id	sid	tid	token	lemma	pos
easat-1687	1	1	edelweiss	edelweiss	PROPN
easat-1687	1	2	applied	apply	VERB
easat-1687	1	3	science	science	NOUN
easat-1687	1	4	and	and	CCONJ
easat-1687	1	5	technology	technology	NOUN
easat-1687	1	6	issn	issn	PROPN
easat-1687	1	7	:	:	PUNCT
easat-1687	1	8	2576	2576	NUM
easat-1687	1	9	-	-	SYM
easat-1687	1	10	8484	8484	NUM
easat-1687	1	11	vol	vol	NOUN
easat-1687	1	12	.	.	PROPN
easat-1687	1	13	8	8	NUM
easat-1687	1	14	,	,	PUNCT
easat-1687	1	15	no	no	INTJ
easat-1687	1	16	.	.	NOUN
easat-1687	1	17	5	5	NUM
easat-1687	1	18	,	,	PUNCT
easat-1687	1	19	292	292	NUM
easat-1687	1	20	-	-	SYM
easat-1687	1	21	306	306	NUM
easat-1687	1	22	2024	2024	NUM
easat-1687	1	23	publisher	publisher	NOUN
easat-1687	1	24	:	:	PUNCT
easat-1687	1	25	learning	learn	VERB
easat-1687	1	26	gate	gate	NOUN
easat-1687	1	27	doi	doi	PROPN
easat-1687	1	28	:	:	PUNCT
easat-1687	1	29	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	1	30	©	©	PROPN
easat-1687	1	31	2024	2024	NUM
easat-1687	1	32	by	by	ADP
easat-1687	1	33	the	the	DET
easat-1687	1	34	authors	author	NOUN
easat-1687	1	35	;	;	PUNCT
easat-1687	1	36	licensee	licensee	PROPN
easat-1687	1	37	learning	learning	NOUN
easat-1687	1	38	gate	gate	NOUN
easat-1687	1	39	©	©	PROPN
easat-1687	1	40	2024	2024	NUM
easat-1687	1	41	by	by	ADP
easat-1687	1	42	the	the	DET
easat-1687	1	43	authors	author	NOUN
easat-1687	1	44	;	;	PUNCT
easat-1687	1	45	licensee	licensee	PROPN
easat-1687	1	46	learning	learn	VERB
easat-1687	1	47	gate	gate	NOUN
easat-1687	1	48	*	*	PUNCT
easat-1687	1	49	correspondence	correspondence	NOUN
easat-1687	1	50	:	:	PUNCT
easat-1687	1	51	hilmi.y@ucd.ac.ma	hilmi.y@ucd.ac.ma	PROPN
easat-1687	1	52	systematic	systematic	ADJ
easat-1687	1	53	review	review	NOUN
easat-1687	1	54	of	of	ADP
easat-1687	1	55	ipsas	ipsas	PROPN
easat-1687	1	56	standards	standard	NOUN
easat-1687	1	57	:	:	PUNCT
easat-1687	1	58	the	the	DET
easat-1687	1	59	introduction	introduction	NOUN
easat-1687	1	60	of	of	ADP
easat-1687	1	61	ipsas	ipsa	NOUN
easat-1687	1	62	in	in	ADP
easat-1687	1	63	public	public	ADJ
easat-1687	1	64	establishments	establishment	NOUN
easat-1687	1	65	hilmi	hilmi	PROPN
easat-1687	1	66	yassine1	yassine1	PROPN
easat-1687	1	67	*	*	PROPN
easat-1687	1	68	,	,	PUNCT
easat-1687	1	69	hajrioui	hajrioui	PROPN
easat-1687	1	70	zahra2	zahra2	PROPN
easat-1687	1	71	,	,	PUNCT
easat-1687	1	72	el	el	PROPN
easat-1687	1	73	kezazy	kezazy	ADJ
easat-1687	1	74	hamza3	hamza3	PROPN
easat-1687	2	1	1,2national	1,2national	NUM
easat-1687	2	2	school	school	NOUN
easat-1687	2	3	of	of	ADP
easat-1687	2	4	business	business	NOUN
easat-1687	2	5	and	and	CCONJ
easat-1687	2	6	management	management	PROPN
easat-1687	2	7	el	el	PROPN
easat-1687	2	8	jadida	jadida	PROPN
easat-1687	2	9	university	university	PROPN
easat-1687	2	10	morocco	morocco	PROPN
easat-1687	2	11	management	management	PROPN
easat-1687	2	12	economics	economic	NOUN
easat-1687	2	13	studies	study	NOUN
easat-1687	2	14	and	and	CCONJ
easat-1687	2	15	research	research	NOUN
easat-1687	2	16	laboratory	laboratory	NOUN
easat-1687	2	17	;	;	PUNCT
easat-1687	2	18	hilmi.y@ucd.ac.ma	hilmi.y@ucd.ac.ma	PROPN
easat-1687	2	19	(	(	PUNCT
easat-1687	2	20	h.y	h.y	PROPN
easat-1687	2	21	.	.	PROPN
easat-1687	2	22	)	)	PUNCT
easat-1687	3	1	hajrioui.zahra@ucd.ac.ma	hajrioui.zahra@ucd.ac.ma	INTJ
easat-1687	3	2	(	(	PUNCT
easat-1687	3	3	h.z	h.z	PROPN
easat-1687	3	4	.	.	PROPN
easat-1687	3	5	)	)	PUNCT
easat-1687	4	1	3national	3national	NUM
easat-1687	4	2	school	school	NOUN
easat-1687	4	3	of	of	ADP
easat-1687	4	4	commerce	commerce	NOUN
easat-1687	4	5	and	and	CCONJ
easat-1687	4	6	management	management	NOUN
easat-1687	4	7	ibn	ibn	PROPN
easat-1687	4	8	tofail	tofail	NOUN
easat-1687	4	9	university	university	PROPN
easat-1687	4	10	morocco	morocco	PROPN
easat-1687	4	11	organizational	organizational	PROPN
easat-1687	4	12	management	management	NOUN
easat-1687	4	13	sciences	sciences	PROPN
easat-1687	4	14	research	research	NOUN
easat-1687	4	15	laboratory	laboratory	NOUN
easat-1687	4	16	;	;	PUNCT
easat-1687	4	17	elkezazy.hamza@gmail.com	elkezazy.hamza@gmail.com	X
easat-1687	4	18	(	(	PUNCT
easat-1687	4	19	e.k.h	e.k.h	PROPN
easat-1687	4	20	.	.	PUNCT
easat-1687	4	21	)	)	PUNCT
easat-1687	5	1	abstract	abstract	NOUN
easat-1687	5	2	:	:	PUNCT
easat-1687	5	3	the	the	DET
easat-1687	5	4	ultimate	ultimate	ADJ
easat-1687	5	5	objective	objective	NOUN
easat-1687	5	6	of	of	ADP
easat-1687	5	7	this	this	DET
easat-1687	5	8	paper	paper	NOUN
easat-1687	5	9	is	be	AUX
easat-1687	5	10	to	to	PART
easat-1687	5	11	examine	examine	VERB
easat-1687	5	12	the	the	DET
easat-1687	5	13	impact	impact	NOUN
easat-1687	5	14	of	of	ADP
easat-1687	5	15	the	the	DET
easat-1687	5	16	adoption	adoption	NOUN
easat-1687	5	17	of	of	ADP
easat-1687	5	18	ipsas	ipsa	NOUN
easat-1687	5	19	in	in	ADP
easat-1687	5	20	morocco	morocco	PROPN
easat-1687	5	21	on	on	ADP
easat-1687	5	22	the	the	DET
easat-1687	5	23	production	production	NOUN
easat-1687	5	24	of	of	ADP
easat-1687	5	25	accounting	accounting	NOUN
easat-1687	5	26	and	and	CCONJ
easat-1687	5	27	financial	financial	ADJ
easat-1687	5	28	information	information	NOUN
easat-1687	5	29	,	,	PUNCT
easat-1687	5	30	in	in	ADP
easat-1687	5	31	order	order	NOUN
easat-1687	5	32	to	to	PART
easat-1687	5	33	inform	inform	VERB
easat-1687	5	34	decision	decision	NOUN
easat-1687	5	35	-	-	PUNCT
easat-1687	5	36	making	make	VERB
easat-1687	5	37	processes	process	NOUN
easat-1687	5	38	.	.	PUNCT
easat-1687	6	1	ipsas	ipsa	NOUN
easat-1687	6	2	ushered	usher	VERB
easat-1687	6	3	in	in	ADP
easat-1687	6	4	a	a	DET
easat-1687	6	5	global	global	ADJ
easat-1687	6	6	revolution	revolution	NOUN
easat-1687	6	7	in	in	ADP
easat-1687	6	8	public	public	ADJ
easat-1687	6	9	accounting	accounting	NOUN
easat-1687	6	10	reforms	reform	NOUN
easat-1687	6	11	,	,	PUNCT
easat-1687	6	12	and	and	CCONJ
easat-1687	6	13	morocco	morocco	PROPN
easat-1687	6	14	is	be	AUX
easat-1687	6	15	among	among	ADP
easat-1687	6	16	the	the	DET
easat-1687	6	17	nations	nation	NOUN
easat-1687	6	18	that	that	PRON
easat-1687	6	19	have	have	AUX
easat-1687	6	20	adopted	adopt	VERB
easat-1687	6	21	these	these	DET
easat-1687	6	22	standards	standard	NOUN
easat-1687	6	23	,	,	PUNCT
easat-1687	6	24	starting	start	VERB
easat-1687	6	25	their	their	PRON
easat-1687	6	26	implementation	implementation	NOUN
easat-1687	6	27	several	several	ADJ
easat-1687	6	28	years	year	NOUN
easat-1687	6	29	ago	ago	ADV
easat-1687	6	30	.	.	PUNCT
easat-1687	7	1	the	the	DET
easat-1687	7	2	integration	integration	NOUN
easat-1687	7	3	of	of	ADP
easat-1687	7	4	ipsas	ipsas	PROPN
easat-1687	7	5	mobilises	mobilise	VERB
easat-1687	7	6	a	a	DET
easat-1687	7	7	theoretical	theoretical	ADJ
easat-1687	7	8	and	and	CCONJ
easat-1687	7	9	conceptual	conceptual	ADJ
easat-1687	7	10	framework	framework	NOUN
easat-1687	7	11	encompassing	encompass	VERB
easat-1687	7	12	the	the	DET
easat-1687	7	13	theories	theory	NOUN
easat-1687	7	14	and	and	CCONJ
easat-1687	7	15	new	new	ADJ
easat-1687	7	16	public	public	ADJ
easat-1687	7	17	management	management	NOUN
easat-1687	7	18	(	(	PUNCT
easat-1687	7	19	npm	npm	PROPN
easat-1687	7	20	)	)	PUNCT
easat-1687	7	21	,	,	PUNCT
easat-1687	7	22	as	as	ADV
easat-1687	7	23	well	well	ADV
easat-1687	7	24	as	as	ADP
easat-1687	7	25	the	the	DET
easat-1687	7	26	theory	theory	NOUN
easat-1687	7	27	of	of	ADP
easat-1687	7	28	public	public	ADJ
easat-1687	7	29	value	value	NOUN
easat-1687	7	30	.	.	PUNCT
easat-1687	8	1	the	the	DET
easat-1687	8	2	aim	aim	NOUN
easat-1687	8	3	is	be	AUX
easat-1687	8	4	to	to	PART
easat-1687	8	5	harmonise	harmonise	VERB
easat-1687	8	6	accounting	accounting	NOUN
easat-1687	8	7	practices	practice	NOUN
easat-1687	8	8	with	with	ADP
easat-1687	8	9	global	global	ADJ
easat-1687	8	10	standards	standard	NOUN
easat-1687	8	11	,	,	PUNCT
easat-1687	8	12	thereby	thereby	ADV
easat-1687	8	13	enhancing	enhance	VERB
easat-1687	8	14	the	the	DET
easat-1687	8	15	transparency	transparency	NOUN
easat-1687	8	16	,	,	PUNCT
easat-1687	8	17	comparability	comparability	NOUN
easat-1687	8	18	and	and	CCONJ
easat-1687	8	19	credibility	credibility	NOUN
easat-1687	8	20	of	of	ADP
easat-1687	8	21	financial	financial	ADJ
easat-1687	8	22	information	information	NOUN
easat-1687	8	23	.	.	PUNCT
easat-1687	9	1	however	however	ADV
easat-1687	9	2	,	,	PUNCT
easat-1687	9	3	the	the	DET
easat-1687	9	4	implementation	implementation	NOUN
easat-1687	9	5	of	of	ADP
easat-1687	9	6	ipsas	ipsa	NOUN
easat-1687	9	7	in	in	ADP
easat-1687	9	8	moroccan	moroccan	ADJ
easat-1687	9	9	institutions	institution	NOUN
easat-1687	9	10	raises	raise	VERB
easat-1687	9	11	a	a	DET
easat-1687	9	12	number	number	NOUN
easat-1687	9	13	of	of	ADP
easat-1687	9	14	issues	issue	NOUN
easat-1687	9	15	and	and	CCONJ
easat-1687	9	16	challenges	challenge	NOUN
easat-1687	9	17	,	,	PUNCT
easat-1687	9	18	particularly	particularly	ADV
easat-1687	9	19	in	in	ADP
easat-1687	9	20	terms	term	NOUN
easat-1687	9	21	of	of	ADP
easat-1687	9	22	adapting	adapt	VERB
easat-1687	9	23	systems	system	NOUN
easat-1687	9	24	,	,	PUNCT
easat-1687	9	25	training	training	NOUN
easat-1687	9	26	staff	staff	NOUN
easat-1687	9	27	and	and	CCONJ
easat-1687	9	28	managing	managing	NOUN
easat-1687	9	29	costs	cost	NOUN
easat-1687	9	30	.	.	PUNCT
easat-1687	10	1	to	to	PART
easat-1687	10	2	deepen	deepen	VERB
easat-1687	10	3	our	our	PRON
easat-1687	10	4	understanding	understanding	NOUN
easat-1687	10	5	of	of	ADP
easat-1687	10	6	this	this	DET
easat-1687	10	7	topic	topic	NOUN
easat-1687	10	8	,	,	PUNCT
easat-1687	10	9	we	we	PRON
easat-1687	10	10	conducted	conduct	VERB
easat-1687	10	11	a	a	DET
easat-1687	10	12	bibliometric	bibliometric	ADJ
easat-1687	10	13	analysis	analysis	NOUN
easat-1687	10	14	using	use	VERB
easat-1687	10	15	the	the	DET
easat-1687	10	16	vosviewer	vosviewer	NOUN
easat-1687	10	17	tool	tool	NOUN
easat-1687	10	18	.	.	PUNCT
easat-1687	11	1	this	this	DET
easat-1687	11	2	analysis	analysis	NOUN
easat-1687	11	3	enabled	enable	VERB
easat-1687	11	4	us	we	PRON
easat-1687	11	5	to	to	PART
easat-1687	11	6	identify	identify	VERB
easat-1687	11	7	influential	influential	ADJ
easat-1687	11	8	authors	author	NOUN
easat-1687	11	9	,	,	PUNCT
easat-1687	11	10	collaborative	collaborative	ADJ
easat-1687	11	11	networks	network	NOUN
easat-1687	11	12	,	,	PUNCT
easat-1687	11	13	and	and	CCONJ
easat-1687	11	14	the	the	DET
easat-1687	11	15	main	main	ADJ
easat-1687	11	16	and	and	CCONJ
easat-1687	11	17	emerging	emerge	VERB
easat-1687	11	18	themes	theme	NOUN
easat-1687	11	19	in	in	ADP
easat-1687	11	20	ipsas	ipsas	PROPN
easat-1687	11	21	research	research	PROPN
easat-1687	11	22	.	.	PUNCT
easat-1687	12	1	the	the	DET
easat-1687	12	2	results	result	NOUN
easat-1687	12	3	show	show	VERB
easat-1687	12	4	that	that	SCONJ
easat-1687	12	5	the	the	DET
easat-1687	12	6	implementation	implementation	NOUN
easat-1687	12	7	of	of	ADP
easat-1687	12	8	ipsas	ipsa	NOUN
easat-1687	12	9	helps	help	VERB
easat-1687	12	10	to	to	PART
easat-1687	12	11	ensure	ensure	VERB
easat-1687	12	12	good	good	ADJ
easat-1687	12	13	quality	quality	NOUN
easat-1687	12	14	and	and	CCONJ
easat-1687	12	15	transparency	transparency	NOUN
easat-1687	12	16	in	in	ADP
easat-1687	12	17	public	public	ADJ
easat-1687	12	18	sector	sector	NOUN
easat-1687	12	19	financial	financial	ADJ
easat-1687	12	20	reporting	reporting	NOUN
easat-1687	12	21	,	,	PUNCT
easat-1687	12	22	providing	provide	VERB
easat-1687	12	23	better	well	ADJ
easat-1687	12	24	information	information	NOUN
easat-1687	12	25	for	for	ADP
easat-1687	12	26	financial	financial	ADJ
easat-1687	12	27	management	management	NOUN
easat-1687	12	28	,	,	PUNCT
easat-1687	12	29	accountability	accountability	NOUN
easat-1687	12	30	and	and	CCONJ
easat-1687	12	31	decision	decision	NOUN
easat-1687	12	32	making	making	NOUN
easat-1687	12	33	.	.	PUNCT
easat-1687	13	1	ipsas	ipsa	NOUN
easat-1687	13	2	,	,	PUNCT
easat-1687	13	3	as	as	ADP
easat-1687	13	4	international	international	ADJ
easat-1687	13	5	accounting	accounting	NOUN
easat-1687	13	6	standards	standard	NOUN
easat-1687	13	7	specific	specific	ADJ
easat-1687	13	8	to	to	ADP
easat-1687	13	9	the	the	DET
easat-1687	13	10	public	public	ADJ
easat-1687	13	11	sector	sector	NOUN
easat-1687	13	12	,	,	PUNCT
easat-1687	13	13	aim	aim	VERB
easat-1687	13	14	to	to	PART
easat-1687	13	15	improve	improve	VERB
easat-1687	13	16	the	the	DET
easat-1687	13	17	quality	quality	NOUN
easat-1687	13	18	of	of	ADP
easat-1687	13	19	financial	financial	ADJ
easat-1687	13	20	reporting	reporting	NOUN
easat-1687	13	21	by	by	ADP
easat-1687	13	22	public	public	ADJ
easat-1687	13	23	entities	entity	NOUN
easat-1687	13	24	,	,	PUNCT
easat-1687	13	25	thereby	thereby	ADV
easat-1687	13	26	enabling	enable	VERB
easat-1687	13	27	more	more	ADV
easat-1687	13	28	reliable	reliable	ADJ
easat-1687	13	29	resource	resource	NOUN
easat-1687	13	30	allocation	allocation	NOUN
easat-1687	13	31	decisions	decision	NOUN
easat-1687	13	32	and	and	CCONJ
easat-1687	13	33	contributing	contribute	VERB
easat-1687	13	34	to	to	PART
easat-1687	13	35	improved	improve	VERB
easat-1687	13	36	financial	financial	ADJ
easat-1687	13	37	transparency	transparency	NOUN
easat-1687	13	38	and	and	CCONJ
easat-1687	13	39	accountability	accountability	NOUN
easat-1687	13	40	.	.	PUNCT
easat-1687	14	1	keywords	keyword	NOUN
easat-1687	14	2	:	:	PUNCT
easat-1687	14	3	financial	financial	ADJ
easat-1687	14	4	reporting	reporting	NOUN
easat-1687	14	5	,	,	PUNCT
easat-1687	14	6	financial	financial	ADJ
easat-1687	14	7	statements	statement	NOUN
easat-1687	14	8	,	,	PUNCT
easat-1687	14	9	ipsas	ipsa	NOUN
easat-1687	14	10	,	,	PUNCT
easat-1687	14	11	public	public	ADJ
easat-1687	14	12	accounting	accounting	NOUN
easat-1687	14	13	,	,	PUNCT
easat-1687	14	14	public	public	ADJ
easat-1687	14	15	bodies	body	NOUN
easat-1687	14	16	.	.	PUNCT
easat-1687	15	1	1	1	X
easat-1687	15	2	.	.	X
easat-1687	15	3	introduction	introduction	NOUN
easat-1687	15	4	the	the	DET
easat-1687	15	5	introduction	introduction	NOUN
easat-1687	15	6	of	of	ADP
easat-1687	15	7	ipsas	ipsa	NOUN
easat-1687	15	8	(	(	PUNCT
easat-1687	15	9	international	international	ADJ
easat-1687	15	10	public	public	ADJ
easat-1687	15	11	sector	sector	NOUN
easat-1687	15	12	accounting	accounting	NOUN
easat-1687	15	13	standards	standard	NOUN
easat-1687	15	14	)	)	PUNCT
easat-1687	15	15	for	for	ADP
easat-1687	15	16	public	public	ADJ
easat-1687	15	17	sector	sector	NOUN
easat-1687	15	18	organisations	organisation	NOUN
easat-1687	15	19	is	be	AUX
easat-1687	15	20	a	a	DET
easat-1687	15	21	significant	significant	ADJ
easat-1687	15	22	development	development	NOUN
easat-1687	15	23	in	in	ADP
easat-1687	15	24	the	the	DET
easat-1687	15	25	global	global	ADJ
easat-1687	15	26	public	public	ADJ
easat-1687	15	27	accounting	accounting	NOUN
easat-1687	15	28	landscape	landscape	NOUN
easat-1687	15	29	.	.	PUNCT
easat-1687	16	1	ipsas	ipsa	NOUN
easat-1687	16	2	are	be	AUX
easat-1687	16	3	international	international	ADJ
easat-1687	16	4	accounting	accounting	NOUN
easat-1687	16	5	standards	standard	NOUN
easat-1687	16	6	developed	develop	VERB
easat-1687	16	7	to	to	PART
easat-1687	16	8	standardise	standardise	VERB
easat-1687	16	9	and	and	CCONJ
easat-1687	16	10	improve	improve	VERB
easat-1687	16	11	the	the	DET
easat-1687	16	12	quality	quality	NOUN
easat-1687	16	13	of	of	ADP
easat-1687	16	14	financial	financial	ADJ
easat-1687	16	15	reporting	reporting	NOUN
easat-1687	16	16	in	in	ADP
easat-1687	16	17	the	the	DET
easat-1687	16	18	public	public	ADJ
easat-1687	16	19	sector	sector	NOUN
easat-1687	16	20	,	,	PUNCT
easat-1687	16	21	thereby	thereby	ADV
easat-1687	16	22	increasing	increase	VERB
easat-1687	16	23	transparency	transparency	NOUN
easat-1687	16	24	,	,	PUNCT
easat-1687	16	25	improving	improve	VERB
easat-1687	16	26	resource	resource	NOUN
easat-1687	16	27	management	management	NOUN
easat-1687	16	28	and	and	CCONJ
easat-1687	16	29	strengthening	strengthen	VERB
easat-1687	16	30	the	the	DET
easat-1687	16	31	accountability	accountability	NOUN
easat-1687	16	32	of	of	ADP
easat-1687	16	33	government	government	NOUN
easat-1687	16	34	entities	entity	NOUN
easat-1687	16	35	to	to	ADP
easat-1687	16	36	citizens	citizen	NOUN
easat-1687	16	37	(	(	PUNCT
easat-1687	16	38	reichard	reichard	PROPN
easat-1687	16	39	,	,	PUNCT
easat-1687	16	40	2020	2020	NUM
easat-1687	16	41	)	)	PUNCT
easat-1687	16	42	.	.	PUNCT
easat-1687	17	1	in	in	ADP
easat-1687	17	2	many	many	ADJ
easat-1687	17	3	countries	country	NOUN
easat-1687	17	4	around	around	ADP
easat-1687	17	5	the	the	DET
easat-1687	17	6	world	world	NOUN
easat-1687	17	7	,	,	PUNCT
easat-1687	17	8	this	this	DET
easat-1687	17	9	transition	transition	NOUN
easat-1687	17	10	to	to	ADP
easat-1687	17	11	ipsas	ipsas	PROPN
easat-1687	17	12	reflects	reflect	VERB
easat-1687	17	13	a	a	DET
easat-1687	17	14	growing	grow	VERB
easat-1687	17	15	trend	trend	NOUN
easat-1687	17	16	to	to	PART
easat-1687	17	17	adopt	adopt	VERB
easat-1687	17	18	accounting	accounting	NOUN
easat-1687	17	19	practices	practice	NOUN
easat-1687	17	20	that	that	PRON
easat-1687	17	21	comply	comply	VERB
easat-1687	17	22	with	with	ADP
easat-1687	17	23	international	international	ADJ
easat-1687	17	24	standards	standard	NOUN
easat-1687	17	25	,	,	PUNCT
easat-1687	17	26	thereby	thereby	ADV
easat-1687	17	27	offering	offer	VERB
easat-1687	17	28	greater	great	ADJ
easat-1687	17	29	comparability	comparability	NOUN
easat-1687	17	30	of	of	ADP
easat-1687	17	31	financial	financial	ADJ
easat-1687	17	32	statements	statement	NOUN
easat-1687	17	33	between	between	ADP
easat-1687	17	34	different	different	ADJ
easat-1687	17	35	public	public	ADJ
easat-1687	17	36	entities	entity	NOUN
easat-1687	17	37	(	(	PUNCT
easat-1687	17	38	brusca&martínez	brusca&martínez	PROPN
easat-1687	17	39	,	,	PUNCT
easat-1687	17	40	2016	2016	NUM
easat-1687	17	41	)	)	PUNCT
easat-1687	17	42	.	.	PUNCT
easat-1687	18	1	this	this	DET
easat-1687	18	2	development	development	NOUN
easat-1687	18	3	is	be	AUX
easat-1687	18	4	supported	support	VERB
easat-1687	18	5	by	by	ADP
easat-1687	18	6	international	international	ADJ
easat-1687	18	7	organisations	organisation	NOUN
easat-1687	18	8	such	such	ADJ
easat-1687	18	9	as	as	ADP
easat-1687	18	10	the	the	DET
easat-1687	18	11	international	international	PROPN
easat-1687	18	12	federation	federation	PROPN
easat-1687	18	13	of	of	ADP
easat-1687	18	14	accountants	accountant	NOUN
easat-1687	18	15	(	(	PUNCT
easat-1687	18	16	ifac	ifac	NOUN
easat-1687	18	17	)	)	PUNCT
easat-1687	18	18	and	and	CCONJ
easat-1687	18	19	the	the	DET
easat-1687	18	20	international	international	ADJ
easat-1687	18	21	public	public	ADJ
easat-1687	18	22	sector	sector	NOUN
easat-1687	18	23	accounting	accounting	NOUN
easat-1687	18	24	standards	standard	NOUN
easat-1687	18	25	board	board	NOUN
easat-1687	18	26	(	(	PUNCT
easat-1687	18	27	ipsasb	ipsasb	NOUN
easat-1687	18	28	)	)	PUNCT
easat-1687	18	29	.	.	PUNCT
easat-1687	19	1	in	in	ADP
easat-1687	19	2	morocco	morocco	PROPN
easat-1687	19	3	,	,	PUNCT
easat-1687	19	4	the	the	DET
easat-1687	19	5	adoption	adoption	NOUN
easat-1687	19	6	of	of	ADP
easat-1687	19	7	ipsas	ipsa	NOUN
easat-1687	19	8	represents	represent	VERB
easat-1687	19	9	a	a	DET
easat-1687	19	10	commitment	commitment	NOUN
easat-1687	19	11	to	to	ADP
easat-1687	19	12	the	the	DET
easat-1687	19	13	modernisation	modernisation	NOUN
easat-1687	19	14	and	and	CCONJ
easat-1687	19	15	professionalisation	professionalisation	NOUN
easat-1687	19	16	of	of	ADP
easat-1687	19	17	public	public	ADJ
easat-1687	19	18	finance	finance	NOUN
easat-1687	19	19	management	management	NOUN
easat-1687	19	20	el	el	PROPN
easat-1687	19	21	kezazy	kezazy	PROPN
easat-1687	19	22	&	&	CCONJ
easat-1687	19	23	hilmi	hilmi	PROPN
easat-1687	19	24	(	(	PUNCT
easat-1687	19	25	2022	2022	NUM
easat-1687	19	26	)	)	PUNCT
easat-1687	19	27	.	.	PUNCT
easat-1687	20	1	this	this	DET
easat-1687	20	2	transition	transition	NOUN
easat-1687	20	3	is	be	AUX
easat-1687	20	4	part	part	NOUN
easat-1687	20	5	of	of	ADP
easat-1687	20	6	the	the	DET
easat-1687	20	7	reforms	reform	NOUN
easat-1687	20	8	aimed	aim	VERB
easat-1687	20	9	at	at	ADP
easat-1687	20	10	strengthening	strengthen	VERB
easat-1687	20	11	financial	financial	ADJ
easat-1687	20	12	governance	governance	NOUN
easat-1687	20	13	and	and	CCONJ
easat-1687	20	14	improving	improve	VERB
easat-1687	20	15	the	the	DET
easat-1687	20	16	performance	performance	NOUN
easat-1687	20	17	of	of	ADP
easat-1687	20	18	public	public	ADJ
easat-1687	20	19	293	293	NUM
easat-1687	20	20	edelweiss	edelweiss	PROPN
easat-1687	20	21	applied	apply	VERB
easat-1687	20	22	science	science	NOUN
easat-1687	20	23	and	and	CCONJ
easat-1687	20	24	technology	technology	NOUN
easat-1687	20	25	issn	issn	PROPN
easat-1687	20	26	:	:	PUNCT
easat-1687	20	27	2576	2576	NUM
easat-1687	20	28	-	-	SYM
easat-1687	20	29	8484	8484	NUM
easat-1687	20	30	vol	vol	NOUN
easat-1687	20	31	.	.	PROPN
easat-1687	20	32	8	8	NUM
easat-1687	20	33	,	,	PUNCT
easat-1687	20	34	no	no	INTJ
easat-1687	20	35	.	.	NOUN
easat-1687	21	1	5	5	NUM
easat-1687	21	2	:	:	SYM
easat-1687	21	3	292	292	NUM
easat-1687	21	4	-	-	SYM
easat-1687	21	5	306	306	NUM
easat-1687	21	6	,	,	PUNCT
easat-1687	21	7	2024	2024	NUM
easat-1687	21	8	doi	doi	NOUN
easat-1687	21	9	:	:	PUNCT
easat-1687	21	10	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	21	11	©	©	PROPN
easat-1687	21	12	2024	2024	NUM
easat-1687	21	13	by	by	ADP
easat-1687	21	14	the	the	DET
easat-1687	21	15	authors	author	NOUN
easat-1687	21	16	;	;	PUNCT
easat-1687	21	17	licensee	licensee	PROPN
easat-1687	21	18	learning	learn	VERB
easat-1687	21	19	gate	gate	NOUN
easat-1687	21	20	institutions	institution	NOUN
easat-1687	21	21	.	.	PUNCT
easat-1687	22	1	by	by	ADP
easat-1687	22	2	aligning	align	VERB
easat-1687	22	3	accounting	accounting	NOUN
easat-1687	22	4	practices	practice	NOUN
easat-1687	22	5	with	with	ADP
easat-1687	22	6	international	international	ADJ
easat-1687	22	7	standards	standard	NOUN
easat-1687	22	8	,	,	PUNCT
easat-1687	22	9	morocco	morocco	PROPN
easat-1687	22	10	aims	aim	VERB
easat-1687	22	11	to	to	PART
easat-1687	22	12	increase	increase	VERB
easat-1687	22	13	transparency	transparency	NOUN
easat-1687	22	14	,	,	PUNCT
easat-1687	22	15	strengthen	strengthen	VERB
easat-1687	22	16	investor	investor	NOUN
easat-1687	22	17	confidence	confidence	NOUN
easat-1687	22	18	and	and	CCONJ
easat-1687	22	19	make	make	VERB
easat-1687	22	20	it	it	PRON
easat-1687	22	21	easier	easy	ADJ
easat-1687	22	22	to	to	PART
easat-1687	22	23	compare	compare	VERB
easat-1687	22	24	financial	financial	ADJ
easat-1687	22	25	performance	performance	NOUN
easat-1687	22	26	with	with	ADP
easat-1687	22	27	other	other	ADJ
easat-1687	22	28	economies	economy	NOUN
easat-1687	22	29	.	.	PUNCT
easat-1687	23	1	this	this	PRON
easat-1687	23	2	is	be	AUX
easat-1687	23	3	a	a	DET
easat-1687	23	4	crucial	crucial	ADJ
easat-1687	23	5	step	step	NOUN
easat-1687	23	6	in	in	ADP
easat-1687	23	7	the	the	DET
easat-1687	23	8	modernisation	modernisation	NOUN
easat-1687	23	9	and	and	CCONJ
easat-1687	23	10	standardisation	standardisation	NOUN
easat-1687	23	11	of	of	ADP
easat-1687	23	12	public	public	ADJ
easat-1687	23	13	sector	sector	NOUN
easat-1687	23	14	accounting	accounting	NOUN
easat-1687	23	15	practices	practice	NOUN
easat-1687	23	16	.	.	PUNCT
easat-1687	24	1	ipsas	ipsa	NOUN
easat-1687	24	2	are	be	AUX
easat-1687	24	3	international	international	ADJ
easat-1687	24	4	accounting	accounting	NOUN
easat-1687	24	5	standards	standard	NOUN
easat-1687	24	6	developed	develop	VERB
easat-1687	24	7	to	to	PART
easat-1687	24	8	harmonise	harmonise	VERB
easat-1687	24	9	methods	method	NOUN
easat-1687	24	10	of	of	ADP
easat-1687	24	11	accounting	account	VERB
easat-1687	24	12	for	for	ADP
easat-1687	24	13	,	,	PUNCT
easat-1687	24	14	presenting	present	VERB
easat-1687	24	15	and	and	CCONJ
easat-1687	24	16	disclosing	disclose	VERB
easat-1687	24	17	financial	financial	ADJ
easat-1687	24	18	information	information	NOUN
easat-1687	24	19	in	in	ADP
easat-1687	24	20	the	the	DET
easat-1687	24	21	public	public	ADJ
easat-1687	24	22	sector	sector	NOUN
easat-1687	24	23	worldwide	worldwide	ADV
easat-1687	24	24	.	.	PUNCT
easat-1687	25	1	(	(	PUNCT
easat-1687	25	2	luta	luta	ADV
easat-1687	25	3	,	,	PUNCT
easat-1687	25	4	2021	2021	NUM
easat-1687	25	5	)	)	PUNCT
easat-1687	25	6	.	.	PUNCT
easat-1687	26	1	this	this	DET
easat-1687	26	2	introduction	introduction	NOUN
easat-1687	26	3	explores	explore	VERB
easat-1687	26	4	the	the	DET
easat-1687	26	5	motivations	motivation	NOUN
easat-1687	26	6	and	and	CCONJ
easat-1687	26	7	challenges	challenge	NOUN
easat-1687	26	8	associated	associate	VERB
easat-1687	26	9	with	with	ADP
easat-1687	26	10	the	the	DET
easat-1687	26	11	adoption	adoption	NOUN
easat-1687	26	12	of	of	ADP
easat-1687	26	13	ipsas	ipsa	NOUN
easat-1687	26	14	in	in	ADP
easat-1687	26	15	public	public	ADJ
easat-1687	26	16	sector	sector	NOUN
easat-1687	26	17	organisations	organisation	NOUN
easat-1687	26	18	in	in	ADP
easat-1687	26	19	general	general	ADJ
easat-1687	26	20	,	,	PUNCT
easat-1687	26	21	with	with	ADP
easat-1687	26	22	a	a	DET
easat-1687	26	23	particular	particular	ADJ
easat-1687	26	24	focus	focus	NOUN
easat-1687	26	25	on	on	ADP
easat-1687	26	26	the	the	DET
easat-1687	26	27	specificities	specificity	NOUN
easat-1687	26	28	and	and	CCONJ
easat-1687	26	29	implications	implication	NOUN
easat-1687	26	30	for	for	ADP
easat-1687	26	31	morocco	morocco	PROPN
easat-1687	26	32	.	.	PUNCT
easat-1687	27	1	by	by	ADP
easat-1687	27	2	examining	examine	VERB
easat-1687	27	3	the	the	DET
easat-1687	27	4	stages	stage	NOUN
easat-1687	27	5	and	and	CCONJ
easat-1687	27	6	implications	implication	NOUN
easat-1687	27	7	of	of	ADP
easat-1687	27	8	this	this	DET
easat-1687	27	9	transition	transition	NOUN
easat-1687	27	10	,	,	PUNCT
easat-1687	27	11	our	our	PRON
easat-1687	27	12	problematic	problematic	ADJ
easat-1687	27	13	will	will	AUX
easat-1687	27	14	be	be	AUX
easat-1687	27	15	as	as	SCONJ
easat-1687	27	16	follows	follow	VERB
easat-1687	27	17	:	:	PUNCT
easat-1687	27	18	with	with	ADP
easat-1687	27	19	this	this	PRON
easat-1687	27	20	in	in	ADP
easat-1687	27	21	mind	mind	NOUN
easat-1687	27	22	,	,	PUNCT
easat-1687	27	23	the	the	DET
easat-1687	27	24	problem	problem	NOUN
easat-1687	27	25	of	of	ADP
easat-1687	27	26	the	the	DET
easat-1687	27	27	present	present	ADJ
easat-1687	27	28	research	research	NOUN
easat-1687	27	29	is	be	AUX
easat-1687	27	30	entitled	entitle	VERB
easat-1687	27	31	as	as	SCONJ
easat-1687	27	32	follows	follow	VERB
easat-1687	27	33	:	:	PUNCT
easat-1687	27	34	"	"	PUNCT
easat-1687	27	35	to	to	PART
easat-1687	27	36	what	what	DET
easat-1687	27	37	extent	extent	NOUN
easat-1687	27	38	can	can	AUX
easat-1687	27	39	the	the	DET
easat-1687	27	40	implementation	implementation	NOUN
easat-1687	27	41	of	of	ADP
easat-1687	27	42	ipsas	ipsa	NOUN
easat-1687	27	43	contribute	contribute	VERB
easat-1687	27	44	to	to	ADP
easat-1687	27	45	a	a	DET
easat-1687	27	46	better	well	ADJ
easat-1687	27	47	quality	quality	NOUN
easat-1687	27	48	of	of	ADP
easat-1687	27	49	financial	financial	ADJ
easat-1687	27	50	reporting	reporting	NOUN
easat-1687	27	51	within	within	ADP
easat-1687	27	52	moroccan	moroccan	ADJ
easat-1687	27	53	public	public	ADJ
easat-1687	27	54	establishments	establishment	NOUN
easat-1687	27	55	?	?	PUNCT
easat-1687	28	1	our	our	PRON
easat-1687	28	2	study	study	NOUN
easat-1687	28	3	aims	aim	VERB
easat-1687	28	4	to	to	PART
easat-1687	28	5	explore	explore	VERB
easat-1687	28	6	in	in	ADP
easat-1687	28	7	depth	depth	NOUN
easat-1687	28	8	the	the	DET
easat-1687	28	9	process	process	NOUN
easat-1687	28	10	of	of	ADP
easat-1687	28	11	integrating	integrate	VERB
easat-1687	28	12	ipsas	ipsa	NOUN
easat-1687	28	13	into	into	ADP
easat-1687	28	14	public	public	ADJ
easat-1687	28	15	sector	sector	NOUN
easat-1687	28	16	organisations	organisation	NOUN
easat-1687	28	17	.	.	PUNCT
easat-1687	29	1	we	we	PRON
easat-1687	29	2	begin	begin	VERB
easat-1687	29	3	this	this	DET
easat-1687	29	4	process	process	NOUN
easat-1687	29	5	with	with	ADP
easat-1687	29	6	a	a	DET
easat-1687	29	7	meticulous	meticulous	ADJ
easat-1687	29	8	analysis	analysis	NOUN
easat-1687	29	9	of	of	ADP
easat-1687	29	10	the	the	DET
easat-1687	29	11	literature	literature	NOUN
easat-1687	29	12	review	review	NOUN
easat-1687	29	13	based	base	VERB
easat-1687	29	14	on	on	ADP
easat-1687	29	15	international	international	ADJ
easat-1687	29	16	and	and	CCONJ
easat-1687	29	17	national	national	ADJ
easat-1687	29	18	research	research	NOUN
easat-1687	29	19	.	.	PUNCT
easat-1687	30	1	secondly	secondly	ADV
easat-1687	30	2	,	,	PUNCT
easat-1687	30	3	our	our	PRON
easat-1687	30	4	aim	aim	NOUN
easat-1687	30	5	is	be	AUX
easat-1687	30	6	to	to	PART
easat-1687	30	7	identify	identify	VERB
easat-1687	30	8	the	the	DET
easat-1687	30	9	different	different	ADJ
easat-1687	30	10	theories	theory	NOUN
easat-1687	30	11	used	use	VERB
easat-1687	30	12	to	to	PART
easat-1687	30	13	assess	assess	VERB
easat-1687	30	14	the	the	DET
easat-1687	30	15	effectiveness	effectiveness	NOUN
easat-1687	30	16	of	of	ADP
easat-1687	30	17	ipsas	ipsa	NOUN
easat-1687	30	18	and	and	CCONJ
easat-1687	30	19	their	their	PRON
easat-1687	30	20	impact	impact	NOUN
easat-1687	30	21	on	on	ADP
easat-1687	30	22	the	the	DET
easat-1687	30	23	management	management	NOUN
easat-1687	30	24	of	of	ADP
easat-1687	30	25	public	public	ADJ
easat-1687	30	26	administrations	administration	NOUN
easat-1687	30	27	.	.	PUNCT
easat-1687	31	1	in	in	ADP
easat-1687	31	2	parallel	parallel	NOUN
easat-1687	31	3	,	,	PUNCT
easat-1687	31	4	we	we	PRON
easat-1687	31	5	will	will	AUX
easat-1687	31	6	undertake	undertake	VERB
easat-1687	31	7	an	an	DET
easat-1687	31	8	in	in	ADP
easat-1687	31	9	-	-	PUNCT
easat-1687	31	10	depth	depth	NOUN
easat-1687	31	11	systematic	systematic	ADJ
easat-1687	31	12	review	review	NOUN
easat-1687	31	13	,	,	PUNCT
easat-1687	31	14	aimed	aim	VERB
easat-1687	31	15	at	at	ADP
easat-1687	31	16	providing	provide	VERB
easat-1687	31	17	a	a	DET
easat-1687	31	18	detailed	detailed	ADJ
easat-1687	31	19	and	and	CCONJ
easat-1687	31	20	nuanced	nuanced	ADJ
easat-1687	31	21	analysis	analysis	NOUN
easat-1687	31	22	.	.	PUNCT
easat-1687	32	1	this	this	DET
easat-1687	32	2	approach	approach	NOUN
easat-1687	32	3	will	will	AUX
easat-1687	32	4	enable	enable	VERB
easat-1687	32	5	us	we	PRON
easat-1687	32	6	to	to	PART
easat-1687	32	7	identify	identify	VERB
easat-1687	32	8	the	the	DET
easat-1687	32	9	tools	tool	NOUN
easat-1687	32	10	needed	need	VERB
easat-1687	32	11	to	to	PART
easat-1687	32	12	understand	understand	VERB
easat-1687	32	13	ipsas	ipsas	PROPN
easat-1687	32	14	el	el	PROPN
easat-1687	32	15	kezazy	kezazy	PROPN
easat-1687	32	16	(	(	PUNCT
easat-1687	32	17	2022	2022	NUM
easat-1687	32	18	)	)	PUNCT
easat-1687	32	19	.	.	PUNCT
easat-1687	33	1	thirdly	thirdly	ADV
easat-1687	33	2	,	,	PUNCT
easat-1687	33	3	we	we	PRON
easat-1687	33	4	will	will	AUX
easat-1687	33	5	conduct	conduct	VERB
easat-1687	33	6	an	an	DET
easat-1687	33	7	in	in	ADP
easat-1687	33	8	-	-	PUNCT
easat-1687	33	9	depth	depth	NOUN
easat-1687	33	10	analysis	analysis	NOUN
easat-1687	33	11	of	of	ADP
easat-1687	33	12	the	the	DET
easat-1687	33	13	terms	term	NOUN
easat-1687	33	14	"	"	PUNCT
easat-1687	33	15	ipsas	ipsa	NOUN
easat-1687	33	16	"	"	PUNCT
easat-1687	33	17	and	and	CCONJ
easat-1687	33	18	"	"	PUNCT
easat-1687	33	19	public	public	ADJ
easat-1687	33	20	administration	administration	NOUN
easat-1687	33	21	"	"	PUNCT
easat-1687	33	22	in	in	ADP
easat-1687	33	23	order	order	NOUN
easat-1687	33	24	to	to	PART
easat-1687	33	25	trace	trace	VERB
easat-1687	33	26	the	the	DET
easat-1687	33	27	evolution	evolution	NOUN
easat-1687	33	28	of	of	ADP
easat-1687	33	29	researchers	researcher	NOUN
easat-1687	33	30	'	'	PART
easat-1687	33	31	interest	interest	NOUN
easat-1687	33	32	in	in	ADP
easat-1687	33	33	this	this	DET
easat-1687	33	34	subject	subject	NOUN
easat-1687	33	35	.	.	PUNCT
easat-1687	34	1	in	in	ADP
easat-1687	34	2	conclusion	conclusion	NOUN
easat-1687	34	3	,	,	PUNCT
easat-1687	34	4	we	we	PRON
easat-1687	34	5	will	will	AUX
easat-1687	34	6	develop	develop	VERB
easat-1687	34	7	a	a	DET
easat-1687	34	8	methodology	methodology	NOUN
easat-1687	34	9	based	base	VERB
easat-1687	34	10	on	on	ADP
easat-1687	34	11	the	the	DET
easat-1687	34	12	data	datum	NOUN
easat-1687	34	13	collected	collect	VERB
easat-1687	34	14	in	in	ADP
easat-1687	34	15	the	the	DET
easat-1687	34	16	literature	literature	NOUN
easat-1687	34	17	,	,	PUNCT
easat-1687	34	18	thus	thus	ADV
easat-1687	34	19	facilitating	facilitate	VERB
easat-1687	34	20	the	the	DET
easat-1687	34	21	application	application	NOUN
easat-1687	34	22	of	of	ADP
easat-1687	34	23	economic	economic	ADJ
easat-1687	34	24	tools	tool	NOUN
easat-1687	34	25	and	and	CCONJ
easat-1687	34	26	methods	method	NOUN
easat-1687	34	27	to	to	PART
easat-1687	34	28	understand	understand	VERB
easat-1687	34	29	,	,	PUNCT
easat-1687	34	30	anticipate	anticipate	VERB
easat-1687	34	31	and	and	CCONJ
easat-1687	34	32	deepen	deepen	VERB
easat-1687	34	33	the	the	DET
easat-1687	34	34	understanding	understanding	NOUN
easat-1687	34	35	of	of	ADP
easat-1687	34	36	this	this	DET
easat-1687	34	37	process	process	NOUN
easat-1687	34	38	of	of	ADP
easat-1687	34	39	integrating	integrate	VERB
easat-1687	34	40	ipsas	ipsa	NOUN
easat-1687	34	41	in	in	ADP
easat-1687	34	42	public	public	ADJ
easat-1687	34	43	establishments	establishment	NOUN
easat-1687	34	44	.	.	PUNCT
easat-1687	35	1	2	2	X
easat-1687	35	2	.	.	X
easat-1687	35	3	international	international	ADJ
easat-1687	35	4	public	public	ADJ
easat-1687	35	5	sector	sector	NOUN
easat-1687	35	6	accounting	accounting	NOUN
easat-1687	35	7	standards	standard	NOUN
easat-1687	35	8	the	the	DET
easat-1687	35	9	public	public	ADJ
easat-1687	35	10	sector	sector	NOUN
easat-1687	35	11	,	,	PUNCT
easat-1687	35	12	whether	whether	SCONJ
easat-1687	35	13	at	at	ADP
easat-1687	35	14	national	national	ADJ
easat-1687	35	15	,	,	PUNCT
easat-1687	35	16	local	local	ADJ
easat-1687	35	17	or	or	CCONJ
easat-1687	35	18	international	international	ADJ
easat-1687	35	19	level	level	NOUN
easat-1687	35	20	,	,	PUNCT
easat-1687	35	21	is	be	AUX
easat-1687	35	22	characterised	characterise	VERB
easat-1687	35	23	by	by	ADP
easat-1687	35	24	a	a	DET
easat-1687	35	25	multitude	multitude	NOUN
easat-1687	35	26	of	of	ADP
easat-1687	35	27	accounting	accounting	NOUN
easat-1687	35	28	frameworks	framework	NOUN
easat-1687	35	29	,	,	PUNCT
easat-1687	35	30	hindering	hinder	VERB
easat-1687	35	31	comparability	comparability	NOUN
easat-1687	35	32	and	and	CCONJ
easat-1687	35	33	adequate	adequate	ADJ
easat-1687	35	34	measurement	measurement	NOUN
easat-1687	35	35	of	of	ADP
easat-1687	35	36	the	the	DET
easat-1687	35	37	performance	performance	NOUN
easat-1687	35	38	of	of	ADP
easat-1687	35	39	public	public	ADJ
easat-1687	35	40	actions	action	NOUN
easat-1687	35	41	.	.	PUNCT
easat-1687	36	1	under	under	ADP
easat-1687	36	2	the	the	DET
easat-1687	36	3	aegis	aegis	NOUN
easat-1687	36	4	of	of	ADP
easat-1687	36	5	the	the	DET
easat-1687	36	6	un	un	PROPN
easat-1687	36	7	,	,	PUNCT
easat-1687	36	8	the	the	DET
easat-1687	36	9	oecd	oecd	PROPN
easat-1687	36	10	,	,	PUNCT
easat-1687	36	11	the	the	DET
easat-1687	36	12	world	world	NOUN
easat-1687	36	13	bank	bank	PROPN
easat-1687	36	14	and	and	CCONJ
easat-1687	36	15	the	the	DET
easat-1687	36	16	imf	imf	PROPN
easat-1687	36	17	,	,	PUNCT
easat-1687	36	18	the	the	DET
easat-1687	36	19	idea	idea	NOUN
easat-1687	36	20	of	of	ADP
easat-1687	36	21	establishing	establish	VERB
easat-1687	36	22	an	an	DET
easat-1687	36	23	international	international	ADJ
easat-1687	36	24	standard	standard	NOUN
easat-1687	36	25	for	for	ADP
easat-1687	36	26	the	the	DET
easat-1687	36	27	public	public	ADJ
easat-1687	36	28	sector	sector	NOUN
easat-1687	36	29	was	be	AUX
easat-1687	36	30	born	bear	VERB
easat-1687	36	31	within	within	ADP
easat-1687	36	32	ifac	ifac	NOUN
easat-1687	36	33	,	,	PUNCT
easat-1687	36	34	the	the	DET
easat-1687	36	35	international	international	ADJ
easat-1687	36	36	public	public	ADJ
easat-1687	36	37	sector	sector	NOUN
easat-1687	36	38	accounting	accounting	NOUN
easat-1687	36	39	standards	standard	NOUN
easat-1687	36	40	board	board	NOUN
easat-1687	36	41	(	(	PUNCT
easat-1687	36	42	ipsasb	ipsasb	PROPN
easat-1687	36	43	)	)	PUNCT
easat-1687	36	44	.	.	PUNCT
easat-1687	37	1	2.1	2.1	NUM
easat-1687	37	2	.	.	PUNCT
easat-1687	38	1	the	the	DET
easat-1687	38	2	history	history	NOUN
easat-1687	38	3	of	of	ADP
easat-1687	38	4	ipsas	ipsa	NOUN
easat-1687	38	5	in	in	ADP
easat-1687	38	6	1987	1987	NUM
easat-1687	38	7	,	,	PUNCT
easat-1687	38	8	ifac	ifac	NOUN
easat-1687	38	9	's	's	PART
easat-1687	38	10	public	public	ADJ
easat-1687	38	11	sector	sector	NOUN
easat-1687	38	12	committee	committee	NOUN
easat-1687	38	13	(	(	PUNCT
easat-1687	38	14	psc	psc	PROPN
easat-1687	38	15	)	)	PUNCT
easat-1687	38	16	was	be	AUX
easat-1687	38	17	established	establish	VERB
easat-1687	38	18	.	.	PUNCT
easat-1687	39	1	it	it	PRON
easat-1687	39	2	was	be	AUX
easat-1687	39	3	given	give	VERB
easat-1687	39	4	the	the	DET
easat-1687	39	5	task	task	NOUN
easat-1687	39	6	of	of	ADP
easat-1687	39	7	formulating	formulate	VERB
easat-1687	39	8	international	international	ADJ
easat-1687	39	9	accounting	accounting	NOUN
easat-1687	39	10	standards	standard	NOUN
easat-1687	39	11	for	for	ADP
easat-1687	39	12	the	the	DET
easat-1687	39	13	public	public	ADJ
easat-1687	39	14	sector	sector	NOUN
easat-1687	39	15	,	,	PUNCT
easat-1687	39	16	based	base	VERB
easat-1687	39	17	on	on	ADP
easat-1687	39	18	the	the	DET
easat-1687	39	19	iass	iass	NOUN
easat-1687	39	20	in	in	ADP
easat-1687	39	21	force	force	NOUN
easat-1687	39	22	at	at	ADP
easat-1687	39	23	the	the	DET
easat-1687	39	24	time	time	NOUN
easat-1687	39	25	,	,	PUNCT
easat-1687	39	26	from	from	ADP
easat-1687	39	27	august	august	PROPN
easat-1687	39	28	1997	1997	NUM
easat-1687	39	29	.	.	PUNCT
easat-1687	40	1	this	this	DET
easat-1687	40	2	phase	phase	NOUN
easat-1687	40	3	,	,	PUNCT
easat-1687	40	4	completed	complete	VERB
easat-1687	40	5	in	in	ADP
easat-1687	40	6	2002	2002	NUM
easat-1687	40	7	,	,	PUNCT
easat-1687	40	8	received	receive	VERB
easat-1687	40	9	financial	financial	ADJ
easat-1687	40	10	support	support	NOUN
easat-1687	40	11	from	from	ADP
easat-1687	40	12	the	the	DET
easat-1687	40	13	asian	asian	PROPN
easat-1687	40	14	development	development	PROPN
easat-1687	40	15	bank	bank	PROPN
easat-1687	40	16	,	,	PUNCT
easat-1687	40	17	the	the	DET
easat-1687	40	18	world	world	PROPN
easat-1687	40	19	bank	bank	PROPN
easat-1687	40	20	,	,	PUNCT
easat-1687	40	21	the	the	DET
easat-1687	40	22	imf	imf	PROPN
easat-1687	40	23	,	,	PUNCT
easat-1687	40	24	the	the	DET
easat-1687	40	25	undp	undp	PROPN
easat-1687	40	26	and	and	CCONJ
easat-1687	40	27	ifac	ifac	NOUN
easat-1687	40	28	.	.	PUNCT
easat-1687	41	1	the	the	DET
easat-1687	41	2	psc	psc	PROPN
easat-1687	41	3	evolved	evolve	VERB
easat-1687	41	4	to	to	PART
easat-1687	41	5	become	become	VERB
easat-1687	41	6	the	the	DET
easat-1687	41	7	ipsasb	ipsasb	NOUN
easat-1687	41	8	in	in	ADP
easat-1687	41	9	november	november	PROPN
easat-1687	41	10	2004	2004	NUM
easat-1687	41	11	,	,	PUNCT
easat-1687	41	12	focusing	focus	VERB
easat-1687	41	13	exclusively	exclusively	ADV
easat-1687	41	14	on	on	ADP
easat-1687	41	15	the	the	DET
easat-1687	41	16	development	development	NOUN
easat-1687	41	17	of	of	ADP
easat-1687	41	18	ipsas	ipsa	NOUN
easat-1687	41	19	.	.	PUNCT
easat-1687	42	1	the	the	DET
easat-1687	42	2	ipsasb	ipsasb	NOUN
easat-1687	42	3	reiterated	reiterate	VERB
easat-1687	42	4	its	its	PRON
easat-1687	42	5	commitment	commitment	NOUN
easat-1687	42	6	to	to	PART
easat-1687	42	7	convergence	convergence	VERB
easat-1687	42	8	with	with	ADP
easat-1687	42	9	ifrs	ifrs	PROPN
easat-1687	42	10	and	and	CCONJ
easat-1687	42	11	to	to	ADP
easat-1687	42	12	adapting	adapt	VERB
easat-1687	42	13	ifrs	ifrs	NOUN
easat-1687	42	14	in	in	ADP
easat-1687	42	15	2005	2005	NUM
easat-1687	42	16	,	,	PUNCT
easat-1687	42	17	where	where	SCONJ
easat-1687	42	18	appropriate	appropriate	ADJ
easat-1687	42	19	,	,	PUNCT
easat-1687	42	20	to	to	ADP
easat-1687	42	21	the	the	DET
easat-1687	42	22	specificities	specificity	NOUN
easat-1687	42	23	of	of	ADP
easat-1687	42	24	the	the	DET
easat-1687	42	25	public	public	ADJ
easat-1687	42	26	sector	sector	NOUN
easat-1687	42	27	.	.	PUNCT
easat-1687	43	1	however	however	ADV
easat-1687	43	2	,	,	PUNCT
easat-1687	43	3	resource	resource	NOUN
easat-1687	43	4	constraints	constraint	NOUN
easat-1687	43	5	have	have	AUX
easat-1687	43	6	slowed	slow	VERB
easat-1687	43	7	the	the	DET
easat-1687	43	8	progress	progress	NOUN
easat-1687	43	9	of	of	ADP
easat-1687	43	10	the	the	DET
easat-1687	43	11	project	project	NOUN
easat-1687	43	12	.	.	PUNCT
easat-1687	44	1	2.2	2.2	NUM
easat-1687	44	2	.	.	PUNCT
easat-1687	44	3	theories	theory	NOUN
easat-1687	44	4	used	use	VERB
easat-1687	44	5	in	in	ADP
easat-1687	44	6	the	the	DET
easat-1687	44	7	light	light	NOUN
easat-1687	44	8	of	of	ADP
easat-1687	44	9	ipsas	ipsa	NOUN
easat-1687	44	10	according	accord	VERB
easat-1687	44	11	to	to	ADP
easat-1687	44	12	y.	y.	PROPN
easat-1687	44	13	pesqueux	pesqueux	PROPN
easat-1687	44	14	(	(	PUNCT
easat-1687	44	15	2006	2006	NUM
easat-1687	44	16	)	)	PUNCT
easat-1687	44	17	,	,	PUNCT
easat-1687	44	18	the	the	DET
easat-1687	44	19	theories	theory	NOUN
easat-1687	44	20	of	of	ADP
easat-1687	44	21	new	new	ADJ
easat-1687	44	22	public	public	ADJ
easat-1687	44	23	management	management	NOUN
easat-1687	44	24	(	(	PUNCT
easat-1687	44	25	npm	npm	PROPN
easat-1687	44	26	)	)	PUNCT
easat-1687	44	27	aim	aim	VERB
easat-1687	44	28	to	to	PART
easat-1687	44	29	instil	instil	VERB
easat-1687	44	30	an	an	DET
easat-1687	44	31	"	"	PUNCT
easat-1687	44	32	entrepreneurial	entrepreneurial	ADJ
easat-1687	44	33	spirit	spirit	NOUN
easat-1687	44	34	"	"	PUNCT
easat-1687	44	35	into	into	ADP
easat-1687	44	36	the	the	DET
easat-1687	44	37	public	public	ADJ
easat-1687	44	38	sphere	sphere	NOUN
easat-1687	44	39	by	by	ADP
easat-1687	44	40	adopting	adopt	VERB
easat-1687	44	41	market	market	NOUN
easat-1687	44	42	logics	logic	NOUN
easat-1687	44	43	,	,	PUNCT
easat-1687	44	44	thereby	thereby	ADV
easat-1687	44	45	integrating	integrate	VERB
easat-1687	44	46	the	the	DET
easat-1687	44	47	principles	principle	NOUN
easat-1687	44	48	of	of	ADP
easat-1687	44	49	private	private	ADJ
easat-1687	44	50	governance	governance	NOUN
easat-1687	44	51	.	.	PUNCT
easat-1687	45	1	this	this	DET
easat-1687	45	2	approach	approach	NOUN
easat-1687	45	3	emphasises	emphasise	VERB
easat-1687	45	4	competition	competition	NOUN
easat-1687	45	5	,	,	PUNCT
easat-1687	45	6	which	which	PRON
easat-1687	45	7	is	be	AUX
easat-1687	45	8	seen	see	VERB
easat-1687	45	9	as	as	ADP
easat-1687	45	10	a	a	DET
easat-1687	45	11	driver	driver	NOUN
easat-1687	45	12	of	of	ADP
easat-1687	45	13	efficiency	efficiency	NOUN
easat-1687	45	14	that	that	PRON
easat-1687	45	15	can	can	AUX
easat-1687	45	16	replace	replace	VERB
easat-1687	45	17	the	the	DET
easat-1687	45	18	traditional	traditional	ADJ
easat-1687	45	19	principle	principle	NOUN
easat-1687	45	20	.	.	PUNCT
easat-1687	46	1	nowadays	nowadays	ADV
easat-1687	46	2	,	,	PUNCT
easat-1687	46	3	the	the	DET
easat-1687	46	4	management	management	NOUN
easat-1687	46	5	model	model	NOUN
easat-1687	46	6	based	base	VERB
easat-1687	46	7	on	on	ADP
easat-1687	46	8	a	a	DET
easat-1687	46	9	leader	leader	NOUN
easat-1687	46	10	and	and	CCONJ
easat-1687	46	11	subordinates	subordinate	NOUN
easat-1687	46	12	is	be	AUX
easat-1687	46	13	giving	give	VERB
easat-1687	46	14	way	way	NOUN
easat-1687	46	15	to	to	ADP
easat-1687	46	16	a	a	DET
easat-1687	46	17	network	network	NOUN
easat-1687	46	18	of	of	ADP
easat-1687	46	19	players	player	NOUN
easat-1687	46	20	called	call	VERB
easat-1687	46	21	upon	upon	SCONJ
easat-1687	46	22	to	to	PART
easat-1687	46	23	take	take	VERB
easat-1687	46	24	decisions	decision	NOUN
easat-1687	46	25	in	in	ADP
easat-1687	46	26	their	their	PRON
easat-1687	46	27	respective	respective	ADJ
easat-1687	46	28	areas	area	NOUN
easat-1687	46	29	of	of	ADP
easat-1687	46	30	competence	competence	NOUN
easat-1687	46	31	(	(	PUNCT
easat-1687	46	32	boutti	boutti	NOUN
easat-1687	46	33	,	,	PUNCT
easat-1687	46	34	2003	2003	NUM
easat-1687	46	35	)	)	PUNCT
easat-1687	46	36	.	.	PUNCT
easat-1687	47	1	294	294	NUM
easat-1687	47	2	edelweiss	edelweiss	PROPN
easat-1687	47	3	applied	apply	VERB
easat-1687	47	4	science	science	NOUN
easat-1687	47	5	and	and	CCONJ
easat-1687	47	6	technology	technology	NOUN
easat-1687	47	7	issn	issn	PROPN
easat-1687	47	8	:	:	PUNCT
easat-1687	47	9	2576	2576	NUM
easat-1687	47	10	-	-	SYM
easat-1687	47	11	8484	8484	NUM
easat-1687	47	12	vol	vol	NOUN
easat-1687	47	13	.	.	PROPN
easat-1687	47	14	8	8	NUM
easat-1687	47	15	,	,	PUNCT
easat-1687	47	16	no	no	INTJ
easat-1687	47	17	.	.	NOUN
easat-1687	47	18	5	5	NUM
easat-1687	47	19	:	:	SYM
easat-1687	47	20	292	292	NUM
easat-1687	47	21	-	-	SYM
easat-1687	47	22	306	306	NUM
easat-1687	47	23	,	,	PUNCT
easat-1687	47	24	2024	2024	NUM
easat-1687	47	25	doi	doi	NOUN
easat-1687	47	26	:	:	PUNCT
easat-1687	47	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	47	28	©	©	PROPN
easat-1687	47	29	2024	2024	NUM
easat-1687	47	30	by	by	ADP
easat-1687	47	31	the	the	DET
easat-1687	47	32	authors	author	NOUN
easat-1687	47	33	;	;	PUNCT
easat-1687	47	34	licensee	licensee	PROPN
easat-1687	47	35	learning	learn	VERB
easat-1687	47	36	gate	gate	NOUN
easat-1687	47	37	effective	effective	ADJ
easat-1687	47	38	governance	governance	NOUN
easat-1687	47	39	is	be	AUX
easat-1687	47	40	essential	essential	ADJ
easat-1687	47	41	to	to	PART
easat-1687	47	42	put	put	VERB
easat-1687	47	43	in	in	ADP
easat-1687	47	44	place	place	NOUN
easat-1687	47	45	an	an	DET
easat-1687	47	46	efficient	efficient	ADJ
easat-1687	47	47	decision	decision	NOUN
easat-1687	47	48	-	-	PUNCT
easat-1687	47	49	making	make	VERB
easat-1687	47	50	process	process	NOUN
easat-1687	47	51	,	,	PUNCT
easat-1687	47	52	clearly	clearly	ADV
easat-1687	47	53	defining	define	VERB
easat-1687	47	54	the	the	DET
easat-1687	47	55	objectives	objective	NOUN
easat-1687	47	56	to	to	PART
easat-1687	47	57	be	be	AUX
easat-1687	47	58	achieved	achieve	VERB
easat-1687	47	59	,	,	PUNCT
easat-1687	47	60	managing	manage	VERB
easat-1687	47	61	resources	resource	NOUN
easat-1687	47	62	appropriately	appropriately	ADV
easat-1687	47	63	and	and	CCONJ
easat-1687	47	64	establishing	establish	VERB
easat-1687	47	65	accountability	accountability	NOUN
easat-1687	47	66	to	to	PART
easat-1687	47	67	ensure	ensure	VERB
easat-1687	47	68	that	that	SCONJ
easat-1687	47	69	results	result	NOUN
easat-1687	47	70	are	be	AUX
easat-1687	47	71	achieved	achieve	VERB
easat-1687	47	72	.	.	PUNCT
easat-1687	48	1	this	this	PRON
easat-1687	48	2	requires	require	VERB
easat-1687	48	3	fluid	fluid	ADJ
easat-1687	48	4	and	and	CCONJ
easat-1687	48	5	timely	timely	ADJ
easat-1687	48	6	communication	communication	NOUN
easat-1687	48	7	of	of	ADP
easat-1687	48	8	information	information	NOUN
easat-1687	48	9	through	through	ADP
easat-1687	48	10	clear	clear	ADJ
easat-1687	48	11	channels	channel	NOUN
easat-1687	48	12	.	.	PUNCT
easat-1687	49	1	relevant	relevant	ADJ
easat-1687	49	2	decision	decision	NOUN
easat-1687	49	3	-	-	PUNCT
easat-1687	49	4	making	making	NOUN
easat-1687	49	5	therefore	therefore	ADV
easat-1687	49	6	requires	require	VERB
easat-1687	49	7	adequate	adequate	ADJ
easat-1687	49	8	and	and	CCONJ
easat-1687	49	9	timely	timely	ADJ
easat-1687	49	10	communication	communication	NOUN
easat-1687	49	11	of	of	ADP
easat-1687	49	12	information	information	NOUN
easat-1687	49	13	.	.	PUNCT
easat-1687	50	1	the	the	DET
easat-1687	50	2	development	development	NOUN
easat-1687	50	3	of	of	ADP
easat-1687	50	4	new	new	ADJ
easat-1687	50	5	public	public	ADJ
easat-1687	50	6	management	management	NOUN
easat-1687	50	7	arose	arise	VERB
easat-1687	50	8	from	from	ADP
easat-1687	50	9	the	the	DET
easat-1687	50	10	need	need	NOUN
easat-1687	50	11	to	to	PART
easat-1687	50	12	give	give	VERB
easat-1687	50	13	greater	great	ADJ
easat-1687	50	14	economic	economic	ADJ
easat-1687	50	15	responsibility	responsibility	NOUN
easat-1687	50	16	to	to	ADP
easat-1687	50	17	public	public	ADJ
easat-1687	50	18	services	service	NOUN
easat-1687	50	19	.	.	PUNCT
easat-1687	51	1	it	it	PRON
easat-1687	51	2	emphasises	emphasise	VERB
easat-1687	51	3	the	the	DET
easat-1687	51	4	financial	financial	ADJ
easat-1687	51	5	aspect	aspect	NOUN
easat-1687	51	6	as	as	ADP
easat-1687	51	7	a	a	DET
easat-1687	51	8	lever	lever	NOUN
easat-1687	51	9	of	of	ADP
easat-1687	51	10	control	control	NOUN
easat-1687	51	11	by	by	ADP
easat-1687	51	12	central	central	ADJ
easat-1687	51	13	government	government	NOUN
easat-1687	51	14	.	.	PUNCT
easat-1687	52	1	this	this	PRON
easat-1687	52	2	is	be	AUX
easat-1687	52	3	how	how	SCONJ
easat-1687	52	4	the	the	DET
easat-1687	52	5	slogan	slogan	NOUN
easat-1687	52	6	of	of	ADP
easat-1687	52	7	the	the	DET
easat-1687	52	8	three	three	NUM
easat-1687	52	9	"	"	PUNCT
easat-1687	52	10	e	e	NOUN
easat-1687	52	11	's	's	PART
easat-1687	52	12	"	"	PUNCT
easat-1687	52	13	"	"	PUNCT
easat-1687	52	14	economy	economy	NOUN
easat-1687	52	15	"	"	PUNCT
easat-1687	52	16	,	,	PUNCT
easat-1687	52	17	"	"	PUNCT
easat-1687	52	18	effectiveness	effectiveness	NOUN
easat-1687	52	19	"	"	PUNCT
easat-1687	52	20	and	and	CCONJ
easat-1687	52	21	"	"	PUNCT
easat-1687	52	22	efficiency	efficiency	NOUN
easat-1687	52	23	"	"	PUNCT
easat-1687	52	24	and	and	CCONJ
easat-1687	52	25	the	the	DET
easat-1687	52	26	concept	concept	NOUN
easat-1687	52	27	of	of	ADP
easat-1687	52	28	"	"	PUNCT
easat-1687	52	29	best	good	ADJ
easat-1687	52	30	value	value	NOUN
easat-1687	52	31	for	for	ADP
easat-1687	52	32	money	money	NOUN
easat-1687	52	33	"	"	PUNCT
easat-1687	52	34	,	,	PUNCT
easat-1687	52	35	popularised	popularise	VERB
easat-1687	52	36	by	by	ADP
easat-1687	52	37	m.	m.	NOUN
easat-1687	52	38	power	power	NOUN
easat-1687	52	39	(	(	PUNCT
easat-1687	52	40	2004	2004	NUM
easat-1687	52	41	)	)	PUNCT
easat-1687	52	42	,	,	PUNCT
easat-1687	52	43	emerged	emerge	VERB
easat-1687	52	44	,	,	PUNCT
easat-1687	52	45	symbolising	symbolise	VERB
easat-1687	52	46	a	a	DET
easat-1687	52	47	challenge	challenge	NOUN
easat-1687	52	48	to	to	ADP
easat-1687	52	49	the	the	DET
easat-1687	52	50	supposed	suppose	VERB
easat-1687	52	51	rigidities	rigidity	NOUN
easat-1687	52	52	of	of	ADP
easat-1687	52	53	public	public	ADJ
easat-1687	52	54	services	service	NOUN
easat-1687	52	55	,	,	PUNCT
easat-1687	52	56	in	in	ADP
easat-1687	52	57	a	a	DET
easat-1687	52	58	perspective	perspective	NOUN
easat-1687	52	59	strongly	strongly	ADV
easat-1687	52	60	inspired	inspire	VERB
easat-1687	52	61	by	by	ADP
easat-1687	52	62	the	the	DET
easat-1687	52	63	thatcher	thatcher	PROPN
easat-1687	52	64	era	era	NOUN
easat-1687	52	65	.	.	PUNCT
easat-1687	53	1	throughout	throughout	ADP
easat-1687	53	2	this	this	DET
easat-1687	53	3	research	research	NOUN
easat-1687	53	4	,	,	PUNCT
easat-1687	53	5	we	we	PRON
easat-1687	53	6	will	will	AUX
easat-1687	53	7	draw	draw	VERB
easat-1687	53	8	on	on	ADP
easat-1687	53	9	two	two	NUM
easat-1687	53	10	main	main	ADJ
easat-1687	53	11	theories	theory	NOUN
easat-1687	53	12	:	:	PUNCT
easat-1687	53	13	•	•	ADP
easat-1687	53	14	the	the	DET
easat-1687	53	15	new	new	ADJ
easat-1687	53	16	public	public	ADJ
easat-1687	53	17	management	management	NOUN
easat-1687	53	18	trend	trend	NOUN
easat-1687	53	19	:	:	PUNCT
easat-1687	53	20	this	this	PRON
easat-1687	53	21	is	be	AUX
easat-1687	53	22	a	a	DET
easat-1687	53	23	new	new	ADJ
easat-1687	53	24	approach	approach	NOUN
easat-1687	53	25	to	to	ADP
easat-1687	53	26	organising	organise	VERB
easat-1687	53	27	and	and	CCONJ
easat-1687	53	28	modernising	modernise	VERB
easat-1687	53	29	the	the	DET
easat-1687	53	30	public	public	ADJ
easat-1687	53	31	sector	sector	NOUN
easat-1687	53	32	by	by	ADP
easat-1687	53	33	introducing	introduce	VERB
easat-1687	53	34	modern	modern	ADJ
easat-1687	53	35	private	private	ADJ
easat-1687	53	36	sector	sector	NOUN
easat-1687	53	37	tools	tool	NOUN
easat-1687	53	38	into	into	ADP
easat-1687	53	39	the	the	DET
easat-1687	53	40	public	public	ADJ
easat-1687	53	41	sector	sector	NOUN
easat-1687	53	42	.	.	PUNCT
easat-1687	54	1	•	•	ADV
easat-1687	54	2	in	in	ADP
easat-1687	54	3	1976	1976	NUM
easat-1687	54	4	,	,	PUNCT
easat-1687	54	5	michael	michael	PROPN
easat-1687	54	6	c.	c.	PROPN
easat-1687	54	7	jensen	jensen	PROPN
easat-1687	54	8	and	and	CCONJ
easat-1687	54	9	william	william	PROPN
easat-1687	54	10	h.	h.	PROPN
easat-1687	54	11	meckling	meckling	PROPN
easat-1687	54	12	defined	define	VERB
easat-1687	54	13	agency	agency	NOUN
easat-1687	54	14	as	as	ADP
easat-1687	54	15	a	a	DET
easat-1687	54	16	contract	contract	NOUN
easat-1687	54	17	by	by	ADP
easat-1687	54	18	which	which	PRON
easat-1687	54	19	one	one	NUM
easat-1687	54	20	or	or	CCONJ
easat-1687	54	21	more	more	ADJ
easat-1687	54	22	persons	person	NOUN
easat-1687	54	23	(	(	PUNCT
easat-1687	54	24	the	the	DET
easat-1687	54	25	principal(s	principal(s	NOUN
easat-1687	54	26	)	)	PUNCT
easat-1687	54	27	)	)	PUNCT
easat-1687	54	28	engage	engage	VERB
easat-1687	54	29	another	another	DET
easat-1687	54	30	person	person	NOUN
easat-1687	54	31	(	(	PUNCT
easat-1687	54	32	the	the	DET
easat-1687	54	33	agent	agent	NOUN
easat-1687	54	34	)	)	PUNCT
easat-1687	54	35	to	to	PART
easat-1687	54	36	perform	perform	VERB
easat-1687	54	37	on	on	ADP
easat-1687	54	38	their	their	PRON
easat-1687	54	39	behalf	behalf	NOUN
easat-1687	54	40	any	any	DET
easat-1687	54	41	task	task	NOUN
easat-1687	54	42	involving	involve	VERB
easat-1687	54	43	delegation	delegation	NOUN
easat-1687	54	44	of	of	ADP
easat-1687	54	45	decision	decision	NOUN
easat-1687	54	46	to	to	ADP
easat-1687	54	47	the	the	DET
easat-1687	54	48	agent	agent	NOUN
easat-1687	54	49	.	.	PUNCT
easat-1687	55	1	the	the	DET
easat-1687	55	2	latter	latter	ADJ
easat-1687	55	3	is	be	AUX
easat-1687	55	4	controlled	control	VERB
easat-1687	55	5	by	by	ADP
easat-1687	55	6	reducing	reduce	VERB
easat-1687	55	7	the	the	DET
easat-1687	55	8	symmetry	symmetry	NOUN
easat-1687	55	9	of	of	ADP
easat-1687	55	10	information	information	NOUN
easat-1687	55	11	(	(	PUNCT
easat-1687	55	12	international	international	ADJ
easat-1687	55	13	public	public	ADJ
easat-1687	55	14	sector	sector	NOUN
easat-1687	55	15	accounting	accounting	NOUN
easat-1687	55	16	standards	standard	NOUN
easat-1687	55	17	)	)	PUNCT
easat-1687	55	18	.	.	PUNCT
easat-1687	56	1	2.3	2.3	NUM
easat-1687	56	2	.	.	PUNCT
easat-1687	57	1	the	the	DET
easat-1687	57	2	objectives	objective	NOUN
easat-1687	57	3	of	of	ADP
easat-1687	57	4	ipsas	ipsa	NOUN
easat-1687	57	5	in	in	ADP
easat-1687	57	6	morocco	morocco	PROPN
easat-1687	57	7	the	the	DET
easat-1687	57	8	objectives	objective	NOUN
easat-1687	57	9	of	of	ADP
easat-1687	57	10	ipsas	ipsa	NOUN
easat-1687	57	11	in	in	ADP
easat-1687	57	12	morocco	morocco	PROPN
easat-1687	57	13	can	can	AUX
easat-1687	57	14	be	be	AUX
easat-1687	57	15	broken	break	VERB
easat-1687	57	16	down	down	ADP
easat-1687	57	17	into	into	ADP
easat-1687	57	18	several	several	ADJ
easat-1687	57	19	strategic	strategic	ADJ
easat-1687	57	20	areas	area	NOUN
easat-1687	57	21	.	.	PUNCT
easat-1687	58	1	firstly	firstly	ADV
easat-1687	58	2	,	,	PUNCT
easat-1687	58	3	the	the	DET
easat-1687	58	4	adoption	adoption	NOUN
easat-1687	58	5	and	and	CCONJ
easat-1687	58	6	implementation	implementation	NOUN
easat-1687	58	7	of	of	ADP
easat-1687	58	8	ipsas	ipsa	NOUN
easat-1687	58	9	aims	aim	VERB
easat-1687	58	10	to	to	PART
easat-1687	58	11	modernise	modernise	VERB
easat-1687	58	12	and	and	CCONJ
easat-1687	58	13	standardise	standardise	VERB
easat-1687	58	14	accounting	accounting	NOUN
easat-1687	58	15	practices	practice	NOUN
easat-1687	58	16	in	in	ADP
easat-1687	58	17	the	the	DET
easat-1687	58	18	moroccan	moroccan	ADJ
easat-1687	58	19	public	public	ADJ
easat-1687	58	20	sector	sector	NOUN
easat-1687	58	21	.	.	PUNCT
easat-1687	59	1	by	by	ADP
easat-1687	59	2	bringing	bring	VERB
easat-1687	59	3	accounting	accounting	NOUN
easat-1687	59	4	procedures	procedure	NOUN
easat-1687	59	5	into	into	ADP
easat-1687	59	6	line	line	NOUN
easat-1687	59	7	with	with	ADP
easat-1687	59	8	international	international	ADJ
easat-1687	59	9	standards	standard	NOUN
easat-1687	59	10	,	,	PUNCT
easat-1687	59	11	morocco	morocco	PROPN
easat-1687	59	12	is	be	AUX
easat-1687	59	13	seeking	seek	VERB
easat-1687	59	14	to	to	PART
easat-1687	59	15	enhance	enhance	VERB
easat-1687	59	16	the	the	DET
easat-1687	59	17	transparency	transparency	NOUN
easat-1687	59	18	and	and	CCONJ
easat-1687	59	19	reliability	reliability	NOUN
easat-1687	59	20	of	of	ADP
easat-1687	59	21	financial	financial	ADJ
easat-1687	59	22	information	information	NOUN
easat-1687	59	23	in	in	ADP
easat-1687	59	24	the	the	DET
easat-1687	59	25	public	public	ADJ
easat-1687	59	26	sector	sector	NOUN
easat-1687	59	27	,	,	PUNCT
easat-1687	59	28	thereby	thereby	ADV
easat-1687	59	29	fostering	foster	VERB
easat-1687	59	30	the	the	DET
easat-1687	59	31	confidence	confidence	NOUN
easat-1687	59	32	of	of	ADP
easat-1687	59	33	stakeholders	stakeholder	NOUN
easat-1687	59	34	and	and	CCONJ
easat-1687	59	35	investors	investor	NOUN
easat-1687	59	36	.	.	PUNCT
easat-1687	60	1	the	the	DET
easat-1687	60	2	introduction	introduction	NOUN
easat-1687	60	3	of	of	ADP
easat-1687	60	4	ipsas	ipsa	NOUN
easat-1687	60	5	in	in	ADP
easat-1687	60	6	morocco	morocco	PROPN
easat-1687	60	7	is	be	AUX
easat-1687	60	8	part	part	NOUN
easat-1687	60	9	of	of	ADP
easat-1687	60	10	a	a	DET
easat-1687	60	11	drive	drive	NOUN
easat-1687	60	12	to	to	PART
easat-1687	60	13	rationalise	rationalise	VERB
easat-1687	60	14	the	the	DET
easat-1687	60	15	management	management	NOUN
easat-1687	60	16	of	of	ADP
easat-1687	60	17	public	public	ADJ
easat-1687	60	18	finances	finance	NOUN
easat-1687	60	19	and	and	CCONJ
easat-1687	60	20	promote	promote	VERB
easat-1687	60	21	better	well	ADJ
easat-1687	60	22	governance	governance	NOUN
easat-1687	60	23	.	.	PUNCT
easat-1687	61	1	by	by	ADP
easat-1687	61	2	establishing	establish	VERB
easat-1687	61	3	clear	clear	ADJ
easat-1687	61	4	and	and	CCONJ
easat-1687	61	5	uniform	uniform	ADJ
easat-1687	61	6	accounting	accounting	NOUN
easat-1687	61	7	standards	standard	NOUN
easat-1687	61	8	,	,	PUNCT
easat-1687	61	9	ipsas	ipsa	NOUN
easat-1687	61	10	enable	enable	VERB
easat-1687	61	11	more	more	ADJ
easat-1687	61	12	efficient	efficient	ADJ
easat-1687	61	13	management	management	NOUN
easat-1687	61	14	of	of	ADP
easat-1687	61	15	public	public	ADJ
easat-1687	61	16	resources	resource	NOUN
easat-1687	61	17	,	,	PUNCT
easat-1687	61	18	more	more	ADV
easat-1687	61	19	accurate	accurate	ADJ
easat-1687	61	20	performance	performance	NOUN
easat-1687	61	21	evaluation	evaluation	NOUN
easat-1687	61	22	and	and	CCONJ
easat-1687	61	23	more	more	ADV
easat-1687	61	24	informed	informed	ADJ
easat-1687	61	25	decision	decision	NOUN
easat-1687	61	26	-	-	PUNCT
easat-1687	61	27	making	making	NOUN
easat-1687	61	28	within	within	ADP
easat-1687	61	29	government	government	NOUN
easat-1687	61	30	entities	entity	NOUN
easat-1687	61	31	el	el	PROPN
easat-1687	61	32	kezazy	kezazy	PROPN
easat-1687	61	33	&	&	CCONJ
easat-1687	61	34	hilmi	hilmi	PROPN
easat-1687	61	35	(	(	PUNCT
easat-1687	61	36	2023	2023	NUM
easat-1687	61	37	)	)	PUNCT
easat-1687	61	38	.	.	PUNCT
easat-1687	62	1	in	in	ADP
easat-1687	62	2	addition	addition	NOUN
easat-1687	62	3	,	,	PUNCT
easat-1687	62	4	the	the	DET
easat-1687	62	5	adoption	adoption	NOUN
easat-1687	62	6	of	of	ADP
easat-1687	62	7	ipsas	ipsa	NOUN
easat-1687	62	8	aims	aim	VERB
easat-1687	62	9	to	to	PART
easat-1687	62	10	enhance	enhance	VERB
easat-1687	62	11	the	the	DET
easat-1687	62	12	comparability	comparability	NOUN
easat-1687	62	13	of	of	ADP
easat-1687	62	14	financial	financial	ADJ
easat-1687	62	15	statements	statement	NOUN
easat-1687	62	16	between	between	ADP
easat-1687	62	17	moroccan	moroccan	ADJ
easat-1687	62	18	public	public	ADJ
easat-1687	62	19	sector	sector	NOUN
easat-1687	62	20	entities	entity	NOUN
easat-1687	62	21	and	and	CCONJ
easat-1687	62	22	with	with	ADP
easat-1687	62	23	other	other	ADJ
easat-1687	62	24	countries	country	NOUN
easat-1687	62	25	that	that	PRON
easat-1687	62	26	have	have	AUX
easat-1687	62	27	also	also	ADV
easat-1687	62	28	adopted	adopt	VERB
easat-1687	62	29	these	these	DET
easat-1687	62	30	standards	standard	NOUN
easat-1687	62	31	.	.	PUNCT
easat-1687	63	1	this	this	DET
easat-1687	63	2	harmonisation	harmonisation	NOUN
easat-1687	63	3	fosters	foster	VERB
easat-1687	63	4	morocco	morocco	PROPN
easat-1687	63	5	's	's	PART
easat-1687	63	6	economic	economic	ADJ
easat-1687	63	7	and	and	CCONJ
easat-1687	63	8	financial	financial	ADJ
easat-1687	63	9	integration	integration	NOUN
easat-1687	63	10	in	in	ADP
easat-1687	63	11	the	the	DET
easat-1687	63	12	international	international	ADJ
easat-1687	63	13	context	context	NOUN
easat-1687	63	14	,	,	PUNCT
easat-1687	63	15	while	while	SCONJ
easat-1687	63	16	facilitating	facilitate	VERB
easat-1687	63	17	the	the	DET
easat-1687	63	18	exchange	exchange	NOUN
easat-1687	63	19	of	of	ADP
easat-1687	63	20	information	information	NOUN
easat-1687	63	21	and	and	CCONJ
easat-1687	63	22	collaboration	collaboration	NOUN
easat-1687	63	23	with	with	ADP
easat-1687	63	24	international	international	ADJ
easat-1687	63	25	partners	partner	NOUN
easat-1687	63	26	.	.	PUNCT
easat-1687	64	1	2.4	2.4	NUM
easat-1687	64	2	.	.	PUNCT
easat-1687	65	1	the	the	DET
easat-1687	65	2	standards	standard	NOUN
easat-1687	65	3	development	development	NOUN
easat-1687	65	4	procedure	procedure	NOUN
easat-1687	65	5	the	the	DET
easat-1687	65	6	implementation	implementation	NOUN
easat-1687	65	7	of	of	ADP
easat-1687	65	8	international	international	ADJ
easat-1687	65	9	public	public	ADJ
easat-1687	65	10	sector	sector	NOUN
easat-1687	65	11	accounting	accounting	NOUN
easat-1687	65	12	standards	standard	NOUN
easat-1687	65	13	follows	follow	VERB
easat-1687	65	14	a	a	DET
easat-1687	65	15	methodical	methodical	ADJ
easat-1687	65	16	and	and	CCONJ
easat-1687	65	17	inclusive	inclusive	ADJ
easat-1687	65	18	process	process	NOUN
easat-1687	65	19	,	,	PUNCT
easat-1687	65	20	taking	take	VERB
easat-1687	65	21	into	into	ADP
easat-1687	65	22	account	account	NOUN
easat-1687	65	23	the	the	DET
easat-1687	65	24	views	view	NOUN
easat-1687	65	25	of	of	ADP
easat-1687	65	26	stakeholders	stakeholder	NOUN
easat-1687	65	27	.	.	PUNCT
easat-1687	66	1	relevant	relevant	ADJ
easat-1687	66	2	organisations	organisation	NOUN
easat-1687	66	3	and	and	CCONJ
easat-1687	66	4	individuals	individual	NOUN
easat-1687	66	5	are	be	AUX
easat-1687	66	6	closely	closely	ADV
easat-1687	66	7	involved	involve	VERB
easat-1687	66	8	at	at	ADP
easat-1687	66	9	all	all	DET
easat-1687	66	10	stages	stage	NOUN
easat-1687	66	11	of	of	ADP
easat-1687	66	12	the	the	DET
easat-1687	66	13	process	process	NOUN
easat-1687	66	14	.	.	PUNCT
easat-1687	67	1	initially	initially	ADV
easat-1687	67	2	,	,	PUNCT
easat-1687	67	3	the	the	DET
easat-1687	67	4	ipsasb	ipsasb	NOUN
easat-1687	67	5	issues	issue	VERB
easat-1687	67	6	an	an	DET
easat-1687	67	7	invitation	invitation	NOUN
easat-1687	67	8	to	to	PART
easat-1687	67	9	comment	comment	VERB
easat-1687	67	10	,	,	PUNCT
easat-1687	67	11	giving	give	VERB
easat-1687	67	12	all	all	DET
easat-1687	67	13	interested	interested	ADJ
easat-1687	67	14	parties	party	NOUN
easat-1687	67	15	the	the	DET
easat-1687	67	16	opportunity	opportunity	NOUN
easat-1687	67	17	to	to	PART
easat-1687	67	18	express	express	VERB
easat-1687	67	19	their	their	PRON
easat-1687	67	20	views	view	NOUN
easat-1687	67	21	before	before	SCONJ
easat-1687	67	22	the	the	DET
easat-1687	67	23	document	document	NOUN
easat-1687	67	24	is	be	AUX
easat-1687	67	25	finalised	finalise	VERB
easat-1687	67	26	,	,	PUNCT
easat-1687	67	27	although	although	SCONJ
easat-1687	67	28	this	this	DET
easat-1687	67	29	step	step	NOUN
easat-1687	67	30	remains	remain	VERB
easat-1687	67	31	optional	optional	ADJ
easat-1687	67	32	.	.	PUNCT
easat-1687	68	1	in	in	ADP
easat-1687	68	2	this	this	DET
easat-1687	68	3	sphere	sphere	NOUN
easat-1687	68	4	,	,	PUNCT
easat-1687	68	5	a	a	DET
easat-1687	68	6	consultation	consultation	NOUN
easat-1687	68	7	draft	draft	NOUN
easat-1687	68	8	is	be	AUX
easat-1687	68	9	drawn	draw	VERB
easat-1687	68	10	up	up	ADP
easat-1687	68	11	after	after	ADP
easat-1687	68	12	approval	approval	NOUN
easat-1687	68	13	by	by	ADP
easat-1687	68	14	two	two	NUM
easat-1687	68	15	-	-	PUNCT
easat-1687	68	16	thirds	third	NOUN
easat-1687	68	17	of	of	ADP
easat-1687	68	18	ipsasb	ipsasb	NOUN
easat-1687	68	19	members	member	NOUN
easat-1687	68	20	,	,	PUNCT
easat-1687	68	21	and	and	CCONJ
easat-1687	68	22	is	be	AUX
easat-1687	68	23	then	then	ADV
easat-1687	68	24	open	open	ADJ
easat-1687	68	25	to	to	ADP
easat-1687	68	26	comments	comment	NOUN
easat-1687	68	27	for	for	ADP
easat-1687	68	28	a	a	DET
easat-1687	68	29	specified	specified	ADJ
easat-1687	68	30	period	period	NOUN
easat-1687	68	31	.	.	PUNCT
easat-1687	69	1	finally	finally	ADV
easat-1687	69	2	,	,	PUNCT
easat-1687	69	3	the	the	DET
easat-1687	69	4	final	final	ADJ
easat-1687	69	5	international	international	ADJ
easat-1687	69	6	standard	standard	NOUN
easat-1687	69	7	,	,	PUNCT
easat-1687	69	8	called	call	VERB
easat-1687	69	9	ipsas	ipsa	NOUN
easat-1687	69	10	,	,	PUNCT
easat-1687	69	11	is	be	AUX
easat-1687	69	12	adopted	adopt	VERB
easat-1687	69	13	by	by	ADP
easat-1687	69	14	a	a	DET
easat-1687	69	15	two	two	NUM
easat-1687	69	16	-	-	PUNCT
easat-1687	69	17	thirds	third	NOUN
easat-1687	69	18	majority	majority	NOUN
easat-1687	69	19	of	of	ADP
easat-1687	69	20	ipsasb	ipsasb	NOUN
easat-1687	69	21	members	member	NOUN
easat-1687	69	22	and	and	CCONJ
easat-1687	69	23	takes	take	VERB
easat-1687	69	24	effect	effect	NOUN
easat-1687	69	25	on	on	ADP
easat-1687	69	26	the	the	DET
easat-1687	69	27	date	date	NOUN
easat-1687	69	28	specified	specify	VERB
easat-1687	69	29	in	in	ADP
easat-1687	69	30	the	the	DET
easat-1687	69	31	standard	standard	NOUN
easat-1687	69	32	.	.	PUNCT
easat-1687	70	1	the	the	DET
easat-1687	70	2	application	application	NOUN
easat-1687	70	3	of	of	ADP
easat-1687	70	4	these	these	DET
easat-1687	70	5	standards	standard	NOUN
easat-1687	70	6	results	result	VERB
easat-1687	70	7	in	in	ADP
easat-1687	70	8	an	an	DET
easat-1687	70	9	improvement	improvement	NOUN
easat-1687	70	10	in	in	ADP
easat-1687	70	11	the	the	DET
easat-1687	70	12	quality	quality	NOUN
easat-1687	70	13	of	of	ADP
easat-1687	70	14	the	the	DET
easat-1687	70	15	financial	financial	ADJ
easat-1687	70	16	information	information	NOUN
easat-1687	70	17	produced	produce	VERB
easat-1687	70	18	by	by	ADP
easat-1687	70	19	the	the	DET
easat-1687	70	20	accounting	accounting	NOUN
easat-1687	70	21	of	of	ADP
easat-1687	70	22	public	public	ADJ
easat-1687	70	23	entities	entity	NOUN
easat-1687	70	24	,	,	PUNCT
easat-1687	70	25	highlighting	highlight	VERB
easat-1687	70	26	significant	significant	ADJ
easat-1687	70	27	differences	difference	NOUN
easat-1687	70	28	compared	compare	VERB
easat-1687	70	29	with	with	ADP
easat-1687	70	30	the	the	DET
easat-1687	70	31	accounting	accounting	NOUN
easat-1687	70	32	rules	rule	NOUN
easat-1687	70	33	and	and	CCONJ
easat-1687	70	34	methods	method	NOUN
easat-1687	70	35	previously	previously	ADV
easat-1687	70	36	in	in	ADP
easat-1687	70	37	force	force	NOUN
easat-1687	70	38	.	.	PUNCT
easat-1687	71	1	295	295	NUM
easat-1687	71	2	edelweiss	edelweiss	PROPN
easat-1687	71	3	applied	apply	VERB
easat-1687	71	4	science	science	NOUN
easat-1687	71	5	and	and	CCONJ
easat-1687	71	6	technology	technology	NOUN
easat-1687	71	7	issn	issn	PROPN
easat-1687	71	8	:	:	PUNCT
easat-1687	71	9	2576	2576	NUM
easat-1687	71	10	-	-	SYM
easat-1687	71	11	8484	8484	NUM
easat-1687	71	12	vol	vol	NOUN
easat-1687	71	13	.	.	PROPN
easat-1687	71	14	8	8	NUM
easat-1687	71	15	,	,	PUNCT
easat-1687	71	16	no	no	INTJ
easat-1687	71	17	.	.	NOUN
easat-1687	71	18	5	5	NUM
easat-1687	71	19	:	:	SYM
easat-1687	71	20	292	292	NUM
easat-1687	71	21	-	-	SYM
easat-1687	71	22	306	306	NUM
easat-1687	71	23	,	,	PUNCT
easat-1687	71	24	2024	2024	NUM
easat-1687	71	25	doi	doi	NOUN
easat-1687	71	26	:	:	PUNCT
easat-1687	71	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	71	28	©	©	PROPN
easat-1687	71	29	2024	2024	NUM
easat-1687	71	30	by	by	ADP
easat-1687	71	31	the	the	DET
easat-1687	71	32	authors	author	NOUN
easat-1687	71	33	;	;	PUNCT
easat-1687	71	34	licensee	licensee	PROPN
easat-1687	71	35	learning	learning	NOUN
easat-1687	71	36	gate	gate	NOUN
easat-1687	71	37	3	3	NUM
easat-1687	71	38	.	.	PUNCT
easat-1687	72	1	the	the	DET
easat-1687	72	2	benefits	benefit	NOUN
easat-1687	72	3	of	of	ADP
easat-1687	72	4	ipsas	ipsa	NOUN
easat-1687	72	5	for	for	ADP
easat-1687	72	6	public	public	ADJ
easat-1687	72	7	sector	sector	NOUN
easat-1687	72	8	entities	entity	NOUN
easat-1687	72	9	3.1	3.1	NUM
easat-1687	72	10	.	.	PUNCT
easat-1687	73	1	the	the	DET
easat-1687	73	2	concept	concept	NOUN
easat-1687	73	3	of	of	ADP
easat-1687	73	4	performance	performance	NOUN
easat-1687	73	5	ipsas	ipsa	NOUN
easat-1687	73	6	introduced	introduce	VERB
easat-1687	73	7	the	the	DET
easat-1687	73	8	concept	concept	NOUN
easat-1687	73	9	of	of	ADP
easat-1687	73	10	performance	performance	NOUN
easat-1687	73	11	,	,	PUNCT
easat-1687	73	12	borrowed	borrow	VERB
easat-1687	73	13	from	from	ADP
easat-1687	73	14	the	the	DET
easat-1687	73	15	private	private	ADJ
easat-1687	73	16	sector	sector	NOUN
easat-1687	73	17	,	,	PUNCT
easat-1687	73	18	into	into	ADP
easat-1687	73	19	traditional	traditional	ADJ
easat-1687	73	20	public	public	ADJ
easat-1687	73	21	accounting	accounting	NOUN
easat-1687	73	22	.	.	PUNCT
easat-1687	74	1	however	however	ADV
easat-1687	74	2	,	,	PUNCT
easat-1687	74	3	the	the	DET
easat-1687	74	4	notion	notion	NOUN
easat-1687	74	5	of	of	ADP
easat-1687	74	6	performance	performance	NOUN
easat-1687	74	7	differs	differ	VERB
easat-1687	74	8	between	between	ADP
easat-1687	74	9	a	a	DET
easat-1687	74	10	public	public	ADJ
easat-1687	74	11	entity	entity	NOUN
easat-1687	74	12	and	and	CCONJ
easat-1687	74	13	a	a	DET
easat-1687	74	14	private	private	ADJ
easat-1687	74	15	entity	entity	NOUN
easat-1687	74	16	.	.	PUNCT
easat-1687	75	1	it	it	PRON
easat-1687	75	2	does	do	AUX
easat-1687	75	3	not	not	PART
easat-1687	75	4	necessarily	necessarily	ADV
easat-1687	75	5	boil	boil	VERB
easat-1687	75	6	down	down	ADP
easat-1687	75	7	to	to	ADP
easat-1687	75	8	achieving	achieve	VERB
easat-1687	75	9	or	or	CCONJ
easat-1687	75	10	maximising	maximise	VERB
easat-1687	75	11	profits	profit	NOUN
easat-1687	75	12	.	.	PUNCT
easat-1687	76	1	performance	performance	NOUN
easat-1687	76	2	in	in	ADP
easat-1687	76	3	the	the	DET
easat-1687	76	4	public	public	ADJ
easat-1687	76	5	sector	sector	NOUN
easat-1687	76	6	is	be	AUX
easat-1687	76	7	measured	measure	VERB
easat-1687	76	8	by	by	ADP
easat-1687	76	9	criteria	criterion	NOUN
easat-1687	76	10	other	other	ADJ
easat-1687	76	11	than	than	ADP
easat-1687	76	12	profit	profit	NOUN
easat-1687	76	13	.	.	PUNCT
easat-1687	77	1	it	it	PRON
easat-1687	77	2	can	can	AUX
easat-1687	77	3	include	include	VERB
easat-1687	77	4	,	,	PUNCT
easat-1687	77	5	for	for	ADP
easat-1687	77	6	example	example	NOUN
easat-1687	77	7	,	,	PUNCT
easat-1687	77	8	the	the	DET
easat-1687	77	9	effectiveness	effectiveness	NOUN
easat-1687	77	10	of	of	ADP
easat-1687	77	11	government	government	NOUN
easat-1687	77	12	spending	spending	NOUN
easat-1687	77	13	or	or	CCONJ
easat-1687	77	14	the	the	DET
easat-1687	77	15	appropriateness	appropriateness	NOUN
easat-1687	77	16	of	of	ADP
easat-1687	77	17	debt	debt	NOUN
easat-1687	77	18	recovery	recovery	NOUN
easat-1687	77	19	.	.	PUNCT
easat-1687	78	1	evaluating	evaluate	VERB
easat-1687	78	2	performance	performance	NOUN
easat-1687	78	3	in	in	ADP
easat-1687	78	4	this	this	DET
easat-1687	78	5	way	way	NOUN
easat-1687	78	6	can	can	AUX
easat-1687	78	7	help	help	VERB
easat-1687	78	8	to	to	PART
easat-1687	78	9	optimise	optimise	VERB
easat-1687	78	10	staff	staff	NOUN
easat-1687	78	11	costs	cost	NOUN
easat-1687	78	12	and	and	CCONJ
easat-1687	78	13	,	,	PUNCT
easat-1687	78	14	as	as	ADP
easat-1687	78	15	a	a	DET
easat-1687	78	16	result	result	NOUN
easat-1687	78	17	,	,	PUNCT
easat-1687	78	18	rationalise	rationalise	VERB
easat-1687	78	19	the	the	DET
easat-1687	78	20	overstaffing	overstaffing	NOUN
easat-1687	78	21	of	of	ADP
easat-1687	78	22	certain	certain	ADJ
easat-1687	78	23	public	public	ADJ
easat-1687	78	24	administrations	administration	NOUN
easat-1687	78	25	.	.	PUNCT
easat-1687	79	1	3.2	3.2	NUM
easat-1687	79	2	.	.	PUNCT
easat-1687	79	3	commitment	commitment	NOUN
easat-1687	79	4	and	and	CCONJ
easat-1687	79	5	accrual	accrual	ADJ
easat-1687	79	6	accounting	accounting	NOUN
easat-1687	79	7	with	with	ADP
easat-1687	79	8	the	the	DET
easat-1687	79	9	incorporation	incorporation	NOUN
easat-1687	79	10	of	of	ADP
easat-1687	79	11	ipsas	ipsa	NOUN
easat-1687	79	12	,	,	PUNCT
easat-1687	79	13	which	which	PRON
easat-1687	79	14	are	be	AUX
easat-1687	79	15	largely	largely	ADV
easat-1687	79	16	influenced	influence	VERB
easat-1687	79	17	by	by	ADP
easat-1687	79	18	ifrs	ifrs	PROPN
easat-1687	79	19	,	,	PUNCT
easat-1687	79	20	we	we	PRON
easat-1687	79	21	are	be	AUX
easat-1687	79	22	seeing	see	VERB
easat-1687	79	23	a	a	DET
easat-1687	79	24	significant	significant	ADJ
easat-1687	79	25	transformation	transformation	NOUN
easat-1687	79	26	in	in	ADP
easat-1687	79	27	the	the	DET
easat-1687	79	28	approach	approach	NOUN
easat-1687	79	29	to	to	ADP
easat-1687	79	30	public	public	ADJ
easat-1687	79	31	accounting	accounting	NOUN
easat-1687	79	32	in	in	ADP
easat-1687	79	33	morocco	morocco	PROPN
easat-1687	79	34	.	.	PUNCT
easat-1687	80	1	traditionally	traditionally	ADV
easat-1687	80	2	based	base	VERB
easat-1687	80	3	on	on	ADP
easat-1687	80	4	the	the	DET
easat-1687	80	5	budgetary	budgetary	ADJ
easat-1687	80	6	principle	principle	NOUN
easat-1687	80	7	,	,	PUNCT
easat-1687	80	8	where	where	SCONJ
easat-1687	80	9	only	only	ADJ
easat-1687	80	10	cash	cash	NOUN
easat-1687	80	11	flows	flow	NOUN
easat-1687	80	12	are	be	AUX
easat-1687	80	13	taken	take	VERB
easat-1687	80	14	into	into	ADP
easat-1687	80	15	account	account	NOUN
easat-1687	80	16	in	in	ADP
easat-1687	80	17	accordance	accordance	NOUN
easat-1687	80	18	with	with	ADP
easat-1687	80	19	the	the	DET
easat-1687	80	20	annuality	annuality	NOUN
easat-1687	80	21	of	of	ADP
easat-1687	80	22	the	the	DET
easat-1687	80	23	budget	budget	NOUN
easat-1687	80	24	,	,	PUNCT
easat-1687	80	25	this	this	DET
easat-1687	80	26	approach	approach	NOUN
easat-1687	80	27	is	be	AUX
easat-1687	80	28	now	now	ADV
easat-1687	80	29	seeing	see	VERB
easat-1687	80	30	public	public	ADJ
easat-1687	80	31	sector	sector	NOUN
easat-1687	80	32	entities	entity	NOUN
easat-1687	80	33	adopt	adopt	VERB
easat-1687	80	34	the	the	DET
easat-1687	80	35	principle	principle	NOUN
easat-1687	80	36	of	of	ADP
easat-1687	80	37	accrual	accrual	ADJ
easat-1687	80	38	accounting	accounting	NOUN
easat-1687	80	39	,	,	PUNCT
easat-1687	80	40	similar	similar	ADJ
easat-1687	80	41	to	to	ADP
easat-1687	80	42	corporate	corporate	ADJ
easat-1687	80	43	accounting	accounting	NOUN
easat-1687	80	44	practices	practice	NOUN
easat-1687	80	45	.	.	PUNCT
easat-1687	81	1	this	this	DET
easat-1687	81	2	change	change	NOUN
easat-1687	81	3	involves	involve	VERB
easat-1687	81	4	recognising	recognise	VERB
easat-1687	81	5	liabilities	liability	NOUN
easat-1687	81	6	such	such	ADJ
easat-1687	81	7	as	as	ADP
easat-1687	81	8	trade	trade	NOUN
easat-1687	81	9	payables	payable	NOUN
easat-1687	81	10	,	,	PUNCT
easat-1687	81	11	borrowings	borrowing	NOUN
easat-1687	81	12	and	and	CCONJ
easat-1687	81	13	other	other	ADJ
easat-1687	81	14	obligations	obligation	NOUN
easat-1687	81	15	,	,	PUNCT
easat-1687	81	16	as	as	ADV
easat-1687	81	17	well	well	ADV
easat-1687	81	18	as	as	ADP
easat-1687	81	19	recording	record	VERB
easat-1687	81	20	purchases	purchase	NOUN
easat-1687	81	21	,	,	PUNCT
easat-1687	81	22	costs	cost	NOUN
easat-1687	81	23	and	and	CCONJ
easat-1687	81	24	personnel	personnel	NOUN
easat-1687	81	25	expenses	expense	NOUN
easat-1687	81	26	when	when	SCONJ
easat-1687	81	27	they	they	PRON
easat-1687	81	28	are	be	AUX
easat-1687	81	29	incurred	incur	VERB
easat-1687	81	30	.	.	PUNCT
easat-1687	82	1	3.3	3.3	NUM
easat-1687	82	2	.	.	PUNCT
easat-1687	83	1	factors	factor	NOUN
easat-1687	83	2	favouring	favour	VERB
easat-1687	83	3	the	the	DET
easat-1687	83	4	adoption	adoption	NOUN
easat-1687	83	5	of	of	ADP
easat-1687	83	6	ipsas	ipsa	NOUN
easat-1687	83	7	in	in	ADP
easat-1687	83	8	morocco	morocco	PROPN
easat-1687	83	9	new	new	ADJ
easat-1687	83	10	public	public	ADJ
easat-1687	83	11	management	management	NOUN
easat-1687	83	12	theories	theory	NOUN
easat-1687	83	13	provide	provide	VERB
easat-1687	83	14	a	a	DET
easat-1687	83	15	fertile	fertile	ADJ
easat-1687	83	16	breeding	breeding	NOUN
easat-1687	83	17	ground	ground	NOUN
easat-1687	83	18	for	for	ADP
easat-1687	83	19	the	the	DET
easat-1687	83	20	adoption	adoption	NOUN
easat-1687	83	21	of	of	ADP
easat-1687	83	22	ipsas	ipsa	NOUN
easat-1687	83	23	,	,	PUNCT
easat-1687	83	24	by	by	ADP
easat-1687	83	25	promoting	promote	VERB
easat-1687	83	26	the	the	DET
easat-1687	83	27	modernisation	modernisation	NOUN
easat-1687	83	28	of	of	ADP
easat-1687	83	29	public	public	ADJ
easat-1687	83	30	administrations	administration	NOUN
easat-1687	83	31	through	through	ADP
easat-1687	83	32	the	the	DET
easat-1687	83	33	application	application	NOUN
easat-1687	83	34	of	of	ADP
easat-1687	83	35	best	good	ADJ
easat-1687	83	36	management	management	NOUN
easat-1687	83	37	practices	practice	NOUN
easat-1687	83	38	el	el	PROPN
easat-1687	83	39	kezazy	kezazy	PROPN
easat-1687	83	40	&	&	CCONJ
easat-1687	83	41	hilmi	hilmi	PROPN
easat-1687	83	42	(	(	PUNCT
easat-1687	83	43	2024	2024	NUM
easat-1687	83	44	)	)	PUNCT
easat-1687	83	45	.	.	PUNCT
easat-1687	84	1	these	these	DET
easat-1687	84	2	standards	standard	NOUN
easat-1687	84	3	are	be	AUX
easat-1687	84	4	justified	justify	VERB
easat-1687	84	5	by	by	ADP
easat-1687	84	6	their	their	PRON
easat-1687	84	7	contribution	contribution	NOUN
easat-1687	84	8	to	to	ADP
easat-1687	84	9	good	good	ADJ
easat-1687	84	10	governance	governance	NOUN
easat-1687	84	11	of	of	ADP
easat-1687	84	12	public	public	ADJ
easat-1687	84	13	finances	finance	NOUN
easat-1687	84	14	,	,	PUNCT
easat-1687	84	15	in	in	ADP
easat-1687	84	16	terms	term	NOUN
easat-1687	84	17	of	of	ADP
easat-1687	84	18	both	both	CCONJ
easat-1687	84	19	general	general	ADJ
easat-1687	84	20	and	and	CCONJ
easat-1687	84	21	budgetary	budgetary	ADJ
easat-1687	84	22	accounting	accounting	NOUN
easat-1687	84	23	.	.	PUNCT
easat-1687	85	1	the	the	DET
easat-1687	85	2	organic	organic	ADJ
easat-1687	85	3	law	law	NOUN
easat-1687	85	4	on	on	ADP
easat-1687	85	5	the	the	DET
easat-1687	85	6	finance	finance	NOUN
easat-1687	85	7	law	law	NOUN
easat-1687	85	8	(	(	PUNCT
easat-1687	85	9	lolf	lolf	PROPN
easat-1687	85	10	n	n	CCONJ
easat-1687	85	11	°	°	ADP
easat-1687	85	12	130	130	NUM
easat-1687	85	13	-	-	SYM
easat-1687	85	14	13	13	NUM
easat-1687	85	15	,	,	PUNCT
easat-1687	85	16	2015	2015	NUM
easat-1687	85	17	)	)	PUNCT
easat-1687	85	18	is	be	AUX
easat-1687	85	19	part	part	NOUN
easat-1687	85	20	of	of	ADP
easat-1687	85	21	this	this	DET
easat-1687	85	22	new	new	ADJ
easat-1687	85	23	public	public	ADJ
easat-1687	85	24	management	management	NOUN
easat-1687	85	25	(	(	PUNCT
easat-1687	85	26	nmp	nmp	PROPN
easat-1687	85	27	)	)	PUNCT
easat-1687	85	28	perspective	perspective	NOUN
easat-1687	85	29	.	.	PUNCT
easat-1687	86	1	lolf	lolf	PROPN
easat-1687	86	2	no	no	INTJ
easat-1687	86	3	.	.	PROPN
easat-1687	86	4	130	130	NUM
easat-1687	86	5	-	-	SYM
easat-1687	86	6	13	13	NUM
easat-1687	86	7	includes	include	VERB
easat-1687	86	8	an	an	DET
easat-1687	86	9	overhaul	overhaul	NOUN
easat-1687	86	10	of	of	ADP
easat-1687	86	11	the	the	DET
easat-1687	86	12	budget	budget	NOUN
easat-1687	86	13	nomenclature	nomenclature	NOUN
easat-1687	86	14	to	to	PART
easat-1687	86	15	bring	bring	VERB
easat-1687	86	16	it	it	PRON
easat-1687	86	17	into	into	ADP
easat-1687	86	18	line	line	NOUN
easat-1687	86	19	with	with	ADP
easat-1687	86	20	the	the	DET
easat-1687	86	21	implementation	implementation	NOUN
easat-1687	86	22	of	of	ADP
easat-1687	86	23	advanced	advanced	ADJ
easat-1687	86	24	regionalisation	regionalisation	NOUN
easat-1687	86	25	.	.	PUNCT
easat-1687	87	1	it	it	PRON
easat-1687	87	2	also	also	ADV
easat-1687	87	3	strengthens	strengthen	VERB
easat-1687	87	4	the	the	DET
easat-1687	87	5	performance	performance	NOUN
easat-1687	87	6	of	of	ADP
easat-1687	87	7	public	public	ADJ
easat-1687	87	8	management	management	NOUN
easat-1687	87	9	,	,	PUNCT
easat-1687	87	10	increases	increase	VERB
easat-1687	87	11	the	the	DET
easat-1687	87	12	role	role	NOUN
easat-1687	87	13	of	of	ADP
easat-1687	87	14	parliament	parliament	NOUN
easat-1687	87	15	in	in	ADP
easat-1687	87	16	the	the	DET
easat-1687	87	17	budget	budget	NOUN
easat-1687	87	18	debate	debate	NOUN
easat-1687	87	19	and	and	CCONJ
easat-1687	87	20	its	its	PRON
easat-1687	87	21	control	control	NOUN
easat-1687	87	22	over	over	ADP
easat-1687	87	23	finances	finance	NOUN
easat-1687	87	24	,	,	PUNCT
easat-1687	87	25	and	and	CCONJ
easat-1687	87	26	reinforces	reinforce	VERB
easat-1687	87	27	financial	financial	ADJ
easat-1687	87	28	principles	principle	NOUN
easat-1687	87	29	and	and	CCONJ
easat-1687	87	30	rules	rule	NOUN
easat-1687	87	31	.	.	PUNCT
easat-1687	88	1	as	as	ADV
easat-1687	88	2	far	far	ADV
easat-1687	88	3	as	as	SCONJ
easat-1687	88	4	general	general	ADJ
easat-1687	88	5	accounting	accounting	NOUN
easat-1687	88	6	is	be	AUX
easat-1687	88	7	concerned	concern	VERB
easat-1687	88	8	,	,	PUNCT
easat-1687	88	9	lolf	lolf	PROPN
easat-1687	88	10	no	no	PROPN
easat-1687	88	11	.	.	PROPN
easat-1687	88	12	130	130	NUM
easat-1687	88	13	-	-	SYM
easat-1687	88	14	13	13	NUM
easat-1687	88	15	has	have	AUX
easat-1687	88	16	encouraged	encourage	VERB
easat-1687	88	17	the	the	DET
easat-1687	88	18	establishment	establishment	NOUN
easat-1687	88	19	of	of	ADP
easat-1687	88	20	the	the	DET
easat-1687	88	21	state	state	NOUN
easat-1687	88	22	accounting	accounting	NOUN
easat-1687	88	23	reform	reform	NOUN
easat-1687	88	24	(	(	PUNCT
easat-1687	88	25	rce	rce	NOUN
easat-1687	88	26	)	)	PUNCT
easat-1687	88	27	through	through	ADP
easat-1687	88	28	the	the	DET
easat-1687	88	29	adoption	adoption	NOUN
easat-1687	88	30	of	of	ADP
easat-1687	88	31	ipsas	ipsas	PROPN
easat-1687	88	32	standards	standard	NOUN
easat-1687	88	33	.	.	PUNCT
easat-1687	89	1	certification	certification	NOUN
easat-1687	89	2	by	by	ADP
easat-1687	89	3	the	the	DET
easat-1687	89	4	cour	cour	PROPN
easat-1687	89	5	des	des	X
easat-1687	89	6	comptes	compte	NOUN
easat-1687	89	7	of	of	ADP
easat-1687	89	8	the	the	DET
easat-1687	89	9	regularity	regularity	NOUN
easat-1687	89	10	and	and	CCONJ
easat-1687	89	11	fairness	fairness	NOUN
easat-1687	89	12	of	of	ADP
easat-1687	89	13	the	the	DET
easat-1687	89	14	state	state	NOUN
easat-1687	89	15	's	's	PART
easat-1687	89	16	accounts	account	NOUN
easat-1687	89	17	was	be	AUX
easat-1687	89	18	also	also	ADV
easat-1687	89	19	introduced	introduce	VERB
easat-1687	89	20	,	,	PUNCT
easat-1687	89	21	as	as	SCONJ
easat-1687	89	22	was	be	AUX
easat-1687	89	23	cost	cost	VERB
easat-1687	89	24	analysis	analysis	NOUN
easat-1687	89	25	accounting	account	VERB
easat-1687	89	26	to	to	PART
easat-1687	89	27	monitor	monitor	VERB
easat-1687	89	28	the	the	DET
easat-1687	89	29	overall	overall	ADJ
easat-1687	89	30	cost	cost	NOUN
easat-1687	89	31	of	of	ADP
easat-1687	89	32	public	public	ADJ
easat-1687	89	33	services	service	NOUN
easat-1687	89	34	and	and	CCONJ
easat-1687	89	35	efforts	effort	NOUN
easat-1687	89	36	to	to	PART
easat-1687	89	37	control	control	VERB
easat-1687	89	38	expenditure	expenditure	NOUN
easat-1687	89	39	.	.	PUNCT
easat-1687	90	1	the	the	DET
easat-1687	90	2	adoption	adoption	NOUN
easat-1687	90	3	of	of	ADP
easat-1687	90	4	ipsas	ipsa	NOUN
easat-1687	90	5	was	be	AUX
easat-1687	90	6	therefore	therefore	ADV
easat-1687	90	7	carried	carry	VERB
easat-1687	90	8	out	out	ADP
easat-1687	90	9	under	under	ADP
easat-1687	90	10	the	the	DET
easat-1687	90	11	auspices	auspex	NOUN
easat-1687	90	12	of	of	ADP
easat-1687	90	13	the	the	DET
easat-1687	90	14	new	new	ADJ
easat-1687	90	15	public	public	ADJ
easat-1687	90	16	management	management	NOUN
easat-1687	90	17	el	el	PROPN
easat-1687	90	18	kezazy	kezazy	PROPN
easat-1687	90	19	&	&	CCONJ
easat-1687	90	20	al	al	PROPN
easat-1687	90	21	(	(	PUNCT
easat-1687	90	22	2024	2024	NUM
easat-1687	90	23	)	)	PUNCT
easat-1687	90	24	.	.	PUNCT
easat-1687	91	1	table	table	NOUN
easat-1687	91	2	1	1	NUM
easat-1687	91	3	.	.	PUNCT
easat-1687	92	1	factors	factor	NOUN
easat-1687	92	2	favouring	favour	VERB
easat-1687	92	3	the	the	DET
easat-1687	92	4	adoption	adoption	NOUN
easat-1687	92	5	of	of	ADP
easat-1687	92	6	ipsas	ipsa	NOUN
easat-1687	92	7	in	in	ADP
easat-1687	92	8	morocco	morocco	PROPN
easat-1687	92	9	.	.	PUNCT
easat-1687	93	1	types	type	NOUN
easat-1687	93	2	of	of	ADP
easat-1687	93	3	factors	factor	NOUN
easat-1687	93	4	vocation	vocation	NOUN
easat-1687	93	5	regulations	regulation	NOUN
easat-1687	93	6	analyses	analysis	NOUN
easat-1687	93	7	of	of	ADP
easat-1687	93	8	the	the	DET
easat-1687	93	9	application	application	NOUN
easat-1687	93	10	of	of	ADP
easat-1687	93	11	good	good	ADJ
easat-1687	93	12	governance	governance	NOUN
easat-1687	93	13	indices	index	NOUN
easat-1687	93	14	in	in	ADP
easat-1687	93	15	the	the	DET
easat-1687	93	16	various	various	ADJ
easat-1687	93	17	areas	area	NOUN
easat-1687	93	18	relating	relate	VERB
easat-1687	93	19	to	to	ADP
easat-1687	93	20	the	the	DET
easat-1687	93	21	public	public	ADJ
easat-1687	93	22	sector	sector	NOUN
easat-1687	93	23	have	have	AUX
easat-1687	93	24	become	become	VERB
easat-1687	93	25	widespread	widespread	ADJ
easat-1687	93	26	,	,	PUNCT
easat-1687	93	27	particularly	particularly	ADV
easat-1687	93	28	within	within	ADP
easat-1687	93	29	the	the	DET
easat-1687	93	30	framework	framework	NOUN
easat-1687	93	31	of	of	ADP
easat-1687	93	32	the	the	DET
easat-1687	93	33	un	un	PROPN
easat-1687	93	34	and	and	CCONJ
easat-1687	93	35	the	the	DET
easat-1687	93	36	european	european	PROPN
easat-1687	93	37	union	union	PROPN
easat-1687	93	38	(	(	PUNCT
easat-1687	93	39	kaufmann	kaufmann	PROPN
easat-1687	93	40	&	&	CCONJ
easat-1687	93	41	al	al	PROPN
easat-1687	93	42	.	.	PROPN
easat-1687	93	43	)	)	PUNCT
easat-1687	93	44	.	.	PUNCT
easat-1687	94	1	the	the	DET
easat-1687	94	2	world	world	PROPN
easat-1687	94	3	bank	bank	PROPN
easat-1687	94	4	has	have	AUX
easat-1687	94	5	developed	develop	VERB
easat-1687	94	6	six	six	NUM
easat-1687	94	7	indices	index	NOUN
easat-1687	94	8	of	of	ADP
easat-1687	94	9	good	good	ADJ
easat-1687	94	10	governance	governance	NOUN
easat-1687	94	11	:	:	PUNCT
easat-1687	94	12	voice	voice	NOUN
easat-1687	94	13	and	and	CCONJ
easat-1687	94	14	accountability	accountability	NOUN
easat-1687	94	15	,	,	PUNCT
easat-1687	94	16	political	political	ADJ
easat-1687	94	17	stability	stability	NOUN
easat-1687	94	18	and	and	CCONJ
easat-1687	94	19	absence	absence	NOUN
easat-1687	94	20	of	of	ADP
easat-1687	94	21	violence	violence	NOUN
easat-1687	94	22	,	,	PUNCT
easat-1687	94	23	government	government	NOUN
easat-1687	94	24	effectiveness	effectiveness	NOUN
easat-1687	94	25	,	,	PUNCT
easat-1687	94	26	regulatory	regulatory	ADJ
easat-1687	94	27	quality	quality	NOUN
easat-1687	94	28	,	,	PUNCT
easat-1687	94	29	rule	rule	NOUN
easat-1687	94	30	of	of	ADP
easat-1687	94	31	law	law	NOUN
easat-1687	94	32	and	and	CCONJ
easat-1687	94	33	control	control	NOUN
easat-1687	94	34	of	of	ADP
easat-1687	94	35	corruption	corruption	NOUN
easat-1687	94	36	.	.	PUNCT
easat-1687	94	37	)	)	PUNCT
easat-1687	95	1	the	the	DET
easat-1687	95	2	main	main	ADJ
easat-1687	95	3	thrusts	thrust	NOUN
easat-1687	95	4	of	of	ADP
easat-1687	95	5	lolf	lolf	PROPN
easat-1687	95	6	no	no	PROPN
easat-1687	95	7	.	.	PROPN
easat-1687	95	8	130	130	NUM
easat-1687	95	9	-	-	SYM
easat-1687	95	10	13	13	NUM
easat-1687	95	11	,	,	PUNCT
easat-1687	95	12	2015	2015	NUM
easat-1687	95	13	are	be	AUX
easat-1687	95	14	to	to	PART
easat-1687	95	15	strengthen	strengthen	VERB
easat-1687	95	16	the	the	DET
easat-1687	95	17	performance	performance	NOUN
easat-1687	95	18	of	of	ADP
easat-1687	95	19	public	public	ADJ
easat-1687	95	20	management	management	NOUN
easat-1687	95	21	,	,	PUNCT
easat-1687	95	22	reinforce	reinforce	VERB
easat-1687	95	23	financial	financial	ADJ
easat-1687	95	24	principles	principle	NOUN
easat-1687	95	25	and	and	CCONJ
easat-1687	95	26	rules	rule	NOUN
easat-1687	95	27	,	,	PUNCT
easat-1687	95	28	deepen	deepen	VERB
easat-1687	95	29	the	the	DET
easat-1687	95	30	transparency	transparency	NOUN
easat-1687	95	31	of	of	ADP
easat-1687	95	32	public	public	ADJ
easat-1687	95	33	finances	finance	NOUN
easat-1687	95	34	and	and	CCONJ
easat-1687	95	35	increase	increase	VERB
easat-1687	95	36	the	the	DET
easat-1687	95	37	role	role	NOUN
easat-1687	95	38	of	of	ADP
easat-1687	95	39	parliament	parliament	NOUN
easat-1687	95	40	in	in	ADP
easat-1687	95	41	the	the	DET
easat-1687	95	42	budget	budget	NOUN
easat-1687	95	43	debate	debate	NOUN
easat-1687	95	44	and	and	CCONJ
easat-1687	95	45	parliamentary	parliamentary	ADJ
easat-1687	95	46	control	control	NOUN
easat-1687	95	47	over	over	ADP
easat-1687	95	48	public	public	ADJ
easat-1687	95	49	finances	finance	NOUN
easat-1687	95	50	.	.	PUNCT
easat-1687	96	1	296	296	NUM
easat-1687	96	2	edelweiss	edelweiss	PROPN
easat-1687	96	3	applied	apply	VERB
easat-1687	96	4	science	science	NOUN
easat-1687	96	5	and	and	CCONJ
easat-1687	96	6	technology	technology	NOUN
easat-1687	96	7	issn	issn	PROPN
easat-1687	96	8	:	:	PUNCT
easat-1687	96	9	2576	2576	NUM
easat-1687	96	10	-	-	SYM
easat-1687	96	11	8484	8484	NUM
easat-1687	96	12	vol	vol	NOUN
easat-1687	96	13	.	.	PROPN
easat-1687	97	1	8	8	NUM
easat-1687	97	2	,	,	PUNCT
easat-1687	97	3	no	no	INTJ
easat-1687	97	4	.	.	NOUN
easat-1687	97	5	5	5	NUM
easat-1687	97	6	:	:	SYM
easat-1687	97	7	292	292	NUM
easat-1687	97	8	-	-	SYM
easat-1687	97	9	306	306	NUM
easat-1687	97	10	,	,	PUNCT
easat-1687	97	11	2024	2024	NUM
easat-1687	97	12	doi	doi	NOUN
easat-1687	97	13	:	:	PUNCT
easat-1687	97	14	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	97	15	©	©	PROPN
easat-1687	97	16	2024	2024	NUM
easat-1687	97	17	by	by	ADP
easat-1687	97	18	the	the	DET
easat-1687	97	19	authors	author	NOUN
easat-1687	97	20	;	;	PUNCT
easat-1687	97	21	licensee	licensee	PROPN
easat-1687	97	22	learning	learning	NOUN
easat-1687	97	23	gate	gate	NOUN
easat-1687	97	24	4	4	PROPN
easat-1687	97	25	.	.	PUNCT
easat-1687	98	1	literature	literature	NOUN
easat-1687	98	2	review	review	VERB
easat-1687	98	3	the	the	DET
easat-1687	98	4	purpose	purpose	NOUN
easat-1687	98	5	of	of	ADP
easat-1687	98	6	this	this	DET
easat-1687	98	7	literature	literature	NOUN
easat-1687	98	8	review	review	NOUN
easat-1687	98	9	is	be	AUX
easat-1687	98	10	to	to	PART
easat-1687	98	11	provide	provide	VERB
easat-1687	98	12	an	an	DET
easat-1687	98	13	overview	overview	NOUN
easat-1687	98	14	of	of	ADP
easat-1687	98	15	the	the	DET
easat-1687	98	16	studies	study	NOUN
easat-1687	98	17	and	and	CCONJ
easat-1687	98	18	research	research	NOUN
easat-1687	98	19	conducted	conduct	VERB
easat-1687	98	20	on	on	ADP
easat-1687	98	21	the	the	DET
easat-1687	98	22	subject	subject	NOUN
easat-1687	98	23	through	through	ADP
easat-1687	98	24	articles	article	NOUN
easat-1687	98	25	by	by	ADP
easat-1687	98	26	various	various	ADJ
easat-1687	98	27	researchers	researcher	NOUN
easat-1687	98	28	published	publish	VERB
easat-1687	98	29	in	in	ADP
easat-1687	98	30	referenced	reference	VERB
easat-1687	98	31	journals	journal	NOUN
easat-1687	98	32	.	.	PUNCT
easat-1687	99	1	above	above	ADP
easat-1687	99	2	all	all	PRON
easat-1687	99	3	,	,	PUNCT
easat-1687	99	4	it	it	PRON
easat-1687	99	5	examines	examine	VERB
easat-1687	99	6	the	the	DET
easat-1687	99	7	existing	exist	VERB
easat-1687	99	8	literature	literature	NOUN
easat-1687	99	9	on	on	ADP
easat-1687	99	10	the	the	DET
easat-1687	99	11	adoption	adoption	NOUN
easat-1687	99	12	of	of	ADP
easat-1687	99	13	international	international	ADJ
easat-1687	99	14	public	public	ADJ
easat-1687	99	15	sector	sector	NOUN
easat-1687	99	16	accounting	accounting	NOUN
easat-1687	99	17	standards	standard	NOUN
easat-1687	99	18	(	(	PUNCT
easat-1687	99	19	ipsas	ipsa	NOUN
easat-1687	99	20	)	)	PUNCT
easat-1687	99	21	and	and	CCONJ
easat-1687	99	22	their	their	PRON
easat-1687	99	23	involvement	involvement	NOUN
easat-1687	99	24	in	in	ADP
easat-1687	99	25	strategic	strategic	ADJ
easat-1687	99	26	decision	decision	NOUN
easat-1687	99	27	-	-	PUNCT
easat-1687	99	28	making	making	NOUN
easat-1687	99	29	,	,	PUNCT
easat-1687	99	30	and	and	CCONJ
easat-1687	99	31	then	then	ADV
easat-1687	99	32	focuses	focus	VERB
easat-1687	99	33	on	on	ADP
easat-1687	99	34	their	their	PRON
easat-1687	99	35	impact	impact	NOUN
easat-1687	99	36	on	on	ADP
easat-1687	99	37	the	the	DET
easat-1687	99	38	quality	quality	NOUN
easat-1687	99	39	of	of	ADP
easat-1687	99	40	financial	financial	ADJ
easat-1687	99	41	reporting	reporting	NOUN
easat-1687	99	42	.	.	PUNCT
easat-1687	100	1	table	table	NOUN
easat-1687	100	2	2	2	NUM
easat-1687	100	3	.	.	PUNCT
easat-1687	100	4	empirical	empirical	ADJ
easat-1687	100	5	review	review	NOUN
easat-1687	100	6	authors	author	NOUN
easat-1687	100	7	title	title	VERB
easat-1687	100	8	year	year	NOUN
easat-1687	100	9	of	of	ADP
easat-1687	100	10	publication	publication	NOUN
easat-1687	100	11	abstract	abstract	ADJ
easat-1687	100	12	yosra	yosra	PROPN
easat-1687	100	13	mnif	mnif	PROPN
easat-1687	100	14	and	and	CCONJ
easat-1687	100	15	yosra	yosra	PROPN
easat-1687	100	16	gafsi	gafsi	NOUN
easat-1687	101	1	the	the	DET
easat-1687	101	2	influence	influence	NOUN
easat-1687	101	3	of	of	ADP
easat-1687	101	4	the	the	DET
easat-1687	101	5	socioeconomic	socioeconomic	ADJ
easat-1687	101	6	and	and	CCONJ
easat-1687	101	7	politico	politico	ADJ
easat-1687	101	8	-	-	PUNCT
easat-1687	101	9	administrative	administrative	ADJ
easat-1687	101	10	environment	environment	NOUN
easat-1687	101	11	on	on	ADP
easat-1687	101	12	the	the	DET
easat-1687	101	13	extent	extent	NOUN
easat-1687	101	14	of	of	ADP
easat-1687	101	15	compliance	compliance	NOUN
easat-1687	101	16	with	with	ADP
easat-1687	101	17	ipsas	ipsa	NOUN
easat-1687	101	18	in	in	ADP
easat-1687	101	19	developing	develop	VERB
easat-1687	101	20	countries	country	NOUN
easat-1687	101	21	2023	2023	NUM
easat-1687	101	22	this	this	PRON
easat-1687	101	23	is	be	AUX
easat-1687	101	24	one	one	NUM
easat-1687	101	25	of	of	ADP
easat-1687	101	26	the	the	DET
easat-1687	101	27	most	most	ADV
easat-1687	101	28	recent	recent	ADJ
easat-1687	101	29	pieces	piece	NOUN
easat-1687	101	30	of	of	ADP
easat-1687	101	31	research	research	NOUN
easat-1687	101	32	on	on	ADP
easat-1687	101	33	ipsas	ipsa	NOUN
easat-1687	101	34	compliance	compliance	NOUN
easat-1687	101	35	by	by	ADP
easat-1687	101	36	public	public	ADJ
easat-1687	101	37	sector	sector	NOUN
easat-1687	101	38	entities	entity	NOUN
easat-1687	101	39	in	in	ADP
easat-1687	101	40	developing	develop	VERB
easat-1687	101	41	countries	country	NOUN
easat-1687	101	42	,	,	PUNCT
easat-1687	101	43	which	which	PRON
easat-1687	101	44	examined	examine	VERB
easat-1687	101	45	the	the	DET
easat-1687	101	46	impact	impact	NOUN
easat-1687	101	47	of	of	ADP
easat-1687	101	48	the	the	DET
easat-1687	101	49	socio	socio	NOUN
easat-1687	101	50	-	-	PUNCT
easat-1687	101	51	economic	economic	ADJ
easat-1687	101	52	and	and	CCONJ
easat-1687	101	53	political	political	ADJ
easat-1687	101	54	-	-	PUNCT
easat-1687	101	55	administrative	administrative	ADJ
easat-1687	101	56	environment	environment	NOUN
easat-1687	101	57	on	on	ADP
easat-1687	101	58	compliance	compliance	NOUN
easat-1687	101	59	over	over	ADP
easat-1687	101	60	the	the	DET
easat-1687	101	61	period	period	NOUN
easat-1687	101	62	2015	2015	NUM
easat-1687	101	63	-	-	SYM
easat-1687	101	64	2018	2018	NUM
easat-1687	101	65	.	.	PUNCT
easat-1687	102	1	in	in	ADP
easat-1687	102	2	other	other	ADJ
easat-1687	102	3	words	word	NOUN
easat-1687	102	4	,	,	PUNCT
easat-1687	102	5	it	it	PRON
easat-1687	102	6	examined	examine	VERB
easat-1687	102	7	the	the	DET
easat-1687	102	8	impact	impact	NOUN
easat-1687	102	9	of	of	ADP
easat-1687	102	10	citizens	citizen	NOUN
easat-1687	102	11	'	'	PART
easat-1687	102	12	wealth	wealth	NOUN
easat-1687	102	13	and	and	CCONJ
easat-1687	102	14	political	political	ADJ
easat-1687	102	15	competition	competition	NOUN
easat-1687	102	16	on	on	ADP
easat-1687	102	17	the	the	DET
easat-1687	102	18	degree	degree	NOUN
easat-1687	102	19	of	of	ADP
easat-1687	102	20	compliance	compliance	NOUN
easat-1687	102	21	with	with	ADP
easat-1687	102	22	accrual	accrual	ADJ
easat-1687	102	23	-	-	PUNCT
easat-1687	102	24	based	base	VERB
easat-1687	102	25	ipsas	ipsa	NOUN
easat-1687	102	26	.	.	PUNCT
easat-1687	103	1	vincent	vincent	PROPN
easat-1687	103	2	tawiah	tawiah	PROPN
easat-1687	104	1	the	the	DET
easat-1687	104	2	relationship	relationship	NOUN
easat-1687	104	3	between	between	ADP
easat-1687	104	4	the	the	DET
easat-1687	104	5	adoption	adoption	NOUN
easat-1687	104	6	of	of	ADP
easat-1687	104	7	international	international	ADJ
easat-1687	104	8	public	public	ADJ
easat-1687	104	9	sector	sector	NOUN
easat-1687	104	10	accounting	accounting	NOUN
easat-1687	104	11	standards	standard	NOUN
easat-1687	104	12	and	and	CCONJ
easat-1687	104	13	sources	source	NOUN
easat-1687	104	14	of	of	ADP
easat-1687	104	15	government	government	NOUN
easat-1687	104	16	financing	financing	NOUN
easat-1687	104	17	:	:	PUNCT
easat-1687	104	18	evidence	evidence	NOUN
easat-1687	104	19	from	from	ADP
easat-1687	104	20	developing	develop	VERB
easat-1687	104	21	2022	2022	NUM
easat-1687	104	22	this	this	DET
easat-1687	104	23	article	article	NOUN
easat-1687	104	24	looks	look	VERB
easat-1687	104	25	at	at	ADP
easat-1687	104	26	the	the	DET
easat-1687	104	27	impact	impact	NOUN
easat-1687	104	28	of	of	ADP
easat-1687	104	29	the	the	DET
easat-1687	104	30	adoption	adoption	NOUN
easat-1687	104	31	of	of	ADP
easat-1687	104	32	international	international	ADJ
easat-1687	104	33	public	public	ADJ
easat-1687	104	34	sector	sector	NOUN
easat-1687	104	35	accounting	accounting	NOUN
easat-1687	104	36	standards	standard	NOUN
easat-1687	104	37	(	(	PUNCT
easat-1687	104	38	ipsas	ipsa	NOUN
easat-1687	104	39	)	)	PUNCT
easat-1687	104	40	on	on	ADP
easat-1687	104	41	the	the	DET
easat-1687	104	42	quality	quality	NOUN
easat-1687	104	43	of	of	ADP
easat-1687	104	44	governance	governance	NOUN
easat-1687	104	45	.	.	PUNCT
easat-1687	105	1	the	the	DET
easat-1687	105	2	transparency	transparency	NOUN
easat-1687	105	3	and	and	CCONJ
easat-1687	105	4	disclosure	disclosure	NOUN
easat-1687	105	5	associated	associate	VERB
easat-1687	105	6	with	with	ADP
easat-1687	105	7	ipsas	ipsa	NOUN
easat-1687	105	8	translate	translate	VERB
easat-1687	105	9	into	into	ADP
easat-1687	105	10	high	high	ADJ
easat-1687	105	11	quality	quality	NOUN
easat-1687	105	12	governance	governance	NOUN
easat-1687	105	13	and	and	CCONJ
easat-1687	105	14	accountability	accountability	NOUN
easat-1687	105	15	in	in	ADP
easat-1687	105	16	the	the	DET
easat-1687	105	17	public	public	ADJ
easat-1687	105	18	sector	sector	NOUN
easat-1687	105	19	.	.	PUNCT
easat-1687	106	1	the	the	DET
easat-1687	106	2	results	result	NOUN
easat-1687	106	3	of	of	ADP
easat-1687	106	4	this	this	DET
easat-1687	106	5	research	research	NOUN
easat-1687	106	6	showed	show	VERB
easat-1687	106	7	that	that	SCONJ
easat-1687	106	8	ipsas	ipsa	NOUN
easat-1687	106	9	are	be	AUX
easat-1687	106	10	positively	positively	ADV
easat-1687	106	11	and	and	CCONJ
easat-1687	106	12	research	research	NOUN
easat-1687	106	13	and	and	CCONJ
easat-1687	106	14	measure	measure	NOUN
easat-1687	106	15	of	of	ADP
easat-1687	106	16	performance	performance	NOUN
easat-1687	106	17	the	the	DET
easat-1687	106	18	budget	budget	NOUN
easat-1687	106	19	deficit	deficit	NOUN
easat-1687	106	20	and	and	CCONJ
easat-1687	106	21	the	the	DET
easat-1687	106	22	various	various	ADJ
easat-1687	106	23	investments	investment	NOUN
easat-1687	106	24	made	make	VERB
easat-1687	106	25	in	in	ADP
easat-1687	106	26	recent	recent	ADJ
easat-1687	106	27	years	year	NOUN
easat-1687	106	28	,	,	PUNCT
easat-1687	106	29	given	give	VERB
easat-1687	106	30	that	that	SCONJ
easat-1687	106	31	morocco	morocco	PROPN
easat-1687	106	32	is	be	AUX
easat-1687	106	33	one	one	NUM
easat-1687	106	34	of	of	ADP
easat-1687	106	35	the	the	DET
easat-1687	106	36	countries	country	NOUN
easat-1687	106	37	that	that	PRON
easat-1687	106	38	devote	devote	VERB
easat-1687	106	39	a	a	DET
easat-1687	106	40	significant	significant	ADJ
easat-1687	106	41	proportion	proportion	NOUN
easat-1687	106	42	of	of	ADP
easat-1687	106	43	its	its	PRON
easat-1687	106	44	wealth	wealth	NOUN
easat-1687	106	45	to	to	ADP
easat-1687	106	46	investment	investment	NOUN
easat-1687	106	47	,	,	PUNCT
easat-1687	106	48	while	while	SCONJ
easat-1687	106	49	at	at	ADP
easat-1687	106	50	the	the	DET
easat-1687	106	51	same	same	ADJ
easat-1687	106	52	time	time	NOUN
easat-1687	106	53	integrating	integrate	VERB
easat-1687	106	54	the	the	DET
easat-1687	106	55	citizen	citizen	NOUN
easat-1687	106	56	who	who	PRON
easat-1687	106	57	is	be	AUX
easat-1687	106	58	seeking	seek	VERB
easat-1687	106	59	feedback	feedback	NOUN
easat-1687	106	60	on	on	ADP
easat-1687	106	61	the	the	DET
easat-1687	106	62	performance	performance	NOUN
easat-1687	106	63	of	of	ADP
easat-1687	106	64	public	public	ADJ
easat-1687	106	65	policies.the	policies.the	DET
easat-1687	106	66	adoption	adoption	NOUN
easat-1687	106	67	of	of	ADP
easat-1687	106	68	ipsas	ipsa	NOUN
easat-1687	106	69	will	will	AUX
easat-1687	106	70	make	make	VERB
easat-1687	106	71	it	it	PRON
easat-1687	106	72	possible	possible	ADJ
easat-1687	106	73	to	to	PART
easat-1687	106	74	report	report	VERB
easat-1687	106	75	on	on	ADP
easat-1687	106	76	the	the	DET
easat-1687	106	77	execution	execution	NOUN
easat-1687	106	78	of	of	ADP
easat-1687	106	79	public	public	ADJ
easat-1687	106	80	funds	fund	NOUN
easat-1687	106	81	,	,	PUNCT
easat-1687	106	82	to	to	PART
easat-1687	106	83	provide	provide	VERB
easat-1687	106	84	visibility	visibility	NOUN
easat-1687	106	85	for	for	ADP
easat-1687	106	86	the	the	DET
easat-1687	106	87	search	search	NOUN
easat-1687	106	88	for	for	ADP
easat-1687	106	89	alternative	alternative	ADJ
easat-1687	106	90	financing	financing	NOUN
easat-1687	106	91	to	to	PART
easat-1687	106	92	deal	deal	VERB
easat-1687	106	93	with	with	ADP
easat-1687	106	94	the	the	DET
easat-1687	106	95	budget	budget	NOUN
easat-1687	106	96	deficit	deficit	NOUN
easat-1687	106	97	,	,	PUNCT
easat-1687	106	98	to	to	PART
easat-1687	106	99	be	be	AUX
easat-1687	106	100	able	able	ADJ
easat-1687	106	101	to	to	PART
easat-1687	106	102	detect	detect	VERB
easat-1687	106	103	rations	ration	NOUN
easat-1687	106	104	on	on	ADP
easat-1687	106	105	investments	investment	NOUN
easat-1687	106	106	executed	execute	VERB
easat-1687	106	107	or	or	CCONJ
easat-1687	106	108	in	in	ADP
easat-1687	106	109	progress	progress	NOUN
easat-1687	106	110	,	,	PUNCT
easat-1687	106	111	as	as	ADV
easat-1687	106	112	well	well	ADV
easat-1687	106	113	as	as	ADP
easat-1687	106	114	to	to	PART
easat-1687	106	115	formulate	formulate	VERB
easat-1687	106	116	a	a	DET
easat-1687	106	117	diagnosis	diagnosis	NOUN
easat-1687	106	118	of	of	ADP
easat-1687	106	119	the	the	DET
easat-1687	106	120	state	state	NOUN
easat-1687	106	121	's	's	PART
easat-1687	106	122	financial	financial	ADJ
easat-1687	106	123	situation	situation	NOUN
easat-1687	106	124	:	:	PUNCT
easat-1687	106	125	to	to	PART
easat-1687	106	126	measure	measure	VERB
easat-1687	106	127	its	its	PRON
easat-1687	106	128	profitability	profitability	NOUN
easat-1687	106	129	,	,	PUNCT
easat-1687	106	130	its	its	PRON
easat-1687	106	131	level	level	NOUN
easat-1687	106	132	of	of	ADP
easat-1687	106	133	indebtedness	indebtedness	NOUN
easat-1687	106	134	...	...	PUNCT
easat-1687	106	135	through	through	ADP
easat-1687	106	136	the	the	DET
easat-1687	106	137	information	information	NOUN
easat-1687	106	138	generated	generate	VERB
easat-1687	106	139	by	by	ADP
easat-1687	106	140	the	the	DET
easat-1687	106	141	general	general	ADJ
easat-1687	106	142	purpose	purpose	NOUN
easat-1687	106	143	financial	financial	ADJ
easat-1687	106	144	statements	statement	NOUN
easat-1687	106	145	under	under	ADP
easat-1687	106	146	ipsas	ipsa	NOUN
easat-1687	106	147	direct	direct	ADJ
easat-1687	106	148	investment	investment	NOUN
easat-1687	106	149	foreigners	foreigner	NOUN
easat-1687	106	150	(	(	PUNCT
easat-1687	106	151	fdi	fdi	VERB
easat-1687	106	152	the	the	DET
easat-1687	106	153	adoption	adoption	NOUN
easat-1687	106	154	of	of	ADP
easat-1687	106	155	these	these	DET
easat-1687	106	156	standards	standard	NOUN
easat-1687	106	157	will	will	AUX
easat-1687	106	158	help	help	VERB
easat-1687	106	159	to	to	PART
easat-1687	106	160	reflect	reflect	VERB
easat-1687	106	161	a	a	DET
easat-1687	106	162	good	good	ADJ
easat-1687	106	163	image	image	NOUN
easat-1687	106	164	of	of	ADP
easat-1687	106	165	morocco	morocco	PROPN
easat-1687	106	166	,	,	PUNCT
easat-1687	106	167	which	which	PRON
easat-1687	106	168	is	be	AUX
easat-1687	106	169	well	well	ADV
easat-1687	106	170	positioned	position	VERB
easat-1687	106	171	as	as	ADP
easat-1687	106	172	a	a	DET
easat-1687	106	173	solvent	solvent	ADJ
easat-1687	106	174	country	country	NOUN
easat-1687	106	175	in	in	ADP
easat-1687	106	176	terms	term	NOUN
easat-1687	106	177	of	of	ADP
easat-1687	106	178	debt	debt	NOUN
easat-1687	106	179	repayment	repayment	NOUN
easat-1687	106	180	and	and	CCONJ
easat-1687	106	181	a	a	DET
easat-1687	106	182	pioneer	pioneer	NOUN
easat-1687	106	183	in	in	ADP
easat-1687	106	184	the	the	DET
easat-1687	106	185	adoption	adoption	NOUN
easat-1687	106	186	of	of	ADP
easat-1687	106	187	international	international	ADJ
easat-1687	106	188	best	good	ADJ
easat-1687	106	189	practice	practice	NOUN
easat-1687	106	190	in	in	ADP
easat-1687	106	191	several	several	ADJ
easat-1687	106	192	areas	area	NOUN
easat-1687	106	193	.	.	PUNCT
easat-1687	107	1	this	this	DET
easat-1687	107	2	image	image	NOUN
easat-1687	107	3	will	will	AUX
easat-1687	107	4	also	also	ADV
easat-1687	107	5	be	be	AUX
easat-1687	107	6	strengthened	strengthen	VERB
easat-1687	107	7	by	by	ADP
easat-1687	107	8	the	the	DET
easat-1687	107	9	adoption	adoption	NOUN
easat-1687	107	10	of	of	ADP
easat-1687	107	11	these	these	DET
easat-1687	107	12	ipsas	ipsa	NOUN
easat-1687	107	13	standards	standard	NOUN
easat-1687	107	14	,	,	PUNCT
easat-1687	107	15	which	which	PRON
easat-1687	107	16	will	will	AUX
easat-1687	107	17	make	make	VERB
easat-1687	107	18	the	the	DET
easat-1687	107	19	state	state	NOUN
easat-1687	107	20	's	's	PART
easat-1687	107	21	assets	asset	NOUN
easat-1687	107	22	easier	easy	ADJ
easat-1687	107	23	to	to	PART
easat-1687	107	24	understand	understand	VERB
easat-1687	107	25	for	for	ADP
easat-1687	107	26	various	various	ADJ
easat-1687	107	27	investors	investor	NOUN
easat-1687	107	28	on	on	ADP
easat-1687	107	29	an	an	DET
easat-1687	107	30	international	international	ADJ
easat-1687	107	31	scale	scale	NOUN
easat-1687	107	32	,	,	PUNCT
easat-1687	107	33	enabling	enable	VERB
easat-1687	107	34	them	they	PRON
easat-1687	107	35	to	to	PART
easat-1687	107	36	identify	identify	VERB
easat-1687	107	37	the	the	DET
easat-1687	107	38	most	most	ADV
easat-1687	107	39	promising	promising	ADJ
easat-1687	107	40	sectors	sector	NOUN
easat-1687	107	41	and	and	CCONJ
easat-1687	107	42	to	to	PART
easat-1687	107	43	have	have	VERB
easat-1687	107	44	a	a	DET
easat-1687	107	45	clear	clear	ADJ
easat-1687	107	46	view	view	NOUN
easat-1687	107	47	of	of	ADP
easat-1687	107	48	the	the	DET
easat-1687	107	49	country	country	NOUN
easat-1687	107	50	's	's	PART
easat-1687	107	51	economic	economic	ADJ
easat-1687	107	52	relevance	relevance	NOUN
easat-1687	107	53	.	.	PUNCT
easat-1687	108	1	advanced	advanced	ADJ
easat-1687	108	2	regionalisation	regionalisation	NOUN
easat-1687	108	3	the	the	DET
easat-1687	108	4	effective	effective	ADJ
easat-1687	108	5	implementation	implementation	NOUN
easat-1687	108	6	of	of	ADP
easat-1687	108	7	advanced	advanced	ADJ
easat-1687	108	8	regionalisation	regionalisation	NOUN
easat-1687	108	9	has	have	AUX
easat-1687	108	10	been	be	AUX
easat-1687	108	11	accompanied	accompany	VERB
easat-1687	108	12	by	by	ADP
easat-1687	108	13	the	the	DET
easat-1687	108	14	implementation	implementation	NOUN
easat-1687	108	15	of	of	ADP
easat-1687	108	16	ipsas	ipsa	NOUN
easat-1687	108	17	in	in	ADP
easat-1687	108	18	morocco	morocco	PROPN
easat-1687	108	19	.	.	PUNCT
easat-1687	109	1	this	this	PRON
easat-1687	109	2	represented	represent	VERB
easat-1687	109	3	a	a	DET
easat-1687	109	4	radical	radical	ADJ
easat-1687	109	5	change	change	NOUN
easat-1687	109	6	from	from	ADP
easat-1687	109	7	the	the	DET
easat-1687	109	8	over	over	ADV
easat-1687	109	9	-	-	PUNCT
easat-1687	109	10	centralising	centralise	VERB
easat-1687	109	11	vision	vision	NOUN
easat-1687	109	12	that	that	PRON
easat-1687	109	13	had	have	AUX
easat-1687	109	14	hindered	hinder	VERB
easat-1687	109	15	the	the	DET
easat-1687	109	16	success	success	NOUN
easat-1687	109	17	of	of	ADP
easat-1687	109	18	the	the	DET
easat-1687	109	19	rcb	rcb	PROPN
easat-1687	109	20	in	in	ADP
easat-1687	109	21	france	france	PROPN
easat-1687	109	22	,	,	PUNCT
easat-1687	109	23	by	by	ADP
easat-1687	109	24	way	way	NOUN
easat-1687	109	25	of	of	ADP
easat-1687	109	26	example	example	NOUN
easat-1687	109	27	.	.	PUNCT
easat-1687	110	1	297	297	NUM
easat-1687	110	2	edelweiss	edelweiss	PROPN
easat-1687	110	3	applied	apply	VERB
easat-1687	110	4	science	science	NOUN
easat-1687	110	5	and	and	CCONJ
easat-1687	110	6	technology	technology	NOUN
easat-1687	110	7	issn	issn	PROPN
easat-1687	110	8	:	:	PUNCT
easat-1687	110	9	2576	2576	NUM
easat-1687	110	10	-	-	SYM
easat-1687	110	11	8484	8484	NUM
easat-1687	110	12	vol	vol	NOUN
easat-1687	110	13	.	.	PROPN
easat-1687	110	14	8	8	NUM
easat-1687	110	15	,	,	PUNCT
easat-1687	110	16	no	no	INTJ
easat-1687	110	17	.	.	NOUN
easat-1687	110	18	5	5	NUM
easat-1687	110	19	:	:	SYM
easat-1687	110	20	292	292	NUM
easat-1687	110	21	-	-	SYM
easat-1687	110	22	306	306	NUM
easat-1687	110	23	,	,	PUNCT
easat-1687	110	24	2024	2024	NUM
easat-1687	110	25	doi	doi	NOUN
easat-1687	110	26	:	:	PUNCT
easat-1687	110	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	110	28	©	©	PROPN
easat-1687	110	29	2024	2024	NUM
easat-1687	110	30	by	by	ADP
easat-1687	110	31	the	the	DET
easat-1687	110	32	authors	author	NOUN
easat-1687	110	33	;	;	PUNCT
easat-1687	110	34	licensee	licensee	PROPN
easat-1687	110	35	learning	learn	VERB
easat-1687	110	36	gate	gate	NOUN
easat-1687	110	37	authors	author	NOUN
easat-1687	110	38	title	title	VERB
easat-1687	110	39	year	year	NOUN
easat-1687	110	40	of	of	ADP
easat-1687	110	41	publication	publication	NOUN
easat-1687	110	42	abstract	abstract	ADJ
easat-1687	110	43	countries	country	NOUN
easat-1687	110	44	significantly	significantly	ADV
easat-1687	110	45	associated	associate	VERB
easat-1687	110	46	with	with	ADP
easat-1687	110	47	an	an	DET
easat-1687	110	48	improvement	improvement	NOUN
easat-1687	110	49	in	in	ADP
easat-1687	110	50	the	the	DET
easat-1687	110	51	quality	quality	NOUN
easat-1687	110	52	of	of	ADP
easat-1687	110	53	governance	governance	NOUN
easat-1687	110	54	.	.	PUNCT
easat-1687	111	1	and	and	CCONJ
easat-1687	111	2	that	that	SCONJ
easat-1687	111	3	the	the	DET
easat-1687	111	4	comparability	comparability	NOUN
easat-1687	111	5	,	,	PUNCT
easat-1687	111	6	transparency	transparency	NOUN
easat-1687	111	7	and	and	CCONJ
easat-1687	111	8	disclosure	disclosure	NOUN
easat-1687	111	9	associated	associate	VERB
easat-1687	111	10	with	with	ADP
easat-1687	111	11	ipsas	ipsa	NOUN
easat-1687	111	12	(	(	PUNCT
easat-1687	111	13	international	international	PROPN
easat-1687	111	14	federation	federation	PROPN
easat-1687	111	15	of	of	ADP
easat-1687	111	16	accountants	accountant	NOUN
easat-1687	111	17	,	,	PUNCT
easat-1687	111	18	2018	2018	NUM
easat-1687	111	19	)	)	PUNCT
easat-1687	111	20	translate	translate	VERB
easat-1687	111	21	into	into	ADP
easat-1687	111	22	high	high	ADJ
easat-1687	111	23	quality	quality	NOUN
easat-1687	111	24	governance	governance	NOUN
easat-1687	111	25	and	and	CCONJ
easat-1687	111	26	accountability	accountability	NOUN
easat-1687	111	27	in	in	ADP
easat-1687	111	28	the	the	DET
easat-1687	111	29	public	public	ADJ
easat-1687	111	30	sector	sector	NOUN
easat-1687	111	31	.	.	PUNCT
easat-1687	112	1	fadoua	fadoua	PROPN
easat-1687	112	2	rechka	rechka	PROPN
easat-1687	112	3	,	,	PUNCT
easat-1687	112	4	international	international	ADJ
easat-1687	112	5	public	public	ADJ
easat-1687	112	6	sector	sector	NOUN
easat-1687	112	7	accounting	accounting	NOUN
easat-1687	112	8	standards	standard	NOUN
easat-1687	112	9	(	(	PUNCT
easat-1687	112	10	ipsas	ipsa	NOUN
easat-1687	112	11	)	)	PUNCT
easat-1687	112	12	in	in	ADP
easat-1687	112	13	morocco	morocco	PROPN
easat-1687	112	14	and	and	CCONJ
easat-1687	112	15	strategic	strategic	ADJ
easat-1687	112	16	decision	decision	NOUN
easat-1687	112	17	-	-	PUNCT
easat-1687	112	18	making	make	VERB
easat-1687	112	19	2022	2022	NOUN
easat-1687	112	20	this	this	DET
easat-1687	112	21	research	research	NOUN
easat-1687	112	22	dealt	deal	VERB
easat-1687	112	23	with	with	ADP
easat-1687	112	24	the	the	DET
easat-1687	112	25	theme	theme	NOUN
easat-1687	112	26	of	of	ADP
easat-1687	112	27	international	international	ADJ
easat-1687	112	28	public	public	ADJ
easat-1687	112	29	sector	sector	NOUN
easat-1687	112	30	accounting	accounting	NOUN
easat-1687	112	31	standards	standard	NOUN
easat-1687	112	32	(	(	PUNCT
easat-1687	112	33	ipsas	ipsa	NOUN
easat-1687	112	34	)	)	PUNCT
easat-1687	112	35	in	in	ADP
easat-1687	112	36	morocco	morocco	PROPN
easat-1687	112	37	and	and	CCONJ
easat-1687	112	38	strategic	strategic	ADJ
easat-1687	112	39	decision	decision	NOUN
easat-1687	112	40	making	making	NOUN
easat-1687	112	41	.	.	PUNCT
easat-1687	113	1	it	it	PRON
easat-1687	113	2	consists	consist	VERB
easat-1687	113	3	of	of	ADP
easat-1687	113	4	identifying	identify	VERB
easat-1687	113	5	the	the	DET
easat-1687	113	6	contribution	contribution	NOUN
easat-1687	113	7	of	of	ADP
easat-1687	113	8	the	the	DET
easat-1687	113	9	adoption	adoption	NOUN
easat-1687	113	10	of	of	ADP
easat-1687	113	11	ipsas	ipsa	NOUN
easat-1687	113	12	accounting	account	VERB
easat-1687	113	13	to	to	ADP
easat-1687	113	14	decision	decision	NOUN
easat-1687	113	15	making	making	NOUN
easat-1687	113	16	,	,	PUNCT
easat-1687	113	17	focusing	focus	VERB
easat-1687	113	18	on	on	ADP
easat-1687	113	19	the	the	DET
easat-1687	113	20	standards	standard	NOUN
easat-1687	113	21	whose	whose	DET
easat-1687	113	22	purpose	purpose	NOUN
easat-1687	113	23	is	be	AUX
easat-1687	113	24	"	"	PUNCT
easat-1687	113	25	the	the	DET
easat-1687	113	26	presentation	presentation	NOUN
easat-1687	113	27	of	of	ADP
easat-1687	113	28	financial	financial	ADJ
easat-1687	113	29	statements	statement	NOUN
easat-1687	113	30	and	and	CCONJ
easat-1687	113	31	the	the	DET
easat-1687	113	32	production	production	NOUN
easat-1687	113	33	of	of	ADP
easat-1687	113	34	reports	report	NOUN
easat-1687	113	35	"	"	PUNCT
easat-1687	113	36	.	.	PUNCT
easat-1687	114	1	biondi	biondi	PROPN
easat-1687	114	2	,	,	PUNCT
easat-1687	114	3	l.	l.	PROPN
easat-1687	114	4	,	,	PUNCT
easat-1687	114	5	grandis	grandis	NOUN
easat-1687	114	6	,	,	PUNCT
easat-1687	114	7	f.g	f.g	NOUN
easat-1687	114	8	.	.	PROPN
easat-1687	114	9	,	,	PUNCT
easat-1687	114	10	mattei	mattei	NOUN
easat-1687	114	11	,	,	PUNCT
easat-1687	114	12	g.	g.	PROPN
easat-1687	114	13	heritage	heritage	NOUN
easat-1687	114	14	assets	asset	NOUN
easat-1687	114	15	in	in	ADP
easat-1687	114	16	financial	financial	ADJ
easat-1687	114	17	reporting	reporting	NOUN
easat-1687	114	18	:	:	PUNCT
easat-1687	114	19	a	a	DET
easat-1687	114	20	critical	critical	ADJ
easat-1687	114	21	analysis	analysis	NOUN
easat-1687	114	22	of	of	ADP
easat-1687	114	23	the	the	DET
easat-1687	114	24	ipsasb	ipsasb	NOUN
easat-1687	114	25	's	's	PART
easat-1687	114	26	consultation	consultation	NOUN
easat-1687	114	27	paper	paper	NOUN
easat-1687	114	28	2021	2021	NUM
easat-1687	114	29	this	this	DET
easat-1687	114	30	paper	paper	NOUN
easat-1687	114	31	intends	intend	VERB
easat-1687	114	32	to	to	PART
easat-1687	114	33	join	join	VERB
easat-1687	114	34	the	the	DET
easat-1687	114	35	debate	debate	NOUN
easat-1687	114	36	on	on	ADP
easat-1687	114	37	heritage	heritage	NOUN
easat-1687	114	38	reporting	reporting	NOUN
easat-1687	114	39	by	by	ADP
easat-1687	114	40	critically	critically	ADV
easat-1687	114	41	reviewing	review	VERB
easat-1687	114	42	the	the	DET
easat-1687	114	43	consultation	consultation	NOUN
easat-1687	114	44	paper	paper	NOUN
easat-1687	114	45	(	(	PUNCT
easat-1687	114	46	cp	cp	NOUN
easat-1687	114	47	)	)	PUNCT
easat-1687	114	48	"	"	PUNCT
easat-1687	114	49	financial	financial	ADJ
easat-1687	114	50	reporting	reporting	NOUN
easat-1687	114	51	for	for	ADP
easat-1687	114	52	heritage	heritage	NOUN
easat-1687	114	53	in	in	ADP
easat-1687	114	54	the	the	DET
easat-1687	114	55	public	public	ADJ
easat-1687	114	56	sector	sector	NOUN
easat-1687	114	57	"	"	PUNCT
easat-1687	114	58	published	publish	VERB
easat-1687	114	59	by	by	ADP
easat-1687	114	60	the	the	DET
easat-1687	114	61	international	international	ADJ
easat-1687	114	62	public	public	ADJ
easat-1687	114	63	sector	sector	NOUN
easat-1687	114	64	accounting	accounting	NOUN
easat-1687	114	65	standards	standard	NOUN
easat-1687	114	66	board	board	NOUN
easat-1687	114	67	(	(	PUNCT
easat-1687	114	68	ipsasb	ipsasb	PROPN
easat-1687	114	69	)	)	PUNCT
easat-1687	114	70	in	in	ADP
easat-1687	114	71	order	order	NOUN
easat-1687	114	72	to	to	PART
easat-1687	114	73	highlight	highlight	VERB
easat-1687	114	74	its	its	PRON
easat-1687	114	75	strengths	strength	NOUN
easat-1687	114	76	and	and	CCONJ
easat-1687	114	77	weaknesses	weakness	NOUN
easat-1687	114	78	and	and	CCONJ
easat-1687	114	79	make	make	VERB
easat-1687	114	80	recommendations	recommendation	NOUN
easat-1687	114	81	.	.	PUNCT
easat-1687	115	1	biondi	biondi	PROPN
easat-1687	115	2	,	,	PUNCT
easat-1687	115	3	l.	l.	PROPN
easat-1687	115	4	,	,	PUNCT
easat-1687	115	5	grandis	grandis	NOUN
easat-1687	115	6	,	,	PUNCT
easat-1687	115	7	f.g	f.g	NOUN
easat-1687	115	8	.	.	PROPN
easat-1687	115	9	,	,	PUNCT
easat-1687	115	10	mattei	mattei	NOUN
easat-1687	115	11	,	,	PUNCT
easat-1687	115	12	g.	g.	PROPN
easat-1687	115	13	heritage	heritage	NOUN
easat-1687	115	14	assets	asset	NOUN
easat-1687	115	15	in	in	ADP
easat-1687	115	16	financial	financial	ADJ
easat-1687	115	17	reporting	reporting	NOUN
easat-1687	115	18	:	:	PUNCT
easat-1687	115	19	a	a	DET
easat-1687	115	20	critical	critical	ADJ
easat-1687	115	21	analysis	analysis	NOUN
easat-1687	115	22	of	of	ADP
easat-1687	115	23	the	the	DET
easat-1687	115	24	ipsasb	ipsasb	NOUN
easat-1687	115	25	's	's	PART
easat-1687	115	26	consultation	consultation	NOUN
easat-1687	115	27	paper	paper	NOUN
easat-1687	115	28	2021	2021	NUM
easat-1687	115	29	this	this	DET
easat-1687	115	30	paper	paper	NOUN
easat-1687	115	31	intends	intend	VERB
easat-1687	115	32	to	to	PART
easat-1687	115	33	join	join	VERB
easat-1687	115	34	the	the	DET
easat-1687	115	35	debate	debate	NOUN
easat-1687	115	36	on	on	ADP
easat-1687	115	37	heritage	heritage	NOUN
easat-1687	115	38	reporting	reporting	NOUN
easat-1687	115	39	by	by	ADP
easat-1687	115	40	critically	critically	ADV
easat-1687	115	41	reviewing	review	VERB
easat-1687	115	42	the	the	DET
easat-1687	115	43	consultation	consultation	NOUN
easat-1687	115	44	paper	paper	NOUN
easat-1687	115	45	(	(	PUNCT
easat-1687	115	46	cp	cp	NOUN
easat-1687	115	47	)	)	PUNCT
easat-1687	115	48	"	"	PUNCT
easat-1687	115	49	financial	financial	ADJ
easat-1687	115	50	reporting	reporting	NOUN
easat-1687	115	51	for	for	ADP
easat-1687	115	52	heritage	heritage	NOUN
easat-1687	115	53	in	in	ADP
easat-1687	115	54	the	the	DET
easat-1687	115	55	public	public	ADJ
easat-1687	115	56	sector	sector	NOUN
easat-1687	115	57	"	"	PUNCT
easat-1687	115	58	published	publish	VERB
easat-1687	115	59	by	by	ADP
easat-1687	115	60	the	the	DET
easat-1687	115	61	international	international	ADJ
easat-1687	115	62	public	public	ADJ
easat-1687	115	63	sector	sector	NOUN
easat-1687	115	64	accounting	accounting	NOUN
easat-1687	115	65	standards	standard	NOUN
easat-1687	115	66	board	board	NOUN
easat-1687	115	67	(	(	PUNCT
easat-1687	115	68	ipsasb	ipsasb	PROPN
easat-1687	115	69	)	)	PUNCT
easat-1687	115	70	in	in	ADP
easat-1687	115	71	order	order	NOUN
easat-1687	115	72	to	to	PART
easat-1687	115	73	highlight	highlight	VERB
easat-1687	115	74	its	its	PRON
easat-1687	115	75	strengths	strength	NOUN
easat-1687	115	76	and	and	CCONJ
easat-1687	115	77	weaknesses	weakness	NOUN
easat-1687	115	78	and	and	CCONJ
easat-1687	115	79	to	to	PART
easat-1687	115	80	make	make	VERB
easat-1687	115	81	recommendations	recommendation	NOUN
easat-1687	115	82	.	.	PUNCT
easat-1687	116	1	abdulkarim	abdulkarim	NOUN
easat-1687	116	2	,	,	PUNCT
easat-1687	116	3	m.e	m.e	PROPN
easat-1687	116	4	.	.	PROPN
easat-1687	116	5	,	,	PUNCT
easat-1687	116	6	umlai	umlai	PROPN
easat-1687	116	7	,	,	PUNCT
easat-1687	116	8	m.i	m.i	PROPN
easat-1687	116	9	.	.	PROPN
easat-1687	116	10	,	,	PUNCT
easat-1687	116	11	alsaudi	alsaudi	PROPN
easat-1687	116	12	,	,	PUNCT
easat-1687	116	13	l.f	l.f	PROPN
easat-1687	116	14	.	.	PROPN
easat-1687	116	15	exploring	explore	VERB
easat-1687	116	16	the	the	DET
easat-1687	116	17	role	role	NOUN
easat-1687	116	18	of	of	ADP
easat-1687	116	19	innovation	innovation	NOUN
easat-1687	116	20	in	in	ADP
easat-1687	116	21	the	the	DET
easat-1687	116	22	level	level	NOUN
easat-1687	116	23	of	of	ADP
easat-1687	116	24	readiness	readiness	NOUN
easat-1687	116	25	to	to	PART
easat-1687	116	26	adopt	adopt	VERB
easat-1687	116	27	ipsas	ipsa	NOUN
easat-1687	116	28	2020	2020	NUM
easat-1687	116	29	the	the	DET
easat-1687	116	30	aim	aim	NOUN
easat-1687	116	31	of	of	ADP
easat-1687	116	32	this	this	DET
easat-1687	116	33	study	study	NOUN
easat-1687	116	34	is	be	AUX
easat-1687	116	35	to	to	PART
easat-1687	116	36	investigate	investigate	VERB
easat-1687	116	37	the	the	DET
easat-1687	116	38	level	level	NOUN
easat-1687	116	39	of	of	ADP
easat-1687	116	40	readiness	readiness	NOUN
easat-1687	116	41	of	of	ADP
easat-1687	116	42	the	the	DET
easat-1687	116	43	public	public	ADJ
easat-1687	116	44	sector	sector	NOUN
easat-1687	116	45	in	in	ADP
easat-1687	116	46	qatar	qatar	PROPN
easat-1687	116	47	to	to	PART
easat-1687	116	48	adopt	adopt	VERB
easat-1687	116	49	international	international	ADJ
easat-1687	116	50	public	public	ADJ
easat-1687	116	51	sector	sector	NOUN
easat-1687	116	52	accounting	accounting	NOUN
easat-1687	116	53	standards	standard	NOUN
easat-1687	116	54	(	(	PUNCT
easat-1687	116	55	ipsas	ipsa	NOUN
easat-1687	116	56	)	)	PUNCT
easat-1687	116	57	,	,	PUNCT
easat-1687	116	58	based	base	VERB
easat-1687	116	59	on	on	ADP
easat-1687	116	60	the	the	DET
easat-1687	116	61	diffusion	diffusion	NOUN
easat-1687	116	62	of	of	ADP
easat-1687	116	63	innovation	innovation	NOUN
easat-1687	116	64	theory	theory	NOUN
easat-1687	116	65	.	.	PUNCT
easat-1687	117	1	the	the	DET
easat-1687	117	2	responses	response	NOUN
easat-1687	117	3	of	of	ADP
easat-1687	117	4	accountants	accountant	NOUN
easat-1687	117	5	(	(	PUNCT
easat-1687	117	6	preparers	preparer	NOUN
easat-1687	117	7	)	)	PUNCT
easat-1687	117	8	and	and	CCONJ
easat-1687	117	9	auditors	auditor	NOUN
easat-1687	117	10	employed	employ	VERB
easat-1687	117	11	in	in	ADP
easat-1687	117	12	the	the	DET
easat-1687	117	13	public	public	ADJ
easat-1687	117	14	sector	sector	NOUN
easat-1687	117	15	are	be	AUX
easat-1687	117	16	explored	explore	VERB
easat-1687	117	17	in	in	ADP
easat-1687	117	18	this	this	DET
easat-1687	117	19	regard	regard	NOUN
easat-1687	117	20	,	,	PUNCT
easat-1687	117	21	and	and	CCONJ
easat-1687	117	22	the	the	DET
easat-1687	117	23	challenges	challenge	NOUN
easat-1687	117	24	encountered	encounter	VERB
easat-1687	117	25	in	in	ADP
easat-1687	117	26	implementing	implement	VERB
easat-1687	117	27	ipsas	ipsa	NOUN
easat-1687	117	28	are	be	AUX
easat-1687	117	29	highlighted	highlight	VERB
easat-1687	117	30	.	.	PUNCT
easat-1687	118	1	298	298	NUM
easat-1687	118	2	edelweiss	edelweiss	PROPN
easat-1687	118	3	applied	apply	VERB
easat-1687	118	4	science	science	NOUN
easat-1687	118	5	and	and	CCONJ
easat-1687	118	6	technology	technology	NOUN
easat-1687	118	7	issn	issn	PROPN
easat-1687	118	8	:	:	PUNCT
easat-1687	118	9	2576	2576	NUM
easat-1687	118	10	-	-	SYM
easat-1687	118	11	8484	8484	NUM
easat-1687	118	12	vol	vol	NOUN
easat-1687	118	13	.	.	PROPN
easat-1687	118	14	8	8	NUM
easat-1687	118	15	,	,	PUNCT
easat-1687	118	16	no	no	INTJ
easat-1687	118	17	.	.	NOUN
easat-1687	118	18	5	5	NUM
easat-1687	118	19	:	:	SYM
easat-1687	118	20	292	292	NUM
easat-1687	118	21	-	-	SYM
easat-1687	118	22	306	306	NUM
easat-1687	118	23	,	,	PUNCT
easat-1687	118	24	2024	2024	NUM
easat-1687	118	25	doi	doi	NOUN
easat-1687	118	26	:	:	PUNCT
easat-1687	118	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	118	28	©	©	PROPN
easat-1687	118	29	2024	2024	NUM
easat-1687	118	30	by	by	ADP
easat-1687	118	31	the	the	DET
easat-1687	118	32	authors	author	NOUN
easat-1687	118	33	;	;	PUNCT
easat-1687	118	34	licensee	licensee	PROPN
easat-1687	118	35	learning	learning	NOUN
easat-1687	118	36	gate	gate	NOUN
easat-1687	118	37	5	5	NUM
easat-1687	118	38	.	.	PUNCT
easat-1687	118	39	results	result	NOUN
easat-1687	118	40	of	of	ADP
easat-1687	118	41	the	the	DET
easat-1687	118	42	systematic	systematic	ADJ
easat-1687	118	43	review	review	NOUN
easat-1687	118	44	5.1	5.1	NUM
easat-1687	118	45	.	.	PUNCT
easat-1687	119	1	analysis	analysis	NOUN
easat-1687	119	2	of	of	ADP
easat-1687	119	3	publication	publication	NOUN
easat-1687	119	4	trends	trend	NOUN
easat-1687	119	5	out	out	ADP
easat-1687	119	6	of	of	ADP
easat-1687	119	7	a	a	DET
easat-1687	119	8	total	total	NOUN
easat-1687	119	9	of	of	ADP
easat-1687	119	10	263	263	NUM
easat-1687	119	11	articles	article	NOUN
easat-1687	119	12	published	publish	VERB
easat-1687	119	13	on	on	ADP
easat-1687	119	14	ipsas	ipsa	NOUN
easat-1687	119	15	.	.	PUNCT
easat-1687	120	1	the	the	DET
easat-1687	120	2	figure	figure	NOUN
easat-1687	120	3	shows	show	VERB
easat-1687	120	4	the	the	DET
easat-1687	120	5	number	number	NOUN
easat-1687	120	6	of	of	ADP
easat-1687	120	7	articles	article	NOUN
easat-1687	120	8	published	publish	VERB
easat-1687	120	9	in	in	ADP
easat-1687	120	10	the	the	DET
easat-1687	120	11	field	field	NOUN
easat-1687	120	12	of	of	ADP
easat-1687	120	13	finance	finance	NOUN
easat-1687	120	14	from	from	ADP
easat-1687	120	15	2003	2003	NUM
easat-1687	120	16	to	to	ADP
easat-1687	120	17	2023	2023	NUM
easat-1687	120	18	on	on	ADP
easat-1687	120	19	a	a	DET
easat-1687	120	20	line	line	NOUN
easat-1687	120	21	graph	graph	NOUN
easat-1687	120	22	.	.	PUNCT
easat-1687	121	1	we	we	PRON
easat-1687	121	2	can	can	AUX
easat-1687	121	3	see	see	VERB
easat-1687	121	4	that	that	SCONJ
easat-1687	121	5	the	the	DET
easat-1687	121	6	number	number	NOUN
easat-1687	121	7	of	of	ADP
easat-1687	121	8	publications	publication	NOUN
easat-1687	121	9	increased	increase	VERB
easat-1687	121	10	and	and	CCONJ
easat-1687	121	11	only	only	ADV
easat-1687	121	12	became	become	VERB
easat-1687	121	13	significant	significant	ADJ
easat-1687	121	14	from	from	ADP
easat-1687	121	15	2019	2019	NUM
easat-1687	121	16	onwards	onwards	ADV
easat-1687	121	17	at	at	ADP
easat-1687	121	18	a	a	DET
easat-1687	121	19	compound	compound	ADJ
easat-1687	121	20	annual	annual	ADJ
easat-1687	121	21	growth	growth	NOUN
easat-1687	121	22	rate	rate	NOUN
easat-1687	121	23	of	of	ADP
easat-1687	121	24	almost	almost	ADV
easat-1687	121	25	9	9	NUM
easat-1687	121	26	%	%	NOUN
easat-1687	121	27	.	.	PUNCT
easat-1687	122	1	this	this	PRON
easat-1687	122	2	shows	show	VERB
easat-1687	122	3	that	that	SCONJ
easat-1687	122	4	researchers	researcher	NOUN
easat-1687	122	5	are	be	AUX
easat-1687	122	6	taking	take	VERB
easat-1687	122	7	an	an	DET
easat-1687	122	8	increasing	increase	VERB
easat-1687	122	9	interest	interest	NOUN
easat-1687	122	10	in	in	ADP
easat-1687	122	11	this	this	DET
easat-1687	122	12	important	important	ADJ
easat-1687	122	13	area	area	NOUN
easat-1687	122	14	of	of	ADP
easat-1687	122	15	research	research	NOUN
easat-1687	122	16	in	in	ADP
easat-1687	122	17	order	order	NOUN
easat-1687	122	18	to	to	PART
easat-1687	122	19	guide	guide	VERB
easat-1687	122	20	companies	company	NOUN
easat-1687	122	21	and	and	CCONJ
easat-1687	122	22	experts	expert	NOUN
easat-1687	122	23	in	in	ADP
easat-1687	122	24	the	the	DET
easat-1687	122	25	way	way	NOUN
easat-1687	122	26	they	they	PRON
easat-1687	122	27	work	work	VERB
easat-1687	122	28	.	.	PUNCT
easat-1687	123	1	figure	figure	NOUN
easat-1687	123	2	1	1	NUM
easat-1687	123	3	.	.	PUNCT
easat-1687	123	4	trends	trend	NOUN
easat-1687	123	5	in	in	ADP
easat-1687	123	6	publications	publication	NOUN
easat-1687	123	7	over	over	ADP
easat-1687	123	8	time	time	NOUN
easat-1687	123	9	.	.	PUNCT
easat-1687	124	1	most	most	ADJ
easat-1687	124	2	of	of	ADP
easat-1687	124	3	the	the	DET
easat-1687	124	4	journals	journal	NOUN
easat-1687	124	5	'	'	PART
easat-1687	124	6	areas	area	NOUN
easat-1687	124	7	of	of	ADP
easat-1687	124	8	interest	interest	NOUN
easat-1687	124	9	focus	focus	NOUN
easat-1687	124	10	on	on	ADP
easat-1687	124	11	science	science	NOUN
easat-1687	124	12	,	,	PUNCT
easat-1687	124	13	finance	finance	NOUN
easat-1687	124	14	and	and	CCONJ
easat-1687	124	15	accounting	accounting	NOUN
easat-1687	124	16	.	.	PUNCT
easat-1687	125	1	the	the	DET
easat-1687	125	2	sample	sample	NOUN
easat-1687	125	3	included	include	VERB
easat-1687	125	4	15	15	NUM
easat-1687	125	5	authors	author	NOUN
easat-1687	125	6	.	.	PUNCT
easat-1687	126	1	according	accord	VERB
easat-1687	126	2	to	to	ADP
easat-1687	126	3	the	the	DET
easat-1687	126	4	figure	figure	NOUN
easat-1687	126	5	,	,	PUNCT
easat-1687	126	6	researchers	researcher	NOUN
easat-1687	126	7	brisca	brisca	VERB
easat-1687	126	8	and	and	CCONJ
easat-1687	126	9	christiaens	christiaens	PROPN
easat-1687	126	10	,	,	PUNCT
easat-1687	126	11	were	be	AUX
easat-1687	126	12	the	the	DET
easat-1687	126	13	authors	author	NOUN
easat-1687	126	14	to	to	PART
easat-1687	126	15	have	have	VERB
easat-1687	126	16	more	more	ADJ
easat-1687	126	17	than	than	ADP
easat-1687	126	18	one	one	NUM
easat-1687	126	19	article	article	NOUN
easat-1687	126	20	selected	select	VERB
easat-1687	126	21	.	.	PUNCT
easat-1687	127	1	299	299	NUM
easat-1687	127	2	edelweiss	edelweiss	PROPN
easat-1687	127	3	applied	apply	VERB
easat-1687	127	4	science	science	NOUN
easat-1687	127	5	and	and	CCONJ
easat-1687	127	6	technology	technology	NOUN
easat-1687	127	7	issn	issn	PROPN
easat-1687	127	8	:	:	PUNCT
easat-1687	127	9	2576	2576	NUM
easat-1687	127	10	-	-	SYM
easat-1687	127	11	8484	8484	NUM
easat-1687	127	12	vol	vol	NOUN
easat-1687	127	13	.	.	PROPN
easat-1687	127	14	8	8	NUM
easat-1687	127	15	,	,	PUNCT
easat-1687	127	16	no	no	INTJ
easat-1687	127	17	.	.	NOUN
easat-1687	127	18	5	5	NUM
easat-1687	127	19	:	:	SYM
easat-1687	127	20	292	292	NUM
easat-1687	127	21	-	-	SYM
easat-1687	127	22	306	306	NUM
easat-1687	127	23	,	,	PUNCT
easat-1687	127	24	2024	2024	NUM
easat-1687	127	25	doi	doi	NOUN
easat-1687	127	26	:	:	PUNCT
easat-1687	127	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	127	28	©	©	PROPN
easat-1687	127	29	2024	2024	NUM
easat-1687	127	30	by	by	ADP
easat-1687	127	31	the	the	DET
easat-1687	127	32	authors	author	NOUN
easat-1687	127	33	;	;	PUNCT
easat-1687	127	34	licensee	licensee	PROPN
easat-1687	127	35	learning	learn	VERB
easat-1687	127	36	gate	gate	NOUN
easat-1687	127	37	figure	figure	NOUN
easat-1687	127	38	2	2	NUM
easat-1687	127	39	.	.	PUNCT
easat-1687	127	40	publications	publication	NOUN
easat-1687	127	41	by	by	ADP
easat-1687	127	42	author	author	NOUN
easat-1687	127	43	.	.	PUNCT
easat-1687	128	1	we	we	PRON
easat-1687	128	2	can	can	AUX
easat-1687	128	3	summarise	summarise	VERB
easat-1687	128	4	that	that	SCONJ
easat-1687	128	5	the	the	DET
easat-1687	128	6	research	research	NOUN
easat-1687	128	7	carried	carry	VERB
easat-1687	128	8	out	out	ADP
easat-1687	128	9	on	on	ADP
easat-1687	128	10	ipsas	ipsa	NOUN
easat-1687	128	11	in	in	ADP
easat-1687	128	12	finance	finance	NOUN
easat-1687	128	13	is	be	AUX
easat-1687	128	14	not	not	PART
easat-1687	128	15	yet	yet	ADV
easat-1687	128	16	mature	mature	ADJ
easat-1687	128	17	enough	enough	ADV
easat-1687	128	18	.	.	PUNCT
easat-1687	129	1	changes	change	NOUN
easat-1687	129	2	in	in	ADP
easat-1687	129	3	authors	author	NOUN
easat-1687	129	4	'	'	PART
easat-1687	129	5	affiliations	affiliation	NOUN
easat-1687	129	6	may	may	AUX
easat-1687	129	7	explain	explain	VERB
easat-1687	129	8	the	the	DET
easat-1687	129	9	changes	change	NOUN
easat-1687	129	10	in	in	ADP
easat-1687	129	11	their	their	PRON
easat-1687	129	12	approach	approach	NOUN
easat-1687	129	13	to	to	ADP
easat-1687	129	14	the	the	DET
easat-1687	129	15	research	research	NOUN
easat-1687	129	16	carried	carry	VERB
easat-1687	129	17	out	out	ADP
easat-1687	129	18	because	because	SCONJ
easat-1687	129	19	this	this	PRON
easat-1687	129	20	is	be	AUX
easat-1687	129	21	a	a	DET
easat-1687	129	22	subject	subject	NOUN
easat-1687	129	23	that	that	PRON
easat-1687	129	24	requires	require	VERB
easat-1687	129	25	a	a	DET
easat-1687	129	26	multitude	multitude	NOUN
easat-1687	129	27	of	of	ADP
easat-1687	129	28	further	further	ADJ
easat-1687	129	29	research	research	NOUN
easat-1687	129	30	.	.	PUNCT
easat-1687	130	1	even	even	ADV
easat-1687	130	2	though	though	SCONJ
easat-1687	130	3	certain	certain	ADJ
easat-1687	130	4	groups	group	NOUN
easat-1687	130	5	of	of	ADP
easat-1687	130	6	authors	author	NOUN
easat-1687	130	7	have	have	AUX
easat-1687	130	8	remained	remain	VERB
easat-1687	130	9	in	in	ADP
easat-1687	130	10	the	the	DET
easat-1687	130	11	same	same	ADJ
easat-1687	130	12	publication	publication	NOUN
easat-1687	130	13	groups	group	NOUN
easat-1687	130	14	,	,	PUNCT
easat-1687	130	15	we	we	PRON
easat-1687	130	16	do	do	AUX
easat-1687	130	17	not	not	PART
easat-1687	130	18	consider	consider	VERB
easat-1687	130	19	that	that	SCONJ
easat-1687	130	20	this	this	PRON
easat-1687	130	21	indicates	indicate	VERB
easat-1687	130	22	that	that	SCONJ
easat-1687	130	23	certain	certain	ADJ
easat-1687	130	24	methods	method	NOUN
easat-1687	130	25	have	have	AUX
easat-1687	130	26	matured	mature	VERB
easat-1687	130	27	.	.	PUNCT
easat-1687	131	1	5.2	5.2	NUM
easat-1687	131	2	.	.	PUNCT
easat-1687	131	3	conceptual	conceptual	ADJ
easat-1687	131	4	structure	structure	NOUN
easat-1687	131	5	in	in	ADP
easat-1687	131	6	order	order	NOUN
easat-1687	131	7	to	to	PART
easat-1687	131	8	analyse	analyse	VERB
easat-1687	131	9	in	in	ADP
easat-1687	131	10	depth	depth	NOUN
easat-1687	131	11	the	the	DET
easat-1687	131	12	conceptual	conceptual	ADJ
easat-1687	131	13	structure	structure	NOUN
easat-1687	131	14	of	of	ADP
easat-1687	131	15	the	the	DET
easat-1687	131	16	ipsas	ipsas	PROPN
easat-1687	131	17	research	research	PROPN
easat-1687	131	18	,	,	PUNCT
easat-1687	131	19	which	which	PRON
easat-1687	131	20	allows	allow	VERB
easat-1687	131	21	for	for	ADP
easat-1687	131	22	the	the	DET
easat-1687	131	23	analysis	analysis	NOUN
easat-1687	131	24	of	of	ADP
easat-1687	131	25	several	several	ADJ
easat-1687	131	26	contextual	contextual	ADJ
easat-1687	131	27	variations	variation	NOUN
easat-1687	131	28	,	,	PUNCT
easat-1687	131	29	we	we	PRON
easat-1687	131	30	present	present	VERB
easat-1687	131	31	the	the	DET
easat-1687	131	32	results	result	NOUN
easat-1687	131	33	of	of	ADP
easat-1687	131	34	the	the	DET
easat-1687	131	35	two	two	NUM
easat-1687	131	36	following	follow	VERB
easat-1687	131	37	keyword	keyword	NOUN
easat-1687	131	38	frequency	frequency	NOUN
easat-1687	131	39	analyses	analysis	NOUN
easat-1687	131	40	:	:	PUNCT
easat-1687	131	41	5.3	5.3	NUM
easat-1687	131	42	.	.	PUNCT
easat-1687	132	1	location	location	NOUN
easat-1687	132	2	and	and	CCONJ
easat-1687	132	3	affiliation	affiliation	NOUN
easat-1687	132	4	statistics	statistic	NOUN
easat-1687	132	5	the	the	DET
easat-1687	132	6	figure	figure	NOUN
easat-1687	132	7	shows	show	VERB
easat-1687	132	8	the	the	DET
easat-1687	132	9	geographical	geographical	ADJ
easat-1687	132	10	location	location	NOUN
easat-1687	132	11	of	of	ADP
easat-1687	132	12	articles	article	NOUN
easat-1687	132	13	published	publish	VERB
easat-1687	132	14	on	on	ADP
easat-1687	132	15	ipsas	ipsa	NOUN
easat-1687	132	16	.	.	PUNCT
easat-1687	133	1	the	the	DET
easat-1687	133	2	size	size	NOUN
easat-1687	133	3	of	of	ADP
easat-1687	133	4	the	the	DET
easat-1687	133	5	circle	circle	NOUN
easat-1687	133	6	in	in	ADP
easat-1687	133	7	the	the	DET
easat-1687	133	8	figure	figure	NOUN
easat-1687	133	9	explains	explain	VERB
easat-1687	133	10	the	the	DET
easat-1687	133	11	degree	degree	NOUN
easat-1687	133	12	of	of	ADP
easat-1687	133	13	concentration	concentration	NOUN
easat-1687	133	14	and	and	CCONJ
easat-1687	133	15	importance	importance	NOUN
easat-1687	133	16	of	of	ADP
easat-1687	133	17	the	the	DET
easat-1687	133	18	publication	publication	NOUN
easat-1687	133	19	in	in	ADP
easat-1687	133	20	that	that	DET
easat-1687	133	21	geographical	geographical	ADJ
easat-1687	133	22	area	area	NOUN
easat-1687	133	23	.	.	PUNCT
easat-1687	134	1	from	from	ADP
easat-1687	134	2	our	our	PRON
easat-1687	134	3	cluster	cluster	NOUN
easat-1687	134	4	analysis	analysis	NOUN
easat-1687	134	5	,	,	PUNCT
easat-1687	134	6	the	the	DET
easat-1687	134	7	affiliation	affiliation	NOUN
easat-1687	134	8	statistics	statistic	NOUN
easat-1687	134	9	reveal	reveal	VERB
easat-1687	134	10	that	that	SCONJ
easat-1687	134	11	the	the	DET
easat-1687	134	12	largest	large	ADJ
easat-1687	134	13	number	number	NOUN
easat-1687	134	14	of	of	ADP
easat-1687	134	15	publications	publication	NOUN
easat-1687	134	16	come	come	VERB
easat-1687	134	17	from	from	ADP
easat-1687	134	18	the	the	DET
easat-1687	134	19	united	united	PROPN
easat-1687	134	20	states	states	PROPN
easat-1687	134	21	,	,	PUNCT
easat-1687	134	22	followed	follow	VERB
easat-1687	134	23	by	by	ADP
easat-1687	134	24	the	the	DET
easat-1687	134	25	united	united	ADJ
easat-1687	134	26	kingdom	kingdom	PROPN
easat-1687	134	27	,	,	PUNCT
easat-1687	134	28	and	and	CCONJ
easat-1687	134	29	germany	germany	PROPN
easat-1687	134	30	is	be	AUX
easat-1687	134	31	also	also	ADV
easat-1687	134	32	gaining	gain	VERB
easat-1687	134	33	momentum	momentum	NOUN
easat-1687	134	34	in	in	ADP
easat-1687	134	35	this	this	DET
easat-1687	134	36	area	area	NOUN
easat-1687	134	37	,	,	PUNCT
easat-1687	134	38	which	which	PRON
easat-1687	134	39	is	be	AUX
easat-1687	134	40	very	very	ADV
easat-1687	134	41	important	important	ADJ
easat-1687	134	42	in	in	ADP
easat-1687	134	43	terms	term	NOUN
easat-1687	134	44	of	of	ADP
easat-1687	134	45	global	global	ADJ
easat-1687	134	46	finance	finance	NOUN
easat-1687	134	47	.	.	PUNCT
easat-1687	135	1	300	300	NUM
easat-1687	135	2	edelweiss	edelweiss	PROPN
easat-1687	135	3	applied	apply	VERB
easat-1687	135	4	science	science	NOUN
easat-1687	135	5	and	and	CCONJ
easat-1687	135	6	technology	technology	NOUN
easat-1687	135	7	issn	issn	PROPN
easat-1687	135	8	:	:	PUNCT
easat-1687	135	9	2576	2576	NUM
easat-1687	135	10	-	-	SYM
easat-1687	135	11	8484	8484	NUM
easat-1687	135	12	vol	vol	NOUN
easat-1687	135	13	.	.	PROPN
easat-1687	136	1	8	8	NUM
easat-1687	136	2	,	,	PUNCT
easat-1687	136	3	no	no	INTJ
easat-1687	136	4	.	.	NOUN
easat-1687	136	5	5	5	NUM
easat-1687	136	6	:	:	SYM
easat-1687	136	7	292	292	NUM
easat-1687	136	8	-	-	SYM
easat-1687	136	9	306	306	NUM
easat-1687	136	10	,	,	PUNCT
easat-1687	136	11	2024	2024	NUM
easat-1687	136	12	doi	doi	NOUN
easat-1687	136	13	:	:	PUNCT
easat-1687	136	14	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	136	15	©	©	PROPN
easat-1687	136	16	2024	2024	NUM
easat-1687	136	17	by	by	ADP
easat-1687	136	18	the	the	DET
easat-1687	136	19	authors	author	NOUN
easat-1687	136	20	;	;	PUNCT
easat-1687	136	21	licensee	licensee	PROPN
easat-1687	136	22	learning	learn	VERB
easat-1687	136	23	gate	gate	PROPN
easat-1687	136	24	figure	figure	NOUN
easat-1687	136	25	3	3	NUM
easat-1687	136	26	.	.	PUNCT
easat-1687	136	27	geolocation	geolocation	NOUN
easat-1687	136	28	of	of	ADP
easat-1687	136	29	ipsa	ipsa	PROPN
easat-1687	136	30	publications	publication	NOUN
easat-1687	136	31	.	.	PUNCT
easat-1687	137	1	301	301	NUM
easat-1687	137	2	edelweiss	edelweiss	PROPN
easat-1687	137	3	applied	apply	VERB
easat-1687	137	4	science	science	NOUN
easat-1687	137	5	and	and	CCONJ
easat-1687	137	6	technology	technology	NOUN
easat-1687	137	7	issn	issn	PROPN
easat-1687	137	8	:	:	PUNCT
easat-1687	137	9	2576	2576	NUM
easat-1687	137	10	-	-	SYM
easat-1687	137	11	8484	8484	NUM
easat-1687	137	12	vol	vol	NOUN
easat-1687	137	13	.	.	PROPN
easat-1687	138	1	8	8	NUM
easat-1687	138	2	,	,	PUNCT
easat-1687	138	3	no	no	INTJ
easat-1687	138	4	.	.	NOUN
easat-1687	138	5	5	5	NUM
easat-1687	138	6	:	:	SYM
easat-1687	138	7	292	292	NUM
easat-1687	138	8	-	-	SYM
easat-1687	138	9	306	306	NUM
easat-1687	138	10	,	,	PUNCT
easat-1687	138	11	2024	2024	NUM
easat-1687	138	12	doi	doi	NOUN
easat-1687	138	13	:	:	PUNCT
easat-1687	138	14	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	138	15	©	©	PROPN
easat-1687	138	16	2024	2024	NUM
easat-1687	138	17	by	by	ADP
easat-1687	138	18	the	the	DET
easat-1687	138	19	authors	author	NOUN
easat-1687	138	20	;	;	PUNCT
easat-1687	139	1	licensee	licensee	PROPN
easat-1687	139	2	learning	learn	VERB
easat-1687	139	3	gate	gate	NOUN
easat-1687	139	4	figure	figure	NOUN
easat-1687	139	5	4	4	NUM
easat-1687	139	6	.	.	PUNCT
easat-1687	139	7	viewing	view	VERB
easat-1687	139	8	density	density	NOUN
easat-1687	139	9	by	by	ADP
easat-1687	139	10	author	author	NOUN
easat-1687	139	11	.	.	PUNCT
easat-1687	140	1	one	one	NUM
easat-1687	140	2	of	of	ADP
easat-1687	140	3	the	the	DET
easat-1687	140	4	most	most	ADV
easat-1687	140	5	influential	influential	ADJ
easat-1687	140	6	authors	author	NOUN
easat-1687	140	7	in	in	ADP
easat-1687	140	8	this	this	DET
easat-1687	140	9	area	area	NOUN
easat-1687	140	10	is	be	AUX
easat-1687	140	11	christiaens	christiaen	NOUN
easat-1687	140	12	,	,	PUNCT
easat-1687	140	13	with	with	ADP
easat-1687	140	14	landmark	landmark	NOUN
easat-1687	140	15	publications	publication	NOUN
easat-1687	140	16	in	in	ADP
easat-1687	140	17	2010	2010	NUM
easat-1687	140	18	and	and	CCONJ
easat-1687	140	19	2015	2015	NUM
easat-1687	140	20	.	.	PUNCT
easat-1687	141	1	his	his	PRON
easat-1687	141	2	work	work	NOUN
easat-1687	141	3	is	be	AUX
easat-1687	141	4	frequently	frequently	ADV
easat-1687	141	5	cited	cite	VERB
easat-1687	141	6	,	,	PUNCT
easat-1687	141	7	indicating	indicate	VERB
easat-1687	141	8	that	that	SCONJ
easat-1687	141	9	it	it	PRON
easat-1687	141	10	is	be	AUX
easat-1687	141	11	of	of	ADP
easat-1687	141	12	central	central	ADJ
easat-1687	141	13	importance	importance	NOUN
easat-1687	141	14	in	in	ADP
easat-1687	141	15	the	the	DET
easat-1687	141	16	debate	debate	NOUN
easat-1687	141	17	on	on	ADP
easat-1687	141	18	ipsas	ipsa	NOUN
easat-1687	141	19	and	and	CCONJ
easat-1687	141	20	its	its	PRON
easat-1687	141	21	implementation	implementation	NOUN
easat-1687	141	22	.	.	PUNCT
easat-1687	142	1	similarly	similarly	ADV
easat-1687	142	2	,	,	PUNCT
easat-1687	142	3	oulasvirta	oulasvirta	PROPN
easat-1687	142	4	(	(	PUNCT
easat-1687	142	5	2014	2014	NUM
easat-1687	142	6	)	)	PUNCT
easat-1687	142	7	and	and	CCONJ
easat-1687	142	8	bergmann	bergmann	PROPN
easat-1687	142	9	(	(	PUNCT
easat-1687	142	10	2017	2017	NUM
easat-1687	142	11	)	)	PUNCT
easat-1687	142	12	are	be	AUX
easat-1687	142	13	key	key	ADJ
easat-1687	142	14	authors	author	NOUN
easat-1687	142	15	whose	whose	DET
easat-1687	142	16	research	research	NOUN
easat-1687	142	17	has	have	AUX
easat-1687	142	18	also	also	ADV
easat-1687	142	19	contributed	contribute	VERB
easat-1687	142	20	significantly	significantly	ADV
easat-1687	142	21	to	to	ADP
easat-1687	142	22	the	the	DET
easat-1687	142	23	understanding	understanding	NOUN
easat-1687	142	24	of	of	ADP
easat-1687	142	25	public	public	ADJ
easat-1687	142	26	accounting	accounting	NOUN
easat-1687	142	27	reforms	reform	NOUN
easat-1687	142	28	and	and	CCONJ
easat-1687	142	29	ipsas	ipsa	NOUN
easat-1687	142	30	.	.	PUNCT
easat-1687	143	1	their	their	PRON
easat-1687	143	2	high	high	ADJ
easat-1687	143	3	citation	citation	NOUN
easat-1687	143	4	frequency	frequency	NOUN
easat-1687	143	5	demonstrates	demonstrate	VERB
easat-1687	143	6	their	their	PRON
easat-1687	143	7	crucial	crucial	ADJ
easat-1687	143	8	role	role	NOUN
easat-1687	143	9	in	in	ADP
easat-1687	143	10	the	the	DET
easat-1687	143	11	existing	exist	VERB
easat-1687	143	12	literature	literature	NOUN
easat-1687	143	13	.	.	PUNCT
easat-1687	144	1	the	the	DET
easat-1687	144	2	graph	graph	NOUN
easat-1687	144	3	also	also	ADV
easat-1687	144	4	shows	show	VERB
easat-1687	144	5	distinct	distinct	ADJ
easat-1687	144	6	clusters	cluster	NOUN
easat-1687	144	7	of	of	ADP
easat-1687	144	8	authors	author	NOUN
easat-1687	144	9	who	who	PRON
easat-1687	144	10	often	often	ADV
easat-1687	144	11	collaborate	collaborate	VERB
easat-1687	144	12	or	or	CCONJ
easat-1687	144	13	cite	cite	VERB
easat-1687	144	14	each	each	DET
easat-1687	144	15	other	other	ADJ
easat-1687	144	16	,	,	PUNCT
easat-1687	144	17	suggesting	suggest	VERB
easat-1687	144	18	specific	specific	ADJ
easat-1687	144	19	sub	sub	NOUN
easat-1687	144	20	-	-	NOUN
easat-1687	144	21	themes	theme	NOUN
easat-1687	144	22	or	or	CCONJ
easat-1687	144	23	common	common	ADJ
easat-1687	144	24	methodological	methodological	ADJ
easat-1687	144	25	approaches	approach	NOUN
easat-1687	144	26	.	.	PUNCT
easat-1687	145	1	the	the	DET
easat-1687	145	2	central	central	ADJ
easat-1687	145	3	cluster	cluster	NOUN
easat-1687	145	4	,	,	PUNCT
easat-1687	145	5	dominated	dominate	VERB
easat-1687	145	6	by	by	ADP
easat-1687	145	7	authors	author	NOUN
easat-1687	145	8	such	such	ADJ
easat-1687	145	9	as	as	ADP
easat-1687	145	10	christiaens	christiaen	NOUN
easat-1687	145	11	,	,	PUNCT
easat-1687	145	12	oulasvirta	oulasvirta	NOUN
easat-1687	145	13	,	,	PUNCT
easat-1687	145	14	and	and	CCONJ
easat-1687	145	15	bergmann	bergmann	PROPN
easat-1687	145	16	,	,	PUNCT
easat-1687	145	17	probably	probably	ADV
easat-1687	145	18	represents	represent	VERB
easat-1687	145	19	the	the	DET
easat-1687	145	20	core	core	NOUN
easat-1687	145	21	of	of	ADP
easat-1687	145	22	research	research	NOUN
easat-1687	145	23	on	on	ADP
easat-1687	145	24	ipsas	ipsa	NOUN
easat-1687	145	25	,	,	PUNCT
easat-1687	145	26	addressing	address	VERB
easat-1687	145	27	fundamental	fundamental	ADJ
easat-1687	145	28	aspects	aspect	NOUN
easat-1687	145	29	of	of	ADP
easat-1687	145	30	their	their	PRON
easat-1687	145	31	adoption	adoption	NOUN
easat-1687	145	32	and	and	CCONJ
easat-1687	145	33	impact	impact	NOUN
easat-1687	145	34	.	.	PUNCT
easat-1687	146	1	other	other	ADJ
easat-1687	146	2	,	,	PUNCT
easat-1687	146	3	more	more	ADJ
easat-1687	146	4	peripheral	peripheral	ADJ
easat-1687	146	5	clusters	cluster	NOUN
easat-1687	146	6	include	include	VERB
easat-1687	146	7	authors	author	NOUN
easat-1687	146	8	such	such	ADJ
easat-1687	146	9	as	as	ADP
easat-1687	146	10	bakre	bakre	NOUN
easat-1687	146	11	(	(	PUNCT
easat-1687	146	12	2017	2017	NUM
easat-1687	146	13	)	)	PUNCT
easat-1687	146	14	and	and	CCONJ
easat-1687	146	15	adhikari	adhikari	PROPN
easat-1687	146	16	(	(	PUNCT
easat-1687	146	17	2010	2010	NUM
easat-1687	146	18	,	,	PUNCT
easat-1687	146	19	2017	2017	NUM
easat-1687	146	20	)	)	PUNCT
easat-1687	146	21	,	,	PUNCT
easat-1687	146	22	who	who	PRON
easat-1687	146	23	may	may	AUX
easat-1687	146	24	focus	focus	VERB
easat-1687	146	25	on	on	ADP
easat-1687	146	26	specific	specific	ADJ
easat-1687	146	27	case	case	NOUN
easat-1687	146	28	studies	study	NOUN
easat-1687	146	29	or	or	CCONJ
easat-1687	146	30	particular	particular	ADJ
easat-1687	146	31	contexts	context	NOUN
easat-1687	146	32	of	of	ADP
easat-1687	146	33	ipsas	ipsas	ADJ
easat-1687	146	34	implementation	implementation	NOUN
easat-1687	146	35	.	.	PUNCT
easat-1687	147	1	in	in	ADP
easat-1687	147	2	terms	term	NOUN
easat-1687	147	3	of	of	ADP
easat-1687	147	4	temporal	temporal	ADJ
easat-1687	147	5	evolution	evolution	NOUN
easat-1687	147	6	,	,	PUNCT
easat-1687	147	7	the	the	DET
easat-1687	147	8	graph	graph	NOUN
easat-1687	147	9	indicates	indicate	VERB
easat-1687	147	10	that	that	SCONJ
easat-1687	147	11	ipsas	ipsas	PROPN
easat-1687	147	12	research	research	NOUN
easat-1687	147	13	is	be	AUX
easat-1687	147	14	dynamic	dynamic	ADJ
easat-1687	147	15	and	and	CCONJ
easat-1687	147	16	continues	continue	VERB
easat-1687	147	17	to	to	PART
easat-1687	147	18	evolve	evolve	VERB
easat-1687	147	19	.	.	PUNCT
easat-1687	148	1	recent	recent	ADJ
easat-1687	148	2	publications	publication	NOUN
easat-1687	148	3	,	,	PUNCT
easat-1687	148	4	such	such	ADJ
easat-1687	148	5	as	as	ADP
easat-1687	148	6	those	those	PRON
easat-1687	148	7	by	by	ADP
easat-1687	148	8	adam	adam	PROPN
easat-1687	148	9	(	(	PUNCT
easat-1687	148	10	2020	2020	NUM
easat-1687	148	11	)	)	PUNCT
easat-1687	148	12	and	and	CCONJ
easat-1687	148	13	bekiaris	bekiaris	PROPN
easat-1687	148	14	(	(	PUNCT
easat-1687	148	15	2023	2023	NUM
easat-1687	148	16	)	)	PUNCT
easat-1687	148	17	,	,	PUNCT
easat-1687	148	18	show	show	VERB
easat-1687	148	19	that	that	SCONJ
easat-1687	148	20	researchers	researcher	NOUN
easat-1687	148	21	continue	continue	VERB
easat-1687	148	22	to	to	PART
easat-1687	148	23	explore	explore	VERB
easat-1687	148	24	new	new	ADJ
easat-1687	148	25	challenges	challenge	NOUN
easat-1687	148	26	and	and	CCONJ
easat-1687	148	27	contexts	context	NOUN
easat-1687	148	28	for	for	ADP
easat-1687	148	29	ipsas	ipsas	ADJ
easat-1687	148	30	implementation	implementation	NOUN
easat-1687	148	31	.	.	PUNCT
easat-1687	149	1	this	this	DET
easat-1687	149	2	continuity	continuity	NOUN
easat-1687	149	3	in	in	ADP
easat-1687	149	4	publications	publication	NOUN
easat-1687	149	5	suggests	suggest	VERB
easat-1687	149	6	that	that	SCONJ
easat-1687	149	7	the	the	DET
easat-1687	149	8	topic	topic	NOUN
easat-1687	149	9	remains	remain	VERB
easat-1687	149	10	relevant	relevant	ADJ
easat-1687	149	11	and	and	CCONJ
easat-1687	149	12	that	that	SCONJ
easat-1687	149	13	there	there	PRON
easat-1687	149	14	is	be	VERB
easat-1687	149	15	continued	continue	VERB
easat-1687	149	16	interest	interest	NOUN
easat-1687	149	17	in	in	ADP
easat-1687	149	18	issues	issue	NOUN
easat-1687	149	19	of	of	ADP
easat-1687	149	20	transparency	transparency	NOUN
easat-1687	149	21	and	and	CCONJ
easat-1687	149	22	accountability	accountability	NOUN
easat-1687	149	23	in	in	ADP
easat-1687	149	24	public	public	ADJ
easat-1687	149	25	accounting	accounting	NOUN
easat-1687	149	26	.	.	PUNCT
easat-1687	150	1	finally	finally	ADV
easat-1687	150	2	,	,	PUNCT
easat-1687	150	3	analysis	analysis	NOUN
easat-1687	150	4	of	of	ADP
easat-1687	150	5	the	the	DET
easat-1687	150	6	hot	hot	ADJ
easat-1687	150	7	spots	spot	NOUN
easat-1687	150	8	and	and	CCONJ
easat-1687	150	9	areas	area	NOUN
easat-1687	150	10	of	of	ADP
easat-1687	150	11	lower	low	ADJ
easat-1687	150	12	density	density	NOUN
easat-1687	150	13	in	in	ADP
easat-1687	150	14	the	the	DET
easat-1687	150	15	graph	graph	NOUN
easat-1687	150	16	helps	help	VERB
easat-1687	150	17	to	to	PART
easat-1687	150	18	identify	identify	VERB
easat-1687	150	19	emerging	emerge	VERB
easat-1687	150	20	themes	theme	NOUN
easat-1687	150	21	and	and	CCONJ
easat-1687	150	22	gaps	gap	NOUN
easat-1687	150	23	in	in	ADP
easat-1687	150	24	current	current	ADJ
easat-1687	150	25	research	research	NOUN
easat-1687	150	26	.	.	PUNCT
easat-1687	151	1	areas	area	NOUN
easat-1687	151	2	with	with	ADP
easat-1687	151	3	a	a	DET
easat-1687	151	4	high	high	ADJ
easat-1687	151	5	density	density	NOUN
easat-1687	151	6	of	of	ADP
easat-1687	151	7	colour	colour	NOUN
easat-1687	151	8	indicate	indicate	VERB
easat-1687	151	9	widely	widely	ADV
easat-1687	151	10	explored	explore	VERB
easat-1687	151	11	topics	topic	NOUN
easat-1687	151	12	,	,	PUNCT
easat-1687	151	13	while	while	SCONJ
easat-1687	151	14	less	less	ADV
easat-1687	151	15	dense	dense	ADJ
easat-1687	151	16	areas	area	NOUN
easat-1687	151	17	may	may	AUX
easat-1687	151	18	represent	represent	VERB
easat-1687	151	19	opportunities	opportunity	NOUN
easat-1687	151	20	for	for	ADP
easat-1687	151	21	future	future	ADJ
easat-1687	151	22	research	research	NOUN
easat-1687	151	23	.	.	PUNCT
easat-1687	152	1	this	this	PRON
easat-1687	152	2	could	could	AUX
easat-1687	152	3	include	include	VERB
easat-1687	152	4	studies	study	NOUN
easat-1687	152	5	302	302	NUM
easat-1687	152	6	edelweiss	edelweiss	PROPN
easat-1687	152	7	applied	apply	VERB
easat-1687	152	8	science	science	NOUN
easat-1687	152	9	and	and	CCONJ
easat-1687	152	10	technology	technology	NOUN
easat-1687	152	11	issn	issn	PROPN
easat-1687	152	12	:	:	PUNCT
easat-1687	152	13	2576	2576	NUM
easat-1687	152	14	-	-	SYM
easat-1687	152	15	8484	8484	NUM
easat-1687	152	16	vol	vol	NOUN
easat-1687	152	17	.	.	PROPN
easat-1687	152	18	8	8	NUM
easat-1687	152	19	,	,	PUNCT
easat-1687	152	20	no	no	INTJ
easat-1687	152	21	.	.	NOUN
easat-1687	152	22	5	5	NUM
easat-1687	152	23	:	:	SYM
easat-1687	152	24	292	292	NUM
easat-1687	152	25	-	-	SYM
easat-1687	152	26	306	306	NUM
easat-1687	152	27	,	,	PUNCT
easat-1687	152	28	2024	2024	NUM
easat-1687	152	29	doi	doi	NOUN
easat-1687	152	30	:	:	PUNCT
easat-1687	152	31	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	152	32	©	©	PROPN
easat-1687	152	33	2024	2024	NUM
easat-1687	152	34	by	by	ADP
easat-1687	152	35	the	the	DET
easat-1687	152	36	authors	author	NOUN
easat-1687	152	37	;	;	PUNCT
easat-1687	152	38	licensee	licensee	PROPN
easat-1687	152	39	learning	learn	VERB
easat-1687	152	40	gate	gate	NOUN
easat-1687	152	41	on	on	ADP
easat-1687	152	42	the	the	DET
easat-1687	152	43	specific	specific	ADJ
easat-1687	152	44	impacts	impact	NOUN
easat-1687	152	45	of	of	ADP
easat-1687	152	46	ipsas	ipsa	NOUN
easat-1687	152	47	in	in	ADP
easat-1687	152	48	different	different	ADJ
easat-1687	152	49	cultural	cultural	ADJ
easat-1687	152	50	or	or	CCONJ
easat-1687	152	51	economic	economic	ADJ
easat-1687	152	52	contexts	context	NOUN
easat-1687	152	53	,	,	PUNCT
easat-1687	152	54	or	or	CCONJ
easat-1687	152	55	more	more	ADJ
easat-1687	152	56	in	in	ADP
easat-1687	152	57	-	-	PUNCT
easat-1687	152	58	depth	depth	NOUN
easat-1687	152	59	analyses	analysis	NOUN
easat-1687	152	60	of	of	ADP
easat-1687	152	61	the	the	DET
easat-1687	152	62	technical	technical	ADJ
easat-1687	152	63	challenges	challenge	NOUN
easat-1687	152	64	and	and	CCONJ
easat-1687	152	65	costs	cost	NOUN
easat-1687	152	66	associated	associate	VERB
easat-1687	152	67	with	with	ADP
easat-1687	152	68	their	their	PRON
easat-1687	152	69	implementation	implementation	NOUN
easat-1687	152	70	.	.	PUNCT
easat-1687	153	1	figure	figure	NOUN
easat-1687	153	2	5	5	NUM
easat-1687	153	3	.	.	PUNCT
easat-1687	154	1	occurrence	occurrence	NOUN
easat-1687	154	2	by	by	ADP
easat-1687	154	3	main	main	ADJ
easat-1687	154	4	themes	theme	NOUN
easat-1687	154	5	and	and	CCONJ
easat-1687	154	6	keywords	keyword	NOUN
easat-1687	154	7	.	.	PUNCT
easat-1687	155	1	this	this	DET
easat-1687	155	2	visualization	visualization	NOUN
easat-1687	155	3	of	of	ADP
easat-1687	155	4	occurrence	occurrence	NOUN
easat-1687	155	5	by	by	ADP
easat-1687	155	6	keywords	keyword	NOUN
easat-1687	155	7	reveals	reveal	VERB
easat-1687	155	8	a	a	DET
easat-1687	155	9	complex	complex	ADJ
easat-1687	155	10	and	and	CCONJ
easat-1687	155	11	interconnected	interconnected	ADJ
easat-1687	155	12	structure	structure	NOUN
easat-1687	155	13	of	of	ADP
easat-1687	155	14	ipsas	ipsas	PROPN
easat-1687	155	15	research	research	NOUN
easat-1687	155	16	.	.	PUNCT
easat-1687	156	1	central	central	ADJ
easat-1687	156	2	themes	theme	NOUN
easat-1687	156	3	such	such	ADJ
easat-1687	156	4	as	as	ADP
easat-1687	156	5	ipsas	ipsa	NOUN
easat-1687	156	6	,	,	PUNCT
easat-1687	156	7	public	public	ADJ
easat-1687	156	8	sector	sector	NOUN
easat-1687	156	9	accounting	accounting	NOUN
easat-1687	156	10	,	,	PUNCT
easat-1687	156	11	and	and	CCONJ
easat-1687	156	12	accrual	accrual	ADJ
easat-1687	156	13	accounting	accounting	NOUN
easat-1687	156	14	show	show	VERB
easat-1687	156	15	the	the	DET
easat-1687	156	16	importance	importance	NOUN
easat-1687	156	17	of	of	ADP
easat-1687	156	18	these	these	DET
easat-1687	156	19	concepts	concept	NOUN
easat-1687	156	20	in	in	ADP
easat-1687	156	21	the	the	DET
easat-1687	156	22	field	field	NOUN
easat-1687	156	23	.	.	PUNCT
easat-1687	157	1	the	the	DET
easat-1687	157	2	different	different	ADJ
easat-1687	157	3	clusters	cluster	NOUN
easat-1687	157	4	and	and	CCONJ
easat-1687	157	5	networks	network	NOUN
easat-1687	157	6	of	of	ADP
easat-1687	157	7	concepts	concept	NOUN
easat-1687	157	8	highlight	highlight	VERB
easat-1687	157	9	the	the	DET
easat-1687	157	10	diversity	diversity	NOUN
easat-1687	157	11	of	of	ADP
easat-1687	157	12	research	research	NOUN
easat-1687	157	13	,	,	PUNCT
easat-1687	157	14	ranging	range	VERB
easat-1687	157	15	from	from	ADP
easat-1687	157	16	technical	technical	ADJ
easat-1687	157	17	and	and	CCONJ
easat-1687	157	18	theoretical	theoretical	ADJ
easat-1687	157	19	aspects	aspect	NOUN
easat-1687	157	20	to	to	ADP
easat-1687	157	21	regional	regional	ADJ
easat-1687	157	22	case	case	NOUN
easat-1687	157	23	studies	study	NOUN
easat-1687	157	24	.	.	PUNCT
easat-1687	158	1	we	we	PRON
easat-1687	158	2	present	present	VERB
easat-1687	158	3	the	the	DET
easat-1687	158	4	main	main	ADJ
easat-1687	158	5	themes	theme	NOUN
easat-1687	158	6	and	and	CCONJ
easat-1687	158	7	their	their	PRON
easat-1687	158	8	interconnections	interconnection	NOUN
easat-1687	158	9	as	as	ADV
easat-1687	158	10	well	well	ADV
easat-1687	158	11	as	as	ADP
easat-1687	158	12	the	the	DET
easat-1687	158	13	clusters	cluster	NOUN
easat-1687	158	14	,	,	PUNCT
easat-1687	158	15	i.e.	i.e.	X
easat-1687	158	16	the	the	DET
easat-1687	158	17	specific	specific	ADJ
easat-1687	158	18	subthemes	subtheme	NOUN
easat-1687	158	19	.	.	PUNCT
easat-1687	159	1	5.4	5.4	NUM
easat-1687	159	2	.	.	PUNCT
easat-1687	160	1	central	central	ADJ
easat-1687	160	2	themes	theme	NOUN
easat-1687	160	3	the	the	DET
easat-1687	160	4	network	network	NOUN
easat-1687	160	5	visualisation	visualisation	NOUN
easat-1687	160	6	shows	show	VERB
easat-1687	160	7	a	a	DET
easat-1687	160	8	number	number	NOUN
easat-1687	160	9	of	of	ADP
easat-1687	160	10	key	key	ADJ
easat-1687	160	11	terms	term	NOUN
easat-1687	160	12	in	in	ADP
easat-1687	160	13	the	the	DET
easat-1687	160	14	centre	centre	NOUN
easat-1687	160	15	,	,	PUNCT
easat-1687	160	16	indicating	indicate	VERB
easat-1687	160	17	the	the	DET
easat-1687	160	18	most	most	ADV
easat-1687	160	19	frequently	frequently	ADV
easat-1687	160	20	discussed	discuss	VERB
easat-1687	160	21	and	and	CCONJ
easat-1687	160	22	influential	influential	ADJ
easat-1687	160	23	themes	theme	NOUN
easat-1687	160	24	in	in	ADP
easat-1687	160	25	the	the	DET
easat-1687	160	26	ipsas	ipsas	PROPN
easat-1687	160	27	literature	literature	PROPN
easat-1687	160	28	.	.	PUNCT
easat-1687	161	1	•	•	NOUN
easat-1687	161	2	ipsas	ipsa	NOUN
easat-1687	161	3	:	:	PUNCT
easat-1687	161	4	at	at	ADP
easat-1687	161	5	the	the	DET
easat-1687	161	6	centre	centre	NOUN
easat-1687	161	7	of	of	ADP
easat-1687	161	8	the	the	DET
easat-1687	161	9	chart	chart	NOUN
easat-1687	161	10	,	,	PUNCT
easat-1687	161	11	this	this	DET
easat-1687	161	12	term	term	NOUN
easat-1687	161	13	is	be	AUX
easat-1687	161	14	directly	directly	ADV
easat-1687	161	15	connected	connect	VERB
easat-1687	161	16	to	to	ADP
easat-1687	161	17	several	several	ADJ
easat-1687	161	18	other	other	ADJ
easat-1687	161	19	concepts	concept	NOUN
easat-1687	161	20	,	,	PUNCT
easat-1687	161	21	underlining	underline	VERB
easat-1687	161	22	its	its	PRON
easat-1687	161	23	central	central	ADJ
easat-1687	161	24	role	role	NOUN
easat-1687	161	25	in	in	ADP
easat-1687	161	26	public	public	ADJ
easat-1687	161	27	accounting	accounting	NOUN
easat-1687	161	28	discussions	discussion	NOUN
easat-1687	161	29	.	.	PUNCT
easat-1687	162	1	•	•	NUM
easat-1687	162	2	public	public	ADJ
easat-1687	162	3	sector	sector	NOUN
easat-1687	162	4	accounting	accounting	NOUN
easat-1687	162	5	:	:	PUNCT
easat-1687	162	6	strongly	strongly	ADV
easat-1687	162	7	linked	link	VERB
easat-1687	162	8	to	to	ADP
easat-1687	162	9	ipsas	ipsa	NOUN
easat-1687	162	10	,	,	PUNCT
easat-1687	162	11	this	this	DET
easat-1687	162	12	theme	theme	NOUN
easat-1687	162	13	explores	explore	VERB
easat-1687	162	14	how	how	SCONJ
easat-1687	162	15	accounting	accounting	NOUN
easat-1687	162	16	standards	standard	NOUN
easat-1687	162	17	are	be	AUX
easat-1687	162	18	applied	apply	VERB
easat-1687	162	19	in	in	ADP
easat-1687	162	20	the	the	DET
easat-1687	162	21	public	public	ADJ
easat-1687	162	22	sector	sector	NOUN
easat-1687	162	23	.	.	PUNCT
easat-1687	163	1	•	•	NUM
easat-1687	163	2	accrual	accrual	ADJ
easat-1687	163	3	accounting	accounting	NOUN
easat-1687	163	4	:	:	PUNCT
easat-1687	163	5	also	also	ADV
easat-1687	163	6	central	central	ADJ
easat-1687	163	7	,	,	PUNCT
easat-1687	163	8	this	this	DET
easat-1687	163	9	term	term	NOUN
easat-1687	163	10	is	be	AUX
easat-1687	163	11	crucial	crucial	ADJ
easat-1687	163	12	because	because	SCONJ
easat-1687	163	13	ipsas	ipsa	NOUN
easat-1687	163	14	are	be	AUX
easat-1687	163	15	based	base	VERB
easat-1687	163	16	on	on	ADP
easat-1687	163	17	accrual	accrual	ADJ
easat-1687	163	18	accounting	accounting	NOUN
easat-1687	163	19	,	,	PUNCT
easat-1687	163	20	which	which	PRON
easat-1687	163	21	improves	improve	VERB
easat-1687	163	22	the	the	DET
easat-1687	163	23	transparency	transparency	NOUN
easat-1687	163	24	and	and	CCONJ
easat-1687	163	25	accuracy	accuracy	NOUN
easat-1687	163	26	of	of	ADP
easat-1687	163	27	financial	financial	ADJ
easat-1687	163	28	reporting	reporting	NOUN
easat-1687	163	29	.	.	PUNCT
easat-1687	164	1	5.5	5.5	X
easat-1687	164	2	.	.	PUNCT
easat-1687	164	3	concept	concept	NOUN
easat-1687	164	4	networks	network	VERB
easat-1687	164	5	the	the	DET
easat-1687	164	6	lines	line	NOUN
easat-1687	164	7	linking	link	VERB
easat-1687	164	8	the	the	DET
easat-1687	164	9	terms	term	NOUN
easat-1687	164	10	show	show	VERB
easat-1687	164	11	the	the	DET
easat-1687	164	12	interconnections	interconnection	NOUN
easat-1687	164	13	between	between	ADP
easat-1687	164	14	different	different	ADJ
easat-1687	164	15	concepts	concept	NOUN
easat-1687	164	16	and	and	CCONJ
easat-1687	164	17	themes	theme	NOUN
easat-1687	164	18	,	,	PUNCT
easat-1687	164	19	indicating	indicate	VERB
easat-1687	164	20	how	how	SCONJ
easat-1687	164	21	ideas	idea	NOUN
easat-1687	164	22	intersect	intersect	ADJ
easat-1687	164	23	and	and	CCONJ
easat-1687	164	24	reinforce	reinforce	VERB
easat-1687	164	25	each	each	DET
easat-1687	164	26	other	other	ADJ
easat-1687	164	27	.	.	PUNCT
easat-1687	165	1	303	303	NUM
easat-1687	165	2	edelweiss	edelweiss	PROPN
easat-1687	165	3	applied	apply	VERB
easat-1687	165	4	science	science	NOUN
easat-1687	165	5	and	and	CCONJ
easat-1687	165	6	technology	technology	NOUN
easat-1687	165	7	issn	issn	PROPN
easat-1687	165	8	:	:	PUNCT
easat-1687	165	9	2576	2576	NUM
easat-1687	165	10	-	-	SYM
easat-1687	165	11	8484	8484	NUM
easat-1687	165	12	vol	vol	NOUN
easat-1687	165	13	.	.	PROPN
easat-1687	165	14	8	8	NUM
easat-1687	165	15	,	,	PUNCT
easat-1687	165	16	no	no	INTJ
easat-1687	165	17	.	.	NOUN
easat-1687	165	18	5	5	NUM
easat-1687	165	19	:	:	SYM
easat-1687	165	20	292	292	NUM
easat-1687	165	21	-	-	SYM
easat-1687	165	22	306	306	NUM
easat-1687	165	23	,	,	PUNCT
easat-1687	165	24	2024	2024	NUM
easat-1687	165	25	doi	doi	NOUN
easat-1687	165	26	:	:	PUNCT
easat-1687	165	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	165	28	©	©	PROPN
easat-1687	165	29	2024	2024	NUM
easat-1687	165	30	by	by	ADP
easat-1687	165	31	the	the	DET
easat-1687	165	32	authors	author	NOUN
easat-1687	165	33	;	;	PUNCT
easat-1687	165	34	licensee	licensee	PROPN
easat-1687	165	35	learning	learning	NOUN
easat-1687	165	36	gate	gate	VERB
easat-1687	165	37	•	•	NOUN
easat-1687	165	38	financial	financial	ADJ
easat-1687	165	39	reporting	reporting	NOUN
easat-1687	165	40	and	and	CCONJ
easat-1687	165	41	accountability	accountability	NOUN
easat-1687	165	42	:	:	PUNCT
easat-1687	165	43	these	these	DET
easat-1687	165	44	terms	term	NOUN
easat-1687	165	45	are	be	AUX
easat-1687	165	46	linked	link	VERB
easat-1687	165	47	to	to	ADP
easat-1687	165	48	ipsas	ipsa	NOUN
easat-1687	165	49	,	,	PUNCT
easat-1687	165	50	indicating	indicate	VERB
easat-1687	165	51	that	that	SCONJ
easat-1687	165	52	the	the	DET
easat-1687	165	53	standards	standard	NOUN
easat-1687	165	54	are	be	AUX
easat-1687	165	55	often	often	ADV
easat-1687	165	56	discussed	discuss	VERB
easat-1687	165	57	in	in	ADP
easat-1687	165	58	relation	relation	NOUN
easat-1687	165	59	to	to	ADP
easat-1687	165	60	improving	improve	VERB
easat-1687	165	61	financial	financial	ADJ
easat-1687	165	62	reporting	reporting	NOUN
easat-1687	165	63	and	and	CCONJ
easat-1687	165	64	accountability	accountability	NOUN
easat-1687	165	65	in	in	ADP
easat-1687	165	66	the	the	DET
easat-1687	165	67	public	public	ADJ
easat-1687	165	68	sector	sector	NOUN
easat-1687	165	69	.	.	PUNCT
easat-1687	166	1	•	•	NUM
easat-1687	166	2	institutional	institutional	ADJ
easat-1687	166	3	theory	theory	NOUN
easat-1687	166	4	and	and	CCONJ
easat-1687	166	5	public	public	ADJ
easat-1687	166	6	administration	administration	NOUN
easat-1687	166	7	:	:	PUNCT
easat-1687	166	8	these	these	DET
easat-1687	166	9	concepts	concept	NOUN
easat-1687	166	10	are	be	AUX
easat-1687	166	11	connected	connect	VERB
easat-1687	166	12	to	to	ADP
easat-1687	166	13	ipsas	ipsas	PROPN
easat-1687	166	14	adoption	adoption	NOUN
easat-1687	166	15	,	,	PUNCT
easat-1687	166	16	suggesting	suggest	VERB
easat-1687	166	17	that	that	SCONJ
easat-1687	166	18	the	the	DET
easat-1687	166	19	adoption	adoption	NOUN
easat-1687	166	20	of	of	ADP
easat-1687	166	21	standards	standard	NOUN
easat-1687	166	22	is	be	AUX
easat-1687	166	23	often	often	ADV
easat-1687	166	24	studied	study	VERB
easat-1687	166	25	from	from	ADP
easat-1687	166	26	an	an	DET
easat-1687	166	27	institutional	institutional	ADJ
easat-1687	166	28	and	and	CCONJ
easat-1687	166	29	public	public	ADJ
easat-1687	166	30	management	management	NOUN
easat-1687	166	31	theoretical	theoretical	PROPN
easat-1687	166	32	perspective	perspective	NOUN
easat-1687	166	33	el	el	PROPN
easat-1687	166	34	kezazy	kezazy	PROPN
easat-1687	166	35	&	&	CCONJ
easat-1687	166	36	hilmi	hilmi	PROPN
easat-1687	166	37	(	(	PUNCT
easat-1687	166	38	2024	2024	NUM
easat-1687	166	39	)	)	PUNCT
easat-1687	166	40	.	.	PUNCT
easat-1687	167	1	5.6	5.6	NUM
easat-1687	167	2	.	.	PUNCT
easat-1687	168	1	thematic	thematic	ADJ
easat-1687	168	2	clusters	cluster	NOUN
easat-1687	168	3	the	the	DET
easat-1687	168	4	graph	graph	NOUN
easat-1687	168	5	shows	show	VERB
easat-1687	168	6	several	several	ADJ
easat-1687	168	7	clusters	cluster	NOUN
easat-1687	168	8	of	of	ADP
easat-1687	168	9	concepts	concept	NOUN
easat-1687	168	10	coloured	colour	VERB
easat-1687	168	11	differently	differently	ADV
easat-1687	168	12	,	,	PUNCT
easat-1687	168	13	representing	represent	VERB
easat-1687	168	14	sub	sub	NOUN
easat-1687	168	15	-	-	NOUN
easat-1687	168	16	themes	theme	NOUN
easat-1687	168	17	or	or	CCONJ
easat-1687	168	18	specific	specific	ADJ
easat-1687	168	19	areas	area	NOUN
easat-1687	168	20	of	of	ADP
easat-1687	168	21	research	research	NOUN
easat-1687	168	22	.	.	PUNCT
easat-1687	169	1	•	•	NUM
easat-1687	169	2	red	red	ADJ
easat-1687	169	3	cluster	cluster	NOUN
easat-1687	169	4	(	(	PUNCT
easat-1687	169	5	ipsas	ipsa	NOUN
easat-1687	169	6	,	,	PUNCT
easat-1687	169	7	public	public	ADJ
easat-1687	169	8	sector	sector	NOUN
easat-1687	169	9	,	,	PUNCT
easat-1687	169	10	financial	financial	ADJ
easat-1687	169	11	reporting	reporting	NOUN
easat-1687	169	12	):	):	PUNCT
easat-1687	169	13	this	this	DET
easat-1687	169	14	central	central	ADJ
easat-1687	169	15	cluster	cluster	NOUN
easat-1687	169	16	brings	bring	VERB
easat-1687	169	17	together	together	ADV
easat-1687	169	18	fundamental	fundamental	ADJ
easat-1687	169	19	concepts	concept	NOUN
easat-1687	169	20	on	on	ADP
easat-1687	169	21	accounting	accounting	NOUN
easat-1687	169	22	standards	standard	NOUN
easat-1687	169	23	and	and	CCONJ
easat-1687	169	24	their	their	PRON
easat-1687	169	25	application	application	NOUN
easat-1687	169	26	in	in	ADP
easat-1687	169	27	the	the	DET
easat-1687	169	28	public	public	ADJ
easat-1687	169	29	sector	sector	NOUN
easat-1687	169	30	.	.	PUNCT
easat-1687	170	1	•	•	NUM
easat-1687	170	2	green	green	ADJ
easat-1687	170	3	cluster	cluster	NOUN
easat-1687	170	4	(	(	PUNCT
easat-1687	170	5	accrual	accrual	ADJ
easat-1687	170	6	accounting	accounting	NOUN
easat-1687	170	7	,	,	PUNCT
easat-1687	170	8	governmental	governmental	ADJ
easat-1687	170	9	accounting	accounting	NOUN
easat-1687	170	10	,	,	PUNCT
easat-1687	170	11	harmonization	harmonization	NOUN
easat-1687	170	12	):	):	PUNCT
easat-1687	170	13	this	this	DET
easat-1687	170	14	cluster	cluster	NOUN
easat-1687	170	15	focuses	focus	VERB
easat-1687	170	16	on	on	ADP
easat-1687	170	17	specific	specific	ADJ
easat-1687	170	18	accounting	accounting	NOUN
easat-1687	170	19	techniques	technique	NOUN
easat-1687	170	20	and	and	CCONJ
easat-1687	170	21	the	the	DET
easat-1687	170	22	international	international	ADJ
easat-1687	170	23	standardisation	standardisation	NOUN
easat-1687	170	24	of	of	ADP
easat-1687	170	25	accounting	accounting	NOUN
easat-1687	170	26	practices	practice	NOUN
easat-1687	170	27	.	.	PUNCT
easat-1687	171	1	•	•	NUM
easat-1687	171	2	cluster	cluster	NOUN
easat-1687	171	3	bleu	bleu	NOUN
easat-1687	171	4	(	(	PUNCT
easat-1687	171	5	government	government	NOUN
easat-1687	171	6	,	,	PUNCT
easat-1687	171	7	latin	latin	PROPN
easat-1687	171	8	america	america	PROPN
easat-1687	171	9	,	,	PUNCT
easat-1687	171	10	european	european	PROPN
easat-1687	171	11	union	union	PROPN
easat-1687	171	12	):	):	PUNCT
easat-1687	171	13	provides	provide	VERB
easat-1687	171	14	regional	regional	ADJ
easat-1687	171	15	case	case	NOUN
easat-1687	171	16	studies	study	NOUN
easat-1687	171	17	and	and	CCONJ
easat-1687	171	18	comparative	comparative	ADJ
easat-1687	171	19	analyses	analysis	NOUN
easat-1687	171	20	of	of	ADP
easat-1687	171	21	ipsas	ipsas	ADJ
easat-1687	171	22	adoption	adoption	NOUN
easat-1687	171	23	in	in	ADP
easat-1687	171	24	different	different	ADJ
easat-1687	171	25	geographical	geographical	ADJ
easat-1687	171	26	contexts	contexts	NOUN
easat-1687	171	27	.	.	PUNCT
easat-1687	172	1	•	•	NUM
easat-1687	172	2	cluster	cluster	NOUN
easat-1687	172	3	orange	orange	NOUN
easat-1687	172	4	(	(	PUNCT
easat-1687	172	5	accounting	accounting	NOUN
easat-1687	172	6	standards	standard	NOUN
easat-1687	172	7	,	,	PUNCT
easat-1687	172	8	institutional	institutional	ADJ
easat-1687	172	9	theory	theory	NOUN
easat-1687	172	10	,	,	PUNCT
easat-1687	172	11	ipsas	ipsas	ADJ
easat-1687	172	12	adoption	adoption	NOUN
easat-1687	172	13	):	):	PUNCT
easat-1687	172	14	suggests	suggest	VERB
easat-1687	172	15	research	research	NOUN
easat-1687	172	16	into	into	ADP
easat-1687	172	17	the	the	DET
easat-1687	172	18	theoretical	theoretical	ADJ
easat-1687	172	19	and	and	CCONJ
easat-1687	172	20	normative	normative	ADJ
easat-1687	172	21	aspects	aspect	NOUN
easat-1687	172	22	of	of	ADP
easat-1687	172	23	ipsas	ipsa	NOUN
easat-1687	172	24	adoption	adoption	NOUN
easat-1687	172	25	.	.	PUNCT
easat-1687	173	1	5.7	5.7	NUM
easat-1687	173	2	.	.	PUNCT
easat-1687	173	3	implications	implication	NOUN
easat-1687	173	4	for	for	ADP
easat-1687	173	5	future	future	ADJ
easat-1687	173	6	research	research	NOUN
easat-1687	173	7	analysis	analysis	NOUN
easat-1687	173	8	of	of	ADP
easat-1687	173	9	the	the	DET
easat-1687	173	10	themes	theme	NOUN
easat-1687	173	11	and	and	CCONJ
easat-1687	173	12	their	their	PRON
easat-1687	173	13	interconnections	interconnection	NOUN
easat-1687	173	14	offers	offer	VERB
easat-1687	173	15	valuable	valuable	ADJ
easat-1687	173	16	insights	insight	NOUN
easat-1687	173	17	into	into	ADP
easat-1687	173	18	the	the	DET
easat-1687	173	19	current	current	ADJ
easat-1687	173	20	state	state	NOUN
easat-1687	173	21	of	of	ADP
easat-1687	173	22	research	research	NOUN
easat-1687	173	23	and	and	CCONJ
easat-1687	173	24	possible	possible	ADJ
easat-1687	173	25	future	future	ADJ
easat-1687	173	26	directions	direction	NOUN
easat-1687	173	27	.	.	PUNCT
easat-1687	174	1	•	•	NUM
easat-1687	174	2	practice	practice	NOUN
easat-1687	174	3	integration	integration	NOUN
easat-1687	174	4	:	:	PUNCT
easat-1687	174	5	the	the	DET
easat-1687	174	6	connections	connection	NOUN
easat-1687	174	7	between	between	ADP
easat-1687	174	8	accrual	accrual	ADJ
easat-1687	174	9	accounting	accounting	NOUN
easat-1687	174	10	and	and	CCONJ
easat-1687	174	11	public	public	ADJ
easat-1687	174	12	sector	sector	NOUN
easat-1687	174	13	accounting	accounting	NOUN
easat-1687	174	14	show	show	VERB
easat-1687	174	15	the	the	DET
easat-1687	174	16	importance	importance	NOUN
easat-1687	174	17	of	of	ADP
easat-1687	174	18	integrating	integrate	VERB
easat-1687	174	19	accrual	accrual	ADJ
easat-1687	174	20	accounting	accounting	NOUN
easat-1687	174	21	practices	practice	NOUN
easat-1687	174	22	in	in	ADP
easat-1687	174	23	the	the	DET
easat-1687	174	24	public	public	ADJ
easat-1687	174	25	sector	sector	NOUN
easat-1687	174	26	to	to	PART
easat-1687	174	27	improve	improve	VERB
easat-1687	174	28	transparency	transparency	NOUN
easat-1687	174	29	and	and	CCONJ
easat-1687	174	30	accountability	accountability	NOUN
easat-1687	174	31	.	.	PUNCT
easat-1687	175	1	•	•	NUM
easat-1687	175	2	adoption	adoption	NOUN
easat-1687	175	3	and	and	CCONJ
easat-1687	175	4	implementation	implementation	NOUN
easat-1687	175	5	:	:	PUNCT
easat-1687	175	6	links	link	NOUN
easat-1687	175	7	to	to	ADP
easat-1687	175	8	institutional	institutional	ADJ
easat-1687	175	9	theory	theory	NOUN
easat-1687	175	10	and	and	CCONJ
easat-1687	175	11	ipsas	ipsas	ADJ
easat-1687	175	12	adoption	adoption	NOUN
easat-1687	175	13	highlights	highlight	NOUN
easat-1687	175	14	that	that	SCONJ
easat-1687	175	15	researchers	researcher	NOUN
easat-1687	175	16	are	be	AUX
easat-1687	175	17	interested	interested	ADJ
easat-1687	175	18	in	in	ADP
easat-1687	175	19	the	the	DET
easat-1687	175	20	institutional	institutional	ADJ
easat-1687	175	21	and	and	CCONJ
easat-1687	175	22	contextual	contextual	ADJ
easat-1687	175	23	factors	factor	NOUN
easat-1687	175	24	that	that	PRON
easat-1687	175	25	influence	influence	VERB
easat-1687	175	26	ipsas	ipsa	VERB
easat-1687	175	27	implementation	implementation	NOUN
easat-1687	175	28	.	.	PUNCT
easat-1687	176	1	•	•	NUM
easat-1687	176	2	regional	regional	ADJ
easat-1687	176	3	comparisons	comparison	NOUN
easat-1687	176	4	:	:	PUNCT
easat-1687	176	5	clusters	cluster	NOUN
easat-1687	176	6	involving	involve	VERB
easat-1687	176	7	specific	specific	ADJ
easat-1687	176	8	regions	region	NOUN
easat-1687	176	9	such	such	ADJ
easat-1687	176	10	as	as	ADP
easat-1687	176	11	latin	latin	PROPN
easat-1687	176	12	america	america	PROPN
easat-1687	176	13	and	and	CCONJ
easat-1687	176	14	the	the	DET
easat-1687	176	15	european	european	PROPN
easat-1687	176	16	union	union	PROPN
easat-1687	176	17	provide	provide	VERB
easat-1687	176	18	opportunities	opportunity	NOUN
easat-1687	176	19	for	for	ADP
easat-1687	176	20	comparative	comparative	ADJ
easat-1687	176	21	studies	study	NOUN
easat-1687	176	22	and	and	CCONJ
easat-1687	176	23	specific	specific	ADJ
easat-1687	176	24	case	case	NOUN
easat-1687	176	25	analyses	analysis	NOUN
easat-1687	176	26	.	.	PUNCT
easat-1687	177	1	6	6	X
easat-1687	177	2	.	.	X
easat-1687	177	3	discussions	discussion	NOUN
easat-1687	177	4	and	and	CCONJ
easat-1687	177	5	implications	implication	NOUN
easat-1687	177	6	the	the	DET
easat-1687	177	7	results	result	NOUN
easat-1687	177	8	of	of	ADP
easat-1687	177	9	ipsas	ipsa	NOUN
easat-1687	177	10	adoption	adoption	NOUN
easat-1687	177	11	show	show	VERB
easat-1687	177	12	that	that	SCONJ
easat-1687	177	13	these	these	DET
easat-1687	177	14	standards	standard	NOUN
easat-1687	177	15	influence	influence	VERB
easat-1687	177	16	various	various	ADJ
easat-1687	177	17	aspects	aspect	NOUN
easat-1687	177	18	of	of	ADP
easat-1687	177	19	public	public	ADJ
easat-1687	177	20	accounting	accounting	NOUN
easat-1687	177	21	and	and	CCONJ
easat-1687	177	22	financial	financial	ADJ
easat-1687	177	23	governance	governance	NOUN
easat-1687	177	24	.	.	PUNCT
easat-1687	178	1	one	one	NUM
easat-1687	178	2	of	of	ADP
easat-1687	178	3	the	the	DET
easat-1687	178	4	main	main	ADJ
easat-1687	178	5	benefits	benefit	NOUN
easat-1687	178	6	is	be	AUX
easat-1687	178	7	improved	improve	VERB
easat-1687	178	8	transparency	transparency	NOUN
easat-1687	178	9	and	and	CCONJ
easat-1687	178	10	accountability	accountability	NOUN
easat-1687	178	11	in	in	ADP
easat-1687	178	12	the	the	DET
easat-1687	178	13	management	management	NOUN
easat-1687	178	14	of	of	ADP
easat-1687	178	15	public	public	ADJ
easat-1687	178	16	funds	fund	NOUN
easat-1687	178	17	through	through	ADP
easat-1687	178	18	the	the	DET
easat-1687	178	19	standardisation	standardisation	NOUN
easat-1687	178	20	of	of	ADP
easat-1687	178	21	accounting	accounting	NOUN
easat-1687	178	22	practices	practice	NOUN
easat-1687	178	23	.	.	PUNCT
easat-1687	179	1	this	this	DET
easat-1687	179	2	standardisation	standardisation	NOUN
easat-1687	179	3	allows	allow	VERB
easat-1687	179	4	citizens	citizen	NOUN
easat-1687	179	5	,	,	PUNCT
easat-1687	179	6	regulators	regulator	NOUN
easat-1687	179	7	and	and	CCONJ
easat-1687	179	8	other	other	ADJ
easat-1687	179	9	stakeholders	stakeholder	NOUN
easat-1687	179	10	to	to	PART
easat-1687	179	11	better	well	ADV
easat-1687	179	12	understand	understand	VERB
easat-1687	179	13	how	how	SCONJ
easat-1687	179	14	public	public	ADJ
easat-1687	179	15	money	money	NOUN
easat-1687	179	16	is	be	AUX
easat-1687	179	17	used	use	VERB
easat-1687	179	18	and	and	CCONJ
easat-1687	179	19	managed	manage	VERB
easat-1687	179	20	.	.	PUNCT
easat-1687	180	1	by	by	ADP
easat-1687	180	2	facilitating	facilitate	VERB
easat-1687	180	3	comparisons	comparison	NOUN
easat-1687	180	4	between	between	ADP
easat-1687	180	5	different	different	ADJ
easat-1687	180	6	government	government	NOUN
easat-1687	180	7	entities	entity	NOUN
easat-1687	180	8	,	,	PUNCT
easat-1687	180	9	the	the	DET
easat-1687	180	10	adoption	adoption	NOUN
easat-1687	180	11	of	of	ADP
easat-1687	180	12	ipsas	ipsa	NOUN
easat-1687	180	13	makes	make	VERB
easat-1687	180	14	it	it	PRON
easat-1687	180	15	easier	easy	ADJ
easat-1687	180	16	for	for	SCONJ
easat-1687	180	17	investors	investor	NOUN
easat-1687	180	18	and	and	CCONJ
easat-1687	180	19	lenders	lender	NOUN
easat-1687	180	20	to	to	PART
easat-1687	180	21	assess	assess	VERB
easat-1687	180	22	financial	financial	ADJ
easat-1687	180	23	performance	performance	NOUN
easat-1687	180	24	.	.	PUNCT
easat-1687	181	1	this	this	DET
easat-1687	181	2	comparability	comparability	NOUN
easat-1687	181	3	is	be	AUX
easat-1687	181	4	crucial	crucial	ADJ
easat-1687	181	5	for	for	ADP
easat-1687	181	6	policymakers	policymaker	NOUN
easat-1687	181	7	and	and	CCONJ
easat-1687	181	8	managers	manager	NOUN
easat-1687	181	9	,	,	PUNCT
easat-1687	181	10	as	as	SCONJ
easat-1687	181	11	it	it	PRON
easat-1687	181	12	helps	help	VERB
easat-1687	181	13	them	they	PRON
easat-1687	181	14	to	to	PART
easat-1687	181	15	make	make	VERB
easat-1687	181	16	informed	informed	ADJ
easat-1687	181	17	decisions	decision	NOUN
easat-1687	181	18	about	about	ADP
easat-1687	181	19	budgetary	budgetary	ADJ
easat-1687	181	20	policy	policy	NOUN
easat-1687	181	21	and	and	CCONJ
easat-1687	181	22	resource	resource	NOUN
easat-1687	181	23	management	management	NOUN
easat-1687	181	24	.	.	PUNCT
easat-1687	182	1	consistent	consistent	ADJ
easat-1687	182	2	application	application	NOUN
easat-1687	182	3	of	of	ADP
easat-1687	182	4	ipsas	ipsa	NOUN
easat-1687	182	5	ensures	ensure	VERB
easat-1687	182	6	that	that	SCONJ
easat-1687	182	7	financial	financial	ADJ
easat-1687	182	8	statements	statement	NOUN
easat-1687	182	9	are	be	AUX
easat-1687	182	10	reliable	reliable	ADJ
easat-1687	182	11	,	,	PUNCT
easat-1687	182	12	comparable	comparable	ADJ
easat-1687	182	13	and	and	CCONJ
easat-1687	182	14	transparent	transparent	ADJ
easat-1687	182	15	,	,	PUNCT
easat-1687	182	16	improving	improve	VERB
easat-1687	182	17	the	the	DET
easat-1687	182	18	overall	overall	ADJ
easat-1687	182	19	credibility	credibility	NOUN
easat-1687	182	20	of	of	ADP
easat-1687	182	21	financial	financial	ADJ
easat-1687	182	22	reporting	reporting	NOUN
easat-1687	182	23	in	in	ADP
easat-1687	182	24	the	the	DET
easat-1687	182	25	public	public	ADJ
easat-1687	182	26	sector	sector	NOUN
easat-1687	182	27	.	.	PUNCT
easat-1687	183	1	however	however	ADV
easat-1687	183	2	,	,	PUNCT
easat-1687	183	3	adopting	adopt	VERB
easat-1687	183	4	ipsas	ipsa	NOUN
easat-1687	183	5	can	can	AUX
easat-1687	183	6	be	be	AUX
easat-1687	183	7	a	a	DET
easat-1687	183	8	complex	complex	ADJ
easat-1687	183	9	and	and	CCONJ
easat-1687	183	10	costly	costly	ADJ
easat-1687	183	11	process	process	NOUN
easat-1687	183	12	.	.	PUNCT
easat-1687	184	1	institutions	institution	NOUN
easat-1687	184	2	need	need	VERB
easat-1687	184	3	to	to	PART
easat-1687	184	4	invest	invest	VERB
easat-1687	184	5	in	in	ADP
easat-1687	184	6	staff	staff	NOUN
easat-1687	184	7	training	training	NOUN
easat-1687	184	8	,	,	PUNCT
easat-1687	184	9	update	update	VERB
easat-1687	184	10	their	their	PRON
easat-1687	184	11	financial	financial	ADJ
easat-1687	184	12	reporting	reporting	NOUN
easat-1687	184	13	systems	system	NOUN
easat-1687	184	14	and	and	CCONJ
easat-1687	184	15	overcome	overcome	VERB
easat-1687	184	16	cultural	cultural	ADJ
easat-1687	184	17	and	and	CCONJ
easat-1687	184	18	organisational	organisational	ADJ
easat-1687	184	19	barriers	barrier	NOUN
easat-1687	184	20	to	to	PART
easat-1687	184	21	ensure	ensure	VERB
easat-1687	184	22	effective	effective	ADJ
easat-1687	184	23	implementation	implementation	NOUN
easat-1687	184	24	.	.	PUNCT
easat-1687	185	1	these	these	DET
easat-1687	185	2	challenges	challenge	NOUN
easat-1687	185	3	can	can	AUX
easat-1687	185	4	be	be	AUX
easat-1687	185	5	considerable	considerable	ADJ
easat-1687	185	6	,	,	PUNCT
easat-1687	185	7	requiring	require	VERB
easat-1687	185	8	a	a	DET
easat-1687	185	9	dedicated	dedicated	ADJ
easat-1687	185	10	commitment	commitment	NOUN
easat-1687	185	11	to	to	PART
easat-1687	185	12	change	change	VERB
easat-1687	185	13	management	management	NOUN
easat-1687	185	14	and	and	CCONJ
easat-1687	185	15	capacity	capacity	NOUN
easat-1687	185	16	building	building	PROPN
easat-1687	185	17	el	el	PROPN
easat-1687	185	18	kezazy	kezazy	PROPN
easat-1687	185	19	&	&	CCONJ
easat-1687	185	20	al	al	PROPN
easat-1687	185	21	(	(	PUNCT
easat-1687	185	22	2024	2024	NUM
easat-1687	185	23	)	)	PUNCT
easat-1687	185	24	.	.	PUNCT
easat-1687	186	1	304	304	NUM
easat-1687	186	2	edelweiss	edelweiss	PROPN
easat-1687	186	3	applied	apply	VERB
easat-1687	186	4	science	science	NOUN
easat-1687	186	5	and	and	CCONJ
easat-1687	186	6	technology	technology	NOUN
easat-1687	186	7	issn	issn	PROPN
easat-1687	186	8	:	:	PUNCT
easat-1687	186	9	2576	2576	NUM
easat-1687	186	10	-	-	SYM
easat-1687	186	11	8484	8484	NUM
easat-1687	186	12	vol	vol	NOUN
easat-1687	186	13	.	.	PROPN
easat-1687	186	14	8	8	NUM
easat-1687	186	15	,	,	PUNCT
easat-1687	186	16	no	no	INTJ
easat-1687	186	17	.	.	NOUN
easat-1687	186	18	5	5	NUM
easat-1687	186	19	:	:	SYM
easat-1687	186	20	292	292	NUM
easat-1687	186	21	-	-	SYM
easat-1687	186	22	306	306	NUM
easat-1687	186	23	,	,	PUNCT
easat-1687	186	24	2024	2024	NUM
easat-1687	186	25	doi	doi	NOUN
easat-1687	186	26	:	:	PUNCT
easat-1687	186	27	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	186	28	©	©	PROPN
easat-1687	186	29	2024	2024	NUM
easat-1687	186	30	by	by	ADP
easat-1687	186	31	the	the	DET
easat-1687	186	32	authors	author	NOUN
easat-1687	186	33	;	;	PUNCT
easat-1687	186	34	licensee	licensee	PROPN
easat-1687	186	35	learning	learning	NOUN
easat-1687	186	36	gate	gate	NOUN
easat-1687	186	37	furthermore	furthermore	ADV
easat-1687	186	38	,	,	PUNCT
easat-1687	186	39	the	the	DET
easat-1687	186	40	adoption	adoption	NOUN
easat-1687	186	41	of	of	ADP
easat-1687	186	42	ipsas	ipsa	NOUN
easat-1687	186	43	can	can	AUX
easat-1687	186	44	have	have	VERB
easat-1687	186	45	a	a	DET
easat-1687	186	46	significant	significant	ADJ
easat-1687	186	47	impact	impact	NOUN
easat-1687	186	48	on	on	ADP
easat-1687	186	49	the	the	DET
easat-1687	186	50	internal	internal	ADJ
easat-1687	186	51	control	control	NOUN
easat-1687	186	52	systems	system	NOUN
easat-1687	186	53	and	and	CCONJ
easat-1687	186	54	risk	risk	NOUN
easat-1687	186	55	management	management	NOUN
easat-1687	186	56	frameworks	framework	NOUN
easat-1687	186	57	of	of	ADP
easat-1687	186	58	public	public	ADJ
easat-1687	186	59	institutions	institution	NOUN
easat-1687	186	60	.	.	PUNCT
easat-1687	187	1	by	by	ADP
easat-1687	187	2	standardising	standardise	VERB
easat-1687	187	3	accounting	accounting	NOUN
easat-1687	187	4	practices	practice	NOUN
easat-1687	187	5	,	,	PUNCT
easat-1687	187	6	ipsas	ipsa	NOUN
easat-1687	187	7	can	can	AUX
easat-1687	187	8	strengthen	strengthen	VERB
easat-1687	187	9	financial	financial	ADJ
easat-1687	187	10	governance	governance	NOUN
easat-1687	187	11	and	and	CCONJ
easat-1687	187	12	help	help	VERB
easat-1687	187	13	to	to	PART
easat-1687	187	14	identify	identify	VERB
easat-1687	187	15	and	and	CCONJ
easat-1687	187	16	mitigate	mitigate	VERB
easat-1687	187	17	potential	potential	ADJ
easat-1687	187	18	risks	risk	NOUN
easat-1687	187	19	associated	associate	VERB
easat-1687	187	20	with	with	ADP
easat-1687	187	21	the	the	DET
easat-1687	187	22	management	management	NOUN
easat-1687	187	23	of	of	ADP
easat-1687	187	24	public	public	ADJ
easat-1687	187	25	funds	fund	NOUN
easat-1687	187	26	.	.	PUNCT
easat-1687	188	1	this	this	PRON
easat-1687	188	2	can	can	AUX
easat-1687	188	3	lead	lead	VERB
easat-1687	188	4	to	to	ADP
easat-1687	188	5	more	more	ADV
easat-1687	188	6	rigorous	rigorous	ADJ
easat-1687	188	7	financial	financial	ADJ
easat-1687	188	8	oversight	oversight	NOUN
easat-1687	188	9	and	and	CCONJ
easat-1687	188	10	better	well	ADJ
easat-1687	188	11	protection	protection	NOUN
easat-1687	188	12	of	of	ADP
easat-1687	188	13	public	public	ADJ
easat-1687	188	14	resources	resource	NOUN
easat-1687	188	15	.	.	PUNCT
easat-1687	189	1	the	the	DET
easat-1687	189	2	discussions	discussion	NOUN
easat-1687	189	3	and	and	CCONJ
easat-1687	189	4	implications	implication	NOUN
easat-1687	189	5	surrounding	surround	VERB
easat-1687	189	6	ipsas	ipsa	NOUN
easat-1687	189	7	underline	underline	VERB
easat-1687	189	8	the	the	DET
easat-1687	189	9	importance	importance	NOUN
easat-1687	189	10	of	of	ADP
easat-1687	189	11	transparency	transparency	NOUN
easat-1687	189	12	,	,	PUNCT
easat-1687	189	13	comparability	comparability	NOUN
easat-1687	189	14	and	and	CCONJ
easat-1687	189	15	financial	financial	ADJ
easat-1687	189	16	governance	governance	NOUN
easat-1687	189	17	in	in	ADP
easat-1687	189	18	the	the	DET
easat-1687	189	19	public	public	ADJ
easat-1687	189	20	sector	sector	NOUN
easat-1687	189	21	.	.	PUNCT
easat-1687	190	1	while	while	SCONJ
easat-1687	190	2	their	their	PRON
easat-1687	190	3	adoption	adoption	NOUN
easat-1687	190	4	may	may	AUX
easat-1687	190	5	present	present	VERB
easat-1687	190	6	challenges	challenge	NOUN
easat-1687	190	7	,	,	PUNCT
easat-1687	190	8	the	the	DET
easat-1687	190	9	potential	potential	ADJ
easat-1687	190	10	benefits	benefit	NOUN
easat-1687	190	11	in	in	ADP
easat-1687	190	12	terms	term	NOUN
easat-1687	190	13	of	of	ADP
easat-1687	190	14	effective	effective	ADJ
easat-1687	190	15	financial	financial	ADJ
easat-1687	190	16	management	management	NOUN
easat-1687	190	17	and	and	CCONJ
easat-1687	190	18	increased	increase	VERB
easat-1687	190	19	accountability	accountability	NOUN
easat-1687	190	20	are	be	AUX
easat-1687	190	21	well	well	ADV
easat-1687	190	22	worth	worth	ADJ
easat-1687	190	23	the	the	DET
easat-1687	190	24	effort	effort	NOUN
easat-1687	190	25	.	.	PUNCT
easat-1687	191	1	implementing	implement	VERB
easat-1687	191	2	these	these	DET
easat-1687	191	3	standards	standard	NOUN
easat-1687	191	4	supports	support	VERB
easat-1687	191	5	better	well	ADJ
easat-1687	191	6	decision	decision	NOUN
easat-1687	191	7	-	-	PUNCT
easat-1687	191	8	making	making	NOUN
easat-1687	191	9	,	,	PUNCT
easat-1687	191	10	builds	build	VERB
easat-1687	191	11	confidence	confidence	NOUN
easat-1687	191	12	in	in	ADP
easat-1687	191	13	public	public	ADJ
easat-1687	191	14	financial	financial	ADJ
easat-1687	191	15	management	management	NOUN
easat-1687	191	16	hilmi	hilmi	PROPN
easat-1687	191	17	(	(	PUNCT
easat-1687	191	18	2024	2024	NUM
easat-1687	191	19	)	)	PUNCT
easat-1687	191	20	and	and	CCONJ
easat-1687	191	21	ultimately	ultimately	ADV
easat-1687	191	22	contributes	contribute	VERB
easat-1687	191	23	to	to	ADP
easat-1687	191	24	improved	improve	VERB
easat-1687	191	25	public	public	ADJ
easat-1687	191	26	sector	sector	NOUN
easat-1687	191	27	performance	performance	NOUN
easat-1687	191	28	.	.	PUNCT
easat-1687	192	1	6.1	6.1	NUM
easat-1687	192	2	.	.	PUNCT
easat-1687	192	3	key	key	ADJ
easat-1687	192	4	points	point	NOUN
easat-1687	192	5	for	for	ADP
easat-1687	192	6	future	future	ADJ
easat-1687	192	7	research	research	NOUN
easat-1687	192	8	•	•	NOUN
easat-1687	192	9	impact	impact	NOUN
easat-1687	192	10	on	on	ADP
easat-1687	192	11	transparency	transparency	NOUN
easat-1687	192	12	and	and	CCONJ
easat-1687	192	13	accountability	accountability	NOUN
easat-1687	192	14	:	:	PUNCT
easat-1687	193	1	o	o	X
easat-1687	193	2	how	how	SCONJ
easat-1687	193	3	does	do	AUX
easat-1687	193	4	the	the	DET
easat-1687	193	5	adoption	adoption	NOUN
easat-1687	193	6	of	of	ADP
easat-1687	193	7	ipsas	ipsa	NOUN
easat-1687	193	8	improve	improve	VERB
easat-1687	193	9	the	the	DET
easat-1687	193	10	transparency	transparency	NOUN
easat-1687	193	11	of	of	ADP
easat-1687	193	12	financial	financial	ADJ
easat-1687	193	13	reporting	reporting	NOUN
easat-1687	193	14	?	?	PUNCT
easat-1687	194	1	o	o	X
easat-1687	194	2	in	in	ADP
easat-1687	194	3	what	what	DET
easat-1687	194	4	ways	way	NOUN
easat-1687	194	5	does	do	AUX
easat-1687	194	6	increased	increase	VERB
easat-1687	194	7	responsibility	responsibility	NOUN
easat-1687	194	8	benefit	benefit	VERB
easat-1687	194	9	the	the	DET
easat-1687	194	10	various	various	ADJ
easat-1687	194	11	stakeholders	stakeholder	NOUN
easat-1687	194	12	?	?	PUNCT
easat-1687	195	1	•	•	NUM
easat-1687	195	2	comparability	comparability	NOUN
easat-1687	195	3	and	and	CCONJ
easat-1687	195	4	performance	performance	NOUN
easat-1687	195	5	evaluation	evaluation	NOUN
easat-1687	195	6	:	:	PUNCT
easat-1687	196	1	o	o	X
easat-1687	196	2	how	how	SCONJ
easat-1687	196	3	can	can	AUX
easat-1687	196	4	the	the	DET
easat-1687	196	5	standardisation	standardisation	NOUN
easat-1687	196	6	of	of	ADP
easat-1687	196	7	accounting	accounting	NOUN
easat-1687	196	8	practices	practice	NOUN
easat-1687	196	9	facilitate	facilitate	VERB
easat-1687	196	10	better	well	ADJ
easat-1687	196	11	performance	performance	NOUN
easat-1687	196	12	comparisons	comparison	NOUN
easat-1687	196	13	between	between	ADP
easat-1687	196	14	government	government	NOUN
easat-1687	196	15	entities	entity	NOUN
easat-1687	196	16	?	?	PUNCT
easat-1687	197	1	o	o	X
easat-1687	197	2	what	what	PRON
easat-1687	197	3	are	be	AUX
easat-1687	197	4	the	the	DET
easat-1687	197	5	implications	implication	NOUN
easat-1687	197	6	for	for	ADP
easat-1687	197	7	investors	investor	NOUN
easat-1687	197	8	and	and	CCONJ
easat-1687	197	9	lenders	lender	NOUN
easat-1687	197	10	in	in	ADP
easat-1687	197	11	terms	term	NOUN
easat-1687	197	12	of	of	ADP
easat-1687	197	13	assessing	assess	VERB
easat-1687	197	14	financial	financial	ADJ
easat-1687	197	15	health	health	NOUN
easat-1687	197	16	?	?	PUNCT
easat-1687	198	1	•	•	NUM
easat-1687	198	2	adoption	adoption	NOUN
easat-1687	198	3	challenges	challenge	VERB
easat-1687	198	4	:	:	PUNCT
easat-1687	198	5	o	o	X
easat-1687	198	6	what	what	PRON
easat-1687	198	7	are	be	AUX
easat-1687	198	8	the	the	DET
easat-1687	198	9	main	main	ADJ
easat-1687	198	10	obstacles	obstacle	NOUN
easat-1687	198	11	encountered	encounter	VERB
easat-1687	198	12	by	by	ADP
easat-1687	198	13	institutions	institution	NOUN
easat-1687	198	14	when	when	SCONJ
easat-1687	198	15	adopting	adopt	VERB
easat-1687	198	16	ipsas	ipsa	NOUN
easat-1687	198	17	?	?	PUNCT
easat-1687	199	1	o	o	X
easat-1687	199	2	how	how	SCONJ
easat-1687	199	3	can	can	AUX
easat-1687	199	4	these	these	DET
easat-1687	199	5	challenges	challenge	NOUN
easat-1687	199	6	be	be	AUX
easat-1687	199	7	effectively	effectively	ADV
easat-1687	199	8	met	meet	VERB
easat-1687	199	9	through	through	ADP
easat-1687	199	10	training	training	NOUN
easat-1687	199	11	and	and	CCONJ
easat-1687	199	12	systems	system	NOUN
easat-1687	199	13	upgrades	upgrade	NOUN
easat-1687	199	14	?	?	PUNCT
easat-1687	200	1	•	•	ADJ
easat-1687	200	2	internal	internal	ADJ
easat-1687	200	3	control	control	NOUN
easat-1687	200	4	and	and	CCONJ
easat-1687	200	5	risk	risk	NOUN
easat-1687	200	6	management	management	NOUN
easat-1687	200	7	:	:	PUNCT
easat-1687	200	8	o	o	X
easat-1687	200	9	how	how	SCONJ
easat-1687	200	10	do	do	AUX
easat-1687	200	11	ipsas	ipsa	NOUN
easat-1687	200	12	strengthen	strengthen	VERB
easat-1687	200	13	internal	internal	ADJ
easat-1687	200	14	control	control	NOUN
easat-1687	200	15	systems	system	NOUN
easat-1687	200	16	within	within	ADP
easat-1687	200	17	public	public	ADJ
easat-1687	200	18	institutions	institution	NOUN
easat-1687	200	19	?	?	PUNCT
easat-1687	201	1	o	o	X
easat-1687	201	2	what	what	PRON
easat-1687	201	3	are	be	AUX
easat-1687	201	4	the	the	DET
easat-1687	201	5	potential	potential	ADJ
easat-1687	201	6	risks	risk	NOUN
easat-1687	201	7	that	that	PRON
easat-1687	201	8	can	can	AUX
easat-1687	201	9	be	be	AUX
easat-1687	201	10	mitigated	mitigate	VERB
easat-1687	201	11	by	by	ADP
easat-1687	201	12	standardised	standardised	ADJ
easat-1687	201	13	accounting	accounting	NOUN
easat-1687	201	14	practices	practice	NOUN
easat-1687	201	15	?	?	PUNCT
easat-1687	202	1	•	•	NUM
easat-1687	202	2	wider	wide	ADJ
easat-1687	202	3	implications	implication	NOUN
easat-1687	202	4	for	for	ADP
easat-1687	202	5	financial	financial	ADJ
easat-1687	202	6	governance	governance	NOUN
easat-1687	202	7	:	:	PUNCT
easat-1687	203	1	o	o	X
easat-1687	203	2	what	what	PRON
easat-1687	203	3	are	be	AUX
easat-1687	203	4	the	the	DET
easat-1687	203	5	long	long	ADJ
easat-1687	203	6	-	-	PUNCT
easat-1687	203	7	term	term	NOUN
easat-1687	203	8	benefits	benefit	NOUN
easat-1687	203	9	of	of	ADP
easat-1687	203	10	adopting	adopt	VERB
easat-1687	203	11	ipsas	ipsa	NOUN
easat-1687	203	12	for	for	ADP
easat-1687	203	13	public	public	ADJ
easat-1687	203	14	financial	financial	ADJ
easat-1687	203	15	governance	governance	NOUN
easat-1687	203	16	?	?	PUNCT
easat-1687	204	1	o	o	X
easat-1687	204	2	how	how	SCONJ
easat-1687	204	3	can	can	AUX
easat-1687	204	4	the	the	DET
easat-1687	204	5	public	public	ADJ
easat-1687	204	6	sector	sector	NOUN
easat-1687	204	7	take	take	VERB
easat-1687	204	8	advantage	advantage	NOUN
easat-1687	204	9	of	of	ADP
easat-1687	204	10	ipsas	ipsa	NOUN
easat-1687	204	11	to	to	PART
easat-1687	204	12	strengthen	strengthen	VERB
easat-1687	204	13	overall	overall	ADJ
easat-1687	204	14	financial	financial	ADJ
easat-1687	204	15	stability	stability	NOUN
easat-1687	204	16	and	and	CCONJ
easat-1687	204	17	confidence	confidence	NOUN
easat-1687	204	18	?	?	PUNCT
easat-1687	205	1	by	by	ADP
easat-1687	205	2	addressing	address	VERB
easat-1687	205	3	these	these	DET
easat-1687	205	4	points	point	NOUN
easat-1687	205	5	,	,	PUNCT
easat-1687	205	6	future	future	ADJ
easat-1687	205	7	discussions	discussion	NOUN
easat-1687	205	8	can	can	AUX
easat-1687	205	9	delve	delve	VERB
easat-1687	205	10	deeper	deeply	ADV
easat-1687	205	11	into	into	ADP
easat-1687	205	12	the	the	DET
easat-1687	205	13	practical	practical	ADJ
easat-1687	205	14	implications	implication	NOUN
easat-1687	205	15	of	of	ADP
easat-1687	205	16	adopting	adopt	VERB
easat-1687	205	17	ipsas	ipsa	NOUN
easat-1687	205	18	,	,	PUNCT
easat-1687	205	19	providing	provide	VERB
easat-1687	205	20	a	a	DET
easat-1687	205	21	comprehensive	comprehensive	ADJ
easat-1687	205	22	understanding	understanding	NOUN
easat-1687	205	23	of	of	ADP
easat-1687	205	24	the	the	DET
easat-1687	205	25	benefits	benefit	NOUN
easat-1687	205	26	and	and	CCONJ
easat-1687	205	27	challenges	challenge	NOUN
easat-1687	205	28	associated	associate	VERB
easat-1687	205	29	with	with	ADP
easat-1687	205	30	these	these	DET
easat-1687	205	31	international	international	ADJ
easat-1687	205	32	public	public	ADJ
easat-1687	205	33	sector	sector	NOUN
easat-1687	205	34	accounting	accounting	NOUN
easat-1687	205	35	standards	standard	NOUN
easat-1687	205	36	.	.	PUNCT
easat-1687	206	1	7	7	X
easat-1687	206	2	.	.	X
easat-1687	206	3	conclusion	conclusion	NOUN
easat-1687	206	4	the	the	DET
easat-1687	206	5	international	international	ADJ
easat-1687	206	6	public	public	ADJ
easat-1687	206	7	sector	sector	NOUN
easat-1687	206	8	accounting	accounting	NOUN
easat-1687	206	9	standards	standard	NOUN
easat-1687	206	10	(	(	PUNCT
easat-1687	206	11	ipsas	ipsa	NOUN
easat-1687	206	12	)	)	PUNCT
easat-1687	206	13	marked	mark	VERB
easat-1687	206	14	a	a	DET
easat-1687	206	15	major	major	ADJ
easat-1687	206	16	turning	turning	NOUN
easat-1687	206	17	point	point	NOUN
easat-1687	206	18	in	in	ADP
easat-1687	206	19	public	public	ADJ
easat-1687	206	20	management	management	NOUN
easat-1687	206	21	reforms	reform	NOUN
easat-1687	206	22	.	.	PUNCT
easat-1687	207	1	the	the	DET
easat-1687	207	2	country	country	NOUN
easat-1687	207	3	's	's	PART
easat-1687	207	4	commitment	commitment	NOUN
easat-1687	207	5	to	to	ADP
easat-1687	207	6	this	this	DET
easat-1687	207	7	process	process	NOUN
easat-1687	207	8	led	lead	VERB
easat-1687	207	9	to	to	ADP
easat-1687	207	10	the	the	DET
easat-1687	207	11	adoption	adoption	NOUN
easat-1687	207	12	of	of	ADP
easat-1687	207	13	ipsas	ipsa	NOUN
easat-1687	207	14	.	.	PUNCT
easat-1687	208	1	our	our	PRON
easat-1687	208	2	study	study	NOUN
easat-1687	208	3	aims	aim	VERB
easat-1687	208	4	to	to	PART
easat-1687	208	5	explore	explore	VERB
easat-1687	208	6	the	the	DET
easat-1687	208	7	impact	impact	NOUN
easat-1687	208	8	of	of	ADP
easat-1687	208	9	this	this	DET
easat-1687	208	10	adoption	adoption	NOUN
easat-1687	208	11	on	on	ADP
easat-1687	208	12	public	public	ADJ
easat-1687	208	13	accounting	accounting	NOUN
easat-1687	208	14	professionals	professional	NOUN
easat-1687	208	15	,	,	PUNCT
easat-1687	208	16	using	use	VERB
easat-1687	208	17	a	a	DET
easat-1687	208	18	quantitative	quantitative	ADJ
easat-1687	208	19	approach	approach	NOUN
easat-1687	208	20	that	that	PRON
easat-1687	208	21	has	have	AUX
easat-1687	208	22	revealed	reveal	VERB
easat-1687	208	23	significant	significant	ADJ
easat-1687	208	24	results	result	NOUN
easat-1687	208	25	regarding	regard	VERB
easat-1687	208	26	the	the	DET
easat-1687	208	27	influence	influence	NOUN
easat-1687	208	28	of	of	ADP
easat-1687	208	29	financial	financial	ADJ
easat-1687	208	30	information	information	NOUN
easat-1687	208	31	on	on	ADP
easat-1687	208	32	strategic	strategic	ADJ
easat-1687	208	33	decisions	decision	NOUN
easat-1687	208	34	.	.	PUNCT
easat-1687	209	1	future	future	ADJ
easat-1687	209	2	research	research	NOUN
easat-1687	209	3	should	should	AUX
easat-1687	209	4	focus	focus	VERB
easat-1687	209	5	on	on	ADP
easat-1687	209	6	the	the	DET
easat-1687	209	7	role	role	NOUN
easat-1687	209	8	of	of	ADP
easat-1687	209	9	ipsas	ipsa	NOUN
easat-1687	209	10	in	in	ADP
easat-1687	209	11	optimising	optimise	VERB
easat-1687	209	12	public	public	ADJ
easat-1687	209	13	spending	spending	NOUN
easat-1687	209	14	.	.	PUNCT
easat-1687	210	1	the	the	DET
easat-1687	210	2	public	public	ADJ
easat-1687	210	3	sector	sector	NOUN
easat-1687	210	4	requires	require	VERB
easat-1687	210	5	an	an	DET
easat-1687	210	6	adapted	adapted	ADJ
easat-1687	210	7	approach	approach	NOUN
easat-1687	210	8	,	,	PUNCT
easat-1687	210	9	distinguishing	distinguish	VERB
easat-1687	210	10	the	the	DET
easat-1687	210	11	net	net	ADJ
easat-1687	210	12	position	position	NOUN
easat-1687	210	13	from	from	ADP
easat-1687	210	14	the	the	DET
easat-1687	210	15	creation	creation	NOUN
easat-1687	210	16	of	of	ADP
easat-1687	210	17	wealth	wealth	NOUN
easat-1687	210	18	.	.	PUNCT
easat-1687	211	1	although	although	SCONJ
easat-1687	211	2	the	the	DET
easat-1687	211	3	financial	financial	ADJ
easat-1687	211	4	statements	statement	NOUN
easat-1687	211	5	(	(	PUNCT
easat-1687	211	6	the	the	DET
easat-1687	211	7	balance	balance	NOUN
easat-1687	211	8	sheet	sheet	NOUN
easat-1687	211	9	)	)	PUNCT
easat-1687	211	10	are	be	AUX
easat-1687	211	11	drawn	draw	VERB
easat-1687	211	12	up	up	ADP
easat-1687	211	13	in	in	ADP
easat-1687	211	14	accordance	accordance	NOUN
easat-1687	211	15	with	with	ADP
easat-1687	211	16	accrual	accrual	ADJ
easat-1687	211	17	accounting	accounting	NOUN
easat-1687	211	18	principles	principle	NOUN
easat-1687	211	19	,	,	PUNCT
easat-1687	211	20	aligned	align	VERB
easat-1687	211	21	with	with	ADP
easat-1687	211	22	ipsas	ipsa	NOUN
easat-1687	211	23	standards	standard	NOUN
easat-1687	211	24	inspired	inspire	VERB
easat-1687	211	25	by	by	ADP
easat-1687	211	26	ifrs	ifrs	NOUN
easat-1687	211	27	standards	standard	NOUN
easat-1687	211	28	in	in	ADP
easat-1687	211	29	the	the	DET
easat-1687	211	30	private	private	ADJ
easat-1687	211	31	sector	sector	NOUN
easat-1687	211	32	,	,	PUNCT
easat-1687	211	33	their	their	PRON
easat-1687	211	34	interpretation	interpretation	NOUN
easat-1687	211	35	differs	differ	VERB
easat-1687	211	36	from	from	ADP
easat-1687	211	37	that	that	PRON
easat-1687	211	38	of	of	ADP
easat-1687	211	39	companies	company	NOUN
easat-1687	211	40	.	.	PUNCT
easat-1687	212	1	this	this	DET
easat-1687	212	2	literature	literature	NOUN
easat-1687	212	3	review	review	NOUN
easat-1687	212	4	is	be	AUX
easat-1687	212	5	a	a	DET
easat-1687	212	6	starting	starting	NOUN
easat-1687	212	7	point	point	NOUN
easat-1687	212	8	for	for	ADP
easat-1687	212	9	addressing	address	VERB
easat-1687	212	10	a	a	DET
easat-1687	212	11	topic	topic	NOUN
easat-1687	212	12	that	that	PRON
easat-1687	212	13	has	have	AUX
easat-1687	212	14	attracted	attract	VERB
easat-1687	212	15	the	the	DET
easat-1687	212	16	interest	interest	NOUN
easat-1687	212	17	of	of	ADP
easat-1687	212	18	researchers	researcher	NOUN
easat-1687	212	19	and	and	CCONJ
easat-1687	212	20	authors	author	NOUN
easat-1687	212	21	around	around	ADP
easat-1687	212	22	the	the	DET
easat-1687	212	23	world	world	NOUN
easat-1687	212	24	,	,	PUNCT
easat-1687	212	25	and	and	CCONJ
easat-1687	212	26	whose	whose	DET
easat-1687	212	27	importance	importance	NOUN
easat-1687	212	28	has	have	AUX
easat-1687	212	29	given	give	VERB
easat-1687	212	30	rise	rise	NOUN
easat-1687	212	31	to	to	ADP
easat-1687	212	32	a	a	DET
easat-1687	212	33	varied	varied	ADJ
easat-1687	212	34	literature	literature	NOUN
easat-1687	212	35	,	,	PUNCT
easat-1687	212	36	despite	despite	SCONJ
easat-1687	212	37	the	the	DET
easat-1687	212	38	lack	lack	NOUN
easat-1687	212	39	of	of	ADP
easat-1687	212	40	studies	study	NOUN
easat-1687	212	41	that	that	PRON
easat-1687	212	42	have	have	AUX
easat-1687	212	43	focused	focus	VERB
easat-1687	212	44	on	on	ADP
easat-1687	212	45	understanding	understand	VERB
easat-1687	212	46	the	the	DET
easat-1687	212	47	reasons	reason	NOUN
easat-1687	212	48	for	for	ADP
easat-1687	212	49	adopting	adopt	VERB
easat-1687	212	50	these	these	DET
easat-1687	212	51	305	305	NUM
easat-1687	212	52	edelweiss	edelweiss	PROPN
easat-1687	212	53	applied	apply	VERB
easat-1687	212	54	science	science	NOUN
easat-1687	212	55	and	and	CCONJ
easat-1687	212	56	technology	technology	NOUN
easat-1687	212	57	issn	issn	PROPN
easat-1687	212	58	:	:	PUNCT
easat-1687	212	59	2576	2576	NUM
easat-1687	212	60	-	-	SYM
easat-1687	212	61	8484	8484	NUM
easat-1687	212	62	vol	vol	NOUN
easat-1687	212	63	.	.	PROPN
easat-1687	212	64	8	8	NUM
easat-1687	212	65	,	,	PUNCT
easat-1687	212	66	no	no	INTJ
easat-1687	212	67	.	.	NOUN
easat-1687	212	68	5	5	NUM
easat-1687	212	69	:	:	SYM
easat-1687	212	70	292	292	NUM
easat-1687	212	71	-	-	SYM
easat-1687	212	72	306	306	NUM
easat-1687	212	73	,	,	PUNCT
easat-1687	212	74	2024	2024	NUM
easat-1687	212	75	doi	doi	NOUN
easat-1687	212	76	:	:	PUNCT
easat-1687	212	77	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	212	78	©	©	PROPN
easat-1687	212	79	2024	2024	NUM
easat-1687	212	80	by	by	ADP
easat-1687	212	81	the	the	DET
easat-1687	212	82	authors	author	NOUN
easat-1687	212	83	;	;	PUNCT
easat-1687	212	84	licensee	licensee	PROPN
easat-1687	212	85	learning	learning	NOUN
easat-1687	212	86	gate	gate	PROPN
easat-1687	212	87	international	international	ADJ
easat-1687	212	88	public	public	ADJ
easat-1687	212	89	sector	sector	NOUN
easat-1687	212	90	accounting	accounting	NOUN
easat-1687	212	91	standards	standard	NOUN
easat-1687	212	92	(	(	PUNCT
easat-1687	212	93	ipsas	ipsa	NOUN
easat-1687	212	94	)	)	PUNCT
easat-1687	212	95	in	in	ADP
easat-1687	212	96	the	the	DET
easat-1687	212	97	moroccan	moroccan	ADJ
easat-1687	212	98	context	context	NOUN
easat-1687	212	99	and	and	CCONJ
easat-1687	212	100	analysing	analyse	VERB
easat-1687	212	101	their	their	PRON
easat-1687	212	102	impact	impact	NOUN
easat-1687	212	103	on	on	ADP
easat-1687	212	104	the	the	DET
easat-1687	212	105	quality	quality	NOUN
easat-1687	212	106	of	of	ADP
easat-1687	212	107	financial	financial	ADJ
easat-1687	212	108	reporting	reporting	NOUN
easat-1687	212	109	.	.	PUNCT
easat-1687	213	1	this	this	DET
easat-1687	213	2	work	work	NOUN
easat-1687	213	3	may	may	AUX
easat-1687	213	4	therefore	therefore	ADV
easat-1687	213	5	prove	prove	VERB
easat-1687	213	6	to	to	PART
easat-1687	213	7	be	be	AUX
easat-1687	213	8	a	a	DET
easat-1687	213	9	first	first	ADJ
easat-1687	213	10	step	step	NOUN
easat-1687	213	11	towards	towards	ADP
easat-1687	213	12	understanding	understand	VERB
easat-1687	213	13	the	the	DET
easat-1687	213	14	model	model	NOUN
easat-1687	213	15	for	for	ADP
easat-1687	213	16	the	the	DET
easat-1687	213	17	adoption	adoption	NOUN
easat-1687	213	18	of	of	ADP
easat-1687	213	19	international	international	ADJ
easat-1687	213	20	public	public	ADJ
easat-1687	213	21	sector	sector	NOUN
easat-1687	213	22	accounting	accounting	NOUN
easat-1687	213	23	standards	standard	NOUN
easat-1687	213	24	(	(	PUNCT
easat-1687	213	25	ipsas	ipsa	NOUN
easat-1687	213	26	)	)	PUNCT
easat-1687	213	27	in	in	ADP
easat-1687	213	28	the	the	DET
easat-1687	213	29	moroccan	moroccan	ADJ
easat-1687	213	30	context	context	NOUN
easat-1687	213	31	and	and	CCONJ
easat-1687	213	32	its	its	PRON
easat-1687	213	33	impact	impact	NOUN
easat-1687	213	34	on	on	ADP
easat-1687	213	35	the	the	DET
easat-1687	213	36	national	national	ADJ
easat-1687	213	37	economy	economy	NOUN
easat-1687	213	38	in	in	ADP
easat-1687	213	39	morocco	morocco	PROPN
easat-1687	213	40	and	and	CCONJ
easat-1687	213	41	internationally	internationally	ADV
easat-1687	213	42	,	,	PUNCT
easat-1687	213	43	in	in	ADP
easat-1687	213	44	particular	particular	ADJ
easat-1687	213	45	,	,	PUNCT
easat-1687	213	46	the	the	DET
easat-1687	213	47	improvement	improvement	NOUN
easat-1687	213	48	of	of	ADP
easat-1687	213	49	relations	relation	NOUN
easat-1687	213	50	with	with	ADP
easat-1687	213	51	international	international	ADJ
easat-1687	213	52	institutions	institution	NOUN
easat-1687	213	53	.	.	PUNCT
easat-1687	214	1	the	the	DET
easat-1687	214	2	results	result	NOUN
easat-1687	214	3	obtained	obtain	VERB
easat-1687	214	4	will	will	AUX
easat-1687	214	5	demonstrate	demonstrate	VERB
easat-1687	214	6	the	the	DET
easat-1687	214	7	positive	positive	ADJ
easat-1687	214	8	effect	effect	NOUN
easat-1687	214	9	of	of	ADP
easat-1687	214	10	ipsas	ipsas	ADJ
easat-1687	214	11	practices	practice	NOUN
easat-1687	214	12	on	on	ADP
easat-1687	214	13	improving	improve	VERB
easat-1687	214	14	the	the	DET
easat-1687	214	15	quality	quality	NOUN
easat-1687	214	16	of	of	ADP
easat-1687	214	17	financial	financial	ADJ
easat-1687	214	18	information	information	NOUN
easat-1687	214	19	,	,	PUNCT
easat-1687	214	20	which	which	PRON
easat-1687	214	21	will	will	AUX
easat-1687	214	22	surely	surely	ADV
easat-1687	214	23	help	help	VERB
easat-1687	214	24	the	the	DET
easat-1687	214	25	managers	manager	NOUN
easat-1687	214	26	of	of	ADP
easat-1687	214	27	public	public	ADJ
easat-1687	214	28	institutions	institution	NOUN
easat-1687	214	29	to	to	PART
easat-1687	214	30	better	well	ADV
easat-1687	214	31	understand	understand	VERB
easat-1687	214	32	the	the	DET
easat-1687	214	33	positive	positive	ADJ
easat-1687	214	34	effect	effect	NOUN
easat-1687	214	35	on	on	ADP
easat-1687	214	36	the	the	DET
easat-1687	214	37	overall	overall	ADJ
easat-1687	214	38	performance	performance	NOUN
easat-1687	214	39	of	of	ADP
easat-1687	214	40	these	these	DET
easat-1687	214	41	institutions	institution	NOUN
easat-1687	214	42	and	and	CCONJ
easat-1687	214	43	the	the	DET
easat-1687	214	44	economy	economy	NOUN
easat-1687	214	45	following	follow	VERB
easat-1687	214	46	the	the	DET
easat-1687	214	47	application	application	NOUN
easat-1687	214	48	of	of	ADP
easat-1687	214	49	these	these	DET
easat-1687	214	50	international	international	ADJ
easat-1687	214	51	standards	standard	NOUN
easat-1687	214	52	.	.	PUNCT
easat-1687	215	1	the	the	DET
easat-1687	215	2	main	main	ADJ
easat-1687	215	3	conclusions	conclusion	NOUN
easat-1687	215	4	of	of	ADP
easat-1687	215	5	this	this	DET
easat-1687	215	6	systematic	systematic	ADJ
easat-1687	215	7	study	study	NOUN
easat-1687	215	8	on	on	ADP
easat-1687	215	9	the	the	DET
easat-1687	215	10	implementation	implementation	NOUN
easat-1687	215	11	of	of	ADP
easat-1687	215	12	ipsas	ipsa	NOUN
easat-1687	215	13	in	in	ADP
easat-1687	215	14	moroccan	moroccan	ADJ
easat-1687	215	15	establishments	establishment	NOUN
easat-1687	215	16	are	be	AUX
easat-1687	215	17	as	as	SCONJ
easat-1687	215	18	follows	follow	VERB
easat-1687	215	19	:	:	PUNCT
easat-1687	215	20	•	•	ADP
easat-1687	215	21	a	a	DET
easat-1687	215	22	growth	growth	NOUN
easat-1687	215	23	trend	trend	NOUN
easat-1687	215	24	in	in	ADP
easat-1687	215	25	the	the	DET
easat-1687	215	26	number	number	NOUN
easat-1687	215	27	of	of	ADP
easat-1687	215	28	publications	publication	NOUN
easat-1687	215	29	since	since	SCONJ
easat-1687	215	30	2015	2015	NUM
easat-1687	215	31	bears	bear	VERB
easat-1687	215	32	witness	witness	NOUN
easat-1687	215	33	to	to	ADP
easat-1687	215	34	the	the	DET
easat-1687	215	35	interest	interest	NOUN
easat-1687	215	36	shown	show	VERB
easat-1687	215	37	by	by	ADP
easat-1687	215	38	researchers	researcher	NOUN
easat-1687	215	39	in	in	ADP
easat-1687	215	40	this	this	DET
easat-1687	215	41	area	area	NOUN
easat-1687	215	42	,	,	PUNCT
easat-1687	215	43	•	•	ADP
easat-1687	215	44	the	the	DET
easat-1687	215	45	majority	majority	NOUN
easat-1687	215	46	of	of	ADP
easat-1687	215	47	publications	publication	NOUN
easat-1687	215	48	come	come	VERB
easat-1687	215	49	from	from	ADP
easat-1687	215	50	the	the	DET
easat-1687	215	51	united	united	PROPN
easat-1687	215	52	states	states	PROPN
easat-1687	215	53	.	.	PUNCT
easat-1687	216	1	this	this	DET
easat-1687	216	2	systematic	systematic	ADJ
easat-1687	216	3	review	review	NOUN
easat-1687	216	4	provides	provide	VERB
easat-1687	216	5	theoretical	theoretical	ADJ
easat-1687	216	6	elements	element	NOUN
easat-1687	216	7	by	by	ADP
easat-1687	216	8	consolidating	consolidate	VERB
easat-1687	216	9	and	and	CCONJ
easat-1687	216	10	enriching	enrich	VERB
easat-1687	216	11	existing	exist	VERB
easat-1687	216	12	models	model	NOUN
easat-1687	216	13	,	,	PUNCT
easat-1687	216	14	in	in	ADP
easat-1687	216	15	particular	particular	ADJ
easat-1687	216	16	the	the	DET
easat-1687	216	17	signalling	signal	VERB
easat-1687	216	18	model	model	NOUN
easat-1687	216	19	,	,	PUNCT
easat-1687	216	20	which	which	PRON
easat-1687	216	21	explains	explain	VERB
easat-1687	216	22	how	how	SCONJ
easat-1687	216	23	the	the	DET
easat-1687	216	24	implementation	implementation	NOUN
easat-1687	216	25	of	of	ADP
easat-1687	216	26	ipsas	ipsa	NOUN
easat-1687	216	27	in	in	ADP
easat-1687	216	28	moroccan	moroccan	ADJ
easat-1687	216	29	institutions	institution	NOUN
easat-1687	216	30	serves	serve	VERB
easat-1687	216	31	as	as	ADP
easat-1687	216	32	a	a	DET
easat-1687	216	33	signal	signal	NOUN
easat-1687	216	34	to	to	ADP
easat-1687	216	35	investors	investor	NOUN
easat-1687	216	36	on	on	ADP
easat-1687	216	37	the	the	DET
easat-1687	216	38	improvement	improvement	NOUN
easat-1687	216	39	of	of	ADP
easat-1687	216	40	public	public	ADJ
easat-1687	216	41	administration	administration	NOUN
easat-1687	216	42	and	and	CCONJ
easat-1687	216	43	its	its	PRON
easat-1687	216	44	service	service	NOUN
easat-1687	216	45	.	.	PUNCT
easat-1687	217	1	it	it	PRON
easat-1687	217	2	also	also	ADV
easat-1687	217	3	highlights	highlight	VERB
easat-1687	217	4	the	the	DET
easat-1687	217	5	importance	importance	NOUN
easat-1687	217	6	of	of	ADP
easat-1687	217	7	considering	consider	VERB
easat-1687	217	8	public	public	ADJ
easat-1687	217	9	performance	performance	NOUN
easat-1687	217	10	and	and	CCONJ
easat-1687	217	11	the	the	DET
easat-1687	217	12	opportunities	opportunity	NOUN
easat-1687	217	13	for	for	ADP
easat-1687	217	14	integrating	integrate	VERB
easat-1687	217	15	financial	financial	ADJ
easat-1687	217	16	indicators	indicator	NOUN
easat-1687	217	17	.	.	PUNCT
easat-1687	218	1	copyright	copyright	NOUN
easat-1687	218	2	:	:	PUNCT
easat-1687	218	3	©	©	PROPN
easat-1687	218	4	2024	2024	NUM
easat-1687	218	5	by	by	ADP
easat-1687	218	6	the	the	DET
easat-1687	218	7	authors	author	NOUN
easat-1687	218	8	.	.	PUNCT
easat-1687	219	1	this	this	DET
easat-1687	219	2	article	article	NOUN
easat-1687	219	3	is	be	AUX
easat-1687	219	4	an	an	DET
easat-1687	219	5	open	open	ADJ
easat-1687	219	6	access	access	NOUN
easat-1687	219	7	article	article	NOUN
easat-1687	219	8	distributed	distribute	VERB
easat-1687	219	9	under	under	ADP
easat-1687	219	10	the	the	DET
easat-1687	219	11	terms	term	NOUN
easat-1687	219	12	and	and	CCONJ
easat-1687	219	13	conditions	condition	NOUN
easat-1687	219	14	of	of	ADP
easat-1687	219	15	the	the	DET
easat-1687	219	16	creative	creative	ADJ
easat-1687	219	17	commons	common	NOUN
easat-1687	219	18	attribution	attribution	NOUN
easat-1687	219	19	(	(	PUNCT
easat-1687	219	20	cc	cc	NOUN
easat-1687	219	21	by	by	ADP
easat-1687	219	22	)	)	PUNCT
easat-1687	219	23	license	license	NOUN
easat-1687	219	24	(	(	PUNCT
easat-1687	219	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1687	219	26	)	)	PUNCT
easat-1687	219	27	.	.	PUNCT
easat-1687	220	1	références	référence	NOUN
easat-1687	221	1	[	[	X
easat-1687	221	2	1	1	X
easat-1687	221	3	]	]	X
easat-1687	221	4	d.	d.	PROPN
easat-1687	221	5	wolf	wolf	PROPN
easat-1687	221	6	et	et	PROPN
easat-1687	221	7	j.	j.	PROPN
easat-1687	221	8	christiaens	christiaens	PROPN
easat-1687	221	9	,	,	PUNCT
easat-1687	221	10	«	«	PUNCT
easat-1687	221	11	the	the	DET
easat-1687	221	12	hurdle	hurdle	NOUN
easat-1687	221	13	model	model	NOUN
easat-1687	221	14	:	:	PUNCT
easat-1687	221	15	analysing	analyse	VERB
easat-1687	221	16	the	the	DET
easat-1687	221	17	influence	influence	NOUN
easat-1687	221	18	of	of	ADP
easat-1687	221	19	country	country	NOUN
easat-1687	221	20	characteristics	characteristic	NOUN
easat-1687	221	21	on	on	ADP
easat-1687	221	22	participation	participation	NOUN
easat-1687	221	23	in	in	ADP
easat-1687	221	24	ipsasb	ipsasb	NOUN
easat-1687	221	25	’s	’s	PART
easat-1687	221	26	due	due	ADJ
easat-1687	221	27	process	process	NOUN
easat-1687	221	28	»	»	PUNCT
easat-1687	221	29	,	,	PUNCT
easat-1687	221	30	pub	pub	NOUN
easat-1687	221	31	.	.	PUNCT
easat-1687	222	1	money	money	NOUN
easat-1687	222	2	manage	manage	NOUN
easat-1687	222	3	.	.	PUNCT
easat-1687	222	4	,	,	PUNCT
easat-1687	222	5	vol	vol	NOUN
easat-1687	222	6	.	.	PROPN
easat-1687	223	1	43	43	NUM
easat-1687	223	2	,	,	PUNCT
easat-1687	223	3	no	no	DET
easat-1687	223	4	8	8	NUM
easat-1687	223	5	,	,	PUNCT
easat-1687	223	6	p.	p.	NOUN
easat-1687	223	7	849‑857	849‑857	NUM
easat-1687	223	8	,	,	PUNCT
easat-1687	223	9	2023	2023	NUM
easat-1687	223	10	,	,	PUNCT
easat-1687	223	11	doi	doi	NOUN
easat-1687	223	12	:	:	PUNCT
easat-1687	223	13	10.1080/09540962.2022.2066817	10.1080/09540962.2022.2066817	NUM
easat-1687	223	14	.	.	PUNCT
easat-1687	224	1	[	[	X
easat-1687	224	2	2	2	NUM
easat-1687	224	3	]	]	PUNCT
easat-1687	224	4	abdulkarim	abdulkarim	NOUN
easat-1687	224	5	,	,	PUNCT
easat-1687	224	6	m.e	m.e	PROPN
easat-1687	224	7	.	.	PROPN
easat-1687	224	8	,	,	PUNCT
easat-1687	224	9	umlai	umlai	PROPN
easat-1687	224	10	,	,	PUNCT
easat-1687	224	11	m.i	m.i	PROPN
easat-1687	224	12	.	.	PROPN
easat-1687	224	13	,	,	PUNCT
easat-1687	224	14	al	al	PROPN
easat-1687	224	15	-	-	PUNCT
easat-1687	224	16	saudi	saudi	PROPN
easat-1687	224	17	,	,	PUNCT
easat-1687	224	18	l.f	l.f	PROPN
easat-1687	224	19	.	.	PROPN
easat-1687	224	20	journal	journal	PROPN
easat-1687	224	21	of	of	ADP
easat-1687	224	22	accounting	accounting	NOUN
easat-1687	224	23	and	and	CCONJ
easat-1687	224	24	organizational	organizational	ADJ
easat-1687	224	25	change	change	NOUN
easat-1687	224	26	,	,	PUNCT
easat-1687	224	27	16(3	16(3	NOUN
easat-1687	224	28	)	)	PUNCT
easat-1687	224	29	,	,	PUNCT
easat-1687	224	30	pp	pp	ADP
easat-1687	224	31	.	.	PUNCT
easat-1687	225	1	469–495	469–495	NUM
easat-1687	226	1	[	[	X
easat-1687	226	2	3	3	NUM
easat-1687	226	3	]	]	X
easat-1687	226	4	lombrano	lombrano	NOUN
easat-1687	226	5	et	et	PROPN
easat-1687	226	6	l.	l.	PROPN
easat-1687	226	7	zanin	zanin	PROPN
easat-1687	226	8	,	,	PUNCT
easat-1687	226	9	«	«	PUNCT
easat-1687	226	10	ipsas	ipsa	NOUN
easat-1687	226	11	and	and	CCONJ
easat-1687	226	12	local	local	ADJ
easat-1687	226	13	government	government	NOUN
easat-1687	226	14	consolidated	consolidate	VERB
easat-1687	226	15	financial	financial	ADJ
easat-1687	226	16	statements	statement	NOUN
easat-1687	226	17	-	-	NOUN
easat-1687	226	18	proposal	proposal	NOUN
easat-1687	226	19	for	for	ADP
easat-1687	226	20	a	a	DET
easat-1687	226	21	territorial	territorial	ADJ
easat-1687	226	22	consolidation	consolidation	NOUN
easat-1687	226	23	method	method	NOUN
easat-1687	226	24	»	»	X
easat-1687	226	25	,	,	PUNCT
easat-1687	226	26	pub	pub	NOUN
easat-1687	226	27	.	.	PUNCT
easat-1687	227	1	money	money	NOUN
easat-1687	227	2	manage	manage	NOUN
easat-1687	227	3	.	.	PUNCT
easat-1687	227	4	,	,	PUNCT
easat-1687	227	5	vol	vol	NOUN
easat-1687	227	6	.	.	PROPN
easat-1687	228	1	33	33	NUM
easat-1687	228	2	,	,	PUNCT
easat-1687	228	3	no	no	DET
easat-1687	228	4	6	6	NUM
easat-1687	228	5	,	,	PUNCT
easat-1687	228	6	p.	p.	NOUN
easat-1687	228	7	429‑436	429‑436	NUM
easat-1687	228	8	,	,	PUNCT
easat-1687	228	9	2013	2013	NUM
easat-1687	228	10	,	,	PUNCT
easat-1687	228	11	doi	doi	NOUN
easat-1687	228	12	:	:	PUNCT
easat-1687	228	13	10.1080/09540962.2013.836004	10.1080/09540962.2013.836004	NUM
easat-1687	228	14	.	.	PUNCT
easat-1687	229	1	[	[	X
easat-1687	229	2	4	4	NUM
easat-1687	229	3	]	]	X
easat-1687	229	4	brusca	brusca	NOUN
easat-1687	229	5	,	,	PUNCT
easat-1687	229	6	i.	i.	NOUN
easat-1687	229	7	,	,	PUNCT
easat-1687	229	8	caperchione	caperchione	NOUN
easat-1687	229	9	,	,	PUNCT
easat-1687	229	10	e.	e.	PROPN
easat-1687	229	11	,	,	PUNCT
easat-1687	229	12	cohen	cohen	PROPN
easat-1687	229	13	,	,	PUNCT
easat-1687	229	14	s.	s.	PROPN
easat-1687	229	15	,	,	PUNCT
easat-1687	229	16	manes	mane	NOUN
easat-1687	229	17	-	-	PUNCT
easat-1687	229	18	rossi	rossi	ADJ
easat-1687	229	19	,	,	PUNCT
easat-1687	229	20	f.	f.	PROPN
easat-1687	229	21	the	the	DET
easat-1687	229	22	palgrave	palgrave	PROPN
easat-1687	229	23	handbook	handbook	NOUN
easat-1687	229	24	of	of	ADP
easat-1687	229	25	public	public	ADJ
easat-1687	229	26	administration	administration	NOUN
easat-1687	229	27	and	and	CCONJ
easat-1687	229	28	management	management	NOUN
easat-1687	229	29	in	in	ADP
easat-1687	229	30	europe	europe	PROPN
easat-1687	229	31	,	,	PUNCT
easat-1687	229	32	pp	pp	ADP
easat-1687	229	33	.	.	PUNCT
easat-1687	230	1	165–185	165–185	NUM
easat-1687	230	2	[	[	X
easat-1687	230	3	5	5	NUM
easat-1687	230	4	]	]	PUNCT
easat-1687	230	5	brusca	brusca	NOUN
easat-1687	230	6	,	,	PUNCT
easat-1687	230	7	i.	i.	PROPN
easat-1687	230	8	,	,	PUNCT
easat-1687	230	9	jorge	jorge	VERB
easat-1687	230	10	,	,	PUNCT
easat-1687	230	11	s	s	PROPN
easat-1687	230	12	,	,	PUNCT
easat-1687	230	13	nogueira	nogueira	PROPN
easat-1687	230	14	,	,	PUNCT
easat-1687	230	15	s.p	s.p	PROPN
easat-1687	230	16	.	.	PROPN
easat-1687	230	17	journal	journal	PROPN
easat-1687	230	18	of	of	ADP
easat-1687	230	19	comparative	comparative	ADJ
easat-1687	230	20	policy	policy	NOUN
easat-1687	230	21	analysis	analysis	NOUN
easat-1687	230	22	:	:	PUNCT
easat-1687	230	23	research	research	NOUN
easat-1687	230	24	and	and	CCONJ
easat-1687	230	25	practice	practice	NOUN
easat-1687	230	26	,	,	PUNCT
easat-1687	230	27	21(5	21(5	NUM
easat-1687	230	28	)	)	PUNCT
easat-1687	230	29	,	,	PUNCT
easat-1687	230	30	pp	pp	ADP
easat-1687	230	31	.	.	PUNCT
easat-1687	231	1	445–462	445–462	NUM
easat-1687	231	2	.	.	PUNCT
easat-1687	232	1	[	[	X
easat-1687	232	2	6	6	NUM
easat-1687	232	3	]	]	SYM
easat-1687	232	4	biondi	biondi	PROPN
easat-1687	232	5	,	,	PUNCT
easat-1687	232	6	l.	l.	PROPN
easat-1687	232	7	,	,	PUNCT
easat-1687	232	8	grandis	grandis	NOUN
easat-1687	232	9	,	,	PUNCT
easat-1687	232	10	f.g	f.g	NOUN
easat-1687	232	11	.	.	PROPN
easat-1687	232	12	,	,	PUNCT
easat-1687	232	13	mattei	mattei	NOUN
easat-1687	232	14	,	,	PUNCT
easat-1687	232	15	g.	g.	PROPN
easat-1687	232	16	journal	journal	PROPN
easat-1687	232	17	of	of	ADP
easat-1687	232	18	public	public	ADJ
easat-1687	232	19	budgeting	budgeting	NOUN
easat-1687	232	20	,	,	PUNCT
easat-1687	232	21	accounting	accounting	NOUN
easat-1687	232	22	and	and	CCONJ
easat-1687	232	23	financial	financial	ADJ
easat-1687	232	24	management	management	NOUN
easat-1687	232	25	,	,	PUNCT
easat-1687	232	26	33(5	33(5	NUM
easat-1687	232	27	)	)	PUNCT
easat-1687	232	28	,	,	PUNCT
easat-1687	232	29	pp	pp	ADP
easat-1687	232	30	.	.	PUNCT
easat-1687	233	1	533–551	533–551	NUM
easat-1687	233	2	[	[	X
easat-1687	233	3	7	7	NUM
easat-1687	233	4	]	]	X
easat-1687	233	5	b.	b.	PROPN
easat-1687	233	6	boutti	boutti	PROPN
easat-1687	233	7	r.	r.	PROPN
easat-1687	233	8	(	(	PUNCT
easat-1687	233	9	2003	2003	NUM
easat-1687	233	10	)	)	PUNCT
easat-1687	233	11	,	,	PUNCT
easat-1687	233	12	la	la	PROPN
easat-1687	233	13	mise	mise	X
easat-1687	233	14	à	à	X
easat-1687	233	15	niveau	niveau	PROPN
easat-1687	233	16	organisationnelle	organisationnelle	PROPN
easat-1687	233	17	dans	dans	PROPN
easat-1687	233	18	les	les	X
easat-1687	233	19	entreprises	entreprise	NOUN
easat-1687	233	20	marocaines	marocaine	NOUN
easat-1687	233	21	:	:	PUNCT
easat-1687	233	22	la	la	X
easat-1687	233	23	conduite	conduite	PROPN
easat-1687	233	24	et	et	PROPN
easat-1687	233	25	l’accompagnement	l’accompagnement	PROPN
easat-1687	233	26	d’un	d’un	PROPN
easat-1687	233	27	projet	projet	PROPN
easat-1687	233	28	de	de	PROPN
easat-1687	233	29	changement	changement	PROPN
easat-1687	233	30	.	.	PUNCT
easat-1687	234	1	revue	revue	PROPN
easat-1687	234	2	marocaine	marocaine	PROPN
easat-1687	234	3	d’audit	d’audit	PROPN
easat-1687	234	4	et	et	PROPN
easat-1687	234	5	de	de	X
easat-1687	234	6	développement	développement	PROPN
easat-1687	234	7	,	,	PUNCT
easat-1687	234	8	n	n	CCONJ
easat-1687	234	9	°	°	NUM
easat-1687	234	10	16	16	NUM
easat-1687	234	11	,	,	PUNCT
easat-1687	234	12	pp	pp	ADJ
easat-1687	234	13	.	.	PUNCT
easat-1687	235	1	55	55	NUM
easat-1687	235	2	-	-	SYM
easat-1687	235	3	61	61	NUM
easat-1687	235	4	.	.	PUNCT
easat-1687	236	1	hilmi	hilmi	PROPN
easat-1687	236	2	,	,	PUNCT
easat-1687	236	3	y.	y.	PROPN
easat-1687	236	4	(	(	PUNCT
easat-1687	236	5	2024	2024	NUM
easat-1687	236	6	)	)	PUNCT
easat-1687	236	7	.	.	PUNCT
easat-1687	237	1	contrôle	contrôle	PROPN
easat-1687	237	2	de	de	X
easat-1687	237	3	gestion	gestion	PROPN
easat-1687	237	4	dans	dans	X
easat-1687	237	5	les	les	PROPN
easat-1687	237	6	banques	banques	PROPN
easat-1687	237	7	islamiques	islamique	NOUN
easat-1687	237	8	:	:	PUNCT
easat-1687	237	9	une	une	PROPN
easat-1687	237	10	revue	revue	PROPN
easat-1687	237	11	de	de	X
easat-1687	237	12	littérature	littérature	NOUN
easat-1687	237	13	.	.	PUNCT
easat-1687	238	1	recherches	recherche	NOUN
easat-1687	238	2	et	et	NOUN
easat-1687	238	3	applications	application	NOUN
easat-1687	238	4	en	en	ADP
easat-1687	238	5	finance	finance	NOUN
easat-1687	238	6	islamique	islamique	ADJ
easat-1687	238	7	(	(	PUNCT
easat-1687	238	8	rafi	rafi	PROPN
easat-1687	238	9	)	)	PUNCT
easat-1687	238	10	,	,	PUNCT
easat-1687	238	11	8(1	8(1	NOUN
easat-1687	238	12	)	)	PUNCT
easat-1687	238	13	,	,	PUNCT
easat-1687	238	14	23	23	NUM
easat-1687	238	15	-	-	SYM
easat-1687	238	16	40	40	NUM
easat-1687	239	1	[	[	NOUN
easat-1687	239	2	8	8	NUM
easat-1687	239	3	]	]	PUNCT
easat-1687	239	4	e.	e.	PROPN
easat-1687	239	5	k.	k.	PROPN
easat-1687	239	6	hamza	hamza	PROPN
easat-1687	239	7	,	,	PUNCT
easat-1687	239	8	a.	a.	PROPN
easat-1687	239	9	mounia	mounia	PROPN
easat-1687	239	10	,	,	PUNCT
easat-1687	239	11	h.	h.	PROPN
easat-1687	239	12	yassine	yassine	PROPN
easat-1687	239	13	and	and	CCONJ
easat-1687	239	14	i.	i.	PROPN
easat-1687	239	15	z.	z.	PROPN
easat-1687	239	16	haj	haj	PROPN
easat-1687	239	17	hocine	hocine	PROPN
easat-1687	239	18	,	,	PUNCT
easat-1687	239	19	"	"	PUNCT
easat-1687	239	20	literature	literature	NOUN
easat-1687	239	21	review	review	NOUN
easat-1687	239	22	on	on	ADP
easat-1687	239	23	cost	cost	NOUN
easat-1687	239	24	management	management	NOUN
easat-1687	239	25	and	and	CCONJ
easat-1687	239	26	profitability	profitability	NOUN
easat-1687	239	27	in	in	ADP
easat-1687	239	28	e	e	NOUN
easat-1687	239	29	-	-	NOUN
easat-1687	239	30	supply	supply	ADJ
easat-1687	239	31	chain	chain	NOUN
easat-1687	239	32	:	:	PUNCT
easat-1687	239	33	current	current	ADJ
easat-1687	239	34	trends	trend	NOUN
easat-1687	239	35	and	and	CCONJ
easat-1687	239	36	future	future	ADJ
easat-1687	239	37	perspectives	perspective	NOUN
easat-1687	239	38	,	,	PUNCT
easat-1687	239	39	"	"	PUNCT
easat-1687	239	40	2024	2024	NUM
easat-1687	239	41	ieee	ieee	PROPN
easat-1687	239	42	15th	15th	ADJ
easat-1687	239	43	international	international	ADJ
easat-1687	239	44	colloquium	colloquium	NOUN
easat-1687	239	45	on	on	ADP
easat-1687	239	46	logistics	logistic	NOUN
easat-1687	239	47	and	and	CCONJ
easat-1687	239	48	supply	supply	NOUN
easat-1687	239	49	chain	chain	NOUN
easat-1687	239	50	management	management	NOUN
easat-1687	239	51	(	(	PUNCT
easat-1687	239	52	logistiqua	logistiqua	NOUN
easat-1687	239	53	)	)	PUNCT
easat-1687	239	54	,	,	PUNCT
easat-1687	239	55	sousse	sousse	PROPN
easat-1687	239	56	,	,	PUNCT
easat-1687	239	57	tunisia	tunisia	NOUN
easat-1687	239	58	,	,	PUNCT
easat-1687	239	59	2024	2024	NUM
easat-1687	239	60	,	,	PUNCT
easat-1687	239	61	pp	pp	ADJ
easat-1687	239	62	.	.	PUNCT
easat-1687	240	1	1	1	NUM
easat-1687	240	2	-	-	SYM
easat-1687	240	3	6	6	NUM
easat-1687	240	4	,	,	PUNCT
easat-1687	240	5	doi	doi	NOUN
easat-1687	240	6	:	:	PUNCT
easat-1687	240	7	10.1109	10.1109	NUM
easat-1687	240	8	/	/	SYM
easat-1687	240	9	logistiqua61063.2024.10571529	logistiqua61063.2024.10571529	NOUN
easat-1687	240	10	.	.	PUNCT
easat-1687	241	1	[	[	X
easat-1687	241	2	9	9	NUM
easat-1687	241	3	]	]	X
easat-1687	241	4	el	el	PROPN
easat-1687	241	5	kezazy	kezazy	PROPN
easat-1687	241	6	,	,	PUNCT
easat-1687	241	7	h.	h.	PROPN
easat-1687	241	8	,	,	PUNCT
easat-1687	241	9	hilmi	hilmi	PROPN
easat-1687	241	10	,	,	PUNCT
easat-1687	241	11	y.	y.	PROPN
easat-1687	241	12	,	,	PUNCT
easat-1687	241	13	ezzahra	ezzahra	PROPN
easat-1687	241	14	,	,	PUNCT
easat-1687	241	15	e.	e.	PROPN
easat-1687	241	16	f.	f.	PROPN
easat-1687	241	17	,	,	PUNCT
easat-1687	241	18	&	&	CCONJ
easat-1687	241	19	hocine	hocine	PROPN
easat-1687	241	20	,	,	PUNCT
easat-1687	241	21	i.	i.	PROPN
easat-1687	241	22	z.	z.	PROPN
easat-1687	241	23	h.	h.	PROPN
easat-1687	241	24	(	(	PUNCT
easat-1687	241	25	2024	2024	NUM
easat-1687	241	26	)	)	PUNCT
easat-1687	241	27	.	.	PUNCT
easat-1687	242	1	conceptual	conceptual	ADJ
easat-1687	242	2	model	model	NOUN
easat-1687	242	3	of	of	ADP
easat-1687	242	4	the	the	DET
easat-1687	242	5	role	role	NOUN
easat-1687	242	6	of	of	ADP
easat-1687	242	7	territorial	territorial	ADJ
easat-1687	242	8	management	management	NOUN
easat-1687	242	9	controller	controller	NOUN
easat-1687	242	10	and	and	CCONJ
easat-1687	242	11	good	good	ADJ
easat-1687	242	12	governance	governance	NOUN
easat-1687	242	13	.	.	PUNCT
easat-1687	243	1	revista	revista	PROPN
easat-1687	243	2	de	de	PROPN
easat-1687	243	3	gestão	gestão	PROPN
easat-1687	243	4	social	social	PROPN
easat-1687	243	5	e	e	PROPN
easat-1687	243	6	ambiental	ambiental	NOUN
easat-1687	243	7	,	,	PUNCT
easat-1687	243	8	18(7	18(7	NUM
easat-1687	243	9	)	)	PUNCT
easat-1687	243	10	,	,	PUNCT
easat-1687	243	11	e05457	e05457	NOUN
easat-1687	243	12	-	-	PUNCT
easat-1687	243	13	e05457	e05457	NOUN
easat-1687	243	14	.	.	PUNCT
easat-1687	244	1	[	[	X
easat-1687	244	2	10	10	NUM
easat-1687	244	3	]	]	X
easat-1687	244	4	el	el	PROPN
easat-1687	244	5	kezazy	kezazy	PROPN
easat-1687	244	6	,	,	PUNCT
easat-1687	244	7	h.	h.	PROPN
easat-1687	244	8	,	,	PUNCT
easat-1687	244	9	&	&	CCONJ
easat-1687	244	10	hilmi	hilmi	PROPN
easat-1687	244	11	,	,	PUNCT
easat-1687	244	12	y.	y.	PROPN
easat-1687	244	13	(	(	PUNCT
easat-1687	244	14	2023	2023	NUM
easat-1687	244	15	)	)	PUNCT
easat-1687	244	16	.	.	PUNCT
easat-1687	245	1	improving	improve	VERB
easat-1687	245	2	good	good	ADJ
easat-1687	245	3	governance	governance	NOUN
easat-1687	245	4	through	through	ADP
easat-1687	245	5	management	management	NOUN
easat-1687	245	6	control	control	NOUN
easat-1687	245	7	in	in	ADP
easat-1687	245	8	local	local	ADJ
easat-1687	245	9	authorities	authority	NOUN
easat-1687	245	10	.	.	PUNCT
easat-1687	246	1	international	international	ADJ
easat-1687	246	2	review	review	NOUN
easat-1687	246	3	of	of	ADP
easat-1687	246	4	management	management	NOUN
easat-1687	246	5	and	and	CCONJ
easat-1687	246	6	computer	computer	NOUN
easat-1687	246	7	,	,	PUNCT
easat-1687	246	8	7(3	7(3	NUM
easat-1687	246	9	)	)	PUNCT
easat-1687	246	10	.	.	PUNCT
easat-1687	247	1	[	[	X
easat-1687	247	2	11	11	NUM
easat-1687	247	3	]	]	X
easat-1687	247	4	el	el	PROPN
easat-1687	247	5	kezazy	kezazy	PROPN
easat-1687	247	6	,	,	PUNCT
easat-1687	247	7	h.	h.	PROPN
easat-1687	247	8	,	,	PUNCT
easat-1687	247	9	&	&	CCONJ
easat-1687	247	10	hilmi	hilmi	PROPN
easat-1687	247	11	,	,	PUNCT
easat-1687	247	12	y.	y.	PROPN
easat-1687	247	13	(	(	PUNCT
easat-1687	247	14	2023	2023	NUM
easat-1687	247	15	)	)	PUNCT
easat-1687	247	16	.	.	PUNCT
easat-1687	248	1	l'intégration	l'intégration	PROPN
easat-1687	248	2	des	des	PROPN
easat-1687	248	3	systèmes	systèmes	PROPN
easat-1687	248	4	d'information	d'information	PROPN
easat-1687	248	5	dans	dans	X
easat-1687	248	6	le	le	X
easat-1687	248	7	contrôle	contrôle	PROPN
easat-1687	248	8	de	de	X
easat-1687	248	9	gestion	gestion	PROPN
easat-1687	248	10	logistique	logistique	PROPN
easat-1687	248	11	:	:	PUNCT
easat-1687	248	12	une	une	PROPN
easat-1687	248	13	revue	revue	PROPN
easat-1687	248	14	de	de	X
easat-1687	248	15	littérature	littérature	NOUN
easat-1687	248	16	.	.	PUNCT
easat-1687	249	1	agence	agence	PROPN
easat-1687	249	2	francophone	francophone	NOUN
easat-1687	249	3	.	.	PUNCT
easat-1687	250	1	[	[	X
easat-1687	250	2	12	12	NUM
easat-1687	250	3	]	]	X
easat-1687	250	4	el	el	PROPN
easat-1687	250	5	kezazy	kezazy	PROPN
easat-1687	250	6	,	,	PUNCT
easat-1687	250	7	h.	h.	PROPN
easat-1687	250	8	,	,	PUNCT
easat-1687	250	9	&	&	CCONJ
easat-1687	250	10	hilmi	hilmi	PROPN
easat-1687	250	11	,	,	PUNCT
easat-1687	250	12	y.	y.	PROPN
easat-1687	250	13	(	(	PUNCT
easat-1687	250	14	2022	2022	NUM
easat-1687	250	15	)	)	PUNCT
easat-1687	250	16	.	.	PUNCT
easat-1687	251	1	towards	towards	ADP
easat-1687	251	2	more	more	ADV
easat-1687	251	3	agile	agile	ADJ
easat-1687	251	4	management	management	NOUN
easat-1687	251	5	:	:	PUNCT
easat-1687	251	6	literature	literature	NOUN
easat-1687	251	7	review	review	NOUN
easat-1687	251	8	of	of	ADP
easat-1687	251	9	information	information	NOUN
easat-1687	251	10	systems	system	NOUN
easat-1687	251	11	as	as	ADP
easat-1687	251	12	the	the	DET
easat-1687	251	13	pillar	pillar	NOUN
easat-1687	251	14	of	of	ADP
easat-1687	251	15	management	management	NOUN
easat-1687	251	16	control	control	NOUN
easat-1687	251	17	.	.	PUNCT
easat-1687	252	1	revue	revue	PROPN
easat-1687	252	2	internationale	internationale	PROPN
easat-1687	252	3	du	du	PROPN
easat-1687	252	4	chercheur	chercheur	PROPN
easat-1687	252	5	,	,	PUNCT
easat-1687	252	6	3(4	3(4	NUM
easat-1687	252	7	)	)	PUNCT
easat-1687	252	8	.	.	PUNCT
easat-1687	253	1	[	[	X
easat-1687	253	2	13	13	NUM
easat-1687	253	3	]	]	X
easat-1687	253	4	el	el	PROPN
easat-1687	253	5	kezazy	kezazy	PROPN
easat-1687	253	6	,	,	PUNCT
easat-1687	253	7	h.	h.	PROPN
easat-1687	253	8	(	(	PUNCT
easat-1687	253	9	2022	2022	NUM
easat-1687	253	10	)	)	PUNCT
easat-1687	253	11	.	.	PUNCT
easat-1687	254	1	contrôle	contrôle	PROPN
easat-1687	254	2	de	de	X
easat-1687	254	3	gestion	gestion	PROPN
easat-1687	254	4	et	et	PROPN
easat-1687	254	5	la	la	PROPN
easat-1687	254	6	bonne	bonne	PROPN
easat-1687	254	7	gouvernance	gouvernance	PROPN
easat-1687	254	8	dans	dans	PROPN
easat-1687	254	9	les	les	PROPN
easat-1687	254	10	collectivités	collectivités	PROPN
easat-1687	254	11	territoriales	territoriale	NOUN
easat-1687	254	12	:	:	PUNCT
easat-1687	254	13	une	une	PROPN
easat-1687	254	14	revue	revue	PROPN
easat-1687	254	15	de	de	X
easat-1687	254	16	littérature	littérature	NOUN
easat-1687	254	17	.	.	PUNCT
easat-1687	255	1	revue	revue	PROPN
easat-1687	255	2	internationale	internationale	PROPN
easat-1687	255	3	des	des	PROPN
easat-1687	255	4	sciences	sciences	PROPN
easat-1687	255	5	de	de	X
easat-1687	255	6	gestion	gestion	PROPN
easat-1687	255	7	,	,	PUNCT
easat-1687	255	8	5(2	5(2	NUM
easat-1687	255	9	)	)	PUNCT
easat-1687	255	10	.	.	PUNCT
easat-1687	256	1	[	[	X
easat-1687	256	2	14	14	NUM
easat-1687	256	3	]	]	X
easat-1687	256	4	f.	f.	PROPN
easat-1687	256	5	laswad	laswad	PROPN
easat-1687	256	6	et	et	PROPN
easat-1687	256	7	n.	n.	PROPN
easat-1687	256	8	b.	b.	PROPN
easat-1687	256	9	redmayne	redmayne	PROPN
easat-1687	256	10	,	,	PUNCT
easat-1687	256	11	«	«	PUNCT
easat-1687	256	12	ipsas	ipsa	NOUN
easat-1687	256	13	or	or	CCONJ
easat-1687	256	14	ifrs	ifrs	NOUN
easat-1687	256	15	as	as	ADP
easat-1687	256	16	the	the	DET
easat-1687	256	17	framework	framework	NOUN
easat-1687	256	18	for	for	ADP
easat-1687	256	19	public	public	ADJ
easat-1687	256	20	sector	sector	NOUN
easat-1687	256	21	financial	financial	ADJ
easat-1687	256	22	reporting	reporting	NOUN
easat-1687	256	23	?	?	PUNCT
easat-1687	257	1	new	new	PROPN
easat-1687	257	2	zealand	zealand	PROPN
easat-1687	257	3	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1687	257	4	306	306	NUM
easat-1687	257	5	edelweiss	edelweiss	PROPN
easat-1687	257	6	applied	apply	VERB
easat-1687	257	7	science	science	NOUN
easat-1687	257	8	and	and	CCONJ
easat-1687	257	9	technology	technology	NOUN
easat-1687	257	10	issn	issn	PROPN
easat-1687	257	11	:	:	PUNCT
easat-1687	257	12	2576	2576	NUM
easat-1687	257	13	-	-	SYM
easat-1687	257	14	8484	8484	NUM
easat-1687	257	15	vol	vol	NOUN
easat-1687	257	16	.	.	PROPN
easat-1687	257	17	8	8	NUM
easat-1687	257	18	,	,	PUNCT
easat-1687	257	19	no	no	INTJ
easat-1687	257	20	.	.	NOUN
easat-1687	257	21	5	5	NUM
easat-1687	257	22	:	:	SYM
easat-1687	257	23	292	292	NUM
easat-1687	257	24	-	-	SYM
easat-1687	257	25	306	306	NUM
easat-1687	257	26	,	,	PUNCT
easat-1687	257	27	2024	2024	NUM
easat-1687	257	28	doi	doi	NOUN
easat-1687	257	29	:	:	PUNCT
easat-1687	257	30	10.55214/25768484.v8i5.1687	10.55214/25768484.v8i5.1687	NUM
easat-1687	257	31	©	©	PROPN
easat-1687	257	32	2024	2024	NUM
easat-1687	257	33	by	by	ADP
easat-1687	257	34	the	the	DET
easat-1687	257	35	authors	author	NOUN
easat-1687	257	36	;	;	PUNCT
easat-1687	257	37	licensee	licensee	PROPN
easat-1687	257	38	learning	learn	VERB
easat-1687	257	39	gate	gate	PROPN
easat-1687	257	40	preparers	preparer	NOUN
easat-1687	257	41	’	’	PART
easat-1687	257	42	perspectives	perspective	NOUN
easat-1687	257	43	»	»	NOUN
easat-1687	257	44	,	,	PUNCT
easat-1687	257	45	aust	aust	PROPN
easat-1687	257	46	.	.	PUNCT
easat-1687	258	1	account	account	PROPN
easat-1687	258	2	.	.	PUNCT
easat-1687	259	1	rev	rev	PROPN
easat-1687	259	2	.	.	PROPN
easat-1687	259	3	,	,	PUNCT
easat-1687	259	4	vol	vol	NOUN
easat-1687	259	5	.	.	PROPN
easat-1687	259	6	25	25	NUM
easat-1687	259	7	,	,	PUNCT
easat-1687	259	8	no	no	DET
easat-1687	259	9	2	2	NUM
easat-1687	259	10	,	,	PUNCT
easat-1687	260	1	p.	p.	NOUN
easat-1687	260	2	175‑184	175‑184	NOUN
easat-1687	260	3	,	,	PUNCT
easat-1687	260	4	2015	2015	NUM
easat-1687	260	5	,	,	PUNCT
easat-1687	260	6	doi	doi	NOUN
easat-1687	260	7	:	:	PUNCT
easat-1687	260	8	10.1111	10.1111	NUM
easat-1687	260	9	/	/	SYM
easat-1687	260	10	auar.12052	auar.12052	PROPN
easat-1687	260	11	.	.	PUNCT
easat-1687	261	1	[	[	X
easat-1687	261	2	15	15	NUM
easat-1687	261	3	]	]	X
easat-1687	261	4	g.	g.	PROPN
easat-1687	261	5	grossi	grossi	PROPN
easat-1687	261	6	et	et	PROPN
easat-1687	261	7	m.	m.	NOUN
easat-1687	261	8	soverchia	soverchia	PROPN
easat-1687	261	9	,	,	PUNCT
easat-1687	261	10	«	«	PUNCT
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easat-1687	261	12	commission	commission	PROPN
easat-1687	261	13	adoption	adoption	NOUN
easat-1687	261	14	of	of	ADP
easat-1687	261	15	ipsas	ipsa	NOUN
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easat-1687	261	17	reform	reform	VERB
easat-1687	261	18	financial	financial	ADJ
easat-1687	261	19	reporting	reporting	NOUN
easat-1687	261	20	»	»	X
easat-1687	261	21	,	,	PUNCT
easat-1687	261	22	abacus	abacus	PROPN
easat-1687	261	23	,	,	PUNCT
easat-1687	261	24	vol	vol	NOUN
easat-1687	261	25	.	.	PROPN
easat-1687	262	1	47	47	NUM
easat-1687	262	2	,	,	PUNCT
easat-1687	262	3	no	no	DET
easat-1687	262	4	4	4	NUM
easat-1687	262	5	,	,	PUNCT
easat-1687	262	6	p.	p.	NOUN
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easat-1687	262	8	,	,	PUNCT
easat-1687	262	9	2011	2011	NUM
easat-1687	262	10	,	,	PUNCT
easat-1687	262	11	doi	doi	NOUN
easat-1687	262	12	:	:	PUNCT
easat-1687	262	13	10.1111	10.1111	NUM
easat-1687	262	14	/	/	SYM
easat-1687	262	15	j.1467	j.1467	NOUN
easat-1687	262	16	-	-	PUNCT
easat-1687	262	17	6281.2011.00353.x	6281.2011.00353.x	NOUN
easat-1687	262	18	.	.	PUNCT
easat-1687	263	1	[	[	X
easat-1687	263	2	16	16	NUM
easat-1687	263	3	]	]	X
easat-1687	263	4	g.	g.	PROPN
easat-1687	263	5	jensen	jensen	PROPN
easat-1687	263	6	,	,	PUNCT
easat-1687	263	7	«	«	PUNCT
easat-1687	263	8	the	the	DET
easat-1687	263	9	ipsasb	ipsasb	NOUN
easat-1687	263	10	’s	’s	PART
easat-1687	263	11	recent	recent	ADJ
easat-1687	263	12	strategies	strategy	NOUN
easat-1687	263	13	:	:	PUNCT
easat-1687	263	14	opportunities	opportunity	NOUN
easat-1687	263	15	for	for	ADP
easat-1687	263	16	academics	academic	NOUN
easat-1687	263	17	and	and	CCONJ
easat-1687	263	18	standard	standard	ADJ
easat-1687	263	19	-	-	PUNCT
easat-1687	263	20	setters	setter	NOUN
easat-1687	263	21	»	»	NOUN
easat-1687	263	22	,	,	PUNCT
easat-1687	263	23	j.	j.	PROPN
easat-1687	263	24	public	public	PROPN
easat-1687	263	25	budgeting	budgeting	PROPN
easat-1687	263	26	account	account	NOUN
easat-1687	263	27	.	.	PUNCT
easat-1687	264	1	financ	financ	PROPN
easat-1687	264	2	.	.	PUNCT
easat-1687	265	1	manage	manage	VERB
easat-1687	265	2	.	.	PUNCT
easat-1687	266	1	,	,	PUNCT
easat-1687	266	2	vol	vol	NOUN
easat-1687	266	3	.	.	PROPN
easat-1687	267	1	32	32	NUM
easat-1687	267	2	,	,	PUNCT
easat-1687	267	3	no	no	DET
easat-1687	267	4	3	3	NUM
easat-1687	267	5	,	,	PUNCT
easat-1687	267	6	p.	p.	NOUN
easat-1687	267	7	315‑319	315‑319	NUM
easat-1687	267	8	,	,	PUNCT
easat-1687	267	9	2020	2020	NUM
easat-1687	267	10	,	,	PUNCT
easat-1687	267	11	doi	doi	NOUN
easat-1687	267	12	:	:	PUNCT
easat-1687	267	13	10.1108	10.1108	NUM
easat-1687	267	14	/	/	SYM
easat-1687	267	15	jpbafm-04	jpbafm-04	NOUN
easat-1687	267	16	-	-	PUNCT
easat-1687	267	17	2020	2020	NUM
easat-1687	267	18	-	-	PUNCT
easat-1687	267	19	0050	0050	NUM
easat-1687	267	20	.	.	PUNCT
easat-1687	268	1	[	[	X
easat-1687	268	2	17	17	NUM
easat-1687	268	3	]	]	X
easat-1687	268	4	g.	g.	NOUN
easat-1687	268	5	mattei	mattei	PROPN
easat-1687	268	6	,	,	PUNCT
easat-1687	268	7	s.	s.	PROPN
easat-1687	268	8	jorge	jorge	PROPN
easat-1687	268	9	,	,	PUNCT
easat-1687	269	1	et	et	PROPN
easat-1687	269	2	f.	f.	PROPN
easat-1687	269	3	g.	g.	PROPN
easat-1687	269	4	grandis	grandis	PROPN
easat-1687	269	5	,	,	PUNCT
easat-1687	269	6	«	«	PUNCT
easat-1687	269	7	comparability	comparability	NOUN
easat-1687	269	8	in	in	ADP
easat-1687	269	9	ipsass	ipsass	NOUN
easat-1687	269	10	:	:	PUNCT
easat-1687	269	11	lessons	lesson	NOUN
easat-1687	269	12	to	to	PART
easat-1687	269	13	be	be	AUX
easat-1687	269	14	learned	learn	VERB
easat-1687	269	15	for	for	ADP
easat-1687	269	16	the	the	DET
easat-1687	269	17	european	european	ADJ
easat-1687	269	18	standards	standard	NOUN
easat-1687	269	19	»	»	PUNCT
easat-1687	269	20	,	,	PUNCT
easat-1687	269	21	account	account	NOUN
easat-1687	269	22	.	.	PUNCT
easat-1687	270	1	europe	europe	PROPN
easat-1687	270	2	,	,	PUNCT
easat-1687	270	3	vol	vol	NOUN
easat-1687	270	4	.	.	PROPN
easat-1687	270	5	17	17	NUM
easat-1687	270	6	,	,	PUNCT
easat-1687	270	7	no	no	DET
easat-1687	270	8	2	2	NUM
easat-1687	270	9	,	,	PUNCT
easat-1687	270	10	p.	p.	NOUN
easat-1687	270	11	158‑182	158‑182	PROPN
easat-1687	270	12	,	,	PUNCT
easat-1687	270	13	2020	2020	NUM
easat-1687	270	14	,	,	PUNCT
easat-1687	270	15	doi	doi	NOUN
easat-1687	270	16	:	:	PUNCT
easat-1687	270	17	10.1080/17449480.2020.1742362	10.1080/17449480.2020.1742362	NUM
easat-1687	270	18	.	.	PUNCT
easat-1687	271	1	[	[	X
easat-1687	271	2	1	1	X
easat-1687	271	3	]	]	X
easat-1687	271	4	g.	g.	PROPN
easat-1687	271	5	roje	roje	PROPN
easat-1687	271	6	,	,	PUNCT
easat-1687	271	7	v.	v.	ADP
easat-1687	271	8	vašiček	vašiček	PROPN
easat-1687	271	9	,	,	PUNCT
easat-1687	271	10	et	et	PROPN
easat-1687	271	11	m.	m.	NOUN
easat-1687	271	12	hladika	hladika	PROPN
easat-1687	271	13	,	,	PUNCT
easat-1687	271	14	«	«	PUNCT
easat-1687	271	15	the	the	DET
easat-1687	271	16	perspectives	perspective	NOUN
easat-1687	271	17	of	of	ADP
easat-1687	271	18	ipsass	ipsass	NOUN
easat-1687	271	19	introduction	introduction	NOUN
easat-1687	271	20	in	in	ADP
easat-1687	271	21	croatian	croatian	ADJ
easat-1687	271	22	public	public	ADJ
easat-1687	271	23	sector	sector	NOUN
easat-1687	271	24	»	»	PUNCT
easat-1687	271	25	,	,	PUNCT
easat-1687	271	26	int	int	PROPN
easat-1687	271	27	.	.	PUNCT
easat-1687	272	1	j.	j.	PROPN
easat-1687	272	2	public	public	ADJ
easat-1687	272	3	sect	sect	NOUN
easat-1687	272	4	.	.	PUNCT
easat-1687	273	1	perform	perform	VERB
easat-1687	273	2	.	.	PUNCT
easat-1687	274	1	manage	manage	VERB
easat-1687	274	2	.	.	PUNCT
easat-1687	275	1	,	,	PUNCT
easat-1687	275	2	vol	vol	NOUN
easat-1687	275	3	.	.	PROPN
easat-1687	276	1	2	2	NUM
easat-1687	276	2	,	,	PUNCT
easat-1687	276	3	no	no	DET
easat-1687	276	4	1	1	NUM
easat-1687	276	5	,	,	PUNCT
easat-1687	276	6	p.	p.	NOUN
easat-1687	276	7	25‑43	25‑43	NUM
easat-1687	276	8	,	,	PUNCT
easat-1687	276	9	2012	2012	NUM
easat-1687	276	10	,	,	PUNCT
easat-1687	276	11	doi	doi	NOUN
easat-1687	276	12	:	:	PUNCT
easat-1687	276	13	10.1504	10.1504	NUM
easat-1687	276	14	/	/	SYM
easat-1687	276	15	ijpspm.2012.048742	ijpspm.2012.048742	NOUN
easat-1687	276	16	.	.	PUNCT
easat-1687	277	1	[	[	X
easat-1687	277	2	18	18	NUM
easat-1687	277	3	]	]	X
easat-1687	277	4	l.	l.	PROPN
easat-1687	277	5	schmidthuber	schmidthuber	PROPN
easat-1687	277	6	,	,	PUNCT
easat-1687	277	7	d.	d.	PROPN
easat-1687	277	8	hilgers	hilgers	PROPN
easat-1687	277	9	,	,	PUNCT
easat-1687	277	10	et	et	PROPN
easat-1687	277	11	s.	s.	PROPN
easat-1687	277	12	hofmann	hofmann	PROPN
easat-1687	277	13	,	,	PUNCT
easat-1687	277	14	«	«	PUNCT
easat-1687	277	15	international	international	ADJ
easat-1687	277	16	public	public	ADJ
easat-1687	277	17	sector	sector	NOUN
easat-1687	277	18	accounting	accounting	NOUN
easat-1687	277	19	standards	standard	NOUN
easat-1687	277	20	(	(	PUNCT
easat-1687	277	21	ipsass	ipsass	NOUN
easat-1687	277	22	):	):	PUNCT
easat-1687	277	23	a	a	DET
easat-1687	277	24	systematic	systematic	ADJ
easat-1687	277	25	literature	literature	NOUN
easat-1687	277	26	review	review	NOUN
easat-1687	277	27	and	and	CCONJ
easat-1687	277	28	future	future	ADJ
easat-1687	277	29	research	research	NOUN
easat-1687	277	30	agenda	agenda	NOUN
easat-1687	277	31	»	»	PUNCT
easat-1687	277	32	,	,	PUNCT
easat-1687	277	33	financ	financ	PROPN
easat-1687	277	34	.	.	PUNCT
easat-1687	277	35	acc	acc	PROPN
easat-1687	277	36	.	.	PROPN
easat-1687	277	37	manag	manag	PROPN
easat-1687	277	38	.	.	PUNCT
easat-1687	277	39	,	,	PUNCT
easat-1687	277	40	vol	vol	NOUN
easat-1687	277	41	.	.	PROPN
easat-1687	278	1	38	38	NUM
easat-1687	278	2	,	,	PUNCT
easat-1687	278	3	no	no	DET
easat-1687	278	4	1	1	NUM
easat-1687	278	5	,	,	PUNCT
easat-1687	278	6	p.	p.	NOUN
easat-1687	278	7	119‑142	119‑142	NUM
easat-1687	278	8	,	,	PUNCT
easat-1687	278	9	2022	2022	NUM
easat-1687	278	10	,	,	PUNCT
easat-1687	278	11	doi	doi	NOUN
easat-1687	278	12	:	:	PUNCT
easat-1687	278	13	10.1111	10.1111	NUM
easat-1687	278	14	/	/	SYM
easat-1687	278	15	faam.12265	faam.12265	PROPN
easat-1687	278	16	.	.	PUNCT
easat-1687	279	1	[	[	X
easat-1687	279	2	19	19	NUM
easat-1687	279	3	]	]	X
easat-1687	279	4	m.	m.	NOUN
easat-1687	279	5	otrusinová	otrusinová	PROPN
easat-1687	279	6	,	,	PUNCT
easat-1687	279	7	m.	m.	NOUN
easat-1687	279	8	paseková	paseková	PROPN
easat-1687	279	9	,	,	PUNCT
easat-1687	279	10	d.	d.	PROPN
easat-1687	279	11	homola	homola	PROPN
easat-1687	279	12	,	,	PUNCT
easat-1687	279	13	et	et	PROPN
easat-1687	279	14	b.	b.	PROPN
easat-1687	279	15	svitáková	svitáková	PROPN
easat-1687	279	16	,	,	PUNCT
easat-1687	279	17	«	«	PUNCT
easat-1687	279	18	ipsas	ipsa	NOUN
easat-1687	279	19	,	,	PUNCT
easat-1687	279	20	ifrs	ifrs	NOUN
easat-1687	279	21	,	,	PUNCT
easat-1687	279	22	and	and	CCONJ
easat-1687	279	23	the	the	DET
easat-1687	279	24	quality	quality	NOUN
easat-1687	279	25	of	of	ADP
easat-1687	279	26	the	the	DET
easat-1687	279	27	accounting	accounting	NOUN
easat-1687	279	28	-	-	PUNCT
easat-1687	279	29	with	with	ADP
easat-1687	279	30	an	an	DET
easat-1687	279	31	accent	accent	NOUN
easat-1687	279	32	on	on	ADP
easat-1687	279	33	public	public	ADJ
easat-1687	279	34	management	management	NOUN
easat-1687	279	35	»	»	PUNCT
easat-1687	279	36	,	,	PUNCT
easat-1687	279	37	adm	adm	PROPN
easat-1687	279	38	.	.	PUNCT
easat-1687	279	39	manage	manage	VERB
easat-1687	279	40	.	.	PUNCT
easat-1687	280	1	public	public	ADJ
easat-1687	280	2	,	,	PUNCT
easat-1687	280	3	vol	vol	NOUN
easat-1687	280	4	.	.	NOUN
easat-1687	280	5	2022	2022	NUM
easat-1687	280	6	,	,	PUNCT
easat-1687	280	7	no	no	DET
easat-1687	280	8	39	39	NUM
easat-1687	280	9	,	,	PUNCT
easat-1687	280	10	p.	p.	NOUN
easat-1687	280	11	154‑169	154‑169	NUM
easat-1687	280	12	,	,	PUNCT
easat-1687	280	13	2022	2022	NUM
easat-1687	280	14	,	,	PUNCT
easat-1687	280	15	doi	doi	NOUN
easat-1687	280	16	:	:	PUNCT
easat-1687	280	17	10.24818	10.24818	NUM
easat-1687	280	18	/	/	SYM
easat-1687	280	19	amp/2022.39	amp/2022.39	NOUN
easat-1687	280	20	-	-	PUNCT
easat-1687	280	21	09	09	NUM
easat-1687	280	22	.	.	PUNCT
easat-1687	281	1	[	[	X
easat-1687	281	2	20	20	NUM
easat-1687	281	3	]	]	X
easat-1687	281	4	n.	n.	PROPN
easat-1687	281	5	moscariello	moscariello	PROPN
easat-1687	281	6	et	et	PROPN
easat-1687	281	7	e.	e.	PROPN
easat-1687	281	8	cinque	cinque	PROPN
easat-1687	281	9	,	,	PUNCT
easat-1687	281	10	«	«	PUNCT
easat-1687	281	11	the	the	DET
easat-1687	281	12	economic	economic	ADJ
easat-1687	281	13	effects	effect	NOUN
easat-1687	281	14	of	of	ADP
easat-1687	281	15	new	new	ADJ
easat-1687	281	16	ppp	ppp	NOUN
easat-1687	281	17	accounting	accounting	NOUN
easat-1687	281	18	treatments	treatment	NOUN
easat-1687	281	19	:	:	PUNCT
easat-1687	281	20	a	a	DET
easat-1687	281	21	critical	critical	ADJ
easat-1687	281	22	analysis	analysis	NOUN
easat-1687	281	23	of	of	ADP
easat-1687	281	24	the	the	DET
easat-1687	281	25	ipsas	ipsa	NOUN
easat-1687	281	26	32	32	NUM
easat-1687	281	27	»	»	NOUN
easat-1687	281	28	,	,	PUNCT
easat-1687	281	29	global	global	ADJ
easat-1687	281	30	bus	bus	NOUN
easat-1687	281	31	.	.	PUNCT
easat-1687	282	1	econ	econ	PROPN
easat-1687	282	2	.	.	PUNCT
easat-1687	283	1	rev	rev	PROPN
easat-1687	283	2	.	.	PROPN
easat-1687	283	3	,	,	PUNCT
easat-1687	283	4	vol	vol	NOUN
easat-1687	283	5	.	.	PROPN
easat-1687	283	6	18	18	NUM
easat-1687	283	7	,	,	PUNCT
easat-1687	283	8	no	no	DET
easat-1687	283	9	3‑4	3‑4	NUM
easat-1687	283	10	,	,	PUNCT
easat-1687	283	11	p.	p.	NOUN
easat-1687	283	12	310‑319	310‑319	NUM
easat-1687	283	13	,	,	PUNCT
easat-1687	283	14	2016	2016	NUM
easat-1687	283	15	,	,	PUNCT
easat-1687	283	16	doi	doi	NOUN
easat-1687	283	17	:	:	PUNCT
easat-1687	283	18	10.1504	10.1504	NUM
easat-1687	283	19	/	/	SYM
easat-1687	283	20	gber.2016.076237	gber.2016.076237	PROPN
easat-1687	283	21	.	.	PUNCT
easat-1687	284	1	[	[	X
easat-1687	284	2	21	21	NUM
easat-1687	284	3	]	]	X
easat-1687	284	4	n.	n.	NOUN
easat-1687	284	5	soguel	soguel	PROPN
easat-1687	284	6	et	et	PROPN
easat-1687	284	7	n.	n.	PROPN
easat-1687	284	8	luta	luta	PROPN
easat-1687	284	9	,	,	PUNCT
easat-1687	284	10	«	«	PUNCT
easat-1687	284	11	on	on	ADP
easat-1687	284	12	the	the	DET
easat-1687	284	13	road	road	NOUN
easat-1687	284	14	towards	towards	ADP
easat-1687	284	15	ipsas	ipsa	NOUN
easat-1687	284	16	with	with	ADP
easat-1687	284	17	a	a	DET
easat-1687	284	18	maturity	maturity	NOUN
easat-1687	284	19	model	model	NOUN
easat-1687	284	20	:	:	PUNCT
easat-1687	284	21	a	a	DET
easat-1687	284	22	swiss	swiss	ADJ
easat-1687	284	23	case	case	NOUN
easat-1687	284	24	study	study	NOUN
easat-1687	284	25	»	»	NOUN
easat-1687	284	26	,	,	PUNCT
easat-1687	284	27	int	int	PROPN
easat-1687	284	28	.	.	PUNCT
easat-1687	285	1	j.	j.	PROPN
easat-1687	285	2	public	public	ADJ
easat-1687	285	3	sect	sect	NOUN
easat-1687	285	4	.	.	PUNCT
easat-1687	286	1	manage	manage	VERB
easat-1687	286	2	.	.	PUNCT
easat-1687	287	1	,	,	PUNCT
easat-1687	287	2	vol	vol	NOUN
easat-1687	287	3	.	.	PROPN
easat-1687	288	1	34	34	NUM
easat-1687	288	2	,	,	PUNCT
easat-1687	288	3	no	no	DET
easat-1687	288	4	4	4	NUM
easat-1687	288	5	,	,	PUNCT
easat-1687	288	6	p.	p.	NOUN
easat-1687	288	7	425‑440	425‑440	NUM
easat-1687	288	8	,	,	PUNCT
easat-1687	288	9	2021	2021	NUM
easat-1687	288	10	,	,	PUNCT
easat-1687	288	11	doi	doi	NOUN
easat-1687	288	12	:	:	PUNCT
easat-1687	288	13	10.1108	10.1108	NUM
easat-1687	288	14	/	/	SYM
easat-1687	288	15	ijpsm-09	ijpsm-09	PROPN
easat-1687	288	16	-	-	PUNCT
easat-1687	288	17	2020	2020	NUM
easat-1687	288	18	-	-	PUNCT
easat-1687	288	19	0235	0235	NUM
easat-1687	288	20	.	.	PUNCT
easat-1687	289	1	[	[	X
easat-1687	289	2	22	22	NUM
easat-1687	289	3	]	]	PUNCT
easat-1687	289	4	s.	s.	PROPN
easat-1687	289	5	heintges	heintge	VERB
easat-1687	289	6	et	et	PROPN
easat-1687	289	7	g.	g.	PROPN
easat-1687	289	8	waldbauer	waldbauer	PROPN
easat-1687	289	9	,	,	PUNCT
easat-1687	289	10	«	«	PUNCT
easat-1687	289	11	new	new	ADJ
easat-1687	289	12	development	development	NOUN
easat-1687	289	13	:	:	PUNCT
easat-1687	289	14	the	the	DET
easat-1687	289	15	ipsasb	ipsasb	NOUN
easat-1687	289	16	project	project	NOUN
easat-1687	289	17	on	on	ADP
easat-1687	289	18	accounting	account	VERB
easat-1687	289	19	for	for	ADP
easat-1687	289	20	social	social	ADJ
easat-1687	289	21	benefits	benefit	NOUN
easat-1687	289	22	—	—	PUNCT
easat-1687	289	23	ipsas	ipsa	VERB
easat-1687	289	24	42	42	NUM
easat-1687	289	25	»	»	NOUN
easat-1687	289	26	,	,	PUNCT
easat-1687	289	27	pub	pub	NOUN
easat-1687	289	28	.	.	PUNCT
easat-1687	290	1	money	money	NOUN
easat-1687	290	2	manage	manage	NOUN
easat-1687	290	3	.	.	PUNCT
easat-1687	290	4	,	,	PUNCT
easat-1687	290	5	vol	vol	NOUN
easat-1687	290	6	.	.	PROPN
easat-1687	290	7	39	39	NUM
easat-1687	290	8	,	,	PUNCT
easat-1687	290	9	no	no	DET
easat-1687	290	10	8	8	NUM
easat-1687	290	11	,	,	PUNCT
easat-1687	290	12	p.	p.	NOUN
easat-1687	291	1	590‑594	590‑594	NUM
easat-1687	291	2	,	,	PUNCT
easat-1687	291	3	2019	2019	NUM
easat-1687	291	4	,	,	PUNCT
easat-1687	291	5	doi	doi	NOUN
easat-1687	291	6	:	:	PUNCT
easat-1687	291	7	10.1080/09540962.2019.1592882	10.1080/09540962.2019.1592882	NUM
easat-1687	291	8	.	.	PUNCT
easat-1687	292	1	[	[	X
easat-1687	292	2	23	23	NUM
easat-1687	292	3	]	]	PUNCT
easat-1687	292	4	s.	s.	PROPN
easat-1687	292	5	w.	w.	PROPN
easat-1687	292	6	kartiko	kartiko	PROPN
easat-1687	292	7	,	,	PUNCT
easat-1687	292	8	h.	h.	PROPN
easat-1687	292	9	rossieta	rossieta	PROPN
easat-1687	292	10	,	,	PUNCT
easat-1687	292	11	d.	d.	PROPN
easat-1687	292	12	martani	martani	PROPN
easat-1687	292	13	,	,	PUNCT
easat-1687	292	14	et	et	PROPN
easat-1687	292	15	t.	t.	PROPN
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easat-1687	292	17	,	,	PUNCT
easat-1687	292	18	«	«	PUNCT
easat-1687	292	19	measuring	measure	VERB
easat-1687	292	20	accrual	accrual	ADJ
easat-1687	292	21	-	-	PUNCT
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easat-1687	292	23	ipsas	ipsa	NOUN
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easat-1687	292	29	central	central	ADJ
easat-1687	292	30	government	government	NOUN
easat-1687	292	31	fiscal	fiscal	ADJ
easat-1687	292	32	transparency	transparency	NOUN
easat-1687	292	33	»	»	PUNCT
easat-1687	292	34	,	,	PUNCT
easat-1687	292	35	bar	bar	NOUN
easat-1687	292	36	braz	braz	PROPN
easat-1687	292	37	.	.	PUNCT
easat-1687	293	1	adm	adm	PROPN
easat-1687	293	2	.	.	PUNCT
easat-1687	294	1	rev	rev	PROPN
easat-1687	294	2	.	.	PROPN
easat-1687	294	3	,	,	PUNCT
easat-1687	294	4	vol	vol	NOUN
easat-1687	294	5	.	.	PROPN
easat-1687	294	6	15	15	NUM
easat-1687	294	7	,	,	PUNCT
easat-1687	294	8	no	no	DET
easat-1687	294	9	4	4	NUM
easat-1687	294	10	,	,	PUNCT
easat-1687	294	11	2018	2018	NUM
easat-1687	294	12	,	,	PUNCT
easat-1687	294	13	doi	doi	NOUN
easat-1687	294	14	:	:	PUNCT
easat-1687	294	15	10.1590/1807	10.1590/1807	NUM
easat-1687	294	16	-	-	SYM
easat-1687	294	17	7692bar2018170119	7692bar2018170119	NUM
easat-1687	294	18	.	.	PUNCT
easat-1687	295	1	[	[	X
easat-1687	295	2	24	24	NUM
easat-1687	295	3	]	]	X
easat-1687	295	4	s.	s.	PROPN
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easat-1687	295	6	et	et	PROPN
easat-1687	295	7	a.	a.	PROPN
easat-1687	295	8	conrath	conrath	PROPN
easat-1687	295	9	-	-	PUNCT
easat-1687	295	10	hargreaves	hargreaves	PROPN
easat-1687	295	11	,	,	PUNCT
easat-1687	295	12	«	«	PUNCT
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easat-1687	295	16	sector	sector	NOUN
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easat-1687	295	19	the	the	DET
easat-1687	295	20	eu	eu	PROPN
easat-1687	295	21	are	be	AUX
easat-1687	295	22	ipsas	ipsa	NOUN
easat-1687	295	23	suitable	suitable	ADJ
easat-1687	295	24	as	as	ADP
easat-1687	295	25	a	a	DET
easat-1687	295	26	basis	basis	NOUN
easat-1687	295	27	for	for	ADP
easat-1687	295	28	the	the	DET
easat-1687	295	29	development	development	NOUN
easat-1687	295	30	of	of	ADP
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easat-1687	295	32	standards	standard	NOUN
easat-1687	295	33	(	(	PUNCT
easat-1687	295	34	epsas	epsas	PROPN
easat-1687	295	35	)	)	PUNCT
easat-1687	295	36	?	?	PUNCT
easat-1687	296	1	»	»	NOUN
easat-1687	296	2	,	,	PUNCT
easat-1687	296	3	betr.wirtsch	betr.wirtsch	PROPN
easat-1687	296	4	.	.	PUNCT
easat-1687	296	5	forsch	forsch	PROPN
easat-1687	296	6	.	.	PUNCT
easat-1687	297	1	prax	prax	PROPN
easat-1687	297	2	.	.	PROPN
easat-1687	297	3	,	,	PUNCT
easat-1687	297	4	no	no	DET
easat-1687	297	5	6	6	NUM
easat-1687	297	6	,	,	PUNCT
easat-1687	297	7	2015	2015	NUM
easat-1687	297	8	,	,	PUNCT
easat-1687	297	9	[	[	X
easat-1687	297	10	en	en	X
easat-1687	297	11	ligne	ligne	X
easat-1687	297	12	]	]	PUNCT
easat-1687	297	13	.	.	PUNCT
easat-1687	298	1	disponible	disponible	ADJ
easat-1687	298	2	sur	sur	PROPN
easat-1687	298	3	:	:	PUNCT
easat-1687	298	4	https://www.scopus.com/inward/record.uri?eid=2-s2.084959461228&partnerid=40&md5=e63b629da5454cfbff6959b3aad19255	https://www.scopus.com/inward/record.uri?eid=2-s2.084959461228&partnerid=40&md5=e63b629da5454cfbff6959b3aad19255	PROPN
easat-1687	299	1	[	[	X
easat-1687	299	2	25	25	NUM
easat-1687	299	3	]	]	PUNCT
easat-1687	299	4	t.	t.	NOUN
easat-1687	299	5	polzer	polzer	NOUN
easat-1687	299	6	et	et	PROPN
easat-1687	299	7	c.	c.	PROPN
easat-1687	299	8	reichard	reichard	PROPN
easat-1687	299	9	,	,	PUNCT
easat-1687	299	10	«	«	PUNCT
easat-1687	299	11	ipsas	ipsa	NOUN
easat-1687	299	12	for	for	ADP
easat-1687	299	13	european	european	PROPN
easat-1687	299	14	union	union	PROPN
easat-1687	299	15	member	member	NOUN
easat-1687	299	16	states	state	NOUN
easat-1687	299	17	as	as	ADP
easat-1687	299	18	starting	start	VERB
easat-1687	299	19	points	point	NOUN
easat-1687	299	20	for	for	ADP
easat-1687	299	21	epsas	epsa	NOUN
easat-1687	299	22	:	:	PUNCT
easat-1687	299	23	analysis	analysis	NOUN
easat-1687	299	24	of	of	ADP
easat-1687	299	25	the	the	DET
easat-1687	299	26	discourses	discourse	NOUN
easat-1687	299	27	among	among	ADP
easat-1687	299	28	countries	country	NOUN
easat-1687	299	29	and	and	CCONJ
easat-1687	299	30	stakeholders	stakeholder	NOUN
easat-1687	299	31	»	»	VERB
easat-1687	299	32	,	,	PUNCT
easat-1687	299	33	int	int	PROPN
easat-1687	299	34	.	.	PUNCT
easat-1687	300	1	j.	j.	PROPN
easat-1687	300	2	public	public	ADJ
easat-1687	300	3	sect	sect	NOUN
easat-1687	300	4	.	.	PUNCT
easat-1687	301	1	manage	manage	VERB
easat-1687	301	2	.	.	PUNCT
easat-1687	302	1	,	,	PUNCT
easat-1687	302	2	vol	vol	NOUN
easat-1687	302	3	.	.	PROPN
easat-1687	303	1	33	33	NUM
easat-1687	303	2	,	,	PUNCT
easat-1687	303	3	no	no	DET
easat-1687	303	4	2‑3	2‑3	NOUN
easat-1687	303	5	,	,	PUNCT
easat-1687	303	6	p.	p.	NOUN
easat-1687	303	7	247‑264	247‑264	NUM
easat-1687	303	8	,	,	PUNCT
easat-1687	303	9	2020	2020	NUM
easat-1687	303	10	,	,	PUNCT
easat-1687	303	11	doi	doi	NOUN
easat-1687	303	12	:	:	PUNCT
easat-1687	303	13	10.1108	10.1108	NUM
easat-1687	303	14	/	/	SYM
easat-1687	303	15	ijpsm-12	ijpsm-12	PROPN
easat-1687	303	16	-	-	PUNCT
easat-1687	303	17	2018	2018	NUM
easat-1687	303	18	-	-	PUNCT
easat-1687	303	19	0276	0276	NUM
easat-1687	303	20	.	.	PUNCT
easat-1687	304	1	[	[	X
easat-1687	304	2	26	26	NUM
easat-1687	304	3	]	]	X
easat-1687	304	4	v.	v.	PROPN
easat-1687	304	5	tawiah	tawiah	PROPN
easat-1687	304	6	,	,	PUNCT
easat-1687	304	7	«	«	PUNCT
easat-1687	304	8	the	the	DET
easat-1687	304	9	effect	effect	NOUN
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easat-1687	304	11	ipsas	ipsas	ADJ
easat-1687	304	12	adoption	adoption	NOUN
easat-1687	304	13	on	on	ADP
easat-1687	304	14	governance	governance	NOUN
easat-1687	304	15	quality	quality	NOUN
easat-1687	304	16	:	:	PUNCT
easat-1687	304	17	evidence	evidence	NOUN
easat-1687	304	18	from	from	ADP
easat-1687	304	19	developing	develop	VERB
easat-1687	304	20	and	and	CCONJ
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easat-1687	304	22	countries	country	NOUN
easat-1687	304	23	»	»	PUNCT
easat-1687	304	24	,	,	PUNCT
easat-1687	304	25	public	public	ADJ
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easat-1687	304	28	.	.	PUNCT
easat-1687	305	1	rev	rev	PROPN
easat-1687	305	2	.	.	PROPN
easat-1687	305	3	,	,	PUNCT
easat-1687	305	4	vol	vol	NOUN
easat-1687	305	5	.	.	PROPN
easat-1687	305	6	23	23	NUM
easat-1687	305	7	,	,	PUNCT
easat-1687	305	8	no	no	DET
easat-1687	305	9	1	1	NUM
easat-1687	305	10	,	,	PUNCT
easat-1687	306	1	p.	p.	NOUN
easat-1687	306	2	305‑324	305‑324	NUM
easat-1687	306	3	,	,	PUNCT
easat-1687	306	4	2023	2023	NUM
easat-1687	306	5	,	,	PUNCT
easat-1687	306	6	doi	doi	NOUN
easat-1687	306	7	:	:	PUNCT
easat-1687	306	8	10.1007	10.1007	NUM
easat-1687	306	9	/	/	SYM
easat-1687	306	10	s11115	s11115	PROPN
easat-1687	306	11	-	-	PUNCT
easat-1687	306	12	022	022	NUM
easat-1687	306	13	-	-	PUNCT
easat-1687	306	14	00625	00625	NUM
easat-1687	306	15	-	-	PUNCT
easat-1687	306	16	w.	w.	NOUN
easat-1687	307	1	[	[	X
easat-1687	307	2	27	27	NUM
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easat-1687	307	4	v.	v.	PROPN
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easat-1687	307	6	,	,	PUNCT
easat-1687	307	7	«	«	PUNCT
easat-1687	307	8	the	the	DET
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easat-1687	307	10	of	of	ADP
easat-1687	307	11	ipsas	ipsas	ADJ
easat-1687	307	12	adoption	adoption	NOUN
easat-1687	307	13	on	on	ADP
easat-1687	307	14	corruption	corruption	NOUN
easat-1687	307	15	in	in	ADP
easat-1687	307	16	developing	develop	VERB
easat-1687	307	17	countries	country	NOUN
easat-1687	307	18	»	»	PUNCT
easat-1687	307	19	,	,	PUNCT
easat-1687	307	20	financ	financ	PROPN
easat-1687	307	21	.	.	PUNCT
easat-1687	307	22	acc	acc	PROPN
easat-1687	307	23	.	.	PROPN
easat-1687	307	24	manag	manag	PROPN
easat-1687	307	25	.	.	PROPN
easat-1687	307	26	,	,	PUNCT
easat-1687	307	27	vol	vol	NOUN
easat-1687	307	28	.	.	PROPN
easat-1687	307	29	39	39	NUM
easat-1687	307	30	,	,	PUNCT
easat-1687	307	31	no	no	DET
easat-1687	307	32	1	1	NUM
easat-1687	307	33	,	,	PUNCT
easat-1687	307	34	p.	p.	NOUN
easat-1687	307	35	103‑124	103‑124	NUM
easat-1687	307	36	,	,	PUNCT
easat-1687	307	37	2023	2023	NUM
easat-1687	307	38	,	,	PUNCT
easat-1687	307	39	doi	doi	NOUN
easat-1687	307	40	:	:	PUNCT
easat-1687	307	41	10.1111	10.1111	NUM
easat-1687	307	42	/	/	SYM
easat-1687	307	43	faam.12288	faam.12288	NOUN
easat-1687	307	44	.	.	PUNCT
easat-1687	308	1	[	[	X
easat-1687	308	2	28	28	NUM
easat-1687	308	3	]	]	X
easat-1687	308	4	y.	y.	PROPN
easat-1687	308	5	mnif	mnif	PROPN
easat-1687	308	6	et	et	PROPN
easat-1687	308	7	y.	y.	PROPN
easat-1687	308	8	gafsi	gafsi	PROPN
easat-1687	308	9	,	,	PUNCT
easat-1687	308	10	«	«	PUNCT
easat-1687	308	11	a	a	DET
easat-1687	308	12	contingency	contingency	NOUN
easat-1687	308	13	theory	theory	NOUN
easat-1687	308	14	perspective	perspective	NOUN
easat-1687	308	15	on	on	ADP
easat-1687	308	16	the	the	DET
easat-1687	308	17	analysis	analysis	NOUN
easat-1687	308	18	of	of	ADP
easat-1687	308	19	central	central	ADJ
easat-1687	308	20	government	government	NOUN
easat-1687	308	21	accounting	accounting	NOUN
easat-1687	308	22	disclosure	disclosure	NOUN
easat-1687	308	23	under	under	ADP
easat-1687	308	24	international	international	ADJ
easat-1687	308	25	public	public	ADJ
easat-1687	308	26	sector	sector	NOUN
easat-1687	308	27	accounting	accounting	NOUN
easat-1687	308	28	standards	standard	NOUN
easat-1687	308	29	(	(	PUNCT
easat-1687	308	30	ipsas	ipsa	NOUN
easat-1687	308	31	)	)	PUNCT
easat-1687	308	32	»	»	NOUN
easat-1687	308	33	,	,	PUNCT
easat-1687	308	34	meditari	meditari	ADJ
easat-1687	308	35	account	account	NOUN
easat-1687	308	36	.	.	PUNCT
easat-1687	309	1	res	re	NOUN
easat-1687	309	2	.	.	PROPN
easat-1687	309	3	,	,	PUNCT
easat-1687	309	4	vol	vol	NOUN
easat-1687	309	5	.	.	PROPN
easat-1687	309	6	28	28	NUM
easat-1687	309	7	,	,	PUNCT
easat-1687	309	8	no	no	DET
easat-1687	309	9	6	6	NUM
easat-1687	309	10	,	,	PUNCT
easat-1687	309	11	p.	p.	NOUN
easat-1687	309	12	1089‑1117	1089‑1117	NUM
easat-1687	309	13	,	,	PUNCT
easat-1687	309	14	2020	2020	NUM
easat-1687	309	15	,	,	PUNCT
easat-1687	309	16	doi	doi	NOUN
easat-1687	309	17	:	:	PUNCT
easat-1687	309	18	10.1108	10.1108	NUM
easat-1687	309	19	/	/	SYM
easat-1687	309	20	medar-04	medar-04	PROPN
easat-1687	309	21	-	-	PUNCT
easat-1687	309	22	2019	2019	NUM
easat-1687	309	23	-	-	PUNCT
easat-1687	309	24	0480	0480	NUM
easat-1687	309	25	.	.	PUNCT