id	sid	tid	token	lemma	pos
easat-10179	1	1	edelweiss	edelweiss	PROPN
easat-10179	1	2	applied	apply	VERB
easat-10179	1	3	science	science	NOUN
easat-10179	1	4	and	and	CCONJ
easat-10179	1	5	technology	technology	NOUN
easat-10179	1	6	issn	issn	PROPN
easat-10179	1	7	:	:	PUNCT
easat-10179	1	8	2576	2576	NUM
easat-10179	1	9	-	-	SYM
easat-10179	1	10	8484	8484	NUM
easat-10179	1	11	vol	vol	NOUN
easat-10179	1	12	.	.	PROPN
easat-10179	2	1	9	9	NUM
easat-10179	2	2	,	,	PUNCT
easat-10179	2	3	no	no	INTJ
easat-10179	2	4	.	.	NOUN
easat-10179	2	5	9	9	NUM
easat-10179	2	6	,	,	PUNCT
easat-10179	2	7	1669	1669	NUM
easat-10179	2	8	-	-	SYM
easat-10179	2	9	1678	1678	NUM
easat-10179	2	10	2025	2025	NUM
easat-10179	2	11	publisher	publisher	NOUN
easat-10179	2	12	:	:	PUNCT
easat-10179	2	13	learning	learn	VERB
easat-10179	2	14	gate	gate	NOUN
easat-10179	2	15	doi	doi	PROPN
easat-10179	2	16	:	:	PUNCT
easat-10179	2	17	10.55214/2576	10.55214/2576	NUM
easat-10179	2	18	-	-	SYM
easat-10179	2	19	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	2	20	©	©	PROPN
easat-10179	2	21	2025	2025	NUM
easat-10179	2	22	by	by	ADP
easat-10179	2	23	the	the	DET
easat-10179	2	24	authors	author	NOUN
easat-10179	2	25	;	;	PUNCT
easat-10179	2	26	licensee	licensee	PROPN
easat-10179	2	27	learning	learning	NOUN
easat-10179	2	28	gate	gate	NOUN
easat-10179	3	1	©	©	PROPN
easat-10179	3	2	2025	2025	NUM
easat-10179	3	3	by	by	ADP
easat-10179	3	4	the	the	DET
easat-10179	3	5	authors	author	NOUN
easat-10179	3	6	;	;	PUNCT
easat-10179	3	7	licensee	licensee	PROPN
easat-10179	3	8	learning	learning	NOUN
easat-10179	3	9	gate	gate	NOUN
easat-10179	3	10	history	history	NOUN
easat-10179	3	11	:	:	PUNCT
easat-10179	3	12	received	receive	VERB
easat-10179	3	13	:	:	PUNCT
easat-10179	3	14	17	17	NUM
easat-10179	3	15	july	july	PROPN
easat-10179	3	16	2025	2025	NUM
easat-10179	3	17	;	;	PUNCT
easat-10179	3	18	revised	revise	VERB
easat-10179	3	19	:	:	PUNCT
easat-10179	3	20	28	28	NUM
easat-10179	3	21	august	august	PROPN
easat-10179	3	22	2025	2025	NUM
easat-10179	3	23	;	;	PUNCT
easat-10179	3	24	accepted	accept	VERB
easat-10179	3	25	:	:	PUNCT
easat-10179	3	26	2	2	NUM
easat-10179	3	27	september	september	PROPN
easat-10179	3	28	2025	2025	NUM
easat-10179	3	29	;	;	PUNCT
easat-10179	3	30	published	publish	VERB
easat-10179	3	31	:	:	PUNCT
easat-10179	4	1	24	24	NUM
easat-10179	4	2	september	september	PROPN
easat-10179	4	3	2025	2025	NUM
easat-10179	4	4	*	*	PUNCT
easat-10179	4	5	correspondence	correspondence	NOUN
easat-10179	4	6	:	:	PUNCT
easat-10179	4	7	linhnt259@gmail.com	linhnt259@gmail.com	X
easat-10179	4	8	management	management	NOUN
easat-10179	4	9	accounting	accounting	NOUN
easat-10179	4	10	information	information	NOUN
easat-10179	4	11	practices	practice	NOUN
easat-10179	4	12	in	in	ADP
easat-10179	4	13	vietnamese	vietnamese	ADJ
easat-10179	4	14	labor	labor	NOUN
easat-10179	4	15	export	export	NOUN
easat-10179	4	16	enterprises	enterprise	NOUN
easat-10179	4	17	:	:	PUNCT
easat-10179	4	18	a	a	DET
easat-10179	4	19	firm	firm	ADJ
easat-10179	4	20	size	size	NOUN
easat-10179	4	21	perspective	perspective	PROPN
easat-10179	4	22	nguyen	nguyen	NOUN
easat-10179	4	23	thi	thi	VERB
easat-10179	4	24	linh1	linh1	NOUN
easat-10179	4	25	*	*	NUM
easat-10179	4	26	,	,	PUNCT
easat-10179	5	1	tran	tran	PROPN
easat-10179	5	2	thi	thi	PROPN
easat-10179	5	3	du2	du2	PROPN
easat-10179	5	4	,	,	PUNCT
easat-10179	5	5	nguyen	nguyen	PROPN
easat-10179	5	6	thi	thi	AUX
easat-10179	5	7	quynh	quynh	PROPN
easat-10179	5	8	hoa3	hoa3	NOUN
easat-10179	5	9	1university	1university	NUM
easat-10179	5	10	of	of	ADP
easat-10179	5	11	labour	labour	NOUN
easat-10179	5	12	and	and	CCONJ
easat-10179	5	13	social	social	ADJ
easat-10179	5	14	affairs	affair	NOUN
easat-10179	5	15	,	,	PUNCT
easat-10179	5	16	hanoi	hanoi	PROPN
easat-10179	5	17	,	,	PUNCT
easat-10179	5	18	vietnam	vietnam	PROPN
easat-10179	5	19	;	;	PUNCT
easat-10179	5	20	linhnt259@gmail.com	linhnt259@gmail.com	X
easat-10179	5	21	(	(	PUNCT
easat-10179	5	22	n.t.l	n.t.l	ADJ
easat-10179	5	23	.	.	PUNCT
easat-10179	5	24	)	)	PUNCT
easat-10179	5	25	.	.	PUNCT
easat-10179	6	1	2,3banking	2,3banking	NUM
easat-10179	6	2	academy	academy	PROPN
easat-10179	6	3	of	of	ADP
easat-10179	6	4	vietnam	vietnam	PROPN
easat-10179	6	5	;	;	PUNCT
easat-10179	6	6	dutt@hvnh.edu.vn	dutt@hvnh.edu.vn	NOUN
easat-10179	6	7	(	(	PUNCT
easat-10179	6	8	t.t.d	t.t.d	ADJ
easat-10179	6	9	.	.	PUNCT
easat-10179	6	10	)	)	PUNCT
easat-10179	7	1	hoantq@hvnh.edu.vn	hoantq@hvnh.edu.vn	NOUN
easat-10179	7	2	(	(	PUNCT
easat-10179	7	3	n.t.q.h	n.t.q.h	PROPN
easat-10179	7	4	.	.	PUNCT
easat-10179	7	5	)	)	PUNCT
easat-10179	7	6	.	.	PUNCT
easat-10179	8	1	abstract	abstract	ADJ
easat-10179	8	2	:	:	PUNCT
easat-10179	8	3	management	management	NOUN
easat-10179	8	4	accounting	accounting	NOUN
easat-10179	8	5	information	information	NOUN
easat-10179	8	6	serves	serve	VERB
easat-10179	8	7	as	as	ADP
easat-10179	8	8	a	a	DET
easat-10179	8	9	critical	critical	ADJ
easat-10179	8	10	source	source	NOUN
easat-10179	8	11	of	of	ADP
easat-10179	8	12	data	datum	NOUN
easat-10179	8	13	for	for	ADP
easat-10179	8	14	organizational	organizational	ADJ
easat-10179	8	15	control	control	NOUN
easat-10179	8	16	,	,	PUNCT
easat-10179	8	17	while	while	SCONJ
easat-10179	8	18	also	also	ADV
easat-10179	8	19	providing	provide	VERB
easat-10179	8	20	a	a	DET
easat-10179	8	21	foundation	foundation	NOUN
easat-10179	8	22	for	for	ADP
easat-10179	8	23	policy	policy	NOUN
easat-10179	8	24	formulation	formulation	NOUN
easat-10179	8	25	and	and	CCONJ
easat-10179	8	26	performance	performance	NOUN
easat-10179	8	27	evaluation	evaluation	NOUN
easat-10179	8	28	.	.	PUNCT
easat-10179	9	1	the	the	PRON
easat-10179	9	2	higher	high	ADJ
easat-10179	9	3	the	the	DET
easat-10179	9	4	reliability	reliability	NOUN
easat-10179	9	5	of	of	ADP
easat-10179	9	6	such	such	ADJ
easat-10179	9	7	information	information	NOUN
easat-10179	9	8	,	,	PUNCT
easat-10179	9	9	the	the	DET
easat-10179	9	10	more	more	ADV
easat-10179	9	11	effective	effective	ADJ
easat-10179	9	12	managerial	managerial	ADJ
easat-10179	9	13	decision	decision	NOUN
easat-10179	9	14	-	-	PUNCT
easat-10179	9	15	making	making	NOUN
easat-10179	9	16	is	be	AUX
easat-10179	9	17	likely	likely	ADJ
easat-10179	9	18	to	to	PART
easat-10179	9	19	be	be	AUX
easat-10179	9	20	.	.	PUNCT
easat-10179	10	1	consequently	consequently	ADV
easat-10179	10	2	,	,	PUNCT
easat-10179	10	3	management	management	NOUN
easat-10179	10	4	accounting	accounting	NOUN
easat-10179	10	5	becomes	become	VERB
easat-10179	10	6	an	an	DET
easat-10179	10	7	indispensable	indispensable	ADJ
easat-10179	10	8	tool	tool	NOUN
easat-10179	10	9	for	for	ADP
easat-10179	10	10	managers	manager	NOUN
easat-10179	10	11	,	,	PUNCT
easat-10179	10	12	particularly	particularly	ADV
easat-10179	10	13	in	in	ADP
easat-10179	10	14	sectors	sector	NOUN
easat-10179	10	15	characterized	characterize	VERB
easat-10179	10	16	by	by	ADP
easat-10179	10	17	intense	intense	ADJ
easat-10179	10	18	competition	competition	NOUN
easat-10179	10	19	and	and	CCONJ
easat-10179	10	20	strong	strong	ADJ
easat-10179	10	21	influences	influence	NOUN
easat-10179	10	22	from	from	ADP
easat-10179	10	23	both	both	CCONJ
easat-10179	10	24	domestic	domestic	ADJ
easat-10179	10	25	and	and	CCONJ
easat-10179	10	26	international	international	ADJ
easat-10179	10	27	political	political	ADJ
easat-10179	10	28	–	–	PUNCT
easat-10179	10	29	social	social	ADJ
easat-10179	10	30	factors	factor	NOUN
easat-10179	10	31	,	,	PUNCT
easat-10179	10	32	such	such	ADJ
easat-10179	10	33	as	as	ADP
easat-10179	10	34	labor	labor	NOUN
easat-10179	10	35	export	export	NOUN
easat-10179	10	36	.	.	PUNCT
easat-10179	11	1	a	a	DET
easat-10179	11	2	survey	survey	NOUN
easat-10179	11	3	conducted	conduct	VERB
easat-10179	11	4	with	with	ADP
easat-10179	11	5	197	197	NUM
easat-10179	11	6	vietnamese	vietnamese	ADJ
easat-10179	11	7	labor	labor	NOUN
easat-10179	11	8	export	export	NOUN
easat-10179	11	9	enterprises	enterprise	NOUN
easat-10179	11	10	reveals	reveal	VERB
easat-10179	11	11	that	that	SCONJ
easat-10179	11	12	the	the	DET
easat-10179	11	13	implementation	implementation	NOUN
easat-10179	11	14	of	of	ADP
easat-10179	11	15	management	management	NOUN
easat-10179	11	16	accounting	accounting	NOUN
easat-10179	11	17	remains	remain	VERB
easat-10179	11	18	inconsistent	inconsistent	ADJ
easat-10179	11	19	,	,	PUNCT
easat-10179	11	20	reflecting	reflect	VERB
easat-10179	11	21	disparities	disparity	NOUN
easat-10179	11	22	in	in	ADP
easat-10179	11	23	development	development	NOUN
easat-10179	11	24	among	among	ADP
easat-10179	11	25	different	different	ADJ
easat-10179	11	26	groups	group	NOUN
easat-10179	11	27	of	of	ADP
easat-10179	11	28	firms	firm	NOUN
easat-10179	11	29	.	.	PUNCT
easat-10179	12	1	commonly	commonly	ADV
easat-10179	12	2	applied	apply	VERB
easat-10179	12	3	techniques	technique	NOUN
easat-10179	12	4	include	include	VERB
easat-10179	12	5	full	full	ADJ
easat-10179	12	6	costing	costing	NOUN
easat-10179	12	7	,	,	PUNCT
easat-10179	12	8	variable	variable	ADJ
easat-10179	12	9	costing	costing	NOUN
easat-10179	12	10	,	,	PUNCT
easat-10179	12	11	production	production	NOUN
easat-10179	12	12	budgeting	budgeting	NOUN
easat-10179	12	13	,	,	PUNCT
easat-10179	12	14	cash	cash	NOUN
easat-10179	12	15	budgeting	budgeting	NOUN
easat-10179	12	16	,	,	PUNCT
easat-10179	12	17	cost	cost	NOUN
easat-10179	12	18	–	–	PUNCT
easat-10179	12	19	volume	volume	NOUN
easat-10179	12	20	–	–	PUNCT
easat-10179	12	21	profit	profit	NOUN
easat-10179	12	22	analysis	analysis	NOUN
easat-10179	12	23	,	,	PUNCT
easat-10179	12	24	and	and	CCONJ
easat-10179	12	25	profitability	profitability	NOUN
easat-10179	12	26	analysis	analysis	NOUN
easat-10179	12	27	by	by	ADP
easat-10179	12	28	customer	customer	NOUN
easat-10179	12	29	and	and	CCONJ
easat-10179	12	30	market	market	NOUN
easat-10179	12	31	segments	segment	NOUN
easat-10179	12	32	.	.	PUNCT
easat-10179	13	1	while	while	SCONJ
easat-10179	13	2	larger	large	ADJ
easat-10179	13	3	enterprises	enterprise	NOUN
easat-10179	13	4	tend	tend	VERB
easat-10179	13	5	to	to	PART
easat-10179	13	6	adopt	adopt	VERB
easat-10179	13	7	more	more	ADV
easat-10179	13	8	advanced	advanced	ADJ
easat-10179	13	9	management	management	NOUN
easat-10179	13	10	accounting	accounting	NOUN
easat-10179	13	11	tools	tool	NOUN
easat-10179	13	12	,	,	PUNCT
easat-10179	13	13	smaller	small	ADJ
easat-10179	13	14	firms	firm	NOUN
easat-10179	13	15	are	be	AUX
easat-10179	13	16	constrained	constrain	VERB
easat-10179	13	17	by	by	ADP
easat-10179	13	18	limited	limited	ADJ
easat-10179	13	19	financial	financial	ADJ
easat-10179	13	20	resources	resource	NOUN
easat-10179	13	21	,	,	PUNCT
easat-10179	13	22	specialized	specialized	ADJ
easat-10179	13	23	personnel	personnel	NOUN
easat-10179	13	24	,	,	PUNCT
easat-10179	13	25	and	and	CCONJ
easat-10179	13	26	managerial	managerial	ADJ
easat-10179	13	27	awareness	awareness	NOUN
easat-10179	13	28	of	of	ADP
easat-10179	13	29	the	the	DET
easat-10179	13	30	benefits	benefit	NOUN
easat-10179	13	31	associated	associate	VERB
easat-10179	13	32	with	with	ADP
easat-10179	13	33	modern	modern	ADJ
easat-10179	13	34	management	management	NOUN
easat-10179	13	35	accounting	accounting	NOUN
easat-10179	13	36	practices	practice	NOUN
easat-10179	13	37	.	.	PUNCT
easat-10179	14	1	the	the	DET
easat-10179	14	2	findings	finding	NOUN
easat-10179	14	3	reaffirm	reaffirm	VERB
easat-10179	14	4	the	the	DET
easat-10179	14	5	crucial	crucial	ADJ
easat-10179	14	6	role	role	NOUN
easat-10179	14	7	of	of	ADP
easat-10179	14	8	management	management	NOUN
easat-10179	14	9	accounting	account	VERB
easat-10179	14	10	in	in	ADP
easat-10179	14	11	enhancing	enhance	VERB
easat-10179	14	12	managerial	managerial	ADJ
easat-10179	14	13	effectiveness	effectiveness	NOUN
easat-10179	14	14	,	,	PUNCT
easat-10179	14	15	controlling	control	VERB
easat-10179	14	16	costs	cost	NOUN
easat-10179	14	17	,	,	PUNCT
easat-10179	14	18	and	and	CCONJ
easat-10179	14	19	supporting	support	VERB
easat-10179	14	20	strategic	strategic	ADJ
easat-10179	14	21	planning	planning	NOUN
easat-10179	14	22	,	,	PUNCT
easat-10179	14	23	particularly	particularly	ADV
easat-10179	14	24	within	within	ADP
easat-10179	14	25	the	the	DET
easat-10179	14	26	highly	highly	ADV
easat-10179	14	27	competitive	competitive	ADJ
easat-10179	14	28	context	context	NOUN
easat-10179	14	29	of	of	ADP
easat-10179	14	30	the	the	DET
easat-10179	14	31	international	international	ADJ
easat-10179	14	32	labor	labor	NOUN
easat-10179	14	33	market	market	NOUN
easat-10179	14	34	.	.	PUNCT
easat-10179	15	1	keywords	keyword	NOUN
easat-10179	15	2	:	:	PUNCT
easat-10179	15	3	firm	firm	ADJ
easat-10179	15	4	size	size	NOUN
easat-10179	15	5	,	,	PUNCT
easat-10179	15	6	labor	labor	NOUN
easat-10179	15	7	export	export	NOUN
easat-10179	15	8	,	,	PUNCT
easat-10179	15	9	management	management	NOUN
easat-10179	15	10	accounting	accounting	NOUN
easat-10179	15	11	.	.	PUNCT
easat-10179	16	1	1	1	X
easat-10179	16	2	.	.	X
easat-10179	16	3	introduction	introduction	NOUN
easat-10179	16	4	in	in	ADP
easat-10179	16	5	the	the	DET
easat-10179	16	6	context	context	NOUN
easat-10179	16	7	of	of	ADP
easat-10179	16	8	globalization	globalization	NOUN
easat-10179	16	9	and	and	CCONJ
easat-10179	16	10	increasing	increase	VERB
easat-10179	16	11	competition	competition	NOUN
easat-10179	16	12	in	in	ADP
easat-10179	16	13	the	the	DET
easat-10179	16	14	international	international	ADJ
easat-10179	16	15	labor	labor	NOUN
easat-10179	16	16	market	market	NOUN
easat-10179	16	17	,	,	PUNCT
easat-10179	16	18	vietnamese	vietnamese	ADJ
easat-10179	16	19	labor	labor	NOUN
easat-10179	16	20	export	export	NOUN
easat-10179	16	21	enterprises	enterprise	NOUN
easat-10179	16	22	are	be	AUX
easat-10179	16	23	facing	face	VERB
easat-10179	16	24	mounting	mount	VERB
easat-10179	16	25	pressure	pressure	NOUN
easat-10179	16	26	to	to	PART
easat-10179	16	27	enhance	enhance	VERB
easat-10179	16	28	their	their	PRON
easat-10179	16	29	managerial	managerial	ADJ
easat-10179	16	30	capacity	capacity	NOUN
easat-10179	16	31	and	and	CCONJ
easat-10179	16	32	operational	operational	ADJ
easat-10179	16	33	efficiency	efficiency	NOUN
easat-10179	16	34	.	.	PUNCT
easat-10179	17	1	one	one	NUM
easat-10179	17	2	of	of	ADP
easat-10179	17	3	the	the	DET
easat-10179	17	4	critical	critical	ADJ
easat-10179	17	5	tools	tool	NOUN
easat-10179	17	6	that	that	PRON
easat-10179	17	7	support	support	VERB
easat-10179	17	8	managerial	managerial	ADJ
easat-10179	17	9	decision	decision	NOUN
easat-10179	17	10	-	-	PUNCT
easat-10179	17	11	making	making	NOUN
easat-10179	17	12	is	be	AUX
easat-10179	17	13	management	management	NOUN
easat-10179	17	14	accounting	accounting	NOUN
easat-10179	17	15	,	,	PUNCT
easat-10179	17	16	as	as	SCONJ
easat-10179	17	17	it	it	PRON
easat-10179	17	18	provides	provide	VERB
easat-10179	17	19	timely	timely	ADJ
easat-10179	17	20	,	,	PUNCT
easat-10179	17	21	relevant	relevant	ADJ
easat-10179	17	22	,	,	PUNCT
easat-10179	17	23	and	and	CCONJ
easat-10179	17	24	forward	forward	ADV
easat-10179	17	25	-	-	PUNCT
easat-10179	17	26	looking	look	VERB
easat-10179	17	27	information	information	NOUN
easat-10179	17	28	for	for	ADP
easat-10179	17	29	organizational	organizational	ADJ
easat-10179	17	30	management	management	NOUN
easat-10179	17	31	activities	activity	NOUN
easat-10179	17	32	.	.	PUNCT
easat-10179	18	1	however	however	ADV
easat-10179	18	2	,	,	PUNCT
easat-10179	18	3	the	the	DET
easat-10179	18	4	implementation	implementation	NOUN
easat-10179	18	5	of	of	ADP
easat-10179	18	6	management	management	NOUN
easat-10179	18	7	accounting	account	VERB
easat-10179	18	8	across	across	ADP
easat-10179	18	9	enterprises	enterprise	NOUN
easat-10179	18	10	is	be	AUX
easat-10179	18	11	not	not	PART
easat-10179	18	12	uniform	uniform	ADJ
easat-10179	18	13	,	,	PUNCT
easat-10179	18	14	being	be	AUX
easat-10179	18	15	strongly	strongly	ADV
easat-10179	18	16	influenced	influence	VERB
easat-10179	18	17	by	by	ADP
easat-10179	18	18	firm	firm	ADJ
easat-10179	18	19	size	size	NOUN
easat-10179	18	20	.	.	PUNCT
easat-10179	19	1	large	large	ADJ
easat-10179	19	2	-	-	PUNCT
easat-10179	19	3	scale	scale	NOUN
easat-10179	19	4	enterprises	enterprise	NOUN
easat-10179	19	5	generally	generally	ADV
easat-10179	19	6	possess	possess	VERB
easat-10179	19	7	greater	great	ADJ
easat-10179	19	8	financial	financial	ADJ
easat-10179	19	9	resources	resource	NOUN
easat-10179	19	10	,	,	PUNCT
easat-10179	19	11	specialized	specialized	ADJ
easat-10179	19	12	personnel	personnel	NOUN
easat-10179	19	13	,	,	PUNCT
easat-10179	19	14	and	and	CCONJ
easat-10179	19	15	more	more	ADV
easat-10179	19	16	sophisticated	sophisticated	ADJ
easat-10179	19	17	management	management	NOUN
easat-10179	19	18	systems	system	NOUN
easat-10179	19	19	,	,	PUNCT
easat-10179	19	20	enabling	enable	VERB
easat-10179	19	21	them	they	PRON
easat-10179	19	22	to	to	PART
easat-10179	19	23	adopt	adopt	VERB
easat-10179	19	24	management	management	NOUN
easat-10179	19	25	accounting	accounting	NOUN
easat-10179	19	26	practices	practice	NOUN
easat-10179	19	27	in	in	ADP
easat-10179	19	28	a	a	DET
easat-10179	19	29	more	more	ADV
easat-10179	19	30	systematic	systematic	ADJ
easat-10179	19	31	manner	manner	NOUN
easat-10179	19	32	.	.	PUNCT
easat-10179	20	1	in	in	ADP
easat-10179	20	2	contrast	contrast	NOUN
easat-10179	20	3	,	,	PUNCT
easat-10179	20	4	small	small	ADJ
easat-10179	20	5	and	and	CCONJ
easat-10179	20	6	medium	medium	ADJ
easat-10179	20	7	-	-	PUNCT
easat-10179	20	8	sized	sized	ADJ
easat-10179	20	9	enterprises	enterprise	NOUN
easat-10179	20	10	often	often	ADV
easat-10179	20	11	encounter	encounter	VERB
easat-10179	20	12	difficulties	difficulty	NOUN
easat-10179	20	13	in	in	ADP
easat-10179	20	14	organizing	organize	VERB
easat-10179	20	15	a	a	DET
easat-10179	20	16	management	management	NOUN
easat-10179	20	17	accounting	accounting	NOUN
easat-10179	20	18	system	system	NOUN
easat-10179	20	19	due	due	ADP
easat-10179	20	20	to	to	ADP
easat-10179	20	21	constraints	constraint	NOUN
easat-10179	20	22	in	in	ADP
easat-10179	20	23	financial	financial	ADJ
easat-10179	20	24	capacity	capacity	NOUN
easat-10179	20	25	,	,	PUNCT
easat-10179	20	26	human	human	ADJ
easat-10179	20	27	resources	resource	NOUN
easat-10179	20	28	,	,	PUNCT
easat-10179	20	29	and	and	CCONJ
easat-10179	20	30	managerial	managerial	ADJ
easat-10179	20	31	awareness	awareness	NOUN
easat-10179	20	32	.	.	PUNCT
easat-10179	21	1	the	the	DET
easat-10179	21	2	labor	labor	NOUN
easat-10179	21	3	export	export	NOUN
easat-10179	21	4	industry	industry	NOUN
easat-10179	21	5	is	be	AUX
easat-10179	21	6	a	a	DET
easat-10179	21	7	distinctive	distinctive	ADJ
easat-10179	21	8	sector	sector	NOUN
easat-10179	21	9	in	in	ADP
easat-10179	21	10	terms	term	NOUN
easat-10179	21	11	of	of	ADP
easat-10179	21	12	both	both	DET
easat-10179	21	13	operations	operation	NOUN
easat-10179	21	14	and	and	CCONJ
easat-10179	21	15	finance	finance	NOUN
easat-10179	21	16	.	.	PUNCT
easat-10179	22	1	from	from	ADP
easat-10179	22	2	an	an	DET
easat-10179	22	3	operational	operational	ADJ
easat-10179	22	4	perspective	perspective	NOUN
easat-10179	22	5	,	,	PUNCT
easat-10179	22	6	the	the	DET
easat-10179	22	7	deployment	deployment	NOUN
easat-10179	22	8	of	of	ADP
easat-10179	22	9	vietnamese	vietnamese	ADJ
easat-10179	22	10	workers	worker	NOUN
easat-10179	22	11	abroad	abroad	ADV
easat-10179	22	12	is	be	AUX
easat-10179	22	13	regulated	regulate	VERB
easat-10179	22	14	by	by	ADP
easat-10179	22	15	the	the	DET
easat-10179	22	16	department	department	NOUN
easat-10179	22	17	of	of	ADP
easat-10179	22	18	overseas	overseas	ADJ
easat-10179	22	19	labor	labor	NOUN
easat-10179	22	20	management	management	NOUN
easat-10179	22	21	under	under	ADP
easat-10179	22	22	the	the	DET
easat-10179	22	23	ministry	ministry	PROPN
easat-10179	22	24	of	of	ADP
easat-10179	22	25	labor	labor	PROPN
easat-10179	22	26	,	,	PUNCT
easat-10179	22	27	invalids	invalid	NOUN
easat-10179	22	28	,	,	PUNCT
easat-10179	22	29	and	and	CCONJ
easat-10179	22	30	social	social	ADJ
easat-10179	22	31	affairs	affair	NOUN
easat-10179	22	32	,	,	PUNCT
easat-10179	22	33	and	and	CCONJ
easat-10179	22	34	is	be	AUX
easat-10179	22	35	subject	subject	ADJ
easat-10179	22	36	to	to	ADP
easat-10179	22	37	specific	specific	ADJ
easat-10179	22	38	legal	legal	ADJ
easat-10179	22	39	frameworks	framework	NOUN
easat-10179	22	40	and	and	CCONJ
easat-10179	22	41	regulatory	regulatory	ADJ
easat-10179	22	42	documents	document	NOUN
easat-10179	22	43	.	.	PUNCT
easat-10179	23	1	from	from	ADP
easat-10179	23	2	a	a	DET
easat-10179	23	3	financial	financial	ADJ
easat-10179	23	4	perspective	perspective	NOUN
easat-10179	23	5	,	,	PUNCT
easat-10179	23	6	this	this	DET
easat-10179	23	7	sector	sector	NOUN
easat-10179	23	8	requires	require	VERB
easat-10179	23	9	statutory	statutory	ADJ
easat-10179	23	10	capital	capital	NOUN
easat-10179	23	11	as	as	ADV
easat-10179	23	12	well	well	ADV
easat-10179	23	13	as	as	ADP
easat-10179	23	14	mandatory	mandatory	ADJ
easat-10179	23	15	deposits	deposit	NOUN
easat-10179	23	16	in	in	ADP
easat-10179	23	17	commercial	commercial	ADJ
easat-10179	23	18	banks	bank	NOUN
easat-10179	23	19	.	.	PUNCT
easat-10179	24	1	furthermore	furthermore	ADV
easat-10179	24	2	,	,	PUNCT
easat-10179	24	3	it	it	PRON
easat-10179	24	4	is	be	AUX
easat-10179	24	5	significantly	significantly	ADV
easat-10179	24	6	influenced	influence	VERB
easat-10179	24	7	by	by	ADP
easat-10179	24	8	domestic	domestic	ADJ
easat-10179	24	9	and	and	CCONJ
easat-10179	24	10	international	international	ADJ
easat-10179	24	11	political	political	ADJ
easat-10179	24	12	and	and	CCONJ
easat-10179	24	13	social	social	ADJ
easat-10179	24	14	factors	factor	NOUN
easat-10179	24	15	.	.	PUNCT
easat-10179	25	1	analyzing	analyze	VERB
easat-10179	25	2	the	the	DET
easat-10179	25	3	current	current	ADJ
easat-10179	25	4	implementation	implementation	NOUN
easat-10179	25	5	of	of	ADP
easat-10179	25	6	management	management	NOUN
easat-10179	25	7	accounting	account	VERB
easat-10179	25	8	in	in	ADP
easat-10179	25	9	labor	labor	NOUN
easat-10179	25	10	export	export	NOUN
easat-10179	25	11	enterprises	enterprise	NOUN
easat-10179	25	12	from	from	ADP
easat-10179	25	13	the	the	DET
easat-10179	25	14	perspective	perspective	NOUN
easat-10179	25	15	of	of	ADP
easat-10179	25	16	firm	firm	ADJ
easat-10179	25	17	size	size	NOUN
easat-10179	25	18	not	not	PART
easat-10179	25	19	only	only	ADV
easat-10179	25	20	helps	help	VERB
easat-10179	25	21	to	to	ADP
easat-10179	25	22	https://orcid.org/0009-0002-8871-6654	https://orcid.org/0009-0002-8871-6654	PROPN
easat-10179	25	23	https://orcid.org/0009-0007-8913-074x	https://orcid.org/0009-0007-8913-074x	PROPN
easat-10179	25	24	https://orcid.org/0009-0003-2317-6084	https://orcid.org/0009-0003-2317-6084	PROPN
easat-10179	25	25	1670	1670	NUM
easat-10179	25	26	edelweiss	edelweiss	PROPN
easat-10179	25	27	applied	apply	VERB
easat-10179	25	28	science	science	NOUN
easat-10179	25	29	and	and	CCONJ
easat-10179	25	30	technology	technology	NOUN
easat-10179	25	31	issn	issn	PROPN
easat-10179	25	32	:	:	PUNCT
easat-10179	25	33	2576	2576	NUM
easat-10179	25	34	-	-	SYM
easat-10179	25	35	8484	8484	NUM
easat-10179	25	36	vol	vol	NOUN
easat-10179	25	37	.	.	PROPN
easat-10179	26	1	9	9	NUM
easat-10179	26	2	,	,	PUNCT
easat-10179	26	3	no	no	INTJ
easat-10179	26	4	.	.	NOUN
easat-10179	26	5	9	9	NUM
easat-10179	26	6	:	:	SYM
easat-10179	26	7	1669	1669	NUM
easat-10179	26	8	-	-	SYM
easat-10179	26	9	1678	1678	NUM
easat-10179	26	10	,	,	PUNCT
easat-10179	26	11	2025	2025	NUM
easat-10179	26	12	doi	doi	NOUN
easat-10179	26	13	:	:	PUNCT
easat-10179	26	14	10.55214/2576	10.55214/2576	NUM
easat-10179	26	15	-	-	SYM
easat-10179	26	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	26	17	©	©	PROPN
easat-10179	26	18	2025	2025	NUM
easat-10179	26	19	by	by	ADP
easat-10179	26	20	the	the	DET
easat-10179	26	21	authors	author	NOUN
easat-10179	26	22	;	;	PUNCT
easat-10179	26	23	licensee	licensee	PROPN
easat-10179	26	24	learning	learn	VERB
easat-10179	26	25	gate	gate	NOUN
easat-10179	26	26	clarify	clarify	VERB
easat-10179	26	27	existing	exist	VERB
easat-10179	26	28	differences	difference	NOUN
easat-10179	26	29	and	and	CCONJ
easat-10179	26	30	challenges	challenge	NOUN
easat-10179	26	31	but	but	CCONJ
easat-10179	26	32	also	also	ADV
easat-10179	26	33	provides	provide	VERB
easat-10179	26	34	a	a	DET
easat-10179	26	35	scientific	scientific	ADJ
easat-10179	26	36	basis	basis	NOUN
easat-10179	26	37	for	for	ADP
easat-10179	26	38	proposing	propose	VERB
easat-10179	26	39	solutions	solution	NOUN
easat-10179	26	40	to	to	PART
easat-10179	26	41	improve	improve	VERB
easat-10179	26	42	managerial	managerial	ADJ
easat-10179	26	43	effectiveness	effectiveness	NOUN
easat-10179	26	44	in	in	ADP
easat-10179	26	45	this	this	DET
easat-10179	26	46	sector	sector	NOUN
easat-10179	26	47	.	.	PUNCT
easat-10179	27	1	this	this	DET
easat-10179	27	2	study	study	NOUN
easat-10179	27	3	aims	aim	VERB
easat-10179	27	4	to	to	PART
easat-10179	27	5	analyze	analyze	VERB
easat-10179	27	6	the	the	DET
easat-10179	27	7	extent	extent	NOUN
easat-10179	27	8	to	to	PART
easat-10179	27	9	which	which	PRON
easat-10179	27	10	management	management	NOUN
easat-10179	27	11	accounting	accounting	NOUN
easat-10179	27	12	is	be	AUX
easat-10179	27	13	implemented	implement	VERB
easat-10179	27	14	in	in	ADP
easat-10179	27	15	vietnamese	vietnamese	ADJ
easat-10179	27	16	labor	labor	NOUN
easat-10179	27	17	export	export	NOUN
easat-10179	27	18	enterprises	enterprise	NOUN
easat-10179	27	19	and	and	CCONJ
easat-10179	27	20	to	to	PART
easat-10179	27	21	compare	compare	VERB
easat-10179	27	22	the	the	DET
easat-10179	27	23	differences	difference	NOUN
easat-10179	27	24	across	across	ADP
easat-10179	27	25	firms	firm	NOUN
easat-10179	27	26	of	of	ADP
easat-10179	27	27	varying	vary	VERB
easat-10179	27	28	sizes	size	NOUN
easat-10179	27	29	.	.	PUNCT
easat-10179	28	1	specifically	specifically	ADV
easat-10179	28	2	,	,	PUNCT
easat-10179	28	3	the	the	DET
easat-10179	28	4	research	research	NOUN
easat-10179	28	5	seeks	seek	VERB
easat-10179	28	6	to	to	PART
easat-10179	28	7	:	:	PUNCT
easat-10179	28	8	(	(	PUNCT
easat-10179	28	9	i	i	NOUN
easat-10179	28	10	)	)	PUNCT
easat-10179	28	11	identify	identify	VERB
easat-10179	28	12	the	the	DET
easat-10179	28	13	management	management	NOUN
easat-10179	28	14	accounting	accounting	NOUN
easat-10179	28	15	practices	practice	NOUN
easat-10179	28	16	most	most	ADV
easat-10179	28	17	commonly	commonly	ADV
easat-10179	28	18	applied	apply	VERB
easat-10179	28	19	in	in	ADP
easat-10179	28	20	labor	labor	NOUN
easat-10179	28	21	export	export	NOUN
easat-10179	28	22	enterprises	enterprise	NOUN
easat-10179	28	23	;	;	PUNCT
easat-10179	28	24	(	(	PUNCT
easat-10179	28	25	ii	ii	NOUN
easat-10179	28	26	)	)	PUNCT
easat-10179	28	27	assess	assess	VERB
easat-10179	28	28	the	the	DET
easat-10179	28	29	differences	difference	NOUN
easat-10179	28	30	in	in	ADP
easat-10179	28	31	the	the	DET
easat-10179	28	32	methods	method	NOUN
easat-10179	28	33	and	and	CCONJ
easat-10179	28	34	levels	level	NOUN
easat-10179	28	35	of	of	ADP
easat-10179	28	36	management	management	NOUN
easat-10179	28	37	accounting	accounting	NOUN
easat-10179	28	38	implementation	implementation	NOUN
easat-10179	28	39	according	accord	VERB
easat-10179	28	40	to	to	ADP
easat-10179	28	41	firm	firm	ADJ
easat-10179	28	42	size	size	NOUN
easat-10179	28	43	;	;	PUNCT
easat-10179	28	44	and	and	CCONJ
easat-10179	28	45	(	(	PUNCT
easat-10179	28	46	iii	iii	X
easat-10179	28	47	)	)	PUNCT
easat-10179	28	48	propose	propose	VERB
easat-10179	28	49	managerial	managerial	ADJ
easat-10179	28	50	implications	implication	NOUN
easat-10179	28	51	to	to	PART
easat-10179	28	52	enhance	enhance	VERB
easat-10179	28	53	the	the	DET
easat-10179	28	54	effective	effective	ADJ
easat-10179	28	55	application	application	NOUN
easat-10179	28	56	of	of	ADP
easat-10179	28	57	management	management	NOUN
easat-10179	28	58	accounting	account	VERB
easat-10179	28	59	in	in	ADP
easat-10179	28	60	alignment	alignment	NOUN
easat-10179	28	61	with	with	ADP
easat-10179	28	62	the	the	DET
easat-10179	28	63	characteristics	characteristic	NOUN
easat-10179	28	64	of	of	ADP
easat-10179	28	65	each	each	DET
easat-10179	28	66	group	group	NOUN
easat-10179	28	67	of	of	ADP
easat-10179	28	68	enterprises	enterprise	NOUN
easat-10179	28	69	.	.	PUNCT
easat-10179	29	1	2	2	X
easat-10179	29	2	.	.	X
easat-10179	29	3	theoretical	theoretical	ADJ
easat-10179	29	4	basis	basis	NOUN
easat-10179	29	5	according	accord	VERB
easat-10179	29	6	to	to	ADP
easat-10179	29	7	kaplan	kaplan	PROPN
easat-10179	29	8	[	[	X
easat-10179	29	9	1	1	NUM
easat-10179	29	10	]	]	PUNCT
easat-10179	29	11	management	management	NOUN
easat-10179	29	12	accounting	accounting	NOUN
easat-10179	29	13	(	(	PUNCT
easat-10179	29	14	ma	ma	PROPN
easat-10179	29	15	)	)	PUNCT
easat-10179	29	16	was	be	AUX
easat-10179	29	17	initially	initially	ADV
easat-10179	29	18	referred	refer	VERB
easat-10179	29	19	to	to	ADP
easat-10179	29	20	as	as	ADP
easat-10179	29	21	cost	cost	NOUN
easat-10179	29	22	accounting	accounting	NOUN
easat-10179	29	23	and	and	CCONJ
easat-10179	29	24	was	be	AUX
easat-10179	29	25	applied	apply	VERB
easat-10179	29	26	in	in	ADP
easat-10179	29	27	large	large	ADJ
easat-10179	29	28	companies	company	NOUN
easat-10179	29	29	in	in	ADP
easat-10179	29	30	industries	industry	NOUN
easat-10179	29	31	such	such	ADJ
easat-10179	29	32	as	as	ADP
easat-10179	29	33	transportation	transportation	NOUN
easat-10179	29	34	,	,	PUNCT
easat-10179	29	35	railways	railway	NOUN
easat-10179	29	36	,	,	PUNCT
easat-10179	29	37	and	and	CCONJ
easat-10179	29	38	textiles	textile	NOUN
easat-10179	29	39	,	,	PUNCT
easat-10179	29	40	including	include	VERB
easat-10179	29	41	firms	firm	NOUN
easat-10179	29	42	like	like	ADP
easat-10179	29	43	dupont	dupont	NOUN
easat-10179	29	44	and	and	CCONJ
easat-10179	29	45	general	general	ADJ
easat-10179	29	46	motors	motors	PROPN
easat-10179	29	47	.	.	PUNCT
easat-10179	30	1	the	the	DET
easat-10179	30	2	original	original	ADJ
easat-10179	30	3	purpose	purpose	NOUN
easat-10179	30	4	of	of	ADP
easat-10179	30	5	the	the	DET
easat-10179	30	6	cost	cost	NOUN
easat-10179	30	7	accounting	accounting	NOUN
easat-10179	30	8	system	system	NOUN
easat-10179	30	9	was	be	AUX
easat-10179	30	10	to	to	PART
easat-10179	30	11	monitor	monitor	VERB
easat-10179	30	12	the	the	DET
easat-10179	30	13	efficiency	efficiency	NOUN
easat-10179	30	14	of	of	ADP
easat-10179	30	15	the	the	DET
easat-10179	30	16	company	company	NOUN
easat-10179	30	17	’s	’s	PART
easat-10179	30	18	various	various	ADJ
easat-10179	30	19	product	product	NOUN
easat-10179	30	20	lines	line	NOUN
easat-10179	30	21	.	.	PUNCT
easat-10179	31	1	during	during	ADP
easat-10179	31	2	this	this	DET
easat-10179	31	3	stage	stage	NOUN
easat-10179	31	4	,	,	PUNCT
easat-10179	31	5	management	management	NOUN
easat-10179	31	6	accounting	accounting	NOUN
easat-10179	31	7	information	information	NOUN
easat-10179	31	8	primarily	primarily	ADV
easat-10179	31	9	focused	focus	VERB
easat-10179	31	10	on	on	ADP
easat-10179	31	11	cost	cost	NOUN
easat-10179	31	12	determination	determination	NOUN
easat-10179	31	13	and	and	CCONJ
easat-10179	31	14	cost	cost	NOUN
easat-10179	31	15	control	control	NOUN
easat-10179	31	16	.	.	PUNCT
easat-10179	32	1	the	the	DET
easat-10179	32	2	traditional	traditional	ADJ
easat-10179	32	3	view	view	NOUN
easat-10179	32	4	that	that	PRON
easat-10179	32	5	emerged	emerge	VERB
easat-10179	32	6	in	in	ADP
easat-10179	32	7	the	the	DET
easat-10179	32	8	1960s	1960	NOUN
easat-10179	32	9	considered	consider	VERB
easat-10179	32	10	management	management	NOUN
easat-10179	32	11	accounting	accounting	NOUN
easat-10179	32	12	as	as	ADP
easat-10179	32	13	a	a	DET
easat-10179	32	14	system	system	NOUN
easat-10179	32	15	ensuring	ensure	VERB
easat-10179	32	16	the	the	DET
easat-10179	32	17	efficient	efficient	ADJ
easat-10179	32	18	and	and	CCONJ
easat-10179	32	19	effective	effective	ADJ
easat-10179	32	20	use	use	NOUN
easat-10179	32	21	of	of	ADP
easat-10179	32	22	resources	resource	NOUN
easat-10179	32	23	[	[	X
easat-10179	32	24	2	2	NUM
easat-10179	32	25	]	]	PUNCT
easat-10179	32	26	.	.	PUNCT
easat-10179	33	1	a	a	DET
easat-10179	33	2	significant	significant	ADJ
easat-10179	33	3	contribution	contribution	NOUN
easat-10179	33	4	to	to	ADP
easat-10179	33	5	this	this	DET
easat-10179	33	6	perspective	perspective	NOUN
easat-10179	33	7	was	be	AUX
easat-10179	33	8	provided	provide	VERB
easat-10179	33	9	by	by	ADP
easat-10179	33	10	miller	miller	PROPN
easat-10179	33	11	and	and	CCONJ
easat-10179	33	12	o'leary	o'leary	NOUN
easat-10179	33	13	[	[	X
easat-10179	33	14	3	3	X
easat-10179	33	15	]	]	X
easat-10179	33	16	whose	whose	DET
easat-10179	33	17	historical	historical	ADJ
easat-10179	33	18	studies	study	NOUN
easat-10179	33	19	on	on	ADP
easat-10179	33	20	budgeting	budgeting	NOUN
easat-10179	33	21	and	and	CCONJ
easat-10179	33	22	standard	standard	ADJ
easat-10179	33	23	costing	costing	NOUN
easat-10179	33	24	during	during	ADP
easat-10179	33	25	the	the	DET
easat-10179	33	26	first	first	ADJ
easat-10179	33	27	three	three	NUM
easat-10179	33	28	decades	decade	NOUN
easat-10179	33	29	of	of	ADP
easat-10179	33	30	the	the	DET
easat-10179	33	31	twentieth	twentieth	ADJ
easat-10179	33	32	century	century	NOUN
easat-10179	33	33	emphasized	emphasize	VERB
easat-10179	33	34	how	how	SCONJ
easat-10179	33	35	these	these	DET
easat-10179	33	36	practices	practice	NOUN
easat-10179	33	37	facilitated	facilitate	VERB
easat-10179	33	38	the	the	DET
easat-10179	33	39	emergence	emergence	NOUN
easat-10179	33	40	of	of	ADP
easat-10179	33	41	the	the	DET
easat-10179	33	42	“	"	PUNCT
easat-10179	33	43	manageable	manageable	ADJ
easat-10179	33	44	man	man	NOUN
easat-10179	33	45	”	"	PUNCT
easat-10179	33	46	within	within	ADP
easat-10179	33	47	organizations	organization	NOUN
easat-10179	33	48	.	.	PUNCT
easat-10179	34	1	in	in	ADP
easat-10179	34	2	this	this	DET
easat-10179	34	3	period	period	NOUN
easat-10179	34	4	,	,	PUNCT
easat-10179	34	5	many	many	ADJ
easat-10179	34	6	enterprises	enterprise	NOUN
easat-10179	34	7	faced	face	VERB
easat-10179	34	8	competitive	competitive	ADJ
easat-10179	34	9	pressures	pressure	NOUN
easat-10179	34	10	and	and	CCONJ
easat-10179	34	11	pursued	pursue	VERB
easat-10179	34	12	strategic	strategic	ADJ
easat-10179	34	13	objectives	objective	NOUN
easat-10179	34	14	,	,	PUNCT
easat-10179	34	15	which	which	PRON
easat-10179	34	16	stimulated	stimulate	VERB
easat-10179	34	17	the	the	DET
easat-10179	34	18	development	development	NOUN
easat-10179	34	19	and	and	CCONJ
easat-10179	34	20	diffusion	diffusion	NOUN
easat-10179	34	21	of	of	ADP
easat-10179	34	22	various	various	ADJ
easat-10179	34	23	management	management	NOUN
easat-10179	34	24	accounting	accounting	NOUN
easat-10179	34	25	techniques	technique	NOUN
easat-10179	34	26	across	across	ADP
easat-10179	34	27	industries	industry	NOUN
easat-10179	34	28	.	.	PUNCT
easat-10179	35	1	a	a	DET
easat-10179	35	2	notable	notable	ADJ
easat-10179	35	3	example	example	NOUN
easat-10179	35	4	is	be	AUX
easat-10179	35	5	target	target	NOUN
easat-10179	35	6	costing	costing	NOUN
easat-10179	35	7	,	,	PUNCT
easat-10179	35	8	which	which	PRON
easat-10179	35	9	was	be	AUX
easat-10179	35	10	first	first	ADV
easat-10179	35	11	adopted	adopt	VERB
easat-10179	35	12	by	by	ADP
easat-10179	35	13	toyota	toyota	PROPN
easat-10179	35	14	in	in	ADP
easat-10179	35	15	the	the	DET
easat-10179	35	16	1960s	1960	NOUN
easat-10179	35	17	[	[	X
easat-10179	35	18	4	4	NUM
easat-10179	35	19	]	]	PUNCT
easat-10179	35	20	.	.	PUNCT
easat-10179	36	1	at	at	ADP
easat-10179	36	2	this	this	DET
easat-10179	36	3	stage	stage	NOUN
easat-10179	36	4	,	,	PUNCT
easat-10179	36	5	management	management	NOUN
easat-10179	36	6	accounting	accounting	NOUN
easat-10179	36	7	was	be	AUX
easat-10179	36	8	regarded	regard	VERB
easat-10179	36	9	as	as	ADP
easat-10179	36	10	an	an	DET
easat-10179	36	11	integral	integral	ADJ
easat-10179	36	12	component	component	NOUN
easat-10179	36	13	of	of	ADP
easat-10179	36	14	the	the	DET
easat-10179	36	15	management	management	NOUN
easat-10179	36	16	process	process	NOUN
easat-10179	36	17	,	,	PUNCT
easat-10179	36	18	enhancing	enhance	VERB
easat-10179	36	19	the	the	DET
easat-10179	36	20	effective	effective	ADJ
easat-10179	36	21	utilization	utilization	NOUN
easat-10179	36	22	of	of	ADP
easat-10179	36	23	resources	resource	NOUN
easat-10179	36	24	to	to	PART
easat-10179	36	25	achieve	achieve	VERB
easat-10179	36	26	organizational	organizational	ADJ
easat-10179	36	27	strategic	strategic	ADJ
easat-10179	36	28	objectives	objective	NOUN
easat-10179	36	29	[	[	X
easat-10179	36	30	5	5	NUM
easat-10179	36	31	]	]	PUNCT
easat-10179	36	32	.	.	PUNCT
easat-10179	37	1	during	during	ADP
easat-10179	37	2	the	the	DET
easat-10179	37	3	1980s	1980	NOUN
easat-10179	37	4	,	,	PUNCT
easat-10179	37	5	several	several	ADJ
easat-10179	37	6	scholars	scholar	NOUN
easat-10179	37	7	,	,	PUNCT
easat-10179	37	8	including	include	VERB
easat-10179	37	9	cooper	cooper	NOUN
easat-10179	37	10	[	[	X
easat-10179	37	11	6	6	NUM
easat-10179	37	12	]	]	PUNCT
easat-10179	37	13	;	;	PUNCT
easat-10179	37	14	tinker	tinker	VERB
easat-10179	37	15	[	[	X
easat-10179	37	16	7	7	NUM
easat-10179	37	17	]	]	PUNCT
easat-10179	37	18	and	and	CCONJ
easat-10179	37	19	hopper	hopper	NOUN
easat-10179	37	20	and	and	CCONJ
easat-10179	37	21	powell	powell	PROPN
easat-10179	38	1	[	[	X
easat-10179	38	2	8	8	NUM
easat-10179	38	3	]	]	PUNCT
easat-10179	38	4	,	,	PUNCT
easat-10179	38	5	expanded	expand	VERB
easat-10179	38	6	management	management	NOUN
easat-10179	38	7	accounting	accounting	NOUN
easat-10179	38	8	research	research	NOUN
easat-10179	38	9	beyond	beyond	ADP
easat-10179	38	10	technical	technical	ADJ
easat-10179	38	11	practices	practice	NOUN
easat-10179	38	12	,	,	PUNCT
easat-10179	38	13	emphasizing	emphasize	VERB
easat-10179	38	14	instead	instead	ADV
easat-10179	38	15	the	the	DET
easat-10179	38	16	use	use	NOUN
easat-10179	38	17	of	of	ADP
easat-10179	38	18	management	management	NOUN
easat-10179	38	19	accounting	accounting	NOUN
easat-10179	38	20	information	information	NOUN
easat-10179	38	21	to	to	PART
easat-10179	38	22	address	address	VERB
easat-10179	38	23	social	social	ADJ
easat-10179	38	24	,	,	PUNCT
easat-10179	38	25	cultural	cultural	ADJ
easat-10179	38	26	,	,	PUNCT
easat-10179	38	27	and	and	CCONJ
easat-10179	38	28	political	political	ADJ
easat-10179	38	29	phenomena	phenomenon	NOUN
easat-10179	38	30	.	.	PUNCT
easat-10179	39	1	between	between	ADP
easat-10179	39	2	1965	1965	NUM
easat-10179	39	3	and	and	CCONJ
easat-10179	39	4	1985	1985	NUM
easat-10179	39	5	,	,	PUNCT
easat-10179	39	6	the	the	DET
easat-10179	39	7	demand	demand	NOUN
easat-10179	39	8	for	for	ADP
easat-10179	39	9	management	management	NOUN
easat-10179	39	10	accounting	accounting	NOUN
easat-10179	39	11	information	information	NOUN
easat-10179	39	12	became	become	VERB
easat-10179	39	13	increasingly	increasingly	ADV
easat-10179	39	14	critical	critical	ADJ
easat-10179	39	15	,	,	PUNCT
easat-10179	39	16	as	as	SCONJ
easat-10179	39	17	it	it	PRON
easat-10179	39	18	was	be	AUX
easat-10179	39	19	regarded	regard	VERB
easat-10179	39	20	as	as	ADP
easat-10179	39	21	a	a	DET
easat-10179	39	22	relevant	relevant	ADJ
easat-10179	39	23	and	and	CCONJ
easat-10179	39	24	essential	essential	ADJ
easat-10179	39	25	source	source	NOUN
easat-10179	39	26	of	of	ADP
easat-10179	39	27	information	information	NOUN
easat-10179	39	28	to	to	PART
easat-10179	39	29	support	support	VERB
easat-10179	39	30	managers	manager	NOUN
easat-10179	39	31	at	at	ADP
easat-10179	39	32	all	all	DET
easat-10179	39	33	organizational	organizational	ADJ
easat-10179	39	34	levels	level	NOUN
easat-10179	39	35	in	in	ADP
easat-10179	39	36	making	make	VERB
easat-10179	39	37	effective	effective	ADJ
easat-10179	39	38	managerial	managerial	ADJ
easat-10179	39	39	and	and	CCONJ
easat-10179	39	40	operational	operational	ADJ
easat-10179	39	41	decisions	decision	NOUN
easat-10179	39	42	[	[	X
easat-10179	39	43	9	9	NUM
easat-10179	39	44	]	]	PUNCT
easat-10179	39	45	.	.	PUNCT
easat-10179	40	1	a	a	DET
easat-10179	40	2	review	review	NOUN
easat-10179	40	3	of	of	ADP
easat-10179	40	4	the	the	DET
easat-10179	40	5	literature	literature	NOUN
easat-10179	40	6	in	in	ADP
easat-10179	40	7	the	the	DET
easat-10179	40	8	1990s	1990	NOUN
easat-10179	40	9	shows	show	VERB
easat-10179	40	10	that	that	SCONJ
easat-10179	40	11	leading	lead	VERB
easat-10179	40	12	american	american	ADJ
easat-10179	40	13	accounting	accounting	NOUN
easat-10179	40	14	scholars	scholar	NOUN
easat-10179	40	15	documented	document	VERB
easat-10179	40	16	the	the	DET
easat-10179	40	17	successful	successful	ADJ
easat-10179	40	18	adoption	adoption	NOUN
easat-10179	40	19	of	of	ADP
easat-10179	40	20	new	new	ADJ
easat-10179	40	21	management	management	NOUN
easat-10179	40	22	accounting	accounting	NOUN
easat-10179	40	23	techniques	technique	NOUN
easat-10179	40	24	,	,	PUNCT
easat-10179	40	25	such	such	ADJ
easat-10179	40	26	as	as	ADP
easat-10179	40	27	activity	activity	NOUN
easat-10179	40	28	-	-	PUNCT
easat-10179	40	29	based	base	VERB
easat-10179	40	30	costing	costing	NOUN
easat-10179	40	31	,	,	PUNCT
easat-10179	40	32	cost	cost	NOUN
easat-10179	40	33	management	management	NOUN
easat-10179	40	34	,	,	PUNCT
easat-10179	40	35	strategic	strategic	ADJ
easat-10179	40	36	management	management	NOUN
easat-10179	40	37	accounting	accounting	NOUN
easat-10179	40	38	,	,	PUNCT
easat-10179	40	39	and	and	CCONJ
easat-10179	40	40	the	the	DET
easat-10179	40	41	balanced	balanced	ADJ
easat-10179	40	42	scorecard	scorecard	NOUN
easat-10179	40	43	[	[	X
easat-10179	40	44	1	1	NUM
easat-10179	40	45	,	,	PUNCT
easat-10179	40	46	10	10	NUM
easat-10179	40	47	]	]	PUNCT
easat-10179	40	48	.	.	PUNCT
easat-10179	41	1	in	in	ADP
easat-10179	41	2	line	line	NOUN
easat-10179	41	3	with	with	ADP
easat-10179	41	4	the	the	DET
easat-10179	41	5	business	business	NOUN
easat-10179	41	6	environment	environment	NOUN
easat-10179	41	7	of	of	ADP
easat-10179	41	8	this	this	DET
easat-10179	41	9	period	period	NOUN
easat-10179	41	10	,	,	PUNCT
easat-10179	41	11	enterprises	enterprise	NOUN
easat-10179	41	12	implemented	implement	VERB
easat-10179	41	13	more	more	ADV
easat-10179	41	14	advanced	advanced	ADJ
easat-10179	41	15	management	management	NOUN
easat-10179	41	16	accounting	accounting	NOUN
easat-10179	41	17	practices	practice	NOUN
easat-10179	41	18	(	(	PUNCT
easat-10179	41	19	maps	map	NOUN
easat-10179	41	20	)	)	PUNCT
easat-10179	41	21	,	,	PUNCT
easat-10179	41	22	including	include	VERB
easat-10179	41	23	activity	activity	NOUN
easat-10179	41	24	-	-	PUNCT
easat-10179	41	25	based	base	VERB
easat-10179	41	26	costing	costing	NOUN
easat-10179	41	27	/	/	SYM
easat-10179	41	28	management	management	NOUN
easat-10179	41	29	,	,	PUNCT
easat-10179	41	30	benchmarking	benchmarke	VERB
easat-10179	41	31	,	,	PUNCT
easat-10179	41	32	and	and	CCONJ
easat-10179	41	33	the	the	DET
easat-10179	41	34	balanced	balanced	ADJ
easat-10179	41	35	scorecard	scorecard	NOUN
easat-10179	41	36	.	.	PUNCT
easat-10179	42	1	these	these	DET
easat-10179	42	2	practices	practice	NOUN
easat-10179	42	3	provided	provide	VERB
easat-10179	42	4	crucial	crucial	ADJ
easat-10179	42	5	information	information	NOUN
easat-10179	42	6	for	for	ADP
easat-10179	42	7	decision	decision	NOUN
easat-10179	42	8	-	-	PUNCT
easat-10179	42	9	makers	maker	NOUN
easat-10179	42	10	to	to	PART
easat-10179	42	11	act	act	VERB
easat-10179	42	12	and	and	CCONJ
easat-10179	42	13	make	make	VERB
easat-10179	42	14	optimal	optimal	ADJ
easat-10179	42	15	choices	choice	NOUN
easat-10179	42	16	[	[	X
easat-10179	42	17	11	11	NUM
easat-10179	42	18	]	]	PUNCT
easat-10179	42	19	,	,	PUNCT
easat-10179	42	20	while	while	SCONJ
easat-10179	42	21	also	also	ADV
easat-10179	42	22	enabling	enable	VERB
easat-10179	42	23	the	the	DET
easat-10179	42	24	effective	effective	ADJ
easat-10179	42	25	and	and	CCONJ
easat-10179	42	26	efficient	efficient	ADJ
easat-10179	42	27	management	management	NOUN
easat-10179	42	28	of	of	ADP
easat-10179	42	29	organizational	organizational	ADJ
easat-10179	42	30	strategies	strategy	NOUN
easat-10179	42	31	and	and	CCONJ
easat-10179	42	32	operations	operation	NOUN
easat-10179	42	33	.	.	PUNCT
easat-10179	43	1	the	the	DET
easat-10179	43	2	primary	primary	ADJ
easat-10179	43	3	function	function	NOUN
easat-10179	43	4	of	of	ADP
easat-10179	43	5	management	management	NOUN
easat-10179	43	6	accounting	accounting	NOUN
easat-10179	43	7	is	be	AUX
easat-10179	43	8	to	to	PART
easat-10179	43	9	support	support	VERB
easat-10179	43	10	managers	manager	NOUN
easat-10179	43	11	in	in	ADP
easat-10179	43	12	the	the	DET
easat-10179	43	13	decision	decision	NOUN
easat-10179	43	14	-	-	PUNCT
easat-10179	43	15	making	make	VERB
easat-10179	43	16	process	process	NOUN
easat-10179	43	17	by	by	ADP
easat-10179	43	18	supplying	supply	VERB
easat-10179	43	19	the	the	DET
easat-10179	43	20	information	information	NOUN
easat-10179	43	21	they	they	PRON
easat-10179	43	22	require	require	VERB
easat-10179	43	23	[	[	X
easat-10179	43	24	12	12	NUM
easat-10179	43	25	]	]	PUNCT
easat-10179	43	26	.	.	PUNCT
easat-10179	44	1	over	over	ADP
easat-10179	44	2	the	the	DET
easat-10179	44	3	course	course	NOUN
easat-10179	44	4	of	of	ADP
easat-10179	44	5	four	four	NUM
easat-10179	44	6	developmental	developmental	ADJ
easat-10179	44	7	stages	stage	NOUN
easat-10179	44	8	,	,	PUNCT
easat-10179	44	9	management	management	NOUN
easat-10179	44	10	accounting	accounting	NOUN
easat-10179	44	11	has	have	AUX
easat-10179	44	12	undergone	undergo	VERB
easat-10179	44	13	a	a	DET
easat-10179	44	14	significant	significant	ADJ
easat-10179	44	15	transformation	transformation	NOUN
easat-10179	44	16	—	—	PUNCT
easat-10179	44	17	from	from	ADP
easat-10179	44	18	its	its	PRON
easat-10179	44	19	initial	initial	ADJ
easat-10179	44	20	focus	focus	NOUN
easat-10179	44	21	on	on	ADP
easat-10179	44	22	recording	record	VERB
easat-10179	44	23	financial	financial	ADJ
easat-10179	44	24	accounts	account	NOUN
easat-10179	44	25	to	to	PART
easat-10179	44	26	support	support	VERB
easat-10179	44	27	managerial	managerial	ADJ
easat-10179	44	28	control	control	NOUN
easat-10179	44	29	,	,	PUNCT
easat-10179	44	30	to	to	ADP
easat-10179	44	31	becoming	become	VERB
easat-10179	44	32	deeply	deeply	ADV
easat-10179	44	33	integrated	integrate	VERB
easat-10179	44	34	with	with	ADP
easat-10179	44	35	organizational	organizational	ADJ
easat-10179	44	36	management	management	NOUN
easat-10179	44	37	.	.	PUNCT
easat-10179	45	1	the	the	DET
easat-10179	45	2	role	role	NOUN
easat-10179	45	3	of	of	ADP
easat-10179	45	4	ma	ma	PROPN
easat-10179	45	5	information	information	NOUN
easat-10179	45	6	has	have	AUX
easat-10179	45	7	also	also	ADV
easat-10179	45	8	evolved	evolve	VERB
easat-10179	45	9	,	,	PUNCT
easat-10179	45	10	shifting	shift	VERB
easat-10179	45	11	from	from	ADP
easat-10179	45	12	a	a	DET
easat-10179	45	13	function	function	NOUN
easat-10179	45	14	of	of	ADP
easat-10179	45	15	merely	merely	ADV
easat-10179	45	16	providing	provide	VERB
easat-10179	45	17	data	datum	NOUN
easat-10179	45	18	to	to	ADP
easat-10179	45	19	one	one	NUM
easat-10179	45	20	that	that	PRON
easat-10179	45	21	supports	support	VERB
easat-10179	45	22	resource	resource	NOUN
easat-10179	45	23	management	management	NOUN
easat-10179	45	24	,	,	PUNCT
easat-10179	45	25	minimizes	minimize	NOUN
easat-10179	45	26	waste	waste	NOUN
easat-10179	45	27	,	,	PUNCT
easat-10179	45	28	and	and	CCONJ
easat-10179	45	29	generates	generate	VERB
easat-10179	45	30	value	value	NOUN
easat-10179	45	31	.	.	PUNCT
easat-10179	46	1	the	the	DET
easat-10179	46	2	rapid	rapid	ADJ
easat-10179	46	3	growth	growth	NOUN
easat-10179	46	4	of	of	ADP
easat-10179	46	5	e	e	NOUN
easat-10179	46	6	-	-	NOUN
easat-10179	46	7	commerce	commerce	ADJ
easat-10179	46	8	and	and	CCONJ
easat-10179	46	9	modern	modern	ADJ
easat-10179	46	10	technologies	technology	NOUN
easat-10179	46	11	has	have	AUX
easat-10179	46	12	introduced	introduce	VERB
easat-10179	46	13	heightened	heighten	VERB
easat-10179	46	14	competitive	competitive	ADJ
easat-10179	46	15	pressures	pressure	NOUN
easat-10179	46	16	,	,	PUNCT
easat-10179	46	17	requiring	require	VERB
easat-10179	46	18	management	management	NOUN
easat-10179	46	19	accounting	accounting	NOUN
easat-10179	46	20	techniques	technique	NOUN
easat-10179	46	21	to	to	PART
easat-10179	46	22	place	place	VERB
easat-10179	46	23	greater	great	ADJ
easat-10179	46	24	emphasis	emphasis	NOUN
easat-10179	46	25	on	on	ADP
easat-10179	46	26	value	value	NOUN
easat-10179	46	27	-	-	PUNCT
easat-10179	46	28	creating	create	VERB
easat-10179	46	29	activities	activity	NOUN
easat-10179	46	30	and	and	CCONJ
easat-10179	46	31	the	the	DET
easat-10179	46	32	optimization	optimization	NOUN
easat-10179	46	33	of	of	ADP
easat-10179	46	34	resource	resource	NOUN
easat-10179	46	35	utilization	utilization	NOUN
easat-10179	46	36	.	.	PUNCT
easat-10179	47	1	these	these	DET
easat-10179	47	2	transitions	transition	NOUN
easat-10179	47	3	highlight	highlight	VERB
easat-10179	47	4	the	the	DET
easat-10179	47	5	increasingly	increasingly	ADV
easat-10179	47	6	indispensable	indispensable	ADJ
easat-10179	47	7	role	role	NOUN
easat-10179	47	8	of	of	ADP
easat-10179	47	9	ma	ma	PROPN
easat-10179	47	10	information	information	NOUN
easat-10179	47	11	in	in	ADP
easat-10179	47	12	supporting	support	VERB
easat-10179	47	13	advanced	advanced	ADJ
easat-10179	47	14	technologies	technology	NOUN
easat-10179	47	15	and	and	CCONJ
easat-10179	47	16	complex	complex	ADJ
easat-10179	47	17	managerial	managerial	ADJ
easat-10179	47	18	processes	process	NOUN
easat-10179	47	19	within	within	ADP
easat-10179	47	20	a	a	DET
easat-10179	47	21	constantly	constantly	ADV
easat-10179	47	22	changing	change	VERB
easat-10179	47	23	business	business	NOUN
easat-10179	47	24	environment	environment	NOUN
easat-10179	47	25	.	.	PUNCT
easat-10179	48	1	1671	1671	NUM
easat-10179	48	2	edelweiss	edelweiss	PROPN
easat-10179	48	3	applied	apply	VERB
easat-10179	48	4	science	science	NOUN
easat-10179	48	5	and	and	CCONJ
easat-10179	48	6	technology	technology	NOUN
easat-10179	48	7	issn	issn	PROPN
easat-10179	48	8	:	:	PUNCT
easat-10179	48	9	2576	2576	NUM
easat-10179	48	10	-	-	SYM
easat-10179	48	11	8484	8484	NUM
easat-10179	48	12	vol	vol	NOUN
easat-10179	48	13	.	.	PROPN
easat-10179	49	1	9	9	NUM
easat-10179	49	2	,	,	PUNCT
easat-10179	49	3	no	no	INTJ
easat-10179	49	4	.	.	NOUN
easat-10179	49	5	9	9	NUM
easat-10179	49	6	:	:	SYM
easat-10179	49	7	1669	1669	NUM
easat-10179	49	8	-	-	SYM
easat-10179	49	9	1678	1678	NUM
easat-10179	49	10	,	,	PUNCT
easat-10179	49	11	2025	2025	NUM
easat-10179	49	12	doi	doi	NOUN
easat-10179	49	13	:	:	PUNCT
easat-10179	49	14	10.55214/2576	10.55214/2576	NUM
easat-10179	49	15	-	-	SYM
easat-10179	49	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	49	17	©	©	PROPN
easat-10179	49	18	2025	2025	NUM
easat-10179	49	19	by	by	ADP
easat-10179	49	20	the	the	DET
easat-10179	49	21	authors	author	NOUN
easat-10179	49	22	;	;	PUNCT
easat-10179	49	23	licensee	licensee	PROPN
easat-10179	49	24	learning	learning	NOUN
easat-10179	49	25	gate	gate	NOUN
easat-10179	49	26	in	in	ADP
easat-10179	49	27	academic	academic	ADJ
easat-10179	49	28	research	research	NOUN
easat-10179	49	29	,	,	PUNCT
easat-10179	49	30	firm	firm	ADJ
easat-10179	49	31	size	size	NOUN
easat-10179	49	32	can	can	AUX
easat-10179	49	33	be	be	AUX
easat-10179	49	34	defined	define	VERB
easat-10179	49	35	from	from	ADP
easat-10179	49	36	various	various	ADJ
easat-10179	49	37	perspectives	perspective	NOUN
easat-10179	49	38	;	;	PUNCT
easat-10179	49	39	however	however	ADV
easat-10179	49	40	,	,	PUNCT
easat-10179	49	41	the	the	DET
easat-10179	49	42	most	most	ADV
easat-10179	49	43	commonly	commonly	ADV
easat-10179	49	44	used	use	VERB
easat-10179	49	45	criteria	criterion	NOUN
easat-10179	49	46	are	be	AUX
easat-10179	49	47	the	the	DET
easat-10179	49	48	number	number	NOUN
easat-10179	49	49	of	of	ADP
easat-10179	49	50	employees	employee	NOUN
easat-10179	49	51	,	,	PUNCT
easat-10179	49	52	revenue	revenue	NOUN
easat-10179	49	53	,	,	PUNCT
easat-10179	49	54	and	and	CCONJ
easat-10179	49	55	total	total	ADJ
easat-10179	49	56	assets	asset	NOUN
easat-10179	49	57	[	[	X
easat-10179	49	58	13	13	NUM
easat-10179	49	59	]	]	PUNCT
easat-10179	49	60	.	.	PUNCT
easat-10179	50	1	the	the	DET
easat-10179	50	2	european	european	PROPN
easat-10179	50	3	union	union	PROPN
easat-10179	50	4	commission	commission	PROPN
easat-10179	50	5	[	[	X
easat-10179	50	6	14	14	NUM
easat-10179	50	7	]	]	PUNCT
easat-10179	50	8	efines	efine	VERB
easat-10179	50	9	small	small	ADJ
easat-10179	50	10	and	and	CCONJ
easat-10179	50	11	medium	medium	ADJ
easat-10179	50	12	-	-	PUNCT
easat-10179	50	13	sized	sized	ADJ
easat-10179	50	14	enterprises	enterprise	NOUN
easat-10179	50	15	(	(	PUNCT
easat-10179	50	16	smes	sme	NOUN
easat-10179	50	17	)	)	PUNCT
easat-10179	50	18	based	base	VERB
easat-10179	50	19	on	on	ADP
easat-10179	50	20	three	three	NUM
easat-10179	50	21	basic	basic	ADJ
easat-10179	50	22	thresholds	threshold	NOUN
easat-10179	50	23	:	:	PUNCT
easat-10179	50	24	fewer	few	ADJ
easat-10179	50	25	than	than	ADP
easat-10179	50	26	250	250	NUM
easat-10179	50	27	employees	employee	NOUN
easat-10179	50	28	,	,	PUNCT
easat-10179	50	29	annual	annual	ADJ
easat-10179	50	30	turnover	turnover	NOUN
easat-10179	50	31	not	not	PART
easat-10179	50	32	exceeding	exceed	VERB
easat-10179	50	33	eur	eur	NOUN
easat-10179	50	34	50	50	NUM
easat-10179	50	35	million	million	NUM
easat-10179	50	36	,	,	PUNCT
easat-10179	50	37	or	or	CCONJ
easat-10179	50	38	total	total	ADJ
easat-10179	50	39	assets	asset	NOUN
easat-10179	50	40	not	not	PART
easat-10179	50	41	exceeding	exceed	VERB
easat-10179	50	42	eur	eur	NOUN
easat-10179	50	43	43	43	NUM
easat-10179	50	44	million	million	NUM
easat-10179	50	45	.	.	PUNCT
easat-10179	51	1	similarly	similarly	ADV
easat-10179	51	2	,	,	PUNCT
easat-10179	51	3	both	both	CCONJ
easat-10179	51	4	the	the	DET
easat-10179	51	5	world	world	PROPN
easat-10179	51	6	bank	bank	PROPN
easat-10179	51	7	and	and	CCONJ
easat-10179	51	8	the	the	DET
easat-10179	51	9	oecd	oecd	PROPN
easat-10179	51	10	classify	classify	NOUN
easat-10179	51	11	firms	firm	NOUN
easat-10179	51	12	in	in	ADP
easat-10179	51	13	developing	develop	VERB
easat-10179	51	14	economies	economy	NOUN
easat-10179	51	15	by	by	ADP
easat-10179	51	16	combining	combine	VERB
easat-10179	51	17	the	the	DET
easat-10179	51	18	criteria	criterion	NOUN
easat-10179	51	19	of	of	ADP
easat-10179	51	20	employees	employee	NOUN
easat-10179	51	21	,	,	PUNCT
easat-10179	51	22	revenue	revenue	NOUN
easat-10179	51	23	,	,	PUNCT
easat-10179	51	24	and	and	CCONJ
easat-10179	51	25	assets	asset	NOUN
easat-10179	51	26	[	[	X
easat-10179	51	27	15	15	NUM
easat-10179	51	28	]	]	PUNCT
easat-10179	51	29	.	.	PUNCT
easat-10179	52	1	in	in	ADP
easat-10179	52	2	vietnam	vietnam	PROPN
easat-10179	52	3	,	,	PUNCT
easat-10179	52	4	decree	decree	NOUN
easat-10179	52	5	no	no	NOUN
easat-10179	52	6	.	.	PUNCT
easat-10179	53	1	39/2018	39/2018	NUM
easat-10179	53	2	/	/	SYM
easat-10179	53	3	nđ	nđ	ADP
easat-10179	53	4	-	-	PUNCT
easat-10179	53	5	cp	cp	PROPN
easat-10179	53	6	specifies	specifie	NOUN
easat-10179	53	7	firm	firm	ADJ
easat-10179	53	8	size	size	NOUN
easat-10179	53	9	based	base	VERB
easat-10179	53	10	on	on	ADP
easat-10179	53	11	the	the	DET
easat-10179	53	12	average	average	ADJ
easat-10179	53	13	annual	annual	ADJ
easat-10179	53	14	number	number	NOUN
easat-10179	53	15	of	of	ADP
easat-10179	53	16	employees	employee	NOUN
easat-10179	53	17	participating	participate	VERB
easat-10179	53	18	in	in	ADP
easat-10179	53	19	social	social	ADJ
easat-10179	53	20	insurance	insurance	NOUN
easat-10179	53	21	,	,	PUNCT
easat-10179	53	22	in	in	ADP
easat-10179	53	23	conjunction	conjunction	NOUN
easat-10179	53	24	with	with	ADP
easat-10179	53	25	either	either	CCONJ
easat-10179	53	26	total	total	ADJ
easat-10179	53	27	revenue	revenue	NOUN
easat-10179	53	28	or	or	CCONJ
easat-10179	53	29	total	total	ADJ
easat-10179	53	30	capital	capital	NOUN
easat-10179	53	31	.	.	PUNCT
easat-10179	54	1	the	the	DET
easat-10179	54	2	decree	decree	NOUN
easat-10179	54	3	also	also	ADV
easat-10179	54	4	provides	provide	VERB
easat-10179	54	5	a	a	DET
easat-10179	54	6	detailed	detailed	ADJ
easat-10179	54	7	classification	classification	NOUN
easat-10179	54	8	of	of	ADP
easat-10179	54	9	micro	micro	NOUN
easat-10179	54	10	,	,	PUNCT
easat-10179	54	11	small	small	ADJ
easat-10179	54	12	,	,	PUNCT
easat-10179	54	13	and	and	CCONJ
easat-10179	54	14	medium	medium	ADJ
easat-10179	54	15	-	-	PUNCT
easat-10179	54	16	sized	sized	ADJ
easat-10179	54	17	enterprises	enterprise	NOUN
easat-10179	54	18	across	across	ADP
easat-10179	54	19	different	different	ADJ
easat-10179	54	20	sectors	sector	NOUN
easat-10179	54	21	,	,	PUNCT
easat-10179	54	22	such	such	ADJ
easat-10179	54	23	as	as	ADP
easat-10179	54	24	agriculture	agriculture	NOUN
easat-10179	54	25	,	,	PUNCT
easat-10179	54	26	industry	industry	NOUN
easat-10179	54	27	,	,	PUNCT
easat-10179	54	28	construction	construction	NOUN
easat-10179	54	29	,	,	PUNCT
easat-10179	54	30	trade	trade	NOUN
easat-10179	54	31	,	,	PUNCT
easat-10179	54	32	and	and	CCONJ
easat-10179	54	33	services	service	NOUN
easat-10179	54	34	.	.	PUNCT
easat-10179	55	1	when	when	SCONJ
easat-10179	55	2	examining	examine	VERB
easat-10179	55	3	the	the	DET
easat-10179	55	4	impact	impact	NOUN
easat-10179	55	5	of	of	ADP
easat-10179	55	6	firm	firm	ADJ
easat-10179	55	7	size	size	NOUN
easat-10179	55	8	on	on	ADP
easat-10179	55	9	the	the	DET
easat-10179	55	10	adoption	adoption	NOUN
easat-10179	55	11	of	of	ADP
easat-10179	55	12	management	management	NOUN
easat-10179	55	13	accounting	accounting	NOUN
easat-10179	55	14	techniques	technique	NOUN
easat-10179	55	15	,	,	PUNCT
easat-10179	55	16	prior	prior	ADJ
easat-10179	55	17	studies	study	NOUN
easat-10179	55	18	have	have	AUX
easat-10179	55	19	primarily	primarily	ADV
easat-10179	55	20	referred	refer	VERB
easat-10179	55	21	to	to	ADP
easat-10179	55	22	two	two	NUM
easat-10179	55	23	main	main	ADJ
easat-10179	55	24	theoretical	theoretical	ADJ
easat-10179	55	25	perspectives	perspective	NOUN
easat-10179	55	26	:	:	PUNCT
easat-10179	55	27	contingency	contingency	NOUN
easat-10179	55	28	theory	theory	NOUN
easat-10179	55	29	and	and	CCONJ
easat-10179	55	30	the	the	DET
easat-10179	55	31	resource	resource	NOUN
easat-10179	55	32	-	-	PUNCT
easat-10179	55	33	based	base	VERB
easat-10179	55	34	view	view	NOUN
easat-10179	55	35	(	(	PUNCT
easat-10179	55	36	rbv	rbv	NOUN
easat-10179	55	37	)	)	PUNCT
easat-10179	55	38	.	.	PUNCT
easat-10179	56	1	contingency	contingency	NOUN
easat-10179	56	2	theory	theory	NOUN
easat-10179	56	3	has	have	AUX
easat-10179	56	4	been	be	AUX
easat-10179	56	5	applied	apply	VERB
easat-10179	56	6	in	in	ADP
easat-10179	56	7	accounting	accounting	NOUN
easat-10179	56	8	research	research	NOUN
easat-10179	56	9	since	since	SCONJ
easat-10179	56	10	the	the	DET
easat-10179	56	11	mid-1970s	mid-1970	NOUN
easat-10179	56	12	[	[	X
easat-10179	56	13	16	16	NUM
easat-10179	56	14	]	]	PUNCT
easat-10179	56	15	.	.	PUNCT
easat-10179	57	1	the	the	DET
easat-10179	57	2	core	core	ADJ
easat-10179	57	3	premise	premise	NOUN
easat-10179	57	4	of	of	ADP
easat-10179	57	5	this	this	DET
easat-10179	57	6	theory	theory	NOUN
easat-10179	57	7	is	be	AUX
easat-10179	57	8	that	that	SCONJ
easat-10179	57	9	organizational	organizational	ADJ
easat-10179	57	10	effectiveness	effectiveness	NOUN
easat-10179	57	11	does	do	AUX
easat-10179	57	12	not	not	PART
easat-10179	57	13	follow	follow	VERB
easat-10179	57	14	a	a	DET
easat-10179	57	15	universal	universal	ADJ
easat-10179	57	16	model	model	NOUN
easat-10179	57	17	but	but	CCONJ
easat-10179	57	18	rather	rather	ADV
easat-10179	57	19	depends	depend	VERB
easat-10179	57	20	on	on	ADP
easat-10179	57	21	the	the	DET
easat-10179	57	22	specific	specific	ADJ
easat-10179	57	23	context	context	NOUN
easat-10179	57	24	in	in	ADP
easat-10179	57	25	which	which	PRON
easat-10179	57	26	the	the	DET
easat-10179	57	27	organization	organization	NOUN
easat-10179	57	28	operates	operate	VERB
easat-10179	57	29	[	[	X
easat-10179	57	30	17	17	NUM
easat-10179	57	31	]	]	PUNCT
easat-10179	57	32	.	.	PUNCT
easat-10179	58	1	in	in	ADP
easat-10179	58	2	other	other	ADJ
easat-10179	58	3	words	word	NOUN
easat-10179	58	4	,	,	PUNCT
easat-10179	58	5	the	the	DET
easat-10179	58	6	degree	degree	NOUN
easat-10179	58	7	of	of	ADP
easat-10179	58	8	adaptability	adaptability	NOUN
easat-10179	58	9	to	to	ADP
easat-10179	58	10	environmental	environmental	ADJ
easat-10179	58	11	changes	change	NOUN
easat-10179	58	12	and	and	CCONJ
easat-10179	58	13	situational	situational	ADJ
easat-10179	58	14	factors	factor	NOUN
easat-10179	58	15	determines	determine	VERB
easat-10179	58	16	the	the	DET
easat-10179	58	17	effectiveness	effectiveness	NOUN
easat-10179	58	18	of	of	ADP
easat-10179	58	19	organizational	organizational	ADJ
easat-10179	58	20	performance	performance	NOUN
easat-10179	58	21	.	.	PUNCT
easat-10179	59	1	since	since	SCONJ
easat-10179	59	2	the	the	DET
easat-10179	59	3	mid-1970s	mid-1970	NOUN
easat-10179	59	4	,	,	PUNCT
easat-10179	59	5	contingency	contingency	NOUN
easat-10179	59	6	theory	theory	NOUN
easat-10179	59	7	has	have	AUX
easat-10179	59	8	been	be	AUX
easat-10179	59	9	widely	widely	ADV
easat-10179	59	10	adopted	adopt	VERB
easat-10179	59	11	by	by	ADP
easat-10179	59	12	scholars	scholar	NOUN
easat-10179	59	13	in	in	ADP
easat-10179	59	14	management	management	NOUN
easat-10179	59	15	accounting	accounting	NOUN
easat-10179	59	16	research	research	NOUN
easat-10179	59	17	as	as	ADP
easat-10179	59	18	a	a	DET
easat-10179	59	19	theoretical	theoretical	ADJ
easat-10179	59	20	framework	framework	NOUN
easat-10179	59	21	.	.	PUNCT
easat-10179	60	1	otley	otley	PROPN
easat-10179	60	2	[	[	X
easat-10179	60	3	18	18	NUM
easat-10179	60	4	]	]	PUNCT
easat-10179	60	5	argued	argue	VERB
easat-10179	60	6	that	that	SCONJ
easat-10179	60	7	situational	situational	ADJ
easat-10179	60	8	factors	factor	NOUN
easat-10179	60	9	exert	exert	VERB
easat-10179	60	10	a	a	DET
easat-10179	60	11	significant	significant	ADJ
easat-10179	60	12	influence	influence	NOUN
easat-10179	60	13	on	on	ADP
easat-10179	60	14	the	the	DET
easat-10179	60	15	design	design	NOUN
easat-10179	60	16	of	of	ADP
easat-10179	60	17	management	management	NOUN
easat-10179	60	18	accounting	accounting	NOUN
easat-10179	60	19	systems	system	NOUN
easat-10179	60	20	.	.	PUNCT
easat-10179	61	1	in	in	ADP
easat-10179	61	2	line	line	NOUN
easat-10179	61	3	with	with	ADP
easat-10179	61	4	this	this	DET
easat-10179	61	5	view	view	NOUN
easat-10179	61	6	,	,	PUNCT
easat-10179	61	7	haldma	haldma	NOUN
easat-10179	61	8	and	and	CCONJ
easat-10179	61	9	lääts	lääts	VERB
easat-10179	61	10	[	[	X
easat-10179	61	11	19	19	NUM
easat-10179	61	12	]	]	PUNCT
easat-10179	61	13	emphasized	emphasize	VERB
easat-10179	61	14	the	the	DET
easat-10179	61	15	importance	importance	NOUN
easat-10179	61	16	of	of	ADP
easat-10179	61	17	organizational	organizational	ADJ
easat-10179	61	18	context	context	NOUN
easat-10179	61	19	,	,	PUNCT
easat-10179	61	20	suggesting	suggest	VERB
easat-10179	61	21	that	that	SCONJ
easat-10179	61	22	an	an	DET
easat-10179	61	23	effective	effective	ADJ
easat-10179	61	24	accounting	accounting	NOUN
easat-10179	61	25	system	system	NOUN
easat-10179	61	26	must	must	AUX
easat-10179	61	27	be	be	AUX
easat-10179	61	28	adaptable	adaptable	ADJ
easat-10179	61	29	to	to	ADP
easat-10179	61	30	both	both	CCONJ
easat-10179	61	31	external	external	ADJ
easat-10179	61	32	environmental	environmental	ADJ
easat-10179	61	33	shifts	shift	NOUN
easat-10179	61	34	and	and	CCONJ
easat-10179	61	35	internal	internal	ADJ
easat-10179	61	36	organizational	organizational	ADJ
easat-10179	61	37	dynamics	dynamic	NOUN
easat-10179	61	38	.	.	PUNCT
easat-10179	62	1	similarly	similarly	ADV
easat-10179	62	2	,	,	PUNCT
easat-10179	62	3	hutaibat	hutaibat	PROPN
easat-10179	62	4	[	[	X
easat-10179	62	5	16	16	NUM
easat-10179	62	6	]	]	PUNCT
easat-10179	62	7	reaffirmed	reaffirm	VERB
easat-10179	62	8	that	that	SCONJ
easat-10179	62	9	factors	factor	NOUN
easat-10179	62	10	such	such	ADJ
easat-10179	62	11	as	as	ADP
easat-10179	62	12	environment	environment	NOUN
easat-10179	62	13	,	,	PUNCT
easat-10179	62	14	firm	firm	ADJ
easat-10179	62	15	size	size	NOUN
easat-10179	62	16	,	,	PUNCT
easat-10179	62	17	technology	technology	NOUN
easat-10179	62	18	,	,	PUNCT
easat-10179	62	19	and	and	CCONJ
easat-10179	62	20	strategy	strategy	NOUN
easat-10179	62	21	affect	affect	VERB
easat-10179	62	22	the	the	DET
easat-10179	62	23	choice	choice	NOUN
easat-10179	62	24	of	of	ADP
easat-10179	62	25	accounting	accounting	NOUN
easat-10179	62	26	information	information	NOUN
easat-10179	62	27	systems	system	NOUN
easat-10179	62	28	,	,	PUNCT
easat-10179	62	29	further	far	ADV
easat-10179	62	30	stressing	stress	VERB
easat-10179	62	31	that	that	SCONJ
easat-10179	62	32	no	no	DET
easat-10179	62	33	single	single	ADJ
easat-10179	62	34	accounting	accounting	NOUN
easat-10179	62	35	model	model	NOUN
easat-10179	62	36	is	be	AUX
easat-10179	62	37	universally	universally	ADV
easat-10179	62	38	applicable	applicable	ADJ
easat-10179	62	39	.	.	PUNCT
easat-10179	63	1	consequently	consequently	ADV
easat-10179	63	2	,	,	PUNCT
easat-10179	63	3	enterprises	enterprise	NOUN
easat-10179	63	4	need	need	VERB
easat-10179	63	5	to	to	PART
easat-10179	63	6	continuously	continuously	ADV
easat-10179	63	7	assess	assess	VERB
easat-10179	63	8	and	and	CCONJ
easat-10179	63	9	adjust	adjust	VERB
easat-10179	63	10	their	their	PRON
easat-10179	63	11	management	management	NOUN
easat-10179	63	12	accounting	accounting	NOUN
easat-10179	63	13	systems	system	NOUN
easat-10179	63	14	to	to	PART
easat-10179	63	15	align	align	VERB
easat-10179	63	16	with	with	ADP
easat-10179	63	17	changes	change	NOUN
easat-10179	63	18	in	in	ADP
easat-10179	63	19	organizational	organizational	ADJ
easat-10179	63	20	structures	structure	NOUN
easat-10179	63	21	.	.	PUNCT
easat-10179	64	1	the	the	DET
easat-10179	64	2	resource	resource	NOUN
easat-10179	64	3	-	-	PUNCT
easat-10179	64	4	based	base	VERB
easat-10179	64	5	view	view	NOUN
easat-10179	64	6	posits	posit	NOUN
easat-10179	64	7	that	that	SCONJ
easat-10179	64	8	resources	resource	NOUN
easat-10179	64	9	are	be	AUX
easat-10179	64	10	heterogeneously	heterogeneously	ADV
easat-10179	64	11	distributed	distribute	VERB
easat-10179	64	12	across	across	ADP
easat-10179	64	13	firms	firm	NOUN
easat-10179	64	14	and	and	CCONJ
easat-10179	64	15	that	that	SCONJ
easat-10179	64	16	such	such	ADJ
easat-10179	64	17	heterogeneity	heterogeneity	NOUN
easat-10179	64	18	may	may	AUX
easat-10179	64	19	persist	persist	VERB
easat-10179	64	20	over	over	ADP
easat-10179	64	21	time	time	NOUN
easat-10179	64	22	[	[	X
easat-10179	64	23	20	20	NUM
easat-10179	64	24	]	]	PUNCT
easat-10179	64	25	.	.	PUNCT
easat-10179	65	1	irm	irm	PROPN
easat-10179	65	2	resources	resource	NOUN
easat-10179	65	3	encompass	encompass	VERB
easat-10179	65	4	a	a	DET
easat-10179	65	5	wide	wide	ADJ
easat-10179	65	6	range	range	NOUN
easat-10179	65	7	of	of	ADP
easat-10179	65	8	elements	element	NOUN
easat-10179	65	9	that	that	PRON
easat-10179	65	10	can	can	AUX
easat-10179	65	11	be	be	AUX
easat-10179	65	12	leveraged	leverage	VERB
easat-10179	65	13	to	to	PART
easat-10179	65	14	generate	generate	VERB
easat-10179	65	15	value	value	NOUN
easat-10179	65	16	,	,	PUNCT
easat-10179	65	17	including	include	VERB
easat-10179	65	18	physical	physical	ADJ
easat-10179	65	19	capital	capital	NOUN
easat-10179	65	20	(	(	PUNCT
easat-10179	65	21	e.g.	e.g.	ADV
easat-10179	65	22	,	,	PUNCT
easat-10179	65	23	production	production	NOUN
easat-10179	65	24	facilities	facility	NOUN
easat-10179	65	25	,	,	PUNCT
easat-10179	65	26	geographic	geographic	ADJ
easat-10179	65	27	location	location	NOUN
easat-10179	65	28	)	)	PUNCT
easat-10179	65	29	,	,	PUNCT
easat-10179	65	30	human	human	ADJ
easat-10179	65	31	capital	capital	NOUN
easat-10179	65	32	(	(	PUNCT
easat-10179	65	33	e.g.	e.g.	ADV
easat-10179	65	34	,	,	PUNCT
easat-10179	65	35	experience	experience	NOUN
easat-10179	65	36	,	,	PUNCT
easat-10179	65	37	expertise	expertise	NOUN
easat-10179	65	38	)	)	PUNCT
easat-10179	65	39	,	,	PUNCT
easat-10179	65	40	and	and	CCONJ
easat-10179	65	41	organizational	organizational	ADJ
easat-10179	65	42	capital	capital	NOUN
easat-10179	65	43	(	(	PUNCT
easat-10179	65	44	e.g.	e.g.	ADV
easat-10179	65	45	,	,	PUNCT
easat-10179	65	46	managerial	managerial	ADJ
easat-10179	65	47	skills	skill	NOUN
easat-10179	65	48	,	,	PUNCT
easat-10179	65	49	networks	network	NOUN
easat-10179	65	50	,	,	PUNCT
easat-10179	65	51	planning	planning	NOUN
easat-10179	65	52	systems	system	NOUN
easat-10179	65	53	,	,	PUNCT
easat-10179	65	54	as	as	ADV
easat-10179	65	55	well	well	ADV
easat-10179	65	56	as	as	ADP
easat-10179	65	57	formal	formal	ADJ
easat-10179	65	58	and	and	CCONJ
easat-10179	65	59	informal	informal	ADJ
easat-10179	65	60	control	control	NOUN
easat-10179	65	61	mechanisms	mechanism	NOUN
easat-10179	65	62	)	)	PUNCT
easat-10179	66	1	[	[	X
easat-10179	66	2	20	20	NUM
easat-10179	66	3	-	-	SYM
easat-10179	66	4	22	22	NUM
easat-10179	66	5	]	]	PUNCT
easat-10179	66	6	.	.	PUNCT
easat-10179	67	1	firm	firm	ADJ
easat-10179	67	2	size	size	NOUN
easat-10179	67	3	serves	serve	VERB
easat-10179	67	4	as	as	ADP
easat-10179	67	5	an	an	DET
easat-10179	67	6	indicator	indicator	NOUN
easat-10179	67	7	of	of	ADP
easat-10179	67	8	the	the	DET
easat-10179	67	9	capacity	capacity	NOUN
easat-10179	67	10	to	to	PART
easat-10179	67	11	accumulate	accumulate	VERB
easat-10179	67	12	and	and	CCONJ
easat-10179	67	13	allocate	allocate	VERB
easat-10179	67	14	these	these	DET
easat-10179	67	15	resources	resource	NOUN
easat-10179	67	16	,	,	PUNCT
easat-10179	67	17	spanning	span	VERB
easat-10179	67	18	financial	financial	ADJ
easat-10179	67	19	,	,	PUNCT
easat-10179	67	20	human	human	ADJ
easat-10179	67	21	,	,	PUNCT
easat-10179	67	22	technological	technological	ADJ
easat-10179	67	23	,	,	PUNCT
easat-10179	67	24	and	and	CCONJ
easat-10179	67	25	managerial	managerial	ADJ
easat-10179	67	26	knowledge	knowledge	NOUN
easat-10179	67	27	dimensions	dimension	NOUN
easat-10179	67	28	.	.	PUNCT
easat-10179	68	1	large	large	ADJ
easat-10179	68	2	-	-	PUNCT
easat-10179	68	3	scale	scale	NOUN
easat-10179	68	4	enterprises	enterprise	NOUN
easat-10179	68	5	are	be	AUX
easat-10179	68	6	typically	typically	ADV
easat-10179	68	7	better	well	ADV
easat-10179	68	8	positioned	position	VERB
easat-10179	68	9	to	to	PART
easat-10179	68	10	invest	invest	VERB
easat-10179	68	11	in	in	ADP
easat-10179	68	12	advanced	advanced	ADJ
easat-10179	68	13	management	management	NOUN
easat-10179	68	14	accounting	accounting	NOUN
easat-10179	68	15	systems	system	NOUN
easat-10179	68	16	such	such	ADJ
easat-10179	68	17	as	as	ADP
easat-10179	68	18	activity	activity	NOUN
easat-10179	68	19	-	-	PUNCT
easat-10179	68	20	based	base	VERB
easat-10179	68	21	costing	costing	NOUN
easat-10179	68	22	,	,	PUNCT
easat-10179	68	23	the	the	DET
easat-10179	68	24	balanced	balanced	ADJ
easat-10179	68	25	scorecard	scorecard	NOUN
easat-10179	68	26	,	,	PUNCT
easat-10179	68	27	and	and	CCONJ
easat-10179	68	28	strategic	strategic	ADJ
easat-10179	68	29	management	management	NOUN
easat-10179	68	30	accounting	accounting	NOUN
easat-10179	68	31	,	,	PUNCT
easat-10179	68	32	thereby	thereby	ADV
easat-10179	68	33	enhancing	enhance	VERB
easat-10179	68	34	control	control	NOUN
easat-10179	68	35	efficiency	efficiency	NOUN
easat-10179	68	36	and	and	CCONJ
easat-10179	68	37	decision	decision	NOUN
easat-10179	68	38	-	-	PUNCT
easat-10179	68	39	making	make	VERB
easat-10179	68	40	effectiveness	effectiveness	NOUN
easat-10179	68	41	.	.	PUNCT
easat-10179	69	1	by	by	ADP
easat-10179	69	2	contrast	contrast	NOUN
easat-10179	69	3	,	,	PUNCT
easat-10179	69	4	small	small	ADJ
easat-10179	69	5	and	and	CCONJ
easat-10179	69	6	medium	medium	ADJ
easat-10179	69	7	-	-	PUNCT
easat-10179	69	8	sized	sized	ADJ
easat-10179	69	9	enterprises	enterprise	NOUN
easat-10179	69	10	,	,	PUNCT
easat-10179	69	11	constrained	constrain	VERB
easat-10179	69	12	by	by	ADP
easat-10179	69	13	limited	limited	ADJ
easat-10179	69	14	resources	resource	NOUN
easat-10179	69	15	,	,	PUNCT
easat-10179	69	16	tend	tend	VERB
easat-10179	69	17	to	to	PART
easat-10179	69	18	rely	rely	VERB
easat-10179	69	19	on	on	ADP
easat-10179	69	20	more	more	ADV
easat-10179	69	21	traditional	traditional	ADJ
easat-10179	69	22	tools	tool	NOUN
easat-10179	69	23	such	such	ADJ
easat-10179	69	24	as	as	ADP
easat-10179	69	25	budget	budget	NOUN
easat-10179	69	26	planning	planning	NOUN
easat-10179	69	27	,	,	PUNCT
easat-10179	69	28	cost	cost	NOUN
easat-10179	69	29	–	–	PUNCT
easat-10179	69	30	volume	volume	NOUN
easat-10179	69	31	–	–	PUNCT
easat-10179	69	32	profit	profit	NOUN
easat-10179	69	33	analysis	analysis	NOUN
easat-10179	69	34	,	,	PUNCT
easat-10179	69	35	or	or	CCONJ
easat-10179	69	36	basic	basic	ADJ
easat-10179	69	37	cost	cost	NOUN
easat-10179	69	38	reporting	reporting	NOUN
easat-10179	69	39	.	.	PUNCT
easat-10179	70	1	3	3	X
easat-10179	70	2	.	.	X
easat-10179	70	3	method	method	NOUN
easat-10179	70	4	according	accord	VERB
easat-10179	70	5	to	to	ADP
easat-10179	70	6	the	the	DET
easat-10179	70	7	law	law	NOUN
easat-10179	70	8	on	on	ADP
easat-10179	70	9	vietnamese	vietnamese	ADJ
easat-10179	70	10	guest	guest	NOUN
easat-10179	70	11	workers	worker	NOUN
easat-10179	70	12	under	under	ADP
easat-10179	70	13	contract	contract	NOUN
easat-10179	70	14	(	(	PUNCT
easat-10179	70	15	law	law	NOUN
easat-10179	70	16	no	no	INTJ
easat-10179	70	17	.	.	PUNCT
easat-10179	71	1	69/2020	69/2020	X
easat-10179	71	2	/	/	SYM
easat-10179	71	3	qh14	qh14	PROPN
easat-10179	71	4	)	)	PUNCT
easat-10179	71	5	,	,	PUNCT
easat-10179	71	6	which	which	PRON
easat-10179	71	7	came	come	VERB
easat-10179	71	8	into	into	ADP
easat-10179	71	9	effect	effect	NOUN
easat-10179	71	10	in	in	ADP
easat-10179	71	11	2022	2022	NUM
easat-10179	71	12	,	,	PUNCT
easat-10179	71	13	together	together	ADV
easat-10179	71	14	with	with	ADP
easat-10179	71	15	decree	decree	NOUN
easat-10179	71	16	no	no	NOUN
easat-10179	71	17	.	.	PUNCT
easat-10179	72	1	112/2021	112/2021	NUM
easat-10179	72	2	/	/	SYM
easat-10179	72	3	nđ	nđ	NOUN
easat-10179	72	4	-	-	PUNCT
easat-10179	72	5	cp	cp	NOUN
easat-10179	72	6	providing	provide	VERB
easat-10179	72	7	detailed	detailed	ADJ
easat-10179	72	8	guidelines	guideline	NOUN
easat-10179	72	9	for	for	ADP
easat-10179	72	10	its	its	PRON
easat-10179	72	11	implementation	implementation	NOUN
easat-10179	72	12	,	,	PUNCT
easat-10179	72	13	enterprises	enterprise	NOUN
easat-10179	72	14	seeking	seek	VERB
easat-10179	72	15	a	a	DET
easat-10179	72	16	license	license	NOUN
easat-10179	72	17	to	to	PART
easat-10179	72	18	operate	operate	VERB
easat-10179	72	19	labor	labor	NOUN
easat-10179	72	20	export	export	NOUN
easat-10179	72	21	services	service	NOUN
easat-10179	72	22	are	be	AUX
easat-10179	72	23	required	require	VERB
easat-10179	72	24	to	to	PART
easat-10179	72	25	meet	meet	VERB
easat-10179	72	26	specific	specific	ADJ
easat-10179	72	27	organizational	organizational	ADJ
easat-10179	72	28	conditions	condition	NOUN
easat-10179	72	29	.	.	PUNCT
easat-10179	73	1	in	in	ADP
easat-10179	73	2	particular	particular	ADJ
easat-10179	73	3	,	,	PUNCT
easat-10179	73	4	firms	firm	NOUN
easat-10179	73	5	must	must	AUX
easat-10179	73	6	establish	establish	VERB
easat-10179	73	7	specialized	specialized	ADJ
easat-10179	73	8	divisions	division	NOUN
easat-10179	73	9	dedicated	dedicate	VERB
easat-10179	73	10	to	to	ADP
easat-10179	73	11	the	the	DET
easat-10179	73	12	deployment	deployment	NOUN
easat-10179	73	13	of	of	ADP
easat-10179	73	14	vietnamese	vietnamese	ADJ
easat-10179	73	15	workers	worker	NOUN
easat-10179	73	16	abroad	abroad	ADV
easat-10179	73	17	,	,	PUNCT
easat-10179	73	18	including	include	VERB
easat-10179	73	19	a	a	DET
easat-10179	73	20	labor	labor	NOUN
easat-10179	73	21	recruitment	recruitment	NOUN
easat-10179	73	22	unit	unit	NOUN
easat-10179	73	23	,	,	PUNCT
easat-10179	73	24	a	a	DET
easat-10179	73	25	training	training	NOUN
easat-10179	73	26	and	and	CCONJ
easat-10179	73	27	orientation	orientation	NOUN
easat-10179	73	28	unit	unit	NOUN
easat-10179	73	29	,	,	PUNCT
easat-10179	73	30	and	and	CCONJ
easat-10179	73	31	a	a	DET
easat-10179	73	32	contract	contract	NOUN
easat-10179	73	33	implementation	implementation	NOUN
easat-10179	73	34	and	and	CCONJ
easat-10179	73	35	overseas	overseas	ADJ
easat-10179	73	36	labor	labor	NOUN
easat-10179	73	37	management	management	NOUN
easat-10179	73	38	unit	unit	NOUN
easat-10179	73	39	.	.	PUNCT
easat-10179	74	1	in	in	ADP
easat-10179	74	2	practice	practice	NOUN
easat-10179	74	3	,	,	PUNCT
easat-10179	74	4	the	the	DET
easat-10179	74	5	organizational	organizational	ADJ
easat-10179	74	6	structure	structure	NOUN
easat-10179	74	7	of	of	ADP
easat-10179	74	8	labor	labor	NOUN
easat-10179	74	9	export	export	NOUN
easat-10179	74	10	enterprises	enterprise	NOUN
easat-10179	74	11	typically	typically	ADV
easat-10179	74	12	comprises	comprise	VERB
easat-10179	74	13	several	several	ADJ
easat-10179	74	14	functional	functional	ADJ
easat-10179	74	15	departments	department	NOUN
easat-10179	74	16	,	,	PUNCT
easat-10179	74	17	such	such	ADJ
easat-10179	74	18	as	as	ADP
easat-10179	74	19	:	:	PUNCT
easat-10179	74	20	the	the	DET
easat-10179	74	21	recruitment	recruitment	NOUN
easat-10179	74	22	department	department	NOUN
easat-10179	74	23	(	(	PUNCT
easat-10179	74	24	responsible	responsible	ADJ
easat-10179	74	25	for	for	ADP
easat-10179	74	26	receiving	receive	VERB
easat-10179	74	27	applications	application	NOUN
easat-10179	74	28	,	,	PUNCT
easat-10179	74	29	conducting	conduct	VERB
easat-10179	74	30	interviews	interview	NOUN
easat-10179	74	31	,	,	PUNCT
easat-10179	74	32	and	and	CCONJ
easat-10179	74	33	providing	provide	VERB
easat-10179	74	34	market	market	NOUN
easat-10179	74	35	consultation	consultation	NOUN
easat-10179	74	36	)	)	PUNCT
easat-10179	74	37	;	;	PUNCT
easat-10179	74	38	the	the	DET
easat-10179	74	39	training	training	NOUN
easat-10179	74	40	department	department	NOUN
easat-10179	74	41	(	(	PUNCT
easat-10179	74	42	in	in	ADP
easat-10179	74	43	charge	charge	NOUN
easat-10179	74	44	of	of	ADP
easat-10179	74	45	1672	1672	NUM
easat-10179	74	46	edelweiss	edelweiss	PROPN
easat-10179	74	47	applied	apply	VERB
easat-10179	74	48	science	science	NOUN
easat-10179	74	49	and	and	CCONJ
easat-10179	74	50	technology	technology	NOUN
easat-10179	74	51	issn	issn	PROPN
easat-10179	74	52	:	:	PUNCT
easat-10179	74	53	2576	2576	NUM
easat-10179	74	54	-	-	SYM
easat-10179	74	55	8484	8484	NUM
easat-10179	74	56	vol	vol	NOUN
easat-10179	74	57	.	.	PROPN
easat-10179	75	1	9	9	NUM
easat-10179	75	2	,	,	PUNCT
easat-10179	75	3	no	no	INTJ
easat-10179	75	4	.	.	NOUN
easat-10179	75	5	9	9	NUM
easat-10179	75	6	:	:	SYM
easat-10179	75	7	1669	1669	NUM
easat-10179	75	8	-	-	SYM
easat-10179	75	9	1678	1678	NUM
easat-10179	75	10	,	,	PUNCT
easat-10179	75	11	2025	2025	NUM
easat-10179	75	12	doi	doi	NOUN
easat-10179	75	13	:	:	PUNCT
easat-10179	75	14	10.55214/2576	10.55214/2576	NUM
easat-10179	75	15	-	-	SYM
easat-10179	75	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	75	17	©	©	PROPN
easat-10179	75	18	2025	2025	NUM
easat-10179	75	19	by	by	ADP
easat-10179	75	20	the	the	DET
easat-10179	75	21	authors	author	NOUN
easat-10179	75	22	;	;	PUNCT
easat-10179	75	23	licensee	licensee	PROPN
easat-10179	75	24	learning	learning	PROPN
easat-10179	75	25	gate	gate	PROPN
easat-10179	75	26	orientation	orientation	NOUN
easat-10179	75	27	programs	program	NOUN
easat-10179	75	28	,	,	PUNCT
easat-10179	75	29	vocational	vocational	ADJ
easat-10179	75	30	training	training	NOUN
easat-10179	75	31	,	,	PUNCT
easat-10179	75	32	and	and	CCONJ
easat-10179	75	33	foreign	foreign	ADJ
easat-10179	75	34	language	language	NOUN
easat-10179	75	35	instruction	instruction	NOUN
easat-10179	75	36	)	)	PUNCT
easat-10179	75	37	;	;	PUNCT
easat-10179	75	38	the	the	DET
easat-10179	75	39	market	market	NOUN
easat-10179	75	40	department	department	NOUN
easat-10179	75	41	(	(	PUNCT
easat-10179	75	42	liaising	liaise	VERB
easat-10179	75	43	with	with	ADP
easat-10179	75	44	foreign	foreign	ADJ
easat-10179	75	45	partners	partner	NOUN
easat-10179	75	46	,	,	PUNCT
easat-10179	75	47	negotiating	negotiate	VERB
easat-10179	75	48	contracts	contract	NOUN
easat-10179	75	49	,	,	PUNCT
easat-10179	75	50	and	and	CCONJ
easat-10179	75	51	processing	process	VERB
easat-10179	75	52	job	job	NOUN
easat-10179	75	53	orders	order	NOUN
easat-10179	75	54	)	)	PUNCT
easat-10179	75	55	;	;	PUNCT
easat-10179	75	56	the	the	DET
easat-10179	75	57	legal	legal	ADJ
easat-10179	75	58	and	and	CCONJ
easat-10179	75	59	documentation	documentation	NOUN
easat-10179	75	60	department	department	NOUN
easat-10179	75	61	(	(	PUNCT
easat-10179	75	62	handling	handle	VERB
easat-10179	75	63	legal	legal	ADJ
easat-10179	75	64	procedures	procedure	NOUN
easat-10179	75	65	,	,	PUNCT
easat-10179	75	66	visas	visa	NOUN
easat-10179	75	67	,	,	PUNCT
easat-10179	75	68	contracts	contract	NOUN
easat-10179	75	69	,	,	PUNCT
easat-10179	75	70	and	and	CCONJ
easat-10179	75	71	insurance	insurance	NOUN
easat-10179	75	72	)	)	PUNCT
easat-10179	75	73	;	;	PUNCT
easat-10179	75	74	the	the	DET
easat-10179	75	75	overseas	overseas	ADJ
easat-10179	75	76	labor	labor	PROPN
easat-10179	75	77	management	management	PROPN
easat-10179	75	78	department	department	PROPN
easat-10179	75	79	(	(	PUNCT
easat-10179	75	80	monitoring	monitor	VERB
easat-10179	75	81	and	and	CCONJ
easat-10179	75	82	supporting	support	VERB
easat-10179	75	83	workers	worker	NOUN
easat-10179	75	84	during	during	ADP
easat-10179	75	85	their	their	PRON
easat-10179	75	86	employment	employment	NOUN
easat-10179	75	87	abroad	abroad	ADV
easat-10179	75	88	)	)	PUNCT
easat-10179	75	89	;	;	PUNCT
easat-10179	75	90	the	the	DET
easat-10179	75	91	finance	finance	NOUN
easat-10179	75	92	and	and	CCONJ
easat-10179	75	93	accounting	accounting	NOUN
easat-10179	75	94	department	department	NOUN
easat-10179	75	95	;	;	PUNCT
easat-10179	75	96	the	the	DET
easat-10179	75	97	administration	administration	NOUN
easat-10179	75	98	and	and	CCONJ
easat-10179	75	99	human	human	ADJ
easat-10179	75	100	resources	resource	NOUN
easat-10179	75	101	department	department	NOUN
easat-10179	75	102	;	;	PUNCT
easat-10179	75	103	and	and	CCONJ
easat-10179	75	104	the	the	DET
easat-10179	75	105	post	post	ADJ
easat-10179	75	106	-	-	ADJ
easat-10179	75	107	deployment	deployment	ADJ
easat-10179	75	108	support	support	NOUN
easat-10179	75	109	department	department	NOUN
easat-10179	75	110	(	(	PUNCT
easat-10179	75	111	ensuring	ensure	VERB
easat-10179	75	112	worker	worker	NOUN
easat-10179	75	113	rights	right	NOUN
easat-10179	75	114	and	and	CCONJ
easat-10179	75	115	resolving	resolve	VERB
easat-10179	75	116	disputes	dispute	NOUN
easat-10179	75	117	)	)	PUNCT
easat-10179	75	118	.	.	PUNCT
easat-10179	76	1	based	base	VERB
easat-10179	76	2	on	on	ADP
easat-10179	76	3	operational	operational	ADJ
easat-10179	76	4	characteristics	characteristic	NOUN
easat-10179	76	5	and	and	CCONJ
easat-10179	76	6	organizational	organizational	ADJ
easat-10179	76	7	structure	structure	NOUN
easat-10179	76	8	,	,	PUNCT
easat-10179	76	9	labor	labor	NOUN
easat-10179	76	10	export	export	NOUN
easat-10179	76	11	enterprises	enterprise	NOUN
easat-10179	76	12	in	in	ADP
easat-10179	76	13	vietnam	vietnam	PROPN
easat-10179	76	14	can	can	AUX
easat-10179	76	15	be	be	AUX
easat-10179	76	16	classified	classify	VERB
easat-10179	76	17	into	into	ADP
easat-10179	76	18	four	four	NUM
easat-10179	76	19	categories	category	NOUN
easat-10179	76	20	.	.	PUNCT
easat-10179	77	1	first	first	ADJ
easat-10179	77	2	,	,	PUNCT
easat-10179	77	3	small	small	ADJ
easat-10179	77	4	-	-	PUNCT
easat-10179	77	5	scale	scale	NOUN
easat-10179	77	6	enterprises	enterprise	NOUN
easat-10179	77	7	,	,	PUNCT
easat-10179	77	8	employing	employ	VERB
easat-10179	77	9	fewer	few	ADJ
easat-10179	77	10	than	than	ADP
easat-10179	77	11	50	50	NUM
easat-10179	77	12	staff	staff	NOUN
easat-10179	77	13	members	member	NOUN
easat-10179	77	14	,	,	PUNCT
easat-10179	77	15	primarily	primarily	ADV
easat-10179	77	16	focus	focus	VERB
easat-10179	77	17	on	on	ADP
easat-10179	77	18	document	document	NOUN
easat-10179	77	19	processing	processing	NOUN
easat-10179	77	20	and	and	CCONJ
easat-10179	77	21	individual	individual	ADJ
easat-10179	77	22	recruitment	recruitment	NOUN
easat-10179	77	23	,	,	PUNCT
easat-10179	77	24	with	with	ADP
easat-10179	77	25	operations	operation	NOUN
easat-10179	77	26	limited	limit	VERB
easat-10179	77	27	to	to	ADP
easat-10179	77	28	a	a	DET
easat-10179	77	29	small	small	ADJ
easat-10179	77	30	number	number	NOUN
easat-10179	77	31	of	of	ADP
easat-10179	77	32	markets	market	NOUN
easat-10179	77	33	.	.	PUNCT
easat-10179	78	1	second	second	ADJ
easat-10179	78	2	,	,	PUNCT
easat-10179	78	3	medium	medium	ADJ
easat-10179	78	4	-	-	PUNCT
easat-10179	78	5	scale	scale	NOUN
easat-10179	78	6	enterprises	enterprise	NOUN
easat-10179	78	7	,	,	PUNCT
easat-10179	78	8	with	with	ADP
easat-10179	78	9	50–100	50–100	PROPN
easat-10179	78	10	employees	employee	NOUN
easat-10179	78	11	,	,	PUNCT
easat-10179	78	12	are	be	AUX
easat-10179	78	13	typically	typically	ADV
easat-10179	78	14	capable	capable	ADJ
easat-10179	78	15	of	of	ADP
easat-10179	78	16	establishing	establish	VERB
easat-10179	78	17	dedicated	dedicated	ADJ
easat-10179	78	18	training	training	NOUN
easat-10179	78	19	centers	center	NOUN
easat-10179	78	20	and	and	CCONJ
easat-10179	78	21	managing	manage	VERB
easat-10179	78	22	one	one	NUM
easat-10179	78	23	to	to	ADP
easat-10179	78	24	three	three	NUM
easat-10179	78	25	major	major	ADJ
easat-10179	78	26	markets	market	NOUN
easat-10179	78	27	.	.	PUNCT
easat-10179	79	1	third	third	ADJ
easat-10179	79	2	,	,	PUNCT
easat-10179	79	3	large	large	ADJ
easat-10179	79	4	-	-	PUNCT
easat-10179	79	5	scale	scale	NOUN
easat-10179	79	6	enterprises	enterprise	NOUN
easat-10179	79	7	,	,	PUNCT
easat-10179	79	8	employing	employ	VERB
easat-10179	79	9	between	between	ADP
easat-10179	79	10	100	100	NUM
easat-10179	79	11	and	and	CCONJ
easat-10179	79	12	200	200	NUM
easat-10179	79	13	staff	staff	NOUN
easat-10179	79	14	members	member	NOUN
easat-10179	79	15	,	,	PUNCT
easat-10179	79	16	generally	generally	ADV
easat-10179	79	17	operate	operate	VERB
easat-10179	79	18	a	a	DET
easat-10179	79	19	comprehensive	comprehensive	ADJ
easat-10179	79	20	system	system	NOUN
easat-10179	79	21	encompassing	encompass	VERB
easat-10179	79	22	recruitment	recruitment	NOUN
easat-10179	79	23	,	,	PUNCT
easat-10179	79	24	training	training	NOUN
easat-10179	79	25	,	,	PUNCT
easat-10179	79	26	deployment	deployment	NOUN
easat-10179	79	27	,	,	PUNCT
easat-10179	79	28	and	and	CCONJ
easat-10179	79	29	labor	labor	NOUN
easat-10179	79	30	management	management	NOUN
easat-10179	79	31	,	,	PUNCT
easat-10179	79	32	while	while	SCONJ
easat-10179	79	33	simultaneously	simultaneously	ADV
easat-10179	79	34	engaging	engage	VERB
easat-10179	79	35	in	in	ADP
easat-10179	79	36	multiple	multiple	ADJ
easat-10179	79	37	international	international	ADJ
easat-10179	79	38	markets	market	NOUN
easat-10179	79	39	.	.	PUNCT
easat-10179	80	1	finally	finally	ADV
easat-10179	80	2	,	,	PUNCT
easat-10179	80	3	very	very	ADV
easat-10179	80	4	large	large	ADJ
easat-10179	80	5	-	-	PUNCT
easat-10179	80	6	scale	scale	NOUN
easat-10179	80	7	enterprises	enterprise	NOUN
easat-10179	80	8	,	,	PUNCT
easat-10179	80	9	with	with	ADP
easat-10179	80	10	more	more	ADJ
easat-10179	80	11	than	than	ADP
easat-10179	80	12	200	200	NUM
easat-10179	80	13	employees	employee	NOUN
easat-10179	80	14	,	,	PUNCT
easat-10179	80	15	not	not	PART
easat-10179	80	16	only	only	ADV
easat-10179	80	17	maintain	maintain	VERB
easat-10179	80	18	a	a	DET
easat-10179	80	19	fully	fully	ADV
easat-10179	80	20	integrated	integrate	VERB
easat-10179	80	21	system	system	NOUN
easat-10179	80	22	for	for	ADP
easat-10179	80	23	recruitment	recruitment	NOUN
easat-10179	80	24	,	,	PUNCT
easat-10179	80	25	training	training	NOUN
easat-10179	80	26	,	,	PUNCT
easat-10179	80	27	deployment	deployment	NOUN
easat-10179	80	28	,	,	PUNCT
easat-10179	80	29	and	and	CCONJ
easat-10179	80	30	overseas	overseas	ADJ
easat-10179	80	31	labor	labor	NOUN
easat-10179	80	32	management	management	NOUN
easat-10179	80	33	across	across	ADP
easat-10179	80	34	several	several	ADJ
easat-10179	80	35	markets	market	NOUN
easat-10179	80	36	,	,	PUNCT
easat-10179	80	37	but	but	CCONJ
easat-10179	80	38	also	also	ADV
easat-10179	80	39	tend	tend	VERB
easat-10179	80	40	to	to	PART
easat-10179	80	41	diversify	diversify	VERB
easat-10179	80	42	their	their	PRON
easat-10179	80	43	business	business	NOUN
easat-10179	80	44	activities	activity	NOUN
easat-10179	80	45	beyond	beyond	ADP
easat-10179	80	46	labor	labor	NOUN
easat-10179	80	47	export	export	NOUN
easat-10179	80	48	services	service	NOUN
easat-10179	80	49	into	into	ADP
easat-10179	80	50	other	other	ADJ
easat-10179	80	51	sectors	sector	NOUN
easat-10179	80	52	.	.	PUNCT
easat-10179	81	1	the	the	DET
easat-10179	81	2	survey	survey	NOUN
easat-10179	81	3	sample	sample	NOUN
easat-10179	81	4	consisted	consist	VERB
easat-10179	81	5	of	of	ADP
easat-10179	81	6	250	250	NUM
easat-10179	81	7	accountants	accountant	NOUN
easat-10179	81	8	from	from	ADP
easat-10179	81	9	250	250	NUM
easat-10179	81	10	labor	labor	NOUN
easat-10179	81	11	export	export	NOUN
easat-10179	81	12	enterprises	enterprise	NOUN
easat-10179	81	13	.	.	PUNCT
easat-10179	82	1	after	after	ADP
easat-10179	82	2	data	datum	NOUN
easat-10179	82	3	cleaning	cleaning	NOUN
easat-10179	82	4	,	,	PUNCT
easat-10179	82	5	197	197	NUM
easat-10179	82	6	valid	valid	ADJ
easat-10179	82	7	responses	response	NOUN
easat-10179	82	8	were	be	AUX
easat-10179	82	9	retained	retain	VERB
easat-10179	82	10	.	.	PUNCT
easat-10179	83	1	the	the	DET
easat-10179	83	2	gender	gender	NOUN
easat-10179	83	3	distribution	distribution	NOUN
easat-10179	83	4	revealed	reveal	VERB
easat-10179	83	5	a	a	DET
easat-10179	83	6	clear	clear	ADJ
easat-10179	83	7	predominance	predominance	NOUN
easat-10179	83	8	of	of	ADP
easat-10179	83	9	female	female	ADJ
easat-10179	83	10	respondents	respondent	NOUN
easat-10179	83	11	(	(	PUNCT
easat-10179	83	12	78.2	78.2	NUM
easat-10179	83	13	%	%	NOUN
easat-10179	83	14	)	)	PUNCT
easat-10179	83	15	,	,	PUNCT
easat-10179	83	16	compared	compare	VERB
easat-10179	83	17	to	to	ADP
easat-10179	83	18	21.8	21.8	NUM
easat-10179	83	19	%	%	NOUN
easat-10179	83	20	male	male	NOUN
easat-10179	83	21	,	,	PUNCT
easat-10179	83	22	reflecting	reflect	VERB
easat-10179	83	23	the	the	DET
easat-10179	83	24	personnel	personnel	NOUN
easat-10179	83	25	characteristics	characteristic	NOUN
easat-10179	83	26	of	of	ADP
easat-10179	83	27	the	the	DET
easat-10179	83	28	surveyed	survey	VERB
easat-10179	83	29	enterprises	enterprise	NOUN
easat-10179	83	30	and	and	CCONJ
easat-10179	83	31	suggesting	suggest	VERB
easat-10179	83	32	a	a	DET
easat-10179	83	33	tendency	tendency	NOUN
easat-10179	83	34	for	for	SCONJ
easat-10179	83	35	women	woman	NOUN
easat-10179	83	36	to	to	PART
easat-10179	83	37	occupy	occupy	VERB
easat-10179	83	38	positions	position	NOUN
easat-10179	83	39	in	in	ADP
easat-10179	83	40	accounting	accounting	NOUN
easat-10179	83	41	,	,	PUNCT
easat-10179	83	42	finance	finance	NOUN
easat-10179	83	43	,	,	PUNCT
easat-10179	83	44	and	and	CCONJ
easat-10179	83	45	management	management	NOUN
easat-10179	83	46	-	-	PUNCT
easat-10179	83	47	related	relate	VERB
easat-10179	83	48	functions	function	NOUN
easat-10179	83	49	.	.	PUNCT
easat-10179	84	1	in	in	ADP
easat-10179	84	2	terms	term	NOUN
easat-10179	84	3	of	of	ADP
easat-10179	84	4	age	age	NOUN
easat-10179	84	5	,	,	PUNCT
easat-10179	84	6	the	the	DET
easat-10179	84	7	largest	large	ADJ
easat-10179	84	8	proportion	proportion	NOUN
easat-10179	84	9	of	of	ADP
easat-10179	84	10	respondents	respondent	NOUN
easat-10179	84	11	belonged	belong	VERB
easat-10179	84	12	to	to	ADP
easat-10179	84	13	the	the	DET
easat-10179	84	14	30–39	30–39	NUM
easat-10179	84	15	age	age	NOUN
easat-10179	84	16	group	group	NOUN
easat-10179	84	17	(	(	PUNCT
easat-10179	84	18	57.4	57.4	NUM
easat-10179	84	19	%	%	NOUN
easat-10179	84	20	)	)	PUNCT
easat-10179	84	21	,	,	PUNCT
easat-10179	84	22	followed	follow	VERB
easat-10179	84	23	by	by	ADP
easat-10179	84	24	those	those	DET
easat-10179	84	25	aged	aged	ADJ
easat-10179	84	26	40–49	40–49	NUM
easat-10179	84	27	(	(	PUNCT
easat-10179	84	28	24.4	24.4	NUM
easat-10179	84	29	%	%	NOUN
easat-10179	84	30	)	)	PUNCT
easat-10179	84	31	,	,	PUNCT
easat-10179	84	32	under	under	ADP
easat-10179	84	33	30	30	NUM
easat-10179	84	34	(	(	PUNCT
easat-10179	84	35	10.2	10.2	NUM
easat-10179	84	36	%	%	NOUN
easat-10179	84	37	)	)	PUNCT
easat-10179	84	38	,	,	PUNCT
easat-10179	84	39	and	and	CCONJ
easat-10179	84	40	above	above	ADP
easat-10179	84	41	50	50	NUM
easat-10179	84	42	(	(	PUNCT
easat-10179	84	43	8.1	8.1	NUM
easat-10179	84	44	%	%	NOUN
easat-10179	84	45	)	)	PUNCT
easat-10179	84	46	.	.	PUNCT
easat-10179	85	1	this	this	DET
easat-10179	85	2	age	age	NOUN
easat-10179	85	3	structure	structure	NOUN
easat-10179	85	4	indicates	indicate	VERB
easat-10179	85	5	that	that	SCONJ
easat-10179	85	6	most	most	ADJ
easat-10179	85	7	participants	participant	NOUN
easat-10179	85	8	were	be	AUX
easat-10179	85	9	in	in	ADP
easat-10179	85	10	a	a	DET
easat-10179	85	11	stable	stable	ADJ
easat-10179	85	12	career	career	NOUN
easat-10179	85	13	stage	stage	NOUN
easat-10179	85	14	,	,	PUNCT
easat-10179	85	15	with	with	ADP
easat-10179	85	16	practical	practical	ADJ
easat-10179	85	17	experience	experience	NOUN
easat-10179	85	18	and	and	CCONJ
easat-10179	85	19	the	the	DET
easat-10179	85	20	capacity	capacity	NOUN
easat-10179	85	21	to	to	PART
easat-10179	85	22	engage	engage	VERB
easat-10179	85	23	in	in	ADP
easat-10179	85	24	organizational	organizational	ADJ
easat-10179	85	25	decision	decision	NOUN
easat-10179	85	26	-	-	PUNCT
easat-10179	85	27	making	make	VERB
easat-10179	85	28	processes	process	NOUN
easat-10179	85	29	.	.	PUNCT
easat-10179	86	1	regarding	regard	VERB
easat-10179	86	2	educational	educational	ADJ
easat-10179	86	3	background	background	NOUN
easat-10179	86	4	,	,	PUNCT
easat-10179	86	5	78.7	78.7	NUM
easat-10179	86	6	%	%	NOUN
easat-10179	86	7	of	of	ADP
easat-10179	86	8	respondents	respondent	NOUN
easat-10179	86	9	held	hold	VERB
easat-10179	86	10	a	a	DET
easat-10179	86	11	bachelor	bachelor	NOUN
easat-10179	86	12	’s	’s	PART
easat-10179	86	13	degree	degree	NOUN
easat-10179	86	14	,	,	PUNCT
easat-10179	86	15	11.2	11.2	NUM
easat-10179	86	16	%	%	NOUN
easat-10179	86	17	had	have	VERB
easat-10179	86	18	postgraduate	postgraduate	NOUN
easat-10179	86	19	qualifications	qualification	NOUN
easat-10179	86	20	,	,	PUNCT
easat-10179	86	21	and	and	CCONJ
easat-10179	86	22	10.2	10.2	NUM
easat-10179	86	23	%	%	NOUN
easat-10179	86	24	possessed	possess	VERB
easat-10179	86	25	an	an	DET
easat-10179	86	26	associate	associate	ADJ
easat-10179	86	27	degree	degree	NOUN
easat-10179	86	28	,	,	PUNCT
easat-10179	86	29	with	with	ADP
easat-10179	86	30	no	no	DET
easat-10179	86	31	participants	participant	NOUN
easat-10179	86	32	classified	classify	VERB
easat-10179	86	33	in	in	ADP
easat-10179	86	34	the	the	DET
easat-10179	86	35	“	"	PUNCT
easat-10179	86	36	other	other	ADJ
easat-10179	86	37	”	"	PUNCT
easat-10179	86	38	category	category	NOUN
easat-10179	86	39	.	.	PUNCT
easat-10179	87	1	this	this	DET
easat-10179	87	2	relatively	relatively	ADV
easat-10179	87	3	homogeneous	homogeneous	ADJ
easat-10179	87	4	and	and	CCONJ
easat-10179	87	5	high	high	ADJ
easat-10179	87	6	level	level	NOUN
easat-10179	87	7	of	of	ADP
easat-10179	87	8	education	education	NOUN
easat-10179	87	9	contributes	contribute	VERB
easat-10179	87	10	to	to	ADP
easat-10179	87	11	the	the	DET
easat-10179	87	12	reliability	reliability	NOUN
easat-10179	87	13	of	of	ADP
easat-10179	87	14	the	the	DET
easat-10179	87	15	collected	collect	VERB
easat-10179	87	16	data	datum	NOUN
easat-10179	87	17	and	and	CCONJ
easat-10179	87	18	enhances	enhance	VERB
easat-10179	87	19	the	the	DET
easat-10179	87	20	validity	validity	NOUN
easat-10179	87	21	of	of	ADP
easat-10179	87	22	perceptions	perception	NOUN
easat-10179	87	23	regarding	regard	VERB
easat-10179	87	24	the	the	DET
easat-10179	87	25	application	application	NOUN
easat-10179	87	26	of	of	ADP
easat-10179	87	27	management	management	NOUN
easat-10179	87	28	accounting	accounting	NOUN
easat-10179	87	29	tools	tool	NOUN
easat-10179	87	30	.	.	PUNCT
easat-10179	88	1	with	with	ADP
easat-10179	88	2	respect	respect	NOUN
easat-10179	88	3	to	to	ADP
easat-10179	88	4	tenure	tenure	NOUN
easat-10179	88	5	,	,	PUNCT
easat-10179	88	6	the	the	DET
easat-10179	88	7	majority	majority	NOUN
easat-10179	88	8	of	of	ADP
easat-10179	88	9	respondents	respondent	NOUN
easat-10179	88	10	had	have	AUX
easat-10179	88	11	worked	work	VERB
easat-10179	88	12	in	in	ADP
easat-10179	88	13	their	their	PRON
easat-10179	88	14	current	current	ADJ
easat-10179	88	15	enterprises	enterprise	NOUN
easat-10179	88	16	for	for	ADP
easat-10179	88	17	3–5	3–5	NUM
easat-10179	88	18	years	year	NOUN
easat-10179	88	19	(	(	PUNCT
easat-10179	88	20	68.5	68.5	NUM
easat-10179	88	21	%	%	NOUN
easat-10179	88	22	)	)	PUNCT
easat-10179	88	23	,	,	PUNCT
easat-10179	88	24	followed	follow	VERB
easat-10179	88	25	by	by	ADP
easat-10179	88	26	6–10	6–10	NOUN
easat-10179	88	27	years	year	NOUN
easat-10179	88	28	(	(	PUNCT
easat-10179	88	29	19.8	19.8	NUM
easat-10179	88	30	%	%	NOUN
easat-10179	88	31	)	)	PUNCT
easat-10179	88	32	,	,	PUNCT
easat-10179	88	33	and	and	CCONJ
easat-10179	88	34	over	over	ADP
easat-10179	88	35	10	10	NUM
easat-10179	88	36	years	year	NOUN
easat-10179	88	37	(	(	PUNCT
easat-10179	88	38	11.7	11.7	NUM
easat-10179	88	39	%	%	NOUN
easat-10179	88	40	)	)	PUNCT
easat-10179	88	41	.	.	PUNCT
easat-10179	89	1	this	this	DET
easat-10179	89	2	distribution	distribution	NOUN
easat-10179	89	3	demonstrates	demonstrate	VERB
easat-10179	89	4	that	that	SCONJ
easat-10179	89	5	most	most	ADJ
easat-10179	89	6	participants	participant	NOUN
easat-10179	89	7	possessed	possess	VERB
easat-10179	89	8	sufficient	sufficient	ADJ
easat-10179	89	9	practical	practical	ADJ
easat-10179	89	10	experience	experience	NOUN
easat-10179	89	11	within	within	ADP
easat-10179	89	12	their	their	PRON
easat-10179	89	13	organizations	organization	NOUN
easat-10179	89	14	to	to	PART
easat-10179	89	15	provide	provide	VERB
easat-10179	89	16	objective	objective	ADJ
easat-10179	89	17	assessments	assessment	NOUN
easat-10179	89	18	of	of	ADP
easat-10179	89	19	the	the	DET
easat-10179	89	20	adoption	adoption	NOUN
easat-10179	89	21	of	of	ADP
easat-10179	89	22	management	management	NOUN
easat-10179	89	23	accounting	accounting	NOUN
easat-10179	89	24	methods	method	NOUN
easat-10179	89	25	and	and	CCONJ
easat-10179	89	26	tools	tool	NOUN
easat-10179	89	27	in	in	ADP
easat-10179	89	28	practice	practice	NOUN
easat-10179	89	29	.	.	PUNCT
easat-10179	90	1	to	to	PART
easat-10179	90	2	evaluate	evaluate	VERB
easat-10179	90	3	the	the	DET
easat-10179	90	4	current	current	ADJ
easat-10179	90	5	state	state	NOUN
easat-10179	90	6	of	of	ADP
easat-10179	90	7	management	management	NOUN
easat-10179	90	8	accounting	accounting	NOUN
easat-10179	90	9	practices	practice	NOUN
easat-10179	90	10	and	and	CCONJ
easat-10179	90	11	to	to	PART
easat-10179	90	12	examine	examine	VERB
easat-10179	90	13	the	the	DET
easat-10179	90	14	differences	difference	NOUN
easat-10179	90	15	in	in	ADP
easat-10179	90	16	management	management	NOUN
easat-10179	90	17	accounting	accounting	NOUN
easat-10179	90	18	implementation	implementation	NOUN
easat-10179	90	19	across	across	ADP
easat-10179	90	20	enterprises	enterprise	NOUN
easat-10179	90	21	of	of	ADP
easat-10179	90	22	varying	vary	VERB
easat-10179	90	23	sizes	size	NOUN
easat-10179	90	24	within	within	ADP
easat-10179	90	25	vietnam	vietnam	PROPN
easat-10179	90	26	’s	’s	PART
easat-10179	90	27	labor	labor	NOUN
easat-10179	90	28	export	export	NOUN
easat-10179	90	29	sector	sector	NOUN
easat-10179	90	30	,	,	PUNCT
easat-10179	90	31	the	the	DET
easat-10179	90	32	author	author	NOUN
easat-10179	90	33	employed	employ	VERB
easat-10179	90	34	spss	spss	PROPN
easat-10179	90	35	version	version	PROPN
easat-10179	90	36	26	26	NUM
easat-10179	90	37	to	to	PART
easat-10179	90	38	compute	compute	VERB
easat-10179	90	39	mean	mean	ADJ
easat-10179	90	40	values	value	NOUN
easat-10179	90	41	,	,	PUNCT
easat-10179	90	42	standard	standard	ADJ
easat-10179	90	43	deviations	deviation	NOUN
easat-10179	90	44	,	,	PUNCT
easat-10179	90	45	and	and	CCONJ
easat-10179	90	46	conducted	conduct	VERB
easat-10179	90	47	post	post	ADJ
easat-10179	90	48	-	-	ADJ
easat-10179	90	49	hoc	hoc	ADJ
easat-10179	90	50	tests	test	NOUN
easat-10179	90	51	of	of	ADP
easat-10179	90	52	differences	difference	NOUN
easat-10179	90	53	using	use	VERB
easat-10179	90	54	tukey	tukey	PROPN
easat-10179	90	55	’s	’s	PART
easat-10179	90	56	hsd	hsd	NOUN
easat-10179	90	57	.	.	PUNCT
easat-10179	91	1	4	4	X
easat-10179	91	2	.	.	X
easat-10179	91	3	result	result	VERB
easat-10179	91	4	4.1	4.1	NUM
easat-10179	91	5	.	.	PUNCT
easat-10179	92	1	the	the	DET
easat-10179	92	2	current	current	ADJ
easat-10179	92	3	state	state	NOUN
easat-10179	92	4	of	of	ADP
easat-10179	92	5	management	management	NOUN
easat-10179	92	6	accounting	accounting	NOUN
easat-10179	92	7	practices	practice	NOUN
easat-10179	92	8	in	in	ADP
easat-10179	92	9	vietnamese	vietnamese	ADJ
easat-10179	92	10	labor	labor	NOUN
easat-10179	92	11	export	export	NOUN
easat-10179	92	12	enterprises	enterprise	NOUN
easat-10179	92	13	the	the	DET
easat-10179	92	14	analysis	analysis	NOUN
easat-10179	92	15	of	of	ADP
easat-10179	92	16	management	management	NOUN
easat-10179	92	17	accounting	accounting	NOUN
easat-10179	92	18	practices	practice	NOUN
easat-10179	92	19	in	in	ADP
easat-10179	92	20	vietnamese	vietnamese	ADJ
easat-10179	92	21	labor	labor	NOUN
easat-10179	92	22	export	export	NOUN
easat-10179	92	23	enterprises	enterprise	NOUN
easat-10179	92	24	is	be	AUX
easat-10179	92	25	approached	approach	VERB
easat-10179	92	26	through	through	ADP
easat-10179	92	27	three	three	NUM
easat-10179	92	28	core	core	NOUN
easat-10179	92	29	dimensions	dimension	NOUN
easat-10179	92	30	:	:	PUNCT
easat-10179	92	31	(	(	PUNCT
easat-10179	92	32	i	i	NOUN
easat-10179	92	33	)	)	PUNCT
easat-10179	92	34	cost	cost	VERB
easat-10179	92	35	determination	determination	NOUN
easat-10179	92	36	methods	method	NOUN
easat-10179	92	37	;	;	PUNCT
easat-10179	92	38	(	(	PUNCT
easat-10179	92	39	ii	ii	NOUN
easat-10179	92	40	)	)	PUNCT
easat-10179	92	41	budgeting	budgeting	NOUN
easat-10179	92	42	practices	practice	NOUN
easat-10179	92	43	;	;	PUNCT
easat-10179	92	44	and	and	CCONJ
easat-10179	92	45	(	(	PUNCT
easat-10179	92	46	iii	iii	X
easat-10179	92	47	)	)	PUNCT
easat-10179	92	48	the	the	DET
easat-10179	92	49	analysis	analysis	NOUN
easat-10179	92	50	and	and	CCONJ
easat-10179	92	51	utilization	utilization	NOUN
easat-10179	92	52	of	of	ADP
easat-10179	92	53	information	information	NOUN
easat-10179	92	54	for	for	ADP
easat-10179	92	55	decision	decision	NOUN
easat-10179	92	56	-	-	PUNCT
easat-10179	92	57	making	make	VERB
easat-10179	92	58	purposes	purpose	NOUN
easat-10179	92	59	.	.	PUNCT
easat-10179	93	1	the	the	DET
easat-10179	93	2	survey	survey	NOUN
easat-10179	93	3	results	result	VERB
easat-10179	93	4	on	on	ADP
easat-10179	93	5	the	the	DET
easat-10179	93	6	extent	extent	NOUN
easat-10179	93	7	of	of	ADP
easat-10179	93	8	cost	cost	NOUN
easat-10179	93	9	determination	determination	NOUN
easat-10179	93	10	methods	method	NOUN
easat-10179	93	11	applied	apply	VERB
easat-10179	93	12	in	in	ADP
easat-10179	93	13	labor	labor	NOUN
easat-10179	93	14	export	export	NOUN
easat-10179	93	15	enterprises	enterprise	NOUN
easat-10179	93	16	reveal	reveal	VERB
easat-10179	93	17	substantial	substantial	ADJ
easat-10179	93	18	differences	difference	NOUN
easat-10179	93	19	across	across	ADP
easat-10179	93	20	approaches	approach	NOUN
easat-10179	93	21	.	.	PUNCT
easat-10179	94	1	specifically	specifically	ADV
easat-10179	94	2	,	,	PUNCT
easat-10179	94	3	the	the	DET
easat-10179	94	4	full	full	ADJ
easat-10179	94	5	costing	costing	NOUN
easat-10179	94	6	method	method	NOUN
easat-10179	94	7	(	(	PUNCT
easat-10179	94	8	including	include	VERB
easat-10179	94	9	direct	direct	ADJ
easat-10179	94	10	material	material	NOUN
easat-10179	94	11	costs	cost	NOUN
easat-10179	94	12	,	,	PUNCT
easat-10179	94	13	direct	direct	ADJ
easat-10179	94	14	labor	labor	NOUN
easat-10179	94	15	costs	cost	NOUN
easat-10179	94	16	,	,	PUNCT
easat-10179	94	17	and	and	CCONJ
easat-10179	94	18	manufacturing	manufacturing	NOUN
easat-10179	94	19	overheads	overhead	NOUN
easat-10179	94	20	)	)	PUNCT
easat-10179	94	21	recorded	record	VERB
easat-10179	94	22	the	the	DET
easat-10179	94	23	highest	high	ADJ
easat-10179	94	24	mean	mean	ADJ
easat-10179	94	25	score	score	NOUN
easat-10179	94	26	(	(	PUNCT
easat-10179	94	27	mean	mean	NOUN
easat-10179	94	28	=	=	SYM
easat-10179	94	29	4.86	4.86	NUM
easat-10179	94	30	;	;	PUNCT
easat-10179	95	1	sd	sd	ADP
easat-10179	95	2	=	=	NOUN
easat-10179	95	3	0.350	0.350	NUM
easat-10179	95	4	)	)	PUNCT
easat-10179	95	5	,	,	PUNCT
easat-10179	95	6	indicating	indicate	VERB
easat-10179	95	7	its	its	PRON
easat-10179	95	8	widespread	widespread	ADJ
easat-10179	95	9	adoption	adoption	NOUN
easat-10179	95	10	and	and	CCONJ
easat-10179	95	11	a	a	DET
easat-10179	95	12	high	high	ADJ
easat-10179	95	13	level	level	NOUN
easat-10179	95	14	of	of	ADP
easat-10179	95	15	consensus	consensus	NOUN
easat-10179	95	16	among	among	ADP
easat-10179	95	17	1673	1673	NUM
easat-10179	95	18	edelweiss	edelweiss	PROPN
easat-10179	95	19	applied	apply	VERB
easat-10179	95	20	science	science	NOUN
easat-10179	95	21	and	and	CCONJ
easat-10179	95	22	technology	technology	NOUN
easat-10179	95	23	issn	issn	PROPN
easat-10179	95	24	:	:	PUNCT
easat-10179	95	25	2576	2576	NUM
easat-10179	95	26	-	-	SYM
easat-10179	95	27	8484	8484	NUM
easat-10179	95	28	vol	vol	NOUN
easat-10179	95	29	.	.	PROPN
easat-10179	96	1	9	9	NUM
easat-10179	96	2	,	,	PUNCT
easat-10179	96	3	no	no	INTJ
easat-10179	96	4	.	.	NOUN
easat-10179	96	5	9	9	NUM
easat-10179	96	6	:	:	SYM
easat-10179	96	7	1669	1669	NUM
easat-10179	96	8	-	-	SYM
easat-10179	96	9	1678	1678	NUM
easat-10179	96	10	,	,	PUNCT
easat-10179	96	11	2025	2025	NUM
easat-10179	96	12	doi	doi	NOUN
easat-10179	96	13	:	:	PUNCT
easat-10179	96	14	10.55214/2576	10.55214/2576	NUM
easat-10179	96	15	-	-	SYM
easat-10179	96	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	96	17	©	©	PROPN
easat-10179	96	18	2025	2025	NUM
easat-10179	96	19	by	by	ADP
easat-10179	96	20	the	the	DET
easat-10179	96	21	authors	author	NOUN
easat-10179	96	22	;	;	PUNCT
easat-10179	96	23	licensee	licensee	PROPN
easat-10179	96	24	learning	learning	PROPN
easat-10179	96	25	gate	gate	PROPN
easat-10179	96	26	respondents	respondent	NOUN
easat-10179	96	27	.	.	PUNCT
easat-10179	97	1	in	in	ADP
easat-10179	97	2	contrast	contrast	NOUN
easat-10179	97	3	,	,	PUNCT
easat-10179	97	4	modern	modern	ADJ
easat-10179	97	5	approaches	approach	NOUN
easat-10179	97	6	such	such	ADJ
easat-10179	97	7	as	as	ADP
easat-10179	97	8	standard	standard	ADJ
easat-10179	97	9	costing	costing	NOUN
easat-10179	97	10	(	(	PUNCT
easat-10179	97	11	mean	mean	NOUN
easat-10179	97	12	=	=	SYM
easat-10179	97	13	2.38	2.38	NUM
easat-10179	97	14	;	;	PUNCT
easat-10179	97	15	sd	sd	ADP
easat-10179	97	16	=	=	PROPN
easat-10179	97	17	0.632	0.632	NUM
easat-10179	97	18	)	)	PUNCT
easat-10179	97	19	,	,	PUNCT
easat-10179	97	20	target	target	NOUN
easat-10179	97	21	costing	costing	NOUN
easat-10179	97	22	(	(	PUNCT
easat-10179	97	23	mean	mean	NOUN
easat-10179	97	24	=	=	SYM
easat-10179	97	25	2.78	2.78	NUM
easat-10179	97	26	;	;	PUNCT
easat-10179	97	27	sd	sd	ADP
easat-10179	97	28	=	=	SYM
easat-10179	97	29	0.713	0.713	NUM
easat-10179	97	30	)	)	PUNCT
easat-10179	97	31	,	,	PUNCT
easat-10179	97	32	and	and	CCONJ
easat-10179	97	33	activity	activity	NOUN
easat-10179	97	34	-	-	PUNCT
easat-10179	97	35	based	base	VERB
easat-10179	97	36	costing	costing	NOUN
easat-10179	97	37	(	(	PUNCT
easat-10179	97	38	mean	mean	NOUN
easat-10179	97	39	=	=	SYM
easat-10179	97	40	2.20	2.20	NUM
easat-10179	97	41	;	;	PUNCT
easat-10179	97	42	sd	sd	ADP
easat-10179	97	43	=	=	SYM
easat-10179	97	44	0.571	0.571	NUM
easat-10179	97	45	)	)	PUNCT
easat-10179	97	46	reported	report	VERB
easat-10179	97	47	considerably	considerably	ADV
easat-10179	97	48	lower	low	ADJ
easat-10179	97	49	mean	mean	ADJ
easat-10179	97	50	values	value	NOUN
easat-10179	97	51	.	.	PUNCT
easat-10179	98	1	furthermore	furthermore	ADV
easat-10179	98	2	,	,	PUNCT
easat-10179	98	3	the	the	DET
easat-10179	98	4	higher	high	ADJ
easat-10179	98	5	standard	standard	ADJ
easat-10179	98	6	deviations	deviation	NOUN
easat-10179	98	7	associated	associate	VERB
easat-10179	98	8	with	with	ADP
easat-10179	98	9	these	these	DET
easat-10179	98	10	methods	method	NOUN
easat-10179	98	11	reflect	reflect	VERB
easat-10179	98	12	the	the	DET
easat-10179	98	13	divergence	divergence	NOUN
easat-10179	98	14	in	in	ADP
easat-10179	98	15	awareness	awareness	NOUN
easat-10179	98	16	and	and	CCONJ
easat-10179	98	17	understanding	understanding	NOUN
easat-10179	98	18	among	among	ADP
easat-10179	98	19	enterprises	enterprise	NOUN
easat-10179	98	20	.	.	PUNCT
easat-10179	99	1	these	these	DET
easat-10179	99	2	findings	finding	NOUN
easat-10179	99	3	suggest	suggest	VERB
easat-10179	99	4	that	that	SCONJ
easat-10179	99	5	,	,	PUNCT
easat-10179	99	6	although	although	SCONJ
easat-10179	99	7	modern	modern	ADJ
easat-10179	99	8	costing	costing	NOUN
easat-10179	99	9	techniques	technique	NOUN
easat-10179	99	10	hold	hold	VERB
easat-10179	99	11	significant	significant	ADJ
easat-10179	99	12	potential	potential	NOUN
easat-10179	99	13	for	for	ADP
easat-10179	99	14	enhancing	enhance	VERB
easat-10179	99	15	cost	cost	NOUN
easat-10179	99	16	management	management	NOUN
easat-10179	99	17	effectiveness	effectiveness	NOUN
easat-10179	99	18	,	,	PUNCT
easat-10179	99	19	broader	broad	ADJ
easat-10179	99	20	adoption	adoption	NOUN
easat-10179	99	21	requires	require	VERB
easat-10179	99	22	additional	additional	ADJ
easat-10179	99	23	training	training	NOUN
easat-10179	99	24	programs	program	NOUN
easat-10179	99	25	and	and	CCONJ
easat-10179	99	26	institutional	institutional	ADJ
easat-10179	99	27	support	support	NOUN
easat-10179	99	28	to	to	PART
easat-10179	99	29	facilitate	facilitate	VERB
easat-10179	99	30	enterprises	enterprise	NOUN
easat-10179	99	31	’	'	PUNCT
easat-10179	99	32	access	access	NOUN
easat-10179	99	33	and	and	CCONJ
easat-10179	99	34	practical	practical	ADJ
easat-10179	99	35	application	application	NOUN
easat-10179	99	36	.	.	PUNCT
easat-10179	100	1	table	table	NOUN
easat-10179	100	2	1	1	NUM
easat-10179	100	3	.	.	PUNCT
easat-10179	101	1	evaluation	evaluation	NOUN
easat-10179	101	2	results	result	NOUN
easat-10179	101	3	on	on	ADP
easat-10179	101	4	the	the	DET
easat-10179	101	5	extent	extent	NOUN
easat-10179	101	6	of	of	ADP
easat-10179	101	7	costing	cost	VERB
easat-10179	101	8	methods	method	NOUN
easat-10179	101	9	application	application	NOUN
easat-10179	101	10	.	.	PUNCT
easat-10179	102	1	evaluation	evaluation	NOUN
easat-10179	102	2	criteria	criterion	NOUN
easat-10179	102	3	mean	mean	VERB
easat-10179	102	4	sd	sd	ADP
easat-10179	102	5	evaluation	evaluation	NOUN
easat-10179	102	6	results	result	NOUN
easat-10179	102	7	on	on	ADP
easat-10179	102	8	the	the	DET
easat-10179	102	9	level	level	NOUN
easat-10179	102	10	of	of	ADP
easat-10179	102	11	application	application	NOUN
easat-10179	102	12	of	of	ADP
easat-10179	102	13	costing	cost	VERB
easat-10179	102	14	methods	method	NOUN
easat-10179	102	15	1	1	NUM
easat-10179	102	16	.	.	PUNCT
easat-10179	103	1	full	full	ADJ
easat-10179	103	2	costing	costing	NOUN
easat-10179	103	3	method	method	NOUN
easat-10179	103	4	(	(	PUNCT
easat-10179	103	5	cptb	cptb	NOUN
easat-10179	103	6	)	)	PUNCT
easat-10179	103	7	4.86	4.86	NUM
easat-10179	103	8	0.350	0.350	NUM
easat-10179	103	9	2	2	NUM
easat-10179	103	10	.	.	PUNCT
easat-10179	103	11	variable	variable	ADJ
easat-10179	103	12	costing	costing	NOUN
easat-10179	103	13	method	method	NOUN
easat-10179	103	14	(	(	PUNCT
easat-10179	103	15	cpbd	cpbd	NOUN
easat-10179	103	16	)	)	PUNCT
easat-10179	103	17	4.37	4.37	NUM
easat-10179	103	18	0.621	0.621	NUM
easat-10179	103	19	3	3	NUM
easat-10179	103	20	.	.	PUNCT
easat-10179	103	21	standard	standard	ADJ
easat-10179	103	22	costing	costing	NOUN
easat-10179	103	23	method	method	NOUN
easat-10179	103	24	(	(	PUNCT
easat-10179	103	25	cpdm	cpdm	PROPN
easat-10179	103	26	)	)	PUNCT
easat-10179	103	27	2.38	2.38	NUM
easat-10179	103	28	0.632	0.632	NUM
easat-10179	103	29	4	4	NUM
easat-10179	103	30	.	.	PUNCT
easat-10179	103	31	target	target	NOUN
easat-10179	103	32	costing	costing	NOUN
easat-10179	103	33	method	method	NOUN
easat-10179	103	34	(	(	PUNCT
easat-10179	103	35	cptc	cptc	NOUN
easat-10179	103	36	)	)	PUNCT
easat-10179	103	37	2.78	2.78	NUM
easat-10179	103	38	0.713	0.713	NUM
easat-10179	103	39	5	5	NUM
easat-10179	103	40	.	.	PUNCT
easat-10179	104	1	activity	activity	NOUN
easat-10179	104	2	-	-	PUNCT
easat-10179	104	3	based	base	VERB
easat-10179	104	4	costing	costing	NOUN
easat-10179	104	5	method	method	NOUN
easat-10179	104	6	(	(	PUNCT
easat-10179	104	7	abc	abc	PROPN
easat-10179	104	8	)	)	PUNCT
easat-10179	104	9	2.20	2.20	NUM
easat-10179	104	10	0.571	0.571	NUM
easat-10179	104	11	evaluation	evaluation	NOUN
easat-10179	104	12	results	result	NOUN
easat-10179	104	13	on	on	ADP
easat-10179	104	14	the	the	DET
easat-10179	104	15	extent	extent	NOUN
easat-10179	104	16	of	of	ADP
easat-10179	104	17	budgeting	budgeting	NOUN
easat-10179	104	18	practices	practice	NOUN
easat-10179	104	19	6	6	NUM
easat-10179	104	20	.	.	PUNCT
easat-10179	105	1	production	production	NOUN
easat-10179	105	2	budgeting	budgeting	NOUN
easat-10179	105	3	(	(	PUNCT
easat-10179	105	4	budgeting	budget	VERB
easat-10179	105	5	for	for	ADP
easat-10179	105	6	the	the	DET
easat-10179	105	7	number	number	NOUN
easat-10179	105	8	of	of	ADP
easat-10179	105	9	recruited	recruit	VERB
easat-10179	105	10	workers	worker	NOUN
easat-10179	105	11	)	)	PUNCT
easat-10179	105	12	(	(	PUNCT
easat-10179	105	13	dtsx	dtsx	NOUN
easat-10179	105	14	)	)	PUNCT
easat-10179	105	15	3.98	3.98	NUM
easat-10179	105	16	0.462	0.462	NUM
easat-10179	105	17	7	7	NUM
easat-10179	105	18	.	.	PUNCT
easat-10179	106	1	cost	cost	NOUN
easat-10179	106	2	budgeting	budgeting	NOUN
easat-10179	106	3	(	(	PUNCT
easat-10179	106	4	labor	labor	NOUN
easat-10179	106	5	costs	cost	NOUN
easat-10179	106	6	,	,	PUNCT
easat-10179	106	7	market	market	NOUN
easat-10179	106	8	costs	cost	NOUN
easat-10179	106	9	,	,	PUNCT
easat-10179	106	10	etc	etc	X
easat-10179	106	11	.	.	X
easat-10179	106	12	)	)	PUNCT
easat-10179	107	1	(	(	PUNCT
easat-10179	107	2	dtcp	dtcp	PROPN
easat-10179	107	3	)	)	PUNCT
easat-10179	107	4	3.91	3.91	NUM
easat-10179	107	5	0.486	0.486	NUM
easat-10179	107	6	8	8	NUM
easat-10179	107	7	.	.	PUNCT
easat-10179	108	1	sales	sale	NOUN
easat-10179	108	2	budgeting	budgeting	NOUN
easat-10179	108	3	(	(	PUNCT
easat-10179	108	4	dttt	dttt	PROPN
easat-10179	108	5	)	)	PUNCT
easat-10179	108	6	3.31	3.31	NUM
easat-10179	108	7	0.870	0.870	NUM
easat-10179	108	8	9	9	NUM
easat-10179	108	9	.	.	PUNCT
easat-10179	109	1	cash	cash	NOUN
easat-10179	109	2	budgeting	budgeting	NOUN
easat-10179	109	3	(	(	PUNCT
easat-10179	109	4	dtt	dtt	NOUN
easat-10179	109	5	)	)	PUNCT
easat-10179	109	6	4.13	4.13	NUM
easat-10179	109	7	0.518	0.518	NUM
easat-10179	109	8	10	10	NUM
easat-10179	109	9	.	.	PUNCT
easat-10179	110	1	financial	financial	ADJ
easat-10179	110	2	statement	statement	NOUN
easat-10179	110	3	budget	budget	NOUN
easat-10179	110	4	(	(	PUNCT
easat-10179	110	5	dtbctc	dtbctc	PROPN
easat-10179	110	6	)	)	PUNCT
easat-10179	110	7	2.63	2.63	NUM
easat-10179	110	8	0.755	0.755	NUM
easat-10179	110	9	evaluation	evaluation	NOUN
easat-10179	110	10	of	of	ADP
easat-10179	110	11	the	the	DET
easat-10179	110	12	use	use	NOUN
easat-10179	110	13	of	of	ADP
easat-10179	110	14	information	information	NOUN
easat-10179	110	15	for	for	ADP
easat-10179	110	16	decision	decision	NOUN
easat-10179	110	17	-	-	PUNCT
easat-10179	110	18	making	make	VERB
easat-10179	110	19	11	11	NUM
easat-10179	110	20	.	.	PUNCT
easat-10179	111	1	variance	variance	NOUN
easat-10179	111	2	analysis	analysis	NOUN
easat-10179	111	3	of	of	ADP
easat-10179	111	4	costs	cost	NOUN
easat-10179	111	5	(	(	PUNCT
easat-10179	111	6	ptcl	ptcl	PROPN
easat-10179	111	7	)	)	PUNCT
easat-10179	111	8	2.40	2.40	NUM
easat-10179	111	9	0.652	0.652	NUM
easat-10179	111	10	12	12	NUM
easat-10179	111	11	.	.	PUNCT
easat-10179	112	1	evaluation	evaluation	NOUN
easat-10179	112	2	using	use	VERB
easat-10179	112	3	non	non	ADJ
easat-10179	112	4	-	-	ADJ
easat-10179	112	5	financial	financial	ADJ
easat-10179	112	6	performance	performance	NOUN
easat-10179	112	7	measures	measure	NOUN
easat-10179	112	8	(	(	PUNCT
easat-10179	112	9	e.g.	e.g.	ADV
easat-10179	112	10	,	,	PUNCT
easat-10179	112	11	workers	worker	NOUN
easat-10179	112	12	’	'	PUNCT
easat-10179	112	13	needs	need	NOUN
easat-10179	112	14	,	,	PUNCT
easat-10179	112	15	priorities	priority	NOUN
easat-10179	112	16	of	of	ADP
easat-10179	112	17	embassies	embassy	NOUN
easat-10179	112	18	,	,	PUNCT
easat-10179	112	19	assessments	assessment	NOUN
easat-10179	112	20	of	of	ADP
easat-10179	112	21	overseas	overseas	ADJ
easat-10179	112	22	employers	employer	NOUN
easat-10179	112	23	regarding	regard	VERB
easat-10179	112	24	the	the	DET
easat-10179	112	25	firm	firm	NOUN
easat-10179	112	26	’s	’s	PART
easat-10179	112	27	labor	labor	NOUN
easat-10179	112	28	export	export	NOUN
easat-10179	112	29	activities	activity	NOUN
easat-10179	112	30	,	,	PUNCT
easat-10179	112	31	and	and	CCONJ
easat-10179	112	32	the	the	DET
easat-10179	112	33	effectiveness	effectiveness	NOUN
easat-10179	112	34	in	in	ADP
easat-10179	112	35	resolving	resolve	VERB
easat-10179	112	36	issues	issue	NOUN
easat-10179	112	37	faced	face	VERB
easat-10179	112	38	by	by	ADP
easat-10179	112	39	workers	worker	NOUN
easat-10179	112	40	abroad	abroad	ADV
easat-10179	112	41	)	)	PUNCT
easat-10179	112	42	(	(	PUNCT
easat-10179	112	43	tdptc	tdptc	ADJ
easat-10179	112	44	)	)	PUNCT
easat-10179	112	45	2.66	2.66	NUM
easat-10179	112	46	0.736	0.736	NUM
easat-10179	112	47	13	13	NUM
easat-10179	112	48	.	.	PUNCT
easat-10179	113	1	responsibility	responsibility	NOUN
easat-10179	113	2	accounting	accounting	NOUN
easat-10179	113	3	(	(	PUNCT
easat-10179	113	4	delegation	delegation	NOUN
easat-10179	113	5	of	of	ADP
easat-10179	113	6	authority	authority	NOUN
easat-10179	113	7	within	within	ADP
easat-10179	113	8	the	the	DET
easat-10179	113	9	enterprise	enterprise	NOUN
easat-10179	113	10	,	,	PUNCT
easat-10179	113	11	empowerment	empowerment	NOUN
easat-10179	113	12	of	of	ADP
easat-10179	113	13	divisional	divisional	ADJ
easat-10179	113	14	managers	manager	NOUN
easat-10179	113	15	,	,	PUNCT
easat-10179	113	16	and	and	CCONJ
easat-10179	113	17	evaluation	evaluation	NOUN
easat-10179	113	18	of	of	ADP
easat-10179	113	19	their	their	PRON
easat-10179	113	20	performance	performance	NOUN
easat-10179	113	21	)	)	PUNCT
easat-10179	113	22	(	(	PUNCT
easat-10179	113	23	kttn	kttn	NOUN
easat-10179	113	24	)	)	PUNCT
easat-10179	113	25	2.90	2.90	NUM
easat-10179	113	26	0.577	0.577	NUM
easat-10179	113	27	14	14	NUM
easat-10179	113	28	.	.	PUNCT
easat-10179	114	1	cost	cost	NOUN
easat-10179	114	2	–	–	PUNCT
easat-10179	114	3	volume	volume	NOUN
easat-10179	114	4	–	–	PUNCT
easat-10179	114	5	profit	profit	NOUN
easat-10179	114	6	analysis	analysis	NOUN
easat-10179	114	7	(	(	PUNCT
easat-10179	114	8	break	break	NOUN
easat-10179	114	9	-	-	PUNCT
easat-10179	114	10	even	even	ADV
easat-10179	114	11	analysis	analysis	NOUN
easat-10179	114	12	,	,	PUNCT
easat-10179	114	13	determination	determination	NOUN
easat-10179	114	14	of	of	ADP
easat-10179	114	15	output	output	NOUN
easat-10179	114	16	based	base	VERB
easat-10179	114	17	on	on	ADP
easat-10179	114	18	target	target	NOUN
easat-10179	114	19	profit	profit	NOUN
easat-10179	114	20	,	,	PUNCT
easat-10179	114	21	etc	etc	X
easat-10179	114	22	.	.	X
easat-10179	114	23	)	)	PUNCT
easat-10179	115	1	(	(	PUNCT
easat-10179	115	2	cvp	cvp	NOUN
easat-10179	115	3	)	)	PUNCT
easat-10179	115	4	3.47	3.47	NUM
easat-10179	115	5	0.602	0.602	NUM
easat-10179	115	6	15	15	NUM
easat-10179	115	7	.	.	PUNCT
easat-10179	116	1	customer	customer	NOUN
easat-10179	116	2	and	and	CCONJ
easat-10179	116	3	market	market	NOUN
easat-10179	116	4	profitability	profitability	NOUN
easat-10179	116	5	analysis	analysis	NOUN
easat-10179	116	6	(	(	PUNCT
easat-10179	116	7	ptlnkh	ptlnkh	ADV
easat-10179	116	8	)	)	PUNCT
easat-10179	116	9	4.10	4.10	NUM
easat-10179	116	10	0.495	0.495	NUM
easat-10179	116	11	16	16	NUM
easat-10179	116	12	.	.	PUNCT
easat-10179	117	1	product	product	NOUN
easat-10179	117	2	life	life	NOUN
easat-10179	117	3	cycle	cycle	NOUN
easat-10179	117	4	analysis	analysis	NOUN
easat-10179	117	5	(	(	PUNCT
easat-10179	117	6	ptvd	ptvd	NOUN
easat-10179	117	7	)	)	PUNCT
easat-10179	117	8	2.77	2.77	NUM
easat-10179	117	9	0.690	0.690	NUM
easat-10179	117	10	17	17	NUM
easat-10179	117	11	.	.	PUNCT
easat-10179	118	1	competitive	competitive	ADJ
easat-10179	118	2	positioning	positioning	NOUN
easat-10179	118	3	analysis	analysis	NOUN
easat-10179	118	4	(	(	PUNCT
easat-10179	118	5	ptvt	ptvt	PROPN
easat-10179	118	6	)	)	PUNCT
easat-10179	118	7	3.08	3.08	NUM
easat-10179	118	8	0.791	0.791	NUM
easat-10179	118	9	source	source	NOUN
easat-10179	118	10	:	:	PUNCT
easat-10179	118	11	data	datum	NOUN
easat-10179	118	12	analysis	analysis	NOUN
easat-10179	118	13	results	result	NOUN
easat-10179	118	14	from	from	ADP
easat-10179	118	15	spss	spss	PROPN
easat-10179	118	16	26	26	NUM
easat-10179	118	17	software	software	NOUN
easat-10179	118	18	.	.	PUNCT
easat-10179	119	1	the	the	DET
easat-10179	119	2	analysis	analysis	NOUN
easat-10179	119	3	of	of	ADP
easat-10179	119	4	survey	survey	NOUN
easat-10179	119	5	results	result	NOUN
easat-10179	119	6	regarding	regard	VERB
easat-10179	119	7	the	the	DET
easat-10179	119	8	extent	extent	NOUN
easat-10179	119	9	of	of	ADP
easat-10179	119	10	budgeting	budgeting	ADJ
easat-10179	119	11	practices	practice	NOUN
easat-10179	119	12	in	in	ADP
easat-10179	119	13	enterprises	enterprise	NOUN
easat-10179	119	14	reveals	reveal	VERB
easat-10179	119	15	varying	vary	VERB
easat-10179	119	16	levels	level	NOUN
easat-10179	119	17	of	of	ADP
easat-10179	119	18	emphasis	emphasis	NOUN
easat-10179	119	19	among	among	ADP
easat-10179	119	20	different	different	ADJ
easat-10179	119	21	types	type	NOUN
easat-10179	119	22	of	of	ADP
easat-10179	119	23	budgets	budget	NOUN
easat-10179	119	24	.	.	PUNCT
easat-10179	120	1	among	among	ADP
easat-10179	120	2	the	the	DET
easat-10179	120	3	surveyed	survey	VERB
easat-10179	120	4	items	item	NOUN
easat-10179	120	5	,	,	PUNCT
easat-10179	120	6	cash	cash	NOUN
easat-10179	120	7	budgeting	budgeting	NOUN
easat-10179	120	8	recorded	record	VERB
easat-10179	120	9	the	the	DET
easat-10179	120	10	highest	high	ADJ
easat-10179	120	11	mean	mean	ADJ
easat-10179	120	12	score	score	NOUN
easat-10179	120	13	(	(	PUNCT
easat-10179	120	14	mean	mean	NOUN
easat-10179	120	15	=	=	SYM
easat-10179	120	16	4.13	4.13	NUM
easat-10179	120	17	;	;	PUNCT
easat-10179	120	18	sd	sd	ADP
easat-10179	120	19	=	=	SYM
easat-10179	120	20	0.518	0.518	NUM
easat-10179	120	21	)	)	PUNCT
easat-10179	120	22	,	,	PUNCT
easat-10179	120	23	highlighting	highlight	VERB
easat-10179	120	24	its	its	PRON
easat-10179	120	25	critical	critical	ADJ
easat-10179	120	26	importance	importance	NOUN
easat-10179	120	27	and	and	CCONJ
easat-10179	120	28	the	the	DET
easat-10179	120	29	considerable	considerable	ADJ
easat-10179	120	30	attention	attention	NOUN
easat-10179	120	31	firms	firm	NOUN
easat-10179	120	32	place	place	VERB
easat-10179	120	33	on	on	ADP
easat-10179	120	34	cash	cash	NOUN
easat-10179	120	35	flow	flow	NOUN
easat-10179	120	36	management	management	NOUN
easat-10179	120	37	.	.	PUNCT
easat-10179	121	1	this	this	PRON
easat-10179	121	2	is	be	AUX
easat-10179	121	3	followed	follow	VERB
easat-10179	121	4	by	by	ADP
easat-10179	121	5	production	production	NOUN
easat-10179	121	6	budgeting	budgeting	NOUN
easat-10179	121	7	(	(	PUNCT
easat-10179	121	8	mean	mean	NOUN
easat-10179	121	9	=	=	SYM
easat-10179	121	10	3.98	3.98	NUM
easat-10179	121	11	;	;	PUNCT
easat-10179	121	12	sd	sd	ADP
easat-10179	121	13	=	=	NOUN
easat-10179	121	14	0.462	0.462	NUM
easat-10179	121	15	)	)	PUNCT
easat-10179	121	16	and	and	CCONJ
easat-10179	121	17	cost	cost	NOUN
easat-10179	121	18	budgeting	budgeting	NOUN
easat-10179	121	19	(	(	PUNCT
easat-10179	121	20	mean	mean	NOUN
easat-10179	121	21	=	=	SYM
easat-10179	121	22	3.91	3.91	NUM
easat-10179	121	23	;	;	PUNCT
easat-10179	121	24	sd	sd	ADP
easat-10179	121	25	=	=	NOUN
easat-10179	121	26	0.486	0.486	NUM
easat-10179	121	27	)	)	PUNCT
easat-10179	121	28	,	,	PUNCT
easat-10179	121	29	indicating	indicate	VERB
easat-10179	121	30	that	that	SCONJ
easat-10179	121	31	these	these	DET
easat-10179	121	32	practices	practice	NOUN
easat-10179	121	33	are	be	AUX
easat-10179	121	34	also	also	ADV
easat-10179	121	35	prioritized	prioritize	VERB
easat-10179	121	36	to	to	PART
easat-10179	121	37	ensure	ensure	VERB
easat-10179	121	38	operational	operational	ADJ
easat-10179	121	39	efficiency	efficiency	NOUN
easat-10179	121	40	and	and	CCONJ
easat-10179	121	41	cost	cost	NOUN
easat-10179	121	42	control	control	NOUN
easat-10179	121	43	.	.	PUNCT
easat-10179	122	1	in	in	ADP
easat-10179	122	2	contrast	contrast	NOUN
easat-10179	122	3	,	,	PUNCT
easat-10179	122	4	sales	sale	NOUN
easat-10179	122	5	budgeting	budgeting	NOUN
easat-10179	122	6	shows	show	VERB
easat-10179	122	7	a	a	DET
easat-10179	122	8	lower	low	ADJ
easat-10179	122	9	mean	mean	NOUN
easat-10179	122	10	score	score	NOUN
easat-10179	122	11	(	(	PUNCT
easat-10179	122	12	mean	mean	NOUN
easat-10179	122	13	=	=	SYM
easat-10179	122	14	3.31	3.31	NUM
easat-10179	122	15	;	;	PUNCT
easat-10179	122	16	sd	sd	ADP
easat-10179	122	17	=	=	NOUN
easat-10179	122	18	0.870	0.870	NUM
easat-10179	122	19	)	)	PUNCT
easat-10179	122	20	and	and	CCONJ
easat-10179	122	21	the	the	DET
easat-10179	122	22	highest	high	ADJ
easat-10179	122	23	standard	standard	ADJ
easat-10179	122	24	deviation	deviation	NOUN
easat-10179	122	25	,	,	PUNCT
easat-10179	122	26	suggesting	suggest	VERB
easat-10179	122	27	substantial	substantial	ADJ
easat-10179	122	28	variation	variation	NOUN
easat-10179	122	29	in	in	ADP
easat-10179	122	30	the	the	DET
easat-10179	122	31	extent	extent	NOUN
easat-10179	122	32	of	of	ADP
easat-10179	122	33	adoption	adoption	NOUN
easat-10179	122	34	and	and	CCONJ
easat-10179	122	35	in	in	ADP
easat-10179	122	36	perceptions	perception	NOUN
easat-10179	122	37	of	of	ADP
easat-10179	122	38	its	its	PRON
easat-10179	122	39	role	role	NOUN
easat-10179	122	40	across	across	ADP
easat-10179	122	41	firms	firm	NOUN
easat-10179	122	42	.	.	PUNCT
easat-10179	123	1	notably	notably	ADV
easat-10179	123	2	,	,	PUNCT
easat-10179	123	3	financial	financial	ADJ
easat-10179	123	4	statement	statement	NOUN
easat-10179	123	5	budgeting	budgeting	NOUN
easat-10179	123	6	has	have	VERB
easat-10179	123	7	the	the	DET
easat-10179	123	8	lowest	low	ADJ
easat-10179	123	9	mean	mean	ADJ
easat-10179	123	10	score	score	NOUN
easat-10179	123	11	(	(	PUNCT
easat-10179	123	12	mean	mean	NOUN
easat-10179	123	13	=	=	SYM
easat-10179	123	14	2.63	2.63	NUM
easat-10179	123	15	;	;	PUNCT
easat-10179	123	16	sd	sd	ADP
easat-10179	123	17	=	=	SYM
easat-10179	123	18	0.755	0.755	NUM
easat-10179	123	19	)	)	PUNCT
easat-10179	123	20	,	,	PUNCT
easat-10179	123	21	reflecting	reflect	VERB
easat-10179	123	22	its	its	PRON
easat-10179	123	23	relatively	relatively	ADV
easat-10179	123	24	limited	limited	ADJ
easat-10179	123	25	emphasis	emphasis	NOUN
easat-10179	123	26	in	in	ADP
easat-10179	123	27	current	current	ADJ
easat-10179	123	28	budgeting	budgeting	NOUN
easat-10179	123	29	practices	practice	NOUN
easat-10179	123	30	.	.	PUNCT
easat-10179	124	1	the	the	DET
easat-10179	124	2	higher	high	ADJ
easat-10179	124	3	dispersion	dispersion	NOUN
easat-10179	124	4	in	in	ADP
easat-10179	124	5	items	item	NOUN
easat-10179	124	6	with	with	ADP
easat-10179	124	7	lower	low	ADJ
easat-10179	124	8	mean	mean	ADJ
easat-10179	124	9	values	value	NOUN
easat-10179	124	10	also	also	ADV
easat-10179	124	11	indicates	indicate	VERB
easat-10179	124	12	differences	difference	NOUN
easat-10179	124	13	in	in	ADP
easat-10179	124	14	managerial	managerial	ADJ
easat-10179	124	15	capability	capability	NOUN
easat-10179	124	16	and	and	CCONJ
easat-10179	124	17	financial	financial	ADJ
easat-10179	124	18	planning	planning	NOUN
easat-10179	124	19	needs	need	VERB
easat-10179	124	20	across	across	ADP
easat-10179	124	21	firms	firm	NOUN
easat-10179	124	22	,	,	PUNCT
easat-10179	124	23	particularly	particularly	ADV
easat-10179	124	24	when	when	SCONJ
easat-10179	124	25	differentiated	differentiate	VERB
easat-10179	124	26	by	by	ADP
easat-10179	124	27	enterprise	enterprise	NOUN
easat-10179	124	28	size	size	NOUN
easat-10179	124	29	or	or	CCONJ
easat-10179	124	30	sector	sector	NOUN
easat-10179	124	31	of	of	ADP
easat-10179	124	32	operation	operation	NOUN
easat-10179	124	33	.	.	PUNCT
easat-10179	125	1	the	the	DET
easat-10179	125	2	survey	survey	NOUN
easat-10179	125	3	results	result	VERB
easat-10179	125	4	on	on	ADP
easat-10179	125	5	the	the	DET
easat-10179	125	6	extent	extent	NOUN
easat-10179	125	7	of	of	ADP
easat-10179	125	8	application	application	NOUN
easat-10179	125	9	of	of	ADP
easat-10179	125	10	management	management	NOUN
easat-10179	125	11	accounting	accounting	NOUN
easat-10179	125	12	analysis	analysis	NOUN
easat-10179	125	13	methods	method	NOUN
easat-10179	125	14	and	and	CCONJ
easat-10179	125	15	tools	tool	NOUN
easat-10179	125	16	reveal	reveal	VERB
easat-10179	125	17	considerable	considerable	ADJ
easat-10179	125	18	diversity	diversity	NOUN
easat-10179	125	19	in	in	ADP
easat-10179	125	20	both	both	DET
easat-10179	125	21	approaches	approach	NOUN
easat-10179	125	22	and	and	CCONJ
easat-10179	125	23	levels	level	NOUN
easat-10179	125	24	of	of	ADP
easat-10179	125	25	adoption	adoption	NOUN
easat-10179	125	26	across	across	ADP
easat-10179	125	27	enterprises	enterprise	NOUN
easat-10179	125	28	.	.	PUNCT
easat-10179	126	1	among	among	ADP
easat-10179	126	2	the	the	DET
easat-10179	126	3	tools	tool	NOUN
easat-10179	126	4	examined	examine	VERB
easat-10179	126	5	,	,	PUNCT
easat-10179	126	6	customer	customer	NOUN
easat-10179	126	7	and	and	CCONJ
easat-10179	126	8	market	market	NOUN
easat-10179	126	9	profitability	profitability	NOUN
easat-10179	126	10	analysis	analysis	NOUN
easat-10179	126	11	emerges	emerge	VERB
easat-10179	126	12	as	as	SCONJ
easat-10179	126	13	the	the	DET
easat-10179	126	14	most	most	ADV
easat-10179	126	15	widely	widely	ADV
easat-10179	126	16	implemented	implement	VERB
easat-10179	126	17	,	,	PUNCT
easat-10179	126	18	with	with	ADP
easat-10179	126	19	a	a	DET
easat-10179	126	20	relatively	relatively	ADV
easat-10179	126	21	high	high	ADJ
easat-10179	126	22	mean	mean	NOUN
easat-10179	126	23	score	score	NOUN
easat-10179	126	24	(	(	PUNCT
easat-10179	126	25	mean	mean	NOUN
easat-10179	126	26	=	=	SYM
easat-10179	126	27	4.10	4.10	NUM
easat-10179	126	28	;	;	PUNCT
easat-10179	126	29	sd	sd	ADP
easat-10179	126	30	=	=	SYM
easat-10179	126	31	0.495	0.495	NUM
easat-10179	126	32	)	)	PUNCT
easat-10179	126	33	,	,	PUNCT
easat-10179	126	34	reflecting	reflect	VERB
easat-10179	126	35	enterprises	enterprise	NOUN
easat-10179	126	36	’	'	PUNCT
easat-10179	126	37	1674	1674	NUM
easat-10179	126	38	edelweiss	edelweiss	PROPN
easat-10179	126	39	applied	apply	VERB
easat-10179	126	40	science	science	NOUN
easat-10179	126	41	and	and	CCONJ
easat-10179	126	42	technology	technology	NOUN
easat-10179	126	43	issn	issn	PROPN
easat-10179	126	44	:	:	PUNCT
easat-10179	126	45	2576	2576	NUM
easat-10179	126	46	-	-	SYM
easat-10179	126	47	8484	8484	NUM
easat-10179	126	48	vol	vol	NOUN
easat-10179	126	49	.	.	PROPN
easat-10179	127	1	9	9	NUM
easat-10179	127	2	,	,	PUNCT
easat-10179	127	3	no	no	INTJ
easat-10179	127	4	.	.	NOUN
easat-10179	127	5	9	9	NUM
easat-10179	127	6	:	:	SYM
easat-10179	127	7	1669	1669	NUM
easat-10179	127	8	-	-	SYM
easat-10179	127	9	1678	1678	NUM
easat-10179	127	10	,	,	PUNCT
easat-10179	127	11	2025	2025	NUM
easat-10179	127	12	doi	doi	NOUN
easat-10179	127	13	:	:	PUNCT
easat-10179	127	14	10.55214/2576	10.55214/2576	NUM
easat-10179	127	15	-	-	SYM
easat-10179	127	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	127	17	©	©	PROPN
easat-10179	127	18	2025	2025	NUM
easat-10179	127	19	by	by	ADP
easat-10179	127	20	the	the	DET
easat-10179	127	21	authors	author	NOUN
easat-10179	127	22	;	;	PUNCT
easat-10179	127	23	licensee	licensee	PROPN
easat-10179	127	24	learning	learn	VERB
easat-10179	127	25	gate	gate	NOUN
easat-10179	127	26	increasing	increase	VERB
easat-10179	127	27	emphasis	emphasis	NOUN
easat-10179	127	28	on	on	ADP
easat-10179	127	29	evaluating	evaluate	VERB
easat-10179	127	30	business	business	NOUN
easat-10179	127	31	performance	performance	NOUN
easat-10179	127	32	across	across	ADP
easat-10179	127	33	specific	specific	ADJ
easat-10179	127	34	market	market	NOUN
easat-10179	127	35	segments	segment	NOUN
easat-10179	127	36	and	and	CCONJ
easat-10179	127	37	customer	customer	NOUN
easat-10179	127	38	groups	group	NOUN
easat-10179	127	39	.	.	PUNCT
easat-10179	128	1	cost	cost	NOUN
easat-10179	128	2	–	–	PUNCT
easat-10179	128	3	volume	volume	NOUN
easat-10179	128	4	–	–	PUNCT
easat-10179	128	5	profit	profit	NOUN
easat-10179	128	6	(	(	PUNCT
easat-10179	128	7	cvp	cvp	NOUN
easat-10179	128	8	)	)	PUNCT
easat-10179	128	9	analysis	analysis	NOUN
easat-10179	128	10	also	also	ADV
easat-10179	128	11	records	record	VERB
easat-10179	128	12	a	a	DET
easat-10179	128	13	relatively	relatively	ADV
easat-10179	128	14	high	high	ADJ
easat-10179	128	15	mean	mean	NOUN
easat-10179	128	16	(	(	PUNCT
easat-10179	128	17	mean	mean	NOUN
easat-10179	128	18	=	=	SYM
easat-10179	128	19	3.47	3.47	NUM
easat-10179	128	20	;	;	PUNCT
easat-10179	128	21	sd	sd	ADP
easat-10179	128	22	=	=	NOUN
easat-10179	128	23	0.602	0.602	NUM
easat-10179	128	24	)	)	PUNCT
easat-10179	128	25	,	,	PUNCT
easat-10179	128	26	underscoring	underscore	VERB
easat-10179	128	27	its	its	PRON
easat-10179	128	28	importance	importance	NOUN
easat-10179	128	29	in	in	ADP
easat-10179	128	30	supporting	support	VERB
easat-10179	128	31	business	business	NOUN
easat-10179	128	32	decision	decision	NOUN
easat-10179	128	33	-	-	PUNCT
easat-10179	128	34	making	making	NOUN
easat-10179	128	35	,	,	PUNCT
easat-10179	128	36	particularly	particularly	ADV
easat-10179	128	37	in	in	ADP
easat-10179	128	38	contexts	context	NOUN
easat-10179	128	39	that	that	PRON
easat-10179	128	40	require	require	VERB
easat-10179	128	41	assessing	assess	VERB
easat-10179	128	42	operational	operational	ADJ
easat-10179	128	43	performance	performance	NOUN
easat-10179	128	44	against	against	ADP
easat-10179	128	45	output	output	NOUN
easat-10179	128	46	and	and	CCONJ
easat-10179	128	47	target	target	VERB
easat-10179	128	48	profit	profit	NOUN
easat-10179	128	49	levels	level	NOUN
easat-10179	128	50	.	.	PUNCT
easat-10179	129	1	in	in	ADP
easat-10179	129	2	contrast	contrast	NOUN
easat-10179	129	3	,	,	PUNCT
easat-10179	129	4	several	several	ADJ
easat-10179	129	5	other	other	ADJ
easat-10179	129	6	techniques	technique	NOUN
easat-10179	129	7	demonstrate	demonstrate	VERB
easat-10179	129	8	lower	low	ADJ
easat-10179	129	9	mean	mean	ADJ
easat-10179	129	10	values	value	NOUN
easat-10179	129	11	,	,	PUNCT
easat-10179	129	12	indicating	indicate	VERB
easat-10179	129	13	limited	limited	ADJ
easat-10179	129	14	application	application	NOUN
easat-10179	129	15	in	in	ADP
easat-10179	129	16	practice	practice	NOUN
easat-10179	129	17	.	.	PUNCT
easat-10179	130	1	specifically	specifically	ADV
easat-10179	130	2	,	,	PUNCT
easat-10179	130	3	cost	cost	NOUN
easat-10179	130	4	variance	variance	NOUN
easat-10179	130	5	analysis	analysis	NOUN
easat-10179	130	6	yields	yield	NOUN
easat-10179	130	7	a	a	DET
easat-10179	130	8	mean	mean	ADJ
easat-10179	130	9	score	score	NOUN
easat-10179	130	10	of	of	ADP
easat-10179	130	11	only	only	ADV
easat-10179	130	12	2.40	2.40	NUM
easat-10179	130	13	(	(	PUNCT
easat-10179	130	14	sd	sd	NOUN
easat-10179	130	15	=	=	PUNCT
easat-10179	130	16	0.652	0.652	NUM
easat-10179	130	17	)	)	PUNCT
easat-10179	130	18	,	,	PUNCT
easat-10179	130	19	suggesting	suggest	VERB
easat-10179	130	20	that	that	SCONJ
easat-10179	130	21	this	this	DET
easat-10179	130	22	traditional	traditional	ADJ
easat-10179	130	23	tool	tool	NOUN
easat-10179	130	24	may	may	AUX
easat-10179	130	25	no	no	ADV
easat-10179	130	26	longer	long	ADV
easat-10179	130	27	be	be	AUX
easat-10179	130	28	prioritized	prioritize	VERB
easat-10179	130	29	or	or	CCONJ
easat-10179	130	30	deemed	deem	VERB
easat-10179	130	31	suitable	suitable	ADJ
easat-10179	130	32	in	in	ADP
easat-10179	130	33	contemporary	contemporary	ADJ
easat-10179	130	34	business	business	NOUN
easat-10179	130	35	environments	environment	NOUN
easat-10179	130	36	.	.	PUNCT
easat-10179	131	1	similarly	similarly	ADV
easat-10179	131	2	,	,	PUNCT
easat-10179	131	3	product	product	NOUN
easat-10179	131	4	life	life	NOUN
easat-10179	131	5	-	-	PUNCT
easat-10179	131	6	cycle	cycle	NOUN
easat-10179	131	7	analysis	analysis	NOUN
easat-10179	131	8	(	(	PUNCT
easat-10179	131	9	mean	mean	NOUN
easat-10179	131	10	=	=	SYM
easat-10179	131	11	2.77	2.77	NUM
easat-10179	131	12	;	;	PUNCT
easat-10179	131	13	sd	sd	ADP
easat-10179	131	14	=	=	SYM
easat-10179	131	15	0.690	0.690	NUM
easat-10179	131	16	)	)	PUNCT
easat-10179	131	17	and	and	CCONJ
easat-10179	131	18	the	the	DET
easat-10179	131	19	use	use	NOUN
easat-10179	131	20	of	of	ADP
easat-10179	131	21	nonfinancial	nonfinancial	ADJ
easat-10179	131	22	performance	performance	NOUN
easat-10179	131	23	measures	measure	NOUN
easat-10179	131	24	(	(	PUNCT
easat-10179	131	25	mean	mean	NOUN
easat-10179	131	26	=	=	SYM
easat-10179	131	27	2.66	2.66	NUM
easat-10179	131	28	;	;	PUNCT
easat-10179	131	29	sd	sd	ADP
easat-10179	131	30	=	=	SYM
easat-10179	131	31	0.736	0.736	NUM
easat-10179	131	32	)	)	PUNCT
easat-10179	131	33	remain	remain	VERB
easat-10179	131	34	underutilized	underutilize	VERB
easat-10179	131	35	,	,	PUNCT
easat-10179	131	36	despite	despite	SCONJ
easat-10179	131	37	their	their	PRON
easat-10179	131	38	potential	potential	NOUN
easat-10179	131	39	to	to	PART
easat-10179	131	40	assist	assist	VERB
easat-10179	131	41	firms	firm	NOUN
easat-10179	131	42	in	in	ADP
easat-10179	131	43	evaluating	evaluate	VERB
easat-10179	131	44	long	long	ADJ
easat-10179	131	45	-	-	PUNCT
easat-10179	131	46	term	term	NOUN
easat-10179	131	47	effectiveness	effectiveness	NOUN
easat-10179	131	48	and	and	CCONJ
easat-10179	131	49	non	non	ADJ
easat-10179	131	50	-	-	ADJ
easat-10179	131	51	financial	financial	ADJ
easat-10179	131	52	dimensions	dimension	NOUN
easat-10179	131	53	—	—	PUNCT
easat-10179	131	54	factors	factor	NOUN
easat-10179	131	55	that	that	PRON
easat-10179	131	56	are	be	AUX
easat-10179	131	57	becoming	become	VERB
easat-10179	131	58	increasingly	increasingly	ADV
easat-10179	131	59	critical	critical	ADJ
easat-10179	131	60	in	in	ADP
easat-10179	131	61	the	the	DET
easat-10179	131	62	context	context	NOUN
easat-10179	131	63	of	of	ADP
easat-10179	131	64	globalization	globalization	NOUN
easat-10179	131	65	and	and	CCONJ
easat-10179	131	66	intensified	intensify	VERB
easat-10179	131	67	competition	competition	NOUN
easat-10179	131	68	.	.	PUNCT
easat-10179	132	1	4.2	4.2	NUM
easat-10179	132	2	.	.	PUNCT
easat-10179	133	1	assessing	assess	VERB
easat-10179	133	2	differences	difference	NOUN
easat-10179	133	3	in	in	ADP
easat-10179	133	4	the	the	DET
easat-10179	133	5	implementation	implementation	NOUN
easat-10179	133	6	of	of	ADP
easat-10179	133	7	management	management	NOUN
easat-10179	133	8	accounting	accounting	NOUN
easat-10179	133	9	practices	practice	NOUN
easat-10179	133	10	across	across	ADP
easat-10179	133	11	enterprise	enterprise	NOUN
easat-10179	133	12	sizes	size	NOUN
easat-10179	133	13	in	in	ADP
easat-10179	133	14	vietnamese	vietnamese	ADJ
easat-10179	133	15	labor	labor	NOUN
easat-10179	133	16	export	export	NOUN
easat-10179	133	17	enterprises	enterprise	NOUN
easat-10179	133	18	the	the	DET
easat-10179	133	19	results	result	NOUN
easat-10179	133	20	of	of	ADP
easat-10179	133	21	the	the	DET
easat-10179	133	22	one	one	NUM
easat-10179	133	23	-	-	PUNCT
easat-10179	133	24	way	way	NOUN
easat-10179	133	25	anova	anova	PROPN
easat-10179	133	26	analysis	analysis	NOUN
easat-10179	133	27	of	of	ADP
easat-10179	133	28	five	five	NUM
easat-10179	133	29	cost	cost	NOUN
easat-10179	133	30	determination	determination	NOUN
easat-10179	133	31	methods	method	NOUN
easat-10179	133	32	by	by	ADP
easat-10179	133	33	firm	firm	ADJ
easat-10179	133	34	size	size	NOUN
easat-10179	133	35	(	(	PUNCT
easat-10179	133	36	classified	classify	VERB
easat-10179	133	37	by	by	ADP
easat-10179	133	38	number	number	NOUN
easat-10179	133	39	of	of	ADP
easat-10179	133	40	employees	employee	NOUN
easat-10179	133	41	)	)	PUNCT
easat-10179	133	42	indicate	indicate	VERB
easat-10179	133	43	that	that	SCONJ
easat-10179	133	44	only	only	ADV
easat-10179	133	45	the	the	DET
easat-10179	133	46	full	full	ADV
easat-10179	133	47	-	-	PUNCT
easat-10179	133	48	costing	cost	VERB
easat-10179	133	49	method	method	NOUN
easat-10179	133	50	does	do	AUX
easat-10179	133	51	not	not	PART
easat-10179	133	52	exhibit	exhibit	VERB
easat-10179	133	53	statistically	statistically	ADV
easat-10179	133	54	significant	significant	ADJ
easat-10179	133	55	differences	difference	NOUN
easat-10179	133	56	across	across	ADP
easat-10179	133	57	groups	group	NOUN
easat-10179	133	58	.	.	PUNCT
easat-10179	134	1	in	in	ADP
easat-10179	134	2	contrast	contrast	NOUN
easat-10179	134	3	,	,	PUNCT
easat-10179	134	4	the	the	DET
easat-10179	134	5	remaining	remain	VERB
easat-10179	134	6	four	four	NUM
easat-10179	134	7	methods	method	NOUN
easat-10179	134	8	—	—	PUNCT
easat-10179	134	9	namely	namely	ADV
easat-10179	134	10	variable	variable	ADJ
easat-10179	134	11	costing	costing	NOUN
easat-10179	134	12	,	,	PUNCT
easat-10179	134	13	standard	standard	ADJ
easat-10179	134	14	costing	costing	NOUN
easat-10179	134	15	,	,	PUNCT
easat-10179	134	16	target	target	NOUN
easat-10179	134	17	costing	costing	NOUN
easat-10179	134	18	,	,	PUNCT
easat-10179	134	19	and	and	CCONJ
easat-10179	134	20	activity	activity	NOUN
easat-10179	134	21	-	-	PUNCT
easat-10179	134	22	based	base	VERB
easat-10179	134	23	costing	costing	NOUN
easat-10179	134	24	(	(	PUNCT
easat-10179	134	25	abc)—all	abc)—all	PRON
easat-10179	134	26	demonstrate	demonstrate	VERB
easat-10179	134	27	statistically	statistically	ADV
easat-10179	134	28	significant	significant	ADJ
easat-10179	134	29	variations	variation	NOUN
easat-10179	134	30	in	in	ADP
easat-10179	134	31	their	their	PRON
easat-10179	134	32	level	level	NOUN
easat-10179	134	33	of	of	ADP
easat-10179	134	34	adoption	adoption	NOUN
easat-10179	134	35	depending	depend	VERB
easat-10179	134	36	on	on	ADP
easat-10179	134	37	enterprise	enterprise	NOUN
easat-10179	134	38	size	size	NOUN
easat-10179	134	39	.	.	PUNCT
easat-10179	135	1	notably	notably	ADV
easat-10179	135	2	,	,	PUNCT
easat-10179	135	3	the	the	DET
easat-10179	135	4	target	target	NOUN
easat-10179	135	5	costing	cost	VERB
easat-10179	135	6	method	method	NOUN
easat-10179	135	7	records	record	VERB
easat-10179	135	8	the	the	DET
easat-10179	135	9	highest	high	ADJ
easat-10179	135	10	f	f	NOUN
easat-10179	135	11	-	-	PUNCT
easat-10179	135	12	value	value	NOUN
easat-10179	135	13	(	(	PUNCT
easat-10179	135	14	f	f	NOUN
easat-10179	135	15	=	=	SYM
easat-10179	135	16	11.236	11.236	NUM
easat-10179	135	17	)	)	PUNCT
easat-10179	135	18	,	,	PUNCT
easat-10179	135	19	suggesting	suggest	VERB
easat-10179	135	20	that	that	SCONJ
easat-10179	135	21	the	the	DET
easat-10179	135	22	extent	extent	NOUN
easat-10179	135	23	of	of	ADP
easat-10179	135	24	differences	difference	NOUN
easat-10179	135	25	among	among	ADP
easat-10179	135	26	firm	firm	ADJ
easat-10179	135	27	groups	group	NOUN
easat-10179	135	28	is	be	AUX
easat-10179	135	29	greatest	great	ADJ
easat-10179	135	30	for	for	ADP
easat-10179	135	31	this	this	DET
easat-10179	135	32	method	method	NOUN
easat-10179	135	33	.	.	PUNCT
easat-10179	136	1	post	post	ADJ
easat-10179	136	2	-	-	ADJ
easat-10179	136	3	hoc	hoc	ADJ
easat-10179	136	4	analysis	analysis	NOUN
easat-10179	136	5	using	use	VERB
easat-10179	136	6	tukey	tukey	NOUN
easat-10179	136	7	’s	’s	PART
easat-10179	136	8	hsd	hsd	NOUN
easat-10179	136	9	further	far	ADV
easat-10179	136	10	clarifies	clarify	VERB
easat-10179	136	11	these	these	DET
easat-10179	136	12	distinctions	distinction	NOUN
easat-10179	136	13	:	:	PUNCT
easat-10179	136	14	(	(	PUNCT
easat-10179	136	15	i	i	NOUN
easat-10179	136	16	)	)	PUNCT
easat-10179	136	17	variable	variable	NOUN
easat-10179	136	18	costing	costing	NOUN
easat-10179	136	19	shows	show	VERB
easat-10179	136	20	significant	significant	ADJ
easat-10179	136	21	differences	difference	NOUN
easat-10179	136	22	between	between	ADP
easat-10179	136	23	small	small	ADJ
easat-10179	136	24	firms	firm	NOUN
easat-10179	136	25	and	and	CCONJ
easat-10179	136	26	medium	medium	ADJ
easat-10179	136	27	/	/	SYM
easat-10179	136	28	large	large	ADJ
easat-10179	136	29	firms	firm	NOUN
easat-10179	136	30	;	;	PUNCT
easat-10179	136	31	(	(	PUNCT
easat-10179	136	32	ii	ii	NOUN
easat-10179	136	33	)	)	PUNCT
easat-10179	136	34	standard	standard	NOUN
easat-10179	136	35	costing	costing	NOUN
easat-10179	136	36	is	be	AUX
easat-10179	136	37	considerably	considerably	ADV
easat-10179	136	38	more	more	ADV
easat-10179	136	39	prevalent	prevalent	ADJ
easat-10179	136	40	among	among	ADP
easat-10179	136	41	large	large	ADJ
easat-10179	136	42	firms	firm	NOUN
easat-10179	136	43	(	(	PUNCT
easat-10179	136	44	over	over	ADP
easat-10179	136	45	200	200	NUM
easat-10179	136	46	employees	employee	NOUN
easat-10179	136	47	)	)	PUNCT
easat-10179	136	48	;	;	PUNCT
easat-10179	136	49	(	(	PUNCT
easat-10179	136	50	iii	iii	X
easat-10179	136	51	)	)	PUNCT
easat-10179	136	52	target	target	NOUN
easat-10179	136	53	costing	costing	NOUN
easat-10179	136	54	also	also	ADV
easat-10179	136	55	reveals	reveal	VERB
easat-10179	136	56	substantial	substantial	ADJ
easat-10179	136	57	differences	difference	NOUN
easat-10179	136	58	between	between	ADP
easat-10179	136	59	small	small	ADJ
easat-10179	136	60	and	and	CCONJ
easat-10179	136	61	large	large	ADJ
easat-10179	136	62	firms	firm	NOUN
easat-10179	136	63	;	;	PUNCT
easat-10179	136	64	and	and	CCONJ
easat-10179	136	65	(	(	PUNCT
easat-10179	136	66	iv	iv	X
easat-10179	136	67	)	)	PUNCT
easat-10179	136	68	activity	activity	NOUN
easat-10179	136	69	-	-	PUNCT
easat-10179	136	70	based	base	VERB
easat-10179	136	71	costing	costing	NOUN
easat-10179	136	72	(	(	PUNCT
easat-10179	136	73	abc	abc	PROPN
easat-10179	136	74	)	)	PUNCT
easat-10179	136	75	is	be	AUX
easat-10179	136	76	adopted	adopt	VERB
easat-10179	136	77	at	at	ADP
easat-10179	136	78	a	a	DET
easat-10179	136	79	significantly	significantly	ADV
easat-10179	136	80	higher	high	ADJ
easat-10179	136	81	level	level	NOUN
easat-10179	136	82	in	in	ADP
easat-10179	136	83	large	large	ADJ
easat-10179	136	84	firms	firm	NOUN
easat-10179	136	85	compared	compare	VERB
easat-10179	136	86	to	to	ADP
easat-10179	136	87	other	other	ADJ
easat-10179	136	88	groups	group	NOUN
easat-10179	136	89	.	.	PUNCT
easat-10179	137	1	table	table	NOUN
easat-10179	137	2	2	2	NUM
easat-10179	137	3	.	.	PUNCT
easat-10179	137	4	differences	difference	NOUN
easat-10179	137	5	in	in	ADP
easat-10179	137	6	the	the	DET
easat-10179	137	7	level	level	NOUN
easat-10179	137	8	of	of	ADP
easat-10179	137	9	utilization	utilization	NOUN
easat-10179	137	10	of	of	ADP
easat-10179	137	11	costing	cost	VERB
easat-10179	137	12	methods	method	NOUN
easat-10179	137	13	by	by	ADP
easat-10179	137	14	firm	firm	ADJ
easat-10179	137	15	size	size	NOUN
easat-10179	137	16	.	.	PUNCT
easat-10179	138	1	variable	variable	PROPN
easat-10179	138	2	f	f	PROPN
easat-10179	138	3	sig	sig	PROPN
easat-10179	138	4	.	.	PUNCT
easat-10179	138	5	conclusion	conclusion	NOUN
easat-10179	138	6	significantly	significantly	ADV
easat-10179	138	7	different	different	ADJ
easat-10179	138	8	group	group	NOUN
easat-10179	138	9	pairs	pair	NOUN
easat-10179	138	10	(	(	PUNCT
easat-10179	138	11	tukey	tukey	PROPN
easat-10179	138	12	hsd	hsd	PROPN
easat-10179	138	13	)	)	PUNCT
easat-10179	138	14	cptb	cptb	NOUN
easat-10179	138	15	1.237	1.237	NUM
easat-10179	138	16	0.298	0.298	NUM
easat-10179	139	1	no	no	DET
easat-10179	139	2	difference	difference	NOUN
easat-10179	139	3	cpbd	cpbd	NOUN
easat-10179	139	4	5.291	5.291	NUM
easat-10179	139	5	0.002	0.002	NUM
easat-10179	139	6	significant	significant	ADJ
easat-10179	139	7	difference	difference	NOUN
easat-10179	139	8	10–50	10–50	NUM
easat-10179	139	9	vs	vs	ADP
easat-10179	139	10	101–200	101–200	NUM
easat-10179	139	11	(	(	PUNCT
easat-10179	139	12	p	p	NOUN
easat-10179	139	13	=	=	NOUN
easat-10179	139	14	0.005	0.005	NUM
easat-10179	139	15	)	)	PUNCT
easat-10179	139	16	cpdm	cpdm	NOUN
easat-10179	139	17	4.930	4.930	NUM
easat-10179	139	18	0.003	0.003	NUM
easat-10179	139	19	significant	significant	ADJ
easat-10179	139	20	difference	difference	NOUN
easat-10179	139	21	0–50	0–50	NOUN
easat-10179	139	22	vs	vs	ADP
easat-10179	139	23	>	>	ADP
easat-10179	139	24	200	200	NUM
easat-10179	139	25	(	(	PUNCT
easat-10179	139	26	p	p	X
easat-10179	139	27	=	=	NOUN
easat-10179	139	28	0.002	0.002	NUM
easat-10179	139	29	)	)	PUNCT
easat-10179	139	30	,	,	PUNCT
easat-10179	140	1	51–100	51–100	PROPN
easat-10179	140	2	vs	vs	ADP
easat-10179	140	3	>	>	NUM
easat-10179	140	4	200	200	NUM
easat-10179	140	5	(	(	PUNCT
easat-10179	140	6	p	p	X
easat-10179	140	7	=	=	NOUN
easat-10179	140	8	0.016	0.016	NUM
easat-10179	140	9	)	)	PUNCT
easat-10179	140	10	cpmt	cpmt	NOUN
easat-10179	140	11	11.236	11.236	NUM
easat-10179	140	12	0.000	0.000	NUM
easat-10179	140	13	highly	highly	ADV
easat-10179	140	14	significant	significant	ADJ
easat-10179	140	15	difference	difference	NOUN
easat-10179	140	16	10–50	10–50	NUM
easat-10179	140	17	,	,	PUNCT
easat-10179	140	18	51–100	51–100	PROPN
easat-10179	140	19	vs	vs	ADP
easat-10179	140	20	>	>	NUM
easat-10179	140	21	200	200	NUM
easat-10179	140	22	(	(	PUNCT
easat-10179	140	23	p	p	X
easat-10179	140	24	<	<	X
easat-10179	140	25	0.01	0.01	NUM
easat-10179	140	26	)	)	PUNCT
easat-10179	140	27	abc	abc	PROPN
easat-10179	140	28	6.699	6.699	NUM
easat-10179	140	29	0.000	0.000	NUM
easat-10179	140	30	highly	highly	ADV
easat-10179	140	31	significant	significant	ADJ
easat-10179	140	32	difference	difference	NOUN
easat-10179	140	33	10–50	10–50	NUM
easat-10179	140	34	vs	vs	ADP
easat-10179	140	35	>	>	X
easat-10179	140	36	200	200	NUM
easat-10179	140	37	(	(	PUNCT
easat-10179	140	38	p	p	X
easat-10179	140	39	=	=	NOUN
easat-10179	140	40	0.000	0.000	NUM
easat-10179	140	41	)	)	PUNCT
easat-10179	140	42	,	,	PUNCT
easat-10179	141	1	51–100	51–100	PROPN
easat-10179	141	2	vs	vs	ADP
easat-10179	141	3	>	>	NUM
easat-10179	141	4	200	200	NUM
easat-10179	141	5	(	(	PUNCT
easat-10179	141	6	p	p	X
easat-10179	141	7	=	=	NOUN
easat-10179	141	8	0.013	0.013	NUM
easat-10179	141	9	)	)	PUNCT
easat-10179	141	10	the	the	DET
easat-10179	141	11	anova	anova	PROPN
easat-10179	141	12	results	result	VERB
easat-10179	141	13	for	for	ADP
easat-10179	141	14	production	production	NOUN
easat-10179	141	15	budgeting	budgeting	NOUN
easat-10179	141	16	indicate	indicate	VERB
easat-10179	141	17	an	an	DET
easat-10179	141	18	f	f	NOUN
easat-10179	141	19	-	-	PUNCT
easat-10179	141	20	value	value	NOUN
easat-10179	141	21	of	of	ADP
easat-10179	141	22	3.552	3.552	NUM
easat-10179	141	23	with	with	ADP
easat-10179	141	24	p	p	NOUN
easat-10179	141	25	=	=	SYM
easat-10179	141	26	0.015	0.015	NUM
easat-10179	141	27	,	,	PUNCT
easat-10179	141	28	suggesting	suggest	VERB
easat-10179	141	29	a	a	DET
easat-10179	141	30	statistically	statistically	ADV
easat-10179	141	31	significant	significant	ADJ
easat-10179	141	32	difference	difference	NOUN
easat-10179	141	33	across	across	ADP
easat-10179	141	34	groups	group	NOUN
easat-10179	141	35	.	.	PUNCT
easat-10179	142	1	however	however	ADV
easat-10179	142	2	,	,	PUNCT
easat-10179	142	3	the	the	DET
easat-10179	142	4	tukey	tukey	NOUN
easat-10179	142	5	hsd	hsd	VERB
easat-10179	142	6	post	post	ADJ
easat-10179	142	7	-	-	ADJ
easat-10179	142	8	hoc	hoc	ADJ
easat-10179	142	9	test	test	NOUN
easat-10179	142	10	did	do	AUX
easat-10179	142	11	not	not	PART
easat-10179	142	12	detect	detect	VERB
easat-10179	142	13	any	any	DET
easat-10179	142	14	pairwise	pairwise	NOUN
easat-10179	142	15	differences	difference	NOUN
easat-10179	142	16	at	at	ADP
easat-10179	142	17	p	p	X
easat-10179	142	18	<	<	X
easat-10179	142	19	0.05	0.05	NUM
easat-10179	142	20	,	,	PUNCT
easat-10179	142	21	indicating	indicate	VERB
easat-10179	142	22	that	that	SCONJ
easat-10179	142	23	the	the	DET
easat-10179	142	24	differences	difference	NOUN
easat-10179	142	25	between	between	ADP
easat-10179	142	26	individual	individual	ADJ
easat-10179	142	27	pairs	pair	NOUN
easat-10179	142	28	are	be	AUX
easat-10179	142	29	not	not	PART
easat-10179	142	30	strong	strong	ADJ
easat-10179	142	31	enough	enough	ADV
easat-10179	142	32	to	to	PART
easat-10179	142	33	be	be	AUX
easat-10179	142	34	significant	significant	ADJ
easat-10179	142	35	.	.	PUNCT
easat-10179	143	1	for	for	ADP
easat-10179	143	2	cost	cost	NOUN
easat-10179	143	3	budgeting	budgeting	NOUN
easat-10179	143	4	,	,	PUNCT
easat-10179	143	5	the	the	DET
easat-10179	143	6	f	f	NOUN
easat-10179	143	7	-	-	PUNCT
easat-10179	143	8	value	value	NOUN
easat-10179	143	9	is	be	AUX
easat-10179	143	10	7.506	7.506	NUM
easat-10179	143	11	with	with	ADP
easat-10179	143	12	p	p	X
easat-10179	143	13	<	<	X
easat-10179	143	14	0.001	0.001	NUM
easat-10179	143	15	,	,	PUNCT
easat-10179	143	16	reflecting	reflect	VERB
easat-10179	143	17	highly	highly	ADV
easat-10179	143	18	significant	significant	ADJ
easat-10179	143	19	differences	difference	NOUN
easat-10179	143	20	between	between	ADP
easat-10179	143	21	firm	firm	ADJ
easat-10179	143	22	groups	group	NOUN
easat-10179	143	23	.	.	PUNCT
easat-10179	144	1	specifically	specifically	ADV
easat-10179	144	2	,	,	PUNCT
easat-10179	144	3	firms	firm	NOUN
easat-10179	144	4	with	with	ADP
easat-10179	144	5	10–50	10–50	NUM
easat-10179	144	6	employees	employee	NOUN
easat-10179	144	7	differ	differ	VERB
easat-10179	144	8	significantly	significantly	ADV
easat-10179	144	9	from	from	ADP
easat-10179	144	10	those	those	PRON
easat-10179	144	11	with	with	ADP
easat-10179	144	12	101	101	NUM
easat-10179	144	13	–	–	PUNCT
easat-10179	144	14	200	200	NUM
easat-10179	144	15	employees	employee	NOUN
easat-10179	144	16	(	(	PUNCT
easat-10179	144	17	p	p	X
easat-10179	144	18	=	=	NOUN
easat-10179	144	19	0.005	0.005	NUM
easat-10179	144	20	)	)	PUNCT
easat-10179	144	21	and	and	CCONJ
easat-10179	144	22	those	those	PRON
easat-10179	144	23	with	with	ADP
easat-10179	144	24	over	over	ADP
easat-10179	144	25	200	200	NUM
easat-10179	144	26	employees	employee	NOUN
easat-10179	144	27	(	(	PUNCT
easat-10179	144	28	p	p	X
easat-10179	144	29	=	=	NOUN
easat-10179	144	30	0.001	0.001	NUM
easat-10179	144	31	)	)	PUNCT
easat-10179	144	32	.	.	PUNCT
easat-10179	145	1	additionally	additionally	ADV
easat-10179	145	2	,	,	PUNCT
easat-10179	145	3	the	the	DET
easat-10179	145	4	51–100	51–100	PROPN
easat-10179	145	5	employee	employee	NOUN
easat-10179	145	6	group	group	NOUN
easat-10179	145	7	differs	differ	VERB
easat-10179	145	8	significantly	significantly	ADV
easat-10179	145	9	from	from	ADP
easat-10179	145	10	the	the	DET
easat-10179	145	11	group	group	NOUN
easat-10179	145	12	with	with	ADP
easat-10179	145	13	over	over	ADP
easat-10179	145	14	200	200	NUM
easat-10179	145	15	employees	employee	NOUN
easat-10179	145	16	(	(	PUNCT
easat-10179	145	17	p	p	X
easat-10179	145	18	=	=	NOUN
easat-10179	145	19	0.015	0.015	NUM
easat-10179	145	20	)	)	PUNCT
easat-10179	145	21	.	.	PUNCT
easat-10179	146	1	sales	sale	NOUN
easat-10179	146	2	budgeting	budgeting	NOUN
easat-10179	146	3	yielded	yield	VERB
easat-10179	146	4	f	f	PROPN
easat-10179	146	5	=	=	PROPN
easat-10179	146	6	3.530	3.530	NUM
easat-10179	146	7	with	with	ADP
easat-10179	146	8	p	p	NOUN
easat-10179	146	9	=	=	PROPN
easat-10179	146	10	0.016	0.016	NUM
easat-10179	146	11	,	,	PUNCT
easat-10179	146	12	indicating	indicate	VERB
easat-10179	146	13	statistically	statistically	ADV
easat-10179	146	14	significant	significant	ADJ
easat-10179	146	15	differences	difference	NOUN
easat-10179	146	16	.	.	PUNCT
easat-10179	147	1	tukey	tukey	PROPN
easat-10179	147	2	’s	’s	PART
easat-10179	147	3	post	post	ADJ
easat-10179	147	4	-	-	ADJ
easat-10179	147	5	hoc	hoc	ADJ
easat-10179	147	6	analysis	analysis	NOUN
easat-10179	147	7	shows	show	VERB
easat-10179	147	8	that	that	SCONJ
easat-10179	147	9	the	the	DET
easat-10179	147	10	10–50	10–50	NUM
easat-10179	147	11	employee	employee	NOUN
easat-10179	147	12	group	group	NOUN
easat-10179	147	13	differs	differ	VERB
easat-10179	147	14	significantly	significantly	ADV
easat-10179	147	15	from	from	ADP
easat-10179	147	16	the	the	DET
easat-10179	147	17	101–200	101–200	NUM
easat-10179	147	18	employee	employee	NOUN
easat-10179	147	19	group	group	NOUN
easat-10179	147	20	(	(	PUNCT
easat-10179	147	21	p	p	X
easat-10179	147	22	=	=	NOUN
easat-10179	147	23	0.01	0.01	NUM
easat-10179	147	24	)	)	PUNCT
easat-10179	147	25	.	.	PUNCT
easat-10179	148	1	cash	cash	NOUN
easat-10179	148	2	budgeting	budgeting	NOUN
easat-10179	148	3	demonstrates	demonstrate	VERB
easat-10179	148	4	highly	highly	ADV
easat-10179	148	5	significant	significant	ADJ
easat-10179	148	6	differences	difference	NOUN
easat-10179	148	7	among	among	ADP
easat-10179	148	8	groups	group	NOUN
easat-10179	148	9	(	(	PUNCT
easat-10179	148	10	f	f	NOUN
easat-10179	148	11	=	=	SYM
easat-10179	148	12	6.655	6.655	NUM
easat-10179	148	13	;	;	PUNCT
easat-10179	148	14	p	p	X
easat-10179	148	15	<	<	X
easat-10179	148	16	0.001	0.001	NUM
easat-10179	148	17	)	)	PUNCT
easat-10179	148	18	,	,	PUNCT
easat-10179	148	19	with	with	ADP
easat-10179	148	20	the	the	DET
easat-10179	148	21	10–50	10–50	NUM
easat-10179	148	22	employee	employee	NOUN
easat-10179	148	23	group	group	NOUN
easat-10179	148	24	differing	differ	VERB
easat-10179	148	25	significantly	significantly	ADV
easat-10179	148	26	from	from	ADP
easat-10179	148	27	the	the	DET
easat-10179	148	28	101–200	101–200	NUM
easat-10179	148	29	group	group	NOUN
easat-10179	148	30	(	(	PUNCT
easat-10179	148	31	p	p	X
easat-10179	148	32	=	=	NOUN
easat-10179	148	33	0.000	0.000	NUM
easat-10179	148	34	)	)	PUNCT
easat-10179	148	35	,	,	PUNCT
easat-10179	148	36	and	and	CCONJ
easat-10179	148	37	the	the	DET
easat-10179	148	38	51	51	NUM
easat-10179	148	39	–	–	SYM
easat-10179	148	40	100	100	NUM
easat-10179	148	41	group	group	NOUN
easat-10179	148	42	also	also	ADV
easat-10179	148	43	differing	differ	VERB
easat-10179	148	44	from	from	ADP
easat-10179	148	45	the	the	DET
easat-10179	148	46	101–200	101–200	NUM
easat-10179	148	47	group	group	NOUN
easat-10179	148	48	(	(	PUNCT
easat-10179	148	49	p	p	NOUN
easat-10179	148	50	=	=	NOUN
easat-10179	148	51	0.017	0.017	NUM
easat-10179	148	52	)	)	PUNCT
easat-10179	148	53	.	.	PUNCT
easat-10179	149	1	1675	1675	NUM
easat-10179	149	2	edelweiss	edelweiss	PROPN
easat-10179	149	3	applied	apply	VERB
easat-10179	149	4	science	science	NOUN
easat-10179	149	5	and	and	CCONJ
easat-10179	149	6	technology	technology	NOUN
easat-10179	149	7	issn	issn	PROPN
easat-10179	149	8	:	:	PUNCT
easat-10179	149	9	2576	2576	NUM
easat-10179	149	10	-	-	SYM
easat-10179	149	11	8484	8484	NUM
easat-10179	149	12	vol	vol	NOUN
easat-10179	149	13	.	.	PROPN
easat-10179	150	1	9	9	NUM
easat-10179	150	2	,	,	PUNCT
easat-10179	150	3	no	no	INTJ
easat-10179	150	4	.	.	NOUN
easat-10179	150	5	9	9	NUM
easat-10179	150	6	:	:	SYM
easat-10179	150	7	1669	1669	NUM
easat-10179	150	8	-	-	SYM
easat-10179	150	9	1678	1678	NUM
easat-10179	150	10	,	,	PUNCT
easat-10179	150	11	2025	2025	NUM
easat-10179	150	12	doi	doi	NOUN
easat-10179	150	13	:	:	PUNCT
easat-10179	150	14	10.55214/2576	10.55214/2576	NUM
easat-10179	150	15	-	-	SYM
easat-10179	150	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	150	17	©	©	PROPN
easat-10179	150	18	2025	2025	NUM
easat-10179	150	19	by	by	ADP
easat-10179	150	20	the	the	DET
easat-10179	150	21	authors	author	NOUN
easat-10179	150	22	;	;	PUNCT
easat-10179	150	23	licensee	licensee	PROPN
easat-10179	150	24	learning	learning	NOUN
easat-10179	150	25	gate	gate	NOUN
easat-10179	150	26	finally	finally	ADV
easat-10179	150	27	,	,	PUNCT
easat-10179	150	28	budgeting	budget	VERB
easat-10179	150	29	for	for	ADP
easat-10179	150	30	financial	financial	ADJ
easat-10179	150	31	statements	statement	NOUN
easat-10179	150	32	shows	show	VERB
easat-10179	150	33	the	the	DET
easat-10179	150	34	strongest	strong	ADJ
easat-10179	150	35	differences	difference	NOUN
easat-10179	150	36	(	(	PUNCT
easat-10179	150	37	f	f	NOUN
easat-10179	150	38	=	=	SYM
easat-10179	150	39	14.674	14.674	NUM
easat-10179	150	40	;	;	PUNCT
easat-10179	150	41	p	p	X
easat-10179	150	42	<	<	X
easat-10179	150	43	0.001	0.001	NUM
easat-10179	150	44	)	)	PUNCT
easat-10179	150	45	.	.	PUNCT
easat-10179	151	1	the	the	DET
easat-10179	151	2	post	post	ADJ
easat-10179	151	3	-	-	ADJ
easat-10179	151	4	hoc	hoc	ADJ
easat-10179	151	5	analysis	analysis	NOUN
easat-10179	151	6	identifies	identify	VERB
easat-10179	151	7	the	the	DET
easat-10179	151	8	following	follow	VERB
easat-10179	151	9	pairs	pair	NOUN
easat-10179	151	10	with	with	ADP
easat-10179	151	11	highly	highly	ADV
easat-10179	151	12	significant	significant	ADJ
easat-10179	151	13	differences	difference	NOUN
easat-10179	151	14	:	:	PUNCT
easat-10179	151	15	10–50	10–50	NUM
easat-10179	151	16	vs.	vs.	X
easat-10179	151	17	101	101	NUM
easat-10179	151	18	–	–	PUNCT
easat-10179	151	19	200	200	NUM
easat-10179	151	20	(	(	PUNCT
easat-10179	151	21	p	p	X
easat-10179	151	22	=	=	NOUN
easat-10179	151	23	0.013	0.013	NUM
easat-10179	151	24	)	)	PUNCT
easat-10179	151	25	,	,	PUNCT
easat-10179	151	26	10–50	10–50	NUM
easat-10179	151	27	vs.	vs.	X
easat-10179	151	28	>	>	X
easat-10179	151	29	200	200	NUM
easat-10179	151	30	(	(	PUNCT
easat-10179	151	31	p	p	X
easat-10179	151	32	=	=	NOUN
easat-10179	151	33	0.000	0.000	NUM
easat-10179	151	34	)	)	PUNCT
easat-10179	151	35	,	,	PUNCT
easat-10179	151	36	51–100	51–100	PROPN
easat-10179	151	37	vs.	vs.	ADP
easat-10179	151	38	>	>	ADP
easat-10179	151	39	200	200	NUM
easat-10179	151	40	(	(	PUNCT
easat-10179	151	41	p	p	X
easat-10179	151	42	=	=	NOUN
easat-10179	151	43	0.000	0.000	NUM
easat-10179	151	44	)	)	PUNCT
easat-10179	151	45	,	,	PUNCT
easat-10179	151	46	and	and	CCONJ
easat-10179	151	47	101–200	101–200	NUM
easat-10179	151	48	vs.	vs.	X
easat-10179	151	49	>	>	X
easat-10179	151	50	200	200	NUM
easat-10179	151	51	(	(	PUNCT
easat-10179	151	52	p	p	X
easat-10179	151	53	=	=	NOUN
easat-10179	151	54	0.004	0.004	NUM
easat-10179	151	55	)	)	PUNCT
easat-10179	151	56	.	.	PUNCT
easat-10179	152	1	these	these	DET
easat-10179	152	2	results	result	NOUN
easat-10179	152	3	reflect	reflect	VERB
easat-10179	152	4	a	a	DET
easat-10179	152	5	significant	significant	ADJ
easat-10179	152	6	relationship	relationship	NOUN
easat-10179	152	7	between	between	ADP
easat-10179	152	8	firm	firm	ADJ
easat-10179	152	9	size	size	NOUN
easat-10179	152	10	and	and	CCONJ
easat-10179	152	11	the	the	DET
easat-10179	152	12	extent	extent	NOUN
easat-10179	152	13	of	of	ADP
easat-10179	152	14	budgeting	budgeting	NOUN
easat-10179	152	15	practices	practice	NOUN
easat-10179	152	16	,	,	PUNCT
easat-10179	152	17	indicating	indicate	VERB
easat-10179	152	18	that	that	SCONJ
easat-10179	152	19	larger	large	ADJ
easat-10179	152	20	enterprises	enterprise	NOUN
easat-10179	152	21	are	be	AUX
easat-10179	152	22	able	able	ADJ
easat-10179	152	23	to	to	PART
easat-10179	152	24	implement	implement	VERB
easat-10179	152	25	budgeting	budgeting	ADJ
easat-10179	152	26	methods	method	NOUN
easat-10179	152	27	more	more	ADV
easat-10179	152	28	effectively	effectively	ADV
easat-10179	152	29	compared	compare	VERB
easat-10179	152	30	to	to	ADP
easat-10179	152	31	small	small	ADJ
easat-10179	152	32	and	and	CCONJ
easat-10179	152	33	medium	medium	ADJ
easat-10179	152	34	-	-	PUNCT
easat-10179	152	35	sized	sized	ADJ
easat-10179	152	36	enterprises	enterprise	NOUN
easat-10179	152	37	.	.	PUNCT
easat-10179	153	1	table	table	NOUN
easat-10179	153	2	3	3	NUM
easat-10179	153	3	.	.	PUNCT
easat-10179	153	4	differences	difference	NOUN
easat-10179	153	5	in	in	ADP
easat-10179	153	6	the	the	DET
easat-10179	153	7	extent	extent	NOUN
easat-10179	153	8	of	of	ADP
easat-10179	153	9	budgeting	budgeting	NOUN
easat-10179	153	10	practices	practice	NOUN
easat-10179	153	11	by	by	ADP
easat-10179	153	12	firm	firm	ADJ
easat-10179	153	13	size	size	NOUN
easat-10179	153	14	.	.	PUNCT
easat-10179	154	1	variable	variable	PROPN
easat-10179	154	2	f	f	PROPN
easat-10179	154	3	sig	sig	PROPN
easat-10179	154	4	.	.	PUNCT
easat-10179	154	5	conclusion	conclusion	NOUN
easat-10179	154	6	significantly	significantly	ADV
easat-10179	154	7	different	different	ADJ
easat-10179	154	8	group	group	NOUN
easat-10179	154	9	pairs	pair	NOUN
easat-10179	154	10	(	(	PUNCT
easat-10179	154	11	tukey	tukey	PROPN
easat-10179	154	12	hsd	hsd	PROPN
easat-10179	154	13	)	)	PUNCT
easat-10179	154	14	dtsx	dtsx	ADP
easat-10179	154	15	3.552	3.552	NUM
easat-10179	154	16	0.015	0.015	NUM
easat-10179	154	17	significant	significant	ADJ
easat-10179	154	18	difference	difference	NOUN
easat-10179	154	19	no	no	DET
easat-10179	154	20	pairwise	pairwise	NOUN
easat-10179	154	21	comparison	comparison	NOUN
easat-10179	154	22	is	be	AUX
easat-10179	154	23	significant	significant	ADJ
easat-10179	154	24	sig	sig	NOUN
easat-10179	154	25	.	.	PUNCT
easat-10179	155	1	<	<	X
easat-10179	155	2	0.05	0.05	NUM
easat-10179	155	3	dtcp	dtcp	NOUN
easat-10179	155	4	7.506	7.506	NUM
easat-10179	155	5	0.000	0.000	NUM
easat-10179	155	6	highly	highly	ADV
easat-10179	155	7	significant	significant	ADJ
easat-10179	155	8	difference	difference	NOUN
easat-10179	155	9	10–50	10–50	NUM
easat-10179	155	10	vs	vs	ADP
easat-10179	155	11	101–200	101–200	NUM
easat-10179	155	12	(	(	PUNCT
easat-10179	155	13	p	p	X
easat-10179	155	14	=	=	NOUN
easat-10179	155	15	0.005	0.005	NUM
easat-10179	155	16	)	)	PUNCT
easat-10179	155	17	10–50	10–50	NUM
easat-10179	155	18	vs	vs	ADP
easat-10179	155	19	>	>	X
easat-10179	155	20	200	200	NUM
easat-10179	155	21	(	(	PUNCT
easat-10179	155	22	p	p	NOUN
easat-10179	155	23	=	=	NOUN
easat-10179	155	24	0.001	0.001	NUM
easat-10179	155	25	)	)	PUNCT
easat-10179	155	26	51–100	51–100	PROPN
easat-10179	155	27	vs	vs	ADP
easat-10179	155	28	>	>	NUM
easat-10179	155	29	200	200	NUM
easat-10179	155	30	(	(	PUNCT
easat-10179	155	31	p	p	X
easat-10179	155	32	=	=	NOUN
easat-10179	155	33	0.015	0.015	NUM
easat-10179	155	34	)	)	PUNCT
easat-10179	155	35	dttt	dttt	NOUN
easat-10179	155	36	3.530	3.530	NUM
easat-10179	155	37	0.016	0.016	NUM
easat-10179	155	38	significant	significant	ADJ
easat-10179	155	39	difference	difference	NOUN
easat-10179	155	40	10–50	10–50	NUM
easat-10179	155	41	vs	vs	ADP
easat-10179	155	42	101–200	101–200	NUM
easat-10179	155	43	(	(	PUNCT
easat-10179	155	44	p	p	X
easat-10179	155	45	=	=	NOUN
easat-10179	155	46	0.01	0.01	NUM
easat-10179	155	47	)	)	PUNCT
easat-10179	155	48	dtt	dtt	VERB
easat-10179	155	49	6.655	6.655	NUM
easat-10179	155	50	0.000	0.000	NUM
easat-10179	155	51	highly	highly	ADV
easat-10179	155	52	significant	significant	ADJ
easat-10179	155	53	difference	difference	NOUN
easat-10179	155	54	10–50	10–50	NUM
easat-10179	155	55	vs	vs	ADP
easat-10179	155	56	101–200	101–200	NUM
easat-10179	155	57	(	(	PUNCT
easat-10179	155	58	p	p	X
easat-10179	155	59	=	=	NOUN
easat-10179	155	60	0.000	0.000	NUM
easat-10179	155	61	)	)	PUNCT
easat-10179	156	1	51–100	51–100	NUM
easat-10179	156	2	vs	vs	ADP
easat-10179	156	3	101–200	101–200	NUM
easat-10179	156	4	(	(	PUNCT
easat-10179	156	5	p	p	NOUN
easat-10179	156	6	=	=	NOUN
easat-10179	156	7	0.017	0.017	NUM
easat-10179	156	8	)	)	PUNCT
easat-10179	156	9	dtbctc	dtbctc	NOUN
easat-10179	156	10	14.674	14.674	NUM
easat-10179	156	11	0.000	0.000	NUM
easat-10179	156	12	highly	highly	ADV
easat-10179	156	13	significant	significant	ADJ
easat-10179	156	14	difference	difference	NOUN
easat-10179	156	15	10–50	10–50	NUM
easat-10179	156	16	vs	vs	ADP
easat-10179	156	17	101–200	101–200	NUM
easat-10179	156	18	(	(	PUNCT
easat-10179	156	19	p	p	X
easat-10179	156	20	=	=	NOUN
easat-10179	156	21	0.013	0.013	NUM
easat-10179	156	22	)	)	PUNCT
easat-10179	156	23	10–50	10–50	NUM
easat-10179	156	24	vs	vs	ADP
easat-10179	156	25	>	>	X
easat-10179	156	26	200	200	NUM
easat-10179	156	27	(	(	PUNCT
easat-10179	156	28	p	p	X
easat-10179	156	29	=	=	NOUN
easat-10179	156	30	0.000	0.000	NUM
easat-10179	156	31	)	)	PUNCT
easat-10179	157	1	51–100	51–100	NUM
easat-10179	157	2	vs	vs	ADP
easat-10179	157	3	>	>	NUM
easat-10179	157	4	200	200	NUM
easat-10179	157	5	(	(	PUNCT
easat-10179	157	6	p	p	X
easat-10179	157	7	=	=	NOUN
easat-10179	157	8	0.000	0.000	NUM
easat-10179	157	9	)	)	PUNCT
easat-10179	157	10	101–200	101–200	NUM
easat-10179	157	11	vs	vs	ADP
easat-10179	157	12	>	>	X
easat-10179	157	13	20	20	NUM
easat-10179	157	14	(	(	PUNCT
easat-10179	157	15	p	p	NOUN
easat-10179	157	16	=	=	NOUN
easat-10179	157	17	0.004	0.004	NUM
easat-10179	157	18	)	)	PUNCT
easat-10179	157	19	the	the	DET
easat-10179	157	20	one	one	NUM
easat-10179	157	21	-	-	PUNCT
easat-10179	157	22	way	way	NOUN
easat-10179	157	23	anova	anova	PROPN
easat-10179	157	24	results	result	VERB
easat-10179	157	25	for	for	ADP
easat-10179	157	26	the	the	DET
easat-10179	157	27	seven	seven	NUM
easat-10179	157	28	variables	variable	NOUN
easat-10179	157	29	reflecting	reflect	VERB
easat-10179	157	30	the	the	DET
easat-10179	157	31	use	use	NOUN
easat-10179	157	32	of	of	ADP
easat-10179	157	33	management	management	NOUN
easat-10179	157	34	accounting	accounting	NOUN
easat-10179	157	35	information	information	NOUN
easat-10179	157	36	in	in	ADP
easat-10179	157	37	decision	decision	NOUN
easat-10179	157	38	-	-	PUNCT
easat-10179	157	39	making	making	NOUN
easat-10179	157	40	indicate	indicate	VERB
easat-10179	157	41	that	that	SCONJ
easat-10179	157	42	all	all	DET
easat-10179	157	43	variables	variable	NOUN
easat-10179	157	44	exhibit	exhibit	VERB
easat-10179	157	45	statistically	statistically	ADV
easat-10179	157	46	significant	significant	ADJ
easat-10179	157	47	differences	difference	NOUN
easat-10179	157	48	across	across	ADP
easat-10179	157	49	enterprises	enterprise	NOUN
easat-10179	157	50	categorized	categorize	VERB
easat-10179	157	51	by	by	ADP
easat-10179	157	52	workforce	workforce	NOUN
easat-10179	157	53	size	size	NOUN
easat-10179	157	54	.	.	PUNCT
easat-10179	158	1	the	the	DET
easat-10179	158	2	variance	variance	NOUN
easat-10179	158	3	analysis	analysis	NOUN
easat-10179	158	4	for	for	ADP
easat-10179	158	5	variance	variance	NOUN
easat-10179	158	6	analysis	analysis	NOUN
easat-10179	158	7	(	(	PUNCT
easat-10179	158	8	cost	cost	NOUN
easat-10179	158	9	variance	variance	NOUN
easat-10179	158	10	analysis	analysis	NOUN
easat-10179	158	11	)	)	PUNCT
easat-10179	158	12	yielded	yield	VERB
easat-10179	158	13	f	f	PROPN
easat-10179	158	14	=	=	SYM
easat-10179	158	15	13.501	13.501	NUM
easat-10179	158	16	,	,	PUNCT
easat-10179	158	17	p	p	X
easat-10179	158	18	<	<	X
easat-10179	158	19	0.001	0.001	NUM
easat-10179	158	20	,	,	PUNCT
easat-10179	158	21	demonstrating	demonstrating	NOUN
easat-10179	158	22	pronounced	pronounce	VERB
easat-10179	158	23	differences	difference	NOUN
easat-10179	158	24	among	among	ADP
easat-10179	158	25	groups	group	NOUN
easat-10179	158	26	.	.	PUNCT
easat-10179	159	1	post	post	ADJ
easat-10179	159	2	-	-	ADJ
easat-10179	159	3	hoc	hoc	ADJ
easat-10179	159	4	tukey	tukey	NOUN
easat-10179	159	5	tests	test	NOUN
easat-10179	159	6	revealed	reveal	VERB
easat-10179	159	7	that	that	SCONJ
easat-10179	159	8	enterprises	enterprise	NOUN
easat-10179	159	9	with	with	ADP
easat-10179	159	10	10–50	10–50	NUM
easat-10179	159	11	and	and	CCONJ
easat-10179	159	12	51–100	51–100	NUM
easat-10179	159	13	employees	employee	NOUN
easat-10179	159	14	differed	differ	VERB
easat-10179	159	15	significantly	significantly	ADV
easat-10179	159	16	from	from	ADP
easat-10179	159	17	those	those	PRON
easat-10179	159	18	with	with	ADP
easat-10179	159	19	101–200	101–200	NUM
easat-10179	159	20	and	and	CCONJ
easat-10179	159	21	over	over	ADP
easat-10179	159	22	200	200	NUM
easat-10179	159	23	employees	employee	NOUN
easat-10179	159	24	.	.	PUNCT
easat-10179	160	1	the	the	DET
easat-10179	160	2	non	non	ADJ
easat-10179	160	3	-	-	ADJ
easat-10179	160	4	financial	financial	ADJ
easat-10179	160	5	measure	measure	NOUN
easat-10179	160	6	method	method	NOUN
easat-10179	160	7	showed	show	VERB
easat-10179	160	8	f	f	PROPN
easat-10179	160	9	=	=	SYM
easat-10179	160	10	11.952	11.952	NUM
easat-10179	160	11	,	,	PUNCT
easat-10179	160	12	p	p	X
easat-10179	160	13	<	<	X
easat-10179	160	14	0.001	0.001	NUM
easat-10179	160	15	,	,	PUNCT
easat-10179	160	16	indicating	indicate	VERB
easat-10179	160	17	significant	significant	ADJ
easat-10179	160	18	differences	difference	NOUN
easat-10179	160	19	across	across	ADP
easat-10179	160	20	most	most	ADJ
easat-10179	160	21	groups	group	NOUN
easat-10179	160	22	,	,	PUNCT
easat-10179	160	23	except	except	SCONJ
easat-10179	160	24	for	for	ADP
easat-10179	160	25	the	the	DET
easat-10179	160	26	101–200	101–200	NUM
easat-10179	160	27	versus	versus	ADP
easat-10179	160	28	over	over	ADP
easat-10179	160	29	200	200	NUM
easat-10179	160	30	employee	employee	NOUN
easat-10179	160	31	pair	pair	NOUN
easat-10179	160	32	,	,	PUNCT
easat-10179	160	33	which	which	PRON
easat-10179	160	34	did	do	AUX
easat-10179	160	35	not	not	PART
easat-10179	160	36	differ	differ	VERB
easat-10179	160	37	significantly	significantly	ADV
easat-10179	160	38	(	(	PUNCT
easat-10179	160	39	p	p	X
easat-10179	160	40	=	=	NOUN
easat-10179	160	41	0.329	0.329	NUM
easat-10179	160	42	)	)	PUNCT
easat-10179	160	43	.	.	PUNCT
easat-10179	161	1	responsibility	responsibility	NOUN
easat-10179	161	2	accounting	account	VERB
easat-10179	161	3	produced	produce	VERB
easat-10179	161	4	f	f	PROPN
easat-10179	161	5	=	=	SYM
easat-10179	161	6	14.481	14.481	NUM
easat-10179	161	7	,	,	PUNCT
easat-10179	161	8	p	p	X
easat-10179	161	9	<	<	X
easat-10179	161	10	0.001	0.001	NUM
easat-10179	161	11	,	,	PUNCT
easat-10179	161	12	representing	represent	VERB
easat-10179	161	13	one	one	NUM
easat-10179	161	14	of	of	ADP
easat-10179	161	15	the	the	DET
easat-10179	161	16	strongest	strong	ADJ
easat-10179	161	17	differences	difference	NOUN
easat-10179	161	18	;	;	PUNCT
easat-10179	161	19	both	both	DET
easat-10179	161	20	smaller	small	ADJ
easat-10179	161	21	groups	group	NOUN
easat-10179	161	22	(	(	PUNCT
easat-10179	161	23	10–50	10–50	NUM
easat-10179	161	24	and	and	CCONJ
easat-10179	161	25	51–100	51–100	NUM
easat-10179	161	26	employees	employee	NOUN
easat-10179	161	27	)	)	PUNCT
easat-10179	161	28	differed	differ	VERB
easat-10179	161	29	significantly	significantly	ADV
easat-10179	161	30	from	from	ADP
easat-10179	161	31	the	the	DET
easat-10179	161	32	larger	large	ADJ
easat-10179	161	33	groups	group	NOUN
easat-10179	161	34	(	(	PUNCT
easat-10179	161	35	101–200	101–200	NUM
easat-10179	161	36	and	and	CCONJ
easat-10179	161	37	>	>	SYM
easat-10179	161	38	200	200	NUM
easat-10179	161	39	employees	employee	NOUN
easat-10179	161	40	)	)	PUNCT
easat-10179	161	41	.	.	PUNCT
easat-10179	162	1	cost	cost	NOUN
easat-10179	162	2	–	–	PUNCT
easat-10179	162	3	volume	volume	NOUN
easat-10179	162	4	–	–	PUNCT
easat-10179	162	5	profit	profit	NOUN
easat-10179	162	6	(	(	PUNCT
easat-10179	162	7	cvp	cvp	NOUN
easat-10179	162	8	)	)	PUNCT
easat-10179	162	9	analysis	analysis	NOUN
easat-10179	162	10	recorded	record	VERB
easat-10179	162	11	f	f	PROPN
easat-10179	162	12	=	=	SYM
easat-10179	162	13	5.631	5.631	NUM
easat-10179	162	14	,	,	PUNCT
easat-10179	162	15	p	p	NOUN
easat-10179	162	16	=	=	NOUN
easat-10179	162	17	0.001	0.001	NUM
easat-10179	162	18	,	,	PUNCT
easat-10179	162	19	indicating	indicate	VERB
easat-10179	162	20	statistically	statistically	ADV
easat-10179	162	21	significant	significant	ADJ
easat-10179	162	22	differences	difference	NOUN
easat-10179	162	23	among	among	ADP
easat-10179	162	24	groups	group	NOUN
easat-10179	162	25	.	.	PUNCT
easat-10179	163	1	significant	significant	ADJ
easat-10179	163	2	pairwise	pairwise	NOUN
easat-10179	163	3	differences	difference	NOUN
easat-10179	163	4	included	include	VERB
easat-10179	163	5	10–50	10–50	NUM
easat-10179	163	6	versus	versus	ADP
easat-10179	163	7	101–200	101–200	NUM
easat-10179	163	8	(	(	PUNCT
easat-10179	163	9	p	p	X
easat-10179	163	10	=	=	NOUN
easat-10179	163	11	0.016	0.016	NUM
easat-10179	163	12	)	)	PUNCT
easat-10179	163	13	,	,	PUNCT
easat-10179	163	14	10–50	10–50	NUM
easat-10179	163	15	versus	versus	ADP
easat-10179	163	16	>	>	ADP
easat-10179	163	17	200	200	NUM
easat-10179	163	18	(	(	PUNCT
easat-10179	163	19	p	p	X
easat-10179	163	20	=	=	NOUN
easat-10179	163	21	0.031	0.031	NUM
easat-10179	163	22	)	)	PUNCT
easat-10179	163	23	,	,	PUNCT
easat-10179	163	24	51–100	51–100	PROPN
easat-10179	163	25	versus	versus	ADP
easat-10179	163	26	101–200	101–200	NUM
easat-10179	163	27	(	(	PUNCT
easat-10179	163	28	p	p	X
easat-10179	163	29	=	=	NOUN
easat-10179	163	30	0.019	0.019	NUM
easat-10179	163	31	)	)	PUNCT
easat-10179	163	32	,	,	PUNCT
easat-10179	163	33	and	and	CCONJ
easat-10179	163	34	51–100	51–100	PROPN
easat-10179	163	35	versus	versus	ADP
easat-10179	163	36	>	>	NOUN
easat-10179	163	37	200	200	NUM
easat-10179	163	38	(	(	PUNCT
easat-10179	163	39	p	p	X
easat-10179	163	40	=	=	NOUN
easat-10179	163	41	0.028	0.028	NUM
easat-10179	163	42	)	)	PUNCT
easat-10179	163	43	.	.	PUNCT
easat-10179	164	1	customer	customer	NOUN
easat-10179	164	2	and	and	CCONJ
easat-10179	164	3	market	market	NOUN
easat-10179	164	4	profitability	profitability	NOUN
easat-10179	164	5	analysis	analysis	NOUN
easat-10179	164	6	yielded	yield	VERB
easat-10179	164	7	f	f	PROPN
easat-10179	164	8	=	=	SYM
easat-10179	164	9	7.430	7.430	NUM
easat-10179	164	10	,	,	PUNCT
easat-10179	164	11	p	p	X
easat-10179	164	12	<	<	X
easat-10179	164	13	0.001	0.001	NUM
easat-10179	164	14	,	,	PUNCT
easat-10179	164	15	with	with	ADP
easat-10179	164	16	significant	significant	ADJ
easat-10179	164	17	differences	difference	NOUN
easat-10179	164	18	observed	observe	VERB
easat-10179	164	19	between	between	ADP
easat-10179	164	20	10–50	10–50	NUM
easat-10179	164	21	and	and	CCONJ
easat-10179	164	22	>	>	SYM
easat-10179	164	23	200	200	NUM
easat-10179	164	24	employees	employee	NOUN
easat-10179	164	25	(	(	PUNCT
easat-10179	164	26	p	p	X
easat-10179	164	27	=	=	NOUN
easat-10179	164	28	0.000	0.000	NUM
easat-10179	164	29	)	)	PUNCT
easat-10179	164	30	and	and	CCONJ
easat-10179	164	31	between	between	ADP
easat-10179	164	32	51–100	51–100	PROPN
easat-10179	164	33	and	and	CCONJ
easat-10179	164	34	>	>	SYM
easat-10179	164	35	200	200	NUM
easat-10179	164	36	employees	employee	NOUN
easat-10179	164	37	(	(	PUNCT
easat-10179	164	38	p	p	X
easat-10179	164	39	=	=	NOUN
easat-10179	164	40	0.012	0.012	NUM
easat-10179	164	41	)	)	PUNCT
easat-10179	164	42	.	.	PUNCT
easat-10179	165	1	product	product	NOUN
easat-10179	165	2	life	life	NOUN
easat-10179	165	3	-	-	PUNCT
easat-10179	165	4	cycle	cycle	NOUN
easat-10179	165	5	analysis	analysis	NOUN
easat-10179	165	6	recorded	record	VERB
easat-10179	165	7	f	f	PROPN
easat-10179	165	8	=	=	SYM
easat-10179	165	9	9.602	9.602	NUM
easat-10179	165	10	,	,	PUNCT
easat-10179	165	11	p	p	X
easat-10179	165	12	<	<	X
easat-10179	165	13	0.001	0.001	NUM
easat-10179	165	14	,	,	PUNCT
easat-10179	165	15	reflecting	reflect	VERB
easat-10179	165	16	substantial	substantial	ADJ
easat-10179	165	17	differences	difference	NOUN
easat-10179	165	18	.	.	PUNCT
easat-10179	166	1	significant	significant	ADJ
easat-10179	166	2	pairwise	pairwise	NOUN
easat-10179	166	3	comparisons	comparison	NOUN
easat-10179	166	4	included	include	VERB
easat-10179	166	5	10–50	10–50	NUM
easat-10179	166	6	versus	versus	ADP
easat-10179	166	7	101–200	101–200	NUM
easat-10179	166	8	(	(	PUNCT
easat-10179	166	9	p	p	X
easat-10179	166	10	=	=	NOUN
easat-10179	166	11	0.000	0.000	NUM
easat-10179	166	12	)	)	PUNCT
easat-10179	166	13	and	and	CCONJ
easat-10179	166	14	versus	versus	ADP
easat-10179	166	15	>	>	PUNCT
easat-10179	166	16	200	200	NUM
easat-10179	166	17	(	(	PUNCT
easat-10179	166	18	p	p	X
easat-10179	166	19	=	=	NOUN
easat-10179	166	20	0.002	0.002	NUM
easat-10179	166	21	)	)	PUNCT
easat-10179	166	22	,	,	PUNCT
easat-10179	166	23	as	as	ADV
easat-10179	166	24	well	well	ADV
easat-10179	166	25	as	as	ADP
easat-10179	166	26	51–100	51–100	PROPN
easat-10179	166	27	versus	versus	ADP
easat-10179	166	28	101–200	101–200	NUM
easat-10179	166	29	(	(	PUNCT
easat-10179	166	30	p	p	X
easat-10179	166	31	=	=	NOUN
easat-10179	166	32	0.012	0.012	NUM
easat-10179	166	33	)	)	PUNCT
easat-10179	166	34	and	and	CCONJ
easat-10179	166	35	versus	versus	ADP
easat-10179	166	36	>	>	PUNCT
easat-10179	166	37	200	200	NUM
easat-10179	166	38	(	(	PUNCT
easat-10179	166	39	p	p	X
easat-10179	166	40	=	=	NOUN
easat-10179	166	41	0.025	0.025	NUM
easat-10179	166	42	)	)	PUNCT
easat-10179	166	43	.	.	PUNCT
easat-10179	167	1	finally	finally	ADV
easat-10179	167	2	,	,	PUNCT
easat-10179	167	3	competitive	competitive	ADJ
easat-10179	167	4	position	position	NOUN
easat-10179	167	5	analysis	analysis	NOUN
easat-10179	167	6	yielded	yield	VERB
easat-10179	167	7	f	f	PROPN
easat-10179	167	8	=	=	PROPN
easat-10179	167	9	5.660	5.660	NUM
easat-10179	167	10	,	,	PUNCT
easat-10179	167	11	p	p	NOUN
easat-10179	167	12	=	=	NOUN
easat-10179	167	13	0.001	0.001	NUM
easat-10179	167	14	,	,	PUNCT
easat-10179	167	15	indicating	indicate	VERB
easat-10179	167	16	statistically	statistically	ADV
easat-10179	167	17	significant	significant	ADJ
easat-10179	167	18	differences	difference	NOUN
easat-10179	167	19	,	,	PUNCT
easat-10179	167	20	with	with	ADP
easat-10179	167	21	the	the	DET
easat-10179	167	22	10–50	10–50	NUM
easat-10179	167	23	employee	employee	NOUN
easat-10179	167	24	group	group	NOUN
easat-10179	167	25	differing	differ	VERB
easat-10179	167	26	markedly	markedly	ADV
easat-10179	167	27	from	from	ADP
easat-10179	167	28	the	the	DET
easat-10179	167	29	101–200	101–200	NUM
easat-10179	167	30	(	(	PUNCT
easat-10179	167	31	p	p	X
easat-10179	167	32	=	=	NOUN
easat-10179	167	33	0.007	0.007	NUM
easat-10179	167	34	)	)	PUNCT
easat-10179	167	35	and	and	CCONJ
easat-10179	167	36	>	>	SYM
easat-10179	167	37	200	200	NUM
easat-10179	167	38	employee	employee	NOUN
easat-10179	167	39	groups	group	NOUN
easat-10179	167	40	(	(	PUNCT
easat-10179	167	41	p	p	X
easat-10179	167	42	=	=	NOUN
easat-10179	167	43	0.022	0.022	NUM
easat-10179	167	44	)	)	PUNCT
easat-10179	167	45	.	.	PUNCT
easat-10179	168	1	overall	overall	ADV
easat-10179	168	2	,	,	PUNCT
easat-10179	168	3	the	the	DET
easat-10179	168	4	results	result	NOUN
easat-10179	168	5	indicate	indicate	VERB
easat-10179	168	6	that	that	SCONJ
easat-10179	168	7	larger	large	ADJ
easat-10179	168	8	enterprises	enterprise	NOUN
easat-10179	168	9	(	(	PUNCT
easat-10179	168	10	with	with	ADP
easat-10179	168	11	101	101	NUM
easat-10179	168	12	or	or	CCONJ
easat-10179	168	13	more	more	ADJ
easat-10179	168	14	employees	employee	NOUN
easat-10179	168	15	)	)	PUNCT
easat-10179	168	16	tend	tend	VERB
easat-10179	168	17	to	to	PART
easat-10179	168	18	adopt	adopt	VERB
easat-10179	168	19	and	and	CCONJ
easat-10179	168	20	implement	implement	VERB
easat-10179	168	21	management	management	NOUN
easat-10179	168	22	accounting	accounting	NOUN
easat-10179	168	23	decision	decision	NOUN
easat-10179	168	24	-	-	PUNCT
easat-10179	168	25	making	make	VERB
easat-10179	168	26	tools	tool	NOUN
easat-10179	168	27	more	more	ADV
easat-10179	168	28	comprehensively	comprehensively	ADV
easat-10179	168	29	and	and	CCONJ
easat-10179	168	30	markedly	markedly	ADV
easat-10179	168	31	compared	compare	VERB
easat-10179	168	32	to	to	ADP
easat-10179	168	33	smaller	small	ADJ
easat-10179	168	34	enterprises	enterprise	NOUN
easat-10179	168	35	.	.	PUNCT
easat-10179	169	1	1676	1676	NUM
easat-10179	169	2	edelweiss	edelweiss	PROPN
easat-10179	169	3	applied	apply	VERB
easat-10179	169	4	science	science	NOUN
easat-10179	169	5	and	and	CCONJ
easat-10179	169	6	technology	technology	NOUN
easat-10179	169	7	issn	issn	PROPN
easat-10179	169	8	:	:	PUNCT
easat-10179	169	9	2576	2576	NUM
easat-10179	169	10	-	-	SYM
easat-10179	169	11	8484	8484	NUM
easat-10179	169	12	vol	vol	NOUN
easat-10179	169	13	.	.	PROPN
easat-10179	170	1	9	9	NUM
easat-10179	170	2	,	,	PUNCT
easat-10179	170	3	no	no	INTJ
easat-10179	170	4	.	.	NOUN
easat-10179	170	5	9	9	NUM
easat-10179	170	6	:	:	SYM
easat-10179	170	7	1669	1669	NUM
easat-10179	170	8	-	-	SYM
easat-10179	170	9	1678	1678	NUM
easat-10179	170	10	,	,	PUNCT
easat-10179	170	11	2025	2025	NUM
easat-10179	170	12	doi	doi	NOUN
easat-10179	170	13	:	:	PUNCT
easat-10179	170	14	10.55214/2576	10.55214/2576	NUM
easat-10179	170	15	-	-	SYM
easat-10179	170	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	170	17	©	©	PROPN
easat-10179	170	18	2025	2025	NUM
easat-10179	170	19	by	by	ADP
easat-10179	170	20	the	the	DET
easat-10179	170	21	authors	author	NOUN
easat-10179	170	22	;	;	PUNCT
easat-10179	170	23	licensee	licensee	PROPN
easat-10179	170	24	learning	learn	VERB
easat-10179	170	25	gate	gate	NOUN
easat-10179	170	26	table	table	NOUN
easat-10179	170	27	4	4	NUM
easat-10179	170	28	.	.	PUNCT
easat-10179	170	29	differences	difference	NOUN
easat-10179	170	30	in	in	ADP
easat-10179	170	31	the	the	DET
easat-10179	170	32	extent	extent	NOUN
easat-10179	170	33	of	of	ADP
easat-10179	170	34	using	use	VERB
easat-10179	170	35	decision	decision	NOUN
easat-10179	170	36	-	-	PUNCT
easat-10179	170	37	making	make	VERB
easat-10179	170	38	information	information	NOUN
easat-10179	170	39	by	by	ADP
easat-10179	170	40	enterprise	enterprise	NOUN
easat-10179	170	41	size	size	NOUN
easat-10179	170	42	.	.	PUNCT
easat-10179	171	1	variable	variable	PROPN
easat-10179	171	2	f	f	PROPN
easat-10179	171	3	sig	sig	PROPN
easat-10179	171	4	.	.	PUNCT
easat-10179	171	5	conclusion	conclusion	NOUN
easat-10179	171	6	significantly	significantly	ADV
easat-10179	171	7	different	different	ADJ
easat-10179	171	8	group	group	NOUN
easat-10179	171	9	pairs	pair	NOUN
easat-10179	171	10	(	(	PUNCT
easat-10179	171	11	tukey	tukey	PROPN
easat-10179	171	12	hsd	hsd	PROPN
easat-10179	171	13	)	)	PUNCT
easat-10179	171	14	ptcl	ptcl	PROPN
easat-10179	171	15	13.501	13.501	NUM
easat-10179	171	16	0.000	0.000	NUM
easat-10179	171	17	highly	highly	ADV
easat-10179	171	18	significant	significant	ADJ
easat-10179	171	19	difference	difference	NOUN
easat-10179	171	20	10–50	10–50	NUM
easat-10179	171	21	vs	vs	ADP
easat-10179	171	22	101–200	101–200	NUM
easat-10179	171	23	(	(	PUNCT
easat-10179	171	24	p	p	NOUN
easat-10179	171	25	=	=	NOUN
easat-10179	171	26	0.001	0.001	NUM
easat-10179	171	27	)	)	PUNCT
easat-10179	171	28	10–50	10–50	NUM
easat-10179	171	29	vs	vs	ADP
easat-10179	171	30	>	>	X
easat-10179	171	31	200	200	NUM
easat-10179	171	32	(	(	PUNCT
easat-10179	171	33	p	p	X
easat-10179	171	34	=	=	NOUN
easat-10179	171	35	0.000	0.000	NUM
easat-10179	171	36	)	)	PUNCT
easat-10179	172	1	51–100	51–100	NUM
easat-10179	172	2	vs	vs	ADP
easat-10179	172	3	101–200	101–200	NUM
easat-10179	172	4	(	(	PUNCT
easat-10179	172	5	p	p	X
easat-10179	172	6	=	=	NOUN
easat-10179	172	7	0.016	0.016	NUM
easat-10179	172	8	)	)	PUNCT
easat-10179	173	1	51–100	51–100	PROPN
easat-10179	173	2	vs	vs	ADP
easat-10179	173	3	>	>	NUM
easat-10179	173	4	200	200	NUM
easat-10179	173	5	(	(	PUNCT
easat-10179	173	6	p	p	X
easat-10179	173	7	=	=	NOUN
easat-10179	173	8	0.000	0.000	NUM
easat-10179	173	9	)	)	PUNCT
easat-10179	173	10	tdptc	tdptc	VERB
easat-10179	173	11	11.952	11.952	NUM
easat-10179	173	12	0.000	0.000	NUM
easat-10179	173	13	highly	highly	ADV
easat-10179	173	14	significant	significant	ADJ
easat-10179	173	15	difference	difference	NOUN
easat-10179	173	16	all	all	DET
easat-10179	173	17	groups	group	NOUN
easat-10179	173	18	show	show	VERB
easat-10179	173	19	significant	significant	ADJ
easat-10179	173	20	differences	difference	NOUN
easat-10179	173	21	except	except	SCONJ
easat-10179	173	22	for	for	ADP
easat-10179	173	23	:	:	PUNCT
easat-10179	173	24	101–200	101–200	NUM
easat-10179	173	25	vs	vs	ADP
easat-10179	173	26	>	>	ADP
easat-10179	173	27	200	200	NUM
easat-10179	173	28	(	(	PUNCT
easat-10179	173	29	p	p	X
easat-10179	173	30	=	=	NOUN
easat-10179	173	31	0.329	0.329	NUM
easat-10179	173	32	)	)	PUNCT
easat-10179	173	33	kttn	kttn	PROPN
easat-10179	173	34	14.481	14.481	NUM
easat-10179	173	35	0.000	0.000	NUM
easat-10179	173	36	highly	highly	ADV
easat-10179	173	37	significant	significant	ADJ
easat-10179	173	38	difference	difference	NOUN
easat-10179	173	39	10–50	10–50	NUM
easat-10179	173	40	vs	vs	ADP
easat-10179	173	41	101–200	101–200	NUM
easat-10179	173	42	,	,	PUNCT
easat-10179	173	43	>	>	X
easat-10179	173	44	200	200	NUM
easat-10179	173	45	(	(	PUNCT
easat-10179	173	46	p	p	X
easat-10179	173	47	=	=	NOUN
easat-10179	173	48	0.000	0.000	NUM
easat-10179	173	49	)	)	PUNCT
easat-10179	174	1	51–100	51–100	NUM
easat-10179	174	2	vs	vs	ADP
easat-10179	174	3	101–200	101–200	NUM
easat-10179	174	4	,	,	PUNCT
easat-10179	174	5	>	>	X
easat-10179	174	6	200	200	NUM
easat-10179	174	7	(	(	PUNCT
easat-10179	174	8	p	p	X
easat-10179	174	9	=	=	NOUN
easat-10179	174	10	0.000	0.000	NUM
easat-10179	174	11	)	)	PUNCT
easat-10179	174	12	cvp	cvp	NOUN
easat-10179	174	13	5.631	5.631	NUM
easat-10179	174	14	0.001	0.001	NUM
easat-10179	174	15	significant	significant	ADJ
easat-10179	174	16	difference	difference	NOUN
easat-10179	174	17	10–50	10–50	NUM
easat-10179	174	18	vs	vs	ADP
easat-10179	174	19	101–200	101–200	NUM
easat-10179	174	20	(	(	PUNCT
easat-10179	174	21	p	p	X
easat-10179	174	22	=	=	NOUN
easat-10179	174	23	0.016	0.016	NUM
easat-10179	174	24	)	)	PUNCT
easat-10179	174	25	10–50	10–50	NUM
easat-10179	174	26	vs	vs	ADP
easat-10179	174	27	>	>	X
easat-10179	174	28	200	200	NUM
easat-10179	174	29	(	(	PUNCT
easat-10179	174	30	p	p	X
easat-10179	174	31	=	=	NOUN
easat-10179	174	32	0.031	0.031	NUM
easat-10179	174	33	)	)	PUNCT
easat-10179	174	34	51–100	51–100	NUM
easat-10179	174	35	vs	vs	ADP
easat-10179	174	36	101–200	101–200	NUM
easat-10179	174	37	(	(	PUNCT
easat-10179	174	38	p	p	X
easat-10179	174	39	=	=	NOUN
easat-10179	174	40	0.019	0.019	NUM
easat-10179	174	41	)	)	PUNCT
easat-10179	174	42	51–100	51–100	PROPN
easat-10179	174	43	vs	vs	ADP
easat-10179	174	44	>	>	NUM
easat-10179	174	45	200	200	NUM
easat-10179	174	46	(	(	PUNCT
easat-10179	174	47	p	p	X
easat-10179	174	48	=	=	NOUN
easat-10179	174	49	0.028	0.028	NUM
easat-10179	174	50	)	)	PUNCT
easat-10179	174	51	ptlnkh	ptlnkh	VERB
easat-10179	174	52	7.430	7.430	NUM
easat-10179	174	53	0.000	0.000	NUM
easat-10179	174	54	highly	highly	ADV
easat-10179	174	55	significant	significant	ADJ
easat-10179	174	56	difference	difference	NOUN
easat-10179	174	57	10–50	10–50	NUM
easat-10179	174	58	vs	vs	ADP
easat-10179	174	59	>	>	X
easat-10179	174	60	200	200	NUM
easat-10179	174	61	(	(	PUNCT
easat-10179	174	62	p	p	X
easat-10179	174	63	=	=	NOUN
easat-10179	174	64	0.000	0.000	NUM
easat-10179	174	65	)	)	PUNCT
easat-10179	175	1	51–100	51–100	NUM
easat-10179	175	2	vs	vs	ADP
easat-10179	175	3	>	>	NUM
easat-10179	175	4	200	200	NUM
easat-10179	175	5	(	(	PUNCT
easat-10179	175	6	p	p	X
easat-10179	175	7	=	=	PROPN
easat-10179	175	8	0.012	0.012	NUM
easat-10179	175	9	)	)	PUNCT
easat-10179	175	10	ptvd	ptvd	NOUN
easat-10179	175	11	9.602	9.602	NUM
easat-10179	175	12	0.000	0.000	NUM
easat-10179	175	13	highly	highly	ADV
easat-10179	175	14	significant	significant	ADJ
easat-10179	175	15	difference	difference	NOUN
easat-10179	175	16	10–50	10–50	NUM
easat-10179	175	17	vs	vs	ADP
easat-10179	175	18	101–200	101–200	NUM
easat-10179	175	19	,	,	PUNCT
easat-10179	175	20	>	>	X
easat-10179	175	21	200	200	NUM
easat-10179	175	22	(	(	PUNCT
easat-10179	175	23	p	p	X
easat-10179	175	24	=	=	NOUN
easat-10179	175	25	0.000	0.000	NUM
easat-10179	175	26	,	,	PUNCT
easat-10179	175	27	0.002	0.002	NUM
easat-10179	175	28	)	)	PUNCT
easat-10179	176	1	51–100	51–100	NUM
easat-10179	176	2	vs	vs	ADP
easat-10179	176	3	101–200	101–200	NUM
easat-10179	176	4	,	,	PUNCT
easat-10179	176	5	>	>	X
easat-10179	176	6	200	200	NUM
easat-10179	176	7	(	(	PUNCT
easat-10179	176	8	p	p	X
easat-10179	176	9	=	=	PROPN
easat-10179	176	10	0.012	0.012	NUM
easat-10179	176	11	,	,	PUNCT
easat-10179	176	12	0.025	0.025	NUM
easat-10179	176	13	)	)	PUNCT
easat-10179	176	14	ptvt	ptvt	VERB
easat-10179	176	15	5.660	5.660	NUM
easat-10179	176	16	0.001	0.001	NUM
easat-10179	176	17	significant	significant	ADJ
easat-10179	176	18	difference	difference	NOUN
easat-10179	176	19	10–50	10–50	NUM
easat-10179	176	20	vs	vs	ADP
easat-10179	176	21	101–200	101–200	NUM
easat-10179	176	22	,	,	PUNCT
easat-10179	176	23	>	>	X
easat-10179	176	24	200	200	NUM
easat-10179	176	25	(	(	PUNCT
easat-10179	176	26	p	p	X
easat-10179	176	27	=	=	PROPN
easat-10179	176	28	0.007	0.007	NUM
easat-10179	176	29	,	,	PUNCT
easat-10179	176	30	0.022	0.022	NUM
easat-10179	176	31	)	)	PUNCT
easat-10179	176	32	5	5	NUM
easat-10179	176	33	.	.	X
easat-10179	176	34	conclusion	conclusion	VERB
easat-10179	176	35	the	the	DET
easat-10179	176	36	study	study	NOUN
easat-10179	176	37	on	on	ADP
easat-10179	176	38	the	the	DET
easat-10179	176	39	current	current	ADJ
easat-10179	176	40	implementation	implementation	NOUN
easat-10179	176	41	of	of	ADP
easat-10179	176	42	management	management	NOUN
easat-10179	176	43	accounting	accounting	NOUN
easat-10179	176	44	in	in	ADP
easat-10179	176	45	vietnamese	vietnamese	ADJ
easat-10179	176	46	labor	labor	NOUN
easat-10179	176	47	export	export	NOUN
easat-10179	176	48	enterprises	enterprise	NOUN
easat-10179	176	49	,	,	PUNCT
easat-10179	176	50	as	as	ADV
easat-10179	176	51	well	well	ADV
easat-10179	176	52	as	as	ADP
easat-10179	176	53	the	the	DET
easat-10179	176	54	differences	difference	NOUN
easat-10179	176	55	in	in	ADP
easat-10179	176	56	its	its	PRON
easat-10179	176	57	application	application	NOUN
easat-10179	176	58	across	across	ADP
easat-10179	176	59	enterprise	enterprise	NOUN
easat-10179	176	60	size	size	NOUN
easat-10179	176	61	groups	group	NOUN
easat-10179	176	62	,	,	PUNCT
easat-10179	176	63	has	have	AUX
easat-10179	176	64	yielded	yield	VERB
easat-10179	176	65	valuable	valuable	ADJ
easat-10179	176	66	insights	insight	NOUN
easat-10179	176	67	both	both	CCONJ
easat-10179	176	68	theoretically	theoretically	ADV
easat-10179	176	69	and	and	CCONJ
easat-10179	176	70	practically	practically	ADV
easat-10179	176	71	.	.	PUNCT
easat-10179	177	1	based	base	VERB
easat-10179	177	2	on	on	ADP
easat-10179	177	3	survey	survey	NOUN
easat-10179	177	4	data	datum	NOUN
easat-10179	177	5	and	and	CCONJ
easat-10179	177	6	statistical	statistical	ADJ
easat-10179	177	7	analysis	analysis	NOUN
easat-10179	177	8	,	,	PUNCT
easat-10179	177	9	the	the	DET
easat-10179	177	10	results	result	NOUN
easat-10179	177	11	indicate	indicate	VERB
easat-10179	177	12	that	that	SCONJ
easat-10179	177	13	the	the	DET
easat-10179	177	14	deployment	deployment	NOUN
easat-10179	177	15	of	of	ADP
easat-10179	177	16	management	management	NOUN
easat-10179	177	17	accounting	accounting	NOUN
easat-10179	177	18	within	within	ADP
easat-10179	177	19	these	these	DET
easat-10179	177	20	enterprises	enterprise	NOUN
easat-10179	177	21	remains	remain	VERB
easat-10179	177	22	largely	largely	ADV
easat-10179	177	23	unsynchronized	unsynchronized	ADJ
easat-10179	177	24	,	,	PUNCT
easat-10179	177	25	with	with	ADP
easat-10179	177	26	significant	significant	ADJ
easat-10179	177	27	gaps	gap	NOUN
easat-10179	177	28	evident	evident	ADJ
easat-10179	177	29	.	.	PUNCT
easat-10179	178	1	this	this	PRON
easat-10179	178	2	reflects	reflect	VERB
easat-10179	178	3	a	a	DET
easat-10179	178	4	common	common	ADJ
easat-10179	178	5	reality	reality	NOUN
easat-10179	178	6	in	in	ADP
easat-10179	178	7	vietnam	vietnam	PROPN
easat-10179	178	8	,	,	PUNCT
easat-10179	178	9	where	where	SCONJ
easat-10179	178	10	development	development	NOUN
easat-10179	178	11	among	among	ADP
easat-10179	178	12	enterprise	enterprise	NOUN
easat-10179	178	13	groups	group	NOUN
easat-10179	178	14	is	be	AUX
easat-10179	178	15	uneven	uneven	ADJ
easat-10179	178	16	,	,	PUNCT
easat-10179	178	17	particularly	particularly	ADV
easat-10179	178	18	when	when	SCONJ
easat-10179	178	19	categorized	categorize	VERB
easat-10179	178	20	by	by	ADP
easat-10179	178	21	workforce	workforce	NOUN
easat-10179	178	22	size	size	NOUN
easat-10179	178	23	,	,	PUNCT
easat-10179	178	24	revenue	revenue	NOUN
easat-10179	178	25	,	,	PUNCT
easat-10179	178	26	and	and	CCONJ
easat-10179	178	27	managerial	managerial	ADJ
easat-10179	178	28	capacity	capacity	NOUN
easat-10179	178	29	.	.	PUNCT
easat-10179	179	1	the	the	DET
easat-10179	179	2	management	management	NOUN
easat-10179	179	3	accounting	accounting	NOUN
easat-10179	179	4	techniques	technique	NOUN
easat-10179	179	5	most	most	ADV
easat-10179	179	6	frequently	frequently	ADV
easat-10179	179	7	employed	employ	VERB
easat-10179	179	8	by	by	ADP
easat-10179	179	9	vietnamese	vietnamese	ADJ
easat-10179	179	10	labor	labor	NOUN
easat-10179	179	11	export	export	NOUN
easat-10179	179	12	enterprises	enterprise	NOUN
easat-10179	179	13	include	include	VERB
easat-10179	179	14	the	the	DET
easat-10179	179	15	full	full	ADJ
easat-10179	179	16	costing	costing	NOUN
easat-10179	179	17	method	method	NOUN
easat-10179	179	18	,	,	PUNCT
easat-10179	179	19	variable	variable	ADJ
easat-10179	179	20	costing	costing	NOUN
easat-10179	179	21	,	,	PUNCT
easat-10179	179	22	production	production	NOUN
easat-10179	179	23	budgeting	budgeting	NOUN
easat-10179	179	24	,	,	PUNCT
easat-10179	179	25	cash	cash	NOUN
easat-10179	179	26	budgeting	budgeting	NOUN
easat-10179	179	27	,	,	PUNCT
easat-10179	179	28	cost	cost	NOUN
easat-10179	179	29	–	–	PUNCT
easat-10179	179	30	volume	volume	NOUN
easat-10179	179	31	–	–	PUNCT
easat-10179	179	32	profit	profit	NOUN
easat-10179	179	33	(	(	PUNCT
easat-10179	179	34	cvp	cvp	NOUN
easat-10179	179	35	)	)	PUNCT
easat-10179	179	36	analysis	analysis	NOUN
easat-10179	179	37	,	,	PUNCT
easat-10179	179	38	and	and	CCONJ
easat-10179	179	39	customerand	customerand	NOUN
easat-10179	179	40	market	market	NOUN
easat-10179	179	41	-	-	PUNCT
easat-10179	179	42	level	level	NOUN
easat-10179	179	43	profitability	profitability	NOUN
easat-10179	179	44	analysis	analysis	NOUN
easat-10179	179	45	.	.	PUNCT
easat-10179	180	1	such	such	ADJ
easat-10179	180	2	practices	practice	NOUN
easat-10179	180	3	align	align	VERB
easat-10179	180	4	closely	closely	ADV
easat-10179	180	5	with	with	ADP
easat-10179	180	6	the	the	DET
easat-10179	180	7	operational	operational	ADJ
easat-10179	180	8	characteristics	characteristic	NOUN
easat-10179	180	9	of	of	ADP
easat-10179	180	10	the	the	DET
easat-10179	180	11	labor	labor	NOUN
easat-10179	180	12	export	export	NOUN
easat-10179	180	13	sector	sector	NOUN
easat-10179	180	14	,	,	PUNCT
easat-10179	180	15	as	as	SCONJ
easat-10179	180	16	enterprises	enterprise	NOUN
easat-10179	180	17	typically	typically	ADV
easat-10179	180	18	plan	plan	VERB
easat-10179	180	19	the	the	DET
easat-10179	180	20	number	number	NOUN
easat-10179	180	21	of	of	ADP
easat-10179	180	22	workers	worker	NOUN
easat-10179	180	23	to	to	PART
easat-10179	180	24	be	be	AUX
easat-10179	180	25	recruited	recruit	VERB
easat-10179	180	26	and	and	CCONJ
easat-10179	180	27	dispatched	dispatch	VERB
easat-10179	180	28	annually	annually	ADV
easat-10179	180	29	,	,	PUNCT
easat-10179	180	30	while	while	SCONJ
easat-10179	180	31	analyzing	analyze	VERB
easat-10179	180	32	profits	profit	NOUN
easat-10179	180	33	by	by	ADP
easat-10179	180	34	market	market	NOUN
easat-10179	180	35	to	to	PART
easat-10179	180	36	evaluate	evaluate	VERB
easat-10179	180	37	the	the	DET
easat-10179	180	38	effectiveness	effectiveness	NOUN
easat-10179	180	39	of	of	ADP
easat-10179	180	40	the	the	DET
easat-10179	180	41	receiving	receive	VERB
easat-10179	180	42	markets	market	NOUN
easat-10179	180	43	.	.	PUNCT
easat-10179	181	1	in	in	ADP
easat-10179	181	2	relation	relation	NOUN
easat-10179	181	3	to	to	ADP
easat-10179	181	4	enterprise	enterprise	NOUN
easat-10179	181	5	size	size	NOUN
easat-10179	181	6	,	,	PUNCT
easat-10179	181	7	the	the	DET
easat-10179	181	8	results	result	NOUN
easat-10179	181	9	indicate	indicate	VERB
easat-10179	181	10	significant	significant	ADJ
easat-10179	181	11	differences	difference	NOUN
easat-10179	181	12	in	in	ADP
easat-10179	181	13	the	the	DET
easat-10179	181	14	application	application	NOUN
easat-10179	181	15	of	of	ADP
easat-10179	181	16	management	management	NOUN
easat-10179	181	17	accounting	accounting	NOUN
easat-10179	181	18	techniques	technique	NOUN
easat-10179	181	19	,	,	PUNCT
easat-10179	181	20	with	with	ADP
easat-10179	181	21	the	the	DET
easat-10179	181	22	exception	exception	NOUN
easat-10179	181	23	of	of	ADP
easat-10179	181	24	the	the	DET
easat-10179	181	25	full	full	ADJ
easat-10179	181	26	costing	costing	NOUN
easat-10179	181	27	method	method	NOUN
easat-10179	181	28	.	.	PUNCT
easat-10179	182	1	large	large	ADJ
easat-10179	182	2	enterprises	enterprise	NOUN
easat-10179	182	3	tend	tend	VERB
easat-10179	182	4	to	to	PART
easat-10179	182	5	implement	implement	VERB
easat-10179	182	6	more	more	ADJ
easat-10179	182	7	modern	modern	ADJ
easat-10179	182	8	management	management	NOUN
easat-10179	182	9	accounting	accounting	NOUN
easat-10179	182	10	tools	tool	NOUN
easat-10179	182	11	compared	compare	VERB
easat-10179	182	12	to	to	ADP
easat-10179	182	13	smaller	small	ADJ
easat-10179	182	14	enterprises	enterprise	NOUN
easat-10179	182	15	.	.	PUNCT
easat-10179	183	1	this	this	DET
easat-10179	183	2	finding	finding	NOUN
easat-10179	183	3	underscores	underscore	VERB
easat-10179	183	4	the	the	DET
easat-10179	183	5	role	role	NOUN
easat-10179	183	6	of	of	ADP
easat-10179	183	7	management	management	NOUN
easat-10179	183	8	accounting	accounting	NOUN
easat-10179	183	9	information	information	NOUN
easat-10179	183	10	in	in	ADP
easat-10179	183	11	supporting	support	VERB
easat-10179	183	12	internal	internal	ADJ
easat-10179	183	13	management	management	NOUN
easat-10179	183	14	and	and	CCONJ
easat-10179	183	15	strategic	strategic	ADJ
easat-10179	183	16	decision	decision	NOUN
easat-10179	183	17	-	-	PUNCT
easat-10179	183	18	making	making	NOUN
easat-10179	183	19	.	.	PUNCT
easat-10179	184	1	for	for	ADP
easat-10179	184	2	small	small	ADJ
easat-10179	184	3	-	-	PUNCT
easat-10179	184	4	sized	sized	ADJ
easat-10179	184	5	enterprises	enterprise	NOUN
easat-10179	184	6	,	,	PUNCT
easat-10179	184	7	the	the	DET
easat-10179	184	8	limited	limited	ADJ
easat-10179	184	9	application	application	NOUN
easat-10179	184	10	of	of	ADP
easat-10179	184	11	modern	modern	ADJ
easat-10179	184	12	management	management	NOUN
easat-10179	184	13	accounting	accounting	NOUN
easat-10179	184	14	techniques	technique	NOUN
easat-10179	184	15	can	can	AUX
easat-10179	184	16	be	be	AUX
easat-10179	184	17	attributed	attribute	VERB
easat-10179	184	18	to	to	ADP
easat-10179	184	19	constraints	constraint	NOUN
easat-10179	184	20	in	in	ADP
easat-10179	184	21	financial	financial	ADJ
easat-10179	184	22	resources	resource	NOUN
easat-10179	184	23	,	,	PUNCT
easat-10179	184	24	specialized	specialized	ADJ
easat-10179	184	25	personnel	personnel	NOUN
easat-10179	184	26	,	,	PUNCT
easat-10179	184	27	and	and	CCONJ
easat-10179	184	28	managerial	managerial	ADJ
easat-10179	184	29	awareness	awareness	NOUN
easat-10179	184	30	of	of	ADP
easat-10179	184	31	the	the	DET
easat-10179	184	32	value	value	NOUN
easat-10179	184	33	these	these	DET
easat-10179	184	34	techniques	technique	NOUN
easat-10179	184	35	can	can	AUX
easat-10179	184	36	bring	bring	VERB
easat-10179	184	37	.	.	PUNCT
easat-10179	185	1	the	the	DET
easat-10179	185	2	findings	finding	NOUN
easat-10179	185	3	carry	carry	VERB
easat-10179	185	4	several	several	ADJ
easat-10179	185	5	important	important	ADJ
easat-10179	185	6	implications	implication	NOUN
easat-10179	185	7	.	.	PUNCT
easat-10179	186	1	first	first	ADV
easat-10179	186	2	,	,	PUNCT
easat-10179	186	3	for	for	ADP
easat-10179	186	4	labor	labor	NOUN
easat-10179	186	5	export	export	NOUN
easat-10179	186	6	enterprises	enterprise	NOUN
easat-10179	186	7	,	,	PUNCT
easat-10179	186	8	enhancing	enhance	VERB
easat-10179	186	9	the	the	DET
easat-10179	186	10	adoption	adoption	NOUN
easat-10179	186	11	of	of	ADP
easat-10179	186	12	management	management	NOUN
easat-10179	186	13	accounting	accounting	NOUN
easat-10179	186	14	practices	practice	NOUN
easat-10179	186	15	can	can	AUX
easat-10179	186	16	directly	directly	ADV
easat-10179	186	17	contribute	contribute	VERB
easat-10179	186	18	to	to	ADP
easat-10179	186	19	improved	improve	VERB
easat-10179	186	20	managerial	managerial	ADJ
easat-10179	186	21	effectiveness	effectiveness	NOUN
easat-10179	186	22	and	and	CCONJ
easat-10179	186	23	operational	operational	ADJ
easat-10179	186	24	performance	performance	NOUN
easat-10179	186	25	.	.	PUNCT
easat-10179	187	1	a	a	DET
easat-10179	187	2	comprehensive	comprehensive	ADJ
easat-10179	187	3	management	management	NOUN
easat-10179	187	4	accounting	accounting	NOUN
easat-10179	187	5	system	system	NOUN
easat-10179	187	6	not	not	PART
easat-10179	187	7	only	only	ADV
easat-10179	187	8	assists	assist	VERB
easat-10179	187	9	enterprises	enterprise	NOUN
easat-10179	187	10	in	in	ADP
easat-10179	187	11	cost	cost	NOUN
easat-10179	187	12	control	control	NOUN
easat-10179	187	13	,	,	PUNCT
easat-10179	187	14	increasing	increase	VERB
easat-10179	187	15	transparency	transparency	NOUN
easat-10179	187	16	,	,	PUNCT
easat-10179	187	17	and	and	CCONJ
easat-10179	187	18	accountability	accountability	NOUN
easat-10179	187	19	,	,	PUNCT
easat-10179	187	20	but	but	CCONJ
easat-10179	187	21	also	also	ADV
easat-10179	187	22	provides	provide	VERB
easat-10179	187	23	a	a	DET
easat-10179	187	24	foundation	foundation	NOUN
easat-10179	187	25	for	for	ADP
easat-10179	187	26	sustainable	sustainable	ADJ
easat-10179	187	27	strategic	strategic	ADJ
easat-10179	187	28	planning	planning	NOUN
easat-10179	187	29	.	.	PUNCT
easat-10179	188	1	in	in	ADP
easat-10179	188	2	the	the	DET
easat-10179	188	3	context	context	NOUN
easat-10179	188	4	of	of	ADP
easat-10179	188	5	an	an	DET
easat-10179	188	6	increasingly	increasingly	ADV
easat-10179	188	7	competitive	competitive	ADJ
easat-10179	188	8	international	international	ADJ
easat-10179	188	9	labor	labor	NOUN
easat-10179	188	10	market	market	NOUN
easat-10179	188	11	,	,	PUNCT
easat-10179	188	12	management	management	NOUN
easat-10179	188	13	accounting	accounting	NOUN
easat-10179	188	14	information	information	NOUN
easat-10179	188	15	serves	serve	VERB
easat-10179	188	16	as	as	ADP
easat-10179	188	17	a	a	DET
easat-10179	188	18	crucial	crucial	ADJ
easat-10179	188	19	tool	tool	NOUN
easat-10179	188	20	for	for	ADP
easat-10179	188	21	vietnamese	vietnamese	ADJ
easat-10179	188	22	enterprises	enterprise	NOUN
easat-10179	188	23	to	to	PART
easat-10179	188	24	demonstrate	demonstrate	VERB
easat-10179	188	25	operational	operational	ADJ
easat-10179	188	26	competence	competence	NOUN
easat-10179	188	27	and	and	CCONJ
easat-10179	188	28	strengthen	strengthen	VERB
easat-10179	188	29	their	their	PRON
easat-10179	188	30	reputation	reputation	NOUN
easat-10179	188	31	.	.	PUNCT
easat-10179	189	1	1677	1677	NUM
easat-10179	189	2	edelweiss	edelweiss	PROPN
easat-10179	189	3	applied	apply	VERB
easat-10179	189	4	science	science	NOUN
easat-10179	189	5	and	and	CCONJ
easat-10179	189	6	technology	technology	NOUN
easat-10179	189	7	issn	issn	PROPN
easat-10179	189	8	:	:	PUNCT
easat-10179	189	9	2576	2576	NUM
easat-10179	189	10	-	-	SYM
easat-10179	189	11	8484	8484	NUM
easat-10179	189	12	vol	vol	NOUN
easat-10179	189	13	.	.	PROPN
easat-10179	190	1	9	9	NUM
easat-10179	190	2	,	,	PUNCT
easat-10179	190	3	no	no	INTJ
easat-10179	190	4	.	.	NOUN
easat-10179	190	5	9	9	NUM
easat-10179	190	6	:	:	SYM
easat-10179	190	7	1669	1669	NUM
easat-10179	190	8	-	-	SYM
easat-10179	190	9	1678	1678	NUM
easat-10179	190	10	,	,	PUNCT
easat-10179	190	11	2025	2025	NUM
easat-10179	190	12	doi	doi	NOUN
easat-10179	190	13	:	:	PUNCT
easat-10179	190	14	10.55214/2576	10.55214/2576	NUM
easat-10179	190	15	-	-	SYM
easat-10179	190	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	190	17	©	©	PROPN
easat-10179	190	18	2025	2025	NUM
easat-10179	190	19	by	by	ADP
easat-10179	190	20	the	the	DET
easat-10179	190	21	authors	author	NOUN
easat-10179	190	22	;	;	PUNCT
easat-10179	190	23	licensee	licensee	PROPN
easat-10179	190	24	learning	learn	VERB
easat-10179	190	25	gate	gate	NOUN
easat-10179	190	26	transparency	transparency	NOUN
easat-10179	190	27	:	:	PUNCT
easat-10179	190	28	the	the	DET
easat-10179	190	29	authors	author	NOUN
easat-10179	190	30	confirm	confirm	VERB
easat-10179	190	31	that	that	SCONJ
easat-10179	190	32	the	the	DET
easat-10179	190	33	manuscript	manuscript	NOUN
easat-10179	190	34	is	be	AUX
easat-10179	190	35	an	an	DET
easat-10179	190	36	honest	honest	ADJ
easat-10179	190	37	,	,	PUNCT
easat-10179	190	38	accurate	accurate	ADJ
easat-10179	190	39	,	,	PUNCT
easat-10179	190	40	and	and	CCONJ
easat-10179	190	41	transparent	transparent	ADJ
easat-10179	190	42	account	account	NOUN
easat-10179	190	43	of	of	ADP
easat-10179	190	44	the	the	DET
easat-10179	190	45	study	study	NOUN
easat-10179	190	46	;	;	PUNCT
easat-10179	190	47	that	that	SCONJ
easat-10179	190	48	no	no	DET
easat-10179	190	49	vital	vital	ADJ
easat-10179	190	50	features	feature	NOUN
easat-10179	190	51	of	of	ADP
easat-10179	190	52	the	the	DET
easat-10179	190	53	study	study	NOUN
easat-10179	190	54	have	have	AUX
easat-10179	190	55	been	be	AUX
easat-10179	190	56	omitted	omit	VERB
easat-10179	190	57	;	;	PUNCT
easat-10179	190	58	and	and	CCONJ
easat-10179	190	59	that	that	SCONJ
easat-10179	190	60	any	any	DET
easat-10179	190	61	discrepancies	discrepancy	NOUN
easat-10179	190	62	from	from	ADP
easat-10179	190	63	the	the	DET
easat-10179	190	64	study	study	NOUN
easat-10179	190	65	as	as	SCONJ
easat-10179	190	66	planned	plan	VERB
easat-10179	190	67	have	have	AUX
easat-10179	190	68	been	be	AUX
easat-10179	190	69	explained	explain	VERB
easat-10179	190	70	.	.	PUNCT
easat-10179	191	1	this	this	DET
easat-10179	191	2	study	study	NOUN
easat-10179	191	3	followed	follow	VERB
easat-10179	191	4	all	all	DET
easat-10179	191	5	ethical	ethical	ADJ
easat-10179	191	6	practices	practice	NOUN
easat-10179	191	7	during	during	ADP
easat-10179	191	8	writing	writing	NOUN
easat-10179	191	9	.	.	PUNCT
easat-10179	192	1	acknowledgement	acknowledgement	NOUN
easat-10179	192	2	:	:	PUNCT
easat-10179	192	3	the	the	DET
easat-10179	192	4	authors	author	NOUN
easat-10179	192	5	gratefully	gratefully	ADV
easat-10179	192	6	acknowledge	acknowledge	VERB
easat-10179	192	7	the	the	DET
easat-10179	192	8	financial	financial	ADJ
easat-10179	192	9	support	support	NOUN
easat-10179	192	10	from	from	ADP
easat-10179	192	11	the	the	DET
easat-10179	192	12	banking	banking	NOUN
easat-10179	192	13	academy	academy	PROPN
easat-10179	192	14	of	of	ADP
easat-10179	192	15	vietnam	vietnam	PROPN
easat-10179	192	16	and	and	CCONJ
easat-10179	192	17	university	university	NOUN
easat-10179	192	18	of	of	ADP
easat-10179	192	19	labour	labour	PROPN
easat-10179	192	20	and	and	CCONJ
easat-10179	192	21	social	social	ADJ
easat-10179	192	22	affairs	affair	NOUN
easat-10179	192	23	,	,	PUNCT
easat-10179	192	24	vietnam	vietnam	PROPN
easat-10179	192	25	.	.	PUNCT
easat-10179	193	1	copyright	copyright	NOUN
easat-10179	193	2	:	:	PUNCT
easat-10179	193	3	©	©	PROPN
easat-10179	193	4	2025	2025	NUM
easat-10179	193	5	by	by	ADP
easat-10179	193	6	the	the	DET
easat-10179	193	7	authors	author	NOUN
easat-10179	193	8	.	.	PUNCT
easat-10179	194	1	this	this	DET
easat-10179	194	2	open	open	ADJ
easat-10179	194	3	-	-	PUNCT
easat-10179	194	4	access	access	NOUN
easat-10179	194	5	article	article	NOUN
easat-10179	194	6	is	be	AUX
easat-10179	194	7	distributed	distribute	VERB
easat-10179	194	8	under	under	ADP
easat-10179	194	9	the	the	DET
easat-10179	194	10	terms	term	NOUN
easat-10179	194	11	and	and	CCONJ
easat-10179	194	12	conditions	condition	NOUN
easat-10179	194	13	of	of	ADP
easat-10179	194	14	the	the	DET
easat-10179	194	15	creative	creative	ADJ
easat-10179	194	16	commons	common	NOUN
easat-10179	194	17	attribution	attribution	NOUN
easat-10179	194	18	(	(	PUNCT
easat-10179	194	19	cc	cc	NOUN
easat-10179	194	20	by	by	ADP
easat-10179	194	21	)	)	PUNCT
easat-10179	194	22	license	license	NOUN
easat-10179	194	23	(	(	PUNCT
easat-10179	194	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10179	194	25	)	)	PUNCT
easat-10179	194	26	.	.	PUNCT
easat-10179	195	1	references	reference	NOUN
easat-10179	195	2	[	[	X
easat-10179	195	3	1	1	NUM
easat-10179	195	4	]	]	PUNCT
easat-10179	195	5	r.	r.	PROPN
easat-10179	195	6	s.	s.	PROPN
easat-10179	195	7	kaplan	kaplan	PROPN
easat-10179	195	8	,	,	PUNCT
easat-10179	195	9	advance	advance	NOUN
easat-10179	195	10	management	management	NOUN
easat-10179	195	11	accounting	account	VERB
easat-10179	195	12	3rd	3rd	PROPN
easat-10179	195	13	ed	ed	NOUN
easat-10179	195	14	.	.	PUNCT
easat-10179	196	1	london	london	PROPN
easat-10179	196	2	,	,	PUNCT
easat-10179	196	3	uk	uk	PROPN
easat-10179	196	4	:	:	PUNCT
easat-10179	196	5	prentice	prentice	PROPN
easat-10179	196	6	hall	hall	PROPN
easat-10179	196	7	internation	internation	PROPN
easat-10179	196	8	,	,	PUNCT
easat-10179	196	9	1998	1998	NUM
easat-10179	196	10	.	.	PUNCT
easat-10179	197	1	[	[	X
easat-10179	197	2	2	2	X
easat-10179	197	3	]	]	PUNCT
easat-10179	197	4	h.	h.	PROPN
easat-10179	197	5	h.	h.	PROPN
easat-10179	197	6	sharaf	sharaf	PROPN
easat-10179	197	7	-	-	PUNCT
easat-10179	197	8	addin	addin	NOUN
easat-10179	197	9	,	,	PUNCT
easat-10179	197	10	n.	n.	PROPN
easat-10179	197	11	omar	omar	PROPN
easat-10179	197	12	,	,	PUNCT
easat-10179	197	13	and	and	CCONJ
easat-10179	197	14	s.	s.	PROPN
easat-10179	197	15	sulaiman	sulaiman	PROPN
easat-10179	197	16	,	,	PUNCT
easat-10179	197	17	"	"	PUNCT
easat-10179	197	18	target	target	NOUN
easat-10179	197	19	costing	cost	VERB
easat-10179	197	20	evolution	evolution	NOUN
easat-10179	197	21	:	:	PUNCT
easat-10179	197	22	a	a	DET
easat-10179	197	23	review	review	NOUN
easat-10179	197	24	of	of	ADP
easat-10179	197	25	the	the	DET
easat-10179	197	26	literature	literature	NOUN
easat-10179	197	27	from	from	ADP
easat-10179	197	28	ifac	ifac	NOUN
easat-10179	197	29	's	's	PART
easat-10179	197	30	(	(	PUNCT
easat-10179	197	31	1998	1998	NUM
easat-10179	197	32	)	)	PUNCT
easat-10179	197	33	perspective	perspective	NOUN
easat-10179	197	34	model	model	NOUN
easat-10179	197	35	,	,	PUNCT
easat-10179	197	36	"	"	PUNCT
easat-10179	197	37	asian	asian	ADJ
easat-10179	197	38	social	social	ADJ
easat-10179	197	39	science	science	NOUN
easat-10179	197	40	,	,	PUNCT
easat-10179	197	41	vol	vol	NOUN
easat-10179	197	42	.	.	PROPN
easat-10179	197	43	10	10	NUM
easat-10179	197	44	,	,	PUNCT
easat-10179	197	45	no	no	INTJ
easat-10179	197	46	.	.	NOUN
easat-10179	197	47	9	9	NUM
easat-10179	197	48	,	,	PUNCT
easat-10179	197	49	pp	pp	ADJ
easat-10179	197	50	.	.	PUNCT
easat-10179	198	1	82	82	NUM
easat-10179	198	2	-	-	SYM
easat-10179	198	3	92	92	NUM
easat-10179	198	4	,	,	PUNCT
easat-10179	198	5	2014	2014	NUM
easat-10179	198	6	.	.	PUNCT
easat-10179	199	1	https://doi.org/10.5539/ass.v10n9p82	https://doi.org/10.5539/ass.v10n9p82	PROPN
easat-10179	200	1	[	[	X
easat-10179	200	2	3	3	X
easat-10179	200	3	]	]	X
easat-10179	200	4	p.	p.	NOUN
easat-10179	200	5	miller	miller	PROPN
easat-10179	200	6	and	and	CCONJ
easat-10179	200	7	t.	t.	PROPN
easat-10179	200	8	o'leary	o'leary	PROPN
easat-10179	200	9	,	,	PUNCT
easat-10179	200	10	"	"	PUNCT
easat-10179	200	11	accounting,“economic	accounting,“economic	ADJ
easat-10179	200	12	citizenship	citizenship	NOUN
easat-10179	200	13	”	"	PUNCT
easat-10179	200	14	and	and	CCONJ
easat-10179	200	15	the	the	DET
easat-10179	200	16	spatial	spatial	ADJ
easat-10179	200	17	reordering	reordering	NOUN
easat-10179	200	18	of	of	ADP
easat-10179	200	19	manufacture	manufacture	NOUN
easat-10179	200	20	,	,	PUNCT
easat-10179	200	21	"	"	PUNCT
easat-10179	200	22	accounting	accounting	NOUN
easat-10179	200	23	,	,	PUNCT
easat-10179	200	24	organizations	organization	NOUN
easat-10179	200	25	and	and	CCONJ
easat-10179	200	26	society	society	NOUN
easat-10179	200	27	,	,	PUNCT
easat-10179	200	28	vol	vol	NOUN
easat-10179	200	29	.	.	PROPN
easat-10179	200	30	19	19	NUM
easat-10179	200	31	,	,	PUNCT
easat-10179	200	32	no	no	INTJ
easat-10179	200	33	.	.	NOUN
easat-10179	200	34	1	1	NUM
easat-10179	200	35	,	,	PUNCT
easat-10179	200	36	pp	pp	ADJ
easat-10179	200	37	.	.	PUNCT
easat-10179	201	1	15	15	NUM
easat-10179	201	2	-	-	SYM
easat-10179	201	3	43	43	NUM
easat-10179	201	4	,	,	PUNCT
easat-10179	201	5	1994	1994	NUM
easat-10179	201	6	.	.	PUNCT
easat-10179	202	1	https://doi.org/10.1016/0361-3682(94)90011-6	https://doi.org/10.1016/0361-3682(94)90011-6	PUNCT
easat-10179	203	1	[	[	X
easat-10179	203	2	4	4	X
easat-10179	203	3	]	]	X
easat-10179	203	4	h.	h.	PROPN
easat-10179	203	5	t.	t.	PROPN
easat-10179	203	6	johnson	johnson	PROPN
easat-10179	203	7	and	and	CCONJ
easat-10179	203	8	r.	r.	PROPN
easat-10179	203	9	s.	s.	PROPN
easat-10179	203	10	kaplan	kaplan	PROPN
easat-10179	203	11	,	,	PUNCT
easat-10179	203	12	"	"	PUNCT
easat-10179	203	13	the	the	DET
easat-10179	203	14	rise	rise	NOUN
easat-10179	203	15	and	and	CCONJ
easat-10179	203	16	fall	fall	NOUN
easat-10179	203	17	of	of	ADP
easat-10179	203	18	management	management	NOUN
easat-10179	203	19	accounting	accounting	NOUN
easat-10179	203	20	,	,	PUNCT
easat-10179	203	21	"	"	PUNCT
easat-10179	203	22	ieee	ieee	NOUN
easat-10179	203	23	engineering	engineering	NOUN
easat-10179	203	24	management	management	NOUN
easat-10179	203	25	review	review	NOUN
easat-10179	203	26	,	,	PUNCT
easat-10179	203	27	vol	vol	NOUN
easat-10179	203	28	.	.	PROPN
easat-10179	203	29	3	3	NUM
easat-10179	203	30	,	,	PUNCT
easat-10179	203	31	no	no	INTJ
easat-10179	203	32	.	.	NOUN
easat-10179	203	33	15	15	NUM
easat-10179	203	34	,	,	PUNCT
easat-10179	203	35	pp	pp	ADJ
easat-10179	203	36	.	.	PUNCT
easat-10179	204	1	36	36	NUM
easat-10179	204	2	-	-	SYM
easat-10179	204	3	44	44	NUM
easat-10179	204	4	,	,	PUNCT
easat-10179	204	5	1987	1987	NUM
easat-10179	204	6	.	.	PUNCT
easat-10179	205	1	[	[	X
easat-10179	205	2	5	5	NUM
easat-10179	205	3	]	]	X
easat-10179	205	4	international	international	PROPN
easat-10179	205	5	federation	federation	PROPN
easat-10179	205	6	of	of	ADP
easat-10179	205	7	accountants	accountants	PROPN
easat-10179	205	8	financial	financial	PROPN
easat-10179	205	9	management	management	PROPN
easat-10179	205	10	accounting	accounting	PROPN
easat-10179	205	11	committee	committee	NOUN
easat-10179	205	12	,	,	PUNCT
easat-10179	205	13	international	international	ADJ
easat-10179	205	14	management	management	NOUN
easat-10179	205	15	accounting	accounting	NOUN
easat-10179	205	16	practice	practice	NOUN
easat-10179	205	17	statement	statement	NOUN
easat-10179	205	18	:	:	PUNCT
easat-10179	205	19	management	management	NOUN
easat-10179	205	20	accounting	accounting	NOUN
easat-10179	205	21	concepts	concept	NOUN
easat-10179	205	22	.	.	PUNCT
easat-10179	206	1	new	new	PROPN
easat-10179	206	2	york	york	PROPN
easat-10179	206	3	:	:	PUNCT
easat-10179	206	4	the	the	DET
easat-10179	206	5	federation	federation	NOUN
easat-10179	206	6	,	,	PUNCT
easat-10179	206	7	1998	1998	NUM
easat-10179	206	8	.	.	PUNCT
easat-10179	207	1	[	[	X
easat-10179	207	2	6	6	NUM
easat-10179	207	3	]	]	X
easat-10179	207	4	d.	d.	PROPN
easat-10179	207	5	cooper	cooper	PROPN
easat-10179	207	6	,	,	PUNCT
easat-10179	207	7	"	"	PUNCT
easat-10179	207	8	discussion	discussion	NOUN
easat-10179	207	9	of	of	ADP
easat-10179	207	10	towards	towards	ADP
easat-10179	207	11	a	a	DET
easat-10179	207	12	political	political	ADJ
easat-10179	207	13	economy	economy	NOUN
easat-10179	207	14	of	of	ADP
easat-10179	207	15	accounting	accounting	NOUN
easat-10179	207	16	,	,	PUNCT
easat-10179	207	17	"	"	PUNCT
easat-10179	207	18	accounting	accounting	NOUN
easat-10179	207	19	,	,	PUNCT
easat-10179	207	20	organizations	organization	NOUN
easat-10179	207	21	and	and	CCONJ
easat-10179	207	22	society	society	NOUN
easat-10179	207	23	,	,	PUNCT
easat-10179	207	24	vol	vol	NOUN
easat-10179	207	25	.	.	PROPN
easat-10179	207	26	5	5	NUM
easat-10179	207	27	,	,	PUNCT
easat-10179	207	28	no	no	INTJ
easat-10179	207	29	.	.	NOUN
easat-10179	207	30	1	1	NUM
easat-10179	207	31	,	,	PUNCT
easat-10179	207	32	pp	pp	ADJ
easat-10179	207	33	.	.	PUNCT
easat-10179	208	1	161	161	NUM
easat-10179	208	2	-	-	SYM
easat-10179	208	3	166	166	NUM
easat-10179	208	4	,	,	PUNCT
easat-10179	208	5	1980	1980	NUM
easat-10179	208	6	.	.	PUNCT
easat-10179	209	1	[	[	X
easat-10179	209	2	7	7	NUM
easat-10179	209	3	]	]	PUNCT
easat-10179	209	4	a.	a.	NOUN
easat-10179	209	5	m.	m.	NOUN
easat-10179	209	6	tinker	tinker	PROPN
easat-10179	209	7	,	,	PUNCT
easat-10179	209	8	"	"	PUNCT
easat-10179	209	9	towards	towards	ADP
easat-10179	209	10	a	a	DET
easat-10179	209	11	political	political	ADJ
easat-10179	209	12	economy	economy	NOUN
easat-10179	209	13	of	of	ADP
easat-10179	209	14	accounting	accounting	NOUN
easat-10179	209	15	:	:	PUNCT
easat-10179	209	16	an	an	DET
easat-10179	209	17	empirical	empirical	ADJ
easat-10179	209	18	illustration	illustration	NOUN
easat-10179	209	19	of	of	ADP
easat-10179	209	20	the	the	DET
easat-10179	209	21	cambridge	cambridge	PROPN
easat-10179	209	22	controversies	controversy	NOUN
easat-10179	209	23	,	,	PUNCT
easat-10179	209	24	"	"	PUNCT
easat-10179	209	25	accounting	accounting	NOUN
easat-10179	209	26	,	,	PUNCT
easat-10179	209	27	organizations	organization	NOUN
easat-10179	209	28	and	and	CCONJ
easat-10179	209	29	society	society	NOUN
easat-10179	209	30	,	,	PUNCT
easat-10179	209	31	vol	vol	NOUN
easat-10179	209	32	.	.	PROPN
easat-10179	209	33	5	5	NUM
easat-10179	209	34	,	,	PUNCT
easat-10179	209	35	no	no	INTJ
easat-10179	209	36	.	.	NOUN
easat-10179	209	37	1	1	NUM
easat-10179	209	38	,	,	PUNCT
easat-10179	209	39	pp	pp	ADJ
easat-10179	209	40	.	.	PUNCT
easat-10179	210	1	147	147	NUM
easat-10179	210	2	-	-	SYM
easat-10179	210	3	160	160	NUM
easat-10179	210	4	,	,	PUNCT
easat-10179	210	5	1980	1980	NUM
easat-10179	210	6	.	.	PUNCT
easat-10179	211	1	https://doi.org/10.1016/0361-3682(80)90031-8	https://doi.org/10.1016/0361-3682(80)90031-8	PROPN
easat-10179	212	1	[	[	X
easat-10179	212	2	8	8	NUM
easat-10179	212	3	]	]	PUNCT
easat-10179	212	4	t.	t.	NOUN
easat-10179	212	5	hopper	hopper	NOUN
easat-10179	212	6	and	and	CCONJ
easat-10179	212	7	a.	a.	NOUN
easat-10179	212	8	powell	powell	PROPN
easat-10179	212	9	,	,	PUNCT
easat-10179	212	10	"	"	PUNCT
easat-10179	212	11	making	make	VERB
easat-10179	212	12	sense	sense	NOUN
easat-10179	212	13	of	of	ADP
easat-10179	212	14	research	research	NOUN
easat-10179	212	15	into	into	ADP
easat-10179	212	16	the	the	DET
easat-10179	212	17	organizational	organizational	ADJ
easat-10179	212	18	and	and	CCONJ
easat-10179	212	19	social	social	ADJ
easat-10179	212	20	aspects	aspect	NOUN
easat-10179	212	21	of	of	ADP
easat-10179	212	22	management	management	NOUN
easat-10179	212	23	accounting	accounting	NOUN
easat-10179	212	24	:	:	PUNCT
easat-10179	212	25	a	a	DET
easat-10179	212	26	review	review	NOUN
easat-10179	212	27	of	of	ADP
easat-10179	212	28	its	its	PRON
easat-10179	212	29	underlying	underlie	VERB
easat-10179	212	30	assumptions	assumption	NOUN
easat-10179	212	31	,	,	PUNCT
easat-10179	212	32	"	"	PUNCT
easat-10179	212	33	journal	journal	NOUN
easat-10179	212	34	of	of	ADP
easat-10179	212	35	management	management	NOUN
easat-10179	212	36	studies	study	NOUN
easat-10179	212	37	(	(	PUNCT
easat-10179	212	38	wiley	wiley	NOUN
easat-10179	212	39	-	-	PUNCT
easat-10179	212	40	blackwell	blackwell	PROPN
easat-10179	212	41	)	)	PUNCT
easat-10179	212	42	,	,	PUNCT
easat-10179	212	43	vol	vol	NOUN
easat-10179	212	44	.	.	PROPN
easat-10179	213	1	22	22	NUM
easat-10179	213	2	,	,	PUNCT
easat-10179	213	3	no	no	INTJ
easat-10179	213	4	.	.	NOUN
easat-10179	213	5	5	5	NUM
easat-10179	213	6	,	,	PUNCT
easat-10179	213	7	pp	pp	ADJ
easat-10179	213	8	.	.	PUNCT
easat-10179	214	1	429–449	429–449	NUM
easat-10179	214	2	,	,	PUNCT
easat-10179	214	3	1985	1985	NUM
easat-10179	214	4	.	.	PUNCT
easat-10179	215	1	[	[	X
easat-10179	215	2	9	9	NUM
easat-10179	215	3	]	]	PUNCT
easat-10179	215	4	m.	m.	NOUN
easat-10179	215	5	abdel	abdel	PROPN
easat-10179	215	6	-	-	PUNCT
easat-10179	215	7	kader	kader	PROPN
easat-10179	215	8	and	and	CCONJ
easat-10179	215	9	r.	r.	PROPN
easat-10179	215	10	luther	luther	PROPN
easat-10179	215	11	,	,	PUNCT
easat-10179	215	12	"	"	PUNCT
easat-10179	215	13	the	the	DET
easat-10179	215	14	impact	impact	NOUN
easat-10179	215	15	of	of	ADP
easat-10179	215	16	firm	firm	ADJ
easat-10179	215	17	characteristics	characteristic	NOUN
easat-10179	215	18	on	on	ADP
easat-10179	215	19	management	management	NOUN
easat-10179	215	20	accounting	accounting	NOUN
easat-10179	215	21	practices	practice	NOUN
easat-10179	215	22	:	:	PUNCT
easat-10179	215	23	a	a	DET
easat-10179	215	24	uk	uk	PROPN
easat-10179	215	25	-	-	PUNCT
easat-10179	215	26	based	base	VERB
easat-10179	215	27	empirical	empirical	ADJ
easat-10179	215	28	analysis	analysis	NOUN
easat-10179	215	29	,	,	PUNCT
easat-10179	215	30	"	"	PUNCT
easat-10179	215	31	the	the	DET
easat-10179	215	32	british	british	PROPN
easat-10179	215	33	accounting	accounting	PROPN
easat-10179	215	34	review	review	PROPN
easat-10179	215	35	,	,	PUNCT
easat-10179	215	36	vol	vol	NOUN
easat-10179	215	37	.	.	PROPN
easat-10179	215	38	40	40	NUM
easat-10179	215	39	,	,	PUNCT
easat-10179	215	40	no	no	INTJ
easat-10179	215	41	.	.	NOUN
easat-10179	215	42	1	1	NUM
easat-10179	215	43	,	,	PUNCT
easat-10179	215	44	pp	pp	ADJ
easat-10179	215	45	.	.	PUNCT
easat-10179	216	1	2	2	NUM
easat-10179	216	2	-	-	SYM
easat-10179	216	3	27	27	NUM
easat-10179	216	4	,	,	PUNCT
easat-10179	216	5	2008	2008	NUM
easat-10179	216	6	.	.	PUNCT
easat-10179	217	1	https://doi.org/10.1016/j.bar.2007.11.003	https://doi.org/10.1016/j.bar.2007.11.003	ADJ
easat-10179	218	1	[	[	X
easat-10179	218	2	10	10	NUM
easat-10179	218	3	]	]	X
easat-10179	218	4	c.	c.	PROPN
easat-10179	218	5	t.	t.	PROPN
easat-10179	218	6	horngren	horngren	PROPN
easat-10179	218	7	,	,	PUNCT
easat-10179	218	8	cost	cost	NOUN
easat-10179	218	9	accounting	accounting	NOUN
easat-10179	218	10	:	:	PUNCT
easat-10179	218	11	a	a	DET
easat-10179	218	12	managerial	managerial	ADJ
easat-10179	218	13	emphasis	emphasis	NOUN
easat-10179	218	14	.	.	PUNCT
easat-10179	219	1	new	new	ADJ
easat-10179	219	2	delhi	delhi	PROPN
easat-10179	219	3	,	,	PUNCT
easat-10179	219	4	india	india	PROPN
easat-10179	219	5	:	:	PUNCT
easat-10179	219	6	pearson	pearson	PROPN
easat-10179	219	7	education	education	PROPN
easat-10179	219	8	india	india	PROPN
easat-10179	219	9	,	,	PUNCT
easat-10179	219	10	2009	2009	NUM
easat-10179	219	11	.	.	PUNCT
easat-10179	220	1	[	[	X
easat-10179	220	2	11	11	NUM
easat-10179	220	3	]	]	X
easat-10179	220	4	b.	b.	PROPN
easat-10179	220	5	oyewo	oyewo	PROPN
easat-10179	220	6	,	,	PUNCT
easat-10179	220	7	"	"	PUNCT
easat-10179	220	8	do	do	AUX
easat-10179	220	9	innovation	innovation	NOUN
easat-10179	220	10	attributes	attribute	NOUN
easat-10179	220	11	really	really	ADV
easat-10179	220	12	drive	drive	VERB
easat-10179	220	13	the	the	DET
easat-10179	220	14	diffusion	diffusion	NOUN
easat-10179	220	15	of	of	ADP
easat-10179	220	16	management	management	NOUN
easat-10179	220	17	accounting	accounting	NOUN
easat-10179	220	18	innovations	innovation	NOUN
easat-10179	220	19	?	?	PUNCT
easat-10179	221	1	examination	examination	NOUN
easat-10179	221	2	of	of	ADP
easat-10179	221	3	factors	factor	NOUN
easat-10179	221	4	determining	determine	VERB
easat-10179	221	5	usage	usage	NOUN
easat-10179	221	6	intensity	intensity	NOUN
easat-10179	221	7	of	of	ADP
easat-10179	221	8	strategic	strategic	ADJ
easat-10179	221	9	management	management	NOUN
easat-10179	221	10	accounting	accounting	NOUN
easat-10179	221	11	,	,	PUNCT
easat-10179	221	12	"	"	PUNCT
easat-10179	221	13	journal	journal	NOUN
easat-10179	221	14	of	of	ADP
easat-10179	221	15	applied	apply	VERB
easat-10179	221	16	accounting	accounting	NOUN
easat-10179	221	17	research	research	NOUN
easat-10179	221	18	,	,	PUNCT
easat-10179	221	19	vol	vol	NOUN
easat-10179	221	20	.	.	PROPN
easat-10179	221	21	22	22	NUM
easat-10179	221	22	,	,	PUNCT
easat-10179	221	23	no	no	INTJ
easat-10179	221	24	.	.	NOUN
easat-10179	221	25	3	3	NUM
easat-10179	221	26	,	,	PUNCT
easat-10179	221	27	pp	pp	ADJ
easat-10179	221	28	.	.	PUNCT
easat-10179	222	1	507	507	NUM
easat-10179	222	2	-	-	SYM
easat-10179	222	3	538	538	NUM
easat-10179	222	4	,	,	PUNCT
easat-10179	222	5	2021	2021	NUM
easat-10179	222	6	.	.	PUNCT
easat-10179	223	1	https://doi.org/10.1108/jaar-07-2020-0142	https://doi.org/10.1108/jaar-07-2020-0142	PRON
easat-10179	223	2	[	[	X
easat-10179	223	3	12	12	NUM
easat-10179	223	4	]	]	X
easat-10179	223	5	n.	n.	NOUN
easat-10179	223	6	saukkonen	saukkonen	PROPN
easat-10179	223	7	,	,	PUNCT
easat-10179	223	8	t.	t.	NOUN
easat-10179	223	9	laine	laine	PROPN
easat-10179	223	10	,	,	PUNCT
easat-10179	223	11	and	and	CCONJ
easat-10179	223	12	p.	p.	NOUN
easat-10179	223	13	suomala	suomala	NOUN
easat-10179	223	14	,	,	PUNCT
easat-10179	223	15	"	"	PUNCT
easat-10179	223	16	utilizing	utilize	VERB
easat-10179	223	17	management	management	NOUN
easat-10179	223	18	accounting	accounting	NOUN
easat-10179	223	19	information	information	NOUN
easat-10179	223	20	for	for	ADP
easat-10179	223	21	decision	decision	NOUN
easat-10179	223	22	-	-	PUNCT
easat-10179	223	23	making	making	NOUN
easat-10179	223	24	:	:	PUNCT
easat-10179	223	25	limitations	limitation	NOUN
easat-10179	223	26	stemming	stem	VERB
easat-10179	223	27	from	from	ADP
easat-10179	223	28	the	the	DET
easat-10179	223	29	process	process	NOUN
easat-10179	223	30	structure	structure	NOUN
easat-10179	223	31	and	and	CCONJ
easat-10179	223	32	the	the	DET
easat-10179	223	33	actors	actor	NOUN
easat-10179	223	34	involved	involve	VERB
easat-10179	223	35	,	,	PUNCT
easat-10179	223	36	"	"	PUNCT
easat-10179	223	37	qualitative	qualitative	ADJ
easat-10179	223	38	research	research	NOUN
easat-10179	223	39	in	in	ADP
easat-10179	223	40	accounting	accounting	NOUN
easat-10179	223	41	and	and	CCONJ
easat-10179	223	42	management	management	NOUN
easat-10179	223	43	,	,	PUNCT
easat-10179	223	44	vol	vol	NOUN
easat-10179	223	45	.	.	PROPN
easat-10179	223	46	15	15	NUM
easat-10179	223	47	,	,	PUNCT
easat-10179	223	48	no	no	INTJ
easat-10179	223	49	.	.	NOUN
easat-10179	223	50	2	2	NUM
easat-10179	223	51	,	,	PUNCT
easat-10179	223	52	pp	pp	ADJ
easat-10179	223	53	.	.	PUNCT
easat-10179	224	1	181	181	NUM
easat-10179	224	2	-	-	SYM
easat-10179	224	3	205	205	NUM
easat-10179	224	4	,	,	PUNCT
easat-10179	224	5	2018	2018	NUM
easat-10179	224	6	.	.	PUNCT
easat-10179	225	1	https://doi.org/10.1108/qram-01-2017-0007	https://doi.org/10.1108/qram-01-2017-0007	ADJ
easat-10179	225	2	[	[	X
easat-10179	225	3	13	13	NUM
easat-10179	225	4	]	]	PUNCT
easat-10179	225	5	m.	m.	NOUN
easat-10179	225	6	ayyagari	ayyagari	PROPN
easat-10179	225	7	,	,	PUNCT
easat-10179	225	8	t.	t.	PROPN
easat-10179	225	9	beck	beck	PROPN
easat-10179	225	10	,	,	PUNCT
easat-10179	225	11	and	and	CCONJ
easat-10179	225	12	a.	a.	PROPN
easat-10179	225	13	demirguc	demirguc	PROPN
easat-10179	225	14	-	-	PUNCT
easat-10179	225	15	kunt	kunt	PROPN
easat-10179	225	16	,	,	PUNCT
easat-10179	225	17	"	"	PUNCT
easat-10179	225	18	small	small	ADJ
easat-10179	225	19	and	and	CCONJ
easat-10179	225	20	medium	medium	ADJ
easat-10179	225	21	enterprises	enterprise	NOUN
easat-10179	225	22	across	across	ADP
easat-10179	225	23	the	the	DET
easat-10179	225	24	globe	globe	NOUN
easat-10179	225	25	,	,	PUNCT
easat-10179	225	26	"	"	PUNCT
easat-10179	225	27	small	small	ADJ
easat-10179	225	28	business	business	NOUN
easat-10179	225	29	economics	economic	NOUN
easat-10179	225	30	,	,	PUNCT
easat-10179	225	31	vol	vol	NOUN
easat-10179	225	32	.	.	PROPN
easat-10179	225	33	29	29	NUM
easat-10179	225	34	,	,	PUNCT
easat-10179	225	35	pp	pp	ADJ
easat-10179	225	36	.	.	PUNCT
easat-10179	226	1	415	415	NUM
easat-10179	226	2	-	-	NUM
easat-10179	226	3	434	434	NUM
easat-10179	226	4	,	,	PUNCT
easat-10179	226	5	2007	2007	NUM
easat-10179	226	6	.	.	PUNCT
easat-10179	227	1	https://doi.org/10.1007/s11187-006-9002-5	https://doi.org/10.1007/s11187-006-9002-5	NUM
easat-10179	228	1	[	[	X
easat-10179	228	2	14	14	NUM
easat-10179	228	3	]	]	X
easat-10179	228	4	e.	e.	PROPN
easat-10179	228	5	u.	u.	PROPN
easat-10179	228	6	commission	commission	PROPN
easat-10179	228	7	,	,	PUNCT
easat-10179	228	8	"	"	PUNCT
easat-10179	228	9	commission	commission	NOUN
easat-10179	228	10	recommendation	recommendation	NOUN
easat-10179	228	11	of	of	ADP
easat-10179	228	12	6	6	NUM
easat-10179	228	13	may	may	PROPN
easat-10179	228	14	2003	2003	NUM
easat-10179	228	15	concerning	concern	VERB
easat-10179	228	16	the	the	DET
easat-10179	228	17	definition	definition	NOUN
easat-10179	228	18	of	of	ADP
easat-10179	228	19	micro	micro	PROPN
easat-10179	228	20	,	,	PUNCT
easat-10179	228	21	small	small	ADJ
easat-10179	228	22	and	and	CCONJ
easat-10179	228	23	medium	medium	ADJ
easat-10179	228	24	-	-	PUNCT
easat-10179	228	25	sized	sized	ADJ
easat-10179	228	26	enterprises	enterprise	NOUN
easat-10179	228	27	,	,	PUNCT
easat-10179	228	28	"	"	PUNCT
easat-10179	228	29	official	official	ADJ
easat-10179	228	30	journal	journal	NOUN
easat-10179	228	31	of	of	ADP
easat-10179	228	32	the	the	DET
easat-10179	228	33	european	european	PROPN
easat-10179	228	34	union	union	PROPN
easat-10179	228	35	,	,	PUNCT
easat-10179	228	36	vol	vol	NOUN
easat-10179	228	37	.	.	PROPN
easat-10179	228	38	46	46	NUM
easat-10179	228	39	,	,	PUNCT
easat-10179	228	40	no	no	INTJ
easat-10179	228	41	.	.	PUNCT
easat-10179	229	1	l124	l124	PROPN
easat-10179	229	2	,	,	PUNCT
easat-10179	229	3	pp	pp	ADJ
easat-10179	229	4	.	.	PUNCT
easat-10179	230	1	36	36	NUM
easat-10179	230	2	-	-	SYM
easat-10179	230	3	41	41	NUM
easat-10179	230	4	,	,	PUNCT
easat-10179	230	5	2003	2003	NUM
easat-10179	230	6	.	.	PUNCT
easat-10179	231	1	[	[	X
easat-10179	231	2	15	15	NUM
easat-10179	231	3	]	]	X
easat-10179	231	4	organisation	organisation	NOUN
easat-10179	231	5	for	for	ADP
easat-10179	231	6	economic	economic	ADJ
easat-10179	231	7	co	co	NOUN
easat-10179	231	8	-	-	NOUN
easat-10179	231	9	operation	operation	NOUN
easat-10179	231	10	and	and	CCONJ
easat-10179	231	11	development	development	NOUN
easat-10179	231	12	,	,	PUNCT
easat-10179	231	13	enhancing	enhance	VERB
easat-10179	231	14	the	the	DET
easat-10179	231	15	contributions	contribution	NOUN
easat-10179	231	16	of	of	ADP
easat-10179	231	17	smes	sme	NOUN
easat-10179	231	18	in	in	ADP
easat-10179	231	19	a	a	DET
easat-10179	231	20	global	global	ADJ
easat-10179	231	21	and	and	CCONJ
easat-10179	231	22	digitalised	digitalised	ADJ
easat-10179	231	23	economy	economy	NOUN
easat-10179	231	24	.	.	PUNCT
easat-10179	232	1	paris	paris	PROPN
easat-10179	232	2	,	,	PUNCT
easat-10179	232	3	france	france	PROPN
easat-10179	232	4	:	:	PUNCT
easat-10179	232	5	oecd	oecd	PROPN
easat-10179	232	6	publishing	publishing	NOUN
easat-10179	232	7	,	,	PUNCT
easat-10179	232	8	2017	2017	NUM
easat-10179	232	9	.	.	PUNCT
easat-10179	233	1	[	[	X
easat-10179	233	2	16	16	NUM
easat-10179	233	3	]	]	PUNCT
easat-10179	233	4	k.	k.	PROPN
easat-10179	233	5	a.	a.	PROPN
easat-10179	233	6	hutaibat	hutaibat	PROPN
easat-10179	233	7	,	,	PUNCT
easat-10179	233	8	"	"	PUNCT
easat-10179	233	9	management	management	NOUN
easat-10179	233	10	accounting	accounting	NOUN
easat-10179	233	11	practices	practice	NOUN
easat-10179	233	12	in	in	ADP
easat-10179	233	13	jordan	jordan	PROPN
easat-10179	233	14	:	:	PUNCT
easat-10179	233	15	a	a	DET
easat-10179	233	16	contingency	contingency	NOUN
easat-10179	233	17	approach	approach	NOUN
easat-10179	233	18	,	,	PUNCT
easat-10179	233	19	"	"	PUNCT
easat-10179	233	20	doctoral	doctoral	ADJ
easat-10179	233	21	dissertation	dissertation	NOUN
easat-10179	233	22	,	,	PUNCT
easat-10179	233	23	university	university	NOUN
easat-10179	233	24	of	of	ADP
easat-10179	233	25	bristol	bristol	PROPN
easat-10179	233	26	,	,	PUNCT
easat-10179	233	27	2005	2005	NUM
easat-10179	233	28	.	.	PUNCT
easat-10179	234	1	[	[	X
easat-10179	234	2	17	17	NUM
easat-10179	234	3	]	]	X
easat-10179	234	4	p.	p.	NOUN
easat-10179	234	5	tiessen	tiessen	PROPN
easat-10179	234	6	and	and	CCONJ
easat-10179	234	7	j.	j.	PROPN
easat-10179	234	8	h.	h.	PROPN
easat-10179	234	9	waterhouse	waterhouse	PROPN
easat-10179	234	10	,	,	PUNCT
easat-10179	234	11	"	"	PUNCT
easat-10179	234	12	towards	towards	ADP
easat-10179	234	13	a	a	DET
easat-10179	234	14	descriptive	descriptive	ADJ
easat-10179	234	15	theory	theory	NOUN
easat-10179	234	16	of	of	ADP
easat-10179	234	17	management	management	NOUN
easat-10179	234	18	accounting	accounting	NOUN
easat-10179	234	19	,	,	PUNCT
easat-10179	234	20	"	"	PUNCT
easat-10179	234	21	accounting	accounting	NOUN
easat-10179	234	22	,	,	PUNCT
easat-10179	234	23	organizations	organization	NOUN
easat-10179	234	24	and	and	CCONJ
easat-10179	234	25	society	society	NOUN
easat-10179	234	26	,	,	PUNCT
easat-10179	234	27	vol	vol	NOUN
easat-10179	234	28	.	.	PROPN
easat-10179	234	29	8	8	NUM
easat-10179	234	30	,	,	PUNCT
easat-10179	234	31	no	no	INTJ
easat-10179	234	32	.	.	NOUN
easat-10179	234	33	2	2	NUM
easat-10179	234	34	-	-	SYM
easat-10179	234	35	3	3	NUM
easat-10179	234	36	,	,	PUNCT
easat-10179	234	37	pp	pp	ADJ
easat-10179	234	38	.	.	PUNCT
easat-10179	235	1	251	251	NUM
easat-10179	235	2	-	-	SYM
easat-10179	235	3	267	267	NUM
easat-10179	235	4	,	,	PUNCT
easat-10179	235	5	1983	1983	NUM
easat-10179	235	6	.	.	PUNCT
easat-10179	236	1	https://doi.org/10.1016/0361-3682(83)90033-8	https://doi.org/10.1016/0361-3682(83)90033-8	ADJ
easat-10179	236	2	[	[	X
easat-10179	236	3	18	18	NUM
easat-10179	236	4	]	]	PUNCT
easat-10179	236	5	d.	d.	PROPN
easat-10179	236	6	otley	otley	PROPN
easat-10179	236	7	,	,	PUNCT
easat-10179	236	8	"	"	PUNCT
easat-10179	236	9	the	the	DET
easat-10179	236	10	contingency	contingency	NOUN
easat-10179	236	11	theory	theory	NOUN
easat-10179	236	12	of	of	ADP
easat-10179	236	13	management	management	NOUN
easat-10179	236	14	accounting	accounting	NOUN
easat-10179	236	15	and	and	CCONJ
easat-10179	236	16	control	control	NOUN
easat-10179	236	17	:	:	PUNCT
easat-10179	236	18	1980–2014	1980–2014	NUM
easat-10179	236	19	,	,	PUNCT
easat-10179	236	20	"	"	PUNCT
easat-10179	236	21	management	management	NOUN
easat-10179	236	22	accounting	accounting	NOUN
easat-10179	236	23	research	research	NOUN
easat-10179	236	24	,	,	PUNCT
easat-10179	236	25	vol	vol	NOUN
easat-10179	236	26	.	.	PROPN
easat-10179	236	27	31	31	NUM
easat-10179	236	28	,	,	PUNCT
easat-10179	236	29	pp	pp	ADJ
easat-10179	236	30	.	.	PUNCT
easat-10179	237	1	45	45	NUM
easat-10179	237	2	-	-	SYM
easat-10179	237	3	62	62	NUM
easat-10179	237	4	,	,	PUNCT
easat-10179	237	5	2016	2016	NUM
easat-10179	237	6	.	.	PUNCT
easat-10179	238	1	https://doi.org/10.1016/j.mar.2016.02.001	https://doi.org/10.1016/j.mar.2016.02.001	VERB
easat-10179	238	2	[	[	X
easat-10179	238	3	19	19	NUM
easat-10179	238	4	]	]	PUNCT
easat-10179	238	5	t.	t.	PROPN
easat-10179	238	6	haldma	haldma	PROPN
easat-10179	238	7	and	and	CCONJ
easat-10179	238	8	k.	k.	PROPN
easat-10179	238	9	lääts	lääts	PROPN
easat-10179	238	10	,	,	PUNCT
easat-10179	238	11	"	"	PUNCT
easat-10179	238	12	contingencies	contingency	NOUN
easat-10179	238	13	influencing	influence	VERB
easat-10179	238	14	the	the	DET
easat-10179	238	15	management	management	NOUN
easat-10179	238	16	accounting	accounting	NOUN
easat-10179	238	17	practices	practice	NOUN
easat-10179	238	18	of	of	ADP
easat-10179	238	19	estonian	estonian	ADJ
easat-10179	238	20	manufacturing	manufacturing	NOUN
easat-10179	238	21	companies	company	NOUN
easat-10179	238	22	,	,	PUNCT
easat-10179	238	23	"	"	PUNCT
easat-10179	238	24	management	management	NOUN
easat-10179	238	25	accounting	accounting	NOUN
easat-10179	238	26	research	research	NOUN
easat-10179	238	27	,	,	PUNCT
easat-10179	238	28	vol	vol	NOUN
easat-10179	238	29	.	.	PROPN
easat-10179	239	1	13	13	NUM
easat-10179	239	2	,	,	PUNCT
easat-10179	239	3	no	no	INTJ
easat-10179	239	4	.	.	NOUN
easat-10179	239	5	4	4	NUM
easat-10179	239	6	,	,	PUNCT
easat-10179	239	7	pp	pp	ADJ
easat-10179	239	8	.	.	PUNCT
easat-10179	240	1	379	379	NUM
easat-10179	240	2	-	-	SYM
easat-10179	240	3	400	400	NUM
easat-10179	240	4	,	,	PUNCT
easat-10179	240	5	2002	2002	NUM
easat-10179	240	6	.	.	PUNCT
easat-10179	241	1	https://doi.org/10.1006/mare.2002.0197	https://doi.org/10.1006/mare.2002.0197	PROPN
easat-10179	241	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10179	241	3	https://doi.org/10.5539/ass.v10n9p82	https://doi.org/10.5539/ass.v10n9p82	PROPN
easat-10179	241	4	https://doi.org/10.1016/0361-3682(94)90011-6	https://doi.org/10.1016/0361-3682(94)90011-6	PROPN
easat-10179	241	5	https://doi.org/10.1016/0361-3682(80)90031-8	https://doi.org/10.1016/0361-3682(80)90031-8	PROPN
easat-10179	241	6	https://doi.org/10.1016/j.bar.2007.11.003	https://doi.org/10.1016/j.bar.2007.11.003	PROPN
easat-10179	241	7	https://doi.org/10.1108/jaar-07-2020-0142	https://doi.org/10.1108/jaar-07-2020-0142	PROPN
easat-10179	241	8	https://doi.org/10.1108/qram-01-2017-0007	https://doi.org/10.1108/qram-01-2017-0007	ADJ
easat-10179	241	9	https://doi.org/10.1007/s11187-006-9002-5	https://doi.org/10.1007/s11187-006-9002-5	NUM
easat-10179	241	10	https://doi.org/10.1016/0361-3682(83)90033-8	https://doi.org/10.1016/0361-3682(83)90033-8	PROPN
easat-10179	241	11	https://doi.org/10.1016/j.mar.2016.02.001	https://doi.org/10.1016/j.mar.2016.02.001	ADJ
easat-10179	241	12	https://doi.org/10.1006/mare.2002.0197	https://doi.org/10.1006/mare.2002.0197	PROPN
easat-10179	241	13	1678	1678	NUM
easat-10179	241	14	edelweiss	edelweiss	PROPN
easat-10179	241	15	applied	apply	VERB
easat-10179	241	16	science	science	NOUN
easat-10179	241	17	and	and	CCONJ
easat-10179	241	18	technology	technology	NOUN
easat-10179	241	19	issn	issn	PROPN
easat-10179	241	20	:	:	PUNCT
easat-10179	241	21	2576	2576	NUM
easat-10179	241	22	-	-	SYM
easat-10179	241	23	8484	8484	NUM
easat-10179	241	24	vol	vol	NOUN
easat-10179	241	25	.	.	PROPN
easat-10179	242	1	9	9	NUM
easat-10179	242	2	,	,	PUNCT
easat-10179	242	3	no	no	INTJ
easat-10179	242	4	.	.	NOUN
easat-10179	242	5	9	9	NUM
easat-10179	242	6	:	:	SYM
easat-10179	242	7	1669	1669	NUM
easat-10179	242	8	-	-	SYM
easat-10179	242	9	1678	1678	NUM
easat-10179	242	10	,	,	PUNCT
easat-10179	242	11	2025	2025	NUM
easat-10179	242	12	doi	doi	NOUN
easat-10179	242	13	:	:	PUNCT
easat-10179	242	14	10.55214/2576	10.55214/2576	NUM
easat-10179	242	15	-	-	SYM
easat-10179	242	16	8484.v9i9.10179	8484.v9i9.10179	NUM
easat-10179	242	17	©	©	PROPN
easat-10179	242	18	2025	2025	NUM
easat-10179	242	19	by	by	ADP
easat-10179	242	20	the	the	DET
easat-10179	242	21	authors	author	NOUN
easat-10179	242	22	;	;	PUNCT
easat-10179	242	23	licensee	licensee	PROPN
easat-10179	242	24	learning	learning	NOUN
easat-10179	242	25	gate	gate	NOUN
easat-10179	243	1	[	[	X
easat-10179	243	2	20	20	NUM
easat-10179	243	3	]	]	PUNCT
easat-10179	243	4	j.	j.	PROPN
easat-10179	243	5	barney	barney	PROPN
easat-10179	243	6	,	,	PUNCT
easat-10179	243	7	"	"	PUNCT
easat-10179	243	8	firm	firm	ADJ
easat-10179	243	9	resources	resource	NOUN
easat-10179	243	10	and	and	CCONJ
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easat-10179	243	12	competitive	competitive	ADJ
easat-10179	243	13	advantage	advantage	NOUN
easat-10179	243	14	,	,	PUNCT
easat-10179	243	15	"	"	PUNCT
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easat-10179	243	17	in	in	ADP
easat-10179	243	18	e	e	NOUN
easat-10179	243	19	)	)	PUNCT
easat-10179	243	20	,	,	PUNCT
easat-10179	243	21	journal	journal	NOUN
easat-10179	243	22	of	of	ADP
easat-10179	243	23	management	management	NOUN
easat-10179	243	24	,	,	PUNCT
easat-10179	243	25	vol	vol	NOUN
easat-10179	243	26	.	.	PROPN
easat-10179	243	27	17	17	NUM
easat-10179	243	28	,	,	PUNCT
easat-10179	243	29	no	no	INTJ
easat-10179	243	30	.	.	NOUN
easat-10179	243	31	1	1	NUM
easat-10179	243	32	,	,	PUNCT
easat-10179	243	33	pp	pp	ADJ
easat-10179	243	34	.	.	PUNCT
easat-10179	244	1	99	99	NUM
easat-10179	244	2	–	–	PUNCT
easat-10179	244	3	120	120	NUM
easat-10179	244	4	,	,	PUNCT
easat-10179	244	5	1991	1991	NUM
easat-10179	244	6	.	.	PUNCT
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easat-10179	246	2	21	21	NUM
easat-10179	246	3	]	]	PUNCT
easat-10179	246	4	k.	k.	PROPN
easat-10179	246	5	m.	m.	PROPN
easat-10179	246	6	eisenhardt	eisenhardt	PROPN
easat-10179	246	7	and	and	CCONJ
easat-10179	246	8	j.	j.	PROPN
easat-10179	246	9	a.	a.	PROPN
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easat-10179	246	12	"	"	PUNCT
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easat-10179	246	14	capabilities	capability	NOUN
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easat-10179	246	16	what	what	PRON
easat-10179	246	17	are	be	AUX
easat-10179	246	18	they	they	PRON
easat-10179	246	19	?	?	PUNCT
easat-10179	246	20	,	,	PUNCT
easat-10179	246	21	"	"	PUNCT
easat-10179	246	22	strategic	strategic	ADJ
easat-10179	246	23	management	management	NOUN
easat-10179	246	24	journal	journal	NOUN
easat-10179	246	25	,	,	PUNCT
easat-10179	246	26	vol	vol	NOUN
easat-10179	246	27	.	.	PROPN
easat-10179	246	28	21	21	NUM
easat-10179	246	29	,	,	PUNCT
easat-10179	246	30	no	no	INTJ
easat-10179	246	31	.	.	NOUN
easat-10179	246	32	10‐11	10‐11	NUM
easat-10179	246	33	,	,	PUNCT
easat-10179	246	34	pp	pp	ADP
easat-10179	246	35	.	.	PUNCT
easat-10179	247	1	1105	1105	NUM
easat-10179	247	2	-	-	SYM
easat-10179	247	3	1121	1121	NUM
easat-10179	247	4	,	,	PUNCT
easat-10179	247	5	2000	2000	NUM
easat-10179	247	6	.	.	PUNCT
easat-10179	248	1	https://doi.org/10.1002/9781405164054.ch21	https://doi.org/10.1002/9781405164054.ch21	NOUN
easat-10179	249	1	[	[	X
easat-10179	249	2	22	22	NUM
easat-10179	249	3	]	]	X
easat-10179	249	4	d.	d.	PROPN
easat-10179	249	5	j.	j.	PROPN
easat-10179	249	6	teece	teece	PROPN
easat-10179	249	7	,	,	PUNCT
easat-10179	249	8	g.	g.	PROPN
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easat-10179	249	10	,	,	PUNCT
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easat-10179	249	12	a.	a.	NOUN
easat-10179	249	13	shuen	shuen	NOUN
easat-10179	249	14	,	,	PUNCT
easat-10179	249	15	"	"	PUNCT
easat-10179	249	16	dynamic	dynamic	ADJ
easat-10179	249	17	capabilities	capability	NOUN
easat-10179	249	18	and	and	CCONJ
easat-10179	249	19	strategic	strategic	ADJ
easat-10179	249	20	management	management	NOUN
easat-10179	249	21	,	,	PUNCT
easat-10179	249	22	"	"	PUNCT
easat-10179	249	23	strategic	strategic	ADJ
easat-10179	249	24	management	management	NOUN
easat-10179	249	25	journal	journal	NOUN
easat-10179	249	26	,	,	PUNCT
easat-10179	249	27	vol	vol	NOUN
easat-10179	249	28	.	.	PROPN
easat-10179	249	29	18	18	NUM
easat-10179	249	30	,	,	PUNCT
easat-10179	249	31	no	no	INTJ
easat-10179	249	32	.	.	NOUN
easat-10179	249	33	7	7	NUM
easat-10179	249	34	,	,	PUNCT
easat-10179	249	35	pp	pp	ADJ
easat-10179	249	36	.	.	PUNCT
easat-10179	250	1	509	509	NUM
easat-10179	250	2	-	-	SYM
easat-10179	250	3	533	533	NUM
easat-10179	250	4	,	,	PUNCT
easat-10179	250	5	1997	1997	NUM
easat-10179	250	6	.	.	PUNCT
easat-10179	251	1	https://doi.org/10.1002/(sici)1097-0266(199708)18:7<509::aidsmj882>3.0.co;2-z	https://doi.org/10.1002/(sici)1097-0266(199708)18:7<509::aidsmj882>3.0.co;2-z	PROPN
easat-10179	251	2	https://doi.org/10.1177/014920639101700108	https://doi.org/10.1177/014920639101700108	VERB
easat-10179	251	3	https://doi.org/10.1002/9781405164054.ch21	https://doi.org/10.1002/9781405164054.ch21	NOUN
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