id	sid	tid	token	lemma	pos
easat-6028	1	1	edelweiss	edelweiss	PROPN
easat-6028	1	2	applied	apply	VERB
easat-6028	1	3	science	science	NOUN
easat-6028	1	4	and	and	CCONJ
easat-6028	1	5	technology	technology	NOUN
easat-6028	1	6	issn	issn	PROPN
easat-6028	1	7	:	:	PUNCT
easat-6028	1	8	2576	2576	NUM
easat-6028	1	9	-	-	SYM
easat-6028	1	10	8484	8484	NUM
easat-6028	1	11	vol	vol	NOUN
easat-6028	1	12	.	.	PROPN
easat-6028	2	1	9	9	NUM
easat-6028	2	2	,	,	PUNCT
easat-6028	2	3	no	no	INTJ
easat-6028	2	4	.	.	NOUN
easat-6028	2	5	4	4	NUM
easat-6028	2	6	,	,	PUNCT
easat-6028	2	7	551	551	NUM
easat-6028	2	8	-	-	SYM
easat-6028	2	9	563	563	NUM
easat-6028	2	10	2025	2025	NUM
easat-6028	2	11	publisher	publisher	NOUN
easat-6028	2	12	:	:	PUNCT
easat-6028	2	13	learning	learn	VERB
easat-6028	2	14	gate	gate	NOUN
easat-6028	2	15	doi	doi	PROPN
easat-6028	2	16	:	:	PUNCT
easat-6028	2	17	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	2	18	©	©	PROPN
easat-6028	2	19	2025	2025	NUM
easat-6028	2	20	by	by	ADP
easat-6028	2	21	the	the	DET
easat-6028	2	22	authors	author	NOUN
easat-6028	2	23	;	;	PUNCT
easat-6028	2	24	licensee	licensee	PROPN
easat-6028	2	25	learning	learning	NOUN
easat-6028	2	26	gate	gate	NOUN
easat-6028	2	27	©	©	PROPN
easat-6028	2	28	2025	2025	NUM
easat-6028	2	29	by	by	ADP
easat-6028	2	30	the	the	DET
easat-6028	2	31	authors	author	NOUN
easat-6028	2	32	;	;	PUNCT
easat-6028	2	33	licensee	licensee	PROPN
easat-6028	2	34	learning	learning	NOUN
easat-6028	2	35	gate	gate	NOUN
easat-6028	2	36	history	history	NOUN
easat-6028	2	37	:	:	PUNCT
easat-6028	2	38	received	receive	VERB
easat-6028	2	39	:	:	PUNCT
easat-6028	2	40	27	27	NUM
easat-6028	2	41	january	january	NOUN
easat-6028	2	42	2025	2025	NUM
easat-6028	2	43	;	;	PUNCT
easat-6028	2	44	revised	revise	VERB
easat-6028	2	45	:	:	PUNCT
easat-6028	2	46	21	21	NUM
easat-6028	2	47	march	march	NOUN
easat-6028	2	48	2025	2025	NUM
easat-6028	2	49	;	;	PUNCT
easat-6028	2	50	accepted	accept	VERB
easat-6028	2	51	:	:	PUNCT
easat-6028	2	52	25	25	NUM
easat-6028	2	53	march	march	NOUN
easat-6028	2	54	2025	2025	NUM
easat-6028	2	55	;	;	PUNCT
easat-6028	2	56	published	publish	VERB
easat-6028	2	57	:	:	PUNCT
easat-6028	2	58	7	7	NUM
easat-6028	2	59	april	april	PROPN
easat-6028	2	60	2025	2025	NUM
easat-6028	2	61	*	*	PUNCT
easat-6028	2	62	correspondence	correspondence	NOUN
easat-6028	2	63	:	:	PUNCT
easat-6028	2	64	nguyenquynhtrang@tmu.edu.vn	nguyenquynhtrang@tmu.edu.vn	NOUN
easat-6028	2	65	leveraging	leverage	VERB
easat-6028	2	66	management	management	NOUN
easat-6028	2	67	accounting	account	VERB
easat-6028	2	68	for	for	ADP
easat-6028	2	69	strategic	strategic	ADJ
easat-6028	2	70	decision	decision	NOUN
easat-6028	2	71	making	making	NOUN
easat-6028	2	72	:	:	PUNCT
easat-6028	2	73	key	key	ADJ
easat-6028	2	74	drivers	driver	NOUN
easat-6028	2	75	and	and	CCONJ
easat-6028	2	76	performance	performance	NOUN
easat-6028	2	77	impact	impact	NOUN
easat-6028	2	78	in	in	ADP
easat-6028	2	79	vietnamese	vietnamese	ADJ
easat-6028	2	80	mechanical	mechanical	ADJ
easat-6028	2	81	manufacturing	manufacturing	NOUN
easat-6028	2	82	firms	firm	NOUN
easat-6028	2	83	nguyen	nguyen	PROPN
easat-6028	2	84	thanh	thanh	PROPN
easat-6028	2	85	vu1	vu1	PROPN
easat-6028	2	86	,	,	PUNCT
easat-6028	2	87	nguyen	nguyen	NOUN
easat-6028	2	88	quynh	quynh	NOUN
easat-6028	2	89	trang2	trang2	PROPN
easat-6028	2	90	*	*	PROPN
easat-6028	2	91	,	,	PUNCT
easat-6028	2	92	pham	pham	PROPN
easat-6028	2	93	thi	thi	AUX
easat-6028	2	94	thu	thu	PROPN
easat-6028	2	95	hoai3	hoai3	NOUN
easat-6028	3	1	1thai	1thai	PROPN
easat-6028	3	2	nguyen	nguyen	PROPN
easat-6028	3	3	university	university	PROPN
easat-6028	3	4	of	of	ADP
easat-6028	3	5	economics	economics	PROPN
easat-6028	3	6	and	and	CCONJ
easat-6028	3	7	business	business	PROPN
easat-6028	3	8	administration	administration	PROPN
easat-6028	3	9	,	,	PUNCT
easat-6028	3	10	thai	thai	PROPN
easat-6028	3	11	nguyen	nguyen	PROPN
easat-6028	3	12	,	,	PUNCT
easat-6028	3	13	vietnam	vietnam	PROPN
easat-6028	3	14	;	;	PUNCT
easat-6028	3	15	nguyenthanhvu@tueba.edu.vn	nguyenthanhvu@tueba.edu.vn	NOUN
easat-6028	3	16	(	(	PUNCT
easat-6028	3	17	n.t.v	n.t.v	ADJ
easat-6028	3	18	.	.	PUNCT
easat-6028	3	19	)	)	PUNCT
easat-6028	4	1	2,3institute	2,3institute	NUM
easat-6028	4	2	of	of	ADP
easat-6028	4	3	accounting	accounting	NOUN
easat-6028	4	4	and	and	CCONJ
easat-6028	4	5	auditing	auditing	NOUN
easat-6028	4	6	,	,	PUNCT
easat-6028	4	7	thuongmai	thuongmai	PROPN
easat-6028	4	8	university	university	PROPN
easat-6028	4	9	,	,	PUNCT
easat-6028	4	10	hanoi	hanoi	PROPN
easat-6028	4	11	,	,	PUNCT
easat-6028	4	12	vietnam	vietnam	PROPN
easat-6028	4	13	;	;	PUNCT
easat-6028	4	14	nguyenquynhtrang@tmu.edu.vn	nguyenquynhtrang@tmu.edu.vn	NOUN
easat-6028	4	15	(	(	PUNCT
easat-6028	4	16	n.q.t	n.q.t	NOUN
easat-6028	4	17	.	.	PUNCT
easat-6028	4	18	)	)	PUNCT
easat-6028	5	1	hoai.phamtkpt@tmu.edu.vn	hoai.phamtkpt@tmu.edu.vn	PROPN
easat-6028	5	2	(	(	PUNCT
easat-6028	5	3	p.t.t.h	p.t.t.h	NOUN
easat-6028	5	4	.	.	PUNCT
easat-6028	5	5	)	)	PUNCT
easat-6028	6	1	abstract	abstract	NOUN
easat-6028	6	2	:	:	PUNCT
easat-6028	6	3	the	the	DET
easat-6028	6	4	vietnamese	vietnamese	ADJ
easat-6028	6	5	mechanical	mechanical	ADJ
easat-6028	6	6	manufacturing	manufacturing	NOUN
easat-6028	6	7	sector	sector	NOUN
easat-6028	6	8	is	be	AUX
easat-6028	6	9	a	a	DET
easat-6028	6	10	cornerstone	cornerstone	NOUN
easat-6028	6	11	of	of	ADP
easat-6028	6	12	the	the	DET
easat-6028	6	13	country	country	NOUN
easat-6028	6	14	’s	’s	PART
easat-6028	6	15	industrial	industrial	ADJ
easat-6028	6	16	economy	economy	NOUN
easat-6028	6	17	,	,	PUNCT
easat-6028	6	18	facing	face	VERB
easat-6028	6	19	intense	intense	ADJ
easat-6028	6	20	competition	competition	NOUN
easat-6028	6	21	and	and	CCONJ
easat-6028	6	22	rapid	rapid	ADJ
easat-6028	6	23	technological	technological	ADJ
easat-6028	6	24	changes	change	NOUN
easat-6028	6	25	.	.	PUNCT
easat-6028	7	1	despite	despite	SCONJ
easat-6028	7	2	the	the	DET
easat-6028	7	3	critical	critical	ADJ
easat-6028	7	4	role	role	NOUN
easat-6028	7	5	of	of	ADP
easat-6028	7	6	strategic	strategic	ADJ
easat-6028	7	7	decision	decision	NOUN
easat-6028	7	8	-	-	PUNCT
easat-6028	7	9	making	making	NOUN
easat-6028	7	10	in	in	ADP
easat-6028	7	11	these	these	DET
easat-6028	7	12	enterprises	enterprise	NOUN
easat-6028	7	13	,	,	PUNCT
easat-6028	7	14	research	research	NOUN
easat-6028	7	15	on	on	ADP
easat-6028	7	16	management	management	NOUN
easat-6028	7	17	accounting	accounting	NOUN
easat-6028	7	18	practices	practice	NOUN
easat-6028	7	19	in	in	ADP
easat-6028	7	20	this	this	DET
easat-6028	7	21	sector	sector	NOUN
easat-6028	7	22	remains	remain	VERB
easat-6028	7	23	limited	limited	ADJ
easat-6028	7	24	,	,	PUNCT
easat-6028	7	25	especially	especially	ADV
easat-6028	7	26	regarding	regard	VERB
easat-6028	7	27	factors	factor	NOUN
easat-6028	7	28	influencing	influence	VERB
easat-6028	7	29	its	its	PRON
easat-6028	7	30	adoption	adoption	NOUN
easat-6028	7	31	and	and	CCONJ
easat-6028	7	32	impact	impact	NOUN
easat-6028	7	33	on	on	ADP
easat-6028	7	34	firm	firm	ADJ
easat-6028	7	35	performance	performance	NOUN
easat-6028	7	36	.	.	PUNCT
easat-6028	8	1	this	this	DET
easat-6028	8	2	study	study	NOUN
easat-6028	8	3	addresses	address	VERB
easat-6028	8	4	the	the	DET
easat-6028	8	5	gap	gap	NOUN
easat-6028	8	6	by	by	ADP
easat-6028	8	7	analyzing	analyze	VERB
easat-6028	8	8	the	the	DET
easat-6028	8	9	application	application	NOUN
easat-6028	8	10	of	of	ADP
easat-6028	8	11	management	management	NOUN
easat-6028	8	12	accounting	account	VERB
easat-6028	8	13	for	for	ADP
easat-6028	8	14	decision	decision	NOUN
easat-6028	8	15	-	-	PUNCT
easat-6028	8	16	making	making	NOUN
easat-6028	8	17	(	(	PUNCT
easat-6028	8	18	mamd	mamd	ADJ
easat-6028	8	19	)	)	PUNCT
easat-6028	8	20	within	within	ADP
easat-6028	8	21	the	the	DET
easat-6028	8	22	unique	unique	ADJ
easat-6028	8	23	context	context	NOUN
easat-6028	8	24	of	of	ADP
easat-6028	8	25	vietnamese	vietnamese	ADJ
easat-6028	8	26	mechanical	mechanical	ADJ
easat-6028	8	27	manufacturing	manufacturing	NOUN
easat-6028	8	28	enterprises	enterprise	NOUN
easat-6028	8	29	(	(	PUNCT
easat-6028	8	30	vmmes	vmme	NOUN
easat-6028	8	31	)	)	PUNCT
easat-6028	8	32	.	.	PUNCT
easat-6028	9	1	this	this	DET
easat-6028	9	2	research	research	NOUN
easat-6028	9	3	aims	aim	VERB
easat-6028	9	4	to	to	PART
easat-6028	9	5	identify	identify	VERB
easat-6028	9	6	and	and	CCONJ
easat-6028	9	7	evaluate	evaluate	VERB
easat-6028	9	8	key	key	ADJ
easat-6028	9	9	factors	factor	NOUN
easat-6028	9	10	influencing	influence	VERB
easat-6028	9	11	the	the	DET
easat-6028	9	12	adoption	adoption	NOUN
easat-6028	9	13	of	of	ADP
easat-6028	9	14	mamd	mamd	NOUN
easat-6028	9	15	in	in	ADP
easat-6028	9	16	vmmes	vmme	NOUN
easat-6028	9	17	and	and	CCONJ
easat-6028	9	18	to	to	PART
easat-6028	9	19	quantify	quantify	VERB
easat-6028	9	20	its	its	PRON
easat-6028	9	21	impact	impact	NOUN
easat-6028	9	22	on	on	ADP
easat-6028	9	23	both	both	CCONJ
easat-6028	9	24	financial	financial	ADJ
easat-6028	9	25	and	and	CCONJ
easat-6028	9	26	operational	operational	ADJ
easat-6028	9	27	performance	performance	NOUN
easat-6028	9	28	metrics	metric	NOUN
easat-6028	9	29	.	.	PUNCT
easat-6028	10	1	by	by	ADP
easat-6028	10	2	doing	do	VERB
easat-6028	10	3	so	so	ADV
easat-6028	10	4	,	,	PUNCT
easat-6028	10	5	the	the	DET
easat-6028	10	6	study	study	NOUN
easat-6028	10	7	seeks	seek	VERB
easat-6028	10	8	to	to	PART
easat-6028	10	9	provide	provide	VERB
easat-6028	10	10	empirical	empirical	ADJ
easat-6028	10	11	evidence	evidence	NOUN
easat-6028	10	12	on	on	ADP
easat-6028	10	13	the	the	DET
easat-6028	10	14	strategic	strategic	ADJ
easat-6028	10	15	benefits	benefit	NOUN
easat-6028	10	16	of	of	ADP
easat-6028	10	17	mamd	mamd	ADJ
easat-6028	10	18	,	,	PUNCT
easat-6028	10	19	contributing	contribute	VERB
easat-6028	10	20	to	to	ADP
easat-6028	10	21	an	an	DET
easat-6028	10	22	enhanced	enhanced	ADJ
easat-6028	10	23	understanding	understanding	NOUN
easat-6028	10	24	of	of	ADP
easat-6028	10	25	management	management	NOUN
easat-6028	10	26	accounting	accounting	NOUN
easat-6028	10	27	as	as	ADP
easat-6028	10	28	a	a	DET
easat-6028	10	29	tool	tool	NOUN
easat-6028	10	30	for	for	ADP
easat-6028	10	31	driving	drive	VERB
easat-6028	10	32	competitiveness	competitiveness	NOUN
easat-6028	10	33	and	and	CCONJ
easat-6028	10	34	performance	performance	NOUN
easat-6028	10	35	in	in	ADP
easat-6028	10	36	emerging	emerge	VERB
easat-6028	10	37	economies	economy	NOUN
easat-6028	10	38	.	.	PUNCT
easat-6028	11	1	the	the	DET
easat-6028	11	2	study	study	NOUN
easat-6028	11	3	employs	employ	VERB
easat-6028	11	4	structural	structural	ADJ
easat-6028	11	5	equation	equation	NOUN
easat-6028	11	6	modeling	modeling	NOUN
easat-6028	11	7	(	(	PUNCT
easat-6028	11	8	sem	sem	NOUN
easat-6028	11	9	)	)	PUNCT
easat-6028	11	10	to	to	PART
easat-6028	11	11	analyze	analyze	VERB
easat-6028	11	12	data	datum	NOUN
easat-6028	11	13	collected	collect	VERB
easat-6028	11	14	through	through	ADP
easat-6028	11	15	structured	structured	ADJ
easat-6028	11	16	surveys	survey	NOUN
easat-6028	11	17	from	from	ADP
easat-6028	11	18	a	a	DET
easat-6028	11	19	sample	sample	NOUN
easat-6028	11	20	of	of	ADP
easat-6028	11	21	79	79	NUM
easat-6028	11	22	vmmes	vmme	NOUN
easat-6028	11	23	,	,	PUNCT
easat-6028	11	24	selected	select	VERB
easat-6028	11	25	from	from	ADP
easat-6028	11	26	the	the	DET
easat-6028	11	27	vietnam	vietnam	PROPN
easat-6028	11	28	association	association	PROPN
easat-6028	11	29	of	of	ADP
easat-6028	11	30	mechanical	mechanical	ADJ
easat-6028	11	31	industry	industry	NOUN
easat-6028	11	32	(	(	PUNCT
easat-6028	11	33	vami	vami	NOUN
easat-6028	11	34	)	)	PUNCT
easat-6028	11	35	across	across	ADP
easat-6028	11	36	three	three	NUM
easat-6028	11	37	key	key	ADJ
easat-6028	11	38	sub	sub	NOUN
easat-6028	11	39	-	-	ADJ
easat-6028	11	40	sectors	sector	NOUN
easat-6028	11	41	:	:	PUNCT
easat-6028	11	42	machinery	machinery	NOUN
easat-6028	11	43	,	,	PUNCT
easat-6028	11	44	auto	auto	NOUN
easat-6028	11	45	/	/	SYM
easat-6028	11	46	vehicle	vehicle	NOUN
easat-6028	11	47	components	component	NOUN
easat-6028	11	48	,	,	PUNCT
easat-6028	11	49	and	and	CCONJ
easat-6028	11	50	electronics	electronic	NOUN
easat-6028	11	51	manufacturing	manufacturing	NOUN
easat-6028	11	52	.	.	PUNCT
easat-6028	12	1	responses	response	NOUN
easat-6028	12	2	were	be	AUX
easat-6028	12	3	gathered	gather	VERB
easat-6028	12	4	from	from	ADP
easat-6028	12	5	232	232	NUM
easat-6028	12	6	senior	senior	ADJ
easat-6028	12	7	executives	executive	NOUN
easat-6028	12	8	,	,	PUNCT
easat-6028	12	9	chief	chief	ADJ
easat-6028	12	10	accountants	accountant	NOUN
easat-6028	12	11	,	,	PUNCT
easat-6028	12	12	and	and	CCONJ
easat-6028	12	13	workshop	workshop	NOUN
easat-6028	12	14	foremen	foreman	NOUN
easat-6028	12	15	,	,	PUNCT
easat-6028	12	16	ensuring	ensure	VERB
easat-6028	12	17	comprehensive	comprehensive	ADJ
easat-6028	12	18	insights	insight	NOUN
easat-6028	12	19	into	into	ADP
easat-6028	12	20	strategic	strategic	ADJ
easat-6028	12	21	,	,	PUNCT
easat-6028	12	22	financial	financial	ADJ
easat-6028	12	23	,	,	PUNCT
easat-6028	12	24	and	and	CCONJ
easat-6028	12	25	operational	operational	ADJ
easat-6028	12	26	dimensions	dimension	NOUN
easat-6028	12	27	.	.	PUNCT
easat-6028	13	1	results	result	NOUN
easat-6028	13	2	reveal	reveal	VERB
easat-6028	13	3	that	that	SCONJ
easat-6028	13	4	manufacturing	manufacture	VERB
easat-6028	13	5	technology	technology	NOUN
easat-6028	13	6	,	,	PUNCT
easat-6028	13	7	market	market	NOUN
easat-6028	13	8	competition	competition	NOUN
easat-6028	13	9	,	,	PUNCT
easat-6028	13	10	and	and	CCONJ
easat-6028	13	11	accountants	accountant	NOUN
easat-6028	13	12	’	'	PUNCT
easat-6028	13	13	competencies	competency	NOUN
easat-6028	13	14	significantly	significantly	ADV
easat-6028	13	15	influence	influence	VERB
easat-6028	13	16	mamd	mamd	ADJ
easat-6028	13	17	adoption	adoption	NOUN
easat-6028	13	18	,	,	PUNCT
easat-6028	13	19	enhancing	enhance	VERB
easat-6028	13	20	decision	decision	NOUN
easat-6028	13	21	-	-	PUNCT
easat-6028	13	22	making	make	VERB
easat-6028	13	23	speed	speed	NOUN
easat-6028	13	24	and	and	CCONJ
easat-6028	13	25	accuracy	accuracy	NOUN
easat-6028	13	26	.	.	PUNCT
easat-6028	14	1	specifically	specifically	ADV
easat-6028	14	2	,	,	PUNCT
easat-6028	14	3	firms	firm	NOUN
easat-6028	14	4	with	with	ADP
easat-6028	14	5	robust	robust	ADJ
easat-6028	14	6	mamd	mamd	ADJ
easat-6028	14	7	systems	system	NOUN
easat-6028	14	8	report	report	VERB
easat-6028	14	9	a	a	DET
easat-6028	14	10	15	15	NUM
easat-6028	14	11	%	%	NOUN
easat-6028	14	12	improvement	improvement	NOUN
easat-6028	14	13	in	in	ADP
easat-6028	14	14	decision	decision	NOUN
easat-6028	14	15	-	-	PUNCT
easat-6028	14	16	making	make	VERB
easat-6028	14	17	efficiency	efficiency	NOUN
easat-6028	14	18	and	and	CCONJ
easat-6028	14	19	a	a	DET
easat-6028	14	20	10	10	NUM
easat-6028	14	21	%	%	NOUN
easat-6028	14	22	increase	increase	NOUN
easat-6028	14	23	in	in	ADP
easat-6028	14	24	return	return	NOUN
easat-6028	14	25	on	on	ADP
easat-6028	14	26	assets	asset	NOUN
easat-6028	14	27	.	.	PUNCT
easat-6028	15	1	these	these	DET
easat-6028	15	2	findings	finding	NOUN
easat-6028	15	3	underscore	underscore	VERB
easat-6028	15	4	mamd	mamd	ADJ
easat-6028	15	5	's	's	PART
easat-6028	15	6	role	role	NOUN
easat-6028	15	7	in	in	ADP
easat-6028	15	8	boosting	boost	VERB
easat-6028	15	9	performance	performance	NOUN
easat-6028	15	10	in	in	ADP
easat-6028	15	11	vmmes	vmme	NOUN
easat-6028	15	12	and	and	CCONJ
easat-6028	15	13	highlight	highlight	VERB
easat-6028	15	14	the	the	DET
easat-6028	15	15	need	need	NOUN
easat-6028	15	16	for	for	ADP
easat-6028	15	17	targeted	target	VERB
easat-6028	15	18	strategies	strategy	NOUN
easat-6028	15	19	to	to	PART
easat-6028	15	20	facilitate	facilitate	VERB
easat-6028	15	21	its	its	PRON
easat-6028	15	22	adoption	adoption	NOUN
easat-6028	15	23	.	.	PUNCT
easat-6028	16	1	this	this	DET
easat-6028	16	2	study	study	NOUN
easat-6028	16	3	adds	add	VERB
easat-6028	16	4	to	to	ADP
easat-6028	16	5	the	the	DET
easat-6028	16	6	literature	literature	NOUN
easat-6028	16	7	by	by	ADP
easat-6028	16	8	providing	provide	VERB
easat-6028	16	9	a	a	DET
easat-6028	16	10	framework	framework	NOUN
easat-6028	16	11	for	for	ADP
easat-6028	16	12	integrating	integrate	VERB
easat-6028	16	13	management	management	NOUN
easat-6028	16	14	accounting	accounting	NOUN
easat-6028	16	15	in	in	ADP
easat-6028	16	16	industry	industry	NOUN
easat-6028	16	17	-	-	PUNCT
easat-6028	16	18	specific	specific	ADJ
easat-6028	16	19	contexts	contexts	NOUN
easat-6028	16	20	,	,	PUNCT
easat-6028	16	21	promoting	promote	VERB
easat-6028	16	22	sectoral	sectoral	ADJ
easat-6028	16	23	growth	growth	NOUN
easat-6028	16	24	and	and	CCONJ
easat-6028	16	25	sustainability	sustainability	NOUN
easat-6028	16	26	.	.	PUNCT
easat-6028	17	1	keywords	keyword	NOUN
easat-6028	17	2	:	:	PUNCT
easat-6028	17	3	decision	decision	NOUN
easat-6028	17	4	-	-	PUNCT
easat-6028	17	5	making	making	NOUN
easat-6028	17	6	,	,	PUNCT
easat-6028	17	7	emerging	emerge	VERB
easat-6028	17	8	economies	economy	NOUN
easat-6028	17	9	,	,	PUNCT
easat-6028	17	10	firm	firm	ADJ
easat-6028	17	11	performance	performance	NOUN
easat-6028	17	12	,	,	PUNCT
easat-6028	17	13	management	management	NOUN
easat-6028	17	14	accounting	accounting	NOUN
easat-6028	17	15	,	,	PUNCT
easat-6028	17	16	mechanical	mechanical	ADJ
easat-6028	17	17	manufacturing	manufacturing	NOUN
easat-6028	17	18	.	.	PUNCT
easat-6028	18	1	1	1	X
easat-6028	18	2	.	.	X
easat-6028	18	3	introduction	introduction	NOUN
easat-6028	18	4	in	in	ADP
easat-6028	18	5	recent	recent	ADJ
easat-6028	18	6	years	year	NOUN
easat-6028	18	7	,	,	PUNCT
easat-6028	18	8	the	the	DET
easat-6028	18	9	vietnamese	vietnamese	ADJ
easat-6028	18	10	mechanical	mechanical	ADJ
easat-6028	18	11	manufacturing	manufacturing	NOUN
easat-6028	18	12	sector	sector	NOUN
easat-6028	18	13	has	have	AUX
easat-6028	18	14	experienced	experience	VERB
easat-6028	18	15	substantial	substantial	ADJ
easat-6028	18	16	growth	growth	NOUN
easat-6028	18	17	fueled	fuel	VERB
easat-6028	18	18	by	by	ADP
easat-6028	18	19	globalization	globalization	NOUN
easat-6028	18	20	,	,	PUNCT
easat-6028	18	21	technological	technological	ADJ
easat-6028	18	22	advancement	advancement	NOUN
easat-6028	18	23	,	,	PUNCT
easat-6028	18	24	and	and	CCONJ
easat-6028	18	25	evolving	evolve	VERB
easat-6028	18	26	market	market	NOUN
easat-6028	18	27	demands	demand	NOUN
easat-6028	18	28	.	.	PUNCT
easat-6028	19	1	within	within	ADP
easat-6028	19	2	this	this	DET
easat-6028	19	3	competitive	competitive	ADJ
easat-6028	19	4	and	and	CCONJ
easat-6028	19	5	dynamic	dynamic	ADJ
easat-6028	19	6	environment	environment	NOUN
easat-6028	19	7	,	,	PUNCT
easat-6028	19	8	enterprises	enterprise	NOUN
easat-6028	19	9	must	must	AUX
easat-6028	19	10	effectively	effectively	ADV
easat-6028	19	11	manage	manage	VERB
easat-6028	19	12	operational	operational	ADJ
easat-6028	19	13	resources	resource	NOUN
easat-6028	19	14	to	to	PART
easat-6028	19	15	remain	remain	VERB
easat-6028	19	16	competitive	competitive	ADJ
easat-6028	19	17	,	,	PUNCT
easat-6028	19	18	making	make	VERB
easat-6028	19	19	strategic	strategic	ADJ
easat-6028	19	20	decision	decision	NOUN
easat-6028	19	21	-	-	PUNCT
easat-6028	19	22	making	make	VERB
easat-6028	19	23	essential	essential	ADJ
easat-6028	19	24	.	.	PUNCT
easat-6028	20	1	management	management	NOUN
easat-6028	20	2	accounting	accounting	NOUN
easat-6028	20	3	has	have	AUX
easat-6028	20	4	thus	thus	ADV
easat-6028	20	5	https://orcid.org/0009-0006-8030-9092	https://orcid.org/0009-0006-8030-9092	PROPN
easat-6028	20	6	https://orcid.org/0000-0001-5654-9826	https://orcid.org/0000-0001-5654-9826	PROPN
easat-6028	20	7	https://orcid.org/0009-0006-3905-6679	https://orcid.org/0009-0006-3905-6679	PROPN
easat-6028	20	8	552	552	NUM
easat-6028	20	9	edelweiss	edelweiss	PROPN
easat-6028	20	10	applied	apply	VERB
easat-6028	20	11	science	science	NOUN
easat-6028	20	12	and	and	CCONJ
easat-6028	20	13	technology	technology	NOUN
easat-6028	20	14	issn	issn	PROPN
easat-6028	20	15	:	:	PUNCT
easat-6028	20	16	2576	2576	NUM
easat-6028	20	17	-	-	SYM
easat-6028	20	18	8484	8484	NUM
easat-6028	20	19	vol	vol	NOUN
easat-6028	20	20	.	.	PROPN
easat-6028	21	1	9	9	NUM
easat-6028	21	2	,	,	PUNCT
easat-6028	21	3	no	no	INTJ
easat-6028	21	4	.	.	NOUN
easat-6028	22	1	4	4	NUM
easat-6028	22	2	:	:	PUNCT
easat-6028	22	3	551	551	NUM
easat-6028	22	4	-	-	SYM
easat-6028	22	5	563	563	NUM
easat-6028	22	6	,	,	PUNCT
easat-6028	22	7	2025	2025	NUM
easat-6028	22	8	doi	doi	NOUN
easat-6028	22	9	:	:	PUNCT
easat-6028	22	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	22	11	©	©	PROPN
easat-6028	22	12	2025	2025	NUM
easat-6028	22	13	by	by	ADP
easat-6028	22	14	the	the	DET
easat-6028	22	15	authors	author	NOUN
easat-6028	22	16	;	;	PUNCT
easat-6028	22	17	licensee	licensee	PROPN
easat-6028	22	18	learning	learning	NOUN
easat-6028	22	19	gate	gate	NOUN
easat-6028	22	20	emerged	emerge	VERB
easat-6028	22	21	as	as	ADP
easat-6028	22	22	a	a	DET
easat-6028	22	23	critical	critical	ADJ
easat-6028	22	24	tool	tool	NOUN
easat-6028	22	25	,	,	PUNCT
easat-6028	22	26	offering	offer	VERB
easat-6028	22	27	precise	precise	ADJ
easat-6028	22	28	and	and	CCONJ
easat-6028	22	29	actionable	actionable	ADJ
easat-6028	22	30	insights	insight	NOUN
easat-6028	22	31	that	that	PRON
easat-6028	22	32	facilitate	facilitate	VERB
easat-6028	22	33	informed	informed	ADJ
easat-6028	22	34	decisionmaking	decisionmaking	NOUN
easat-6028	22	35	and	and	CCONJ
easat-6028	22	36	enhance	enhance	VERB
easat-6028	22	37	firm	firm	ADJ
easat-6028	22	38	performance	performance	NOUN
easat-6028	22	39	.	.	PUNCT
easat-6028	23	1	despite	despite	SCONJ
easat-6028	23	2	its	its	PRON
easat-6028	23	3	strategic	strategic	ADJ
easat-6028	23	4	benefits	benefit	NOUN
easat-6028	23	5	,	,	PUNCT
easat-6028	23	6	management	management	NOUN
easat-6028	23	7	accounting	accounting	NOUN
easat-6028	23	8	practices	practice	NOUN
easat-6028	23	9	in	in	ADP
easat-6028	23	10	vietnamese	vietnamese	ADJ
easat-6028	23	11	mechanical	mechanical	ADJ
easat-6028	23	12	manufacturing	manufacturing	NOUN
easat-6028	23	13	enterprises	enterprise	NOUN
easat-6028	23	14	(	(	PUNCT
easat-6028	23	15	vmmes	vmme	NOUN
easat-6028	23	16	)	)	PUNCT
easat-6028	23	17	remain	remain	VERB
easat-6028	23	18	underdeveloped	underdeveloped	ADJ
easat-6028	23	19	.	.	PUNCT
easat-6028	24	1	existing	exist	VERB
easat-6028	24	2	global	global	ADJ
easat-6028	24	3	research	research	NOUN
easat-6028	24	4	highlights	highlight	NOUN
easat-6028	24	5	the	the	DET
easat-6028	24	6	significant	significant	ADJ
easat-6028	24	7	impact	impact	NOUN
easat-6028	24	8	of	of	ADP
easat-6028	24	9	management	management	NOUN
easat-6028	24	10	accounting	account	VERB
easat-6028	24	11	on	on	ADP
easat-6028	24	12	firm	firm	ADJ
easat-6028	24	13	performance	performance	NOUN
easat-6028	24	14	;	;	PUNCT
easat-6028	24	15	however	however	ADV
easat-6028	24	16	,	,	PUNCT
easat-6028	24	17	there	there	PRON
easat-6028	24	18	is	be	VERB
easat-6028	24	19	a	a	DET
easat-6028	24	20	notable	notable	ADJ
easat-6028	24	21	gap	gap	NOUN
easat-6028	24	22	in	in	ADP
easat-6028	24	23	studies	study	NOUN
easat-6028	24	24	specifically	specifically	ADV
easat-6028	24	25	addressing	address	VERB
easat-6028	24	26	its	its	PRON
easat-6028	24	27	application	application	NOUN
easat-6028	24	28	within	within	ADP
easat-6028	24	29	the	the	DET
easat-6028	24	30	vietnamese	vietnamese	ADJ
easat-6028	24	31	manufacturing	manufacturing	NOUN
easat-6028	24	32	sector	sector	NOUN
easat-6028	24	33	.	.	PUNCT
easat-6028	25	1	this	this	DET
easat-6028	25	2	gap	gap	NOUN
easat-6028	25	3	is	be	AUX
easat-6028	25	4	particularly	particularly	ADV
easat-6028	25	5	relevant	relevant	ADJ
easat-6028	25	6	given	give	VERB
easat-6028	25	7	the	the	DET
easat-6028	25	8	unique	unique	ADJ
easat-6028	25	9	challenges	challenge	NOUN
easat-6028	25	10	posed	pose	VERB
easat-6028	25	11	by	by	ADP
easat-6028	25	12	cultural	cultural	ADJ
easat-6028	25	13	,	,	PUNCT
easat-6028	25	14	economic	economic	ADJ
easat-6028	25	15	,	,	PUNCT
easat-6028	25	16	and	and	CCONJ
easat-6028	25	17	operational	operational	ADJ
easat-6028	25	18	factors	factor	NOUN
easat-6028	25	19	that	that	PRON
easat-6028	25	20	characterize	characterize	VERB
easat-6028	25	21	the	the	DET
easat-6028	25	22	vietnamese	vietnamese	ADJ
easat-6028	25	23	market	market	NOUN
easat-6028	25	24	.	.	PUNCT
easat-6028	26	1	bridging	bridge	VERB
easat-6028	26	2	this	this	DET
easat-6028	26	3	research	research	NOUN
easat-6028	26	4	gap	gap	NOUN
easat-6028	26	5	could	could	AUX
easat-6028	26	6	provide	provide	VERB
easat-6028	26	7	vmmes	vmme	NOUN
easat-6028	26	8	with	with	ADP
easat-6028	26	9	a	a	DET
easat-6028	26	10	competitive	competitive	ADJ
easat-6028	26	11	advantage	advantage	NOUN
easat-6028	26	12	by	by	ADP
easat-6028	26	13	optimizing	optimize	VERB
easat-6028	26	14	resource	resource	NOUN
easat-6028	26	15	allocation	allocation	NOUN
easat-6028	26	16	,	,	PUNCT
easat-6028	26	17	productivity	productivity	NOUN
easat-6028	26	18	,	,	PUNCT
easat-6028	26	19	and	and	CCONJ
easat-6028	26	20	profitability	profitability	NOUN
easat-6028	26	21	through	through	ADP
easat-6028	26	22	effective	effective	ADJ
easat-6028	26	23	management	management	NOUN
easat-6028	26	24	accounting	accounting	NOUN
easat-6028	26	25	.	.	PUNCT
easat-6028	27	1	the	the	DET
easat-6028	27	2	purpose	purpose	NOUN
easat-6028	27	3	of	of	ADP
easat-6028	27	4	this	this	DET
easat-6028	27	5	study	study	NOUN
easat-6028	27	6	is	be	AUX
easat-6028	27	7	to	to	PART
easat-6028	27	8	investigate	investigate	VERB
easat-6028	27	9	the	the	DET
easat-6028	27	10	factors	factor	NOUN
easat-6028	27	11	influencing	influence	VERB
easat-6028	27	12	management	management	NOUN
easat-6028	27	13	accounting	accounting	NOUN
easat-6028	27	14	practices	practice	NOUN
easat-6028	27	15	in	in	ADP
easat-6028	27	16	vmmes	vmme	NOUN
easat-6028	27	17	and	and	CCONJ
easat-6028	27	18	assess	assess	VERB
easat-6028	27	19	their	their	PRON
easat-6028	27	20	impact	impact	NOUN
easat-6028	27	21	on	on	ADP
easat-6028	27	22	firm	firm	ADJ
easat-6028	27	23	performance	performance	NOUN
easat-6028	27	24	.	.	PUNCT
easat-6028	28	1	by	by	ADP
easat-6028	28	2	examining	examine	VERB
easat-6028	28	3	the	the	DET
easat-6028	28	4	interaction	interaction	NOUN
easat-6028	28	5	between	between	ADP
easat-6028	28	6	key	key	ADJ
easat-6028	28	7	factors	factor	NOUN
easat-6028	28	8	such	such	ADJ
easat-6028	28	9	as	as	ADP
easat-6028	28	10	manufacturing	manufacturing	NOUN
easat-6028	28	11	technology	technology	NOUN
easat-6028	28	12	,	,	PUNCT
easat-6028	28	13	market	market	NOUN
easat-6028	28	14	competition	competition	NOUN
easat-6028	28	15	,	,	PUNCT
easat-6028	28	16	and	and	CCONJ
easat-6028	28	17	accountants	accountant	NOUN
easat-6028	28	18	’	’	PART
easat-6028	28	19	competence	competence	NOUN
easat-6028	28	20	and	and	CCONJ
easat-6028	28	21	the	the	DET
easat-6028	28	22	implementation	implementation	NOUN
easat-6028	28	23	of	of	ADP
easat-6028	28	24	management	management	NOUN
easat-6028	28	25	accounting	account	VERB
easat-6028	28	26	for	for	ADP
easat-6028	28	27	decision	decision	NOUN
easat-6028	28	28	-	-	PUNCT
easat-6028	28	29	making	making	NOUN
easat-6028	28	30	(	(	PUNCT
easat-6028	28	31	mamd	mamd	ADJ
easat-6028	28	32	)	)	PUNCT
easat-6028	28	33	,	,	PUNCT
easat-6028	28	34	this	this	DET
easat-6028	28	35	study	study	NOUN
easat-6028	28	36	aims	aim	VERB
easat-6028	28	37	to	to	PART
easat-6028	28	38	provide	provide	VERB
easat-6028	28	39	empirical	empirical	ADJ
easat-6028	28	40	evidence	evidence	NOUN
easat-6028	28	41	on	on	ADP
easat-6028	28	42	the	the	DET
easat-6028	28	43	role	role	NOUN
easat-6028	28	44	of	of	ADP
easat-6028	28	45	management	management	NOUN
easat-6028	28	46	accounting	account	VERB
easat-6028	28	47	in	in	ADP
easat-6028	28	48	enhancing	enhance	VERB
easat-6028	28	49	firm	firm	ADJ
easat-6028	28	50	performance	performance	NOUN
easat-6028	28	51	within	within	ADP
easat-6028	28	52	this	this	DET
easat-6028	28	53	sector	sector	NOUN
easat-6028	28	54	.	.	PUNCT
easat-6028	29	1	the	the	DET
easat-6028	29	2	research	research	NOUN
easat-6028	29	3	employs	employ	VERB
easat-6028	29	4	structural	structural	ADJ
easat-6028	29	5	equation	equation	NOUN
easat-6028	29	6	modeling	modeling	NOUN
easat-6028	29	7	(	(	PUNCT
easat-6028	29	8	sem	sem	NOUN
easat-6028	29	9	)	)	PUNCT
easat-6028	29	10	to	to	PART
easat-6028	29	11	rigorously	rigorously	ADV
easat-6028	29	12	analyze	analyze	VERB
easat-6028	29	13	the	the	DET
easat-6028	29	14	collected	collect	VERB
easat-6028	29	15	data	datum	NOUN
easat-6028	29	16	,	,	PUNCT
easat-6028	29	17	ensuring	ensure	VERB
easat-6028	29	18	that	that	SCONJ
easat-6028	29	19	findings	finding	NOUN
easat-6028	29	20	are	be	AUX
easat-6028	29	21	both	both	CCONJ
easat-6028	29	22	reliable	reliable	ADJ
easat-6028	29	23	and	and	CCONJ
easat-6028	29	24	generalizable	generalizable	ADJ
easat-6028	29	25	.	.	PUNCT
easat-6028	30	1	the	the	DET
easat-6028	30	2	remainder	remainder	NOUN
easat-6028	30	3	of	of	ADP
easat-6028	30	4	this	this	DET
easat-6028	30	5	article	article	NOUN
easat-6028	30	6	is	be	AUX
easat-6028	30	7	structured	structure	VERB
easat-6028	30	8	as	as	SCONJ
easat-6028	30	9	follows	follow	VERB
easat-6028	30	10	:	:	PUNCT
easat-6028	30	11	the	the	DET
easat-6028	30	12	literature	literature	NOUN
easat-6028	30	13	review	review	NOUN
easat-6028	30	14	provides	provide	VERB
easat-6028	30	15	a	a	DET
easat-6028	30	16	theoretical	theoretical	ADJ
easat-6028	30	17	foundation	foundation	NOUN
easat-6028	30	18	and	and	CCONJ
easat-6028	30	19	presents	present	VERB
easat-6028	30	20	hypotheses	hypothesis	NOUN
easat-6028	30	21	based	base	VERB
easat-6028	30	22	on	on	ADP
easat-6028	30	23	previous	previous	ADJ
easat-6028	30	24	studies	study	NOUN
easat-6028	30	25	,	,	PUNCT
easat-6028	30	26	while	while	SCONJ
easat-6028	30	27	the	the	DET
easat-6028	30	28	methodology	methodology	NOUN
easat-6028	30	29	section	section	NOUN
easat-6028	30	30	outlines	outline	VERB
easat-6028	30	31	the	the	DET
easat-6028	30	32	sampling	sample	VERB
easat-6028	30	33	approach	approach	NOUN
easat-6028	30	34	,	,	PUNCT
easat-6028	30	35	data	datum	NOUN
easat-6028	30	36	collection	collection	NOUN
easat-6028	30	37	methods	method	NOUN
easat-6028	30	38	,	,	PUNCT
easat-6028	30	39	and	and	CCONJ
easat-6028	30	40	analytical	analytical	ADJ
easat-6028	30	41	techniques	technique	NOUN
easat-6028	30	42	employed	employ	VERB
easat-6028	30	43	.	.	PUNCT
easat-6028	31	1	following	follow	VERB
easat-6028	31	2	this	this	PRON
easat-6028	31	3	,	,	PUNCT
easat-6028	31	4	we	we	PRON
easat-6028	31	5	present	present	VERB
easat-6028	31	6	our	our	PRON
easat-6028	31	7	findings	finding	NOUN
easat-6028	31	8	on	on	ADP
easat-6028	31	9	the	the	DET
easat-6028	31	10	impact	impact	NOUN
easat-6028	31	11	of	of	ADP
easat-6028	31	12	management	management	NOUN
easat-6028	31	13	accounting	account	VERB
easat-6028	31	14	on	on	ADP
easat-6028	31	15	firm	firm	ADJ
easat-6028	31	16	performance	performance	NOUN
easat-6028	31	17	,	,	PUNCT
easat-6028	31	18	concluding	conclude	VERB
easat-6028	31	19	with	with	ADP
easat-6028	31	20	a	a	DET
easat-6028	31	21	discussion	discussion	NOUN
easat-6028	31	22	of	of	ADP
easat-6028	31	23	implications	implication	NOUN
easat-6028	31	24	,	,	PUNCT
easat-6028	31	25	limitations	limitation	NOUN
easat-6028	31	26	,	,	PUNCT
easat-6028	31	27	and	and	CCONJ
easat-6028	31	28	directions	direction	NOUN
easat-6028	31	29	for	for	ADP
easat-6028	31	30	future	future	ADJ
easat-6028	31	31	research	research	NOUN
easat-6028	31	32	.	.	PUNCT
easat-6028	32	1	2	2	X
easat-6028	32	2	.	.	X
easat-6028	32	3	literature	literature	NOUN
easat-6028	32	4	reviews	review	VERB
easat-6028	32	5	2.1	2.1	NUM
easat-6028	32	6	.	.	PUNCT
easat-6028	33	1	the	the	DET
easat-6028	33	2	evolution	evolution	NOUN
easat-6028	33	3	of	of	ADP
easat-6028	33	4	management	management	NOUN
easat-6028	33	5	accounting	account	VERB
easat-6028	33	6	the	the	DET
easat-6028	33	7	evolution	evolution	NOUN
easat-6028	33	8	of	of	ADP
easat-6028	33	9	management	management	NOUN
easat-6028	33	10	accounting	accounting	NOUN
easat-6028	33	11	has	have	AUX
easat-6028	33	12	seen	see	VERB
easat-6028	33	13	significant	significant	ADJ
easat-6028	33	14	shifts	shift	NOUN
easat-6028	33	15	over	over	ADP
easat-6028	33	16	the	the	DET
easat-6028	33	17	years	year	NOUN
easat-6028	33	18	,	,	PUNCT
easat-6028	33	19	particularly	particularly	ADV
easat-6028	33	20	in	in	ADP
easat-6028	33	21	response	response	NOUN
easat-6028	33	22	to	to	ADP
easat-6028	33	23	the	the	DET
easat-6028	33	24	changing	change	VERB
easat-6028	33	25	demands	demand	NOUN
easat-6028	33	26	of	of	ADP
easat-6028	33	27	large	large	ADJ
easat-6028	33	28	-	-	PUNCT
easat-6028	33	29	scale	scale	NOUN
easat-6028	33	30	,	,	PUNCT
easat-6028	33	31	market	market	NOUN
easat-6028	33	32	-	-	PUNCT
easat-6028	33	33	driven	drive	VERB
easat-6028	33	34	economies	economy	NOUN
easat-6028	33	35	.	.	PUNCT
easat-6028	34	1	management	management	NOUN
easat-6028	34	2	accounting	accounting	NOUN
easat-6028	34	3	emerged	emerge	VERB
easat-6028	34	4	in	in	ADP
easat-6028	34	5	the	the	DET
easat-6028	34	6	early	early	ADJ
easat-6028	34	7	19th	19th	ADJ
easat-6028	34	8	century	century	NOUN
easat-6028	34	9	in	in	ADP
easat-6028	34	10	the	the	DET
easat-6028	34	11	united	united	PROPN
easat-6028	34	12	states	states	PROPN
easat-6028	34	13	,	,	PUNCT
easat-6028	34	14	catalyzed	catalyze	VERB
easat-6028	34	15	by	by	ADP
easat-6028	34	16	the	the	DET
easat-6028	34	17	need	need	NOUN
easat-6028	34	18	for	for	ADP
easat-6028	34	19	governance	governance	NOUN
easat-6028	34	20	information	information	NOUN
easat-6028	34	21	within	within	ADP
easat-6028	34	22	a	a	DET
easat-6028	34	23	rapidly	rapidly	ADV
easat-6028	34	24	industrializing	industrialize	VERB
easat-6028	34	25	economy	economy	NOUN
easat-6028	34	26	[	[	X
easat-6028	34	27	1	1	NUM
easat-6028	34	28	]	]	PUNCT
easat-6028	34	29	.	.	PUNCT
easat-6028	35	1	despite	despite	SCONJ
easat-6028	35	2	substantial	substantial	ADJ
easat-6028	35	3	global	global	ADJ
easat-6028	35	4	research	research	NOUN
easat-6028	35	5	on	on	ADP
easat-6028	35	6	management	management	NOUN
easat-6028	35	7	accounting	accounting	NOUN
easat-6028	35	8	,	,	PUNCT
easat-6028	35	9	no	no	DET
easat-6028	35	10	universally	universally	ADV
easat-6028	35	11	accepted	accept	VERB
easat-6028	35	12	definition	definition	NOUN
easat-6028	35	13	has	have	AUX
easat-6028	35	14	emerged	emerge	VERB
easat-6028	35	15	,	,	PUNCT
easat-6028	35	16	reflecting	reflect	VERB
easat-6028	35	17	the	the	DET
easat-6028	35	18	field	field	NOUN
easat-6028	35	19	’s	’s	PART
easat-6028	35	20	complexity	complexity	NOUN
easat-6028	35	21	and	and	CCONJ
easat-6028	35	22	adaptability	adaptability	NOUN
easat-6028	35	23	to	to	ADP
easat-6028	35	24	varying	vary	VERB
easat-6028	35	25	organizational	organizational	ADJ
easat-6028	35	26	contexts	context	NOUN
easat-6028	35	27	[	[	X
easat-6028	35	28	2	2	NUM
easat-6028	35	29	-	-	SYM
easat-6028	35	30	4	4	NUM
easat-6028	35	31	]	]	PUNCT
easat-6028	35	32	.	.	PUNCT
easat-6028	36	1	from	from	ADP
easat-6028	36	2	the	the	DET
easat-6028	36	3	managerial	managerial	ADJ
easat-6028	36	4	perspective	perspective	NOUN
easat-6028	36	5	,	,	PUNCT
easat-6028	36	6	management	management	NOUN
easat-6028	36	7	accounting	accounting	NOUN
easat-6028	36	8	functions	function	NOUN
easat-6028	36	9	primarily	primarily	ADV
easat-6028	36	10	as	as	ADP
easat-6028	36	11	a	a	DET
easat-6028	36	12	tool	tool	NOUN
easat-6028	36	13	for	for	ADP
easat-6028	36	14	providing	provide	VERB
easat-6028	36	15	essential	essential	ADJ
easat-6028	36	16	financial	financial	ADJ
easat-6028	36	17	and	and	CCONJ
easat-6028	36	18	operational	operational	ADJ
easat-6028	36	19	insights	insight	NOUN
easat-6028	36	20	to	to	PART
easat-6028	36	21	aid	aid	VERB
easat-6028	36	22	decision	decision	NOUN
easat-6028	36	23	-	-	PUNCT
easat-6028	36	24	making	making	NOUN
easat-6028	36	25	[	[	X
easat-6028	36	26	5	5	NUM
easat-6028	36	27	]	]	NUM
easat-6028	36	28	)	)	PUNCT
easat-6028	36	29	.	.	PUNCT
easat-6028	37	1	contrastingly	contrastingly	ADV
easat-6028	37	2	,	,	PUNCT
easat-6028	37	3	the	the	DET
easat-6028	37	4	chartered	chartered	PROPN
easat-6028	37	5	institute	institute	PROPN
easat-6028	37	6	of	of	ADP
easat-6028	37	7	management	management	NOUN
easat-6028	37	8	accountants	accountant	NOUN
easat-6028	38	1	[	[	X
easat-6028	38	2	6	6	NUM
easat-6028	38	3	]	]	PUNCT
easat-6028	38	4	presents	present	VERB
easat-6028	38	5	management	management	NOUN
easat-6028	38	6	accounting	accounting	NOUN
easat-6028	38	7	as	as	ADP
easat-6028	38	8	an	an	DET
easat-6028	38	9	intersection	intersection	NOUN
easat-6028	38	10	of	of	ADP
easat-6028	38	11	finance	finance	NOUN
easat-6028	38	12	and	and	CCONJ
easat-6028	38	13	strategic	strategic	ADJ
easat-6028	38	14	management	management	NOUN
easat-6028	38	15	,	,	PUNCT
easat-6028	38	16	highlighting	highlight	VERB
easat-6028	38	17	its	its	PRON
easat-6028	38	18	role	role	NOUN
easat-6028	38	19	in	in	ADP
easat-6028	38	20	creating	create	VERB
easat-6028	38	21	,	,	PUNCT
easat-6028	38	22	protecting	protect	VERB
easat-6028	38	23	,	,	PUNCT
easat-6028	38	24	and	and	CCONJ
easat-6028	38	25	enhancing	enhance	VERB
easat-6028	38	26	value	value	NOUN
easat-6028	38	27	for	for	ADP
easat-6028	38	28	stakeholders	stakeholder	NOUN
easat-6028	38	29	.	.	PUNCT
easat-6028	39	1	this	this	DET
easat-6028	39	2	view	view	NOUN
easat-6028	39	3	is	be	AUX
easat-6028	39	4	supported	support	VERB
easat-6028	39	5	by	by	ADP
easat-6028	39	6	the	the	DET
easat-6028	39	7	institute	institute	PROPN
easat-6028	39	8	of	of	ADP
easat-6028	39	9	management	management	NOUN
easat-6028	39	10	accountants	accountant	NOUN
easat-6028	39	11	[	[	X
easat-6028	39	12	7	7	X
easat-6028	39	13	]	]	PUNCT
easat-6028	39	14	which	which	PRON
easat-6028	39	15	emphasizes	emphasize	VERB
easat-6028	39	16	management	management	NOUN
easat-6028	39	17	accounting	accounting	NOUN
easat-6028	39	18	’s	’s	PART
easat-6028	39	19	role	role	NOUN
easat-6028	39	20	in	in	ADP
easat-6028	39	21	facilitating	facilitate	VERB
easat-6028	39	22	planning	planning	NOUN
easat-6028	39	23	,	,	PUNCT
easat-6028	39	24	performance	performance	NOUN
easat-6028	39	25	management	management	NOUN
easat-6028	39	26	,	,	PUNCT
easat-6028	39	27	and	and	CCONJ
easat-6028	39	28	strategic	strategic	ADJ
easat-6028	39	29	decision	decision	NOUN
easat-6028	39	30	-	-	PUNCT
easat-6028	39	31	making	making	NOUN
easat-6028	39	32	.	.	PUNCT
easat-6028	40	1	similarly	similarly	ADV
easat-6028	40	2	,	,	PUNCT
easat-6028	40	3	the	the	DET
easat-6028	40	4	ifac	ifac	NOUN
easat-6028	40	5	(	(	PUNCT
easat-6028	40	6	international	international	PROPN
easat-6028	40	7	federation	federation	PROPN
easat-6028	40	8	of	of	ADP
easat-6028	40	9	accountants	accountant	NOUN
easat-6028	40	10	)	)	PUNCT
easat-6028	41	1	[	[	X
easat-6028	41	2	8	8	NUM
easat-6028	41	3	]	]	PUNCT
easat-6028	41	4	positions	position	NOUN
easat-6028	41	5	management	management	NOUN
easat-6028	41	6	accounting	account	VERB
easat-6028	41	7	as	as	ADP
easat-6028	41	8	a	a	DET
easat-6028	41	9	multifaceted	multifaceted	ADJ
easat-6028	41	10	process	process	NOUN
easat-6028	41	11	of	of	ADP
easat-6028	41	12	identification	identification	NOUN
easat-6028	41	13	,	,	PUNCT
easat-6028	41	14	measurement	measurement	NOUN
easat-6028	41	15	,	,	PUNCT
easat-6028	41	16	and	and	CCONJ
easat-6028	41	17	analysis	analysis	NOUN
easat-6028	41	18	,	,	PUNCT
easat-6028	41	19	underscoring	underscore	VERB
easat-6028	41	20	its	its	PRON
easat-6028	41	21	strategic	strategic	ADJ
easat-6028	41	22	role	role	NOUN
easat-6028	41	23	in	in	ADP
easat-6028	41	24	supporting	support	VERB
easat-6028	41	25	organizational	organizational	ADJ
easat-6028	41	26	objectives	objective	NOUN
easat-6028	41	27	.	.	PUNCT
easat-6028	42	1	in	in	ADP
easat-6028	42	2	strategic	strategic	ADJ
easat-6028	42	3	decision	decision	NOUN
easat-6028	42	4	-	-	PUNCT
easat-6028	42	5	making	making	NOUN
easat-6028	42	6	,	,	PUNCT
easat-6028	42	7	management	management	NOUN
easat-6028	42	8	accounting	accounting	NOUN
easat-6028	42	9	for	for	ADP
easat-6028	42	10	decision	decision	NOUN
easat-6028	42	11	-	-	PUNCT
easat-6028	42	12	making	making	NOUN
easat-6028	42	13	(	(	PUNCT
easat-6028	42	14	mamd	mamd	ADJ
easat-6028	42	15	)	)	PUNCT
easat-6028	42	16	comprises	comprise	VERB
easat-6028	42	17	three	three	NUM
easat-6028	42	18	main	main	ADJ
easat-6028	42	19	elements	element	NOUN
easat-6028	42	20	:	:	PUNCT
easat-6028	42	21	the	the	DET
easat-6028	42	22	collection	collection	NOUN
easat-6028	42	23	of	of	ADP
easat-6028	42	24	relevant	relevant	ADJ
easat-6028	42	25	information	information	NOUN
easat-6028	42	26	,	,	PUNCT
easat-6028	42	27	its	its	PRON
easat-6028	42	28	processing	processing	NOUN
easat-6028	42	29	and	and	CCONJ
easat-6028	42	30	analysis	analysis	NOUN
easat-6028	42	31	,	,	PUNCT
easat-6028	42	32	and	and	CCONJ
easat-6028	42	33	the	the	DET
easat-6028	42	34	dissemination	dissemination	NOUN
easat-6028	42	35	of	of	ADP
easat-6028	42	36	insights	insight	NOUN
easat-6028	42	37	to	to	PART
easat-6028	42	38	support	support	VERB
easat-6028	42	39	strategic	strategic	ADJ
easat-6028	42	40	choices	choice	NOUN
easat-6028	42	41	[	[	X
easat-6028	42	42	3	3	NUM
easat-6028	42	43	,	,	PUNCT
easat-6028	42	44	4	4	NUM
easat-6028	42	45	]	]	PUNCT
easat-6028	42	46	.	.	PUNCT
easat-6028	43	1	these	these	DET
easat-6028	43	2	core	core	ADJ
easat-6028	43	3	components	component	NOUN
easat-6028	43	4	serve	serve	VERB
easat-6028	43	5	as	as	ADP
easat-6028	43	6	the	the	DET
easat-6028	43	7	foundation	foundation	NOUN
easat-6028	43	8	for	for	ADP
easat-6028	43	9	studies	study	NOUN
easat-6028	43	10	investigating	investigate	VERB
easat-6028	43	11	how	how	SCONJ
easat-6028	43	12	management	management	NOUN
easat-6028	43	13	accounting	accounting	NOUN
easat-6028	43	14	practices	practice	NOUN
easat-6028	43	15	influence	influence	VERB
easat-6028	43	16	organizational	organizational	ADJ
easat-6028	43	17	performance	performance	NOUN
easat-6028	43	18	.	.	PUNCT
easat-6028	44	1	the	the	DET
easat-6028	44	2	importance	importance	NOUN
easat-6028	44	3	of	of	ADP
easat-6028	44	4	mamd	mamd	NOUN
easat-6028	44	5	is	be	AUX
easat-6028	44	6	particularly	particularly	ADV
easat-6028	44	7	pronounced	pronounce	VERB
easat-6028	44	8	in	in	ADP
easat-6028	44	9	sectors	sector	NOUN
easat-6028	44	10	such	such	ADJ
easat-6028	44	11	as	as	ADP
easat-6028	44	12	manufacturing	manufacturing	NOUN
easat-6028	44	13	,	,	PUNCT
easat-6028	44	14	where	where	SCONJ
easat-6028	44	15	complex	complex	ADJ
easat-6028	44	16	production	production	NOUN
easat-6028	44	17	processes	process	NOUN
easat-6028	44	18	demand	demand	VERB
easat-6028	44	19	a	a	DET
easat-6028	44	20	high	high	ADJ
easat-6028	44	21	level	level	NOUN
easat-6028	44	22	of	of	ADP
easat-6028	44	23	strategic	strategic	ADJ
easat-6028	44	24	and	and	CCONJ
easat-6028	44	25	operational	operational	ADJ
easat-6028	44	26	alignment	alignment	NOUN
easat-6028	44	27	[	[	X
easat-6028	44	28	9	9	NUM
easat-6028	44	29	]	]	PUNCT
easat-6028	44	30	.	.	PUNCT
easat-6028	45	1	2.2	2.2	NUM
easat-6028	45	2	.	.	PUNCT
easat-6028	45	3	related	relate	VERB
easat-6028	45	4	theories	theory	NOUN
easat-6028	45	5	theoretical	theoretical	ADJ
easat-6028	45	6	frameworks	framework	NOUN
easat-6028	45	7	have	have	AUX
easat-6028	45	8	been	be	AUX
easat-6028	45	9	developed	develop	VERB
easat-6028	45	10	to	to	PART
easat-6028	45	11	explain	explain	VERB
easat-6028	45	12	the	the	DET
easat-6028	45	13	factors	factor	NOUN
easat-6028	45	14	influencing	influence	VERB
easat-6028	45	15	management	management	NOUN
easat-6028	45	16	accounting	accounting	NOUN
easat-6028	45	17	practices	practice	NOUN
easat-6028	45	18	,	,	PUNCT
easat-6028	45	19	including	include	VERB
easat-6028	45	20	contingency	contingency	NOUN
easat-6028	45	21	theory	theory	NOUN
easat-6028	45	22	,	,	PUNCT
easat-6028	45	23	cost	cost	NOUN
easat-6028	45	24	-	-	PUNCT
easat-6028	45	25	benefit	benefit	NOUN
easat-6028	45	26	theory	theory	NOUN
easat-6028	45	27	,	,	PUNCT
easat-6028	45	28	and	and	CCONJ
easat-6028	45	29	psychology	psychology	NOUN
easat-6028	45	30	theory	theory	NOUN
easat-6028	45	31	.	.	PUNCT
easat-6028	46	1	553	553	NUM
easat-6028	46	2	edelweiss	edelweiss	PROPN
easat-6028	46	3	applied	apply	VERB
easat-6028	46	4	science	science	NOUN
easat-6028	46	5	and	and	CCONJ
easat-6028	46	6	technology	technology	NOUN
easat-6028	46	7	issn	issn	PROPN
easat-6028	46	8	:	:	PUNCT
easat-6028	46	9	2576	2576	NUM
easat-6028	46	10	-	-	SYM
easat-6028	46	11	8484	8484	NUM
easat-6028	46	12	vol	vol	NOUN
easat-6028	46	13	.	.	PROPN
easat-6028	47	1	9	9	NUM
easat-6028	47	2	,	,	PUNCT
easat-6028	47	3	no	no	INTJ
easat-6028	47	4	.	.	NOUN
easat-6028	48	1	4	4	NUM
easat-6028	48	2	:	:	PUNCT
easat-6028	48	3	551	551	NUM
easat-6028	48	4	-	-	SYM
easat-6028	48	5	563	563	NUM
easat-6028	48	6	,	,	PUNCT
easat-6028	48	7	2025	2025	NUM
easat-6028	48	8	doi	doi	NOUN
easat-6028	48	9	:	:	PUNCT
easat-6028	48	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	48	11	©	©	PROPN
easat-6028	48	12	2025	2025	NUM
easat-6028	48	13	by	by	ADP
easat-6028	48	14	the	the	DET
easat-6028	48	15	authors	author	NOUN
easat-6028	48	16	;	;	PUNCT
easat-6028	48	17	licensee	licensee	PROPN
easat-6028	48	18	learning	learning	NOUN
easat-6028	48	19	gate	gate	VERB
easat-6028	48	20	these	these	DET
easat-6028	48	21	frameworks	framework	NOUN
easat-6028	48	22	provide	provide	VERB
easat-6028	48	23	a	a	DET
easat-6028	48	24	comprehensive	comprehensive	ADJ
easat-6028	48	25	understanding	understanding	NOUN
easat-6028	48	26	of	of	ADP
easat-6028	48	27	the	the	DET
easat-6028	48	28	drivers	driver	NOUN
easat-6028	48	29	of	of	ADP
easat-6028	48	30	management	management	NOUN
easat-6028	48	31	accounting	accounting	NOUN
easat-6028	48	32	adoption	adoption	NOUN
easat-6028	48	33	and	and	CCONJ
easat-6028	48	34	its	its	PRON
easat-6028	48	35	implications	implication	NOUN
easat-6028	48	36	for	for	ADP
easat-6028	48	37	organizational	organizational	ADJ
easat-6028	48	38	performance	performance	NOUN
easat-6028	48	39	,	,	PUNCT
easat-6028	48	40	especially	especially	ADV
easat-6028	48	41	in	in	ADP
easat-6028	48	42	manufacturing	manufacturing	NOUN
easat-6028	48	43	contexts	context	NOUN
easat-6028	48	44	where	where	SCONJ
easat-6028	48	45	environmental	environmental	ADJ
easat-6028	48	46	and	and	CCONJ
easat-6028	48	47	operational	operational	ADJ
easat-6028	48	48	contingencies	contingency	NOUN
easat-6028	48	49	play	play	VERB
easat-6028	48	50	a	a	DET
easat-6028	48	51	crucial	crucial	ADJ
easat-6028	48	52	role	role	NOUN
easat-6028	48	53	.	.	PUNCT
easat-6028	49	1	contingency	contingency	NOUN
easat-6028	49	2	theory	theory	NOUN
easat-6028	49	3	:	:	PUNCT
easat-6028	49	4	this	this	DET
easat-6028	49	5	theory	theory	NOUN
easat-6028	49	6	posits	posit	VERB
easat-6028	49	7	that	that	SCONJ
easat-6028	49	8	there	there	PRON
easat-6028	49	9	is	be	VERB
easat-6028	49	10	no	no	DET
easat-6028	49	11	universally	universally	ADV
easat-6028	49	12	optimal	optimal	ADJ
easat-6028	49	13	way	way	NOUN
easat-6028	49	14	to	to	PART
easat-6028	49	15	organize	organize	VERB
easat-6028	49	16	or	or	CCONJ
easat-6028	49	17	apply	apply	VERB
easat-6028	49	18	management	management	NOUN
easat-6028	49	19	accounting	accounting	NOUN
easat-6028	49	20	practices	practice	NOUN
easat-6028	49	21	.	.	PUNCT
easat-6028	50	1	instead	instead	ADV
easat-6028	50	2	,	,	PUNCT
easat-6028	50	3	their	their	PRON
easat-6028	50	4	success	success	NOUN
easat-6028	50	5	depends	depend	VERB
easat-6028	50	6	on	on	ADP
easat-6028	50	7	alignment	alignment	NOUN
easat-6028	50	8	with	with	ADP
easat-6028	50	9	situational	situational	ADJ
easat-6028	50	10	factors	factor	NOUN
easat-6028	50	11	,	,	PUNCT
easat-6028	50	12	which	which	PRON
easat-6028	50	13	vary	vary	VERB
easat-6028	50	14	by	by	ADP
easat-6028	50	15	industry	industry	NOUN
easat-6028	50	16	,	,	PUNCT
easat-6028	50	17	market	market	NOUN
easat-6028	50	18	conditions	condition	NOUN
easat-6028	50	19	,	,	PUNCT
easat-6028	50	20	and	and	CCONJ
easat-6028	50	21	organizational	organizational	ADJ
easat-6028	50	22	structure	structure	NOUN
easat-6028	50	23	[	[	X
easat-6028	50	24	10	10	NUM
easat-6028	50	25	,	,	PUNCT
easat-6028	50	26	11	11	NUM
easat-6028	50	27	]	]	PUNCT
easat-6028	50	28	.	.	PUNCT
easat-6028	51	1	this	this	DET
easat-6028	51	2	theory	theory	NOUN
easat-6028	51	3	has	have	AUX
easat-6028	51	4	been	be	AUX
easat-6028	51	5	extensively	extensively	ADV
easat-6028	51	6	applied	apply	VERB
easat-6028	51	7	in	in	ADP
easat-6028	51	8	management	management	NOUN
easat-6028	51	9	accounting	accounting	NOUN
easat-6028	51	10	to	to	PART
easat-6028	51	11	explore	explore	VERB
easat-6028	51	12	how	how	SCONJ
easat-6028	51	13	external	external	ADJ
easat-6028	51	14	and	and	CCONJ
easat-6028	51	15	internal	internal	ADJ
easat-6028	51	16	contingencies	contingency	NOUN
easat-6028	51	17	such	such	ADJ
easat-6028	51	18	as	as	ADP
easat-6028	51	19	firm	firm	ADJ
easat-6028	51	20	size	size	NOUN
easat-6028	51	21	,	,	PUNCT
easat-6028	51	22	competitive	competitive	ADJ
easat-6028	51	23	intensity	intensity	NOUN
easat-6028	51	24	,	,	PUNCT
easat-6028	51	25	organizational	organizational	ADJ
easat-6028	51	26	structure	structure	NOUN
easat-6028	51	27	,	,	PUNCT
easat-6028	51	28	and	and	CCONJ
easat-6028	51	29	technological	technological	ADJ
easat-6028	51	30	advancements	advancement	NOUN
easat-6028	51	31	shape	shape	VERB
easat-6028	51	32	the	the	DET
easat-6028	51	33	adoption	adoption	NOUN
easat-6028	51	34	and	and	CCONJ
easat-6028	51	35	utilization	utilization	NOUN
easat-6028	51	36	of	of	ADP
easat-6028	51	37	management	management	NOUN
easat-6028	51	38	accounting	accounting	NOUN
easat-6028	51	39	practices	practice	NOUN
easat-6028	51	40	[	[	X
easat-6028	51	41	12	12	NUM
easat-6028	51	42	-	-	SYM
easat-6028	51	43	15	15	NUM
easat-6028	51	44	]	]	PUNCT
easat-6028	51	45	.	.	PUNCT
easat-6028	52	1	recent	recent	ADJ
easat-6028	52	2	studies	study	NOUN
easat-6028	52	3	have	have	AUX
easat-6028	52	4	emphasized	emphasize	VERB
easat-6028	52	5	information	information	NOUN
easat-6028	52	6	technology	technology	NOUN
easat-6028	52	7	as	as	ADP
easat-6028	52	8	a	a	DET
easat-6028	52	9	crucial	crucial	ADJ
easat-6028	52	10	contingency	contingency	NOUN
easat-6028	52	11	factor	factor	NOUN
easat-6028	52	12	,	,	PUNCT
easat-6028	52	13	influencing	influence	VERB
easat-6028	52	14	how	how	SCONJ
easat-6028	52	15	organizations	organization	NOUN
easat-6028	52	16	collect	collect	VERB
easat-6028	52	17	,	,	PUNCT
easat-6028	52	18	process	process	NOUN
easat-6028	52	19	,	,	PUNCT
easat-6028	52	20	and	and	CCONJ
easat-6028	52	21	leverage	leverage	NOUN
easat-6028	52	22	data	datum	NOUN
easat-6028	52	23	for	for	ADP
easat-6028	52	24	managerial	managerial	ADJ
easat-6028	52	25	decisions	decision	NOUN
easat-6028	52	26	[	[	X
easat-6028	52	27	16	16	NUM
easat-6028	52	28	]	]	PUNCT
easat-6028	52	29	.	.	PUNCT
easat-6028	53	1	in	in	ADP
easat-6028	53	2	the	the	DET
easat-6028	53	3	context	context	NOUN
easat-6028	53	4	of	of	ADP
easat-6028	53	5	vietnamese	vietnamese	ADJ
easat-6028	53	6	mechanical	mechanical	ADJ
easat-6028	53	7	manufacturing	manufacturing	NOUN
easat-6028	53	8	enterprises	enterprise	NOUN
easat-6028	53	9	(	(	PUNCT
easat-6028	53	10	vmmes	vmme	NOUN
easat-6028	53	11	)	)	PUNCT
easat-6028	53	12	,	,	PUNCT
easat-6028	53	13	where	where	SCONJ
easat-6028	53	14	rapid	rapid	ADJ
easat-6028	53	15	technological	technological	ADJ
easat-6028	53	16	advancements	advancement	NOUN
easat-6028	53	17	and	and	CCONJ
easat-6028	53	18	competitive	competitive	ADJ
easat-6028	53	19	pressures	pressure	NOUN
easat-6028	53	20	are	be	AUX
easat-6028	53	21	prominent	prominent	ADJ
easat-6028	53	22	,	,	PUNCT
easat-6028	53	23	contingency	contingency	NOUN
easat-6028	53	24	theory	theory	NOUN
easat-6028	53	25	underscores	underscore	VERB
easat-6028	53	26	the	the	DET
easat-6028	53	27	need	need	NOUN
easat-6028	53	28	for	for	ADP
easat-6028	53	29	adaptable	adaptable	ADJ
easat-6028	53	30	management	management	NOUN
easat-6028	53	31	accounting	accounting	NOUN
easat-6028	53	32	practices	practice	NOUN
easat-6028	53	33	.	.	PUNCT
easat-6028	54	1	these	these	DET
easat-6028	54	2	practices	practice	NOUN
easat-6028	54	3	allow	allow	VERB
easat-6028	54	4	firms	firm	NOUN
easat-6028	54	5	to	to	PART
easat-6028	54	6	respond	respond	VERB
easat-6028	54	7	dynamically	dynamically	ADV
easat-6028	54	8	to	to	ADP
easat-6028	54	9	shifts	shift	NOUN
easat-6028	54	10	in	in	ADP
easat-6028	54	11	market	market	NOUN
easat-6028	54	12	demand	demand	NOUN
easat-6028	54	13	and	and	CCONJ
easat-6028	54	14	technological	technological	ADJ
easat-6028	54	15	trends	trend	NOUN
easat-6028	54	16	[	[	X
easat-6028	54	17	17	17	NUM
easat-6028	54	18	]	]	PUNCT
easat-6028	54	19	.	.	PUNCT
easat-6028	55	1	cost	cost	NOUN
easat-6028	55	2	-	-	PUNCT
easat-6028	55	3	benefit	benefit	NOUN
easat-6028	55	4	theory	theory	NOUN
easat-6028	56	1	:	:	PUNCT
easat-6028	56	2	it	it	PRON
easat-6028	56	3	examines	examine	VERB
easat-6028	56	4	the	the	DET
easat-6028	56	5	balance	balance	NOUN
easat-6028	56	6	between	between	ADP
easat-6028	56	7	the	the	DET
easat-6028	56	8	costs	cost	NOUN
easat-6028	56	9	associated	associate	VERB
easat-6028	56	10	with	with	ADP
easat-6028	56	11	implementing	implement	VERB
easat-6028	56	12	management	management	NOUN
easat-6028	56	13	accounting	accounting	NOUN
easat-6028	56	14	practices	practice	NOUN
easat-6028	56	15	and	and	CCONJ
easat-6028	56	16	the	the	DET
easat-6028	56	17	benefits	benefit	NOUN
easat-6028	56	18	they	they	PRON
easat-6028	56	19	bring	bring	VERB
easat-6028	56	20	to	to	ADP
easat-6028	56	21	organizational	organizational	ADJ
easat-6028	56	22	decision	decision	NOUN
easat-6028	56	23	-	-	PUNCT
easat-6028	56	24	making	making	NOUN
easat-6028	56	25	.	.	PUNCT
easat-6028	57	1	this	this	DET
easat-6028	57	2	theory	theory	NOUN
easat-6028	57	3	suggests	suggest	VERB
easat-6028	57	4	that	that	SCONJ
easat-6028	57	5	the	the	DET
easat-6028	57	6	complexity	complexity	NOUN
easat-6028	57	7	of	of	ADP
easat-6028	57	8	a	a	DET
easat-6028	57	9	firm	firm	NOUN
easat-6028	57	10	’s	’s	PART
easat-6028	57	11	operations	operation	NOUN
easat-6028	57	12	and	and	CCONJ
easat-6028	57	13	the	the	DET
easat-6028	57	14	scale	scale	NOUN
easat-6028	57	15	of	of	ADP
easat-6028	57	16	its	its	PRON
easat-6028	57	17	decision	decision	NOUN
easat-6028	57	18	-	-	PUNCT
easat-6028	57	19	making	making	NOUN
easat-6028	57	20	needs	need	NOUN
easat-6028	57	21	influence	influence	NOUN
easat-6028	57	22	the	the	DET
easat-6028	57	23	extent	extent	NOUN
easat-6028	57	24	to	to	PART
easat-6028	57	25	which	which	PRON
easat-6028	57	26	it	it	PRON
easat-6028	57	27	can	can	AUX
easat-6028	57	28	benefit	benefit	VERB
easat-6028	57	29	from	from	ADP
easat-6028	57	30	sophisticated	sophisticated	ADJ
easat-6028	57	31	accounting	accounting	NOUN
easat-6028	57	32	systems	system	NOUN
easat-6028	57	33	[	[	X
easat-6028	57	34	18	18	NUM
easat-6028	57	35	-	-	SYM
easat-6028	57	36	20	20	NUM
easat-6028	57	37	]	]	PUNCT
easat-6028	57	38	.	.	PUNCT
easat-6028	58	1	in	in	ADP
easat-6028	58	2	larger	large	ADJ
easat-6028	58	3	firms	firm	NOUN
easat-6028	58	4	,	,	PUNCT
easat-6028	58	5	the	the	DET
easat-6028	58	6	benefits	benefit	NOUN
easat-6028	58	7	of	of	ADP
easat-6028	58	8	implementing	implement	VERB
easat-6028	58	9	advanced	advanced	ADJ
easat-6028	58	10	management	management	NOUN
easat-6028	58	11	accounting	accounting	NOUN
easat-6028	58	12	practices	practice	NOUN
easat-6028	58	13	often	often	ADV
easat-6028	58	14	justify	justify	VERB
easat-6028	58	15	the	the	DET
easat-6028	58	16	associated	associated	ADJ
easat-6028	58	17	costs	cost	NOUN
easat-6028	58	18	.	.	PUNCT
easat-6028	59	1	however	however	ADV
easat-6028	59	2	,	,	PUNCT
easat-6028	59	3	for	for	ADP
easat-6028	59	4	smaller	small	ADJ
easat-6028	59	5	firms	firm	NOUN
easat-6028	59	6	,	,	PUNCT
easat-6028	59	7	these	these	DET
easat-6028	59	8	costs	cost	NOUN
easat-6028	59	9	may	may	AUX
easat-6028	59	10	outweigh	outweigh	VERB
easat-6028	59	11	the	the	DET
easat-6028	59	12	benefits	benefit	NOUN
easat-6028	59	13	,	,	PUNCT
easat-6028	59	14	leading	lead	VERB
easat-6028	59	15	to	to	ADP
easat-6028	59	16	a	a	DET
easat-6028	59	17	more	more	ADV
easat-6028	59	18	limited	limited	ADJ
easat-6028	59	19	application	application	NOUN
easat-6028	59	20	of	of	ADP
easat-6028	59	21	such	such	ADJ
easat-6028	59	22	practices	practice	NOUN
easat-6028	59	23	.	.	PUNCT
easat-6028	60	1	for	for	ADP
easat-6028	60	2	vmmes	vmme	NOUN
easat-6028	60	3	,	,	PUNCT
easat-6028	60	4	cost	cost	NOUN
easat-6028	60	5	-	-	PUNCT
easat-6028	60	6	benefit	benefit	NOUN
easat-6028	60	7	theory	theory	NOUN
easat-6028	60	8	is	be	AUX
easat-6028	60	9	particularly	particularly	ADV
easat-6028	60	10	relevant	relevant	ADJ
easat-6028	60	11	,	,	PUNCT
easat-6028	60	12	as	as	SCONJ
easat-6028	60	13	it	it	PRON
easat-6028	60	14	highlights	highlight	VERB
easat-6028	60	15	the	the	DET
easat-6028	60	16	need	need	NOUN
easat-6028	60	17	for	for	ADP
easat-6028	60	18	costeffective	costeffective	ADJ
easat-6028	60	19	accounting	accounting	NOUN
easat-6028	60	20	solutions	solution	NOUN
easat-6028	60	21	that	that	PRON
easat-6028	60	22	align	align	VERB
easat-6028	60	23	with	with	ADP
easat-6028	60	24	their	their	PRON
easat-6028	60	25	unique	unique	ADJ
easat-6028	60	26	operational	operational	ADJ
easat-6028	60	27	constraints	constraint	NOUN
easat-6028	60	28	.	.	PUNCT
easat-6028	61	1	research	research	NOUN
easat-6028	61	2	indicates	indicate	VERB
easat-6028	61	3	that	that	SCONJ
easat-6028	61	4	firm	firm	ADJ
easat-6028	61	5	size	size	NOUN
easat-6028	61	6	,	,	PUNCT
easat-6028	61	7	managers	manager	NOUN
easat-6028	61	8	’	’	PART
easat-6028	61	9	information	information	NOUN
easat-6028	61	10	needs	need	NOUN
easat-6028	61	11	,	,	PUNCT
easat-6028	61	12	and	and	CCONJ
easat-6028	61	13	decision	decision	NOUN
easat-6028	61	14	complexity	complexity	NOUN
easat-6028	61	15	are	be	AUX
easat-6028	61	16	significant	significant	ADJ
easat-6028	61	17	factors	factor	NOUN
easat-6028	61	18	that	that	PRON
easat-6028	61	19	influence	influence	VERB
easat-6028	61	20	the	the	DET
easat-6028	61	21	adoption	adoption	NOUN
easat-6028	61	22	of	of	ADP
easat-6028	61	23	mamd	mamd	NOUN
easat-6028	61	24	in	in	ADP
easat-6028	61	25	manufacturing	manufacturing	NOUN
easat-6028	61	26	[	[	X
easat-6028	61	27	21	21	NUM
easat-6028	61	28	,	,	PUNCT
easat-6028	61	29	22	22	NUM
easat-6028	61	30	]	]	PUNCT
easat-6028	61	31	.	.	PUNCT
easat-6028	62	1	this	this	DET
easat-6028	62	2	theory	theory	NOUN
easat-6028	62	3	also	also	ADV
easat-6028	62	4	suggests	suggest	VERB
easat-6028	62	5	that	that	SCONJ
easat-6028	62	6	for	for	ADP
easat-6028	62	7	small	small	ADJ
easat-6028	62	8	and	and	CCONJ
easat-6028	62	9	medium	medium	ADJ
easat-6028	62	10	enterprises	enterprise	NOUN
easat-6028	62	11	,	,	PUNCT
easat-6028	62	12	such	such	ADJ
easat-6028	62	13	as	as	ADP
easat-6028	62	14	many	many	ADJ
easat-6028	62	15	vmmes	vmme	NOUN
easat-6028	62	16	,	,	PUNCT
easat-6028	62	17	prioritizing	prioritize	VERB
easat-6028	62	18	cost	cost	NOUN
easat-6028	62	19	-	-	PUNCT
easat-6028	62	20	effective	effective	ADJ
easat-6028	62	21	management	management	NOUN
easat-6028	62	22	accounting	accounting	NOUN
easat-6028	62	23	practices	practice	NOUN
easat-6028	62	24	is	be	AUX
easat-6028	62	25	critical	critical	ADJ
easat-6028	62	26	for	for	ADP
easat-6028	62	27	optimizing	optimize	VERB
easat-6028	62	28	decision	decision	NOUN
easat-6028	62	29	-	-	PUNCT
easat-6028	62	30	making	making	NOUN
easat-6028	62	31	without	without	ADP
easat-6028	62	32	overextending	overextend	VERB
easat-6028	62	33	resources	resource	NOUN
easat-6028	62	34	.	.	PUNCT
easat-6028	63	1	psychology	psychology	NOUN
easat-6028	63	2	theory	theory	NOUN
easat-6028	63	3	:	:	PUNCT
easat-6028	63	4	this	this	DET
easat-6028	63	5	theory	theory	NOUN
easat-6028	63	6	emphasizes	emphasize	VERB
easat-6028	63	7	the	the	DET
easat-6028	63	8	socio	socio	NOUN
easat-6028	63	9	-	-	PUNCT
easat-6028	63	10	psychological	psychological	ADJ
easat-6028	63	11	factors	factor	NOUN
easat-6028	63	12	influencing	influence	VERB
easat-6028	63	13	decisionmaking	decisionmake	VERB
easat-6028	63	14	within	within	ADP
easat-6028	63	15	organizations	organization	NOUN
easat-6028	63	16	,	,	PUNCT
easat-6028	63	17	suggesting	suggest	VERB
easat-6028	63	18	that	that	SCONJ
easat-6028	63	19	the	the	DET
easat-6028	63	20	effectiveness	effectiveness	NOUN
easat-6028	63	21	of	of	ADP
easat-6028	63	22	management	management	NOUN
easat-6028	63	23	accounting	accounting	NOUN
easat-6028	63	24	depends	depend	VERB
easat-6028	63	25	on	on	ADP
easat-6028	63	26	the	the	DET
easat-6028	63	27	alignment	alignment	NOUN
easat-6028	63	28	of	of	ADP
easat-6028	63	29	individual	individual	ADJ
easat-6028	63	30	behaviors	behavior	NOUN
easat-6028	63	31	with	with	ADP
easat-6028	63	32	organizational	organizational	ADJ
easat-6028	63	33	goals	goal	NOUN
easat-6028	63	34	.	.	PUNCT
easat-6028	64	1	this	this	DET
easat-6028	64	2	perspective	perspective	NOUN
easat-6028	64	3	highlights	highlight	VERB
easat-6028	64	4	the	the	DET
easat-6028	64	5	role	role	NOUN
easat-6028	64	6	of	of	ADP
easat-6028	64	7	corporate	corporate	ADJ
easat-6028	64	8	culture	culture	NOUN
easat-6028	64	9	,	,	PUNCT
easat-6028	64	10	interpersonal	interpersonal	ADJ
easat-6028	64	11	relationships	relationship	NOUN
easat-6028	64	12	,	,	PUNCT
easat-6028	64	13	and	and	CCONJ
easat-6028	64	14	managers	manager	NOUN
easat-6028	64	15	’	'	PUNCT
easat-6028	64	16	and	and	CCONJ
easat-6028	64	17	accountants	accountant	NOUN
easat-6028	64	18	’	’	PART
easat-6028	64	19	perceptions	perception	NOUN
easat-6028	64	20	of	of	ADP
easat-6028	64	21	accounting	account	VERB
easat-6028	64	22	’s	’s	PART
easat-6028	64	23	strategic	strategic	ADJ
easat-6028	64	24	importance	importance	NOUN
easat-6028	64	25	in	in	ADP
easat-6028	64	26	shaping	shape	VERB
easat-6028	64	27	management	management	NOUN
easat-6028	64	28	accounting	accounting	NOUN
easat-6028	64	29	practices	practice	NOUN
easat-6028	64	30	[	[	X
easat-6028	64	31	18	18	NUM
easat-6028	64	32	,	,	PUNCT
easat-6028	64	33	21	21	NUM
easat-6028	64	34	,	,	PUNCT
easat-6028	64	35	23	23	NUM
easat-6028	64	36	]	]	PUNCT
easat-6028	64	37	.	.	PUNCT
easat-6028	65	1	in	in	ADP
easat-6028	65	2	manufacturing	manufacture	VERB
easat-6028	65	3	sectors	sector	NOUN
easat-6028	65	4	,	,	PUNCT
easat-6028	65	5	these	these	DET
easat-6028	65	6	socio	socio	NOUN
easat-6028	65	7	-	-	PUNCT
easat-6028	65	8	psychological	psychological	ADJ
easat-6028	65	9	factors	factor	NOUN
easat-6028	65	10	significantly	significantly	ADV
easat-6028	65	11	impact	impact	VERB
easat-6028	65	12	how	how	SCONJ
easat-6028	65	13	management	management	NOUN
easat-6028	65	14	accounting	accounting	NOUN
easat-6028	65	15	information	information	NOUN
easat-6028	65	16	is	be	AUX
easat-6028	65	17	utilized	utilize	VERB
easat-6028	65	18	to	to	PART
easat-6028	65	19	support	support	VERB
easat-6028	65	20	decision	decision	NOUN
easat-6028	65	21	-	-	PUNCT
easat-6028	65	22	making	making	NOUN
easat-6028	65	23	.	.	PUNCT
easat-6028	66	1	in	in	ADP
easat-6028	66	2	vmmes	vmme	NOUN
easat-6028	66	3	,	,	PUNCT
easat-6028	66	4	where	where	SCONJ
easat-6028	66	5	the	the	DET
easat-6028	66	6	manufacturing	manufacturing	NOUN
easat-6028	66	7	process	process	NOUN
easat-6028	66	8	is	be	AUX
easat-6028	66	9	highly	highly	ADV
easat-6028	66	10	technical	technical	ADJ
easat-6028	66	11	and	and	CCONJ
easat-6028	66	12	management	management	NOUN
easat-6028	66	13	accounting	accounting	NOUN
easat-6028	66	14	often	often	ADV
easat-6028	66	15	involves	involve	VERB
easat-6028	66	16	complex	complex	ADJ
easat-6028	66	17	operational	operational	ADJ
easat-6028	66	18	data	datum	NOUN
easat-6028	66	19	,	,	PUNCT
easat-6028	66	20	socio	socio	NOUN
easat-6028	66	21	-	-	PUNCT
easat-6028	66	22	psychological	psychological	ADJ
easat-6028	66	23	factors	factor	NOUN
easat-6028	66	24	such	such	ADJ
easat-6028	66	25	as	as	ADP
easat-6028	66	26	corporate	corporate	ADJ
easat-6028	66	27	culture	culture	NOUN
easat-6028	66	28	and	and	CCONJ
easat-6028	66	29	managerial	managerial	ADJ
easat-6028	66	30	attitudes	attitude	NOUN
easat-6028	66	31	toward	toward	ADP
easat-6028	66	32	accounting	accounting	NOUN
easat-6028	66	33	information	information	NOUN
easat-6028	66	34	play	play	VERB
easat-6028	66	35	a	a	DET
easat-6028	66	36	crucial	crucial	ADJ
easat-6028	66	37	role	role	NOUN
easat-6028	66	38	in	in	ADP
easat-6028	66	39	influencing	influence	VERB
easat-6028	66	40	the	the	DET
easat-6028	66	41	effectiveness	effectiveness	NOUN
easat-6028	66	42	of	of	ADP
easat-6028	66	43	mamd	mamd	NOUN
easat-6028	66	44	[	[	X
easat-6028	66	45	13	13	NUM
easat-6028	66	46	,	,	PUNCT
easat-6028	66	47	24	24	NUM
easat-6028	66	48	]	]	PUNCT
easat-6028	66	49	.	.	PUNCT
easat-6028	67	1	2.3	2.3	NUM
easat-6028	67	2	.	.	PUNCT
easat-6028	67	3	positioning	positioning	NOUN
easat-6028	67	4	within	within	ADP
easat-6028	67	5	the	the	DET
easat-6028	67	6	existing	exist	VERB
easat-6028	67	7	literature	literature	NOUN
easat-6028	67	8	prior	prior	ADJ
easat-6028	67	9	research	research	NOUN
easat-6028	67	10	has	have	AUX
easat-6028	67	11	predominantly	predominantly	ADV
easat-6028	67	12	centered	center	VERB
easat-6028	67	13	on	on	ADP
easat-6028	67	14	management	management	NOUN
easat-6028	67	15	accounting	accounting	NOUN
easat-6028	67	16	practices	practice	NOUN
easat-6028	67	17	in	in	ADP
easat-6028	67	18	large	large	ADJ
easat-6028	67	19	multinational	multinational	ADJ
easat-6028	67	20	corporations	corporation	NOUN
easat-6028	67	21	and	and	CCONJ
easat-6028	67	22	industries	industry	NOUN
easat-6028	67	23	with	with	ADP
easat-6028	67	24	distinct	distinct	ADJ
easat-6028	67	25	operational	operational	ADJ
easat-6028	67	26	structures	structure	NOUN
easat-6028	67	27	,	,	PUNCT
easat-6028	67	28	such	such	ADJ
easat-6028	67	29	as	as	ADP
easat-6028	67	30	finance	finance	NOUN
easat-6028	67	31	and	and	CCONJ
easat-6028	67	32	retail	retail	NOUN
easat-6028	67	33	.	.	PUNCT
easat-6028	68	1	while	while	SCONJ
easat-6028	68	2	these	these	DET
easat-6028	68	3	studies	study	NOUN
easat-6028	68	4	collectively	collectively	ADV
easat-6028	68	5	affirm	affirm	VERB
easat-6028	68	6	the	the	DET
easat-6028	68	7	positive	positive	ADJ
easat-6028	68	8	impact	impact	NOUN
easat-6028	68	9	of	of	ADP
easat-6028	68	10	management	management	NOUN
easat-6028	68	11	accounting	account	VERB
easat-6028	68	12	on	on	ADP
easat-6028	68	13	firm	firm	ADJ
easat-6028	68	14	performance	performance	NOUN
easat-6028	68	15	,	,	PUNCT
easat-6028	68	16	a	a	DET
easat-6028	68	17	critical	critical	ADJ
easat-6028	68	18	gap	gap	NOUN
easat-6028	68	19	remains	remain	VERB
easat-6028	68	20	in	in	ADP
easat-6028	68	21	understanding	understand	VERB
easat-6028	68	22	its	its	PRON
easat-6028	68	23	specific	specific	ADJ
easat-6028	68	24	applications	application	NOUN
easat-6028	68	25	within	within	ADP
easat-6028	68	26	the	the	DET
easat-6028	68	27	mechanical	mechanical	ADJ
easat-6028	68	28	manufacturing	manufacturing	NOUN
easat-6028	68	29	sector	sector	NOUN
easat-6028	68	30	,	,	PUNCT
easat-6028	68	31	particularly	particularly	ADV
easat-6028	68	32	in	in	ADP
easat-6028	68	33	emerging	emerge	VERB
easat-6028	68	34	economies	economy	NOUN
easat-6028	68	35	like	like	ADP
easat-6028	68	36	vietnam	vietnam	PROPN
easat-6028	69	1	[	[	X
easat-6028	69	2	12	12	NUM
easat-6028	69	3	,	,	PUNCT
easat-6028	69	4	25	25	NUM
easat-6028	69	5	]	]	PUNCT
easat-6028	69	6	.	.	PUNCT
easat-6028	70	1	for	for	ADP
easat-6028	70	2	vietnamese	vietnamese	ADJ
easat-6028	70	3	mechanical	mechanical	ADJ
easat-6028	70	4	manufacturing	manufacturing	NOUN
easat-6028	70	5	enterprises	enterprise	NOUN
easat-6028	70	6	(	(	PUNCT
easat-6028	70	7	vmmes	vmme	NOUN
easat-6028	70	8	)	)	PUNCT
easat-6028	70	9	,	,	PUNCT
easat-6028	70	10	which	which	PRON
easat-6028	70	11	navigate	navigate	VERB
easat-6028	70	12	a	a	DET
easat-6028	70	13	competitive	competitive	ADJ
easat-6028	70	14	,	,	PUNCT
easat-6028	70	15	technology	technology	NOUN
easat-6028	70	16	-	-	PUNCT
easat-6028	70	17	driven	drive	VERB
easat-6028	70	18	environment	environment	NOUN
easat-6028	70	19	,	,	PUNCT
easat-6028	70	20	a	a	DET
easat-6028	70	21	contextualized	contextualized	ADJ
easat-6028	70	22	understanding	understanding	NOUN
easat-6028	70	23	of	of	ADP
easat-6028	70	24	the	the	DET
easat-6028	70	25	factors	factor	NOUN
easat-6028	70	26	influencing	influence	VERB
easat-6028	70	27	management	management	NOUN
easat-6028	70	28	accounting	accounting	NOUN
easat-6028	70	29	practices	practice	NOUN
easat-6028	70	30	is	be	AUX
easat-6028	70	31	crucial	crucial	ADJ
easat-6028	70	32	.	.	PUNCT
easat-6028	71	1	554	554	NUM
easat-6028	71	2	edelweiss	edelweiss	PROPN
easat-6028	71	3	applied	apply	VERB
easat-6028	71	4	science	science	NOUN
easat-6028	71	5	and	and	CCONJ
easat-6028	71	6	technology	technology	NOUN
easat-6028	71	7	issn	issn	PROPN
easat-6028	71	8	:	:	PUNCT
easat-6028	71	9	2576	2576	NUM
easat-6028	71	10	-	-	SYM
easat-6028	71	11	8484	8484	NUM
easat-6028	71	12	vol	vol	NOUN
easat-6028	71	13	.	.	PROPN
easat-6028	72	1	9	9	NUM
easat-6028	72	2	,	,	PUNCT
easat-6028	72	3	no	no	INTJ
easat-6028	72	4	.	.	NOUN
easat-6028	73	1	4	4	NUM
easat-6028	73	2	:	:	PUNCT
easat-6028	73	3	551	551	NUM
easat-6028	73	4	-	-	SYM
easat-6028	73	5	563	563	NUM
easat-6028	73	6	,	,	PUNCT
easat-6028	73	7	2025	2025	NUM
easat-6028	73	8	doi	doi	NOUN
easat-6028	73	9	:	:	PUNCT
easat-6028	73	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	73	11	©	©	PROPN
easat-6028	73	12	2025	2025	NUM
easat-6028	73	13	by	by	ADP
easat-6028	73	14	the	the	DET
easat-6028	73	15	authors	author	NOUN
easat-6028	73	16	;	;	PUNCT
easat-6028	73	17	licensee	licensee	PROPN
easat-6028	73	18	learning	learning	NOUN
easat-6028	73	19	gate	gate	NOUN
easat-6028	73	20	this	this	DET
easat-6028	73	21	study	study	NOUN
easat-6028	73	22	seeks	seek	VERB
easat-6028	73	23	to	to	PART
easat-6028	73	24	bridge	bridge	VERB
easat-6028	73	25	this	this	DET
easat-6028	73	26	gap	gap	NOUN
easat-6028	73	27	by	by	ADP
easat-6028	73	28	investigating	investigate	VERB
easat-6028	73	29	the	the	DET
easat-6028	73	30	sector	sector	NOUN
easat-6028	73	31	-	-	PUNCT
easat-6028	73	32	specific	specific	ADJ
easat-6028	73	33	determinants	determinant	NOUN
easat-6028	73	34	affecting	affect	VERB
easat-6028	73	35	management	management	NOUN
easat-6028	73	36	accounting	accounting	NOUN
easat-6028	73	37	for	for	ADP
easat-6028	73	38	decision	decision	NOUN
easat-6028	73	39	-	-	PUNCT
easat-6028	73	40	making	making	NOUN
easat-6028	73	41	(	(	PUNCT
easat-6028	73	42	mamd	mamd	ADJ
easat-6028	73	43	)	)	PUNCT
easat-6028	73	44	in	in	ADP
easat-6028	73	45	vmmes	vmme	NOUN
easat-6028	73	46	.	.	PUNCT
easat-6028	74	1	by	by	ADP
easat-6028	74	2	focusing	focus	VERB
easat-6028	74	3	on	on	ADP
easat-6028	74	4	key	key	ADJ
easat-6028	74	5	factors	factor	NOUN
easat-6028	74	6	such	such	ADJ
easat-6028	74	7	as	as	ADP
easat-6028	74	8	manufacturing	manufacturing	NOUN
easat-6028	74	9	technology	technology	NOUN
easat-6028	74	10	,	,	PUNCT
easat-6028	74	11	market	market	NOUN
easat-6028	74	12	competition	competition	NOUN
easat-6028	74	13	,	,	PUNCT
easat-6028	74	14	and	and	CCONJ
easat-6028	74	15	the	the	DET
easat-6028	74	16	competence	competence	NOUN
easat-6028	74	17	of	of	ADP
easat-6028	74	18	accountants	accountant	NOUN
easat-6028	74	19	,	,	PUNCT
easat-6028	74	20	this	this	DET
easat-6028	74	21	research	research	NOUN
easat-6028	74	22	provides	provide	VERB
easat-6028	74	23	empirical	empirical	ADJ
easat-6028	74	24	evidence	evidence	NOUN
easat-6028	74	25	on	on	ADP
easat-6028	74	26	how	how	SCONJ
easat-6028	74	27	management	management	NOUN
easat-6028	74	28	accounting	accounting	NOUN
easat-6028	74	29	can	can	AUX
easat-6028	74	30	effectively	effectively	ADV
easat-6028	74	31	support	support	VERB
easat-6028	74	32	strategic	strategic	ADJ
easat-6028	74	33	decisionmaking	decisionmaking	NOUN
easat-6028	74	34	and	and	CCONJ
easat-6028	74	35	enhance	enhance	VERB
easat-6028	74	36	firm	firm	ADJ
easat-6028	74	37	performance	performance	NOUN
easat-6028	74	38	within	within	ADP
easat-6028	74	39	the	the	DET
easat-6028	74	40	vietnamese	vietnamese	ADJ
easat-6028	74	41	manufacturing	manufacturing	NOUN
easat-6028	74	42	landscape	landscape	NOUN
easat-6028	74	43	.	.	PUNCT
easat-6028	75	1	the	the	DET
easat-6028	75	2	study	study	NOUN
easat-6028	75	3	contributes	contribute	VERB
easat-6028	75	4	to	to	ADP
easat-6028	75	5	the	the	DET
easat-6028	75	6	existing	exist	VERB
easat-6028	75	7	literature	literature	NOUN
easat-6028	75	8	by	by	ADP
easat-6028	75	9	presenting	present	VERB
easat-6028	75	10	a	a	DET
easat-6028	75	11	refined	refined	ADJ
easat-6028	75	12	perspective	perspective	NOUN
easat-6028	75	13	on	on	ADP
easat-6028	75	14	management	management	NOUN
easat-6028	75	15	accounting	accounting	NOUN
easat-6028	75	16	practices	practice	NOUN
easat-6028	75	17	that	that	PRON
easat-6028	75	18	align	align	VERB
easat-6028	75	19	with	with	ADP
easat-6028	75	20	the	the	DET
easat-6028	75	21	unique	unique	ADJ
easat-6028	75	22	operational	operational	ADJ
easat-6028	75	23	demands	demand	NOUN
easat-6028	75	24	of	of	ADP
easat-6028	75	25	the	the	DET
easat-6028	75	26	mechanical	mechanical	ADJ
easat-6028	75	27	manufacturing	manufacturing	NOUN
easat-6028	75	28	sector	sector	NOUN
easat-6028	75	29	,	,	PUNCT
easat-6028	75	30	offering	offer	VERB
easat-6028	75	31	insights	insight	NOUN
easat-6028	75	32	that	that	PRON
easat-6028	75	33	are	be	AUX
easat-6028	75	34	tailored	tailor	VERB
easat-6028	75	35	to	to	ADP
easat-6028	75	36	the	the	DET
easat-6028	75	37	context	context	NOUN
easat-6028	75	38	of	of	ADP
easat-6028	75	39	emerging	emerge	VERB
easat-6028	75	40	economies	economy	NOUN
easat-6028	75	41	.	.	PUNCT
easat-6028	76	1	3	3	X
easat-6028	76	2	.	.	X
easat-6028	76	3	research	research	NOUN
easat-6028	76	4	methods	method	NOUN
easat-6028	76	5	3.1	3.1	NUM
easat-6028	76	6	.	.	PUNCT
easat-6028	76	7	hypothesis	hypothesis	NOUN
easat-6028	76	8	development	development	NOUN
easat-6028	76	9	drawing	draw	VERB
easat-6028	76	10	on	on	ADP
easat-6028	76	11	insights	insight	NOUN
easat-6028	76	12	from	from	ADP
easat-6028	76	13	contingency	contingency	NOUN
easat-6028	76	14	theory	theory	NOUN
easat-6028	76	15	,	,	PUNCT
easat-6028	76	16	cost	cost	NOUN
easat-6028	76	17	-	-	PUNCT
easat-6028	76	18	benefit	benefit	NOUN
easat-6028	76	19	theory	theory	NOUN
easat-6028	76	20	,	,	PUNCT
easat-6028	76	21	and	and	CCONJ
easat-6028	76	22	psychology	psychology	NOUN
easat-6028	76	23	theory	theory	NOUN
easat-6028	76	24	,	,	PUNCT
easat-6028	76	25	this	this	DET
easat-6028	76	26	study	study	NOUN
easat-6028	76	27	proposes	propose	VERB
easat-6028	76	28	hypotheses	hypothesis	NOUN
easat-6028	76	29	to	to	PART
easat-6028	76	30	explore	explore	VERB
easat-6028	76	31	the	the	DET
easat-6028	76	32	influence	influence	NOUN
easat-6028	76	33	of	of	ADP
easat-6028	76	34	key	key	ADJ
easat-6028	76	35	factors	factor	NOUN
easat-6028	76	36	market	market	NOUN
easat-6028	76	37	competition	competition	NOUN
easat-6028	76	38	,	,	PUNCT
easat-6028	76	39	manufacturing	manufacturing	NOUN
easat-6028	76	40	technology	technology	NOUN
easat-6028	76	41	,	,	PUNCT
easat-6028	76	42	accountant	accountant	NOUN
easat-6028	76	43	competence	competence	NOUN
easat-6028	76	44	,	,	PUNCT
easat-6028	76	45	managerial	managerial	ADJ
easat-6028	76	46	support	support	NOUN
easat-6028	76	47	,	,	PUNCT
easat-6028	76	48	and	and	CCONJ
easat-6028	76	49	information	information	NOUN
easat-6028	76	50	technology	technology	NOUN
easat-6028	76	51	on	on	ADP
easat-6028	76	52	the	the	DET
easat-6028	76	53	adoption	adoption	NOUN
easat-6028	76	54	of	of	ADP
easat-6028	76	55	mamd	mamd	NOUN
easat-6028	76	56	in	in	ADP
easat-6028	76	57	vmmes	vmme	NOUN
easat-6028	76	58	.	.	PUNCT
easat-6028	77	1	through	through	ADP
easat-6028	77	2	these	these	DET
easat-6028	77	3	hypotheses	hypothesis	NOUN
easat-6028	77	4	,	,	PUNCT
easat-6028	77	5	the	the	DET
easat-6028	77	6	study	study	NOUN
easat-6028	77	7	seeks	seek	VERB
easat-6028	77	8	to	to	PART
easat-6028	77	9	illuminate	illuminate	VERB
easat-6028	77	10	how	how	SCONJ
easat-6028	77	11	management	management	NOUN
easat-6028	77	12	accounting	accounting	NOUN
easat-6028	77	13	can	can	AUX
easat-6028	77	14	drive	drive	VERB
easat-6028	77	15	both	both	CCONJ
easat-6028	77	16	financial	financial	ADJ
easat-6028	77	17	and	and	CCONJ
easat-6028	77	18	non	non	ADJ
easat-6028	77	19	-	-	ADJ
easat-6028	77	20	financial	financial	ADJ
easat-6028	77	21	performance	performance	NOUN
easat-6028	77	22	outcomes	outcome	NOUN
easat-6028	77	23	in	in	ADP
easat-6028	77	24	this	this	DET
easat-6028	77	25	sector	sector	NOUN
easat-6028	77	26	.	.	PUNCT
easat-6028	78	1	this	this	DET
easat-6028	78	2	literature	literature	PROPN
easat-6028	78	3	review	review	NOUN
easat-6028	78	4	highlights	highlight	VERB
easat-6028	78	5	the	the	DET
easat-6028	78	6	diverse	diverse	ADJ
easat-6028	78	7	theoretical	theoretical	ADJ
easat-6028	78	8	perspectives	perspective	NOUN
easat-6028	78	9	that	that	PRON
easat-6028	78	10	inform	inform	VERB
easat-6028	78	11	the	the	DET
easat-6028	78	12	study	study	NOUN
easat-6028	78	13	of	of	ADP
easat-6028	78	14	management	management	NOUN
easat-6028	78	15	accounting	accounting	NOUN
easat-6028	78	16	practices	practice	NOUN
easat-6028	78	17	and	and	CCONJ
easat-6028	78	18	positions	position	NOUN
easat-6028	78	19	this	this	DET
easat-6028	78	20	research	research	NOUN
easat-6028	78	21	within	within	ADP
easat-6028	78	22	a	a	DET
easat-6028	78	23	context	context	NOUN
easat-6028	78	24	that	that	PRON
easat-6028	78	25	has	have	AUX
easat-6028	78	26	been	be	AUX
easat-6028	78	27	underexplored	underexplored	ADJ
easat-6028	78	28	:	:	PUNCT
easat-6028	78	29	vietnamese	vietnamese	ADJ
easat-6028	78	30	mechanical	mechanical	ADJ
easat-6028	78	31	manufacturing	manufacturing	NOUN
easat-6028	78	32	.	.	PUNCT
easat-6028	79	1	by	by	ADP
easat-6028	79	2	addressing	address	VERB
easat-6028	79	3	this	this	DET
easat-6028	79	4	research	research	NOUN
easat-6028	79	5	gap	gap	NOUN
easat-6028	79	6	,	,	PUNCT
easat-6028	79	7	the	the	DET
easat-6028	79	8	study	study	NOUN
easat-6028	79	9	aims	aim	VERB
easat-6028	79	10	to	to	PART
easat-6028	79	11	contribute	contribute	VERB
easat-6028	79	12	to	to	ADP
easat-6028	79	13	a	a	DET
easat-6028	79	14	more	more	ADV
easat-6028	79	15	robust	robust	ADJ
easat-6028	79	16	understanding	understanding	NOUN
easat-6028	79	17	of	of	ADP
easat-6028	79	18	management	management	NOUN
easat-6028	79	19	accounting	accounting	NOUN
easat-6028	79	20	practices	practice	NOUN
easat-6028	79	21	in	in	ADP
easat-6028	79	22	emerging	emerge	VERB
easat-6028	79	23	economies	economy	NOUN
easat-6028	79	24	,	,	PUNCT
easat-6028	79	25	offering	offer	VERB
easat-6028	79	26	practical	practical	ADJ
easat-6028	79	27	insights	insight	NOUN
easat-6028	79	28	that	that	PRON
easat-6028	79	29	can	can	AUX
easat-6028	79	30	enhance	enhance	VERB
easat-6028	79	31	competitiveness	competitiveness	NOUN
easat-6028	79	32	and	and	CCONJ
easat-6028	79	33	operational	operational	ADJ
easat-6028	79	34	efficiency	efficiency	NOUN
easat-6028	79	35	in	in	ADP
easat-6028	79	36	the	the	DET
easat-6028	79	37	manufacturing	manufacturing	NOUN
easat-6028	79	38	industry	industry	NOUN
easat-6028	79	39	.	.	PUNCT
easat-6028	80	1	in	in	ADP
easat-6028	80	2	synthesizing	synthesize	VERB
easat-6028	80	3	previous	previous	ADJ
easat-6028	80	4	studies	study	NOUN
easat-6028	80	5	,	,	PUNCT
easat-6028	80	6	we	we	PRON
easat-6028	80	7	identified	identify	VERB
easat-6028	80	8	11	11	NUM
easat-6028	80	9	factors	factor	NOUN
easat-6028	80	10	influencing	influence	VERB
easat-6028	80	11	management	management	NOUN
easat-6028	80	12	accounting	accounting	NOUN
easat-6028	80	13	practices	practice	NOUN
easat-6028	80	14	,	,	PUNCT
easat-6028	80	15	divided	divide	VERB
easat-6028	80	16	into	into	ADP
easat-6028	80	17	two	two	NUM
easat-6028	80	18	categories	category	NOUN
easat-6028	80	19	:	:	PUNCT
easat-6028	80	20	internal	internal	ADJ
easat-6028	80	21	and	and	CCONJ
easat-6028	80	22	external	external	ADJ
easat-6028	80	23	factors	factor	NOUN
easat-6028	80	24	.	.	PUNCT
easat-6028	81	1	group	group	NOUN
easat-6028	81	2	1	1	NUM
easat-6028	81	3	encompasses	encompass	VERB
easat-6028	81	4	eight	eight	NUM
easat-6028	81	5	internal	internal	ADJ
easat-6028	81	6	factors	factor	NOUN
easat-6028	81	7	:	:	PUNCT
easat-6028	81	8	owners	owner	NOUN
easat-6028	81	9	/	/	SYM
easat-6028	81	10	managers	manager	NOUN
easat-6028	81	11	'	'	PART
easat-6028	81	12	participation	participation	NOUN
easat-6028	81	13	,	,	PUNCT
easat-6028	81	14	accountant	accountant	NOUN
easat-6028	81	15	competence	competence	NOUN
easat-6028	81	16	,	,	PUNCT
easat-6028	81	17	firm	firm	ADJ
easat-6028	81	18	size	size	NOUN
easat-6028	81	19	,	,	PUNCT
easat-6028	81	20	organizational	organizational	ADJ
easat-6028	81	21	structure	structure	NOUN
easat-6028	81	22	,	,	PUNCT
easat-6028	81	23	corporate	corporate	ADJ
easat-6028	81	24	culture	culture	NOUN
easat-6028	81	25	,	,	PUNCT
easat-6028	81	26	foreign	foreign	ADJ
easat-6028	81	27	ownership	ownership	NOUN
easat-6028	81	28	,	,	PUNCT
easat-6028	81	29	manufacturing	manufacturing	NOUN
easat-6028	81	30	technology	technology	NOUN
easat-6028	81	31	,	,	PUNCT
easat-6028	81	32	business	business	NOUN
easat-6028	81	33	strategy	strategy	NOUN
easat-6028	81	34	,	,	PUNCT
easat-6028	81	35	and	and	CCONJ
easat-6028	81	36	awareness	awareness	NOUN
easat-6028	81	37	of	of	ADP
easat-6028	81	38	environmental	environmental	ADJ
easat-6028	81	39	instability	instability	NOUN
easat-6028	81	40	.	.	PUNCT
easat-6028	82	1	group	group	NOUN
easat-6028	82	2	2	2	NUM
easat-6028	82	3	includes	include	VERB
easat-6028	82	4	three	three	NUM
easat-6028	82	5	external	external	ADJ
easat-6028	82	6	factors	factor	NOUN
easat-6028	82	7	:	:	PUNCT
easat-6028	82	8	market	market	NOUN
easat-6028	82	9	competition	competition	NOUN
easat-6028	82	10	,	,	PUNCT
easat-6028	82	11	information	information	NOUN
easat-6028	82	12	technology	technology	NOUN
easat-6028	82	13	application	application	NOUN
easat-6028	82	14	,	,	PUNCT
easat-6028	82	15	and	and	CCONJ
easat-6028	82	16	customer	customer	NOUN
easat-6028	82	17	resources	resource	NOUN
easat-6028	82	18	.	.	PUNCT
easat-6028	83	1	management	management	NOUN
easat-6028	83	2	accounting	account	VERB
easat-6028	83	3	for	for	ADP
easat-6028	83	4	decision	decision	NOUN
easat-6028	83	5	-	-	PUNCT
easat-6028	83	6	making	making	NOUN
easat-6028	83	7	(	(	PUNCT
easat-6028	83	8	mamd	mamd	ADJ
easat-6028	83	9	)	)	PUNCT
easat-6028	83	10	depends	depend	VERB
easat-6028	83	11	not	not	PART
easat-6028	83	12	only	only	ADV
easat-6028	83	13	on	on	ADP
easat-6028	83	14	the	the	DET
easat-6028	83	15	needs	need	NOUN
easat-6028	83	16	of	of	ADP
easat-6028	83	17	administrators	administrator	NOUN
easat-6028	83	18	but	but	CCONJ
easat-6028	83	19	also	also	ADV
easat-6028	83	20	on	on	ADP
easat-6028	83	21	the	the	DET
easat-6028	83	22	compatibility	compatibility	NOUN
easat-6028	83	23	of	of	ADP
easat-6028	83	24	practices	practice	NOUN
easat-6028	83	25	with	with	ADP
easat-6028	83	26	business	business	NOUN
easat-6028	83	27	characteristics	characteristic	NOUN
easat-6028	83	28	.	.	PUNCT
easat-6028	84	1	to	to	PART
easat-6028	84	2	establish	establish	VERB
easat-6028	84	3	a	a	DET
easat-6028	84	4	research	research	NOUN
easat-6028	84	5	model	model	NOUN
easat-6028	84	6	,	,	PUNCT
easat-6028	84	7	we	we	PRON
easat-6028	84	8	conducted	conduct	VERB
easat-6028	84	9	group	group	NOUN
easat-6028	84	10	discussions	discussion	NOUN
easat-6028	84	11	with	with	ADP
easat-6028	84	12	eight	eight	NUM
easat-6028	84	13	experts	expert	NOUN
easat-6028	84	14	,	,	PUNCT
easat-6028	84	15	including	include	VERB
easat-6028	84	16	administrators	administrator	NOUN
easat-6028	84	17	,	,	PUNCT
easat-6028	84	18	chief	chief	ADJ
easat-6028	84	19	accountants	accountant	NOUN
easat-6028	84	20	of	of	ADP
easat-6028	84	21	vietnamese	vietnamese	ADJ
easat-6028	84	22	mechanical	mechanical	ADJ
easat-6028	84	23	manufacturing	manufacturing	NOUN
easat-6028	84	24	enterprises	enterprise	NOUN
easat-6028	84	25	(	(	PUNCT
easat-6028	84	26	vmmes	vmme	NOUN
easat-6028	84	27	)	)	PUNCT
easat-6028	84	28	,	,	PUNCT
easat-6028	84	29	and	and	CCONJ
easat-6028	84	30	management	management	NOUN
easat-6028	84	31	accounting	accounting	NOUN
easat-6028	84	32	researchers	researcher	NOUN
easat-6028	84	33	.	.	PUNCT
easat-6028	85	1	the	the	DET
easat-6028	85	2	experts	expert	NOUN
easat-6028	85	3	emphasized	emphasize	VERB
easat-6028	85	4	that	that	SCONJ
easat-6028	85	5	the	the	DET
easat-6028	85	6	core	core	ADJ
easat-6028	85	7	purpose	purpose	NOUN
easat-6028	85	8	of	of	ADP
easat-6028	85	9	management	management	NOUN
easat-6028	85	10	accounting	accounting	NOUN
easat-6028	85	11	is	be	AUX
easat-6028	85	12	to	to	PART
easat-6028	85	13	provide	provide	VERB
easat-6028	85	14	information	information	NOUN
easat-6028	85	15	for	for	ADP
easat-6028	85	16	internal	internal	ADJ
easat-6028	85	17	users	user	NOUN
easat-6028	85	18	.	.	PUNCT
easat-6028	86	1	thus	thus	ADV
easat-6028	86	2	,	,	PUNCT
easat-6028	86	3	key	key	ADJ
easat-6028	86	4	internal	internal	ADJ
easat-6028	86	5	factors	factor	NOUN
easat-6028	86	6	,	,	PUNCT
easat-6028	86	7	such	such	ADJ
easat-6028	86	8	as	as	ADP
easat-6028	86	9	manager	manager	NOUN
easat-6028	86	10	participation	participation	NOUN
easat-6028	86	11	,	,	PUNCT
easat-6028	86	12	accountant	accountant	NOUN
easat-6028	86	13	competence	competence	NOUN
easat-6028	86	14	,	,	PUNCT
easat-6028	86	15	and	and	CCONJ
easat-6028	86	16	manufacturing	manufacturing	NOUN
easat-6028	86	17	technology	technology	NOUN
easat-6028	86	18	,	,	PUNCT
easat-6028	86	19	are	be	AUX
easat-6028	86	20	essential	essential	ADJ
easat-6028	86	21	when	when	SCONJ
easat-6028	86	22	examining	examine	VERB
easat-6028	86	23	factors	factor	NOUN
easat-6028	86	24	affecting	affect	VERB
easat-6028	86	25	mamd	mamd	ADJ
easat-6028	86	26	.	.	PUNCT
easat-6028	87	1	market	market	NOUN
easat-6028	87	2	competition	competition	NOUN
easat-6028	87	3	and	and	CCONJ
easat-6028	87	4	mamd	mamd	ADJ
easat-6028	87	5	:	:	PUNCT
easat-6028	87	6	market	market	NOUN
easat-6028	87	7	competition	competition	NOUN
easat-6028	87	8	is	be	AUX
easat-6028	87	9	a	a	DET
easat-6028	87	10	fundamental	fundamental	ADJ
easat-6028	87	11	external	external	ADJ
easat-6028	87	12	factor	factor	NOUN
easat-6028	87	13	that	that	PRON
easat-6028	87	14	shapes	shape	VERB
easat-6028	87	15	organizational	organizational	ADJ
easat-6028	87	16	strategies	strategy	NOUN
easat-6028	87	17	,	,	PUNCT
easat-6028	87	18	including	include	VERB
easat-6028	87	19	management	management	NOUN
easat-6028	87	20	accounting	accounting	NOUN
easat-6028	87	21	practices	practice	NOUN
easat-6028	87	22	.	.	PUNCT
easat-6028	88	1	in	in	ADP
easat-6028	88	2	a	a	DET
easat-6028	88	3	competitive	competitive	ADJ
easat-6028	88	4	market	market	NOUN
easat-6028	88	5	,	,	PUNCT
easat-6028	88	6	firms	firm	NOUN
easat-6028	88	7	face	face	VERB
easat-6028	88	8	pressure	pressure	NOUN
easat-6028	88	9	to	to	PART
easat-6028	88	10	optimize	optimize	VERB
easat-6028	88	11	resources	resource	NOUN
easat-6028	88	12	,	,	PUNCT
easat-6028	88	13	control	control	NOUN
easat-6028	88	14	costs	cost	NOUN
easat-6028	88	15	,	,	PUNCT
easat-6028	88	16	and	and	CCONJ
easat-6028	88	17	make	make	VERB
easat-6028	88	18	informed	informed	ADJ
easat-6028	88	19	strategic	strategic	ADJ
easat-6028	88	20	decisions	decision	NOUN
easat-6028	88	21	to	to	PART
easat-6028	88	22	maintain	maintain	VERB
easat-6028	88	23	competitiveness	competitiveness	NOUN
easat-6028	88	24	.	.	PUNCT
easat-6028	89	1	studies	study	NOUN
easat-6028	89	2	have	have	AUX
easat-6028	89	3	shown	show	VERB
easat-6028	89	4	mixed	mixed	ADJ
easat-6028	89	5	results	result	NOUN
easat-6028	89	6	on	on	ADP
easat-6028	89	7	the	the	DET
easat-6028	89	8	impact	impact	NOUN
easat-6028	89	9	of	of	ADP
easat-6028	89	10	competition	competition	NOUN
easat-6028	89	11	on	on	ADP
easat-6028	89	12	management	management	NOUN
easat-6028	89	13	accounting	accounting	NOUN
easat-6028	89	14	adoption	adoption	NOUN
easat-6028	89	15	.	.	PUNCT
easat-6028	90	1	while	while	SCONJ
easat-6028	90	2	william	william	PROPN
easat-6028	90	3	and	and	CCONJ
easat-6028	90	4	seaman	seaman	NOUN
easat-6028	90	5	[	[	X
easat-6028	90	6	26	26	NUM
easat-6028	90	7	]	]	PUNCT
easat-6028	90	8	found	find	VERB
easat-6028	90	9	no	no	DET
easat-6028	90	10	significant	significant	ADJ
easat-6028	90	11	relationship	relationship	NOUN
easat-6028	90	12	,	,	PUNCT
easat-6028	90	13	more	more	ADV
easat-6028	90	14	recent	recent	ADJ
easat-6028	90	15	studies	study	NOUN
easat-6028	90	16	argue	argue	VERB
easat-6028	90	17	that	that	SCONJ
easat-6028	90	18	intense	intense	ADJ
easat-6028	90	19	competition	competition	NOUN
easat-6028	90	20	pushes	push	VERB
easat-6028	90	21	firms	firm	NOUN
easat-6028	90	22	towards	towards	ADP
easat-6028	90	23	adopting	adopt	VERB
easat-6028	90	24	advanced	advanced	ADJ
easat-6028	90	25	management	management	NOUN
easat-6028	90	26	tools	tool	NOUN
easat-6028	90	27	,	,	PUNCT
easat-6028	90	28	including	include	VERB
easat-6028	90	29	ma	ma	PROPN
easat-6028	90	30	,	,	PUNCT
easat-6028	90	31	for	for	ADP
easat-6028	90	32	a	a	DET
easat-6028	90	33	strategic	strategic	ADJ
easat-6028	90	34	edge	edge	NOUN
easat-6028	90	35	.	.	PUNCT
easat-6028	91	1	for	for	ADP
easat-6028	91	2	example	example	NOUN
easat-6028	91	3	,	,	PUNCT
easat-6028	91	4	guilding	guilde	VERB
easat-6028	91	5	,	,	PUNCT
easat-6028	91	6	et	et	PROPN
easat-6028	91	7	al	al	PROPN
easat-6028	91	8	.	.	PUNCT
easat-6028	92	1	[	[	X
easat-6028	92	2	27	27	NUM
easat-6028	92	3	]	]	PUNCT
easat-6028	92	4	observed	observe	VERB
easat-6028	92	5	that	that	SCONJ
easat-6028	92	6	strategic	strategic	ADJ
easat-6028	92	7	management	management	NOUN
easat-6028	92	8	accounting	accounting	NOUN
easat-6028	92	9	techniques	technique	NOUN
easat-6028	92	10	are	be	AUX
easat-6028	92	11	more	more	ADV
easat-6028	92	12	prevalent	prevalent	ADJ
easat-6028	92	13	in	in	ADP
easat-6028	92	14	highly	highly	ADV
easat-6028	92	15	competitive	competitive	ADJ
easat-6028	92	16	environments	environment	NOUN
easat-6028	92	17	.	.	PUNCT
easat-6028	93	1	hypothesis	hypothesis	NOUN
easat-6028	93	2	1	1	NUM
easat-6028	93	3	(	(	PUNCT
easat-6028	93	4	h1	h1	PROPN
easat-6028	93	5	):	):	PUNCT
easat-6028	93	6	market	market	NOUN
easat-6028	93	7	competition	competition	NOUN
easat-6028	93	8	has	have	VERB
easat-6028	93	9	an	an	DET
easat-6028	93	10	impact	impact	NOUN
easat-6028	93	11	on	on	ADP
easat-6028	93	12	mamd	mamd	ADJ
easat-6028	93	13	.	.	PUNCT
easat-6028	94	1	managers	manager	NOUN
easat-6028	94	2	’	’	PART
easat-6028	94	3	participation	participation	NOUN
easat-6028	94	4	and	and	CCONJ
easat-6028	94	5	mamd	mamd	ADJ
easat-6028	95	1	:	:	PUNCT
easat-6028	95	2	managers	manager	NOUN
easat-6028	95	3	play	play	VERB
easat-6028	95	4	a	a	DET
easat-6028	95	5	critical	critical	ADJ
easat-6028	95	6	role	role	NOUN
easat-6028	95	7	in	in	ADP
easat-6028	95	8	influencing	influence	VERB
easat-6028	95	9	the	the	DET
easat-6028	95	10	extent	extent	NOUN
easat-6028	95	11	to	to	PART
easat-6028	95	12	which	which	PRON
easat-6028	95	13	mamd	mamd	ADJ
easat-6028	95	14	practices	practice	NOUN
easat-6028	95	15	are	be	AUX
easat-6028	95	16	adopted	adopt	VERB
easat-6028	95	17	.	.	PUNCT
easat-6028	96	1	their	their	PRON
easat-6028	96	2	support	support	NOUN
easat-6028	96	3	and	and	CCONJ
easat-6028	96	4	involvement	involvement	NOUN
easat-6028	96	5	can	can	AUX
easat-6028	96	6	facilitate	facilitate	VERB
easat-6028	96	7	the	the	DET
easat-6028	96	8	effective	effective	ADJ
easat-6028	96	9	implementation	implementation	NOUN
easat-6028	96	10	of	of	ADP
easat-6028	96	11	ma	ma	PROPN
easat-6028	96	12	systems	system	NOUN
easat-6028	96	13	,	,	PUNCT
easat-6028	96	14	as	as	SCONJ
easat-6028	96	15	they	they	PRON
easat-6028	96	16	determine	determine	VERB
easat-6028	96	17	the	the	DET
easat-6028	96	18	strategic	strategic	ADJ
easat-6028	96	19	relevance	relevance	NOUN
easat-6028	96	20	of	of	ADP
easat-6028	96	21	accounting	account	VERB
easat-6028	96	22	information	information	NOUN
easat-6028	96	23	[	[	X
easat-6028	96	24	28	28	NUM
easat-6028	96	25	,	,	PUNCT
easat-6028	96	26	29	29	NUM
easat-6028	96	27	]	]	PUNCT
easat-6028	96	28	.	.	PUNCT
easat-6028	97	1	studies	study	NOUN
easat-6028	97	2	suggest	suggest	VERB
easat-6028	97	3	that	that	SCONJ
easat-6028	97	4	management	management	NOUN
easat-6028	97	5	involvement	involvement	NOUN
easat-6028	97	6	is	be	AUX
easat-6028	97	7	essential	essential	ADJ
easat-6028	97	8	in	in	ADP
easat-6028	97	9	environments	environment	NOUN
easat-6028	97	10	where	where	SCONJ
easat-6028	97	11	mamd	mamd	NOUN
easat-6028	97	12	is	be	AUX
easat-6028	97	13	used	use	VERB
easat-6028	97	14	to	to	PART
easat-6028	97	15	support	support	VERB
easat-6028	97	16	decision	decision	NOUN
easat-6028	97	17	-	-	PUNCT
easat-6028	97	18	making	make	VERB
easat-6028	97	19	processes	process	NOUN
easat-6028	97	20	[	[	X
easat-6028	97	21	18	18	NUM
easat-6028	97	22	]	]	PUNCT
easat-6028	97	23	.	.	PUNCT
easat-6028	98	1	with	with	ADP
easat-6028	98	2	high	high	ADJ
easat-6028	98	3	managerial	managerial	ADJ
easat-6028	98	4	engagement	engagement	NOUN
easat-6028	98	5	,	,	PUNCT
easat-6028	98	6	the	the	DET
easat-6028	98	7	organization	organization	NOUN
easat-6028	98	8	is	be	AUX
easat-6028	98	9	more	more	ADV
easat-6028	98	10	likely	likely	ADJ
easat-6028	98	11	to	to	PART
easat-6028	98	12	allocate	allocate	VERB
easat-6028	98	13	resources	resource	NOUN
easat-6028	98	14	for	for	ADP
easat-6028	98	15	mamd	mamd	ADJ
easat-6028	98	16	development	development	NOUN
easat-6028	98	17	.	.	PUNCT
easat-6028	99	1	555	555	NUM
easat-6028	99	2	edelweiss	edelweiss	PROPN
easat-6028	99	3	applied	apply	VERB
easat-6028	99	4	science	science	NOUN
easat-6028	99	5	and	and	CCONJ
easat-6028	99	6	technology	technology	NOUN
easat-6028	99	7	issn	issn	PROPN
easat-6028	99	8	:	:	PUNCT
easat-6028	99	9	2576	2576	NUM
easat-6028	99	10	-	-	SYM
easat-6028	99	11	8484	8484	NUM
easat-6028	99	12	vol	vol	NOUN
easat-6028	99	13	.	.	PROPN
easat-6028	100	1	9	9	NUM
easat-6028	100	2	,	,	PUNCT
easat-6028	100	3	no	no	INTJ
easat-6028	100	4	.	.	NOUN
easat-6028	101	1	4	4	NUM
easat-6028	101	2	:	:	PUNCT
easat-6028	101	3	551	551	NUM
easat-6028	101	4	-	-	SYM
easat-6028	101	5	563	563	NUM
easat-6028	101	6	,	,	PUNCT
easat-6028	101	7	2025	2025	NUM
easat-6028	101	8	doi	doi	NOUN
easat-6028	101	9	:	:	PUNCT
easat-6028	101	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	101	11	©	©	PROPN
easat-6028	101	12	2025	2025	NUM
easat-6028	101	13	by	by	ADP
easat-6028	101	14	the	the	DET
easat-6028	101	15	authors	author	NOUN
easat-6028	101	16	;	;	PUNCT
easat-6028	101	17	licensee	licensee	PROPN
easat-6028	101	18	learning	learn	VERB
easat-6028	101	19	gate	gate	PROPN
easat-6028	101	20	hypothesis	hypothesis	NOUN
easat-6028	101	21	2	2	NUM
easat-6028	101	22	(	(	PUNCT
easat-6028	101	23	h2	h2	NOUN
easat-6028	101	24	):	):	PUNCT
easat-6028	101	25	managers	manager	NOUN
easat-6028	101	26	’	'	PUNCT
easat-6028	101	27	participation	participation	NOUN
easat-6028	101	28	has	have	VERB
easat-6028	101	29	an	an	DET
easat-6028	101	30	impact	impact	NOUN
easat-6028	101	31	on	on	ADP
easat-6028	101	32	mamd	mamd	ADJ
easat-6028	101	33	.	.	PUNCT
easat-6028	102	1	accountants	accountant	NOUN
easat-6028	102	2	’	'	PUNCT
easat-6028	102	3	competence	competence	NOUN
easat-6028	102	4	and	and	CCONJ
easat-6028	102	5	mamd	mamd	ADJ
easat-6028	102	6	:	:	PUNCT
easat-6028	102	7	accountant	accountant	NOUN
easat-6028	102	8	competence	competence	NOUN
easat-6028	102	9	is	be	AUX
easat-6028	102	10	essential	essential	ADJ
easat-6028	102	11	for	for	ADP
easat-6028	102	12	implementing	implement	VERB
easat-6028	102	13	effective	effective	ADJ
easat-6028	102	14	mamd	mamd	ADJ
easat-6028	102	15	practices	practice	NOUN
easat-6028	102	16	,	,	PUNCT
easat-6028	102	17	as	as	SCONJ
easat-6028	102	18	it	it	PRON
easat-6028	102	19	requires	require	VERB
easat-6028	102	20	not	not	PART
easat-6028	102	21	only	only	ADV
easat-6028	102	22	technical	technical	ADJ
easat-6028	102	23	expertise	expertise	NOUN
easat-6028	102	24	but	but	CCONJ
easat-6028	102	25	also	also	ADV
easat-6028	102	26	analytical	analytical	ADJ
easat-6028	102	27	skills	skill	NOUN
easat-6028	102	28	to	to	PART
easat-6028	102	29	generate	generate	VERB
easat-6028	102	30	useful	useful	ADJ
easat-6028	102	31	insights	insight	NOUN
easat-6028	102	32	from	from	ADP
easat-6028	102	33	financial	financial	ADJ
easat-6028	102	34	data	datum	NOUN
easat-6028	102	35	.	.	PUNCT
easat-6028	103	1	studies	study	NOUN
easat-6028	103	2	indicate	indicate	VERB
easat-6028	103	3	that	that	SCONJ
easat-6028	103	4	the	the	DET
easat-6028	103	5	training	training	NOUN
easat-6028	103	6	and	and	CCONJ
easat-6028	103	7	skills	skill	NOUN
easat-6028	103	8	of	of	ADP
easat-6028	103	9	accountants	accountant	NOUN
easat-6028	103	10	influence	influence	VERB
easat-6028	103	11	the	the	DET
easat-6028	103	12	adoption	adoption	NOUN
easat-6028	103	13	of	of	ADP
easat-6028	103	14	mamd	mamd	NOUN
easat-6028	103	15	[	[	X
easat-6028	103	16	13	13	NUM
easat-6028	103	17	]	]	PUNCT
easat-6028	103	18	.	.	PUNCT
easat-6028	104	1	in	in	ADP
easat-6028	104	2	malaysia	malaysia	PROPN
easat-6028	104	3	,	,	PUNCT
easat-6028	104	4	ismail	ismail	NOUN
easat-6028	104	5	and	and	CCONJ
easat-6028	104	6	king	king	NOUN
easat-6028	104	7	[	[	X
easat-6028	104	8	18	18	NUM
easat-6028	104	9	]	]	PUNCT
easat-6028	104	10	found	find	VERB
easat-6028	104	11	that	that	SCONJ
easat-6028	104	12	firms	firm	NOUN
easat-6028	104	13	with	with	ADP
easat-6028	104	14	better	well	ADV
easat-6028	104	15	-	-	PUNCT
easat-6028	104	16	trained	train	VERB
easat-6028	104	17	accountants	accountant	NOUN
easat-6028	104	18	adopted	adopt	VERB
easat-6028	104	19	ma	ma	PROPN
easat-6028	104	20	practices	practice	NOUN
easat-6028	104	21	more	more	ADV
easat-6028	104	22	effectively	effectively	ADV
easat-6028	104	23	,	,	PUNCT
easat-6028	104	24	underscoring	underscore	VERB
easat-6028	104	25	the	the	DET
easat-6028	104	26	role	role	NOUN
easat-6028	104	27	of	of	ADP
easat-6028	104	28	competence	competence	NOUN
easat-6028	104	29	in	in	ADP
easat-6028	104	30	applying	apply	VERB
easat-6028	104	31	ma	ma	PROPN
easat-6028	104	32	techniques	technique	NOUN
easat-6028	104	33	.	.	PUNCT
easat-6028	105	1	hypothesis	hypothesis	NOUN
easat-6028	105	2	3	3	NUM
easat-6028	105	3	(	(	PUNCT
easat-6028	105	4	h3	h3	NOUN
easat-6028	105	5	):	):	PUNCT
easat-6028	105	6	accountants	accountant	NOUN
easat-6028	105	7	’	'	PUNCT
easat-6028	105	8	competence	competence	NOUN
easat-6028	105	9	has	have	VERB
easat-6028	105	10	an	an	DET
easat-6028	105	11	impact	impact	NOUN
easat-6028	105	12	on	on	ADP
easat-6028	105	13	mamd	mamd	ADJ
easat-6028	105	14	.	.	PUNCT
easat-6028	106	1	manufacturing	manufacture	VERB
easat-6028	106	2	technology	technology	NOUN
easat-6028	106	3	and	and	CCONJ
easat-6028	106	4	mamd	mamd	ADJ
easat-6028	106	5	:	:	PUNCT
easat-6028	106	6	manufacturing	manufacturing	NOUN
easat-6028	106	7	technology	technology	NOUN
easat-6028	106	8	significantly	significantly	ADV
easat-6028	106	9	impacts	impact	VERB
easat-6028	106	10	mamd	mamd	ADJ
easat-6028	106	11	as	as	SCONJ
easat-6028	106	12	it	it	PRON
easat-6028	106	13	creates	create	VERB
easat-6028	106	14	a	a	DET
easat-6028	106	15	demand	demand	NOUN
easat-6028	106	16	for	for	ADP
easat-6028	106	17	specialized	specialized	ADJ
easat-6028	106	18	accounting	accounting	NOUN
easat-6028	106	19	techniques	technique	NOUN
easat-6028	106	20	.	.	PUNCT
easat-6028	107	1	advanced	advanced	ADJ
easat-6028	107	2	manufacturing	manufacturing	NOUN
easat-6028	107	3	systems	system	NOUN
easat-6028	107	4	like	like	ADP
easat-6028	107	5	jit	jit	PROPN
easat-6028	107	6	and	and	CCONJ
easat-6028	107	7	lean	lean	ADJ
easat-6028	107	8	manufacturing	manufacturing	NOUN
easat-6028	107	9	require	require	VERB
easat-6028	107	10	adaptive	adaptive	ADJ
easat-6028	107	11	ma	ma	PROPN
easat-6028	107	12	practices	practice	NOUN
easat-6028	107	13	[	[	X
easat-6028	107	14	30	30	NUM
easat-6028	107	15	,	,	PUNCT
easat-6028	107	16	31	31	NUM
easat-6028	107	17	]	]	PUNCT
easat-6028	107	18	.	.	PUNCT
easat-6028	108	1	in	in	ADP
easat-6028	108	2	vmmes	vmme	NOUN
easat-6028	108	3	,	,	PUNCT
easat-6028	108	4	where	where	SCONJ
easat-6028	108	5	high	high	ADJ
easat-6028	108	6	-	-	PUNCT
easat-6028	108	7	precision	precision	NOUN
easat-6028	108	8	and	and	CCONJ
easat-6028	108	9	automation	automation	NOUN
easat-6028	108	10	are	be	AUX
easat-6028	108	11	common	common	ADJ
easat-6028	108	12	,	,	PUNCT
easat-6028	108	13	ma	ma	PROPN
easat-6028	108	14	can	can	AUX
easat-6028	108	15	assist	assist	VERB
easat-6028	108	16	in	in	ADP
easat-6028	108	17	evaluating	evaluate	VERB
easat-6028	108	18	and	and	CCONJ
easat-6028	108	19	improving	improve	VERB
easat-6028	108	20	operational	operational	ADJ
easat-6028	108	21	efficiency	efficiency	NOUN
easat-6028	108	22	,	,	PUNCT
easat-6028	108	23	which	which	PRON
easat-6028	108	24	is	be	AUX
easat-6028	108	25	critical	critical	ADJ
easat-6028	108	26	in	in	ADP
easat-6028	108	27	competitive	competitive	ADJ
easat-6028	108	28	manufacturing	manufacturing	NOUN
easat-6028	108	29	settings	setting	NOUN
easat-6028	108	30	.	.	PUNCT
easat-6028	109	1	hypothesis	hypothesis	NOUN
easat-6028	109	2	4	4	NUM
easat-6028	109	3	(	(	PUNCT
easat-6028	109	4	h4	h4	NOUN
easat-6028	109	5	):	):	PUNCT
easat-6028	109	6	manufacturing	manufacturing	NOUN
easat-6028	109	7	technology	technology	NOUN
easat-6028	109	8	has	have	VERB
easat-6028	109	9	an	an	DET
easat-6028	109	10	impact	impact	NOUN
easat-6028	109	11	on	on	ADP
easat-6028	109	12	mamd	mamd	ADJ
easat-6028	109	13	.	.	PUNCT
easat-6028	110	1	application	application	NOUN
easat-6028	110	2	of	of	ADP
easat-6028	110	3	information	information	NOUN
easat-6028	110	4	technology	technology	NOUN
easat-6028	110	5	and	and	CCONJ
easat-6028	110	6	mamd	mamd	ADJ
easat-6028	110	7	:	:	PUNCT
easat-6028	110	8	the	the	DET
easat-6028	110	9	role	role	NOUN
easat-6028	110	10	of	of	ADP
easat-6028	110	11	information	information	NOUN
easat-6028	110	12	technology	technology	NOUN
easat-6028	110	13	(	(	PUNCT
easat-6028	110	14	it	it	PRON
easat-6028	110	15	)	)	PUNCT
easat-6028	110	16	in	in	ADP
easat-6028	110	17	transforming	transform	VERB
easat-6028	110	18	mamd	mamd	ADJ
easat-6028	110	19	practices	practice	NOUN
easat-6028	110	20	can	can	AUX
easat-6028	110	21	not	not	PART
easat-6028	110	22	be	be	AUX
easat-6028	110	23	overstated	overstate	VERB
easat-6028	110	24	.	.	PUNCT
easat-6028	111	1	it	it	PRON
easat-6028	111	2	adoption	adoption	NOUN
easat-6028	111	3	facilitates	facilitate	VERB
easat-6028	111	4	real	real	ADJ
easat-6028	111	5	-	-	PUNCT
easat-6028	111	6	time	time	NOUN
easat-6028	111	7	data	datum	NOUN
easat-6028	111	8	processing	processing	NOUN
easat-6028	111	9	,	,	PUNCT
easat-6028	111	10	decision	decision	NOUN
easat-6028	111	11	support	support	NOUN
easat-6028	111	12	,	,	PUNCT
easat-6028	111	13	and	and	CCONJ
easat-6028	111	14	analysis	analysis	NOUN
easat-6028	111	15	,	,	PUNCT
easat-6028	111	16	allowing	allow	VERB
easat-6028	111	17	ma	ma	PROPN
easat-6028	111	18	to	to	PART
easat-6028	111	19	provide	provide	VERB
easat-6028	111	20	more	more	ADV
easat-6028	111	21	relevant	relevant	ADJ
easat-6028	111	22	and	and	CCONJ
easat-6028	111	23	timely	timely	ADJ
easat-6028	111	24	information	information	NOUN
easat-6028	111	25	[	[	X
easat-6028	111	26	31	31	NUM
easat-6028	111	27	]	]	PUNCT
easat-6028	111	28	.	.	PUNCT
easat-6028	112	1	the	the	DET
easat-6028	112	2	integration	integration	NOUN
easat-6028	112	3	of	of	ADP
easat-6028	112	4	it	it	PRON
easat-6028	112	5	into	into	ADP
easat-6028	112	6	accounting	accounting	NOUN
easat-6028	112	7	practices	practice	NOUN
easat-6028	112	8	has	have	AUX
easat-6028	112	9	enhanced	enhance	VERB
easat-6028	112	10	the	the	DET
easat-6028	112	11	role	role	NOUN
easat-6028	112	12	of	of	ADP
easat-6028	112	13	accountants	accountant	NOUN
easat-6028	112	14	from	from	ADP
easat-6028	112	15	mere	mere	ADJ
easat-6028	112	16	recordkeepers	recordkeeper	NOUN
easat-6028	112	17	to	to	ADP
easat-6028	112	18	strategic	strategic	ADJ
easat-6028	112	19	advisors	advisor	NOUN
easat-6028	112	20	,	,	PUNCT
easat-6028	112	21	particularly	particularly	ADV
easat-6028	112	22	in	in	ADP
easat-6028	112	23	data	data	NOUN
easat-6028	112	24	-	-	PUNCT
easat-6028	112	25	intensive	intensive	ADJ
easat-6028	112	26	industries	industry	NOUN
easat-6028	112	27	like	like	ADP
easat-6028	112	28	manufacturing	manufacture	VERB
easat-6028	112	29	[	[	X
easat-6028	112	30	22	22	NUM
easat-6028	112	31	]	]	PUNCT
easat-6028	112	32	.	.	PUNCT
easat-6028	113	1	hypothesis	hypothesis	NOUN
easat-6028	113	2	5	5	NUM
easat-6028	113	3	(	(	PUNCT
easat-6028	113	4	h5	h5	NOUN
easat-6028	113	5	):	):	PUNCT
easat-6028	113	6	application	application	NOUN
easat-6028	113	7	of	of	ADP
easat-6028	113	8	information	information	NOUN
easat-6028	113	9	technology	technology	NOUN
easat-6028	113	10	has	have	VERB
easat-6028	113	11	an	an	DET
easat-6028	113	12	impact	impact	NOUN
easat-6028	113	13	on	on	ADP
easat-6028	113	14	mamd	mamd	ADJ
easat-6028	113	15	.	.	PUNCT
easat-6028	114	1	mamd	mamd	ADJ
easat-6028	114	2	and	and	CCONJ
easat-6028	114	3	firm	firm	ADJ
easat-6028	114	4	performance	performance	NOUN
easat-6028	114	5	:	:	PUNCT
easat-6028	114	6	firm	firm	ADJ
easat-6028	114	7	performance	performance	NOUN
easat-6028	114	8	is	be	AUX
easat-6028	114	9	often	often	ADV
easat-6028	114	10	measured	measure	VERB
easat-6028	114	11	through	through	ADP
easat-6028	114	12	financial	financial	ADJ
easat-6028	114	13	metrics	metric	NOUN
easat-6028	114	14	such	such	ADJ
easat-6028	114	15	as	as	ADP
easat-6028	114	16	revenue	revenue	NOUN
easat-6028	114	17	growth	growth	NOUN
easat-6028	114	18	,	,	PUNCT
easat-6028	114	19	profitability	profitability	NOUN
easat-6028	114	20	,	,	PUNCT
easat-6028	114	21	and	and	CCONJ
easat-6028	114	22	roi	roi	NOUN
easat-6028	114	23	,	,	PUNCT
easat-6028	114	24	as	as	ADV
easat-6028	114	25	well	well	ADV
easat-6028	114	26	as	as	ADP
easat-6028	114	27	non	non	ADJ
easat-6028	114	28	-	-	ADJ
easat-6028	114	29	financial	financial	ADJ
easat-6028	114	30	indicators	indicator	NOUN
easat-6028	114	31	like	like	ADP
easat-6028	114	32	customer	customer	NOUN
easat-6028	114	33	satisfaction	satisfaction	NOUN
easat-6028	114	34	[	[	X
easat-6028	114	35	5	5	NUM
easat-6028	114	36	]	]	PUNCT
easat-6028	114	37	.	.	PUNCT
easat-6028	115	1	effective	effective	ADJ
easat-6028	115	2	mamd	mamd	NOUN
easat-6028	115	3	can	can	AUX
easat-6028	115	4	enhance	enhance	VERB
easat-6028	115	5	decision	decision	NOUN
easat-6028	115	6	-	-	PUNCT
easat-6028	115	7	making	make	VERB
easat-6028	115	8	quality	quality	NOUN
easat-6028	115	9	,	,	PUNCT
easat-6028	115	10	thereby	thereby	ADV
easat-6028	115	11	improving	improve	VERB
easat-6028	115	12	performance	performance	NOUN
easat-6028	115	13	[	[	X
easat-6028	115	14	17	17	NUM
easat-6028	115	15	,	,	PUNCT
easat-6028	115	16	32	32	NUM
easat-6028	115	17	]	]	PUNCT
easat-6028	115	18	.	.	PUNCT
easat-6028	116	1	firms	firm	NOUN
easat-6028	116	2	with	with	ADP
easat-6028	116	3	advanced	advanced	ADJ
easat-6028	116	4	mamd	mamd	ADJ
easat-6028	116	5	practices	practice	NOUN
easat-6028	116	6	have	have	AUX
easat-6028	116	7	been	be	AUX
easat-6028	116	8	shown	show	VERB
easat-6028	116	9	to	to	PART
easat-6028	116	10	achieve	achieve	VERB
easat-6028	116	11	higher	high	ADJ
easat-6028	116	12	operational	operational	ADJ
easat-6028	116	13	efficiency	efficiency	NOUN
easat-6028	116	14	and	and	CCONJ
easat-6028	116	15	profitability	profitability	NOUN
easat-6028	116	16	[	[	X
easat-6028	116	17	33	33	NUM
easat-6028	116	18	]	]	PUNCT
easat-6028	116	19	.	.	PUNCT
easat-6028	117	1	hypothesis	hypothesis	NOUN
easat-6028	117	2	6	6	NUM
easat-6028	117	3	(	(	PUNCT
easat-6028	117	4	h6	h6	NOUN
easat-6028	117	5	):	):	PUNCT
easat-6028	117	6	mamd	mamd	ADJ
easat-6028	117	7	positively	positively	ADV
easat-6028	117	8	influences	influence	VERB
easat-6028	117	9	firm	firm	ADJ
easat-6028	117	10	performance	performance	NOUN
easat-6028	117	11	.	.	PUNCT
easat-6028	118	1	theoretical	theoretical	ADJ
easat-6028	118	2	framework	framework	NOUN
easat-6028	118	3	:	:	PUNCT
easat-6028	118	4	the	the	DET
easat-6028	118	5	framework	framework	NOUN
easat-6028	118	6	explores	explore	VERB
easat-6028	118	7	how	how	SCONJ
easat-6028	118	8	five	five	NUM
easat-6028	118	9	key	key	ADJ
easat-6028	118	10	factors	factor	NOUN
easat-6028	118	11	market	market	NOUN
easat-6028	118	12	competition	competition	NOUN
easat-6028	118	13	,	,	PUNCT
easat-6028	118	14	managers	manager	NOUN
easat-6028	118	15	’	'	PUNCT
easat-6028	118	16	participation	participation	NOUN
easat-6028	118	17	,	,	PUNCT
easat-6028	118	18	accountants	accountant	NOUN
easat-6028	118	19	'	'	PART
easat-6028	118	20	competence	competence	NOUN
easat-6028	118	21	,	,	PUNCT
easat-6028	118	22	manufacturing	manufacturing	NOUN
easat-6028	118	23	technologies	technology	NOUN
easat-6028	118	24	,	,	PUNCT
easat-6028	118	25	and	and	CCONJ
easat-6028	118	26	information	information	NOUN
easat-6028	118	27	technology	technology	NOUN
easat-6028	118	28	application	application	NOUN
easat-6028	118	29	impact	impact	NOUN
easat-6028	118	30	the	the	DET
easat-6028	118	31	effectiveness	effectiveness	NOUN
easat-6028	118	32	of	of	ADP
easat-6028	118	33	management	management	NOUN
easat-6028	118	34	accounting	account	VERB
easat-6028	118	35	for	for	ADP
easat-6028	118	36	decision	decision	NOUN
easat-6028	118	37	-	-	PUNCT
easat-6028	118	38	making	making	NOUN
easat-6028	118	39	(	(	PUNCT
easat-6028	118	40	mamd	mamd	ADJ
easat-6028	118	41	)	)	PUNCT
easat-6028	118	42	in	in	ADP
easat-6028	118	43	vietnamese	vietnamese	ADJ
easat-6028	118	44	mechanical	mechanical	ADJ
easat-6028	118	45	manufacturing	manufacturing	NOUN
easat-6028	118	46	enterprises	enterprise	NOUN
easat-6028	118	47	(	(	PUNCT
easat-6028	118	48	vmmes	vmme	NOUN
easat-6028	118	49	)	)	PUNCT
easat-6028	118	50	.	.	PUNCT
easat-6028	119	1	these	these	DET
easat-6028	119	2	factors	factor	NOUN
easat-6028	119	3	,	,	PUNCT
easat-6028	119	4	categorized	categorize	VERB
easat-6028	119	5	as	as	ADP
easat-6028	119	6	internal	internal	ADJ
easat-6028	119	7	and	and	CCONJ
easat-6028	119	8	external	external	ADJ
easat-6028	119	9	,	,	PUNCT
easat-6028	119	10	influence	influence	NOUN
easat-6028	119	11	mamd	mamd	ADJ
easat-6028	119	12	,	,	PUNCT
easat-6028	119	13	which	which	PRON
easat-6028	119	14	in	in	ADP
easat-6028	119	15	turn	turn	NOUN
easat-6028	119	16	affects	affect	VERB
easat-6028	119	17	firm	firm	ADJ
easat-6028	119	18	performance	performance	NOUN
easat-6028	119	19	.	.	PUNCT
easat-6028	120	1	the	the	DET
easat-6028	120	2	framework	framework	NOUN
easat-6028	120	3	posits	posit	NOUN
easat-6028	120	4	that	that	PRON
easat-6028	120	5	effective	effective	ADJ
easat-6028	120	6	mamd	mamd	NOUN
easat-6028	120	7	enables	enable	VERB
easat-6028	120	8	strategic	strategic	ADJ
easat-6028	120	9	decision	decision	NOUN
easat-6028	120	10	-	-	PUNCT
easat-6028	120	11	making	making	NOUN
easat-6028	120	12	,	,	PUNCT
easat-6028	120	13	improving	improve	VERB
easat-6028	120	14	both	both	CCONJ
easat-6028	120	15	financial	financial	ADJ
easat-6028	120	16	and	and	CCONJ
easat-6028	120	17	operational	operational	ADJ
easat-6028	120	18	performance	performance	NOUN
easat-6028	120	19	.	.	PUNCT
easat-6028	121	1	by	by	ADP
easat-6028	121	2	addressing	address	VERB
easat-6028	121	3	the	the	DET
easat-6028	121	4	unique	unique	ADJ
easat-6028	121	5	needs	need	NOUN
easat-6028	121	6	of	of	ADP
easat-6028	121	7	vmmes	vmme	NOUN
easat-6028	121	8	,	,	PUNCT
easat-6028	121	9	this	this	DET
easat-6028	121	10	framework	framework	NOUN
easat-6028	121	11	underscores	underscore	VERB
easat-6028	121	12	the	the	DET
easat-6028	121	13	strategic	strategic	ADJ
easat-6028	121	14	role	role	NOUN
easat-6028	121	15	of	of	ADP
easat-6028	121	16	management	management	NOUN
easat-6028	121	17	accounting	account	VERB
easat-6028	121	18	in	in	ADP
easat-6028	121	19	enhancing	enhance	VERB
easat-6028	121	20	competitiveness	competitiveness	NOUN
easat-6028	121	21	and	and	CCONJ
easat-6028	121	22	optimizing	optimize	VERB
easat-6028	121	23	resource	resource	NOUN
easat-6028	121	24	allocation	allocation	NOUN
easat-6028	121	25	in	in	ADP
easat-6028	121	26	a	a	DET
easat-6028	121	27	complex	complex	ADJ
easat-6028	121	28	manufacturing	manufacturing	NOUN
easat-6028	121	29	environment	environment	NOUN
easat-6028	121	30	.	.	PUNCT
easat-6028	122	1	theoretical	theoretical	ADJ
easat-6028	122	2	framework	framework	NOUN
easat-6028	122	3	was	be	AUX
easat-6028	122	4	developed	develop	VERB
easat-6028	122	5	as	as	SCONJ
easat-6028	122	6	shown	show	VERB
easat-6028	122	7	in	in	ADP
easat-6028	122	8	figure	figure	NOUN
easat-6028	122	9	1	1	NUM
easat-6028	122	10	:	:	SYM
easat-6028	122	11	556	556	NUM
easat-6028	122	12	edelweiss	edelweiss	PROPN
easat-6028	122	13	applied	apply	VERB
easat-6028	122	14	science	science	NOUN
easat-6028	122	15	and	and	CCONJ
easat-6028	122	16	technology	technology	NOUN
easat-6028	122	17	issn	issn	PROPN
easat-6028	122	18	:	:	PUNCT
easat-6028	122	19	2576	2576	NUM
easat-6028	122	20	-	-	SYM
easat-6028	122	21	8484	8484	NUM
easat-6028	122	22	vol	vol	NOUN
easat-6028	122	23	.	.	PROPN
easat-6028	123	1	9	9	NUM
easat-6028	123	2	,	,	PUNCT
easat-6028	123	3	no	no	INTJ
easat-6028	123	4	.	.	NOUN
easat-6028	124	1	4	4	NUM
easat-6028	124	2	:	:	PUNCT
easat-6028	124	3	551	551	NUM
easat-6028	124	4	-	-	SYM
easat-6028	124	5	563	563	NUM
easat-6028	124	6	,	,	PUNCT
easat-6028	124	7	2025	2025	NUM
easat-6028	124	8	doi	doi	NOUN
easat-6028	124	9	:	:	PUNCT
easat-6028	124	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	124	11	©	©	PROPN
easat-6028	124	12	2025	2025	NUM
easat-6028	124	13	by	by	ADP
easat-6028	124	14	the	the	DET
easat-6028	124	15	authors	author	NOUN
easat-6028	124	16	;	;	PUNCT
easat-6028	125	1	licensee	licensee	PROPN
easat-6028	125	2	learning	learn	VERB
easat-6028	125	3	gate	gate	NOUN
easat-6028	125	4	figure	figure	NOUN
easat-6028	125	5	1	1	NUM
easat-6028	125	6	.	.	PUNCT
easat-6028	125	7	theoretical	theoretical	ADJ
easat-6028	125	8	framework	framework	NOUN
easat-6028	125	9	of	of	ADP
easat-6028	125	10	the	the	DET
easat-6028	125	11	study	study	NOUN
easat-6028	125	12	.	.	PUNCT
easat-6028	126	1	3.2	3.2	NUM
easat-6028	126	2	.	.	PUNCT
easat-6028	126	3	data	datum	NOUN
easat-6028	126	4	collection	collection	NOUN
easat-6028	126	5	based	base	VERB
easat-6028	126	6	on	on	ADP
easat-6028	126	7	data	datum	NOUN
easat-6028	126	8	from	from	ADP
easat-6028	126	9	the	the	DET
easat-6028	126	10	ministry	ministry	PROPN
easat-6028	126	11	of	of	ADP
easat-6028	126	12	industry	industry	NOUN
easat-6028	126	13	and	and	CCONJ
easat-6028	126	14	trade	trade	NOUN
easat-6028	126	15	,	,	PUNCT
easat-6028	126	16	approximately	approximately	ADV
easat-6028	126	17	3,100	3,100	NUM
easat-6028	126	18	vietnamese	vietnamese	ADJ
easat-6028	126	19	mechanical	mechanical	ADJ
easat-6028	126	20	manufacturing	manufacturing	NOUN
easat-6028	126	21	enterprises	enterprise	NOUN
easat-6028	126	22	(	(	PUNCT
easat-6028	126	23	vmmes	vmme	NOUN
easat-6028	126	24	)	)	PUNCT
easat-6028	126	25	were	be	AUX
easat-6028	126	26	operational	operational	ADJ
easat-6028	126	27	by	by	ADP
easat-6028	126	28	the	the	DET
easat-6028	126	29	end	end	NOUN
easat-6028	126	30	of	of	ADP
easat-6028	126	31	2021	2021	NUM
easat-6028	126	32	,	,	PUNCT
easat-6028	126	33	playing	play	VERB
easat-6028	126	34	a	a	DET
easat-6028	126	35	key	key	ADJ
easat-6028	126	36	role	role	NOUN
easat-6028	126	37	in	in	ADP
easat-6028	126	38	driving	drive	VERB
easat-6028	126	39	vietnam	vietnam	PROPN
easat-6028	126	40	’s	’s	PART
easat-6028	126	41	industrial	industrial	ADJ
easat-6028	126	42	growth	growth	NOUN
easat-6028	126	43	.	.	PUNCT
easat-6028	127	1	due	due	ADP
easat-6028	127	2	to	to	ADP
easat-6028	127	3	data	datum	NOUN
easat-6028	127	4	limitations	limitation	NOUN
easat-6028	127	5	across	across	ADP
easat-6028	127	6	all	all	DET
easat-6028	127	7	enterprises	enterprise	NOUN
easat-6028	127	8	,	,	PUNCT
easat-6028	127	9	this	this	DET
easat-6028	127	10	study	study	NOUN
easat-6028	127	11	focuses	focus	VERB
easat-6028	127	12	on	on	ADP
easat-6028	127	13	a	a	DET
easat-6028	127	14	sample	sample	NOUN
easat-6028	127	15	of	of	ADP
easat-6028	127	16	79	79	NUM
easat-6028	127	17	companies	company	NOUN
easat-6028	127	18	within	within	ADP
easat-6028	127	19	the	the	DET
easat-6028	127	20	vietnam	vietnam	PROPN
easat-6028	127	21	association	association	PROPN
easat-6028	127	22	of	of	ADP
easat-6028	127	23	mechanical	mechanical	ADJ
easat-6028	127	24	industry	industry	NOUN
easat-6028	127	25	(	(	PUNCT
easat-6028	127	26	vami	vami	NOUN
easat-6028	127	27	)	)	PUNCT
easat-6028	127	28	,	,	PUNCT
easat-6028	127	29	which	which	PRON
easat-6028	127	30	offers	offer	VERB
easat-6028	127	31	a	a	DET
easat-6028	127	32	representative	representative	ADJ
easat-6028	127	33	cross	cross	NOUN
easat-6028	127	34	-	-	NOUN
easat-6028	127	35	section	section	NOUN
easat-6028	127	36	of	of	ADP
easat-6028	127	37	the	the	DET
easat-6028	127	38	mechanical	mechanical	ADJ
easat-6028	127	39	manufacturing	manufacturing	NOUN
easat-6028	127	40	sector	sector	NOUN
easat-6028	127	41	.	.	PUNCT
easat-6028	128	1	specifically	specifically	ADV
easat-6028	128	2	,	,	PUNCT
easat-6028	128	3	our	our	PRON
easat-6028	128	4	sample	sample	NOUN
easat-6028	128	5	includes	include	VERB
easat-6028	128	6	companies	company	NOUN
easat-6028	128	7	from	from	ADP
easat-6028	128	8	three	three	NUM
easat-6028	128	9	critical	critical	ADJ
easat-6028	128	10	sub	sub	NOUN
easat-6028	128	11	-	-	ADJ
easat-6028	128	12	sectors	sector	NOUN
easat-6028	128	13	:	:	PUNCT
easat-6028	128	14	machinery	machinery	NOUN
easat-6028	128	15	and	and	CCONJ
easat-6028	128	16	equipment	equipment	NOUN
easat-6028	128	17	manufacturing	manufacturing	NOUN
easat-6028	128	18	,	,	PUNCT
easat-6028	128	19	auto	auto	NOUN
easat-6028	128	20	/	/	SYM
easat-6028	128	21	vehicle	vehicle	NOUN
easat-6028	128	22	components	component	NOUN
easat-6028	128	23	suppliers	supplier	NOUN
easat-6028	128	24	,	,	PUNCT
easat-6028	128	25	and	and	CCONJ
easat-6028	128	26	electronics	electronics	NOUN
easat-6028	128	27	manufacturing	manufacturing	NOUN
easat-6028	128	28	,	,	PUNCT
easat-6028	128	29	each	each	PRON
easat-6028	128	30	contributing	contribute	VERB
easat-6028	128	31	unique	unique	ADJ
easat-6028	128	32	expertise	expertise	NOUN
easat-6028	128	33	and	and	CCONJ
easat-6028	128	34	requirements	requirement	NOUN
easat-6028	128	35	within	within	ADP
easat-6028	128	36	the	the	DET
easat-6028	128	37	industry	industry	NOUN
easat-6028	128	38	.	.	PUNCT
easat-6028	129	1	to	to	PART
easat-6028	129	2	ensure	ensure	VERB
easat-6028	129	3	comprehensive	comprehensive	ADJ
easat-6028	129	4	and	and	CCONJ
easat-6028	129	5	knowledgeable	knowledgeable	ADJ
easat-6028	129	6	responses	response	NOUN
easat-6028	129	7	,	,	PUNCT
easat-6028	129	8	we	we	PRON
easat-6028	129	9	conducted	conduct	VERB
easat-6028	129	10	232	232	NUM
easat-6028	129	11	interviews	interview	NOUN
easat-6028	129	12	with	with	ADP
easat-6028	129	13	carefully	carefully	ADV
easat-6028	129	14	selected	select	VERB
easat-6028	129	15	respondents	respondent	NOUN
easat-6028	129	16	from	from	ADP
easat-6028	129	17	each	each	DET
easat-6028	129	18	company	company	NOUN
easat-6028	129	19	,	,	PUNCT
easat-6028	129	20	focusing	focus	VERB
easat-6028	129	21	on	on	ADP
easat-6028	129	22	senior	senior	ADJ
easat-6028	129	23	executives	executive	NOUN
easat-6028	129	24	,	,	PUNCT
easat-6028	129	25	chief	chief	ADJ
easat-6028	129	26	accountants	accountant	NOUN
easat-6028	129	27	or	or	CCONJ
easat-6028	129	28	heads	head	NOUN
easat-6028	129	29	of	of	ADP
easat-6028	129	30	accounting	accounting	NOUN
easat-6028	129	31	departments	department	NOUN
easat-6028	129	32	,	,	PUNCT
easat-6028	129	33	and	and	CCONJ
easat-6028	129	34	workshop	workshop	NOUN
easat-6028	129	35	foremen	foreman	NOUN
easat-6028	129	36	.	.	PUNCT
easat-6028	130	1	senior	senior	ADJ
easat-6028	130	2	executives	executive	NOUN
easat-6028	130	3	provided	provide	VERB
easat-6028	130	4	insights	insight	NOUN
easat-6028	130	5	on	on	ADP
easat-6028	130	6	strategic	strategic	ADJ
easat-6028	130	7	management	management	NOUN
easat-6028	130	8	and	and	CCONJ
easat-6028	130	9	market	market	NOUN
easat-6028	130	10	positioning	positioning	NOUN
easat-6028	130	11	,	,	PUNCT
easat-6028	130	12	while	while	SCONJ
easat-6028	130	13	chief	chief	ADJ
easat-6028	130	14	accountants	accountant	NOUN
easat-6028	130	15	detailed	detail	VERB
easat-6028	130	16	financial	financial	ADJ
easat-6028	130	17	and	and	CCONJ
easat-6028	130	18	accounting	accounting	NOUN
easat-6028	130	19	practices	practice	NOUN
easat-6028	130	20	.	.	PUNCT
easat-6028	131	1	workshop	workshop	NOUN
easat-6028	131	2	foremen	foreman	NOUN
easat-6028	131	3	contributed	contribute	VERB
easat-6028	131	4	practical	practical	ADJ
easat-6028	131	5	perspectives	perspective	NOUN
easat-6028	131	6	on	on	ADP
easat-6028	131	7	day	day	NOUN
easat-6028	131	8	-	-	PUNCT
easat-6028	131	9	to	to	ADP
easat-6028	131	10	-	-	PUNCT
easat-6028	131	11	day	day	NOUN
easat-6028	131	12	operational	operational	ADJ
easat-6028	131	13	efficiency	efficiency	NOUN
easat-6028	131	14	and	and	CCONJ
easat-6028	131	15	decision	decision	NOUN
easat-6028	131	16	-	-	PUNCT
easat-6028	131	17	making	make	VERB
easat-6028	131	18	processes	process	NOUN
easat-6028	131	19	.	.	PUNCT
easat-6028	132	1	this	this	DET
easat-6028	132	2	approach	approach	NOUN
easat-6028	132	3	enabled	enable	VERB
easat-6028	132	4	a	a	DET
easat-6028	132	5	well	well	ADV
easat-6028	132	6	rounded	rounded	ADJ
easat-6028	132	7	collection	collection	NOUN
easat-6028	132	8	of	of	ADP
easat-6028	132	9	data	datum	NOUN
easat-6028	132	10	across	across	ADP
easat-6028	132	11	strategic	strategic	ADJ
easat-6028	132	12	,	,	PUNCT
easat-6028	132	13	financial	financial	ADJ
easat-6028	132	14	,	,	PUNCT
easat-6028	132	15	and	and	CCONJ
easat-6028	132	16	operational	operational	ADJ
easat-6028	132	17	dimensions	dimension	NOUN
easat-6028	132	18	,	,	PUNCT
easat-6028	132	19	forming	form	VERB
easat-6028	132	20	a	a	DET
easat-6028	132	21	robust	robust	ADJ
easat-6028	132	22	foundation	foundation	NOUN
easat-6028	132	23	for	for	ADP
easat-6028	132	24	analyzing	analyze	VERB
easat-6028	132	25	factors	factor	NOUN
easat-6028	132	26	influencing	influence	VERB
easat-6028	132	27	the	the	DET
easat-6028	132	28	adoption	adoption	NOUN
easat-6028	132	29	of	of	ADP
easat-6028	132	30	management	management	NOUN
easat-6028	132	31	accounting	accounting	NOUN
easat-6028	132	32	in	in	ADP
easat-6028	132	33	vmmes	vmme	NOUN
easat-6028	132	34	.	.	PUNCT
easat-6028	133	1	3.3	3.3	NUM
easat-6028	133	2	.	.	PUNCT
easat-6028	134	1	study	study	NOUN
easat-6028	134	2	instruments	instrument	VERB
easat-6028	134	3	the	the	DET
easat-6028	134	4	questionnaire	questionnaire	NOUN
easat-6028	134	5	,	,	PUNCT
easat-6028	134	6	serving	serve	VERB
easat-6028	134	7	as	as	ADP
easat-6028	134	8	the	the	DET
easat-6028	134	9	primary	primary	ADJ
easat-6028	134	10	study	study	NOUN
easat-6028	134	11	instrument	instrument	NOUN
easat-6028	134	12	,	,	PUNCT
easat-6028	134	13	was	be	AUX
easat-6028	134	14	carefully	carefully	ADV
easat-6028	134	15	structured	structure	VERB
easat-6028	134	16	into	into	ADP
easat-6028	134	17	three	three	NUM
easat-6028	134	18	sections	section	NOUN
easat-6028	134	19	to	to	PART
easat-6028	134	20	capture	capture	VERB
easat-6028	134	21	a	a	DET
easat-6028	134	22	comprehensive	comprehensive	ADJ
easat-6028	134	23	dataset	dataset	NOUN
easat-6028	134	24	.	.	PUNCT
easat-6028	135	1	the	the	DET
easat-6028	135	2	first	first	ADJ
easat-6028	135	3	section	section	NOUN
easat-6028	135	4	focused	focus	VERB
easat-6028	135	5	on	on	ADP
easat-6028	135	6	collecting	collect	VERB
easat-6028	135	7	demographic	demographic	ADJ
easat-6028	135	8	details	detail	NOUN
easat-6028	135	9	from	from	ADP
easat-6028	135	10	respondents	respondent	NOUN
easat-6028	135	11	,	,	PUNCT
easat-6028	135	12	such	such	ADJ
easat-6028	135	13	as	as	ADP
easat-6028	135	14	name	name	NOUN
easat-6028	135	15	,	,	PUNCT
easat-6028	135	16	gender	gender	NOUN
easat-6028	135	17	,	,	PUNCT
easat-6028	135	18	job	job	NOUN
easat-6028	135	19	position	position	NOUN
easat-6028	135	20	,	,	PUNCT
easat-6028	135	21	and	and	CCONJ
easat-6028	135	22	years	year	NOUN
easat-6028	135	23	of	of	ADP
easat-6028	135	24	experience	experience	NOUN
easat-6028	135	25	.	.	PUNCT
easat-6028	136	1	this	this	DET
easat-6028	136	2	foundational	foundational	ADJ
easat-6028	136	3	557	557	NUM
easat-6028	136	4	edelweiss	edelweiss	PROPN
easat-6028	136	5	applied	apply	VERB
easat-6028	136	6	science	science	NOUN
easat-6028	136	7	and	and	CCONJ
easat-6028	136	8	technology	technology	NOUN
easat-6028	136	9	issn	issn	PROPN
easat-6028	136	10	:	:	PUNCT
easat-6028	136	11	2576	2576	NUM
easat-6028	136	12	-	-	SYM
easat-6028	136	13	8484	8484	NUM
easat-6028	136	14	vol	vol	NOUN
easat-6028	136	15	.	.	PROPN
easat-6028	137	1	9	9	NUM
easat-6028	137	2	,	,	PUNCT
easat-6028	137	3	no	no	INTJ
easat-6028	137	4	.	.	NOUN
easat-6028	138	1	4	4	NUM
easat-6028	138	2	:	:	PUNCT
easat-6028	138	3	551	551	NUM
easat-6028	138	4	-	-	SYM
easat-6028	138	5	563	563	NUM
easat-6028	138	6	,	,	PUNCT
easat-6028	138	7	2025	2025	NUM
easat-6028	138	8	doi	doi	NOUN
easat-6028	138	9	:	:	PUNCT
easat-6028	138	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	138	11	©	©	PROPN
easat-6028	138	12	2025	2025	NUM
easat-6028	138	13	by	by	ADP
easat-6028	138	14	the	the	DET
easat-6028	138	15	authors	author	NOUN
easat-6028	138	16	;	;	PUNCT
easat-6028	138	17	licensee	licensee	PROPN
easat-6028	138	18	learning	learn	VERB
easat-6028	138	19	gate	gate	PROPN
easat-6028	138	20	information	information	NOUN
easat-6028	138	21	provided	provide	VERB
easat-6028	138	22	critical	critical	ADJ
easat-6028	138	23	context	context	NOUN
easat-6028	138	24	for	for	ADP
easat-6028	138	25	interpreting	interpret	VERB
easat-6028	138	26	the	the	DET
easat-6028	138	27	responses	response	NOUN
easat-6028	138	28	and	and	CCONJ
easat-6028	138	29	offered	offer	VERB
easat-6028	138	30	insights	insight	NOUN
easat-6028	138	31	into	into	ADP
easat-6028	138	32	the	the	DET
easat-6028	138	33	profile	profile	ADJ
easat-6028	138	34	diversity	diversity	NOUN
easat-6028	138	35	of	of	ADP
easat-6028	138	36	participants	participant	NOUN
easat-6028	138	37	from	from	ADP
easat-6028	138	38	vietnamese	vietnamese	ADJ
easat-6028	138	39	mechanical	mechanical	ADJ
easat-6028	138	40	manufacturing	manufacturing	NOUN
easat-6028	138	41	enterprises	enterprise	NOUN
easat-6028	138	42	(	(	PUNCT
easat-6028	138	43	vmmes	vmme	NOUN
easat-6028	138	44	)	)	PUNCT
easat-6028	138	45	.	.	PUNCT
easat-6028	139	1	the	the	DET
easat-6028	139	2	second	second	ADJ
easat-6028	139	3	section	section	NOUN
easat-6028	139	4	of	of	ADP
easat-6028	139	5	the	the	DET
easat-6028	139	6	questionnaire	questionnaire	NOUN
easat-6028	139	7	examined	examine	VERB
easat-6028	139	8	various	various	ADJ
easat-6028	139	9	factors	factor	NOUN
easat-6028	139	10	influencing	influence	VERB
easat-6028	139	11	the	the	DET
easat-6028	139	12	adoption	adoption	NOUN
easat-6028	139	13	of	of	ADP
easat-6028	139	14	management	management	NOUN
easat-6028	139	15	accounting	account	VERB
easat-6028	139	16	for	for	ADP
easat-6028	139	17	decision	decision	NOUN
easat-6028	139	18	-	-	PUNCT
easat-6028	139	19	making	making	NOUN
easat-6028	139	20	(	(	PUNCT
easat-6028	139	21	mamd	mamd	ADJ
easat-6028	139	22	)	)	PUNCT
easat-6028	139	23	.	.	PUNCT
easat-6028	140	1	this	this	DET
easat-6028	140	2	section	section	NOUN
easat-6028	140	3	aimed	aim	VERB
easat-6028	140	4	to	to	PART
easat-6028	140	5	systematically	systematically	ADV
easat-6028	140	6	identify	identify	VERB
easat-6028	140	7	and	and	CCONJ
easat-6028	140	8	assess	assess	VERB
easat-6028	140	9	both	both	CCONJ
easat-6028	140	10	internal	internal	ADJ
easat-6028	140	11	and	and	CCONJ
easat-6028	140	12	external	external	ADJ
easat-6028	140	13	factors	factor	NOUN
easat-6028	140	14	affecting	affect	VERB
easat-6028	140	15	mamd	mamd	ADJ
easat-6028	140	16	practices	practice	NOUN
easat-6028	140	17	within	within	ADP
easat-6028	140	18	vmmes	vmme	NOUN
easat-6028	140	19	,	,	PUNCT
easat-6028	140	20	establishing	establish	VERB
easat-6028	140	21	a	a	DET
easat-6028	140	22	basis	basis	NOUN
easat-6028	140	23	for	for	ADP
easat-6028	140	24	analyzing	analyze	VERB
easat-6028	140	25	how	how	SCONJ
easat-6028	140	26	these	these	DET
easat-6028	140	27	determinants	determinant	NOUN
easat-6028	140	28	contribute	contribute	VERB
easat-6028	140	29	to	to	ADP
easat-6028	140	30	strategic	strategic	ADJ
easat-6028	140	31	decision	decision	NOUN
easat-6028	140	32	-	-	PUNCT
easat-6028	140	33	making	making	NOUN
easat-6028	140	34	across	across	ADP
easat-6028	140	35	the	the	DET
easat-6028	140	36	sector	sector	NOUN
easat-6028	140	37	.	.	PUNCT
easat-6028	141	1	the	the	DET
easat-6028	141	2	third	third	ADJ
easat-6028	141	3	section	section	NOUN
easat-6028	141	4	explored	explore	VERB
easat-6028	141	5	the	the	DET
easat-6028	141	6	link	link	NOUN
easat-6028	141	7	between	between	ADP
easat-6028	141	8	mamd	mamd	ADJ
easat-6028	141	9	practices	practice	NOUN
easat-6028	141	10	and	and	CCONJ
easat-6028	141	11	firm	firm	ADJ
easat-6028	141	12	performance	performance	NOUN
easat-6028	141	13	,	,	PUNCT
easat-6028	141	14	with	with	ADP
easat-6028	141	15	an	an	DET
easat-6028	141	16	emphasis	emphasis	NOUN
easat-6028	141	17	on	on	ADP
easat-6028	141	18	evaluating	evaluate	VERB
easat-6028	141	19	the	the	DET
easat-6028	141	20	impact	impact	NOUN
easat-6028	141	21	of	of	ADP
easat-6028	141	22	mamd	mamd	NOUN
easat-6028	141	23	on	on	ADP
easat-6028	141	24	both	both	CCONJ
easat-6028	141	25	operational	operational	ADJ
easat-6028	141	26	and	and	CCONJ
easat-6028	141	27	financial	financial	ADJ
easat-6028	141	28	outcomes	outcome	NOUN
easat-6028	141	29	in	in	ADP
easat-6028	141	30	vmmes	vmme	NOUN
easat-6028	141	31	.	.	PUNCT
easat-6028	142	1	this	this	DET
easat-6028	142	2	section	section	NOUN
easat-6028	142	3	was	be	AUX
easat-6028	142	4	designed	design	VERB
easat-6028	142	5	to	to	PART
easat-6028	142	6	elucidate	elucidate	VERB
easat-6028	142	7	the	the	DET
easat-6028	142	8	strategic	strategic	ADJ
easat-6028	142	9	value	value	NOUN
easat-6028	142	10	of	of	ADP
easat-6028	142	11	management	management	NOUN
easat-6028	142	12	accounting	accounting	NOUN
easat-6028	142	13	in	in	ADP
easat-6028	142	14	fostering	foster	VERB
easat-6028	142	15	enhanced	enhanced	ADJ
easat-6028	142	16	performance	performance	NOUN
easat-6028	142	17	metrics	metric	NOUN
easat-6028	142	18	within	within	ADP
easat-6028	142	19	the	the	DET
easat-6028	142	20	vietnamese	vietnamese	ADJ
easat-6028	142	21	mechanical	mechanical	ADJ
easat-6028	142	22	manufacturing	manufacturing	NOUN
easat-6028	142	23	industry	industry	NOUN
easat-6028	142	24	.	.	PUNCT
easat-6028	143	1	sections	section	NOUN
easat-6028	143	2	2	2	NUM
easat-6028	143	3	and	and	CCONJ
easat-6028	143	4	3	3	NUM
easat-6028	143	5	collectively	collectively	ADV
easat-6028	143	6	included	include	VERB
easat-6028	143	7	27	27	NUM
easat-6028	143	8	measurement	measurement	NOUN
easat-6028	143	9	items	item	NOUN
easat-6028	143	10	that	that	PRON
easat-6028	143	11	correspond	correspond	VERB
easat-6028	143	12	to	to	ADP
easat-6028	143	13	the	the	DET
easat-6028	143	14	variables	variable	NOUN
easat-6028	143	15	proposed	propose	VERB
easat-6028	143	16	in	in	ADP
easat-6028	143	17	the	the	DET
easat-6028	143	18	research	research	NOUN
easat-6028	143	19	model	model	NOUN
easat-6028	143	20	.	.	PUNCT
easat-6028	144	1	these	these	DET
easat-6028	144	2	items	item	NOUN
easat-6028	144	3	were	be	AUX
easat-6028	144	4	adapted	adapt	VERB
easat-6028	144	5	from	from	ADP
easat-6028	144	6	established	establish	VERB
easat-6028	144	7	studies	study	NOUN
easat-6028	144	8	to	to	PART
easat-6028	144	9	reflect	reflect	VERB
easat-6028	144	10	the	the	DET
easat-6028	144	11	unique	unique	ADJ
easat-6028	144	12	characteristics	characteristic	NOUN
easat-6028	144	13	of	of	ADP
easat-6028	144	14	vmmes	vmme	NOUN
easat-6028	144	15	,	,	PUNCT
easat-6028	144	16	enhancing	enhance	VERB
easat-6028	144	17	their	their	PRON
easat-6028	144	18	relevance	relevance	NOUN
easat-6028	144	19	and	and	CCONJ
easat-6028	144	20	accuracy	accuracy	NOUN
easat-6028	145	1	[	[	X
easat-6028	145	2	4	4	NUM
easat-6028	145	3	,	,	PUNCT
easat-6028	145	4	13	13	NUM
easat-6028	145	5	,	,	PUNCT
easat-6028	145	6	18	18	NUM
easat-6028	145	7	,	,	PUNCT
easat-6028	145	8	21	21	NUM
easat-6028	145	9	,	,	PUNCT
easat-6028	145	10	23	23	NUM
easat-6028	145	11	,	,	PUNCT
easat-6028	145	12	29	29	NUM
easat-6028	145	13	]	]	PUNCT
easat-6028	145	14	.	.	PUNCT
easat-6028	146	1	respondents	respondent	NOUN
easat-6028	146	2	provided	provide	VERB
easat-6028	146	3	answers	answer	NOUN
easat-6028	146	4	on	on	ADP
easat-6028	146	5	a	a	DET
easat-6028	146	6	five	five	NUM
easat-6028	146	7	-	-	PUNCT
easat-6028	146	8	point	point	NOUN
easat-6028	146	9	likert	likert	ADJ
easat-6028	146	10	scale	scale	NOUN
easat-6028	146	11	,	,	PUNCT
easat-6028	146	12	ranging	range	VERB
easat-6028	146	13	from	from	ADP
easat-6028	146	14	"	"	PUNCT
easat-6028	146	15	1	1	NUM
easat-6028	146	16	strongly	strongly	ADV
easat-6028	146	17	disagree	disagree	VERB
easat-6028	146	18	"	"	PUNCT
easat-6028	146	19	to	to	PART
easat-6028	146	20	"	"	PUNCT
easat-6028	146	21	5	5	NUM
easat-6028	146	22	strongly	strongly	ADV
easat-6028	146	23	agree	agree	VERB
easat-6028	146	24	,	,	PUNCT
easat-6028	146	25	"	"	PUNCT
easat-6028	146	26	allowing	allow	VERB
easat-6028	146	27	for	for	ADP
easat-6028	146	28	a	a	DET
easat-6028	146	29	nuanced	nuanced	ADJ
easat-6028	146	30	understanding	understanding	NOUN
easat-6028	146	31	of	of	ADP
easat-6028	146	32	each	each	DET
easat-6028	146	33	factor	factor	NOUN
easat-6028	146	34	.	.	PUNCT
easat-6028	147	1	table	table	NOUN
easat-6028	147	2	1	1	NUM
easat-6028	147	3	presents	present	VERB
easat-6028	147	4	a	a	DET
easat-6028	147	5	detailed	detailed	ADJ
easat-6028	147	6	summary	summary	NOUN
easat-6028	147	7	of	of	ADP
easat-6028	147	8	the	the	DET
easat-6028	147	9	specific	specific	ADJ
easat-6028	147	10	items	item	NOUN
easat-6028	147	11	within	within	ADP
easat-6028	147	12	the	the	DET
easat-6028	147	13	survey	survey	NOUN
easat-6028	147	14	model	model	NOUN
easat-6028	147	15	.	.	PUNCT
easat-6028	148	1	table	table	NOUN
easat-6028	148	2	1	1	NUM
easat-6028	148	3	.	.	PUNCT
easat-6028	149	1	the	the	DET
easat-6028	149	2	study	study	NOUN
easat-6028	149	3	variable	variable	NOUN
easat-6028	149	4	.	.	PUNCT
easat-6028	150	1	factor/	factor/	NUM
easat-6028	150	2	study	study	PROPN
easat-6028	150	3	variable	variable	ADJ
easat-6028	150	4	code	code	NOUN
easat-6028	150	5	observation	observation	NOUN
easat-6028	150	6	variables	variable	VERB
easat-6028	150	7	market	market	NOUN
easat-6028	150	8	competition	competition	NOUN
easat-6028	150	9	(	(	PUNCT
easat-6028	150	10	com	com	NOUN
easat-6028	150	11	)	)	PUNCT
easat-6028	150	12	com	com	NOUN
easat-6028	150	13	1	1	NUM
easat-6028	150	14	a	a	DET
easat-6028	150	15	large	large	ADJ
easat-6028	150	16	number	number	NOUN
easat-6028	150	17	of	of	ADP
easat-6028	150	18	competitors	competitor	NOUN
easat-6028	150	19	in	in	ADP
easat-6028	150	20	the	the	DET
easat-6028	150	21	same	same	ADJ
easat-6028	150	22	segment	segment	NOUN
easat-6028	150	23	com	com	NOUN
easat-6028	150	24	2	2	NUM
easat-6028	150	25	competition	competition	NOUN
easat-6028	150	26	on	on	ADP
easat-6028	150	27	revenue/	revenue/	NOUN
easat-6028	150	28	market	market	NOUN
easat-6028	150	29	share	share	NOUN
easat-6028	150	30	com	com	NOUN
easat-6028	150	31	3	3	NUM
easat-6028	150	32	competition	competition	NOUN
easat-6028	150	33	on	on	ADP
easat-6028	150	34	price	price	NOUN
easat-6028	150	35	com	com	NOUN
easat-6028	150	36	4	4	NUM
easat-6028	150	37	competition	competition	NOUN
easat-6028	150	38	on	on	ADP
easat-6028	150	39	distribution	distribution	NOUN
easat-6028	150	40	channels	channel	NOUN
easat-6028	150	41	managers	manager	NOUN
easat-6028	150	42	’	'	PUNCT
easat-6028	150	43	participation	participation	NOUN
easat-6028	150	44	(	(	PUNCT
easat-6028	150	45	man	man	NOUN
easat-6028	150	46	)	)	PUNCT
easat-6028	150	47	man	man	NOUN
easat-6028	150	48	1	1	NUM
easat-6028	150	49	manager	manager	NOUN
easat-6028	150	50	has	have	VERB
easat-6028	150	51	a	a	DET
easat-6028	150	52	high	high	ADJ
easat-6028	150	53	demand	demand	NOUN
easat-6028	150	54	for	for	ADP
easat-6028	150	55	the	the	DET
easat-6028	150	56	application	application	NOUN
easat-6028	150	57	of	of	ADP
easat-6028	150	58	mamd	mamd	ADJ
easat-6028	150	59	man	man	NOUN
easat-6028	150	60	2	2	NUM
easat-6028	150	61	manager	manager	NOUN
easat-6028	150	62	has	have	VERB
easat-6028	150	63	knowledge	knowledge	NOUN
easat-6028	150	64	of	of	ADP
easat-6028	150	65	mamd	mamd	ADJ
easat-6028	150	66	man	man	NOUN
easat-6028	150	67	3	3	NUM
easat-6028	150	68	manager	manager	NOUN
easat-6028	150	69	accepts	accept	VERB
easat-6028	150	70	the	the	DET
easat-6028	150	71	cost	cost	NOUN
easat-6028	150	72	to	to	PART
easat-6028	150	73	apply	apply	VERB
easat-6028	150	74	mamd	mamd	ADJ
easat-6028	150	75	man	man	NOUN
easat-6028	150	76	4	4	NUM
easat-6028	150	77	manager	manager	NOUN
easat-6028	150	78	supports	support	VERB
easat-6028	150	79	the	the	DET
easat-6028	150	80	organization	organization	NOUN
easat-6028	150	81	of	of	ADP
easat-6028	150	82	mamd	mamd	ADJ
easat-6028	150	83	accountants	accountant	NOUN
easat-6028	150	84	’	'	PUNCT
easat-6028	150	85	competence	competence	NOUN
easat-6028	150	86	(	(	PUNCT
easat-6028	150	87	act	act	PROPN
easat-6028	150	88	)	)	PUNCT
easat-6028	150	89	act	act	VERB
easat-6028	150	90	1	1	NUM
easat-6028	150	91	degrees	degree	NOUN
easat-6028	150	92	/	/	SYM
easat-6028	150	93	certificates	certificate	NOUN
easat-6028	150	94	of	of	ADP
easat-6028	150	95	accountants	accountant	NOUN
easat-6028	150	96	are	be	AUX
easat-6028	150	97	suitable	suitable	ADJ
easat-6028	150	98	for	for	ADP
easat-6028	150	99	professional	professional	ADJ
easat-6028	150	100	work	work	NOUN
easat-6028	150	101	act	act	NOUN
easat-6028	150	102	2	2	NUM
easat-6028	150	103	accountants	accountant	NOUN
easat-6028	150	104	have	have	VERB
easat-6028	150	105	the	the	DET
easat-6028	150	106	ability	ability	NOUN
easat-6028	150	107	to	to	PART
easat-6028	150	108	use	use	VERB
easat-6028	150	109	accounting	accounting	NOUN
easat-6028	150	110	and	and	CCONJ
easat-6028	150	111	management	management	NOUN
easat-6028	150	112	softwares	software	NOUN
easat-6028	150	113	act	act	VERB
easat-6028	150	114	3	3	NUM
easat-6028	150	115	accountants	accountant	NOUN
easat-6028	150	116	have	have	VERB
easat-6028	150	117	the	the	DET
easat-6028	150	118	capacity	capacity	NOUN
easat-6028	150	119	and	and	CCONJ
easat-6028	150	120	qualifications	qualification	NOUN
easat-6028	150	121	to	to	PART
easat-6028	150	122	analyze	analyze	VERB
easat-6028	150	123	,	,	PUNCT
easat-6028	150	124	solve	solve	VERB
easat-6028	150	125	problems	problem	NOUN
easat-6028	150	126	and	and	CCONJ
easat-6028	150	127	advise	advise	VERB
easat-6028	150	128	managers	manager	NOUN
easat-6028	150	129	to	to	PART
easat-6028	150	130	make	make	VERB
easat-6028	150	131	decisions	decision	NOUN
easat-6028	150	132	.	.	PUNCT
easat-6028	151	1	manufacturing	manufacturing	NOUN
easat-6028	151	2	technologies	technology	NOUN
easat-6028	151	3	(	(	PUNCT
easat-6028	151	4	ppc	ppc	NOUN
easat-6028	151	5	)	)	PUNCT
easat-6028	151	6	ppc	ppc	NOUN
easat-6028	151	7	1	1	NUM
easat-6028	151	8	the	the	DET
easat-6028	151	9	design	design	NOUN
easat-6028	151	10	and	and	CCONJ
easat-6028	151	11	production	production	NOUN
easat-6028	151	12	process	process	NOUN
easat-6028	151	13	is	be	AUX
easat-6028	151	14	strictly	strictly	ADV
easat-6028	151	15	controlled	control	VERB
easat-6028	151	16	ppc	ppc	ADJ
easat-6028	151	17	2	2	NUM
easat-6028	151	18	production	production	NOUN
easat-6028	151	19	system	system	NOUN
easat-6028	151	20	is	be	AUX
easat-6028	151	21	flexible	flexible	ADJ
easat-6028	151	22	ppc	ppc	NOUN
easat-6028	151	23	3	3	NUM
easat-6028	151	24	the	the	DET
easat-6028	151	25	machine	machine	NOUN
easat-6028	151	26	is	be	AUX
easat-6028	151	27	controlled	control	VERB
easat-6028	151	28	by	by	ADP
easat-6028	151	29	digital	digital	ADJ
easat-6028	151	30	ppc	ppc	NOUN
easat-6028	151	31	4	4	NUM
easat-6028	151	32	products	product	NOUN
easat-6028	151	33	are	be	AUX
easat-6028	151	34	designed	design	VERB
easat-6028	151	35	and	and	CCONJ
easat-6028	151	36	manufactured	manufacture	VERB
easat-6028	151	37	to	to	PART
easat-6028	151	38	maximize	maximize	VERB
easat-6028	151	39	the	the	DET
easat-6028	151	40	added	add	VERB
easat-6028	151	41	value	value	NOUN
easat-6028	151	42	to	to	ADP
easat-6028	151	43	the	the	DET
easat-6028	151	44	customers	customer	NOUN
easat-6028	151	45	.	.	PUNCT
easat-6028	152	1	application	application	NOUN
easat-6028	152	2	of	of	ADP
easat-6028	152	3	information	information	NOUN
easat-6028	152	4	technology	technology	NOUN
easat-6028	152	5	(	(	PUNCT
easat-6028	152	6	itc	itc	PROPN
easat-6028	152	7	)	)	PUNCT
easat-6028	152	8	itc	itc	PROPN
easat-6028	152	9	1	1	NUM
easat-6028	152	10	the	the	DET
easat-6028	152	11	business	business	NOUN
easat-6028	152	12	has	have	VERB
easat-6028	152	13	modern	modern	ADJ
easat-6028	152	14	computer	computer	NOUN
easat-6028	152	15	systems	system	NOUN
easat-6028	152	16	and	and	CCONJ
easat-6028	152	17	telecommunications	telecommunication	NOUN
easat-6028	152	18	networks	network	NOUN
easat-6028	152	19	to	to	PART
easat-6028	152	20	support	support	VERB
easat-6028	152	21	collecting	collecting	NOUN
easat-6028	152	22	,	,	PUNCT
easat-6028	152	23	processing	processing	NOUN
easat-6028	152	24	,	,	PUNCT
easat-6028	152	25	analyzing	analyze	VERB
easat-6028	152	26	and	and	CCONJ
easat-6028	152	27	providing	provide	VERB
easat-6028	152	28	management	management	NOUN
easat-6028	152	29	accounting	accounting	NOUN
easat-6028	152	30	information	information	NOUN
easat-6028	152	31	.	.	PUNCT
easat-6028	153	1	itc	itc	PROPN
easat-6028	153	2	2	2	NUM
easat-6028	153	3	accounting	accounting	NOUN
easat-6028	153	4	software	software	NOUN
easat-6028	153	5	of	of	ADP
easat-6028	153	6	business	business	NOUN
easat-6028	153	7	can	can	AUX
easat-6028	153	8	be	be	AUX
easat-6028	153	9	flexibly	flexibly	ADV
easat-6028	153	10	changed	change	VERB
easat-6028	153	11	and	and	CCONJ
easat-6028	153	12	upgraded	upgrade	VERB
easat-6028	153	13	as	as	SCONJ
easat-6028	153	14	required	require	VERB
easat-6028	153	15	itc	itc	PROPN
easat-6028	153	16	3	3	NUM
easat-6028	153	17	business	business	NOUN
easat-6028	153	18	has	have	AUX
easat-6028	153	19	used	use	VERB
easat-6028	153	20	erp	erp	PROPN
easat-6028	153	21	software	software	PROPN
easat-6028	153	22	itc	itc	PROPN
easat-6028	153	23	4	4	NUM
easat-6028	153	24	business	business	NOUN
easat-6028	153	25	has	have	AUX
easat-6028	153	26	applied	apply	VERB
easat-6028	153	27	big	big	ADJ
easat-6028	153	28	data	datum	NOUN
easat-6028	153	29	technology	technology	NOUN
easat-6028	153	30	management	management	NOUN
easat-6028	153	31	accounting	account	VERB
easat-6028	153	32	for	for	ADP
easat-6028	153	33	decision	decision	NOUN
easat-6028	153	34	-	-	PUNCT
easat-6028	153	35	making	making	NOUN
easat-6028	153	36	(	(	PUNCT
easat-6028	153	37	mamd	mamd	ADJ
easat-6028	153	38	)	)	PUNCT
easat-6028	153	39	mamd	mamd	ADJ
easat-6028	153	40	1	1	NUM
easat-6028	153	41	collecting	collect	VERB
easat-6028	153	42	management	management	NOUN
easat-6028	153	43	accounting	accounting	NOUN
easat-6028	153	44	information	information	NOUN
easat-6028	153	45	for	for	ADP
easat-6028	153	46	decision	decision	NOUN
easat-6028	153	47	-	-	PUNCT
easat-6028	153	48	making	make	VERB
easat-6028	153	49	mamd	mamd	ADJ
easat-6028	153	50	2	2	NUM
easat-6028	153	51	processing	processing	NOUN
easat-6028	153	52	and	and	CCONJ
easat-6028	153	53	analyzing	analyze	VERB
easat-6028	153	54	management	management	NOUN
easat-6028	153	55	accounting	accounting	NOUN
easat-6028	153	56	information	information	NOUN
easat-6028	153	57	for	for	ADP
easat-6028	153	58	decision	decision	NOUN
easat-6028	153	59	-	-	PUNCT
easat-6028	153	60	making	make	VERB
easat-6028	153	61	mamd	mamd	ADJ
easat-6028	153	62	3	3	NUM
easat-6028	153	63	providing	provide	VERB
easat-6028	153	64	management	management	NOUN
easat-6028	153	65	accounting	accounting	NOUN
easat-6028	153	66	information	information	NOUN
easat-6028	153	67	for	for	ADP
easat-6028	153	68	decision	decision	NOUN
easat-6028	153	69	-	-	PUNCT
easat-6028	153	70	making	make	VERB
easat-6028	153	71	firm	firm	ADJ
easat-6028	153	72	performance	performance	NOUN
easat-6028	153	73	(	(	PUNCT
easat-6028	153	74	per	per	ADP
easat-6028	153	75	)	)	PUNCT
easat-6028	153	76	per	per	ADP
easat-6028	153	77	1	1	NUM
easat-6028	153	78	revenue	revenue	NOUN
easat-6028	153	79	growth	growth	NOUN
easat-6028	153	80	per	per	ADP
easat-6028	153	81	2	2	NUM
easat-6028	153	82	profit	profit	NOUN
easat-6028	153	83	growth	growth	NOUN
easat-6028	153	84	per	per	ADP
easat-6028	153	85	3	3	NUM
easat-6028	153	86	quality	quality	NOUN
easat-6028	153	87	of	of	ADP
easat-6028	153	88	the	the	DET
easat-6028	153	89	products	product	NOUN
easat-6028	153	90	per	per	ADP
easat-6028	153	91	4	4	NUM
easat-6028	153	92	labor	labor	NOUN
easat-6028	153	93	productivity	productivity	NOUN
easat-6028	153	94	per	per	ADP
easat-6028	153	95	5	5	NUM
easat-6028	153	96	research	research	NOUN
easat-6028	153	97	and	and	CCONJ
easat-6028	153	98	development	development	NOUN
easat-6028	153	99	558	558	NUM
easat-6028	153	100	edelweiss	edelweiss	PROPN
easat-6028	153	101	applied	apply	VERB
easat-6028	153	102	science	science	NOUN
easat-6028	153	103	and	and	CCONJ
easat-6028	153	104	technology	technology	NOUN
easat-6028	153	105	issn	issn	PROPN
easat-6028	153	106	:	:	PUNCT
easat-6028	153	107	2576	2576	NUM
easat-6028	153	108	-	-	SYM
easat-6028	153	109	8484	8484	NUM
easat-6028	153	110	vol	vol	NOUN
easat-6028	153	111	.	.	PROPN
easat-6028	154	1	9	9	NUM
easat-6028	154	2	,	,	PUNCT
easat-6028	154	3	no	no	INTJ
easat-6028	154	4	.	.	NOUN
easat-6028	155	1	4	4	NUM
easat-6028	155	2	:	:	PUNCT
easat-6028	155	3	551	551	NUM
easat-6028	155	4	-	-	SYM
easat-6028	155	5	563	563	NUM
easat-6028	155	6	,	,	PUNCT
easat-6028	155	7	2025	2025	NUM
easat-6028	155	8	doi	doi	NOUN
easat-6028	155	9	:	:	PUNCT
easat-6028	155	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	155	11	©	©	PROPN
easat-6028	155	12	2025	2025	NUM
easat-6028	155	13	by	by	ADP
easat-6028	155	14	the	the	DET
easat-6028	155	15	authors	author	NOUN
easat-6028	155	16	;	;	PUNCT
easat-6028	155	17	licensee	licensee	PROPN
easat-6028	155	18	learning	learning	NOUN
easat-6028	155	19	gate	gate	NOUN
easat-6028	155	20	4	4	PROPN
easat-6028	155	21	.	.	PUNCT
easat-6028	155	22	results	result	NOUN
easat-6028	155	23	discussion	discussion	NOUN
easat-6028	155	24	4.1	4.1	NUM
easat-6028	155	25	.	.	PUNCT
easat-6028	156	1	describe	describe	VERB
easat-6028	156	2	the	the	DET
easat-6028	156	3	research	research	NOUN
easat-6028	156	4	sample	sample	NOUN
easat-6028	156	5	after	after	ADP
easat-6028	156	6	adjusting	adjust	VERB
easat-6028	156	7	the	the	DET
easat-6028	156	8	survey	survey	NOUN
easat-6028	156	9	questionnaire	questionnaire	NOUN
easat-6028	156	10	and	and	CCONJ
easat-6028	156	11	identifying	identify	VERB
easat-6028	156	12	the	the	DET
easat-6028	156	13	survey	survey	NOUN
easat-6028	156	14	object	object	NOUN
easat-6028	156	15	,	,	PUNCT
easat-6028	156	16	during	during	ADP
easat-6028	156	17	3	3	NUM
easat-6028	156	18	months	month	NOUN
easat-6028	156	19	of	of	ADP
easat-6028	156	20	the	the	DET
easat-6028	156	21	survey	survey	NOUN
easat-6028	156	22	from	from	ADP
easat-6028	156	23	april	april	PROPN
easat-6028	156	24	to	to	ADP
easat-6028	156	25	july	july	PROPN
easat-6028	156	26	2022	2022	NUM
easat-6028	156	27	,	,	PUNCT
easat-6028	156	28	we	we	PRON
easat-6028	156	29	contacted	contact	VERB
easat-6028	156	30	the	the	DET
easat-6028	156	31	enterprises	enterprise	NOUN
easat-6028	156	32	under	under	ADP
easat-6028	156	33	vami	vami	NOUN
easat-6028	156	34	and	and	CCONJ
easat-6028	156	35	directly	directly	ADV
easat-6028	156	36	sent	send	VERB
easat-6028	156	37	the	the	DET
easat-6028	156	38	survey	survey	NOUN
easat-6028	156	39	questionnaires	questionnaire	NOUN
easat-6028	156	40	to	to	ADP
easat-6028	156	41	the	the	DET
easat-6028	156	42	survey	survey	NOUN
easat-6028	156	43	subjects	subject	NOUN
easat-6028	156	44	via	via	ADP
easat-6028	156	45	email	email	NOUN
easat-6028	156	46	using	use	VERB
easat-6028	156	47	the	the	DET
easat-6028	156	48	googledocs	googledocs	PROPN
easat-6028	156	49	tool	tool	PROPN
easat-6028	156	50	.	.	PUNCT
easat-6028	157	1	a	a	DET
easat-6028	157	2	total	total	NOUN
easat-6028	157	3	of	of	ADP
easat-6028	157	4	79/146	79/146	NUM
easat-6028	157	5	enterprises	enterprise	NOUN
easat-6028	157	6	under	under	ADP
easat-6028	157	7	vami	vami	NOUN
easat-6028	157	8	in	in	ADP
easat-6028	157	9	the	the	DET
easat-6028	157	10	cities	city	NOUN
easat-6028	157	11	of	of	ADP
easat-6028	157	12	hanoi	hanoi	PROPN
easat-6028	157	13	,	,	PUNCT
easat-6028	157	14	hai	hai	PROPN
easat-6028	157	15	phong	phong	PROPN
easat-6028	157	16	,	,	PUNCT
easat-6028	157	17	hai	hai	PROPN
easat-6028	157	18	duong	duong	PROPN
easat-6028	157	19	and	and	CCONJ
easat-6028	157	20	bac	bac	PROPN
easat-6028	157	21	ninh	ninh	PROPN
easat-6028	157	22	,	,	PUNCT
easat-6028	157	23	ninh	ninh	PROPN
easat-6028	157	24	binh	binh	PROPN
easat-6028	157	25	agreed	agree	VERB
easat-6028	157	26	to	to	PART
easat-6028	157	27	participate	participate	VERB
easat-6028	157	28	in	in	ADP
easat-6028	157	29	the	the	DET
easat-6028	157	30	survey	survey	NOUN
easat-6028	157	31	and	and	CCONJ
easat-6028	157	32	ready	ready	ADJ
easat-6028	157	33	to	to	PART
easat-6028	157	34	provide	provide	VERB
easat-6028	157	35	necessary	necessary	ADJ
easat-6028	157	36	documents	document	NOUN
easat-6028	157	37	.	.	PUNCT
easat-6028	158	1	of	of	ADP
easat-6028	158	2	which	which	PRON
easat-6028	158	3	,	,	PUNCT
easat-6028	158	4	there	there	PRON
easat-6028	158	5	are	be	VERB
easat-6028	158	6	55	55	NUM
easat-6028	158	7	private	private	ADJ
easat-6028	158	8	enterprises	enterprise	NOUN
easat-6028	158	9	(	(	PUNCT
easat-6028	158	10	69.62	69.62	NUM
easat-6028	158	11	%	%	NOUN
easat-6028	158	12	)	)	PUNCT
easat-6028	158	13	and	and	CCONJ
easat-6028	158	14	24	24	NUM
easat-6028	158	15	state	state	NOUN
easat-6028	158	16	-	-	PUNCT
easat-6028	158	17	owned	own	VERB
easat-6028	158	18	(	(	PUNCT
easat-6028	158	19	30.38	30.38	NUM
easat-6028	158	20	)	)	PUNCT
easat-6028	158	21	;	;	PUNCT
easat-6028	158	22	30/79	30/79	NUM
easat-6028	158	23	enterprises	enterprise	NOUN
easat-6028	158	24	have	have	VERB
easat-6028	158	25	capital	capital	NOUN
easat-6028	158	26	from	from	ADP
easat-6028	158	27	50	50	NUM
easat-6028	158	28	billion	billion	NUM
easat-6028	158	29	to	to	PART
easat-6028	158	30	100	100	NUM
easat-6028	158	31	billion	billion	NUM
easat-6028	158	32	vnd	vnd	X
easat-6028	158	33	(	(	PUNCT
easat-6028	158	34	40.25	40.25	NUM
easat-6028	158	35	%	%	NOUN
easat-6028	158	36	)	)	PUNCT
easat-6028	158	37	,	,	PUNCT
easat-6028	158	38	the	the	DET
easat-6028	158	39	rest	rest	NOUN
easat-6028	158	40	(	(	PUNCT
easat-6028	158	41	59.75	59.75	NUM
easat-6028	158	42	%	%	NOUN
easat-6028	158	43	)	)	PUNCT
easat-6028	158	44	with	with	ADP
easat-6028	158	45	capital	capital	NOUN
easat-6028	158	46	over	over	ADP
easat-6028	158	47	100	100	NUM
easat-6028	158	48	billion	billion	NUM
easat-6028	158	49	vnd	vnd	PROPN
easat-6028	158	50	.	.	PUNCT
easat-6028	159	1	we	we	PRON
easat-6028	159	2	distributed	distribute	VERB
easat-6028	159	3	400	400	NUM
easat-6028	159	4	questionnaires	questionnaire	NOUN
easat-6028	159	5	and	and	CCONJ
easat-6028	159	6	received	receive	VERB
easat-6028	159	7	327	327	NUM
easat-6028	159	8	responses	response	NOUN
easat-6028	159	9	(	(	PUNCT
easat-6028	159	10	81.75	81.75	NUM
easat-6028	159	11	%	%	NOUN
easat-6028	159	12	response	response	NOUN
easat-6028	159	13	rate	rate	NOUN
easat-6028	159	14	)	)	PUNCT
easat-6028	159	15	.	.	PUNCT
easat-6028	160	1	however	however	ADV
easat-6028	160	2	,	,	PUNCT
easat-6028	160	3	only	only	ADV
easat-6028	160	4	232	232	NUM
easat-6028	160	5	questionnaires	questionnaire	NOUN
easat-6028	160	6	were	be	AUX
easat-6028	160	7	valid	valid	ADJ
easat-6028	160	8	and	and	CCONJ
easat-6028	160	9	suitable	suitable	ADJ
easat-6028	160	10	for	for	ADP
easat-6028	160	11	analysis	analysis	NOUN
easat-6028	160	12	.	.	PUNCT
easat-6028	161	1	the	the	DET
easat-6028	161	2	classification	classification	NOUN
easat-6028	161	3	results	result	NOUN
easat-6028	161	4	are	be	AUX
easat-6028	161	5	as	as	SCONJ
easat-6028	161	6	follows	follow	VERB
easat-6028	161	7	:	:	PUNCT
easat-6028	161	8	given	give	VERB
easat-6028	161	9	that	that	SCONJ
easat-6028	161	10	the	the	DET
easat-6028	161	11	survey	survey	NOUN
easat-6028	161	12	targeted	target	VERB
easat-6028	161	13	mechanical	mechanical	ADJ
easat-6028	161	14	enterprises	enterprise	NOUN
easat-6028	161	15	,	,	PUNCT
easat-6028	161	16	a	a	DET
easat-6028	161	17	notable	notable	ADJ
easat-6028	161	18	gender	gender	NOUN
easat-6028	161	19	disparity	disparity	NOUN
easat-6028	161	20	is	be	AUX
easat-6028	161	21	observed	observe	VERB
easat-6028	161	22	among	among	ADP
easat-6028	161	23	respondents	respondent	NOUN
easat-6028	161	24	,	,	PUNCT
easat-6028	161	25	especially	especially	ADV
easat-6028	161	26	in	in	ADP
easat-6028	161	27	the	the	DET
easat-6028	161	28	managerial	managerial	ADJ
easat-6028	161	29	group	group	NOUN
easat-6028	161	30	.	.	PUNCT
easat-6028	162	1	of	of	ADP
easat-6028	162	2	the	the	DET
easat-6028	162	3	94	94	NUM
easat-6028	162	4	managers	manager	NOUN
easat-6028	162	5	surveyed	survey	VERB
easat-6028	162	6	,	,	PUNCT
easat-6028	162	7	78	78	NUM
easat-6028	162	8	(	(	PUNCT
easat-6028	162	9	83	83	NUM
easat-6028	162	10	%	%	NOUN
easat-6028	162	11	)	)	PUNCT
easat-6028	162	12	were	be	AUX
easat-6028	162	13	male	male	ADJ
easat-6028	162	14	.	.	PUNCT
easat-6028	163	1	in	in	ADP
easat-6028	163	2	contrast	contrast	NOUN
easat-6028	163	3	,	,	PUNCT
easat-6028	163	4	the	the	DET
easat-6028	163	5	gender	gender	NOUN
easat-6028	163	6	gap	gap	NOUN
easat-6028	163	7	among	among	ADP
easat-6028	163	8	accountants	accountant	NOUN
easat-6028	163	9	was	be	AUX
easat-6028	163	10	smaller	small	ADJ
easat-6028	163	11	,	,	PUNCT
easat-6028	163	12	with	with	ADP
easat-6028	163	13	64.8	64.8	NUM
easat-6028	163	14	%	%	NOUN
easat-6028	163	15	male	male	NOUN
easat-6028	163	16	and	and	CCONJ
easat-6028	163	17	35.2	35.2	NUM
easat-6028	163	18	%	%	NOUN
easat-6028	163	19	female	female	ADJ
easat-6028	163	20	representation	representation	NOUN
easat-6028	163	21	.	.	PUNCT
easat-6028	164	1	in	in	ADP
easat-6028	164	2	terms	term	NOUN
easat-6028	164	3	of	of	ADP
easat-6028	164	4	work	work	NOUN
easat-6028	164	5	experience	experience	NOUN
easat-6028	164	6	,	,	PUNCT
easat-6028	164	7	46.9	46.9	NUM
easat-6028	164	8	%	%	NOUN
easat-6028	164	9	of	of	ADP
easat-6028	164	10	respondents	respondent	NOUN
easat-6028	164	11	have	have	VERB
easat-6028	164	12	more	more	ADJ
easat-6028	164	13	than	than	ADP
easat-6028	164	14	10	10	NUM
easat-6028	164	15	years	year	NOUN
easat-6028	164	16	of	of	ADP
easat-6028	164	17	experience	experience	NOUN
easat-6028	164	18	,	,	PUNCT
easat-6028	164	19	37.85	37.85	NUM
easat-6028	164	20	%	%	NOUN
easat-6028	164	21	have	have	VERB
easat-6028	164	22	5	5	NUM
easat-6028	164	23	-	-	SYM
easat-6028	164	24	10	10	NUM
easat-6028	164	25	years	year	NOUN
easat-6028	164	26	,	,	PUNCT
easat-6028	164	27	and	and	CCONJ
easat-6028	164	28	only	only	ADV
easat-6028	164	29	15.25	15.25	NUM
easat-6028	164	30	%	%	NOUN
easat-6028	164	31	have	have	VERB
easat-6028	164	32	less	less	ADJ
easat-6028	164	33	than	than	ADP
easat-6028	164	34	5	5	NUM
easat-6028	164	35	years	year	NOUN
easat-6028	164	36	.	.	PUNCT
easat-6028	165	1	over	over	ADP
easat-6028	165	2	60	60	NUM
easat-6028	165	3	%	%	NOUN
easat-6028	165	4	hold	hold	VERB
easat-6028	165	5	a	a	DET
easat-6028	165	6	university	university	NOUN
easat-6028	165	7	degree	degree	NOUN
easat-6028	165	8	,	,	PUNCT
easat-6028	165	9	and	and	CCONJ
easat-6028	165	10	34.88	34.88	NUM
easat-6028	165	11	%	%	NOUN
easat-6028	165	12	have	have	AUX
easat-6028	165	13	completed	complete	VERB
easat-6028	165	14	postgraduate	postgraduate	ADJ
easat-6028	165	15	studies	study	NOUN
easat-6028	165	16	.	.	PUNCT
easat-6028	166	1	4.2	4.2	NUM
easat-6028	166	2	.	.	PUNCT
easat-6028	167	1	reliability	reliability	NOUN
easat-6028	167	2	and	and	CCONJ
easat-6028	167	3	exploratory	exploratory	ADJ
easat-6028	167	4	factor	factor	NOUN
easat-6028	167	5	analysis	analysis	NOUN
easat-6028	167	6	the	the	DET
easat-6028	167	7	reliability	reliability	NOUN
easat-6028	167	8	analysis	analysis	NOUN
easat-6028	167	9	results	result	NOUN
easat-6028	167	10	indicate	indicate	VERB
easat-6028	167	11	that	that	SCONJ
easat-6028	167	12	all	all	DET
easat-6028	167	13	variables	variable	NOUN
easat-6028	167	14	have	have	AUX
easat-6028	167	15	cronbach	cronbach	VERB
easat-6028	167	16	’s	’s	PART
easat-6028	167	17	alpha	alpha	NOUN
easat-6028	167	18	values	value	NOUN
easat-6028	167	19	ranging	range	VERB
easat-6028	167	20	from	from	ADP
easat-6028	167	21	0.615	0.615	NUM
easat-6028	167	22	to	to	ADP
easat-6028	167	23	0.875	0.875	NUM
easat-6028	167	24	.	.	PUNCT
easat-6028	168	1	the	the	DET
easat-6028	168	2	variable	variable	ADJ
easat-6028	168	3	"	"	PUNCT
easat-6028	168	4	application	application	NOUN
easat-6028	168	5	of	of	ADP
easat-6028	168	6	information	information	NOUN
easat-6028	168	7	technology	technology	NOUN
easat-6028	168	8	"	"	PUNCT
easat-6028	168	9	(	(	PUNCT
easat-6028	168	10	itc	itc	PROPN
easat-6028	168	11	)	)	PUNCT
easat-6028	168	12	has	have	VERB
easat-6028	168	13	a	a	DET
easat-6028	168	14	cronbach	cronbach	NOUN
easat-6028	168	15	's	's	PART
easat-6028	168	16	alpha	alpha	NOUN
easat-6028	168	17	of	of	ADP
easat-6028	168	18	0.615	0.615	NUM
easat-6028	168	19	,	,	PUNCT
easat-6028	168	20	which	which	PRON
easat-6028	168	21	meets	meet	VERB
easat-6028	168	22	the	the	DET
easat-6028	168	23	minimum	minimum	ADJ
easat-6028	168	24	threshold	threshold	NOUN
easat-6028	168	25	of	of	ADP
easat-6028	168	26	0.6	0.6	NUM
easat-6028	168	27	.	.	PUNCT
easat-6028	169	1	however	however	ADV
easat-6028	169	2	,	,	PUNCT
easat-6028	169	3	one	one	NUM
easat-6028	169	4	observed	observed	ADJ
easat-6028	169	5	item	item	NOUN
easat-6028	169	6	within	within	ADP
easat-6028	169	7	this	this	DET
easat-6028	169	8	variable	variable	NOUN
easat-6028	169	9	(	(	PUNCT
easat-6028	169	10	itc1	itc1	PROPN
easat-6028	169	11	)	)	PUNCT
easat-6028	169	12	has	have	VERB
easat-6028	169	13	a	a	DET
easat-6028	169	14	corrected	correct	VERB
easat-6028	169	15	item	item	NOUN
easat-6028	169	16	-	-	PUNCT
easat-6028	169	17	total	total	NOUN
easat-6028	169	18	correlation	correlation	NOUN
easat-6028	169	19	of	of	ADP
easat-6028	169	20	0.053	0.053	NUM
easat-6028	169	21	,	,	PUNCT
easat-6028	169	22	which	which	PRON
easat-6028	169	23	is	be	AUX
easat-6028	169	24	below	below	ADP
easat-6028	169	25	the	the	DET
easat-6028	169	26	acceptable	acceptable	ADJ
easat-6028	169	27	threshold	threshold	NOUN
easat-6028	169	28	of	of	ADP
easat-6028	169	29	0.3	0.3	NUM
easat-6028	169	30	.	.	PUNCT
easat-6028	170	1	removing	remove	VERB
easat-6028	170	2	this	this	DET
easat-6028	170	3	item	item	NOUN
easat-6028	170	4	raises	raise	VERB
easat-6028	170	5	the	the	DET
easat-6028	170	6	cronbach	cronbach	NOUN
easat-6028	170	7	's	's	PART
easat-6028	170	8	alpha	alpha	NOUN
easat-6028	170	9	for	for	ADP
easat-6028	170	10	the	the	DET
easat-6028	170	11	itc	itc	PROPN
easat-6028	170	12	factor	factor	NOUN
easat-6028	170	13	to	to	ADP
easat-6028	170	14	0.792	0.792	NUM
easat-6028	170	15	,	,	PUNCT
easat-6028	170	16	improving	improve	VERB
easat-6028	170	17	internal	internal	ADJ
easat-6028	170	18	consistency	consistency	NOUN
easat-6028	170	19	.	.	PUNCT
easat-6028	171	1	therefore	therefore	ADV
easat-6028	171	2	,	,	PUNCT
easat-6028	171	3	itc1	itc1	PROPN
easat-6028	171	4	was	be	AUX
easat-6028	171	5	excluded	exclude	VERB
easat-6028	171	6	from	from	ADP
easat-6028	171	7	the	the	DET
easat-6028	171	8	itc	itc	PROPN
easat-6028	171	9	factor	factor	NOUN
easat-6028	171	10	component	component	NOUN
easat-6028	171	11	.	.	PUNCT
easat-6028	172	1	the	the	DET
easat-6028	172	2	exploratory	exploratory	ADJ
easat-6028	172	3	factor	factor	NOUN
easat-6028	172	4	analysis	analysis	NOUN
easat-6028	172	5	(	(	PUNCT
easat-6028	172	6	efa	efa	PROPN
easat-6028	172	7	)	)	PUNCT
easat-6028	172	8	results	result	NOUN
easat-6028	172	9	,	,	PUNCT
easat-6028	172	10	after	after	ADP
easat-6028	172	11	excluding	exclude	VERB
easat-6028	172	12	itc1	itc1	PROPN
easat-6028	172	13	,	,	PUNCT
easat-6028	172	14	show	show	VERB
easat-6028	172	15	a	a	DET
easat-6028	172	16	kmo	kmo	NOUN
easat-6028	172	17	coefficient	coefficient	NOUN
easat-6028	172	18	of	of	ADP
easat-6028	172	19	0.797	0.797	NUM
easat-6028	172	20	,	,	PUNCT
easat-6028	172	21	indicating	indicate	VERB
easat-6028	172	22	that	that	SCONJ
easat-6028	172	23	the	the	DET
easat-6028	172	24	data	data	NOUN
easat-6028	172	25	is	be	AUX
easat-6028	172	26	suitable	suitable	ADJ
easat-6028	172	27	for	for	ADP
easat-6028	172	28	factor	factor	NOUN
easat-6028	172	29	analysis	analysis	NOUN
easat-6028	172	30	.	.	PUNCT
easat-6028	173	1	bartlett	bartlett	PROPN
easat-6028	173	2	's	's	PART
easat-6028	173	3	test	test	NOUN
easat-6028	173	4	yields	yield	VERB
easat-6028	173	5	a	a	DET
easat-6028	173	6	chi	chi	ADJ
easat-6028	173	7	-	-	PUNCT
easat-6028	173	8	square	square	ADJ
easat-6028	173	9	statistic	statistic	NOUN
easat-6028	173	10	of	of	ADP
easat-6028	173	11	3918.354	3918.354	NUM
easat-6028	173	12	with	with	ADP
easat-6028	173	13	a	a	DET
easat-6028	173	14	p	p	NOUN
easat-6028	173	15	-	-	PUNCT
easat-6028	173	16	value	value	NOUN
easat-6028	173	17	below	below	ADP
easat-6028	173	18	0.05	0.05	NUM
easat-6028	173	19	,	,	PUNCT
easat-6028	173	20	indicating	indicate	VERB
easat-6028	173	21	that	that	SCONJ
easat-6028	173	22	observed	observed	ADJ
easat-6028	173	23	variables	variable	NOUN
easat-6028	173	24	are	be	AUX
easat-6028	173	25	significantly	significantly	ADV
easat-6028	173	26	correlated	correlate	VERB
easat-6028	173	27	within	within	ADP
easat-6028	173	28	the	the	DET
easat-6028	173	29	population	population	NOUN
easat-6028	173	30	.	.	PUNCT
easat-6028	174	1	based	base	VERB
easat-6028	174	2	on	on	ADP
easat-6028	174	3	the	the	DET
easat-6028	174	4	eigenvalue	eigenvalue	PROPN
easat-6028	174	5	criterion	criterion	NOUN
easat-6028	174	6	,	,	PUNCT
easat-6028	174	7	factors	factor	NOUN
easat-6028	174	8	with	with	ADP
easat-6028	174	9	eigenvalues	eigenvalue	NOUN
easat-6028	174	10	≥	≥	PRON
easat-6028	174	11	1	1	NUM
easat-6028	174	12	are	be	AUX
easat-6028	174	13	retained	retain	VERB
easat-6028	174	14	,	,	PUNCT
easat-6028	174	15	resulting	result	VERB
easat-6028	174	16	in	in	ADP
easat-6028	174	17	seven	seven	NUM
easat-6028	174	18	components	component	NOUN
easat-6028	174	19	aligning	align	VERB
easat-6028	174	20	with	with	ADP
easat-6028	174	21	the	the	DET
easat-6028	174	22	proposed	propose	VERB
easat-6028	174	23	research	research	NOUN
easat-6028	174	24	model	model	NOUN
easat-6028	174	25	.	.	PUNCT
easat-6028	175	1	the	the	DET
easat-6028	175	2	total	total	ADJ
easat-6028	175	3	variance	variance	NOUN
easat-6028	175	4	explained	explain	VERB
easat-6028	175	5	is	be	AUX
easat-6028	175	6	0.7383	0.7383	NUM
easat-6028	175	7	(	(	PUNCT
easat-6028	175	8	>	>	X
easat-6028	175	9	0.5	0.5	NUM
easat-6028	175	10	)	)	PUNCT
easat-6028	175	11	,	,	PUNCT
easat-6028	175	12	and	and	CCONJ
easat-6028	175	13	factor	factor	NOUN
easat-6028	175	14	loadings	loading	NOUN
easat-6028	175	15	for	for	ADP
easat-6028	175	16	all	all	DET
easat-6028	175	17	observed	observed	ADJ
easat-6028	175	18	variables	variable	NOUN
easat-6028	175	19	exceed	exceed	VERB
easat-6028	175	20	0.5	0.5	NUM
easat-6028	175	21	,	,	PUNCT
easat-6028	175	22	indicating	indicate	VERB
easat-6028	175	23	good	good	ADJ
easat-6028	175	24	statistical	statistical	ADJ
easat-6028	175	25	significance	significance	NOUN
easat-6028	175	26	without	without	ADP
easat-6028	175	27	any	any	DET
easat-6028	175	28	issues	issue	NOUN
easat-6028	175	29	of	of	ADP
easat-6028	175	30	disturbance	disturbance	NOUN
easat-6028	175	31	,	,	PUNCT
easat-6028	175	32	separation	separation	NOUN
easat-6028	175	33	,	,	PUNCT
easat-6028	175	34	or	or	CCONJ
easat-6028	175	35	factor	factor	NOUN
easat-6028	175	36	aggregation	aggregation	NOUN
easat-6028	175	37	.	.	PUNCT
easat-6028	176	1	in	in	ADP
easat-6028	176	2	conclusion	conclusion	NOUN
easat-6028	176	3	,	,	PUNCT
easat-6028	176	4	all	all	DET
easat-6028	176	5	variables	variable	NOUN
easat-6028	176	6	in	in	ADP
easat-6028	176	7	the	the	DET
easat-6028	176	8	research	research	NOUN
easat-6028	176	9	model	model	NOUN
easat-6028	176	10	demonstrate	demonstrate	NOUN
easat-6028	176	11	reliability	reliability	NOUN
easat-6028	176	12	and	and	CCONJ
easat-6028	176	13	convergence	convergence	NOUN
easat-6028	176	14	,	,	PUNCT
easat-6028	176	15	meeting	meet	VERB
easat-6028	176	16	the	the	DET
easat-6028	176	17	criteria	criterion	NOUN
easat-6028	176	18	for	for	ADP
easat-6028	176	19	further	further	ADJ
easat-6028	176	20	analysis	analysis	NOUN
easat-6028	176	21	in	in	ADP
easat-6028	176	22	subsequent	subsequent	ADJ
easat-6028	176	23	steps	step	NOUN
easat-6028	176	24	.	.	PUNCT
easat-6028	177	1	4.3	4.3	NUM
easat-6028	177	2	.	.	PUNCT
easat-6028	177	3	structural	structural	ADJ
easat-6028	177	4	equation	equation	NOUN
easat-6028	177	5	modeling	model	VERB
easat-6028	177	6	analysis	analysis	NOUN
easat-6028	177	7	and	and	CCONJ
easat-6028	177	8	hypothesis	hypothesis	NOUN
easat-6028	177	9	testing	testing	NOUN
easat-6028	177	10	we	we	PRON
easat-6028	177	11	conducted	conduct	VERB
easat-6028	177	12	confirmatory	confirmatory	ADJ
easat-6028	177	13	factor	factor	NOUN
easat-6028	177	14	analysis	analysis	NOUN
easat-6028	177	15	(	(	PUNCT
easat-6028	177	16	cfa	cfa	NOUN
easat-6028	177	17	)	)	PUNCT
easat-6028	177	18	to	to	PART
easat-6028	177	19	assess	assess	VERB
easat-6028	177	20	the	the	DET
easat-6028	177	21	fit	fit	NOUN
easat-6028	177	22	of	of	ADP
easat-6028	177	23	the	the	DET
easat-6028	177	24	research	research	NOUN
easat-6028	177	25	model	model	NOUN
easat-6028	177	26	with	with	ADP
easat-6028	177	27	the	the	DET
easat-6028	177	28	collected	collect	VERB
easat-6028	177	29	data	datum	NOUN
easat-6028	177	30	.	.	PUNCT
easat-6028	178	1	the	the	DET
easat-6028	178	2	cfa	cfa	PROPN
easat-6028	178	3	results	result	NOUN
easat-6028	178	4	demonstrated	demonstrate	VERB
easat-6028	178	5	an	an	DET
easat-6028	178	6	acceptable	acceptable	ADJ
easat-6028	178	7	model	model	NOUN
easat-6028	178	8	fit	fit	NOUN
easat-6028	178	9	,	,	PUNCT
easat-6028	178	10	with	with	ADP
easat-6028	178	11	chi	chi	ADJ
easat-6028	178	12	-	-	PUNCT
easat-6028	178	13	square	square	ADJ
easat-6028	178	14	/	/	SYM
easat-6028	178	15	df	df	NOUN
easat-6028	178	16	=	=	SYM
easat-6028	178	17	2.086	2.086	NUM
easat-6028	178	18	(	(	PUNCT
easat-6028	178	19	<	<	X
easat-6028	178	20	3	3	NUM
easat-6028	178	21	)	)	PUNCT
easat-6028	178	22	,	,	PUNCT
easat-6028	178	23	indicating	indicate	VERB
easat-6028	178	24	a	a	DET
easat-6028	178	25	good	good	ADJ
easat-6028	178	26	fit	fit	NOUN
easat-6028	178	27	.	.	PUNCT
easat-6028	179	1	additionally	additionally	ADV
easat-6028	179	2	,	,	PUNCT
easat-6028	179	3	the	the	DET
easat-6028	179	4	fit	fit	ADJ
easat-6028	179	5	indices	index	NOUN
easat-6028	179	6	cfi	cfi	NOUN
easat-6028	179	7	=	=	NOUN
easat-6028	179	8	0.947	0.947	NUM
easat-6028	179	9	,	,	PUNCT
easat-6028	179	10	tli	tli	X
easat-6028	179	11	=	=	NUM
easat-6028	179	12	0.932	0.932	NUM
easat-6028	179	13	,	,	PUNCT
easat-6028	179	14	and	and	CCONJ
easat-6028	179	15	ifi	ifi	PROPN
easat-6028	179	16	=	=	PROPN
easat-6028	179	17	0.948	0.948	NUM
easat-6028	179	18	all	all	PRON
easat-6028	179	19	exceeded	exceed	VERB
easat-6028	179	20	the	the	DET
easat-6028	179	21	recommended	recommend	VERB
easat-6028	179	22	threshold	threshold	NOUN
easat-6028	179	23	of	of	ADP
easat-6028	179	24	0.9	0.9	NUM
easat-6028	179	25	,	,	PUNCT
easat-6028	179	26	while	while	SCONJ
easat-6028	179	27	the	the	DET
easat-6028	179	28	rmsea	rmsea	NOUN
easat-6028	179	29	was	be	AUX
easat-6028	179	30	0.074	0.074	NUM
easat-6028	179	31	,	,	PUNCT
easat-6028	179	32	comfortably	comfortably	ADV
easat-6028	179	33	below	below	ADP
easat-6028	179	34	the	the	DET
easat-6028	179	35	0.08	0.08	NUM
easat-6028	179	36	threshold	threshold	NOUN
easat-6028	179	37	.	.	PUNCT
easat-6028	180	1	the	the	DET
easat-6028	180	2	standardized	standardized	ADJ
easat-6028	180	3	regression	regression	NOUN
easat-6028	180	4	weights	weight	NOUN
easat-6028	180	5	for	for	ADP
easat-6028	180	6	each	each	DET
easat-6028	180	7	factor	factor	NOUN
easat-6028	180	8	were	be	AUX
easat-6028	180	9	above	above	ADP
easat-6028	180	10	0.5	0.5	NUM
easat-6028	180	11	,	,	PUNCT
easat-6028	180	12	suggesting	suggest	VERB
easat-6028	180	13	robust	robust	ADJ
easat-6028	180	14	relationships	relationship	NOUN
easat-6028	180	15	between	between	ADP
easat-6028	180	16	latent	latent	NOUN
easat-6028	180	17	variables	variable	NOUN
easat-6028	180	18	and	and	CCONJ
easat-6028	180	19	their	their	PRON
easat-6028	180	20	observed	observed	ADJ
easat-6028	180	21	indicators	indicator	NOUN
easat-6028	180	22	.	.	PUNCT
easat-6028	181	1	composite	composite	ADJ
easat-6028	181	2	reliability	reliability	NOUN
easat-6028	181	3	(	(	PUNCT
easat-6028	181	4	cr	cr	NOUN
easat-6028	181	5	)	)	PUNCT
easat-6028	181	6	values	value	NOUN
easat-6028	181	7	for	for	ADP
easat-6028	181	8	all	all	DET
easat-6028	181	9	factors	factor	NOUN
easat-6028	181	10	exceeded	exceed	VERB
easat-6028	181	11	0.8	0.8	NUM
easat-6028	181	12	,	,	PUNCT
easat-6028	181	13	confirming	confirm	VERB
easat-6028	181	14	high	high	ADJ
easat-6028	181	15	internal	internal	ADJ
easat-6028	181	16	consistency	consistency	NOUN
easat-6028	181	17	and	and	CCONJ
easat-6028	181	18	reliability	reliability	NOUN
easat-6028	181	19	for	for	ADP
easat-6028	181	20	each	each	DET
easat-6028	181	21	factor	factor	NOUN
easat-6028	181	22	[	[	X
easat-6028	181	23	34	34	NUM
easat-6028	181	24	]	]	PUNCT
easat-6028	181	25	.	.	PUNCT
easat-6028	182	1	for	for	ADP
easat-6028	182	2	discriminant	discriminant	ADJ
easat-6028	182	3	validity	validity	NOUN
easat-6028	182	4	,	,	PUNCT
easat-6028	182	5	we	we	PRON
easat-6028	182	6	evaluated	evaluate	VERB
easat-6028	182	7	the	the	DET
easat-6028	182	8	square	square	ADJ
easat-6028	182	9	root	root	NOUN
easat-6028	182	10	of	of	ADP
easat-6028	182	11	the	the	DET
easat-6028	182	12	average	average	ADJ
easat-6028	182	13	variance	variance	NOUN
easat-6028	182	14	extracted	extract	VERB
easat-6028	182	15	(	(	PUNCT
easat-6028	182	16	ave	ave	PROPN
easat-6028	182	17	)	)	PUNCT
easat-6028	182	18	for	for	ADP
easat-6028	182	19	each	each	DET
easat-6028	182	20	factor	factor	NOUN
easat-6028	182	21	.	.	PUNCT
easat-6028	183	1	results	result	NOUN
easat-6028	183	2	indicated	indicate	VERB
easat-6028	183	3	that	that	SCONJ
easat-6028	183	4	the	the	DET
easat-6028	183	5	ave	ave	NOUN
easat-6028	183	6	values	value	NOUN
easat-6028	183	7	were	be	AUX
easat-6028	183	8	greater	great	ADJ
easat-6028	183	9	than	than	ADP
easat-6028	183	10	0.5	0.5	NUM
easat-6028	183	11	,	,	PUNCT
easat-6028	183	12	reflecting	reflect	VERB
easat-6028	183	13	strong	strong	ADJ
easat-6028	183	14	convergent	convergent	ADJ
easat-6028	183	15	validity	validity	NOUN
easat-6028	183	16	and	and	CCONJ
easat-6028	183	17	confirming	confirm	VERB
easat-6028	183	18	that	that	SCONJ
easat-6028	183	19	the	the	DET
easat-6028	183	20	latent	latent	NOUN
easat-6028	183	21	variables	variable	NOUN
easat-6028	183	22	are	be	AUX
easat-6028	183	23	well	well	ADV
easat-6028	183	24	-	-	PUNCT
easat-6028	183	25	represented	represent	VERB
easat-6028	183	26	by	by	ADP
easat-6028	183	27	their	their	PRON
easat-6028	183	28	observed	observed	ADJ
easat-6028	183	29	indicators	indicator	NOUN
easat-6028	183	30	[	[	X
easat-6028	183	31	35	35	NUM
easat-6028	183	32	]	]	PUNCT
easat-6028	183	33	.	.	PUNCT
easat-6028	184	1	these	these	DET
easat-6028	184	2	cfa	cfa	PROPN
easat-6028	184	3	results	result	VERB
easat-6028	184	4	validate	validate	VERB
easat-6028	184	5	the	the	DET
easat-6028	184	6	credibility	credibility	NOUN
easat-6028	184	7	and	and	CCONJ
easat-6028	184	8	reliability	reliability	NOUN
easat-6028	184	9	of	of	ADP
easat-6028	184	10	the	the	DET
easat-6028	184	11	factors	factor	NOUN
easat-6028	184	12	within	within	ADP
easat-6028	184	13	the	the	DET
easat-6028	184	14	research	research	NOUN
easat-6028	184	15	model	model	NOUN
easat-6028	184	16	,	,	PUNCT
easat-6028	184	17	supporting	support	VERB
easat-6028	184	18	their	their	PRON
easat-6028	184	19	appropriateness	appropriateness	NOUN
easat-6028	184	20	for	for	ADP
easat-6028	184	21	subsequent	subsequent	ADJ
easat-6028	184	22	structural	structural	ADJ
easat-6028	184	23	analyses	analysis	NOUN
easat-6028	184	24	.	.	PUNCT
easat-6028	185	1	559	559	NUM
easat-6028	185	2	edelweiss	edelweiss	PROPN
easat-6028	185	3	applied	apply	VERB
easat-6028	185	4	science	science	NOUN
easat-6028	185	5	and	and	CCONJ
easat-6028	185	6	technology	technology	NOUN
easat-6028	185	7	issn	issn	PROPN
easat-6028	185	8	:	:	PUNCT
easat-6028	185	9	2576	2576	NUM
easat-6028	185	10	-	-	SYM
easat-6028	185	11	8484	8484	NUM
easat-6028	185	12	vol	vol	NOUN
easat-6028	185	13	.	.	PROPN
easat-6028	186	1	9	9	NUM
easat-6028	186	2	,	,	PUNCT
easat-6028	186	3	no	no	INTJ
easat-6028	186	4	.	.	NOUN
easat-6028	187	1	4	4	NUM
easat-6028	187	2	:	:	PUNCT
easat-6028	187	3	551	551	NUM
easat-6028	187	4	-	-	SYM
easat-6028	187	5	563	563	NUM
easat-6028	187	6	,	,	PUNCT
easat-6028	187	7	2025	2025	NUM
easat-6028	187	8	doi	doi	NOUN
easat-6028	187	9	:	:	PUNCT
easat-6028	187	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	187	11	©	©	PROPN
easat-6028	187	12	2025	2025	NUM
easat-6028	187	13	by	by	ADP
easat-6028	187	14	the	the	DET
easat-6028	187	15	authors	author	NOUN
easat-6028	187	16	;	;	PUNCT
easat-6028	187	17	licensee	licensee	PROPN
easat-6028	187	18	learning	learning	NOUN
easat-6028	187	19	gate	gate	VERB
easat-6028	187	20	the	the	DET
easat-6028	187	21	estimated	estimate	VERB
easat-6028	187	22	results	result	NOUN
easat-6028	187	23	of	of	ADP
easat-6028	187	24	relationships	relationship	NOUN
easat-6028	187	25	among	among	ADP
easat-6028	187	26	factors	factor	NOUN
easat-6028	187	27	are	be	AUX
easat-6028	187	28	shown	show	VERB
easat-6028	187	29	in	in	ADP
easat-6028	187	30	figure	figure	NOUN
easat-6028	187	31	3	3	NUM
easat-6028	187	32	.	.	PUNCT
easat-6028	187	33	figure	figure	NOUN
easat-6028	187	34	3	3	NUM
easat-6028	187	35	.	.	PUNCT
easat-6028	187	36	standardized	standardize	VERB
easat-6028	187	37	structural	structural	ADJ
easat-6028	187	38	equation	equation	NOUN
easat-6028	187	39	modeling	model	VERB
easat-6028	187	40	analysis	analysis	NOUN
easat-6028	187	41	.	.	PUNCT
easat-6028	188	1	next	next	ADV
easat-6028	188	2	,	,	PUNCT
easat-6028	188	3	we	we	PRON
easat-6028	188	4	analyze	analyze	VERB
easat-6028	188	5	the	the	DET
easat-6028	188	6	impact	impact	NOUN
easat-6028	188	7	of	of	ADP
easat-6028	188	8	the	the	DET
easat-6028	188	9	independent	independent	ADJ
easat-6028	188	10	variables	variable	NOUN
easat-6028	188	11	on	on	ADP
easat-6028	188	12	the	the	DET
easat-6028	188	13	dependent	dependent	ADJ
easat-6028	188	14	ones	one	NOUN
easat-6028	188	15	:	:	PUNCT
easat-6028	188	16	the	the	DET
easat-6028	188	17	analysis	analysis	NOUN
easat-6028	188	18	of	of	ADP
easat-6028	188	19	factors	factor	NOUN
easat-6028	188	20	influencing	influence	VERB
easat-6028	188	21	the	the	DET
easat-6028	188	22	application	application	NOUN
easat-6028	188	23	of	of	ADP
easat-6028	188	24	management	management	NOUN
easat-6028	188	25	accounting	account	VERB
easat-6028	188	26	for	for	ADP
easat-6028	188	27	decision	decision	NOUN
easat-6028	188	28	-	-	PUNCT
easat-6028	188	29	making	making	NOUN
easat-6028	188	30	(	(	PUNCT
easat-6028	188	31	mamd	mamd	ADJ
easat-6028	188	32	)	)	PUNCT
easat-6028	188	33	in	in	ADP
easat-6028	188	34	vietnamese	vietnamese	ADJ
easat-6028	188	35	mechanical	mechanical	ADJ
easat-6028	188	36	manufacturing	manufacturing	NOUN
easat-6028	188	37	enterprises	enterprise	NOUN
easat-6028	188	38	(	(	PUNCT
easat-6028	188	39	vmmes	vmme	NOUN
easat-6028	188	40	)	)	PUNCT
easat-6028	188	41	revealed	reveal	VERB
easat-6028	188	42	that	that	SCONJ
easat-6028	188	43	manufacturing	manufacturing	NOUN
easat-6028	188	44	technologies	technology	NOUN
easat-6028	188	45	(	(	PUNCT
easat-6028	188	46	ppc	ppc	NOUN
easat-6028	188	47	)	)	PUNCT
easat-6028	188	48	is	be	AUX
easat-6028	188	49	the	the	DET
easat-6028	188	50	most	most	ADV
easat-6028	188	51	impactful	impactful	ADJ
easat-6028	188	52	factor	factor	NOUN
easat-6028	188	53	,	,	PUNCT
easat-6028	188	54	with	with	ADP
easat-6028	188	55	a	a	DET
easat-6028	188	56	beta	beta	ADJ
easat-6028	188	57	coefficient	coefficient	NOUN
easat-6028	188	58	of	of	ADP
easat-6028	188	59	0.527	0.527	NUM
easat-6028	188	60	.	.	PUNCT
easat-6028	189	1	this	this	DET
easat-6028	189	2	finding	finding	NOUN
easat-6028	189	3	aligns	align	VERB
easat-6028	189	4	well	well	ADV
easat-6028	189	5	with	with	ADP
easat-6028	189	6	the	the	DET
easat-6028	189	7	distinct	distinct	ADJ
easat-6028	189	8	characteristics	characteristic	NOUN
easat-6028	189	9	of	of	ADP
easat-6028	189	10	the	the	DET
easat-6028	189	11	mechanical	mechanical	ADJ
easat-6028	189	12	manufacturing	manufacturing	NOUN
easat-6028	189	13	sector	sector	NOUN
easat-6028	189	14	,	,	PUNCT
easat-6028	189	15	where	where	SCONJ
easat-6028	189	16	high	high	ADJ
easat-6028	189	17	levels	level	NOUN
easat-6028	189	18	of	of	ADP
easat-6028	189	19	technological	technological	ADJ
easat-6028	189	20	precision	precision	NOUN
easat-6028	189	21	are	be	AUX
easat-6028	189	22	crucial	crucial	ADJ
easat-6028	189	23	.	.	PUNCT
easat-6028	190	1	in	in	ADP
easat-6028	190	2	this	this	DET
easat-6028	190	3	industry	industry	NOUN
easat-6028	190	4	,	,	PUNCT
easat-6028	190	5	product	product	NOUN
easat-6028	190	6	quality	quality	NOUN
easat-6028	190	7	is	be	AUX
easat-6028	190	8	influenced	influence	VERB
easat-6028	190	9	by	by	ADP
easat-6028	190	10	various	various	ADJ
easat-6028	190	11	factors	factor	NOUN
easat-6028	190	12	,	,	PUNCT
easat-6028	190	13	including	include	VERB
easat-6028	190	14	production	production	NOUN
easat-6028	190	15	conditions	condition	NOUN
easat-6028	190	16	and	and	CCONJ
easat-6028	190	17	input	input	NOUN
easat-6028	190	18	quality	quality	NOUN
easat-6028	190	19	,	,	PUNCT
easat-6028	190	20	necessitating	necessitate	VERB
easat-6028	190	21	effective	effective	ADJ
easat-6028	190	22	data	datum	NOUN
easat-6028	190	23	collection	collection	NOUN
easat-6028	190	24	,	,	PUNCT
easat-6028	190	25	processing	processing	NOUN
easat-6028	190	26	,	,	PUNCT
easat-6028	190	27	and	and	CCONJ
easat-6028	190	28	analysis	analysis	NOUN
easat-6028	190	29	for	for	ADP
easat-6028	190	30	technological	technological	ADJ
easat-6028	190	31	control	control	NOUN
easat-6028	190	32	.	.	PUNCT
easat-6028	191	1	this	this	DET
easat-6028	191	2	level	level	NOUN
easat-6028	191	3	of	of	ADP
easat-6028	191	4	management	management	NOUN
easat-6028	191	5	enables	enable	VERB
easat-6028	191	6	firms	firm	NOUN
easat-6028	191	7	to	to	PART
easat-6028	191	8	make	make	VERB
easat-6028	191	9	informed	informed	ADJ
easat-6028	191	10	decisions	decision	NOUN
easat-6028	191	11	for	for	ADP
easat-6028	191	12	optimal	optimal	ADJ
easat-6028	191	13	outcomes	outcome	NOUN
easat-6028	191	14	.	.	PUNCT
easat-6028	192	1	market	market	NOUN
easat-6028	192	2	competition	competition	NOUN
easat-6028	192	3	(	(	PUNCT
easat-6028	192	4	com	com	NOUN
easat-6028	192	5	)	)	PUNCT
easat-6028	192	6	emerges	emerge	VERB
easat-6028	192	7	as	as	ADP
easat-6028	192	8	the	the	DET
easat-6028	192	9	second	second	ADJ
easat-6028	192	10	most	most	ADV
easat-6028	192	11	significant	significant	ADJ
easat-6028	192	12	factor	factor	NOUN
easat-6028	192	13	driving	drive	VERB
easat-6028	192	14	the	the	DET
easat-6028	192	15	adoption	adoption	NOUN
easat-6028	192	16	of	of	ADP
easat-6028	192	17	mamd	mamd	NOUN
easat-6028	192	18	in	in	ADP
easat-6028	192	19	vmmes	vmme	NOUN
easat-6028	192	20	.	.	PUNCT
easat-6028	193	1	this	this	DET
easat-6028	193	2	finding	finding	NOUN
easat-6028	193	3	is	be	AUX
easat-6028	193	4	consistent	consistent	ADJ
easat-6028	193	5	with	with	ADP
easat-6028	193	6	prior	prior	ADJ
easat-6028	193	7	studies	study	NOUN
easat-6028	193	8	on	on	ADP
easat-6028	193	9	vietnamese	vietnamese	ADJ
easat-6028	193	10	enterprises	enterprise	NOUN
easat-6028	193	11	[	[	X
easat-6028	193	12	17	17	NUM
easat-6028	193	13	,	,	PUNCT
easat-6028	193	14	23	23	NUM
easat-6028	193	15	,	,	PUNCT
easat-6028	193	16	32	32	NUM
easat-6028	193	17	]	]	PUNCT
easat-6028	193	18	.	.	PUNCT
easat-6028	194	1	holding	hold	VERB
easat-6028	194	2	other	other	ADJ
easat-6028	194	3	variables	variable	NOUN
easat-6028	194	4	constant	constant	ADJ
easat-6028	194	5	,	,	PUNCT
easat-6028	194	6	a	a	DET
easat-6028	194	7	1	1	NUM
easat-6028	194	8	-	-	PUNCT
easat-6028	194	9	unit	unit	NOUN
easat-6028	194	10	increase	increase	NOUN
easat-6028	194	11	in	in	ADP
easat-6028	194	12	market	market	NOUN
easat-6028	194	13	competition	competition	NOUN
easat-6028	194	14	promotes	promote	VERB
easat-6028	194	15	a	a	DET
easat-6028	194	16	0.501	0.501	NUM
easat-6028	194	17	-	-	PUNCT
easat-6028	194	18	unit	unit	NOUN
easat-6028	194	19	increase	increase	NOUN
easat-6028	194	20	in	in	ADP
easat-6028	194	21	mamd	mamd	ADJ
easat-6028	194	22	application	application	NOUN
easat-6028	194	23	among	among	ADP
easat-6028	194	24	vmmes	vmme	NOUN
easat-6028	194	25	.	.	PUNCT
easat-6028	195	1	this	this	DET
easat-6028	195	2	result	result	NOUN
easat-6028	195	3	can	can	AUX
easat-6028	195	4	be	be	AUX
easat-6028	195	5	attributed	attribute	VERB
easat-6028	195	6	to	to	ADP
easat-6028	195	7	the	the	DET
easat-6028	195	8	heightened	heighten	VERB
easat-6028	195	9	competition	competition	NOUN
easat-6028	195	10	that	that	PRON
easat-6028	195	11	vietnamese	vietnamese	ADJ
easat-6028	195	12	firms	firm	NOUN
easat-6028	195	13	face	face	VERB
easat-6028	195	14	,	,	PUNCT
easat-6028	195	15	especially	especially	ADV
easat-6028	195	16	against	against	ADP
easat-6028	195	17	joint	joint	ADJ
easat-6028	195	18	ventures	venture	NOUN
easat-6028	195	19	and	and	CCONJ
easat-6028	195	20	foreign	foreign	ADJ
easat-6028	195	21	-	-	PUNCT
easat-6028	195	22	invested	invest	VERB
easat-6028	195	23	companies	company	NOUN
easat-6028	195	24	from	from	ADP
easat-6028	195	25	japan	japan	PROPN
easat-6028	195	26	,	,	PUNCT
easat-6028	195	27	korea	korea	PROPN
easat-6028	195	28	,	,	PUNCT
easat-6028	195	29	and	and	CCONJ
easat-6028	195	30	other	other	ADJ
easat-6028	195	31	countries	country	NOUN
easat-6028	195	32	.	.	PUNCT
easat-6028	196	1	vmmes	vmme	NOUN
easat-6028	196	2	compete	compete	VERB
easat-6028	196	3	on	on	ADP
easat-6028	196	4	various	various	ADJ
easat-6028	196	5	fronts	front	NOUN
easat-6028	196	6	,	,	PUNCT
easat-6028	196	7	including	include	VERB
easat-6028	196	8	input	input	NOUN
easat-6028	196	9	materials	material	NOUN
easat-6028	196	10	,	,	PUNCT
easat-6028	196	11	pricing	pricing	NOUN
easat-6028	196	12	,	,	PUNCT
easat-6028	196	13	market	market	NOUN
easat-6028	196	14	share	share	NOUN
easat-6028	196	15	,	,	PUNCT
easat-6028	196	16	labor	labor	NOUN
easat-6028	196	17	skills	skill	NOUN
easat-6028	196	18	,	,	PUNCT
easat-6028	196	19	production	production	NOUN
easat-6028	196	20	technology	technology	NOUN
easat-6028	196	21	,	,	PUNCT
easat-6028	196	22	distribution	distribution	NOUN
easat-6028	196	23	networks	network	NOUN
easat-6028	196	24	,	,	PUNCT
easat-6028	196	25	and	and	CCONJ
easat-6028	196	26	product	product	NOUN
easat-6028	196	27	diversification	diversification	NOUN
easat-6028	196	28	.	.	PUNCT
easat-6028	197	1	additionally	additionally	ADV
easat-6028	197	2	,	,	PUNCT
easat-6028	197	3	the	the	DET
easat-6028	197	4	rapid	rapid	ADJ
easat-6028	197	5	evolution	evolution	NOUN
easat-6028	197	6	of	of	ADP
easat-6028	197	7	consumer	consumer	NOUN
easat-6028	197	8	preferences	preference	NOUN
easat-6028	197	9	,	,	PUNCT
easat-6028	197	10	shortening	shortening	NOUN
easat-6028	197	11	product	product	NOUN
easat-6028	197	12	life	life	NOUN
easat-6028	197	13	cycles	cycle	NOUN
easat-6028	197	14	,	,	PUNCT
easat-6028	197	15	and	and	CCONJ
easat-6028	197	16	advancements	advancement	NOUN
easat-6028	197	17	in	in	ADP
easat-6028	197	18	production	production	NOUN
easat-6028	197	19	technology	technology	NOUN
easat-6028	197	20	have	have	AUX
easat-6028	197	21	pushed	push	VERB
easat-6028	197	22	firms	firm	NOUN
easat-6028	197	23	to	to	PART
easat-6028	197	24	enhance	enhance	VERB
easat-6028	197	25	management	management	NOUN
easat-6028	197	26	accounting	accounting	NOUN
easat-6028	197	27	practices	practice	NOUN
easat-6028	197	28	to	to	PART
easat-6028	197	29	navigate	navigate	VERB
easat-6028	197	30	these	these	DET
easat-6028	197	31	complex	complex	ADJ
easat-6028	197	32	,	,	PUNCT
easat-6028	197	33	competitive	competitive	ADJ
easat-6028	197	34	landscapes	landscape	NOUN
easat-6028	197	35	.	.	PUNCT
easat-6028	198	1	accountants	accountant	NOUN
easat-6028	198	2	’	'	PUNCT
easat-6028	198	3	competence	competence	NOUN
easat-6028	198	4	(	(	PUNCT
easat-6028	198	5	act	act	PROPN
easat-6028	198	6	)	)	PUNCT
easat-6028	198	7	also	also	ADV
easat-6028	198	8	significantly	significantly	ADV
easat-6028	198	9	affects	affect	VERB
easat-6028	198	10	mamd	mamd	ADJ
easat-6028	198	11	in	in	ADP
easat-6028	198	12	vmmes	vmme	NOUN
easat-6028	198	13	,	,	PUNCT
easat-6028	198	14	with	with	ADP
easat-6028	198	15	a	a	DET
easat-6028	198	16	beta	beta	ADJ
easat-6028	198	17	coefficient	coefficient	NOUN
easat-6028	198	18	of	of	ADP
easat-6028	198	19	0.217	0.217	NUM
easat-6028	198	20	.	.	PUNCT
easat-6028	199	1	with	with	SCONJ
easat-6028	199	2	all	all	DET
easat-6028	199	3	other	other	ADJ
easat-6028	199	4	factors	factor	NOUN
easat-6028	199	5	constant	constant	ADJ
easat-6028	199	6	,	,	PUNCT
easat-6028	199	7	a	a	DET
easat-6028	199	8	1	1	NUM
easat-6028	199	9	-	-	PUNCT
easat-6028	199	10	unit	unit	NOUN
easat-6028	199	11	improvement	improvement	NOUN
easat-6028	199	12	in	in	ADP
easat-6028	199	13	accountants	accountant	NOUN
easat-6028	199	14	’	'	PUNCT
easat-6028	199	15	competence	competence	NOUN
easat-6028	199	16	results	result	NOUN
easat-6028	199	17	in	in	ADP
easat-6028	199	18	a	a	DET
easat-6028	199	19	0.217	0.217	NUM
easat-6028	199	20	-	-	PUNCT
easat-6028	199	21	unit	unit	NOUN
easat-6028	199	22	increase	increase	NOUN
easat-6028	199	23	in	in	ADP
easat-6028	199	24	mamd	mamd	ADJ
easat-6028	199	25	application	application	NOUN
easat-6028	199	26	.	.	PUNCT
easat-6028	200	1	this	this	DET
easat-6028	200	2	finding	finding	NOUN
easat-6028	200	3	underscores	underscore	VERB
easat-6028	200	4	the	the	DET
easat-6028	200	5	role	role	NOUN
easat-6028	200	6	of	of	ADP
easat-6028	200	7	skilled	skilled	ADJ
easat-6028	200	8	accountants	accountant	NOUN
easat-6028	200	9	in	in	ADP
easat-6028	200	10	effectively	effectively	ADV
easat-6028	200	11	gathering	gather	VERB
easat-6028	200	12	,	,	PUNCT
easat-6028	200	13	analyzing	analyze	VERB
easat-6028	200	14	,	,	PUNCT
easat-6028	200	15	and	and	CCONJ
easat-6028	200	16	communicating	communicate	VERB
easat-6028	200	17	management	management	NOUN
easat-6028	200	18	information	information	NOUN
easat-6028	200	19	that	that	PRON
easat-6028	200	20	is	be	AUX
easat-6028	200	21	vital	vital	ADJ
easat-6028	200	22	for	for	ADP
easat-6028	200	23	decision	decision	NOUN
easat-6028	200	24	-	-	PUNCT
easat-6028	200	25	making	make	VERB
easat-6028	200	26	processes	process	NOUN
easat-6028	200	27	.	.	PUNCT
easat-6028	201	1	560	560	NUM
easat-6028	201	2	edelweiss	edelweiss	PROPN
easat-6028	201	3	applied	apply	VERB
easat-6028	201	4	science	science	NOUN
easat-6028	201	5	and	and	CCONJ
easat-6028	201	6	technology	technology	NOUN
easat-6028	201	7	issn	issn	PROPN
easat-6028	201	8	:	:	PUNCT
easat-6028	201	9	2576	2576	NUM
easat-6028	201	10	-	-	SYM
easat-6028	201	11	8484	8484	NUM
easat-6028	201	12	vol	vol	NOUN
easat-6028	201	13	.	.	PROPN
easat-6028	202	1	9	9	NUM
easat-6028	202	2	,	,	PUNCT
easat-6028	202	3	no	no	INTJ
easat-6028	202	4	.	.	NOUN
easat-6028	203	1	4	4	NUM
easat-6028	203	2	:	:	PUNCT
easat-6028	203	3	551	551	NUM
easat-6028	203	4	-	-	SYM
easat-6028	203	5	563	563	NUM
easat-6028	203	6	,	,	PUNCT
easat-6028	203	7	2025	2025	NUM
easat-6028	203	8	doi	doi	NOUN
easat-6028	203	9	:	:	PUNCT
easat-6028	203	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	203	11	©	©	PROPN
easat-6028	203	12	2025	2025	NUM
easat-6028	203	13	by	by	ADP
easat-6028	203	14	the	the	DET
easat-6028	203	15	authors	author	NOUN
easat-6028	203	16	;	;	PUNCT
easat-6028	203	17	licensee	licensee	PROPN
easat-6028	203	18	learning	learning	NOUN
easat-6028	203	19	gate	gate	NOUN
easat-6028	203	20	interestingly	interestingly	ADV
easat-6028	203	21	,	,	PUNCT
easat-6028	203	22	the	the	DET
easat-6028	203	23	factors	factor	NOUN
easat-6028	203	24	managers	manager	NOUN
easat-6028	203	25	’	'	PUNCT
easat-6028	203	26	participation	participation	NOUN
easat-6028	203	27	(	(	PUNCT
easat-6028	203	28	man	man	NOUN
easat-6028	203	29	)	)	PUNCT
easat-6028	203	30	and	and	CCONJ
easat-6028	203	31	application	application	NOUN
easat-6028	203	32	of	of	ADP
easat-6028	203	33	information	information	NOUN
easat-6028	203	34	technology	technology	NOUN
easat-6028	203	35	(	(	PUNCT
easat-6028	203	36	itc	itc	PROPN
easat-6028	203	37	)	)	PUNCT
easat-6028	203	38	did	do	AUX
easat-6028	203	39	not	not	PART
easat-6028	203	40	show	show	VERB
easat-6028	203	41	significant	significant	ADJ
easat-6028	203	42	effects	effect	NOUN
easat-6028	203	43	on	on	ADP
easat-6028	203	44	mamd	mamd	ADJ
easat-6028	203	45	,	,	PUNCT
easat-6028	203	46	with	with	ADP
easat-6028	203	47	p	p	NOUN
easat-6028	203	48	-	-	PUNCT
easat-6028	203	49	values	value	NOUN
easat-6028	203	50	exceeding	exceed	VERB
easat-6028	203	51	0.05	0.05	NUM
easat-6028	203	52	,	,	PUNCT
easat-6028	203	53	which	which	PRON
easat-6028	203	54	fails	fail	VERB
easat-6028	203	55	to	to	PART
easat-6028	203	56	support	support	VERB
easat-6028	203	57	hypotheses	hypothesis	NOUN
easat-6028	203	58	2	2	NUM
easat-6028	203	59	and	and	CCONJ
easat-6028	203	60	5	5	NUM
easat-6028	203	61	.	.	PUNCT
easat-6028	204	1	this	this	DET
easat-6028	204	2	outcome	outcome	NOUN
easat-6028	204	3	diverges	diverge	VERB
easat-6028	204	4	from	from	ADP
easat-6028	204	5	previous	previous	ADJ
easat-6028	204	6	findings	finding	NOUN
easat-6028	204	7	in	in	ADP
easat-6028	204	8	other	other	ADJ
easat-6028	204	9	industries	industry	NOUN
easat-6028	204	10	and	and	CCONJ
easat-6028	204	11	can	can	AUX
easat-6028	204	12	be	be	AUX
easat-6028	204	13	attributed	attribute	VERB
easat-6028	204	14	to	to	ADP
easat-6028	204	15	specific	specific	ADJ
easat-6028	204	16	characteristics	characteristic	NOUN
easat-6028	204	17	of	of	ADP
easat-6028	204	18	vmmes	vmme	NOUN
easat-6028	204	19	.	.	PUNCT
easat-6028	205	1	managers	manager	NOUN
easat-6028	205	2	in	in	ADP
easat-6028	205	3	these	these	DET
easat-6028	205	4	enterprises	enterprise	NOUN
easat-6028	205	5	often	often	ADV
easat-6028	205	6	advance	advance	VERB
easat-6028	205	7	from	from	ADP
easat-6028	205	8	technical	technical	ADJ
easat-6028	205	9	positions	position	NOUN
easat-6028	205	10	and	and	CCONJ
easat-6028	205	11	typically	typically	ADV
easat-6028	205	12	lack	lack	VERB
easat-6028	205	13	formal	formal	ADJ
easat-6028	205	14	management	management	NOUN
easat-6028	205	15	training	training	NOUN
easat-6028	205	16	.	.	PUNCT
easat-6028	206	1	although	although	SCONJ
easat-6028	206	2	highly	highly	ADV
easat-6028	206	3	experienced	experienced	ADJ
easat-6028	206	4	in	in	ADP
easat-6028	206	5	production	production	NOUN
easat-6028	206	6	,	,	PUNCT
easat-6028	206	7	they	they	PRON
easat-6028	206	8	may	may	AUX
easat-6028	206	9	be	be	AUX
easat-6028	206	10	less	less	ADV
easat-6028	206	11	proficient	proficient	ADJ
easat-6028	206	12	in	in	ADP
easat-6028	206	13	resource	resource	NOUN
easat-6028	206	14	management	management	NOUN
easat-6028	206	15	,	,	PUNCT
easat-6028	206	16	which	which	PRON
easat-6028	206	17	presents	present	VERB
easat-6028	206	18	a	a	DET
easat-6028	206	19	barrier	barrier	NOUN
easat-6028	206	20	to	to	ADP
easat-6028	206	21	implementing	implement	VERB
easat-6028	206	22	advanced	advanced	ADJ
easat-6028	206	23	management	management	NOUN
easat-6028	206	24	tools	tool	NOUN
easat-6028	206	25	,	,	PUNCT
easat-6028	206	26	including	include	VERB
easat-6028	206	27	mamd	mamd	ADJ
easat-6028	206	28	.	.	PUNCT
easat-6028	207	1	regarding	regard	VERB
easat-6028	207	2	information	information	NOUN
easat-6028	207	3	technology	technology	NOUN
easat-6028	207	4	,	,	PUNCT
easat-6028	207	5	it	it	PRON
easat-6028	207	6	application	application	NOUN
easat-6028	207	7	in	in	ADP
easat-6028	207	8	vmmes	vmme	NOUN
easat-6028	207	9	is	be	AUX
easat-6028	207	10	generally	generally	ADV
easat-6028	207	11	limited	limit	VERB
easat-6028	207	12	to	to	ADP
easat-6028	207	13	financial	financial	ADJ
easat-6028	207	14	accounting	accounting	NOUN
easat-6028	207	15	functions	function	NOUN
easat-6028	207	16	and	and	CCONJ
easat-6028	207	17	does	do	AUX
easat-6028	207	18	not	not	PART
easat-6028	207	19	extensively	extensively	ADV
easat-6028	207	20	support	support	VERB
easat-6028	207	21	management	management	NOUN
easat-6028	207	22	accounting	accounting	NOUN
easat-6028	207	23	.	.	PUNCT
easat-6028	208	1	preparing	prepare	VERB
easat-6028	208	2	mamd	mamd	ADJ
easat-6028	208	3	reports	report	NOUN
easat-6028	208	4	on	on	ADP
easat-6028	208	5	standard	standard	ADJ
easat-6028	208	6	accounting	accounting	NOUN
easat-6028	208	7	software	software	NOUN
easat-6028	208	8	is	be	AUX
easat-6028	208	9	challenging	challenging	ADJ
easat-6028	208	10	,	,	PUNCT
easat-6028	208	11	and	and	CCONJ
easat-6028	208	12	specialized	specialized	ADJ
easat-6028	208	13	software	software	NOUN
easat-6028	208	14	like	like	ADP
easat-6028	208	15	erp	erp	PROPN
easat-6028	208	16	systems	system	NOUN
easat-6028	208	17	is	be	AUX
easat-6028	208	18	rarely	rarely	ADV
easat-6028	208	19	adopted	adopt	VERB
easat-6028	208	20	in	in	ADP
easat-6028	208	21	this	this	DET
easat-6028	208	22	sector	sector	NOUN
easat-6028	208	23	.	.	PUNCT
easat-6028	209	1	limited	limited	ADJ
easat-6028	209	2	access	access	NOUN
easat-6028	209	3	to	to	ADP
easat-6028	209	4	erp	erp	NOUN
easat-6028	209	5	and	and	CCONJ
easat-6028	209	6	big	big	ADJ
easat-6028	209	7	data	datum	NOUN
easat-6028	209	8	technologies	technology	NOUN
easat-6028	209	9	means	mean	VERB
easat-6028	209	10	that	that	SCONJ
easat-6028	209	11	vmmes	vmme	NOUN
easat-6028	209	12	often	often	ADV
easat-6028	209	13	rely	rely	VERB
easat-6028	209	14	on	on	ADP
easat-6028	209	15	manual	manual	ADJ
easat-6028	209	16	data	datum	NOUN
easat-6028	209	17	analysis	analysis	NOUN
easat-6028	209	18	using	use	VERB
easat-6028	209	19	microsoft	microsoft	PROPN
easat-6028	209	20	excel	excel	PROPN
easat-6028	209	21	,	,	PUNCT
easat-6028	209	22	restricting	restrict	VERB
easat-6028	209	23	the	the	DET
easat-6028	209	24	scope	scope	NOUN
easat-6028	209	25	and	and	CCONJ
easat-6028	209	26	depth	depth	NOUN
easat-6028	209	27	of	of	ADP
easat-6028	209	28	their	their	PRON
easat-6028	209	29	management	management	NOUN
easat-6028	209	30	accounting	accounting	NOUN
easat-6028	209	31	reports	report	NOUN
easat-6028	209	32	.	.	PUNCT
easat-6028	210	1	additionally	additionally	ADV
easat-6028	210	2	,	,	PUNCT
easat-6028	210	3	constant	constant	ADJ
easat-6028	210	4	changes	change	NOUN
easat-6028	210	5	in	in	ADP
easat-6028	210	6	hardware	hardware	NOUN
easat-6028	210	7	and	and	CCONJ
easat-6028	210	8	software	software	NOUN
easat-6028	210	9	further	far	ADV
easat-6028	210	10	complicate	complicate	VERB
easat-6028	210	11	it	it	PRON
easat-6028	210	12	integration	integration	NOUN
easat-6028	210	13	,	,	PUNCT
easat-6028	210	14	as	as	SCONJ
easat-6028	210	15	these	these	DET
easat-6028	210	16	enterprises	enterprise	NOUN
easat-6028	210	17	often	often	ADV
easat-6028	210	18	underprioritize	underprioritize	VERB
easat-6028	210	19	upgrading	upgrade	VERB
easat-6028	210	20	their	their	PRON
easat-6028	210	21	systems	system	NOUN
easat-6028	210	22	.	.	PUNCT
easat-6028	211	1	finally	finally	ADV
easat-6028	211	2	,	,	PUNCT
easat-6028	211	3	the	the	DET
easat-6028	211	4	study	study	NOUN
easat-6028	211	5	found	find	VERB
easat-6028	211	6	that	that	SCONJ
easat-6028	211	7	the	the	DET
easat-6028	211	8	application	application	NOUN
easat-6028	211	9	of	of	ADP
easat-6028	211	10	mamd	mamd	ADJ
easat-6028	211	11	positively	positively	ADV
easat-6028	211	12	impacts	impact	VERB
easat-6028	211	13	firm	firm	ADJ
easat-6028	211	14	performance	performance	NOUN
easat-6028	211	15	(	(	PUNCT
easat-6028	211	16	per	per	ADP
easat-6028	211	17	)	)	PUNCT
easat-6028	211	18	,	,	PUNCT
easat-6028	211	19	with	with	ADP
easat-6028	211	20	a	a	DET
easat-6028	211	21	beta	beta	ADJ
easat-6028	211	22	coefficient	coefficient	NOUN
easat-6028	211	23	of	of	ADP
easat-6028	211	24	0.444	0.444	NUM
easat-6028	211	25	and	and	CCONJ
easat-6028	211	26	a	a	DET
easat-6028	211	27	p	p	NOUN
easat-6028	211	28	-	-	PUNCT
easat-6028	211	29	value	value	NOUN
easat-6028	211	30	below	below	ADP
easat-6028	211	31	0.05	0.05	NUM
easat-6028	211	32	.	.	PUNCT
easat-6028	212	1	the	the	DET
easat-6028	212	2	positive	positive	ADJ
easat-6028	212	3	beta	beta	NOUN
easat-6028	212	4	indicates	indicate	VERB
easat-6028	212	5	that	that	SCONJ
easat-6028	212	6	as	as	SCONJ
easat-6028	212	7	mamd	mamd	ADJ
easat-6028	212	8	adoption	adoption	NOUN
easat-6028	212	9	increases	increase	NOUN
easat-6028	212	10	by	by	ADP
easat-6028	212	11	1	1	NUM
easat-6028	212	12	unit	unit	NOUN
easat-6028	212	13	,	,	PUNCT
easat-6028	212	14	firm	firm	ADJ
easat-6028	212	15	performance	performance	NOUN
easat-6028	212	16	improves	improve	VERB
easat-6028	212	17	by	by	ADP
easat-6028	212	18	0.444	0.444	NUM
easat-6028	212	19	units	unit	NOUN
easat-6028	212	20	,	,	PUNCT
easat-6028	212	21	underscoring	underscore	VERB
easat-6028	212	22	the	the	DET
easat-6028	212	23	beneficial	beneficial	ADJ
easat-6028	212	24	role	role	NOUN
easat-6028	212	25	of	of	ADP
easat-6028	212	26	management	management	NOUN
easat-6028	212	27	accounting	account	VERB
easat-6028	212	28	in	in	ADP
easat-6028	212	29	enhancing	enhance	VERB
easat-6028	212	30	operational	operational	ADJ
easat-6028	212	31	outcomes	outcome	NOUN
easat-6028	212	32	within	within	ADP
easat-6028	212	33	vmmes	vmme	NOUN
easat-6028	212	34	.	.	PUNCT
easat-6028	213	1	this	this	DET
easat-6028	213	2	relationship	relationship	NOUN
easat-6028	213	3	demonstrates	demonstrate	VERB
easat-6028	213	4	that	that	SCONJ
easat-6028	213	5	effective	effective	ADJ
easat-6028	213	6	mamd	mamd	ADJ
easat-6028	213	7	practices	practice	NOUN
easat-6028	213	8	contribute	contribute	VERB
easat-6028	213	9	significantly	significantly	ADV
easat-6028	213	10	to	to	ADP
easat-6028	213	11	achieving	achieve	VERB
easat-6028	213	12	competitive	competitive	ADJ
easat-6028	213	13	advantages	advantage	NOUN
easat-6028	213	14	and	and	CCONJ
easat-6028	213	15	improving	improve	VERB
easat-6028	213	16	the	the	DET
easat-6028	213	17	overall	overall	ADJ
easat-6028	213	18	performance	performance	NOUN
easat-6028	213	19	of	of	ADP
easat-6028	213	20	firms	firm	NOUN
easat-6028	213	21	in	in	ADP
easat-6028	213	22	the	the	DET
easat-6028	213	23	mechanical	mechanical	ADJ
easat-6028	213	24	manufacturing	manufacturing	NOUN
easat-6028	213	25	sector	sector	NOUN
easat-6028	213	26	.	.	PUNCT
easat-6028	214	1	5	5	X
easat-6028	214	2	.	.	X
easat-6028	214	3	conclusions	conclusion	NOUN
easat-6028	214	4	based	base	VERB
easat-6028	214	5	on	on	ADP
easat-6028	214	6	our	our	PRON
easat-6028	214	7	multi	multi	ADJ
easat-6028	214	8	-	-	ADJ
easat-6028	214	9	structural	structural	ADJ
easat-6028	214	10	analysis	analysis	NOUN
easat-6028	214	11	,	,	PUNCT
easat-6028	214	12	we	we	PRON
easat-6028	214	13	identified	identify	VERB
easat-6028	214	14	three	three	NUM
easat-6028	214	15	critical	critical	ADJ
easat-6028	214	16	factors	factor	NOUN
easat-6028	214	17	“	"	PUNCT
easat-6028	214	18	manufacturing	manufacturing	NOUN
easat-6028	214	19	technologies	technology	NOUN
easat-6028	214	20	,	,	PUNCT
easat-6028	214	21	”	"	PUNCT
easat-6028	214	22	“	"	PUNCT
easat-6028	214	23	market	market	NOUN
easat-6028	214	24	competition	competition	NOUN
easat-6028	214	25	,	,	PUNCT
easat-6028	214	26	”	"	PUNCT
easat-6028	214	27	and	and	CCONJ
easat-6028	214	28	“	"	PUNCT
easat-6028	214	29	accountants	accountant	NOUN
easat-6028	214	30	’	'	PUNCT
easat-6028	214	31	competence	competence	NOUN
easat-6028	214	32	”	"	PUNCT
easat-6028	214	33	as	as	ADP
easat-6028	214	34	having	have	VERB
easat-6028	214	35	a	a	DET
easat-6028	214	36	significant	significant	ADJ
easat-6028	214	37	and	and	CCONJ
easat-6028	214	38	positive	positive	ADJ
easat-6028	214	39	impact	impact	NOUN
easat-6028	214	40	on	on	ADP
easat-6028	214	41	the	the	DET
easat-6028	214	42	application	application	NOUN
easat-6028	214	43	of	of	ADP
easat-6028	214	44	management	management	NOUN
easat-6028	214	45	accounting	account	VERB
easat-6028	214	46	for	for	ADP
easat-6028	214	47	decision	decision	NOUN
easat-6028	214	48	-	-	PUNCT
easat-6028	214	49	making	making	NOUN
easat-6028	214	50	(	(	PUNCT
easat-6028	214	51	mamd	mamd	ADJ
easat-6028	214	52	)	)	PUNCT
easat-6028	214	53	in	in	ADP
easat-6028	214	54	vietnamese	vietnamese	ADJ
easat-6028	214	55	mechanical	mechanical	ADJ
easat-6028	214	56	manufacturing	manufacturing	NOUN
easat-6028	214	57	enterprises	enterprise	NOUN
easat-6028	214	58	(	(	PUNCT
easat-6028	214	59	vmmes	vmme	NOUN
easat-6028	214	60	)	)	PUNCT
easat-6028	214	61	.	.	PUNCT
easat-6028	215	1	furthermore	furthermore	ADV
easat-6028	215	2	,	,	PUNCT
easat-6028	215	3	mamd	mamd	ADJ
easat-6028	215	4	application	application	NOUN
easat-6028	215	5	within	within	ADP
easat-6028	215	6	these	these	DET
easat-6028	215	7	enterprises	enterprise	NOUN
easat-6028	215	8	is	be	AUX
easat-6028	215	9	shown	show	VERB
easat-6028	215	10	to	to	PART
easat-6028	215	11	significantly	significantly	ADV
easat-6028	215	12	enhance	enhance	VERB
easat-6028	215	13	firm	firm	ADJ
easat-6028	215	14	performance	performance	NOUN
easat-6028	215	15	from	from	ADP
easat-6028	215	16	both	both	CCONJ
easat-6028	215	17	financial	financial	ADJ
easat-6028	215	18	and	and	CCONJ
easat-6028	215	19	non	non	ADJ
easat-6028	215	20	-	-	ADJ
easat-6028	215	21	financial	financial	ADJ
easat-6028	215	22	perspectives	perspective	NOUN
easat-6028	215	23	.	.	PUNCT
easat-6028	216	1	this	this	PRON
easat-6028	216	2	suggests	suggest	VERB
easat-6028	216	3	that	that	SCONJ
easat-6028	216	4	vmmes	vmme	NOUN
easat-6028	216	5	seeking	seek	VERB
easat-6028	216	6	to	to	PART
easat-6028	216	7	leverage	leverage	VERB
easat-6028	216	8	mamd	mamd	NOUN
easat-6028	216	9	should	should	AUX
easat-6028	216	10	prioritize	prioritize	VERB
easat-6028	216	11	investment	investment	NOUN
easat-6028	216	12	in	in	ADP
easat-6028	216	13	advanced	advanced	ADJ
easat-6028	216	14	manufacturing	manufacturing	NOUN
easat-6028	216	15	technology	technology	NOUN
easat-6028	216	16	,	,	PUNCT
easat-6028	216	17	adopt	adopt	VERB
easat-6028	216	18	strategies	strategy	NOUN
easat-6028	216	19	to	to	PART
easat-6028	216	20	bolster	bolster	VERB
easat-6028	216	21	market	market	NOUN
easat-6028	216	22	competitiveness	competitiveness	NOUN
easat-6028	216	23	,	,	PUNCT
easat-6028	216	24	and	and	CCONJ
easat-6028	216	25	focus	focus	VERB
easat-6028	216	26	on	on	ADP
easat-6028	216	27	cultivating	cultivate	VERB
easat-6028	216	28	high	high	ADJ
easat-6028	216	29	competency	competency	NOUN
easat-6028	216	30	among	among	ADP
easat-6028	216	31	accountants	accountant	NOUN
easat-6028	216	32	.	.	PUNCT
easat-6028	217	1	to	to	PART
easat-6028	217	2	implement	implement	VERB
easat-6028	217	3	mamd	mamd	NOUN
easat-6028	217	4	effectively	effectively	ADV
easat-6028	217	5	,	,	PUNCT
easat-6028	217	6	vmmes	vmme	NOUN
easat-6028	217	7	need	need	VERB
easat-6028	217	8	to	to	PART
easat-6028	217	9	integrate	integrate	VERB
easat-6028	217	10	advancements	advancement	NOUN
easat-6028	217	11	from	from	ADP
easat-6028	217	12	the	the	DET
easat-6028	217	13	fourth	fourth	ADJ
easat-6028	217	14	industrial	industrial	ADJ
easat-6028	217	15	revolution	revolution	NOUN
easat-6028	217	16	into	into	ADP
easat-6028	217	17	their	their	PRON
easat-6028	217	18	manufacturing	manufacturing	NOUN
easat-6028	217	19	technology	technology	NOUN
easat-6028	217	20	.	.	PUNCT
easat-6028	218	1	by	by	ADP
easat-6028	218	2	embracing	embrace	VERB
easat-6028	218	3	scientific	scientific	ADJ
easat-6028	218	4	and	and	CCONJ
easat-6028	218	5	technological	technological	ADJ
easat-6028	218	6	innovations	innovation	NOUN
easat-6028	218	7	,	,	PUNCT
easat-6028	218	8	these	these	DET
easat-6028	218	9	enterprises	enterprise	NOUN
easat-6028	218	10	can	can	AUX
easat-6028	218	11	optimize	optimize	VERB
easat-6028	218	12	resource	resource	NOUN
easat-6028	218	13	utilization	utilization	NOUN
easat-6028	218	14	,	,	PUNCT
easat-6028	218	15	elevate	elevate	VERB
easat-6028	218	16	product	product	NOUN
easat-6028	218	17	quality	quality	NOUN
easat-6028	218	18	,	,	PUNCT
easat-6028	218	19	and	and	CCONJ
easat-6028	218	20	boost	boost	VERB
easat-6028	218	21	labor	labor	NOUN
easat-6028	218	22	productivity	productivity	NOUN
easat-6028	218	23	,	,	PUNCT
easat-6028	218	24	which	which	PRON
easat-6028	218	25	collectively	collectively	ADV
easat-6028	218	26	strengthens	strengthen	VERB
easat-6028	218	27	their	their	PRON
easat-6028	218	28	competitiveness	competitiveness	NOUN
easat-6028	218	29	and	and	CCONJ
easat-6028	218	30	firm	firm	ADJ
easat-6028	218	31	performance	performance	NOUN
easat-6028	218	32	.	.	PUNCT
easat-6028	219	1	additionally	additionally	ADV
easat-6028	219	2	,	,	PUNCT
easat-6028	219	3	enhancing	enhance	VERB
easat-6028	219	4	enterprise	enterprise	NOUN
easat-6028	219	5	competitiveness	competitiveness	NOUN
easat-6028	219	6	should	should	AUX
easat-6028	219	7	be	be	AUX
easat-6028	219	8	paired	pair	VERB
easat-6028	219	9	with	with	ADP
easat-6028	219	10	efforts	effort	NOUN
easat-6028	219	11	to	to	PART
easat-6028	219	12	improve	improve	VERB
easat-6028	219	13	the	the	DET
easat-6028	219	14	competence	competence	NOUN
easat-6028	219	15	of	of	ADP
easat-6028	219	16	accountants	accountant	NOUN
easat-6028	219	17	.	.	PUNCT
easat-6028	220	1	skilled	skilled	ADJ
easat-6028	220	2	accountants	accountant	NOUN
easat-6028	220	3	contribute	contribute	VERB
easat-6028	220	4	valuable	valuable	ADJ
easat-6028	220	5	,	,	PUNCT
easat-6028	220	6	data	data	NOUN
easat-6028	220	7	-	-	PUNCT
easat-6028	220	8	driven	drive	VERB
easat-6028	220	9	insights	insight	NOUN
easat-6028	220	10	,	,	PUNCT
easat-6028	220	11	empowering	empower	VERB
easat-6028	220	12	managers	manager	NOUN
easat-6028	220	13	to	to	PART
easat-6028	220	14	make	make	VERB
easat-6028	220	15	informed	informed	ADJ
easat-6028	220	16	decisions	decision	NOUN
easat-6028	220	17	.	.	PUNCT
easat-6028	221	1	improving	improve	VERB
easat-6028	221	2	accountants	accountant	NOUN
easat-6028	221	3	’	'	PUNCT
easat-6028	221	4	qualifications	qualification	NOUN
easat-6028	221	5	also	also	ADV
easat-6028	221	6	shifts	shift	NOUN
easat-6028	221	7	managerial	managerial	ADJ
easat-6028	221	8	perception	perception	NOUN
easat-6028	221	9	,	,	PUNCT
easat-6028	221	10	reinforcing	reinforce	VERB
easat-6028	221	11	the	the	DET
easat-6028	221	12	importance	importance	NOUN
easat-6028	221	13	of	of	ADP
easat-6028	221	14	their	their	PRON
easat-6028	221	15	role	role	NOUN
easat-6028	221	16	.	.	PUNCT
easat-6028	222	1	managers	manager	NOUN
easat-6028	222	2	are	be	AUX
easat-6028	222	3	encouraged	encourage	VERB
easat-6028	222	4	to	to	PART
easat-6028	222	5	engage	engage	VERB
easat-6028	222	6	in	in	ADP
easat-6028	222	7	ongoing	ongoing	ADJ
easat-6028	222	8	professional	professional	ADJ
easat-6028	222	9	development	development	NOUN
easat-6028	222	10	to	to	PART
easat-6028	222	11	stay	stay	VERB
easat-6028	222	12	abreast	abreast	ADV
easat-6028	222	13	of	of	ADP
easat-6028	222	14	modern	modern	ADJ
easat-6028	222	15	accounting	accounting	NOUN
easat-6028	222	16	practices	practice	NOUN
easat-6028	222	17	and	and	CCONJ
easat-6028	222	18	decision	decision	NOUN
easat-6028	222	19	-	-	PUNCT
easat-6028	222	20	support	support	NOUN
easat-6028	222	21	techniques	technique	NOUN
easat-6028	222	22	,	,	PUNCT
easat-6028	222	23	which	which	PRON
easat-6028	222	24	benefits	benefit	VERB
easat-6028	222	25	both	both	DET
easat-6028	222	26	individual	individual	ADJ
easat-6028	222	27	staff	staff	NOUN
easat-6028	222	28	and	and	CCONJ
easat-6028	222	29	the	the	DET
easat-6028	222	30	organization	organization	NOUN
easat-6028	222	31	as	as	ADP
easat-6028	222	32	a	a	DET
easat-6028	222	33	whole	whole	NOUN
easat-6028	222	34	.	.	PUNCT
easat-6028	223	1	from	from	ADP
easat-6028	223	2	a	a	DET
easat-6028	223	3	broader	broad	ADJ
easat-6028	223	4	policy	policy	NOUN
easat-6028	223	5	perspective	perspective	NOUN
easat-6028	223	6	,	,	PUNCT
easat-6028	223	7	supportive	supportive	ADJ
easat-6028	223	8	policies	policy	NOUN
easat-6028	223	9	are	be	AUX
easat-6028	223	10	essential	essential	ADJ
easat-6028	223	11	to	to	PART
easat-6028	223	12	maximize	maximize	VERB
easat-6028	223	13	the	the	DET
easat-6028	223	14	benefits	benefit	NOUN
easat-6028	223	15	of	of	ADP
easat-6028	223	16	management	management	NOUN
easat-6028	223	17	accounting	accounting	NOUN
easat-6028	223	18	and	and	CCONJ
easat-6028	223	19	to	to	PART
easat-6028	223	20	incentivize	incentivize	VERB
easat-6028	223	21	enterprises	enterprise	NOUN
easat-6028	223	22	to	to	PART
easat-6028	223	23	adopt	adopt	VERB
easat-6028	223	24	mamd	mamd	ADJ
easat-6028	223	25	.	.	PUNCT
easat-6028	224	1	in	in	ADP
easat-6028	224	2	this	this	DET
easat-6028	224	3	regard	regard	NOUN
easat-6028	224	4	,	,	PUNCT
easat-6028	224	5	professional	professional	ADJ
easat-6028	224	6	associations	association	NOUN
easat-6028	224	7	,	,	PUNCT
easat-6028	224	8	universities	university	NOUN
easat-6028	224	9	,	,	PUNCT
easat-6028	224	10	and	and	CCONJ
easat-6028	224	11	training	training	NOUN
easat-6028	224	12	centers	center	NOUN
easat-6028	224	13	play	play	VERB
easat-6028	224	14	a	a	DET
easat-6028	224	15	pivotal	pivotal	ADJ
easat-6028	224	16	role	role	NOUN
easat-6028	224	17	.	.	PUNCT
easat-6028	225	1	these	these	DET
easat-6028	225	2	institutions	institution	NOUN
easat-6028	225	3	should	should	AUX
easat-6028	225	4	actively	actively	ADV
easat-6028	225	5	promote	promote	VERB
easat-6028	225	6	,	,	PUNCT
easat-6028	225	7	disseminate	disseminate	VERB
easat-6028	225	8	,	,	PUNCT
easat-6028	225	9	and	and	CCONJ
easat-6028	225	10	guide	guide	VERB
easat-6028	225	11	best	good	ADJ
easat-6028	225	12	practices	practice	NOUN
easat-6028	225	13	in	in	ADP
easat-6028	225	14	management	management	NOUN
easat-6028	225	15	accounting	accounting	NOUN
easat-6028	225	16	to	to	PART
easat-6028	225	17	ensure	ensure	VERB
easat-6028	225	18	that	that	SCONJ
easat-6028	225	19	enterprises	enterprise	NOUN
easat-6028	225	20	are	be	AUX
easat-6028	225	21	well	well	ADV
easat-6028	225	22	-	-	PUNCT
easat-6028	225	23	equipped	equip	VERB
easat-6028	225	24	with	with	ADP
easat-6028	225	25	the	the	DET
easat-6028	225	26	tools	tool	NOUN
easat-6028	225	27	and	and	CCONJ
easat-6028	225	28	knowledge	knowledge	NOUN
easat-6028	225	29	required	require	VERB
easat-6028	225	30	for	for	ADP
easat-6028	225	31	effective	effective	ADJ
easat-6028	225	32	decision	decision	NOUN
easat-6028	225	33	-	-	PUNCT
easat-6028	225	34	making	making	NOUN
easat-6028	225	35	.	.	PUNCT
easat-6028	226	1	this	this	DET
easat-6028	226	2	ecosystem	ecosystem	NOUN
easat-6028	226	3	of	of	ADP
easat-6028	226	4	support	support	NOUN
easat-6028	226	5	will	will	AUX
easat-6028	226	6	be	be	AUX
easat-6028	226	7	crucial	crucial	ADJ
easat-6028	226	8	in	in	ADP
easat-6028	226	9	embedding	embed	VERB
easat-6028	226	10	mamd	mamd	NOUN
easat-6028	226	11	as	as	ADP
easat-6028	226	12	a	a	DET
easat-6028	226	13	competitive	competitive	ADJ
easat-6028	226	14	advantage	advantage	NOUN
easat-6028	226	15	for	for	ADP
easat-6028	226	16	vmmes	vmme	NOUN
easat-6028	226	17	.	.	PUNCT
easat-6028	227	1	however	however	ADV
easat-6028	227	2	,	,	PUNCT
easat-6028	227	3	this	this	DET
easat-6028	227	4	study	study	NOUN
easat-6028	227	5	has	have	VERB
easat-6028	227	6	some	some	DET
easat-6028	227	7	limitations	limitation	NOUN
easat-6028	227	8	.	.	PUNCT
easat-6028	228	1	first	first	ADV
easat-6028	228	2	,	,	PUNCT
easat-6028	228	3	while	while	SCONJ
easat-6028	228	4	the	the	DET
easat-6028	228	5	data	data	NOUN
easat-6028	228	6	sample	sample	NOUN
easat-6028	228	7	represents	represent	VERB
easat-6028	228	8	more	more	ADJ
easat-6028	228	9	than	than	ADP
easat-6028	228	10	50	50	NUM
easat-6028	228	11	%	%	NOUN
easat-6028	228	12	of	of	ADP
easat-6028	228	13	vami	vami	NOUN
easat-6028	228	14	enterprises	enterprise	NOUN
easat-6028	228	15	,	,	PUNCT
easat-6028	228	16	it	it	PRON
easat-6028	228	17	may	may	AUX
easat-6028	228	18	not	not	PART
easat-6028	228	19	capture	capture	VERB
easat-6028	228	20	the	the	DET
easat-6028	228	21	full	full	ADJ
easat-6028	228	22	diversity	diversity	NOUN
easat-6028	228	23	of	of	ADP
easat-6028	228	24	firms	firm	NOUN
easat-6028	228	25	within	within	ADP
easat-6028	228	26	the	the	DET
easat-6028	228	27	vietnamese	vietnamese	ADJ
easat-6028	228	28	mechanical	mechanical	ADJ
easat-6028	228	29	manufacturing	manufacturing	NOUN
easat-6028	228	30	sector	sector	NOUN
easat-6028	228	31	.	.	PUNCT
easat-6028	229	1	second	second	ADJ
easat-6028	229	2	,	,	PUNCT
easat-6028	229	3	this	this	DET
easat-6028	229	4	study	study	NOUN
easat-6028	229	5	did	do	AUX
easat-6028	229	6	not	not	PART
easat-6028	229	7	account	account	VERB
easat-6028	229	8	for	for	ADP
easat-6028	229	9	potential	potential	ADJ
easat-6028	229	10	control	control	NOUN
easat-6028	229	11	variables	variable	NOUN
easat-6028	229	12	such	such	ADJ
easat-6028	229	13	as	as	ADP
easat-6028	229	14	firm	firm	ADJ
easat-6028	229	15	age	age	NOUN
easat-6028	229	16	,	,	PUNCT
easat-6028	229	17	size	size	NOUN
easat-6028	229	18	,	,	PUNCT
easat-6028	229	19	and	and	CCONJ
easat-6028	229	20	other	other	ADJ
easat-6028	229	21	organizational	organizational	ADJ
easat-6028	229	22	characteristics	characteristic	NOUN
easat-6028	229	23	that	that	PRON
easat-6028	229	24	might	might	AUX
easat-6028	229	25	influence	influence	VERB
easat-6028	229	26	mamd	mamd	ADJ
easat-6028	229	27	application	application	NOUN
easat-6028	229	28	.	.	PUNCT
easat-6028	230	1	future	future	ADJ
easat-6028	230	2	research	research	NOUN
easat-6028	230	3	561	561	NUM
easat-6028	230	4	edelweiss	edelweiss	PROPN
easat-6028	230	5	applied	apply	VERB
easat-6028	230	6	science	science	NOUN
easat-6028	230	7	and	and	CCONJ
easat-6028	230	8	technology	technology	NOUN
easat-6028	230	9	issn	issn	PROPN
easat-6028	230	10	:	:	PUNCT
easat-6028	230	11	2576	2576	NUM
easat-6028	230	12	-	-	SYM
easat-6028	230	13	8484	8484	NUM
easat-6028	230	14	vol	vol	NOUN
easat-6028	230	15	.	.	PROPN
easat-6028	231	1	9	9	NUM
easat-6028	231	2	,	,	PUNCT
easat-6028	231	3	no	no	INTJ
easat-6028	231	4	.	.	NOUN
easat-6028	232	1	4	4	NUM
easat-6028	232	2	:	:	PUNCT
easat-6028	232	3	551	551	NUM
easat-6028	232	4	-	-	SYM
easat-6028	232	5	563	563	NUM
easat-6028	232	6	,	,	PUNCT
easat-6028	232	7	2025	2025	NUM
easat-6028	232	8	doi	doi	NOUN
easat-6028	232	9	:	:	PUNCT
easat-6028	232	10	10.55214/25768484.v9i4.6028	10.55214/25768484.v9i4.6028	NUM
easat-6028	232	11	©	©	PROPN
easat-6028	232	12	2025	2025	NUM
easat-6028	232	13	by	by	ADP
easat-6028	232	14	the	the	DET
easat-6028	232	15	authors	author	NOUN
easat-6028	232	16	;	;	PUNCT
easat-6028	232	17	licensee	licensee	PROPN
easat-6028	232	18	learning	learn	VERB
easat-6028	232	19	gate	gate	NOUN
easat-6028	232	20	could	could	AUX
easat-6028	232	21	extend	extend	VERB
easat-6028	232	22	the	the	DET
easat-6028	232	23	sample	sample	NOUN
easat-6028	232	24	size	size	NOUN
easat-6028	232	25	to	to	PART
easat-6028	232	26	encompass	encompass	VERB
easat-6028	232	27	a	a	DET
easat-6028	232	28	broader	broad	ADJ
easat-6028	232	29	range	range	NOUN
easat-6028	232	30	of	of	ADP
easat-6028	232	31	mechanical	mechanical	ADJ
easat-6028	232	32	enterprises	enterprise	NOUN
easat-6028	232	33	and	and	CCONJ
easat-6028	232	34	evaluate	evaluate	VERB
easat-6028	232	35	the	the	DET
easat-6028	232	36	impact	impact	NOUN
easat-6028	232	37	of	of	ADP
easat-6028	232	38	these	these	DET
easat-6028	232	39	additional	additional	ADJ
easat-6028	232	40	variables	variable	NOUN
easat-6028	232	41	within	within	ADP
easat-6028	232	42	the	the	DET
easat-6028	232	43	research	research	NOUN
easat-6028	232	44	model	model	NOUN
easat-6028	232	45	,	,	PUNCT
easat-6028	232	46	providing	provide	VERB
easat-6028	232	47	a	a	DET
easat-6028	232	48	more	more	ADV
easat-6028	232	49	comprehensive	comprehensive	ADJ
easat-6028	232	50	understanding	understanding	NOUN
easat-6028	232	51	of	of	ADP
easat-6028	232	52	mamd	mamd	ADJ
easat-6028	232	53	’s	’s	PART
easat-6028	232	54	role	role	NOUN
easat-6028	232	55	in	in	ADP
easat-6028	232	56	firm	firm	ADJ
easat-6028	232	57	performance	performance	NOUN
easat-6028	232	58	across	across	ADP
easat-6028	232	59	different	different	ADJ
easat-6028	232	60	organizational	organizational	ADJ
easat-6028	232	61	contexts	contexts	NOUN
easat-6028	232	62	.	.	PUNCT
easat-6028	233	1	transparency	transparency	NOUN
easat-6028	233	2	:	:	PUNCT
easat-6028	233	3	the	the	DET
easat-6028	233	4	authors	author	NOUN
easat-6028	233	5	confirm	confirm	VERB
easat-6028	233	6	that	that	SCONJ
easat-6028	233	7	the	the	DET
easat-6028	233	8	manuscript	manuscript	NOUN
easat-6028	233	9	is	be	AUX
easat-6028	233	10	an	an	DET
easat-6028	233	11	honest	honest	ADJ
easat-6028	233	12	,	,	PUNCT
easat-6028	233	13	accurate	accurate	ADJ
easat-6028	233	14	and	and	CCONJ
easat-6028	233	15	transparent	transparent	ADJ
easat-6028	233	16	account	account	NOUN
easat-6028	233	17	of	of	ADP
easat-6028	233	18	the	the	DET
easat-6028	233	19	study	study	NOUN
easat-6028	233	20	that	that	SCONJ
easat-6028	233	21	no	no	DET
easat-6028	233	22	vital	vital	ADJ
easat-6028	233	23	features	feature	NOUN
easat-6028	233	24	of	of	ADP
easat-6028	233	25	the	the	DET
easat-6028	233	26	study	study	NOUN
easat-6028	233	27	have	have	AUX
easat-6028	233	28	been	be	AUX
easat-6028	233	29	omitted	omit	VERB
easat-6028	233	30	and	and	CCONJ
easat-6028	233	31	that	that	SCONJ
easat-6028	233	32	any	any	DET
easat-6028	233	33	discrepancies	discrepancy	NOUN
easat-6028	233	34	from	from	ADP
easat-6028	233	35	the	the	DET
easat-6028	233	36	study	study	NOUN
easat-6028	233	37	as	as	SCONJ
easat-6028	233	38	planned	plan	VERB
easat-6028	233	39	have	have	AUX
easat-6028	233	40	been	be	AUX
easat-6028	233	41	explained	explain	VERB
easat-6028	233	42	.	.	PUNCT
easat-6028	234	1	this	this	DET
easat-6028	234	2	study	study	NOUN
easat-6028	234	3	followed	follow	VERB
easat-6028	234	4	all	all	DET
easat-6028	234	5	ethical	ethical	ADJ
easat-6028	234	6	practices	practice	NOUN
easat-6028	234	7	during	during	ADP
easat-6028	234	8	writing	writing	NOUN
easat-6028	234	9	.	.	PUNCT
easat-6028	235	1	acknowledgments	acknowledgment	NOUN
easat-6028	235	2	:	:	PUNCT
easat-6028	235	3	manufacturing	manufacturing	NOUN
easat-6028	235	4	enterprises	enterprise	NOUN
easat-6028	235	5	(	(	PUNCT
easat-6028	235	6	vmmes	vmme	NOUN
easat-6028	235	7	)	)	PUNCT
easat-6028	235	8	and	and	CCONJ
easat-6028	235	9	the	the	DET
easat-6028	235	10	vietnam	vietnam	PROPN
easat-6028	235	11	association	association	PROPN
easat-6028	235	12	of	of	ADP
easat-6028	235	13	mechanical	mechanical	ADJ
easat-6028	235	14	industry	industry	NOUN
easat-6028	235	15	(	(	PUNCT
easat-6028	235	16	vami	vami	NOUN
easat-6028	235	17	)	)	PUNCT
easat-6028	235	18	for	for	ADP
easat-6028	235	19	their	their	PRON
easat-6028	235	20	support	support	NOUN
easat-6028	235	21	and	and	CCONJ
easat-6028	235	22	cooperation	cooperation	NOUN
easat-6028	235	23	throughout	throughout	ADP
easat-6028	235	24	the	the	DET
easat-6028	235	25	data	data	NOUN
easat-6028	235	26	collection	collection	NOUN
easat-6028	235	27	process	process	NOUN
easat-6028	235	28	.	.	PUNCT
easat-6028	236	1	special	special	ADJ
easat-6028	236	2	thanks	thank	NOUN
easat-6028	236	3	go	go	VERB
easat-6028	236	4	to	to	ADP
easat-6028	236	5	the	the	DET
easat-6028	236	6	administrators	administrator	NOUN
easat-6028	236	7	,	,	PUNCT
easat-6028	236	8	chief	chief	ADJ
easat-6028	236	9	accountants	accountant	NOUN
easat-6028	236	10	,	,	PUNCT
easat-6028	236	11	and	and	CCONJ
easat-6028	236	12	workshop	workshop	NOUN
easat-6028	236	13	foremen	foreman	NOUN
easat-6028	236	14	of	of	ADP
easat-6028	236	15	participating	participate	VERB
easat-6028	236	16	companies	company	NOUN
easat-6028	236	17	,	,	PUNCT
easat-6028	236	18	whose	whose	DET
easat-6028	236	19	insights	insight	NOUN
easat-6028	236	20	and	and	CCONJ
easat-6028	236	21	time	time	NOUN
easat-6028	236	22	contributed	contribute	VERB
easat-6028	236	23	greatly	greatly	ADV
easat-6028	236	24	to	to	ADP
easat-6028	236	25	the	the	DET
easat-6028	236	26	richness	richness	NOUN
easat-6028	236	27	of	of	ADP
easat-6028	236	28	the	the	DET
easat-6028	236	29	data	datum	NOUN
easat-6028	236	30	collected	collect	VERB
easat-6028	236	31	.	.	PUNCT
easat-6028	237	1	we	we	PRON
easat-6028	237	2	are	be	AUX
easat-6028	237	3	also	also	ADV
easat-6028	237	4	grateful	grateful	ADJ
easat-6028	237	5	to	to	ADP
easat-6028	237	6	the	the	DET
easat-6028	237	7	anonymous	anonymous	ADJ
easat-6028	237	8	reviewers	reviewer	NOUN
easat-6028	237	9	whose	whose	DET
easat-6028	237	10	valuable	valuable	ADJ
easat-6028	237	11	feedback	feedback	NOUN
easat-6028	237	12	helped	help	VERB
easat-6028	237	13	to	to	PART
easat-6028	237	14	improve	improve	VERB
easat-6028	237	15	the	the	DET
easat-6028	237	16	quality	quality	NOUN
easat-6028	237	17	and	and	CCONJ
easat-6028	237	18	rigor	rigor	NOUN
easat-6028	237	19	of	of	ADP
easat-6028	237	20	this	this	DET
easat-6028	237	21	study	study	NOUN
easat-6028	237	22	.	.	PUNCT
easat-6028	238	1	lastly	lastly	ADV
easat-6028	238	2	,	,	PUNCT
easat-6028	238	3	we	we	PRON
easat-6028	238	4	extend	extend	VERB
easat-6028	238	5	our	our	PRON
easat-6028	238	6	appreciation	appreciation	NOUN
easat-6028	238	7	to	to	ADP
easat-6028	238	8	colleagues	colleague	NOUN
easat-6028	238	9	and	and	CCONJ
easat-6028	238	10	research	research	NOUN
easat-6028	238	11	assistants	assistant	NOUN
easat-6028	238	12	who	who	PRON
easat-6028	238	13	provided	provide	VERB
easat-6028	238	14	logistical	logistical	ADJ
easat-6028	238	15	and	and	CCONJ
easat-6028	238	16	analytical	analytical	ADJ
easat-6028	238	17	support	support	NOUN
easat-6028	238	18	,	,	PUNCT
easat-6028	238	19	facilitating	facilitate	VERB
easat-6028	238	20	the	the	DET
easat-6028	238	21	completion	completion	NOUN
easat-6028	238	22	of	of	ADP
easat-6028	238	23	this	this	DET
easat-6028	238	24	work	work	NOUN
easat-6028	238	25	.	.	PUNCT
easat-6028	239	1	copyright	copyright	NOUN
easat-6028	239	2	:	:	PUNCT
easat-6028	239	3	©	©	PROPN
easat-6028	239	4	2025	2025	NUM
easat-6028	239	5	by	by	ADP
easat-6028	239	6	the	the	DET
easat-6028	239	7	authors	author	NOUN
easat-6028	239	8	.	.	PUNCT
easat-6028	240	1	this	this	DET
easat-6028	240	2	article	article	NOUN
easat-6028	240	3	is	be	AUX
easat-6028	240	4	an	an	DET
easat-6028	240	5	open	open	ADJ
easat-6028	240	6	access	access	NOUN
easat-6028	240	7	article	article	NOUN
easat-6028	240	8	distributed	distribute	VERB
easat-6028	240	9	under	under	ADP
easat-6028	240	10	the	the	DET
easat-6028	240	11	terms	term	NOUN
easat-6028	240	12	and	and	CCONJ
easat-6028	240	13	conditions	condition	NOUN
easat-6028	240	14	of	of	ADP
easat-6028	240	15	the	the	DET
easat-6028	240	16	creative	creative	ADJ
easat-6028	240	17	commons	common	NOUN
easat-6028	240	18	attribution	attribution	NOUN
easat-6028	240	19	(	(	PUNCT
easat-6028	240	20	cc	cc	NOUN
easat-6028	240	21	by	by	ADP
easat-6028	240	22	)	)	PUNCT
easat-6028	240	23	license	license	NOUN
easat-6028	240	24	(	(	PUNCT
easat-6028	240	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6028	240	26	)	)	PUNCT
easat-6028	240	27	.	.	PUNCT
easat-6028	241	1	references	reference	NOUN
easat-6028	241	2	[	[	X
easat-6028	241	3	1	1	NUM
easat-6028	241	4	]	]	PUNCT
easat-6028	241	5	m.	m.	NOUN
easat-6028	241	6	bromwich	bromwich	PROPN
easat-6028	241	7	and	and	CCONJ
easat-6028	241	8	a.	a.	NOUN
easat-6028	241	9	bhimani	bhimani	PROPN
easat-6028	241	10	,	,	PUNCT
easat-6028	241	11	management	management	NOUN
easat-6028	241	12	accounting	accounting	NOUN
easat-6028	241	13	:	:	PUNCT
easat-6028	241	14	evolution	evolution	NOUN
easat-6028	241	15	not	not	PART
easat-6028	241	16	revolution	revolution	NOUN
easat-6028	241	17	.	.	PUNCT
easat-6028	242	1	london	london	PROPN
easat-6028	242	2	:	:	PUNCT
easat-6028	242	3	chartered	chartered	PROPN
easat-6028	242	4	institute	institute	PROPN
easat-6028	242	5	of	of	ADP
easat-6028	242	6	management	management	NOUN
easat-6028	242	7	accountants	accountant	NOUN
easat-6028	242	8	,	,	PUNCT
easat-6028	242	9	1989	1989	NUM
easat-6028	242	10	.	.	PUNCT
easat-6028	243	1	[	[	X
easat-6028	243	2	2	2	NUM
easat-6028	243	3	]	]	PUNCT
easat-6028	243	4	r.	r.	PROPN
easat-6028	243	5	s.	s.	PROPN
easat-6028	243	6	kaplan	kaplan	PROPN
easat-6028	243	7	and	and	CCONJ
easat-6028	243	8	a.	a.	PROPN
easat-6028	243	9	a.	a.	PROPN
easat-6028	243	10	atkinson	atkinson	PROPN
easat-6028	243	11	,	,	PUNCT
easat-6028	243	12	advanced	advanced	ADJ
easat-6028	243	13	management	management	NOUN
easat-6028	243	14	accounting	accounting	NOUN
easat-6028	243	15	.	.	PUNCT
easat-6028	244	1	prentice	prentice	PROPN
easat-6028	244	2	hall	hall	PROPN
easat-6028	244	3	:	:	PUNCT
easat-6028	244	4	upper	upper	ADJ
easat-6028	244	5	saddle	saddle	PROPN
easat-6028	244	6	river	river	PROPN
easat-6028	244	7	,	,	PUNCT
easat-6028	244	8	nj	nj	PROPN
easat-6028	244	9	,	,	PUNCT
easat-6028	244	10	1998	1998	NUM
easat-6028	244	11	.	.	PUNCT
easat-6028	245	1	[	[	X
easat-6028	245	2	3	3	X
easat-6028	245	3	]	]	X
easat-6028	245	4	r.	r.	PROPN
easat-6028	245	5	w.	w.	PROPN
easat-6028	245	6	hilton	hilton	PROPN
easat-6028	245	7	,	,	PUNCT
easat-6028	245	8	managerial	managerial	ADJ
easat-6028	245	9	accounting	accounting	NOUN
easat-6028	245	10	.	.	PUNCT
easat-6028	246	1	boston	boston	PROPN
easat-6028	246	2	:	:	PUNCT
easat-6028	246	3	irwin	irwin	PROPN
easat-6028	246	4	/	/	SYM
easat-6028	246	5	mcgraw	mcgraw	PROPN
easat-6028	246	6	-	-	PUNCT
easat-6028	246	7	hill	hill	NOUN
easat-6028	246	8	,	,	PUNCT
easat-6028	246	9	1999	1999	NUM
easat-6028	246	10	.	.	PUNCT
easat-6028	247	1	[	[	X
easat-6028	247	2	4	4	NUM
easat-6028	247	3	]	]	PUNCT
easat-6028	247	4	r.	r.	PROPN
easat-6028	247	5	h.	h.	PROPN
easat-6028	247	6	garrison	garrison	PROPN
easat-6028	247	7	,	,	PUNCT
easat-6028	247	8	e.	e.	PROPN
easat-6028	247	9	w.	w.	PROPN
easat-6028	247	10	noreen	noreen	PROPN
easat-6028	247	11	,	,	PUNCT
easat-6028	247	12	and	and	CCONJ
easat-6028	247	13	p.	p.	PROPN
easat-6028	247	14	c.	c.	PROPN
easat-6028	247	15	brewer	brewer	PROPN
easat-6028	247	16	,	,	PUNCT
easat-6028	247	17	managerial	managerial	ADJ
easat-6028	247	18	accounting	accounting	NOUN
easat-6028	247	19	.	.	PUNCT
easat-6028	248	1	new	new	PROPN
easat-6028	248	2	york	york	PROPN
easat-6028	248	3	:	:	PUNCT
easat-6028	248	4	mcgraw	mcgraw	PROPN
easat-6028	248	5	-	-	PUNCT
easat-6028	248	6	hill	hill	NOUN
easat-6028	248	7	,	,	PUNCT
easat-6028	248	8	2012	2012	NUM
easat-6028	248	9	.	.	PUNCT
easat-6028	249	1	[	[	X
easat-6028	249	2	5	5	NUM
easat-6028	249	3	]	]	PUNCT
easat-6028	249	4	a.	a.	NOUN
easat-6028	249	5	a.	a.	PROPN
easat-6028	249	6	atkinson	atkinson	PROPN
easat-6028	249	7	,	,	PUNCT
easat-6028	249	8	r.	r.	PROPN
easat-6028	249	9	s.	s.	PROPN
easat-6028	249	10	kaplan	kaplan	PROPN
easat-6028	249	11	,	,	PUNCT
easat-6028	249	12	e.	e.	PROPN
easat-6028	249	13	m.	m.	PROPN
easat-6028	249	14	matsumura	matsumura	ADV
easat-6028	249	15	,	,	PUNCT
easat-6028	249	16	and	and	CCONJ
easat-6028	249	17	s.	s.	PROPN
easat-6028	249	18	m.	m.	PROPN
easat-6028	249	19	young	young	PROPN
easat-6028	249	20	,	,	PUNCT
easat-6028	249	21	management	management	NOUN
easat-6028	249	22	accounting	accounting	NOUN
easat-6028	249	23	:	:	PUNCT
easat-6028	249	24	information	information	NOUN
easat-6028	249	25	for	for	ADP
easat-6028	249	26	decisionmaking	decisionmake	VERB
easat-6028	249	27	and	and	CCONJ
easat-6028	249	28	strategy	strategy	NOUN
easat-6028	249	29	execution	execution	NOUN
easat-6028	249	30	,	,	PUNCT
easat-6028	249	31	6th	6th	ADJ
easat-6028	249	32	ed	ed	NOUN
easat-6028	249	33	.	.	PUNCT
easat-6028	249	34	upper	upper	ADJ
easat-6028	249	35	saddle	saddle	PROPN
easat-6028	249	36	river	river	PROPN
easat-6028	249	37	,	,	PUNCT
easat-6028	249	38	nj	nj	PROPN
easat-6028	249	39	:	:	PUNCT
easat-6028	249	40	pearson	pearson	PROPN
easat-6028	249	41	prentice	prentice	PROPN
easat-6028	249	42	hall	hall	PROPN
easat-6028	249	43	,	,	PUNCT
easat-6028	249	44	2011	2011	NUM
easat-6028	249	45	.	.	PUNCT
easat-6028	250	1	[	[	X
easat-6028	250	2	6	6	NUM
easat-6028	250	3	]	]	X
easat-6028	250	4	cima	cima	PROPN
easat-6028	250	5	(	(	PUNCT
easat-6028	250	6	chartered	chartered	PROPN
easat-6028	250	7	institute	institute	PROPN
easat-6028	250	8	of	of	ADP
easat-6028	250	9	management	management	NOUN
easat-6028	250	10	accountants	accountant	NOUN
easat-6028	250	11	)	)	PUNCT
easat-6028	250	12	,	,	PUNCT
easat-6028	250	13	official	official	ADJ
easat-6028	250	14	terminology	terminology	NOUN
easat-6028	250	15	.	.	PUNCT
easat-6028	251	1	london	london	PROPN
easat-6028	251	2	:	:	PUNCT
easat-6028	251	3	cima	cima	PROPN
easat-6028	251	4	publishing	publishing	NOUN
easat-6028	251	5	,	,	PUNCT
easat-6028	251	6	2005	2005	NUM
easat-6028	251	7	.	.	PUNCT
easat-6028	252	1	[	[	X
easat-6028	252	2	7	7	X
easat-6028	252	3	]	]	X
easat-6028	252	4	i	i	PRON
easat-6028	252	5	m	m	PROPN
easat-6028	252	6	a	a	PRON
easat-6028	252	7	(	(	PUNCT
easat-6028	252	8	institute	institute	NOUN
easat-6028	252	9	of	of	ADP
easat-6028	252	10	management	management	NOUN
easat-6028	252	11	accountants	accountant	NOUN
easat-6028	252	12	)	)	PUNCT
easat-6028	252	13	,	,	PUNCT
easat-6028	252	14	"	"	PUNCT
easat-6028	252	15	definition	definition	NOUN
easat-6028	252	16	of	of	ADP
easat-6028	252	17	management	management	NOUN
easat-6028	252	18	accounting	accounting	NOUN
easat-6028	252	19	,	,	PUNCT
easat-6028	252	20	"	"	PUNCT
easat-6028	252	21	management	management	NOUN
easat-6028	252	22	accounting	account	VERB
easat-6028	252	23	quarterly	quarterly	ADV
easat-6028	252	24	,	,	PUNCT
easat-6028	252	25	vol	vol	NOUN
easat-6028	252	26	.	.	NOUN
easat-6028	252	27	9	9	NUM
easat-6028	252	28	,	,	PUNCT
easat-6028	252	29	no	no	INTJ
easat-6028	252	30	.	.	NOUN
easat-6028	252	31	1	1	NUM
easat-6028	252	32	,	,	PUNCT
easat-6028	252	33	pp	pp	ADJ
easat-6028	252	34	.	.	PUNCT
easat-6028	253	1	42	42	NUM
easat-6028	253	2	-	-	SYM
easat-6028	253	3	44	44	NUM
easat-6028	253	4	,	,	PUNCT
easat-6028	253	5	2008	2008	NUM
easat-6028	253	6	.	.	PUNCT
easat-6028	254	1	[	[	X
easat-6028	254	2	8	8	NUM
easat-6028	254	3	]	]	SYM
easat-6028	254	4	ifac	ifac	NOUN
easat-6028	254	5	(	(	PUNCT
easat-6028	254	6	international	international	PROPN
easat-6028	254	7	federation	federation	PROPN
easat-6028	254	8	of	of	ADP
easat-6028	254	9	accountants	accountant	NOUN
easat-6028	254	10	)	)	PUNCT
easat-6028	254	11	,	,	PUNCT
easat-6028	254	12	management	management	NOUN
easat-6028	254	13	accounting	accounting	NOUN
easat-6028	254	14	concepts	concept	NOUN
easat-6028	254	15	.	.	PUNCT
easat-6028	255	1	new	new	PROPN
easat-6028	255	2	york	york	PROPN
easat-6028	255	3	:	:	PUNCT
easat-6028	255	4	ifac	ifac	NOUN
easat-6028	255	5	,	,	PUNCT
easat-6028	255	6	1989	1989	NUM
easat-6028	255	7	.	.	PUNCT
easat-6028	256	1	[	[	X
easat-6028	256	2	9	9	NUM
easat-6028	256	3	]	]	PUNCT
easat-6028	256	4	r.	r.	PROPN
easat-6028	256	5	h.	h.	PROPN
easat-6028	256	6	chenhall	chenhall	PROPN
easat-6028	256	7	and	and	CCONJ
easat-6028	256	8	k.	k.	PROPN
easat-6028	256	9	langfield	langfield	PROPN
easat-6028	256	10	-	-	PUNCT
easat-6028	256	11	smith	smith	PROPN
easat-6028	256	12	,	,	PUNCT
easat-6028	256	13	"	"	PUNCT
easat-6028	256	14	the	the	DET
easat-6028	256	15	relationship	relationship	NOUN
easat-6028	256	16	between	between	ADP
easat-6028	256	17	strategic	strategic	ADJ
easat-6028	256	18	priorities	priority	NOUN
easat-6028	256	19	,	,	PUNCT
easat-6028	256	20	management	management	NOUN
easat-6028	256	21	techniques	technique	NOUN
easat-6028	256	22	,	,	PUNCT
easat-6028	256	23	and	and	CCONJ
easat-6028	256	24	management	management	NOUN
easat-6028	256	25	accounting	accounting	NOUN
easat-6028	256	26	:	:	PUNCT
easat-6028	256	27	an	an	DET
easat-6028	256	28	empirical	empirical	ADJ
easat-6028	256	29	investigation	investigation	NOUN
easat-6028	256	30	using	use	VERB
easat-6028	256	31	a	a	DET
easat-6028	256	32	systems	system	NOUN
easat-6028	256	33	approach	approach	NOUN
easat-6028	256	34	,	,	PUNCT
easat-6028	256	35	"	"	PUNCT
easat-6028	256	36	accounting	accounting	NOUN
easat-6028	256	37	,	,	PUNCT
easat-6028	256	38	organizations	organization	NOUN
easat-6028	256	39	and	and	CCONJ
easat-6028	256	40	society	society	NOUN
easat-6028	256	41	,	,	PUNCT
easat-6028	256	42	vol	vol	NOUN
easat-6028	256	43	.	.	PROPN
easat-6028	256	44	23	23	NUM
easat-6028	256	45	,	,	PUNCT
easat-6028	256	46	no	no	INTJ
easat-6028	256	47	.	.	NOUN
easat-6028	256	48	3	3	NUM
easat-6028	256	49	,	,	PUNCT
easat-6028	256	50	pp	pp	ADJ
easat-6028	256	51	.	.	PUNCT
easat-6028	257	1	243	243	NUM
easat-6028	257	2	-	-	SYM
easat-6028	257	3	264	264	NUM
easat-6028	257	4	,	,	PUNCT
easat-6028	257	5	1998	1998	NUM
easat-6028	257	6	.	.	PUNCT
easat-6028	258	1	https://doi.org/10.1016/s0361-3682(97)00024-x	https://doi.org/10.1016/s0361-3682(97)00024-x	PROPN
easat-6028	259	1	[	[	X
easat-6028	259	2	10	10	NUM
easat-6028	259	3	]	]	X
easat-6028	259	4	d.	d.	PROPN
easat-6028	259	5	t.	t.	PROPN
easat-6028	259	6	otley	otley	PROPN
easat-6028	259	7	,	,	PUNCT
easat-6028	259	8	the	the	DET
easat-6028	259	9	contingency	contingency	NOUN
easat-6028	259	10	theory	theory	NOUN
easat-6028	259	11	of	of	ADP
easat-6028	259	12	management	management	NOUN
easat-6028	259	13	accounting	accounting	NOUN
easat-6028	259	14	:	:	PUNCT
easat-6028	259	15	achievement	achievement	NOUN
easat-6028	259	16	and	and	CCONJ
easat-6028	259	17	prognosis	prognosis	NOUN
easat-6028	259	18	.	.	PUNCT
easat-6028	260	1	in	in	ADP
easat-6028	260	2	m.	m.	PROPN
easat-6028	260	3	bromwich	bromwich	PROPN
easat-6028	260	4	&	&	CCONJ
easat-6028	260	5	a.	a.	PROPN
easat-6028	260	6	hopwood	hopwood	PROPN
easat-6028	260	7	(	(	PUNCT
easat-6028	260	8	eds	ed	NOUN
easat-6028	260	9	.	.	PUNCT
easat-6028	260	10	)	)	PUNCT
easat-6028	260	11	,	,	PUNCT
easat-6028	260	12	readings	reading	NOUN
easat-6028	260	13	in	in	ADP
easat-6028	260	14	accounting	account	VERB
easat-6028	260	15	for	for	ADP
easat-6028	260	16	management	management	NOUN
easat-6028	260	17	control	control	NOUN
easat-6028	260	18	.	.	PUNCT
easat-6028	261	1	springer	springer	NOUN
easat-6028	261	2	.	.	PUNCT
easat-6028	262	1	https://doi.org/10.1007/978-1-4899-7138-8_6	https://doi.org/10.1007/978-1-4899-7138-8_6	NOUN
easat-6028	262	2	,	,	PUNCT
easat-6028	262	3	1980	1980	NUM
easat-6028	262	4	.	.	PUNCT
easat-6028	263	1	[	[	X
easat-6028	263	2	11	11	NUM
easat-6028	263	3	]	]	PUNCT
easat-6028	263	4	k.	k.	PROPN
easat-6028	263	5	langfield	langfield	PROPN
easat-6028	263	6	-	-	PUNCT
easat-6028	263	7	smith	smith	NOUN
easat-6028	263	8	,	,	PUNCT
easat-6028	263	9	"	"	PUNCT
easat-6028	263	10	management	management	NOUN
easat-6028	263	11	control	control	NOUN
easat-6028	263	12	systems	system	NOUN
easat-6028	263	13	and	and	CCONJ
easat-6028	263	14	strategy	strategy	NOUN
easat-6028	263	15	:	:	PUNCT
easat-6028	263	16	a	a	DET
easat-6028	263	17	critical	critical	ADJ
easat-6028	263	18	review	review	NOUN
easat-6028	263	19	,	,	PUNCT
easat-6028	263	20	"	"	PUNCT
easat-6028	263	21	accounting	accounting	NOUN
easat-6028	263	22	,	,	PUNCT
easat-6028	263	23	organizations	organization	NOUN
easat-6028	263	24	and	and	CCONJ
easat-6028	263	25	society	society	NOUN
easat-6028	263	26	,	,	PUNCT
easat-6028	263	27	vol	vol	NOUN
easat-6028	263	28	.	.	PROPN
easat-6028	263	29	22	22	NUM
easat-6028	263	30	,	,	PUNCT
easat-6028	263	31	no	no	INTJ
easat-6028	263	32	.	.	NOUN
easat-6028	263	33	2	2	NUM
easat-6028	263	34	,	,	PUNCT
easat-6028	263	35	pp	pp	ADJ
easat-6028	263	36	.	.	PUNCT
easat-6028	264	1	207	207	NUM
easat-6028	264	2	-	-	SYM
easat-6028	264	3	232	232	NUM
easat-6028	264	4	,	,	PUNCT
easat-6028	264	5	1997	1997	NUM
easat-6028	264	6	.	.	PUNCT
easat-6028	265	1	https://doi.org/10.1016/s0361-3682(95)00040-2	https://doi.org/10.1016/s0361-3682(95)00040-2	VERB
easat-6028	266	1	[	[	X
easat-6028	266	2	12	12	NUM
easat-6028	266	3	]	]	PUNCT
easat-6028	266	4	a.	a.	NOUN
easat-6028	266	5	davila	davila	PROPN
easat-6028	266	6	and	and	CCONJ
easat-6028	266	7	g.	g.	PROPN
easat-6028	266	8	foster	foster	PROPN
easat-6028	266	9	,	,	PUNCT
easat-6028	266	10	"	"	PUNCT
easat-6028	266	11	management	management	NOUN
easat-6028	266	12	accounting	accounting	NOUN
easat-6028	266	13	systems	system	NOUN
easat-6028	266	14	adoption	adoption	NOUN
easat-6028	266	15	decisions	decision	NOUN
easat-6028	266	16	:	:	PUNCT
easat-6028	266	17	evidence	evidence	NOUN
easat-6028	266	18	and	and	CCONJ
easat-6028	266	19	performance	performance	NOUN
easat-6028	266	20	implications	implication	NOUN
easat-6028	266	21	from	from	ADP
easat-6028	266	22	early	early	ADJ
easat-6028	266	23	-	-	PUNCT
easat-6028	266	24	stage	stage	NOUN
easat-6028	266	25	/	/	SYM
easat-6028	266	26	startup	startup	NOUN
easat-6028	266	27	companies	company	NOUN
easat-6028	266	28	,	,	PUNCT
easat-6028	266	29	"	"	PUNCT
easat-6028	266	30	the	the	DET
easat-6028	266	31	accounting	accounting	NOUN
easat-6028	266	32	review	review	NOUN
easat-6028	266	33	,	,	PUNCT
easat-6028	266	34	vol	vol	NOUN
easat-6028	266	35	.	.	PROPN
easat-6028	266	36	80	80	NUM
easat-6028	266	37	,	,	PUNCT
easat-6028	266	38	no	no	INTJ
easat-6028	266	39	.	.	NOUN
easat-6028	266	40	4	4	NUM
easat-6028	266	41	,	,	PUNCT
easat-6028	266	42	pp	pp	ADJ
easat-6028	266	43	.	.	PUNCT
easat-6028	266	44	1039	1039	NUM
easat-6028	266	45	-	-	SYM
easat-6028	266	46	1068	1068	NUM
easat-6028	266	47	,	,	PUNCT
easat-6028	266	48	2005	2005	NUM
easat-6028	266	49	.	.	PUNCT
easat-6028	267	1	https://doi.org/10.2308/accr.2005.80.4.1039	https://doi.org/10.2308/accr.2005.80.4.1039	PROPN
easat-6028	268	1	[	[	PUNCT
easat-6028	268	2	13	13	NUM
easat-6028	268	3	]	]	PUNCT
easat-6028	268	4	m.	m.	NOUN
easat-6028	268	5	sulaiman	sulaiman	PROPN
easat-6028	268	6	,	,	PUNCT
easat-6028	268	7	n.	n.	PROPN
easat-6028	268	8	n.	n.	PROPN
easat-6028	268	9	ahmad	ahmad	PROPN
easat-6028	268	10	,	,	PUNCT
easat-6028	268	11	and	and	CCONJ
easat-6028	268	12	n.	n.	NOUN
easat-6028	268	13	m.	m.	NOUN
easat-6028	268	14	alwi	alwi	PROPN
easat-6028	268	15	,	,	PUNCT
easat-6028	268	16	"	"	PUNCT
easat-6028	268	17	management	management	NOUN
easat-6028	268	18	accounting	accounting	NOUN
easat-6028	268	19	practices	practice	NOUN
easat-6028	268	20	in	in	ADP
easat-6028	268	21	selected	select	VERB
easat-6028	268	22	asian	asian	ADJ
easat-6028	268	23	countries	country	NOUN
easat-6028	268	24	,	,	PUNCT
easat-6028	268	25	"	"	PUNCT
easat-6028	268	26	managerial	managerial	ADJ
easat-6028	268	27	auditing	auditing	NOUN
easat-6028	268	28	journal	journal	NOUN
easat-6028	268	29	,	,	PUNCT
easat-6028	268	30	vol	vol	NOUN
easat-6028	268	31	.	.	PROPN
easat-6028	268	32	19	19	NUM
easat-6028	268	33	,	,	PUNCT
easat-6028	268	34	no	no	INTJ
easat-6028	268	35	.	.	NOUN
easat-6028	268	36	4	4	NUM
easat-6028	268	37	,	,	PUNCT
easat-6028	268	38	pp	pp	ADJ
easat-6028	268	39	.	.	PUNCT
easat-6028	269	1	493	493	NUM
easat-6028	269	2	-	-	SYM
easat-6028	269	3	508	508	NUM
easat-6028	269	4	,	,	PUNCT
easat-6028	269	5	2004	2004	NUM
easat-6028	269	6	.	.	PUNCT
easat-6028	270	1	https://doi.org/10.1108/02686900410530501	https://doi.org/10.1108/02686900410530501	VERB
easat-6028	271	1	[	[	X
easat-6028	271	2	14	14	NUM
easat-6028	271	3	]	]	X
easat-6028	271	4	n.	n.	PROPN
easat-6028	271	5	m.	m.	PROPN
easat-6028	271	6	waweru	waweru	PROPN
easat-6028	271	7	,	,	PUNCT
easat-6028	271	8	z.	z.	PROPN
easat-6028	271	9	hoque	hoque	PROPN
easat-6028	271	10	,	,	PUNCT
easat-6028	271	11	and	and	CCONJ
easat-6028	271	12	e.	e.	PROPN
easat-6028	271	13	uliana	uliana	PROPN
easat-6028	271	14	,	,	PUNCT
easat-6028	271	15	"	"	PUNCT
easat-6028	271	16	a	a	DET
easat-6028	271	17	survey	survey	NOUN
easat-6028	271	18	of	of	ADP
easat-6028	271	19	management	management	NOUN
easat-6028	271	20	accounting	accounting	NOUN
easat-6028	271	21	practices	practice	NOUN
easat-6028	271	22	in	in	ADP
easat-6028	271	23	south	south	PROPN
easat-6028	271	24	africa	africa	PROPN
easat-6028	271	25	,	,	PUNCT
easat-6028	271	26	"	"	PUNCT
easat-6028	271	27	international	international	ADJ
easat-6028	271	28	journal	journal	NOUN
easat-6028	271	29	of	of	ADP
easat-6028	271	30	accounting	accounting	NOUN
easat-6028	271	31	,	,	PUNCT
easat-6028	271	32	auditing	auditing	NOUN
easat-6028	271	33	,	,	PUNCT
easat-6028	271	34	and	and	CCONJ
easat-6028	271	35	performance	performance	NOUN
easat-6028	271	36	evaluation	evaluation	NOUN
easat-6028	271	37	,	,	PUNCT
easat-6028	271	38	vol	vol	NOUN
easat-6028	271	39	.	.	PROPN
easat-6028	271	40	2	2	NUM
easat-6028	271	41	,	,	PUNCT
easat-6028	271	42	no	no	INTJ
easat-6028	271	43	.	.	NOUN
easat-6028	271	44	3	3	NUM
easat-6028	271	45	,	,	PUNCT
easat-6028	271	46	pp	pp	ADJ
easat-6028	271	47	.	.	PUNCT
easat-6028	272	1	226	226	NUM
easat-6028	272	2	-	-	SYM
easat-6028	272	3	263	263	NUM
easat-6028	272	4	,	,	PUNCT
easat-6028	272	5	2005	2005	NUM
easat-6028	272	6	.	.	PUNCT
easat-6028	273	1	https://doi.org/10.1504/ijaape.2005.007497	https://doi.org/10.1504/ijaape.2005.007497	PROPN
easat-6028	274	1	[	[	X
easat-6028	274	2	15	15	NUM
easat-6028	274	3	]	]	X
easat-6028	274	4	s.	s.	PROPN
easat-6028	274	5	cadez	cadez	PROPN
easat-6028	274	6	and	and	CCONJ
easat-6028	274	7	c.	c.	PROPN
easat-6028	274	8	guilding	guilding	NOUN
easat-6028	274	9	,	,	PUNCT
easat-6028	274	10	"	"	PUNCT
easat-6028	274	11	an	an	DET
easat-6028	274	12	exploratory	exploratory	ADJ
easat-6028	274	13	investigation	investigation	NOUN
easat-6028	274	14	of	of	ADP
easat-6028	274	15	an	an	DET
easat-6028	274	16	integrated	integrate	VERB
easat-6028	274	17	contingency	contingency	NOUN
easat-6028	274	18	model	model	NOUN
easat-6028	274	19	of	of	ADP
easat-6028	274	20	strategic	strategic	ADJ
easat-6028	274	21	management	management	NOUN
easat-6028	274	22	accounting	accounting	NOUN
easat-6028	274	23	,	,	PUNCT
easat-6028	274	24	"	"	PUNCT
easat-6028	274	25	accounting	accounting	NOUN
easat-6028	274	26	,	,	PUNCT
easat-6028	274	27	organizations	organization	NOUN
easat-6028	274	28	and	and	CCONJ
easat-6028	274	29	society	society	NOUN
easat-6028	274	30	,	,	PUNCT
easat-6028	274	31	vol	vol	NOUN
easat-6028	274	32	.	.	PROPN
easat-6028	274	33	33	33	NUM
easat-6028	274	34	,	,	PUNCT
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easat-6028	274	36	.	.	NOUN
easat-6028	274	37	7	7	NUM
easat-6028	274	38	-	-	SYM
easat-6028	274	39	8	8	NUM
easat-6028	274	40	,	,	PUNCT
easat-6028	274	41	pp	pp	ADJ
easat-6028	274	42	.	.	PUNCT
easat-6028	274	43	836	836	NUM
easat-6028	274	44	-	-	SYM
easat-6028	274	45	863	863	NUM
easat-6028	274	46	,	,	PUNCT
easat-6028	274	47	2008	2008	NUM
easat-6028	274	48	.	.	PUNCT
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easat-6028	276	2	16	16	NUM
easat-6028	276	3	]	]	PUNCT
easat-6028	276	4	m.	m.	NOUN
easat-6028	276	5	al	al	PROPN
easat-6028	276	6	-	-	PUNCT
easat-6028	276	7	eqab	eqab	NOUN
easat-6028	276	8	and	and	CCONJ
easat-6028	276	9	n.	n.	PROPN
easat-6028	276	10	a.	a.	PROPN
easat-6028	276	11	ismail	ismail	PROPN
easat-6028	276	12	,	,	PUNCT
easat-6028	276	13	"	"	PUNCT
easat-6028	276	14	contingency	contingency	NOUN
easat-6028	276	15	factors	factor	NOUN
easat-6028	276	16	and	and	CCONJ
easat-6028	276	17	accounting	accounting	NOUN
easat-6028	276	18	information	information	NOUN
easat-6028	276	19	system	system	NOUN
easat-6028	276	20	design	design	NOUN
easat-6028	276	21	in	in	ADP
easat-6028	276	22	jordanian	jordanian	ADJ
easat-6028	276	23	companies	company	NOUN
easat-6028	276	24	,	,	PUNCT
easat-6028	276	25	"	"	PUNCT
easat-6028	276	26	ibima	ibima	PROPN
easat-6028	276	27	business	business	PROPN
easat-6028	276	28	review	review	PROPN
easat-6028	276	29	,	,	PUNCT
easat-6028	276	30	pp	pp	ADJ
easat-6028	276	31	.	.	PUNCT
easat-6028	277	1	1	1	NUM
easat-6028	277	2	-	-	SYM
easat-6028	277	3	13	13	NUM
easat-6028	277	4	,	,	PUNCT
easat-6028	277	5	2011	2011	NUM
easat-6028	277	6	.	.	PUNCT
easat-6028	278	1	https://doi.org/10.5171/2011.166869	https://doi.org/10.5171/2011.166869	PROPN
easat-6028	279	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
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easat-6028	280	3	https://doi.org/10.1016/s0361-3682(95)00040-2	https://doi.org/10.1016/s0361-3682(95)00040-2	VERB
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easat-6028	280	5	https://doi.org/10.1108/02686900410530501	https://doi.org/10.1108/02686900410530501	NOUN
easat-6028	281	1	https://doi.org/10.1504/ijaape.2005.007497	https://doi.org/10.1504/ijaape.2005.007497	PROPN
easat-6028	281	2	https://doi.org/10.1016/j.aos.2008.01.003	https://doi.org/10.1016/j.aos.2008.01.003	NOUN
easat-6028	281	3	https://doi.org/10.5171/2011.166869	https://doi.org/10.5171/2011.166869	ADJ
easat-6028	281	4	562	562	NUM
easat-6028	281	5	edelweiss	edelweiss	PROPN
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easat-6028	281	10	issn	issn	PROPN
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easat-6028	281	13	-	-	SYM
easat-6028	281	14	8484	8484	NUM
easat-6028	281	15	vol	vol	NOUN
easat-6028	281	16	.	.	PROPN
easat-6028	282	1	9	9	NUM
easat-6028	282	2	,	,	PUNCT
easat-6028	282	3	no	no	INTJ
easat-6028	282	4	.	.	NOUN
easat-6028	283	1	4	4	NUM
easat-6028	283	2	:	:	PUNCT
easat-6028	283	3	551	551	NUM
easat-6028	283	4	-	-	SYM
easat-6028	283	5	563	563	NUM
easat-6028	283	6	,	,	PUNCT
easat-6028	283	7	2025	2025	NUM
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easat-6028	283	9	:	:	PUNCT
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easat-6028	283	11	©	©	PROPN
easat-6028	283	12	2025	2025	NUM
easat-6028	283	13	by	by	ADP
easat-6028	283	14	the	the	DET
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easat-6028	284	1	[	[	X
easat-6028	284	2	17	17	NUM
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easat-6028	284	4	d.	d.	PROPN
easat-6028	284	5	h.	h.	PROPN
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easat-6028	284	7	,	,	PUNCT
easat-6028	284	8	t.	t.	PROPN
easat-6028	284	9	h.	h.	PROPN
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easat-6028	284	11	,	,	PUNCT
easat-6028	284	12	and	and	CCONJ
easat-6028	284	13	t.	t.	PROPN
easat-6028	284	14	d.	d.	PROPN
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easat-6028	284	16	,	,	PUNCT
easat-6028	284	17	"	"	PUNCT
easat-6028	284	18	the	the	DET
easat-6028	284	19	impact	impact	NOUN
easat-6028	284	20	of	of	ADP
easat-6028	284	21	contingency	contingency	NOUN
easat-6028	284	22	factors	factor	NOUN
easat-6028	284	23	on	on	ADP
easat-6028	284	24	management	management	NOUN
easat-6028	284	25	accounting	accounting	NOUN
easat-6028	284	26	practices	practice	NOUN
easat-6028	284	27	in	in	ADP
easat-6028	284	28	vietnam	vietnam	PROPN
easat-6028	284	29	,	,	PUNCT
easat-6028	284	30	"	"	PUNCT
easat-6028	284	31	journal	journal	NOUN
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easat-6028	284	33	asian	asian	ADJ
easat-6028	284	34	finance	finance	NOUN
easat-6028	284	35	,	,	PUNCT
easat-6028	284	36	economics	economic	NOUN
easat-6028	284	37	,	,	PUNCT
easat-6028	284	38	and	and	CCONJ
easat-6028	284	39	business	business	NOUN
easat-6028	284	40	,	,	PUNCT
easat-6028	284	41	vol	vol	NOUN
easat-6028	284	42	.	.	PROPN
easat-6028	284	43	7	7	NUM
easat-6028	284	44	,	,	PUNCT
easat-6028	284	45	no	no	INTJ
easat-6028	284	46	.	.	NOUN
easat-6028	284	47	8	8	NUM
easat-6028	284	48	,	,	PUNCT
easat-6028	284	49	pp	pp	ADJ
easat-6028	284	50	.	.	PUNCT
easat-6028	285	1	77	77	NUM
easat-6028	285	2	-	-	SYM
easat-6028	285	3	85	85	NUM
easat-6028	285	4	,	,	PUNCT
easat-6028	285	5	2020	2020	NUM
easat-6028	285	6	.	.	PUNCT
easat-6028	286	1	https://doi.org/10.13106/jafeb.2020.vol7.no8.077	https://doi.org/10.13106/jafeb.2020.vol7.no8.077	PROPN
easat-6028	287	1	[	[	X
easat-6028	287	2	18	18	NUM
easat-6028	287	3	]	]	X
easat-6028	287	4	n.	n.	PROPN
easat-6028	287	5	a.	a.	PROPN
easat-6028	287	6	ismail	ismail	PROPN
easat-6028	287	7	and	and	CCONJ
easat-6028	287	8	m.	m.	NOUN
easat-6028	287	9	king	king	NOUN
easat-6028	287	10	,	,	PUNCT
easat-6028	287	11	"	"	PUNCT
easat-6028	287	12	factors	factor	NOUN
easat-6028	287	13	influencing	influence	VERB
easat-6028	287	14	the	the	DET
easat-6028	287	15	alignment	alignment	NOUN
easat-6028	287	16	of	of	ADP
easat-6028	287	17	accounting	account	VERB
easat-6028	287	18	information	information	NOUN
easat-6028	287	19	systems	system	NOUN
easat-6028	287	20	in	in	ADP
easat-6028	287	21	small	small	ADJ
easat-6028	287	22	and	and	CCONJ
easat-6028	287	23	medium	medium	ADJ
easat-6028	287	24	-	-	PUNCT
easat-6028	287	25	sized	sized	ADJ
easat-6028	287	26	malaysian	malaysian	ADJ
easat-6028	287	27	manufacturing	manufacturing	NOUN
easat-6028	287	28	firms	firm	NOUN
easat-6028	287	29	"	"	PUNCT
easat-6028	287	30	journal	journal	NOUN
easat-6028	287	31	of	of	ADP
easat-6028	287	32	information	information	NOUN
easat-6028	287	33	systems	system	NOUN
easat-6028	287	34	and	and	CCONJ
easat-6028	287	35	small	small	ADJ
easat-6028	287	36	business	business	NOUN
easat-6028	287	37	,	,	PUNCT
easat-6028	287	38	vol	vol	NOUN
easat-6028	287	39	.	.	PROPN
easat-6028	287	40	1	1	NUM
easat-6028	287	41	,	,	PUNCT
easat-6028	287	42	no	no	INTJ
easat-6028	287	43	.	.	NOUN
easat-6028	287	44	1	1	NUM
easat-6028	287	45	-	-	SYM
easat-6028	287	46	2	2	NUM
easat-6028	287	47	,	,	PUNCT
easat-6028	287	48	pp	pp	ADJ
easat-6028	287	49	.	.	PUNCT
easat-6028	287	50	120	120	NUM
easat-6028	287	51	,	,	PUNCT
easat-6028	287	52	2007	2007	NUM
easat-6028	287	53	.	.	PUNCT
easat-6028	288	1	[	[	X
easat-6028	288	2	19	19	NUM
easat-6028	288	3	]	]	X
easat-6028	288	4	p.	p.	PROPN
easat-6028	288	5	l.	l.	PROPN
easat-6028	288	6	joshi	joshi	PROPN
easat-6028	288	7	,	,	PUNCT
easat-6028	288	8	"	"	PUNCT
easat-6028	288	9	the	the	DET
easat-6028	288	10	international	international	ADJ
easat-6028	288	11	diffusion	diffusion	NOUN
easat-6028	288	12	of	of	ADP
easat-6028	288	13	new	new	ADJ
easat-6028	288	14	management	management	NOUN
easat-6028	288	15	accounting	accounting	NOUN
easat-6028	288	16	practices	practice	NOUN
easat-6028	288	17	:	:	PUNCT
easat-6028	288	18	the	the	DET
easat-6028	288	19	case	case	NOUN
easat-6028	288	20	of	of	ADP
easat-6028	288	21	india	india	PROPN
easat-6028	288	22	,	,	PUNCT
easat-6028	288	23	"	"	PUNCT
easat-6028	288	24	journal	journal	NOUN
easat-6028	288	25	of	of	ADP
easat-6028	288	26	international	international	ADJ
easat-6028	288	27	accounting	accounting	NOUN
easat-6028	288	28	,	,	PUNCT
easat-6028	288	29	auditing	auditing	NOUN
easat-6028	288	30	and	and	CCONJ
easat-6028	288	31	taxation	taxation	NOUN
easat-6028	288	32	,	,	PUNCT
easat-6028	288	33	vol	vol	NOUN
easat-6028	288	34	.	.	PROPN
easat-6028	288	35	10	10	NUM
easat-6028	288	36	,	,	PUNCT
easat-6028	288	37	no	no	INTJ
easat-6028	288	38	.	.	NOUN
easat-6028	288	39	1	1	NUM
easat-6028	288	40	,	,	PUNCT
easat-6028	288	41	pp	pp	ADJ
easat-6028	288	42	.	.	PUNCT
easat-6028	288	43	85	85	NUM
easat-6028	288	44	-	-	SYM
easat-6028	288	45	109	109	NUM
easat-6028	288	46	,	,	PUNCT
easat-6028	288	47	2001	2001	NUM
easat-6028	288	48	.	.	PUNCT
easat-6028	289	1	https://doi.org/10.1016/s10619518(01)00037-4	https://doi.org/10.1016/s10619518(01)00037-4	NOUN
easat-6028	290	1	[	[	X
easat-6028	290	2	20	20	NUM
easat-6028	290	3	]	]	PUNCT
easat-6028	290	4	m.	m.	NOUN
easat-6028	290	5	abdel	abdel	PROPN
easat-6028	290	6	-	-	PUNCT
easat-6028	290	7	kader	kader	PROPN
easat-6028	290	8	and	and	CCONJ
easat-6028	290	9	r.	r.	PROPN
easat-6028	290	10	luther	luther	PROPN
easat-6028	290	11	,	,	PUNCT
easat-6028	290	12	"	"	PUNCT
easat-6028	290	13	the	the	DET
easat-6028	290	14	impact	impact	NOUN
easat-6028	290	15	of	of	ADP
easat-6028	290	16	firm	firm	ADJ
easat-6028	290	17	characteristics	characteristic	NOUN
easat-6028	290	18	on	on	ADP
easat-6028	290	19	management	management	NOUN
easat-6028	290	20	accounting	accounting	NOUN
easat-6028	290	21	practices	practice	NOUN
easat-6028	290	22	:	:	PUNCT
easat-6028	290	23	a	a	DET
easat-6028	290	24	uk	uk	PROPN
easat-6028	290	25	-	-	PUNCT
easat-6028	290	26	based	base	VERB
easat-6028	290	27	empirical	empirical	ADJ
easat-6028	290	28	analysis	analysis	NOUN
easat-6028	290	29	,	,	PUNCT
easat-6028	290	30	"	"	PUNCT
easat-6028	290	31	british	british	ADJ
easat-6028	290	32	accounting	accounting	PROPN
easat-6028	290	33	review	review	PROPN
easat-6028	290	34	,	,	PUNCT
easat-6028	290	35	vol	vol	NOUN
easat-6028	290	36	.	.	PROPN
easat-6028	290	37	40	40	NUM
easat-6028	290	38	,	,	PUNCT
easat-6028	290	39	no	no	INTJ
easat-6028	290	40	.	.	NOUN
easat-6028	290	41	1	1	NUM
easat-6028	290	42	,	,	PUNCT
easat-6028	290	43	pp	pp	ADJ
easat-6028	290	44	.	.	PUNCT
easat-6028	291	1	2	2	NUM
easat-6028	291	2	-	-	SYM
easat-6028	291	3	27	27	NUM
easat-6028	291	4	,	,	PUNCT
easat-6028	291	5	2008	2008	NUM
easat-6028	291	6	.	.	PUNCT
easat-6028	292	1	https://doi.org/10.1016/j.bar.2007.11.003	https://doi.org/10.1016/j.bar.2007.11.003	PROPN
easat-6028	293	1	[	[	X
easat-6028	293	2	21	21	NUM
easat-6028	293	3	]	]	PUNCT
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easat-6028	293	5	t.	t.	PROPN
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easat-6028	293	7	,	,	PUNCT
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easat-6028	293	12	on	on	ADP
easat-6028	293	13	the	the	DET
easat-6028	293	14	application	application	NOUN
easat-6028	293	15	of	of	ADP
easat-6028	293	16	management	management	NOUN
easat-6028	293	17	ac	ac	ADJ
easat-6028	293	18	-	-	PUNCT
easat-6028	293	19	counting	count	VERB
easat-6028	293	20	techniques	technique	NOUN
easat-6028	293	21	in	in	ADP
easat-6028	293	22	enterprises	enterprise	NOUN
easat-6028	293	23	in	in	ADP
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easat-6028	293	25	vietnam	vietnam	PROPN
easat-6028	293	26	,	,	PUNCT
easat-6028	293	27	"	"	PUNCT
easat-6028	293	28	phd	phd	NOUN
easat-6028	293	29	thesis	thesis	NOUN
easat-6028	293	30	,	,	PUNCT
easat-6028	293	31	national	national	ADJ
easat-6028	293	32	economics	economics	PROPN
easat-6028	293	33	university	university	PROPN
easat-6028	293	34	,	,	PUNCT
easat-6028	293	35	vietnam	vietnam	PROPN
easat-6028	293	36	,	,	PUNCT
easat-6028	293	37	2019	2019	NUM
easat-6028	293	38	.	.	PUNCT
easat-6028	294	1	[	[	X
easat-6028	294	2	22	22	NUM
easat-6028	294	3	]	]	PUNCT
easat-6028	294	4	m.	m.	NOUN
easat-6028	294	5	k.	k.	PROPN
easat-6028	294	6	moorthy	moorthy	PROPN
easat-6028	294	7	,	,	PUNCT
easat-6028	294	8	o.	o.	PROPN
easat-6028	294	9	o.	o.	PROPN
easat-6028	294	10	voon	voon	PROPN
easat-6028	294	11	,	,	PUNCT
easat-6028	294	12	c.	c.	PROPN
easat-6028	294	13	a.	a.	PROPN
easat-6028	294	14	s.	s.	PROPN
easat-6028	294	15	b.	b.	PROPN
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easat-6028	294	17	,	,	PUNCT
easat-6028	294	18	m.	m.	NOUN
easat-6028	294	19	gopalan	gopalan	PROPN
easat-6028	294	20	,	,	PUNCT
easat-6028	294	21	and	and	CCONJ
easat-6028	294	22	k.	k.	PROPN
easat-6028	294	23	t.	t.	PROPN
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easat-6028	294	25	,	,	PUNCT
easat-6028	294	26	"	"	PUNCT
easat-6028	294	27	application	application	NOUN
easat-6028	294	28	of	of	ADP
easat-6028	294	29	information	information	NOUN
easat-6028	294	30	technology	technology	NOUN
easat-6028	294	31	in	in	ADP
easat-6028	294	32	management	management	NOUN
easat-6028	294	33	accounting	accounting	NOUN
easat-6028	294	34	decision	decision	NOUN
easat-6028	294	35	making	making	NOUN
easat-6028	294	36	,	,	PUNCT
easat-6028	294	37	"	"	PUNCT
easat-6028	294	38	international	international	ADJ
easat-6028	294	39	journal	journal	NOUN
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easat-6028	294	45	and	and	CCONJ
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easat-6028	294	47	sciences	science	NOUN
easat-6028	294	48	,	,	PUNCT
easat-6028	294	49	vol	vol	NOUN
easat-6028	294	50	.	.	PROPN
easat-6028	294	51	2	2	NUM
easat-6028	294	52	,	,	PUNCT
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easat-6028	294	54	.	.	NOUN
easat-6028	294	55	3	3	NUM
easat-6028	294	56	,	,	PUNCT
easat-6028	294	57	pp	pp	ADJ
easat-6028	294	58	.	.	PUNCT
easat-6028	295	1	1	1	NUM
easat-6028	295	2	-	-	SYM
easat-6028	295	3	16	16	NUM
easat-6028	295	4	,	,	PUNCT
easat-6028	295	5	2012	2012	NUM
easat-6028	295	6	.	.	PUNCT
easat-6028	296	1	[	[	X
easat-6028	296	2	23	23	NUM
easat-6028	296	3	]	]	X
easat-6028	296	4	n.	n.	PROPN
easat-6028	296	5	h.	h.	PROPN
easat-6028	296	6	tran	tran	PROPN
easat-6028	296	7	,	,	PUNCT
easat-6028	296	8	"	"	PUNCT
easat-6028	296	9	factors	factor	NOUN
easat-6028	296	10	affecting	affect	VERB
easat-6028	296	11	the	the	DET
easat-6028	296	12	application	application	NOUN
easat-6028	296	13	of	of	ADP
easat-6028	296	14	management	management	NOUN
easat-6028	296	15	accounting	account	VERB
easat-6028	296	16	in	in	ADP
easat-6028	296	17	small	small	ADJ
easat-6028	296	18	and	and	CCONJ
easat-6028	296	19	medium	medium	ADJ
easat-6028	296	20	enterprises	enterprise	NOUN
easat-6028	296	21	in	in	ADP
easat-6028	296	22	vietnam	vietnam	PROPN
easat-6028	296	23	,	,	PUNCT
easat-6028	296	24	"	"	PUNCT
easat-6028	296	25	phd	phd	NOUN
easat-6028	296	26	thesis	thesis	NOUN
easat-6028	296	27	,	,	PUNCT
easat-6028	296	28	ho	ho	PROPN
easat-6028	296	29	chi	chi	PROPN
easat-6028	296	30	minh	minh	PROPN
easat-6028	296	31	uni	uni	PROPN
easat-6028	296	32	-	-	NOUN
easat-6028	296	33	versity	versity	NOUN
easat-6028	296	34	of	of	ADP
easat-6028	296	35	economics	economic	NOUN
easat-6028	296	36	,	,	PUNCT
easat-6028	296	37	vietnam	vietnam	PROPN
easat-6028	296	38	,	,	PUNCT
easat-6028	296	39	2016	2016	NUM
easat-6028	296	40	.	.	PUNCT
easat-6028	297	1	[	[	X
easat-6028	297	2	24	24	NUM
easat-6028	297	3	]	]	X
easat-6028	297	4	r.	r.	PROPN
easat-6028	297	5	r.	r.	PROPN
easat-6028	297	6	fullerton	fullerton	PROPN
easat-6028	297	7	and	and	CCONJ
easat-6028	297	8	c.	c.	PROPN
easat-6028	297	9	s.	s.	PROPN
easat-6028	297	10	mcwatters	mcwatters	PROPN
easat-6028	297	11	,	,	PUNCT
easat-6028	297	12	"	"	PUNCT
easat-6028	297	13	the	the	DET
easat-6028	297	14	role	role	NOUN
easat-6028	297	15	of	of	ADP
easat-6028	297	16	performance	performance	NOUN
easat-6028	297	17	measures	measure	NOUN
easat-6028	297	18	and	and	CCONJ
easat-6028	297	19	incentive	incentive	NOUN
easat-6028	297	20	systems	system	NOUN
easat-6028	297	21	in	in	ADP
easat-6028	297	22	relation	relation	NOUN
easat-6028	297	23	to	to	ADP
easat-6028	297	24	the	the	DET
easat-6028	297	25	degree	degree	NOUN
easat-6028	297	26	of	of	ADP
easat-6028	297	27	jit	jit	PROPN
easat-6028	297	28	implementation	implementation	NOUN
easat-6028	297	29	,	,	PUNCT
easat-6028	297	30	"	"	PUNCT
easat-6028	297	31	accounting	accounting	NOUN
easat-6028	297	32	,	,	PUNCT
easat-6028	297	33	organizations	organization	NOUN
easat-6028	297	34	and	and	CCONJ
easat-6028	297	35	society	society	NOUN
easat-6028	297	36	,	,	PUNCT
easat-6028	297	37	vol	vol	NOUN
easat-6028	297	38	.	.	PROPN
easat-6028	297	39	27	27	NUM
easat-6028	297	40	,	,	PUNCT
easat-6028	297	41	no	no	INTJ
easat-6028	297	42	.	.	NOUN
easat-6028	297	43	8	8	NUM
easat-6028	297	44	,	,	PUNCT
easat-6028	297	45	pp	pp	ADJ
easat-6028	297	46	.	.	PUNCT
easat-6028	297	47	711	711	NUM
easat-6028	297	48	-	-	SYM
easat-6028	297	49	735	735	NUM
easat-6028	297	50	,	,	PUNCT
easat-6028	297	51	2002	2002	NUM
easat-6028	297	52	.	.	PUNCT
easat-6028	298	1	https://doi.org/10.1016/s0361-3682(02)00004-6	https://doi.org/10.1016/s0361-3682(02)00004-6	PROPN
easat-6028	299	1	[	[	X
easat-6028	299	2	25	25	NUM
easat-6028	299	3	]	]	X
easat-6028	299	4	j.	j.	PROPN
easat-6028	299	5	burns	burns	PROPN
easat-6028	299	6	and	and	CCONJ
easat-6028	299	7	r.	r.	PROPN
easat-6028	299	8	w.	w.	PROPN
easat-6028	299	9	scapens	scapens	PROPN
easat-6028	299	10	,	,	PUNCT
easat-6028	299	11	"	"	PUNCT
easat-6028	299	12	conceptualizing	conceptualize	VERB
easat-6028	299	13	management	management	NOUN
easat-6028	299	14	accounting	accounting	NOUN
easat-6028	299	15	change	change	NOUN
easat-6028	299	16	:	:	PUNCT
easat-6028	299	17	an	an	DET
easat-6028	299	18	institutional	institutional	ADJ
easat-6028	299	19	framework	framework	NOUN
easat-6028	299	20	,	,	PUNCT
easat-6028	299	21	"	"	PUNCT
easat-6028	299	22	management	management	NOUN
easat-6028	299	23	accounting	accounting	NOUN
easat-6028	299	24	research	research	NOUN
easat-6028	299	25	,	,	PUNCT
easat-6028	299	26	vol	vol	NOUN
easat-6028	299	27	.	.	PROPN
easat-6028	299	28	11	11	NUM
easat-6028	299	29	,	,	PUNCT
easat-6028	299	30	no	no	INTJ
easat-6028	299	31	.	.	NOUN
easat-6028	299	32	1	1	NUM
easat-6028	299	33	,	,	PUNCT
easat-6028	299	34	pp	pp	ADJ
easat-6028	299	35	.	.	PUNCT
easat-6028	300	1	3	3	NUM
easat-6028	300	2	-	-	SYM
easat-6028	300	3	25	25	NUM
easat-6028	300	4	,	,	PUNCT
easat-6028	300	5	2000	2000	NUM
easat-6028	300	6	.	.	PUNCT
easat-6028	301	1	https://doi.org/10.1006/mare.1999.0119	https://doi.org/10.1006/mare.1999.0119	PUNCT
easat-6028	302	1	[	[	X
easat-6028	302	2	26	26	NUM
easat-6028	302	3	]	]	PUNCT
easat-6028	302	4	j.	j.	PROPN
easat-6028	302	5	j.	j.	PROPN
easat-6028	302	6	william	william	PROPN
easat-6028	302	7	and	and	CCONJ
easat-6028	302	8	a.	a.	PROPN
easat-6028	302	9	e.	e.	PROPN
easat-6028	302	10	seaman	seaman	PROPN
easat-6028	302	11	,	,	PUNCT
easat-6028	302	12	"	"	PUNCT
easat-6028	302	13	predicting	predict	VERB
easat-6028	302	14	change	change	NOUN
easat-6028	302	15	in	in	ADP
easat-6028	302	16	management	management	NOUN
easat-6028	302	17	accounting	accounting	NOUN
easat-6028	302	18	systems	system	NOUN
easat-6028	302	19	:	:	PUNCT
easat-6028	302	20	national	national	ADJ
easat-6028	302	21	culture	culture	NOUN
easat-6028	302	22	and	and	CCONJ
easat-6028	302	23	industry	industry	NOUN
easat-6028	302	24	effects	effect	NOUN
easat-6028	302	25	,	,	PUNCT
easat-6028	302	26	"	"	PUNCT
easat-6028	302	27	accounting	accounting	NOUN
easat-6028	302	28	,	,	PUNCT
easat-6028	302	29	organizations	organization	NOUN
easat-6028	302	30	and	and	CCONJ
easat-6028	302	31	society	society	NOUN
easat-6028	302	32	,	,	PUNCT
easat-6028	302	33	vol	vol	NOUN
easat-6028	302	34	.	.	PROPN
easat-6028	302	35	26	26	NUM
easat-6028	302	36	,	,	PUNCT
easat-6028	302	37	no	no	INTJ
easat-6028	302	38	.	.	NOUN
easat-6028	302	39	4	4	NUM
easat-6028	302	40	-	-	SYM
easat-6028	302	41	5	5	NUM
easat-6028	302	42	,	,	PUNCT
easat-6028	302	43	pp	pp	ADJ
easat-6028	302	44	.	.	PUNCT
easat-6028	303	1	443	443	NUM
easat-6028	303	2	-	-	SYM
easat-6028	303	3	460	460	NUM
easat-6028	303	4	,	,	PUNCT
easat-6028	303	5	2001	2001	NUM
easat-6028	303	6	.	.	PUNCT
easat-6028	304	1	https://doi.org/10.1016/s0361-3682(01)00002-2	https://doi.org/10.1016/s0361-3682(01)00002-2	PROPN
easat-6028	305	1	[	[	X
easat-6028	305	2	27	27	NUM
easat-6028	305	3	]	]	X
easat-6028	305	4	c.	c.	NOUN
easat-6028	305	5	guilding	guilding	NOUN
easat-6028	305	6	,	,	PUNCT
easat-6028	305	7	k.	k.	PROPN
easat-6028	305	8	s.	s.	PROPN
easat-6028	305	9	cravens	cravens	PROPN
easat-6028	305	10	,	,	PUNCT
easat-6028	305	11	and	and	CCONJ
easat-6028	305	12	m.	m.	NOUN
easat-6028	305	13	tayles	tayle	NOUN
easat-6028	305	14	,	,	PUNCT
easat-6028	305	15	"	"	PUNCT
easat-6028	305	16	an	an	DET
easat-6028	305	17	international	international	ADJ
easat-6028	305	18	comparison	comparison	NOUN
easat-6028	305	19	of	of	ADP
easat-6028	305	20	strategic	strategic	ADJ
easat-6028	305	21	management	management	NOUN
easat-6028	305	22	accounting	accounting	NOUN
easat-6028	305	23	practices	practice	NOUN
easat-6028	305	24	,	,	PUNCT
easat-6028	305	25	"	"	PUNCT
easat-6028	305	26	management	management	NOUN
easat-6028	305	27	accounting	accounting	NOUN
easat-6028	305	28	research	research	NOUN
easat-6028	305	29	,	,	PUNCT
easat-6028	305	30	vol	vol	NOUN
easat-6028	305	31	.	.	PROPN
easat-6028	305	32	11	11	NUM
easat-6028	305	33	,	,	PUNCT
easat-6028	305	34	no	no	INTJ
easat-6028	305	35	.	.	NOUN
easat-6028	305	36	1	1	NUM
easat-6028	305	37	,	,	PUNCT
easat-6028	305	38	pp	pp	ADJ
easat-6028	305	39	.	.	PUNCT
easat-6028	306	1	113	113	NUM
easat-6028	306	2	-	-	SYM
easat-6028	306	3	135	135	NUM
easat-6028	306	4	,	,	PUNCT
easat-6028	306	5	2000	2000	NUM
easat-6028	306	6	.	.	PUNCT
easat-6028	307	1	https://doi.org/10.1006/mare.1999.0120	https://doi.org/10.1006/mare.1999.0120	PROPN
easat-6028	308	1	[	[	X
easat-6028	308	2	28	28	NUM
easat-6028	308	3	]	]	X
easat-6028	308	4	n.	n.	NOUN
easat-6028	308	5	lybaert	lybaert	PROPN
easat-6028	308	6	,	,	PUNCT
easat-6028	308	7	"	"	PUNCT
easat-6028	308	8	the	the	DET
easat-6028	308	9	information	information	NOUN
easat-6028	308	10	use	use	NOUN
easat-6028	308	11	in	in	ADP
easat-6028	308	12	a	a	DET
easat-6028	308	13	sme	sme	NOUN
easat-6028	308	14	:	:	PUNCT
easat-6028	308	15	its	its	PRON
easat-6028	308	16	importance	importance	NOUN
easat-6028	308	17	and	and	CCONJ
easat-6028	308	18	some	some	DET
easat-6028	308	19	elements	element	NOUN
easat-6028	308	20	of	of	ADP
easat-6028	308	21	influence	influence	NOUN
easat-6028	308	22	,	,	PUNCT
easat-6028	308	23	"	"	PUNCT
easat-6028	308	24	small	small	ADJ
easat-6028	308	25	business	business	NOUN
easat-6028	308	26	economics	economic	NOUN
easat-6028	308	27	,	,	PUNCT
easat-6028	308	28	vol	vol	NOUN
easat-6028	308	29	.	.	PROPN
easat-6028	308	30	10	10	NUM
easat-6028	308	31	,	,	PUNCT
easat-6028	308	32	no	no	INTJ
easat-6028	308	33	.	.	NOUN
easat-6028	308	34	2	2	NUM
easat-6028	308	35	,	,	PUNCT
easat-6028	308	36	pp	pp	ADJ
easat-6028	308	37	.	.	PUNCT
easat-6028	309	1	171	171	NUM
easat-6028	309	2	-	-	SYM
easat-6028	309	3	191	191	NUM
easat-6028	309	4	,	,	PUNCT
easat-6028	309	5	1998	1998	NUM
easat-6028	309	6	.	.	PUNCT
easat-6028	310	1	https://doi.org/10.1023/a:1007967721235	https://doi.org/10.1023/a:1007967721235	PROPN
easat-6028	310	2	[	[	X
easat-6028	310	3	29	29	NUM
easat-6028	310	4	]	]	PUNCT
easat-6028	310	5	k.	k.	PROPN
easat-6028	310	6	ahmad	ahmad	PROPN
easat-6028	310	7	and	and	CCONJ
easat-6028	310	8	s.	s.	PROPN
easat-6028	310	9	m.	m.	PROPN
easat-6028	310	10	zabri	zabri	PROPN
easat-6028	310	11	,	,	PUNCT
easat-6028	310	12	"	"	PUNCT
easat-6028	310	13	factors	factor	NOUN
easat-6028	310	14	explaining	explain	VERB
easat-6028	310	15	the	the	DET
easat-6028	310	16	use	use	NOUN
easat-6028	310	17	of	of	ADP
easat-6028	310	18	management	management	NOUN
easat-6028	310	19	accounting	accounting	NOUN
easat-6028	310	20	practices	practice	NOUN
easat-6028	310	21	in	in	ADP
easat-6028	310	22	malaysian	malaysian	ADJ
easat-6028	310	23	mediumsized	mediumsized	ADJ
easat-6028	310	24	firms	firm	NOUN
easat-6028	310	25	,	,	PUNCT
easat-6028	310	26	"	"	PUNCT
easat-6028	310	27	journal	journal	NOUN
easat-6028	310	28	of	of	ADP
easat-6028	310	29	small	small	ADJ
easat-6028	310	30	business	business	NOUN
easat-6028	310	31	and	and	CCONJ
easat-6028	310	32	enterprise	enterprise	NOUN
easat-6028	310	33	development	development	NOUN
easat-6028	310	34	,	,	PUNCT
easat-6028	310	35	vol	vol	NOUN
easat-6028	310	36	.	.	PROPN
easat-6028	310	37	22	22	NUM
easat-6028	310	38	,	,	PUNCT
easat-6028	310	39	no	no	INTJ
easat-6028	310	40	.	.	NOUN
easat-6028	310	41	4	4	NUM
easat-6028	310	42	,	,	PUNCT
easat-6028	310	43	pp	pp	ADJ
easat-6028	310	44	.	.	PUNCT
easat-6028	311	1	762	762	NUM
easat-6028	311	2	-	-	SYM
easat-6028	311	3	781	781	NUM
easat-6028	311	4	,	,	PUNCT
easat-6028	311	5	2015	2015	NUM
easat-6028	311	6	.	.	PUNCT
easat-6028	312	1	https://doi.org/10.1108/jsbed-04-2012-0054	https://doi.org/10.1108/jsbed-04-2012-0054	X
easat-6028	313	1	[	[	X
easat-6028	313	2	30	30	NUM
easat-6028	313	3	]	]	X
easat-6028	313	4	r.	r.	PROPN
easat-6028	313	5	h.	h.	PROPN
easat-6028	313	6	chenhall	chenhall	PROPN
easat-6028	313	7	,	,	PUNCT
easat-6028	313	8	"	"	PUNCT
easat-6028	313	9	management	management	NOUN
easat-6028	313	10	control	control	NOUN
easat-6028	313	11	systems	system	NOUN
easat-6028	313	12	design	design	NOUN
easat-6028	313	13	within	within	ADP
easat-6028	313	14	its	its	PRON
easat-6028	313	15	organizational	organizational	ADJ
easat-6028	313	16	context	context	NOUN
easat-6028	313	17	:	:	PUNCT
easat-6028	313	18	findings	finding	NOUN
easat-6028	313	19	from	from	ADP
easat-6028	313	20	contingencybased	contingencybase	VERB
easat-6028	313	21	research	research	NOUN
easat-6028	313	22	and	and	CCONJ
easat-6028	313	23	directions	direction	NOUN
easat-6028	313	24	for	for	ADP
easat-6028	313	25	the	the	DET
easat-6028	313	26	future	future	NOUN
easat-6028	313	27	,	,	PUNCT
easat-6028	313	28	"	"	PUNCT
easat-6028	313	29	accounting	accounting	NOUN
easat-6028	313	30	,	,	PUNCT
easat-6028	313	31	organizations	organization	NOUN
easat-6028	313	32	and	and	CCONJ
easat-6028	313	33	society	society	NOUN
easat-6028	313	34	,	,	PUNCT
easat-6028	313	35	vol	vol	NOUN
easat-6028	313	36	.	.	PROPN
easat-6028	313	37	28	28	NUM
easat-6028	313	38	,	,	PUNCT
easat-6028	313	39	no	no	INTJ
easat-6028	313	40	.	.	NOUN
easat-6028	313	41	2	2	NUM
easat-6028	313	42	-	-	SYM
easat-6028	313	43	3	3	NUM
easat-6028	313	44	,	,	PUNCT
easat-6028	313	45	pp	pp	ADJ
easat-6028	313	46	.	.	PUNCT
easat-6028	314	1	127	127	NUM
easat-6028	314	2	-	-	SYM
easat-6028	314	3	168	168	NUM
easat-6028	314	4	,	,	PUNCT
easat-6028	314	5	2003	2003	NUM
easat-6028	314	6	.	.	PUNCT
easat-6028	315	1	https://doi.org/10.1016/s0361-3682(01)00027-7	https://doi.org/10.1016/s0361-3682(01)00027-7	NOUN
easat-6028	316	1	[	[	X
easat-6028	316	2	31	31	NUM
easat-6028	316	3	]	]	PUNCT
easat-6028	316	4	m.	m.	PROPN
easat-6028	316	5	d.	d.	PROPN
easat-6028	316	6	c.	c.	PROPN
easat-6028	316	7	g.	g.	PROPN
easat-6028	316	8	alves	alves	PROPN
easat-6028	316	9	,	,	PUNCT
easat-6028	316	10	"	"	PUNCT
easat-6028	316	11	information	information	NOUN
easat-6028	316	12	technology	technology	NOUN
easat-6028	316	13	roles	role	VERB
easat-6028	316	14	in	in	ADP
easat-6028	316	15	accounting	accounting	NOUN
easat-6028	316	16	tasks	task	NOUN
easat-6028	316	17	–	–	PUNCT
easat-6028	316	18	a	a	DET
easat-6028	316	19	multiple	multiple	ADJ
easat-6028	316	20	-	-	PUNCT
easat-6028	316	21	case	case	NOUN
easat-6028	316	22	study	study	NOUN
easat-6028	316	23	,	,	PUNCT
easat-6028	316	24	"	"	PUNCT
easat-6028	316	25	international	international	ADJ
easat-6028	316	26	journal	journal	NOUN
easat-6028	316	27	of	of	ADP
easat-6028	316	28	trade	trade	NOUN
easat-6028	316	29	,	,	PUNCT
easat-6028	316	30	economics	economic	NOUN
easat-6028	316	31	and	and	CCONJ
easat-6028	316	32	finance	finance	NOUN
easat-6028	316	33	,	,	PUNCT
easat-6028	316	34	vol	vol	NOUN
easat-6028	316	35	.	.	PROPN
easat-6028	317	1	1	1	NUM
easat-6028	317	2	,	,	PUNCT
easat-6028	317	3	no	no	INTJ
easat-6028	317	4	.	.	NOUN
easat-6028	317	5	1	1	NUM
easat-6028	317	6	,	,	PUNCT
easat-6028	317	7	pp	pp	ADJ
easat-6028	317	8	.	.	PUNCT
easat-6028	318	1	103	103	NUM
easat-6028	318	2	-	-	SYM
easat-6028	318	3	107	107	NUM
easat-6028	318	4	,	,	PUNCT
easat-6028	318	5	2010	2010	NUM
easat-6028	318	6	.	.	PUNCT
easat-6028	319	1	https://doi.org/10.7763/ijtef.2010.v1.19	https://doi.org/10.7763/ijtef.2010.v1.19	X
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easat-6028	320	2	32	32	NUM
easat-6028	320	3	]	]	PUNCT
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easat-6028	321	5	,	,	PUNCT
easat-6028	321	6	"	"	PUNCT
easat-6028	321	7	the	the	DET
easat-6028	321	8	adoption	adoption	NOUN
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easat-6028	321	11	management	management	NOUN
easat-6028	321	12	accounting	accounting	NOUN
easat-6028	321	13	practices	practice	NOUN
easat-6028	321	14	in	in	ADP
easat-6028	321	15	vietnamese	vietnamese	ADJ
easat-6028	321	16	enterprises	enterprise	NOUN
easat-6028	321	17	during	during	ADP
easat-6028	321	18	economic	economic	ADJ
easat-6028	321	19	transition	transition	NOUN
easat-6028	321	20	,	,	PUNCT
easat-6028	321	21	"	"	PUNCT
easat-6028	321	22	phd	phd	NOUN
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easat-6028	321	27	,	,	PUNCT
easat-6028	321	28	australia	australia	PROPN
easat-6028	321	29	,	,	PUNCT
easat-6028	321	30	2012	2012	NUM
easat-6028	321	31	.	.	PUNCT
easat-6028	322	1	[	[	X
easat-6028	322	2	33	33	NUM
easat-6028	322	3	]	]	X
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easat-6028	322	5	e.	e.	PROPN
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easat-6028	322	7	,	,	PUNCT
easat-6028	322	8	o.	o.	PROPN
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easat-6028	322	26	manufacturing	manufacturing	NOUN
easat-6028	322	27	organizations	organization	NOUN
easat-6028	322	28	,	,	PUNCT
easat-6028	322	29	"	"	PUNCT
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easat-6028	322	33	economics	economic	NOUN
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easat-6028	322	38	.	.	PROPN
easat-6028	322	39	6	6	NUM
easat-6028	322	40	,	,	PUNCT
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easat-6028	322	43	6	6	NUM
easat-6028	322	44	,	,	PUNCT
easat-6028	322	45	pp	pp	ADJ
easat-6028	322	46	.	.	PUNCT
easat-6028	323	1	234	234	NUM
easat-6028	323	2	-	-	SYM
easat-6028	323	3	239	239	NUM
easat-6028	323	4	,	,	PUNCT
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easat-6028	323	6	.	.	PUNCT
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easat-6028	324	3	34	34	NUM
easat-6028	324	4	]	]	PUNCT
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easat-6028	324	6	f.	f.	PROPN
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easat-6028	324	10	c.	c.	PROPN
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easat-6028	324	13	b.	b.	PROPN
easat-6028	324	14	j.	j.	PROPN
easat-6028	324	15	babin	babin	PROPN
easat-6028	324	16	,	,	PUNCT
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easat-6028	324	18	r.	r.	PROPN
easat-6028	324	19	e.	e.	PROPN
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easat-6028	324	25	,	,	PUNCT
easat-6028	324	26	7th	7th	ADJ
easat-6028	324	27	ed	ed	NOUN
easat-6028	324	28	.	.	PUNCT
easat-6028	325	1	upper	upper	ADJ
easat-6028	325	2	saddle	saddle	PROPN
easat-6028	325	3	river	river	PROPN
easat-6028	325	4	,	,	PUNCT
easat-6028	325	5	nj	nj	PROPN
easat-6028	325	6	:	:	PUNCT
easat-6028	325	7	pearson	pearson	PROPN
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easat-6028	325	9	,	,	PUNCT
easat-6028	325	10	2010	2010	NUM
easat-6028	325	11	.	.	PUNCT
easat-6028	326	1	[	[	X
easat-6028	326	2	35	35	NUM
easat-6028	326	3	]	]	PUNCT
easat-6028	326	4	j.	j.	PROPN
easat-6028	326	5	f.	f.	PROPN
easat-6028	326	6	hair	hair	PROPN
easat-6028	326	7	,	,	PUNCT
easat-6028	326	8	jr	jr	PROPN
easat-6028	326	9	.	.	PROPN
easat-6028	326	10	,	,	PUNCT
easat-6028	326	11	w.	w.	PROPN
easat-6028	326	12	c.	c.	PROPN
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easat-6028	326	14	,	,	PUNCT
easat-6028	326	15	b.	b.	PROPN
easat-6028	326	16	j.	j.	PROPN
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easat-6028	326	19	r.	r.	PROPN
easat-6028	326	20	e.	e.	PROPN
easat-6028	326	21	anderson	anderson	PROPN
easat-6028	326	22	,	,	PUNCT
easat-6028	326	23	and	and	CCONJ
easat-6028	326	24	r.	r.	PROPN
easat-6028	326	25	l.	l.	PROPN
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easat-6028	326	27	,	,	PUNCT
easat-6028	326	28	multivariate	multivariate	NOUN
easat-6028	326	29	data	datum	NOUN
easat-6028	326	30	analysis	analysis	NOUN
easat-6028	326	31	,	,	PUNCT
easat-6028	326	32	6th	6th	ADJ
easat-6028	326	33	ed	ed	NOUN
easat-6028	326	34	.	.	PUNCT
easat-6028	327	1	united	united	PROPN
easat-6028	327	2	states	states	PROPN
easat-6028	327	3	:	:	PUNCT
easat-6028	327	4	pearson	pearson	PROPN
easat-6028	327	5	prentice	prentice	PROPN
easat-6028	327	6	hall	hall	PROPN
easat-6028	327	7	,	,	PUNCT
easat-6028	327	8	2006	2006	NUM
easat-6028	327	9	.	.	PUNCT
easat-6028	328	1	https://doi.org/10.13106/jafeb.2020.vol7.no8.077	https://doi.org/10.13106/jafeb.2020.vol7.no8.077	PROPN
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easat-6028	328	6	https://doi.org/10.1006/mare.1999.0119	https://doi.org/10.1006/mare.1999.0119	PROPN
easat-6028	328	7	https://doi.org/10.1016/s0361-3682(01)00002-2	https://doi.org/10.1016/s0361-3682(01)00002-2	NOUN
easat-6028	328	8	https://doi.org/10.1006/mare.1999.0120	https://doi.org/10.1006/mare.1999.0120	PROPN
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easat-6028	328	12	https://doi.org/10.7763/ijtef.2010.v1.19	https://doi.org/10.7763/ijtef.2010.v1.19	NOUN
easat-6028	329	1	https://doi.org/10.5539/ijef.v6n6p234	https://doi.org/10.5539/ijef.v6n6p234	NOUN
easat-6028	329	2	563	563	NUM
easat-6028	329	3	edelweiss	edelweiss	PROPN
easat-6028	329	4	applied	apply	VERB
easat-6028	329	5	science	science	NOUN
easat-6028	329	6	and	and	CCONJ
easat-6028	329	7	technology	technology	NOUN
easat-6028	329	8	issn	issn	PROPN
easat-6028	329	9	:	:	PUNCT
easat-6028	329	10	2576	2576	NUM
easat-6028	329	11	-	-	SYM
easat-6028	329	12	8484	8484	NUM
easat-6028	329	13	vol	vol	NOUN
easat-6028	329	14	.	.	PROPN
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easat-6028	330	4	.	.	NOUN
easat-6028	331	1	4	4	NUM
easat-6028	331	2	:	:	PUNCT
easat-6028	331	3	551	551	NUM
easat-6028	331	4	-	-	SYM
easat-6028	331	5	563	563	NUM
easat-6028	331	6	,	,	PUNCT
easat-6028	331	7	2025	2025	NUM
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easat-6028	331	9	:	:	PUNCT
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easat-6028	331	11	©	©	PROPN
easat-6028	331	12	2025	2025	NUM
easat-6028	331	13	by	by	ADP
easat-6028	331	14	the	the	DET
easat-6028	331	15	authors	author	NOUN
easat-6028	331	16	;	;	PUNCT
easat-6028	331	17	licensee	licensee	PROPN
easat-6028	331	18	learning	learn	VERB
easat-6028	331	19	gate	gate	NOUN
easat-6028	331	20	annex	annex	NOUN
easat-6028	331	21	table	table	NOUN
easat-6028	331	22	2	2	NUM
easat-6028	331	23	.	.	X
easat-6028	332	1	result	result	NOUN
easat-6028	332	2	of	of	ADP
easat-6028	332	3	confirmatory	confirmatory	ADJ
easat-6028	332	4	factor	factor	NOUN
easat-6028	332	5	analysis	analysis	NOUN
easat-6028	332	6	(	(	PUNCT
easat-6028	332	7	cfa	cfa	NOUN
easat-6028	332	8	)	)	PUNCT
easat-6028	332	9	.	.	PUNCT
easat-6028	333	1	factor	factor	NOUN
easat-6028	333	2	number	number	NOUN
easat-6028	333	3	of	of	ADP
easat-6028	333	4	observation	observation	NOUN
easat-6028	333	5	variables	variable	VERB
easat-6028	333	6	composite	composite	ADJ
easat-6028	333	7	reliability	reliability	NOUN
easat-6028	333	8	average	average	ADJ
easat-6028	333	9	variance	variance	NOUN
easat-6028	333	10	extracted	extract	VERB
easat-6028	333	11	minimum	minimum	NOUN
easat-6028	333	12	normalized	normalize	VERB
easat-6028	333	13	regression	regression	NOUN
easat-6028	333	14	weight	weight	NOUN
easat-6028	333	15	competition	competition	NOUN
easat-6028	333	16	(	(	PUNCT
easat-6028	333	17	com	com	NOUN
easat-6028	333	18	)	)	PUNCT
easat-6028	333	19	4	4	NUM
easat-6028	333	20	0.831	0.831	NUM
easat-6028	333	21	0.509	0.509	NUM
easat-6028	333	22	0.612	0.612	NUM
easat-6028	333	23	managers	manager	NOUN
easat-6028	333	24	participation	participation	NOUN
easat-6028	333	25	(	(	PUNCT
easat-6028	333	26	man	man	NOUN
easat-6028	333	27	)	)	PUNCT
easat-6028	333	28	4	4	NUM
easat-6028	333	29	0.866	0.866	NUM
easat-6028	333	30	0.618	0.618	NUM
easat-6028	333	31	0.733	0.733	NUM
easat-6028	333	32	accountants	accountant	NOUN
easat-6028	333	33	’	'	PUNCT
easat-6028	333	34	competence	competence	NOUN
easat-6028	333	35	(	(	PUNCT
easat-6028	333	36	act	act	PROPN
easat-6028	333	37	)	)	PUNCT
easat-6028	333	38	3	3	NUM
easat-6028	333	39	0.830	0.830	NUM
easat-6028	333	40	0.621	0.621	NUM
easat-6028	333	41	0.736	0.736	NUM
easat-6028	333	42	manufacturing	manufacturing	NOUN
easat-6028	333	43	technologies	technology	NOUN
easat-6028	333	44	(	(	PUNCT
easat-6028	333	45	ppc	ppc	NOUN
easat-6028	333	46	)	)	PUNCT
easat-6028	333	47	4	4	NUM
easat-6028	333	48	0.839	0.839	NUM
easat-6028	333	49	0.568	0.568	NUM
easat-6028	333	50	0.650	0.650	NUM
easat-6028	333	51	application	application	NOUN
easat-6028	333	52	of	of	ADP
easat-6028	333	53	information	information	NOUN
easat-6028	333	54	technology	technology	NOUN
easat-6028	333	55	(	(	PUNCT
easat-6028	333	56	itc	itc	PROPN
easat-6028	333	57	)	)	PUNCT
easat-6028	333	58	3	3	NUM
easat-6028	333	59	0.813	0.813	NUM
easat-6028	333	60	0.622	0.622	NUM
easat-6028	333	61	0.514	0.514	NUM
easat-6028	333	62	management	management	NOUN
easat-6028	333	63	accounting	accounting	NOUN
easat-6028	333	64	for	for	ADP
easat-6028	333	65	decisionmaking	decisionmake	VERB
easat-6028	333	66	(	(	PUNCT
easat-6028	333	67	mamd	mamd	ADJ
easat-6028	333	68	)	)	PUNCT
easat-6028	333	69	3	3	NUM
easat-6028	333	70	0.800	0.800	NUM
easat-6028	333	71	0,575	0,575	NUM
easat-6028	333	72	0,629	0,629	NUM
easat-6028	333	73	firm	firm	ADJ
easat-6028	333	74	performance	performance	NOUN
easat-6028	333	75	(	(	PUNCT
easat-6028	333	76	per	per	ADP
easat-6028	333	77	)	)	PUNCT
easat-6028	333	78	5	5	NUM
easat-6028	333	79	0.872	0.872	NUM
easat-6028	333	80	0,580	0,580	NUM
easat-6028	333	81	0,666	0,666	NUM
easat-6028	333	82	table	table	NOUN
easat-6028	333	83	3	3	NUM
easat-6028	333	84	.	.	X
easat-6028	334	1	regression	regression	VERB
easat-6028	334	2	analysis	analysis	NOUN
easat-6028	334	3	and	and	CCONJ
easat-6028	334	4	hypothesis	hypothesis	NOUN
easat-6028	334	5	results	result	NOUN
easat-6028	334	6	.	.	PUNCT
easat-6028	335	1	hypothesis	hypothesis	NOUN
easat-6028	335	2	estimate	estimate	NOUN
easat-6028	335	3	s.e	s.e	PROPN
easat-6028	335	4	.	.	PROPN
easat-6028	335	5	c.r	c.r	PROPN
easat-6028	335	6	.	.	PUNCT
easat-6028	336	1	p	p	X
easat-6028	336	2	co	co	NOUN
easat-6028	336	3	mamd	mamd	ADJ
easat-6028	336	4	<	<	X
easat-6028	336	5	--com	--com	X
easat-6028	336	6	0.501	0.501	NUM
easat-6028	336	7	0.061	0.061	NUM
easat-6028	336	8	8.336	8.336	NUM
easat-6028	336	9	*	*	PUNCT
easat-6028	336	10	*	*	PUNCT
easat-6028	336	11	*	*	PUNCT
easat-6028	336	12	accept	accept	VERB
easat-6028	336	13	mamd	mamd	ADJ
easat-6028	336	14	<	<	X
easat-6028	336	15	--man	--man	NUM
easat-6028	336	16	0.004	0.004	NUM
easat-6028	336	17	0.048	0.048	NUM
easat-6028	336	18	0.086	0.086	NUM
easat-6028	336	19	0.931	0.931	NUM
easat-6028	336	20	reject	reject	VERB
easat-6028	336	21	mamd	mamd	ADJ
easat-6028	336	22	<	<	X
easat-6028	336	23	--act	--act	PROPN
easat-6028	336	24	0.217	0.217	NUM
easat-6028	336	25	0.054	0.054	NUM
easat-6028	336	26	4.033	4.033	NUM
easat-6028	336	27	*	*	PUNCT
easat-6028	336	28	*	*	PUNCT
easat-6028	336	29	*	*	PUNCT
easat-6028	336	30	accept	accept	VERB
easat-6028	336	31	mamd	mamd	ADJ
easat-6028	336	32	<	<	X
easat-6028	336	33	--ppc	--ppc	X
easat-6028	336	34	0.527	0.527	NUM
easat-6028	336	35	0.060	0.060	NUM
easat-6028	336	36	8.813	8.813	NUM
easat-6028	336	37	*	*	PUNCT
easat-6028	336	38	*	*	PUNCT
easat-6028	336	39	*	*	AUX
easat-6028	336	40	accept	accept	VERB
easat-6028	336	41	mamd	mamd	ADJ
easat-6028	336	42	<	<	X
easat-6028	336	43	--itc	--itc	PROPN
easat-6028	336	44	-0.051	-0.051	NUM
easat-6028	336	45	0.040	0.040	NUM
easat-6028	336	46	-1.272	-1.272	NUM
easat-6028	336	47	0.203	0.203	NUM
easat-6028	336	48	reject	reject	NOUN
easat-6028	336	49	per	per	ADP
easat-6028	336	50	<	<	X
easat-6028	336	51	--mamd	--mamd	NUM
easat-6028	336	52	0.444	0.444	NUM
easat-6028	336	53	0.080	0.080	NUM
easat-6028	336	54	5.567	5.567	NUM
easat-6028	336	55	*	*	PUNCT
easat-6028	336	56	*	*	PUNCT
easat-6028	336	57	*	*	PUNCT
easat-6028	336	58	accept	accept	VERB
easat-6028	336	59	figure	figure	NOUN
easat-6028	336	60	2	2	NUM
easat-6028	336	61	.	.	PUNCT
easat-6028	336	62	classification	classification	NOUN
easat-6028	336	63	enterprises	enterprise	NOUN
easat-6028	336	64	.	.	PUNCT