	4	and	and	CCONJ
cjfa-41519	385	5	new	new	ADJ
cjfa-41519	385	6	public	public	ADJ
cjfa-41519	385	7	management	management	NOUN
cjfa-41519	385	8	in	in	ADP
cjfa-41519	385	9	public	public	ADJ
cjfa-41519	385	10	sector	sector	NOUN
cjfa-41519	385	11	accountancy	accountancy	NOUN
cjfa-41519	385	12	.	.	PUNCT
cjfa-41519	386	1	meditari	meditari	ADJ
cjfa-41519	386	2	accountancy	accountancy	NOUN
cjfa-41519	386	3	research	research	NOUN
cjfa-41519	386	4	,	,	PUNCT
cjfa-41519	386	5	26(1	26(1	NUM
cjfa-41519	386	6	)	)	PUNCT
cjfa-41519	386	7	,	,	PUNCT
cjfa-41519	386	8	44–69	44–69	X
cjfa-41519	386	9	.	.	PUNCT
cjfa-41519	386	10	buhr	buhr	PROPN
cjfa-41519	386	11	,	,	PUNCT
cjfa-41519	386	12	n.	n.	NOUN
cjfa-41519	386	13	(	(	PUNCT
cjfa-41519	386	14	2012	2012	NUM
cjfa-41519	386	15	)	)	PUNCT
cjfa-41519	386	16	.	.	PUNCT
cjfa-41519	387	1	accrual	accrual	ADJ
cjfa-41519	387	2	accounting	accounting	NOUN
cjfa-41519	387	3	by	by	ADP
cjfa-41519	387	4	anglo	anglo	ADJ
cjfa-41519	387	5	-	-	PUNCT
cjfa-41519	387	6	american	american	ADJ
cjfa-41519	387	7	governments	government	NOUN
cjfa-41519	387	8	:	:	PUNCT
cjfa-41519	387	9	motivations	motivation	NOUN
cjfa-41519	387	10	,	,	PUNCT
cjfa-41519	387	11	developments	development	NOUN
cjfa-41519	387	12	,	,	PUNCT
cjfa-41519	387	13	and	and	CCONJ
cjfa-41519	387	14	some	some	DET
cjfa-41519	387	15	tensions	tension	NOUN
cjfa-41519	387	16	over	over	ADP
cjfa-41519	387	17	the	the	DET
cjfa-41519	387	18	last	last	ADJ
cjfa-41519	387	19	30	30	NUM
cjfa-41519	387	20	years	year	NOUN
cjfa-41519	387	21	.	.	PUNCT
cjfa-41519	388	1	accounting	accounting	NOUN
cjfa-41519	388	2	history	history	NOUN
cjfa-41519	388	3	,	,	PUNCT
cjfa-41519	388	4	17(3–4	17(3–4	NUM
cjfa-41519	388	5	)	)	PUNCT
cjfa-41519	388	6	,	,	PUNCT
cjfa-41519	388	7	287–309	287–309	NUM
cjfa-41519	388	8	.	.	PUNCT
cjfa-41519	389	1	http://dx.doi.org/10.1177/1032373212443956	http://dx.doi.org/10.1177/1032373212443956	PROPN
cjfa-41519	389	2	.	.	PUNCT
cjfa-41519	390	1	busby	busby	PROPN
cjfa-41519	390	2	,	,	PUNCT
cjfa-41519	390	3	c.	c.	PROPN
cjfa-41519	390	4	,	,	PUNCT
cjfa-41519	390	5	&	&	CCONJ
cjfa-41519	390	6	robson	robson	PROPN
cjfa-41519	390	7	,	,	PUNCT
cjfa-41519	390	8	w.b.p	w.b.p	PROPN
cjfa-41519	390	9	.	.	PUNCT
cjfa-41519	390	10	(	(	PUNCT
cjfa-41519	390	11	2011	2011	NUM
cjfa-41519	390	12	)	)	PUNCT
cjfa-41519	390	13	.	.	PUNCT
cjfa-41519	391	1	impulse	impulse	ADJ
cjfa-41519	391	2	spending	spending	NOUN
cjfa-41519	391	3	:	:	PUNCT
cjfa-41519	391	4	canada	canada	PROPN
cjfa-41519	391	5	’s	’s	PART
cjfa-41519	391	6	2011	2011	NUM
cjfa-41519	391	7	fiscal	fiscal	ADJ
cjfa-41519	391	8	accountability	accountability	NOUN
cjfa-41519	391	9	rankings	ranking	NOUN
cjfa-41519	391	10	.	.	PUNCT
cjfa-41519	392	1	toronto	toronto	PROPN
cjfa-41519	392	2	:	:	PUNCT
cjfa-41519	392	3	c.d	c.d	PROPN
cjfa-41519	392	4	.	.	PROPN
cjfa-41519	392	5	howe	howe	PROPN
cjfa-41519	392	6	institute	institute	PROPN
cjfa-41519	392	7	.	.	PUNCT
cjfa-41519	393	1	busby	busby	PROPN
cjfa-41519	393	2	,	,	PUNCT
cjfa-41519	393	3	c.	c.	PROPN
cjfa-41519	393	4	,	,	PUNCT
cjfa-41519	393	5	&	&	CCONJ
cjfa-41519	393	6	robson	robson	PROPN
cjfa-41519	393	7	,	,	PUNCT
cjfa-41519	393	8	w.b.p	w.b.p	PROPN
cjfa-41519	393	9	.	.	PROPN
cjfa-41519	393	10	(	(	PUNCT
cjfa-41519	393	11	2013	2013	NUM
cjfa-41519	393	12	)	)	PUNCT
cjfa-41519	393	13	.	.	PUNCT
cjfa-41519	394	1	canada	canada	PROPN
cjfa-41519	394	2	’s	’s	PART
cjfa-41519	394	3	2012	2012	NUM
cjfa-41519	394	4	fiscal	fiscal	ADJ
cjfa-41519	394	5	accountability	accountability	NOUN
cjfa-41519	394	6	rankings	ranking	NOUN
cjfa-41519	394	7	.	.	PUNCT
cjfa-41519	395	1	toronto	toronto	PROPN
cjfa-41519	395	2	:	:	PUNCT
cjfa-41519	395	3	c.d	c.d	PROPN
cjfa-41519	395	4	.	.	PROPN
cjfa-41519	395	5	howe	howe	PROPN
cjfa-41519	395	6	institute	institute	PROPN
cjfa-41519	395	7	.	.	PUNCT
cjfa-41519	396	1	carmela	carmela	PROPN
cjfa-41519	396	2	d.m	d.m	PROPN
cjfa-41519	396	3	.	.	PROPN
cjfa-41519	396	4	,	,	PUNCT
cjfa-41519	396	5	ancarani	ancarani	PROPN
cjfa-41519	396	6	,	,	PUNCT
cjfa-41519	396	7	a.	a.	PROPN
cjfa-41519	396	8	,	,	PUNCT
cjfa-41519	396	9	&	&	CCONJ
cjfa-41519	396	10	hartley	hartley	PROPN
cjfa-41519	396	11	,	,	PUNCT
cjfa-41519	396	12	t.	t.	PROPN
cjfa-41519	396	13	(	(	PUNCT
cjfa-41519	396	14	2020	2020	NUM
cjfa-41519	396	15	)	)	PUNCT
cjfa-41519	396	16	.	.	PUNCT
cjfa-41519	397	1	unravelling	unravel	VERB
cjfa-41519	397	2	smes	sme	NOUN
cjfa-41519	397	3	’	'	PUNCT
cjfa-41519	397	4	participation	participation	NOUN
cjfa-41519	397	5	and	and	CCONJ
cjfa-41519	397	6	success	success	NOUN
cjfa-41519	397	7	in	in	ADP
cjfa-41519	397	8	public	public	ADJ
cjfa-41519	397	9	procurement	procurement	NOUN
cjfa-41519	397	10	.	.	PUNCT
cjfa-41519	398	1	journal	journal	PROPN
cjfa-41519	398	2	of	of	ADP
cjfa-41519	398	3	public	public	ADJ
cjfa-41519	398	4	procurement	procurement	NOUN
cjfa-41519	398	5	,	,	PUNCT
cjfa-41519	398	6	20(4	20(4	NOUN
cjfa-41519	398	7	)	)	PUNCT
cjfa-41519	398	8	,	,	PUNCT
cjfa-41519	398	9	377–401	377–401	NUM
cjfa-41519	398	10	.	.	PUNCT
cjfa-41519	399	1	https://doi.org/10.1108/jopp-03-2018-0013	https://doi.org/10.1108/jopp-03-2018-0013	PROPN
cjfa-41519	399	2	.	.	PUNCT
cjfa-41519	400	1	chan	chan	PROPN
cjfa-41519	400	2	,	,	PUNCT
cjfa-41519	400	3	y.c.l	y.c.l	NOUN
cjfa-41519	400	4	.	.	PUNCT
cjfa-41519	400	5	(	(	PUNCT
cjfa-41519	400	6	2004	2004	NUM
cjfa-41519	400	7	)	)	PUNCT
cjfa-41519	400	8	.	.	PUNCT
cjfa-41519	401	1	use	use	NOUN
cjfa-41519	401	2	of	of	ADP
cjfa-41519	401	3	capital	capital	NOUN
cjfa-41519	401	4	budgeting	budgeting	NOUN
cjfa-41519	401	5	techniques	technique	NOUN
cjfa-41519	401	6	and	and	CCONJ
cjfa-41519	401	7	an	an	DET
cjfa-41519	401	8	analytic	analytic	ADJ
cjfa-41519	401	9	approach	approach	NOUN
cjfa-41519	401	10	to	to	ADP
cjfa-41519	401	11	capital	capital	NOUN
cjfa-41519	401	12	investment	investment	NOUN
cjfa-41519	401	13	decisions	decision	NOUN
cjfa-41519	401	14	in	in	ADP
cjfa-41519	401	15	canadian	canadian	ADJ
cjfa-41519	401	16	municipal	municipal	ADJ
cjfa-41519	401	17	governments	government	NOUN
cjfa-41519	401	18	.	.	PUNCT
cjfa-41519	402	1	public	public	ADJ
cjfa-41519	402	2	budgeting	budgeting	PROPN
cjfa-41519	402	3	&	&	CCONJ
cjfa-41519	402	4	finance	finance	NOUN
cjfa-41519	402	5	,	,	PUNCT
cjfa-41519	402	6	24(2	24(2	NUM
cjfa-41519	402	7	)	)	PUNCT
cjfa-41519	402	8	,	,	PUNCT
cjfa-41519	402	9	40–58	40–58	NUM
cjfa-41519	402	10	.	.	PUNCT
cjfa-41519	403	1	http://dx.doi.org/10.1111/j.0275-1100.2004.02402003.x	http://dx.doi.org/10.1111/j.0275-1100.2004.02402003.x	PROPN
cjfa-41519	403	2	.	.	PROPN
cjfa-41519	403	3	cooper	cooper	PROPN
cjfa-41519	403	4	,	,	PUNCT
cjfa-41519	403	5	d.j	d.j	PROPN
cjfa-41519	403	6	.	.	PROPN
cjfa-41519	403	7	,	,	PUNCT
cjfa-41519	403	8	&	&	CCONJ
cjfa-41519	403	9	robson	robson	PROPN
cjfa-41519	403	10	,	,	PUNCT
cjfa-41519	403	11	k.	k.	PROPN
cjfa-41519	403	12	(	(	PUNCT
cjfa-41519	403	13	2006	2006	NUM
cjfa-41519	403	14	)	)	PUNCT
cjfa-41519	403	15	.	.	PUNCT
cjfa-41519	404	1	accounting	accounting	NOUN
cjfa-41519	404	2	,	,	PUNCT
cjfa-41519	404	3	professions	profession	NOUN
cjfa-41519	404	4	and	and	CCONJ
cjfa-41519	404	5	regulation	regulation	NOUN
cjfa-41519	404	6	:	:	PUNCT
cjfa-41519	404	7	locating	locate	VERB
cjfa-41519	404	8	sites	site	NOUN
cjfa-41519	404	9	of	of	ADP
cjfa-41519	404	10	professionalization	professionalization	NOUN
cjfa-41519	404	11	.	.	PUNCT
cjfa-41519	405	1	accounting	accounting	NOUN
cjfa-41519	405	2	,	,	PUNCT
cjfa-41519	405	3	organizations	organization	NOUN
cjfa-41519	405	4	and	and	CCONJ
cjfa-41519	405	5	society	society	NOUN
cjfa-41519	405	6	,	,	PUNCT
cjfa-41519	405	7	31(4–5	31(4–5	PROPN
cjfa-41519	405	8	)	)	PUNCT
cjfa-41519	405	9	,	,	PUNCT
cjfa-41519	405	10	415–444	415–444	NUM
cjfa-41519	405	11	.	.	PUNCT
cjfa-41519	406	1	http://dx.doi.org/10.1016/j.aos.2006.03.003	http://dx.doi.org/10.1016/j.aos.2006.03.003	PROPN
cjfa-41519	406	2	.	.	PUNCT
cjfa-41519	407	1	cooper	cooper	PROPN
cjfa-41519	407	2	,	,	PUNCT
cjfa-41519	407	3	h.	h.	PROPN
cjfa-41519	407	4	,	,	PUNCT
cjfa-41519	407	5	&	&	CCONJ
cjfa-41519	407	6	hedges	hedge	NOUN
cjfa-41519	407	7	,	,	PUNCT
cjfa-41519	407	8	l.v	l.v	PROPN
cjfa-41519	407	9	.	.	PROPN
cjfa-41519	407	10	(	(	PUNCT
cjfa-41519	407	11	1994	1994	NUM
cjfa-41519	407	12	)	)	PUNCT
cjfa-41519	407	13	.	.	PUNCT
cjfa-41519	408	1	the	the	DET
cjfa-41519	408	2	handbook	handbook	NOUN
cjfa-41519	408	3	of	of	ADP
cjfa-41519	408	4	research	research	NOUN
cjfa-41519	408	5	synthesis	synthesis	NOUN
cjfa-41519	408	6	.	.	PUNCT
cjfa-41519	409	1	new	new	PROPN
cjfa-41519	409	2	york	york	PROPN
cjfa-41519	409	3	:	:	PUNCT
cjfa-41519	409	4	russell	russell	PROPN
cjfa-41519	409	5	sage	sage	PROPN
cjfa-41519	409	6	foundation	foundation	PROPN
cjfa-41519	409	7	.	.	PUNCT
cjfa-41519	410	1	denyer	denyer	PROPN
cjfa-41519	410	2	,	,	PUNCT
cjfa-41519	410	3	d.	d.	PROPN
cjfa-41519	410	4	,	,	PUNCT
cjfa-41519	410	5	&	&	CCONJ
cjfa-41519	410	6	tranfield	tranfield	PROPN
cjfa-41519	410	7	,	,	PUNCT
cjfa-41519	410	8	d.	d.	PROPN
cjfa-41519	410	9	(	(	PUNCT
cjfa-41519	410	10	2009	2009	NUM
cjfa-41519	410	11	)	)	PUNCT
cjfa-41519	410	12	.	.	PUNCT
cjfa-41519	411	1	producing	produce	VERB
cjfa-41519	411	2	a	a	DET
cjfa-41519	411	3	systematic	systematic	ADJ
cjfa-41519	411	4	review	review	NOUN
cjfa-41519	411	5	.	.	PUNCT
cjfa-41519	412	1	in	in	ADP
cjfa-41519	412	2	d.	d.	PROPN
cjfa-41519	412	3	a.	a.	PROPN
cjfa-41519	412	4	buchanan	buchanan	PROPN
cjfa-41519	412	5	,	,	PUNCT
cjfa-41519	412	6	a.	a.	NOUN
cjfa-41519	412	7	bryman	bryman	NOUN
cjfa-41519	412	8	(	(	PUNCT
cjfa-41519	412	9	eds	ed	NOUN
cjfa-41519	412	10	.	.	PUNCT
cjfa-41519	412	11	)	)	PUNCT
cjfa-41519	412	12	,	,	PUNCT
cjfa-41519	412	13	the	the	DET
cjfa-41519	412	14	sage	sage	NOUN
cjfa-41519	412	15	handbook	handbook	NOUN
cjfa-41519	412	16	of	of	ADP
cjfa-41519	412	17	organizational	organizational	ADJ
cjfa-41519	412	18	research	research	NOUN
cjfa-41519	412	19	methods	method	NOUN
cjfa-41519	412	20	.	.	PUNCT
cjfa-41519	413	1	new	new	PROPN
cjfa-41519	413	2	york	york	PROPN
cjfa-41519	413	3	:	:	PUNCT
cjfa-41519	413	4	sage	sage	NOUN
cjfa-41519	413	5	publications	publication	NOUN
cjfa-41519	413	6	.	.	PUNCT
cjfa-41519	414	1	dumay	dumay	PROPN
cjfa-41519	414	2	,	,	PUNCT
cjfa-41519	414	3	j.	j.	PROPN
cjfa-41519	414	4	,	,	PUNCT
cjfa-41519	414	5	bernardi	bernardi	PROPN
cjfa-41519	414	6	,	,	PUNCT
cjfa-41519	414	7	c.	c.	PROPN
cjfa-41519	414	8	,	,	PUNCT
cjfa-41519	414	9	guthrie	guthrie	PROPN
cjfa-41519	414	10	,	,	PUNCT
cjfa-41519	414	11	j.	j.	PROPN
cjfa-41519	414	12	,	,	PUNCT
cjfa-41519	414	13	&	&	CCONJ
cjfa-41519	414	14	demartini	demartini	PROPN
cjfa-41519	414	15	,	,	PUNCT
cjfa-41519	414	16	p.	p.	NOUN
cjfa-41519	414	17	(	(	PUNCT
cjfa-41519	414	18	2016	2016	NUM
cjfa-41519	414	19	)	)	PUNCT
cjfa-41519	414	20	.	.	PUNCT
cjfa-41519	415	1	integrated	integrate	VERB
cjfa-41519	415	2	reporting	reporting	NOUN
cjfa-41519	415	3	:	:	PUNCT
cjfa-41519	415	4	a	a	DET
cjfa-41519	415	5	structured	structured	ADJ
cjfa-41519	415	6	literature	literature	NOUN
cjfa-41519	415	7	review	review	NOUN
cjfa-41519	415	8	.	.	PUNCT
cjfa-41519	416	1	accounting	accounting	PROPN
cjfa-41519	416	2	forum	forum	PROPN
cjfa-41519	416	3	,	,	PUNCT
cjfa-41519	416	4	40(3	40(3	NOUN
cjfa-41519	416	5	)	)	PUNCT
cjfa-41519	416	6	,	,	PUNCT
cjfa-41519	416	7	166–185	166–185	NUM
cjfa-41519	416	8	.	.	PUNCT
cjfa-41519	417	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41519	417	2	.	.	PUNCT
cjfa-41519	418	1	org/10.1016	org/10.1016	PROPN
cjfa-41519	418	2	/	/	SYM
cjfa-41519	418	3	j.accfor.2016.06.001	j.accfor.2016.06.001	PROPN
cjfa-41519	418	4	.	.	PUNCT
cjfa-41519	419	1	fortin	fortin	PROPN
cjfa-41519	419	2	,	,	PUNCT
cjfa-41519	419	3	a.	a.	PROPN
cjfa-41519	419	4	,	,	PUNCT
cjfa-41519	419	5	haffaf	haffaf	PROPN
cjfa-41519	419	6	,	,	PUNCT
cjfa-41519	419	7	h.	h.	PROPN
cjfa-41519	419	8	,	,	PUNCT
cjfa-41519	419	9	&	&	CCONJ
cjfa-41519	419	10	viger	viger	PROPN
cjfa-41519	419	11	,	,	PUNCT
cjfa-41519	419	12	c.	c.	PROPN
cjfa-41519	419	13	(	(	PUNCT
cjfa-41519	419	14	2007	2007	NUM
cjfa-41519	419	15	)	)	PUNCT
cjfa-41519	419	16	.	.	PUNCT
cjfa-41519	420	1	the	the	DET
cjfa-41519	420	2	measurement	measurement	NOUN
cjfa-41519	420	3	of	of	ADP
cjfa-41519	420	4	success	success	NOUN
cjfa-41519	420	5	of	of	ADP
cjfa-41519	420	6	activity	activity	NOUN
cjfa-41519	420	7	-	-	PUNCT
cjfa-41519	420	8	based	base	VERB
cjfa-41519	420	9	costing	costing	NOUN
cjfa-41519	420	10	and	and	CCONJ
cjfa-41519	420	11	its	its	PRON
cjfa-41519	420	12	determinants	determinant	NOUN
cjfa-41519	420	13	:	:	PUNCT
cjfa-41519	420	14	a	a	DET
cjfa-41519	420	15	study	study	NOUN
cjfa-41519	420	16	within	within	ADP
cjfa-41519	420	17	canadian	canadian	ADJ
cjfa-41519	420	18	federal	federal	ADJ
cjfa-41519	420	19	government	government	NOUN
cjfa-41519	420	20	organizations	organization	NOUN
cjfa-41519	420	21	.	.	PUNCT
cjfa-41519	421	1	accounting	account	VERB
cjfa-41519	421	2	perspectives	perspective	NOUN
cjfa-41519	421	3	,	,	PUNCT
cjfa-41519	421	4	6(3	6(3	NUM
cjfa-41519	421	5	)	)	PUNCT
cjfa-41519	421	6	,	,	PUNCT
cjfa-41519	421	7	231–262	231–262	NUM
cjfa-41519	421	8	.	.	PUNCT
cjfa-41519	422	1	gendron	gendron	PROPN
cjfa-41519	422	2	,	,	PUNCT
cjfa-41519	422	3	y.	y.	PROPN
cjfa-41519	422	4	,	,	PUNCT
cjfa-41519	422	5	cooper	cooper	PROPN
cjfa-41519	422	6	,	,	PUNCT
cjfa-41519	422	7	d.j	d.j	PROPN
cjfa-41519	422	8	.	.	PROPN
cjfa-41519	422	9	,	,	PUNCT
cjfa-41519	422	10	&	&	CCONJ
cjfa-41519	422	11	townley	townley	PROPN
cjfa-41519	422	12	,	,	PUNCT
cjfa-41519	422	13	b.	b.	PROPN
cjfa-41519	422	14	(	(	PUNCT
cjfa-41519	422	15	2007	2007	NUM
cjfa-41519	422	16	)	)	PUNCT
cjfa-41519	422	17	.	.	PUNCT
cjfa-41519	423	1	the	the	DET
cjfa-41519	423	2	construction	construction	NOUN
cjfa-41519	423	3	of	of	ADP
cjfa-41519	423	4	auditing	auditing	NOUN
cjfa-41519	423	5	expertise	expertise	NOUN
cjfa-41519	423	6	in	in	ADP
cjfa-41519	423	7	measuring	measure	VERB
cjfa-41519	423	8	government	government	NOUN
cjfa-41519	423	9	performance	performance	NOUN
cjfa-41519	423	10	.	.	PUNCT
cjfa-41519	424	1	accounting	accounting	NOUN
cjfa-41519	424	2	,	,	PUNCT
cjfa-41519	424	3	organizations	organization	NOUN
cjfa-41519	424	4	and	and	CCONJ
cjfa-41519	424	5	society	society	NOUN
cjfa-41519	424	6	,	,	PUNCT
cjfa-41519	424	7	32(1	32(1	NUM
cjfa-41519	424	8	–	–	PUNCT
cjfa-41519	424	9	 	 	SPACE
cjfa-41519	424	10	2	2	NUM
cjfa-41519	424	11	)	)	PUNCT
cjfa-41519	424	12	,	,	PUNCT
cjfa-41519	424	13	101–129	101–129	NUM
cjfa-41519	424	14	.	.	PUNCT
cjfa-41519	425	1	http://dx.doi.org/10.1016/j.aos.2006.03.005	http://dx.doi.org/10.1016/j.aos.2006.03.005	PROPN
cjfa-41519	425	2	.	.	PUNCT
cjfa-41519	426	1	t.	t.	PROPN
cjfa-41519	426	2	nasreen	nasreen	PROPN
cjfa-41519	426	3	,	,	PUNCT
cjfa-41519	426	4	r.	r.	PROPN
cjfa-41519	426	5	baker9696	baker9696	PROPN
cjfa-41519	426	6	goddard	goddard	NOUN
cjfa-41519	426	7	,	,	PUNCT
cjfa-41519	426	8	a.	a.	NOUN
cjfa-41519	426	9	(	(	PUNCT
cjfa-41519	426	10	2010	2010	NUM
cjfa-41519	426	11	)	)	PUNCT
cjfa-41519	426	12	.	.	PUNCT
cjfa-41519	427	1	contemporary	contemporary	ADJ
cjfa-41519	427	2	public	public	ADJ
cjfa-41519	427	3	sector	sector	NOUN
cjfa-41519	427	4	accounting	accounting	NOUN
cjfa-41519	427	5	research	research	NOUN
cjfa-41519	427	6	;	;	PUNCT
cjfa-41519	427	7	an	an	DET
cjfa-41519	427	8	international	international	ADJ
cjfa-41519	427	9	comparison	comparison	NOUN
cjfa-41519	427	10	of	of	ADP
cjfa-41519	427	11	journal	journal	ADJ
cjfa-41519	427	12	papers	paper	NOUN
cjfa-41519	427	13	.	.	PUNCT
cjfa-41519	428	1	the	the	DET
cjfa-41519	428	2	british	british	PROPN
cjfa-41519	428	3	accounting	accounting	PROPN
cjfa-41519	428	4	review	review	PROPN
cjfa-41519	428	5	,	,	PUNCT
cjfa-41519	428	6	42(2	42(2	PROPN
cjfa-41519	428	7	)	)	PUNCT
cjfa-41519	428	8	,	,	PUNCT
cjfa-41519	428	9	75–87	75–87	NUM
cjfa-41519	428	10	.	.	PUNCT
cjfa-41519	429	1	hahn	hahn	PROPN
cjfa-41519	429	2	,	,	PUNCT
cjfa-41519	429	3	r.	r.	PROPN
cjfa-41519	429	4	,	,	PUNCT
cjfa-41519	429	5	&	&	CCONJ
cjfa-41519	429	6	kühnen	kühnen	PROPN
cjfa-41519	429	7	,	,	PUNCT
cjfa-41519	429	8	m.	m.	NOUN
cjfa-41519	429	9	(	(	PUNCT
cjfa-41519	429	10	2013	2013	NUM
cjfa-41519	429	11	)	)	PUNCT
cjfa-41519	429	12	.	.	PUNCT
cjfa-41519	430	1	determinants	determinant	NOUN
cjfa-41519	430	2	of	of	ADP
cjfa-41519	430	3	sustainability	sustainability	NOUN
cjfa-41519	430	4	reporting	reporting	NOUN
cjfa-41519	430	5	:	:	PUNCT
cjfa-41519	430	6	a	a	DET
cjfa-41519	430	7	review	review	NOUN
cjfa-41519	430	8	of	of	ADP
cjfa-41519	430	9	results	result	NOUN
cjfa-41519	430	10	,	,	PUNCT
cjfa-41519	430	11	trends	trend	NOUN
cjfa-41519	430	12	,	,	PUNCT
cjfa-41519	430	13	theory	theory	NOUN
cjfa-41519	430	14	,	,	PUNCT
cjfa-41519	430	15	and	and	CCONJ
cjfa-41519	430	16	opportunities	opportunity	NOUN
cjfa-41519	430	17	in	in	ADP
cjfa-41519	430	18	an	an	DET
cjfa-41519	430	19	expanding	expand	VERB
cjfa-41519	430	20	field	field	NOUN
cjfa-41519	430	21	of	of	ADP
cjfa-41519	430	22	research	research	NOUN
cjfa-41519	430	23	.	.	PUNCT
cjfa-41519	431	1	journal	journal	NOUN
cjfa-41519	431	2	of	of	ADP
cjfa-41519	431	3	cleaner	clean	ADJ
cjfa-41519	431	4	production	production	NOUN
cjfa-41519	431	5	,	,	PUNCT
cjfa-41519	431	6	59	59	NUM
cjfa-41519	431	7	,	,	PUNCT
cjfa-41519	431	8	5–21	5–21	PROPN
cjfa-41519	431	9	.	.	PUNCT
cjfa-41519	432	1	http://doi.org/10.1016/j.jclepro.2013.07.005	http://doi.org/10.1016/j.jclepro.2013.07.005	PROPN
cjfa-41519	432	2	.	.	PUNCT
cjfa-41519	433	1	hyżyk	hyżyk	PROPN
cjfa-41519	433	2	,	,	PUNCT
cjfa-41519	433	3	s.	s.	PROPN
cjfa-41519	433	4	(	(	PUNCT
cjfa-41519	433	5	2013	2013	NUM
cjfa-41519	433	6	)	)	PUNCT
cjfa-41519	433	7	.	.	PUNCT
cjfa-41519	434	1	selected	select	VERB
cjfa-41519	434	2	aspects	aspect	NOUN
cjfa-41519	434	3	of	of	ADP
cjfa-41519	434	4	due	due	ADJ
cjfa-41519	434	5	diligence	diligence	NOUN
cjfa-41519	434	6	of	of	ADP
cjfa-41519	434	7	sovereigns	sovereign	NOUN
cjfa-41519	434	8	.	.	PUNCT
cjfa-41519	435	1	copernican	copernican	PROPN
cjfa-41519	435	2	journal	journal	PROPN
cjfa-41519	435	3	of	of	ADP
cjfa-41519	435	4	finance	finance	PROPN
cjfa-41519	435	5	&	&	CCONJ
cjfa-41519	435	6	accounting	accounting	NOUN
cjfa-41519	435	7	,	,	PUNCT
cjfa-41519	435	8	1(1	1(1	NUM
cjfa-41519	435	9	)	)	PUNCT
cjfa-41519	435	10	,	,	PUNCT
cjfa-41519	435	11	65–80	65–80	PROPN
cjfa-41519	435	12	.	.	PUNCT
cjfa-41519	436	1	http://dx.doi.org/10.12775/cjfa.2012.005	http://dx.doi.org/10.12775/cjfa.2012.005	PROPN
cjfa-41519	436	2	.	.	PUNCT
cjfa-41519	437	1	jacobs	jacobs	PROPN
cjfa-41519	437	2	,	,	PUNCT
cjfa-41519	437	3	k.	k.	PROPN
cjfa-41519	437	4	(	(	PUNCT
cjfa-41519	437	5	2012	2012	NUM
cjfa-41519	437	6	)	)	PUNCT
cjfa-41519	437	7	.	.	PUNCT
cjfa-41519	438	1	making	make	VERB
cjfa-41519	438	2	sense	sense	NOUN
cjfa-41519	438	3	of	of	ADP
cjfa-41519	438	4	social	social	ADJ
cjfa-41519	438	5	practice	practice	NOUN
cjfa-41519	438	6	:	:	PUNCT
cjfa-41519	438	7	theoretical	theoretical	ADJ
cjfa-41519	438	8	pluralism	pluralism	NOUN
cjfa-41519	438	9	in	in	ADP
cjfa-41519	438	10	public	public	ADJ
cjfa-41519	438	11	sector	sector	NOUN
cjfa-41519	438	12	accounting	accounting	NOUN
cjfa-41519	438	13	research	research	NOUN
cjfa-41519	438	14	.	.	PUNCT
cjfa-41519	439	1	financial	financial	ADJ
cjfa-41519	439	2	accountability	accountability	NOUN
cjfa-41519	439	3	&	&	CCONJ
cjfa-41519	439	4	management	management	NOUN
cjfa-41519	439	5	,	,	PUNCT
cjfa-41519	439	6	28(1	28(1	NOUN
cjfa-41519	439	7	)	)	PUNCT
cjfa-41519	439	8	,	,	PUNCT
cjfa-41519	439	9	1–25	1–25	PROPN
cjfa-41519	439	10	.	.	PUNCT
cjfa-41519	440	1	http://dx.doi.org/10.1111/j.1468-0408.2011.00534.x	http://dx.doi.org/10.1111/j.1468-0408.2011.00534.x	NOUN
cjfa-41519	440	2	.	.	PUNCT
cjfa-41519	440	3	jarvis	jarvis	PROPN
cjfa-41519	440	4	,	,	PUNCT
cjfa-41519	440	5	m.d	m.d	PROPN
cjfa-41519	440	6	.	.	PROPN
cjfa-41519	440	7	(	(	PUNCT
cjfa-41519	440	8	2009	2009	NUM
cjfa-41519	440	9	)	)	PUNCT
cjfa-41519	440	10	.	.	PUNCT
cjfa-41519	441	1	the	the	DET
cjfa-41519	441	2	adoption	adoption	NOUN
cjfa-41519	441	3	of	of	ADP
cjfa-41519	441	4	the	the	DET
cjfa-41519	441	5	accounting	accounting	NOUN
cjfa-41519	441	6	officer	officer	NOUN
cjfa-41519	441	7	system	system	NOUN
cjfa-41519	441	8	in	in	ADP
cjfa-41519	441	9	canada	canada	PROPN
cjfa-41519	441	10	:	:	PUNCT
cjfa-41519	441	11	changing	change	VERB
cjfa-41519	441	12	relationships	relationship	NOUN
cjfa-41519	441	13	?	?	PUNCT
cjfa-41519	442	1	canadian	canadian	ADJ
cjfa-41519	442	2	public	public	ADJ
cjfa-41519	442	3	administration	administration	NOUN
cjfa-41519	442	4	,	,	PUNCT
cjfa-41519	442	5	52(4	52(4	NUM
cjfa-41519	442	6	)	)	PUNCT
cjfa-41519	442	7	,	,	PUNCT
cjfa-41519	442	8	525–547	525–547	NUM
cjfa-41519	442	9	.	.	PUNCT
cjfa-41519	443	1	liguori	liguori	ADJ
cjfa-41519	443	2	,	,	PUNCT
cjfa-41519	443	3	m.	m.	NOUN
cjfa-41519	443	4	(	(	PUNCT
cjfa-41519	443	5	2012	2012	NUM
cjfa-41519	443	6	)	)	PUNCT
cjfa-41519	443	7	.	.	PUNCT
cjfa-41519	444	1	radical	radical	ADJ
cjfa-41519	444	2	change	change	NOUN
cjfa-41519	444	3	,	,	PUNCT
cjfa-41519	444	4	accounting	accounting	NOUN
cjfa-41519	444	5	and	and	CCONJ
cjfa-41519	444	6	public	public	ADJ
cjfa-41519	444	7	sector	sector	NOUN
cjfa-41519	444	8	reforms	reform	NOUN
cjfa-41519	444	9	:	:	PUNCT
cjfa-41519	444	10	a	a	DET
cjfa-41519	444	11	comparison	comparison	NOUN
cjfa-41519	444	12	of	of	ADP
cjfa-41519	444	13	italian	italian	ADJ
cjfa-41519	444	14	and	and	CCONJ
cjfa-41519	444	15	canadian	canadian	ADJ
cjfa-41519	444	16	municipalities	municipality	NOUN
cjfa-41519	444	17	.	.	PUNCT
cjfa-41519	445	1	financial	financial	ADJ
cjfa-41519	445	2	accountability	accountability	NOUN
cjfa-41519	445	3	&	&	CCONJ
cjfa-41519	445	4	management	management	NOUN
cjfa-41519	445	5	,	,	PUNCT
cjfa-41519	445	6	28(4	28(4	NUM
cjfa-41519	445	7	)	)	PUNCT
cjfa-41519	445	8	,	,	PUNCT
cjfa-41519	445	9	437–63	437–63	NUM
cjfa-41519	445	10	.	.	PUNCT
cjfa-41519	445	11	https://doi.org/10.1111/j.1468-0408.2012.00555.x	https://doi.org/10.1111/j.1468-0408.2012.00555.x	NOUN
cjfa-41519	445	12	.	.	PUNCT
cjfa-41519	446	1	lin	lin	PROPN
cjfa-41519	446	2	,	,	PUNCT
cjfa-41519	446	3	z.j	z.j	PROPN
cjfa-41519	446	4	.	.	PROPN
cjfa-41519	446	5	(	(	PUNCT
cjfa-41519	446	6	1993	1993	NUM
cjfa-41519	446	7	)	)	PUNCT
cjfa-41519	446	8	.	.	PUNCT
cjfa-41519	447	1	harmonization	harmonization	NOUN
cjfa-41519	447	2	of	of	ADP
cjfa-41519	447	3	financial	financial	ADJ
cjfa-41519	447	4	reporting	reporting	NOUN
cjfa-41519	447	5	by	by	ADP
cjfa-41519	447	6	governments	government	NOUN
cjfa-41519	447	7	in	in	ADP
cjfa-41519	447	8	canada	canada	PROPN
cjfa-41519	447	9	.	.	PUNCT
cjfa-41519	448	1	financial	financial	ADJ
cjfa-41519	448	2	accountability	accountability	NOUN
cjfa-41519	448	3	&	&	CCONJ
cjfa-41519	448	4	management	management	NOUN
cjfa-41519	448	5	,	,	PUNCT
cjfa-41519	448	6	9(1	9(1	NUM
cjfa-41519	448	7	)	)	PUNCT
cjfa-41519	448	8	,	,	PUNCT
cjfa-41519	448	9	17–25	17–25	NUM
cjfa-41519	448	10	.	.	PUNCT
cjfa-41519	448	11	http://dx.doi.org/10.1111/j.1468-0408	http://dx.doi.org/10.1111/j.1468-0408	NOUN
cjfa-41519	448	12	.	.	PUNCT
cjfa-41519	449	1	1993.tb00363.x	1993.tb00363.x	NUM
cjfa-41519	449	2	.	.	PUNCT
cjfa-41519	450	1	lin	lin	PROPN
cjfa-41519	450	2	,	,	PUNCT
cjfa-41519	450	3	z.j	z.j	PROPN
cjfa-41519	450	4	.	.	PROPN
cjfa-41519	450	5	,	,	PUNCT
cjfa-41519	450	6	baxter	baxter	PROPN
cjfa-41519	450	7	,	,	PUNCT
cjfa-41519	450	8	g.c	g.c	PROPN
cjfa-41519	450	9	.	.	PROPN
cjfa-41519	450	10	,	,	PUNCT
cjfa-41519	450	11	&	&	CCONJ
cjfa-41519	450	12	murphy	murphy	PROPN
cjfa-41519	450	13	,	,	PUNCT
cjfa-41519	450	14	g.j	g.j	PROPN
cjfa-41519	450	15	.	.	PROPN
cjfa-41519	450	16	(	(	PUNCT
cjfa-41519	450	17	1993	1993	NUM
cjfa-41519	450	18	)	)	PUNCT
cjfa-41519	450	19	.	.	PUNCT
cjfa-41519	451	1	improving	improve	VERB
cjfa-41519	451	2	government	government	NOUN
cjfa-41519	451	3	financial	financial	ADJ
cjfa-41519	451	4	reporting	reporting	NOUN
cjfa-41519	451	5	in	in	ADP
cjfa-41519	451	6	canada	canada	PROPN
cjfa-41519	451	7	:	:	PUNCT
cjfa-41519	451	8	an	an	DET
cjfa-41519	451	9	evaluation	evaluation	NOUN
cjfa-41519	451	10	of	of	ADP
cjfa-41519	451	11	compliance	compliance	NOUN
cjfa-41519	451	12	with	with	ADP
cjfa-41519	451	13	the	the	DET
cjfa-41519	451	14	psaac	psaac	NOUN
cjfa-41519	451	15	’s	’s	PART
cjfa-41519	451	16	accounting	accounting	NOUN
cjfa-41519	451	17	and	and	CCONJ
cjfa-41519	451	18	reporting	reporting	NOUN
cjfa-41519	451	19	standards	standard	NOUN
cjfa-41519	451	20	for	for	ADP
cjfa-41519	451	21	governments	government	NOUN
cjfa-41519	451	22	.	.	PUNCT
cjfa-41519	452	1	financial	financial	ADJ
cjfa-41519	452	2	accountability	accountability	NOUN
cjfa-41519	452	3	&	&	CCONJ
cjfa-41519	452	4	management	management	NOUN
cjfa-41519	452	5	,	,	PUNCT
cjfa-41519	452	6	9(4	9(4	NUM
cjfa-41519	452	7	)	)	PUNCT
cjfa-41519	452	8	,	,	PUNCT
cjfa-41519	452	9	235	235	NUM
cjfa-41519	452	10	–	–	PUNCT
cjfa-41519	452	11	–	–	PUNCT
cjfa-41519	452	12	254	254	NUM
cjfa-41519	452	13	.	.	PUNCT
cjfa-41519	453	1	http://dx.doi.org/10.1111/j.1468-0408.1993.tb00376.x	http://dx.doi.org/10.1111/j.1468-0408.1993.tb00376.x	PROPN
cjfa-41519	453	2	.	.	PUNCT
cjfa-41519	453	3	mahood	mahood	PROPN
cjfa-41519	453	4	,	,	PUNCT
cjfa-41519	453	5	q.	q.	PROPN
cjfa-41519	453	6	,	,	PUNCT
cjfa-41519	453	7	van	van	PROPN
cjfa-41519	453	8	eerd	eerd	PROPN
cjfa-41519	453	9	d.	d.	PROPN
cjfa-41519	453	10	,	,	PUNCT
cjfa-41519	453	11	&	&	CCONJ
cjfa-41519	453	12	irvin	irvin	PROPN
cjfa-41519	453	13	,	,	PUNCT
cjfa-41519	453	14	e.	e.	PROPN
cjfa-41519	453	15	(	(	PUNCT
cjfa-41519	453	16	2014	2014	NUM
cjfa-41519	453	17	)	)	PUNCT
cjfa-41519	453	18	.	.	PUNCT
cjfa-41519	454	1	searching	search	VERB
cjfa-41519	454	2	for	for	ADP
cjfa-41519	454	3	grey	grey	ADJ
cjfa-41519	454	4	literature	literature	NOUN
cjfa-41519	454	5	for	for	ADP
cjfa-41519	454	6	systematic	systematic	ADJ
cjfa-41519	454	7	reviews	review	NOUN
cjfa-41519	454	8	:	:	PUNCT
cjfa-41519	454	9	challenges	challenge	NOUN
cjfa-41519	454	10	and	and	CCONJ
cjfa-41519	454	11	benefits	benefit	NOUN
cjfa-41519	454	12	.	.	PUNCT
cjfa-41519	455	1	research	research	NOUN
cjfa-41519	455	2	synthesis	synthesis	NOUN
cjfa-41519	455	3	methods	method	NOUN
cjfa-41519	455	4	,	,	PUNCT
cjfa-41519	455	5	5(3	5(3	NUM
cjfa-41519	455	6	)	)	PUNCT
cjfa-41519	455	7	,	,	PUNCT
cjfa-41519	455	8	221–234	221–234	NUM
cjfa-41519	455	9	.	.	PUNCT
cjfa-41519	456	1	http://dx.doi.org/10.1002/jrsm.1106	http://dx.doi.org/10.1002/jrsm.1106	X
cjfa-41519	456	2	.	.	PUNCT
cjfa-41519	457	1	pollanen	pollanen	PROPN
cjfa-41519	457	2	,	,	PUNCT
cjfa-41519	457	3	r.	r.	PROPN
cjfa-41519	457	4	,	,	PUNCT
cjfa-41519	457	5	&	&	CCONJ
cjfa-41519	457	6	loiselle	loiselle	PROPN
cjfa-41519	457	7	-	-	PUNCT
cjfa-41519	457	8	lapointe	lapointe	PROPN
cjfa-41519	457	9	,	,	PUNCT
cjfa-41519	457	10	k.	k.	PROPN
cjfa-41519	457	11	(	(	PUNCT
cjfa-41519	457	12	2012	2012	NUM
cjfa-41519	457	13	)	)	PUNCT
cjfa-41519	457	14	.	.	PUNCT
cjfa-41519	458	1	accounting	accounting	NOUN
cjfa-41519	458	2	reform	reform	NOUN
cjfa-41519	458	3	in	in	ADP
cjfa-41519	458	4	the	the	DET
cjfa-41519	458	5	government	government	NOUN
cjfa-41519	458	6	of	of	ADP
cjfa-41519	458	7	canada	canada	PROPN
cjfa-41519	458	8	:	:	PUNCT
cjfa-41519	458	9	exploratory	exploratory	ADJ
cjfa-41519	458	10	evidence	evidence	NOUN
cjfa-41519	458	11	on	on	ADP
cjfa-41519	458	12	accrual	accrual	ADJ
cjfa-41519	458	13	accounting	accounting	NOUN
cjfa-41519	458	14	adoption	adoption	NOUN
cjfa-41519	458	15	and	and	CCONJ
cjfa-41519	458	16	impact	impact	NOUN
cjfa-41519	458	17	.	.	PUNCT
cjfa-41519	459	1	financial	financial	ADJ
cjfa-41519	459	2	accountability	accountability	NOUN
cjfa-41519	459	3	&	&	CCONJ
cjfa-41519	459	4	management	management	NOUN
cjfa-41519	459	5	,	,	PUNCT
cjfa-41519	459	6	28(4	28(4	NUM
cjfa-41519	459	7	)	)	PUNCT
cjfa-41519	459	8	,	,	PUNCT
cjfa-41519	459	9	359–377	359–377	NUM
cjfa-41519	459	10	.	.	PUNCT
cjfa-41519	460	1	http://dx.doi.org/10.1111/	http://dx.doi.org/10.1111/	PROPN
cjfa-41519	460	2	j.1468	j.1468	NOUN
cjfa-41519	460	3	-	-	PUNCT
cjfa-41519	460	4	0408.2012.00551.x	0408.2012.00551.x	NOUN
cjfa-41519	460	5	.	.	PUNCT
cjfa-41519	461	1	prasad	prasad	PROPN
cjfa-41519	461	2	,	,	PUNCT
cjfa-41519	461	3	p.	p.	NOUN
cjfa-41519	461	4	(	(	PUNCT
cjfa-41519	461	5	2005	2005	NUM
cjfa-41519	461	6	)	)	PUNCT
cjfa-41519	461	7	.	.	PUNCT
cjfa-41519	462	1	crafting	craft	VERB
cjfa-41519	462	2	qualitative	qualitative	ADJ
cjfa-41519	462	3	research	research	NOUN
cjfa-41519	462	4	:	:	PUNCT
cjfa-41519	462	5	working	work	VERB
cjfa-41519	462	6	in	in	ADP
cjfa-41519	462	7	the	the	DET
cjfa-41519	462	8	postpositivist	postpositivist	NOUN
cjfa-41519	462	9	traditions	tradition	NOUN
cjfa-41519	462	10	.	.	PUNCT
cjfa-41519	463	1	new	new	PROPN
cjfa-41519	463	2	york	york	PROPN
cjfa-41519	463	3	:	:	PUNCT
cjfa-41519	463	4	m.e	m.e	PROPN
cjfa-41519	463	5	.	.	PROPN
cjfa-41519	463	6	sharpe	sharpe	PROPN
cjfa-41519	463	7	.	.	PROPN
cjfa-41519	464	1	ps	ps	PROPN
cjfa-41519	464	2	1000	1000	NUM
cjfa-41519	464	3	:	:	PUNCT
cjfa-41519	464	4	assets	asset	NOUN
cjfa-41519	464	5	,	,	PUNCT
cjfa-41519	464	6	public	public	ADJ
cjfa-41519	464	7	sector	sector	NOUN
cjfa-41519	464	8	accounting	accounting	NOUN
cjfa-41519	464	9	standards	standard	NOUN
cjfa-41519	464	10	,	,	PUNCT
cjfa-41519	464	11	canadian	canadian	PROPN
cjfa-41519	464	12	institute	institute	PROPN
cjfa-41519	464	13	of	of	ADP
cjfa-41519	464	14	chartered	chartered	PROPN
cjfa-41519	464	15	accountants	accountant	NOUN
cjfa-41519	464	16	(	(	PUNCT
cjfa-41519	464	17	cica	cica	PROPN
cjfa-41519	464	18	)	)	PUNCT
cjfa-41519	464	19	handbook	handbook	PROPN
cjfa-41519	464	20	,	,	PUNCT
cjfa-41519	464	21	canada	canada	PROPN
cjfa-41519	464	22	.	.	PUNCT
cjfa-41519	465	1	ps	ps	PROPN
cjfa-41519	465	2	1100	1100	NUM
cjfa-41519	465	3	:	:	PUNCT
cjfa-41519	466	1	objectives	objective	NOUN
cjfa-41519	466	2	,	,	PUNCT
cjfa-41519	466	3	public	public	ADJ
cjfa-41519	466	4	sector	sector	NOUN
cjfa-41519	466	5	accounting	accounting	NOUN
cjfa-41519	466	6	standards	standard	NOUN
cjfa-41519	466	7	,	,	PUNCT
cjfa-41519	466	8	canadian	canadian	PROPN
cjfa-41519	466	9	institute	institute	PROPN
cjfa-41519	466	10	of	of	ADP
cjfa-41519	466	11	chartered	chartered	PROPN
cjfa-41519	466	12	accountants	accountant	NOUN
cjfa-41519	466	13	(	(	PUNCT
cjfa-41519	466	14	cica	cica	PROPN
cjfa-41519	466	15	)	)	PUNCT
cjfa-41519	466	16	handbook	handbook	PROPN
cjfa-41519	466	17	,	,	PUNCT
cjfa-41519	466	18	canada	canada	PROPN
cjfa-41519	466	19	.	.	PUNCT
cjfa-41519	467	1	psacs	psacs	PROPN
cjfa-41519	467	2	3	3	NUM
cjfa-41519	467	3	(	(	PUNCT
cjfa-41519	467	4	1986	1986	NUM
cjfa-41519	467	5	)	)	PUNCT
cjfa-41519	467	6	.	.	PUNCT
cjfa-41519	468	1	general	general	ADJ
cjfa-41519	468	2	standards	standard	NOUN
cjfa-41519	468	3	of	of	ADP
cjfa-41519	468	4	financial	financial	ADJ
cjfa-41519	468	5	statements	statement	NOUN
cjfa-41519	468	6	presentation	presentation	NOUN
cjfa-41519	468	7	for	for	ADP
cjfa-41519	468	8	governments	government	NOUN
cjfa-41519	468	9	,	,	PUNCT
cjfa-41519	468	10	public	public	ADJ
cjfa-41519	468	11	sector	sector	NOUN
cjfa-41519	468	12	accounting	accounting	NOUN
cjfa-41519	468	13	and	and	CCONJ
cjfa-41519	468	14	auditing	auditing	NOUN
cjfa-41519	468	15	committee	committee	NOUN
cjfa-41519	468	16	,	,	PUNCT
cjfa-41519	468	17	canada	canada	PROPN
cjfa-41519	468	18	.	.	PUNCT
cjfa-41519	469	1	psacs	psacs	PROPN
cjfa-41519	469	2	4	4	NUM
cjfa-41519	469	3	(	(	PUNCT
cjfa-41519	469	4	1988	1988	NUM
cjfa-41519	469	5	)	)	PUNCT
cjfa-41519	469	6	.	.	PUNCT
cjfa-41519	470	1	defining	define	VERB
cjfa-41519	470	2	the	the	DET
cjfa-41519	470	3	government	government	NOUN
cjfa-41519	470	4	reporting	reporting	NOUN
cjfa-41519	470	5	entity	entity	NOUN
cjfa-41519	470	6	.	.	PUNCT
cjfa-41519	471	1	public	public	ADJ
cjfa-41519	471	2	sector	sector	NOUN
cjfa-41519	471	3	accounting	accounting	NOUN
cjfa-41519	471	4	and	and	CCONJ
cjfa-41519	471	5	auditing	auditing	NOUN
cjfa-41519	471	6	committee	committee	NOUN
cjfa-41519	471	7	,	,	PUNCT
cjfa-41519	471	8	canada	canada	PROPN
cjfa-41519	471	9	.	.	PUNCT
cjfa-41519	471	10	reddick	reddick	PROPN
cjfa-41519	471	11	,	,	PUNCT
cjfa-41519	471	12	c.g	c.g	PROPN
cjfa-41519	471	13	.	.	PROPN
cjfa-41519	471	14	(	(	PUNCT
cjfa-41519	471	15	2004	2004	NUM
cjfa-41519	471	16	)	)	PUNCT
cjfa-41519	471	17	.	.	PUNCT
cjfa-41519	472	1	rational	rational	ADJ
cjfa-41519	472	2	expectation	expectation	NOUN
cjfa-41519	472	3	theory	theory	NOUN
cjfa-41519	472	4	and	and	CCONJ
cjfa-41519	472	5	macro	macro	ADJ
cjfa-41519	472	6	budgetary	budgetary	ADJ
cjfa-41519	472	7	decision	decision	NOUN
cjfa-41519	472	8	-	-	PUNCT
cjfa-41519	472	9	making	making	NOUN
cjfa-41519	472	10	:	:	PUNCT
cjfa-41519	472	11	comparative	comparative	ADJ
cjfa-41519	472	12	analysis	analysis	NOUN
cjfa-41519	472	13	of	of	ADP
cjfa-41519	472	14	canada	canada	PROPN
cjfa-41519	472	15	,	,	PUNCT
cjfa-41519	472	16	uk	uk	PROPN
cjfa-41519	472	17	,	,	PUNCT
cjfa-41519	472	18	and	and	CCONJ
cjfa-41519	472	19	usa	usa	PROPN
cjfa-41519	472	20	.	.	PROPN
cjfa-41519	472	21	journal	journal	PROPN
cjfa-41519	472	22	of	of	ADP
cjfa-41519	472	23	public	public	ADJ
cjfa-41519	472	24	budgeting	budgeting	NOUN
cjfa-41519	472	25	,	,	PUNCT
cjfa-41519	472	26	accounting	accounting	NOUN
cjfa-41519	472	27	&	&	CCONJ
cjfa-41519	472	28	financial	financial	ADJ
cjfa-41519	472	29	management	management	NOUN
cjfa-41519	472	30	,	,	PUNCT
cjfa-41519	472	31	16(3	16(3	NOUN
cjfa-41519	472	32	)	)	PUNCT
cjfa-41519	472	33	,	,	PUNCT
cjfa-41519	472	34	316–56	316–56	NUM
cjfa-41519	472	35	.	.	PUNCT
cjfa-41519	473	1	https://doi.org/10.1108/jpbafm16-03-2004-b001	https://doi.org/10.1108/jpbafm16-03-2004-b001	PROPN
cjfa-41519	473	2	.	.	PUNCT
cjfa-41519	474	1	canadian	canadian	ADJ
cjfa-41519	474	2	government	government	NOUN
cjfa-41519	474	3	accounting	accounting	NOUN
cjfa-41519	474	4	:	:	PUNCT
cjfa-41519	474	5	a	a	DET
cjfa-41519	474	6	systematic	systematic	ADJ
cjfa-41519	474	7	review	review	NOUN
cjfa-41519	474	8	9797	9797	NUM
cjfa-41519	474	9	robson	robson	NOUN
cjfa-41519	474	10	,	,	PUNCT
cjfa-41519	474	11	w.	w.	PROPN
cjfa-41519	474	12	b.	b.	PROPN
cjfa-41519	474	13	p.	p.	PROPN
cjfa-41519	474	14	,	,	PUNCT
cjfa-41519	474	15	&	&	CCONJ
cjfa-41519	474	16	laurin	laurin	PROPN
cjfa-41519	474	17	,	,	PUNCT
cjfa-41519	474	18	a.	a.	NOUN
cjfa-41519	474	19	(	(	PUNCT
cjfa-41519	474	20	2015	2015	NUM
cjfa-41519	474	21	)	)	PUNCT
cjfa-41519	474	22	.	.	PUNCT
cjfa-41519	475	1	challenges	challenge	NOUN
cjfa-41519	475	2	,	,	PUNCT
cjfa-41519	475	3	growth	growth	NOUN
cjfa-41519	475	4	and	and	CCONJ
cjfa-41519	475	5	opportunity	opportunity	NOUN
cjfa-41519	475	6	:	:	PUNCT
cjfa-41519	475	7	a	a	DET
cjfa-41519	475	8	shadow	shadow	NOUN
cjfa-41519	475	9	federal	federal	ADJ
cjfa-41519	475	10	budget	budget	NOUN
cjfa-41519	475	11	for	for	ADP
cjfa-41519	475	12	2015	2015	NUM
cjfa-41519	475	13	.	.	PUNCT
cjfa-41519	476	1	commentary	commentary	NOUN
cjfa-41519	476	2	–	–	PUNCT
cjfa-41519	476	3	c.d	c.d	PROPN
cjfa-41519	476	4	.	.	PROPN
cjfa-41519	476	5	howe	howe	PROPN
cjfa-41519	476	6	institute	institute	PROPN
cjfa-41519	476	7	,	,	PUNCT
cjfa-41519	476	8	423(2	423(2	NUM
cjfa-41519	476	9	)	)	PUNCT
cjfa-41519	476	10	,	,	PUNCT
cjfa-41519	476	11	1–23	1–23	PROPN
cjfa-41519	476	12	.	.	PUNCT
cjfa-41519	477	1	savoie	savoie	PROPN
cjfa-41519	477	2	,	,	PUNCT
cjfa-41519	477	3	d.j	d.j	PROPN
cjfa-41519	477	4	.	.	PROPN
cjfa-41519	477	5	(	(	PUNCT
cjfa-41519	477	6	1990	1990	NUM
cjfa-41519	477	7	)	)	PUNCT
cjfa-41519	477	8	.	.	PUNCT
cjfa-41519	478	1	reforming	reform	VERB
cjfa-41519	478	2	the	the	DET
cjfa-41519	478	3	expenditure	expenditure	NOUN
cjfa-41519	478	4	budget	budget	NOUN
cjfa-41519	478	5	process	process	NOUN
cjfa-41519	478	6	:	:	PUNCT
cjfa-41519	478	7	the	the	DET
cjfa-41519	478	8	canadian	canadian	ADJ
cjfa-41519	478	9	experience	experience	NOUN
cjfa-41519	478	10	.	.	PUNCT
cjfa-41519	479	1	public	public	ADJ
cjfa-41519	479	2	budgeting	budgeting	NOUN
cjfa-41519	479	3	and	and	CCONJ
cjfa-41519	479	4	finance	finance	NOUN
cjfa-41519	479	5	,	,	PUNCT
cjfa-41519	479	6	10(3	10(3	NUM
cjfa-41519	479	7	)	)	PUNCT
cjfa-41519	479	8	,	,	PUNCT
cjfa-41519	479	9	62–78	62–78	PROPN
cjfa-41519	479	10	.	.	PUNCT
cjfa-41519	480	1	scapens	scapens	PROPN
cjfa-41519	480	2	,	,	PUNCT
cjfa-41519	480	3	r.w	r.w	PROPN
cjfa-41519	480	4	.	.	PROPN
cjfa-41519	480	5	,	,	PUNCT
cjfa-41519	480	6	&	&	CCONJ
cjfa-41519	480	7	bromwich	bromwich	PROPN
cjfa-41519	480	8	,	,	PUNCT
cjfa-41519	480	9	m.	m.	NOUN
cjfa-41519	480	10	(	(	PUNCT
cjfa-41519	480	11	2010	2010	NUM
cjfa-41519	480	12	)	)	PUNCT
cjfa-41519	480	13	.	.	PUNCT
cjfa-41519	481	1	management	management	NOUN
cjfa-41519	481	2	accounting	accounting	NOUN
cjfa-41519	481	3	research	research	NOUN
cjfa-41519	481	4	:	:	PUNCT
cjfa-41519	481	5	20	20	NUM
cjfa-41519	481	6	years	year	NOUN
cjfa-41519	481	7	on	on	ADP
cjfa-41519	481	8	.	.	PUNCT
cjfa-41519	482	1	management	management	NOUN
cjfa-41519	482	2	accounting	accounting	NOUN
cjfa-41519	482	3	research	research	NOUN
cjfa-41519	482	4	,	,	PUNCT
cjfa-41519	482	5	21(4	21(4	NUM
cjfa-41519	482	6	)	)	PUNCT
cjfa-41519	482	7	,	,	PUNCT
cjfa-41519	482	8	278–284	278–284	NUM
cjfa-41519	482	9	.	.	PUNCT
cjfa-41519	483	1	stoney	stoney	PROPN
cjfa-41519	483	2	,	,	PUNCT
cjfa-41519	483	3	c.	c.	PROPN
cjfa-41519	483	4	,	,	PUNCT
cjfa-41519	483	5	&	&	CCONJ
cjfa-41519	483	6	krawchenko	krawchenko	PROPN
cjfa-41519	483	7	,	,	PUNCT
cjfa-41519	483	8	t.	t.	PROPN
cjfa-41519	483	9	(	(	PUNCT
cjfa-41519	483	10	2012	2012	NUM
cjfa-41519	483	11	)	)	PUNCT
cjfa-41519	483	12	.	.	PUNCT
cjfa-41519	484	1	transparency	transparency	NOUN
cjfa-41519	484	2	and	and	CCONJ
cjfa-41519	484	3	accountability	accountability	NOUN
cjfa-41519	484	4	in	in	ADP
cjfa-41519	484	5	infrastructure	infrastructure	NOUN
cjfa-41519	484	6	stimulus	stimulus	NOUN
cjfa-41519	484	7	spending	spending	NOUN
cjfa-41519	484	8	:	:	PUNCT
cjfa-41519	484	9	a	a	DET
cjfa-41519	484	10	comparison	comparison	NOUN
cjfa-41519	484	11	of	of	ADP
cjfa-41519	484	12	canadian	canadian	ADJ
cjfa-41519	484	13	,	,	PUNCT
cjfa-41519	484	14	australian	australian	ADJ
cjfa-41519	484	15	and	and	CCONJ
cjfa-41519	484	16	u.s	u.s	PROPN
cjfa-41519	484	17	.	.	PROPN
cjfa-41519	484	18	programs	program	NOUN
cjfa-41519	484	19	.	.	PUNCT
cjfa-41519	485	1	canadian	canadian	ADJ
cjfa-41519	485	2	public	public	PROPN
cjfa-41519	485	3	administration	administration	NOUN
cjfa-41519	485	4	,	,	PUNCT
cjfa-41519	485	5	55(4	55(4	NUM
cjfa-41519	485	6	)	)	PUNCT
cjfa-41519	485	7	,	,	PUNCT
cjfa-41519	485	8	481–503	481–503	NUM
cjfa-41519	485	9	.	.	PUNCT
cjfa-41519	486	1	http://dx.doi.org/10.1111/j.17547121.2012.00235.x	http://dx.doi.org/10.1111/j.17547121.2012.00235.x	NOUN
cjfa-41519	486	2	.	.	PUNCT
cjfa-41519	486	3	uslaner	uslaner	PROPN
cjfa-41519	486	4	,	,	PUNCT
cjfa-41519	486	5	e.m	e.m	PROPN
cjfa-41519	486	6	.	.	PROPN
cjfa-41519	486	7	(	(	PUNCT
cjfa-41519	486	8	2002	2002	NUM
cjfa-41519	486	9	)	)	PUNCT
cjfa-41519	486	10	.	.	PUNCT
cjfa-41519	487	1	religion	religion	NOUN
cjfa-41519	487	2	and	and	CCONJ
cjfa-41519	487	3	civic	civic	ADJ
cjfa-41519	487	4	engagement	engagement	NOUN
cjfa-41519	487	5	in	in	ADP
cjfa-41519	487	6	canada	canada	PROPN
cjfa-41519	487	7	and	and	CCONJ
cjfa-41519	487	8	the	the	DET
cjfa-41519	487	9	united	united	PROPN
cjfa-41519	487	10	states	states	PROPN
cjfa-41519	487	11	.	.	PUNCT
cjfa-41519	488	1	journal	journal	PROPN
cjfa-41519	488	2	for	for	ADP
cjfa-41519	488	3	the	the	DET
cjfa-41519	488	4	scientific	scientific	ADJ
cjfa-41519	488	5	study	study	NOUN
cjfa-41519	488	6	of	of	ADP
cjfa-41519	488	7	religion	religion	NOUN
cjfa-41519	488	8	,	,	PUNCT
cjfa-41519	488	9	41(2	41(2	NUM
cjfa-41519	488	10	)	)	PUNCT
cjfa-41519	488	11	,	,	PUNCT
cjfa-41519	488	12	239–254	239–254	NUM
cjfa-41519	488	13	.	.	PUNCT
cjfa-41519	489	1	van	van	PROPN
cjfa-41519	489	2	helden	helden	PROPN
cjfa-41519	489	3	,	,	PUNCT
cjfa-41519	489	4	g.j	g.j	PROPN
cjfa-41519	489	5	.	.	PROPN
cjfa-41519	489	6	(	(	PUNCT
cjfa-41519	489	7	2005	2005	NUM
cjfa-41519	489	8	)	)	PUNCT
cjfa-41519	489	9	.	.	PUNCT
cjfa-41519	490	1	researching	research	VERB
cjfa-41519	490	2	public	public	ADJ
cjfa-41519	490	3	sector	sector	NOUN
cjfa-41519	490	4	transformation	transformation	NOUN
cjfa-41519	490	5	:	:	PUNCT
cjfa-41519	490	6	the	the	DET
cjfa-41519	490	7	role	role	NOUN
cjfa-41519	490	8	of	of	ADP
cjfa-41519	490	9	management	management	NOUN
cjfa-41519	490	10	accounting	accounting	NOUN
cjfa-41519	490	11	.	.	PUNCT
cjfa-41519	491	1	financial	financial	ADJ
cjfa-41519	491	2	accountability	accountability	NOUN
cjfa-41519	491	3	&	&	CCONJ
cjfa-41519	491	4	management	management	NOUN
cjfa-41519	491	5	,	,	PUNCT
cjfa-41519	491	6	21(1	21(1	NUM
cjfa-41519	491	7	)	)	PUNCT
cjfa-41519	491	8	,	,	PUNCT
cjfa-41519	491	9	99–133	99–133	NUM
cjfa-41519	491	10	.	.	PUNCT
cjfa-41519	492	1	van	van	PROPN
cjfa-41519	492	2	helden	helden	PROPN
cjfa-41519	492	3	,	,	PUNCT
cjfa-41519	492	4	j.	j.	PROPN
cjfa-41519	492	5	,	,	PUNCT
cjfa-41519	492	6	&	&	CCONJ
cjfa-41519	492	7	uddin	uddin	PROPN
cjfa-41519	492	8	,	,	PUNCT
cjfa-41519	492	9	s.	s.	PROPN
cjfa-41519	492	10	(	(	PUNCT
cjfa-41519	492	11	2016	2016	NUM
cjfa-41519	492	12	)	)	PUNCT
cjfa-41519	492	13	.	.	PUNCT
cjfa-41519	493	1	public	public	ADJ
cjfa-41519	493	2	sector	sector	NOUN
cjfa-41519	493	3	management	management	NOUN
cjfa-41519	493	4	accounting	account	VERB
cjfa-41519	493	5	in	in	ADP
cjfa-41519	493	6	emerging	emerge	VERB
cjfa-41519	493	7	economies	economy	NOUN
cjfa-41519	493	8	:	:	PUNCT
cjfa-41519	493	9	a	a	DET
cjfa-41519	493	10	literature	literature	NOUN
cjfa-41519	493	11	review	review	NOUN
cjfa-41519	493	12	.	.	PUNCT
cjfa-41519	494	1	critical	critical	ADJ
cjfa-41519	494	2	perspectives	perspective	NOUN
cjfa-41519	494	3	on	on	ADP
cjfa-41519	494	4	accounting	accounting	NOUN
cjfa-41519	494	5	,	,	PUNCT
cjfa-41519	494	6	41	41	NUM
cjfa-41519	494	7	,	,	PUNCT
cjfa-41519	494	8	34–62	34–62	NUM
cjfa-41519	494	9	.	.	PUNCT
cjfa-41519	495	1	http://dx.doi.org/10.1016/j.cpa.2016.01.001	http://dx.doi.org/10.1016/j.cpa.2016.01.001	NOUN
cjfa-41519	495	2	.	.	PUNCT
cjfa-41519	496	1	webster	webster	PROPN
cjfa-41519	496	2	,	,	PUNCT
cjfa-41519	496	3	j.	j.	PROPN
cjfa-41519	496	4	,	,	PUNCT
cjfa-41519	496	5	&	&	CCONJ
cjfa-41519	496	6	watson	watson	PROPN
cjfa-41519	496	7	,	,	PUNCT
cjfa-41519	496	8	r.t	r.t	PROPN
cjfa-41519	496	9	.	.	PROPN
cjfa-41519	496	10	(	(	PUNCT
cjfa-41519	496	11	2002	2002	NUM
cjfa-41519	496	12	)	)	PUNCT
cjfa-41519	496	13	.	.	PUNCT
cjfa-41519	497	1	analyzing	analyze	VERB
cjfa-41519	497	2	the	the	DET
cjfa-41519	497	3	past	past	NOUN
cjfa-41519	497	4	to	to	PART
cjfa-41519	497	5	prepare	prepare	VERB
cjfa-41519	497	6	for	for	ADP
cjfa-41519	497	7	the	the	DET
cjfa-41519	497	8	future	future	NOUN
cjfa-41519	497	9	:	:	PUNCT
cjfa-41519	497	10	writing	write	VERB
cjfa-41519	497	11	a	a	DET
cjfa-41519	497	12	literature	literature	NOUN
cjfa-41519	497	13	review	review	NOUN
cjfa-41519	497	14	.	.	PUNCT
cjfa-41519	498	1	mis	mis	PROPN
cjfa-41519	498	2	quarterly	quarterly	PROPN
cjfa-41519	498	3	,	,	PUNCT
cjfa-41519	498	4	26(2	26(2	NUM
cjfa-41519	498	5	)	)	PUNCT
cjfa-41519	498	6	,	,	PUNCT
cjfa-41519	498	7	13–23	13–23	NUM
cjfa-41519	498	8	.	.	PUNCT