id	sid	tid	token	lemma	pos
easat-11285	1	1	edelweiss	edelweiss	PROPN
easat-11285	1	2	applied	apply	VERB
easat-11285	1	3	science	science	NOUN
easat-11285	1	4	and	and	CCONJ
easat-11285	1	5	technology	technology	NOUN
easat-11285	1	6	issn	issn	PROPN
easat-11285	1	7	:	:	PUNCT
easat-11285	1	8	2576	2576	NUM
easat-11285	1	9	-	-	SYM
easat-11285	1	10	8484	8484	NUM
easat-11285	1	11	vol	vol	NOUN
easat-11285	1	12	.	.	PROPN
easat-11285	2	1	9	9	NUM
easat-11285	2	2	,	,	PUNCT
easat-11285	2	3	no	no	INTJ
easat-11285	2	4	.	.	NOUN
easat-11285	2	5	12	12	NUM
easat-11285	2	6	,	,	PUNCT
easat-11285	2	7	109	109	NUM
easat-11285	2	8	-	-	SYM
easat-11285	2	9	123	123	NUM
easat-11285	2	10	2025	2025	NUM
easat-11285	2	11	publisher	publisher	NOUN
easat-11285	2	12	:	:	PUNCT
easat-11285	2	13	learning	learn	VERB
easat-11285	2	14	gate	gate	NOUN
easat-11285	2	15	doi	doi	PROPN
easat-11285	2	16	:	:	PUNCT
easat-11285	2	17	10.55214/2576	10.55214/2576	NUM
easat-11285	2	18	-	-	SYM
easat-11285	2	19	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	3	1	©	©	PROPN
easat-11285	3	2	2025	2025	NUM
easat-11285	3	3	by	by	ADP
easat-11285	3	4	the	the	DET
easat-11285	3	5	author	author	NOUN
easat-11285	3	6	;	;	PUNCT
easat-11285	3	7	licensee	licensee	PROPN
easat-11285	3	8	learning	learning	NOUN
easat-11285	3	9	gate	gate	NOUN
easat-11285	3	10	©	©	PROPN
easat-11285	3	11	2025	2025	NUM
easat-11285	3	12	by	by	ADP
easat-11285	3	13	the	the	DET
easat-11285	3	14	author	author	NOUN
easat-11285	3	15	;	;	PUNCT
easat-11285	3	16	licensee	licensee	PROPN
easat-11285	3	17	learning	learning	NOUN
easat-11285	3	18	gate	gate	NOUN
easat-11285	3	19	history	history	NOUN
easat-11285	3	20	:	:	PUNCT
easat-11285	3	21	received	receive	VERB
easat-11285	3	22	:	:	PUNCT
easat-11285	3	23	3	3	NUM
easat-11285	3	24	october	october	NOUN
easat-11285	3	25	2025	2025	NUM
easat-11285	3	26	;	;	PUNCT
easat-11285	3	27	revised	revise	VERB
easat-11285	3	28	:	:	PUNCT
easat-11285	3	29	17	17	NUM
easat-11285	3	30	november	november	PROPN
easat-11285	3	31	2025	2025	NUM
easat-11285	3	32	;	;	PUNCT
easat-11285	3	33	accepted	accept	VERB
easat-11285	3	34	:	:	PUNCT
easat-11285	3	35	21	21	NUM
easat-11285	3	36	november	november	NOUN
easat-11285	3	37	2025	2025	NUM
easat-11285	3	38	;	;	PUNCT
easat-11285	3	39	published	publish	VERB
easat-11285	3	40	:	:	PUNCT
easat-11285	4	1	2	2	NUM
easat-11285	4	2	december	december	PROPN
easat-11285	4	3	2025	2025	NUM
easat-11285	4	4	*	*	PUNCT
easat-11285	4	5	correspondence	correspondence	NOUN
easat-11285	4	6	:	:	PUNCT
easat-11285	4	7	phamthu@thanhdong.edu.vn	phamthu@thanhdong.edu.vn	NOUN
easat-11285	4	8	factors	factor	NOUN
easat-11285	4	9	influencing	influence	VERB
easat-11285	4	10	the	the	DET
easat-11285	4	11	adoption	adoption	NOUN
easat-11285	4	12	of	of	ADP
easat-11285	4	13	responsibility	responsibility	NOUN
easat-11285	4	14	accounting	account	VERB
easat-11285	4	15	in	in	ADP
easat-11285	4	16	the	the	DET
easat-11285	4	17	digital	digital	ADJ
easat-11285	4	18	transformation	transformation	NOUN
easat-11285	4	19	context	context	NOUN
easat-11285	4	20	of	of	ADP
easat-11285	4	21	vietnamese	vietnamese	ADJ
easat-11285	4	22	enterprises	enterprise	NOUN
easat-11285	4	23	pham	pham	PROPN
easat-11285	4	24	thi	thi	VERB
easat-11285	4	25	thu1	thu1	PROPN
easat-11285	4	26	*	*	PROPN
easat-11285	5	1	1thanh	1thanh	NUM
easat-11285	5	2	dong	dong	PROPN
easat-11285	5	3	university	university	PROPN
easat-11285	5	4	,	,	PUNCT
easat-11285	5	5	hai	hai	PROPN
easat-11285	5	6	phong	phong	PROPN
easat-11285	5	7	city	city	PROPN
easat-11285	5	8	,	,	PUNCT
easat-11285	5	9	vietnam	vietnam	PROPN
easat-11285	5	10	;	;	PUNCT
easat-11285	5	11	phamthu@thanhdong.edu.vn	phamthu@thanhdong.edu.vn	NOUN
easat-11285	5	12	(	(	PUNCT
easat-11285	5	13	p.t.t	p.t.t	NOUN
easat-11285	5	14	.	.	PUNCT
easat-11285	5	15	)	)	PUNCT
easat-11285	5	16	.	.	PUNCT
easat-11285	6	1	abstract	abstract	ADV
easat-11285	6	2	:	:	PUNCT
easat-11285	6	3	in	in	ADP
easat-11285	6	4	the	the	DET
easat-11285	6	5	context	context	NOUN
easat-11285	6	6	of	of	ADP
easat-11285	6	7	rapid	rapid	ADJ
easat-11285	6	8	digital	digital	ADJ
easat-11285	6	9	transformation	transformation	NOUN
easat-11285	6	10	,	,	PUNCT
easat-11285	6	11	the	the	DET
easat-11285	6	12	adoption	adoption	NOUN
easat-11285	6	13	of	of	ADP
easat-11285	6	14	responsibility	responsibility	NOUN
easat-11285	6	15	accounting	account	VERB
easat-11285	6	16	(	(	PUNCT
easat-11285	6	17	ra	ra	NOUN
easat-11285	6	18	)	)	PUNCT
easat-11285	6	19	has	have	AUX
easat-11285	6	20	become	become	VERB
easat-11285	6	21	essential	essential	ADJ
easat-11285	6	22	for	for	ADP
easat-11285	6	23	enhancing	enhance	VERB
easat-11285	6	24	managerial	managerial	ADJ
easat-11285	6	25	control	control	NOUN
easat-11285	6	26	and	and	CCONJ
easat-11285	6	27	accountability	accountability	NOUN
easat-11285	6	28	within	within	ADP
easat-11285	6	29	enterprises	enterprise	NOUN
easat-11285	6	30	.	.	PUNCT
easat-11285	7	1	this	this	DET
easat-11285	7	2	study	study	NOUN
easat-11285	7	3	investigates	investigate	VERB
easat-11285	7	4	the	the	DET
easat-11285	7	5	factors	factor	NOUN
easat-11285	7	6	influencing	influence	VERB
easat-11285	7	7	the	the	DET
easat-11285	7	8	extent	extent	NOUN
easat-11285	7	9	of	of	ADP
easat-11285	7	10	ra	ra	PROPN
easat-11285	7	11	adoption	adoption	NOUN
easat-11285	7	12	in	in	ADP
easat-11285	7	13	vietnamese	vietnamese	ADJ
easat-11285	7	14	enterprises	enterprise	NOUN
easat-11285	7	15	,	,	PUNCT
easat-11285	7	16	focusing	focus	VERB
easat-11285	7	17	on	on	ADP
easat-11285	7	18	six	six	NUM
easat-11285	7	19	key	key	ADJ
easat-11285	7	20	determinants	determinant	NOUN
easat-11285	7	21	:	:	PUNCT
easat-11285	7	22	management	management	NOUN
easat-11285	7	23	accounting	accounting	NOUN
easat-11285	7	24	competency	competency	NOUN
easat-11285	7	25	(	(	PUNCT
easat-11285	7	26	mac	mac	PROPN
easat-11285	7	27	)	)	PUNCT
easat-11285	7	28	,	,	PUNCT
easat-11285	7	29	accounting	account	VERB
easat-11285	7	30	information	information	NOUN
easat-11285	7	31	system	system	NOUN
easat-11285	7	32	quality	quality	NOUN
easat-11285	7	33	(	(	PUNCT
easat-11285	7	34	aisq	aisq	PROPN
easat-11285	7	35	)	)	PUNCT
easat-11285	7	36	,	,	PUNCT
easat-11285	7	37	digital	digital	ADJ
easat-11285	7	38	transformation	transformation	NOUN
easat-11285	7	39	capability	capability	NOUN
easat-11285	7	40	(	(	PUNCT
easat-11285	7	41	dtc	dtc	PROPN
easat-11285	7	42	)	)	PUNCT
easat-11285	7	43	,	,	PUNCT
easat-11285	7	44	degree	degree	NOUN
easat-11285	7	45	of	of	ADP
easat-11285	7	46	decentralization	decentralization	NOUN
easat-11285	7	47	(	(	PUNCT
easat-11285	7	48	de	de	ADJ
easat-11285	7	49	)	)	PUNCT
easat-11285	7	50	,	,	PUNCT
easat-11285	7	51	innovation	innovation	NOUN
easat-11285	7	52	culture	culture	NOUN
easat-11285	7	53	(	(	PUNCT
easat-11285	7	54	ic	ic	PROPN
easat-11285	7	55	)	)	PUNCT
easat-11285	7	56	,	,	PUNCT
easat-11285	7	57	and	and	CCONJ
easat-11285	7	58	competitive	competitive	ADJ
easat-11285	7	59	pressure	pressure	NOUN
easat-11285	7	60	(	(	PUNCT
easat-11285	7	61	cp	cp	NOUN
easat-11285	7	62	)	)	PUNCT
easat-11285	7	63	.	.	PUNCT
easat-11285	8	1	data	datum	NOUN
easat-11285	8	2	were	be	AUX
easat-11285	8	3	collected	collect	VERB
easat-11285	8	4	from	from	ADP
easat-11285	8	5	400	400	NUM
easat-11285	8	6	enterprises	enterprise	NOUN
easat-11285	8	7	through	through	ADP
easat-11285	8	8	a	a	DET
easat-11285	8	9	structured	structured	ADJ
easat-11285	8	10	survey	survey	NOUN
easat-11285	8	11	and	and	CCONJ
easat-11285	8	12	analyzed	analyze	VERB
easat-11285	8	13	using	use	VERB
easat-11285	8	14	quantitative	quantitative	ADJ
easat-11285	8	15	techniques	technique	NOUN
easat-11285	8	16	,	,	PUNCT
easat-11285	8	17	including	include	VERB
easat-11285	8	18	cronbach	cronbach	PROPN
easat-11285	8	19	’s	’s	PART
easat-11285	8	20	alpha	alpha	NOUN
easat-11285	8	21	,	,	PUNCT
easat-11285	8	22	exploratory	exploratory	ADJ
easat-11285	8	23	factor	factor	NOUN
easat-11285	8	24	analysis	analysis	NOUN
easat-11285	8	25	(	(	PUNCT
easat-11285	8	26	efa	efa	PROPN
easat-11285	8	27	)	)	PUNCT
easat-11285	8	28	,	,	PUNCT
easat-11285	8	29	and	and	CCONJ
easat-11285	8	30	multiple	multiple	ADJ
easat-11285	8	31	regression	regression	NOUN
easat-11285	8	32	analysis	analysis	NOUN
easat-11285	8	33	.	.	PUNCT
easat-11285	9	1	the	the	DET
easat-11285	9	2	results	result	NOUN
easat-11285	9	3	indicate	indicate	VERB
easat-11285	9	4	that	that	SCONJ
easat-11285	9	5	all	all	DET
easat-11285	9	6	six	six	NUM
easat-11285	9	7	factors	factor	NOUN
easat-11285	9	8	exert	exert	VERB
easat-11285	9	9	positive	positive	ADJ
easat-11285	9	10	and	and	CCONJ
easat-11285	9	11	statistically	statistically	ADV
easat-11285	9	12	significant	significant	ADJ
easat-11285	9	13	effects	effect	NOUN
easat-11285	9	14	on	on	ADP
easat-11285	9	15	ra	ra	PROPN
easat-11285	9	16	adoption	adoption	NOUN
easat-11285	9	17	,	,	PUNCT
easat-11285	9	18	with	with	ADP
easat-11285	9	19	digital	digital	ADJ
easat-11285	9	20	transformation	transformation	NOUN
easat-11285	9	21	capability	capability	NOUN
easat-11285	9	22	,	,	PUNCT
easat-11285	9	23	accounting	account	VERB
easat-11285	9	24	information	information	NOUN
easat-11285	9	25	system	system	NOUN
easat-11285	9	26	quality	quality	NOUN
easat-11285	9	27	,	,	PUNCT
easat-11285	9	28	and	and	CCONJ
easat-11285	9	29	management	management	NOUN
easat-11285	9	30	accounting	accounting	NOUN
easat-11285	9	31	competency	competency	NOUN
easat-11285	9	32	being	be	AUX
easat-11285	9	33	the	the	DET
easat-11285	9	34	strongest	strong	ADJ
easat-11285	9	35	predictors	predictor	NOUN
easat-11285	9	36	.	.	PUNCT
easat-11285	10	1	the	the	DET
easat-11285	10	2	study	study	NOUN
easat-11285	10	3	concludes	conclude	VERB
easat-11285	10	4	that	that	SCONJ
easat-11285	10	5	ra	ra	PROPN
easat-11285	10	6	implementation	implementation	NOUN
easat-11285	10	7	is	be	AUX
easat-11285	10	8	jointly	jointly	ADV
easat-11285	10	9	shaped	shape	VERB
easat-11285	10	10	by	by	ADP
easat-11285	10	11	technological	technological	ADJ
easat-11285	10	12	capabilities	capability	NOUN
easat-11285	10	13	,	,	PUNCT
easat-11285	10	14	information	information	NOUN
easat-11285	10	15	quality	quality	NOUN
easat-11285	10	16	,	,	PUNCT
easat-11285	10	17	and	and	CCONJ
easat-11285	10	18	organizational	organizational	ADJ
easat-11285	10	19	characteristics	characteristic	NOUN
easat-11285	10	20	.	.	PUNCT
easat-11285	11	1	these	these	DET
easat-11285	11	2	findings	finding	NOUN
easat-11285	11	3	provide	provide	VERB
easat-11285	11	4	important	important	ADJ
easat-11285	11	5	managerial	managerial	ADJ
easat-11285	11	6	implications	implication	NOUN
easat-11285	11	7	for	for	ADP
easat-11285	11	8	enterprises	enterprise	NOUN
easat-11285	11	9	in	in	ADP
easat-11285	11	10	improving	improve	VERB
easat-11285	11	11	information	information	NOUN
easat-11285	11	12	systems	system	NOUN
easat-11285	11	13	,	,	PUNCT
easat-11285	11	14	accelerating	accelerate	VERB
easat-11285	11	15	digital	digital	ADJ
easat-11285	11	16	transformation	transformation	NOUN
easat-11285	11	17	,	,	PUNCT
easat-11285	11	18	and	and	CCONJ
easat-11285	11	19	enhancing	enhance	VERB
easat-11285	11	20	internal	internal	ADJ
easat-11285	11	21	control	control	NOUN
easat-11285	11	22	mechanisms	mechanism	NOUN
easat-11285	11	23	to	to	PART
easat-11285	11	24	strengthen	strengthen	VERB
easat-11285	11	25	managerial	managerial	ADJ
easat-11285	11	26	effectiveness	effectiveness	NOUN
easat-11285	11	27	in	in	ADP
easat-11285	11	28	the	the	DET
easat-11285	11	29	digital	digital	ADJ
easat-11285	11	30	era	era	NOUN
easat-11285	11	31	.	.	PUNCT
easat-11285	12	1	keywords	keyword	NOUN
easat-11285	12	2	:	:	PUNCT
easat-11285	12	3	digital	digital	ADJ
easat-11285	12	4	transformation	transformation	NOUN
easat-11285	12	5	,	,	PUNCT
easat-11285	12	6	enterprises	enterprise	NOUN
easat-11285	12	7	,	,	PUNCT
easat-11285	12	8	responsibility	responsibility	NOUN
easat-11285	12	9	accounting	accounting	NOUN
easat-11285	12	10	,	,	PUNCT
easat-11285	12	11	vietnam	vietnam	PROPN
easat-11285	12	12	.	.	PUNCT
easat-11285	13	1	1	1	X
easat-11285	13	2	.	.	X
easat-11285	13	3	introduction	introduction	NOUN
easat-11285	13	4	in	in	ADP
easat-11285	13	5	the	the	DET
easat-11285	13	6	context	context	NOUN
easat-11285	13	7	of	of	ADP
easat-11285	13	8	rapid	rapid	ADJ
easat-11285	13	9	global	global	ADJ
easat-11285	13	10	digital	digital	ADJ
easat-11285	13	11	transformation	transformation	NOUN
easat-11285	13	12	,	,	PUNCT
easat-11285	13	13	vietnamese	vietnamese	ADJ
easat-11285	13	14	enterprises	enterprise	NOUN
easat-11285	13	15	are	be	AUX
easat-11285	13	16	facing	face	VERB
easat-11285	13	17	urgent	urgent	ADJ
easat-11285	13	18	demands	demand	NOUN
easat-11285	13	19	to	to	PART
easat-11285	13	20	modernize	modernize	VERB
easat-11285	13	21	their	their	PRON
easat-11285	13	22	management	management	NOUN
easat-11285	13	23	systems	system	NOUN
easat-11285	13	24	and	and	CCONJ
easat-11285	13	25	strengthen	strengthen	VERB
easat-11285	13	26	internal	internal	ADJ
easat-11285	13	27	control	control	NOUN
easat-11285	13	28	mechanisms	mechanism	NOUN
easat-11285	13	29	in	in	ADP
easat-11285	13	30	order	order	NOUN
easat-11285	13	31	to	to	PART
easat-11285	13	32	adapt	adapt	VERB
easat-11285	13	33	to	to	ADP
easat-11285	13	34	an	an	DET
easat-11285	13	35	increasingly	increasingly	ADV
easat-11285	13	36	digitalized	digitalize	VERB
easat-11285	13	37	business	business	NOUN
easat-11285	13	38	environment	environment	NOUN
easat-11285	13	39	.	.	PUNCT
easat-11285	14	1	digital	digital	ADJ
easat-11285	14	2	transformation	transformation	NOUN
easat-11285	14	3	not	not	PART
easat-11285	14	4	only	only	ADV
easat-11285	14	5	reshapes	reshape	VERB
easat-11285	14	6	production	production	NOUN
easat-11285	14	7	and	and	CCONJ
easat-11285	14	8	business	business	NOUN
easat-11285	14	9	processes	process	NOUN
easat-11285	14	10	but	but	CCONJ
easat-11285	14	11	also	also	ADV
easat-11285	14	12	fundamentally	fundamentally	ADV
easat-11285	14	13	changes	change	VERB
easat-11285	14	14	the	the	DET
easat-11285	14	15	way	way	NOUN
easat-11285	14	16	accounting	accounting	NOUN
easat-11285	14	17	information	information	NOUN
easat-11285	14	18	is	be	AUX
easat-11285	14	19	collected	collect	VERB
easat-11285	14	20	,	,	PUNCT
easat-11285	14	21	processed	process	VERB
easat-11285	14	22	,	,	PUNCT
easat-11285	14	23	and	and	CCONJ
easat-11285	14	24	utilized	utilize	VERB
easat-11285	14	25	within	within	ADP
easat-11285	14	26	organizations	organization	NOUN
easat-11285	14	27	.	.	PUNCT
easat-11285	15	1	this	this	DET
easat-11285	15	2	shift	shift	NOUN
easat-11285	15	3	necessitates	necessitate	VERB
easat-11285	15	4	the	the	DET
easat-11285	15	5	enhancement	enhancement	NOUN
easat-11285	15	6	of	of	ADP
easat-11285	15	7	management	management	NOUN
easat-11285	15	8	accounting	accounting	NOUN
easat-11285	15	9	tools	tool	NOUN
easat-11285	15	10	to	to	PART
easat-11285	15	11	ensure	ensure	VERB
easat-11285	15	12	transparency	transparency	NOUN
easat-11285	15	13	,	,	PUNCT
easat-11285	15	14	efficiency	efficiency	NOUN
easat-11285	15	15	,	,	PUNCT
easat-11285	15	16	and	and	CCONJ
easat-11285	15	17	accountability	accountability	NOUN
easat-11285	15	18	in	in	ADP
easat-11285	15	19	managerial	managerial	ADJ
easat-11285	15	20	activities	activity	NOUN
easat-11285	15	21	.	.	PUNCT
easat-11285	16	1	ra	ra	PROPN
easat-11285	16	2	is	be	AUX
easat-11285	16	3	recognized	recognize	VERB
easat-11285	16	4	as	as	ADP
easat-11285	16	5	a	a	DET
easat-11285	16	6	critical	critical	ADJ
easat-11285	16	7	component	component	NOUN
easat-11285	16	8	of	of	ADP
easat-11285	16	9	management	management	NOUN
easat-11285	16	10	control	control	NOUN
easat-11285	16	11	systems	system	NOUN
easat-11285	16	12	,	,	PUNCT
easat-11285	16	13	enabling	enable	VERB
easat-11285	16	14	firms	firm	NOUN
easat-11285	16	15	to	to	PART
easat-11285	16	16	clearly	clearly	ADV
easat-11285	16	17	define	define	VERB
easat-11285	16	18	authority	authority	NOUN
easat-11285	16	19	and	and	CCONJ
easat-11285	16	20	responsibility	responsibility	NOUN
easat-11285	16	21	,	,	PUNCT
easat-11285	16	22	establish	establish	VERB
easat-11285	16	23	responsibility	responsibility	NOUN
easat-11285	16	24	centers	center	NOUN
easat-11285	16	25	,	,	PUNCT
easat-11285	16	26	and	and	CCONJ
easat-11285	16	27	evaluate	evaluate	VERB
easat-11285	16	28	performance	performance	NOUN
easat-11285	16	29	at	at	ADP
easat-11285	16	30	both	both	CCONJ
easat-11285	16	31	individual	individual	ADJ
easat-11285	16	32	and	and	CCONJ
easat-11285	16	33	departmental	departmental	ADJ
easat-11285	16	34	levels	level	NOUN
easat-11285	16	35	.	.	PUNCT
easat-11285	17	1	while	while	SCONJ
easat-11285	17	2	ra	ra	PROPN
easat-11285	17	3	has	have	AUX
easat-11285	17	4	been	be	AUX
easat-11285	17	5	widely	widely	ADV
easat-11285	17	6	adopted	adopt	VERB
easat-11285	17	7	in	in	ADP
easat-11285	17	8	developed	develop	VERB
easat-11285	17	9	economies	economy	NOUN
easat-11285	17	10	,	,	PUNCT
easat-11285	17	11	its	its	PRON
easat-11285	17	12	application	application	NOUN
easat-11285	17	13	in	in	ADP
easat-11285	17	14	vietnam	vietnam	PROPN
easat-11285	17	15	remains	remain	VERB
easat-11285	17	16	limited	limited	ADJ
easat-11285	17	17	,	,	PUNCT
easat-11285	17	18	uneven	uneven	ADJ
easat-11285	17	19	across	across	ADP
easat-11285	17	20	industries	industry	NOUN
easat-11285	17	21	,	,	PUNCT
easat-11285	17	22	and	and	CCONJ
easat-11285	17	23	significantly	significantly	ADV
easat-11285	17	24	influenced	influence	VERB
easat-11285	17	25	by	by	ADP
easat-11285	17	26	technological	technological	ADJ
easat-11285	17	27	readiness	readiness	NOUN
easat-11285	17	28	,	,	PUNCT
easat-11285	17	29	accounting	accounting	NOUN
easat-11285	17	30	competency	competency	NOUN
easat-11285	17	31	,	,	PUNCT
easat-11285	17	32	organizational	organizational	ADJ
easat-11285	17	33	structure	structure	NOUN
easat-11285	17	34	,	,	PUNCT
easat-11285	17	35	and	and	CCONJ
easat-11285	17	36	competitive	competitive	ADJ
easat-11285	17	37	pressure	pressure	NOUN
easat-11285	17	38	.	.	PUNCT
easat-11285	18	1	moreover	moreover	ADV
easat-11285	18	2	,	,	PUNCT
easat-11285	18	3	existing	exist	VERB
easat-11285	18	4	studies	study	NOUN
easat-11285	18	5	on	on	ADP
easat-11285	18	6	ra	ra	PROPN
easat-11285	18	7	adoption	adoption	NOUN
easat-11285	18	8	have	have	AUX
easat-11285	18	9	not	not	PART
easat-11285	18	10	adequately	adequately	ADV
easat-11285	18	11	considered	consider	VERB
easat-11285	18	12	the	the	DET
easat-11285	18	13	digital	digital	ADJ
easat-11285	18	14	transformation	transformation	NOUN
easat-11285	18	15	context	context	NOUN
easat-11285	18	16	,	,	PUNCT
easat-11285	18	17	where	where	SCONJ
easat-11285	18	18	big	big	ADJ
easat-11285	18	19	data	datum	NOUN
easat-11285	18	20	technologies	technology	NOUN
easat-11285	18	21	,	,	PUNCT
easat-11285	18	22	erp	erp	PROPN
easat-11285	18	23	systems	system	NOUN
easat-11285	18	24	,	,	PUNCT
easat-11285	18	25	integrated	integrate	VERB
easat-11285	18	26	information	information	NOUN
easat-11285	18	27	platforms	platform	NOUN
easat-11285	18	28	,	,	PUNCT
easat-11285	18	29	and	and	CCONJ
easat-11285	18	30	real	real	ADJ
easat-11285	18	31	-	-	PUNCT
easat-11285	18	32	time	time	NOUN
easat-11285	18	33	analytics	analytic	NOUN
easat-11285	18	34	may	may	AUX
easat-11285	18	35	profoundly	profoundly	ADV
easat-11285	18	36	reshape	reshape	VERB
easat-11285	18	37	the	the	DET
easat-11285	18	38	functioning	functioning	NOUN
easat-11285	18	39	and	and	CCONJ
easat-11285	18	40	effectiveness	effectiveness	NOUN
easat-11285	18	41	of	of	ADP
easat-11285	18	42	ra	ra	PROPN
easat-11285	18	43	systems	system	NOUN
easat-11285	18	44	.	.	PUNCT
easat-11285	19	1	motivated	motivate	VERB
easat-11285	19	2	by	by	ADP
easat-11285	19	3	these	these	DET
easat-11285	19	4	issues	issue	NOUN
easat-11285	19	5	,	,	PUNCT
easat-11285	19	6	the	the	DET
easat-11285	19	7	study	study	NOUN
easat-11285	19	8	titled	title	VERB
easat-11285	19	9	“	"	PUNCT
easat-11285	19	10	factors	factor	NOUN
easat-11285	19	11	influencing	influence	VERB
easat-11285	19	12	the	the	DET
easat-11285	19	13	adoption	adoption	NOUN
easat-11285	19	14	of	of	ADP
easat-11285	19	15	responsibility	responsibility	NOUN
easat-11285	19	16	accounting	account	VERB
easat-11285	19	17	in	in	ADP
easat-11285	19	18	the	the	DET
easat-11285	19	19	digital	digital	ADJ
easat-11285	19	20	transformation	transformation	NOUN
easat-11285	19	21	context	context	NOUN
easat-11285	19	22	of	of	ADP
easat-11285	19	23	vietnamese	vietnamese	ADJ
easat-11285	19	24	enterprises	enterprise	NOUN
easat-11285	19	25	”	"	PUNCT
easat-11285	19	26	was	be	AUX
easat-11285	19	27	conducted	conduct	VERB
easat-11285	19	28	to	to	PART
easat-11285	19	29	provide	provide	VERB
easat-11285	19	30	empirical	empirical	ADJ
easat-11285	19	31	evidence	evidence	NOUN
easat-11285	19	32	and	and	CCONJ
easat-11285	19	33	contribute	contribute	VERB
easat-11285	19	34	to	to	ADP
easat-11285	19	35	both	both	CCONJ
easat-11285	19	36	theoretical	theoretical	ADJ
easat-11285	19	37	and	and	CCONJ
easat-11285	19	38	practical	practical	ADJ
easat-11285	19	39	perspectives	perspective	NOUN
easat-11285	19	40	.	.	PUNCT
easat-11285	20	1	the	the	DET
easat-11285	20	2	findings	finding	NOUN
easat-11285	20	3	are	be	AUX
easat-11285	20	4	expected	expect	VERB
easat-11285	20	5	to	to	PART
easat-11285	20	6	support	support	VERB
easat-11285	20	7	managers	manager	NOUN
easat-11285	20	8	,	,	PUNCT
easat-11285	20	9	accountants	accountant	NOUN
easat-11285	20	10	,	,	PUNCT
easat-11285	20	11	and	and	CCONJ
easat-11285	20	12	policymakers	policymaker	NOUN
easat-11285	20	13	in	in	ADP
easat-11285	20	14	improving	improve	VERB
easat-11285	20	15	responsibility	responsibility	NOUN
easat-11285	20	16	control	control	NOUN
easat-11285	20	17	systems	system	NOUN
easat-11285	20	18	,	,	PUNCT
easat-11285	20	19	enhancing	enhance	VERB
easat-11285	20	20	managerial	managerial	ADJ
easat-11285	20	21	capabilities	capability	NOUN
easat-11285	20	22	,	,	PUNCT
easat-11285	20	23	and	and	CCONJ
easat-11285	20	24	promoting	promote	VERB
easat-11285	20	25	sustainable	sustainable	ADJ
easat-11285	20	26	digital	digital	ADJ
easat-11285	20	27	transformation	transformation	NOUN
easat-11285	20	28	within	within	ADP
easat-11285	20	29	enterprises	enterprise	NOUN
easat-11285	20	30	.	.	PUNCT
easat-11285	21	1	110	110	NUM
easat-11285	21	2	edelweiss	edelweiss	PROPN
easat-11285	21	3	applied	apply	VERB
easat-11285	21	4	science	science	NOUN
easat-11285	21	5	and	and	CCONJ
easat-11285	21	6	technology	technology	NOUN
easat-11285	21	7	issn	issn	PROPN
easat-11285	21	8	:	:	PUNCT
easat-11285	21	9	2576	2576	NUM
easat-11285	21	10	-	-	SYM
easat-11285	21	11	8484	8484	NUM
easat-11285	21	12	vol	vol	NOUN
easat-11285	21	13	.	.	PROPN
easat-11285	22	1	9	9	NUM
easat-11285	22	2	,	,	PUNCT
easat-11285	22	3	no	no	INTJ
easat-11285	22	4	.	.	NOUN
easat-11285	22	5	12	12	NUM
easat-11285	22	6	:	:	PUNCT
easat-11285	22	7	109	109	NUM
easat-11285	22	8	-	-	SYM
easat-11285	22	9	123	123	NUM
easat-11285	22	10	,	,	PUNCT
easat-11285	22	11	2025	2025	NUM
easat-11285	22	12	doi	doi	NOUN
easat-11285	22	13	:	:	PUNCT
easat-11285	22	14	10.55214/2576	10.55214/2576	NUM
easat-11285	22	15	-	-	SYM
easat-11285	22	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	23	1	©	©	PROPN
easat-11285	23	2	2025	2025	NUM
easat-11285	23	3	by	by	ADP
easat-11285	23	4	the	the	DET
easat-11285	23	5	author	author	NOUN
easat-11285	23	6	;	;	PUNCT
easat-11285	23	7	licensee	licensee	PROPN
easat-11285	23	8	learning	learning	NOUN
easat-11285	23	9	gate	gate	NOUN
easat-11285	23	10	2	2	NUM
easat-11285	23	11	.	.	PUNCT
easat-11285	24	1	literature	literature	PROPN
easat-11285	24	2	review	review	VERB
easat-11285	24	3	2.1	2.1	NUM
easat-11285	24	4	.	.	PUNCT
easat-11285	25	1	international	international	ADJ
easat-11285	25	2	studies	study	NOUN
easat-11285	25	3	argento	argento	PROPN
easat-11285	25	4	et	et	PROPN
easat-11285	25	5	al	al	PROPN
easat-11285	25	6	.	.	PUNCT
easat-11285	26	1	[	[	X
easat-11285	26	2	1	1	X
easat-11285	26	3	]	]	PUNCT
easat-11285	26	4	conducted	conduct	VERB
easat-11285	26	5	a	a	DET
easat-11285	26	6	systematic	systematic	ADJ
easat-11285	26	7	review	review	NOUN
easat-11285	26	8	combined	combine	VERB
easat-11285	26	9	with	with	ADP
easat-11285	26	10	bibliometric	bibliometric	ADJ
easat-11285	26	11	analysis	analysis	NOUN
easat-11285	26	12	to	to	PART
easat-11285	26	13	explore	explore	VERB
easat-11285	26	14	the	the	DET
easat-11285	26	15	under	under	ADV
easat-11285	26	16	-	-	PUNCT
easat-11285	26	17	examined	examine	VERB
easat-11285	26	18	effects	effect	NOUN
easat-11285	26	19	of	of	ADP
easat-11285	26	20	digital	digital	ADJ
easat-11285	26	21	transformation	transformation	NOUN
easat-11285	26	22	on	on	ADP
easat-11285	26	23	accounting	accounting	NOUN
easat-11285	26	24	,	,	PUNCT
easat-11285	26	25	auditing	auditing	NOUN
easat-11285	26	26	,	,	PUNCT
easat-11285	26	27	and	and	CCONJ
easat-11285	26	28	accountability	accountability	NOUN
easat-11285	26	29	.	.	PUNCT
easat-11285	27	1	the	the	DET
easat-11285	27	2	study	study	NOUN
easat-11285	27	3	highlights	highlight	NOUN
easat-11285	27	4	that	that	DET
easat-11285	27	5	digitalization	digitalization	NOUN
easat-11285	27	6	reshapes	reshape	VERB
easat-11285	27	7	the	the	DET
easat-11285	27	8	nature	nature	NOUN
easat-11285	27	9	of	of	ADP
easat-11285	27	10	management	management	NOUN
easat-11285	27	11	control	control	NOUN
easat-11285	27	12	systems	system	NOUN
easat-11285	27	13	,	,	PUNCT
easat-11285	27	14	particularly	particularly	ADV
easat-11285	27	15	in	in	ADP
easat-11285	27	16	terms	term	NOUN
easat-11285	27	17	of	of	ADP
easat-11285	27	18	responsibility	responsibility	NOUN
easat-11285	27	19	structures	structure	NOUN
easat-11285	27	20	,	,	PUNCT
easat-11285	27	21	reporting	reporting	NOUN
easat-11285	27	22	processes	process	NOUN
easat-11285	27	23	,	,	PUNCT
easat-11285	27	24	and	and	CCONJ
easat-11285	27	25	transparency	transparency	NOUN
easat-11285	27	26	levels	level	NOUN
easat-11285	27	27	.	.	PUNCT
easat-11285	28	1	the	the	DET
easat-11285	28	2	authors	author	NOUN
easat-11285	28	3	emphasize	emphasize	VERB
easat-11285	28	4	the	the	DET
easat-11285	28	5	role	role	NOUN
easat-11285	28	6	of	of	ADP
easat-11285	28	7	accounting	accounting	NOUN
easat-11285	28	8	information	information	NOUN
easat-11285	28	9	system	system	NOUN
easat-11285	28	10	quality	quality	NOUN
easat-11285	28	11	,	,	PUNCT
easat-11285	28	12	digital	digital	ADJ
easat-11285	28	13	transformation	transformation	NOUN
easat-11285	28	14	capability	capability	NOUN
easat-11285	28	15	,	,	PUNCT
easat-11285	28	16	and	and	CCONJ
easat-11285	28	17	innovation	innovation	NOUN
easat-11285	28	18	culture	culture	NOUN
easat-11285	28	19	as	as	ADP
easat-11285	28	20	key	key	ADJ
easat-11285	28	21	determinants	determinant	NOUN
easat-11285	28	22	shaping	shape	VERB
easat-11285	28	23	the	the	DET
easat-11285	28	24	functioning	functioning	NOUN
easat-11285	28	25	of	of	ADP
easat-11285	28	26	responsibility	responsibility	NOUN
easat-11285	28	27	systems	system	NOUN
easat-11285	28	28	.	.	PUNCT
easat-11285	29	1	feghali	feghali	PROPN
easat-11285	29	2	et	et	PROPN
easat-11285	29	3	al	al	PROPN
easat-11285	29	4	.	.	PUNCT
easat-11285	30	1	[	[	X
easat-11285	30	2	2	2	X
easat-11285	30	3	]	]	PUNCT
easat-11285	30	4	examined	examine	VERB
easat-11285	30	5	the	the	DET
easat-11285	30	6	influence	influence	NOUN
easat-11285	30	7	of	of	ADP
easat-11285	30	8	digital	digital	ADJ
easat-11285	30	9	technologies	technology	NOUN
easat-11285	30	10	on	on	ADP
easat-11285	30	11	accounting	accounting	NOUN
easat-11285	30	12	behaviors	behavior	NOUN
easat-11285	30	13	and	and	CCONJ
easat-11285	30	14	practices	practice	NOUN
easat-11285	30	15	during	during	ADP
easat-11285	30	16	the	the	DET
easat-11285	30	17	covid-19	covid-19	PROPN
easat-11285	30	18	period	period	NOUN
easat-11285	30	19	.	.	PUNCT
easat-11285	31	1	the	the	DET
easat-11285	31	2	findings	finding	NOUN
easat-11285	31	3	reveal	reveal	VERB
easat-11285	31	4	that	that	SCONJ
easat-11285	31	5	accountants	accountant	NOUN
easat-11285	31	6	increasingly	increasingly	ADV
easat-11285	31	7	rely	rely	VERB
easat-11285	31	8	on	on	ADP
easat-11285	31	9	digital	digital	ADJ
easat-11285	31	10	data	datum	NOUN
easat-11285	31	11	and	and	CCONJ
easat-11285	31	12	technology	technology	NOUN
easat-11285	31	13	,	,	PUNCT
easat-11285	31	14	underscoring	underscore	VERB
easat-11285	31	15	the	the	DET
easat-11285	31	16	importance	importance	NOUN
easat-11285	31	17	of	of	ADP
easat-11285	31	18	management	management	NOUN
easat-11285	31	19	accounting	accounting	NOUN
easat-11285	31	20	competency	competency	NOUN
easat-11285	31	21	and	and	CCONJ
easat-11285	31	22	technological	technological	ADJ
easat-11285	31	23	adaptability	adaptability	NOUN
easat-11285	31	24	in	in	ADP
easat-11285	31	25	effectively	effectively	ADV
easat-11285	31	26	implementing	implement	VERB
easat-11285	31	27	managerial	managerial	ADJ
easat-11285	31	28	tools	tool	NOUN
easat-11285	31	29	,	,	PUNCT
easat-11285	31	30	including	include	VERB
easat-11285	31	31	ra	ra	NOUN
easat-11285	31	32	.	.	PUNCT
easat-11285	32	1	oanh	oanh	PROPN
easat-11285	32	2	et	et	PROPN
easat-11285	32	3	al	al	PROPN
easat-11285	32	4	.	.	PUNCT
easat-11285	33	1	[	[	X
easat-11285	33	2	3	3	NUM
easat-11285	33	3	]	]	PUNCT
easat-11285	33	4	provided	provide	VERB
easat-11285	33	5	empirical	empirical	ADJ
easat-11285	33	6	evidence	evidence	NOUN
easat-11285	33	7	on	on	ADP
easat-11285	33	8	the	the	DET
easat-11285	33	9	impact	impact	NOUN
easat-11285	33	10	of	of	ADP
easat-11285	33	11	digital	digital	ADJ
easat-11285	33	12	transformation	transformation	NOUN
easat-11285	33	13	capability	capability	NOUN
easat-11285	33	14	and	and	CCONJ
easat-11285	33	15	accounting	accounting	NOUN
easat-11285	33	16	information	information	NOUN
easat-11285	33	17	quality	quality	NOUN
easat-11285	33	18	on	on	ADP
easat-11285	33	19	managerial	managerial	ADJ
easat-11285	33	20	effectiveness	effectiveness	NOUN
easat-11285	33	21	in	in	ADP
easat-11285	33	22	enterprises	enterprise	NOUN
easat-11285	33	23	.	.	PUNCT
easat-11285	34	1	although	although	SCONJ
easat-11285	34	2	ra	ra	PROPN
easat-11285	34	3	was	be	AUX
easat-11285	34	4	not	not	PART
easat-11285	34	5	directly	directly	ADV
easat-11285	34	6	examined	examine	VERB
easat-11285	34	7	,	,	PUNCT
easat-11285	34	8	the	the	DET
easat-11285	34	9	results	result	NOUN
easat-11285	34	10	demonstrate	demonstrate	VERB
easat-11285	34	11	that	that	SCONJ
easat-11285	34	12	digital	digital	ADJ
easat-11285	34	13	technologies	technology	NOUN
easat-11285	34	14	and	and	CCONJ
easat-11285	34	15	ais	ais	PROPN
easat-11285	34	16	/	/	SYM
easat-11285	34	17	erp	erp	PROPN
easat-11285	34	18	systems	system	NOUN
easat-11285	34	19	play	play	VERB
easat-11285	34	20	a	a	DET
easat-11285	34	21	central	central	ADJ
easat-11285	34	22	role	role	NOUN
easat-11285	34	23	in	in	ADP
easat-11285	34	24	supporting	support	VERB
easat-11285	34	25	analysis	analysis	NOUN
easat-11285	34	26	,	,	PUNCT
easat-11285	34	27	evaluation	evaluation	NOUN
easat-11285	34	28	,	,	PUNCT
easat-11285	34	29	and	and	CCONJ
easat-11285	34	30	responsibility	responsibility	NOUN
easat-11285	34	31	reporting	reporting	NOUN
easat-11285	34	32	,	,	PUNCT
easat-11285	34	33	which	which	PRON
easat-11285	34	34	are	be	AUX
easat-11285	34	35	core	core	ADJ
easat-11285	34	36	components	component	NOUN
easat-11285	34	37	of	of	ADP
easat-11285	34	38	ra	ra	PROPN
easat-11285	34	39	.	.	PUNCT
easat-11285	35	1	anthony	anthony	PROPN
easat-11285	35	2	and	and	CCONJ
easat-11285	35	3	govindarajan	govindarajan	VERB
easat-11285	36	1	[	[	X
easat-11285	36	2	4	4	NUM
easat-11285	36	3	]	]	PUNCT
easat-11285	36	4	offer	offer	VERB
easat-11285	36	5	a	a	DET
easat-11285	36	6	classical	classical	ADJ
easat-11285	36	7	theoretical	theoretical	ADJ
easat-11285	36	8	foundation	foundation	NOUN
easat-11285	36	9	for	for	ADP
easat-11285	36	10	management	management	NOUN
easat-11285	36	11	control	control	NOUN
easat-11285	36	12	systems	system	NOUN
easat-11285	36	13	,	,	PUNCT
easat-11285	36	14	asserting	assert	VERB
easat-11285	36	15	that	that	SCONJ
easat-11285	36	16	decentralization	decentralization	NOUN
easat-11285	36	17	is	be	AUX
easat-11285	36	18	a	a	DET
easat-11285	36	19	key	key	ADJ
easat-11285	36	20	component	component	NOUN
easat-11285	36	21	of	of	ADP
easat-11285	36	22	ra	ra	PROPN
easat-11285	36	23	.	.	PUNCT
easat-11285	37	1	their	their	PRON
easat-11285	37	2	work	work	NOUN
easat-11285	37	3	describes	describe	VERB
easat-11285	37	4	the	the	DET
easat-11285	37	5	design	design	NOUN
easat-11285	37	6	of	of	ADP
easat-11285	37	7	responsibility	responsibility	NOUN
easat-11285	37	8	centers	center	NOUN
easat-11285	37	9	,	,	PUNCT
easat-11285	37	10	delegation	delegation	NOUN
easat-11285	37	11	mechanisms	mechanism	NOUN
easat-11285	37	12	,	,	PUNCT
easat-11285	37	13	and	and	CCONJ
easat-11285	37	14	performance	performance	NOUN
easat-11285	37	15	evaluation	evaluation	NOUN
easat-11285	37	16	processes	process	NOUN
easat-11285	37	17	,	,	PUNCT
easat-11285	37	18	forming	form	VERB
easat-11285	37	19	the	the	DET
easat-11285	37	20	theoretical	theoretical	ADJ
easat-11285	37	21	basis	basis	NOUN
easat-11285	37	22	for	for	ADP
easat-11285	37	23	most	most	ADJ
easat-11285	37	24	subsequent	subsequent	ADJ
easat-11285	37	25	ra	ra	PROPN
easat-11285	37	26	studies	study	NOUN
easat-11285	37	27	.	.	PUNCT
easat-11285	38	1	kraus	kraus	PROPN
easat-11285	38	2	et	et	PROPN
easat-11285	38	3	al	al	PROPN
easat-11285	38	4	.	.	PUNCT
easat-11285	39	1	[	[	X
easat-11285	39	2	5	5	NUM
easat-11285	39	3	]	]	PUNCT
easat-11285	39	4	analyzed	analyze	VERB
easat-11285	39	5	the	the	DET
easat-11285	39	6	role	role	NOUN
easat-11285	39	7	of	of	ADP
easat-11285	39	8	innovation	innovation	NOUN
easat-11285	39	9	culture	culture	NOUN
easat-11285	39	10	in	in	ADP
easat-11285	39	11	successful	successful	ADJ
easat-11285	39	12	digital	digital	ADJ
easat-11285	39	13	transformation	transformation	NOUN
easat-11285	39	14	.	.	PUNCT
easat-11285	40	1	the	the	DET
easat-11285	40	2	study	study	NOUN
easat-11285	40	3	concludes	conclude	VERB
easat-11285	40	4	that	that	SCONJ
easat-11285	40	5	innovation	innovation	NOUN
easat-11285	40	6	culture	culture	NOUN
easat-11285	40	7	enhances	enhance	VERB
easat-11285	40	8	organizational	organizational	ADJ
easat-11285	40	9	readiness	readiness	NOUN
easat-11285	40	10	for	for	ADP
easat-11285	40	11	change	change	NOUN
easat-11285	40	12	and	and	CCONJ
easat-11285	40	13	facilitates	facilitate	VERB
easat-11285	40	14	the	the	DET
easat-11285	40	15	adoption	adoption	NOUN
easat-11285	40	16	of	of	ADP
easat-11285	40	17	modern	modern	ADJ
easat-11285	40	18	management	management	NOUN
easat-11285	40	19	tools	tool	NOUN
easat-11285	40	20	,	,	PUNCT
easat-11285	40	21	including	include	VERB
easat-11285	40	22	ra	ra	NOUN
easat-11285	40	23	.	.	PUNCT
easat-11285	41	1	this	this	DET
easat-11285	41	2	finding	finding	NOUN
easat-11285	41	3	strengthens	strengthen	VERB
easat-11285	41	4	the	the	DET
easat-11285	41	5	linkage	linkage	NOUN
easat-11285	41	6	between	between	ADP
easat-11285	41	7	innovation	innovation	NOUN
easat-11285	41	8	culture	culture	NOUN
easat-11285	41	9	and	and	CCONJ
easat-11285	41	10	the	the	DET
easat-11285	41	11	potential	potential	NOUN
easat-11285	41	12	for	for	ADP
easat-11285	41	13	ra	ra	PROPN
easat-11285	41	14	adoption	adoption	NOUN
easat-11285	41	15	in	in	ADP
easat-11285	41	16	digitally	digitally	ADV
easat-11285	41	17	transforming	transform	VERB
easat-11285	41	18	environments	environment	NOUN
easat-11285	41	19	.	.	PUNCT
easat-11285	42	1	in	in	ADP
easat-11285	42	2	summary	summary	NOUN
easat-11285	42	3	,	,	PUNCT
easat-11285	42	4	international	international	ADJ
easat-11285	42	5	studies	study	NOUN
easat-11285	42	6	consistently	consistently	ADV
easat-11285	42	7	highlight	highlight	VERB
easat-11285	42	8	management	management	NOUN
easat-11285	42	9	accounting	accounting	NOUN
easat-11285	42	10	competency	competency	NOUN
easat-11285	42	11	,	,	PUNCT
easat-11285	42	12	accounting	account	VERB
easat-11285	42	13	information	information	NOUN
easat-11285	42	14	system	system	NOUN
easat-11285	42	15	quality	quality	NOUN
easat-11285	42	16	,	,	PUNCT
easat-11285	42	17	digital	digital	ADJ
easat-11285	42	18	transformation	transformation	NOUN
easat-11285	42	19	capability	capability	NOUN
easat-11285	42	20	,	,	PUNCT
easat-11285	42	21	decentralization	decentralization	NOUN
easat-11285	42	22	,	,	PUNCT
easat-11285	42	23	innovation	innovation	NOUN
easat-11285	42	24	culture	culture	NOUN
easat-11285	42	25	,	,	PUNCT
easat-11285	42	26	and	and	CCONJ
easat-11285	42	27	competitive	competitive	ADJ
easat-11285	42	28	pressure	pressure	NOUN
easat-11285	42	29	as	as	ADP
easat-11285	42	30	major	major	ADJ
easat-11285	42	31	determinants	determinant	NOUN
easat-11285	42	32	influencing	influence	VERB
easat-11285	42	33	an	an	DET
easat-11285	42	34	enterprise	enterprise	NOUN
easat-11285	42	35	’s	’s	PART
easat-11285	42	36	ability	ability	NOUN
easat-11285	42	37	to	to	PART
easat-11285	42	38	adopt	adopt	VERB
easat-11285	42	39	ra	ra	PROPN
easat-11285	42	40	.	.	PROPN
easat-11285	42	41	2.2	2.2	NUM
easat-11285	42	42	.	.	PUNCT
easat-11285	43	1	domestic	domestic	ADJ
easat-11285	43	2	studies	study	NOUN
easat-11285	43	3	mai	mai	PROPN
easat-11285	43	4	and	and	CCONJ
easat-11285	43	5	thu	thu	PROPN
easat-11285	44	1	[	[	X
easat-11285	44	2	6	6	NUM
easat-11285	44	3	]	]	PUNCT
easat-11285	44	4	are	be	AUX
easat-11285	44	5	among	among	ADP
easat-11285	44	6	the	the	DET
easat-11285	44	7	few	few	ADJ
easat-11285	44	8	scholars	scholar	NOUN
easat-11285	44	9	who	who	PRON
easat-11285	44	10	have	have	AUX
easat-11285	44	11	directly	directly	ADV
easat-11285	44	12	examined	examine	VERB
easat-11285	44	13	the	the	DET
easat-11285	44	14	extent	extent	NOUN
easat-11285	44	15	of	of	ADP
easat-11285	44	16	ra	ra	PROPN
easat-11285	44	17	adoption	adoption	NOUN
easat-11285	44	18	in	in	ADP
easat-11285	44	19	vietnamese	vietnamese	ADJ
easat-11285	44	20	enterprises	enterprise	NOUN
easat-11285	44	21	.	.	PUNCT
easat-11285	45	1	their	their	PRON
easat-11285	45	2	findings	finding	NOUN
easat-11285	45	3	indicate	indicate	VERB
easat-11285	45	4	that	that	SCONJ
easat-11285	45	5	the	the	DET
easat-11285	45	6	degree	degree	NOUN
easat-11285	45	7	of	of	ADP
easat-11285	45	8	decentralization	decentralization	NOUN
easat-11285	45	9	and	and	CCONJ
easat-11285	45	10	the	the	DET
easat-11285	45	11	quality	quality	NOUN
easat-11285	45	12	of	of	ADP
easat-11285	45	13	internal	internal	ADJ
easat-11285	45	14	reporting	reporting	NOUN
easat-11285	45	15	play	play	VERB
easat-11285	45	16	decisive	decisive	ADJ
easat-11285	45	17	roles	role	NOUN
easat-11285	45	18	in	in	ADP
easat-11285	45	19	the	the	DET
easat-11285	45	20	implementation	implementation	NOUN
easat-11285	45	21	of	of	ADP
easat-11285	45	22	ra	ra	PROPN
easat-11285	45	23	.	.	PUNCT
easat-11285	46	1	this	this	DET
easat-11285	46	2	study	study	NOUN
easat-11285	46	3	provides	provide	VERB
easat-11285	46	4	an	an	DET
easat-11285	46	5	important	important	ADJ
easat-11285	46	6	foundation	foundation	NOUN
easat-11285	46	7	for	for	ADP
easat-11285	46	8	identifying	identify	VERB
easat-11285	46	9	organizational	organizational	ADJ
easat-11285	46	10	factors	factor	NOUN
easat-11285	46	11	within	within	ADP
easat-11285	46	12	the	the	DET
easat-11285	46	13	research	research	NOUN
easat-11285	46	14	model	model	NOUN
easat-11285	46	15	.	.	PUNCT
easat-11285	47	1	hoang	hoang	PROPN
easat-11285	47	2	and	and	CCONJ
easat-11285	47	3	hang	hang	VERB
easat-11285	47	4	[	[	X
easat-11285	47	5	7	7	X
easat-11285	47	6	]	]	X
easat-11285	47	7	focused	focus	VERB
easat-11285	47	8	on	on	ADP
easat-11285	47	9	organizational	organizational	ADJ
easat-11285	47	10	factors	factor	NOUN
easat-11285	47	11	influencing	influence	VERB
easat-11285	47	12	ra	ra	PROPN
easat-11285	47	13	,	,	PUNCT
easat-11285	47	14	including	include	VERB
easat-11285	47	15	decentralization	decentralization	NOUN
easat-11285	47	16	,	,	PUNCT
easat-11285	47	17	organizational	organizational	ADJ
easat-11285	47	18	structure	structure	NOUN
easat-11285	47	19	,	,	PUNCT
easat-11285	47	20	and	and	CCONJ
easat-11285	47	21	information	information	NOUN
easat-11285	47	22	technology	technology	NOUN
easat-11285	47	23	capability	capability	NOUN
easat-11285	47	24	.	.	PUNCT
easat-11285	48	1	the	the	DET
easat-11285	48	2	results	result	NOUN
easat-11285	48	3	reveal	reveal	VERB
easat-11285	48	4	that	that	SCONJ
easat-11285	48	5	decentralization	decentralization	NOUN
easat-11285	48	6	and	and	CCONJ
easat-11285	48	7	it	it	PRON
easat-11285	48	8	capability	capability	NOUN
easat-11285	48	9	are	be	AUX
easat-11285	48	10	the	the	DET
easat-11285	48	11	two	two	NUM
easat-11285	48	12	strongest	strong	ADJ
easat-11285	48	13	determinants	determinant	NOUN
easat-11285	48	14	.	.	PUNCT
easat-11285	49	1	this	this	DET
easat-11285	49	2	study	study	NOUN
easat-11285	49	3	offers	offer	VERB
easat-11285	49	4	critical	critical	ADJ
easat-11285	49	5	empirical	empirical	ADJ
easat-11285	49	6	evidence	evidence	NOUN
easat-11285	49	7	showing	show	VERB
easat-11285	49	8	that	that	SCONJ
easat-11285	49	9	ra	ra	PROPN
easat-11285	49	10	can	can	AUX
easat-11285	49	11	not	not	PART
easat-11285	49	12	operate	operate	VERB
easat-11285	49	13	effectively	effectively	ADV
easat-11285	49	14	without	without	ADP
easat-11285	49	15	adequate	adequate	ADJ
easat-11285	49	16	technological	technological	ADJ
easat-11285	49	17	infrastructure	infrastructure	NOUN
easat-11285	49	18	.	.	PUNCT
easat-11285	50	1	tho	tho	INTJ
easat-11285	50	2	and	and	CCONJ
easat-11285	50	3	huong	huong	NOUN
easat-11285	51	1	[	[	X
easat-11285	51	2	8	8	X
easat-11285	51	3	]	]	PUNCT
easat-11285	51	4	analyzed	analyze	VERB
easat-11285	51	5	the	the	DET
easat-11285	51	6	effects	effect	NOUN
easat-11285	51	7	of	of	ADP
easat-11285	51	8	erp	erp	NOUN
easat-11285	51	9	and	and	CCONJ
easat-11285	51	10	accounting	accounting	NOUN
easat-11285	51	11	information	information	NOUN
easat-11285	51	12	systems	system	NOUN
easat-11285	51	13	on	on	ADP
easat-11285	51	14	cost	cost	NOUN
easat-11285	51	15	management	management	NOUN
easat-11285	51	16	and	and	CCONJ
easat-11285	51	17	responsibility	responsibility	NOUN
easat-11285	51	18	centers	center	NOUN
easat-11285	51	19	.	.	PUNCT
easat-11285	52	1	although	although	SCONJ
easat-11285	52	2	ra	ra	PROPN
easat-11285	52	3	was	be	AUX
easat-11285	52	4	not	not	PART
easat-11285	52	5	examined	examine	VERB
easat-11285	52	6	directly	directly	ADV
easat-11285	52	7	,	,	PUNCT
easat-11285	52	8	their	their	PRON
easat-11285	52	9	findings	finding	NOUN
easat-11285	52	10	demonstrate	demonstrate	VERB
easat-11285	52	11	that	that	SCONJ
easat-11285	52	12	ais	ais	PROPN
easat-11285	52	13	/	/	SYM
easat-11285	52	14	erp	erp	PROPN
easat-11285	52	15	systems	system	NOUN
easat-11285	52	16	significantly	significantly	ADV
easat-11285	52	17	enhance	enhance	VERB
easat-11285	52	18	cost	cost	NOUN
easat-11285	52	19	-	-	PUNCT
easat-11285	52	20	center	center	NOUN
easat-11285	52	21	analysis	analysis	NOUN
easat-11285	52	22	,	,	PUNCT
easat-11285	52	23	thereby	thereby	ADV
easat-11285	52	24	strongly	strongly	ADV
easat-11285	52	25	supporting	support	VERB
easat-11285	52	26	ra	ra	PROPN
easat-11285	52	27	implementation	implementation	NOUN
easat-11285	52	28	.	.	PUNCT
easat-11285	53	1	nhung	nhung	PROPN
easat-11285	53	2	and	and	CCONJ
easat-11285	53	3	thuy	thuy	PROPN
easat-11285	54	1	[	[	X
easat-11285	54	2	9	9	NUM
easat-11285	54	3	]	]	PUNCT
easat-11285	54	4	investigated	investigate	VERB
easat-11285	54	5	factors	factor	NOUN
easat-11285	54	6	influencing	influence	VERB
easat-11285	54	7	management	management	NOUN
easat-11285	54	8	accounting	accounting	NOUN
easat-11285	54	9	adoption	adoption	NOUN
easat-11285	54	10	in	in	ADP
easat-11285	54	11	the	the	DET
easat-11285	54	12	context	context	NOUN
easat-11285	54	13	of	of	ADP
easat-11285	54	14	digital	digital	ADJ
easat-11285	54	15	transformation	transformation	NOUN
easat-11285	54	16	.	.	PUNCT
easat-11285	55	1	their	their	PRON
easat-11285	55	2	results	result	NOUN
easat-11285	55	3	show	show	VERB
easat-11285	55	4	that	that	SCONJ
easat-11285	55	5	accounting	accounting	NOUN
easat-11285	55	6	competency	competency	NOUN
easat-11285	55	7	,	,	PUNCT
easat-11285	55	8	innovation	innovation	NOUN
easat-11285	55	9	culture	culture	NOUN
easat-11285	55	10	,	,	PUNCT
easat-11285	55	11	and	and	CCONJ
easat-11285	55	12	it	it	PRON
easat-11285	55	13	quality	quality	NOUN
easat-11285	55	14	are	be	AUX
easat-11285	55	15	key	key	ADJ
easat-11285	55	16	determinants	determinant	NOUN
easat-11285	55	17	.	.	PUNCT
easat-11285	56	1	this	this	DET
easat-11285	56	2	study	study	NOUN
easat-11285	56	3	is	be	AUX
easat-11285	56	4	valuable	valuable	ADJ
easat-11285	56	5	because	because	SCONJ
easat-11285	56	6	ra	ra	PROPN
easat-11285	56	7	is	be	AUX
easat-11285	56	8	considered	consider	VERB
easat-11285	56	9	an	an	DET
easat-11285	56	10	integral	integral	ADJ
easat-11285	56	11	part	part	NOUN
easat-11285	56	12	of	of	ADP
easat-11285	56	13	management	management	NOUN
easat-11285	56	14	accounting	accounting	NOUN
easat-11285	56	15	.	.	PUNCT
easat-11285	57	1	hung	hung	PROPN
easat-11285	57	2	and	and	CCONJ
easat-11285	57	3	tuan	tuan	PROPN
easat-11285	57	4	anh	anh	PROPN
easat-11285	58	1	[	[	X
easat-11285	58	2	10	10	NUM
easat-11285	58	3	]	]	PUNCT
easat-11285	58	4	assessed	assess	VERB
easat-11285	58	5	the	the	DET
easat-11285	58	6	factors	factor	NOUN
easat-11285	58	7	affecting	affect	VERB
easat-11285	58	8	management	management	NOUN
easat-11285	58	9	accounting	accounting	NOUN
easat-11285	58	10	adoption	adoption	NOUN
easat-11285	58	11	in	in	ADP
easat-11285	58	12	vietnamese	vietnamese	ADJ
easat-11285	58	13	manufacturing	manufacturing	NOUN
easat-11285	58	14	enterprises	enterprise	NOUN
easat-11285	58	15	.	.	PUNCT
easat-11285	59	1	they	they	PRON
easat-11285	59	2	found	find	VERB
easat-11285	59	3	that	that	SCONJ
easat-11285	59	4	accounting	accounting	NOUN
easat-11285	59	5	competency	competency	NOUN
easat-11285	59	6	and	and	CCONJ
easat-11285	59	7	competitive	competitive	ADJ
easat-11285	59	8	pressure	pressure	NOUN
easat-11285	59	9	exert	exert	VERB
easat-11285	59	10	positive	positive	ADJ
easat-11285	59	11	influences	influence	NOUN
easat-11285	59	12	.	.	PUNCT
easat-11285	60	1	this	this	PRON
easat-11285	60	2	provides	provide	VERB
easat-11285	60	3	supporting	support	VERB
easat-11285	60	4	evidence	evidence	NOUN
easat-11285	60	5	for	for	ADP
easat-11285	60	6	including	include	VERB
easat-11285	60	7	“	"	PUNCT
easat-11285	60	8	competitive	competitive	ADJ
easat-11285	60	9	111	111	NUM
easat-11285	60	10	edelweiss	edelweiss	NOUN
easat-11285	60	11	applied	apply	VERB
easat-11285	60	12	science	science	NOUN
easat-11285	60	13	and	and	CCONJ
easat-11285	60	14	technology	technology	NOUN
easat-11285	60	15	issn	issn	PROPN
easat-11285	60	16	:	:	PUNCT
easat-11285	60	17	2576	2576	NUM
easat-11285	60	18	-	-	SYM
easat-11285	60	19	8484	8484	NUM
easat-11285	60	20	vol	vol	NOUN
easat-11285	60	21	.	.	PROPN
easat-11285	61	1	9	9	NUM
easat-11285	61	2	,	,	PUNCT
easat-11285	61	3	no	no	INTJ
easat-11285	61	4	.	.	NOUN
easat-11285	61	5	12	12	NUM
easat-11285	61	6	:	:	PUNCT
easat-11285	61	7	109	109	NUM
easat-11285	61	8	-	-	SYM
easat-11285	61	9	123	123	NUM
easat-11285	61	10	,	,	PUNCT
easat-11285	61	11	2025	2025	NUM
easat-11285	61	12	doi	doi	NOUN
easat-11285	61	13	:	:	PUNCT
easat-11285	61	14	10.55214/2576	10.55214/2576	NUM
easat-11285	61	15	-	-	SYM
easat-11285	61	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	62	1	©	©	PROPN
easat-11285	62	2	2025	2025	NUM
easat-11285	62	3	by	by	ADP
easat-11285	62	4	the	the	DET
easat-11285	62	5	author	author	NOUN
easat-11285	62	6	;	;	PUNCT
easat-11285	62	7	licensee	licensee	PROPN
easat-11285	62	8	learning	learn	VERB
easat-11285	62	9	gate	gate	NOUN
easat-11285	62	10	pressure	pressure	NOUN
easat-11285	62	11	”	"	PUNCT
easat-11285	62	12	in	in	ADP
easat-11285	62	13	the	the	DET
easat-11285	62	14	ra	ra	PROPN
easat-11285	62	15	model	model	NOUN
easat-11285	62	16	,	,	PUNCT
easat-11285	62	17	especially	especially	ADV
easat-11285	62	18	in	in	ADP
easat-11285	62	19	a	a	DET
easat-11285	62	20	highly	highly	ADV
easat-11285	62	21	competitive	competitive	ADJ
easat-11285	62	22	and	and	CCONJ
easat-11285	62	23	increasingly	increasingly	ADV
easat-11285	62	24	digitalized	digitalize	VERB
easat-11285	62	25	market	market	NOUN
easat-11285	62	26	environment	environment	NOUN
easat-11285	62	27	.	.	PUNCT
easat-11285	63	1	overall	overall	ADJ
easat-11285	63	2	,	,	PUNCT
easat-11285	63	3	domestic	domestic	ADJ
easat-11285	63	4	studies	study	NOUN
easat-11285	63	5	have	have	AUX
easat-11285	63	6	explored	explore	VERB
easat-11285	63	7	individual	individual	ADJ
easat-11285	63	8	factors	factor	NOUN
easat-11285	63	9	such	such	ADJ
easat-11285	63	10	as	as	ADP
easat-11285	63	11	decentralization	decentralization	NOUN
easat-11285	63	12	,	,	PUNCT
easat-11285	63	13	accounting	accounting	NOUN
easat-11285	63	14	competency	competency	NOUN
easat-11285	63	15	,	,	PUNCT
easat-11285	63	16	ais	ais	NOUN
easat-11285	63	17	quality	quality	NOUN
easat-11285	63	18	,	,	PUNCT
easat-11285	63	19	and	and	CCONJ
easat-11285	63	20	innovation	innovation	NOUN
easat-11285	63	21	culture	culture	NOUN
easat-11285	63	22	.	.	PUNCT
easat-11285	64	1	however	however	ADV
easat-11285	64	2	,	,	PUNCT
easat-11285	64	3	no	no	DET
easat-11285	64	4	research	research	NOUN
easat-11285	64	5	has	have	AUX
easat-11285	64	6	simultaneously	simultaneously	ADV
easat-11285	64	7	integrated	integrate	VERB
easat-11285	64	8	technological	technological	ADJ
easat-11285	64	9	,	,	PUNCT
easat-11285	64	10	organizational	organizational	ADJ
easat-11285	64	11	,	,	PUNCT
easat-11285	64	12	and	and	CCONJ
easat-11285	64	13	environmental	environmental	ADJ
easat-11285	64	14	dimensions	dimension	NOUN
easat-11285	64	15	to	to	PART
easat-11285	64	16	evaluate	evaluate	VERB
easat-11285	64	17	the	the	DET
easat-11285	64	18	extent	extent	NOUN
easat-11285	64	19	of	of	ADP
easat-11285	64	20	ra	ra	PROPN
easat-11285	64	21	adoption	adoption	NOUN
easat-11285	64	22	within	within	ADP
easat-11285	64	23	the	the	DET
easat-11285	64	24	digital	digital	ADJ
easat-11285	64	25	transformation	transformation	NOUN
easat-11285	64	26	context	context	NOUN
easat-11285	64	27	.	.	PUNCT
easat-11285	65	1	2.3	2.3	NUM
easat-11285	65	2	.	.	PUNCT
easat-11285	65	3	research	research	NOUN
easat-11285	65	4	gap	gap	NOUN
easat-11285	65	5	although	although	SCONJ
easat-11285	65	6	ra	ra	PROPN
easat-11285	65	7	has	have	AUX
easat-11285	65	8	been	be	AUX
easat-11285	65	9	examined	examine	VERB
easat-11285	65	10	in	in	ADP
easat-11285	65	11	various	various	ADJ
easat-11285	65	12	countries	country	NOUN
easat-11285	65	13	,	,	PUNCT
easat-11285	65	14	existing	exist	VERB
easat-11285	65	15	reviews	review	NOUN
easat-11285	65	16	indicate	indicate	VERB
easat-11285	65	17	that	that	SCONJ
easat-11285	65	18	several	several	ADJ
easat-11285	65	19	important	important	ADJ
easat-11285	65	20	research	research	NOUN
easat-11285	65	21	gaps	gap	NOUN
easat-11285	65	22	remain	remain	VERB
easat-11285	65	23	,	,	PUNCT
easat-11285	65	24	particularly	particularly	ADV
easat-11285	65	25	in	in	ADP
easat-11285	65	26	the	the	DET
easat-11285	65	27	context	context	NOUN
easat-11285	65	28	of	of	ADP
easat-11285	65	29	digital	digital	ADJ
easat-11285	65	30	transformation	transformation	NOUN
easat-11285	65	31	.	.	PUNCT
easat-11285	66	1	first	first	ADV
easat-11285	66	2	,	,	PUNCT
easat-11285	66	3	most	most	ADJ
easat-11285	66	4	prior	prior	ADJ
easat-11285	66	5	studies	study	NOUN
easat-11285	66	6	focus	focus	VERB
easat-11285	66	7	on	on	ADP
easat-11285	66	8	ra	ra	PROPN
easat-11285	66	9	within	within	ADP
easat-11285	66	10	traditional	traditional	ADJ
easat-11285	66	11	organizational	organizational	ADJ
easat-11285	66	12	settings	setting	NOUN
easat-11285	66	13	,	,	PUNCT
easat-11285	66	14	while	while	SCONJ
easat-11285	66	15	digital	digital	ADJ
easat-11285	66	16	transformation	transformation	NOUN
easat-11285	66	17	is	be	AUX
easat-11285	66	18	fundamentally	fundamentally	ADV
easat-11285	66	19	reshaping	reshape	VERB
easat-11285	66	20	decentralization	decentralization	NOUN
easat-11285	66	21	mechanisms	mechanism	NOUN
easat-11285	66	22	,	,	PUNCT
easat-11285	66	23	the	the	DET
easat-11285	66	24	design	design	NOUN
easat-11285	66	25	of	of	ADP
easat-11285	66	26	responsibility	responsibility	NOUN
easat-11285	66	27	centers	center	NOUN
easat-11285	66	28	,	,	PUNCT
easat-11285	66	29	and	and	CCONJ
easat-11285	66	30	reporting	reporting	NOUN
easat-11285	66	31	processes	process	NOUN
easat-11285	66	32	.	.	PUNCT
easat-11285	67	1	however	however	ADV
easat-11285	67	2	,	,	PUNCT
easat-11285	67	3	research	research	NOUN
easat-11285	67	4	integrating	integrate	VERB
easat-11285	67	5	ra	ra	PROPN
easat-11285	67	6	with	with	ADP
easat-11285	67	7	digitalization	digitalization	NOUN
easat-11285	67	8	factors	factor	NOUN
easat-11285	67	9	such	such	ADJ
easat-11285	67	10	as	as	ADP
easat-11285	67	11	erp	erp	NOUN
easat-11285	67	12	,	,	PUNCT
easat-11285	67	13	big	big	ADJ
easat-11285	67	14	data	datum	NOUN
easat-11285	67	15	,	,	PUNCT
easat-11285	67	16	or	or	CCONJ
easat-11285	67	17	automation	automation	NOUN
easat-11285	67	18	remains	remain	VERB
easat-11285	67	19	limited	limited	ADJ
easat-11285	67	20	.	.	PUNCT
easat-11285	68	1	second	second	ADJ
easat-11285	68	2	,	,	PUNCT
easat-11285	68	3	existing	exist	VERB
easat-11285	68	4	research	research	NOUN
easat-11285	68	5	models	model	NOUN
easat-11285	68	6	often	often	ADV
easat-11285	68	7	address	address	VERB
easat-11285	68	8	only	only	ADV
easat-11285	68	9	isolated	isolated	ADJ
easat-11285	68	10	groups	group	NOUN
easat-11285	68	11	of	of	ADP
easat-11285	68	12	factors	factor	NOUN
easat-11285	68	13	,	,	PUNCT
easat-11285	68	14	such	such	ADJ
easat-11285	68	15	as	as	ADP
easat-11285	68	16	accounting	accounting	NOUN
easat-11285	68	17	competency	competency	NOUN
easat-11285	68	18	or	or	CCONJ
easat-11285	68	19	decentralization	decentralization	NOUN
easat-11285	68	20	,	,	PUNCT
easat-11285	68	21	without	without	ADP
easat-11285	68	22	simultaneously	simultaneously	ADV
easat-11285	68	23	incorporating	incorporate	VERB
easat-11285	68	24	the	the	DET
easat-11285	68	25	full	full	ADJ
easat-11285	68	26	set	set	NOUN
easat-11285	68	27	of	of	ADP
easat-11285	68	28	technological	technological	ADJ
easat-11285	68	29	,	,	PUNCT
easat-11285	68	30	organizational	organizational	ADJ
easat-11285	68	31	,	,	PUNCT
easat-11285	68	32	and	and	CCONJ
easat-11285	68	33	environmental	environmental	ADJ
easat-11285	68	34	dimensions	dimension	NOUN
easat-11285	68	35	under	under	ADP
easat-11285	68	36	the	the	DET
easat-11285	68	37	toe	toe	NOUN
easat-11285	68	38	framework	framework	NOUN
easat-11285	68	39	,	,	PUNCT
easat-11285	68	40	nor	nor	CCONJ
easat-11285	68	41	linking	link	VERB
easat-11285	68	42	ra	ra	PROPN
easat-11285	68	43	adoption	adoption	NOUN
easat-11285	68	44	to	to	ADP
easat-11285	68	45	internal	internal	ADJ
easat-11285	68	46	capabilities	capability	NOUN
easat-11285	68	47	as	as	SCONJ
easat-11285	68	48	suggested	suggest	VERB
easat-11285	68	49	by	by	ADP
easat-11285	68	50	the	the	DET
easat-11285	68	51	resource	resource	NOUN
easat-11285	68	52	-	-	PUNCT
easat-11285	68	53	based	base	VERB
easat-11285	68	54	view	view	NOUN
easat-11285	68	55	(	(	PUNCT
easat-11285	68	56	rbv	rbv	NOUN
easat-11285	68	57	)	)	PUNCT
easat-11285	68	58	.	.	PUNCT
easat-11285	69	1	third	third	ADJ
easat-11285	69	2	,	,	PUNCT
easat-11285	69	3	in	in	ADP
easat-11285	69	4	vietnam	vietnam	PROPN
easat-11285	69	5	,	,	PUNCT
easat-11285	69	6	empirical	empirical	ADJ
easat-11285	69	7	studies	study	NOUN
easat-11285	69	8	on	on	ADP
easat-11285	69	9	ra	ra	PROPN
easat-11285	69	10	are	be	AUX
easat-11285	69	11	still	still	ADV
easat-11285	69	12	scarce	scarce	ADJ
easat-11285	69	13	and	and	CCONJ
easat-11285	69	14	lack	lack	VERB
easat-11285	69	15	updated	update	VERB
easat-11285	69	16	evidence	evidence	NOUN
easat-11285	69	17	reflecting	reflect	VERB
easat-11285	69	18	the	the	DET
easat-11285	69	19	rapid	rapid	ADJ
easat-11285	69	20	digital	digital	ADJ
easat-11285	69	21	transformation	transformation	NOUN
easat-11285	69	22	currently	currently	ADV
easat-11285	69	23	taking	take	VERB
easat-11285	69	24	place	place	NOUN
easat-11285	69	25	.	.	PUNCT
easat-11285	70	1	therefore	therefore	ADV
easat-11285	70	2	,	,	PUNCT
easat-11285	70	3	a	a	DET
easat-11285	70	4	comprehensive	comprehensive	ADJ
easat-11285	70	5	study	study	NOUN
easat-11285	70	6	integrating	integrate	VERB
easat-11285	70	7	technological	technological	ADJ
easat-11285	70	8	,	,	PUNCT
easat-11285	70	9	human	human	ADJ
easat-11285	70	10	,	,	PUNCT
easat-11285	70	11	organizational	organizational	ADJ
easat-11285	70	12	,	,	PUNCT
easat-11285	70	13	and	and	CCONJ
easat-11285	70	14	environmental	environmental	ADJ
easat-11285	70	15	factors	factor	NOUN
easat-11285	70	16	is	be	AUX
easat-11285	70	17	needed	need	VERB
easat-11285	70	18	to	to	PART
easat-11285	70	19	clarify	clarify	VERB
easat-11285	70	20	the	the	DET
easat-11285	70	21	determinants	determinant	NOUN
easat-11285	70	22	influencing	influence	VERB
easat-11285	70	23	ra	ra	PROPN
easat-11285	70	24	adoption	adoption	NOUN
easat-11285	70	25	in	in	ADP
easat-11285	70	26	vietnamese	vietnamese	ADJ
easat-11285	70	27	enterprises	enterprise	NOUN
easat-11285	70	28	.	.	PUNCT
easat-11285	71	1	3	3	X
easat-11285	71	2	.	.	X
easat-11285	71	3	theoretical	theoretical	ADJ
easat-11285	71	4	background	background	NOUN
easat-11285	71	5	and	and	CCONJ
easat-11285	71	6	research	research	NOUN
easat-11285	71	7	model	model	NOUN
easat-11285	71	8	3.1	3.1	NUM
easat-11285	71	9	.	.	PUNCT
easat-11285	72	1	theoretical	theoretical	ADJ
easat-11285	72	2	background	background	NOUN
easat-11285	72	3	the	the	DET
easat-11285	72	4	analysis	analysis	NOUN
easat-11285	72	5	of	of	ADP
easat-11285	72	6	factors	factor	NOUN
easat-11285	72	7	influencing	influence	VERB
easat-11285	72	8	the	the	DET
easat-11285	72	9	adoption	adoption	NOUN
easat-11285	72	10	of	of	ADP
easat-11285	72	11	ra	ra	PROPN
easat-11285	72	12	in	in	ADP
easat-11285	72	13	the	the	DET
easat-11285	72	14	context	context	NOUN
easat-11285	72	15	of	of	ADP
easat-11285	72	16	digital	digital	ADJ
easat-11285	72	17	transformation	transformation	NOUN
easat-11285	72	18	is	be	AUX
easat-11285	72	19	grounded	ground	VERB
easat-11285	72	20	in	in	ADP
easat-11285	72	21	three	three	NUM
easat-11285	72	22	main	main	ADJ
easat-11285	72	23	theoretical	theoretical	ADJ
easat-11285	72	24	foundations	foundation	NOUN
easat-11285	72	25	:	:	PUNCT
easat-11285	72	26	responsibility	responsibility	NOUN
easat-11285	72	27	accounting	accounting	NOUN
easat-11285	72	28	theory	theory	NOUN
easat-11285	72	29	(	(	PUNCT
easat-11285	72	30	rat	rat	NOUN
easat-11285	72	31	)	)	PUNCT
easat-11285	72	32	,	,	PUNCT
easat-11285	72	33	management	management	NOUN
easat-11285	72	34	control	control	NOUN
easat-11285	72	35	systems	system	NOUN
easat-11285	72	36	(	(	PUNCT
easat-11285	72	37	mcs	mcs	NOUN
easat-11285	72	38	)	)	PUNCT
easat-11285	72	39	,	,	PUNCT
easat-11285	72	40	and	and	CCONJ
easat-11285	72	41	the	the	DET
easat-11285	72	42	technology	technology	NOUN
easat-11285	72	43	–	–	PUNCT
easat-11285	72	44	organization	organization	NOUN
easat-11285	72	45	–	–	PUNCT
easat-11285	72	46	environment	environment	NOUN
easat-11285	72	47	(	(	PUNCT
easat-11285	72	48	toe	toe	NOUN
easat-11285	72	49	)	)	PUNCT
easat-11285	72	50	framework	framework	NOUN
easat-11285	72	51	combined	combine	VERB
easat-11285	72	52	with	with	ADP
easat-11285	72	53	the	the	DET
easat-11285	72	54	resource	resource	NOUN
easat-11285	72	55	-	-	PUNCT
easat-11285	72	56	based	base	VERB
easat-11285	72	57	view	view	NOUN
easat-11285	72	58	(	(	PUNCT
easat-11285	72	59	rbv	rbv	NOUN
easat-11285	72	60	)	)	PUNCT
easat-11285	72	61	.	.	PUNCT
easat-11285	73	1	rat	rat	NOUN
easat-11285	73	2	posits	posit	NOUN
easat-11285	73	3	that	that	PRON
easat-11285	73	4	enterprises	enterprise	NOUN
easat-11285	73	5	need	need	VERB
easat-11285	73	6	to	to	PART
easat-11285	73	7	establish	establish	VERB
easat-11285	73	8	responsibility	responsibility	NOUN
easat-11285	73	9	centers	center	NOUN
easat-11285	73	10	(	(	PUNCT
easat-11285	73	11	cost	cost	NOUN
easat-11285	73	12	,	,	PUNCT
easat-11285	73	13	revenue	revenue	NOUN
easat-11285	73	14	,	,	PUNCT
easat-11285	73	15	profit	profit	NOUN
easat-11285	73	16	,	,	PUNCT
easat-11285	73	17	and	and	CCONJ
easat-11285	73	18	investment	investment	NOUN
easat-11285	73	19	centers	center	NOUN
easat-11285	73	20	)	)	PUNCT
easat-11285	73	21	to	to	PART
easat-11285	73	22	assign	assign	VERB
easat-11285	73	23	authority	authority	NOUN
easat-11285	73	24	and	and	CCONJ
easat-11285	73	25	responsibility	responsibility	NOUN
easat-11285	73	26	to	to	ADP
easat-11285	73	27	different	different	ADJ
easat-11285	73	28	managerial	managerial	ADJ
easat-11285	73	29	levels	level	NOUN
easat-11285	73	30	.	.	PUNCT
easat-11285	74	1	the	the	DET
easat-11285	74	2	theory	theory	NOUN
easat-11285	74	3	emphasizes	emphasize	VERB
easat-11285	74	4	the	the	DET
easat-11285	74	5	importance	importance	NOUN
easat-11285	74	6	of	of	ADP
easat-11285	74	7	decentralization	decentralization	NOUN
easat-11285	74	8	,	,	PUNCT
easat-11285	74	9	accurate	accurate	ADJ
easat-11285	74	10	information	information	NOUN
easat-11285	74	11	systems	system	NOUN
easat-11285	74	12	,	,	PUNCT
easat-11285	74	13	and	and	CCONJ
easat-11285	74	14	performance	performance	NOUN
easat-11285	74	15	evaluation	evaluation	NOUN
easat-11285	74	16	mechanisms	mechanism	NOUN
easat-11285	74	17	in	in	ADP
easat-11285	74	18	operating	operate	VERB
easat-11285	74	19	ra	ra	PROPN
easat-11285	74	20	effectively	effectively	ADV
easat-11285	74	21	[	[	X
easat-11285	74	22	4	4	NUM
easat-11285	74	23	]	]	PUNCT
easat-11285	74	24	.	.	PUNCT
easat-11285	75	1	mcs	mcs	PROPN
easat-11285	75	2	asserts	assert	VERB
easat-11285	75	3	that	that	SCONJ
easat-11285	75	4	an	an	DET
easat-11285	75	5	effective	effective	ADJ
easat-11285	75	6	control	control	NOUN
easat-11285	75	7	system	system	NOUN
easat-11285	75	8	must	must	AUX
easat-11285	75	9	rely	rely	VERB
easat-11285	75	10	on	on	ADP
easat-11285	75	11	key	key	ADJ
easat-11285	75	12	elements	element	NOUN
easat-11285	75	13	such	such	ADJ
easat-11285	75	14	as	as	ADP
easat-11285	75	15	information	information	NOUN
easat-11285	75	16	quality	quality	NOUN
easat-11285	75	17	,	,	PUNCT
easat-11285	75	18	organizational	organizational	ADJ
easat-11285	75	19	structure	structure	NOUN
easat-11285	75	20	,	,	PUNCT
easat-11285	75	21	corporate	corporate	ADJ
easat-11285	75	22	culture	culture	NOUN
easat-11285	75	23	,	,	PUNCT
easat-11285	75	24	and	and	CCONJ
easat-11285	75	25	personnel	personnel	NOUN
easat-11285	75	26	capability	capability	NOUN
easat-11285	75	27	[	[	X
easat-11285	75	28	11	11	NUM
easat-11285	75	29	]	]	PUNCT
easat-11285	75	30	.	.	PUNCT
easat-11285	76	1	these	these	DET
easat-11285	76	2	elements	element	NOUN
easat-11285	76	3	align	align	VERB
easat-11285	76	4	directly	directly	ADV
easat-11285	76	5	with	with	ADP
easat-11285	76	6	the	the	DET
easat-11285	76	7	requirements	requirement	NOUN
easat-11285	76	8	of	of	ADP
easat-11285	76	9	ra	ra	PROPN
easat-11285	76	10	,	,	PUNCT
easat-11285	76	11	which	which	PRON
easat-11285	76	12	depend	depend	VERB
easat-11285	76	13	on	on	ADP
easat-11285	76	14	structured	structured	ADJ
easat-11285	76	15	reporting	reporting	NOUN
easat-11285	76	16	,	,	PUNCT
easat-11285	76	17	delegated	delegate	VERB
easat-11285	76	18	authority	authority	NOUN
easat-11285	76	19	,	,	PUNCT
easat-11285	76	20	and	and	CCONJ
easat-11285	76	21	systematic	systematic	ADJ
easat-11285	76	22	performance	performance	NOUN
easat-11285	76	23	assessment	assessment	NOUN
easat-11285	76	24	.	.	PUNCT
easat-11285	77	1	the	the	DET
easat-11285	77	2	toe	toe	NOUN
easat-11285	77	3	framework	framework	NOUN
easat-11285	77	4	[	[	X
easat-11285	77	5	12	12	NUM
easat-11285	77	6	]	]	PUNCT
easat-11285	77	7	and	and	CCONJ
easat-11285	77	8	the	the	DET
easat-11285	77	9	rbv	rbv	NOUN
easat-11285	77	10	explain	explain	VERB
easat-11285	77	11	innovation	innovation	NOUN
easat-11285	77	12	adoption	adoption	NOUN
easat-11285	77	13	based	base	VERB
easat-11285	77	14	on	on	ADP
easat-11285	77	15	technological	technological	ADJ
easat-11285	77	16	capability	capability	NOUN
easat-11285	77	17	,	,	PUNCT
easat-11285	77	18	organizational	organizational	ADJ
easat-11285	77	19	characteristics	characteristic	NOUN
easat-11285	77	20	,	,	PUNCT
easat-11285	77	21	and	and	CCONJ
easat-11285	77	22	environmental	environmental	ADJ
easat-11285	77	23	conditions	condition	NOUN
easat-11285	77	24	.	.	PUNCT
easat-11285	78	1	in	in	ADP
easat-11285	78	2	the	the	DET
easat-11285	78	3	context	context	NOUN
easat-11285	78	4	of	of	ADP
easat-11285	78	5	digital	digital	ADJ
easat-11285	78	6	transformation	transformation	NOUN
easat-11285	78	7	,	,	PUNCT
easat-11285	78	8	toe	toe	NOUN
easat-11285	78	9	and	and	CCONJ
easat-11285	78	10	rbv	rbv	AUX
easat-11285	78	11	jointly	jointly	ADV
easat-11285	78	12	clarify	clarify	VERB
easat-11285	78	13	how	how	SCONJ
easat-11285	78	14	digital	digital	ADJ
easat-11285	78	15	capability	capability	NOUN
easat-11285	78	16	,	,	PUNCT
easat-11285	78	17	accounting	account	VERB
easat-11285	78	18	information	information	NOUN
easat-11285	78	19	systems	system	NOUN
easat-11285	78	20	,	,	PUNCT
easat-11285	78	21	decentralization	decentralization	NOUN
easat-11285	78	22	,	,	PUNCT
easat-11285	78	23	innovation	innovation	NOUN
easat-11285	78	24	culture	culture	NOUN
easat-11285	78	25	,	,	PUNCT
easat-11285	78	26	and	and	CCONJ
easat-11285	78	27	competitive	competitive	ADJ
easat-11285	78	28	pressure	pressure	NOUN
easat-11285	78	29	influence	influence	NOUN
easat-11285	78	30	the	the	DET
easat-11285	78	31	implementation	implementation	NOUN
easat-11285	78	32	of	of	ADP
easat-11285	78	33	ra	ra	PROPN
easat-11285	78	34	.	.	PUNCT
easat-11285	78	35	integrating	integrate	VERB
easat-11285	78	36	these	these	DET
easat-11285	78	37	theoretical	theoretical	ADJ
easat-11285	78	38	foundations	foundation	NOUN
easat-11285	78	39	,	,	PUNCT
easat-11285	78	40	the	the	DET
easat-11285	78	41	proposed	propose	VERB
easat-11285	78	42	research	research	NOUN
easat-11285	78	43	model	model	NOUN
easat-11285	78	44	includes	include	VERB
easat-11285	78	45	six	six	NUM
easat-11285	78	46	determinants	determinant	NOUN
easat-11285	78	47	:	:	PUNCT
easat-11285	78	48	management	management	NOUN
easat-11285	78	49	accounting	accounting	NOUN
easat-11285	78	50	competency	competency	NOUN
easat-11285	78	51	,	,	PUNCT
easat-11285	78	52	accounting	account	VERB
easat-11285	78	53	information	information	NOUN
easat-11285	78	54	system	system	NOUN
easat-11285	78	55	quality	quality	NOUN
easat-11285	78	56	,	,	PUNCT
easat-11285	78	57	digital	digital	ADJ
easat-11285	78	58	transformation	transformation	NOUN
easat-11285	78	59	capability	capability	NOUN
easat-11285	78	60	,	,	PUNCT
easat-11285	78	61	degree	degree	NOUN
easat-11285	78	62	of	of	ADP
easat-11285	78	63	decentralization	decentralization	NOUN
easat-11285	78	64	,	,	PUNCT
easat-11285	78	65	innovation	innovation	NOUN
easat-11285	78	66	culture	culture	NOUN
easat-11285	78	67	,	,	PUNCT
easat-11285	78	68	and	and	CCONJ
easat-11285	78	69	competitive	competitive	ADJ
easat-11285	78	70	pressure	pressure	NOUN
easat-11285	78	71	,	,	PUNCT
easat-11285	78	72	each	each	PRON
easat-11285	78	73	expected	expect	VERB
easat-11285	78	74	to	to	PART
easat-11285	78	75	influence	influence	VERB
easat-11285	78	76	the	the	DET
easat-11285	78	77	extent	extent	NOUN
easat-11285	78	78	of	of	ADP
easat-11285	78	79	ra	ra	PROPN
easat-11285	78	80	adoption	adoption	NOUN
easat-11285	78	81	.	.	PUNCT
easat-11285	79	1	3.1.1	3.1.1	X
easat-11285	79	2	.	.	PUNCT
easat-11285	79	3	management	management	NOUN
easat-11285	79	4	accounting	accounting	NOUN
easat-11285	79	5	competency	competency	PROPN
easat-11285	79	6	(	(	PUNCT
easat-11285	79	7	mac	mac	PROPN
easat-11285	79	8	)	)	PUNCT
easat-11285	79	9	mac	mac	PROPN
easat-11285	79	10	reflects	reflect	VERB
easat-11285	79	11	the	the	DET
easat-11285	79	12	professional	professional	ADJ
easat-11285	79	13	qualifications	qualification	NOUN
easat-11285	79	14	,	,	PUNCT
easat-11285	79	15	analytical	analytical	ADJ
easat-11285	79	16	capability	capability	NOUN
easat-11285	79	17	,	,	PUNCT
easat-11285	79	18	information	information	NOUN
easat-11285	79	19	-	-	PUNCT
easat-11285	79	20	processing	processing	NOUN
easat-11285	79	21	skills	skill	NOUN
easat-11285	79	22	,	,	PUNCT
easat-11285	79	23	and	and	CCONJ
easat-11285	79	24	decision	decision	NOUN
easat-11285	79	25	-	-	PUNCT
easat-11285	79	26	support	support	NOUN
easat-11285	79	27	functions	function	NOUN
easat-11285	79	28	of	of	ADP
easat-11285	79	29	accounting	accounting	NOUN
easat-11285	79	30	personnel	personnel	NOUN
easat-11285	79	31	.	.	PUNCT
easat-11285	80	1	in	in	ADP
easat-11285	80	2	the	the	DET
easat-11285	80	3	digital	digital	ADJ
easat-11285	80	4	era	era	NOUN
easat-11285	80	5	,	,	PUNCT
easat-11285	80	6	accountants	accountant	NOUN
easat-11285	80	7	are	be	AUX
easat-11285	80	8	required	require	VERB
easat-11285	80	9	not	not	PART
easat-11285	80	10	only	only	ADV
easat-11285	80	11	to	to	PART
easat-11285	80	12	collect	collect	VERB
easat-11285	80	13	data	datum	NOUN
easat-11285	80	14	but	but	CCONJ
easat-11285	80	15	also	also	ADV
easat-11285	80	16	to	to	PART
easat-11285	80	17	employ	employ	VERB
easat-11285	80	18	analytical	analytical	ADJ
easat-11285	80	19	tools	tool	NOUN
easat-11285	80	20	,	,	PUNCT
easat-11285	80	21	evaluate	evaluate	VERB
easat-11285	80	22	performance	performance	NOUN
easat-11285	80	23	,	,	PUNCT
easat-11285	80	24	and	and	CCONJ
easat-11285	80	25	prepare	prepare	VERB
easat-11285	80	26	responsibility	responsibility	NOUN
easat-11285	80	27	reports	report	NOUN
easat-11285	80	28	.	.	PUNCT
easat-11285	81	1	prior	prior	ADJ
easat-11285	81	2	studies	study	NOUN
easat-11285	81	3	such	such	ADJ
easat-11285	81	4	as	as	ADP
easat-11285	81	5	feghali	feghali	PROPN
easat-11285	81	6	et	et	PROPN
easat-11285	81	7	al	al	PROPN
easat-11285	81	8	.	.	PUNCT
easat-11285	82	1	[	[	X
easat-11285	82	2	2	2	X
easat-11285	82	3	]	]	PUNCT
easat-11285	82	4	and	and	CCONJ
easat-11285	82	5	nhung	nhung	NOUN
easat-11285	82	6	and	and	CCONJ
easat-11285	82	7	thuy	thuy	NOUN
easat-11285	83	1	[	[	X
easat-11285	83	2	9	9	NUM
easat-11285	83	3	]	]	PUNCT
easat-11285	83	4	confirm	confirm	VERB
easat-11285	83	5	that	that	SCONJ
easat-11285	83	6	accounting	account	VERB
easat-11285	83	7	112	112	NUM
easat-11285	83	8	edelweiss	edelweiss	PROPN
easat-11285	83	9	applied	apply	VERB
easat-11285	83	10	science	science	NOUN
easat-11285	83	11	and	and	CCONJ
easat-11285	83	12	technology	technology	NOUN
easat-11285	83	13	issn	issn	PROPN
easat-11285	83	14	:	:	PUNCT
easat-11285	83	15	2576	2576	NUM
easat-11285	83	16	-	-	SYM
easat-11285	83	17	8484	8484	NUM
easat-11285	83	18	vol	vol	NOUN
easat-11285	83	19	.	.	PROPN
easat-11285	84	1	9	9	NUM
easat-11285	84	2	,	,	PUNCT
easat-11285	84	3	no	no	INTJ
easat-11285	84	4	.	.	NOUN
easat-11285	84	5	12	12	NUM
easat-11285	84	6	:	:	PUNCT
easat-11285	84	7	109	109	NUM
easat-11285	84	8	-	-	SYM
easat-11285	84	9	123	123	NUM
easat-11285	84	10	,	,	PUNCT
easat-11285	84	11	2025	2025	NUM
easat-11285	84	12	doi	doi	NOUN
easat-11285	84	13	:	:	PUNCT
easat-11285	84	14	10.55214/2576	10.55214/2576	NUM
easat-11285	84	15	-	-	SYM
easat-11285	84	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	85	1	©	©	PROPN
easat-11285	85	2	2025	2025	NUM
easat-11285	85	3	by	by	ADP
easat-11285	85	4	the	the	DET
easat-11285	85	5	author	author	NOUN
easat-11285	85	6	;	;	PUNCT
easat-11285	85	7	licensee	licensee	PROPN
easat-11285	85	8	learning	learning	PROPN
easat-11285	85	9	gate	gate	PROPN
easat-11285	85	10	competency	competency	PROPN
easat-11285	85	11	is	be	AUX
easat-11285	85	12	a	a	DET
easat-11285	85	13	critical	critical	ADJ
easat-11285	85	14	factor	factor	NOUN
easat-11285	85	15	that	that	PRON
easat-11285	85	16	promotes	promote	VERB
easat-11285	85	17	the	the	DET
easat-11285	85	18	adoption	adoption	NOUN
easat-11285	85	19	of	of	ADP
easat-11285	85	20	modern	modern	ADJ
easat-11285	85	21	management	management	NOUN
easat-11285	85	22	accounting	accounting	NOUN
easat-11285	85	23	techniques	technique	NOUN
easat-11285	85	24	,	,	PUNCT
easat-11285	85	25	including	include	VERB
easat-11285	85	26	ra	ra	PROPN
easat-11285	85	27	.	.	PUNCT
easat-11285	86	1	hypotheses	hypothesis	NOUN
easat-11285	86	2	h1	h1	ADJ
easat-11285	86	3	:	:	PUNCT
easat-11285	86	4	mac	mac	PROPN
easat-11285	86	5	has	have	VERB
easat-11285	86	6	a	a	DET
easat-11285	86	7	positive	positive	ADJ
easat-11285	86	8	effect	effect	NOUN
easat-11285	86	9	on	on	ADP
easat-11285	86	10	the	the	DET
easat-11285	86	11	adoption	adoption	NOUN
easat-11285	86	12	of	of	ADP
easat-11285	86	13	ra	ra	PROPN
easat-11285	86	14	.	.	PUNCT
easat-11285	87	1	3.1.2	3.1.2	X
easat-11285	87	2	.	.	PUNCT
easat-11285	88	1	accounting	accounting	NOUN
easat-11285	88	2	information	information	NOUN
easat-11285	88	3	system	system	NOUN
easat-11285	88	4	quality	quality	NOUN
easat-11285	88	5	(	(	PUNCT
easat-11285	88	6	aisq	aisq	PROPN
easat-11285	88	7	)	)	PUNCT
easat-11285	88	8	aisq	aisq	PROPN
easat-11285	88	9	refers	refer	VERB
easat-11285	88	10	to	to	ADP
easat-11285	88	11	its	its	PRON
easat-11285	88	12	ability	ability	NOUN
easat-11285	88	13	to	to	PART
easat-11285	88	14	provide	provide	VERB
easat-11285	88	15	accurate	accurate	ADJ
easat-11285	88	16	,	,	PUNCT
easat-11285	88	17	timely	timely	ADV
easat-11285	88	18	,	,	PUNCT
easat-11285	88	19	integrated	integrated	ADJ
easat-11285	88	20	,	,	PUNCT
easat-11285	88	21	and	and	CCONJ
easat-11285	88	22	reliable	reliable	ADJ
easat-11285	88	23	data	datum	NOUN
easat-11285	88	24	.	.	PUNCT
easat-11285	89	1	argento	argento	PROPN
easat-11285	89	2	et	et	PROPN
easat-11285	89	3	al	al	PROPN
easat-11285	89	4	.	.	PUNCT
easat-11285	90	1	[	[	X
easat-11285	90	2	1	1	X
easat-11285	90	3	]	]	PUNCT
easat-11285	90	4	emphasize	emphasize	VERB
easat-11285	90	5	the	the	DET
easat-11285	90	6	essential	essential	ADJ
easat-11285	90	7	role	role	NOUN
easat-11285	90	8	of	of	ADP
easat-11285	90	9	information	information	NOUN
easat-11285	90	10	systems	system	NOUN
easat-11285	90	11	in	in	ADP
easat-11285	90	12	ensuring	ensure	VERB
easat-11285	90	13	accountability	accountability	NOUN
easat-11285	90	14	in	in	ADP
easat-11285	90	15	the	the	DET
easat-11285	90	16	digital	digital	ADJ
easat-11285	90	17	environment	environment	NOUN
easat-11285	90	18	.	.	PUNCT
easat-11285	91	1	oanh	oanh	ADP
easat-11285	91	2	et	et	PROPN
easat-11285	91	3	al	al	PROPN
easat-11285	91	4	.	.	PUNCT
easat-11285	92	1	[	[	X
easat-11285	92	2	3	3	X
easat-11285	92	3	]	]	PUNCT
easat-11285	92	4	provide	provide	VERB
easat-11285	92	5	evidence	evidence	NOUN
easat-11285	92	6	that	that	SCONJ
easat-11285	92	7	high	high	ADJ
easat-11285	92	8	-	-	PUNCT
easat-11285	92	9	quality	quality	NOUN
easat-11285	92	10	aisq	aisq	NOUN
easat-11285	92	11	directly	directly	ADV
easat-11285	92	12	supports	support	VERB
easat-11285	92	13	performance	performance	NOUN
easat-11285	92	14	evaluation	evaluation	NOUN
easat-11285	92	15	and	and	CCONJ
easat-11285	92	16	responsibility	responsibility	NOUN
easat-11285	92	17	reporting	reporting	NOUN
easat-11285	92	18	.	.	PUNCT
easat-11285	93	1	therefore	therefore	ADV
easat-11285	93	2	,	,	PUNCT
easat-11285	93	3	aisq	aisq	PROPN
easat-11285	93	4	serves	serve	VERB
easat-11285	93	5	as	as	ADP
easat-11285	93	6	a	a	DET
easat-11285	93	7	fundamental	fundamental	ADJ
easat-11285	93	8	infrastructure	infrastructure	NOUN
easat-11285	93	9	for	for	ADP
easat-11285	93	10	the	the	DET
easat-11285	93	11	effective	effective	ADJ
easat-11285	93	12	implementation	implementation	NOUN
easat-11285	93	13	of	of	ADP
easat-11285	93	14	ra	ra	PROPN
easat-11285	93	15	.	.	PUNCT
easat-11285	93	16	hypothesis	hypothesis	NOUN
easat-11285	93	17	h2	h2	PROPN
easat-11285	93	18	:	:	PUNCT
easat-11285	93	19	aisq	aisq	PROPN
easat-11285	93	20	has	have	VERB
easat-11285	93	21	a	a	DET
easat-11285	93	22	positive	positive	ADJ
easat-11285	93	23	effect	effect	NOUN
easat-11285	93	24	on	on	ADP
easat-11285	93	25	the	the	DET
easat-11285	93	26	adoption	adoption	NOUN
easat-11285	93	27	of	of	ADP
easat-11285	93	28	ra	ra	PROPN
easat-11285	93	29	.	.	PUNCT
easat-11285	94	1	3.1.3	3.1.3	NUM
easat-11285	94	2	.	.	PUNCT
easat-11285	94	3	digital	digital	ADJ
easat-11285	94	4	transformation	transformation	NOUN
easat-11285	94	5	capability	capability	NOUN
easat-11285	94	6	(	(	PUNCT
easat-11285	94	7	dtc	dtc	PROPN
easat-11285	94	8	)	)	PUNCT
easat-11285	94	9	dtc	dtc	PROPN
easat-11285	94	10	reflects	reflect	VERB
easat-11285	94	11	an	an	DET
easat-11285	94	12	enterprise	enterprise	NOUN
easat-11285	94	13	’s	’s	PART
easat-11285	94	14	ability	ability	NOUN
easat-11285	94	15	to	to	PART
easat-11285	94	16	implement	implement	VERB
easat-11285	94	17	,	,	PUNCT
easat-11285	94	18	integrate	integrate	VERB
easat-11285	94	19	,	,	PUNCT
easat-11285	94	20	and	and	CCONJ
easat-11285	94	21	effectively	effectively	ADV
easat-11285	94	22	utilize	utilize	VERB
easat-11285	94	23	digital	digital	ADJ
easat-11285	94	24	technologies	technology	NOUN
easat-11285	94	25	such	such	ADJ
easat-11285	94	26	as	as	ADP
easat-11285	94	27	erp	erp	PROPN
easat-11285	94	28	systems	system	NOUN
easat-11285	94	29	,	,	PUNCT
easat-11285	94	30	big	big	ADJ
easat-11285	94	31	data	datum	NOUN
easat-11285	94	32	analytics	analytic	NOUN
easat-11285	94	33	,	,	PUNCT
easat-11285	94	34	cloud	cloud	NOUN
easat-11285	94	35	computing	computing	NOUN
easat-11285	94	36	,	,	PUNCT
easat-11285	94	37	and	and	CCONJ
easat-11285	94	38	automation	automation	NOUN
easat-11285	94	39	.	.	PUNCT
easat-11285	95	1	digital	digital	ADJ
easat-11285	95	2	transformation	transformation	NOUN
easat-11285	95	3	enhances	enhance	VERB
easat-11285	95	4	transparency	transparency	NOUN
easat-11285	95	5	,	,	PUNCT
easat-11285	95	6	traceability	traceability	NOUN
easat-11285	95	7	,	,	PUNCT
easat-11285	95	8	and	and	CCONJ
easat-11285	95	9	real	real	ADJ
easat-11285	95	10	-	-	PUNCT
easat-11285	95	11	time	time	NOUN
easat-11285	95	12	reporting	reporting	NOUN
easat-11285	95	13	capabilities	capability	NOUN
easat-11285	96	1	[	[	X
easat-11285	96	2	1	1	NUM
easat-11285	96	3	]	]	PUNCT
easat-11285	96	4	.	.	PUNCT
easat-11285	97	1	international	international	PROPN
easat-11285	97	2	studies	studies	PROPN
easat-11285	97	3	kraus	kraus	PROPN
easat-11285	97	4	et	et	PROPN
easat-11285	97	5	al	al	PROPN
easat-11285	97	6	.	.	PUNCT
easat-11285	98	1	[	[	X
easat-11285	98	2	5	5	NUM
easat-11285	98	3	]	]	PUNCT
easat-11285	98	4	,	,	PUNCT
easat-11285	98	5	demonstrate	demonstrate	VERB
easat-11285	98	6	that	that	SCONJ
easat-11285	98	7	enterprises	enterprise	NOUN
easat-11285	98	8	with	with	ADP
easat-11285	98	9	strong	strong	ADJ
easat-11285	98	10	digital	digital	ADJ
easat-11285	98	11	capabilities	capability	NOUN
easat-11285	98	12	are	be	AUX
easat-11285	98	13	more	more	ADV
easat-11285	98	14	likely	likely	ADJ
easat-11285	98	15	to	to	PART
easat-11285	98	16	adopt	adopt	VERB
easat-11285	98	17	modern	modern	ADJ
easat-11285	98	18	management	management	NOUN
easat-11285	98	19	control	control	NOUN
easat-11285	98	20	systems	system	NOUN
easat-11285	98	21	,	,	PUNCT
easat-11285	98	22	including	include	VERB
easat-11285	98	23	ra	ra	PROPN
easat-11285	98	24	.	.	PUNCT
easat-11285	98	25	hypothesis	hypothesis	NOUN
easat-11285	98	26	h3	h3	NOUN
easat-11285	98	27	:	:	PUNCT
easat-11285	98	28	dtc	dtc	PROPN
easat-11285	98	29	has	have	VERB
easat-11285	98	30	a	a	DET
easat-11285	98	31	positive	positive	ADJ
easat-11285	98	32	effect	effect	NOUN
easat-11285	98	33	on	on	ADP
easat-11285	98	34	the	the	DET
easat-11285	98	35	adoption	adoption	NOUN
easat-11285	98	36	of	of	ADP
easat-11285	98	37	ra	ra	PROPN
easat-11285	98	38	.	.	PUNCT
easat-11285	99	1	3.1.4	3.1.4	NUM
easat-11285	99	2	.	.	PUNCT
easat-11285	99	3	degree	degree	NOUN
easat-11285	99	4	of	of	ADP
easat-11285	99	5	decentralization	decentralization	NOUN
easat-11285	99	6	(	(	PUNCT
easat-11285	99	7	de	de	X
easat-11285	99	8	)	)	PUNCT
easat-11285	99	9	de	de	X
easat-11285	99	10	is	be	AUX
easat-11285	99	11	the	the	DET
easat-11285	99	12	most	most	ADV
easat-11285	99	13	fundamental	fundamental	ADJ
easat-11285	99	14	element	element	NOUN
easat-11285	99	15	of	of	ADP
easat-11285	99	16	the	the	DET
easat-11285	99	17	ra	ra	PROPN
easat-11285	99	18	system	system	NOUN
easat-11285	99	19	.	.	PUNCT
easat-11285	100	1	ra	ra	PROPN
easat-11285	100	2	can	can	AUX
easat-11285	100	3	only	only	ADV
easat-11285	100	4	be	be	AUX
easat-11285	100	5	effectively	effectively	ADV
easat-11285	100	6	implemented	implement	VERB
easat-11285	100	7	when	when	SCONJ
easat-11285	100	8	an	an	DET
easat-11285	100	9	organization	organization	NOUN
easat-11285	100	10	’s	’s	PART
easat-11285	100	11	structure	structure	NOUN
easat-11285	100	12	clearly	clearly	ADV
easat-11285	100	13	delineates	delineate	VERB
easat-11285	100	14	authority	authority	NOUN
easat-11285	100	15	and	and	CCONJ
easat-11285	100	16	responsibility	responsibility	NOUN
easat-11285	100	17	across	across	ADP
easat-11285	100	18	responsibility	responsibility	NOUN
easat-11285	100	19	centers	center	NOUN
easat-11285	100	20	.	.	PUNCT
easat-11285	101	1	both	both	DET
easat-11285	101	2	otley	otley	NOUN
easat-11285	101	3	[	[	X
easat-11285	101	4	11	11	NUM
easat-11285	101	5	]	]	PUNCT
easat-11285	101	6	and	and	CCONJ
easat-11285	101	7	anthony	anthony	PROPN
easat-11285	101	8	and	and	CCONJ
easat-11285	101	9	govindarajan	govindarajan	NOUN
easat-11285	101	10	[	[	X
easat-11285	101	11	4	4	NUM
easat-11285	101	12	]	]	PUNCT
easat-11285	101	13	emphasize	emphasize	VERB
easat-11285	101	14	that	that	SCONJ
easat-11285	101	15	decentralization	decentralization	NOUN
easat-11285	101	16	is	be	AUX
easat-11285	101	17	the	the	DET
easat-11285	101	18	organizational	organizational	ADJ
easat-11285	101	19	foundation	foundation	NOUN
easat-11285	101	20	of	of	ADP
easat-11285	101	21	ra	ra	PROPN
easat-11285	101	22	.	.	PUNCT
easat-11285	102	1	in	in	ADP
easat-11285	102	2	vietnam	vietnam	PROPN
easat-11285	102	3	,	,	PUNCT
easat-11285	102	4	mai	mai	PROPN
easat-11285	102	5	and	and	CCONJ
easat-11285	102	6	thu	thu	PROPN
easat-11285	102	7	[	[	X
easat-11285	102	8	6	6	NUM
easat-11285	102	9	]	]	PUNCT
easat-11285	102	10	as	as	ADV
easat-11285	102	11	well	well	ADV
easat-11285	102	12	as	as	ADP
easat-11285	102	13	hoang	hoang	PROPN
easat-11285	102	14	and	and	CCONJ
easat-11285	102	15	hang	hang	VERB
easat-11285	102	16	[	[	X
easat-11285	102	17	7	7	X
easat-11285	102	18	]	]	PUNCT
easat-11285	102	19	also	also	ADV
easat-11285	102	20	confirm	confirm	VERB
easat-11285	102	21	that	that	SCONJ
easat-11285	102	22	decentralization	decentralization	NOUN
easat-11285	102	23	is	be	AUX
easat-11285	102	24	one	one	NUM
easat-11285	102	25	of	of	ADP
easat-11285	102	26	the	the	DET
easat-11285	102	27	strongest	strong	ADJ
easat-11285	102	28	determinants	determinant	NOUN
easat-11285	102	29	influencing	influence	VERB
easat-11285	102	30	ra	ra	PROPN
easat-11285	102	31	adoption	adoption	NOUN
easat-11285	102	32	.	.	PUNCT
easat-11285	103	1	hypothesis	hypothesis	NOUN
easat-11285	103	2	h4	h4	PROPN
easat-11285	103	3	:	:	PUNCT
easat-11285	104	1	de	de	X
easat-11285	104	2	has	have	VERB
easat-11285	104	3	a	a	DET
easat-11285	104	4	positive	positive	ADJ
easat-11285	104	5	effect	effect	NOUN
easat-11285	104	6	on	on	ADP
easat-11285	104	7	the	the	DET
easat-11285	104	8	adoption	adoption	NOUN
easat-11285	104	9	of	of	ADP
easat-11285	104	10	ra	ra	PROPN
easat-11285	104	11	.	.	PUNCT
easat-11285	105	1	3.1.5	3.1.5	X
easat-11285	105	2	.	.	PUNCT
easat-11285	105	3	innovation	innovation	NOUN
easat-11285	105	4	culture	culture	NOUN
easat-11285	105	5	(	(	PUNCT
easat-11285	105	6	ic	ic	X
easat-11285	105	7	)	)	PUNCT
easat-11285	105	8	ic	ic	PROPN
easat-11285	105	9	reflects	reflect	VERB
easat-11285	105	10	the	the	DET
easat-11285	105	11	extent	extent	NOUN
easat-11285	105	12	to	to	PART
easat-11285	105	13	which	which	PRON
easat-11285	105	14	an	an	DET
easat-11285	105	15	enterprise	enterprise	NOUN
easat-11285	105	16	encourages	encourage	VERB
easat-11285	105	17	creativity	creativity	NOUN
easat-11285	105	18	,	,	PUNCT
easat-11285	105	19	embraces	embrace	VERB
easat-11285	105	20	change	change	NOUN
easat-11285	105	21	,	,	PUNCT
easat-11285	105	22	and	and	CCONJ
easat-11285	105	23	supports	support	VERB
easat-11285	105	24	process	process	NOUN
easat-11285	105	25	improvement	improvement	NOUN
easat-11285	105	26	.	.	PUNCT
easat-11285	106	1	according	accord	VERB
easat-11285	106	2	to	to	ADP
easat-11285	106	3	argento	argento	PROPN
easat-11285	106	4	et	et	PROPN
easat-11285	106	5	al	al	PROPN
easat-11285	106	6	.	.	PUNCT
easat-11285	107	1	[	[	X
easat-11285	107	2	1	1	NUM
easat-11285	107	3	]	]	PUNCT
easat-11285	107	4	,	,	PUNCT
easat-11285	107	5	innovation	innovation	NOUN
easat-11285	107	6	culture	culture	NOUN
easat-11285	107	7	is	be	AUX
easat-11285	107	8	a	a	DET
easat-11285	107	9	critical	critical	ADJ
easat-11285	107	10	condition	condition	NOUN
easat-11285	107	11	enabling	enable	VERB
easat-11285	107	12	firms	firm	NOUN
easat-11285	107	13	to	to	PART
easat-11285	107	14	adapt	adapt	VERB
easat-11285	107	15	to	to	ADP
easat-11285	107	16	new	new	ADJ
easat-11285	107	17	control	control	NOUN
easat-11285	107	18	systems	system	NOUN
easat-11285	107	19	in	in	ADP
easat-11285	107	20	a	a	DET
easat-11285	107	21	digital	digital	ADJ
easat-11285	107	22	environment	environment	NOUN
easat-11285	107	23	.	.	PUNCT
easat-11285	108	1	in	in	ADP
easat-11285	108	2	management	management	NOUN
easat-11285	108	3	accounting	accounting	NOUN
easat-11285	108	4	,	,	PUNCT
easat-11285	108	5	an	an	DET
easat-11285	108	6	innovation	innovation	NOUN
easat-11285	108	7	-	-	PUNCT
easat-11285	108	8	oriented	orient	VERB
easat-11285	108	9	culture	culture	NOUN
easat-11285	108	10	motivates	motivate	VERB
easat-11285	108	11	organizations	organization	NOUN
easat-11285	108	12	to	to	PART
easat-11285	108	13	adopt	adopt	VERB
easat-11285	108	14	modern	modern	ADJ
easat-11285	108	15	techniques	technique	NOUN
easat-11285	108	16	,	,	PUNCT
easat-11285	108	17	including	include	VERB
easat-11285	108	18	ra	ra	PROPN
easat-11285	108	19	[	[	X
easat-11285	108	20	9	9	NUM
easat-11285	108	21	]	]	PUNCT
easat-11285	108	22	.	.	PUNCT
easat-11285	109	1	hypothesis	hypothesis	NOUN
easat-11285	109	2	h5	h5	PROPN
easat-11285	109	3	:	:	PUNCT
easat-11285	109	4	ic	ic	PROPN
easat-11285	109	5	has	have	VERB
easat-11285	109	6	a	a	DET
easat-11285	109	7	positive	positive	ADJ
easat-11285	109	8	effect	effect	NOUN
easat-11285	109	9	on	on	ADP
easat-11285	109	10	the	the	DET
easat-11285	109	11	adoption	adoption	NOUN
easat-11285	109	12	of	of	ADP
easat-11285	109	13	ra	ra	PROPN
easat-11285	109	14	.	.	PUNCT
easat-11285	110	1	3.1.6	3.1.6	X
easat-11285	110	2	.	.	PUNCT
easat-11285	110	3	competitive	competitive	ADJ
easat-11285	110	4	pressure	pressure	NOUN
easat-11285	110	5	(	(	PUNCT
easat-11285	110	6	cp	cp	X
easat-11285	110	7	)	)	PUNCT
easat-11285	110	8	cp	cp	PROPN
easat-11285	110	9	drives	drive	VERB
easat-11285	110	10	enterprises	enterprise	NOUN
easat-11285	110	11	to	to	PART
easat-11285	110	12	strengthen	strengthen	VERB
easat-11285	110	13	cost	cost	NOUN
easat-11285	110	14	control	control	NOUN
easat-11285	110	15	,	,	PUNCT
easat-11285	110	16	enhance	enhance	VERB
easat-11285	110	17	operational	operational	ADJ
easat-11285	110	18	efficiency	efficiency	NOUN
easat-11285	110	19	,	,	PUNCT
easat-11285	110	20	and	and	CCONJ
easat-11285	110	21	improve	improve	VERB
easat-11285	110	22	performance	performance	NOUN
easat-11285	110	23	evaluation	evaluation	NOUN
easat-11285	110	24	systems	system	NOUN
easat-11285	110	25	.	.	PUNCT
easat-11285	111	1	international	international	ADJ
easat-11285	111	2	studies	study	NOUN
easat-11285	111	3	,	,	PUNCT
easat-11285	111	4	manita	manita	PROPN
easat-11285	111	5	et	et	PROPN
easat-11285	111	6	al	al	PROPN
easat-11285	111	7	.	.	PUNCT
easat-11285	112	1	[	[	X
easat-11285	112	2	13	13	NUM
easat-11285	112	3	]	]	PUNCT
easat-11285	112	4	,	,	PUNCT
easat-11285	112	5	indicate	indicate	VERB
easat-11285	112	6	that	that	SCONJ
easat-11285	112	7	competitive	competitive	ADJ
easat-11285	112	8	pressure	pressure	NOUN
easat-11285	112	9	is	be	AUX
easat-11285	112	10	a	a	DET
easat-11285	112	11	key	key	ADJ
easat-11285	112	12	motivator	motivator	NOUN
easat-11285	112	13	for	for	ADP
easat-11285	112	14	the	the	DET
easat-11285	112	15	adoption	adoption	NOUN
easat-11285	112	16	of	of	ADP
easat-11285	112	17	modern	modern	ADJ
easat-11285	112	18	management	management	NOUN
easat-11285	112	19	tools	tool	NOUN
easat-11285	112	20	.	.	PUNCT
easat-11285	113	1	in	in	ADP
easat-11285	113	2	vietnam	vietnam	PROPN
easat-11285	113	3	,	,	PUNCT
easat-11285	113	4	hung	hung	NOUN
easat-11285	113	5	and	and	CCONJ
easat-11285	113	6	tuan	tuan	PROPN
easat-11285	113	7	anh	anh	PROPN
easat-11285	114	1	[	[	X
easat-11285	114	2	10	10	NUM
easat-11285	114	3	]	]	PUNCT
easat-11285	114	4	provide	provide	VERB
easat-11285	114	5	evidence	evidence	NOUN
easat-11285	114	6	that	that	SCONJ
easat-11285	114	7	competitive	competitive	ADJ
easat-11285	114	8	pressure	pressure	NOUN
easat-11285	114	9	positively	positively	ADV
easat-11285	114	10	influences	influence	VERB
easat-11285	114	11	management	management	NOUN
easat-11285	114	12	accounting	accounting	NOUN
easat-11285	114	13	adoption	adoption	NOUN
easat-11285	114	14	,	,	PUNCT
easat-11285	114	15	implying	imply	VERB
easat-11285	114	16	that	that	SCONJ
easat-11285	114	17	it	it	PRON
easat-11285	114	18	may	may	AUX
easat-11285	114	19	similarly	similarly	ADV
easat-11285	114	20	promote	promote	VERB
easat-11285	114	21	ra	ra	PROPN
easat-11285	114	22	implementation	implementation	NOUN
easat-11285	114	23	.	.	PUNCT
easat-11285	115	1	hypothesis	hypothesis	NOUN
easat-11285	115	2	h6	h6	PROPN
easat-11285	115	3	:	:	PUNCT
easat-11285	115	4	cp	cp	PROPN
easat-11285	115	5	has	have	VERB
easat-11285	115	6	a	a	DET
easat-11285	115	7	positive	positive	ADJ
easat-11285	115	8	effect	effect	NOUN
easat-11285	115	9	on	on	ADP
easat-11285	115	10	the	the	DET
easat-11285	115	11	adoption	adoption	NOUN
easat-11285	115	12	of	of	ADP
easat-11285	115	13	ra	ra	PROPN
easat-11285	115	14	.	.	PROPN
easat-11285	115	15	3.2	3.2	NUM
easat-11285	115	16	.	.	PUNCT
easat-11285	116	1	research	research	NOUN
easat-11285	116	2	model	model	NOUN
easat-11285	116	3	based	base	VERB
easat-11285	116	4	on	on	ADP
easat-11285	116	5	the	the	DET
easat-11285	116	6	theoretical	theoretical	ADJ
easat-11285	116	7	foundations	foundation	NOUN
easat-11285	116	8	and	and	CCONJ
easat-11285	116	9	the	the	DET
easat-11285	116	10	review	review	NOUN
easat-11285	116	11	of	of	ADP
easat-11285	116	12	prior	prior	ADJ
easat-11285	116	13	studies	study	NOUN
easat-11285	116	14	both	both	CCONJ
easat-11285	116	15	domestically	domestically	ADV
easat-11285	116	16	and	and	CCONJ
easat-11285	116	17	internationally	internationally	ADV
easat-11285	116	18	,	,	PUNCT
easat-11285	116	19	this	this	DET
easat-11285	116	20	study	study	NOUN
easat-11285	116	21	proposes	propose	VERB
easat-11285	116	22	a	a	DET
easat-11285	116	23	research	research	NOUN
easat-11285	116	24	model	model	NOUN
easat-11285	116	25	consisting	consist	VERB
easat-11285	116	26	of	of	ADP
easat-11285	116	27	six	six	NUM
easat-11285	116	28	independent	independent	ADJ
easat-11285	116	29	variables	variable	NOUN
easat-11285	116	30	that	that	PRON
easat-11285	116	31	may	may	AUX
easat-11285	116	32	influence	influence	VERB
easat-11285	116	33	the	the	DET
easat-11285	116	34	adoption	adoption	NOUN
easat-11285	116	35	of	of	ADP
easat-11285	116	36	responsibility	responsibility	NOUN
easat-11285	116	37	accounting	account	VERB
easat-11285	116	38	(	(	PUNCT
easat-11285	116	39	raa	raa	NOUN
easat-11285	116	40	)	)	PUNCT
easat-11285	116	41	in	in	ADP
easat-11285	116	42	vietnamese	vietnamese	ADJ
easat-11285	116	43	enterprises	enterprise	NOUN
easat-11285	116	44	.	.	PUNCT
easat-11285	117	1	these	these	DET
easat-11285	117	2	variables	variable	NOUN
easat-11285	117	3	include	include	VERB
easat-11285	117	4	:	:	PUNCT
easat-11285	117	5	mac	mac	PROPN
easat-11285	117	6	,	,	PUNCT
easat-11285	117	7	aisq	aisq	PROPN
easat-11285	117	8	,	,	PUNCT
easat-11285	117	9	dtc	dtc	PROPN
easat-11285	117	10	,	,	PUNCT
easat-11285	117	11	de	de	X
easat-11285	117	12	,	,	PUNCT
easat-11285	117	13	ic	ic	PROPN
easat-11285	117	14	,	,	PUNCT
easat-11285	117	15	and	and	CCONJ
easat-11285	117	16	cp	cp	NOUN
easat-11285	117	17	.	.	PUNCT
easat-11285	118	1	the	the	DET
easat-11285	118	2	dependent	dependent	ADJ
easat-11285	118	3	variable	variable	NOUN
easat-11285	118	4	in	in	ADP
easat-11285	118	5	the	the	DET
easat-11285	118	6	model	model	NOUN
easat-11285	118	7	is	be	AUX
easat-11285	118	8	responsibility	responsibility	NOUN
easat-11285	118	9	accounting	account	VERB
easat-11285	118	10	adoption	adoption	NOUN
easat-11285	118	11	(	(	PUNCT
easat-11285	118	12	raa	raa	NOUN
easat-11285	118	13	)	)	PUNCT
easat-11285	118	14	.	.	PUNCT
easat-11285	119	1	113	113	NUM
easat-11285	119	2	edelweiss	edelweiss	PROPN
easat-11285	119	3	applied	apply	VERB
easat-11285	119	4	science	science	NOUN
easat-11285	119	5	and	and	CCONJ
easat-11285	119	6	technology	technology	NOUN
easat-11285	119	7	issn	issn	PROPN
easat-11285	119	8	:	:	PUNCT
easat-11285	119	9	2576	2576	NUM
easat-11285	119	10	-	-	SYM
easat-11285	119	11	8484	8484	NUM
easat-11285	119	12	vol	vol	NOUN
easat-11285	119	13	.	.	PROPN
easat-11285	120	1	9	9	NUM
easat-11285	120	2	,	,	PUNCT
easat-11285	120	3	no	no	INTJ
easat-11285	120	4	.	.	NOUN
easat-11285	120	5	12	12	NUM
easat-11285	120	6	:	:	PUNCT
easat-11285	120	7	109	109	NUM
easat-11285	120	8	-	-	SYM
easat-11285	120	9	123	123	NUM
easat-11285	120	10	,	,	PUNCT
easat-11285	120	11	2025	2025	NUM
easat-11285	120	12	doi	doi	NOUN
easat-11285	120	13	:	:	PUNCT
easat-11285	120	14	10.55214/2576	10.55214/2576	NUM
easat-11285	120	15	-	-	SYM
easat-11285	120	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	121	1	©	©	PROPN
easat-11285	121	2	2025	2025	NUM
easat-11285	121	3	by	by	ADP
easat-11285	121	4	the	the	DET
easat-11285	121	5	author	author	NOUN
easat-11285	121	6	;	;	PUNCT
easat-11285	121	7	licensee	licensee	PROPN
easat-11285	121	8	learning	learning	NOUN
easat-11285	121	9	gate	gate	VERB
easat-11285	121	10	the	the	DET
easat-11285	121	11	proposed	propose	VERB
easat-11285	121	12	research	research	NOUN
easat-11285	121	13	model	model	NOUN
easat-11285	121	14	is	be	AUX
easat-11285	121	15	illustrated	illustrate	VERB
easat-11285	121	16	in	in	ADP
easat-11285	121	17	figure	figure	NOUN
easat-11285	121	18	1	1	NUM
easat-11285	121	19	.	.	PUNCT
easat-11285	121	20	figure	figure	NOUN
easat-11285	121	21	1	1	NUM
easat-11285	121	22	.	.	PUNCT
easat-11285	121	23	proposed	propose	VERB
easat-11285	121	24	research	research	NOUN
easat-11285	121	25	model	model	NOUN
easat-11285	121	26	.	.	PUNCT
easat-11285	122	1	4	4	X
easat-11285	122	2	.	.	X
easat-11285	122	3	research	research	NOUN
easat-11285	122	4	methodology	methodology	NOUN
easat-11285	122	5	this	this	DET
easat-11285	122	6	study	study	NOUN
easat-11285	122	7	employs	employ	VERB
easat-11285	122	8	a	a	DET
easat-11285	122	9	mixed	mixed	ADJ
easat-11285	122	10	-	-	PUNCT
easat-11285	122	11	methods	method	NOUN
easat-11285	122	12	approach	approach	NOUN
easat-11285	122	13	combining	combine	VERB
easat-11285	122	14	both	both	CCONJ
easat-11285	122	15	qualitative	qualitative	ADJ
easat-11285	122	16	and	and	CCONJ
easat-11285	122	17	quantitative	quantitative	ADJ
easat-11285	122	18	techniques	technique	NOUN
easat-11285	122	19	to	to	PART
easat-11285	122	20	ensure	ensure	VERB
easat-11285	122	21	scientific	scientific	ADJ
easat-11285	122	22	rigor	rigor	NOUN
easat-11285	122	23	and	and	CCONJ
easat-11285	122	24	reliability	reliability	NOUN
easat-11285	122	25	of	of	ADP
easat-11285	122	26	the	the	DET
easat-11285	122	27	results	result	NOUN
easat-11285	122	28	.	.	PUNCT
easat-11285	123	1	first	first	ADV
easat-11285	123	2	,	,	PUNCT
easat-11285	123	3	the	the	DET
easat-11285	123	4	qualitative	qualitative	ADJ
easat-11285	123	5	phase	phase	NOUN
easat-11285	123	6	was	be	AUX
easat-11285	123	7	conducted	conduct	VERB
easat-11285	123	8	through	through	ADP
easat-11285	123	9	expert	expert	NOUN
easat-11285	123	10	discussions	discussion	NOUN
easat-11285	123	11	and	and	CCONJ
easat-11285	123	12	a	a	DET
easat-11285	123	13	review	review	NOUN
easat-11285	123	14	of	of	ADP
easat-11285	123	15	prior	prior	ADJ
easat-11285	123	16	studies	study	NOUN
easat-11285	123	17	to	to	PART
easat-11285	123	18	refine	refine	VERB
easat-11285	123	19	the	the	DET
easat-11285	123	20	measurement	measurement	NOUN
easat-11285	123	21	scales	scale	NOUN
easat-11285	123	22	,	,	PUNCT
easat-11285	123	23	ensuring	ensure	VERB
easat-11285	123	24	that	that	SCONJ
easat-11285	123	25	the	the	DET
easat-11285	123	26	observed	observed	ADJ
easat-11285	123	27	variables	variable	NOUN
easat-11285	123	28	are	be	AUX
easat-11285	123	29	appropriate	appropriate	ADJ
easat-11285	123	30	for	for	ADP
easat-11285	123	31	the	the	DET
easat-11285	123	32	context	context	NOUN
easat-11285	123	33	of	of	ADP
easat-11285	123	34	vietnamese	vietnamese	ADJ
easat-11285	123	35	enterprises	enterprise	NOUN
easat-11285	123	36	undergoing	undergo	VERB
easat-11285	123	37	digital	digital	ADJ
easat-11285	123	38	transformation	transformation	NOUN
easat-11285	123	39	.	.	PUNCT
easat-11285	124	1	based	base	VERB
easat-11285	124	2	on	on	ADP
easat-11285	124	3	this	this	DET
easat-11285	124	4	foundation	foundation	NOUN
easat-11285	124	5	,	,	PUNCT
easat-11285	124	6	the	the	DET
easat-11285	124	7	quantitative	quantitative	ADJ
easat-11285	124	8	phase	phase	NOUN
easat-11285	124	9	was	be	AUX
easat-11285	124	10	implemented	implement	VERB
easat-11285	124	11	to	to	PART
easat-11285	124	12	test	test	VERB
easat-11285	124	13	the	the	DET
easat-11285	124	14	theoretical	theoretical	ADJ
easat-11285	124	15	model	model	NOUN
easat-11285	124	16	and	and	CCONJ
easat-11285	124	17	research	research	NOUN
easat-11285	124	18	hypotheses	hypothesis	NOUN
easat-11285	124	19	.	.	PUNCT
easat-11285	125	1	quantitative	quantitative	ADJ
easat-11285	125	2	data	datum	NOUN
easat-11285	125	3	were	be	AUX
easat-11285	125	4	collected	collect	VERB
easat-11285	125	5	using	use	VERB
easat-11285	125	6	a	a	DET
easat-11285	125	7	structured	structured	ADJ
easat-11285	125	8	questionnaire	questionnaire	NOUN
easat-11285	125	9	with	with	ADP
easat-11285	125	10	a	a	DET
easat-11285	125	11	five	five	NUM
easat-11285	125	12	-	-	PUNCT
easat-11285	125	13	point	point	NOUN
easat-11285	125	14	likert	likert	ADJ
easat-11285	125	15	scale	scale	NOUN
easat-11285	125	16	(	(	PUNCT
easat-11285	125	17	1	1	NUM
easat-11285	125	18	=	=	NUM
easat-11285	125	19	strongly	strongly	ADV
easat-11285	125	20	disagree	disagree	VERB
easat-11285	125	21	,	,	PUNCT
easat-11285	125	22	5	5	NUM
easat-11285	125	23	=	=	PRON
easat-11285	125	24	strongly	strongly	ADV
easat-11285	125	25	agree	agree	VERB
easat-11285	125	26	)	)	PUNCT
easat-11285	125	27	.	.	PUNCT
easat-11285	126	1	the	the	DET
easat-11285	126	2	survey	survey	NOUN
easat-11285	126	3	respondents	respondent	NOUN
easat-11285	126	4	included	include	VERB
easat-11285	126	5	accountants	accountant	NOUN
easat-11285	126	6	,	,	PUNCT
easat-11285	126	7	chief	chief	ADJ
easat-11285	126	8	accountants	accountant	NOUN
easat-11285	126	9	,	,	PUNCT
easat-11285	126	10	financial	financial	ADJ
easat-11285	126	11	–	–	PUNCT
easat-11285	126	12	accounting	accounting	NOUN
easat-11285	126	13	managers	manager	NOUN
easat-11285	126	14	,	,	PUNCT
easat-11285	126	15	and	and	CCONJ
easat-11285	126	16	managerial	managerial	ADJ
easat-11285	126	17	personnel	personnel	NOUN
easat-11285	126	18	with	with	ADP
easat-11285	126	19	knowledge	knowledge	NOUN
easat-11285	126	20	of	of	ADP
easat-11285	126	21	accounting	accounting	NOUN
easat-11285	126	22	information	information	NOUN
easat-11285	126	23	systems	system	NOUN
easat-11285	126	24	in	in	ADP
easat-11285	126	25	vietnamese	vietnamese	ADJ
easat-11285	126	26	enterprises	enterprise	NOUN
easat-11285	126	27	.	.	PUNCT
easat-11285	127	1	these	these	DET
easat-11285	127	2	respondents	respondent	NOUN
easat-11285	127	3	are	be	AUX
easat-11285	127	4	considered	consider	VERB
easat-11285	127	5	capable	capable	ADJ
easat-11285	127	6	of	of	ADP
easat-11285	127	7	accurately	accurately	ADV
easat-11285	127	8	assessing	assess	VERB
easat-11285	127	9	the	the	DET
easat-11285	127	10	extent	extent	NOUN
easat-11285	127	11	of	of	ADP
easat-11285	127	12	raa	raa	NOUN
easat-11285	127	13	and	and	CCONJ
easat-11285	127	14	the	the	DET
easat-11285	127	15	influencing	influence	VERB
easat-11285	127	16	factors	factor	NOUN
easat-11285	127	17	.	.	PUNCT
easat-11285	128	1	a	a	DET
easat-11285	128	2	non	non	ADJ
easat-11285	128	3	-	-	ADJ
easat-11285	128	4	probability	probability	ADJ
easat-11285	128	5	sampling	sampling	NOUN
easat-11285	128	6	method	method	NOUN
easat-11285	128	7	combined	combine	VERB
easat-11285	128	8	with	with	ADP
easat-11285	128	9	purposive	purposive	ADJ
easat-11285	128	10	sampling	sampling	NOUN
easat-11285	128	11	was	be	AUX
easat-11285	128	12	applied	apply	VERB
easat-11285	128	13	to	to	PART
easat-11285	128	14	ensure	ensure	VERB
easat-11285	128	15	access	access	NOUN
easat-11285	128	16	to	to	ADP
easat-11285	128	17	respondents	respondent	NOUN
easat-11285	128	18	who	who	PRON
easat-11285	128	19	are	be	AUX
easat-11285	128	20	suitable	suitable	ADJ
easat-11285	128	21	for	for	ADP
easat-11285	128	22	the	the	DET
easat-11285	128	23	research	research	NOUN
easat-11285	128	24	objectives	objective	NOUN
easat-11285	128	25	.	.	PUNCT
easat-11285	129	1	the	the	DET
easat-11285	129	2	targeted	target	VERB
easat-11285	129	3	sample	sample	NOUN
easat-11285	129	4	size	size	NOUN
easat-11285	129	5	was	be	AUX
easat-11285	129	6	400	400	NUM
easat-11285	129	7	valid	valid	ADJ
easat-11285	129	8	observations	observation	NOUN
easat-11285	129	9	,	,	PUNCT
easat-11285	129	10	following	follow	VERB
easat-11285	129	11	the	the	DET
easat-11285	129	12	recommendation	recommendation	NOUN
easat-11285	129	13	of	of	ADP
easat-11285	129	14	hair	hair	NOUN
easat-11285	129	15	et	et	PROPN
easat-11285	129	16	al	al	PROPN
easat-11285	129	17	.	.	PUNCT
easat-11285	130	1	[	[	X
easat-11285	130	2	14	14	NUM
easat-11285	130	3	]	]	PUNCT
easat-11285	130	4	,	,	PUNCT
easat-11285	130	5	which	which	PRON
easat-11285	130	6	suggests	suggest	VERB
easat-11285	130	7	a	a	DET
easat-11285	130	8	minimum	minimum	ADJ
easat-11285	130	9	sample	sample	NOUN
easat-11285	130	10	size	size	NOUN
easat-11285	130	11	of	of	ADP
easat-11285	130	12	at	at	ADV
easat-11285	130	13	least	least	ADV
easat-11285	130	14	five	five	NUM
easat-11285	130	15	times	time	NOUN
easat-11285	130	16	the	the	DET
easat-11285	130	17	number	number	NOUN
easat-11285	130	18	of	of	ADP
easat-11285	130	19	observed	observed	ADJ
easat-11285	130	20	variables	variable	NOUN
easat-11285	130	21	.	.	PUNCT
easat-11285	131	1	the	the	DET
easat-11285	131	2	collected	collect	VERB
easat-11285	131	3	data	datum	NOUN
easat-11285	131	4	were	be	AUX
easat-11285	131	5	analyzed	analyze	VERB
easat-11285	131	6	using	use	VERB
easat-11285	131	7	spss	spss	PROPN
easat-11285	131	8	software	software	NOUN
easat-11285	131	9	through	through	ADP
easat-11285	131	10	the	the	DET
easat-11285	131	11	following	follow	VERB
easat-11285	131	12	steps	step	NOUN
easat-11285	131	13	:	:	PUNCT
easat-11285	131	14	(	(	PUNCT
easat-11285	131	15	1	1	X
easat-11285	131	16	)	)	PUNCT
easat-11285	131	17	assessing	assess	VERB
easat-11285	131	18	the	the	DET
easat-11285	131	19	reliability	reliability	NOUN
easat-11285	131	20	of	of	ADP
easat-11285	131	21	the	the	DET
easat-11285	131	22	measurement	measurement	NOUN
easat-11285	131	23	scales	scale	NOUN
easat-11285	131	24	using	use	VERB
easat-11285	131	25	cronbach	cronbach	NOUN
easat-11285	131	26	’s	’s	PART
easat-11285	131	27	alpha	alpha	NOUN
easat-11285	131	28	;	;	PUNCT
easat-11285	131	29	(	(	PUNCT
easat-11285	131	30	2	2	X
easat-11285	131	31	)	)	PUNCT
easat-11285	131	32	conducting	conduct	VERB
easat-11285	131	33	efa	efa	PROPN
easat-11285	131	34	;	;	PUNCT
easat-11285	131	35	and	and	CCONJ
easat-11285	131	36	(	(	PUNCT
easat-11285	131	37	3	3	X
easat-11285	131	38	)	)	PUNCT
easat-11285	131	39	performing	perform	VERB
easat-11285	131	40	multiple	multiple	ADJ
easat-11285	131	41	linear	linear	ADJ
easat-11285	131	42	regression	regression	NOUN
easat-11285	131	43	analysis	analysis	NOUN
easat-11285	131	44	to	to	PART
easat-11285	131	45	examine	examine	VERB
easat-11285	131	46	the	the	DET
easat-11285	131	47	impact	impact	NOUN
easat-11285	131	48	of	of	ADP
easat-11285	131	49	the	the	DET
easat-11285	131	50	identified	identify	VERB
easat-11285	131	51	factors	factor	NOUN
easat-11285	131	52	on	on	ADP
easat-11285	131	53	raa	raa	NOUN
easat-11285	131	54	.	.	PUNCT
easat-11285	132	1	this	this	DET
easat-11285	132	2	methodological	methodological	ADJ
easat-11285	132	3	approach	approach	NOUN
easat-11285	132	4	ensures	ensure	VERB
easat-11285	132	5	the	the	DET
easat-11285	132	6	validity	validity	NOUN
easat-11285	132	7	,	,	PUNCT
easat-11285	132	8	reliability	reliability	NOUN
easat-11285	132	9	,	,	PUNCT
easat-11285	132	10	and	and	CCONJ
easat-11285	132	11	suitability	suitability	NOUN
easat-11285	132	12	of	of	ADP
easat-11285	132	13	the	the	DET
easat-11285	132	14	research	research	NOUN
easat-11285	132	15	model	model	NOUN
easat-11285	132	16	within	within	ADP
easat-11285	132	17	the	the	DET
easat-11285	132	18	practical	practical	ADJ
easat-11285	132	19	context	context	NOUN
easat-11285	132	20	of	of	ADP
easat-11285	132	21	vietnamese	vietnamese	ADJ
easat-11285	132	22	enterprises	enterprise	NOUN
easat-11285	132	23	.	.	PUNCT
easat-11285	133	1	114	114	NUM
easat-11285	133	2	edelweiss	edelweiss	PROPN
easat-11285	133	3	applied	apply	VERB
easat-11285	133	4	science	science	NOUN
easat-11285	133	5	and	and	CCONJ
easat-11285	133	6	technology	technology	NOUN
easat-11285	133	7	issn	issn	PROPN
easat-11285	133	8	:	:	PUNCT
easat-11285	133	9	2576	2576	NUM
easat-11285	133	10	-	-	SYM
easat-11285	133	11	8484	8484	NUM
easat-11285	133	12	vol	vol	NOUN
easat-11285	133	13	.	.	PROPN
easat-11285	134	1	9	9	NUM
easat-11285	134	2	,	,	PUNCT
easat-11285	134	3	no	no	INTJ
easat-11285	134	4	.	.	NOUN
easat-11285	134	5	12	12	NUM
easat-11285	134	6	:	:	PUNCT
easat-11285	134	7	109	109	NUM
easat-11285	134	8	-	-	SYM
easat-11285	134	9	123	123	NUM
easat-11285	134	10	,	,	PUNCT
easat-11285	134	11	2025	2025	NUM
easat-11285	134	12	doi	doi	NOUN
easat-11285	134	13	:	:	PUNCT
easat-11285	134	14	10.55214/2576	10.55214/2576	NUM
easat-11285	134	15	-	-	SYM
easat-11285	134	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	135	1	©	©	PROPN
easat-11285	135	2	2025	2025	NUM
easat-11285	135	3	by	by	ADP
easat-11285	135	4	the	the	DET
easat-11285	135	5	author	author	NOUN
easat-11285	135	6	;	;	PUNCT
easat-11285	135	7	licensee	licensee	PROPN
easat-11285	135	8	learning	learn	VERB
easat-11285	135	9	gate	gate	NOUN
easat-11285	135	10	table	table	NOUN
easat-11285	135	11	1	1	NUM
easat-11285	135	12	.	.	PUNCT
easat-11285	136	1	summary	summary	NOUN
easat-11285	136	2	of	of	ADP
easat-11285	136	3	measurement	measurement	NOUN
easat-11285	136	4	scales	scale	NOUN
easat-11285	136	5	.	.	PUNCT
easat-11285	137	1	code	code	PROPN
easat-11285	137	2	observed	observe	VERB
easat-11285	137	3	variables	variable	NOUN
easat-11285	137	4	main	main	ADJ
easat-11285	137	5	sources	source	NOUN
easat-11285	137	6	management	management	NOUN
easat-11285	137	7	accounting	accounting	NOUN
easat-11285	137	8	competency	competency	NOUN
easat-11285	137	9	–	–	PUNCT
easat-11285	137	10	mac	mac	PROPN
easat-11285	137	11	feghali	feghali	PROPN
easat-11285	137	12	et	et	PROPN
easat-11285	137	13	al	al	PROPN
easat-11285	137	14	.	.	PUNCT
easat-11285	138	1	[	[	X
easat-11285	138	2	2	2	NUM
easat-11285	138	3	]	]	PUNCT
easat-11285	138	4	,	,	PUNCT
easat-11285	138	5	anthony	anthony	PROPN
easat-11285	138	6	and	and	CCONJ
easat-11285	138	7	govindarajan	govindarajan	VERB
easat-11285	139	1	[	[	X
easat-11285	139	2	4	4	NUM
easat-11285	139	3	]	]	PUNCT
easat-11285	139	4	,	,	PUNCT
easat-11285	139	5	and	and	CCONJ
easat-11285	139	6	nhung	nhung	NOUN
easat-11285	139	7	and	and	CCONJ
easat-11285	139	8	thuy	thuy	NOUN
easat-11285	140	1	[	[	X
easat-11285	140	2	9	9	NUM
easat-11285	140	3	]	]	X
easat-11285	140	4	mac1	mac1	NOUN
easat-11285	140	5	accountants	accountant	NOUN
easat-11285	140	6	are	be	AUX
easat-11285	140	7	capable	capable	ADJ
easat-11285	140	8	of	of	ADP
easat-11285	140	9	analyzing	analyze	VERB
easat-11285	140	10	managerial	managerial	ADJ
easat-11285	140	11	information	information	NOUN
easat-11285	140	12	.	.	PUNCT
easat-11285	141	1	mac2	mac2	PROPN
easat-11285	141	2	accountants	accountant	NOUN
easat-11285	141	3	possess	possess	VERB
easat-11285	141	4	solid	solid	ADJ
easat-11285	141	5	management	management	NOUN
easat-11285	141	6	accounting	accounting	NOUN
easat-11285	141	7	knowledge	knowledge	NOUN
easat-11285	141	8	.	.	PUNCT
easat-11285	142	1	mac3	mac3	PROPN
easat-11285	142	2	accountants	accountant	NOUN
easat-11285	142	3	are	be	AUX
easat-11285	142	4	able	able	ADJ
easat-11285	142	5	to	to	PART
easat-11285	142	6	process	process	VERB
easat-11285	142	7	data	datum	NOUN
easat-11285	142	8	for	for	ADP
easat-11285	142	9	decision	decision	NOUN
easat-11285	142	10	-	-	PUNCT
easat-11285	142	11	making	making	NOUN
easat-11285	142	12	.	.	PUNCT
easat-11285	143	1	mac4	mac4	PROPN
easat-11285	143	2	accountants	accountant	NOUN
easat-11285	143	3	have	have	VERB
easat-11285	143	4	the	the	DET
easat-11285	143	5	necessary	necessary	ADJ
easat-11285	143	6	technological	technological	ADJ
easat-11285	143	7	skills	skill	NOUN
easat-11285	143	8	.	.	PUNCT
easat-11285	144	1	mac5	mac5	PROPN
easat-11285	144	2	accountants	accountant	NOUN
easat-11285	144	3	collaborate	collaborate	VERB
easat-11285	144	4	effectively	effectively	ADV
easat-11285	144	5	with	with	ADP
easat-11285	144	6	other	other	ADJ
easat-11285	144	7	departments	department	NOUN
easat-11285	144	8	.	.	PUNCT
easat-11285	145	1	accounting	accounting	NOUN
easat-11285	145	2	information	information	NOUN
easat-11285	145	3	system	system	NOUN
easat-11285	145	4	quality	quality	NOUN
easat-11285	145	5	–	–	PUNCT
easat-11285	145	6	aisq	aisq	VERB
easat-11285	145	7	argento	argento	PROPN
easat-11285	145	8	et	et	PROPN
easat-11285	145	9	al	al	PROPN
easat-11285	145	10	.	.	PUNCT
easat-11285	146	1	[	[	X
easat-11285	146	2	1	1	NUM
easat-11285	146	3	]	]	PUNCT
easat-11285	146	4	,	,	PUNCT
easat-11285	146	5	oanh	oanh	PROPN
easat-11285	146	6	et	et	PROPN
easat-11285	146	7	al	al	PROPN
easat-11285	146	8	.	.	PUNCT
easat-11285	147	1	[	[	X
easat-11285	147	2	3	3	X
easat-11285	147	3	]	]	PUNCT
easat-11285	147	4	and	and	CCONJ
easat-11285	147	5	tho	tho	INTJ
easat-11285	147	6	and	and	CCONJ
easat-11285	147	7	huong	huong	NOUN
easat-11285	148	1	[	[	X
easat-11285	148	2	8	8	NUM
easat-11285	148	3	]	]	X
easat-11285	148	4	aisq1	aisq1	NOUN
easat-11285	148	5	the	the	DET
easat-11285	148	6	system	system	NOUN
easat-11285	148	7	provides	provide	VERB
easat-11285	148	8	accurate	accurate	ADJ
easat-11285	148	9	data	datum	NOUN
easat-11285	148	10	.	.	PUNCT
easat-11285	149	1	aisq2	aisq2	NOUN
easat-11285	150	1	the	the	DET
easat-11285	150	2	system	system	NOUN
easat-11285	150	3	provides	provide	VERB
easat-11285	150	4	timely	timely	ADJ
easat-11285	150	5	data	datum	NOUN
easat-11285	150	6	.	.	PUNCT
easat-11285	151	1	aisq3	aisq3	PROPN
easat-11285	152	1	the	the	DET
easat-11285	152	2	system	system	NOUN
easat-11285	152	3	supports	support	VERB
easat-11285	152	4	responsibility	responsibility	NOUN
easat-11285	152	5	center	center	NOUN
easat-11285	152	6	analysis	analysis	NOUN
easat-11285	152	7	.	.	PUNCT
easat-11285	153	1	aisq4	aisq4	PUNCT
easat-11285	154	1	data	datum	NOUN
easat-11285	154	2	are	be	AUX
easat-11285	154	3	integrated	integrate	VERB
easat-11285	154	4	across	across	ADP
easat-11285	154	5	departments	department	NOUN
easat-11285	154	6	.	.	PUNCT
easat-11285	155	1	aisq5	aisq5	VERB
easat-11285	156	1	the	the	DET
easat-11285	156	2	system	system	NOUN
easat-11285	156	3	supports	support	VERB
easat-11285	156	4	responsibility	responsibility	NOUN
easat-11285	156	5	reporting	reporting	NOUN
easat-11285	156	6	.	.	PUNCT
easat-11285	157	1	digital	digital	ADJ
easat-11285	157	2	transformation	transformation	NOUN
easat-11285	157	3	capability	capability	NOUN
easat-11285	157	4	–	–	PUNCT
easat-11285	157	5	dtc	dtc	VERB
easat-11285	157	6	argento	argento	PROPN
easat-11285	157	7	et	et	PROPN
easat-11285	157	8	al	al	PROPN
easat-11285	157	9	.	.	PUNCT
easat-11285	158	1	[	[	X
easat-11285	158	2	1	1	NUM
easat-11285	158	3	]	]	PUNCT
easat-11285	158	4	,	,	PUNCT
easat-11285	158	5	kraus	kraus	PROPN
easat-11285	158	6	et	et	PROPN
easat-11285	158	7	al	al	PROPN
easat-11285	158	8	.	.	PUNCT
easat-11285	159	1	[	[	X
easat-11285	159	2	5	5	NUM
easat-11285	159	3	]	]	PUNCT
easat-11285	159	4	and	and	CCONJ
easat-11285	159	5	oanh	oanh	ADP
easat-11285	159	6	et	et	PROPN
easat-11285	159	7	al	al	PROPN
easat-11285	159	8	.	.	PUNCT
easat-11285	160	1	[	[	X
easat-11285	160	2	3	3	X
easat-11285	160	3	]	]	PUNCT
easat-11285	160	4	dtc1	dtc1	VERB
easat-11285	160	5	the	the	DET
easat-11285	160	6	enterprise	enterprise	NOUN
easat-11285	160	7	effectively	effectively	ADV
easat-11285	160	8	implements	implement	VERB
easat-11285	160	9	digital	digital	ADJ
easat-11285	160	10	technologies	technology	NOUN
easat-11285	160	11	.	.	PUNCT
easat-11285	161	1	dtc2	dtc2	PROPN
easat-11285	161	2	accounting	accounting	NOUN
easat-11285	161	3	processes	process	NOUN
easat-11285	161	4	are	be	AUX
easat-11285	161	5	digitalized	digitalize	VERB
easat-11285	161	6	.	.	PUNCT
easat-11285	162	1	dtc3	dtc3	PROPN
easat-11285	162	2	data	datum	NOUN
easat-11285	162	3	are	be	AUX
easat-11285	162	4	integrated	integrate	VERB
easat-11285	162	5	in	in	ADP
easat-11285	162	6	real	real	ADJ
easat-11285	162	7	time	time	NOUN
easat-11285	162	8	.	.	PUNCT
easat-11285	163	1	dtc4	dtc4	VERB
easat-11285	163	2	the	the	DET
easat-11285	163	3	enterprise	enterprise	NOUN
easat-11285	163	4	has	have	VERB
easat-11285	163	5	a	a	DET
easat-11285	163	6	clear	clear	ADJ
easat-11285	163	7	digital	digital	ADJ
easat-11285	163	8	transformation	transformation	NOUN
easat-11285	163	9	strategy	strategy	NOUN
easat-11285	163	10	.	.	PUNCT
easat-11285	164	1	dtc5	dtc5	NOUN
easat-11285	164	2	personnel	personnel	NOUN
easat-11285	164	3	are	be	AUX
easat-11285	164	4	capable	capable	ADJ
easat-11285	164	5	of	of	ADP
easat-11285	164	6	meeting	meet	VERB
easat-11285	164	7	digital	digital	ADJ
easat-11285	164	8	transformation	transformation	NOUN
easat-11285	164	9	requirements	requirement	NOUN
easat-11285	164	10	.	.	PUNCT
easat-11285	165	1	degree	degree	NOUN
easat-11285	165	2	of	of	ADP
easat-11285	165	3	decentralization	decentralization	NOUN
easat-11285	165	4	–	–	PUNCT
easat-11285	165	5	de	de	X
easat-11285	165	6	anthony	anthony	PROPN
easat-11285	165	7	and	and	CCONJ
easat-11285	165	8	govindarajan	govindarajan	NOUN
easat-11285	166	1	[	[	X
easat-11285	166	2	4	4	NUM
easat-11285	166	3	]	]	PUNCT
easat-11285	166	4	,	,	PUNCT
easat-11285	166	5	otley	otley	NOUN
easat-11285	166	6	[	[	X
easat-11285	166	7	11	11	NUM
easat-11285	166	8	]	]	PUNCT
easat-11285	166	9	,	,	PUNCT
easat-11285	166	10	and	and	CCONJ
easat-11285	166	11	mai	mai	PROPN
easat-11285	166	12	and	and	CCONJ
easat-11285	166	13	thu	thu	PROPN
easat-11285	166	14	[	[	X
easat-11285	166	15	6	6	NUM
easat-11285	166	16	]	]	PUNCT
easat-11285	166	17	de1	de1	NOUN
easat-11285	166	18	decision	decision	NOUN
easat-11285	166	19	-	-	PUNCT
easat-11285	166	20	making	make	VERB
easat-11285	166	21	authority	authority	NOUN
easat-11285	166	22	is	be	AUX
easat-11285	166	23	clearly	clearly	ADV
easat-11285	166	24	delegated	delegate	VERB
easat-11285	166	25	.	.	PUNCT
easat-11285	167	1	de2	de2	NOUN
easat-11285	167	2	department	department	NOUN
easat-11285	167	3	managers	manager	NOUN
easat-11285	167	4	have	have	VERB
easat-11285	167	5	autonomy	autonomy	NOUN
easat-11285	167	6	in	in	ADP
easat-11285	167	7	their	their	PRON
easat-11285	167	8	functions	function	NOUN
easat-11285	167	9	.	.	PUNCT
easat-11285	168	1	de3	de3	VERB
easat-11285	168	2	responsibilities	responsibility	NOUN
easat-11285	168	3	are	be	AUX
easat-11285	168	4	clearly	clearly	ADV
easat-11285	168	5	defined	define	VERB
easat-11285	168	6	across	across	ADP
easat-11285	168	7	managerial	managerial	ADJ
easat-11285	168	8	levels	level	NOUN
easat-11285	168	9	.	.	PUNCT
easat-11285	169	1	de4	de4	NOUN
easat-11285	169	2	the	the	DET
easat-11285	169	3	enterprise	enterprise	NOUN
easat-11285	169	4	has	have	VERB
easat-11285	169	5	well	well	ADV
easat-11285	169	6	-	-	PUNCT
easat-11285	169	7	defined	define	VERB
easat-11285	169	8	responsibility	responsibility	NOUN
easat-11285	169	9	centers	center	NOUN
easat-11285	169	10	.	.	PUNCT
easat-11285	170	1	de5	de5	PROPN
easat-11285	170	2	decentralization	decentralization	NOUN
easat-11285	170	3	enhances	enhance	VERB
easat-11285	170	4	management	management	NOUN
easat-11285	170	5	effectiveness	effectiveness	NOUN
easat-11285	170	6	.	.	PUNCT
easat-11285	171	1	innovation	innovation	NOUN
easat-11285	171	2	culture	culture	NOUN
easat-11285	171	3	–	–	PUNCT
easat-11285	171	4	ic	ic	PROPN
easat-11285	171	5	argento	argento	PROPN
easat-11285	171	6	et	et	PROPN
easat-11285	171	7	al	al	PROPN
easat-11285	171	8	.	.	PUNCT
easat-11285	172	1	[	[	X
easat-11285	172	2	1	1	NUM
easat-11285	172	3	]	]	PUNCT
easat-11285	172	4	,	,	PUNCT
easat-11285	172	5	kraus	kraus	PROPN
easat-11285	172	6	et	et	PROPN
easat-11285	172	7	al	al	PROPN
easat-11285	172	8	.	.	PUNCT
easat-11285	173	1	[	[	X
easat-11285	173	2	5	5	NUM
easat-11285	173	3	]	]	PUNCT
easat-11285	173	4	and	and	CCONJ
easat-11285	173	5	nhung	nhung	NOUN
easat-11285	173	6	and	and	CCONJ
easat-11285	173	7	thuy	thuy	NOUN
easat-11285	174	1	[	[	X
easat-11285	174	2	9	9	X
easat-11285	174	3	]	]	PUNCT
easat-11285	174	4	ic1	ic1	VERB
easat-11285	174	5	the	the	DET
easat-11285	174	6	enterprise	enterprise	NOUN
easat-11285	174	7	encourages	encourage	VERB
easat-11285	174	8	innovation	innovation	NOUN
easat-11285	174	9	.	.	PUNCT
easat-11285	175	1	ic2	ic2	NOUN
easat-11285	175	2	employees	employee	NOUN
easat-11285	175	3	are	be	AUX
easat-11285	175	4	willing	willing	ADJ
easat-11285	175	5	to	to	PART
easat-11285	175	6	adopt	adopt	VERB
easat-11285	175	7	new	new	ADJ
easat-11285	175	8	technologies	technology	NOUN
easat-11285	175	9	.	.	PUNCT
easat-11285	176	1	ic3	ic3	NOUN
easat-11285	176	2	leaders	leader	NOUN
easat-11285	176	3	support	support	VERB
easat-11285	176	4	new	new	ADJ
easat-11285	176	5	ideas	idea	NOUN
easat-11285	176	6	.	.	PUNCT
easat-11285	177	1	ic4	ic4	VERB
easat-11285	177	2	the	the	DET
easat-11285	177	3	enterprise	enterprise	NOUN
easat-11285	177	4	frequently	frequently	ADV
easat-11285	177	5	improves	improve	VERB
easat-11285	177	6	and	and	CCONJ
easat-11285	177	7	redesigns	redesign	NOUN
easat-11285	177	8	processes	process	NOUN
easat-11285	177	9	.	.	PUNCT
easat-11285	178	1	ic5	ic5	VERB
easat-11285	178	2	corporate	corporate	ADJ
easat-11285	178	3	culture	culture	NOUN
easat-11285	178	4	supports	support	VERB
easat-11285	178	5	digital	digital	ADJ
easat-11285	178	6	transformation	transformation	NOUN
easat-11285	178	7	.	.	PUNCT
easat-11285	179	1	competitive	competitive	ADJ
easat-11285	179	2	pressure	pressure	NOUN
easat-11285	179	3	–	–	PUNCT
easat-11285	179	4	cp	cp	NUM
easat-11285	179	5	manita	manita	INTJ
easat-11285	179	6	et	et	PROPN
easat-11285	179	7	al	al	PROPN
easat-11285	179	8	.	.	PUNCT
easat-11285	180	1	[	[	X
easat-11285	180	2	13	13	NUM
easat-11285	180	3	]	]	PUNCT
easat-11285	180	4	and	and	CCONJ
easat-11285	180	5	hung	hang	VERB
easat-11285	180	6	and	and	CCONJ
easat-11285	180	7	tuan	tuan	PROPN
easat-11285	180	8	anh	anh	PROPN
easat-11285	181	1	[	[	X
easat-11285	181	2	10	10	NUM
easat-11285	181	3	]	]	PUNCT
easat-11285	181	4	cp1	cp1	NOUN
easat-11285	181	5	the	the	DET
easat-11285	181	6	enterprise	enterprise	NOUN
easat-11285	181	7	faces	face	VERB
easat-11285	181	8	high	high	ADJ
easat-11285	181	9	competitive	competitive	ADJ
easat-11285	181	10	pressure	pressure	NOUN
easat-11285	181	11	.	.	PUNCT
easat-11285	182	1	cp2	cp2	NOUN
easat-11285	182	2	competition	competition	NOUN
easat-11285	182	3	drives	drive	VERB
easat-11285	182	4	the	the	DET
easat-11285	182	5	improvement	improvement	NOUN
easat-11285	182	6	of	of	ADP
easat-11285	182	7	operational	operational	ADJ
easat-11285	182	8	efficiency	efficiency	NOUN
easat-11285	182	9	.	.	PUNCT
easat-11285	183	1	cp3	cp3	PROPN
easat-11285	183	2	customers	customer	NOUN
easat-11285	183	3	demand	demand	VERB
easat-11285	183	4	greater	great	ADJ
easat-11285	183	5	transparency	transparency	NOUN
easat-11285	183	6	.	.	PUNCT
easat-11285	184	1	cp4	cp4	NOUN
easat-11285	184	2	competition	competition	NOUN
easat-11285	184	3	forces	force	NOUN
easat-11285	184	4	enterprises	enterprise	NOUN
easat-11285	184	5	to	to	PART
easat-11285	184	6	adopt	adopt	VERB
easat-11285	184	7	modern	modern	ADJ
easat-11285	184	8	management	management	NOUN
easat-11285	184	9	tools	tool	NOUN
easat-11285	184	10	.	.	PUNCT
easat-11285	185	1	cp5	cp5	NOUN
easat-11285	185	2	competition	competition	NOUN
easat-11285	185	3	encourages	encourage	VERB
easat-11285	185	4	stricter	strict	ADJ
easat-11285	185	5	cost	cost	NOUN
easat-11285	185	6	control	control	NOUN
easat-11285	185	7	.	.	PUNCT
easat-11285	186	1	responsibility	responsibility	NOUN
easat-11285	186	2	accounting	account	VERB
easat-11285	186	3	adoption	adoption	NOUN
easat-11285	186	4	–	–	PUNCT
easat-11285	186	5	raa	raa	NOUN
easat-11285	186	6	anthony	anthony	PROPN
easat-11285	186	7	and	and	CCONJ
easat-11285	186	8	govindarajan	govindarajan	VERB
easat-11285	187	1	[	[	X
easat-11285	187	2	4	4	NUM
easat-11285	187	3	]	]	PUNCT
easat-11285	187	4	,	,	PUNCT
easat-11285	187	5	otley	otley	NOUN
easat-11285	187	6	[	[	X
easat-11285	187	7	11	11	NUM
easat-11285	187	8	]	]	PUNCT
easat-11285	187	9	,	,	PUNCT
easat-11285	187	10	and	and	CCONJ
easat-11285	187	11	mai	mai	PROPN
easat-11285	187	12	and	and	CCONJ
easat-11285	187	13	thu	thu	PROPN
easat-11285	187	14	[	[	X
easat-11285	187	15	6	6	NUM
easat-11285	187	16	]	]	PUNCT
easat-11285	187	17	raa1	raa1	NOUN
easat-11285	187	18	the	the	DET
easat-11285	187	19	enterprise	enterprise	NOUN
easat-11285	187	20	establishes	establish	VERB
easat-11285	187	21	responsibility	responsibility	NOUN
easat-11285	187	22	centers	center	NOUN
easat-11285	187	23	.	.	PUNCT
easat-11285	188	1	raa2	raa2	VERB
easat-11285	188	2	the	the	DET
easat-11285	188	3	enterprise	enterprise	NOUN
easat-11285	188	4	prepares	prepare	VERB
easat-11285	188	5	responsibility	responsibility	NOUN
easat-11285	188	6	reports	report	NOUN
easat-11285	188	7	periodically	periodically	ADV
easat-11285	188	8	.	.	PUNCT
easat-11285	189	1	raa3	raa3	PROPN
easat-11285	189	2	performance	performance	NOUN
easat-11285	189	3	indicators	indicator	NOUN
easat-11285	189	4	are	be	AUX
easat-11285	189	5	assigned	assign	VERB
easat-11285	189	6	according	accord	VERB
easat-11285	189	7	to	to	ADP
easat-11285	189	8	responsibility	responsibility	NOUN
easat-11285	189	9	centers	center	NOUN
easat-11285	189	10	.	.	PUNCT
easat-11285	190	1	raa4	raa4	PROPN
easat-11285	190	2	ra	ra	PROPN
easat-11285	190	3	information	information	NOUN
easat-11285	190	4	supports	support	VERB
easat-11285	190	5	managerial	managerial	ADJ
easat-11285	190	6	decision	decision	NOUN
easat-11285	190	7	-	-	PUNCT
easat-11285	190	8	making	making	NOUN
easat-11285	190	9	.	.	PUNCT
easat-11285	191	1	raa5	raa5	PROPN
easat-11285	191	2	ra	ra	PROPN
easat-11285	191	3	is	be	AUX
easat-11285	191	4	integrated	integrate	VERB
easat-11285	191	5	into	into	ADP
easat-11285	191	6	the	the	DET
easat-11285	191	7	management	management	NOUN
easat-11285	191	8	control	control	NOUN
easat-11285	191	9	system	system	NOUN
easat-11285	191	10	.	.	PUNCT
easat-11285	192	1	5	5	X
easat-11285	192	2	.	.	X
easat-11285	192	3	research	research	NOUN
easat-11285	192	4	results	result	VERB
easat-11285	192	5	5.1	5.1	NUM
easat-11285	192	6	.	.	PUNCT
easat-11285	193	1	descriptive	descriptive	ADJ
easat-11285	193	2	statistics	statistic	NOUN
easat-11285	193	3	of	of	ADP
easat-11285	193	4	the	the	DET
easat-11285	193	5	sample	sample	NOUN
easat-11285	193	6	a	a	DET
easat-11285	193	7	total	total	NOUN
easat-11285	193	8	of	of	ADP
easat-11285	193	9	400	400	NUM
easat-11285	193	10	valid	valid	ADJ
easat-11285	193	11	survey	survey	NOUN
easat-11285	193	12	responses	response	NOUN
easat-11285	193	13	were	be	AUX
easat-11285	193	14	used	use	VERB
easat-11285	193	15	for	for	ADP
easat-11285	193	16	the	the	DET
easat-11285	193	17	quantitative	quantitative	ADJ
easat-11285	193	18	analysis	analysis	NOUN
easat-11285	193	19	.	.	PUNCT
easat-11285	194	1	the	the	DET
easat-11285	194	2	sample	sample	NOUN
easat-11285	194	3	reflects	reflect	VERB
easat-11285	194	4	a	a	DET
easat-11285	194	5	relatively	relatively	ADV
easat-11285	194	6	diverse	diverse	ADJ
easat-11285	194	7	representation	representation	NOUN
easat-11285	194	8	of	of	ADP
easat-11285	194	9	vietnamese	vietnamese	ADJ
easat-11285	194	10	enterprises	enterprise	NOUN
easat-11285	194	11	applying	apply	VERB
easat-11285	194	12	ra	ra	NOUN
easat-11285	194	13	during	during	ADP
easat-11285	194	14	the	the	DET
easat-11285	194	15	digital	digital	ADJ
easat-11285	194	16	transformation	transformation	NOUN
easat-11285	194	17	period	period	NOUN
easat-11285	194	18	.	.	PUNCT
easat-11285	195	1	the	the	DET
easat-11285	195	2	characteristics	characteristic	NOUN
easat-11285	195	3	of	of	ADP
easat-11285	195	4	the	the	DET
easat-11285	195	5	sample	sample	NOUN
easat-11285	195	6	are	be	AUX
easat-11285	195	7	summarized	summarize	VERB
easat-11285	195	8	in	in	ADP
easat-11285	195	9	table	table	NOUN
easat-11285	195	10	2	2	NUM
easat-11285	195	11	.	.	SYM
easat-11285	195	12	115	115	NUM
easat-11285	195	13	edelweiss	edelweiss	PROPN
easat-11285	195	14	applied	apply	VERB
easat-11285	195	15	science	science	NOUN
easat-11285	195	16	and	and	CCONJ
easat-11285	195	17	technology	technology	NOUN
easat-11285	195	18	issn	issn	PROPN
easat-11285	195	19	:	:	PUNCT
easat-11285	195	20	2576	2576	NUM
easat-11285	195	21	-	-	SYM
easat-11285	195	22	8484	8484	NUM
easat-11285	195	23	vol	vol	NOUN
easat-11285	195	24	.	.	PROPN
easat-11285	196	1	9	9	NUM
easat-11285	196	2	,	,	PUNCT
easat-11285	196	3	no	no	INTJ
easat-11285	196	4	.	.	NOUN
easat-11285	196	5	12	12	NUM
easat-11285	196	6	:	:	PUNCT
easat-11285	196	7	109	109	NUM
easat-11285	196	8	-	-	SYM
easat-11285	196	9	123	123	NUM
easat-11285	196	10	,	,	PUNCT
easat-11285	196	11	2025	2025	NUM
easat-11285	196	12	doi	doi	NOUN
easat-11285	196	13	:	:	PUNCT
easat-11285	196	14	10.55214/2576	10.55214/2576	NUM
easat-11285	196	15	-	-	SYM
easat-11285	196	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	197	1	©	©	PROPN
easat-11285	197	2	2025	2025	NUM
easat-11285	197	3	by	by	ADP
easat-11285	197	4	the	the	DET
easat-11285	197	5	author	author	NOUN
easat-11285	197	6	;	;	PUNCT
easat-11285	197	7	licensee	licensee	PROPN
easat-11285	197	8	learning	learn	VERB
easat-11285	197	9	gate	gate	NOUN
easat-11285	197	10	table	table	NOUN
easat-11285	197	11	2	2	NUM
easat-11285	197	12	.	.	PUNCT
easat-11285	197	13	sample	sample	NOUN
easat-11285	197	14	characteristics	characteristic	NOUN
easat-11285	197	15	.	.	PUNCT
easat-11285	198	1	sample	sample	NOUN
easat-11285	198	2	characteristics	characteristic	NOUN
easat-11285	198	3	categories	category	NOUN
easat-11285	198	4	number	number	NOUN
easat-11285	198	5	of	of	ADP
easat-11285	198	6	enterprises	enterprise	NOUN
easat-11285	198	7	percentage	percentage	NOUN
easat-11285	198	8	(	(	PUNCT
easat-11285	198	9	%	%	NOUN
easat-11285	198	10	)	)	PUNCT
easat-11285	198	11	type	type	NOUN
easat-11285	198	12	of	of	ADP
easat-11285	198	13	enterprise	enterprise	NOUN
easat-11285	198	14	private	private	ADJ
easat-11285	198	15	260	260	NUM
easat-11285	198	16	65	65	NUM
easat-11285	198	17	state	state	NOUN
easat-11285	198	18	-	-	PUNCT
easat-11285	198	19	owned	own	VERB
easat-11285	198	20	80	80	NUM
easat-11285	198	21	20	20	NUM
easat-11285	198	22	fdi	fdi	NOUN
easat-11285	198	23	60	60	NUM
easat-11285	198	24	15	15	NUM
easat-11285	198	25	enterprise	enterprise	NOUN
easat-11285	198	26	size	size	NOUN
easat-11285	198	27	(	(	PUNCT
easat-11285	198	28	employees	employee	NOUN
easat-11285	198	29	)	)	PUNCT
easat-11285	198	30	<	<	X
easat-11285	198	31	50	50	NUM
easat-11285	198	32	employees	employee	NOUN
easat-11285	198	33	80	80	NUM
easat-11285	198	34	20	20	NUM
easat-11285	198	35	50–300	50–300	NUM
easat-11285	198	36	employees	employee	NOUN
easat-11285	198	37	240	240	NUM
easat-11285	198	38	60	60	NUM
easat-11285	198	39	>	>	SYM
easat-11285	198	40	300	300	NUM
easat-11285	198	41	employees	employee	NOUN
easat-11285	198	42	80	80	NUM
easat-11285	198	43	20	20	NUM
easat-11285	198	44	job	job	NOUN
easat-11285	198	45	position	position	NOUN
easat-11285	198	46	accountant	accountant	NOUN
easat-11285	198	47	180	180	NUM
easat-11285	198	48	45	45	NUM
easat-11285	198	49	chief	chief	ADJ
easat-11285	198	50	accountant	accountant	NOUN
easat-11285	198	51	100	100	NUM
easat-11285	198	52	25	25	NUM
easat-11285	198	53	finance	finance	NOUN
easat-11285	198	54	/	/	SYM
easat-11285	198	55	accounting	accounting	NOUN
easat-11285	198	56	manager	manager	NOUN
easat-11285	198	57	60	60	NUM
easat-11285	198	58	15	15	NUM
easat-11285	198	59	other	other	ADJ
easat-11285	198	60	middle	middle	ADJ
easat-11285	198	61	-	-	PUNCT
easat-11285	198	62	level	level	NOUN
easat-11285	198	63	managers	manager	NOUN
easat-11285	198	64	60	60	NUM
easat-11285	198	65	15	15	NUM
easat-11285	198	66	work	work	NOUN
easat-11285	198	67	experience	experience	NOUN
easat-11285	198	68	<	<	X
easat-11285	198	69	3	3	NUM
easat-11285	198	70	years	year	NOUN
easat-11285	198	71	60	60	NUM
easat-11285	198	72	15	15	NUM
easat-11285	198	73	3–5	3–5	NUM
easat-11285	198	74	years	year	NOUN
easat-11285	198	75	140	140	NUM
easat-11285	198	76	35	35	NUM
easat-11285	198	77	5–10	5–10	ADJ
easat-11285	198	78	years	year	NOUN
easat-11285	198	79	140	140	NUM
easat-11285	198	80	35	35	NUM
easat-11285	198	81	>	>	SYM
easat-11285	198	82	10	10	NUM
easat-11285	198	83	years	year	NOUN
easat-11285	198	84	60	60	NUM
easat-11285	198	85	15	15	NUM
easat-11285	198	86	total	total	NOUN
easat-11285	198	87	sample	sample	NOUN
easat-11285	198	88	400	400	NUM
easat-11285	198	89	100	100	NUM
easat-11285	198	90	%	%	NOUN
easat-11285	198	91	in	in	ADP
easat-11285	198	92	terms	term	NOUN
easat-11285	198	93	of	of	ADP
easat-11285	198	94	enterprise	enterprise	NOUN
easat-11285	198	95	type	type	NOUN
easat-11285	198	96	,	,	PUNCT
easat-11285	198	97	private	private	ADJ
easat-11285	198	98	enterprises	enterprise	NOUN
easat-11285	198	99	account	account	VERB
easat-11285	198	100	for	for	ADP
easat-11285	198	101	the	the	DET
easat-11285	198	102	largest	large	ADJ
easat-11285	198	103	proportion	proportion	NOUN
easat-11285	198	104	of	of	ADP
easat-11285	198	105	the	the	DET
easat-11285	198	106	sample	sample	NOUN
easat-11285	198	107	(	(	PUNCT
easat-11285	198	108	65	65	NUM
easat-11285	198	109	%	%	NOUN
easat-11285	198	110	)	)	PUNCT
easat-11285	198	111	,	,	PUNCT
easat-11285	198	112	followed	follow	VERB
easat-11285	198	113	by	by	ADP
easat-11285	198	114	state	state	NOUN
easat-11285	198	115	-	-	PUNCT
easat-11285	198	116	owned	own	VERB
easat-11285	198	117	enterprises	enterprise	NOUN
easat-11285	198	118	(	(	PUNCT
easat-11285	198	119	20	20	NUM
easat-11285	198	120	%	%	NOUN
easat-11285	198	121	)	)	PUNCT
easat-11285	198	122	and	and	CCONJ
easat-11285	198	123	foreign	foreign	ADJ
easat-11285	198	124	direct	direct	ADJ
easat-11285	198	125	investment	investment	NOUN
easat-11285	198	126	(	(	PUNCT
easat-11285	198	127	fdi	fdi	NOUN
easat-11285	198	128	)	)	PUNCT
easat-11285	198	129	firms	firm	NOUN
easat-11285	198	130	(	(	PUNCT
easat-11285	198	131	15	15	NUM
easat-11285	198	132	%	%	NOUN
easat-11285	198	133	)	)	PUNCT
easat-11285	198	134	.	.	PUNCT
easat-11285	199	1	this	this	DET
easat-11285	199	2	distribution	distribution	NOUN
easat-11285	199	3	reflects	reflect	VERB
easat-11285	199	4	the	the	DET
easat-11285	199	5	overall	overall	ADJ
easat-11285	199	6	structure	structure	NOUN
easat-11285	199	7	of	of	ADP
easat-11285	199	8	the	the	DET
easat-11285	199	9	vietnamese	vietnamese	ADJ
easat-11285	199	10	economy	economy	NOUN
easat-11285	199	11	,	,	PUNCT
easat-11285	199	12	in	in	ADP
easat-11285	199	13	which	which	PRON
easat-11285	199	14	the	the	DET
easat-11285	199	15	private	private	ADJ
easat-11285	199	16	sector	sector	NOUN
easat-11285	199	17	plays	play	VERB
easat-11285	199	18	a	a	DET
easat-11285	199	19	dominant	dominant	ADJ
easat-11285	199	20	role	role	NOUN
easat-11285	199	21	and	and	CCONJ
easat-11285	199	22	demonstrates	demonstrate	VERB
easat-11285	199	23	a	a	DET
easat-11285	199	24	strong	strong	ADJ
easat-11285	199	25	pace	pace	NOUN
easat-11285	199	26	of	of	ADP
easat-11285	199	27	digital	digital	ADJ
easat-11285	199	28	transformation	transformation	NOUN
easat-11285	199	29	in	in	ADP
easat-11285	199	30	accounting	accounting	NOUN
easat-11285	199	31	and	and	CCONJ
easat-11285	199	32	management	management	NOUN
easat-11285	199	33	activities	activity	NOUN
easat-11285	199	34	.	.	PUNCT
easat-11285	200	1	regarding	regard	VERB
easat-11285	200	2	enterprise	enterprise	NOUN
easat-11285	200	3	size	size	NOUN
easat-11285	200	4	,	,	PUNCT
easat-11285	200	5	most	most	ADV
easat-11285	200	6	surveyed	survey	VERB
easat-11285	200	7	firms	firm	NOUN
easat-11285	200	8	employ	employ	VERB
easat-11285	200	9	between	between	ADP
easat-11285	200	10	50	50	NUM
easat-11285	200	11	and	and	CCONJ
easat-11285	200	12	300	300	NUM
easat-11285	200	13	employees	employee	NOUN
easat-11285	200	14	(	(	PUNCT
easat-11285	200	15	60	60	NUM
easat-11285	200	16	%	%	NOUN
easat-11285	200	17	)	)	PUNCT
easat-11285	200	18	,	,	PUNCT
easat-11285	200	19	while	while	SCONJ
easat-11285	200	20	20	20	NUM
easat-11285	200	21	%	%	NOUN
easat-11285	200	22	have	have	AUX
easat-11285	200	23	fewer	few	ADJ
easat-11285	200	24	than	than	ADP
easat-11285	200	25	50	50	NUM
easat-11285	200	26	employees	employee	NOUN
easat-11285	200	27	and	and	CCONJ
easat-11285	200	28	another	another	DET
easat-11285	200	29	20	20	NUM
easat-11285	200	30	%	%	NOUN
easat-11285	200	31	have	have	VERB
easat-11285	200	32	more	more	ADJ
easat-11285	200	33	than	than	ADP
easat-11285	200	34	300	300	NUM
easat-11285	200	35	employees	employee	NOUN
easat-11285	200	36	.	.	PUNCT
easat-11285	201	1	this	this	PRON
easat-11285	201	2	indicates	indicate	VERB
easat-11285	201	3	that	that	SCONJ
easat-11285	201	4	the	the	DET
easat-11285	201	5	sample	sample	NOUN
easat-11285	201	6	primarily	primarily	ADV
easat-11285	201	7	consists	consist	VERB
easat-11285	201	8	of	of	ADP
easat-11285	201	9	medium	medium	ADJ
easat-11285	201	10	and	and	CCONJ
easat-11285	201	11	large	large	ADJ
easat-11285	201	12	enterprises	enterprise	NOUN
easat-11285	201	13	,	,	PUNCT
easat-11285	201	14	which	which	PRON
easat-11285	201	15	are	be	AUX
easat-11285	201	16	more	more	ADV
easat-11285	201	17	likely	likely	ADJ
easat-11285	201	18	to	to	PART
easat-11285	201	19	implement	implement	VERB
easat-11285	201	20	formal	formal	ADJ
easat-11285	201	21	management	management	NOUN
easat-11285	201	22	accounting	accounting	NOUN
easat-11285	201	23	systems	system	NOUN
easat-11285	201	24	and	and	CCONJ
easat-11285	201	25	responsibility	responsibility	NOUN
easat-11285	201	26	accounting	account	VERB
easat-11285	201	27	(	(	PUNCT
easat-11285	201	28	ra	ra	NOUN
easat-11285	201	29	)	)	PUNCT
easat-11285	201	30	mechanisms	mechanism	NOUN
easat-11285	201	31	.	.	PUNCT
easat-11285	202	1	with	with	ADP
easat-11285	202	2	respect	respect	NOUN
easat-11285	202	3	to	to	ADP
easat-11285	202	4	job	job	NOUN
easat-11285	202	5	positions	position	NOUN
easat-11285	202	6	,	,	PUNCT
easat-11285	202	7	the	the	DET
easat-11285	202	8	majority	majority	NOUN
easat-11285	202	9	of	of	ADP
easat-11285	202	10	respondents	respondent	NOUN
easat-11285	202	11	are	be	AUX
easat-11285	202	12	accountants	accountant	NOUN
easat-11285	202	13	(	(	PUNCT
easat-11285	202	14	45	45	NUM
easat-11285	202	15	%	%	NOUN
easat-11285	202	16	)	)	PUNCT
easat-11285	202	17	and	and	CCONJ
easat-11285	202	18	chief	chief	ADJ
easat-11285	202	19	accountants	accountant	NOUN
easat-11285	202	20	(	(	PUNCT
easat-11285	202	21	25	25	NUM
easat-11285	202	22	%	%	NOUN
easat-11285	202	23	)	)	PUNCT
easat-11285	202	24	,	,	PUNCT
easat-11285	202	25	followed	follow	VERB
easat-11285	202	26	by	by	ADP
easat-11285	202	27	financial	financial	ADJ
easat-11285	202	28	–	–	PUNCT
easat-11285	202	29	accounting	accounting	NOUN
easat-11285	202	30	managers	manager	NOUN
easat-11285	202	31	and	and	CCONJ
easat-11285	202	32	other	other	ADJ
easat-11285	202	33	middle	middle	ADJ
easat-11285	202	34	-	-	PUNCT
easat-11285	202	35	level	level	NOUN
easat-11285	202	36	managers	manager	NOUN
easat-11285	202	37	(	(	PUNCT
easat-11285	202	38	15	15	NUM
easat-11285	202	39	%	%	NOUN
easat-11285	202	40	each	each	PRON
easat-11285	202	41	)	)	PUNCT
easat-11285	202	42	.	.	PUNCT
easat-11285	203	1	these	these	DET
easat-11285	203	2	positions	position	NOUN
easat-11285	203	3	are	be	AUX
easat-11285	203	4	directly	directly	ADV
easat-11285	203	5	involved	involve	VERB
easat-11285	203	6	in	in	ADP
easat-11285	203	7	accounting	accounting	NOUN
easat-11285	203	8	operations	operation	NOUN
easat-11285	203	9	,	,	PUNCT
easat-11285	203	10	reporting	reporting	NOUN
easat-11285	203	11	systems	system	NOUN
easat-11285	203	12	,	,	PUNCT
easat-11285	203	13	and	and	CCONJ
easat-11285	203	14	decentralization	decentralization	NOUN
easat-11285	203	15	mechanisms	mechanism	NOUN
easat-11285	203	16	,	,	PUNCT
easat-11285	203	17	ensuring	ensure	VERB
easat-11285	203	18	high	high	ADJ
easat-11285	203	19	reliability	reliability	NOUN
easat-11285	203	20	of	of	ADP
easat-11285	203	21	the	the	DET
easat-11285	203	22	collected	collect	VERB
easat-11285	203	23	data	datum	NOUN
easat-11285	203	24	.	.	PUNCT
easat-11285	204	1	in	in	ADP
easat-11285	204	2	terms	term	NOUN
easat-11285	204	3	of	of	ADP
easat-11285	204	4	work	work	NOUN
easat-11285	204	5	experience	experience	NOUN
easat-11285	204	6	,	,	PUNCT
easat-11285	204	7	70	70	NUM
easat-11285	204	8	%	%	NOUN
easat-11285	204	9	of	of	ADP
easat-11285	204	10	respondents	respondent	NOUN
easat-11285	204	11	have	have	VERB
easat-11285	204	12	between	between	ADP
easat-11285	204	13	3	3	NUM
easat-11285	204	14	and	and	CCONJ
easat-11285	204	15	10	10	NUM
easat-11285	204	16	years	year	NOUN
easat-11285	204	17	of	of	ADP
easat-11285	204	18	experience	experience	NOUN
easat-11285	204	19	,	,	PUNCT
easat-11285	204	20	indicating	indicate	VERB
easat-11285	204	21	that	that	SCONJ
easat-11285	204	22	most	most	ADJ
easat-11285	204	23	participants	participant	NOUN
easat-11285	204	24	possess	possess	VERB
easat-11285	204	25	adequate	adequate	ADJ
easat-11285	204	26	practical	practical	ADJ
easat-11285	204	27	knowledge	knowledge	NOUN
easat-11285	204	28	to	to	PART
easat-11285	204	29	assess	assess	VERB
easat-11285	204	30	the	the	DET
easat-11285	204	31	extent	extent	NOUN
easat-11285	204	32	of	of	ADP
easat-11285	204	33	ra	ra	PROPN
easat-11285	204	34	adoption	adoption	NOUN
easat-11285	204	35	and	and	CCONJ
easat-11285	204	36	its	its	PRON
easat-11285	204	37	influencing	influence	VERB
easat-11285	204	38	factors	factor	NOUN
easat-11285	204	39	.	.	PUNCT
easat-11285	205	1	overall	overall	ADV
easat-11285	205	2	,	,	PUNCT
easat-11285	205	3	the	the	DET
easat-11285	205	4	sample	sample	NOUN
easat-11285	205	5	structure	structure	NOUN
easat-11285	205	6	is	be	AUX
easat-11285	205	7	appropriate	appropriate	ADJ
easat-11285	205	8	and	and	CCONJ
easat-11285	205	9	representative	representative	NOUN
easat-11285	205	10	,	,	PUNCT
easat-11285	205	11	providing	provide	VERB
easat-11285	205	12	a	a	DET
easat-11285	205	13	reliable	reliable	ADJ
easat-11285	205	14	foundation	foundation	NOUN
easat-11285	205	15	for	for	ADP
easat-11285	205	16	subsequent	subsequent	ADJ
easat-11285	205	17	quantitative	quantitative	ADJ
easat-11285	205	18	analyses	analysis	NOUN
easat-11285	205	19	in	in	ADP
easat-11285	205	20	the	the	DET
easat-11285	205	21	context	context	NOUN
easat-11285	205	22	of	of	ADP
easat-11285	205	23	vietnamese	vietnamese	ADJ
easat-11285	205	24	enterprises	enterprise	NOUN
easat-11285	205	25	accelerating	accelerate	VERB
easat-11285	205	26	digital	digital	ADJ
easat-11285	205	27	transformation	transformation	NOUN
easat-11285	205	28	in	in	ADP
easat-11285	205	29	management	management	NOUN
easat-11285	205	30	and	and	CCONJ
easat-11285	205	31	accounting	accounting	NOUN
easat-11285	205	32	.	.	PUNCT
easat-11285	206	1	5.2	5.2	NUM
easat-11285	206	2	.	.	PUNCT
easat-11285	207	1	reliability	reliability	NOUN
easat-11285	207	2	analysis	analysis	NOUN
easat-11285	207	3	the	the	DET
easat-11285	207	4	study	study	NOUN
easat-11285	207	5	employed	employ	VERB
easat-11285	207	6	cronbach	cronbach	PROPN
easat-11285	207	7	’s	’s	PART
easat-11285	207	8	alpha	alpha	NOUN
easat-11285	207	9	to	to	PART
easat-11285	207	10	assess	assess	VERB
easat-11285	207	11	the	the	DET
easat-11285	207	12	reliability	reliability	NOUN
easat-11285	207	13	and	and	CCONJ
easat-11285	207	14	internal	internal	ADJ
easat-11285	207	15	consistency	consistency	NOUN
easat-11285	207	16	of	of	ADP
easat-11285	207	17	the	the	DET
easat-11285	207	18	measurement	measurement	NOUN
easat-11285	207	19	scales	scale	NOUN
easat-11285	207	20	.	.	PUNCT
easat-11285	208	1	according	accord	VERB
easat-11285	208	2	to	to	ADP
easat-11285	208	3	hair	hair	NOUN
easat-11285	208	4	et	et	PROPN
easat-11285	208	5	al	al	PROPN
easat-11285	208	6	.	.	PUNCT
easat-11285	209	1	[	[	X
easat-11285	209	2	15	15	NUM
easat-11285	209	3	]	]	X
easat-11285	209	4	,	,	PUNCT
easat-11285	209	5	a	a	DET
easat-11285	209	6	scale	scale	NOUN
easat-11285	209	7	is	be	AUX
easat-11285	209	8	considered	consider	VERB
easat-11285	209	9	reliable	reliable	ADJ
easat-11285	209	10	when	when	SCONJ
easat-11285	209	11	its	its	PRON
easat-11285	209	12	cronbach	cronbach	NOUN
easat-11285	209	13	’s	’s	PART
easat-11285	209	14	alpha	alpha	ADJ
easat-11285	209	15	coefficient	coefficient	NOUN
easat-11285	209	16	is	be	AUX
easat-11285	209	17	≥	≥	NUM
easat-11285	209	18	0.7	0.7	NUM
easat-11285	209	19	,	,	PUNCT
easat-11285	209	20	and	and	CCONJ
easat-11285	209	21	each	each	DET
easat-11285	209	22	observed	observe	VERB
easat-11285	209	23	variable	variable	NOUN
easat-11285	209	24	has	have	VERB
easat-11285	209	25	a	a	DET
easat-11285	209	26	corrected	correct	VERB
easat-11285	209	27	item	item	NOUN
easat-11285	209	28	–	–	PUNCT
easat-11285	209	29	total	total	ADJ
easat-11285	209	30	correlation	correlation	NOUN
easat-11285	209	31	≥	≥	NUM
easat-11285	209	32	0.3	0.3	NUM
easat-11285	209	33	.	.	PUNCT
easat-11285	210	1	the	the	DET
easat-11285	210	2	results	result	NOUN
easat-11285	210	3	of	of	ADP
easat-11285	210	4	the	the	DET
easat-11285	210	5	reliability	reliability	NOUN
easat-11285	210	6	analysis	analysis	NOUN
easat-11285	210	7	for	for	ADP
easat-11285	210	8	all	all	DET
easat-11285	210	9	factors	factor	NOUN
easat-11285	210	10	and	and	CCONJ
easat-11285	210	11	their	their	PRON
easat-11285	210	12	corresponding	corresponding	ADJ
easat-11285	210	13	observed	observed	ADJ
easat-11285	210	14	variables	variable	NOUN
easat-11285	210	15	are	be	AUX
easat-11285	210	16	presented	present	VERB
easat-11285	210	17	in	in	ADP
easat-11285	210	18	table	table	NOUN
easat-11285	210	19	3	3	NUM
easat-11285	210	20	.	.	SYM
easat-11285	210	21	116	116	NUM
easat-11285	210	22	edelweiss	edelweiss	PROPN
easat-11285	210	23	applied	apply	VERB
easat-11285	210	24	science	science	NOUN
easat-11285	210	25	and	and	CCONJ
easat-11285	210	26	technology	technology	NOUN
easat-11285	210	27	issn	issn	PROPN
easat-11285	210	28	:	:	PUNCT
easat-11285	210	29	2576	2576	NUM
easat-11285	210	30	-	-	SYM
easat-11285	210	31	8484	8484	NUM
easat-11285	210	32	vol	vol	NOUN
easat-11285	210	33	.	.	PROPN
easat-11285	211	1	9	9	NUM
easat-11285	211	2	,	,	PUNCT
easat-11285	211	3	no	no	INTJ
easat-11285	211	4	.	.	NOUN
easat-11285	211	5	12	12	NUM
easat-11285	211	6	:	:	PUNCT
easat-11285	211	7	109	109	NUM
easat-11285	211	8	-	-	SYM
easat-11285	211	9	123	123	NUM
easat-11285	211	10	,	,	PUNCT
easat-11285	211	11	2025	2025	NUM
easat-11285	211	12	doi	doi	NOUN
easat-11285	211	13	:	:	PUNCT
easat-11285	211	14	10.55214/2576	10.55214/2576	NUM
easat-11285	211	15	-	-	SYM
easat-11285	211	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	212	1	©	©	PROPN
easat-11285	212	2	2025	2025	NUM
easat-11285	212	3	by	by	ADP
easat-11285	212	4	the	the	DET
easat-11285	212	5	author	author	NOUN
easat-11285	212	6	;	;	PUNCT
easat-11285	213	1	licensee	licensee	PROPN
easat-11285	213	2	learning	learn	VERB
easat-11285	213	3	gate	gate	NOUN
easat-11285	213	4	table	table	NOUN
easat-11285	213	5	3	3	NUM
easat-11285	213	6	.	.	PUNCT
easat-11285	213	7	results	result	NOUN
easat-11285	213	8	of	of	ADP
easat-11285	213	9	reliability	reliability	NOUN
easat-11285	213	10	analysis	analysis	NOUN
easat-11285	213	11	for	for	ADP
easat-11285	213	12	factors	factor	NOUN
easat-11285	213	13	and	and	CCONJ
easat-11285	213	14	observed	observed	ADJ
easat-11285	213	15	variables	variable	NOUN
easat-11285	213	16	.	.	PUNCT
easat-11285	214	1	variable	variable	ADJ
easat-11285	214	2	observation	observation	NOUN
easat-11285	214	3	corrected	correct	VERB
easat-11285	214	4	item	item	NOUN
easat-11285	214	5	-	-	PUNCT
easat-11285	214	6	total	total	NOUN
easat-11285	214	7	correlation	correlation	NOUN
easat-11285	214	8	cronbach	cronbach	NOUN
easat-11285	214	9	's	's	PART
easat-11285	214	10	alpha	alpha	NOUN
easat-11285	214	11	if	if	SCONJ
easat-11285	214	12	item	item	NOUN
easat-11285	214	13	deleted	delete	VERB
easat-11285	214	14	variable	variable	ADJ
easat-11285	214	15	observation	observation	NOUN
easat-11285	214	16	corrected	correct	VERB
easat-11285	214	17	item	item	NOUN
easat-11285	214	18	-	-	PUNCT
easat-11285	214	19	total	total	NOUN
easat-11285	214	20	correlation	correlation	NOUN
easat-11285	214	21	cronbach	cronbach	NOUN
easat-11285	214	22	's	's	PART
easat-11285	214	23	alpha	alpha	NOUN
easat-11285	214	24	if	if	SCONJ
easat-11285	214	25	item	item	NOUN
easat-11285	214	26	deleted	delete	VERB
easat-11285	214	27	management	management	NOUN
easat-11285	214	28	accounting	accounting	NOUN
easat-11285	214	29	competency	competency	PROPN
easat-11285	214	30	cronbach	cronbach	NOUN
easat-11285	214	31	’s	’s	PART
easat-11285	214	32	alpha	alpha	NOUN
easat-11285	214	33	=	=	NOUN
easat-11285	214	34	0.934	0.934	NUM
easat-11285	214	35	degree	degree	NOUN
easat-11285	214	36	of	of	ADP
easat-11285	214	37	decentralization	decentralization	NOUN
easat-11285	214	38	cronbach	cronbach	VERB
easat-11285	214	39	’s	’s	PART
easat-11285	214	40	alpha	alpha	NOUN
easat-11285	214	41	=	=	SYM
easat-11285	214	42	0.938	0.938	NUM
easat-11285	214	43	mac1	mac1	VERB
easat-11285	214	44	0.796	0.796	NUM
easat-11285	214	45	0.924	0.924	NUM
easat-11285	214	46	de1	de1	NOUN
easat-11285	214	47	0.817	0.817	NUM
easat-11285	214	48	0.926	0.926	NUM
easat-11285	214	49	mac2	mac2	NOUN
easat-11285	214	50	0.815	0.815	NUM
easat-11285	214	51	0.921	0.921	NUM
easat-11285	214	52	de2	de2	NOUN
easat-11285	214	53	0.847	0.847	NUM
easat-11285	214	54	0.921	0.921	NUM
easat-11285	214	55	mac3	mac3	NOUN
easat-11285	214	56	0.830	0.830	NUM
easat-11285	214	57	0.917	0.917	NUM
easat-11285	214	58	de3	de3	VERB
easat-11285	214	59	0.819	0.819	NUM
easat-11285	214	60	0.926	0.926	NUM
easat-11285	214	61	mac4	mac4	NOUN
easat-11285	214	62	0.855	0.855	NUM
easat-11285	214	63	0.912	0.912	NUM
easat-11285	214	64	de4	de4	NOUN
easat-11285	214	65	0.832	0.832	NUM
easat-11285	214	66	0.924	0.924	NUM
easat-11285	214	67	mac5	mac5	PROPN
easat-11285	214	68	0.832	0.832	NUM
easat-11285	214	69	0.917	0.917	NUM
easat-11285	214	70	de5	de5	VERB
easat-11285	214	71	0.856	0.856	NUM
easat-11285	214	72	0.920	0.920	NUM
easat-11285	214	73	accounting	accounting	NOUN
easat-11285	214	74	information	information	NOUN
easat-11285	214	75	system	system	NOUN
easat-11285	214	76	quality	quality	NOUN
easat-11285	214	77	cronbach	cronbach	NOUN
easat-11285	214	78	’s	’s	PART
easat-11285	214	79	alpha	alpha	NOUN
easat-11285	214	80	=	=	NOUN
easat-11285	214	81	0.932	0.932	NUM
easat-11285	214	82	innovation	innovation	NOUN
easat-11285	214	83	culture	culture	NOUN
easat-11285	214	84	cronbach	cronbach	NOUN
easat-11285	214	85	’s	’s	PART
easat-11285	214	86	alpha	alpha	NOUN
easat-11285	214	87	=	=	NOUN
easat-11285	214	88	0.945	0.945	NUM
easat-11285	214	89	aisq1	aisq1	NOUN
easat-11285	214	90	0.809	0.809	NUM
easat-11285	214	91	0.920	0.920	NUM
easat-11285	214	92	ic1	ic1	VERB
easat-11285	215	1	0.839	0.839	NUM
easat-11285	215	2	0.934	0.934	NUM
easat-11285	215	3	aisq2	aisq2	NOUN
easat-11285	215	4	0.843	0.843	NUM
easat-11285	215	5	0.913	0.913	NUM
easat-11285	215	6	ic2	ic2	NOUN
easat-11285	215	7	0.830	0.830	NUM
easat-11285	215	8	0.936	0.936	NUM
easat-11285	215	9	aisq3	aisq3	NOUN
easat-11285	215	10	0.820	0.820	NUM
easat-11285	215	11	0.917	0.917	NUM
easat-11285	215	12	ic3	ic3	NOUN
easat-11285	215	13	0.861	0.861	NUM
easat-11285	215	14	0.930	0.930	NUM
easat-11285	215	15	aisq4	aisq4	NOUN
easat-11285	215	16	0.816	0.816	NUM
easat-11285	215	17	0.917	0.917	NUM
easat-11285	215	18	ic4	ic4	NOUN
easat-11285	215	19	0.875	0.875	NUM
easat-11285	215	20	0.928	0.928	NUM
easat-11285	215	21	aisq5	aisq5	NOUN
easat-11285	215	22	0.823	0.823	NUM
easat-11285	215	23	0.916	0.916	NUM
easat-11285	215	24	ic5	ic5	VERB
easat-11285	215	25	0.847	0.847	NUM
easat-11285	215	26	0.933	0.933	NUM
easat-11285	215	27	digital	digital	ADJ
easat-11285	215	28	transformation	transformation	NOUN
easat-11285	215	29	capability	capability	NOUN
easat-11285	215	30	cronbach	cronbach	NOUN
easat-11285	215	31	’s	’s	PART
easat-11285	215	32	alpha	alpha	NOUN
easat-11285	215	33	=	=	NOUN
easat-11285	215	34	0.941	0.941	NUM
easat-11285	215	35	competitive	competitive	ADJ
easat-11285	215	36	pressure	pressure	NOUN
easat-11285	215	37	cronbach	cronbach	NOUN
easat-11285	215	38	’s	’s	PART
easat-11285	215	39	alpha	alpha	NOUN
easat-11285	215	40	=	=	NOUN
easat-11285	215	41	0.939	0.939	NUM
easat-11285	215	42	dtc1	dtc1	VERB
easat-11285	215	43	0.832	0.832	NUM
easat-11285	215	44	0.929	0.929	NUM
easat-11285	215	45	cp1	cp1	PROPN
easat-11285	215	46	0.845	0.845	NUM
easat-11285	215	47	0.922	0.922	NUM
easat-11285	215	48	dtc2	dtc2	PROPN
easat-11285	215	49	0.833	0.833	NUM
easat-11285	215	50	0.929	0.929	NUM
easat-11285	215	51	cp2	cp2	NOUN
easat-11285	215	52	0.839	0.839	NUM
easat-11285	215	53	0.924	0.924	NUM
easat-11285	216	1	dtc3	dtc3	PROPN
easat-11285	217	1	0.835	0.835	NUM
easat-11285	217	2	0.929	0.929	NUM
easat-11285	217	3	cp3	cp3	NOUN
easat-11285	217	4	0.819	0.819	NUM
easat-11285	217	5	0.927	0.927	NUM
easat-11285	217	6	dtc4	dtc4	PROPN
easat-11285	217	7	0.858	0.858	NUM
easat-11285	217	8	0.925	0.925	NUM
easat-11285	217	9	cp4	cp4	NOUN
easat-11285	217	10	0.829	0.829	NUM
easat-11285	217	11	0.925	0.925	NUM
easat-11285	217	12	dtc5	dtc5	NOUN
easat-11285	217	13	0.849	0.849	NUM
easat-11285	217	14	0.926	0.926	NUM
easat-11285	217	15	cp5	cp5	NOUN
easat-11285	217	16	0.848	0.848	NUM
easat-11285	217	17	0.923	0.923	NUM
easat-11285	217	18	responsibility	responsibility	NOUN
easat-11285	217	19	accounting	account	VERB
easat-11285	217	20	adoption	adoption	NOUN
easat-11285	217	21	(	(	PUNCT
easat-11285	217	22	cronbach	cronbach	VERB
easat-11285	217	23	’s	’s	PART
easat-11285	217	24	alpha	alpha	NOUN
easat-11285	217	25	=	=	NOUN
easat-11285	217	26	0.935	0.935	NUM
easat-11285	217	27	)	)	PUNCT
easat-11285	217	28	raa1	raa1	NOUN
easat-11285	217	29	0.846	0.846	NUM
easat-11285	217	30	0.917	0.917	NUM
easat-11285	217	31	raa4	raa4	NOUN
easat-11285	217	32	0.826	0.826	NUM
easat-11285	217	33	0.921	0.921	NUM
easat-11285	217	34	raa2	raa2	NOUN
easat-11285	217	35	0.799	0.799	NUM
easat-11285	217	36	0.926	0.926	NUM
easat-11285	217	37	raa5	raa5	NOUN
easat-11285	217	38	0.848	0.848	NUM
easat-11285	217	39	0.917	0.917	NUM
easat-11285	217	40	raa3	raa3	VERB
easat-11285	217	41	0.827	0.827	NUM
easat-11285	217	42	0.921	0.921	NUM
easat-11285	217	43	the	the	DET
easat-11285	217	44	reliability	reliability	NOUN
easat-11285	217	45	analysis	analysis	NOUN
easat-11285	217	46	conducted	conduct	VERB
easat-11285	217	47	on	on	ADP
easat-11285	217	48	400	400	NUM
easat-11285	217	49	valid	valid	ADJ
easat-11285	217	50	observations	observation	NOUN
easat-11285	217	51	shows	show	VERB
easat-11285	217	52	that	that	SCONJ
easat-11285	217	53	all	all	DET
easat-11285	217	54	measurement	measurement	NOUN
easat-11285	217	55	scales	scale	NOUN
easat-11285	217	56	achieved	achieve	VERB
easat-11285	217	57	high	high	ADJ
easat-11285	217	58	reliability	reliability	NOUN
easat-11285	217	59	.	.	PUNCT
easat-11285	218	1	specifically	specifically	ADV
easat-11285	218	2	,	,	PUNCT
easat-11285	218	3	the	the	DET
easat-11285	218	4	cronbach	cronbach	NOUN
easat-11285	218	5	’s	’s	PART
easat-11285	218	6	alpha	alpha	ADJ
easat-11285	218	7	coefficients	coefficient	NOUN
easat-11285	218	8	of	of	ADP
easat-11285	218	9	the	the	DET
easat-11285	218	10	seven	seven	NUM
easat-11285	218	11	scales	scale	NOUN
easat-11285	218	12	range	range	VERB
easat-11285	218	13	from	from	ADP
easat-11285	218	14	0.932	0.932	NUM
easat-11285	218	15	to	to	ADP
easat-11285	218	16	0.945	0.945	NUM
easat-11285	218	17	,	,	PUNCT
easat-11285	218	18	indicating	indicate	VERB
easat-11285	218	19	strong	strong	ADJ
easat-11285	218	20	internal	internal	ADJ
easat-11285	218	21	consistency	consistency	NOUN
easat-11285	218	22	among	among	ADP
easat-11285	218	23	the	the	DET
easat-11285	218	24	observed	observed	ADJ
easat-11285	218	25	variables	variable	NOUN
easat-11285	218	26	within	within	ADP
easat-11285	218	27	each	each	DET
easat-11285	218	28	construct	construct	NOUN
easat-11285	218	29	.	.	PUNCT
easat-11285	219	1	in	in	ADP
easat-11285	219	2	addition	addition	NOUN
easat-11285	219	3	,	,	PUNCT
easat-11285	219	4	the	the	DET
easat-11285	219	5	corrected	correct	VERB
easat-11285	219	6	item	item	NOUN
easat-11285	219	7	–	–	PUNCT
easat-11285	219	8	total	total	ADJ
easat-11285	219	9	correlation	correlation	NOUN
easat-11285	219	10	values	value	NOUN
easat-11285	219	11	of	of	ADP
easat-11285	219	12	all	all	DET
easat-11285	219	13	observed	observed	ADJ
easat-11285	219	14	variables	variable	NOUN
easat-11285	219	15	exceeded	exceed	VERB
easat-11285	219	16	the	the	DET
easat-11285	219	17	threshold	threshold	NOUN
easat-11285	219	18	of	of	ADP
easat-11285	219	19	0.3	0.3	NUM
easat-11285	219	20	,	,	PUNCT
easat-11285	219	21	demonstrating	demonstrate	VERB
easat-11285	219	22	that	that	SCONJ
easat-11285	219	23	none	none	NOUN
easat-11285	219	24	of	of	ADP
easat-11285	219	25	the	the	DET
easat-11285	219	26	items	item	NOUN
easat-11285	219	27	needed	need	VERB
easat-11285	219	28	to	to	PART
easat-11285	219	29	be	be	AUX
easat-11285	219	30	removed	remove	VERB
easat-11285	219	31	from	from	ADP
easat-11285	219	32	the	the	DET
easat-11285	219	33	model	model	NOUN
easat-11285	219	34	and	and	CCONJ
easat-11285	219	35	that	that	SCONJ
easat-11285	219	36	each	each	DET
easat-11285	219	37	scale	scale	NOUN
easat-11285	219	38	exhibits	exhibit	VERB
easat-11285	219	39	high	high	ADJ
easat-11285	219	40	inter	inter	ADJ
easat-11285	219	41	-	-	ADJ
easat-11285	219	42	item	item	ADJ
easat-11285	219	43	correlation	correlation	NOUN
easat-11285	219	44	.	.	PUNCT
easat-11285	220	1	overall	overall	ADV
easat-11285	220	2	,	,	PUNCT
easat-11285	220	3	the	the	DET
easat-11285	220	4	cronbach	cronbach	NOUN
easat-11285	220	5	’s	’s	PART
easat-11285	220	6	alpha	alpha	NOUN
easat-11285	220	7	results	result	NOUN
easat-11285	220	8	confirm	confirm	VERB
easat-11285	220	9	that	that	SCONJ
easat-11285	220	10	all	all	DET
easat-11285	220	11	measurement	measurement	NOUN
easat-11285	220	12	scales	scale	VERB
easat-11285	220	13	in	in	ADP
easat-11285	220	14	the	the	DET
easat-11285	220	15	model	model	NOUN
easat-11285	220	16	possess	possess	VERB
easat-11285	220	17	high	high	ADJ
easat-11285	220	18	reliability	reliability	NOUN
easat-11285	220	19	and	and	CCONJ
easat-11285	220	20	are	be	AUX
easat-11285	220	21	fully	fully	ADV
easat-11285	220	22	appropriate	appropriate	ADJ
easat-11285	220	23	for	for	ADP
easat-11285	220	24	subsequent	subsequent	ADJ
easat-11285	220	25	efa	efa	PROPN
easat-11285	220	26	and	and	CCONJ
easat-11285	220	27	regression	regression	VERB
easat-11285	220	28	analysis	analysis	NOUN
easat-11285	220	29	.	.	PUNCT
easat-11285	221	1	5.3	5.3	NUM
easat-11285	221	2	.	.	PUNCT
easat-11285	221	3	exploratory	exploratory	ADJ
easat-11285	221	4	factor	factor	NOUN
easat-11285	221	5	analysis	analysis	NOUN
easat-11285	221	6	(	(	PUNCT
easat-11285	221	7	efa	efa	PROPN
easat-11285	221	8	)	)	PUNCT
easat-11285	221	9	exploratory	exploratory	ADJ
easat-11285	221	10	factor	factor	NOUN
easat-11285	221	11	analysis	analysis	NOUN
easat-11285	221	12	was	be	AUX
easat-11285	221	13	conducted	conduct	VERB
easat-11285	221	14	on	on	ADP
easat-11285	221	15	30	30	NUM
easat-11285	221	16	observed	observed	ADJ
easat-11285	221	17	variables	variable	NOUN
easat-11285	221	18	to	to	PART
easat-11285	221	19	identify	identify	VERB
easat-11285	221	20	the	the	DET
easat-11285	221	21	underlying	underlying	ADJ
easat-11285	221	22	factor	factor	NOUN
easat-11285	221	23	structure	structure	NOUN
easat-11285	221	24	.	.	PUNCT
easat-11285	222	1	the	the	DET
easat-11285	222	2	kmo	kmo	PROPN
easat-11285	222	3	value	value	NOUN
easat-11285	222	4	is	be	AUX
easat-11285	222	5	0.892	0.892	NUM
easat-11285	222	6	,	,	PUNCT
easat-11285	222	7	which	which	PRON
easat-11285	222	8	is	be	AUX
easat-11285	222	9	greater	great	ADJ
easat-11285	222	10	than	than	ADP
easat-11285	222	11	the	the	DET
easat-11285	222	12	acceptable	acceptable	ADJ
easat-11285	222	13	threshold	threshold	NOUN
easat-11285	222	14	of	of	ADP
easat-11285	222	15	0.5	0.5	NUM
easat-11285	222	16	,	,	PUNCT
easat-11285	222	17	indicating	indicate	VERB
easat-11285	222	18	that	that	SCONJ
easat-11285	222	19	the	the	DET
easat-11285	222	20	dataset	dataset	NOUN
easat-11285	222	21	is	be	AUX
easat-11285	222	22	highly	highly	ADV
easat-11285	222	23	suitable	suitable	ADJ
easat-11285	222	24	for	for	ADP
easat-11285	222	25	factor	factor	NOUN
easat-11285	222	26	analysis	analysis	NOUN
easat-11285	222	27	.	.	PUNCT
easat-11285	223	1	bartlett	bartlett	PROPN
easat-11285	223	2	’s	’s	PART
easat-11285	223	3	test	test	NOUN
easat-11285	223	4	of	of	ADP
easat-11285	223	5	sphericity	sphericity	NOUN
easat-11285	223	6	yields	yield	VERB
easat-11285	223	7	a	a	DET
easat-11285	223	8	chisquare	chisquare	NOUN
easat-11285	223	9	value	value	NOUN
easat-11285	223	10	of	of	ADP
easat-11285	223	11	10268.421	10268.421	NUM
easat-11285	223	12	with	with	ADP
easat-11285	223	13	sig	sig	NOUN
easat-11285	223	14	.	.	PUNCT
easat-11285	224	1	=	=	NOUN
easat-11285	224	2	0.000	0.000	NUM
easat-11285	224	3	,	,	PUNCT
easat-11285	224	4	demonstrating	demonstrate	VERB
easat-11285	224	5	that	that	SCONJ
easat-11285	224	6	the	the	DET
easat-11285	224	7	observed	observed	ADJ
easat-11285	224	8	variables	variable	NOUN
easat-11285	224	9	are	be	AUX
easat-11285	224	10	correlated	correlate	VERB
easat-11285	224	11	in	in	ADP
easat-11285	224	12	the	the	DET
easat-11285	224	13	population	population	NOUN
easat-11285	224	14	and	and	CCONJ
easat-11285	224	15	meet	meet	VERB
easat-11285	224	16	the	the	DET
easat-11285	224	17	requirements	requirement	NOUN
easat-11285	224	18	for	for	ADP
easat-11285	224	19	efa	efa	PROPN
easat-11285	224	20	.	.	PUNCT
easat-11285	225	1	the	the	DET
easat-11285	225	2	total	total	ADJ
easat-11285	225	3	variance	variance	NOUN
easat-11285	225	4	explained	explain	VERB
easat-11285	225	5	table	table	NOUN
easat-11285	225	6	shows	show	VERB
easat-11285	225	7	that	that	SCONJ
easat-11285	225	8	six	six	NUM
easat-11285	225	9	factors	factor	NOUN
easat-11285	225	10	were	be	AUX
easat-11285	225	11	extracted	extract	VERB
easat-11285	225	12	with	with	ADP
easat-11285	225	13	eigenvalues	eigenvalue	NOUN
easat-11285	225	14	greater	great	ADJ
easat-11285	225	15	than	than	ADP
easat-11285	225	16	1	1	NUM
easat-11285	225	17	,	,	PUNCT
easat-11285	225	18	corresponding	correspond	VERB
easat-11285	225	19	to	to	ADP
easat-11285	225	20	the	the	DET
easat-11285	225	21	independent	independent	ADJ
easat-11285	225	22	variable	variable	ADJ
easat-11285	225	23	groups	group	NOUN
easat-11285	225	24	in	in	ADP
easat-11285	225	25	the	the	DET
easat-11285	225	26	research	research	NOUN
easat-11285	225	27	model	model	NOUN
easat-11285	225	28	.	.	PUNCT
easat-11285	226	1	the	the	DET
easat-11285	226	2	total	total	ADJ
easat-11285	226	3	variance	variance	NOUN
easat-11285	226	4	explained	explain	VERB
easat-11285	226	5	is	be	AUX
easat-11285	226	6	80.572	80.572	NUM
easat-11285	226	7	%	%	NOUN
easat-11285	226	8	,	,	PUNCT
easat-11285	226	9	which	which	PRON
easat-11285	226	10	is	be	AUX
easat-11285	226	11	significantly	significantly	ADV
easat-11285	226	12	higher	high	ADJ
easat-11285	226	13	than	than	ADP
easat-11285	226	14	the	the	DET
easat-11285	226	15	50	50	NUM
easat-11285	226	16	%	%	NOUN
easat-11285	226	17	minimum	minimum	ADJ
easat-11285	226	18	threshold	threshold	NOUN
easat-11285	226	19	,	,	PUNCT
easat-11285	226	20	indicating	indicate	VERB
easat-11285	226	21	that	that	SCONJ
easat-11285	226	22	the	the	DET
easat-11285	226	23	six	six	NUM
easat-11285	226	24	extracted	extract	VERB
easat-11285	226	25	factors	factor	NOUN
easat-11285	226	26	account	account	VERB
easat-11285	226	27	for	for	ADP
easat-11285	226	28	more	more	ADJ
easat-11285	226	29	than	than	ADP
easat-11285	226	30	80	80	NUM
easat-11285	226	31	%	%	NOUN
easat-11285	226	32	of	of	ADP
easat-11285	226	33	the	the	DET
easat-11285	226	34	variance	variance	NOUN
easat-11285	226	35	in	in	ADP
easat-11285	226	36	the	the	DET
easat-11285	226	37	data	datum	NOUN
easat-11285	226	38	.	.	PUNCT
easat-11285	227	1	the	the	DET
easat-11285	227	2	extraction	extraction	NOUN
easat-11285	227	3	stops	stop	VERB
easat-11285	227	4	at	at	ADP
easat-11285	227	5	the	the	DET
easat-11285	227	6	sixth	sixth	ADJ
easat-11285	227	7	factor	factor	NOUN
easat-11285	227	8	,	,	PUNCT
easat-11285	227	9	with	with	ADP
easat-11285	227	10	an	an	DET
easat-11285	227	11	eigenvalue	eigenvalue	NOUN
easat-11285	227	12	of	of	ADP
easat-11285	227	13	3.310	3.310	NUM
easat-11285	227	14	,	,	PUNCT
easat-11285	227	15	confirming	confirm	VERB
easat-11285	227	16	that	that	SCONJ
easat-11285	227	17	the	the	DET
easat-11285	227	18	observed	observed	ADJ
easat-11285	227	19	variables	variable	NOUN
easat-11285	227	20	converge	converge	VERB
easat-11285	227	21	into	into	ADP
easat-11285	227	22	six	six	NUM
easat-11285	227	23	distinct	distinct	ADJ
easat-11285	227	24	factor	factor	NOUN
easat-11285	227	25	groups	group	NOUN
easat-11285	227	26	.	.	PUNCT
easat-11285	228	1	117	117	NUM
easat-11285	228	2	edelweiss	edelweiss	PROPN
easat-11285	228	3	applied	apply	VERB
easat-11285	228	4	science	science	NOUN
easat-11285	228	5	and	and	CCONJ
easat-11285	228	6	technology	technology	NOUN
easat-11285	228	7	issn	issn	PROPN
easat-11285	228	8	:	:	PUNCT
easat-11285	228	9	2576	2576	NUM
easat-11285	228	10	-	-	SYM
easat-11285	228	11	8484	8484	NUM
easat-11285	228	12	vol	vol	NOUN
easat-11285	228	13	.	.	PROPN
easat-11285	229	1	9	9	NUM
easat-11285	229	2	,	,	PUNCT
easat-11285	229	3	no	no	INTJ
easat-11285	229	4	.	.	NOUN
easat-11285	229	5	12	12	NUM
easat-11285	229	6	:	:	PUNCT
easat-11285	229	7	109	109	NUM
easat-11285	229	8	-	-	SYM
easat-11285	229	9	123	123	NUM
easat-11285	229	10	,	,	PUNCT
easat-11285	229	11	2025	2025	NUM
easat-11285	229	12	doi	doi	NOUN
easat-11285	229	13	:	:	PUNCT
easat-11285	229	14	10.55214/2576	10.55214/2576	NUM
easat-11285	229	15	-	-	SYM
easat-11285	229	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	230	1	©	©	PROPN
easat-11285	230	2	2025	2025	NUM
easat-11285	230	3	by	by	ADP
easat-11285	230	4	the	the	DET
easat-11285	230	5	author	author	NOUN
easat-11285	230	6	;	;	PUNCT
easat-11285	230	7	licensee	licensee	PROPN
easat-11285	230	8	learning	learn	VERB
easat-11285	230	9	gate	gate	NOUN
easat-11285	230	10	table	table	NOUN
easat-11285	230	11	4	4	NUM
easat-11285	230	12	.	.	PUNCT
easat-11285	231	1	results	result	NOUN
easat-11285	231	2	of	of	ADP
easat-11285	231	3	total	total	ADJ
easat-11285	231	4	variance	variance	NOUN
easat-11285	231	5	explained	explain	VERB
easat-11285	231	6	for	for	ADP
easat-11285	231	7	independent	independent	ADJ
easat-11285	231	8	variables	variable	NOUN
easat-11285	231	9	.	.	PUNCT
easat-11285	232	1	total	total	ADJ
easat-11285	232	2	variance	variance	NOUN
easat-11285	232	3	explained	explain	VERB
easat-11285	232	4	initial	initial	ADJ
easat-11285	232	5	eigenvalues	eigenvalue	VERB
easat-11285	232	6	extraction	extraction	NOUN
easat-11285	232	7	sums	sum	NOUN
easat-11285	232	8	of	of	ADP
easat-11285	232	9	squared	square	VERB
easat-11285	232	10	loadings	loading	NOUN
easat-11285	232	11	rotation	rotation	NOUN
easat-11285	232	12	sums	sum	NOUN
easat-11285	232	13	of	of	ADP
easat-11285	232	14	squared	square	VERB
easat-11285	232	15	loadings	loading	NOUN
easat-11285	232	16	total	total	ADJ
easat-11285	232	17	%	%	NOUN
easat-11285	232	18	of	of	ADP
easat-11285	232	19	variance	variance	NOUN
easat-11285	232	20	cumulative	cumulative	ADJ
easat-11285	232	21	%	%	NOUN
easat-11285	232	22	total	total	ADJ
easat-11285	232	23	%	%	NOUN
easat-11285	232	24	of	of	ADP
easat-11285	232	25	variance	variance	NOUN
easat-11285	232	26	cumulative	cumulative	ADJ
easat-11285	232	27	%	%	NOUN
easat-11285	232	28	total	total	ADJ
easat-11285	232	29	%	%	NOUN
easat-11285	232	30	of	of	ADP
easat-11285	232	31	variance	variance	NOUN
easat-11285	232	32	cumulative	cumulative	ADJ
easat-11285	232	33	%	%	NOUN
easat-11285	232	34	1	1	NUM
easat-11285	232	35	4.741	4.741	NUM
easat-11285	232	36	15.805	15.805	NUM
easat-11285	232	37	15.805	15.805	NUM
easat-11285	232	38	4.741	4.741	NUM
easat-11285	232	39	15.805	15.805	NUM
easat-11285	232	40	15.805	15.805	NUM
easat-11285	232	41	4.117	4.117	NUM
easat-11285	232	42	13.724	13.724	NUM
easat-11285	232	43	13.724	13.724	NUM
easat-11285	232	44	2	2	NUM
easat-11285	232	45	4.416	4.416	NUM
easat-11285	232	46	14.720	14.720	NUM
easat-11285	232	47	30.524	30.524	NUM
easat-11285	232	48	4.416	4.416	NUM
easat-11285	232	49	14.720	14.720	NUM
easat-11285	232	50	30.524	30.524	NUM
easat-11285	232	51	4.065	4.065	NUM
easat-11285	232	52	13.549	13.549	NUM
easat-11285	232	53	27.273	27.273	NUM
easat-11285	232	54	3	3	NUM
easat-11285	232	55	4.129	4.129	NUM
easat-11285	232	56	13.762	13.762	NUM
easat-11285	232	57	44.286	44.286	NUM
easat-11285	232	58	4.129	4.129	NUM
easat-11285	232	59	13.762	13.762	NUM
easat-11285	232	60	44.286	44.286	NUM
easat-11285	232	61	4.032	4.032	NUM
easat-11285	232	62	13.440	13.440	NUM
easat-11285	232	63	40.714	40.714	NUM
easat-11285	232	64	4	4	NUM
easat-11285	232	65	3.970	3.970	NUM
easat-11285	232	66	13.233	13.233	NUM
easat-11285	232	67	57.520	57.520	NUM
easat-11285	232	68	3.970	3.970	NUM
easat-11285	232	69	13.233	13.233	NUM
easat-11285	232	70	57.520	57.520	NUM
easat-11285	232	71	4.023	4.023	NUM
easat-11285	232	72	13.409	13.409	NUM
easat-11285	232	73	54.122	54.122	NUM
easat-11285	232	74	5	5	NUM
easat-11285	232	75	3.606	3.606	NUM
easat-11285	232	76	12.019	12.019	NUM
easat-11285	232	77	69.539	69.539	NUM
easat-11285	232	78	3.606	3.606	NUM
easat-11285	232	79	12.019	12.019	NUM
easat-11285	232	80	69.539	69.539	NUM
easat-11285	232	81	3.979	3.979	NUM
easat-11285	232	82	13.264	13.264	NUM
easat-11285	232	83	67.386	67.386	NUM
easat-11285	232	84	6	6	NUM
easat-11285	232	85	3.310	3.310	NUM
easat-11285	232	86	11.033	11.033	NUM
easat-11285	232	87	80.572	80.572	NUM
easat-11285	232	88	3.310	3.310	NUM
easat-11285	232	89	11.033	11.033	NUM
easat-11285	232	90	80.572	80.572	NUM
easat-11285	232	91	3.956	3.956	NUM
easat-11285	232	92	13.186	13.186	NUM
easat-11285	232	93	80.572	80.572	NUM
easat-11285	232	94	7	7	NUM
easat-11285	232	95	0.353	0.353	NUM
easat-11285	232	96	1.178	1.178	NUM
easat-11285	232	97	81.750	81.750	NUM
easat-11285	232	98	8	8	NUM
easat-11285	232	99	0.349	0.349	NUM
easat-11285	232	100	1.162	1.162	NUM
easat-11285	232	101	82.912	82.912	NUM
easat-11285	232	102	9	9	NUM
easat-11285	232	103	0.331	0.331	NUM
easat-11285	232	104	1.103	1.103	NUM
easat-11285	232	105	84.015	84.015	NUM
easat-11285	232	106	10	10	NUM
easat-11285	232	107	0.318	0.318	NUM
easat-11285	232	108	1.061	1.061	NUM
easat-11285	232	109	85.076	85.076	NUM
easat-11285	232	110	11	11	NUM
easat-11285	232	111	0.309	0.309	NUM
easat-11285	232	112	1.031	1.031	NUM
easat-11285	232	113	86.107	86.107	NUM
easat-11285	232	114	12	12	NUM
easat-11285	232	115	0.298	0.298	NUM
easat-11285	232	116	0.995	0.995	NUM
easat-11285	232	117	87.102	87.102	NUM
easat-11285	232	118	13	13	NUM
easat-11285	232	119	0.293	0.293	NUM
easat-11285	232	120	0.977	0.977	NUM
easat-11285	232	121	88.079	88.079	NUM
easat-11285	232	122	14	14	NUM
easat-11285	232	123	0.287	0.287	NUM
easat-11285	232	124	0.958	0.958	NUM
easat-11285	232	125	89.037	89.037	NUM
easat-11285	232	126	15	15	NUM
easat-11285	232	127	0.262	0.262	NUM
easat-11285	232	128	0.875	0.875	NUM
easat-11285	232	129	89.911	89.911	NUM
easat-11285	232	130	16	16	NUM
easat-11285	232	131	0.257	0.257	NUM
easat-11285	232	132	0.857	0.857	NUM
easat-11285	232	133	90.768	90.768	NUM
easat-11285	232	134	17	17	NUM
easat-11285	232	135	0.251	0.251	NUM
easat-11285	232	136	0.836	0.836	NUM
easat-11285	232	137	91.604	91.604	NUM
easat-11285	232	138	18	18	NUM
easat-11285	232	139	0.240	0.240	NUM
easat-11285	232	140	0.799	0.799	NUM
easat-11285	232	141	92.403	92.403	NUM
easat-11285	232	142	19	19	NUM
easat-11285	232	143	0.227	0.227	NUM
easat-11285	232	144	0.758	0.758	NUM
easat-11285	232	145	93.161	93.161	NUM
easat-11285	232	146	20	20	NUM
easat-11285	232	147	0.225	0.225	NUM
easat-11285	232	148	0.752	0.752	NUM
easat-11285	232	149	93.913	93.913	NUM
easat-11285	232	150	21	21	NUM
easat-11285	232	151	0.219	0.219	NUM
easat-11285	232	152	0.729	0.729	NUM
easat-11285	232	153	94.642	94.642	NUM
easat-11285	232	154	22	22	NUM
easat-11285	232	155	0.209	0.209	NUM
easat-11285	232	156	0.697	0.697	NUM
easat-11285	232	157	95.339	95.339	NUM
easat-11285	232	158	23	23	NUM
easat-11285	232	159	0.202	0.202	NUM
easat-11285	232	160	0.673	0.673	NUM
easat-11285	232	161	96.012	96.012	NUM
easat-11285	232	162	24	24	NUM
easat-11285	232	163	0.197	0.197	NUM
easat-11285	232	164	0.657	0.657	NUM
easat-11285	232	165	96.669	96.669	NUM
easat-11285	232	166	25	25	NUM
easat-11285	232	167	0.192	0.192	NUM
easat-11285	232	168	0.641	0.641	NUM
easat-11285	232	169	97.310	97.310	NUM
easat-11285	232	170	26	26	NUM
easat-11285	232	171	0.176	0.176	NUM
easat-11285	232	172	0.587	0.587	NUM
easat-11285	232	173	97.897	97.897	NUM
easat-11285	232	174	27	27	NUM
easat-11285	232	175	0.172	0.172	NUM
easat-11285	232	176	0.572	0.572	NUM
easat-11285	232	177	98.469	98.469	NUM
easat-11285	232	178	28	28	NUM
easat-11285	232	179	0.164	0.164	NUM
easat-11285	232	180	0.546	0.546	NUM
easat-11285	232	181	99.016	99.016	NUM
easat-11285	232	182	29	29	NUM
easat-11285	232	183	0.152	0.152	NUM
easat-11285	232	184	0.505	0.505	NUM
easat-11285	232	185	99.521	99.521	NUM
easat-11285	232	186	30	30	NUM
easat-11285	232	187	0.144	0.144	NUM
easat-11285	232	188	0.479	0.479	NUM
easat-11285	232	189	100.000	100.000	NUM
easat-11285	232	190	given	give	VERB
easat-11285	232	191	these	these	DET
easat-11285	232	192	results	result	NOUN
easat-11285	232	193	,	,	PUNCT
easat-11285	232	194	it	it	PRON
easat-11285	232	195	can	can	AUX
easat-11285	232	196	be	be	AUX
easat-11285	232	197	concluded	conclude	VERB
easat-11285	232	198	that	that	SCONJ
easat-11285	232	199	the	the	DET
easat-11285	232	200	observed	observed	ADJ
easat-11285	232	201	variables	variable	NOUN
easat-11285	232	202	are	be	AUX
easat-11285	232	203	correlated	correlate	VERB
easat-11285	232	204	at	at	ADP
easat-11285	232	205	the	the	DET
easat-11285	232	206	population	population	NOUN
easat-11285	232	207	level	level	NOUN
easat-11285	232	208	,	,	PUNCT
easat-11285	232	209	and	and	CCONJ
easat-11285	232	210	the	the	DET
easat-11285	232	211	model	model	NOUN
easat-11285	232	212	contains	contain	VERB
easat-11285	232	213	six	six	NUM
easat-11285	232	214	distinct	distinct	ADJ
easat-11285	232	215	factors	factor	NOUN
easat-11285	232	216	that	that	PRON
easat-11285	232	217	should	should	AUX
easat-11285	232	218	be	be	AUX
easat-11285	232	219	included	include	VERB
easat-11285	232	220	in	in	ADP
easat-11285	232	221	the	the	DET
easat-11285	232	222	subsequent	subsequent	ADJ
easat-11285	232	223	regression	regression	NOUN
easat-11285	232	224	analysis	analysis	NOUN
easat-11285	232	225	.	.	PUNCT
easat-11285	233	1	the	the	DET
easat-11285	233	2	rotated	rotate	VERB
easat-11285	233	3	component	component	NOUN
easat-11285	233	4	matrix	matrix	NOUN
easat-11285	233	5	obtained	obtain	VERB
easat-11285	233	6	through	through	ADP
easat-11285	233	7	varimax	varimax	ADJ
easat-11285	233	8	rotation	rotation	NOUN
easat-11285	233	9	reveals	reveal	VERB
easat-11285	233	10	the	the	DET
easat-11285	233	11	following	follow	VERB
easat-11285	233	12	six	six	NUM
easat-11285	233	13	factor	factor	NOUN
easat-11285	233	14	groups	group	NOUN
easat-11285	233	15	:	:	PUNCT
easat-11285	233	16	118	118	NUM
easat-11285	233	17	edelweiss	edelweiss	PROPN
easat-11285	233	18	applied	apply	VERB
easat-11285	233	19	science	science	NOUN
easat-11285	233	20	and	and	CCONJ
easat-11285	233	21	technology	technology	NOUN
easat-11285	233	22	issn	issn	PROPN
easat-11285	233	23	:	:	PUNCT
easat-11285	233	24	2576	2576	NUM
easat-11285	233	25	-	-	SYM
easat-11285	233	26	8484	8484	NUM
easat-11285	233	27	vol	vol	NOUN
easat-11285	233	28	.	.	PROPN
easat-11285	234	1	9	9	NUM
easat-11285	234	2	,	,	PUNCT
easat-11285	234	3	no	no	INTJ
easat-11285	234	4	.	.	NOUN
easat-11285	234	5	12	12	NUM
easat-11285	234	6	:	:	PUNCT
easat-11285	234	7	109	109	NUM
easat-11285	234	8	-	-	SYM
easat-11285	234	9	123	123	NUM
easat-11285	234	10	,	,	PUNCT
easat-11285	234	11	2025	2025	NUM
easat-11285	234	12	doi	doi	NOUN
easat-11285	234	13	:	:	PUNCT
easat-11285	234	14	10.55214/2576	10.55214/2576	NUM
easat-11285	234	15	-	-	SYM
easat-11285	234	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	235	1	©	©	PROPN
easat-11285	235	2	2025	2025	NUM
easat-11285	235	3	by	by	ADP
easat-11285	235	4	the	the	DET
easat-11285	235	5	author	author	NOUN
easat-11285	235	6	;	;	PUNCT
easat-11285	235	7	licensee	licensee	PROPN
easat-11285	235	8	learning	learn	VERB
easat-11285	235	9	gate	gate	NOUN
easat-11285	235	10	table	table	NOUN
easat-11285	235	11	5	5	NUM
easat-11285	235	12	.	.	PUNCT
easat-11285	235	13	results	result	NOUN
easat-11285	235	14	of	of	ADP
easat-11285	235	15	efa	efa	PROPN
easat-11285	235	16	.	.	PUNCT
easat-11285	236	1	component	component	NOUN
easat-11285	236	2	1	1	NUM
easat-11285	236	3	2	2	NUM
easat-11285	236	4	3	3	NUM
easat-11285	236	5	4	4	NUM
easat-11285	236	6	5	5	NUM
easat-11285	236	7	6	6	NUM
easat-11285	236	8	ic4	ic4	NOUN
easat-11285	236	9	0.921	0.921	NUM
easat-11285	236	10	ic3	ic3	PROPN
easat-11285	236	11	0.913	0.913	NUM
easat-11285	236	12	ic5	ic5	VERB
easat-11285	236	13	0.903	0.903	NUM
easat-11285	236	14	ic1	ic1	VERB
easat-11285	236	15	0.895	0.895	NUM
easat-11285	236	16	ic2	ic2	PROPN
easat-11285	236	17	0.889	0.889	NUM
easat-11285	236	18	dtc4	dtc4	PROPN
easat-11285	236	19	0.910	0.910	NUM
easat-11285	236	20	dtc5	dtc5	PROPN
easat-11285	236	21	0.904	0.904	NUM
easat-11285	236	22	dtc2	dtc2	PROPN
easat-11285	236	23	0.894	0.894	NUM
easat-11285	236	24	dtc3	dtc3	VERB
easat-11285	236	25	0.894	0.894	NUM
easat-11285	236	26	dtc1	dtc1	PROPN
easat-11285	236	27	0.893	0.893	NUM
easat-11285	236	28	cp5	cp5	NOUN
easat-11285	236	29	0.901	0.901	NUM
easat-11285	236	30	cp2	cp2	NOUN
easat-11285	236	31	0.900	0.900	NUM
easat-11285	236	32	cp1	cp1	X
easat-11285	236	33	0.898	0.898	NUM
easat-11285	236	34	cp4	cp4	NOUN
easat-11285	236	35	0.891	0.891	NUM
easat-11285	236	36	cp3	cp3	PROPN
easat-11285	236	37	0.883	0.883	NUM
easat-11285	236	38	de5	de5	VERB
easat-11285	236	39	0.911	0.911	NUM
easat-11285	236	40	de2	de2	NOUN
easat-11285	236	41	0.903	0.903	NUM
easat-11285	236	42	de4	de4	PROPN
easat-11285	236	43	0.893	0.893	NUM
easat-11285	236	44	de3	de3	VERB
easat-11285	236	45	0.886	0.886	NUM
easat-11285	236	46	de1	de1	PROPN
easat-11285	236	47	0.880	0.880	NUM
easat-11285	236	48	mac4	mac4	PROPN
easat-11285	236	49	0.909	0.909	NUM
easat-11285	236	50	mac5	mac5	PROPN
easat-11285	236	51	0.894	0.894	NUM
easat-11285	236	52	mac3	mac3	NOUN
easat-11285	236	53	0.892	0.892	NUM
easat-11285	236	54	mac2	mac2	VERB
easat-11285	236	55	0.881	0.881	NUM
easat-11285	236	56	mac1	mac1	NOUN
easat-11285	236	57	0.865	0.865	NUM
easat-11285	236	58	aisq2	aisq2	NOUN
easat-11285	236	59	0.901	0.901	NUM
easat-11285	236	60	aisq5	aisq5	PROPN
easat-11285	236	61	0.888	0.888	NUM
easat-11285	236	62	aisq4	aisq4	PUNCT
easat-11285	236	63	0.884	0.884	NUM
easat-11285	236	64	aisq3	aisq3	ADJ
easat-11285	236	65	0.881	0.881	NUM
easat-11285	236	66	aisq1	aisq1	NOUN
easat-11285	236	67	0.876	0.876	NUM
easat-11285	236	68	kmo	kmo	NOUN
easat-11285	236	69	and	and	CCONJ
easat-11285	236	70	bartlett	bartlett	PROPN
easat-11285	236	71	's	's	PART
easat-11285	236	72	test	test	NOUN
easat-11285	236	73	kaiser	kaiser	PROPN
easat-11285	236	74	-	-	PUNCT
easat-11285	236	75	meyer	meyer	PROPN
easat-11285	236	76	-	-	PUNCT
easat-11285	236	77	olkin	olkin	NOUN
easat-11285	236	78	measure	measure	NOUN
easat-11285	236	79	of	of	ADP
easat-11285	236	80	sampling	sample	VERB
easat-11285	236	81	adequacy	adequacy	NOUN
easat-11285	236	82	.	.	PUNCT
easat-11285	237	1	0.892	0.892	NUM
easat-11285	237	2	bartlett	bartlett	PROPN
easat-11285	237	3	's	's	PART
easat-11285	237	4	test	test	NOUN
easat-11285	237	5	of	of	ADP
easat-11285	237	6	sphericity	sphericity	PROPN
easat-11285	237	7	approx	approx	PROPN
easat-11285	237	8	.	.	PUNCT
easat-11285	238	1	chi	chi	ADJ
easat-11285	238	2	-	-	PUNCT
easat-11285	238	3	square	square	PROPN
easat-11285	238	4	10268.421	10268.421	NUM
easat-11285	238	5	df	df	NOUN
easat-11285	238	6	435	435	NUM
easat-11285	238	7	sig	sig	NOUN
easat-11285	238	8	.	.	PUNCT
easat-11285	238	9	0.000	0.000	NUM
easat-11285	239	1	the	the	DET
easat-11285	239	2	results	result	NOUN
easat-11285	239	3	of	of	ADP
easat-11285	239	4	the	the	DET
easat-11285	239	5	rotated	rotate	VERB
easat-11285	239	6	component	component	NOUN
easat-11285	239	7	matrix	matrix	NOUN
easat-11285	239	8	indicate	indicate	VERB
easat-11285	239	9	that	that	SCONJ
easat-11285	239	10	all	all	DET
easat-11285	239	11	30	30	NUM
easat-11285	239	12	observed	observed	ADJ
easat-11285	239	13	variables	variable	NOUN
easat-11285	239	14	clearly	clearly	ADV
easat-11285	239	15	converged	converge	VERB
easat-11285	239	16	into	into	ADP
easat-11285	239	17	six	six	NUM
easat-11285	239	18	distinct	distinct	ADJ
easat-11285	239	19	factor	factor	NOUN
easat-11285	239	20	groups	group	NOUN
easat-11285	239	21	as	as	SCONJ
easat-11285	239	22	expected	expect	VERB
easat-11285	239	23	,	,	PUNCT
easat-11285	239	24	with	with	ADP
easat-11285	239	25	no	no	DET
easat-11285	239	26	evidence	evidence	NOUN
easat-11285	239	27	of	of	ADP
easat-11285	239	28	cross	cross	NOUN
easat-11285	239	29	-	-	NOUN
easat-11285	239	30	loading	loading	NOUN
easat-11285	239	31	.	.	PUNCT
easat-11285	240	1	the	the	DET
easat-11285	240	2	factor	factor	NOUN
easat-11285	240	3	loadings	loading	NOUN
easat-11285	240	4	range	range	VERB
easat-11285	240	5	from	from	ADP
easat-11285	240	6	0.865	0.865	NUM
easat-11285	240	7	to	to	ADP
easat-11285	240	8	0.921	0.921	NUM
easat-11285	240	9	,	,	PUNCT
easat-11285	240	10	exceeding	exceed	VERB
easat-11285	240	11	the	the	DET
easat-11285	240	12	minimum	minimum	ADJ
easat-11285	240	13	threshold	threshold	NOUN
easat-11285	240	14	of	of	ADP
easat-11285	240	15	0.5	0.5	NUM
easat-11285	240	16	,	,	PUNCT
easat-11285	240	17	demonstrating	demonstrate	VERB
easat-11285	240	18	strong	strong	ADJ
easat-11285	240	19	convergent	convergent	ADJ
easat-11285	240	20	validity	validity	NOUN
easat-11285	240	21	for	for	ADP
easat-11285	240	22	all	all	DET
easat-11285	240	23	observed	observed	ADJ
easat-11285	240	24	variables	variable	NOUN
easat-11285	240	25	within	within	ADP
easat-11285	240	26	their	their	PRON
easat-11285	240	27	respective	respective	ADJ
easat-11285	240	28	latent	latent	NOUN
easat-11285	240	29	constructs	construct	NOUN
easat-11285	240	30	(	(	PUNCT
easat-11285	240	31	see	see	VERB
easat-11285	240	32	table	table	NOUN
easat-11285	240	33	5	5	NUM
easat-11285	240	34	)	)	PUNCT
easat-11285	240	35	.	.	PUNCT
easat-11285	241	1	the	the	DET
easat-11285	241	2	efa	efa	PROPN
easat-11285	241	3	results	result	NOUN
easat-11285	241	4	confirm	confirm	VERB
easat-11285	241	5	that	that	SCONJ
easat-11285	241	6	the	the	DET
easat-11285	241	7	measurement	measurement	NOUN
easat-11285	241	8	scales	scale	VERB
easat-11285	241	9	used	use	VERB
easat-11285	241	10	in	in	ADP
easat-11285	241	11	the	the	DET
easat-11285	241	12	research	research	NOUN
easat-11285	241	13	model	model	NOUN
easat-11285	241	14	are	be	AUX
easat-11285	241	15	appropriate	appropriate	ADJ
easat-11285	241	16	.	.	PUNCT
easat-11285	242	1	all	all	DET
easat-11285	242	2	six	six	NUM
easat-11285	242	3	independent	independent	ADJ
easat-11285	242	4	factors	factor	NOUN
easat-11285	242	5	exhibit	exhibit	VERB
easat-11285	242	6	clear	clear	ADJ
easat-11285	242	7	representative	representative	ADJ
easat-11285	242	8	value	value	NOUN
easat-11285	242	9	and	and	CCONJ
easat-11285	242	10	meet	meet	VERB
easat-11285	242	11	the	the	DET
easat-11285	242	12	necessary	necessary	ADJ
easat-11285	242	13	conditions	condition	NOUN
easat-11285	242	14	to	to	PART
easat-11285	242	15	be	be	AUX
easat-11285	242	16	included	include	VERB
easat-11285	242	17	in	in	ADP
easat-11285	242	18	the	the	DET
easat-11285	242	19	subsequent	subsequent	ADJ
easat-11285	242	20	regression	regression	NOUN
easat-11285	242	21	analysis	analysis	NOUN
easat-11285	242	22	for	for	ADP
easat-11285	242	23	hypothesis	hypothesis	NOUN
easat-11285	242	24	testing	testing	NOUN
easat-11285	242	25	.	.	PUNCT
easat-11285	243	1	5.4	5.4	NUM
easat-11285	243	2	.	.	PUNCT
easat-11285	243	3	model	model	NOUN
easat-11285	243	4	testing	testing	NOUN
easat-11285	243	5	to	to	PART
easat-11285	243	6	evaluate	evaluate	VERB
easat-11285	243	7	the	the	DET
easat-11285	243	8	research	research	NOUN
easat-11285	243	9	hypotheses	hypothesis	NOUN
easat-11285	243	10	,	,	PUNCT
easat-11285	243	11	multiple	multiple	ADJ
easat-11285	243	12	linear	linear	ADJ
easat-11285	243	13	regression	regression	NOUN
easat-11285	243	14	analysis	analysis	NOUN
easat-11285	243	15	was	be	AUX
easat-11285	243	16	employed	employ	VERB
easat-11285	243	17	.	.	PUNCT
easat-11285	244	1	the	the	DET
easat-11285	244	2	regression	regression	NOUN
easat-11285	244	3	results	result	NOUN
easat-11285	244	4	(	(	PUNCT
easat-11285	244	5	table	table	NOUN
easat-11285	244	6	6	6	NUM
easat-11285	244	7	)	)	PUNCT
easat-11285	244	8	show	show	VERB
easat-11285	244	9	that	that	SCONJ
easat-11285	244	10	the	the	DET
easat-11285	244	11	model	model	NOUN
easat-11285	244	12	achieves	achieve	VERB
easat-11285	244	13	an	an	DET
easat-11285	244	14	r²	r²	ADJ
easat-11285	244	15	value	value	NOUN
easat-11285	244	16	of	of	ADP
easat-11285	244	17	0.780	0.780	NUM
easat-11285	244	18	and	and	CCONJ
easat-11285	244	19	an	an	DET
easat-11285	244	20	adjusted	adjust	VERB
easat-11285	244	21	r²	r²	NOUN
easat-11285	244	22	of	of	ADP
easat-11285	244	23	0.777	0.777	NUM
easat-11285	244	24	,	,	PUNCT
easat-11285	244	25	indicating	indicate	VERB
easat-11285	244	26	that	that	SCONJ
easat-11285	244	27	77.7	77.7	NUM
easat-11285	244	28	%	%	NOUN
easat-11285	244	29	of	of	ADP
easat-11285	244	30	the	the	DET
easat-11285	244	31	variance	variance	NOUN
easat-11285	244	32	in	in	ADP
easat-11285	244	33	the	the	DET
easat-11285	244	34	dependent	dependent	ADJ
easat-11285	244	35	variable	variable	NOUN
easat-11285	244	36	(	(	PUNCT
easat-11285	244	37	raa	raa	NOUN
easat-11285	244	38	)	)	PUNCT
easat-11285	244	39	is	be	AUX
easat-11285	244	40	explained	explain	VERB
easat-11285	244	41	by	by	ADP
easat-11285	244	42	the	the	DET
easat-11285	244	43	six	six	NUM
easat-11285	244	44	independent	independent	ADJ
easat-11285	244	45	variables	variable	NOUN
easat-11285	244	46	in	in	ADP
easat-11285	244	47	the	the	DET
easat-11285	244	48	model	model	NOUN
easat-11285	244	49	;	;	PUNCT
easat-11285	244	50	the	the	DET
easat-11285	244	51	remaining	remain	VERB
easat-11285	244	52	variance	variance	NOUN
easat-11285	244	53	is	be	AUX
easat-11285	244	54	attributable	attributable	ADJ
easat-11285	244	55	to	to	ADP
easat-11285	244	56	factors	factor	NOUN
easat-11285	244	57	outside	outside	ADP
easat-11285	244	58	the	the	DET
easat-11285	244	59	model	model	NOUN
easat-11285	244	60	and	and	CCONJ
easat-11285	244	61	random	random	ADJ
easat-11285	244	62	error	error	NOUN
easat-11285	244	63	.	.	PUNCT
easat-11285	245	1	119	119	NUM
easat-11285	245	2	edelweiss	edelweiss	PROPN
easat-11285	245	3	applied	apply	VERB
easat-11285	245	4	science	science	NOUN
easat-11285	245	5	and	and	CCONJ
easat-11285	245	6	technology	technology	NOUN
easat-11285	245	7	issn	issn	PROPN
easat-11285	245	8	:	:	PUNCT
easat-11285	245	9	2576	2576	NUM
easat-11285	245	10	-	-	SYM
easat-11285	245	11	8484	8484	NUM
easat-11285	245	12	vol	vol	NOUN
easat-11285	245	13	.	.	PROPN
easat-11285	246	1	9	9	NUM
easat-11285	246	2	,	,	PUNCT
easat-11285	246	3	no	no	INTJ
easat-11285	246	4	.	.	NOUN
easat-11285	246	5	12	12	NUM
easat-11285	246	6	:	:	PUNCT
easat-11285	246	7	109	109	NUM
easat-11285	246	8	-	-	SYM
easat-11285	246	9	123	123	NUM
easat-11285	246	10	,	,	PUNCT
easat-11285	246	11	2025	2025	NUM
easat-11285	246	12	doi	doi	NOUN
easat-11285	246	13	:	:	PUNCT
easat-11285	246	14	10.55214/2576	10.55214/2576	NUM
easat-11285	246	15	-	-	SYM
easat-11285	246	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	247	1	©	©	PROPN
easat-11285	247	2	2025	2025	NUM
easat-11285	247	3	by	by	ADP
easat-11285	247	4	the	the	DET
easat-11285	247	5	author	author	NOUN
easat-11285	247	6	;	;	PUNCT
easat-11285	247	7	licensee	licensee	PROPN
easat-11285	247	8	learning	learning	NOUN
easat-11285	247	9	gate	gate	VERB
easat-11285	247	10	the	the	DET
easat-11285	247	11	durbin	durbin	PROPN
easat-11285	247	12	–	–	PUNCT
easat-11285	247	13	watson	watson	NOUN
easat-11285	247	14	statistic	statistic	NOUN
easat-11285	247	15	is	be	AUX
easat-11285	247	16	2.118	2.118	NUM
easat-11285	247	17	(	(	PUNCT
easat-11285	247	18	within	within	ADP
easat-11285	247	19	the	the	DET
easat-11285	247	20	acceptable	acceptable	ADJ
easat-11285	247	21	range	range	NOUN
easat-11285	247	22	of	of	ADP
easat-11285	247	23	1.5–2.5	1.5–2.5	NOUN
easat-11285	247	24	)	)	PUNCT
easat-11285	247	25	,	,	PUNCT
easat-11285	247	26	and	and	CCONJ
easat-11285	247	27	the	the	DET
easat-11285	247	28	variance	variance	NOUN
easat-11285	247	29	inflation	inflation	NOUN
easat-11285	247	30	factor	factor	NOUN
easat-11285	247	31	(	(	PUNCT
easat-11285	247	32	vif	vif	NOUN
easat-11285	247	33	)	)	PUNCT
easat-11285	247	34	values	value	NOUN
easat-11285	247	35	for	for	ADP
easat-11285	247	36	all	all	DET
easat-11285	247	37	independent	independent	ADJ
easat-11285	247	38	variables	variable	NOUN
easat-11285	247	39	are	be	AUX
easat-11285	247	40	below	below	ADP
easat-11285	247	41	2	2	NUM
easat-11285	247	42	,	,	PUNCT
easat-11285	247	43	indicating	indicate	VERB
easat-11285	247	44	no	no	DET
easat-11285	247	45	violation	violation	NOUN
easat-11285	247	46	of	of	ADP
easat-11285	247	47	firstorder	firstorder	NOUN
easat-11285	247	48	autocorrelation	autocorrelation	NOUN
easat-11285	247	49	or	or	CCONJ
easat-11285	247	50	multicollinearity	multicollinearity	NOUN
easat-11285	247	51	assumptions	assumption	NOUN
easat-11285	247	52	.	.	PUNCT
easat-11285	248	1	the	the	DET
easat-11285	248	2	f	f	NOUN
easat-11285	248	3	-	-	PUNCT
easat-11285	248	4	test	test	NOUN
easat-11285	248	5	in	in	ADP
easat-11285	248	6	the	the	DET
easat-11285	248	7	anova	anova	PROPN
easat-11285	248	8	table	table	NOUN
easat-11285	248	9	yields	yield	VERB
easat-11285	248	10	f	f	PROPN
easat-11285	249	1	=	=	SYM
easat-11285	249	2	232.695	232.695	NUM
easat-11285	249	3	with	with	ADP
easat-11285	249	4	sig	sig	NOUN
easat-11285	249	5	.	.	PUNCT
easat-11285	250	1	=	=	SYM
easat-11285	250	2	0.000	0.000	NUM
easat-11285	250	3	(	(	PUNCT
easat-11285	250	4	<	<	X
easat-11285	250	5	0.05	0.05	NUM
easat-11285	250	6	)	)	PUNCT
easat-11285	250	7	,	,	PUNCT
easat-11285	250	8	confirming	confirm	VERB
easat-11285	250	9	that	that	SCONJ
easat-11285	250	10	the	the	DET
easat-11285	250	11	regression	regression	NOUN
easat-11285	250	12	model	model	NOUN
easat-11285	250	13	is	be	AUX
easat-11285	250	14	statistically	statistically	ADV
easat-11285	250	15	significant	significant	ADJ
easat-11285	250	16	and	and	CCONJ
easat-11285	250	17	that	that	SCONJ
easat-11285	250	18	all	all	DET
easat-11285	250	19	independent	independent	ADJ
easat-11285	250	20	variables	variable	NOUN
easat-11285	250	21	included	include	VERB
easat-11285	250	22	in	in	ADP
easat-11285	250	23	the	the	DET
easat-11285	250	24	model	model	NOUN
easat-11285	250	25	contribute	contribute	VERB
easat-11285	250	26	meaningfully	meaningfully	ADV
easat-11285	250	27	to	to	ADP
easat-11285	250	28	explaining	explain	VERB
easat-11285	250	29	the	the	DET
easat-11285	250	30	variation	variation	NOUN
easat-11285	250	31	in	in	ADP
easat-11285	250	32	raa	raa	NOUN
easat-11285	250	33	.	.	PUNCT
easat-11285	250	34	table	table	NOUN
easat-11285	250	35	6	6	NUM
easat-11285	250	36	.	.	PUNCT
easat-11285	251	1	regression	regression	NOUN
easat-11285	251	2	analysis	analysis	NOUN
easat-11285	251	3	results	result	NOUN
easat-11285	251	4	model	model	VERB
easat-11285	251	5	r	r	NOUN
easat-11285	251	6	r	r	NOUN
easat-11285	251	7	square	square	ADJ
easat-11285	251	8	adjusted	adjust	VERB
easat-11285	251	9	r	r	NOUN
easat-11285	251	10	square	square	ADJ
easat-11285	251	11	std	std	NOUN
easat-11285	251	12	.	.	PUNCT
easat-11285	252	1	error	error	NOUN
easat-11285	252	2	of	of	ADP
easat-11285	252	3	the	the	DET
easat-11285	252	4	estimate	estimate	NOUN
easat-11285	252	5	durbin	durbin	PROPN
easat-11285	252	6	-	-	PUNCT
easat-11285	252	7	watson	watson	PROPN
easat-11285	252	8	1	1	NUM
easat-11285	252	9	0.883a	0.883a	PROPN
easat-11285	252	10	0.780	0.780	NUM
easat-11285	252	11	0.777	0.777	NUM
easat-11285	252	12	0.30268	0.30268	NUM
easat-11285	252	13	2.118	2.118	NUM
easat-11285	252	14	note	note	NOUN
easat-11285	252	15	:	:	PUNCT
easat-11285	252	16	a.	a.	NOUN
easat-11285	252	17	predictors	predictor	NOUN
easat-11285	252	18	:	:	PUNCT
easat-11285	252	19	(	(	PUNCT
easat-11285	252	20	constant	constant	ADJ
easat-11285	252	21	)	)	PUNCT
easat-11285	252	22	,	,	PUNCT
easat-11285	252	23	f_cp	f_cp	PROPN
easat-11285	252	24	,	,	PUNCT
easat-11285	252	25	f_de	f_de	PROPN
easat-11285	252	26	,	,	PUNCT
easat-11285	252	27	f_mac	f_mac	NOUN
easat-11285	252	28	,	,	PUNCT
easat-11285	252	29	f_dtc	f_dtc	PROPN
easat-11285	252	30	,	,	PUNCT
easat-11285	252	31	f_ic	f_ic	NOUN
easat-11285	252	32	,	,	PUNCT
easat-11285	252	33	f_aisq	f_aisq	PROPN
easat-11285	252	34	.	.	PUNCT
easat-11285	253	1	b.	b.	PROPN
easat-11285	253	2	dependent	dependent	ADJ
easat-11285	253	3	variable	variable	NOUN
easat-11285	253	4	:	:	PUNCT
easat-11285	253	5	f_raa	f_raa	PROPN
easat-11285	253	6	.	.	PUNCT
easat-11285	254	1	anovaa	anovaa	PROPN
easat-11285	254	2	model	model	PROPN
easat-11285	254	3	sum	sum	PROPN
easat-11285	254	4	of	of	ADP
easat-11285	254	5	squares	square	NOUN
easat-11285	254	6	df	df	PROPN
easat-11285	254	7	mean	mean	PROPN
easat-11285	254	8	square	square	PROPN
easat-11285	254	9	f	f	PROPN
easat-11285	254	10	sig	sig	PROPN
easat-11285	254	11	.	.	PROPN
easat-11285	254	12	1	1	NUM
easat-11285	254	13	regression	regression	VERB
easat-11285	254	14	127.914	127.914	NUM
easat-11285	254	15	6	6	NUM
easat-11285	254	16	21.319	21.319	NUM
easat-11285	254	17	232.695	232.695	NUM
easat-11285	254	18	0.000b	0.000b	NOUN
easat-11285	254	19	residual	residual	ADJ
easat-11285	254	20	36.006	36.006	NUM
easat-11285	254	21	393	393	NUM
easat-11285	254	22	0.092	0.092	NUM
easat-11285	254	23	total	total	ADJ
easat-11285	254	24	163.920	163.920	NUM
easat-11285	254	25	399	399	NUM
easat-11285	254	26	note	note	NOUN
easat-11285	254	27	:	:	PUNCT
easat-11285	254	28	a.	a.	NOUN
easat-11285	254	29	dependent	dependent	ADJ
easat-11285	254	30	variable	variable	NOUN
easat-11285	254	31	:	:	PUNCT
easat-11285	254	32	f_raa	f_raa	PROPN
easat-11285	254	33	b.	b.	NOUN
easat-11285	254	34	predictors	predictor	NOUN
easat-11285	254	35	:	:	PUNCT
easat-11285	254	36	(	(	PUNCT
easat-11285	254	37	constant	constant	ADJ
easat-11285	254	38	)	)	PUNCT
easat-11285	254	39	,	,	PUNCT
easat-11285	254	40	f_cp	f_cp	PROPN
easat-11285	254	41	,	,	PUNCT
easat-11285	254	42	f_de	f_de	PROPN
easat-11285	254	43	,	,	PUNCT
easat-11285	254	44	f_mac	f_mac	NOUN
easat-11285	254	45	,	,	PUNCT
easat-11285	254	46	f_dtc	f_dtc	PROPN
easat-11285	254	47	,	,	PUNCT
easat-11285	254	48	f_ic	f_ic	NOUN
easat-11285	254	49	,	,	PUNCT
easat-11285	254	50	f_aisq	f_aisq	PROPN
easat-11285	254	51	.	.	PUNCT
easat-11285	255	1	model	model	PROPN
easat-11285	255	2	unstandardized	unstandardized	ADJ
easat-11285	255	3	coefficients	coefficient	NOUN
easat-11285	255	4	standardized	standardize	VERB
easat-11285	255	5	coefficients	coefficient	NOUN
easat-11285	255	6	t	t	PROPN
easat-11285	255	7	sig	sig	PROPN
easat-11285	255	8	.	.	PUNCT
easat-11285	256	1	collinearity	collinearity	PROPN
easat-11285	256	2	statistics	statistic	NOUN
easat-11285	256	3	b	b	NOUN
easat-11285	256	4	std	std	PROPN
easat-11285	256	5	.	.	NOUN
easat-11285	256	6	error	error	NOUN
easat-11285	256	7	beta	beta	NOUN
easat-11285	256	8	tolerance	tolerance	NOUN
easat-11285	256	9	vif	vif	NOUN
easat-11285	256	10	1	1	NUM
easat-11285	256	11	(	(	PUNCT
easat-11285	256	12	constant	constant	ADJ
easat-11285	256	13	)	)	PUNCT
easat-11285	256	14	-3.346	-3.346	NUM
easat-11285	256	15	0.178	0.178	NUM
easat-11285	256	16	-18.833	-18.833	NUM
easat-11285	257	1	0.000	0.000	NUM
easat-11285	257	2	f_mac	f_mac	ADP
easat-11285	257	3	0.397	0.397	NUM
easat-11285	257	4	0.023	0.023	NUM
easat-11285	257	5	0.411	0.411	NUM
easat-11285	257	6	17.244	17.244	NUM
easat-11285	257	7	0.000	0.000	NUM
easat-11285	257	8	0.983	0.983	NUM
easat-11285	257	9	1.017	1.017	NUM
easat-11285	257	10	f_aisq	f_aisq	NOUN
easat-11285	257	11	0.417	0.417	NUM
easat-11285	257	12	0.024	0.024	NUM
easat-11285	257	13	0.415	0.415	NUM
easat-11285	257	14	17.362	17.362	NUM
easat-11285	257	15	0.000	0.000	NUM
easat-11285	257	16	0.980	0.980	NUM
easat-11285	257	17	1.020	1.020	NUM
easat-11285	257	18	f_dtc	f_dtc	VERB
easat-11285	257	19	0.424	0.424	NUM
easat-11285	257	20	0.024	0.024	NUM
easat-11285	257	21	0.425	0.425	NUM
easat-11285	257	22	17.921	17.921	NUM
easat-11285	257	23	0.000	0.000	NUM
easat-11285	257	24	0.992	0.992	NUM
easat-11285	257	25	1.008	1.008	NUM
easat-11285	257	26	f_de	f_de	NOUN
easat-11285	257	27	0.329	0.329	NUM
easat-11285	257	28	0.024	0.024	NUM
easat-11285	257	29	0.324	0.324	NUM
easat-11285	257	30	13.612	13.612	NUM
easat-11285	257	31	0.000	0.000	NUM
easat-11285	257	32	0.988	0.988	NUM
easat-11285	257	33	1.012	1.012	NUM
easat-11285	257	34	f_ic	f_ic	NOUN
easat-11285	257	35	0.328	0.328	NUM
easat-11285	257	36	0.023	0.023	NUM
easat-11285	257	37	0.333	0.333	NUM
easat-11285	257	38	14.019	14.019	NUM
easat-11285	257	39	0.000	0.000	NUM
easat-11285	257	40	0.988	0.988	NUM
easat-11285	257	41	1.012	1.012	NUM
easat-11285	257	42	f_cp	f_cp	NOUN
easat-11285	257	43	0.258	0.258	NUM
easat-11285	257	44	0.023	0.023	NUM
easat-11285	257	45	0.273	0.273	NUM
easat-11285	257	46	11.435	11.435	NUM
easat-11285	257	47	0.000	0.000	NUM
easat-11285	257	48	0.984	0.984	NUM
easat-11285	257	49	1.017	1.017	NUM
easat-11285	257	50	note	note	NOUN
easat-11285	257	51	:	:	PUNCT
easat-11285	257	52	a.	a.	NOUN
easat-11285	257	53	dependent	dependent	ADJ
easat-11285	257	54	variable	variable	NOUN
easat-11285	257	55	:	:	PUNCT
easat-11285	257	56	f_raa	f_raa	NOUN
easat-11285	257	57	.	.	PUNCT
easat-11285	258	1	the	the	DET
easat-11285	258	2	multiple	multiple	ADJ
easat-11285	258	3	linear	linear	ADJ
easat-11285	258	4	regression	regression	NOUN
easat-11285	258	5	analysis	analysis	NOUN
easat-11285	258	6	was	be	AUX
easat-11285	258	7	conducted	conduct	VERB
easat-11285	258	8	to	to	PART
easat-11285	258	9	evaluate	evaluate	VERB
easat-11285	258	10	the	the	DET
easat-11285	258	11	extent	extent	NOUN
easat-11285	258	12	to	to	PART
easat-11285	258	13	which	which	PRON
easat-11285	258	14	each	each	DET
easat-11285	258	15	factor	factor	NOUN
easat-11285	258	16	influences	influence	VERB
easat-11285	258	17	the	the	DET
easat-11285	258	18	adoption	adoption	NOUN
easat-11285	258	19	of	of	ADP
easat-11285	258	20	responsibility	responsibility	NOUN
easat-11285	258	21	accounting	account	VERB
easat-11285	258	22	in	in	ADP
easat-11285	258	23	the	the	DET
easat-11285	258	24	context	context	NOUN
easat-11285	258	25	of	of	ADP
easat-11285	258	26	digital	digital	ADJ
easat-11285	258	27	transformation	transformation	NOUN
easat-11285	258	28	among	among	ADP
easat-11285	258	29	vietnamese	vietnamese	ADJ
easat-11285	258	30	enterprises	enterprise	NOUN
easat-11285	258	31	.	.	PUNCT
easat-11285	259	1	the	the	DET
easat-11285	259	2	estimated	estimate	VERB
easat-11285	259	3	multiple	multiple	ADJ
easat-11285	259	4	regression	regression	NOUN
easat-11285	259	5	equation	equation	NOUN
easat-11285	259	6	is	be	AUX
easat-11285	259	7	expressed	express	VERB
easat-11285	259	8	as	as	SCONJ
easat-11285	259	9	follows	follow	VERB
easat-11285	259	10	:	:	PUNCT
easat-11285	260	1	f_raa	f_raa	NOUN
easat-11285	260	2	=	=	SYM
easat-11285	260	3	-3.346	-3.346	ADJ
easat-11285	260	4	+	+	NOUN
easat-11285	260	5	0.397	0.397	NUM
easat-11285	260	6	*	*	PUNCT
easat-11285	260	7	f_mac	f_mac	NOUN
easat-11285	260	8	+	+	CCONJ
easat-11285	260	9	0.417	0.417	NUM
easat-11285	260	10	*	*	SYM
easat-11285	260	11	f_aisq	f_aisq	NOUN
easat-11285	261	1	+	+	CCONJ
easat-11285	261	2	0.424*f_dtc	0.424*f_dtc	NOUN
easat-11285	261	3	+	+	CCONJ
easat-11285	261	4	0	0	NUM
easat-11285	261	5	.	.	X
easat-11285	262	1	329*f_de	329*f_de	NUM
easat-11285	263	1	+	+	NUM
easat-11285	263	2	0.328*f_ic	0.328*f_ic	NUM
easat-11285	263	3	+	+	CCONJ
easat-11285	263	4	0.258*f_cp	0.258*f_cp	NOUN
easat-11285	263	5	the	the	DET
easat-11285	263	6	results	result	NOUN
easat-11285	263	7	of	of	ADP
easat-11285	263	8	the	the	DET
easat-11285	263	9	multiple	multiple	ADJ
easat-11285	263	10	linear	linear	ADJ
easat-11285	263	11	regression	regression	NOUN
easat-11285	263	12	analysis	analysis	NOUN
easat-11285	263	13	indicate	indicate	VERB
easat-11285	263	14	that	that	SCONJ
easat-11285	263	15	all	all	DET
easat-11285	263	16	six	six	NUM
easat-11285	263	17	independent	independent	ADJ
easat-11285	263	18	variables	variable	NOUN
easat-11285	263	19	exert	exert	VERB
easat-11285	263	20	positive	positive	ADJ
easat-11285	263	21	and	and	CCONJ
easat-11285	263	22	statistically	statistically	ADV
easat-11285	263	23	significant	significant	ADJ
easat-11285	263	24	effects	effect	NOUN
easat-11285	263	25	(	(	PUNCT
easat-11285	263	26	sig	sig	NOUN
easat-11285	263	27	.	.	PUNCT
easat-11285	263	28	<	<	X
easat-11285	263	29	0.05	0.05	NUM
easat-11285	263	30	)	)	PUNCT
easat-11285	263	31	on	on	ADP
easat-11285	263	32	the	the	DET
easat-11285	263	33	adoption	adoption	NOUN
easat-11285	263	34	of	of	ADP
easat-11285	263	35	responsibility	responsibility	NOUN
easat-11285	263	36	accounting	account	VERB
easat-11285	263	37	(	(	PUNCT
easat-11285	263	38	raa	raa	NOUN
easat-11285	263	39	)	)	PUNCT
easat-11285	263	40	among	among	ADP
easat-11285	263	41	vietnamese	vietnamese	ADJ
easat-11285	263	42	enterprises	enterprise	NOUN
easat-11285	263	43	.	.	PUNCT
easat-11285	264	1	all	all	DET
easat-11285	264	2	independent	independent	ADJ
easat-11285	264	3	variables	variable	NOUN
easat-11285	264	4	have	have	VERB
easat-11285	264	5	positive	positive	ADJ
easat-11285	264	6	regression	regression	NOUN
easat-11285	264	7	coefficients	coefficient	NOUN
easat-11285	264	8	and	and	CCONJ
easat-11285	264	9	are	be	AUX
easat-11285	264	10	statistically	statistically	ADV
easat-11285	264	11	significant	significant	ADJ
easat-11285	264	12	(	(	PUNCT
easat-11285	264	13	sig	sig	NOUN
easat-11285	264	14	.	.	PUNCT
easat-11285	264	15	<	<	X
easat-11285	264	16	0.05	0.05	NUM
easat-11285	264	17	)	)	PUNCT
easat-11285	264	18	,	,	PUNCT
easat-11285	264	19	and	and	CCONJ
easat-11285	264	20	no	no	DET
easat-11285	264	21	multicollinearity	multicollinearity	NOUN
easat-11285	264	22	issues	issue	NOUN
easat-11285	264	23	are	be	AUX
easat-11285	264	24	detected	detect	VERB
easat-11285	264	25	(	(	PUNCT
easat-11285	264	26	vif	vif	X
easat-11285	264	27	<	<	X
easat-11285	264	28	2	2	NUM
easat-11285	264	29	)	)	PUNCT
easat-11285	264	30	,	,	PUNCT
easat-11285	264	31	confirming	confirm	VERB
easat-11285	264	32	that	that	SCONJ
easat-11285	264	33	the	the	DET
easat-11285	264	34	model	model	NOUN
easat-11285	264	35	is	be	AUX
easat-11285	264	36	stable	stable	ADJ
easat-11285	264	37	and	and	CCONJ
easat-11285	264	38	reliable	reliable	ADJ
easat-11285	264	39	.	.	PUNCT
easat-11285	265	1	among	among	ADP
easat-11285	265	2	the	the	DET
easat-11285	265	3	six	six	NUM
easat-11285	265	4	factors	factor	NOUN
easat-11285	265	5	,	,	PUNCT
easat-11285	265	6	dtc	dtc	PROPN
easat-11285	265	7	demonstrates	demonstrate	VERB
easat-11285	265	8	the	the	DET
easat-11285	265	9	strongest	strong	ADJ
easat-11285	265	10	impact	impact	NOUN
easat-11285	265	11	on	on	ADP
easat-11285	265	12	raa	raa	PROPN
easat-11285	265	13	(	(	PUNCT
easat-11285	265	14	b	b	NOUN
easat-11285	265	15	=	=	NOUN
easat-11285	265	16	0.424	0.424	NUM
easat-11285	265	17	)	)	PUNCT
easat-11285	265	18	.	.	PUNCT
easat-11285	266	1	this	this	DET
easat-11285	266	2	finding	finding	NOUN
easat-11285	266	3	highlights	highlight	VERB
easat-11285	266	4	the	the	DET
easat-11285	266	5	pivotal	pivotal	ADJ
easat-11285	266	6	role	role	NOUN
easat-11285	266	7	of	of	ADP
easat-11285	266	8	digital	digital	ADJ
easat-11285	266	9	transformation	transformation	NOUN
easat-11285	266	10	in	in	ADP
easat-11285	266	11	enhancing	enhance	VERB
easat-11285	266	12	data	datum	NOUN
easat-11285	266	13	transparency	transparency	NOUN
easat-11285	266	14	,	,	PUNCT
easat-11285	266	15	system	system	NOUN
easat-11285	266	16	integration	integration	NOUN
easat-11285	266	17	,	,	PUNCT
easat-11285	266	18	and	and	CCONJ
easat-11285	266	19	information	information	NOUN
easat-11285	266	20	effectiveness	effectiveness	NOUN
easat-11285	266	21	for	for	ADP
easat-11285	266	22	ra	ra	PROPN
easat-11285	266	23	.	.	PUNCT
easat-11285	267	1	enterprises	enterprise	NOUN
easat-11285	267	2	with	with	ADP
easat-11285	267	3	strong	strong	ADJ
easat-11285	267	4	digital	digital	ADJ
easat-11285	267	5	infrastructure	infrastructure	NOUN
easat-11285	267	6	,	,	PUNCT
easat-11285	267	7	digitalized	digitalize	VERB
easat-11285	267	8	processes	process	NOUN
easat-11285	267	9	,	,	PUNCT
easat-11285	267	10	and	and	CCONJ
easat-11285	267	11	advanced	advanced	ADJ
easat-11285	267	12	data	data	NOUN
easat-11285	267	13	-	-	PUNCT
easat-11285	267	14	processing	process	VERB
easat-11285	267	15	capabilities	capability	NOUN
easat-11285	267	16	tend	tend	VERB
easat-11285	267	17	to	to	PART
easat-11285	267	18	adopt	adopt	VERB
easat-11285	267	19	ra	ra	PROPN
easat-11285	267	20	more	more	ADV
easat-11285	267	21	effectively	effectively	ADV
easat-11285	267	22	.	.	PUNCT
easat-11285	268	1	the	the	DET
easat-11285	268	2	second	second	ADJ
easat-11285	268	3	strongest	strong	ADJ
easat-11285	268	4	predictor	predictor	NOUN
easat-11285	268	5	is	be	AUX
easat-11285	268	6	aisq	aisq	NOUN
easat-11285	268	7	(	(	PUNCT
easat-11285	268	8	b	b	NOUN
easat-11285	268	9	=	=	NOUN
easat-11285	268	10	0.417	0.417	NUM
easat-11285	268	11	)	)	PUNCT
easat-11285	268	12	.	.	PUNCT
easat-11285	269	1	when	when	SCONJ
easat-11285	269	2	the	the	DET
easat-11285	269	3	accounting	accounting	NOUN
easat-11285	269	4	information	information	NOUN
easat-11285	269	5	system	system	NOUN
easat-11285	269	6	provides	provide	VERB
easat-11285	269	7	accurate	accurate	ADJ
easat-11285	269	8	,	,	PUNCT
easat-11285	269	9	timely	timely	ADJ
easat-11285	269	10	,	,	PUNCT
easat-11285	269	11	and	and	CCONJ
easat-11285	269	12	integrated	integrated	ADJ
easat-11285	269	13	data	datum	NOUN
easat-11285	269	14	,	,	PUNCT
easat-11285	269	15	enterprises	enterprise	NOUN
easat-11285	269	16	have	have	VERB
easat-11285	269	17	a	a	DET
easat-11285	269	18	solid	solid	ADJ
easat-11285	269	19	informational	informational	ADJ
easat-11285	269	20	foundation	foundation	NOUN
easat-11285	269	21	to	to	PART
easat-11285	269	22	establish	establish	VERB
easat-11285	269	23	,	,	PUNCT
easat-11285	269	24	report	report	NOUN
easat-11285	269	25	on	on	ADP
easat-11285	269	26	,	,	PUNCT
easat-11285	269	27	and	and	CCONJ
easat-11285	269	28	evaluate	evaluate	VERB
easat-11285	269	29	responsibility	responsibility	NOUN
easat-11285	269	30	centers	center	NOUN
easat-11285	269	31	more	more	ADV
easat-11285	269	32	effectively	effectively	ADV
easat-11285	269	33	.	.	PUNCT
easat-11285	270	1	120	120	NUM
easat-11285	270	2	edelweiss	edelweiss	PROPN
easat-11285	270	3	applied	apply	VERB
easat-11285	270	4	science	science	NOUN
easat-11285	270	5	and	and	CCONJ
easat-11285	270	6	technology	technology	NOUN
easat-11285	270	7	issn	issn	PROPN
easat-11285	270	8	:	:	PUNCT
easat-11285	270	9	2576	2576	NUM
easat-11285	270	10	-	-	SYM
easat-11285	270	11	8484	8484	NUM
easat-11285	270	12	vol	vol	NOUN
easat-11285	270	13	.	.	PROPN
easat-11285	271	1	9	9	NUM
easat-11285	271	2	,	,	PUNCT
easat-11285	271	3	no	no	INTJ
easat-11285	271	4	.	.	NOUN
easat-11285	271	5	12	12	NUM
easat-11285	271	6	:	:	PUNCT
easat-11285	271	7	109	109	NUM
easat-11285	271	8	-	-	SYM
easat-11285	271	9	123	123	NUM
easat-11285	271	10	,	,	PUNCT
easat-11285	271	11	2025	2025	NUM
easat-11285	271	12	doi	doi	NOUN
easat-11285	271	13	:	:	PUNCT
easat-11285	271	14	10.55214/2576	10.55214/2576	NUM
easat-11285	271	15	-	-	SYM
easat-11285	271	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	272	1	©	©	PROPN
easat-11285	272	2	2025	2025	NUM
easat-11285	272	3	by	by	ADP
easat-11285	272	4	the	the	DET
easat-11285	272	5	author	author	NOUN
easat-11285	272	6	;	;	PUNCT
easat-11285	272	7	licensee	licensee	PROPN
easat-11285	272	8	learning	learn	VERB
easat-11285	272	9	gate	gate	PROPN
easat-11285	272	10	mac	mac	PROPN
easat-11285	272	11	also	also	ADV
easat-11285	272	12	has	have	VERB
easat-11285	272	13	a	a	DET
easat-11285	272	14	significant	significant	ADJ
easat-11285	272	15	impact	impact	NOUN
easat-11285	272	16	on	on	ADP
easat-11285	272	17	raa	raa	PROPN
easat-11285	272	18	(	(	PUNCT
easat-11285	272	19	b	b	NOUN
easat-11285	272	20	=	=	NOUN
easat-11285	272	21	0.397	0.397	NUM
easat-11285	272	22	)	)	PUNCT
easat-11285	272	23	.	.	PUNCT
easat-11285	273	1	this	this	DET
easat-11285	273	2	finding	finding	NOUN
easat-11285	273	3	reinforces	reinforce	VERB
easat-11285	273	4	the	the	DET
easat-11285	273	5	role	role	NOUN
easat-11285	273	6	of	of	ADP
easat-11285	273	7	accounting	accounting	NOUN
easat-11285	273	8	personnel	personnel	NOUN
easat-11285	273	9	with	with	ADP
easat-11285	273	10	strong	strong	ADJ
easat-11285	273	11	analytical	analytical	ADJ
easat-11285	273	12	skills	skill	NOUN
easat-11285	273	13	,	,	PUNCT
easat-11285	273	14	data	data	NOUN
easat-11285	273	15	-	-	PUNCT
easat-11285	273	16	processing	process	VERB
easat-11285	273	17	capabilities	capability	NOUN
easat-11285	273	18	,	,	PUNCT
easat-11285	273	19	and	and	CCONJ
easat-11285	273	20	managerial	managerial	ADJ
easat-11285	273	21	knowledge	knowledge	NOUN
easat-11285	273	22	in	in	ADP
easat-11285	273	23	effectively	effectively	ADV
easat-11285	273	24	operating	operate	VERB
easat-11285	273	25	the	the	DET
easat-11285	273	26	ra	ra	PROPN
easat-11285	273	27	system	system	NOUN
easat-11285	273	28	.	.	PUNCT
easat-11285	274	1	in	in	ADP
easat-11285	274	2	addition	addition	NOUN
easat-11285	274	3	,	,	PUNCT
easat-11285	274	4	organizational	organizational	ADJ
easat-11285	274	5	factors	factor	NOUN
easat-11285	274	6	such	such	ADJ
easat-11285	274	7	as	as	ADP
easat-11285	274	8	the	the	DET
easat-11285	274	9	de	de	X
easat-11285	274	10	(	(	PUNCT
easat-11285	274	11	b	b	NOUN
easat-11285	274	12	=	=	SYM
easat-11285	274	13	0.329	0.329	NUM
easat-11285	274	14	)	)	PUNCT
easat-11285	274	15	and	and	CCONJ
easat-11285	274	16	ic	ic	PROPN
easat-11285	274	17	(	(	PUNCT
easat-11285	274	18	b	b	NOUN
easat-11285	274	19	=	=	SYM
easat-11285	274	20	0.328	0.328	NUM
easat-11285	274	21	)	)	PUNCT
easat-11285	274	22	exert	exert	VERB
easat-11285	274	23	positive	positive	ADJ
easat-11285	274	24	effects	effect	NOUN
easat-11285	274	25	on	on	ADP
easat-11285	274	26	raa	raa	NOUN
easat-11285	274	27	.	.	PUNCT
easat-11285	275	1	a	a	DET
easat-11285	275	2	clearly	clearly	ADV
easat-11285	275	3	defined	define	VERB
easat-11285	275	4	decentralization	decentralization	NOUN
easat-11285	275	5	structure	structure	NOUN
easat-11285	275	6	enhances	enhance	VERB
easat-11285	275	7	transparency	transparency	NOUN
easat-11285	275	8	in	in	ADP
easat-11285	275	9	assigning	assign	VERB
easat-11285	275	10	individual	individual	ADJ
easat-11285	275	11	responsibility	responsibility	NOUN
easat-11285	275	12	,	,	PUNCT
easat-11285	275	13	while	while	SCONJ
easat-11285	275	14	an	an	DET
easat-11285	275	15	innovation	innovation	NOUN
easat-11285	275	16	-	-	PUNCT
easat-11285	275	17	oriented	orient	VERB
easat-11285	275	18	culture	culture	NOUN
easat-11285	275	19	encourages	encourage	VERB
easat-11285	275	20	enterprises	enterprise	NOUN
easat-11285	275	21	to	to	PART
easat-11285	275	22	embrace	embrace	VERB
easat-11285	275	23	and	and	CCONJ
easat-11285	275	24	implement	implement	VERB
easat-11285	275	25	modern	modern	ADJ
easat-11285	275	26	management	management	NOUN
easat-11285	275	27	mechanisms	mechanism	NOUN
easat-11285	275	28	,	,	PUNCT
easat-11285	275	29	including	include	VERB
easat-11285	275	30	ra	ra	PROPN
easat-11285	275	31	.	.	PUNCT
easat-11285	276	1	finally	finally	ADV
easat-11285	276	2	,	,	PUNCT
easat-11285	276	3	cp	cp	PROPN
easat-11285	276	4	also	also	ADV
easat-11285	276	5	exerts	exert	VERB
easat-11285	276	6	a	a	DET
easat-11285	276	7	statistically	statistically	ADV
easat-11285	276	8	significant	significant	ADJ
easat-11285	276	9	influence	influence	NOUN
easat-11285	276	10	(	(	PUNCT
easat-11285	276	11	b	b	X
easat-11285	276	12	=	=	SYM
easat-11285	276	13	0.258	0.258	NUM
easat-11285	276	14	)	)	PUNCT
easat-11285	276	15	.	.	PUNCT
easat-11285	277	1	in	in	ADP
easat-11285	277	2	highly	highly	ADV
easat-11285	277	3	competitive	competitive	ADJ
easat-11285	277	4	environments	environment	NOUN
easat-11285	277	5	,	,	PUNCT
easat-11285	277	6	enterprises	enterprise	NOUN
easat-11285	277	7	are	be	AUX
easat-11285	277	8	compelled	compel	VERB
easat-11285	277	9	to	to	PART
easat-11285	277	10	strengthen	strengthen	VERB
easat-11285	277	11	cost	cost	NOUN
easat-11285	277	12	control	control	NOUN
easat-11285	277	13	,	,	PUNCT
easat-11285	277	14	enhance	enhance	VERB
easat-11285	277	15	information	information	NOUN
easat-11285	277	16	transparency	transparency	NOUN
easat-11285	277	17	,	,	PUNCT
easat-11285	277	18	and	and	CCONJ
easat-11285	277	19	use	use	VERB
easat-11285	277	20	ra	ra	PROPN
easat-11285	277	21	as	as	ADP
easat-11285	277	22	a	a	DET
easat-11285	277	23	key	key	ADJ
easat-11285	277	24	tool	tool	NOUN
easat-11285	277	25	to	to	PART
easat-11285	277	26	measure	measure	VERB
easat-11285	277	27	and	and	CCONJ
easat-11285	277	28	improve	improve	VERB
easat-11285	277	29	operational	operational	ADJ
easat-11285	277	30	performance	performance	NOUN
easat-11285	277	31	.	.	PUNCT
easat-11285	278	1	table	table	NOUN
easat-11285	278	2	7	7	NUM
easat-11285	278	3	.	.	PUNCT
easat-11285	279	1	summary	summary	NOUN
easat-11285	279	2	of	of	ADP
easat-11285	279	3	regression	regression	NOUN
easat-11285	279	4	analysis	analysis	NOUN
easat-11285	279	5	results	result	NOUN
easat-11285	279	6	.	.	PUNCT
easat-11285	280	1	interpretation	interpretation	NOUN
easat-11285	280	2	coefficient	coefficient	PROPN
easat-11285	280	3	b	b	PROPN
easat-11285	280	4	sig	sig	PROPN
easat-11285	280	5	.	.	PUNCT
easat-11285	280	6	hypothesis	hypothesis	NOUN
easat-11285	280	7	testing	testing	NOUN
easat-11285	280	8	result	result	NOUN
easat-11285	280	9	impact	impact	NOUN
easat-11285	280	10	level	level	NOUN
easat-11285	280	11	mac	mac	NOUN
easat-11285	280	12	positively	positively	ADV
easat-11285	280	13	influences	influence	NOUN
easat-11285	280	14	raa	raa	NOUN
easat-11285	280	15	.	.	PUNCT
easat-11285	281	1	0.397	0.397	NUM
easat-11285	281	2	0.000	0.000	NUM
easat-11285	281	3	accepted	accept	VERB
easat-11285	281	4	strong	strong	ADJ
easat-11285	281	5	impact	impact	NOUN
easat-11285	281	6	aisq	aisq	NOUN
easat-11285	281	7	positively	positively	ADV
easat-11285	281	8	influences	influence	VERB
easat-11285	281	9	raa	raa	NOUN
easat-11285	281	10	.	.	PUNCT
easat-11285	282	1	0.417	0.417	NUM
easat-11285	282	2	0.000	0.000	NUM
easat-11285	282	3	accepted	accept	VERB
easat-11285	282	4	strong	strong	ADJ
easat-11285	282	5	impact	impact	NOUN
easat-11285	282	6	dtc	dtc	VERB
easat-11285	282	7	positively	positively	ADV
easat-11285	282	8	influences	influence	NOUN
easat-11285	282	9	raa	raa	NOUN
easat-11285	282	10	.	.	PUNCT
easat-11285	283	1	0.424	0.424	NUM
easat-11285	283	2	0.000	0.000	NUM
easat-11285	283	3	accepted	accept	VERB
easat-11285	283	4	strongest	strong	ADJ
easat-11285	283	5	impact	impact	NOUN
easat-11285	283	6	de	de	ADP
easat-11285	283	7	positively	positively	ADV
easat-11285	283	8	influences	influence	NOUN
easat-11285	283	9	raa	raa	NOUN
easat-11285	283	10	.	.	PUNCT
easat-11285	284	1	0.329	0.329	NUM
easat-11285	284	2	0.000	0.000	NUM
easat-11285	284	3	accepted	accept	VERB
easat-11285	284	4	medium	medium	NOUN
easat-11285	284	5	impact	impact	NOUN
easat-11285	284	6	ic	ic	PROPN
easat-11285	284	7	positively	positively	ADV
easat-11285	284	8	influences	influence	VERB
easat-11285	284	9	raa	raa	NOUN
easat-11285	284	10	.	.	PUNCT
easat-11285	285	1	0.328	0.328	NUM
easat-11285	285	2	0.000	0.000	NUM
easat-11285	285	3	accepted	accept	VERB
easat-11285	285	4	medium	medium	ADJ
easat-11285	285	5	impact	impact	NOUN
easat-11285	285	6	cp	cp	NUM
easat-11285	285	7	positively	positively	ADV
easat-11285	285	8	influences	influence	NOUN
easat-11285	285	9	raa	raa	NOUN
easat-11285	285	10	.	.	PUNCT
easat-11285	286	1	0.258	0.258	NUM
easat-11285	286	2	0.000	0.000	NUM
easat-11285	286	3	accepted	accept	VERB
easat-11285	286	4	mild	mild	ADJ
easat-11285	286	5	to	to	ADP
easat-11285	286	6	moderate	moderate	ADJ
easat-11285	286	7	impact	impact	NOUN
easat-11285	286	8	thus	thus	ADV
easat-11285	286	9	,	,	PUNCT
easat-11285	286	10	all	all	DET
easat-11285	286	11	six	six	NUM
easat-11285	286	12	hypotheses	hypothesis	NOUN
easat-11285	286	13	(	(	PUNCT
easat-11285	286	14	h1	h1	NOUN
easat-11285	286	15	–	–	PUNCT
easat-11285	286	16	h6	h6	PROPN
easat-11285	286	17	)	)	PUNCT
easat-11285	286	18	are	be	AUX
easat-11285	286	19	accepted	accept	VERB
easat-11285	286	20	.	.	PUNCT
easat-11285	287	1	these	these	DET
easat-11285	287	2	findings	finding	NOUN
easat-11285	287	3	indicate	indicate	VERB
easat-11285	287	4	that	that	SCONJ
easat-11285	287	5	the	the	DET
easat-11285	287	6	raa	raa	NOUN
easat-11285	287	7	in	in	ADP
easat-11285	287	8	vietnamese	vietnamese	ADJ
easat-11285	287	9	enterprises	enterprise	NOUN
easat-11285	287	10	is	be	AUX
easat-11285	287	11	not	not	PART
easat-11285	287	12	only	only	ADV
easat-11285	287	13	influenced	influence	VERB
easat-11285	287	14	by	by	ADP
easat-11285	287	15	accounting	accounting	NOUN
easat-11285	287	16	competency	competency	NOUN
easat-11285	287	17	and	and	CCONJ
easat-11285	287	18	the	the	DET
easat-11285	287	19	quality	quality	NOUN
easat-11285	287	20	of	of	ADP
easat-11285	287	21	accounting	accounting	NOUN
easat-11285	287	22	information	information	NOUN
easat-11285	287	23	systems	system	NOUN
easat-11285	287	24	but	but	CCONJ
easat-11285	287	25	is	be	AUX
easat-11285	287	26	also	also	ADV
easat-11285	287	27	strongly	strongly	ADV
easat-11285	287	28	driven	drive	VERB
easat-11285	287	29	by	by	ADP
easat-11285	287	30	digital	digital	ADJ
easat-11285	287	31	transformation	transformation	NOUN
easat-11285	287	32	,	,	PUNCT
easat-11285	287	33	organizational	organizational	ADJ
easat-11285	287	34	structure	structure	NOUN
easat-11285	287	35	,	,	PUNCT
easat-11285	287	36	and	and	CCONJ
easat-11285	287	37	competitive	competitive	ADJ
easat-11285	287	38	pressures	pressure	NOUN
easat-11285	287	39	.	.	PUNCT
easat-11285	288	1	this	this	PRON
easat-11285	288	2	implies	imply	VERB
easat-11285	288	3	that	that	SCONJ
easat-11285	288	4	enterprises	enterprise	NOUN
easat-11285	288	5	must	must	AUX
easat-11285	288	6	simultaneously	simultaneously	ADV
easat-11285	288	7	strengthen	strengthen	VERB
easat-11285	288	8	their	their	PRON
easat-11285	288	9	digital	digital	ADJ
easat-11285	288	10	capabilities	capability	NOUN
easat-11285	288	11	,	,	PUNCT
easat-11285	288	12	enhance	enhance	VERB
easat-11285	288	13	information	information	NOUN
easat-11285	288	14	system	system	NOUN
easat-11285	288	15	quality	quality	NOUN
easat-11285	288	16	,	,	PUNCT
easat-11285	288	17	establish	establish	VERB
easat-11285	288	18	clear	clear	ADJ
easat-11285	288	19	decentralization	decentralization	NOUN
easat-11285	288	20	mechanisms	mechanism	NOUN
easat-11285	288	21	,	,	PUNCT
easat-11285	288	22	and	and	CCONJ
easat-11285	288	23	foster	foster	VERB
easat-11285	288	24	an	an	DET
easat-11285	288	25	innovation	innovation	NOUN
easat-11285	288	26	-	-	PUNCT
easat-11285	288	27	oriented	orient	VERB
easat-11285	288	28	culture	culture	NOUN
easat-11285	288	29	to	to	PART
easat-11285	288	30	improve	improve	VERB
easat-11285	288	31	the	the	DET
easat-11285	288	32	effectiveness	effectiveness	NOUN
easat-11285	288	33	of	of	ADP
easat-11285	288	34	raa	raa	NOUN
easat-11285	288	35	during	during	ADP
easat-11285	288	36	the	the	DET
easat-11285	288	37	digital	digital	ADJ
easat-11285	288	38	transformation	transformation	NOUN
easat-11285	288	39	era	era	NOUN
easat-11285	288	40	.	.	PUNCT
easat-11285	289	1	5.5	5.5	NUM
easat-11285	289	2	.	.	PUNCT
easat-11285	289	3	discussion	discussion	NOUN
easat-11285	289	4	of	of	ADP
easat-11285	289	5	findings	finding	NOUN
easat-11285	289	6	the	the	DET
easat-11285	289	7	findings	finding	NOUN
easat-11285	289	8	reveal	reveal	VERB
easat-11285	289	9	that	that	SCONJ
easat-11285	289	10	all	all	DET
easat-11285	289	11	six	six	NUM
easat-11285	289	12	factors	factor	NOUN
easat-11285	289	13	in	in	ADP
easat-11285	289	14	the	the	DET
easat-11285	289	15	research	research	NOUN
easat-11285	289	16	model	model	NOUN
easat-11285	289	17	exert	exert	VERB
easat-11285	289	18	positive	positive	ADJ
easat-11285	289	19	and	and	CCONJ
easat-11285	289	20	statistically	statistically	ADV
easat-11285	289	21	significant	significant	ADJ
easat-11285	289	22	effects	effect	NOUN
easat-11285	289	23	on	on	ADP
easat-11285	289	24	the	the	DET
easat-11285	289	25	raa	raa	NOUN
easat-11285	289	26	in	in	ADP
easat-11285	289	27	the	the	DET
easat-11285	289	28	context	context	NOUN
easat-11285	289	29	of	of	ADP
easat-11285	289	30	digital	digital	ADJ
easat-11285	289	31	transformation	transformation	NOUN
easat-11285	289	32	among	among	ADP
easat-11285	289	33	vietnamese	vietnamese	ADJ
easat-11285	289	34	enterprises	enterprise	NOUN
easat-11285	289	35	.	.	PUNCT
easat-11285	290	1	this	this	PRON
easat-11285	290	2	indicates	indicate	VERB
easat-11285	290	3	that	that	SCONJ
easat-11285	290	4	the	the	DET
easat-11285	290	5	implementation	implementation	NOUN
easat-11285	290	6	of	of	ADP
easat-11285	290	7	ra	ra	PROPN
easat-11285	290	8	is	be	AUX
easat-11285	290	9	not	not	PART
easat-11285	290	10	only	only	ADV
easat-11285	290	11	influenced	influence	VERB
easat-11285	290	12	by	by	ADP
easat-11285	290	13	internal	internal	ADJ
easat-11285	290	14	organizational	organizational	ADJ
easat-11285	290	15	resources	resource	NOUN
easat-11285	290	16	but	but	CCONJ
easat-11285	290	17	is	be	AUX
easat-11285	290	18	also	also	ADV
easat-11285	290	19	strongly	strongly	ADV
easat-11285	290	20	shaped	shape	VERB
easat-11285	290	21	by	by	ADP
easat-11285	290	22	technological	technological	ADJ
easat-11285	290	23	capabilities	capability	NOUN
easat-11285	290	24	and	and	CCONJ
easat-11285	290	25	competitive	competitive	ADJ
easat-11285	290	26	environmental	environmental	ADJ
easat-11285	290	27	conditions	condition	NOUN
easat-11285	290	28	.	.	PUNCT
easat-11285	291	1	these	these	DET
easat-11285	291	2	results	result	NOUN
easat-11285	291	3	are	be	AUX
easat-11285	291	4	consistent	consistent	ADJ
easat-11285	291	5	with	with	ADP
easat-11285	291	6	the	the	DET
easat-11285	291	7	theoretical	theoretical	ADJ
easat-11285	291	8	foundations	foundation	NOUN
easat-11285	291	9	of	of	ADP
easat-11285	291	10	rat	rat	NOUN
easat-11285	291	11	,	,	PUNCT
easat-11285	291	12	mcs	mcs	PROPN
easat-11285	291	13	,	,	PUNCT
easat-11285	291	14	and	and	CCONJ
easat-11285	291	15	the	the	DET
easat-11285	291	16	toe	toe	NOUN
easat-11285	291	17	framework	framework	NOUN
easat-11285	291	18	adopted	adopt	VERB
easat-11285	291	19	in	in	ADP
easat-11285	291	20	this	this	DET
easat-11285	291	21	study	study	NOUN
easat-11285	291	22	.	.	PUNCT
easat-11285	292	1	first	first	ADV
easat-11285	292	2	,	,	PUNCT
easat-11285	292	3	dtc	dtc	PROPN
easat-11285	292	4	is	be	AUX
easat-11285	292	5	identified	identify	VERB
easat-11285	292	6	as	as	ADP
easat-11285	292	7	the	the	DET
easat-11285	292	8	most	most	ADV
easat-11285	292	9	influential	influential	ADJ
easat-11285	292	10	factor	factor	NOUN
easat-11285	292	11	affecting	affect	VERB
easat-11285	292	12	raa	raa	NOUN
easat-11285	292	13	.	.	PUNCT
easat-11285	293	1	this	this	PRON
easat-11285	293	2	reflects	reflect	VERB
easat-11285	293	3	the	the	DET
easat-11285	293	4	reality	reality	NOUN
easat-11285	293	5	of	of	ADP
easat-11285	293	6	vietnam	vietnam	PROPN
easat-11285	293	7	’s	’s	PART
easat-11285	293	8	rapidly	rapidly	ADV
easat-11285	293	9	evolving	evolve	VERB
easat-11285	293	10	digital	digital	ADJ
easat-11285	293	11	transformation	transformation	NOUN
easat-11285	293	12	landscape	landscape	NOUN
easat-11285	293	13	,	,	PUNCT
easat-11285	293	14	where	where	SCONJ
easat-11285	293	15	enterprises	enterprise	NOUN
easat-11285	293	16	increasingly	increasingly	ADV
easat-11285	293	17	rely	rely	VERB
easat-11285	293	18	on	on	ADP
easat-11285	293	19	digitalized	digitalized	ADJ
easat-11285	293	20	data	datum	NOUN
easat-11285	293	21	,	,	PUNCT
easat-11285	293	22	integrated	integrate	VERB
easat-11285	293	23	systems	system	NOUN
easat-11285	293	24	,	,	PUNCT
easat-11285	293	25	and	and	CCONJ
easat-11285	293	26	automated	automate	VERB
easat-11285	293	27	processes	process	NOUN
easat-11285	293	28	to	to	PART
easat-11285	293	29	support	support	VERB
easat-11285	293	30	accountability	accountability	NOUN
easat-11285	293	31	,	,	PUNCT
easat-11285	293	32	performance	performance	NOUN
easat-11285	293	33	evaluation	evaluation	NOUN
easat-11285	293	34	,	,	PUNCT
easat-11285	293	35	and	and	CCONJ
easat-11285	293	36	responsibility	responsibility	NOUN
easat-11285	293	37	reporting	reporting	NOUN
easat-11285	293	38	.	.	PUNCT
easat-11285	294	1	this	this	DET
easat-11285	294	2	finding	finding	NOUN
easat-11285	294	3	aligns	align	VERB
easat-11285	294	4	with	with	ADP
easat-11285	294	5	recent	recent	ADJ
easat-11285	294	6	international	international	ADJ
easat-11285	294	7	research	research	NOUN
easat-11285	294	8	emphasizing	emphasize	VERB
easat-11285	294	9	the	the	DET
easat-11285	294	10	critical	critical	ADJ
easat-11285	294	11	role	role	NOUN
easat-11285	294	12	of	of	ADP
easat-11285	294	13	digital	digital	ADJ
easat-11285	294	14	transformation	transformation	NOUN
easat-11285	294	15	in	in	ADP
easat-11285	294	16	modern	modern	ADJ
easat-11285	294	17	management	management	NOUN
easat-11285	294	18	accounting	accounting	NOUN
easat-11285	294	19	systems	system	NOUN
easat-11285	294	20	[	[	X
easat-11285	294	21	1	1	NUM
easat-11285	294	22	,	,	PUNCT
easat-11285	294	23	3	3	NUM
easat-11285	294	24	]	]	PUNCT
easat-11285	294	25	.	.	PUNCT
easat-11285	295	1	second	second	ADJ
easat-11285	295	2	,	,	PUNCT
easat-11285	295	3	both	both	PRON
easat-11285	295	4	aisq	aisq	PROPN
easat-11285	295	5	and	and	CCONJ
easat-11285	295	6	mac	mac	PROPN
easat-11285	295	7	exhibit	exhibit	VERB
easat-11285	295	8	strong	strong	ADJ
easat-11285	295	9	and	and	CCONJ
easat-11285	295	10	stable	stable	ADJ
easat-11285	295	11	effects	effect	NOUN
easat-11285	295	12	on	on	ADP
easat-11285	295	13	raa	raa	NOUN
easat-11285	295	14	.	.	PUNCT
easat-11285	296	1	these	these	DET
easat-11285	296	2	results	result	NOUN
easat-11285	296	3	underscore	underscore	VERB
easat-11285	296	4	that	that	SCONJ
easat-11285	296	5	decisions	decision	NOUN
easat-11285	296	6	related	relate	VERB
easat-11285	296	7	to	to	ADP
easat-11285	296	8	responsibility	responsibility	NOUN
easat-11285	296	9	allocation	allocation	NOUN
easat-11285	296	10	,	,	PUNCT
easat-11285	296	11	performance	performance	NOUN
easat-11285	296	12	measurement	measurement	NOUN
easat-11285	296	13	,	,	PUNCT
easat-11285	296	14	and	and	CCONJ
easat-11285	296	15	responsibility	responsibility	NOUN
easat-11285	296	16	reporting	reporting	NOUN
easat-11285	296	17	can	can	AUX
easat-11285	296	18	only	only	ADV
easat-11285	296	19	be	be	AUX
easat-11285	296	20	effectively	effectively	ADV
easat-11285	296	21	executed	execute	VERB
easat-11285	296	22	when	when	SCONJ
easat-11285	296	23	accounting	accounting	NOUN
easat-11285	296	24	information	information	NOUN
easat-11285	296	25	is	be	AUX
easat-11285	296	26	accurate	accurate	ADJ
easat-11285	296	27	,	,	PUNCT
easat-11285	296	28	timely	timely	ADV
easat-11285	296	29	,	,	PUNCT
easat-11285	296	30	and	and	CCONJ
easat-11285	296	31	operated	operate	VERB
easat-11285	296	32	by	by	ADP
easat-11285	296	33	competent	competent	ADJ
easat-11285	296	34	accounting	accounting	NOUN
easat-11285	296	35	personnel	personnel	NOUN
easat-11285	296	36	.	.	PUNCT
easat-11285	297	1	this	this	DET
easat-11285	297	2	finding	finding	NOUN
easat-11285	297	3	is	be	AUX
easat-11285	297	4	consistent	consistent	ADJ
easat-11285	297	5	with	with	ADP
easat-11285	297	6	feghali	feghali	PROPN
easat-11285	297	7	et	et	PROPN
easat-11285	297	8	al	al	PROPN
easat-11285	297	9	.	.	PUNCT
easat-11285	298	1	[	[	X
easat-11285	298	2	2	2	NUM
easat-11285	298	3	]	]	PUNCT
easat-11285	298	4	and	and	CCONJ
easat-11285	298	5	mai	mai	PROPN
easat-11285	298	6	and	and	CCONJ
easat-11285	298	7	thu	thu	PROPN
easat-11285	299	1	[	[	X
easat-11285	299	2	6	6	NUM
easat-11285	299	3	]	]	PUNCT
easat-11285	299	4	,	,	PUNCT
easat-11285	299	5	who	who	PRON
easat-11285	299	6	highlight	highlight	VERB
easat-11285	299	7	information	information	NOUN
easat-11285	299	8	quality	quality	NOUN
easat-11285	299	9	and	and	CCONJ
easat-11285	299	10	accounting	accounting	NOUN
easat-11285	299	11	competency	competency	NOUN
easat-11285	299	12	as	as	ADP
easat-11285	299	13	foundational	foundational	ADJ
easat-11285	299	14	elements	element	NOUN
easat-11285	299	15	of	of	ADP
easat-11285	299	16	any	any	DET
easat-11285	299	17	responsibility	responsibility	NOUN
easat-11285	299	18	control	control	NOUN
easat-11285	299	19	mechanism	mechanism	NOUN
easat-11285	299	20	.	.	PUNCT
easat-11285	300	1	additionally	additionally	ADV
easat-11285	300	2	,	,	PUNCT
easat-11285	300	3	de	de	PROPN
easat-11285	300	4	and	and	CCONJ
easat-11285	300	5	ic	ic	PROPN
easat-11285	300	6	also	also	ADV
easat-11285	300	7	positively	positively	ADV
easat-11285	300	8	influence	influence	VERB
easat-11285	300	9	the	the	DET
easat-11285	300	10	raa	raa	NOUN
easat-11285	300	11	.	.	PUNCT
easat-11285	301	1	clear	clear	ADJ
easat-11285	301	2	decentralization	decentralization	NOUN
easat-11285	301	3	facilitates	facilitate	VERB
easat-11285	301	4	the	the	DET
easat-11285	301	5	establishment	establishment	NOUN
easat-11285	301	6	of	of	ADP
easat-11285	301	7	responsibility	responsibility	NOUN
easat-11285	301	8	centers	center	NOUN
easat-11285	301	9	and	and	CCONJ
easat-11285	301	10	enhances	enhance	VERB
easat-11285	301	11	transparency	transparency	NOUN
easat-11285	301	12	in	in	ADP
easat-11285	301	13	performance	performance	NOUN
easat-11285	301	14	evaluation	evaluation	NOUN
easat-11285	301	15	processes	process	NOUN
easat-11285	301	16	.	.	PUNCT
easat-11285	302	1	at	at	ADP
easat-11285	302	2	the	the	DET
easat-11285	302	3	same	same	ADJ
easat-11285	302	4	time	time	NOUN
easat-11285	302	5	,	,	PUNCT
easat-11285	302	6	an	an	DET
easat-11285	302	7	innovation	innovation	NOUN
easat-11285	302	8	-	-	PUNCT
easat-11285	302	9	oriented	orient	VERB
easat-11285	302	10	culture	culture	NOUN
easat-11285	302	11	encourages	encourage	VERB
easat-11285	302	12	the	the	DET
easat-11285	302	13	acceptance	acceptance	NOUN
easat-11285	302	14	and	and	CCONJ
easat-11285	302	15	implementation	implementation	NOUN
easat-11285	302	16	of	of	ADP
easat-11285	302	17	121	121	NUM
easat-11285	302	18	edelweiss	edelweiss	PROPN
easat-11285	302	19	applied	apply	VERB
easat-11285	302	20	science	science	NOUN
easat-11285	302	21	and	and	CCONJ
easat-11285	302	22	technology	technology	NOUN
easat-11285	302	23	issn	issn	PROPN
easat-11285	302	24	:	:	PUNCT
easat-11285	302	25	2576	2576	NUM
easat-11285	302	26	-	-	SYM
easat-11285	302	27	8484	8484	NUM
easat-11285	302	28	vol	vol	NOUN
easat-11285	302	29	.	.	PROPN
easat-11285	303	1	9	9	NUM
easat-11285	303	2	,	,	PUNCT
easat-11285	303	3	no	no	INTJ
easat-11285	303	4	.	.	NOUN
easat-11285	303	5	12	12	NUM
easat-11285	303	6	:	:	PUNCT
easat-11285	303	7	109	109	NUM
easat-11285	303	8	-	-	SYM
easat-11285	303	9	123	123	NUM
easat-11285	303	10	,	,	PUNCT
easat-11285	303	11	2025	2025	NUM
easat-11285	303	12	doi	doi	NOUN
easat-11285	303	13	:	:	PUNCT
easat-11285	303	14	10.55214/2576	10.55214/2576	NUM
easat-11285	303	15	-	-	SYM
easat-11285	303	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	304	1	©	©	PROPN
easat-11285	304	2	2025	2025	NUM
easat-11285	304	3	by	by	ADP
easat-11285	304	4	the	the	DET
easat-11285	304	5	author	author	NOUN
easat-11285	304	6	;	;	PUNCT
easat-11285	304	7	licensee	licensee	PROPN
easat-11285	304	8	learning	learning	NOUN
easat-11285	304	9	gate	gate	VERB
easat-11285	304	10	advanced	advanced	ADJ
easat-11285	304	11	management	management	NOUN
easat-11285	304	12	practices	practice	NOUN
easat-11285	304	13	,	,	PUNCT
easat-11285	304	14	especially	especially	ADV
easat-11285	304	15	in	in	ADP
easat-11285	304	16	rapidly	rapidly	ADV
easat-11285	304	17	evolving	evolve	VERB
easat-11285	304	18	technological	technological	ADJ
easat-11285	304	19	environments	environment	NOUN
easat-11285	304	20	.	.	PUNCT
easat-11285	305	1	these	these	DET
easat-11285	305	2	findings	finding	NOUN
easat-11285	305	3	align	align	VERB
easat-11285	305	4	with	with	ADP
easat-11285	305	5	the	the	DET
easat-11285	305	6	work	work	NOUN
easat-11285	305	7	of	of	ADP
easat-11285	305	8	otley	otley	NOUN
easat-11285	305	9	[	[	X
easat-11285	305	10	11	11	NUM
easat-11285	305	11	]	]	PUNCT
easat-11285	305	12	and	and	CCONJ
easat-11285	305	13	kraus	kraus	PROPN
easat-11285	305	14	et	et	PROPN
easat-11285	305	15	al	al	PROPN
easat-11285	305	16	.	.	PUNCT
easat-11285	306	1	[	[	X
easat-11285	306	2	5	5	NUM
easat-11285	306	3	]	]	PUNCT
easat-11285	306	4	.	.	PUNCT
easat-11285	307	1	finally	finally	ADV
easat-11285	307	2	,	,	PUNCT
easat-11285	307	3	although	although	SCONJ
easat-11285	307	4	its	its	PRON
easat-11285	307	5	effect	effect	NOUN
easat-11285	307	6	is	be	AUX
easat-11285	307	7	relatively	relatively	ADV
easat-11285	307	8	smaller	small	ADJ
easat-11285	307	9	,	,	PUNCT
easat-11285	307	10	cp	cp	PRON
easat-11285	307	11	still	still	ADV
easat-11285	307	12	plays	play	VERB
easat-11285	307	13	a	a	DET
easat-11285	307	14	meaningful	meaningful	ADJ
easat-11285	307	15	role	role	NOUN
easat-11285	307	16	in	in	ADP
easat-11285	307	17	promoting	promote	VERB
easat-11285	307	18	raa	raa	NOUN
easat-11285	307	19	.	.	PUNCT
easat-11285	308	1	in	in	ADP
easat-11285	308	2	highly	highly	ADV
easat-11285	308	3	competitive	competitive	ADJ
easat-11285	308	4	markets	market	NOUN
easat-11285	308	5	,	,	PUNCT
easat-11285	308	6	enterprises	enterprise	NOUN
easat-11285	308	7	must	must	AUX
easat-11285	308	8	strengthen	strengthen	VERB
easat-11285	308	9	cost	cost	NOUN
easat-11285	308	10	control	control	NOUN
easat-11285	308	11	,	,	PUNCT
easat-11285	308	12	enhance	enhance	VERB
easat-11285	308	13	informational	informational	ADJ
easat-11285	308	14	transparency	transparency	NOUN
easat-11285	308	15	,	,	PUNCT
easat-11285	308	16	and	and	CCONJ
easat-11285	308	17	improve	improve	VERB
easat-11285	308	18	operational	operational	ADJ
easat-11285	308	19	efficiency	efficiency	NOUN
easat-11285	308	20	,	,	PUNCT
easat-11285	308	21	thereby	thereby	ADV
easat-11285	308	22	increasing	increase	VERB
easat-11285	308	23	their	their	PRON
easat-11285	308	24	motivation	motivation	NOUN
easat-11285	308	25	to	to	PART
easat-11285	308	26	adopt	adopt	VERB
easat-11285	308	27	modern	modern	ADJ
easat-11285	308	28	management	management	NOUN
easat-11285	308	29	tools	tool	NOUN
easat-11285	308	30	such	such	ADJ
easat-11285	308	31	as	as	ADP
easat-11285	308	32	ra	ra	PROPN
easat-11285	308	33	.	.	PUNCT
easat-11285	309	1	this	this	DET
easat-11285	309	2	finding	finding	NOUN
easat-11285	309	3	is	be	AUX
easat-11285	309	4	consistent	consistent	ADJ
easat-11285	309	5	with	with	ADP
easat-11285	309	6	manita	manita	PROPN
easat-11285	309	7	et	et	PROPN
easat-11285	309	8	al	al	PROPN
easat-11285	309	9	.	.	PUNCT
easat-11285	310	1	[	[	X
easat-11285	310	2	13	13	NUM
easat-11285	310	3	]	]	PUNCT
easat-11285	310	4	,	,	PUNCT
easat-11285	310	5	who	who	PRON
easat-11285	310	6	emphasize	emphasize	VERB
easat-11285	310	7	the	the	DET
easat-11285	310	8	impact	impact	NOUN
easat-11285	310	9	of	of	ADP
easat-11285	310	10	competitive	competitive	ADJ
easat-11285	310	11	forces	force	NOUN
easat-11285	310	12	on	on	ADP
easat-11285	310	13	management	management	NOUN
easat-11285	310	14	control	control	NOUN
easat-11285	310	15	systems	system	NOUN
easat-11285	310	16	.	.	PUNCT
easat-11285	311	1	overall	overall	ADV
easat-11285	311	2	,	,	PUNCT
easat-11285	311	3	the	the	DET
easat-11285	311	4	findings	finding	NOUN
easat-11285	311	5	indicate	indicate	VERB
easat-11285	311	6	that	that	PRON
easat-11285	311	7	raa	raa	NOUN
easat-11285	311	8	in	in	ADP
easat-11285	311	9	vietnamese	vietnamese	ADJ
easat-11285	311	10	enterprises	enterprise	NOUN
easat-11285	311	11	is	be	AUX
easat-11285	311	12	simultaneously	simultaneously	ADV
easat-11285	311	13	influenced	influence	VERB
easat-11285	311	14	by	by	ADP
easat-11285	311	15	technological	technological	ADJ
easat-11285	311	16	factors	factor	NOUN
easat-11285	311	17	(	(	PUNCT
easat-11285	311	18	dtc	dtc	PROPN
easat-11285	311	19	,	,	PUNCT
easat-11285	311	20	aisq	aisq	PROPN
easat-11285	311	21	)	)	PUNCT
easat-11285	311	22	,	,	PUNCT
easat-11285	311	23	human	human	ADJ
easat-11285	311	24	resource	resource	NOUN
easat-11285	311	25	factors	factor	NOUN
easat-11285	311	26	(	(	PUNCT
easat-11285	311	27	mac	mac	NOUN
easat-11285	311	28	)	)	PUNCT
easat-11285	311	29	,	,	PUNCT
easat-11285	311	30	organizational	organizational	ADJ
easat-11285	311	31	factors	factor	NOUN
easat-11285	311	32	(	(	PUNCT
easat-11285	311	33	de	de	X
easat-11285	311	34	,	,	PUNCT
easat-11285	311	35	ic	ic	NUM
easat-11285	311	36	)	)	PUNCT
easat-11285	311	37	,	,	PUNCT
easat-11285	311	38	and	and	CCONJ
easat-11285	311	39	environmental	environmental	ADJ
easat-11285	311	40	factors	factor	NOUN
easat-11285	311	41	(	(	PUNCT
easat-11285	311	42	cp	cp	NOUN
easat-11285	311	43	)	)	PUNCT
easat-11285	311	44	.	.	PUNCT
easat-11285	312	1	these	these	DET
easat-11285	312	2	results	result	NOUN
easat-11285	312	3	reinforce	reinforce	VERB
easat-11285	312	4	the	the	DET
easat-11285	312	5	theoretical	theoretical	ADJ
easat-11285	312	6	foundations	foundation	NOUN
easat-11285	312	7	of	of	ADP
easat-11285	312	8	mcs	mcs	PROPN
easat-11285	312	9	,	,	PUNCT
easat-11285	312	10	rbv	rbv	NOUN
easat-11285	312	11	,	,	PUNCT
easat-11285	312	12	and	and	CCONJ
easat-11285	312	13	toe	toe	NOUN
easat-11285	312	14	while	while	SCONJ
easat-11285	312	15	providing	provide	VERB
easat-11285	312	16	important	important	ADJ
easat-11285	312	17	empirical	empirical	ADJ
easat-11285	312	18	evidence	evidence	NOUN
easat-11285	312	19	on	on	ADP
easat-11285	312	20	the	the	DET
easat-11285	312	21	role	role	NOUN
easat-11285	312	22	of	of	ADP
easat-11285	312	23	digital	digital	ADJ
easat-11285	312	24	transformation	transformation	NOUN
easat-11285	312	25	in	in	ADP
easat-11285	312	26	shaping	shape	VERB
easat-11285	312	27	responsibility	responsibility	NOUN
easat-11285	312	28	accounting	accounting	NOUN
easat-11285	312	29	systems	system	NOUN
easat-11285	312	30	,	,	PUNCT
easat-11285	312	31	an	an	DET
easat-11285	312	32	emerging	emerge	VERB
easat-11285	312	33	research	research	NOUN
easat-11285	312	34	topic	topic	NOUN
easat-11285	312	35	in	in	ADP
easat-11285	312	36	the	the	DET
easat-11285	312	37	vietnamese	vietnamese	ADJ
easat-11285	312	38	context	context	NOUN
easat-11285	312	39	.	.	PUNCT
easat-11285	313	1	6	6	X
easat-11285	313	2	.	.	X
easat-11285	313	3	conclusion	conclusion	NOUN
easat-11285	313	4	and	and	CCONJ
easat-11285	313	5	managerial	managerial	ADJ
easat-11285	313	6	implications	implication	NOUN
easat-11285	313	7	6.1	6.1	NUM
easat-11285	313	8	.	.	PUNCT
easat-11285	314	1	conclusion	conclusion	NOUN
easat-11285	314	2	this	this	DET
easat-11285	314	3	study	study	NOUN
easat-11285	314	4	was	be	AUX
easat-11285	314	5	conducted	conduct	VERB
easat-11285	314	6	to	to	PART
easat-11285	314	7	evaluate	evaluate	VERB
easat-11285	314	8	the	the	DET
easat-11285	314	9	factors	factor	NOUN
easat-11285	314	10	influencing	influence	VERB
easat-11285	314	11	the	the	DET
easat-11285	314	12	raa	raa	NOUN
easat-11285	314	13	in	in	ADP
easat-11285	314	14	the	the	DET
easat-11285	314	15	context	context	NOUN
easat-11285	314	16	of	of	ADP
easat-11285	314	17	digital	digital	ADJ
easat-11285	314	18	transformation	transformation	NOUN
easat-11285	314	19	within	within	ADP
easat-11285	314	20	vietnamese	vietnamese	ADJ
easat-11285	314	21	enterprises	enterprise	NOUN
easat-11285	314	22	.	.	PUNCT
easat-11285	315	1	based	base	VERB
easat-11285	315	2	on	on	ADP
easat-11285	315	3	a	a	DET
easat-11285	315	4	theoretical	theoretical	ADJ
easat-11285	315	5	framework	framework	NOUN
easat-11285	315	6	integrating	integrate	VERB
easat-11285	315	7	rat	rat	NOUN
easat-11285	315	8	,	,	PUNCT
easat-11285	315	9	mcs	mcs	PROPN
easat-11285	315	10	,	,	PUNCT
easat-11285	315	11	the	the	DET
easat-11285	315	12	toe	toe	NOUN
easat-11285	315	13	framework	framework	NOUN
easat-11285	315	14	,	,	PUNCT
easat-11285	315	15	and	and	CCONJ
easat-11285	315	16	the	the	DET
easat-11285	315	17	rbv	rbv	NOUN
easat-11285	315	18	,	,	PUNCT
easat-11285	315	19	quantitative	quantitative	ADJ
easat-11285	315	20	analysis	analysis	NOUN
easat-11285	315	21	using	use	VERB
easat-11285	315	22	400	400	NUM
easat-11285	315	23	survey	survey	NOUN
easat-11285	315	24	responses	response	NOUN
easat-11285	315	25	revealed	reveal	VERB
easat-11285	315	26	that	that	SCONJ
easat-11285	315	27	all	all	DET
easat-11285	315	28	six	six	NUM
easat-11285	315	29	factors	factor	NOUN
easat-11285	315	30	,	,	PUNCT
easat-11285	315	31	mac	mac	PROPN
easat-11285	315	32	,	,	PUNCT
easat-11285	315	33	aisq	aisq	PROPN
easat-11285	315	34	,	,	PUNCT
easat-11285	315	35	dtc	dtc	PROPN
easat-11285	315	36	,	,	PUNCT
easat-11285	315	37	de	de	X
easat-11285	315	38	,	,	PUNCT
easat-11285	315	39	ic	ic	PROPN
easat-11285	315	40	,	,	PUNCT
easat-11285	315	41	and	and	CCONJ
easat-11285	315	42	cp	cp	NOUN
easat-11285	315	43	,	,	PUNCT
easat-11285	315	44	exert	exert	VERB
easat-11285	315	45	positive	positive	ADJ
easat-11285	315	46	and	and	CCONJ
easat-11285	315	47	statistically	statistically	ADV
easat-11285	315	48	significant	significant	ADJ
easat-11285	315	49	effects	effect	NOUN
easat-11285	315	50	on	on	ADP
easat-11285	315	51	raa	raa	NOUN
easat-11285	315	52	.	.	PUNCT
easat-11285	316	1	among	among	ADP
easat-11285	316	2	these	these	PRON
easat-11285	316	3	,	,	PUNCT
easat-11285	316	4	dtc	dtc	PROPN
easat-11285	316	5	demonstrates	demonstrate	VERB
easat-11285	316	6	the	the	DET
easat-11285	316	7	strongest	strong	ADJ
easat-11285	316	8	influence	influence	NOUN
easat-11285	316	9	,	,	PUNCT
easat-11285	316	10	followed	follow	VERB
easat-11285	316	11	by	by	ADP
easat-11285	316	12	aisq	aisq	NOUN
easat-11285	316	13	and	and	CCONJ
easat-11285	316	14	mac	mac	PROPN
easat-11285	316	15	.	.	PUNCT
easat-11285	317	1	this	this	PRON
easat-11285	317	2	reflects	reflect	VERB
easat-11285	317	3	the	the	DET
easat-11285	317	4	growing	grow	VERB
easat-11285	317	5	reliance	reliance	NOUN
easat-11285	317	6	of	of	ADP
easat-11285	317	7	enterprises	enterprise	NOUN
easat-11285	317	8	on	on	ADP
easat-11285	317	9	digital	digital	ADJ
easat-11285	317	10	capabilities	capability	NOUN
easat-11285	317	11	and	and	CCONJ
easat-11285	317	12	integrated	integrate	VERB
easat-11285	317	13	information	information	NOUN
easat-11285	317	14	systems	system	NOUN
easat-11285	317	15	to	to	PART
easat-11285	317	16	implement	implement	VERB
easat-11285	317	17	responsibility	responsibility	NOUN
easat-11285	317	18	control	control	NOUN
easat-11285	317	19	mechanisms	mechanism	NOUN
easat-11285	317	20	.	.	PUNCT
easat-11285	318	1	organizational	organizational	ADJ
easat-11285	318	2	factors	factor	NOUN
easat-11285	318	3	such	such	ADJ
easat-11285	318	4	as	as	ADP
easat-11285	318	5	decentralization	decentralization	NOUN
easat-11285	318	6	and	and	CCONJ
easat-11285	318	7	innovation	innovation	NOUN
easat-11285	318	8	culture	culture	NOUN
easat-11285	318	9	also	also	ADV
easat-11285	318	10	play	play	VERB
easat-11285	318	11	essential	essential	ADJ
easat-11285	318	12	roles	role	NOUN
easat-11285	318	13	,	,	PUNCT
easat-11285	318	14	creating	create	VERB
easat-11285	318	15	enabling	enable	VERB
easat-11285	318	16	conditions	condition	NOUN
easat-11285	318	17	for	for	ADP
easat-11285	318	18	the	the	DET
easat-11285	318	19	effective	effective	ADJ
easat-11285	318	20	operation	operation	NOUN
easat-11285	318	21	of	of	ADP
easat-11285	318	22	ra	ra	PROPN
easat-11285	318	23	.	.	PUNCT
easat-11285	319	1	meanwhile	meanwhile	ADV
easat-11285	319	2	,	,	PUNCT
easat-11285	319	3	competitive	competitive	ADJ
easat-11285	319	4	pressure	pressure	NOUN
easat-11285	319	5	continues	continue	VERB
easat-11285	319	6	to	to	PART
easat-11285	319	7	motivate	motivate	VERB
easat-11285	319	8	firms	firm	NOUN
easat-11285	319	9	to	to	PART
easat-11285	319	10	use	use	VERB
easat-11285	319	11	ra	ra	PROPN
easat-11285	319	12	as	as	ADP
easat-11285	319	13	a	a	DET
easat-11285	319	14	means	means	NOUN
easat-11285	319	15	to	to	PART
easat-11285	319	16	enhance	enhance	VERB
easat-11285	319	17	managerial	managerial	ADJ
easat-11285	319	18	efficiency	efficiency	NOUN
easat-11285	319	19	and	and	CCONJ
easat-11285	319	20	strengthen	strengthen	VERB
easat-11285	319	21	strategic	strategic	ADJ
easat-11285	319	22	responsiveness	responsiveness	NOUN
easat-11285	319	23	.	.	PUNCT
easat-11285	320	1	overall	overall	ADV
easat-11285	320	2	,	,	PUNCT
easat-11285	320	3	the	the	DET
easat-11285	320	4	study	study	NOUN
easat-11285	320	5	confirms	confirm	VERB
easat-11285	320	6	that	that	SCONJ
easat-11285	320	7	raa	raa	NOUN
easat-11285	320	8	is	be	AUX
easat-11285	320	9	not	not	PART
easat-11285	320	10	merely	merely	ADV
easat-11285	320	11	a	a	DET
easat-11285	320	12	technical	technical	ADJ
easat-11285	320	13	accounting	accounting	NOUN
easat-11285	320	14	activity	activity	NOUN
easat-11285	320	15	but	but	CCONJ
easat-11285	320	16	the	the	DET
easat-11285	320	17	outcome	outcome	NOUN
easat-11285	320	18	of	of	ADP
easat-11285	320	19	a	a	DET
easat-11285	320	20	broader	broad	ADJ
easat-11285	320	21	ecosystem	ecosystem	NOUN
easat-11285	320	22	encompassing	encompass	VERB
easat-11285	320	23	technology	technology	NOUN
easat-11285	320	24	,	,	PUNCT
easat-11285	320	25	human	human	ADJ
easat-11285	320	26	capability	capability	NOUN
easat-11285	320	27	,	,	PUNCT
easat-11285	320	28	organizational	organizational	ADJ
easat-11285	320	29	structure	structure	NOUN
easat-11285	320	30	,	,	PUNCT
easat-11285	320	31	and	and	CCONJ
easat-11285	320	32	external	external	ADJ
easat-11285	320	33	competitive	competitive	ADJ
easat-11285	320	34	forces	force	NOUN
easat-11285	320	35	.	.	PUNCT
easat-11285	321	1	these	these	DET
easat-11285	321	2	findings	finding	NOUN
easat-11285	321	3	provide	provide	VERB
easat-11285	321	4	important	important	ADJ
easat-11285	321	5	empirical	empirical	ADJ
easat-11285	321	6	evidence	evidence	NOUN
easat-11285	321	7	for	for	ADP
easat-11285	321	8	the	the	DET
easat-11285	321	9	vietnamese	vietnamese	ADJ
easat-11285	321	10	context	context	NOUN
easat-11285	321	11	,	,	PUNCT
easat-11285	321	12	where	where	SCONJ
easat-11285	321	13	digital	digital	ADJ
easat-11285	321	14	transformation	transformation	NOUN
easat-11285	321	15	is	be	AUX
easat-11285	321	16	accelerating	accelerate	VERB
easat-11285	321	17	,	,	PUNCT
easat-11285	321	18	and	and	CCONJ
easat-11285	321	19	ra	ra	PROPN
easat-11285	321	20	remains	remain	VERB
easat-11285	321	21	an	an	DET
easat-11285	321	22	emerging	emerge	VERB
easat-11285	321	23	but	but	CCONJ
easat-11285	321	24	increasingly	increasingly	ADV
easat-11285	321	25	relevant	relevant	ADJ
easat-11285	321	26	area	area	NOUN
easat-11285	321	27	of	of	ADP
easat-11285	321	28	research	research	NOUN
easat-11285	321	29	.	.	PUNCT
easat-11285	322	1	6.2	6.2	NUM
easat-11285	322	2	.	.	PUNCT
easat-11285	323	1	managerial	managerial	ADJ
easat-11285	323	2	implications	implication	NOUN
easat-11285	323	3	based	base	VERB
easat-11285	323	4	on	on	ADP
easat-11285	323	5	the	the	DET
easat-11285	323	6	research	research	NOUN
easat-11285	323	7	findings	finding	NOUN
easat-11285	323	8	,	,	PUNCT
easat-11285	323	9	several	several	ADJ
easat-11285	323	10	managerial	managerial	ADJ
easat-11285	323	11	implications	implication	NOUN
easat-11285	323	12	are	be	AUX
easat-11285	323	13	proposed	propose	VERB
easat-11285	323	14	to	to	PART
easat-11285	323	15	help	help	VERB
easat-11285	323	16	enterprises	enterprise	NOUN
easat-11285	323	17	enhance	enhance	VERB
easat-11285	323	18	the	the	DET
easat-11285	323	19	raa	raa	NOUN
easat-11285	323	20	:	:	PUNCT
easat-11285	323	21	6.2.1	6.2.1	NOUN
easat-11285	323	22	.	.	PUNCT
easat-11285	324	1	strengthen	strengthen	VERB
easat-11285	324	2	the	the	DET
easat-11285	324	3	enterprise	enterprise	NOUN
easat-11285	324	4	’s	’s	PART
easat-11285	324	5	digital	digital	ADJ
easat-11285	324	6	transformation	transformation	NOUN
easat-11285	324	7	capability	capability	NOUN
easat-11285	324	8	as	as	SCONJ
easat-11285	324	9	dtc	dtc	NOUN
easat-11285	324	10	is	be	AUX
easat-11285	324	11	the	the	DET
easat-11285	324	12	most	most	ADV
easat-11285	324	13	influential	influential	ADJ
easat-11285	324	14	factor	factor	NOUN
easat-11285	324	15	,	,	PUNCT
easat-11285	324	16	enterprises	enterprise	NOUN
easat-11285	324	17	should	should	AUX
easat-11285	324	18	prioritize	prioritize	VERB
easat-11285	324	19	investments	investment	NOUN
easat-11285	324	20	in	in	ADP
easat-11285	324	21	digital	digital	ADJ
easat-11285	324	22	infrastructure	infrastructure	NOUN
easat-11285	324	23	,	,	PUNCT
easat-11285	324	24	including	include	VERB
easat-11285	324	25	erp	erp	PROPN
easat-11285	324	26	systems	system	NOUN
easat-11285	324	27	,	,	PUNCT
easat-11285	324	28	intelligent	intelligent	ADJ
easat-11285	324	29	accounting	accounting	NOUN
easat-11285	324	30	software	software	NOUN
easat-11285	324	31	,	,	PUNCT
easat-11285	324	32	integrated	integrate	VERB
easat-11285	324	33	data	data	NOUN
easat-11285	324	34	platforms	platform	NOUN
easat-11285	324	35	,	,	PUNCT
easat-11285	324	36	and	and	CCONJ
easat-11285	324	37	analytical	analytical	ADJ
easat-11285	324	38	technologies	technology	NOUN
easat-11285	324	39	.	.	PUNCT
easat-11285	325	1	digitalized	digitalize	VERB
easat-11285	325	2	processes	process	NOUN
easat-11285	325	3	ensure	ensure	VERB
easat-11285	325	4	that	that	SCONJ
easat-11285	325	5	responsibility	responsibility	NOUN
easat-11285	325	6	-	-	PUNCT
easat-11285	325	7	related	relate	VERB
easat-11285	325	8	data	datum	NOUN
easat-11285	325	9	are	be	AUX
easat-11285	325	10	transparent	transparent	ADJ
easat-11285	325	11	,	,	PUNCT
easat-11285	325	12	timely	timely	ADJ
easat-11285	325	13	,	,	PUNCT
easat-11285	325	14	and	and	CCONJ
easat-11285	325	15	accurate	accurate	ADJ
easat-11285	325	16	.	.	PUNCT
easat-11285	326	1	6.2.2	6.2.2	X
easat-11285	326	2	.	.	PUNCT
easat-11285	327	1	improve	improve	VERB
easat-11285	327	2	the	the	DET
easat-11285	327	3	quality	quality	NOUN
easat-11285	327	4	of	of	ADP
easat-11285	327	5	the	the	DET
easat-11285	327	6	accounting	accounting	NOUN
easat-11285	327	7	information	information	NOUN
easat-11285	327	8	system	system	NOUN
easat-11285	327	9	enterprises	enterprise	NOUN
easat-11285	327	10	should	should	AUX
easat-11285	327	11	develop	develop	VERB
easat-11285	327	12	accounting	accounting	NOUN
easat-11285	327	13	information	information	NOUN
easat-11285	327	14	systems	system	NOUN
easat-11285	327	15	with	with	ADP
easat-11285	327	16	high	high	ADJ
easat-11285	327	17	reliability	reliability	NOUN
easat-11285	327	18	,	,	PUNCT
easat-11285	327	19	crossdepartmental	crossdepartmental	ADJ
easat-11285	327	20	data	datum	NOUN
easat-11285	327	21	integration	integration	NOUN
easat-11285	327	22	,	,	PUNCT
easat-11285	327	23	and	and	CCONJ
easat-11285	327	24	strong	strong	ADJ
easat-11285	327	25	support	support	NOUN
easat-11285	327	26	for	for	ADP
easat-11285	327	27	responsibility	responsibility	NOUN
easat-11285	327	28	center	center	NOUN
easat-11285	327	29	reporting	reporting	NOUN
easat-11285	327	30	.	.	PUNCT
easat-11285	328	1	an	an	DET
easat-11285	328	2	effective	effective	ADJ
easat-11285	328	3	information	information	NOUN
easat-11285	328	4	system	system	NOUN
easat-11285	328	5	forms	form	VERB
easat-11285	328	6	the	the	DET
easat-11285	328	7	foundation	foundation	NOUN
easat-11285	328	8	for	for	ADP
easat-11285	328	9	the	the	DET
easat-11285	328	10	smooth	smooth	ADJ
easat-11285	328	11	functioning	functioning	NOUN
easat-11285	328	12	of	of	ADP
easat-11285	328	13	ra	ra	PROPN
easat-11285	328	14	.	.	PROPN
easat-11285	328	15	122	122	NUM
easat-11285	328	16	edelweiss	edelweiss	PROPN
easat-11285	328	17	applied	apply	VERB
easat-11285	328	18	science	science	NOUN
easat-11285	328	19	and	and	CCONJ
easat-11285	328	20	technology	technology	NOUN
easat-11285	328	21	issn	issn	PROPN
easat-11285	328	22	:	:	PUNCT
easat-11285	328	23	2576	2576	NUM
easat-11285	328	24	-	-	SYM
easat-11285	328	25	8484	8484	NUM
easat-11285	328	26	vol	vol	NOUN
easat-11285	328	27	.	.	PROPN
easat-11285	329	1	9	9	NUM
easat-11285	329	2	,	,	PUNCT
easat-11285	329	3	no	no	INTJ
easat-11285	329	4	.	.	NOUN
easat-11285	329	5	12	12	NUM
easat-11285	329	6	:	:	PUNCT
easat-11285	329	7	109	109	NUM
easat-11285	329	8	-	-	SYM
easat-11285	329	9	123	123	NUM
easat-11285	329	10	,	,	PUNCT
easat-11285	329	11	2025	2025	NUM
easat-11285	329	12	doi	doi	NOUN
easat-11285	329	13	:	:	PUNCT
easat-11285	329	14	10.55214/2576	10.55214/2576	NUM
easat-11285	329	15	-	-	SYM
easat-11285	329	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	330	1	©	©	PROPN
easat-11285	330	2	2025	2025	NUM
easat-11285	330	3	by	by	ADP
easat-11285	330	4	the	the	DET
easat-11285	330	5	author	author	NOUN
easat-11285	330	6	;	;	PUNCT
easat-11285	330	7	licensee	licensee	PROPN
easat-11285	330	8	learning	learn	VERB
easat-11285	330	9	gate	gate	NOUN
easat-11285	330	10	6.2.3	6.2.3	PROPN
easat-11285	330	11	.	.	PUNCT
easat-11285	331	1	enhance	enhance	VERB
easat-11285	331	2	management	management	NOUN
easat-11285	331	3	accounting	accounting	NOUN
easat-11285	331	4	competency	competency	NOUN
easat-11285	331	5	firms	firm	NOUN
easat-11285	331	6	should	should	AUX
easat-11285	331	7	invest	invest	VERB
easat-11285	331	8	in	in	ADP
easat-11285	331	9	training	training	NOUN
easat-11285	331	10	accounting	accounting	NOUN
easat-11285	331	11	personnel	personnel	NOUN
easat-11285	331	12	in	in	ADP
easat-11285	331	13	data	datum	NOUN
easat-11285	331	14	analysis	analysis	NOUN
easat-11285	331	15	,	,	PUNCT
easat-11285	331	16	managerial	managerial	ADJ
easat-11285	331	17	thinking	thinking	NOUN
easat-11285	331	18	,	,	PUNCT
easat-11285	331	19	and	and	CCONJ
easat-11285	331	20	the	the	DET
easat-11285	331	21	use	use	NOUN
easat-11285	331	22	of	of	ADP
easat-11285	331	23	modern	modern	ADJ
easat-11285	331	24	accounting	accounting	NOUN
easat-11285	331	25	tools	tool	NOUN
easat-11285	331	26	.	.	PUNCT
easat-11285	332	1	competent	competent	ADJ
easat-11285	332	2	staff	staff	NOUN
easat-11285	332	3	ensure	ensure	VERB
easat-11285	332	4	that	that	SCONJ
easat-11285	332	5	ra	ra	PROPN
easat-11285	332	6	systems	system	NOUN
easat-11285	332	7	are	be	AUX
easat-11285	332	8	properly	properly	ADV
easat-11285	332	9	designed	design	VERB
easat-11285	332	10	and	and	CCONJ
easat-11285	332	11	effectively	effectively	ADV
easat-11285	332	12	implemented	implement	VERB
easat-11285	332	13	.	.	PUNCT
easat-11285	333	1	6.2.4	6.2.4	X
easat-11285	333	2	.	.	X
easat-11285	334	1	strengthen	strengthen	VERB
easat-11285	334	2	decentralization	decentralization	NOUN
easat-11285	334	3	mechanisms	mechanism	NOUN
easat-11285	334	4	within	within	ADP
easat-11285	334	5	the	the	DET
easat-11285	334	6	enterprise	enterprise	NOUN
easat-11285	334	7	given	give	VERB
easat-11285	334	8	the	the	DET
easat-11285	334	9	positive	positive	ADJ
easat-11285	334	10	impact	impact	NOUN
easat-11285	334	11	of	of	ADP
easat-11285	334	12	decentralization	decentralization	NOUN
easat-11285	334	13	,	,	PUNCT
easat-11285	334	14	enterprises	enterprise	NOUN
easat-11285	334	15	should	should	AUX
easat-11285	334	16	clearly	clearly	ADV
easat-11285	334	17	define	define	VERB
easat-11285	334	18	the	the	DET
easat-11285	334	19	authority	authority	NOUN
easat-11285	334	20	and	and	CCONJ
easat-11285	334	21	responsibilities	responsibility	NOUN
easat-11285	334	22	of	of	ADP
easat-11285	334	23	each	each	DET
easat-11285	334	24	responsibility	responsibility	NOUN
easat-11285	334	25	center	center	NOUN
easat-11285	334	26	.	.	PUNCT
easat-11285	335	1	a	a	DET
easat-11285	335	2	well	well	ADV
easat-11285	335	3	-	-	PUNCT
easat-11285	335	4	structured	structure	VERB
easat-11285	335	5	decentralized	decentralize	VERB
easat-11285	335	6	system	system	NOUN
easat-11285	335	7	allows	allow	VERB
easat-11285	335	8	ra	ra	PROPN
easat-11285	335	9	to	to	PART
easat-11285	335	10	fulfill	fulfill	VERB
easat-11285	335	11	its	its	PRON
easat-11285	335	12	role	role	NOUN
easat-11285	335	13	in	in	ADP
easat-11285	335	14	monitoring	monitor	VERB
easat-11285	335	15	responsibilities	responsibility	NOUN
easat-11285	335	16	and	and	CCONJ
easat-11285	335	17	evaluating	evaluate	VERB
easat-11285	335	18	performance	performance	NOUN
easat-11285	335	19	.	.	PUNCT
easat-11285	336	1	6.2.5	6.2.5	X
easat-11285	336	2	.	.	PUNCT
easat-11285	336	3	foster	foster	VERB
easat-11285	336	4	an	an	DET
easat-11285	336	5	innovation	innovation	NOUN
easat-11285	336	6	-	-	PUNCT
easat-11285	336	7	oriented	orient	VERB
easat-11285	336	8	organizational	organizational	ADJ
easat-11285	336	9	culture	culture	NOUN
easat-11285	336	10	enterprises	enterprise	NOUN
easat-11285	336	11	should	should	AUX
easat-11285	336	12	promote	promote	VERB
easat-11285	336	13	a	a	DET
easat-11285	336	14	flexible	flexible	ADJ
easat-11285	336	15	working	working	NOUN
easat-11285	336	16	environment	environment	NOUN
easat-11285	336	17	that	that	PRON
easat-11285	336	18	encourages	encourage	VERB
easat-11285	336	19	experimentation	experimentation	NOUN
easat-11285	336	20	,	,	PUNCT
easat-11285	336	21	continuous	continuous	ADJ
easat-11285	336	22	improvement	improvement	NOUN
easat-11285	336	23	,	,	PUNCT
easat-11285	336	24	and	and	CCONJ
easat-11285	336	25	openness	openness	NOUN
easat-11285	336	26	to	to	ADP
easat-11285	336	27	new	new	ADJ
easat-11285	336	28	technologies	technology	NOUN
easat-11285	336	29	.	.	PUNCT
easat-11285	337	1	an	an	DET
easat-11285	337	2	innovation	innovation	NOUN
easat-11285	337	3	-	-	PUNCT
easat-11285	337	4	oriented	orient	VERB
easat-11285	337	5	culture	culture	NOUN
easat-11285	337	6	is	be	AUX
easat-11285	337	7	essential	essential	ADJ
easat-11285	337	8	for	for	ADP
easat-11285	337	9	the	the	DET
easat-11285	337	10	acceptance	acceptance	NOUN
easat-11285	337	11	and	and	CCONJ
easat-11285	337	12	effective	effective	ADJ
easat-11285	337	13	implementation	implementation	NOUN
easat-11285	337	14	of	of	ADP
easat-11285	337	15	ra	ra	PROPN
easat-11285	337	16	in	in	ADP
easat-11285	337	17	practice	practice	NOUN
easat-11285	337	18	.	.	PUNCT
easat-11285	338	1	6.2.6	6.2.6	X
easat-11285	338	2	.	.	PUNCT
easat-11285	338	3	enhance	enhance	VERB
easat-11285	338	4	competitive	competitive	ADJ
easat-11285	338	5	capability	capability	NOUN
easat-11285	338	6	and	and	CCONJ
easat-11285	338	7	strengthen	strengthen	VERB
easat-11285	338	8	transparency	transparency	NOUN
easat-11285	338	9	requirements	requirement	NOUN
easat-11285	338	10	competitive	competitive	ADJ
easat-11285	338	11	pressure	pressure	NOUN
easat-11285	338	12	motivates	motivate	VERB
easat-11285	338	13	enterprises	enterprise	NOUN
easat-11285	338	14	to	to	PART
easat-11285	338	15	apply	apply	VERB
easat-11285	338	16	ra	ra	PROPN
easat-11285	338	17	to	to	PART
easat-11285	338	18	optimize	optimize	VERB
easat-11285	338	19	costs	cost	NOUN
easat-11285	338	20	and	and	CCONJ
easat-11285	338	21	improve	improve	VERB
easat-11285	338	22	operational	operational	ADJ
easat-11285	338	23	efficiency	efficiency	NOUN
easat-11285	338	24	.	.	PUNCT
easat-11285	339	1	therefore	therefore	ADV
easat-11285	339	2	,	,	PUNCT
easat-11285	339	3	firms	firm	NOUN
easat-11285	339	4	should	should	AUX
easat-11285	339	5	refine	refine	VERB
easat-11285	339	6	their	their	PRON
easat-11285	339	7	competitive	competitive	ADJ
easat-11285	339	8	strategies	strategy	NOUN
easat-11285	339	9	while	while	SCONJ
easat-11285	339	10	simultaneously	simultaneously	ADV
easat-11285	339	11	improving	improve	VERB
easat-11285	339	12	internal	internal	ADJ
easat-11285	339	13	control	control	NOUN
easat-11285	339	14	mechanisms	mechanism	NOUN
easat-11285	339	15	to	to	PART
easat-11285	339	16	meet	meet	VERB
easat-11285	339	17	transparency	transparency	NOUN
easat-11285	339	18	and	and	CCONJ
easat-11285	339	19	accountability	accountability	NOUN
easat-11285	339	20	requirements	requirement	NOUN
easat-11285	339	21	.	.	PUNCT
easat-11285	340	1	transparency	transparency	NOUN
easat-11285	340	2	:	:	PUNCT
easat-11285	340	3	the	the	DET
easat-11285	340	4	author	author	NOUN
easat-11285	340	5	confirms	confirm	VERB
easat-11285	340	6	that	that	SCONJ
easat-11285	340	7	the	the	DET
easat-11285	340	8	manuscript	manuscript	NOUN
easat-11285	340	9	is	be	AUX
easat-11285	340	10	an	an	DET
easat-11285	340	11	honest	honest	ADJ
easat-11285	340	12	,	,	PUNCT
easat-11285	340	13	accurate	accurate	ADJ
easat-11285	340	14	,	,	PUNCT
easat-11285	340	15	and	and	CCONJ
easat-11285	340	16	transparent	transparent	ADJ
easat-11285	340	17	account	account	NOUN
easat-11285	340	18	of	of	ADP
easat-11285	340	19	the	the	DET
easat-11285	340	20	study	study	NOUN
easat-11285	340	21	;	;	PUNCT
easat-11285	340	22	that	that	SCONJ
easat-11285	340	23	no	no	DET
easat-11285	340	24	vital	vital	ADJ
easat-11285	340	25	features	feature	NOUN
easat-11285	340	26	of	of	ADP
easat-11285	340	27	the	the	DET
easat-11285	340	28	study	study	NOUN
easat-11285	340	29	have	have	AUX
easat-11285	340	30	been	be	AUX
easat-11285	340	31	omitted	omit	VERB
easat-11285	340	32	;	;	PUNCT
easat-11285	340	33	and	and	CCONJ
easat-11285	340	34	that	that	SCONJ
easat-11285	340	35	any	any	DET
easat-11285	340	36	discrepancies	discrepancy	NOUN
easat-11285	340	37	from	from	ADP
easat-11285	340	38	the	the	DET
easat-11285	340	39	study	study	NOUN
easat-11285	340	40	as	as	SCONJ
easat-11285	340	41	planned	plan	VERB
easat-11285	340	42	have	have	AUX
easat-11285	340	43	been	be	AUX
easat-11285	340	44	explained	explain	VERB
easat-11285	340	45	.	.	PUNCT
easat-11285	341	1	this	this	DET
easat-11285	341	2	study	study	NOUN
easat-11285	341	3	followed	follow	VERB
easat-11285	341	4	all	all	DET
easat-11285	341	5	ethical	ethical	ADJ
easat-11285	341	6	practices	practice	NOUN
easat-11285	341	7	during	during	ADP
easat-11285	341	8	writing	writing	NOUN
easat-11285	341	9	.	.	PUNCT
easat-11285	342	1	copyright	copyright	NOUN
easat-11285	342	2	:	:	PUNCT
easat-11285	342	3	©	©	PROPN
easat-11285	342	4	2025	2025	NUM
easat-11285	342	5	by	by	ADP
easat-11285	342	6	the	the	DET
easat-11285	342	7	author	author	NOUN
easat-11285	342	8	.	.	PUNCT
easat-11285	343	1	this	this	DET
easat-11285	343	2	article	article	NOUN
easat-11285	343	3	is	be	AUX
easat-11285	343	4	an	an	DET
easat-11285	343	5	open	open	ADJ
easat-11285	343	6	-	-	PUNCT
easat-11285	343	7	access	access	NOUN
easat-11285	343	8	article	article	NOUN
easat-11285	343	9	distributed	distribute	VERB
easat-11285	343	10	under	under	ADP
easat-11285	343	11	the	the	DET
easat-11285	343	12	terms	term	NOUN
easat-11285	343	13	and	and	CCONJ
easat-11285	343	14	conditions	condition	NOUN
easat-11285	343	15	of	of	ADP
easat-11285	343	16	the	the	DET
easat-11285	343	17	creative	creative	ADJ
easat-11285	343	18	commons	common	NOUN
easat-11285	343	19	attribution	attribution	NOUN
easat-11285	343	20	(	(	PUNCT
easat-11285	343	21	cc	cc	NOUN
easat-11285	343	22	by	by	ADP
easat-11285	343	23	)	)	PUNCT
easat-11285	343	24	license	license	NOUN
easat-11285	343	25	(	(	PUNCT
easat-11285	343	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11285	343	27	)	)	PUNCT
easat-11285	343	28	.	.	PUNCT
easat-11285	344	1	references	reference	NOUN
easat-11285	344	2	[	[	X
easat-11285	344	3	1	1	NUM
easat-11285	344	4	]	]	X
easat-11285	344	5	d.	d.	PROPN
easat-11285	344	6	argento	argento	PROPN
easat-11285	344	7	,	,	PUNCT
easat-11285	344	8	g.	g.	PROPN
easat-11285	344	9	grossi	grossi	PROPN
easat-11285	344	10	,	,	PUNCT
easat-11285	344	11	a.	a.	PROPN
easat-11285	344	12	persson	persson	PROPN
easat-11285	344	13	,	,	PUNCT
easat-11285	344	14	and	and	CCONJ
easat-11285	344	15	j.	j.	PROPN
easat-11285	344	16	vakkuri	vakkuri	PROPN
easat-11285	344	17	,	,	PUNCT
easat-11285	344	18	"	"	PUNCT
easat-11285	344	19	digital	digital	ADJ
easat-11285	344	20	transformation	transformation	NOUN
easat-11285	344	21	and	and	CCONJ
easat-11285	344	22	accountability	accountability	NOUN
easat-11285	344	23	in	in	ADP
easat-11285	344	24	the	the	DET
easat-11285	344	25	public	public	ADJ
easat-11285	344	26	sector	sector	NOUN
easat-11285	344	27	:	:	PUNCT
easat-11285	344	28	a	a	DET
easat-11285	344	29	systematic	systematic	ADJ
easat-11285	344	30	literature	literature	NOUN
easat-11285	344	31	review	review	NOUN
easat-11285	344	32	,	,	PUNCT
easat-11285	344	33	"	"	PUNCT
easat-11285	344	34	journal	journal	NOUN
easat-11285	344	35	of	of	ADP
easat-11285	344	36	public	public	ADJ
easat-11285	344	37	budgeting	budgeting	NOUN
easat-11285	344	38	,	,	PUNCT
easat-11285	344	39	accounting	accounting	NOUN
easat-11285	344	40	&	&	CCONJ
easat-11285	344	41	financial	financial	ADJ
easat-11285	344	42	management	management	NOUN
easat-11285	344	43	,	,	PUNCT
easat-11285	344	44	vol	vol	NOUN
easat-11285	344	45	.	.	PROPN
easat-11285	344	46	37	37	NUM
easat-11285	344	47	,	,	PUNCT
easat-11285	344	48	no	no	INTJ
easat-11285	344	49	.	.	NOUN
easat-11285	344	50	1	1	NUM
easat-11285	344	51	,	,	PUNCT
easat-11285	344	52	pp	pp	ADJ
easat-11285	344	53	.	.	PUNCT
easat-11285	345	1	1–28	1–28	NOUN
easat-11285	345	2	,	,	PUNCT
easat-11285	345	3	2025	2025	NUM
easat-11285	345	4	.	.	PUNCT
easat-11285	346	1	[	[	X
easat-11285	346	2	2	2	NUM
easat-11285	346	3	]	]	X
easat-11285	346	4	r.	r.	PROPN
easat-11285	346	5	feghali	feghali	PROPN
easat-11285	346	6	,	,	PUNCT
easat-11285	346	7	w.	w.	PROPN
easat-11285	346	8	abdallah	abdallah	PROPN
easat-11285	346	9	,	,	PUNCT
easat-11285	346	10	and	and	CCONJ
easat-11285	346	11	n.	n.	PROPN
easat-11285	346	12	yassine	yassine	PROPN
easat-11285	346	13	,	,	PUNCT
easat-11285	346	14	"	"	PUNCT
easat-11285	346	15	the	the	DET
easat-11285	346	16	impact	impact	NOUN
easat-11285	346	17	of	of	ADP
easat-11285	346	18	digital	digital	ADJ
easat-11285	346	19	technologies	technology	NOUN
easat-11285	346	20	on	on	ADP
easat-11285	346	21	accounting	accounting	NOUN
easat-11285	346	22	practices	practice	NOUN
easat-11285	346	23	during	during	ADP
easat-11285	346	24	covid19	covid19	NOUN
easat-11285	346	25	,	,	PUNCT
easat-11285	346	26	"	"	PUNCT
easat-11285	346	27	journal	journal	NOUN
easat-11285	346	28	of	of	ADP
easat-11285	346	29	accounting	account	VERB
easat-11285	346	30	in	in	ADP
easat-11285	346	31	emerging	emerge	VERB
easat-11285	346	32	economies	economy	NOUN
easat-11285	346	33	,	,	PUNCT
easat-11285	346	34	vol	vol	NOUN
easat-11285	346	35	.	.	PROPN
easat-11285	346	36	12	12	NUM
easat-11285	346	37	,	,	PUNCT
easat-11285	346	38	no	no	INTJ
easat-11285	346	39	.	.	NOUN
easat-11285	346	40	3	3	NUM
easat-11285	346	41	,	,	PUNCT
easat-11285	346	42	pp	pp	ADJ
easat-11285	346	43	.	.	PUNCT
easat-11285	347	1	395–418	395–418	NUM
easat-11285	347	2	,	,	PUNCT
easat-11285	347	3	2022	2022	NUM
easat-11285	347	4	.	.	PUNCT
easat-11285	348	1	[	[	X
easat-11285	348	2	3	3	NUM
easat-11285	348	3	]	]	X
easat-11285	348	4	n.	n.	NOUN
easat-11285	348	5	t.	t.	PROPN
easat-11285	348	6	oanh	oanh	ADV
easat-11285	348	7	,	,	PUNCT
easat-11285	348	8	b.	b.	PROPN
easat-11285	348	9	t.	t.	PROPN
easat-11285	348	10	thanh	thanh	PROPN
easat-11285	348	11	,	,	PUNCT
easat-11285	348	12	and	and	CCONJ
easat-11285	348	13	p.	p.	NOUN
easat-11285	348	14	t.	t.	PROPN
easat-11285	348	15	lan	lan	PROPN
easat-11285	348	16	,	,	PUNCT
easat-11285	348	17	"	"	PUNCT
easat-11285	348	18	digital	digital	ADJ
easat-11285	348	19	transformation	transformation	NOUN
easat-11285	348	20	capability	capability	NOUN
easat-11285	348	21	and	and	CCONJ
easat-11285	348	22	accounting	accounting	NOUN
easat-11285	348	23	information	information	NOUN
easat-11285	348	24	quality	quality	NOUN
easat-11285	348	25	in	in	ADP
easat-11285	348	26	vietnamese	vietnamese	ADJ
easat-11285	348	27	enterprises	enterprise	NOUN
easat-11285	348	28	,	,	PUNCT
easat-11285	348	29	"	"	PUNCT
easat-11285	348	30	asian	asian	ADJ
easat-11285	348	31	journal	journal	NOUN
easat-11285	348	32	of	of	ADP
easat-11285	348	33	business	business	NOUN
easat-11285	348	34	and	and	CCONJ
easat-11285	348	35	accounting	accounting	NOUN
easat-11285	348	36	,	,	PUNCT
easat-11285	348	37	vol	vol	NOUN
easat-11285	348	38	.	.	PROPN
easat-11285	348	39	18	18	NUM
easat-11285	348	40	,	,	PUNCT
easat-11285	348	41	no	no	INTJ
easat-11285	348	42	.	.	NOUN
easat-11285	348	43	1	1	NUM
easat-11285	348	44	,	,	PUNCT
easat-11285	348	45	pp	pp	ADJ
easat-11285	348	46	.	.	PUNCT
easat-11285	349	1	112–131	112–131	NUM
easat-11285	349	2	,	,	PUNCT
easat-11285	349	3	2025	2025	NUM
easat-11285	349	4	.	.	PUNCT
easat-11285	350	1	[	[	X
easat-11285	350	2	4	4	NUM
easat-11285	350	3	]	]	PUNCT
easat-11285	350	4	r.	r.	PROPN
easat-11285	350	5	n.	n.	PROPN
easat-11285	350	6	anthony	anthony	PROPN
easat-11285	350	7	and	and	CCONJ
easat-11285	350	8	v.	v.	PROPN
easat-11285	350	9	govindarajan	govindarajan	PROPN
easat-11285	350	10	,	,	PUNCT
easat-11285	350	11	management	management	NOUN
easat-11285	350	12	control	control	NOUN
easat-11285	350	13	systems	system	NOUN
easat-11285	350	14	,	,	PUNCT
easat-11285	350	15	12th	12th	ADJ
easat-11285	350	16	ed	ed	NOUN
easat-11285	350	17	.	.	PUNCT
easat-11285	351	1	new	new	PROPN
easat-11285	351	2	york	york	PROPN
easat-11285	351	3	:	:	PUNCT
easat-11285	351	4	mcgraw	mcgraw	PROPN
easat-11285	351	5	–	–	PUNCT
easat-11285	351	6	hill	hill	PROPN
easat-11285	351	7	,	,	PUNCT
easat-11285	351	8	2007	2007	NUM
easat-11285	351	9	.	.	PUNCT
easat-11285	352	1	[	[	X
easat-11285	352	2	5	5	X
easat-11285	352	3	]	]	PUNCT
easat-11285	352	4	s.	s.	PROPN
easat-11285	352	5	kraus	kraus	PROPN
easat-11285	352	6	,	,	PUNCT
easat-11285	352	7	p.	p.	PROPN
easat-11285	352	8	jones	jones	PROPN
easat-11285	352	9	,	,	PUNCT
easat-11285	352	10	n.	n.	PROPN
easat-11285	352	11	kailer	kailer	PROPN
easat-11285	352	12	,	,	PUNCT
easat-11285	352	13	a.	a.	PROPN
easat-11285	352	14	weinmann	weinmann	PROPN
easat-11285	352	15	,	,	PUNCT
easat-11285	352	16	and	and	CCONJ
easat-11285	352	17	n.	n.	PROPN
easat-11285	352	18	chaparro‐banegas	chaparro‐banegas	PROPN
easat-11285	352	19	,	,	PUNCT
easat-11285	352	20	"	"	PUNCT
easat-11285	352	21	digital	digital	ADJ
easat-11285	352	22	transformation	transformation	NOUN
easat-11285	352	23	and	and	CCONJ
easat-11285	352	24	innovation	innovation	NOUN
easat-11285	352	25	:	:	PUNCT
easat-11285	352	26	a	a	DET
easat-11285	352	27	systematic	systematic	ADJ
easat-11285	352	28	literature	literature	NOUN
easat-11285	352	29	review	review	NOUN
easat-11285	352	30	,	,	PUNCT
easat-11285	352	31	"	"	PUNCT
easat-11285	352	32	journal	journal	NOUN
easat-11285	352	33	of	of	ADP
easat-11285	352	34	business	business	NOUN
easat-11285	352	35	research	research	NOUN
easat-11285	352	36	,	,	PUNCT
easat-11285	352	37	vol	vol	NOUN
easat-11285	352	38	.	.	PROPN
easat-11285	352	39	129	129	NUM
easat-11285	352	40	,	,	PUNCT
easat-11285	352	41	pp	pp	ADJ
easat-11285	352	42	.	.	PUNCT
easat-11285	353	1	902–915	902–915	NUM
easat-11285	353	2	,	,	PUNCT
easat-11285	353	3	2021	2021	NUM
easat-11285	353	4	.	.	PUNCT
easat-11285	354	1	[	[	X
easat-11285	354	2	6	6	NUM
easat-11285	354	3	]	]	X
easat-11285	354	4	n.	n.	NOUN
easat-11285	354	5	t.	t.	PROPN
easat-11285	354	6	mai	mai	PROPN
easat-11285	354	7	and	and	CCONJ
easat-11285	354	8	v.	v.	ADP
easat-11285	354	9	t.	t.	PROPN
easat-11285	354	10	thu	thu	PROPN
easat-11285	354	11	,	,	PUNCT
easat-11285	354	12	"	"	PUNCT
easat-11285	354	13	factors	factor	NOUN
easat-11285	354	14	affecting	affect	VERB
easat-11285	354	15	the	the	DET
easat-11285	354	16	level	level	NOUN
easat-11285	354	17	of	of	ADP
easat-11285	354	18	responsibility	responsibility	NOUN
easat-11285	354	19	accounting	account	VERB
easat-11285	354	20	adoption	adoption	NOUN
easat-11285	354	21	in	in	ADP
easat-11285	354	22	vietnamese	vietnamese	ADJ
easat-11285	354	23	enterprises	enterprise	NOUN
easat-11285	354	24	,	,	PUNCT
easat-11285	354	25	"	"	PUNCT
easat-11285	354	26	journal	journal	NOUN
easat-11285	354	27	of	of	ADP
easat-11285	354	28	economics	economics	PROPN
easat-11285	354	29	&	&	CCONJ
easat-11285	354	30	development	development	PROPN
easat-11285	354	31	,	,	PUNCT
easat-11285	354	32	vol	vol	NOUN
easat-11285	354	33	.	.	PROPN
easat-11285	354	34	281	281	NUM
easat-11285	354	35	,	,	PUNCT
easat-11285	354	36	pp	pp	ADJ
easat-11285	354	37	.	.	PUNCT
easat-11285	355	1	95–104	95–104	NOUN
easat-11285	355	2	,	,	PUNCT
easat-11285	355	3	2021	2021	NUM
easat-11285	355	4	.	.	PUNCT
easat-11285	356	1	[	[	X
easat-11285	356	2	7	7	X
easat-11285	356	3	]	]	X
easat-11285	356	4	l.	l.	PROPN
easat-11285	356	5	d.	d.	PROPN
easat-11285	356	6	hoang	hoang	PROPN
easat-11285	356	7	and	and	CCONJ
easat-11285	356	8	n.	n.	PROPN
easat-11285	356	9	t.	t.	PROPN
easat-11285	356	10	t.	t.	PROPN
easat-11285	356	11	hang	hang	PROPN
easat-11285	356	12	,	,	PUNCT
easat-11285	356	13	"	"	PUNCT
easat-11285	356	14	organizational	organizational	ADJ
easat-11285	356	15	factors	factor	NOUN
easat-11285	356	16	influencing	influence	VERB
easat-11285	356	17	the	the	DET
easat-11285	356	18	application	application	NOUN
easat-11285	356	19	of	of	ADP
easat-11285	356	20	responsibility	responsibility	NOUN
easat-11285	356	21	accounting	account	VERB
easat-11285	356	22	in	in	ADP
easat-11285	356	23	vietnamese	vietnamese	ADJ
easat-11285	356	24	enterprises	enterprise	NOUN
easat-11285	356	25	,	,	PUNCT
easat-11285	356	26	"	"	PUNCT
easat-11285	356	27	journal	journal	NOUN
easat-11285	356	28	of	of	ADP
easat-11285	356	29	accounting	accounting	PROPN
easat-11285	356	30	&	&	CCONJ
easat-11285	356	31	auditing	auditing	NOUN
easat-11285	356	32	,	,	PUNCT
easat-11285	356	33	vol	vol	NOUN
easat-11285	356	34	.	.	PROPN
easat-11285	356	35	4	4	NUM
easat-11285	356	36	,	,	PUNCT
easat-11285	356	37	pp	pp	ADJ
easat-11285	356	38	.	.	PUNCT
easat-11285	357	1	45–52	45–52	NUM
easat-11285	357	2	,	,	PUNCT
easat-11285	357	3	2023	2023	NUM
easat-11285	357	4	.	.	PUNCT
easat-11285	358	1	[	[	X
easat-11285	358	2	8	8	NUM
easat-11285	358	3	]	]	PUNCT
easat-11285	358	4	t.	t.	PROPN
easat-11285	358	5	v.	v.	CCONJ
easat-11285	358	6	tho	tho	INTJ
easat-11285	358	7	and	and	CCONJ
easat-11285	358	8	p.	p.	NOUN
easat-11285	358	9	t.	t.	PROPN
easat-11285	358	10	huong	huong	PROPN
easat-11285	358	11	,	,	PUNCT
easat-11285	358	12	"	"	PUNCT
easat-11285	358	13	the	the	DET
easat-11285	358	14	impact	impact	NOUN
easat-11285	358	15	of	of	ADP
easat-11285	358	16	erp	erp	PROPN
easat-11285	358	17	systems	system	NOUN
easat-11285	358	18	on	on	ADP
easat-11285	358	19	cost	cost	NOUN
easat-11285	358	20	management	management	NOUN
easat-11285	358	21	efficiency	efficiency	NOUN
easat-11285	358	22	in	in	ADP
easat-11285	358	23	vietnamese	vietnamese	ADJ
easat-11285	358	24	enterprises	enterprise	NOUN
easat-11285	358	25	,	,	PUNCT
easat-11285	358	26	"	"	PUNCT
easat-11285	358	27	journal	journal	NOUN
easat-11285	358	28	of	of	ADP
easat-11285	358	29	finance	finance	NOUN
easat-11285	358	30	–	–	PUNCT
easat-11285	358	31	accounting	accounting	NOUN
easat-11285	358	32	research	research	NOUN
easat-11285	358	33	,	,	PUNCT
easat-11285	358	34	vol	vol	NOUN
easat-11285	358	35	.	.	PROPN
easat-11285	358	36	12	12	NUM
easat-11285	358	37	,	,	PUNCT
easat-11285	358	38	pp	pp	ADJ
easat-11285	358	39	.	.	PUNCT
easat-11285	358	40	33–42	33–42	NUM
easat-11285	358	41	,	,	PUNCT
easat-11285	358	42	2023	2023	NUM
easat-11285	358	43	.	.	PUNCT
easat-11285	359	1	[	[	X
easat-11285	359	2	9	9	NUM
easat-11285	359	3	]	]	X
easat-11285	359	4	n.	n.	NOUN
easat-11285	359	5	t.	t.	PROPN
easat-11285	359	6	h.	h.	PROPN
easat-11285	359	7	nhung	nhung	PROPN
easat-11285	359	8	and	and	CCONJ
easat-11285	359	9	t.	t.	PROPN
easat-11285	359	10	t.	t.	PROPN
easat-11285	359	11	thuy	thuy	PROPN
easat-11285	359	12	,	,	PUNCT
easat-11285	359	13	"	"	PUNCT
easat-11285	359	14	factors	factor	NOUN
easat-11285	359	15	influencing	influence	VERB
easat-11285	359	16	the	the	DET
easat-11285	359	17	adoption	adoption	NOUN
easat-11285	359	18	of	of	ADP
easat-11285	359	19	management	management	NOUN
easat-11285	359	20	accounting	accounting	NOUN
easat-11285	359	21	in	in	ADP
easat-11285	359	22	the	the	DET
easat-11285	359	23	context	context	NOUN
easat-11285	359	24	of	of	ADP
easat-11285	359	25	digital	digital	ADJ
easat-11285	359	26	transformation	transformation	NOUN
easat-11285	359	27	,	,	PUNCT
easat-11285	359	28	"	"	PUNCT
easat-11285	359	29	journal	journal	NOUN
easat-11285	359	30	of	of	ADP
easat-11285	359	31	economic	economic	ADJ
easat-11285	359	32	science	science	NOUN
easat-11285	359	33	,	,	PUNCT
easat-11285	359	34	vol	vol	NOUN
easat-11285	359	35	.	.	PROPN
easat-11285	359	36	35	35	NUM
easat-11285	359	37	,	,	PUNCT
easat-11285	359	38	no	no	INTJ
easat-11285	359	39	.	.	NOUN
easat-11285	359	40	2	2	NUM
easat-11285	359	41	,	,	PUNCT
easat-11285	359	42	pp	pp	ADJ
easat-11285	359	43	.	.	PUNCT
easat-11285	359	44	55–66	55–66	NUM
easat-11285	359	45	,	,	PUNCT
easat-11285	359	46	2024	2024	NUM
easat-11285	359	47	.	.	PUNCT
easat-11285	360	1	[	[	X
easat-11285	360	2	10	10	NUM
easat-11285	360	3	]	]	X
easat-11285	360	4	p.	p.	PROPN
easat-11285	360	5	q.	q.	PROPN
easat-11285	360	6	hung	hung	PROPN
easat-11285	360	7	and	and	CCONJ
easat-11285	360	8	n.	n.	PROPN
easat-11285	360	9	tuan	tuan	PROPN
easat-11285	360	10	anh	anh	PROPN
easat-11285	360	11	,	,	PUNCT
easat-11285	360	12	"	"	PUNCT
easat-11285	360	13	factors	factor	NOUN
easat-11285	360	14	affecting	affect	VERB
easat-11285	360	15	the	the	DET
easat-11285	360	16	adoption	adoption	NOUN
easat-11285	360	17	of	of	ADP
easat-11285	360	18	management	management	NOUN
easat-11285	360	19	accounting	accounting	NOUN
easat-11285	360	20	in	in	ADP
easat-11285	360	21	vietnamese	vietnamese	ADJ
easat-11285	360	22	manufacturing	manufacturing	NOUN
easat-11285	360	23	enterprises	enterprise	NOUN
easat-11285	360	24	,	,	PUNCT
easat-11285	360	25	"	"	PUNCT
easat-11285	360	26	finance	finance	NOUN
easat-11285	360	27	journal	journal	NOUN
easat-11285	360	28	,	,	PUNCT
easat-11285	360	29	vol	vol	NOUN
easat-11285	360	30	.	.	PROPN
easat-11285	360	31	8	8	NUM
easat-11285	360	32	,	,	PUNCT
easat-11285	360	33	pp	pp	ADJ
easat-11285	360	34	.	.	PUNCT
easat-11285	361	1	72–79	72–79	ADV
easat-11285	361	2	,	,	PUNCT
easat-11285	361	3	2022	2022	NUM
easat-11285	361	4	.	.	PUNCT
easat-11285	362	1	[	[	X
easat-11285	362	2	11	11	NUM
easat-11285	362	3	]	]	PUNCT
easat-11285	362	4	d.	d.	PROPN
easat-11285	362	5	otley	otley	PROPN
easat-11285	362	6	,	,	PUNCT
easat-11285	362	7	"	"	PUNCT
easat-11285	362	8	performance	performance	NOUN
easat-11285	362	9	management	management	NOUN
easat-11285	362	10	:	:	PUNCT
easat-11285	362	11	a	a	DET
easat-11285	362	12	framework	framework	NOUN
easat-11285	362	13	for	for	ADP
easat-11285	362	14	management	management	NOUN
easat-11285	362	15	control	control	NOUN
easat-11285	362	16	systems	systems	PROPN
easat-11285	362	17	research	research	NOUN
easat-11285	362	18	,	,	PUNCT
easat-11285	362	19	"	"	PUNCT
easat-11285	362	20	management	management	NOUN
easat-11285	362	21	accounting	accounting	NOUN
easat-11285	362	22	research	research	NOUN
easat-11285	362	23	,	,	PUNCT
easat-11285	362	24	vol	vol	NOUN
easat-11285	362	25	.	.	PROPN
easat-11285	362	26	10	10	NUM
easat-11285	362	27	,	,	PUNCT
easat-11285	362	28	no	no	INTJ
easat-11285	362	29	.	.	NOUN
easat-11285	362	30	4	4	NUM
easat-11285	362	31	,	,	PUNCT
easat-11285	362	32	pp	pp	ADJ
easat-11285	362	33	.	.	PUNCT
easat-11285	363	1	363	363	NUM
easat-11285	363	2	-	-	SYM
easat-11285	363	3	382	382	NUM
easat-11285	363	4	,	,	PUNCT
easat-11285	363	5	1999	1999	NUM
easat-11285	363	6	.	.	PUNCT
easat-11285	364	1	https://doi.org/10.1006/mare.1999.0115	https://doi.org/10.1006/mare.1999.0115	PROPN
easat-11285	365	1	[	[	X
easat-11285	365	2	12	12	NUM
easat-11285	365	3	]	]	PUNCT
easat-11285	365	4	l.	l.	PROPN
easat-11285	365	5	g.	g.	PROPN
easat-11285	365	6	tornatzky	tornatzky	PROPN
easat-11285	365	7	and	and	CCONJ
easat-11285	365	8	m.	m.	NOUN
easat-11285	365	9	fleischer	fleischer	PROPN
easat-11285	365	10	,	,	PUNCT
easat-11285	365	11	the	the	DET
easat-11285	365	12	processes	process	NOUN
easat-11285	365	13	of	of	ADP
easat-11285	365	14	technological	technological	ADJ
easat-11285	365	15	innovation	innovation	NOUN
easat-11285	365	16	.	.	PUNCT
easat-11285	366	1	lexington	lexington	PROPN
easat-11285	366	2	,	,	PUNCT
easat-11285	366	3	ma	ma	PROPN
easat-11285	366	4	:	:	PUNCT
easat-11285	366	5	lexington	lexington	PROPN
easat-11285	366	6	books	book	NOUN
easat-11285	366	7	,	,	PUNCT
easat-11285	366	8	1990	1990	NUM
easat-11285	366	9	.	.	PUNCT
easat-11285	367	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11285	367	2	https://doi.org/10.1006/mare.1999.0115	https://doi.org/10.1006/mare.1999.0115	PROPN
easat-11285	367	3	123	123	NUM
easat-11285	367	4	edelweiss	edelweiss	PROPN
easat-11285	367	5	applied	apply	VERB
easat-11285	367	6	science	science	NOUN
easat-11285	367	7	and	and	CCONJ
easat-11285	367	8	technology	technology	NOUN
easat-11285	367	9	issn	issn	PROPN
easat-11285	367	10	:	:	PUNCT
easat-11285	367	11	2576	2576	NUM
easat-11285	367	12	-	-	SYM
easat-11285	367	13	8484	8484	NUM
easat-11285	367	14	vol	vol	NOUN
easat-11285	367	15	.	.	PROPN
easat-11285	368	1	9	9	NUM
easat-11285	368	2	,	,	PUNCT
easat-11285	368	3	no	no	INTJ
easat-11285	368	4	.	.	NOUN
easat-11285	368	5	12	12	NUM
easat-11285	368	6	:	:	PUNCT
easat-11285	368	7	109	109	NUM
easat-11285	368	8	-	-	SYM
easat-11285	368	9	123	123	NUM
easat-11285	368	10	,	,	PUNCT
easat-11285	368	11	2025	2025	NUM
easat-11285	368	12	doi	doi	NOUN
easat-11285	368	13	:	:	PUNCT
easat-11285	368	14	10.55214/2576	10.55214/2576	NUM
easat-11285	368	15	-	-	SYM
easat-11285	368	16	8484.v9i12.11285	8484.v9i12.11285	NUM
easat-11285	369	1	©	©	PROPN
easat-11285	369	2	2025	2025	NUM
easat-11285	369	3	by	by	ADP
easat-11285	369	4	the	the	DET
easat-11285	369	5	author	author	NOUN
easat-11285	369	6	;	;	PUNCT
easat-11285	369	7	licensee	licensee	PROPN
easat-11285	369	8	learning	learning	NOUN
easat-11285	369	9	gate	gate	NOUN
easat-11285	370	1	[	[	X
easat-11285	370	2	13	13	NUM
easat-11285	370	3	]	]	PUNCT
easat-11285	370	4	r.	r.	PROPN
easat-11285	370	5	manita	manita	PROPN
easat-11285	370	6	,	,	PUNCT
easat-11285	370	7	n.	n.	PROPN
easat-11285	370	8	elommal	elommal	PROPN
easat-11285	370	9	,	,	PUNCT
easat-11285	370	10	and	and	CCONJ
easat-11285	370	11	h.	h.	PROPN
easat-11285	370	12	khlif	khlif	PROPN
easat-11285	370	13	,	,	PUNCT
easat-11285	370	14	"	"	PUNCT
easat-11285	370	15	environmental	environmental	ADJ
easat-11285	370	16	uncertainty	uncertainty	NOUN
easat-11285	370	17	,	,	PUNCT
easat-11285	370	18	competition	competition	NOUN
easat-11285	370	19	,	,	PUNCT
easat-11285	370	20	and	and	CCONJ
easat-11285	370	21	management	management	NOUN
easat-11285	370	22	accounting	accounting	NOUN
easat-11285	370	23	systems	system	NOUN
easat-11285	370	24	:	:	PUNCT
easat-11285	370	25	a	a	DET
easat-11285	370	26	meta	meta	ADJ
easat-11285	370	27	-	-	PUNCT
easat-11285	370	28	analysis	analysis	NOUN
easat-11285	370	29	,	,	PUNCT
easat-11285	370	30	"	"	PUNCT
easat-11285	370	31	management	management	NOUN
easat-11285	370	32	accounting	accounting	NOUN
easat-11285	370	33	research	research	NOUN
easat-11285	370	34	,	,	PUNCT
easat-11285	370	35	vol	vol	NOUN
easat-11285	370	36	.	.	PROPN
easat-11285	370	37	47	47	NUM
easat-11285	370	38	,	,	PUNCT
easat-11285	370	39	p.	p.	NOUN
easat-11285	370	40	100675	100675	NUM
easat-11285	370	41	,	,	PUNCT
easat-11285	370	42	2020	2020	NUM
easat-11285	370	43	.	.	PUNCT
easat-11285	371	1	[	[	X
easat-11285	371	2	14	14	NUM
easat-11285	371	3	]	]	PUNCT
easat-11285	371	4	j.	j.	PROPN
easat-11285	371	5	f.	f.	PROPN
easat-11285	371	6	hair	hair	PROPN
easat-11285	371	7	,	,	PUNCT
easat-11285	371	8	w.	w.	PROPN
easat-11285	371	9	c.	c.	PROPN
easat-11285	371	10	black	black	PROPN
easat-11285	371	11	,	,	PUNCT
easat-11285	371	12	b.	b.	PROPN
easat-11285	371	13	j.	j.	PROPN
easat-11285	371	14	babin	babin	PROPN
easat-11285	371	15	,	,	PUNCT
easat-11285	371	16	and	and	CCONJ
easat-11285	371	17	r.	r.	PROPN
easat-11285	371	18	e.	e.	PROPN
easat-11285	371	19	anderson	anderson	PROPN
easat-11285	371	20	,	,	PUNCT
easat-11285	371	21	multivariate	multivariate	VERB
easat-11285	371	22	data	datum	NOUN
easat-11285	371	23	analysis	analysis	NOUN
easat-11285	371	24	,	,	PUNCT
easat-11285	371	25	7th	7th	ADJ
easat-11285	371	26	ed	ed	NOUN
easat-11285	371	27	.	.	PUNCT
easat-11285	372	1	upper	upper	ADJ
easat-11285	372	2	saddle	saddle	PROPN
easat-11285	372	3	river	river	PROPN
easat-11285	372	4	,	,	PUNCT
easat-11285	372	5	nj	nj	PROPN
easat-11285	372	6	:	:	PUNCT
easat-11285	372	7	pearson	pearson	PROPN
easat-11285	372	8	prentice	prentice	PROPN
easat-11285	372	9	hall	hall	PROPN
easat-11285	372	10	,	,	PUNCT
easat-11285	372	11	2010	2010	NUM
easat-11285	372	12	.	.	PUNCT
easat-11285	373	1	[	[	X
easat-11285	373	2	15	15	NUM
easat-11285	373	3	]	]	X
easat-11285	373	4	j.	j.	PROPN
easat-11285	373	5	f.	f.	PROPN
easat-11285	373	6	hair	hair	PROPN
easat-11285	373	7	,	,	PUNCT
easat-11285	373	8	g.	g.	PROPN
easat-11285	373	9	t.	t.	PROPN
easat-11285	373	10	m.	m.	PROPN
easat-11285	373	11	hult	hult	PROPN
easat-11285	373	12	,	,	PUNCT
easat-11285	373	13	c.	c.	PROPN
easat-11285	373	14	ringle	ringle	PROPN
easat-11285	373	15	,	,	PUNCT
easat-11285	373	16	and	and	CCONJ
easat-11285	373	17	m.	m.	NOUN
easat-11285	373	18	sarstedt	sarstedt	PROPN
easat-11285	373	19	,	,	PUNCT
easat-11285	373	20	a	a	DET
easat-11285	373	21	primer	primer	NOUN
easat-11285	373	22	on	on	ADP
easat-11285	373	23	partial	partial	ADJ
easat-11285	373	24	least	least	ADJ
easat-11285	373	25	squares	square	NOUN
easat-11285	373	26	structural	structural	ADJ
easat-11285	373	27	equation	equation	NOUN
easat-11285	373	28	modeling	modeling	NOUN
easat-11285	373	29	(	(	PUNCT
easat-11285	373	30	plssem	plssem	NOUN
easat-11285	373	31	)	)	PUNCT
easat-11285	373	32	.	.	PUNCT
easat-11285	374	1	thousand	thousand	NUM
easat-11285	374	2	oaks	oak	NOUN
easat-11285	374	3	,	,	PUNCT
easat-11285	374	4	ca	can	AUX
easat-11285	374	5	:	:	PUNCT
easat-11285	374	6	sage	sage	NOUN
easat-11285	374	7	publications	publication	NOUN
easat-11285	374	8	,	,	PUNCT
easat-11285	374	9	2014	2014	NUM
easat-11285	374	10	.	.	PUNCT