id	sid	eid	entity	type
easat-1687	1	1	2576-8484	DATE
easat-1687	1	2	8	CARDINAL
easat-1687	1	3	5	CARDINAL
easat-1687	1	4	292	CARDINAL
easat-1687	1	5	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	1	6	2024	CARDINAL
easat-1687	1	7	2024	CARDINAL
easat-1687	1	8	hilmi yassine1*	PERSON
easat-1687	1	9	zahra2	PERSON
easat-1687	1	10	hamza3	GPE
easat-1687	2	1	el jadida university morocco management economics studies	ORG
easat-1687	2	2	h.y.	GPE
easat-1687	3	1	h.z.	GPE
easat-1687	4	1	3national	CARDINAL
easat-1687	4	2	morocco	GPE
easat-1687	5	1	morocco	GPE
easat-1687	6	1	ipsas	GPE
easat-1687	6	2	morocco	GPE
easat-1687	6	3	several years ago	DATE
easat-1687	7	1	ipsas	GPE
easat-1687	7	2	npm	ORG
easat-1687	9	1	moroccan	NORP
easat-1687	13	1	ipsas	GPE
easat-1687	14	1	ipsas	GPE
easat-1687	15	1	1	CARDINAL
easat-1687	15	2	ipsas	GPE
easat-1687	16	1	ipsas	GPE
easat-1687	16	2	2020	DATE
easat-1687	17	1	brusca&martínez	GPE
easat-1687	17	2	2016	DATE
easat-1687	18	1	the international federation of accountants	ORG
easat-1687	19	1	morocco	GPE
easat-1687	19	2	ipsas	GPE
easat-1687	19	3	el kezazy & hilmi	ORG
easat-1687	19	4	2022	CARDINAL
easat-1687	20	1	2576-8484	DATE
easat-1687	20	2	8	CARDINAL
easat-1687	21	1	5	CARDINAL
easat-1687	21	2	292	CARDINAL
easat-1687	21	3	2024	CARDINAL
easat-1687	21	4	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	21	5	2024	CARDINAL
easat-1687	22	1	morocco	GPE
easat-1687	24	1	ipsas are international accounting	ORG
easat-1687	25	1	luta	PERSON
easat-1687	25	2	2021	DATE
easat-1687	26	1	morocco	GPE
easat-1687	27	1	moroccan	NORP
easat-1687	30	1	secondly	ORDINAL
easat-1687	32	1	ipsas el kezazy	GPE
easat-1687	32	2	2022	CARDINAL
easat-1687	33	1	thirdly	ORDINAL
easat-1687	35	1	2	CARDINAL
easat-1687	36	1	un	ORG
easat-1687	36	2	oecd	ORG
easat-1687	36	3	the world bank	ORG
easat-1687	37	1	2.1	CARDINAL
easat-1687	38	1	1987	DATE
easat-1687	38	2	ifac	ORG
easat-1687	38	3	psc	ORG
easat-1687	39	1	august 1997	DATE
easat-1687	40	1	2002	DATE
easat-1687	40	2	the asian development bank	ORG
easat-1687	40	3	the world bank	ORG
easat-1687	40	4	undp	ORG
easat-1687	41	1	psc	ORG
easat-1687	41	2	november 2004	DATE
easat-1687	41	3	ipsas	GPE
easat-1687	42	1	2005	DATE
easat-1687	44	1	2.2	CARDINAL
easat-1687	44	2	2006	DATE
easat-1687	44	3	npm	ORG
easat-1687	46	1	2003	DATE
easat-1687	47	1	294	CARDINAL
easat-1687	47	2	2576-8484	DATE
easat-1687	47	3	8	CARDINAL
easat-1687	47	4	5	CARDINAL
easat-1687	47	5	292	CARDINAL
easat-1687	47	6	2024	CARDINAL
easat-1687	47	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	47	8	2024	CARDINAL
easat-1687	52	1	three	CARDINAL
easat-1687	52	2	m. power	PERSON
easat-1687	52	3	2004	DATE
easat-1687	52	4	thatcher	PERSON
easat-1687	53	1	two	CARDINAL
easat-1687	53	2	•	CARDINAL
easat-1687	54	1	•	CARDINAL
easat-1687	54	2	1976	DATE
easat-1687	54	3	michael c. jensen	PERSON
easat-1687	54	4	william h. meckling	PERSON
easat-1687	54	5	one	CARDINAL
easat-1687	56	1	2.3	CARDINAL
easat-1687	57	1	morocco	GPE
easat-1687	57	2	morocco	GPE
easat-1687	58	1	firstly	ORDINAL
easat-1687	58	2	moroccan	NORP
easat-1687	59	1	morocco	GPE
easat-1687	60	1	morocco	GPE
easat-1687	61	1	el kezazy & hilmi	ORG
easat-1687	61	2	2023	CARDINAL
easat-1687	62	1	moroccan	NORP
easat-1687	63	1	morocco	GPE
easat-1687	64	1	2.4	CARDINAL
easat-1687	68	1	two-thirds	CARDINAL
easat-1687	69	1	ipsas	GPE
easat-1687	69	2	two-thirds	CARDINAL
easat-1687	71	1	295 edelweiss	MONEY
easat-1687	71	2	2576-8484	DATE
easat-1687	71	3	8	CARDINAL
easat-1687	71	4	5	CARDINAL
easat-1687	71	5	292	CARDINAL
easat-1687	71	6	2024	CARDINAL
easat-1687	71	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	71	8	2024	CARDINAL
easat-1687	71	9	3	CARDINAL
easat-1687	72	1	3.1	CARDINAL
easat-1687	79	1	3.2	CARDINAL
easat-1687	79	2	ipsas	GPE
easat-1687	79	3	morocco	GPE
easat-1687	82	1	3.3	CARDINAL
easat-1687	83	1	morocco	GPE
easat-1687	83	2	el kezazy & hilmi	ORG
easat-1687	83	3	2024	DATE
easat-1687	85	1	the organic law on the finance	ORG
easat-1687	85	2	2015	DATE
easat-1687	86	1	lolf no	PERSON
easat-1687	86	2	130-13	CARDINAL
easat-1687	88	1	130-13	CARDINAL
easat-1687	89	1	the cour des comptes	ORG
easat-1687	90	1	ipsas	GPE
easat-1687	90	2	2024	CARDINAL
easat-1687	91	1	1	CARDINAL
easat-1687	92	1	morocco	GPE
easat-1687	93	1	un	ORG
easat-1687	93	2	the european union	ORG
easat-1687	93	3	kaufmann & al	ORG
easat-1687	94	1	the world bank	ORG
easat-1687	94	2	six	CARDINAL
easat-1687	95	1	130-13	CARDINAL
easat-1687	95	2	2015	DATE
easat-1687	96	1	296	CARDINAL
easat-1687	96	2	2576-8484	DATE
easat-1687	97	1	8	CARDINAL
easat-1687	97	2	5	CARDINAL
easat-1687	97	3	292	CARDINAL
easat-1687	97	4	2024	CARDINAL
easat-1687	97	5	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	97	6	2024	CARDINAL
easat-1687	97	7	4	CARDINAL
easat-1687	99	1	ipsas	GPE
easat-1687	100	1	2	CARDINAL
easat-1687	100	2	title year	DATE
easat-1687	100	3	yosra mnif	ORG
easat-1687	100	4	yosra gafsi	PERSON
easat-1687	101	1	2023	CARDINAL
easat-1687	101	2	2015-2018	DATE
easat-1687	102	1	ipsas	GPE
easat-1687	103	1	vincent	PERSON
easat-1687	104	1	2022	CARDINAL
easat-1687	104	2	ipsas	GPE
easat-1687	106	1	recent years	DATE
easat-1687	106	2	morocco	GPE
easat-1687	106	3	morocco	GPE
easat-1687	108	1	morocco	GPE
easat-1687	109	1	rcb	ORG
easat-1687	109	2	france	GPE
easat-1687	110	1	297	CARDINAL
easat-1687	110	2	2576-8484	DATE
easat-1687	110	3	8	CARDINAL
easat-1687	110	4	5	CARDINAL
easat-1687	110	5	292	CARDINAL
easat-1687	110	6	2024	CARDINAL
easat-1687	110	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	110	8	2024	CARDINAL
easat-1687	110	9	title year	DATE
easat-1687	111	1	ipsas (international federation of accountants	ORG
easat-1687	111	2	2018	DATE
easat-1687	112	1	fadoua rechka	PERSON
easat-1687	112	2	ipsas	GPE
easat-1687	112	3	morocco	GPE
easat-1687	112	4	2022	CARDINAL
easat-1687	112	5	ipsas	GPE
easat-1687	112	6	morocco	GPE
easat-1687	114	1	biondi	PERSON
easat-1687	114	2	f.g.	GPE
easat-1687	114	3	2021	CARDINAL
easat-1687	115	1	biondi	PERSON
easat-1687	115	2	f.g.	GPE
easat-1687	115	3	2021	CARDINAL
easat-1687	116	1	m.e.	GPE
easat-1687	116	2	umlai	PERSON
easat-1687	116	3	m.i.	GPE
easat-1687	116	4	l.f.	GPE
easat-1687	116	5	2020	DATE
easat-1687	116	6	qatar	GPE
easat-1687	116	7	ipsas	GPE
easat-1687	118	1	298	CARDINAL
easat-1687	118	2	2576-8484	DATE
easat-1687	118	3	8	CARDINAL
easat-1687	118	4	5	CARDINAL
easat-1687	118	5	292	CARDINAL
easat-1687	118	6	2024	CARDINAL
easat-1687	118	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	118	8	2024	CARDINAL
easat-1687	118	9	5	CARDINAL
easat-1687	118	10	5.1	CARDINAL
easat-1687	119	1	263	CARDINAL
easat-1687	119	2	ipsas	GPE
easat-1687	120	1	2003	DATE
easat-1687	120	2	2023	CARDINAL
easat-1687	121	1	2019	CARDINAL
easat-1687	121	2	annual	DATE
easat-1687	121	3	almost 9%	PERCENT
easat-1687	123	1	1	CARDINAL
easat-1687	125	1	15	CARDINAL
easat-1687	126	1	christiaens	ORG
easat-1687	126	2	more than one	CARDINAL
easat-1687	127	1	299	CARDINAL
easat-1687	127	2	2576-8484	DATE
easat-1687	127	3	8	CARDINAL
easat-1687	127	4	5	CARDINAL
easat-1687	127	5	292	CARDINAL
easat-1687	127	6	2024	CARDINAL
easat-1687	127	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	127	8	2024	CARDINAL
easat-1687	127	9	2	CARDINAL
easat-1687	131	1	5.2	CARDINAL
easat-1687	131	2	two	CARDINAL
easat-1687	131	3	5.3	CARDINAL
easat-1687	132	1	ipsas	GPE
easat-1687	134	1	the united states	GPE
easat-1687	134	2	the united kingdom	GPE
easat-1687	134	3	germany	GPE
easat-1687	135	1	300	CARDINAL
easat-1687	135	2	2576-8484	DATE
easat-1687	136	1	8	CARDINAL
easat-1687	136	2	5	CARDINAL
easat-1687	136	3	292	CARDINAL
easat-1687	136	4	2024	CARDINAL
easat-1687	136	5	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	136	6	2024	CARDINAL
easat-1687	136	7	3	CARDINAL
easat-1687	137	1	301	CARDINAL
easat-1687	137	2	2576-8484	DATE
easat-1687	138	1	8	CARDINAL
easat-1687	138	2	5	CARDINAL
easat-1687	138	3	292	CARDINAL
easat-1687	138	4	2024	CARDINAL
easat-1687	138	5	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	138	6	2024	CARDINAL
easat-1687	139	1	4	CARDINAL
easat-1687	140	1	one	CARDINAL
easat-1687	140	2	2010	DATE
easat-1687	140	3	2015	DATE
easat-1687	141	1	ipsas	GPE
easat-1687	142	1	2014	DATE
easat-1687	142	2	bergmann	PERSON
easat-1687	142	3	2017	CARDINAL
easat-1687	142	4	ipsas	GPE
easat-1687	145	1	christiaens	ORG
easat-1687	145	2	bergmann	PERSON
easat-1687	145	3	ipsas	GPE
easat-1687	146	1	bakre	ORG
easat-1687	146	2	2017	CARDINAL
easat-1687	146	3	adhikari	PERSON
easat-1687	146	4	2010	DATE
easat-1687	146	5	2017	DATE
easat-1687	148	1	adam (2020	ORG
easat-1687	148	2	2023	CARDINAL
easat-1687	152	1	302	CARDINAL
easat-1687	152	2	2576-8484	DATE
easat-1687	152	3	8	CARDINAL
easat-1687	152	4	5	CARDINAL
easat-1687	152	5	292	CARDINAL
easat-1687	152	6	2024	CARDINAL
easat-1687	152	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	152	8	2024	CARDINAL
easat-1687	153	1	5	CARDINAL
easat-1687	156	1	ipsas	GPE
easat-1687	159	1	5.4	CARDINAL
easat-1687	161	1	•	CARDINAL
easat-1687	162	1	•	CARDINAL
easat-1687	162	2	ipsas	GPE
easat-1687	163	1	•	CARDINAL
easat-1687	164	1	5.5	CARDINAL
easat-1687	165	1	303	CARDINAL
easat-1687	165	2	2576-8484	DATE
easat-1687	165	3	8	CARDINAL
easat-1687	165	4	5	CARDINAL
easat-1687	165	5	292	CARDINAL
easat-1687	165	6	2024	CARDINAL
easat-1687	165	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	165	8	2024	CARDINAL
easat-1687	165	9	•	CARDINAL
easat-1687	165	10	ipsas	GPE
easat-1687	166	1	•	CARDINAL
easat-1687	166	2	el kezazy & hilmi	ORG
easat-1687	166	3	2024	CARDINAL
easat-1687	167	1	5.6	CARDINAL
easat-1687	169	1	•	CARDINAL
easat-1687	169	2	ipsas	GPE
easat-1687	170	1	•	CARDINAL
easat-1687	171	1	•	CARDINAL
easat-1687	171	2	latin america	LOC
easat-1687	171	3	european union	ORG
easat-1687	172	1	•	CARDINAL
easat-1687	173	1	5.7	CARDINAL
easat-1687	174	1	•	CARDINAL
easat-1687	175	1	•	CARDINAL
easat-1687	176	1	•	CARDINAL
easat-1687	176	2	latin america	LOC
easat-1687	176	3	the european union	ORG
easat-1687	177	1	6	CARDINAL
easat-1687	178	1	one	CARDINAL
easat-1687	185	1	2024	CARDINAL
easat-1687	186	1	304	CARDINAL
easat-1687	186	2	2576-8484	DATE
easat-1687	186	3	8	CARDINAL
easat-1687	186	4	5	CARDINAL
easat-1687	186	5	292	CARDINAL
easat-1687	186	6	2024	CARDINAL
easat-1687	186	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	186	8	2024	CARDINAL
easat-1687	187	1	ipsas	GPE
easat-1687	191	1	hilmi	PERSON
easat-1687	191	2	2024	DATE
easat-1687	192	1	6.1	CARDINAL
easat-1687	192	2	•	CARDINAL
easat-1687	195	1	•	CARDINAL
easat-1687	198	1	•	CARDINAL
easat-1687	198	2	ipsas	GPE
easat-1687	200	1	•	CARDINAL
easat-1687	202	1	•	CARDINAL
easat-1687	206	1	7	CARDINAL
easat-1687	206	2	ipsas	GPE
easat-1687	207	1	ipsas	GPE
easat-1687	212	1	305 edelweiss	QUANTITY
easat-1687	212	2	2576-8484	DATE
easat-1687	212	3	8	CARDINAL
easat-1687	212	4	5	CARDINAL
easat-1687	212	5	292	CARDINAL
easat-1687	212	6	2024	CARDINAL
easat-1687	212	7	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	212	8	2024	CARDINAL
easat-1687	212	9	ipsas	GPE
easat-1687	212	10	moroccan	NORP
easat-1687	213	1	first	ORDINAL
easat-1687	213	2	ipsas	GPE
easat-1687	213	3	moroccan	NORP
easat-1687	213	4	morocco	GPE
easat-1687	215	1	moroccan	NORP
easat-1687	215	2	•	CARDINAL
easat-1687	215	3	2015	CARDINAL
easat-1687	215	4	•	CARDINAL
easat-1687	215	5	the united states	GPE
easat-1687	216	1	moroccan	NORP
easat-1687	218	1	2024	CARDINAL
easat-1687	219	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
easat-1687	221	1	1	CARDINAL
easat-1687	221	2	j. christiaens	PERSON
easat-1687	223	1	43	CARDINAL
easat-1687	223	2	849‑857	DATE
easat-1687	223	3	2023	CARDINAL
easat-1687	223	4	10.1080/09540962.2022.2066817	CARDINAL
easat-1687	224	1	2	CARDINAL
easat-1687	224	2	m.e.	GPE
easat-1687	224	3	umlai	PERSON
easat-1687	224	4	m.i.	GPE
easat-1687	224	5	al-saudi	PERSON
easat-1687	224	6	l.f.	GPE
easat-1687	224	7	16(3	CARDINAL
easat-1687	225	1	469–495	CARDINAL
easat-1687	226	1	3	CARDINAL
easat-1687	228	1	33	DATE
easat-1687	228	2	429‑436, 2013	DATE
easat-1687	229	1	4	CARDINAL
easat-1687	229	2	i.	PERSON
easat-1687	229	3	e.	GPE
easat-1687	229	4	cohen, s.	PERSON
easat-1687	229	5	palgrave	GPE
easat-1687	229	6	europe	LOC
easat-1687	230	1	165–185	CARDINAL
easat-1687	230	2	5	CARDINAL
easat-1687	230	3	i., jorge	ORG
easat-1687	230	4	nogueira	ORG
easat-1687	230	5	s.p. journal of comparative	ORG
easat-1687	230	6	21(5	CARDINAL
easat-1687	231	1	445–462	CARDINAL
easat-1687	232	1	6	CARDINAL
easat-1687	232	2	f.g.	GPE
easat-1687	232	3	33(5	CARDINAL
easat-1687	233	1	533–551	CARDINAL
easat-1687	233	2	7	CARDINAL
easat-1687	233	3	r.	PERSON
easat-1687	233	4	2003	DATE
easat-1687	233	5	à niveau organisationnelle	ORG
easat-1687	234	1	et de développement	ORG
easat-1687	235	1	55-61	CARDINAL
easat-1687	236	1	hilmi	PERSON
easat-1687	236	2	2024	CARDINAL
easat-1687	237	1	contrôle de gestion dans les banques	ORG
easat-1687	238	1	8(1	CARDINAL
easat-1687	238	2	23-40	CARDINAL
easat-1687	239	1	8	CARDINAL
easat-1687	239	2	e. k. hamza	PERSON
easat-1687	239	3	a. mounia	PERSON
easat-1687	239	4	h. yassine	PERSON
easat-1687	239	5	i. z. haj hocine	PERSON
easat-1687	239	6	2024	CARDINAL
easat-1687	239	7	15th	ORDINAL
easat-1687	239	8	sousse	NORP
easat-1687	239	9	tunisia	GPE
easat-1687	239	10	2024	DATE
easat-1687	240	1	1-6	CARDINAL
easat-1687	240	2	10.1109	CARDINAL
easat-1687	241	1	9	CARDINAL
easat-1687	241	2	h.	PERSON
easat-1687	241	3	hilmi	PERSON
easat-1687	241	4	e. f., & hocine	PERSON
easat-1687	241	5	i. z. h.	PERSON
easat-1687	241	6	2024	CARDINAL
easat-1687	243	1	revista de gestão	PERSON
easat-1687	243	2	18(7	DATE
easat-1687	244	1	10	CARDINAL
easat-1687	244	2	h., & hilmi	ORG
easat-1687	244	3	2023	CARDINAL
easat-1687	246	1	7(3	CARDINAL
easat-1687	247	1	11	CARDINAL
easat-1687	247	2	h., & hilmi	ORG
easat-1687	247	3	2023	CARDINAL
easat-1687	248	1	l'intégration des systèmes	ORG
easat-1687	248	2	d'information dans le contrôle de gestion logistique	ORG
easat-1687	249	1	agence francophone	ORG
easat-1687	250	1	12	CARDINAL
easat-1687	250	2	h., & hilmi	ORG
easat-1687	250	3	2022	CARDINAL
easat-1687	252	1	internationale du chercheur	PERSON
easat-1687	252	2	3(4	CARDINAL
easat-1687	253	1	13	CARDINAL
easat-1687	253	2	2022	CARDINAL
easat-1687	254	1	contrôle de gestion et	ORG
easat-1687	254	2	dans les collectivités territoriales	ORG
easat-1687	255	1	internationale des sciences de gestion	ORG
easat-1687	255	2	5(2	DATE
easat-1687	256	1	14	CARDINAL
easat-1687	256	2	n. b. redmayne	PERSON
easat-1687	256	3	ipsas	GPE
easat-1687	257	1	new zealand	GPE
easat-1687	257	2	306 edelweiss	QUANTITY
easat-1687	257	3	2576-8484	DATE
easat-1687	257	4	8	CARDINAL
easat-1687	257	5	5	CARDINAL
easat-1687	257	6	292	CARDINAL
easat-1687	257	7	2024	CARDINAL
easat-1687	257	8	10.55214/25768484.v8i5.1687	CARDINAL
easat-1687	257	9	2024	CARDINAL
easat-1687	257	10	aust.	GPE
easat-1687	259	1	25	CARDINAL
easat-1687	260	1	175‑184	CARDINAL
easat-1687	260	2	2015	DATE
easat-1687	260	3	10.1111	CARDINAL
easat-1687	261	1	15	CARDINAL
easat-1687	261	2	g. grossi et	PERSON
easat-1687	261	3	m. soverchia	PERSON
easat-1687	261	4	abacus	GPE
easat-1687	262	1	47	DATE
easat-1687	262	2	525‑552	CARDINAL
easat-1687	262	3	2011	DATE
easat-1687	262	4	10.1111	CARDINAL
easat-1687	263	1	16	CARDINAL
easat-1687	263	2	g. jensen	PERSON
easat-1687	264	1	financ	ORG
easat-1687	267	1	32	DATE
easat-1687	267	2	315‑319	CARDINAL
easat-1687	267	3	2020	DATE
easat-1687	267	4	10.1108	CARDINAL
easat-1687	268	1	17	CARDINAL
easat-1687	268	2	g. mattei	PERSON
easat-1687	268	3	s. jorge	PERSON
easat-1687	269	1	f. g. grandis	PERSON
easat-1687	269	2	european	NORP
easat-1687	270	1	europe	LOC
easat-1687	270	2	17	CARDINAL
easat-1687	270	3	158‑182	CARDINAL
easat-1687	270	4	2020	DATE
easat-1687	271	1	1	CARDINAL
easat-1687	271	2	m. hladika	PERSON
easat-1687	271	3	croatian	NORP
easat-1687	272	1	j. public	PERSON
easat-1687	276	1	2	CARDINAL
easat-1687	276	2	25‑43	CARDINAL
easat-1687	276	3	2012	DATE
easat-1687	276	4	10.1504	CARDINAL
easat-1687	277	1	18	CARDINAL
easat-1687	277	2	d. hilgers	PERSON
easat-1687	277	3	s. hofmann	PERSON
easat-1687	277	4	financ	ORG
easat-1687	277	5	manag.	PERSON
easat-1687	278	1	38	DATE
easat-1687	278	2	119‑142	CARDINAL
easat-1687	278	3	2022	CARDINAL
easat-1687	278	4	10.1111	CARDINAL
easat-1687	279	1	19	CARDINAL
easat-1687	279	2	m. otrusinová	PERSON
easat-1687	279	3	m. paseková	PERSON
easat-1687	279	4	d. homola	PERSON
easat-1687	279	5	ipsas	GPE
easat-1687	279	6	adm	PERSON
easat-1687	280	1	2022	CARDINAL
easat-1687	280	2	154‑169	CARDINAL
easat-1687	280	3	2022	CARDINAL
easat-1687	280	4	10.24818	CARDINAL
easat-1687	281	1	20	CARDINAL
easat-1687	281	2	n. moscariello et e. cinque	PERSON
easat-1687	281	3	32	CARDINAL
easat-1687	283	1	rev	PERSON
easat-1687	283	2	18	CARDINAL
easat-1687	283	3	310‑319	CARDINAL
easat-1687	283	4	2016	DATE
easat-1687	283	5	10.1504	CARDINAL
easat-1687	284	1	21	CARDINAL
easat-1687	284	2	n. soguel et n. luta	PERSON
easat-1687	284	3	swiss	NORP
easat-1687	285	1	j. public	PERSON
easat-1687	288	1	34	CARDINAL
easat-1687	288	2	425‑440	CARDINAL
easat-1687	288	3	2021	DATE
easat-1687	288	4	10.1108/ijpsm-09-2020-0235	CARDINAL
easat-1687	289	1	22	CARDINAL
easat-1687	289	2	s. heintges et g. waldbauer	PERSON
easat-1687	289	3	42	CARDINAL
easat-1687	290	1	39	DATE
easat-1687	291	1	590‑594	CARDINAL
easat-1687	291	2	2019	DATE
easat-1687	291	3	10.1080/09540962.2019.1592882	CARDINAL
easat-1687	292	1	23	CARDINAL
easat-1687	292	2	s. w. kartiko	PERSON
easat-1687	292	3	h. rossieta	PERSON
easat-1687	292	4	d. martani	PERSON
easat-1687	292	5	braz	GPE
easat-1687	293	1	adm	PERSON
easat-1687	294	1	rev	PERSON
easat-1687	294	2	15	CARDINAL
easat-1687	294	3	10.1590/1807-7692bar2018170119	CARDINAL
easat-1687	295	1	24	CARDINAL
easat-1687	295	2	s. wüstemann et	ORG
easat-1687	295	3	a. conrath-hargreaves	PERSON
easat-1687	295	4	eu	ORG
easat-1687	295	5	ipsas	GPE
easat-1687	295	6	european	NORP
easat-1687	297	1	prax.	ORG
easat-1687	297	2	6, 2015	DATE
easat-1687	299	1	25	CARDINAL
easat-1687	299	2	ipsas	GPE
easat-1687	299	3	european union	ORG
easat-1687	299	4	epsas	DATE
easat-1687	300	1	j. public	PERSON
easat-1687	303	1	33	DATE
easat-1687	303	2	247‑264	CARDINAL
easat-1687	303	3	2020	DATE
easat-1687	303	4	10.1108	CARDINAL
easat-1687	304	1	26	CARDINAL
easat-1687	305	1	23	CARDINAL
easat-1687	306	1	305‑324	CARDINAL
easat-1687	306	2	2023	CARDINAL
easat-1687	306	3	10.1007	CARDINAL
easat-1687	307	1	27	CARDINAL
easat-1687	307	2	financ	ORG
easat-1687	307	3	manag.	PERSON
easat-1687	307	4	39	DATE
easat-1687	307	5	103‑124	CARDINAL
easat-1687	307	6	2023	CARDINAL
easat-1687	307	7	10.1111	CARDINAL
easat-1687	307	8	faam.12288	ORG
easat-1687	308	1	28	CARDINAL
easat-1687	309	1	28	CARDINAL
easat-1687	309	2	1089‑1117	CARDINAL
easat-1687	309	3	2020	DATE
easat-1687	309	4	10.1108/medar-04-2019-0480	CARDINAL
