id	sid	tid	token	lemma	pos
easat-6111	1	1	edelweiss	edelweiss	PROPN
easat-6111	1	2	applied	apply	VERB
easat-6111	1	3	science	science	NOUN
easat-6111	1	4	and	and	CCONJ
easat-6111	1	5	technology	technology	NOUN
easat-6111	1	6	issn	issn	PROPN
easat-6111	1	7	:	:	PUNCT
easat-6111	1	8	2576	2576	NUM
easat-6111	1	9	-	-	SYM
easat-6111	1	10	8484	8484	NUM
easat-6111	1	11	vol	vol	NOUN
easat-6111	1	12	.	.	PROPN
easat-6111	2	1	9	9	NUM
easat-6111	2	2	,	,	PUNCT
easat-6111	2	3	no	no	INTJ
easat-6111	2	4	.	.	NOUN
easat-6111	2	5	4	4	NUM
easat-6111	2	6	,	,	PUNCT
easat-6111	2	7	827	827	NUM
easat-6111	2	8	-	-	SYM
easat-6111	2	9	840	840	NUM
easat-6111	2	10	2025	2025	NUM
easat-6111	2	11	publisher	publisher	NOUN
easat-6111	2	12	:	:	PUNCT
easat-6111	2	13	learning	learn	VERB
easat-6111	2	14	gate	gate	NOUN
easat-6111	2	15	doi	doi	PROPN
easat-6111	2	16	:	:	PUNCT
easat-6111	2	17	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	ADJ
easat-6111	2	18	©	©	PROPN
easat-6111	2	19	2025	2025	NUM
easat-6111	2	20	by	by	ADP
easat-6111	2	21	the	the	DET
easat-6111	2	22	authors	author	NOUN
easat-6111	2	23	;	;	PUNCT
easat-6111	2	24	licensee	licensee	PROPN
easat-6111	2	25	learning	learning	NOUN
easat-6111	2	26	gate	gate	NOUN
easat-6111	3	1	©	©	PROPN
easat-6111	3	2	2025	2025	NUM
easat-6111	3	3	by	by	ADP
easat-6111	3	4	the	the	DET
easat-6111	3	5	authors	author	NOUN
easat-6111	3	6	;	;	PUNCT
easat-6111	3	7	licensee	licensee	PROPN
easat-6111	3	8	learning	learning	NOUN
easat-6111	3	9	gate	gate	NOUN
easat-6111	3	10	history	history	NOUN
easat-6111	3	11	:	:	PUNCT
easat-6111	3	12	received	receive	VERB
easat-6111	3	13	:	:	PUNCT
easat-6111	3	14	14	14	NUM
easat-6111	3	15	february	february	NOUN
easat-6111	3	16	2025	2025	NUM
easat-6111	3	17	;	;	PUNCT
easat-6111	3	18	revised	revise	VERB
easat-6111	3	19	:	:	PUNCT
easat-6111	3	20	21	21	NUM
easat-6111	3	21	march	march	NOUN
easat-6111	3	22	2025	2025	NUM
easat-6111	3	23	;	;	PUNCT
easat-6111	3	24	accepted	accept	VERB
easat-6111	3	25	:	:	PUNCT
easat-6111	3	26	26	26	NUM
easat-6111	3	27	march	march	NOUN
easat-6111	3	28	2025	2025	NUM
easat-6111	3	29	;	;	PUNCT
easat-6111	3	30	published	publish	VERB
easat-6111	3	31	:	:	PUNCT
easat-6111	3	32	10	10	NUM
easat-6111	3	33	april	april	PROPN
easat-6111	3	34	2025	2025	NUM
easat-6111	3	35	*	*	PUNCT
easat-6111	3	36	correspondence	correspondence	NOUN
easat-6111	3	37	:	:	PUNCT
easat-6111	3	38	felixighosewe@yahoo.com	felixighosewe@yahoo.com	X
easat-6111	4	1	cloud	cloud	NOUN
easat-6111	4	2	-	-	PUNCT
easat-6111	4	3	based	base	VERB
easat-6111	4	4	accounting	accounting	NOUN
easat-6111	4	5	challenges	challenge	NOUN
easat-6111	4	6	and	and	CCONJ
easat-6111	4	7	integration	integration	NOUN
easat-6111	4	8	amongst	amongst	ADP
easat-6111	4	9	accounting	accounting	NOUN
easat-6111	4	10	and	and	CCONJ
easat-6111	4	11	finance	finance	NOUN
easat-6111	4	12	professionals	professional	NOUN
easat-6111	4	13	in	in	ADP
easat-6111	4	14	nigeria	nigeria	PROPN
easat-6111	4	15	andrew	andrew	PROPN
easat-6111	4	16	ugbah1	ugbah1	PROPN
easat-6111	4	17	,	,	PUNCT
easat-6111	4	18	felix	felix	PROPN
easat-6111	4	19	enaibre	enaibre	PROPN
easat-6111	5	1	ighosewe2	ighosewe2	PROPN
easat-6111	5	2	*	*	PROPN
easat-6111	5	3	,	,	PUNCT
easat-6111	5	4	andrew	andrew	PROPN
easat-6111	5	5	,	,	PUNCT
easat-6111	5	6	e.o	e.o	PROPN
easat-6111	5	7	.	.	PUNCT
easat-6111	5	8	erhijakpor3	erhijakpor3	PROPN
easat-6111	6	1	1department	1department	NUM
easat-6111	6	2	of	of	ADP
easat-6111	6	3	accounting	accounting	NOUN
easat-6111	6	4	and	and	CCONJ
easat-6111	6	5	finance	finance	NOUN
easat-6111	6	6	,	,	PUNCT
easat-6111	6	7	university	university	NOUN
easat-6111	6	8	of	of	ADP
easat-6111	6	9	delta	delta	PROPN
easat-6111	6	10	,	,	PUNCT
easat-6111	6	11	agbor	agbor	NOUN
easat-6111	6	12	,	,	PUNCT
easat-6111	6	13	delta	delta	PROPN
easat-6111	6	14	state	state	PROPN
easat-6111	6	15	,	,	PUNCT
easat-6111	6	16	nigeria	nigeria	PROPN
easat-6111	6	17	;	;	PUNCT
easat-6111	6	18	ugbahaa@gmail.com	ugbahaa@gmail.com	X
easat-6111	6	19	;	;	PUNCT
easat-6111	6	20	andrew.ugbah@unidel.edu.ng	andrew.ugbah@unidel.edu.ng	PROPN
easat-6111	6	21	(	(	PUNCT
easat-6111	6	22	a.u	a.u	PROPN
easat-6111	6	23	.	.	PROPN
easat-6111	6	24	)	)	PUNCT
easat-6111	6	25	.	.	PUNCT
easat-6111	7	1	2department	2department	NUM
easat-6111	7	2	of	of	ADP
easat-6111	7	3	accounting	accounting	NOUN
easat-6111	7	4	,	,	PUNCT
easat-6111	7	5	dennis	dennis	PROPN
easat-6111	7	6	osadebay	osadebay	PROPN
easat-6111	7	7	university	university	PROPN
easat-6111	7	8	,	,	PUNCT
easat-6111	7	9	asaba	asaba	NOUN
easat-6111	7	10	,	,	PUNCT
easat-6111	7	11	delta	delta	NOUN
easat-6111	7	12	state	state	PROPN
easat-6111	7	13	,	,	PUNCT
easat-6111	7	14	nigeria	nigeria	PROPN
easat-6111	7	15	;	;	PUNCT
easat-6111	7	16	felix.ighosewe@dou.edu.ng	felix.ighosewe@dou.edu.ng	NUM
easat-6111	7	17	;	;	PUNCT
easat-6111	7	18	felixighosewe@yahoo.com	felixighosewe@yahoo.com	X
easat-6111	7	19	(	(	PUNCT
easat-6111	7	20	f.e.i	f.e.i	NOUN
easat-6111	7	21	.	.	PUNCT
easat-6111	7	22	)	)	PUNCT
easat-6111	7	23	.	.	PUNCT
easat-6111	8	1	3department	3department	NUM
easat-6111	8	2	of	of	ADP
easat-6111	8	3	banking	banking	NOUN
easat-6111	8	4	and	and	CCONJ
easat-6111	8	5	finance	finance	NOUN
easat-6111	8	6	,	,	PUNCT
easat-6111	8	7	delta	delta	PROPN
easat-6111	8	8	state	state	PROPN
easat-6111	8	9	university	university	PROPN
easat-6111	8	10	,	,	PUNCT
easat-6111	8	11	abraka	abraka	PROPN
easat-6111	8	12	,	,	PUNCT
easat-6111	8	13	delta	delta	PROPN
easat-6111	8	14	state	state	PROPN
easat-6111	8	15	,	,	PUNCT
easat-6111	8	16	nigeria	nigeria	PROPN
easat-6111	8	17	;	;	PUNCT
easat-6111	8	18	erhijakporaeo@delsu.edu.ng	erhijakporaeo@delsu.edu.ng	NOUN
easat-6111	8	19	;	;	PUNCT
easat-6111	8	20	aeoerhijakpor@gmail.com	aeoerhijakpor@gmail.com	X
easat-6111	8	21	(	(	PUNCT
easat-6111	8	22	a.e.o.e	a.e.o.e	PROPN
easat-6111	8	23	.	.	PUNCT
easat-6111	8	24	)	)	PUNCT
easat-6111	8	25	.	.	PUNCT
easat-6111	9	1	abstract	abstract	ADV
easat-6111	9	2	:	:	PUNCT
easat-6111	9	3	although	although	SCONJ
easat-6111	9	4	the	the	DET
easat-6111	9	5	emergence	emergence	NOUN
easat-6111	9	6	of	of	ADP
easat-6111	9	7	cloud	cloud	ADJ
easat-6111	9	8	accounting	accounting	NOUN
easat-6111	9	9	(	(	PUNCT
easat-6111	9	10	ca	ca	NOUN
easat-6111	9	11	)	)	PUNCT
easat-6111	9	12	has	have	AUX
easat-6111	9	13	gained	gain	VERB
easat-6111	9	14	high	high	ADJ
easat-6111	9	15	momentum	momentum	NOUN
easat-6111	9	16	considering	consider	VERB
easat-6111	9	17	the	the	DET
easat-6111	9	18	enormous	enormous	ADJ
easat-6111	9	19	benefits	benefit	NOUN
easat-6111	9	20	it	it	PRON
easat-6111	9	21	presents	present	VERB
easat-6111	9	22	in	in	ADP
easat-6111	9	23	all	all	DET
easat-6111	9	24	walks	walk	NOUN
easat-6111	9	25	of	of	ADP
easat-6111	9	26	human	human	ADJ
easat-6111	9	27	life	life	NOUN
easat-6111	9	28	,	,	PUNCT
easat-6111	9	29	its	its	PRON
easat-6111	9	30	integration	integration	NOUN
easat-6111	9	31	into	into	ADP
easat-6111	9	32	the	the	DET
easat-6111	9	33	financial	financial	ADJ
easat-6111	9	34	operations	operation	NOUN
easat-6111	9	35	and	and	CCONJ
easat-6111	9	36	decision	decision	NOUN
easat-6111	9	37	-	-	PUNCT
easat-6111	9	38	making	make	VERB
easat-6111	9	39	processes	process	NOUN
easat-6111	9	40	of	of	ADP
easat-6111	9	41	firms	firm	NOUN
easat-6111	9	42	in	in	ADP
easat-6111	9	43	nigeria	nigeria	PROPN
easat-6111	9	44	remains	remain	VERB
easat-6111	9	45	limited	limited	ADJ
easat-6111	9	46	due	due	ADP
easat-6111	9	47	to	to	ADP
easat-6111	9	48	various	various	ADJ
easat-6111	9	49	challenges	challenge	NOUN
easat-6111	9	50	.	.	PUNCT
easat-6111	10	1	consequently	consequently	ADV
easat-6111	10	2	,	,	PUNCT
easat-6111	10	3	this	this	DET
easat-6111	10	4	research	research	NOUN
easat-6111	10	5	is	be	AUX
easat-6111	10	6	motivated	motivate	VERB
easat-6111	10	7	to	to	PART
easat-6111	10	8	investigate	investigate	VERB
easat-6111	10	9	the	the	DET
easat-6111	10	10	extent	extent	NOUN
easat-6111	10	11	to	to	PART
easat-6111	10	12	which	which	DET
easat-6111	10	13	challenges	challenge	NOUN
easat-6111	10	14	related	relate	VERB
easat-6111	10	15	to	to	ADP
easat-6111	10	16	security	security	NOUN
easat-6111	10	17	issues	issue	NOUN
easat-6111	10	18	(	(	PUNCT
easat-6111	10	19	si	si	NOUN
easat-6111	10	20	)	)	PUNCT
easat-6111	10	21	,	,	PUNCT
easat-6111	10	22	compatibility	compatibility	NOUN
easat-6111	10	23	issues	issue	NOUN
easat-6111	10	24	(	(	PUNCT
easat-6111	10	25	cs	cs	PROPN
easat-6111	10	26	)	)	PUNCT
easat-6111	10	27	,	,	PUNCT
easat-6111	10	28	internet	internet	NOUN
easat-6111	10	29	reliability	reliability	NOUN
easat-6111	10	30	issues	issue	NOUN
easat-6111	10	31	(	(	PUNCT
easat-6111	10	32	ir	ir	NOUN
easat-6111	10	33	)	)	PUNCT
easat-6111	10	34	,	,	PUNCT
easat-6111	10	35	subscription	subscription	NOUN
easat-6111	10	36	costs	cost	NOUN
easat-6111	10	37	(	(	PUNCT
easat-6111	10	38	ss	ss	NOUN
easat-6111	10	39	)	)	PUNCT
easat-6111	10	40	,	,	PUNCT
easat-6111	10	41	training	training	NOUN
easat-6111	10	42	costs	cost	NOUN
easat-6111	10	43	(	(	PUNCT
easat-6111	10	44	tc	tc	NOUN
easat-6111	10	45	)	)	PUNCT
easat-6111	10	46	,	,	PUNCT
easat-6111	10	47	and	and	CCONJ
easat-6111	10	48	regulatory	regulatory	ADJ
easat-6111	10	49	ambiguities	ambiguity	NOUN
easat-6111	10	50	(	(	PUNCT
easat-6111	10	51	ra	ra	NOUN
easat-6111	10	52	)	)	PUNCT
easat-6111	10	53	affect	affect	VERB
easat-6111	10	54	ca	ca	NOUN
easat-6111	10	55	integration	integration	NOUN
easat-6111	10	56	in	in	ADP
easat-6111	10	57	nigeria	nigeria	PROPN
easat-6111	10	58	.	.	PUNCT
easat-6111	11	1	in	in	ADP
easat-6111	11	2	light	light	NOUN
easat-6111	11	3	of	of	ADP
easat-6111	11	4	this	this	PRON
easat-6111	11	5	,	,	PUNCT
easat-6111	11	6	questionnaires	questionnaire	NOUN
easat-6111	11	7	were	be	AUX
easat-6111	11	8	administered	administer	VERB
easat-6111	11	9	to	to	ADP
easat-6111	11	10	accounting	accounting	NOUN
easat-6111	11	11	and	and	CCONJ
easat-6111	11	12	finance	finance	NOUN
easat-6111	11	13	professionals	professional	NOUN
easat-6111	11	14	in	in	ADP
easat-6111	11	15	asaba	asaba	NOUN
easat-6111	11	16	,	,	PUNCT
easat-6111	11	17	agbor	agbor	NOUN
easat-6111	11	18	,	,	PUNCT
easat-6111	11	19	abraka	abraka	NOUN
easat-6111	11	20	,	,	PUNCT
easat-6111	11	21	and	and	CCONJ
easat-6111	11	22	ozoro	ozoro	X
easat-6111	11	23	in	in	ADP
easat-6111	11	24	nigeria	nigeria	PROPN
easat-6111	11	25	.	.	PUNCT
easat-6111	12	1	data	datum	NOUN
easat-6111	12	2	were	be	AUX
easat-6111	12	3	analyzed	analyze	VERB
easat-6111	12	4	using	use	VERB
easat-6111	12	5	partial	partial	ADJ
easat-6111	12	6	least	least	ADJ
easat-6111	12	7	squares	square	NOUN
easat-6111	12	8	(	(	PUNCT
easat-6111	12	9	pls	pls	INTJ
easat-6111	12	10	)	)	PUNCT
easat-6111	12	11	with	with	ADP
easat-6111	12	12	the	the	DET
easat-6111	12	13	aid	aid	NOUN
easat-6111	12	14	of	of	ADP
easat-6111	12	15	smartpls	smartpls	NOUN
easat-6111	12	16	.	.	PUNCT
easat-6111	13	1	out	out	ADP
easat-6111	13	2	of	of	ADP
easat-6111	13	3	the	the	DET
easat-6111	13	4	400	400	NUM
easat-6111	13	5	questionnaires	questionnaire	NOUN
easat-6111	13	6	distributed	distribute	VERB
easat-6111	13	7	,	,	PUNCT
easat-6111	13	8	356	356	NUM
easat-6111	13	9	were	be	AUX
easat-6111	13	10	retrieved	retrieve	VERB
easat-6111	13	11	and	and	CCONJ
easat-6111	13	12	used	use	VERB
easat-6111	13	13	for	for	ADP
easat-6111	13	14	the	the	DET
easat-6111	13	15	analysis	analysis	NOUN
easat-6111	13	16	with	with	ADP
easat-6111	13	17	the	the	DET
easat-6111	13	18	aid	aid	NOUN
easat-6111	13	19	of	of	ADP
easat-6111	13	20	smartpls	smartpls	NOUN
easat-6111	13	21	.	.	PUNCT
easat-6111	14	1	prior	prior	ADV
easat-6111	14	2	to	to	ADP
easat-6111	14	3	conducting	conduct	VERB
easat-6111	14	4	the	the	DET
easat-6111	14	5	pls	pls	NOUN
easat-6111	14	6	analysis	analysis	NOUN
easat-6111	14	7	,	,	PUNCT
easat-6111	14	8	the	the	DET
easat-6111	14	9	kaiser	kaiser	PROPN
easat-6111	14	10	-	-	PUNCT
easat-6111	14	11	meyer	meyer	PROPN
easat-6111	14	12	-	-	PUNCT
easat-6111	14	13	olkin	olkin	PROPN
easat-6111	14	14	(	(	PUNCT
easat-6111	14	15	kmo	kmo	NOUN
easat-6111	14	16	)	)	PUNCT
easat-6111	14	17	and	and	CCONJ
easat-6111	14	18	bartlett	bartlett	PROPN
easat-6111	14	19	's	's	PART
easat-6111	14	20	test	test	NOUN
easat-6111	14	21	of	of	ADP
easat-6111	14	22	sphericity	sphericity	PROPN
easat-6111	14	23	(	(	PUNCT
easat-6111	14	24	bts	bts	PROPN
easat-6111	14	25	)	)	PUNCT
easat-6111	14	26	were	be	AUX
easat-6111	14	27	conducted	conduct	VERB
easat-6111	14	28	.	.	PUNCT
easat-6111	15	1	overall	overall	ADV
easat-6111	15	2	,	,	PUNCT
easat-6111	15	3	both	both	CCONJ
easat-6111	15	4	kmo	kmo	PROPN
easat-6111	15	5	and	and	CCONJ
easat-6111	15	6	bts	bt	NOUN
easat-6111	15	7	are	be	AUX
easat-6111	15	8	used	use	VERB
easat-6111	15	9	to	to	PART
easat-6111	15	10	test	test	VERB
easat-6111	15	11	the	the	DET
easat-6111	15	12	suitability	suitability	NOUN
easat-6111	15	13	of	of	ADP
easat-6111	15	14	the	the	DET
easat-6111	15	15	factor	factor	NOUN
easat-6111	15	16	analysis	analysis	NOUN
easat-6111	15	17	.	.	PUNCT
easat-6111	16	1	spss	spss	PROPN
easat-6111	16	2	was	be	AUX
easat-6111	16	3	used	use	VERB
easat-6111	16	4	to	to	PART
easat-6111	16	5	conduct	conduct	VERB
easat-6111	16	6	both	both	DET
easat-6111	16	7	preliminary	preliminary	ADJ
easat-6111	16	8	tests	test	NOUN
easat-6111	16	9	.	.	PUNCT
easat-6111	17	1	the	the	DET
easat-6111	17	2	pls	pls	PROPN
easat-6111	17	3	estimate	estimate	NOUN
easat-6111	17	4	reported	report	VERB
easat-6111	17	5	that	that	SCONJ
easat-6111	17	6	security	security	NOUN
easat-6111	17	7	issues	issue	NOUN
easat-6111	17	8	(	(	PUNCT
easat-6111	17	9	si	si	NOUN
easat-6111	17	10	)	)	PUNCT
easat-6111	17	11	,	,	PUNCT
easat-6111	17	12	compatibility	compatibility	NOUN
easat-6111	17	13	issues	issue	NOUN
easat-6111	17	14	(	(	PUNCT
easat-6111	17	15	cs	cs	PROPN
easat-6111	17	16	)	)	PUNCT
easat-6111	17	17	,	,	PUNCT
easat-6111	17	18	internet	internet	NOUN
easat-6111	17	19	reliability	reliability	NOUN
easat-6111	17	20	(	(	PUNCT
easat-6111	17	21	ir	ir	NOUN
easat-6111	17	22	)	)	PUNCT
easat-6111	17	23	,	,	PUNCT
easat-6111	17	24	and	and	CCONJ
easat-6111	17	25	regulatory	regulatory	ADJ
easat-6111	17	26	ambiguities	ambiguity	NOUN
easat-6111	17	27	(	(	PUNCT
easat-6111	17	28	ra	ra	NOUN
easat-6111	17	29	)	)	PUNCT
easat-6111	17	30	significantly	significantly	ADV
easat-6111	17	31	deter	deter	VERB
easat-6111	17	32	ca	ca	NOUN
easat-6111	17	33	integration	integration	NOUN
easat-6111	17	34	.	.	PUNCT
easat-6111	18	1	however	however	ADV
easat-6111	18	2	,	,	PUNCT
easat-6111	18	3	a	a	DET
easat-6111	18	4	moderate	moderate	ADJ
easat-6111	18	5	increase	increase	NOUN
easat-6111	18	6	in	in	ADP
easat-6111	18	7	both	both	DET
easat-6111	18	8	subscription	subscription	NOUN
easat-6111	18	9	costs	cost	NOUN
easat-6111	18	10	(	(	PUNCT
easat-6111	18	11	ss	ss	NOUN
easat-6111	18	12	)	)	PUNCT
easat-6111	18	13	and	and	CCONJ
easat-6111	18	14	training	training	NOUN
easat-6111	18	15	costs	cost	NOUN
easat-6111	18	16	(	(	PUNCT
easat-6111	18	17	tc	tc	NOUN
easat-6111	18	18	)	)	PUNCT
easat-6111	18	19	increases	increase	NOUN
easat-6111	18	20	ca	can	AUX
easat-6111	18	21	integration	integration	NOUN
easat-6111	18	22	.	.	PUNCT
easat-6111	19	1	therefore	therefore	ADV
easat-6111	19	2	,	,	PUNCT
easat-6111	19	3	the	the	DET
easat-6111	19	4	study	study	NOUN
easat-6111	19	5	concludes	conclude	VERB
easat-6111	19	6	that	that	SCONJ
easat-6111	19	7	high	high	ADJ
easat-6111	19	8	security	security	NOUN
easat-6111	19	9	issues	issue	NOUN
easat-6111	19	10	(	(	PUNCT
easat-6111	19	11	si	si	NOUN
easat-6111	19	12	)	)	PUNCT
easat-6111	19	13	,	,	PUNCT
easat-6111	19	14	compatibility	compatibility	NOUN
easat-6111	19	15	issues	issue	NOUN
easat-6111	19	16	(	(	PUNCT
easat-6111	19	17	cs	cs	PROPN
easat-6111	19	18	)	)	PUNCT
easat-6111	19	19	,	,	PUNCT
easat-6111	19	20	internet	internet	NOUN
easat-6111	19	21	reliability	reliability	NOUN
easat-6111	19	22	(	(	PUNCT
easat-6111	19	23	ir	ir	NOUN
easat-6111	19	24	)	)	PUNCT
easat-6111	19	25	,	,	PUNCT
easat-6111	19	26	and	and	CCONJ
easat-6111	19	27	regulatory	regulatory	ADJ
easat-6111	19	28	ambiguities	ambiguity	NOUN
easat-6111	19	29	(	(	PUNCT
easat-6111	19	30	ra	ra	NOUN
easat-6111	19	31	)	)	PUNCT
easat-6111	19	32	significantly	significantly	ADV
easat-6111	19	33	deter	deter	VERB
easat-6111	19	34	ca	ca	NOUN
easat-6111	19	35	integration	integration	NOUN
easat-6111	19	36	,	,	PUNCT
easat-6111	19	37	but	but	CCONJ
easat-6111	19	38	a	a	DET
easat-6111	19	39	moderate	moderate	ADJ
easat-6111	19	40	rise	rise	NOUN
easat-6111	19	41	in	in	ADP
easat-6111	19	42	subscription	subscription	NOUN
easat-6111	19	43	costs	cost	NOUN
easat-6111	19	44	(	(	PUNCT
easat-6111	19	45	ss	ss	NOUN
easat-6111	19	46	)	)	PUNCT
easat-6111	19	47	and	and	CCONJ
easat-6111	19	48	training	training	NOUN
easat-6111	19	49	costs	cost	NOUN
easat-6111	19	50	(	(	PUNCT
easat-6111	19	51	tc	tc	NOUN
easat-6111	19	52	)	)	PUNCT
easat-6111	19	53	increases	increase	NOUN
easat-6111	19	54	ca	can	AUX
easat-6111	19	55	integration	integration	NOUN
easat-6111	19	56	.	.	PUNCT
easat-6111	20	1	to	to	PART
easat-6111	20	2	address	address	VERB
easat-6111	20	3	the	the	DET
easat-6111	20	4	security	security	NOUN
easat-6111	20	5	issues	issue	NOUN
easat-6111	20	6	,	,	PUNCT
easat-6111	20	7	the	the	DET
easat-6111	20	8	study	study	NOUN
easat-6111	20	9	suggests	suggest	VERB
easat-6111	20	10	that	that	SCONJ
easat-6111	20	11	nigerian	nigerian	ADJ
easat-6111	20	12	businesses	business	NOUN
easat-6111	20	13	need	need	VERB
easat-6111	20	14	to	to	PART
easat-6111	20	15	conduct	conduct	VERB
easat-6111	20	16	regular	regular	ADJ
easat-6111	20	17	security	security	NOUN
easat-6111	20	18	audits	audits	NOUN
easat-6111	20	19	and	and	CCONJ
easat-6111	20	20	that	that	PRON
easat-6111	20	21	accounting	accounting	NOUN
easat-6111	20	22	and	and	CCONJ
easat-6111	20	23	finance	finance	NOUN
easat-6111	20	24	professionals	professional	NOUN
easat-6111	20	25	need	need	VERB
easat-6111	20	26	to	to	PART
easat-6111	20	27	collaborate	collaborate	VERB
easat-6111	20	28	with	with	ADP
easat-6111	20	29	credible	credible	ADJ
easat-6111	20	30	ca	ca	NOUN
easat-6111	20	31	service	service	NOUN
easat-6111	20	32	providers	provider	NOUN
easat-6111	20	33	.	.	PUNCT
easat-6111	21	1	lastly	lastly	ADV
easat-6111	21	2	,	,	PUNCT
easat-6111	21	3	accountants	accountant	NOUN
easat-6111	21	4	and	and	CCONJ
easat-6111	21	5	finance	finance	NOUN
easat-6111	21	6	analysts	analyst	NOUN
easat-6111	21	7	need	need	VERB
easat-6111	21	8	to	to	PART
easat-6111	21	9	invest	invest	VERB
easat-6111	21	10	in	in	ADP
easat-6111	21	11	multiple	multiple	ADJ
easat-6111	21	12	computer	computer	NOUN
easat-6111	21	13	hardware	hardware	NOUN
easat-6111	21	14	such	such	ADJ
easat-6111	21	15	as	as	ADP
easat-6111	21	16	switches	switch	NOUN
easat-6111	21	17	,	,	PUNCT
easat-6111	21	18	routers	router	NOUN
easat-6111	21	19	,	,	PUNCT
easat-6111	21	20	and	and	CCONJ
easat-6111	21	21	other	other	ADJ
easat-6111	21	22	network	network	NOUN
easat-6111	21	23	gadgets	gadget	NOUN
easat-6111	21	24	.	.	PUNCT
easat-6111	22	1	keywords	keyword	NOUN
easat-6111	22	2	:	:	PUNCT
easat-6111	22	3	accounting	accounting	NOUN
easat-6111	22	4	&	&	CCONJ
easat-6111	22	5	finance	finance	PROPN
easat-6111	22	6	professionals	professional	NOUN
easat-6111	22	7	,	,	PUNCT
easat-6111	22	8	cloud	cloud	ADJ
easat-6111	22	9	accounting	accounting	NOUN
easat-6111	22	10	integration	integration	NOUN
easat-6111	22	11	,	,	PUNCT
easat-6111	22	12	cloud	cloud	NOUN
easat-6111	22	13	-	-	PUNCT
easat-6111	22	14	based	base	VERB
easat-6111	22	15	accounting	accounting	NOUN
easat-6111	22	16	challenges	challenge	NOUN
easat-6111	22	17	.	.	PUNCT
easat-6111	23	1	1	1	X
easat-6111	23	2	.	.	X
easat-6111	23	3	introduction	introduction	NOUN
easat-6111	23	4	over	over	ADP
easat-6111	23	5	time	time	NOUN
easat-6111	23	6	,	,	PUNCT
easat-6111	23	7	cloud	cloud	ADJ
easat-6111	23	8	accounting	accounting	NOUN
easat-6111	23	9	(	(	PUNCT
easat-6111	23	10	ca	ca	NOUN
easat-6111	23	11	)	)	PUNCT
easat-6111	23	12	has	have	AUX
easat-6111	23	13	gained	gain	VERB
easat-6111	23	14	high	high	ADJ
easat-6111	23	15	momentum	momentum	NOUN
easat-6111	23	16	considering	consider	VERB
easat-6111	23	17	the	the	DET
easat-6111	23	18	enormous	enormous	ADJ
easat-6111	23	19	benefits	benefit	NOUN
easat-6111	23	20	its	its	PRON
easat-6111	23	21	presents	present	NOUN
easat-6111	23	22	in	in	ADP
easat-6111	23	23	all	all	DET
easat-6111	23	24	walks	walk	NOUN
easat-6111	23	25	of	of	ADP
easat-6111	23	26	human	human	ADJ
easat-6111	23	27	life	life	NOUN
easat-6111	23	28	[	[	X
easat-6111	23	29	1	1	NUM
easat-6111	23	30	]	]	PUNCT
easat-6111	23	31	.	.	PUNCT
easat-6111	24	1	in	in	ADP
easat-6111	24	2	no	no	DET
easat-6111	24	3	doubt	doubt	NOUN
easat-6111	24	4	,	,	PUNCT
easat-6111	24	5	its	its	PRON
easat-6111	24	6	emergence	emergence	NOUN
easat-6111	24	7	has	have	AUX
easat-6111	24	8	redefined	redefine	VERB
easat-6111	24	9	how	how	SCONJ
easat-6111	24	10	accounting	accounting	NOUN
easat-6111	24	11	and	and	CCONJ
easat-6111	24	12	finance	finance	NOUN
easat-6111	24	13	professionals	professional	NOUN
easat-6111	24	14	analyze	analyze	VERB
easat-6111	24	15	their	their	PRON
easat-6111	24	16	financial	financial	ADJ
easat-6111	24	17	data	datum	NOUN
easat-6111	24	18	[	[	X
easat-6111	24	19	2	2	NUM
easat-6111	24	20	,	,	PUNCT
easat-6111	24	21	3	3	NUM
easat-6111	24	22	]	]	PUNCT
easat-6111	24	23	.	.	PUNCT
easat-6111	25	1	in	in	ADP
easat-6111	25	2	line	line	NOUN
easat-6111	25	3	with	with	ADP
easat-6111	25	4	shim	shim	NOUN
easat-6111	25	5	,	,	PUNCT
easat-6111	25	6	et	et	PROPN
easat-6111	25	7	al	al	PROPN
easat-6111	25	8	.	.	PUNCT
easat-6111	26	1	[	[	X
easat-6111	26	2	4	4	NUM
easat-6111	26	3	]	]	PUNCT
easat-6111	26	4	submission	submission	NOUN
easat-6111	26	5	,	,	PUNCT
easat-6111	26	6	ca	can	AUX
easat-6111	26	7	integration	integration	NOUN
easat-6111	26	8	enhances	enhance	VERB
easat-6111	26	9	firm	firm	ADJ
easat-6111	26	10	’s	’s	PART
easat-6111	26	11	decision	decision	NOUN
easat-6111	26	12	making	making	NOUN
easat-6111	26	13	process	process	NOUN
easat-6111	26	14	as	as	SCONJ
easat-6111	26	15	it	it	PRON
easat-6111	26	16	offers	offer	VERB
easat-6111	26	17	seamless	seamless	ADJ
easat-6111	26	18	scalability	scalability	NOUN
easat-6111	26	19	,	,	PUNCT
easat-6111	26	20	remote	remote	ADJ
easat-6111	26	21	accessibility	accessibility	NOUN
easat-6111	26	22	at	at	ADP
easat-6111	26	23	low	low	ADJ
easat-6111	26	24	cost	cost	NOUN
easat-6111	26	25	,	,	PUNCT
easat-6111	26	26	and	and	CCONJ
easat-6111	26	27	operational	operational	ADJ
easat-6111	26	28	efficiency	efficiency	NOUN
easat-6111	26	29	dasgupta	dasgupta	PROPN
easat-6111	26	30	,	,	PUNCT
easat-6111	26	31	et	et	PROPN
easat-6111	26	32	al	al	PROPN
easat-6111	26	33	.	.	PUNCT
easat-6111	27	1	[	[	X
easat-6111	27	2	5	5	NUM
easat-6111	27	3	]	]	PUNCT
easat-6111	27	4	and	and	CCONJ
easat-6111	27	5	gill	gill	PROPN
easat-6111	27	6	,	,	PUNCT
easat-6111	27	7	et	et	PROPN
easat-6111	27	8	al	al	PROPN
easat-6111	27	9	.	.	PUNCT
easat-6111	28	1	[	[	X
easat-6111	28	2	6	6	NUM
easat-6111	28	3	]	]	PUNCT
easat-6111	28	4	.	.	PUNCT
easat-6111	28	5	igbinenikaro	igbinenikaro	NOUN
easat-6111	28	6	and	and	CCONJ
easat-6111	28	7	adewusi	adewusi	VERB
easat-6111	29	1	[	[	X
easat-6111	29	2	1	1	X
easat-6111	29	3	]	]	PUNCT
easat-6111	29	4	added	add	VERB
easat-6111	29	5	that	that	SCONJ
easat-6111	29	6	,	,	PUNCT
easat-6111	29	7	though	though	SCONJ
easat-6111	29	8	ca	can	AUX
easat-6111	29	9	is	be	AUX
easat-6111	29	10	highly	highly	ADV
easat-6111	29	11	scalable	scalable	ADJ
easat-6111	29	12	,	,	PUNCT
easat-6111	29	13	it	it	PRON
easat-6111	29	14	offers	offer	VERB
easat-6111	29	15	high	high	ADJ
easat-6111	29	16	predictable	predictable	ADJ
easat-6111	29	17	and	and	CCONJ
easat-6111	29	18	dependable	dependable	ADJ
easat-6111	29	19	subscription	subscription	NOUN
easat-6111	29	20	-	-	PUNCT
easat-6111	29	21	based	base	VERB
easat-6111	29	22	pricing	pricing	NOUN
easat-6111	29	23	system	system	NOUN
easat-6111	29	24	than	than	ADP
easat-6111	29	25	manual	manual	ADJ
easat-6111	29	26	accounting	accounting	NOUN
easat-6111	29	27	system	system	NOUN
easat-6111	29	28	.	.	PUNCT
easat-6111	30	1	ultimately	ultimately	ADV
easat-6111	30	2	,	,	PUNCT
easat-6111	30	3	the	the	DET
easat-6111	30	4	ca	ca	NOUN
easat-6111	30	5	integration	integration	NOUN
easat-6111	30	6	into	into	ADP
easat-6111	30	7	business	business	NOUN
easat-6111	30	8	operations	operation	NOUN
easat-6111	30	9	simplifies	simplifie	NOUN
easat-6111	30	10	business	business	NOUN
easat-6111	30	11	operations	operation	NOUN
easat-6111	30	12	,	,	PUNCT
easat-6111	30	13	increase	increase	VERB
easat-6111	30	14	accuracy	accuracy	NOUN
easat-6111	30	15	,	,	PUNCT
easat-6111	30	16	supports	support	VERB
easat-6111	30	17	sustainability	sustainability	NOUN
easat-6111	30	18	goals	goal	NOUN
easat-6111	30	19	,	,	PUNCT
easat-6111	30	20	and	and	CCONJ
easat-6111	30	21	828	828	NUM
easat-6111	30	22	edelweiss	edelweiss	PROPN
easat-6111	30	23	applied	apply	VERB
easat-6111	30	24	science	science	NOUN
easat-6111	30	25	and	and	CCONJ
easat-6111	30	26	technology	technology	NOUN
easat-6111	30	27	issn	issn	PROPN
easat-6111	30	28	:	:	PUNCT
easat-6111	30	29	2576	2576	NUM
easat-6111	30	30	-	-	SYM
easat-6111	30	31	8484	8484	NUM
easat-6111	30	32	vol	vol	NOUN
easat-6111	30	33	.	.	PROPN
easat-6111	31	1	9	9	NUM
easat-6111	31	2	,	,	PUNCT
easat-6111	31	3	no	no	INTJ
easat-6111	31	4	.	.	NOUN
easat-6111	32	1	4	4	NUM
easat-6111	32	2	:	:	SYM
easat-6111	32	3	827	827	NUM
easat-6111	32	4	-	-	SYM
easat-6111	32	5	840	840	NUM
easat-6111	32	6	,	,	PUNCT
easat-6111	32	7	2025	2025	NUM
easat-6111	32	8	doi	doi	NOUN
easat-6111	32	9	:	:	PUNCT
easat-6111	32	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	32	11	©	©	PROPN
easat-6111	32	12	2025	2025	NUM
easat-6111	32	13	by	by	ADP
easat-6111	32	14	the	the	DET
easat-6111	32	15	authors	author	NOUN
easat-6111	32	16	;	;	PUNCT
easat-6111	32	17	licensee	licensee	PROPN
easat-6111	32	18	learning	learning	NOUN
easat-6111	32	19	gate	gate	NOUN
easat-6111	32	20	also	also	ADV
easat-6111	32	21	provides	provide	VERB
easat-6111	32	22	firms	firm	NOUN
easat-6111	32	23	with	with	ADP
easat-6111	32	24	a	a	DET
easat-6111	32	25	competitive	competitive	ADJ
easat-6111	32	26	edge	edge	NOUN
easat-6111	32	27	as	as	SCONJ
easat-6111	32	28	it	it	PRON
easat-6111	32	29	promotes	promote	VERB
easat-6111	32	30	digital	digital	ADJ
easat-6111	32	31	workflows	workflow	NOUN
easat-6111	32	32	and	and	CCONJ
easat-6111	32	33	reduces	reduce	VERB
easat-6111	32	34	reliance	reliance	NOUN
easat-6111	32	35	on	on	ADP
easat-6111	32	36	manual	manual	ADJ
easat-6111	32	37	accounting	accounting	NOUN
easat-6111	32	38	system	system	NOUN
easat-6111	32	39	[	[	X
easat-6111	32	40	7	7	NUM
easat-6111	32	41	,	,	PUNCT
easat-6111	32	42	8	8	NUM
easat-6111	32	43	]	]	PUNCT
easat-6111	32	44	.	.	PUNCT
easat-6111	33	1	consequently	consequently	ADV
easat-6111	33	2	,	,	PUNCT
easat-6111	33	3	firms	firm	NOUN
easat-6111	33	4	are	be	AUX
easat-6111	33	5	tailoring	tailor	VERB
easat-6111	33	6	towards	towards	ADP
easat-6111	33	7	the	the	DET
easat-6111	33	8	integration	integration	NOUN
easat-6111	33	9	of	of	ADP
easat-6111	33	10	ca	ca	NOUN
easat-6111	33	11	into	into	ADP
easat-6111	33	12	their	their	PRON
easat-6111	33	13	business	business	NOUN
easat-6111	33	14	model	model	NOUN
easat-6111	33	15	[	[	X
easat-6111	33	16	9	9	NUM
easat-6111	33	17	]	]	PUNCT
easat-6111	33	18	.	.	PUNCT
easat-6111	34	1	specifically	specifically	ADV
easat-6111	34	2	,	,	PUNCT
easat-6111	34	3	ca	can	AUX
easat-6111	34	4	presents	present	VERB
easat-6111	34	5	a	a	DET
easat-6111	34	6	unique	unique	ADJ
easat-6111	34	7	opportunities	opportunity	NOUN
easat-6111	34	8	for	for	SCONJ
easat-6111	34	9	nigerian	nigerian	ADJ
easat-6111	34	10	firms	firm	NOUN
easat-6111	34	11	to	to	PART
easat-6111	34	12	streamline	streamline	VERB
easat-6111	34	13	their	their	PRON
easat-6111	34	14	financial	financial	ADJ
easat-6111	34	15	operations	operation	NOUN
easat-6111	34	16	,	,	PUNCT
easat-6111	34	17	improve	improve	VERB
easat-6111	34	18	their	their	PRON
easat-6111	34	19	decision	decision	NOUN
easat-6111	34	20	making	making	NOUN
easat-6111	34	21	process	process	NOUN
easat-6111	34	22	and	and	CCONJ
easat-6111	34	23	also	also	ADV
easat-6111	34	24	contribute	contribute	VERB
easat-6111	34	25	meaningfully	meaningfully	ADV
easat-6111	34	26	to	to	ADP
easat-6111	34	27	the	the	DET
easat-6111	34	28	growth	growth	NOUN
easat-6111	34	29	of	of	ADP
easat-6111	34	30	the	the	DET
easat-6111	34	31	nigerian	nigerian	ADJ
easat-6111	34	32	economy	economy	NOUN
easat-6111	34	33	while	while	SCONJ
easat-6111	34	34	ensuring	ensure	VERB
easat-6111	34	35	that	that	SCONJ
easat-6111	34	36	their	their	PRON
easat-6111	34	37	financial	financial	ADJ
easat-6111	34	38	operations	operation	NOUN
easat-6111	34	39	and	and	CCONJ
easat-6111	34	40	decision	decision	NOUN
easat-6111	34	41	making	making	NOUN
easat-6111	34	42	process	process	NOUN
easat-6111	34	43	aligns	align	VERB
easat-6111	34	44	with	with	ADP
easat-6111	34	45	global	global	ADJ
easat-6111	34	46	technological	technological	ADJ
easat-6111	34	47	trends	trend	NOUN
easat-6111	34	48	[	[	X
easat-6111	34	49	5	5	NUM
easat-6111	34	50	,	,	PUNCT
easat-6111	34	51	6	6	NUM
easat-6111	34	52	,	,	PUNCT
easat-6111	34	53	10	10	NUM
easat-6111	34	54	]	]	PUNCT
easat-6111	34	55	.	.	PUNCT
easat-6111	35	1	still	still	ADV
easat-6111	35	2	,	,	PUNCT
easat-6111	35	3	the	the	DET
easat-6111	35	4	integration	integration	NOUN
easat-6111	35	5	of	of	ADP
easat-6111	35	6	ca	ca	NOUN
easat-6111	35	7	into	into	ADP
easat-6111	35	8	the	the	DET
easat-6111	35	9	financial	financial	ADJ
easat-6111	35	10	operations	operation	NOUN
easat-6111	35	11	and	and	CCONJ
easat-6111	35	12	decision	decision	NOUN
easat-6111	35	13	making	make	VERB
easat-6111	35	14	processes	process	NOUN
easat-6111	35	15	of	of	ADP
easat-6111	35	16	firms	firm	NOUN
easat-6111	35	17	in	in	ADP
easat-6111	35	18	nigeria	nigeria	PROPN
easat-6111	35	19	remains	remain	VERB
easat-6111	35	20	limited	limited	ADJ
easat-6111	35	21	due	due	ADP
easat-6111	35	22	to	to	ADP
easat-6111	35	23	various	various	ADJ
easat-6111	35	24	challenges	challenge	NOUN
easat-6111	35	25	.	.	PUNCT
easat-6111	36	1	notable	notable	ADJ
easat-6111	36	2	among	among	ADP
easat-6111	36	3	these	these	DET
easat-6111	36	4	challenges	challenge	NOUN
easat-6111	36	5	are	be	AUX
easat-6111	36	6	security	security	NOUN
easat-6111	36	7	issues	issue	NOUN
easat-6111	36	8	,	,	PUNCT
easat-6111	36	9	compatibility	compatibility	NOUN
easat-6111	36	10	issues	issue	NOUN
easat-6111	36	11	,	,	PUNCT
easat-6111	36	12	internet	internet	NOUN
easat-6111	36	13	reliability	reliability	NOUN
easat-6111	36	14	issues	issue	NOUN
easat-6111	36	15	,	,	PUNCT
easat-6111	36	16	subscription	subscription	NOUN
easat-6111	36	17	costs	cost	NOUN
easat-6111	36	18	,	,	PUNCT
easat-6111	36	19	training	training	NOUN
easat-6111	36	20	costs	cost	NOUN
easat-6111	36	21	,	,	PUNCT
easat-6111	36	22	and	and	CCONJ
easat-6111	36	23	regulatory	regulatory	ADJ
easat-6111	36	24	ambiguities	ambiguity	NOUN
easat-6111	36	25	.	.	PUNCT
easat-6111	37	1	specifically	specifically	ADV
easat-6111	37	2	,	,	PUNCT
easat-6111	37	3	security	security	NOUN
easat-6111	37	4	challenges	challenge	NOUN
easat-6111	37	5	such	such	ADJ
easat-6111	37	6	as	as	ADP
easat-6111	37	7	data	datum	NOUN
easat-6111	37	8	privacy	privacy	NOUN
easat-6111	37	9	breaches	breach	NOUN
easat-6111	37	10	and	and	CCONJ
easat-6111	37	11	cyber	cyber	NOUN
easat-6111	37	12	-	-	PUNCT
easat-6111	37	13	attacks	attack	NOUN
easat-6111	37	14	reduce	reduce	VERB
easat-6111	37	15	the	the	DET
easat-6111	37	16	extent	extent	NOUN
easat-6111	37	17	of	of	ADP
easat-6111	37	18	integration	integration	NOUN
easat-6111	37	19	of	of	ADP
easat-6111	37	20	ca	ca	NOUN
easat-6111	37	21	[	[	X
easat-6111	37	22	11	11	NUM
easat-6111	37	23	,	,	PUNCT
easat-6111	37	24	12	12	NUM
easat-6111	37	25	]	]	PUNCT
easat-6111	37	26	.	.	PUNCT
easat-6111	38	1	this	this	DET
easat-6111	38	2	challenge	challenge	NOUN
easat-6111	38	3	is	be	AUX
easat-6111	38	4	further	far	ADV
easat-6111	38	5	compounded	compound	VERB
easat-6111	38	6	by	by	ADP
easat-6111	38	7	low	low	ADJ
easat-6111	38	8	enforcement	enforcement	NOUN
easat-6111	38	9	mechanisms	mechanism	NOUN
easat-6111	38	10	in	in	ADP
easat-6111	38	11	place	place	NOUN
easat-6111	38	12	and	and	CCONJ
easat-6111	38	13	poor	poor	ADJ
easat-6111	38	14	implementation	implementation	NOUN
easat-6111	38	15	of	of	ADP
easat-6111	38	16	data	datum	NOUN
easat-6111	38	17	protection	protection	NOUN
easat-6111	38	18	laws	law	NOUN
easat-6111	38	19	[	[	X
easat-6111	38	20	13	13	NUM
easat-6111	38	21	]	]	PUNCT
easat-6111	38	22	.	.	PUNCT
easat-6111	39	1	another	another	DET
easat-6111	39	2	major	major	ADJ
easat-6111	39	3	challenge	challenge	NOUN
easat-6111	39	4	which	which	PRON
easat-6111	39	5	hinders	hinder	VERB
easat-6111	39	6	full	full	ADJ
easat-6111	39	7	integration	integration	NOUN
easat-6111	39	8	of	of	ADP
easat-6111	39	9	ca	ca	NOUN
easat-6111	39	10	is	be	AUX
easat-6111	39	11	huge	huge	ADJ
easat-6111	39	12	compliance	compliance	NOUN
easat-6111	39	13	costs	cost	NOUN
easat-6111	39	14	[	[	X
easat-6111	39	15	14	14	NUM
easat-6111	39	16	]	]	PUNCT
easat-6111	39	17	.	.	PUNCT
easat-6111	40	1	this	this	DET
easat-6111	40	2	challenge	challenge	NOUN
easat-6111	40	3	is	be	AUX
easat-6111	40	4	further	far	ADV
easat-6111	40	5	heightened	heighten	VERB
easat-6111	40	6	by	by	ADP
easat-6111	40	7	huge	huge	ADJ
easat-6111	40	8	legal	legal	ADJ
easat-6111	40	9	consultation	consultation	NOUN
easat-6111	40	10	fee	fee	NOUN
easat-6111	40	11	,	,	PUNCT
easat-6111	40	12	huge	huge	ADJ
easat-6111	40	13	system	system	NOUN
easat-6111	40	14	updates	update	VERB
easat-6111	40	15	,	,	PUNCT
easat-6111	40	16	and	and	CCONJ
easat-6111	40	17	huge	huge	ADJ
easat-6111	40	18	compliance	compliance	NOUN
easat-6111	40	19	audits	audits	NOUN
easat-6111	40	20	that	that	SCONJ
easat-6111	40	21	one	one	NUM
easat-6111	40	22	need	need	VERB
easat-6111	40	23	to	to	PART
easat-6111	40	24	meet	meet	VERB
easat-6111	40	25	with	with	ADP
easat-6111	40	26	the	the	DET
easat-6111	40	27	dynamic	dynamic	ADJ
easat-6111	40	28	legal	legal	ADJ
easat-6111	40	29	requirements	requirement	NOUN
easat-6111	40	30	.	.	PUNCT
easat-6111	41	1	again	again	ADV
easat-6111	41	2	,	,	PUNCT
easat-6111	41	3	high	high	ADJ
easat-6111	41	4	training	training	NOUN
easat-6111	41	5	costs	cost	NOUN
easat-6111	41	6	,	,	PUNCT
easat-6111	41	7	high	high	ADJ
easat-6111	41	8	subscription	subscription	NOUN
easat-6111	41	9	fees	fee	NOUN
easat-6111	41	10	,	,	PUNCT
easat-6111	41	11	internet	internet	NOUN
easat-6111	41	12	reliability	reliability	NOUN
easat-6111	41	13	and	and	CCONJ
easat-6111	41	14	regulatory	regulatory	ADJ
easat-6111	41	15	ambiguities	ambiguity	NOUN
easat-6111	41	16	compounded	compound	VERB
easat-6111	41	17	by	by	ADP
easat-6111	41	18	high	high	ADJ
easat-6111	41	19	skill	skill	NOUN
easat-6111	41	20	gaps	gap	NOUN
easat-6111	41	21	,	,	PUNCT
easat-6111	41	22	high	high	ADJ
easat-6111	41	23	infrastructure	infrastructure	NOUN
easat-6111	41	24	gaps	gap	NOUN
easat-6111	41	25	,	,	PUNCT
easat-6111	41	26	and	and	CCONJ
easat-6111	41	27	inconsistent	inconsistent	ADJ
easat-6111	41	28	policy	policy	NOUN
easat-6111	41	29	implementations	implementation	NOUN
easat-6111	41	30	further	far	ADV
easat-6111	41	31	hinders	hinder	VERB
easat-6111	41	32	full	full	ADJ
easat-6111	41	33	integration	integration	NOUN
easat-6111	41	34	of	of	ADP
easat-6111	41	35	ca	ca	NOUN
easat-6111	41	36	[	[	X
easat-6111	41	37	10	10	NUM
easat-6111	41	38	,	,	PUNCT
easat-6111	41	39	15	15	NUM
easat-6111	41	40	-	-	SYM
easat-6111	41	41	17	17	NUM
easat-6111	41	42	]	]	PUNCT
easat-6111	41	43	.	.	PUNCT
easat-6111	42	1	given	give	VERB
easat-6111	42	2	the	the	DET
easat-6111	42	3	critical	critical	ADJ
easat-6111	42	4	nature	nature	NOUN
easat-6111	42	5	of	of	ADP
easat-6111	42	6	these	these	DET
easat-6111	42	7	identified	identify	VERB
easat-6111	42	8	challenges	challenge	NOUN
easat-6111	42	9	,	,	PUNCT
easat-6111	42	10	it	it	PRON
easat-6111	42	11	is	be	AUX
easat-6111	42	12	highly	highly	ADV
easat-6111	42	13	imperative	imperative	ADJ
easat-6111	42	14	to	to	PART
easat-6111	42	15	understand	understand	VERB
easat-6111	42	16	how	how	SCONJ
easat-6111	42	17	nigerian	nigerian	ADJ
easat-6111	42	18	accounting	accounting	NOUN
easat-6111	42	19	professionals	professional	NOUN
easat-6111	42	20	perceive	perceive	VERB
easat-6111	42	21	and	and	CCONJ
easat-6111	42	22	integrate	integrate	VERB
easat-6111	42	23	ca	ca	NOUN
easat-6111	42	24	into	into	ADP
easat-6111	42	25	their	their	PRON
easat-6111	42	26	financial	financial	ADJ
easat-6111	42	27	operations	operation	NOUN
easat-6111	42	28	and	and	CCONJ
easat-6111	42	29	decision	decision	NOUN
easat-6111	42	30	making	make	VERB
easat-6111	42	31	processes	process	NOUN
easat-6111	42	32	.	.	PUNCT
easat-6111	43	1	this	this	DET
easat-6111	43	2	understanding	understanding	NOUN
easat-6111	43	3	will	will	AUX
easat-6111	43	4	guide	guide	VERB
easat-6111	43	5	policy	policy	NOUN
easat-6111	43	6	makers	maker	NOUN
easat-6111	43	7	/	/	SYM
easat-6111	43	8	regulatory	regulatory	ADJ
easat-6111	43	9	authorities	authority	NOUN
easat-6111	43	10	,	,	PUNCT
easat-6111	43	11	nigerian	nigerian	ADJ
easat-6111	43	12	businesses	business	NOUN
easat-6111	43	13	,	,	PUNCT
easat-6111	43	14	accounting	accounting	NOUN
easat-6111	43	15	and	and	CCONJ
easat-6111	43	16	finance	finance	NOUN
easat-6111	43	17	professionals	professional	NOUN
easat-6111	43	18	on	on	ADP
easat-6111	43	19	how	how	SCONJ
easat-6111	43	20	best	good	ADJ
easat-6111	43	21	to	to	PART
easat-6111	43	22	mitigate	mitigate	VERB
easat-6111	43	23	the	the	DET
easat-6111	43	24	challenges	challenge	NOUN
easat-6111	43	25	which	which	PRON
easat-6111	43	26	deters	deter	VERB
easat-6111	43	27	ca	can	AUX
easat-6111	43	28	integration	integration	NOUN
easat-6111	43	29	in	in	ADP
easat-6111	43	30	nigeria	nigeria	PROPN
easat-6111	43	31	.	.	PUNCT
easat-6111	44	1	also	also	ADV
easat-6111	44	2	,	,	PUNCT
easat-6111	44	3	the	the	DET
easat-6111	44	4	current	current	ADJ
easat-6111	44	5	study	study	NOUN
easat-6111	44	6	stands	stand	VERB
easat-6111	44	7	out	out	ADP
easat-6111	44	8	as	as	SCONJ
easat-6111	44	9	it	it	PRON
easat-6111	44	10	provides	provide	VERB
easat-6111	44	11	useful	useful	ADJ
easat-6111	44	12	insights	insight	NOUN
easat-6111	44	13	on	on	ADP
easat-6111	44	14	how	how	SCONJ
easat-6111	44	15	security	security	NOUN
easat-6111	44	16	issues	issue	NOUN
easat-6111	44	17	(	(	PUNCT
easat-6111	44	18	si	si	NOUN
easat-6111	44	19	)	)	PUNCT
easat-6111	44	20	,	,	PUNCT
easat-6111	44	21	compatibility	compatibility	NOUN
easat-6111	44	22	issues	issue	NOUN
easat-6111	44	23	(	(	PUNCT
easat-6111	44	24	cs	cs	PROPN
easat-6111	44	25	)	)	PUNCT
easat-6111	44	26	,	,	PUNCT
easat-6111	44	27	internet	internet	NOUN
easat-6111	44	28	reliability	reliability	NOUN
easat-6111	44	29	issues	issue	NOUN
easat-6111	44	30	(	(	PUNCT
easat-6111	44	31	ir	ir	NOUN
easat-6111	44	32	)	)	PUNCT
easat-6111	44	33	,	,	PUNCT
easat-6111	44	34	subscription	subscription	NOUN
easat-6111	44	35	costs	cost	NOUN
easat-6111	44	36	(	(	PUNCT
easat-6111	44	37	ss	ss	NOUN
easat-6111	44	38	)	)	PUNCT
easat-6111	44	39	,	,	PUNCT
easat-6111	44	40	training	training	NOUN
easat-6111	44	41	costs	cost	NOUN
easat-6111	44	42	(	(	PUNCT
easat-6111	44	43	tc	tc	NOUN
easat-6111	44	44	)	)	PUNCT
easat-6111	44	45	and	and	CCONJ
easat-6111	44	46	regulatory	regulatory	ADJ
easat-6111	44	47	ambiguities	ambiguity	NOUN
easat-6111	44	48	(	(	PUNCT
easat-6111	44	49	ra	ra	NOUN
easat-6111	44	50	)	)	PUNCT
easat-6111	44	51	uniquely	uniquely	ADV
easat-6111	44	52	impact	impact	VERB
easat-6111	44	53	the	the	DET
easat-6111	44	54	extent	extent	NOUN
easat-6111	44	55	accounting	accounting	NOUN
easat-6111	44	56	and	and	CCONJ
easat-6111	44	57	finance	finance	NOUN
easat-6111	44	58	professionals	professional	NOUN
easat-6111	44	59	integrates	integrate	NOUN
easat-6111	44	60	to	to	ADP
easat-6111	44	61	their	their	PRON
easat-6111	44	62	financial	financial	ADJ
easat-6111	44	63	operations	operation	NOUN
easat-6111	44	64	and	and	CCONJ
easat-6111	44	65	decision	decision	NOUN
easat-6111	44	66	making	make	VERB
easat-6111	44	67	processes	process	NOUN
easat-6111	44	68	.	.	PUNCT
easat-6111	45	1	observably	observably	ADV
easat-6111	45	2	,	,	PUNCT
easat-6111	45	3	existing	exist	VERB
easat-6111	45	4	ca	ca	NOUN
easat-6111	45	5	integration	integration	NOUN
easat-6111	45	6	studies	study	NOUN
easat-6111	45	7	predominantly	predominantly	ADV
easat-6111	45	8	focused	focus	VERB
easat-6111	45	9	mainly	mainly	ADV
easat-6111	45	10	on	on	ADP
easat-6111	45	11	cloud	cloud	ADJ
easat-6111	45	12	accounting	accounting	NOUN
easat-6111	45	13	drivers	driver	NOUN
easat-6111	45	14	,	,	PUNCT
easat-6111	45	15	benefits	benefit	NOUN
easat-6111	45	16	,	,	PUNCT
easat-6111	45	17	challenges	challenge	NOUN
easat-6111	45	18	and	and	CCONJ
easat-6111	45	19	prospects	prospect	VERB
easat-6111	45	20	cloud	cloud	ADJ
easat-6111	45	21	accounting	accounting	NOUN
easat-6111	45	22	integration	integration	NOUN
easat-6111	45	23	without	without	ADP
easat-6111	45	24	providing	provide	VERB
easat-6111	45	25	useful	useful	ADJ
easat-6111	45	26	insights	insight	NOUN
easat-6111	45	27	on	on	ADP
easat-6111	45	28	understanding	understand	VERB
easat-6111	45	29	how	how	SCONJ
easat-6111	45	30	security	security	NOUN
easat-6111	45	31	issues	issue	NOUN
easat-6111	45	32	(	(	PUNCT
easat-6111	45	33	si	si	NOUN
easat-6111	45	34	)	)	PUNCT
easat-6111	45	35	,	,	PUNCT
easat-6111	45	36	compatibility	compatibility	NOUN
easat-6111	45	37	issues	issue	NOUN
easat-6111	45	38	(	(	PUNCT
easat-6111	45	39	cs	cs	PROPN
easat-6111	45	40	)	)	PUNCT
easat-6111	45	41	,	,	PUNCT
easat-6111	45	42	internet	internet	NOUN
easat-6111	45	43	reliability	reliability	NOUN
easat-6111	45	44	issues	issue	NOUN
easat-6111	45	45	(	(	PUNCT
easat-6111	45	46	ir	ir	NOUN
easat-6111	45	47	)	)	PUNCT
easat-6111	45	48	,	,	PUNCT
easat-6111	45	49	subscription	subscription	NOUN
easat-6111	45	50	costs	cost	NOUN
easat-6111	45	51	(	(	PUNCT
easat-6111	45	52	ss	ss	NOUN
easat-6111	45	53	)	)	PUNCT
easat-6111	45	54	,	,	PUNCT
easat-6111	45	55	training	training	NOUN
easat-6111	45	56	costs	cost	NOUN
easat-6111	45	57	(	(	PUNCT
easat-6111	45	58	tc	tc	NOUN
easat-6111	45	59	)	)	PUNCT
easat-6111	45	60	and	and	CCONJ
easat-6111	45	61	regulatory	regulatory	ADJ
easat-6111	45	62	ambiguities	ambiguity	NOUN
easat-6111	45	63	(	(	PUNCT
easat-6111	45	64	ra	ra	NOUN
easat-6111	45	65	)	)	PUNCT
easat-6111	45	66	jointly	jointly	ADV
easat-6111	45	67	impact	impact	VERB
easat-6111	45	68	the	the	DET
easat-6111	45	69	extent	extent	NOUN
easat-6111	45	70	accounting	accounting	NOUN
easat-6111	45	71	and	and	CCONJ
easat-6111	45	72	finance	finance	NOUN
easat-6111	45	73	professionals	professional	NOUN
easat-6111	45	74	integrates	integrate	NOUN
easat-6111	45	75	into	into	ADP
easat-6111	45	76	their	their	PRON
easat-6111	45	77	financial	financial	ADJ
easat-6111	45	78	operations	operation	NOUN
easat-6111	45	79	and	and	CCONJ
easat-6111	45	80	decision	decision	NOUN
easat-6111	45	81	making	making	NOUN
easat-6111	45	82	processes	process	NOUN
easat-6111	45	83	(	(	PUNCT
easat-6111	45	84	see	see	VERB
easat-6111	45	85	the	the	DET
easat-6111	45	86	studies	study	NOUN
easat-6111	45	87	of	of	ADP
easat-6111	45	88	briglauer	briglauer	NOUN
easat-6111	45	89	,	,	PUNCT
easat-6111	45	90	et	et	PROPN
easat-6111	45	91	al	al	PROPN
easat-6111	45	92	.	.	PUNCT
easat-6111	46	1	[	[	X
easat-6111	46	2	15	15	NUM
easat-6111	46	3	]	]	PUNCT
easat-6111	46	4	;	;	PUNCT
easat-6111	46	5	gutta	gutta	PROPN
easat-6111	47	1	[	[	X
easat-6111	47	2	16	16	NUM
easat-6111	47	3	]	]	PUNCT
easat-6111	47	4	;	;	PUNCT
easat-6111	47	5	colangelo	colangelo	NOUN
easat-6111	47	6	[	[	X
easat-6111	47	7	17	17	NUM
easat-6111	47	8	]	]	X
easat-6111	47	9	;	;	PUNCT
easat-6111	47	10	singh	singh	PROPN
easat-6111	47	11	,	,	PUNCT
easat-6111	47	12	et	et	PROPN
easat-6111	47	13	al	al	PROPN
easat-6111	47	14	.	.	PUNCT
easat-6111	48	1	[	[	X
easat-6111	48	2	10	10	NUM
easat-6111	48	3	]	]	X
easat-6111	48	4	;	;	PUNCT
easat-6111	48	5	habibzadeh	habibzadeh	PROPN
easat-6111	48	6	,	,	PUNCT
easat-6111	48	7	et	et	PROPN
easat-6111	48	8	al	al	PROPN
easat-6111	48	9	.	.	PUNCT
easat-6111	49	1	[	[	X
easat-6111	49	2	13	13	NUM
easat-6111	49	3	]	]	NUM
easat-6111	49	4	)	)	PUNCT
easat-6111	49	5	.	.	PUNCT
easat-6111	50	1	in	in	ADP
easat-6111	50	2	light	light	NOUN
easat-6111	50	3	of	of	ADP
easat-6111	50	4	the	the	DET
easat-6111	50	5	above	above	NOUN
easat-6111	50	6	,	,	PUNCT
easat-6111	50	7	the	the	DET
easat-6111	50	8	study	study	NOUN
easat-6111	50	9	seeks	seek	VERB
easat-6111	50	10	to	to	PART
easat-6111	50	11	examine	examine	VERB
easat-6111	50	12	the	the	DET
easat-6111	50	13	extent	extent	NOUN
easat-6111	50	14	security	security	NOUN
easat-6111	50	15	issues	issue	NOUN
easat-6111	50	16	(	(	PUNCT
easat-6111	50	17	si	si	NOUN
easat-6111	50	18	)	)	PUNCT
easat-6111	50	19	,	,	PUNCT
easat-6111	50	20	compatibility	compatibility	NOUN
easat-6111	50	21	issues	issue	NOUN
easat-6111	50	22	(	(	PUNCT
easat-6111	50	23	cs	cs	PROPN
easat-6111	50	24	)	)	PUNCT
easat-6111	50	25	,	,	PUNCT
easat-6111	50	26	internet	internet	NOUN
easat-6111	50	27	reliability	reliability	NOUN
easat-6111	50	28	issues	issue	NOUN
easat-6111	50	29	(	(	PUNCT
easat-6111	50	30	ir	ir	NOUN
easat-6111	50	31	)	)	PUNCT
easat-6111	50	32	,	,	PUNCT
easat-6111	50	33	subscription	subscription	NOUN
easat-6111	50	34	costs	cost	NOUN
easat-6111	50	35	(	(	PUNCT
easat-6111	50	36	ss	ss	NOUN
easat-6111	50	37	)	)	PUNCT
easat-6111	50	38	,	,	PUNCT
easat-6111	50	39	training	training	NOUN
easat-6111	50	40	costs	cost	NOUN
easat-6111	50	41	(	(	PUNCT
easat-6111	50	42	tc	tc	NOUN
easat-6111	50	43	)	)	PUNCT
easat-6111	50	44	and	and	CCONJ
easat-6111	50	45	regulatory	regulatory	ADJ
easat-6111	50	46	ambiguities	ambiguity	NOUN
easat-6111	50	47	(	(	PUNCT
easat-6111	50	48	ra	ra	NOUN
easat-6111	50	49	)	)	PUNCT
easat-6111	50	50	affect	affect	VERB
easat-6111	50	51	ca	ca	NOUN
easat-6111	50	52	integration	integration	NOUN
easat-6111	50	53	in	in	ADP
easat-6111	50	54	nigeria	nigeria	PROPN
easat-6111	50	55	.	.	PUNCT
easat-6111	51	1	consequently	consequently	ADV
easat-6111	51	2	,	,	PUNCT
easat-6111	51	3	the	the	DET
easat-6111	51	4	study	study	NOUN
easat-6111	51	5	seeks	seek	VERB
easat-6111	51	6	to	to	PART
easat-6111	51	7	answer	answer	VERB
easat-6111	51	8	the	the	DET
easat-6111	51	9	following	follow	VERB
easat-6111	51	10	research	research	NOUN
easat-6111	51	11	questions	question	NOUN
easat-6111	51	12	:	:	PUNCT
easat-6111	51	13	rq1	rq1	VERB
easat-6111	51	14	:	:	PUNCT
easat-6111	51	15	to	to	ADP
easat-6111	51	16	what	what	DET
easat-6111	51	17	extent	extent	NOUN
easat-6111	51	18	do	do	AUX
easat-6111	51	19	security	security	NOUN
easat-6111	51	20	issues	issue	NOUN
easat-6111	51	21	(	(	PUNCT
easat-6111	51	22	si	si	AUX
easat-6111	51	23	)	)	PUNCT
easat-6111	51	24	affect	affect	VERB
easat-6111	51	25	ca	ca	NOUN
easat-6111	51	26	integration	integration	NOUN
easat-6111	51	27	in	in	ADP
easat-6111	51	28	nigeria	nigeria	PROPN
easat-6111	51	29	?	?	PUNCT
easat-6111	52	1	rq2	rq2	NOUN
easat-6111	52	2	:	:	PUNCT
easat-6111	52	3	to	to	ADP
easat-6111	52	4	what	what	DET
easat-6111	52	5	extent	extent	NOUN
easat-6111	52	6	do	do	VERB
easat-6111	52	7	compatibility	compatibility	NOUN
easat-6111	52	8	issues	issue	NOUN
easat-6111	52	9	(	(	PUNCT
easat-6111	52	10	cs	cs	X
easat-6111	52	11	)	)	PUNCT
easat-6111	52	12	affect	affect	VERB
easat-6111	52	13	ca	ca	NOUN
easat-6111	52	14	integration	integration	NOUN
easat-6111	52	15	in	in	ADP
easat-6111	52	16	nigeria	nigeria	PROPN
easat-6111	52	17	?	?	PUNCT
easat-6111	53	1	rq3	rq3	NOUN
easat-6111	53	2	:	:	PUNCT
easat-6111	53	3	to	to	ADP
easat-6111	53	4	what	what	DET
easat-6111	53	5	extent	extent	NOUN
easat-6111	53	6	does	do	AUX
easat-6111	53	7	internet	internet	NOUN
easat-6111	53	8	reliability	reliability	NOUN
easat-6111	53	9	(	(	PUNCT
easat-6111	53	10	ir	ir	NOUN
easat-6111	53	11	)	)	PUNCT
easat-6111	53	12	affect	affect	VERB
easat-6111	53	13	ca	ca	NOUN
easat-6111	53	14	integration	integration	NOUN
easat-6111	53	15	in	in	ADP
easat-6111	53	16	nigeria	nigeria	PROPN
easat-6111	53	17	?	?	PUNCT
easat-6111	54	1	rq4	rq4	NOUN
easat-6111	54	2	:	:	PUNCT
easat-6111	54	3	to	to	ADP
easat-6111	54	4	what	what	DET
easat-6111	54	5	extent	extent	NOUN
easat-6111	54	6	do	do	AUX
easat-6111	54	7	subscription	subscription	NOUN
easat-6111	54	8	costs	cost	NOUN
easat-6111	54	9	(	(	PUNCT
easat-6111	54	10	ss	ss	NOUN
easat-6111	54	11	)	)	PUNCT
easat-6111	54	12	affect	affect	VERB
easat-6111	54	13	ca	ca	NOUN
easat-6111	54	14	integration	integration	NOUN
easat-6111	54	15	in	in	ADP
easat-6111	54	16	nigeria	nigeria	PROPN
easat-6111	54	17	?	?	PUNCT
easat-6111	55	1	rq5	rq5	NOUN
easat-6111	55	2	:	:	PUNCT
easat-6111	55	3	to	to	ADP
easat-6111	55	4	what	what	DET
easat-6111	55	5	extent	extent	NOUN
easat-6111	55	6	do	do	VERB
easat-6111	55	7	training	training	NOUN
easat-6111	55	8	costs	cost	NOUN
easat-6111	55	9	(	(	PUNCT
easat-6111	55	10	tc	tc	NOUN
easat-6111	55	11	)	)	PUNCT
easat-6111	55	12	affect	affect	VERB
easat-6111	55	13	ca	ca	NOUN
easat-6111	55	14	integration	integration	NOUN
easat-6111	55	15	in	in	ADP
easat-6111	55	16	nigeria	nigeria	PROPN
easat-6111	55	17	?	?	PUNCT
easat-6111	56	1	rq6	rq6	PROPN
easat-6111	56	2	:	:	PUNCT
easat-6111	56	3	to	to	ADP
easat-6111	56	4	what	what	DET
easat-6111	56	5	extent	extent	NOUN
easat-6111	56	6	do	do	VERB
easat-6111	56	7	regulatory	regulatory	ADJ
easat-6111	56	8	ambiguities	ambiguity	NOUN
easat-6111	56	9	(	(	PUNCT
easat-6111	56	10	ra	ra	NOUN
easat-6111	56	11	)	)	PUNCT
easat-6111	56	12	affect	affect	VERB
easat-6111	56	13	ca	ca	NOUN
easat-6111	56	14	integration	integration	NOUN
easat-6111	56	15	in	in	ADP
easat-6111	56	16	nigeria	nigeria	PROPN
easat-6111	56	17	?	?	PUNCT
easat-6111	57	1	to	to	PART
easat-6111	57	2	address	address	VERB
easat-6111	57	3	these	these	DET
easat-6111	57	4	six	six	NUM
easat-6111	57	5	pertinent	pertinent	ADJ
easat-6111	57	6	questions	question	NOUN
easat-6111	57	7	,	,	PUNCT
easat-6111	57	8	questionnaires	questionnaire	NOUN
easat-6111	57	9	were	be	AUX
easat-6111	57	10	administered	administer	VERB
easat-6111	57	11	to	to	ADP
easat-6111	57	12	accounting	accounting	NOUN
easat-6111	57	13	and	and	CCONJ
easat-6111	57	14	finance	finance	NOUN
easat-6111	57	15	professionals	professional	NOUN
easat-6111	57	16	in	in	ADP
easat-6111	57	17	asaba	asaba	NOUN
easat-6111	57	18	,	,	PUNCT
easat-6111	57	19	agbor	agbor	NOUN
easat-6111	57	20	,	,	PUNCT
easat-6111	57	21	abraka	abraka	NOUN
easat-6111	57	22	and	and	CCONJ
easat-6111	57	23	ozoro	ozoro	PROPN
easat-6111	57	24	,	,	PUNCT
easat-6111	57	25	nigeria	nigeria	PROPN
easat-6111	57	26	.	.	PUNCT
easat-6111	58	1	data	datum	NOUN
easat-6111	58	2	were	be	AUX
easat-6111	58	3	analyzed	analyze	VERB
easat-6111	58	4	using	use	VERB
easat-6111	58	5	partial	partial	ADJ
easat-6111	58	6	least	least	ADJ
easat-6111	58	7	square	square	ADJ
easat-6111	58	8	(	(	PUNCT
easat-6111	58	9	pls	pls	INTJ
easat-6111	58	10	)	)	PUNCT
easat-6111	58	11	through	through	ADP
easat-6111	58	12	the	the	DET
easat-6111	58	13	aid	aid	NOUN
easat-6111	58	14	of	of	ADP
easat-6111	58	15	smartpls	smartpls	NOUN
easat-6111	58	16	4	4	NUM
easat-6111	58	17	.	.	PUNCT
easat-6111	59	1	it	it	PRON
easat-6111	59	2	is	be	AUX
easat-6111	59	3	therefore	therefore	ADV
easat-6111	59	4	expected	expect	VERB
easat-6111	59	5	that	that	SCONJ
easat-6111	59	6	the	the	DET
easat-6111	59	7	findings	finding	NOUN
easat-6111	59	8	will	will	AUX
easat-6111	59	9	provide	provide	VERB
easat-6111	59	10	actionable	actionable	ADJ
easat-6111	59	11	recommendations	recommendation	NOUN
easat-6111	59	12	that	that	PRON
easat-6111	59	13	are	be	AUX
easat-6111	59	14	targeted	target	VERB
easat-6111	59	15	at	at	ADP
easat-6111	59	16	addressing	address	VERB
easat-6111	59	17	the	the	DET
easat-6111	59	18	challenges	challenge	NOUN
easat-6111	59	19	which	which	PRON
easat-6111	59	20	deters	deter	VERB
easat-6111	59	21	full	full	ADJ
easat-6111	59	22	integration	integration	NOUN
easat-6111	59	23	of	of	ADP
easat-6111	59	24	ca	ca	NOUN
easat-6111	59	25	in	in	ADP
easat-6111	59	26	nigeria	nigeria	PROPN
easat-6111	59	27	.	.	PUNCT
easat-6111	60	1	the	the	DET
easat-6111	60	2	structure	structure	NOUN
easat-6111	60	3	of	of	ADP
easat-6111	60	4	this	this	DET
easat-6111	60	5	paper	paper	NOUN
easat-6111	60	6	is	be	AUX
easat-6111	60	7	as	as	SCONJ
easat-6111	60	8	follows	follow	VERB
easat-6111	60	9	.	.	PUNCT
easat-6111	61	1	the	the	DET
easat-6111	61	2	subsequent	subsequent	ADJ
easat-6111	61	3	section	section	NOUN
easat-6111	61	4	provides	provide	VERB
easat-6111	61	5	a	a	DET
easat-6111	61	6	detailed	detailed	ADJ
easat-6111	61	7	background	background	NOUN
easat-6111	61	8	on	on	ADP
easat-6111	61	9	cloud	cloud	NOUN
easat-6111	61	10	-	-	PUNCT
easat-6111	61	11	based	base	VERB
easat-6111	61	12	accounting	accounting	NOUN
easat-6111	61	13	technology	technology	NOUN
easat-6111	61	14	and	and	CCONJ
easat-6111	61	15	adoption	adoption	NOUN
easat-6111	61	16	models	model	NOUN
easat-6111	61	17	relevant	relevant	ADJ
easat-6111	61	18	to	to	ADP
easat-6111	61	19	this	this	DET
easat-6111	61	20	study	study	NOUN
easat-6111	61	21	,	,	PUNCT
easat-6111	61	22	followed	follow	VERB
easat-6111	61	23	by	by	ADP
easat-6111	61	24	a	a	DET
easat-6111	61	25	presentation	presentation	NOUN
easat-6111	61	26	of	of	ADP
easat-6111	61	27	the	the	DET
easat-6111	61	28	research	research	NOUN
easat-6111	61	29	model	model	NOUN
easat-6111	61	30	and	and	CCONJ
easat-6111	61	31	hypotheses	hypothese	VERB
easat-6111	61	32	development	development	NOUN
easat-6111	61	33	.	.	PUNCT
easat-6111	62	1	then	then	ADV
easat-6111	62	2	,	,	PUNCT
easat-6111	62	3	the	the	DET
easat-6111	62	4	methodology	methodology	NOUN
easat-6111	62	5	used	use	VERB
easat-6111	62	6	in	in	ADP
easat-6111	62	7	this	this	DET
easat-6111	62	8	829	829	NUM
easat-6111	62	9	edelweiss	edelweiss	PROPN
easat-6111	62	10	applied	apply	VERB
easat-6111	62	11	science	science	NOUN
easat-6111	62	12	and	and	CCONJ
easat-6111	62	13	technology	technology	NOUN
easat-6111	62	14	issn	issn	PROPN
easat-6111	62	15	:	:	PUNCT
easat-6111	62	16	2576	2576	NUM
easat-6111	62	17	-	-	SYM
easat-6111	62	18	8484	8484	NUM
easat-6111	62	19	vol	vol	NOUN
easat-6111	62	20	.	.	PROPN
easat-6111	63	1	9	9	NUM
easat-6111	63	2	,	,	PUNCT
easat-6111	63	3	no	no	INTJ
easat-6111	63	4	.	.	NOUN
easat-6111	64	1	4	4	NUM
easat-6111	64	2	:	:	SYM
easat-6111	64	3	827	827	NUM
easat-6111	64	4	-	-	SYM
easat-6111	64	5	840	840	NUM
easat-6111	64	6	,	,	PUNCT
easat-6111	64	7	2025	2025	NUM
easat-6111	64	8	doi	doi	NOUN
easat-6111	64	9	:	:	PUNCT
easat-6111	64	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	64	11	©	©	PROPN
easat-6111	64	12	2025	2025	NUM
easat-6111	64	13	by	by	ADP
easat-6111	64	14	the	the	DET
easat-6111	64	15	authors	author	NOUN
easat-6111	64	16	;	;	PUNCT
easat-6111	64	17	licensee	licensee	PROPN
easat-6111	64	18	learning	learning	PROPN
easat-6111	64	19	gate	gate	PROPN
easat-6111	64	20	study	study	NOUN
easat-6111	64	21	,	,	PUNCT
easat-6111	64	22	along	along	ADP
easat-6111	64	23	with	with	ADP
easat-6111	64	24	data	datum	NOUN
easat-6111	64	25	analysis	analysis	NOUN
easat-6111	64	26	and	and	CCONJ
easat-6111	64	27	results	result	NOUN
easat-6111	64	28	,	,	PUNCT
easat-6111	64	29	are	be	AUX
easat-6111	64	30	presented	present	VERB
easat-6111	64	31	.	.	PUNCT
easat-6111	65	1	finally	finally	ADV
easat-6111	65	2	,	,	PUNCT
easat-6111	65	3	the	the	DET
easat-6111	65	4	paper	paper	NOUN
easat-6111	65	5	concludes	conclude	VERB
easat-6111	65	6	with	with	ADP
easat-6111	65	7	a	a	DET
easat-6111	65	8	discussion	discussion	NOUN
easat-6111	65	9	of	of	ADP
easat-6111	65	10	the	the	DET
easat-6111	65	11	findings	finding	NOUN
easat-6111	65	12	,	,	PUNCT
easat-6111	65	13	implications	implication	NOUN
easat-6111	65	14	,	,	PUNCT
easat-6111	65	15	and	and	CCONJ
easat-6111	65	16	recommendations	recommendation	NOUN
easat-6111	65	17	for	for	ADP
easat-6111	65	18	future	future	ADJ
easat-6111	65	19	research	research	NOUN
easat-6111	65	20	.	.	PUNCT
easat-6111	66	1	2	2	X
easat-6111	66	2	.	.	X
easat-6111	66	3	literature	literature	NOUN
easat-6111	66	4	review	review	PROPN
easat-6111	66	5	cloud	cloud	NOUN
easat-6111	66	6	-	-	PUNCT
easat-6111	66	7	based	base	VERB
easat-6111	66	8	accounting	accounting	NOUN
easat-6111	66	9	(	(	PUNCT
easat-6111	66	10	ca	ca	NOUN
easat-6111	66	11	)	)	PUNCT
easat-6111	66	12	involves	involve	VERB
easat-6111	66	13	the	the	DET
easat-6111	66	14	use	use	NOUN
easat-6111	66	15	of	of	ADP
easat-6111	66	16	internet	internet	NOUN
easat-6111	66	17	-	-	PUNCT
easat-6111	66	18	hosted	host	VERB
easat-6111	66	19	accounting	accounting	NOUN
easat-6111	66	20	software	software	NOUN
easat-6111	66	21	to	to	ADP
easat-6111	66	22	input	input	NOUN
easat-6111	66	23	,	,	PUNCT
easat-6111	66	24	process	process	NOUN
easat-6111	66	25	;	;	PUNCT
easat-6111	66	26	store	store	NOUN
easat-6111	66	27	and	and	CCONJ
easat-6111	66	28	manage	manage	VERB
easat-6111	66	29	accounting	accounting	NOUN
easat-6111	66	30	information	information	NOUN
easat-6111	66	31	in	in	ADP
easat-6111	66	32	the	the	DET
easat-6111	66	33	cloud	cloud	NOUN
easat-6111	66	34	.	.	PUNCT
easat-6111	67	1	compared	compare	VERB
easat-6111	67	2	to	to	ADP
easat-6111	67	3	the	the	DET
easat-6111	67	4	traditional	traditional	ADJ
easat-6111	67	5	accounting	accounting	NOUN
easat-6111	67	6	systems	system	NOUN
easat-6111	67	7	(	(	PUNCT
easat-6111	67	8	tas	ta	NOUN
easat-6111	67	9	)	)	PUNCT
easat-6111	67	10	,	,	PUNCT
easat-6111	67	11	which	which	PRON
easat-6111	67	12	rely	rely	VERB
easat-6111	67	13	on	on	ADP
easat-6111	67	14	localized	localized	ADJ
easat-6111	67	15	software	software	NOUN
easat-6111	67	16	installations	installation	NOUN
easat-6111	67	17	,	,	PUNCT
easat-6111	67	18	ca	can	AUX
easat-6111	67	19	enable	enable	VERB
easat-6111	67	20	individuals	individual	NOUN
easat-6111	67	21	and	and	CCONJ
easat-6111	67	22	corporate	corporate	ADJ
easat-6111	67	23	firms	firm	NOUN
easat-6111	67	24	to	to	PART
easat-6111	67	25	access	access	VERB
easat-6111	67	26	financial	financial	ADJ
easat-6111	67	27	data	datum	NOUN
easat-6111	67	28	,	,	PUNCT
easat-6111	67	29	generate	generate	VERB
easat-6111	67	30	financial	financial	ADJ
easat-6111	67	31	reports	report	NOUN
easat-6111	67	32	,	,	PUNCT
easat-6111	67	33	store	store	NOUN
easat-6111	67	34	and	and	CCONJ
easat-6111	67	35	manage	manage	VERB
easat-6111	67	36	data	datum	NOUN
easat-6111	67	37	in	in	ADP
easat-6111	67	38	the	the	DET
easat-6111	67	39	cloud	cloud	NOUN
easat-6111	67	40	at	at	ADP
easat-6111	67	41	a	a	DET
easat-6111	67	42	low	low	ADJ
easat-6111	67	43	cost	cost	NOUN
easat-6111	67	44	.	.	PUNCT
easat-6111	68	1	major	major	ADJ
easat-6111	68	2	reasons	reason	NOUN
easat-6111	68	3	why	why	SCONJ
easat-6111	68	4	ca	can	AUX
easat-6111	68	5	is	be	AUX
easat-6111	68	6	preferred	prefer	VERB
easat-6111	68	7	over	over	ADP
easat-6111	68	8	traditional	traditional	ADJ
easat-6111	68	9	accounting	accounting	NOUN
easat-6111	68	10	system	system	NOUN
easat-6111	68	11	(	(	PUNCT
easat-6111	68	12	tas	ta	NOUN
easat-6111	68	13	)	)	PUNCT
easat-6111	68	14	is	be	AUX
easat-6111	68	15	traced	trace	VERB
easat-6111	68	16	to	to	PART
easat-6111	68	17	include	include	VERB
easat-6111	68	18	costeffectiveness	costeffectiveness	NOUN
easat-6111	68	19	,	,	PUNCT
easat-6111	68	20	scalability	scalability	NOUN
easat-6111	68	21	,	,	PUNCT
easat-6111	68	22	automated	automate	VERB
easat-6111	68	23	backups	backup	NOUN
easat-6111	68	24	,	,	PUNCT
easat-6111	68	25	regulatory	regulatory	ADJ
easat-6111	68	26	compliance	compliance	NOUN
easat-6111	68	27	,	,	PUNCT
easat-6111	68	28	enhanced	enhance	VERB
easat-6111	68	29	security	security	NOUN
easat-6111	68	30	,	,	PUNCT
easat-6111	68	31	environmental	environmental	ADJ
easat-6111	68	32	suitability	suitability	NOUN
easat-6111	68	33	,	,	PUNCT
easat-6111	68	34	integration	integration	NOUN
easat-6111	68	35	with	with	ADP
easat-6111	68	36	other	other	ADJ
easat-6111	68	37	business	business	NOUN
easat-6111	68	38	packages	package	NOUN
easat-6111	68	39	such	such	ADJ
easat-6111	68	40	as	as	ADP
easat-6111	68	41	payroll	payroll	NOUN
easat-6111	68	42	software	software	NOUN
easat-6111	68	43	and	and	CCONJ
easat-6111	68	44	ability	ability	NOUN
easat-6111	68	45	to	to	PART
easat-6111	68	46	support	support	VERB
easat-6111	68	47	remote	remote	ADJ
easat-6111	68	48	or	or	CCONJ
easat-6111	68	49	hybrid	hybrid	ADJ
easat-6111	68	50	work	work	NOUN
easat-6111	68	51	environments	environment	NOUN
easat-6111	68	52	.	.	PUNCT
easat-6111	69	1	however	however	ADV
easat-6111	69	2	,	,	PUNCT
easat-6111	69	3	the	the	DET
easat-6111	69	4	extent	extent	NOUN
easat-6111	69	5	of	of	ADP
easat-6111	69	6	the	the	DET
easat-6111	69	7	integration	integration	NOUN
easat-6111	69	8	of	of	ADP
easat-6111	69	9	ca	ca	NOUN
easat-6111	69	10	integration	integration	NOUN
easat-6111	69	11	is	be	AUX
easat-6111	69	12	factored	factor	VERB
easat-6111	69	13	by	by	ADP
easat-6111	69	14	security	security	NOUN
easat-6111	69	15	issues	issue	NOUN
easat-6111	69	16	(	(	PUNCT
easat-6111	69	17	si	si	NOUN
easat-6111	69	18	)	)	PUNCT
easat-6111	69	19	,	,	PUNCT
easat-6111	69	20	compatibility	compatibility	NOUN
easat-6111	69	21	issues	issue	NOUN
easat-6111	69	22	(	(	PUNCT
easat-6111	69	23	cs	cs	PROPN
easat-6111	69	24	)	)	PUNCT
easat-6111	69	25	,	,	PUNCT
easat-6111	69	26	internet	internet	NOUN
easat-6111	69	27	reliability	reliability	NOUN
easat-6111	69	28	issues	issue	NOUN
easat-6111	69	29	(	(	PUNCT
easat-6111	69	30	ir	ir	NOUN
easat-6111	69	31	)	)	PUNCT
easat-6111	69	32	,	,	PUNCT
easat-6111	69	33	subscription	subscription	NOUN
easat-6111	69	34	costs	cost	NOUN
easat-6111	69	35	(	(	PUNCT
easat-6111	69	36	ss	ss	NOUN
easat-6111	69	37	)	)	PUNCT
easat-6111	69	38	,	,	PUNCT
easat-6111	69	39	subscription	subscription	NOUN
easat-6111	69	40	costs	cost	NOUN
easat-6111	69	41	(	(	PUNCT
easat-6111	69	42	ss	ss	NOUN
easat-6111	69	43	)	)	PUNCT
easat-6111	69	44	,	,	PUNCT
easat-6111	69	45	training	training	NOUN
easat-6111	69	46	costs	cost	NOUN
easat-6111	69	47	(	(	PUNCT
easat-6111	69	48	tc	tc	NOUN
easat-6111	69	49	)	)	PUNCT
easat-6111	69	50	and	and	CCONJ
easat-6111	69	51	regulatory	regulatory	ADJ
easat-6111	69	52	ambiguities	ambiguity	NOUN
easat-6111	69	53	(	(	PUNCT
easat-6111	69	54	ra	ra	NOUN
easat-6111	69	55	)	)	PUNCT
easat-6111	69	56	.	.	PUNCT
easat-6111	70	1	furthermore	furthermore	ADV
easat-6111	70	2	,	,	PUNCT
easat-6111	70	3	the	the	DET
easat-6111	70	4	technology	technology	NOUN
easat-6111	70	5	-	-	PUNCT
easat-6111	70	6	organization	organization	NOUN
easat-6111	70	7	-	-	PUNCT
easat-6111	70	8	environment	environment	NOUN
easat-6111	70	9	(	(	PUNCT
easat-6111	70	10	toe	toe	NOUN
easat-6111	70	11	)	)	PUNCT
easat-6111	70	12	theory	theory	NOUN
easat-6111	70	13	was	be	AUX
easat-6111	70	14	considered	consider	VERB
easat-6111	70	15	the	the	DET
easat-6111	70	16	most	most	ADV
easat-6111	70	17	appropriate	appropriate	ADJ
easat-6111	70	18	theory	theory	NOUN
easat-6111	70	19	to	to	PART
easat-6111	70	20	further	further	VERB
easat-6111	70	21	this	this	DET
easat-6111	70	22	study	study	NOUN
easat-6111	70	23	since	since	SCONJ
easat-6111	70	24	it	it	PRON
easat-6111	70	25	provides	provide	VERB
easat-6111	70	26	useful	useful	ADJ
easat-6111	70	27	insights	insight	NOUN
easat-6111	70	28	on	on	ADP
easat-6111	70	29	the	the	DET
easat-6111	70	30	three	three	NUM
easat-6111	70	31	(	(	PUNCT
easat-6111	70	32	3	3	NUM
easat-6111	70	33	)	)	PUNCT
easat-6111	70	34	key	key	ADJ
easat-6111	70	35	factors	factor	NOUN
easat-6111	70	36	that	that	PRON
easat-6111	70	37	have	have	VERB
easat-6111	70	38	the	the	DET
easat-6111	70	39	capacity	capacity	NOUN
easat-6111	70	40	to	to	PART
easat-6111	70	41	either	either	CCONJ
easat-6111	70	42	deter	deter	VERB
easat-6111	70	43	or	or	CCONJ
easat-6111	70	44	increase	increase	VERB
easat-6111	70	45	the	the	DET
easat-6111	70	46	extent	extent	NOUN
easat-6111	70	47	of	of	ADP
easat-6111	70	48	ca	ca	NOUN
easat-6111	70	49	integration	integration	NOUN
easat-6111	70	50	.	.	PUNCT
easat-6111	71	1	this	this	DET
easat-6111	71	2	theory	theory	NOUN
easat-6111	71	3	developed	develop	VERB
easat-6111	71	4	by	by	ADP
easat-6111	71	5	tornatzky	tornatzky	ADJ
easat-6111	71	6	and	and	CCONJ
easat-6111	71	7	fleischer	fleischer	NOUN
easat-6111	71	8	[	[	X
easat-6111	71	9	18	18	NUM
easat-6111	71	10	]	]	PUNCT
easat-6111	71	11	stresses	stress	NOUN
easat-6111	71	12	that	that	PRON
easat-6111	71	13	ca	can	AUX
easat-6111	71	14	integration	integration	NOUN
easat-6111	71	15	is	be	AUX
easat-6111	71	16	factored	factor	VERB
easat-6111	71	17	by	by	ADP
easat-6111	71	18	technological	technological	ADJ
easat-6111	71	19	(	(	PUNCT
easat-6111	71	20	t	t	NOUN
easat-6111	71	21	)	)	PUNCT
easat-6111	71	22	,	,	PUNCT
easat-6111	71	23	environmental	environmental	X
easat-6111	71	24	(	(	PUNCT
easat-6111	71	25	e	e	NOUN
easat-6111	71	26	)	)	PUNCT
easat-6111	71	27	and	and	CCONJ
easat-6111	71	28	organizational	organizational	ADJ
easat-6111	71	29	(	(	PUNCT
easat-6111	71	30	o	o	NOUN
easat-6111	71	31	)	)	PUNCT
easat-6111	71	32	dimensions	dimension	NOUN
easat-6111	71	33	[	[	X
easat-6111	71	34	19	19	NUM
easat-6111	71	35	,	,	PUNCT
easat-6111	71	36	20	20	NUM
easat-6111	71	37	]	]	PUNCT
easat-6111	71	38	.	.	PUNCT
easat-6111	72	1	key	key	ADJ
easat-6111	72	2	issues	issue	NOUN
easat-6111	72	3	which	which	PRON
easat-6111	72	4	the	the	DET
easat-6111	72	5	technological	technological	ADJ
easat-6111	72	6	dimension	dimension	NOUN
easat-6111	72	7	considers	consider	VERB
easat-6111	72	8	are	be	AUX
easat-6111	72	9	security	security	NOUN
easat-6111	72	10	concerns	concern	NOUN
easat-6111	72	11	,	,	PUNCT
easat-6111	72	12	internet	internet	NOUN
easat-6111	72	13	reliability	reliability	NOUN
easat-6111	72	14	,	,	PUNCT
easat-6111	72	15	and	and	CCONJ
easat-6111	72	16	high	high	ADJ
easat-6111	72	17	subscription	subscription	NOUN
easat-6111	72	18	costs	cost	NOUN
easat-6111	72	19	while	while	SCONJ
easat-6111	72	20	the	the	DET
easat-6111	72	21	environment	environment	NOUN
easat-6111	72	22	(	(	PUNCT
easat-6111	72	23	e	e	NOUN
easat-6111	72	24	)	)	PUNCT
easat-6111	72	25	dimension	dimension	NOUN
easat-6111	72	26	focuses	focus	VERB
easat-6111	72	27	on	on	ADP
easat-6111	72	28	regulatory	regulatory	ADJ
easat-6111	72	29	ambiguities	ambiguity	NOUN
easat-6111	72	30	and	and	CCONJ
easat-6111	72	31	inadequate	inadequate	ADJ
easat-6111	72	32	internet	internet	NOUN
easat-6111	72	33	infrastructure	infrastructure	NOUN
easat-6111	72	34	as	as	SCONJ
easat-6111	72	35	key	key	ADJ
easat-6111	72	36	issues	issue	NOUN
easat-6111	72	37	deter	deter	VERB
easat-6111	72	38	ca	ca	NOUN
easat-6111	72	39	integration	integration	NOUN
easat-6111	72	40	.	.	PUNCT
easat-6111	73	1	however	however	ADV
easat-6111	73	2	,	,	PUNCT
easat-6111	73	3	the	the	DET
easat-6111	73	4	organization	organization	NOUN
easat-6111	73	5	(	(	PUNCT
easat-6111	73	6	o	o	NOUN
easat-6111	73	7	)	)	PUNCT
easat-6111	73	8	dimension	dimension	NOUN
easat-6111	73	9	stresses	stress	NOUN
easat-6111	73	10	that	that	SCONJ
easat-6111	73	11	skill	skill	NOUN
easat-6111	73	12	gaps	gap	NOUN
easat-6111	73	13	deter	deter	VERB
easat-6111	73	14	ca	ca	NOUN
easat-6111	73	15	integration	integration	NOUN
easat-6111	73	16	.	.	PUNCT
easat-6111	74	1	however	however	ADV
easat-6111	74	2	,	,	PUNCT
easat-6111	74	3	the	the	DET
easat-6111	74	4	overall	overall	ADJ
easat-6111	74	5	,	,	PUNCT
easat-6111	74	6	these	these	DET
easat-6111	74	7	three	three	NUM
easat-6111	74	8	(	(	PUNCT
easat-6111	74	9	3	3	X
easat-6111	74	10	)	)	PUNCT
easat-6111	74	11	dimensions	dimension	NOUN
easat-6111	74	12	provide	provide	VERB
easat-6111	74	13	a	a	DET
easat-6111	74	14	comprehensive	comprehensive	ADJ
easat-6111	74	15	lens	lens	NOUN
easat-6111	74	16	for	for	ADP
easat-6111	74	17	examining	examine	VERB
easat-6111	74	18	the	the	DET
easat-6111	74	19	extent	extent	NOUN
easat-6111	74	20	of	of	ADP
easat-6111	74	21	ca	ca	NOUN
easat-6111	74	22	integration	integration	NOUN
easat-6111	74	23	.	.	PUNCT
easat-6111	75	1	predominately	predominately	ADV
easat-6111	75	2	,	,	PUNCT
easat-6111	75	3	ca	can	AUX
easat-6111	75	4	studies	study	NOUN
easat-6111	75	5	focused	focus	VERB
easat-6111	75	6	mainly	mainly	ADV
easat-6111	75	7	on	on	ADP
easat-6111	75	8	cloud	cloud	ADJ
easat-6111	75	9	accounting	accounting	NOUN
easat-6111	75	10	drivers	driver	NOUN
easat-6111	75	11	,	,	PUNCT
easat-6111	75	12	benefits	benefit	NOUN
easat-6111	75	13	,	,	PUNCT
easat-6111	75	14	challenges	challenge	NOUN
easat-6111	75	15	and	and	CCONJ
easat-6111	75	16	prospects	prospect	VERB
easat-6111	75	17	cloud	cloud	ADJ
easat-6111	75	18	accounting	accounting	NOUN
easat-6111	75	19	integration	integration	NOUN
easat-6111	75	20	.	.	PUNCT
easat-6111	76	1	specifically	specifically	ADV
easat-6111	76	2	,	,	PUNCT
easat-6111	76	3	noch	noch	PROPN
easat-6111	76	4	[	[	X
easat-6111	76	5	21	21	NUM
easat-6111	76	6	]	]	PUNCT
easat-6111	76	7	;	;	PUNCT
easat-6111	76	8	gutta	gutta	PROPN
easat-6111	77	1	[	[	X
easat-6111	77	2	16	16	NUM
easat-6111	77	3	]	]	X
easat-6111	77	4	;	;	PUNCT
easat-6111	77	5	igbinenikaro	igbinenikaro	NOUN
easat-6111	77	6	and	and	CCONJ
easat-6111	77	7	adewusi	adewusi	VERB
easat-6111	78	1	[	[	X
easat-6111	78	2	1	1	NUM
easat-6111	78	3	]	]	X
easat-6111	78	4	;	;	PUNCT
easat-6111	78	5	tian	tian	ADJ
easat-6111	78	6	,	,	PUNCT
easat-6111	78	7	et	et	PROPN
easat-6111	78	8	al	al	PROPN
easat-6111	78	9	.	.	PUNCT
easat-6111	79	1	[	[	X
easat-6111	79	2	22	22	NUM
easat-6111	79	3	]	]	PUNCT
easat-6111	79	4	;	;	PUNCT
easat-6111	79	5	mujalli	mujalli	PROPN
easat-6111	79	6	,	,	PUNCT
easat-6111	79	7	et	et	PROPN
easat-6111	79	8	al	al	PROPN
easat-6111	79	9	.	.	PUNCT
easat-6111	80	1	[	[	X
easat-6111	80	2	23	23	NUM
easat-6111	80	3	]	]	X
easat-6111	80	4	;	;	PUNCT
easat-6111	80	5	ajayi	ajayi	NOUN
easat-6111	80	6	-	-	PUNCT
easat-6111	80	7	nifise	nifise	ADV
easat-6111	80	8	,	,	PUNCT
easat-6111	80	9	et	et	PROPN
easat-6111	80	10	al	al	PROPN
easat-6111	80	11	.	.	PUNCT
easat-6111	81	1	[	[	X
easat-6111	81	2	24	24	NUM
easat-6111	81	3	]	]	PUNCT
easat-6111	81	4	;	;	PUNCT
easat-6111	81	5	briglauer	briglauer	NOUN
easat-6111	81	6	,	,	PUNCT
easat-6111	81	7	et	et	PROPN
easat-6111	81	8	al	al	PROPN
easat-6111	81	9	.	.	PUNCT
easat-6111	82	1	[	[	X
easat-6111	82	2	15	15	NUM
easat-6111	82	3	]	]	PUNCT
easat-6111	82	4	and	and	CCONJ
easat-6111	82	5	colangelo	colangelo	NOUN
easat-6111	83	1	[	[	X
easat-6111	83	2	17	17	NUM
easat-6111	83	3	]	]	PUNCT
easat-6111	83	4	focused	focus	VERB
easat-6111	83	5	on	on	ADP
easat-6111	83	6	the	the	DET
easat-6111	83	7	challenges	challenge	NOUN
easat-6111	83	8	associated	associate	VERB
easat-6111	83	9	with	with	ADP
easat-6111	83	10	ca	ca	NOUN
easat-6111	83	11	integration	integration	NOUN
easat-6111	83	12	.	.	PUNCT
easat-6111	84	1	nevertheless	nevertheless	ADV
easat-6111	84	2	,	,	PUNCT
easat-6111	84	3	these	these	DET
easat-6111	84	4	studies	study	NOUN
easat-6111	84	5	failed	fail	VERB
easat-6111	84	6	to	to	PART
easat-6111	84	7	collectively	collectively	ADV
easat-6111	84	8	examine	examine	VERB
easat-6111	84	9	the	the	DET
easat-6111	84	10	extent	extent	NOUN
easat-6111	84	11	security	security	NOUN
easat-6111	84	12	issues	issue	NOUN
easat-6111	84	13	(	(	PUNCT
easat-6111	84	14	si	si	NOUN
easat-6111	84	15	)	)	PUNCT
easat-6111	84	16	,	,	PUNCT
easat-6111	84	17	compatibility	compatibility	NOUN
easat-6111	84	18	issues	issue	NOUN
easat-6111	84	19	(	(	PUNCT
easat-6111	84	20	cs	cs	PROPN
easat-6111	84	21	)	)	PUNCT
easat-6111	84	22	,	,	PUNCT
easat-6111	84	23	internet	internet	NOUN
easat-6111	84	24	reliability	reliability	NOUN
easat-6111	84	25	issues	issue	NOUN
easat-6111	84	26	(	(	PUNCT
easat-6111	84	27	ir	ir	NOUN
easat-6111	84	28	)	)	PUNCT
easat-6111	84	29	,	,	PUNCT
easat-6111	84	30	subscription	subscription	NOUN
easat-6111	84	31	costs	cost	NOUN
easat-6111	84	32	(	(	PUNCT
easat-6111	84	33	ss	ss	NOUN
easat-6111	84	34	)	)	PUNCT
easat-6111	84	35	,	,	PUNCT
easat-6111	84	36	training	training	NOUN
easat-6111	84	37	costs	cost	NOUN
easat-6111	84	38	(	(	PUNCT
easat-6111	84	39	tc	tc	NOUN
easat-6111	84	40	)	)	PUNCT
easat-6111	84	41	and	and	CCONJ
easat-6111	84	42	regulatory	regulatory	ADJ
easat-6111	84	43	ambiguities	ambiguity	NOUN
easat-6111	84	44	(	(	PUNCT
easat-6111	84	45	ra	ra	NOUN
easat-6111	84	46	)	)	PUNCT
easat-6111	84	47	affect	affect	VERB
easat-6111	84	48	the	the	DET
easat-6111	84	49	extent	extent	NOUN
easat-6111	84	50	accounting	accounting	NOUN
easat-6111	84	51	and	and	CCONJ
easat-6111	84	52	finance	finance	NOUN
easat-6111	84	53	professionals	professional	NOUN
easat-6111	84	54	integrates	integrate	NOUN
easat-6111	84	55	ca	can	AUX
easat-6111	84	56	into	into	ADP
easat-6111	84	57	their	their	PRON
easat-6111	84	58	financial	financial	ADJ
easat-6111	84	59	operations	operation	NOUN
easat-6111	84	60	and	and	CCONJ
easat-6111	84	61	decision	decision	NOUN
easat-6111	84	62	making	make	VERB
easat-6111	84	63	process	process	NOUN
easat-6111	84	64	.	.	PUNCT
easat-6111	85	1	hence	hence	ADV
easat-6111	85	2	,	,	PUNCT
easat-6111	85	3	the	the	DET
easat-6111	85	4	current	current	ADJ
easat-6111	85	5	insightful	insightful	ADJ
easat-6111	85	6	research	research	NOUN
easat-6111	85	7	however	however	ADV
easat-6111	85	8	expanded	expand	VERB
easat-6111	85	9	the	the	DET
easat-6111	85	10	scope	scope	NOUN
easat-6111	85	11	of	of	ADP
easat-6111	85	12	earlier	early	ADJ
easat-6111	85	13	studies	study	NOUN
easat-6111	85	14	by	by	ADP
easat-6111	85	15	offering	offer	VERB
easat-6111	85	16	a	a	DET
easat-6111	85	17	more	more	ADV
easat-6111	85	18	thorough	thorough	ADJ
easat-6111	85	19	understanding	understanding	NOUN
easat-6111	85	20	on	on	ADP
easat-6111	85	21	how	how	SCONJ
easat-6111	85	22	security	security	NOUN
easat-6111	85	23	issues	issue	NOUN
easat-6111	85	24	(	(	PUNCT
easat-6111	85	25	si	si	NOUN
easat-6111	85	26	)	)	PUNCT
easat-6111	85	27	,	,	PUNCT
easat-6111	85	28	compatibility	compatibility	NOUN
easat-6111	85	29	issues	issue	NOUN
easat-6111	85	30	(	(	PUNCT
easat-6111	85	31	cs	cs	PROPN
easat-6111	85	32	)	)	PUNCT
easat-6111	85	33	,	,	PUNCT
easat-6111	85	34	internet	internet	NOUN
easat-6111	85	35	reliability	reliability	NOUN
easat-6111	85	36	issues	issue	NOUN
easat-6111	85	37	(	(	PUNCT
easat-6111	85	38	ir	ir	NOUN
easat-6111	85	39	)	)	PUNCT
easat-6111	85	40	,	,	PUNCT
easat-6111	85	41	subscription	subscription	NOUN
easat-6111	85	42	costs	cost	NOUN
easat-6111	85	43	(	(	PUNCT
easat-6111	85	44	ss	ss	NOUN
easat-6111	85	45	)	)	PUNCT
easat-6111	85	46	,	,	PUNCT
easat-6111	85	47	subscription	subscription	NOUN
easat-6111	85	48	costs	cost	NOUN
easat-6111	85	49	(	(	PUNCT
easat-6111	85	50	ss	ss	NOUN
easat-6111	85	51	)	)	PUNCT
easat-6111	85	52	,	,	PUNCT
easat-6111	85	53	training	training	NOUN
easat-6111	85	54	costs	cost	NOUN
easat-6111	85	55	(	(	PUNCT
easat-6111	85	56	tc	tc	NOUN
easat-6111	85	57	)	)	PUNCT
easat-6111	85	58	,	,	PUNCT
easat-6111	85	59	regulatory	regulatory	ADJ
easat-6111	85	60	ambiguities	ambiguity	NOUN
easat-6111	85	61	(	(	PUNCT
easat-6111	85	62	ra	ra	NOUN
easat-6111	85	63	)	)	PUNCT
easat-6111	85	64	uniquely	uniquely	ADV
easat-6111	85	65	impact	impact	VERB
easat-6111	85	66	the	the	DET
easat-6111	85	67	extent	extent	NOUN
easat-6111	85	68	accounting	accounting	NOUN
easat-6111	85	69	and	and	CCONJ
easat-6111	85	70	finance	finance	NOUN
easat-6111	85	71	professionals	professional	NOUN
easat-6111	85	72	integrates	integrate	VERB
easat-6111	85	73	cloud	cloud	NOUN
easat-6111	85	74	accounting	accounting	NOUN
easat-6111	85	75	into	into	ADP
easat-6111	85	76	their	their	PRON
easat-6111	85	77	business	business	NOUN
easat-6111	85	78	model	model	NOUN
easat-6111	85	79	.	.	PUNCT
easat-6111	86	1	table	table	NOUN
easat-6111	86	2	1	1	NUM
easat-6111	86	3	presents	present	VERB
easat-6111	86	4	the	the	DET
easat-6111	86	5	summary	summary	NOUN
easat-6111	86	6	of	of	ADP
easat-6111	86	7	related	related	ADJ
easat-6111	86	8	studies	study	NOUN
easat-6111	86	9	.	.	PUNCT
easat-6111	87	1	830	830	NUM
easat-6111	87	2	edelweiss	edelweiss	PROPN
easat-6111	87	3	applied	apply	VERB
easat-6111	87	4	science	science	NOUN
easat-6111	87	5	and	and	CCONJ
easat-6111	87	6	technology	technology	NOUN
easat-6111	87	7	issn	issn	PROPN
easat-6111	87	8	:	:	PUNCT
easat-6111	87	9	2576	2576	NUM
easat-6111	87	10	-	-	SYM
easat-6111	87	11	8484	8484	NUM
easat-6111	87	12	vol	vol	NOUN
easat-6111	87	13	.	.	PROPN
easat-6111	88	1	9	9	NUM
easat-6111	88	2	,	,	PUNCT
easat-6111	88	3	no	no	INTJ
easat-6111	88	4	.	.	NOUN
easat-6111	89	1	4	4	NUM
easat-6111	89	2	:	:	SYM
easat-6111	89	3	827	827	NUM
easat-6111	89	4	-	-	SYM
easat-6111	89	5	840	840	NUM
easat-6111	89	6	,	,	PUNCT
easat-6111	89	7	2025	2025	NUM
easat-6111	89	8	doi	doi	NOUN
easat-6111	89	9	:	:	PUNCT
easat-6111	89	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	89	11	©	©	PROPN
easat-6111	89	12	2025	2025	NUM
easat-6111	89	13	by	by	ADP
easat-6111	89	14	the	the	DET
easat-6111	89	15	authors	author	NOUN
easat-6111	89	16	;	;	PUNCT
easat-6111	89	17	licensee	licensee	PROPN
easat-6111	89	18	learning	learn	VERB
easat-6111	89	19	gate	gate	NOUN
easat-6111	89	20	table	table	NOUN
easat-6111	89	21	1	1	NUM
easat-6111	89	22	.	.	PUNCT
easat-6111	90	1	summary	summary	NOUN
easat-6111	90	2	of	of	ADP
easat-6111	90	3	related	related	ADJ
easat-6111	90	4	studies	study	NOUN
easat-6111	90	5	.	.	PUNCT
easat-6111	91	1	s	s	X
easat-6111	91	2	/	/	SYM
easat-6111	91	3	n	n	PRON
easat-6111	91	4	study	study	NOUN
easat-6111	91	5	focus	focus	NOUN
easat-6111	91	6	findings	finding	NOUN
easat-6111	91	7	1	1	NUM
easat-6111	91	8	.	.	PUNCT
easat-6111	91	9	donbraye	donbraye	PROPN
easat-6111	92	1	[	[	X
easat-6111	92	2	25	25	NUM
easat-6111	92	3	]	]	PUNCT
easat-6111	92	4	ca	can	AUX
easat-6111	92	5	adoption	adoption	NOUN
easat-6111	92	6	among	among	ADP
easat-6111	92	7	smes	sme	NOUN
easat-6111	92	8	in	in	ADP
easat-6111	92	9	ssa	ssa	NOUN
easat-6111	92	10	.	.	PUNCT
easat-6111	93	1	it	it	PRON
easat-6111	93	2	infrastructure	infrastructure	NOUN
easat-6111	93	3	issues	issue	NOUN
easat-6111	93	4	,	,	PUNCT
easat-6111	93	5	poor	poor	ADJ
easat-6111	93	6	electricity	electricity	NOUN
easat-6111	93	7	and	and	CCONJ
easat-6111	93	8	internet	internet	NOUN
easat-6111	93	9	connectivity	connectivity	NOUN
easat-6111	93	10	issues	issue	NOUN
easat-6111	93	11	are	be	AUX
easat-6111	93	12	major	major	ADJ
easat-6111	93	13	issues	issue	NOUN
easat-6111	93	14	facing	face	VERB
easat-6111	93	15	the	the	DET
easat-6111	93	16	ca	ca	NOUN
easat-6111	93	17	integration	integration	NOUN
easat-6111	93	18	.	.	PUNCT
easat-6111	94	1	2	2	X
easat-6111	94	2	.	.	X
easat-6111	94	3	habibzadeh	habibzadeh	PROPN
easat-6111	94	4	,	,	PUNCT
easat-6111	94	5	et	et	PROPN
easat-6111	94	6	al	al	PROPN
easat-6111	94	7	.	.	PUNCT
easat-6111	95	1	[	[	X
easat-6111	95	2	13	13	NUM
easat-6111	95	3	]	]	PUNCT
easat-6111	95	4	cybersecurity	cybersecurity	NOUN
easat-6111	95	5	,	,	PUNCT
easat-6111	95	6	data	data	NOUN
easat-6111	95	7	privacy	privacy	NOUN
easat-6111	95	8	,	,	PUNCT
easat-6111	95	9	and	and	CCONJ
easat-6111	95	10	policy	policy	NOUN
easat-6111	95	11	issues	issue	NOUN
easat-6111	95	12	.	.	PUNCT
easat-6111	96	1	security	security	NOUN
easat-6111	96	2	challenges	challenge	NOUN
easat-6111	96	3	heightened	heighten	VERB
easat-6111	96	4	by	by	ADP
easat-6111	96	5	data	datum	NOUN
easat-6111	96	6	privacy	privacy	NOUN
easat-6111	96	7	breaches	breach	NOUN
easat-6111	96	8	and	and	CCONJ
easat-6111	96	9	cyber	cyber	NOUN
easat-6111	96	10	-	-	PUNCT
easat-6111	96	11	attacks	attack	NOUN
easat-6111	96	12	reduce	reduce	VERB
easat-6111	96	13	the	the	DET
easat-6111	96	14	extent	extent	NOUN
easat-6111	96	15	of	of	ADP
easat-6111	96	16	integration	integration	NOUN
easat-6111	96	17	of	of	ADP
easat-6111	96	18	ca	ca	PROPN
easat-6111	96	19	.	.	PUNCT
easat-6111	97	1	3	3	X
easat-6111	97	2	.	.	X
easat-6111	97	3	ogborigbo	ogborigbo	PROPN
easat-6111	97	4	,	,	PUNCT
easat-6111	97	5	et	et	PROPN
easat-6111	97	6	al	al	PROPN
easat-6111	97	7	.	.	PUNCT
easat-6111	98	1	[	[	X
easat-6111	98	2	11	11	NUM
easat-6111	98	3	]	]	PUNCT
easat-6111	98	4	security	security	NOUN
easat-6111	98	5	challenges	challenge	NOUN
easat-6111	98	6	posed	pose	VERB
easat-6111	98	7	by	by	ADP
easat-6111	98	8	ca	ca	NOUN
easat-6111	98	9	integration	integration	NOUN
easat-6111	98	10	.	.	PUNCT
easat-6111	99	1	data	datum	NOUN
easat-6111	99	2	security	security	NOUN
easat-6111	99	3	,	,	PUNCT
easat-6111	99	4	data	datum	NOUN
easat-6111	99	5	privacy	privacy	NOUN
easat-6111	99	6	and	and	CCONJ
easat-6111	99	7	data	datum	NOUN
easat-6111	99	8	loss	loss	NOUN
easat-6111	99	9	reduce	reduce	VERB
easat-6111	99	10	the	the	DET
easat-6111	99	11	extent	extent	NOUN
easat-6111	99	12	of	of	ADP
easat-6111	99	13	integration	integration	NOUN
easat-6111	99	14	of	of	ADP
easat-6111	99	15	ca	ca	NOUN
easat-6111	99	16	4	4	NUM
easat-6111	99	17	.	.	PUNCT
easat-6111	100	1	ukeje	ukeje	PROPN
easat-6111	100	2	,	,	PUNCT
easat-6111	100	3	et	et	PROPN
easat-6111	100	4	al	al	PROPN
easat-6111	100	5	.	.	PUNCT
easat-6111	101	1	[	[	X
easat-6111	101	2	26	26	NUM
easat-6111	101	3	]	]	PUNCT
easat-6111	101	4	ca	ca	NOUN
easat-6111	101	5	integration	integration	NOUN
easat-6111	101	6	and	and	CCONJ
easat-6111	101	7	information	information	NOUN
easat-6111	101	8	security	security	NOUN
easat-6111	101	9	and	and	CCONJ
easat-6111	101	10	privacy	privacy	NOUN
easat-6111	101	11	challenges	challenge	NOUN
easat-6111	101	12	.	.	PUNCT
easat-6111	102	1	information	information	NOUN
easat-6111	102	2	security	security	NOUN
easat-6111	102	3	and	and	CCONJ
easat-6111	102	4	privacy	privacy	NOUN
easat-6111	102	5	are	be	AUX
easat-6111	102	6	major	major	ADJ
easat-6111	102	7	challenges	challenge	NOUN
easat-6111	102	8	which	which	PRON
easat-6111	102	9	reduce	reduce	VERB
easat-6111	102	10	the	the	DET
easat-6111	102	11	extent	extent	NOUN
easat-6111	102	12	of	of	ADP
easat-6111	102	13	ca	ca	NOUN
easat-6111	102	14	integration	integration	NOUN
easat-6111	102	15	.	.	PUNCT
easat-6111	103	1	5	5	X
easat-6111	103	2	.	.	X
easat-6111	103	3	ogundipe	ogundipe	NOUN
easat-6111	104	1	[	[	X
easat-6111	104	2	27	27	NUM
easat-6111	104	3	]	]	PUNCT
easat-6111	104	4	conceptualizing	conceptualize	VERB
easat-6111	104	5	cloud	cloud	NOUN
easat-6111	104	6	computing	computing	NOUN
easat-6111	104	7	in	in	ADP
easat-6111	104	8	financial	financial	ADJ
easat-6111	104	9	services	service	NOUN
easat-6111	104	10	with	with	ADP
easat-6111	104	11	emphasis	emphasis	NOUN
easat-6111	104	12	on	on	ADP
easat-6111	104	13	its	its	PRON
easat-6111	104	14	opportunities	opportunity	NOUN
easat-6111	104	15	and	and	CCONJ
easat-6111	104	16	challenges	challenge	NOUN
easat-6111	104	17	.	.	PUNCT
easat-6111	105	1	although	although	SCONJ
easat-6111	105	2	ca	ca	NOUN
easat-6111	105	3	integration	integration	NOUN
easat-6111	105	4	is	be	AUX
easat-6111	105	5	highly	highly	ADV
easat-6111	105	6	beneficial	beneficial	ADJ
easat-6111	105	7	,	,	PUNCT
easat-6111	105	8	regulatory	regulatory	ADJ
easat-6111	105	9	compliance	compliance	NOUN
easat-6111	105	10	,	,	PUNCT
easat-6111	105	11	data	datum	NOUN
easat-6111	105	12	security	security	NOUN
easat-6111	105	13	concerns	concern	NOUN
easat-6111	105	14	and	and	CCONJ
easat-6111	105	15	infrastructure	infrastructure	NOUN
easat-6111	105	16	limitations	limitation	NOUN
easat-6111	105	17	reduces	reduce	VERB
easat-6111	105	18	ca	can	AUX
easat-6111	105	19	adoption	adoption	NOUN
easat-6111	105	20	significantly	significantly	ADV
easat-6111	105	21	.	.	PUNCT
easat-6111	106	1	6	6	X
easat-6111	106	2	.	.	X
easat-6111	106	3	hamundu	hamundu	NOUN
easat-6111	106	4	,	,	PUNCT
easat-6111	106	5	et	et	PROPN
easat-6111	106	6	al	al	PROPN
easat-6111	106	7	.	.	PUNCT
easat-6111	107	1	[	[	X
easat-6111	107	2	28	28	NUM
easat-6111	107	3	]	]	X
easat-6111	107	4	ca	can	AUX
easat-6111	107	5	adoption	adoption	NOUN
easat-6111	107	6	intention	intention	NOUN
easat-6111	107	7	with	with	ADP
easat-6111	107	8	emphasis	emphasis	NOUN
easat-6111	107	9	on	on	ADP
easat-6111	107	10	indonesian	indonesian	ADJ
easat-6111	107	11	msmes	msmes	PROPN
easat-6111	107	12	.	.	PUNCT
easat-6111	108	1	perceived	perceive	VERB
easat-6111	108	2	compatibility	compatibility	NOUN
easat-6111	108	3	,	,	PUNCT
easat-6111	108	4	complexity	complexity	NOUN
easat-6111	108	5	,	,	PUNCT
easat-6111	108	6	and	and	CCONJ
easat-6111	108	7	ownermanager	ownermanager	NOUN
easat-6111	108	8	knowledge	knowledge	NOUN
easat-6111	108	9	reduces	reduce	VERB
easat-6111	108	10	the	the	DET
easat-6111	108	11	extent	extent	NOUN
easat-6111	108	12	of	of	ADP
easat-6111	108	13	ca	ca	NOUN
easat-6111	108	14	adoption	adoption	NOUN
easat-6111	108	15	significantly	significantly	ADV
easat-6111	108	16	concerns	concern	NOUN
easat-6111	108	17	.	.	PUNCT
easat-6111	109	1	7	7	X
easat-6111	109	2	.	.	X
easat-6111	109	3	hamzah	hamzah	PROPN
easat-6111	109	4	,	,	PUNCT
easat-6111	109	5	et	et	PROPN
easat-6111	109	6	al	al	PROPN
easat-6111	109	7	.	.	PUNCT
easat-6111	110	1	[	[	X
easat-6111	110	2	14	14	NUM
easat-6111	110	3	]	]	X
easat-6111	110	4	ca	can	AUX
easat-6111	110	5	adoption	adoption	NOUN
easat-6111	110	6	intention	intention	NOUN
easat-6111	110	7	compatibility	compatibility	NOUN
easat-6111	110	8	is	be	AUX
easat-6111	110	9	a	a	DET
easat-6111	110	10	major	major	ADJ
easat-6111	110	11	determinant	determinant	NOUN
easat-6111	110	12	of	of	ADP
easat-6111	110	13	ca	ca	NOUN
easat-6111	110	14	adoption	adoption	NOUN
easat-6111	110	15	and	and	CCONJ
easat-6111	110	16	integration	integration	NOUN
easat-6111	110	17	.	.	PUNCT
easat-6111	111	1	8	8	X
easat-6111	111	2	.	.	X
easat-6111	111	3	colangelo	colangelo	NOUN
easat-6111	111	4	[	[	X
easat-6111	111	5	17	17	NUM
easat-6111	111	6	]	]	X
easat-6111	111	7	fair	fair	ADJ
easat-6111	111	8	share	share	NOUN
easat-6111	111	9	of	of	ADP
easat-6111	111	10	network	network	NOUN
easat-6111	111	11	costs	cost	NOUN
easat-6111	111	12	and	and	CCONJ
easat-6111	111	13	regulatory	regulatory	ADJ
easat-6111	111	14	ambiguity	ambiguity	NOUN
easat-6111	111	15	with	with	ADP
easat-6111	111	16	emphasis	emphasis	NOUN
easat-6111	111	17	on	on	ADP
easat-6111	111	18	net	net	ADJ
easat-6111	111	19	neutrality	neutrality	NOUN
easat-6111	111	20	mistakes	mistake	NOUN
easat-6111	111	21	.	.	PUNCT
easat-6111	112	1	high	high	ADJ
easat-6111	112	2	network	network	NOUN
easat-6111	112	3	cost	cost	NOUN
easat-6111	112	4	reduces	reduce	VERB
easat-6111	112	5	ca	can	AUX
easat-6111	112	6	adoption	adoption	NOUN
easat-6111	112	7	integration	integration	NOUN
easat-6111	112	8	and	and	CCONJ
easat-6111	112	9	that	that	PRON
easat-6111	112	10	regulatory	regulatory	ADJ
easat-6111	112	11	myopia	myopia	NOUN
easat-6111	112	12	further	far	ADV
easat-6111	112	13	heighten	heighten	VERB
easat-6111	112	14	it	it	PRON
easat-6111	112	15	.	.	PUNCT
easat-6111	113	1	9	9	X
easat-6111	113	2	.	.	X
easat-6111	113	3	briglauer	briglauer	NOUN
easat-6111	113	4	,	,	PUNCT
easat-6111	113	5	et	et	PROPN
easat-6111	113	6	al	al	PROPN
easat-6111	113	7	.	.	PUNCT
easat-6111	114	1	[	[	X
easat-6111	114	2	15	15	NUM
easat-6111	114	3	]	]	X
easat-6111	114	4	socioeconomic	socioeconomic	ADJ
easat-6111	114	5	benefits	benefit	NOUN
easat-6111	114	6	of	of	ADP
easat-6111	114	7	high	high	ADJ
easat-6111	114	8	-	-	PUNCT
easat-6111	114	9	speed	speed	NOUN
easat-6111	114	10	broadband	broadband	NOUN
easat-6111	114	11	availability	availability	NOUN
easat-6111	114	12	and	and	CCONJ
easat-6111	114	13	service	service	NOUN
easat-6111	114	14	adoption	adoption	NOUN
easat-6111	114	15	.	.	PUNCT
easat-6111	115	1	high	high	ADJ
easat-6111	115	2	-	-	PUNCT
easat-6111	115	3	speed	speed	NOUN
easat-6111	115	4	broadband	broadband	NOUN
easat-6111	115	5	is	be	AUX
easat-6111	115	6	highly	highly	ADV
easat-6111	115	7	beneficial	beneficial	ADJ
easat-6111	115	8	and	and	CCONJ
easat-6111	115	9	that	that	SCONJ
easat-6111	115	10	it	it	PRON
easat-6111	115	11	increases	increase	VERB
easat-6111	115	12	service	service	NOUN
easat-6111	115	13	adoption	adoption	NOUN
easat-6111	115	14	but	but	CCONJ
easat-6111	115	15	high	high	ADJ
easat-6111	115	16	traffic	traffic	NOUN
easat-6111	115	17	reduces	reduce	VERB
easat-6111	115	18	service	service	NOUN
easat-6111	115	19	adoption	adoption	NOUN
easat-6111	115	20	.	.	PUNCT
easat-6111	116	1	10	10	NUM
easat-6111	116	2	.	.	X
easat-6111	117	1	tian	tian	ADJ
easat-6111	117	2	,	,	PUNCT
easat-6111	117	3	et	et	PROPN
easat-6111	117	4	al	al	PROPN
easat-6111	117	5	.	.	PUNCT
easat-6111	118	1	[	[	X
easat-6111	118	2	22	22	NUM
easat-6111	118	3	]	]	X
easat-6111	118	4	influencers	influencer	NOUN
easat-6111	118	5	of	of	ADP
easat-6111	118	6	blockchain	blockchain	PROPN
easat-6111	118	7	and	and	CCONJ
easat-6111	118	8	cloud	cloud	NOUN
easat-6111	118	9	-	-	PUNCT
easat-6111	118	10	based	base	VERB
easat-6111	118	11	business	business	NOUN
easat-6111	118	12	sustainability	sustainability	NOUN
easat-6111	118	13	.	.	PUNCT
easat-6111	119	1	regulatory	regulatory	ADJ
easat-6111	119	2	ambiguity	ambiguity	NOUN
easat-6111	119	3	reduces	reduce	VERB
easat-6111	119	4	cloud	cloud	NOUN
easat-6111	119	5	-	-	PUNCT
easat-6111	119	6	based	base	VERB
easat-6111	119	7	business	business	NOUN
easat-6111	119	8	sustainability	sustainability	NOUN
easat-6111	119	9	and	and	CCONJ
easat-6111	119	10	integration	integration	NOUN
easat-6111	119	11	significantly	significantly	ADV
easat-6111	119	12	.	.	PUNCT
easat-6111	120	1	11	11	NUM
easat-6111	120	2	.	.	X
easat-6111	120	3	mujalli	mujalli	PROPN
easat-6111	120	4	,	,	PUNCT
easat-6111	120	5	et	et	PROPN
easat-6111	120	6	al	al	PROPN
easat-6111	120	7	.	.	PUNCT
easat-6111	121	1	[	[	X
easat-6111	121	2	23	23	NUM
easat-6111	121	3	]	]	PUNCT
easat-6111	121	4	ca	can	AUX
easat-6111	121	5	adoption	adoption	NOUN
easat-6111	121	6	drivers	driver	NOUN
easat-6111	121	7	in	in	ADP
easat-6111	121	8	saudi	saudi	PROPN
easat-6111	121	9	arabia	arabia	PROPN
easat-6111	121	10	regulatory	regulatory	ADJ
easat-6111	121	11	ambiguity	ambiguity	NOUN
easat-6111	121	12	is	be	AUX
easat-6111	121	13	a	a	DET
easat-6111	121	14	key	key	ADJ
easat-6111	121	15	factor	factor	NOUN
easat-6111	121	16	which	which	PRON
easat-6111	121	17	reduces	reduce	VERB
easat-6111	121	18	ca	ca	AUX
easat-6111	121	19	integration	integration	NOUN
easat-6111	121	20	in	in	ADP
easat-6111	121	21	saudi	saudi	PROPN
easat-6111	121	22	arabia	arabia	PROPN
easat-6111	121	23	.	.	PUNCT
easat-6111	122	1	12	12	NUM
easat-6111	122	2	.	.	PUNCT
easat-6111	122	3	ajayi	ajayi	NOUN
easat-6111	122	4	-	-	PUNCT
easat-6111	122	5	nifise	nifise	PROPN
easat-6111	122	6	,	,	PUNCT
easat-6111	122	7	et	et	PROPN
easat-6111	122	8	al	al	PROPN
easat-6111	122	9	.	.	PUNCT
easat-6111	123	1	[	[	X
easat-6111	123	2	24	24	NUM
easat-6111	123	3	]	]	PUNCT
easat-6111	123	4	ca	can	AUX
easat-6111	123	5	adoption	adoption	NOUN
easat-6111	123	6	drivers	driver	NOUN
easat-6111	123	7	in	in	ADP
easat-6111	123	8	us	us	PROPN
easat-6111	123	9	accounting	accounting	NOUN
easat-6111	123	10	system	system	NOUN
easat-6111	123	11	.	.	PUNCT
easat-6111	124	1	regulatory	regulatory	ADJ
easat-6111	124	2	ambiguity	ambiguity	NOUN
easat-6111	124	3	is	be	AUX
easat-6111	124	4	a	a	DET
easat-6111	124	5	key	key	ADJ
easat-6111	124	6	factor	factor	NOUN
easat-6111	124	7	which	which	PRON
easat-6111	124	8	reduces	reduce	VERB
easat-6111	124	9	ca	ca	AUX
easat-6111	124	10	integration	integration	NOUN
easat-6111	124	11	in	in	ADP
easat-6111	124	12	us	us	PROPN
easat-6111	124	13	accounting	accounting	NOUN
easat-6111	124	14	system	system	NOUN
easat-6111	124	15	.	.	PUNCT
easat-6111	125	1	13	13	NUM
easat-6111	125	2	.	.	X
easat-6111	125	3	igbinenikaro	igbinenikaro	NOUN
easat-6111	125	4	and	and	CCONJ
easat-6111	125	5	adewusi	adewusi	VERB
easat-6111	125	6	[	[	X
easat-6111	125	7	1	1	NUM
easat-6111	125	8	]	]	PUNCT
easat-6111	125	9	policy	policy	NOUN
easat-6111	125	10	frameworks	framework	NOUN
easat-6111	125	11	for	for	ADP
easat-6111	125	12	regulating	regulate	VERB
easat-6111	125	13	fintech	fintech	NOUN
easat-6111	125	14	innovations	innovation	NOUN
easat-6111	125	15	.	.	PUNCT
easat-6111	126	1	regulatory	regulatory	ADJ
easat-6111	126	2	ambiguity	ambiguity	NOUN
easat-6111	126	3	and	and	CCONJ
easat-6111	126	4	uncertainty	uncertainty	NOUN
easat-6111	126	5	deters	deter	VERB
easat-6111	126	6	ca	can	AUX
easat-6111	126	7	integration	integration	NOUN
easat-6111	126	8	.	.	PUNCT
easat-6111	127	1	14	14	NUM
easat-6111	127	2	.	.	PUNCT
easat-6111	128	1	noch	noch	PROPN
easat-6111	128	2	[	[	X
easat-6111	128	3	21	21	NUM
easat-6111	128	4	]	]	PUNCT
easat-6111	128	5	challenges	challenge	NOUN
easat-6111	128	6	and	and	CCONJ
easat-6111	128	7	prospects	prospect	NOUN
easat-6111	128	8	in	in	ADP
easat-6111	128	9	ca	ca	NOUN
easat-6111	128	10	integration	integration	NOUN
easat-6111	128	11	regulatory	regulatory	ADJ
easat-6111	128	12	ambiguity	ambiguity	NOUN
easat-6111	128	13	,	,	PUNCT
easat-6111	128	14	uncertainty	uncertainty	NOUN
easat-6111	128	15	and	and	CCONJ
easat-6111	128	16	interoperability	interoperability	NOUN
easat-6111	128	17	issues	issue	NOUN
easat-6111	128	18	deters	deter	VERB
easat-6111	128	19	ca	ca	AUX
easat-6111	128	20	integration	integration	NOUN
easat-6111	128	21	.	.	PUNCT
easat-6111	129	1	15	15	X
easat-6111	129	2	.	.	X
easat-6111	129	3	gutta	gutta	PROPN
easat-6111	129	4	[	[	X
easat-6111	129	5	16	16	NUM
easat-6111	129	6	]	]	X
easat-6111	129	7	systematic	systematic	ADJ
easat-6111	129	8	review	review	NOUN
easat-6111	129	9	on	on	ADP
easat-6111	129	10	cloud	cloud	ADJ
easat-6111	129	11	architectural	architectural	ADJ
easat-6111	129	12	approaches	approach	NOUN
easat-6111	129	13	.	.	PUNCT
easat-6111	130	1	high	high	ADJ
easat-6111	130	2	costs	cost	NOUN
easat-6111	130	3	reduces	reduce	VERB
easat-6111	130	4	cloud	cloud	NOUN
easat-6111	130	5	integration	integration	NOUN
easat-6111	130	6	but	but	CCONJ
easat-6111	130	7	moderate	moderate	ADJ
easat-6111	130	8	costs	cost	NOUN
easat-6111	130	9	increase	increase	VERB
easat-6111	130	10	the	the	DET
easat-6111	130	11	extent	extent	NOUN
easat-6111	130	12	of	of	ADP
easat-6111	130	13	integration	integration	NOUN
easat-6111	130	14	.	.	PUNCT
easat-6111	131	1	consistent	consistent	ADJ
easat-6111	131	2	with	with	ADP
easat-6111	131	3	the	the	DET
easat-6111	131	4	teo	teo	PROPN
easat-6111	131	5	model	model	NOUN
easat-6111	131	6	and	and	CCONJ
easat-6111	131	7	the	the	DET
easat-6111	131	8	empirical	empirical	ADJ
easat-6111	131	9	review	review	NOUN
easat-6111	131	10	,	,	PUNCT
easat-6111	131	11	a	a	DET
easat-6111	131	12	conceptual	conceptual	ADJ
easat-6111	131	13	model	model	NOUN
easat-6111	131	14	was	be	AUX
easat-6111	131	15	developed	develop	VERB
easat-6111	131	16	.	.	PUNCT
easat-6111	132	1	the	the	DET
easat-6111	132	2	estimate	estimate	NOUN
easat-6111	132	3	is	be	AUX
easat-6111	132	4	presented	present	VERB
easat-6111	132	5	in	in	ADP
easat-6111	132	6	figure	figure	NOUN
easat-6111	132	7	1	1	NUM
easat-6111	132	8	.	.	X
easat-6111	132	9	831	831	NUM
easat-6111	132	10	edelweiss	edelweiss	PROPN
easat-6111	132	11	applied	apply	VERB
easat-6111	132	12	science	science	NOUN
easat-6111	132	13	and	and	CCONJ
easat-6111	132	14	technology	technology	NOUN
easat-6111	132	15	issn	issn	PROPN
easat-6111	132	16	:	:	PUNCT
easat-6111	132	17	2576	2576	NUM
easat-6111	132	18	-	-	SYM
easat-6111	132	19	8484	8484	NUM
easat-6111	132	20	vol	vol	NOUN
easat-6111	132	21	.	.	PROPN
easat-6111	133	1	9	9	NUM
easat-6111	133	2	,	,	PUNCT
easat-6111	133	3	no	no	INTJ
easat-6111	133	4	.	.	NOUN
easat-6111	134	1	4	4	NUM
easat-6111	134	2	:	:	SYM
easat-6111	134	3	827	827	NUM
easat-6111	134	4	-	-	SYM
easat-6111	134	5	840	840	NUM
easat-6111	134	6	,	,	PUNCT
easat-6111	134	7	2025	2025	NUM
easat-6111	134	8	doi	doi	NOUN
easat-6111	134	9	:	:	PUNCT
easat-6111	134	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	134	11	©	©	PROPN
easat-6111	134	12	2025	2025	NUM
easat-6111	134	13	by	by	ADP
easat-6111	134	14	the	the	DET
easat-6111	134	15	authors	author	NOUN
easat-6111	134	16	;	;	PUNCT
easat-6111	135	1	licensee	licensee	PROPN
easat-6111	135	2	learning	learn	VERB
easat-6111	135	3	gate	gate	NOUN
easat-6111	135	4	figure	figure	NOUN
easat-6111	135	5	1	1	NUM
easat-6111	135	6	.	.	PUNCT
easat-6111	135	7	challenges	challenge	NOUN
easat-6111	135	8	associated	associate	VERB
easat-6111	135	9	with	with	ADP
easat-6111	135	10	ca	ca	NOUN
easat-6111	135	11	integration	integration	NOUN
easat-6111	135	12	.	.	PUNCT
easat-6111	136	1	3	3	X
easat-6111	136	2	.	.	X
easat-6111	136	3	methodology	methodology	NOUN
easat-6111	136	4	the	the	DET
easat-6111	136	5	study	study	NOUN
easat-6111	136	6	used	use	VERB
easat-6111	136	7	the	the	DET
easat-6111	136	8	quantitative	quantitative	ADJ
easat-6111	136	9	data	datum	NOUN
easat-6111	136	10	to	to	PART
easat-6111	136	11	analyze	analyze	VERB
easat-6111	136	12	the	the	DET
easat-6111	136	13	survey	survey	NOUN
easat-6111	136	14	responses	response	VERB
easat-6111	136	15	statistically	statistically	ADV
easat-6111	136	16	.	.	PUNCT
easat-6111	137	1	with	with	ADP
easat-6111	137	2	this	this	PRON
easat-6111	137	3	,	,	PUNCT
easat-6111	137	4	the	the	DET
easat-6111	137	5	research	research	NOUN
easat-6111	137	6	gain	gain	VERB
easat-6111	137	7	generalizable	generalizable	ADJ
easat-6111	137	8	insights	insight	NOUN
easat-6111	137	9	on	on	ADP
easat-6111	137	10	the	the	DET
easat-6111	137	11	extent	extent	NOUN
easat-6111	137	12	of	of	ADP
easat-6111	137	13	integration	integration	NOUN
easat-6111	137	14	of	of	ADP
easat-6111	137	15	cloud	cloud	NOUN
easat-6111	137	16	-	-	PUNCT
easat-6111	137	17	based	base	VERB
easat-6111	137	18	solutions	solution	NOUN
easat-6111	137	19	among	among	ADP
easat-6111	137	20	finance	finance	NOUN
easat-6111	137	21	and	and	CCONJ
easat-6111	137	22	accounting	accounting	NOUN
easat-6111	137	23	professionals	professional	NOUN
easat-6111	137	24	.	.	PUNCT
easat-6111	138	1	the	the	DET
easat-6111	138	2	respondents	respondent	NOUN
easat-6111	138	3	willingly	willingly	ADV
easat-6111	138	4	participated	participate	VERB
easat-6111	138	5	,	,	PUNCT
easat-6111	138	6	and	and	CCONJ
easat-6111	138	7	the	the	DET
easat-6111	138	8	data	datum	NOUN
easat-6111	138	9	collected	collect	VERB
easat-6111	138	10	were	be	AUX
easat-6111	138	11	mainly	mainly	ADV
easat-6111	138	12	for	for	ADP
easat-6111	138	13	research	research	NOUN
easat-6111	138	14	/	/	SYM
easat-6111	138	15	academic	academic	ADJ
easat-6111	138	16	purposes	purpose	NOUN
easat-6111	138	17	.	.	PUNCT
easat-6111	139	1	the	the	DET
easat-6111	139	2	respondents	respondent	NOUN
easat-6111	139	3	were	be	AUX
easat-6111	139	4	all	all	PRON
easat-6111	139	5	assured	assure	VERB
easat-6111	139	6	of	of	ADP
easat-6111	139	7	their	their	PRON
easat-6111	139	8	privacy	privacy	NOUN
easat-6111	139	9	.	.	PUNCT
easat-6111	140	1	roberts	roberts	PROPN
easat-6111	140	2	and	and	CCONJ
easat-6111	140	3	allen	allen	PROPN
easat-6111	141	1	[	[	X
easat-6111	141	2	29	29	NUM
easat-6111	141	3	]	]	PUNCT
easat-6111	141	4	maintained	maintain	VERB
easat-6111	141	5	that	that	SCONJ
easat-6111	141	6	the	the	DET
easat-6111	141	7	principle	principle	NOUN
easat-6111	141	8	of	of	ADP
easat-6111	141	9	confidentiality	confidentiality	NOUN
easat-6111	141	10	and	and	CCONJ
easat-6111	141	11	anonymity	anonymity	NOUN
easat-6111	141	12	are	be	AUX
easat-6111	141	13	paramount	paramount	ADJ
easat-6111	141	14	ethical	ethical	ADJ
easat-6111	141	15	consideration	consideration	NOUN
easat-6111	141	16	in	in	ADP
easat-6111	141	17	research	research	NOUN
easat-6111	141	18	.	.	PUNCT
easat-6111	142	1	thus	thus	ADV
easat-6111	142	2	,	,	PUNCT
easat-6111	142	3	once	once	SCONJ
easat-6111	142	4	the	the	DET
easat-6111	142	5	principle	principle	NOUN
easat-6111	142	6	of	of	ADP
easat-6111	142	7	confidentiality	confidentiality	NOUN
easat-6111	142	8	and	and	CCONJ
easat-6111	142	9	anonymity	anonymity	NOUN
easat-6111	142	10	were	be	AUX
easat-6111	142	11	upheld	uphold	VERB
easat-6111	142	12	and	and	CCONJ
easat-6111	142	13	every	every	DET
easat-6111	142	14	other	other	ADJ
easat-6111	142	15	ethical	ethical	ADJ
easat-6111	142	16	standard	standard	NOUN
easat-6111	142	17	are	be	AUX
easat-6111	142	18	satisfied	satisfied	ADJ
easat-6111	142	19	,	,	PUNCT
easat-6111	142	20	this	this	PRON
easat-6111	142	21	improves	improve	VERB
easat-6111	142	22	the	the	DET
easat-6111	142	23	research	research	NOUN
easat-6111	142	24	’s	’s	PART
easat-6111	142	25	integrity	integrity	NOUN
easat-6111	142	26	.	.	PUNCT
easat-6111	143	1	using	use	VERB
easat-6111	143	2	the	the	DET
easat-6111	143	3	simple	simple	ADJ
easat-6111	143	4	random	random	ADJ
easat-6111	143	5	sampling	sampling	NOUN
easat-6111	143	6	strategy	strategy	NOUN
easat-6111	143	7	,	,	PUNCT
easat-6111	143	8	400	400	NUM
easat-6111	143	9	questionnaires	questionnaire	NOUN
easat-6111	143	10	were	be	AUX
easat-6111	143	11	sent	send	VERB
easat-6111	143	12	via	via	ADP
easat-6111	143	13	a	a	DET
easat-6111	143	14	google	google	NOUN
easat-6111	143	15	form	form	NOUN
easat-6111	143	16	invite	invite	NOUN
easat-6111	143	17	link	link	NOUN
easat-6111	143	18	sent	send	VERB
easat-6111	143	19	via	via	ADP
easat-6111	143	20	emails	email	NOUN
easat-6111	143	21	and	and	CCONJ
easat-6111	143	22	whatsapp	whatsapp	NOUN
easat-6111	143	23	of	of	ADP
easat-6111	143	24	the	the	DET
easat-6111	143	25	potential	potential	ADJ
easat-6111	143	26	respondents	respondent	NOUN
easat-6111	143	27	.	.	PUNCT
easat-6111	144	1	however	however	ADV
easat-6111	144	2	,	,	PUNCT
easat-6111	144	3	356	356	NUM
easat-6111	144	4	questionnaires	questionnaire	NOUN
easat-6111	144	5	were	be	AUX
easat-6111	144	6	retrieved	retrieve	VERB
easat-6111	144	7	.	.	PUNCT
easat-6111	145	1	specifically	specifically	ADV
easat-6111	145	2	,	,	PUNCT
easat-6111	145	3	the	the	DET
easat-6111	145	4	respondents	respondent	NOUN
easat-6111	145	5	cut	cut	VERB
easat-6111	145	6	across	across	ADP
easat-6111	145	7	agbor	agbor	NOUN
easat-6111	145	8	,	,	PUNCT
easat-6111	145	9	asaba	asaba	NOUN
easat-6111	145	10	,	,	PUNCT
easat-6111	145	11	ozoro	ozoro	NOUN
easat-6111	145	12	and	and	CCONJ
easat-6111	145	13	abraka	abraka	NOUN
easat-6111	145	14	.	.	PUNCT
easat-6111	146	1	the	the	DET
easat-6111	146	2	choice	choice	NOUN
easat-6111	146	3	of	of	ADP
easat-6111	146	4	the	the	DET
easat-6111	146	5	population	population	NOUN
easat-6111	146	6	is	be	AUX
easat-6111	146	7	to	to	PART
easat-6111	146	8	get	get	VERB
easat-6111	146	9	a	a	DET
easat-6111	146	10	varied	varied	ADJ
easat-6111	146	11	perspective	perspective	NOUN
easat-6111	146	12	on	on	ADP
easat-6111	146	13	the	the	DET
easat-6111	146	14	subject	subject	NOUN
easat-6111	146	15	.	.	PUNCT
easat-6111	147	1	the	the	DET
easat-6111	147	2	retrieved	retrieve	VERB
easat-6111	147	3	356	356	NUM
easat-6111	147	4	questionnaires	questionnaire	NOUN
easat-6111	147	5	constituted	constitute	VERB
easat-6111	147	6	the	the	DET
easat-6111	147	7	sample	sample	NOUN
easat-6111	147	8	size	size	NOUN
easat-6111	147	9	(	(	PUNCT
easat-6111	147	10	n=356	n=356	NUM
easat-6111	147	11	)	)	PUNCT
easat-6111	147	12	.	.	PUNCT
easat-6111	148	1	the	the	DET
easat-6111	148	2	response	response	NOUN
easat-6111	148	3	rate	rate	NOUN
easat-6111	148	4	of	of	ADP
easat-6111	148	5	this	this	DET
easat-6111	148	6	survey	survey	NOUN
easat-6111	148	7	was	be	AUX
easat-6111	148	8	89	89	NUM
easat-6111	148	9	%	%	NOUN
easat-6111	148	10	suggesting	suggest	VERB
easat-6111	148	11	that	that	SCONJ
easat-6111	148	12	the	the	DET
easat-6111	148	13	retrieval	retrieval	NOUN
easat-6111	148	14	process	process	NOUN
easat-6111	148	15	is	be	AUX
easat-6111	148	16	efficient	efficient	ADJ
easat-6111	148	17	.	.	PUNCT
easat-6111	149	1	specifically	specifically	ADV
easat-6111	149	2	,	,	PUNCT
easat-6111	149	3	the	the	DET
easat-6111	149	4	respondents	respondent	NOUN
easat-6111	149	5	’	'	PUNCT
easat-6111	149	6	demographic	demographic	ADJ
easat-6111	149	7	profile	profile	NOUN
easat-6111	149	8	revealed	reveal	VERB
easat-6111	149	9	83.43	83.43	NUM
easat-6111	149	10	percent	percent	NOUN
easat-6111	149	11	were	be	AUX
easat-6111	149	12	males	male	NOUN
easat-6111	149	13	while	while	SCONJ
easat-6111	149	14	16.57	16.57	NUM
easat-6111	149	15	percent	percent	NOUN
easat-6111	149	16	were	be	AUX
easat-6111	149	17	females	female	NOUN
easat-6111	149	18	suggesting	suggest	VERB
easat-6111	149	19	that	that	SCONJ
easat-6111	149	20	the	the	DET
easat-6111	149	21	discipline	discipline	NOUN
easat-6111	149	22	has	have	VERB
easat-6111	149	23	more	more	ADJ
easat-6111	149	24	male	male	ADJ
easat-6111	149	25	professionals	professional	NOUN
easat-6111	149	26	than	than	ADP
easat-6111	149	27	females	female	NOUN
easat-6111	149	28	.	.	PUNCT
easat-6111	150	1	furthermore	furthermore	ADV
easat-6111	150	2	,	,	PUNCT
easat-6111	150	3	majority	majority	NOUN
easat-6111	150	4	of	of	ADP
easat-6111	150	5	our	our	PRON
easat-6111	150	6	respondents	respondent	NOUN
easat-6111	150	7	falls	fall	VERB
easat-6111	150	8	with	with	ADP
easat-6111	150	9	age	age	NOUN
easat-6111	150	10	31	31	NUM
easat-6111	150	11	to	to	PART
easat-6111	150	12	40	40	NUM
easat-6111	150	13	years	year	NOUN
easat-6111	150	14	category	category	NOUN
easat-6111	150	15	.	.	PUNCT
easat-6111	151	1	also	also	ADV
easat-6111	151	2	,	,	PUNCT
easat-6111	151	3	most	most	ADJ
easat-6111	151	4	respondents	respondent	NOUN
easat-6111	151	5	’	'	PUNCT
easat-6111	151	6	highest	high	ADJ
easat-6111	151	7	academic	academic	ADJ
easat-6111	151	8	degree	degree	NOUN
easat-6111	151	9	is	be	AUX
easat-6111	151	10	msc	msc	PROPN
easat-6111	151	11	/	/	SYM
easat-6111	151	12	mba	mba	NOUN
easat-6111	151	13	while	while	SCONJ
easat-6111	151	14	their	their	PRON
easat-6111	151	15	least	least	ADJ
easat-6111	151	16	academic	academic	ADJ
easat-6111	151	17	degree	degree	NOUN
easat-6111	151	18	is	be	AUX
easat-6111	151	19	bsc	bsc	PROPN
easat-6111	151	20	.	.	PUNCT
easat-6111	152	1	also	also	ADV
easat-6111	152	2	,	,	PUNCT
easat-6111	152	3	there	there	PRON
easat-6111	152	4	is	be	VERB
easat-6111	152	5	high	high	ADJ
easat-6111	152	6	rise	rise	NOUN
easat-6111	152	7	in	in	ADP
easat-6111	152	8	the	the	DET
easat-6111	152	9	numbers	number	NOUN
easat-6111	152	10	of	of	ADP
easat-6111	152	11	those	those	PRON
easat-6111	152	12	that	that	PRON
easat-6111	152	13	batch	batch	VERB
easat-6111	152	14	doctorate	doctorate	NOUN
easat-6111	152	15	degree	degree	NOUN
easat-6111	152	16	(	(	PUNCT
easat-6111	152	17	phd	phd	NOUN
easat-6111	152	18	/	/	SYM
easat-6111	152	19	dba	dba	PROPN
easat-6111	152	20	)	)	PUNCT
easat-6111	152	21	.	.	PUNCT
easat-6111	153	1	overall	overall	ADV
easat-6111	153	2	,	,	PUNCT
easat-6111	153	3	33.15	33.15	NUM
easat-6111	153	4	percent	percent	NOUN
easat-6111	153	5	have	have	AUX
easat-6111	153	6	been	be	AUX
easat-6111	153	7	working	work	VERB
easat-6111	153	8	below	below	ADP
easat-6111	153	9	five	five	NUM
easat-6111	153	10	years	year	NOUN
easat-6111	153	11	,	,	PUNCT
easat-6111	153	12	45.79	45.79	NUM
easat-6111	153	13	per	per	ADP
easat-6111	153	14	cent	cent	NOUN
easat-6111	153	15	of	of	ADP
easat-6111	153	16	the	the	DET
easat-6111	153	17	survey	survey	NOUN
easat-6111	153	18	object	object	NOUN
easat-6111	153	19	have	have	VERB
easat-6111	153	20	work	work	NOUN
easat-6111	153	21	experience	experience	NOUN
easat-6111	153	22	between	between	ADP
easat-6111	153	23	five	five	NUM
easat-6111	153	24	to	to	PART
easat-6111	153	25	ten	ten	NUM
easat-6111	153	26	years	year	NOUN
easat-6111	153	27	while	while	SCONJ
easat-6111	153	28	21.07	21.07	NUM
easat-6111	153	29	percent	percent	NOUN
easat-6111	153	30	have	have	VERB
easat-6111	153	31	work	work	NOUN
easat-6111	153	32	experience	experience	NOUN
easat-6111	153	33	over	over	ADP
easat-6111	153	34	ten	ten	NUM
easat-6111	153	35	years	year	NOUN
easat-6111	153	36	.	.	PUNCT
easat-6111	154	1	the	the	DET
easat-6111	154	2	basic	basic	ADJ
easat-6111	154	3	information	information	NOUN
easat-6111	154	4	of	of	ADP
easat-6111	154	5	the	the	DET
easat-6111	154	6	profile	profile	NOUN
easat-6111	154	7	of	of	ADP
easat-6111	154	8	the	the	DET
easat-6111	154	9	survey	survey	NOUN
easat-6111	154	10	object	object	NOUN
easat-6111	154	11	is	be	AUX
easat-6111	154	12	evident	evident	ADJ
easat-6111	154	13	in	in	ADP
easat-6111	154	14	table	table	NOUN
easat-6111	154	15	2	2	NUM
easat-6111	154	16	.	.	NOUN
easat-6111	154	17	832	832	NUM
easat-6111	154	18	edelweiss	edelweiss	PROPN
easat-6111	154	19	applied	apply	VERB
easat-6111	154	20	science	science	NOUN
easat-6111	154	21	and	and	CCONJ
easat-6111	154	22	technology	technology	NOUN
easat-6111	154	23	issn	issn	PROPN
easat-6111	154	24	:	:	PUNCT
easat-6111	154	25	2576	2576	NUM
easat-6111	154	26	-	-	SYM
easat-6111	154	27	8484	8484	NUM
easat-6111	154	28	vol	vol	NOUN
easat-6111	154	29	.	.	PROPN
easat-6111	155	1	9	9	NUM
easat-6111	155	2	,	,	PUNCT
easat-6111	155	3	no	no	INTJ
easat-6111	155	4	.	.	NOUN
easat-6111	156	1	4	4	NUM
easat-6111	156	2	:	:	SYM
easat-6111	156	3	827	827	NUM
easat-6111	156	4	-	-	SYM
easat-6111	156	5	840	840	NUM
easat-6111	156	6	,	,	PUNCT
easat-6111	156	7	2025	2025	NUM
easat-6111	156	8	doi	doi	NOUN
easat-6111	156	9	:	:	PUNCT
easat-6111	156	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	156	11	©	©	PROPN
easat-6111	156	12	2025	2025	NUM
easat-6111	156	13	by	by	ADP
easat-6111	156	14	the	the	DET
easat-6111	156	15	authors	author	NOUN
easat-6111	156	16	;	;	PUNCT
easat-6111	156	17	licensee	licensee	PROPN
easat-6111	156	18	learning	learn	VERB
easat-6111	156	19	gate	gate	NOUN
easat-6111	156	20	table	table	NOUN
easat-6111	156	21	2	2	NUM
easat-6111	156	22	.	.	X
easat-6111	156	23	profile	profile	NOUN
easat-6111	156	24	of	of	ADP
easat-6111	156	25	the	the	DET
easat-6111	156	26	survey	survey	NOUN
easat-6111	156	27	object	object	NOUN
easat-6111	156	28	.	.	PUNCT
easat-6111	157	1	parameters	parameter	NOUN
easat-6111	157	2	categories	category	NOUN
easat-6111	157	3	frequency	frequency	NOUN
easat-6111	157	4	(	(	PUNCT
easat-6111	157	5	f	f	X
easat-6111	157	6	)	)	PUNCT
easat-6111	157	7	percentage	percentage	NOUN
easat-6111	157	8	(	(	PUNCT
easat-6111	157	9	%	%	NOUN
easat-6111	157	10	)	)	PUNCT
easat-6111	157	11	parameters	parameter	NOUN
easat-6111	157	12	categories	category	NOUN
easat-6111	157	13	frequency	frequency	NOUN
easat-6111	157	14	(	(	PUNCT
easat-6111	157	15	f	f	X
easat-6111	157	16	)	)	PUNCT
easat-6111	157	17	percentage	percentage	NOUN
easat-6111	157	18	(	(	PUNCT
easat-6111	157	19	%	%	NOUN
easat-6111	157	20	)	)	PUNCT
easat-6111	157	21	gender	gender	NOUN
easat-6111	157	22	(	(	PUNCT
easat-6111	157	23	sex	sex	NOUN
easat-6111	157	24	)	)	PUNCT
easat-6111	157	25	males	male	VERB
easat-6111	157	26	297	297	NUM
easat-6111	157	27	83.43	83.43	NUM
easat-6111	157	28	age	age	NOUN
easat-6111	157	29	(	(	PUNCT
easat-6111	157	30	years	year	NOUN
easat-6111	157	31	)	)	PUNCT
easat-6111	157	32	31	31	NUM
easat-6111	157	33	to	to	PART
easat-6111	157	34	40	40	NUM
easat-6111	157	35	years	year	NOUN
easat-6111	157	36	131	131	NUM
easat-6111	157	37	36.80	36.80	NUM
easat-6111	157	38	females	female	NOUN
easat-6111	157	39	59	59	NUM
easat-6111	157	40	16.57	16.57	NUM
easat-6111	157	41	41	41	NUM
easat-6111	157	42	to	to	PART
easat-6111	157	43	50	50	NUM
easat-6111	157	44	years	year	NOUN
easat-6111	157	45	154	154	NUM
easat-6111	157	46	43.26	43.26	NUM
easat-6111	157	47	>	>	SYM
easat-6111	157	48	50	50	NUM
easat-6111	157	49	years	year	NOUN
easat-6111	157	50	71	71	NUM
easat-6111	157	51	19.94	19.94	NUM
easat-6111	157	52	academic	academic	ADJ
easat-6111	157	53	qualification	qualification	NOUN
easat-6111	157	54	(	(	PUNCT
easat-6111	157	55	highest	high	ADJ
easat-6111	157	56	)	)	PUNCT
easat-6111	157	57	bsc	bsc	PROPN
easat-6111	157	58	178	178	NUM
easat-6111	157	59	50.00	50.00	NUM
easat-6111	157	60	working	working	NOUN
easat-6111	157	61	experience	experience	NOUN
easat-6111	157	62	(	(	PUNCT
easat-6111	157	63	length	length	NOUN
easat-6111	157	64	of	of	ADP
easat-6111	157	65	service	service	NOUN
easat-6111	157	66	)	)	PUNCT
easat-6111	157	67	<	<	X
easat-6111	157	68	5	5	NUM
easat-6111	157	69	years	year	NOUN
easat-6111	157	70	118	118	NUM
easat-6111	157	71	33.15	33.15	NUM
easat-6111	157	72	msc	msc	PROPN
easat-6111	157	73	/	/	SYM
easat-6111	157	74	mba	mba	NOUN
easat-6111	157	75	127	127	NUM
easat-6111	157	76	35.67	35.67	NUM
easat-6111	157	77	5	5	NUM
easat-6111	157	78	to	to	PART
easat-6111	157	79	10	10	NUM
easat-6111	157	80	years	year	NOUN
easat-6111	157	81	163	163	NUM
easat-6111	157	82	45.79	45.79	NUM
easat-6111	157	83	phd	phd	NOUN
easat-6111	157	84	/	/	SYM
easat-6111	157	85	dba	dba	NOUN
easat-6111	157	86	51	51	NUM
easat-6111	157	87	14.33	14.33	NUM
easat-6111	157	88	>	>	SYM
easat-6111	157	89	10	10	NUM
easat-6111	157	90	years	year	NOUN
easat-6111	157	91	75	75	NUM
easat-6111	157	92	21.07	21.07	NUM
easat-6111	157	93	all	all	DET
easat-6111	157	94	the	the	DET
easat-6111	157	95	construct	construct	NOUN
easat-6111	157	96	measurement	measurement	NOUN
easat-6111	157	97	were	be	AUX
easat-6111	157	98	adapted	adapt	VERB
easat-6111	157	99	from	from	ADP
easat-6111	157	100	extant	extant	ADJ
easat-6111	157	101	studies	study	NOUN
easat-6111	157	102	and	and	CCONJ
easat-6111	157	103	were	be	AUX
easat-6111	157	104	measured	measure	VERB
easat-6111	157	105	on	on	ADP
easat-6111	157	106	a	a	DET
easat-6111	157	107	scale	scale	NOUN
easat-6111	157	108	of	of	ADP
easat-6111	157	109	1	1	NUM
easat-6111	157	110	to	to	PART
easat-6111	157	111	5	5	NUM
easat-6111	157	112	where	where	SCONJ
easat-6111	157	113	5	5	NUM
easat-6111	157	114	represent	represent	VERB
easat-6111	157	115	strong	strong	ADJ
easat-6111	157	116	disagreement	disagreement	NOUN
easat-6111	157	117	while	while	SCONJ
easat-6111	157	118	5	5	NUM
easat-6111	157	119	represent	represent	VERB
easat-6111	157	120	strong	strong	ADJ
easat-6111	157	121	agreement	agreement	NOUN
easat-6111	157	122	.	.	PUNCT
easat-6111	158	1	table	table	NOUN
easat-6111	158	2	3	3	NUM
easat-6111	158	3	.	.	X
easat-6111	158	4	questionnaire	questionnaire	NOUN
easat-6111	158	5	item	item	NOUN
easat-6111	158	6	development	development	NOUN
easat-6111	158	7	.	.	PUNCT
easat-6111	159	1	s	s	X
easat-6111	159	2	/	/	SYM
easat-6111	159	3	n	n	NOUN
easat-6111	159	4	constructs	construct	VERB
easat-6111	159	5	numbers	number	NOUN
easat-6111	159	6	of	of	ADP
easat-6111	159	7	items	item	NOUN
easat-6111	159	8	source	source	VERB
easat-6111	159	9	1	1	NUM
easat-6111	159	10	security	security	NOUN
easat-6111	159	11	issues	issue	NOUN
easat-6111	159	12	(	(	PUNCT
easat-6111	159	13	si	si	NOUN
easat-6111	159	14	)	)	PUNCT
easat-6111	159	15	5	5	NUM
easat-6111	159	16	ogborigbo	ogborigbo	NOUN
easat-6111	159	17	,	,	PUNCT
easat-6111	159	18	et	et	PROPN
easat-6111	159	19	al	al	PROPN
easat-6111	159	20	.	.	PUNCT
easat-6111	160	1	[	[	X
easat-6111	160	2	11	11	NUM
easat-6111	160	3	]	]	SYM
easat-6111	160	4	2	2	NUM
easat-6111	160	5	compatibility	compatibility	NOUN
easat-6111	160	6	issues	issue	NOUN
easat-6111	160	7	(	(	PUNCT
easat-6111	160	8	cs	cs	PROPN
easat-6111	160	9	)	)	PUNCT
easat-6111	160	10	5	5	NUM
easat-6111	160	11	hamzah	hamzah	NOUN
easat-6111	160	12	,	,	PUNCT
easat-6111	160	13	et	et	PROPN
easat-6111	160	14	al	al	PROPN
easat-6111	160	15	.	.	PUNCT
easat-6111	161	1	[	[	X
easat-6111	161	2	14	14	NUM
easat-6111	161	3	]	]	SYM
easat-6111	161	4	3	3	NUM
easat-6111	161	5	internet	internet	NOUN
easat-6111	161	6	reliability	reliability	NOUN
easat-6111	161	7	(	(	PUNCT
easat-6111	161	8	ir	ir	NOUN
easat-6111	161	9	)	)	PUNCT
easat-6111	161	10	5	5	NUM
easat-6111	161	11	colangelo	colangelo	NOUN
easat-6111	161	12	[	[	X
easat-6111	161	13	17	17	NUM
easat-6111	161	14	]	]	SYM
easat-6111	161	15	4	4	NUM
easat-6111	161	16	subscription	subscription	NOUN
easat-6111	161	17	costs	cost	NOUN
easat-6111	161	18	(	(	PUNCT
easat-6111	161	19	ss	ss	NOUN
easat-6111	161	20	)	)	PUNCT
easat-6111	161	21	5	5	NUM
easat-6111	161	22	kumar	kumar	PROPN
easat-6111	161	23	,	,	PUNCT
easat-6111	161	24	et	et	PROPN
easat-6111	161	25	al	al	PROPN
easat-6111	161	26	.	.	PUNCT
easat-6111	162	1	[	[	X
easat-6111	162	2	30	30	NUM
easat-6111	162	3	]	]	SYM
easat-6111	162	4	5	5	NUM
easat-6111	162	5	training	training	NOUN
easat-6111	162	6	costs	cost	NOUN
easat-6111	162	7	(	(	PUNCT
easat-6111	162	8	tc	tc	NOUN
easat-6111	162	9	)	)	PUNCT
easat-6111	162	10	5	5	NUM
easat-6111	162	11	kumar	kumar	PROPN
easat-6111	162	12	,	,	PUNCT
easat-6111	162	13	et	et	PROPN
easat-6111	162	14	al	al	PROPN
easat-6111	162	15	.	.	PUNCT
easat-6111	163	1	[	[	X
easat-6111	163	2	30	30	NUM
easat-6111	163	3	]	]	SYM
easat-6111	163	4	6	6	NUM
easat-6111	163	5	regulatory	regulatory	ADJ
easat-6111	163	6	ambiguities	ambiguity	NOUN
easat-6111	163	7	(	(	PUNCT
easat-6111	163	8	ra	ra	NOUN
easat-6111	163	9	)	)	PUNCT
easat-6111	163	10	5	5	NUM
easat-6111	163	11	tian	tian	ADJ
easat-6111	163	12	,	,	PUNCT
easat-6111	163	13	et	et	PROPN
easat-6111	163	14	al	al	PROPN
easat-6111	163	15	.	.	PUNCT
easat-6111	164	1	[	[	X
easat-6111	164	2	22	22	NUM
easat-6111	164	3	]	]	SYM
easat-6111	164	4	7	7	NUM
easat-6111	164	5	cloud	cloud	NOUN
easat-6111	164	6	accounting	accounting	NOUN
easat-6111	164	7	integration	integration	NOUN
easat-6111	164	8	(	(	PUNCT
easat-6111	164	9	cai	cai	X
easat-6111	164	10	)	)	PUNCT
easat-6111	164	11	5	5	NUM
easat-6111	164	12	ighosewe	ighosewe	NOUN
easat-6111	164	13	,	,	PUNCT
easat-6111	164	14	et	et	PROPN
easat-6111	164	15	al	al	PROPN
easat-6111	164	16	.	.	PUNCT
easat-6111	165	1	[	[	X
easat-6111	165	2	31	31	NUM
easat-6111	165	3	]	]	PUNCT
easat-6111	165	4	to	to	PART
easat-6111	165	5	ensure	ensure	VERB
easat-6111	165	6	that	that	SCONJ
easat-6111	165	7	the	the	DET
easat-6111	165	8	questionnaire	questionnaire	NOUN
easat-6111	165	9	is	be	AUX
easat-6111	165	10	valid	valid	ADJ
easat-6111	165	11	and	and	CCONJ
easat-6111	165	12	reliable	reliable	ADJ
easat-6111	165	13	,	,	PUNCT
easat-6111	165	14	the	the	DET
easat-6111	165	15	questionnaire	questionnaire	NOUN
easat-6111	165	16	was	be	AUX
easat-6111	165	17	pre	pre	VERB
easat-6111	165	18	-	-	VERB
easat-6111	165	19	tested	test	VERB
easat-6111	165	20	.	.	PUNCT
easat-6111	166	1	first	first	ADV
easat-6111	166	2	,	,	PUNCT
easat-6111	166	3	the	the	DET
easat-6111	166	4	contents	content	NOUN
easat-6111	166	5	of	of	ADP
easat-6111	166	6	the	the	DET
easat-6111	166	7	questionnaire	questionnaire	NOUN
easat-6111	166	8	was	be	AUX
easat-6111	166	9	validated	validate	VERB
easat-6111	166	10	using	use	VERB
easat-6111	166	11	previous	previous	ADJ
easat-6111	166	12	research	research	NOUN
easat-6111	166	13	instruments	instrument	NOUN
easat-6111	166	14	that	that	PRON
easat-6111	166	15	have	have	AUX
easat-6111	166	16	been	be	AUX
easat-6111	166	17	validated	validate	VERB
easat-6111	166	18	.	.	PUNCT
easat-6111	167	1	then	then	ADV
easat-6111	167	2	next	next	ADJ
easat-6111	167	3	stage	stage	NOUN
easat-6111	167	4	was	be	AUX
easat-6111	167	5	the	the	DET
easat-6111	167	6	administering	administering	NOUN
easat-6111	167	7	of	of	ADP
easat-6111	167	8	the	the	DET
easat-6111	167	9	questionnaire	questionnaire	NOUN
easat-6111	167	10	to	to	ADP
easat-6111	167	11	three	three	NUM
easat-6111	167	12	(	(	PUNCT
easat-6111	167	13	3	3	X
easat-6111	167	14	)	)	PUNCT
easat-6111	167	15	accounting	accounting	NOUN
easat-6111	167	16	experts	expert	NOUN
easat-6111	167	17	and	and	CCONJ
easat-6111	167	18	three	three	NUM
easat-6111	167	19	(	(	PUNCT
easat-6111	167	20	3	3	X
easat-6111	167	21	)	)	PUNCT
easat-6111	167	22	high	high	ADJ
easat-6111	167	23	ranked	rank	VERB
easat-6111	167	24	bankers	banker	NOUN
easat-6111	167	25	with	with	ADP
easat-6111	167	26	15	15	NUM
easat-6111	167	27	years	year	NOUN
easat-6111	167	28	cogent	cogent	NOUN
easat-6111	167	29	experience	experience	NOUN
easat-6111	167	30	to	to	PART
easat-6111	167	31	face	face	VERB
easat-6111	167	32	validate	validate	VERB
easat-6111	167	33	the	the	DET
easat-6111	167	34	questionnaire	questionnaire	NOUN
easat-6111	167	35	.	.	PUNCT
easat-6111	168	1	observably	observably	ADV
easat-6111	168	2	,	,	PUNCT
easat-6111	168	3	all	all	DET
easat-6111	168	4	their	their	PRON
easat-6111	168	5	comments	comment	NOUN
easat-6111	168	6	were	be	AUX
easat-6111	168	7	noted	note	VERB
easat-6111	168	8	and	and	CCONJ
easat-6111	168	9	were	be	AUX
easat-6111	168	10	used	use	VERB
easat-6111	168	11	to	to	PART
easat-6111	168	12	correct	correct	VERB
easat-6111	168	13	the	the	DET
easat-6111	168	14	wordings	wording	NOUN
easat-6111	168	15	of	of	ADP
easat-6111	168	16	the	the	DET
easat-6111	168	17	questionnaire	questionnaire	NOUN
easat-6111	168	18	.	.	PUNCT
easat-6111	169	1	this	this	PRON
easat-6111	169	2	is	be	AUX
easat-6111	169	3	with	with	ADP
easat-6111	169	4	the	the	DET
easat-6111	169	5	intention	intention	NOUN
easat-6111	169	6	to	to	PART
easat-6111	169	7	ensure	ensure	VERB
easat-6111	169	8	that	that	SCONJ
easat-6111	169	9	the	the	DET
easat-6111	169	10	wordings	wording	NOUN
easat-6111	169	11	of	of	ADP
easat-6111	169	12	the	the	DET
easat-6111	169	13	questionnaire	questionnaire	NOUN
easat-6111	169	14	are	be	AUX
easat-6111	169	15	clear	clear	ADJ
easat-6111	169	16	,	,	PUNCT
easat-6111	169	17	precise	precise	ADJ
easat-6111	169	18	and	and	CCONJ
easat-6111	169	19	also	also	ADV
easat-6111	169	20	suit	suit	VERB
easat-6111	169	21	the	the	DET
easat-6111	169	22	objective	objective	NOUN
easat-6111	169	23	of	of	ADP
easat-6111	169	24	the	the	DET
easat-6111	169	25	research	research	NOUN
easat-6111	169	26	.	.	PUNCT
easat-6111	170	1	to	to	PART
easat-6111	170	2	further	far	ADV
easat-6111	170	3	ensure	ensure	VERB
easat-6111	170	4	that	that	SCONJ
easat-6111	170	5	the	the	DET
easat-6111	170	6	instruments	instrument	NOUN
easat-6111	170	7	are	be	AUX
easat-6111	170	8	internally	internally	ADV
easat-6111	170	9	consistent	consistent	ADJ
easat-6111	170	10	,	,	PUNCT
easat-6111	170	11	the	the	DET
easat-6111	170	12	questionnaire	questionnaire	NOUN
easat-6111	170	13	was	be	AUX
easat-6111	170	14	shared	share	VERB
easat-6111	170	15	to	to	ADP
easat-6111	170	16	20	20	NUM
easat-6111	170	17	respondents	respondent	NOUN
easat-6111	170	18	.	.	PUNCT
easat-6111	170	19	.	.	PUNCT
easat-6111	171	1	as	as	SCONJ
easat-6111	171	2	evidenced	evidence	VERB
easat-6111	171	3	in	in	ADP
easat-6111	171	4	table	table	NOUN
easat-6111	171	5	4	4	NUM
easat-6111	171	6	,	,	PUNCT
easat-6111	171	7	all	all	DET
easat-6111	171	8	the	the	DET
easat-6111	171	9	constructs	construct	NOUN
easat-6111	171	10	reported	report	VERB
easat-6111	171	11	cronbach	cronbach	VERB
easat-6111	171	12	alpha	alpha	NOUN
easat-6111	171	13	(	(	PUNCT
easat-6111	171	14	α	α	NOUN
easat-6111	171	15	)	)	PUNCT
easat-6111	171	16	and	and	CCONJ
easat-6111	171	17	rho	rho	ADJ
easat-6111	171	18	values	value	NOUN
easat-6111	171	19	above	above	ADP
easat-6111	171	20	the	the	DET
easat-6111	171	21	permissible	permissible	ADJ
easat-6111	171	22	value	value	NOUN
easat-6111	171	23	of	of	ADP
easat-6111	171	24	0.80	0.80	NUM
easat-6111	171	25	as	as	SCONJ
easat-6111	171	26	recommended	recommend	VERB
easat-6111	171	27	by	by	ADP
easat-6111	171	28	hair	hair	NOUN
easat-6111	171	29	and	and	CCONJ
easat-6111	171	30	alamer	alamer	VERB
easat-6111	171	31	[	[	PUNCT
easat-6111	171	32	32	32	NUM
easat-6111	171	33	]	]	PUNCT
easat-6111	171	34	and	and	CCONJ
easat-6111	171	35	validated	validate	VERB
easat-6111	171	36	by	by	ADP
easat-6111	171	37	sarstedt	sarstedt	NOUN
easat-6111	171	38	,	,	PUNCT
easat-6111	171	39	et	et	PROPN
easat-6111	171	40	al	al	PROPN
easat-6111	171	41	.	.	PUNCT
easat-6111	172	1	[	[	X
easat-6111	172	2	33	33	NUM
easat-6111	172	3	]	]	PUNCT
easat-6111	172	4	.	.	PUNCT
easat-6111	173	1	furthermore	furthermore	ADV
easat-6111	173	2	,	,	PUNCT
easat-6111	173	3	the	the	DET
easat-6111	173	4	study	study	NOUN
easat-6111	173	5	analyzed	analyze	VERB
easat-6111	173	6	the	the	DET
easat-6111	173	7	data	datum	NOUN
easat-6111	173	8	using	use	VERB
easat-6111	173	9	partial	partial	ADJ
easat-6111	173	10	least	least	ADJ
easat-6111	173	11	squares	square	NOUN
easat-6111	173	12	pls	pls	INTJ
easat-6111	173	13	.	.	PUNCT
easat-6111	174	1	the	the	DET
easat-6111	174	2	estimation	estimation	NOUN
easat-6111	174	3	test	test	NOUN
easat-6111	174	4	follows	follow	VERB
easat-6111	174	5	dual	dual	ADJ
easat-6111	174	6	-	-	PUNCT
easat-6111	174	7	step	step	NOUN
easat-6111	174	8	analytical	analytical	ADJ
easat-6111	174	9	procedures	procedure	NOUN
easat-6111	174	10	.	.	PUNCT
easat-6111	175	1	the	the	DET
easat-6111	175	2	first	first	ADJ
easat-6111	175	3	analytical	analytical	ADJ
easat-6111	175	4	procedure	procedure	NOUN
easat-6111	175	5	is	be	AUX
easat-6111	175	6	to	to	PART
easat-6111	175	7	test	test	VERB
easat-6111	175	8	the	the	DET
easat-6111	175	9	measurement	measurement	NOUN
easat-6111	175	10	model	model	NOUN
easat-6111	175	11	.	.	PUNCT
easat-6111	176	1	specifically	specifically	ADV
easat-6111	176	2	,	,	PUNCT
easat-6111	176	3	the	the	DET
easat-6111	176	4	measurement	measurement	NOUN
easat-6111	176	5	model	model	NOUN
easat-6111	176	6	was	be	AUX
easat-6111	176	7	tested	test	VERB
easat-6111	176	8	and	and	CCONJ
easat-6111	176	9	then	then	ADV
easat-6111	176	10	structural	structural	ADJ
easat-6111	176	11	model	model	NOUN
easat-6111	176	12	was	be	AUX
easat-6111	176	13	tested	test	VERB
easat-6111	176	14	subsequently	subsequently	ADV
easat-6111	176	15	.	.	PUNCT
easat-6111	177	1	specifically	specifically	ADV
easat-6111	177	2	,	,	PUNCT
easat-6111	177	3	the	the	DET
easat-6111	177	4	measurement	measurement	NOUN
easat-6111	177	5	model	model	NOUN
easat-6111	177	6	tested	test	VERB
easat-6111	177	7	the	the	DET
easat-6111	177	8	constructs	construct	NOUN
easat-6111	177	9	’	'	PUNCT
easat-6111	177	10	reliability	reliability	NOUN
easat-6111	177	11	and	and	CCONJ
easat-6111	177	12	validity	validity	NOUN
easat-6111	177	13	.	.	PUNCT
easat-6111	178	1	six	six	NUM
easat-6111	178	2	(	(	PUNCT
easat-6111	178	3	6	6	NUM
easat-6111	178	4	)	)	PUNCT
easat-6111	178	5	quality	quality	NOUN
easat-6111	178	6	criteria	criterion	NOUN
easat-6111	178	7	were	be	AUX
easat-6111	178	8	tested	test	VERB
easat-6111	178	9	in	in	ADP
easat-6111	178	10	line	line	NOUN
easat-6111	178	11	with	with	ADP
easat-6111	178	12	the	the	DET
easat-6111	178	13	studies	study	NOUN
easat-6111	178	14	of	of	ADP
easat-6111	178	15	ononye	ononye	NOUN
easat-6111	178	16	,	,	PUNCT
easat-6111	178	17	et	et	PROPN
easat-6111	178	18	al	al	PROPN
easat-6111	178	19	.	.	PUNCT
easat-6111	179	1	[	[	X
easat-6111	179	2	34	34	NUM
easat-6111	179	3	]	]	PUNCT
easat-6111	179	4	.	.	PUNCT
easat-6111	180	1	the	the	DET
easat-6111	180	2	quality	quality	NOUN
easat-6111	180	3	criteria	criterion	NOUN
easat-6111	180	4	are	be	AUX
easat-6111	180	5	standardized	standardized	ADJ
easat-6111	180	6	factor	factor	NOUN
easat-6111	180	7	loading	loading	NOUN
easat-6111	180	8	(	(	PUNCT
easat-6111	180	9	sfl	sfl	PROPN
easat-6111	180	10	)	)	PUNCT
easat-6111	180	11	,	,	PUNCT
easat-6111	180	12	composite	composite	ADJ
easat-6111	180	13	reliability	reliability	NOUN
easat-6111	180	14	(	(	PUNCT
easat-6111	180	15	cr	cr	NOUN
easat-6111	180	16	)	)	PUNCT
easat-6111	180	17	,	,	PUNCT
easat-6111	180	18	average	average	ADJ
easat-6111	180	19	variance	variance	NOUN
easat-6111	180	20	extracted	extract	VERB
easat-6111	180	21	(	(	PUNCT
easat-6111	180	22	ave	ave	PROPN
easat-6111	180	23	)	)	PUNCT
easat-6111	180	24	,	,	PUNCT
easat-6111	180	25	variance	variance	NOUN
easat-6111	180	26	inflation	inflation	NOUN
easat-6111	180	27	factor	factor	NOUN
easat-6111	180	28	(	(	PUNCT
easat-6111	180	29	vif	vif	PROPN
easat-6111	180	30	)	)	PUNCT
easat-6111	180	31	,	,	PUNCT
easat-6111	180	32	fornell	fornell	NOUN
easat-6111	180	33	-	-	PUNCT
easat-6111	180	34	larcker	larcker	NOUN
easat-6111	180	35	criterion	criterion	NOUN
easat-6111	180	36	(	(	PUNCT
easat-6111	180	37	flc	flc	PROPN
easat-6111	180	38	)	)	PUNCT
easat-6111	180	39	.	.	PUNCT
easat-6111	181	1	specifically	specifically	ADV
easat-6111	181	2	,	,	PUNCT
easat-6111	181	3	the	the	DET
easat-6111	181	4	sfl	sfl	NOUN
easat-6111	181	5	was	be	AUX
easat-6111	181	6	used	use	VERB
easat-6111	181	7	to	to	PART
easat-6111	181	8	test	test	VERB
easat-6111	181	9	for	for	ADP
easat-6111	181	10	item	item	NOUN
easat-6111	181	11	reliability	reliability	NOUN
easat-6111	181	12	,	,	PUNCT
easat-6111	181	13	cr	cr	PRON
easat-6111	181	14	tested	test	VERB
easat-6111	181	15	for	for	ADP
easat-6111	181	16	construct	construct	VERB
easat-6111	181	17	reliability	reliability	NOUN
easat-6111	181	18	(	(	PUNCT
easat-6111	181	19	internal	internal	ADJ
easat-6111	181	20	consistency	consistency	NOUN
easat-6111	181	21	)	)	PUNCT
easat-6111	181	22	,	,	PUNCT
easat-6111	181	23	ave	ave	PROPN
easat-6111	181	24	tested	test	VERB
easat-6111	181	25	for	for	ADP
easat-6111	181	26	convergent	convergent	NOUN
easat-6111	181	27	validity	validity	NOUN
easat-6111	181	28	,	,	PUNCT
easat-6111	181	29	vif	vif	NOUN
easat-6111	181	30	tested	test	VERB
easat-6111	181	31	for	for	ADP
easat-6111	181	32	multi	multi	NOUN
easat-6111	181	33	-	-	NOUN
easat-6111	181	34	collinearity	collinearity	NOUN
easat-6111	181	35	among	among	ADP
easat-6111	181	36	latent	latent	NOUN
easat-6111	181	37	variables	variable	NOUN
easat-6111	181	38	while	while	SCONJ
easat-6111	181	39	flc	flc	PROPN
easat-6111	181	40	for	for	ADP
easat-6111	181	41	testing	test	VERB
easat-6111	181	42	discriminant	discriminant	ADJ
easat-6111	181	43	validity	validity	NOUN
easat-6111	181	44	.	.	PUNCT
easat-6111	182	1	their	their	PRON
easat-6111	182	2	permissible	permissible	ADJ
easat-6111	182	3	thresholds	threshold	NOUN
easat-6111	182	4	,	,	PUNCT
easat-6111	182	5	implications	implication	NOUN
easat-6111	182	6	and	and	CCONJ
easat-6111	182	7	sources	source	NOUN
easat-6111	182	8	are	be	AUX
easat-6111	182	9	presented	present	VERB
easat-6111	182	10	in	in	ADP
easat-6111	182	11	table	table	NOUN
easat-6111	182	12	6	6	NUM
easat-6111	182	13	:	:	SYM
easat-6111	182	14	833	833	NUM
easat-6111	182	15	edelweiss	edelweiss	PROPN
easat-6111	182	16	applied	apply	VERB
easat-6111	182	17	science	science	NOUN
easat-6111	182	18	and	and	CCONJ
easat-6111	182	19	technology	technology	NOUN
easat-6111	182	20	issn	issn	PROPN
easat-6111	182	21	:	:	PUNCT
easat-6111	182	22	2576	2576	NUM
easat-6111	182	23	-	-	SYM
easat-6111	182	24	8484	8484	NUM
easat-6111	182	25	vol	vol	NOUN
easat-6111	182	26	.	.	PROPN
easat-6111	183	1	9	9	NUM
easat-6111	183	2	,	,	PUNCT
easat-6111	183	3	no	no	INTJ
easat-6111	183	4	.	.	NOUN
easat-6111	184	1	4	4	NUM
easat-6111	184	2	:	:	SYM
easat-6111	184	3	827	827	NUM
easat-6111	184	4	-	-	SYM
easat-6111	184	5	840	840	NUM
easat-6111	184	6	,	,	PUNCT
easat-6111	184	7	2025	2025	NUM
easat-6111	184	8	doi	doi	NOUN
easat-6111	184	9	:	:	PUNCT
easat-6111	184	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	184	11	©	©	PROPN
easat-6111	184	12	2025	2025	NUM
easat-6111	184	13	by	by	ADP
easat-6111	184	14	the	the	DET
easat-6111	184	15	authors	author	NOUN
easat-6111	184	16	;	;	PUNCT
easat-6111	184	17	licensee	licensee	PROPN
easat-6111	184	18	learning	learn	VERB
easat-6111	184	19	gate	gate	NOUN
easat-6111	184	20	table	table	NOUN
easat-6111	184	21	4	4	NUM
easat-6111	184	22	.	.	PUNCT
easat-6111	184	23	permissible	permissible	ADJ
easat-6111	184	24	thresholds	threshold	NOUN
easat-6111	184	25	,	,	PUNCT
easat-6111	184	26	implications	implication	NOUN
easat-6111	184	27	and	and	CCONJ
easat-6111	184	28	sources	source	NOUN
easat-6111	184	29	.	.	PUNCT
easat-6111	185	1	s	s	X
easat-6111	185	2	/	/	SYM
easat-6111	185	3	n	n	PROPN
easat-6111	185	4	measurement	measurement	NOUN
easat-6111	185	5	model	model	NOUN
easat-6111	185	6	permissible	permissible	ADJ
easat-6111	185	7	threshold	threshold	PROPN
easat-6111	185	8	implication	implication	NOUN
easat-6111	185	9	source	source	NOUN
easat-6111	185	10	1	1	NUM
easat-6111	185	11	sfl	sfl	PROPN
easat-6111	185	12	>	>	SYM
easat-6111	185	13	0.707	0.707	NUM
easat-6111	185	14	constructs	construct	NOUN
easat-6111	185	15	are	be	AUX
easat-6111	185	16	reliable	reliable	ADJ
easat-6111	185	17	fornell	fornell	NOUN
easat-6111	185	18	and	and	CCONJ
easat-6111	185	19	larcker	larcker	NOUN
easat-6111	186	1	[	[	X
easat-6111	186	2	35	35	NUM
easat-6111	186	3	]	]	SYM
easat-6111	186	4	2	2	NUM
easat-6111	186	5	cr	cr	NOUN
easat-6111	186	6	>	>	X
easat-6111	186	7	0.70	0.70	NUM
easat-6111	186	8	each	each	DET
easat-6111	186	9	construct	construct	NOUN
easat-6111	186	10	are	be	AUX
easat-6111	186	11	internally	internally	ADV
easat-6111	186	12	consistent	consistent	ADJ
easat-6111	186	13	and	and	CCONJ
easat-6111	186	14	reliable	reliable	ADJ
easat-6111	186	15	hair	hair	NOUN
easat-6111	186	16	,	,	PUNCT
easat-6111	186	17	et	et	PROPN
easat-6111	186	18	al	al	PROPN
easat-6111	186	19	.	.	PUNCT
easat-6111	187	1	[	[	X
easat-6111	187	2	36	36	NUM
easat-6111	187	3	]	]	SYM
easat-6111	187	4	3	3	NUM
easat-6111	187	5	ave	ave	NOUN
easat-6111	187	6	>	>	X
easat-6111	187	7	0.50	0.50	NUM
easat-6111	187	8	constructs	construct	NOUN
easat-6111	187	9	attained	attain	VERB
easat-6111	187	10	discriminant	discriminant	ADJ
easat-6111	187	11	validity	validity	NOUN
easat-6111	187	12	.	.	PUNCT
easat-6111	188	1	hair	hair	NOUN
easat-6111	188	2	,	,	PUNCT
easat-6111	188	3	et	et	PROPN
easat-6111	188	4	al	al	PROPN
easat-6111	188	5	.	.	PUNCT
easat-6111	189	1	[	[	X
easat-6111	189	2	36	36	NUM
easat-6111	189	3	]	]	SYM
easat-6111	189	4	4	4	NUM
easat-6111	189	5	vif	vif	NOUN
easat-6111	189	6	≤	≤	NOUN
easat-6111	189	7	5.0	5.0	NUM
easat-6111	189	8	multicolinearity	multicolinearity	NOUN
easat-6111	189	9	problems	problem	NOUN
easat-6111	189	10	was	be	AUX
easat-6111	189	11	recorded	record	VERB
easat-6111	189	12	ononye	ononye	NOUN
easat-6111	189	13	,	,	PUNCT
easat-6111	189	14	et	et	PROPN
easat-6111	189	15	al	al	PROPN
easat-6111	189	16	.	.	PUNCT
easat-6111	190	1	[	[	X
easat-6111	190	2	34	34	NUM
easat-6111	190	3	]	]	SYM
easat-6111	190	4	4	4	NUM
easat-6111	190	5	vif	vif	NOUN
easat-6111	190	6	≤	≤	NUM
easat-6111	190	7	3.3	3.3	NUM
easat-6111	190	8	common	common	ADJ
easat-6111	190	9	bias	bias	NOUN
easat-6111	190	10	does	do	AUX
easat-6111	190	11	not	not	PART
easat-6111	190	12	pose	pose	VERB
easat-6111	190	13	any	any	DET
easat-6111	190	14	challenge	challenge	NOUN
easat-6111	190	15	ononye	ononye	NOUN
easat-6111	190	16	,	,	PUNCT
easat-6111	190	17	et	et	PROPN
easat-6111	190	18	al	al	PROPN
easat-6111	190	19	.	.	PUNCT
easat-6111	191	1	[	[	X
easat-6111	191	2	34	34	NUM
easat-6111	191	3	]	]	SYM
easat-6111	191	4	5	5	NUM
easat-6111	191	5	flc	flc	PROPN
easat-6111	191	6	>	>	X
easat-6111	191	7	0.70	0.70	NUM
easat-6111	191	8	each	each	DET
easat-6111	191	9	constructs	construct	NOUN
easat-6111	191	10	are	be	AUX
easat-6111	191	11	distinct	distinct	ADJ
easat-6111	191	12	hair	hair	NOUN
easat-6111	191	13	,	,	PUNCT
easat-6111	191	14	et	et	PROPN
easat-6111	191	15	al	al	PROPN
easat-6111	191	16	.	.	PUNCT
easat-6111	192	1	[	[	X
easat-6111	192	2	36	36	NUM
easat-6111	192	3	]	]	PUNCT
easat-6111	192	4	having	having	AUX
easat-6111	192	5	confirmed	confirm	VERB
easat-6111	192	6	that	that	SCONJ
easat-6111	192	7	the	the	DET
easat-6111	192	8	model	model	NOUN
easat-6111	192	9	is	be	AUX
easat-6111	192	10	appropriate	appropriate	ADJ
easat-6111	192	11	for	for	ADP
easat-6111	192	12	the	the	DET
easat-6111	192	13	analysis	analysis	NOUN
easat-6111	192	14	and	and	CCONJ
easat-6111	192	15	is	be	AUX
easat-6111	192	16	of	of	ADP
easat-6111	192	17	high	high	ADJ
easat-6111	192	18	quality	quality	NOUN
easat-6111	192	19	,	,	PUNCT
easat-6111	192	20	the	the	DET
easat-6111	192	21	next	next	ADJ
easat-6111	192	22	test	test	NOUN
easat-6111	192	23	is	be	AUX
easat-6111	192	24	to	to	PART
easat-6111	192	25	proceed	proceed	VERB
easat-6111	192	26	to	to	ADP
easat-6111	192	27	the	the	DET
easat-6111	192	28	structural	structural	ADJ
easat-6111	192	29	model	model	NOUN
easat-6111	192	30	(	(	PUNCT
easat-6111	192	31	inner	inner	ADJ
easat-6111	192	32	model	model	NOUN
easat-6111	192	33	)	)	PUNCT
easat-6111	192	34	.	.	PUNCT
easat-6111	193	1	the	the	DET
easat-6111	193	2	two	two	NUM
easat-6111	193	3	tests	test	NOUN
easat-6111	193	4	conducted	conduct	VERB
easat-6111	193	5	are	be	AUX
easat-6111	193	6	path	path	NOUN
easat-6111	193	7	analysis	analysis	NOUN
easat-6111	193	8	and	and	CCONJ
easat-6111	193	9	goodness	goodness	NOUN
easat-6111	193	10	of	of	ADP
easat-6111	193	11	fit	fit	ADJ
easat-6111	193	12	(	(	PUNCT
easat-6111	193	13	gof	gof	NOUN
easat-6111	193	14	)	)	PUNCT
easat-6111	193	15	using	use	VERB
easat-6111	193	16	a	a	DET
easat-6111	193	17	bootstrapping	bootstrappe	VERB
easat-6111	193	18	procedure	procedure	NOUN
easat-6111	193	19	with	with	ADP
easat-6111	193	20	5000	5000	NUM
easat-6111	193	21	subsamples	subsample	NOUN
easat-6111	193	22	.	.	PUNCT
easat-6111	194	1	specifically	specifically	ADV
easat-6111	194	2	,	,	PUNCT
easat-6111	194	3	the	the	DET
easat-6111	194	4	path	path	NOUN
easat-6111	194	5	analysis	analysis	NOUN
easat-6111	194	6	was	be	AUX
easat-6111	194	7	used	use	VERB
easat-6111	194	8	to	to	PART
easat-6111	194	9	determine	determine	VERB
easat-6111	194	10	the	the	DET
easat-6111	194	11	path	path	NOUN
easat-6111	194	12	coefficients	coefficient	NOUN
easat-6111	194	13	(	(	PUNCT
easat-6111	194	14	β	β	NOUN
easat-6111	194	15	)	)	PUNCT
easat-6111	194	16	and	and	CCONJ
easat-6111	194	17	test	test	VERB
easat-6111	194	18	the	the	DET
easat-6111	194	19	formulated	formulated	ADJ
easat-6111	194	20	research	research	NOUN
easat-6111	194	21	hypotheses	hypothesis	NOUN
easat-6111	194	22	(	(	PUNCT
easat-6111	194	23	pvalue	pvalue	NOUN
easat-6111	194	24	)	)	PUNCT
easat-6111	194	25	while	while	SCONJ
easat-6111	194	26	the	the	DET
easat-6111	194	27	gof	gof	NOUN
easat-6111	194	28	is	be	AUX
easat-6111	194	29	to	to	PART
easat-6111	194	30	determine	determine	VERB
easat-6111	194	31	the	the	DET
easat-6111	194	32	dataset	dataset	ADJ
easat-6111	194	33	predictive	predictive	ADJ
easat-6111	194	34	value	value	NOUN
easat-6111	194	35	.	.	PUNCT
easat-6111	195	1	the	the	DET
easat-6111	195	2	three	three	NUM
easat-6111	195	3	(	(	PUNCT
easat-6111	195	4	3	3	NUM
easat-6111	195	5	)	)	PUNCT
easat-6111	195	6	gof	gof	NOUN
easat-6111	195	7	tests	test	NOUN
easat-6111	195	8	conducted	conduct	VERB
easat-6111	195	9	are	be	AUX
easat-6111	195	10	:	:	PUNCT
easat-6111	195	11	coefficient	coefficient	NOUN
easat-6111	195	12	of	of	ADP
easat-6111	195	13	determination	determination	NOUN
easat-6111	195	14	(	(	PUNCT
easat-6111	195	15	r²	r²	PROPN
easat-6111	195	16	)	)	PUNCT
easat-6111	195	17	,	,	PUNCT
easat-6111	195	18	standardized	standardize	VERB
easat-6111	195	19	root	root	NOUN
easat-6111	195	20	mean	mean	NOUN
easat-6111	195	21	square	square	ADJ
easat-6111	195	22	residual	residual	ADJ
easat-6111	195	23	(	(	PUNCT
easat-6111	195	24	srmr	srmr	PROPN
easat-6111	195	25	)	)	PUNCT
easat-6111	195	26	,	,	PUNCT
easat-6111	195	27	and	and	CCONJ
easat-6111	195	28	normed	norme	VERB
easat-6111	195	29	fit	fit	ADJ
easat-6111	195	30	index	index	NOUN
easat-6111	195	31	(	(	PUNCT
easat-6111	195	32	nfi	nfi	PROPN
easat-6111	195	33	)	)	PUNCT
easat-6111	195	34	.	.	PUNCT
easat-6111	196	1	justifiably	justifiably	ADV
easat-6111	196	2	,	,	PUNCT
easat-6111	196	3	r2	r2	PROPN
easat-6111	196	4	with	with	ADP
easat-6111	196	5	a	a	DET
easat-6111	196	6	permissible	permissible	ADJ
easat-6111	196	7	value	value	NOUN
easat-6111	196	8	of	of	ADP
easat-6111	196	9	0.25	0.25	NUM
easat-6111	196	10	suggests	suggest	VERB
easat-6111	196	11	the	the	DET
easat-6111	196	12	path	path	NOUN
easat-6111	196	13	model	model	NOUN
easat-6111	196	14	has	have	VERB
easat-6111	196	15	a	a	DET
easat-6111	196	16	meaningful	meaningful	ADJ
easat-6111	196	17	predictive	predictive	ADJ
easat-6111	196	18	power	power	NOUN
easat-6111	196	19	;	;	PUNCT
easat-6111	196	20	nfi	nfi	PROPN
easat-6111	196	21	permissible	permissible	ADJ
easat-6111	196	22	value	value	NOUN
easat-6111	196	23	of	of	ADP
easat-6111	196	24	<	<	X
easat-6111	196	25	0.01	0.01	NUM
easat-6111	196	26	and	and	CCONJ
easat-6111	196	27	srmr	srmr	PROPN
easat-6111	196	28	value	value	NOUN
easat-6111	196	29	of	of	ADP
easat-6111	196	30	<	<	NOUN
easat-6111	196	31	0.08	0.08	NUM
easat-6111	196	32	suggests	suggest	VERB
easat-6111	196	33	that	that	SCONJ
easat-6111	196	34	model	model	NOUN
easat-6111	196	35	fits	fit	VERB
easat-6111	196	36	well	well	ADV
easat-6111	196	37	[	[	X
easat-6111	196	38	37	37	NUM
easat-6111	196	39	,	,	PUNCT
easat-6111	196	40	38	38	NUM
easat-6111	196	41	]	]	PUNCT
easat-6111	196	42	.	.	PUNCT
easat-6111	197	1	the	the	DET
easat-6111	197	2	statistical	statistical	ADJ
easat-6111	197	3	software	software	NOUN
easat-6111	197	4	used	use	VERB
easat-6111	197	5	to	to	PART
easat-6111	197	6	test	test	VERB
easat-6111	197	7	both	both	CCONJ
easat-6111	197	8	the	the	DET
easat-6111	197	9	measurement	measurement	NOUN
easat-6111	197	10	and	and	CCONJ
easat-6111	197	11	structural	structural	ADJ
easat-6111	197	12	model	model	NOUN
easat-6111	197	13	is	be	AUX
easat-6111	197	14	smartpls	smartpls	NOUN
easat-6111	197	15	version	version	NOUN
easat-6111	197	16	4.0.9.6	4.0.9.6	PROPN
easat-6111	197	17	.	.	PUNCT
easat-6111	198	1	justifiably	justifiably	ADV
easat-6111	198	2	,	,	PUNCT
easat-6111	198	3	this	this	DET
easat-6111	198	4	statistical	statistical	ADJ
easat-6111	198	5	software	software	NOUN
easat-6111	198	6	is	be	AUX
easat-6111	198	7	highly	highly	ADV
easat-6111	198	8	advantageous	advantageous	ADJ
easat-6111	198	9	to	to	ADP
easat-6111	198	10	researchers	researcher	NOUN
easat-6111	198	11	as	as	SCONJ
easat-6111	198	12	it	it	PRON
easat-6111	198	13	estimates	estimate	VERB
easat-6111	198	14	complex	complex	ADJ
easat-6111	198	15	models	model	NOUN
easat-6111	198	16	with	with	ADP
easat-6111	198	17	several	several	ADJ
easat-6111	198	18	latent	latent	NOUN
easat-6111	198	19	variables	variable	NOUN
easat-6111	198	20	,	,	PUNCT
easat-6111	198	21	indicator	indicator	NOUN
easat-6111	198	22	variables	variable	NOUN
easat-6111	198	23	,	,	PUNCT
easat-6111	198	24	and	and	CCONJ
easat-6111	198	25	structural	structural	ADJ
easat-6111	198	26	paths	path	NOUN
easat-6111	198	27	without	without	ADP
easat-6111	198	28	necessarily	necessarily	ADV
easat-6111	198	29	deviating	deviate	VERB
easat-6111	198	30	from	from	ADP
easat-6111	198	31	the	the	DET
easat-6111	198	32	assumptions	assumption	NOUN
easat-6111	198	33	of	of	ADP
easat-6111	198	34	the	the	DET
easat-6111	198	35	normality	normality	NOUN
easat-6111	198	36	of	of	ADP
easat-6111	198	37	the	the	DET
easat-6111	198	38	sourced	source	VERB
easat-6111	198	39	data	datum	NOUN
easat-6111	198	40	[	[	X
easat-6111	198	41	39	39	NUM
easat-6111	198	42	]	]	PUNCT
easat-6111	198	43	.	.	PUNCT
easat-6111	199	1	prior	prior	ADV
easat-6111	199	2	to	to	ADP
easat-6111	199	3	conducting	conduct	VERB
easat-6111	199	4	the	the	DET
easat-6111	199	5	pls	pls	NOUN
easat-6111	199	6	analysis	analysis	NOUN
easat-6111	199	7	,	,	PUNCT
easat-6111	199	8	two	two	NUM
easat-6111	199	9	preliminary	preliminary	ADJ
easat-6111	199	10	tests	test	NOUN
easat-6111	199	11	were	be	AUX
easat-6111	199	12	conducted	conduct	VERB
easat-6111	199	13	.	.	PUNCT
easat-6111	200	1	the	the	DET
easat-6111	200	2	two	two	NUM
easat-6111	200	3	(	(	PUNCT
easat-6111	200	4	2	2	NUM
easat-6111	200	5	)	)	PUNCT
easat-6111	200	6	tests	test	NOUN
easat-6111	200	7	are	be	AUX
easat-6111	200	8	kaiser	kaiser	NOUN
easat-6111	200	9	-	-	PUNCT
easat-6111	200	10	meyer	meyer	PROPN
easat-6111	200	11	-	-	PUNCT
easat-6111	200	12	olkin	olkin	PROPN
easat-6111	200	13	(	(	PUNCT
easat-6111	200	14	kmo	kmo	NOUN
easat-6111	200	15	)	)	PUNCT
easat-6111	200	16	and	and	CCONJ
easat-6111	200	17	bartlett	bartlett	PROPN
easat-6111	200	18	's	's	PART
easat-6111	200	19	test	test	NOUN
easat-6111	200	20	of	of	ADP
easat-6111	200	21	sphericity	sphericity	PROPN
easat-6111	200	22	(	(	PUNCT
easat-6111	200	23	bts	bts	PROPN
easat-6111	200	24	)	)	PUNCT
easat-6111	200	25	.	.	PUNCT
easat-6111	201	1	while	while	SCONJ
easat-6111	201	2	the	the	DET
easat-6111	201	3	kmo	kmo	PROPN
easat-6111	201	4	was	be	AUX
easat-6111	201	5	used	use	VERB
easat-6111	201	6	to	to	PART
easat-6111	201	7	test	test	VERB
easat-6111	201	8	for	for	ADP
easat-6111	201	9	sampling	sample	VERB
easat-6111	201	10	adequacy	adequacy	NOUN
easat-6111	201	11	of	of	ADP
easat-6111	201	12	the	the	DET
easat-6111	201	13	data	datum	NOUN
easat-6111	201	14	set	set	VERB
easat-6111	201	15	,	,	PUNCT
easat-6111	201	16	the	the	DET
easat-6111	201	17	bts	bt	NOUN
easat-6111	201	18	tested	test	VERB
easat-6111	201	19	for	for	ADP
easat-6111	201	20	sphericity	sphericity	NOUN
easat-6111	201	21	(	(	PUNCT
easat-6111	201	22	i.e.	i.e.	X
easat-6111	201	23	factorability	factorability	NOUN
easat-6111	201	24	)	)	PUNCT
easat-6111	201	25	of	of	ADP
easat-6111	201	26	the	the	DET
easat-6111	201	27	dataset	dataset	NOUN
easat-6111	201	28	.	.	PUNCT
easat-6111	202	1	while	while	SCONJ
easat-6111	202	2	a	a	DET
easat-6111	202	3	kmo	kmo	NOUN
easat-6111	202	4	value	value	NOUN
easat-6111	202	5	of	of	ADP
easat-6111	202	6	0.70	0.70	NUM
easat-6111	202	7	is	be	AUX
easat-6111	202	8	considered	consider	VERB
easat-6111	202	9	adequate	adequate	ADJ
easat-6111	202	10	,	,	PUNCT
easat-6111	202	11	bts	bts	NOUN
easat-6111	202	12	p	p	NOUN
easat-6111	202	13	-	-	PUNCT
easat-6111	202	14	value	value	NOUN
easat-6111	202	15	<	<	X
easat-6111	202	16	0.05	0.05	NUM
easat-6111	202	17	(	(	PUNCT
easat-6111	202	18	5	5	NUM
easat-6111	202	19	%	%	NOUN
easat-6111	202	20	)	)	PUNCT
easat-6111	202	21	is	be	AUX
easat-6111	202	22	highly	highly	ADV
easat-6111	202	23	desirable	desirable	ADJ
easat-6111	202	24	[	[	X
easat-6111	202	25	36	36	NUM
easat-6111	202	26	]	]	PUNCT
easat-6111	202	27	.	.	PUNCT
easat-6111	203	1	overall	overall	ADJ
easat-6111	203	2	,	,	PUNCT
easat-6111	203	3	both	both	CCONJ
easat-6111	203	4	kmo	kmo	PROPN
easat-6111	203	5	and	and	CCONJ
easat-6111	203	6	bts	bt	NOUN
easat-6111	203	7	are	be	AUX
easat-6111	203	8	used	use	VERB
easat-6111	203	9	to	to	PART
easat-6111	203	10	test	test	VERB
easat-6111	203	11	the	the	DET
easat-6111	203	12	suitability	suitability	NOUN
easat-6111	203	13	of	of	ADP
easat-6111	203	14	the	the	DET
easat-6111	203	15	factor	factor	NOUN
easat-6111	203	16	analysis	analysis	NOUN
easat-6111	203	17	.	.	PUNCT
easat-6111	204	1	the	the	DET
easat-6111	204	2	spss	spss	PROPN
easat-6111	204	3	was	be	AUX
easat-6111	204	4	used	use	VERB
easat-6111	204	5	to	to	PART
easat-6111	204	6	test	test	VERB
easat-6111	204	7	both	both	DET
easat-6111	204	8	preliminary	preliminary	ADJ
easat-6111	204	9	tests	test	NOUN
easat-6111	204	10	.	.	PUNCT
easat-6111	205	1	4	4	X
easat-6111	205	2	.	.	X
easat-6111	205	3	result	result	NOUN
easat-6111	205	4	and	and	CCONJ
easat-6111	205	5	discussions	discussion	NOUN
easat-6111	205	6	4.1	4.1	NUM
easat-6111	205	7	.	.	PUNCT
easat-6111	206	1	preliminary	preliminary	ADJ
easat-6111	206	2	tests	test	NOUN
easat-6111	206	3	table	table	VERB
easat-6111	206	4	5	5	NUM
easat-6111	206	5	accounts	account	VERB
easat-6111	206	6	the	the	DET
easat-6111	206	7	two	two	NUM
easat-6111	206	8	(	(	PUNCT
easat-6111	206	9	2	2	NUM
easat-6111	206	10	)	)	PUNCT
easat-6111	206	11	preliminary	preliminary	ADJ
easat-6111	206	12	tests	test	NOUN
easat-6111	206	13	.	.	PUNCT
easat-6111	207	1	these	these	DET
easat-6111	207	2	two	two	NUM
easat-6111	207	3	(	(	PUNCT
easat-6111	207	4	2	2	NUM
easat-6111	207	5	)	)	PUNCT
easat-6111	207	6	sets	set	NOUN
easat-6111	207	7	tested	test	VERB
easat-6111	207	8	for	for	ADP
easat-6111	207	9	dataset	dataset	ADJ
easat-6111	207	10	factorability	factorability	NOUN
easat-6111	207	11	tests	test	NOUN
easat-6111	207	12	are	be	AUX
easat-6111	207	13	kmo	kmo	NOUN
easat-6111	207	14	and	and	CCONJ
easat-6111	207	15	bts	bt	NOUN
easat-6111	207	16	.	.	PUNCT
easat-6111	208	1	observably	observably	ADV
easat-6111	208	2	,	,	PUNCT
easat-6111	208	3	security	security	NOUN
easat-6111	208	4	issues	issue	NOUN
easat-6111	208	5	(	(	PUNCT
easat-6111	208	6	si	si	NOUN
easat-6111	208	7	)	)	PUNCT
easat-6111	208	8	,	,	PUNCT
easat-6111	208	9	compatibility	compatibility	NOUN
easat-6111	208	10	issues	issue	NOUN
easat-6111	208	11	(	(	PUNCT
easat-6111	208	12	cs	cs	PROPN
easat-6111	208	13	)	)	PUNCT
easat-6111	208	14	,	,	PUNCT
easat-6111	208	15	internet	internet	NOUN
easat-6111	208	16	reliability	reliability	NOUN
easat-6111	208	17	issues	issue	NOUN
easat-6111	208	18	(	(	PUNCT
easat-6111	208	19	ir	ir	NOUN
easat-6111	208	20	)	)	PUNCT
easat-6111	208	21	,	,	PUNCT
easat-6111	208	22	subscription	subscription	NOUN
easat-6111	208	23	costs	cost	NOUN
easat-6111	208	24	(	(	PUNCT
easat-6111	208	25	ss	ss	NOUN
easat-6111	208	26	)	)	PUNCT
easat-6111	208	27	,	,	PUNCT
easat-6111	208	28	training	training	NOUN
easat-6111	208	29	costs	cost	NOUN
easat-6111	208	30	(	(	PUNCT
easat-6111	208	31	tc	tc	NOUN
easat-6111	208	32	)	)	PUNCT
easat-6111	208	33	,	,	PUNCT
easat-6111	208	34	regulatory	regulatory	ADJ
easat-6111	208	35	ambiguities	ambiguity	NOUN
easat-6111	208	36	(	(	PUNCT
easat-6111	208	37	ra	ra	NOUN
easat-6111	208	38	)	)	PUNCT
easat-6111	208	39	,	,	PUNCT
easat-6111	208	40	and	and	CCONJ
easat-6111	208	41	cloud	cloud	NOUN
easat-6111	208	42	accounting	accounting	NOUN
easat-6111	208	43	integration	integration	NOUN
easat-6111	208	44	(	(	PUNCT
easat-6111	208	45	cia	cia	PROPN
easat-6111	208	46	)	)	PUNCT
easat-6111	208	47	have	have	VERB
easat-6111	208	48	kmo	kmo	PROPN
easat-6111	208	49	values	value	NOUN
easat-6111	208	50	of	of	ADP
easat-6111	208	51	0.824	0.824	NUM
easat-6111	208	52	,	,	PUNCT
easat-6111	208	53	0.786	0.786	NUM
easat-6111	208	54	,	,	PUNCT
easat-6111	208	55	0.753	0.753	NUM
easat-6111	208	56	,	,	PUNCT
easat-6111	208	57	0.705	0.705	NUM
easat-6111	208	58	,	,	PUNCT
easat-6111	208	59	0.701	0.701	NUM
easat-6111	208	60	,	,	PUNCT
easat-6111	208	61	0.759	0.759	NUM
easat-6111	208	62	,	,	PUNCT
easat-6111	208	63	0.863	0.863	NUM
easat-6111	208	64	and	and	CCONJ
easat-6111	208	65	0.746	0.746	NUM
easat-6111	208	66	,	,	PUNCT
easat-6111	208	67	respectively	respectively	ADV
easat-6111	208	68	above	above	ADP
easat-6111	208	69	the	the	DET
easat-6111	208	70	permissible	permissible	ADJ
easat-6111	208	71	cut	cut	NOUN
easat-6111	208	72	off	off	ADP
easat-6111	208	73	value	value	NOUN
easat-6111	208	74	of	of	ADP
easat-6111	208	75	0.70	0.70	NUM
easat-6111	208	76	.	.	PUNCT
easat-6111	209	1	meanwhile	meanwhile	ADV
easat-6111	209	2	,	,	PUNCT
easat-6111	209	3	their	their	PRON
easat-6111	209	4	respective	respective	ADJ
easat-6111	209	5	p	p	NOUN
easat-6111	209	6	-	-	PUNCT
easat-6111	209	7	values	value	NOUN
easat-6111	209	8	are	be	AUX
easat-6111	209	9	below	below	ADP
easat-6111	209	10	5	5	NUM
easat-6111	209	11	%	%	NOUN
easat-6111	209	12	suggesting	suggest	VERB
easat-6111	209	13	that	that	SCONJ
easat-6111	209	14	the	the	DET
easat-6111	209	15	datasets	dataset	NOUN
easat-6111	209	16	have	have	VERB
easat-6111	209	17	common	common	ADJ
easat-6111	209	18	variance	variance	NOUN
easat-6111	209	19	,	,	PUNCT
easat-6111	209	20	are	be	AUX
easat-6111	209	21	strongly	strongly	ADV
easat-6111	209	22	related	relate	VERB
easat-6111	209	23	to	to	ADP
easat-6111	209	24	their	their	PRON
easat-6111	209	25	latent	latent	NOUN
easat-6111	209	26	constructs	construct	NOUN
easat-6111	209	27	and	and	CCONJ
easat-6111	209	28	are	be	AUX
easat-6111	209	29	suitable	suitable	ADJ
easat-6111	209	30	for	for	ADP
easat-6111	209	31	factor	factor	NOUN
easat-6111	209	32	analysis	analysis	NOUN
easat-6111	209	33	.	.	PUNCT
easat-6111	210	1	it	it	PRON
easat-6111	210	2	is	be	AUX
easat-6111	210	3	on	on	ADP
easat-6111	210	4	this	this	DET
easat-6111	210	5	strength	strength	NOUN
easat-6111	210	6	that	that	PRON
easat-6111	210	7	,	,	PUNCT
easat-6111	210	8	the	the	DET
easat-6111	210	9	insightful	insightful	ADJ
easat-6111	210	10	research	research	NOUN
easat-6111	210	11	proceeds	proceed	NOUN
easat-6111	210	12	to	to	ADP
easat-6111	210	13	the	the	DET
easat-6111	210	14	dual	dual	ADJ
easat-6111	210	15	-	-	PUNCT
easat-6111	210	16	step	step	NOUN
easat-6111	210	17	pls	pls	INTJ
easat-6111	210	18	analytical	analytical	ADJ
easat-6111	210	19	procedures	procedure	NOUN
easat-6111	210	20	which	which	PRON
easat-6111	210	21	are	be	AUX
easat-6111	210	22	measurement	measurement	NOUN
easat-6111	210	23	model	model	NOUN
easat-6111	210	24	(	(	PUNCT
easat-6111	210	25	outer	outer	ADJ
easat-6111	210	26	model	model	NOUN
easat-6111	210	27	)	)	PUNCT
easat-6111	210	28	and	and	CCONJ
easat-6111	210	29	the	the	DET
easat-6111	210	30	structural	structural	ADJ
easat-6111	210	31	model	model	NOUN
easat-6111	210	32	(	(	PUNCT
easat-6111	210	33	inner	inner	ADJ
easat-6111	210	34	model	model	NOUN
easat-6111	210	35	)	)	PUNCT
easat-6111	210	36	.	.	PUNCT
easat-6111	211	1	834	834	NUM
easat-6111	211	2	edelweiss	edelweiss	PROPN
easat-6111	211	3	applied	apply	VERB
easat-6111	211	4	science	science	NOUN
easat-6111	211	5	and	and	CCONJ
easat-6111	211	6	technology	technology	NOUN
easat-6111	211	7	issn	issn	PROPN
easat-6111	211	8	:	:	PUNCT
easat-6111	211	9	2576	2576	NUM
easat-6111	211	10	-	-	SYM
easat-6111	211	11	8484	8484	NUM
easat-6111	211	12	vol	vol	NOUN
easat-6111	211	13	.	.	PROPN
easat-6111	212	1	9	9	NUM
easat-6111	212	2	,	,	PUNCT
easat-6111	212	3	no	no	INTJ
easat-6111	212	4	.	.	NOUN
easat-6111	213	1	4	4	NUM
easat-6111	213	2	:	:	SYM
easat-6111	213	3	827	827	NUM
easat-6111	213	4	-	-	SYM
easat-6111	213	5	840	840	NUM
easat-6111	213	6	,	,	PUNCT
easat-6111	213	7	2025	2025	NUM
easat-6111	213	8	doi	doi	NOUN
easat-6111	213	9	:	:	PUNCT
easat-6111	213	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	213	11	©	©	PROPN
easat-6111	213	12	2025	2025	NUM
easat-6111	213	13	by	by	ADP
easat-6111	213	14	the	the	DET
easat-6111	213	15	authors	author	NOUN
easat-6111	213	16	;	;	PUNCT
easat-6111	213	17	licensee	licensee	PROPN
easat-6111	213	18	learning	learn	VERB
easat-6111	213	19	gate	gate	NOUN
easat-6111	213	20	table	table	NOUN
easat-6111	213	21	5	5	NUM
easat-6111	213	22	.	.	PUNCT
easat-6111	213	23	dataset	dataset	VERB
easat-6111	213	24	factorability	factorability	NOUN
easat-6111	213	25	tests	test	NOUN
easat-6111	213	26	.	.	PUNCT
easat-6111	214	1	s	s	X
easat-6111	214	2	/	/	SYM
easat-6111	214	3	n	n	PRON
easat-6111	214	4	constructs	construct	VERB
easat-6111	214	5	kmo	kmo	PROPN
easat-6111	214	6	values	value	NOUN
easat-6111	214	7	(	(	PUNCT
easat-6111	214	8	>	>	X
easat-6111	214	9	0.70	0.70	NUM
easat-6111	214	10	)	)	PUNCT
easat-6111	214	11	bts	bt	NOUN
easat-6111	214	12	(	(	PUNCT
easat-6111	214	13	<	<	NOUN
easat-6111	214	14	0.05	0.05	NUM
easat-6111	214	15	)	)	PUNCT
easat-6111	214	16	1	1	NUM
easat-6111	214	17	security	security	NOUN
easat-6111	214	18	issues	issue	NOUN
easat-6111	214	19	(	(	PUNCT
easat-6111	214	20	si	si	NOUN
easat-6111	214	21	)	)	PUNCT
easat-6111	214	22	0.824	0.824	NUM
easat-6111	214	23	0.0000	0.0000	NUM
easat-6111	214	24	2	2	NUM
easat-6111	214	25	compatibility	compatibility	NOUN
easat-6111	214	26	issues	issue	NOUN
easat-6111	214	27	(	(	PUNCT
easat-6111	214	28	cs	cs	PROPN
easat-6111	214	29	)	)	PUNCT
easat-6111	214	30	0.786	0.786	NUM
easat-6111	214	31	0.0030	0.0030	NUM
easat-6111	214	32	3	3	NUM
easat-6111	214	33	internet	internet	NOUN
easat-6111	214	34	reliability	reliability	NOUN
easat-6111	214	35	(	(	PUNCT
easat-6111	214	36	ir	ir	NOUN
easat-6111	214	37	)	)	PUNCT
easat-6111	214	38	0.753	0.753	NUM
easat-6111	214	39	0.0064	0.0064	NUM
easat-6111	214	40	4	4	NUM
easat-6111	214	41	subscription	subscription	NOUN
easat-6111	214	42	costs	cost	NOUN
easat-6111	214	43	(	(	PUNCT
easat-6111	214	44	ss	ss	NOUN
easat-6111	214	45	)	)	PUNCT
easat-6111	214	46	0.705	0.705	NUM
easat-6111	214	47	0.0017	0.0017	NUM
easat-6111	214	48	5	5	NUM
easat-6111	214	49	training	training	NOUN
easat-6111	214	50	costs	cost	NOUN
easat-6111	214	51	(	(	PUNCT
easat-6111	214	52	tc	tc	NOUN
easat-6111	214	53	)	)	PUNCT
easat-6111	214	54	0.759	0.759	NUM
easat-6111	214	55	0.0000	0.0000	NUM
easat-6111	214	56	6	6	NUM
easat-6111	214	57	regulatory	regulatory	ADJ
easat-6111	214	58	ambiguities	ambiguity	NOUN
easat-6111	214	59	(	(	PUNCT
easat-6111	214	60	ra	ra	NOUN
easat-6111	214	61	)	)	PUNCT
easat-6111	214	62	0.863	0.863	NUM
easat-6111	214	63	0.0000	0.0000	NUM
easat-6111	214	64	7	7	NUM
easat-6111	214	65	cloud	cloud	NOUN
easat-6111	214	66	accounting	accounting	NOUN
easat-6111	214	67	integration	integration	NOUN
easat-6111	214	68	(	(	PUNCT
easat-6111	214	69	cai	cai	X
easat-6111	214	70	)	)	PUNCT
easat-6111	214	71	0.746	0.746	NUM
easat-6111	214	72	0.0001	0.0001	NUM
easat-6111	214	73	4.2	4.2	NUM
easat-6111	214	74	.	.	PUNCT
easat-6111	215	1	measurement	measurement	NOUN
easat-6111	215	2	model	model	NOUN
easat-6111	215	3	table	table	NOUN
easat-6111	215	4	6	6	NUM
easat-6111	215	5	evidenced	evidence	VERB
easat-6111	215	6	that	that	SCONJ
easat-6111	215	7	the	the	DET
easat-6111	215	8	item	item	NOUN
easat-6111	215	9	(	(	PUNCT
easat-6111	215	10	indicator	indicator	NOUN
easat-6111	215	11	)	)	PUNCT
easat-6111	215	12	correlations	correlation	NOUN
easat-6111	215	13	exceeds	exceed	VERB
easat-6111	215	14	the	the	DET
easat-6111	215	15	permissible	permissible	ADJ
easat-6111	215	16	value	value	NOUN
easat-6111	215	17	of	of	ADP
easat-6111	215	18	0.707	0.707	NUM
easat-6111	215	19	recommended	recommend	VERB
easat-6111	215	20	by	by	ADP
easat-6111	215	21	hair	hair	NOUN
easat-6111	215	22	,	,	PUNCT
easat-6111	215	23	et	et	PROPN
easat-6111	215	24	al	al	PROPN
easat-6111	215	25	.	.	PUNCT
easat-6111	216	1	[	[	X
easat-6111	216	2	39	39	NUM
easat-6111	216	3	]	]	PUNCT
easat-6111	216	4	implying	imply	VERB
easat-6111	216	5	that	that	SCONJ
easat-6111	216	6	each	each	DET
easat-6111	216	7	constructs	construct	NOUN
easat-6111	216	8	are	be	AUX
easat-6111	216	9	highly	highly	ADV
easat-6111	216	10	reliable	reliable	ADJ
easat-6111	216	11	.	.	PUNCT
easat-6111	217	1	similarly	similarly	ADV
easat-6111	217	2	,	,	PUNCT
easat-6111	217	3	the	the	DET
easat-6111	217	4	cr	cr	PROPN
easat-6111	217	5	coefficient	coefficient	VERB
easat-6111	217	6	values	value	NOUN
easat-6111	217	7	above	above	ADP
easat-6111	217	8	the	the	DET
easat-6111	217	9	permissible	permissible	ADJ
easat-6111	217	10	value	value	NOUN
easat-6111	217	11	of	of	ADP
easat-6111	217	12	0.70	0.70	NUM
easat-6111	217	13	as	as	SCONJ
easat-6111	217	14	recommended	recommend	VERB
easat-6111	217	15	by	by	ADP
easat-6111	217	16	hair	hair	NOUN
easat-6111	217	17	,	,	PUNCT
easat-6111	217	18	et	et	PROPN
easat-6111	217	19	al	al	PROPN
easat-6111	217	20	.	.	PUNCT
easat-6111	218	1	[	[	X
easat-6111	218	2	37	37	NUM
easat-6111	218	3	]	]	PUNCT
easat-6111	218	4	and	and	CCONJ
easat-6111	218	5	validated	validate	VERB
easat-6111	218	6	by	by	ADP
easat-6111	218	7	sarstedt	sarstedt	NOUN
easat-6111	218	8	,	,	PUNCT
easat-6111	218	9	et	et	PROPN
easat-6111	218	10	al	al	PROPN
easat-6111	218	11	.	.	PUNCT
easat-6111	219	1	[	[	X
easat-6111	219	2	33	33	NUM
easat-6111	219	3	]	]	PUNCT
easat-6111	219	4	and	and	CCONJ
easat-6111	219	5	shmueli	shmueli	VERB
easat-6111	219	6	,	,	PUNCT
easat-6111	219	7	et	et	PROPN
easat-6111	219	8	al	al	PROPN
easat-6111	219	9	.	.	PUNCT
easat-6111	220	1	[	[	X
easat-6111	220	2	38	38	NUM
easat-6111	220	3	]	]	PUNCT
easat-6111	220	4	.	.	PUNCT
easat-6111	221	1	this	this	DET
easat-6111	221	2	further	far	ADV
easat-6111	221	3	suggests	suggest	VERB
easat-6111	221	4	the	the	DET
easat-6111	221	5	measuring	measuring	NOUN
easat-6111	221	6	scales	scale	NOUN
easat-6111	221	7	are	be	AUX
easat-6111	221	8	internal	internal	ADJ
easat-6111	221	9	consistent	consistent	ADJ
easat-6111	221	10	and	and	CCONJ
easat-6111	221	11	precise	precise	ADJ
easat-6111	221	12	.	.	PUNCT
easat-6111	222	1	further	far	ADV
easat-6111	222	2	,	,	PUNCT
easat-6111	222	3	all	all	DET
easat-6111	222	4	the	the	DET
easat-6111	222	5	constructs	construct	NOUN
easat-6111	222	6	reported	report	VERB
easat-6111	222	7	ave	ave	PROPN
easat-6111	222	8	coefficient	coefficient	NOUN
easat-6111	222	9	values	value	NOUN
easat-6111	222	10	above	above	ADP
easat-6111	222	11	0.50	0.50	NUM
easat-6111	222	12	.	.	PUNCT
easat-6111	223	1	observably	observably	ADV
easat-6111	223	2	,	,	PUNCT
easat-6111	223	3	security	security	NOUN
easat-6111	223	4	concerns	concern	NOUN
easat-6111	223	5	reported	report	VERB
easat-6111	223	6	ave	ave	PROPN
easat-6111	223	7	coefficient	coefficient	NOUN
easat-6111	223	8	value	value	NOUN
easat-6111	223	9	of	of	ADP
easat-6111	223	10	0.709	0.709	NUM
easat-6111	223	11	,	,	PUNCT
easat-6111	223	12	security	security	NOUN
easat-6111	223	13	issues	issue	NOUN
easat-6111	223	14	(	(	PUNCT
easat-6111	223	15	si	si	X
easat-6111	223	16	)	)	PUNCT
easat-6111	223	17	reported	report	VERB
easat-6111	223	18	ave	ave	PROPN
easat-6111	223	19	coefficient	coefficient	PROPN
easat-6111	223	20	value	value	NOUN
easat-6111	223	21	of	of	ADP
easat-6111	223	22	0.626	0.626	NUM
easat-6111	223	23	,	,	PUNCT
easat-6111	223	24	internet	internet	NOUN
easat-6111	223	25	reliability	reliability	NOUN
easat-6111	223	26	(	(	PUNCT
easat-6111	223	27	ir	ir	NOUN
easat-6111	223	28	)	)	PUNCT
easat-6111	223	29	reported	report	VERB
easat-6111	223	30	ave	ave	PROPN
easat-6111	223	31	coefficient	coefficient	NOUN
easat-6111	223	32	value	value	NOUN
easat-6111	223	33	of	of	ADP
easat-6111	223	34	0.652	0.652	NUM
easat-6111	223	35	,	,	PUNCT
easat-6111	223	36	subscription	subscription	NOUN
easat-6111	223	37	costs	cost	NOUN
easat-6111	223	38	reported	report	VERB
easat-6111	223	39	ave	ave	PROPN
easat-6111	223	40	coefficient	coefficient	NOUN
easat-6111	223	41	value	value	NOUN
easat-6111	223	42	of	of	ADP
easat-6111	223	43	0.626	0.626	NUM
easat-6111	223	44	,	,	PUNCT
easat-6111	223	45	training	training	NOUN
easat-6111	223	46	costs	cost	NOUN
easat-6111	223	47	(	(	PUNCT
easat-6111	223	48	ts	ts	NOUN
easat-6111	223	49	)	)	PUNCT
easat-6111	223	50	reported	report	VERB
easat-6111	223	51	ave	ave	PROPN
easat-6111	223	52	coefficient	coefficient	NOUN
easat-6111	223	53	value	value	NOUN
easat-6111	223	54	of	of	ADP
easat-6111	223	55	0.642	0.642	NUM
easat-6111	223	56	and	and	CCONJ
easat-6111	223	57	regulatory	regulatory	ADJ
easat-6111	223	58	ambiguities	ambiguity	NOUN
easat-6111	223	59	reported	report	VERB
easat-6111	223	60	ave	ave	PROPN
easat-6111	223	61	coefficient	coefficient	NOUN
easat-6111	223	62	value	value	NOUN
easat-6111	223	63	of	of	ADP
easat-6111	223	64	0.639	0.639	NUM
easat-6111	223	65	.	.	PUNCT
easat-6111	224	1	furthermore	furthermore	ADV
easat-6111	224	2	,	,	PUNCT
easat-6111	224	3	the	the	DET
easat-6111	224	4	security	security	NOUN
easat-6111	224	5	issues	issue	NOUN
easat-6111	224	6	(	(	PUNCT
easat-6111	224	7	si	si	NOUN
easat-6111	224	8	)	)	PUNCT
easat-6111	224	9	,	,	PUNCT
easat-6111	224	10	internet	internet	NOUN
easat-6111	224	11	reliability	reliability	NOUN
easat-6111	224	12	(	(	PUNCT
easat-6111	224	13	ir	ir	NOUN
easat-6111	224	14	)	)	PUNCT
easat-6111	224	15	,	,	PUNCT
easat-6111	224	16	subscription	subscription	NOUN
easat-6111	224	17	costs	cost	NOUN
easat-6111	224	18	,	,	PUNCT
easat-6111	224	19	training	training	NOUN
easat-6111	224	20	costs	cost	NOUN
easat-6111	224	21	(	(	PUNCT
easat-6111	224	22	ts	ts	NOUN
easat-6111	224	23	)	)	PUNCT
easat-6111	224	24	and	and	CCONJ
easat-6111	224	25	regulatory	regulatory	ADJ
easat-6111	224	26	ambiguities	ambiguity	NOUN
easat-6111	224	27	reported	report	VERB
easat-6111	224	28	vif	vif	NOUN
easat-6111	224	29	values	value	NOUN
easat-6111	224	30	of	of	ADP
easat-6111	224	31	1.230	1.230	NUM
easat-6111	224	32	,	,	PUNCT
easat-6111	224	33	1.534	1.534	NUM
easat-6111	224	34	,	,	PUNCT
easat-6111	224	35	2.429	2.429	NUM
easat-6111	224	36	,	,	PUNCT
easat-6111	224	37	1.374	1.374	NUM
easat-6111	224	38	,	,	PUNCT
easat-6111	224	39	2.510	2.510	NUM
easat-6111	224	40	and	and	CCONJ
easat-6111	224	41	1.815	1.815	NUM
easat-6111	224	42	suggesting	suggest	VERB
easat-6111	224	43	that	that	SCONJ
easat-6111	224	44	the	the	DET
easat-6111	224	45	dataset	dataset	NOUN
easat-6111	224	46	are	be	AUX
easat-6111	224	47	free	free	ADJ
easat-6111	224	48	from	from	ADP
easat-6111	224	49	multi	multi	ADJ
easat-6111	224	50	-	-	ADJ
easat-6111	224	51	collinearity	collinearity	ADJ
easat-6111	224	52	problem	problem	NOUN
easat-6111	224	53	[	[	X
easat-6111	224	54	40	40	NUM
easat-6111	224	55	]	]	PUNCT
easat-6111	224	56	.	.	PUNCT
easat-6111	225	1	835	835	NUM
easat-6111	225	2	edelweiss	edelweiss	PROPN
easat-6111	225	3	applied	apply	VERB
easat-6111	225	4	science	science	NOUN
easat-6111	225	5	and	and	CCONJ
easat-6111	225	6	technology	technology	NOUN
easat-6111	225	7	issn	issn	PROPN
easat-6111	225	8	:	:	PUNCT
easat-6111	225	9	2576	2576	NUM
easat-6111	225	10	-	-	SYM
easat-6111	225	11	8484	8484	NUM
easat-6111	225	12	vol	vol	NOUN
easat-6111	225	13	.	.	PROPN
easat-6111	226	1	9	9	NUM
easat-6111	226	2	,	,	PUNCT
easat-6111	226	3	no	no	INTJ
easat-6111	226	4	.	.	NOUN
easat-6111	227	1	4	4	NUM
easat-6111	227	2	:	:	SYM
easat-6111	227	3	827	827	NUM
easat-6111	227	4	-	-	SYM
easat-6111	227	5	840	840	NUM
easat-6111	227	6	,	,	PUNCT
easat-6111	227	7	2025	2025	NUM
easat-6111	227	8	doi	doi	NOUN
easat-6111	227	9	:	:	PUNCT
easat-6111	227	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	227	11	©	©	PROPN
easat-6111	227	12	2025	2025	NUM
easat-6111	227	13	by	by	ADP
easat-6111	227	14	the	the	DET
easat-6111	227	15	authors	author	NOUN
easat-6111	227	16	;	;	PUNCT
easat-6111	228	1	licensee	licensee	PROPN
easat-6111	228	2	learning	learn	VERB
easat-6111	228	3	gate	gate	NOUN
easat-6111	228	4	table	table	NOUN
easat-6111	228	5	6	6	NUM
easat-6111	228	6	.	.	PUNCT
easat-6111	228	7	quality	quality	NOUN
easat-6111	228	8	criteria	criterion	NOUN
easat-6111	228	9	.	.	PUNCT
easat-6111	229	1	s	s	X
easat-6111	229	2	/	/	SYM
easat-6111	229	3	n	n	NOUN
easat-6111	229	4	constructs	construct	VERB
easat-6111	229	5	item	item	NOUN
easat-6111	229	6	correlations	correlation	NOUN
easat-6111	229	7	sfl	sfl	PROPN
easat-6111	229	8	>	>	X
easat-6111	229	9	0.707	0.707	NUM
easat-6111	229	10	α	α	DET
easat-6111	229	11	rho	rho	ADJ
easat-6111	229	12	cr	cr	PROPN
easat-6111	229	13	>	>	PROPN
easat-6111	229	14	0.70	0.70	NUM
easat-6111	229	15	ave	ave	NOUN
easat-6111	229	16	>	>	X
easat-6111	229	17	0.50	0.50	NUM
easat-6111	229	18	vif	vif	NOUN
easat-6111	229	19	1	1	NUM
easat-6111	229	20	security	security	NOUN
easat-6111	229	21	issues	issue	NOUN
easat-6111	229	22	(	(	PUNCT
easat-6111	229	23	sc	sc	NOUN
easat-6111	229	24	)	)	PUNCT
easat-6111	229	25	si1	si1	VERB
easat-6111	229	26	0.864	0.864	NUM
easat-6111	229	27	0.912	0.912	NUM
easat-6111	229	28	0.915	0.915	NUM
easat-6111	229	29	0.942	0.942	NUM
easat-6111	229	30	0.709	0.709	NUM
easat-6111	229	31	1.230	1.230	NUM
easat-6111	229	32	si2	si2	NOUN
easat-6111	229	33	0.978	0.978	NUM
easat-6111	229	34	si3	si3	PROPN
easat-6111	229	35	0.809	0.809	NUM
easat-6111	229	36	si4	si4	NOUN
easat-6111	229	37	0.957	0.957	NUM
easat-6111	229	38	si5	si5	VERB
easat-6111	229	39	0.746	0.746	NUM
easat-6111	229	40	2	2	NUM
easat-6111	229	41	compatibility	compatibility	NOUN
easat-6111	229	42	issues	issue	NOUN
easat-6111	229	43	(	(	PUNCT
easat-6111	229	44	cs	cs	PROPN
easat-6111	229	45	)	)	PUNCT
easat-6111	229	46	ci1	ci1	NOUN
easat-6111	229	47	0.707	0.707	NUM
easat-6111	229	48	0.832	0.832	NUM
easat-6111	229	49	0.836	0.836	NUM
easat-6111	229	50	0.891	0.891	NUM
easat-6111	229	51	0.626	0.626	NUM
easat-6111	229	52	1.534	1.534	NUM
easat-6111	229	53	ci2	ci2	NOUN
easat-6111	229	54	0.790	0.790	NUM
easat-6111	229	55	ci3	ci3	NOUN
easat-6111	229	56	0.813	0.813	NUM
easat-6111	229	57	ci4	ci4	NOUN
easat-6111	229	58	0.732	0.732	NUM
easat-6111	229	59	ci5	ci5	ADJ
easat-6111	229	60	0.891	0.891	NUM
easat-6111	229	61	3	3	NUM
easat-6111	229	62	internet	internet	NOUN
easat-6111	229	63	reliability	reliability	NOUN
easat-6111	229	64	(	(	PUNCT
easat-6111	229	65	ir	ir	INTJ
easat-6111	229	66	)	)	PUNCT
easat-6111	229	67	ir1	ir1	VERB
easat-6111	229	68	0.879	0.879	NUM
easat-6111	229	69	0.894	0.894	NUM
easat-6111	229	70	0.896	0.896	NUM
easat-6111	229	71	0.939	0.939	NUM
easat-6111	229	72	0.652	0.652	NUM
easat-6111	229	73	2.429	2.429	NUM
easat-6111	229	74	ir2	ir2	NOUN
easat-6111	229	75	0.873	0.873	NUM
easat-6111	229	76	ir3	ir3	PROPN
easat-6111	229	77	0.859	0.859	NUM
easat-6111	229	78	ir4	ir4	ADV
easat-6111	229	79	0.836	0.836	NUM
easat-6111	229	80	ir5	ir5	NOUN
easat-6111	229	81	0.894	0.894	NUM
easat-6111	229	82	4	4	NUM
easat-6111	229	83	subscription	subscription	NOUN
easat-6111	229	84	costs	cost	NOUN
easat-6111	229	85	(	(	PUNCT
easat-6111	229	86	ss	ss	NOUN
easat-6111	229	87	)	)	PUNCT
easat-6111	229	88	ss1	ss1	PROPN
easat-6111	230	1	0.887	0.887	NUM
easat-6111	230	2	0.891	0.891	NUM
easat-6111	230	3	0.903	0.903	NUM
easat-6111	230	4	0.937	0.937	NUM
easat-6111	230	5	0.580	0.580	NUM
easat-6111	230	6	1.374	1.374	NUM
easat-6111	230	7	ss2	ss2	PROPN
easat-6111	230	8	0.802	0.802	NUM
easat-6111	230	9	ss3	ss3	VERB
easat-6111	230	10	0.813	0.813	NUM
easat-6111	230	11	ss4	ss4	PROPN
easat-6111	230	12	0.944	0.944	NUM
easat-6111	230	13	ss5	ss5	VERB
easat-6111	230	14	0.870	0.870	NUM
easat-6111	230	15	5	5	NUM
easat-6111	230	16	training	training	NOUN
easat-6111	230	17	costs	cost	NOUN
easat-6111	230	18	(	(	PUNCT
easat-6111	230	19	ts	ts	NOUN
easat-6111	230	20	)	)	PUNCT
easat-6111	230	21	ts1	ts1	PROPN
easat-6111	230	22	0.758	0.758	NUM
easat-6111	230	23	0.846	0.846	NUM
easat-6111	230	24	0.882	0.882	NUM
easat-6111	230	25	0.915	0.915	NUM
easat-6111	230	26	0.642	0.642	NUM
easat-6111	230	27	2.510	2.510	NUM
easat-6111	230	28	ts2	ts2	NOUN
easat-6111	230	29	0.794	0.794	NUM
easat-6111	230	30	ts3	ts3	NOUN
easat-6111	230	31	0.812	0.812	NUM
easat-6111	230	32	ts4	ts4	PRON
easat-6111	230	33	0.857	0.857	NUM
easat-6111	230	34	ts5	ts5	ADP
easat-6111	230	35	0.909	0.909	NUM
easat-6111	230	36	6	6	NUM
easat-6111	230	37	regulatory	regulatory	ADJ
easat-6111	230	38	ambiguities	ambiguity	NOUN
easat-6111	230	39	(	(	PUNCT
easat-6111	230	40	ra	ra	NOUN
easat-6111	230	41	)	)	PUNCT
easat-6111	230	42	ra1	ra1	NOUN
easat-6111	230	43	0.846	0.846	NUM
easat-6111	230	44	0.824	0.824	NUM
easat-6111	230	45	0.830	0.830	NUM
easat-6111	230	46	0.893	0.893	NUM
easat-6111	230	47	0.639	0.639	NUM
easat-6111	230	48	1.815	1.815	NUM
easat-6111	230	49	ra2	ra2	PROPN
easat-6111	230	50	0.791	0.791	NUM
easat-6111	230	51	ra3	ra3	PROPN
easat-6111	231	1	0.707	0.707	NUM
easat-6111	231	2	ra4	ra4	NOUN
easat-6111	231	3	0.765	0.765	NUM
easat-6111	231	4	ra5	ra5	PROPN
easat-6111	231	5	0.843	0.843	NUM
easat-6111	231	6	note	note	NOUN
easat-6111	231	7	:	:	PUNCT
easat-6111	231	8	abbreviations	abbreviation	NOUN
easat-6111	231	9	:	:	PUNCT
easat-6111	231	10	α	α	X
easat-6111	231	11	=	=	PUNCT
easat-6111	231	12	cronbach	cronbach	PROPN
easat-6111	231	13	's	's	PART
easat-6111	231	14	alpha	alpha	NOUN
easat-6111	231	15	cr=	cr=	NOUN
easat-6111	231	16	composite	composite	ADJ
easat-6111	231	17	reliability	reliability	NOUN
easat-6111	231	18	derived	derive	VERB
easat-6111	231	19	from	from	ADP
easat-6111	231	20	fl	fl	PROPN
easat-6111	231	21	,	,	PUNCT
easat-6111	231	22	and	and	CCONJ
easat-6111	231	23	ave	ave	PROPN
easat-6111	231	24	=	=	SYM
easat-6111	231	25	average	average	ADJ
easat-6111	231	26	variance	variance	NOUN
easat-6111	231	27	extracted	extract	VERB
easat-6111	231	28	table	table	NOUN
easat-6111	231	29	7	7	NUM
easat-6111	231	30	.	.	PUNCT
easat-6111	231	31	flc	flc	PROPN
easat-6111	231	32	test	test	NOUN
easat-6111	231	33	.	.	PUNCT
easat-6111	232	1	s	s	X
easat-6111	232	2	/	/	SYM
easat-6111	232	3	n	n	PRON
easat-6111	232	4	constructs	construct	VERB
easat-6111	232	5	1	1	NUM
easat-6111	232	6	2	2	NUM
easat-6111	232	7	3	3	NUM
easat-6111	232	8	4	4	NUM
easat-6111	232	9	5	5	NUM
easat-6111	232	10	6	6	NUM
easat-6111	232	11	7	7	NUM
easat-6111	232	12	1	1	NUM
easat-6111	232	13	security	security	NOUN
easat-6111	232	14	issues	issue	NOUN
easat-6111	232	15	0.780	0.780	NUM
easat-6111	232	16	2	2	NUM
easat-6111	232	17	compatibility	compatibility	NOUN
easat-6111	232	18	issues	issue	NOUN
easat-6111	232	19	0.130	0.130	NUM
easat-6111	232	20	0.732	0.732	NUM
easat-6111	232	21	3	3	NUM
easat-6111	232	22	internet	internet	NOUN
easat-6111	232	23	reliability	reliability	NOUN
easat-6111	232	24	0.088	0.088	NUM
easat-6111	232	25	0.127	0.127	NUM
easat-6111	232	26	0.732	0.732	NUM
easat-6111	232	27	4	4	NUM
easat-6111	232	28	subscription	subscription	NOUN
easat-6111	232	29	costs	cost	VERB
easat-6111	232	30	0.095	0.095	NUM
easat-6111	232	31	0.101	0.101	NUM
easat-6111	232	32	0.152	0.152	NUM
easat-6111	232	33	0.782	0.782	NUM
easat-6111	232	34	5	5	NUM
easat-6111	232	35	training	training	NOUN
easat-6111	232	36	costs	cost	NOUN
easat-6111	232	37	0.024	0.024	NUM
easat-6111	232	38	0.087	0.087	NUM
easat-6111	232	39	0.032	0.032	NUM
easat-6111	232	40	0.093	0.093	NUM
easat-6111	232	41	0.784	0.784	NUM
easat-6111	232	42	6	6	NUM
easat-6111	232	43	regulatory	regulatory	ADJ
easat-6111	232	44	ambiguities	ambiguity	NOUN
easat-6111	232	45	0.781	0.781	NUM
easat-6111	232	46	0.153	0.153	NUM
easat-6111	232	47	0.0636	0.0636	NUM
easat-6111	232	48	0.058	0.058	NUM
easat-6111	232	49	0.041	0.041	NUM
easat-6111	232	50	0.712	0.712	NUM
easat-6111	232	51	7	7	NUM
easat-6111	232	52	cloud	cloud	NOUN
easat-6111	232	53	accounting	accounting	NOUN
easat-6111	232	54	integration	integration	NOUN
easat-6111	232	55	0.057	0.057	NUM
easat-6111	232	56	0.010	0.010	NUM
easat-6111	232	57	0.001	0.001	NUM
easat-6111	232	58	0.055	0.055	NUM
easat-6111	232	59	0.065	0.065	NUM
easat-6111	232	60	0.022	0.022	NUM
easat-6111	232	61	0.735	0.735	NUM
easat-6111	232	62	as	as	SCONJ
easat-6111	232	63	presented	present	VERB
easat-6111	232	64	in	in	ADP
easat-6111	232	65	table	table	NOUN
easat-6111	232	66	7	7	NUM
easat-6111	232	67	,	,	PUNCT
easat-6111	232	68	the	the	DET
easat-6111	232	69	flc	flc	PROPN
easat-6111	232	70	test	test	NOUN
easat-6111	232	71	clearly	clearly	ADV
easat-6111	232	72	evidenced	evidence	VERB
easat-6111	232	73	that	that	SCONJ
easat-6111	232	74	the	the	DET
easat-6111	232	75	diagonal	diagonal	ADJ
easat-6111	232	76	values	value	NOUN
easat-6111	232	77	are	be	AUX
easat-6111	232	78	higher	high	ADJ
easat-6111	232	79	than	than	ADP
easat-6111	232	80	the	the	DET
easat-6111	232	81	off	off	ADV
easat-6111	232	82	-	-	PUNCT
easat-6111	232	83	diagonal	diagonal	ADJ
easat-6111	232	84	values	value	NOUN
easat-6111	232	85	(	(	PUNCT
easat-6111	232	86	i.e.	i.e.	X
easat-6111	232	87	inter	inter	ADJ
easat-6111	232	88	-	-	ADJ
easat-6111	232	89	correlation	correlation	ADJ
easat-6111	232	90	values	value	NOUN
easat-6111	232	91	)	)	PUNCT
easat-6111	232	92	suggesting	suggest	VERB
easat-6111	232	93	that	that	SCONJ
easat-6111	232	94	each	each	DET
easat-6111	232	95	construct	construct	NOUN
easat-6111	232	96	is	be	AUX
easat-6111	232	97	highly	highly	ADV
easat-6111	232	98	distinct	distinct	ADJ
easat-6111	232	99	,	,	PUNCT
easat-6111	232	100	internally	internally	ADV
easat-6111	232	101	precise	precise	ADJ
easat-6111	232	102	,	,	PUNCT
easat-6111	232	103	consistent	consistent	ADJ
easat-6111	232	104	,	,	PUNCT
easat-6111	232	105	and	and	CCONJ
easat-6111	232	106	are	be	AUX
easat-6111	232	107	not	not	PART
easat-6111	232	108	highly	highly	ADV
easat-6111	232	109	correlated	correlate	VERB
easat-6111	232	110	with	with	ADP
easat-6111	232	111	the	the	DET
easat-6111	232	112	others	other	NOUN
easat-6111	232	113	.	.	PUNCT
easat-6111	233	1	by	by	ADP
easat-6111	233	2	extension	extension	NOUN
easat-6111	233	3	,	,	PUNCT
easat-6111	233	4	discriminant	discriminant	ADJ
easat-6111	233	5	validity	validity	NOUN
easat-6111	233	6	was	be	AUX
easat-6111	233	7	attained	attain	VERB
easat-6111	233	8	.	.	PUNCT
easat-6111	234	1	overall	overall	ADV
easat-6111	234	2	,	,	PUNCT
easat-6111	234	3	the	the	DET
easat-6111	234	4	quality	quality	NOUN
easat-6111	234	5	criteria	criterion	NOUN
easat-6111	234	6	estimate	estimate	VERB
easat-6111	234	7	confirmed	confirm	VERB
easat-6111	234	8	the	the	DET
easat-6111	234	9	measurement	measurement	NOUN
easat-6111	234	10	model	model	NOUN
easat-6111	234	11	is	be	AUX
easat-6111	234	12	appropriate	appropriate	ADJ
easat-6111	234	13	for	for	ADP
easat-6111	234	14	the	the	DET
easat-6111	234	15	analysis	analysis	NOUN
easat-6111	234	16	and	and	CCONJ
easat-6111	234	17	is	be	AUX
easat-6111	234	18	of	of	ADP
easat-6111	234	19	high	high	ADJ
easat-6111	234	20	quality	quality	NOUN
easat-6111	234	21	.	.	PUNCT
easat-6111	235	1	836	836	NUM
easat-6111	235	2	edelweiss	edelweiss	PROPN
easat-6111	235	3	applied	apply	VERB
easat-6111	235	4	science	science	NOUN
easat-6111	235	5	and	and	CCONJ
easat-6111	235	6	technology	technology	NOUN
easat-6111	235	7	issn	issn	PROPN
easat-6111	235	8	:	:	PUNCT
easat-6111	235	9	2576	2576	NUM
easat-6111	235	10	-	-	SYM
easat-6111	235	11	8484	8484	NUM
easat-6111	235	12	vol	vol	NOUN
easat-6111	235	13	.	.	PROPN
easat-6111	236	1	9	9	NUM
easat-6111	236	2	,	,	PUNCT
easat-6111	236	3	no	no	INTJ
easat-6111	236	4	.	.	NOUN
easat-6111	237	1	4	4	NUM
easat-6111	237	2	:	:	SYM
easat-6111	237	3	827	827	NUM
easat-6111	237	4	-	-	SYM
easat-6111	237	5	840	840	NUM
easat-6111	237	6	,	,	PUNCT
easat-6111	237	7	2025	2025	NUM
easat-6111	237	8	doi	doi	NOUN
easat-6111	237	9	:	:	PUNCT
easat-6111	237	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	237	11	©	©	PROPN
easat-6111	237	12	2025	2025	NUM
easat-6111	237	13	by	by	ADP
easat-6111	237	14	the	the	DET
easat-6111	237	15	authors	author	NOUN
easat-6111	237	16	;	;	PUNCT
easat-6111	237	17	licensee	licensee	PROPN
easat-6111	237	18	learning	learning	NOUN
easat-6111	237	19	gate	gate	NOUN
easat-6111	237	20	4.3	4.3	NUM
easat-6111	237	21	.	.	PUNCT
easat-6111	238	1	structural	structural	ADJ
easat-6111	238	2	model	model	NOUN
easat-6111	238	3	having	having	AUX
easat-6111	238	4	confirmed	confirm	VERB
easat-6111	238	5	that	that	SCONJ
easat-6111	238	6	the	the	DET
easat-6111	238	7	model	model	NOUN
easat-6111	238	8	is	be	AUX
easat-6111	238	9	appropriate	appropriate	ADJ
easat-6111	238	10	for	for	ADP
easat-6111	238	11	the	the	DET
easat-6111	238	12	analysis	analysis	NOUN
easat-6111	238	13	and	and	CCONJ
easat-6111	238	14	is	be	AUX
easat-6111	238	15	of	of	ADP
easat-6111	238	16	high	high	ADJ
easat-6111	238	17	quality	quality	NOUN
easat-6111	238	18	,	,	PUNCT
easat-6111	238	19	the	the	DET
easat-6111	238	20	next	next	ADJ
easat-6111	238	21	step	step	NOUN
easat-6111	238	22	is	be	AUX
easat-6111	238	23	to	to	PART
easat-6111	238	24	determine	determine	VERB
easat-6111	238	25	the	the	DET
easat-6111	238	26	path	path	NOUN
easat-6111	238	27	coefficient	coefficient	NOUN
easat-6111	238	28	and	and	CCONJ
easat-6111	238	29	test	test	VERB
easat-6111	238	30	the	the	DET
easat-6111	238	31	formulated	formulated	ADJ
easat-6111	238	32	research	research	NOUN
easat-6111	238	33	hypotheses	hypothesis	NOUN
easat-6111	238	34	having	having	AUX
easat-6111	238	35	confirmed	confirm	VERB
easat-6111	238	36	the	the	DET
easat-6111	238	37	fitness	fitness	NOUN
easat-6111	238	38	of	of	ADP
easat-6111	238	39	the	the	DET
easat-6111	238	40	dataset	dataset	NOUN
easat-6111	238	41	.	.	PUNCT
easat-6111	239	1	the	the	DET
easat-6111	239	2	three	three	NUM
easat-6111	239	3	(	(	PUNCT
easat-6111	239	4	3	3	X
easat-6111	239	5	)	)	PUNCT
easat-6111	239	6	tests	test	NOUN
easat-6111	239	7	used	use	VERB
easat-6111	239	8	to	to	PART
easat-6111	239	9	determine	determine	VERB
easat-6111	239	10	the	the	DET
easat-6111	239	11	predictive	predictive	ADJ
easat-6111	239	12	quality	quality	NOUN
easat-6111	239	13	of	of	ADP
easat-6111	239	14	the	the	DET
easat-6111	239	15	dataset	dataset	NOUN
easat-6111	239	16	are	be	AUX
easat-6111	239	17	r2	r2	PROPN
easat-6111	239	18	,	,	PUNCT
easat-6111	239	19	nfi	nfi	PROPN
easat-6111	239	20	and	and	CCONJ
easat-6111	239	21	srmr	srmr	PROPN
easat-6111	239	22	.	.	PUNCT
easat-6111	240	1	the	the	DET
easat-6111	240	2	srmr	srmr	PROPN
easat-6111	240	3	value	value	NOUN
easat-6111	240	4	of	of	ADP
easat-6111	240	5	0.063	0.063	NUM
easat-6111	240	6	reported	report	VERB
easat-6111	240	7	in	in	ADP
easat-6111	240	8	table	table	NOUN
easat-6111	240	9	8	8	NUM
easat-6111	240	10	is	be	AUX
easat-6111	240	11	below	below	ADP
easat-6111	240	12	the	the	DET
easat-6111	240	13	permissible	permissible	ADJ
easat-6111	240	14	value	value	NOUN
easat-6111	240	15	of	of	ADP
easat-6111	240	16	0.08	0.08	NUM
easat-6111	240	17	suggesting	suggest	VERB
easat-6111	240	18	that	that	SCONJ
easat-6111	240	19	model	model	NOUN
easat-6111	240	20	fits	fit	VERB
easat-6111	240	21	well	well	ADV
easat-6111	241	1	[	[	X
easat-6111	241	2	37	37	NUM
easat-6111	241	3	,	,	PUNCT
easat-6111	241	4	38	38	NUM
easat-6111	241	5	]	]	PUNCT
easat-6111	241	6	.	.	PUNCT
easat-6111	242	1	also	also	ADV
easat-6111	242	2	,	,	PUNCT
easat-6111	242	3	the	the	DET
easat-6111	242	4	nfi	nfi	PROPN
easat-6111	242	5	value	value	NOUN
easat-6111	242	6	of	of	ADP
easat-6111	242	7	0.8984	0.8984	NUM
easat-6111	242	8	is	be	AUX
easat-6111	242	9	close	close	ADJ
easat-6111	242	10	to	to	ADP
easat-6111	242	11	1	1	NUM
easat-6111	242	12	suggesting	suggest	VERB
easat-6111	242	13	that	that	SCONJ
easat-6111	242	14	the	the	DET
easat-6111	242	15	dataset	dataset	NOUN
easat-6111	242	16	fits	fit	VERB
easat-6111	242	17	the	the	DET
easat-6111	242	18	model	model	NOUN
easat-6111	242	19	satisfactorily	satisfactorily	ADV
easat-6111	242	20	[	[	X
easat-6111	242	21	41	41	NUM
easat-6111	242	22	]	]	PUNCT
easat-6111	242	23	.	.	PUNCT
easat-6111	243	1	similarly	similarly	ADV
easat-6111	243	2	,	,	PUNCT
easat-6111	243	3	the	the	DET
easat-6111	243	4	r2	r2	PROPN
easat-6111	243	5	value	value	NOUN
easat-6111	243	6	of	of	ADP
easat-6111	243	7	44.92	44.92	NUM
easat-6111	243	8	percent	percent	NOUN
easat-6111	243	9	suggests	suggest	VERB
easat-6111	243	10	that	that	SCONJ
easat-6111	243	11	security	security	NOUN
easat-6111	243	12	issues	issue	NOUN
easat-6111	243	13	(	(	PUNCT
easat-6111	243	14	si	si	NOUN
easat-6111	243	15	)	)	PUNCT
easat-6111	243	16	,	,	PUNCT
easat-6111	243	17	compatibility	compatibility	NOUN
easat-6111	243	18	issues	issue	NOUN
easat-6111	243	19	(	(	PUNCT
easat-6111	243	20	cs	cs	PROPN
easat-6111	243	21	)	)	PUNCT
easat-6111	243	22	,	,	PUNCT
easat-6111	243	23	internet	internet	NOUN
easat-6111	243	24	reliability	reliability	NOUN
easat-6111	243	25	(	(	PUNCT
easat-6111	243	26	ir	ir	NOUN
easat-6111	243	27	)	)	PUNCT
easat-6111	243	28	,	,	PUNCT
easat-6111	243	29	subscription	subscription	NOUN
easat-6111	243	30	costs	cost	NOUN
easat-6111	243	31	(	(	PUNCT
easat-6111	243	32	ss	ss	NOUN
easat-6111	243	33	)	)	PUNCT
easat-6111	243	34	,	,	PUNCT
easat-6111	243	35	subscription	subscription	NOUN
easat-6111	243	36	costs	cost	NOUN
easat-6111	243	37	(	(	PUNCT
easat-6111	243	38	ss	ss	NOUN
easat-6111	243	39	)	)	PUNCT
easat-6111	243	40	,	,	PUNCT
easat-6111	243	41	training	training	NOUN
easat-6111	243	42	costs	cost	NOUN
easat-6111	243	43	(	(	PUNCT
easat-6111	243	44	tc	tc	NOUN
easat-6111	243	45	)	)	PUNCT
easat-6111	243	46	,	,	PUNCT
easat-6111	243	47	regulatory	regulatory	ADJ
easat-6111	243	48	ambiguities	ambiguity	NOUN
easat-6111	243	49	(	(	PUNCT
easat-6111	243	50	ra	ra	NOUN
easat-6111	243	51	)	)	PUNCT
easat-6111	243	52	accounts	account	VERB
easat-6111	243	53	for	for	ADP
easat-6111	243	54	44.92	44.92	NUM
easat-6111	243	55	percent	percent	NOUN
easat-6111	243	56	variation	variation	NOUN
easat-6111	243	57	in	in	ADP
easat-6111	243	58	cloud	cloud	ADJ
easat-6111	243	59	accounting	accounting	NOUN
easat-6111	243	60	integration	integration	NOUN
easat-6111	243	61	(	(	PUNCT
easat-6111	243	62	cai	cai	X
easat-6111	243	63	)	)	PUNCT
easat-6111	243	64	.	.	PUNCT
easat-6111	244	1	the	the	DET
easat-6111	244	2	r2	r2	PROPN
easat-6111	244	3	value	value	NOUN
easat-6111	244	4	of	of	ADP
easat-6111	244	5	44.92	44.92	NUM
easat-6111	244	6	percent	percent	NOUN
easat-6111	244	7	suggests	suggest	VERB
easat-6111	244	8	that	that	SCONJ
easat-6111	244	9	model	model	NOUN
easat-6111	244	10	is	be	AUX
easat-6111	244	11	robust	robust	ADJ
easat-6111	244	12	and	and	CCONJ
easat-6111	244	13	fits	fit	VERB
easat-6111	244	14	the	the	DET
easat-6111	244	15	path	path	NOUN
easat-6111	244	16	analysis	analysis	NOUN
easat-6111	244	17	well	well	ADV
easat-6111	244	18	.	.	PUNCT
easat-6111	245	1	the	the	DET
easat-6111	245	2	adjusted	adjust	VERB
easat-6111	245	3	r2	r2	NOUN
easat-6111	245	4	value	value	NOUN
easat-6111	245	5	of	of	ADP
easat-6111	245	6	0.4312	0.4312	NUM
easat-6111	245	7	(	(	PUNCT
easat-6111	245	8	43.12	43.12	NUM
easat-6111	245	9	%	%	NOUN
easat-6111	245	10	)	)	PUNCT
easat-6111	245	11	further	far	ADV
easat-6111	245	12	confirmed	confirm	VERB
easat-6111	245	13	that	that	SCONJ
easat-6111	245	14	the	the	DET
easat-6111	245	15	model	model	NOUN
easat-6111	245	16	has	have	VERB
easat-6111	245	17	a	a	DET
easat-6111	245	18	moderate	moderate	ADJ
easat-6111	245	19	predictive	predictive	ADJ
easat-6111	245	20	power	power	NOUN
easat-6111	245	21	.	.	PUNCT
easat-6111	246	1	as	as	SCONJ
easat-6111	246	2	expected	expect	VERB
easat-6111	246	3	,	,	PUNCT
easat-6111	246	4	security	security	NOUN
easat-6111	246	5	issues	issue	NOUN
easat-6111	246	6	(	(	PUNCT
easat-6111	246	7	β=-0.195	β=-0.195	NOUN
easat-6111	246	8	&	&	CCONJ
easat-6111	246	9	p=0.016	p=0.016	NUM
easat-6111	246	10	)	)	PUNCT
easat-6111	246	11	,	,	PUNCT
easat-6111	246	12	compatibility	compatibility	NOUN
easat-6111	246	13	issues	issue	NOUN
easat-6111	246	14	(	(	PUNCT
easat-6111	246	15	β=0.185	β=0.185	X
easat-6111	246	16	&	&	CCONJ
easat-6111	246	17	p=0.025	p=0.025	X
easat-6111	246	18	=	=	SYM
easat-6111	246	19	0.185	0.185	NUM
easat-6111	246	20	)	)	PUNCT
easat-6111	246	21	,	,	PUNCT
easat-6111	246	22	internet	internet	NOUN
easat-6111	246	23	reliability	reliability	NOUN
easat-6111	246	24	(	(	PUNCT
easat-6111	246	25	β=0.582	β=0.582	PUNCT
easat-6111	246	26	&	&	CCONJ
easat-6111	246	27	p=0.000	p=0.000	NUM
easat-6111	246	28	)	)	PUNCT
easat-6111	246	29	,	,	PUNCT
easat-6111	246	30	subscription	subscription	NOUN
easat-6111	246	31	costs	cost	NOUN
easat-6111	246	32	(	(	PUNCT
easat-6111	246	33	β=0.601	β=0.601	PUNCT
easat-6111	246	34	&	&	CCONJ
easat-6111	246	35	p=0.000	p=0.000	NUM
easat-6111	246	36	)	)	PUNCT
easat-6111	246	37	,	,	PUNCT
easat-6111	246	38	training	training	NOUN
easat-6111	246	39	costs	cost	NOUN
easat-6111	246	40	(	(	PUNCT
easat-6111	246	41	β=0.483	β=0.483	X
easat-6111	246	42	&	&	CCONJ
easat-6111	246	43	p=0.002	p=0.002	PROPN
easat-6111	246	44	)	)	PUNCT
easat-6111	246	45	,	,	PUNCT
easat-6111	246	46	regulatory	regulatory	ADJ
easat-6111	246	47	ambiguities	ambiguity	NOUN
easat-6111	246	48	(	(	PUNCT
easat-6111	246	49	β=0.592	β=0.592	SYM
easat-6111	246	50	&	&	CCONJ
easat-6111	246	51	p=0.000	p=0.000	NUM
easat-6111	246	52	)	)	PUNCT
easat-6111	246	53	are	be	AUX
easat-6111	246	54	all	all	PRON
easat-6111	246	55	statistically	statistically	ADV
easat-6111	246	56	significant	significant	ADJ
easat-6111	246	57	.	.	PUNCT
easat-6111	247	1	overall	overall	ADV
easat-6111	247	2	,	,	PUNCT
easat-6111	247	3	the	the	DET
easat-6111	247	4	result	result	NOUN
easat-6111	247	5	confirmed	confirm	VERB
easat-6111	247	6	that	that	SCONJ
easat-6111	247	7	all	all	DET
easat-6111	247	8	the	the	DET
easat-6111	247	9	latent	latent	NOUN
easat-6111	247	10	variables	variable	NOUN
easat-6111	247	11	are	be	AUX
easat-6111	247	12	predictors	predictor	NOUN
easat-6111	247	13	of	of	ADP
easat-6111	247	14	cai	cai	PROPN
easat-6111	247	15	.	.	PROPN
easat-6111	247	16	table	table	PROPN
easat-6111	247	17	8	8	NUM
easat-6111	247	18	.	.	PUNCT
easat-6111	247	19	structural	structural	ADJ
easat-6111	247	20	model	model	NOUN
easat-6111	247	21	estimates	estimate	VERB
easat-6111	247	22	dependent	dependent	ADJ
easat-6111	247	23	variable	variable	NOUN
easat-6111	247	24	:	:	PUNCT
easat-6111	248	1	cloud	cloud	ADJ
easat-6111	248	2	accounting	accounting	NOUN
easat-6111	248	3	integration	integration	NOUN
easat-6111	248	4	(	(	PUNCT
easat-6111	248	5	cai	cai	X
easat-6111	248	6	)	)	PUNCT
easat-6111	248	7	.	.	PUNCT
easat-6111	249	1	hypothesis	hypothesis	NOUN
easat-6111	249	2	path	path	NOUN
easat-6111	249	3	relationships	relationship	NOUN
easat-6111	249	4	β	β	X
easat-6111	249	5	(	(	PUNCT
easat-6111	249	6	p	p	NOUN
easat-6111	249	7	-	-	PUNCT
easat-6111	249	8	value	value	NOUN
easat-6111	249	9	)	)	PUNCT
easat-6111	249	10	conclusion	conclusion	NOUN
easat-6111	249	11	h1	h1	VERB
easat-6111	249	12	security	security	NOUN
easat-6111	249	13	issues	issue	NOUN
easat-6111	249	14	(	(	PUNCT
easat-6111	249	15	si	si	NOUN
easat-6111	249	16	)	)	PUNCT
easat-6111	249	17	-0.195	-0.195	X
easat-6111	249	18	(	(	PUNCT
easat-6111	249	19	0.016	0.016	NUM
easat-6111	249	20	*	*	NOUN
easat-6111	249	21	*	*	PUNCT
easat-6111	249	22	)	)	PUNCT
easat-6111	249	23	supported	support	VERB
easat-6111	249	24	h2	h2	NOUN
easat-6111	249	25	compatibility	compatibility	NOUN
easat-6111	249	26	issues	issue	NOUN
easat-6111	249	27	(	(	PUNCT
easat-6111	249	28	cs	cs	PROPN
easat-6111	249	29	)	)	PUNCT
easat-6111	249	30	-0.185	-0.185	NOUN
easat-6111	249	31	(	(	PUNCT
easat-6111	249	32	0.025	0.025	NUM
easat-6111	249	33	*	*	NOUN
easat-6111	249	34	*	*	PUNCT
easat-6111	249	35	)	)	PUNCT
easat-6111	249	36	supported	support	VERB
easat-6111	249	37	h3	h3	NOUN
easat-6111	249	38	unreliable	unreliable	ADJ
easat-6111	249	39	internet	internet	NOUN
easat-6111	249	40	connections	connection	NOUN
easat-6111	249	41	(	(	PUNCT
easat-6111	249	42	ur	ur	INTJ
easat-6111	249	43	)	)	PUNCT
easat-6111	249	44	-0.582	-0.582	PUNCT
easat-6111	249	45	(	(	PUNCT
easat-6111	249	46	0.000	0.000	NUM
easat-6111	249	47	*	*	PUNCT
easat-6111	249	48	)	)	PUNCT
easat-6111	249	49	supported	support	VERB
easat-6111	249	50	h4	h4	PROPN
easat-6111	249	51	subscription	subscription	NOUN
easat-6111	249	52	costs	cost	NOUN
easat-6111	249	53	(	(	PUNCT
easat-6111	249	54	ss	ss	NOUN
easat-6111	249	55	)	)	PUNCT
easat-6111	249	56	0.601(0.000	0.601(0.000	NOUN
easat-6111	249	57	*	*	PUNCT
easat-6111	249	58	)	)	PUNCT
easat-6111	249	59	supported	support	VERB
easat-6111	249	60	h5	h5	PROPN
easat-6111	249	61	training	training	NOUN
easat-6111	249	62	costs	cost	NOUN
easat-6111	249	63	(	(	PUNCT
easat-6111	249	64	tc	tc	NOUN
easat-6111	249	65	)	)	PUNCT
easat-6111	249	66	0.483	0.483	NUM
easat-6111	249	67	(	(	PUNCT
easat-6111	249	68	0.002	0.002	NUM
easat-6111	249	69	*	*	PRON
easat-6111	249	70	)	)	PUNCT
easat-6111	249	71	supported	support	VERB
easat-6111	249	72	h6	h6	PROPN
easat-6111	249	73	regulatory	regulatory	ADJ
easat-6111	249	74	ambiguities	ambiguity	NOUN
easat-6111	249	75	(	(	PUNCT
easat-6111	249	76	ra	ra	NOUN
easat-6111	249	77	)	)	PUNCT
easat-6111	249	78	-0.592	-0.592	PUNCT
easat-6111	249	79	(	(	PUNCT
easat-6111	249	80	0.000	0.000	NUM
easat-6111	249	81	*	*	PUNCT
easat-6111	249	82	)	)	PUNCT
easat-6111	249	83	supported	support	VERB
easat-6111	249	84	r2=	r2=	PROPN
easat-6111	249	85	0.4492	0.4492	NUM
easat-6111	249	86	(	(	PUNCT
easat-6111	249	87	44.92	44.92	NUM
easat-6111	249	88	%	%	NOUN
easat-6111	249	89	)	)	PUNCT
easat-6111	249	90	;	;	PUNCT
easat-6111	250	1	adj	adj	X
easat-6111	250	2	.	.	PUNCT
easat-6111	251	1	r2=0.4312	r2=0.4312	PROPN
easat-6111	251	2	(	(	PUNCT
easat-6111	251	3	43.12	43.12	NUM
easat-6111	251	4	%	%	NOUN
easat-6111	251	5	)	)	PUNCT
easat-6111	251	6	;	;	PUNCT
easat-6111	251	7	srmr=0.063	srmr=0.063	NUM
easat-6111	251	8	;	;	PUNCT
easat-6111	251	9	nfi=0.898	nfi=0.898	PROPN
easat-6111	251	10	note	note	NOUN
easat-6111	251	11	:	:	PUNCT
easat-6111	251	12	*	*	PUNCT
easat-6111	251	13	significant	significant	ADJ
easat-6111	251	14	at	at	ADP
easat-6111	251	15	1	1	NUM
easat-6111	251	16	%	%	NOUN
easat-6111	251	17	and	and	CCONJ
easat-6111	251	18	*	*	NOUN
easat-6111	251	19	*	*	NOUN
easat-6111	251	20	significant	significant	ADJ
easat-6111	251	21	at	at	ADP
easat-6111	251	22	5	5	NUM
easat-6111	251	23	%	%	NOUN
easat-6111	251	24	5	5	NUM
easat-6111	251	25	.	.	PUNCT
easat-6111	251	26	discussions	discussion	NOUN
easat-6111	251	27	and	and	CCONJ
easat-6111	251	28	implications	implication	NOUN
easat-6111	251	29	this	this	DET
easat-6111	251	30	study	study	NOUN
easat-6111	251	31	focused	focus	VERB
easat-6111	251	32	on	on	ADP
easat-6111	251	33	the	the	DET
easat-6111	251	34	challenges	challenge	NOUN
easat-6111	251	35	accounting	account	VERB
easat-6111	251	36	and	and	CCONJ
easat-6111	251	37	finance	finance	NOUN
easat-6111	251	38	professionals	professional	NOUN
easat-6111	251	39	in	in	ADP
easat-6111	251	40	integrating	integrate	VERB
easat-6111	251	41	cloud	cloud	ADJ
easat-6111	251	42	accounting	accounting	NOUN
easat-6111	251	43	packages	package	NOUN
easat-6111	251	44	.	.	PUNCT
easat-6111	252	1	the	the	DET
easat-6111	252	2	six	six	NUM
easat-6111	252	3	(	(	PUNCT
easat-6111	252	4	6	6	NUM
easat-6111	252	5	)	)	PUNCT
easat-6111	252	6	challenges	challenge	NOUN
easat-6111	252	7	identified	identify	VERB
easat-6111	252	8	are	be	AUX
easat-6111	252	9	:	:	PUNCT
easat-6111	252	10	security	security	NOUN
easat-6111	252	11	issues	issue	NOUN
easat-6111	252	12	(	(	PUNCT
easat-6111	252	13	si	si	NOUN
easat-6111	252	14	)	)	PUNCT
easat-6111	252	15	,	,	PUNCT
easat-6111	252	16	internet	internet	NOUN
easat-6111	252	17	reliability	reliability	NOUN
easat-6111	252	18	(	(	PUNCT
easat-6111	252	19	ir	ir	NOUN
easat-6111	252	20	)	)	PUNCT
easat-6111	252	21	,	,	PUNCT
easat-6111	252	22	subscription	subscription	NOUN
easat-6111	252	23	costs	cost	NOUN
easat-6111	252	24	,	,	PUNCT
easat-6111	252	25	training	training	NOUN
easat-6111	252	26	costs	cost	NOUN
easat-6111	252	27	(	(	PUNCT
easat-6111	252	28	ts	ts	NOUN
easat-6111	252	29	)	)	PUNCT
easat-6111	252	30	and	and	CCONJ
easat-6111	252	31	regulatory	regulatory	ADJ
easat-6111	252	32	ambiguities	ambiguity	NOUN
easat-6111	252	33	.	.	PUNCT
easat-6111	253	1	these	these	DET
easat-6111	253	2	six	six	NUM
easat-6111	253	3	key	key	ADJ
easat-6111	253	4	challenges	challenge	NOUN
easat-6111	253	5	formed	form	VERB
easat-6111	253	6	six	six	NUM
easat-6111	253	7	testable	testable	ADJ
easat-6111	253	8	research	research	NOUN
easat-6111	253	9	hypotheses	hypothesis	NOUN
easat-6111	253	10	.	.	PUNCT
easat-6111	254	1	the	the	DET
easat-6111	254	2	research	research	NOUN
easat-6111	254	3	hypotheses	hypothesis	NOUN
easat-6111	254	4	were	be	AUX
easat-6111	254	5	testing	test	VERB
easat-6111	254	6	using	use	VERB
easat-6111	254	7	the	the	DET
easat-6111	254	8	structural	structural	ADJ
easat-6111	254	9	model	model	NOUN
easat-6111	254	10	.	.	PUNCT
easat-6111	255	1	as	as	SCONJ
easat-6111	255	2	expected	expect	VERB
easat-6111	255	3	,	,	PUNCT
easat-6111	255	4	security	security	NOUN
easat-6111	255	5	issues	issue	NOUN
easat-6111	255	6	served	serve	VERB
easat-6111	255	7	as	as	ADP
easat-6111	255	8	a	a	DET
easat-6111	255	9	major	major	ADJ
easat-6111	255	10	factor	factor	NOUN
easat-6111	255	11	which	which	PRON
easat-6111	255	12	deters	deter	VERB
easat-6111	255	13	full	full	ADJ
easat-6111	255	14	integration	integration	NOUN
easat-6111	255	15	of	of	ADP
easat-6111	255	16	ca	ca	NOUN
easat-6111	255	17	in	in	ADP
easat-6111	255	18	nigeria	nigeria	PROPN
easat-6111	255	19	(	(	PUNCT
easat-6111	255	20	β=0.195	β=0.195	X
easat-6111	255	21	&	&	CCONJ
easat-6111	255	22	p=0.016	p=0.016	NUM
easat-6111	255	23	)	)	PUNCT
easat-6111	255	24	.	.	PUNCT
easat-6111	256	1	by	by	ADP
easat-6111	256	2	implication	implication	NOUN
easat-6111	256	3	,	,	PUNCT
easat-6111	256	4	the	the	DET
easat-6111	256	5	rising	rise	VERB
easat-6111	256	6	cases	case	NOUN
easat-6111	256	7	of	of	ADP
easat-6111	256	8	data	datum	NOUN
easat-6111	256	9	breaches	breach	NOUN
easat-6111	256	10	,	,	PUNCT
easat-6111	256	11	unauthorized	unauthorized	ADJ
easat-6111	256	12	access	access	NOUN
easat-6111	256	13	to	to	ADP
easat-6111	256	14	sensitive	sensitive	ADJ
easat-6111	256	15	financial	financial	ADJ
easat-6111	256	16	data	datum	NOUN
easat-6111	256	17	,	,	PUNCT
easat-6111	256	18	data	datum	NOUN
easat-6111	256	19	losses	loss	NOUN
easat-6111	256	20	and	and	CCONJ
easat-6111	256	21	the	the	DET
easat-6111	256	22	security	security	NOUN
easat-6111	256	23	issues	issue	NOUN
easat-6111	256	24	which	which	PRON
easat-6111	256	25	data	data	VERB
easat-6111	256	26	migration	migration	NOUN
easat-6111	256	27	presents	present	NOUN
easat-6111	256	28	hampers	hamper	VERB
easat-6111	256	29	full	full	ADJ
easat-6111	256	30	integration	integration	NOUN
easat-6111	256	31	of	of	ADP
easat-6111	256	32	ca	ca	NOUN
easat-6111	256	33	in	in	ADP
easat-6111	256	34	nigeria	nigeria	PROPN
easat-6111	256	35	.	.	PUNCT
easat-6111	257	1	this	this	DET
easat-6111	257	2	issue	issue	NOUN
easat-6111	257	3	is	be	AUX
easat-6111	257	4	caused	cause	VERB
easat-6111	257	5	by	by	ADP
easat-6111	257	6	either	either	CCONJ
easat-6111	257	7	mistake	mistake	NOUN
easat-6111	257	8	or	or	CCONJ
easat-6111	257	9	service	service	NOUN
easat-6111	257	10	disruption	disruption	NOUN
easat-6111	257	11	[	[	X
easat-6111	257	12	42	42	NUM
easat-6111	257	13	]	]	PUNCT
easat-6111	257	14	.	.	PUNCT
easat-6111	258	1	still	still	ADV
easat-6111	258	2	,	,	PUNCT
easat-6111	258	3	the	the	DET
easat-6111	258	4	research	research	NOUN
easat-6111	258	5	further	far	ADV
easat-6111	258	6	confirmed	confirm	VERB
easat-6111	258	7	that	that	SCONJ
easat-6111	258	8	security	security	NOUN
easat-6111	258	9	issues	issue	NOUN
easat-6111	258	10	are	be	AUX
easat-6111	258	11	major	major	ADJ
easat-6111	258	12	issues	issue	NOUN
easat-6111	258	13	which	which	PRON
easat-6111	258	14	hinders	hinder	VERB
easat-6111	258	15	full	full	ADJ
easat-6111	258	16	integration	integration	NOUN
easat-6111	258	17	of	of	ADP
easat-6111	258	18	ca	ca	NOUN
easat-6111	258	19	in	in	ADP
easat-6111	258	20	nigeria	nigeria	PROPN
easat-6111	258	21	not	not	PART
easat-6111	258	22	-	-	PUNCT
easat-6111	258	23	withstanding	withstand	VERB
easat-6111	258	24	the	the	DET
easat-6111	258	25	benefits	benefit	NOUN
easat-6111	258	26	inherent	inherent	ADJ
easat-6111	258	27	in	in	ADP
easat-6111	258	28	the	the	DET
easat-6111	258	29	integration	integration	NOUN
easat-6111	258	30	of	of	ADP
easat-6111	258	31	ca	ca	PROPN
easat-6111	258	32	.	.	PUNCT
easat-6111	259	1	hence	hence	ADV
easat-6111	259	2	,	,	PUNCT
easat-6111	259	3	integration	integration	NOUN
easat-6111	259	4	of	of	ADP
easat-6111	259	5	ca	can	AUX
easat-6111	259	6	can	can	AUX
easat-6111	259	7	increase	increase	VERB
easat-6111	259	8	,	,	PUNCT
easat-6111	259	9	if	if	SCONJ
easat-6111	259	10	measures	measure	NOUN
easat-6111	259	11	are	be	AUX
easat-6111	259	12	in	in	ADP
easat-6111	259	13	place	place	NOUN
easat-6111	259	14	to	to	PART
easat-6111	259	15	address	address	VERB
easat-6111	259	16	the	the	DET
easat-6111	259	17	issue	issue	NOUN
easat-6111	259	18	of	of	ADP
easat-6111	259	19	data	datum	NOUN
easat-6111	259	20	breaches	breach	NOUN
easat-6111	259	21	,	,	PUNCT
easat-6111	259	22	unauthorized	unauthorized	ADJ
easat-6111	259	23	access	access	NOUN
easat-6111	259	24	to	to	ADP
easat-6111	259	25	key	key	ADJ
easat-6111	259	26	financial	financial	ADJ
easat-6111	259	27	data	datum	NOUN
easat-6111	259	28	,	,	PUNCT
easat-6111	259	29	data	datum	NOUN
easat-6111	259	30	losses	loss	NOUN
easat-6111	259	31	amongst	amongst	ADP
easat-6111	259	32	other	other	ADJ
easat-6111	259	33	key	key	ADJ
easat-6111	259	34	security	security	NOUN
easat-6111	259	35	issues	issue	NOUN
easat-6111	259	36	associated	associate	VERB
easat-6111	259	37	with	with	ADP
easat-6111	259	38	the	the	DET
easat-6111	259	39	integration	integration	NOUN
easat-6111	259	40	of	of	ADP
easat-6111	259	41	ca	ca	NOUN
easat-6111	259	42	in	in	ADP
easat-6111	259	43	nigeria	nigeria	PROPN
easat-6111	259	44	.	.	PUNCT
easat-6111	260	1	again	again	ADV
easat-6111	260	2	,	,	PUNCT
easat-6111	260	3	the	the	DET
easat-6111	260	4	study	study	NOUN
easat-6111	260	5	stressed	stress	VERB
easat-6111	260	6	that	that	SCONJ
easat-6111	260	7	high	high	ADJ
easat-6111	260	8	compatibility	compatibility	NOUN
easat-6111	260	9	issues	issue	NOUN
easat-6111	260	10	/	/	SYM
easat-6111	260	11	challenges	challenge	NOUN
easat-6111	260	12	undermine	undermine	VERB
easat-6111	260	13	the	the	DET
easat-6111	260	14	integration	integration	NOUN
easat-6111	260	15	of	of	ADP
easat-6111	260	16	ca	ca	NOUN
easat-6111	260	17	into	into	ADP
easat-6111	260	18	the	the	DET
easat-6111	260	19	operations	operation	NOUN
easat-6111	260	20	of	of	ADP
easat-6111	260	21	nigerian	nigerian	ADJ
easat-6111	260	22	firms	firm	NOUN
easat-6111	260	23	significantly	significantly	ADV
easat-6111	260	24	.	.	PUNCT
easat-6111	261	1	various	various	ADJ
easat-6111	261	2	attestable	attestable	ADJ
easat-6111	261	3	compatibility	compatibility	NOUN
easat-6111	261	4	issues	issue	NOUN
easat-6111	261	5	include	include	VERB
easat-6111	261	6	but	but	CCONJ
easat-6111	261	7	are	be	AUX
easat-6111	261	8	not	not	PART
easat-6111	261	9	limited	limit	VERB
easat-6111	261	10	to	to	ADP
easat-6111	261	11	data	data	NOUN
easat-6111	261	12	format	format	NOUN
easat-6111	261	13	,	,	PUNCT
easat-6111	261	14	software	software	NOUN
easat-6111	261	15	version	version	NOUN
easat-6111	261	16	,	,	PUNCT
easat-6111	261	17	platforms	platform	NOUN
easat-6111	261	18	and	and	CCONJ
easat-6111	261	19	api	api	NOUN
easat-6111	261	20	incompatibility	incompatibility	NOUN
easat-6111	261	21	.	.	PUNCT
easat-6111	262	1	these	these	DET
easat-6111	262	2	compliance	compliance	NOUN
easat-6111	262	3	issues	issue	NOUN
easat-6111	262	4	are	be	AUX
easat-6111	262	5	further	far	ADV
easat-6111	262	6	compounded	compound	VERB
easat-6111	262	7	by	by	ADP
easat-6111	262	8	system	system	NOUN
easat-6111	262	9	complexity	complexity	NOUN
easat-6111	262	10	,	,	PUNCT
easat-6111	262	11	huge	huge	ADJ
easat-6111	262	12	data	datum	NOUN
easat-6111	262	13	volume	volume	NOUN
easat-6111	262	14	compliant	compliant	NOUN
easat-6111	262	15	and	and	CCONJ
easat-6111	262	16	security	security	NOUN
easat-6111	262	17	integration	integration	NOUN
easat-6111	262	18	.	.	PUNCT
easat-6111	263	1	hence	hence	ADV
easat-6111	263	2	,	,	PUNCT
easat-6111	263	3	the	the	DET
easat-6111	263	4	full	full	ADJ
easat-6111	263	5	potentials	potential	NOUN
easat-6111	263	6	of	of	ADP
easat-6111	263	7	ca	ca	NOUN
easat-6111	263	8	can	can	AUX
easat-6111	263	9	be	be	AUX
easat-6111	263	10	unleashed	unleashed	ADJ
easat-6111	263	11	if	if	SCONJ
easat-6111	263	12	attention	attention	NOUN
easat-6111	263	13	is	be	AUX
easat-6111	263	14	placed	place	VERB
easat-6111	263	15	on	on	ADP
easat-6111	263	16	addressing	address	VERB
easat-6111	263	17	this	this	DET
easat-6111	263	18	issue	issue	NOUN
easat-6111	263	19	.	.	PUNCT
easat-6111	264	1	to	to	PART
easat-6111	264	2	further	far	ADV
easat-6111	264	3	encourage	encourage	VERB
easat-6111	264	4	the	the	DET
easat-6111	264	5	full	full	ADJ
easat-6111	264	6	integration	integration	NOUN
easat-6111	264	7	of	of	ADP
easat-6111	264	8	ca	ca	NOUN
easat-6111	264	9	amongst	amongst	ADP
easat-6111	264	10	finance	finance	NOUN
easat-6111	264	11	and	and	CCONJ
easat-6111	264	12	accounting	accounting	NOUN
easat-6111	264	13	professionals	professional	NOUN
easat-6111	264	14	,	,	PUNCT
easat-6111	264	15	the	the	DET
easat-6111	264	16	nigerian	nigerian	ADJ
easat-6111	264	17	regulatory	regulatory	ADJ
easat-6111	264	18	authorities	authority	NOUN
easat-6111	264	19	should	should	AUX
easat-6111	264	20	provide	provide	VERB
easat-6111	264	21	grants	grant	NOUN
easat-6111	264	22	to	to	ADP
easat-6111	264	23	accounting	accounting	NOUN
easat-6111	264	24	firms	firm	NOUN
easat-6111	264	25	that	that	PRON
easat-6111	264	26	invest	invest	VERB
easat-6111	264	27	in	in	ADP
easat-6111	264	28	ca	ca	PROPN
easat-6111	264	29	.	.	PUNCT
easat-6111	265	1	from	from	ADP
easat-6111	265	2	the	the	DET
easat-6111	265	3	accountant	accountant	NOUN
easat-6111	265	4	and	and	CCONJ
easat-6111	265	5	financial	financial	ADJ
easat-6111	265	6	analysts	analyst	NOUN
easat-6111	265	7	’	’	PART
easat-6111	265	8	viewpoint	viewpoint	NOUN
easat-6111	265	9	,	,	PUNCT
easat-6111	265	10	they	they	PRON
easat-6111	265	11	are	be	AUX
easat-6111	265	12	advised	advise	VERB
easat-6111	265	13	to	to	PART
easat-6111	265	14	designate	designate	VERB
easat-6111	265	15	more	more	ADJ
easat-6111	265	16	funds	fund	NOUN
easat-6111	265	17	on	on	ADP
easat-6111	265	18	off	off	ADV
easat-6111	265	19	and	and	CCONJ
easat-6111	265	20	on	on	ADP
easat-6111	265	21	the	the	DET
easat-6111	265	22	837	837	NUM
easat-6111	265	23	edelweiss	edelweiss	PROPN
easat-6111	265	24	applied	apply	VERB
easat-6111	265	25	science	science	NOUN
easat-6111	265	26	and	and	CCONJ
easat-6111	265	27	technology	technology	NOUN
easat-6111	265	28	issn	issn	PROPN
easat-6111	265	29	:	:	PUNCT
easat-6111	265	30	2576	2576	NUM
easat-6111	265	31	-	-	SYM
easat-6111	265	32	8484	8484	NUM
easat-6111	265	33	vol	vol	NOUN
easat-6111	265	34	.	.	PROPN
easat-6111	266	1	9	9	NUM
easat-6111	266	2	,	,	PUNCT
easat-6111	266	3	no	no	INTJ
easat-6111	266	4	.	.	NOUN
easat-6111	267	1	4	4	NUM
easat-6111	267	2	:	:	SYM
easat-6111	267	3	827	827	NUM
easat-6111	267	4	-	-	SYM
easat-6111	267	5	840	840	NUM
easat-6111	267	6	,	,	PUNCT
easat-6111	267	7	2025	2025	NUM
easat-6111	267	8	doi	doi	NOUN
easat-6111	267	9	:	:	PUNCT
easat-6111	267	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	267	11	©	©	PROPN
easat-6111	267	12	2025	2025	NUM
easat-6111	267	13	by	by	ADP
easat-6111	267	14	the	the	DET
easat-6111	267	15	authors	author	NOUN
easat-6111	267	16	;	;	PUNCT
easat-6111	267	17	licensee	licensee	PROPN
easat-6111	267	18	learning	learn	VERB
easat-6111	267	19	gate	gate	NOUN
easat-6111	267	20	job	job	NOUN
easat-6111	267	21	training	training	NOUN
easat-6111	267	22	courses	course	NOUN
easat-6111	267	23	.	.	PUNCT
easat-6111	268	1	by	by	ADP
easat-6111	268	2	adopting	adopt	VERB
easat-6111	268	3	this	this	DET
easat-6111	268	4	strategy	strategy	NOUN
easat-6111	268	5	,	,	PUNCT
easat-6111	268	6	the	the	DET
easat-6111	268	7	benefits	benefit	NOUN
easat-6111	268	8	inherent	inherent	ADJ
easat-6111	268	9	in	in	ADP
easat-6111	268	10	the	the	DET
easat-6111	268	11	integration	integration	NOUN
easat-6111	268	12	of	of	ADP
easat-6111	268	13	ca	can	AUX
easat-6111	268	14	will	will	AUX
easat-6111	268	15	outweigh	outweigh	VERB
easat-6111	268	16	training	training	NOUN
easat-6111	268	17	costs	cost	NOUN
easat-6111	268	18	thereof	thereof	ADV
easat-6111	268	19	.	.	PUNCT
easat-6111	269	1	furthermore	furthermore	ADV
easat-6111	269	2	,	,	PUNCT
easat-6111	269	3	the	the	DET
easat-6111	269	4	study	study	NOUN
easat-6111	269	5	confirmed	confirm	VERB
easat-6111	269	6	that	that	SCONJ
easat-6111	269	7	the	the	DET
easat-6111	269	8	more	more	ADJ
easat-6111	269	9	internet	internet	NOUN
easat-6111	269	10	connections	connection	NOUN
easat-6111	269	11	becomes	become	VERB
easat-6111	269	12	more	more	ADV
easat-6111	269	13	unreliable	unreliable	ADJ
easat-6111	269	14	,	,	PUNCT
easat-6111	269	15	the	the	PRON
easat-6111	269	16	lesser	less	ADJ
easat-6111	269	17	the	the	DET
easat-6111	269	18	integration	integration	NOUN
easat-6111	269	19	of	of	ADP
easat-6111	269	20	ca	ca	NOUN
easat-6111	269	21	among	among	ADP
easat-6111	269	22	accounting	accounting	NOUN
easat-6111	269	23	and	and	CCONJ
easat-6111	269	24	finance	finance	NOUN
easat-6111	269	25	professionals	professional	NOUN
easat-6111	269	26	.	.	PUNCT
easat-6111	270	1	also	also	ADV
easat-6111	270	2	,	,	PUNCT
easat-6111	270	3	the	the	DET
easat-6111	270	4	extent	extent	NOUN
easat-6111	270	5	of	of	ADP
easat-6111	270	6	such	such	ADJ
easat-6111	270	7	integration	integration	NOUN
easat-6111	270	8	is	be	AUX
easat-6111	270	9	highly	highly	ADV
easat-6111	270	10	significant	significant	ADJ
easat-6111	270	11	.	.	PUNCT
easat-6111	271	1	nevertheless	nevertheless	ADV
easat-6111	271	2	,	,	PUNCT
easat-6111	271	3	this	this	DET
easat-6111	271	4	challenge	challenge	NOUN
easat-6111	271	5	is	be	AUX
easat-6111	271	6	further	far	ADV
easat-6111	271	7	compounded	compound	VERB
easat-6111	271	8	due	due	ADP
easat-6111	271	9	to	to	ADP
easat-6111	271	10	the	the	DET
easat-6111	271	11	frequent	frequent	ADJ
easat-6111	271	12	power	power	NOUN
easat-6111	271	13	outages	outage	NOUN
easat-6111	271	14	,	,	PUNCT
easat-6111	271	15	huge	huge	ADJ
easat-6111	271	16	costs	cost	NOUN
easat-6111	271	17	of	of	ADP
easat-6111	271	18	maintaining	maintain	VERB
easat-6111	271	19	solar	solar	ADJ
easat-6111	271	20	panels	panel	NOUN
easat-6111	271	21	,	,	PUNCT
easat-6111	271	22	and	and	CCONJ
easat-6111	271	23	poor	poor	ADJ
easat-6111	271	24	network	network	NOUN
easat-6111	271	25	coverage	coverage	NOUN
easat-6111	271	26	.	.	PUNCT
easat-6111	272	1	this	this	PRON
easat-6111	272	2	suggests	suggest	VERB
easat-6111	272	3	that	that	SCONJ
easat-6111	272	4	for	for	ADP
easat-6111	272	5	the	the	DET
easat-6111	272	6	benefits	benefit	NOUN
easat-6111	272	7	of	of	ADP
easat-6111	272	8	ca	ca	NOUN
easat-6111	272	9	integration	integration	NOUN
easat-6111	272	10	to	to	ADP
easat-6111	272	11	out	out	ADV
easat-6111	272	12	-	-	PUNCT
easat-6111	272	13	weigh	weigh	VERB
easat-6111	272	14	the	the	DET
easat-6111	272	15	cost	cost	NOUN
easat-6111	272	16	associated	associate	VERB
easat-6111	272	17	with	with	ADP
easat-6111	272	18	ca	ca	NOUN
easat-6111	272	19	integration	integration	NOUN
easat-6111	272	20	,	,	PUNCT
easat-6111	272	21	accountants	accountant	NOUN
easat-6111	272	22	and	and	CCONJ
easat-6111	272	23	financial	financial	ADJ
easat-6111	272	24	analysts	analyst	NOUN
easat-6111	272	25	need	need	VERB
easat-6111	272	26	to	to	PART
easat-6111	272	27	address	address	VERB
easat-6111	272	28	the	the	DET
easat-6111	272	29	unreliable	unreliable	ADJ
easat-6111	272	30	internet	internet	NOUN
easat-6111	272	31	connections	connection	NOUN
easat-6111	272	32	.	.	PUNCT
easat-6111	273	1	as	as	SCONJ
easat-6111	273	2	expected	expect	VERB
easat-6111	273	3	,	,	PUNCT
easat-6111	273	4	h4	h4	PROPN
easat-6111	273	5	evidenced	evidence	VERB
easat-6111	273	6	that	that	SCONJ
easat-6111	273	7	moderate	moderate	ADJ
easat-6111	273	8	increase	increase	NOUN
easat-6111	273	9	in	in	ADP
easat-6111	273	10	subscription	subscription	NOUN
easat-6111	273	11	costs	cost	NOUN
easat-6111	273	12	does	do	AUX
easat-6111	273	13	not	not	PART
easat-6111	273	14	hinder	hinder	VERB
easat-6111	273	15	the	the	DET
easat-6111	273	16	integration	integration	NOUN
easat-6111	273	17	of	of	ADP
easat-6111	273	18	ca	ca	PROPN
easat-6111	273	19	.	.	PUNCT
easat-6111	274	1	justifiably	justifiably	ADV
easat-6111	274	2	;	;	PUNCT
easat-6111	274	3	subscription	subscription	NOUN
easat-6111	274	4	costs	cost	NOUN
easat-6111	274	5	(	(	PUNCT
easat-6111	274	6	ss	ss	NOUN
easat-6111	274	7	)	)	PUNCT
easat-6111	274	8	reported	report	VERB
easat-6111	274	9	a	a	DET
easat-6111	274	10	positive	positive	ADJ
easat-6111	274	11	coefficient	coefficient	NOUN
easat-6111	274	12	value	value	NOUN
easat-6111	274	13	of	of	ADP
easat-6111	274	14	0.601	0.601	NUM
easat-6111	274	15	and	and	CCONJ
easat-6111	274	16	pvalue	pvalue	NOUN
easat-6111	274	17	of	of	ADP
easat-6111	274	18	0.000	0.000	NUM
easat-6111	274	19	.	.	PUNCT
easat-6111	275	1	the	the	DET
easat-6111	275	2	argument	argument	NOUN
easat-6111	275	3	here	here	ADV
easat-6111	275	4	is	be	AUX
easat-6111	275	5	that	that	SCONJ
easat-6111	275	6	while	while	SCONJ
easat-6111	275	7	moderate	moderate	ADJ
easat-6111	275	8	ss	ss	PROPN
easat-6111	275	9	is	be	AUX
easat-6111	275	10	permissible	permissible	ADJ
easat-6111	275	11	,	,	PUNCT
easat-6111	275	12	high	high	ADJ
easat-6111	275	13	ss	ss	PROPN
easat-6111	275	14	hinders	hinder	VERB
easat-6111	275	15	accounting	accounting	NOUN
easat-6111	275	16	and	and	CCONJ
easat-6111	275	17	finance	finance	NOUN
easat-6111	275	18	professionals	professional	NOUN
easat-6111	275	19	from	from	ADP
easat-6111	275	20	fully	fully	ADV
easat-6111	275	21	integrating	integrate	VERB
easat-6111	275	22	ca	ca	NOUN
easat-6111	275	23	into	into	ADP
easat-6111	275	24	their	their	PRON
easat-6111	275	25	business	business	NOUN
easat-6111	275	26	model	model	NOUN
easat-6111	275	27	since	since	SCONJ
easat-6111	275	28	high	high	ADJ
easat-6111	275	29	ss	ss	PROPN
easat-6111	275	30	may	may	AUX
easat-6111	275	31	make	make	VERB
easat-6111	275	32	accounting	accounting	NOUN
easat-6111	275	33	and	and	CCONJ
easat-6111	275	34	finance	finance	NOUN
easat-6111	275	35	professionals	professional	NOUN
easat-6111	275	36	to	to	PART
easat-6111	275	37	allocate	allocate	VERB
easat-6111	275	38	their	their	PRON
easat-6111	275	39	limited	limit	VERB
easat-6111	275	40	resources	resource	NOUN
easat-6111	275	41	to	to	PART
easat-6111	275	42	ca	ca	VERB
easat-6111	275	43	integration	integration	NOUN
easat-6111	275	44	thereby	thereby	ADV
easat-6111	275	45	hindering	hinder	VERB
easat-6111	275	46	its	its	PRON
easat-6111	275	47	effectiveness	effectiveness	NOUN
easat-6111	275	48	.	.	PUNCT
easat-6111	276	1	the	the	DET
easat-6111	276	2	implication	implication	NOUN
easat-6111	276	3	of	of	ADP
easat-6111	276	4	this	this	DET
easat-6111	276	5	result	result	NOUN
easat-6111	276	6	ot	ot	ADP
easat-6111	276	7	accounting	accounting	NOUN
easat-6111	276	8	and	and	CCONJ
easat-6111	276	9	finance	finance	NOUN
easat-6111	276	10	professionals	professional	NOUN
easat-6111	276	11	is	be	AUX
easat-6111	276	12	that	that	SCONJ
easat-6111	276	13	if	if	SCONJ
easat-6111	276	14	ca	can	AUX
easat-6111	276	15	service	service	NOUN
easat-6111	276	16	providers	provider	NOUN
easat-6111	276	17	offers	offer	VERB
easat-6111	276	18	scaling	scale	VERB
easat-6111	276	19	pricing	pricing	NOUN
easat-6111	276	20	models	model	NOUN
easat-6111	276	21	which	which	PRON
easat-6111	276	22	fits	fit	VERB
easat-6111	276	23	into	into	ADP
easat-6111	276	24	the	the	DET
easat-6111	276	25	business	business	NOUN
easat-6111	276	26	growing	grow	VERB
easat-6111	276	27	needs	need	NOUN
easat-6111	276	28	,	,	PUNCT
easat-6111	276	29	the	the	DET
easat-6111	276	30	moderate	moderate	ADJ
easat-6111	276	31	rise	rise	NOUN
easat-6111	276	32	in	in	ADP
easat-6111	276	33	ss	ss	NOUN
easat-6111	276	34	will	will	AUX
easat-6111	276	35	not	not	PART
easat-6111	276	36	deter	deter	VERB
easat-6111	276	37	ca	ca	NOUN
easat-6111	276	38	integration	integration	NOUN
easat-6111	276	39	.	.	PUNCT
easat-6111	277	1	additionally	additionally	ADV
easat-6111	277	2	,	,	PUNCT
easat-6111	277	3	the	the	DET
easat-6111	277	4	study	study	NOUN
easat-6111	277	5	evidenced	evidence	VERB
easat-6111	277	6	that	that	SCONJ
easat-6111	277	7	moderate	moderate	ADJ
easat-6111	277	8	rise	rise	NOUN
easat-6111	277	9	in	in	ADP
easat-6111	277	10	training	training	NOUN
easat-6111	277	11	does	do	AUX
easat-6111	277	12	not	not	PART
easat-6111	277	13	hinder	hinder	VERB
easat-6111	277	14	ca	ca	NOUN
easat-6111	277	15	integration	integration	NOUN
easat-6111	277	16	in	in	ADP
easat-6111	277	17	nigeria	nigeria	PROPN
easat-6111	277	18	.	.	PUNCT
easat-6111	278	1	however	however	ADV
easat-6111	278	2	,	,	PUNCT
easat-6111	278	3	high	high	ADJ
easat-6111	278	4	training	training	NOUN
easat-6111	278	5	costs	cost	NOUN
easat-6111	278	6	have	have	VERB
easat-6111	278	7	the	the	DET
easat-6111	278	8	tendency	tendency	NOUN
easat-6111	278	9	to	to	PART
easat-6111	278	10	reduce	reduce	VERB
easat-6111	278	11	the	the	DET
easat-6111	278	12	extent	extent	NOUN
easat-6111	278	13	of	of	ADP
easat-6111	278	14	ca	ca	NOUN
easat-6111	278	15	integration	integration	NOUN
easat-6111	278	16	.	.	PUNCT
easat-6111	279	1	the	the	DET
easat-6111	279	2	implication	implication	NOUN
easat-6111	279	3	is	be	AUX
easat-6111	279	4	that	that	SCONJ
easat-6111	279	5	while	while	SCONJ
easat-6111	279	6	moderate	moderate	ADJ
easat-6111	279	7	permissible	permissible	ADJ
easat-6111	279	8	,	,	PUNCT
easat-6111	279	9	high	high	ADJ
easat-6111	279	10	training	training	NOUN
easat-6111	279	11	costs	cost	NOUN
easat-6111	279	12	have	have	VERB
easat-6111	279	13	high	high	ADJ
easat-6111	279	14	tendency	tendency	NOUN
easat-6111	279	15	to	to	PART
easat-6111	279	16	dissuade	dissuade	VERB
easat-6111	279	17	firms	firm	NOUN
easat-6111	279	18	from	from	ADP
easat-6111	279	19	investing	invest	VERB
easat-6111	279	20	in	in	ADP
easat-6111	279	21	ca	ca	NOUN
easat-6111	279	22	notwithstanding	notwithstanding	ADP
easat-6111	279	23	the	the	DET
easat-6111	279	24	benefits	benefit	NOUN
easat-6111	279	25	inherent	inherent	ADJ
easat-6111	279	26	in	in	ADP
easat-6111	279	27	ca	ca	NOUN
easat-6111	279	28	integration	integration	NOUN
easat-6111	279	29	.	.	PUNCT
easat-6111	280	1	hence	hence	ADV
easat-6111	280	2	,	,	PUNCT
easat-6111	280	3	the	the	DET
easat-6111	280	4	full	full	ADJ
easat-6111	280	5	potentials	potential	NOUN
easat-6111	280	6	of	of	ADP
easat-6111	280	7	ca	ca	NOUN
easat-6111	280	8	can	can	AUX
easat-6111	280	9	be	be	AUX
easat-6111	280	10	unleashed	unleashed	ADJ
easat-6111	280	11	if	if	SCONJ
easat-6111	280	12	attention	attention	NOUN
easat-6111	280	13	is	be	AUX
easat-6111	280	14	placed	place	VERB
easat-6111	280	15	on	on	ADP
easat-6111	280	16	addressing	address	VERB
easat-6111	280	17	this	this	DET
easat-6111	280	18	issue	issue	NOUN
easat-6111	280	19	.	.	PUNCT
easat-6111	281	1	lastly	lastly	ADV
easat-6111	281	2	,	,	PUNCT
easat-6111	281	3	the	the	DET
easat-6111	281	4	study	study	NOUN
easat-6111	281	5	confirmed	confirm	VERB
easat-6111	281	6	that	that	SCONJ
easat-6111	281	7	high	high	ADJ
easat-6111	281	8	regulatory	regulatory	ADJ
easat-6111	281	9	ambiguities	ambiguity	NOUN
easat-6111	281	10	reduces	reduce	VERB
easat-6111	281	11	the	the	DET
easat-6111	281	12	extent	extent	NOUN
easat-6111	281	13	in	in	ADP
easat-6111	281	14	which	which	PRON
easat-6111	281	15	accounting	accounting	NOUN
easat-6111	281	16	and	and	CCONJ
easat-6111	281	17	finance	finance	NOUN
easat-6111	281	18	professionals	professional	NOUN
easat-6111	281	19	integrates	integrate	NOUN
easat-6111	281	20	ca	can	AUX
easat-6111	281	21	into	into	ADP
easat-6111	281	22	their	their	PRON
easat-6111	281	23	business	business	NOUN
easat-6111	281	24	model	model	NOUN
easat-6111	281	25	significantly	significantly	ADV
easat-6111	281	26	(	(	PUNCT
easat-6111	281	27	β=−0.592	β=−0.592	X
easat-6111	281	28	and	and	CCONJ
easat-6111	281	29	p=0.000	p=0.000	NUM
easat-6111	281	30	)	)	PUNCT
easat-6111	281	31	.	.	PUNCT
easat-6111	282	1	this	this	DET
easat-6111	282	2	challenge	challenge	NOUN
easat-6111	282	3	is	be	AUX
easat-6111	282	4	further	far	ADV
easat-6111	282	5	amplified	amplify	VERB
easat-6111	282	6	by	by	ADP
easat-6111	282	7	lack	lack	NOUN
easat-6111	282	8	of	of	ADP
easat-6111	282	9	clear	clear	ADJ
easat-6111	282	10	regulatory	regulatory	ADJ
easat-6111	282	11	guidelines	guideline	NOUN
easat-6111	282	12	and	and	CCONJ
easat-6111	282	13	high	high	ADJ
easat-6111	282	14	compliance	compliance	NOUN
easat-6111	282	15	.	.	PUNCT
easat-6111	283	1	by	by	ADP
easat-6111	283	2	implication	implication	NOUN
easat-6111	283	3	,	,	PUNCT
easat-6111	283	4	clear	clear	ADJ
easat-6111	283	5	regulatory	regulatory	ADJ
easat-6111	283	6	guidelines	guideline	NOUN
easat-6111	283	7	increases	increase	VERB
easat-6111	283	8	confidence	confidence	NOUN
easat-6111	283	9	in	in	ADP
easat-6111	283	10	ca	ca	NOUN
easat-6111	283	11	integration	integration	NOUN
easat-6111	283	12	,	,	PUNCT
easat-6111	283	13	minimize	minimize	VERB
easat-6111	283	14	compliance	compliance	NOUN
easat-6111	283	15	risks	risk	NOUN
easat-6111	283	16	and	and	CCONJ
easat-6111	283	17	other	other	ADJ
easat-6111	283	18	associated	associated	ADJ
easat-6111	283	19	costs	cost	NOUN
easat-6111	283	20	.	.	PUNCT
easat-6111	284	1	hence	hence	ADV
easat-6111	284	2	,	,	PUNCT
easat-6111	284	3	the	the	DET
easat-6111	284	4	full	full	ADJ
easat-6111	284	5	potentials	potential	NOUN
easat-6111	284	6	of	of	ADP
easat-6111	284	7	ca	ca	NOUN
easat-6111	284	8	can	can	AUX
easat-6111	284	9	be	be	AUX
easat-6111	284	10	unleashed	unleashed	ADJ
easat-6111	284	11	if	if	SCONJ
easat-6111	284	12	attention	attention	NOUN
easat-6111	284	13	is	be	AUX
easat-6111	284	14	placed	place	VERB
easat-6111	284	15	on	on	ADP
easat-6111	284	16	addressing	address	VERB
easat-6111	284	17	this	this	DET
easat-6111	284	18	issue	issue	NOUN
easat-6111	284	19	.	.	PUNCT
easat-6111	285	1	overall	overall	ADV
easat-6111	285	2	,	,	PUNCT
easat-6111	285	3	the	the	DET
easat-6111	285	4	outcome	outcome	NOUN
easat-6111	285	5	of	of	ADP
easat-6111	285	6	this	this	DET
easat-6111	285	7	research	research	NOUN
easat-6111	285	8	aligns	align	VERB
easat-6111	285	9	with	with	ADP
easat-6111	285	10	findings	finding	NOUN
easat-6111	285	11	of	of	ADP
easat-6111	285	12	noch	noch	PROPN
easat-6111	285	13	[	[	X
easat-6111	285	14	21	21	NUM
easat-6111	285	15	]	]	PUNCT
easat-6111	285	16	;	;	PUNCT
easat-6111	285	17	gutta	gutta	PROPN
easat-6111	286	1	[	[	X
easat-6111	286	2	16	16	NUM
easat-6111	286	3	]	]	X
easat-6111	286	4	;	;	PUNCT
easat-6111	286	5	igbinenikaro	igbinenikaro	NOUN
easat-6111	286	6	and	and	CCONJ
easat-6111	286	7	adewusi	adewusi	VERB
easat-6111	287	1	[	[	X
easat-6111	287	2	1	1	NUM
easat-6111	287	3	]	]	X
easat-6111	287	4	;	;	PUNCT
easat-6111	287	5	tian	tian	ADJ
easat-6111	287	6	,	,	PUNCT
easat-6111	287	7	et	et	PROPN
easat-6111	287	8	al	al	PROPN
easat-6111	287	9	.	.	PUNCT
easat-6111	288	1	[	[	X
easat-6111	288	2	22	22	NUM
easat-6111	288	3	]	]	PUNCT
easat-6111	288	4	;	;	PUNCT
easat-6111	288	5	mujalli	mujalli	PROPN
easat-6111	288	6	,	,	PUNCT
easat-6111	288	7	et	et	PROPN
easat-6111	288	8	al	al	PROPN
easat-6111	288	9	.	.	PUNCT
easat-6111	289	1	[	[	X
easat-6111	289	2	23	23	NUM
easat-6111	289	3	]	]	X
easat-6111	289	4	;	;	PUNCT
easat-6111	289	5	ajayi	ajayi	NOUN
easat-6111	289	6	-	-	PUNCT
easat-6111	289	7	nifise	nifise	ADV
easat-6111	289	8	,	,	PUNCT
easat-6111	289	9	et	et	PROPN
easat-6111	289	10	al	al	PROPN
easat-6111	289	11	.	.	PUNCT
easat-6111	290	1	[	[	X
easat-6111	290	2	24	24	NUM
easat-6111	290	3	]	]	PUNCT
easat-6111	290	4	;	;	PUNCT
easat-6111	290	5	briglauer	briglauer	NOUN
easat-6111	290	6	,	,	PUNCT
easat-6111	290	7	et	et	PROPN
easat-6111	290	8	al	al	PROPN
easat-6111	290	9	.	.	PUNCT
easat-6111	291	1	[	[	X
easat-6111	291	2	15	15	NUM
easat-6111	291	3	]	]	PUNCT
easat-6111	291	4	;	;	PUNCT
easat-6111	291	5	colangelo	colangelo	NOUN
easat-6111	291	6	[	[	X
easat-6111	291	7	17	17	NUM
easat-6111	291	8	]	]	PUNCT
easat-6111	291	9	in	in	ADP
easat-6111	291	10	terms	term	NOUN
easat-6111	291	11	of	of	ADP
easat-6111	291	12	statistical	statistical	ADJ
easat-6111	291	13	significance	significance	NOUN
easat-6111	291	14	but	but	CCONJ
easat-6111	291	15	differs	differ	VERB
easat-6111	291	16	in	in	ADP
easat-6111	291	17	terms	term	NOUN
easat-6111	291	18	of	of	ADP
easat-6111	291	19	direction	direction	NOUN
easat-6111	291	20	since	since	SCONJ
easat-6111	291	21	subscription	subscription	NOUN
easat-6111	291	22	and	and	CCONJ
easat-6111	291	23	training	training	NOUN
easat-6111	291	24	costs	cost	NOUN
easat-6111	291	25	did	do	AUX
easat-6111	291	26	not	not	PART
easat-6111	291	27	reduce	reduce	VERB
easat-6111	291	28	ca	ca	NOUN
easat-6111	291	29	integration	integration	NOUN
easat-6111	291	30	.	.	PUNCT
easat-6111	292	1	6	6	X
easat-6111	292	2	.	.	X
easat-6111	292	3	conclusions	conclusion	NOUN
easat-6111	292	4	,	,	PUNCT
easat-6111	292	5	recommendations	recommendation	NOUN
easat-6111	292	6	and	and	CCONJ
easat-6111	292	7	future	future	ADJ
easat-6111	292	8	directions	direction	NOUN
easat-6111	292	9	this	this	DET
easat-6111	292	10	study	study	NOUN
easat-6111	292	11	submits	submit	VERB
easat-6111	292	12	that	that	SCONJ
easat-6111	292	13	the	the	DET
easat-6111	292	14	need	need	NOUN
easat-6111	292	15	for	for	SCONJ
easat-6111	292	16	nigerian	nigerian	ADJ
easat-6111	292	17	firms	firm	NOUN
easat-6111	292	18	to	to	PART
easat-6111	292	19	increase	increase	VERB
easat-6111	292	20	the	the	DET
easat-6111	292	21	bandwith	bandwith	NOUN
easat-6111	292	22	as	as	SCONJ
easat-6111	292	23	this	this	PRON
easat-6111	292	24	will	will	AUX
easat-6111	292	25	encourage	encourage	VERB
easat-6111	292	26	stable	stable	ADJ
easat-6111	292	27	internet	internet	NOUN
easat-6111	292	28	,	,	PUNCT
easat-6111	292	29	and	and	CCONJ
easat-6111	292	30	offline	offline	ADJ
easat-6111	292	31	options	option	NOUN
easat-6111	292	32	could	could	AUX
easat-6111	292	33	help	help	VERB
easat-6111	292	34	under	under	ADV
easat-6111	292	35	-	-	PUNCT
easat-6111	292	36	resourced	resource	VERB
easat-6111	292	37	regions	region	NOUN
easat-6111	292	38	.	.	PUNCT
easat-6111	293	1	this	this	DET
easat-6111	293	2	study	study	NOUN
easat-6111	293	3	is	be	AUX
easat-6111	293	4	therefore	therefore	ADV
easat-6111	293	5	novel	novel	ADJ
easat-6111	293	6	as	as	ADP
easat-6111	293	7	it	it	PRON
easat-6111	293	8	first	first	ADV
easat-6111	293	9	to	to	PART
easat-6111	293	10	place	place	VERB
easat-6111	293	11	emphasis	emphasis	NOUN
easat-6111	293	12	on	on	ADP
easat-6111	293	13	accounting	accounting	NOUN
easat-6111	293	14	and	and	CCONJ
easat-6111	293	15	finance	finance	NOUN
easat-6111	293	16	professionals	professional	NOUN
easat-6111	293	17	in	in	ADP
easat-6111	293	18	the	the	DET
easat-6111	293	19	nigerian	nigerian	ADJ
easat-6111	293	20	context	context	NOUN
easat-6111	293	21	.	.	PUNCT
easat-6111	294	1	the	the	DET
easat-6111	294	2	study	study	NOUN
easat-6111	294	3	used	use	VERB
easat-6111	294	4	the	the	DET
easat-6111	294	5	quantitative	quantitative	ADJ
easat-6111	294	6	data	datum	NOUN
easat-6111	294	7	to	to	PART
easat-6111	294	8	analyze	analyze	VERB
easat-6111	294	9	the	the	DET
easat-6111	294	10	survey	survey	NOUN
easat-6111	294	11	responses	response	VERB
easat-6111	294	12	statistically	statistically	ADV
easat-6111	294	13	.	.	PUNCT
easat-6111	295	1	using	use	VERB
easat-6111	295	2	the	the	DET
easat-6111	295	3	simple	simple	ADJ
easat-6111	295	4	random	random	ADJ
easat-6111	295	5	sampling	sampling	NOUN
easat-6111	295	6	strategy	strategy	NOUN
easat-6111	295	7	,	,	PUNCT
easat-6111	295	8	400	400	NUM
easat-6111	295	9	questionnaires	questionnaire	NOUN
easat-6111	295	10	were	be	AUX
easat-6111	295	11	sent	send	VERB
easat-6111	295	12	via	via	ADP
easat-6111	295	13	a	a	DET
easat-6111	295	14	google	google	NOUN
easat-6111	295	15	form	form	NOUN
easat-6111	295	16	invite	invite	NOUN
easat-6111	295	17	link	link	NOUN
easat-6111	295	18	sent	send	VERB
easat-6111	295	19	via	via	ADP
easat-6111	295	20	emails	email	NOUN
easat-6111	295	21	and	and	CCONJ
easat-6111	295	22	whatsapp	whatsapp	NOUN
easat-6111	295	23	of	of	ADP
easat-6111	295	24	the	the	DET
easat-6111	295	25	potential	potential	ADJ
easat-6111	295	26	respondents	respondent	NOUN
easat-6111	295	27	.	.	PUNCT
easat-6111	296	1	however	however	ADV
easat-6111	296	2	,	,	PUNCT
easat-6111	296	3	356	356	NUM
easat-6111	296	4	questionnaires	questionnaire	NOUN
easat-6111	296	5	were	be	AUX
easat-6111	296	6	retrieved	retrieve	VERB
easat-6111	296	7	.	.	PUNCT
easat-6111	297	1	specifically	specifically	ADV
easat-6111	297	2	,	,	PUNCT
easat-6111	297	3	the	the	DET
easat-6111	297	4	respondents	respondent	NOUN
easat-6111	297	5	cut	cut	VERB
easat-6111	297	6	across	across	ADP
easat-6111	297	7	agbor	agbor	NOUN
easat-6111	297	8	,	,	PUNCT
easat-6111	297	9	asaba	asaba	NOUN
easat-6111	297	10	,	,	PUNCT
easat-6111	297	11	ozoro	ozoro	NOUN
easat-6111	297	12	and	and	CCONJ
easat-6111	297	13	abraka	abraka	NOUN
easat-6111	297	14	.	.	PUNCT
easat-6111	298	1	all	all	DET
easat-6111	298	2	the	the	DET
easat-6111	298	3	construct	construct	NOUN
easat-6111	298	4	measurement	measurement	NOUN
easat-6111	298	5	were	be	AUX
easat-6111	298	6	adapted	adapt	VERB
easat-6111	298	7	from	from	ADP
easat-6111	298	8	extant	extant	ADJ
easat-6111	298	9	studies	study	NOUN
easat-6111	298	10	and	and	CCONJ
easat-6111	298	11	were	be	AUX
easat-6111	298	12	measured	measure	VERB
easat-6111	298	13	on	on	ADP
easat-6111	298	14	a	a	DET
easat-6111	298	15	scale	scale	NOUN
easat-6111	298	16	of	of	ADP
easat-6111	298	17	1	1	NUM
easat-6111	298	18	to	to	PART
easat-6111	298	19	5	5	NUM
easat-6111	298	20	where	where	SCONJ
easat-6111	298	21	5	5	NUM
easat-6111	298	22	represent	represent	VERB
easat-6111	298	23	strong	strong	ADJ
easat-6111	298	24	disagreement	disagreement	NOUN
easat-6111	298	25	while	while	SCONJ
easat-6111	298	26	5	5	NUM
easat-6111	298	27	represent	represent	VERB
easat-6111	298	28	strong	strong	ADJ
easat-6111	298	29	agreement	agreement	NOUN
easat-6111	298	30	.	.	PUNCT
easat-6111	299	1	to	to	PART
easat-6111	299	2	ensure	ensure	VERB
easat-6111	299	3	that	that	SCONJ
easat-6111	299	4	the	the	DET
easat-6111	299	5	questionnaire	questionnaire	NOUN
easat-6111	299	6	is	be	AUX
easat-6111	299	7	valid	valid	ADJ
easat-6111	299	8	and	and	CCONJ
easat-6111	299	9	reliable	reliable	ADJ
easat-6111	299	10	,	,	PUNCT
easat-6111	299	11	the	the	DET
easat-6111	299	12	questionnaire	questionnaire	NOUN
easat-6111	299	13	was	be	AUX
easat-6111	299	14	pre	pre	VERB
easat-6111	299	15	-	-	VERB
easat-6111	299	16	tested	tested	ADJ
easat-6111	299	17	.	.	PUNCT
easat-6111	300	1	meanwhile	meanwhile	ADV
easat-6111	300	2	,	,	PUNCT
easat-6111	300	3	the	the	DET
easat-6111	300	4	study	study	NOUN
easat-6111	300	5	analyzed	analyze	VERB
easat-6111	300	6	the	the	DET
easat-6111	300	7	data	datum	NOUN
easat-6111	300	8	using	use	VERB
easat-6111	300	9	partial	partial	ADJ
easat-6111	300	10	least	least	ADJ
easat-6111	300	11	squares	square	NOUN
easat-6111	300	12	pls	pls	INTJ
easat-6111	300	13	.	.	PUNCT
easat-6111	301	1	the	the	DET
easat-6111	301	2	estimation	estimation	NOUN
easat-6111	301	3	test	test	NOUN
easat-6111	301	4	followed	follow	VERB
easat-6111	301	5	the	the	DET
easat-6111	301	6	dual	dual	ADJ
easat-6111	301	7	-	-	PUNCT
easat-6111	301	8	step	step	NOUN
easat-6111	301	9	analytical	analytical	ADJ
easat-6111	301	10	procedures	procedure	NOUN
easat-6111	301	11	:	:	PUNCT
easat-6111	301	12	measurement	measurement	NOUN
easat-6111	301	13	and	and	CCONJ
easat-6111	301	14	structural	structural	ADJ
easat-6111	301	15	model	model	NOUN
easat-6111	301	16	.	.	PUNCT
easat-6111	302	1	the	the	DET
easat-6111	302	2	two	two	NUM
easat-6111	302	3	tests	test	NOUN
easat-6111	302	4	conducted	conduct	VERB
easat-6111	302	5	are	be	AUX
easat-6111	302	6	path	path	NOUN
easat-6111	302	7	analysis	analysis	NOUN
easat-6111	302	8	and	and	CCONJ
easat-6111	302	9	goodness	goodness	NOUN
easat-6111	302	10	of	of	ADP
easat-6111	302	11	fit	fit	ADJ
easat-6111	302	12	(	(	PUNCT
easat-6111	302	13	gof	gof	NOUN
easat-6111	302	14	)	)	PUNCT
easat-6111	302	15	using	use	VERB
easat-6111	302	16	a	a	DET
easat-6111	302	17	bootstrapping	bootstrappe	VERB
easat-6111	302	18	procedure	procedure	NOUN
easat-6111	302	19	with	with	ADP
easat-6111	302	20	5000	5000	NUM
easat-6111	302	21	subsamples	subsample	NOUN
easat-6111	302	22	.	.	PUNCT
easat-6111	303	1	prior	prior	ADV
easat-6111	303	2	to	to	ADP
easat-6111	303	3	conducting	conduct	VERB
easat-6111	303	4	the	the	DET
easat-6111	303	5	pls	pls	NOUN
easat-6111	303	6	analysis	analysis	NOUN
easat-6111	303	7	,	,	PUNCT
easat-6111	303	8	two	two	NUM
easat-6111	303	9	preliminary	preliminary	ADJ
easat-6111	303	10	tests	test	NOUN
easat-6111	303	11	were	be	AUX
easat-6111	303	12	conducted	conduct	VERB
easat-6111	303	13	.	.	PUNCT
easat-6111	304	1	the	the	DET
easat-6111	304	2	two	two	NUM
easat-6111	304	3	(	(	PUNCT
easat-6111	304	4	2	2	NUM
easat-6111	304	5	)	)	PUNCT
easat-6111	304	6	tests	test	NOUN
easat-6111	304	7	are	be	AUX
easat-6111	304	8	kaiser	kaiser	NOUN
easat-6111	304	9	-	-	PUNCT
easat-6111	304	10	meyer	meyer	PROPN
easat-6111	304	11	-	-	PUNCT
easat-6111	304	12	olkin	olkin	PROPN
easat-6111	304	13	(	(	PUNCT
easat-6111	304	14	kmo	kmo	NOUN
easat-6111	304	15	)	)	PUNCT
easat-6111	304	16	and	and	CCONJ
easat-6111	304	17	bartlett	bartlett	PROPN
easat-6111	304	18	's	's	PART
easat-6111	304	19	test	test	NOUN
easat-6111	304	20	of	of	ADP
easat-6111	304	21	sphericity	sphericity	PROPN
easat-6111	304	22	(	(	PUNCT
easat-6111	304	23	bts	bts	PROPN
easat-6111	304	24	)	)	PUNCT
easat-6111	304	25	.	.	PUNCT
easat-6111	305	1	overall	overall	ADJ
easat-6111	305	2	,	,	PUNCT
easat-6111	305	3	both	both	CCONJ
easat-6111	305	4	kmo	kmo	PROPN
easat-6111	305	5	and	and	CCONJ
easat-6111	305	6	bts	bt	NOUN
easat-6111	305	7	are	be	AUX
easat-6111	305	8	used	use	VERB
easat-6111	305	9	to	to	PART
easat-6111	305	10	test	test	VERB
easat-6111	305	11	the	the	DET
easat-6111	305	12	suitability	suitability	NOUN
easat-6111	305	13	of	of	ADP
easat-6111	305	14	the	the	DET
easat-6111	305	15	factor	factor	NOUN
easat-6111	305	16	analysis	analysis	NOUN
easat-6111	305	17	.	.	PUNCT
easat-6111	306	1	the	the	DET
easat-6111	306	2	spss	spss	PROPN
easat-6111	306	3	was	be	AUX
easat-6111	306	4	used	use	VERB
easat-6111	306	5	to	to	PART
easat-6111	306	6	test	test	VERB
easat-6111	306	7	both	both	DET
easat-6111	306	8	preliminary	preliminary	ADJ
easat-6111	306	9	tests	test	NOUN
easat-6111	306	10	.	.	PUNCT
easat-6111	307	1	consequent	consequent	ADJ
easat-6111	307	2	upon	upon	SCONJ
easat-6111	307	3	the	the	DET
easat-6111	307	4	various	various	ADJ
easat-6111	307	5	result	result	NOUN
easat-6111	307	6	,	,	PUNCT
easat-6111	307	7	the	the	DET
easat-6111	307	8	study	study	NOUN
easat-6111	307	9	concludes	conclude	VERB
easat-6111	307	10	that	that	SCONJ
easat-6111	307	11	high	high	ADJ
easat-6111	307	12	security	security	NOUN
easat-6111	307	13	issues	issue	NOUN
easat-6111	307	14	(	(	PUNCT
easat-6111	307	15	si	si	NOUN
easat-6111	307	16	)	)	PUNCT
easat-6111	307	17	,	,	PUNCT
easat-6111	307	18	compatibility	compatibility	NOUN
easat-6111	307	19	issues	issue	NOUN
easat-6111	307	20	(	(	PUNCT
easat-6111	307	21	cs	cs	PROPN
easat-6111	307	22	)	)	PUNCT
easat-6111	307	23	,	,	PUNCT
easat-6111	307	24	internet	internet	NOUN
easat-6111	307	25	reliability	reliability	NOUN
easat-6111	307	26	(	(	PUNCT
easat-6111	307	27	ir	ir	NOUN
easat-6111	307	28	)	)	PUNCT
easat-6111	307	29	regulatory	regulatory	ADJ
easat-6111	307	30	ambiguities	ambiguity	NOUN
easat-6111	307	31	(	(	PUNCT
easat-6111	307	32	ra	ra	NOUN
easat-6111	307	33	)	)	PUNCT
easat-6111	307	34	deters	deter	NOUN
easat-6111	307	35	ca	can	AUX
easat-6111	307	36	integration	integration	VERB
easat-6111	307	37	838	838	NUM
easat-6111	307	38	edelweiss	edelweiss	PROPN
easat-6111	307	39	applied	apply	VERB
easat-6111	307	40	science	science	NOUN
easat-6111	307	41	and	and	CCONJ
easat-6111	307	42	technology	technology	NOUN
easat-6111	307	43	issn	issn	PROPN
easat-6111	307	44	:	:	PUNCT
easat-6111	307	45	2576	2576	NUM
easat-6111	307	46	-	-	SYM
easat-6111	307	47	8484	8484	NUM
easat-6111	307	48	vol	vol	NOUN
easat-6111	307	49	.	.	PROPN
easat-6111	308	1	9	9	NUM
easat-6111	308	2	,	,	PUNCT
easat-6111	308	3	no	no	INTJ
easat-6111	308	4	.	.	NOUN
easat-6111	309	1	4	4	NUM
easat-6111	309	2	:	:	SYM
easat-6111	309	3	827	827	NUM
easat-6111	309	4	-	-	SYM
easat-6111	309	5	840	840	NUM
easat-6111	309	6	,	,	PUNCT
easat-6111	309	7	2025	2025	NUM
easat-6111	309	8	doi	doi	NOUN
easat-6111	309	9	:	:	PUNCT
easat-6111	309	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	309	11	©	©	PROPN
easat-6111	309	12	2025	2025	NUM
easat-6111	309	13	by	by	ADP
easat-6111	309	14	the	the	DET
easat-6111	309	15	authors	author	NOUN
easat-6111	309	16	;	;	PUNCT
easat-6111	309	17	licensee	licensee	PROPN
easat-6111	309	18	learning	learning	NOUN
easat-6111	309	19	gate	gate	NOUN
easat-6111	309	20	significantly	significantly	ADV
easat-6111	309	21	but	but	CCONJ
easat-6111	309	22	moderate	moderate	ADJ
easat-6111	309	23	rise	rise	NOUN
easat-6111	309	24	in	in	ADP
easat-6111	309	25	subscription	subscription	NOUN
easat-6111	309	26	costs	cost	NOUN
easat-6111	309	27	(	(	PUNCT
easat-6111	309	28	ss	ss	NOUN
easat-6111	309	29	)	)	PUNCT
easat-6111	309	30	,	,	PUNCT
easat-6111	309	31	training	training	NOUN
easat-6111	309	32	costs	cost	NOUN
easat-6111	309	33	(	(	PUNCT
easat-6111	309	34	tc	tc	NOUN
easat-6111	309	35	)	)	PUNCT
easat-6111	309	36	increases	increase	NOUN
easat-6111	309	37	ca	can	AUX
easat-6111	309	38	integration	integration	NOUN
easat-6111	309	39	.	.	PUNCT
easat-6111	310	1	hence	hence	ADV
easat-6111	310	2	,	,	PUNCT
easat-6111	310	3	the	the	DET
easat-6111	310	4	following	follow	VERB
easat-6111	310	5	submissions	submission	NOUN
easat-6111	310	6	were	be	AUX
easat-6111	310	7	made	make	VERB
easat-6111	310	8	:	:	PUNCT
easat-6111	310	9	i.	i.	NOUN
easat-6111	310	10	to	to	PART
easat-6111	310	11	address	address	VERB
easat-6111	310	12	the	the	DET
easat-6111	310	13	security	security	NOUN
easat-6111	310	14	issues	issue	NOUN
easat-6111	310	15	associated	associate	VERB
easat-6111	310	16	with	with	ADP
easat-6111	310	17	the	the	DET
easat-6111	310	18	integration	integration	NOUN
easat-6111	310	19	of	of	ADP
easat-6111	310	20	ca	ca	PROPN
easat-6111	310	21	,	,	PUNCT
easat-6111	310	22	nigerian	nigerian	ADJ
easat-6111	310	23	businesses	business	NOUN
easat-6111	310	24	needs	need	VERB
easat-6111	310	25	to	to	PART
easat-6111	310	26	adopt	adopt	VERB
easat-6111	310	27	two	two	NUM
easat-6111	310	28	approaches	approach	NOUN
easat-6111	310	29	.	.	PUNCT
easat-6111	311	1	first	first	ADV
easat-6111	311	2	,	,	PUNCT
easat-6111	311	3	conduct	conduct	VERB
easat-6111	311	4	regular	regular	ADJ
easat-6111	311	5	security	security	NOUN
easat-6111	311	6	audit	audit	NOUN
easat-6111	311	7	.	.	PUNCT
easat-6111	312	1	this	this	PRON
easat-6111	312	2	is	be	AUX
easat-6111	312	3	with	with	ADP
easat-6111	312	4	a	a	DET
easat-6111	312	5	view	view	NOUN
easat-6111	312	6	to	to	PART
easat-6111	312	7	detect	detect	VERB
easat-6111	312	8	potential	potential	ADJ
easat-6111	312	9	security	security	NOUN
easat-6111	312	10	threats	threat	NOUN
easat-6111	312	11	,	,	PUNCT
easat-6111	312	12	weakness	weakness	NOUN
easat-6111	312	13	in	in	ADP
easat-6111	312	14	the	the	DET
easat-6111	312	15	system	system	NOUN
easat-6111	312	16	,	,	PUNCT
easat-6111	312	17	networks	network	NOUN
easat-6111	312	18	and	and	CCONJ
easat-6111	312	19	the	the	DET
easat-6111	312	20	ca	ca	NOUN
easat-6111	312	21	applications	application	NOUN
easat-6111	312	22	.	.	PUNCT
easat-6111	313	1	secondly	secondly	ADV
easat-6111	313	2	,	,	PUNCT
easat-6111	313	3	there	there	PRON
easat-6111	313	4	is	be	VERB
easat-6111	313	5	need	need	NOUN
easat-6111	313	6	for	for	SCONJ
easat-6111	313	7	accounting	accounting	NOUN
easat-6111	313	8	and	and	CCONJ
easat-6111	313	9	finance	finance	NOUN
easat-6111	313	10	professionals	professional	NOUN
easat-6111	313	11	to	to	PART
easat-6111	313	12	collaborate	collaborate	VERB
easat-6111	313	13	with	with	ADP
easat-6111	313	14	credible	credible	ADJ
easat-6111	313	15	ca	ca	NOUN
easat-6111	313	16	service	service	NOUN
easat-6111	313	17	providers	provider	NOUN
easat-6111	313	18	.	.	PUNCT
easat-6111	314	1	ii	ii	PROPN
easat-6111	314	2	.	.	PUNCT
easat-6111	315	1	to	to	PART
easat-6111	315	2	address	address	VERB
easat-6111	315	3	issues	issue	NOUN
easat-6111	315	4	that	that	PRON
easat-6111	315	5	may	may	AUX
easat-6111	315	6	emanate	emanate	VERB
easat-6111	315	7	from	from	ADP
easat-6111	315	8	increased	increase	VERB
easat-6111	315	9	traffic	traffic	NOUN
easat-6111	315	10	,	,	PUNCT
easat-6111	315	11	accountants	accountant	NOUN
easat-6111	315	12	and	and	CCONJ
easat-6111	315	13	finance	finance	NOUN
easat-6111	315	14	analysts	analyst	NOUN
easat-6111	315	15	need	need	VERB
easat-6111	315	16	to	to	PART
easat-6111	315	17	invest	invest	VERB
easat-6111	315	18	in	in	ADP
easat-6111	315	19	multiple	multiple	ADJ
easat-6111	315	20	computer	computer	NOUN
easat-6111	315	21	hardware	hardware	NOUN
easat-6111	315	22	such	such	ADJ
easat-6111	315	23	as	as	ADP
easat-6111	315	24	switches	switch	NOUN
easat-6111	315	25	,	,	PUNCT
easat-6111	315	26	routers	router	NOUN
easat-6111	315	27	and	and	CCONJ
easat-6111	315	28	other	other	ADJ
easat-6111	315	29	network	network	NOUN
easat-6111	315	30	gadgets	gadget	NOUN
easat-6111	315	31	.	.	PUNCT
easat-6111	316	1	also	also	ADV
easat-6111	316	2	,	,	PUNCT
easat-6111	316	3	they	they	PRON
easat-6111	316	4	need	need	VERB
easat-6111	316	5	to	to	PART
easat-6111	316	6	increase	increase	VERB
easat-6111	316	7	their	their	PRON
easat-6111	316	8	broadband	broadband	NOUN
easat-6111	316	9	and	and	CCONJ
easat-6111	316	10	also	also	ADV
easat-6111	316	11	use	use	VERB
easat-6111	316	12	a	a	DET
easat-6111	316	13	cost	cost	NOUN
easat-6111	316	14	efficient	efficient	ADJ
easat-6111	316	15	cloud	cloud	NOUN
easat-6111	316	16	-	-	PUNCT
easat-6111	316	17	based	base	VERB
easat-6111	316	18	network	network	NOUN
easat-6111	316	19	management	management	NOUN
easat-6111	316	20	platform	platform	NOUN
easat-6111	316	21	to	to	PART
easat-6111	316	22	manage	manage	VERB
easat-6111	316	23	their	their	PRON
easat-6111	316	24	network	network	NOUN
easat-6111	316	25	connections	connection	NOUN
easat-6111	316	26	.	.	PUNCT
easat-6111	317	1	iii	iii	X
easat-6111	317	2	.	.	PUNCT
easat-6111	317	3	to	to	PART
easat-6111	317	4	increase	increase	VERB
easat-6111	317	5	the	the	DET
easat-6111	317	6	extent	extent	NOUN
easat-6111	317	7	accounting	accounting	NOUN
easat-6111	317	8	and	and	CCONJ
easat-6111	317	9	finance	finance	NOUN
easat-6111	317	10	professionals	professional	NOUN
easat-6111	317	11	integrates	integrate	NOUN
easat-6111	317	12	ca	can	AUX
easat-6111	317	13	into	into	ADP
easat-6111	317	14	their	their	PRON
easat-6111	317	15	business	business	NOUN
easat-6111	317	16	models	model	NOUN
easat-6111	317	17	,	,	PUNCT
easat-6111	317	18	ca	can	AUX
easat-6111	317	19	service	service	NOUN
easat-6111	317	20	providers	provider	NOUN
easat-6111	317	21	should	should	AUX
easat-6111	317	22	offers	offer	VERB
easat-6111	317	23	scaling	scale	VERB
easat-6111	317	24	pricing	pricing	NOUN
easat-6111	317	25	models	model	NOUN
easat-6111	317	26	which	which	PRON
easat-6111	317	27	fits	fit	VERB
easat-6111	317	28	into	into	ADP
easat-6111	317	29	the	the	DET
easat-6111	317	30	business	business	NOUN
easat-6111	317	31	growing	grow	VERB
easat-6111	317	32	needs	need	NOUN
easat-6111	317	33	.	.	PUNCT
easat-6111	318	1	iv	iv	X
easat-6111	318	2	.	.	PUNCT
easat-6111	318	3	to	to	PART
easat-6111	318	4	further	far	ADV
easat-6111	318	5	encourage	encourage	VERB
easat-6111	318	6	the	the	DET
easat-6111	318	7	full	full	ADJ
easat-6111	318	8	integration	integration	NOUN
easat-6111	318	9	ca	can	AUX
easat-6111	318	10	amongst	amongst	ADP
easat-6111	318	11	accounting	accounting	NOUN
easat-6111	318	12	and	and	CCONJ
easat-6111	318	13	finance	finance	NOUN
easat-6111	318	14	professionals	professional	NOUN
easat-6111	318	15	,	,	PUNCT
easat-6111	318	16	the	the	DET
easat-6111	318	17	nigerian	nigerian	ADJ
easat-6111	318	18	regulatory	regulatory	ADJ
easat-6111	318	19	authorities	authority	NOUN
easat-6111	318	20	should	should	AUX
easat-6111	318	21	provide	provide	VERB
easat-6111	318	22	grants	grant	NOUN
easat-6111	318	23	,	,	PUNCT
easat-6111	318	24	tax	tax	NOUN
easat-6111	318	25	incentives	incentive	NOUN
easat-6111	318	26	and	and	CCONJ
easat-6111	318	27	subsidies	subsidy	NOUN
easat-6111	318	28	to	to	ADP
easat-6111	318	29	accounting	accounting	NOUN
easat-6111	318	30	firms	firm	NOUN
easat-6111	318	31	.	.	PUNCT
easat-6111	319	1	v.	v.	ADP
easat-6111	319	2	accountant	accountant	NOUN
easat-6111	319	3	and	and	CCONJ
easat-6111	319	4	financial	financial	ADJ
easat-6111	319	5	analysts	analyst	NOUN
easat-6111	319	6	are	be	AUX
easat-6111	319	7	advised	advise	VERB
easat-6111	319	8	to	to	PART
easat-6111	319	9	allocate	allocate	VERB
easat-6111	319	10	more	more	ADJ
easat-6111	319	11	funds	fund	NOUN
easat-6111	319	12	on	on	ADP
easat-6111	319	13	off	off	ADP
easat-6111	319	14	and	and	CCONJ
easat-6111	319	15	on	on	ADP
easat-6111	319	16	-	-	PUNCT
easat-6111	319	17	the	the	DET
easat-6111	319	18	job	job	NOUN
easat-6111	319	19	training	training	NOUN
easat-6111	319	20	courses	course	NOUN
easat-6111	319	21	.	.	PUNCT
easat-6111	320	1	by	by	ADP
easat-6111	320	2	adopting	adopt	VERB
easat-6111	320	3	this	this	DET
easat-6111	320	4	strategy	strategy	NOUN
easat-6111	320	5	,	,	PUNCT
easat-6111	320	6	the	the	DET
easat-6111	320	7	benefits	benefit	NOUN
easat-6111	320	8	inherent	inherent	ADJ
easat-6111	320	9	in	in	ADP
easat-6111	320	10	the	the	DET
easat-6111	320	11	ca	ca	NOUN
easat-6111	320	12	integration	integration	NOUN
easat-6111	320	13	will	will	AUX
easat-6111	320	14	outweigh	outweigh	VERB
easat-6111	320	15	the	the	DET
easat-6111	320	16	cost	cost	NOUN
easat-6111	320	17	thereof	thereof	ADV
easat-6111	320	18	.	.	PUNCT
easat-6111	321	1	although	although	SCONJ
easat-6111	321	2	this	this	DET
easat-6111	321	3	study	study	NOUN
easat-6111	321	4	contributes	contribute	VERB
easat-6111	321	5	meaningfully	meaningfully	ADV
easat-6111	321	6	to	to	PART
easat-6111	321	7	extant	extant	VERB
easat-6111	321	8	empirical	empirical	ADJ
easat-6111	321	9	discourse	discourse	NOUN
easat-6111	321	10	,	,	PUNCT
easat-6111	321	11	it	it	PRON
easat-6111	321	12	is	be	AUX
easat-6111	321	13	still	still	ADV
easat-6111	321	14	not	not	PART
easat-6111	321	15	without	without	ADP
easat-6111	321	16	limiting	limit	VERB
easat-6111	321	17	factors	factor	NOUN
easat-6111	321	18	.	.	PUNCT
easat-6111	322	1	first	first	ADV
easat-6111	322	2	,	,	PUNCT
easat-6111	322	3	the	the	DET
easat-6111	322	4	research	research	NOUN
easat-6111	322	5	was	be	AUX
easat-6111	322	6	only	only	ADV
easat-6111	322	7	confined	confine	VERB
easat-6111	322	8	to	to	ADP
easat-6111	322	9	accounting	accounting	NOUN
easat-6111	322	10	and	and	CCONJ
easat-6111	322	11	finance	finance	NOUN
easat-6111	322	12	professionals	professional	NOUN
easat-6111	322	13	in	in	ADP
easat-6111	322	14	delta	delta	PROPN
easat-6111	322	15	state	state	PROPN
easat-6111	322	16	,	,	PUNCT
easat-6111	322	17	nigeria	nigeria	PROPN
easat-6111	322	18	.	.	PUNCT
easat-6111	323	1	given	give	VERB
easat-6111	323	2	the	the	DET
easat-6111	323	3	relevance	relevance	NOUN
easat-6111	323	4	of	of	ADP
easat-6111	323	5	the	the	DET
easat-6111	323	6	topic	topic	NOUN
easat-6111	323	7	,	,	PUNCT
easat-6111	323	8	future	future	ADJ
easat-6111	323	9	researches	research	NOUN
easat-6111	323	10	need	need	VERB
easat-6111	323	11	to	to	PART
easat-6111	323	12	consider	consider	VERB
easat-6111	323	13	other	other	ADJ
easat-6111	323	14	professionals	professional	NOUN
easat-6111	323	15	.	.	PUNCT
easat-6111	324	1	also	also	ADV
easat-6111	324	2	,	,	PUNCT
easat-6111	324	3	the	the	DET
easat-6111	324	4	research	research	NOUN
easat-6111	324	5	was	be	AUX
easat-6111	324	6	limited	limit	VERB
easat-6111	324	7	to	to	PART
easat-6111	324	8	questionnaire	questionnaire	NOUN
easat-6111	324	9	.	.	PUNCT
easat-6111	325	1	to	to	PART
easat-6111	325	2	get	get	VERB
easat-6111	325	3	a	a	DET
easat-6111	325	4	more	more	ADV
easat-6111	325	5	robust	robust	ADJ
easat-6111	325	6	analysis	analysis	NOUN
easat-6111	325	7	,	,	PUNCT
easat-6111	325	8	future	future	ADJ
easat-6111	325	9	research	research	NOUN
easat-6111	325	10	need	need	VERB
easat-6111	325	11	to	to	PART
easat-6111	325	12	consider	consider	VERB
easat-6111	325	13	mixed	mixed	ADJ
easat-6111	325	14	research	research	NOUN
easat-6111	325	15	method	method	NOUN
easat-6111	325	16	.	.	PUNCT
easat-6111	326	1	furthermore	furthermore	ADV
easat-6111	326	2	,	,	PUNCT
easat-6111	326	3	the	the	DET
easat-6111	326	4	research	research	NOUN
easat-6111	326	5	did	do	AUX
easat-6111	326	6	not	not	PART
easat-6111	326	7	consider	consider	VERB
easat-6111	326	8	how	how	SCONJ
easat-6111	326	9	cultural	cultural	ADJ
easat-6111	326	10	variations	variation	NOUN
easat-6111	326	11	influence	influence	VERB
easat-6111	326	12	the	the	DET
easat-6111	326	13	decision	decision	NOUN
easat-6111	326	14	of	of	ADP
easat-6111	326	15	accounting	accounting	NOUN
easat-6111	326	16	and	and	CCONJ
easat-6111	326	17	finance	finance	NOUN
easat-6111	326	18	professional	professional	ADJ
easat-6111	326	19	to	to	PART
easat-6111	326	20	integrate	integrate	VERB
easat-6111	326	21	ca	ca	NOUN
easat-6111	326	22	.	.	PUNCT
easat-6111	327	1	hence	hence	ADV
easat-6111	327	2	,	,	PUNCT
easat-6111	327	3	the	the	DET
easat-6111	327	4	study	study	NOUN
easat-6111	327	5	submits	submit	VERB
easat-6111	327	6	that	that	SCONJ
easat-6111	327	7	future	future	ADJ
easat-6111	327	8	researchers	researcher	NOUN
easat-6111	327	9	need	need	VERB
easat-6111	327	10	to	to	PART
easat-6111	327	11	examine	examine	VERB
easat-6111	327	12	the	the	DET
easat-6111	327	13	extent	extent	NOUN
easat-6111	327	14	cultural	cultural	ADJ
easat-6111	327	15	variations	variation	NOUN
easat-6111	327	16	influence	influence	VERB
easat-6111	327	17	the	the	DET
easat-6111	327	18	decision	decision	NOUN
easat-6111	327	19	of	of	ADP
easat-6111	327	20	accounting	accounting	NOUN
easat-6111	327	21	and	and	CCONJ
easat-6111	327	22	finance	finance	NOUN
easat-6111	327	23	professional	professional	ADJ
easat-6111	327	24	to	to	PART
easat-6111	327	25	integrate	integrate	VERB
easat-6111	327	26	ca	ca	NOUN
easat-6111	327	27	in	in	ADP
easat-6111	327	28	the	the	DET
easat-6111	327	29	nigerian	nigerian	ADJ
easat-6111	327	30	context	context	NOUN
easat-6111	327	31	.	.	PUNCT
easat-6111	328	1	lastly	lastly	ADV
easat-6111	328	2	,	,	PUNCT
easat-6111	328	3	to	to	PART
easat-6111	328	4	further	far	ADV
easat-6111	328	5	get	get	VERB
easat-6111	328	6	a	a	DET
easat-6111	328	7	wider	wide	ADJ
easat-6111	328	8	research	research	NOUN
easat-6111	328	9	output	output	NOUN
easat-6111	328	10	,	,	PUNCT
easat-6111	328	11	studies	study	NOUN
easat-6111	328	12	on	on	ADP
easat-6111	328	13	systematic	systematic	ADJ
easat-6111	328	14	review	review	NOUN
easat-6111	328	15	on	on	ADP
easat-6111	328	16	the	the	DET
easat-6111	328	17	trends	trend	NOUN
easat-6111	328	18	and	and	CCONJ
easat-6111	328	19	prospects	prospect	NOUN
easat-6111	328	20	of	of	ADP
easat-6111	328	21	ca	ca	NOUN
easat-6111	328	22	integration	integration	NOUN
easat-6111	328	23	in	in	ADP
easat-6111	328	24	emerging	emerge	VERB
easat-6111	328	25	countries	country	NOUN
easat-6111	328	26	should	should	AUX
easat-6111	328	27	also	also	ADV
easat-6111	328	28	be	be	AUX
easat-6111	328	29	welcome	welcome	ADJ
easat-6111	328	30	.	.	PUNCT
easat-6111	329	1	transparency	transparency	NOUN
easat-6111	329	2	:	:	PUNCT
easat-6111	329	3	the	the	DET
easat-6111	329	4	authors	author	NOUN
easat-6111	329	5	confirm	confirm	VERB
easat-6111	329	6	that	that	SCONJ
easat-6111	329	7	the	the	DET
easat-6111	329	8	manuscript	manuscript	NOUN
easat-6111	329	9	is	be	AUX
easat-6111	329	10	an	an	DET
easat-6111	329	11	honest	honest	ADJ
easat-6111	329	12	,	,	PUNCT
easat-6111	329	13	accurate	accurate	ADJ
easat-6111	329	14	,	,	PUNCT
easat-6111	329	15	and	and	CCONJ
easat-6111	329	16	transparent	transparent	ADJ
easat-6111	329	17	account	account	NOUN
easat-6111	329	18	of	of	ADP
easat-6111	329	19	the	the	DET
easat-6111	329	20	study	study	NOUN
easat-6111	329	21	;	;	PUNCT
easat-6111	329	22	that	that	SCONJ
easat-6111	329	23	no	no	DET
easat-6111	329	24	vital	vital	ADJ
easat-6111	329	25	features	feature	NOUN
easat-6111	329	26	of	of	ADP
easat-6111	329	27	the	the	DET
easat-6111	329	28	study	study	NOUN
easat-6111	329	29	have	have	AUX
easat-6111	329	30	been	be	AUX
easat-6111	329	31	omitted	omit	VERB
easat-6111	329	32	;	;	PUNCT
easat-6111	329	33	and	and	CCONJ
easat-6111	329	34	that	that	SCONJ
easat-6111	329	35	any	any	DET
easat-6111	329	36	discrepancies	discrepancy	NOUN
easat-6111	329	37	from	from	ADP
easat-6111	329	38	the	the	DET
easat-6111	329	39	study	study	NOUN
easat-6111	329	40	as	as	SCONJ
easat-6111	329	41	planned	plan	VERB
easat-6111	329	42	have	have	AUX
easat-6111	329	43	been	be	AUX
easat-6111	329	44	explained	explain	VERB
easat-6111	329	45	.	.	PUNCT
easat-6111	330	1	this	this	DET
easat-6111	330	2	study	study	NOUN
easat-6111	330	3	followed	follow	VERB
easat-6111	330	4	all	all	DET
easat-6111	330	5	ethical	ethical	ADJ
easat-6111	330	6	practices	practice	NOUN
easat-6111	330	7	during	during	ADP
easat-6111	330	8	writing	writing	NOUN
easat-6111	330	9	.	.	PUNCT
easat-6111	331	1	copyright	copyright	NOUN
easat-6111	331	2	:	:	PUNCT
easat-6111	331	3	©	©	PROPN
easat-6111	331	4	2025	2025	NUM
easat-6111	331	5	by	by	ADP
easat-6111	331	6	the	the	DET
easat-6111	331	7	authors	author	NOUN
easat-6111	331	8	.	.	PUNCT
easat-6111	332	1	this	this	DET
easat-6111	332	2	open	open	ADJ
easat-6111	332	3	-	-	PUNCT
easat-6111	332	4	access	access	NOUN
easat-6111	332	5	article	article	NOUN
easat-6111	332	6	is	be	AUX
easat-6111	332	7	distributed	distribute	VERB
easat-6111	332	8	under	under	ADP
easat-6111	332	9	the	the	DET
easat-6111	332	10	terms	term	NOUN
easat-6111	332	11	and	and	CCONJ
easat-6111	332	12	conditions	condition	NOUN
easat-6111	332	13	of	of	ADP
easat-6111	332	14	the	the	DET
easat-6111	332	15	creative	creative	ADJ
easat-6111	332	16	commons	common	NOUN
easat-6111	332	17	attribution	attribution	NOUN
easat-6111	332	18	(	(	PUNCT
easat-6111	332	19	cc	cc	NOUN
easat-6111	332	20	by	by	ADP
easat-6111	332	21	)	)	PUNCT
easat-6111	332	22	license	license	NOUN
easat-6111	332	23	(	(	PUNCT
easat-6111	332	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6111	332	25	)	)	PUNCT
easat-6111	332	26	.	.	PUNCT
easat-6111	333	1	references	reference	NOUN
easat-6111	333	2	[	[	X
easat-6111	333	3	1	1	X
easat-6111	333	4	]	]	PUNCT
easat-6111	333	5	e.	e.	PROPN
easat-6111	333	6	igbinenikaro	igbinenikaro	PROPN
easat-6111	333	7	and	and	CCONJ
easat-6111	333	8	a.	a.	PROPN
easat-6111	333	9	o.	o.	PROPN
easat-6111	333	10	adewusi	adewusi	PROPN
easat-6111	333	11	,	,	PUNCT
easat-6111	333	12	"	"	PUNCT
easat-6111	333	13	financial	financial	ADJ
easat-6111	333	14	law	law	NOUN
easat-6111	333	15	:	:	PUNCT
easat-6111	333	16	policy	policy	NOUN
easat-6111	333	17	frameworks	framework	NOUN
easat-6111	333	18	for	for	ADP
easat-6111	333	19	regulating	regulate	VERB
easat-6111	333	20	fintech	fintech	NOUN
easat-6111	333	21	innovations	innovation	NOUN
easat-6111	333	22	:	:	PUNCT
easat-6111	333	23	ensuring	ensure	VERB
easat-6111	333	24	consumer	consumer	NOUN
easat-6111	333	25	protection	protection	NOUN
easat-6111	333	26	while	while	SCONJ
easat-6111	333	27	fostering	foster	VERB
easat-6111	333	28	innovation	innovation	NOUN
easat-6111	333	29	,	,	PUNCT
easat-6111	333	30	"	"	PUNCT
easat-6111	333	31	finance	finance	NOUN
easat-6111	333	32	&	&	CCONJ
easat-6111	333	33	accounting	accounting	PROPN
easat-6111	333	34	research	research	PROPN
easat-6111	333	35	journal	journal	PROPN
easat-6111	333	36	,	,	PUNCT
easat-6111	333	37	vol	vol	NOUN
easat-6111	333	38	.	.	PROPN
easat-6111	333	39	6	6	NUM
easat-6111	333	40	,	,	PUNCT
easat-6111	333	41	no	no	INTJ
easat-6111	333	42	.	.	NOUN
easat-6111	333	43	4	4	NUM
easat-6111	333	44	,	,	PUNCT
easat-6111	333	45	pp	pp	ADJ
easat-6111	333	46	.	.	PUNCT
easat-6111	334	1	515	515	NUM
easat-6111	334	2	-	-	SYM
easat-6111	334	3	530	530	NUM
easat-6111	334	4	,	,	PUNCT
easat-6111	334	5	2024	2024	NUM
easat-6111	334	6	.	.	PUNCT
easat-6111	334	7	https://doi.org/10.51594/farj.v6i4.991	https://doi.org/10.51594/farj.v6i4.991	PROPN
easat-6111	335	1	[	[	X
easat-6111	335	2	2	2	NUM
easat-6111	335	3	]	]	PUNCT
easat-6111	335	4	i.	i.	NOUN
easat-6111	335	5	hodosi	hodosi	PROPN
easat-6111	335	6	,	,	PUNCT
easat-6111	335	7	l.	l.	PROPN
easat-6111	335	8	petersson	petersson	PROPN
easat-6111	335	9	,	,	PUNCT
easat-6111	335	10	and	and	CCONJ
easat-6111	335	11	l.	l.	PROPN
easat-6111	335	12	johansson	johansson	PROPN
easat-6111	335	13	,	,	PUNCT
easat-6111	335	14	"	"	PUNCT
easat-6111	335	15	risk	risk	NOUN
easat-6111	335	16	factors	factor	NOUN
easat-6111	335	17	in	in	ADP
easat-6111	335	18	cloud	cloud	ADJ
easat-6111	335	19	computing	compute	VERB
easat-6111	335	20	relationships	relationship	NOUN
easat-6111	335	21	:	:	PUNCT
easat-6111	335	22	a	a	DET
easat-6111	335	23	study	study	NOUN
easat-6111	335	24	in	in	ADP
easat-6111	335	25	public	public	ADJ
easat-6111	335	26	organizations	organization	NOUN
easat-6111	335	27	in	in	ADP
easat-6111	335	28	sweden	sweden	PROPN
easat-6111	335	29	,	,	PUNCT
easat-6111	335	30	"	"	PUNCT
easat-6111	335	31	journal	journal	NOUN
easat-6111	335	32	of	of	ADP
easat-6111	335	33	cloud	cloud	PROPN
easat-6111	335	34	computing	computing	NOUN
easat-6111	335	35	:	:	PUNCT
easat-6111	335	36	advances	advance	NOUN
easat-6111	335	37	,	,	PUNCT
easat-6111	335	38	systems	system	NOUN
easat-6111	335	39	and	and	CCONJ
easat-6111	335	40	applications	application	NOUN
easat-6111	335	41	,	,	PUNCT
easat-6111	335	42	vol	vol	NOUN
easat-6111	335	43	.	.	PROPN
easat-6111	335	44	10	10	NUM
easat-6111	335	45	,	,	PUNCT
easat-6111	335	46	no	no	INTJ
easat-6111	335	47	.	.	NOUN
easat-6111	335	48	1	1	NUM
easat-6111	335	49	,	,	PUNCT
easat-6111	335	50	pp	pp	PROPN
easat-6111	335	51	.	.	PUNCT
easat-6111	336	1	1–16	1–16	NOUN
easat-6111	336	2	,	,	PUNCT
easat-6111	336	3	2021	2021	NUM
easat-6111	336	4	.	.	PUNCT
easat-6111	337	1	https://doi.org/10.1186/s13677-021-00262-9	https://doi.org/10.1186/s13677-021-00262-9	VERB
easat-6111	338	1	[	[	X
easat-6111	338	2	3	3	NUM
easat-6111	338	3	]	]	PUNCT
easat-6111	338	4	a.	a.	NOUN
easat-6111	338	5	alharthi	alharthi	PROPN
easat-6111	338	6	,	,	PUNCT
easat-6111	338	7	m.	m.	NOUN
easat-6111	338	8	al	al	PROPN
easat-6111	338	9	-	-	PUNCT
easat-6111	338	10	emran	emran	PROPN
easat-6111	338	11	,	,	PUNCT
easat-6111	338	12	and	and	CCONJ
easat-6111	338	13	k.	k.	PROPN
easat-6111	338	14	shaalan	shaalan	PROPN
easat-6111	338	15	,	,	PUNCT
easat-6111	338	16	"	"	PUNCT
easat-6111	338	17	barriers	barrier	NOUN
easat-6111	338	18	to	to	ADP
easat-6111	338	19	big	big	ADJ
easat-6111	338	20	data	datum	NOUN
easat-6111	338	21	adoption	adoption	NOUN
easat-6111	338	22	in	in	ADP
easat-6111	338	23	organizations	organization	NOUN
easat-6111	338	24	:	:	PUNCT
easat-6111	338	25	a	a	DET
easat-6111	338	26	systematic	systematic	ADJ
easat-6111	338	27	review	review	NOUN
easat-6111	338	28	,	,	PUNCT
easat-6111	338	29	"	"	PUNCT
easat-6111	338	30	business	business	NOUN
easat-6111	338	31	horizons	horizon	NOUN
easat-6111	338	32	,	,	PUNCT
easat-6111	338	33	vol	vol	NOUN
easat-6111	338	34	.	.	PROPN
easat-6111	338	35	60	60	NUM
easat-6111	338	36	,	,	PUNCT
easat-6111	338	37	no	no	INTJ
easat-6111	338	38	.	.	NOUN
easat-6111	338	39	3	3	NUM
easat-6111	338	40	,	,	PUNCT
easat-6111	338	41	pp	pp	ADJ
easat-6111	338	42	.	.	PUNCT
easat-6111	339	1	285–292	285–292	NUM
easat-6111	339	2	,	,	PUNCT
easat-6111	339	3	2017	2017	NUM
easat-6111	339	4	.	.	PUNCT
easat-6111	340	1	https://doi.org/10.1016/j.bushor.2017.01.003	https://doi.org/10.1016/j.bushor.2017.01.003	PROPN
easat-6111	340	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6111	340	3	https://doi.org/10.51594/farj.v6i4.991	https://doi.org/10.51594/farj.v6i4.991	PROPN
easat-6111	340	4	https://doi.org/10.1186/s13677-021-00262-9	https://doi.org/10.1186/s13677-021-00262-9	PART
easat-6111	340	5	https://doi.org/10.1016/j.bushor.2017.01.003	https://doi.org/10.1016/j.bushor.2017.01.003	NOUN
easat-6111	340	6	839	839	NUM
easat-6111	340	7	edelweiss	edelweiss	PROPN
easat-6111	340	8	applied	apply	VERB
easat-6111	340	9	science	science	NOUN
easat-6111	340	10	and	and	CCONJ
easat-6111	340	11	technology	technology	NOUN
easat-6111	340	12	issn	issn	PROPN
easat-6111	340	13	:	:	PUNCT
easat-6111	340	14	2576	2576	NUM
easat-6111	340	15	-	-	SYM
easat-6111	340	16	8484	8484	NUM
easat-6111	340	17	vol	vol	NOUN
easat-6111	340	18	.	.	PROPN
easat-6111	341	1	9	9	NUM
easat-6111	341	2	,	,	PUNCT
easat-6111	341	3	no	no	INTJ
easat-6111	341	4	.	.	NOUN
easat-6111	342	1	4	4	NUM
easat-6111	342	2	:	:	SYM
easat-6111	342	3	827	827	NUM
easat-6111	342	4	-	-	SYM
easat-6111	342	5	840	840	NUM
easat-6111	342	6	,	,	PUNCT
easat-6111	342	7	2025	2025	NUM
easat-6111	342	8	doi	doi	NOUN
easat-6111	342	9	:	:	PUNCT
easat-6111	342	10	10.55214/25768484.v9i4.6111	10.55214/25768484.v9i4.6111	NUM
easat-6111	342	11	©	©	PROPN
easat-6111	342	12	2025	2025	NUM
easat-6111	342	13	by	by	ADP
easat-6111	342	14	the	the	DET
easat-6111	342	15	authors	author	NOUN
easat-6111	342	16	;	;	PUNCT
easat-6111	342	17	licensee	licensee	PROPN
easat-6111	342	18	learning	learning	NOUN
easat-6111	342	19	gate	gate	NOUN
easat-6111	343	1	[	[	X
easat-6111	343	2	4	4	NUM
easat-6111	343	3	]	]	PUNCT
easat-6111	343	4	e.	e.	PROPN
easat-6111	343	5	shim	shim	PROPN
easat-6111	343	6	,	,	PUNCT
easat-6111	343	7	a.	a.	NOUN
easat-6111	343	8	tariq	tariq	PROPN
easat-6111	343	9	,	,	PUNCT
easat-6111	343	10	w.	w.	NOUN
easat-6111	343	11	choi	choi	PROPN
easat-6111	343	12	,	,	PUNCT
easat-6111	343	13	y.	y.	PROPN
easat-6111	343	14	lee	lee	PROPN
easat-6111	343	15	,	,	PUNCT
easat-6111	343	16	and	and	CCONJ
easat-6111	343	17	g.	g.	PROPN
easat-6111	343	18	chowell	chowell	PROPN
easat-6111	343	19	,	,	PUNCT
easat-6111	343	20	"	"	PUNCT
easat-6111	343	21	transmission	transmission	NOUN
easat-6111	343	22	potential	potential	NOUN
easat-6111	343	23	and	and	CCONJ
easat-6111	343	24	severity	severity	NOUN
easat-6111	343	25	of	of	ADP
easat-6111	343	26	covid-19	covid-19	PROPN
easat-6111	343	27	in	in	ADP
easat-6111	343	28	south	south	PROPN
easat-6111	343	29	korea	korea	PROPN
easat-6111	343	30	,	,	PUNCT
easat-6111	343	31	"	"	PUNCT
easat-6111	343	32	international	international	ADJ
easat-6111	343	33	journal	journal	NOUN
easat-6111	343	34	of	of	ADP
easat-6111	343	35	infectious	infectious	ADJ
easat-6111	343	36	diseases	disease	NOUN
easat-6111	343	37	,	,	PUNCT
easat-6111	343	38	vol	vol	NOUN
easat-6111	343	39	.	.	PROPN
easat-6111	343	40	93	93	NUM
easat-6111	343	41	,	,	PUNCT
easat-6111	343	42	pp	pp	ADJ
easat-6111	343	43	.	.	PUNCT
easat-6111	344	1	339–344	339–344	NUM
easat-6111	344	2	,	,	PUNCT
easat-6111	344	3	2020	2020	NUM
easat-6111	344	4	.	.	PUNCT
easat-6111	345	1	https://doi.org/10.1016/j.ijid.2020.03.031	https://doi.org/10.1016/j.ijid.2020.03.031	NOUN
easat-6111	345	2	[	[	X
easat-6111	345	3	5	5	NUM
easat-6111	345	4	]	]	PUNCT
easat-6111	345	5	d.	d.	PROPN
easat-6111	345	6	dasgupta	dasgupta	PROPN
easat-6111	345	7	,	,	PUNCT
easat-6111	345	8	j.	j.	PROPN
easat-6111	345	9	m.	m.	PROPN
easat-6111	345	10	shrein	shrein	PROPN
easat-6111	345	11	,	,	PUNCT
easat-6111	345	12	and	and	CCONJ
easat-6111	345	13	k.	k.	PROPN
easat-6111	345	14	d.	d.	PROPN
easat-6111	345	15	gupta	gupta	PROPN
easat-6111	345	16	,	,	PUNCT
easat-6111	345	17	"	"	PUNCT
easat-6111	345	18	a	a	DET
easat-6111	345	19	survey	survey	NOUN
easat-6111	345	20	of	of	ADP
easat-6111	345	21	blockchain	blockchain	PROPN
easat-6111	345	22	from	from	ADP
easat-6111	345	23	security	security	NOUN
easat-6111	345	24	perspective	perspective	NOUN
easat-6111	345	25	,	,	PUNCT
easat-6111	345	26	"	"	PUNCT
easat-6111	345	27	journal	journal	NOUN
easat-6111	345	28	of	of	ADP
easat-6111	345	29	banking	banking	NOUN
easat-6111	345	30	and	and	CCONJ
easat-6111	345	31	financial	financial	ADJ
easat-6111	345	32	technology	technology	NOUN
easat-6111	345	33	,	,	PUNCT
easat-6111	345	34	vol	vol	NOUN
easat-6111	345	35	.	.	PROPN
easat-6111	346	1	3	3	NUM
easat-6111	346	2	,	,	PUNCT
easat-6111	346	3	pp	pp	ADJ
easat-6111	346	4	.	.	PUNCT
easat-6111	347	1	1	1	NUM
easat-6111	347	2	-	-	SYM
easat-6111	347	3	17	17	NUM
easat-6111	347	4	,	,	PUNCT
easat-6111	347	5	2019	2019	NUM
easat-6111	347	6	.	.	PUNCT
easat-6111	348	1	https://doi.org/10.1007/s42786-018-00002-6	https://doi.org/10.1007/s42786-018-00002-6	NUM
easat-6111	349	1	[	[	X
easat-6111	349	2	6	6	NUM
easat-6111	349	3	]	]	PUNCT
easat-6111	349	4	a.	a.	NOUN
easat-6111	349	5	a.	a.	NOUN
easat-6111	349	6	gill	gill	PROPN
easat-6111	349	7	,	,	PUNCT
easat-6111	349	8	h.	h.	PROPN
easat-6111	349	9	sultan	sultan	PROPN
easat-6111	349	10	,	,	PUNCT
easat-6111	349	11	and	and	CCONJ
easat-6111	349	12	s.	s.	PROPN
easat-6111	349	13	ali	ali	PROPN
easat-6111	349	14	,	,	PUNCT
easat-6111	349	15	"	"	PUNCT
easat-6111	349	16	exploring	explore	VERB
easat-6111	349	17	technology	technology	NOUN
easat-6111	349	18	adoption	adoption	NOUN
easat-6111	349	19	level	level	NOUN
easat-6111	349	20	of	of	ADP
easat-6111	349	21	accounting	accounting	NOUN
easat-6111	349	22	tools	tool	NOUN
easat-6111	349	23	by	by	ADP
easat-6111	349	24	university	university	NOUN
easat-6111	349	25	students	student	NOUN
easat-6111	349	26	in	in	ADP
easat-6111	349	27	pakistan	pakistan	PROPN
easat-6111	349	28	:	:	PUNCT
easat-6111	349	29	a	a	DET
easat-6111	349	30	qualitative	qualitative	ADJ
easat-6111	349	31	approach	approach	NOUN
easat-6111	349	32	,	,	PUNCT
easat-6111	349	33	"	"	PUNCT
easat-6111	349	34	pakistan	pakistan	PROPN
easat-6111	349	35	journal	journal	PROPN
easat-6111	349	36	of	of	ADP
easat-6111	349	37	humanities	humanity	NOUN
easat-6111	349	38	and	and	CCONJ
easat-6111	349	39	social	social	ADJ
easat-6111	349	40	sciences	science	NOUN
easat-6111	349	41	,	,	PUNCT
easat-6111	349	42	vol	vol	NOUN
easat-6111	349	43	.	.	PROPN
easat-6111	349	44	12	12	NUM
easat-6111	349	45	,	,	PUNCT
easat-6111	349	46	no	no	INTJ
easat-6111	349	47	.	.	NOUN
easat-6111	349	48	3	3	NUM
easat-6111	349	49	,	,	PUNCT
easat-6111	349	50	pp	pp	ADJ
easat-6111	349	51	.	.	PUNCT
easat-6111	350	1	2749	2749	NUM
easat-6111	350	2	-	-	SYM
easat-6111	350	3	2762	2762	NUM
easat-6111	350	4	,	,	PUNCT
easat-6111	350	5	2024	2024	NUM
easat-6111	350	6	.	.	PUNCT
easat-6111	350	7	https://doi.org/10.52131/pjhss.2024.v12i3.2460	https://doi.org/10.52131/pjhss.2024.v12i3.2460	X
easat-6111	351	1	[	[	X
easat-6111	351	2	7	7	X
easat-6111	351	3	]	]	X
easat-6111	351	4	e.	e.	PROPN
easat-6111	351	5	o.	o.	PROPN
easat-6111	351	6	alonge	alonge	PROPN
easat-6111	351	7	,	,	PUNCT
easat-6111	351	8	o.	o.	PROPN
easat-6111	351	9	f.	f.	PROPN
easat-6111	351	10	dudu	dudu	PROPN
easat-6111	351	11	,	,	PUNCT
easat-6111	351	12	and	and	CCONJ
easat-6111	351	13	o.	o.	PROPN
easat-6111	351	14	b.	b.	PROPN
easat-6111	351	15	alao	alao	PROPN
easat-6111	351	16	,	,	PUNCT
easat-6111	351	17	"	"	PUNCT
easat-6111	351	18	the	the	DET
easat-6111	351	19	impact	impact	NOUN
easat-6111	351	20	of	of	ADP
easat-6111	351	21	digital	digital	ADJ
easat-6111	351	22	transformation	transformation	NOUN
easat-6111	351	23	on	on	ADP
easat-6111	351	24	financial	financial	ADJ
easat-6111	351	25	reporting	reporting	NOUN
easat-6111	351	26	and	and	CCONJ
easat-6111	351	27	accountability	accountability	NOUN
easat-6111	351	28	in	in	ADP
easat-6111	351	29	emerging	emerge	VERB
easat-6111	351	30	markets	market	NOUN
easat-6111	351	31	,	,	PUNCT
easat-6111	351	32	"	"	PUNCT
easat-6111	351	33	international	international	ADJ
easat-6111	351	34	journal	journal	NOUN
easat-6111	351	35	of	of	ADP
easat-6111	351	36	science	science	NOUN
easat-6111	351	37	and	and	CCONJ
easat-6111	351	38	technology	technology	NOUN
easat-6111	351	39	research	research	NOUN
easat-6111	351	40	archive	archive	NOUN
easat-6111	351	41	,	,	PUNCT
easat-6111	351	42	vol	vol	NOUN
easat-6111	351	43	.	.	PROPN
easat-6111	351	44	7	7	NUM
easat-6111	351	45	,	,	PUNCT
easat-6111	351	46	no	no	INTJ
easat-6111	351	47	.	.	NOUN
easat-6111	351	48	2	2	NUM
easat-6111	351	49	,	,	PUNCT
easat-6111	351	50	pp	pp	ADJ
easat-6111	351	51	.	.	PUNCT
easat-6111	351	52	025	025	NUM
easat-6111	351	53	-	-	PUNCT
easat-6111	351	54	049	049	NUM
easat-6111	351	55	,	,	PUNCT
easat-6111	351	56	2024	2024	NUM
easat-6111	351	57	.	.	PUNCT
easat-6111	352	1	[	[	X
easat-6111	352	2	8	8	NUM
easat-6111	352	3	]	]	X
easat-6111	352	4	o.	o.	PROPN
easat-6111	352	5	i.	i.	PROPN
easat-6111	352	6	tawfik	tawfik	PROPN
easat-6111	352	7	and	and	CCONJ
easat-6111	352	8	h.	h.	PROPN
easat-6111	352	9	e.	e.	PROPN
easat-6111	352	10	elmaasrawy	elmaasrawy	PROPN
easat-6111	352	11	,	,	PUNCT
easat-6111	352	12	"	"	PUNCT
easat-6111	352	13	assessing	assess	VERB
easat-6111	352	14	the	the	DET
easat-6111	352	15	factors	factor	NOUN
easat-6111	352	16	that	that	PRON
easat-6111	352	17	affected	affect	VERB
easat-6111	352	18	the	the	DET
easat-6111	352	19	development	development	NOUN
easat-6111	352	20	of	of	ADP
easat-6111	352	21	cloud	cloud	NOUN
easat-6111	352	22	-	-	PUNCT
easat-6111	352	23	based	base	VERB
easat-6111	352	24	accounting	accounting	NOUN
easat-6111	352	25	education	education	NOUN
easat-6111	352	26	and	and	CCONJ
easat-6111	352	27	students	student	NOUN
easat-6111	352	28	'	'	PART
easat-6111	352	29	academic	academic	ADJ
easat-6111	352	30	performance	performance	NOUN
easat-6111	352	31	in	in	ADP
easat-6111	352	32	oman	oman	NOUN
easat-6111	352	33	,	,	PUNCT
easat-6111	352	34	"	"	PUNCT
easat-6111	352	35	arab	arab	PROPN
easat-6111	352	36	gulf	gulf	PROPN
easat-6111	352	37	journal	journal	PROPN
easat-6111	352	38	of	of	ADP
easat-6111	352	39	scientific	scientific	ADJ
easat-6111	352	40	research	research	NOUN
easat-6111	352	41	,	,	PUNCT
easat-6111	352	42	vol	vol	NOUN
easat-6111	352	43	.	.	PROPN
easat-6111	352	44	41	41	NUM
easat-6111	352	45	,	,	PUNCT
easat-6111	352	46	no	no	INTJ
easat-6111	352	47	.	.	NOUN
easat-6111	352	48	2	2	NUM
easat-6111	352	49	,	,	PUNCT
easat-6111	352	50	pp	pp	ADJ
easat-6111	352	51	.	.	PUNCT
easat-6111	353	1	141	141	NUM
easat-6111	353	2	-	-	SYM
easat-6111	353	3	157	157	NUM
easat-6111	353	4	,	,	PUNCT
easat-6111	353	5	2023	2023	NUM
easat-6111	353	6	.	.	PUNCT
easat-6111	354	1	https://doi.org/10.1108/agjsr-07-2022-0102	https://doi.org/10.1108/agjsr-07-2022-0102	PRON
easat-6111	355	1	[	[	X
easat-6111	355	2	9	9	NUM
easat-6111	355	3	]	]	PUNCT
easat-6111	355	4	t.	t.	NOUN
easat-6111	355	5	clohessy	clohessy	PROPN
easat-6111	355	6	and	and	CCONJ
easat-6111	355	7	t.	t.	PROPN
easat-6111	355	8	acton	acton	PROPN
easat-6111	355	9	,	,	PUNCT
easat-6111	355	10	"	"	PUNCT
easat-6111	355	11	investigating	investigate	VERB
easat-6111	355	12	the	the	DET
easat-6111	355	13	influence	influence	NOUN
easat-6111	355	14	of	of	ADP
easat-6111	355	15	organizational	organizational	ADJ
easat-6111	355	16	factors	factor	NOUN
easat-6111	355	17	on	on	ADP
easat-6111	355	18	blockchain	blockchain	PROPN
easat-6111	355	19	adoption	adoption	NOUN
easat-6111	355	20	:	:	PUNCT
easat-6111	355	21	an	an	DET
easat-6111	355	22	innovation	innovation	NOUN
easat-6111	355	23	theory	theory	NOUN
easat-6111	355	24	perspective	perspective	NOUN
easat-6111	355	25	,	,	PUNCT
easat-6111	355	26	"	"	PUNCT
easat-6111	355	27	industrial	industrial	ADJ
easat-6111	355	28	management	management	NOUN
easat-6111	355	29	&	&	CCONJ
easat-6111	355	30	data	datum	NOUN
easat-6111	355	31	systems	system	NOUN
easat-6111	355	32	,	,	PUNCT
easat-6111	355	33	vol	vol	NOUN
easat-6111	355	34	.	.	PROPN
easat-6111	356	1	119	119	NUM
easat-6111	356	2	,	,	PUNCT
easat-6111	356	3	no	no	INTJ
easat-6111	356	4	.	.	NOUN
easat-6111	356	5	7	7	NUM
easat-6111	356	6	,	,	PUNCT
easat-6111	356	7	pp	pp	ADJ
easat-6111	356	8	.	.	PUNCT
easat-6111	357	1	1457–1491	1457–1491	NUM
easat-6111	357	2	,	,	PUNCT
easat-6111	357	3	2019	2019	NUM
easat-6111	357	4	.	.	PUNCT
easat-6111	358	1	https://doi.org/10.1108/imds-08-2018-0365	https://doi.org/10.1108/imds-08-2018-0365	NOUN
easat-6111	359	1	[	[	X
easat-6111	359	2	10	10	NUM
easat-6111	359	3	]	]	X
easat-6111	359	4	s.	s.	PROPN
easat-6111	359	5	singh	singh	PROPN
easat-6111	359	6	,	,	PUNCT
easat-6111	359	7	a.	a.	PROPN
easat-6111	359	8	bhardwaj	bhardwaj	PROPN
easat-6111	359	9	,	,	PUNCT
easat-6111	359	10	i.	i.	PROPN
easat-6111	359	11	budhiraja	budhiraja	PROPN
easat-6111	359	12	,	,	PUNCT
easat-6111	359	13	u.	u.	PROPN
easat-6111	359	14	gupta	gupta	PROPN
easat-6111	359	15	,	,	PUNCT
easat-6111	359	16	and	and	CCONJ
easat-6111	359	17	i.	i.	PROPN
easat-6111	359	18	gupta	gupta	PROPN
easat-6111	359	19	,	,	PUNCT
easat-6111	359	20	cloud‐based	cloud‐base	VERB
easat-6111	359	21	architecture	architecture	NOUN
easat-6111	359	22	for	for	ADP
easat-6111	359	23	effective	effective	ADJ
easat-6111	359	24	surveillance	surveillance	NOUN
easat-6111	359	25	and	and	CCONJ
easat-6111	359	26	diagnosis	diagnosis	NOUN
easat-6111	359	27	of	of	ADP
easat-6111	359	28	covid‐19	covid‐19	PROPN
easat-6111	359	29	.	.	PUNCT
easat-6111	360	1	in	in	ADP
easat-6111	360	2	m.	m.	PROPN
easat-6111	360	3	kumar	kumar	PROPN
easat-6111	360	4	,	,	PUNCT
easat-6111	360	5	r.	r.	PROPN
easat-6111	360	6	ranjan	ranjan	PROPN
easat-6111	360	7	,	,	PUNCT
easat-6111	360	8	&	&	CCONJ
easat-6111	360	9	r.	r.	PROPN
easat-6111	360	10	buyya	buyya	PROPN
easat-6111	360	11	(	(	PUNCT
easat-6111	360	12	eds	ed	NOUN
easat-6111	360	13	.	.	PUNCT
easat-6111	360	14	)	)	PUNCT
easat-6111	360	15	,	,	PUNCT
easat-6111	360	16	convergence	convergence	NOUN
easat-6111	360	17	of	of	ADP
easat-6111	360	18	cloud	cloud	NOUN
easat-6111	360	19	with	with	ADP
easat-6111	360	20	ai	ai	VERB
easat-6111	360	21	for	for	ADP
easat-6111	360	22	big	big	ADJ
easat-6111	360	23	data	datum	NOUN
easat-6111	360	24	analytics	analytic	NOUN
easat-6111	360	25	:	:	PUNCT
easat-6111	360	26	foundations	foundation	NOUN
easat-6111	360	27	and	and	CCONJ
easat-6111	360	28	innovation	innovation	NOUN
easat-6111	360	29	.	.	PUNCT
easat-6111	361	1	hoboken	hoboken	PROPN
easat-6111	361	2	,	,	PUNCT
easat-6111	361	3	nj	nj	PROPN
easat-6111	361	4	:	:	PUNCT
easat-6111	361	5	wiley	wiley	PROPN
easat-6111	361	6	,	,	PUNCT
easat-6111	361	7	2023	2023	NUM
easat-6111	361	8	.	.	PUNCT
easat-6111	362	1	[	[	X
easat-6111	362	2	11	11	NUM
easat-6111	362	3	]	]	PUNCT
easat-6111	362	4	j.	j.	PROPN
easat-6111	362	5	c.	c.	PROPN
easat-6111	362	6	ogborigbo	ogborigbo	PROPN
easat-6111	362	7	,	,	PUNCT
easat-6111	362	8	o.	o.	PROPN
easat-6111	362	9	s.	s.	PROPN
easat-6111	362	10	sobowale	sobowale	PROPN
easat-6111	362	11	,	,	PUNCT
easat-6111	362	12	e.	e.	PROPN
easat-6111	362	13	i.	i.	PROPN
easat-6111	362	14	amienwalen	amienwalen	PROPN
easat-6111	362	15	,	,	PUNCT
easat-6111	362	16	y.	y.	PROPN
easat-6111	362	17	owoade	owoade	PROPN
easat-6111	362	18	,	,	PUNCT
easat-6111	362	19	a.	a.	PROPN
easat-6111	362	20	t.	t.	PROPN
easat-6111	362	21	samson	samson	PROPN
easat-6111	362	22	,	,	PUNCT
easat-6111	362	23	and	and	CCONJ
easat-6111	362	24	j.	j.	PROPN
easat-6111	362	25	egerson	egerson	PROPN
easat-6111	362	26	,	,	PUNCT
easat-6111	362	27	"	"	PUNCT
easat-6111	362	28	strategic	strategic	ADJ
easat-6111	362	29	integration	integration	NOUN
easat-6111	362	30	of	of	ADP
easat-6111	362	31	cyber	cyber	ADJ
easat-6111	362	32	security	security	NOUN
easat-6111	362	33	in	in	ADP
easat-6111	362	34	business	business	NOUN
easat-6111	362	35	intelligence	intelligence	NOUN
easat-6111	362	36	systems	system	NOUN
easat-6111	362	37	for	for	ADP
easat-6111	362	38	data	data	NOUN
easat-6111	362	39	protection	protection	NOUN
easat-6111	362	40	and	and	CCONJ
easat-6111	362	41	competitive	competitive	ADJ
easat-6111	362	42	advantage	advantage	NOUN
easat-6111	362	43	,	,	PUNCT
easat-6111	362	44	"	"	PUNCT
easat-6111	362	45	world	world	NOUN
easat-6111	362	46	journal	journal	NOUN
easat-6111	362	47	of	of	ADP
easat-6111	362	48	advanced	advanced	ADJ
easat-6111	362	49	research	research	NOUN
easat-6111	362	50	and	and	CCONJ
easat-6111	362	51	reviews	review	NOUN
easat-6111	362	52	,	,	PUNCT
easat-6111	362	53	vol	vol	NOUN
easat-6111	362	54	.	.	PROPN
easat-6111	362	55	23	23	NUM
easat-6111	362	56	,	,	PUNCT
easat-6111	362	57	no	no	INTJ
easat-6111	362	58	.	.	NOUN
easat-6111	362	59	1	1	NUM
easat-6111	362	60	,	,	PUNCT
easat-6111	362	61	pp	pp	ADJ
easat-6111	362	62	.	.	PUNCT
easat-6111	363	1	081	081	NUM
easat-6111	363	2	-	-	PUNCT
easat-6111	363	3	096	096	NUM
easat-6111	363	4	,	,	PUNCT
easat-6111	363	5	2024	2024	NUM
easat-6111	363	6	.	.	PUNCT
easat-6111	364	1	https://doi.org/10.30574/wjarr.2024.23.1.1900	https://doi.org/10.30574/wjarr.2024.23.1.1900	PROPN
easat-6111	365	1	[	[	X
easat-6111	365	2	12	12	NUM
easat-6111	365	3	]	]	PUNCT
easat-6111	365	4	p.	p.	NOUN
easat-6111	365	5	sharma	sharma	PROPN
easat-6111	365	6	and	and	CCONJ
easat-6111	365	7	s.	s.	PROPN
easat-6111	365	8	barua	barua	PROPN
easat-6111	365	9	,	,	PUNCT
easat-6111	365	10	"	"	PUNCT
easat-6111	365	11	from	from	ADP
easat-6111	365	12	data	datum	NOUN
easat-6111	365	13	breach	breach	NOUN
easat-6111	365	14	to	to	ADP
easat-6111	365	15	data	datum	NOUN
easat-6111	365	16	shield	shield	NOUN
easat-6111	365	17	:	:	PUNCT
easat-6111	365	18	the	the	DET
easat-6111	365	19	crucial	crucial	ADJ
easat-6111	365	20	role	role	NOUN
easat-6111	365	21	of	of	ADP
easat-6111	365	22	big	big	ADJ
easat-6111	365	23	data	datum	NOUN
easat-6111	365	24	analytics	analytic	NOUN
easat-6111	365	25	in	in	ADP
easat-6111	365	26	modern	modern	ADJ
easat-6111	365	27	cybersecurity	cybersecurity	NOUN
easat-6111	365	28	strategies	strategy	NOUN
easat-6111	365	29	,	,	PUNCT
easat-6111	365	30	"	"	PUNCT
easat-6111	365	31	international	international	ADJ
easat-6111	365	32	journal	journal	NOUN
easat-6111	365	33	of	of	ADP
easat-6111	365	34	information	information	NOUN
easat-6111	365	35	and	and	CCONJ
easat-6111	365	36	cybersecurity	cybersecurity	NOUN
easat-6111	365	37	,	,	PUNCT
easat-6111	365	38	vol	vol	NOUN
easat-6111	365	39	.	.	PROPN
easat-6111	366	1	7	7	NUM
easat-6111	366	2	,	,	PUNCT
easat-6111	366	3	no	no	INTJ
easat-6111	366	4	.	.	NOUN
easat-6111	366	5	9	9	NUM
easat-6111	366	6	,	,	PUNCT
easat-6111	366	7	pp	pp	ADJ
easat-6111	366	8	.	.	PUNCT
easat-6111	367	1	31	31	NUM
easat-6111	367	2	-	-	SYM
easat-6111	367	3	59	59	NUM
easat-6111	367	4	,	,	PUNCT
easat-6111	367	5	2023	2023	NUM
easat-6111	367	6	.	.	PUNCT
easat-6111	368	1	[	[	X
easat-6111	368	2	13	13	NUM
easat-6111	368	3	]	]	X
easat-6111	368	4	h.	h.	PROPN
easat-6111	368	5	habibzadeh	habibzadeh	PROPN
easat-6111	368	6	,	,	PUNCT
easat-6111	368	7	b.	b.	PROPN
easat-6111	368	8	h.	h.	PROPN
easat-6111	368	9	nussbaum	nussbaum	PROPN
easat-6111	368	10	,	,	PUNCT
easat-6111	368	11	f.	f.	PROPN
easat-6111	368	12	anjomshoa	anjomshoa	PROPN
easat-6111	368	13	,	,	PUNCT
easat-6111	368	14	b.	b.	PROPN
easat-6111	368	15	kantarci	kantarci	PROPN
easat-6111	368	16	,	,	PUNCT
easat-6111	368	17	and	and	CCONJ
easat-6111	368	18	t.	t.	NOUN
easat-6111	368	19	soyata	soyata	PROPN
easat-6111	368	20	,	,	PUNCT
easat-6111	368	21	"	"	PUNCT
easat-6111	368	22	a	a	DET
easat-6111	368	23	survey	survey	NOUN
easat-6111	368	24	on	on	ADP
easat-6111	368	25	cybersecurity	cybersecurity	NOUN
easat-6111	368	26	,	,	PUNCT
easat-6111	368	27	data	data	NOUN
easat-6111	368	28	privacy	privacy	NOUN
easat-6111	368	29	,	,	PUNCT
easat-6111	368	30	and	and	CCONJ
easat-6111	368	31	policy	policy	NOUN
easat-6111	368	32	issues	issue	NOUN
easat-6111	368	33	in	in	ADP
easat-6111	368	34	cyber	cyber	ADJ
easat-6111	368	35	-	-	PUNCT
easat-6111	368	36	physical	physical	ADJ
easat-6111	368	37	system	system	NOUN
easat-6111	368	38	deployments	deployment	NOUN
easat-6111	368	39	in	in	ADP
easat-6111	368	40	smart	smart	ADJ
easat-6111	368	41	cities	city	NOUN
easat-6111	368	42	,	,	PUNCT
easat-6111	368	43	"	"	PUNCT
easat-6111	368	44	sustainable	sustainable	ADJ
easat-6111	368	45	cities	city	NOUN
easat-6111	368	46	and	and	CCONJ
easat-6111	368	47	society	society	NOUN
easat-6111	368	48	,	,	PUNCT
easat-6111	368	49	vol	vol	NOUN
easat-6111	368	50	.	.	PROPN
easat-6111	368	51	50	50	NUM
easat-6111	368	52	,	,	PUNCT
easat-6111	368	53	p.	p.	NOUN
easat-6111	368	54	101660	101660	NUM
easat-6111	368	55	,	,	PUNCT
easat-6111	368	56	2019	2019	NUM
easat-6111	368	57	.	.	PUNCT
easat-6111	368	58	https://doi.org/10.1016/j.scs.2019.101660	https://doi.org/10.1016/j.scs.2019.101660	PUNCT
easat-6111	369	1	[	[	X
easat-6111	369	2	14	14	NUM
easat-6111	369	3	]	]	PUNCT
easat-6111	369	4	a.	a.	NOUN
easat-6111	369	5	hamzah	hamzah	PROPN
easat-6111	369	6	,	,	PUNCT
easat-6111	369	7	d.	d.	PROPN
easat-6111	369	8	suhendar	suhendar	PROPN
easat-6111	369	9	,	,	PUNCT
easat-6111	369	10	and	and	CCONJ
easat-6111	369	11	a.	a.	PROPN
easat-6111	369	12	z.	z.	PROPN
easat-6111	369	13	arifin	arifin	PROPN
easat-6111	369	14	,	,	PUNCT
easat-6111	369	15	"	"	PUNCT
easat-6111	369	16	factors	factor	NOUN
easat-6111	369	17	affecting	affect	VERB
easat-6111	369	18	cloud	cloud	ADJ
easat-6111	369	19	accounting	accounting	NOUN
easat-6111	369	20	adoption	adoption	NOUN
easat-6111	369	21	in	in	ADP
easat-6111	369	22	smes	sme	NOUN
easat-6111	369	23	,	,	PUNCT
easat-6111	369	24	"	"	PUNCT
easat-6111	369	25	jurnal	jurnal	ADJ
easat-6111	369	26	akuntansi	akuntansi	PROPN
easat-6111	369	27	,	,	PUNCT
easat-6111	369	28	vol	vol	NOUN
easat-6111	369	29	.	.	PROPN
easat-6111	369	30	27	27	NUM
easat-6111	369	31	,	,	PUNCT
easat-6111	369	32	no	no	INTJ
easat-6111	369	33	.	.	NOUN
easat-6111	369	34	3	3	NUM
easat-6111	369	35	,	,	PUNCT
easat-6111	369	36	pp	pp	ADJ
easat-6111	369	37	.	.	PUNCT
easat-6111	370	1	442	442	NUM
easat-6111	370	2	-	-	SYM
easat-6111	370	3	464	464	NUM
easat-6111	370	4	,	,	PUNCT
easat-6111	370	5	2023	2023	NUM
easat-6111	370	6	.	.	PUNCT
easat-6111	371	1	https://doi.org/10.24912/ja.v27i3.1520	https://doi.org/10.24912/ja.v27i3.1520	PUNCT
easat-6111	372	1	[	[	X
easat-6111	372	2	15	15	NUM
easat-6111	372	3	]	]	X
easat-6111	372	4	w.	w.	PROPN
easat-6111	372	5	briglauer	briglauer	PROPN
easat-6111	372	6	,	,	PUNCT
easat-6111	372	7	j.	j.	PROPN
easat-6111	372	8	krämer	krämer	PROPN
easat-6111	372	9	,	,	PUNCT
easat-6111	372	10	and	and	CCONJ
easat-6111	372	11	n.	n.	PROPN
easat-6111	372	12	palan	palan	PROPN
easat-6111	372	13	,	,	PUNCT
easat-6111	372	14	"	"	PUNCT
easat-6111	372	15	socioeconomic	socioeconomic	ADJ
easat-6111	372	16	benefits	benefit	NOUN
easat-6111	372	17	of	of	ADP
easat-6111	372	18	high	high	ADJ
easat-6111	372	19	-	-	PUNCT
easat-6111	372	20	speed	speed	NOUN
easat-6111	372	21	broadband	broadband	NOUN
easat-6111	372	22	availability	availability	NOUN
easat-6111	372	23	and	and	CCONJ
easat-6111	372	24	service	service	NOUN
easat-6111	372	25	adoption	adoption	NOUN
easat-6111	372	26	:	:	PUNCT
easat-6111	372	27	a	a	DET
easat-6111	372	28	survey	survey	NOUN
easat-6111	372	29	,	,	PUNCT
easat-6111	372	30	"	"	PUNCT
easat-6111	372	31	telecommunications	telecommunications	NOUN
easat-6111	372	32	policy	policy	NOUN
easat-6111	372	33	,	,	PUNCT
easat-6111	372	34	vol	vol	NOUN
easat-6111	372	35	.	.	PROPN
easat-6111	372	36	48	48	NUM
easat-6111	372	37	,	,	PUNCT
easat-6111	372	38	no	no	INTJ
easat-6111	372	39	.	.	NOUN
easat-6111	372	40	7	7	NUM
easat-6111	372	41	,	,	PUNCT
easat-6111	372	42	p.	p.	NOUN
easat-6111	372	43	102808	102808	NUM
easat-6111	372	44	,	,	PUNCT
easat-6111	372	45	2024	2024	NUM
easat-6111	372	46	.	.	PUNCT
easat-6111	373	1	[	[	X
easat-6111	373	2	16	16	NUM
easat-6111	373	3	]	]	X
easat-6111	373	4	l.	l.	PROPN
easat-6111	373	5	m.	m.	PROPN
easat-6111	373	6	gutta	gutta	PROPN
easat-6111	373	7	,	,	PUNCT
easat-6111	373	8	"	"	PUNCT
easat-6111	373	9	a	a	DET
easat-6111	373	10	systematic	systematic	ADJ
easat-6111	373	11	review	review	NOUN
easat-6111	373	12	of	of	ADP
easat-6111	373	13	cloud	cloud	ADJ
easat-6111	373	14	architectural	architectural	ADJ
easat-6111	373	15	approaches	approach	NOUN
easat-6111	373	16	for	for	ADP
easat-6111	373	17	optimizing	optimize	VERB
easat-6111	373	18	total	total	ADJ
easat-6111	373	19	cost	cost	NOUN
easat-6111	373	20	of	of	ADP
easat-6111	373	21	ownership	ownership	NOUN
easat-6111	373	22	and	and	CCONJ
easat-6111	373	23	resource	resource	NOUN
easat-6111	373	24	utilization	utilization	NOUN
easat-6111	373	25	while	while	SCONJ
easat-6111	373	26	enabling	enable	VERB
easat-6111	373	27	high	high	ADJ
easat-6111	373	28	service	service	NOUN
easat-6111	373	29	availability	availability	NOUN
easat-6111	373	30	and	and	CCONJ
easat-6111	373	31	rapid	rapid	ADJ
easat-6111	373	32	elasticity	elasticity	NOUN
easat-6111	373	33	,	,	PUNCT
easat-6111	373	34	"	"	PUNCT
easat-6111	373	35	international	international	ADJ
easat-6111	373	36	journal	journal	NOUN
easat-6111	373	37	of	of	ADP
easat-6111	373	38	statistical	statistical	ADJ
easat-6111	373	39	computation	computation	NOUN
easat-6111	373	40	and	and	CCONJ
easat-6111	373	41	simulation	simulation	NOUN
easat-6111	373	42	,	,	PUNCT
easat-6111	373	43	vol	vol	NOUN
easat-6111	373	44	.	.	PROPN
easat-6111	373	45	16	16	NUM
easat-6111	373	46	,	,	PUNCT
easat-6111	373	47	no	no	INTJ
easat-6111	373	48	.	.	NOUN
easat-6111	373	49	1	1	NUM
easat-6111	373	50	,	,	PUNCT
easat-6111	373	51	pp	pp	ADJ
easat-6111	373	52	.	.	PUNCT
easat-6111	374	1	1	1	NUM
easat-6111	374	2	-	-	SYM
easat-6111	374	3	20	20	NUM
easat-6111	374	4	,	,	PUNCT
easat-6111	374	5	2024	2024	NUM
easat-6111	374	6	.	.	PUNCT
easat-6111	375	1	https://doi.org/10.1007/s42786-024-00038-0	https://doi.org/10.1007/s42786-024-00038-0	NUM
easat-6111	376	1	[	[	X
easat-6111	376	2	17	17	NUM
easat-6111	376	3	]	]	X
easat-6111	376	4	g.	g.	PROPN
easat-6111	376	5	colangelo	colangelo	PROPN
easat-6111	376	6	,	,	PUNCT
easat-6111	376	7	"	"	PUNCT
easat-6111	376	8	fair	fair	ADJ
easat-6111	376	9	share	share	NOUN
easat-6111	376	10	of	of	ADP
easat-6111	376	11	network	network	NOUN
easat-6111	376	12	costs	cost	NOUN
easat-6111	376	13	and	and	CCONJ
easat-6111	376	14	regulatory	regulatory	ADJ
easat-6111	376	15	myopia	myopia	NOUN
easat-6111	376	16	:	:	PUNCT
easat-6111	376	17	learning	learn	VERB
easat-6111	376	18	from	from	ADP
easat-6111	376	19	net	net	ADJ
easat-6111	376	20	neutrality	neutrality	NOUN
easat-6111	376	21	mistakes	mistake	NOUN
easat-6111	376	22	,	,	PUNCT
easat-6111	376	23	"	"	PUNCT
easat-6111	376	24	law	law	NOUN
easat-6111	376	25	,	,	PUNCT
easat-6111	376	26	innovation	innovation	NOUN
easat-6111	376	27	and	and	CCONJ
easat-6111	376	28	technology	technology	NOUN
easat-6111	376	29	,	,	PUNCT
easat-6111	376	30	vol	vol	NOUN
easat-6111	376	31	.	.	PROPN
easat-6111	376	32	16	16	NUM
easat-6111	376	33	,	,	PUNCT
easat-6111	376	34	no	no	INTJ
easat-6111	376	35	.	.	NOUN
easat-6111	376	36	1	1	NUM
easat-6111	376	37	,	,	PUNCT
easat-6111	376	38	pp	pp	ADJ
easat-6111	376	39	.	.	PUNCT
easat-6111	377	1	218	218	NUM
easat-6111	377	2	-	-	SYM
easat-6111	377	3	242	242	NUM
easat-6111	377	4	,	,	PUNCT
easat-6111	377	5	2024	2024	NUM
easat-6111	377	6	.	.	PUNCT
easat-6111	378	1	https://doi.org/10.1080/17579961.2024.2313803	https://doi.org/10.1080/17579961.2024.2313803	NOUN
easat-6111	379	1	[	[	X
easat-6111	379	2	18	18	NUM
easat-6111	379	3	]	]	X
easat-6111	379	4	l.	l.	PROPN
easat-6111	379	5	g.	g.	PROPN
easat-6111	379	6	tornatzky	tornatzky	PROPN
easat-6111	379	7	and	and	CCONJ
easat-6111	379	8	m.	m.	NOUN
easat-6111	379	9	fleischer	fleischer	PROPN
easat-6111	379	10	,	,	PUNCT
easat-6111	379	11	the	the	DET
easat-6111	379	12	processes	process	NOUN
easat-6111	379	13	of	of	ADP
easat-6111	379	14	technological	technological	ADJ
easat-6111	379	15	innovation	innovation	NOUN
easat-6111	379	16	.	.	PUNCT
easat-6111	380	1	lexington	lexington	PROPN
easat-6111	380	2	,	,	PUNCT
easat-6111	380	3	ma	ma	PROPN
easat-6111	380	4	:	:	PUNCT
easat-6111	380	5	lexington	lexington	PROPN
easat-6111	380	6	books	book	NOUN
easat-6111	380	7	,	,	PUNCT
easat-6111	380	8	1990	1990	NUM
easat-6111	380	9	.	.	PUNCT
easat-6111	381	1	[	[	X
easat-6111	381	2	19	19	NUM
easat-6111	381	3	]	]	PUNCT
easat-6111	381	4	x.	x.	NOUN
easat-6111	381	5	wang	wang	PROPN
easat-6111	381	6	,	,	PUNCT
easat-6111	381	7	l.	l.	PROPN
easat-6111	381	8	zhu	zhu	PROPN
easat-6111	381	9	,	,	PUNCT
easat-6111	381	10	y.	y.	PROPN
easat-6111	381	11	tang	tang	PROPN
easat-6111	381	12	,	,	PUNCT
easat-6111	381	13	h.	h.	PROPN
easat-6111	381	14	deng	deng	PROPN
easat-6111	381	15	,	,	PUNCT
easat-6111	381	16	and	and	CCONJ
easat-6111	381	17	h.	h.	PROPN
easat-6111	381	18	wang	wang	PROPN
easat-6111	381	19	,	,	PUNCT
easat-6111	381	20	"	"	PUNCT
easat-6111	381	21	multiple	multiple	ADJ
easat-6111	381	22	paths	path	NOUN
easat-6111	381	23	to	to	ADP
easat-6111	381	24	green	green	ADJ
easat-6111	381	25	building	building	NOUN
easat-6111	381	26	popularization	popularization	NOUN
easat-6111	381	27	under	under	ADP
easat-6111	381	28	the	the	DET
easat-6111	381	29	toe	toe	NOUN
easat-6111	381	30	framework	framework	NOUN
easat-6111	381	31	—	—	PUNCT
easat-6111	381	32	a	a	DET
easat-6111	381	33	qualitative	qualitative	ADJ
easat-6111	381	34	comparative	comparative	ADJ
easat-6111	381	35	analysis	analysis	NOUN
easat-6111	381	36	of	of	ADP
easat-6111	381	37	fuzzy	fuzzy	ADJ
easat-6111	381	38	sets	set	NOUN
easat-6111	381	39	based	base	VERB
easat-6111	381	40	on	on	ADP
easat-6111	381	41	26	26	NUM
easat-6111	381	42	chinese	chinese	ADJ
easat-6111	381	43	cities	city	NOUN
easat-6111	381	44	,	,	PUNCT
easat-6111	381	45	"	"	PUNCT
easat-6111	381	46	sustainability	sustainability	NOUN
easat-6111	381	47	,	,	PUNCT
easat-6111	381	48	vol	vol	NOUN
easat-6111	381	49	.	.	PROPN
easat-6111	381	50	16	16	NUM
easat-6111	381	51	,	,	PUNCT
easat-6111	381	52	no	no	INTJ
easat-6111	381	53	.	.	NOUN
easat-6111	381	54	21	21	NUM
easat-6111	381	55	,	,	PUNCT
easat-6111	381	56	p.	p.	NOUN
easat-6111	381	57	9360	9360	NUM
easat-6111	381	58	,	,	PUNCT
easat-6111	381	59	2024	2024	NUM
easat-6111	381	60	.	.	PUNCT
easat-6111	381	61	https://doi.org/10.3390/su16219360	https://doi.org/10.3390/su16219360	PRON
easat-6111	382	1	[	[	X
easat-6111	382	2	20	20	NUM
easat-6111	382	3	]	]	X
easat-6111	382	4	h.	h.	PROPN
easat-6111	382	5	luan	luan	PROPN
easat-6111	382	6	,	,	PUNCT
easat-6111	382	7	l.	l.	PROPN
easat-6111	382	8	li	li	PROPN
easat-6111	382	9	,	,	PUNCT
easat-6111	382	10	p.	p.	PROPN
easat-6111	382	11	jiang	jiang	PROPN
easat-6111	382	12	,	,	PUNCT
easat-6111	382	13	and	and	CCONJ
easat-6111	382	14	j.	j.	PROPN
easat-6111	382	15	zhou	zhou	PROPN
easat-6111	382	16	,	,	PUNCT
easat-6111	382	17	"	"	PUNCT
easat-6111	382	18	critical	critical	ADJ
easat-6111	382	19	factors	factor	NOUN
easat-6111	382	20	affecting	affect	VERB
easat-6111	382	21	the	the	DET
easat-6111	382	22	promotion	promotion	NOUN
easat-6111	382	23	of	of	ADP
easat-6111	382	24	emerging	emerge	VERB
easat-6111	382	25	information	information	NOUN
easat-6111	382	26	technology	technology	NOUN
easat-6111	382	27	in	in	ADP
easat-6111	382	28	prefabricated	prefabricate	VERB
easat-6111	382	29	building	building	NOUN
easat-6111	382	30	projects	project	NOUN
easat-6111	382	31	:	:	PUNCT
easat-6111	382	32	a	a	DET
easat-6111	382	33	hybrid	hybrid	ADJ
easat-6111	382	34	evaluation	evaluation	NOUN
easat-6111	382	35	model	model	NOUN
easat-6111	382	36	,	,	PUNCT
easat-6111	382	37	"	"	PUNCT
easat-6111	382	38	buildings	building	NOUN
easat-6111	382	39	,	,	PUNCT
easat-6111	382	40	vol	vol	NOUN
easat-6111	382	41	.	.	PROPN
easat-6111	382	42	12	12	NUM
easat-6111	382	43	,	,	PUNCT
easat-6111	382	44	no	no	INTJ
easat-6111	382	45	.	.	NOUN
easat-6111	382	46	10	10	NUM
easat-6111	382	47	,	,	PUNCT
easat-6111	382	48	p.	p.	NOUN
easat-6111	382	49	1577	1577	NUM
easat-6111	382	50	,	,	PUNCT
easat-6111	382	51	2022	2022	NUM
easat-6111	382	52	.	.	PUNCT
easat-6111	383	1	[	[	X
easat-6111	383	2	21	21	NUM
easat-6111	383	3	]	]	PUNCT
easat-6111	383	4	m.	m.	NOUN
easat-6111	383	5	y.	y.	PROPN
easat-6111	383	6	noch	noch	PROPN
easat-6111	383	7	,	,	PUNCT
easat-6111	383	8	"	"	PUNCT
easat-6111	383	9	the	the	DET
easat-6111	383	10	application	application	NOUN
easat-6111	383	11	of	of	ADP
easat-6111	383	12	blockchain	blockchain	PROPN
easat-6111	383	13	technology	technology	PROPN
easat-6111	383	14	in	in	ADP
easat-6111	383	15	international	international	ADJ
easat-6111	383	16	financial	financial	ADJ
easat-6111	383	17	management	management	NOUN
easat-6111	383	18	:	:	PUNCT
easat-6111	383	19	opportunities	opportunity	NOUN
easat-6111	383	20	and	and	CCONJ
easat-6111	383	21	challenges	challenge	NOUN
easat-6111	383	22	,	,	PUNCT
easat-6111	383	23	"	"	PUNCT
easat-6111	383	24	golden	golden	ADJ
easat-6111	383	25	ratio	ratio	NOUN
easat-6111	383	26	of	of	ADP
easat-6111	383	27	mapping	mapping	NOUN
easat-6111	383	28	idea	idea	NOUN
easat-6111	383	29	and	and	CCONJ
easat-6111	383	30	literature	literature	NOUN
easat-6111	383	31	format	format	NOUN
easat-6111	383	32	,	,	PUNCT
easat-6111	383	33	vol	vol	NOUN
easat-6111	383	34	.	.	PROPN
easat-6111	383	35	4	4	NUM
easat-6111	383	36	,	,	PUNCT
easat-6111	383	37	no	no	INTJ
easat-6111	383	38	.	.	NOUN
easat-6111	383	39	2	2	NUM
easat-6111	383	40	,	,	PUNCT
easat-6111	383	41	pp	pp	ADJ
easat-6111	383	42	.	.	PUNCT
easat-6111	384	1	154	154	NUM
easat-6111	384	2	-	-	SYM
easat-6111	384	3	166	166	NUM
easat-6111	384	4	,	,	PUNCT
easat-6111	384	5	2024	2024	NUM
easat-6111	384	6	.	.	PUNCT
easat-6111	385	1	[	[	X
easat-6111	385	2	22	22	NUM
easat-6111	385	3	]	]	PUNCT
easat-6111	385	4	z.	z.	PROPN
easat-6111	385	5	tian	tian	PROPN
easat-6111	385	6	,	,	PUNCT
easat-6111	385	7	l.	l.	PROPN
easat-6111	385	8	qiu	qiu	PROPN
easat-6111	385	9	,	,	PUNCT
easat-6111	385	10	and	and	CCONJ
easat-6111	385	11	l.	l.	PROPN
easat-6111	385	12	wang	wang	PROPN
easat-6111	385	13	,	,	PUNCT
easat-6111	385	14	"	"	PUNCT
easat-6111	385	15	drivers	driver	NOUN
easat-6111	385	16	and	and	CCONJ
easat-6111	385	17	influencers	influencer	NOUN
easat-6111	385	18	of	of	ADP
easat-6111	385	19	blockchain	blockchain	PROPN
easat-6111	385	20	and	and	CCONJ
easat-6111	385	21	cloud	cloud	NOUN
easat-6111	385	22	-	-	PUNCT
easat-6111	385	23	based	base	VERB
easat-6111	385	24	business	business	NOUN
easat-6111	385	25	sustainability	sustainability	NOUN
easat-6111	385	26	accounting	account	VERB
easat-6111	385	27	in	in	ADP
easat-6111	385	28	china	china	PROPN
easat-6111	385	29	:	:	PUNCT
easat-6111	385	30	enhancing	enhance	VERB
easat-6111	385	31	practices	practice	NOUN
easat-6111	385	32	and	and	CCONJ
easat-6111	385	33	promoting	promote	VERB
easat-6111	385	34	adoption	adoption	NOUN
easat-6111	385	35	,	,	PUNCT
easat-6111	385	36	"	"	PUNCT
easat-6111	385	37	plos	plos	PROPN
easat-6111	385	38	one	one	NUM
easat-6111	385	39	,	,	PUNCT
easat-6111	385	40	vol	vol	NOUN
easat-6111	385	41	.	.	PROPN
easat-6111	385	42	19	19	NUM
easat-6111	385	43	,	,	PUNCT
easat-6111	385	44	no	no	INTJ
easat-6111	385	45	.	.	NOUN
easat-6111	385	46	1	1	NUM
easat-6111	385	47	,	,	PUNCT
easat-6111	385	48	p.	p.	NOUN
easat-6111	385	49	e0295802	e0295802	PROPN
easat-6111	385	50	,	,	PUNCT
easat-6111	385	51	2024	2024	NUM
easat-6111	385	52	.	.	PUNCT
easat-6111	386	1	https://doi.org/10.1371/journal.pone.0295802	https://doi.org/10.1371/journal.pone.0295802	PROPN
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easat-6111	386	4	]	]	PUNCT
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easat-6111	386	19	and	and	CCONJ
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easat-6111	386	72	.	.	PUNCT
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easat-6111	387	3	24	24	NUM
easat-6111	387	4	]	]	PUNCT
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easat-6111	387	6	o.	o.	PROPN
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easat-6111	387	8	-	-	PUNCT
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easat-6111	387	10	,	,	PUNCT
easat-6111	387	11	t.	t.	PROPN
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easat-6111	387	16	,	,	PUNCT
easat-6111	387	17	a.	a.	PROPN
easat-6111	387	18	i.	i.	PROPN
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easat-6111	387	34	:	:	PUNCT
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easat-6111	387	42	and	and	CCONJ
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easat-6111	387	44	,	,	PUNCT
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easat-6111	387	48	accounting	accounting	PROPN
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easat-6111	387	55	,	,	PUNCT
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easat-6111	387	59	,	,	PUNCT
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easat-6111	387	61	.	.	PUNCT
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easat-6111	388	2	-	-	SYM
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easat-6111	388	6	.	.	PUNCT
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easat-6111	389	3	]	]	PUNCT
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easat-6111	389	17	by	by	ADP
easat-6111	389	18	smes	sme	NOUN
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easat-6111	389	22	"	"	PUNCT
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easat-6111	390	1	[	[	X
easat-6111	390	2	26	26	NUM
easat-6111	390	3	]	]	X
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easat-6111	390	10	and	and	CCONJ
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easat-6111	391	2	-	-	SYM
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easat-6111	395	2	:	:	SYM
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easat-6111	395	4	-	-	SYM
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easat-6111	396	39	4	4	NUM
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easat-6111	396	41	pp	pp	ADJ
easat-6111	396	42	.	.	PUNCT
easat-6111	397	1	757	757	PROPN
easat-6111	397	2	-	-	SYM
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easat-6111	397	4	,	,	PUNCT
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easat-6111	397	6	.	.	PUNCT
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easat-6111	398	56	.	.	PUNCT
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easat-6111	399	2	-	-	SYM
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easat-6111	399	4	,	,	PUNCT
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easat-6111	401	6	roberts	roberts	PROPN
easat-6111	401	7	and	and	CCONJ
easat-6111	401	8	p.	p.	PROPN
easat-6111	401	9	j.	j.	PROPN
easat-6111	401	10	allen	allen	PROPN
easat-6111	401	11	,	,	PUNCT
easat-6111	401	12	"	"	PUNCT
easat-6111	401	13	exploring	explore	VERB
easat-6111	401	14	ethical	ethical	ADJ
easat-6111	401	15	issues	issue	NOUN
easat-6111	401	16	associated	associate	VERB
easat-6111	401	17	with	with	ADP
easat-6111	401	18	using	use	VERB
easat-6111	401	19	online	online	ADJ
easat-6111	401	20	surveys	survey	NOUN
easat-6111	401	21	in	in	ADP
easat-6111	401	22	educational	educational	ADJ
easat-6111	401	23	research	research	NOUN
easat-6111	401	24	,	,	PUNCT
easat-6111	401	25	"	"	PUNCT
easat-6111	401	26	educational	educational	ADJ
easat-6111	401	27	research	research	NOUN
easat-6111	401	28	&	&	CCONJ
easat-6111	401	29	evaluation	evaluation	NOUN
easat-6111	401	30	,	,	PUNCT
easat-6111	401	31	vol	vol	NOUN
easat-6111	401	32	.	.	PROPN
easat-6111	401	33	21	21	NUM
easat-6111	401	34	,	,	PUNCT
easat-6111	401	35	no	no	INTJ
easat-6111	401	36	.	.	NOUN
easat-6111	401	37	2	2	NUM
easat-6111	401	38	,	,	PUNCT
easat-6111	401	39	pp	pp	ADJ
easat-6111	401	40	.	.	PUNCT
easat-6111	402	1	95–108	95–108	NUM
easat-6111	402	2	,	,	PUNCT
easat-6111	402	3	2015	2015	NUM
easat-6111	402	4	.	.	PUNCT
easat-6111	403	1	https://doi.org/10.1080/13803611.2015.1024421	https://doi.org/10.1080/13803611.2015.1024421	PROPN
easat-6111	404	1	[	[	X
easat-6111	404	2	30	30	NUM
easat-6111	404	3	]	]	X
easat-6111	404	4	y.	y.	PROPN
easat-6111	404	5	kumar	kumar	PROPN
easat-6111	404	6	,	,	PUNCT
easat-6111	404	7	j.	j.	PROPN
easat-6111	404	8	kumar	kumar	PROPN
easat-6111	404	9	,	,	PUNCT
easat-6111	404	10	and	and	CCONJ
easat-6111	404	11	p.	p.	PROPN
easat-6111	404	12	sheoran	sheoran	NOUN
easat-6111	404	13	,	,	PUNCT
easat-6111	404	14	"	"	PUNCT
easat-6111	404	15	integration	integration	NOUN
easat-6111	404	16	of	of	ADP
easat-6111	404	17	cloud	cloud	NOUN
easat-6111	404	18	computing	computing	NOUN
easat-6111	404	19	in	in	ADP
easat-6111	404	20	bci	bci	PROPN
easat-6111	404	21	:	:	PUNCT
easat-6111	404	22	a	a	DET
easat-6111	404	23	review	review	NOUN
easat-6111	404	24	,	,	PUNCT
easat-6111	404	25	"	"	PUNCT
easat-6111	404	26	biomedical	biomedical	ADJ
easat-6111	404	27	signal	signal	NOUN
easat-6111	404	28	processing	processing	NOUN
easat-6111	404	29	and	and	CCONJ
easat-6111	404	30	control	control	NOUN
easat-6111	404	31	,	,	PUNCT
easat-6111	404	32	vol	vol	NOUN
easat-6111	404	33	.	.	PROPN
easat-6111	404	34	87	87	NUM
easat-6111	404	35	,	,	PUNCT
easat-6111	404	36	p.	p.	NOUN
easat-6111	404	37	105548	105548	NUM
easat-6111	404	38	,	,	PUNCT
easat-6111	404	39	2024	2024	NUM
easat-6111	404	40	.	.	PUNCT
easat-6111	405	1	https://doi.org/10.1016/j.bspc.2023.105548	https://doi.org/10.1016/j.bspc.2023.105548	NOUN
easat-6111	405	2	[	[	X
easat-6111	405	3	31	31	NUM
easat-6111	405	4	]	]	PUNCT
easat-6111	405	5	e.	e.	PROPN
easat-6111	405	6	f.	f.	PROPN
easat-6111	405	7	ighosewe	ighosewe	PROPN
easat-6111	405	8	,	,	PUNCT
easat-6111	405	9	e.	e.	PROPN
easat-6111	405	10	a.	a.	PROPN
easat-6111	405	11	onatuyeh	onatuyeh	PROPN
easat-6111	405	12	,	,	PUNCT
easat-6111	405	13	d.	d.	PROPN
easat-6111	405	14	udo	udo	PROPN
easat-6111	405	15	-	-	PUNCT
easat-6111	405	16	ezika	ezika	NOUN
easat-6111	405	17	,	,	PUNCT
easat-6111	405	18	o.	o.	PROPN
easat-6111	405	19	e.	e.	PROPN
easat-6111	405	20	agbogun	agbogun	PROPN
easat-6111	405	21	,	,	PUNCT
easat-6111	405	22	and	and	CCONJ
easat-6111	405	23	s.	s.	PROPN
easat-6111	405	24	e.	e.	PROPN
easat-6111	405	25	uwhejevwe	uwhejevwe	PROPN
easat-6111	405	26	-	-	PUNCT
easat-6111	405	27	togbolo	togbolo	NOUN
easat-6111	405	28	,	,	PUNCT
easat-6111	405	29	"	"	PUNCT
easat-6111	405	30	cloud	cloud	ADJ
easat-6111	405	31	accounting	accounting	NOUN
easat-6111	405	32	and	and	CCONJ
easat-6111	405	33	operational	operational	ADJ
easat-6111	405	34	efficiency	efficiency	NOUN
easat-6111	405	35	of	of	ADP
easat-6111	405	36	tier	tier	NOUN
easat-6111	405	37	1	1	NUM
easat-6111	405	38	banks	bank	NOUN
easat-6111	405	39	in	in	ADP
easat-6111	405	40	nigeria	nigeria	PRON
easat-6111	405	41	:	:	PUNCT
easat-6111	405	42	leveraging	leverage	VERB
easat-6111	405	43	on	on	ADP
easat-6111	405	44	technological	technological	ADJ
easat-6111	405	45	competence	competence	NOUN
easat-6111	405	46	,	,	PUNCT
easat-6111	405	47	"	"	PUNCT
easat-6111	405	48	journal	journal	NOUN
easat-6111	405	49	of	of	ADP
easat-6111	405	50	ecohumanism	ecohumanism	NOUN
easat-6111	405	51	,	,	PUNCT
easat-6111	405	52	vol	vol	NOUN
easat-6111	405	53	.	.	PROPN
easat-6111	405	54	4	4	NUM
easat-6111	405	55	,	,	PUNCT
easat-6111	405	56	no	no	INTJ
easat-6111	405	57	.	.	NOUN
easat-6111	405	58	1	1	NUM
easat-6111	405	59	,	,	PUNCT
easat-6111	405	60	pp	pp	ADJ
easat-6111	405	61	.	.	PUNCT
easat-6111	406	1	166	166	NUM
easat-6111	406	2	-	-	SYM
easat-6111	406	3	174	174	NUM
easat-6111	406	4	,	,	PUNCT
easat-6111	406	5	2025	2025	NUM
easat-6111	406	6	.	.	PUNCT
easat-6111	407	1	https://doi.org/10.62754/joe.v4i1.4158	https://doi.org/10.62754/joe.v4i1.4158	PROPN
easat-6111	408	1	[	[	X
easat-6111	408	2	32	32	NUM
easat-6111	408	3	]	]	PUNCT
easat-6111	408	4	j.	j.	PROPN
easat-6111	408	5	hair	hair	PROPN
easat-6111	408	6	and	and	CCONJ
easat-6111	408	7	a.	a.	NOUN
easat-6111	408	8	alamer	alamer	NOUN
easat-6111	408	9	,	,	PUNCT
easat-6111	408	10	"	"	PUNCT
easat-6111	408	11	partial	partial	ADJ
easat-6111	408	12	least	least	ADJ
easat-6111	408	13	squares	square	VERB
easat-6111	408	14	structural	structural	ADJ
easat-6111	408	15	equation	equation	NOUN
easat-6111	408	16	modeling	modeling	NOUN
easat-6111	408	17	(	(	PUNCT
easat-6111	408	18	pls	pls	INTJ
easat-6111	408	19	-	-	PUNCT
easat-6111	408	20	sem	sem	NOUN
easat-6111	408	21	)	)	PUNCT
easat-6111	408	22	in	in	ADP
easat-6111	408	23	second	second	ADJ
easat-6111	408	24	language	language	NOUN
easat-6111	408	25	and	and	CCONJ
easat-6111	408	26	education	education	NOUN
easat-6111	408	27	research	research	NOUN
easat-6111	408	28	:	:	PUNCT
easat-6111	409	1	guidelines	guideline	NOUN
easat-6111	409	2	using	use	VERB
easat-6111	409	3	an	an	DET
easat-6111	409	4	applied	applied	ADJ
easat-6111	409	5	example	example	NOUN
easat-6111	409	6	,	,	PUNCT
easat-6111	409	7	"	"	PUNCT
easat-6111	409	8	research	research	NOUN
easat-6111	409	9	methods	method	NOUN
easat-6111	409	10	in	in	ADP
easat-6111	409	11	applied	applied	ADJ
easat-6111	409	12	linguistics	linguistic	NOUN
easat-6111	409	13	,	,	PUNCT
easat-6111	409	14	vol	vol	NOUN
easat-6111	409	15	.	.	PROPN
easat-6111	409	16	1	1	NUM
easat-6111	409	17	,	,	PUNCT
easat-6111	409	18	no	no	INTJ
easat-6111	409	19	.	.	NOUN
easat-6111	409	20	3	3	NUM
easat-6111	409	21	,	,	PUNCT
easat-6111	409	22	p.	p.	NOUN
easat-6111	409	23	100027	100027	NUM
easat-6111	409	24	,	,	PUNCT
easat-6111	409	25	2022	2022	NUM
easat-6111	409	26	.	.	PUNCT
easat-6111	410	1	https://doi.org/10.1016/j.rmal.2022.100027	https://doi.org/10.1016/j.rmal.2022.100027	PRON
easat-6111	410	2	[	[	X
easat-6111	410	3	33	33	NUM
easat-6111	410	4	]	]	PUNCT
easat-6111	410	5	m.	m.	NOUN
easat-6111	410	6	sarstedt	sarstedt	PROPN
easat-6111	410	7	,	,	PUNCT
easat-6111	410	8	j.	j.	PROPN
easat-6111	410	9	f.	f.	PROPN
easat-6111	410	10	hair	hair	PROPN
easat-6111	410	11	,	,	PUNCT
easat-6111	410	12	m.	m.	NOUN
easat-6111	410	13	pick	pick	PROPN
easat-6111	410	14	,	,	PUNCT
easat-6111	410	15	b.	b.	PROPN
easat-6111	410	16	d.	d.	PROPN
easat-6111	410	17	liengaard	liengaard	PROPN
easat-6111	410	18	,	,	PUNCT
easat-6111	410	19	l.	l.	PROPN
easat-6111	410	20	radomir	radomir	PROPN
easat-6111	410	21	,	,	PUNCT
easat-6111	410	22	and	and	CCONJ
easat-6111	410	23	c.	c.	PROPN
easat-6111	410	24	m.	m.	PROPN
easat-6111	410	25	ringle	ringle	PROPN
easat-6111	410	26	,	,	PUNCT
easat-6111	410	27	"	"	PUNCT
easat-6111	410	28	progress	progress	NOUN
easat-6111	410	29	in	in	ADP
easat-6111	410	30	partial	partial	ADJ
easat-6111	410	31	least	least	ADJ
easat-6111	410	32	squares	square	NOUN
easat-6111	410	33	structural	structural	ADJ
easat-6111	410	34	equation	equation	NOUN
easat-6111	410	35	modeling	model	VERB
easat-6111	410	36	use	use	NOUN
easat-6111	410	37	in	in	ADP
easat-6111	410	38	marketing	marketing	NOUN
easat-6111	410	39	research	research	NOUN
easat-6111	410	40	in	in	ADP
easat-6111	410	41	the	the	DET
easat-6111	410	42	last	last	ADJ
easat-6111	410	43	decade	decade	NOUN
easat-6111	410	44	,	,	PUNCT
easat-6111	410	45	"	"	PUNCT
easat-6111	410	46	psychology	psychology	NOUN
easat-6111	410	47	&	&	CCONJ
easat-6111	410	48	marketing	marketing	NOUN
easat-6111	410	49	,	,	PUNCT
easat-6111	410	50	vol	vol	NOUN
easat-6111	410	51	.	.	PROPN
easat-6111	410	52	39	39	NUM
easat-6111	410	53	,	,	PUNCT
easat-6111	410	54	no	no	INTJ
easat-6111	410	55	.	.	NOUN
easat-6111	410	56	5	5	NUM
easat-6111	410	57	,	,	PUNCT
easat-6111	410	58	pp	pp	ADJ
easat-6111	410	59	.	.	PUNCT
easat-6111	411	1	1035	1035	NUM
easat-6111	411	2	-	-	SYM
easat-6111	411	3	1064	1064	NUM
easat-6111	411	4	,	,	PUNCT
easat-6111	411	5	2022	2022	NUM
easat-6111	411	6	.	.	PUNCT
easat-6111	412	1	https://doi.org/10.1002/mar.21640	https://doi.org/10.1002/mar.21640	VERB
easat-6111	412	2	[	[	X
easat-6111	412	3	34	34	NUM
easat-6111	412	4	]	]	X
easat-6111	412	5	u.	u.	NOUN
easat-6111	412	6	ononye	ononye	PROPN
easat-6111	412	7	,	,	PUNCT
easat-6111	412	8	j.	j.	PROPN
easat-6111	412	9	ighoroje	ighoroje	PROPN
easat-6111	412	10	,	,	PUNCT
easat-6111	412	11	and	and	CCONJ
easat-6111	412	12	o.	o.	ADJ
easat-6111	412	13	agbogun	agbogun	NOUN
easat-6111	412	14	,	,	PUNCT
easat-6111	412	15	"	"	PUNCT
easat-6111	412	16	digital	digital	ADJ
easat-6111	412	17	transformation	transformation	NOUN
easat-6111	412	18	and	and	CCONJ
easat-6111	412	19	firm	firm	ADJ
easat-6111	412	20	performance	performance	NOUN
easat-6111	412	21	nexus	nexus	NOUN
easat-6111	412	22	:	:	PUNCT
easat-6111	412	23	a	a	DET
easat-6111	412	24	study	study	NOUN
easat-6111	412	25	of	of	ADP
easat-6111	412	26	commercial	commercial	ADJ
easat-6111	412	27	banks	bank	NOUN
easat-6111	412	28	in	in	ADP
easat-6111	412	29	delta	delta	PROPN
easat-6111	412	30	state	state	PROPN
easat-6111	412	31	,	,	PUNCT
easat-6111	412	32	nigeria	nigeria	PROPN
easat-6111	412	33	,	,	PUNCT
easat-6111	412	34	"	"	PUNCT
easat-6111	412	35	st	st	PROPN
easat-6111	412	36	.	.	PROPN
easat-6111	412	37	theresa	theresa	PROPN
easat-6111	412	38	journal	journal	PROPN
easat-6111	412	39	of	of	ADP
easat-6111	412	40	humanities	humanity	NOUN
easat-6111	412	41	and	and	CCONJ
easat-6111	412	42	social	social	ADJ
easat-6111	412	43	sciences	science	NOUN
easat-6111	412	44	,	,	PUNCT
easat-6111	412	45	vol	vol	NOUN
easat-6111	412	46	.	.	PROPN
easat-6111	412	47	10	10	NUM
easat-6111	412	48	,	,	PUNCT
easat-6111	412	49	no	no	INTJ
easat-6111	412	50	.	.	NOUN
easat-6111	412	51	2	2	NUM
easat-6111	412	52	,	,	PUNCT
easat-6111	412	53	pp	pp	ADJ
easat-6111	412	54	.	.	PUNCT
easat-6111	413	1	122	122	NUM
easat-6111	413	2	-	-	SYM
easat-6111	413	3	138	138	NUM
easat-6111	413	4	,	,	PUNCT
easat-6111	413	5	2024	2024	NUM
easat-6111	413	6	.	.	PUNCT
easat-6111	414	1	https://doi.org/10.1007/s42413-024-00123-4	https://doi.org/10.1007/s42413-024-00123-4	NUM
easat-6111	414	2	[	[	X
easat-6111	414	3	35	35	NUM
easat-6111	414	4	]	]	X
easat-6111	414	5	c.	c.	PROPN
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easat-6111	414	7	and	and	CCONJ
easat-6111	414	8	d.	d.	PROPN
easat-6111	414	9	f.	f.	PROPN
easat-6111	414	10	larcker	larcker	PROPN
easat-6111	414	11	,	,	PUNCT
easat-6111	414	12	"	"	PUNCT
easat-6111	414	13	evaluating	evaluate	VERB
easat-6111	414	14	structural	structural	ADJ
easat-6111	414	15	equation	equation	NOUN
easat-6111	414	16	models	model	NOUN
easat-6111	414	17	with	with	ADP
easat-6111	414	18	unobservable	unobservable	ADJ
easat-6111	414	19	variables	variable	NOUN
easat-6111	414	20	and	and	CCONJ
easat-6111	414	21	measurement	measurement	NOUN
easat-6111	414	22	error	error	NOUN
easat-6111	414	23	,	,	PUNCT
easat-6111	414	24	"	"	PUNCT
easat-6111	414	25	journal	journal	NOUN
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easat-6111	414	27	marketing	marketing	NOUN
easat-6111	414	28	research	research	NOUN
easat-6111	414	29	,	,	PUNCT
easat-6111	414	30	vol	vol	NOUN
easat-6111	414	31	.	.	PROPN
easat-6111	414	32	18	18	NUM
easat-6111	414	33	,	,	PUNCT
easat-6111	414	34	no	no	INTJ
easat-6111	414	35	.	.	NOUN
easat-6111	414	36	1	1	NUM
easat-6111	414	37	,	,	PUNCT
easat-6111	414	38	pp	pp	ADJ
easat-6111	414	39	.	.	PUNCT
easat-6111	414	40	39–50	39–50	NUM
easat-6111	414	41	,	,	PUNCT
easat-6111	414	42	1981	1981	NUM
easat-6111	414	43	.	.	PUNCT
easat-6111	415	1	https://doi.org/10.1177/002224378101800104	https://doi.org/10.1177/002224378101800104	PART
easat-6111	416	1	[	[	X
easat-6111	416	2	36	36	NUM
easat-6111	416	3	]	]	PUNCT
easat-6111	416	4	j.	j.	PROPN
easat-6111	416	5	f.	f.	PROPN
easat-6111	416	6	hair	hair	PROPN
easat-6111	416	7	,	,	PUNCT
easat-6111	416	8	g.	g.	PROPN
easat-6111	416	9	t.	t.	PROPN
easat-6111	416	10	m.	m.	PROPN
easat-6111	416	11	hult	hult	PROPN
easat-6111	416	12	,	,	PUNCT
easat-6111	416	13	c.	c.	PROPN
easat-6111	416	14	m.	m.	PROPN
easat-6111	416	15	ringle	ringle	PROPN
easat-6111	416	16	,	,	PUNCT
easat-6111	416	17	and	and	CCONJ
easat-6111	416	18	m.	m.	NOUN
easat-6111	416	19	sarstedt	sarstedt	PROPN
easat-6111	416	20	,	,	PUNCT
easat-6111	416	21	a	a	DET
easat-6111	416	22	primer	primer	NOUN
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easat-6111	416	24	partial	partial	ADJ
easat-6111	416	25	least	least	ADJ
easat-6111	416	26	squares	square	NOUN
easat-6111	416	27	structural	structural	ADJ
easat-6111	416	28	equation	equation	NOUN
easat-6111	416	29	modeling	modeling	NOUN
easat-6111	416	30	(	(	PUNCT
easat-6111	416	31	pls	pls	INTJ
easat-6111	416	32	-	-	PUNCT
easat-6111	416	33	sem	sem	NOUN
easat-6111	416	34	)	)	PUNCT
easat-6111	416	35	,	,	PUNCT
easat-6111	417	1	2nd	2nd	ADJ
easat-6111	417	2	ed	ed	NOUN
easat-6111	417	3	.	.	PROPN
easat-6111	418	1	thousand	thousand	NUM
easat-6111	418	2	oaks	oak	NOUN
easat-6111	418	3	,	,	PUNCT
easat-6111	418	4	ca	can	AUX
easat-6111	418	5	:	:	PUNCT
easat-6111	418	6	sage	sage	NOUN
easat-6111	418	7	publications	publication	NOUN
easat-6111	418	8	,	,	PUNCT
easat-6111	418	9	2017	2017	NUM
easat-6111	418	10	.	.	PUNCT
easat-6111	419	1	[	[	X
easat-6111	419	2	37	37	NUM
easat-6111	419	3	]	]	PUNCT
easat-6111	419	4	j.	j.	PROPN
easat-6111	419	5	f.	f.	PROPN
easat-6111	419	6	hair	hair	PROPN
easat-6111	419	7	et	et	PROPN
easat-6111	419	8	al	al	PROPN
easat-6111	419	9	.	.	PROPN
easat-6111	419	10	,	,	PUNCT
easat-6111	419	11	evaluation	evaluation	NOUN
easat-6111	419	12	of	of	ADP
easat-6111	419	13	reflective	reflective	ADJ
easat-6111	419	14	measurement	measurement	NOUN
easat-6111	419	15	models	model	NOUN
easat-6111	419	16	.	.	PUNCT
easat-6111	420	1	in	in	ADP
easat-6111	420	2	partial	partial	ADJ
easat-6111	420	3	least	least	ADJ
easat-6111	420	4	squares	square	NOUN
easat-6111	420	5	structural	structural	ADJ
easat-6111	420	6	equation	equation	NOUN
easat-6111	420	7	modeling	modeling	NOUN
easat-6111	420	8	(	(	PUNCT
easat-6111	420	9	plssem	plssem	NOUN
easat-6111	420	10	)	)	PUNCT
easat-6111	420	11	using	use	VERB
easat-6111	420	12	r	r	NOUN
easat-6111	420	13	:	:	PUNCT
easat-6111	420	14	a	a	DET
easat-6111	420	15	workbook	workbook	NOUN
easat-6111	420	16	.	.	PUNCT
easat-6111	421	1	cham	cham	PROPN
easat-6111	421	2	:	:	PUNCT
easat-6111	421	3	springer	springer	NOUN
easat-6111	421	4	,	,	PUNCT
easat-6111	421	5	2021	2021	NUM
easat-6111	421	6	.	.	PUNCT
easat-6111	422	1	[	[	X
easat-6111	422	2	38	38	NUM
easat-6111	422	3	]	]	PUNCT
easat-6111	422	4	g.	g.	PROPN
easat-6111	422	5	shmueli	shmueli	INTJ
easat-6111	422	6	et	et	PROPN
easat-6111	422	7	al	al	PROPN
easat-6111	422	8	.	.	PROPN
easat-6111	422	9	,	,	PUNCT
easat-6111	422	10	"	"	PUNCT
easat-6111	422	11	predictive	predictive	ADJ
easat-6111	422	12	model	model	NOUN
easat-6111	422	13	assessment	assessment	NOUN
easat-6111	422	14	in	in	ADP
easat-6111	422	15	pls	pls	NOUN
easat-6111	422	16	-	-	PUNCT
easat-6111	422	17	sem	sem	NOUN
easat-6111	422	18	:	:	PUNCT
easat-6111	422	19	guidelines	guideline	NOUN
easat-6111	422	20	for	for	ADP
easat-6111	422	21	using	use	VERB
easat-6111	422	22	plspredict	plspredict	ADJ
easat-6111	422	23	,	,	PUNCT
easat-6111	422	24	"	"	PUNCT
easat-6111	422	25	european	european	ADJ
easat-6111	422	26	journal	journal	NOUN
easat-6111	422	27	of	of	ADP
easat-6111	422	28	marketing	marketing	NOUN
easat-6111	422	29	,	,	PUNCT
easat-6111	422	30	vol	vol	NOUN
easat-6111	422	31	.	.	PROPN
easat-6111	423	1	53	53	NUM
easat-6111	423	2	,	,	PUNCT
easat-6111	423	3	no	no	INTJ
easat-6111	423	4	.	.	NOUN
easat-6111	423	5	11	11	NUM
easat-6111	423	6	,	,	PUNCT
easat-6111	423	7	pp	pp	ADJ
easat-6111	423	8	.	.	PUNCT
easat-6111	424	1	2322	2322	NUM
easat-6111	424	2	-	-	SYM
easat-6111	424	3	2347	2347	NUM
easat-6111	424	4	,	,	PUNCT
easat-6111	424	5	2019	2019	NUM
easat-6111	424	6	.	.	PUNCT
easat-6111	425	1	https://doi.org/10.1108/ejm-02-2019-0189	https://doi.org/10.1108/ejm-02-2019-0189	NOUN
easat-6111	426	1	[	[	X
easat-6111	426	2	39	39	NUM
easat-6111	426	3	]	]	PUNCT
easat-6111	426	4	j.	j.	PROPN
easat-6111	426	5	f.	f.	PROPN
easat-6111	426	6	hair	hair	PROPN
easat-6111	426	7	,	,	PUNCT
easat-6111	426	8	g.	g.	PROPN
easat-6111	426	9	t.	t.	PROPN
easat-6111	426	10	m.	m.	PROPN
easat-6111	426	11	hult	hult	PROPN
easat-6111	426	12	,	,	PUNCT
easat-6111	426	13	c.	c.	PROPN
easat-6111	426	14	m.	m.	PROPN
easat-6111	426	15	ringle	ringle	PROPN
easat-6111	426	16	,	,	PUNCT
easat-6111	426	17	and	and	CCONJ
easat-6111	426	18	m.	m.	NOUN
easat-6111	426	19	sarstedt	sarstedt	PROPN
easat-6111	426	20	,	,	PUNCT
easat-6111	426	21	a	a	DET
easat-6111	426	22	primer	primer	NOUN
easat-6111	426	23	on	on	ADP
easat-6111	426	24	partial	partial	ADJ
easat-6111	426	25	least	least	ADJ
easat-6111	426	26	squares	square	NOUN
easat-6111	426	27	structural	structural	ADJ
easat-6111	426	28	equation	equation	NOUN
easat-6111	426	29	modeling	modeling	NOUN
easat-6111	426	30	(	(	PUNCT
easat-6111	426	31	pls	pls	INTJ
easat-6111	426	32	-	-	PUNCT
easat-6111	426	33	sem	sem	NOUN
easat-6111	426	34	)	)	PUNCT
easat-6111	426	35	,	,	PUNCT
easat-6111	426	36	3rd	3rd	ADJ
easat-6111	426	37	ed	ed	NOUN
easat-6111	426	38	.	.	PROPN
easat-6111	426	39	thousand	thousand	NUM
easat-6111	426	40	oaks	oak	NOUN
easat-6111	426	41	,	,	PUNCT
easat-6111	426	42	ca	can	AUX
easat-6111	426	43	:	:	PUNCT
easat-6111	426	44	sage	sage	VERB
easat-6111	426	45	,	,	PUNCT
easat-6111	426	46	2022	2022	NUM
easat-6111	426	47	.	.	PUNCT
easat-6111	427	1	[	[	X
easat-6111	427	2	40	40	NUM
easat-6111	427	3	]	]	PUNCT
easat-6111	427	4	a.	a.	PROPN
easat-6111	427	5	koch	koch	PROPN
easat-6111	427	6	,	,	PUNCT
easat-6111	427	7	j.	j.	PROPN
easat-6111	427	8	nafziger	nafziger	PROPN
easat-6111	427	9	,	,	PUNCT
easat-6111	427	10	and	and	CCONJ
easat-6111	427	11	h.	h.	PROPN
easat-6111	427	12	s.	s.	PROPN
easat-6111	427	13	nielsen	nielsen	PROPN
easat-6111	427	14	,	,	PUNCT
easat-6111	427	15	"	"	PUNCT
easat-6111	427	16	behavioral	behavioral	ADJ
easat-6111	427	17	economics	economic	NOUN
easat-6111	427	18	of	of	ADP
easat-6111	427	19	education	education	NOUN
easat-6111	427	20	,	,	PUNCT
easat-6111	427	21	"	"	PUNCT
easat-6111	427	22	journal	journal	NOUN
easat-6111	427	23	of	of	ADP
easat-6111	427	24	economic	economic	ADJ
easat-6111	427	25	behavior	behavior	NOUN
easat-6111	427	26	&	&	CCONJ
easat-6111	427	27	organization	organization	PROPN
easat-6111	427	28	,	,	PUNCT
easat-6111	427	29	vol	vol	NOUN
easat-6111	427	30	.	.	PROPN
easat-6111	427	31	115	115	NUM
easat-6111	427	32	,	,	PUNCT
easat-6111	427	33	pp	pp	ADJ
easat-6111	427	34	.	.	PUNCT
easat-6111	428	1	3–17	3–17	NUM
easat-6111	428	2	,	,	PUNCT
easat-6111	428	3	2015	2015	NUM
easat-6111	428	4	.	.	PUNCT
easat-6111	429	1	https://doi.org/10.1016/j.jebo.2015.03.004	https://doi.org/10.1016/j.jebo.2015.03.004	VERB
easat-6111	429	2	[	[	X
easat-6111	429	3	41	41	NUM
easat-6111	429	4	]	]	PUNCT
easat-6111	429	5	r.	r.	PROPN
easat-6111	429	6	b.	b.	PROPN
easat-6111	429	7	kline	kline	PROPN
easat-6111	429	8	,	,	PUNCT
easat-6111	429	9	principles	principle	NOUN
easat-6111	429	10	and	and	CCONJ
easat-6111	429	11	practice	practice	NOUN
easat-6111	429	12	of	of	ADP
easat-6111	429	13	structural	structural	ADJ
easat-6111	429	14	equation	equation	NOUN
easat-6111	429	15	modeling	modeling	NOUN
easat-6111	429	16	,	,	PUNCT
easat-6111	429	17	3rd	3rd	ADJ
easat-6111	429	18	ed	ed	NOUN
easat-6111	429	19	.	.	PUNCT
easat-6111	430	1	new	new	PROPN
easat-6111	430	2	york	york	PROPN
easat-6111	430	3	:	:	PUNCT
easat-6111	430	4	guilford	guilford	PROPN
easat-6111	430	5	press	press	PROPN
easat-6111	430	6	,	,	PUNCT
easat-6111	430	7	2014	2014	NUM
easat-6111	430	8	.	.	PUNCT
easat-6111	431	1	[	[	X
easat-6111	431	2	42	42	NUM
easat-6111	431	3	]	]	X
easat-6111	431	4	o.	o.	PROPN
easat-6111	431	5	egiyi	egiyi	PROPN
easat-6111	431	6	and	and	CCONJ
easat-6111	431	7	e.	e.	PROPN
easat-6111	431	8	o.	o.	PROPN
easat-6111	431	9	udeh	udeh	PROPN
easat-6111	431	10	,	,	PUNCT
easat-6111	431	11	"	"	PUNCT
easat-6111	431	12	addressing	address	VERB
easat-6111	431	13	cybersecurity	cybersecurity	NOUN
easat-6111	431	14	challenges	challenge	NOUN
easat-6111	431	15	in	in	ADP
easat-6111	431	16	smart	smart	ADJ
easat-6111	431	17	grid	grid	NOUN
easat-6111	431	18	technologies	technology	NOUN
easat-6111	431	19	:	:	PUNCT
easat-6111	431	20	implications	implication	NOUN
easat-6111	431	21	for	for	ADP
easat-6111	431	22	sustainable	sustainable	ADJ
easat-6111	431	23	energy	energy	NOUN
easat-6111	431	24	infrastructure	infrastructure	NOUN
easat-6111	431	25	,	,	PUNCT
easat-6111	431	26	"	"	PUNCT
easat-6111	431	27	engineering	engineering	NOUN
easat-6111	431	28	science	science	PROPN
easat-6111	431	29	&	&	CCONJ
easat-6111	431	30	technology	technology	PROPN
easat-6111	431	31	journal	journal	PROPN
easat-6111	431	32	,	,	PUNCT
easat-6111	431	33	vol	vol	NOUN
easat-6111	431	34	.	.	PROPN
easat-6111	431	35	5	5	NUM
easat-6111	431	36	,	,	PUNCT
easat-6111	431	37	no	no	INTJ
easat-6111	431	38	.	.	NOUN
easat-6111	431	39	6	6	NUM
easat-6111	431	40	,	,	PUNCT
easat-6111	431	41	pp	pp	ADJ
easat-6111	431	42	.	.	PUNCT
easat-6111	432	1	1995–2015	1995–2015	NUM
easat-6111	432	2	,	,	PUNCT
easat-6111	432	3	2020	2020	NUM
easat-6111	432	4	.	.	PUNCT
easat-6111	433	1	https://doi.org/10.51594/estj.v5i6.1218	https://doi.org/10.51594/estj.v5i6.1218	PROPN
easat-6111	433	2	https://doi.org/10.51594/csitrj.v5i4.1020	https://doi.org/10.51594/csitrj.v5i4.1020	PROPN
easat-6111	433	3	https://doi.org/10.13106/jafeb.2020.vol7.no12.749	https://doi.org/10.13106/jafeb.2020.vol7.no12.749	NOUN
easat-6111	433	4	https://doi.org/10.1080/13803611.2015.1024421	https://doi.org/10.1080/13803611.2015.1024421	PROPN
easat-6111	434	1	https://doi.org/10.1016/j.bspc.2023.105548	https://doi.org/10.1016/j.bspc.2023.105548	NOUN
easat-6111	434	2	https://doi.org/10.62754/joe.v4i1.4158	https://doi.org/10.62754/joe.v4i1.4158	PROPN
easat-6111	434	3	https://doi.org/10.1016/j.rmal.2022.100027	https://doi.org/10.1016/j.rmal.2022.100027	PROPN
easat-6111	434	4	https://doi.org/10.1002/mar.21640	https://doi.org/10.1002/mar.21640	PROPN
easat-6111	434	5	https://doi.org/10.1007/s42413-024-00123-4	https://doi.org/10.1007/s42413-024-00123-4	NUM
easat-6111	434	6	https://doi.org/10.1177/002224378101800104	https://doi.org/10.1177/002224378101800104	PUNCT
easat-6111	435	1	https://doi.org/10.1108/ejm-02-2019-0189	https://doi.org/10.1108/ejm-02-2019-0189	NOUN
easat-6111	435	2	https://doi.org/10.1016/j.jebo.2015.03.004	https://doi.org/10.1016/j.jebo.2015.03.004	VERB
easat-6111	435	3	https://doi.org/10.51594/estj.v5i6.1218	https://doi.org/10.51594/estj.v5i6.1218	NOUN