id	sid	tid	token	lemma	pos
easat-6445	1	1	edelweiss	edelweiss	PROPN
easat-6445	1	2	applied	apply	VERB
easat-6445	1	3	science	science	NOUN
easat-6445	1	4	and	and	CCONJ
easat-6445	1	5	technology	technology	NOUN
easat-6445	1	6	issn	issn	PROPN
easat-6445	1	7	:	:	PUNCT
easat-6445	1	8	2576	2576	NUM
easat-6445	1	9	-	-	SYM
easat-6445	1	10	8484	8484	NUM
easat-6445	1	11	vol	vol	NOUN
easat-6445	1	12	.	.	PROPN
easat-6445	2	1	9	9	NUM
easat-6445	2	2	,	,	PUNCT
easat-6445	2	3	no	no	INTJ
easat-6445	2	4	.	.	NOUN
easat-6445	2	5	4	4	NUM
easat-6445	2	6	,	,	PUNCT
easat-6445	2	7	1985	1985	NUM
easat-6445	2	8	-	-	SYM
easat-6445	2	9	2002	2002	NUM
easat-6445	2	10	2025	2025	NUM
easat-6445	2	11	publisher	publisher	NOUN
easat-6445	2	12	:	:	PUNCT
easat-6445	2	13	learning	learn	VERB
easat-6445	2	14	gate	gate	NOUN
easat-6445	2	15	doi	doi	PROPN
easat-6445	2	16	:	:	PUNCT
easat-6445	2	17	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	2	18	©	©	NOUN
easat-6445	2	19	2025	2025	NUM
easat-6445	2	20	by	by	ADP
easat-6445	2	21	the	the	DET
easat-6445	2	22	authors	author	NOUN
easat-6445	2	23	;	;	PUNCT
easat-6445	2	24	licensee	licensee	PROPN
easat-6445	2	25	learning	learning	NOUN
easat-6445	2	26	gate	gate	NOUN
easat-6445	3	1	©	©	PROPN
easat-6445	3	2	2025	2025	NUM
easat-6445	3	3	by	by	ADP
easat-6445	3	4	the	the	DET
easat-6445	3	5	authors	author	NOUN
easat-6445	3	6	;	;	PUNCT
easat-6445	3	7	licensee	licensee	PROPN
easat-6445	3	8	learning	learning	NOUN
easat-6445	3	9	gate	gate	NOUN
easat-6445	3	10	history	history	NOUN
easat-6445	3	11	:	:	PUNCT
easat-6445	3	12	received	receive	VERB
easat-6445	3	13	:	:	PUNCT
easat-6445	3	14	18	18	NUM
easat-6445	3	15	february	february	NOUN
easat-6445	3	16	2025	2025	NUM
easat-6445	3	17	;	;	PUNCT
easat-6445	3	18	revised	revise	VERB
easat-6445	3	19	:	:	PUNCT
easat-6445	3	20	14	14	NUM
easat-6445	3	21	april	april	PROPN
easat-6445	3	22	2025	2025	NUM
easat-6445	3	23	;	;	PUNCT
easat-6445	3	24	accepted	accept	VERB
easat-6445	3	25	:	:	PUNCT
easat-6445	3	26	17	17	NUM
easat-6445	3	27	april	april	PROPN
easat-6445	3	28	2025	2025	NUM
easat-6445	3	29	;	;	PUNCT
easat-6445	3	30	published	publish	VERB
easat-6445	3	31	:	:	PUNCT
easat-6445	4	1	21	21	NUM
easat-6445	4	2	april	april	PROPN
easat-6445	4	3	2025	2025	NUM
easat-6445	4	4	*	*	PUNCT
easat-6445	4	5	correspondence	correspondence	NOUN
easat-6445	4	6	:	:	PUNCT
easat-6445	4	7	taidd@haui.edu.vn	taidd@haui.edu.vn	NOUN
easat-6445	4	8	;	;	PUNCT
easat-6445	4	9	taiketoanquocte@gmail.com	taiketoanquocte@gmail.com	X
easat-6445	4	10	factors	factor	NOUN
easat-6445	4	11	influence	influence	VERB
easat-6445	4	12	the	the	DET
easat-6445	4	13	implementation	implementation	NOUN
easat-6445	4	14	of	of	ADP
easat-6445	4	15	lean	lean	ADJ
easat-6445	4	16	accounting	accounting	NOUN
easat-6445	4	17	in	in	ADP
easat-6445	4	18	mechanical	mechanical	ADJ
easat-6445	4	19	firms	firm	NOUN
easat-6445	4	20	tran	tran	VERB
easat-6445	4	21	thi	thi	VERB
easat-6445	4	22	thu	thu	PROPN
easat-6445	4	23	thuy1	thuy1	PROPN
easat-6445	4	24	,	,	PUNCT
easat-6445	4	25	phan	phan	PROPN
easat-6445	4	26	thi	thi	PROPN
easat-6445	4	27	anh	anh	PROPN
easat-6445	4	28	dao2	dao2	PROPN
easat-6445	4	29	,	,	PUNCT
easat-6445	4	30	dang	dang	INTJ
easat-6445	4	31	van	van	PROPN
easat-6445	4	32	quang3	quang3	PROPN
easat-6445	4	33	,	,	PUNCT
easat-6445	4	34	mai	mai	PROPN
easat-6445	4	35	thi	thi	PROPN
easat-6445	4	36	tam4	tam4	PROPN
easat-6445	4	37	,	,	PUNCT
easat-6445	4	38	do	do	VERB
easat-6445	4	39	duc	duc	PROPN
easat-6445	4	40	tai5	tai5	PROPN
easat-6445	4	41	*	*	PROPN
easat-6445	5	1	1university	1university	NUM
easat-6445	5	2	of	of	ADP
easat-6445	5	3	labour	labour	NOUN
easat-6445	5	4	and	and	CCONJ
easat-6445	5	5	social	social	ADJ
easat-6445	5	6	affairs	affair	NOUN
easat-6445	5	7	,	,	PUNCT
easat-6445	5	8	vietnam	vietnam	PROPN
easat-6445	5	9	;	;	PUNCT
easat-6445	5	10	violetsdoll@yahoo.com	violetsdoll@yahoo.com	PROPN
easat-6445	5	11	(	(	PUNCT
easat-6445	5	12	t.t.t.t	t.t.t.t	PROPN
easat-6445	5	13	)	)	PUNCT
easat-6445	5	14	2banking	2banking	NUM
easat-6445	5	15	academy	academy	NOUN
easat-6445	5	16	of	of	ADP
easat-6445	5	17	vietnam	vietnam	PROPN
easat-6445	5	18	;	;	PUNCT
easat-6445	5	19	daopta@hvnh.edu.vn	daopta@hvnh.edu.vn	ADJ
easat-6445	5	20	(	(	PUNCT
easat-6445	5	21	p.t.a.d	p.t.a.d	NOUN
easat-6445	5	22	.	.	PROPN
easat-6445	5	23	)	)	PUNCT
easat-6445	6	1	3hanoi	3hanoi	NUM
easat-6445	6	2	university	university	NOUN
easat-6445	6	3	of	of	ADP
easat-6445	6	4	business	business	NOUN
easat-6445	6	5	and	and	CCONJ
easat-6445	6	6	technology	technology	NOUN
easat-6445	6	7	,	,	PUNCT
easat-6445	6	8	vietnam	vietnam	PROPN
easat-6445	6	9	;	;	PUNCT
easat-6445	6	10	dangquangtckt@gmail.com	dangquangtckt@gmail.com	PROPN
easat-6445	6	11	(	(	PUNCT
easat-6445	6	12	d.v.q	d.v.q	PROPN
easat-6445	6	13	.	.	PUNCT
easat-6445	6	14	)	)	PUNCT
easat-6445	7	1	4hanoi	4hanoi	NUM
easat-6445	7	2	university	university	NOUN
easat-6445	7	3	of	of	ADP
easat-6445	7	4	natural	natural	ADJ
easat-6445	7	5	resources	resource	NOUN
easat-6445	7	6	and	and	CCONJ
easat-6445	7	7	environment	environment	NOUN
easat-6445	7	8	,	,	PUNCT
easat-6445	7	9	vietnam	vietnam	PROPN
easat-6445	7	10	;	;	PUNCT
easat-6445	7	11	hanoi	hanoi	PROPN
easat-6445	7	12	university	university	PROPN
easat-6445	7	13	of	of	ADP
easat-6445	7	14	industry	industry	NOUN
easat-6445	7	15	,	,	PUNCT
easat-6445	7	16	vietnam	vietnam	PROPN
easat-6445	7	17	;	;	PUNCT
easat-6445	7	18	mttam@hunre.edu.vn	mttam@hunre.edu.vn	NOUN
easat-6445	7	19	;	;	PUNCT
easat-6445	7	20	tammt.ncs@st.haui.edu.vn	tammt.ncs@st.haui.edu.vn	PROPN
easat-6445	7	21	(	(	PUNCT
easat-6445	7	22	m.t.t	m.t.t	NOUN
easat-6445	7	23	.	.	PUNCT
easat-6445	7	24	)	)	PUNCT
easat-6445	8	1	5school	5school	NUM
easat-6445	8	2	of	of	ADP
easat-6445	8	3	economics	economic	NOUN
easat-6445	8	4	,	,	PUNCT
easat-6445	8	5	hanoi	hanoi	PROPN
easat-6445	8	6	university	university	PROPN
easat-6445	8	7	of	of	ADP
easat-6445	8	8	industry	industry	NOUN
easat-6445	8	9	,	,	PUNCT
easat-6445	8	10	vietnam	vietnam	PROPN
easat-6445	8	11	;	;	PUNCT
easat-6445	8	12	taidd@haui.edu.vn	taidd@haui.edu.vn	NOUN
easat-6445	8	13	;	;	PUNCT
easat-6445	8	14	taiketoanquocte@gmail.com	taiketoanquocte@gmail.com	X
easat-6445	8	15	(	(	PUNCT
easat-6445	8	16	d.d.t	d.d.t	PROPN
easat-6445	8	17	.	.	PUNCT
easat-6445	8	18	)	)	PUNCT
easat-6445	8	19	.	.	PUNCT
easat-6445	9	1	abstract	abstract	ADV
easat-6445	9	2	:	:	PUNCT
easat-6445	9	3	the	the	DET
easat-6445	9	4	purpose	purpose	NOUN
easat-6445	9	5	of	of	ADP
easat-6445	9	6	this	this	DET
easat-6445	9	7	study	study	NOUN
easat-6445	9	8	focuses	focus	VERB
easat-6445	9	9	on	on	ADP
easat-6445	9	10	quantitatively	quantitatively	ADV
easat-6445	9	11	analyzing	analyze	VERB
easat-6445	9	12	factors	factor	NOUN
easat-6445	9	13	influencing	influence	VERB
easat-6445	9	14	the	the	DET
easat-6445	9	15	implementation	implementation	NOUN
easat-6445	9	16	of	of	ADP
easat-6445	9	17	lean	lean	ADJ
easat-6445	9	18	accounting	accounting	NOUN
easat-6445	9	19	at	at	ADP
easat-6445	9	20	mechanical	mechanical	ADJ
easat-6445	9	21	firms	firm	NOUN
easat-6445	9	22	in	in	ADP
easat-6445	9	23	hanoi	hanoi	PROPN
easat-6445	9	24	through	through	ADP
easat-6445	9	25	the	the	DET
easat-6445	9	26	results	result	NOUN
easat-6445	9	27	of	of	ADP
easat-6445	9	28	linear	linear	ADJ
easat-6445	9	29	regression	regression	NOUN
easat-6445	9	30	analysis	analysis	NOUN
easat-6445	9	31	with	with	ADP
easat-6445	9	32	the	the	DET
easat-6445	9	33	support	support	NOUN
easat-6445	9	34	of	of	ADP
easat-6445	9	35	spss	spss	PROPN
easat-6445	9	36	software	software	NOUN
easat-6445	9	37	.	.	PUNCT
easat-6445	10	1	we	we	PRON
easat-6445	10	2	surveyed	survey	VERB
easat-6445	10	3	560	560	NUM
easat-6445	10	4	employees	employee	NOUN
easat-6445	10	5	working	work	VERB
easat-6445	10	6	at	at	ADP
easat-6445	10	7	mechanical	mechanical	ADJ
easat-6445	10	8	firms	firm	NOUN
easat-6445	10	9	in	in	ADP
easat-6445	10	10	hanoi	hanoi	PROPN
easat-6445	10	11	,	,	PUNCT
easat-6445	10	12	collecting	collect	VERB
easat-6445	10	13	450	450	NUM
easat-6445	10	14	questionnaires	questionnaire	NOUN
easat-6445	10	15	,	,	PUNCT
easat-6445	10	16	reaching	reach	VERB
easat-6445	10	17	a	a	DET
easat-6445	10	18	rate	rate	NOUN
easat-6445	10	19	of	of	ADP
easat-6445	10	20	80.3	80.3	NUM
easat-6445	10	21	%	%	NOUN
easat-6445	10	22	;	;	PUNCT
easat-6445	10	23	after	after	ADP
easat-6445	10	24	cleaning	clean	VERB
easat-6445	10	25	,	,	PUNCT
easat-6445	10	26	395	395	NUM
easat-6445	10	27	questionnaires	questionnaire	NOUN
easat-6445	10	28	met	meet	VERB
easat-6445	10	29	the	the	DET
easat-6445	10	30	standards	standard	NOUN
easat-6445	10	31	for	for	ADP
easat-6445	10	32	use	use	NOUN
easat-6445	10	33	in	in	ADP
easat-6445	10	34	the	the	DET
easat-6445	10	35	next	next	ADJ
easat-6445	10	36	steps	step	NOUN
easat-6445	10	37	.	.	PUNCT
easat-6445	11	1	the	the	DET
easat-6445	11	2	research	research	NOUN
easat-6445	11	3	results	result	NOUN
easat-6445	11	4	show	show	VERB
easat-6445	11	5	that	that	SCONJ
easat-6445	11	6	the	the	DET
easat-6445	11	7	seven	seven	NUM
easat-6445	11	8	identified	identify	VERB
easat-6445	11	9	factors	factor	NOUN
easat-6445	11	10	all	all	PRON
easat-6445	11	11	have	have	VERB
easat-6445	11	12	a	a	DET
easat-6445	11	13	positive	positive	ADJ
easat-6445	11	14	influence	influence	NOUN
easat-6445	11	15	on	on	ADP
easat-6445	11	16	the	the	DET
easat-6445	11	17	implementation	implementation	NOUN
easat-6445	11	18	of	of	ADP
easat-6445	11	19	lean	lean	ADJ
easat-6445	11	20	accounting	accounting	NOUN
easat-6445	11	21	in	in	ADP
easat-6445	11	22	mechanical	mechanical	ADJ
easat-6445	11	23	firms	firm	NOUN
easat-6445	11	24	,	,	PUNCT
easat-6445	11	25	in	in	ADP
easat-6445	11	26	which	which	PRON
easat-6445	11	27	the	the	DET
easat-6445	11	28	order	order	NOUN
easat-6445	11	29	of	of	ADP
easat-6445	11	30	influence	influence	NOUN
easat-6445	11	31	of	of	ADP
easat-6445	11	32	the	the	DET
easat-6445	11	33	factors	factor	NOUN
easat-6445	11	34	on	on	ADP
easat-6445	11	35	the	the	DET
easat-6445	11	36	implementation	implementation	NOUN
easat-6445	11	37	of	of	ADP
easat-6445	11	38	lean	lean	ADJ
easat-6445	11	39	accounting	accounting	NOUN
easat-6445	11	40	in	in	ADP
easat-6445	11	41	mechanical	mechanical	ADJ
easat-6445	11	42	firms	firm	NOUN
easat-6445	11	43	in	in	ADP
easat-6445	11	44	decreasing	decrease	VERB
easat-6445	11	45	order	order	NOUN
easat-6445	11	46	is	be	AUX
easat-6445	11	47	qualification	qualification	NOUN
easat-6445	11	48	and	and	CCONJ
easat-6445	11	49	awareness	awareness	NOUN
easat-6445	11	50	of	of	ADP
easat-6445	11	51	accounting	accounting	NOUN
easat-6445	11	52	staff	staff	NOUN
easat-6445	11	53	(	(	PUNCT
easat-6445	11	54	kt	kt	PROPN
easat-6445	11	55	)	)	PUNCT
easat-6445	11	56	,	,	PUNCT
easat-6445	11	57	digital	digital	ADJ
easat-6445	11	58	technology	technology	NOUN
easat-6445	11	59	(	(	PUNCT
easat-6445	11	60	cns	cns	NOUN
easat-6445	11	61	)	)	PUNCT
easat-6445	11	62	,	,	PUNCT
easat-6445	11	63	level	level	NOUN
easat-6445	11	64	of	of	ADP
easat-6445	11	65	competition	competition	NOUN
easat-6445	11	66	(	(	PUNCT
easat-6445	11	67	mdct	mdct	PROPN
easat-6445	11	68	)	)	PUNCT
easat-6445	11	69	,	,	PUNCT
easat-6445	11	70	qualification	qualification	NOUN
easat-6445	11	71	and	and	CCONJ
easat-6445	11	72	awareness	awareness	NOUN
easat-6445	11	73	of	of	ADP
easat-6445	11	74	managers	manager	NOUN
easat-6445	11	75	(	(	PUNCT
easat-6445	11	76	nql	nql	PROPN
easat-6445	11	77	)	)	PUNCT
easat-6445	11	78	,	,	PUNCT
easat-6445	11	79	size	size	NOUN
easat-6445	11	80	(	(	PUNCT
easat-6445	11	81	qm	qm	PROPN
easat-6445	11	82	)	)	PUNCT
easat-6445	11	83	,	,	PUNCT
easat-6445	11	84	cost	cost	NOUN
easat-6445	11	85	of	of	ADP
easat-6445	11	86	organizing	organize	VERB
easat-6445	11	87	lean	lean	ADJ
easat-6445	11	88	accounting	accounting	NOUN
easat-6445	11	89	(	(	PUNCT
easat-6445	11	90	cptc	cptc	NOUN
easat-6445	11	91	)	)	PUNCT
easat-6445	11	92	,	,	PUNCT
easat-6445	11	93	and	and	CCONJ
easat-6445	11	94	management	management	NOUN
easat-6445	11	95	decentralization	decentralization	NOUN
easat-6445	11	96	(	(	PUNCT
easat-6445	11	97	pcql	pcql	NOUN
easat-6445	11	98	)	)	PUNCT
easat-6445	11	99	.	.	PUNCT
easat-6445	12	1	from	from	ADP
easat-6445	12	2	the	the	DET
easat-6445	12	3	research	research	NOUN
easat-6445	12	4	results	result	NOUN
easat-6445	12	5	,	,	PUNCT
easat-6445	12	6	the	the	DET
easat-6445	12	7	authors	author	NOUN
easat-6445	12	8	have	have	AUX
easat-6445	12	9	proposed	propose	VERB
easat-6445	12	10	a	a	DET
easat-6445	12	11	number	number	NOUN
easat-6445	12	12	of	of	ADP
easat-6445	12	13	recommendations	recommendation	NOUN
easat-6445	12	14	to	to	PART
easat-6445	12	15	improve	improve	VERB
easat-6445	12	16	the	the	DET
easat-6445	12	17	implementation	implementation	NOUN
easat-6445	12	18	of	of	ADP
easat-6445	12	19	lean	lean	ADJ
easat-6445	12	20	accounting	accounting	NOUN
easat-6445	12	21	in	in	ADP
easat-6445	12	22	mechanical	mechanical	ADJ
easat-6445	12	23	firms	firm	NOUN
easat-6445	12	24	,	,	PUNCT
easat-6445	12	25	thereby	thereby	ADV
easat-6445	12	26	contributing	contribute	VERB
easat-6445	12	27	to	to	ADP
easat-6445	12	28	the	the	DET
easat-6445	12	29	improvement	improvement	NOUN
easat-6445	12	30	of	of	ADP
easat-6445	12	31	lean	lean	ADJ
easat-6445	12	32	production	production	NOUN
easat-6445	12	33	and	and	CCONJ
easat-6445	12	34	improving	improve	VERB
easat-6445	12	35	the	the	DET
easat-6445	12	36	business	business	NOUN
easat-6445	12	37	performance	performance	NOUN
easat-6445	12	38	of	of	ADP
easat-6445	12	39	mechanical	mechanical	ADJ
easat-6445	12	40	firms	firm	NOUN
easat-6445	12	41	in	in	ADP
easat-6445	12	42	the	the	DET
easat-6445	12	43	coming	coming	ADJ
easat-6445	12	44	time	time	NOUN
easat-6445	12	45	.	.	PUNCT
easat-6445	13	1	keywords	keyword	NOUN
easat-6445	13	2	:	:	PUNCT
easat-6445	13	3	accountant	accountant	NOUN
easat-6445	13	4	,	,	PUNCT
easat-6445	13	5	accounting	accounting	NOUN
easat-6445	13	6	,	,	PUNCT
easat-6445	13	7	digital	digital	ADJ
easat-6445	13	8	technology	technology	NOUN
easat-6445	13	9	,	,	PUNCT
easat-6445	13	10	lean	lean	ADJ
easat-6445	13	11	accounting	accounting	NOUN
easat-6445	13	12	,	,	PUNCT
easat-6445	13	13	level	level	NOUN
easat-6445	13	14	of	of	ADP
easat-6445	13	15	competition	competition	NOUN
easat-6445	13	16	,	,	PUNCT
easat-6445	13	17	manager	manager	NOUN
easat-6445	13	18	.	.	PUNCT
easat-6445	14	1	1	1	X
easat-6445	14	2	.	.	X
easat-6445	14	3	introduction	introduction	NOUN
easat-6445	14	4	the	the	DET
easat-6445	14	5	4.0	4.0	NUM
easat-6445	14	6	industrial	industrial	ADJ
easat-6445	14	7	revolution	revolution	NOUN
easat-6445	14	8	helps	helps	AUX
easat-6445	14	9	connect	connect	VERB
easat-6445	14	10	the	the	DET
easat-6445	14	11	world	world	NOUN
easat-6445	14	12	with	with	ADP
easat-6445	14	13	information	information	NOUN
easat-6445	14	14	on	on	ADP
easat-6445	14	15	standards	standard	NOUN
easat-6445	14	16	,	,	PUNCT
easat-6445	14	17	techniques	technique	NOUN
easat-6445	14	18	,	,	PUNCT
easat-6445	14	19	and	and	CCONJ
easat-6445	14	20	technology	technology	NOUN
easat-6445	14	21	for	for	ADP
easat-6445	14	22	all	all	DET
easat-6445	14	23	the	the	DET
easat-6445	14	24	most	most	ADV
easat-6445	14	25	developed	develop	VERB
easat-6445	14	26	countries	country	NOUN
easat-6445	14	27	in	in	ADP
easat-6445	14	28	the	the	DET
easat-6445	14	29	field	field	NOUN
easat-6445	14	30	,	,	PUNCT
easat-6445	14	31	helping	help	VERB
easat-6445	14	32	vietnam	vietnam	NOUN
easat-6445	14	33	quickly	quickly	ADV
easat-6445	14	34	access	access	NOUN
easat-6445	14	35	,	,	PUNCT
easat-6445	14	36	learn	learn	VERB
easat-6445	14	37	,	,	PUNCT
easat-6445	14	38	and	and	CCONJ
easat-6445	14	39	innovate	innovate	VERB
easat-6445	14	40	more	more	ADJ
easat-6445	14	41	.	.	PUNCT
easat-6445	15	1	however	however	ADV
easat-6445	15	2	,	,	PUNCT
easat-6445	15	3	this	this	PRON
easat-6445	15	4	is	be	AUX
easat-6445	15	5	also	also	ADV
easat-6445	15	6	a	a	DET
easat-6445	15	7	challenge	challenge	NOUN
easat-6445	15	8	for	for	ADP
easat-6445	15	9	the	the	DET
easat-6445	15	10	mechanical	mechanical	ADJ
easat-6445	15	11	industry	industry	NOUN
easat-6445	15	12	and	and	CCONJ
easat-6445	15	13	mechanical	mechanical	ADJ
easat-6445	15	14	enterprises	enterprise	NOUN
easat-6445	15	15	,	,	PUNCT
easat-6445	15	16	because	because	SCONJ
easat-6445	15	17	the	the	DET
easat-6445	15	18	construction	construction	NOUN
easat-6445	15	19	of	of	ADP
easat-6445	15	20	standards	standard	NOUN
easat-6445	15	21	and	and	CCONJ
easat-6445	15	22	techniques	technique	NOUN
easat-6445	15	23	has	have	AUX
easat-6445	15	24	not	not	PART
easat-6445	15	25	received	receive	VERB
easat-6445	15	26	due	due	ADJ
easat-6445	15	27	attention	attention	NOUN
easat-6445	15	28	and	and	CCONJ
easat-6445	15	29	is	be	AUX
easat-6445	15	30	not	not	PART
easat-6445	15	31	synchronized	synchronize	VERB
easat-6445	15	32	with	with	ADP
easat-6445	15	33	the	the	DET
easat-6445	15	34	support	support	NOUN
easat-6445	15	35	of	of	ADP
easat-6445	15	36	state	state	NOUN
easat-6445	15	37	agencies	agency	NOUN
easat-6445	15	38	'	'	PART
easat-6445	15	39	operations	operation	NOUN
easat-6445	15	40	according	accord	VERB
easat-6445	15	41	to	to	ADP
easat-6445	15	42	registered	register	VERB
easat-6445	15	43	standards	standard	NOUN
easat-6445	15	44	and	and	CCONJ
easat-6445	15	45	regulations	regulation	NOUN
easat-6445	15	46	.	.	PUNCT
easat-6445	16	1	therefore	therefore	ADV
easat-6445	16	2	,	,	PUNCT
easat-6445	16	3	most	most	ADJ
easat-6445	16	4	mechanical	mechanical	ADJ
easat-6445	16	5	firms	firm	NOUN
easat-6445	16	6	have	have	AUX
easat-6445	16	7	applied	apply	VERB
easat-6445	16	8	the	the	DET
easat-6445	16	9	achievements	achievement	NOUN
easat-6445	16	10	of	of	ADP
easat-6445	16	11	the	the	DET
easat-6445	16	12	4.0	4.0	NUM
easat-6445	16	13	industrial	industrial	ADJ
easat-6445	16	14	revolution	revolution	NOUN
easat-6445	16	15	to	to	PART
easat-6445	16	16	implement	implement	VERB
easat-6445	16	17	a	a	DET
easat-6445	16	18	lean	lean	ADJ
easat-6445	16	19	production	production	NOUN
easat-6445	16	20	system	system	NOUN
easat-6445	16	21	.	.	PUNCT
easat-6445	17	1	therefore	therefore	ADV
easat-6445	17	2	,	,	PUNCT
easat-6445	17	3	the	the	DET
easat-6445	17	4	implementation	implementation	NOUN
easat-6445	17	5	of	of	ADP
easat-6445	17	6	lean	lean	ADJ
easat-6445	17	7	accounting	accounting	NOUN
easat-6445	17	8	in	in	ADP
easat-6445	17	9	these	these	DET
easat-6445	17	10	firms	firm	NOUN
easat-6445	17	11	has	have	AUX
easat-6445	17	12	also	also	ADV
easat-6445	17	13	been	be	AUX
easat-6445	17	14	gradually	gradually	ADV
easat-6445	17	15	implemented	implement	VERB
easat-6445	17	16	in	in	ADP
easat-6445	17	17	recent	recent	ADJ
easat-6445	17	18	years	year	NOUN
easat-6445	17	19	.	.	PUNCT
easat-6445	18	1	to	to	PART
easat-6445	18	2	adapt	adapt	VERB
easat-6445	18	3	to	to	ADP
easat-6445	18	4	changes	change	NOUN
easat-6445	18	5	in	in	ADP
easat-6445	18	6	the	the	DET
easat-6445	18	7	business	business	NOUN
easat-6445	18	8	environment	environment	NOUN
easat-6445	18	9	in	in	ADP
easat-6445	18	10	the	the	DET
easat-6445	18	11	new	new	ADJ
easat-6445	18	12	context	context	NOUN
easat-6445	18	13	,	,	PUNCT
easat-6445	18	14	mechanical	mechanical	ADJ
easat-6445	18	15	firms	firm	NOUN
easat-6445	18	16	in	in	ADP
easat-6445	18	17	hanoi	hanoi	PROPN
easat-6445	18	18	,	,	PUNCT
easat-6445	18	19	which	which	PRON
easat-6445	18	20	are	be	AUX
easat-6445	18	21	industries	industry	NOUN
easat-6445	18	22	with	with	ADP
easat-6445	18	23	low	low	ADJ
easat-6445	18	24	technological	technological	ADJ
easat-6445	18	25	levels	level	NOUN
easat-6445	18	26	,	,	PUNCT
easat-6445	18	27	need	need	VERB
easat-6445	18	28	to	to	PART
easat-6445	18	29	orient	orient	VERB
easat-6445	18	30	their	their	PRON
easat-6445	18	31	business	business	NOUN
easat-6445	18	32	strategies	strategy	NOUN
easat-6445	18	33	to	to	PART
easat-6445	18	34	create	create	VERB
easat-6445	18	35	new	new	ADJ
easat-6445	18	36	competitive	competitive	ADJ
easat-6445	18	37	advantages	advantage	NOUN
easat-6445	18	38	and	and	CCONJ
easat-6445	18	39	improve	improve	VERB
easat-6445	18	40	business	business	NOUN
easat-6445	18	41	performance	performance	NOUN
easat-6445	18	42	.	.	PUNCT
easat-6445	19	1	one	one	NUM
easat-6445	19	2	of	of	ADP
easat-6445	19	3	the	the	DET
easat-6445	19	4	effective	effective	ADJ
easat-6445	19	5	management	management	NOUN
easat-6445	19	6	tools	tool	NOUN
easat-6445	19	7	suitable	suitable	ADJ
easat-6445	19	8	for	for	ADP
easat-6445	19	9	the	the	DET
easat-6445	19	10	current	current	ADJ
easat-6445	19	11	new	new	ADJ
easat-6445	19	12	context	context	NOUN
easat-6445	19	13	is	be	AUX
easat-6445	19	14	lean	lean	ADJ
easat-6445	19	15	accounting	accounting	NOUN
easat-6445	19	16	.	.	PUNCT
easat-6445	20	1	lean	lean	ADJ
easat-6445	20	2	accounting	accounting	NOUN
easat-6445	20	3	is	be	AUX
easat-6445	20	4	a	a	DET
easat-6445	20	5	flexible	flexible	ADJ
easat-6445	20	6	accounting	accounting	NOUN
easat-6445	20	7	system	system	NOUN
easat-6445	20	8	,	,	PUNCT
easat-6445	20	9	including	include	VERB
easat-6445	20	10	a	a	DET
easat-6445	20	11	set	set	NOUN
easat-6445	20	12	of	of	ADP
easat-6445	20	13	flexible	flexible	ADJ
easat-6445	20	14	principles	principle	NOUN
easat-6445	20	15	and	and	CCONJ
easat-6445	20	16	practices	practice	NOUN
easat-6445	20	17	,	,	PUNCT
easat-6445	20	18	simulating	simulate	VERB
easat-6445	20	19	lean	lean	ADJ
easat-6445	20	20	production	production	NOUN
easat-6445	20	21	by	by	ADP
easat-6445	20	22	providing	provide	VERB
easat-6445	20	23	appropriate	appropriate	ADJ
easat-6445	20	24	control	control	NOUN
easat-6445	20	25	and	and	CCONJ
easat-6445	20	26	measurement	measurement	NOUN
easat-6445	20	27	reports	report	NOUN
easat-6445	20	28	,	,	PUNCT
easat-6445	20	29	disclosing	disclose	VERB
easat-6445	20	30	information	information	NOUN
easat-6445	20	31	about	about	ADP
easat-6445	20	32	activities	activity	NOUN
easat-6445	20	33	that	that	PRON
easat-6445	20	34	bring	bring	VERB
easat-6445	20	35	value	value	NOUN
easat-6445	20	36	to	to	ADP
easat-6445	20	37	customers	customer	NOUN
easat-6445	20	38	by	by	ADP
easat-6445	20	39	cutting	cut	VERB
easat-6445	20	40	costs	cost	NOUN
easat-6445	20	41	,	,	PUNCT
easat-6445	20	42	and	and	CCONJ
easat-6445	20	43	eliminating	eliminate	VERB
easat-6445	20	44	meaningless	meaningless	ADJ
easat-6445	20	45	processes	process	NOUN
easat-6445	20	46	at	at	ADP
easat-6445	20	47	each	each	DET
easat-6445	20	48	level	level	NOUN
easat-6445	20	49	of	of	ADP
easat-6445	20	50	production	production	NOUN
easat-6445	20	51	to	to	PART
easat-6445	20	52	reflect	reflect	VERB
easat-6445	20	53	the	the	DET
easat-6445	20	54	best	good	ADJ
easat-6445	20	55	https://orcid.org/0000-0003-2756-0692	https://orcid.org/0000-0003-2756-0692	PROPN
easat-6445	20	56	1986	1986	NUM
easat-6445	20	57	edelweiss	edelweiss	PROPN
easat-6445	20	58	applied	apply	VERB
easat-6445	20	59	science	science	NOUN
easat-6445	20	60	and	and	CCONJ
easat-6445	20	61	technology	technology	NOUN
easat-6445	20	62	issn	issn	PROPN
easat-6445	20	63	:	:	PUNCT
easat-6445	20	64	2576	2576	NUM
easat-6445	20	65	-	-	SYM
easat-6445	20	66	8484	8484	NUM
easat-6445	20	67	vol	vol	NOUN
easat-6445	20	68	.	.	PROPN
easat-6445	21	1	9	9	NUM
easat-6445	21	2	,	,	PUNCT
easat-6445	21	3	no	no	INTJ
easat-6445	21	4	.	.	NOUN
easat-6445	21	5	4	4	NUM
easat-6445	21	6	:	:	SYM
easat-6445	21	7	1985	1985	NUM
easat-6445	21	8	-	-	SYM
easat-6445	21	9	2002	2002	NUM
easat-6445	21	10	,	,	PUNCT
easat-6445	21	11	2025	2025	NUM
easat-6445	21	12	doi	doi	NOUN
easat-6445	21	13	:	:	PUNCT
easat-6445	21	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	21	15	©	©	NOUN
easat-6445	21	16	2025	2025	NUM
easat-6445	21	17	by	by	ADP
easat-6445	21	18	the	the	DET
easat-6445	21	19	authors	author	NOUN
easat-6445	21	20	;	;	PUNCT
easat-6445	21	21	licensee	licensee	PROPN
easat-6445	21	22	learning	learning	NOUN
easat-6445	21	23	gate	gate	VERB
easat-6445	21	24	financial	financial	ADJ
easat-6445	21	25	performance	performance	NOUN
easat-6445	21	26	of	of	ADP
easat-6445	21	27	the	the	DET
easat-6445	21	28	company	company	NOUN
easat-6445	21	29	[	[	X
easat-6445	21	30	1	1	NUM
easat-6445	21	31	]	]	PUNCT
easat-6445	21	32	.	.	PUNCT
easat-6445	22	1	according	accord	VERB
easat-6445	22	2	to	to	ADP
easat-6445	22	3	maskell	maskell	NOUN
easat-6445	22	4	and	and	CCONJ
easat-6445	22	5	baggaley	baggaley	NOUN
easat-6445	22	6	[	[	X
easat-6445	22	7	2	2	X
easat-6445	22	8	]	]	PUNCT
easat-6445	22	9	implementing	implement	VERB
easat-6445	22	10	lean	lean	ADJ
easat-6445	22	11	accounting	accounting	NOUN
easat-6445	22	12	brings	bring	VERB
easat-6445	22	13	many	many	ADJ
easat-6445	22	14	benefits	benefit	NOUN
easat-6445	22	15	to	to	ADP
easat-6445	22	16	firms	firm	NOUN
easat-6445	22	17	,	,	PUNCT
easat-6445	22	18	such	such	ADJ
easat-6445	22	19	as	as	ADP
easat-6445	22	20	contributing	contribute	VERB
easat-6445	22	21	to	to	ADP
easat-6445	22	22	preventing	prevent	VERB
easat-6445	22	23	waste	waste	NOUN
easat-6445	22	24	and	and	CCONJ
easat-6445	22	25	loss	loss	NOUN
easat-6445	22	26	occurring	occur	VERB
easat-6445	22	27	in	in	ADP
easat-6445	22	28	the	the	DET
easat-6445	22	29	production	production	NOUN
easat-6445	22	30	process	process	NOUN
easat-6445	22	31	of	of	ADP
easat-6445	22	32	the	the	DET
easat-6445	22	33	firm	firm	NOUN
easat-6445	22	34	,	,	PUNCT
easat-6445	22	35	thereby	thereby	ADV
easat-6445	22	36	reducing	reduce	VERB
easat-6445	22	37	costs	cost	NOUN
easat-6445	22	38	and	and	CCONJ
easat-6445	22	39	increasing	increase	VERB
easat-6445	22	40	profits	profit	NOUN
easat-6445	22	41	;	;	PUNCT
easat-6445	22	42	(	(	PUNCT
easat-6445	22	43	ii	ii	NOUN
easat-6445	22	44	)	)	PUNCT
easat-6445	22	45	the	the	DET
easat-6445	22	46	use	use	NOUN
easat-6445	22	47	of	of	ADP
easat-6445	22	48	lean	lean	ADJ
easat-6445	22	49	accounting	accounting	NOUN
easat-6445	22	50	tools	tool	NOUN
easat-6445	22	51	in	in	ADP
easat-6445	22	52	firms	firm	NOUN
easat-6445	22	53	contributes	contribute	VERB
easat-6445	22	54	to	to	ADP
easat-6445	22	55	improving	improve	VERB
easat-6445	22	56	capacity	capacity	NOUN
easat-6445	22	57	to	to	PART
easat-6445	22	58	achieve	achieve	VERB
easat-6445	22	59	sustainable	sustainable	ADJ
easat-6445	22	60	advantages	advantage	NOUN
easat-6445	22	61	and	and	CCONJ
easat-6445	22	62	improve	improve	VERB
easat-6445	22	63	production	production	NOUN
easat-6445	22	64	performance	performance	NOUN
easat-6445	22	65	and	and	CCONJ
easat-6445	22	66	business	business	NOUN
easat-6445	22	67	performance	performance	NOUN
easat-6445	22	68	.	.	PUNCT
easat-6445	23	1	therefore	therefore	ADV
easat-6445	23	2	,	,	PUNCT
easat-6445	23	3	today	today	NOUN
easat-6445	23	4	many	many	ADJ
easat-6445	23	5	managers	manager	NOUN
easat-6445	23	6	and	and	CCONJ
easat-6445	23	7	researchers	researcher	NOUN
easat-6445	23	8	have	have	AUX
easat-6445	23	9	acknowledged	acknowledge	VERB
easat-6445	23	10	the	the	DET
easat-6445	23	11	importance	importance	NOUN
easat-6445	23	12	of	of	ADP
easat-6445	23	13	lean	lean	ADJ
easat-6445	23	14	accounting	accounting	NOUN
easat-6445	23	15	for	for	ADP
easat-6445	23	16	the	the	DET
easat-6445	23	17	sustainable	sustainable	ADJ
easat-6445	23	18	development	development	NOUN
easat-6445	23	19	of	of	ADP
easat-6445	23	20	firms	firm	NOUN
easat-6445	23	21	.	.	PUNCT
easat-6445	24	1	lean	lean	ADJ
easat-6445	24	2	accounting	accounting	NOUN
easat-6445	24	3	reflects	reflect	VERB
easat-6445	24	4	business	business	NOUN
easat-6445	24	5	strategy	strategy	NOUN
easat-6445	24	6	;	;	PUNCT
easat-6445	24	7	information	information	NOUN
easat-6445	24	8	is	be	AUX
easat-6445	24	9	collected	collect	VERB
easat-6445	24	10	and	and	CCONJ
easat-6445	24	11	presented	present	VERB
easat-6445	24	12	in	in	ADP
easat-6445	24	13	a	a	DET
easat-6445	24	14	simple	simple	ADJ
easat-6445	24	15	and	and	CCONJ
easat-6445	24	16	intuitive	intuitive	ADJ
easat-6445	24	17	way	way	NOUN
easat-6445	25	1	[	[	X
easat-6445	25	2	2	2	NUM
easat-6445	25	3	]	]	PUNCT
easat-6445	25	4	.	.	PUNCT
easat-6445	26	1	however	however	ADV
easat-6445	26	2	,	,	PUNCT
easat-6445	26	3	lean	lean	ADJ
easat-6445	26	4	accounting	accounting	NOUN
easat-6445	26	5	has	have	VERB
easat-6445	26	6	higher	high	ADJ
easat-6445	26	7	requirements	requirement	NOUN
easat-6445	26	8	,	,	PUNCT
easat-6445	26	9	so	so	CCONJ
easat-6445	26	10	when	when	SCONJ
easat-6445	26	11	implemented	implement	VERB
easat-6445	26	12	,	,	PUNCT
easat-6445	26	13	it	it	PRON
easat-6445	26	14	also	also	ADV
easat-6445	26	15	requires	require	VERB
easat-6445	26	16	certain	certain	ADJ
easat-6445	26	17	conditions	condition	NOUN
easat-6445	26	18	.	.	PUNCT
easat-6445	27	1	in	in	ADP
easat-6445	27	2	addition	addition	NOUN
easat-6445	27	3	,	,	PUNCT
easat-6445	27	4	the	the	DET
easat-6445	27	5	implementation	implementation	NOUN
easat-6445	27	6	of	of	ADP
easat-6445	27	7	lean	lean	ADJ
easat-6445	27	8	accounting	accounting	NOUN
easat-6445	27	9	in	in	ADP
easat-6445	27	10	firms	firm	NOUN
easat-6445	27	11	is	be	AUX
easat-6445	27	12	also	also	ADV
easat-6445	27	13	affected	affect	VERB
easat-6445	27	14	by	by	ADP
easat-6445	27	15	factors	factor	NOUN
easat-6445	27	16	inside	inside	ADP
easat-6445	27	17	and	and	CCONJ
easat-6445	27	18	outside	outside	ADP
easat-6445	27	19	the	the	DET
easat-6445	27	20	firm	firm	NOUN
easat-6445	27	21	.	.	PUNCT
easat-6445	28	1	2	2	X
easat-6445	28	2	.	.	X
easat-6445	28	3	theories	theory	NOUN
easat-6445	28	4	and	and	CCONJ
easat-6445	28	5	research	research	NOUN
easat-6445	28	6	hypothesis	hypothesis	NOUN
easat-6445	28	7	2.1	2.1	NUM
easat-6445	28	8	.	.	PUNCT
easat-6445	28	9	size	size	NOUN
easat-6445	28	10	many	many	ADJ
easat-6445	28	11	studies	study	NOUN
easat-6445	28	12	related	relate	VERB
easat-6445	28	13	to	to	ADP
easat-6445	28	14	determining	determine	VERB
easat-6445	28	15	the	the	DET
easat-6445	28	16	factors	factor	NOUN
easat-6445	28	17	that	that	PRON
easat-6445	28	18	regulate	regulate	VERB
easat-6445	28	19	the	the	DET
easat-6445	28	20	implementation	implementation	NOUN
easat-6445	28	21	of	of	ADP
easat-6445	28	22	management	management	NOUN
easat-6445	28	23	accounting	account	VERB
easat-6445	28	24	in	in	ADP
easat-6445	28	25	general	general	ADJ
easat-6445	28	26	and	and	CCONJ
easat-6445	28	27	lean	lean	ADJ
easat-6445	28	28	accounting	accounting	NOUN
easat-6445	28	29	in	in	ADP
easat-6445	28	30	particular	particular	ADJ
easat-6445	28	31	show	show	NOUN
easat-6445	28	32	that	that	SCONJ
easat-6445	28	33	the	the	DET
easat-6445	28	34	size	size	NOUN
easat-6445	28	35	of	of	ADP
easat-6445	28	36	the	the	DET
easat-6445	28	37	enterprise	enterprise	NOUN
easat-6445	28	38	is	be	AUX
easat-6445	28	39	one	one	NUM
easat-6445	28	40	of	of	ADP
easat-6445	28	41	the	the	DET
easat-6445	28	42	influencing	influence	VERB
easat-6445	28	43	factors	factor	NOUN
easat-6445	28	44	.	.	PUNCT
easat-6445	29	1	first	first	ADV
easat-6445	29	2	of	of	ADP
easat-6445	29	3	all	all	PRON
easat-6445	29	4	,	,	PUNCT
easat-6445	29	5	the	the	DET
easat-6445	29	6	sophistication	sophistication	NOUN
easat-6445	29	7	and	and	CCONJ
easat-6445	29	8	complexity	complexity	NOUN
easat-6445	29	9	of	of	ADP
easat-6445	29	10	the	the	DET
easat-6445	29	11	accounting	accounting	NOUN
easat-6445	29	12	system	system	NOUN
easat-6445	29	13	depend	depend	VERB
easat-6445	29	14	on	on	ADP
easat-6445	29	15	the	the	DET
easat-6445	29	16	size	size	NOUN
easat-6445	29	17	of	of	ADP
easat-6445	29	18	the	the	DET
easat-6445	29	19	enterprise	enterprise	NOUN
easat-6445	29	20	[	[	X
easat-6445	29	21	3	3	NUM
easat-6445	29	22	]	]	PUNCT
easat-6445	29	23	.	.	PUNCT
easat-6445	30	1	as	as	SCONJ
easat-6445	30	2	the	the	DET
easat-6445	30	3	firm	firm	NOUN
easat-6445	30	4	grows	grow	VERB
easat-6445	30	5	in	in	ADP
easat-6445	30	6	size	size	NOUN
easat-6445	30	7	,	,	PUNCT
easat-6445	30	8	the	the	DET
easat-6445	30	9	issues	issue	NOUN
easat-6445	30	10	of	of	ADP
easat-6445	30	11	communication	communication	NOUN
easat-6445	30	12	and	and	CCONJ
easat-6445	30	13	control	control	NOUN
easat-6445	30	14	are	be	AUX
easat-6445	30	15	of	of	ADP
easat-6445	30	16	particular	particular	ADJ
easat-6445	30	17	concern	concern	NOUN
easat-6445	30	18	,	,	PUNCT
easat-6445	30	19	so	so	SCONJ
easat-6445	30	20	the	the	DET
easat-6445	30	21	control	control	NOUN
easat-6445	30	22	and	and	CCONJ
easat-6445	30	23	management	management	NOUN
easat-6445	30	24	process	process	NOUN
easat-6445	30	25	becomes	become	VERB
easat-6445	30	26	more	more	ADV
easat-6445	30	27	complicated	complicated	ADJ
easat-6445	30	28	.	.	PUNCT
easat-6445	31	1	the	the	PRON
easat-6445	31	2	larger	large	ADJ
easat-6445	31	3	the	the	DET
easat-6445	31	4	size	size	NOUN
easat-6445	31	5	,	,	PUNCT
easat-6445	31	6	the	the	PRON
easat-6445	31	7	higher	high	ADJ
easat-6445	31	8	the	the	DET
easat-6445	31	9	demand	demand	NOUN
easat-6445	31	10	for	for	ADP
easat-6445	31	11	a	a	DET
easat-6445	31	12	complex	complex	ADJ
easat-6445	31	13	management	management	NOUN
easat-6445	31	14	accounting	accounting	NOUN
easat-6445	31	15	system	system	NOUN
easat-6445	31	16	with	with	ADP
easat-6445	31	17	modern	modern	ADJ
easat-6445	31	18	tools	tool	NOUN
easat-6445	31	19	.	.	PUNCT
easat-6445	32	1	to	to	PART
easat-6445	32	2	meet	meet	VERB
easat-6445	32	3	this	this	PRON
easat-6445	32	4	,	,	PUNCT
easat-6445	32	5	firms	firm	NOUN
easat-6445	32	6	are	be	AUX
easat-6445	32	7	required	require	VERB
easat-6445	32	8	to	to	PART
easat-6445	32	9	apply	apply	VERB
easat-6445	32	10	new	new	ADJ
easat-6445	32	11	and	and	CCONJ
easat-6445	32	12	more	more	ADV
easat-6445	32	13	effective	effective	ADJ
easat-6445	32	14	information	information	NOUN
easat-6445	32	15	systems	system	NOUN
easat-6445	32	16	,	,	PUNCT
easat-6445	32	17	and	and	CCONJ
easat-6445	32	18	applying	apply	VERB
easat-6445	32	19	lean	lean	ADJ
easat-6445	32	20	accounting	accounting	NOUN
easat-6445	32	21	is	be	AUX
easat-6445	32	22	a	a	DET
easat-6445	32	23	necessary	necessary	ADJ
easat-6445	32	24	choice	choice	NOUN
easat-6445	32	25	.	.	PUNCT
easat-6445	33	1	moreover	moreover	ADV
easat-6445	33	2	,	,	PUNCT
easat-6445	33	3	the	the	DET
easat-6445	33	4	increase	increase	NOUN
easat-6445	33	5	in	in	ADP
easat-6445	33	6	the	the	DET
easat-6445	33	7	size	size	NOUN
easat-6445	33	8	of	of	ADP
easat-6445	33	9	the	the	DET
easat-6445	33	10	firm	firm	NOUN
easat-6445	33	11	leads	lead	VERB
easat-6445	33	12	to	to	ADP
easat-6445	33	13	increased	increase	VERB
easat-6445	33	14	costs	cost	NOUN
easat-6445	33	15	and	and	CCONJ
easat-6445	33	16	time	time	NOUN
easat-6445	33	17	for	for	ADP
easat-6445	33	18	information	information	NOUN
easat-6445	33	19	processing	processing	NOUN
easat-6445	33	20	[	[	X
easat-6445	33	21	3	3	NUM
easat-6445	33	22	]	]	PUNCT
easat-6445	33	23	.	.	PUNCT
easat-6445	34	1	in	in	ADP
easat-6445	34	2	addition	addition	NOUN
easat-6445	34	3	,	,	PUNCT
easat-6445	34	4	larger	large	ADJ
easat-6445	34	5	firms	firm	NOUN
easat-6445	34	6	have	have	VERB
easat-6445	34	7	more	more	ADV
easat-6445	34	8	abundant	abundant	ADJ
easat-6445	34	9	resources	resource	NOUN
easat-6445	34	10	,	,	PUNCT
easat-6445	34	11	so	so	SCONJ
easat-6445	34	12	they	they	PRON
easat-6445	34	13	can	can	AUX
easat-6445	34	14	apply	apply	VERB
easat-6445	34	15	more	more	ADV
easat-6445	34	16	complex	complex	ADJ
easat-6445	34	17	and	and	CCONJ
easat-6445	34	18	expensive	expensive	ADJ
easat-6445	34	19	accounting	accounting	NOUN
easat-6445	34	20	methods	method	NOUN
easat-6445	34	21	and	and	CCONJ
easat-6445	34	22	tools	tool	NOUN
easat-6445	34	23	.	.	PUNCT
easat-6445	35	1	however	however	ADV
easat-6445	35	2	,	,	PUNCT
easat-6445	35	3	it	it	PRON
easat-6445	35	4	is	be	AUX
easat-6445	35	5	also	also	ADV
easat-6445	35	6	argued	argue	VERB
easat-6445	35	7	that	that	SCONJ
easat-6445	35	8	small	small	ADJ
easat-6445	35	9	firms	firm	NOUN
easat-6445	35	10	can	can	AUX
easat-6445	35	11	more	more	ADV
easat-6445	35	12	easily	easily	ADV
easat-6445	35	13	convert	convert	VERB
easat-6445	35	14	their	their	PRON
easat-6445	35	15	accounting	accounting	NOUN
easat-6445	35	16	systems	system	NOUN
easat-6445	35	17	[	[	X
easat-6445	35	18	4	4	X
easat-6445	35	19	]	]	X
easat-6445	35	20	businesses	business	NOUN
easat-6445	35	21	must	must	AUX
easat-6445	35	22	realize	realize	VERB
easat-6445	35	23	that	that	SCONJ
easat-6445	35	24	the	the	DET
easat-6445	35	25	entire	entire	ADJ
easat-6445	35	26	organization	organization	NOUN
easat-6445	35	27	must	must	AUX
easat-6445	35	28	support	support	VERB
easat-6445	35	29	the	the	DET
easat-6445	35	30	implementation	implementation	NOUN
easat-6445	35	31	of	of	ADP
easat-6445	35	32	lean	lean	ADJ
easat-6445	35	33	[	[	X
easat-6445	35	34	5	5	NUM
easat-6445	35	35	,	,	PUNCT
easat-6445	35	36	6	6	NUM
easat-6445	35	37	]	]	PUNCT
easat-6445	35	38	.	.	PUNCT
easat-6445	36	1	lean	lean	ADJ
easat-6445	36	2	accounting	accounting	NOUN
easat-6445	36	3	is	be	AUX
easat-6445	36	4	a	a	DET
easat-6445	36	5	recent	recent	ADJ
easat-6445	36	6	addition	addition	NOUN
easat-6445	36	7	to	to	ADP
easat-6445	36	8	cost	cost	NOUN
easat-6445	36	9	reduction	reduction	NOUN
easat-6445	36	10	strategies	strategy	NOUN
easat-6445	36	11	,	,	PUNCT
easat-6445	36	12	according	accord	VERB
easat-6445	36	13	to	to	ADP
easat-6445	36	14	marghani	marghani	PROPN
easat-6445	36	15	,	,	PUNCT
easat-6445	36	16	et	et	PROPN
easat-6445	36	17	al	al	PROPN
easat-6445	36	18	.	.	PUNCT
easat-6445	37	1	[	[	X
easat-6445	37	2	7	7	X
easat-6445	37	3	]	]	PUNCT
easat-6445	37	4	who	who	PRON
easat-6445	37	5	also	also	ADV
easat-6445	37	6	quantify	quantify	VERB
easat-6445	37	7	the	the	DET
easat-6445	37	8	degree	degree	NOUN
easat-6445	37	9	of	of	ADP
easat-6445	37	10	difficulty	difficulty	NOUN
easat-6445	37	11	and	and	CCONJ
easat-6445	37	12	barriers	barrier	NOUN
easat-6445	37	13	in	in	ADP
easat-6445	37	14	implementing	implement	VERB
easat-6445	37	15	lean	lean	ADJ
easat-6445	37	16	accounting	accounting	NOUN
easat-6445	37	17	practices	practice	NOUN
easat-6445	37	18	in	in	ADP
easat-6445	37	19	algeria	algeria	PROPN
easat-6445	37	20	's	's	PART
easat-6445	37	21	al	al	PROPN
easat-6445	37	22	-	-	PUNCT
easat-6445	37	23	wadi	wadi	PROPN
easat-6445	37	24	state	state	NOUN
easat-6445	37	25	's	's	PART
easat-6445	37	26	economic	economic	ADJ
easat-6445	37	27	institutions	institution	NOUN
easat-6445	37	28	.	.	PUNCT
easat-6445	38	1	the	the	DET
easat-6445	38	2	conclusion	conclusion	NOUN
easat-6445	38	3	is	be	AUX
easat-6445	38	4	that	that	SCONJ
easat-6445	38	5	although	although	SCONJ
easat-6445	38	6	the	the	DET
easat-6445	38	7	el	el	PROPN
easat-6445	38	8	-	-	PUNCT
easat-6445	38	9	wadi	wadi	PROPN
easat-6445	38	10	state	state	NOUN
easat-6445	38	11	of	of	ADP
easat-6445	38	12	algeria	algeria	PROPN
easat-6445	38	13	's	's	PART
easat-6445	38	14	economic	economic	ADJ
easat-6445	38	15	institutions	institution	NOUN
easat-6445	38	16	meet	meet	VERB
easat-6445	38	17	many	many	ADJ
easat-6445	38	18	conditions	condition	NOUN
easat-6445	38	19	for	for	ADP
easat-6445	38	20	implementing	implement	VERB
easat-6445	38	21	lean	lean	ADJ
easat-6445	38	22	accounting	accounting	NOUN
easat-6445	38	23	,	,	PUNCT
easat-6445	38	24	there	there	PRON
easat-6445	38	25	are	be	VERB
easat-6445	38	26	certain	certain	ADJ
easat-6445	38	27	obstacles	obstacle	NOUN
easat-6445	38	28	and	and	CCONJ
easat-6445	38	29	difficulties	difficulty	NOUN
easat-6445	38	30	that	that	PRON
easat-6445	38	31	keep	keep	VERB
easat-6445	38	32	it	it	PRON
easat-6445	38	33	from	from	ADP
easat-6445	38	34	being	be	AUX
easat-6445	38	35	used	use	VERB
easat-6445	38	36	.	.	PUNCT
easat-6445	39	1	hypothesis	hypothesis	NOUN
easat-6445	39	2	h1	h1	PROPN
easat-6445	39	3	:	:	PUNCT
easat-6445	39	4	size	size	NOUN
easat-6445	39	5	has	have	VERB
easat-6445	39	6	a	a	DET
easat-6445	39	7	positive	positive	ADJ
easat-6445	39	8	influence	influence	NOUN
easat-6445	39	9	on	on	ADP
easat-6445	39	10	the	the	DET
easat-6445	39	11	implementation	implementation	NOUN
easat-6445	39	12	of	of	ADP
easat-6445	39	13	lean	lean	ADJ
easat-6445	39	14	accounting	accounting	NOUN
easat-6445	39	15	at	at	ADP
easat-6445	39	16	mechanical	mechanical	ADJ
easat-6445	39	17	enterprises	enterprise	NOUN
easat-6445	39	18	in	in	ADP
easat-6445	39	19	hanoi	hanoi	PROPN
easat-6445	39	20	.	.	PUNCT
easat-6445	40	1	2.2	2.2	NUM
easat-6445	40	2	.	.	PUNCT
easat-6445	41	1	management	management	NOUN
easat-6445	41	2	decentralization	decentralization	NOUN
easat-6445	41	3	abdel	abdel	PROPN
easat-6445	41	4	-	-	PUNCT
easat-6445	41	5	kader	kader	PROPN
easat-6445	41	6	and	and	CCONJ
easat-6445	41	7	luther	luther	PROPN
easat-6445	42	1	[	[	X
easat-6445	42	2	8	8	NUM
easat-6445	42	3	]	]	PUNCT
easat-6445	42	4	and	and	CCONJ
easat-6445	42	5	soobaroyen	soobaroyen	NOUN
easat-6445	42	6	and	and	CCONJ
easat-6445	42	7	poorundersing	poorunderse	VERB
easat-6445	42	8	[	[	X
easat-6445	42	9	9	9	NUM
easat-6445	42	10	]	]	PUNCT
easat-6445	42	11	found	find	VERB
easat-6445	42	12	that	that	SCONJ
easat-6445	42	13	decentralization	decentralization	NOUN
easat-6445	42	14	changes	change	VERB
easat-6445	42	15	the	the	DET
easat-6445	42	16	application	application	NOUN
easat-6445	42	17	of	of	ADP
easat-6445	42	18	management	management	NOUN
easat-6445	42	19	accounting	account	VERB
easat-6445	42	20	in	in	ADP
easat-6445	42	21	south	south	PROPN
easat-6445	42	22	africa	africa	PROPN
easat-6445	42	23	and	and	CCONJ
easat-6445	42	24	the	the	DET
easat-6445	42	25	united	united	ADJ
easat-6445	42	26	kingdom	kingdom	PROPN
easat-6445	42	27	.	.	PUNCT
easat-6445	43	1	the	the	DET
easat-6445	43	2	authors	author	NOUN
easat-6445	43	3	explained	explain	VERB
easat-6445	43	4	that	that	SCONJ
easat-6445	43	5	managers	manager	NOUN
easat-6445	43	6	at	at	ADP
easat-6445	43	7	all	all	DET
easat-6445	43	8	levels	level	NOUN
easat-6445	43	9	in	in	ADP
easat-6445	43	10	the	the	DET
easat-6445	43	11	enterprise	enterprise	NOUN
easat-6445	43	12	will	will	AUX
easat-6445	43	13	be	be	AUX
easat-6445	43	14	more	more	ADV
easat-6445	43	15	responsible	responsible	ADJ
easat-6445	43	16	when	when	SCONJ
easat-6445	43	17	they	they	PRON
easat-6445	43	18	are	be	AUX
easat-6445	43	19	delegated	delegate	VERB
easat-6445	43	20	more	more	ADJ
easat-6445	43	21	authority	authority	NOUN
easat-6445	43	22	in	in	ADP
easat-6445	43	23	planning	planning	NOUN
easat-6445	43	24	,	,	PUNCT
easat-6445	43	25	implementing	implement	VERB
easat-6445	43	26	and	and	CCONJ
easat-6445	43	27	controlling	control	VERB
easat-6445	43	28	all	all	DET
easat-6445	43	29	activities	activity	NOUN
easat-6445	43	30	of	of	ADP
easat-6445	43	31	the	the	DET
easat-6445	43	32	enterprise	enterprise	NOUN
easat-6445	43	33	.	.	PUNCT
easat-6445	44	1	this	this	PRON
easat-6445	44	2	is	be	AUX
easat-6445	44	3	the	the	DET
easat-6445	44	4	driving	drive	VERB
easat-6445	44	5	force	force	NOUN
easat-6445	44	6	that	that	PRON
easat-6445	44	7	motivates	motivate	VERB
easat-6445	44	8	managers	manager	NOUN
easat-6445	44	9	to	to	PART
easat-6445	44	10	deploy	deploy	VERB
easat-6445	44	11	the	the	DET
easat-6445	44	12	application	application	NOUN
easat-6445	44	13	of	of	ADP
easat-6445	44	14	modern	modern	ADJ
easat-6445	44	15	tools	tool	NOUN
easat-6445	44	16	in	in	ADP
easat-6445	44	17	business	business	NOUN
easat-6445	44	18	administration	administration	NOUN
easat-6445	44	19	,	,	PUNCT
easat-6445	44	20	especially	especially	ADV
easat-6445	44	21	lean	lean	ADJ
easat-6445	44	22	accounting	accounting	NOUN
easat-6445	44	23	tools	tool	NOUN
easat-6445	44	24	,	,	PUNCT
easat-6445	44	25	to	to	PART
easat-6445	44	26	complete	complete	VERB
easat-6445	44	27	the	the	DET
easat-6445	44	28	assigned	assign	VERB
easat-6445	44	29	tasks	task	NOUN
easat-6445	44	30	.	.	PUNCT
easat-6445	45	1	in	in	ADP
easat-6445	45	2	vietnam	vietnam	PROPN
easat-6445	45	3	,	,	PUNCT
easat-6445	45	4	doan	doan	VERB
easat-6445	45	5	[	[	X
easat-6445	45	6	10	10	NUM
easat-6445	45	7	]	]	PUNCT
easat-6445	45	8	and	and	CCONJ
easat-6445	45	9	tran	tran	NOUN
easat-6445	46	1	[	[	X
easat-6445	46	2	11	11	NUM
easat-6445	46	3	]	]	PUNCT
easat-6445	46	4	both	both	PRON
easat-6445	46	5	believe	believe	VERB
easat-6445	46	6	that	that	SCONJ
easat-6445	46	7	management	management	NOUN
easat-6445	46	8	accounting	accounting	NOUN
easat-6445	46	9	has	have	VERB
easat-6445	46	10	a	a	DET
easat-6445	46	11	very	very	ADV
easat-6445	46	12	important	important	ADJ
easat-6445	46	13	function	function	NOUN
easat-6445	46	14	in	in	ADP
easat-6445	46	15	evaluating	evaluate	VERB
easat-6445	46	16	efficiency	efficiency	NOUN
easat-6445	46	17	,	,	PUNCT
easat-6445	46	18	and	and	CCONJ
easat-6445	46	19	this	this	PRON
easat-6445	46	20	only	only	ADV
easat-6445	46	21	makes	make	VERB
easat-6445	46	22	sense	sense	NOUN
easat-6445	46	23	when	when	SCONJ
easat-6445	46	24	the	the	DET
easat-6445	46	25	assigned	assign	VERB
easat-6445	46	26	responsibility	responsibility	NOUN
easat-6445	46	27	is	be	AUX
easat-6445	46	28	linked	link	VERB
easat-6445	46	29	to	to	ADP
easat-6445	46	30	management	management	NOUN
easat-6445	46	31	decentralization	decentralization	NOUN
easat-6445	46	32	,	,	PUNCT
easat-6445	46	33	so	so	SCONJ
easat-6445	46	34	in	in	ADP
easat-6445	46	35	order	order	NOUN
easat-6445	46	36	to	to	PART
easat-6445	46	37	be	be	AUX
easat-6445	46	38	able	able	ADJ
easat-6445	46	39	to	to	PART
easat-6445	46	40	apply	apply	VERB
easat-6445	46	41	lean	lean	ADJ
easat-6445	46	42	accounting	accounting	NOUN
easat-6445	46	43	techniques	technique	NOUN
easat-6445	46	44	,	,	PUNCT
easat-6445	46	45	management	management	NOUN
easat-6445	46	46	decentralization	decentralization	NOUN
easat-6445	46	47	in	in	ADP
easat-6445	46	48	enterprises	enterprise	NOUN
easat-6445	46	49	is	be	AUX
easat-6445	46	50	necessary	necessary	ADJ
easat-6445	46	51	.	.	PUNCT
easat-6445	47	1	hypothesis	hypothesis	NOUN
easat-6445	47	2	h2	h2	NOUN
easat-6445	47	3	:	:	PUNCT
easat-6445	47	4	management	management	NOUN
easat-6445	47	5	decentralization	decentralization	NOUN
easat-6445	47	6	has	have	VERB
easat-6445	47	7	a	a	DET
easat-6445	47	8	positive	positive	ADJ
easat-6445	47	9	influence	influence	NOUN
easat-6445	47	10	on	on	ADP
easat-6445	47	11	the	the	DET
easat-6445	47	12	implementation	implementation	NOUN
easat-6445	47	13	of	of	ADP
easat-6445	47	14	lean	lean	ADJ
easat-6445	47	15	accounting	accounting	NOUN
easat-6445	47	16	at	at	ADP
easat-6445	47	17	mechanical	mechanical	ADJ
easat-6445	47	18	firms	firm	NOUN
easat-6445	47	19	in	in	ADP
easat-6445	47	20	hanoi	hanoi	PROPN
easat-6445	47	21	.	.	PUNCT
easat-6445	48	1	1987	1987	NUM
easat-6445	48	2	edelweiss	edelweiss	PROPN
easat-6445	48	3	applied	apply	VERB
easat-6445	48	4	science	science	NOUN
easat-6445	48	5	and	and	CCONJ
easat-6445	48	6	technology	technology	NOUN
easat-6445	48	7	issn	issn	PROPN
easat-6445	48	8	:	:	PUNCT
easat-6445	48	9	2576	2576	NUM
easat-6445	48	10	-	-	SYM
easat-6445	48	11	8484	8484	NUM
easat-6445	48	12	vol	vol	NOUN
easat-6445	48	13	.	.	PROPN
easat-6445	49	1	9	9	NUM
easat-6445	49	2	,	,	PUNCT
easat-6445	49	3	no	no	INTJ
easat-6445	49	4	.	.	NOUN
easat-6445	49	5	4	4	NUM
easat-6445	49	6	:	:	SYM
easat-6445	49	7	1985	1985	NUM
easat-6445	49	8	-	-	SYM
easat-6445	49	9	2002	2002	NUM
easat-6445	49	10	,	,	PUNCT
easat-6445	49	11	2025	2025	NUM
easat-6445	49	12	doi	doi	NOUN
easat-6445	49	13	:	:	PUNCT
easat-6445	49	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	49	15	©	©	NOUN
easat-6445	49	16	2025	2025	NUM
easat-6445	49	17	by	by	ADP
easat-6445	49	18	the	the	DET
easat-6445	49	19	authors	author	NOUN
easat-6445	49	20	;	;	PUNCT
easat-6445	49	21	licensee	licensee	PROPN
easat-6445	49	22	learning	learning	NOUN
easat-6445	49	23	gate	gate	NOUN
easat-6445	49	24	2.3	2.3	NUM
easat-6445	49	25	.	.	PUNCT
easat-6445	50	1	qualification	qualification	NOUN
easat-6445	50	2	and	and	CCONJ
easat-6445	50	3	awareness	awareness	NOUN
easat-6445	50	4	of	of	ADP
easat-6445	50	5	managers	manager	NOUN
easat-6445	50	6	according	accord	VERB
easat-6445	50	7	to	to	ADP
easat-6445	50	8	the	the	DET
easat-6445	50	9	theory	theory	NOUN
easat-6445	50	10	of	of	ADP
easat-6445	50	11	reasoned	reasoned	ADJ
easat-6445	50	12	action	action	NOUN
easat-6445	50	13	,	,	PUNCT
easat-6445	50	14	ajzen	ajzen	NOUN
easat-6445	50	15	and	and	CCONJ
easat-6445	50	16	fishbein	fishbein	NOUN
easat-6445	51	1	[	[	X
easat-6445	51	2	12	12	NUM
easat-6445	51	3	]	]	PUNCT
easat-6445	51	4	pointed	point	VERB
easat-6445	51	5	out	out	ADP
easat-6445	51	6	that	that	SCONJ
easat-6445	51	7	attitudes	attitude	NOUN
easat-6445	51	8	will	will	AUX
easat-6445	51	9	motivate	motivate	VERB
easat-6445	51	10	the	the	DET
easat-6445	51	11	behaviors	behavior	NOUN
easat-6445	51	12	to	to	PART
easat-6445	51	13	be	be	AUX
easat-6445	51	14	performed	perform	VERB
easat-6445	51	15	.	.	PUNCT
easat-6445	52	1	the	the	DET
easat-6445	52	2	attitude	attitude	NOUN
easat-6445	52	3	factor	factor	NOUN
easat-6445	52	4	here	here	ADV
easat-6445	52	5	will	will	AUX
easat-6445	52	6	be	be	AUX
easat-6445	52	7	the	the	DET
easat-6445	52	8	perception	perception	NOUN
easat-6445	52	9	of	of	ADP
easat-6445	52	10	the	the	DET
easat-6445	52	11	business	business	NOUN
easat-6445	52	12	administrator	administrator	NOUN
easat-6445	52	13	.	.	PUNCT
easat-6445	53	1	the	the	DET
easat-6445	53	2	level	level	NOUN
easat-6445	53	3	and	and	CCONJ
easat-6445	53	4	perception	perception	NOUN
easat-6445	53	5	of	of	ADP
easat-6445	53	6	the	the	DET
easat-6445	53	7	manager	manager	NOUN
easat-6445	53	8	refer	refer	VERB
easat-6445	53	9	to	to	ADP
easat-6445	53	10	the	the	DET
easat-6445	53	11	board	board	NOUN
easat-6445	53	12	of	of	ADP
easat-6445	53	13	directors	director	NOUN
easat-6445	53	14	,	,	PUNCT
easat-6445	53	15	board	board	NOUN
easat-6445	53	16	of	of	ADP
easat-6445	53	17	management	management	NOUN
easat-6445	53	18	,	,	PUNCT
easat-6445	53	19	and	and	CCONJ
easat-6445	53	20	departmental	departmental	ADJ
easat-6445	53	21	leaders	leader	NOUN
easat-6445	53	22	.	.	PUNCT
easat-6445	54	1	managers	manager	NOUN
easat-6445	54	2	are	be	AUX
easat-6445	54	3	more	more	ADV
easat-6445	54	4	willing	willing	ADJ
easat-6445	54	5	to	to	PART
easat-6445	54	6	adopt	adopt	VERB
easat-6445	54	7	contemporary	contemporary	ADJ
easat-6445	54	8	accounting	accounting	NOUN
easat-6445	54	9	technologies	technology	NOUN
easat-6445	54	10	,	,	PUNCT
easat-6445	54	11	such	such	ADJ
easat-6445	54	12	as	as	ADP
easat-6445	54	13	lean	lean	ADJ
easat-6445	54	14	accounting	accounting	NOUN
easat-6445	54	15	,	,	PUNCT
easat-6445	54	16	when	when	SCONJ
easat-6445	54	17	they	they	PRON
easat-6445	54	18	comprehend	comprehend	VERB
easat-6445	54	19	how	how	SCONJ
easat-6445	54	20	beneficial	beneficial	ADJ
easat-6445	54	21	they	they	PRON
easat-6445	54	22	are	be	AUX
easat-6445	54	23	for	for	ADP
easat-6445	54	24	assessing	assess	VERB
easat-6445	54	25	company	company	NOUN
easat-6445	54	26	success	success	NOUN
easat-6445	54	27	.	.	PUNCT
easat-6445	55	1	managers	manager	NOUN
easat-6445	55	2	'	'	PART
easat-6445	55	3	awareness	awareness	NOUN
easat-6445	55	4	is	be	AUX
easat-6445	55	5	essential	essential	ADJ
easat-6445	55	6	for	for	ADP
easat-6445	55	7	the	the	DET
easat-6445	55	8	successful	successful	ADJ
easat-6445	55	9	implementation	implementation	NOUN
easat-6445	55	10	of	of	ADP
easat-6445	55	11	management	management	NOUN
easat-6445	55	12	accounting	accounting	NOUN
easat-6445	55	13	.	.	PUNCT
easat-6445	56	1	when	when	SCONJ
easat-6445	56	2	putting	put	VERB
easat-6445	56	3	management	management	NOUN
easat-6445	56	4	accounting	account	VERB
easat-6445	56	5	into	into	ADP
easat-6445	56	6	practice	practice	NOUN
easat-6445	56	7	,	,	PUNCT
easat-6445	56	8	managers	manager	NOUN
easat-6445	56	9	must	must	AUX
easat-6445	56	10	take	take	VERB
easat-6445	56	11	the	the	DET
easat-6445	56	12	initiative	initiative	NOUN
easat-6445	56	13	and	and	CCONJ
easat-6445	56	14	concentrate	concentrate	VERB
easat-6445	56	15	on	on	ADP
easat-6445	56	16	documenting	document	VERB
easat-6445	56	17	and	and	CCONJ
easat-6445	56	18	evaluating	evaluate	VERB
easat-6445	56	19	management	management	NOUN
easat-6445	56	20	actions	action	NOUN
easat-6445	56	21	.	.	PUNCT
easat-6445	57	1	it	it	PRON
easat-6445	57	2	may	may	AUX
easat-6445	57	3	be	be	AUX
easat-6445	57	4	said	say	VERB
easat-6445	57	5	that	that	SCONJ
easat-6445	57	6	the	the	DET
easat-6445	57	7	process	process	NOUN
easat-6445	57	8	of	of	ADP
easat-6445	57	9	switching	switch	VERB
easat-6445	57	10	from	from	ADP
easat-6445	57	11	an	an	DET
easat-6445	57	12	old	old	ADJ
easat-6445	57	13	organizational	organizational	ADJ
easat-6445	57	14	structure	structure	NOUN
easat-6445	57	15	to	to	ADP
easat-6445	57	16	a	a	DET
easat-6445	57	17	new	new	ADJ
easat-6445	57	18	one	one	NOUN
easat-6445	57	19	is	be	AUX
easat-6445	57	20	time	time	NOUN
easat-6445	57	21	-	-	PUNCT
easat-6445	57	22	consuming	consume	VERB
easat-6445	57	23	and	and	CCONJ
easat-6445	57	24	challenging	challenge	VERB
easat-6445	57	25	[	[	PUNCT
easat-6445	57	26	13	13	NUM
easat-6445	57	27	]	]	PUNCT
easat-6445	57	28	.	.	PUNCT
easat-6445	58	1	the	the	DET
easat-6445	58	2	business	business	NOUN
easat-6445	58	3	benefits	benefit	VERB
easat-6445	58	4	most	most	ADV
easat-6445	58	5	from	from	ADP
easat-6445	58	6	lean	lean	ADJ
easat-6445	58	7	[	[	X
easat-6445	58	8	14	14	NUM
easat-6445	58	9	]	]	PUNCT
easat-6445	58	10	.	.	PUNCT
easat-6445	59	1	according	accord	VERB
easat-6445	59	2	to	to	ADP
easat-6445	59	3	shehadeh	shehadeh	PROPN
easat-6445	59	4	and	and	CCONJ
easat-6445	59	5	al	al	PROPN
easat-6445	59	6	-	-	PUNCT
easat-6445	59	7	beshtawi	beshtawi	PROPN
easat-6445	59	8	[	[	X
easat-6445	59	9	15	15	NUM
easat-6445	59	10	]	]	X
easat-6445	59	11	the	the	DET
easat-6445	59	12	most	most	ADV
easat-6445	59	13	crucial	crucial	ADJ
easat-6445	59	14	factor	factor	NOUN
easat-6445	59	15	is	be	AUX
easat-6445	59	16	the	the	DET
easat-6445	59	17	availability	availability	NOUN
easat-6445	59	18	of	of	ADP
easat-6445	59	19	lean	lean	ADJ
easat-6445	59	20	accounting	accounting	NOUN
easat-6445	59	21	tools	tool	NOUN
easat-6445	59	22	that	that	PRON
easat-6445	59	23	have	have	VERB
easat-6445	59	24	an	an	DET
easat-6445	59	25	impact	impact	NOUN
easat-6445	59	26	on	on	ADP
easat-6445	59	27	raising	raise	VERB
easat-6445	59	28	the	the	DET
easat-6445	59	29	value	value	NOUN
easat-6445	59	30	of	of	ADP
easat-6445	59	31	jordanian	jordanian	ADJ
easat-6445	59	32	industrial	industrial	ADJ
easat-6445	59	33	public	public	ADJ
easat-6445	59	34	shareholding	shareholding	NOUN
easat-6445	59	35	businesses	business	NOUN
easat-6445	59	36	.	.	PUNCT
easat-6445	60	1	the	the	DET
easat-6445	60	2	study	study	NOUN
easat-6445	60	3	made	make	VERB
easat-6445	60	4	several	several	ADJ
easat-6445	60	5	recommendations	recommendation	NOUN
easat-6445	60	6	,	,	PUNCT
easat-6445	60	7	the	the	DET
easat-6445	60	8	most	most	ADV
easat-6445	60	9	significant	significant	ADJ
easat-6445	60	10	of	of	ADP
easat-6445	60	11	which	which	PRON
easat-6445	60	12	was	be	AUX
easat-6445	60	13	that	that	DET
easat-6445	60	14	management	management	NOUN
easat-6445	60	15	of	of	ADP
easat-6445	60	16	jordanian	jordanian	ADJ
easat-6445	60	17	industrial	industrial	ADJ
easat-6445	60	18	businesses	business	NOUN
easat-6445	60	19	develop	develop	VERB
easat-6445	60	20	well	well	ADV
easat-6445	60	21	-	-	PUNCT
easat-6445	60	22	organized	organize	VERB
easat-6445	60	23	plans	plan	NOUN
easat-6445	60	24	and	and	CCONJ
easat-6445	60	25	put	put	VERB
easat-6445	60	26	into	into	ADP
easat-6445	60	27	practice	practice	NOUN
easat-6445	60	28	efficient	efficient	ADJ
easat-6445	60	29	tactics	tactic	NOUN
easat-6445	60	30	to	to	PART
easat-6445	60	31	support	support	VERB
easat-6445	60	32	raising	raise	VERB
easat-6445	60	33	the	the	DET
easat-6445	60	34	company	company	NOUN
easat-6445	60	35	's	's	PART
easat-6445	60	36	worth	worth	NOUN
easat-6445	60	37	and	and	CCONJ
easat-6445	60	38	attaining	attain	VERB
easat-6445	60	39	excellence	excellence	NOUN
easat-6445	60	40	and	and	CCONJ
easat-6445	60	41	profitability	profitability	NOUN
easat-6445	60	42	.	.	PUNCT
easat-6445	61	1	hypothesis	hypothesis	NOUN
easat-6445	61	2	h3	h3	NOUN
easat-6445	61	3	:	:	PUNCT
easat-6445	61	4	qualification	qualification	NOUN
easat-6445	61	5	and	and	CCONJ
easat-6445	61	6	awareness	awareness	NOUN
easat-6445	61	7	of	of	ADP
easat-6445	61	8	managers	manager	NOUN
easat-6445	61	9	have	have	VERB
easat-6445	61	10	a	a	DET
easat-6445	61	11	positive	positive	ADJ
easat-6445	61	12	influence	influence	NOUN
easat-6445	61	13	on	on	ADP
easat-6445	61	14	the	the	DET
easat-6445	61	15	implementation	implementation	NOUN
easat-6445	61	16	of	of	ADP
easat-6445	61	17	lean	lean	ADJ
easat-6445	61	18	accounting	accounting	NOUN
easat-6445	61	19	at	at	ADP
easat-6445	61	20	mechanical	mechanical	ADJ
easat-6445	61	21	firms	firm	NOUN
easat-6445	61	22	in	in	ADP
easat-6445	61	23	hanoi	hanoi	PROPN
easat-6445	61	24	.	.	PUNCT
easat-6445	62	1	2.4	2.4	NUM
easat-6445	62	2	.	.	PUNCT
easat-6445	62	3	qualification	qualification	NOUN
easat-6445	62	4	and	and	CCONJ
easat-6445	62	5	awareness	awareness	NOUN
easat-6445	62	6	of	of	ADP
easat-6445	62	7	accounting	accounting	NOUN
easat-6445	62	8	staff	staff	NOUN
easat-6445	62	9	accountants	accountant	NOUN
easat-6445	62	10	are	be	AUX
easat-6445	62	11	the	the	DET
easat-6445	62	12	ones	one	NOUN
easat-6445	62	13	who	who	PRON
easat-6445	62	14	directly	directly	ADV
easat-6445	62	15	design	design	VERB
easat-6445	62	16	and	and	CCONJ
easat-6445	62	17	operate	operate	VERB
easat-6445	62	18	the	the	DET
easat-6445	62	19	lean	lean	ADJ
easat-6445	62	20	accounting	accounting	NOUN
easat-6445	62	21	system	system	NOUN
easat-6445	62	22	.	.	PUNCT
easat-6445	63	1	therefore	therefore	ADV
easat-6445	63	2	,	,	PUNCT
easat-6445	63	3	when	when	SCONJ
easat-6445	63	4	talking	talk	VERB
easat-6445	63	5	about	about	ADP
easat-6445	63	6	factors	factor	NOUN
easat-6445	63	7	influencing	influence	VERB
easat-6445	63	8	the	the	DET
easat-6445	63	9	application	application	NOUN
easat-6445	63	10	of	of	ADP
easat-6445	63	11	lean	lean	ADJ
easat-6445	63	12	accounting	accounting	NOUN
easat-6445	63	13	,	,	PUNCT
easat-6445	63	14	it	it	PRON
easat-6445	63	15	is	be	AUX
easat-6445	63	16	impossible	impossible	ADJ
easat-6445	63	17	not	not	PART
easat-6445	63	18	to	to	PART
easat-6445	63	19	mention	mention	VERB
easat-6445	63	20	this	this	DET
easat-6445	63	21	factor	factor	NOUN
easat-6445	63	22	.	.	PUNCT
easat-6445	64	1	oliver	oliver	PROPN
easat-6445	65	1	[	[	X
easat-6445	65	2	16	16	NUM
easat-6445	65	3	]	]	PUNCT
easat-6445	65	4	found	find	VERB
easat-6445	65	5	that	that	SCONJ
easat-6445	65	6	management	management	NOUN
easat-6445	65	7	accountants	accountant	NOUN
easat-6445	65	8	play	play	VERB
easat-6445	65	9	an	an	DET
easat-6445	65	10	integral	integral	ADJ
easat-6445	65	11	role	role	NOUN
easat-6445	65	12	in	in	ADP
easat-6445	65	13	organizational	organizational	ADJ
easat-6445	65	14	decisionmaking	decisionmaking	NOUN
easat-6445	65	15	processes	process	NOUN
easat-6445	65	16	.	.	PUNCT
easat-6445	66	1	while	while	SCONJ
easat-6445	66	2	brouthers	brouther	NOUN
easat-6445	66	3	and	and	CCONJ
easat-6445	66	4	roozen	roozen	ADJ
easat-6445	66	5	[	[	X
easat-6445	66	6	17	17	NUM
easat-6445	66	7	]	]	PUNCT
easat-6445	66	8	concluded	conclude	VERB
easat-6445	66	9	that	that	SCONJ
easat-6445	66	10	by	by	ADP
easat-6445	66	11	being	be	AUX
easat-6445	66	12	customer	customer	NOUN
easat-6445	66	13	-	-	PUNCT
easat-6445	66	14	oriented	orient	VERB
easat-6445	66	15	,	,	PUNCT
easat-6445	66	16	proactively	proactively	ADV
easat-6445	66	17	analyzing	analyze	VERB
easat-6445	66	18	business	business	NOUN
easat-6445	66	19	problems	problem	NOUN
easat-6445	66	20	,	,	PUNCT
easat-6445	66	21	coordinating	coordinate	VERB
easat-6445	66	22	departments	department	NOUN
easat-6445	66	23	,	,	PUNCT
easat-6445	66	24	and	and	CCONJ
easat-6445	66	25	centrally	centrally	ADV
easat-6445	66	26	managing	manage	VERB
easat-6445	66	27	information	information	NOUN
easat-6445	66	28	,	,	PUNCT
easat-6445	66	29	management	management	NOUN
easat-6445	66	30	accountants	accountant	NOUN
easat-6445	66	31	contribute	contribute	VERB
easat-6445	66	32	to	to	ADP
easat-6445	66	33	providing	provide	VERB
easat-6445	66	34	managers	manager	NOUN
easat-6445	66	35	with	with	ADP
easat-6445	66	36	more	more	ADV
easat-6445	66	37	accurate	accurate	ADJ
easat-6445	66	38	and	and	CCONJ
easat-6445	66	39	timely	timely	ADJ
easat-6445	66	40	information	information	NOUN
easat-6445	66	41	.	.	PUNCT
easat-6445	67	1	nyamori	nyamori	PROPN
easat-6445	67	2	,	,	PUNCT
easat-6445	67	3	et	et	PROPN
easat-6445	67	4	al	al	PROPN
easat-6445	67	5	.	.	PUNCT
easat-6445	68	1	[	[	X
easat-6445	68	2	18	18	NUM
easat-6445	68	3	]	]	PUNCT
easat-6445	68	4	assert	assert	VERB
easat-6445	68	5	that	that	SCONJ
easat-6445	68	6	the	the	DET
easat-6445	68	7	involvement	involvement	NOUN
easat-6445	68	8	of	of	ADP
easat-6445	68	9	accountants	accountant	NOUN
easat-6445	68	10	in	in	ADP
easat-6445	68	11	strategic	strategic	ADJ
easat-6445	68	12	decision	decision	NOUN
easat-6445	68	13	-	-	PUNCT
easat-6445	68	14	making	making	NOUN
easat-6445	68	15	will	will	AUX
easat-6445	68	16	help	help	VERB
easat-6445	68	17	them	they	PRON
easat-6445	68	18	better	well	ADV
easat-6445	68	19	understand	understand	VERB
easat-6445	68	20	the	the	DET
easat-6445	68	21	information	information	NOUN
easat-6445	68	22	provided	provide	VERB
easat-6445	68	23	to	to	ADP
easat-6445	68	24	firm	firm	ADJ
easat-6445	68	25	management	management	NOUN
easat-6445	68	26	.	.	PUNCT
easat-6445	69	1	this	this	PRON
easat-6445	69	2	can	can	AUX
easat-6445	69	3	lead	lead	VERB
easat-6445	69	4	to	to	ADP
easat-6445	69	5	awareness	awareness	NOUN
easat-6445	69	6	in	in	ADP
easat-6445	69	7	accounting	accounting	NOUN
easat-6445	69	8	innovation	innovation	NOUN
easat-6445	69	9	,	,	PUNCT
easat-6445	69	10	implementing	implement	VERB
easat-6445	69	11	improvements	improvement	NOUN
easat-6445	69	12	in	in	ADP
easat-6445	69	13	the	the	DET
easat-6445	69	14	accounting	accounting	NOUN
easat-6445	69	15	of	of	ADP
easat-6445	69	16	the	the	DET
easat-6445	69	17	unit	unit	NOUN
easat-6445	69	18	,	,	PUNCT
easat-6445	69	19	and	and	CCONJ
easat-6445	69	20	one	one	NUM
easat-6445	69	21	of	of	ADP
easat-6445	69	22	the	the	DET
easat-6445	69	23	innovations	innovation	NOUN
easat-6445	69	24	that	that	PRON
easat-6445	69	25	can	can	AUX
easat-6445	69	26	be	be	AUX
easat-6445	69	27	implemented	implement	VERB
easat-6445	69	28	is	be	AUX
easat-6445	69	29	the	the	DET
easat-6445	69	30	application	application	NOUN
easat-6445	69	31	of	of	ADP
easat-6445	69	32	management	management	NOUN
easat-6445	69	33	accounting	account	VERB
easat-6445	69	34	in	in	ADP
easat-6445	69	35	general	general	ADJ
easat-6445	69	36	,	,	PUNCT
easat-6445	69	37	lean	lean	ADJ
easat-6445	69	38	accounting	accounting	NOUN
easat-6445	69	39	in	in	ADP
easat-6445	69	40	particular	particular	ADJ
easat-6445	69	41	,	,	PUNCT
easat-6445	69	42	to	to	PART
easat-6445	69	43	collect	collect	VERB
easat-6445	69	44	market	market	NOUN
easat-6445	69	45	information	information	NOUN
easat-6445	69	46	and	and	CCONJ
easat-6445	69	47	orientation	orientation	NOUN
easat-6445	69	48	outside	outside	ADP
easat-6445	69	49	the	the	DET
easat-6445	69	50	firm	firm	NOUN
easat-6445	69	51	.	.	PUNCT
easat-6445	70	1	many	many	ADJ
easat-6445	70	2	accountants	accountant	NOUN
easat-6445	70	3	are	be	AUX
easat-6445	70	4	not	not	PART
easat-6445	70	5	used	use	VERB
easat-6445	70	6	to	to	ADP
easat-6445	70	7	having	have	VERB
easat-6445	70	8	to	to	PART
easat-6445	70	9	interact	interact	VERB
easat-6445	70	10	frequently	frequently	ADV
easat-6445	70	11	with	with	ADP
easat-6445	70	12	executives	executive	NOUN
easat-6445	70	13	,	,	PUNCT
easat-6445	70	14	so	so	SCONJ
easat-6445	70	15	they	they	PRON
easat-6445	70	16	may	may	AUX
easat-6445	70	17	not	not	PART
easat-6445	70	18	be	be	AUX
easat-6445	70	19	comfortable	comfortable	ADJ
easat-6445	70	20	in	in	ADP
easat-6445	70	21	their	their	PRON
easat-6445	70	22	expanded	expand	VERB
easat-6445	70	23	role	role	NOUN
easat-6445	70	24	as	as	ADP
easat-6445	70	25	a	a	DET
easat-6445	70	26	strategic	strategic	ADJ
easat-6445	70	27	advisor	advisor	NOUN
easat-6445	70	28	[	[	X
easat-6445	70	29	19	19	NUM
easat-6445	70	30	]	]	PUNCT
easat-6445	70	31	.	.	PUNCT
easat-6445	71	1	the	the	DET
easat-6445	71	2	basic	basic	ADJ
easat-6445	71	3	principle	principle	NOUN
easat-6445	71	4	of	of	ADP
easat-6445	71	5	lean	lean	ADJ
easat-6445	71	6	is	be	AUX
easat-6445	71	7	that	that	SCONJ
easat-6445	71	8	anything	anything	PRON
easat-6445	71	9	that	that	PRON
easat-6445	71	10	does	do	AUX
easat-6445	71	11	not	not	PART
easat-6445	71	12	create	create	VERB
easat-6445	71	13	value	value	NOUN
easat-6445	71	14	must	must	AUX
easat-6445	71	15	be	be	AUX
easat-6445	71	16	eliminated	eliminate	VERB
easat-6445	71	17	.	.	PUNCT
easat-6445	72	1	this	this	PRON
easat-6445	72	2	can	can	AUX
easat-6445	72	3	include	include	VERB
easat-6445	72	4	a	a	DET
easat-6445	72	5	lot	lot	NOUN
easat-6445	72	6	of	of	ADP
easat-6445	72	7	data	datum	NOUN
easat-6445	72	8	,	,	PUNCT
easat-6445	72	9	a	a	DET
easat-6445	72	10	lot	lot	NOUN
easat-6445	72	11	of	of	ADP
easat-6445	72	12	transactions	transaction	NOUN
easat-6445	72	13	,	,	PUNCT
easat-6445	72	14	and	and	CCONJ
easat-6445	72	15	a	a	DET
easat-6445	72	16	large	large	ADJ
easat-6445	72	17	number	number	NOUN
easat-6445	72	18	of	of	ADP
easat-6445	72	19	reports	report	NOUN
easat-6445	72	20	currently	currently	ADV
easat-6445	72	21	produced	produce	VERB
easat-6445	72	22	by	by	ADP
easat-6445	72	23	accountants	accountant	NOUN
easat-6445	72	24	[	[	X
easat-6445	72	25	20	20	NUM
easat-6445	72	26	]	]	PUNCT
easat-6445	72	27	.	.	PUNCT
easat-6445	73	1	hypothesis	hypothesis	NOUN
easat-6445	73	2	h4	h4	PROPN
easat-6445	73	3	:	:	PUNCT
easat-6445	73	4	qualification	qualification	NOUN
easat-6445	73	5	and	and	CCONJ
easat-6445	73	6	awareness	awareness	NOUN
easat-6445	73	7	of	of	ADP
easat-6445	73	8	accounting	accounting	NOUN
easat-6445	73	9	staff	staff	NOUN
easat-6445	73	10	have	have	VERB
easat-6445	73	11	a	a	DET
easat-6445	73	12	positive	positive	ADJ
easat-6445	73	13	influence	influence	NOUN
easat-6445	73	14	on	on	ADP
easat-6445	73	15	the	the	DET
easat-6445	73	16	implementation	implementation	NOUN
easat-6445	73	17	of	of	ADP
easat-6445	73	18	lean	lean	ADJ
easat-6445	73	19	accounting	accounting	NOUN
easat-6445	73	20	at	at	ADP
easat-6445	73	21	mechanical	mechanical	ADJ
easat-6445	73	22	firms	firm	NOUN
easat-6445	73	23	in	in	ADP
easat-6445	73	24	hanoi	hanoi	PROPN
easat-6445	73	25	.	.	PUNCT
easat-6445	74	1	2.5	2.5	NUM
easat-6445	74	2	.	.	PUNCT
easat-6445	75	1	cost	cost	NOUN
easat-6445	75	2	of	of	ADP
easat-6445	75	3	organizing	organize	VERB
easat-6445	75	4	lean	lean	ADJ
easat-6445	75	5	accounting	accounting	NOUN
easat-6445	75	6	(	(	PUNCT
easat-6445	75	7	cptc	cptc	NOUN
easat-6445	75	8	)	)	PUNCT
easat-6445	75	9	firms	firm	NOUN
easat-6445	75	10	that	that	PRON
easat-6445	75	11	apply	apply	VERB
easat-6445	75	12	lean	lean	ADJ
easat-6445	75	13	accounting	accounting	NOUN
easat-6445	75	14	will	will	AUX
easat-6445	75	15	incur	incur	VERB
easat-6445	75	16	firm	firm	ADJ
easat-6445	75	17	costs	cost	NOUN
easat-6445	75	18	such	such	ADJ
easat-6445	75	19	as	as	ADP
easat-6445	75	20	costs	cost	NOUN
easat-6445	75	21	of	of	ADP
easat-6445	75	22	hiring	hire	VERB
easat-6445	75	23	experts	expert	NOUN
easat-6445	75	24	,	,	PUNCT
easat-6445	75	25	costs	cost	NOUN
easat-6445	75	26	of	of	ADP
easat-6445	75	27	training	train	VERB
easat-6445	75	28	accounting	accounting	NOUN
easat-6445	75	29	staff	staff	NOUN
easat-6445	75	30	,	,	PUNCT
easat-6445	75	31	recruitment	recruitment	NOUN
easat-6445	75	32	costs	cost	NOUN
easat-6445	75	33	,	,	PUNCT
easat-6445	75	34	salaries	salary	NOUN
easat-6445	75	35	,	,	PUNCT
easat-6445	75	36	and	and	CCONJ
easat-6445	75	37	bonuses	bonus	NOUN
easat-6445	75	38	for	for	ADP
easat-6445	75	39	accounting	accounting	NOUN
easat-6445	75	40	staff	staff	NOUN
easat-6445	75	41	.	.	PUNCT
easat-6445	76	1	tran	tran	PROPN
easat-6445	77	1	[	[	X
easat-6445	77	2	11	11	NUM
easat-6445	77	3	]	]	PUNCT
easat-6445	77	4	affirmed	affirm	VERB
easat-6445	77	5	that	that	SCONJ
easat-6445	77	6	costs	cost	NOUN
easat-6445	77	7	have	have	VERB
easat-6445	77	8	a	a	DET
easat-6445	77	9	positive	positive	ADJ
easat-6445	77	10	influence	influence	NOUN
easat-6445	77	11	on	on	ADP
easat-6445	77	12	the	the	DET
easat-6445	77	13	application	application	NOUN
easat-6445	77	14	of	of	ADP
easat-6445	77	15	management	management	NOUN
easat-6445	77	16	accounting	account	VERB
easat-6445	77	17	in	in	ADP
easat-6445	77	18	small	small	ADJ
easat-6445	77	19	and	and	CCONJ
easat-6445	77	20	medium	medium	ADJ
easat-6445	77	21	enterprises	enterprise	NOUN
easat-6445	77	22	in	in	ADP
easat-6445	77	23	vietnam	vietnam	PROPN
easat-6445	77	24	.	.	PUNCT
easat-6445	78	1	in	in	ADP
easat-6445	78	2	general	general	ADJ
easat-6445	78	3	,	,	PUNCT
easat-6445	78	4	the	the	DET
easat-6445	78	5	primary	primary	ADJ
easat-6445	78	6	objective	objective	NOUN
easat-6445	78	7	of	of	ADP
easat-6445	78	8	lean	lean	ADJ
easat-6445	78	9	is	be	AUX
easat-6445	78	10	to	to	PART
easat-6445	78	11	use	use	VERB
easat-6445	78	12	the	the	DET
easat-6445	78	13	shortest	short	ADJ
easat-6445	78	14	lead	lead	ADJ
easat-6445	78	15	time	time	NOUN
easat-6445	78	16	and	and	CCONJ
easat-6445	78	17	cheap	cheap	ADJ
easat-6445	78	18	cost	cost	NOUN
easat-6445	78	19	to	to	PART
easat-6445	78	20	provide	provide	VERB
easat-6445	78	21	a	a	DET
easat-6445	78	22	high	high	ADJ
easat-6445	78	23	-	-	PUNCT
easat-6445	78	24	quality	quality	NOUN
easat-6445	78	25	product	product	NOUN
easat-6445	78	26	or	or	CCONJ
easat-6445	78	27	service	service	NOUN
easat-6445	79	1	[	[	X
easat-6445	79	2	21	21	NUM
easat-6445	79	3	]	]	PUNCT
easat-6445	79	4	.	.	PUNCT
easat-6445	80	1	1988	1988	NUM
easat-6445	80	2	edelweiss	edelweiss	PROPN
easat-6445	80	3	applied	apply	VERB
easat-6445	80	4	science	science	NOUN
easat-6445	80	5	and	and	CCONJ
easat-6445	80	6	technology	technology	NOUN
easat-6445	80	7	issn	issn	PROPN
easat-6445	80	8	:	:	PUNCT
easat-6445	80	9	2576	2576	NUM
easat-6445	80	10	-	-	SYM
easat-6445	80	11	8484	8484	NUM
easat-6445	80	12	vol	vol	NOUN
easat-6445	80	13	.	.	PROPN
easat-6445	81	1	9	9	NUM
easat-6445	81	2	,	,	PUNCT
easat-6445	81	3	no	no	INTJ
easat-6445	81	4	.	.	NOUN
easat-6445	81	5	4	4	NUM
easat-6445	81	6	:	:	SYM
easat-6445	81	7	1985	1985	NUM
easat-6445	81	8	-	-	SYM
easat-6445	81	9	2002	2002	NUM
easat-6445	81	10	,	,	PUNCT
easat-6445	81	11	2025	2025	NUM
easat-6445	81	12	doi	doi	NOUN
easat-6445	81	13	:	:	PUNCT
easat-6445	81	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	81	15	©	©	NOUN
easat-6445	81	16	2025	2025	NUM
easat-6445	81	17	by	by	ADP
easat-6445	81	18	the	the	DET
easat-6445	81	19	authors	author	NOUN
easat-6445	81	20	;	;	PUNCT
easat-6445	81	21	licensee	licensee	PROPN
easat-6445	81	22	learning	learning	PROPN
easat-6445	81	23	gate	gate	PROPN
easat-6445	81	24	rehman	rehman	PROPN
easat-6445	81	25	,	,	PUNCT
easat-6445	81	26	et	et	PROPN
easat-6445	81	27	al	al	PROPN
easat-6445	81	28	.	.	PUNCT
easat-6445	82	1	[	[	X
easat-6445	82	2	22	22	NUM
easat-6445	82	3	]	]	PUNCT
easat-6445	82	4	used	use	VERB
easat-6445	82	5	qualitative	qualitative	ADJ
easat-6445	82	6	research	research	NOUN
easat-6445	82	7	methods	method	NOUN
easat-6445	82	8	.	.	PUNCT
easat-6445	83	1	the	the	DET
easat-6445	83	2	research	research	NOUN
easat-6445	83	3	sample	sample	NOUN
easat-6445	83	4	was	be	AUX
easat-6445	83	5	pakistan	pakistan	ADJ
easat-6445	83	6	garment	garment	NOUN
easat-6445	83	7	enterprises	enterprise	NOUN
easat-6445	83	8	.	.	PUNCT
easat-6445	84	1	the	the	DET
easat-6445	84	2	research	research	NOUN
easat-6445	84	3	results	result	NOUN
easat-6445	84	4	confirmed	confirm	VERB
easat-6445	84	5	that	that	SCONJ
easat-6445	84	6	3	3	NUM
easat-6445	84	7	factors	factor	NOUN
easat-6445	84	8	,	,	PUNCT
easat-6445	84	9	including	include	VERB
easat-6445	84	10	facility	facility	NOUN
easat-6445	84	11	costs	cost	NOUN
easat-6445	84	12	,	,	PUNCT
easat-6445	84	13	accounting	accounting	NOUN
easat-6445	84	14	staff	staff	NOUN
easat-6445	84	15	costs	cost	NOUN
easat-6445	84	16	and	and	CCONJ
easat-6445	84	17	consulting	consult	VERB
easat-6445	84	18	expert	expert	NOUN
easat-6445	84	19	costs	cost	NOUN
easat-6445	84	20	affect	affect	VERB
easat-6445	84	21	the	the	DET
easat-6445	84	22	implementation	implementation	NOUN
easat-6445	84	23	of	of	ADP
easat-6445	84	24	lean	lean	ADJ
easat-6445	84	25	accounting	accounting	NOUN
easat-6445	84	26	.	.	PUNCT
easat-6445	85	1	according	accord	VERB
easat-6445	85	2	to	to	ADP
easat-6445	85	3	alotaibi	alotaibi	NOUN
easat-6445	85	4	,	,	PUNCT
easat-6445	85	5	et	et	PROPN
easat-6445	85	6	al	al	PROPN
easat-6445	85	7	.	.	PUNCT
easat-6445	86	1	[	[	X
easat-6445	86	2	23	23	NUM
easat-6445	86	3	]	]	PUNCT
easat-6445	86	4	the	the	DET
easat-6445	86	5	cement	cement	NOUN
easat-6445	86	6	factory	factory	NOUN
easat-6445	86	7	in	in	ADP
easat-6445	86	8	kufa	kufa	PROPN
easat-6445	86	9	serves	serve	VERB
easat-6445	86	10	as	as	ADP
easat-6445	86	11	the	the	DET
easat-6445	86	12	research	research	NOUN
easat-6445	86	13	sample	sample	NOUN
easat-6445	86	14	.	.	PUNCT
easat-6445	87	1	it	it	PRON
easat-6445	87	2	does	do	AUX
easat-6445	87	3	not	not	PART
easat-6445	87	4	employ	employ	VERB
easat-6445	87	5	lean	lean	ADJ
easat-6445	87	6	accounting	accounting	NOUN
easat-6445	87	7	practices	practice	NOUN
easat-6445	87	8	and	and	CCONJ
easat-6445	87	9	tools	tool	NOUN
easat-6445	87	10	,	,	PUNCT
easat-6445	87	11	which	which	PRON
easat-6445	87	12	can	can	AUX
easat-6445	87	13	reduce	reduce	VERB
easat-6445	87	14	expenses	expense	NOUN
easat-6445	87	15	without	without	ADP
easat-6445	87	16	sacrificing	sacrifice	VERB
easat-6445	87	17	product	product	NOUN
easat-6445	87	18	quality	quality	NOUN
easat-6445	87	19	.	.	PUNCT
easat-6445	88	1	lean	lean	ADJ
easat-6445	88	2	accounting	accounting	NOUN
easat-6445	88	3	practices	practice	NOUN
easat-6445	88	4	and	and	CCONJ
easat-6445	88	5	tools	tool	NOUN
easat-6445	88	6	from	from	ADP
easat-6445	88	7	the	the	DET
easat-6445	88	8	kufa	kufa	PROPN
easat-6445	88	9	factory	factory	NOUN
easat-6445	88	10	should	should	AUX
easat-6445	88	11	thus	thus	ADV
easat-6445	88	12	be	be	AUX
easat-6445	88	13	used	use	VERB
easat-6445	88	14	since	since	SCONJ
easat-6445	88	15	they	they	PRON
easat-6445	88	16	increase	increase	VERB
easat-6445	88	17	the	the	DET
easat-6445	88	18	company	company	NOUN
easat-6445	88	19	's	's	PART
easat-6445	88	20	worth	worth	NOUN
easat-6445	88	21	and	and	CCONJ
easat-6445	88	22	satisfy	satisfy	VERB
easat-6445	88	23	customers	customer	NOUN
easat-6445	88	24	.	.	PUNCT
easat-6445	89	1	in	in	ADP
easat-6445	89	2	order	order	NOUN
easat-6445	89	3	to	to	PART
easat-6445	89	4	determine	determine	VERB
easat-6445	89	5	the	the	DET
easat-6445	89	6	degree	degree	NOUN
easat-6445	89	7	of	of	ADP
easat-6445	89	8	the	the	DET
easat-6445	89	9	barriers	barrier	NOUN
easat-6445	89	10	and	and	CCONJ
easat-6445	89	11	difficulties	difficulty	NOUN
easat-6445	89	12	related	relate	VERB
easat-6445	89	13	to	to	ADP
easat-6445	89	14	implementing	implement	VERB
easat-6445	89	15	lean	lean	ADJ
easat-6445	89	16	accounting	accounting	NOUN
easat-6445	89	17	techniques	technique	NOUN
easat-6445	89	18	in	in	ADP
easat-6445	89	19	economic	economic	ADJ
easat-6445	89	20	institutions	institution	NOUN
easat-6445	89	21	in	in	ADP
easat-6445	89	22	the	the	DET
easat-6445	89	23	al	al	PROPN
easat-6445	89	24	-	-	PUNCT
easat-6445	89	25	wadi	wadi	PROPN
easat-6445	89	26	state	state	NOUN
easat-6445	89	27	of	of	ADP
easat-6445	89	28	algeria	algeria	PROPN
easat-6445	89	29	,	,	PUNCT
easat-6445	89	30	mane	mane	NOUN
easat-6445	89	31	and	and	CCONJ
easat-6445	89	32	buqsari	buqsari	ADJ
easat-6445	90	1	[	[	X
easat-6445	90	2	24	24	NUM
easat-6445	90	3	]	]	PUNCT
easat-6445	90	4	sought	seek	VERB
easat-6445	90	5	to	to	PART
easat-6445	90	6	identify	identify	VERB
easat-6445	90	7	lean	lean	ADJ
easat-6445	90	8	accounting	accounting	NOUN
easat-6445	90	9	as	as	ADP
easat-6445	90	10	a	a	DET
easat-6445	90	11	contemporary	contemporary	ADJ
easat-6445	90	12	introduction	introduction	NOUN
easat-6445	90	13	to	to	PART
easat-6445	90	14	cost	cost	NOUN
easat-6445	90	15	reduction	reduction	NOUN
easat-6445	90	16	.	.	PUNCT
easat-6445	91	1	the	the	DET
easat-6445	91	2	conclusion	conclusion	NOUN
easat-6445	91	3	is	be	AUX
easat-6445	91	4	that	that	SCONJ
easat-6445	91	5	although	although	SCONJ
easat-6445	91	6	the	the	DET
easat-6445	91	7	el	el	PROPN
easat-6445	91	8	-	-	PUNCT
easat-6445	91	9	wadi	wadi	PROPN
easat-6445	91	10	state	state	NOUN
easat-6445	91	11	of	of	ADP
easat-6445	91	12	algeria	algeria	PROPN
easat-6445	91	13	's	's	PART
easat-6445	91	14	economic	economic	ADJ
easat-6445	91	15	institutions	institution	NOUN
easat-6445	91	16	meet	meet	VERB
easat-6445	91	17	many	many	ADJ
easat-6445	91	18	conditions	condition	NOUN
easat-6445	91	19	for	for	ADP
easat-6445	91	20	implementing	implement	VERB
easat-6445	91	21	lean	lean	ADJ
easat-6445	91	22	accounting	accounting	NOUN
easat-6445	91	23	,	,	PUNCT
easat-6445	91	24	there	there	PRON
easat-6445	91	25	are	be	VERB
easat-6445	91	26	certain	certain	ADJ
easat-6445	91	27	obstacles	obstacle	NOUN
easat-6445	91	28	and	and	CCONJ
easat-6445	91	29	difficulties	difficulty	NOUN
easat-6445	91	30	that	that	PRON
easat-6445	91	31	keep	keep	VERB
easat-6445	91	32	it	it	PRON
easat-6445	91	33	from	from	ADP
easat-6445	91	34	being	be	AUX
easat-6445	91	35	used	use	VERB
easat-6445	91	36	.	.	PUNCT
easat-6445	92	1	hypothesis	hypothesis	NOUN
easat-6445	92	2	h5	h5	NOUN
easat-6445	92	3	:	:	PUNCT
easat-6445	92	4	cost	cost	NOUN
easat-6445	92	5	of	of	ADP
easat-6445	92	6	organizing	organize	VERB
easat-6445	92	7	lean	lean	ADJ
easat-6445	92	8	accounting	accounting	NOUN
easat-6445	92	9	have	have	VERB
easat-6445	92	10	a	a	DET
easat-6445	92	11	positive	positive	ADJ
easat-6445	92	12	influence	influence	NOUN
easat-6445	92	13	on	on	ADP
easat-6445	92	14	the	the	DET
easat-6445	92	15	implementation	implementation	NOUN
easat-6445	92	16	of	of	ADP
easat-6445	92	17	lean	lean	ADJ
easat-6445	92	18	accounting	accounting	NOUN
easat-6445	92	19	at	at	ADP
easat-6445	92	20	mechanical	mechanical	ADJ
easat-6445	92	21	firms	firm	NOUN
easat-6445	92	22	in	in	ADP
easat-6445	92	23	hanoi	hanoi	PROPN
easat-6445	92	24	.	.	PUNCT
easat-6445	93	1	2.6	2.6	NUM
easat-6445	93	2	.	.	PUNCT
easat-6445	94	1	digital	digital	ADJ
easat-6445	94	2	technology	technology	NOUN
easat-6445	94	3	there	there	PRON
easat-6445	94	4	are	be	VERB
easat-6445	94	5	two	two	NUM
easat-6445	94	6	types	type	NOUN
easat-6445	94	7	of	of	ADP
easat-6445	94	8	technology	technology	NOUN
easat-6445	94	9	that	that	PRON
easat-6445	94	10	firms	firm	NOUN
easat-6445	94	11	need	need	VERB
easat-6445	94	12	to	to	PART
easat-6445	94	13	pay	pay	VERB
easat-6445	94	14	attention	attention	NOUN
easat-6445	94	15	to	to	ADP
easat-6445	94	16	:	:	PUNCT
easat-6445	94	17	(	(	PUNCT
easat-6445	94	18	i	i	NOUN
easat-6445	94	19	)	)	PUNCT
easat-6445	94	20	the	the	DET
easat-6445	94	21	production	production	NOUN
easat-6445	94	22	technology	technology	NOUN
easat-6445	94	23	of	of	ADP
easat-6445	94	24	the	the	DET
easat-6445	94	25	firm	firm	NOUN
easat-6445	94	26	affects	affect	VERB
easat-6445	94	27	the	the	DET
easat-6445	94	28	type	type	NOUN
easat-6445	94	29	of	of	ADP
easat-6445	94	30	accounting	accounting	NOUN
easat-6445	94	31	tools	tool	NOUN
easat-6445	94	32	that	that	PRON
easat-6445	94	33	the	the	DET
easat-6445	94	34	company	company	NOUN
easat-6445	94	35	's	's	PART
easat-6445	94	36	accountants	accountant	NOUN
easat-6445	94	37	will	will	AUX
easat-6445	94	38	use	use	VERB
easat-6445	94	39	[	[	X
easat-6445	94	40	25	25	NUM
easat-6445	94	41	]	]	PUNCT
easat-6445	94	42	and	and	CCONJ
easat-6445	94	43	investing	invest	VERB
easat-6445	94	44	in	in	ADP
easat-6445	94	45	technology	technology	NOUN
easat-6445	94	46	will	will	AUX
easat-6445	94	47	strengthen	strengthen	VERB
easat-6445	94	48	the	the	DET
easat-6445	94	49	management	management	NOUN
easat-6445	94	50	control	control	NOUN
easat-6445	94	51	system	system	NOUN
easat-6445	94	52	[	[	X
easat-6445	94	53	26	26	NUM
easat-6445	94	54	]	]	PUNCT
easat-6445	94	55	.	.	PUNCT
easat-6445	95	1	(	(	PUNCT
easat-6445	95	2	ii	ii	NOUN
easat-6445	95	3	)	)	PUNCT
easat-6445	95	4	information	information	NOUN
easat-6445	95	5	technology	technology	NOUN
easat-6445	95	6	system	system	NOUN
easat-6445	95	7	,	,	PUNCT
easat-6445	95	8	because	because	SCONJ
easat-6445	95	9	according	accord	VERB
easat-6445	95	10	to	to	ADP
easat-6445	95	11	galbraith	galbraith	PROPN
easat-6445	95	12	[	[	X
easat-6445	95	13	27	27	NUM
easat-6445	95	14	]	]	PUNCT
easat-6445	95	15	when	when	SCONJ
easat-6445	95	16	a	a	DET
easat-6445	95	17	firm	firm	NOUN
easat-6445	95	18	has	have	VERB
easat-6445	95	19	modern	modern	ADJ
easat-6445	95	20	advanced	advanced	ADJ
easat-6445	95	21	technology	technology	NOUN
easat-6445	95	22	,	,	PUNCT
easat-6445	95	23	it	it	PRON
easat-6445	95	24	will	will	AUX
easat-6445	95	25	have	have	VERB
easat-6445	95	26	a	a	DET
easat-6445	95	27	superior	superior	ADJ
easat-6445	95	28	advantage	advantage	NOUN
easat-6445	95	29	over	over	ADP
easat-6445	95	30	its	its	PRON
easat-6445	95	31	competitors	competitor	NOUN
easat-6445	95	32	because	because	SCONJ
easat-6445	95	33	any	any	DET
easat-6445	95	34	firm	firm	NOUN
easat-6445	95	35	that	that	PRON
easat-6445	95	36	wants	want	VERB
easat-6445	95	37	to	to	PART
easat-6445	95	38	improve	improve	VERB
easat-6445	95	39	its	its	PRON
easat-6445	95	40	competitiveness	competitiveness	NOUN
easat-6445	95	41	must	must	AUX
easat-6445	95	42	have	have	VERB
easat-6445	95	43	information	information	NOUN
easat-6445	95	44	about	about	ADP
easat-6445	95	45	related	related	ADJ
easat-6445	95	46	parties	party	NOUN
easat-6445	95	47	such	such	ADJ
easat-6445	95	48	as	as	ADP
easat-6445	95	49	market	market	NOUN
easat-6445	95	50	,	,	PUNCT
easat-6445	95	51	competitors	competitor	NOUN
easat-6445	95	52	,	,	PUNCT
easat-6445	95	53	customers	customer	NOUN
easat-6445	95	54	,	,	PUNCT
easat-6445	95	55	etc	etc	X
easat-6445	95	56	.	.	X
easat-6445	95	57	,	,	PUNCT
easat-6445	95	58	and	and	CCONJ
easat-6445	95	59	know	know	VERB
easat-6445	95	60	how	how	SCONJ
easat-6445	95	61	to	to	PART
easat-6445	95	62	effectively	effectively	ADV
easat-6445	95	63	process	process	VERB
easat-6445	95	64	the	the	DET
easat-6445	95	65	collected	collected	ADJ
easat-6445	95	66	information	information	NOUN
easat-6445	95	67	.	.	PUNCT
easat-6445	96	1	therefore	therefore	ADV
easat-6445	96	2	,	,	PUNCT
easat-6445	96	3	advanced	advanced	ADJ
easat-6445	96	4	and	and	CCONJ
easat-6445	96	5	modern	modern	ADJ
easat-6445	96	6	information	information	NOUN
easat-6445	96	7	systems	system	NOUN
easat-6445	96	8	help	help	VERB
easat-6445	96	9	firms	firm	NOUN
easat-6445	96	10	in	in	ADP
easat-6445	96	11	the	the	DET
easat-6445	96	12	process	process	NOUN
easat-6445	96	13	of	of	ADP
easat-6445	96	14	collecting	collecting	NOUN
easat-6445	96	15	,	,	PUNCT
easat-6445	96	16	processing	processing	NOUN
easat-6445	96	17	,	,	PUNCT
easat-6445	96	18	storing	store	VERB
easat-6445	96	19	and	and	CCONJ
easat-6445	96	20	transmitting	transmit	VERB
easat-6445	96	21	information	information	NOUN
easat-6445	96	22	quickly	quickly	ADV
easat-6445	96	23	,	,	PUNCT
easat-6445	96	24	accurately	accurately	ADV
easat-6445	96	25	and	and	CCONJ
easat-6445	96	26	appropriately	appropriately	ADV
easat-6445	96	27	to	to	PART
easat-6445	96	28	meet	meet	VERB
easat-6445	96	29	the	the	DET
easat-6445	96	30	requirements	requirement	NOUN
easat-6445	96	31	of	of	ADP
easat-6445	96	32	administrators	administrator	NOUN
easat-6445	96	33	,	,	PUNCT
easat-6445	96	34	promoting	promote	VERB
easat-6445	96	35	increased	increase	VERB
easat-6445	96	36	business	business	NOUN
easat-6445	96	37	performance	performance	NOUN
easat-6445	96	38	,	,	PUNCT
easat-6445	96	39	protecting	protect	VERB
easat-6445	96	40	the	the	DET
easat-6445	96	41	environment	environment	NOUN
easat-6445	96	42	and	and	CCONJ
easat-6445	96	43	enhancing	enhance	VERB
easat-6445	96	44	the	the	DET
easat-6445	96	45	reputation	reputation	NOUN
easat-6445	96	46	of	of	ADP
easat-6445	96	47	the	the	DET
easat-6445	96	48	firm	firm	NOUN
easat-6445	96	49	.	.	PUNCT
easat-6445	97	1	according	accord	VERB
easat-6445	97	2	to	to	ADP
easat-6445	97	3	mohsin	mohsin	PROPN
easat-6445	97	4	,	,	PUNCT
easat-6445	97	5	et	et	PROPN
easat-6445	97	6	al	al	PROPN
easat-6445	97	7	.	.	PUNCT
easat-6445	98	1	[	[	X
easat-6445	98	2	28	28	NUM
easat-6445	98	3	]	]	PUNCT
easat-6445	98	4	who	who	PRON
easat-6445	98	5	gave	give	VERB
easat-6445	98	6	multiple	multiple	ADJ
easat-6445	98	7	examples	example	NOUN
easat-6445	98	8	of	of	ADP
easat-6445	98	9	how	how	SCONJ
easat-6445	98	10	lean	lean	ADJ
easat-6445	98	11	and	and	CCONJ
easat-6445	98	12	traditional	traditional	ADJ
easat-6445	98	13	manufacturing	manufacturing	NOUN
easat-6445	98	14	differed	differ	VERB
easat-6445	98	15	,	,	PUNCT
easat-6445	98	16	the	the	DET
easat-6445	98	17	goal	goal	NOUN
easat-6445	98	18	of	of	ADP
easat-6445	98	19	lean	lean	ADJ
easat-6445	98	20	is	be	AUX
easat-6445	98	21	to	to	PART
easat-6445	98	22	cut	cut	VERB
easat-6445	98	23	down	down	ADP
easat-6445	98	24	on	on	ADP
easat-6445	98	25	waste	waste	NOUN
easat-6445	98	26	within	within	ADP
easat-6445	98	27	the	the	DET
easat-6445	98	28	company	company	NOUN
easat-6445	98	29	.	.	PUNCT
easat-6445	99	1	hypothesis	hypothesis	NOUN
easat-6445	99	2	h6	h6	PROPN
easat-6445	99	3	:	:	PUNCT
easat-6445	99	4	digital	digital	ADJ
easat-6445	99	5	technology	technology	NOUN
easat-6445	99	6	has	have	VERB
easat-6445	99	7	a	a	DET
easat-6445	99	8	positive	positive	ADJ
easat-6445	99	9	influence	influence	NOUN
easat-6445	99	10	on	on	ADP
easat-6445	99	11	the	the	DET
easat-6445	99	12	implementation	implementation	NOUN
easat-6445	99	13	of	of	ADP
easat-6445	99	14	lean	lean	ADJ
easat-6445	99	15	accounting	accounting	NOUN
easat-6445	99	16	at	at	ADP
easat-6445	99	17	mechanical	mechanical	ADJ
easat-6445	99	18	firms	firm	NOUN
easat-6445	99	19	in	in	ADP
easat-6445	99	20	hanoi	hanoi	PROPN
easat-6445	99	21	.	.	PUNCT
easat-6445	100	1	2.7	2.7	NUM
easat-6445	100	2	.	.	PUNCT
easat-6445	100	3	level	level	NOUN
easat-6445	100	4	of	of	ADP
easat-6445	100	5	competition	competition	NOUN
easat-6445	100	6	ezzamel	ezzamel	NOUN
easat-6445	101	1	[	[	X
easat-6445	101	2	29	29	NUM
easat-6445	101	3	]	]	PUNCT
easat-6445	101	4	believes	believe	VERB
easat-6445	101	5	that	that	SCONJ
easat-6445	101	6	the	the	DET
easat-6445	101	7	environment	environment	NOUN
easat-6445	101	8	is	be	AUX
easat-6445	101	9	a	a	DET
easat-6445	101	10	key	key	ADJ
easat-6445	101	11	factor	factor	NOUN
easat-6445	101	12	in	in	ADP
easat-6445	101	13	determining	determine	VERB
easat-6445	101	14	the	the	DET
easat-6445	101	15	design	design	NOUN
easat-6445	101	16	of	of	ADP
easat-6445	101	17	a	a	DET
easat-6445	101	18	management	management	NOUN
easat-6445	101	19	accounting	accounting	NOUN
easat-6445	101	20	system	system	NOUN
easat-6445	101	21	in	in	ADP
easat-6445	101	22	an	an	DET
easat-6445	101	23	organization	organization	NOUN
easat-6445	101	24	because	because	SCONJ
easat-6445	101	25	the	the	DET
easat-6445	101	26	enterprise	enterprise	NOUN
easat-6445	101	27	must	must	AUX
easat-6445	101	28	deal	deal	VERB
easat-6445	101	29	with	with	ADP
easat-6445	101	30	raw	raw	ADJ
easat-6445	101	31	materials	material	NOUN
easat-6445	101	32	,	,	PUNCT
easat-6445	101	33	services	service	NOUN
easat-6445	101	34	,	,	PUNCT
easat-6445	101	35	prices	price	NOUN
easat-6445	101	36	,	,	PUNCT
easat-6445	101	37	distribution	distribution	NOUN
easat-6445	101	38	channels	channel	NOUN
easat-6445	101	39	,	,	PUNCT
easat-6445	101	40	product	product	NOUN
easat-6445	101	41	quality	quality	NOUN
easat-6445	101	42	,	,	PUNCT
easat-6445	101	43	product	product	NOUN
easat-6445	101	44	diversification	diversification	NOUN
easat-6445	101	45	,	,	PUNCT
easat-6445	101	46	human	human	ADJ
easat-6445	101	47	resources	resource	NOUN
easat-6445	101	48	,	,	PUNCT
easat-6445	101	49	etc	etc	X
easat-6445	101	50	.	.	X
easat-6445	101	51	,	,	PUNCT
easat-6445	101	52	with	with	ADP
easat-6445	101	53	competitors	competitor	NOUN
easat-6445	101	54	.	.	PUNCT
easat-6445	102	1	cooper	cooper	NOUN
easat-6445	103	1	[	[	X
easat-6445	103	2	30	30	NUM
easat-6445	103	3	]	]	PUNCT
easat-6445	103	4	argues	argue	VERB
easat-6445	103	5	that	that	SCONJ
easat-6445	103	6	to	to	PART
easat-6445	103	7	compete	compete	VERB
easat-6445	103	8	favorably	favorably	ADV
easat-6445	103	9	,	,	PUNCT
easat-6445	103	10	organizations	organization	NOUN
easat-6445	103	11	must	must	AUX
easat-6445	103	12	maintain	maintain	VERB
easat-6445	103	13	an	an	DET
easat-6445	103	14	effective	effective	ADJ
easat-6445	103	15	management	management	NOUN
easat-6445	103	16	accounting	accounting	NOUN
easat-6445	103	17	system	system	NOUN
easat-6445	103	18	,	,	PUNCT
easat-6445	103	19	which	which	PRON
easat-6445	103	20	includes	include	VERB
easat-6445	103	21	lean	lean	ADJ
easat-6445	103	22	accounting	accounting	NOUN
easat-6445	103	23	.	.	PUNCT
easat-6445	104	1	kariuki	kariuki	PROPN
easat-6445	104	2	and	and	CCONJ
easat-6445	104	3	kamau	kamau	PROPN
easat-6445	105	1	[	[	X
easat-6445	105	2	31	31	NUM
easat-6445	105	3	]	]	PUNCT
easat-6445	105	4	looked	look	VERB
easat-6445	105	5	at	at	ADP
easat-6445	105	6	the	the	DET
easat-6445	105	7	implementation	implementation	NOUN
easat-6445	105	8	of	of	ADP
easat-6445	105	9	management	management	NOUN
easat-6445	105	10	accounting	account	VERB
easat-6445	105	11	in	in	ADP
easat-6445	105	12	manufacturing	manufacturing	NOUN
easat-6445	105	13	firms	firm	NOUN
easat-6445	105	14	in	in	ADP
easat-6445	105	15	kenya	kenya	PROPN
easat-6445	105	16	and	and	CCONJ
easat-6445	105	17	found	find	VERB
easat-6445	105	18	that	that	SCONJ
easat-6445	105	19	the	the	DET
easat-6445	105	20	level	level	NOUN
easat-6445	105	21	of	of	ADP
easat-6445	105	22	competition	competition	NOUN
easat-6445	105	23	in	in	ADP
easat-6445	105	24	the	the	DET
easat-6445	105	25	industry	industry	NOUN
easat-6445	105	26	affects	affect	VERB
easat-6445	105	27	the	the	DET
easat-6445	105	28	implementation	implementation	NOUN
easat-6445	105	29	of	of	ADP
easat-6445	105	30	management	management	NOUN
easat-6445	105	31	accounting	account	VERB
easat-6445	105	32	in	in	ADP
easat-6445	105	33	general	general	ADJ
easat-6445	105	34	and	and	CCONJ
easat-6445	105	35	lean	lean	ADJ
easat-6445	105	36	accounting	accounting	NOUN
easat-6445	105	37	in	in	ADP
easat-6445	105	38	particular	particular	ADJ
easat-6445	105	39	in	in	ADP
easat-6445	105	40	manufacturing	manufacture	VERB
easat-6445	105	41	firms	firm	NOUN
easat-6445	105	42	in	in	ADP
easat-6445	105	43	kenya	kenya	PROPN
easat-6445	105	44	.	.	PUNCT
easat-6445	106	1	hypothesis	hypothesis	NOUN
easat-6445	106	2	h7	h7	PROPN
easat-6445	106	3	:	:	PUNCT
easat-6445	106	4	the	the	DET
easat-6445	106	5	level	level	NOUN
easat-6445	106	6	of	of	ADP
easat-6445	106	7	competition	competition	NOUN
easat-6445	106	8	has	have	VERB
easat-6445	106	9	a	a	DET
easat-6445	106	10	positive	positive	ADJ
easat-6445	106	11	influence	influence	NOUN
easat-6445	106	12	on	on	ADP
easat-6445	106	13	the	the	DET
easat-6445	106	14	implementation	implementation	NOUN
easat-6445	106	15	of	of	ADP
easat-6445	106	16	lean	lean	ADJ
easat-6445	106	17	accounting	accounting	NOUN
easat-6445	106	18	at	at	ADP
easat-6445	106	19	mechanical	mechanical	ADJ
easat-6445	106	20	firms	firm	NOUN
easat-6445	106	21	in	in	ADP
easat-6445	106	22	hanoi	hanoi	PROPN
easat-6445	106	23	.	.	PUNCT
easat-6445	107	1	1989	1989	NUM
easat-6445	107	2	edelweiss	edelweiss	PROPN
easat-6445	107	3	applied	apply	VERB
easat-6445	107	4	science	science	NOUN
easat-6445	107	5	and	and	CCONJ
easat-6445	107	6	technology	technology	NOUN
easat-6445	107	7	issn	issn	PROPN
easat-6445	107	8	:	:	PUNCT
easat-6445	107	9	2576	2576	NUM
easat-6445	107	10	-	-	SYM
easat-6445	107	11	8484	8484	NUM
easat-6445	107	12	vol	vol	NOUN
easat-6445	107	13	.	.	PROPN
easat-6445	108	1	9	9	NUM
easat-6445	108	2	,	,	PUNCT
easat-6445	108	3	no	no	INTJ
easat-6445	108	4	.	.	NOUN
easat-6445	108	5	4	4	NUM
easat-6445	108	6	:	:	SYM
easat-6445	108	7	1985	1985	NUM
easat-6445	108	8	-	-	SYM
easat-6445	108	9	2002	2002	NUM
easat-6445	108	10	,	,	PUNCT
easat-6445	108	11	2025	2025	NUM
easat-6445	108	12	doi	doi	NOUN
easat-6445	108	13	:	:	PUNCT
easat-6445	108	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	108	15	©	©	NOUN
easat-6445	108	16	2025	2025	NUM
easat-6445	108	17	by	by	ADP
easat-6445	108	18	the	the	DET
easat-6445	108	19	authors	author	NOUN
easat-6445	108	20	;	;	PUNCT
easat-6445	108	21	licensee	licensee	PROPN
easat-6445	108	22	learning	learning	NOUN
easat-6445	108	23	gate	gate	NOUN
easat-6445	108	24	3	3	PROPN
easat-6445	108	25	.	.	PUNCT
easat-6445	108	26	methodology	methodology	PROPN
easat-6445	108	27	3.1	3.1	NUM
easat-6445	108	28	.	.	PUNCT
easat-6445	109	1	select	select	VERB
easat-6445	109	2	a	a	DET
easat-6445	109	3	primary	primary	ADJ
easat-6445	109	4	data	data	NOUN
easat-6445	109	5	collection	collection	NOUN
easat-6445	109	6	sample	sample	NOUN
easat-6445	109	7	in	in	ADP
easat-6445	109	8	this	this	DET
easat-6445	109	9	study	study	NOUN
easat-6445	109	10	,	,	PUNCT
easat-6445	109	11	the	the	DET
easat-6445	109	12	authors	author	NOUN
easat-6445	109	13	used	use	VERB
easat-6445	109	14	a	a	DET
easat-6445	109	15	quantitative	quantitative	ADJ
easat-6445	109	16	research	research	NOUN
easat-6445	109	17	method	method	NOUN
easat-6445	109	18	combined	combine	VERB
easat-6445	109	19	with	with	ADP
easat-6445	109	20	qualitative	qualitative	NOUN
easat-6445	109	21	,	,	PUNCT
easat-6445	109	22	including	include	VERB
easat-6445	109	23	three	three	NUM
easat-6445	109	24	steps	step	NOUN
easat-6445	109	25	:	:	PUNCT
easat-6445	109	26	preliminary	preliminary	ADJ
easat-6445	109	27	qualitative	qualitative	ADJ
easat-6445	109	28	research	research	NOUN
easat-6445	109	29	,	,	PUNCT
easat-6445	109	30	preliminary	preliminary	ADJ
easat-6445	109	31	quantitative	quantitative	ADJ
easat-6445	109	32	research	research	NOUN
easat-6445	109	33	and	and	CCONJ
easat-6445	109	34	formal	formal	ADJ
easat-6445	109	35	quantitative	quantitative	ADJ
easat-6445	109	36	research	research	NOUN
easat-6445	109	37	.	.	PUNCT
easat-6445	110	1	preliminary	preliminary	ADJ
easat-6445	110	2	qualitative	qualitative	ADJ
easat-6445	110	3	research	research	NOUN
easat-6445	110	4	was	be	AUX
easat-6445	110	5	conducted	conduct	VERB
easat-6445	110	6	through	through	ADP
easat-6445	110	7	in	in	ADP
easat-6445	110	8	-	-	PUNCT
easat-6445	110	9	depth	depth	NOUN
easat-6445	110	10	interviews	interview	NOUN
easat-6445	110	11	and	and	CCONJ
easat-6445	110	12	group	group	NOUN
easat-6445	110	13	discussions	discussion	NOUN
easat-6445	110	14	with	with	ADP
easat-6445	110	15	experts	expert	NOUN
easat-6445	110	16	in	in	ADP
easat-6445	110	17	the	the	DET
easat-6445	110	18	fields	field	NOUN
easat-6445	110	19	of	of	ADP
easat-6445	110	20	lean	lean	ADJ
easat-6445	110	21	manufacturing	manufacturing	NOUN
easat-6445	110	22	,	,	PUNCT
easat-6445	110	23	management	management	NOUN
easat-6445	110	24	accounting	accounting	NOUN
easat-6445	110	25	and	and	CCONJ
easat-6445	110	26	lean	lean	ADJ
easat-6445	110	27	accounting	accounting	NOUN
easat-6445	110	28	at	at	ADP
easat-6445	110	29	mechanical	mechanical	ADJ
easat-6445	110	30	enterprises	enterprise	NOUN
easat-6445	110	31	to	to	PART
easat-6445	110	32	explore	explore	VERB
easat-6445	110	33	factors	factor	NOUN
easat-6445	110	34	affecting	affect	VERB
easat-6445	110	35	the	the	DET
easat-6445	110	36	implementation	implementation	NOUN
easat-6445	110	37	of	of	ADP
easat-6445	110	38	lean	lean	ADJ
easat-6445	110	39	accounting	accounting	NOUN
easat-6445	110	40	and	and	CCONJ
easat-6445	110	41	adjust	adjust	VERB
easat-6445	110	42	the	the	DET
easat-6445	110	43	scale	scale	NOUN
easat-6445	110	44	of	of	ADP
easat-6445	110	45	factors	factor	NOUN
easat-6445	110	46	accordingly	accordingly	ADV
easat-6445	110	47	.	.	PUNCT
easat-6445	111	1	quantitative	quantitative	ADJ
easat-6445	111	2	research	research	NOUN
easat-6445	111	3	uses	use	VERB
easat-6445	111	4	a	a	DET
easat-6445	111	5	survey	survey	NOUN
easat-6445	111	6	method	method	NOUN
easat-6445	111	7	by	by	ADP
easat-6445	111	8	distributing	distribute	VERB
easat-6445	111	9	survey	survey	NOUN
easat-6445	111	10	forms	form	NOUN
easat-6445	111	11	directly	directly	ADV
easat-6445	111	12	or	or	CCONJ
easat-6445	111	13	sending	send	VERB
easat-6445	111	14	online	online	ADJ
easat-6445	111	15	survey	survey	NOUN
easat-6445	111	16	questionnaires	questionnaire	NOUN
easat-6445	111	17	to	to	ADP
easat-6445	111	18	businesses	business	NOUN
easat-6445	111	19	to	to	PART
easat-6445	111	20	collect	collect	VERB
easat-6445	111	21	primary	primary	ADJ
easat-6445	111	22	data	datum	NOUN
easat-6445	111	23	.	.	PUNCT
easat-6445	112	1	the	the	DET
easat-6445	112	2	subjects	subject	NOUN
easat-6445	112	3	interviewed	interview	VERB
easat-6445	112	4	are	be	AUX
easat-6445	112	5	the	the	DET
easat-6445	112	6	board	board	NOUN
easat-6445	112	7	of	of	ADP
easat-6445	112	8	directors	director	NOUN
easat-6445	112	9	or	or	CCONJ
easat-6445	112	10	management	management	NOUN
easat-6445	112	11	board	board	NOUN
easat-6445	112	12	,	,	PUNCT
easat-6445	112	13	department	department	NOUN
easat-6445	112	14	heads	head	NOUN
easat-6445	112	15	or	or	CCONJ
easat-6445	112	16	deputy	deputy	NOUN
easat-6445	112	17	heads	head	NOUN
easat-6445	112	18	(	(	PUNCT
easat-6445	112	19	production	production	NOUN
easat-6445	112	20	,	,	PUNCT
easat-6445	112	21	business	business	NOUN
easat-6445	112	22	,	,	PUNCT
easat-6445	112	23	human	human	ADJ
easat-6445	112	24	resources	resource	NOUN
easat-6445	112	25	administration	administration	NOUN
easat-6445	112	26	)	)	PUNCT
easat-6445	112	27	,	,	PUNCT
easat-6445	112	28	chief	chief	ADJ
easat-6445	112	29	accountants	accountant	NOUN
easat-6445	112	30	or	or	CCONJ
easat-6445	112	31	general	general	ADJ
easat-6445	112	32	accountants	accountant	NOUN
easat-6445	112	33	,	,	PUNCT
easat-6445	112	34	and	and	CCONJ
easat-6445	112	35	accounting	accounting	NOUN
easat-6445	112	36	staff	staff	NOUN
easat-6445	112	37	.	.	PUNCT
easat-6445	113	1	the	the	DET
easat-6445	113	2	sample	sample	NOUN
easat-6445	113	3	selected	select	VERB
easat-6445	113	4	in	in	ADP
easat-6445	113	5	the	the	DET
easat-6445	113	6	preliminary	preliminary	ADJ
easat-6445	113	7	quantitative	quantitative	ADJ
easat-6445	113	8	study	study	NOUN
easat-6445	113	9	by	by	ADP
easat-6445	113	10	the	the	DET
easat-6445	113	11	convenience	convenience	NOUN
easat-6445	113	12	sampling	sample	VERB
easat-6445	113	13	method	method	NOUN
easat-6445	113	14	with	with	ADP
easat-6445	113	15	the	the	DET
easat-6445	113	16	subject	subject	NOUN
easat-6445	113	17	being	be	AUX
easat-6445	113	18	accounting	accounting	NOUN
easat-6445	113	19	staff	staff	NOUN
easat-6445	113	20	at	at	ADP
easat-6445	113	21	mechanical	mechanical	ADJ
easat-6445	113	22	enterprises	enterprise	NOUN
easat-6445	113	23	in	in	ADP
easat-6445	113	24	hanoi	hanoi	PROPN
easat-6445	113	25	is	be	AUX
easat-6445	113	26	80	80	NUM
easat-6445	113	27	samples	sample	NOUN
easat-6445	113	28	.	.	PUNCT
easat-6445	114	1	for	for	ADP
easat-6445	114	2	the	the	DET
easat-6445	114	3	official	official	ADJ
easat-6445	114	4	sampling	sampling	NOUN
easat-6445	114	5	,	,	PUNCT
easat-6445	114	6	in	in	ADP
easat-6445	114	7	the	the	DET
easat-6445	114	8	multivariate	multivariate	NOUN
easat-6445	114	9	regression	regression	NOUN
easat-6445	114	10	analysis	analysis	NOUN
easat-6445	114	11	,	,	PUNCT
easat-6445	114	12	the	the	DET
easat-6445	114	13	minimum	minimum	ADJ
easat-6445	114	14	sample	sample	NOUN
easat-6445	114	15	size	size	NOUN
easat-6445	114	16	required	require	VERB
easat-6445	114	17	is	be	AUX
easat-6445	114	18	calculated	calculate	VERB
easat-6445	114	19	by	by	ADP
easat-6445	114	20	the	the	DET
easat-6445	114	21	formula	formula	NOUN
easat-6445	114	22	50	50	NUM
easat-6445	114	23	+	+	SYM
easat-6445	114	24	8*m	8*m	NUM
easat-6445	114	25	(	(	PUNCT
easat-6445	114	26	m	m	PROPN
easat-6445	114	27	is	be	AUX
easat-6445	114	28	the	the	DET
easat-6445	114	29	number	number	NOUN
easat-6445	114	30	of	of	ADP
easat-6445	114	31	observed	observed	ADJ
easat-6445	114	32	variables	variable	NOUN
easat-6445	114	33	of	of	ADP
easat-6445	114	34	the	the	DET
easat-6445	114	35	factors	factor	NOUN
easat-6445	114	36	)	)	PUNCT
easat-6445	115	1	[	[	X
easat-6445	115	2	32	32	NUM
easat-6445	115	3	]	]	PUNCT
easat-6445	115	4	.	.	PUNCT
easat-6445	116	1	thus	thus	ADV
easat-6445	116	2	,	,	PUNCT
easat-6445	116	3	with	with	ADP
easat-6445	116	4	39	39	NUM
easat-6445	116	5	observed	observed	ADJ
easat-6445	116	6	variables	variable	NOUN
easat-6445	116	7	,	,	PUNCT
easat-6445	116	8	in	in	ADP
easat-6445	116	9	this	this	DET
easat-6445	116	10	study	study	NOUN
easat-6445	116	11	,	,	PUNCT
easat-6445	116	12	the	the	DET
easat-6445	116	13	minimum	minimum	ADJ
easat-6445	116	14	sample	sample	NOUN
easat-6445	116	15	size	size	NOUN
easat-6445	116	16	must	must	AUX
easat-6445	116	17	be	be	AUX
easat-6445	116	18	50	50	NUM
easat-6445	116	19	+	+	CCONJ
easat-6445	116	20	8	8	NUM
easat-6445	116	21	*	*	SYM
easat-6445	116	22	39	39	NUM
easat-6445	116	23	=	=	SYM
easat-6445	116	24	362	362	NUM
easat-6445	116	25	observations	observation	NOUN
easat-6445	116	26	.	.	PUNCT
easat-6445	117	1	thus	thus	ADV
easat-6445	117	2	,	,	PUNCT
easat-6445	117	3	to	to	PART
easat-6445	117	4	ensure	ensure	VERB
easat-6445	117	5	objectivity	objectivity	NOUN
easat-6445	117	6	and	and	CCONJ
easat-6445	117	7	reliability	reliability	NOUN
easat-6445	117	8	,	,	PUNCT
easat-6445	117	9	in	in	ADP
easat-6445	117	10	this	this	DET
easat-6445	117	11	study	study	NOUN
easat-6445	117	12	,	,	PUNCT
easat-6445	117	13	the	the	DET
easat-6445	117	14	authors	author	NOUN
easat-6445	117	15	selected	select	VERB
easat-6445	117	16	the	the	DET
easat-6445	117	17	official	official	ADJ
easat-6445	117	18	quantitative	quantitative	ADJ
easat-6445	117	19	research	research	NOUN
easat-6445	117	20	sample	sample	NOUN
easat-6445	117	21	of	of	ADP
easat-6445	117	22	560	560	NUM
easat-6445	117	23	questionnaires	questionnaire	NOUN
easat-6445	117	24	,	,	PUNCT
easat-6445	117	25	resulting	result	VERB
easat-6445	117	26	in	in	ADP
easat-6445	117	27	395	395	NUM
easat-6445	117	28	valid	valid	ADJ
easat-6445	117	29	samples	sample	NOUN
easat-6445	117	30	for	for	ADP
easat-6445	117	31	analysis	analysis	NOUN
easat-6445	117	32	.	.	PUNCT
easat-6445	118	1	3.2	3.2	NUM
easat-6445	118	2	.	.	PUNCT
easat-6445	118	3	data	datum	NOUN
easat-6445	118	4	processing	processing	NOUN
easat-6445	118	5	and	and	CCONJ
easat-6445	118	6	analysis	analysis	NOUN
easat-6445	118	7	methods	method	NOUN
easat-6445	118	8	data	datum	NOUN
easat-6445	118	9	collected	collect	VERB
easat-6445	118	10	from	from	ADP
easat-6445	118	11	the	the	DET
easat-6445	118	12	survey	survey	NOUN
easat-6445	118	13	questionnaire	questionnaire	NOUN
easat-6445	118	14	was	be	AUX
easat-6445	118	15	processed	process	VERB
easat-6445	118	16	using	use	VERB
easat-6445	118	17	spss	spss	PROPN
easat-6445	118	18	20.0	20.0	NUM
easat-6445	118	19	software	software	NOUN
easat-6445	118	20	.	.	PUNCT
easat-6445	119	1	preliminary	preliminary	ADJ
easat-6445	119	2	survey	survey	NOUN
easat-6445	119	3	data	datum	NOUN
easat-6445	119	4	was	be	AUX
easat-6445	119	5	evaluated	evaluate	VERB
easat-6445	119	6	for	for	ADP
easat-6445	119	7	reliability	reliability	NOUN
easat-6445	119	8	of	of	ADP
easat-6445	119	9	the	the	DET
easat-6445	119	10	scale	scale	NOUN
easat-6445	119	11	through	through	ADP
easat-6445	119	12	cronbach	cronbach	NOUN
easat-6445	119	13	's	's	PART
easat-6445	119	14	alpha	alpha	ADJ
easat-6445	119	15	coefficient	coefficient	NOUN
easat-6445	119	16	and	and	CCONJ
easat-6445	119	17	efa	efa	PROPN
easat-6445	119	18	exploratory	exploratory	ADJ
easat-6445	119	19	factor	factor	NOUN
easat-6445	119	20	analysis	analysis	NOUN
easat-6445	119	21	.	.	PUNCT
easat-6445	120	1	data	datum	NOUN
easat-6445	120	2	collected	collect	VERB
easat-6445	120	3	from	from	ADP
easat-6445	120	4	the	the	DET
easat-6445	120	5	official	official	ADJ
easat-6445	120	6	survey	survey	NOUN
easat-6445	120	7	questionnaire	questionnaire	NOUN
easat-6445	120	8	after	after	ADP
easat-6445	120	9	evaluating	evaluate	VERB
easat-6445	120	10	the	the	DET
easat-6445	120	11	reliability	reliability	NOUN
easat-6445	120	12	of	of	ADP
easat-6445	120	13	the	the	DET
easat-6445	120	14	scale	scale	NOUN
easat-6445	120	15	through	through	ADP
easat-6445	120	16	cronbach	cronbach	NOUN
easat-6445	120	17	's	's	PART
easat-6445	120	18	alpha	alpha	ADJ
easat-6445	120	19	coefficient	coefficient	NOUN
easat-6445	120	20	and	and	CCONJ
easat-6445	120	21	efa	efa	PROPN
easat-6445	120	22	exploratory	exploratory	ADJ
easat-6445	120	23	factor	factor	NOUN
easat-6445	120	24	analysis	analysis	NOUN
easat-6445	120	25	,	,	PUNCT
easat-6445	120	26	we	we	PRON
easat-6445	120	27	conducted	conduct	VERB
easat-6445	120	28	correlation	correlation	NOUN
easat-6445	120	29	analysis	analysis	NOUN
easat-6445	120	30	and	and	CCONJ
easat-6445	120	31	linear	linear	ADJ
easat-6445	120	32	regression	regression	NOUN
easat-6445	120	33	model	model	NOUN
easat-6445	120	34	analysis	analysis	NOUN
easat-6445	120	35	through	through	ADP
easat-6445	120	36	spss	spss	PROPN
easat-6445	120	37	software	software	NOUN
easat-6445	120	38	;	;	PUNCT
easat-6445	120	39	the	the	DET
easat-6445	120	40	results	result	NOUN
easat-6445	120	41	were	be	AUX
easat-6445	120	42	used	use	VERB
easat-6445	120	43	to	to	PART
easat-6445	120	44	test	test	VERB
easat-6445	120	45	the	the	DET
easat-6445	120	46	theoretical	theoretical	ADJ
easat-6445	120	47	model	model	NOUN
easat-6445	120	48	and	and	CCONJ
easat-6445	120	49	hypotheses	hypothesis	NOUN
easat-6445	120	50	.	.	PUNCT
easat-6445	121	1	3.3	3.3	NUM
easat-6445	121	2	.	.	PUNCT
easat-6445	122	1	research	research	NOUN
easat-6445	122	2	model	model	NOUN
easat-6445	122	3	and	and	CCONJ
easat-6445	122	4	measurement	measurement	NOUN
easat-6445	122	5	scale	scale	NOUN
easat-6445	122	6	of	of	ADP
easat-6445	122	7	variables	variable	NOUN
easat-6445	122	8	after	after	ADP
easat-6445	122	9	studying	study	VERB
easat-6445	122	10	the	the	DET
easat-6445	122	11	theoretical	theoretical	ADJ
easat-6445	122	12	and	and	CCONJ
easat-6445	122	13	empirical	empirical	ADJ
easat-6445	122	14	basis	basis	NOUN
easat-6445	122	15	of	of	ADP
easat-6445	122	16	domestic	domestic	ADJ
easat-6445	122	17	and	and	CCONJ
easat-6445	122	18	foreign	foreign	ADJ
easat-6445	122	19	research	research	NOUN
easat-6445	122	20	works	work	VERB
easat-6445	122	21	on	on	ADP
easat-6445	122	22	factors	factor	NOUN
easat-6445	122	23	affecting	affect	VERB
easat-6445	122	24	the	the	DET
easat-6445	122	25	implementation	implementation	NOUN
easat-6445	122	26	of	of	ADP
easat-6445	122	27	lean	lean	ADJ
easat-6445	122	28	accounting	accounting	NOUN
easat-6445	122	29	in	in	ADP
easat-6445	122	30	mechanical	mechanical	ADJ
easat-6445	122	31	firms	firm	NOUN
easat-6445	122	32	and	and	CCONJ
easat-6445	122	33	through	through	ADP
easat-6445	122	34	surveying	survey	VERB
easat-6445	122	35	the	the	DET
easat-6445	122	36	opinions	opinion	NOUN
easat-6445	122	37	of	of	ADP
easat-6445	122	38	experts	expert	NOUN
easat-6445	122	39	,	,	PUNCT
easat-6445	122	40	we	we	PRON
easat-6445	122	41	determined	determine	VERB
easat-6445	122	42	the	the	DET
easat-6445	122	43	factors	factor	NOUN
easat-6445	122	44	affecting	affect	VERB
easat-6445	122	45	the	the	DET
easat-6445	122	46	implementation	implementation	NOUN
easat-6445	122	47	of	of	ADP
easat-6445	122	48	lean	lean	ADJ
easat-6445	122	49	accounting	accounting	NOUN
easat-6445	122	50	in	in	ADP
easat-6445	122	51	mechanical	mechanical	ADJ
easat-6445	122	52	firms	firm	NOUN
easat-6445	122	53	suitable	suitable	ADJ
easat-6445	122	54	to	to	ADP
easat-6445	122	55	the	the	DET
easat-6445	122	56	characteristics	characteristic	NOUN
easat-6445	122	57	of	of	ADP
easat-6445	122	58	mechanical	mechanical	ADJ
easat-6445	122	59	firms	firm	NOUN
easat-6445	122	60	in	in	ADP
easat-6445	122	61	hanoi	hanoi	PROPN
easat-6445	122	62	city	city	PROPN
easat-6445	122	63	,	,	PUNCT
easat-6445	122	64	including	include	VERB
easat-6445	122	65	size	size	NOUN
easat-6445	122	66	(	(	PUNCT
easat-6445	122	67	qm	qm	PROPN
easat-6445	122	68	)	)	PUNCT
easat-6445	122	69	with	with	ADP
easat-6445	122	70	4	4	NUM
easat-6445	122	71	observed	observed	ADJ
easat-6445	122	72	variables	variable	NOUN
easat-6445	122	73	,	,	PUNCT
easat-6445	122	74	management	management	NOUN
easat-6445	122	75	decentralization	decentralization	NOUN
easat-6445	122	76	(	(	PUNCT
easat-6445	122	77	pcql	pcql	NOUN
easat-6445	122	78	)	)	PUNCT
easat-6445	122	79	with	with	ADP
easat-6445	122	80	4	4	NUM
easat-6445	122	81	observed	observed	ADJ
easat-6445	122	82	variables	variable	NOUN
easat-6445	122	83	,	,	PUNCT
easat-6445	122	84	qualification	qualification	NOUN
easat-6445	122	85	and	and	CCONJ
easat-6445	122	86	awareness	awareness	NOUN
easat-6445	122	87	of	of	ADP
easat-6445	122	88	managers	manager	NOUN
easat-6445	122	89	(	(	PUNCT
easat-6445	122	90	nql	nql	PROPN
easat-6445	122	91	)	)	PUNCT
easat-6445	122	92	with	with	ADP
easat-6445	122	93	4	4	NUM
easat-6445	122	94	observed	observed	ADJ
easat-6445	122	95	variables	variable	NOUN
easat-6445	122	96	,	,	PUNCT
easat-6445	122	97	qualification	qualification	NOUN
easat-6445	122	98	and	and	CCONJ
easat-6445	122	99	awareness	awareness	NOUN
easat-6445	122	100	of	of	ADP
easat-6445	122	101	accounting	accounting	NOUN
easat-6445	122	102	staff	staff	NOUN
easat-6445	122	103	(	(	PUNCT
easat-6445	122	104	kt	kt	PROPN
easat-6445	122	105	)	)	PUNCT
easat-6445	122	106	with	with	ADP
easat-6445	122	107	6	6	NUM
easat-6445	122	108	observed	observed	ADJ
easat-6445	122	109	variables	variable	NOUN
easat-6445	122	110	,	,	PUNCT
easat-6445	122	111	cost	cost	NOUN
easat-6445	122	112	of	of	ADP
easat-6445	122	113	organizing	organize	VERB
easat-6445	122	114	lean	lean	ADJ
easat-6445	122	115	accounting	accounting	NOUN
easat-6445	122	116	(	(	PUNCT
easat-6445	122	117	cptc	cptc	NOUN
easat-6445	122	118	)	)	PUNCT
easat-6445	122	119	with	with	ADP
easat-6445	122	120	4	4	NUM
easat-6445	122	121	observed	observed	ADJ
easat-6445	122	122	variables	variable	NOUN
easat-6445	122	123	,	,	PUNCT
easat-6445	122	124	digital	digital	ADJ
easat-6445	122	125	technology	technology	NOUN
easat-6445	122	126	(	(	PUNCT
easat-6445	122	127	cns	cns	NOUN
easat-6445	122	128	)	)	PUNCT
easat-6445	122	129	with	with	ADP
easat-6445	122	130	4	4	NUM
easat-6445	122	131	observed	observed	ADJ
easat-6445	122	132	variables	variable	NOUN
easat-6445	122	133	,	,	PUNCT
easat-6445	122	134	and	and	CCONJ
easat-6445	122	135	level	level	NOUN
easat-6445	122	136	of	of	ADP
easat-6445	122	137	competition	competition	NOUN
easat-6445	122	138	(	(	PUNCT
easat-6445	122	139	mdct	mdct	PROPN
easat-6445	122	140	)	)	PUNCT
easat-6445	122	141	with	with	ADP
easat-6445	122	142	5	5	NUM
easat-6445	122	143	observed	observed	ADJ
easat-6445	122	144	variables	variable	NOUN
easat-6445	122	145	.	.	PUNCT
easat-6445	123	1	in	in	ADP
easat-6445	123	2	addition	addition	NOUN
easat-6445	123	3	,	,	PUNCT
easat-6445	123	4	the	the	DET
easat-6445	123	5	dependent	dependent	ADJ
easat-6445	123	6	variable	variable	NOUN
easat-6445	123	7	,	,	PUNCT
easat-6445	123	8	implementation	implementation	NOUN
easat-6445	123	9	of	of	ADP
easat-6445	123	10	lean	lean	ADJ
easat-6445	123	11	accounting	accounting	NOUN
easat-6445	123	12	in	in	ADP
easat-6445	123	13	mechanical	mechanical	ADJ
easat-6445	123	14	firms	firm	NOUN
easat-6445	123	15	(	(	PUNCT
easat-6445	123	16	thkttg	thkttg	NOUN
easat-6445	123	17	)	)	PUNCT
easat-6445	123	18	,	,	PUNCT
easat-6445	123	19	includes	include	VERB
easat-6445	123	20	8	8	NUM
easat-6445	123	21	observed	observed	ADJ
easat-6445	123	22	variables	variable	NOUN
easat-6445	123	23	.	.	PUNCT
easat-6445	124	1	from	from	ADP
easat-6445	124	2	the	the	DET
easat-6445	124	3	research	research	NOUN
easat-6445	124	4	hypotheses	hypothesis	NOUN
easat-6445	124	5	in	in	ADP
easat-6445	124	6	part	part	NOUN
easat-6445	124	7	2	2	NUM
easat-6445	124	8	,	,	PUNCT
easat-6445	124	9	we	we	PRON
easat-6445	124	10	propose	propose	VERB
easat-6445	124	11	the	the	DET
easat-6445	124	12	following	follow	VERB
easat-6445	124	13	research	research	NOUN
easat-6445	124	14	model	model	NOUN
easat-6445	124	15	(	(	PUNCT
easat-6445	124	16	see	see	VERB
easat-6445	124	17	figure	figure	NOUN
easat-6445	124	18	1	1	NUM
easat-6445	124	19	):	):	PUNCT
easat-6445	124	20	1990	1990	NUM
easat-6445	124	21	edelweiss	edelweiss	PROPN
easat-6445	124	22	applied	apply	VERB
easat-6445	124	23	science	science	NOUN
easat-6445	124	24	and	and	CCONJ
easat-6445	124	25	technology	technology	NOUN
easat-6445	124	26	issn	issn	PROPN
easat-6445	124	27	:	:	PUNCT
easat-6445	124	28	2576	2576	NUM
easat-6445	124	29	-	-	SYM
easat-6445	124	30	8484	8484	NUM
easat-6445	124	31	vol	vol	NOUN
easat-6445	124	32	.	.	PROPN
easat-6445	125	1	9	9	NUM
easat-6445	125	2	,	,	PUNCT
easat-6445	125	3	no	no	INTJ
easat-6445	125	4	.	.	NOUN
easat-6445	125	5	4	4	NUM
easat-6445	125	6	:	:	SYM
easat-6445	125	7	1985	1985	NUM
easat-6445	125	8	-	-	SYM
easat-6445	125	9	2002	2002	NUM
easat-6445	125	10	,	,	PUNCT
easat-6445	125	11	2025	2025	NUM
easat-6445	125	12	doi	doi	NOUN
easat-6445	125	13	:	:	PUNCT
easat-6445	125	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	125	15	©	©	NOUN
easat-6445	125	16	2025	2025	NUM
easat-6445	125	17	by	by	ADP
easat-6445	125	18	the	the	DET
easat-6445	125	19	authors	author	NOUN
easat-6445	125	20	;	;	PUNCT
easat-6445	125	21	licensee	licensee	PROPN
easat-6445	125	22	learning	learn	VERB
easat-6445	125	23	gate	gate	NOUN
easat-6445	125	24	figure	figure	NOUN
easat-6445	125	25	1	1	NUM
easat-6445	125	26	.	.	PUNCT
easat-6445	125	27	research	research	NOUN
easat-6445	125	28	model	model	NOUN
easat-6445	125	29	.	.	PUNCT
easat-6445	126	1	4	4	X
easat-6445	126	2	.	.	NOUN
easat-6445	126	3	results	result	VERB
easat-6445	126	4	4.1	4.1	NUM
easat-6445	126	5	.	.	PUNCT
easat-6445	127	1	analysis	analysis	NOUN
easat-6445	127	2	of	of	ADP
easat-6445	127	3	the	the	DET
easat-6445	127	4	reliability	reliability	NOUN
easat-6445	127	5	of	of	ADP
easat-6445	127	6	observed	observed	ADJ
easat-6445	127	7	variables	variable	NOUN
easat-6445	127	8	an	an	DET
easat-6445	127	9	analysis	analysis	NOUN
easat-6445	127	10	of	of	ADP
easat-6445	127	11	observed	observed	ADJ
easat-6445	127	12	variables	variable	NOUN
easat-6445	127	13	of	of	ADP
easat-6445	127	14	factors	factor	NOUN
easat-6445	127	15	influencing	influence	VERB
easat-6445	127	16	the	the	DET
easat-6445	127	17	implementation	implementation	NOUN
easat-6445	127	18	of	of	ADP
easat-6445	127	19	lean	lean	ADJ
easat-6445	127	20	accounting	accounting	NOUN
easat-6445	127	21	in	in	ADP
easat-6445	127	22	mechanical	mechanical	ADJ
easat-6445	127	23	firms	firm	NOUN
easat-6445	127	24	in	in	ADP
easat-6445	127	25	hanoi	hanoi	PROPN
easat-6445	127	26	was	be	AUX
easat-6445	127	27	performed	perform	VERB
easat-6445	127	28	using	use	VERB
easat-6445	127	29	cronbach	cronbach	NOUN
easat-6445	127	30	’s	’s	PART
easat-6445	127	31	alpha	alpha	NOUN
easat-6445	127	32	reliability	reliability	NOUN
easat-6445	127	33	coefficient	coefficient	NOUN
easat-6445	127	34	(	(	PUNCT
easat-6445	127	35	see	see	VERB
easat-6445	127	36	table	table	NOUN
easat-6445	127	37	1	1	NUM
easat-6445	127	38	)	)	PUNCT
easat-6445	127	39	.	.	PUNCT
easat-6445	128	1	table	table	NOUN
easat-6445	128	2	1	1	NUM
easat-6445	128	3	.	.	PUNCT
easat-6445	128	4	results	result	NOUN
easat-6445	128	5	of	of	ADP
easat-6445	128	6	the	the	DET
easat-6445	128	7	analysis	analysis	NOUN
easat-6445	128	8	:	:	PUNCT
easat-6445	128	9	cronbach	cronbach	PROPN
easat-6445	128	10	’s	’s	ADJ
easat-6445	128	11	alpha	alpha	ADJ
easat-6445	128	12	coefficient	coefficient	NOUN
easat-6445	128	13	.	.	PUNCT
easat-6445	129	1	description	description	NOUN
easat-6445	129	2	number	number	NOUN
easat-6445	129	3	of	of	ADP
easat-6445	129	4	observed	observed	ADJ
easat-6445	129	5	variables	variable	NOUN
easat-6445	129	6	cronbach	cronbach	VERB
easat-6445	129	7	’s	’s	PART
easat-6445	129	8	alpha	alpha	NOUN
easat-6445	129	9	corrected	correct	VERB
easat-6445	129	10	itemtotal	itemtotal	ADJ
easat-6445	129	11	correlation	correlation	NOUN
easat-6445	129	12	before	before	ADP
easat-6445	129	13	later	later	ADJ
easat-6445	129	14	implementation	implementation	NOUN
easat-6445	129	15	of	of	ADP
easat-6445	129	16	lean	lean	ADJ
easat-6445	129	17	accounting	accounting	NOUN
easat-6445	129	18	in	in	ADP
easat-6445	129	19	mechanical	mechanical	ADJ
easat-6445	129	20	firms	firm	NOUN
easat-6445	129	21	(	(	PUNCT
easat-6445	129	22	thkttg	thkttg	NOUN
easat-6445	129	23	)	)	PUNCT
easat-6445	129	24	8	8	NUM
easat-6445	129	25	8	8	NUM
easat-6445	129	26	0.942	0.942	NUM
easat-6445	129	27	0.710	0.710	NUM
easat-6445	129	28	size	size	NOUN
easat-6445	129	29	(	(	PUNCT
easat-6445	129	30	qm	qm	PROPN
easat-6445	129	31	)	)	PUNCT
easat-6445	129	32	4	4	NUM
easat-6445	129	33	4	4	NUM
easat-6445	129	34	0.939	0.939	NUM
easat-6445	129	35	0.819	0.819	NUM
easat-6445	129	36	management	management	NOUN
easat-6445	129	37	decentralization	decentralization	NOUN
easat-6445	129	38	(	(	PUNCT
easat-6445	129	39	pcql	pcql	ADJ
easat-6445	129	40	)	)	PUNCT
easat-6445	129	41	4	4	NUM
easat-6445	129	42	4	4	NUM
easat-6445	129	43	0.942	0.942	NUM
easat-6445	129	44	0.762	0.762	NUM
easat-6445	129	45	qualification	qualification	NOUN
easat-6445	129	46	and	and	CCONJ
easat-6445	129	47	awareness	awareness	NOUN
easat-6445	129	48	of	of	ADP
easat-6445	129	49	managers	manager	NOUN
easat-6445	129	50	(	(	PUNCT
easat-6445	129	51	nql	nql	PROPN
easat-6445	129	52	)	)	PUNCT
easat-6445	129	53	4	4	NUM
easat-6445	129	54	4	4	NUM
easat-6445	129	55	0.900	0.900	NUM
easat-6445	129	56	0.758	0.758	NUM
easat-6445	129	57	qualification	qualification	NOUN
easat-6445	129	58	and	and	CCONJ
easat-6445	129	59	awareness	awareness	NOUN
easat-6445	129	60	of	of	ADP
easat-6445	129	61	accounting	accounting	NOUN
easat-6445	129	62	staff	staff	NOUN
easat-6445	129	63	(	(	PUNCT
easat-6445	129	64	kt	kt	PROPN
easat-6445	129	65	)	)	PUNCT
easat-6445	129	66	6	6	NUM
easat-6445	129	67	6	6	NUM
easat-6445	129	68	0.908	0.908	NUM
easat-6445	129	69	0.682	0.682	NUM
easat-6445	129	70	cost	cost	NOUN
easat-6445	129	71	of	of	ADP
easat-6445	129	72	organizing	organize	VERB
easat-6445	129	73	lean	lean	ADJ
easat-6445	129	74	accounting	accounting	NOUN
easat-6445	129	75	(	(	PUNCT
easat-6445	129	76	cptc	cptc	NOUN
easat-6445	129	77	)	)	PUNCT
easat-6445	129	78	4	4	NUM
easat-6445	129	79	4	4	NUM
easat-6445	129	80	0.868	0.868	NUM
easat-6445	129	81	0.709	0.709	NUM
easat-6445	129	82	digital	digital	ADJ
easat-6445	129	83	technology	technology	NOUN
easat-6445	129	84	(	(	PUNCT
easat-6445	129	85	cns	cns	NOUN
easat-6445	129	86	)	)	PUNCT
easat-6445	129	87	4	4	NUM
easat-6445	129	88	4	4	NUM
easat-6445	129	89	0.903	0.903	NUM
easat-6445	129	90	0.730	0.730	NUM
easat-6445	129	91	level	level	NOUN
easat-6445	129	92	of	of	ADP
easat-6445	129	93	competition	competition	NOUN
easat-6445	129	94	(	(	PUNCT
easat-6445	129	95	mdct	mdct	PROPN
easat-6445	129	96	)	)	PUNCT
easat-6445	129	97	5	5	NUM
easat-6445	129	98	5	5	NUM
easat-6445	129	99	0.854	0.854	NUM
easat-6445	129	100	0.565	0.565	NUM
easat-6445	129	101	the	the	DET
easat-6445	129	102	smallest	small	ADJ
easat-6445	129	103	item	item	NOUN
easat-6445	129	104	-	-	PUNCT
easat-6445	129	105	total	total	NOUN
easat-6445	129	106	correlation	correlation	NOUN
easat-6445	129	107	coefficients	coefficient	NOUN
easat-6445	129	108	of	of	ADP
easat-6445	129	109	the	the	DET
easat-6445	129	110	scales	scale	NOUN
easat-6445	129	111	are	be	AUX
easat-6445	129	112	all	all	ADV
easat-6445	129	113	greater	great	ADJ
easat-6445	129	114	than	than	ADP
easat-6445	129	115	0.3	0.3	NUM
easat-6445	129	116	,	,	PUNCT
easat-6445	129	117	indicating	indicate	VERB
easat-6445	129	118	that	that	SCONJ
easat-6445	129	119	all	all	DET
easat-6445	129	120	factors	factor	NOUN
easat-6445	129	121	are	be	AUX
easat-6445	129	122	dependable	dependable	ADJ
easat-6445	129	123	and	and	CCONJ
easat-6445	129	124	suitable	suitable	ADJ
easat-6445	129	125	for	for	ADP
easat-6445	129	126	efa	efa	PROPN
easat-6445	129	127	analysis	analysis	NOUN
easat-6445	129	128	.	.	PUNCT
easat-6445	130	1	table	table	NOUN
easat-6445	130	2	1	1	NUM
easat-6445	130	3	also	also	ADV
easat-6445	130	4	demonstrates	demonstrate	VERB
easat-6445	130	5	that	that	SCONJ
easat-6445	130	6	the	the	DET
easat-6445	130	7	dependent	dependent	ADJ
easat-6445	130	8	1991	1991	NUM
easat-6445	130	9	edelweiss	edelweiss	PROPN
easat-6445	130	10	applied	apply	VERB
easat-6445	130	11	science	science	NOUN
easat-6445	130	12	and	and	CCONJ
easat-6445	130	13	technology	technology	NOUN
easat-6445	130	14	issn	issn	PROPN
easat-6445	130	15	:	:	PUNCT
easat-6445	130	16	2576	2576	NUM
easat-6445	130	17	-	-	SYM
easat-6445	130	18	8484	8484	NUM
easat-6445	130	19	vol	vol	NOUN
easat-6445	130	20	.	.	PROPN
easat-6445	131	1	9	9	NUM
easat-6445	131	2	,	,	PUNCT
easat-6445	131	3	no	no	INTJ
easat-6445	131	4	.	.	NOUN
easat-6445	131	5	4	4	NUM
easat-6445	131	6	:	:	SYM
easat-6445	131	7	1985	1985	NUM
easat-6445	131	8	-	-	SYM
easat-6445	131	9	2002	2002	NUM
easat-6445	131	10	,	,	PUNCT
easat-6445	131	11	2025	2025	NUM
easat-6445	131	12	doi	doi	NOUN
easat-6445	131	13	:	:	PUNCT
easat-6445	131	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	131	15	©	©	NOUN
easat-6445	131	16	2025	2025	NUM
easat-6445	131	17	by	by	ADP
easat-6445	131	18	the	the	DET
easat-6445	131	19	authors	author	NOUN
easat-6445	131	20	;	;	PUNCT
easat-6445	131	21	licensee	licensee	PROPN
easat-6445	131	22	learning	learn	VERB
easat-6445	131	23	gate	gate	PROPN
easat-6445	131	24	variable	variable	NOUN
easat-6445	131	25	and	and	CCONJ
easat-6445	131	26	the	the	DET
easat-6445	131	27	influencing	influence	VERB
easat-6445	131	28	factors	factor	NOUN
easat-6445	131	29	(	(	PUNCT
easat-6445	131	30	independent	independent	ADJ
easat-6445	131	31	variables	variable	NOUN
easat-6445	131	32	)	)	PUNCT
easat-6445	131	33	all	all	PRON
easat-6445	131	34	have	have	AUX
easat-6445	131	35	cronbach	cronbach	VERB
easat-6445	131	36	's	's	PART
easat-6445	131	37	alpha	alpha	ADJ
easat-6445	131	38	coefficients	coefficient	NOUN
easat-6445	131	39	greater	great	ADJ
easat-6445	131	40	than	than	ADP
easat-6445	131	41	0.6	0.6	NUM
easat-6445	132	1	[	[	X
easat-6445	132	2	33	33	NUM
easat-6445	132	3	,	,	PUNCT
easat-6445	132	4	34	34	NUM
easat-6445	132	5	]	]	PUNCT
easat-6445	132	6	.	.	PUNCT
easat-6445	133	1	4.2	4.2	NUM
easat-6445	133	2	.	.	PUNCT
easat-6445	134	1	efa	efa	PROPN
easat-6445	134	2	analysis	analysis	NOUN
easat-6445	134	3	varimax	varimax	NOUN
easat-6445	134	4	rotation	rotation	NOUN
easat-6445	134	5	and	and	CCONJ
easat-6445	134	6	the	the	DET
easat-6445	134	7	factor	factor	NOUN
easat-6445	134	8	extraction	extraction	NOUN
easat-6445	134	9	method	method	NOUN
easat-6445	134	10	of	of	ADP
easat-6445	134	11	component	component	NOUN
easat-6445	134	12	analysis	analysis	NOUN
easat-6445	134	13	were	be	AUX
easat-6445	134	14	used	use	VERB
easat-6445	134	15	to	to	PART
easat-6445	134	16	conduct	conduct	VERB
easat-6445	134	17	efa	efa	PROPN
easat-6445	134	18	analysis	analysis	NOUN
easat-6445	134	19	.	.	PUNCT
easat-6445	135	1	thirty	thirty	NUM
easat-6445	135	2	-	-	PUNCT
easat-6445	135	3	one	one	NUM
easat-6445	135	4	independent	independent	ADJ
easat-6445	135	5	variables	variable	NOUN
easat-6445	135	6	were	be	AUX
easat-6445	135	7	found	find	VERB
easat-6445	135	8	in	in	ADP
easat-6445	135	9	the	the	DET
easat-6445	135	10	analysis	analysis	NOUN
easat-6445	135	11	results	result	NOUN
easat-6445	135	12	(	(	PUNCT
easat-6445	135	13	see	see	VERB
easat-6445	135	14	table	table	NOUN
easat-6445	135	15	2	2	NUM
easat-6445	135	16	)	)	PUNCT
easat-6445	135	17	.	.	PUNCT
easat-6445	136	1	table	table	NOUN
easat-6445	136	2	2	2	NUM
easat-6445	136	3	.	.	X
easat-6445	136	4	kmo	kmo	PROPN
easat-6445	136	5	and	and	CCONJ
easat-6445	136	6	bartlett	bartlett	PROPN
easat-6445	136	7	's	's	PART
easat-6445	136	8	test	test	NOUN
easat-6445	136	9	kaiser	kaiser	PROPN
easat-6445	136	10	-	-	PUNCT
easat-6445	136	11	meyer	meyer	PROPN
easat-6445	136	12	-	-	PUNCT
easat-6445	136	13	olkin	olkin	NOUN
easat-6445	136	14	measure	measure	NOUN
easat-6445	136	15	of	of	ADP
easat-6445	136	16	sampling	sample	VERB
easat-6445	136	17	adequacy	adequacy	NOUN
easat-6445	136	18	0.922	0.922	NUM
easat-6445	136	19	bartlett	bartlett	NOUN
easat-6445	136	20	's	's	PART
easat-6445	136	21	test	test	NOUN
easat-6445	136	22	of	of	ADP
easat-6445	136	23	sphericity	sphericity	PROPN
easat-6445	136	24	approx	approx	PROPN
easat-6445	136	25	.	.	PUNCT
easat-6445	137	1	chi	chi	ADJ
easat-6445	137	2	-	-	PUNCT
easat-6445	137	3	square	square	ADJ
easat-6445	137	4	square	square	ADJ
easat-6445	137	5	8,880.15	8,880.15	NUM
easat-6445	137	6	df	df	PROPN
easat-6445	137	7	465	465	NUM
easat-6445	137	8	sig	sig	NOUN
easat-6445	137	9	.	.	PUNCT
easat-6445	138	1	0.000	0.000	NUM
easat-6445	138	2	kmo	kmo	PROPN
easat-6445	138	3	test	test	NOUN
easat-6445	138	4	=	=	PUNCT
easat-6445	138	5	0.922	0.922	NUM
easat-6445	138	6	,	,	PUNCT
easat-6445	138	7	as	as	SCONJ
easat-6445	138	8	indicated	indicate	VERB
easat-6445	138	9	in	in	ADP
easat-6445	138	10	table	table	NOUN
easat-6445	138	11	2	2	NUM
easat-6445	138	12	,	,	PUNCT
easat-6445	138	13	satisfies	satisfy	VERB
easat-6445	138	14	the	the	DET
easat-6445	138	15	requirement	requirement	NOUN
easat-6445	138	16	that	that	SCONJ
easat-6445	138	17	0.5	0.5	NUM
easat-6445	138	18	<	<	X
easat-6445	138	19	kmo	kmo	X
easat-6445	138	20	<	<	X
easat-6445	138	21	1	1	NUM
easat-6445	138	22	and	and	CCONJ
easat-6445	138	23	so	so	ADV
easat-6445	138	24	makes	make	VERB
easat-6445	138	25	exploratory	exploratory	ADJ
easat-6445	138	26	factor	factor	NOUN
easat-6445	138	27	analysis	analysis	NOUN
easat-6445	138	28	appropriate	appropriate	ADJ
easat-6445	138	29	for	for	ADP
easat-6445	138	30	actual	actual	ADJ
easat-6445	138	31	data	datum	NOUN
easat-6445	138	32	[	[	X
easat-6445	138	33	33	33	NUM
easat-6445	138	34	-	-	SYM
easat-6445	138	35	35	35	NUM
easat-6445	138	36	]	]	PUNCT
easat-6445	138	37	.	.	PUNCT
easat-6445	139	1	with	with	ADP
easat-6445	139	2	a	a	DET
easat-6445	139	3	sig.=0.000	sig.=0.000	NOUN
easat-6445	139	4	<	<	X
easat-6445	139	5	=	=	NOUN
easat-6445	139	6	0.05	0.05	NUM
easat-6445	139	7	,	,	PUNCT
easat-6445	139	8	bartlett	bartlett	PROPN
easat-6445	139	9	's	's	PART
easat-6445	139	10	test	test	NOUN
easat-6445	139	11	indicates	indicate	VERB
easat-6445	139	12	a	a	DET
easat-6445	139	13	linear	linear	ADJ
easat-6445	139	14	correlation	correlation	NOUN
easat-6445	139	15	between	between	ADP
easat-6445	139	16	the	the	DET
easat-6445	139	17	representative	representative	ADJ
easat-6445	139	18	factor	factor	NOUN
easat-6445	139	19	and	and	CCONJ
easat-6445	139	20	the	the	DET
easat-6445	139	21	observed	observed	ADJ
easat-6445	139	22	variables	variable	NOUN
easat-6445	139	23	,	,	PUNCT
easat-6445	139	24	demonstrating	demonstrate	VERB
easat-6445	139	25	the	the	DET
easat-6445	139	26	relationship	relationship	NOUN
easat-6445	139	27	between	between	ADP
easat-6445	139	28	the	the	DET
easat-6445	139	29	population	population	NOUN
easat-6445	139	30	's	's	PART
easat-6445	139	31	variables	variable	NOUN
easat-6445	139	32	[	[	X
easat-6445	139	33	33	33	NUM
easat-6445	139	34	-	-	SYM
easat-6445	139	35	35	35	NUM
easat-6445	139	36	]	]	PUNCT
easat-6445	139	37	.	.	PUNCT
easat-6445	140	1	the	the	DET
easat-6445	140	2	extracted	extract	VERB
easat-6445	140	3	variance	variance	NOUN
easat-6445	140	4	value	value	NOUN
easat-6445	140	5	is	be	AUX
easat-6445	140	6	74.940	74.940	NUM
easat-6445	140	7	%	%	NOUN
easat-6445	140	8	,	,	PUNCT
easat-6445	140	9	which	which	PRON
easat-6445	140	10	means	mean	VERB
easat-6445	140	11	that	that	SCONJ
easat-6445	140	12	the	the	DET
easat-6445	140	13	observed	observed	ADJ
easat-6445	140	14	variables	variable	NOUN
easat-6445	140	15	explain	explain	VERB
easat-6445	140	16	74.940	74.940	NUM
easat-6445	140	17	%	%	NOUN
easat-6445	140	18	of	of	ADP
easat-6445	140	19	the	the	DET
easat-6445	140	20	change	change	NOUN
easat-6445	140	21	in	in	ADP
easat-6445	140	22	the	the	DET
easat-6445	140	23	factors	factor	NOUN
easat-6445	140	24	.	.	PUNCT
easat-6445	141	1	this	this	PRON
easat-6445	141	2	indicates	indicate	VERB
easat-6445	141	3	that	that	SCONJ
easat-6445	141	4	the	the	DET
easat-6445	141	5	data	datum	NOUN
easat-6445	141	6	for	for	ADP
easat-6445	141	7	factor	factor	NOUN
easat-6445	141	8	analysis	analysis	NOUN
easat-6445	141	9	is	be	AUX
easat-6445	141	10	appropriate	appropriate	ADJ
easat-6445	141	11	.	.	PUNCT
easat-6445	142	1	7	7	NUM
easat-6445	142	2	factors	factor	NOUN
easat-6445	142	3	have	have	AUX
easat-6445	142	4	eigenvalues	eigenvalue	VERB
easat-6445	142	5	greater	great	ADJ
easat-6445	142	6	than	than	ADP
easat-6445	142	7	1	1	NUM
easat-6445	142	8	;	;	PUNCT
easat-6445	142	9	the	the	DET
easat-6445	142	10	number	number	NOUN
easat-6445	142	11	of	of	ADP
easat-6445	142	12	component	component	NOUN
easat-6445	142	13	attributes	attribute	NOUN
easat-6445	142	14	(	(	PUNCT
easat-6445	142	15	scales	scale	NOUN
easat-6445	142	16	)	)	PUNCT
easat-6445	142	17	of	of	ADP
easat-6445	142	18	the	the	DET
easat-6445	142	19	extracted	extract	VERB
easat-6445	142	20	factor	factor	NOUN
easat-6445	142	21	is	be	AUX
easat-6445	142	22	31	31	NUM
easat-6445	142	23	,	,	PUNCT
easat-6445	142	24	similar	similar	ADJ
easat-6445	142	25	to	to	ADP
easat-6445	142	26	the	the	DET
easat-6445	142	27	initial	initial	ADJ
easat-6445	142	28	theoretical	theoretical	ADJ
easat-6445	142	29	model	model	NOUN
easat-6445	142	30	.	.	PUNCT
easat-6445	143	1	thus	thus	ADV
easat-6445	143	2	,	,	PUNCT
easat-6445	143	3	efa	efa	PROPN
easat-6445	143	4	analysis	analysis	NOUN
easat-6445	143	5	is	be	AUX
easat-6445	143	6	appropriate	appropriate	ADJ
easat-6445	143	7	for	for	ADP
easat-6445	143	8	data	datum	NOUN
easat-6445	143	9	and	and	CCONJ
easat-6445	143	10	observed	observed	ADJ
easat-6445	143	11	variables	variable	NOUN
easat-6445	143	12	that	that	PRON
easat-6445	143	13	are	be	AUX
easat-6445	143	14	correlated	correlate	VERB
easat-6445	143	15	with	with	ADP
easat-6445	143	16	each	each	DET
easat-6445	143	17	other	other	ADJ
easat-6445	143	18	as	as	ADP
easat-6445	143	19	a	a	DET
easat-6445	143	20	whole	whole	NOUN
easat-6445	143	21	,	,	PUNCT
easat-6445	143	22	so	so	SCONJ
easat-6445	143	23	it	it	PRON
easat-6445	143	24	should	should	AUX
easat-6445	143	25	be	be	AUX
easat-6445	143	26	used	use	VERB
easat-6445	143	27	for	for	ADP
easat-6445	143	28	the	the	DET
easat-6445	143	29	next	next	ADJ
easat-6445	143	30	analysis	analysis	NOUN
easat-6445	143	31	[	[	X
easat-6445	143	32	33	33	NUM
easat-6445	143	33	,	,	PUNCT
easat-6445	143	34	34	34	NUM
easat-6445	143	35	]	]	PUNCT
easat-6445	143	36	.	.	PUNCT
easat-6445	144	1	next	next	ADV
easat-6445	144	2	,	,	PUNCT
easat-6445	144	3	we	we	PRON
easat-6445	144	4	have	have	VERB
easat-6445	144	5	the	the	DET
easat-6445	144	6	rotated	rotate	VERB
easat-6445	144	7	factor	factor	NOUN
easat-6445	144	8	matrix	matrix	NOUN
easat-6445	144	9	.	.	PUNCT
easat-6445	145	1	the	the	DET
easat-6445	145	2	results	result	NOUN
easat-6445	145	3	from	from	ADP
easat-6445	145	4	table	table	NOUN
easat-6445	145	5	3	3	NUM
easat-6445	145	6	demonstrate	demonstrate	VERB
easat-6445	145	7	that	that	SCONJ
easat-6445	145	8	all	all	PRON
easat-6445	145	9	of	of	ADP
easat-6445	145	10	the	the	DET
easat-6445	145	11	factors	factor	NOUN
easat-6445	145	12	'	'	PART
easat-6445	145	13	component	component	NOUN
easat-6445	145	14	variables	variable	NOUN
easat-6445	145	15	tend	tend	VERB
easat-6445	145	16	to	to	PART
easat-6445	145	17	converge	converge	VERB
easat-6445	145	18	,	,	PUNCT
easat-6445	145	19	with	with	ADP
easat-6445	145	20	the	the	DET
easat-6445	145	21	factor	factor	NOUN
easat-6445	145	22	loading	loading	NOUN
easat-6445	145	23	coefficient	coefficient	NOUN
easat-6445	145	24	≥	≥	NUM
easat-6445	145	25	0.5	0.5	NUM
easat-6445	146	1	[	[	SYM
easat-6445	146	2	33	33	NUM
easat-6445	146	3	-	-	SYM
easat-6445	146	4	35	35	NUM
easat-6445	146	5	]	]	PUNCT
easat-6445	146	6	.	.	PUNCT
easat-6445	147	1	1992	1992	NUM
easat-6445	147	2	edelweiss	edelweiss	PROPN
easat-6445	147	3	applied	apply	VERB
easat-6445	147	4	science	science	NOUN
easat-6445	147	5	and	and	CCONJ
easat-6445	147	6	technology	technology	NOUN
easat-6445	147	7	issn	issn	PROPN
easat-6445	147	8	:	:	PUNCT
easat-6445	147	9	2576	2576	NUM
easat-6445	147	10	-	-	SYM
easat-6445	147	11	8484	8484	NUM
easat-6445	147	12	vol	vol	NOUN
easat-6445	147	13	.	.	PROPN
easat-6445	148	1	9	9	NUM
easat-6445	148	2	,	,	PUNCT
easat-6445	148	3	no	no	INTJ
easat-6445	148	4	.	.	NOUN
easat-6445	148	5	4	4	NUM
easat-6445	148	6	:	:	SYM
easat-6445	148	7	1985	1985	NUM
easat-6445	148	8	-	-	SYM
easat-6445	148	9	2002	2002	NUM
easat-6445	148	10	,	,	PUNCT
easat-6445	148	11	2025	2025	NUM
easat-6445	148	12	doi	doi	NOUN
easat-6445	148	13	:	:	PUNCT
easat-6445	148	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	148	15	©	©	NOUN
easat-6445	148	16	2025	2025	NUM
easat-6445	148	17	by	by	ADP
easat-6445	148	18	the	the	DET
easat-6445	148	19	authors	author	NOUN
easat-6445	148	20	;	;	PUNCT
easat-6445	148	21	licensee	licensee	PROPN
easat-6445	148	22	learning	learn	VERB
easat-6445	148	23	gate	gate	NOUN
easat-6445	148	24	table	table	NOUN
easat-6445	148	25	3	3	NUM
easat-6445	148	26	.	.	PUNCT
easat-6445	148	27	pattern	pattern	NOUN
easat-6445	148	28	matrixa	matrixa	PROPN
easat-6445	148	29	.	.	PUNCT
easat-6445	149	1	variables	variable	NOUN
easat-6445	149	2	component	component	VERB
easat-6445	149	3	1	1	NUM
easat-6445	149	4	2	2	NUM
easat-6445	149	5	3	3	NUM
easat-6445	149	6	4	4	NUM
easat-6445	149	7	5	5	NUM
easat-6445	149	8	6	6	NUM
easat-6445	149	9	7	7	NUM
easat-6445	149	10	kt5	kt5	NOUN
easat-6445	149	11	0.865	0.865	NUM
easat-6445	149	12	kt4	kt4	PROPN
easat-6445	149	13	0.861	0.861	NUM
easat-6445	149	14	kt3	kt3	NOUN
easat-6445	149	15	0.843	0.843	NUM
easat-6445	149	16	kt6	kt6	VERB
easat-6445	149	17	0.818	0.818	NUM
easat-6445	149	18	kt2	kt2	NOUN
easat-6445	149	19	0.809	0.809	NUM
easat-6445	149	20	kt1	kt1	PROPN
easat-6445	149	21	0.784	0.784	NUM
easat-6445	149	22	mdct3	mdct3	NOUN
easat-6445	149	23	0.892	0.892	NUM
easat-6445	149	24	mdct5	mdct5	NOUN
easat-6445	149	25	0.878	0.878	NUM
easat-6445	149	26	mdct4	mdct4	NOUN
easat-6445	149	27	0.838	0.838	NUM
easat-6445	149	28	mdct2	mdct2	NOUN
easat-6445	149	29	0.694	0.694	NUM
easat-6445	149	30	mdct1	mdct1	NOUN
easat-6445	149	31	0.655	0.655	NUM
easat-6445	149	32	cns4	cns4	NOUN
easat-6445	149	33	0.948	0.948	NUM
easat-6445	149	34	cns3	cns3	PROPN
easat-6445	149	35	0.946	0.946	NUM
easat-6445	149	36	cns2	cns2	NOUN
easat-6445	149	37	0.936	0.936	NUM
easat-6445	149	38	cns1	cns1	NOUN
easat-6445	149	39	0.682	0.682	NUM
easat-6445	149	40	qm2	qm2	NOUN
easat-6445	149	41	0.993	0.993	NUM
easat-6445	149	42	qm3	qm3	NOUN
easat-6445	149	43	0.936	0.936	NUM
easat-6445	149	44	qm1	qm1	PROPN
easat-6445	149	45	0.893	0.893	NUM
easat-6445	149	46	qm4	qm4	NOUN
easat-6445	149	47	0.873	0.873	NUM
easat-6445	149	48	nql3	nql3	NOUN
easat-6445	149	49	0.934	0.934	NUM
easat-6445	149	50	nql4	nql4	PROPN
easat-6445	149	51	0.927	0.927	NUM
easat-6445	149	52	nql2	nql2	PROPN
easat-6445	149	53	0.862	0.862	NUM
easat-6445	149	54	nql1	nql1	PROPN
easat-6445	149	55	0.816	0.816	NUM
easat-6445	149	56	cptc3	cptc3	NOUN
easat-6445	149	57	0.871	0.871	NUM
easat-6445	149	58	cptc4	cptc4	NOUN
easat-6445	149	59	0.860	0.860	NUM
easat-6445	149	60	cptc2	cptc2	NOUN
easat-6445	149	61	0.856	0.856	NUM
easat-6445	149	62	cptc1	cptc1	NOUN
easat-6445	149	63	0.772	0.772	NUM
easat-6445	149	64	pcql3	pcql3	NOUN
easat-6445	149	65	0.997	0.997	NUM
easat-6445	149	66	pcql2	pcql2	NOUN
easat-6445	149	67	0.933	0.933	NUM
easat-6445	149	68	pcql4	pcql4	NOUN
easat-6445	149	69	0.871	0.871	NUM
easat-6445	149	70	pcql1	pcql1	NOUN
easat-6445	149	71	0.662	0.662	NUM
easat-6445	149	72	therefore	therefore	ADV
easat-6445	149	73	,	,	PUNCT
easat-6445	149	74	it	it	PRON
easat-6445	149	75	is	be	AUX
easat-6445	149	76	determined	determine	VERB
easat-6445	149	77	that	that	SCONJ
easat-6445	149	78	there	there	PRON
easat-6445	149	79	are	be	VERB
easat-6445	149	80	seven	seven	NUM
easat-6445	149	81	factors	factor	NOUN
easat-6445	149	82	influencing	influence	VERB
easat-6445	149	83	the	the	DET
easat-6445	149	84	implementation	implementation	NOUN
easat-6445	149	85	of	of	ADP
easat-6445	149	86	kttg	kttg	PROPN
easat-6445	149	87	in	in	ADP
easat-6445	149	88	securities	security	NOUN
easat-6445	149	89	enterprises	enterprise	NOUN
easat-6445	149	90	in	in	ADP
easat-6445	149	91	hanoi	hanoi	PROPN
easat-6445	149	92	,	,	PUNCT
easat-6445	149	93	as	as	ADV
easat-6445	149	94	well	well	ADV
easat-6445	149	95	as	as	ADP
easat-6445	149	96	one	one	NUM
easat-6445	149	97	dependent	dependent	ADJ
easat-6445	149	98	variable	variable	NOUN
easat-6445	149	99	that	that	PRON
easat-6445	149	100	represents	represent	VERB
easat-6445	149	101	the	the	DET
easat-6445	149	102	implementation	implementation	NOUN
easat-6445	149	103	of	of	ADP
easat-6445	149	104	kttg	kttg	PROPN
easat-6445	149	105	in	in	ADP
easat-6445	149	106	securities	security	NOUN
easat-6445	149	107	enterprises	enterprise	NOUN
easat-6445	149	108	in	in	ADP
easat-6445	149	109	hanoi	hanoi	NOUN
easat-6445	149	110	with	with	ADP
easat-6445	149	111	eight	eight	NUM
easat-6445	149	112	characteristic	characteristic	ADJ
easat-6445	149	113	attributes	attribute	NOUN
easat-6445	149	114	(	(	PUNCT
easat-6445	149	115	scales	scale	NOUN
easat-6445	149	116	)	)	PUNCT
easat-6445	149	117	,	,	PUNCT
easat-6445	149	118	based	base	VERB
easat-6445	149	119	on	on	ADP
easat-6445	149	120	the	the	DET
easat-6445	149	121	analysis	analysis	NOUN
easat-6445	149	122	of	of	ADP
easat-6445	149	123	the	the	DET
easat-6445	149	124	scale	scale	NOUN
easat-6445	149	125	's	's	PART
easat-6445	149	126	quality	quality	NOUN
easat-6445	149	127	and	and	CCONJ
easat-6445	149	128	the	the	DET
easat-6445	149	129	efa	efa	PROPN
easat-6445	149	130	model	model	NOUN
easat-6445	149	131	.	.	PUNCT
easat-6445	150	1	the	the	DET
easat-6445	150	2	factors	factor	NOUN
easat-6445	150	3	remain	remain	VERB
easat-6445	150	4	unchanged	unchanged	ADJ
easat-6445	150	5	from	from	ADP
easat-6445	150	6	before	before	ADV
easat-6445	150	7	,	,	PUNCT
easat-6445	150	8	based	base	VERB
easat-6445	150	9	on	on	ADP
easat-6445	150	10	the	the	DET
easat-6445	150	11	substance	substance	NOUN
easat-6445	150	12	of	of	ADP
easat-6445	150	13	the	the	DET
easat-6445	150	14	variables	variable	NOUN
easat-6445	150	15	.	.	PUNCT
easat-6445	151	1	4.3	4.3	NUM
easat-6445	151	2	.	.	PUNCT
easat-6445	151	3	correlation	correlation	NOUN
easat-6445	151	4	analysis	analysis	NOUN
easat-6445	151	5	according	accord	VERB
easat-6445	151	6	to	to	ADP
easat-6445	151	7	table	table	NOUN
easat-6445	151	8	4	4	NUM
easat-6445	151	9	's	's	PART
easat-6445	151	10	findings	finding	NOUN
easat-6445	151	11	from	from	ADP
easat-6445	151	12	the	the	DET
easat-6445	151	13	pearson	pearson	PROPN
easat-6445	151	14	correlation	correlation	NOUN
easat-6445	151	15	analysis	analysis	NOUN
easat-6445	151	16	,	,	PUNCT
easat-6445	151	17	the	the	DET
easat-6445	151	18	correlation	correlation	NOUN
easat-6445	151	19	coefficient	coefficient	NOUN
easat-6445	151	20	is	be	AUX
easat-6445	151	21	fairly	fairly	ADV
easat-6445	151	22	high	high	ADJ
easat-6445	151	23	(	(	PUNCT
easat-6445	151	24	ranging	range	VERB
easat-6445	151	25	from	from	ADP
easat-6445	151	26	0.479	0.479	NUM
easat-6445	151	27	to	to	ADP
easat-6445	151	28	0.666	0.666	NUM
easat-6445	151	29	)	)	PUNCT
easat-6445	151	30	,	,	PUNCT
easat-6445	151	31	and	and	CCONJ
easat-6445	151	32	the	the	DET
easat-6445	151	33	sig	sig	NOUN
easat-6445	151	34	values	value	NOUN
easat-6445	151	35	for	for	ADP
easat-6445	151	36	the	the	DET
easat-6445	151	37	pearson	pearson	PROPN
easat-6445	151	38	correlation	correlation	NOUN
easat-6445	151	39	test	test	NOUN
easat-6445	151	40	between	between	ADP
easat-6445	151	41	the	the	DET
easat-6445	151	42	dependent	dependent	ADJ
easat-6445	151	43	variable	variable	ADJ
easat-6445	151	44	thkttg	thkttg	NOUN
easat-6445	151	45	and	and	CCONJ
easat-6445	151	46	the	the	DET
easat-6445	151	47	seven	seven	NUM
easat-6445	151	48	independent	independent	ADJ
easat-6445	151	49	variables	variable	NOUN
easat-6445	151	50	—	—	PUNCT
easat-6445	151	51	kt	kt	PROPN
easat-6445	151	52	,	,	PUNCT
easat-6445	151	53	mdct	mdct	PROPN
easat-6445	151	54	,	,	PUNCT
easat-6445	151	55	cns	cns	PROPN
easat-6445	151	56	,	,	PUNCT
easat-6445	151	57	qm	qm	PROPN
easat-6445	151	58	,	,	PUNCT
easat-6445	151	59	nql	nql	PROPN
easat-6445	151	60	,	,	PUNCT
easat-6445	151	61	cptc	cptc	NOUN
easat-6445	151	62	,	,	PUNCT
easat-6445	151	63	and	and	CCONJ
easat-6445	151	64	pcql	pcql	ADJ
easat-6445	151	65	—	—	PUNCT
easat-6445	151	66	are	be	AUX
easat-6445	151	67	all	all	ADV
easat-6445	151	68	less	less	ADJ
easat-6445	151	69	than	than	ADP
easat-6445	151	70	0.05	0.05	NUM
easat-6445	151	71	.	.	PUNCT
easat-6445	152	1	accordingly	accordingly	ADV
easat-6445	152	2	,	,	PUNCT
easat-6445	152	3	these	these	DET
easat-6445	152	4	independent	independent	ADJ
easat-6445	152	5	variables	variable	NOUN
easat-6445	152	6	and	and	CCONJ
easat-6445	152	7	the	the	DET
easat-6445	152	8	dependent	dependent	ADJ
easat-6445	152	9	variable	variable	NOUN
easat-6445	152	10	have	have	VERB
easat-6445	152	11	a	a	DET
easat-6445	152	12	linear	linear	ADJ
easat-6445	152	13	connection	connection	NOUN
easat-6445	152	14	[	[	X
easat-6445	152	15	33	33	NUM
easat-6445	152	16	-	-	SYM
easat-6445	152	17	35	35	NUM
easat-6445	152	18	]	]	PUNCT
easat-6445	152	19	.	.	PUNCT
easat-6445	153	1	regression	regression	NOUN
easat-6445	153	2	analysis	analysis	NOUN
easat-6445	153	3	is	be	AUX
easat-6445	153	4	assured	assure	VERB
easat-6445	153	5	because	because	SCONJ
easat-6445	153	6	there	there	PRON
easat-6445	153	7	is	be	VERB
easat-6445	153	8	no	no	DET
easat-6445	153	9	chance	chance	NOUN
easat-6445	153	10	of	of	ADP
easat-6445	153	11	collinearity	collinearity	NOUN
easat-6445	153	12	between	between	ADP
easat-6445	153	13	independent	independent	ADJ
easat-6445	153	14	variables	variable	NOUN
easat-6445	153	15	,	,	PUNCT
easat-6445	153	16	as	as	SCONJ
easat-6445	153	17	indicated	indicate	VERB
easat-6445	153	18	by	by	ADP
easat-6445	153	19	the	the	DET
easat-6445	153	20	correlation	correlation	NOUN
easat-6445	153	21	test	test	NOUN
easat-6445	153	22	sig	sig	NOUN
easat-6445	153	23	values	value	NOUN
easat-6445	153	24	between	between	ADP
easat-6445	153	25	independent	independent	ADJ
easat-6445	153	26	variables	variable	NOUN
easat-6445	153	27	being	be	AUX
easat-6445	153	28	all	all	ADV
easat-6445	153	29	less	less	ADJ
easat-6445	153	30	than	than	ADP
easat-6445	153	31	0.05	0.05	NUM
easat-6445	153	32	and	and	CCONJ
easat-6445	153	33	the	the	DET
easat-6445	153	34	correlation	correlation	NOUN
easat-6445	153	35	coefficients	coefficient	NOUN
easat-6445	153	36	between	between	ADP
easat-6445	153	37	independent	independent	ADJ
easat-6445	153	38	variables	variable	NOUN
easat-6445	153	39	being	be	AUX
easat-6445	153	40	all	all	ADV
easat-6445	153	41	below	below	ADP
easat-6445	153	42	0.7	0.7	NUM
easat-6445	154	1	[	[	PUNCT
easat-6445	154	2	33	33	NUM
easat-6445	154	3	-	-	SYM
easat-6445	154	4	35	35	NUM
easat-6445	154	5	]	]	PUNCT
easat-6445	154	6	.	.	PUNCT
easat-6445	155	1	1993	1993	NUM
easat-6445	155	2	edelweiss	edelweiss	PROPN
easat-6445	155	3	applied	apply	VERB
easat-6445	155	4	science	science	NOUN
easat-6445	155	5	and	and	CCONJ
easat-6445	155	6	technology	technology	NOUN
easat-6445	155	7	issn	issn	PROPN
easat-6445	155	8	:	:	PUNCT
easat-6445	155	9	2576	2576	NUM
easat-6445	155	10	-	-	SYM
easat-6445	155	11	8484	8484	NUM
easat-6445	155	12	vol	vol	NOUN
easat-6445	155	13	.	.	PROPN
easat-6445	156	1	9	9	NUM
easat-6445	156	2	,	,	PUNCT
easat-6445	156	3	no	no	INTJ
easat-6445	156	4	.	.	NOUN
easat-6445	156	5	4	4	NUM
easat-6445	156	6	:	:	SYM
easat-6445	156	7	1985	1985	NUM
easat-6445	156	8	-	-	SYM
easat-6445	156	9	2002	2002	NUM
easat-6445	156	10	,	,	PUNCT
easat-6445	156	11	2025	2025	NUM
easat-6445	156	12	doi	doi	NOUN
easat-6445	156	13	:	:	PUNCT
easat-6445	156	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	156	15	©	©	NOUN
easat-6445	156	16	2025	2025	NUM
easat-6445	156	17	by	by	ADP
easat-6445	156	18	the	the	DET
easat-6445	156	19	authors	author	NOUN
easat-6445	156	20	;	;	PUNCT
easat-6445	156	21	licensee	licensee	PROPN
easat-6445	156	22	learning	learn	VERB
easat-6445	156	23	gate	gate	NOUN
easat-6445	156	24	table	table	NOUN
easat-6445	156	25	4	4	NUM
easat-6445	156	26	.	.	PUNCT
easat-6445	156	27	correlation	correlation	NOUN
easat-6445	156	28	analysis	analysis	NOUN
easat-6445	156	29	.	.	PUNCT
easat-6445	157	1	thkttg	thkttg	PROPN
easat-6445	157	2	kt	kt	PROPN
easat-6445	157	3	mdct	mdct	PROPN
easat-6445	157	4	cns	cns	PROPN
easat-6445	157	5	qm	qm	PROPN
easat-6445	157	6	nql	nql	PROPN
easat-6445	157	7	cptc	cptc	PROPN
easat-6445	157	8	pcql	pcql	PROPN
easat-6445	157	9	thkttg	thkttg	PROPN
easat-6445	157	10	pearson	pearson	PROPN
easat-6445	157	11	correlation	correlation	NOUN
easat-6445	157	12	1	1	NUM
easat-6445	157	13	0.657	0.657	NUM
easat-6445	157	14	*	*	PUNCT
easat-6445	157	15	*	*	PUNCT
easat-6445	157	16	0.530	0.530	NUM
easat-6445	157	17	*	*	PUNCT
easat-6445	157	18	*	*	PUNCT
easat-6445	157	19	0.587	0.587	NUM
easat-6445	157	20	*	*	PUNCT
easat-6445	157	21	*	*	PUNCT
easat-6445	157	22	0.666	0.666	NUM
easat-6445	157	23	*	*	PUNCT
easat-6445	157	24	*	*	NOUN
easat-6445	157	25	0.624	0.624	NUM
easat-6445	157	26	*	*	PUNCT
easat-6445	157	27	*	*	PUNCT
easat-6445	157	28	0.479	0.479	NUM
easat-6445	157	29	*	*	PUNCT
easat-6445	157	30	*	*	PUNCT
easat-6445	157	31	0.594	0.594	NUM
easat-6445	157	32	*	*	PUNCT
easat-6445	157	33	*	*	X
easat-6445	157	34	sig	sig	X
easat-6445	157	35	.	.	PUNCT
easat-6445	158	1	(	(	PUNCT
easat-6445	158	2	2	2	NUM
easat-6445	158	3	-	-	PUNCT
easat-6445	158	4	tailed	tailed	ADJ
easat-6445	158	5	)	)	PUNCT
easat-6445	159	1	0.000	0.000	NUM
easat-6445	159	2	0.000	0.000	NUM
easat-6445	160	1	0.000	0.000	NUM
easat-6445	160	2	0.000	0.000	NUM
easat-6445	160	3	0.000	0.000	NUM
easat-6445	160	4	000	000	NUM
easat-6445	160	5	0.000	0.000	NUM
easat-6445	160	6	n	n	NUM
easat-6445	160	7	395	395	NUM
easat-6445	160	8	395	395	NUM
easat-6445	160	9	395	395	NUM
easat-6445	160	10	395	395	NUM
easat-6445	160	11	395	395	NUM
easat-6445	160	12	395	395	NUM
easat-6445	160	13	395	395	NUM
easat-6445	160	14	395	395	NUM
easat-6445	160	15	kt	kt	PROPN
easat-6445	160	16	pearson	pearson	PROPN
easat-6445	160	17	correlation	correlation	NOUN
easat-6445	160	18	657	657	NUM
easat-6445	160	19	*	*	PUNCT
easat-6445	160	20	*	*	PUNCT
easat-6445	160	21	1	1	NUM
easat-6445	160	22	0.352	0.352	NUM
easat-6445	160	23	*	*	PUNCT
easat-6445	160	24	*	*	PUNCT
easat-6445	160	25	0.369	0.369	NUM
easat-6445	160	26	*	*	PUNCT
easat-6445	160	27	*	*	PUNCT
easat-6445	160	28	0.541	0.541	NUM
easat-6445	160	29	*	*	PUNCT
easat-6445	160	30	*	*	PUNCT
easat-6445	160	31	0.461	0.461	NUM
easat-6445	160	32	*	*	PUNCT
easat-6445	160	33	*	*	PUNCT
easat-6445	160	34	0.385	0.385	NUM
easat-6445	160	35	*	*	PUNCT
easat-6445	160	36	*	*	PUNCT
easat-6445	160	37	0.487	0.487	NUM
easat-6445	160	38	*	*	PUNCT
easat-6445	160	39	*	*	X
easat-6445	160	40	sig	sig	X
easat-6445	160	41	.	.	PUNCT
easat-6445	161	1	(	(	PUNCT
easat-6445	161	2	2	2	NUM
easat-6445	161	3	-	-	PUNCT
easat-6445	161	4	tailed	tailed	ADJ
easat-6445	161	5	)	)	PUNCT
easat-6445	162	1	0.000	0.000	NUM
easat-6445	162	2	0.000	0.000	NUM
easat-6445	163	1	0.000	0.000	NUM
easat-6445	163	2	0.000	0.000	NUM
easat-6445	163	3	0.000	0.000	NUM
easat-6445	163	4	0.000	0.000	NUM
easat-6445	163	5	0.000	0.000	NUM
easat-6445	163	6	n	n	NUM
easat-6445	163	7	395	395	NUM
easat-6445	163	8	395	395	NUM
easat-6445	163	9	395	395	NUM
easat-6445	163	10	395	395	NUM
easat-6445	163	11	395	395	NUM
easat-6445	163	12	395	395	NUM
easat-6445	163	13	395	395	NUM
easat-6445	163	14	395	395	NUM
easat-6445	163	15	mdct	mdct	VERB
easat-6445	163	16	pearson	pearson	NOUN
easat-6445	163	17	correlation	correlation	NOUN
easat-6445	163	18	530	530	NUM
easat-6445	163	19	*	*	NOUN
easat-6445	163	20	*	*	PUNCT
easat-6445	163	21	0.352	0.352	NUM
easat-6445	163	22	*	*	PUNCT
easat-6445	163	23	*	*	PUNCT
easat-6445	163	24	1	1	NUM
easat-6445	163	25	0.273	0.273	NUM
easat-6445	163	26	*	*	PUNCT
easat-6445	163	27	*	*	PUNCT
easat-6445	163	28	0.377	0.377	NUM
easat-6445	163	29	*	*	PUNCT
easat-6445	163	30	*	*	PUNCT
easat-6445	163	31	0.381	0.381	NUM
easat-6445	163	32	*	*	PUNCT
easat-6445	163	33	*	*	PUNCT
easat-6445	163	34	0.212	0.212	NUM
easat-6445	163	35	*	*	PUNCT
easat-6445	163	36	*	*	PUNCT
easat-6445	163	37	0.321	0.321	NUM
easat-6445	163	38	*	*	NOUN
easat-6445	163	39	*	*	NOUN
easat-6445	163	40	sig	sig	X
easat-6445	163	41	.	.	PUNCT
easat-6445	164	1	(	(	PUNCT
easat-6445	164	2	2	2	NUM
easat-6445	164	3	-	-	PUNCT
easat-6445	164	4	tailed	tailed	ADJ
easat-6445	164	5	)	)	PUNCT
easat-6445	164	6	000	000	NUM
easat-6445	165	1	0.000	0.000	NUM
easat-6445	165	2	000	000	NUM
easat-6445	165	3	0.000	0.000	NUM
easat-6445	165	4	0.000	0.000	NUM
easat-6445	165	5	0.000	0.000	NUM
easat-6445	165	6	0.000	0.000	NUM
easat-6445	165	7	n	n	NUM
easat-6445	165	8	395	395	NUM
easat-6445	165	9	395	395	NUM
easat-6445	165	10	395	395	NUM
easat-6445	165	11	395	395	NUM
easat-6445	165	12	395	395	NUM
easat-6445	165	13	395	395	NUM
easat-6445	165	14	395	395	NUM
easat-6445	165	15	395	395	NUM
easat-6445	165	16	cns	cns	NOUN
easat-6445	165	17	pearson	pearson	NOUN
easat-6445	165	18	correlation	correlation	NOUN
easat-6445	165	19	587	587	NUM
easat-6445	165	20	*	*	NOUN
easat-6445	165	21	*	*	NOUN
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easat-6445	165	23	*	*	PUNCT
easat-6445	165	24	*	*	PUNCT
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easat-6445	165	26	*	*	PUNCT
easat-6445	165	27	*	*	PUNCT
easat-6445	165	28	1	1	NUM
easat-6445	165	29	0.448	0.448	NUM
easat-6445	165	30	*	*	PUNCT
easat-6445	165	31	*	*	PUNCT
easat-6445	165	32	0.378	0.378	NUM
easat-6445	165	33	*	*	X
easat-6445	165	34	*	*	PUNCT
easat-6445	165	35	0.256	0.256	NUM
easat-6445	165	36	*	*	PUNCT
easat-6445	165	37	*	*	PUNCT
easat-6445	165	38	0.435	0.435	NUM
easat-6445	165	39	*	*	PUNCT
easat-6445	165	40	*	*	PUNCT
easat-6445	165	41	sig	sig	X
easat-6445	165	42	.	.	PUNCT
easat-6445	166	1	(	(	PUNCT
easat-6445	166	2	2	2	NUM
easat-6445	166	3	-	-	PUNCT
easat-6445	166	4	tailed	tailed	ADJ
easat-6445	166	5	)	)	PUNCT
easat-6445	166	6	000	000	NUM
easat-6445	167	1	0.000	0.000	NUM
easat-6445	167	2	0.000	0.000	NUM
easat-6445	167	3	000	000	NUM
easat-6445	167	4	0.000	0.000	NUM
easat-6445	167	5	0.000	0.000	NUM
easat-6445	167	6	0.000	0.000	NUM
easat-6445	167	7	n	n	NUM
easat-6445	167	8	395	395	NUM
easat-6445	167	9	395	395	NUM
easat-6445	167	10	395	395	NUM
easat-6445	167	11	395	395	NUM
easat-6445	167	12	395	395	NUM
easat-6445	167	13	395	395	NUM
easat-6445	167	14	395	395	NUM
easat-6445	167	15	395	395	NUM
easat-6445	167	16	qm	qm	PROPN
easat-6445	167	17	pearson	pearson	PROPN
easat-6445	167	18	correlation	correlation	NOUN
easat-6445	167	19	0.666	0.666	NUM
easat-6445	167	20	*	*	NOUN
easat-6445	167	21	*	*	NOUN
easat-6445	167	22	0.541	0.541	NUM
easat-6445	167	23	*	*	PUNCT
easat-6445	167	24	*	*	PUNCT
easat-6445	167	25	0.377	0.377	NUM
easat-6445	167	26	*	*	PUNCT
easat-6445	167	27	*	*	NOUN
easat-6445	167	28	0.448	0.448	NUM
easat-6445	167	29	*	*	SYM
easat-6445	167	30	*	*	PUNCT
easat-6445	167	31	1	1	NUM
easat-6445	167	32	0.538	0.538	NUM
easat-6445	167	33	*	*	PUNCT
easat-6445	167	34	*	*	NOUN
easat-6445	167	35	0.483	0.483	NUM
easat-6445	167	36	*	*	PUNCT
easat-6445	167	37	*	*	PUNCT
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easat-6445	167	39	*	*	PUNCT
easat-6445	167	40	*	*	X
easat-6445	167	41	sig	sig	X
easat-6445	167	42	.	.	PUNCT
easat-6445	168	1	(	(	PUNCT
easat-6445	168	2	2	2	NUM
easat-6445	168	3	-	-	PUNCT
easat-6445	168	4	tailed	tailed	ADJ
easat-6445	168	5	)	)	PUNCT
easat-6445	169	1	0.000	0.000	NUM
easat-6445	169	2	0.000	0.000	NUM
easat-6445	170	1	0.000	0.000	NUM
easat-6445	170	2	0.000	0.000	NUM
easat-6445	170	3	0.000	0.000	NUM
easat-6445	170	4	0.000	0.000	NUM
easat-6445	170	5	0.000	0.000	NUM
easat-6445	170	6	n	n	NUM
easat-6445	170	7	395	395	NUM
easat-6445	170	8	395	395	NUM
easat-6445	170	9	395	395	NUM
easat-6445	170	10	395	395	NUM
easat-6445	170	11	395	395	NUM
easat-6445	170	12	395	395	NUM
easat-6445	170	13	395	395	NUM
easat-6445	170	14	395	395	NUM
easat-6445	170	15	nql	nql	NOUN
easat-6445	170	16	pearson	pearson	NOUN
easat-6445	170	17	correlation	correlation	NOUN
easat-6445	170	18	0.624	0.624	NUM
easat-6445	170	19	*	*	PUNCT
easat-6445	170	20	*	*	PUNCT
easat-6445	170	21	0.461	0.461	NUM
easat-6445	170	22	*	*	PUNCT
easat-6445	170	23	*	*	PUNCT
easat-6445	170	24	0.381	0.381	NUM
easat-6445	170	25	*	*	PUNCT
easat-6445	170	26	*	*	PUNCT
easat-6445	170	27	0.378	0.378	NUM
easat-6445	170	28	*	*	PUNCT
easat-6445	170	29	*	*	PUNCT
easat-6445	170	30	0.538	0.538	NUM
easat-6445	170	31	*	*	PUNCT
easat-6445	170	32	*	*	NOUN
easat-6445	170	33	1	1	NUM
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easat-6445	170	35	*	*	NOUN
easat-6445	170	36	*	*	NOUN
easat-6445	170	37	0.507	0.507	NUM
easat-6445	170	38	*	*	PUNCT
easat-6445	170	39	*	*	NOUN
easat-6445	170	40	sig	sig	X
easat-6445	170	41	.	.	PUNCT
easat-6445	171	1	(	(	PUNCT
easat-6445	171	2	2	2	NUM
easat-6445	171	3	-	-	PUNCT
easat-6445	171	4	tailed	tailed	ADJ
easat-6445	171	5	)	)	PUNCT
easat-6445	172	1	0.000	0.000	NUM
easat-6445	172	2	0.000	0.000	NUM
easat-6445	173	1	0.000	0.000	NUM
easat-6445	173	2	0.000	0.000	NUM
easat-6445	173	3	0.000	0.000	NUM
easat-6445	173	4	0.000	0.000	NUM
easat-6445	173	5	0.000	0.000	NUM
easat-6445	173	6	n	n	NUM
easat-6445	173	7	395	395	NUM
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easat-6445	173	9	395	395	NUM
easat-6445	173	10	395	395	NUM
easat-6445	173	11	395	395	NUM
easat-6445	173	12	395	395	NUM
easat-6445	173	13	395	395	NUM
easat-6445	173	14	395	395	NUM
easat-6445	173	15	cptc	cptc	NOUN
easat-6445	173	16	pearson	pearson	NOUN
easat-6445	173	17	correlation	correlation	NOUN
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easat-6445	173	19	*	*	PUNCT
easat-6445	173	20	*	*	PUNCT
easat-6445	173	21	0.385	0.385	NUM
easat-6445	173	22	*	*	PUNCT
easat-6445	173	23	*	*	PUNCT
easat-6445	173	24	0.212	0.212	NUM
easat-6445	173	25	*	*	PUNCT
easat-6445	173	26	*	*	PUNCT
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easat-6445	173	28	*	*	PUNCT
easat-6445	173	29	*	*	PUNCT
easat-6445	173	30	0.483	0.483	NUM
easat-6445	173	31	*	*	PUNCT
easat-6445	173	32	*	*	PUNCT
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easat-6445	173	34	*	*	SYM
easat-6445	173	35	*	*	NOUN
easat-6445	173	36	1	1	NUM
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easat-6445	173	40	sig	sig	X
easat-6445	173	41	.	.	PUNCT
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easat-6445	174	2	2	2	NUM
easat-6445	174	3	-	-	PUNCT
easat-6445	174	4	tailed	tailed	ADJ
easat-6445	174	5	)	)	PUNCT
easat-6445	175	1	0.000	0.000	NUM
easat-6445	175	2	0.000	0.000	NUM
easat-6445	176	1	0.000	0.000	NUM
easat-6445	176	2	0.000	0.000	NUM
easat-6445	176	3	0.000	0.000	NUM
easat-6445	176	4	0.000	0.000	NUM
easat-6445	176	5	0.000	0.000	NUM
easat-6445	176	6	n	n	NUM
easat-6445	176	7	395	395	NUM
easat-6445	176	8	395	395	NUM
easat-6445	176	9	395	395	NUM
easat-6445	176	10	395	395	NUM
easat-6445	176	11	395	395	NUM
easat-6445	176	12	395	395	NUM
easat-6445	176	13	395	395	NUM
easat-6445	176	14	395	395	NUM
easat-6445	176	15	pcql	pcql	ADJ
easat-6445	176	16	pearson	pearson	NOUN
easat-6445	176	17	correlation	correlation	NOUN
easat-6445	176	18	594	594	NUM
easat-6445	176	19	*	*	SYM
easat-6445	176	20	*	*	PUNCT
easat-6445	176	21	0.487	0.487	NUM
easat-6445	176	22	*	*	PUNCT
easat-6445	176	23	*	*	PUNCT
easat-6445	176	24	0.321	0.321	NUM
easat-6445	176	25	*	*	X
easat-6445	176	26	*	*	PUNCT
easat-6445	176	27	0.435	0.435	NUM
easat-6445	176	28	*	*	X
easat-6445	176	29	*	*	PUNCT
easat-6445	176	30	0.500	0.500	NUM
easat-6445	176	31	*	*	PUNCT
easat-6445	176	32	*	*	PUNCT
easat-6445	176	33	0.507	0.507	NUM
easat-6445	176	34	*	*	X
easat-6445	176	35	*	*	X
easat-6445	176	36	0.313	0.313	NUM
easat-6445	176	37	*	*	SYM
easat-6445	176	38	*	*	PROPN
easat-6445	176	39	1	1	NUM
easat-6445	176	40	sig	sig	NOUN
easat-6445	176	41	.	.	PUNCT
easat-6445	177	1	(	(	PUNCT
easat-6445	177	2	2	2	NUM
easat-6445	177	3	-	-	PUNCT
easat-6445	177	4	tailed	tailed	ADJ
easat-6445	177	5	)	)	PUNCT
easat-6445	178	1	0.000	0.000	NUM
easat-6445	178	2	0.000	0.000	NUM
easat-6445	179	1	0.000	0.000	NUM
easat-6445	179	2	0.000	0.000	NUM
easat-6445	179	3	0.000	0.000	NUM
easat-6445	179	4	0.000	0.000	NUM
easat-6445	179	5	0.000	0.000	NUM
easat-6445	179	6	n	n	NUM
easat-6445	179	7	395	395	NUM
easat-6445	179	8	395	395	NUM
easat-6445	179	9	395	395	NUM
easat-6445	179	10	395	395	NUM
easat-6445	179	11	395	395	NUM
easat-6445	179	12	395	395	NUM
easat-6445	179	13	395	395	NUM
easat-6445	179	14	395	395	NUM
easat-6445	179	15	4.4	4.4	NUM
easat-6445	179	16	.	.	PUNCT
easat-6445	180	1	regression	regression	NOUN
easat-6445	180	2	model	model	NOUN
easat-6445	180	3	analysis	analysis	NOUN
easat-6445	180	4	the	the	DET
easat-6445	180	5	findings	finding	NOUN
easat-6445	180	6	in	in	ADP
easat-6445	180	7	tables	table	NOUN
easat-6445	180	8	5	5	NUM
easat-6445	180	9	,	,	PUNCT
easat-6445	180	10	6	6	NUM
easat-6445	180	11	,	,	PUNCT
easat-6445	180	12	and	and	CCONJ
easat-6445	180	13	7	7	NUM
easat-6445	180	14	demonstrate	demonstrate	NOUN
easat-6445	180	15	testing	testing	NOUN
easat-6445	180	16	for	for	ADP
easat-6445	180	17	multicollinearity	multicollinearity	NOUN
easat-6445	180	18	:	:	PUNCT
easat-6445	180	19	the	the	DET
easat-6445	180	20	model	model	NOUN
easat-6445	180	21	's	's	PART
easat-6445	180	22	multicollinearity	multicollinearity	NOUN
easat-6445	180	23	is	be	AUX
easat-6445	180	24	deemed	deem	VERB
easat-6445	180	25	not	not	PART
easat-6445	180	26	substantial	substantial	ADJ
easat-6445	180	27	if	if	SCONJ
easat-6445	180	28	the	the	DET
easat-6445	180	29	variance	variance	NOUN
easat-6445	180	30	inflation	inflation	NOUN
easat-6445	180	31	factor	factor	NOUN
easat-6445	180	32	(	(	PUNCT
easat-6445	180	33	vif	vif	PROPN
easat-6445	180	34	)	)	PUNCT
easat-6445	180	35	of	of	ADP
easat-6445	180	36	the	the	DET
easat-6445	180	37	six	six	NUM
easat-6445	180	38	independent	independent	ADJ
easat-6445	180	39	variables	variable	NOUN
easat-6445	180	40	is	be	AUX
easat-6445	180	41	less	less	ADJ
easat-6445	180	42	than	than	ADP
easat-6445	180	43	two	two	NUM
easat-6445	180	44	and	and	CCONJ
easat-6445	180	45	the	the	DET
easat-6445	180	46	vif	vif	NOUN
easat-6445	180	47	of	of	ADP
easat-6445	180	48	the	the	DET
easat-6445	180	49	remaining	remain	VERB
easat-6445	180	50	independent	independent	ADJ
easat-6445	180	51	variable	variable	NOUN
easat-6445	180	52	is	be	AUX
easat-6445	180	53	between	between	ADP
easat-6445	180	54	two	two	NUM
easat-6445	180	55	and	and	CCONJ
easat-6445	180	56	three	three	NUM
easat-6445	180	57	[	[	NOUN
easat-6445	180	58	33	33	NUM
easat-6445	180	59	,	,	PUNCT
easat-6445	180	60	34	34	NUM
easat-6445	180	61	]	]	PUNCT
easat-6445	180	62	.	.	PUNCT
easat-6445	181	1	as	as	ADP
easat-6445	181	2	a	a	DET
easat-6445	181	3	result	result	NOUN
easat-6445	181	4	,	,	PUNCT
easat-6445	181	5	the	the	DET
easat-6445	181	6	linear	linear	ADJ
easat-6445	181	7	regression	regression	NOUN
easat-6445	181	8	model	model	NOUN
easat-6445	181	9	constructed	construct	VERB
easat-6445	181	10	using	use	VERB
easat-6445	181	11	the	the	DET
easat-6445	181	12	equation	equation	NOUN
easat-6445	181	13	above	above	ADP
easat-6445	181	14	complies	complie	NOUN
easat-6445	181	15	with	with	ADP
easat-6445	181	16	all	all	PRON
easat-6445	181	17	of	of	ADP
easat-6445	181	18	the	the	DET
easat-6445	181	19	required	require	VERB
easat-6445	181	20	linear	linear	PROPN
easat-6445	181	21	regression	regression	NOUN
easat-6445	181	22	assumptions	assumption	NOUN
easat-6445	181	23	.	.	PUNCT
easat-6445	182	1	the	the	DET
easat-6445	182	2	correlation	correlation	NOUN
easat-6445	182	3	of	of	ADP
easat-6445	182	4	the	the	DET
easat-6445	182	5	residuals	residual	NOUN
easat-6445	182	6	is	be	AUX
easat-6445	182	7	tested	test	VERB
easat-6445	182	8	using	use	VERB
easat-6445	182	9	the	the	DET
easat-6445	182	10	durbin	durbin	ADJ
easat-6445	182	11	-	-	PUNCT
easat-6445	182	12	watson	watson	NOUN
easat-6445	182	13	coefficient	coefficient	NOUN
easat-6445	182	14	,	,	PUNCT
easat-6445	182	15	and	and	CCONJ
easat-6445	182	16	the	the	DET
easat-6445	182	17	obtained	obtain	VERB
easat-6445	182	18	durbin	durbin	ADJ
easat-6445	182	19	-	-	PUNCT
easat-6445	182	20	watson	watson	NOUN
easat-6445	182	21	value	value	NOUN
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easat-6445	182	23	1.841	1.841	NUM
easat-6445	182	24	(	(	PUNCT
easat-6445	182	25	which	which	PRON
easat-6445	182	26	ranges	range	VERB
easat-6445	182	27	from	from	ADP
easat-6445	182	28	1	1	NUM
easat-6445	182	29	to	to	ADP
easat-6445	182	30	3	3	NUM
easat-6445	182	31	)	)	PUNCT
easat-6445	182	32	indicates	indicate	VERB
easat-6445	182	33	that	that	SCONJ
easat-6445	182	34	the	the	DET
easat-6445	182	35	model	model	NOUN
easat-6445	182	36	does	do	AUX
easat-6445	182	37	not	not	PART
easat-6445	182	38	contravene	contravene	VERB
easat-6445	182	39	the	the	DET
easat-6445	182	40	multiple	multiple	ADJ
easat-6445	182	41	regression	regression	NOUN
easat-6445	182	42	approach	approach	NOUN
easat-6445	182	43	.	.	PUNCT
easat-6445	183	1	stated	state	VERB
easat-6445	183	2	otherwise	otherwise	ADV
easat-6445	183	3	,	,	PUNCT
easat-6445	183	4	the	the	DET
easat-6445	183	5	residuals	residual	NOUN
easat-6445	183	6	'	'	PART
easat-6445	183	7	correlation	correlation	NOUN
easat-6445	183	8	phenomena	phenomena	NOUN
easat-6445	183	9	is	be	AUX
easat-6445	183	10	absent	absent	ADJ
easat-6445	183	11	from	from	ADP
easat-6445	183	12	the	the	DET
easat-6445	183	13	model	model	NOUN
easat-6445	183	14	[	[	X
easat-6445	183	15	33	33	NUM
easat-6445	183	16	,	,	PUNCT
easat-6445	183	17	34	34	NUM
easat-6445	183	18	]	]	PUNCT
easat-6445	183	19	.	.	PUNCT
easat-6445	184	1	the	the	DET
easat-6445	184	2	developed	develop	VERB
easat-6445	184	3	multiple	multiple	ADJ
easat-6445	184	4	linear	linear	ADJ
easat-6445	184	5	regression	regression	NOUN
easat-6445	184	6	model	model	NOUN
easat-6445	184	7	is	be	AUX
easat-6445	184	8	appropriate	appropriate	ADJ
easat-6445	184	9	for	for	SCONJ
easat-6445	184	10	the	the	DET
easat-6445	184	11	data	datum	NOUN
easat-6445	184	12	set	set	VERB
easat-6445	184	13	and	and	CCONJ
easat-6445	184	14	usable	usable	ADJ
easat-6445	184	15	,	,	PUNCT
easat-6445	184	16	according	accord	VERB
easat-6445	184	17	to	to	ADP
easat-6445	184	18	the	the	DET
easat-6445	184	19	results	result	NOUN
easat-6445	184	20	of	of	ADP
easat-6445	184	21	an	an	DET
easat-6445	184	22	anova	anova	PROPN
easat-6445	184	23	test	test	NOUN
easat-6445	184	24	with	with	ADP
easat-6445	184	25	a	a	DET
easat-6445	184	26	significance	significance	NOUN
easat-6445	184	27	level	level	NOUN
easat-6445	184	28	(	(	PUNCT
easat-6445	184	29	sig	sig	NOUN
easat-6445	184	30	.	.	PUNCT
easat-6445	184	31	)	)	PUNCT
easat-6445	184	32	of	of	ADP
easat-6445	184	33	0.000	0.000	NUM
easat-6445	184	34	.	.	PUNCT
easat-6445	185	1	according	accord	VERB
easat-6445	185	2	to	to	ADP
easat-6445	185	3	the	the	DET
easat-6445	185	4	coefficient	coefficient	NOUN
easat-6445	185	5	r2	r2	PROPN
easat-6445	185	6	(	(	PUNCT
easat-6445	185	7	r	r	NOUN
easat-6445	185	8	squared	square	VERB
easat-6445	185	9	)	)	PUNCT
easat-6445	185	10	=	=	SYM
easat-6445	185	11	0.731	0.731	NUM
easat-6445	185	12	,	,	PUNCT
easat-6445	185	13	independent	independent	ADJ
easat-6445	185	14	variables	variable	NOUN
easat-6445	185	15	chosen	choose	VERB
easat-6445	185	16	for	for	ADP
easat-6445	185	17	the	the	DET
easat-6445	185	18	model	model	NOUN
easat-6445	185	19	will	will	AUX
easat-6445	185	20	account	account	VERB
easat-6445	185	21	for	for	ADP
easat-6445	185	22	73.1	73.1	NUM
easat-6445	185	23	%	%	NOUN
easat-6445	185	24	of	of	ADP
easat-6445	185	25	the	the	DET
easat-6445	185	26	variation	variation	NOUN
easat-6445	185	27	in	in	ADP
easat-6445	185	28	lean	lean	ADJ
easat-6445	185	29	accounting	accounting	NOUN
easat-6445	185	30	implementation	implementation	NOUN
easat-6445	185	31	in	in	ADP
easat-6445	185	32	mechanical	mechanical	ADJ
easat-6445	185	33	enterprises	enterprise	NOUN
easat-6445	185	34	;	;	PUNCT
easat-6445	185	35	random	random	ADJ
easat-6445	185	36	errors	error	NOUN
easat-6445	185	37	and	and	CCONJ
easat-6445	185	38	variables	variable	NOUN
easat-6445	185	39	not	not	PART
easat-6445	185	40	included	include	VERB
easat-6445	185	41	in	in	ADP
easat-6445	185	42	the	the	DET
easat-6445	185	43	model	model	NOUN
easat-6445	185	44	will	will	AUX
easat-6445	185	45	account	account	VERB
easat-6445	185	46	for	for	ADP
easat-6445	185	47	the	the	DET
easat-6445	185	48	remaining	remain	VERB
easat-6445	185	49	26.9	26.9	NUM
easat-6445	185	50	%	%	NOUN
easat-6445	185	51	.	.	PUNCT
easat-6445	186	1	the	the	DET
easat-6445	186	2	research	research	NOUN
easat-6445	186	3	model	model	NOUN
easat-6445	186	4	results	result	NOUN
easat-6445	186	5	indicate	indicate	VERB
easat-6445	186	6	that	that	SCONJ
easat-6445	186	7	the	the	DET
easat-6445	186	8	independent	independent	ADJ
easat-6445	186	9	variables	variable	NOUN
easat-6445	186	10	all	all	ADV
easat-6445	186	11	have	have	VERB
easat-6445	186	12	a	a	DET
easat-6445	186	13	statistically	statistically	ADV
easat-6445	186	14	significant	significant	ADJ
easat-6445	186	15	impact	impact	NOUN
easat-6445	186	16	(	(	PUNCT
easat-6445	186	17	due	due	ADP
easat-6445	186	18	to	to	ADP
easat-6445	186	19	sig	sig	PRON
easat-6445	186	20	.	.	PUNCT
easat-6445	187	1	<	<	X
easat-6445	187	2	0.05	0.05	NUM
easat-6445	187	3	)	)	PUNCT
easat-6445	187	4	on	on	ADP
easat-6445	187	5	the	the	DET
easat-6445	187	6	implementation	implementation	NOUN
easat-6445	187	7	of	of	ADP
easat-6445	187	8	lean	lean	ADJ
easat-6445	187	9	accounting	accounting	NOUN
easat-6445	187	10	in	in	ADP
easat-6445	187	11	mechanical	mechanical	ADJ
easat-6445	187	12	firms	firm	NOUN
easat-6445	187	13	.	.	PUNCT
easat-6445	188	1	1994	1994	NUM
easat-6445	188	2	edelweiss	edelweiss	PROPN
easat-6445	188	3	applied	apply	VERB
easat-6445	188	4	science	science	NOUN
easat-6445	188	5	and	and	CCONJ
easat-6445	188	6	technology	technology	NOUN
easat-6445	188	7	issn	issn	PROPN
easat-6445	188	8	:	:	PUNCT
easat-6445	188	9	2576	2576	NUM
easat-6445	188	10	-	-	SYM
easat-6445	188	11	8484	8484	NUM
easat-6445	188	12	vol	vol	NOUN
easat-6445	188	13	.	.	PROPN
easat-6445	189	1	9	9	NUM
easat-6445	189	2	,	,	PUNCT
easat-6445	189	3	no	no	INTJ
easat-6445	189	4	.	.	NOUN
easat-6445	189	5	4	4	NUM
easat-6445	189	6	:	:	SYM
easat-6445	189	7	1985	1985	NUM
easat-6445	189	8	-	-	SYM
easat-6445	189	9	2002	2002	NUM
easat-6445	189	10	,	,	PUNCT
easat-6445	189	11	2025	2025	NUM
easat-6445	189	12	doi	doi	NOUN
easat-6445	189	13	:	:	PUNCT
easat-6445	189	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	189	15	©	©	NOUN
easat-6445	189	16	2025	2025	NUM
easat-6445	189	17	by	by	ADP
easat-6445	189	18	the	the	DET
easat-6445	189	19	authors	author	NOUN
easat-6445	189	20	;	;	PUNCT
easat-6445	189	21	licensee	licensee	PROPN
easat-6445	189	22	learning	learning	NOUN
easat-6445	189	23	gate	gate	VERB
easat-6445	189	24	the	the	DET
easat-6445	189	25	standardized	standardized	ADJ
easat-6445	189	26	linear	linear	PROPN
easat-6445	189	27	regression	regression	NOUN
easat-6445	189	28	equation	equation	NOUN
easat-6445	189	29	illustrates	illustrate	VERB
easat-6445	189	30	the	the	DET
easat-6445	189	31	following	follow	VERB
easat-6445	189	32	factors	factor	NOUN
easat-6445	189	33	that	that	PRON
easat-6445	189	34	influence	influence	VERB
easat-6445	189	35	the	the	DET
easat-6445	189	36	adoption	adoption	NOUN
easat-6445	189	37	of	of	ADP
easat-6445	189	38	lean	lean	ADJ
easat-6445	189	39	accounting	accounting	NOUN
easat-6445	189	40	in	in	ADP
easat-6445	189	41	mechanical	mechanical	ADJ
easat-6445	189	42	firms	firm	NOUN
easat-6445	189	43	:	:	PUNCT
easat-6445	190	1	thkttg	thkttg	NOUN
easat-6445	190	2	=	=	SYM
easat-6445	190	3	0.241kt+	0.241kt+	PROPN
easat-6445	190	4	0.233cns	0.233cns	NUM
easat-6445	190	5	+	+	CCONJ
easat-6445	190	6	0.199mdct	0.199mdct	PUNCT
easat-6445	191	1	+	+	NUM
easat-6445	191	2	0.169nql	0.169nql	NOUN
easat-6445	191	3	+	+	CCONJ
easat-6445	191	4	0.152qm	0.152qm	NOUN
easat-6445	191	5	+	+	CCONJ
easat-6445	191	6	0.117cptc	0.117cptc	NUM
easat-6445	192	1	+	+	NUM
easat-6445	192	2	0.114pcql	0.114pcql	NUM
easat-6445	192	3	table	table	NOUN
easat-6445	192	4	5	5	NUM
easat-6445	192	5	.	.	PUNCT
easat-6445	192	6	model	model	PROPN
easat-6445	192	7	summaryb	summaryb	PROPN
easat-6445	192	8	model	model	NOUN
easat-6445	192	9	r	r	NOUN
easat-6445	192	10	r	r	NOUN
easat-6445	192	11	square	square	ADJ
easat-6445	192	12	adjusted	adjust	VERB
easat-6445	192	13	r	r	NOUN
easat-6445	192	14	square	square	ADJ
easat-6445	192	15	std	std	NOUN
easat-6445	192	16	.	.	PUNCT
easat-6445	193	1	error	error	NOUN
easat-6445	193	2	of	of	ADP
easat-6445	193	3	the	the	DET
easat-6445	193	4	estimate	estimate	NOUN
easat-6445	193	5	durbin	durbin	PROPN
easat-6445	193	6	-	-	PUNCT
easat-6445	193	7	watson	watson	NOUN
easat-6445	193	8	1	1	NUM
easat-6445	193	9	0.855a	0.855a	NOUN
easat-6445	193	10	0.731	0.731	NUM
easat-6445	193	11	0.726	0.726	NUM
easat-6445	193	12	0.52343408	0.52343408	NUM
easat-6445	193	13	1.841	1.841	NUM
easat-6445	193	14	note	note	NOUN
easat-6445	193	15	:	:	PUNCT
easat-6445	193	16	a.	a.	NOUN
easat-6445	193	17	predictors	predictor	NOUN
easat-6445	193	18	(	(	PUNCT
easat-6445	193	19	constant	constant	ADJ
easat-6445	193	20	):	):	PUNCT
easat-6445	193	21	pcql	pcql	ADJ
easat-6445	193	22	,	,	PUNCT
easat-6445	193	23	cptc	cptc	PROPN
easat-6445	193	24	,	,	PUNCT
easat-6445	193	25	mdct	mdct	PROPN
easat-6445	193	26	,	,	PUNCT
easat-6445	193	27	cns	cns	PROPN
easat-6445	193	28	,	,	PUNCT
easat-6445	193	29	kt	kt	PROPN
easat-6445	193	30	,	,	PUNCT
easat-6445	193	31	nql	nql	PROPN
easat-6445	193	32	,	,	PUNCT
easat-6445	193	33	qm	qm	PROPN
easat-6445	193	34	b.	b.	PROPN
easat-6445	193	35	dependent	dependent	ADJ
easat-6445	193	36	variable	variable	NOUN
easat-6445	193	37	:	:	PUNCT
easat-6445	193	38	thkttg	thkttg	ADJ
easat-6445	193	39	.	.	PUNCT
easat-6445	193	40	table	table	NOUN
easat-6445	193	41	6	6	NUM
easat-6445	193	42	.	.	PUNCT
easat-6445	193	43	anovaa	anovaa	PROPN
easat-6445	193	44	model	model	PROPN
easat-6445	193	45	sum	sum	PROPN
easat-6445	193	46	of	of	ADP
easat-6445	193	47	squares	square	NOUN
easat-6445	193	48	df	df	PROPN
easat-6445	193	49	mean	mean	PROPN
easat-6445	193	50	square	square	PROPN
easat-6445	193	51	f	f	PROPN
easat-6445	193	52	sig	sig	PROPN
easat-6445	193	53	.	.	PROPN
easat-6445	193	54	1	1	NUM
easat-6445	193	55	regression	regression	VERB
easat-6445	193	56	residual	residual	ADJ
easat-6445	193	57	total	total	ADJ
easat-6445	193	58	287.968	287.968	NUM
easat-6445	193	59	106.032	106.032	NUM
easat-6445	193	60	394.000	394.000	NUM
easat-6445	193	61	7	7	NUM
easat-6445	193	62	387	387	NUM
easat-6445	193	63	394	394	NUM
easat-6445	193	64	41.138	41.138	NUM
easat-6445	193	65	.274	.274	NUM
easat-6445	193	66	150.149	150.149	NUM
easat-6445	193	67	0.000b	0.000b	NOUN
easat-6445	193	68	note	note	NOUN
easat-6445	193	69	:	:	PUNCT
easat-6445	193	70	a.	a.	NOUN
easat-6445	193	71	dependent	dependent	ADJ
easat-6445	193	72	variable	variable	NOUN
easat-6445	193	73	:	:	PUNCT
easat-6445	193	74	thkttg	thkttg	PROPN
easat-6445	193	75	b.	b.	PROPN
easat-6445	193	76	predictors	predictor	NOUN
easat-6445	193	77	:	:	PUNCT
easat-6445	193	78	(	(	PUNCT
easat-6445	193	79	constant	constant	ADJ
easat-6445	193	80	):	):	PUNCT
easat-6445	193	81	pcql	pcql	ADJ
easat-6445	193	82	,	,	PUNCT
easat-6445	193	83	cptc	cptc	PROPN
easat-6445	193	84	,	,	PUNCT
easat-6445	193	85	mdct	mdct	PROPN
easat-6445	193	86	,	,	PUNCT
easat-6445	193	87	cns	cns	PROPN
easat-6445	193	88	,	,	PUNCT
easat-6445	193	89	kt	kt	PROPN
easat-6445	193	90	,	,	PUNCT
easat-6445	193	91	nql	nql	PROPN
easat-6445	193	92	,	,	PUNCT
easat-6445	193	93	qm	qm	PROPN
easat-6445	193	94	.	.	PROPN
easat-6445	193	95	table	table	PROPN
easat-6445	193	96	7	7	NUM
easat-6445	193	97	.	.	PUNCT
easat-6445	194	1	coefficientsa	coefficientsa	NOUN
easat-6445	194	2	.	.	PUNCT
easat-6445	195	1	model	model	PROPN
easat-6445	195	2	unstandardized	unstandardized	ADJ
easat-6445	195	3	coefficients	coefficient	NOUN
easat-6445	195	4	standardized	standardize	VERB
easat-6445	195	5	coefficients	coefficient	NOUN
easat-6445	195	6	t	t	PROPN
easat-6445	195	7	sig	sig	PROPN
easat-6445	195	8	.	.	PUNCT
easat-6445	196	1	collinearity	collinearity	PROPN
easat-6445	196	2	statistics	statistic	NOUN
easat-6445	196	3	b	b	NOUN
easat-6445	196	4	std	std	PROPN
easat-6445	196	5	.	.	NOUN
easat-6445	196	6	error	error	NOUN
easat-6445	196	7	beta	beta	NOUN
easat-6445	196	8	tolerance	tolerance	NOUN
easat-6445	196	9	vif	vif	NOUN
easat-6445	196	10	(	(	PUNCT
easat-6445	196	11	constant	constant	ADJ
easat-6445	196	12	)	)	PUNCT
easat-6445	196	13	-1.302e-16	-1.302e-16	PUNCT
easat-6445	196	14	0.026	0.026	NUM
easat-6445	196	15	0.000	0.000	NUM
easat-6445	196	16	1.000	1.000	NUM
easat-6445	196	17	kt	kt	PROPN
easat-6445	196	18	0.241	0.241	NUM
easat-6445	196	19	0.034	0.034	NUM
easat-6445	196	20	0.241	0.241	NUM
easat-6445	196	21	7.091	7.091	NUM
easat-6445	196	22	.000	.000	NUM
easat-6445	196	23	0.6042	0.6042	NUM
easat-6445	196	24	1.6550	1.6550	NUM
easat-6445	196	25	cns	cns	NOUN
easat-6445	196	26	0.233	0.233	NUM
easat-6445	196	27	0.031	0.031	NUM
easat-6445	196	28	0.233	0.233	NUM
easat-6445	196	29	7.510	7.510	NUM
easat-6445	196	30	.000	.000	NUM
easat-6445	196	31	0.7252	0.7252	NUM
easat-6445	196	32	1.3789	1.3789	NUM
easat-6445	196	33	mdct	mdct	VERB
easat-6445	196	34	0.199	0.199	NUM
easat-6445	196	35	0.030	0.030	NUM
easat-6445	196	36	0.199	0.199	NUM
easat-6445	196	37	6.709	6.709	NUM
easat-6445	196	38	.000	.000	NUM
easat-6445	196	39	0.7901	0.7901	NUM
easat-6445	196	40	1.2657	1.2657	NUM
easat-6445	196	41	nql	nql	NOUN
easat-6445	196	42	0.169	0.169	NUM
easat-6445	196	43	0.034	0.034	NUM
easat-6445	196	44	00.169	00.169	NUM
easat-6445	196	45	4.957	4.957	NUM
easat-6445	196	46	.000	.000	NUM
easat-6445	196	47	0.5955	0.5955	NUM
easat-6445	196	48	1.6792	1.6792	NUM
easat-6445	196	49	qm	qm	PROPN
easat-6445	196	50	0.152	0.152	NUM
easat-6445	196	51	0.037	0.037	NUM
easat-6445	196	52	0.152	0.152	NUM
easat-6445	196	53	4.064	4.064	NUM
easat-6445	196	54	.000	.000	NUM
easat-6445	196	55	0.4983	0.4983	NUM
easat-6445	196	56	2.0069	2.0069	NUM
easat-6445	196	57	cptc	cptc	NOUN
easat-6445	196	58	117	117	NUM
easat-6445	196	59	0.031	0.031	NUM
easat-6445	196	60	0.117	0.117	NUM
easat-6445	196	61	3.822	3.822	NUM
easat-6445	196	62	.000	.000	NUM
easat-6445	196	63	0.7400	0.7400	NUM
easat-6445	196	64	1.3513	1.3513	NUM
easat-6445	196	65	pcql	pcql	NOUN
easat-6445	196	66	0.114	0.114	NUM
easat-6445	196	67	0.034	0.034	NUM
easat-6445	196	68	0.114	0.114	NUM
easat-6445	196	69	3.356	3.356	NUM
easat-6445	196	70	.001	.001	NUM
easat-6445	196	71	0.6036	0.6036	NUM
easat-6445	196	72	1.6568	1.6568	NUM
easat-6445	196	73	note	note	NOUN
easat-6445	196	74	:	:	PUNCT
easat-6445	196	75	a.	a.	NOUN
easat-6445	196	76	dependent	dependent	ADJ
easat-6445	196	77	variable	variable	NOUN
easat-6445	196	78	:	:	PUNCT
easat-6445	196	79	thkttg	thkttg	ADJ
easat-6445	196	80	.	.	PUNCT
easat-6445	197	1	4.5	4.5	NUM
easat-6445	197	2	.	.	PUNCT
easat-6445	198	1	discussion	discussion	NOUN
easat-6445	198	2	all	all	DET
easat-6445	198	3	seven	seven	NUM
easat-6445	198	4	of	of	ADP
easat-6445	198	5	the	the	DET
easat-6445	198	6	research	research	NOUN
easat-6445	198	7	hypotheses	hypothesis	NOUN
easat-6445	198	8	are	be	AUX
easat-6445	198	9	statistically	statistically	ADV
easat-6445	198	10	significant	significant	ADJ
easat-6445	198	11	,	,	PUNCT
easat-6445	198	12	according	accord	VERB
easat-6445	198	13	to	to	ADP
easat-6445	198	14	the	the	DET
easat-6445	198	15	findings	finding	NOUN
easat-6445	198	16	in	in	ADP
easat-6445	198	17	table	table	NOUN
easat-6445	198	18	8	8	NUM
easat-6445	198	19	.	.	PUNCT
easat-6445	198	20	table	table	NOUN
easat-6445	198	21	8	8	NUM
easat-6445	198	22	.	.	PUNCT
easat-6445	199	1	an	an	DET
easat-6445	199	2	overview	overview	NOUN
easat-6445	199	3	of	of	ADP
easat-6445	199	4	the	the	DET
easat-6445	199	5	findings	finding	NOUN
easat-6445	199	6	from	from	ADP
easat-6445	199	7	the	the	DET
easat-6445	199	8	research	research	NOUN
easat-6445	199	9	hypothesis	hypothesis	NOUN
easat-6445	199	10	testing	testing	NOUN
easat-6445	199	11	.	.	PUNCT
easat-6445	200	1	hypothesis	hypothesis	NOUN
easat-6445	200	2	description	description	NOUN
easat-6445	200	3	expected	expect	VERB
easat-6445	200	4	direction	direction	NOUN
easat-6445	200	5	conclusion	conclusion	NOUN
easat-6445	200	6	independent	independent	ADJ
easat-6445	200	7	variable	variable	ADJ
easat-6445	200	8	dependent	dependent	ADJ
easat-6445	200	9	variable	variable	ADJ
easat-6445	200	10	h1	h1	NOUN
easat-6445	200	11	size	size	NOUN
easat-6445	200	12	implementation	implementation	NOUN
easat-6445	200	13	of	of	ADP
easat-6445	200	14	lean	lean	ADJ
easat-6445	200	15	accounting	accounting	NOUN
easat-6445	200	16	in	in	ADP
easat-6445	200	17	mechanical	mechanical	ADJ
easat-6445	200	18	firms	firm	NOUN
easat-6445	200	19	+	+	CCONJ
easat-6445	200	20	accepted	accepted	ADJ
easat-6445	200	21	h2	h2	NOUN
easat-6445	200	22	management	management	NOUN
easat-6445	200	23	decentralization	decentralization	NOUN
easat-6445	200	24	+	+	CCONJ
easat-6445	200	25	accepted	accept	VERB
easat-6445	200	26	h3	h3	NOUN
easat-6445	200	27	qualification	qualification	NOUN
easat-6445	200	28	and	and	CCONJ
easat-6445	200	29	awareness	awareness	NOUN
easat-6445	200	30	of	of	ADP
easat-6445	200	31	managers	manager	NOUN
easat-6445	200	32	+	+	CCONJ
easat-6445	200	33	accepted	accepted	ADJ
easat-6445	200	34	h4	h4	NOUN
easat-6445	200	35	qualification	qualification	NOUN
easat-6445	200	36	and	and	CCONJ
easat-6445	200	37	awareness	awareness	NOUN
easat-6445	200	38	of	of	ADP
easat-6445	200	39	accounting	accounting	NOUN
easat-6445	200	40	staff	staff	NOUN
easat-6445	200	41	+	+	CCONJ
easat-6445	200	42	accepted	accept	VERB
easat-6445	200	43	h5	h5	NOUN
easat-6445	200	44	cost	cost	NOUN
easat-6445	200	45	of	of	ADP
easat-6445	200	46	organizing	organize	VERB
easat-6445	200	47	lean	lean	ADJ
easat-6445	200	48	accounting	accounting	NOUN
easat-6445	200	49	+	+	CCONJ
easat-6445	200	50	accepted	accept	VERB
easat-6445	200	51	h6	h6	PROPN
easat-6445	200	52	digital	digital	ADJ
easat-6445	200	53	technology	technology	NOUN
easat-6445	200	54	+	+	CCONJ
easat-6445	200	55	accepted	accept	VERB
easat-6445	200	56	h7	h7	ADJ
easat-6445	200	57	level	level	NOUN
easat-6445	200	58	of	of	ADP
easat-6445	200	59	competition	competition	NOUN
easat-6445	200	60	+	+	CCONJ
easat-6445	200	61	accepted	accept	VERB
easat-6445	200	62	1995	1995	NUM
easat-6445	200	63	edelweiss	edelweiss	PROPN
easat-6445	200	64	applied	apply	VERB
easat-6445	200	65	science	science	NOUN
easat-6445	200	66	and	and	CCONJ
easat-6445	200	67	technology	technology	NOUN
easat-6445	200	68	issn	issn	PROPN
easat-6445	200	69	:	:	PUNCT
easat-6445	200	70	2576	2576	NUM
easat-6445	200	71	-	-	SYM
easat-6445	200	72	8484	8484	NUM
easat-6445	200	73	vol	vol	NOUN
easat-6445	200	74	.	.	PROPN
easat-6445	201	1	9	9	NUM
easat-6445	201	2	,	,	PUNCT
easat-6445	201	3	no	no	INTJ
easat-6445	201	4	.	.	NOUN
easat-6445	201	5	4	4	NUM
easat-6445	201	6	:	:	SYM
easat-6445	201	7	1985	1985	NUM
easat-6445	201	8	-	-	SYM
easat-6445	201	9	2002	2002	NUM
easat-6445	201	10	,	,	PUNCT
easat-6445	201	11	2025	2025	NUM
easat-6445	201	12	doi	doi	NOUN
easat-6445	201	13	:	:	PUNCT
easat-6445	201	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	201	15	©	©	NOUN
easat-6445	201	16	2025	2025	NUM
easat-6445	201	17	by	by	ADP
easat-6445	201	18	the	the	DET
easat-6445	201	19	authors	author	NOUN
easat-6445	201	20	;	;	PUNCT
easat-6445	201	21	licensee	licensee	PROPN
easat-6445	201	22	learning	learning	NOUN
easat-6445	201	23	gate	gate	VERB
easat-6445	201	24	the	the	DET
easat-6445	201	25	influence	influence	NOUN
easat-6445	201	26	of	of	ADP
easat-6445	201	27	seven	seven	NUM
easat-6445	201	28	independent	independent	ADJ
easat-6445	201	29	factors	factor	NOUN
easat-6445	201	30	on	on	ADP
easat-6445	201	31	the	the	DET
easat-6445	201	32	dependent	dependent	ADJ
easat-6445	201	33	variable	variable	NOUN
easat-6445	201	34	is	be	AUX
easat-6445	201	35	arranged	arrange	VERB
easat-6445	201	36	in	in	ADP
easat-6445	201	37	descending	descend	VERB
easat-6445	201	38	order	order	NOUN
easat-6445	201	39	as	as	SCONJ
easat-6445	201	40	follows	follow	VERB
easat-6445	201	41	:	:	PUNCT
easat-6445	201	42	qualification	qualification	NOUN
easat-6445	201	43	and	and	CCONJ
easat-6445	201	44	awareness	awareness	NOUN
easat-6445	201	45	of	of	ADP
easat-6445	201	46	accounting	accounting	NOUN
easat-6445	201	47	staff	staff	NOUN
easat-6445	201	48	(	(	PUNCT
easat-6445	201	49	kt	kt	PROPN
easat-6445	201	50	)	)	PUNCT
easat-6445	201	51	,	,	PUNCT
easat-6445	201	52	digital	digital	ADJ
easat-6445	201	53	technology	technology	NOUN
easat-6445	201	54	(	(	PUNCT
easat-6445	201	55	cns	cns	NOUN
easat-6445	201	56	)	)	PUNCT
easat-6445	201	57	,	,	PUNCT
easat-6445	201	58	level	level	NOUN
easat-6445	201	59	of	of	ADP
easat-6445	201	60	competition	competition	NOUN
easat-6445	201	61	(	(	PUNCT
easat-6445	201	62	mdct	mdct	PROPN
easat-6445	201	63	)	)	PUNCT
easat-6445	201	64	,	,	PUNCT
easat-6445	201	65	qualification	qualification	NOUN
easat-6445	201	66	and	and	CCONJ
easat-6445	201	67	awareness	awareness	NOUN
easat-6445	201	68	of	of	ADP
easat-6445	201	69	managers	manager	NOUN
easat-6445	201	70	(	(	PUNCT
easat-6445	201	71	nql	nql	PROPN
easat-6445	201	72	)	)	PUNCT
easat-6445	201	73	,	,	PUNCT
easat-6445	201	74	size	size	NOUN
easat-6445	201	75	(	(	PUNCT
easat-6445	201	76	qm	qm	PROPN
easat-6445	201	77	)	)	PUNCT
easat-6445	201	78	,	,	PUNCT
easat-6445	201	79	cost	cost	NOUN
easat-6445	201	80	of	of	ADP
easat-6445	201	81	organizing	organize	VERB
easat-6445	201	82	lean	lean	ADJ
easat-6445	201	83	accounting	accounting	NOUN
easat-6445	201	84	(	(	PUNCT
easat-6445	201	85	cptc	cptc	NOUN
easat-6445	201	86	)	)	PUNCT
easat-6445	201	87	,	,	PUNCT
easat-6445	201	88	and	and	CCONJ
easat-6445	201	89	management	management	NOUN
easat-6445	201	90	decentralization	decentralization	NOUN
easat-6445	201	91	(	(	PUNCT
easat-6445	201	92	pcql	pcql	NOUN
easat-6445	201	93	)	)	PUNCT
easat-6445	201	94	.	.	PUNCT
easat-6445	202	1	4.6	4.6	NUM
easat-6445	202	2	.	.	PUNCT
easat-6445	202	3	qualification	qualification	NOUN
easat-6445	202	4	and	and	CCONJ
easat-6445	202	5	awareness	awareness	NOUN
easat-6445	202	6	of	of	ADP
easat-6445	202	7	accounting	accounting	NOUN
easat-6445	202	8	staff	staff	NOUN
easat-6445	202	9	(	(	PUNCT
easat-6445	202	10	kt	kt	PROPN
easat-6445	202	11	)	)	PUNCT
easat-6445	202	12	accounting	accounting	NOUN
easat-6445	202	13	staff	staff	NOUN
easat-6445	202	14	is	be	AUX
easat-6445	202	15	the	the	DET
easat-6445	202	16	main	main	ADJ
easat-6445	202	17	human	human	ADJ
easat-6445	202	18	resource	resource	NOUN
easat-6445	202	19	involved	involve	VERB
easat-6445	202	20	in	in	ADP
easat-6445	202	21	the	the	DET
easat-6445	202	22	implementation	implementation	NOUN
easat-6445	202	23	of	of	ADP
easat-6445	202	24	lean	lean	ADJ
easat-6445	202	25	accounting	accounting	NOUN
easat-6445	202	26	in	in	ADP
easat-6445	202	27	mechanical	mechanical	ADJ
easat-6445	202	28	firms	firm	NOUN
easat-6445	202	29	.	.	PUNCT
easat-6445	203	1	in	in	ADP
easat-6445	203	2	fact	fact	NOUN
easat-6445	203	3	,	,	PUNCT
easat-6445	203	4	the	the	DET
easat-6445	203	5	implementation	implementation	NOUN
easat-6445	203	6	of	of	ADP
easat-6445	203	7	lean	lean	ADJ
easat-6445	203	8	accounting	accounting	NOUN
easat-6445	203	9	in	in	ADP
easat-6445	203	10	a	a	DET
easat-6445	203	11	firm	firm	NOUN
easat-6445	203	12	is	be	AUX
easat-6445	203	13	carried	carry	VERB
easat-6445	203	14	out	out	ADP
easat-6445	203	15	by	by	ADP
easat-6445	203	16	people	people	NOUN
easat-6445	203	17	in	in	ADP
easat-6445	203	18	that	that	DET
easat-6445	203	19	firm	firm	NOUN
easat-6445	203	20	,	,	PUNCT
easat-6445	203	21	especially	especially	ADV
easat-6445	203	22	the	the	DET
easat-6445	203	23	role	role	NOUN
easat-6445	203	24	of	of	ADP
easat-6445	203	25	accounting	accounting	NOUN
easat-6445	203	26	staff	staff	NOUN
easat-6445	203	27	.	.	PUNCT
easat-6445	204	1	accounting	accounting	NOUN
easat-6445	204	2	staff	staff	NOUN
easat-6445	204	3	plays	play	VERB
easat-6445	204	4	a	a	DET
easat-6445	204	5	key	key	ADJ
easat-6445	204	6	role	role	NOUN
easat-6445	204	7	in	in	ADP
easat-6445	204	8	receiving	receive	VERB
easat-6445	204	9	and	and	CCONJ
easat-6445	204	10	communicating	communicate	VERB
easat-6445	204	11	appropriate	appropriate	ADJ
easat-6445	204	12	information	information	NOUN
easat-6445	204	13	to	to	ADP
easat-6445	204	14	managers	manager	NOUN
easat-6445	204	15	.	.	PUNCT
easat-6445	205	1	therefore	therefore	ADV
easat-6445	205	2	,	,	PUNCT
easat-6445	205	3	the	the	DET
easat-6445	205	4	qualifications	qualification	NOUN
easat-6445	205	5	and	and	CCONJ
easat-6445	205	6	awareness	awareness	NOUN
easat-6445	205	7	of	of	ADP
easat-6445	205	8	accounting	accounting	NOUN
easat-6445	205	9	staff	staff	NOUN
easat-6445	205	10	will	will	AUX
easat-6445	205	11	contribute	contribute	VERB
easat-6445	205	12	to	to	ADP
easat-6445	205	13	the	the	DET
easat-6445	205	14	implementation	implementation	NOUN
easat-6445	205	15	of	of	ADP
easat-6445	205	16	lean	lean	ADJ
easat-6445	205	17	accounting	accounting	NOUN
easat-6445	205	18	.	.	PUNCT
easat-6445	206	1	the	the	DET
easat-6445	206	2	connection	connection	NOUN
easat-6445	206	3	between	between	ADP
easat-6445	206	4	the	the	DET
easat-6445	206	5	accounting	accounting	NOUN
easat-6445	206	6	department	department	PROPN
easat-6445	206	7	and	and	CCONJ
easat-6445	206	8	other	other	ADJ
easat-6445	206	9	departments	department	NOUN
easat-6445	206	10	in	in	ADP
easat-6445	206	11	the	the	DET
easat-6445	206	12	mechanical	mechanical	ADJ
easat-6445	206	13	firm	firm	NOUN
easat-6445	206	14	also	also	ADV
easat-6445	206	15	contributes	contribute	VERB
easat-6445	206	16	to	to	ADP
easat-6445	206	17	creating	create	VERB
easat-6445	206	18	more	more	ADV
easat-6445	206	19	reliable	reliable	ADJ
easat-6445	206	20	sources	source	NOUN
easat-6445	206	21	of	of	ADP
easat-6445	206	22	information	information	NOUN
easat-6445	206	23	.	.	PUNCT
easat-6445	207	1	the	the	DET
easat-6445	207	2	results	result	NOUN
easat-6445	207	3	of	of	ADP
easat-6445	207	4	this	this	DET
easat-6445	207	5	study	study	NOUN
easat-6445	207	6	are	be	AUX
easat-6445	207	7	consistent	consistent	ADJ
easat-6445	207	8	with	with	ADP
easat-6445	207	9	the	the	DET
easat-6445	207	10	diffusion	diffusion	NOUN
easat-6445	207	11	theory	theory	NOUN
easat-6445	207	12	.	.	PUNCT
easat-6445	208	1	the	the	DET
easat-6445	208	2	kt2	kt2	PROPN
easat-6445	208	3	scale	scale	NOUN
easat-6445	208	4	was	be	AUX
easat-6445	208	5	rated	rate	VERB
easat-6445	208	6	highest	high	ADJ
easat-6445	208	7	by	by	ADP
easat-6445	208	8	respondents	respondent	NOUN
easat-6445	208	9	,	,	PUNCT
easat-6445	208	10	at	at	ADP
easat-6445	208	11	3.67	3.67	NUM
easat-6445	208	12	;	;	PUNCT
easat-6445	208	13	the	the	DET
easat-6445	208	14	kt5	kt5	PROPN
easat-6445	208	15	scale	scale	NOUN
easat-6445	208	16	was	be	AUX
easat-6445	208	17	rated	rate	VERB
easat-6445	208	18	lowest	low	ADJ
easat-6445	208	19	by	by	ADP
easat-6445	208	20	respondents	respondent	NOUN
easat-6445	208	21	in	in	ADP
easat-6445	208	22	the	the	DET
easat-6445	208	23	group	group	NOUN
easat-6445	208	24	,	,	PUNCT
easat-6445	208	25	at	at	ADP
easat-6445	208	26	3.37	3.37	NUM
easat-6445	208	27	.	.	PUNCT
easat-6445	209	1	4.7	4.7	NUM
easat-6445	209	2	.	.	PUNCT
easat-6445	210	1	digital	digital	ADJ
easat-6445	210	2	technology	technology	NOUN
easat-6445	210	3	(	(	PUNCT
easat-6445	210	4	cns	cns	NOUN
easat-6445	210	5	)	)	PUNCT
easat-6445	210	6	the	the	DET
easat-6445	210	7	implementation	implementation	NOUN
easat-6445	210	8	of	of	ADP
easat-6445	210	9	lean	lean	ADJ
easat-6445	210	10	accounting	accounting	NOUN
easat-6445	210	11	in	in	ADP
easat-6445	210	12	mechanical	mechanical	ADJ
easat-6445	210	13	firms	firm	NOUN
easat-6445	210	14	depends	depend	VERB
easat-6445	210	15	on	on	ADP
easat-6445	210	16	digital	digital	ADJ
easat-6445	210	17	technology	technology	NOUN
easat-6445	210	18	,	,	PUNCT
easat-6445	210	19	which	which	PRON
easat-6445	210	20	is	be	AUX
easat-6445	210	21	the	the	DET
easat-6445	210	22	result	result	NOUN
easat-6445	210	23	found	find	VERB
easat-6445	210	24	in	in	ADP
easat-6445	210	25	this	this	DET
easat-6445	210	26	study	study	NOUN
easat-6445	210	27	.	.	PUNCT
easat-6445	211	1	in	in	ADP
easat-6445	211	2	this	this	DET
easat-6445	211	3	study	study	NOUN
easat-6445	211	4	,	,	PUNCT
easat-6445	211	5	digital	digital	ADJ
easat-6445	211	6	technology	technology	NOUN
easat-6445	211	7	is	be	AUX
easat-6445	211	8	a	a	DET
easat-6445	211	9	key	key	ADJ
easat-6445	211	10	factor	factor	NOUN
easat-6445	211	11	in	in	ADP
easat-6445	211	12	the	the	DET
easat-6445	211	13	operating	operating	NOUN
easat-6445	211	14	system	system	NOUN
easat-6445	211	15	of	of	ADP
easat-6445	211	16	mechanical	mechanical	ADJ
easat-6445	211	17	enterprises	enterprise	NOUN
easat-6445	211	18	;	;	PUNCT
easat-6445	211	19	the	the	DET
easat-6445	211	20	production	production	NOUN
easat-6445	211	21	process	process	NOUN
easat-6445	211	22	of	of	ADP
easat-6445	211	23	mechanical	mechanical	ADJ
easat-6445	211	24	enterprises	enterprise	NOUN
easat-6445	211	25	is	be	AUX
easat-6445	211	26	always	always	ADV
easat-6445	211	27	based	base	VERB
easat-6445	211	28	on	on	ADP
easat-6445	211	29	advanced	advanced	ADJ
easat-6445	211	30	and	and	CCONJ
easat-6445	211	31	modern	modern	ADJ
easat-6445	211	32	production	production	NOUN
easat-6445	211	33	technology	technology	NOUN
easat-6445	211	34	.	.	PUNCT
easat-6445	212	1	the	the	DET
easat-6445	212	2	work	work	NOUN
easat-6445	212	3	of	of	ADP
easat-6445	212	4	the	the	DET
easat-6445	212	5	accounting	accounting	NOUN
easat-6445	212	6	department	department	NOUN
easat-6445	212	7	is	be	AUX
easat-6445	212	8	performed	perform	VERB
easat-6445	212	9	on	on	ADP
easat-6445	212	10	computers	computer	NOUN
easat-6445	212	11	with	with	ADP
easat-6445	212	12	the	the	DET
easat-6445	212	13	support	support	NOUN
easat-6445	212	14	of	of	ADP
easat-6445	212	15	software	software	NOUN
easat-6445	212	16	,	,	PUNCT
easat-6445	212	17	and	and	CCONJ
easat-6445	212	18	firms	firm	NOUN
easat-6445	212	19	always	always	ADV
easat-6445	212	20	prioritize	prioritize	VERB
easat-6445	212	21	investing	invest	VERB
easat-6445	212	22	in	in	ADP
easat-6445	212	23	software	software	NOUN
easat-6445	212	24	to	to	PART
easat-6445	212	25	support	support	VERB
easat-6445	212	26	other	other	ADJ
easat-6445	212	27	operations	operation	NOUN
easat-6445	212	28	such	such	ADJ
easat-6445	212	29	as	as	ADP
easat-6445	212	30	human	human	ADJ
easat-6445	212	31	resource	resource	NOUN
easat-6445	212	32	management	management	NOUN
easat-6445	212	33	,	,	PUNCT
easat-6445	212	34	business	business	NOUN
easat-6445	212	35	administration	administration	NOUN
easat-6445	212	36	,	,	PUNCT
easat-6445	212	37	sales	sale	NOUN
easat-6445	212	38	,	,	PUNCT
easat-6445	212	39	etc	etc	X
easat-6445	212	40	.	.	X
easat-6445	213	1	digital	digital	ADJ
easat-6445	213	2	transformation	transformation	NOUN
easat-6445	213	3	is	be	AUX
easat-6445	213	4	one	one	NUM
easat-6445	213	5	of	of	ADP
easat-6445	213	6	the	the	DET
easat-6445	213	7	aspects	aspect	NOUN
easat-6445	213	8	of	of	ADP
easat-6445	213	9	digital	digital	ADJ
easat-6445	213	10	technology	technology	NOUN
easat-6445	213	11	;	;	PUNCT
easat-6445	213	12	it	it	PRON
easat-6445	213	13	is	be	AUX
easat-6445	213	14	a	a	DET
easat-6445	213	15	complex	complex	ADJ
easat-6445	213	16	task	task	NOUN
easat-6445	213	17	,	,	PUNCT
easat-6445	213	18	involving	involve	VERB
easat-6445	213	19	not	not	PART
easat-6445	213	20	only	only	ADV
easat-6445	213	21	the	the	DET
easat-6445	213	22	accounting	accounting	NOUN
easat-6445	213	23	department	department	PROPN
easat-6445	213	24	in	in	ADP
easat-6445	213	25	general	general	ADJ
easat-6445	213	26	and	and	CCONJ
easat-6445	213	27	management	management	NOUN
easat-6445	213	28	accounting	accounting	NOUN
easat-6445	213	29	in	in	ADP
easat-6445	213	30	particular	particular	ADJ
easat-6445	213	31	,	,	PUNCT
easat-6445	213	32	but	but	CCONJ
easat-6445	213	33	also	also	ADV
easat-6445	213	34	other	other	ADJ
easat-6445	213	35	departments	department	NOUN
easat-6445	213	36	such	such	ADJ
easat-6445	213	37	as	as	ADP
easat-6445	213	38	information	information	NOUN
easat-6445	213	39	technology	technology	NOUN
easat-6445	213	40	and	and	CCONJ
easat-6445	213	41	other	other	ADJ
easat-6445	213	42	functional	functional	ADJ
easat-6445	213	43	departments	department	NOUN
easat-6445	213	44	.	.	PUNCT
easat-6445	214	1	planning	plan	VERB
easat-6445	214	2	and	and	CCONJ
easat-6445	214	3	implementing	implement	VERB
easat-6445	214	4	transformation	transformation	NOUN
easat-6445	214	5	for	for	ADP
easat-6445	214	6	mechanical	mechanical	ADJ
easat-6445	214	7	firms	firm	NOUN
easat-6445	214	8	is	be	AUX
easat-6445	214	9	not	not	PART
easat-6445	214	10	easy	easy	ADJ
easat-6445	214	11	,	,	PUNCT
easat-6445	214	12	requiring	require	VERB
easat-6445	214	13	careful	careful	ADJ
easat-6445	214	14	preparation	preparation	NOUN
easat-6445	214	15	.	.	PUNCT
easat-6445	215	1	each	each	DET
easat-6445	215	2	enterprise	enterprise	NOUN
easat-6445	215	3	will	will	AUX
easat-6445	215	4	have	have	VERB
easat-6445	215	5	a	a	DET
easat-6445	215	6	different	different	ADJ
easat-6445	215	7	approach	approach	NOUN
easat-6445	215	8	,	,	PUNCT
easat-6445	215	9	but	but	CCONJ
easat-6445	215	10	often	often	ADV
easat-6445	215	11	their	their	PRON
easat-6445	215	12	roadmap	roadmap	NOUN
easat-6445	215	13	is	be	AUX
easat-6445	215	14	unclear	unclear	ADJ
easat-6445	215	15	due	due	ADP
easat-6445	215	16	to	to	ADP
easat-6445	215	17	a	a	DET
easat-6445	215	18	lack	lack	NOUN
easat-6445	215	19	of	of	ADP
easat-6445	215	20	direction	direction	NOUN
easat-6445	215	21	and	and	CCONJ
easat-6445	215	22	guidance	guidance	NOUN
easat-6445	215	23	.	.	PUNCT
easat-6445	216	1	to	to	PART
easat-6445	216	2	make	make	VERB
easat-6445	216	3	digital	digital	ADJ
easat-6445	216	4	transformation	transformation	NOUN
easat-6445	216	5	in	in	ADP
easat-6445	216	6	management	management	NOUN
easat-6445	216	7	accounting	accounting	NOUN
easat-6445	216	8	in	in	ADP
easat-6445	216	9	general	general	ADJ
easat-6445	216	10	and	and	CCONJ
easat-6445	216	11	lean	lean	ADJ
easat-6445	216	12	accounting	accounting	NOUN
easat-6445	216	13	in	in	ADP
easat-6445	216	14	particular	particular	ADJ
easat-6445	216	15	successful	successful	ADJ
easat-6445	216	16	,	,	PUNCT
easat-6445	216	17	some	some	DET
easat-6445	216	18	mechanical	mechanical	ADJ
easat-6445	216	19	firms	firm	NOUN
easat-6445	216	20	have	have	AUX
easat-6445	216	21	followed	follow	VERB
easat-6445	216	22	a	a	DET
easat-6445	216	23	6	6	NUM
easat-6445	216	24	-	-	PUNCT
easat-6445	216	25	step	step	NOUN
easat-6445	216	26	process	process	NOUN
easat-6445	216	27	including	include	VERB
easat-6445	216	28	:	:	PUNCT
easat-6445	216	29	step	step	NOUN
easat-6445	216	30	1	1	NUM
easat-6445	216	31	:	:	PUNCT
easat-6445	216	32	determine	determine	VERB
easat-6445	216	33	the	the	DET
easat-6445	216	34	goals	goal	NOUN
easat-6445	216	35	and	and	CCONJ
easat-6445	216	36	strategies	strategy	NOUN
easat-6445	216	37	for	for	ADP
easat-6445	216	38	digital	digital	ADJ
easat-6445	216	39	transformation	transformation	NOUN
easat-6445	216	40	in	in	ADP
easat-6445	216	41	management	management	NOUN
easat-6445	216	42	accounting	accounting	NOUN
easat-6445	216	43	.	.	PUNCT
easat-6445	217	1	step	step	NOUN
easat-6445	217	2	2	2	NUM
easat-6445	217	3	:	:	PUNCT
easat-6445	217	4	determine	determine	VERB
easat-6445	217	5	the	the	DET
easat-6445	217	6	level	level	NOUN
easat-6445	217	7	of	of	ADP
easat-6445	217	8	readiness	readiness	NOUN
easat-6445	217	9	for	for	ADP
easat-6445	217	10	digital	digital	ADJ
easat-6445	217	11	transformation	transformation	NOUN
easat-6445	217	12	in	in	ADP
easat-6445	217	13	management	management	NOUN
easat-6445	217	14	accounting	accounting	NOUN
easat-6445	217	15	.	.	PUNCT
easat-6445	218	1	step	step	NOUN
easat-6445	218	2	3	3	NUM
easat-6445	218	3	:	:	PUNCT
easat-6445	218	4	plan	plan	NOUN
easat-6445	218	5	for	for	ADP
easat-6445	218	6	digital	digital	ADJ
easat-6445	218	7	transformation	transformation	NOUN
easat-6445	218	8	in	in	ADP
easat-6445	218	9	management	management	NOUN
easat-6445	218	10	accounting	accounting	NOUN
easat-6445	218	11	.	.	PUNCT
easat-6445	219	1	step	step	NOUN
easat-6445	219	2	4	4	NUM
easat-6445	219	3	:	:	PUNCT
easat-6445	219	4	prepare	prepare	VERB
easat-6445	219	5	the	the	DET
easat-6445	219	6	necessary	necessary	ADJ
easat-6445	219	7	conditions	condition	NOUN
easat-6445	219	8	for	for	ADP
easat-6445	219	9	digital	digital	ADJ
easat-6445	219	10	transformation	transformation	NOUN
easat-6445	219	11	in	in	ADP
easat-6445	219	12	management	management	NOUN
easat-6445	219	13	accounting	accounting	NOUN
easat-6445	219	14	.	.	PUNCT
easat-6445	220	1	step	step	NOUN
easat-6445	220	2	5	5	NUM
easat-6445	220	3	:	:	PUNCT
easat-6445	220	4	implement	implement	VERB
easat-6445	220	5	digital	digital	ADJ
easat-6445	220	6	transformation	transformation	NOUN
easat-6445	220	7	in	in	ADP
easat-6445	220	8	management	management	NOUN
easat-6445	220	9	accounting	accounting	NOUN
easat-6445	220	10	.	.	PUNCT
easat-6445	221	1	step	step	NOUN
easat-6445	221	2	6	6	NUM
easat-6445	221	3	:	:	PUNCT
easat-6445	221	4	evaluate	evaluate	VERB
easat-6445	221	5	and	and	CCONJ
easat-6445	221	6	improve	improve	VERB
easat-6445	221	7	the	the	DET
easat-6445	221	8	process	process	NOUN
easat-6445	221	9	.	.	PUNCT
easat-6445	222	1	digital	digital	ADJ
easat-6445	222	2	technology	technology	NOUN
easat-6445	222	3	consists	consist	VERB
easat-6445	222	4	of	of	ADP
easat-6445	222	5	4	4	NUM
easat-6445	222	6	scales	scale	NOUN
easat-6445	222	7	;	;	PUNCT
easat-6445	222	8	respondents	respondent	NOUN
easat-6445	222	9	rated	rate	VERB
easat-6445	222	10	the	the	DET
easat-6445	222	11	cds2	cds2	ADJ
easat-6445	222	12	scale	scale	NOUN
easat-6445	222	13	the	the	DET
easat-6445	222	14	highest	high	ADJ
easat-6445	222	15	with	with	ADP
easat-6445	222	16	a	a	DET
easat-6445	222	17	value	value	NOUN
easat-6445	222	18	of	of	ADP
easat-6445	222	19	3.13	3.13	NUM
easat-6445	222	20	;	;	PUNCT
easat-6445	222	21	cds1	cds1	PROPN
easat-6445	222	22	has	have	VERB
easat-6445	222	23	the	the	DET
easat-6445	222	24	lowest	low	ADJ
easat-6445	222	25	value	value	NOUN
easat-6445	222	26	of	of	ADP
easat-6445	222	27	3.01	3.01	NUM
easat-6445	222	28	in	in	ADP
easat-6445	222	29	the	the	DET
easat-6445	222	30	group	group	NOUN
easat-6445	222	31	.	.	PUNCT
easat-6445	223	1	the	the	DET
easat-6445	223	2	results	result	NOUN
easat-6445	223	3	of	of	ADP
easat-6445	223	4	this	this	DET
easat-6445	223	5	study	study	NOUN
easat-6445	223	6	are	be	AUX
easat-6445	223	7	consistent	consistent	ADJ
easat-6445	223	8	with	with	ADP
easat-6445	223	9	the	the	DET
easat-6445	223	10	diffusion	diffusion	NOUN
easat-6445	223	11	theory	theory	NOUN
easat-6445	223	12	.	.	PUNCT
easat-6445	224	1	4.8	4.8	NUM
easat-6445	224	2	.	.	PUNCT
easat-6445	224	3	level	level	NOUN
easat-6445	224	4	of	of	ADP
easat-6445	224	5	competition	competition	NOUN
easat-6445	224	6	(	(	PUNCT
easat-6445	224	7	mdct	mdct	PROPN
easat-6445	224	8	)	)	PUNCT
easat-6445	224	9	the	the	DET
easat-6445	224	10	results	result	NOUN
easat-6445	224	11	show	show	VERB
easat-6445	224	12	that	that	SCONJ
easat-6445	224	13	the	the	PRON
easat-6445	224	14	higher	high	ADJ
easat-6445	224	15	the	the	DET
easat-6445	224	16	level	level	NOUN
easat-6445	224	17	of	of	ADP
easat-6445	224	18	competition	competition	NOUN
easat-6445	224	19	in	in	ADP
easat-6445	224	20	mechanical	mechanical	ADJ
easat-6445	224	21	firms	firm	NOUN
easat-6445	224	22	,	,	PUNCT
easat-6445	224	23	the	the	PRON
easat-6445	224	24	higher	high	ADJ
easat-6445	224	25	the	the	DET
easat-6445	224	26	implementation	implementation	NOUN
easat-6445	224	27	of	of	ADP
easat-6445	224	28	lean	lean	ADJ
easat-6445	224	29	accounting	accounting	NOUN
easat-6445	224	30	in	in	ADP
easat-6445	224	31	mechanical	mechanical	ADJ
easat-6445	224	32	firms	firm	NOUN
easat-6445	224	33	.	.	PUNCT
easat-6445	225	1	competitive	competitive	ADJ
easat-6445	225	2	pressure	pressure	NOUN
easat-6445	225	3	is	be	AUX
easat-6445	225	4	increasingly	increasingly	ADV
easat-6445	225	5	fierce	fierce	ADJ
easat-6445	225	6	and	and	CCONJ
easat-6445	225	7	mechanical	mechanical	ADJ
easat-6445	225	8	firms	firm	NOUN
easat-6445	225	9	are	be	AUX
easat-6445	225	10	facing	face	VERB
easat-6445	225	11	pressure	pressure	NOUN
easat-6445	225	12	on	on	ADP
easat-6445	225	13	investment	investment	NOUN
easat-6445	225	14	resources	resource	NOUN
easat-6445	225	15	to	to	PART
easat-6445	225	16	transform	transform	VERB
easat-6445	225	17	,	,	PUNCT
easat-6445	225	18	innovate	innovate	VERB
easat-6445	225	19	,	,	PUNCT
easat-6445	225	20	and	and	CCONJ
easat-6445	225	21	make	make	VERB
easat-6445	225	22	breakthroughs	breakthrough	NOUN
easat-6445	225	23	.	.	PUNCT
easat-6445	226	1	in	in	ADP
easat-6445	226	2	fact	fact	NOUN
easat-6445	226	3	,	,	PUNCT
easat-6445	226	4	domestic	domestic	ADJ
easat-6445	226	5	mechanical	mechanical	ADJ
easat-6445	226	6	firms	firm	NOUN
easat-6445	226	7	are	be	AUX
easat-6445	226	8	currently	currently	ADV
easat-6445	226	9	facing	face	VERB
easat-6445	226	10	many	many	ADJ
easat-6445	226	11	challenges	challenge	NOUN
easat-6445	226	12	,	,	PUNCT
easat-6445	226	13	and	and	CCONJ
easat-6445	226	14	their	their	PRON
easat-6445	226	15	competitiveness	competitiveness	NOUN
easat-6445	226	16	is	be	AUX
easat-6445	226	17	weaker	weak	ADJ
easat-6445	226	18	than	than	ADP
easat-6445	226	19	that	that	PRON
easat-6445	226	20	of	of	ADP
easat-6445	226	21	mechanical	mechanical	ADJ
easat-6445	226	22	enterprises	enterprise	NOUN
easat-6445	226	23	in	in	ADP
easat-6445	226	24	other	other	ADJ
easat-6445	226	25	countries	country	NOUN
easat-6445	226	26	in	in	ADP
easat-6445	226	27	the	the	DET
easat-6445	226	28	region	region	NOUN
easat-6445	226	29	and	and	CCONJ
easat-6445	226	30	in	in	ADP
easat-6445	226	31	the	the	DET
easat-6445	226	32	world	world	NOUN
easat-6445	226	33	.	.	PUNCT
easat-6445	227	1	competition	competition	NOUN
easat-6445	227	2	is	be	AUX
easat-6445	227	3	inevitable	inevitable	ADJ
easat-6445	227	4	for	for	ADP
easat-6445	227	5	any	any	DET
easat-6445	227	6	enterprise	enterprise	NOUN
easat-6445	227	7	operating	operate	VERB
easat-6445	227	8	in	in	ADP
easat-6445	227	9	any	any	DET
easat-6445	227	10	industry	industry	NOUN
easat-6445	227	11	,	,	PUNCT
easat-6445	227	12	especially	especially	ADV
easat-6445	227	13	for	for	ADP
easat-6445	227	14	mechanical	mechanical	ADJ
easat-6445	227	15	firms	firm	NOUN
easat-6445	227	16	that	that	PRON
easat-6445	227	17	are	be	AUX
easat-6445	227	18	always	always	ADV
easat-6445	227	19	under	under	ADP
easat-6445	227	20	pressure	pressure	NOUN
easat-6445	227	21	to	to	PART
easat-6445	227	22	compete	compete	VERB
easat-6445	227	23	in	in	ADP
easat-6445	227	24	terms	term	NOUN
easat-6445	227	25	of	of	ADP
easat-6445	227	26	raw	raw	ADJ
easat-6445	227	27	materials	material	NOUN
easat-6445	227	28	,	,	PUNCT
easat-6445	227	29	sales	sale	NOUN
easat-6445	227	30	and	and	CCONJ
easat-6445	227	31	distribution	distribution	NOUN
easat-6445	227	32	channels	channel	NOUN
easat-6445	227	33	,	,	PUNCT
easat-6445	227	34	product	product	NOUN
easat-6445	227	35	quality	quality	NOUN
easat-6445	227	36	and	and	CCONJ
easat-6445	227	37	price	price	NOUN
easat-6445	227	38	.	.	PUNCT
easat-6445	228	1	in	in	ADP
easat-6445	228	2	that	that	DET
easat-6445	228	3	case	case	NOUN
easat-6445	228	4	,	,	PUNCT
easat-6445	228	5	gathering	gathering	NOUN
easat-6445	228	6	,	,	PUNCT
easat-6445	228	7	evaluating	evaluating	NOUN
easat-6445	228	8	,	,	PUNCT
easat-6445	228	9	and	and	CCONJ
easat-6445	228	10	processing	processing	NOUN
easat-6445	228	11	competitiveness1996	competitiveness1996	PROPN
easat-6445	228	12	edelweiss	edelweiss	PROPN
easat-6445	228	13	applied	apply	VERB
easat-6445	228	14	science	science	NOUN
easat-6445	228	15	and	and	CCONJ
easat-6445	228	16	technology	technology	NOUN
easat-6445	228	17	issn	issn	PROPN
easat-6445	228	18	:	:	PUNCT
easat-6445	228	19	2576	2576	NUM
easat-6445	228	20	-	-	SYM
easat-6445	228	21	8484	8484	NUM
easat-6445	228	22	vol	vol	NOUN
easat-6445	228	23	.	.	PROPN
easat-6445	229	1	9	9	NUM
easat-6445	229	2	,	,	PUNCT
easat-6445	229	3	no	no	INTJ
easat-6445	229	4	.	.	NOUN
easat-6445	229	5	4	4	NUM
easat-6445	229	6	:	:	SYM
easat-6445	229	7	1985	1985	NUM
easat-6445	229	8	-	-	SYM
easat-6445	229	9	2002	2002	NUM
easat-6445	229	10	,	,	PUNCT
easat-6445	229	11	2025	2025	NUM
easat-6445	229	12	doi	doi	NOUN
easat-6445	229	13	:	:	PUNCT
easat-6445	229	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	229	15	©	©	NOUN
easat-6445	229	16	2025	2025	NUM
easat-6445	229	17	by	by	ADP
easat-6445	229	18	the	the	DET
easat-6445	229	19	authors	author	NOUN
easat-6445	229	20	;	;	PUNCT
easat-6445	229	21	licensee	licensee	PROPN
easat-6445	229	22	learning	learning	NOUN
easat-6445	229	23	gate	gate	VERB
easat-6445	229	24	related	relate	VERB
easat-6445	229	25	data	datum	NOUN
easat-6445	229	26	from	from	ADP
easat-6445	229	27	both	both	PRON
easat-6445	229	28	inside	inside	ADP
easat-6445	229	29	and	and	CCONJ
easat-6445	229	30	outside	outside	ADP
easat-6445	229	31	the	the	DET
easat-6445	229	32	mechanical	mechanical	ADJ
easat-6445	229	33	company	company	NOUN
easat-6445	229	34	is	be	AUX
easat-6445	229	35	essential	essential	ADJ
easat-6445	229	36	to	to	ADP
easat-6445	229	37	enhancing	enhance	VERB
easat-6445	229	38	competitiveness	competitiveness	NOUN
easat-6445	229	39	,	,	PUNCT
easat-6445	229	40	and	and	CCONJ
easat-6445	229	41	putting	put	VERB
easat-6445	229	42	lean	lean	ADJ
easat-6445	229	43	accounting	accounting	NOUN
easat-6445	229	44	into	into	ADP
easat-6445	229	45	practice	practice	NOUN
easat-6445	229	46	helps	help	NOUN
easat-6445	229	47	to	to	PART
easat-6445	229	48	produce	produce	VERB
easat-6445	229	49	such	such	ADJ
easat-6445	229	50	accurate	accurate	ADJ
easat-6445	229	51	data	datum	NOUN
easat-6445	229	52	.	.	PUNCT
easat-6445	230	1	the	the	DET
easat-6445	230	2	study	study	NOUN
easat-6445	230	3	's	's	PART
easat-6445	230	4	findings	finding	NOUN
easat-6445	230	5	are	be	AUX
easat-6445	230	6	in	in	ADP
easat-6445	230	7	line	line	NOUN
easat-6445	230	8	with	with	ADP
easat-6445	230	9	the	the	DET
easat-6445	230	10	stochastic	stochastic	ADJ
easat-6445	230	11	theory	theory	NOUN
easat-6445	230	12	.	.	PUNCT
easat-6445	231	1	respondents	respondent	NOUN
easat-6445	231	2	rated	rate	VERB
easat-6445	231	3	mdct3	mdct3	PROPN
easat-6445	231	4	the	the	DET
easat-6445	231	5	highest	high	ADJ
easat-6445	231	6	with	with	ADP
easat-6445	231	7	a	a	DET
easat-6445	231	8	value	value	NOUN
easat-6445	231	9	of	of	ADP
easat-6445	231	10	3.41	3.41	NUM
easat-6445	231	11	;	;	PUNCT
easat-6445	231	12	mdct4	mdct4	PROPN
easat-6445	231	13	had	have	VERB
easat-6445	231	14	the	the	DET
easat-6445	231	15	lowest	low	ADJ
easat-6445	231	16	value	value	NOUN
easat-6445	231	17	of	of	ADP
easat-6445	231	18	2.90	2.90	NUM
easat-6445	231	19	in	in	ADP
easat-6445	231	20	the	the	DET
easat-6445	231	21	group	group	NOUN
easat-6445	231	22	.	.	PUNCT
easat-6445	232	1	4.9	4.9	NUM
easat-6445	232	2	.	.	PUNCT
easat-6445	232	3	qualification	qualification	NOUN
easat-6445	232	4	and	and	CCONJ
easat-6445	232	5	awareness	awareness	NOUN
easat-6445	232	6	of	of	ADP
easat-6445	232	7	managers	manager	NOUN
easat-6445	232	8	(	(	PUNCT
easat-6445	232	9	nql	nql	PROPN
easat-6445	232	10	)	)	PUNCT
easat-6445	232	11	the	the	DET
easat-6445	232	12	findings	finding	NOUN
easat-6445	232	13	of	of	ADP
easat-6445	232	14	the	the	DET
easat-6445	232	15	study	study	NOUN
easat-6445	232	16	demonstrate	demonstrate	VERB
easat-6445	232	17	that	that	SCONJ
easat-6445	232	18	managers	manager	NOUN
easat-6445	232	19	'	'	PART
easat-6445	232	20	awareness	awareness	NOUN
easat-6445	232	21	and	and	CCONJ
easat-6445	232	22	credentials	credential	NOUN
easat-6445	232	23	have	have	VERB
easat-6445	232	24	a	a	DET
easat-6445	232	25	beneficial	beneficial	ADJ
easat-6445	232	26	effect	effect	NOUN
easat-6445	232	27	on	on	ADP
easat-6445	232	28	the	the	DET
easat-6445	232	29	application	application	NOUN
easat-6445	232	30	of	of	ADP
easat-6445	232	31	lean	lean	ADJ
easat-6445	232	32	accounting	accounting	NOUN
easat-6445	232	33	.	.	PUNCT
easat-6445	233	1	out	out	ADP
easat-6445	233	2	of	of	ADP
easat-6445	233	3	the	the	DET
easat-6445	233	4	seven	seven	NUM
easat-6445	233	5	factors	factor	NOUN
easat-6445	233	6	,	,	PUNCT
easat-6445	233	7	this	this	DET
easat-6445	233	8	one	one	NOUN
easat-6445	233	9	has	have	VERB
easat-6445	233	10	the	the	DET
easat-6445	233	11	fourth	fourth	ADV
easat-6445	233	12	-	-	PUNCT
easat-6445	233	13	strongest	strong	ADJ
easat-6445	233	14	effect	effect	NOUN
easat-6445	233	15	.	.	PUNCT
easat-6445	234	1	if	if	SCONJ
easat-6445	234	2	managers	manager	NOUN
easat-6445	234	3	'	'	PART
easat-6445	234	4	awareness	awareness	NOUN
easat-6445	234	5	and	and	CCONJ
easat-6445	234	6	credentials	credential	NOUN
easat-6445	234	7	rise	rise	VERB
easat-6445	234	8	by	by	ADP
easat-6445	234	9	one	one	NUM
easat-6445	234	10	point	point	NOUN
easat-6445	234	11	,	,	PUNCT
easat-6445	234	12	the	the	DET
easat-6445	234	13	application	application	NOUN
easat-6445	234	14	of	of	ADP
easat-6445	234	15	lean	lean	ADJ
easat-6445	234	16	accounting	accounting	NOUN
easat-6445	234	17	rises	rise	NOUN
easat-6445	234	18	by	by	ADP
easat-6445	234	19	0.169	0.169	NUM
easat-6445	234	20	points	point	NOUN
easat-6445	234	21	,	,	PUNCT
easat-6445	234	22	assuming	assume	VERB
easat-6445	234	23	all	all	DET
easat-6445	234	24	other	other	ADJ
easat-6445	234	25	parameters	parameter	NOUN
easat-6445	234	26	stay	stay	VERB
easat-6445	234	27	the	the	DET
easat-6445	234	28	same	same	ADJ
easat-6445	234	29	.	.	PUNCT
easat-6445	235	1	the	the	DET
easat-6445	235	2	nql1	nql1	PROPN
easat-6445	235	3	scale	scale	NOUN
easat-6445	235	4	is	be	AUX
easat-6445	235	5	evaluated	evaluate	VERB
easat-6445	235	6	to	to	PART
easat-6445	235	7	have	have	VERB
easat-6445	235	8	the	the	DET
easat-6445	235	9	biggest	big	ADJ
easat-6445	235	10	influence	influence	NOUN
easat-6445	235	11	(	(	PUNCT
easat-6445	235	12	3.7	3.7	NUM
easat-6445	235	13	)	)	PUNCT
easat-6445	235	14	among	among	ADP
easat-6445	235	15	the	the	DET
easat-6445	235	16	scales	scale	NOUN
easat-6445	235	17	(	(	PUNCT
easat-6445	235	18	observed	observe	VERB
easat-6445	235	19	variables	variable	NOUN
easat-6445	235	20	)	)	PUNCT
easat-6445	235	21	of	of	ADP
easat-6445	235	22	the	the	DET
easat-6445	235	23	factor	factor	NOUN
easat-6445	235	24	of	of	ADP
easat-6445	235	25	managers	manager	NOUN
easat-6445	235	26	'	'	PART
easat-6445	235	27	qualifications	qualification	NOUN
easat-6445	235	28	and	and	CCONJ
easat-6445	235	29	awareness	awareness	NOUN
easat-6445	235	30	,	,	PUNCT
easat-6445	235	31	whereas	whereas	SCONJ
easat-6445	235	32	the	the	DET
easat-6445	235	33	nql2	nql2	ADJ
easat-6445	235	34	scale	scale	NOUN
easat-6445	235	35	has	have	VERB
easat-6445	235	36	the	the	DET
easat-6445	235	37	shortest	short	ADJ
easat-6445	235	38	impact	impact	NOUN
easat-6445	235	39	(	(	PUNCT
easat-6445	235	40	3.52	3.52	NUM
easat-6445	235	41	)	)	PUNCT
easat-6445	235	42	.	.	PUNCT
easat-6445	236	1	the	the	DET
easat-6445	236	2	level	level	NOUN
easat-6445	236	3	of	of	ADP
easat-6445	236	4	awareness	awareness	NOUN
easat-6445	236	5	of	of	ADP
easat-6445	236	6	managers	manager	NOUN
easat-6445	236	7	with	with	ADP
easat-6445	236	8	the	the	DET
easat-6445	236	9	lack	lack	NOUN
easat-6445	236	10	of	of	ADP
easat-6445	236	11	understanding	understanding	NOUN
easat-6445	236	12	or	or	CCONJ
easat-6445	236	13	support	support	NOUN
easat-6445	236	14	of	of	ADP
easat-6445	236	15	mechanical	mechanical	ADJ
easat-6445	236	16	firm	firm	ADJ
easat-6445	236	17	leaders	leader	NOUN
easat-6445	236	18	will	will	AUX
easat-6445	236	19	hinder	hinder	VERB
easat-6445	236	20	the	the	DET
easat-6445	236	21	implementation	implementation	NOUN
easat-6445	236	22	of	of	ADP
easat-6445	236	23	lean	lean	ADJ
easat-6445	236	24	accounting	accounting	NOUN
easat-6445	236	25	.	.	PUNCT
easat-6445	237	1	managers	manager	NOUN
easat-6445	237	2	are	be	AUX
easat-6445	237	3	the	the	DET
easat-6445	237	4	highest	high	ADJ
easat-6445	237	5	decision	decision	NOUN
easat-6445	237	6	-	-	PUNCT
easat-6445	237	7	making	make	VERB
easat-6445	237	8	level	level	NOUN
easat-6445	237	9	and	and	CCONJ
easat-6445	237	10	have	have	VERB
easat-6445	237	11	the	the	DET
easat-6445	237	12	greatest	great	ADJ
easat-6445	237	13	influence	influence	NOUN
easat-6445	237	14	on	on	ADP
easat-6445	237	15	all	all	DET
easat-6445	237	16	activities	activity	NOUN
easat-6445	237	17	of	of	ADP
easat-6445	237	18	mechanical	mechanical	ADJ
easat-6445	237	19	enterprises	enterprise	NOUN
easat-6445	237	20	,	,	PUNCT
easat-6445	237	21	so	so	SCONJ
easat-6445	237	22	managers	manager	NOUN
easat-6445	237	23	have	have	VERB
easat-6445	237	24	a	a	DET
easat-6445	237	25	great	great	ADJ
easat-6445	237	26	influence	influence	NOUN
easat-6445	237	27	on	on	ADP
easat-6445	237	28	the	the	DET
easat-6445	237	29	implementation	implementation	NOUN
easat-6445	237	30	of	of	ADP
easat-6445	237	31	lean	lean	ADJ
easat-6445	237	32	accounting	accounting	NOUN
easat-6445	237	33	in	in	ADP
easat-6445	237	34	the	the	DET
easat-6445	237	35	firm	firm	NOUN
easat-6445	237	36	.	.	PUNCT
easat-6445	238	1	implementing	implement	VERB
easat-6445	238	2	lean	lean	ADJ
easat-6445	238	3	accounting	accounting	NOUN
easat-6445	238	4	in	in	ADP
easat-6445	238	5	mechanical	mechanical	ADJ
easat-6445	238	6	firms	firm	NOUN
easat-6445	238	7	is	be	AUX
easat-6445	238	8	easier	easy	ADJ
easat-6445	238	9	if	if	SCONJ
easat-6445	238	10	top	top	ADJ
easat-6445	238	11	managers	manager	NOUN
easat-6445	238	12	have	have	VERB
easat-6445	238	13	accounting	accounting	NOUN
easat-6445	238	14	expertise	expertise	NOUN
easat-6445	238	15	and	and	CCONJ
easat-6445	238	16	are	be	AUX
easat-6445	238	17	truly	truly	ADV
easat-6445	238	18	knowledgeable	knowledgeable	ADJ
easat-6445	238	19	about	about	ADP
easat-6445	238	20	accounting	accounting	NOUN
easat-6445	238	21	tools	tool	NOUN
easat-6445	238	22	.	.	PUNCT
easat-6445	239	1	the	the	DET
easat-6445	239	2	results	result	NOUN
easat-6445	239	3	of	of	ADP
easat-6445	239	4	this	this	DET
easat-6445	239	5	study	study	NOUN
easat-6445	239	6	are	be	AUX
easat-6445	239	7	also	also	ADV
easat-6445	239	8	consistent	consistent	ADJ
easat-6445	239	9	with	with	ADP
easat-6445	239	10	agency	agency	NOUN
easat-6445	239	11	theory	theory	NOUN
easat-6445	239	12	.	.	PUNCT
easat-6445	240	1	4.10	4.10	NUM
easat-6445	240	2	.	.	PUNCT
easat-6445	240	3	size	size	NOUN
easat-6445	240	4	(	(	PUNCT
easat-6445	240	5	qm	qm	PROPN
easat-6445	240	6	)	)	PUNCT
easat-6445	240	7	the	the	DET
easat-6445	240	8	research	research	NOUN
easat-6445	240	9	results	result	NOUN
easat-6445	240	10	show	show	VERB
easat-6445	240	11	that	that	SCONJ
easat-6445	240	12	the	the	DET
easat-6445	240	13	size	size	NOUN
easat-6445	240	14	of	of	ADP
easat-6445	240	15	the	the	DET
easat-6445	240	16	firm	firm	NOUN
easat-6445	240	17	has	have	VERB
easat-6445	240	18	a	a	DET
easat-6445	240	19	positive	positive	ADJ
easat-6445	240	20	influence	influence	NOUN
easat-6445	240	21	on	on	ADP
easat-6445	240	22	the	the	DET
easat-6445	240	23	implementation	implementation	NOUN
easat-6445	240	24	of	of	ADP
easat-6445	240	25	lean	lean	ADJ
easat-6445	240	26	accounting	accounting	NOUN
easat-6445	240	27	in	in	ADP
easat-6445	240	28	mechanical	mechanical	ADJ
easat-6445	240	29	firms	firm	NOUN
easat-6445	240	30	.	.	PUNCT
easat-6445	241	1	in	in	ADP
easat-6445	241	2	practice	practice	NOUN
easat-6445	241	3	,	,	PUNCT
easat-6445	241	4	observations	observation	NOUN
easat-6445	241	5	at	at	ADP
easat-6445	241	6	mechanical	mechanical	ADJ
easat-6445	241	7	enterprises	enterprise	NOUN
easat-6445	241	8	show	show	VERB
easat-6445	241	9	that	that	SCONJ
easat-6445	241	10	the	the	DET
easat-6445	241	11	size	size	NOUN
easat-6445	241	12	of	of	ADP
easat-6445	241	13	the	the	DET
easat-6445	241	14	enterprise	enterprise	NOUN
easat-6445	241	15	is	be	AUX
easat-6445	241	16	also	also	ADV
easat-6445	241	17	related	relate	VERB
easat-6445	241	18	to	to	ADP
easat-6445	241	19	the	the	DET
easat-6445	241	20	way	way	NOUN
easat-6445	241	21	of	of	ADP
easat-6445	241	22	organizing	organize	VERB
easat-6445	241	23	,	,	PUNCT
easat-6445	241	24	designing	design	VERB
easat-6445	241	25	and	and	CCONJ
easat-6445	241	26	applying	apply	VERB
easat-6445	241	27	lean	lean	ADJ
easat-6445	241	28	accounting	accounting	NOUN
easat-6445	241	29	contents	content	NOUN
easat-6445	241	30	to	to	PART
easat-6445	241	31	make	make	VERB
easat-6445	241	32	decisions	decision	NOUN
easat-6445	241	33	and	and	CCONJ
easat-6445	241	34	is	be	AUX
easat-6445	241	35	related	relate	VERB
easat-6445	241	36	to	to	ADP
easat-6445	241	37	the	the	DET
easat-6445	241	38	level	level	NOUN
easat-6445	241	39	of	of	ADP
easat-6445	241	40	sophistication	sophistication	NOUN
easat-6445	241	41	and	and	CCONJ
easat-6445	241	42	complexity	complexity	NOUN
easat-6445	241	43	of	of	ADP
easat-6445	241	44	management	management	NOUN
easat-6445	241	45	accounting	accounting	NOUN
easat-6445	241	46	used	use	VERB
easat-6445	241	47	in	in	ADP
easat-6445	241	48	the	the	DET
easat-6445	241	49	enterprise	enterprise	NOUN
easat-6445	241	50	.	.	PUNCT
easat-6445	242	1	mechanical	mechanical	ADJ
easat-6445	242	2	firms	firm	NOUN
easat-6445	242	3	with	with	ADP
easat-6445	242	4	larger	large	ADJ
easat-6445	242	5	sizes	size	NOUN
easat-6445	242	6	(	(	PUNCT
easat-6445	242	7	total	total	ADJ
easat-6445	242	8	assets	asset	NOUN
easat-6445	242	9	,	,	PUNCT
easat-6445	242	10	charter	charter	NOUN
easat-6445	242	11	capital	capital	NOUN
easat-6445	242	12	,	,	PUNCT
easat-6445	242	13	resources	resource	NOUN
easat-6445	242	14	,	,	PUNCT
easat-6445	242	15	etc	etc	X
easat-6445	242	16	.	.	X
easat-6445	242	17	)	)	PUNCT
easat-6445	242	18	will	will	AUX
easat-6445	242	19	generally	generally	ADV
easat-6445	242	20	have	have	VERB
easat-6445	242	21	more	more	ADJ
easat-6445	242	22	complex	complex	ADJ
easat-6445	242	23	lean	lean	ADJ
easat-6445	242	24	accounting	accounting	NOUN
easat-6445	242	25	.	.	PUNCT
easat-6445	243	1	in	in	ADP
easat-6445	243	2	addition	addition	NOUN
easat-6445	243	3	,	,	PUNCT
easat-6445	243	4	large	large	ADJ
easat-6445	243	5	-	-	PUNCT
easat-6445	243	6	scale	scale	NOUN
easat-6445	243	7	mechanical	mechanical	ADJ
easat-6445	243	8	enterprises	enterprise	NOUN
easat-6445	243	9	have	have	VERB
easat-6445	243	10	more	more	ADJ
easat-6445	243	11	resources	resource	NOUN
easat-6445	243	12	to	to	PART
easat-6445	243	13	develop	develop	VERB
easat-6445	243	14	better	well	ADJ
easat-6445	243	15	lean	lean	ADJ
easat-6445	243	16	accounting	accounting	NOUN
easat-6445	243	17	than	than	ADP
easat-6445	243	18	smaller	small	ADJ
easat-6445	243	19	mechanical	mechanical	ADJ
easat-6445	243	20	firms	firm	NOUN
easat-6445	243	21	.	.	PUNCT
easat-6445	244	1	the	the	DET
easat-6445	244	2	qm4	qm4	PROPN
easat-6445	244	3	scale	scale	NOUN
easat-6445	244	4	was	be	AUX
easat-6445	244	5	rated	rate	VERB
easat-6445	244	6	highest	high	ADJ
easat-6445	244	7	by	by	ADP
easat-6445	244	8	the	the	DET
easat-6445	244	9	respondents	respondent	NOUN
easat-6445	244	10	at	at	ADP
easat-6445	244	11	3.67	3.67	NUM
easat-6445	244	12	,	,	PUNCT
easat-6445	244	13	and	and	CCONJ
easat-6445	244	14	the	the	DET
easat-6445	244	15	qm2	qm2	NOUN
easat-6445	244	16	scale	scale	NOUN
easat-6445	244	17	was	be	AUX
easat-6445	244	18	rated	rate	VERB
easat-6445	244	19	lowest	low	ADJ
easat-6445	244	20	at	at	ADP
easat-6445	244	21	3.52	3.52	NUM
easat-6445	244	22	.	.	PUNCT
easat-6445	245	1	the	the	DET
easat-6445	245	2	results	result	NOUN
easat-6445	245	3	of	of	ADP
easat-6445	245	4	this	this	DET
easat-6445	245	5	study	study	NOUN
easat-6445	245	6	are	be	AUX
easat-6445	245	7	also	also	ADV
easat-6445	245	8	consistent	consistent	ADJ
easat-6445	245	9	with	with	ADP
easat-6445	245	10	the	the	DET
easat-6445	245	11	contingency	contingency	NOUN
easat-6445	245	12	theory	theory	NOUN
easat-6445	245	13	.	.	PUNCT
easat-6445	246	1	4.11	4.11	NUM
easat-6445	246	2	.	.	PUNCT
easat-6445	247	1	cost	cost	NOUN
easat-6445	247	2	of	of	ADP
easat-6445	247	3	organizing	organize	VERB
easat-6445	247	4	lean	lean	ADJ
easat-6445	247	5	accounting	accounting	NOUN
easat-6445	247	6	(	(	PUNCT
easat-6445	247	7	cptc	cptc	NOUN
easat-6445	247	8	)	)	PUNCT
easat-6445	247	9	the	the	DET
easat-6445	247	10	research	research	NOUN
easat-6445	247	11	results	result	NOUN
easat-6445	247	12	show	show	VERB
easat-6445	247	13	that	that	SCONJ
easat-6445	247	14	the	the	DET
easat-6445	247	15	lean	lean	ADJ
easat-6445	247	16	accounting	accounting	NOUN
easat-6445	247	17	cost	cost	NOUN
easat-6445	247	18	factor	factor	NOUN
easat-6445	247	19	has	have	VERB
easat-6445	247	20	a	a	DET
easat-6445	247	21	positive	positive	ADJ
easat-6445	247	22	impact	impact	NOUN
easat-6445	247	23	on	on	ADP
easat-6445	247	24	the	the	DET
easat-6445	247	25	implementation	implementation	NOUN
easat-6445	247	26	of	of	ADP
easat-6445	247	27	lean	lean	ADJ
easat-6445	247	28	accounting	accounting	NOUN
easat-6445	247	29	in	in	ADP
easat-6445	247	30	mechanical	mechanical	ADJ
easat-6445	247	31	firms	firm	NOUN
easat-6445	247	32	.	.	PUNCT
easat-6445	248	1	thus	thus	ADV
easat-6445	248	2	,	,	PUNCT
easat-6445	248	3	the	the	PRON
easat-6445	248	4	lower	low	ADJ
easat-6445	248	5	the	the	DET
easat-6445	248	6	requirement	requirement	NOUN
easat-6445	248	7	for	for	ADP
easat-6445	248	8	lean	lean	ADJ
easat-6445	248	9	accounting	accounting	NOUN
easat-6445	248	10	cost	cost	NOUN
easat-6445	248	11	,	,	PUNCT
easat-6445	248	12	the	the	PRON
easat-6445	248	13	higher	high	ADJ
easat-6445	248	14	the	the	DET
easat-6445	248	15	implementation	implementation	NOUN
easat-6445	248	16	of	of	ADP
easat-6445	248	17	lean	lean	ADJ
easat-6445	248	18	accounting	accounting	NOUN
easat-6445	248	19	.	.	PUNCT
easat-6445	249	1	under	under	ADP
easat-6445	249	2	the	the	DET
easat-6445	249	3	condition	condition	NOUN
easat-6445	249	4	that	that	SCONJ
easat-6445	249	5	other	other	ADJ
easat-6445	249	6	factors	factor	NOUN
easat-6445	249	7	remain	remain	VERB
easat-6445	249	8	unchanged	unchanged	ADJ
easat-6445	249	9	,	,	PUNCT
easat-6445	249	10	the	the	DET
easat-6445	249	11	lean	lean	ADJ
easat-6445	249	12	accounting	accounting	NOUN
easat-6445	249	13	cost	cost	NOUN
easat-6445	249	14	factor	factor	NOUN
easat-6445	249	15	increases	increase	NOUN
easat-6445	249	16	by	by	ADP
easat-6445	249	17	1	1	NUM
easat-6445	249	18	point	point	NOUN
easat-6445	249	19	,	,	PUNCT
easat-6445	249	20	and	and	CCONJ
easat-6445	249	21	the	the	DET
easat-6445	249	22	implementation	implementation	NOUN
easat-6445	249	23	of	of	ADP
easat-6445	249	24	lean	lean	ADJ
easat-6445	249	25	accounting	accounting	NOUN
easat-6445	249	26	increases	increase	NOUN
easat-6445	249	27	by	by	ADP
easat-6445	249	28	0.117	0.117	NUM
easat-6445	249	29	points	point	NOUN
easat-6445	249	30	.	.	PUNCT
easat-6445	250	1	among	among	ADP
easat-6445	250	2	the	the	DET
easat-6445	250	3	scales	scale	NOUN
easat-6445	250	4	of	of	ADP
easat-6445	250	5	this	this	DET
easat-6445	250	6	factor	factor	NOUN
easat-6445	250	7	,	,	PUNCT
easat-6445	250	8	the	the	DET
easat-6445	250	9	cptc3	cptc3	NOUN
easat-6445	250	10	scale	scale	NOUN
easat-6445	250	11	is	be	AUX
easat-6445	250	12	rated	rate	VERB
easat-6445	250	13	the	the	DET
easat-6445	250	14	highest	high	ADJ
easat-6445	250	15	by	by	ADP
easat-6445	250	16	respondents	respondent	NOUN
easat-6445	250	17	,	,	PUNCT
easat-6445	250	18	reaching	reach	VERB
easat-6445	250	19	3.21/5	3.21/5	NUM
easat-6445	250	20	,	,	PUNCT
easat-6445	250	21	and	and	CCONJ
easat-6445	250	22	finally	finally	ADV
easat-6445	250	23	the	the	DET
easat-6445	250	24	cptc1	cptc1	NOUN
easat-6445	250	25	and	and	CCONJ
easat-6445	250	26	cptc4	cptc4	NOUN
easat-6445	250	27	scales	scale	NOUN
easat-6445	250	28	are	be	AUX
easat-6445	250	29	both	both	PRON
easat-6445	250	30	at	at	ADP
easat-6445	250	31	the	the	DET
easat-6445	250	32	influence	influence	NOUN
easat-6445	250	33	level	level	NOUN
easat-6445	250	34	of	of	ADP
easat-6445	250	35	3.06	3.06	NUM
easat-6445	250	36	.	.	PUNCT
easat-6445	251	1	although	although	SCONJ
easat-6445	251	2	the	the	DET
easat-6445	251	3	cost	cost	NOUN
easat-6445	251	4	of	of	ADP
easat-6445	251	5	implementing	implement	VERB
easat-6445	251	6	lean	lean	ADJ
easat-6445	251	7	accounting	accounting	NOUN
easat-6445	251	8	is	be	AUX
easat-6445	251	9	low	low	ADJ
easat-6445	251	10	,	,	PUNCT
easat-6445	251	11	experts	expert	NOUN
easat-6445	251	12	also	also	ADV
easat-6445	251	13	believe	believe	VERB
easat-6445	251	14	that	that	SCONJ
easat-6445	251	15	it	it	PRON
easat-6445	251	16	is	be	AUX
easat-6445	251	17	necessary	necessary	ADJ
easat-6445	251	18	to	to	PART
easat-6445	251	19	calculate	calculate	VERB
easat-6445	251	20	more	more	ADV
easat-6445	251	21	reasonably	reasonably	ADV
easat-6445	251	22	the	the	DET
easat-6445	251	23	cost	cost	NOUN
easat-6445	251	24	of	of	ADP
easat-6445	251	25	implementation	implementation	NOUN
easat-6445	251	26	with	with	ADP
easat-6445	251	27	the	the	DET
easat-6445	251	28	benefits	benefit	NOUN
easat-6445	251	29	of	of	ADP
easat-6445	251	30	lean	lean	ADJ
easat-6445	251	31	accounting	accounting	NOUN
easat-6445	251	32	and	and	CCONJ
easat-6445	251	33	that	that	SCONJ
easat-6445	251	34	the	the	DET
easat-6445	251	35	implementation	implementation	NOUN
easat-6445	251	36	of	of	ADP
easat-6445	251	37	lean	lean	ADJ
easat-6445	251	38	accounting	accounting	NOUN
easat-6445	251	39	is	be	AUX
easat-6445	251	40	currently	currently	ADV
easat-6445	251	41	voluntary	voluntary	ADJ
easat-6445	251	42	for	for	ADP
easat-6445	251	43	mechanical	mechanical	ADJ
easat-6445	251	44	firms	firm	NOUN
easat-6445	251	45	.	.	PUNCT
easat-6445	252	1	the	the	DET
easat-6445	252	2	results	result	NOUN
easat-6445	252	3	of	of	ADP
easat-6445	252	4	this	this	DET
easat-6445	252	5	study	study	NOUN
easat-6445	252	6	are	be	AUX
easat-6445	252	7	consistent	consistent	ADJ
easat-6445	252	8	with	with	ADP
easat-6445	252	9	the	the	DET
easat-6445	252	10	diffusion	diffusion	NOUN
easat-6445	252	11	theory	theory	NOUN
easat-6445	252	12	.	.	PUNCT
easat-6445	253	1	4.12	4.12	NUM
easat-6445	253	2	.	.	PUNCT
easat-6445	253	3	management	management	NOUN
easat-6445	253	4	decentralization	decentralization	NOUN
easat-6445	253	5	(	(	PUNCT
easat-6445	253	6	pcql	pcql	PROPN
easat-6445	253	7	)	)	PUNCT
easat-6445	253	8	the	the	DET
easat-6445	253	9	research	research	NOUN
easat-6445	253	10	results	result	NOUN
easat-6445	253	11	show	show	VERB
easat-6445	253	12	that	that	SCONJ
easat-6445	253	13	management	management	NOUN
easat-6445	253	14	decentralization	decentralization	NOUN
easat-6445	253	15	has	have	VERB
easat-6445	253	16	a	a	DET
easat-6445	253	17	positive	positive	ADJ
easat-6445	253	18	influence	influence	NOUN
easat-6445	253	19	on	on	ADP
easat-6445	253	20	the	the	DET
easat-6445	253	21	implementation	implementation	NOUN
easat-6445	253	22	of	of	ADP
easat-6445	253	23	lean	lean	ADJ
easat-6445	253	24	accounting	accounting	NOUN
easat-6445	253	25	in	in	ADP
easat-6445	253	26	mechanical	mechanical	ADJ
easat-6445	253	27	firms	firm	NOUN
easat-6445	253	28	,	,	PUNCT
easat-6445	253	29	but	but	CCONJ
easat-6445	253	30	the	the	DET
easat-6445	253	31	impact	impact	NOUN
easat-6445	253	32	is	be	AUX
easat-6445	253	33	the	the	DET
easat-6445	253	34	smallest	small	ADJ
easat-6445	253	35	compared	compare	VERB
easat-6445	253	36	to	to	ADP
easat-6445	253	37	the	the	DET
easat-6445	253	38	other	other	ADJ
easat-6445	253	39	6	6	NUM
easat-6445	253	40	factors	factor	NOUN
easat-6445	253	41	.	.	PUNCT
easat-6445	254	1	for	for	ADP
easat-6445	254	2	large	large	ADJ
easat-6445	254	3	-	-	PUNCT
easat-6445	254	4	scale	scale	NOUN
easat-6445	254	5	mechanical	mechanical	ADJ
easat-6445	254	6	firms	firm	NOUN
easat-6445	254	7	,	,	PUNCT
easat-6445	254	8	the	the	DET
easat-6445	254	9	impact	impact	NOUN
easat-6445	254	10	of	of	ADP
easat-6445	254	11	management	management	NOUN
easat-6445	254	12	decentralization	decentralization	NOUN
easat-6445	254	13	on	on	ADP
easat-6445	254	14	the	the	DET
easat-6445	254	15	implementation	implementation	NOUN
easat-6445	254	16	of	of	ADP
easat-6445	254	17	mechanical	mechanical	ADJ
easat-6445	254	18	enterprises	enterprise	NOUN
easat-6445	254	19	is	be	AUX
easat-6445	254	20	clearer	clear	ADJ
easat-6445	254	21	than	than	ADP
easat-6445	254	22	for	for	ADP
easat-6445	254	23	small	small	ADJ
easat-6445	254	24	-	-	PUNCT
easat-6445	254	25	scale	scale	NOUN
easat-6445	254	26	mechanical	mechanical	ADJ
easat-6445	254	27	firms	firm	NOUN
easat-6445	254	28	,	,	PUNCT
easat-6445	254	29	because	because	SCONJ
easat-6445	254	30	in	in	ADP
easat-6445	254	31	1997	1997	NUM
easat-6445	254	32	edelweiss	edelweiss	PROPN
easat-6445	254	33	applied	apply	VERB
easat-6445	254	34	science	science	NOUN
easat-6445	254	35	and	and	CCONJ
easat-6445	254	36	technology	technology	NOUN
easat-6445	254	37	issn	issn	PROPN
easat-6445	254	38	:	:	PUNCT
easat-6445	254	39	2576	2576	NUM
easat-6445	254	40	-	-	SYM
easat-6445	254	41	8484	8484	NUM
easat-6445	254	42	vol	vol	NOUN
easat-6445	254	43	.	.	PROPN
easat-6445	255	1	9	9	NUM
easat-6445	255	2	,	,	PUNCT
easat-6445	255	3	no	no	INTJ
easat-6445	255	4	.	.	NOUN
easat-6445	255	5	4	4	NUM
easat-6445	255	6	:	:	SYM
easat-6445	255	7	1985	1985	NUM
easat-6445	255	8	-	-	SYM
easat-6445	255	9	2002	2002	NUM
easat-6445	255	10	,	,	PUNCT
easat-6445	255	11	2025	2025	NUM
easat-6445	255	12	doi	doi	NOUN
easat-6445	255	13	:	:	PUNCT
easat-6445	255	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	255	15	©	©	NOUN
easat-6445	255	16	2025	2025	NUM
easat-6445	255	17	by	by	ADP
easat-6445	255	18	the	the	DET
easat-6445	255	19	authors	author	NOUN
easat-6445	255	20	;	;	PUNCT
easat-6445	255	21	licensee	licensee	PROPN
easat-6445	255	22	learning	learn	VERB
easat-6445	255	23	gate	gate	NOUN
easat-6445	255	24	addition	addition	NOUN
easat-6445	255	25	to	to	ADP
easat-6445	255	26	facing	face	VERB
easat-6445	255	27	fierce	fierce	ADJ
easat-6445	255	28	competition	competition	NOUN
easat-6445	255	29	,	,	PUNCT
easat-6445	255	30	small	small	ADJ
easat-6445	255	31	-	-	PUNCT
easat-6445	255	32	scale	scale	NOUN
easat-6445	255	33	mechanical	mechanical	ADJ
easat-6445	255	34	enterprises	enterprise	NOUN
easat-6445	255	35	will	will	AUX
easat-6445	255	36	structure	structure	VERB
easat-6445	255	37	their	their	PRON
easat-6445	255	38	management	management	NOUN
easat-6445	255	39	according	accord	VERB
easat-6445	255	40	to	to	ADP
easat-6445	255	41	a	a	DET
easat-6445	255	42	centralized	centralized	ADJ
easat-6445	255	43	model	model	NOUN
easat-6445	255	44	to	to	PART
easat-6445	255	45	minimize	minimize	VERB
easat-6445	255	46	costs	cost	NOUN
easat-6445	255	47	,	,	PUNCT
easat-6445	255	48	and	and	CCONJ
easat-6445	255	49	therefore	therefore	ADV
easat-6445	255	50	,	,	PUNCT
easat-6445	255	51	even	even	ADV
easat-6445	255	52	without	without	ADP
easat-6445	255	53	decentralized	decentralized	ADJ
easat-6445	255	54	management	management	NOUN
easat-6445	255	55	,	,	PUNCT
easat-6445	255	56	the	the	DET
easat-6445	255	57	administrator	administrator	NOUN
easat-6445	255	58	is	be	AUX
easat-6445	255	59	still	still	ADV
easat-6445	255	60	responsible	responsible	ADJ
easat-6445	255	61	for	for	ADP
easat-6445	255	62	planning	planning	NOUN
easat-6445	255	63	and	and	CCONJ
easat-6445	255	64	controlling	control	VERB
easat-6445	255	65	the	the	DET
easat-6445	255	66	operations	operation	NOUN
easat-6445	255	67	of	of	ADP
easat-6445	255	68	the	the	DET
easat-6445	255	69	enterprise	enterprise	NOUN
easat-6445	255	70	.	.	PUNCT
easat-6445	256	1	the	the	DET
easat-6445	256	2	results	result	NOUN
easat-6445	256	3	of	of	ADP
easat-6445	256	4	this	this	DET
easat-6445	256	5	study	study	NOUN
easat-6445	256	6	will	will	AUX
easat-6445	256	7	be	be	AUX
easat-6445	256	8	the	the	DET
easat-6445	256	9	basis	basis	NOUN
easat-6445	256	10	to	to	PART
easat-6445	256	11	help	help	VERB
easat-6445	256	12	managers	manager	NOUN
easat-6445	256	13	in	in	ADP
easat-6445	256	14	mechanical	mechanical	ADJ
easat-6445	256	15	firms	firm	NOUN
easat-6445	256	16	,	,	PUNCT
easat-6445	256	17	especially	especially	ADV
easat-6445	256	18	small	small	ADJ
easat-6445	256	19	and	and	CCONJ
easat-6445	256	20	medium	medium	ADJ
easat-6445	256	21	-	-	PUNCT
easat-6445	256	22	sized	sized	ADJ
easat-6445	256	23	mechanical	mechanical	ADJ
easat-6445	256	24	firms	firm	NOUN
easat-6445	256	25	,	,	PUNCT
easat-6445	256	26	improve	improve	VERB
easat-6445	256	27	the	the	DET
easat-6445	256	28	implementation	implementation	NOUN
easat-6445	256	29	of	of	ADP
easat-6445	256	30	mechanical	mechanical	ADJ
easat-6445	256	31	firms	firm	NOUN
easat-6445	256	32	.	.	PUNCT
easat-6445	257	1	the	the	DET
easat-6445	257	2	results	result	NOUN
easat-6445	257	3	of	of	ADP
easat-6445	257	4	this	this	DET
easat-6445	257	5	study	study	NOUN
easat-6445	257	6	are	be	AUX
easat-6445	257	7	also	also	ADV
easat-6445	257	8	consistent	consistent	ADJ
easat-6445	257	9	with	with	ADP
easat-6445	257	10	agency	agency	NOUN
easat-6445	257	11	theory	theory	NOUN
easat-6445	257	12	.	.	PUNCT
easat-6445	258	1	among	among	ADP
easat-6445	258	2	the	the	DET
easat-6445	258	3	four	four	NUM
easat-6445	258	4	scales	scale	NOUN
easat-6445	258	5	of	of	ADP
easat-6445	258	6	management	management	NOUN
easat-6445	258	7	decentralization	decentralization	NOUN
easat-6445	258	8	,	,	PUNCT
easat-6445	258	9	the	the	DET
easat-6445	258	10	pcql4	pcql4	NOUN
easat-6445	258	11	scale	scale	NOUN
easat-6445	258	12	was	be	AUX
easat-6445	258	13	rated	rate	VERB
easat-6445	258	14	highest	high	ADJ
easat-6445	258	15	by	by	ADP
easat-6445	258	16	respondents	respondent	NOUN
easat-6445	258	17	at	at	ADP
easat-6445	258	18	2.96	2.96	NUM
easat-6445	258	19	,	,	PUNCT
easat-6445	258	20	and	and	CCONJ
easat-6445	258	21	the	the	DET
easat-6445	258	22	pcql3	pcql3	NOUN
easat-6445	258	23	scale	scale	NOUN
easat-6445	258	24	was	be	AUX
easat-6445	258	25	rated	rate	VERB
easat-6445	258	26	lowest	low	ADJ
easat-6445	258	27	at	at	ADP
easat-6445	258	28	2.82	2.82	NUM
easat-6445	258	29	.	.	PUNCT
easat-6445	259	1	5	5	NUM
easat-6445	259	2	.	.	X
easat-6445	259	3	implications	implication	NOUN
easat-6445	259	4	5.1	5.1	NUM
easat-6445	259	5	.	.	PUNCT
easat-6445	260	1	recommendations	recommendation	NOUN
easat-6445	260	2	for	for	ADP
easat-6445	260	3	the	the	DET
easat-6445	260	4	qualification	qualification	NOUN
easat-6445	260	5	and	and	CCONJ
easat-6445	260	6	awareness	awareness	NOUN
easat-6445	260	7	of	of	ADP
easat-6445	260	8	accounting	accounting	NOUN
easat-6445	260	9	staff	staff	NOUN
easat-6445	260	10	the	the	DET
easat-6445	260	11	production	production	NOUN
easat-6445	260	12	and	and	CCONJ
easat-6445	260	13	business	business	NOUN
easat-6445	260	14	activities	activity	NOUN
easat-6445	260	15	of	of	ADP
easat-6445	260	16	mechanical	mechanical	ADJ
easat-6445	260	17	firms	firm	NOUN
easat-6445	260	18	are	be	AUX
easat-6445	260	19	quite	quite	ADV
easat-6445	260	20	complicated	complicated	ADJ
easat-6445	260	21	,	,	PUNCT
easat-6445	260	22	reflecting	reflect	VERB
easat-6445	260	23	costs	cost	NOUN
easat-6445	260	24	through	through	ADP
easat-6445	260	25	many	many	ADJ
easat-6445	260	26	stages	stage	NOUN
easat-6445	260	27	with	with	ADP
easat-6445	260	28	many	many	ADJ
easat-6445	260	29	items	item	NOUN
easat-6445	260	30	,	,	PUNCT
easat-6445	260	31	so	so	SCONJ
easat-6445	260	32	accountants	accountant	NOUN
easat-6445	260	33	should	should	AUX
easat-6445	260	34	have	have	VERB
easat-6445	260	35	in	in	ADP
easat-6445	260	36	-	-	PUNCT
easat-6445	260	37	depth	depth	NOUN
easat-6445	260	38	expertise	expertise	NOUN
easat-6445	260	39	in	in	ADP
easat-6445	260	40	management	management	NOUN
easat-6445	260	41	accounting	accounting	NOUN
easat-6445	260	42	in	in	ADP
easat-6445	260	43	general	general	ADJ
easat-6445	260	44	and	and	CCONJ
easat-6445	260	45	lean	lean	ADJ
easat-6445	260	46	accounting	accounting	NOUN
easat-6445	260	47	in	in	ADP
easat-6445	260	48	particular	particular	ADJ
easat-6445	260	49	and	and	CCONJ
easat-6445	260	50	should	should	AUX
easat-6445	260	51	have	have	VERB
easat-6445	260	52	a	a	DET
easat-6445	260	53	full	full	ADJ
easat-6445	260	54	understanding	understanding	NOUN
easat-6445	260	55	of	of	ADP
easat-6445	260	56	the	the	DET
easat-6445	260	57	mechanical	mechanical	ADJ
easat-6445	260	58	industry	industry	NOUN
easat-6445	260	59	.	.	PUNCT
easat-6445	261	1	accountants	accountant	NOUN
easat-6445	261	2	should	should	AUX
easat-6445	261	3	fully	fully	ADV
easat-6445	261	4	develop	develop	VERB
easat-6445	261	5	soft	soft	ADJ
easat-6445	261	6	skills	skill	NOUN
easat-6445	261	7	such	such	ADJ
easat-6445	261	8	as	as	ADP
easat-6445	261	9	teamwork	teamwork	NOUN
easat-6445	261	10	skills	skill	NOUN
easat-6445	261	11	,	,	PUNCT
easat-6445	261	12	self	self	NOUN
easat-6445	261	13	-	-	PUNCT
easat-6445	261	14	study	study	NOUN
easat-6445	261	15	ability	ability	NOUN
easat-6445	261	16	,	,	PUNCT
easat-6445	261	17	foreign	foreign	ADJ
easat-6445	261	18	language	language	NOUN
easat-6445	261	19	ability	ability	NOUN
easat-6445	261	20	and	and	CCONJ
easat-6445	261	21	information	information	NOUN
easat-6445	261	22	technology	technology	NOUN
easat-6445	261	23	to	to	PART
easat-6445	261	24	meet	meet	VERB
easat-6445	261	25	the	the	DET
easat-6445	261	26	job	job	NOUN
easat-6445	261	27	requirements	requirement	NOUN
easat-6445	261	28	because	because	SCONJ
easat-6445	261	29	in	in	ADP
easat-6445	261	30	the	the	DET
easat-6445	261	31	increasingly	increasingly	ADV
easat-6445	261	32	competitive	competitive	ADJ
easat-6445	261	33	market	market	NOUN
easat-6445	261	34	conditions	condition	NOUN
easat-6445	261	35	,	,	PUNCT
easat-6445	261	36	international	international	ADJ
easat-6445	261	37	economic	economic	ADJ
easat-6445	261	38	integration	integration	NOUN
easat-6445	261	39	,	,	PUNCT
easat-6445	261	40	and	and	CCONJ
easat-6445	261	41	many	many	ADJ
easat-6445	261	42	multinational	multinational	ADJ
easat-6445	261	43	mechanical	mechanical	ADJ
easat-6445	261	44	firms	firm	NOUN
easat-6445	261	45	with	with	ADP
easat-6445	261	46	strong	strong	ADJ
easat-6445	261	47	potential	potential	ADJ
easat-6445	261	48	require	require	VERB
easat-6445	261	49	increasingly	increasingly	ADV
easat-6445	261	50	high	high	ADJ
easat-6445	261	51	quality	quality	NOUN
easat-6445	261	52	of	of	ADP
easat-6445	261	53	streamlined	streamlined	ADJ
easat-6445	261	54	accounting	accounting	NOUN
easat-6445	261	55	information	information	NOUN
easat-6445	261	56	.	.	PUNCT
easat-6445	262	1	accountants	accountant	NOUN
easat-6445	262	2	should	should	AUX
easat-6445	262	3	perfect	perfect	VERB
easat-6445	262	4	their	their	PRON
easat-6445	262	5	professional	professional	ADJ
easat-6445	262	6	ethics	ethic	NOUN
easat-6445	262	7	,	,	PUNCT
easat-6445	262	8	always	always	ADV
easat-6445	262	9	be	be	AUX
easat-6445	262	10	dedicated	dedicate	VERB
easat-6445	262	11	to	to	ADP
easat-6445	262	12	performing	perform	VERB
easat-6445	262	13	assigned	assign	VERB
easat-6445	262	14	tasks	task	NOUN
easat-6445	262	15	,	,	PUNCT
easat-6445	262	16	and	and	CCONJ
easat-6445	262	17	not	not	PART
easat-6445	262	18	violate	violate	VERB
easat-6445	262	19	ethical	ethical	ADJ
easat-6445	262	20	rules	rule	NOUN
easat-6445	262	21	as	as	SCONJ
easat-6445	262	22	prescribed	prescribe	VERB
easat-6445	262	23	by	by	ADP
easat-6445	262	24	accounting	account	VERB
easat-6445	262	25	laws	law	NOUN
easat-6445	262	26	and	and	CCONJ
easat-6445	262	27	regulations	regulation	NOUN
easat-6445	262	28	of	of	ADP
easat-6445	262	29	mechanical	mechanical	ADJ
easat-6445	262	30	firms	firm	NOUN
easat-6445	262	31	.	.	PUNCT
easat-6445	263	1	in	in	ADP
easat-6445	263	2	addition	addition	NOUN
easat-6445	263	3	,	,	PUNCT
easat-6445	263	4	accountants	accountant	NOUN
easat-6445	263	5	should	should	AUX
easat-6445	263	6	also	also	ADV
easat-6445	263	7	be	be	AUX
easat-6445	263	8	careful	careful	ADJ
easat-6445	263	9	when	when	SCONJ
easat-6445	263	10	carrying	carry	VERB
easat-6445	263	11	out	out	ADP
easat-6445	263	12	their	their	PRON
easat-6445	263	13	work	work	NOUN
easat-6445	263	14	and	and	CCONJ
easat-6445	263	15	maintain	maintain	VERB
easat-6445	263	16	their	their	PRON
easat-6445	263	17	commitments	commitment	NOUN
easat-6445	263	18	and	and	CCONJ
easat-6445	263	19	efforts	effort	NOUN
easat-6445	263	20	in	in	ADP
easat-6445	263	21	each	each	DET
easat-6445	263	22	task	task	NOUN
easat-6445	263	23	to	to	PART
easat-6445	263	24	avoid	avoid	VERB
easat-6445	263	25	providing	provide	VERB
easat-6445	263	26	misleading	mislead	VERB
easat-6445	263	27	information	information	NOUN
easat-6445	263	28	or	or	CCONJ
easat-6445	263	29	misinterpretation	misinterpretation	NOUN
easat-6445	263	30	.	.	PUNCT
easat-6445	264	1	to	to	PART
easat-6445	264	2	help	help	VERB
easat-6445	264	3	accountants	accountant	NOUN
easat-6445	264	4	complete	complete	VERB
easat-6445	264	5	the	the	DET
easat-6445	264	6	above	above	ADJ
easat-6445	264	7	contents	content	NOUN
easat-6445	264	8	,	,	PUNCT
easat-6445	264	9	right	right	ADV
easat-6445	264	10	from	from	ADP
easat-6445	264	11	the	the	DET
easat-6445	264	12	recruitment	recruitment	NOUN
easat-6445	264	13	stage	stage	NOUN
easat-6445	264	14	,	,	PUNCT
easat-6445	264	15	mechanical	mechanical	ADJ
easat-6445	264	16	firms	firm	NOUN
easat-6445	264	17	should	should	AUX
easat-6445	264	18	select	select	VERB
easat-6445	264	19	candidate	candidate	NOUN
easat-6445	264	20	profiles	profile	NOUN
easat-6445	264	21	with	with	ADP
easat-6445	264	22	appropriate	appropriate	ADJ
easat-6445	264	23	professional	professional	ADJ
easat-6445	264	24	qualifications	qualification	NOUN
easat-6445	264	25	,	,	PUNCT
easat-6445	264	26	the	the	DET
easat-6445	264	27	ability	ability	NOUN
easat-6445	264	28	to	to	PART
easat-6445	264	29	learn	learn	VERB
easat-6445	264	30	,	,	PUNCT
easat-6445	264	31	passion	passion	NOUN
easat-6445	264	32	for	for	ADP
easat-6445	264	33	the	the	DET
easat-6445	264	34	profession	profession	NOUN
easat-6445	264	35	,	,	PUNCT
easat-6445	264	36	and	and	CCONJ
easat-6445	264	37	the	the	DET
easat-6445	264	38	ability	ability	NOUN
easat-6445	264	39	to	to	PART
easat-6445	264	40	withstand	withstand	VERB
easat-6445	264	41	high	high	ADJ
easat-6445	264	42	-	-	PUNCT
easat-6445	264	43	intensity	intensity	NOUN
easat-6445	264	44	work	work	NOUN
easat-6445	264	45	pressure	pressure	NOUN
easat-6445	264	46	.	.	PUNCT
easat-6445	265	1	in	in	ADP
easat-6445	265	2	addition	addition	NOUN
easat-6445	265	3	,	,	PUNCT
easat-6445	265	4	mechanical	mechanical	ADJ
easat-6445	265	5	firms	firm	NOUN
easat-6445	265	6	should	should	AUX
easat-6445	265	7	pay	pay	VERB
easat-6445	265	8	more	more	ADJ
easat-6445	265	9	attention	attention	NOUN
easat-6445	265	10	to	to	ADP
easat-6445	265	11	the	the	DET
easat-6445	265	12	remuneration	remuneration	NOUN
easat-6445	265	13	of	of	ADP
easat-6445	265	14	each	each	DET
easat-6445	265	15	position	position	NOUN
easat-6445	265	16	,	,	PUNCT
easat-6445	265	17	create	create	VERB
easat-6445	265	18	a	a	DET
easat-6445	265	19	more	more	ADV
easat-6445	265	20	professional	professional	ADJ
easat-6445	265	21	working	working	NOUN
easat-6445	265	22	environment	environment	NOUN
easat-6445	265	23	,	,	PUNCT
easat-6445	265	24	and	and	CCONJ
easat-6445	265	25	create	create	VERB
easat-6445	265	26	conditions	condition	NOUN
easat-6445	265	27	for	for	ADP
easat-6445	265	28	career	career	NOUN
easat-6445	265	29	development	development	NOUN
easat-6445	265	30	so	so	SCONJ
easat-6445	265	31	that	that	SCONJ
easat-6445	265	32	employees	employee	NOUN
easat-6445	265	33	can	can	AUX
easat-6445	265	34	stick	stick	VERB
easat-6445	265	35	with	with	ADP
easat-6445	265	36	and	and	CCONJ
easat-6445	265	37	devote	devote	VERB
easat-6445	265	38	themselves	themselves	PRON
easat-6445	265	39	to	to	ADP
easat-6445	265	40	the	the	DET
easat-6445	265	41	enterprise	enterprise	NOUN
easat-6445	265	42	.	.	PUNCT
easat-6445	266	1	mechanical	mechanical	ADJ
easat-6445	266	2	enterprises	enterprise	NOUN
easat-6445	266	3	should	should	AUX
easat-6445	266	4	regularly	regularly	ADV
easat-6445	266	5	re	re	VERB
easat-6445	266	6	-	-	VERB
easat-6445	266	7	evaluate	evaluate	VERB
easat-6445	266	8	the	the	DET
easat-6445	266	9	level	level	NOUN
easat-6445	266	10	of	of	ADP
easat-6445	266	11	work	work	NOUN
easat-6445	266	12	satisfaction	satisfaction	NOUN
easat-6445	266	13	of	of	ADP
easat-6445	266	14	accounting	accounting	NOUN
easat-6445	266	15	staff	staff	NOUN
easat-6445	266	16	implementing	implement	VERB
easat-6445	266	17	lean	lean	ADJ
easat-6445	266	18	accounting	accounting	NOUN
easat-6445	266	19	to	to	PART
easat-6445	266	20	foster	foster	VERB
easat-6445	266	21	and	and	CCONJ
easat-6445	266	22	develop	develop	VERB
easat-6445	266	23	training	training	NOUN
easat-6445	266	24	to	to	PART
easat-6445	266	25	support	support	VERB
easat-6445	266	26	them	they	PRON
easat-6445	266	27	to	to	PART
easat-6445	266	28	keep	keep	VERB
easat-6445	266	29	up	up	ADP
easat-6445	266	30	with	with	ADP
easat-6445	266	31	practical	practical	ADJ
easat-6445	266	32	requirements	requirement	NOUN
easat-6445	266	33	,	,	PUNCT
easat-6445	266	34	especially	especially	ADV
easat-6445	266	35	in	in	ADP
easat-6445	266	36	terms	term	NOUN
easat-6445	266	37	of	of	ADP
easat-6445	266	38	the	the	DET
easat-6445	266	39	ability	ability	NOUN
easat-6445	266	40	to	to	PART
easat-6445	266	41	exploit	exploit	VERB
easat-6445	266	42	information	information	NOUN
easat-6445	266	43	technology	technology	NOUN
easat-6445	266	44	applications	application	NOUN
easat-6445	266	45	to	to	PART
easat-6445	266	46	serve	serve	VERB
easat-6445	266	47	work	work	NOUN
easat-6445	266	48	in	in	ADP
easat-6445	266	49	the	the	DET
easat-6445	266	50	current	current	ADJ
easat-6445	266	51	digital	digital	ADJ
easat-6445	266	52	technology	technology	NOUN
easat-6445	266	53	conditions	condition	NOUN
easat-6445	266	54	.	.	PUNCT
easat-6445	267	1	from	from	ADP
easat-6445	267	2	there	there	ADV
easat-6445	267	3	,	,	PUNCT
easat-6445	267	4	lean	lean	ADJ
easat-6445	267	5	accounting	accounting	NOUN
easat-6445	267	6	staff	staff	NOUN
easat-6445	267	7	increase	increase	VERB
easat-6445	267	8	their	their	PRON
easat-6445	267	9	ability	ability	NOUN
easat-6445	267	10	to	to	PART
easat-6445	267	11	analyze	analyze	VERB
easat-6445	267	12	,	,	PUNCT
easat-6445	267	13	report	report	NOUN
easat-6445	267	14	,	,	PUNCT
easat-6445	267	15	and	and	CCONJ
easat-6445	267	16	advise	advise	VERB
easat-6445	267	17	managers	manager	NOUN
easat-6445	267	18	in	in	ADP
easat-6445	267	19	decision	decision	NOUN
easat-6445	267	20	-	-	PUNCT
easat-6445	267	21	making	making	NOUN
easat-6445	267	22	.	.	PUNCT
easat-6445	268	1	in	in	ADP
easat-6445	268	2	addition	addition	NOUN
easat-6445	268	3	,	,	PUNCT
easat-6445	268	4	to	to	PART
easat-6445	268	5	meet	meet	VERB
easat-6445	268	6	the	the	DET
easat-6445	268	7	application	application	NOUN
easat-6445	268	8	of	of	ADP
easat-6445	268	9	international	international	ADJ
easat-6445	268	10	financial	financial	ADJ
easat-6445	268	11	reporting	reporting	NOUN
easat-6445	268	12	standards	standard	NOUN
easat-6445	268	13	(	(	PUNCT
easat-6445	268	14	ifrs	ifrs	PROPN
easat-6445	268	15	)	)	PUNCT
easat-6445	268	16	with	with	ADP
easat-6445	268	17	lean	lean	ADJ
easat-6445	268	18	accounting	accounting	NOUN
easat-6445	268	19	according	accord	VERB
easat-6445	268	20	to	to	ADP
easat-6445	268	21	the	the	DET
easat-6445	268	22	project	project	NOUN
easat-6445	268	23	of	of	ADP
easat-6445	268	24	the	the	DET
easat-6445	268	25	ministry	ministry	PROPN
easat-6445	268	26	of	of	ADP
easat-6445	268	27	finance	finance	PROPN
easat-6445	268	28	,	,	PUNCT
easat-6445	268	29	mechanical	mechanical	ADJ
easat-6445	268	30	enterprises	enterprise	NOUN
easat-6445	268	31	should	should	AUX
easat-6445	268	32	proactively	proactively	ADV
easat-6445	268	33	let	let	VERB
easat-6445	268	34	accounting	accounting	NOUN
easat-6445	268	35	staff	staff	NOUN
easat-6445	268	36	attend	attend	VERB
easat-6445	268	37	training	training	NOUN
easat-6445	268	38	sessions	session	NOUN
easat-6445	268	39	on	on	ADP
easat-6445	268	40	the	the	DET
easat-6445	268	41	application	application	NOUN
easat-6445	268	42	of	of	ADP
easat-6445	268	43	ifrs	ifrs	PROPN
easat-6445	268	44	in	in	ADP
easat-6445	268	45	general	general	ADJ
easat-6445	268	46	and	and	CCONJ
easat-6445	268	47	lean	lean	ADJ
easat-6445	268	48	accounting	accounting	NOUN
easat-6445	268	49	in	in	ADP
easat-6445	268	50	ifrs	ifrs	PROPN
easat-6445	268	51	in	in	ADP
easat-6445	268	52	particular	particular	ADJ
easat-6445	268	53	.	.	PUNCT
easat-6445	269	1	accounting	accounting	NOUN
easat-6445	269	2	staff	staff	NOUN
easat-6445	269	3	coordinating	coordinate	VERB
easat-6445	269	4	smoothly	smoothly	ADV
easat-6445	269	5	with	with	ADP
easat-6445	269	6	other	other	ADJ
easat-6445	269	7	departments	department	NOUN
easat-6445	269	8	is	be	AUX
easat-6445	269	9	one	one	NUM
easat-6445	269	10	of	of	ADP
easat-6445	269	11	the	the	DET
easat-6445	269	12	scales	scale	NOUN
easat-6445	269	13	of	of	ADP
easat-6445	269	14	this	this	DET
easat-6445	269	15	factor	factor	NOUN
easat-6445	269	16	and	and	CCONJ
easat-6445	269	17	also	also	ADV
easat-6445	269	18	affects	affect	VERB
easat-6445	269	19	the	the	DET
easat-6445	269	20	implementation	implementation	NOUN
easat-6445	269	21	of	of	ADP
easat-6445	269	22	lean	lean	ADJ
easat-6445	269	23	accounting	accounting	NOUN
easat-6445	269	24	in	in	ADP
easat-6445	269	25	mechanical	mechanical	ADJ
easat-6445	269	26	firms	firm	NOUN
easat-6445	269	27	.	.	PUNCT
easat-6445	270	1	therefore	therefore	ADV
easat-6445	270	2	,	,	PUNCT
easat-6445	270	3	mechanical	mechanical	ADJ
easat-6445	270	4	firms	firm	NOUN
easat-6445	270	5	should	should	AUX
easat-6445	270	6	create	create	VERB
easat-6445	270	7	a	a	DET
easat-6445	270	8	network	network	NOUN
easat-6445	270	9	of	of	ADP
easat-6445	270	10	information	information	NOUN
easat-6445	270	11	links	link	NOUN
easat-6445	270	12	between	between	ADP
easat-6445	270	13	the	the	DET
easat-6445	270	14	accounting	accounting	NOUN
easat-6445	270	15	department	department	PROPN
easat-6445	270	16	and	and	CCONJ
easat-6445	270	17	other	other	ADJ
easat-6445	270	18	departments	department	NOUN
easat-6445	270	19	in	in	ADP
easat-6445	270	20	the	the	DET
easat-6445	270	21	enterprise	enterprise	NOUN
easat-6445	270	22	.	.	PUNCT
easat-6445	271	1	regular	regular	ADJ
easat-6445	271	2	and	and	CCONJ
easat-6445	271	3	timely	timely	ADJ
easat-6445	271	4	information	information	NOUN
easat-6445	271	5	exchange	exchange	NOUN
easat-6445	271	6	between	between	ADP
easat-6445	271	7	departments	department	NOUN
easat-6445	271	8	and	and	CCONJ
easat-6445	271	9	between	between	ADP
easat-6445	271	10	employees	employee	NOUN
easat-6445	271	11	will	will	AUX
easat-6445	271	12	help	help	VERB
easat-6445	271	13	accountants	accountant	NOUN
easat-6445	271	14	have	have	VERB
easat-6445	271	15	a	a	DET
easat-6445	271	16	more	more	ADV
easat-6445	271	17	complete	complete	ADJ
easat-6445	271	18	understanding	understanding	NOUN
easat-6445	271	19	of	of	ADP
easat-6445	271	20	lean	lean	ADJ
easat-6445	271	21	management	management	NOUN
easat-6445	271	22	(	(	PUNCT
easat-6445	271	23	lean	lean	ADJ
easat-6445	271	24	management	management	NOUN
easat-6445	271	25	associated	associate	VERB
easat-6445	271	26	with	with	ADP
easat-6445	271	27	production	production	NOUN
easat-6445	271	28	,	,	PUNCT
easat-6445	271	29	the	the	DET
easat-6445	271	30	important	important	ADJ
easat-6445	271	31	role	role	NOUN
easat-6445	271	32	of	of	ADP
easat-6445	271	33	accounting	account	VERB
easat-6445	271	34	in	in	ADP
easat-6445	271	35	lean	lean	ADJ
easat-6445	271	36	management	management	NOUN
easat-6445	271	37	,	,	PUNCT
easat-6445	271	38	the	the	DET
easat-6445	271	39	dissemination	dissemination	NOUN
easat-6445	271	40	and	and	CCONJ
easat-6445	271	41	updating	updating	NOUN
easat-6445	271	42	of	of	ADP
easat-6445	271	43	concepts	concept	NOUN
easat-6445	271	44	,	,	PUNCT
easat-6445	271	45	benefits	benefit	NOUN
easat-6445	271	46	,	,	PUNCT
easat-6445	271	47	tools	tool	NOUN
easat-6445	271	48	,	,	PUNCT
easat-6445	271	49	etc	etc	X
easat-6445	271	50	.	.	X
easat-6445	271	51	of	of	ADP
easat-6445	271	52	lean	lean	ADJ
easat-6445	271	53	accounting	accounting	NOUN
easat-6445	271	54	)	)	PUNCT
easat-6445	271	55	.	.	PUNCT
easat-6445	272	1	internal	internal	ADJ
easat-6445	272	2	communication	communication	NOUN
easat-6445	272	3	channels	channel	NOUN
easat-6445	272	4	between	between	ADP
easat-6445	272	5	departments	department	NOUN
easat-6445	272	6	can	can	AUX
easat-6445	272	7	be	be	AUX
easat-6445	272	8	in	in	ADP
easat-6445	272	9	the	the	DET
easat-6445	272	10	form	form	NOUN
easat-6445	272	11	of	of	ADP
easat-6445	272	12	meetings	meeting	NOUN
easat-6445	272	13	,	,	PUNCT
easat-6445	272	14	documents	document	NOUN
easat-6445	272	15	,	,	PUNCT
easat-6445	272	16	emails	email	NOUN
easat-6445	272	17	,	,	PUNCT
easat-6445	272	18	phone	phone	NOUN
easat-6445	272	19	calls	call	NOUN
easat-6445	272	20	,	,	PUNCT
easat-6445	272	21	etc	etc	X
easat-6445	272	22	.	.	X
easat-6445	272	23	,	,	PUNCT
easat-6445	272	24	or	or	CCONJ
easat-6445	272	25	groups	group	NOUN
easat-6445	272	26	can	can	AUX
easat-6445	272	27	be	be	AUX
easat-6445	272	28	formed	form	VERB
easat-6445	272	29	on	on	ADP
easat-6445	272	30	social	social	ADJ
easat-6445	272	31	platforms	platform	NOUN
easat-6445	272	32	to	to	PART
easat-6445	272	33	discuss	discuss	VERB
easat-6445	272	34	and	and	CCONJ
easat-6445	272	35	exchange	exchange	VERB
easat-6445	272	36	work	work	NOUN
easat-6445	272	37	status	status	NOUN
easat-6445	272	38	as	as	ADV
easat-6445	272	39	well	well	ADV
easat-6445	272	40	as	as	ADP
easat-6445	272	41	make	make	VERB
easat-6445	272	42	suggestions	suggestion	NOUN
easat-6445	272	43	and	and	CCONJ
easat-6445	272	44	recommendations	recommendation	NOUN
easat-6445	272	45	.	.	PUNCT
easat-6445	273	1	in	in	ADP
easat-6445	273	2	addition	addition	NOUN
easat-6445	273	3	,	,	PUNCT
easat-6445	273	4	business	business	NOUN
easat-6445	273	5	administrators	administrator	NOUN
easat-6445	273	6	also	also	ADV
easat-6445	273	7	need	need	VERB
easat-6445	273	8	to	to	PART
easat-6445	273	9	regularly	regularly	ADV
easat-6445	273	10	check	check	VERB
easat-6445	273	11	and	and	CCONJ
easat-6445	273	12	monitor	monitor	VERB
easat-6445	273	13	to	to	PART
easat-6445	273	14	promptly	promptly	ADV
easat-6445	273	15	detect	detect	VERB
easat-6445	273	16	and	and	CCONJ
easat-6445	273	17	adjust	adjust	VERB
easat-6445	273	18	any	any	DET
easat-6445	273	19	shortcomings	shortcoming	NOUN
easat-6445	273	20	in	in	ADP
easat-6445	273	21	information	information	NOUN
easat-6445	273	22	exchange	exchange	NOUN
easat-6445	273	23	.	.	PUNCT
easat-6445	274	1	1998	1998	NUM
easat-6445	274	2	edelweiss	edelweiss	PROPN
easat-6445	274	3	applied	apply	VERB
easat-6445	274	4	science	science	NOUN
easat-6445	274	5	and	and	CCONJ
easat-6445	274	6	technology	technology	NOUN
easat-6445	274	7	issn	issn	PROPN
easat-6445	274	8	:	:	PUNCT
easat-6445	274	9	2576	2576	NUM
easat-6445	274	10	-	-	SYM
easat-6445	274	11	8484	8484	NUM
easat-6445	274	12	vol	vol	NOUN
easat-6445	274	13	.	.	PROPN
easat-6445	275	1	9	9	NUM
easat-6445	275	2	,	,	PUNCT
easat-6445	275	3	no	no	INTJ
easat-6445	275	4	.	.	NOUN
easat-6445	275	5	4	4	NUM
easat-6445	275	6	:	:	SYM
easat-6445	275	7	1985	1985	NUM
easat-6445	275	8	-	-	SYM
easat-6445	275	9	2002	2002	NUM
easat-6445	275	10	,	,	PUNCT
easat-6445	275	11	2025	2025	NUM
easat-6445	275	12	doi	doi	NOUN
easat-6445	275	13	:	:	PUNCT
easat-6445	275	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	275	15	©	©	NOUN
easat-6445	275	16	2025	2025	NUM
easat-6445	275	17	by	by	ADP
easat-6445	275	18	the	the	DET
easat-6445	275	19	authors	author	NOUN
easat-6445	275	20	;	;	PUNCT
easat-6445	275	21	licensee	licensee	PROPN
easat-6445	275	22	learning	learning	NOUN
easat-6445	275	23	gate	gate	NOUN
easat-6445	275	24	5.2	5.2	NUM
easat-6445	275	25	.	.	PUNCT
easat-6445	276	1	recommendations	recommendation	NOUN
easat-6445	276	2	for	for	ADP
easat-6445	276	3	the	the	DET
easat-6445	276	4	digital	digital	ADJ
easat-6445	276	5	technology	technology	NOUN
easat-6445	276	6	digital	digital	PROPN
easat-6445	276	7	technology	technology	NOUN
easat-6445	276	8	plays	play	VERB
easat-6445	276	9	an	an	DET
easat-6445	276	10	important	important	ADJ
easat-6445	276	11	role	role	NOUN
easat-6445	276	12	in	in	ADP
easat-6445	276	13	implementing	implement	VERB
easat-6445	276	14	lean	lean	ADJ
easat-6445	276	15	accounting	accounting	NOUN
easat-6445	276	16	;	;	PUNCT
easat-6445	276	17	it	it	PRON
easat-6445	276	18	is	be	AUX
easat-6445	276	19	a	a	DET
easat-6445	276	20	supporting	support	VERB
easat-6445	276	21	tool	tool	NOUN
easat-6445	276	22	to	to	PART
easat-6445	276	23	increase	increase	VERB
easat-6445	276	24	the	the	DET
easat-6445	276	25	speed	speed	NOUN
easat-6445	276	26	of	of	ADP
easat-6445	276	27	calculation	calculation	NOUN
easat-6445	276	28	and	and	CCONJ
easat-6445	276	29	information	information	NOUN
easat-6445	276	30	provision	provision	NOUN
easat-6445	276	31	,	,	PUNCT
easat-6445	276	32	contributing	contribute	VERB
easat-6445	276	33	to	to	ADP
easat-6445	276	34	solving	solve	VERB
easat-6445	276	35	the	the	DET
easat-6445	276	36	difficulties	difficulty	NOUN
easat-6445	276	37	in	in	ADP
easat-6445	276	38	implementing	implement	VERB
easat-6445	276	39	lean	lean	ADJ
easat-6445	276	40	accounting	accounting	NOUN
easat-6445	276	41	.	.	PUNCT
easat-6445	277	1	building	build	VERB
easat-6445	277	2	a	a	DET
easat-6445	277	3	good	good	ADJ
easat-6445	277	4	digital	digital	ADJ
easat-6445	277	5	technology	technology	NOUN
easat-6445	277	6	infrastructure	infrastructure	NOUN
easat-6445	277	7	is	be	AUX
easat-6445	277	8	one	one	NUM
easat-6445	277	9	of	of	ADP
easat-6445	277	10	the	the	DET
easat-6445	277	11	solutions	solution	NOUN
easat-6445	277	12	that	that	SCONJ
easat-6445	277	13	mechanical	mechanical	ADJ
easat-6445	277	14	firms	firm	NOUN
easat-6445	277	15	always	always	ADV
easat-6445	277	16	aim	aim	VERB
easat-6445	277	17	for	for	ADP
easat-6445	277	18	.	.	PUNCT
easat-6445	278	1	therefore	therefore	ADV
easat-6445	278	2	,	,	PUNCT
easat-6445	278	3	mechanical	mechanical	ADJ
easat-6445	278	4	firms	firm	NOUN
easat-6445	278	5	should	should	AUX
easat-6445	278	6	invest	invest	VERB
easat-6445	278	7	in	in	ADP
easat-6445	278	8	modern	modern	ADJ
easat-6445	278	9	hardware	hardware	NOUN
easat-6445	278	10	with	with	ADP
easat-6445	278	11	suitable	suitable	ADJ
easat-6445	278	12	processing	processing	NOUN
easat-6445	278	13	and	and	CCONJ
easat-6445	278	14	storage	storage	NOUN
easat-6445	278	15	speed	speed	NOUN
easat-6445	278	16	,	,	PUNCT
easat-6445	278	17	internal	internal	ADJ
easat-6445	278	18	network	network	NOUN
easat-6445	278	19	connection	connection	NOUN
easat-6445	278	20	based	base	VERB
easat-6445	278	21	on	on	ADP
easat-6445	278	22	the	the	DET
easat-6445	278	23	internet	internet	NOUN
easat-6445	278	24	platform	platform	NOUN
easat-6445	278	25	,	,	PUNCT
easat-6445	278	26	and	and	CCONJ
easat-6445	278	27	advanced	advanced	ADJ
easat-6445	278	28	software	software	NOUN
easat-6445	278	29	integrating	integrate	VERB
easat-6445	278	30	many	many	ADJ
easat-6445	278	31	functions	function	NOUN
easat-6445	278	32	to	to	PART
easat-6445	278	33	support	support	VERB
easat-6445	278	34	the	the	DET
easat-6445	278	35	feasibility	feasibility	NOUN
easat-6445	278	36	and	and	CCONJ
easat-6445	278	37	efficiency	efficiency	NOUN
easat-6445	278	38	of	of	ADP
easat-6445	278	39	implementing	implement	VERB
easat-6445	278	40	lean	lean	ADJ
easat-6445	278	41	accounting	accounting	NOUN
easat-6445	278	42	:	:	PUNCT
easat-6445	278	43	big	big	ADJ
easat-6445	278	44	data	datum	NOUN
easat-6445	278	45	technology	technology	NOUN
easat-6445	278	46	supports	support	VERB
easat-6445	278	47	fast	fast	ADJ
easat-6445	278	48	and	and	CCONJ
easat-6445	278	49	simple	simple	ADJ
easat-6445	278	50	processing	processing	NOUN
easat-6445	278	51	of	of	ADP
easat-6445	278	52	lean	lean	ADJ
easat-6445	278	53	accounting	accounting	NOUN
easat-6445	278	54	operations	operation	NOUN
easat-6445	278	55	,	,	PUNCT
easat-6445	278	56	allowing	allow	VERB
easat-6445	278	57	quick	quick	ADJ
easat-6445	278	58	access	access	NOUN
easat-6445	278	59	to	to	ADP
easat-6445	278	60	data	datum	NOUN
easat-6445	278	61	in	in	ADP
easat-6445	278	62	a	a	DET
easat-6445	278	63	short	short	ADJ
easat-6445	278	64	time	time	NOUN
easat-6445	278	65	;	;	PUNCT
easat-6445	278	66	blockchain	blockchain	NOUN
easat-6445	278	67	allows	allow	VERB
easat-6445	278	68	the	the	DET
easat-6445	278	69	use	use	NOUN
easat-6445	278	70	of	of	ADP
easat-6445	278	71	cryptography	cryptography	NOUN
easat-6445	278	72	and	and	CCONJ
easat-6445	278	73	distributed	distributed	ADJ
easat-6445	278	74	messaging	message	VERB
easat-6445	278	75	protocols	protocol	NOUN
easat-6445	278	76	to	to	PART
easat-6445	278	77	create	create	VERB
easat-6445	278	78	detailed	detailed	ADJ
easat-6445	278	79	accounting	accounting	NOUN
easat-6445	278	80	information	information	NOUN
easat-6445	278	81	according	accord	VERB
easat-6445	278	82	to	to	ADP
easat-6445	278	83	lean	lean	ADJ
easat-6445	278	84	accounting	accounting	NOUN
easat-6445	278	85	requirements	requirement	NOUN
easat-6445	278	86	.	.	PUNCT
easat-6445	279	1	cloud	cloud	NOUN
easat-6445	279	2	technology	technology	PROPN
easat-6445	279	3	allows	allow	VERB
easat-6445	279	4	data	datum	NOUN
easat-6445	279	5	storage	storage	NOUN
easat-6445	279	6	,	,	PUNCT
easat-6445	279	7	minimizing	minimize	VERB
easat-6445	279	8	risks	risk	NOUN
easat-6445	279	9	for	for	ADP
easat-6445	279	10	lean	lean	ADJ
easat-6445	279	11	accounting	accounting	NOUN
easat-6445	279	12	staff	staff	NOUN
easat-6445	279	13	in	in	ADP
easat-6445	279	14	storing	store	VERB
easat-6445	279	15	accounting	accounting	NOUN
easat-6445	279	16	data	datum	NOUN
easat-6445	279	17	.	.	PUNCT
easat-6445	280	1	investing	invest	VERB
easat-6445	280	2	in	in	ADP
easat-6445	280	3	digital	digital	ADJ
easat-6445	280	4	technology	technology	NOUN
easat-6445	280	5	infrastructure	infrastructure	NOUN
easat-6445	280	6	is	be	AUX
easat-6445	280	7	not	not	PART
easat-6445	280	8	only	only	ADV
easat-6445	280	9	limited	limit	VERB
easat-6445	280	10	to	to	ADP
easat-6445	280	11	the	the	DET
easat-6445	280	12	scope	scope	NOUN
easat-6445	280	13	of	of	ADP
easat-6445	280	14	accounting	accounting	NOUN
easat-6445	280	15	but	but	CCONJ
easat-6445	280	16	should	should	AUX
easat-6445	280	17	be	be	AUX
easat-6445	280	18	synchronized	synchronize	VERB
easat-6445	280	19	with	with	ADP
easat-6445	280	20	all	all	DET
easat-6445	280	21	activities	activity	NOUN
easat-6445	280	22	in	in	ADP
easat-6445	280	23	the	the	DET
easat-6445	280	24	mechanical	mechanical	ADJ
easat-6445	280	25	firm	firm	NOUN
easat-6445	280	26	,	,	PUNCT
easat-6445	280	27	which	which	PRON
easat-6445	280	28	will	will	AUX
easat-6445	280	29	contribute	contribute	VERB
easat-6445	280	30	to	to	ADP
easat-6445	280	31	synchronous	synchronous	ADJ
easat-6445	280	32	processing	processing	NOUN
easat-6445	280	33	of	of	ADP
easat-6445	280	34	mechanical	mechanical	ADJ
easat-6445	280	35	firm	firm	ADJ
easat-6445	280	36	activities	activity	NOUN
easat-6445	280	37	.	.	PUNCT
easat-6445	281	1	5.3	5.3	NUM
easat-6445	281	2	.	.	PUNCT
easat-6445	281	3	recommendations	recommendation	NOUN
easat-6445	281	4	for	for	ADP
easat-6445	281	5	level	level	NOUN
easat-6445	281	6	of	of	ADP
easat-6445	281	7	competition	competition	NOUN
easat-6445	281	8	vietnam	vietnam	PROPN
easat-6445	281	9	is	be	AUX
easat-6445	281	10	deeply	deeply	ADV
easat-6445	281	11	integrating	integrate	VERB
easat-6445	281	12	with	with	ADP
easat-6445	281	13	the	the	DET
easat-6445	281	14	international	international	ADJ
easat-6445	281	15	economy	economy	NOUN
easat-6445	281	16	;	;	PUNCT
easat-6445	281	17	the	the	DET
easat-6445	281	18	competitive	competitive	ADJ
easat-6445	281	19	pressure	pressure	NOUN
easat-6445	281	20	is	be	AUX
easat-6445	281	21	increasing	increase	VERB
easat-6445	281	22	,	,	PUNCT
easat-6445	281	23	while	while	SCONJ
easat-6445	281	24	the	the	DET
easat-6445	281	25	competitiveness	competitiveness	NOUN
easat-6445	281	26	of	of	ADP
easat-6445	281	27	domestic	domestic	ADJ
easat-6445	281	28	mechanical	mechanical	ADJ
easat-6445	281	29	firms	firm	NOUN
easat-6445	281	30	compared	compare	VERB
easat-6445	281	31	to	to	ADP
easat-6445	281	32	foreign	foreign	ADJ
easat-6445	281	33	-	-	PUNCT
easat-6445	281	34	invested	invest	VERB
easat-6445	281	35	mechanical	mechanical	ADJ
easat-6445	281	36	firms	firm	NOUN
easat-6445	281	37	and	and	CCONJ
easat-6445	281	38	foreign	foreign	ADJ
easat-6445	281	39	mechanical	mechanical	ADJ
easat-6445	281	40	firms	firm	NOUN
easat-6445	281	41	is	be	AUX
easat-6445	281	42	still	still	ADV
easat-6445	281	43	very	very	ADV
easat-6445	281	44	low	low	ADJ
easat-6445	281	45	.	.	PUNCT
easat-6445	282	1	therefore	therefore	ADV
easat-6445	282	2	,	,	PUNCT
easat-6445	282	3	in	in	ADP
easat-6445	282	4	order	order	NOUN
easat-6445	282	5	to	to	PART
easat-6445	282	6	survive	survive	VERB
easat-6445	282	7	and	and	CCONJ
easat-6445	282	8	develop	develop	VERB
easat-6445	282	9	,	,	PUNCT
easat-6445	282	10	mechanical	mechanical	ADJ
easat-6445	282	11	firms	firm	NOUN
easat-6445	282	12	should	should	AUX
easat-6445	282	13	find	find	VERB
easat-6445	282	14	ways	way	NOUN
easat-6445	282	15	to	to	PART
easat-6445	282	16	improve	improve	VERB
easat-6445	282	17	their	their	PRON
easat-6445	282	18	competitiveness	competitiveness	NOUN
easat-6445	282	19	in	in	ADP
easat-6445	282	20	terms	term	NOUN
easat-6445	282	21	of	of	ADP
easat-6445	282	22	quality	quality	NOUN
easat-6445	282	23	,	,	PUNCT
easat-6445	282	24	price	price	NOUN
easat-6445	282	25	,	,	PUNCT
easat-6445	282	26	product	product	NOUN
easat-6445	282	27	diversity	diversity	NOUN
easat-6445	282	28	,	,	PUNCT
easat-6445	282	29	innovation	innovation	NOUN
easat-6445	282	30	,	,	PUNCT
easat-6445	282	31	etc	etc	X
easat-6445	282	32	.	.	X
easat-6445	282	33	with	with	ADP
easat-6445	282	34	the	the	DET
easat-6445	282	35	quality	quality	NOUN
easat-6445	282	36	factor	factor	NOUN
easat-6445	282	37	,	,	PUNCT
easat-6445	282	38	the	the	DET
easat-6445	282	39	most	most	ADV
easat-6445	282	40	important	important	ADJ
easat-6445	282	41	factor	factor	NOUN
easat-6445	282	42	in	in	ADP
easat-6445	282	43	the	the	DET
easat-6445	282	44	mechanical	mechanical	ADJ
easat-6445	282	45	field	field	NOUN
easat-6445	282	46	,	,	PUNCT
easat-6445	282	47	mechanical	mechanical	ADJ
easat-6445	282	48	firms	firm	NOUN
easat-6445	282	49	should	should	AUX
easat-6445	282	50	strictly	strictly	ADV
easat-6445	282	51	control	control	VERB
easat-6445	282	52	all	all	DET
easat-6445	282	53	input	input	NOUN
easat-6445	282	54	factors	factor	NOUN
easat-6445	282	55	of	of	ADP
easat-6445	282	56	the	the	DET
easat-6445	282	57	production	production	NOUN
easat-6445	282	58	process	process	NOUN
easat-6445	282	59	,	,	PUNCT
easat-6445	282	60	such	such	ADJ
easat-6445	282	61	as	as	ADP
easat-6445	282	62	raw	raw	ADJ
easat-6445	282	63	materials	material	NOUN
easat-6445	282	64	,	,	PUNCT
easat-6445	282	65	labor	labor	NOUN
easat-6445	282	66	,	,	PUNCT
easat-6445	282	67	machinery	machinery	NOUN
easat-6445	282	68	and	and	CCONJ
easat-6445	282	69	equipment	equipment	NOUN
easat-6445	282	70	,	,	PUNCT
easat-6445	282	71	production	production	NOUN
easat-6445	282	72	lines	line	NOUN
easat-6445	282	73	,	,	PUNCT
easat-6445	282	74	modern	modern	ADJ
easat-6445	282	75	technological	technological	ADJ
easat-6445	282	76	processes	process	NOUN
easat-6445	282	77	,	,	PUNCT
easat-6445	282	78	the	the	DET
easat-6445	282	79	production	production	NOUN
easat-6445	282	80	operation	operation	NOUN
easat-6445	282	81	process	process	NOUN
easat-6445	282	82	,	,	PUNCT
easat-6445	282	83	and	and	CCONJ
easat-6445	282	84	the	the	DET
easat-6445	282	85	quality	quality	NOUN
easat-6445	282	86	of	of	ADP
easat-6445	282	87	final	final	ADJ
easat-6445	282	88	products	product	NOUN
easat-6445	282	89	.	.	PUNCT
easat-6445	283	1	regarding	regard	VERB
easat-6445	283	2	selling	sell	VERB
easat-6445	283	3	price	price	NOUN
easat-6445	283	4	,	,	PUNCT
easat-6445	283	5	to	to	PART
easat-6445	283	6	have	have	VERB
easat-6445	283	7	a	a	DET
easat-6445	283	8	competitive	competitive	ADJ
easat-6445	283	9	selling	selling	NOUN
easat-6445	283	10	price	price	NOUN
easat-6445	283	11	,	,	PUNCT
easat-6445	283	12	mechanical	mechanical	ADJ
easat-6445	283	13	firms	firm	NOUN
easat-6445	283	14	should	should	AUX
easat-6445	283	15	use	use	VERB
easat-6445	283	16	cost	cost	NOUN
easat-6445	283	17	-	-	PUNCT
easat-6445	283	18	effectively	effectively	ADV
easat-6445	283	19	and	and	CCONJ
easat-6445	283	20	economically	economically	ADV
easat-6445	283	21	by	by	ADP
easat-6445	283	22	choosing	choose	VERB
easat-6445	283	23	raw	raw	ADJ
easat-6445	283	24	material	material	NOUN
easat-6445	283	25	suppliers	supplier	NOUN
easat-6445	283	26	that	that	PRON
easat-6445	283	27	ensure	ensure	VERB
easat-6445	283	28	both	both	PRON
easat-6445	283	29	quality	quality	NOUN
easat-6445	283	30	and	and	CCONJ
easat-6445	283	31	reasonable	reasonable	ADJ
easat-6445	283	32	selling	selling	NOUN
easat-6445	283	33	price	price	NOUN
easat-6445	283	34	;	;	PUNCT
easat-6445	283	35	direct	direct	ADJ
easat-6445	283	36	labor	labor	NOUN
easat-6445	283	37	costs	cost	NOUN
easat-6445	283	38	are	be	AUX
easat-6445	283	39	strictly	strictly	ADV
easat-6445	283	40	controlled	control	VERB
easat-6445	283	41	;	;	PUNCT
easat-6445	283	42	machinery	machinery	NOUN
easat-6445	283	43	and	and	CCONJ
easat-6445	283	44	equipment	equipment	NOUN
easat-6445	283	45	are	be	AUX
easat-6445	283	46	regularly	regularly	ADV
easat-6445	283	47	maintained	maintain	VERB
easat-6445	283	48	,	,	PUNCT
easat-6445	283	49	ensuring	ensure	VERB
easat-6445	283	50	quality	quality	NOUN
easat-6445	283	51	and	and	CCONJ
easat-6445	283	52	optimal	optimal	ADJ
easat-6445	283	53	use	use	NOUN
easat-6445	283	54	.	.	PUNCT
easat-6445	284	1	at	at	ADP
easat-6445	284	2	the	the	DET
easat-6445	284	3	same	same	ADJ
easat-6445	284	4	time	time	NOUN
easat-6445	284	5	,	,	PUNCT
easat-6445	284	6	mechanical	mechanical	ADJ
easat-6445	284	7	firms	firm	NOUN
easat-6445	284	8	should	should	AUX
easat-6445	284	9	combine	combine	VERB
easat-6445	284	10	methods	method	NOUN
easat-6445	284	11	of	of	ADP
easat-6445	284	12	total	total	ADJ
easat-6445	284	13	quality	quality	NOUN
easat-6445	284	14	management	management	NOUN
easat-6445	284	15	(	(	PUNCT
easat-6445	284	16	tqm	tqm	PROPN
easat-6445	284	17	)	)	PUNCT
easat-6445	284	18	,	,	PUNCT
easat-6445	284	19	the	the	DET
easat-6445	284	20	kaizen	kaizen	PROPN
easat-6445	284	21	method	method	NOUN
easat-6445	284	22	,	,	PUNCT
easat-6445	284	23	the	the	DET
easat-6445	284	24	5s	5s	NUM
easat-6445	284	25	process	process	NOUN
easat-6445	284	26	,	,	PUNCT
easat-6445	284	27	etc	etc	X
easat-6445	284	28	.	.	X
easat-6445	284	29	,	,	PUNCT
easat-6445	284	30	so	so	SCONJ
easat-6445	284	31	that	that	SCONJ
easat-6445	284	32	the	the	DET
easat-6445	284	33	production	production	NOUN
easat-6445	284	34	and	and	CCONJ
easat-6445	284	35	business	business	NOUN
easat-6445	284	36	processes	process	NOUN
easat-6445	284	37	of	of	ADP
easat-6445	284	38	mechanical	mechanical	ADJ
easat-6445	284	39	firms	firm	NOUN
easat-6445	284	40	are	be	AUX
easat-6445	284	41	truly	truly	ADV
easat-6445	284	42	effective	effective	ADJ
easat-6445	284	43	,	,	PUNCT
easat-6445	284	44	ensuring	ensure	VERB
easat-6445	284	45	product	product	NOUN
easat-6445	284	46	quality	quality	NOUN
easat-6445	284	47	.	.	PUNCT
easat-6445	285	1	in	in	ADP
easat-6445	285	2	addition	addition	NOUN
easat-6445	285	3	,	,	PUNCT
easat-6445	285	4	all	all	DET
easat-6445	285	5	departments	department	NOUN
easat-6445	285	6	and	and	CCONJ
easat-6445	285	7	divisions	division	NOUN
easat-6445	285	8	in	in	ADP
easat-6445	285	9	the	the	DET
easat-6445	285	10	enterprise	enterprise	NOUN
easat-6445	285	11	must	must	AUX
easat-6445	285	12	be	be	AUX
easat-6445	285	13	aware	aware	ADJ
easat-6445	285	14	of	of	ADP
easat-6445	285	15	improving	improve	VERB
easat-6445	285	16	work	work	NOUN
easat-6445	285	17	efficiency	efficiency	NOUN
easat-6445	285	18	to	to	PART
easat-6445	285	19	help	help	VERB
easat-6445	285	20	mechanical	mechanical	ADJ
easat-6445	285	21	firms	firm	NOUN
easat-6445	285	22	diversify	diversify	VERB
easat-6445	285	23	products	product	NOUN
easat-6445	285	24	and	and	CCONJ
easat-6445	285	25	distribution	distribution	NOUN
easat-6445	285	26	channels	channel	NOUN
easat-6445	285	27	and	and	CCONJ
easat-6445	285	28	enhance	enhance	VERB
easat-6445	285	29	reputation	reputation	NOUN
easat-6445	285	30	and	and	CCONJ
easat-6445	285	31	brand	brand	NOUN
easat-6445	285	32	.	.	PUNCT
easat-6445	286	1	5.4	5.4	NUM
easat-6445	286	2	.	.	PUNCT
easat-6445	286	3	recommendations	recommendation	NOUN
easat-6445	286	4	for	for	ADP
easat-6445	286	5	qualification	qualification	NOUN
easat-6445	286	6	and	and	CCONJ
easat-6445	286	7	awareness	awareness	NOUN
easat-6445	286	8	of	of	ADP
easat-6445	286	9	managers	manager	NOUN
easat-6445	286	10	implementing	implement	VERB
easat-6445	286	11	lean	lean	ADJ
easat-6445	286	12	accounting	accounting	NOUN
easat-6445	286	13	in	in	ADP
easat-6445	286	14	each	each	DET
easat-6445	286	15	mechanical	mechanical	ADJ
easat-6445	286	16	firm	firm	NOUN
easat-6445	286	17	also	also	ADV
easat-6445	286	18	comes	come	VERB
easat-6445	286	19	from	from	ADP
easat-6445	286	20	the	the	DET
easat-6445	286	21	level	level	NOUN
easat-6445	286	22	and	and	CCONJ
easat-6445	286	23	awareness	awareness	NOUN
easat-6445	286	24	of	of	ADP
easat-6445	286	25	the	the	DET
easat-6445	286	26	manager	manager	NOUN
easat-6445	286	27	.	.	PUNCT
easat-6445	287	1	the	the	DET
easat-6445	287	2	research	research	NOUN
easat-6445	287	3	results	result	NOUN
easat-6445	287	4	show	show	VERB
easat-6445	287	5	that	that	SCONJ
easat-6445	287	6	this	this	DET
easat-6445	287	7	factor	factor	NOUN
easat-6445	287	8	has	have	VERB
easat-6445	287	9	a	a	DET
easat-6445	287	10	positive	positive	ADJ
easat-6445	287	11	impact	impact	NOUN
easat-6445	287	12	on	on	ADP
easat-6445	287	13	the	the	DET
easat-6445	287	14	implementation	implementation	NOUN
easat-6445	287	15	of	of	ADP
easat-6445	287	16	lean	lean	ADJ
easat-6445	287	17	accounting	accounting	NOUN
easat-6445	287	18	in	in	ADP
easat-6445	287	19	mechanical	mechanical	ADJ
easat-6445	287	20	firms	firm	NOUN
easat-6445	287	21	in	in	ADP
easat-6445	287	22	hanoi	hanoi	PROPN
easat-6445	287	23	.	.	PUNCT
easat-6445	288	1	therefore	therefore	ADV
easat-6445	288	2	,	,	PUNCT
easat-6445	288	3	to	to	PART
easat-6445	288	4	implement	implement	VERB
easat-6445	288	5	lean	lean	ADJ
easat-6445	288	6	accounting	accounting	NOUN
easat-6445	288	7	in	in	ADP
easat-6445	288	8	mechanical	mechanical	ADJ
easat-6445	288	9	firms	firm	NOUN
easat-6445	288	10	scientifically	scientifically	ADV
easat-6445	288	11	,	,	PUNCT
easat-6445	288	12	reasonably	reasonably	ADV
easat-6445	288	13	,	,	PUNCT
easat-6445	288	14	and	and	CCONJ
easat-6445	288	15	effectively	effectively	ADV
easat-6445	288	16	,	,	PUNCT
easat-6445	288	17	managers	manager	NOUN
easat-6445	288	18	should	should	AUX
easat-6445	288	19	have	have	VERB
easat-6445	288	20	a	a	DET
easat-6445	288	21	more	more	ADV
easat-6445	288	22	complete	complete	ADJ
easat-6445	288	23	and	and	CCONJ
easat-6445	288	24	correct	correct	ADJ
easat-6445	288	25	understanding	understanding	NOUN
easat-6445	288	26	of	of	ADP
easat-6445	288	27	lean	lean	ADJ
easat-6445	288	28	accounting	accounting	NOUN
easat-6445	288	29	and	and	CCONJ
easat-6445	288	30	the	the	DET
easat-6445	288	31	role	role	NOUN
easat-6445	288	32	of	of	ADP
easat-6445	288	33	lean	lean	ADJ
easat-6445	288	34	accounting	accounting	NOUN
easat-6445	288	35	information	information	NOUN
easat-6445	288	36	in	in	ADP
easat-6445	288	37	managing	manage	VERB
easat-6445	288	38	and	and	CCONJ
easat-6445	288	39	operating	operate	VERB
easat-6445	288	40	the	the	DET
easat-6445	288	41	enterprise	enterprise	NOUN
easat-6445	288	42	's	's	PART
easat-6445	288	43	activities	activity	NOUN
easat-6445	288	44	.	.	PUNCT
easat-6445	289	1	managers	manager	NOUN
easat-6445	289	2	in	in	ADP
easat-6445	289	3	mechanical	mechanical	ADJ
easat-6445	289	4	firms	firm	NOUN
easat-6445	289	5	should	should	AUX
easat-6445	289	6	change	change	VERB
easat-6445	289	7	their	their	PRON
easat-6445	289	8	management	management	NOUN
easat-6445	289	9	thinking	thinking	NOUN
easat-6445	289	10	from	from	ADP
easat-6445	289	11	traditional	traditional	ADJ
easat-6445	289	12	,	,	PUNCT
easat-6445	289	13	experience	experience	NOUN
easat-6445	289	14	-	-	PUNCT
easat-6445	289	15	based	base	VERB
easat-6445	289	16	to	to	ADP
easat-6445	289	17	business	business	NOUN
easat-6445	289	18	management	management	NOUN
easat-6445	289	19	using	use	VERB
easat-6445	289	20	modern	modern	ADJ
easat-6445	289	21	management	management	NOUN
easat-6445	289	22	methods	method	NOUN
easat-6445	289	23	.	.	PUNCT
easat-6445	290	1	from	from	ADP
easat-6445	290	2	wanting	want	VERB
easat-6445	290	3	to	to	PART
easat-6445	290	4	change	change	VERB
easat-6445	290	5	and	and	CCONJ
easat-6445	290	6	accepting	accept	VERB
easat-6445	290	7	change	change	NOUN
easat-6445	290	8	,	,	PUNCT
easat-6445	290	9	managers	manager	NOUN
easat-6445	290	10	will	will	AUX
easat-6445	290	11	proactively	proactively	ADV
easat-6445	290	12	update	update	VERB
easat-6445	290	13	new	new	ADJ
easat-6445	290	14	knowledge	knowledge	NOUN
easat-6445	290	15	by	by	ADP
easat-6445	290	16	actively	actively	ADV
easat-6445	290	17	participating	participate	VERB
easat-6445	290	18	in	in	ADP
easat-6445	290	19	training	training	NOUN
easat-6445	290	20	courses	course	NOUN
easat-6445	290	21	of	of	ADP
easat-6445	290	22	prestigious	prestigious	ADJ
easat-6445	290	23	educational	educational	ADJ
easat-6445	290	24	institutions	institution	NOUN
easat-6445	290	25	,	,	PUNCT
easat-6445	290	26	training	training	NOUN
easat-6445	290	27	programs	program	NOUN
easat-6445	290	28	of	of	ADP
easat-6445	290	29	the	the	DET
easat-6445	290	30	ministry	ministry	PROPN
easat-6445	290	31	of	of	ADP
easat-6445	290	32	industry	industry	NOUN
easat-6445	290	33	and	and	CCONJ
easat-6445	290	34	trade	trade	NOUN
easat-6445	290	35	,	,	PUNCT
easat-6445	290	36	ministry	ministry	PROPN
easat-6445	290	37	of	of	ADP
easat-6445	290	38	science	science	NOUN
easat-6445	290	39	and	and	CCONJ
easat-6445	290	40	technology	technology	NOUN
easat-6445	290	41	,	,	PUNCT
easat-6445	290	42	etc	etc	X
easat-6445	290	43	on	on	ADP
easat-6445	290	44	management	management	NOUN
easat-6445	290	45	skills	skill	NOUN
easat-6445	290	46	or	or	CCONJ
easat-6445	290	47	exchange	exchange	NOUN
easat-6445	290	48	programs	program	NOUN
easat-6445	290	49	between	between	ADP
easat-6445	290	50	mechanical	mechanical	ADJ
easat-6445	290	51	firms	firm	NOUN
easat-6445	290	52	to	to	PART
easat-6445	290	53	raise	raise	VERB
easat-6445	290	54	awareness	awareness	NOUN
easat-6445	290	55	of	of	ADP
easat-6445	290	56	lean	lean	ADJ
easat-6445	290	57	management	management	NOUN
easat-6445	290	58	,	,	PUNCT
easat-6445	290	59	lean	lean	ADJ
easat-6445	290	60	accounting	accounting	NOUN
easat-6445	290	61	,	,	PUNCT
easat-6445	290	62	the	the	DET
easat-6445	290	63	importance	importance	NOUN
easat-6445	290	64	of	of	ADP
easat-6445	290	65	lean	lean	ADJ
easat-6445	290	66	management	management	NOUN
easat-6445	290	67	,	,	PUNCT
easat-6445	290	68	lean	lean	ADJ
easat-6445	290	69	accounting	accounting	NOUN
easat-6445	290	70	as	as	ADV
easat-6445	290	71	well	well	ADV
easat-6445	290	72	as	as	ADP
easat-6445	290	73	learning	learn	VERB
easat-6445	290	74	from	from	ADP
easat-6445	290	75	experience	experience	NOUN
easat-6445	290	76	,	,	PUNCT
easat-6445	290	77	thereby	thereby	ADV
easat-6445	290	78	actively	actively	ADV
easat-6445	290	79	participating	participate	VERB
easat-6445	290	80	in	in	ADP
easat-6445	290	81	supporting	support	VERB
easat-6445	290	82	the	the	DET
easat-6445	290	83	implementation	implementation	NOUN
easat-6445	290	84	of	of	ADP
easat-6445	290	85	lean	lean	ADJ
easat-6445	290	86	accounting	accounting	NOUN
easat-6445	290	87	,	,	PUNCT
easat-6445	290	88	1999	1999	NUM
easat-6445	290	89	edelweiss	edelweiss	PROPN
easat-6445	290	90	applied	apply	VERB
easat-6445	290	91	science	science	NOUN
easat-6445	290	92	and	and	CCONJ
easat-6445	290	93	technology	technology	NOUN
easat-6445	290	94	issn	issn	PROPN
easat-6445	290	95	:	:	PUNCT
easat-6445	290	96	2576	2576	NUM
easat-6445	290	97	-	-	SYM
easat-6445	290	98	8484	8484	NUM
easat-6445	290	99	vol	vol	NOUN
easat-6445	290	100	.	.	PROPN
easat-6445	291	1	9	9	NUM
easat-6445	291	2	,	,	PUNCT
easat-6445	291	3	no	no	INTJ
easat-6445	291	4	.	.	NOUN
easat-6445	291	5	4	4	NUM
easat-6445	291	6	:	:	SYM
easat-6445	291	7	1985	1985	NUM
easat-6445	291	8	-	-	SYM
easat-6445	291	9	2002	2002	NUM
easat-6445	291	10	,	,	PUNCT
easat-6445	291	11	2025	2025	NUM
easat-6445	291	12	doi	doi	NOUN
easat-6445	291	13	:	:	PUNCT
easat-6445	291	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	291	15	©	©	NOUN
easat-6445	291	16	2025	2025	NUM
easat-6445	291	17	by	by	ADP
easat-6445	291	18	the	the	DET
easat-6445	291	19	authors	author	NOUN
easat-6445	291	20	;	;	PUNCT
easat-6445	291	21	licensee	licensee	PROPN
easat-6445	291	22	learning	learn	VERB
easat-6445	291	23	gate	gate	NOUN
easat-6445	291	24	accepting	accept	VERB
easat-6445	291	25	the	the	DET
easat-6445	291	26	costs	cost	NOUN
easat-6445	291	27	incurred	incur	VERB
easat-6445	291	28	to	to	PART
easat-6445	291	29	implement	implement	VERB
easat-6445	291	30	lean	lean	ADJ
easat-6445	291	31	accounting	accounting	NOUN
easat-6445	291	32	as	as	ADV
easat-6445	291	33	well	well	ADV
easat-6445	291	34	as	as	ADP
easat-6445	291	35	accepting	accept	VERB
easat-6445	291	36	changes	change	NOUN
easat-6445	291	37	in	in	ADP
easat-6445	291	38	some	some	DET
easat-6445	291	39	business	business	NOUN
easat-6445	291	40	activities	activity	NOUN
easat-6445	291	41	to	to	PART
easat-6445	291	42	implement	implement	VERB
easat-6445	291	43	lean	lean	ADJ
easat-6445	291	44	accounting	accounting	NOUN
easat-6445	291	45	to	to	PART
easat-6445	291	46	achieve	achieve	VERB
easat-6445	291	47	the	the	DET
easat-6445	291	48	desired	desire	VERB
easat-6445	291	49	results	result	NOUN
easat-6445	291	50	.	.	PUNCT
easat-6445	292	1	mechanical	mechanical	ADJ
easat-6445	292	2	firm	firm	NOUN
easat-6445	292	3	managers	manager	NOUN
easat-6445	292	4	should	should	AUX
easat-6445	292	5	have	have	VERB
easat-6445	292	6	a	a	DET
easat-6445	292	7	burning	burn	VERB
easat-6445	292	8	desire	desire	NOUN
easat-6445	292	9	and	and	CCONJ
easat-6445	292	10	passion	passion	NOUN
easat-6445	292	11	for	for	ADP
easat-6445	292	12	developing	develop	VERB
easat-6445	292	13	vietnam	vietnam	PROPN
easat-6445	292	14	's	's	PART
easat-6445	292	15	economy	economy	NOUN
easat-6445	292	16	and	and	CCONJ
easat-6445	292	17	the	the	DET
easat-6445	292	18	vietnamese	vietnamese	ADJ
easat-6445	292	19	mechanical	mechanical	ADJ
easat-6445	292	20	industry	industry	NOUN
easat-6445	292	21	to	to	PART
easat-6445	292	22	increase	increase	VERB
easat-6445	292	23	competitiveness	competitiveness	NOUN
easat-6445	292	24	in	in	ADP
easat-6445	292	25	the	the	DET
easat-6445	292	26	global	global	ADJ
easat-6445	292	27	value	value	NOUN
easat-6445	292	28	chain	chain	NOUN
easat-6445	292	29	.	.	PUNCT
easat-6445	293	1	5.5	5.5	NUM
easat-6445	293	2	.	.	PUNCT
easat-6445	293	3	recommendations	recommendation	NOUN
easat-6445	293	4	for	for	ADP
easat-6445	293	5	size	size	NOUN
easat-6445	293	6	the	the	DET
easat-6445	293	7	scale	scale	NOUN
easat-6445	293	8	and	and	CCONJ
easat-6445	293	9	capacity	capacity	NOUN
easat-6445	293	10	of	of	ADP
easat-6445	293	11	mechanical	mechanical	ADJ
easat-6445	293	12	firms	firm	NOUN
easat-6445	293	13	have	have	AUX
easat-6445	293	14	been	be	AUX
easat-6445	293	15	improved	improve	VERB
easat-6445	293	16	in	in	ADP
easat-6445	293	17	most	most	ADJ
easat-6445	293	18	mechanical	mechanical	ADJ
easat-6445	293	19	industries	industry	NOUN
easat-6445	293	20	,	,	PUNCT
easat-6445	293	21	from	from	ADP
easat-6445	293	22	manufacturing	manufacture	VERB
easat-6445	293	23	complete	complete	ADJ
easat-6445	293	24	equipment	equipment	NOUN
easat-6445	293	25	,	,	PUNCT
easat-6445	293	26	manufacturing	manufacturing	NOUN
easat-6445	293	27	and	and	CCONJ
easat-6445	293	28	assembling	assemble	VERB
easat-6445	293	29	automobiles	automobile	NOUN
easat-6445	293	30	,	,	PUNCT
easat-6445	293	31	manufacturing	manufacturing	NOUN
easat-6445	293	32	motorcycles	motorcycle	NOUN
easat-6445	293	33	,	,	PUNCT
easat-6445	293	34	manufacturing	manufacture	VERB
easat-6445	293	35	hydraulic	hydraulic	ADJ
easat-6445	293	36	equipment	equipment	NOUN
easat-6445	293	37	,	,	PUNCT
easat-6445	293	38	to	to	ADP
easat-6445	293	39	manufacturing	manufacture	VERB
easat-6445	293	40	equipment	equipment	NOUN
easat-6445	293	41	for	for	ADP
easat-6445	293	42	thermal	thermal	ADJ
easat-6445	293	43	power	power	NOUN
easat-6445	293	44	plants	plant	NOUN
easat-6445	293	45	,	,	PUNCT
easat-6445	293	46	equipment	equipment	NOUN
easat-6445	293	47	for	for	ADP
easat-6445	293	48	the	the	DET
easat-6445	293	49	cement	cement	NOUN
easat-6445	293	50	and	and	CCONJ
easat-6445	293	51	construction	construction	NOUN
easat-6445	293	52	materials	material	NOUN
easat-6445	293	53	industry	industry	NOUN
easat-6445	293	54	,	,	PUNCT
easat-6445	293	55	medical	medical	ADJ
easat-6445	293	56	equipment	equipment	NOUN
easat-6445	293	57	,	,	PUNCT
easat-6445	293	58	electrical	electrical	ADJ
easat-6445	293	59	equipment	equipment	NOUN
easat-6445	293	60	,	,	PUNCT
easat-6445	293	61	and	and	CCONJ
easat-6445	293	62	agricultural	agricultural	ADJ
easat-6445	293	63	mechanics	mechanic	NOUN
easat-6445	293	64	.	.	PUNCT
easat-6445	294	1	human	human	ADJ
easat-6445	294	2	resources	resource	NOUN
easat-6445	294	3	in	in	ADP
easat-6445	294	4	other	other	ADJ
easat-6445	294	5	functional	functional	ADJ
easat-6445	294	6	departments	department	NOUN
easat-6445	294	7	such	such	ADJ
easat-6445	294	8	as	as	ADP
easat-6445	294	9	engineering	engineering	NOUN
easat-6445	294	10	,	,	PUNCT
easat-6445	294	11	production	production	NOUN
easat-6445	294	12	management	management	NOUN
easat-6445	294	13	,	,	PUNCT
easat-6445	294	14	human	human	ADJ
easat-6445	294	15	resources	resource	NOUN
easat-6445	294	16	,	,	PUNCT
easat-6445	294	17	business	business	NOUN
easat-6445	294	18	,	,	PUNCT
easat-6445	294	19	workshops	workshop	NOUN
easat-6445	294	20	,	,	PUNCT
easat-6445	294	21	etc	etc	X
easat-6445	294	22	.	.	X
easat-6445	294	23	are	be	AUX
easat-6445	294	24	also	also	ADV
easat-6445	294	25	among	among	ADP
easat-6445	294	26	the	the	DET
easat-6445	294	27	personnel	personnel	NOUN
easat-6445	294	28	implementing	implement	VERB
easat-6445	294	29	lean	lean	ADJ
easat-6445	294	30	accounting	accounting	NOUN
easat-6445	294	31	.	.	PUNCT
easat-6445	295	1	therefore	therefore	ADV
easat-6445	295	2	,	,	PUNCT
easat-6445	295	3	mechanical	mechanical	ADJ
easat-6445	295	4	firms	firm	NOUN
easat-6445	295	5	should	should	AUX
easat-6445	295	6	improve	improve	VERB
easat-6445	295	7	the	the	DET
easat-6445	295	8	qualifications	qualification	NOUN
easat-6445	295	9	and	and	CCONJ
easat-6445	295	10	awareness	awareness	NOUN
easat-6445	295	11	of	of	ADP
easat-6445	295	12	employees	employee	NOUN
easat-6445	295	13	in	in	ADP
easat-6445	295	14	departments	department	NOUN
easat-6445	295	15	that	that	PRON
easat-6445	295	16	perform	perform	VERB
easat-6445	295	17	lean	lean	ADJ
easat-6445	295	18	management	management	NOUN
easat-6445	295	19	and	and	CCONJ
easat-6445	295	20	lean	lean	ADJ
easat-6445	295	21	accounting	accounting	NOUN
easat-6445	295	22	tasks	task	NOUN
easat-6445	295	23	.	.	PUNCT
easat-6445	296	1	employees	employee	NOUN
easat-6445	296	2	should	should	AUX
easat-6445	296	3	ensure	ensure	VERB
easat-6445	296	4	that	that	SCONJ
easat-6445	296	5	their	their	PRON
easat-6445	296	6	professional	professional	ADJ
easat-6445	296	7	qualifications	qualification	NOUN
easat-6445	296	8	are	be	AUX
easat-6445	296	9	appropriate	appropriate	ADJ
easat-6445	296	10	to	to	ADP
easat-6445	296	11	the	the	DET
easat-6445	296	12	functions	function	NOUN
easat-6445	296	13	and	and	CCONJ
easat-6445	296	14	tasks	task	NOUN
easat-6445	296	15	of	of	ADP
easat-6445	296	16	their	their	PRON
easat-6445	296	17	positions	position	NOUN
easat-6445	296	18	,	,	PUNCT
easat-6445	296	19	as	as	ADV
easat-6445	296	20	well	well	ADV
easat-6445	296	21	as	as	ADP
easat-6445	296	22	receive	receive	VERB
easat-6445	296	23	basic	basic	ADJ
easat-6445	296	24	training	training	NOUN
easat-6445	296	25	in	in	ADP
easat-6445	296	26	lean	lean	ADJ
easat-6445	296	27	management	management	NOUN
easat-6445	296	28	and	and	CCONJ
easat-6445	296	29	lean	lean	ADJ
easat-6445	296	30	accounting	accounting	NOUN
easat-6445	296	31	.	.	PUNCT
easat-6445	297	1	thereby	thereby	ADV
easat-6445	297	2	,	,	PUNCT
easat-6445	297	3	actively	actively	ADV
easat-6445	297	4	contributing	contribute	VERB
easat-6445	297	5	to	to	ADP
easat-6445	297	6	the	the	DET
easat-6445	297	7	implementation	implementation	NOUN
easat-6445	297	8	of	of	ADP
easat-6445	297	9	lean	lean	ADJ
easat-6445	297	10	accounting	accounting	NOUN
easat-6445	297	11	.	.	PUNCT
easat-6445	298	1	one	one	NUM
easat-6445	298	2	of	of	ADP
easat-6445	298	3	the	the	DET
easat-6445	298	4	lessons	lesson	NOUN
easat-6445	298	5	that	that	PRON
easat-6445	298	6	the	the	DET
easat-6445	298	7	previous	previous	ADJ
easat-6445	298	8	countries	country	NOUN
easat-6445	298	9	have	have	AUX
easat-6445	298	10	applied	apply	VERB
easat-6445	298	11	is	be	AUX
easat-6445	298	12	to	to	PART
easat-6445	298	13	build	build	VERB
easat-6445	298	14	a	a	DET
easat-6445	298	15	high	high	ADJ
easat-6445	298	16	-	-	PUNCT
easat-6445	298	17	quality	quality	NOUN
easat-6445	298	18	workforce	workforce	NOUN
easat-6445	298	19	;	;	PUNCT
easat-6445	298	20	encourage	encourage	VERB
easat-6445	298	21	and	and	CCONJ
easat-6445	298	22	create	create	VERB
easat-6445	298	23	to	to	PART
easat-6445	298	24	develop	develop	VERB
easat-6445	298	25	strong	strong	ADJ
easat-6445	298	26	mechanical	mechanical	ADJ
easat-6445	298	27	firms	firm	NOUN
easat-6445	298	28	,	,	PUNCT
easat-6445	298	29	promote	promote	VERB
easat-6445	298	30	a	a	DET
easat-6445	298	31	generation	generation	NOUN
easat-6445	298	32	of	of	ADP
easat-6445	298	33	entrepreneurs	entrepreneur	NOUN
easat-6445	298	34	with	with	ADP
easat-6445	298	35	courage	courage	NOUN
easat-6445	298	36	,	,	PUNCT
easat-6445	298	37	with	with	ADP
easat-6445	298	38	the	the	DET
easat-6445	298	39	aspiration	aspiration	NOUN
easat-6445	298	40	to	to	PART
easat-6445	298	41	develop	develop	VERB
easat-6445	298	42	the	the	DET
easat-6445	298	43	vietnamese	vietnamese	ADJ
easat-6445	298	44	mechanical	mechanical	ADJ
easat-6445	298	45	industry	industry	NOUN
easat-6445	298	46	in	in	ADP
easat-6445	298	47	general	general	ADJ
easat-6445	298	48	,	,	PUNCT
easat-6445	298	49	hanoi	hanoi	PROPN
easat-6445	298	50	in	in	ADP
easat-6445	298	51	particular	particular	ADJ
easat-6445	298	52	and	and	CCONJ
easat-6445	298	53	develop	develop	VERB
easat-6445	298	54	the	the	DET
easat-6445	298	55	country	country	NOUN
easat-6445	298	56	's	's	PART
easat-6445	298	57	economy	economy	NOUN
easat-6445	298	58	.	.	PUNCT
easat-6445	299	1	total	total	ADJ
easat-6445	299	2	assets	asset	NOUN
easat-6445	299	3	of	of	ADP
easat-6445	299	4	a	a	DET
easat-6445	299	5	mechanical	mechanical	ADJ
easat-6445	299	6	enterprise	enterprise	NOUN
easat-6445	299	7	include	include	VERB
easat-6445	299	8	short	short	ADJ
easat-6445	299	9	-	-	PUNCT
easat-6445	299	10	term	term	NOUN
easat-6445	299	11	assets	asset	NOUN
easat-6445	299	12	and	and	CCONJ
easat-6445	299	13	long	long	ADJ
easat-6445	299	14	-	-	PUNCT
easat-6445	299	15	term	term	NOUN
easat-6445	299	16	assets	asset	NOUN
easat-6445	299	17	,	,	PUNCT
easat-6445	299	18	in	in	ADP
easat-6445	299	19	which	which	PRON
easat-6445	299	20	long	long	ADJ
easat-6445	299	21	-	-	PUNCT
easat-6445	299	22	term	term	NOUN
easat-6445	299	23	assets	asset	NOUN
easat-6445	299	24	include	include	VERB
easat-6445	299	25	machinery	machinery	NOUN
easat-6445	299	26	,	,	PUNCT
easat-6445	299	27	equipment	equipment	NOUN
easat-6445	299	28	,	,	PUNCT
easat-6445	299	29	production	production	NOUN
easat-6445	299	30	lines	line	NOUN
easat-6445	299	31	and	and	CCONJ
easat-6445	299	32	production	production	NOUN
easat-6445	299	33	technology	technology	NOUN
easat-6445	299	34	processes	process	NOUN
easat-6445	299	35	.	.	PUNCT
easat-6445	300	1	therefore	therefore	ADV
easat-6445	300	2	,	,	PUNCT
easat-6445	300	3	mechanical	mechanical	ADJ
easat-6445	300	4	firms	firm	NOUN
easat-6445	300	5	should	should	AUX
easat-6445	300	6	calculate	calculate	VERB
easat-6445	300	7	and	and	CCONJ
easat-6445	300	8	review	review	VERB
easat-6445	300	9	to	to	PART
easat-6445	300	10	invest	invest	VERB
easat-6445	300	11	in	in	ADP
easat-6445	300	12	and	and	CCONJ
easat-6445	300	13	upgrade	upgrade	VERB
easat-6445	300	14	machinery	machinery	NOUN
easat-6445	300	15	,	,	PUNCT
easat-6445	300	16	equipment	equipment	NOUN
easat-6445	300	17	and	and	CCONJ
easat-6445	300	18	production	production	NOUN
easat-6445	300	19	lines	line	NOUN
easat-6445	300	20	to	to	PART
easat-6445	300	21	thereby	thereby	ADV
easat-6445	300	22	improve	improve	VERB
easat-6445	300	23	productivity	productivity	NOUN
easat-6445	300	24	and	and	CCONJ
easat-6445	300	25	product	product	NOUN
easat-6445	300	26	quality	quality	NOUN
easat-6445	300	27	.	.	PUNCT
easat-6445	301	1	5.6	5.6	NUM
easat-6445	301	2	.	.	PUNCT
easat-6445	301	3	recommendations	recommendation	NOUN
easat-6445	301	4	for	for	ADP
easat-6445	301	5	cost	cost	NOUN
easat-6445	301	6	of	of	ADP
easat-6445	301	7	organizing	organize	VERB
easat-6445	301	8	lean	lean	ADJ
easat-6445	301	9	accounting	accounting	NOUN
easat-6445	301	10	low	low	ADJ
easat-6445	301	11	costs	cost	NOUN
easat-6445	301	12	of	of	ADP
easat-6445	301	13	implementing	implement	VERB
easat-6445	301	14	lean	lean	ADJ
easat-6445	301	15	accounting	accounting	NOUN
easat-6445	301	16	have	have	VERB
easat-6445	301	17	a	a	DET
easat-6445	301	18	positive	positive	ADJ
easat-6445	301	19	impact	impact	NOUN
easat-6445	301	20	on	on	ADP
easat-6445	301	21	the	the	DET
easat-6445	301	22	implementation	implementation	NOUN
easat-6445	301	23	of	of	ADP
easat-6445	301	24	lean	lean	ADJ
easat-6445	301	25	accounting	accounting	NOUN
easat-6445	301	26	in	in	ADP
easat-6445	301	27	mechanical	mechanical	ADJ
easat-6445	301	28	firms	firm	NOUN
easat-6445	301	29	.	.	PUNCT
easat-6445	302	1	however	however	ADV
easat-6445	302	2	,	,	PUNCT
easat-6445	302	3	mechanical	mechanical	ADJ
easat-6445	302	4	firms	firm	NOUN
easat-6445	302	5	should	should	AUX
easat-6445	302	6	also	also	ADV
easat-6445	302	7	pay	pay	VERB
easat-6445	302	8	attention	attention	NOUN
easat-6445	302	9	to	to	ADP
easat-6445	302	10	the	the	DET
easat-6445	302	11	organizational	organizational	ADJ
easat-6445	302	12	costs	cost	NOUN
easat-6445	302	13	to	to	PART
easat-6445	302	14	ensure	ensure	VERB
easat-6445	302	15	that	that	SCONJ
easat-6445	302	16	they	they	PRON
easat-6445	302	17	are	be	AUX
easat-6445	302	18	always	always	ADV
easat-6445	302	19	low	low	ADJ
easat-6445	302	20	and	and	CCONJ
easat-6445	302	21	appropriate	appropriate	ADJ
easat-6445	302	22	.	.	PUNCT
easat-6445	303	1	therefore	therefore	ADV
easat-6445	303	2	,	,	PUNCT
easat-6445	303	3	mechanical	mechanical	ADJ
easat-6445	303	4	firms	firm	NOUN
easat-6445	303	5	should	should	AUX
easat-6445	303	6	organize	organize	VERB
easat-6445	303	7	training	training	NOUN
easat-6445	303	8	courses	course	NOUN
easat-6445	303	9	and	and	CCONJ
easat-6445	303	10	detailed	detailed	ADJ
easat-6445	303	11	seminars	seminar	NOUN
easat-6445	303	12	combined	combine	VERB
easat-6445	303	13	with	with	ADP
easat-6445	303	14	hiring	hire	VERB
easat-6445	303	15	experts	expert	NOUN
easat-6445	303	16	to	to	PART
easat-6445	303	17	provide	provide	VERB
easat-6445	303	18	necessary	necessary	ADJ
easat-6445	303	19	knowledge	knowledge	NOUN
easat-6445	303	20	and	and	CCONJ
easat-6445	303	21	experience	experience	NOUN
easat-6445	303	22	in	in	ADP
easat-6445	303	23	implementing	implement	VERB
easat-6445	303	24	lean	lean	ADJ
easat-6445	303	25	accounting	accounting	NOUN
easat-6445	303	26	for	for	ADP
easat-6445	303	27	both	both	DET
easat-6445	303	28	leaders	leader	NOUN
easat-6445	303	29	and	and	CCONJ
easat-6445	303	30	accounting	accounting	NOUN
easat-6445	303	31	staff	staff	NOUN
easat-6445	303	32	.	.	PUNCT
easat-6445	304	1	in	in	ADP
easat-6445	304	2	addition	addition	NOUN
easat-6445	304	3	,	,	PUNCT
easat-6445	304	4	mechanical	mechanical	ADJ
easat-6445	304	5	firms	firm	NOUN
easat-6445	304	6	can	can	AUX
easat-6445	304	7	also	also	ADV
easat-6445	304	8	learn	learn	VERB
easat-6445	304	9	from	from	ADP
easat-6445	304	10	the	the	DET
easat-6445	304	11	experiences	experience	NOUN
easat-6445	304	12	of	of	ADP
easat-6445	304	13	foreign	foreign	ADJ
easat-6445	304	14	-	-	PUNCT
easat-6445	304	15	invested	invest	VERB
easat-6445	304	16	mechanical	mechanical	ADJ
easat-6445	304	17	firms	firm	NOUN
easat-6445	304	18	,	,	PUNCT
easat-6445	304	19	or	or	CCONJ
easat-6445	304	20	mechanical	mechanical	ADJ
easat-6445	304	21	firms	firm	NOUN
easat-6445	304	22	that	that	PRON
easat-6445	304	23	are	be	AUX
easat-6445	304	24	multinational	multinational	ADJ
easat-6445	304	25	companies	company	NOUN
easat-6445	304	26	,	,	PUNCT
easat-6445	304	27	to	to	PART
easat-6445	304	28	increase	increase	VERB
easat-6445	304	29	their	their	PRON
easat-6445	304	30	understanding	understanding	NOUN
easat-6445	304	31	of	of	ADP
easat-6445	304	32	lean	lean	ADJ
easat-6445	304	33	accounting	accounting	NOUN
easat-6445	304	34	,	,	PUNCT
easat-6445	304	35	thereby	thereby	ADV
easat-6445	304	36	more	more	ADV
easat-6445	304	37	fully	fully	ADV
easat-6445	304	38	implementing	implement	VERB
easat-6445	304	39	a	a	DET
easat-6445	304	40	new	new	ADJ
easat-6445	304	41	,	,	PUNCT
easat-6445	304	42	more	more	ADV
easat-6445	304	43	appropriate	appropriate	ADJ
easat-6445	304	44	accounting	accounting	NOUN
easat-6445	304	45	system	system	NOUN
easat-6445	304	46	.	.	PUNCT
easat-6445	305	1	mechanical	mechanical	ADJ
easat-6445	305	2	firms	firm	NOUN
easat-6445	305	3	should	should	AUX
easat-6445	305	4	establish	establish	VERB
easat-6445	305	5	norms	norm	NOUN
easat-6445	305	6	and	and	CCONJ
easat-6445	305	7	plan	plan	NOUN
easat-6445	305	8	for	for	ADP
easat-6445	305	9	costs	cost	NOUN
easat-6445	305	10	of	of	ADP
easat-6445	305	11	facilities	facility	NOUN
easat-6445	305	12	,	,	PUNCT
easat-6445	305	13	costs	cost	NOUN
easat-6445	305	14	of	of	ADP
easat-6445	305	15	hiring	hire	VERB
easat-6445	305	16	experts	expert	NOUN
easat-6445	305	17	,	,	PUNCT
easat-6445	305	18	costs	cost	NOUN
easat-6445	305	19	of	of	ADP
easat-6445	305	20	recruiting	recruiting	NOUN
easat-6445	305	21	and	and	CCONJ
easat-6445	305	22	training	training	NOUN
easat-6445	305	23	accountants	accountant	NOUN
easat-6445	305	24	,	,	PUNCT
easat-6445	305	25	and	and	CCONJ
easat-6445	305	26	costs	cost	NOUN
easat-6445	305	27	of	of	ADP
easat-6445	305	28	accounting	accounting	NOUN
easat-6445	305	29	staff	staff	NOUN
easat-6445	305	30	.	.	PUNCT
easat-6445	306	1	hiring	hire	VERB
easat-6445	306	2	experts	expert	NOUN
easat-6445	306	3	,	,	PUNCT
easat-6445	306	4	recruiting	recruiting	NOUN
easat-6445	306	5	and	and	CCONJ
easat-6445	306	6	training	training	NOUN
easat-6445	306	7	accountants	accountant	NOUN
easat-6445	306	8	should	should	AUX
easat-6445	306	9	be	be	AUX
easat-6445	306	10	assigned	assign	VERB
easat-6445	306	11	to	to	ADP
easat-6445	306	12	the	the	DET
easat-6445	306	13	accounting	accounting	NOUN
easat-6445	306	14	department	department	NOUN
easat-6445	306	15	proactively	proactively	ADV
easat-6445	306	16	and	and	CCONJ
easat-6445	306	17	in	in	ADP
easat-6445	306	18	coordination	coordination	NOUN
easat-6445	306	19	with	with	ADP
easat-6445	306	20	other	other	ADJ
easat-6445	306	21	departments	department	NOUN
easat-6445	306	22	in	in	ADP
easat-6445	306	23	the	the	DET
easat-6445	306	24	mechanical	mechanical	ADJ
easat-6445	306	25	firm	firm	NOUN
easat-6445	306	26	.	.	PUNCT
easat-6445	307	1	5.7	5.7	NUM
easat-6445	307	2	.	.	PUNCT
easat-6445	308	1	recommendations	recommendation	NOUN
easat-6445	308	2	for	for	ADP
easat-6445	308	3	management	management	NOUN
easat-6445	308	4	decentralization	decentralization	NOUN
easat-6445	308	5	departments	department	NOUN
easat-6445	308	6	in	in	ADP
easat-6445	308	7	mechanical	mechanical	ADJ
easat-6445	308	8	firms	firm	NOUN
easat-6445	308	9	should	should	AUX
easat-6445	308	10	be	be	AUX
easat-6445	308	11	more	more	ADV
easat-6445	308	12	fully	fully	ADV
easat-6445	308	13	diagrammed	diagram	VERB
easat-6445	308	14	,	,	PUNCT
easat-6445	308	15	describing	describe	VERB
easat-6445	308	16	functions	function	NOUN
easat-6445	308	17	,	,	PUNCT
easat-6445	308	18	tasks	task	NOUN
easat-6445	308	19	and	and	CCONJ
easat-6445	308	20	powers	power	NOUN
easat-6445	308	21	clearly	clearly	ADV
easat-6445	308	22	to	to	PART
easat-6445	308	23	help	help	VERB
easat-6445	308	24	decentralize	decentralize	VERB
easat-6445	308	25	the	the	DET
easat-6445	308	26	management	management	NOUN
easat-6445	308	27	of	of	ADP
easat-6445	308	28	the	the	DET
easat-6445	308	29	enterprise	enterprise	NOUN
easat-6445	308	30	more	more	ADV
easat-6445	308	31	scientifically	scientifically	ADV
easat-6445	308	32	and	and	CCONJ
easat-6445	308	33	reasonably	reasonably	ADV
easat-6445	308	34	.	.	PUNCT
easat-6445	309	1	from	from	ADP
easat-6445	309	2	there	there	ADV
easat-6445	309	3	,	,	PUNCT
easat-6445	309	4	support	support	VERB
easat-6445	309	5	the	the	DET
easat-6445	309	6	streamlined	streamlined	ADJ
easat-6445	309	7	flow	flow	NOUN
easat-6445	309	8	of	of	ADP
easat-6445	309	9	accounting	account	VERB
easat-6445	309	10	information	information	NOUN
easat-6445	309	11	to	to	PART
easat-6445	309	12	be	be	AUX
easat-6445	309	13	smooth	smooth	ADJ
easat-6445	309	14	.	.	PUNCT
easat-6445	310	1	depending	depend	VERB
easat-6445	310	2	on	on	ADP
easat-6445	310	3	the	the	DET
easat-6445	310	4	characteristics	characteristic	NOUN
easat-6445	310	5	,	,	PUNCT
easat-6445	310	6	scale	scale	NOUN
easat-6445	310	7	and	and	CCONJ
easat-6445	310	8	strategy	strategy	NOUN
easat-6445	310	9	of	of	ADP
easat-6445	310	10	each	each	DET
easat-6445	310	11	mechanical	mechanical	ADJ
easat-6445	310	12	firm	firm	NOUN
easat-6445	310	13	to	to	PART
easat-6445	310	14	build	build	VERB
easat-6445	310	15	and	and	CCONJ
easat-6445	310	16	complete	complete	VERB
easat-6445	310	17	appropriate	appropriate	ADJ
easat-6445	310	18	management	management	NOUN
easat-6445	310	19	decentralization	decentralization	NOUN
easat-6445	310	20	.	.	PUNCT
easat-6445	311	1	2000	2000	NUM
easat-6445	311	2	edelweiss	edelweiss	PROPN
easat-6445	311	3	applied	apply	VERB
easat-6445	311	4	science	science	NOUN
easat-6445	311	5	and	and	CCONJ
easat-6445	311	6	technology	technology	NOUN
easat-6445	311	7	issn	issn	PROPN
easat-6445	311	8	:	:	PUNCT
easat-6445	311	9	2576	2576	NUM
easat-6445	311	10	-	-	SYM
easat-6445	311	11	8484	8484	NUM
easat-6445	311	12	vol	vol	NOUN
easat-6445	311	13	.	.	PROPN
easat-6445	312	1	9	9	NUM
easat-6445	312	2	,	,	PUNCT
easat-6445	312	3	no	no	INTJ
easat-6445	312	4	.	.	NOUN
easat-6445	312	5	4	4	NUM
easat-6445	312	6	:	:	SYM
easat-6445	312	7	1985	1985	NUM
easat-6445	312	8	-	-	SYM
easat-6445	312	9	2002	2002	NUM
easat-6445	312	10	,	,	PUNCT
easat-6445	312	11	2025	2025	NUM
easat-6445	312	12	doi	doi	NOUN
easat-6445	312	13	:	:	PUNCT
easat-6445	312	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	312	15	©	©	NOUN
easat-6445	312	16	2025	2025	NUM
easat-6445	312	17	by	by	ADP
easat-6445	312	18	the	the	DET
easat-6445	312	19	authors	author	NOUN
easat-6445	312	20	;	;	PUNCT
easat-6445	312	21	licensee	licensee	PROPN
easat-6445	312	22	learning	learning	NOUN
easat-6445	312	23	gate	gate	NOUN
easat-6445	312	24	mechanical	mechanical	ADJ
easat-6445	312	25	firms	firm	NOUN
easat-6445	312	26	should	should	AUX
easat-6445	312	27	allow	allow	VERB
easat-6445	312	28	departments	department	NOUN
easat-6445	312	29	and	and	CCONJ
easat-6445	312	30	divisions	division	NOUN
easat-6445	312	31	within	within	ADP
easat-6445	312	32	the	the	DET
easat-6445	312	33	enterprise	enterprise	NOUN
easat-6445	312	34	to	to	PART
easat-6445	312	35	investigate	investigate	VERB
easat-6445	312	36	,	,	PUNCT
easat-6445	312	37	survey	survey	NOUN
easat-6445	312	38	,	,	PUNCT
easat-6445	312	39	analyze	analyze	VERB
easat-6445	312	40	and	and	CCONJ
easat-6445	312	41	discuss	discuss	VERB
easat-6445	312	42	consulting	consulting	NOUN
easat-6445	312	43	opinions	opinion	NOUN
easat-6445	312	44	with	with	ADP
easat-6445	312	45	the	the	DET
easat-6445	312	46	managers	manager	NOUN
easat-6445	312	47	they	they	PRON
easat-6445	312	48	are	be	AUX
easat-6445	312	49	related	relate	VERB
easat-6445	312	50	to	to	ADP
easat-6445	312	51	according	accord	VERB
easat-6445	312	52	to	to	ADP
easat-6445	312	53	the	the	DET
easat-6445	312	54	regulations	regulation	NOUN
easat-6445	312	55	of	of	ADP
easat-6445	312	56	the	the	DET
easat-6445	312	57	enterprise	enterprise	NOUN
easat-6445	312	58	's	's	PART
easat-6445	312	59	board	board	NOUN
easat-6445	312	60	of	of	ADP
easat-6445	312	61	directors	director	NOUN
easat-6445	312	62	.	.	PUNCT
easat-6445	313	1	the	the	DET
easat-6445	313	2	staff	staff	NOUN
easat-6445	313	3	in	in	ADP
easat-6445	313	4	departments	department	NOUN
easat-6445	313	5	,	,	PUNCT
easat-6445	313	6	workshops	workshop	NOUN
easat-6445	313	7	,	,	PUNCT
easat-6445	313	8	and	and	CCONJ
easat-6445	313	9	production	production	NOUN
easat-6445	313	10	teams	team	NOUN
easat-6445	313	11	should	should	AUX
easat-6445	313	12	correctly	correctly	ADV
easat-6445	313	13	perceive	perceive	VERB
easat-6445	313	14	that	that	SCONJ
easat-6445	313	15	the	the	DET
easat-6445	313	16	staff	staff	NOUN
easat-6445	313	17	authority	authority	NOUN
easat-6445	313	18	is	be	AUX
easat-6445	313	19	not	not	PART
easat-6445	313	20	the	the	DET
easat-6445	313	21	right	right	NOUN
easat-6445	313	22	to	to	PART
easat-6445	313	23	decide	decide	VERB
easat-6445	313	24	but	but	SCONJ
easat-6445	313	25	to	to	PART
easat-6445	313	26	support	support	VERB
easat-6445	313	27	and	and	CCONJ
easat-6445	313	28	advise	advise	VERB
easat-6445	313	29	.	.	PUNCT
easat-6445	314	1	the	the	DET
easat-6445	314	2	staff	staff	NOUN
easat-6445	314	3	should	should	AUX
easat-6445	314	4	have	have	VERB
easat-6445	314	5	a	a	DET
easat-6445	314	6	basis	basis	NOUN
easat-6445	314	7	,	,	PUNCT
easat-6445	314	8	a	a	DET
easat-6445	314	9	foundation	foundation	NOUN
easat-6445	314	10	and	and	CCONJ
easat-6445	314	11	comprehensive	comprehensive	ADJ
easat-6445	314	12	advice	advice	NOUN
easat-6445	314	13	from	from	ADP
easat-6445	314	14	identifying	identify	VERB
easat-6445	314	15	the	the	DET
easat-6445	314	16	topic	topic	NOUN
easat-6445	314	17	and	and	CCONJ
easat-6445	314	18	providing	provide	VERB
easat-6445	314	19	solutions	solution	NOUN
easat-6445	314	20	.	.	PUNCT
easat-6445	315	1	the	the	DET
easat-6445	315	2	mechanical	mechanical	ADJ
easat-6445	315	3	firm	firm	ADJ
easat-6445	315	4	manager	manager	NOUN
easat-6445	315	5	should	should	AUX
easat-6445	315	6	ensure	ensure	VERB
easat-6445	315	7	that	that	SCONJ
easat-6445	315	8	the	the	DET
easat-6445	315	9	staff	staff	NOUN
easat-6445	315	10	has	have	VERB
easat-6445	315	11	enough	enough	ADJ
easat-6445	315	12	information	information	NOUN
easat-6445	315	13	and	and	CCONJ
easat-6445	315	14	that	that	SCONJ
easat-6445	315	15	the	the	DET
easat-6445	315	16	consulted	consult	VERB
easat-6445	315	17	departments	department	NOUN
easat-6445	315	18	listen	listen	VERB
easat-6445	315	19	to	to	ADP
easat-6445	315	20	and	and	CCONJ
easat-6445	315	21	use	use	VERB
easat-6445	315	22	that	that	DET
easat-6445	315	23	information	information	NOUN
easat-6445	315	24	.	.	PUNCT
easat-6445	316	1	6	6	X
easat-6445	316	2	.	.	X
easat-6445	316	3	conclusion	conclusion	NOUN
easat-6445	316	4	theoretically	theoretically	ADV
easat-6445	316	5	,	,	PUNCT
easat-6445	316	6	this	this	PRON
easat-6445	316	7	is	be	AUX
easat-6445	316	8	one	one	NUM
easat-6445	316	9	of	of	ADP
easat-6445	316	10	the	the	DET
easat-6445	316	11	studies	study	NOUN
easat-6445	316	12	that	that	PRON
easat-6445	316	13	contributes	contribute	VERB
easat-6445	316	14	to	to	ADP
easat-6445	316	15	clarifying	clarify	VERB
easat-6445	316	16	the	the	DET
easat-6445	316	17	theory	theory	NOUN
easat-6445	316	18	in	in	ADP
easat-6445	316	19	the	the	DET
easat-6445	316	20	research	research	NOUN
easat-6445	316	21	on	on	ADP
easat-6445	316	22	lean	lean	ADJ
easat-6445	316	23	accounting	accounting	NOUN
easat-6445	316	24	—	—	PUNCT
easat-6445	316	25	one	one	NUM
easat-6445	316	26	of	of	ADP
easat-6445	316	27	the	the	DET
easat-6445	316	28	new	new	ADJ
easat-6445	316	29	fields	field	NOUN
easat-6445	316	30	,	,	PUNCT
easat-6445	316	31	not	not	PART
easat-6445	316	32	yet	yet	ADV
easat-6445	316	33	studied	study	VERB
easat-6445	316	34	much	much	ADV
easat-6445	316	35	in	in	ADP
easat-6445	316	36	vietnam	vietnam	PROPN
easat-6445	316	37	and	and	CCONJ
easat-6445	316	38	still	still	ADV
easat-6445	316	39	has	have	VERB
easat-6445	316	40	many	many	ADJ
easat-6445	316	41	viewpoints	viewpoint	NOUN
easat-6445	316	42	;	;	PUNCT
easat-6445	316	43	providing	provide	VERB
easat-6445	316	44	empirical	empirical	ADJ
easat-6445	316	45	research	research	NOUN
easat-6445	316	46	results	result	NOUN
easat-6445	316	47	on	on	ADP
easat-6445	316	48	factors	factor	NOUN
easat-6445	316	49	affecting	affect	VERB
easat-6445	316	50	the	the	DET
easat-6445	316	51	implementation	implementation	NOUN
easat-6445	316	52	of	of	ADP
easat-6445	316	53	lean	lean	ADJ
easat-6445	316	54	accounting	accounting	NOUN
easat-6445	316	55	in	in	ADP
easat-6445	316	56	mechanical	mechanical	ADJ
easat-6445	316	57	firms	firm	NOUN
easat-6445	316	58	in	in	ADP
easat-6445	316	59	hanoi	hanoi	PROPN
easat-6445	316	60	that	that	SCONJ
easat-6445	316	61	no	no	DET
easat-6445	316	62	researcher	researcher	NOUN
easat-6445	316	63	has	have	AUX
easat-6445	316	64	mentioned	mention	VERB
easat-6445	316	65	yet	yet	ADV
easat-6445	316	66	.	.	PUNCT
easat-6445	317	1	in	in	ADP
easat-6445	317	2	practice	practice	NOUN
easat-6445	317	3	,	,	PUNCT
easat-6445	317	4	the	the	DET
easat-6445	317	5	results	result	NOUN
easat-6445	317	6	of	of	ADP
easat-6445	317	7	this	this	DET
easat-6445	317	8	study	study	NOUN
easat-6445	317	9	are	be	AUX
easat-6445	317	10	useful	useful	ADJ
easat-6445	317	11	references	reference	NOUN
easat-6445	317	12	for	for	ADP
easat-6445	317	13	researchers	researcher	NOUN
easat-6445	317	14	,	,	PUNCT
easat-6445	317	15	mechanical	mechanical	ADJ
easat-6445	317	16	firms	firm	NOUN
easat-6445	317	17	in	in	ADP
easat-6445	317	18	general	general	ADJ
easat-6445	317	19	,	,	PUNCT
easat-6445	317	20	and	and	CCONJ
easat-6445	317	21	mechanical	mechanical	ADJ
easat-6445	317	22	firms	firm	NOUN
easat-6445	317	23	in	in	ADP
easat-6445	317	24	hanoi	hanoi	PROPN
easat-6445	317	25	in	in	ADP
easat-6445	317	26	particular	particular	ADJ
easat-6445	317	27	.	.	PUNCT
easat-6445	318	1	managers	manager	NOUN
easat-6445	318	2	and	and	CCONJ
easat-6445	318	3	accounting	accounting	NOUN
easat-6445	318	4	departments	department	NOUN
easat-6445	318	5	implementing	implement	VERB
easat-6445	318	6	lean	lean	ADJ
easat-6445	318	7	accounting	accounting	NOUN
easat-6445	318	8	in	in	ADP
easat-6445	318	9	mechanical	mechanical	ADJ
easat-6445	318	10	firms	firm	NOUN
easat-6445	318	11	should	should	AUX
easat-6445	318	12	increase	increase	VERB
easat-6445	318	13	awareness	awareness	NOUN
easat-6445	318	14	of	of	ADP
easat-6445	318	15	the	the	DET
easat-6445	318	16	role	role	NOUN
easat-6445	318	17	of	of	ADP
easat-6445	318	18	lean	lean	ADJ
easat-6445	318	19	management	management	NOUN
easat-6445	318	20	and	and	CCONJ
easat-6445	318	21	lean	lean	ADJ
easat-6445	318	22	accounting	accounting	NOUN
easat-6445	318	23	in	in	ADP
easat-6445	318	24	saving	save	VERB
easat-6445	318	25	costs	cost	NOUN
easat-6445	318	26	,	,	PUNCT
easat-6445	318	27	increasing	increase	VERB
easat-6445	318	28	profits	profit	NOUN
easat-6445	318	29	and	and	CCONJ
easat-6445	318	30	expanding	expand	VERB
easat-6445	318	31	scale	scale	NOUN
easat-6445	318	32	.	.	PUNCT
easat-6445	319	1	although	although	SCONJ
easat-6445	319	2	some	some	DET
easat-6445	319	3	results	result	NOUN
easat-6445	319	4	have	have	AUX
easat-6445	319	5	been	be	AUX
easat-6445	319	6	achieved	achieve	VERB
easat-6445	319	7	and	and	CCONJ
easat-6445	319	8	the	the	DET
easat-6445	319	9	research	research	NOUN
easat-6445	319	10	objectives	objective	NOUN
easat-6445	319	11	have	have	AUX
easat-6445	319	12	been	be	AUX
easat-6445	319	13	addressed	address	VERB
easat-6445	319	14	,	,	PUNCT
easat-6445	319	15	this	this	DET
easat-6445	319	16	study	study	NOUN
easat-6445	319	17	still	still	ADV
easat-6445	319	18	has	have	VERB
easat-6445	319	19	certain	certain	ADJ
easat-6445	319	20	limitations	limitation	NOUN
easat-6445	319	21	,	,	PUNCT
easat-6445	319	22	such	such	ADJ
easat-6445	319	23	as	as	ADP
easat-6445	319	24	:	:	PUNCT
easat-6445	319	25	to	to	PART
easat-6445	319	26	measure	measure	VERB
easat-6445	319	27	the	the	DET
easat-6445	319	28	observed	observed	ADJ
easat-6445	319	29	variables	variable	NOUN
easat-6445	319	30	(	(	PUNCT
easat-6445	319	31	scales	scale	NOUN
easat-6445	319	32	)	)	PUNCT
easat-6445	319	33	,	,	PUNCT
easat-6445	319	34	respondents	respondent	NOUN
easat-6445	319	35	were	be	AUX
easat-6445	319	36	asked	ask	VERB
easat-6445	319	37	to	to	PART
easat-6445	319	38	subjectively	subjectively	ADV
easat-6445	319	39	evaluate	evaluate	VERB
easat-6445	319	40	all	all	DET
easat-6445	319	41	variables	variable	NOUN
easat-6445	319	42	listed	list	VERB
easat-6445	319	43	in	in	ADP
easat-6445	319	44	the	the	DET
easat-6445	319	45	questionnaire	questionnaire	NOUN
easat-6445	319	46	using	use	VERB
easat-6445	319	47	the	the	DET
easat-6445	319	48	likert	likert	ADJ
easat-6445	319	49	scale	scale	NOUN
easat-6445	319	50	.	.	PUNCT
easat-6445	320	1	these	these	DET
easat-6445	320	2	evaluations	evaluation	NOUN
easat-6445	320	3	are	be	AUX
easat-6445	320	4	based	base	VERB
easat-6445	320	5	on	on	ADP
easat-6445	320	6	subjective	subjective	ADJ
easat-6445	320	7	judgment	judgment	NOUN
easat-6445	320	8	.	.	PUNCT
easat-6445	321	1	in	in	ADP
easat-6445	321	2	addition	addition	NOUN
easat-6445	321	3	,	,	PUNCT
easat-6445	321	4	respondents	respondent	NOUN
easat-6445	321	5	may	may	AUX
easat-6445	321	6	not	not	PART
easat-6445	321	7	have	have	VERB
easat-6445	321	8	a	a	DET
easat-6445	321	9	high	high	ADJ
easat-6445	321	10	level	level	NOUN
easat-6445	321	11	of	of	ADP
easat-6445	321	12	understanding	understanding	NOUN
easat-6445	321	13	of	of	ADP
easat-6445	321	14	lean	lean	ADJ
easat-6445	321	15	accounting	accounting	NOUN
easat-6445	321	16	,	,	PUNCT
easat-6445	321	17	which	which	PRON
easat-6445	321	18	may	may	AUX
easat-6445	321	19	reduce	reduce	VERB
easat-6445	321	20	the	the	DET
easat-6445	321	21	quality	quality	NOUN
easat-6445	321	22	of	of	ADP
easat-6445	321	23	the	the	DET
easat-6445	321	24	research	research	NOUN
easat-6445	321	25	data	datum	NOUN
easat-6445	321	26	.	.	PUNCT
easat-6445	322	1	therefore	therefore	ADV
easat-6445	322	2	,	,	PUNCT
easat-6445	322	3	future	future	ADJ
easat-6445	322	4	research	research	NOUN
easat-6445	322	5	should	should	AUX
easat-6445	322	6	expand	expand	VERB
easat-6445	322	7	the	the	DET
easat-6445	322	8	data	datum	NOUN
easat-6445	322	9	collection	collection	NOUN
easat-6445	322	10	sources	source	NOUN
easat-6445	322	11	,	,	PUNCT
easat-6445	322	12	such	such	ADJ
easat-6445	322	13	as	as	ADP
easat-6445	322	14	collecting	collect	VERB
easat-6445	322	15	from	from	ADP
easat-6445	322	16	internal	internal	ADJ
easat-6445	322	17	records	record	NOUN
easat-6445	322	18	of	of	ADP
easat-6445	322	19	mechanical	mechanical	ADJ
easat-6445	322	20	enterprises	enterprise	NOUN
easat-6445	322	21	and	and	CCONJ
easat-6445	322	22	increasing	increase	VERB
easat-6445	322	23	the	the	DET
easat-6445	322	24	number	number	NOUN
easat-6445	322	25	of	of	ADP
easat-6445	322	26	interviews	interview	NOUN
easat-6445	322	27	and	and	CCONJ
easat-6445	322	28	group	group	NOUN
easat-6445	322	29	discussions	discussion	NOUN
easat-6445	322	30	.	.	PUNCT
easat-6445	323	1	in	in	ADP
easat-6445	323	2	addition	addition	NOUN
easat-6445	323	3	,	,	PUNCT
easat-6445	323	4	this	this	DET
easat-6445	323	5	study	study	NOUN
easat-6445	323	6	has	have	VERB
easat-6445	323	7	limitations	limitation	NOUN
easat-6445	323	8	in	in	ADP
easat-6445	323	9	terms	term	NOUN
easat-6445	323	10	of	of	ADP
easat-6445	323	11	the	the	DET
easat-6445	323	12	research	research	NOUN
easat-6445	323	13	sample	sample	NOUN
easat-6445	323	14	:	:	PUNCT
easat-6445	323	15	respondents	respondent	NOUN
easat-6445	323	16	who	who	PRON
easat-6445	323	17	answered	answer	VERB
easat-6445	323	18	the	the	DET
easat-6445	323	19	survey	survey	NOUN
easat-6445	323	20	questionnaire	questionnaire	NOUN
easat-6445	323	21	came	come	VERB
easat-6445	323	22	from	from	ADP
easat-6445	323	23	mechanical	mechanical	ADJ
easat-6445	323	24	firms	firm	NOUN
easat-6445	323	25	in	in	ADP
easat-6445	323	26	hanoi	hanoi	PROPN
easat-6445	323	27	(	(	PUNCT
easat-6445	323	28	hanoi	hanoi	PROPN
easat-6445	323	29	is	be	AUX
easat-6445	323	30	one	one	NUM
easat-6445	323	31	of	of	ADP
easat-6445	323	32	the	the	DET
easat-6445	323	33	localities	locality	NOUN
easat-6445	323	34	with	with	ADP
easat-6445	323	35	many	many	ADJ
easat-6445	323	36	good	good	ADJ
easat-6445	323	37	policies	policy	NOUN
easat-6445	323	38	for	for	ADP
easat-6445	323	39	enterprises	enterprise	NOUN
easat-6445	323	40	;	;	PUNCT
easat-6445	323	41	enterprises	enterprise	NOUN
easat-6445	323	42	in	in	ADP
easat-6445	323	43	hanoi	hanoi	PROPN
easat-6445	323	44	are	be	AUX
easat-6445	323	45	favorable	favorable	ADJ
easat-6445	323	46	in	in	ADP
easat-6445	323	47	updating	update	VERB
easat-6445	323	48	digital	digital	ADJ
easat-6445	323	49	technology	technology	NOUN
easat-6445	323	50	;	;	PUNCT
easat-6445	323	51	favorable	favorable	ADJ
easat-6445	323	52	business	business	NOUN
easat-6445	323	53	environment	environment	NOUN
easat-6445	323	54	,	,	PUNCT
easat-6445	323	55	etc	etc	X
easat-6445	323	56	.	.	X
easat-6445	323	57	)	)	PUNCT
easat-6445	323	58	,	,	PUNCT
easat-6445	323	59	the	the	DET
easat-6445	323	60	sampling	sampling	NOUN
easat-6445	323	61	was	be	AUX
easat-6445	323	62	non	non	ADJ
easat-6445	323	63	-	-	NOUN
easat-6445	323	64	probability	probability	NOUN
easat-6445	323	65	,	,	PUNCT
easat-6445	323	66	and	and	CCONJ
easat-6445	323	67	the	the	DET
easat-6445	323	68	number	number	NOUN
easat-6445	323	69	of	of	ADP
easat-6445	323	70	samples	sample	NOUN
easat-6445	323	71	used	use	VERB
easat-6445	323	72	for	for	ADP
easat-6445	323	73	analysis	analysis	NOUN
easat-6445	323	74	was	be	AUX
easat-6445	323	75	395	395	NUM
easat-6445	323	76	,	,	PUNCT
easat-6445	323	77	so	so	CCONJ
easat-6445	323	78	the	the	DET
easat-6445	323	79	research	research	NOUN
easat-6445	323	80	sample	sample	NOUN
easat-6445	323	81	may	may	AUX
easat-6445	323	82	not	not	PART
easat-6445	323	83	be	be	AUX
easat-6445	323	84	large	large	ADJ
easat-6445	323	85	,	,	PUNCT
easat-6445	323	86	leading	lead	VERB
easat-6445	323	87	to	to	ADP
easat-6445	323	88	limitations	limitation	NOUN
easat-6445	323	89	in	in	ADP
easat-6445	323	90	the	the	DET
easat-6445	323	91	level	level	NOUN
easat-6445	323	92	of	of	ADP
easat-6445	323	93	generalization	generalization	NOUN
easat-6445	323	94	and	and	CCONJ
easat-6445	323	95	reliability	reliability	NOUN
easat-6445	323	96	.	.	PUNCT
easat-6445	324	1	future	future	ADJ
easat-6445	324	2	studies	study	NOUN
easat-6445	324	3	should	should	AUX
easat-6445	324	4	conduct	conduct	VERB
easat-6445	324	5	stratified	stratified	ADJ
easat-6445	324	6	random	random	ADJ
easat-6445	324	7	sampling	sampling	NOUN
easat-6445	324	8	to	to	PART
easat-6445	324	9	ensure	ensure	VERB
easat-6445	324	10	that	that	SCONJ
easat-6445	324	11	the	the	DET
easat-6445	324	12	surveyed	survey	VERB
easat-6445	324	13	mechanical	mechanical	ADJ
easat-6445	324	14	firms	firm	NOUN
easat-6445	324	15	represent	represent	VERB
easat-6445	324	16	vietnamese	vietnamese	ADJ
easat-6445	324	17	mechanical	mechanical	ADJ
easat-6445	324	18	firms	firm	NOUN
easat-6445	324	19	in	in	ADP
easat-6445	324	20	the	the	DET
easat-6445	324	21	overall	overall	ADJ
easat-6445	324	22	survey	survey	NOUN
easat-6445	324	23	.	.	PUNCT
easat-6445	325	1	therefore	therefore	ADV
easat-6445	325	2	,	,	PUNCT
easat-6445	325	3	future	future	ADJ
easat-6445	325	4	studies	study	NOUN
easat-6445	325	5	should	should	AUX
easat-6445	325	6	increase	increase	VERB
easat-6445	325	7	the	the	DET
easat-6445	325	8	number	number	NOUN
easat-6445	325	9	of	of	ADP
easat-6445	325	10	research	research	NOUN
easat-6445	325	11	samples	sample	NOUN
easat-6445	325	12	to	to	PART
easat-6445	325	13	ensure	ensure	VERB
easat-6445	325	14	increased	increased	ADJ
easat-6445	325	15	reliability	reliability	NOUN
easat-6445	325	16	.	.	PUNCT
easat-6445	326	1	transparency	transparency	NOUN
easat-6445	326	2	:	:	PUNCT
easat-6445	326	3	the	the	DET
easat-6445	326	4	authors	author	NOUN
easat-6445	326	5	confirm	confirm	VERB
easat-6445	326	6	that	that	SCONJ
easat-6445	326	7	the	the	DET
easat-6445	326	8	manuscript	manuscript	NOUN
easat-6445	326	9	is	be	AUX
easat-6445	326	10	an	an	DET
easat-6445	326	11	honest	honest	ADJ
easat-6445	326	12	,	,	PUNCT
easat-6445	326	13	accurate	accurate	ADJ
easat-6445	326	14	,	,	PUNCT
easat-6445	326	15	and	and	CCONJ
easat-6445	326	16	transparent	transparent	ADJ
easat-6445	326	17	account	account	NOUN
easat-6445	326	18	of	of	ADP
easat-6445	326	19	the	the	DET
easat-6445	326	20	study	study	NOUN
easat-6445	326	21	;	;	PUNCT
easat-6445	326	22	that	that	SCONJ
easat-6445	326	23	no	no	DET
easat-6445	326	24	vital	vital	ADJ
easat-6445	326	25	features	feature	NOUN
easat-6445	326	26	of	of	ADP
easat-6445	326	27	the	the	DET
easat-6445	326	28	study	study	NOUN
easat-6445	326	29	have	have	AUX
easat-6445	326	30	been	be	AUX
easat-6445	326	31	omitted	omit	VERB
easat-6445	326	32	;	;	PUNCT
easat-6445	326	33	and	and	CCONJ
easat-6445	326	34	that	that	SCONJ
easat-6445	326	35	any	any	DET
easat-6445	326	36	discrepancies	discrepancy	NOUN
easat-6445	326	37	from	from	ADP
easat-6445	326	38	the	the	DET
easat-6445	326	39	study	study	NOUN
easat-6445	326	40	as	as	SCONJ
easat-6445	326	41	planned	plan	VERB
easat-6445	326	42	have	have	AUX
easat-6445	326	43	been	be	AUX
easat-6445	326	44	explained	explain	VERB
easat-6445	326	45	.	.	PUNCT
easat-6445	327	1	this	this	DET
easat-6445	327	2	study	study	NOUN
easat-6445	327	3	followed	follow	VERB
easat-6445	327	4	all	all	DET
easat-6445	327	5	ethical	ethical	ADJ
easat-6445	327	6	practices	practice	NOUN
easat-6445	327	7	during	during	ADP
easat-6445	327	8	writing	writing	NOUN
easat-6445	327	9	.	.	PUNCT
easat-6445	328	1	acknowledgement	acknowledgement	NOUN
easat-6445	328	2	:	:	PUNCT
easat-6445	328	3	the	the	DET
easat-6445	328	4	authors	author	NOUN
easat-6445	328	5	would	would	AUX
easat-6445	328	6	like	like	VERB
easat-6445	328	7	to	to	PART
easat-6445	328	8	thank	thank	VERB
easat-6445	328	9	hanoi	hanoi	PROPN
easat-6445	328	10	university	university	PROPN
easat-6445	328	11	of	of	ADP
easat-6445	328	12	industry	industry	NOUN
easat-6445	328	13	,	,	PUNCT
easat-6445	328	14	vietnam	vietnam	PROPN
easat-6445	328	15	;	;	PUNCT
easat-6445	328	16	university	university	NOUN
easat-6445	328	17	of	of	ADP
easat-6445	328	18	labour	labour	PROPN
easat-6445	328	19	and	and	CCONJ
easat-6445	328	20	social	social	ADJ
easat-6445	328	21	affairs	affair	NOUN
easat-6445	328	22	,	,	PUNCT
easat-6445	328	23	vietnam	vietnam	PROPN
easat-6445	328	24	;	;	PUNCT
easat-6445	328	25	hanoi	hanoi	PROPN
easat-6445	328	26	university	university	PROPN
easat-6445	328	27	of	of	ADP
easat-6445	328	28	business	business	NOUN
easat-6445	328	29	and	and	CCONJ
easat-6445	328	30	technology	technology	NOUN
easat-6445	328	31	,	,	PUNCT
easat-6445	328	32	vietnam	vietnam	PROPN
easat-6445	328	33	;	;	PUNCT
easat-6445	328	34	banking	banking	NOUN
easat-6445	328	35	academy	academy	PROPN
easat-6445	328	36	of	of	ADP
easat-6445	328	37	vietnam	vietnam	PROPN
easat-6445	328	38	;	;	PUNCT
easat-6445	328	39	hanoi	hanoi	PROPN
easat-6445	328	40	university	university	PROPN
easat-6445	328	41	of	of	ADP
easat-6445	328	42	natural	natural	ADJ
easat-6445	328	43	resources	resource	NOUN
easat-6445	328	44	and	and	CCONJ
easat-6445	328	45	environment	environment	NOUN
easat-6445	328	46	,	,	PUNCT
easat-6445	328	47	vietnam	vietnam	PROPN
easat-6445	328	48	;	;	PUNCT
easat-6445	328	49	plus	plus	CCONJ
easat-6445	328	50	additional	additional	ADJ
easat-6445	328	51	reviewers	reviewer	NOUN
easat-6445	328	52	and	and	CCONJ
easat-6445	328	53	researchers	researcher	NOUN
easat-6445	328	54	who	who	PRON
easat-6445	328	55	helped	help	VERB
easat-6445	328	56	us	we	PRON
easat-6445	328	57	during	during	ADP
easat-6445	328	58	the	the	DET
easat-6445	328	59	study	study	NOUN
easat-6445	328	60	period	period	NOUN
easat-6445	328	61	.	.	PUNCT
easat-6445	329	1	2001	2001	NUM
easat-6445	329	2	edelweiss	edelweiss	PROPN
easat-6445	329	3	applied	apply	VERB
easat-6445	329	4	science	science	NOUN
easat-6445	329	5	and	and	CCONJ
easat-6445	329	6	technology	technology	NOUN
easat-6445	329	7	issn	issn	PROPN
easat-6445	329	8	:	:	PUNCT
easat-6445	329	9	2576	2576	NUM
easat-6445	329	10	-	-	SYM
easat-6445	329	11	8484	8484	NUM
easat-6445	329	12	vol	vol	NOUN
easat-6445	329	13	.	.	PROPN
easat-6445	330	1	9	9	NUM
easat-6445	330	2	,	,	PUNCT
easat-6445	330	3	no	no	INTJ
easat-6445	330	4	.	.	NOUN
easat-6445	330	5	4	4	NUM
easat-6445	330	6	:	:	SYM
easat-6445	330	7	1985	1985	NUM
easat-6445	330	8	-	-	SYM
easat-6445	330	9	2002	2002	NUM
easat-6445	330	10	,	,	PUNCT
easat-6445	330	11	2025	2025	NUM
easat-6445	330	12	doi	doi	NOUN
easat-6445	330	13	:	:	PUNCT
easat-6445	330	14	10.55214/25768484.v9i4.6445	10.55214/25768484.v9i4.6445	NOUN
easat-6445	330	15	©	©	NOUN
easat-6445	330	16	2025	2025	NUM
easat-6445	330	17	by	by	ADP
easat-6445	330	18	the	the	DET
easat-6445	330	19	authors	author	NOUN
easat-6445	330	20	;	;	PUNCT
easat-6445	330	21	licensee	licensee	PROPN
easat-6445	330	22	learning	learn	VERB
easat-6445	330	23	gate	gate	NOUN
easat-6445	330	24	copyright	copyright	NOUN
easat-6445	330	25	:	:	PUNCT
easat-6445	330	26	©	©	PROPN
easat-6445	330	27	2025	2025	NUM
easat-6445	330	28	by	by	ADP
easat-6445	330	29	the	the	DET
easat-6445	330	30	authors	author	NOUN
easat-6445	330	31	.	.	PUNCT
easat-6445	331	1	this	this	DET
easat-6445	331	2	open	open	ADJ
easat-6445	331	3	-	-	PUNCT
easat-6445	331	4	access	access	NOUN
easat-6445	331	5	article	article	NOUN
easat-6445	331	6	is	be	AUX
easat-6445	331	7	distributed	distribute	VERB
easat-6445	331	8	under	under	ADP
easat-6445	331	9	the	the	DET
easat-6445	331	10	terms	term	NOUN
easat-6445	331	11	and	and	CCONJ
easat-6445	331	12	conditions	condition	NOUN
easat-6445	331	13	of	of	ADP
easat-6445	331	14	the	the	DET
easat-6445	331	15	creative	creative	ADJ
easat-6445	331	16	commons	common	NOUN
easat-6445	331	17	attribution	attribution	NOUN
easat-6445	331	18	(	(	PUNCT
easat-6445	331	19	cc	cc	NOUN
easat-6445	331	20	by	by	ADP
easat-6445	331	21	)	)	PUNCT
easat-6445	331	22	license	license	NOUN
easat-6445	331	23	(	(	PUNCT
easat-6445	331	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6445	331	25	)	)	PUNCT
easat-6445	331	26	.	.	PUNCT
easat-6445	332	1	references	reference	NOUN
easat-6445	332	2	[	[	X
easat-6445	332	3	1	1	NUM
easat-6445	332	4	]	]	PUNCT
easat-6445	332	5	a.	a.	NOUN
easat-6445	332	6	hijleh	hijleh	PROPN
easat-6445	332	7	and	and	CCONJ
easat-6445	332	8	r.	r.	PROPN
easat-6445	332	9	mashhour	mashhour	PROPN
easat-6445	332	10	,	,	PUNCT
easat-6445	332	11	"	"	PUNCT
easat-6445	332	12	the	the	DET
easat-6445	332	13	effect	effect	NOUN
easat-6445	332	14	of	of	ADP
easat-6445	332	15	using	use	VERB
easat-6445	332	16	lean	lean	ADJ
easat-6445	332	17	accounting	accounting	NOUN
easat-6445	332	18	tools	tool	NOUN
easat-6445	332	19	on	on	ADP
easat-6445	332	20	the	the	DET
easat-6445	332	21	financial	financial	ADJ
easat-6445	332	22	performance	performance	NOUN
easat-6445	332	23	of	of	ADP
easat-6445	332	24	amman	amman	PROPN
easat-6445	332	25	stock	stock	PROPN
easat-6445	332	26	exchange	exchange	NOUN
easat-6445	332	27	-	-	PUNCT
easat-6445	332	28	listed	list	VERB
easat-6445	332	29	industrial	industrial	ADJ
easat-6445	332	30	companies	company	NOUN
easat-6445	332	31	,	,	PUNCT
easat-6445	332	32	"	"	PUNCT
easat-6445	332	33	dar	dar	PROPN
easat-6445	332	34	al	al	PROPN
easat-6445	332	35	-	-	PUNCT
easat-6445	332	36	mandoumah	mandoumah	PROPN
easat-6445	332	37	:	:	PUNCT
easat-6445	332	38	international	international	ADJ
easat-6445	332	39	university	university	PROPN
easat-6445	332	40	of	of	ADP
easat-6445	332	41	islamic	islamic	PROPN
easat-6445	332	42	sciences	sciences	PROPN
easat-6445	332	43	master	master	PROPN
easat-6445	332	44	’s	’s	PART
easat-6445	332	45	thesis	thesis	NOUN
easat-6445	332	46	,	,	PUNCT
easat-6445	332	47	2020	2020	NUM
easat-6445	332	48	.	.	PUNCT
easat-6445	333	1	[	[	X
easat-6445	333	2	2	2	NUM
easat-6445	333	3	]	]	X
easat-6445	333	4	b.	b.	PROPN
easat-6445	333	5	h.	h.	PROPN
easat-6445	333	6	maskell	maskell	PROPN
easat-6445	333	7	and	and	CCONJ
easat-6445	333	8	b.	b.	PROPN
easat-6445	333	9	l.	l.	PROPN
easat-6445	333	10	baggaley	baggaley	PROPN
easat-6445	333	11	,	,	PUNCT
easat-6445	333	12	"	"	PUNCT
easat-6445	333	13	lean	lean	ADJ
easat-6445	333	14	accounting	accounting	NOUN
easat-6445	333	15	:	:	PUNCT
easat-6445	333	16	what	what	PRON
easat-6445	333	17	's	be	AUX
easat-6445	333	18	it	it	PRON
easat-6445	333	19	all	all	PRON
easat-6445	333	20	about	about	ADP
easat-6445	333	21	?	?	PUNCT
easat-6445	333	22	,	,	PUNCT
easat-6445	333	23	"	"	PUNCT
easat-6445	333	24	target	target	NOUN
easat-6445	333	25	,	,	PUNCT
easat-6445	333	26	vol	vol	NOUN
easat-6445	333	27	.	.	PROPN
easat-6445	333	28	1	1	NUM
easat-6445	333	29	,	,	PUNCT
easat-6445	333	30	no	no	INTJ
easat-6445	333	31	.	.	NOUN
easat-6445	333	32	22	22	NUM
easat-6445	333	33	,	,	PUNCT
easat-6445	333	34	pp	pp	ADJ
easat-6445	333	35	.	.	PUNCT
easat-6445	334	1	35	35	NUM
easat-6445	334	2	-	-	SYM
easat-6445	334	3	43	43	NUM
easat-6445	334	4	,	,	PUNCT
easat-6445	334	5	2006	2006	NUM
easat-6445	334	6	.	.	PUNCT
easat-6445	335	1	[	[	X
easat-6445	335	2	3	3	X
easat-6445	335	3	]	]	X
easat-6445	335	4	c.	c.	NOUN
easat-6445	335	5	guilding	guilding	NOUN
easat-6445	335	6	,	,	PUNCT
easat-6445	335	7	"	"	PUNCT
easat-6445	335	8	competitor	competitor	NOUN
easat-6445	335	9	-	-	PUNCT
easat-6445	335	10	focused	focus	VERB
easat-6445	335	11	accounting	accounting	NOUN
easat-6445	335	12	:	:	PUNCT
easat-6445	335	13	an	an	DET
easat-6445	335	14	exploratory	exploratory	ADJ
easat-6445	335	15	note	note	NOUN
easat-6445	335	16	,	,	PUNCT
easat-6445	335	17	"	"	PUNCT
easat-6445	335	18	accounting	accounting	NOUN
easat-6445	335	19	,	,	PUNCT
easat-6445	335	20	organizations	organization	NOUN
easat-6445	335	21	and	and	CCONJ
easat-6445	335	22	society	society	NOUN
easat-6445	335	23	,	,	PUNCT
easat-6445	335	24	vol	vol	NOUN
easat-6445	335	25	.	.	PROPN
easat-6445	335	26	24	24	NUM
easat-6445	335	27	,	,	PUNCT
easat-6445	335	28	no	no	INTJ
easat-6445	335	29	.	.	NOUN
easat-6445	335	30	7	7	NUM
easat-6445	335	31	,	,	PUNCT
easat-6445	335	32	pp	pp	ADJ
easat-6445	335	33	.	.	PUNCT
easat-6445	336	1	583	583	NUM
easat-6445	336	2	-	-	SYM
easat-6445	336	3	595	595	NUM
easat-6445	336	4	,	,	PUNCT
easat-6445	336	5	1999	1999	NUM
easat-6445	336	6	.	.	PUNCT
easat-6445	337	1	https://doi.org/10.1016/s0361-3682(99)00007-0	https://doi.org/10.1016/s0361-3682(99)00007-0	PROPN
easat-6445	338	1	[	[	X
easat-6445	338	2	4	4	X
easat-6445	338	3	]	]	PUNCT
easat-6445	338	4	j.	j.	PROPN
easat-6445	338	5	j.	j.	PROPN
easat-6445	338	6	williams	williams	PROPN
easat-6445	338	7	and	and	CCONJ
easat-6445	338	8	a.	a.	PROPN
easat-6445	338	9	e.	e.	PROPN
easat-6445	338	10	seaman	seaman	PROPN
easat-6445	338	11	,	,	PUNCT
easat-6445	338	12	"	"	PUNCT
easat-6445	338	13	predicting	predict	VERB
easat-6445	338	14	change	change	NOUN
easat-6445	338	15	in	in	ADP
easat-6445	338	16	management	management	NOUN
easat-6445	338	17	accounting	accounting	NOUN
easat-6445	338	18	systems	system	NOUN
easat-6445	338	19	:	:	PUNCT
easat-6445	338	20	national	national	ADJ
easat-6445	338	21	culture	culture	NOUN
easat-6445	338	22	and	and	CCONJ
easat-6445	338	23	industry	industry	NOUN
easat-6445	338	24	effects	effect	NOUN
easat-6445	338	25	,	,	PUNCT
easat-6445	338	26	"	"	PUNCT
easat-6445	338	27	accounting	accounting	NOUN
easat-6445	338	28	,	,	PUNCT
easat-6445	338	29	organizations	organization	NOUN
easat-6445	338	30	and	and	CCONJ
easat-6445	338	31	society	society	NOUN
easat-6445	338	32	,	,	PUNCT
easat-6445	338	33	vol	vol	NOUN
easat-6445	338	34	.	.	PROPN
easat-6445	338	35	26	26	NUM
easat-6445	338	36	,	,	PUNCT
easat-6445	338	37	no	no	INTJ
easat-6445	338	38	.	.	NOUN
easat-6445	338	39	4	4	NUM
easat-6445	338	40	-	-	SYM
easat-6445	338	41	5	5	NUM
easat-6445	338	42	,	,	PUNCT
easat-6445	338	43	pp	pp	ADJ
easat-6445	338	44	.	.	PUNCT
easat-6445	339	1	443	443	NUM
easat-6445	339	2	-	-	SYM
easat-6445	339	3	460	460	NUM
easat-6445	339	4	,	,	PUNCT
easat-6445	339	5	2001	2001	NUM
easat-6445	339	6	.	.	PUNCT
easat-6445	340	1	[	[	X
easat-6445	340	2	5	5	NUM
easat-6445	340	3	]	]	PUNCT
easat-6445	340	4	m.	m.	NOUN
easat-6445	340	5	sarfraz	sarfraz	PROPN
easat-6445	340	6	,	,	PUNCT
easat-6445	340	7	m.	m.	NOUN
easat-6445	340	8	mohsin	mohsin	PROPN
easat-6445	340	9	,	,	PUNCT
easat-6445	340	10	s.	s.	PROPN
easat-6445	340	11	naseem	naseem	PROPN
easat-6445	340	12	,	,	PUNCT
easat-6445	340	13	and	and	CCONJ
easat-6445	340	14	a.	a.	PROPN
easat-6445	340	15	kumar	kumar	PROPN
easat-6445	340	16	,	,	PUNCT
easat-6445	340	17	"	"	PUNCT
easat-6445	340	18	modeling	model	VERB
easat-6445	340	19	the	the	DET
easat-6445	340	20	relationship	relationship	NOUN
easat-6445	340	21	between	between	ADP
easat-6445	340	22	carbon	carbon	NOUN
easat-6445	340	23	emissions	emission	NOUN
easat-6445	340	24	and	and	CCONJ
easat-6445	340	25	environmental	environmental	ADJ
easat-6445	340	26	sustainability	sustainability	NOUN
easat-6445	340	27	during	during	ADP
easat-6445	340	28	covid-19	covid-19	PROPN
easat-6445	340	29	:	:	PUNCT
easat-6445	340	30	a	a	DET
easat-6445	340	31	new	new	ADJ
easat-6445	340	32	evidence	evidence	NOUN
easat-6445	340	33	from	from	ADP
easat-6445	340	34	asymmetric	asymmetric	ADJ
easat-6445	340	35	ardl	ardl	NOUN
easat-6445	340	36	cointegration	cointegration	NOUN
easat-6445	340	37	approach	approach	NOUN
easat-6445	340	38	,	,	PUNCT
easat-6445	340	39	"	"	PUNCT
easat-6445	340	40	environment	environment	NOUN
easat-6445	340	41	,	,	PUNCT
easat-6445	340	42	development	development	NOUN
easat-6445	340	43	and	and	CCONJ
easat-6445	340	44	sustainability	sustainability	NOUN
easat-6445	340	45	,	,	PUNCT
easat-6445	340	46	pp	pp	ADJ
easat-6445	340	47	.	.	PUNCT
easat-6445	341	1	1	1	NUM
easat-6445	341	2	-	-	SYM
easat-6445	341	3	19	19	NUM
easat-6445	341	4	,	,	PUNCT
easat-6445	341	5	2021	2021	NUM
easat-6445	341	6	.	.	PUNCT
easat-6445	342	1	https://doi.org/10.1007/s10668-021-01324-0	https://doi.org/10.1007/s10668-021-01324-0	NUM
easat-6445	342	2	[	[	X
easat-6445	342	3	6	6	NUM
easat-6445	342	4	]	]	PUNCT
easat-6445	342	5	m.	m.	NOUN
easat-6445	342	6	mohsin	mohsin	PROPN
easat-6445	342	7	,	,	PUNCT
easat-6445	342	8	q.	q.	PROPN
easat-6445	342	9	zhu	zhu	PROPN
easat-6445	342	10	,	,	PUNCT
easat-6445	342	11	s.	s.	PROPN
easat-6445	342	12	naseem	naseem	PROPN
easat-6445	342	13	,	,	PUNCT
easat-6445	342	14	m.	m.	NOUN
easat-6445	342	15	sarfraz	sarfraz	PROPN
easat-6445	342	16	,	,	PUNCT
easat-6445	342	17	and	and	CCONJ
easat-6445	342	18	l.	l.	PROPN
easat-6445	342	19	ivascu	ivascu	PROPN
easat-6445	342	20	,	,	PUNCT
easat-6445	342	21	"	"	PUNCT
easat-6445	342	22	mining	mining	NOUN
easat-6445	342	23	industry	industry	NOUN
easat-6445	342	24	impact	impact	NOUN
easat-6445	342	25	on	on	ADP
easat-6445	342	26	environmental	environmental	ADJ
easat-6445	342	27	sustainability	sustainability	NOUN
easat-6445	342	28	,	,	PUNCT
easat-6445	342	29	economic	economic	ADJ
easat-6445	342	30	growth	growth	NOUN
easat-6445	342	31	,	,	PUNCT
easat-6445	342	32	social	social	ADJ
easat-6445	342	33	interaction	interaction	NOUN
easat-6445	342	34	,	,	PUNCT
easat-6445	342	35	and	and	CCONJ
easat-6445	342	36	public	public	ADJ
easat-6445	342	37	health	health	NOUN
easat-6445	342	38	:	:	PUNCT
easat-6445	342	39	an	an	DET
easat-6445	342	40	application	application	NOUN
easat-6445	342	41	of	of	ADP
easat-6445	342	42	semi	semi	ADJ
easat-6445	342	43	-	-	ADJ
easat-6445	342	44	quantitative	quantitative	ADJ
easat-6445	342	45	mathematical	mathematical	ADJ
easat-6445	342	46	approach	approach	NOUN
easat-6445	342	47	,	,	PUNCT
easat-6445	342	48	"	"	PUNCT
easat-6445	342	49	processes	process	NOUN
easat-6445	342	50	,	,	PUNCT
easat-6445	342	51	vol	vol	NOUN
easat-6445	342	52	.	.	NOUN
easat-6445	343	1	9	9	NUM
easat-6445	343	2	,	,	PUNCT
easat-6445	343	3	no	no	INTJ
easat-6445	343	4	.	.	NOUN
easat-6445	343	5	6	6	NUM
easat-6445	343	6	,	,	PUNCT
easat-6445	343	7	p.	p.	NOUN
easat-6445	343	8	972	972	NUM
easat-6445	343	9	,	,	PUNCT
easat-6445	343	10	2021	2021	NUM
easat-6445	343	11	.	.	PUNCT
easat-6445	344	1	https://doi.org/10.3390/pr9060972	https://doi.org/10.3390/pr9060972	PUNCT
easat-6445	345	1	[	[	X
easat-6445	345	2	7	7	X
easat-6445	345	3	]	]	PUNCT
easat-6445	345	4	a.	a.	NOUN
easat-6445	345	5	marghani	marghani	PROPN
easat-6445	345	6	,	,	PUNCT
easat-6445	345	7	w.	w.	NOUN
easat-6445	345	8	damdom	damdom	PROPN
easat-6445	345	9	,	,	PUNCT
easat-6445	345	10	and	and	CCONJ
easat-6445	345	11	z.	z.	PROPN
easat-6445	345	12	waqfah	waqfah	PROPN
easat-6445	345	13	,	,	PUNCT
easat-6445	345	14	"	"	PUNCT
easat-6445	345	15	the	the	DET
easat-6445	345	16	difficulties	difficulty	NOUN
easat-6445	345	17	of	of	ADP
easat-6445	345	18	implementing	implement	VERB
easat-6445	345	19	lean	lean	ADJ
easat-6445	345	20	accounting	accounting	NOUN
easat-6445	345	21	in	in	ADP
easat-6445	345	22	economic	economic	ADJ
easat-6445	345	23	entities	entity	NOUN
easat-6445	345	24	(	(	PUNCT
easat-6445	345	25	study	study	NOUN
easat-6445	345	26	of	of	ADP
easat-6445	345	27	a	a	DET
easat-6445	345	28	sample	sample	NOUN
easat-6445	345	29	of	of	ADP
easat-6445	345	30	institutions	institution	NOUN
easat-6445	345	31	in	in	ADP
easat-6445	345	32	el	el	PROPN
easat-6445	345	33	-	-	PUNCT
easat-6445	345	34	wadi	wadi	PROPN
easat-6445	345	35	state	state	NOUN
easat-6445	345	36	)	)	PUNCT
easat-6445	345	37	,	,	PUNCT
easat-6445	345	38	"	"	PUNCT
easat-6445	345	39	journal	journal	NOUN
easat-6445	345	40	of	of	ADP
easat-6445	345	41	majmaat	majmaat	NOUN
easat-6445	345	42	almarifa	almarifa	PROPN
easat-6445	345	43	,	,	PUNCT
easat-6445	345	44	vol	vol	NOUN
easat-6445	345	45	.	.	PROPN
easat-6445	345	46	7	7	NUM
easat-6445	345	47	,	,	PUNCT
easat-6445	345	48	no	no	INTJ
easat-6445	345	49	.	.	NOUN
easat-6445	345	50	1	1	NUM
easat-6445	345	51	,	,	PUNCT
easat-6445	345	52	pp	pp	ADJ
easat-6445	345	53	.	.	PUNCT
easat-6445	346	1	350	350	NUM
easat-6445	346	2	-	-	SYM
easat-6445	346	3	365	365	NUM
easat-6445	346	4	,	,	PUNCT
easat-6445	346	5	2021	2021	NUM
easat-6445	346	6	.	.	PUNCT
easat-6445	347	1	[	[	X
easat-6445	347	2	8	8	NUM
easat-6445	347	3	]	]	PUNCT
easat-6445	347	4	m.	m.	NOUN
easat-6445	347	5	abdel	abdel	PROPN
easat-6445	347	6	-	-	PUNCT
easat-6445	347	7	kader	kader	PROPN
easat-6445	347	8	and	and	CCONJ
easat-6445	347	9	r.	r.	PROPN
easat-6445	347	10	luther	luther	PROPN
easat-6445	347	11	,	,	PUNCT
easat-6445	347	12	"	"	PUNCT
easat-6445	347	13	the	the	DET
easat-6445	347	14	impact	impact	NOUN
easat-6445	347	15	of	of	ADP
easat-6445	347	16	firm	firm	ADJ
easat-6445	347	17	characteristics	characteristic	NOUN
easat-6445	347	18	on	on	ADP
easat-6445	347	19	management	management	NOUN
easat-6445	347	20	accounting	accounting	NOUN
easat-6445	347	21	practices	practice	NOUN
easat-6445	347	22	:	:	PUNCT
easat-6445	347	23	a	a	DET
easat-6445	347	24	uk	uk	PROPN
easat-6445	347	25	-	-	PUNCT
easat-6445	347	26	based	base	VERB
easat-6445	347	27	empirical	empirical	ADJ
easat-6445	347	28	analysis	analysis	NOUN
easat-6445	347	29	,	,	PUNCT
easat-6445	347	30	"	"	PUNCT
easat-6445	347	31	the	the	DET
easat-6445	347	32	british	british	PROPN
easat-6445	347	33	accounting	accounting	PROPN
easat-6445	347	34	review	review	PROPN
easat-6445	347	35	,	,	PUNCT
easat-6445	347	36	vol	vol	NOUN
easat-6445	347	37	.	.	PROPN
easat-6445	347	38	40	40	NUM
easat-6445	347	39	,	,	PUNCT
easat-6445	347	40	no	no	INTJ
easat-6445	347	41	.	.	NOUN
easat-6445	347	42	1	1	NUM
easat-6445	347	43	,	,	PUNCT
easat-6445	347	44	pp	pp	ADJ
easat-6445	347	45	.	.	PUNCT
easat-6445	348	1	2	2	NUM
easat-6445	348	2	-	-	SYM
easat-6445	348	3	27	27	NUM
easat-6445	348	4	,	,	PUNCT
easat-6445	348	5	2008	2008	NUM
easat-6445	348	6	.	.	PUNCT
easat-6445	349	1	https://doi.org/10.1016/j.bar.2007.11.003	https://doi.org/10.1016/j.bar.2007.11.003	ADJ
easat-6445	350	1	[	[	X
easat-6445	350	2	9	9	NUM
easat-6445	350	3	]	]	PUNCT
easat-6445	350	4	t.	t.	NOUN
easat-6445	350	5	soobaroyen	soobaroyen	PROPN
easat-6445	350	6	and	and	CCONJ
easat-6445	350	7	b.	b.	PROPN
easat-6445	350	8	poorundersing	poorundersing	PROPN
easat-6445	350	9	,	,	PUNCT
easat-6445	350	10	"	"	PUNCT
easat-6445	350	11	the	the	DET
easat-6445	350	12	effectiveness	effectiveness	NOUN
easat-6445	350	13	of	of	ADP
easat-6445	350	14	management	management	NOUN
easat-6445	350	15	accounting	accounting	NOUN
easat-6445	350	16	systems	system	NOUN
easat-6445	350	17	:	:	PUNCT
easat-6445	350	18	evidence	evidence	NOUN
easat-6445	350	19	from	from	ADP
easat-6445	350	20	functional	functional	ADJ
easat-6445	350	21	managers	manager	NOUN
easat-6445	350	22	in	in	ADP
easat-6445	350	23	a	a	DET
easat-6445	350	24	developing	develop	VERB
easat-6445	350	25	country	country	NOUN
easat-6445	350	26	,	,	PUNCT
easat-6445	350	27	"	"	PUNCT
easat-6445	350	28	managerial	managerial	ADJ
easat-6445	350	29	auditing	auditing	NOUN
easat-6445	350	30	journal	journal	NOUN
easat-6445	350	31	,	,	PUNCT
easat-6445	350	32	vol	vol	NOUN
easat-6445	350	33	.	.	PROPN
easat-6445	350	34	23	23	NUM
easat-6445	350	35	,	,	PUNCT
easat-6445	350	36	no	no	INTJ
easat-6445	350	37	.	.	NOUN
easat-6445	350	38	2	2	NUM
easat-6445	350	39	,	,	PUNCT
easat-6445	350	40	pp	pp	ADJ
easat-6445	350	41	.	.	PUNCT
easat-6445	351	1	187	187	NUM
easat-6445	351	2	-	-	SYM
easat-6445	351	3	219	219	NUM
easat-6445	351	4	,	,	PUNCT
easat-6445	351	5	2008	2008	NUM
easat-6445	351	6	.	.	PUNCT
easat-6445	352	1	https://doi.org/10.1108/02686900810839866	https://doi.org/10.1108/02686900810839866	PROPN
easat-6445	353	1	[	[	X
easat-6445	353	2	10	10	NUM
easat-6445	353	3	]	]	X
easat-6445	353	4	n.	n.	PROPN
easat-6445	353	5	p.	p.	NOUN
easat-6445	353	6	a.	a.	NOUN
easat-6445	353	7	doan	doan	PROPN
easat-6445	353	8	,	,	PUNCT
easat-6445	353	9	"	"	PUNCT
easat-6445	353	10	factors	factor	NOUN
easat-6445	353	11	affecting	affect	VERB
easat-6445	353	12	the	the	DET
easat-6445	353	13	application	application	NOUN
easat-6445	353	14	of	of	ADP
easat-6445	353	15	strategic	strategic	ADJ
easat-6445	353	16	management	management	NOUN
easat-6445	353	17	accounting	accounting	NOUN
easat-6445	353	18	in	in	ADP
easat-6445	353	19	vietnam	vietnam	PROPN
easat-6445	353	20	,	,	PUNCT
easat-6445	353	21	"	"	PUNCT
easat-6445	353	22	journal	journal	NOUN
easat-6445	353	23	of	of	ADP
easat-6445	353	24	economic	economic	ADJ
easat-6445	353	25	development	development	NOUN
easat-6445	353	26	,	,	PUNCT
easat-6445	353	27	vol	vol	NOUN
easat-6445	353	28	.	.	PROPN
easat-6445	353	29	214	214	NUM
easat-6445	353	30	,	,	PUNCT
easat-6445	353	31	pp	pp	ADJ
easat-6445	353	32	.	.	PUNCT
easat-6445	354	1	78–95	78–95	NUM
easat-6445	354	2	,	,	PUNCT
easat-6445	354	3	2012	2012	NUM
easat-6445	354	4	.	.	PUNCT
easat-6445	355	1	[	[	X
easat-6445	355	2	11	11	NUM
easat-6445	355	3	]	]	X
easat-6445	355	4	n.	n.	PROPN
easat-6445	355	5	h.	h.	PROPN
easat-6445	355	6	tran	tran	PROPN
easat-6445	355	7	,	,	PUNCT
easat-6445	355	8	"	"	PUNCT
easat-6445	355	9	strategic	strategic	ADJ
easat-6445	355	10	management	management	NOUN
easat-6445	355	11	accounting	accounting	NOUN
easat-6445	355	12	in	in	ADP
easat-6445	355	13	vietnamese	vietnamese	ADJ
easat-6445	355	14	firms	firm	NOUN
easat-6445	355	15	:	:	PUNCT
easat-6445	355	16	integration	integration	NOUN
easat-6445	355	17	and	and	CCONJ
easat-6445	355	18	tpp	tpp	PROPN
easat-6445	355	19	challenges	challenge	NOUN
easat-6445	355	20	,	,	PUNCT
easat-6445	355	21	"	"	PUNCT
easat-6445	355	22	international	international	ADJ
easat-6445	355	23	journal	journal	NOUN
easat-6445	355	24	of	of	ADP
easat-6445	355	25	scientific	scientific	PROPN
easat-6445	355	26	&	&	CCONJ
easat-6445	355	27	engineering	engineering	PROPN
easat-6445	355	28	research	research	NOUN
easat-6445	355	29	,	,	PUNCT
easat-6445	355	30	vol	vol	NOUN
easat-6445	355	31	.	.	PROPN
easat-6445	355	32	7	7	NUM
easat-6445	355	33	,	,	PUNCT
easat-6445	355	34	no	no	INTJ
easat-6445	355	35	.	.	NOUN
easat-6445	355	36	10	10	NUM
easat-6445	355	37	,	,	PUNCT
easat-6445	355	38	pp	pp	ADJ
easat-6445	355	39	.	.	PUNCT
easat-6445	356	1	104	104	NUM
easat-6445	356	2	-	-	SYM
easat-6445	356	3	111	111	NUM
easat-6445	356	4	,	,	PUNCT
easat-6445	356	5	2016	2016	NUM
easat-6445	356	6	.	.	PUNCT
easat-6445	357	1	[	[	X
easat-6445	357	2	12	12	NUM
easat-6445	357	3	]	]	PUNCT
easat-6445	357	4	i.	i.	NOUN
easat-6445	357	5	ajzen	ajzen	PROPN
easat-6445	357	6	and	and	CCONJ
easat-6445	357	7	m.	m.	NOUN
easat-6445	357	8	fishbein	fishbein	PROPN
easat-6445	357	9	,	,	PUNCT
easat-6445	357	10	understanding	understanding	NOUN
easat-6445	357	11	attitudes	attitude	NOUN
easat-6445	357	12	and	and	CCONJ
easat-6445	357	13	predicting	predict	VERB
easat-6445	357	14	social	social	ADJ
easat-6445	357	15	behavior	behavior	NOUN
easat-6445	357	16	.	.	PUNCT
easat-6445	358	1	prentice	prentice	NOUN
easat-6445	358	2	-	-	PUNCT
easat-6445	358	3	hall	hall	NOUN
easat-6445	358	4	:	:	PUNCT
easat-6445	358	5	englewood	englewood	PROPN
easat-6445	358	6	cliffs	cliffs	PROPN
easat-6445	358	7	,	,	PUNCT
easat-6445	358	8	1980	1980	NUM
easat-6445	358	9	.	.	PUNCT
easat-6445	359	1	[	[	X
easat-6445	359	2	13	13	NUM
easat-6445	359	3	]	]	PUNCT
easat-6445	359	4	h.	h.	PROPN
easat-6445	359	5	k.	k.	PROPN
easat-6445	359	6	kadhm	kadhm	PROPN
easat-6445	359	7	,	,	PUNCT
easat-6445	359	8	a.	a.	NOUN
easat-6445	359	9	a.	a.	NOUN
easat-6445	359	10	kadhim	kadhim	PROPN
easat-6445	359	11	,	,	PUNCT
easat-6445	359	12	and	and	CCONJ
easat-6445	359	13	k.	k.	PROPN
easat-6445	359	14	a.	a.	PROPN
easat-6445	359	15	azeez	azeez	PROPN
easat-6445	359	16	,	,	PUNCT
easat-6445	359	17	"	"	PUNCT
easat-6445	359	18	the	the	DET
easat-6445	359	19	integration	integration	NOUN
easat-6445	359	20	of	of	ADP
easat-6445	359	21	lean	lean	ADJ
easat-6445	359	22	accounting	accounting	NOUN
easat-6445	359	23	and	and	CCONJ
easat-6445	359	24	activity	activity	NOUN
easat-6445	359	25	-	-	PUNCT
easat-6445	359	26	based	base	VERB
easat-6445	359	27	public	public	ADJ
easat-6445	359	28	budgeting	budgeting	NOUN
easat-6445	359	29	for	for	ADP
easat-6445	359	30	improving	improve	VERB
easat-6445	359	31	a	a	DET
easat-6445	359	32	firm	firm	NOUN
easat-6445	359	33	’s	’s	PART
easat-6445	359	34	performance	performance	NOUN
easat-6445	359	35	,	,	PUNCT
easat-6445	359	36	"	"	PUNCT
easat-6445	359	37	international	international	ADJ
easat-6445	359	38	journal	journal	NOUN
easat-6445	359	39	of	of	ADP
easat-6445	359	40	innovation	innovation	NOUN
easat-6445	359	41	,	,	PUNCT
easat-6445	359	42	creativity	creativity	NOUN
easat-6445	359	43	and	and	CCONJ
easat-6445	359	44	change	change	NOUN
easat-6445	359	45	,	,	PUNCT
easat-6445	359	46	vol	vol	NOUN
easat-6445	359	47	.	.	PROPN
easat-6445	359	48	11	11	NUM
easat-6445	359	49	,	,	PUNCT
easat-6445	359	50	no	no	INTJ
easat-6445	359	51	.	.	NOUN
easat-6445	359	52	5	5	NUM
easat-6445	359	53	,	,	PUNCT
easat-6445	359	54	pp	pp	ADJ
easat-6445	359	55	.	.	PUNCT
easat-6445	360	1	555–567	555–567	NUM
easat-6445	360	2	,	,	PUNCT
easat-6445	360	3	2020	2020	NUM
easat-6445	360	4	.	.	PUNCT
easat-6445	361	1	[	[	X
easat-6445	361	2	14	14	NUM
easat-6445	361	3	]	]	X
easat-6445	361	4	b.	b.	PROPN
easat-6445	361	5	n.	n.	PROPN
easat-6445	361	6	čečević	čečević	PROPN
easat-6445	361	7	and	and	CCONJ
easat-6445	361	8	m.	m.	NOUN
easat-6445	361	9	đorđević	đorđević	NOUN
easat-6445	361	10	,	,	PUNCT
easat-6445	361	11	"	"	PUNCT
easat-6445	361	12	lean	lean	ADJ
easat-6445	361	13	accounting	accounting	NOUN
easat-6445	361	14	and	and	CCONJ
easat-6445	361	15	value	value	NOUN
easat-6445	361	16	stream	stream	NOUN
easat-6445	361	17	costing	cost	VERB
easat-6445	361	18	for	for	ADP
easat-6445	361	19	more	more	ADV
easat-6445	361	20	efficient	efficient	ADJ
easat-6445	361	21	business	business	NOUN
easat-6445	361	22	processes	process	NOUN
easat-6445	361	23	,	,	PUNCT
easat-6445	361	24	"	"	PUNCT
easat-6445	361	25	economic	economic	ADJ
easat-6445	361	26	themes	theme	NOUN
easat-6445	361	27	,	,	PUNCT
easat-6445	361	28	vol	vol	NOUN
easat-6445	361	29	.	.	PROPN
easat-6445	362	1	58	58	NUM
easat-6445	362	2	,	,	PUNCT
easat-6445	362	3	no	no	INTJ
easat-6445	362	4	.	.	NOUN
easat-6445	362	5	4	4	NUM
easat-6445	362	6	,	,	PUNCT
easat-6445	362	7	pp	pp	ADJ
easat-6445	362	8	.	.	PUNCT
easat-6445	363	1	573	573	NUM
easat-6445	363	2	-	-	SYM
easat-6445	363	3	592	592	NUM
easat-6445	363	4	,	,	PUNCT
easat-6445	363	5	2020	2020	NUM
easat-6445	363	6	.	.	PUNCT
easat-6445	364	1	https://doi.org/10.2478/ethemes-2020-0032	https://doi.org/10.2478/ethemes-2020-0032	PRON
easat-6445	365	1	[	[	X
easat-6445	365	2	15	15	NUM
easat-6445	365	3	]	]	X
easat-6445	365	4	m.	m.	NOUN
easat-6445	365	5	a.	a.	NOUN
easat-6445	365	6	shehadeh	shehadeh	PROPN
easat-6445	365	7	and	and	CCONJ
easat-6445	365	8	s.	s.	PROPN
easat-6445	365	9	h.	h.	PROPN
easat-6445	365	10	al	al	PROPN
easat-6445	365	11	-	-	PUNCT
easat-6445	365	12	beshtawi	beshtawi	NOUN
easat-6445	365	13	,	,	PUNCT
easat-6445	365	14	"	"	PUNCT
easat-6445	365	15	impact	impact	NOUN
easat-6445	365	16	of	of	ADP
easat-6445	365	17	lean	lean	ADJ
easat-6445	365	18	accounting	accounting	NOUN
easat-6445	365	19	on	on	ADP
easat-6445	365	20	value	value	NOUN
easat-6445	365	21	of	of	ADP
easat-6445	365	22	the	the	DET
easat-6445	365	23	company	company	NOUN
easat-6445	365	24	at	at	ADP
easat-6445	365	25	the	the	DET
easat-6445	365	26	jordanian	jordanian	ADJ
easat-6445	365	27	industrial	industrial	ADJ
easat-6445	365	28	companies	company	NOUN
easat-6445	365	29	,	,	PUNCT
easat-6445	365	30	"	"	PUNCT
easat-6445	365	31	international	international	ADJ
easat-6445	365	32	review	review	NOUN
easat-6445	365	33	of	of	ADP
easat-6445	365	34	management	management	NOUN
easat-6445	365	35	and	and	CCONJ
easat-6445	365	36	marketing	marketing	NOUN
easat-6445	365	37	,	,	PUNCT
easat-6445	365	38	vol	vol	NOUN
easat-6445	365	39	.	.	PROPN
easat-6445	365	40	13	13	NUM
easat-6445	365	41	,	,	PUNCT
easat-6445	365	42	no	no	INTJ
easat-6445	365	43	.	.	NOUN
easat-6445	365	44	1	1	NUM
easat-6445	365	45	,	,	PUNCT
easat-6445	365	46	pp	pp	ADJ
easat-6445	365	47	.	.	PUNCT
easat-6445	365	48	29	29	NUM
easat-6445	365	49	-	-	SYM
easat-6445	365	50	40	40	NUM
easat-6445	365	51	,	,	PUNCT
easat-6445	365	52	2023	2023	NUM
easat-6445	365	53	.	.	PUNCT
easat-6445	366	1	https://doi.org/10.32479/irmm.13681	https://doi.org/10.32479/irmm.13681	X
easat-6445	367	1	[	[	X
easat-6445	367	2	16	16	NUM
easat-6445	367	3	]	]	X
easat-6445	367	4	c.	c.	PROPN
easat-6445	367	5	oliver	oliver	PROPN
easat-6445	367	6	,	,	PUNCT
easat-6445	367	7	"	"	PUNCT
easat-6445	367	8	strategic	strategic	ADJ
easat-6445	367	9	responses	response	NOUN
easat-6445	367	10	to	to	ADP
easat-6445	367	11	institutional	institutional	ADJ
easat-6445	367	12	processes	process	NOUN
easat-6445	367	13	,	,	PUNCT
easat-6445	367	14	"	"	PUNCT
easat-6445	367	15	academy	academy	NOUN
easat-6445	367	16	of	of	ADP
easat-6445	367	17	management	management	PROPN
easat-6445	367	18	review	review	PROPN
easat-6445	367	19	,	,	PUNCT
easat-6445	367	20	vol	vol	NOUN
easat-6445	367	21	.	.	PROPN
easat-6445	368	1	16	16	NUM
easat-6445	368	2	,	,	PUNCT
easat-6445	368	3	no	no	INTJ
easat-6445	368	4	.	.	NOUN
easat-6445	368	5	1	1	NUM
easat-6445	368	6	,	,	PUNCT
easat-6445	368	7	pp	pp	ADJ
easat-6445	368	8	.	.	PUNCT
easat-6445	369	1	145	145	NUM
easat-6445	369	2	-	-	SYM
easat-6445	369	3	179	179	NUM
easat-6445	369	4	,	,	PUNCT
easat-6445	369	5	1991	1991	NUM
easat-6445	369	6	.	.	PUNCT
easat-6445	370	1	[	[	X
easat-6445	370	2	17	17	NUM
easat-6445	370	3	]	]	PUNCT
easat-6445	370	4	k.	k.	PROPN
easat-6445	370	5	d.	d.	PROPN
easat-6445	370	6	brouthers	brouthers	PROPN
easat-6445	370	7	and	and	CCONJ
easat-6445	370	8	f.	f.	PROPN
easat-6445	370	9	a.	a.	PROPN
easat-6445	370	10	roozen	roozen	PROPN
easat-6445	370	11	,	,	PUNCT
easat-6445	370	12	"	"	PUNCT
easat-6445	370	13	is	be	AUX
easat-6445	370	14	it	it	PRON
easat-6445	370	15	time	time	NOUN
easat-6445	370	16	to	to	PART
easat-6445	370	17	start	start	VERB
easat-6445	370	18	thinking	think	VERB
easat-6445	370	19	about	about	ADP
easat-6445	370	20	strategic	strategic	ADJ
easat-6445	370	21	accounting	accounting	NOUN
easat-6445	370	22	?	?	PUNCT
easat-6445	370	23	,	,	PUNCT
easat-6445	370	24	"	"	PUNCT
easat-6445	370	25	long	long	ADJ
easat-6445	370	26	range	range	NOUN
easat-6445	370	27	planning	planning	NOUN
easat-6445	370	28	,	,	PUNCT
easat-6445	370	29	vol	vol	NOUN
easat-6445	370	30	.	.	PROPN
easat-6445	371	1	32	32	NUM
easat-6445	371	2	,	,	PUNCT
easat-6445	371	3	no	no	INTJ
easat-6445	371	4	.	.	NOUN
easat-6445	371	5	3	3	NUM
easat-6445	371	6	,	,	PUNCT
easat-6445	371	7	pp	pp	ADJ
easat-6445	371	8	.	.	PUNCT
easat-6445	372	1	311	311	NUM
easat-6445	372	2	-	-	SYM
easat-6445	372	3	322	322	NUM
easat-6445	372	4	,	,	PUNCT
easat-6445	372	5	1999	1999	NUM
easat-6445	372	6	.	.	PUNCT
easat-6445	373	1	https://doi.org/10.1016/s0024-6301(99)00035-7	https://doi.org/10.1016/s0024-6301(99)00035-7	NOUN
easat-6445	374	1	[	[	X
easat-6445	374	2	18	18	NUM
easat-6445	374	3	]	]	PUNCT
easat-6445	374	4	r.	r.	PROPN
easat-6445	374	5	o.	o.	PROPN
easat-6445	374	6	nyamori	nyamori	PROPN
easat-6445	374	7	,	,	PUNCT
easat-6445	374	8	m.	m.	PROPN
easat-6445	374	9	perera	perera	PROPN
easat-6445	374	10	,	,	PUNCT
easat-6445	374	11	and	and	CCONJ
easat-6445	374	12	s.	s.	PROPN
easat-6445	374	13	r.	r.	PROPN
easat-6445	374	14	lawrence	lawrence	PROPN
easat-6445	374	15	,	,	PUNCT
easat-6445	374	16	"	"	PUNCT
easat-6445	374	17	the	the	DET
easat-6445	374	18	concept	concept	NOUN
easat-6445	374	19	of	of	ADP
easat-6445	374	20	strategic	strategic	ADJ
easat-6445	374	21	change	change	NOUN
easat-6445	374	22	and	and	CCONJ
easat-6445	374	23	implications	implication	NOUN
easat-6445	374	24	for	for	ADP
easat-6445	374	25	management	management	NOUN
easat-6445	374	26	accounting	accounting	NOUN
easat-6445	374	27	research	research	NOUN
easat-6445	374	28	,	,	PUNCT
easat-6445	374	29	"	"	PUNCT
easat-6445	374	30	journal	journal	NOUN
easat-6445	374	31	of	of	ADP
easat-6445	374	32	accounting	accounting	NOUN
easat-6445	374	33	literature	literature	PROPN
easat-6445	374	34	,	,	PUNCT
easat-6445	374	35	vol	vol	NOUN
easat-6445	374	36	.	.	PROPN
easat-6445	374	37	20	20	NUM
easat-6445	374	38	,	,	PUNCT
easat-6445	374	39	pp	pp	ADJ
easat-6445	374	40	.	.	PUNCT
easat-6445	375	1	62–83	62–83	NUM
easat-6445	375	2	,	,	PUNCT
easat-6445	375	3	2001	2001	NUM
easat-6445	375	4	.	.	PUNCT
easat-6445	376	1	[	[	X
easat-6445	376	2	19	19	NUM
easat-6445	376	3	]	]	X
easat-6445	376	4	g.	g.	PROPN
easat-6445	376	5	mcvay	mcvay	PROPN
easat-6445	376	6	,	,	PUNCT
easat-6445	376	7	f.	f.	PROPN
easat-6445	376	8	kennedy	kennedy	PROPN
easat-6445	376	9	,	,	PUNCT
easat-6445	376	10	and	and	CCONJ
easat-6445	376	11	r.	r.	PROPN
easat-6445	376	12	fullerton	fullerton	PROPN
easat-6445	376	13	,	,	PUNCT
easat-6445	376	14	accounting	account	VERB
easat-6445	376	15	in	in	ADP
easat-6445	376	16	the	the	DET
easat-6445	376	17	lean	lean	ADJ
easat-6445	376	18	enterprise	enterprise	NOUN
easat-6445	376	19	:	:	PUNCT
easat-6445	376	20	providing	provide	VERB
easat-6445	376	21	simple	simple	ADJ
easat-6445	376	22	,	,	PUNCT
easat-6445	376	23	practical	practical	ADJ
easat-6445	376	24	,	,	PUNCT
easat-6445	376	25	and	and	CCONJ
easat-6445	376	26	decisionrelevant	decisionrelevant	ADJ
easat-6445	376	27	information	information	NOUN
easat-6445	376	28	.	.	PUNCT
easat-6445	377	1	new	new	PROPN
easat-6445	377	2	york	york	PROPN
easat-6445	377	3	:	:	PUNCT
easat-6445	377	4	crc	crc	PROPN
easat-6445	377	5	press	press	PROPN
easat-6445	377	6	,	,	PUNCT
easat-6445	377	7	2013	2013	NUM
easat-6445	377	8	.	.	PUNCT
easat-6445	378	1	[	[	X
easat-6445	378	2	20	20	NUM
easat-6445	378	3	]	]	PUNCT
easat-6445	378	4	k.	k.	PROPN
easat-6445	378	5	carnes	carnes	PROPN
easat-6445	378	6	and	and	CCONJ
easat-6445	378	7	s.	s.	PROPN
easat-6445	378	8	hedin	hedin	PROPN
easat-6445	378	9	,	,	PUNCT
easat-6445	378	10	"	"	PUNCT
easat-6445	378	11	accounting	account	VERB
easat-6445	378	12	for	for	ADP
easat-6445	378	13	lean	lean	ADJ
easat-6445	378	14	manufacturing	manufacturing	NOUN
easat-6445	378	15	:	:	PUNCT
easat-6445	378	16	another	another	DET
easat-6445	378	17	missed	miss	VERB
easat-6445	378	18	opportunity	opportunity	NOUN
easat-6445	378	19	?	?	PUNCT
easat-6445	378	20	,	,	PUNCT
easat-6445	378	21	"	"	PUNCT
easat-6445	378	22	management	management	NOUN
easat-6445	378	23	accounting	account	VERB
easat-6445	378	24	quarterly	quarterly	ADV
easat-6445	378	25	,	,	PUNCT
easat-6445	378	26	vol	vol	NOUN
easat-6445	378	27	.	.	PROPN
easat-6445	378	28	7	7	NUM
easat-6445	378	29	,	,	PUNCT
easat-6445	378	30	no	no	INTJ
easat-6445	378	31	.	.	NOUN
easat-6445	378	32	1	1	NUM
easat-6445	378	33	,	,	PUNCT
easat-6445	378	34	pp	pp	ADJ
easat-6445	378	35	.	.	PUNCT
easat-6445	379	1	28–35	28–35	NUM
easat-6445	379	2	,	,	PUNCT
easat-6445	379	3	2005	2005	NUM
easat-6445	379	4	.	.	PUNCT
easat-6445	380	1	[	[	X
easat-6445	380	2	21	21	NUM
easat-6445	380	3	]	]	X
easat-6445	380	4	s.	s.	PROPN
easat-6445	380	5	naseem	naseem	PROPN
easat-6445	380	6	,	,	PUNCT
easat-6445	380	7	g.	g.	PROPN
easat-6445	380	8	l.	l.	PROPN
easat-6445	380	9	fu	fu	PROPN
easat-6445	380	10	,	,	PUNCT
easat-6445	380	11	m.	m.	NOUN
easat-6445	380	12	mohsin	mohsin	PROPN
easat-6445	380	13	,	,	PUNCT
easat-6445	380	14	m.	m.	NOUN
easat-6445	380	15	z.	z.	PROPN
easat-6445	380	16	rehman	rehman	PROPN
easat-6445	380	17	,	,	PUNCT
easat-6445	380	18	and	and	CCONJ
easat-6445	380	19	s.	s.	PROPN
easat-6445	380	20	a.	a.	PROPN
easat-6445	380	21	baig	baig	PROPN
easat-6445	380	22	,	,	PUNCT
easat-6445	380	23	"	"	PUNCT
easat-6445	380	24	semi	semi	ADJ
easat-6445	380	25	-	-	ADJ
easat-6445	380	26	quantitative	quantitative	ADJ
easat-6445	380	27	environmental	environmental	ADJ
easat-6445	380	28	impact	impact	NOUN
easat-6445	380	29	assessment	assessment	NOUN
easat-6445	380	30	of	of	ADP
easat-6445	380	31	khewra	khewra	PROPN
easat-6445	380	32	salt	salt	NOUN
easat-6445	380	33	mine	mine	NOUN
easat-6445	380	34	of	of	ADP
easat-6445	380	35	pakistan	pakistan	PROPN
easat-6445	380	36	:	:	PUNCT
easat-6445	380	37	an	an	DET
easat-6445	380	38	application	application	NOUN
easat-6445	380	39	of	of	ADP
easat-6445	380	40	mathematical	mathematical	ADJ
easat-6445	380	41	approach	approach	NOUN
easat-6445	380	42	of	of	ADP
easat-6445	380	43	environmental	environmental	ADJ
easat-6445	380	44	sustainability	sustainability	NOUN
easat-6445	380	45	,	,	PUNCT
easat-6445	380	46	"	"	PUNCT
easat-6445	380	47	mining	mining	NOUN
easat-6445	380	48	metallurgy	metallurgy	NOUN
easat-6445	380	49	&	&	CCONJ
easat-6445	380	50	exploration	exploration	NOUN
easat-6445	380	51	,	,	PUNCT
easat-6445	380	52	vol	vol	NOUN
easat-6445	380	53	.	.	PROPN
easat-6445	380	54	37	37	NUM
easat-6445	380	55	,	,	PUNCT
easat-6445	380	56	pp	pp	ADJ
easat-6445	380	57	.	.	PUNCT
easat-6445	381	1	1185	1185	NUM
easat-6445	381	2	-	-	SYM
easat-6445	381	3	1196	1196	NUM
easat-6445	381	4	,	,	PUNCT
easat-6445	381	5	2020	2020	NUM
easat-6445	381	6	.	.	PUNCT
easat-6445	382	1	[	[	X
easat-6445	382	2	22	22	NUM
easat-6445	382	3	]	]	X
easat-6445	382	4	u.	u.	PROPN
easat-6445	382	5	m.	m.	PROPN
easat-6445	382	6	z.	z.	PROPN
easat-6445	382	7	rehman	rehman	PROPN
easat-6445	382	8	,	,	PUNCT
easat-6445	382	9	e.	e.	PROPN
easat-6445	382	10	malik	malik	PROPN
easat-6445	382	11	,	,	PUNCT
easat-6445	382	12	s.	s.	PROPN
easat-6445	382	13	a.	a.	PROPN
easat-6445	382	14	baig	baig	PROPN
easat-6445	382	15	,	,	PUNCT
easat-6445	382	16	h.	h.	PROPN
easat-6445	382	17	ur	ur	PROPN
easat-6445	382	18	rehman	rehman	PROPN
easat-6445	382	19	,	,	PUNCT
easat-6445	382	20	and	and	CCONJ
easat-6445	382	21	m.	m.	PROPN
easat-6445	382	22	hashim	hashim	PROPN
easat-6445	382	23	,	,	PUNCT
easat-6445	382	24	"	"	PUNCT
easat-6445	382	25	lean	lean	ADJ
easat-6445	382	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6445	382	27	https://doi.org/10.1016/s0361-3682(99)00007-0	https://doi.org/10.1016/s0361-3682(99)00007-0	NOUN
easat-6445	382	28	https://doi.org/10.1007/s10668-021-01324-0	https://doi.org/10.1007/s10668-021-01324-0	NUM
easat-6445	382	29	https://doi.org/10.3390/pr9060972	https://doi.org/10.3390/pr9060972	PROPN
easat-6445	382	30	https://doi.org/10.1016/j.bar.2007.11.003	https://doi.org/10.1016/j.bar.2007.11.003	PROPN
easat-6445	383	1	https://doi.org/10.1108/02686900810839866	https://doi.org/10.1108/02686900810839866	PROPN
easat-6445	384	1	https://doi.org/10.2478/ethemes-2020-0032	https://doi.org/10.2478/ethemes-2020-0032	PROPN
easat-6445	384	2	https://doi.org/10.32479/irmm.13681	https://doi.org/10.32479/irmm.13681	ADV
easat-6445	384	3	https://doi.org/10.1016/s0024-6301(99)00035-7	https://doi.org/10.1016/s0024-6301(99)00035-7	PROPN
easat-6445	384	4	2002	2002	NUM
easat-6445	384	5	edelweiss	edelweiss	PROPN
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easat-6445	384	7	science	science	NOUN
easat-6445	384	8	and	and	CCONJ
easat-6445	384	9	technology	technology	NOUN
easat-6445	384	10	issn	issn	PROPN
easat-6445	384	11	:	:	PUNCT
easat-6445	384	12	2576	2576	NUM
easat-6445	384	13	-	-	SYM
easat-6445	384	14	8484	8484	NUM
easat-6445	384	15	vol	vol	NOUN
easat-6445	384	16	.	.	PROPN
easat-6445	385	1	9	9	NUM
easat-6445	385	2	,	,	PUNCT
easat-6445	385	3	no	no	INTJ
easat-6445	385	4	.	.	NOUN
easat-6445	385	5	4	4	NUM
easat-6445	385	6	:	:	SYM
easat-6445	385	7	1985	1985	NUM
easat-6445	385	8	-	-	SYM
easat-6445	385	9	2002	2002	NUM
easat-6445	385	10	,	,	PUNCT
easat-6445	385	11	2025	2025	NUM
easat-6445	385	12	doi	doi	NOUN
easat-6445	385	13	:	:	PUNCT
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easat-6445	385	15	©	©	NOUN
easat-6445	385	16	2025	2025	NUM
easat-6445	385	17	by	by	ADP
easat-6445	385	18	the	the	DET
easat-6445	385	19	authors	author	NOUN
easat-6445	385	20	;	;	PUNCT
easat-6445	385	21	licensee	licensee	PROPN
easat-6445	385	22	learning	learn	VERB
easat-6445	385	23	gate	gate	PROPN
easat-6445	385	24	accounting	accounting	NOUN
easat-6445	385	25	awrareness	awrareness	NOUN
easat-6445	385	26	:	:	PUNCT
easat-6445	385	27	a	a	DET
easat-6445	385	28	qualitative	qualitative	ADJ
easat-6445	385	29	study	study	NOUN
easat-6445	385	30	on	on	ADP
easat-6445	385	31	lean	lean	ADJ
easat-6445	385	32	accounting	accounting	NOUN
easat-6445	385	33	perception	perception	NOUN
easat-6445	385	34	,	,	PUNCT
easat-6445	385	35	"	"	PUNCT
easat-6445	385	36	international	international	ADJ
easat-6445	385	37	journal	journal	NOUN
easat-6445	385	38	of	of	ADP
easat-6445	385	39	management	management	NOUN
easat-6445	385	40	,	,	PUNCT
easat-6445	385	41	vol	vol	NOUN
easat-6445	385	42	.	.	PROPN
easat-6445	385	43	12	12	NUM
easat-6445	385	44	,	,	PUNCT
easat-6445	385	45	no	no	INTJ
easat-6445	385	46	.	.	NOUN
easat-6445	385	47	6	6	NUM
easat-6445	385	48	,	,	PUNCT
easat-6445	385	49	pp	pp	ADJ
easat-6445	385	50	.	.	PUNCT
easat-6445	386	1	28	28	NUM
easat-6445	386	2	-	-	SYM
easat-6445	386	3	42	42	NUM
easat-6445	386	4	,	,	PUNCT
easat-6445	386	5	2021	2021	NUM
easat-6445	386	6	.	.	PUNCT
easat-6445	387	1	https://doi.org/10.34218/ijm.12.6.2021.002	https://doi.org/10.34218/ijm.12.6.2021.002	NOUN
easat-6445	388	1	[	[	X
easat-6445	388	2	23	23	NUM
easat-6445	388	3	]	]	PUNCT
easat-6445	388	4	d.	d.	PROPN
easat-6445	388	5	a.	a.	PROPN
easat-6445	388	6	a.	a.	PROPN
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easat-6445	388	8	,	,	PUNCT
easat-6445	388	9	s.	s.	PROPN
easat-6445	388	10	m.	m.	PROPN
easat-6445	388	11	j.	j.	PROPN
easat-6445	388	12	al	al	PROPN
easat-6445	388	13	-	-	PUNCT
easat-6445	388	14	kawaz	kawaz	PROPN
easat-6445	388	15	,	,	PUNCT
easat-6445	388	16	and	and	CCONJ
easat-6445	388	17	a.	a.	NOUN
easat-6445	388	18	a.	a.	NOUN
easat-6445	388	19	abbas	abbas	PROPN
easat-6445	388	20	,	,	PUNCT
easat-6445	388	21	"	"	PUNCT
easat-6445	388	22	improving	improve	VERB
easat-6445	388	23	product	product	NOUN
easat-6445	388	24	quality	quality	NOUN
easat-6445	388	25	under	under	ADP
easat-6445	388	26	the	the	DET
easat-6445	388	27	application	application	NOUN
easat-6445	388	28	of	of	ADP
easat-6445	388	29	lean	lean	ADJ
easat-6445	388	30	accounting	accounting	NOUN
easat-6445	388	31	tools	tool	NOUN
easat-6445	388	32	within	within	ADP
easat-6445	388	33	the	the	DET
easat-6445	388	34	behavioral	behavioral	ADJ
easat-6445	388	35	approach	approach	NOUN
easat-6445	388	36	,	,	PUNCT
easat-6445	388	37	"	"	PUNCT
easat-6445	388	38	international	international	ADJ
easat-6445	388	39	journal	journal	NOUN
easat-6445	388	40	of	of	ADP
easat-6445	388	41	economics	economic	NOUN
easat-6445	388	42	and	and	CCONJ
easat-6445	388	43	financial	financial	ADJ
easat-6445	388	44	issues	issue	NOUN
easat-6445	388	45	,	,	PUNCT
easat-6445	388	46	vol	vol	NOUN
easat-6445	388	47	.	.	PROPN
easat-6445	388	48	11	11	NUM
easat-6445	388	49	,	,	PUNCT
easat-6445	388	50	no	no	INTJ
easat-6445	388	51	.	.	NOUN
easat-6445	388	52	2	2	NUM
easat-6445	388	53	,	,	PUNCT
easat-6445	388	54	pp	pp	ADJ
easat-6445	388	55	.	.	PUNCT
easat-6445	389	1	76	76	NUM
easat-6445	389	2	-	-	SYM
easat-6445	389	3	87	87	NUM
easat-6445	389	4	,	,	PUNCT
easat-6445	389	5	2021	2021	NUM
easat-6445	389	6	.	.	PUNCT
easat-6445	390	1	https://doi.org/10.32479/ijefi.10610	https://doi.org/10.32479/ijefi.10610	PROPN
easat-6445	391	1	[	[	X
easat-6445	391	2	24	24	NUM
easat-6445	391	3	]	]	PUNCT
easat-6445	391	4	f.	f.	PROPN
easat-6445	391	5	mane	mane	PROPN
easat-6445	391	6	and	and	CCONJ
easat-6445	391	7	s.	s.	PROPN
easat-6445	391	8	buqsari	buqsari	PROPN
easat-6445	391	9	,	,	PUNCT
easat-6445	391	10	"	"	PUNCT
easat-6445	391	11	the	the	DET
easat-6445	391	12	effect	effect	NOUN
easat-6445	391	13	of	of	ADP
easat-6445	391	14	lean	lean	ADJ
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easat-6445	391	16	on	on	ADP
easat-6445	391	17	reducing	reduce	VERB
easat-6445	391	18	the	the	DET
easat-6445	391	19	costs	cost	NOUN
easat-6445	391	20	of	of	ADP
easat-6445	391	21	the	the	DET
easat-6445	391	22	production	production	NOUN
easat-6445	391	23	process	process	NOUN
easat-6445	391	24	for	for	ADP
easat-6445	391	25	industrial	industrial	ADJ
easat-6445	391	26	companies	company	NOUN
easat-6445	391	27	,	,	PUNCT
easat-6445	391	28	"	"	PUNCT
easat-6445	391	29	journal	journal	NOUN
easat-6445	391	30	of	of	ADP
easat-6445	391	31	humanity	humanity	NOUN
easat-6445	391	32	and	and	CCONJ
easat-6445	391	33	social	social	ADJ
easat-6445	391	34	,	,	PUNCT
easat-6445	391	35	vol	vol	NOUN
easat-6445	391	36	.	.	PROPN
easat-6445	391	37	7	7	NUM
easat-6445	391	38	,	,	PUNCT
easat-6445	391	39	no	no	INTJ
easat-6445	391	40	.	.	NOUN
easat-6445	391	41	3	3	NUM
easat-6445	391	42	,	,	PUNCT
easat-6445	391	43	pp	pp	ADJ
easat-6445	391	44	.	.	PUNCT
easat-6445	392	1	1	1	NUM
easat-6445	392	2	-	-	SYM
easat-6445	392	3	21	21	NUM
easat-6445	392	4	,	,	PUNCT
easat-6445	392	5	2021	2021	NUM
easat-6445	392	6	.	.	PUNCT
easat-6445	393	1	[	[	X
easat-6445	393	2	25	25	NUM
easat-6445	393	3	]	]	X
easat-6445	393	4	d.	d.	PROPN
easat-6445	393	5	t.	t.	PROPN
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easat-6445	393	7	,	,	PUNCT
easat-6445	393	8	the	the	DET
easat-6445	393	9	contingency	contingency	NOUN
easat-6445	393	10	theory	theory	NOUN
easat-6445	393	11	of	of	ADP
easat-6445	393	12	management	management	NOUN
easat-6445	393	13	accounting	accounting	NOUN
easat-6445	393	14	:	:	PUNCT
easat-6445	393	15	achievement	achievement	NOUN
easat-6445	393	16	and	and	CCONJ
easat-6445	393	17	prognosis	prognosis	NOUN
easat-6445	393	18	.	.	PUNCT
easat-6445	394	1	in	in	ADP
easat-6445	394	2	c.	c.	PROPN
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easat-6445	394	4	,	,	PUNCT
easat-6445	394	5	d.	d.	PROPN
easat-6445	394	6	otley	otley	PROPN
easat-6445	394	7	,	,	PUNCT
easat-6445	394	8	&	&	CCONJ
easat-6445	394	9	k.	k.	PROPN
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easat-6445	394	11	(	(	PUNCT
easat-6445	394	12	eds	ed	NOUN
easat-6445	394	13	.	.	PUNCT
easat-6445	394	14	)	)	PUNCT
easat-6445	394	15	,	,	PUNCT
easat-6445	394	16	readings	reading	NOUN
easat-6445	394	17	in	in	ADP
easat-6445	394	18	accounting	account	VERB
easat-6445	394	19	for	for	ADP
easat-6445	394	20	management	management	NOUN
easat-6445	394	21	control	control	NOUN
easat-6445	394	22	.	.	PUNCT
easat-6445	395	1	united	united	PROPN
easat-6445	395	2	states	states	PROPN
easat-6445	395	3	:	:	PUNCT
easat-6445	395	4	springer	springer	NOUN
easat-6445	395	5	,	,	PUNCT
easat-6445	395	6	1980	1980	NUM
easat-6445	395	7	.	.	PUNCT
easat-6445	396	1	[	[	X
easat-6445	396	2	26	26	NUM
easat-6445	396	3	]	]	X
easat-6445	396	4	c.	c.	PROPN
easat-6445	396	5	huang	huang	PROPN
easat-6445	396	6	,	,	PUNCT
easat-6445	396	7	m.	m.	NOUN
easat-6445	396	8	tayles	tayle	NOUN
easat-6445	396	9	,	,	PUNCT
easat-6445	396	10	and	and	CCONJ
easat-6445	396	11	r.	r.	PROPN
easat-6445	396	12	luther	luther	PROPN
easat-6445	396	13	,	,	PUNCT
easat-6445	396	14	"	"	PUNCT
easat-6445	396	15	contingency	contingency	NOUN
easat-6445	396	16	factors	factor	NOUN
easat-6445	396	17	influencing	influence	VERB
easat-6445	396	18	the	the	DET
easat-6445	396	19	availability	availability	NOUN
easat-6445	396	20	of	of	ADP
easat-6445	396	21	internal	internal	ADJ
easat-6445	396	22	intellectual	intellectual	ADJ
easat-6445	396	23	capital	capital	NOUN
easat-6445	396	24	information	information	NOUN
easat-6445	396	25	,	,	PUNCT
easat-6445	396	26	"	"	PUNCT
easat-6445	396	27	journal	journal	NOUN
easat-6445	396	28	of	of	ADP
easat-6445	396	29	financial	financial	ADJ
easat-6445	396	30	reporting	reporting	NOUN
easat-6445	396	31	and	and	CCONJ
easat-6445	396	32	accounting	accounting	NOUN
easat-6445	396	33	,	,	PUNCT
easat-6445	396	34	vol	vol	NOUN
easat-6445	396	35	.	.	PROPN
easat-6445	396	36	8	8	NUM
easat-6445	396	37	,	,	PUNCT
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easat-6445	396	39	.	.	NOUN
easat-6445	396	40	1	1	NUM
easat-6445	396	41	,	,	PUNCT
easat-6445	396	42	pp	pp	ADJ
easat-6445	396	43	.	.	PUNCT
easat-6445	397	1	4	4	NUM
easat-6445	397	2	-	-	SYM
easat-6445	397	3	21	21	NUM
easat-6445	397	4	,	,	PUNCT
easat-6445	397	5	2010	2010	NUM
easat-6445	397	6	.	.	PUNCT
easat-6445	398	1	https://doi.org/10.1108/19852511011055916	https://doi.org/10.1108/19852511011055916	X
easat-6445	399	1	[	[	X
easat-6445	399	2	27	27	NUM
easat-6445	399	3	]	]	X
easat-6445	399	4	j.	j.	PROPN
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easat-6445	399	6	,	,	PUNCT
easat-6445	399	7	designing	design	VERB
easat-6445	399	8	complex	complex	ADJ
easat-6445	399	9	organizations	organization	NOUN
easat-6445	399	10	.	.	PUNCT
easat-6445	400	1	reading	reading	NOUN
easat-6445	400	2	,	,	PUNCT
easat-6445	400	3	ma	ma	PROPN
easat-6445	400	4	:	:	PUNCT
easat-6445	400	5	addison	addison	PROPN
easat-6445	400	6	-	-	PUNCT
easat-6445	400	7	wesley	wesley	PROPN
easat-6445	400	8	,	,	PUNCT
easat-6445	400	9	1973	1973	NUM
easat-6445	400	10	.	.	PUNCT
easat-6445	401	1	[	[	X
easat-6445	401	2	28	28	NUM
easat-6445	401	3	]	]	X
easat-6445	401	4	m.	m.	NOUN
easat-6445	401	5	mohsin	mohsin	PROPN
easat-6445	401	6	,	,	PUNCT
easat-6445	401	7	s.	s.	PROPN
easat-6445	401	8	naseem	naseem	PROPN
easat-6445	401	9	,	,	PUNCT
easat-6445	401	10	m.	m.	NOUN
easat-6445	401	11	zia‐ur‐rehman	zia‐ur‐rehman	NOUN
easat-6445	401	12	,	,	PUNCT
easat-6445	401	13	s.	s.	PROPN
easat-6445	401	14	a.	a.	PROPN
easat-6445	401	15	baig	baig	PROPN
easat-6445	401	16	,	,	PUNCT
easat-6445	401	17	and	and	CCONJ
easat-6445	401	18	s.	s.	PROPN
easat-6445	401	19	salamat	salamat	PROPN
easat-6445	401	20	,	,	PUNCT
easat-6445	401	21	"	"	PUNCT
easat-6445	401	22	the	the	DET
easat-6445	401	23	crypto‐trade	crypto‐trade	NOUN
easat-6445	401	24	volume	volume	NOUN
easat-6445	401	25	,	,	PUNCT
easat-6445	401	26	gdp	gdp	NOUN
easat-6445	401	27	,	,	PUNCT
easat-6445	401	28	energy	energy	NOUN
easat-6445	401	29	use	use	NOUN
easat-6445	401	30	,	,	PUNCT
easat-6445	401	31	and	and	CCONJ
easat-6445	401	32	environmental	environmental	ADJ
easat-6445	401	33	degradation	degradation	NOUN
easat-6445	401	34	sustainability	sustainability	NOUN
easat-6445	401	35	:	:	PUNCT
easat-6445	401	36	an	an	DET
easat-6445	401	37	analysis	analysis	NOUN
easat-6445	401	38	of	of	ADP
easat-6445	401	39	the	the	DET
easat-6445	401	40	top	top	ADJ
easat-6445	401	41	20	20	NUM
easat-6445	401	42	crypto‐trader	crypto‐trader	NOUN
easat-6445	401	43	countries	country	NOUN
easat-6445	401	44	,	,	PUNCT
easat-6445	401	45	"	"	PUNCT
easat-6445	401	46	international	international	ADJ
easat-6445	401	47	journal	journal	NOUN
easat-6445	401	48	of	of	ADP
easat-6445	401	49	finance	finance	PROPN
easat-6445	401	50	&	&	CCONJ
easat-6445	401	51	economics	economic	NOUN
easat-6445	401	52	,	,	PUNCT
easat-6445	401	53	vol	vol	NOUN
easat-6445	401	54	.	.	PROPN
easat-6445	401	55	28	28	NUM
easat-6445	401	56	,	,	PUNCT
easat-6445	401	57	no	no	INTJ
easat-6445	401	58	.	.	NOUN
easat-6445	401	59	1	1	NUM
easat-6445	401	60	,	,	PUNCT
easat-6445	401	61	pp	pp	ADJ
easat-6445	401	62	.	.	PUNCT
easat-6445	402	1	651	651	NUM
easat-6445	402	2	-	-	SYM
easat-6445	402	3	667	667	NUM
easat-6445	402	4	,	,	PUNCT
easat-6445	402	5	2023	2023	NUM
easat-6445	402	6	.	.	PUNCT
easat-6445	403	1	[	[	X
easat-6445	403	2	29	29	NUM
easat-6445	403	3	]	]	PUNCT
easat-6445	403	4	m.	m.	NOUN
easat-6445	403	5	ezzamel	ezzamel	NOUN
easat-6445	403	6	,	,	PUNCT
easat-6445	403	7	"	"	PUNCT
easat-6445	403	8	the	the	DET
easat-6445	403	9	impact	impact	NOUN
easat-6445	403	10	of	of	ADP
easat-6445	403	11	environmental	environmental	ADJ
easat-6445	403	12	uncertainty	uncertainty	NOUN
easat-6445	403	13	,	,	PUNCT
easat-6445	403	14	managerial	managerial	ADJ
easat-6445	403	15	autonomy	autonomy	NOUN
easat-6445	403	16	and	and	CCONJ
easat-6445	403	17	size	size	NOUN
easat-6445	403	18	on	on	ADP
easat-6445	403	19	budget	budget	NOUN
easat-6445	403	20	characteristics	characteristic	NOUN
easat-6445	403	21	,	,	PUNCT
easat-6445	403	22	"	"	PUNCT
easat-6445	403	23	management	management	NOUN
easat-6445	403	24	accounting	accounting	NOUN
easat-6445	403	25	research	research	NOUN
easat-6445	403	26	,	,	PUNCT
easat-6445	403	27	vol	vol	NOUN
easat-6445	403	28	.	.	PROPN
easat-6445	403	29	1	1	NUM
easat-6445	403	30	,	,	PUNCT
easat-6445	403	31	no	no	INTJ
easat-6445	403	32	.	.	NOUN
easat-6445	403	33	3	3	NUM
easat-6445	403	34	,	,	PUNCT
easat-6445	403	35	pp	pp	ADJ
easat-6445	403	36	.	.	PUNCT
easat-6445	404	1	181	181	NUM
easat-6445	404	2	-	-	SYM
easat-6445	404	3	197	197	NUM
easat-6445	404	4	,	,	PUNCT
easat-6445	404	5	1990	1990	NUM
easat-6445	404	6	.	.	PUNCT
easat-6445	405	1	https://doi.org/10.1016/s1044-5005(90)70010-2	https://doi.org/10.1016/s1044-5005(90)70010-2	VERB
easat-6445	405	2	[	[	X
easat-6445	405	3	30	30	NUM
easat-6445	405	4	]	]	PUNCT
easat-6445	405	5	r.	r.	PROPN
easat-6445	405	6	g.	g.	PROPN
easat-6445	405	7	cooper	cooper	PROPN
easat-6445	405	8	,	,	PUNCT
easat-6445	405	9	"	"	PUNCT
easat-6445	405	10	developing	develop	VERB
easat-6445	405	11	new	new	ADJ
easat-6445	405	12	products	product	NOUN
easat-6445	405	13	on	on	ADP
easat-6445	405	14	time	time	NOUN
easat-6445	405	15	,	,	PUNCT
easat-6445	405	16	in	in	ADP
easat-6445	405	17	time	time	NOUN
easat-6445	405	18	,	,	PUNCT
easat-6445	405	19	"	"	PUNCT
easat-6445	405	20	research	research	NOUN
easat-6445	405	21	-	-	PUNCT
easat-6445	405	22	technology	technology	NOUN
easat-6445	405	23	management	management	NOUN
easat-6445	405	24	,	,	PUNCT
easat-6445	405	25	vol	vol	NOUN
easat-6445	405	26	.	.	PROPN
easat-6445	406	1	38	38	NUM
easat-6445	406	2	,	,	PUNCT
easat-6445	406	3	no	no	INTJ
easat-6445	406	4	.	.	NOUN
easat-6445	406	5	5	5	NUM
easat-6445	406	6	,	,	PUNCT
easat-6445	406	7	pp	pp	ADJ
easat-6445	406	8	.	.	PUNCT
easat-6445	407	1	49	49	NUM
easat-6445	407	2	-	-	SYM
easat-6445	407	3	57	57	NUM
easat-6445	407	4	,	,	PUNCT
easat-6445	407	5	1995	1995	NUM
easat-6445	407	6	.	.	PUNCT
easat-6445	408	1	https://doi.org/10.1080/08956308.1995.11674295	https://doi.org/10.1080/08956308.1995.11674295	PUNCT
easat-6445	409	1	[	[	X
easat-6445	409	2	31	31	NUM
easat-6445	409	3	]	]	PUNCT
easat-6445	409	4	s.	s.	PROPN
easat-6445	409	5	n.	n.	PROPN
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easat-6445	409	8	c.	c.	PROPN
easat-6445	409	9	g.	g.	PROPN
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easat-6445	409	13	organizational	organizational	ADJ
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easat-6445	409	16	the	the	DET
easat-6445	409	17	adoption	adoption	NOUN
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easat-6445	409	19	strategic	strategic	ADJ
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easat-6445	409	21	accounting	accounting	NOUN
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easat-6445	409	25	firms	firm	NOUN
easat-6445	409	26	in	in	ADP
easat-6445	409	27	kenya	kenya	PROPN
easat-6445	409	28	,	,	PUNCT
easat-6445	409	29	"	"	PUNCT
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easat-6445	409	31	journal	journal	NOUN
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easat-6445	409	33	advanced	advanced	ADJ
easat-6445	409	34	research	research	NOUN
easat-6445	409	35	in	in	ADP
easat-6445	409	36	management	management	NOUN
easat-6445	409	37	and	and	CCONJ
easat-6445	409	38	social	social	ADJ
easat-6445	409	39	sciences	science	NOUN
easat-6445	409	40	,	,	PUNCT
easat-6445	409	41	vol	vol	NOUN
easat-6445	409	42	.	.	PROPN
easat-6445	409	43	5	5	NUM
easat-6445	409	44	,	,	PUNCT
easat-6445	409	45	no	no	INTJ
easat-6445	409	46	.	.	NOUN
easat-6445	409	47	4	4	NUM
easat-6445	409	48	,	,	PUNCT
easat-6445	409	49	pp	pp	ADJ
easat-6445	409	50	.	.	PUNCT
easat-6445	409	51	167	167	NUM
easat-6445	409	52	-	-	SYM
easat-6445	409	53	182	182	NUM
easat-6445	409	54	,	,	PUNCT
easat-6445	409	55	2016	2016	NUM
easat-6445	409	56	.	.	PUNCT
easat-6445	410	1	[	[	X
easat-6445	410	2	32	32	NUM
easat-6445	410	3	]	]	PUNCT
easat-6445	410	4	b.	b.	PROPN
easat-6445	410	5	g.	g.	PROPN
easat-6445	410	6	tabachnick	tabachnick	PROPN
easat-6445	410	7	and	and	CCONJ
easat-6445	410	8	l.	l.	PROPN
easat-6445	410	9	s.	s.	PROPN
easat-6445	410	10	fidell	fidell	PROPN
easat-6445	410	11	,	,	PUNCT
easat-6445	410	12	using	use	VERB
easat-6445	410	13	multivariate	multivariate	NOUN
easat-6445	410	14	statistics	statistic	NOUN
easat-6445	410	15	.	.	PUNCT
easat-6445	411	1	new	new	PROPN
easat-6445	411	2	york	york	PROPN
easat-6445	411	3	:	:	PUNCT
easat-6445	411	4	harper	harper	PROPN
easat-6445	411	5	collins	collins	PROPN
easat-6445	411	6	,	,	PUNCT
easat-6445	411	7	1996	1996	NUM
easat-6445	411	8	.	.	PUNCT
easat-6445	412	1	[	[	X
easat-6445	412	2	33	33	NUM
easat-6445	412	3	]	]	PUNCT
easat-6445	412	4	j.	j.	PROPN
easat-6445	412	5	f.	f.	PROPN
easat-6445	412	6	hair	hair	PROPN
easat-6445	412	7	jr	jr	PROPN
easat-6445	412	8	.	.	PROPN
easat-6445	412	9	,	,	PUNCT
easat-6445	412	10	w.	w.	PROPN
easat-6445	412	11	c.	c.	PROPN
easat-6445	412	12	black	black	PROPN
easat-6445	412	13	,	,	PUNCT
easat-6445	412	14	b.	b.	PROPN
easat-6445	412	15	j.	j.	PROPN
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easat-6445	412	17	,	,	PUNCT
easat-6445	412	18	and	and	CCONJ
easat-6445	412	19	r.	r.	PROPN
easat-6445	412	20	e.	e.	PROPN
easat-6445	412	21	anderson	anderson	PROPN
easat-6445	412	22	,	,	PUNCT
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easat-6445	412	24	data	datum	NOUN
easat-6445	412	25	analysis	analysis	NOUN
easat-6445	412	26	,	,	PUNCT
easat-6445	412	27	7th	7th	ADJ
easat-6445	412	28	ed	ed	NOUN
easat-6445	412	29	.	.	PUNCT
easat-6445	413	1	upper	upper	ADJ
easat-6445	413	2	saddle	saddle	PROPN
easat-6445	413	3	river	river	NOUN
easat-6445	413	4	:	:	PUNCT
easat-6445	413	5	prentice	prentice	PROPN
easat-6445	413	6	hall	hall	PROPN
easat-6445	413	7	,	,	PUNCT
easat-6445	413	8	2009	2009	NUM
easat-6445	413	9	.	.	PUNCT
easat-6445	414	1	[	[	X
easat-6445	414	2	34	34	NUM
easat-6445	414	3	]	]	PUNCT
easat-6445	414	4	t.	t.	PROPN
easat-6445	414	5	hoang	hoang	PROPN
easat-6445	414	6	and	and	CCONJ
easat-6445	414	7	n.	n.	PROPN
easat-6445	414	8	m.	m.	PROPN
easat-6445	414	9	n.	n.	PROPN
easat-6445	414	10	chu	chu	PROPN
easat-6445	414	11	,	,	PUNCT
easat-6445	414	12	analyzing	analyze	VERB
easat-6445	414	13	researched	research	VERB
easat-6445	414	14	data	datum	NOUN
easat-6445	414	15	with	with	ADP
easat-6445	414	16	spss	spss	PROPN
easat-6445	414	17	,	,	PUNCT
easat-6445	414	18	2nd	2nd	ADJ
easat-6445	414	19	ed	ed	NOUN
easat-6445	414	20	.	.	PUNCT
easat-6445	415	1	ho	ho	PROPN
easat-6445	415	2	chi	chi	PROPN
easat-6445	415	3	minh	minh	PROPN
easat-6445	415	4	city	city	PROPN
easat-6445	415	5	,	,	PUNCT
easat-6445	415	6	vietnam	vietnam	PROPN
easat-6445	415	7	:	:	PUNCT
easat-6445	415	8	hong	hong	PROPN
easat-6445	415	9	duc	duc	PROPN
easat-6445	415	10	publishing	publishing	PROPN
easat-6445	415	11	house	house	PROPN
easat-6445	415	12	,	,	PUNCT
easat-6445	415	13	2008	2008	NUM
easat-6445	415	14	.	.	PUNCT
easat-6445	416	1	[	[	X
easat-6445	416	2	35	35	NUM
easat-6445	416	3	]	]	X
easat-6445	416	4	j.	j.	PROPN
easat-6445	416	5	hair	hair	PROPN
easat-6445	416	6	,	,	PUNCT
easat-6445	416	7	w.	w.	PROPN
easat-6445	416	8	black	black	PROPN
easat-6445	416	9	,	,	PUNCT
easat-6445	416	10	b.	b.	PROPN
easat-6445	416	11	babin	babin	PROPN
easat-6445	416	12	,	,	PUNCT
easat-6445	416	13	r.	r.	PROPN
easat-6445	416	14	anderson	anderson	PROPN
easat-6445	416	15	,	,	PUNCT
easat-6445	416	16	and	and	CCONJ
easat-6445	416	17	r.	r.	PROPN
easat-6445	416	18	tatham	tatham	PROPN
easat-6445	416	19	,	,	PUNCT
easat-6445	416	20	multivariate	multivariate	NOUN
easat-6445	416	21	data	datum	NOUN
easat-6445	416	22	analysis	analysis	NOUN
easat-6445	416	23	,	,	PUNCT
easat-6445	416	24	6th	6th	ADJ
easat-6445	416	25	ed	ed	NOUN
easat-6445	416	26	.	.	PUNCT
easat-6445	417	1	upper	upper	ADJ
easat-6445	417	2	saddle	saddle	PROPN
easat-6445	417	3	river	river	NOUN
easat-6445	417	4	:	:	PUNCT
easat-6445	417	5	pearson	pearson	PROPN
easat-6445	417	6	prentice	prentice	PROPN
easat-6445	417	7	hall	hall	PROPN
easat-6445	417	8	,	,	PUNCT
easat-6445	417	9	2006	2006	NUM
easat-6445	417	10	.	.	PUNCT
easat-6445	418	1	https://doi.org/10.34218/ijm.12.6.2021.002	https://doi.org/10.34218/ijm.12.6.2021.002	NOUN
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easat-6445	418	5	https://doi.org/10.1080/08956308.1995.11674295	https://doi.org/10.1080/08956308.1995.11674295	PUNCT