id	sid	tid	token	lemma	pos
easat-9094	1	1	edelweiss	edelweiss	PROPN
easat-9094	1	2	applied	apply	VERB
easat-9094	1	3	science	science	NOUN
easat-9094	1	4	and	and	CCONJ
easat-9094	1	5	technology	technology	NOUN
easat-9094	1	6	issn	issn	PROPN
easat-9094	1	7	:	:	PUNCT
easat-9094	1	8	2576	2576	NUM
easat-9094	1	9	-	-	SYM
easat-9094	1	10	8484	8484	NUM
easat-9094	1	11	vol	vol	NOUN
easat-9094	1	12	.	.	PROPN
easat-9094	2	1	9	9	NUM
easat-9094	2	2	,	,	PUNCT
easat-9094	2	3	no	no	INTJ
easat-9094	2	4	.	.	NOUN
easat-9094	2	5	7	7	NUM
easat-9094	2	6	,	,	PUNCT
easat-9094	2	7	2090	2090	NUM
easat-9094	2	8	-	-	SYM
easat-9094	2	9	2107	2107	NUM
easat-9094	2	10	2025	2025	NUM
easat-9094	2	11	publisher	publisher	NOUN
easat-9094	2	12	:	:	PUNCT
easat-9094	2	13	learning	learn	VERB
easat-9094	2	14	gate	gate	NOUN
easat-9094	2	15	doi	doi	PROPN
easat-9094	2	16	:	:	PUNCT
easat-9094	2	17	10.55214/2576	10.55214/2576	NUM
easat-9094	2	18	-	-	SYM
easat-9094	2	19	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	3	1	©	©	PROPN
easat-9094	3	2	2025	2025	NUM
easat-9094	3	3	by	by	ADP
easat-9094	3	4	the	the	DET
easat-9094	3	5	authors	author	NOUN
easat-9094	3	6	;	;	PUNCT
easat-9094	3	7	licensee	licensee	PROPN
easat-9094	3	8	learning	learning	NOUN
easat-9094	3	9	gate	gate	NOUN
easat-9094	3	10	©	©	PROPN
easat-9094	3	11	2025	2025	NUM
easat-9094	3	12	by	by	ADP
easat-9094	3	13	the	the	DET
easat-9094	3	14	authors	author	NOUN
easat-9094	3	15	;	;	PUNCT
easat-9094	3	16	licensee	licensee	PROPN
easat-9094	3	17	learning	learning	NOUN
easat-9094	3	18	gate	gate	NOUN
easat-9094	3	19	history	history	NOUN
easat-9094	3	20	:	:	PUNCT
easat-9094	3	21	received	receive	VERB
easat-9094	3	22	:	:	PUNCT
easat-9094	3	23	26	26	NUM
easat-9094	3	24	may	may	PROPN
easat-9094	3	25	2025	2025	NUM
easat-9094	3	26	;	;	PUNCT
easat-9094	3	27	revised	revise	VERB
easat-9094	3	28	:	:	PUNCT
easat-9094	3	29	8	8	NUM
easat-9094	3	30	july	july	NOUN
easat-9094	3	31	2025	2025	NUM
easat-9094	3	32	;	;	PUNCT
easat-9094	3	33	accepted	accept	VERB
easat-9094	3	34	:	:	PUNCT
easat-9094	3	35	11	11	NUM
easat-9094	3	36	july	july	NOUN
easat-9094	3	37	2025	2025	NUM
easat-9094	3	38	;	;	PUNCT
easat-9094	3	39	published	publish	VERB
easat-9094	3	40	:	:	PUNCT
easat-9094	4	1	26	26	NUM
easat-9094	4	2	july	july	PROPN
easat-9094	4	3	2025	2025	NUM
easat-9094	4	4	*	*	PUNCT
easat-9094	4	5	correspondence	correspondence	NOUN
easat-9094	4	6	:	:	PUNCT
easat-9094	4	7	azleens@uniten.edu.my	azleens@uniten.edu.my	ADJ
easat-9094	4	8	technological	technological	ADJ
easat-9094	4	9	factors	factor	NOUN
easat-9094	4	10	influencing	influence	VERB
easat-9094	4	11	e	e	NOUN
easat-9094	4	12	-	-	NOUN
easat-9094	4	13	invoice	invoice	ADJ
easat-9094	4	14	:	:	PUNCT
easat-9094	4	15	qualitative	qualitative	ADJ
easat-9094	4	16	insights	insight	NOUN
easat-9094	4	17	from	from	ADP
easat-9094	4	18	malaysia	malaysia	PROPN
easat-9094	4	19	’s	’s	PART
easat-9094	4	20	early	early	ADJ
easat-9094	4	21	implementation	implementation	NOUN
easat-9094	4	22	azleen	azleen	PROPN
easat-9094	4	23	ilias1	ilias1	PROPN
easat-9094	4	24	*	*	PROPN
easat-9094	4	25	,	,	PUNCT
easat-9094	4	26	nasrudin	nasrudin	NOUN
easat-9094	4	27	baidi2	baidi2	PROPN
easat-9094	4	28	,	,	PUNCT
easat-9094	4	29	erlane	erlane	PROPN
easat-9094	4	30	k.	k.	PROPN
easat-9094	4	31	ghani3	ghani3	PROPN
easat-9094	4	32	,	,	PUNCT
easat-9094	4	33	kamaruzzaman	kamaruzzaman	PROPN
easat-9094	4	34	mohammad4	mohammad4	PROPN
easat-9094	4	35	1department	1department	NUM
easat-9094	4	36	of	of	ADP
easat-9094	4	37	accounting	accounting	NOUN
easat-9094	4	38	and	and	CCONJ
easat-9094	4	39	finance	finance	NOUN
easat-9094	4	40	,	,	PUNCT
easat-9094	4	41	uniten	uniten	VERB
easat-9094	4	42	business	business	NOUN
easat-9094	4	43	school	school	NOUN
easat-9094	4	44	,	,	PUNCT
easat-9094	4	45	institute	institute	NOUN
easat-9094	4	46	of	of	ADP
easat-9094	4	47	energy	energy	NOUN
easat-9094	4	48	,	,	PUNCT
easat-9094	4	49	policy	policy	NOUN
easat-9094	4	50	,	,	PUNCT
easat-9094	4	51	and	and	CCONJ
easat-9094	4	52	research	research	NOUN
easat-9094	4	53	(	(	PUNCT
easat-9094	4	54	iepre	iepre	PROPN
easat-9094	4	55	)	)	PUNCT
easat-9094	4	56	,	,	PUNCT
easat-9094	4	57	universiti	universiti	PROPN
easat-9094	4	58	tenaga	tenaga	PROPN
easat-9094	4	59	nasional	nasional	PROPN
easat-9094	4	60	,	,	PUNCT
easat-9094	4	61	26700	26700	NUM
easat-9094	4	62	,	,	PUNCT
easat-9094	4	63	pahang	pahang	PROPN
easat-9094	4	64	,	,	PUNCT
easat-9094	4	65	malaysia	malaysia	PROPN
easat-9094	4	66	;	;	PUNCT
easat-9094	4	67	azleens@uniten.edu.my	azleens@uniten.edu.my	PROPN
easat-9094	4	68	(	(	PUNCT
easat-9094	4	69	a.i	a.i	PROPN
easat-9094	4	70	.	.	PROPN
easat-9094	4	71	)	)	PUNCT
easat-9094	4	72	.	.	PUNCT
easat-9094	5	1	2department	2department	NUM
easat-9094	5	2	of	of	ADP
easat-9094	5	3	business	business	NOUN
easat-9094	5	4	and	and	CCONJ
easat-9094	5	5	management	management	NOUN
easat-9094	5	6	,	,	PUNCT
easat-9094	5	7	uniten	uniten	VERB
easat-9094	5	8	business	business	NOUN
easat-9094	5	9	school	school	NOUN
easat-9094	5	10	,	,	PUNCT
easat-9094	5	11	institute	institute	NOUN
easat-9094	5	12	of	of	ADP
easat-9094	5	13	energy	energy	NOUN
easat-9094	5	14	,	,	PUNCT
easat-9094	5	15	policy	policy	NOUN
easat-9094	5	16	,	,	PUNCT
easat-9094	5	17	and	and	CCONJ
easat-9094	5	18	research	research	NOUN
easat-9094	5	19	(	(	PUNCT
easat-9094	5	20	iepre	iepre	PROPN
easat-9094	5	21	)	)	PUNCT
easat-9094	5	22	,	,	PUNCT
easat-9094	5	23	universiti	universiti	PROPN
easat-9094	5	24	tenaga	tenaga	PROPN
easat-9094	5	25	nasional	nasional	PROPN
easat-9094	5	26	,	,	PUNCT
easat-9094	5	27	26700	26700	NUM
easat-9094	5	28	,	,	PUNCT
easat-9094	5	29	pahang	pahang	PROPN
easat-9094	5	30	,	,	PUNCT
easat-9094	5	31	malaysia	malaysia	PROPN
easat-9094	5	32	;	;	PUNCT
easat-9094	5	33	nasrudin@uniten.edu.my	nasrudin@uniten.edu.my	NOUN
easat-9094	5	34	(	(	PUNCT
easat-9094	5	35	n.b	n.b	PROPN
easat-9094	5	36	.	.	PROPN
easat-9094	5	37	)	)	PUNCT
easat-9094	5	38	.	.	PUNCT
easat-9094	6	1	3,4faculty	3,4faculty	NUM
easat-9094	6	2	of	of	ADP
easat-9094	6	3	accountancy	accountancy	NOUN
easat-9094	6	4	,	,	PUNCT
easat-9094	6	5	universiti	universiti	PROPN
easat-9094	6	6	teknologi	teknologi	PROPN
easat-9094	6	7	mara	mara	PROPN
easat-9094	6	8	,	,	PUNCT
easat-9094	6	9	42300	42300	NUM
easat-9094	6	10	bandar	bandar	PROPN
easat-9094	6	11	puncak	puncak	PROPN
easat-9094	6	12	alam	alam	PROPN
easat-9094	6	13	,	,	PUNCT
easat-9094	6	14	selangor	selangor	PROPN
easat-9094	6	15	,	,	PUNCT
easat-9094	6	16	malaysia	malaysia	PROPN
easat-9094	6	17	;	;	PUNCT
easat-9094	6	18	erlanekg@uitm.edu.my	erlanekg@uitm.edu.my	ADJ
easat-9094	6	19	(	(	PUNCT
easat-9094	6	20	e.k.g	e.k.g	NOUN
easat-9094	6	21	.	.	PUNCT
easat-9094	6	22	)	)	PUNCT
easat-9094	7	1	kamaruzzaman@uitm.edu.my	kamaruzzaman@uitm.edu.my	INTJ
easat-9094	7	2	(	(	PUNCT
easat-9094	7	3	k.m	k.m	PROPN
easat-9094	7	4	.	.	PROPN
easat-9094	7	5	)	)	PUNCT
easat-9094	7	6	.	.	PUNCT
easat-9094	8	1	abstract	abstract	ADV
easat-9094	8	2	:	:	PUNCT
easat-9094	8	3	this	this	DET
easat-9094	8	4	paper	paper	NOUN
easat-9094	8	5	applies	apply	VERB
easat-9094	8	6	the	the	DET
easat-9094	8	7	technology	technology	NOUN
easat-9094	8	8	-	-	PUNCT
easat-9094	8	9	organization	organization	NOUN
easat-9094	8	10	-	-	PUNCT
easat-9094	8	11	environment	environment	NOUN
easat-9094	8	12	(	(	PUNCT
easat-9094	8	13	toe	toe	NOUN
easat-9094	8	14	)	)	PUNCT
easat-9094	8	15	framework	framework	NOUN
easat-9094	8	16	to	to	PART
easat-9094	8	17	examine	examine	VERB
easat-9094	8	18	e	e	NOUN
easat-9094	8	19	-	-	ADJ
easat-9094	8	20	invoicing	invoicing	ADJ
easat-9094	8	21	adoption	adoption	NOUN
easat-9094	8	22	during	during	ADP
easat-9094	8	23	malaysia	malaysia	PROPN
easat-9094	8	24	’s	’s	PART
easat-9094	8	25	early	early	ADJ
easat-9094	8	26	implementation	implementation	NOUN
easat-9094	8	27	phase	phase	NOUN
easat-9094	8	28	.	.	PUNCT
easat-9094	9	1	using	use	VERB
easat-9094	9	2	a	a	DET
easat-9094	9	3	single	single	ADJ
easat-9094	9	4	case	case	NOUN
easat-9094	9	5	study	study	NOUN
easat-9094	9	6	involving	involve	VERB
easat-9094	9	7	large	large	ADJ
easat-9094	9	8	and	and	CCONJ
easat-9094	9	9	small	small	ADJ
easat-9094	9	10	companies	company	NOUN
easat-9094	9	11	,	,	PUNCT
easat-9094	9	12	along	along	ADP
easat-9094	9	13	with	with	ADP
easat-9094	9	14	accounting	accounting	NOUN
easat-9094	9	15	firms	firm	NOUN
easat-9094	9	16	,	,	PUNCT
easat-9094	9	17	tax	tax	NOUN
easat-9094	9	18	freelancers	freelancer	NOUN
easat-9094	9	19	,	,	PUNCT
easat-9094	9	20	and	and	CCONJ
easat-9094	9	21	consultants	consultant	NOUN
easat-9094	9	22	,	,	PUNCT
easat-9094	9	23	the	the	DET
easat-9094	9	24	study	study	NOUN
easat-9094	9	25	identifies	identify	VERB
easat-9094	9	26	six	six	NUM
easat-9094	9	27	key	key	ADJ
easat-9094	9	28	factors	factor	NOUN
easat-9094	9	29	influencing	influence	VERB
easat-9094	9	30	adoption	adoption	NOUN
easat-9094	9	31	.	.	PUNCT
easat-9094	10	1	it	it	PRON
easat-9094	10	2	highlights	highlight	VERB
easat-9094	10	3	three	three	NUM
easat-9094	10	4	core	core	ADJ
easat-9094	10	5	technological	technological	ADJ
easat-9094	10	6	drivers	driver	NOUN
easat-9094	10	7	:	:	PUNCT
easat-9094	10	8	system	system	NOUN
easat-9094	10	9	integration	integration	NOUN
easat-9094	10	10	,	,	PUNCT
easat-9094	10	11	middleware	middleware	NOUN
easat-9094	10	12	/	/	SYM
easat-9094	10	13	application	application	NOUN
easat-9094	10	14	programming	programming	NOUN
easat-9094	10	15	interface	interface	NOUN
easat-9094	10	16	(	(	PUNCT
easat-9094	10	17	api	api	NOUN
easat-9094	10	18	)	)	PUNCT
easat-9094	10	19	usage	usage	NOUN
easat-9094	10	20	,	,	PUNCT
easat-9094	10	21	and	and	CCONJ
easat-9094	10	22	automation	automation	NOUN
easat-9094	10	23	,	,	PUNCT
easat-9094	10	24	aligning	align	VERB
easat-9094	10	25	with	with	ADP
easat-9094	10	26	toe	toe	NOUN
easat-9094	10	27	components	component	NOUN
easat-9094	10	28	and	and	CCONJ
easat-9094	10	29	extending	extend	VERB
easat-9094	10	30	rogers	roger	NOUN
easat-9094	10	31	'	'	PART
easat-9094	10	32	diffusion	diffusion	NOUN
easat-9094	10	33	of	of	ADP
easat-9094	10	34	innovation	innovation	NOUN
easat-9094	10	35	(	(	PUNCT
easat-9094	10	36	doi	doi	NOUN
easat-9094	10	37	)	)	PUNCT
easat-9094	10	38	attributes	attribute	NOUN
easat-9094	10	39	.	.	PUNCT
easat-9094	11	1	challenges	challenge	NOUN
easat-9094	11	2	faced	face	VERB
easat-9094	11	3	by	by	ADP
easat-9094	11	4	adopters	adopter	NOUN
easat-9094	11	5	include	include	VERB
easat-9094	11	6	system	system	NOUN
easat-9094	11	7	changes	change	NOUN
easat-9094	11	8	,	,	PUNCT
easat-9094	11	9	validation	validation	NOUN
easat-9094	11	10	delays	delay	NOUN
easat-9094	11	11	,	,	PUNCT
easat-9094	11	12	format	format	NOUN
easat-9094	11	13	incompatibility	incompatibility	NOUN
easat-9094	11	14	,	,	PUNCT
easat-9094	11	15	and	and	CCONJ
easat-9094	11	16	internet	internet	NOUN
easat-9094	11	17	/	/	SYM
easat-9094	11	18	server	server	NOUN
easat-9094	11	19	limitations	limitation	NOUN
easat-9094	11	20	.	.	PUNCT
easat-9094	12	1	these	these	DET
easat-9094	12	2	issues	issue	NOUN
easat-9094	12	3	particularly	particularly	ADV
easat-9094	12	4	affect	affect	VERB
easat-9094	12	5	smaller	small	ADJ
easat-9094	12	6	enterprises	enterprise	NOUN
easat-9094	12	7	with	with	ADP
easat-9094	12	8	limited	limited	ADJ
easat-9094	12	9	digital	digital	ADJ
easat-9094	12	10	readiness	readiness	NOUN
easat-9094	12	11	.	.	PUNCT
easat-9094	13	1	the	the	DET
easat-9094	13	2	findings	finding	NOUN
easat-9094	13	3	underscore	underscore	VERB
easat-9094	13	4	the	the	DET
easat-9094	13	5	need	need	NOUN
easat-9094	13	6	for	for	ADP
easat-9094	13	7	targeted	target	VERB
easat-9094	13	8	policy	policy	NOUN
easat-9094	13	9	interventions	intervention	NOUN
easat-9094	13	10	and	and	CCONJ
easat-9094	13	11	technical	technical	ADJ
easat-9094	13	12	support	support	NOUN
easat-9094	13	13	to	to	PART
easat-9094	13	14	accommodate	accommodate	VERB
easat-9094	13	15	varying	vary	VERB
easat-9094	13	16	levels	level	NOUN
easat-9094	13	17	of	of	ADP
easat-9094	13	18	digital	digital	ADJ
easat-9094	13	19	maturity	maturity	NOUN
easat-9094	13	20	.	.	PUNCT
easat-9094	14	1	regulatory	regulatory	ADJ
easat-9094	14	2	bodies	body	NOUN
easat-9094	14	3	and	and	CCONJ
easat-9094	14	4	system	system	NOUN
easat-9094	14	5	providers	provider	NOUN
easat-9094	14	6	are	be	AUX
easat-9094	14	7	urged	urge	VERB
easat-9094	14	8	to	to	PART
easat-9094	14	9	simplify	simplify	VERB
easat-9094	14	10	integration	integration	NOUN
easat-9094	14	11	,	,	PUNCT
easat-9094	14	12	offer	offer	VERB
easat-9094	14	13	affordable	affordable	ADJ
easat-9094	14	14	middleware	middleware	NOUN
easat-9094	14	15	solutions	solution	NOUN
easat-9094	14	16	,	,	PUNCT
easat-9094	14	17	and	and	CCONJ
easat-9094	14	18	enhance	enhance	VERB
easat-9094	14	19	user	user	NOUN
easat-9094	14	20	support	support	NOUN
easat-9094	14	21	.	.	PUNCT
easat-9094	15	1	addressing	address	VERB
easat-9094	15	2	these	these	DET
easat-9094	15	3	technological	technological	ADJ
easat-9094	15	4	hurdles	hurdle	NOUN
easat-9094	15	5	is	be	AUX
easat-9094	15	6	vital	vital	ADJ
easat-9094	15	7	to	to	ADP
easat-9094	15	8	improving	improve	VERB
easat-9094	15	9	compliance	compliance	NOUN
easat-9094	15	10	,	,	PUNCT
easat-9094	15	11	inclusivity	inclusivity	NOUN
easat-9094	15	12	,	,	PUNCT
easat-9094	15	13	and	and	CCONJ
easat-9094	15	14	effectiveness	effectiveness	NOUN
easat-9094	15	15	within	within	ADP
easat-9094	15	16	malaysia	malaysia	PROPN
easat-9094	15	17	’s	’s	PART
easat-9094	15	18	digital	digital	ADJ
easat-9094	15	19	tax	tax	NOUN
easat-9094	15	20	infrastructure	infrastructure	NOUN
easat-9094	15	21	.	.	PUNCT
easat-9094	16	1	this	this	DET
easat-9094	16	2	study	study	NOUN
easat-9094	16	3	contributes	contribute	VERB
easat-9094	16	4	uniquely	uniquely	ADV
easat-9094	16	5	by	by	ADP
easat-9094	16	6	identifying	identify	VERB
easat-9094	16	7	and	and	CCONJ
easat-9094	16	8	analyzing	analyze	VERB
easat-9094	16	9	the	the	DET
easat-9094	16	10	technological	technological	ADJ
easat-9094	16	11	drivers	driver	NOUN
easat-9094	16	12	and	and	CCONJ
easat-9094	16	13	challenges	challenge	NOUN
easat-9094	16	14	to	to	ADP
easat-9094	16	15	e	e	NOUN
easat-9094	16	16	-	-	ADJ
easat-9094	16	17	invoicing	invoicing	ADJ
easat-9094	16	18	adoption	adoption	NOUN
easat-9094	16	19	,	,	PUNCT
easat-9094	16	20	emphasizing	emphasize	VERB
easat-9094	16	21	practical	practical	ADJ
easat-9094	16	22	implications	implication	NOUN
easat-9094	16	23	for	for	ADP
easat-9094	16	24	policymakers	policymaker	NOUN
easat-9094	16	25	,	,	PUNCT
easat-9094	16	26	developers	developer	NOUN
easat-9094	16	27	,	,	PUNCT
easat-9094	16	28	and	and	CCONJ
easat-9094	16	29	organizations	organization	NOUN
easat-9094	16	30	.	.	PUNCT
easat-9094	17	1	by	by	ADP
easat-9094	17	2	integrating	integrate	VERB
easat-9094	17	3	insights	insight	NOUN
easat-9094	17	4	from	from	ADP
easat-9094	17	5	the	the	DET
easat-9094	17	6	toe	toe	NOUN
easat-9094	17	7	and	and	CCONJ
easat-9094	17	8	doi	doi	NOUN
easat-9094	17	9	frameworks	framework	NOUN
easat-9094	17	10	,	,	PUNCT
easat-9094	17	11	it	it	PRON
easat-9094	17	12	offers	offer	VERB
easat-9094	17	13	a	a	DET
easat-9094	17	14	comprehensive	comprehensive	ADJ
easat-9094	17	15	understanding	understanding	NOUN
easat-9094	17	16	of	of	ADP
easat-9094	17	17	the	the	DET
easat-9094	17	18	technological	technological	ADJ
easat-9094	17	19	landscape	landscape	NOUN
easat-9094	17	20	shaping	shape	VERB
easat-9094	17	21	malaysia	malaysia	PROPN
easat-9094	17	22	’s	’s	PART
easat-9094	17	23	e	e	NOUN
easat-9094	17	24	-	-	ADJ
easat-9094	17	25	invoicing	invoicing	ADJ
easat-9094	17	26	ecosystem	ecosystem	NOUN
easat-9094	17	27	.	.	PUNCT
easat-9094	18	1	keywords	keyword	NOUN
easat-9094	18	2	:	:	PUNCT
easat-9094	18	3	diffusion	diffusion	NOUN
easat-9094	18	4	of	of	ADP
easat-9094	18	5	innovations	innovation	NOUN
easat-9094	18	6	(	(	PUNCT
easat-9094	18	7	doi	doi	NOUN
easat-9094	18	8	)	)	PUNCT
easat-9094	18	9	theory	theory	NOUN
easat-9094	18	10	,	,	PUNCT
easat-9094	18	11	digital	digital	ADJ
easat-9094	18	12	transformation	transformation	NOUN
easat-9094	18	13	in	in	ADP
easat-9094	18	14	malaysia	malaysia	PROPN
easat-9094	18	15	,	,	PUNCT
easat-9094	18	16	e	e	X
easat-9094	18	17	-	-	ADJ
easat-9094	18	18	invoicing	invoicing	ADJ
easat-9094	18	19	adoption	adoption	NOUN
easat-9094	18	20	,	,	PUNCT
easat-9094	18	21	middleware	middleware	NOUN
easat-9094	18	22	and	and	CCONJ
easat-9094	18	23	system	system	NOUN
easat-9094	18	24	integration	integration	NOUN
easat-9094	18	25	,	,	PUNCT
easat-9094	18	26	technology	technology	NOUN
easat-9094	18	27	-	-	PUNCT
easat-9094	18	28	organization	organization	NOUN
easat-9094	18	29	-	-	PUNCT
easat-9094	18	30	environment	environment	NOUN
easat-9094	18	31	(	(	PUNCT
easat-9094	18	32	toe	toe	NOUN
easat-9094	18	33	)	)	PUNCT
easat-9094	18	34	framework	framework	NOUN
easat-9094	18	35	.	.	PUNCT
easat-9094	19	1	1	1	X
easat-9094	19	2	.	.	X
easat-9094	19	3	introduction	introduction	NOUN
easat-9094	19	4	1.1	1.1	NUM
easat-9094	19	5	.	.	PUNCT
easat-9094	20	1	background	background	NOUN
easat-9094	20	2	e	e	X
easat-9094	20	3	-	-	NOUN
easat-9094	20	4	invoicing	invoicing	NOUN
easat-9094	20	5	is	be	AUX
easat-9094	20	6	a	a	DET
easat-9094	20	7	crucial	crucial	ADJ
easat-9094	20	8	digital	digital	ADJ
easat-9094	20	9	transformation	transformation	NOUN
easat-9094	20	10	tool	tool	NOUN
easat-9094	20	11	that	that	PRON
easat-9094	20	12	enables	enable	VERB
easat-9094	20	13	automated	automate	VERB
easat-9094	20	14	processing	processing	NOUN
easat-9094	20	15	,	,	PUNCT
easat-9094	20	16	tax	tax	NOUN
easat-9094	20	17	compliance	compliance	NOUN
easat-9094	20	18	,	,	PUNCT
easat-9094	20	19	and	and	CCONJ
easat-9094	20	20	operational	operational	ADJ
easat-9094	20	21	efficiency	efficiency	NOUN
easat-9094	20	22	.	.	PUNCT
easat-9094	21	1	it	it	PRON
easat-9094	21	2	has	have	AUX
easat-9094	21	3	been	be	AUX
easat-9094	21	4	adopted	adopt	VERB
easat-9094	21	5	internationally	internationally	ADV
easat-9094	21	6	for	for	ADP
easat-9094	21	7	public	public	ADJ
easat-9094	21	8	administration	administration	NOUN
easat-9094	21	9	such	such	ADJ
easat-9094	21	10	as	as	ADP
easat-9094	21	11	by	by	ADP
easat-9094	21	12	france	france	PROPN
easat-9094	21	13	,	,	PUNCT
easat-9094	21	14	italy	italy	PROPN
easat-9094	21	15	,	,	PUNCT
easat-9094	21	16	germany	germany	PROPN
easat-9094	21	17	,	,	PUNCT
easat-9094	21	18	spain	spain	PROPN
easat-9094	21	19	,	,	PUNCT
easat-9094	21	20	portugal	portugal	PROPN
easat-9094	21	21	,	,	PUNCT
easat-9094	21	22	belgium	belgium	PROPN
easat-9094	21	23	,	,	PUNCT
easat-9094	21	24	netherlands	netherlands	PROPN
easat-9094	21	25	,	,	PUNCT
easat-9094	21	26	luxembourg	luxembourg	PROPN
easat-9094	21	27	,	,	PUNCT
easat-9094	21	28	denmark	denmark	PROPN
easat-9094	21	29	,	,	PUNCT
easat-9094	21	30	norway	norway	PROPN
easat-9094	21	31	,	,	PUNCT
easat-9094	21	32	sweden	sweden	PROPN
easat-9094	21	33	,	,	PUNCT
easat-9094	21	34	united	united	ADJ
easat-9094	21	35	kingdom	kingdom	PROPN
easat-9094	21	36	,	,	PUNCT
easat-9094	21	37	united	united	PROPN
easat-9094	21	38	states	states	PROPN
easat-9094	21	39	,	,	PUNCT
easat-9094	21	40	canada	canada	PROPN
easat-9094	21	41	,	,	PUNCT
easat-9094	21	42	australia	australia	PROPN
easat-9094	21	43	,	,	PUNCT
easat-9094	21	44	new	new	PROPN
easat-9094	21	45	zealand	zealand	PROPN
easat-9094	21	46	,	,	PUNCT
easat-9094	21	47	united	united	PROPN
easat-9094	21	48	arab	arab	PROPN
easat-9094	21	49	emirates	emirates	PROPN
easat-9094	21	50	(	(	PUNCT
easat-9094	21	51	uae	uae	PROPN
easat-9094	21	52	)	)	PUNCT
easat-9094	21	53	,	,	PUNCT
easat-9094	21	54	saudi	saudi	PROPN
easat-9094	21	55	arabia	arabia	PROPN
easat-9094	21	56	,	,	PUNCT
easat-9094	21	57	china	china	PROPN
easat-9094	21	58	,	,	PUNCT
easat-9094	21	59	india	india	PROPN
easat-9094	21	60	,	,	PUNCT
easat-9094	21	61	indonesia	indonesia	PROPN
easat-9094	21	62	,	,	PUNCT
easat-9094	21	63	japan	japan	PROPN
easat-9094	21	64	,	,	PUNCT
easat-9094	21	65	pakistan	pakistan	PROPN
easat-9094	21	66	,	,	PUNCT
easat-9094	21	67	philippines	philippine	NOUN
easat-9094	21	68	,	,	PUNCT
easat-9094	21	69	singapore	singapore	PROPN
easat-9094	21	70	,	,	PUNCT
easat-9094	21	71	south	south	PROPN
easat-9094	21	72	korea	korea	PROPN
easat-9094	21	73	,	,	PUNCT
easat-9094	21	74	taiwan	taiwan	PROPN
easat-9094	21	75	,	,	PUNCT
easat-9094	21	76	and	and	CCONJ
easat-9094	21	77	vietnam	vietnam	PROPN
easat-9094	21	78	.	.	PUNCT
easat-9094	22	1	its	its	PRON
easat-9094	22	2	implementation	implementation	NOUN
easat-9094	22	3	varies	vary	VERB
easat-9094	22	4	across	across	ADP
easat-9094	22	5	organisations	organisation	NOUN
easat-9094	22	6	due	due	ADP
easat-9094	22	7	to	to	ADP
easat-9094	22	8	different	different	ADJ
easat-9094	22	9	models	model	NOUN
easat-9094	22	10	,	,	PUNCT
easat-9094	22	11	targeted	target	VERB
easat-9094	22	12	taxpayers	taxpayer	NOUN
easat-9094	22	13	,	,	PUNCT
easat-9094	22	14	scope	scope	NOUN
easat-9094	22	15	,	,	PUNCT
easat-9094	22	16	timeline	timeline	NOUN
easat-9094	22	17	,	,	PUNCT
easat-9094	22	18	formats	format	NOUN
easat-9094	22	19	,	,	PUNCT
easat-9094	22	20	and	and	CCONJ
easat-9094	22	21	standards	standard	NOUN
easat-9094	22	22	.	.	PUNCT
easat-9094	23	1	e	e	X
easat-9094	23	2	-	-	NOUN
easat-9094	23	3	invoice	invoice	ADJ
easat-9094	23	4	scope	scope	NOUN
easat-9094	23	5	has	have	VERB
easat-9094	23	6	different	different	ADJ
easat-9094	23	7	types	type	NOUN
easat-9094	23	8	of	of	ADP
easat-9094	23	9	transactions	transaction	NOUN
easat-9094	23	10	,	,	PUNCT
easat-9094	23	11	which	which	PRON
easat-9094	23	12	are	be	AUX
easat-9094	23	13	business	business	NOUN
easat-9094	23	14	-	-	PUNCT
easat-9094	23	15	to	to	ADP
easat-9094	23	16	-	-	PUNCT
easat-9094	23	17	business	business	NOUN
easat-9094	23	18	(	(	PUNCT
easat-9094	23	19	b2b	b2b	NOUN
easat-9094	23	20	)	)	PUNCT
easat-9094	23	21	,	,	PUNCT
easat-9094	23	22	business	business	NOUN
easat-9094	23	23	-	-	PUNCT
easat-9094	23	24	to	to	ADP
easat-9094	23	25	-	-	PUNCT
easat-9094	23	26	consumer	consumer	NOUN
easat-9094	23	27	(	(	PUNCT
easat-9094	23	28	b2c	b2c	NOUN
easat-9094	23	29	)	)	PUNCT
easat-9094	23	30	,	,	PUNCT
easat-9094	23	31	and	and	CCONJ
easat-9094	23	32	business	business	NOUN
easat-9094	23	33	-	-	PUNCT
easat-9094	23	34	to	to	ADP
easat-9094	23	35	-	-	PUNCT
easat-9094	23	36	government	government	NOUN
easat-9094	23	37	(	(	PUNCT
easat-9094	23	38	b2	b2	NOUN
easat-9094	23	39	g	g	NOUN
easat-9094	23	40	)	)	PUNCT
easat-9094	23	41	.	.	PUNCT
easat-9094	24	1	the	the	DET
easat-9094	24	2	implementation	implementation	NOUN
easat-9094	24	3	also	also	ADV
easat-9094	24	4	has	have	VERB
easat-9094	24	5	three	three	NUM
easat-9094	24	6	different	different	ADJ
easat-9094	24	7	models	model	NOUN
easat-9094	24	8	:	:	PUNCT
easat-9094	24	9	clearance	clearance	NOUN
easat-9094	24	10	,	,	PUNCT
easat-9094	24	11	post	post	NOUN
easat-9094	24	12	-	-	NOUN
easat-9094	24	13	audit	audit	NOUN
easat-9094	24	14	,	,	PUNCT
easat-9094	24	15	and	and	CCONJ
easat-9094	24	16	real	real	ADJ
easat-9094	24	17	-	-	PUNCT
easat-9094	24	18	time	time	NOUN
easat-9094	24	19	models	model	NOUN
easat-9094	24	20	.	.	PUNCT
easat-9094	25	1	https://orcid.org/0000-0001-7788-6282	https://orcid.org/0000-0001-7788-6282	INTJ
easat-9094	25	2	https://orcid.org/0000-0001-5280-1246	https://orcid.org/0000-0001-5280-1246	PROPN
easat-9094	25	3	https://orcid.org/0000-0003-2306-2813	https://orcid.org/0000-0003-2306-2813	PROPN
easat-9094	25	4	2091	2091	NUM
easat-9094	25	5	edelweiss	edelweiss	PROPN
easat-9094	25	6	applied	apply	VERB
easat-9094	25	7	science	science	NOUN
easat-9094	25	8	and	and	CCONJ
easat-9094	25	9	technology	technology	NOUN
easat-9094	25	10	issn	issn	PROPN
easat-9094	25	11	:	:	PUNCT
easat-9094	25	12	2576	2576	NUM
easat-9094	25	13	-	-	SYM
easat-9094	25	14	8484	8484	NUM
easat-9094	25	15	vol	vol	NOUN
easat-9094	25	16	.	.	PROPN
easat-9094	26	1	9	9	NUM
easat-9094	26	2	,	,	PUNCT
easat-9094	26	3	no	no	INTJ
easat-9094	26	4	.	.	NOUN
easat-9094	26	5	7	7	NUM
easat-9094	26	6	:	:	SYM
easat-9094	26	7	2090	2090	NUM
easat-9094	26	8	-	-	SYM
easat-9094	26	9	2107	2107	NUM
easat-9094	26	10	,	,	PUNCT
easat-9094	26	11	2025	2025	NUM
easat-9094	26	12	doi	doi	NOUN
easat-9094	26	13	:	:	PUNCT
easat-9094	26	14	10.55214/2576	10.55214/2576	NUM
easat-9094	26	15	-	-	SYM
easat-9094	26	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	27	1	©	©	PROPN
easat-9094	27	2	2025	2025	NUM
easat-9094	27	3	by	by	ADP
easat-9094	27	4	the	the	DET
easat-9094	27	5	authors	author	NOUN
easat-9094	27	6	;	;	PUNCT
easat-9094	27	7	licensee	licensee	PROPN
easat-9094	27	8	learning	learning	NOUN
easat-9094	27	9	gate	gate	NOUN
easat-9094	27	10	it	it	PRON
easat-9094	27	11	also	also	ADV
easat-9094	27	12	involves	involve	VERB
easat-9094	27	13	different	different	ADJ
easat-9094	27	14	formatting	format	VERB
easat-9094	27	15	processing	processing	NOUN
easat-9094	27	16	of	of	ADP
easat-9094	27	17	electronic	electronic	ADJ
easat-9094	27	18	invoices	invoice	NOUN
easat-9094	27	19	with	with	ADP
easat-9094	27	20	extensible	extensible	ADJ
easat-9094	27	21	markup	markup	ADJ
easat-9094	27	22	language	language	NOUN
easat-9094	27	23	(	(	PUNCT
easat-9094	27	24	xml	xml	NOUN
easat-9094	27	25	)	)	PUNCT
easat-9094	27	26	,	,	PUNCT
easat-9094	27	27	javascript	javascript	NOUN
easat-9094	27	28	object	object	NOUN
easat-9094	27	29	notation	notation	NOUN
easat-9094	27	30	(	(	PUNCT
easat-9094	27	31	json	json	NOUN
easat-9094	27	32	)	)	PUNCT
easat-9094	27	33	,	,	PUNCT
easat-9094	27	34	and	and	CCONJ
easat-9094	27	35	pan	pan	ADJ
easat-9094	27	36	-	-	ADJ
easat-9094	27	37	european	european	ADJ
easat-9094	27	38	public	public	ADJ
easat-9094	27	39	procurement	procurement	NOUN
easat-9094	27	40	online	online	ADJ
easat-9094	27	41	business	business	NOUN
easat-9094	27	42	interoperability	interoperability	NOUN
easat-9094	27	43	specifications	specification	NOUN
easat-9094	27	44	(	(	PUNCT
easat-9094	27	45	peppol	peppol	NOUN
easat-9094	27	46	bis	bis	PROPN
easat-9094	27	47	)	)	PUNCT
easat-9094	27	48	.	.	PUNCT
easat-9094	28	1	in	in	ADP
easat-9094	28	2	malaysia	malaysia	PROPN
easat-9094	28	3	,	,	PUNCT
easat-9094	28	4	e	e	X
easat-9094	28	5	-	-	NOUN
easat-9094	28	6	invoicing	invoicing	NOUN
easat-9094	28	7	is	be	AUX
easat-9094	28	8	currently	currently	ADV
easat-9094	28	9	in	in	ADP
easat-9094	28	10	the	the	DET
easat-9094	28	11	early	early	ADJ
easat-9094	28	12	stages	stage	NOUN
easat-9094	28	13	of	of	ADP
easat-9094	28	14	implementation	implementation	NOUN
easat-9094	28	15	for	for	ADP
easat-9094	28	16	b2b	b2b	NOUN
easat-9094	28	17	and	and	CCONJ
easat-9094	28	18	b2	b2	VERB
easat-9094	28	19	g	g	NOUN
easat-9094	28	20	according	accord	VERB
easat-9094	28	21	to	to	ADP
easat-9094	28	22	income	income	NOUN
easat-9094	28	23	threshold	threshold	NOUN
easat-9094	28	24	using	use	VERB
easat-9094	28	25	xml	xml	NOUN
easat-9094	28	26	and	and	CCONJ
easat-9094	28	27	json	json	NOUN
easat-9094	28	28	format	format	NOUN
easat-9094	28	29	through	through	ADP
easat-9094	28	30	myinvois	myinvois	PROPN
easat-9094	28	31	portal	portal	PROPN
easat-9094	28	32	or	or	CCONJ
easat-9094	28	33	application	application	NOUN
easat-9094	28	34	programming	programming	NOUN
easat-9094	28	35	interface	interface	NOUN
easat-9094	28	36	(	(	PUNCT
easat-9094	28	37	api	api	NOUN
easat-9094	28	38	)	)	PUNCT
easat-9094	28	39	.	.	PUNCT
easat-9094	29	1	in	in	ADP
easat-9094	29	2	the	the	DET
easat-9094	29	3	first	first	ADJ
easat-9094	29	4	sector	sector	NOUN
easat-9094	29	5	of	of	ADP
easat-9094	29	6	implementation	implementation	NOUN
easat-9094	29	7	that	that	PRON
easat-9094	29	8	began	begin	VERB
easat-9094	29	9	on	on	ADP
easat-9094	29	10	1	1	NUM
easat-9094	29	11	august	august	PROPN
easat-9094	29	12	2024	2024	NUM
easat-9094	29	13	are	be	AUX
easat-9094	29	14	taxpayers	taxpayer	NOUN
easat-9094	29	15	with	with	ADP
easat-9094	29	16	an	an	DET
easat-9094	29	17	annual	annual	ADJ
easat-9094	29	18	turnover	turnover	NOUN
easat-9094	29	19	of	of	ADP
easat-9094	29	20	revenue	revenue	NOUN
easat-9094	29	21	of	of	ADP
easat-9094	29	22	more	more	ADJ
easat-9094	29	23	than	than	ADP
easat-9094	29	24	rm100	rm100	PROPN
easat-9094	29	25	million	million	NUM
easat-9094	29	26	.	.	PUNCT
easat-9094	30	1	the	the	DET
easat-9094	30	2	second	second	ADJ
easat-9094	30	3	sector	sector	NOUN
easat-9094	30	4	was	be	AUX
easat-9094	30	5	implemented	implement	VERB
easat-9094	30	6	on	on	ADP
easat-9094	30	7	1	1	NUM
easat-9094	30	8	january	january	NOUN
easat-9094	30	9	2025	2025	NUM
easat-9094	30	10	for	for	ADP
easat-9094	30	11	taxpayers	taxpayer	NOUN
easat-9094	30	12	with	with	ADP
easat-9094	30	13	annual	annual	ADJ
easat-9094	30	14	turnover	turnover	NOUN
easat-9094	30	15	or	or	CCONJ
easat-9094	30	16	revenue	revenue	NOUN
easat-9094	30	17	of	of	ADP
easat-9094	30	18	more	more	ADJ
easat-9094	30	19	than	than	ADP
easat-9094	30	20	rm25	rm25	PROPN
easat-9094	30	21	million	million	NUM
easat-9094	30	22	and	and	CCONJ
easat-9094	30	23	up	up	ADP
easat-9094	30	24	to	to	ADP
easat-9094	30	25	rm100	rm100	PROPN
easat-9094	30	26	million	million	NUM
easat-9094	30	27	.	.	PUNCT
easat-9094	30	28	,	,	PUNCT
easat-9094	30	29	the	the	DET
easat-9094	30	30	third	third	ADJ
easat-9094	30	31	sector	sector	NOUN
easat-9094	30	32	will	will	AUX
easat-9094	30	33	begin	begin	VERB
easat-9094	30	34	on	on	ADP
easat-9094	30	35	1	1	NUM
easat-9094	30	36	july	july	PROPN
easat-9094	30	37	2025	2025	NUM
easat-9094	30	38	for	for	ADP
easat-9094	30	39	taxpayers	taxpayer	NOUN
easat-9094	30	40	with	with	ADP
easat-9094	30	41	annual	annual	ADJ
easat-9094	30	42	turnover	turnover	NOUN
easat-9094	30	43	or	or	CCONJ
easat-9094	30	44	revenue	revenue	NOUN
easat-9094	30	45	of	of	ADP
easat-9094	30	46	more	more	ADJ
easat-9094	30	47	than	than	ADP
easat-9094	30	48	rm500,000	rm500,000	ADJ
easat-9094	30	49	and	and	CCONJ
easat-9094	30	50	up	up	ADP
easat-9094	30	51	to	to	ADP
easat-9094	30	52	rm25	rm25	PROPN
easat-9094	30	53	million	million	NUM
easat-9094	30	54	.	.	PUNCT
easat-9094	31	1	the	the	DET
easat-9094	31	2	final	final	ADJ
easat-9094	31	3	implementation	implementation	NOUN
easat-9094	31	4	will	will	AUX
easat-9094	31	5	be	be	AUX
easat-9094	31	6	on	on	ADP
easat-9094	31	7	1	1	NUM
easat-9094	31	8	january	january	PROPN
easat-9094	31	9	2026	2026	NUM
easat-9094	31	10	for	for	ADP
easat-9094	31	11	taxpayers	taxpayer	NOUN
easat-9094	31	12	with	with	ADP
easat-9094	31	13	an	an	DET
easat-9094	31	14	annual	annual	ADJ
easat-9094	31	15	turnover	turnover	NOUN
easat-9094	31	16	or	or	CCONJ
easat-9094	31	17	revenue	revenue	NOUN
easat-9094	31	18	of	of	ADP
easat-9094	31	19	up	up	ADP
easat-9094	31	20	to	to	PART
easat-9094	31	21	rm500,000	rm500,000	PROPN
easat-9094	31	22	.	.	PUNCT
easat-9094	32	1	this	this	DET
easat-9094	32	2	staggered	stagger	VERB
easat-9094	32	3	adoption	adoption	NOUN
easat-9094	32	4	timeline	timeline	NOUN
easat-9094	32	5	means	mean	VERB
easat-9094	32	6	that	that	SCONJ
easat-9094	32	7	businesses	business	NOUN
easat-9094	32	8	will	will	AUX
easat-9094	32	9	have	have	VERB
easat-9094	32	10	different	different	ADJ
easat-9094	32	11	preparation	preparation	NOUN
easat-9094	32	12	periods	period	NOUN
easat-9094	32	13	and	and	CCONJ
easat-9094	32	14	adoption	adoption	NOUN
easat-9094	32	15	experiences	experience	NOUN
easat-9094	32	16	,	,	PUNCT
easat-9094	32	17	depending	depend	VERB
easat-9094	32	18	on	on	ADP
easat-9094	32	19	their	their	PRON
easat-9094	32	20	size	size	NOUN
easat-9094	32	21	,	,	PUNCT
easat-9094	32	22	resources	resource	NOUN
easat-9094	32	23	,	,	PUNCT
easat-9094	32	24	and	and	CCONJ
easat-9094	32	25	operational	operational	ADJ
easat-9094	32	26	complexity	complexity	NOUN
easat-9094	32	27	.	.	PUNCT
easat-9094	33	1	as	as	SCONJ
easat-9094	33	2	malaysia	malaysia	PROPN
easat-9094	33	3	moves	move	VERB
easat-9094	33	4	toward	toward	ADP
easat-9094	33	5	full	full	ADJ
easat-9094	33	6	e	e	NOUN
easat-9094	33	7	-	-	ADJ
easat-9094	33	8	invoice	invoice	ADJ
easat-9094	33	9	integration	integration	NOUN
easat-9094	33	10	,	,	PUNCT
easat-9094	33	11	businesses	business	NOUN
easat-9094	33	12	will	will	AUX
easat-9094	33	13	need	need	VERB
easat-9094	33	14	to	to	PART
easat-9094	33	15	navigate	navigate	VERB
easat-9094	33	16	these	these	DET
easat-9094	33	17	challenges	challenge	NOUN
easat-9094	33	18	while	while	SCONJ
easat-9094	33	19	leveraging	leverage	VERB
easat-9094	33	20	the	the	DET
easat-9094	33	21	efficiency	efficiency	NOUN
easat-9094	33	22	and	and	CCONJ
easat-9094	33	23	compliance	compliance	NOUN
easat-9094	33	24	benefits	benefit	NOUN
easat-9094	33	25	of	of	ADP
easat-9094	33	26	digital	digital	ADJ
easat-9094	33	27	invoicing	invoicing	NOUN
easat-9094	33	28	.	.	PUNCT
easat-9094	34	1	although	although	SCONJ
easat-9094	34	2	e	e	NOUN
easat-9094	34	3	-	-	NOUN
easat-9094	34	4	invoicing	invoicing	NOUN
easat-9094	34	5	is	be	AUX
easat-9094	34	6	not	not	PART
easat-9094	34	7	considered	consider	VERB
easat-9094	34	8	an	an	DET
easat-9094	34	9	innovation	innovation	NOUN
easat-9094	34	10	globally	globally	ADV
easat-9094	34	11	,	,	PUNCT
easat-9094	34	12	lian	lian	X
easat-9094	34	13	[	[	X
easat-9094	34	14	1	1	NUM
easat-9094	34	15	]	]	PUNCT
easat-9094	34	16	suggested	suggest	VERB
easat-9094	34	17	that	that	SCONJ
easat-9094	34	18	e	e	NOUN
easat-9094	34	19	-	-	ADJ
easat-9094	34	20	invoice	invoice	ADJ
easat-9094	34	21	adoption	adoption	NOUN
easat-9094	34	22	continues	continue	VERB
easat-9094	34	23	to	to	PART
easat-9094	34	24	evolve	evolve	VERB
easat-9094	34	25	as	as	SCONJ
easat-9094	34	26	organisations	organisation	NOUN
easat-9094	34	27	assess	assess	VERB
easat-9094	34	28	both	both	CCONJ
easat-9094	34	29	its	its	PRON
easat-9094	34	30	benefits	benefit	NOUN
easat-9094	34	31	and	and	CCONJ
easat-9094	34	32	challenges	challenge	NOUN
easat-9094	34	33	in	in	ADP
easat-9094	34	34	vietnam	vietnam	PROPN
easat-9094	34	35	.	.	PUNCT
easat-9094	35	1	tiwari	tiwari	PROPN
easat-9094	35	2	,	,	PUNCT
easat-9094	35	3	et	et	PROPN
easat-9094	35	4	al	al	PROPN
easat-9094	35	5	.	.	PUNCT
easat-9094	36	1	[	[	X
easat-9094	36	2	2	2	X
easat-9094	36	3	]	]	PUNCT
easat-9094	36	4	suggested	suggest	VERB
easat-9094	36	5	that	that	SCONJ
easat-9094	36	6	many	many	ADJ
easat-9094	36	7	businesses	business	NOUN
easat-9094	36	8	adopt	adopt	VERB
easat-9094	36	9	e	e	NOUN
easat-9094	36	10	-	-	NOUN
easat-9094	36	11	invoicing	invoicing	NOUN
easat-9094	36	12	for	for	ADP
easat-9094	36	13	its	its	PRON
easat-9094	36	14	advantages	advantage	NOUN
easat-9094	36	15	,	,	PUNCT
easat-9094	36	16	such	such	ADJ
easat-9094	36	17	as	as	ADP
easat-9094	36	18	innovation	innovation	NOUN
easat-9094	36	19	characteristics	characteristic	NOUN
easat-9094	36	20	,	,	PUNCT
easat-9094	36	21	compatibility	compatibility	NOUN
easat-9094	36	22	,	,	PUNCT
easat-9094	36	23	complexity	complexity	NOUN
easat-9094	36	24	,	,	PUNCT
easat-9094	36	25	relative	relative	ADJ
easat-9094	36	26	advantage	advantage	NOUN
easat-9094	36	27	,	,	PUNCT
easat-9094	36	28	and	and	CCONJ
easat-9094	36	29	trialability	trialability	NOUN
easat-9094	36	30	,	,	PUNCT
easat-9094	36	31	which	which	PRON
easat-9094	36	32	are	be	AUX
easat-9094	36	33	found	find	VERB
easat-9094	36	34	to	to	PART
easat-9094	36	35	be	be	AUX
easat-9094	36	36	significant	significant	ADJ
easat-9094	36	37	in	in	ADP
easat-9094	36	38	influencing	influence	VERB
easat-9094	36	39	the	the	DET
easat-9094	36	40	adoption	adoption	NOUN
easat-9094	36	41	of	of	ADP
easat-9094	36	42	e	e	NOUN
easat-9094	36	43	-	-	NOUN
easat-9094	36	44	invoicing	invoicing	NOUN
easat-9094	36	45	.	.	PUNCT
easat-9094	37	1	in	in	ADP
easat-9094	37	2	addition	addition	NOUN
easat-9094	37	3	,	,	PUNCT
easat-9094	37	4	others	other	NOUN
easat-9094	37	5	face	face	VERB
easat-9094	37	6	challenges	challenge	NOUN
easat-9094	37	7	such	such	ADJ
easat-9094	37	8	as	as	ADP
easat-9094	37	9	legal	legal	ADJ
easat-9094	37	10	framework	framework	NOUN
easat-9094	37	11	and	and	CCONJ
easat-9094	37	12	government	government	NOUN
easat-9094	37	13	policies	policy	NOUN
easat-9094	37	14	,	,	PUNCT
easat-9094	37	15	it	it	PRON
easat-9094	37	16	infrastructure	infrastructure	NOUN
easat-9094	37	17	,	,	PUNCT
easat-9094	37	18	and	and	CCONJ
easat-9094	37	19	the	the	DET
easat-9094	37	20	market	market	NOUN
easat-9094	37	21	’s	’s	PART
easat-9094	37	22	psychology	psychology	NOUN
easat-9094	37	23	and	and	CCONJ
easat-9094	37	24	habits	habit	NOUN
easat-9094	37	25	[	[	X
easat-9094	37	26	1	1	NUM
easat-9094	37	27	]	]	PUNCT
easat-9094	37	28	.	.	PUNCT
easat-9094	38	1	globally	globally	ADV
easat-9094	38	2	,	,	PUNCT
easat-9094	38	3	western	western	ADJ
easat-9094	38	4	countries	country	NOUN
easat-9094	38	5	and	and	CCONJ
easat-9094	38	6	parts	part	NOUN
easat-9094	38	7	of	of	ADP
easat-9094	38	8	asia	asia	PROPN
easat-9094	38	9	have	have	AUX
easat-9094	38	10	implemented	implement	VERB
easat-9094	38	11	e	e	NOUN
easat-9094	38	12	-	-	NOUN
easat-9094	38	13	invoicing	invoicing	NOUN
easat-9094	38	14	due	due	ADP
easat-9094	38	15	to	to	ADP
easat-9094	38	16	its	its	PRON
easat-9094	38	17	recognised	recognise	VERB
easat-9094	38	18	benefits	benefit	NOUN
easat-9094	38	19	,	,	PUNCT
easat-9094	38	20	such	such	ADJ
easat-9094	38	21	as	as	ADP
easat-9094	38	22	improved	improve	VERB
easat-9094	38	23	financial	financial	ADJ
easat-9094	38	24	transparency	transparency	NOUN
easat-9094	38	25	and	and	CCONJ
easat-9094	38	26	tax	tax	NOUN
easat-9094	38	27	compliance	compliance	NOUN
easat-9094	38	28	.	.	PUNCT
easat-9094	39	1	however	however	ADV
easat-9094	39	2	,	,	PUNCT
easat-9094	39	3	implementation	implementation	NOUN
easat-9094	39	4	differs	differ	VERB
easat-9094	39	5	between	between	ADP
easat-9094	39	6	countries	country	NOUN
easat-9094	39	7	and	and	CCONJ
easat-9094	39	8	organisations	organisation	NOUN
easat-9094	39	9	,	,	PUNCT
easat-9094	39	10	influenced	influence	VERB
easat-9094	39	11	by	by	ADP
easat-9094	39	12	regulatory	regulatory	ADJ
easat-9094	39	13	frameworks	framework	NOUN
easat-9094	39	14	,	,	PUNCT
easat-9094	39	15	technological	technological	ADJ
easat-9094	39	16	infrastructure	infrastructure	NOUN
easat-9094	39	17	,	,	PUNCT
easat-9094	39	18	and	and	CCONJ
easat-9094	39	19	phases	phase	NOUN
easat-9094	39	20	.	.	PUNCT
easat-9094	40	1	comparative	comparative	ADJ
easat-9094	40	2	studies	study	NOUN
easat-9094	40	3	highlight	highlight	VERB
easat-9094	40	4	both	both	DET
easat-9094	40	5	challenges	challenge	NOUN
easat-9094	40	6	and	and	CCONJ
easat-9094	40	7	benefits	benefit	NOUN
easat-9094	40	8	that	that	PRON
easat-9094	40	9	organisations	organisation	NOUN
easat-9094	40	10	encounter	encounter	VERB
easat-9094	40	11	when	when	SCONJ
easat-9094	40	12	transitioning	transition	VERB
easat-9094	40	13	any	any	DET
easat-9094	40	14	technology	technology	NOUN
easat-9094	40	15	,	,	PUNCT
easat-9094	40	16	particularly	particularly	ADV
easat-9094	40	17	in	in	ADP
easat-9094	40	18	terms	term	NOUN
easat-9094	40	19	of	of	ADP
easat-9094	40	20	technological	technological	ADJ
easat-9094	40	21	,	,	PUNCT
easat-9094	40	22	organisational	organisational	ADJ
easat-9094	40	23	,	,	PUNCT
easat-9094	40	24	and	and	CCONJ
easat-9094	40	25	environmental	environmental	ADJ
easat-9094	40	26	factors	factor	NOUN
easat-9094	40	27	,	,	PUNCT
easat-9094	40	28	that	that	PRON
easat-9094	40	29	impact	impact	VERB
easat-9094	40	30	adoption	adoption	NOUN
easat-9094	40	31	decisions	decision	NOUN
easat-9094	40	32	,	,	PUNCT
easat-9094	40	33	as	as	SCONJ
easat-9094	40	34	suggested	suggest	VERB
easat-9094	40	35	by	by	ADP
easat-9094	40	36	early	early	ADJ
easat-9094	40	37	research	research	NOUN
easat-9094	40	38	such	such	ADJ
easat-9094	40	39	as	as	ADP
easat-9094	40	40	asender	asender	NOUN
easat-9094	40	41	and	and	CCONJ
easat-9094	40	42	sapkota	sapkota	NOUN
easat-9094	41	1	[	[	X
easat-9094	41	2	3	3	X
easat-9094	41	3	]	]	PUNCT
easat-9094	41	4	in	in	ADP
easat-9094	41	5	finland	finland	PROPN
easat-9094	41	6	,	,	PUNCT
easat-9094	41	7	harianto	harianto	PROPN
easat-9094	41	8	,	,	PUNCT
easat-9094	41	9	et	et	PROPN
easat-9094	41	10	al	al	PROPN
easat-9094	41	11	.	.	PUNCT
easat-9094	42	1	[	[	X
easat-9094	42	2	4	4	X
easat-9094	42	3	]	]	PUNCT
easat-9094	42	4	in	in	ADP
easat-9094	42	5	indonesia	indonesia	PROPN
easat-9094	42	6	,	,	PUNCT
easat-9094	42	7	hoblos	hoblos	PROPN
easat-9094	42	8	,	,	PUNCT
easat-9094	42	9	et	et	PROPN
easat-9094	42	10	al	al	PROPN
easat-9094	42	11	.	.	PUNCT
easat-9094	43	1	[	[	X
easat-9094	43	2	5	5	NUM
easat-9094	43	3	]	]	PUNCT
easat-9094	43	4	in	in	ADP
easat-9094	43	5	australia	australia	PROPN
easat-9094	43	6	and	and	CCONJ
easat-9094	43	7	tiwari	tiwari	PROPN
easat-9094	43	8	,	,	PUNCT
easat-9094	43	9	et	et	PROPN
easat-9094	43	10	al	al	PROPN
easat-9094	43	11	.	.	PUNCT
easat-9094	44	1	[	[	X
easat-9094	44	2	2	2	X
easat-9094	44	3	]	]	PUNCT
easat-9094	44	4	in	in	ADP
easat-9094	44	5	european	european	PROPN
easat-9094	44	6	union	union	PROPN
easat-9094	44	7	.	.	PUNCT
easat-9094	45	1	research	research	NOUN
easat-9094	45	2	has	have	AUX
easat-9094	45	3	identified	identify	VERB
easat-9094	45	4	several	several	ADJ
easat-9094	45	5	advantages	advantage	NOUN
easat-9094	45	6	,	,	PUNCT
easat-9094	45	7	including	include	VERB
easat-9094	45	8	enhanced	enhance	VERB
easat-9094	45	9	transparency	transparency	NOUN
easat-9094	45	10	,	,	PUNCT
easat-9094	45	11	where	where	SCONJ
easat-9094	45	12	taxpayers	taxpayer	NOUN
easat-9094	45	13	are	be	AUX
easat-9094	45	14	required	require	VERB
easat-9094	45	15	to	to	PART
easat-9094	45	16	declare	declare	VERB
easat-9094	45	17	actual	actual	ADJ
easat-9094	45	18	income	income	NOUN
easat-9094	45	19	and	and	CCONJ
easat-9094	45	20	expenses	expense	NOUN
easat-9094	45	21	,	,	PUNCT
easat-9094	45	22	benefiting	benefit	VERB
easat-9094	45	23	both	both	DET
easat-9094	45	24	businesses	business	NOUN
easat-9094	45	25	and	and	CCONJ
easat-9094	45	26	individuals	individual	NOUN
easat-9094	45	27	[	[	X
easat-9094	45	28	6	6	NUM
easat-9094	45	29	]	]	PUNCT
easat-9094	45	30	.	.	PUNCT
easat-9094	46	1	additionally	additionally	ADV
easat-9094	46	2	,	,	PUNCT
easat-9094	46	3	e	e	X
easat-9094	46	4	-	-	NOUN
easat-9094	46	5	invoicing	invoicing	NOUN
easat-9094	46	6	has	have	AUX
easat-9094	46	7	been	be	AUX
easat-9094	46	8	acknowledged	acknowledge	VERB
easat-9094	46	9	for	for	ADP
easat-9094	46	10	its	its	PRON
easat-9094	46	11	benefits	benefit	NOUN
easat-9094	46	12	,	,	PUNCT
easat-9094	46	13	offering	offer	VERB
easat-9094	46	14	greater	great	ADJ
easat-9094	46	15	efficiency	efficiency	NOUN
easat-9094	46	16	and	and	CCONJ
easat-9094	46	17	regulatory	regulatory	ADJ
easat-9094	46	18	compliance	compliance	NOUN
easat-9094	46	19	across	across	ADP
easat-9094	46	20	different	different	ADJ
easat-9094	46	21	sectors	sector	NOUN
easat-9094	46	22	of	of	ADP
easat-9094	46	23	business	business	NOUN
easat-9094	46	24	and	and	CCONJ
easat-9094	46	25	sizes	size	NOUN
easat-9094	46	26	.	.	PUNCT
easat-9094	47	1	the	the	DET
easat-9094	47	2	primary	primary	ADJ
easat-9094	47	3	goal	goal	NOUN
easat-9094	47	4	of	of	ADP
easat-9094	47	5	e	e	NOUN
easat-9094	47	6	-	-	NOUN
easat-9094	47	7	invoice	invoice	NOUN
easat-9094	47	8	is	be	AUX
easat-9094	47	9	to	to	PART
easat-9094	47	10	ensure	ensure	VERB
easat-9094	47	11	that	that	SCONJ
easat-9094	47	12	data	datum	NOUN
easat-9094	47	13	submitted	submit	VERB
easat-9094	47	14	to	to	ADP
easat-9094	47	15	regulatory	regulatory	ADJ
easat-9094	47	16	authorities	authority	NOUN
easat-9094	47	17	is	be	AUX
easat-9094	47	18	accurate	accurate	ADJ
easat-9094	47	19	,	,	PUNCT
easat-9094	47	20	reliable	reliable	ADJ
easat-9094	47	21	,	,	PUNCT
easat-9094	47	22	and	and	CCONJ
easat-9094	47	23	sufficient	sufficient	ADJ
easat-9094	47	24	to	to	PART
easat-9094	47	25	facilitate	facilitate	VERB
easat-9094	47	26	more	more	ADV
easat-9094	47	27	precise	precise	ADJ
easat-9094	47	28	tax	tax	NOUN
easat-9094	47	29	audits	audits	NOUN
easat-9094	47	30	.	.	PUNCT
easat-9094	48	1	unlike	unlike	ADP
easat-9094	48	2	some	some	DET
easat-9094	48	3	countries	country	NOUN
easat-9094	48	4	that	that	PRON
easat-9094	48	5	apply	apply	VERB
easat-9094	48	6	e	e	NOUN
easat-9094	48	7	-	-	NOUN
easat-9094	48	8	invoicing	invoicing	ADJ
easat-9094	48	9	uniformly	uniformly	ADV
easat-9094	48	10	,	,	PUNCT
easat-9094	48	11	malaysia	malaysia	PROPN
easat-9094	48	12	has	have	AUX
easat-9094	48	13	introduced	introduce	VERB
easat-9094	48	14	a	a	DET
easat-9094	48	15	phased	phase	VERB
easat-9094	48	16	implementation	implementation	NOUN
easat-9094	48	17	approach	approach	NOUN
easat-9094	48	18	based	base	VERB
easat-9094	48	19	on	on	ADP
easat-9094	48	20	company	company	NOUN
easat-9094	48	21	revenue	revenue	NOUN
easat-9094	48	22	levels	level	NOUN
easat-9094	48	23	with	with	ADP
easat-9094	48	24	varying	vary	VERB
easat-9094	48	25	financial	financial	ADJ
easat-9094	48	26	capabilities	capability	NOUN
easat-9094	48	27	and	and	CCONJ
easat-9094	48	28	technological	technological	ADJ
easat-9094	48	29	readiness	readiness	NOUN
easat-9094	48	30	.	.	PUNCT
easat-9094	49	1	1.2	1.2	NUM
easat-9094	49	2	.	.	PUNCT
easat-9094	49	3	problem	problem	NOUN
easat-9094	49	4	statement	statement	NOUN
easat-9094	49	5	despite	despite	SCONJ
easat-9094	49	6	its	its	PRON
easat-9094	49	7	numerous	numerous	ADJ
easat-9094	49	8	benefits	benefit	NOUN
easat-9094	49	9	,	,	PUNCT
easat-9094	49	10	e	e	X
easat-9094	49	11	-	-	ADJ
easat-9094	49	12	invoicing	invoicing	ADJ
easat-9094	49	13	adoption	adoption	NOUN
easat-9094	49	14	presents	present	VERB
easat-9094	49	15	challenges	challenge	NOUN
easat-9094	49	16	related	relate	VERB
easat-9094	49	17	to	to	ADP
easat-9094	49	18	system	system	NOUN
easat-9094	49	19	integration	integration	NOUN
easat-9094	49	20	,	,	PUNCT
easat-9094	49	21	data	datum	NOUN
easat-9094	49	22	processing	processing	NOUN
easat-9094	49	23	,	,	PUNCT
easat-9094	49	24	and	and	CCONJ
easat-9094	49	25	regulatory	regulatory	ADJ
easat-9094	49	26	compliance	compliance	NOUN
easat-9094	49	27	from	from	ADP
easat-9094	49	28	various	various	ADJ
easat-9094	49	29	countries	country	NOUN
easat-9094	49	30	,	,	PUNCT
easat-9094	49	31	such	such	ADJ
easat-9094	49	32	as	as	ADP
easat-9094	49	33	vietnam	vietnam	PROPN
easat-9094	49	34	[	[	X
easat-9094	49	35	7	7	X
easat-9094	49	36	]	]	X
easat-9094	49	37	romania	romania	NOUN
easat-9094	50	1	[	[	X
easat-9094	50	2	8	8	X
easat-9094	50	3	]	]	X
easat-9094	50	4	indonesia	indonesia	PROPN
easat-9094	50	5	[	[	X
easat-9094	50	6	9	9	NUM
easat-9094	50	7	]	]	X
easat-9094	50	8	croatia	croatia	NOUN
easat-9094	51	1	[	[	X
easat-9094	51	2	10	10	NUM
easat-9094	51	3	]	]	X
easat-9094	51	4	taiwan	taiwan	PROPN
easat-9094	51	5	[	[	X
easat-9094	51	6	6	6	NUM
easat-9094	51	7	]	]	X
easat-9094	51	8	finland	finland	NOUN
easat-9094	52	1	[	[	X
easat-9094	52	2	3	3	NUM
easat-9094	52	3	]	]	PUNCT
easat-9094	52	4	and	and	CCONJ
easat-9094	52	5	egypt	egypt	PROPN
easat-9094	53	1	[	[	X
easat-9094	53	2	11	11	NUM
easat-9094	53	3	]	]	PUNCT
easat-9094	53	4	.	.	PUNCT
easat-9094	54	1	these	these	DET
easat-9094	54	2	technological	technological	ADJ
easat-9094	54	3	factors	factor	NOUN
easat-9094	54	4	affect	affect	VERB
easat-9094	54	5	businesses	business	NOUN
easat-9094	54	6	differently	differently	ADV
easat-9094	54	7	,	,	PUNCT
easat-9094	54	8	depending	depend	VERB
easat-9094	54	9	on	on	ADP
easat-9094	54	10	their	their	PRON
easat-9094	54	11	size	size	NOUN
easat-9094	54	12	,	,	PUNCT
easat-9094	54	13	industry	industry	NOUN
easat-9094	54	14	,	,	PUNCT
easat-9094	54	15	and	and	CCONJ
easat-9094	54	16	readiness	readiness	NOUN
easat-9094	54	17	.	.	PUNCT
easat-9094	55	1	while	while	SCONJ
easat-9094	55	2	many	many	ADJ
easat-9094	55	3	studies	study	NOUN
easat-9094	55	4	highlight	highlight	VERB
easat-9094	55	5	the	the	DET
easat-9094	55	6	advantages	advantage	NOUN
easat-9094	55	7	of	of	ADP
easat-9094	55	8	e	e	NOUN
easat-9094	55	9	-	-	NOUN
easat-9094	55	10	invoicing	invoicing	ADJ
easat-9094	55	11	,	,	PUNCT
easat-9094	55	12	others	other	NOUN
easat-9094	55	13	emphasize	emphasize	VERB
easat-9094	55	14	the	the	DET
easat-9094	55	15	drivers	driver	NOUN
easat-9094	55	16	and	and	CCONJ
easat-9094	55	17	obstacles	obstacle	NOUN
easat-9094	55	18	encountered	encounter	VERB
easat-9094	55	19	during	during	ADP
easat-9094	55	20	the	the	DET
easat-9094	55	21	preparation	preparation	NOUN
easat-9094	55	22	and	and	CCONJ
easat-9094	55	23	adoption	adoption	NOUN
easat-9094	55	24	stages	stage	NOUN
easat-9094	55	25	.	.	PUNCT
easat-9094	56	1	the	the	DET
easat-9094	56	2	experience	experience	NOUN
easat-9094	56	3	of	of	ADP
easat-9094	56	4	adopting	adopt	VERB
easat-9094	56	5	e	e	NOUN
easat-9094	56	6	-	-	NOUN
easat-9094	56	7	invoicing	invoicing	ADJ
easat-9094	56	8	varies	vary	VERB
easat-9094	56	9	across	across	ADP
easat-9094	56	10	companies	company	NOUN
easat-9094	56	11	,	,	PUNCT
easat-9094	56	12	taxpayers	taxpayer	NOUN
easat-9094	56	13	,	,	PUNCT
easat-9094	56	14	and	and	CCONJ
easat-9094	56	15	countries	country	NOUN
easat-9094	56	16	,	,	PUNCT
easat-9094	56	17	particularly	particularly	ADV
easat-9094	56	18	from	from	ADP
easat-9094	56	19	a	a	DET
easat-9094	56	20	technological	technological	ADJ
easat-9094	56	21	standpoint	standpoint	NOUN
easat-9094	56	22	,	,	PUNCT
easat-9094	56	23	such	such	ADJ
easat-9094	56	24	as	as	ADP
easat-9094	56	25	with	with	ADP
easat-9094	56	26	different	different	ADJ
easat-9094	56	27	sizes	size	NOUN
easat-9094	56	28	of	of	ADP
easat-9094	56	29	businesses	business	NOUN
easat-9094	56	30	.	.	PUNCT
easat-9094	57	1	for	for	ADP
easat-9094	57	2	organisations	organisation	NOUN
easat-9094	57	3	,	,	PUNCT
easat-9094	57	4	the	the	DET
easat-9094	57	5	adoption	adoption	NOUN
easat-9094	57	6	process	process	NOUN
easat-9094	57	7	requires	require	VERB
easat-9094	57	8	system	system	NOUN
easat-9094	57	9	upgrades	upgrade	NOUN
easat-9094	57	10	,	,	PUNCT
easat-9094	57	11	appropriate	appropriate	ADJ
easat-9094	57	12	tools	tool	NOUN
easat-9094	57	13	,	,	PUNCT
easat-9094	57	14	and	and	CCONJ
easat-9094	57	15	adjustments	adjustment	NOUN
easat-9094	57	16	in	in	ADP
easat-9094	57	17	submission	submission	NOUN
easat-9094	57	18	procedures	procedure	NOUN
easat-9094	57	19	to	to	PART
easat-9094	57	20	ensure	ensure	VERB
easat-9094	57	21	a	a	DET
easat-9094	57	22	smooth	smooth	ADJ
easat-9094	57	23	transition	transition	NOUN
easat-9094	57	24	.	.	PUNCT
easat-9094	58	1	technology	technology	NOUN
easat-9094	58	2	-	-	PUNCT
easat-9094	58	3	related	relate	VERB
easat-9094	58	4	challenges	challenge	NOUN
easat-9094	58	5	are	be	AUX
easat-9094	58	6	not	not	PART
easat-9094	58	7	unique	unique	ADJ
easat-9094	58	8	to	to	ADP
easat-9094	58	9	e	e	NOUN
easat-9094	58	10	-	-	NOUN
easat-9094	58	11	invoicing	invoicing	ADJ
easat-9094	58	12	;	;	PUNCT
easat-9094	58	13	they	they	PRON
easat-9094	58	14	are	be	AUX
easat-9094	58	15	also	also	ADV
easat-9094	58	16	common	common	ADJ
easat-9094	58	17	in	in	ADP
easat-9094	58	18	the	the	DET
easat-9094	58	19	adoption	adoption	NOUN
easat-9094	58	20	of	of	ADP
easat-9094	58	21	data	datum	NOUN
easat-9094	58	22	analytics	analytic	NOUN
easat-9094	58	23	,	,	PUNCT
easat-9094	58	24	cloud	cloud	NOUN
easat-9094	58	25	computing	computing	NOUN
easat-9094	58	26	,	,	PUNCT
easat-9094	58	27	xbrl	xbrl	PROPN
easat-9094	58	28	,	,	PUNCT
easat-9094	58	29	and	and	CCONJ
easat-9094	58	30	robotic	robotic	ADJ
easat-9094	58	31	process	process	NOUN
easat-9094	58	32	automation	automation	NOUN
easat-9094	58	33	(	(	PUNCT
easat-9094	58	34	rpa	rpa	PROPN
easat-9094	58	35	)	)	PUNCT
easat-9094	58	36	that	that	PRON
easat-9094	58	37	have	have	AUX
easat-9094	58	38	been	be	AUX
easat-9094	58	39	done	do	VERB
easat-9094	58	40	before	before	ADV
easat-9094	58	41	,	,	PUNCT
easat-9094	58	42	such	such	ADJ
easat-9094	58	43	as	as	ADP
easat-9094	58	44	in	in	ADP
easat-9094	58	45	malaysia	malaysia	PROPN
easat-9094	58	46	xbrl	xbrl	PROPN
easat-9094	58	47	2092	2092	PROPN
easat-9094	58	48	edelweiss	edelweiss	PROPN
easat-9094	58	49	applied	apply	VERB
easat-9094	58	50	science	science	NOUN
easat-9094	58	51	and	and	CCONJ
easat-9094	58	52	technology	technology	NOUN
easat-9094	58	53	issn	issn	PROPN
easat-9094	58	54	:	:	PUNCT
easat-9094	58	55	2576	2576	NUM
easat-9094	58	56	-	-	SYM
easat-9094	58	57	8484	8484	NUM
easat-9094	58	58	vol	vol	NOUN
easat-9094	58	59	.	.	PROPN
easat-9094	59	1	9	9	NUM
easat-9094	59	2	,	,	PUNCT
easat-9094	59	3	no	no	INTJ
easat-9094	59	4	.	.	NOUN
easat-9094	59	5	7	7	NUM
easat-9094	59	6	:	:	SYM
easat-9094	59	7	2090	2090	NUM
easat-9094	59	8	-	-	SYM
easat-9094	59	9	2107	2107	NUM
easat-9094	59	10	,	,	PUNCT
easat-9094	59	11	2025	2025	NUM
easat-9094	59	12	doi	doi	NOUN
easat-9094	59	13	:	:	PUNCT
easat-9094	59	14	10.55214/2576	10.55214/2576	NUM
easat-9094	59	15	-	-	SYM
easat-9094	59	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	60	1	©	©	PROPN
easat-9094	60	2	2025	2025	NUM
easat-9094	60	3	by	by	ADP
easat-9094	60	4	the	the	DET
easat-9094	60	5	authors	author	NOUN
easat-9094	60	6	;	;	PUNCT
easat-9094	60	7	licensee	licensee	PROPN
easat-9094	60	8	learning	learning	NOUN
easat-9094	60	9	gate	gate	NOUN
easat-9094	61	1	[	[	X
easat-9094	61	2	12	12	NUM
easat-9094	61	3	]	]	PUNCT
easat-9094	61	4	.	.	PUNCT
easat-9094	62	1	these	these	DET
easat-9094	62	2	challenges	challenge	NOUN
easat-9094	62	3	arise	arise	VERB
easat-9094	62	4	due	due	ADP
easat-9094	62	5	to	to	ADP
easat-9094	62	6	differences	difference	NOUN
easat-9094	62	7	in	in	ADP
easat-9094	62	8	technical	technical	ADJ
easat-9094	62	9	requirements	requirement	NOUN
easat-9094	62	10	,	,	PUNCT
easat-9094	62	11	which	which	PRON
easat-9094	62	12	have	have	AUX
easat-9094	62	13	been	be	AUX
easat-9094	62	14	widely	widely	ADV
easat-9094	62	15	discussed	discuss	VERB
easat-9094	62	16	in	in	ADP
easat-9094	62	17	past	past	ADJ
easat-9094	62	18	research	research	NOUN
easat-9094	62	19	on	on	ADP
easat-9094	62	20	technology	technology	NOUN
easat-9094	62	21	adoption	adoption	NOUN
easat-9094	62	22	.	.	PUNCT
easat-9094	63	1	therefore	therefore	ADV
easat-9094	63	2	,	,	PUNCT
easat-9094	63	3	this	this	DET
easat-9094	63	4	study	study	NOUN
easat-9094	63	5	aims	aim	VERB
easat-9094	63	6	to	to	PART
easat-9094	63	7	identify	identify	VERB
easat-9094	63	8	the	the	DET
easat-9094	63	9	key	key	ADJ
easat-9094	63	10	technological	technological	ADJ
easat-9094	63	11	factors	factor	NOUN
easat-9094	63	12	influencing	influence	VERB
easat-9094	63	13	e	e	NOUN
easat-9094	63	14	-	-	NOUN
easat-9094	63	15	invoice	invoice	ADJ
easat-9094	63	16	adoption	adoption	NOUN
easat-9094	63	17	among	among	ADP
easat-9094	63	18	different	different	ADJ
easat-9094	63	19	organisations	organisation	NOUN
easat-9094	63	20	in	in	ADP
easat-9094	63	21	malaysia	malaysia	PROPN
easat-9094	63	22	.	.	PUNCT
easat-9094	64	1	this	this	DET
easat-9094	64	2	research	research	NOUN
easat-9094	64	3	sought	seek	VERB
easat-9094	64	4	to	to	PART
easat-9094	64	5	provide	provide	VERB
easat-9094	64	6	insights	insight	NOUN
easat-9094	64	7	into	into	ADP
easat-9094	64	8	the	the	DET
easat-9094	64	9	technological	technological	ADJ
easat-9094	64	10	drivers	driver	NOUN
easat-9094	64	11	and	and	CCONJ
easat-9094	64	12	challenges	challenge	NOUN
easat-9094	64	13	affecting	affect	VERB
easat-9094	64	14	the	the	DET
easat-9094	64	15	adoption	adoption	NOUN
easat-9094	64	16	process	process	NOUN
easat-9094	64	17	by	by	ADP
easat-9094	64	18	examining	examine	VERB
easat-9094	64	19	businesses	business	NOUN
easat-9094	64	20	'	'	PART
easat-9094	64	21	experiences	experience	NOUN
easat-9094	64	22	during	during	ADP
easat-9094	64	23	the	the	DET
easat-9094	64	24	early	early	ADJ
easat-9094	64	25	stages	stage	NOUN
easat-9094	64	26	of	of	ADP
easat-9094	64	27	implementation	implementation	NOUN
easat-9094	64	28	.	.	PUNCT
easat-9094	65	1	1.3	1.3	NUM
easat-9094	65	2	.	.	PUNCT
easat-9094	66	1	research	research	NOUN
easat-9094	66	2	questions	question	NOUN
easat-9094	66	3	1	1	NUM
easat-9094	66	4	.	.	X
easat-9094	67	1	what	what	PRON
easat-9094	67	2	technological	technological	ADJ
easat-9094	67	3	factors	factor	NOUN
easat-9094	67	4	act	act	VERB
easat-9094	67	5	as	as	ADP
easat-9094	67	6	drivers	driver	NOUN
easat-9094	67	7	or	or	CCONJ
easat-9094	67	8	challenges	challenge	NOUN
easat-9094	67	9	for	for	ADP
easat-9094	67	10	e	e	NOUN
easat-9094	67	11	-	-	NOUN
easat-9094	67	12	invoicing	invoicing	ADJ
easat-9094	67	13	?	?	PUNCT
easat-9094	68	1	2	2	X
easat-9094	68	2	.	.	X
easat-9094	68	3	how	how	SCONJ
easat-9094	68	4	do	do	AUX
easat-9094	68	5	these	these	DET
easat-9094	68	6	factors	factor	NOUN
easat-9094	68	7	impact	impact	VERB
easat-9094	68	8	large	large	ADJ
easat-9094	68	9	and	and	CCONJ
easat-9094	68	10	small	small	ADJ
easat-9094	68	11	companies	company	NOUN
easat-9094	68	12	?	?	PUNCT
easat-9094	69	1	1.4	1.4	NUM
easat-9094	69	2	.	.	PUNCT
easat-9094	70	1	research	research	NOUN
easat-9094	70	2	objectives	objective	NOUN
easat-9094	70	3	1	1	NUM
easat-9094	70	4	.	.	PUNCT
easat-9094	70	5	to	to	PART
easat-9094	70	6	identify	identify	VERB
easat-9094	70	7	technological	technological	ADJ
easat-9094	70	8	factors	factor	NOUN
easat-9094	70	9	influencing	influence	VERB
easat-9094	70	10	e	e	NOUN
easat-9094	70	11	-	-	NOUN
easat-9094	70	12	invoice	invoice	ADJ
easat-9094	70	13	adoption	adoption	NOUN
easat-9094	70	14	.	.	PUNCT
easat-9094	71	1	2	2	X
easat-9094	71	2	.	.	X
easat-9094	71	3	to	to	PART
easat-9094	71	4	differentiate	differentiate	VERB
easat-9094	71	5	technological	technological	ADJ
easat-9094	71	6	challenges	challenge	NOUN
easat-9094	71	7	between	between	ADP
easat-9094	71	8	large	large	ADJ
easat-9094	71	9	and	and	CCONJ
easat-9094	71	10	small	small	ADJ
easat-9094	71	11	companies	company	NOUN
easat-9094	71	12	.	.	PUNCT
easat-9094	72	1	2	2	X
easat-9094	72	2	.	.	X
easat-9094	72	3	literature	literature	NOUN
easat-9094	72	4	review	review	VERB
easat-9094	72	5	2.1	2.1	NUM
easat-9094	72	6	.	.	PUNCT
easat-9094	72	7	toe	toe	NOUN
easat-9094	72	8	framework	framework	NOUN
easat-9094	72	9	and	and	CCONJ
easat-9094	72	10	technology	technology	NOUN
easat-9094	72	11	adoption	adoption	NOUN
easat-9094	72	12	existing	exist	VERB
easat-9094	72	13	research	research	NOUN
easat-9094	72	14	on	on	ADP
easat-9094	72	15	technology	technology	NOUN
easat-9094	72	16	adoption	adoption	NOUN
easat-9094	72	17	using	use	VERB
easat-9094	72	18	the	the	DET
easat-9094	72	19	toe	toe	NOUN
easat-9094	72	20	(	(	PUNCT
easat-9094	72	21	technology	technology	NOUN
easat-9094	72	22	-	-	PUNCT
easat-9094	72	23	organisation	organisation	NOUN
easat-9094	72	24	-	-	PUNCT
easat-9094	72	25	environment	environment	NOUN
easat-9094	72	26	)	)	PUNCT
easat-9094	72	27	framework	framework	NOUN
easat-9094	72	28	presents	present	VERB
easat-9094	72	29	mixed	mixed	ADJ
easat-9094	72	30	findings	finding	NOUN
easat-9094	72	31	across	across	ADP
easat-9094	72	32	different	different	ADJ
easat-9094	72	33	studies	study	NOUN
easat-9094	72	34	for	for	ADP
easat-9094	72	35	technology	technology	NOUN
easat-9094	72	36	adoption	adoption	NOUN
easat-9094	72	37	.	.	PUNCT
easat-9094	73	1	the	the	DET
easat-9094	73	2	technological	technological	ADJ
easat-9094	73	3	context	context	NOUN
easat-9094	73	4	in	in	ADP
easat-9094	73	5	these	these	DET
easat-9094	73	6	studies	study	NOUN
easat-9094	73	7	commonly	commonly	ADV
easat-9094	73	8	identifies	identify	VERB
easat-9094	73	9	key	key	ADJ
easat-9094	73	10	factors	factor	NOUN
easat-9094	73	11	,	,	PUNCT
easat-9094	73	12	such	such	ADJ
easat-9094	73	13	as	as	ADP
easat-9094	73	14	relative	relative	ADJ
easat-9094	73	15	advantage	advantage	NOUN
easat-9094	73	16	,	,	PUNCT
easat-9094	73	17	compatibility	compatibility	NOUN
easat-9094	73	18	,	,	PUNCT
easat-9094	73	19	complexity	complexity	NOUN
easat-9094	73	20	,	,	PUNCT
easat-9094	73	21	trialability	trialability	NOUN
easat-9094	73	22	,	,	PUNCT
easat-9094	73	23	observability	observability	NOUN
easat-9094	73	24	,	,	PUNCT
easat-9094	73	25	stability	stability	NOUN
easat-9094	73	26	,	,	PUNCT
easat-9094	73	27	and	and	CCONJ
easat-9094	73	28	standardisation	standardisation	NOUN
easat-9094	73	29	[	[	X
easat-9094	73	30	2	2	NUM
easat-9094	73	31	,	,	PUNCT
easat-9094	73	32	13	13	NUM
easat-9094	73	33	,	,	PUNCT
easat-9094	73	34	14	14	NUM
easat-9094	73	35	]	]	PUNCT
easat-9094	73	36	.	.	PUNCT
easat-9094	74	1	numerous	numerous	ADJ
easat-9094	74	2	studies	study	NOUN
easat-9094	74	3	have	have	AUX
easat-9094	74	4	applied	apply	VERB
easat-9094	74	5	the	the	DET
easat-9094	74	6	toe	toe	NOUN
easat-9094	74	7	framework	framework	NOUN
easat-9094	74	8	to	to	PART
easat-9094	74	9	understand	understand	VERB
easat-9094	74	10	the	the	DET
easat-9094	74	11	decision	decision	NOUN
easat-9094	74	12	-	-	PUNCT
easat-9094	74	13	making	make	VERB
easat-9094	74	14	process	process	NOUN
easat-9094	74	15	for	for	ADP
easat-9094	74	16	technology	technology	NOUN
easat-9094	74	17	adoption	adoption	NOUN
easat-9094	74	18	.	.	PUNCT
easat-9094	75	1	for	for	ADP
easat-9094	75	2	instance	instance	NOUN
easat-9094	75	3	,	,	PUNCT
easat-9094	75	4	tiwari	tiwari	PROPN
easat-9094	75	5	,	,	PUNCT
easat-9094	75	6	et	et	PROPN
easat-9094	75	7	al	al	PROPN
easat-9094	75	8	.	.	PUNCT
easat-9094	76	1	[	[	X
easat-9094	76	2	2	2	NUM
easat-9094	76	3	]	]	PUNCT
easat-9094	76	4	explored	explore	VERB
easat-9094	76	5	technological	technological	ADJ
easat-9094	76	6	factors	factor	NOUN
easat-9094	76	7	influencing	influence	VERB
easat-9094	76	8	e	e	NOUN
easat-9094	76	9	-	-	NOUN
easat-9094	76	10	government	government	ADJ
easat-9094	76	11	adoption	adoption	NOUN
easat-9094	76	12	,	,	PUNCT
easat-9094	76	13	highlighting	highlight	VERB
easat-9094	76	14	the	the	DET
easat-9094	76	15	role	role	NOUN
easat-9094	76	16	of	of	ADP
easat-9094	76	17	both	both	CCONJ
easat-9094	76	18	internal	internal	ADJ
easat-9094	76	19	and	and	CCONJ
easat-9094	76	20	external	external	ADJ
easat-9094	76	21	technologies	technology	NOUN
easat-9094	76	22	.	.	PUNCT
easat-9094	77	1	the	the	DET
easat-9094	77	2	decision	decision	NOUN
easat-9094	77	3	to	to	PART
easat-9094	77	4	implement	implement	VERB
easat-9094	77	5	technology	technology	NOUN
easat-9094	77	6	was	be	AUX
easat-9094	77	7	investigated	investigate	VERB
easat-9094	77	8	by	by	ADP
easat-9094	77	9	depietro	depietro	PROPN
easat-9094	77	10	,	,	PUNCT
easat-9094	77	11	et	et	PROPN
easat-9094	77	12	al	al	PROPN
easat-9094	77	13	.	.	PUNCT
easat-9094	78	1	[	[	X
easat-9094	78	2	15	15	NUM
easat-9094	78	3	]	]	PUNCT
easat-9094	78	4	in	in	ADP
easat-9094	78	5	terms	term	NOUN
easat-9094	78	6	of	of	ADP
easat-9094	78	7	the	the	DET
easat-9094	78	8	availability	availability	NOUN
easat-9094	78	9	of	of	ADP
easat-9094	78	10	technology	technology	NOUN
easat-9094	78	11	and	and	CCONJ
easat-9094	78	12	contemporary	contemporary	ADJ
easat-9094	78	13	technology	technology	NOUN
easat-9094	78	14	compatible	compatible	ADJ
easat-9094	78	15	with	with	ADP
easat-9094	78	16	a	a	DET
easat-9094	78	17	company	company	NOUN
easat-9094	78	18	's	's	PART
easat-9094	78	19	current	current	ADJ
easat-9094	78	20	technology	technology	NOUN
easat-9094	78	21	platform	platform	NOUN
easat-9094	78	22	.	.	PUNCT
easat-9094	79	1	the	the	DET
easat-9094	79	2	factors	factor	NOUN
easat-9094	79	3	proposed	propose	VERB
easat-9094	79	4	by	by	ADP
easat-9094	79	5	rogers	roger	NOUN
easat-9094	79	6	[	[	X
easat-9094	79	7	16	16	NUM
easat-9094	79	8	]	]	PUNCT
easat-9094	79	9	including	include	VERB
easat-9094	79	10	relative	relative	ADJ
easat-9094	79	11	advantage	advantage	NOUN
easat-9094	79	12	,	,	PUNCT
easat-9094	79	13	compatibility	compatibility	NOUN
easat-9094	79	14	,	,	PUNCT
easat-9094	79	15	complexity	complexity	NOUN
easat-9094	79	16	,	,	PUNCT
easat-9094	79	17	trialability	trialability	NOUN
easat-9094	79	18	,	,	PUNCT
easat-9094	79	19	and	and	CCONJ
easat-9094	79	20	observability	observability	NOUN
easat-9094	79	21	,	,	PUNCT
easat-9094	79	22	are	be	AUX
easat-9094	79	23	consistent	consistent	ADJ
easat-9094	79	24	with	with	ADP
easat-9094	79	25	this	this	DET
easat-9094	79	26	context	context	NOUN
easat-9094	79	27	.	.	PUNCT
easat-9094	80	1	these	these	DET
easat-9094	80	2	factors	factor	NOUN
easat-9094	80	3	,	,	PUNCT
easat-9094	80	4	which	which	PRON
easat-9094	80	5	are	be	AUX
easat-9094	80	6	elaborated	elaborate	VERB
easat-9094	80	7	upon	upon	SCONJ
easat-9094	80	8	below	below	ADV
easat-9094	80	9	,	,	PUNCT
easat-9094	80	10	can	can	AUX
easat-9094	80	11	either	either	CCONJ
easat-9094	80	12	facilitate	facilitate	VERB
easat-9094	80	13	or	or	CCONJ
easat-9094	80	14	impede	impede	VERB
easat-9094	80	15	the	the	DET
easat-9094	80	16	adoption	adoption	NOUN
easat-9094	80	17	of	of	ADP
easat-9094	80	18	electronic	electronic	ADJ
easat-9094	80	19	invoices	invoice	NOUN
easat-9094	80	20	.	.	PUNCT
easat-9094	81	1	this	this	DET
easat-9094	81	2	ability	ability	NOUN
easat-9094	81	3	indicates	indicate	VERB
easat-9094	81	4	that	that	SCONJ
easat-9094	81	5	the	the	DET
easat-9094	81	6	toe	toe	NOUN
easat-9094	81	7	framework	framework	NOUN
easat-9094	81	8	is	be	AUX
easat-9094	81	9	suitable	suitable	ADJ
easat-9094	81	10	for	for	ADP
easat-9094	81	11	the	the	DET
easat-9094	81	12	analysis	analysis	NOUN
easat-9094	81	13	of	of	ADP
easat-9094	81	14	organisational	organisational	ADJ
easat-9094	81	15	adoption	adoption	NOUN
easat-9094	81	16	and	and	CCONJ
easat-9094	81	17	is	be	AUX
easat-9094	81	18	considered	consider	VERB
easat-9094	81	19	a	a	DET
easat-9094	81	20	well	well	ADV
easat-9094	81	21	-	-	PUNCT
easat-9094	81	22	established	establish	VERB
easat-9094	81	23	framework	framework	NOUN
easat-9094	81	24	for	for	ADP
easat-9094	81	25	the	the	DET
easat-9094	81	26	identification	identification	NOUN
easat-9094	81	27	of	of	ADP
easat-9094	81	28	factors	factor	NOUN
easat-9094	81	29	that	that	PRON
easat-9094	81	30	influence	influence	VERB
easat-9094	81	31	e	e	NOUN
easat-9094	81	32	-	-	NOUN
easat-9094	81	33	invoice	invoice	ADJ
easat-9094	81	34	[	[	X
easat-9094	81	35	8	8	NUM
easat-9094	81	36	]	]	PUNCT
easat-9094	81	37	.	.	PUNCT
easat-9094	82	1	similarly	similarly	ADV
easat-9094	82	2	,	,	PUNCT
easat-9094	82	3	this	this	DET
easat-9094	82	4	study	study	NOUN
easat-9094	82	5	focused	focus	VERB
easat-9094	82	6	on	on	ADP
easat-9094	82	7	technological	technological	ADJ
easat-9094	82	8	factors	factor	NOUN
easat-9094	82	9	in	in	ADP
easat-9094	82	10	e	e	NOUN
easat-9094	82	11	-	-	NOUN
easat-9094	82	12	invoice	invoice	ADJ
easat-9094	82	13	adoption	adoption	NOUN
easat-9094	82	14	with	with	ADP
easat-9094	82	15	different	different	ADJ
easat-9094	82	16	business	business	NOUN
easat-9094	82	17	sizes	size	NOUN
easat-9094	82	18	and	and	CCONJ
easat-9094	82	19	available	available	ADJ
easat-9094	82	20	systems	system	NOUN
easat-9094	82	21	and	and	CCONJ
easat-9094	82	22	their	their	PRON
easat-9094	82	23	impact	impact	NOUN
easat-9094	82	24	on	on	ADP
easat-9094	82	25	the	the	DET
easat-9094	82	26	adoption	adoption	NOUN
easat-9094	82	27	process	process	NOUN
easat-9094	82	28	.	.	PUNCT
easat-9094	83	1	furthermore	furthermore	ADV
easat-9094	83	2	,	,	PUNCT
easat-9094	83	3	it	it	PRON
easat-9094	83	4	examined	examine	VERB
easat-9094	83	5	the	the	DET
easat-9094	83	6	factors	factor	NOUN
easat-9094	83	7	adopted	adopt	VERB
easat-9094	83	8	within	within	ADP
easat-9094	83	9	companies	company	NOUN
easat-9094	83	10	to	to	PART
easat-9094	83	11	determine	determine	VERB
easat-9094	83	12	how	how	SCONJ
easat-9094	83	13	well	well	ADV
easat-9094	83	14	they	they	PRON
easat-9094	83	15	align	align	VERB
easat-9094	83	16	with	with	ADP
easat-9094	83	17	e	e	NOUN
easat-9094	83	18	-	-	ADJ
easat-9094	83	19	invoicing	invoicing	ADJ
easat-9094	83	20	requirements	requirement	NOUN
easat-9094	83	21	.	.	PUNCT
easat-9094	84	1	these	these	DET
easat-9094	84	2	technological	technological	ADJ
easat-9094	84	3	factors	factor	NOUN
easat-9094	84	4	may	may	AUX
easat-9094	84	5	either	either	CCONJ
easat-9094	84	6	serve	serve	VERB
easat-9094	84	7	as	as	ADP
easat-9094	84	8	drivers	driver	NOUN
easat-9094	84	9	or	or	CCONJ
easat-9094	84	10	challenges	challenge	NOUN
easat-9094	84	11	to	to	ADP
easat-9094	84	12	e	e	NOUN
easat-9094	84	13	-	-	NOUN
easat-9094	84	14	invoice	invoice	ADJ
easat-9094	84	15	adoption	adoption	NOUN
easat-9094	84	16	,	,	PUNCT
easat-9094	84	17	depending	depend	VERB
easat-9094	84	18	on	on	ADP
easat-9094	84	19	the	the	DET
easat-9094	84	20	organisation	organisation	NOUN
easat-9094	84	21	’s	’s	PART
easat-9094	84	22	size	size	NOUN
easat-9094	84	23	,	,	PUNCT
easat-9094	84	24	industry	industry	NOUN
easat-9094	84	25	,	,	PUNCT
easat-9094	84	26	and	and	CCONJ
easat-9094	84	27	user	user	NOUN
easat-9094	84	28	roles	role	NOUN
easat-9094	84	29	.	.	PUNCT
easat-9094	85	1	2.2	2.2	NUM
easat-9094	85	2	.	.	PUNCT
easat-9094	85	3	benefits	benefit	NOUN
easat-9094	85	4	of	of	ADP
easat-9094	85	5	e	e	NOUN
easat-9094	85	6	-	-	NOUN
easat-9094	85	7	invoice	invoice	ADJ
easat-9094	85	8	e	e	NOUN
easat-9094	85	9	-	-	NOUN
easat-9094	85	10	invoicing	invoicing	NOUN
easat-9094	85	11	offers	offer	VERB
easat-9094	85	12	numerous	numerous	ADJ
easat-9094	85	13	benefits	benefit	NOUN
easat-9094	85	14	,	,	PUNCT
easat-9094	85	15	including	include	VERB
easat-9094	85	16	enhanced	enhance	VERB
easat-9094	85	17	tax	tax	NOUN
easat-9094	85	18	compliance	compliance	NOUN
easat-9094	85	19	,	,	PUNCT
easat-9094	85	20	environmental	environmental	ADJ
easat-9094	85	21	sustainability	sustainability	NOUN
easat-9094	85	22	,	,	PUNCT
easat-9094	85	23	and	and	CCONJ
easat-9094	85	24	savings	saving	NOUN
easat-9094	85	25	in	in	ADP
easat-9094	85	26	both	both	DET
easat-9094	85	27	time	time	NOUN
easat-9094	85	28	and	and	CCONJ
easat-9094	85	29	financial	financial	ADJ
easat-9094	85	30	resources	resource	NOUN
easat-9094	85	31	.	.	PUNCT
easat-9094	86	1	by	by	ADP
easat-9094	86	2	using	use	VERB
easat-9094	86	3	it	it	PRON
easat-9094	86	4	,	,	PUNCT
easat-9094	86	5	firms	firm	NOUN
easat-9094	86	6	can	can	AUX
easat-9094	86	7	promote	promote	VERB
easat-9094	86	8	sustainable	sustainable	ADJ
easat-9094	86	9	business	business	NOUN
easat-9094	86	10	practices	practice	NOUN
easat-9094	86	11	,	,	PUNCT
easat-9094	86	12	enhance	enhance	VERB
easat-9094	86	13	customer	customer	NOUN
easat-9094	86	14	interactions	interaction	NOUN
easat-9094	86	15	,	,	PUNCT
easat-9094	86	16	boost	boost	VERB
easat-9094	86	17	operational	operational	ADJ
easat-9094	86	18	efficiency	efficiency	NOUN
easat-9094	86	19	,	,	PUNCT
easat-9094	86	20	and	and	CCONJ
easat-9094	86	21	gain	gain	VERB
easat-9094	86	22	a	a	DET
easat-9094	86	23	competitive	competitive	ADJ
easat-9094	86	24	advantage	advantage	NOUN
easat-9094	86	25	.	.	PUNCT
easat-9094	87	1	according	accord	VERB
easat-9094	87	2	to	to	ADP
easat-9094	87	3	[	[	X
easat-9094	87	4	4	4	NUM
easat-9094	87	5	]	]	X
easat-9094	87	6	e	e	NOUN
easat-9094	87	7	-	-	NOUN
easat-9094	87	8	invoicing	invoicing	NOUN
easat-9094	87	9	in	in	ADP
easat-9094	87	10	indonesia	indonesia	PROPN
easat-9094	87	11	enhances	enhance	VERB
easat-9094	87	12	data	data	NOUN
easat-9094	87	13	accuracy	accuracy	NOUN
easat-9094	87	14	and	and	CCONJ
easat-9094	87	15	use	use	NOUN
easat-9094	87	16	,	,	PUNCT
easat-9094	87	17	ensuring	ensure	VERB
easat-9094	87	18	error	error	NOUN
easat-9094	87	19	-	-	PUNCT
easat-9094	87	20	free	free	ADJ
easat-9094	87	21	tax	tax	NOUN
easat-9094	87	22	filing	filing	NOUN
easat-9094	87	23	.	.	PUNCT
easat-9094	88	1	furthermore	furthermore	ADV
easat-9094	88	2	,	,	PUNCT
easat-9094	88	3	it	it	PRON
easat-9094	88	4	optimises	optimise	VERB
easat-9094	88	5	the	the	DET
easat-9094	88	6	procedure	procedure	NOUN
easat-9094	88	7	by	by	ADP
easat-9094	88	8	conserving	conserve	VERB
easat-9094	88	9	time	time	NOUN
easat-9094	88	10	and	and	CCONJ
easat-9094	88	11	effort	effort	NOUN
easat-9094	88	12	in	in	ADP
easat-9094	88	13	reporting	reporting	NOUN
easat-9094	88	14	,	,	PUNCT
easat-9094	88	15	submission	submission	NOUN
easat-9094	88	16	,	,	PUNCT
easat-9094	88	17	and	and	CCONJ
easat-9094	88	18	billing	billing	NOUN
easat-9094	88	19	.	.	PUNCT
easat-9094	89	1	fairchild	fairchild	PROPN
easat-9094	90	1	[	[	X
easat-9094	90	2	17	17	NUM
easat-9094	90	3	]	]	PUNCT
easat-9094	90	4	underscored	underscore	VERB
easat-9094	90	5	the	the	DET
easat-9094	90	6	enhancement	enhancement	NOUN
easat-9094	90	7	of	of	ADP
easat-9094	90	8	financial	financial	ADJ
easat-9094	90	9	operations	operation	NOUN
easat-9094	90	10	through	through	ADP
easat-9094	90	11	e	e	NOUN
easat-9094	90	12	-	-	VERB
easat-9094	90	13	invoicing	invoicing	NOUN
easat-9094	90	14	by	by	ADP
easat-9094	90	15	optimising	optimise	VERB
easat-9094	90	16	accounts	account	NOUN
easat-9094	90	17	payable	payable	ADJ
easat-9094	90	18	and	and	CCONJ
easat-9094	90	19	receivable	receivable	ADJ
easat-9094	90	20	processes	process	NOUN
easat-9094	90	21	.	.	PUNCT
easat-9094	91	1	a	a	DET
easat-9094	91	2	2009	2009	NUM
easat-9094	91	3	swedish	swedish	ADJ
easat-9094	91	4	study	study	NOUN
easat-9094	91	5	by	by	ADP
easat-9094	91	6	sandberg	sandberg	PROPN
easat-9094	91	7	et	et	PROPN
easat-9094	91	8	al	al	PROPN
easat-9094	91	9	.	.	PROPN
easat-9094	91	10	indicated	indicate	VERB
easat-9094	91	11	that	that	SCONJ
easat-9094	91	12	75	75	NUM
easat-9094	91	13	%	%	NOUN
easat-9094	91	14	of	of	ADP
easat-9094	91	15	enterprises	enterprise	NOUN
easat-9094	91	16	reported	report	VERB
easat-9094	91	17	a	a	DET
easat-9094	91	18	substantial	substantial	ADJ
easat-9094	91	19	reduction	reduction	NOUN
easat-9094	91	20	in	in	ADP
easat-9094	91	21	costs	cost	NOUN
easat-9094	91	22	due	due	ADJ
easat-9094	91	23	to	to	ADP
easat-9094	91	24	einvoicing	einvoice	VERB
easat-9094	91	25	.	.	PUNCT
easat-9094	92	1	it	it	PRON
easat-9094	92	2	also	also	ADV
easat-9094	92	3	reduces	reduce	VERB
easat-9094	92	4	paper	paper	NOUN
easat-9094	92	5	handling	handling	NOUN
easat-9094	92	6	,	,	PUNCT
easat-9094	92	7	hence	hence	ADV
easat-9094	92	8	decreasing	decrease	VERB
easat-9094	92	9	operational	operational	ADJ
easat-9094	92	10	expenses	expense	NOUN
easat-9094	92	11	and	and	CCONJ
easat-9094	92	12	benefiting	benefit	VERB
easat-9094	92	13	the	the	DET
easat-9094	92	14	environment	environment	NOUN
easat-9094	92	15	.	.	PUNCT
easat-9094	93	1	research	research	NOUN
easat-9094	93	2	by	by	ADP
easat-9094	93	3	hesami	hesami	NOUN
easat-9094	93	4	,	,	PUNCT
easat-9094	93	5	et	et	PROPN
easat-9094	93	6	al	al	PROPN
easat-9094	93	7	.	.	PUNCT
easat-9094	94	1	[	[	X
easat-9094	94	2	18	18	NUM
easat-9094	94	3	]	]	PUNCT
easat-9094	94	4	indicated	indicate	VERB
easat-9094	94	5	that	that	SCONJ
easat-9094	94	6	e	e	NOUN
easat-9094	94	7	-	-	ADJ
easat-9094	94	8	invoicing	invoicing	ADJ
easat-9094	94	9	enhances	enhance	VERB
easat-9094	94	10	tax	tax	NOUN
easat-9094	94	11	efficiency	efficiency	NOUN
easat-9094	94	12	by	by	ADP
easat-9094	94	13	enabling	enable	VERB
easat-9094	94	14	tax	tax	NOUN
easat-9094	94	15	return	return	NOUN
easat-9094	94	16	prefilling	prefille	VERB
easat-9094	94	17	,	,	PUNCT
easat-9094	94	18	boosting	boost	VERB
easat-9094	94	19	compliance	compliance	NOUN
easat-9094	94	20	,	,	PUNCT
easat-9094	94	21	and	and	CCONJ
easat-9094	94	22	ultimately	ultimately	ADV
easat-9094	94	23	reducing	reduce	VERB
easat-9094	94	24	administrative	administrative	ADJ
easat-9094	94	25	costs	cost	NOUN
easat-9094	94	26	.	.	PUNCT
easat-9094	95	1	similarly	similarly	ADV
easat-9094	95	2	,	,	PUNCT
easat-9094	95	3	harianto	harianto	PROPN
easat-9094	95	4	,	,	PUNCT
easat-9094	95	5	et	et	PROPN
easat-9094	95	6	al	al	PROPN
easat-9094	95	7	.	.	PUNCT
easat-9094	96	1	[	[	X
easat-9094	96	2	4	4	X
easat-9094	96	3	]	]	PUNCT
easat-9094	96	4	found	find	VERB
easat-9094	96	5	that	that	SCONJ
easat-9094	96	6	e	e	NOUN
easat-9094	96	7	-	-	NOUN
easat-9094	96	8	invoicing	invoicing	NOUN
easat-9094	96	9	improves	improve	VERB
easat-9094	96	10	vat	vat	NOUN
easat-9094	96	11	collection	collection	NOUN
easat-9094	96	12	in	in	ADP
easat-9094	96	13	indonesia	indonesia	PROPN
easat-9094	96	14	,	,	PUNCT
easat-9094	96	15	optimises	optimise	VERB
easat-9094	96	16	tax	tax	NOUN
easat-9094	96	17	revenue	revenue	NOUN
easat-9094	96	18	,	,	PUNCT
easat-9094	96	19	and	and	CCONJ
easat-9094	96	20	increases	increase	VERB
easat-9094	96	21	tax	tax	NOUN
easat-9094	96	22	compliance	compliance	NOUN
easat-9094	96	23	among	among	ADP
easat-9094	96	24	taxable	taxable	ADJ
easat-9094	96	25	entrepreneurs	entrepreneur	NOUN
easat-9094	96	26	.	.	PUNCT
easat-9094	97	1	e	e	X
easat-9094	97	2	-	-	ADJ
easat-9094	97	3	invoicing	invoicing	NOUN
easat-9094	97	4	provides	provide	VERB
easat-9094	97	5	firms	firm	NOUN
easat-9094	97	6	2093	2093	NUM
easat-9094	97	7	edelweiss	edelweiss	PROPN
easat-9094	97	8	applied	apply	VERB
easat-9094	97	9	science	science	NOUN
easat-9094	97	10	and	and	CCONJ
easat-9094	97	11	technology	technology	NOUN
easat-9094	97	12	issn	issn	PROPN
easat-9094	97	13	:	:	PUNCT
easat-9094	97	14	2576	2576	NUM
easat-9094	97	15	-	-	SYM
easat-9094	97	16	8484	8484	NUM
easat-9094	97	17	vol	vol	NOUN
easat-9094	97	18	.	.	PROPN
easat-9094	98	1	9	9	NUM
easat-9094	98	2	,	,	PUNCT
easat-9094	98	3	no	no	INTJ
easat-9094	98	4	.	.	NOUN
easat-9094	98	5	7	7	NUM
easat-9094	98	6	:	:	SYM
easat-9094	98	7	2090	2090	NUM
easat-9094	98	8	-	-	SYM
easat-9094	98	9	2107	2107	NUM
easat-9094	98	10	,	,	PUNCT
easat-9094	98	11	2025	2025	NUM
easat-9094	98	12	doi	doi	NOUN
easat-9094	98	13	:	:	PUNCT
easat-9094	98	14	10.55214/2576	10.55214/2576	NUM
easat-9094	98	15	-	-	SYM
easat-9094	98	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	99	1	©	©	PROPN
easat-9094	99	2	2025	2025	NUM
easat-9094	99	3	by	by	ADP
easat-9094	99	4	the	the	DET
easat-9094	99	5	authors	author	NOUN
easat-9094	99	6	;	;	PUNCT
easat-9094	99	7	licensee	licensee	PROPN
easat-9094	99	8	learning	learning	NOUN
easat-9094	99	9	gate	gate	NOUN
easat-9094	99	10	with	with	ADP
easat-9094	99	11	a	a	DET
easat-9094	99	12	competitive	competitive	ADJ
easat-9094	99	13	advantage	advantage	NOUN
easat-9094	99	14	by	by	ADP
easat-9094	99	15	strengthening	strengthen	VERB
easat-9094	99	16	client	client	NOUN
easat-9094	99	17	interactions	interaction	NOUN
easat-9094	99	18	and	and	CCONJ
easat-9094	99	19	loyalty	loyalty	NOUN
easat-9094	99	20	[	[	X
easat-9094	99	21	19	19	NUM
easat-9094	99	22	]	]	PUNCT
easat-9094	99	23	.	.	PUNCT
easat-9094	100	1	moreover	moreover	ADV
easat-9094	100	2	,	,	PUNCT
easat-9094	100	3	it	it	PRON
easat-9094	100	4	allows	allow	VERB
easat-9094	100	5	organisations	organisation	NOUN
easat-9094	100	6	to	to	PART
easat-9094	100	7	enhance	enhance	VERB
easat-9094	100	8	efficiency	efficiency	NOUN
easat-9094	100	9	by	by	ADP
easat-9094	100	10	reallocating	reallocate	VERB
easat-9094	100	11	personnel	personnel	NOUN
easat-9094	100	12	resources	resource	NOUN
easat-9094	100	13	to	to	ADP
easat-9094	100	14	alternative	alternative	ADJ
easat-9094	100	15	duties	duty	NOUN
easat-9094	100	16	.	.	PUNCT
easat-9094	101	1	furthermore	furthermore	ADV
easat-9094	101	2	,	,	PUNCT
easat-9094	101	3	a	a	DET
easat-9094	101	4	company	company	NOUN
easat-9094	101	5	's	's	PART
easat-9094	101	6	public	public	ADJ
easat-9094	101	7	image	image	NOUN
easat-9094	101	8	and	and	CCONJ
easat-9094	101	9	public	public	ADJ
easat-9094	101	10	relations	relation	NOUN
easat-9094	101	11	strategy	strategy	NOUN
easat-9094	101	12	are	be	AUX
easat-9094	101	13	enhanced	enhance	VERB
easat-9094	101	14	with	with	ADP
easat-9094	101	15	the	the	DET
easat-9094	101	16	adoption	adoption	NOUN
easat-9094	101	17	of	of	ADP
easat-9094	101	18	modern	modern	ADJ
easat-9094	101	19	,	,	PUNCT
easat-9094	101	20	environmentally	environmentally	ADV
easat-9094	101	21	sustainable	sustainable	ADJ
easat-9094	101	22	technologies	technology	NOUN
easat-9094	101	23	.	.	PUNCT
easat-9094	102	1	research	research	NOUN
easat-9094	102	2	indicates	indicate	VERB
easat-9094	102	3	that	that	SCONJ
easat-9094	102	4	e	e	NOUN
easat-9094	102	5	-	-	ADJ
easat-9094	102	6	invoicing	invoicing	NOUN
easat-9094	102	7	diminishes	diminish	VERB
easat-9094	102	8	financial	financial	ADJ
easat-9094	102	9	reporting	reporting	NOUN
easat-9094	102	10	inaccuracies	inaccuracy	NOUN
easat-9094	102	11	by	by	ADP
easat-9094	102	12	25	25	NUM
easat-9094	102	13	%	%	NOUN
easat-9094	102	14	[	[	X
easat-9094	102	15	19	19	NUM
easat-9094	102	16	]	]	PUNCT
easat-9094	102	17	.	.	PUNCT
easat-9094	103	1	it	it	PRON
easat-9094	103	2	also	also	ADV
easat-9094	103	3	optimises	optimise	VERB
easat-9094	103	4	transactions	transaction	NOUN
easat-9094	103	5	,	,	PUNCT
easat-9094	103	6	hence	hence	ADV
easat-9094	103	7	enhancing	enhance	VERB
easat-9094	103	8	operational	operational	ADJ
easat-9094	103	9	efficiency	efficiency	NOUN
easat-9094	103	10	.	.	PUNCT
easat-9094	104	1	2.3	2.3	NUM
easat-9094	104	2	.	.	PUNCT
easat-9094	104	3	factors	factor	NOUN
easat-9094	104	4	in	in	ADP
easat-9094	104	5	e	e	NOUN
easat-9094	104	6	-	-	NOUN
easat-9094	104	7	invoicing	invoice	VERB
easat-9094	104	8	various	various	ADJ
easat-9094	104	9	factors	factor	NOUN
easat-9094	104	10	,	,	PUNCT
easat-9094	104	11	including	include	VERB
easat-9094	104	12	organisational	organisational	ADJ
easat-9094	104	13	,	,	PUNCT
easat-9094	104	14	technological	technological	ADJ
easat-9094	104	15	,	,	PUNCT
easat-9094	104	16	and	and	CCONJ
easat-9094	104	17	environmental	environmental	ADJ
easat-9094	104	18	,	,	PUNCT
easat-9094	104	19	influence	influence	VERB
easat-9094	104	20	the	the	DET
easat-9094	104	21	adoption	adoption	NOUN
easat-9094	104	22	of	of	ADP
easat-9094	104	23	e	e	NOUN
easat-9094	104	24	-	-	NOUN
easat-9094	104	25	invoicing	invoicing	NOUN
easat-9094	104	26	.	.	PUNCT
easat-9094	105	1	numerous	numerous	ADJ
easat-9094	105	2	studies	study	NOUN
easat-9094	105	3	have	have	AUX
easat-9094	105	4	identified	identify	VERB
easat-9094	105	5	the	the	DET
easat-9094	105	6	key	key	ADJ
easat-9094	105	7	elements	element	NOUN
easat-9094	105	8	influencing	influence	VERB
easat-9094	105	9	firms	firm	NOUN
easat-9094	105	10	'	'	PART
easat-9094	105	11	decisions	decision	NOUN
easat-9094	105	12	to	to	PART
easat-9094	105	13	implement	implement	VERB
easat-9094	105	14	e	e	NOUN
easat-9094	105	15	-	-	ADJ
easat-9094	105	16	invoicing	invoicing	ADJ
easat-9094	105	17	systems	system	NOUN
easat-9094	105	18	,	,	PUNCT
easat-9094	105	19	ranking	rank	VERB
easat-9094	105	20	technological	technological	ADJ
easat-9094	105	21	factors	factor	NOUN
easat-9094	105	22	in	in	ADP
easat-9094	105	23	the	the	DET
easat-9094	105	24	first	first	ADJ
easat-9094	105	25	place	place	NOUN
easat-9094	105	26	.	.	PUNCT
easat-9094	106	1	multiple	multiple	ADJ
easat-9094	106	2	studies	study	NOUN
easat-9094	106	3	highlight	highlight	VERB
easat-9094	106	4	the	the	DET
easat-9094	106	5	role	role	NOUN
easat-9094	106	6	of	of	ADP
easat-9094	106	7	technology	technology	NOUN
easat-9094	106	8	in	in	ADP
easat-9094	106	9	the	the	DET
easat-9094	106	10	adoption	adoption	NOUN
easat-9094	106	11	of	of	ADP
easat-9094	106	12	e	e	NOUN
easat-9094	106	13	-	-	NOUN
easat-9094	106	14	invoicing	invoicing	NOUN
easat-9094	106	15	.	.	PUNCT
easat-9094	107	1	tiwari	tiwari	PROPN
easat-9094	107	2	,	,	PUNCT
easat-9094	107	3	et	et	PROPN
easat-9094	107	4	al	al	PROPN
easat-9094	107	5	.	.	PUNCT
easat-9094	108	1	[	[	X
easat-9094	108	2	2	2	NUM
easat-9094	108	3	]	]	PUNCT
easat-9094	108	4	identified	identify	VERB
easat-9094	108	5	compatibility	compatibility	NOUN
easat-9094	108	6	,	,	PUNCT
easat-9094	108	7	complexity	complexity	NOUN
easat-9094	108	8	,	,	PUNCT
easat-9094	108	9	relative	relative	ADJ
easat-9094	108	10	benefit	benefit	NOUN
easat-9094	108	11	,	,	PUNCT
easat-9094	108	12	and	and	CCONJ
easat-9094	108	13	trialability	trialability	NOUN
easat-9094	108	14	as	as	ADP
easat-9094	108	15	significant	significant	ADJ
easat-9094	108	16	factors	factor	NOUN
easat-9094	108	17	affecting	affect	VERB
easat-9094	108	18	adoption	adoption	NOUN
easat-9094	108	19	in	in	ADP
easat-9094	108	20	india	india	PROPN
easat-9094	108	21	.	.	PUNCT
easat-9094	109	1	harianto	harianto	PROPN
easat-9094	109	2	,	,	PUNCT
easat-9094	109	3	et	et	PROPN
easat-9094	109	4	al	al	PROPN
easat-9094	109	5	.	.	PUNCT
easat-9094	110	1	[	[	X
easat-9094	110	2	4	4	X
easat-9094	110	3	]	]	PUNCT
easat-9094	110	4	emphasised	emphasise	VERB
easat-9094	110	5	the	the	DET
easat-9094	110	6	importance	importance	NOUN
easat-9094	110	7	of	of	ADP
easat-9094	110	8	technological	technological	ADJ
easat-9094	110	9	readiness	readiness	NOUN
easat-9094	110	10	,	,	PUNCT
easat-9094	110	11	communication	communication	NOUN
easat-9094	110	12	factors	factor	NOUN
easat-9094	110	13	,	,	PUNCT
easat-9094	110	14	and	and	CCONJ
easat-9094	110	15	observability	observability	NOUN
easat-9094	110	16	in	in	ADP
easat-9094	110	17	ensuring	ensure	VERB
easat-9094	110	18	a	a	DET
easat-9094	110	19	smooth	smooth	ADJ
easat-9094	110	20	transition	transition	NOUN
easat-9094	110	21	to	to	ADP
easat-9094	110	22	e	e	NOUN
easat-9094	110	23	-	-	VERB
easat-9094	110	24	invoicing	invoicing	NOUN
easat-9094	110	25	in	in	ADP
easat-9094	110	26	finland	finland	PROPN
easat-9094	110	27	.	.	PUNCT
easat-9094	111	1	organisational	organisational	ADJ
easat-9094	111	2	factors	factor	NOUN
easat-9094	111	3	rank	rank	VERB
easat-9094	111	4	second	second	ADV
easat-9094	111	5	.	.	PUNCT
easat-9094	112	1	the	the	DET
easat-9094	112	2	implementation	implementation	NOUN
easat-9094	112	3	of	of	ADP
easat-9094	112	4	e	e	NOUN
easat-9094	112	5	-	-	NOUN
easat-9094	112	6	invoicing	invoicing	NOUN
easat-9094	112	7	is	be	AUX
easat-9094	112	8	significantly	significantly	ADV
easat-9094	112	9	influenced	influence	VERB
easat-9094	112	10	by	by	ADP
easat-9094	112	11	managerial	managerial	ADJ
easat-9094	112	12	endorsement	endorsement	NOUN
easat-9094	112	13	and	and	CCONJ
easat-9094	112	14	organisational	organisational	ADJ
easat-9094	112	15	readiness	readiness	NOUN
easat-9094	112	16	.	.	PUNCT
easat-9094	113	1	sandberg	sandberg	PROPN
easat-9094	113	2	,	,	PUNCT
easat-9094	113	3	et	et	PROPN
easat-9094	113	4	al	al	PROPN
easat-9094	113	5	.	.	PUNCT
easat-9094	114	1	[	[	X
easat-9094	114	2	19	19	NUM
easat-9094	114	3	]	]	PUNCT
easat-9094	114	4	asserted	assert	VERB
easat-9094	114	5	that	that	SCONJ
easat-9094	114	6	external	external	ADJ
easat-9094	114	7	pressure	pressure	NOUN
easat-9094	114	8	,	,	PUNCT
easat-9094	114	9	owner	owner	NOUN
easat-9094	114	10	/	/	SYM
easat-9094	114	11	manager	manager	NOUN
easat-9094	114	12	characteristics	characteristic	NOUN
easat-9094	114	13	,	,	PUNCT
easat-9094	114	14	and	and	CCONJ
easat-9094	114	15	organisational	organisational	ADJ
easat-9094	114	16	readiness	readiness	NOUN
easat-9094	114	17	significantly	significantly	ADV
easat-9094	114	18	impact	impact	VERB
easat-9094	114	19	the	the	DET
easat-9094	114	20	adoption	adoption	NOUN
easat-9094	114	21	of	of	ADP
easat-9094	114	22	einvoicing	einvoice	VERB
easat-9094	114	23	in	in	ADP
easat-9094	114	24	sweden	sweden	PROPN
easat-9094	114	25	.	.	PUNCT
easat-9094	115	1	harianto	harianto	PROPN
easat-9094	115	2	,	,	PUNCT
easat-9094	115	3	et	et	PROPN
easat-9094	115	4	al	al	PROPN
easat-9094	115	5	.	.	PUNCT
easat-9094	116	1	[	[	X
easat-9094	116	2	4	4	X
easat-9094	116	3	]	]	PUNCT
easat-9094	116	4	emphasised	emphasise	VERB
easat-9094	116	5	that	that	SCONJ
easat-9094	116	6	managerial	managerial	ADJ
easat-9094	116	7	support	support	NOUN
easat-9094	116	8	is	be	AUX
easat-9094	116	9	a	a	DET
easat-9094	116	10	crucial	crucial	ADJ
easat-9094	116	11	element	element	NOUN
easat-9094	116	12	for	for	ADP
easat-9094	116	13	successful	successful	ADJ
easat-9094	116	14	adoption	adoption	NOUN
easat-9094	116	15	.	.	PUNCT
easat-9094	117	1	behavioural	behavioural	ADJ
easat-9094	117	2	and	and	CCONJ
easat-9094	117	3	trust	trust	NOUN
easat-9094	117	4	aspects	aspect	NOUN
easat-9094	117	5	rank	rank	PROPN
easat-9094	117	6	third	third	ADV
easat-9094	117	7	.	.	PUNCT
easat-9094	118	1	the	the	DET
easat-9094	118	2	adoption	adoption	NOUN
easat-9094	118	3	process	process	NOUN
easat-9094	118	4	is	be	AUX
easat-9094	118	5	influenced	influence	VERB
easat-9094	118	6	by	by	ADP
easat-9094	118	7	perceived	perceive	VERB
easat-9094	118	8	risks	risk	NOUN
easat-9094	118	9	and	and	CCONJ
easat-9094	118	10	faith	faith	NOUN
easat-9094	118	11	in	in	ADP
easat-9094	118	12	e	e	NOUN
easat-9094	118	13	-	-	NOUN
easat-9094	118	14	government	government	NOUN
easat-9094	118	15	.	.	PUNCT
easat-9094	119	1	lian	lian	VERB
easat-9094	120	1	[	[	X
easat-9094	120	2	1	1	NUM
easat-9094	120	3	]	]	PUNCT
easat-9094	120	4	identified	identify	VERB
easat-9094	120	5	that	that	SCONJ
easat-9094	120	6	in	in	ADP
easat-9094	120	7	taiwan	taiwan	PROPN
easat-9094	120	8	,	,	PUNCT
easat-9094	120	9	perceived	perceive	VERB
easat-9094	120	10	risk	risk	NOUN
easat-9094	120	11	,	,	PUNCT
easat-9094	120	12	social	social	ADJ
easat-9094	120	13	influence	influence	NOUN
easat-9094	120	14	,	,	PUNCT
easat-9094	120	15	effort	effort	NOUN
easat-9094	120	16	expectation	expectation	NOUN
easat-9094	120	17	,	,	PUNCT
easat-9094	120	18	and	and	CCONJ
easat-9094	120	19	trust	trust	NOUN
easat-9094	120	20	in	in	ADP
easat-9094	120	21	e	e	NOUN
easat-9094	120	22	-	-	NOUN
easat-9094	120	23	government	government	NOUN
easat-9094	120	24	greatly	greatly	ADV
easat-9094	120	25	impact	impact	VERB
easat-9094	120	26	enterprises	enterprise	NOUN
easat-9094	120	27	'	'	PART
easat-9094	120	28	readiness	readiness	NOUN
easat-9094	120	29	to	to	PART
easat-9094	120	30	use	use	VERB
easat-9094	120	31	einvoicing	einvoice	VERB
easat-9094	120	32	.	.	PUNCT
easat-9094	121	1	in	in	ADP
easat-9094	121	2	a	a	DET
easat-9094	121	3	similar	similar	ADJ
easat-9094	121	4	vein	vein	NOUN
easat-9094	121	5	,	,	PUNCT
easat-9094	121	6	qi	qi	PROPN
easat-9094	121	7	and	and	CCONJ
easat-9094	121	8	che	che	PROPN
easat-9094	121	9	azmi	azmi	PROPN
easat-9094	122	1	[	[	X
easat-9094	122	2	10	10	NUM
easat-9094	122	3	]	]	PUNCT
easat-9094	122	4	underscored	underscore	VERB
easat-9094	122	5	the	the	DET
easat-9094	122	6	importance	importance	NOUN
easat-9094	122	7	of	of	ADP
easat-9094	122	8	perceived	perceive	VERB
easat-9094	122	9	benefits	benefit	NOUN
easat-9094	122	10	and	and	CCONJ
easat-9094	122	11	trust	trust	NOUN
easat-9094	122	12	in	in	ADP
easat-9094	122	13	the	the	DET
easat-9094	122	14	adoption	adoption	NOUN
easat-9094	122	15	of	of	ADP
easat-9094	122	16	e	e	NOUN
easat-9094	122	17	-	-	NOUN
easat-9094	122	18	invoicing	invoicing	NOUN
easat-9094	122	19	.	.	PUNCT
easat-9094	123	1	in	in	ADP
easat-9094	123	2	fourth	fourth	ADJ
easat-9094	123	3	place	place	NOUN
easat-9094	123	4	are	be	AUX
easat-9094	123	5	external	external	ADJ
easat-9094	123	6	and	and	CCONJ
easat-9094	123	7	regulatory	regulatory	ADJ
easat-9094	123	8	pressures	pressure	NOUN
easat-9094	123	9	.	.	PUNCT
easat-9094	124	1	the	the	DET
easat-9094	124	2	adoption	adoption	NOUN
easat-9094	124	3	of	of	ADP
easat-9094	124	4	e	e	NOUN
easat-9094	124	5	-	-	NOUN
easat-9094	124	6	invoicing	invoicing	NOUN
easat-9094	124	7	may	may	AUX
easat-9094	124	8	be	be	AUX
easat-9094	124	9	affected	affect	VERB
easat-9094	124	10	by	by	ADP
easat-9094	124	11	external	external	ADJ
easat-9094	124	12	circumstances	circumstance	NOUN
easat-9094	124	13	and	and	CCONJ
easat-9094	124	14	governmental	governmental	ADJ
easat-9094	124	15	laws	law	NOUN
easat-9094	124	16	.	.	PUNCT
easat-9094	125	1	tiwari	tiwari	PROPN
easat-9094	125	2	,	,	PUNCT
easat-9094	125	3	et	et	PROPN
easat-9094	125	4	al	al	PROPN
easat-9094	125	5	.	.	PUNCT
easat-9094	126	1	[	[	X
easat-9094	126	2	2	2	X
easat-9094	126	3	]	]	PUNCT
easat-9094	126	4	examined	examine	VERB
easat-9094	126	5	the	the	DET
easat-9094	126	6	impact	impact	NOUN
easat-9094	126	7	of	of	ADP
easat-9094	126	8	regulatory	regulatory	ADJ
easat-9094	126	9	pressure	pressure	NOUN
easat-9094	126	10	on	on	ADP
easat-9094	126	11	company	company	NOUN
easat-9094	126	12	decision	decision	NOUN
easat-9094	126	13	-	-	PUNCT
easat-9094	126	14	making	making	NOUN
easat-9094	126	15	.	.	PUNCT
easat-9094	127	1	sandberg	sandberg	PROPN
easat-9094	127	2	,	,	PUNCT
easat-9094	127	3	et	et	PROPN
easat-9094	127	4	al	al	PROPN
easat-9094	127	5	.	.	PUNCT
easat-9094	128	1	[	[	X
easat-9094	128	2	19	19	NUM
easat-9094	128	3	]	]	PUNCT
easat-9094	128	4	emphasised	emphasise	VERB
easat-9094	128	5	the	the	DET
easat-9094	128	6	significance	significance	NOUN
easat-9094	128	7	of	of	ADP
easat-9094	128	8	external	external	ADJ
easat-9094	128	9	pressure	pressure	NOUN
easat-9094	128	10	in	in	ADP
easat-9094	128	11	motivating	motivate	VERB
easat-9094	128	12	enterprises	enterprise	NOUN
easat-9094	128	13	to	to	PART
easat-9094	128	14	adopt	adopt	VERB
easat-9094	128	15	electronic	electronic	ADJ
easat-9094	128	16	invoicing	invoicing	NOUN
easat-9094	128	17	.	.	PUNCT
easat-9094	129	1	in	in	ADP
easat-9094	129	2	fifth	fifth	ADJ
easat-9094	129	3	place	place	NOUN
easat-9094	129	4	is	be	AUX
easat-9094	129	5	behavioural	behavioural	ADJ
easat-9094	129	6	control	control	NOUN
easat-9094	129	7	.	.	PUNCT
easat-9094	130	1	nguyen	nguyen	PROPN
easat-9094	130	2	,	,	PUNCT
easat-9094	130	3	et	et	PROPN
easat-9094	130	4	al	al	PROPN
easat-9094	130	5	.	.	PUNCT
easat-9094	131	1	[	[	X
easat-9094	131	2	7	7	X
easat-9094	131	3	]	]	PUNCT
easat-9094	131	4	found	find	VERB
easat-9094	131	5	that	that	SCONJ
easat-9094	131	6	a	a	DET
easat-9094	131	7	company	company	NOUN
easat-9094	131	8	's	's	PART
easat-9094	131	9	decision	decision	NOUN
easat-9094	131	10	to	to	PART
easat-9094	131	11	implement	implement	VERB
easat-9094	131	12	e	e	NOUN
easat-9094	131	13	-	-	NOUN
easat-9094	131	14	invoicing	invoicing	NOUN
easat-9094	131	15	in	in	ADP
easat-9094	131	16	vietnam	vietnam	PROPN
easat-9094	131	17	is	be	AUX
easat-9094	131	18	significantly	significantly	ADV
easat-9094	131	19	affected	affect	VERB
easat-9094	131	20	by	by	ADP
easat-9094	131	21	perceived	perceive	VERB
easat-9094	131	22	behavioural	behavioural	ADJ
easat-9094	131	23	control	control	NOUN
easat-9094	131	24	.	.	PUNCT
easat-9094	132	1	this	this	DET
easat-9094	132	2	finding	finding	NOUN
easat-9094	132	3	suggests	suggest	VERB
easat-9094	132	4	that	that	SCONJ
easat-9094	132	5	organisations	organisation	NOUN
easat-9094	132	6	are	be	AUX
easat-9094	132	7	more	more	ADV
easat-9094	132	8	inclined	inclined	ADJ
easat-9094	132	9	to	to	PART
easat-9094	132	10	implement	implement	VERB
easat-9094	132	11	e	e	NOUN
easat-9094	132	12	-	-	NOUN
easat-9094	132	13	invoicing	invoicing	NOUN
easat-9094	132	14	successfully	successfully	ADV
easat-9094	132	15	when	when	SCONJ
easat-9094	132	16	they	they	PRON
easat-9094	132	17	possess	possess	VERB
easat-9094	132	18	greater	great	ADJ
easat-9094	132	19	confidence	confidence	NOUN
easat-9094	132	20	in	in	ADP
easat-9094	132	21	their	their	PRON
easat-9094	132	22	capability	capability	NOUN
easat-9094	132	23	.	.	PUNCT
easat-9094	133	1	several	several	ADJ
easat-9094	133	2	elements	element	NOUN
easat-9094	133	3	,	,	PUNCT
easat-9094	133	4	including	include	VERB
easat-9094	133	5	organisational	organisational	ADJ
easat-9094	133	6	readiness	readiness	NOUN
easat-9094	133	7	,	,	PUNCT
easat-9094	133	8	trust	trust	NOUN
easat-9094	133	9	,	,	PUNCT
easat-9094	133	10	technological	technological	ADJ
easat-9094	133	11	proficiency	proficiency	NOUN
easat-9094	133	12	,	,	PUNCT
easat-9094	133	13	regulatory	regulatory	ADJ
easat-9094	133	14	obligations	obligation	NOUN
easat-9094	133	15	,	,	PUNCT
easat-9094	133	16	and	and	CCONJ
easat-9094	133	17	external	external	ADJ
easat-9094	133	18	influences	influence	NOUN
easat-9094	133	19	,	,	PUNCT
easat-9094	133	20	affect	affect	VERB
easat-9094	133	21	the	the	DET
easat-9094	133	22	implementation	implementation	NOUN
easat-9094	133	23	of	of	ADP
easat-9094	133	24	e	e	NOUN
easat-9094	133	25	-	-	NOUN
easat-9094	133	26	invoicing	invoicing	NOUN
easat-9094	133	27	.	.	PUNCT
easat-9094	134	1	businesses	business	NOUN
easat-9094	134	2	and	and	CCONJ
easat-9094	134	3	legislators	legislator	NOUN
easat-9094	134	4	can	can	AUX
easat-9094	134	5	formulate	formulate	VERB
easat-9094	134	6	policies	policy	NOUN
easat-9094	134	7	that	that	PRON
easat-9094	134	8	facilitate	facilitate	VERB
easat-9094	134	9	the	the	DET
easat-9094	134	10	smooth	smooth	ADJ
easat-9094	134	11	adoption	adoption	NOUN
easat-9094	134	12	of	of	ADP
easat-9094	134	13	e	e	NOUN
easat-9094	134	14	-	-	ADJ
easat-9094	134	15	invoicing	invoicing	ADJ
easat-9094	134	16	systems	system	NOUN
easat-9094	134	17	across	across	ADP
easat-9094	134	18	diverse	diverse	ADJ
easat-9094	134	19	industries	industry	NOUN
easat-9094	134	20	by	by	ADP
easat-9094	134	21	gaining	gain	VERB
easat-9094	134	22	a	a	DET
easat-9094	134	23	deeper	deep	ADJ
easat-9094	134	24	comprehension	comprehension	NOUN
easat-9094	134	25	of	of	ADP
easat-9094	134	26	these	these	DET
easat-9094	134	27	factors	factor	NOUN
easat-9094	134	28	.	.	PUNCT
easat-9094	135	1	2.4	2.4	NUM
easat-9094	135	2	.	.	PUNCT
easat-9094	135	3	challenges	challenge	NOUN
easat-9094	135	4	in	in	ADP
easat-9094	135	5	e	e	NOUN
easat-9094	135	6	-	-	NOUN
easat-9094	135	7	invoice	invoice	ADJ
easat-9094	135	8	technology	technology	NOUN
easat-9094	135	9	adoption	adoption	NOUN
easat-9094	135	10	even	even	ADV
easat-9094	135	11	though	though	SCONJ
easat-9094	135	12	e	e	NOUN
easat-9094	135	13	-	-	NOUN
easat-9094	135	14	invoicing	invoicing	NOUN
easat-9094	135	15	has	have	VERB
easat-9094	135	16	many	many	ADJ
easat-9094	135	17	advantages	advantage	NOUN
easat-9094	135	18	,	,	PUNCT
easat-9094	135	19	businesses	business	NOUN
easat-9094	135	20	face	face	VERB
easat-9094	135	21	many	many	ADJ
easat-9094	135	22	obstacles	obstacle	NOUN
easat-9094	135	23	when	when	SCONJ
easat-9094	135	24	implementing	implement	VERB
easat-9094	135	25	it	it	PRON
easat-9094	135	26	.	.	PUNCT
easat-9094	136	1	numerous	numerous	ADJ
easat-9094	136	2	studies	study	NOUN
easat-9094	136	3	have	have	AUX
easat-9094	136	4	outlined	outline	VERB
easat-9094	136	5	the	the	DET
easat-9094	136	6	main	main	ADJ
easat-9094	136	7	challenges	challenge	NOUN
easat-9094	136	8	that	that	PRON
easat-9094	136	9	organisations	organisation	NOUN
easat-9094	136	10	encounter	encounter	VERB
easat-9094	136	11	,	,	PUNCT
easat-9094	136	12	which	which	PRON
easat-9094	136	13	range	range	VERB
easat-9094	136	14	from	from	ADP
easat-9094	136	15	financial	financial	ADJ
easat-9094	136	16	strains	strain	NOUN
easat-9094	136	17	and	and	CCONJ
easat-9094	136	18	regulatory	regulatory	ADJ
easat-9094	136	19	complexity	complexity	NOUN
easat-9094	136	20	to	to	ADP
easat-9094	136	21	technical	technical	ADJ
easat-9094	136	22	problems	problem	NOUN
easat-9094	136	23	.	.	PUNCT
easat-9094	137	1	first	first	ADV
easat-9094	137	2	,	,	PUNCT
easat-9094	137	3	choosing	choose	VERB
easat-9094	137	4	appropriate	appropriate	ADJ
easat-9094	137	5	einvoicing	einvoice	VERB
easat-9094	137	6	solutions	solution	NOUN
easat-9094	137	7	is	be	AUX
easat-9094	137	8	a	a	DET
easat-9094	137	9	common	common	ADJ
easat-9094	137	10	challenge	challenge	NOUN
easat-9094	137	11	for	for	ADP
easat-9094	137	12	small	small	ADJ
easat-9094	137	13	and	and	CCONJ
easat-9094	137	14	medium	medium	ADJ
easat-9094	137	15	-	-	PUNCT
easat-9094	137	16	sized	sized	ADJ
easat-9094	137	17	businesses	business	NOUN
easat-9094	137	18	(	(	PUNCT
easat-9094	137	19	smes	sme	NOUN
easat-9094	137	20	)	)	PUNCT
easat-9094	137	21	.	.	PUNCT
easat-9094	138	1	in	in	ADP
easat-9094	138	2	australia	australia	PROPN
easat-9094	138	3	,	,	PUNCT
easat-9094	138	4	hoblos	hoblos	PROPN
easat-9094	138	5	,	,	PUNCT
easat-9094	138	6	et	et	PROPN
easat-9094	138	7	al	al	PROPN
easat-9094	138	8	.	.	PUNCT
easat-9094	139	1	[	[	X
easat-9094	139	2	5	5	NUM
easat-9094	139	3	]	]	PUNCT
easat-9094	139	4	discovered	discover	VERB
easat-9094	139	5	that	that	SCONJ
easat-9094	139	6	the	the	DET
easat-9094	139	7	adoption	adoption	NOUN
easat-9094	139	8	process	process	NOUN
easat-9094	139	9	is	be	AUX
easat-9094	139	10	impacted	impact	VERB
easat-9094	139	11	by	by	ADP
easat-9094	139	12	expenses	expense	NOUN
easat-9094	139	13	,	,	PUNCT
easat-9094	139	14	staffing	staffing	NOUN
easat-9094	139	15	limitations	limitation	NOUN
easat-9094	139	16	,	,	PUNCT
easat-9094	139	17	and	and	CCONJ
easat-9094	139	18	regulatory	regulatory	ADJ
easat-9094	139	19	variances	variance	NOUN
easat-9094	139	20	.	.	PUNCT
easat-9094	140	1	the	the	DET
easat-9094	140	2	financial	financial	ADJ
easat-9094	140	3	strain	strain	NOUN
easat-9094	140	4	,	,	PUNCT
easat-9094	140	5	poor	poor	ADJ
easat-9094	140	6	technical	technical	ADJ
easat-9094	140	7	assistance	assistance	NOUN
easat-9094	140	8	,	,	PUNCT
easat-9094	140	9	and	and	CCONJ
easat-9094	140	10	unreliable	unreliable	ADJ
easat-9094	140	11	it	it	PRON
easat-9094	140	12	infrastructure	infrastructure	NOUN
easat-9094	140	13	were	be	AUX
easat-9094	140	14	also	also	ADV
easat-9094	140	15	cited	cite	VERB
easat-9094	140	16	by	by	ADP
easat-9094	140	17	soliman	soliman	NOUN
easat-9094	140	18	[	[	X
easat-9094	140	19	11	11	NUM
easat-9094	140	20	]	]	PUNCT
easat-9094	140	21	in	in	ADP
easat-9094	140	22	egypt	egypt	PROPN
easat-9094	140	23	as	as	ADP
easat-9094	140	24	significant	significant	ADJ
easat-9094	140	25	obstacles	obstacle	NOUN
easat-9094	140	26	,	,	PUNCT
easat-9094	140	27	especially	especially	ADV
easat-9094	140	28	for	for	ADP
easat-9094	140	29	companies	company	NOUN
easat-9094	140	30	with	with	ADP
easat-9094	140	31	little	little	ADJ
easat-9094	140	32	funding	funding	NOUN
easat-9094	140	33	.	.	PUNCT
easat-9094	141	1	issues	issue	NOUN
easat-9094	141	2	with	with	ADP
easat-9094	141	3	integration	integration	NOUN
easat-9094	141	4	and	and	CCONJ
easat-9094	141	5	technology	technology	NOUN
easat-9094	141	6	come	come	VERB
easat-9094	141	7	in	in	ADP
easat-9094	141	8	second	second	ADJ
easat-9094	141	9	.	.	PUNCT
easat-9094	142	1	when	when	SCONJ
easat-9094	142	2	putting	put	VERB
easat-9094	142	3	e	e	NOUN
easat-9094	142	4	-	-	ADJ
easat-9094	142	5	invoicing	invoicing	ADJ
easat-9094	142	6	systems	system	NOUN
easat-9094	142	7	into	into	ADP
easat-9094	142	8	place	place	NOUN
easat-9094	142	9	,	,	PUNCT
easat-9094	142	10	many	many	ADJ
easat-9094	142	11	businesses	business	NOUN
easat-9094	142	12	run	run	VERB
easat-9094	142	13	into	into	ADP
easat-9094	142	14	integration	integration	NOUN
easat-9094	142	15	issues	issue	NOUN
easat-9094	142	16	.	.	PUNCT
easat-9094	143	1	according	accord	VERB
easat-9094	143	2	to	to	ADP
easat-9094	143	3	soliman	soliman	NOUN
easat-9094	143	4	[	[	X
easat-9094	143	5	11	11	NUM
easat-9094	143	6	]	]	X
easat-9094	143	7	inefficiencies	inefficiency	NOUN
easat-9094	143	8	are	be	AUX
easat-9094	143	9	caused	cause	VERB
easat-9094	143	10	by	by	ADP
easat-9094	143	11	technical	technical	ADJ
easat-9094	143	12	errors	error	NOUN
easat-9094	143	13	in	in	ADP
easat-9094	143	14	online	online	ADJ
easat-9094	143	15	systems	system	NOUN
easat-9094	143	16	and	and	CCONJ
easat-9094	143	17	a	a	DET
easat-9094	143	18	lack	lack	NOUN
easat-9094	143	19	of	of	ADP
easat-9094	143	20	system	system	NOUN
easat-9094	143	21	integration	integration	NOUN
easat-9094	143	22	with	with	ADP
easat-9094	143	23	tax	tax	NOUN
easat-9094	143	24	-	-	PUNCT
easat-9094	143	25	related	relate	VERB
easat-9094	143	26	platforms	platform	NOUN
easat-9094	143	27	.	.	PUNCT
easat-9094	144	1	interoperability	interoperability	NOUN
easat-9094	144	2	is	be	AUX
easat-9094	144	3	a	a	DET
easat-9094	144	4	major	major	ADJ
easat-9094	144	5	challenge	challenge	NOUN
easat-9094	144	6	,	,	PUNCT
easat-9094	144	7	as	as	SCONJ
easat-9094	144	8	noted	note	VERB
easat-9094	144	9	by	by	ADP
easat-9094	144	10	harianto	harianto	PROPN
easat-9094	144	11	,	,	PUNCT
easat-9094	144	12	et	et	PROPN
easat-9094	144	13	al	al	PROPN
easat-9094	144	14	.	.	PUNCT
easat-9094	145	1	[	[	X
easat-9094	145	2	4	4	X
easat-9094	145	3	]	]	PUNCT
easat-9094	145	4	in	in	ADP
easat-9094	145	5	finland	finland	PROPN
easat-9094	145	6	,	,	PUNCT
easat-9094	145	7	who	who	PRON
easat-9094	145	8	also	also	ADV
easat-9094	145	9	noted	note	VERB
easat-9094	145	10	conversion	conversion	NOUN
easat-9094	145	11	issues	issue	NOUN
easat-9094	145	12	between	between	ADP
easat-9094	145	13	various	various	ADJ
easat-9094	145	14	e	e	NOUN
easat-9094	145	15	-	-	ADJ
easat-9094	145	16	invoicing	invoicing	ADJ
easat-9094	145	17	operators	operator	NOUN
easat-9094	145	18	.	.	PUNCT
easat-9094	146	1	third	third	ADJ
easat-9094	146	2	,	,	PUNCT
easat-9094	146	3	challenges	challenge	NOUN
easat-9094	146	4	with	with	ADP
easat-9094	146	5	adoption	adoption	NOUN
easat-9094	146	6	and	and	CCONJ
easat-9094	146	7	user	user	NOUN
easat-9094	146	8	experience	experience	NOUN
easat-9094	146	9	.	.	PUNCT
easat-9094	147	1	businesses	business	NOUN
easat-9094	147	2	'	'	PART
easat-9094	147	3	readiness	readiness	NOUN
easat-9094	147	4	to	to	PART
easat-9094	147	5	embrace	embrace	VERB
easat-9094	147	6	e	e	NOUN
easat-9094	147	7	-	-	ADJ
easat-9094	147	8	invoicing	invoicing	ADJ
easat-9094	147	9	technology	technology	NOUN
easat-9094	147	10	is	be	AUX
easat-9094	147	11	influenced	influence	VERB
easat-9094	147	12	by	by	ADP
easat-9094	147	13	how	how	SCONJ
easat-9094	147	14	easy	easy	ADJ
easat-9094	147	15	it	it	PRON
easat-9094	147	16	is	be	AUX
easat-9094	147	17	to	to	ADP
easat-9094	147	18	2094	2094	NUM
easat-9094	147	19	edelweiss	edelweiss	PROPN
easat-9094	147	20	applied	apply	VERB
easat-9094	147	21	science	science	NOUN
easat-9094	147	22	and	and	CCONJ
easat-9094	147	23	technology	technology	NOUN
easat-9094	147	24	issn	issn	PROPN
easat-9094	147	25	:	:	PUNCT
easat-9094	147	26	2576	2576	NUM
easat-9094	147	27	-	-	SYM
easat-9094	147	28	8484	8484	NUM
easat-9094	147	29	vol	vol	NOUN
easat-9094	147	30	.	.	PROPN
easat-9094	148	1	9	9	NUM
easat-9094	148	2	,	,	PUNCT
easat-9094	148	3	no	no	INTJ
easat-9094	148	4	.	.	NOUN
easat-9094	148	5	7	7	NUM
easat-9094	148	6	:	:	SYM
easat-9094	148	7	2090	2090	NUM
easat-9094	148	8	-	-	SYM
easat-9094	148	9	2107	2107	NUM
easat-9094	148	10	,	,	PUNCT
easat-9094	148	11	2025	2025	NUM
easat-9094	148	12	doi	doi	NOUN
easat-9094	148	13	:	:	PUNCT
easat-9094	148	14	10.55214/2576	10.55214/2576	NUM
easat-9094	148	15	-	-	SYM
easat-9094	148	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	149	1	©	©	PROPN
easat-9094	149	2	2025	2025	NUM
easat-9094	149	3	by	by	ADP
easat-9094	149	4	the	the	DET
easat-9094	149	5	authors	author	NOUN
easat-9094	149	6	;	;	PUNCT
easat-9094	149	7	licensee	licensee	PROPN
easat-9094	149	8	learning	learn	VERB
easat-9094	149	9	gate	gate	NOUN
easat-9094	149	10	use	use	NOUN
easat-9094	149	11	.	.	PUNCT
easat-9094	150	1	according	accord	VERB
easat-9094	150	2	to	to	ADP
easat-9094	150	3	qi	qi	PROPN
easat-9094	150	4	and	and	CCONJ
easat-9094	150	5	che	che	PROPN
easat-9094	150	6	azmi	azmi	PROPN
easat-9094	150	7	[	[	X
easat-9094	150	8	10	10	NUM
easat-9094	150	9	]	]	X
easat-9094	150	10	businesses	business	NOUN
easat-9094	150	11	frequently	frequently	ADV
easat-9094	150	12	deal	deal	VERB
easat-9094	150	13	with	with	ADP
easat-9094	150	14	low	low	ADJ
easat-9094	150	15	usability	usability	NOUN
easat-9094	150	16	,	,	PUNCT
easat-9094	150	17	a	a	DET
easat-9094	150	18	challenging	challenging	ADJ
easat-9094	150	19	adoption	adoption	NOUN
easat-9094	150	20	phase	phase	NOUN
easat-9094	150	21	,	,	PUNCT
easat-9094	150	22	and	and	CCONJ
easat-9094	150	23	a	a	DET
easat-9094	150	24	mismatch	mismatch	NOUN
easat-9094	150	25	between	between	ADP
easat-9094	150	26	e	e	NOUN
easat-9094	150	27	-	-	NOUN
easat-9094	150	28	invoicing	invoicing	ADJ
easat-9094	150	29	and	and	CCONJ
easat-9094	150	30	traditional	traditional	ADJ
easat-9094	150	31	invoicing	invoicing	NOUN
easat-9094	150	32	methods	method	NOUN
easat-9094	150	33	.	.	PUNCT
easat-9094	151	1	similarly	similarly	ADV
easat-9094	151	2	,	,	PUNCT
easat-9094	151	3	soliman	soliman	NOUN
easat-9094	151	4	[	[	X
easat-9094	151	5	11	11	NUM
easat-9094	151	6	]	]	PUNCT
easat-9094	151	7	noted	note	VERB
easat-9094	151	8	that	that	SCONJ
easat-9094	151	9	some	some	DET
easat-9094	151	10	users	user	NOUN
easat-9094	151	11	struggle	struggle	VERB
easat-9094	151	12	with	with	ADP
easat-9094	151	13	the	the	DET
easat-9094	151	14	system	system	NOUN
easat-9094	151	15	's	's	PART
easat-9094	151	16	lack	lack	NOUN
easat-9094	151	17	of	of	ADP
easat-9094	151	18	customisation	customisation	NOUN
easat-9094	151	19	to	to	ADP
easat-9094	151	20	their	their	PRON
easat-9094	151	21	work	work	NOUN
easat-9094	151	22	environment	environment	NOUN
easat-9094	151	23	,	,	PUNCT
easat-9094	151	24	feel	feel	VERB
easat-9094	151	25	powerless	powerless	ADJ
easat-9094	151	26	over	over	ADP
easat-9094	151	27	it	it	PRON
easat-9094	151	28	,	,	PUNCT
easat-9094	151	29	and	and	CCONJ
easat-9094	151	30	find	find	VERB
easat-9094	151	31	it	it	PRON
easat-9094	151	32	time	time	NOUN
easat-9094	151	33	-	-	PUNCT
easat-9094	151	34	consuming	consume	VERB
easat-9094	151	35	.	.	PUNCT
easat-9094	152	1	fourth	fourth	ADJ
easat-9094	152	2	,	,	PUNCT
easat-9094	152	3	issues	issue	NOUN
easat-9094	152	4	with	with	ADP
easat-9094	152	5	data	datum	NOUN
easat-9094	152	6	protection	protection	NOUN
easat-9094	152	7	and	and	CCONJ
easat-9094	152	8	security	security	NOUN
easat-9094	152	9	.	.	PUNCT
easat-9094	153	1	data	datum	NOUN
easat-9094	153	2	protection	protection	NOUN
easat-9094	153	3	and	and	CCONJ
easat-9094	153	4	security	security	NOUN
easat-9094	153	5	threats	threat	NOUN
easat-9094	153	6	continue	continue	VERB
easat-9094	153	7	to	to	PART
easat-9094	153	8	be	be	AUX
easat-9094	153	9	major	major	ADJ
easat-9094	153	10	obstacles	obstacle	NOUN
easat-9094	153	11	to	to	ADP
easat-9094	153	12	the	the	DET
easat-9094	153	13	adoption	adoption	NOUN
easat-9094	153	14	of	of	ADP
easat-9094	153	15	e	e	NOUN
easat-9094	153	16	-	-	NOUN
easat-9094	153	17	invoicing	invoicing	NOUN
easat-9094	153	18	.	.	PUNCT
easat-9094	154	1	according	accord	VERB
easat-9094	154	2	to	to	ADP
easat-9094	154	3	soliman	soliman	NOUN
easat-9094	154	4	[	[	X
easat-9094	154	5	11	11	NUM
easat-9094	154	6	]	]	X
easat-9094	154	7	companies	company	NOUN
easat-9094	154	8	are	be	AUX
easat-9094	154	9	reluctant	reluctant	ADJ
easat-9094	154	10	to	to	PART
easat-9094	154	11	embrace	embrace	VERB
easat-9094	154	12	e	e	NOUN
easat-9094	154	13	-	-	NOUN
easat-9094	154	14	invoicing	invoice	VERB
easat-9094	154	15	fully	fully	ADV
easat-9094	154	16	because	because	SCONJ
easat-9094	154	17	they	they	PRON
easat-9094	154	18	are	be	AUX
easat-9094	154	19	concerned	concerned	ADJ
easat-9094	154	20	about	about	ADP
easat-9094	154	21	security	security	NOUN
easat-9094	154	22	flaws	flaw	NOUN
easat-9094	154	23	and	and	CCONJ
easat-9094	154	24	inadequate	inadequate	ADJ
easat-9094	154	25	data	datum	NOUN
easat-9094	154	26	protection	protection	NOUN
easat-9094	154	27	measures	measure	NOUN
easat-9094	154	28	.	.	PUNCT
easat-9094	155	1	fifth	fifth	ADJ
easat-9094	155	2	,	,	PUNCT
easat-9094	155	3	a	a	DET
easat-9094	155	4	company	company	NOUN
easat-9094	155	5	's	's	PART
easat-9094	155	6	readiness	readiness	NOUN
easat-9094	155	7	and	and	CCONJ
easat-9094	155	8	external	external	ADJ
easat-9094	155	9	factors	factor	NOUN
easat-9094	155	10	determine	determine	VERB
easat-9094	155	11	whether	whether	SCONJ
easat-9094	155	12	or	or	CCONJ
easat-9094	155	13	not	not	PART
easat-9094	155	14	it	it	PRON
easat-9094	155	15	adopts	adopt	VERB
easat-9094	155	16	e	e	NOUN
easat-9094	155	17	-	-	NOUN
easat-9094	155	18	invoicing	invoicing	NOUN
easat-9094	155	19	.	.	PUNCT
easat-9094	156	1	sundström	sundström	PROPN
easat-9094	157	1	[	[	X
easat-9094	157	2	20	20	NUM
easat-9094	157	3	]	]	PUNCT
easat-9094	157	4	highlighted	highlight	VERB
easat-9094	157	5	that	that	SCONJ
easat-9094	157	6	the	the	DET
easat-9094	157	7	decision	decision	NOUN
easat-9094	157	8	to	to	PART
easat-9094	157	9	adopt	adopt	VERB
easat-9094	157	10	is	be	AUX
easat-9094	157	11	influenced	influence	VERB
easat-9094	157	12	by	by	ADP
easat-9094	157	13	managerial	managerial	ADJ
easat-9094	157	14	attitudes	attitude	NOUN
easat-9094	157	15	,	,	PUNCT
easat-9094	157	16	perceived	perceive	VERB
easat-9094	157	17	benefits	benefit	NOUN
easat-9094	157	18	,	,	PUNCT
easat-9094	157	19	and	and	CCONJ
easat-9094	157	20	outside	outside	ADJ
easat-9094	157	21	pressures	pressure	NOUN
easat-9094	157	22	.	.	PUNCT
easat-9094	158	1	adoption	adoption	NOUN
easat-9094	158	2	may	may	AUX
easat-9094	158	3	be	be	AUX
easat-9094	158	4	slowed	slow	VERB
easat-9094	158	5	down	down	ADP
easat-9094	158	6	or	or	CCONJ
easat-9094	158	7	met	meet	VERB
easat-9094	158	8	with	with	ADP
easat-9094	158	9	resistance	resistance	NOUN
easat-9094	158	10	if	if	SCONJ
easat-9094	158	11	a	a	DET
easat-9094	158	12	company	company	NOUN
easat-9094	158	13	lacks	lack	VERB
easat-9094	158	14	a	a	DET
easat-9094	158	15	supportive	supportive	ADJ
easat-9094	158	16	management	management	NOUN
easat-9094	158	17	style	style	NOUN
easat-9094	158	18	or	or	CCONJ
easat-9094	158	19	is	be	AUX
easat-9094	158	20	not	not	PART
easat-9094	158	21	technologically	technologically	ADV
easat-9094	158	22	ready	ready	ADJ
easat-9094	158	23	.	.	PUNCT
easat-9094	159	1	therefore	therefore	ADV
easat-9094	159	2	,	,	PUNCT
easat-9094	159	3	financial	financial	ADJ
easat-9094	159	4	expenses	expense	NOUN
easat-9094	159	5	,	,	PUNCT
easat-9094	159	6	integration	integration	NOUN
easat-9094	159	7	problems	problem	NOUN
easat-9094	159	8	,	,	PUNCT
easat-9094	159	9	usability	usability	NOUN
easat-9094	159	10	issues	issue	NOUN
easat-9094	159	11	,	,	PUNCT
easat-9094	159	12	security	security	NOUN
easat-9094	159	13	threats	threat	NOUN
easat-9094	159	14	,	,	PUNCT
easat-9094	159	15	and	and	CCONJ
easat-9094	159	16	organisational	organisational	ADJ
easat-9094	159	17	preparedness	preparedness	NOUN
easat-9094	159	18	are	be	AUX
easat-9094	159	19	some	some	PRON
easat-9094	159	20	of	of	ADP
easat-9094	159	21	the	the	DET
easat-9094	159	22	obstacles	obstacle	NOUN
easat-9094	159	23	to	to	ADP
easat-9094	159	24	the	the	DET
easat-9094	159	25	adoption	adoption	NOUN
easat-9094	159	26	of	of	ADP
easat-9094	159	27	e	e	NOUN
easat-9094	159	28	-	-	NOUN
easat-9094	159	29	invoicing	invoicing	NOUN
easat-9094	159	30	.	.	PUNCT
easat-9094	160	1	businesses	business	NOUN
easat-9094	160	2	can	can	AUX
easat-9094	160	3	make	make	VERB
easat-9094	160	4	a	a	DET
easat-9094	160	5	more	more	ADV
easat-9094	160	6	seamless	seamless	ADJ
easat-9094	160	7	transition	transition	NOUN
easat-9094	160	8	to	to	ADP
easat-9094	160	9	e	e	NOUN
easat-9094	160	10	-	-	VERB
easat-9094	160	11	invoicing	invoicing	NOUN
easat-9094	160	12	by	by	ADP
easat-9094	160	13	addressing	address	VERB
easat-9094	160	14	these	these	DET
easat-9094	160	15	challenges	challenge	NOUN
easat-9094	160	16	with	with	ADP
easat-9094	160	17	better	well	ADJ
easat-9094	160	18	system	system	NOUN
easat-9094	160	19	compatibility	compatibility	NOUN
easat-9094	160	20	,	,	PUNCT
easat-9094	160	21	increased	increase	VERB
easat-9094	160	22	it	it	PRON
easat-9094	160	23	support	support	NOUN
easat-9094	160	24	,	,	PUNCT
easat-9094	160	25	and	and	CCONJ
easat-9094	160	26	clearer	clear	ADJ
easat-9094	160	27	regulations	regulation	NOUN
easat-9094	160	28	.	.	PUNCT
easat-9094	161	1	3	3	X
easat-9094	161	2	.	.	X
easat-9094	161	3	research	research	NOUN
easat-9094	161	4	methodology	methodology	NOUN
easat-9094	161	5	3.1	3.1	NUM
easat-9094	161	6	.	.	PUNCT
easat-9094	162	1	research	research	NOUN
easat-9094	162	2	design	design	NOUN
easat-9094	162	3	this	this	DET
easat-9094	162	4	study	study	NOUN
easat-9094	162	5	applied	apply	VERB
easat-9094	162	6	an	an	DET
easat-9094	162	7	interpretive	interpretive	ADJ
easat-9094	162	8	approach	approach	NOUN
easat-9094	162	9	to	to	PART
easat-9094	162	10	understand	understand	VERB
easat-9094	162	11	the	the	DET
easat-9094	162	12	early	early	ADJ
easat-9094	162	13	stages	stage	NOUN
easat-9094	162	14	of	of	ADP
easat-9094	162	15	e	e	NOUN
easat-9094	162	16	-	-	NOUN
easat-9094	162	17	invoice	invoice	ADJ
easat-9094	162	18	adoption	adoption	NOUN
easat-9094	162	19	among	among	ADP
easat-9094	162	20	stakeholders	stakeholder	NOUN
easat-9094	162	21	in	in	ADP
easat-9094	162	22	malaysia	malaysia	PROPN
easat-9094	162	23	.	.	PUNCT
easat-9094	163	1	it	it	PRON
easat-9094	163	2	adopted	adopt	VERB
easat-9094	163	3	the	the	DET
easat-9094	163	4	toe	toe	NOUN
easat-9094	163	5	framework	framework	NOUN
easat-9094	163	6	to	to	PART
easat-9094	163	7	examine	examine	VERB
easat-9094	163	8	the	the	DET
easat-9094	163	9	technological	technological	ADJ
easat-9094	163	10	,	,	PUNCT
easat-9094	163	11	organisational	organisational	ADJ
easat-9094	163	12	,	,	PUNCT
easat-9094	163	13	and	and	CCONJ
easat-9094	163	14	environmental	environmental	ADJ
easat-9094	163	15	contexts	context	NOUN
easat-9094	163	16	influencing	influence	VERB
easat-9094	163	17	the	the	DET
easat-9094	163	18	adoption	adoption	NOUN
easat-9094	163	19	process	process	NOUN
easat-9094	163	20	.	.	PUNCT
easat-9094	164	1	the	the	DET
easat-9094	164	2	study	study	NOUN
easat-9094	164	3	focused	focus	VERB
easat-9094	164	4	on	on	ADP
easat-9094	164	5	the	the	DET
easat-9094	164	6	preparation	preparation	NOUN
easat-9094	164	7	and	and	CCONJ
easat-9094	164	8	initial	initial	ADJ
easat-9094	164	9	stages	stage	NOUN
easat-9094	164	10	of	of	ADP
easat-9094	164	11	adoption	adoption	NOUN
easat-9094	164	12	to	to	PART
easat-9094	164	13	identify	identify	VERB
easat-9094	164	14	key	key	ADJ
easat-9094	164	15	factors	factor	NOUN
easat-9094	164	16	that	that	PRON
easat-9094	164	17	impact	impact	VERB
easat-9094	164	18	readiness	readiness	NOUN
easat-9094	164	19	for	for	ADP
easat-9094	164	20	e	e	NOUN
easat-9094	164	21	-	-	NOUN
easat-9094	164	22	invoice	invoice	ADJ
easat-9094	164	23	implementation	implementation	NOUN
easat-9094	164	24	.	.	PUNCT
easat-9094	165	1	it	it	PRON
easat-9094	165	2	gathered	gather	VERB
easat-9094	165	3	insights	insight	NOUN
easat-9094	165	4	from	from	ADP
easat-9094	165	5	accounting	accounting	NOUN
easat-9094	165	6	practitioners	practitioner	NOUN
easat-9094	165	7	,	,	PUNCT
easat-9094	165	8	business	business	NOUN
easat-9094	165	9	organisations	organisation	NOUN
easat-9094	165	10	,	,	PUNCT
easat-9094	165	11	small	small	ADJ
easat-9094	165	12	businesses	business	NOUN
easat-9094	165	13	,	,	PUNCT
easat-9094	165	14	taxation	taxation	NOUN
easat-9094	165	15	consultants	consultant	NOUN
easat-9094	165	16	,	,	PUNCT
easat-9094	165	17	and	and	CCONJ
easat-9094	165	18	freelance	freelance	NOUN
easat-9094	165	19	practitioners	practitioner	NOUN
easat-9094	165	20	,	,	PUNCT
easat-9094	165	21	all	all	PRON
easat-9094	165	22	of	of	ADP
easat-9094	165	23	whom	whom	PRON
easat-9094	165	24	provided	provide	VERB
easat-9094	165	25	perspectives	perspective	NOUN
easat-9094	165	26	on	on	ADP
easat-9094	165	27	the	the	DET
easat-9094	165	28	adoption	adoption	NOUN
easat-9094	165	29	of	of	ADP
easat-9094	165	30	e	e	NOUN
easat-9094	165	31	-	-	NOUN
easat-9094	165	32	invoicing	invoicing	NOUN
easat-9094	165	33	.	.	PUNCT
easat-9094	166	1	this	this	DET
easat-9094	166	2	study	study	NOUN
easat-9094	166	3	explored	explore	VERB
easat-9094	166	4	the	the	DET
easat-9094	166	5	experiences	experience	NOUN
easat-9094	166	6	and	and	CCONJ
easat-9094	166	7	perspectives	perspective	NOUN
easat-9094	166	8	of	of	ADP
easat-9094	166	9	small	small	ADJ
easat-9094	166	10	and	and	CCONJ
easat-9094	166	11	large	large	ADJ
easat-9094	166	12	companies	company	NOUN
easat-9094	166	13	in	in	ADP
easat-9094	166	14	malaysia	malaysia	PROPN
easat-9094	166	15	operating	operate	VERB
easat-9094	166	16	in	in	ADP
easat-9094	166	17	different	different	ADJ
easat-9094	166	18	industries	industry	NOUN
easat-9094	166	19	.	.	PUNCT
easat-9094	167	1	different	different	ADJ
easat-9094	167	2	types	type	NOUN
easat-9094	167	3	of	of	ADP
easat-9094	167	4	companies	company	NOUN
easat-9094	167	5	must	must	AUX
easat-9094	167	6	comply	comply	VERB
easat-9094	167	7	with	with	ADP
easat-9094	167	8	varying	vary	VERB
easat-9094	167	9	regulations	regulation	NOUN
easat-9094	167	10	,	,	PUNCT
easat-9094	167	11	which	which	PRON
easat-9094	167	12	influence	influence	VERB
easat-9094	167	13	their	their	PRON
easat-9094	167	14	approach	approach	NOUN
easat-9094	167	15	to	to	ADP
easat-9094	167	16	e	e	NOUN
easat-9094	167	17	-	-	ADJ
easat-9094	167	18	invoicing	invoicing	ADJ
easat-9094	167	19	adoption	adoption	NOUN
easat-9094	167	20	.	.	PUNCT
easat-9094	168	1	additionally	additionally	ADV
easat-9094	168	2	,	,	PUNCT
easat-9094	168	3	company	company	NOUN
easat-9094	168	4	size	size	NOUN
easat-9094	168	5	affects	affect	VERB
easat-9094	168	6	their	their	PRON
easat-9094	168	7	capability	capability	NOUN
easat-9094	168	8	to	to	PART
easat-9094	168	9	implement	implement	VERB
easat-9094	168	10	e	e	NOUN
easat-9094	168	11	-	-	ADJ
easat-9094	168	12	invoicing	invoicing	ADJ
easat-9094	168	13	solutions	solution	NOUN
easat-9094	168	14	.	.	PUNCT
easat-9094	169	1	by	by	ADP
easat-9094	169	2	incorporating	incorporate	VERB
easat-9094	169	3	insights	insight	NOUN
easat-9094	169	4	from	from	ADP
easat-9094	169	5	various	various	ADJ
easat-9094	169	6	stakeholders	stakeholder	NOUN
easat-9094	169	7	,	,	PUNCT
easat-9094	169	8	this	this	DET
easat-9094	169	9	study	study	NOUN
easat-9094	169	10	aimed	aim	VERB
easat-9094	169	11	to	to	PART
easat-9094	169	12	enhance	enhance	VERB
easat-9094	169	13	understanding	understanding	NOUN
easat-9094	169	14	of	of	ADP
easat-9094	169	15	how	how	SCONJ
easat-9094	169	16	e	e	X
easat-9094	169	17	-	-	NOUN
easat-9094	169	18	invoicing	invoicing	NOUN
easat-9094	169	19	can	can	AUX
easat-9094	169	20	be	be	AUX
easat-9094	169	21	effectively	effectively	ADV
easat-9094	169	22	integrated	integrate	VERB
easat-9094	169	23	into	into	ADP
easat-9094	169	24	different	different	ADJ
easat-9094	169	25	organisational	organisational	ADJ
easat-9094	169	26	contexts	contexts	NOUN
easat-9094	169	27	.	.	PUNCT
easat-9094	170	1	the	the	DET
easat-9094	170	2	comparative	comparative	ADJ
easat-9094	170	3	analysis	analysis	NOUN
easat-9094	170	4	highlights	highlight	VERB
easat-9094	170	5	technological	technological	ADJ
easat-9094	170	6	factors	factor	NOUN
easat-9094	170	7	that	that	PRON
easat-9094	170	8	impact	impact	VERB
easat-9094	170	9	adoption	adoption	NOUN
easat-9094	170	10	experiences	experience	NOUN
easat-9094	170	11	in	in	ADP
easat-9094	170	12	large	large	ADJ
easat-9094	170	13	and	and	CCONJ
easat-9094	170	14	small	small	ADJ
easat-9094	170	15	businesses	business	NOUN
easat-9094	170	16	.	.	PUNCT
easat-9094	171	1	when	when	SCONJ
easat-9094	171	2	investigating	investigate	VERB
easat-9094	171	3	the	the	DET
easat-9094	171	4	implementation	implementation	NOUN
easat-9094	171	5	of	of	ADP
easat-9094	171	6	a	a	DET
easat-9094	171	7	technology	technology	NOUN
easat-9094	171	8	,	,	PUNCT
easat-9094	171	9	the	the	DET
easat-9094	171	10	interpretive	interpretive	ADJ
easat-9094	171	11	approach	approach	NOUN
easat-9094	171	12	may	may	AUX
easat-9094	171	13	employ	employ	VERB
easat-9094	171	14	the	the	DET
easat-9094	171	15	case	case	NOUN
easat-9094	171	16	study	study	NOUN
easat-9094	171	17	method	method	NOUN
easat-9094	171	18	[	[	X
easat-9094	171	19	21	21	NUM
easat-9094	171	20	]	]	PUNCT
easat-9094	171	21	.	.	PUNCT
easat-9094	172	1	the	the	DET
easat-9094	172	2	objective	objective	NOUN
easat-9094	172	3	of	of	ADP
easat-9094	172	4	a	a	DET
easat-9094	172	5	case	case	NOUN
easat-9094	172	6	study	study	NOUN
easat-9094	172	7	,	,	PUNCT
easat-9094	172	8	as	as	SCONJ
easat-9094	172	9	emphasised	emphasise	VERB
easat-9094	172	10	by	by	ADP
easat-9094	172	11	ryan	ryan	PROPN
easat-9094	172	12	,	,	PUNCT
easat-9094	172	13	et	et	PROPN
easat-9094	172	14	al	al	PROPN
easat-9094	172	15	.	.	PUNCT
easat-9094	173	1	[	[	X
easat-9094	173	2	22	22	NUM
easat-9094	173	3	]	]	PUNCT
easat-9094	173	4	is	be	AUX
easat-9094	173	5	to	to	PART
easat-9094	173	6	explain	explain	VERB
easat-9094	173	7	the	the	DET
easat-9094	173	8	comprehensive	comprehensive	ADJ
easat-9094	173	9	nature	nature	NOUN
easat-9094	173	10	of	of	ADP
easat-9094	173	11	the	the	DET
easat-9094	173	12	observation	observation	NOUN
easat-9094	173	13	of	of	ADP
easat-9094	173	14	social	social	ADJ
easat-9094	173	15	systems	system	NOUN
easat-9094	173	16	and	and	CCONJ
easat-9094	173	17	the	the	DET
easat-9094	173	18	behaviour	behaviour	NOUN
easat-9094	173	19	of	of	ADP
easat-9094	173	20	human	human	ADJ
easat-9094	173	21	actors	actor	NOUN
easat-9094	173	22	.	.	PUNCT
easat-9094	174	1	this	this	DET
easat-9094	174	2	objective	objective	NOUN
easat-9094	174	3	suggests	suggest	VERB
easat-9094	174	4	that	that	SCONJ
easat-9094	174	5	explanatory	explanatory	ADJ
easat-9094	174	6	case	case	NOUN
easat-9094	174	7	studies	study	NOUN
easat-9094	174	8	are	be	AUX
easat-9094	174	9	relevant	relevant	ADJ
easat-9094	174	10	.	.	PUNCT
easat-9094	175	1	therefore	therefore	ADV
easat-9094	175	2	,	,	PUNCT
easat-9094	175	3	the	the	DET
easat-9094	175	4	present	present	ADJ
easat-9094	175	5	investigation	investigation	NOUN
easat-9094	175	6	can	can	AUX
easat-9094	175	7	comprehend	comprehend	VERB
easat-9094	175	8	a	a	DET
easat-9094	175	9	real	real	ADJ
easat-9094	175	10	-	-	PUNCT
easat-9094	175	11	world	world	NOUN
easat-9094	175	12	scenario	scenario	NOUN
easat-9094	175	13	and	and	CCONJ
easat-9094	175	14	make	make	VERB
easat-9094	175	15	the	the	DET
easat-9094	175	16	assumption	assumption	NOUN
easat-9094	175	17	that	that	SCONJ
easat-9094	175	18	this	this	DET
easat-9094	175	19	comprehension	comprehension	NOUN
easat-9094	175	20	is	be	AUX
easat-9094	175	21	likely	likely	ADJ
easat-9094	175	22	to	to	PART
easat-9094	175	23	encompass	encompass	VERB
easat-9094	175	24	critical	critical	ADJ
easat-9094	175	25	contextual	contextual	ADJ
easat-9094	175	26	factors	factor	NOUN
easat-9094	175	27	associated	associate	VERB
easat-9094	175	28	with	with	ADP
easat-9094	175	29	the	the	DET
easat-9094	175	30	adoption	adoption	NOUN
easat-9094	175	31	of	of	ADP
easat-9094	175	32	e	e	NOUN
easat-9094	175	33	-	-	NOUN
easat-9094	175	34	invoices	invoice	NOUN
easat-9094	175	35	.	.	PUNCT
easat-9094	176	1	as	as	SCONJ
easat-9094	176	2	benbasat	benbasat	VERB
easat-9094	176	3	,	,	PUNCT
easat-9094	176	4	et	et	PROPN
easat-9094	176	5	al	al	PROPN
easat-9094	176	6	.	.	PUNCT
easat-9094	177	1	[	[	X
easat-9094	177	2	23	23	NUM
easat-9094	177	3	]	]	PUNCT
easat-9094	177	4	suggested	suggest	VERB
easat-9094	177	5	,	,	PUNCT
easat-9094	177	6	a	a	DET
easat-9094	177	7	case	case	NOUN
easat-9094	177	8	study	study	NOUN
easat-9094	177	9	approach	approach	NOUN
easat-9094	177	10	is	be	AUX
easat-9094	177	11	advantageous	advantageous	ADJ
easat-9094	177	12	for	for	ADP
easat-9094	177	13	this	this	DET
easat-9094	177	14	type	type	NOUN
easat-9094	177	15	of	of	ADP
easat-9094	177	16	investigation	investigation	NOUN
easat-9094	177	17	during	during	ADP
easat-9094	177	18	its	its	PRON
easat-9094	177	19	initial	initial	ADJ
easat-9094	177	20	and	and	CCONJ
easat-9094	177	21	formative	formative	ADJ
easat-9094	177	22	phases	phase	NOUN
easat-9094	177	23	.	.	PUNCT
easat-9094	178	1	additionally	additionally	ADV
easat-9094	178	2	,	,	PUNCT
easat-9094	178	3	they	they	PRON
easat-9094	178	4	underscored	underscore	VERB
easat-9094	178	5	the	the	DET
easat-9094	178	6	importance	importance	NOUN
easat-9094	178	7	of	of	ADP
easat-9094	178	8	employing	employ	VERB
easat-9094	178	9	a	a	DET
easat-9094	178	10	case	case	NOUN
easat-9094	178	11	study	study	NOUN
easat-9094	178	12	to	to	PART
easat-9094	178	13	investigate	investigate	VERB
easat-9094	178	14	a	a	DET
easat-9094	178	15	phenomenon	phenomenon	NOUN
easat-9094	178	16	in	in	ADP
easat-9094	178	17	its	its	PRON
easat-9094	178	18	natural	natural	ADJ
easat-9094	178	19	environment	environment	NOUN
easat-9094	178	20	and	and	CCONJ
easat-9094	178	21	employing	employ	VERB
easat-9094	178	22	multiple	multiple	ADJ
easat-9094	178	23	data	datum	NOUN
easat-9094	178	24	collection	collection	NOUN
easat-9094	178	25	methods	method	NOUN
easat-9094	178	26	to	to	PART
easat-9094	178	27	collect	collect	VERB
easat-9094	178	28	information	information	NOUN
easat-9094	178	29	from	from	ADP
easat-9094	178	30	a	a	DET
easat-9094	178	31	single	single	ADJ
easat-9094	178	32	or	or	CCONJ
easat-9094	178	33	a	a	DET
easat-9094	178	34	limited	limited	ADJ
easat-9094	178	35	number	number	NOUN
easat-9094	178	36	of	of	ADP
easat-9094	178	37	entities	entity	NOUN
easat-9094	178	38	.	.	PUNCT
easat-9094	179	1	in	in	ADP
easat-9094	179	2	the	the	DET
easat-9094	179	3	same	same	ADJ
easat-9094	179	4	manner	manner	NOUN
easat-9094	179	5	as	as	ADP
easat-9094	179	6	e	e	NOUN
easat-9094	179	7	-	-	NOUN
easat-9094	179	8	invoice	invoice	ADJ
easat-9094	179	9	research	research	NOUN
easat-9094	179	10	,	,	PUNCT
easat-9094	179	11	the	the	DET
easat-9094	179	12	researchers	researcher	NOUN
easat-9094	179	13	investigated	investigate	VERB
easat-9094	179	14	related	related	ADJ
easat-9094	179	15	phenomena	phenomenon	NOUN
easat-9094	179	16	in	in	ADP
easat-9094	179	17	their	their	PRON
easat-9094	179	18	natural	natural	ADJ
easat-9094	179	19	environment	environment	NOUN
easat-9094	179	20	and	and	CCONJ
easat-9094	179	21	acquired	acquire	VERB
easat-9094	179	22	a	a	DET
easat-9094	179	23	comprehensive	comprehensive	ADJ
easat-9094	179	24	comprehension	comprehension	NOUN
easat-9094	179	25	of	of	ADP
easat-9094	179	26	the	the	DET
easat-9094	179	27	details	detail	NOUN
easat-9094	179	28	and	and	CCONJ
easat-9094	179	29	nature	nature	NOUN
easat-9094	179	30	of	of	ADP
easat-9094	179	31	the	the	DET
easat-9094	179	32	adoption	adoption	NOUN
easat-9094	179	33	scenario	scenario	NOUN
easat-9094	179	34	.	.	PUNCT
easat-9094	180	1	3.2	3.2	NUM
easat-9094	180	2	.	.	PUNCT
easat-9094	181	1	data	datum	NOUN
easat-9094	181	2	collection	collection	NOUN
easat-9094	181	3	this	this	DET
easat-9094	181	4	study	study	NOUN
easat-9094	181	5	conducted	conduct	VERB
easat-9094	181	6	semi	semi	ADJ
easat-9094	181	7	-	-	ADJ
easat-9094	181	8	structured	structured	ADJ
easat-9094	181	9	interviews	interview	NOUN
easat-9094	181	10	with	with	ADP
easat-9094	181	11	representatives	representative	NOUN
easat-9094	181	12	from	from	ADP
easat-9094	181	13	various	various	ADJ
easat-9094	181	14	sectors	sector	NOUN
easat-9094	181	15	,	,	PUNCT
easat-9094	181	16	including	include	VERB
easat-9094	181	17	accounting	accounting	NOUN
easat-9094	181	18	practitioners	practitioner	NOUN
easat-9094	181	19	,	,	PUNCT
easat-9094	181	20	taxation	taxation	NOUN
easat-9094	181	21	consultants	consultant	NOUN
easat-9094	181	22	,	,	PUNCT
easat-9094	181	23	freelance	freelance	NOUN
easat-9094	181	24	practitioners	practitioner	NOUN
easat-9094	181	25	,	,	PUNCT
easat-9094	181	26	and	and	CCONJ
easat-9094	181	27	professionals	professional	NOUN
easat-9094	181	28	specialising	specialise	VERB
easat-9094	181	29	in	in	ADP
easat-9094	181	30	tax	tax	NOUN
easat-9094	181	31	and	and	CCONJ
easat-9094	181	32	financial	financial	ADJ
easat-9094	181	33	reporting	reporting	NOUN
easat-9094	181	34	from	from	ADP
easat-9094	181	35	large	large	ADJ
easat-9094	181	36	and	and	CCONJ
easat-9094	181	37	small	small	ADJ
easat-9094	181	38	companies	company	NOUN
easat-9094	181	39	.	.	PUNCT
easat-9094	182	1	the	the	DET
easat-9094	182	2	participants	participant	NOUN
easat-9094	182	3	listed	list	VERB
easat-9094	182	4	in	in	ADP
easat-9094	182	5	table	table	NOUN
easat-9094	182	6	1	1	NUM
easat-9094	182	7	were	be	AUX
easat-9094	182	8	selected	select	VERB
easat-9094	182	9	based	base	VERB
easat-9094	182	10	on	on	ADP
easat-9094	182	11	their	their	PRON
easat-9094	182	12	experience	experience	NOUN
easat-9094	182	13	and	and	CCONJ
easat-9094	182	14	expertise	expertise	NOUN
easat-9094	182	15	in	in	ADP
easat-9094	182	16	invoice	invoice	ADJ
easat-9094	182	17	preparation	preparation	NOUN
easat-9094	182	18	,	,	PUNCT
easat-9094	182	19	ensuring	ensure	VERB
easat-9094	182	20	that	that	SCONJ
easat-9094	182	21	their	their	PRON
easat-9094	182	22	insights	insight	NOUN
easat-9094	182	23	represent	represent	VERB
easat-9094	182	24	key	key	ADJ
easat-9094	182	25	stakeholder	stakeholder	NOUN
easat-9094	182	26	perspectives	perspective	NOUN
easat-9094	182	27	effectively	effectively	ADV
easat-9094	182	28	.	.	PUNCT
easat-9094	183	1	2095	2095	NUM
easat-9094	183	2	edelweiss	edelweiss	PROPN
easat-9094	183	3	applied	apply	VERB
easat-9094	183	4	science	science	NOUN
easat-9094	183	5	and	and	CCONJ
easat-9094	183	6	technology	technology	NOUN
easat-9094	183	7	issn	issn	PROPN
easat-9094	183	8	:	:	PUNCT
easat-9094	183	9	2576	2576	NUM
easat-9094	183	10	-	-	SYM
easat-9094	183	11	8484	8484	NUM
easat-9094	183	12	vol	vol	NOUN
easat-9094	183	13	.	.	PROPN
easat-9094	184	1	9	9	NUM
easat-9094	184	2	,	,	PUNCT
easat-9094	184	3	no	no	INTJ
easat-9094	184	4	.	.	NOUN
easat-9094	184	5	7	7	NUM
easat-9094	184	6	:	:	SYM
easat-9094	184	7	2090	2090	NUM
easat-9094	184	8	-	-	SYM
easat-9094	184	9	2107	2107	NUM
easat-9094	184	10	,	,	PUNCT
easat-9094	184	11	2025	2025	NUM
easat-9094	184	12	doi	doi	NOUN
easat-9094	184	13	:	:	PUNCT
easat-9094	184	14	10.55214/2576	10.55214/2576	NUM
easat-9094	184	15	-	-	SYM
easat-9094	184	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	185	1	©	©	PROPN
easat-9094	185	2	2025	2025	NUM
easat-9094	185	3	by	by	ADP
easat-9094	185	4	the	the	DET
easat-9094	185	5	authors	author	NOUN
easat-9094	185	6	;	;	PUNCT
easat-9094	185	7	licensee	licensee	PROPN
easat-9094	185	8	learning	learning	NOUN
easat-9094	185	9	gate	gate	VERB
easat-9094	185	10	the	the	DET
easat-9094	185	11	interview	interview	NOUN
easat-9094	185	12	instrument	instrument	NOUN
easat-9094	185	13	was	be	AUX
easat-9094	185	14	developed	develop	VERB
easat-9094	185	15	using	use	VERB
easat-9094	185	16	the	the	DET
easat-9094	185	17	technological	technological	ADJ
easat-9094	185	18	,	,	PUNCT
easat-9094	185	19	organisational	organisational	ADJ
easat-9094	185	20	,	,	PUNCT
easat-9094	185	21	and	and	CCONJ
easat-9094	185	22	environmental	environmental	ADJ
easat-9094	185	23	(	(	PUNCT
easat-9094	185	24	toe	toe	NOUN
easat-9094	185	25	)	)	PUNCT
easat-9094	185	26	framework	framework	NOUN
easat-9094	185	27	to	to	PART
easat-9094	185	28	explore	explore	VERB
easat-9094	185	29	factors	factor	NOUN
easat-9094	185	30	influencing	influence	VERB
easat-9094	185	31	technology	technology	NOUN
easat-9094	185	32	and	and	CCONJ
easat-9094	185	33	innovation	innovation	NOUN
easat-9094	185	34	adoption	adoption	NOUN
easat-9094	185	35	.	.	PUNCT
easat-9094	186	1	examples	example	NOUN
easat-9094	186	2	of	of	ADP
easat-9094	186	3	interview	interview	NOUN
easat-9094	186	4	questions	question	NOUN
easat-9094	186	5	are	be	AUX
easat-9094	186	6	what	what	PRON
easat-9094	186	7	is	be	AUX
easat-9094	186	8	your	your	PRON
easat-9094	186	9	understanding	understanding	NOUN
easat-9094	186	10	of	of	ADP
easat-9094	186	11	e	e	NOUN
easat-9094	186	12	-	-	NOUN
easat-9094	186	13	invoicing	invoicing	ADJ
easat-9094	186	14	,	,	PUNCT
easat-9094	186	15	how	how	SCONJ
easat-9094	186	16	does	do	AUX
easat-9094	186	17	it	it	PRON
easat-9094	186	18	work	work	VERB
easat-9094	186	19	in	in	ADP
easat-9094	186	20	the	the	DET
easat-9094	186	21	context	context	NOUN
easat-9094	186	22	of	of	ADP
easat-9094	186	23	your	your	PRON
easat-9094	186	24	business	business	NOUN
easat-9094	186	25	?	?	PUNCT
easat-9094	186	26	,	,	PUNCT
easat-9094	186	27	what	what	PRON
easat-9094	186	28	preparations	preparation	NOUN
easat-9094	186	29	does	do	AUX
easat-9094	186	30	your	your	PRON
easat-9094	186	31	company	company	NOUN
easat-9094	186	32	make	make	VERB
easat-9094	186	33	before	before	ADP
easat-9094	186	34	using	use	VERB
easat-9094	186	35	e	e	NOUN
easat-9094	186	36	-	-	NOUN
easat-9094	186	37	invoicing	invoicing	ADJ
easat-9094	186	38	(	(	PUNCT
easat-9094	186	39	e.g.	e.g.	ADV
easat-9094	186	40	,	,	PUNCT
easat-9094	186	41	training	training	NOUN
easat-9094	186	42	or	or	CCONJ
easat-9094	186	43	system	system	NOUN
easat-9094	186	44	updates	update	NOUN
easat-9094	186	45	)	)	PUNCT
easat-9094	186	46	?	?	PUNCT
easat-9094	187	1	,	,	PUNCT
easat-9094	187	2	what	what	DET
easat-9094	187	3	internal	internal	ADJ
easat-9094	187	4	challenges	challenge	NOUN
easat-9094	187	5	,	,	PUNCT
easat-9094	187	6	such	such	ADJ
easat-9094	187	7	as	as	ADP
easat-9094	187	8	cost	cost	NOUN
easat-9094	187	9	constraints	constraint	NOUN
easat-9094	187	10	or	or	CCONJ
easat-9094	187	11	employee	employee	NOUN
easat-9094	187	12	resistance	resistance	NOUN
easat-9094	187	13	,	,	PUNCT
easat-9094	187	14	did	do	AUX
easat-9094	187	15	you	you	PRON
easat-9094	187	16	face	face	VERB
easat-9094	187	17	during	during	ADP
easat-9094	187	18	the	the	DET
easat-9094	187	19	transition	transition	NOUN
easat-9094	187	20	to	to	ADP
easat-9094	187	21	e	e	NOUN
easat-9094	187	22	-	-	VERB
easat-9094	187	23	invoicing	invoicing	NOUN
easat-9094	187	24	?	?	PUNCT
easat-9094	187	25	,	,	PUNCT
easat-9094	187	26	how	how	SCONJ
easat-9094	187	27	does	do	AUX
easat-9094	187	28	your	your	PRON
easat-9094	187	29	business	business	NOUN
easat-9094	187	30	's	's	PART
easat-9094	187	31	existing	exist	VERB
easat-9094	187	32	technology	technology	NOUN
easat-9094	187	33	system	system	NOUN
easat-9094	187	34	support	support	VERB
easat-9094	187	35	the	the	DET
easat-9094	187	36	use	use	NOUN
easat-9094	187	37	of	of	ADP
easat-9094	187	38	e	e	NOUN
easat-9094	187	39	-	-	NOUN
easat-9094	187	40	invoicing	invoicing	NOUN
easat-9094	187	41	?	?	PUNCT
easat-9094	187	42	,	,	PUNCT
easat-9094	187	43	is	be	AUX
easat-9094	187	44	the	the	DET
easat-9094	187	45	pressure	pressure	NOUN
easat-9094	187	46	from	from	ADP
easat-9094	187	47	government	government	NOUN
easat-9094	187	48	regulations	regulation	NOUN
easat-9094	187	49	a	a	DET
easat-9094	187	50	major	major	ADJ
easat-9094	187	51	factor	factor	NOUN
easat-9094	187	52	for	for	SCONJ
easat-9094	187	53	you	you	PRON
easat-9094	187	54	to	to	PART
easat-9094	187	55	use	use	VERB
easat-9094	187	56	e	e	NOUN
easat-9094	187	57	-	-	NOUN
easat-9094	187	58	invoice	invoice	NOUN
easat-9094	187	59	?	?	PUNCT
easat-9094	187	60	,	,	PUNCT
easat-9094	187	61	do	do	AUX
easat-9094	187	62	vendors	vendor	NOUN
easat-9094	187	63	or	or	CCONJ
easat-9094	187	64	technology	technology	NOUN
easat-9094	187	65	providers	provider	NOUN
easat-9094	187	66	play	play	VERB
easat-9094	187	67	a	a	DET
easat-9094	187	68	significant	significant	ADJ
easat-9094	187	69	role	role	NOUN
easat-9094	187	70	in	in	ADP
easat-9094	187	71	helping	help	VERB
easat-9094	187	72	your	your	PRON
easat-9094	187	73	company	company	NOUN
easat-9094	187	74	implement	implement	VERB
easat-9094	187	75	e	e	NOUN
easat-9094	187	76	-	-	NOUN
easat-9094	187	77	invoicing	invoicing	ADJ
easat-9094	187	78	?	?	PUNCT
easat-9094	188	1	what	what	PRON
easat-9094	188	2	are	be	AUX
easat-9094	188	3	the	the	DET
easat-9094	188	4	main	main	ADJ
easat-9094	188	5	challenges	challenge	NOUN
easat-9094	188	6	your	your	PRON
easat-9094	188	7	company	company	NOUN
easat-9094	188	8	faces	face	VERB
easat-9094	188	9	in	in	ADP
easat-9094	188	10	complying	comply	VERB
easat-9094	188	11	with	with	ADP
easat-9094	188	12	e	e	NOUN
easat-9094	188	13	-	-	ADJ
easat-9094	188	14	invoicing	invoicing	ADJ
easat-9094	188	15	requirements	requirement	NOUN
easat-9094	188	16	in	in	ADP
easat-9094	188	17	terms	term	NOUN
easat-9094	188	18	of	of	ADP
easat-9094	188	19	regulations	regulation	NOUN
easat-9094	188	20	and	and	CCONJ
easat-9094	188	21	taxes	taxis	NOUN
easat-9094	188	22	?	?	PUNCT
easat-9094	189	1	data	datum	NOUN
easat-9094	189	2	collection	collection	NOUN
easat-9094	189	3	took	take	VERB
easat-9094	189	4	place	place	NOUN
easat-9094	189	5	from	from	ADP
easat-9094	189	6	november	november	PROPN
easat-9094	189	7	2024	2024	NUM
easat-9094	189	8	to	to	ADP
easat-9094	189	9	february	february	PROPN
easat-9094	189	10	2025	2025	NUM
easat-9094	189	11	.	.	PUNCT
easat-9094	190	1	each	each	DET
easat-9094	190	2	interview	interview	NOUN
easat-9094	190	3	session	session	NOUN
easat-9094	190	4	lasted	last	VERB
easat-9094	190	5	approximately	approximately	ADV
easat-9094	190	6	one	one	NUM
easat-9094	190	7	hour	hour	NOUN
easat-9094	190	8	and	and	CCONJ
easat-9094	190	9	was	be	AUX
easat-9094	190	10	recorded	record	VERB
easat-9094	190	11	with	with	ADP
easat-9094	190	12	permission	permission	NOUN
easat-9094	190	13	for	for	ADP
easat-9094	190	14	accuracy	accuracy	NOUN
easat-9094	190	15	.	.	PUNCT
easat-9094	191	1	all	all	DET
easat-9094	191	2	interviews	interview	NOUN
easat-9094	191	3	were	be	AUX
easat-9094	191	4	conducted	conduct	VERB
easat-9094	191	5	online	online	ADV
easat-9094	191	6	.	.	PUNCT
easat-9094	192	1	the	the	DET
easat-9094	192	2	first	first	ADJ
easat-9094	192	3	interviewee	interviewee	NOUN
easat-9094	192	4	was	be	AUX
easat-9094	192	5	t	t	PROPN
easat-9094	192	6	,	,	PUNCT
easat-9094	192	7	a	a	DET
easat-9094	192	8	representative	representative	NOUN
easat-9094	192	9	of	of	ADP
easat-9094	192	10	a	a	DET
easat-9094	192	11	large	large	ADJ
easat-9094	192	12	company	company	NOUN
easat-9094	192	13	in	in	ADP
easat-9094	192	14	the	the	DET
easat-9094	192	15	energy	energy	NOUN
easat-9094	192	16	industry	industry	NOUN
easat-9094	192	17	,	,	PUNCT
easat-9094	192	18	followed	follow	VERB
easat-9094	192	19	by	by	ADP
easat-9094	192	20	j	j	PROPN
easat-9094	192	21	,	,	PUNCT
easat-9094	192	22	a	a	DET
easat-9094	192	23	representative	representative	NOUN
easat-9094	192	24	of	of	ADP
easat-9094	192	25	a	a	DET
easat-9094	192	26	large	large	ADJ
easat-9094	192	27	healthcare	healthcare	NOUN
easat-9094	192	28	company	company	NOUN
easat-9094	192	29	,	,	PUNCT
easat-9094	192	30	and	and	CCONJ
easat-9094	192	31	r	r	NOUN
easat-9094	192	32	and	and	CCONJ
easat-9094	192	33	a	a	PRON
easat-9094	192	34	,	,	PUNCT
easat-9094	192	35	accounting	accounting	NOUN
easat-9094	192	36	practitioners	practitioner	NOUN
easat-9094	192	37	representing	represent	VERB
easat-9094	192	38	small	small	ADJ
easat-9094	192	39	companies	company	NOUN
easat-9094	192	40	in	in	ADP
easat-9094	192	41	the	the	DET
easat-9094	192	42	trading	trading	NOUN
easat-9094	192	43	and	and	CCONJ
easat-9094	192	44	plantation	plantation	NOUN
easat-9094	192	45	industries	industry	NOUN
easat-9094	192	46	,	,	PUNCT
easat-9094	192	47	respectively	respectively	ADV
easat-9094	192	48	.	.	PUNCT
easat-9094	193	1	participant	participant	PROPN
easat-9094	193	2	h	h	PROPN
easat-9094	193	3	is	be	AUX
easat-9094	193	4	a	a	DET
easat-9094	193	5	freelance	freelance	NOUN
easat-9094	193	6	tax	tax	NOUN
easat-9094	193	7	practitioner	practitioner	NOUN
easat-9094	193	8	,	,	PUNCT
easat-9094	193	9	while	while	SCONJ
easat-9094	193	10	m	m	NOUN
easat-9094	193	11	is	be	AUX
easat-9094	193	12	a	a	DET
easat-9094	193	13	tax	tax	NOUN
easat-9094	193	14	consultant	consultant	NOUN
easat-9094	193	15	.	.	PUNCT
easat-9094	194	1	both	both	DET
easat-9094	194	2	participants	participant	NOUN
easat-9094	194	3	represented	represent	VERB
easat-9094	194	4	small	small	ADJ
easat-9094	194	5	and	and	CCONJ
easat-9094	194	6	large	large	ADJ
easat-9094	194	7	companies	company	NOUN
easat-9094	194	8	in	in	ADP
easat-9094	194	9	the	the	DET
easat-9094	194	10	service	service	NOUN
easat-9094	194	11	industry	industry	NOUN
easat-9094	194	12	.	.	PUNCT
easat-9094	195	1	table	table	NOUN
easat-9094	195	2	1	1	NUM
easat-9094	195	3	.	.	PUNCT
easat-9094	196	1	participants	participant	NOUN
easat-9094	196	2	for	for	ADP
easat-9094	196	3	interview	interview	NOUN
easat-9094	196	4	.	.	PUNCT
easat-9094	197	1	interviewee	interviewee	PROPN
easat-9094	197	2	interview	interview	NOUN
easat-9094	197	3	duration	duration	NOUN
easat-9094	197	4	representative	representative	NOUN
easat-9094	197	5	for	for	ADP
easat-9094	197	6	large	large	ADJ
easat-9094	197	7	company	company	NOUN
easat-9094	197	8	representative	representative	NOUN
easat-9094	197	9	for	for	ADP
easat-9094	197	10	small	small	ADJ
easat-9094	197	11	company	company	NOUN
easat-9094	197	12	t	t	X
easat-9094	197	13	large	large	ADJ
easat-9094	197	14	company	company	NOUN
easat-9094	197	15	45	45	NUM
easat-9094	197	16	minutes	minute	NOUN
easat-9094	197	17	x	x	X
easat-9094	197	18	j	j	PROPN
easat-9094	197	19	large	large	ADJ
easat-9094	197	20	company	company	NOUN
easat-9094	197	21	1.5	1.5	NUM
easat-9094	197	22	hours	hour	NOUN
easat-9094	197	23	x	x	PUNCT
easat-9094	197	24	r	r	NOUN
easat-9094	197	25	accounting	accounting	NOUN
easat-9094	197	26	firm	firm	NOUN
easat-9094	197	27	1.5	1.5	NUM
easat-9094	197	28	hours	hour	NOUN
easat-9094	197	29	x	x	X
easat-9094	197	30	a	a	DET
easat-9094	197	31	accounting	accounting	NOUN
easat-9094	197	32	firm	firm	NOUN
easat-9094	197	33	2	2	NUM
easat-9094	197	34	hours	hour	NOUN
easat-9094	197	35	x	x	X
easat-9094	197	36	h	h	NOUN
easat-9094	197	37	tax	tax	NOUN
easat-9094	197	38	freelance	freelance	NOUN
easat-9094	197	39	45	45	NUM
easat-9094	197	40	minutes	minute	NOUN
easat-9094	197	41	x	x	PUNCT
easat-9094	197	42	m	m	VERB
easat-9094	197	43	tax	tax	NOUN
easat-9094	197	44	consultant	consultant	NOUN
easat-9094	197	45	2	2	NUM
easat-9094	197	46	hours	hour	NOUN
easat-9094	197	47	x	x	PUNCT
easat-9094	197	48	x	x	SYM
easat-9094	197	49	3.3	3.3	NUM
easat-9094	197	50	.	.	PUNCT
easat-9094	198	1	data	datum	NOUN
easat-9094	198	2	analysis	analysis	NOUN
easat-9094	198	3	data	datum	NOUN
easat-9094	198	4	analysis	analysis	NOUN
easat-9094	198	5	was	be	AUX
easat-9094	198	6	conducted	conduct	VERB
easat-9094	198	7	using	use	VERB
easat-9094	198	8	qualitative	qualitative	ADJ
easat-9094	198	9	methods	method	NOUN
easat-9094	198	10	.	.	PUNCT
easat-9094	199	1	first	first	ADV
easat-9094	199	2	,	,	PUNCT
easat-9094	199	3	the	the	DET
easat-9094	199	4	interview	interview	NOUN
easat-9094	199	5	responses	response	NOUN
easat-9094	199	6	were	be	AUX
easat-9094	199	7	transcribed	transcribe	VERB
easat-9094	199	8	verbatim	verbatim	ADJ
easat-9094	199	9	to	to	PART
easat-9094	199	10	capture	capture	VERB
easat-9094	199	11	the	the	DET
easat-9094	199	12	adoption	adoption	NOUN
easat-9094	199	13	and	and	CCONJ
easat-9094	199	14	preparation	preparation	NOUN
easat-9094	199	15	process	process	NOUN
easat-9094	199	16	for	for	ADP
easat-9094	199	17	e	e	NOUN
easat-9094	199	18	-	-	NOUN
easat-9094	199	19	invoicing	invoicing	NOUN
easat-9094	199	20	.	.	PUNCT
easat-9094	200	1	the	the	DET
easat-9094	200	2	analysis	analysis	NOUN
easat-9094	200	3	followed	follow	VERB
easat-9094	200	4	the	the	DET
easat-9094	200	5	approach	approach	NOUN
easat-9094	200	6	of	of	ADP
easat-9094	200	7	miles	mile	NOUN
easat-9094	200	8	,	,	PUNCT
easat-9094	200	9	et	et	PROPN
easat-9094	200	10	al	al	PROPN
easat-9094	200	11	.	.	PUNCT
easat-9094	201	1	[	[	X
easat-9094	201	2	24	24	NUM
easat-9094	201	3	]	]	PUNCT
easat-9094	201	4	which	which	PRON
easat-9094	201	5	consisted	consist	VERB
easat-9094	201	6	of	of	ADP
easat-9094	201	7	preparation	preparation	NOUN
easat-9094	201	8	and	and	CCONJ
easat-9094	201	9	analysis	analysis	NOUN
easat-9094	201	10	of	of	ADP
easat-9094	201	11	the	the	DET
easat-9094	201	12	data	datum	NOUN
easat-9094	201	13	,	,	PUNCT
easat-9094	201	14	beginning	begin	VERB
easat-9094	201	15	with	with	ADP
easat-9094	201	16	coding	code	VERB
easat-9094	201	17	,	,	PUNCT
easat-9094	201	18	followed	follow	VERB
easat-9094	201	19	by	by	ADP
easat-9094	201	20	description	description	NOUN
easat-9094	201	21	and	and	CCONJ
easat-9094	201	22	identification	identification	NOUN
easat-9094	201	23	of	of	ADP
easat-9094	201	24	relevant	relevant	ADJ
easat-9094	201	25	themes	theme	NOUN
easat-9094	201	26	aligned	align	VERB
easat-9094	201	27	with	with	ADP
easat-9094	201	28	the	the	DET
easat-9094	201	29	toe	toe	NOUN
easat-9094	201	30	and	and	CCONJ
easat-9094	201	31	e	e	NOUN
easat-9094	201	32	-	-	NOUN
easat-9094	201	33	invoice	invoice	ADJ
easat-9094	201	34	concept	concept	NOUN
easat-9094	201	35	as	as	SCONJ
easat-9094	201	36	shown	show	VERB
easat-9094	201	37	in	in	ADP
easat-9094	201	38	table	table	NOUN
easat-9094	201	39	2	2	NUM
easat-9094	201	40	.	.	PUNCT
easat-9094	202	1	these	these	DET
easat-9094	202	2	themes	theme	NOUN
easat-9094	202	3	were	be	AUX
easat-9094	202	4	categorised	categorise	VERB
easat-9094	202	5	into	into	ADP
easat-9094	202	6	technological	technological	ADJ
easat-9094	202	7	drivers	driver	NOUN
easat-9094	202	8	and	and	CCONJ
easat-9094	202	9	challenges	challenge	NOUN
easat-9094	202	10	,	,	PUNCT
easat-9094	202	11	highlighting	highlight	VERB
easat-9094	202	12	the	the	DET
easat-9094	202	13	factors	factor	NOUN
easat-9094	202	14	that	that	PRON
easat-9094	202	15	either	either	CCONJ
easat-9094	202	16	facilitate	facilitate	VERB
easat-9094	202	17	or	or	CCONJ
easat-9094	202	18	challenge	challenge	VERB
easat-9094	202	19	e	e	NOUN
easat-9094	202	20	-	-	ADJ
easat-9094	202	21	invoice	invoice	ADJ
easat-9094	202	22	adoption	adoption	NOUN
easat-9094	202	23	.	.	PUNCT
easat-9094	203	1	to	to	PART
easat-9094	203	2	ensure	ensure	VERB
easat-9094	203	3	alignment	alignment	NOUN
easat-9094	203	4	with	with	ADP
easat-9094	203	5	existing	exist	VERB
easat-9094	203	6	research	research	NOUN
easat-9094	203	7	,	,	PUNCT
easat-9094	203	8	the	the	DET
easat-9094	203	9	analysis	analysis	NOUN
easat-9094	203	10	was	be	AUX
easat-9094	203	11	guided	guide	VERB
easat-9094	203	12	by	by	ADP
easat-9094	203	13	prior	prior	ADJ
easat-9094	203	14	studies	study	NOUN
easat-9094	203	15	and	and	CCONJ
easat-9094	203	16	structured	structure	VERB
easat-9094	203	17	within	within	ADP
easat-9094	203	18	the	the	DET
easat-9094	203	19	toe	toe	NOUN
easat-9094	203	20	framework	framework	NOUN
easat-9094	203	21	.	.	PUNCT
easat-9094	204	1	this	this	DET
easat-9094	204	2	approach	approach	NOUN
easat-9094	204	3	helped	help	VERB
easat-9094	204	4	to	to	PART
easat-9094	204	5	identify	identify	VERB
easat-9094	204	6	key	key	ADJ
easat-9094	204	7	factors	factor	NOUN
easat-9094	204	8	relevant	relevant	ADJ
easat-9094	204	9	to	to	ADP
easat-9094	204	10	the	the	DET
easat-9094	204	11	adoption	adoption	NOUN
easat-9094	204	12	process	process	NOUN
easat-9094	204	13	.	.	PUNCT
easat-9094	205	1	2096	2096	NUM
easat-9094	205	2	edelweiss	edelweiss	PROPN
easat-9094	205	3	applied	apply	VERB
easat-9094	205	4	science	science	NOUN
easat-9094	205	5	and	and	CCONJ
easat-9094	205	6	technology	technology	NOUN
easat-9094	205	7	issn	issn	PROPN
easat-9094	205	8	:	:	PUNCT
easat-9094	205	9	2576	2576	NUM
easat-9094	205	10	-	-	SYM
easat-9094	205	11	8484	8484	NUM
easat-9094	205	12	vol	vol	NOUN
easat-9094	205	13	.	.	PROPN
easat-9094	206	1	9	9	NUM
easat-9094	206	2	,	,	PUNCT
easat-9094	206	3	no	no	INTJ
easat-9094	206	4	.	.	NOUN
easat-9094	206	5	7	7	NUM
easat-9094	206	6	:	:	SYM
easat-9094	206	7	2090	2090	NUM
easat-9094	206	8	-	-	SYM
easat-9094	206	9	2107	2107	NUM
easat-9094	206	10	,	,	PUNCT
easat-9094	206	11	2025	2025	NUM
easat-9094	206	12	doi	doi	NOUN
easat-9094	206	13	:	:	PUNCT
easat-9094	206	14	10.55214/2576	10.55214/2576	NUM
easat-9094	206	15	-	-	SYM
easat-9094	206	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	207	1	©	©	PROPN
easat-9094	207	2	2025	2025	NUM
easat-9094	207	3	by	by	ADP
easat-9094	207	4	the	the	DET
easat-9094	207	5	authors	author	NOUN
easat-9094	207	6	;	;	PUNCT
easat-9094	207	7	licensee	licensee	PROPN
easat-9094	207	8	learning	learn	VERB
easat-9094	207	9	gate	gate	NOUN
easat-9094	207	10	table	table	NOUN
easat-9094	207	11	2	2	NUM
easat-9094	207	12	.	.	X
easat-9094	207	13	sample	sample	NOUN
easat-9094	207	14	for	for	ADP
easat-9094	207	15	thematic	thematic	ADJ
easat-9094	207	16	analysis	analysis	NOUN
easat-9094	207	17	.	.	PUNCT
easat-9094	208	1	theme	theme	NOUN
easat-9094	208	2	sub	sub	ADJ
easat-9094	208	3	-	-	ADJ
easat-9094	208	4	code	code	ADJ
easat-9094	208	5	e	e	ADJ
easat-9094	208	6	-	-	ADJ
easat-9094	208	7	invoice	invoice	ADJ
easat-9094	208	8	system	system	NOUN
easat-9094	208	9	integration	integration	NOUN
easat-9094	208	10	integration_efficiency	integration_efficiency	NOUN
easat-9094	208	11	adoption_support_regulators	adoption_support_regulator	NOUN
easat-9094	208	12	cloud_storage_benefit	cloud_storage_benefit	X
easat-9094	208	13	manual_vs_auto_entry	manual_vs_auto_entry	PROPN
easat-9094	208	14	middleware	middleware	PROPN
easat-9094	208	15	&	&	CCONJ
easat-9094	208	16	api	api	NOUN
easat-9094	208	17	integration	integration	NOUN
easat-9094	208	18	use_of_middleware	use_of_middleware	ADJ
easat-9094	208	19	api_effectiveness	api_effectiveness	NOUN
easat-9094	208	20	custom_integration_challenges	custom_integration_challenge	VERB
easat-9094	208	21	cost_of_api_middleware	cost_of_api_middleware	PROPN
easat-9094	208	22	ai	ai	VERB
easat-9094	208	23	&	&	CCONJ
easat-9094	208	24	automation	automation	PROPN
easat-9094	208	25	automation_data_entry	automation_data_entry	PROPN
easat-9094	208	26	ai_record_validation	ai_record_validation	PROPN
easat-9094	208	27	efficiency_gain_ai	efficiency_gain_ai	ADP
easat-9094	208	28	knowledge_gap_ai	knowledge_gap_ai	NOUN
easat-9094	208	29	system	system	NOUN
easat-9094	208	30	changes	change	NOUN
easat-9094	208	31	&	&	CCONJ
easat-9094	208	32	validation	validation	NOUN
easat-9094	208	33	delays	delay	NOUN
easat-9094	208	34	system_upgrade_need	system_upgrade_need	X
easat-9094	208	35	validation_process_delay	validation_process_delay	SYM
easat-9094	208	36	adjustment_period_impact	adjustment_period_impact	PUNCT
easat-9094	208	37	organisational_adaptation	organisational_adaptation	NOUN
easat-9094	208	38	format	format	NOUN
easat-9094	208	39	compatibility	compatibility	NOUN
easat-9094	208	40	xml_json_format_limitations	xml_json_format_limitations	PROPN
easat-9094	208	41	format_to_system_issues	format_to_system_issue	NOUN
easat-9094	208	42	multiple_format_handling	multiple_format_handle	VERB
easat-9094	208	43	learning_curve_format	learning_curve_format	PROPN
easat-9094	208	44	internet	internet	PROPN
easat-9094	208	45	&	&	CCONJ
easat-9094	208	46	server	server	PROPN
easat-9094	208	47	limitations	limitation	NOUN
easat-9094	208	48	internet_stability_issues	internet_stability_issue	NOUN
easat-9094	208	49	server_downtime_effects	server_downtime_effect	VERB
easat-9094	208	50	access_delay_risk	access_delay_risk	PRON
easat-9094	208	51	digital_readiness_gap	digital_readiness_gap	NOUN
easat-9094	208	52	the	the	DET
easat-9094	208	53	identified	identify	VERB
easat-9094	208	54	factors	factor	NOUN
easat-9094	208	55	were	be	AUX
easat-9094	208	56	further	far	ADV
easat-9094	208	57	analysed	analyse	VERB
easat-9094	208	58	through	through	ADP
easat-9094	208	59	a	a	DET
easat-9094	208	60	comparative	comparative	ADJ
easat-9094	208	61	lens	len	NOUN
easat-9094	208	62	,	,	PUNCT
easat-9094	208	63	examining	examine	VERB
easat-9094	208	64	differences	difference	NOUN
easat-9094	208	65	between	between	ADP
easat-9094	208	66	large	large	ADJ
easat-9094	208	67	and	and	CCONJ
easat-9094	208	68	small	small	ADJ
easat-9094	208	69	companies	company	NOUN
easat-9094	208	70	as	as	SCONJ
easat-9094	208	71	shown	show	VERB
easat-9094	208	72	in	in	ADP
easat-9094	208	73	figure	figure	NOUN
easat-9094	208	74	1	1	NUM
easat-9094	208	75	.	.	PUNCT
easat-9094	209	1	insights	insight	NOUN
easat-9094	209	2	were	be	AUX
easat-9094	209	3	drawn	draw	VERB
easat-9094	209	4	from	from	ADP
easat-9094	209	5	respondents	respondent	NOUN
easat-9094	209	6	representing	represent	VERB
easat-9094	209	7	both	both	DET
easat-9094	209	8	business	business	NOUN
easat-9094	209	9	sizes	size	NOUN
easat-9094	209	10	,	,	PUNCT
easat-9094	209	11	providing	provide	VERB
easat-9094	209	12	a	a	DET
easat-9094	209	13	nuanced	nuanced	ADJ
easat-9094	209	14	understanding	understanding	NOUN
easat-9094	209	15	of	of	ADP
easat-9094	209	16	how	how	SCONJ
easat-9094	209	17	company	company	NOUN
easat-9094	209	18	scale	scale	NOUN
easat-9094	209	19	influences	influence	VERB
easat-9094	209	20	the	the	DET
easat-9094	209	21	adoption	adoption	NOUN
easat-9094	209	22	of	of	ADP
easat-9094	209	23	e	e	NOUN
easat-9094	209	24	-	-	NOUN
easat-9094	209	25	invoicing	invoicing	NOUN
easat-9094	209	26	.	.	PUNCT
easat-9094	210	1	this	this	DET
easat-9094	210	2	comparison	comparison	NOUN
easat-9094	210	3	helps	help	VERB
easat-9094	210	4	to	to	PART
easat-9094	210	5	highlight	highlight	VERB
easat-9094	210	6	varying	vary	VERB
easat-9094	210	7	challenges	challenge	NOUN
easat-9094	210	8	and	and	CCONJ
easat-9094	210	9	enablers	enabler	NOUN
easat-9094	210	10	within	within	ADP
easat-9094	210	11	different	different	ADJ
easat-9094	210	12	organisational	organisational	ADJ
easat-9094	210	13	contexts	contexts	NOUN
easat-9094	210	14	.	.	PUNCT
easat-9094	211	1	2097	2097	NUM
easat-9094	211	2	edelweiss	edelweiss	PROPN
easat-9094	211	3	applied	apply	VERB
easat-9094	211	4	science	science	NOUN
easat-9094	211	5	and	and	CCONJ
easat-9094	211	6	technology	technology	NOUN
easat-9094	211	7	issn	issn	PROPN
easat-9094	211	8	:	:	PUNCT
easat-9094	211	9	2576	2576	NUM
easat-9094	211	10	-	-	SYM
easat-9094	211	11	8484	8484	NUM
easat-9094	211	12	vol	vol	NOUN
easat-9094	211	13	.	.	PROPN
easat-9094	212	1	9	9	NUM
easat-9094	212	2	,	,	PUNCT
easat-9094	212	3	no	no	INTJ
easat-9094	212	4	.	.	NOUN
easat-9094	212	5	7	7	NUM
easat-9094	212	6	:	:	SYM
easat-9094	212	7	2090	2090	NUM
easat-9094	212	8	-	-	SYM
easat-9094	212	9	2107	2107	NUM
easat-9094	212	10	,	,	PUNCT
easat-9094	212	11	2025	2025	NUM
easat-9094	212	12	doi	doi	NOUN
easat-9094	212	13	:	:	PUNCT
easat-9094	212	14	10.55214/2576	10.55214/2576	NUM
easat-9094	212	15	-	-	SYM
easat-9094	212	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	213	1	©	©	PROPN
easat-9094	213	2	2025	2025	NUM
easat-9094	213	3	by	by	ADP
easat-9094	213	4	the	the	DET
easat-9094	213	5	authors	author	NOUN
easat-9094	213	6	;	;	PUNCT
easat-9094	213	7	licensee	licensee	PROPN
easat-9094	213	8	learning	learn	VERB
easat-9094	213	9	gate	gate	NOUN
easat-9094	213	10	table	table	NOUN
easat-9094	213	11	3	3	NUM
easat-9094	213	12	.	.	PUNCT
easat-9094	213	13	sample	sample	NOUN
easat-9094	213	14	of	of	ADP
easat-9094	213	15	data	datum	NOUN
easat-9094	213	16	analysis	analysis	NOUN
easat-9094	213	17	.	.	PUNCT
easat-9094	214	1	a	a	DET
easat-9094	214	2	accounting	accounting	NOUN
easat-9094	214	3	firm	firm	NOUN
easat-9094	214	4	h	h	NOUN
easat-9094	214	5	tax	tax	NOUN
easat-9094	214	6	freelance	freelance	NOUN
easat-9094	214	7	integration	integration	NOUN
easat-9094	214	8	of	of	ADP
easat-9094	214	9	accounting	accounting	NOUN
easat-9094	214	10	system	system	NOUN
easat-9094	214	11	with	with	ADP
easat-9094	214	12	e	e	NOUN
easat-9094	214	13	-	-	NOUN
easat-9094	214	14	invoice	invoice	ADJ
easat-9094	214	15	use	use	NOUN
easat-9094	214	16	of	of	ADP
easat-9094	214	17	middleware	middleware	NOUN
easat-9094	214	18	for	for	ADP
easat-9094	214	19	data	data	NOUN
easat-9094	214	20	synchronization	synchronization	NOUN
easat-9094	214	21	automation	automation	NOUN
easat-9094	214	22	and	and	CCONJ
easat-9094	214	23	real	real	ADJ
easat-9094	214	24	-	-	PUNCT
easat-9094	214	25	time	time	NOUN
easat-9094	214	26	processing	process	VERB
easat-9094	214	27	the	the	DET
easat-9094	214	28	importance	importance	NOUN
easat-9094	214	29	of	of	ADP
easat-9094	214	30	apis	apis	NOUN
easat-9094	214	31	in	in	ADP
easat-9094	214	32	system	system	NOUN
easat-9094	214	33	integration	integration	NOUN
easat-9094	214	34	limited	limit	VERB
easat-9094	214	35	data	data	NOUN
easat-9094	214	36	format	format	NOUN
easat-9094	214	37	(	(	PUNCT
easat-9094	214	38	xml	xml	NOUN
easat-9094	214	39	&	&	CCONJ
easat-9094	214	40	json	json	PROPN
easat-9094	214	41	)	)	PUNCT
easat-9094	214	42	as	as	ADP
easat-9094	214	43	a	a	DET
easat-9094	214	44	technology	technology	NOUN
easat-9094	214	45	requirement	requirement	NOUN
easat-9094	214	46	technological	technological	ADJ
easat-9094	214	47	capability	capability	NOUN
easat-9094	214	48	enhancement	enhancement	NOUN
easat-9094	214	49	with	with	ADP
easat-9094	214	50	sql	sql	NOUN
easat-9094	214	51	for	for	ADP
easat-9094	214	52	invoicing	invoicing	NOUN
easat-9094	214	53	use	use	NOUN
easat-9094	214	54	of	of	ADP
easat-9094	214	55	cloud	cloud	ADJ
easat-9094	214	56	sql	sql	NOUN
easat-9094	214	57	for	for	ADP
easat-9094	214	58	integration	integration	NOUN
easat-9094	214	59	with	with	ADP
easat-9094	214	60	irb	irb	NOUN
easat-9094	214	61	systems	system	NOUN
easat-9094	214	62	the	the	DET
easat-9094	214	63	main	main	ADJ
easat-9094	214	64	technological	technological	ADJ
easat-9094	214	65	factor	factor	NOUN
easat-9094	214	66	discussed	discuss	VERB
easat-9094	214	67	was	be	AUX
easat-9094	214	68	the	the	DET
easat-9094	214	69	need	need	NOUN
easat-9094	214	70	to	to	PART
easat-9094	214	71	ensure	ensure	VERB
easat-9094	214	72	that	that	SCONJ
easat-9094	214	73	the	the	DET
easat-9094	214	74	accounting	accounting	NOUN
easat-9094	214	75	system	system	NOUN
easat-9094	214	76	can	can	AUX
easat-9094	214	77	be	be	AUX
easat-9094	214	78	integrated	integrate	VERB
easat-9094	214	79	with	with	ADP
easat-9094	214	80	e	e	NOUN
easat-9094	214	81	-	-	NOUN
easat-9094	214	82	invoices	invoice	NOUN
easat-9094	214	83	operated	operate	VERB
easat-9094	214	84	by	by	ADP
easat-9094	214	85	irb	irb	NOUN
easat-9094	214	86	.	.	PUNCT
easat-9094	215	1	excerpt	excerpt	NOUN
easat-9094	215	2	:	:	PUNCT
easat-9094	215	3	"	"	PUNCT
easat-9094	215	4	one	one	NUM
easat-9094	215	5	,	,	PUNCT
easat-9094	215	6	we	we	PRON
easat-9094	215	7	have	have	VERB
easat-9094	215	8	to	to	PART
easat-9094	215	9	make	make	VERB
easat-9094	215	10	sure	sure	ADJ
easat-9094	215	11	that	that	SCONJ
easat-9094	215	12	the	the	DET
easat-9094	215	13	system	system	NOUN
easat-9094	215	14	we	we	PRON
easat-9094	215	15	use	use	VERB
easat-9094	215	16	can	can	AUX
easat-9094	215	17	implement	implement	VERB
easat-9094	215	18	e	e	NOUN
easat-9094	215	19	-	-	NOUN
easat-9094	215	20	invoice	invoice	NOUN
easat-9094	215	21	.	.	PUNCT
easat-9094	215	22	"	"	PUNCT
easat-9094	216	1	(	(	PUNCT
easat-9094	216	2	19:56	19:56	NUM
easat-9094	216	3	24:04)"right	24:04)"right	NUM
easat-9094	216	4	now	now	ADV
easat-9094	216	5	,	,	PUNCT
easat-9094	216	6	i	i	PRON
easat-9094	216	7	'm	be	AUX
easat-9094	216	8	still	still	ADV
easat-9094	216	9	using	use	VERB
easat-9094	216	10	the	the	DET
easat-9094	216	11	word	word	NOUN
easat-9094	216	12	counting	counting	NOUN
easat-9094	216	13	.	.	PUNCT
easat-9094	217	1	okay	okay	INTJ
easat-9094	217	2	.	.	PUNCT
easat-9094	218	1	and	and	CCONJ
easat-9094	218	2	we	we	PRON
easat-9094	218	3	're	be	AUX
easat-9094	218	4	still	still	ADV
easat-9094	218	5	not	not	PART
easat-9094	218	6	obligated	obligate	VERB
easat-9094	218	7	to	to	PART
easat-9094	218	8	do	do	VERB
easat-9094	218	9	so	so	ADV
easat-9094	218	10	,	,	PUNCT
easat-9094	218	11	but	but	CCONJ
easat-9094	218	12	we	we	PRON
easat-9094	218	13	're	be	AUX
easat-9094	218	14	already	already	ADV
easat-9094	218	15	practicing	practice	VERB
easat-9094	218	16	using	use	VERB
easat-9094	218	17	my	my	PRON
easat-9094	218	18	invoice	invoice	NOUN
easat-9094	218	19	.	.	PUNCT
easat-9094	218	20	"	"	PUNCT
easat-9094	219	1	(	(	PUNCT
easat-9094	219	2	24:05	24:05	NUM
easat-9094	219	3	26:22	26:22	NUM
easat-9094	219	4	)	)	PUNCT
easat-9094	219	5	technology	technology	NOUN
easat-9094	219	6	solutions	solution	NOUN
easat-9094	219	7	such	such	ADJ
easat-9094	219	8	as	as	ADP
easat-9094	219	9	middleware	middleware	NOUN
easat-9094	219	10	are	be	AUX
easat-9094	219	11	used	use	VERB
easat-9094	219	12	to	to	PART
easat-9094	219	13	connect	connect	VERB
easat-9094	219	14	the	the	DET
easat-9094	219	15	accounting	accounting	NOUN
easat-9094	219	16	system	system	NOUN
easat-9094	219	17	with	with	ADP
easat-9094	219	18	the	the	DET
easat-9094	219	19	irb	irb	PROPN
easat-9094	219	20	einvoice	einvoice	NOUN
easat-9094	219	21	system	system	NOUN
easat-9094	219	22	.	.	PUNCT
easat-9094	220	1	for	for	ADP
easat-9094	220	2	example	example	NOUN
easat-9094	220	3	,	,	PUNCT
easat-9094	220	4	sofos	sofos	SCONJ
easat-9094	220	5	software	software	NOUN
easat-9094	220	6	serves	serve	VERB
easat-9094	220	7	as	as	ADP
easat-9094	220	8	a	a	DET
easat-9094	220	9	link	link	NOUN
easat-9094	220	10	between	between	ADP
easat-9094	220	11	quickbooks	quickbook	NOUN
easat-9094	220	12	and	and	CCONJ
easat-9094	220	13	irb	irb	NOUN
easat-9094	220	14	.	.	PUNCT
easat-9094	221	1	quote	quote	INTJ
easat-9094	221	2	:	:	PUNCT
easat-9094	221	3	"	"	PUNCT
easat-9094	221	4	sofos	sofos	NOUN
easat-9094	221	5	is	be	AUX
easat-9094	221	6	a	a	DET
easat-9094	221	7	malaysian	malaysian	ADJ
easat-9094	221	8	app	app	NOUN
easat-9094	221	9	that	that	PRON
easat-9094	221	10	he	he	PRON
easat-9094	221	11	made	make	VERB
easat-9094	221	12	,	,	PUNCT
easat-9094	221	13	but	but	CCONJ
easat-9094	221	14	he	he	PRON
easat-9094	221	15	can	can	AUX
easat-9094	221	16	sync	sync	VERB
easat-9094	221	17	with	with	ADP
easat-9094	221	18	quickbooks	quickbook	NOUN
easat-9094	221	19	.	.	PUNCT
easat-9094	221	20	"	"	PUNCT
easat-9094	222	1	(	(	PUNCT
easat-9094	222	2	24:05	24:05	NUM
easat-9094	222	3	26:22	26:22	NUM
easat-9094	222	4	)	)	PUNCT
easat-9094	222	5	"	"	PUNCT
easat-9094	223	1	so	so	ADV
easat-9094	223	2	he	he	PRON
easat-9094	223	3	's	be	AUX
easat-9094	223	4	in	in	ADP
easat-9094	223	5	the	the	DET
easat-9094	223	6	middle	middle	NOUN
easat-9094	223	7	of	of	ADP
easat-9094	223	8	this	this	PRON
easat-9094	223	9	,	,	PUNCT
easat-9094	223	10	which	which	PRON
easat-9094	223	11	means	mean	VERB
easat-9094	223	12	he	he	PRON
easat-9094	223	13	's	be	AUX
easat-9094	223	14	taking	take	VERB
easat-9094	223	15	data	datum	NOUN
easat-9094	223	16	from	from	ADP
easat-9094	223	17	the	the	DET
easat-9094	223	18	accounting	accounting	NOUN
easat-9094	223	19	system	system	NOUN
easat-9094	223	20	for	for	SCONJ
easat-9094	223	21	him	he	PRON
easat-9094	223	22	to	to	PART
easat-9094	223	23	give	give	VERB
easat-9094	223	24	to	to	ADP
easat-9094	223	25	hdm	hdm	PROPN
easat-9094	223	26	.	.	PUNCT
easat-9094	223	27	"	"	PUNCT
easat-9094	224	1	(	(	PUNCT
easat-9094	224	2	24:05	24:05	NUM
easat-9094	224	3	26:22	26:22	NUM
easat-9094	224	4	)	)	PUNCT
easat-9094	224	5	the	the	DET
easat-9094	224	6	e	e	NOUN
easat-9094	224	7	-	-	ADJ
easat-9094	224	8	invoice	invoice	ADJ
easat-9094	224	9	process	process	NOUN
easat-9094	224	10	is	be	AUX
easat-9094	224	11	now	now	ADV
easat-9094	224	12	happening	happen	VERB
easat-9094	224	13	in	in	ADP
easat-9094	224	14	realtime	realtime	NOUN
easat-9094	224	15	,	,	PUNCT
easat-9094	224	16	which	which	PRON
easat-9094	224	17	is	be	AUX
easat-9094	224	18	changing	change	VERB
easat-9094	224	19	the	the	DET
easat-9094	224	20	way	way	NOUN
easat-9094	224	21	businesses	business	NOUN
easat-9094	224	22	record	record	VERB
easat-9094	224	23	and	and	CCONJ
easat-9094	224	24	send	send	VERB
easat-9094	224	25	invoices	invoice	NOUN
easat-9094	224	26	to	to	ADP
easat-9094	224	27	the	the	DET
easat-9094	224	28	irb	irb	NOUN
easat-9094	224	29	.	.	PUNCT
easat-9094	225	1	quote	quote	INTJ
easat-9094	225	2	:	:	PUNCT
easat-9094	225	3	"	"	PUNCT
easat-9094	225	4	now	now	ADV
easat-9094	225	5	when	when	SCONJ
easat-9094	225	6	we	we	PRON
easat-9094	225	7	make	make	VERB
easat-9094	225	8	invoices	invoice	NOUN
easat-9094	225	9	,	,	PUNCT
easat-9094	225	10	we	we	PRON
easat-9094	225	11	also	also	ADV
easat-9094	225	12	put	put	VERB
easat-9094	225	13	them	they	PRON
easat-9094	225	14	in	in	ADP
easat-9094	225	15	the	the	DET
easat-9094	225	16	lhdm	lhdm	ADJ
easat-9094	225	17	system	system	NOUN
easat-9094	225	18	.	.	PUNCT
easat-9094	226	1	because	because	SCONJ
easat-9094	226	2	it	it	PRON
easat-9094	226	3	's	be	AUX
easat-9094	226	4	like	like	INTJ
easat-9094	226	5	real	real	ADJ
easat-9094	226	6	time	time	NOUN
easat-9094	226	7	.	.	PUNCT
easat-9094	226	8	"	"	PUNCT
easat-9094	227	1	(	(	PUNCT
easat-9094	227	2	18:26	18:26	NUM
easat-9094	227	3	19:56)"that	19:56)"that	NOUN
easat-9094	227	4	's	's	PART
easat-9094	227	5	why	why	SCONJ
easat-9094	227	6	it	it	PRON
easat-9094	227	7	's	be	AUX
easat-9094	227	8	like	like	INTJ
easat-9094	227	9	when	when	SCONJ
easat-9094	227	10	you	you	PRON
easat-9094	227	11	say	say	VERB
easat-9094	227	12	that	that	SCONJ
easat-9094	227	13	if	if	SCONJ
easat-9094	227	14	you	you	PRON
easat-9094	227	15	want	want	VERB
easat-9094	227	16	to	to	PART
easat-9094	227	17	understand	understand	VERB
easat-9094	227	18	this	this	DET
easat-9094	227	19	invoice	invoice	NOUN
easat-9094	227	20	,	,	PUNCT
easat-9094	227	21	you	you	PRON
easat-9094	227	22	have	have	VERB
easat-9094	227	23	to	to	PART
easat-9094	227	24	know	know	VERB
easat-9094	227	25	the	the	DET
easat-9094	227	26	process	process	NOUN
easat-9094	227	27	first	first	ADV
easat-9094	227	28	.	.	PUNCT
easat-9094	227	29	"	"	PUNCT
easat-9094	228	1	(	(	PUNCT
easat-9094	228	2	18:26	18:26	NUM
easat-9094	228	3	19:56	19:56	NUM
easat-9094	228	4	)	)	PUNCT
easat-9094	228	5	the	the	DET
easat-9094	228	6	api	api	NOUN
easat-9094	228	7	enables	enable	VERB
easat-9094	228	8	the	the	DET
easat-9094	228	9	direct	direct	ADJ
easat-9094	228	10	integration	integration	NOUN
easat-9094	228	11	of	of	ADP
easat-9094	228	12	third	third	ADJ
easat-9094	228	13	-	-	PUNCT
easat-9094	228	14	party	party	NOUN
easat-9094	228	15	accounting	accounting	NOUN
easat-9094	228	16	systems	system	NOUN
easat-9094	228	17	with	with	ADP
easat-9094	228	18	the	the	DET
easat-9094	228	19	einvoice	einvoice	NOUN
easat-9094	228	20	system	system	NOUN
easat-9094	228	21	,	,	PUNCT
easat-9094	228	22	ensuring	ensure	VERB
easat-9094	228	23	smoother	smooth	ADJ
easat-9094	228	24	data	datum	NOUN
easat-9094	228	25	processing	processing	NOUN
easat-9094	228	26	.	.	PUNCT
easat-9094	229	1	quote	quote	INTJ
easat-9094	229	2	:	:	PUNCT
easat-9094	229	3	"	"	PUNCT
easat-9094	229	4	either	either	CCONJ
easat-9094	229	5	we	we	PRON
easat-9094	229	6	use	use	VERB
easat-9094	229	7	my	my	PRON
easat-9094	229	8	invoice	invoice	NOUN
easat-9094	229	9	,	,	PUNCT
easat-9094	229	10	or	or	CCONJ
easat-9094	229	11	we	we	PRON
easat-9094	229	12	use	use	VERB
easat-9094	229	13	api	api	NOUN
easat-9094	229	14	.	.	PUNCT
easat-9094	230	1	this	this	DET
easat-9094	230	2	api	api	NOUN
easat-9094	230	3	means	mean	VERB
easat-9094	230	4	that	that	SCONJ
easat-9094	230	5	it	it	PRON
easat-9094	230	6	is	be	AUX
easat-9094	230	7	an	an	DET
easat-9094	230	8	accounting	accounting	NOUN
easat-9094	230	9	system	system	NOUN
easat-9094	230	10	that	that	PRON
easat-9094	230	11	we	we	PRON
easat-9094	230	12	can	can	AUX
easat-9094	230	13	integrate	integrate	VERB
easat-9094	230	14	with	with	ADP
easat-9094	230	15	einvoices	einvoice	NOUN
easat-9094	230	16	.	.	PUNCT
easat-9094	230	17	"	"	PUNCT
easat-9094	231	1	(	(	PUNCT
easat-9094	231	2	24:05	24:05	NUM
easat-9094	231	3	26:22)"so	26:22)"so	NUM
easat-9094	231	4	like	like	SCONJ
easat-9094	231	5	i	i	PRON
easat-9094	231	6	said	say	VERB
easat-9094	231	7	earlier	early	ADV
easat-9094	231	8	,	,	PUNCT
easat-9094	231	9	quickbooks	quickbook	NOUN
easat-9094	231	10	is	be	AUX
easat-9094	231	11	what	what	PRON
easat-9094	231	12	xxx	xxx	PROPN
easat-9094	231	13	said	say	VERB
easat-9094	231	14	is	be	AUX
easat-9094	231	15	the	the	DET
easat-9094	231	16	system	system	NOUN
easat-9094	231	17	that	that	PRON
easat-9094	231	18	he	he	PRON
easat-9094	231	19	works	work	VERB
easat-9094	231	20	with	with	ADP
easat-9094	231	21	the	the	DET
easat-9094	231	22	accounting	accounting	NOUN
easat-9094	231	23	system	system	NOUN
easat-9094	231	24	.	.	PUNCT
easat-9094	231	25	"	"	PUNCT
easat-9094	232	1	(	(	PUNCT
easat-9094	232	2	24:05	24:05	NUM
easat-9094	232	3	26:22	26:22	NUM
easat-9094	232	4	)	)	PUNCT
easat-9094	233	1	"	"	PUNCT
easat-9094	233	2	because	because	SCONJ
easat-9094	233	3	invoice	invoice	NOUN
easat-9094	233	4	has	have	VERB
easat-9094	233	5	its	its	PRON
easat-9094	233	6	own	own	ADJ
easat-9094	233	7	formats	format	NOUN
easat-9094	233	8	,	,	PUNCT
easat-9094	233	9	especially	especially	ADV
easat-9094	233	10	the	the	DET
easat-9094	233	11	format	format	NOUN
easat-9094	233	12	that	that	PRON
easat-9094	233	13	has	have	AUX
easat-9094	233	14	been	be	AUX
easat-9094	233	15	set	set	VERB
easat-9094	233	16	,	,	PUNCT
easat-9094	233	17	is	be	AUX
easat-9094	233	18	xml	xml	NOUN
easat-9094	233	19	with	with	ADP
easat-9094	233	20	json	json	NOUN
easat-9094	233	21	only	only	ADV
easat-9094	233	22	,	,	PUNCT
easat-9094	233	23	which	which	PRON
easat-9094	233	24	is	be	AUX
easat-9094	233	25	ai	ai	VERB
easat-9094	233	26	.	.	PUNCT
easat-9094	234	1	so	so	ADV
easat-9094	234	2	,	,	PUNCT
easat-9094	234	3	if	if	SCONJ
easat-9094	234	4	we	we	PRON
easat-9094	234	5	send	send	VERB
easat-9094	234	6	a	a	DET
easat-9094	234	7	pdf	pdf	NOUN
easat-9094	234	8	,	,	PUNCT
easat-9094	234	9	we	we	PRON
easat-9094	234	10	do	do	AUX
easat-9094	234	11	n't	not	PART
easat-9094	234	12	get	get	VERB
easat-9094	234	13	it	it	PRON
easat-9094	234	14	.	.	PUNCT
easat-9094	234	15	"	"	PUNCT
easat-9094	235	1	(	(	PUNCT
easat-9094	235	2	07:55	07:55	NUM
easat-9094	235	3	08:10	08:10	NUM
easat-9094	235	4	)	)	PUNCT
easat-9094	235	5	implications	implication	NOUN
easat-9094	235	6	:	:	PUNCT
easat-9094	235	7	users	user	NOUN
easat-9094	235	8	need	need	VERB
easat-9094	235	9	to	to	PART
easat-9094	235	10	adapt	adapt	VERB
easat-9094	235	11	their	their	PRON
easat-9094	235	12	systems	system	NOUN
easat-9094	235	13	to	to	PART
easat-9094	235	14	meet	meet	VERB
easat-9094	235	15	xml	xml	NOUN
easat-9094	235	16	or	or	CCONJ
easat-9094	235	17	json	json	NOUN
easat-9094	235	18	formats	format	NOUN
easat-9094	235	19	to	to	PART
easat-9094	235	20	ensure	ensure	VERB
easat-9094	235	21	that	that	SCONJ
easat-9094	235	22	data	datum	NOUN
easat-9094	235	23	is	be	AUX
easat-9094	235	24	received	receive	VERB
easat-9094	235	25	by	by	ADP
easat-9094	235	26	the	the	DET
easat-9094	235	27	invoice	invoice	NOUN
easat-9094	235	28	system	system	NOUN
easat-9094	235	29	.	.	PUNCT
easat-9094	236	1	"	"	PUNCT
easat-9094	236	2	so	so	ADV
easat-9094	236	3	,	,	PUNCT
easat-9094	236	4	how	how	SCONJ
easat-9094	236	5	to	to	PART
easat-9094	236	6	solve	solve	VERB
easat-9094	236	7	it	it	PRON
easat-9094	236	8	,	,	PUNCT
easat-9094	236	9	i	i	PRON
easat-9094	236	10	upgraded	upgrade	VERB
easat-9094	236	11	sql	sql	NOUN
easat-9094	236	12	.	.	PUNCT
easat-9094	237	1	what	what	PRON
easat-9094	237	2	sql	sql	NOUN
easat-9094	237	3	offers	offer	VERB
easat-9094	237	4	is	be	AUX
easat-9094	237	5	close	close	ADJ
easat-9094	237	6	to	to	ADP
easat-9094	237	7	its	its	PRON
easat-9094	237	8	users	user	NOUN
easat-9094	237	9	,	,	PUNCT
easat-9094	237	10	close	close	ADJ
easat-9094	237	11	to	to	ADP
easat-9094	237	12	its	its	PRON
easat-9094	237	13	customers	customer	NOUN
easat-9094	237	14	.	.	PUNCT
easat-9094	238	1	so	so	ADV
easat-9094	238	2	,	,	PUNCT
easat-9094	238	3	they	they	PRON
easat-9094	238	4	provide	provide	VERB
easat-9094	238	5	a	a	DET
easat-9094	238	6	function	function	NOUN
easat-9094	238	7	for	for	ADP
easat-9094	238	8	invoicing	invoicing	NOUN
easat-9094	238	9	.	.	PUNCT
easat-9094	238	10	"	"	PUNCT
easat-9094	239	1	(	(	PUNCT
easat-9094	239	2	08:11	08:11	NUM
easat-9094	239	3	08:25	08:25	NUM
easat-9094	239	4	)	)	PUNCT
easat-9094	239	5	implications	implication	NOUN
easat-9094	239	6	:	:	PUNCT
easat-9094	239	7	users	user	NOUN
easat-9094	239	8	upgrade	upgrade	VERB
easat-9094	239	9	their	their	PRON
easat-9094	239	10	sql	sql	NOUN
easat-9094	239	11	systems	system	NOUN
easat-9094	239	12	to	to	PART
easat-9094	239	13	support	support	VERB
easat-9094	239	14	e	e	NOUN
easat-9094	239	15	-	-	ADJ
easat-9094	239	16	invoicing	invoicing	ADJ
easat-9094	239	17	functionality	functionality	NOUN
easat-9094	239	18	to	to	PART
easat-9094	239	19	improve	improve	VERB
easat-9094	239	20	invoice	invoice	NOUN
easat-9094	239	21	processing	processing	NOUN
easat-9094	239	22	efficiency	efficiency	NOUN
easat-9094	239	23	.	.	PUNCT
easat-9094	240	1	"	"	PUNCT
easat-9094	240	2	but	but	CCONJ
easat-9094	240	3	i	i	PRON
easat-9094	240	4	use	use	VERB
easat-9094	240	5	sql	sql	NOUN
easat-9094	240	6	,	,	PUNCT
easat-9094	240	7	i	i	PRON
easat-9094	240	8	use	use	VERB
easat-9094	240	9	cloud	cloud	ADJ
easat-9094	240	10	sql	sql	NOUN
easat-9094	240	11	.	.	PUNCT
easat-9094	241	1	i	i	PRON
easat-9094	241	2	verified	verify	VERB
easat-9094	241	3	,	,	PUNCT
easat-9094	241	4	he	he	PRON
easat-9094	241	5	will	will	AUX
easat-9094	241	6	auto	auto	NOUN
easat-9094	241	7	enter	enter	VERB
easat-9094	241	8	near	near	ADP
easat-9094	241	9	the	the	DET
easat-9094	241	10	cloud	cloud	NOUN
easat-9094	241	11	"	"	PUNCT
easat-9094	241	12	(	(	PUNCT
easat-9094	241	13	08:40	08:40	NUM
easat-9094	241	14	08:50	08:50	NUM
easat-9094	241	15	)	)	PUNCT
easat-9094	241	16	implications	implication	NOUN
easat-9094	241	17	:	:	PUNCT
easat-9094	241	18	cloud	cloud	NOUN
easat-9094	241	19	sql	sql	NOUN
easat-9094	241	20	enables	enable	VERB
easat-9094	241	21	automatic	automatic	ADJ
easat-9094	241	22	synchronization	synchronization	NOUN
easat-9094	241	23	between	between	ADP
easat-9094	241	24	user	user	NOUN
easat-9094	241	25	systems	system	NOUN
easat-9094	241	26	and	and	CCONJ
easat-9094	241	27	irb	irb	NOUN
easat-9094	241	28	systems	system	NOUN
easat-9094	241	29	,	,	PUNCT
easat-9094	241	30	reducing	reduce	VERB
easat-9094	241	31	the	the	DET
easat-9094	241	32	need	need	NOUN
easat-9094	241	33	for	for	ADP
easat-9094	241	34	manual	manual	ADJ
easat-9094	241	35	input	input	NOUN
easat-9094	241	36	and	and	CCONJ
easat-9094	241	37	speeding	speed	VERB
easat-9094	241	38	up	up	ADP
easat-9094	241	39	processing	processing	NOUN
easat-9094	241	40	.	.	PUNCT
easat-9094	242	1	2098	2098	NUM
easat-9094	242	2	edelweiss	edelweiss	PROPN
easat-9094	242	3	applied	apply	VERB
easat-9094	242	4	science	science	NOUN
easat-9094	242	5	and	and	CCONJ
easat-9094	242	6	technology	technology	NOUN
easat-9094	242	7	issn	issn	PROPN
easat-9094	242	8	:	:	PUNCT
easat-9094	242	9	2576	2576	NUM
easat-9094	242	10	-	-	SYM
easat-9094	242	11	8484	8484	NUM
easat-9094	242	12	vol	vol	NOUN
easat-9094	242	13	.	.	PROPN
easat-9094	243	1	9	9	NUM
easat-9094	243	2	,	,	PUNCT
easat-9094	243	3	no	no	INTJ
easat-9094	243	4	.	.	NOUN
easat-9094	243	5	7	7	NUM
easat-9094	243	6	:	:	SYM
easat-9094	243	7	2090	2090	NUM
easat-9094	243	8	-	-	SYM
easat-9094	243	9	2107	2107	NUM
easat-9094	243	10	,	,	PUNCT
easat-9094	243	11	2025	2025	NUM
easat-9094	243	12	doi	doi	NOUN
easat-9094	243	13	:	:	PUNCT
easat-9094	243	14	10.55214/2576	10.55214/2576	NUM
easat-9094	243	15	-	-	SYM
easat-9094	243	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	244	1	©	©	PROPN
easat-9094	244	2	2025	2025	NUM
easat-9094	244	3	by	by	ADP
easat-9094	244	4	the	the	DET
easat-9094	244	5	authors	author	NOUN
easat-9094	244	6	;	;	PUNCT
easat-9094	244	7	licensee	licensee	PROPN
easat-9094	244	8	learning	learning	NOUN
easat-9094	244	9	gate	gate	NOUN
easat-9094	244	10	4	4	NUM
easat-9094	244	11	.	.	PUNCT
easat-9094	244	12	findings	finding	NOUN
easat-9094	244	13	and	and	CCONJ
easat-9094	244	14	discussion	discussion	NOUN
easat-9094	244	15	4.1	4.1	NUM
easat-9094	244	16	.	.	PUNCT
easat-9094	245	1	technological	technological	ADJ
easat-9094	245	2	drivers	driver	NOUN
easat-9094	245	3	of	of	ADP
easat-9094	245	4	e	e	NOUN
easat-9094	245	5	-	-	NOUN
easat-9094	245	6	invoice	invoice	ADJ
easat-9094	245	7	adoption	adoption	NOUN
easat-9094	245	8	4.1.1	4.1.1	NUM
easat-9094	245	9	.	.	PUNCT
easat-9094	246	1	e	e	X
easat-9094	246	2	-	-	ADJ
easat-9094	246	3	invoice	invoice	ADJ
easat-9094	246	4	system	system	NOUN
easat-9094	246	5	integration	integration	NOUN
easat-9094	246	6	first	first	ADV
easat-9094	246	7	,	,	PUNCT
easat-9094	246	8	one	one	NUM
easat-9094	246	9	of	of	ADP
easat-9094	246	10	the	the	DET
easat-9094	246	11	key	key	ADJ
easat-9094	246	12	drivers	driver	NOUN
easat-9094	246	13	identified	identify	VERB
easat-9094	246	14	in	in	ADP
easat-9094	246	15	this	this	DET
easat-9094	246	16	study	study	NOUN
easat-9094	246	17	is	be	AUX
easat-9094	246	18	the	the	DET
easat-9094	246	19	integration	integration	NOUN
easat-9094	246	20	of	of	ADP
easat-9094	246	21	the	the	DET
easat-9094	246	22	e	e	ADJ
easat-9094	246	23	-	-	ADJ
easat-9094	246	24	invoice	invoice	ADJ
easat-9094	246	25	system	system	NOUN
easat-9094	246	26	,	,	PUNCT
easat-9094	246	27	which	which	PRON
easat-9094	246	28	has	have	AUX
easat-9094	246	29	been	be	AUX
easat-9094	246	30	implemented	implement	VERB
easat-9094	246	31	by	by	ADP
easat-9094	246	32	regulatory	regulatory	ADJ
easat-9094	246	33	authorities	authority	NOUN
easat-9094	246	34	to	to	PART
easat-9094	246	35	ease	ease	VERB
easat-9094	246	36	the	the	DET
easat-9094	246	37	adoption	adoption	NOUN
easat-9094	246	38	process	process	NOUN
easat-9094	246	39	,	,	PUNCT
easat-9094	246	40	particularly	particularly	ADV
easat-9094	246	41	for	for	ADP
easat-9094	246	42	small	small	ADJ
easat-9094	246	43	businesses	business	NOUN
easat-9094	246	44	.	.	PUNCT
easat-9094	247	1	the	the	DET
easat-9094	247	2	regulatory	regulatory	ADJ
easat-9094	247	3	framework	framework	NOUN
easat-9094	247	4	provides	provide	VERB
easat-9094	247	5	an	an	DET
easat-9094	247	6	automated	automate	VERB
easat-9094	247	7	system	system	NOUN
easat-9094	247	8	that	that	PRON
easat-9094	247	9	filters	filter	VERB
easat-9094	247	10	and	and	CCONJ
easat-9094	247	11	validates	validate	VERB
easat-9094	247	12	submitted	submit	VERB
easat-9094	247	13	data	datum	NOUN
easat-9094	247	14	,	,	PUNCT
easat-9094	247	15	ensuring	ensure	VERB
easat-9094	247	16	accuracy	accuracy	NOUN
easat-9094	247	17	,	,	PUNCT
easat-9094	247	18	and	and	CCONJ
easat-9094	247	19	minimizing	minimize	VERB
easat-9094	247	20	errors	error	NOUN
easat-9094	247	21	in	in	ADP
easat-9094	247	22	taxpayer	taxpayer	NOUN
easat-9094	247	23	submissions	submission	NOUN
easat-9094	247	24	.	.	PUNCT
easat-9094	248	1	this	this	DET
easat-9094	248	2	feature	feature	NOUN
easat-9094	248	3	is	be	AUX
easat-9094	248	4	particularly	particularly	ADV
easat-9094	248	5	beneficial	beneficial	ADJ
easat-9094	248	6	for	for	ADP
easat-9094	248	7	small	small	ADJ
easat-9094	248	8	enterprises	enterprise	NOUN
easat-9094	248	9	that	that	PRON
easat-9094	248	10	may	may	AUX
easat-9094	248	11	lack	lack	VERB
easat-9094	248	12	the	the	DET
easat-9094	248	13	resources	resource	NOUN
easat-9094	248	14	for	for	ADP
easat-9094	248	15	advanced	advanced	ADJ
easat-9094	248	16	data	datum	NOUN
easat-9094	248	17	verification	verification	NOUN
easat-9094	248	18	.	.	PUNCT
easat-9094	249	1	as	as	ADP
easat-9094	249	2	a	a	DET
easat-9094	249	3	representative	representative	NOUN
easat-9094	249	4	of	of	ADP
easat-9094	249	5	a	a	DET
easat-9094	249	6	large	large	ADJ
easat-9094	249	7	company	company	NOUN
easat-9094	249	8	,	,	PUNCT
easat-9094	249	9	t	t	PROPN
easat-9094	249	10	mentioned	mention	VERB
easat-9094	249	11	that	that	SCONJ
easat-9094	249	12	“	"	PUNCT
easat-9094	249	13	large	large	ADJ
easat-9094	249	14	companies	company	NOUN
easat-9094	249	15	already	already	ADV
easat-9094	249	16	have	have	AUX
easat-9094	249	17	wellfunctioning	wellfunctioning	NOUN
easat-9094	249	18	systems	system	NOUN
easat-9094	249	19	,	,	PUNCT
easat-9094	249	20	therefore	therefore	ADV
easat-9094	249	21	the	the	DET
easat-9094	249	22	implementation	implementation	NOUN
easat-9094	249	23	of	of	ADP
easat-9094	249	24	e	e	NOUN
easat-9094	249	25	-	-	NOUN
easat-9094	249	26	invoicing	invoicing	NOUN
easat-9094	249	27	does	do	AUX
easat-9094	249	28	not	not	PART
easat-9094	249	29	have	have	VERB
easat-9094	249	30	a	a	DET
easat-9094	249	31	significant	significant	ADJ
easat-9094	249	32	impact	impact	NOUN
easat-9094	249	33	on	on	ADP
easat-9094	249	34	their	their	PRON
easat-9094	249	35	operations	operation	NOUN
easat-9094	249	36	.	.	PUNCT
easat-9094	250	1	for	for	ADP
easat-9094	250	2	large	large	ADJ
easat-9094	250	3	companies	company	NOUN
easat-9094	250	4	,	,	PUNCT
easat-9094	250	5	the	the	DET
easat-9094	250	6	existence	existence	NOUN
easat-9094	250	7	of	of	ADP
easat-9094	250	8	organised	organised	ADJ
easat-9094	250	9	documentation	documentation	NOUN
easat-9094	250	10	as	as	ADV
easat-9094	250	11	well	well	ADV
easat-9094	250	12	as	as	ADP
easat-9094	250	13	a	a	DET
easat-9094	250	14	good	good	ADJ
easat-9094	250	15	system	system	NOUN
easat-9094	250	16	is	be	AUX
easat-9094	250	17	very	very	ADV
easat-9094	250	18	helpful	helpful	ADJ
easat-9094	250	19	in	in	ADP
easat-9094	250	20	document	document	NOUN
easat-9094	250	21	storage	storage	NOUN
easat-9094	250	22	and	and	CCONJ
easat-9094	250	23	management	management	NOUN
easat-9094	250	24	.	.	PUNCT
easat-9094	251	1	large	large	ADJ
easat-9094	251	2	companies	company	NOUN
easat-9094	251	3	can	can	AUX
easat-9094	251	4	easily	easily	ADV
easat-9094	251	5	adapt	adapt	VERB
easat-9094	251	6	to	to	ADP
easat-9094	251	7	the	the	DET
easat-9094	251	8	implementation	implementation	NOUN
easat-9094	251	9	of	of	ADP
easat-9094	251	10	e	e	NOUN
easat-9094	251	11	-	-	NOUN
easat-9094	251	12	invoicing	invoicing	NOUN
easat-9094	251	13	because	because	SCONJ
easat-9094	251	14	they	they	PRON
easat-9094	251	15	already	already	ADV
easat-9094	251	16	have	have	VERB
easat-9094	251	17	a	a	DET
easat-9094	251	18	robust	robust	ADJ
easat-9094	251	19	document	document	NOUN
easat-9094	251	20	management	management	NOUN
easat-9094	251	21	system	system	NOUN
easat-9094	251	22	in	in	ADP
easat-9094	251	23	place	place	NOUN
easat-9094	251	24	.	.	PUNCT
easat-9094	252	1	the	the	DET
easat-9094	252	2	implementation	implementation	NOUN
easat-9094	252	3	of	of	ADP
easat-9094	252	4	e	e	NOUN
easat-9094	252	5	-	-	NOUN
easat-9094	252	6	invoicing	invoicing	NOUN
easat-9094	252	7	helps	helps	AUX
easat-9094	252	8	maintain	maintain	VERB
easat-9094	252	9	records	record	NOUN
easat-9094	252	10	for	for	ADP
easat-9094	252	11	a	a	DET
easat-9094	252	12	long	long	ADJ
easat-9094	252	13	time	time	NOUN
easat-9094	252	14	through	through	ADP
easat-9094	252	15	cloud	cloud	NOUN
easat-9094	252	16	-	-	PUNCT
easat-9094	252	17	based	base	VERB
easat-9094	252	18	storage	storage	NOUN
easat-9094	252	19	methods	method	NOUN
easat-9094	252	20	.	.	PUNCT
easat-9094	253	1	the	the	DET
easat-9094	253	2	use	use	NOUN
easat-9094	253	3	of	of	ADP
easat-9094	253	4	e	e	NOUN
easat-9094	253	5	-	-	ADJ
easat-9094	253	6	invoicing	invoicing	ADJ
easat-9094	253	7	ensures	ensure	VERB
easat-9094	253	8	that	that	SCONJ
easat-9094	253	9	the	the	DET
easat-9094	253	10	recorded	recorded	ADJ
easat-9094	253	11	data	data	NOUN
easat-9094	253	12	is	be	AUX
easat-9094	253	13	cleaner	clean	ADJ
easat-9094	253	14	,	,	PUNCT
easat-9094	253	15	organised	organised	ADJ
easat-9094	253	16	,	,	PUNCT
easat-9094	253	17	and	and	CCONJ
easat-9094	253	18	easier	easy	ADJ
easat-9094	253	19	to	to	PART
easat-9094	253	20	manage	manage	VERB
easat-9094	253	21	.	.	PUNCT
easat-9094	253	22	”	"	PUNCT
easat-9094	254	1	meanwhile	meanwhile	ADV
easat-9094	254	2	j	j	PROPN
easat-9094	254	3	,	,	PUNCT
easat-9094	254	4	representing	represent	VERB
easat-9094	254	5	another	another	DET
easat-9094	254	6	large	large	ADJ
easat-9094	254	7	company	company	NOUN
easat-9094	254	8	,	,	PUNCT
easat-9094	254	9	believed	believe	VERB
easat-9094	254	10	that	that	SCONJ
easat-9094	254	11	“	"	PUNCT
easat-9094	254	12	e	e	X
easat-9094	254	13	-	-	NOUN
easat-9094	254	14	invoicing	invoicing	NOUN
easat-9094	254	15	is	be	AUX
easat-9094	254	16	more	more	ADV
easat-9094	254	17	focused	focused	ADJ
easat-9094	254	18	on	on	ADP
easat-9094	254	19	the	the	DET
easat-9094	254	20	financial	financial	ADJ
easat-9094	254	21	operations	operation	NOUN
easat-9094	254	22	themselves	themselves	PRON
easat-9094	254	23	as	as	SCONJ
easat-9094	254	24	it	it	PRON
easat-9094	254	25	involves	involve	VERB
easat-9094	254	26	the	the	DET
easat-9094	254	27	process	process	NOUN
easat-9094	254	28	of	of	ADP
easat-9094	254	29	issuing	issue	VERB
easat-9094	254	30	invoices	invoice	NOUN
easat-9094	254	31	digitally	digitally	ADV
easat-9094	254	32	.	.	PUNCT
easat-9094	255	1	when	when	SCONJ
easat-9094	255	2	we	we	PRON
easat-9094	255	3	engage	engage	VERB
easat-9094	255	4	a	a	DET
easat-9094	255	5	system	system	NOUN
easat-9094	255	6	,	,	PUNCT
easat-9094	255	7	the	the	DET
easat-9094	255	8	party	party	NOUN
easat-9094	255	9	directly	directly	ADV
easat-9094	255	10	involved	involve	VERB
easat-9094	255	11	is	be	AUX
easat-9094	255	12	the	the	DET
easat-9094	255	13	digital	digital	ADJ
easat-9094	255	14	department	department	NOUN
easat-9094	255	15	,	,	PUNCT
easat-9094	255	16	which	which	PRON
easat-9094	255	17	is	be	AUX
easat-9094	255	18	our	our	PRON
easat-9094	255	19	information	information	NOUN
easat-9094	255	20	technology	technology	NOUN
easat-9094	255	21	(	(	PUNCT
easat-9094	255	22	it	it	PRON
easat-9094	255	23	)	)	PUNCT
easat-9094	255	24	division	division	NOUN
easat-9094	255	25	.	.	PUNCT
easat-9094	256	1	the	the	DET
easat-9094	256	2	implementation	implementation	NOUN
easat-9094	256	3	of	of	ADP
easat-9094	256	4	e	e	NOUN
easat-9094	256	5	-	-	NOUN
easat-9094	256	6	invoicing	invoicing	NOUN
easat-9094	256	7	in	in	ADP
easat-9094	256	8	our	our	PRON
easat-9094	256	9	company	company	NOUN
easat-9094	256	10	requires	require	VERB
easat-9094	256	11	changes	change	NOUN
easat-9094	256	12	to	to	ADP
easat-9094	256	13	the	the	DET
easat-9094	256	14	existing	exist	VERB
easat-9094	256	15	system	system	NOUN
easat-9094	256	16	because	because	SCONJ
easat-9094	256	17	our	our	PRON
easat-9094	256	18	organisation	organisation	NOUN
easat-9094	256	19	is	be	AUX
easat-9094	256	20	large	large	ADJ
easat-9094	256	21	-	-	PUNCT
easat-9094	256	22	scale	scale	NOUN
easat-9094	256	23	,	,	PUNCT
easat-9094	256	24	with	with	ADP
easat-9094	256	25	a	a	DET
easat-9094	256	26	high	high	ADJ
easat-9094	256	27	volume	volume	NOUN
easat-9094	256	28	of	of	ADP
easat-9094	256	29	transactions	transaction	NOUN
easat-9094	256	30	and	and	CCONJ
easat-9094	256	31	large	large	ADJ
easat-9094	256	32	value	value	NOUN
easat-9094	256	33	.	.	PUNCT
easat-9094	257	1	we	we	PRON
easat-9094	257	2	are	be	AUX
easat-9094	257	3	also	also	ADV
easat-9094	257	4	financially	financially	ADV
easat-9094	257	5	able	able	ADJ
easat-9094	257	6	to	to	PART
easat-9094	257	7	improve	improve	VERB
easat-9094	257	8	our	our	PRON
easat-9094	257	9	system	system	NOUN
easat-9094	257	10	to	to	PART
easat-9094	257	11	support	support	VERB
easat-9094	257	12	the	the	DET
easat-9094	257	13	automatic	automatic	ADJ
easat-9094	257	14	withdrawal	withdrawal	NOUN
easat-9094	257	15	of	of	ADP
easat-9094	257	16	invoice	invoice	NOUN
easat-9094	257	17	data	datum	NOUN
easat-9094	257	18	into	into	ADP
easat-9094	257	19	the	the	DET
easat-9094	257	20	system	system	NOUN
easat-9094	257	21	.	.	PUNCT
easat-9094	257	22	”	"	PUNCT
easat-9094	258	1	comparatively	comparatively	ADV
easat-9094	258	2	,	,	PUNCT
easat-9094	258	3	r	r	NOUN
easat-9094	258	4	,	,	PUNCT
easat-9094	258	5	from	from	ADP
easat-9094	258	6	accounting	accounting	NOUN
easat-9094	258	7	firm	firm	NOUN
easat-9094	258	8	representing	represent	VERB
easat-9094	258	9	small	small	ADJ
easat-9094	258	10	businesses	business	NOUN
easat-9094	258	11	mentioned	mention	VERB
easat-9094	258	12	that	that	SCONJ
easat-9094	258	13	“	"	PUNCT
easat-9094	258	14	what	what	PRON
easat-9094	258	15	i	i	PRON
easat-9094	258	16	thought	think	VERB
easat-9094	258	17	at	at	ADP
easat-9094	258	18	first	first	ADV
easat-9094	258	19	was	be	AUX
easat-9094	258	20	that	that	SCONJ
easat-9094	258	21	i	i	PRON
easat-9094	258	22	did	do	AUX
easat-9094	258	23	n't	not	PART
easat-9094	258	24	need	need	VERB
easat-9094	258	25	to	to	PART
easat-9094	258	26	do	do	VERB
easat-9094	258	27	anything	anything	PRON
easat-9094	258	28	because	because	SCONJ
easat-9094	258	29	the	the	DET
easat-9094	258	30	auto	auto	NOUN
easat-9094	258	31	-	-	PUNCT
easat-9094	258	32	account	account	NOUN
easat-9094	258	33	system	system	NOUN
easat-9094	258	34	for	for	ADP
easat-9094	258	35	clients	client	NOUN
easat-9094	258	36	was	be	AUX
easat-9094	258	37	already	already	ADV
easat-9094	258	38	automatically	automatically	ADV
easat-9094	258	39	generated	generate	VERB
easat-9094	258	40	.	.	PUNCT
easat-9094	259	1	i	i	PRON
easat-9094	259	2	remind	remind	VERB
easat-9094	259	3	you	you	PRON
easat-9094	259	4	that	that	SCONJ
easat-9094	259	5	when	when	SCONJ
easat-9094	259	6	i	i	PRON
easat-9094	259	7	receive	receive	VERB
easat-9094	259	8	an	an	DET
easat-9094	259	9	expense	expense	NOUN
easat-9094	259	10	invoice	invoice	NOUN
easat-9094	259	11	,	,	PUNCT
easat-9094	259	12	i	i	PRON
easat-9094	259	13	just	just	ADV
easat-9094	259	14	need	need	VERB
easat-9094	259	15	to	to	PART
easat-9094	259	16	download	download	VERB
easat-9094	259	17	it	it	PRON
easat-9094	259	18	and	and	CCONJ
easat-9094	259	19	it	it	PRON
easat-9094	259	20	will	will	AUX
easat-9094	259	21	be	be	AUX
easat-9094	259	22	automatically	automatically	ADV
easat-9094	259	23	included	include	VERB
easat-9094	259	24	in	in	ADP
easat-9094	259	25	the	the	DET
easat-9094	259	26	item	item	NOUN
easat-9094	259	27	.	.	PUNCT
easat-9094	260	1	this	this	PRON
easat-9094	260	2	means	mean	VERB
easat-9094	260	3	that	that	SCONJ
easat-9094	260	4	the	the	DET
easat-9094	260	5	expenses	expense	NOUN
easat-9094	260	6	will	will	AUX
easat-9094	260	7	have	have	VERB
easat-9094	260	8	their	their	PRON
easat-9094	260	9	own	own	ADJ
easat-9094	260	10	code	code	NOUN
easat-9094	260	11	under	under	ADP
easat-9094	260	12	the	the	DET
easat-9094	260	13	'	'	PUNCT
easat-9094	260	14	self	self	NOUN
easat-9094	260	15	-	-	PUNCT
easat-9094	260	16	billing	billing	NOUN
easat-9094	260	17	'	'	PUNCT
easat-9094	260	18	method	method	NOUN
easat-9094	260	19	.	.	PUNCT
easat-9094	261	1	however	however	ADV
easat-9094	261	2	,	,	PUNCT
easat-9094	261	3	in	in	ADP
easat-9094	261	4	my	my	PRON
easat-9094	261	5	auto	auto	NOUN
easat-9094	261	6	-	-	PUNCT
easat-9094	261	7	account	account	NOUN
easat-9094	261	8	system	system	NOUN
easat-9094	261	9	,	,	PUNCT
easat-9094	261	10	i	i	PRON
easat-9094	261	11	had	have	VERB
easat-9094	261	12	to	to	PART
easat-9094	261	13	create	create	VERB
easat-9094	261	14	the	the	DET
easat-9094	261	15	entry	entry	NOUN
easat-9094	261	16	manually	manually	ADV
easat-9094	261	17	.	.	PUNCT
easat-9094	262	1	in	in	ADP
easat-9094	262	2	addition	addition	NOUN
easat-9094	262	3	,	,	PUNCT
easat-9094	262	4	all	all	DET
easat-9094	262	5	expenses	expense	NOUN
easat-9094	262	6	incurred	incur	VERB
easat-9094	262	7	must	must	AUX
easat-9094	262	8	be	be	AUX
easat-9094	262	9	accompanied	accompany	VERB
easat-9094	262	10	by	by	ADP
easat-9094	262	11	an	an	DET
easat-9094	262	12	e	e	NOUN
easat-9094	262	13	-	-	NOUN
easat-9094	262	14	invoice	invoice	NOUN
easat-9094	262	15	that	that	PRON
easat-9094	262	16	has	have	AUX
easat-9094	262	17	been	be	AUX
easat-9094	262	18	verified	verify	VERB
easat-9094	262	19	by	by	ADP
easat-9094	262	20	the	the	DET
easat-9094	262	21	irb	irb	NOUN
easat-9094	262	22	to	to	PART
easat-9094	262	23	ensure	ensure	VERB
easat-9094	262	24	that	that	SCONJ
easat-9094	262	25	the	the	DET
easat-9094	262	26	expenses	expense	NOUN
easat-9094	262	27	can	can	AUX
easat-9094	262	28	be	be	AUX
easat-9094	262	29	claimed	claim	VERB
easat-9094	262	30	and	and	CCONJ
easat-9094	262	31	recognised	recognise	VERB
easat-9094	262	32	.	.	PUNCT
easat-9094	262	33	”	"	PUNCT
easat-9094	263	1	a	a	PRON
easat-9094	263	2	,	,	PUNCT
easat-9094	263	3	from	from	ADP
easat-9094	263	4	another	another	DET
easat-9094	263	5	accounting	accounting	NOUN
easat-9094	263	6	firm	firm	NOUN
easat-9094	263	7	stated	state	VERB
easat-9094	263	8	that	that	SCONJ
easat-9094	263	9	“	"	PUNCT
easat-9094	263	10	first	first	ADV
easat-9094	263	11	,	,	PUNCT
easat-9094	263	12	we	we	PRON
easat-9094	263	13	need	need	VERB
easat-9094	263	14	to	to	PART
easat-9094	263	15	ensure	ensure	VERB
easat-9094	263	16	that	that	SCONJ
easat-9094	263	17	the	the	DET
easat-9094	263	18	system	system	NOUN
easat-9094	263	19	used	use	VERB
easat-9094	263	20	is	be	AUX
easat-9094	263	21	able	able	ADJ
easat-9094	263	22	to	to	PART
easat-9094	263	23	support	support	VERB
easat-9094	263	24	the	the	DET
easat-9094	263	25	implementation	implementation	NOUN
easat-9094	263	26	of	of	ADP
easat-9094	263	27	e	e	NOUN
easat-9094	263	28	-	-	NOUN
easat-9094	263	29	invoicing	invoicing	NOUN
easat-9094	263	30	.	.	PUNCT
easat-9094	264	1	currently	currently	ADV
easat-9094	264	2	,	,	PUNCT
easat-9094	264	3	i	i	PRON
easat-9094	264	4	am	be	AUX
easat-9094	264	5	still	still	ADV
easat-9094	264	6	using	use	VERB
easat-9094	264	7	the	the	DET
easat-9094	264	8	basic	basic	ADJ
easat-9094	264	9	accounting	accounting	NOUN
easat-9094	264	10	system	system	NOUN
easat-9094	264	11	.	.	PUNCT
easat-9094	265	1	although	although	SCONJ
easat-9094	265	2	our	our	PRON
easat-9094	265	3	organisation	organisation	NOUN
easat-9094	265	4	is	be	AUX
easat-9094	265	5	not	not	PART
easat-9094	265	6	yet	yet	ADV
easat-9094	265	7	required	require	VERB
easat-9094	265	8	to	to	PART
easat-9094	265	9	implement	implement	VERB
easat-9094	265	10	e	e	NOUN
easat-9094	265	11	-	-	NOUN
easat-9094	265	12	invoicing	invoicing	NOUN
easat-9094	265	13	fully	fully	ADV
easat-9094	265	14	,	,	PUNCT
easat-9094	265	15	we	we	PRON
easat-9094	265	16	have	have	AUX
easat-9094	265	17	started	start	VERB
easat-9094	265	18	to	to	PART
easat-9094	265	19	practice	practice	VERB
easat-9094	265	20	its	its	PRON
easat-9094	265	21	use	use	NOUN
easat-9094	265	22	through	through	ADP
easat-9094	265	23	the	the	DET
easat-9094	265	24	myinvoicing	myinvoicing	NOUN
easat-9094	265	25	platform	platform	NOUN
easat-9094	265	26	.	.	PUNCT
easat-9094	266	1	sometimes	sometimes	ADV
easat-9094	266	2	,	,	PUNCT
easat-9094	266	3	there	there	PRON
easat-9094	266	4	are	be	VERB
easat-9094	266	5	systems	system	NOUN
easat-9094	266	6	that	that	PRON
easat-9094	266	7	are	be	AUX
easat-9094	266	8	not	not	PART
easat-9094	266	9	suitable	suitable	ADJ
easat-9094	266	10	for	for	ADP
easat-9094	266	11	use	use	NOUN
easat-9094	266	12	.	.	PUNCT
easat-9094	267	1	there	there	PRON
easat-9094	267	2	are	be	VERB
easat-9094	267	3	companies	company	NOUN
easat-9094	267	4	that	that	PRON
easat-9094	267	5	have	have	AUX
easat-9094	267	6	purchased	purchase	VERB
easat-9094	267	7	a	a	DET
easat-9094	267	8	certain	certain	ADJ
easat-9094	267	9	system	system	NOUN
easat-9094	267	10	,	,	PUNCT
easat-9094	267	11	but	but	CCONJ
easat-9094	267	12	the	the	DET
easat-9094	267	13	system	system	NOUN
easat-9094	267	14	is	be	AUX
easat-9094	267	15	not	not	PART
easat-9094	267	16	really	really	ADV
easat-9094	267	17	suitable	suitable	ADJ
easat-9094	267	18	for	for	ADP
easat-9094	267	19	their	their	PRON
easat-9094	267	20	type	type	NOUN
easat-9094	267	21	of	of	ADP
easat-9094	267	22	business	business	NOUN
easat-9094	267	23	.	.	PUNCT
easat-9094	268	1	therefore	therefore	ADV
easat-9094	268	2	,	,	PUNCT
easat-9094	268	3	the	the	DET
easat-9094	268	4	implementation	implementation	NOUN
easat-9094	268	5	of	of	ADP
easat-9094	268	6	e	e	NOUN
easat-9094	268	7	-	-	NOUN
easat-9094	268	8	invoicing	invoicing	NOUN
easat-9094	268	9	is	be	AUX
easat-9094	268	10	not	not	PART
easat-9094	268	11	just	just	ADV
easat-9094	268	12	a	a	DET
easat-9094	268	13	financial	financial	ADJ
easat-9094	268	14	initiative	initiative	NOUN
easat-9094	268	15	.	.	PUNCT
easat-9094	269	1	it	it	PRON
easat-9094	269	2	requires	require	VERB
easat-9094	269	3	the	the	DET
easat-9094	269	4	involvement	involvement	NOUN
easat-9094	269	5	of	of	ADP
easat-9094	269	6	all	all	DET
easat-9094	269	7	organisational	organisational	ADJ
easat-9094	269	8	entities	entity	NOUN
easat-9094	269	9	,	,	PUNCT
easat-9094	269	10	including	include	VERB
easat-9094	269	11	sales	sale	NOUN
easat-9094	269	12	network	network	NOUN
easat-9094	269	13	management	management	NOUN
easat-9094	269	14	and	and	CCONJ
easat-9094	269	15	logistics	logistic	NOUN
easat-9094	269	16	departments	department	NOUN
easat-9094	269	17	,	,	PUNCT
easat-9094	269	18	to	to	PART
easat-9094	269	19	work	work	VERB
easat-9094	269	20	together	together	ADV
easat-9094	269	21	comprehensively	comprehensively	ADV
easat-9094	269	22	.	.	PUNCT
easat-9094	270	1	organisations	organisation	NOUN
easat-9094	270	2	need	need	VERB
easat-9094	270	3	to	to	PART
easat-9094	270	4	ensure	ensure	VERB
easat-9094	270	5	readiness	readiness	NOUN
easat-9094	270	6	in	in	ADP
easat-9094	270	7	terms	term	NOUN
easat-9094	270	8	of	of	ADP
easat-9094	270	9	systems	system	NOUN
easat-9094	270	10	,	,	PUNCT
easat-9094	270	11	data	datum	NOUN
easat-9094	270	12	,	,	PUNCT
easat-9094	270	13	and	and	CCONJ
easat-9094	270	14	human	human	ADJ
easat-9094	270	15	resources	resource	NOUN
easat-9094	270	16	to	to	PART
easat-9094	270	17	enable	enable	VERB
easat-9094	270	18	comprehensive	comprehensive	ADJ
easat-9094	270	19	and	and	CCONJ
easat-9094	270	20	effective	effective	ADJ
easat-9094	270	21	compliance	compliance	NOUN
easat-9094	270	22	with	with	ADP
easat-9094	270	23	e	e	NOUN
easat-9094	270	24	-	-	ADJ
easat-9094	270	25	invoicing	invoicing	ADJ
easat-9094	270	26	requirements	requirement	NOUN
easat-9094	270	27	.	.	PUNCT
easat-9094	270	28	”	"	PUNCT
easat-9094	271	1	there	there	PRON
easat-9094	271	2	is	be	VERB
easat-9094	271	3	another	another	DET
easat-9094	271	4	view	view	NOUN
easat-9094	271	5	from	from	ADP
easat-9094	271	6	a	a	DET
easat-9094	271	7	tax	tax	NOUN
easat-9094	271	8	freelancer	freelancer	NOUN
easat-9094	271	9	h	h	NOUN
easat-9094	271	10	and	and	CCONJ
easat-9094	271	11	a	a	DET
easat-9094	271	12	tax	tax	NOUN
easat-9094	271	13	consultant	consultant	NOUN
easat-9094	271	14	m.	m.	NOUN
easat-9094	271	15	h	h	PROPN
easat-9094	271	16	mentioned	mention	VERB
easat-9094	271	17	,	,	PUNCT
easat-9094	271	18	that	that	SCONJ
easat-9094	271	19	“	"	PUNCT
easat-9094	271	20	with	with	ADP
easat-9094	271	21	the	the	DET
easat-9094	271	22	einvoicing	einvoice	VERB
easat-9094	271	23	function	function	NOUN
easat-9094	271	24	,	,	PUNCT
easat-9094	271	25	the	the	DET
easat-9094	271	26	party	party	NOUN
easat-9094	271	27	concerned	concern	VERB
easat-9094	271	28	can	can	AUX
easat-9094	271	29	monitor	monitor	VERB
easat-9094	271	30	the	the	DET
easat-9094	271	31	revenue	revenue	NOUN
easat-9094	271	32	stream	stream	NOUN
easat-9094	271	33	more	more	ADV
easat-9094	271	34	easily	easily	ADV
easat-9094	271	35	and	and	CCONJ
easat-9094	271	36	regularly	regularly	ADV
easat-9094	271	37	.	.	PUNCT
easat-9094	272	1	through	through	ADP
easat-9094	272	2	this	this	DET
easat-9094	272	3	system	system	NOUN
easat-9094	272	4	,	,	PUNCT
easat-9094	272	5	the	the	DET
easat-9094	272	6	government	government	NOUN
easat-9094	272	7	can	can	AUX
easat-9094	272	8	find	find	VERB
easat-9094	272	9	out	out	ADP
easat-9094	272	10	the	the	DET
easat-9094	272	11	amount	amount	NOUN
easat-9094	272	12	of	of	ADP
easat-9094	272	13	income	income	NOUN
easat-9094	272	14	recorded	record	VERB
easat-9094	272	15	and	and	CCONJ
easat-9094	272	16	make	make	VERB
easat-9094	272	17	a	a	DET
easat-9094	272	18	comparison	comparison	NOUN
easat-9094	272	19	to	to	PART
easat-9094	272	20	see	see	VERB
easat-9094	272	21	whether	whether	SCONJ
easat-9094	272	22	it	it	PRON
easat-9094	272	23	is	be	AUX
easat-9094	272	24	in	in	ADP
easat-9094	272	25	line	line	NOUN
easat-9094	272	26	with	with	ADP
easat-9094	272	27	the	the	DET
easat-9094	272	28	audited	audit	VERB
easat-9094	272	29	financial	financial	ADJ
easat-9094	272	30	statements	statement	NOUN
easat-9094	272	31	.	.	PUNCT
easat-9094	273	1	indirectly	indirectly	ADV
easat-9094	273	2	,	,	PUNCT
easat-9094	273	3	invoice	invoice	NOUN
easat-9094	273	4	records	record	NOUN
easat-9094	273	5	entered	enter	VERB
easat-9094	273	6	into	into	ADP
easat-9094	273	7	the	the	DET
easat-9094	273	8	system	system	NOUN
easat-9094	273	9	will	will	AUX
easat-9094	273	10	be	be	AUX
easat-9094	273	11	kept	keep	VERB
easat-9094	273	12	in	in	ADP
easat-9094	273	13	an	an	DET
easat-9094	273	14	orderly	orderly	ADJ
easat-9094	273	15	manner	manner	NOUN
easat-9094	273	16	,	,	PUNCT
easat-9094	273	17	thus	thus	ADV
easat-9094	273	18	reducing	reduce	VERB
easat-9094	273	19	the	the	DET
easat-9094	273	20	risk	risk	NOUN
easat-9094	273	21	of	of	ADP
easat-9094	273	22	fraud	fraud	NOUN
easat-9094	273	23	among	among	ADP
easat-9094	273	24	merchants	merchant	NOUN
easat-9094	273	25	.	.	PUNCT
easat-9094	274	1	indirectly	indirectly	ADV
easat-9094	274	2	,	,	PUNCT
easat-9094	274	3	all	all	DET
easat-9094	274	4	invoice	invoice	NOUN
easat-9094	274	5	records	record	NOUN
easat-9094	274	6	recorded	record	VERB
easat-9094	274	7	in	in	ADP
easat-9094	274	8	the	the	DET
easat-9094	274	9	system	system	NOUN
easat-9094	274	10	will	will	AUX
easat-9094	274	11	be	be	AUX
easat-9094	274	12	kept	keep	VERB
easat-9094	274	13	transparently	transparently	ADV
easat-9094	274	14	.	.	PUNCT
easat-9094	275	1	this	this	PRON
easat-9094	275	2	allows	allow	VERB
easat-9094	275	3	taxpayers	taxpayer	NOUN
easat-9094	275	4	to	to	PART
easat-9094	275	5	see	see	VERB
easat-9094	275	6	clearly	clearly	ADV
easat-9094	275	7	where	where	SCONJ
easat-9094	275	8	their	their	PRON
easat-9094	275	9	spending	spending	NOUN
easat-9094	275	10	is	be	AUX
easat-9094	275	11	going	go	VERB
easat-9094	275	12	.	.	PUNCT
easat-9094	275	13	”	"	PUNCT
easat-9094	276	1	this	this	DET
easat-9094	276	2	opinion	opinion	NOUN
easat-9094	276	3	aligns	align	VERB
easat-9094	276	4	with	with	ADP
easat-9094	276	5	m	m	PROPN
easat-9094	276	6	,	,	PUNCT
easat-9094	276	7	who	who	PRON
easat-9094	276	8	is	be	AUX
easat-9094	276	9	concerned	concerned	ADJ
easat-9094	276	10	that	that	SCONJ
easat-9094	276	11	“	"	PUNCT
easat-9094	276	12	when	when	SCONJ
easat-9094	276	13	it	it	PRON
easat-9094	276	14	comes	come	VERB
easat-9094	276	15	to	to	ADP
easat-9094	276	16	the	the	DET
easat-9094	276	17	implementation	implementation	NOUN
easat-9094	276	18	of	of	ADP
easat-9094	276	19	e	e	NOUN
easat-9094	276	20	-	-	NOUN
easat-9094	276	21	invoicing	invoicing	ADJ
easat-9094	276	22	,	,	PUNCT
easat-9094	276	23	it	it	PRON
easat-9094	276	24	is	be	AUX
easat-9094	276	25	not	not	PART
easat-9094	276	26	just	just	ADV
easat-9094	276	27	a	a	DET
easat-9094	276	28	financial	financial	ADJ
easat-9094	276	29	initiative	initiative	NOUN
easat-9094	276	30	,	,	PUNCT
easat-9094	276	31	but	but	CCONJ
easat-9094	276	32	also	also	ADV
easat-9094	276	33	involves	involve	VERB
easat-9094	276	34	all	all	DET
easat-9094	276	35	aspects	aspect	NOUN
easat-9094	276	36	of	of	ADP
easat-9094	276	37	business	business	NOUN
easat-9094	276	38	operations	operation	NOUN
easat-9094	276	39	.	.	PUNCT
easat-9094	277	1	once	once	ADV
easat-9094	277	2	the	the	DET
easat-9094	277	3	e	e	NOUN
easat-9094	277	4	-	-	ADJ
easat-9094	277	5	invoice	invoice	ADJ
easat-9094	277	6	data	datum	NOUN
easat-9094	277	7	is	be	AUX
easat-9094	277	8	entered	enter	VERB
easat-9094	277	9	into	into	ADP
easat-9094	277	10	the	the	DET
easat-9094	277	11	system	system	NOUN
easat-9094	277	12	,	,	PUNCT
easat-9094	277	13	the	the	DET
easat-9094	277	14	information	information	NOUN
easat-9094	277	15	can	can	AUX
easat-9094	277	16	be	be	AUX
easat-9094	277	17	adjusted	adjust	VERB
easat-9094	277	18	as	as	ADP
easat-9094	277	19	needed	need	VERB
easat-9094	277	20	for	for	ADP
easat-9094	277	21	reporting	reporting	NOUN
easat-9094	277	22	and	and	CCONJ
easat-9094	277	23	analysis	analysis	NOUN
easat-9094	277	24	purposes	purpose	NOUN
easat-9094	277	25	.	.	PUNCT
easat-9094	278	1	organisations	organisation	NOUN
easat-9094	278	2	need	need	VERB
easat-9094	278	3	to	to	PART
easat-9094	278	4	ensure	ensure	VERB
easat-9094	278	5	readiness	readiness	NOUN
easat-9094	278	6	in	in	ADP
easat-9094	278	7	terms	term	NOUN
easat-9094	278	8	of	of	ADP
easat-9094	278	9	systems	system	NOUN
easat-9094	278	10	,	,	PUNCT
easat-9094	278	11	data	datum	NOUN
easat-9094	278	12	,	,	PUNCT
easat-9094	278	13	and	and	CCONJ
easat-9094	278	14	human	human	ADJ
easat-9094	278	15	resources	resource	NOUN
easat-9094	278	16	to	to	PART
easat-9094	278	17	enable	enable	VERB
easat-9094	278	18	the	the	DET
easat-9094	278	19	comprehensive	comprehensive	ADJ
easat-9094	278	20	and	and	CCONJ
easat-9094	278	21	effective	effective	ADJ
easat-9094	278	22	implementation	implementation	NOUN
easat-9094	278	23	of	of	ADP
easat-9094	278	24	e	e	NOUN
easat-9094	278	25	-	-	NOUN
easat-9094	278	26	invoicing	invoicing	NOUN
easat-9094	278	27	.	.	PUNCT
easat-9094	279	1	improve	improve	VERB
easat-9094	279	2	commercial	commercial	ADJ
easat-9094	279	3	efficiency	efficiency	NOUN
easat-9094	279	4	and	and	CCONJ
easat-9094	279	5	promote	promote	VERB
easat-9094	279	6	more	more	ADV
easat-9094	279	7	open	open	ADJ
easat-9094	279	8	information	information	NOUN
easat-9094	279	9	sharing	sharing	NOUN
easat-9094	279	10	in	in	ADP
easat-9094	279	11	the	the	DET
easat-9094	279	12	business	business	NOUN
easat-9094	279	13	ecosystem	ecosystem	NOUN
easat-9094	279	14	.	.	PUNCT
easat-9094	279	15	”	"	PUNCT
easat-9094	280	1	2099	2099	NUM
easat-9094	280	2	edelweiss	edelweiss	PROPN
easat-9094	280	3	applied	apply	VERB
easat-9094	280	4	science	science	NOUN
easat-9094	280	5	and	and	CCONJ
easat-9094	280	6	technology	technology	NOUN
easat-9094	280	7	issn	issn	PROPN
easat-9094	280	8	:	:	PUNCT
easat-9094	280	9	2576	2576	NUM
easat-9094	280	10	-	-	SYM
easat-9094	280	11	8484	8484	NUM
easat-9094	280	12	vol	vol	NOUN
easat-9094	280	13	.	.	PROPN
easat-9094	281	1	9	9	NUM
easat-9094	281	2	,	,	PUNCT
easat-9094	281	3	no	no	INTJ
easat-9094	281	4	.	.	NOUN
easat-9094	281	5	7	7	NUM
easat-9094	281	6	:	:	SYM
easat-9094	281	7	2090	2090	NUM
easat-9094	281	8	-	-	SYM
easat-9094	281	9	2107	2107	NUM
easat-9094	281	10	,	,	PUNCT
easat-9094	281	11	2025	2025	NUM
easat-9094	281	12	doi	doi	NOUN
easat-9094	281	13	:	:	PUNCT
easat-9094	281	14	10.55214/2576	10.55214/2576	NUM
easat-9094	281	15	-	-	SYM
easat-9094	281	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	282	1	©	©	PROPN
easat-9094	282	2	2025	2025	NUM
easat-9094	282	3	by	by	ADP
easat-9094	282	4	the	the	DET
easat-9094	282	5	authors	author	NOUN
easat-9094	282	6	;	;	PUNCT
easat-9094	282	7	licensee	licensee	PROPN
easat-9094	282	8	learning	learning	NOUN
easat-9094	282	9	gate	gate	NOUN
easat-9094	282	10	4.2	4.2	NUM
easat-9094	282	11	.	.	PUNCT
easat-9094	283	1	middleware	middleware	NOUN
easat-9094	283	2	and	and	CCONJ
easat-9094	283	3	api	api	NOUN
easat-9094	283	4	integration	integration	NOUN
easat-9094	283	5	second	second	ADJ
easat-9094	283	6	,	,	PUNCT
easat-9094	283	7	for	for	ADP
easat-9094	283	8	large	large	ADJ
easat-9094	283	9	companies	company	NOUN
easat-9094	283	10	,	,	PUNCT
easat-9094	283	11	regulatory	regulatory	ADJ
easat-9094	283	12	authorities	authority	NOUN
easat-9094	283	13	have	have	AUX
easat-9094	283	14	introduced	introduce	VERB
easat-9094	283	15	middleware	middleware	NOUN
easat-9094	283	16	applications	application	NOUN
easat-9094	283	17	and	and	CCONJ
easat-9094	283	18	api	api	NOUN
easat-9094	283	19	integrations	integration	NOUN
easat-9094	283	20	to	to	PART
easat-9094	283	21	facilitate	facilitate	VERB
easat-9094	283	22	seamless	seamless	ADJ
easat-9094	283	23	connectivity	connectivity	NOUN
easat-9094	283	24	between	between	ADP
easat-9094	283	25	the	the	DET
easat-9094	283	26	e	e	ADJ
easat-9094	283	27	-	-	ADJ
easat-9094	283	28	invoice	invoice	ADJ
easat-9094	283	29	system	system	NOUN
easat-9094	283	30	and	and	CCONJ
easat-9094	283	31	the	the	DET
easat-9094	283	32	existing	exist	VERB
easat-9094	283	33	enterprise	enterprise	NOUN
easat-9094	283	34	resource	resource	NOUN
easat-9094	283	35	planning	planning	NOUN
easat-9094	283	36	(	(	PUNCT
easat-9094	283	37	erp	erp	NOUN
easat-9094	283	38	)	)	PUNCT
easat-9094	283	39	systems	system	NOUN
easat-9094	283	40	.	.	PUNCT
easat-9094	284	1	many	many	ADJ
easat-9094	284	2	large	large	ADJ
easat-9094	284	3	organisations	organisation	NOUN
easat-9094	284	4	,	,	PUNCT
easat-9094	284	5	such	such	ADJ
easat-9094	284	6	as	as	ADP
easat-9094	284	7	those	those	PRON
easat-9094	284	8	using	use	VERB
easat-9094	284	9	sap	sap	PROPN
easat-9094	284	10	,	,	PUNCT
easat-9094	284	11	can	can	AUX
easat-9094	284	12	automate	automate	VERB
easat-9094	284	13	invoicing	invoicing	NOUN
easat-9094	284	14	through	through	ADP
easat-9094	284	15	erp	erp	NOUN
easat-9094	284	16	integration	integration	NOUN
easat-9094	284	17	,	,	PUNCT
easat-9094	284	18	thereby	thereby	ADV
easat-9094	284	19	reducing	reduce	VERB
easat-9094	284	20	manual	manual	ADJ
easat-9094	284	21	effort	effort	NOUN
easat-9094	284	22	and	and	CCONJ
easat-9094	284	23	improving	improve	VERB
easat-9094	284	24	operational	operational	ADJ
easat-9094	284	25	efficiency	efficiency	NOUN
easat-9094	284	26	.	.	PUNCT
easat-9094	285	1	this	this	DET
easat-9094	285	2	capability	capability	NOUN
easat-9094	285	3	enables	enable	VERB
easat-9094	285	4	businesses	business	NOUN
easat-9094	285	5	to	to	PART
easat-9094	285	6	streamline	streamline	VERB
easat-9094	285	7	their	their	PRON
easat-9094	285	8	invoicing	invoicing	NOUN
easat-9094	285	9	processes	process	NOUN
easat-9094	285	10	,	,	PUNCT
easat-9094	285	11	ensuring	ensure	VERB
easat-9094	285	12	compliance	compliance	NOUN
easat-9094	285	13	while	while	SCONJ
easat-9094	285	14	minimising	minimise	VERB
easat-9094	285	15	administrative	administrative	ADJ
easat-9094	285	16	workload	workload	NOUN
easat-9094	285	17	.	.	PUNCT
easat-9094	286	1	the	the	DET
easat-9094	286	2	view	view	NOUN
easat-9094	286	3	sand	sand	NOUN
easat-9094	286	4	experiences	experience	NOUN
easat-9094	286	5	of	of	ADP
easat-9094	286	6	small	small	ADJ
easat-9094	286	7	and	and	CCONJ
easat-9094	286	8	big	big	ADJ
easat-9094	286	9	companies	company	NOUN
easat-9094	286	10	differ	differ	VERB
easat-9094	286	11	based	base	VERB
easat-9094	286	12	on	on	ADP
easat-9094	286	13	how	how	SCONJ
easat-9094	286	14	they	they	PRON
easat-9094	286	15	use	use	VERB
easat-9094	286	16	either	either	CCONJ
easat-9094	286	17	middleware	middleware	NOUN
easat-9094	286	18	or	or	CCONJ
easat-9094	286	19	api	api	NOUN
easat-9094	286	20	.	.	PUNCT
easat-9094	287	1	j	j	PROPN
easat-9094	287	2	stated	state	VERB
easat-9094	287	3	“	"	PUNCT
easat-9094	287	4	one	one	NUM
easat-9094	287	5	option	option	NOUN
easat-9094	287	6	is	be	AUX
easat-9094	287	7	to	to	PART
easat-9094	287	8	use	use	VERB
easat-9094	287	9	the	the	DET
easat-9094	287	10	myinvois	myinvois	NOUN
easat-9094	287	11	portal	portal	NOUN
easat-9094	287	12	provided	provide	VERB
easat-9094	287	13	by	by	ADP
easat-9094	287	14	the	the	DET
easat-9094	287	15	inland	inland	PROPN
easat-9094	287	16	revenue	revenue	NOUN
easat-9094	287	17	board	board	PROPN
easat-9094	287	18	(	(	PUNCT
easat-9094	287	19	irb	irb	PROPN
easat-9094	287	20	)	)	PUNCT
easat-9094	287	21	.	.	PUNCT
easat-9094	288	1	this	this	DET
easat-9094	288	2	portal	portal	NOUN
easat-9094	288	3	is	be	AUX
easat-9094	288	4	more	more	ADV
easat-9094	288	5	suitable	suitable	ADJ
easat-9094	288	6	for	for	ADP
easat-9094	288	7	companies	company	NOUN
easat-9094	288	8	with	with	ADP
easat-9094	288	9	low	low	ADJ
easat-9094	288	10	transaction	transaction	NOUN
easat-9094	288	11	volume	volume	NOUN
easat-9094	288	12	.	.	PUNCT
easat-9094	289	1	to	to	PART
easat-9094	289	2	use	use	VERB
easat-9094	289	3	sap	sap	PROPN
easat-9094	289	4	drc	drc	PROPN
easat-9094	289	5	,	,	PUNCT
easat-9094	289	6	we	we	PRON
easat-9094	289	7	first	first	ADV
easat-9094	289	8	need	need	VERB
easat-9094	289	9	to	to	PART
easat-9094	289	10	subscribe	subscribe	VERB
easat-9094	289	11	to	to	ADP
easat-9094	289	12	the	the	DET
easat-9094	289	13	software	software	NOUN
easat-9094	289	14	license	license	NOUN
easat-9094	289	15	.	.	PUNCT
easat-9094	290	1	in	in	ADP
easat-9094	290	2	addition	addition	NOUN
easat-9094	290	3	,	,	PUNCT
easat-9094	290	4	the	the	DET
easat-9094	290	5	existing	exist	VERB
easat-9094	290	6	sap	sap	NOUN
easat-9094	290	7	system	system	NOUN
easat-9094	290	8	also	also	ADV
easat-9094	290	9	needs	need	VERB
easat-9094	290	10	to	to	PART
easat-9094	290	11	be	be	AUX
easat-9094	290	12	upgraded	upgrade	VERB
easat-9094	290	13	and	and	CCONJ
easat-9094	290	14	improved	improve	VERB
easat-9094	290	15	to	to	PART
easat-9094	290	16	allow	allow	VERB
easat-9094	290	17	effective	effective	ADJ
easat-9094	290	18	integration	integration	NOUN
easat-9094	290	19	with	with	ADP
easat-9094	290	20	sap	sap	PROPN
easat-9094	290	21	drc	drc	PROPN
easat-9094	290	22	modules	module	NOUN
easat-9094	290	23	.	.	PUNCT
easat-9094	291	1	however	however	ADV
easat-9094	291	2	,	,	PUNCT
easat-9094	291	3	the	the	DET
easat-9094	291	4	vendors	vendor	NOUN
easat-9094	291	5	or	or	CCONJ
easat-9094	291	6	consultants	consultant	NOUN
easat-9094	291	7	appointed	appoint	VERB
easat-9094	291	8	for	for	ADP
easat-9094	291	9	the	the	DET
easat-9094	291	10	system	system	NOUN
easat-9094	291	11	upgrade	upgrade	NOUN
easat-9094	291	12	process	process	NOUN
easat-9094	291	13	differ	differ	VERB
easat-9094	291	14	between	between	ADP
easat-9094	291	15	the	the	DET
easat-9094	291	16	parent	parent	NOUN
easat-9094	291	17	company	company	NOUN
easat-9094	291	18	and	and	CCONJ
easat-9094	291	19	the	the	DET
easat-9094	291	20	subsidiary	subsidiary	NOUN
easat-9094	291	21	.	.	PUNCT
easat-9094	292	1	for	for	ADP
easat-9094	292	2	example	example	NOUN
easat-9094	292	3	,	,	PUNCT
easat-9094	292	4	if	if	SCONJ
easat-9094	292	5	the	the	DET
easat-9094	292	6	parent	parent	NOUN
easat-9094	292	7	company	company	NOUN
easat-9094	292	8	uses	use	VERB
easat-9094	292	9	consultant	consultant	NOUN
easat-9094	292	10	a	a	PRON
easat-9094	292	11	,	,	PUNCT
easat-9094	292	12	the	the	DET
easat-9094	292	13	subsidiary	subsidiary	NOUN
easat-9094	292	14	may	may	AUX
easat-9094	292	15	choose	choose	VERB
easat-9094	292	16	another	another	DET
easat-9094	292	17	consultant	consultant	NOUN
easat-9094	292	18	.	.	PUNCT
easat-9094	292	19	”	"	PUNCT
easat-9094	293	1	they	they	PRON
easat-9094	293	2	also	also	ADV
easat-9094	293	3	see	see	VERB
easat-9094	293	4	that	that	SCONJ
easat-9094	293	5	“	"	PUNCT
easat-9094	293	6	other	other	ADJ
easat-9094	293	7	companies	company	NOUN
easat-9094	293	8	in	in	ADP
easat-9094	293	9	the	the	DET
easat-9094	293	10	same	same	ADJ
easat-9094	293	11	group	group	NOUN
easat-9094	293	12	may	may	AUX
easat-9094	293	13	use	use	VERB
easat-9094	293	14	middleware	middleware	NOUN
easat-9094	293	15	because	because	SCONJ
easat-9094	293	16	they	they	PRON
easat-9094	293	17	have	have	VERB
easat-9094	293	18	multiple	multiple	ADJ
easat-9094	293	19	accounting	accounting	NOUN
easat-9094	293	20	systems	system	NOUN
easat-9094	293	21	.	.	PUNCT
easat-9094	294	1	middleware	middleware	NOUN
easat-9094	294	2	is	be	AUX
easat-9094	294	3	used	use	VERB
easat-9094	294	4	to	to	PART
easat-9094	294	5	facilitate	facilitate	VERB
easat-9094	294	6	integration	integration	NOUN
easat-9094	294	7	between	between	ADP
easat-9094	294	8	these	these	DET
easat-9094	294	9	systems	system	NOUN
easat-9094	294	10	and	and	CCONJ
easat-9094	294	11	e	e	NOUN
easat-9094	294	12	-	-	ADJ
easat-9094	294	13	invoicing	invoicing	ADJ
easat-9094	294	14	systems	system	NOUN
easat-9094	294	15	.	.	PUNCT
easat-9094	295	1	this	this	DET
easat-9094	295	2	system	system	NOUN
easat-9094	295	3	acts	act	VERB
easat-9094	295	4	as	as	ADP
easat-9094	295	5	a	a	DET
easat-9094	295	6	facilitator	facilitator	NOUN
easat-9094	295	7	for	for	ADP
easat-9094	295	8	companies	company	NOUN
easat-9094	295	9	or	or	CCONJ
easat-9094	295	10	related	related	ADJ
easat-9094	295	11	parties	party	NOUN
easat-9094	295	12	to	to	PART
easat-9094	295	13	submit	submit	VERB
easat-9094	295	14	their	their	PRON
easat-9094	295	15	sales	sale	NOUN
easat-9094	295	16	reports	report	NOUN
easat-9094	295	17	to	to	ADP
easat-9094	295	18	the	the	DET
easat-9094	295	19	inland	inland	ADJ
easat-9094	295	20	revenue	revenue	NOUN
easat-9094	295	21	board	board	NOUN
easat-9094	295	22	.	.	PUNCT
easat-9094	295	23	”	"	PUNCT
easat-9094	296	1	r	r	NOUN
easat-9094	296	2	believes	believe	VERB
easat-9094	296	3	that	that	SCONJ
easat-9094	296	4	“	"	PUNCT
easat-9094	296	5	even	even	ADV
easat-9094	296	6	with	with	ADP
easat-9094	296	7	erp	erp	PROPN
easat-9094	296	8	,	,	PUNCT
easat-9094	296	9	companies	company	NOUN
easat-9094	296	10	still	still	ADV
easat-9094	296	11	need	need	VERB
easat-9094	296	12	to	to	PART
easat-9094	296	13	add	add	VERB
easat-9094	296	14	intermediaries	intermediary	NOUN
easat-9094	296	15	,	,	PUNCT
easat-9094	296	16	as	as	SCONJ
easat-9094	296	17	the	the	DET
easat-9094	296	18	process	process	NOUN
easat-9094	296	19	and	and	CCONJ
easat-9094	296	20	requirements	requirement	NOUN
easat-9094	296	21	remain	remain	VERB
easat-9094	296	22	the	the	DET
easat-9094	296	23	same	same	ADJ
easat-9094	296	24	.	.	PUNCT
easat-9094	297	1	the	the	DET
easat-9094	297	2	function	function	NOUN
easat-9094	297	3	of	of	ADP
easat-9094	297	4	auto	auto	NOUN
easat-9094	297	5	account	account	NOUN
easat-9094	297	6	is	be	AUX
easat-9094	297	7	solely	solely	ADV
easat-9094	297	8	to	to	PART
easat-9094	297	9	transmit	transmit	VERB
easat-9094	297	10	data	datum	NOUN
easat-9094	297	11	.	.	PUNCT
easat-9094	298	1	it	it	PRON
easat-9094	298	2	does	do	AUX
easat-9094	298	3	not	not	PART
easat-9094	298	4	carry	carry	VERB
easat-9094	298	5	out	out	ADP
easat-9094	298	6	other	other	ADJ
easat-9094	298	7	processing	processing	NOUN
easat-9094	298	8	;	;	PUNCT
easat-9094	298	9	instead	instead	ADV
easat-9094	298	10	,	,	PUNCT
easat-9094	298	11	it	it	PRON
easat-9094	298	12	only	only	ADV
easat-9094	298	13	serves	serve	VERB
easat-9094	298	14	as	as	ADP
easat-9094	298	15	a	a	DET
easat-9094	298	16	channel	channel	NOUN
easat-9094	298	17	for	for	ADP
easat-9094	298	18	transmitting	transmit	VERB
easat-9094	298	19	information	information	NOUN
easat-9094	298	20	to	to	ADP
easat-9094	298	21	the	the	DET
easat-9094	298	22	relevant	relevant	ADJ
easat-9094	298	23	system	system	NOUN
easat-9094	298	24	.	.	PUNCT
easat-9094	299	1	as	as	ADP
easat-9094	299	2	a	a	DET
easat-9094	299	3	solution	solution	NOUN
easat-9094	299	4	step	step	NOUN
easat-9094	299	5	,	,	PUNCT
easat-9094	299	6	i	i	PRON
easat-9094	299	7	upgraded	upgrade	VERB
easat-9094	299	8	the	the	DET
easat-9094	299	9	sql	sql	NOUN
easat-9094	299	10	system	system	NOUN
easat-9094	299	11	i	i	PRON
easat-9094	299	12	was	be	AUX
easat-9094	299	13	using	use	VERB
easat-9094	299	14	.	.	PUNCT
easat-9094	300	1	sql	sql	NOUN
easat-9094	300	2	has	have	AUX
easat-9094	300	3	offered	offer	VERB
easat-9094	300	4	e	e	NOUN
easat-9094	300	5	-	-	ADJ
easat-9094	300	6	invoicing	invoicing	ADJ
easat-9094	300	7	functionality	functionality	NOUN
easat-9094	300	8	to	to	ADP
easat-9094	300	9	its	its	PRON
easat-9094	300	10	users	user	NOUN
easat-9094	300	11	and	and	CCONJ
easat-9094	300	12	customers	customer	NOUN
easat-9094	300	13	.	.	PUNCT
easat-9094	301	1	currently	currently	ADV
easat-9094	301	2	,	,	PUNCT
easat-9094	301	3	i	i	PRON
easat-9094	301	4	am	be	AUX
easat-9094	301	5	using	use	VERB
easat-9094	301	6	an	an	DET
easat-9094	301	7	sql	sql	NOUN
easat-9094	301	8	system	system	NOUN
easat-9094	301	9	that	that	PRON
easat-9094	301	10	provides	provide	VERB
easat-9094	301	11	the	the	DET
easat-9094	301	12	e	e	NOUN
easat-9094	301	13	-	-	ADJ
easat-9094	301	14	invoice	invoice	ADJ
easat-9094	301	15	function	function	NOUN
easat-9094	301	16	.	.	PUNCT
easat-9094	302	1	if	if	SCONJ
easat-9094	302	2	i	i	PRON
easat-9094	302	3	have	have	VERB
easat-9094	302	4	a	a	DET
easat-9094	302	5	regular	regular	ADJ
easat-9094	302	6	customer	customer	NOUN
easat-9094	302	7	,	,	PUNCT
easat-9094	302	8	i	i	PRON
easat-9094	302	9	no	no	ADV
easat-9094	302	10	longer	long	ADV
easat-9094	302	11	have	have	VERB
easat-9094	302	12	to	to	PART
easat-9094	302	13	manually	manually	ADV
easat-9094	302	14	enter	enter	VERB
easat-9094	302	15	the	the	DET
easat-9094	302	16	information	information	NOUN
easat-9094	302	17	every	every	DET
easat-9094	302	18	time	time	NOUN
easat-9094	302	19	a	a	DET
easat-9094	302	20	transaction	transaction	NOUN
easat-9094	302	21	is	be	AUX
easat-9094	302	22	made	make	VERB
easat-9094	302	23	.	.	PUNCT
easat-9094	302	24	”	"	PUNCT
easat-9094	303	1	meanwhile	meanwhile	ADV
easat-9094	303	2	,	,	PUNCT
easat-9094	303	3	a	a	DET
easat-9094	303	4	highlighted	highlight	VERB
easat-9094	303	5	that	that	SCONJ
easat-9094	303	6	“	"	PUNCT
easat-9094	303	7	xxx	xxx	X
easat-9094	303	8	is	be	AUX
easat-9094	303	9	a	a	DET
easat-9094	303	10	local	local	ADJ
easat-9094	303	11	application	application	NOUN
easat-9094	303	12	developed	develop	VERB
easat-9094	303	13	in	in	ADP
easat-9094	303	14	malaysia	malaysia	PROPN
easat-9094	303	15	,	,	PUNCT
easat-9094	303	16	and	and	CCONJ
easat-9094	303	17	it	it	PRON
easat-9094	303	18	is	be	AUX
easat-9094	303	19	capable	capable	ADJ
easat-9094	303	20	of	of	ADP
easat-9094	303	21	syncing	sync	VERB
easat-9094	303	22	with	with	ADP
easat-9094	303	23	the	the	DET
easat-9094	303	24	quickbook	quickbook	NOUN
easat-9094	303	25	system	system	NOUN
easat-9094	303	26	.	.	PUNCT
easat-9094	304	1	this	this	DET
easat-9094	304	2	middleware	middleware	NOUN
easat-9094	304	3	acts	act	VERB
easat-9094	304	4	as	as	ADP
easat-9094	304	5	an	an	DET
easat-9094	304	6	intermediary	intermediary	NOUN
easat-9094	304	7	that	that	PRON
easat-9094	304	8	takes	take	VERB
easat-9094	304	9	data	datum	NOUN
easat-9094	304	10	from	from	ADP
easat-9094	304	11	the	the	DET
easat-9094	304	12	accounting	accounting	NOUN
easat-9094	304	13	system	system	NOUN
easat-9094	304	14	and	and	CCONJ
easat-9094	304	15	channels	channel	VERB
easat-9094	304	16	it	it	PRON
easat-9094	304	17	to	to	ADP
easat-9094	304	18	the	the	DET
easat-9094	304	19	irb	irb	NOUN
easat-9094	304	20	.	.	PUNCT
easat-9094	305	1	these	these	DET
easat-9094	305	2	companies	company	NOUN
easat-9094	305	3	have	have	VERB
easat-9094	305	4	systems	system	NOUN
easat-9094	305	5	that	that	PRON
easat-9094	305	6	are	be	AUX
easat-9094	305	7	suitable	suitable	ADJ
easat-9094	305	8	for	for	ADP
easat-9094	305	9	the	the	DET
easat-9094	305	10	retail	retail	ADJ
easat-9094	305	11	sector	sector	NOUN
easat-9094	305	12	,	,	PUNCT
easat-9094	305	13	hence	hence	ADV
easat-9094	305	14	the	the	DET
easat-9094	305	15	use	use	NOUN
easat-9094	305	16	of	of	ADP
easat-9094	305	17	middleware	middleware	NOUN
easat-9094	305	18	is	be	AUX
easat-9094	305	19	the	the	DET
easat-9094	305	20	main	main	ADJ
easat-9094	305	21	choice	choice	NOUN
easat-9094	305	22	for	for	ADP
easat-9094	305	23	streamlining	streamline	VERB
easat-9094	305	24	these	these	DET
easat-9094	305	25	systems	system	NOUN
easat-9094	305	26	.	.	PUNCT
easat-9094	305	27	”	"	PUNCT
easat-9094	306	1	the	the	DET
easat-9094	306	2	tax	tax	NOUN
easat-9094	306	3	practitioner	practitioner	NOUN
easat-9094	306	4	freelancer	freelancer	NOUN
easat-9094	306	5	,	,	PUNCT
easat-9094	306	6	h	h	NOUN
easat-9094	306	7	,	,	PUNCT
easat-9094	306	8	and	and	CCONJ
easat-9094	306	9	consultant	consultant	NOUN
easat-9094	306	10	,	,	PUNCT
easat-9094	306	11	m	m	PRON
easat-9094	306	12	,	,	PUNCT
easat-9094	306	13	have	have	VERB
easat-9094	306	14	their	their	PRON
easat-9094	306	15	own	own	ADJ
easat-9094	306	16	views	view	NOUN
easat-9094	306	17	.	.	PUNCT
easat-9094	307	1	h	h	PROPN
easat-9094	307	2	mentioned	mention	VERB
easat-9094	307	3	that	that	SCONJ
easat-9094	307	4	“	"	PUNCT
easat-9094	307	5	i	i	PRON
easat-9094	307	6	'm	be	AUX
easat-9094	307	7	using	use	VERB
easat-9094	307	8	the	the	DET
easat-9094	307	9	cloud	cloud	ADJ
easat-9094	307	10	version	version	NOUN
easat-9094	307	11	of	of	ADP
easat-9094	307	12	sql	sql	PROPN
easat-9094	307	13	(	(	PUNCT
easat-9094	307	14	cloud	cloud	PROPN
easat-9094	307	15	sql	sql	PROPN
easat-9094	307	16	)	)	PUNCT
easat-9094	307	17	.	.	PUNCT
easat-9094	308	1	once	once	SCONJ
easat-9094	308	2	the	the	DET
easat-9094	308	3	information	information	NOUN
easat-9094	308	4	is	be	AUX
easat-9094	308	5	verified	verify	VERB
easat-9094	308	6	,	,	PUNCT
easat-9094	308	7	it	it	PRON
easat-9094	308	8	will	will	AUX
easat-9094	308	9	be	be	AUX
easat-9094	308	10	automatically	automatically	ADV
easat-9094	308	11	entered	enter	VERB
easat-9094	308	12	into	into	ADP
easat-9094	308	13	irb	irb	NOUN
easat-9094	308	14	's	's	PART
easat-9094	308	15	cloud	cloud	NOUN
easat-9094	308	16	system	system	NOUN
easat-9094	308	17	.	.	PUNCT
easat-9094	309	1	i	i	PRON
easat-9094	309	2	have	have	AUX
easat-9094	309	3	upgraded	upgrade	VERB
easat-9094	309	4	the	the	DET
easat-9094	309	5	sql	sql	NOUN
easat-9094	309	6	system	system	NOUN
easat-9094	309	7	to	to	PART
easat-9094	309	8	meet	meet	VERB
easat-9094	309	9	the	the	DET
easat-9094	309	10	requirements	requirement	NOUN
easat-9094	309	11	of	of	ADP
easat-9094	309	12	e	e	NOUN
easat-9094	309	13	-	-	NOUN
easat-9094	309	14	invoicing	invoicing	NOUN
easat-9094	309	15	.	.	PUNCT
easat-9094	310	1	in	in	ADP
easat-9094	310	2	one	one	NUM
easat-9094	310	3	sql	sql	NOUN
easat-9094	310	4	system	system	NOUN
easat-9094	310	5	i	i	PRON
easat-9094	310	6	use	use	VERB
easat-9094	310	7	,	,	PUNCT
easat-9094	310	8	there	there	PRON
easat-9094	310	9	are	be	VERB
easat-9094	310	10	10	10	NUM
easat-9094	310	11	users	user	NOUN
easat-9094	310	12	,	,	PUNCT
easat-9094	310	13	and	and	CCONJ
easat-9094	310	14	all	all	PRON
easat-9094	310	15	of	of	ADP
easat-9094	310	16	them	they	PRON
easat-9094	310	17	have	have	AUX
easat-9094	310	18	been	be	AUX
easat-9094	310	19	upgraded	upgrade	VERB
easat-9094	310	20	.	.	PUNCT
easat-9094	310	21	”	"	PUNCT
easat-9094	311	1	while	while	SCONJ
easat-9094	311	2	m	m	PRON
easat-9094	311	3	believed	believe	VERB
easat-9094	311	4	that	that	SCONJ
easat-9094	311	5	“	"	PUNCT
easat-9094	311	6	middleware	middleware	NOUN
easat-9094	311	7	has	have	VERB
easat-9094	311	8	the	the	DET
easat-9094	311	9	ability	ability	NOUN
easat-9094	311	10	to	to	PART
easat-9094	311	11	send	send	VERB
easat-9094	311	12	invoices	invoice	NOUN
easat-9094	311	13	directly	directly	ADV
easat-9094	311	14	to	to	ADP
easat-9094	311	15	customers	customer	NOUN
easat-9094	311	16	on	on	ADP
easat-9094	311	17	your	your	PRON
easat-9094	311	18	behalf	behalf	NOUN
easat-9094	311	19	.	.	PUNCT
easat-9094	312	1	if	if	SCONJ
easat-9094	312	2	your	your	PRON
easat-9094	312	3	organisation	organisation	NOUN
easat-9094	312	4	uses	use	VERB
easat-9094	312	5	an	an	DET
easat-9094	312	6	erp	erp	NOUN
easat-9094	312	7	system	system	NOUN
easat-9094	312	8	,	,	PUNCT
easat-9094	312	9	you	you	PRON
easat-9094	312	10	have	have	VERB
easat-9094	312	11	the	the	DET
easat-9094	312	12	option	option	NOUN
easat-9094	312	13	to	to	PART
easat-9094	312	14	determine	determine	VERB
easat-9094	312	15	the	the	DET
easat-9094	312	16	appropriate	appropriate	ADJ
easat-9094	312	17	middleware	middleware	NOUN
easat-9094	312	18	company	company	NOUN
easat-9094	312	19	for	for	ADP
easat-9094	312	20	integration	integration	NOUN
easat-9094	312	21	purposes	purpose	NOUN
easat-9094	312	22	.	.	PUNCT
easat-9094	313	1	as	as	SCONJ
easat-9094	313	2	mentioned	mention	VERB
easat-9094	313	3	,	,	PUNCT
easat-9094	313	4	there	there	PRON
easat-9094	313	5	are	be	VERB
easat-9094	313	6	more	more	ADJ
easat-9094	313	7	than	than	ADP
easat-9094	313	8	50	50	NUM
easat-9094	313	9	middleware	middleware	NOUN
easat-9094	313	10	providers	provider	NOUN
easat-9094	313	11	on	on	ADP
easat-9094	313	12	the	the	DET
easat-9094	313	13	market	market	NOUN
easat-9094	313	14	at	at	ADP
easat-9094	313	15	the	the	DET
easat-9094	313	16	moment	moment	NOUN
easat-9094	313	17	.	.	PUNCT
easat-9094	314	1	organisations	organisation	NOUN
easat-9094	314	2	can	can	AUX
easat-9094	314	3	choose	choose	VERB
easat-9094	314	4	a	a	DET
easat-9094	314	5	middleware	middleware	NOUN
easat-9094	314	6	provider	provider	NOUN
easat-9094	314	7	from	from	ADP
easat-9094	314	8	over	over	ADP
easat-9094	314	9	50	50	NUM
easat-9094	314	10	companies	company	NOUN
easat-9094	314	11	available	available	ADJ
easat-9094	314	12	to	to	PART
easat-9094	314	13	customise	customise	VERB
easat-9094	314	14	according	accord	VERB
easat-9094	314	15	to	to	ADP
easat-9094	314	16	the	the	DET
easat-9094	314	17	needs	need	NOUN
easat-9094	314	18	of	of	ADP
easat-9094	314	19	their	their	PRON
easat-9094	314	20	respective	respective	ADJ
easat-9094	314	21	systems	system	NOUN
easat-9094	314	22	.	.	PUNCT
easat-9094	314	23	”	"	PUNCT
easat-9094	315	1	therefore	therefore	ADV
easat-9094	315	2	,	,	PUNCT
easat-9094	315	3	this	this	DET
easat-9094	315	4	study	study	NOUN
easat-9094	315	5	found	find	VERB
easat-9094	315	6	that	that	SCONJ
easat-9094	315	7	the	the	DET
easat-9094	315	8	existence	existence	NOUN
easat-9094	315	9	of	of	ADP
easat-9094	315	10	middleware	middleware	NOUN
easat-9094	315	11	could	could	AUX
easat-9094	315	12	ease	ease	VERB
easat-9094	315	13	the	the	DET
easat-9094	315	14	adoption	adoption	NOUN
easat-9094	315	15	of	of	ADP
easat-9094	315	16	e	e	NOUN
easat-9094	315	17	-	-	NOUN
easat-9094	315	18	invoices	invoice	NOUN
easat-9094	315	19	in	in	ADP
easat-9094	315	20	terms	term	NOUN
easat-9094	315	21	of	of	ADP
easat-9094	315	22	cost	cost	NOUN
easat-9094	315	23	utilisation	utilisation	NOUN
easat-9094	315	24	.	.	PUNCT
easat-9094	316	1	a	a	PRON
easat-9094	316	2	also	also	ADV
easat-9094	316	3	raised	raise	VERB
easat-9094	316	4	the	the	DET
easat-9094	316	5	issue	issue	NOUN
easat-9094	316	6	“	"	PUNCT
easat-9094	316	7	due	due	ADP
easat-9094	316	8	to	to	ADP
easat-9094	316	9	the	the	DET
easat-9094	316	10	need	need	NOUN
easat-9094	316	11	for	for	ADP
easat-9094	316	12	the	the	DET
easat-9094	316	13	implementation	implementation	NOUN
easat-9094	316	14	of	of	ADP
easat-9094	316	15	e	e	NOUN
easat-9094	316	16	-	-	NOUN
easat-9094	316	17	invoicing	invoicing	ADJ
easat-9094	316	18	,	,	PUNCT
easat-9094	316	19	companies	company	NOUN
easat-9094	316	20	have	have	AUX
easat-9094	316	21	had	have	VERB
easat-9094	316	22	to	to	PART
easat-9094	316	23	spend	spend	VERB
easat-9094	316	24	around	around	ADP
easat-9094	316	25	hundreds	hundred	NOUN
easat-9094	316	26	of	of	ADP
easat-9094	316	27	thousands	thousand	NOUN
easat-9094	316	28	of	of	ADP
easat-9094	316	29	ringgits	ringgit	NOUN
easat-9094	316	30	to	to	PART
easat-9094	316	31	ensure	ensure	VERB
easat-9094	316	32	that	that	SCONJ
easat-9094	316	33	their	their	PRON
easat-9094	316	34	systems	system	NOUN
easat-9094	316	35	can	can	AUX
easat-9094	316	36	be	be	AUX
easat-9094	316	37	integrated	integrate	VERB
easat-9094	316	38	with	with	ADP
easat-9094	316	39	the	the	DET
easat-9094	316	40	e	e	NOUN
easat-9094	316	41	-	-	ADJ
easat-9094	316	42	invoicing	invoicing	ADJ
easat-9094	316	43	system	system	NOUN
easat-9094	316	44	.	.	PUNCT
easat-9094	317	1	therefore	therefore	ADV
easat-9094	317	2	,	,	PUNCT
easat-9094	317	3	they	they	PRON
easat-9094	317	4	choose	choose	VERB
easat-9094	317	5	to	to	PART
easat-9094	317	6	use	use	VERB
easat-9094	317	7	a	a	DET
easat-9094	317	8	third	third	ADJ
easat-9094	317	9	-	-	PUNCT
easat-9094	317	10	party	party	NOUN
easat-9094	317	11	software	software	NOUN
easat-9094	317	12	solution	solution	NOUN
easat-9094	317	13	,	,	PUNCT
easat-9094	317	14	i.e.	i.e.	X
easat-9094	317	15	,	,	PUNCT
easat-9094	317	16	middleware	middleware	NOUN
easat-9094	317	17	,	,	PUNCT
easat-9094	317	18	which	which	PRON
easat-9094	317	19	was	be	AUX
easat-9094	317	20	mentioned	mention	VERB
easat-9094	317	21	earlier	early	ADV
easat-9094	317	22	.	.	PUNCT
easat-9094	317	23	”	"	PUNCT
easat-9094	318	1	besides	besides	SCONJ
easat-9094	318	2	the	the	DET
easat-9094	318	3	middleware	middleware	NOUN
easat-9094	318	4	,	,	PUNCT
easat-9094	318	5	api	api	NOUN
easat-9094	318	6	integration	integration	NOUN
easat-9094	318	7	is	be	AUX
easat-9094	318	8	also	also	ADV
easat-9094	318	9	one	one	NUM
easat-9094	318	10	of	of	ADP
easat-9094	318	11	the	the	DET
easat-9094	318	12	options	option	NOUN
easat-9094	318	13	for	for	ADP
easat-9094	318	14	e	e	NOUN
easat-9094	318	15	-	-	NOUN
easat-9094	318	16	invoice	invoice	ADJ
easat-9094	318	17	implementation	implementation	NOUN
easat-9094	318	18	.	.	PUNCT
easat-9094	319	1	this	this	DET
easat-9094	319	2	method	method	NOUN
easat-9094	319	3	provides	provide	VERB
easat-9094	319	4	the	the	DET
easat-9094	319	5	option	option	NOUN
easat-9094	319	6	to	to	ADP
easat-9094	319	7	either	either	CCONJ
easat-9094	319	8	a	a	DET
easat-9094	319	9	small	small	ADJ
easat-9094	319	10	or	or	CCONJ
easat-9094	319	11	a	a	DET
easat-9094	319	12	large	large	ADJ
easat-9094	319	13	company	company	NOUN
easat-9094	319	14	,	,	PUNCT
easat-9094	319	15	which	which	PRON
easat-9094	319	16	impacts	impact	VERB
easat-9094	319	17	the	the	DET
easat-9094	319	18	integration	integration	NOUN
easat-9094	319	19	of	of	ADP
easat-9094	319	20	their	their	PRON
easat-9094	319	21	existing	exist	VERB
easat-9094	319	22	system	system	NOUN
easat-9094	319	23	.	.	PUNCT
easat-9094	320	1	j	j	PROPN
easat-9094	320	2	mentioned	mention	VERB
easat-9094	320	3	,	,	PUNCT
easat-9094	320	4	“	"	PUNCT
easat-9094	320	5	for	for	ADP
easat-9094	320	6	a	a	DET
easat-9094	320	7	small	small	ADJ
easat-9094	320	8	company	company	NOUN
easat-9094	320	9	,	,	PUNCT
easat-9094	320	10	only	only	ADV
easat-9094	320	11	need	need	VERB
easat-9094	320	12	to	to	PART
easat-9094	320	13	do	do	VERB
easat-9094	320	14	the	the	DET
easat-9094	320	15	initial	initial	ADJ
easat-9094	320	16	setup	setup	NOUN
easat-9094	320	17	in	in	ADP
easat-9094	320	18	the	the	DET
easat-9094	320	19	myinvois	myinvois	NOUN
easat-9094	320	20	portal	portal	NOUN
easat-9094	320	21	,	,	PUNCT
easat-9094	320	22	and	and	CCONJ
easat-9094	320	23	the	the	DET
easat-9094	320	24	system	system	NOUN
easat-9094	320	25	can	can	AUX
easat-9094	320	26	then	then	ADV
easat-9094	320	27	automatically	automatically	ADV
easat-9094	320	28	pull	pull	VERB
easat-9094	320	29	the	the	DET
easat-9094	320	30	data	datum	NOUN
easat-9094	320	31	from	from	ADP
easat-9094	320	32	the	the	DET
easat-9094	320	33	ubs	ubs	PROPN
easat-9094	320	34	system	system	NOUN
easat-9094	320	35	.	.	PUNCT
easat-9094	321	1	for	for	ADP
easat-9094	321	2	a	a	DET
easat-9094	321	3	big	big	ADJ
easat-9094	321	4	company	company	NOUN
easat-9094	321	5	,	,	PUNCT
easat-9094	321	6	the	the	DET
easat-9094	321	7	high	high	ADJ
easat-9094	321	8	cost	cost	NOUN
easat-9094	321	9	of	of	ADP
easat-9094	321	10	the	the	DET
easat-9094	321	11	api	api	NOUN
easat-9094	321	12	.	.	PUNCT
easat-9094	322	1	the	the	DET
easat-9094	322	2	cost	cost	NOUN
easat-9094	322	3	involved	involve	VERB
easat-9094	322	4	in	in	ADP
easat-9094	322	5	upgrading	upgrade	VERB
easat-9094	322	6	the	the	DET
easat-9094	322	7	entire	entire	ADJ
easat-9094	322	8	system	system	NOUN
easat-9094	322	9	can	can	AUX
easat-9094	322	10	reach	reach	VERB
easat-9094	322	11	almost	almost	ADV
easat-9094	322	12	one	one	NUM
easat-9094	322	13	million	million	NUM
easat-9094	322	14	ringgits	ringgit	NOUN
easat-9094	322	15	.	.	PUNCT
easat-9094	323	1	without	without	ADP
easat-9094	323	2	adequate	adequate	ADJ
easat-9094	323	3	financial	financial	ADJ
easat-9094	323	4	allocation	allocation	NOUN
easat-9094	323	5	,	,	PUNCT
easat-9094	323	6	it	it	PRON
easat-9094	323	7	can	can	AUX
easat-9094	323	8	be	be	AUX
easat-9094	323	9	difficult	difficult	ADJ
easat-9094	323	10	to	to	PART
easat-9094	323	11	implement	implement	VERB
easat-9094	323	12	integrations	integration	NOUN
easat-9094	323	13	using	use	VERB
easat-9094	323	14	apis	apis	PROPN
easat-9094	323	15	or	or	CCONJ
easat-9094	323	16	middleware	middleware	NOUN
easat-9094	323	17	.	.	PUNCT
easat-9094	323	18	”	"	PUNCT
easat-9094	324	1	this	this	DET
easat-9094	324	2	issue	issue	NOUN
easat-9094	324	3	is	be	AUX
easat-9094	324	4	also	also	ADV
easat-9094	324	5	different	different	ADJ
easat-9094	324	6	from	from	ADP
easat-9094	324	7	the	the	DET
easat-9094	324	8	subsidiaries	subsidiary	NOUN
easat-9094	324	9	,	,	PUNCT
easat-9094	324	10	which	which	PRON
easat-9094	324	11	may	may	AUX
easat-9094	324	12	adopt	adopt	VERB
easat-9094	324	13	different	different	ADJ
easat-9094	324	14	options	option	NOUN
easat-9094	324	15	.	.	PUNCT
easat-9094	325	1	j	j	PROPN
easat-9094	325	2	highlighted	highlight	VERB
easat-9094	325	3	that	that	SCONJ
easat-9094	325	4	“	"	PUNCT
easat-9094	325	5	additionally	additionally	ADV
easat-9094	325	6	,	,	PUNCT
easat-9094	325	7	this	this	PRON
easat-9094	325	8	is	be	AUX
easat-9094	325	9	because	because	SCONJ
easat-9094	325	10	not	not	PART
easat-9094	325	11	all	all	DET
easat-9094	325	12	subsidiaries	subsidiary	NOUN
easat-9094	325	13	have	have	VERB
easat-9094	325	14	enough	enough	ADJ
easat-9094	325	15	budgets	budget	NOUN
easat-9094	325	16	.	.	PUNCT
easat-9094	326	1	the	the	DET
easat-9094	326	2	best	good	ADJ
easat-9094	326	3	solution	solution	NOUN
easat-9094	326	4	is	be	AUX
easat-9094	326	5	actually	actually	ADV
easat-9094	326	6	the	the	DET
easat-9094	326	7	use	use	NOUN
easat-9094	326	8	of	of	ADP
easat-9094	326	9	a	a	DET
easat-9094	326	10	specific	specific	ADJ
easat-9094	326	11	api	api	NOUN
easat-9094	326	12	,	,	PUNCT
easat-9094	326	13	which	which	PRON
easat-9094	326	14	can	can	AUX
easat-9094	326	15	be	be	AUX
easat-9094	326	16	customised	customise	VERB
easat-9094	326	17	according	accord	VERB
easat-9094	326	18	to	to	ADP
easat-9094	326	19	the	the	DET
easat-9094	326	20	organisation	organisation	NOUN
easat-9094	326	21	's	's	PART
easat-9094	326	22	daily	daily	ADJ
easat-9094	326	23	needs	need	NOUN
easat-9094	326	24	and	and	CCONJ
easat-9094	326	25	procedures	procedure	NOUN
easat-9094	326	26	.	.	PUNCT
easat-9094	327	1	however	however	ADV
easat-9094	327	2	,	,	PUNCT
easat-9094	327	3	not	not	PART
easat-9094	327	4	all	all	DET
easat-9094	327	5	subsidiaries	subsidiary	NOUN
easat-9094	327	6	have	have	VERB
easat-9094	327	7	that	that	DET
easat-9094	327	8	luxury	luxury	NOUN
easat-9094	327	9	in	in	ADP
easat-9094	327	10	terms	term	NOUN
easat-9094	327	11	of	of	ADP
easat-9094	327	12	finances	finance	NOUN
easat-9094	327	13	and	and	CCONJ
easat-9094	327	14	resources	resource	NOUN
easat-9094	327	15	.	.	PUNCT
easat-9094	327	16	”	"	PUNCT
easat-9094	328	1	this	this	DET
easat-9094	328	2	view	view	NOUN
easat-9094	328	3	aligns	align	VERB
easat-9094	328	4	with	with	ADP
easat-9094	328	5	a	a	PRON
easat-9094	328	6	who	who	PRON
easat-9094	328	7	believed	believe	VERB
easat-9094	328	8	that	that	SCONJ
easat-9094	328	9	the	the	DET
easat-9094	328	10	variety	variety	NOUN
easat-9094	328	11	2100	2100	NUM
easat-9094	328	12	edelweiss	edelweiss	PROPN
easat-9094	328	13	applied	apply	VERB
easat-9094	328	14	science	science	NOUN
easat-9094	328	15	and	and	CCONJ
easat-9094	328	16	technology	technology	NOUN
easat-9094	328	17	issn	issn	PROPN
easat-9094	328	18	:	:	PUNCT
easat-9094	328	19	2576	2576	NUM
easat-9094	328	20	-	-	SYM
easat-9094	328	21	8484	8484	NUM
easat-9094	328	22	vol	vol	NOUN
easat-9094	328	23	.	.	PROPN
easat-9094	329	1	9	9	NUM
easat-9094	329	2	,	,	PUNCT
easat-9094	329	3	no	no	INTJ
easat-9094	329	4	.	.	NOUN
easat-9094	329	5	7	7	NUM
easat-9094	329	6	:	:	SYM
easat-9094	329	7	2090	2090	NUM
easat-9094	329	8	-	-	SYM
easat-9094	329	9	2107	2107	NUM
easat-9094	329	10	,	,	PUNCT
easat-9094	329	11	2025	2025	NUM
easat-9094	329	12	doi	doi	NOUN
easat-9094	329	13	:	:	PUNCT
easat-9094	329	14	10.55214/2576	10.55214/2576	NUM
easat-9094	329	15	-	-	SYM
easat-9094	329	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	330	1	©	©	PROPN
easat-9094	330	2	2025	2025	NUM
easat-9094	330	3	by	by	ADP
easat-9094	330	4	the	the	DET
easat-9094	330	5	authors	author	NOUN
easat-9094	330	6	;	;	PUNCT
easat-9094	330	7	licensee	licensee	PROPN
easat-9094	330	8	learning	learning	NOUN
easat-9094	330	9	gate	gate	NOUN
easat-9094	330	10	option	option	NOUN
easat-9094	330	11	might	might	AUX
easat-9094	330	12	be	be	AUX
easat-9094	330	13	easier	easy	ADJ
easat-9094	330	14	for	for	ADP
easat-9094	330	15	small	small	ADJ
easat-9094	330	16	companies	company	NOUN
easat-9094	330	17	.	.	PUNCT
easat-9094	331	1	he	he	PRON
easat-9094	331	2	stated	state	VERB
easat-9094	331	3	“	"	PUNCT
easat-9094	331	4	therefore	therefore	ADV
easat-9094	331	5	,	,	PUNCT
easat-9094	331	6	we	we	PRON
easat-9094	331	7	need	need	VERB
easat-9094	331	8	to	to	PART
easat-9094	331	9	use	use	VERB
easat-9094	331	10	apis	apis	ADJ
easat-9094	331	11	as	as	ADV
easat-9094	331	12	well	well	ADV
easat-9094	331	13	as	as	ADP
easat-9094	331	14	appropriate	appropriate	ADJ
easat-9094	331	15	accounting	accounting	NOUN
easat-9094	331	16	systems	system	NOUN
easat-9094	331	17	,	,	PUNCT
easat-9094	331	18	and	and	CCONJ
easat-9094	331	19	plan	plan	VERB
easat-9094	331	20	investments	investment	NOUN
easat-9094	331	21	in	in	ADP
easat-9094	331	22	new	new	ADJ
easat-9094	331	23	technologies	technology	NOUN
easat-9094	331	24	related	relate	VERB
easat-9094	331	25	to	to	ADP
easat-9094	331	26	business	business	NOUN
easat-9094	331	27	operations	operation	NOUN
easat-9094	331	28	.	.	PUNCT
easat-9094	332	1	whether	whether	SCONJ
easat-9094	332	2	using	use	VERB
easat-9094	332	3	the	the	DET
easat-9094	332	4	myinvois	myinvois	NOUN
easat-9094	332	5	portal	portal	NOUN
easat-9094	332	6	or	or	CCONJ
easat-9094	332	7	api	api	NOUN
easat-9094	332	8	,	,	PUNCT
easat-9094	332	9	an	an	DET
easat-9094	332	10	api	api	NOUN
easat-9094	332	11	refers	refer	VERB
easat-9094	332	12	to	to	ADP
easat-9094	332	13	an	an	DET
easat-9094	332	14	accounting	accounting	NOUN
easat-9094	332	15	system	system	NOUN
easat-9094	332	16	that	that	PRON
easat-9094	332	17	can	can	AUX
easat-9094	332	18	be	be	AUX
easat-9094	332	19	integrated	integrate	VERB
easat-9094	332	20	directly	directly	ADV
easat-9094	332	21	with	with	ADP
easat-9094	332	22	an	an	DET
easat-9094	332	23	e	e	NOUN
easat-9094	332	24	-	-	ADJ
easat-9094	332	25	invoicing	invoicing	ADJ
easat-9094	332	26	system	system	NOUN
easat-9094	332	27	.	.	PUNCT
easat-9094	333	1	as	as	SCONJ
easat-9094	333	2	mentioned	mention	VERB
easat-9094	333	3	earlier	early	ADV
easat-9094	333	4	,	,	PUNCT
easat-9094	333	5	quickbooks	quickbook	NOUN
easat-9094	333	6	is	be	AUX
easat-9094	333	7	a	a	DET
easat-9094	333	8	system	system	NOUN
easat-9094	333	9	that	that	PRON
easat-9094	333	10	can	can	AUX
easat-9094	333	11	work	work	VERB
easat-9094	333	12	with	with	ADP
easat-9094	333	13	accounting	accounting	NOUN
easat-9094	333	14	systems	system	NOUN
easat-9094	333	15	for	for	ADP
easat-9094	333	16	the	the	DET
easat-9094	333	17	purpose	purpose	NOUN
easat-9094	333	18	of	of	ADP
easat-9094	333	19	einvoicing	einvoice	VERB
easat-9094	333	20	integration	integration	NOUN
easat-9094	333	21	.	.	PUNCT
easat-9094	333	22	”	"	PUNCT
easat-9094	334	1	4.3	4.3	NUM
easat-9094	334	2	.	.	PUNCT
easat-9094	335	1	ai	ai	VERB
easat-9094	335	2	and	and	CCONJ
easat-9094	335	3	automation	automation	NOUN
easat-9094	335	4	additionally	additionally	ADV
easat-9094	335	5	,	,	PUNCT
easat-9094	335	6	the	the	DET
easat-9094	335	7	use	use	NOUN
easat-9094	335	8	of	of	ADP
easat-9094	335	9	artificial	artificial	ADJ
easat-9094	335	10	intelligence	intelligence	NOUN
easat-9094	335	11	(	(	PUNCT
easat-9094	335	12	ai	ai	NOUN
easat-9094	335	13	)	)	PUNCT
easat-9094	335	14	in	in	ADP
easat-9094	335	15	tax	tax	NOUN
easat-9094	335	16	monitoring	monitoring	NOUN
easat-9094	335	17	and	and	CCONJ
easat-9094	335	18	fraud	fraud	NOUN
easat-9094	335	19	detection	detection	NOUN
easat-9094	335	20	serves	serve	VERB
easat-9094	335	21	as	as	ADP
easat-9094	335	22	another	another	DET
easat-9094	335	23	important	important	ADJ
easat-9094	335	24	technological	technological	ADJ
easat-9094	335	25	driver	driver	NOUN
easat-9094	335	26	.	.	PUNCT
easat-9094	336	1	ai	ai	VERB
easat-9094	336	2	-	-	PUNCT
easat-9094	336	3	powered	power	VERB
easat-9094	336	4	validation	validation	NOUN
easat-9094	336	5	mechanisms	mechanism	NOUN
easat-9094	336	6	help	help	VERB
easat-9094	336	7	ensure	ensure	VERB
easat-9094	336	8	compliance	compliance	NOUN
easat-9094	336	9	by	by	ADP
easat-9094	336	10	detecting	detect	VERB
easat-9094	336	11	discrepancies	discrepancy	NOUN
easat-9094	336	12	and	and	CCONJ
easat-9094	336	13	preventing	prevent	VERB
easat-9094	336	14	fraudulent	fraudulent	ADJ
easat-9094	336	15	transactions	transaction	NOUN
easat-9094	336	16	.	.	PUNCT
easat-9094	337	1	this	this	DET
easat-9094	337	2	automated	automate	VERB
easat-9094	337	3	oversight	oversight	NOUN
easat-9094	337	4	enhances	enhance	VERB
easat-9094	337	5	the	the	DET
easat-9094	337	6	reliability	reliability	NOUN
easat-9094	337	7	and	and	CCONJ
easat-9094	337	8	security	security	NOUN
easat-9094	337	9	of	of	ADP
easat-9094	337	10	the	the	DET
easat-9094	337	11	e	e	ADJ
easat-9094	337	12	-	-	ADJ
easat-9094	337	13	invoice	invoice	ADJ
easat-9094	337	14	system	system	NOUN
easat-9094	337	15	,	,	PUNCT
easat-9094	337	16	making	make	VERB
easat-9094	337	17	it	it	PRON
easat-9094	337	18	a	a	DET
easat-9094	337	19	valuable	valuable	ADJ
easat-9094	337	20	tool	tool	NOUN
easat-9094	337	21	for	for	ADP
easat-9094	337	22	businesses	business	NOUN
easat-9094	337	23	of	of	ADP
easat-9094	337	24	all	all	DET
easat-9094	337	25	sizes	size	NOUN
easat-9094	337	26	.	.	PUNCT
easat-9094	338	1	based	base	VERB
easat-9094	338	2	on	on	ADP
easat-9094	338	3	the	the	DET
easat-9094	338	4	respondents	respondent	NOUN
easat-9094	338	5	’	'	PUNCT
easat-9094	338	6	view	view	NOUN
easat-9094	338	7	,	,	PUNCT
easat-9094	338	8	e	e	X
easat-9094	338	9	-	-	NOUN
easat-9094	338	10	invoice	invoice	NOUN
easat-9094	338	11	is	be	AUX
easat-9094	338	12	believed	believe	VERB
easat-9094	338	13	to	to	PART
easat-9094	338	14	provide	provide	VERB
easat-9094	338	15	benefits	benefit	NOUN
easat-9094	338	16	from	from	ADP
easat-9094	338	17	automation	automation	NOUN
easat-9094	338	18	and	and	CCONJ
easat-9094	338	19	detection	detection	NOUN
easat-9094	338	20	.	.	PUNCT
easat-9094	339	1	besides	besides	SCONJ
easat-9094	339	2	that	that	PRON
easat-9094	339	3	,	,	PUNCT
easat-9094	339	4	the	the	DET
easat-9094	339	5	automation	automation	NOUN
easat-9094	339	6	could	could	AUX
easat-9094	339	7	minimise	minimise	VERB
easat-9094	339	8	the	the	DET
easat-9094	339	9	manual	manual	ADJ
easat-9094	339	10	process	process	NOUN
easat-9094	339	11	of	of	ADP
easat-9094	339	12	issuing	issue	VERB
easat-9094	339	13	the	the	DET
easat-9094	339	14	e	e	NOUN
easat-9094	339	15	-	-	NOUN
easat-9094	339	16	invoice	invoice	NOUN
easat-9094	339	17	,	,	PUNCT
easat-9094	339	18	which	which	PRON
easat-9094	339	19	can	can	AUX
easat-9094	339	20	be	be	AUX
easat-9094	339	21	integrated	integrate	VERB
easat-9094	339	22	with	with	ADP
easat-9094	339	23	the	the	DET
easat-9094	339	24	monitoring	monitoring	NOUN
easat-9094	339	25	of	of	ADP
easat-9094	339	26	tax	tax	NOUN
easat-9094	339	27	operations	operation	NOUN
easat-9094	339	28	.	.	PUNCT
easat-9094	340	1	j	j	PROPN
easat-9094	340	2	believed	believe	VERB
easat-9094	340	3	that	that	SCONJ
easat-9094	340	4	“	"	PUNCT
easat-9094	340	5	the	the	DET
easat-9094	340	6	system	system	NOUN
easat-9094	340	7	will	will	AUX
easat-9094	340	8	only	only	ADV
easat-9094	340	9	read	read	VERB
easat-9094	340	10	and	and	CCONJ
easat-9094	340	11	review	review	VERB
easat-9094	340	12	the	the	DET
easat-9094	340	13	required	require	VERB
easat-9094	340	14	55	55	NUM
easat-9094	340	15	data	datum	NOUN
easat-9094	340	16	fields	field	NOUN
easat-9094	340	17	.	.	PUNCT
easat-9094	341	1	if	if	SCONJ
easat-9094	341	2	all	all	DET
easat-9094	341	3	the	the	DET
easat-9094	341	4	fields	field	NOUN
easat-9094	341	5	are	be	AUX
easat-9094	341	6	complete	complete	ADJ
easat-9094	341	7	and	and	CCONJ
easat-9094	341	8	eligible	eligible	ADJ
easat-9094	341	9	,	,	PUNCT
easat-9094	341	10	the	the	DET
easat-9094	341	11	system	system	NOUN
easat-9094	341	12	will	will	AUX
easat-9094	341	13	automatically	automatically	ADV
easat-9094	341	14	approve	approve	VERB
easat-9094	341	15	the	the	DET
easat-9094	341	16	e	e	NOUN
easat-9094	341	17	-	-	NOUN
easat-9094	341	18	invoice	invoice	NOUN
easat-9094	341	19	.	.	PUNCT
easat-9094	342	1	it	it	PRON
easat-9094	342	2	does	do	AUX
easat-9094	342	3	not	not	PART
easat-9094	342	4	evaluate	evaluate	VERB
easat-9094	342	5	the	the	DET
easat-9094	342	6	type	type	NOUN
easat-9094	342	7	of	of	ADP
easat-9094	342	8	goods	good	NOUN
easat-9094	342	9	or	or	CCONJ
easat-9094	342	10	services	service	NOUN
easat-9094	342	11	sold	sell	VERB
easat-9094	342	12	.	.	PUNCT
easat-9094	343	1	only	only	ADV
easat-9094	343	2	when	when	SCONJ
easat-9094	343	3	all	all	DET
easat-9094	343	4	55	55	NUM
easat-9094	343	5	data	datum	NOUN
easat-9094	343	6	fields	field	NOUN
easat-9094	343	7	are	be	AUX
easat-9094	343	8	filled	fill	VERB
easat-9094	343	9	in	in	ADP
easat-9094	343	10	completely	completely	ADV
easat-9094	343	11	will	will	AUX
easat-9094	343	12	the	the	DET
easat-9094	343	13	e	e	NOUN
easat-9094	343	14	-	-	NOUN
easat-9094	343	15	invoice	invoice	NOUN
easat-9094	343	16	be	be	AUX
easat-9094	343	17	approved	approve	VERB
easat-9094	343	18	by	by	ADP
easat-9094	343	19	the	the	DET
easat-9094	343	20	irb	irb	NOUN
easat-9094	343	21	system	system	NOUN
easat-9094	343	22	.	.	PUNCT
easat-9094	344	1	no	no	DET
easat-9094	344	2	manual	manual	ADJ
easat-9094	344	3	checks	check	NOUN
easat-9094	344	4	are	be	AUX
easat-9094	344	5	done	do	VERB
easat-9094	344	6	by	by	ADP
easat-9094	344	7	individuals	individual	NOUN
easat-9094	344	8	;	;	PUNCT
easat-9094	344	9	all	all	DET
easat-9094	344	10	checks	check	NOUN
easat-9094	344	11	are	be	AUX
easat-9094	344	12	done	do	VERB
easat-9094	344	13	by	by	ADP
easat-9094	344	14	the	the	DET
easat-9094	344	15	system	system	NOUN
easat-9094	344	16	automatically	automatically	ADV
easat-9094	344	17	.	.	PUNCT
easat-9094	344	18	”	"	PUNCT
easat-9094	345	1	the	the	DET
easat-9094	345	2	representatives	representative	NOUN
easat-9094	345	3	of	of	ADP
easat-9094	345	4	small	small	ADJ
easat-9094	345	5	companies	company	NOUN
easat-9094	345	6	also	also	ADV
easat-9094	345	7	raised	raise	VERB
easat-9094	345	8	concerns	concern	NOUN
easat-9094	345	9	with	with	ADP
easat-9094	345	10	the	the	DET
easat-9094	345	11	same	same	ADJ
easat-9094	345	12	issues	issue	NOUN
easat-9094	345	13	regarding	regard	VERB
easat-9094	345	14	this	this	DET
easat-9094	345	15	factor	factor	NOUN
easat-9094	345	16	.	.	PUNCT
easat-9094	346	1	as	as	ADP
easat-9094	346	2	a	a	DET
easat-9094	346	3	mentioned	mention	VERB
easat-9094	346	4	,	,	PUNCT
easat-9094	346	5	“	"	PUNCT
easat-9094	346	6	now	now	ADV
easat-9094	346	7	,	,	PUNCT
easat-9094	346	8	when	when	SCONJ
easat-9094	346	9	an	an	DET
easat-9094	346	10	invoice	invoice	NOUN
easat-9094	346	11	is	be	AUX
easat-9094	346	12	issued	issue	VERB
easat-9094	346	13	,	,	PUNCT
easat-9094	346	14	it	it	PRON
easat-9094	346	15	is	be	AUX
easat-9094	346	16	entered	enter	VERB
easat-9094	346	17	into	into	ADP
easat-9094	346	18	the	the	DET
easat-9094	346	19	irb	irb	NOUN
easat-9094	346	20	system	system	NOUN
easat-9094	346	21	immediately	immediately	ADV
easat-9094	346	22	as	as	SCONJ
easat-9094	346	23	the	the	DET
easat-9094	346	24	process	process	NOUN
easat-9094	346	25	takes	take	VERB
easat-9094	346	26	place	place	NOUN
easat-9094	346	27	in	in	ADP
easat-9094	346	28	real	real	ADJ
easat-9094	346	29	-	-	PUNCT
easat-9094	346	30	time	time	NOUN
easat-9094	346	31	.	.	PUNCT
easat-9094	347	1	therefore	therefore	ADV
easat-9094	347	2	,	,	PUNCT
easat-9094	347	3	to	to	PART
easat-9094	347	4	understand	understand	VERB
easat-9094	347	5	e	e	NOUN
easat-9094	347	6	-	-	NOUN
easat-9094	347	7	invoicing	invoicing	ADJ
easat-9094	347	8	,	,	PUNCT
easat-9094	347	9	one	one	NUM
easat-9094	347	10	first	first	ADV
easat-9094	347	11	needs	need	VERB
easat-9094	347	12	to	to	PART
easat-9094	347	13	understand	understand	VERB
easat-9094	347	14	the	the	DET
easat-9094	347	15	entire	entire	ADJ
easat-9094	347	16	invoicing	invoicing	NOUN
easat-9094	347	17	process	process	NOUN
easat-9094	347	18	itself	itself	PRON
easat-9094	347	19	.	.	PUNCT
easat-9094	348	1	because	because	SCONJ
easat-9094	348	2	the	the	DET
easat-9094	348	3	e	e	NOUN
easat-9094	348	4	-	-	ADJ
easat-9094	348	5	invoicing	invoicing	ADJ
easat-9094	348	6	process	process	NOUN
easat-9094	348	7	is	be	AUX
easat-9094	348	8	in	in	ADP
easat-9094	348	9	real	real	ADJ
easat-9094	348	10	-	-	PUNCT
easat-9094	348	11	time	time	NOUN
easat-9094	348	12	,	,	PUNCT
easat-9094	348	13	irb	irb	PROPN
easat-9094	348	14	can	can	AUX
easat-9094	348	15	see	see	VERB
easat-9094	348	16	transactions	transaction	NOUN
easat-9094	348	17	immediately	immediately	ADV
easat-9094	348	18	.	.	PUNCT
easat-9094	349	1	with	with	ADP
easat-9094	349	2	this	this	DET
easat-9094	349	3	implementation	implementation	NOUN
easat-9094	349	4	,	,	PUNCT
easat-9094	349	5	manual	manual	ADJ
easat-9094	349	6	processes	process	NOUN
easat-9094	349	7	can	can	AUX
easat-9094	349	8	be	be	AUX
easat-9094	349	9	significantly	significantly	ADV
easat-9094	349	10	reduced	reduce	VERB
easat-9094	349	11	.	.	PUNCT
easat-9094	349	12	”	"	PUNCT
easat-9094	350	1	h	h	PROPN
easat-9094	350	2	also	also	ADV
easat-9094	350	3	believes	believe	VERB
easat-9094	350	4	that	that	SCONJ
easat-9094	350	5	e	e	NOUN
easat-9094	350	6	-	-	NOUN
easat-9094	350	7	invoices	invoice	NOUN
easat-9094	350	8	can	can	AUX
easat-9094	350	9	indirectly	indirectly	ADV
easat-9094	350	10	reduce	reduce	VERB
easat-9094	350	11	the	the	DET
easat-9094	350	12	risk	risk	NOUN
easat-9094	350	13	of	of	ADP
easat-9094	350	14	fraud	fraud	NOUN
easat-9094	350	15	among	among	ADP
easat-9094	350	16	traders	trader	NOUN
easat-9094	350	17	,	,	PUNCT
easat-9094	350	18	such	such	ADJ
easat-9094	350	19	as	as	ADP
easat-9094	350	20	undeclared	undeclared	ADJ
easat-9094	350	21	profits	profit	NOUN
easat-9094	350	22	,	,	PUNCT
easat-9094	350	23	which	which	PRON
easat-9094	350	24	ultimately	ultimately	ADV
easat-9094	350	25	impact	impact	VERB
easat-9094	350	26	consumers	consumer	NOUN
easat-9094	350	27	.	.	PUNCT
easat-9094	351	1	according	accord	VERB
easat-9094	351	2	to	to	ADP
easat-9094	351	3	h.	h.	PROPN
easat-9094	351	4	“	"	PUNCT
easat-9094	351	5	for	for	ADP
easat-9094	351	6	example	example	NOUN
easat-9094	351	7	,	,	PUNCT
easat-9094	351	8	if	if	SCONJ
easat-9094	351	9	it	it	PRON
easat-9094	351	10	involves	involve	VERB
easat-9094	351	11	an	an	DET
easat-9094	351	12	insurance	insurance	NOUN
easat-9094	351	13	company	company	NOUN
easat-9094	351	14	,	,	PUNCT
easat-9094	351	15	when	when	SCONJ
easat-9094	351	16	they	they	PRON
easat-9094	351	17	enter	enter	VERB
easat-9094	351	18	an	an	DET
easat-9094	351	19	e	e	NOUN
easat-9094	351	20	-	-	NOUN
easat-9094	351	21	invoice	invoice	ADJ
easat-9094	351	22	,	,	PUNCT
easat-9094	351	23	the	the	DET
easat-9094	351	24	amount	amount	NOUN
easat-9094	351	25	paid	pay	VERB
easat-9094	351	26	will	will	AUX
easat-9094	351	27	automatically	automatically	ADV
easat-9094	351	28	appear	appear	VERB
easat-9094	351	29	in	in	ADP
easat-9094	351	30	my	my	PRON
easat-9094	351	31	personal	personal	ADJ
easat-9094	351	32	record	record	NOUN
easat-9094	351	33	.	.	PUNCT
easat-9094	352	1	so	so	ADV
easat-9094	352	2	,	,	PUNCT
easat-9094	352	3	there	there	PRON
easat-9094	352	4	is	be	VERB
easat-9094	352	5	no	no	DET
easat-9094	352	6	room	room	NOUN
easat-9094	352	7	to	to	PART
easat-9094	352	8	run	run	VERB
easat-9094	352	9	away	away	ADV
easat-9094	352	10	from	from	ADP
easat-9094	352	11	tax	tax	NOUN
easat-9094	352	12	liability	liability	NOUN
easat-9094	352	13	.	.	PUNCT
easat-9094	353	1	in	in	ADP
easat-9094	353	2	my	my	PRON
easat-9094	353	3	view	view	NOUN
easat-9094	353	4	,	,	PUNCT
easat-9094	353	5	this	this	DET
easat-9094	353	6	system	system	NOUN
easat-9094	353	7	will	will	AUX
easat-9094	353	8	ensure	ensure	VERB
easat-9094	353	9	better	well	ADJ
easat-9094	353	10	compliance	compliance	NOUN
easat-9094	353	11	after	after	ADP
easat-9094	353	12	this	this	PRON
easat-9094	353	13	.	.	PUNCT
easat-9094	354	1	situations	situation	NOUN
easat-9094	354	2	such	such	ADJ
easat-9094	354	3	as	as	ADP
easat-9094	354	4	selling	sell	VERB
easat-9094	354	5	at	at	ADP
easat-9094	354	6	different	different	ADJ
easat-9094	354	7	prices	price	NOUN
easat-9094	354	8	or	or	CCONJ
easat-9094	354	9	creating	create	VERB
easat-9094	354	10	hidden	hidden	ADJ
easat-9094	354	11	markups	markup	NOUN
easat-9094	354	12	can	can	AUX
easat-9094	354	13	be	be	AUX
easat-9094	354	14	reduced	reduce	VERB
easat-9094	354	15	as	as	SCONJ
easat-9094	354	16	these	these	DET
easat-9094	354	17	systems	system	NOUN
easat-9094	354	18	help	help	AUX
easat-9094	354	19	control	control	VERB
easat-9094	354	20	the	the	DET
easat-9094	354	21	transparency	transparency	NOUN
easat-9094	354	22	of	of	ADP
easat-9094	354	23	transactions	transaction	NOUN
easat-9094	354	24	.	.	PUNCT
easat-9094	355	1	authorities	authority	NOUN
easat-9094	355	2	can	can	AUX
easat-9094	355	3	monitor	monitor	VERB
easat-9094	355	4	transactions	transaction	NOUN
easat-9094	355	5	as	as	ADP
easat-9094	355	6	a	a	DET
easat-9094	355	7	whole	whole	NOUN
easat-9094	355	8	,	,	PUNCT
easat-9094	355	9	comparable	comparable	ADJ
easat-9094	355	10	to	to	ADP
easat-9094	355	11	a	a	DET
easat-9094	355	12	full	full	ADJ
easat-9094	355	13	set	set	NOUN
easat-9094	355	14	of	of	ADP
easat-9094	355	15	account	account	NOUN
easat-9094	355	16	statements	statement	NOUN
easat-9094	355	17	”	"	PUNCT
easat-9094	355	18	.	.	PUNCT
easat-9094	356	1	m	m	VERB
easat-9094	356	2	also	also	ADV
easat-9094	356	3	mentioned	mention	VERB
easat-9094	356	4	manual	manual	ADJ
easat-9094	356	5	work	work	NOUN
easat-9094	356	6	and	and	CCONJ
easat-9094	356	7	reducing	reduce	VERB
easat-9094	356	8	errors	error	NOUN
easat-9094	356	9	in	in	ADP
easat-9094	356	10	his	his	PRON
easat-9094	356	11	view	view	NOUN
easat-9094	356	12	“	"	PUNCT
easat-9094	356	13	the	the	DET
easat-9094	356	14	system	system	NOUN
easat-9094	356	15	will	will	AUX
easat-9094	356	16	check	check	VERB
easat-9094	356	17	for	for	ADP
easat-9094	356	18	file	file	NOUN
easat-9094	356	19	formats	format	NOUN
easat-9094	356	20	,	,	PUNCT
easat-9094	356	21	including	include	VERB
easat-9094	356	22	errors	error	NOUN
easat-9094	356	23	such	such	ADJ
easat-9094	356	24	as	as	ADP
easat-9094	356	25	unauthorised	unauthorised	ADJ
easat-9094	356	26	use	use	NOUN
easat-9094	356	27	of	of	ADP
easat-9094	356	28	characters	character	NOUN
easat-9094	356	29	.	.	PUNCT
easat-9094	357	1	the	the	DET
easat-9094	357	2	data	datum	NOUN
easat-9094	357	3	collected	collect	VERB
easat-9094	357	4	through	through	ADP
easat-9094	357	5	this	this	DET
easat-9094	357	6	system	system	NOUN
easat-9094	357	7	has	have	VERB
easat-9094	357	8	great	great	ADJ
easat-9094	357	9	potential	potential	NOUN
easat-9094	357	10	to	to	PART
easat-9094	357	11	significantly	significantly	ADV
easat-9094	357	12	reduce	reduce	VERB
easat-9094	357	13	the	the	DET
easat-9094	357	14	need	need	NOUN
easat-9094	357	15	for	for	ADP
easat-9094	357	16	manual	manual	ADJ
easat-9094	357	17	work	work	NOUN
easat-9094	357	18	.	.	PUNCT
easat-9094	357	19	”	"	PUNCT
easat-9094	358	1	4.4	4.4	NUM
easat-9094	358	2	.	.	PUNCT
easat-9094	359	1	technological	technological	ADJ
easat-9094	359	2	challenges	challenge	NOUN
easat-9094	359	3	of	of	ADP
easat-9094	359	4	e	e	NOUN
easat-9094	359	5	-	-	NOUN
easat-9094	359	6	invoice	invoice	ADJ
easat-9094	359	7	adoption	adoption	NOUN
easat-9094	359	8	despite	despite	SCONJ
easat-9094	359	9	the	the	DET
easat-9094	359	10	advantages	advantage	NOUN
easat-9094	359	11	of	of	ADP
easat-9094	359	12	e	e	NOUN
easat-9094	359	13	-	-	NOUN
easat-9094	359	14	invoicing	invoicing	ADJ
easat-9094	359	15	,	,	PUNCT
easat-9094	359	16	several	several	ADJ
easat-9094	359	17	challenges	challenge	NOUN
easat-9094	359	18	hinder	hinder	VERB
easat-9094	359	19	its	its	PRON
easat-9094	359	20	adoption	adoption	NOUN
easat-9094	359	21	.	.	PUNCT
easat-9094	360	1	one	one	NUM
easat-9094	360	2	major	major	ADJ
easat-9094	360	3	challenge	challenge	NOUN
easat-9094	360	4	is	be	AUX
easat-9094	360	5	the	the	DET
easat-9094	360	6	system	system	NOUN
easat-9094	360	7	changes	change	NOUN
easat-9094	360	8	and	and	CCONJ
easat-9094	360	9	validation	validation	NOUN
easat-9094	360	10	process	process	NOUN
easat-9094	360	11	,	,	PUNCT
easat-9094	360	12	which	which	PRON
easat-9094	360	13	requires	require	VERB
easat-9094	360	14	users	user	NOUN
easat-9094	360	15	to	to	PART
easat-9094	360	16	wait	wait	VERB
easat-9094	360	17	for	for	SCONJ
easat-9094	360	18	their	their	PRON
easat-9094	360	19	submitted	submit	VERB
easat-9094	360	20	invoices	invoice	NOUN
easat-9094	360	21	to	to	PART
easat-9094	360	22	be	be	AUX
easat-9094	360	23	verified	verify	VERB
easat-9094	360	24	.	.	PUNCT
easat-9094	361	1	respondents	respondent	NOUN
easat-9094	361	2	highlighted	highlight	VERB
easat-9094	361	3	that	that	SCONJ
easat-9094	361	4	this	this	DET
easat-9094	361	5	delay	delay	NOUN
easat-9094	361	6	could	could	AUX
easat-9094	361	7	slow	slow	VERB
easat-9094	361	8	down	down	ADP
easat-9094	361	9	business	business	NOUN
easat-9094	361	10	operations	operation	NOUN
easat-9094	361	11	,	,	PUNCT
easat-9094	361	12	especially	especially	ADV
easat-9094	361	13	for	for	ADP
easat-9094	361	14	companies	company	NOUN
easat-9094	361	15	that	that	PRON
easat-9094	361	16	require	require	VERB
easat-9094	361	17	immediate	immediate	ADJ
easat-9094	361	18	invoice	invoice	NOUN
easat-9094	361	19	processing	processing	NOUN
easat-9094	361	20	for	for	ADP
easat-9094	361	21	cash	cash	NOUN
easat-9094	361	22	flow	flow	NOUN
easat-9094	361	23	management	management	NOUN
easat-9094	361	24	.	.	PUNCT
easat-9094	362	1	4.4.1	4.4.1	X
easat-9094	362	2	.	.	PUNCT
easat-9094	362	3	system	system	NOUN
easat-9094	362	4	changes	change	NOUN
easat-9094	362	5	and	and	CCONJ
easat-9094	362	6	validation	validation	NOUN
easat-9094	362	7	delays	delay	NOUN
easat-9094	362	8	this	this	DET
easat-9094	362	9	factor	factor	NOUN
easat-9094	362	10	is	be	AUX
easat-9094	362	11	related	relate	VERB
easat-9094	362	12	to	to	ADP
easat-9094	362	13	changes	change	NOUN
easat-9094	362	14	in	in	ADP
easat-9094	362	15	system	system	NOUN
easat-9094	362	16	integration	integration	NOUN
easat-9094	362	17	and	and	CCONJ
easat-9094	362	18	the	the	DET
easat-9094	362	19	period	period	NOUN
easat-9094	362	20	used	use	VERB
easat-9094	362	21	for	for	ADP
easat-9094	362	22	validation	validation	NOUN
easat-9094	362	23	.	.	PUNCT
easat-9094	363	1	e	e	X
easat-9094	363	2	-	-	NOUN
easat-9094	363	3	invoices	invoice	NOUN
easat-9094	363	4	may	may	AUX
easat-9094	363	5	be	be	AUX
easat-9094	363	6	considered	consider	VERB
easat-9094	363	7	new	new	ADJ
easat-9094	363	8	to	to	ADP
easat-9094	363	9	most	most	ADJ
easat-9094	363	10	companies	company	NOUN
easat-9094	363	11	in	in	ADP
easat-9094	363	12	malaysia	malaysia	PROPN
easat-9094	363	13	.	.	PUNCT
easat-9094	364	1	it	it	PRON
easat-9094	364	2	will	will	AUX
easat-9094	364	3	also	also	ADV
easat-9094	364	4	impact	impact	VERB
easat-9094	364	5	the	the	DET
easat-9094	364	6	restructuring	restructuring	NOUN
easat-9094	364	7	of	of	ADP
easat-9094	364	8	the	the	DET
easat-9094	364	9	companies	company	NOUN
easat-9094	364	10	before	before	SCONJ
easat-9094	364	11	the	the	DET
easat-9094	364	12	e	e	NOUN
easat-9094	364	13	-	-	NOUN
easat-9094	364	14	invoice	invoice	NOUN
easat-9094	364	15	is	be	AUX
easat-9094	364	16	implemented	implement	VERB
easat-9094	364	17	.	.	PUNCT
easat-9094	365	1	according	accord	VERB
easat-9094	365	2	to	to	ADP
easat-9094	365	3	t	t	PROPN
easat-9094	365	4	,	,	PUNCT
easat-9094	365	5	for	for	ADP
easat-9094	365	6	large	large	ADJ
easat-9094	365	7	companies	company	NOUN
easat-9094	365	8	,	,	PUNCT
easat-9094	365	9	“	"	PUNCT
easat-9094	365	10	changes	change	NOUN
easat-9094	365	11	in	in	ADP
easat-9094	365	12	work	work	NOUN
easat-9094	365	13	processes	process	NOUN
easat-9094	365	14	require	require	VERB
easat-9094	365	15	adjustments	adjustment	NOUN
easat-9094	365	16	in	in	ADP
easat-9094	365	17	terms	term	NOUN
easat-9094	365	18	of	of	ADP
easat-9094	365	19	organisational	organisational	ADJ
easat-9094	365	20	structure	structure	NOUN
easat-9094	365	21	as	as	ADV
easat-9094	365	22	well	well	ADV
easat-9094	365	23	as	as	ADP
easat-9094	365	24	increased	increase	VERB
easat-9094	365	25	understanding	understanding	NOUN
easat-9094	365	26	among	among	ADP
easat-9094	365	27	staff	staff	NOUN
easat-9094	365	28	.	.	PUNCT
easat-9094	366	1	changes	change	NOUN
easat-9094	366	2	in	in	ADP
easat-9094	366	3	processes	process	NOUN
easat-9094	366	4	also	also	ADV
easat-9094	366	5	involve	involve	VERB
easat-9094	366	6	challenges	challenge	NOUN
easat-9094	366	7	in	in	ADP
easat-9094	366	8	terms	term	NOUN
easat-9094	366	9	of	of	ADP
easat-9094	366	10	system	system	NOUN
easat-9094	366	11	configuration	configuration	NOUN
easat-9094	366	12	,	,	PUNCT
easat-9094	366	13	which	which	PRON
easat-9094	366	14	can	can	AUX
easat-9094	366	15	affect	affect	VERB
easat-9094	366	16	the	the	DET
easat-9094	366	17	mapping	mapping	NOUN
easat-9094	366	18	and	and	CCONJ
easat-9094	366	19	processing	processing	NOUN
easat-9094	366	20	of	of	ADP
easat-9094	366	21	data	datum	NOUN
easat-9094	366	22	in	in	ADP
easat-9094	366	23	the	the	DET
easat-9094	366	24	system	system	NOUN
easat-9094	366	25	.	.	PUNCT
easat-9094	367	1	to	to	PART
easat-9094	367	2	implement	implement	VERB
easat-9094	367	3	changes	change	NOUN
easat-9094	367	4	such	such	ADJ
easat-9094	367	5	as	as	ADP
easat-9094	367	6	system	system	NOUN
easat-9094	367	7	integration	integration	NOUN
easat-9094	367	8	,	,	PUNCT
easat-9094	367	9	organisations	organisation	NOUN
easat-9094	367	10	need	need	VERB
easat-9094	367	11	to	to	PART
easat-9094	367	12	structure	structure	VERB
easat-9094	367	13	and	and	CCONJ
easat-9094	367	14	restructure	restructure	NOUN
easat-9094	367	15	processes	process	NOUN
easat-9094	367	16	more	more	ADV
easat-9094	367	17	carefully	carefully	ADV
easat-9094	367	18	.	.	PUNCT
easat-9094	367	19	”	"	PUNCT
easat-9094	368	1	j	j	PROPN
easat-9094	368	2	believed	believe	VERB
easat-9094	368	3	that	that	SCONJ
easat-9094	368	4	“	"	PUNCT
easat-9094	368	5	any	any	DET
easat-9094	368	6	upgrade	upgrade	NOUN
easat-9094	368	7	or	or	CCONJ
easat-9094	368	8	improvement	improvement	NOUN
easat-9094	368	9	work	work	NOUN
easat-9094	368	10	needs	need	VERB
easat-9094	368	11	to	to	PART
easat-9094	368	12	go	go	VERB
easat-9094	368	13	through	through	ADP
easat-9094	368	14	an	an	DET
easat-9094	368	15	appointed	appoint	VERB
easat-9094	368	16	consultant	consultant	NOUN
easat-9094	368	17	.	.	PUNCT
easat-9094	369	1	however	however	ADV
easat-9094	369	2	,	,	PUNCT
easat-9094	369	3	since	since	SCONJ
easat-9094	369	4	the	the	DET
easat-9094	369	5	system	system	NOUN
easat-9094	369	6	is	be	AUX
easat-9094	369	7	still	still	ADV
easat-9094	369	8	new	new	ADJ
easat-9094	369	9	,	,	PUNCT
easat-9094	369	10	some	some	DET
easat-9094	369	11	consultants	consultant	NOUN
easat-9094	369	12	may	may	AUX
easat-9094	369	13	be	be	AUX
easat-9094	369	14	less	less	ADV
easat-9094	369	15	experienced	experienced	ADJ
easat-9094	369	16	in	in	ADP
easat-9094	369	17	its	its	PRON
easat-9094	369	18	implementation	implementation	NOUN
easat-9094	369	19	.	.	PUNCT
easat-9094	370	1	gap	gap	NOUN
easat-9094	370	2	assessment	assessment	NOUN
easat-9094	370	3	includes	include	VERB
easat-9094	370	4	an	an	DET
easat-9094	370	5	examination	examination	NOUN
easat-9094	370	6	of	of	ADP
easat-9094	370	7	the	the	DET
easat-9094	370	8	company	company	NOUN
easat-9094	370	9	's	's	PART
easat-9094	370	10	current	current	ADJ
easat-9094	370	11	financial	financial	ADJ
easat-9094	370	12	systems	system	NOUN
easat-9094	370	13	and	and	CCONJ
easat-9094	370	14	2101	2101	NUM
easat-9094	370	15	edelweiss	edelweiss	PROPN
easat-9094	370	16	applied	apply	VERB
easat-9094	370	17	science	science	NOUN
easat-9094	370	18	and	and	CCONJ
easat-9094	370	19	technology	technology	NOUN
easat-9094	370	20	issn	issn	PROPN
easat-9094	370	21	:	:	PUNCT
easat-9094	370	22	2576	2576	NUM
easat-9094	370	23	-	-	SYM
easat-9094	370	24	8484	8484	NUM
easat-9094	370	25	vol	vol	NOUN
easat-9094	370	26	.	.	PROPN
easat-9094	371	1	9	9	NUM
easat-9094	371	2	,	,	PUNCT
easat-9094	371	3	no	no	INTJ
easat-9094	371	4	.	.	NOUN
easat-9094	371	5	7	7	NUM
easat-9094	371	6	:	:	SYM
easat-9094	371	7	2090	2090	NUM
easat-9094	371	8	-	-	SYM
easat-9094	371	9	2107	2107	NUM
easat-9094	371	10	,	,	PUNCT
easat-9094	371	11	2025	2025	NUM
easat-9094	371	12	doi	doi	NOUN
easat-9094	371	13	:	:	PUNCT
easat-9094	371	14	10.55214/2576	10.55214/2576	NUM
easat-9094	371	15	-	-	SYM
easat-9094	371	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	372	1	©	©	PROPN
easat-9094	372	2	2025	2025	NUM
easat-9094	372	3	by	by	ADP
easat-9094	372	4	the	the	DET
easat-9094	372	5	authors	author	NOUN
easat-9094	372	6	;	;	PUNCT
easat-9094	372	7	licensee	licensee	PROPN
easat-9094	372	8	learning	learn	VERB
easat-9094	372	9	gate	gate	NOUN
easat-9094	372	10	procedures	procedure	NOUN
easat-9094	372	11	to	to	PART
easat-9094	372	12	identify	identify	VERB
easat-9094	372	13	gaps	gap	NOUN
easat-9094	372	14	in	in	ADP
easat-9094	372	15	technical	technical	ADJ
easat-9094	372	16	requirements	requirement	NOUN
easat-9094	372	17	and	and	CCONJ
easat-9094	372	18	e	e	NOUN
easat-9094	372	19	-	-	ADJ
easat-9094	372	20	invoicing	invoicing	ADJ
easat-9094	372	21	guidelines	guideline	NOUN
easat-9094	372	22	.	.	PUNCT
easat-9094	373	1	this	this	DET
easat-9094	373	2	assessment	assessment	NOUN
easat-9094	373	3	also	also	ADV
easat-9094	373	4	involves	involve	VERB
easat-9094	373	5	reviewing	review	VERB
easat-9094	373	6	the	the	DET
easat-9094	373	7	current	current	ADJ
easat-9094	373	8	system	system	NOUN
easat-9094	373	9	to	to	PART
easat-9094	373	10	ensure	ensure	VERB
easat-9094	373	11	that	that	SCONJ
easat-9094	373	12	it	it	PRON
easat-9094	373	13	is	be	AUX
easat-9094	373	14	in	in	ADP
easat-9094	373	15	line	line	NOUN
easat-9094	373	16	with	with	ADP
easat-9094	373	17	the	the	DET
easat-9094	373	18	requirements	requirement	NOUN
easat-9094	373	19	of	of	ADP
easat-9094	373	20	the	the	DET
easat-9094	373	21	e	e	NOUN
easat-9094	373	22	-	-	ADJ
easat-9094	373	23	invoicing	invoicing	ADJ
easat-9094	373	24	system	system	NOUN
easat-9094	373	25	.	.	PUNCT
easat-9094	373	26	”	"	PUNCT
easat-9094	374	1	the	the	DET
easat-9094	374	2	representatives	representative	NOUN
easat-9094	374	3	of	of	ADP
easat-9094	374	4	small	small	ADJ
easat-9094	374	5	companies	company	NOUN
easat-9094	374	6	also	also	ADV
easat-9094	374	7	raised	raise	VERB
easat-9094	374	8	the	the	DET
easat-9094	374	9	issue	issue	NOUN
easat-9094	374	10	of	of	ADP
easat-9094	374	11	the	the	DET
easat-9094	374	12	existence	existence	NOUN
easat-9094	374	13	of	of	ADP
easat-9094	374	14	a	a	DET
easat-9094	374	15	system	system	NOUN
easat-9094	374	16	that	that	PRON
easat-9094	374	17	might	might	AUX
easat-9094	374	18	not	not	PART
easat-9094	374	19	exist	exist	VERB
easat-9094	374	20	in	in	ADP
easat-9094	374	21	the	the	DET
easat-9094	374	22	long	long	ADJ
easat-9094	374	23	term	term	NOUN
easat-9094	374	24	.	.	PUNCT
easat-9094	375	1	this	this	DET
easat-9094	375	2	issue	issue	NOUN
easat-9094	375	3	was	be	AUX
easat-9094	375	4	raised	raise	VERB
easat-9094	375	5	by	by	ADP
easat-9094	375	6	a	a	PRON
easat-9094	375	7	,	,	PUNCT
easat-9094	375	8	“	"	PUNCT
easat-9094	375	9	there	there	PRON
easat-9094	375	10	are	be	VERB
easat-9094	375	11	cases	case	NOUN
easat-9094	375	12	where	where	SCONJ
easat-9094	375	13	,	,	PUNCT
easat-9094	375	14	after	after	ADP
easat-9094	375	15	a	a	DET
easat-9094	375	16	few	few	ADJ
easat-9094	375	17	years	year	NOUN
easat-9094	375	18	,	,	PUNCT
easat-9094	375	19	the	the	DET
easat-9094	375	20	system	system	NOUN
easat-9094	375	21	is	be	AUX
easat-9094	375	22	purchased	purchase	VERB
easat-9094	375	23	.	.	PUNCT
easat-9094	376	1	when	when	SCONJ
easat-9094	376	2	it	it	PRON
easat-9094	376	3	comes	come	VERB
easat-9094	376	4	time	time	NOUN
easat-9094	376	5	to	to	PART
easat-9094	376	6	be	be	AUX
easat-9094	376	7	reviewed	review	VERB
easat-9094	376	8	,	,	PUNCT
easat-9094	376	9	the	the	DET
easat-9094	376	10	system	system	NOUN
easat-9094	376	11	no	no	ADV
easat-9094	376	12	longer	long	ADV
easat-9094	376	13	exists	exist	VERB
easat-9094	376	14	or	or	CCONJ
easat-9094	376	15	can	can	AUX
easat-9094	376	16	no	no	ADV
easat-9094	376	17	longer	long	ADV
easat-9094	376	18	be	be	AUX
easat-9094	376	19	used	use	VERB
easat-9094	376	20	.	.	PUNCT
easat-9094	376	21	”	"	PUNCT
easat-9094	377	1	h	h	PROPN
easat-9094	377	2	also	also	ADV
easat-9094	377	3	mentioned	mention	VERB
easat-9094	377	4	,	,	PUNCT
easat-9094	377	5	“	"	PUNCT
easat-9094	377	6	there	there	PRON
easat-9094	377	7	are	be	VERB
easat-9094	377	8	aspects	aspect	NOUN
easat-9094	377	9	of	of	ADP
easat-9094	377	10	the	the	DET
easat-9094	377	11	system	system	NOUN
easat-9094	377	12	that	that	PRON
easat-9094	377	13	are	be	AUX
easat-9094	377	14	not	not	PART
easat-9094	377	15	user	user	NOUN
easat-9094	377	16	-	-	PUNCT
easat-9094	377	17	friendly	friendly	ADJ
easat-9094	377	18	and	and	CCONJ
easat-9094	377	19	need	need	VERB
easat-9094	377	20	to	to	PART
easat-9094	377	21	be	be	AUX
easat-9094	377	22	improved	improve	VERB
easat-9094	377	23	to	to	PART
easat-9094	377	24	ensure	ensure	VERB
easat-9094	377	25	its	its	PRON
easat-9094	377	26	suitability	suitability	NOUN
easat-9094	377	27	and	and	CCONJ
easat-9094	377	28	ease	ease	NOUN
easat-9094	377	29	of	of	ADP
easat-9094	377	30	use	use	NOUN
easat-9094	377	31	.	.	PUNCT
easat-9094	378	1	after	after	SCONJ
easat-9094	378	2	the	the	DET
easat-9094	378	3	details	detail	NOUN
easat-9094	378	4	are	be	AUX
easat-9094	378	5	entered	enter	VERB
easat-9094	378	6	into	into	ADP
easat-9094	378	7	the	the	DET
easat-9094	378	8	system	system	NOUN
easat-9094	378	9	,	,	PUNCT
easat-9094	378	10	the	the	DET
easat-9094	378	11	user	user	NOUN
easat-9094	378	12	is	be	AUX
easat-9094	378	13	given	give	VERB
easat-9094	378	14	a	a	DET
easat-9094	378	15	period	period	NOUN
easat-9094	378	16	of	of	ADP
easat-9094	378	17	three	three	NUM
easat-9094	378	18	working	work	VERB
easat-9094	378	19	days	day	NOUN
easat-9094	378	20	(	(	PUNCT
easat-9094	378	21	72	72	NUM
easat-9094	378	22	hours	hour	NOUN
easat-9094	378	23	)	)	PUNCT
easat-9094	378	24	for	for	ADP
easat-9094	378	25	customer	customer	NOUN
easat-9094	378	26	verification	verification	NOUN
easat-9094	378	27	.	.	PUNCT
easat-9094	379	1	if	if	SCONJ
easat-9094	379	2	not	not	PART
easat-9094	379	3	confirmed	confirm	VERB
easat-9094	379	4	within	within	ADP
easat-9094	379	5	that	that	DET
easat-9094	379	6	period	period	NOUN
easat-9094	379	7	,	,	PUNCT
easat-9094	379	8	the	the	DET
easat-9094	379	9	e	e	NOUN
easat-9094	379	10	-	-	NOUN
easat-9094	379	11	invoice	invoice	NOUN
easat-9094	379	12	will	will	AUX
easat-9094	379	13	be	be	AUX
easat-9094	379	14	rejected	reject	VERB
easat-9094	379	15	,	,	PUNCT
easat-9094	379	16	and	and	CCONJ
easat-9094	379	17	the	the	DET
easat-9094	379	18	transaction	transaction	NOUN
easat-9094	379	19	will	will	AUX
easat-9094	379	20	be	be	AUX
easat-9094	379	21	considered	consider	VERB
easat-9094	379	22	non	non	ADJ
easat-9094	379	23	-	-	ADJ
easat-9094	379	24	existent	existent	ADJ
easat-9094	379	25	.	.	PUNCT
easat-9094	379	26	”	"	PUNCT
easat-9094	380	1	he	he	PRON
easat-9094	380	2	also	also	ADV
easat-9094	380	3	raised	raise	VERB
easat-9094	380	4	concerns	concern	NOUN
easat-9094	380	5	about	about	ADP
easat-9094	380	6	how	how	SCONJ
easat-9094	380	7	the	the	DET
easat-9094	380	8	system	system	NOUN
easat-9094	380	9	needs	need	VERB
easat-9094	380	10	to	to	PART
easat-9094	380	11	comply	comply	VERB
easat-9094	380	12	with	with	ADP
easat-9094	380	13	the	the	DET
easat-9094	380	14	current	current	ADJ
easat-9094	380	15	law	law	NOUN
easat-9094	380	16	and	and	CCONJ
easat-9094	380	17	the	the	DET
easat-9094	380	18	company	company	NOUN
easat-9094	380	19	needs	need	VERB
easat-9094	380	20	to	to	PART
easat-9094	380	21	engage	engage	VERB
easat-9094	380	22	with	with	ADP
easat-9094	380	23	the	the	DET
easat-9094	380	24	consultant	consultant	NOUN
easat-9094	380	25	to	to	PART
easat-9094	380	26	ensure	ensure	VERB
easat-9094	380	27	the	the	DET
easat-9094	380	28	quality	quality	NOUN
easat-9094	380	29	of	of	ADP
easat-9094	380	30	services	service	NOUN
easat-9094	380	31	.	.	PUNCT
easat-9094	381	1	he	he	PRON
easat-9094	381	2	is	be	AUX
easat-9094	381	3	supported	support	VERB
easat-9094	381	4	by	by	ADP
easat-9094	381	5	m	m	PROPN
easat-9094	381	6	,	,	PUNCT
easat-9094	381	7	who	who	PRON
easat-9094	381	8	mentioned	mention	VERB
easat-9094	381	9	that	that	SCONJ
easat-9094	381	10	,	,	PUNCT
easat-9094	381	11	“	"	PUNCT
easat-9094	381	12	most	most	ADJ
easat-9094	381	13	aspects	aspect	NOUN
easat-9094	381	14	of	of	ADP
easat-9094	381	15	e	e	NOUN
easat-9094	381	16	-	-	NOUN
easat-9094	381	17	invoicing	invoicing	NOUN
easat-9094	381	18	are	be	AUX
easat-9094	381	19	closely	closely	ADV
easat-9094	381	20	related	relate	VERB
easat-9094	381	21	to	to	ADP
easat-9094	381	22	the	the	DET
easat-9094	381	23	tax	tax	NOUN
easat-9094	381	24	laws	law	NOUN
easat-9094	381	25	that	that	PRON
easat-9094	381	26	companies	company	NOUN
easat-9094	381	27	need	need	VERB
easat-9094	381	28	to	to	PART
easat-9094	381	29	comply	comply	VERB
easat-9094	381	30	with	with	ADP
easat-9094	381	31	.	.	PUNCT
easat-9094	382	1	it	it	PRON
easat-9094	382	2	is	be	AUX
easat-9094	382	3	important	important	ADJ
easat-9094	382	4	to	to	PART
easat-9094	382	5	appoint	appoint	VERB
easat-9094	382	6	a	a	DET
easat-9094	382	7	consultant	consultant	NOUN
easat-9094	382	8	who	who	PRON
easat-9094	382	9	is	be	AUX
easat-9094	382	10	truly	truly	ADV
easat-9094	382	11	qualified	qualified	ADJ
easat-9094	382	12	and	and	CCONJ
easat-9094	382	13	experienced	experience	VERB
easat-9094	382	14	in	in	ADP
easat-9094	382	15	the	the	DET
easat-9094	382	16	implementation	implementation	NOUN
easat-9094	382	17	of	of	ADP
easat-9094	382	18	the	the	DET
easat-9094	382	19	e	e	NOUN
easat-9094	382	20	-	-	ADJ
easat-9094	382	21	invoicing	invoicing	ADJ
easat-9094	382	22	system	system	NOUN
easat-9094	382	23	in	in	ADP
easat-9094	382	24	order	order	NOUN
easat-9094	382	25	to	to	PART
easat-9094	382	26	fit	fit	VERB
easat-9094	382	27	with	with	ADP
easat-9094	382	28	the	the	DET
easat-9094	382	29	existing	exist	VERB
easat-9094	382	30	system	system	NOUN
easat-9094	382	31	.	.	PUNCT
easat-9094	383	1	whenever	whenever	SCONJ
easat-9094	383	2	there	there	PRON
easat-9094	383	3	is	be	VERB
easat-9094	383	4	an	an	DET
easat-9094	383	5	update	update	NOUN
easat-9094	383	6	from	from	ADP
easat-9094	383	7	the	the	DET
easat-9094	383	8	erp	erp	NOUN
easat-9094	383	9	system	system	NOUN
easat-9094	383	10	provider	provider	NOUN
easat-9094	383	11	,	,	PUNCT
easat-9094	383	12	the	the	DET
easat-9094	383	13	company	company	NOUN
easat-9094	383	14	has	have	VERB
easat-9094	383	15	to	to	PART
easat-9094	383	16	bear	bear	VERB
easat-9094	383	17	the	the	DET
easat-9094	383	18	additional	additional	ADJ
easat-9094	383	19	costs	cost	NOUN
easat-9094	383	20	associated	associate	VERB
easat-9094	383	21	with	with	ADP
easat-9094	383	22	the	the	DET
easat-9094	383	23	software	software	NOUN
easat-9094	383	24	update	update	NOUN
easat-9094	383	25	.	.	PUNCT
easat-9094	383	26	”	"	PUNCT
easat-9094	384	1	4.4.2	4.4.2	NUM
easat-9094	384	2	.	.	PUNCT
easat-9094	385	1	the	the	DET
easat-9094	385	2	need	need	NOUN
easat-9094	385	3	for	for	ADP
easat-9094	385	4	format	format	NOUN
easat-9094	385	5	compatibility	compatibility	NOUN
easat-9094	385	6	another	another	DET
easat-9094	385	7	significant	significant	ADJ
easat-9094	385	8	challenge	challenge	NOUN
easat-9094	385	9	is	be	AUX
easat-9094	385	10	format	format	NOUN
easat-9094	385	11	compatibility	compatibility	NOUN
easat-9094	385	12	,	,	PUNCT
easat-9094	385	13	particularly	particularly	ADV
easat-9094	385	14	for	for	ADP
easat-9094	385	15	small	small	ADJ
easat-9094	385	16	and	and	CCONJ
easat-9094	385	17	medium	medium	ADJ
easat-9094	385	18	-	-	PUNCT
easat-9094	385	19	sized	sized	ADJ
easat-9094	385	20	enterprises	enterprise	NOUN
easat-9094	385	21	(	(	PUNCT
easat-9094	385	22	smes	sme	NOUN
easat-9094	385	23	)	)	PUNCT
easat-9094	385	24	.	.	PUNCT
easat-9094	386	1	many	many	ADJ
easat-9094	386	2	smes	sme	NOUN
easat-9094	386	3	face	face	VERB
easat-9094	386	4	difficulties	difficulty	NOUN
easat-9094	386	5	integrating	integrate	VERB
easat-9094	386	6	their	their	PRON
easat-9094	386	7	existing	exist	VERB
easat-9094	386	8	systems	system	NOUN
easat-9094	386	9	with	with	ADP
easat-9094	386	10	the	the	DET
easat-9094	386	11	mandated	mandate	VERB
easat-9094	386	12	e	e	NOUN
easat-9094	386	13	-	-	ADJ
easat-9094	386	14	invoice	invoice	ADJ
easat-9094	386	15	formats	format	NOUN
easat-9094	386	16	,	,	PUNCT
easat-9094	386	17	such	such	ADJ
easat-9094	386	18	as	as	ADP
easat-9094	386	19	xml	xml	NOUN
easat-9094	386	20	and	and	CCONJ
easat-9094	386	21	json	json	NOUN
easat-9094	386	22	.	.	PUNCT
easat-9094	387	1	upgrading	upgrade	VERB
easat-9094	387	2	their	their	PRON
easat-9094	387	3	systems	system	NOUN
easat-9094	387	4	to	to	PART
easat-9094	387	5	support	support	VERB
easat-9094	387	6	these	these	DET
easat-9094	387	7	formats	format	NOUN
easat-9094	387	8	often	often	ADV
easat-9094	387	9	requires	require	VERB
easat-9094	387	10	additional	additional	ADJ
easat-9094	387	11	investment	investment	NOUN
easat-9094	387	12	,	,	PUNCT
easat-9094	387	13	which	which	PRON
easat-9094	387	14	can	can	AUX
easat-9094	387	15	be	be	AUX
easat-9094	387	16	costly	costly	ADJ
easat-9094	387	17	and	and	CCONJ
easat-9094	387	18	technically	technically	ADV
easat-9094	387	19	challenging	challenging	ADJ
easat-9094	387	20	for	for	ADP
easat-9094	387	21	businesses	business	NOUN
easat-9094	387	22	with	with	ADP
easat-9094	387	23	limited	limited	ADJ
easat-9094	387	24	resources	resource	NOUN
easat-9094	387	25	.	.	PUNCT
easat-9094	388	1	based	base	VERB
easat-9094	388	2	on	on	ADP
easat-9094	388	3	his	his	PRON
easat-9094	388	4	experience	experience	NOUN
easat-9094	388	5	,	,	PUNCT
easat-9094	388	6	j	j	PROPN
easat-9094	388	7	mentioned	mention	VERB
easat-9094	388	8	that	that	SCONJ
easat-9094	388	9	the	the	DET
easat-9094	388	10	format	format	NOUN
easat-9094	388	11	and	and	CCONJ
easat-9094	388	12	the	the	DET
easat-9094	388	13	data	datum	NOUN
easat-9094	388	14	can	can	AUX
easat-9094	388	15	not	not	PART
easat-9094	388	16	be	be	AUX
easat-9094	388	17	directly	directly	ADV
easat-9094	388	18	keyed	key	VERB
easat-9094	388	19	into	into	ADP
easat-9094	388	20	the	the	DET
easat-9094	388	21	company	company	NOUN
easat-9094	388	22	’s	’s	PART
easat-9094	388	23	system	system	NOUN
easat-9094	388	24	if	if	SCONJ
easat-9094	388	25	the	the	DET
easat-9094	388	26	company	company	NOUN
easat-9094	388	27	does	do	AUX
easat-9094	388	28	not	not	PART
easat-9094	388	29	have	have	VERB
easat-9094	388	30	system	system	NOUN
easat-9094	388	31	integration	integration	NOUN
easat-9094	388	32	.	.	PUNCT
easat-9094	389	1	he	he	PRON
easat-9094	389	2	also	also	ADV
easat-9094	389	3	stated	state	VERB
easat-9094	389	4	,	,	PUNCT
easat-9094	389	5	“	"	PUNCT
easat-9094	389	6	e	e	NOUN
easat-9094	389	7	-	-	NOUN
easat-9094	389	8	invoices	invoice	NOUN
easat-9094	389	9	are	be	AUX
easat-9094	389	10	actually	actually	ADV
easat-9094	389	11	not	not	PART
easat-9094	389	12	like	like	ADP
easat-9094	389	13	traditional	traditional	ADJ
easat-9094	389	14	invoices	invoice	NOUN
easat-9094	389	15	that	that	PRON
easat-9094	389	16	we	we	PRON
easat-9094	389	17	usually	usually	ADV
easat-9094	389	18	print	print	VERB
easat-9094	389	19	or	or	CCONJ
easat-9094	389	20	store	store	VERB
easat-9094	389	21	in	in	ADP
easat-9094	389	22	pdf	pdf	NOUN
easat-9094	389	23	form	form	NOUN
easat-9094	389	24	.	.	PUNCT
easat-9094	390	1	it	it	PRON
easat-9094	390	2	is	be	AUX
easat-9094	390	3	digital	digital	ADJ
easat-9094	390	4	transaction	transaction	NOUN
easat-9094	390	5	data	datum	NOUN
easat-9094	390	6	in	in	ADP
easat-9094	390	7	a	a	DET
easat-9094	390	8	specific	specific	ADJ
easat-9094	390	9	format	format	NOUN
easat-9094	390	10	that	that	PRON
easat-9094	390	11	is	be	AUX
easat-9094	390	12	understood	understand	VERB
easat-9094	390	13	by	by	ADP
easat-9094	390	14	the	the	DET
easat-9094	390	15	system	system	NOUN
easat-9094	390	16	and	and	CCONJ
easat-9094	390	17	can	can	AUX
easat-9094	390	18	be	be	AUX
easat-9094	390	19	translated	translate	VERB
easat-9094	390	20	back	back	ADV
easat-9094	390	21	into	into	ADP
easat-9094	390	22	a	a	DET
easat-9094	390	23	more	more	ADV
easat-9094	390	24	human	human	ADJ
easat-9094	390	25	-	-	PUNCT
easat-9094	390	26	readable	readable	ADJ
easat-9094	390	27	display	display	NOUN
easat-9094	390	28	form	form	NOUN
easat-9094	390	29	if	if	SCONJ
easat-9094	390	30	necessary	necessary	ADJ
easat-9094	390	31	.	.	PUNCT
easat-9094	391	1	the	the	DET
easat-9094	391	2	e	e	NOUN
easat-9094	391	3	-	-	NOUN
easat-9094	391	4	invoice	invoice	NOUN
easat-9094	391	5	must	must	AUX
easat-9094	391	6	be	be	AUX
easat-9094	391	7	provided	provide	VERB
easat-9094	391	8	in	in	ADP
easat-9094	391	9	a	a	DET
easat-9094	391	10	specific	specific	ADJ
easat-9094	391	11	digital	digital	ADJ
easat-9094	391	12	format	format	NOUN
easat-9094	391	13	,	,	PUNCT
easat-9094	391	14	i.e.	i.e.	X
easat-9094	391	15	,	,	PUNCT
easat-9094	391	16	xml	xml	NOUN
easat-9094	391	17	or	or	CCONJ
easat-9094	391	18	json	json	NOUN
easat-9094	391	19	,	,	PUNCT
easat-9094	391	20	according	accord	VERB
easat-9094	391	21	to	to	ADP
easat-9094	391	22	the	the	DET
easat-9094	391	23	technical	technical	ADJ
easat-9094	391	24	stipulations	stipulation	NOUN
easat-9094	391	25	specified	specify	VERB
easat-9094	391	26	by	by	ADP
easat-9094	391	27	the	the	DET
easat-9094	391	28	authorities	authority	NOUN
easat-9094	391	29	.	.	PUNCT
easat-9094	392	1	do	do	AUX
easat-9094	392	2	n’t	not	PART
easat-9094	392	3	get	get	VERB
easat-9094	392	4	me	i	PRON
easat-9094	392	5	wrong	wrong	ADJ
easat-9094	392	6	—	—	PUNCT
easat-9094	392	7	an	an	DET
easat-9094	392	8	e	e	NOUN
easat-9094	392	9	-	-	NOUN
easat-9094	392	10	invoice	invoice	NOUN
easat-9094	392	11	is	be	AUX
easat-9094	392	12	not	not	PART
easat-9094	392	13	just	just	ADV
easat-9094	392	14	a	a	DET
easat-9094	392	15	soft	soft	ADJ
easat-9094	392	16	copy	copy	NOUN
easat-9094	392	17	of	of	ADP
easat-9094	392	18	a	a	DET
easat-9094	392	19	regular	regular	ADJ
easat-9094	392	20	invoice	invoice	NOUN
easat-9094	392	21	but	but	CCONJ
easat-9094	392	22	refers	refer	VERB
easat-9094	392	23	to	to	ADP
easat-9094	392	24	a	a	DET
easat-9094	392	25	digital	digital	ADJ
easat-9094	392	26	transaction	transaction	NOUN
easat-9094	392	27	that	that	PRON
easat-9094	392	28	is	be	AUX
easat-9094	392	29	recorded	record	VERB
easat-9094	392	30	and	and	CCONJ
easat-9094	392	31	transmitted	transmit	VERB
easat-9094	392	32	in	in	ADP
easat-9094	392	33	the	the	DET
easat-9094	392	34	form	form	NOUN
easat-9094	392	35	of	of	ADP
easat-9094	392	36	data	datum	NOUN
easat-9094	392	37	that	that	PRON
easat-9094	392	38	can	can	AUX
easat-9094	392	39	be	be	AUX
easat-9094	392	40	read	read	VERB
easat-9094	392	41	by	by	ADP
easat-9094	392	42	the	the	DET
easat-9094	392	43	system	system	NOUN
easat-9094	392	44	.	.	PUNCT
easat-9094	393	1	e	e	X
easat-9094	393	2	-	-	NOUN
easat-9094	393	3	invoices	invoice	NOUN
easat-9094	393	4	are	be	AUX
easat-9094	393	5	provided	provide	VERB
easat-9094	393	6	in	in	ADP
easat-9094	393	7	a	a	DET
easat-9094	393	8	technical	technical	ADJ
easat-9094	393	9	format	format	NOUN
easat-9094	393	10	(	(	PUNCT
easat-9094	393	11	system	system	NOUN
easat-9094	393	12	language	language	NOUN
easat-9094	393	13	)	)	PUNCT
easat-9094	393	14	that	that	PRON
easat-9094	393	15	can	can	AUX
easat-9094	393	16	not	not	PART
easat-9094	393	17	be	be	AUX
easat-9094	393	18	directly	directly	ADV
easat-9094	393	19	read	read	VERB
easat-9094	393	20	by	by	ADP
easat-9094	393	21	humans	human	NOUN
easat-9094	393	22	;	;	PUNCT
easat-9094	393	23	instead	instead	ADV
easat-9094	393	24	,	,	PUNCT
easat-9094	393	25	they	they	PRON
easat-9094	393	26	are	be	AUX
easat-9094	393	27	only	only	ADV
easat-9094	393	28	understood	understand	VERB
easat-9094	393	29	and	and	CCONJ
easat-9094	393	30	processed	process	VERB
easat-9094	393	31	by	by	ADP
easat-9094	393	32	computer	computer	NOUN
easat-9094	393	33	systems	system	NOUN
easat-9094	393	34	.	.	PUNCT
easat-9094	394	1	when	when	SCONJ
easat-9094	394	2	we	we	PRON
easat-9094	394	3	download	download	VERB
easat-9094	394	4	the	the	DET
easat-9094	394	5	e	e	NOUN
easat-9094	394	6	-	-	ADJ
easat-9094	394	7	invoice	invoice	ADJ
easat-9094	394	8	data	datum	NOUN
easat-9094	394	9	,	,	PUNCT
easat-9094	394	10	it	it	PRON
easat-9094	394	11	will	will	AUX
easat-9094	394	12	not	not	PART
easat-9094	394	13	automatically	automatically	ADV
easat-9094	394	14	enter	enter	VERB
easat-9094	394	15	the	the	DET
easat-9094	394	16	system	system	NOUN
easat-9094	394	17	.	.	PUNCT
easat-9094	395	1	on	on	ADP
easat-9094	395	2	the	the	DET
easat-9094	395	3	other	other	ADJ
easat-9094	395	4	hand	hand	NOUN
easat-9094	395	5	,	,	PUNCT
easat-9094	395	6	the	the	DET
easat-9094	395	7	data	datum	NOUN
easat-9094	395	8	has	have	VERB
easat-9094	395	9	to	to	PART
easat-9094	395	10	be	be	AUX
easat-9094	395	11	re	re	VERB
easat-9094	395	12	-	-	VERB
easat-9094	395	13	entered	entered	ADJ
easat-9094	395	14	(	(	PUNCT
easat-9094	395	15	key	key	NOUN
easat-9094	395	16	in	in	ADP
easat-9094	395	17	)	)	PUNCT
easat-9094	395	18	manually	manually	ADV
easat-9094	395	19	if	if	SCONJ
easat-9094	395	20	there	there	PRON
easat-9094	395	21	is	be	VERB
easat-9094	395	22	no	no	DET
easat-9094	395	23	system	system	NOUN
easat-9094	395	24	integration	integration	NOUN
easat-9094	395	25	.	.	PUNCT
easat-9094	396	1	as	as	ADP
easat-9094	396	2	a	a	DET
easat-9094	396	3	payer	payer	NOUN
easat-9094	396	4	(	(	PUNCT
easat-9094	396	5	not	not	PART
easat-9094	396	6	a	a	DET
easat-9094	396	7	supplier	supplier	NOUN
easat-9094	396	8	)	)	PUNCT
easat-9094	396	9	,	,	PUNCT
easat-9094	396	10	we	we	PRON
easat-9094	396	11	need	need	VERB
easat-9094	396	12	to	to	PART
easat-9094	396	13	complete	complete	VERB
easat-9094	396	14	the	the	DET
easat-9094	396	15	required	require	VERB
easat-9094	396	16	details	detail	NOUN
easat-9094	396	17	such	such	ADJ
easat-9094	396	18	as	as	ADP
easat-9094	396	19	supplier	supplier	NOUN
easat-9094	396	20	i	i	PROPN
easat-9094	396	21	d	d	PROPN
easat-9094	396	22	,	,	PUNCT
easat-9094	396	23	registration	registration	NOUN
easat-9094	396	24	number	number	NOUN
easat-9094	396	25	,	,	PUNCT
easat-9094	396	26	as	as	ADV
easat-9094	396	27	well	well	ADV
easat-9094	396	28	as	as	ADP
easat-9094	396	29	tax	tax	NOUN
easat-9094	396	30	details	detail	NOUN
easat-9094	396	31	before	before	SCONJ
easat-9094	396	32	the	the	DET
easat-9094	396	33	e	e	NOUN
easat-9094	396	34	-	-	NOUN
easat-9094	396	35	invoice	invoice	NOUN
easat-9094	396	36	can	can	AUX
easat-9094	396	37	be	be	AUX
easat-9094	396	38	sent	send	VERB
easat-9094	396	39	.	.	PUNCT
easat-9094	396	40	”	"	PUNCT
easat-9094	397	1	the	the	DET
easat-9094	397	2	small	small	ADJ
easat-9094	397	3	company	company	NOUN
easat-9094	397	4	representative	representative	VERB
easat-9094	397	5	a	a	DET
easat-9094	397	6	mentioned	mention	VERB
easat-9094	397	7	,	,	PUNCT
easat-9094	397	8	“	"	PUNCT
easat-9094	397	9	we	we	PRON
easat-9094	397	10	need	need	VERB
easat-9094	397	11	to	to	PART
easat-9094	397	12	come	come	VERB
easat-9094	397	13	across	across	ADP
easat-9094	397	14	as	as	ADP
easat-9094	397	15	professional	professional	ADJ
easat-9094	397	16	advisors	advisor	NOUN
easat-9094	397	17	to	to	ADP
easat-9094	397	18	clients	client	NOUN
easat-9094	397	19	since	since	SCONJ
easat-9094	397	20	there	there	PRON
easat-9094	397	21	is	be	VERB
easat-9094	397	22	involved	involve	VERB
easat-9094	397	23	technical	technical	ADJ
easat-9094	397	24	format	format	NOUN
easat-9094	397	25	,	,	PUNCT
easat-9094	397	26	identify	identify	VERB
easat-9094	397	27	what	what	PRON
easat-9094	397	28	they	they	PRON
easat-9094	397	29	do	do	AUX
easat-9094	397	30	n't	not	PART
easat-9094	397	31	understand	understand	VERB
easat-9094	397	32	,	,	PUNCT
easat-9094	397	33	and	and	CCONJ
easat-9094	397	34	offer	offer	VERB
easat-9094	397	35	support	support	NOUN
easat-9094	397	36	through	through	ADP
easat-9094	397	37	training	training	NOUN
easat-9094	397	38	and	and	CCONJ
easat-9094	397	39	implementation	implementation	NOUN
easat-9094	397	40	guidance	guidance	NOUN
easat-9094	397	41	.	.	PUNCT
easat-9094	397	42	”	"	PUNCT
easat-9094	398	1	additionally	additionally	ADV
easat-9094	398	2	,	,	PUNCT
easat-9094	398	3	tax	tax	NOUN
easat-9094	398	4	freelancer	freelancer	NOUN
easat-9094	398	5	h	h	NOUN
easat-9094	398	6	believed	believe	VERB
easat-9094	398	7	that	that	SCONJ
easat-9094	398	8	clients	client	NOUN
easat-9094	398	9	need	need	VERB
easat-9094	398	10	to	to	PART
easat-9094	398	11	understand	understand	VERB
easat-9094	398	12	better	well	ADJ
easat-9094	398	13	the	the	DET
easat-9094	398	14	format	format	NOUN
easat-9094	398	15	of	of	ADP
easat-9094	398	16	e	e	NOUN
easat-9094	398	17	-	-	NOUN
easat-9094	398	18	invoice	invoice	ADJ
easat-9094	398	19	and	and	CCONJ
easat-9094	398	20	not	not	PART
easat-9094	398	21	only	only	ADV
easat-9094	398	22	pdf	pdf	NOUN
easat-9094	398	23	.	.	PUNCT
easat-9094	399	1	he	he	PRON
easat-9094	399	2	said	say	VERB
easat-9094	399	3	“	"	PUNCT
easat-9094	399	4	systems	system	NOUN
easat-9094	399	5	such	such	ADJ
easat-9094	399	6	as	as	ADP
easat-9094	399	7	e	e	NOUN
easat-9094	399	8	-	-	NOUN
easat-9094	399	9	invoice	invoice	ADJ
easat-9094	399	10	only	only	ADV
easat-9094	399	11	accept	accept	VERB
easat-9094	399	12	files	file	NOUN
easat-9094	399	13	in	in	ADP
easat-9094	399	14	xml	xml	NOUN
easat-9094	399	15	or	or	CCONJ
easat-9094	399	16	json	json	NOUN
easat-9094	399	17	format	format	NOUN
easat-9094	399	18	as	as	SCONJ
easat-9094	399	19	specified	specify	VERB
easat-9094	399	20	.	.	PUNCT
easat-9094	400	1	if	if	SCONJ
easat-9094	400	2	sent	send	VERB
easat-9094	400	3	in	in	ADP
easat-9094	400	4	another	another	DET
easat-9094	400	5	format	format	NOUN
easat-9094	400	6	,	,	PUNCT
easat-9094	400	7	such	such	ADJ
easat-9094	400	8	as	as	ADP
easat-9094	400	9	pdf	pdf	NOUN
easat-9094	400	10	,	,	PUNCT
easat-9094	400	11	it	it	PRON
easat-9094	400	12	will	will	AUX
easat-9094	400	13	not	not	PART
easat-9094	400	14	be	be	AUX
easat-9094	400	15	accepted	accept	VERB
easat-9094	400	16	by	by	ADP
easat-9094	400	17	the	the	DET
easat-9094	400	18	system	system	NOUN
easat-9094	400	19	.	.	PUNCT
easat-9094	400	20	”	"	PUNCT
easat-9094	401	1	4.5	4.5	NUM
easat-9094	401	2	.	.	PUNCT
easat-9094	401	3	internet	internet	NOUN
easat-9094	401	4	and	and	CCONJ
easat-9094	401	5	server	server	NOUN
easat-9094	401	6	limitations	limitation	NOUN
easat-9094	401	7	additionally	additionally	ADV
easat-9094	401	8	,	,	PUNCT
easat-9094	401	9	internet	internet	NOUN
easat-9094	401	10	connectivity	connectivity	NOUN
easat-9094	401	11	issues	issue	NOUN
easat-9094	401	12	present	present	VERB
easat-9094	401	13	a	a	DET
easat-9094	401	14	challenge	challenge	NOUN
easat-9094	401	15	,	,	PUNCT
easat-9094	401	16	particularly	particularly	ADV
easat-9094	401	17	for	for	ADP
easat-9094	401	18	businesses	business	NOUN
easat-9094	401	19	.	.	PUNCT
easat-9094	402	1	slow	slow	ADJ
easat-9094	402	2	or	or	CCONJ
easat-9094	402	3	unstable	unstable	ADJ
easat-9094	402	4	internet	internet	NOUN
easat-9094	402	5	connections	connection	NOUN
easat-9094	402	6	can	can	AUX
easat-9094	402	7	cause	cause	VERB
easat-9094	402	8	inefficiencies	inefficiency	NOUN
easat-9094	402	9	in	in	ADP
easat-9094	402	10	the	the	DET
easat-9094	402	11	invoicing	invoicing	NOUN
easat-9094	402	12	process	process	NOUN
easat-9094	402	13	,	,	PUNCT
easat-9094	402	14	as	as	SCONJ
easat-9094	402	15	taxpayers	taxpayer	NOUN
easat-9094	402	16	may	may	AUX
easat-9094	402	17	experience	experience	VERB
easat-9094	402	18	delays	delay	NOUN
easat-9094	402	19	when	when	SCONJ
easat-9094	402	20	submitting	submit	VERB
easat-9094	402	21	data	datum	NOUN
easat-9094	402	22	for	for	ADP
easat-9094	402	23	validation	validation	NOUN
easat-9094	402	24	.	.	PUNCT
easat-9094	403	1	the	the	DET
easat-9094	403	2	participants	participant	NOUN
easat-9094	403	3	expressed	express	VERB
easat-9094	403	4	concerns	concern	NOUN
easat-9094	403	5	that	that	SCONJ
easat-9094	403	6	these	these	DET
easat-9094	403	7	infrastructure	infrastructure	NOUN
easat-9094	403	8	limitations	limitation	NOUN
easat-9094	403	9	could	could	AUX
easat-9094	403	10	further	far	ADV
easat-9094	403	11	complicate	complicate	VERB
easat-9094	403	12	the	the	DET
easat-9094	403	13	adoption	adoption	NOUN
easat-9094	403	14	of	of	ADP
easat-9094	403	15	e	e	NOUN
easat-9094	403	16	-	-	NOUN
easat-9094	403	17	invoicing	invoicing	ADJ
easat-9094	403	18	,	,	PUNCT
easat-9094	403	19	leading	lead	VERB
easat-9094	403	20	to	to	ADP
easat-9094	403	21	operational	operational	ADJ
easat-9094	403	22	disruptions	disruption	NOUN
easat-9094	403	23	and	and	CCONJ
easat-9094	403	24	compliance	compliance	NOUN
easat-9094	403	25	challenges	challenge	NOUN
easat-9094	403	26	.	.	PUNCT
easat-9094	404	1	this	this	DET
easat-9094	404	2	limitation	limitation	NOUN
easat-9094	404	3	is	be	AUX
easat-9094	404	4	raised	raise	VERB
easat-9094	404	5	by	by	ADP
easat-9094	404	6	t	t	PROPN
easat-9094	404	7	,	,	PUNCT
easat-9094	404	8	who	who	PRON
easat-9094	404	9	highlighted	highlight	VERB
easat-9094	404	10	“	"	PUNCT
easat-9094	404	11	the	the	DET
easat-9094	404	12	main	main	ADJ
easat-9094	404	13	problem	problem	NOUN
easat-9094	404	14	lies	lie	VERB
easat-9094	404	15	in	in	ADP
easat-9094	404	16	the	the	DET
easat-9094	404	17	system	system	NOUN
easat-9094	404	18	itself	itself	PRON
easat-9094	404	19	,	,	PUNCT
easat-9094	404	20	where	where	SCONJ
easat-9094	404	21	technical	technical	ADJ
easat-9094	404	22	glitches	glitch	NOUN
easat-9094	404	23	can	can	AUX
easat-9094	404	24	cause	cause	VERB
easat-9094	404	25	glitches	glitch	NOUN
easat-9094	404	26	in	in	ADP
easat-9094	404	27	operations	operation	NOUN
easat-9094	404	28	.	.	PUNCT
easat-9094	405	1	if	if	SCONJ
easat-9094	405	2	the	the	DET
easat-9094	405	3	system	system	NOUN
easat-9094	405	4	is	be	AUX
easat-9094	405	5	in	in	ADP
easat-9094	405	6	a	a	DET
easat-9094	405	7	stable	stable	ADJ
easat-9094	405	8	state	state	NOUN
easat-9094	405	9	,	,	PUNCT
easat-9094	405	10	most	most	ADJ
easat-9094	405	11	technical	technical	ADJ
easat-9094	405	12	issues	issue	NOUN
easat-9094	405	13	can	can	AUX
easat-9094	405	14	be	be	AUX
easat-9094	405	15	2102	2102	NUM
easat-9094	405	16	edelweiss	edelweiss	PROPN
easat-9094	405	17	applied	apply	VERB
easat-9094	405	18	science	science	NOUN
easat-9094	405	19	and	and	CCONJ
easat-9094	405	20	technology	technology	NOUN
easat-9094	405	21	issn	issn	PROPN
easat-9094	405	22	:	:	PUNCT
easat-9094	405	23	2576	2576	NUM
easat-9094	405	24	-	-	SYM
easat-9094	405	25	8484	8484	NUM
easat-9094	405	26	vol	vol	NOUN
easat-9094	405	27	.	.	PROPN
easat-9094	406	1	9	9	NUM
easat-9094	406	2	,	,	PUNCT
easat-9094	406	3	no	no	INTJ
easat-9094	406	4	.	.	NOUN
easat-9094	406	5	7	7	NUM
easat-9094	406	6	:	:	SYM
easat-9094	406	7	2090	2090	NUM
easat-9094	406	8	-	-	SYM
easat-9094	406	9	2107	2107	NUM
easat-9094	406	10	,	,	PUNCT
easat-9094	406	11	2025	2025	NUM
easat-9094	406	12	doi	doi	NOUN
easat-9094	406	13	:	:	PUNCT
easat-9094	406	14	10.55214/2576	10.55214/2576	NUM
easat-9094	406	15	-	-	SYM
easat-9094	406	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	407	1	©	©	PROPN
easat-9094	407	2	2025	2025	NUM
easat-9094	407	3	by	by	ADP
easat-9094	407	4	the	the	DET
easat-9094	407	5	authors	author	NOUN
easat-9094	407	6	;	;	PUNCT
easat-9094	407	7	licensee	licensee	PROPN
easat-9094	407	8	learning	learning	PROPN
easat-9094	407	9	gate	gate	PROPN
easat-9094	407	10	avoided	avoid	VERB
easat-9094	407	11	.	.	PUNCT
easat-9094	408	1	system	system	NOUN
easat-9094	408	2	efficiency	efficiency	NOUN
easat-9094	408	3	is	be	AUX
easat-9094	408	4	a	a	DET
easat-9094	408	5	key	key	ADJ
easat-9094	408	6	factor	factor	NOUN
easat-9094	408	7	that	that	PRON
easat-9094	408	8	affects	affect	VERB
easat-9094	408	9	the	the	DET
easat-9094	408	10	smooth	smooth	ADJ
easat-9094	408	11	running	running	NOUN
easat-9094	408	12	of	of	ADP
easat-9094	408	13	operations	operation	NOUN
easat-9094	408	14	,	,	PUNCT
easat-9094	408	15	especially	especially	ADV
easat-9094	408	16	for	for	ADP
easat-9094	408	17	large	large	ADJ
easat-9094	408	18	-	-	PUNCT
easat-9094	408	19	scale	scale	NOUN
easat-9094	408	20	companies	company	NOUN
easat-9094	408	21	.	.	PUNCT
easat-9094	408	22	”	"	PUNCT
easat-9094	409	1	the	the	DET
easat-9094	409	2	representatives	representative	NOUN
easat-9094	409	3	for	for	ADP
easat-9094	409	4	small	small	ADJ
easat-9094	409	5	companies	company	NOUN
easat-9094	409	6	also	also	ADV
easat-9094	409	7	emphasised	emphasise	VERB
easat-9094	409	8	that	that	SCONJ
easat-9094	409	9	internet	internet	NOUN
easat-9094	409	10	access	access	NOUN
easat-9094	409	11	needs	need	VERB
easat-9094	409	12	to	to	PART
easat-9094	409	13	be	be	AUX
easat-9094	409	14	stable	stable	ADJ
easat-9094	409	15	when	when	SCONJ
easat-9094	409	16	generating	generate	VERB
easat-9094	409	17	e	e	NOUN
easat-9094	409	18	-	-	NOUN
easat-9094	409	19	invoices	invoice	NOUN
easat-9094	409	20	and	and	CCONJ
easat-9094	409	21	storing	store	VERB
easat-9094	409	22	data	datum	NOUN
easat-9094	409	23	via	via	ADP
easat-9094	409	24	a	a	DET
easat-9094	409	25	server	server	NOUN
easat-9094	409	26	.	.	PUNCT
easat-9094	410	1	r	r	NOUN
easat-9094	410	2	also	also	ADV
easat-9094	410	3	mentioned	mention	VERB
easat-9094	410	4	that	that	SCONJ
easat-9094	410	5	“	"	PUNCT
easat-9094	410	6	not	not	PART
easat-9094	410	7	all	all	DET
easat-9094	410	8	users	user	NOUN
easat-9094	410	9	have	have	VERB
easat-9094	410	10	stable	stable	ADJ
easat-9094	410	11	internet	internet	NOUN
easat-9094	410	12	access	access	NOUN
easat-9094	410	13	.	.	PUNCT
easat-9094	411	1	therefore	therefore	ADV
easat-9094	411	2	,	,	PUNCT
easat-9094	411	3	e	e	NOUN
easat-9094	411	4	-	-	NOUN
easat-9094	411	5	invoices	invoice	NOUN
easat-9094	411	6	can	can	AUX
easat-9094	411	7	not	not	PART
easat-9094	411	8	be	be	AUX
easat-9094	411	9	generated	generate	VERB
easat-9094	411	10	without	without	ADP
easat-9094	411	11	an	an	DET
easat-9094	411	12	adequate	adequate	ADJ
easat-9094	411	13	internet	internet	NOUN
easat-9094	411	14	connection	connection	NOUN
easat-9094	411	15	.	.	PUNCT
easat-9094	412	1	once	once	SCONJ
easat-9094	412	2	the	the	DET
easat-9094	412	3	e	e	NOUN
easat-9094	412	4	-	-	NOUN
easat-9094	412	5	invoice	invoice	NOUN
easat-9094	412	6	is	be	AUX
easat-9094	412	7	generated	generate	VERB
easat-9094	412	8	,	,	PUNCT
easat-9094	412	9	it	it	PRON
easat-9094	412	10	needs	need	VERB
easat-9094	412	11	to	to	PART
easat-9094	412	12	be	be	AUX
easat-9094	412	13	sent	send	VERB
easat-9094	412	14	immediately	immediately	ADV
easat-9094	412	15	to	to	ADP
easat-9094	412	16	the	the	DET
easat-9094	412	17	customer	customer	NOUN
easat-9094	412	18	and	and	CCONJ
easat-9094	412	19	also	also	ADV
easat-9094	412	20	reported	report	VERB
easat-9094	412	21	to	to	ADP
easat-9094	412	22	the	the	DET
easat-9094	412	23	inland	inland	ADJ
easat-9094	412	24	revenue	revenue	NOUN
easat-9094	412	25	board	board	NOUN
easat-9094	412	26	(	(	PUNCT
easat-9094	412	27	irb	irb	PROPN
easat-9094	412	28	)	)	PUNCT
easat-9094	412	29	,	,	PUNCT
easat-9094	412	30	usually	usually	ADV
easat-9094	412	31	before	before	ADP
easat-9094	412	32	or	or	CCONJ
easat-9094	412	33	on	on	ADP
easat-9094	412	34	the	the	DET
easat-9094	412	35	7th	7th	NOUN
easat-9094	412	36	of	of	ADP
easat-9094	412	37	the	the	DET
easat-9094	412	38	month	month	NOUN
easat-9094	412	39	.	.	PUNCT
easat-9094	413	1	the	the	DET
easat-9094	413	2	information	information	NOUN
easat-9094	413	3	sent	send	VERB
easat-9094	413	4	by	by	ADP
easat-9094	413	5	the	the	DET
easat-9094	413	6	supplier	supplier	NOUN
easat-9094	413	7	to	to	ADP
easat-9094	413	8	our	our	PRON
easat-9094	413	9	company	company	NOUN
easat-9094	413	10	's	's	PART
easat-9094	413	11	tax	tax	NOUN
easat-9094	413	12	number	number	NOUN
easat-9094	413	13	will	will	AUX
easat-9094	413	14	be	be	AUX
easat-9094	413	15	stored	store	VERB
easat-9094	413	16	in	in	ADP
easat-9094	413	17	irb	irb	PROPN
easat-9094	413	18	's	's	PART
easat-9094	413	19	cloud	cloud	NOUN
easat-9094	413	20	system	system	NOUN
easat-9094	413	21	for	for	ADP
easat-9094	413	22	365	365	NUM
easat-9094	413	23	days	day	NOUN
easat-9094	413	24	.	.	PUNCT
easat-9094	414	1	only	only	ADV
easat-9094	414	2	documents	document	NOUN
easat-9094	414	3	for	for	ADP
easat-9094	414	4	the	the	DET
easat-9094	414	5	last	last	ADJ
easat-9094	414	6	31	31	NUM
easat-9094	414	7	days	day	NOUN
easat-9094	414	8	can	can	AUX
easat-9094	414	9	be	be	AUX
easat-9094	414	10	displayed	display	VERB
easat-9094	414	11	,	,	PUNCT
easat-9094	414	12	and	and	CCONJ
easat-9094	414	13	the	the	DET
easat-9094	414	14	selection	selection	NOUN
easat-9094	414	15	of	of	ADP
easat-9094	414	16	date	date	NOUN
easat-9094	414	17	ranges	range	VERB
easat-9094	414	18	is	be	AUX
easat-9094	414	19	limited	limit	VERB
easat-9094	414	20	to	to	ADP
easat-9094	414	21	a	a	DET
easat-9094	414	22	maximum	maximum	NOUN
easat-9094	414	23	of	of	ADP
easat-9094	414	24	10	10	NUM
easat-9094	414	25	days	day	NOUN
easat-9094	414	26	at	at	ADP
easat-9094	414	27	a	a	DET
easat-9094	414	28	time	time	NOUN
easat-9094	414	29	.	.	PUNCT
easat-9094	414	30	”	"	PUNCT
easat-9094	415	1	the	the	DET
easat-9094	415	2	issue	issue	NOUN
easat-9094	415	3	of	of	ADP
easat-9094	415	4	internet	internet	NOUN
easat-9094	415	5	,	,	PUNCT
easat-9094	415	6	data	datum	NOUN
easat-9094	415	7	storage	storage	NOUN
easat-9094	415	8	,	,	PUNCT
easat-9094	415	9	and	and	CCONJ
easat-9094	415	10	technical	technical	ADJ
easat-9094	415	11	systems	system	NOUN
easat-9094	415	12	related	relate	VERB
easat-9094	415	13	to	to	ADP
easat-9094	415	14	the	the	DET
easat-9094	415	15	government	government	NOUN
easat-9094	415	16	system	system	NOUN
easat-9094	415	17	was	be	AUX
easat-9094	415	18	also	also	ADV
easat-9094	415	19	raised	raise	VERB
easat-9094	415	20	by	by	ADP
easat-9094	415	21	a	a	PRON
easat-9094	415	22	,	,	PUNCT
easat-9094	415	23	“	"	PUNCT
easat-9094	415	24	the	the	DET
easat-9094	415	25	irb	irb	NOUN
easat-9094	415	26	system	system	NOUN
easat-9094	415	27	sometimes	sometimes	ADV
easat-9094	415	28	experiences	experience	VERB
easat-9094	415	29	technical	technical	ADJ
easat-9094	415	30	problems	problem	NOUN
easat-9094	415	31	that	that	PRON
easat-9094	415	32	are	be	AUX
easat-9094	415	33	difficult	difficult	ADJ
easat-9094	415	34	to	to	PART
easat-9094	415	35	predict	predict	VERB
easat-9094	415	36	.	.	PUNCT
easat-9094	416	1	for	for	ADP
easat-9094	416	2	example	example	NOUN
easat-9094	416	3	,	,	PUNCT
easat-9094	416	4	during	during	ADP
easat-9094	416	5	the	the	DET
easat-9094	416	6	e	e	NOUN
easat-9094	416	7	-	-	ADJ
easat-9094	416	8	filing	filing	NOUN
easat-9094	416	9	process	process	NOUN
easat-9094	416	10	,	,	PUNCT
easat-9094	416	11	there	there	PRON
easat-9094	416	12	is	be	VERB
easat-9094	416	13	a	a	DET
easat-9094	416	14	delay	delay	NOUN
easat-9094	416	15	due	due	ADP
easat-9094	416	16	to	to	ADP
easat-9094	416	17	server	server	NOUN
easat-9094	416	18	problems	problem	NOUN
easat-9094	416	19	.	.	PUNCT
easat-9094	417	1	this	this	PRON
easat-9094	417	2	is	be	AUX
easat-9094	417	3	more	more	ADV
easat-9094	417	4	complicated	complicated	ADJ
easat-9094	417	5	in	in	ADP
easat-9094	417	6	e	e	NOUN
easat-9094	417	7	-	-	ADJ
easat-9094	417	8	invoicing	invoicing	ADJ
easat-9094	417	9	systems	system	NOUN
easat-9094	417	10	as	as	SCONJ
easat-9094	417	11	it	it	PRON
easat-9094	417	12	involves	involve	VERB
easat-9094	417	13	coordination	coordination	NOUN
easat-9094	417	14	with	with	ADP
easat-9094	417	15	apis	apis	PROPN
easat-9094	417	16	,	,	PUNCT
easat-9094	417	17	accounting	accounting	NOUN
easat-9094	417	18	systems	system	NOUN
easat-9094	417	19	,	,	PUNCT
easat-9094	417	20	middleware	middleware	NOUN
easat-9094	417	21	,	,	PUNCT
easat-9094	417	22	and	and	CCONJ
easat-9094	417	23	even	even	ADV
easat-9094	417	24	third	third	ADJ
easat-9094	417	25	parties	party	NOUN
easat-9094	417	26	.	.	PUNCT
easat-9094	418	1	systems	system	NOUN
easat-9094	418	2	operated	operate	VERB
easat-9094	418	3	by	by	ADP
easat-9094	418	4	government	government	NOUN
easat-9094	418	5	agencies	agency	NOUN
easat-9094	418	6	sometimes	sometimes	ADV
easat-9094	418	7	experience	experience	VERB
easat-9094	418	8	slowdowns	slowdown	NOUN
easat-9094	418	9	or	or	CCONJ
easat-9094	418	10	'	'	PUNCT
easat-9094	418	11	hangovers	hangover	NOUN
easat-9094	418	12	'	'	PUNCT
easat-9094	418	13	at	at	ADP
easat-9094	418	14	certain	certain	ADJ
easat-9094	418	15	times	time	NOUN
easat-9094	418	16	with	with	ADP
easat-9094	418	17	high	high	ADJ
easat-9094	418	18	traffic	traffic	NOUN
easat-9094	418	19	.	.	PUNCT
easat-9094	418	20	”	"	PUNCT
easat-9094	419	1	h	h	PROPN
easat-9094	419	2	added	add	VERB
easat-9094	419	3	that	that	SCONJ
easat-9094	419	4	“	"	PUNCT
easat-9094	419	5	other	other	ADJ
easat-9094	419	6	problems	problem	NOUN
easat-9094	419	7	may	may	AUX
easat-9094	419	8	stem	stem	VERB
easat-9094	419	9	from	from	ADP
easat-9094	419	10	poor	poor	ADJ
easat-9094	419	11	internet	internet	NOUN
easat-9094	419	12	connections	connection	NOUN
easat-9094	419	13	or	or	CCONJ
easat-9094	419	14	unstable	unstable	ADJ
easat-9094	419	15	system	system	NOUN
easat-9094	419	16	servers	server	NOUN
easat-9094	419	17	.	.	PUNCT
easat-9094	420	1	for	for	ADP
easat-9094	420	2	example	example	NOUN
easat-9094	420	3	,	,	PUNCT
easat-9094	420	4	if	if	SCONJ
easat-9094	420	5	the	the	DET
easat-9094	420	6	mytax	mytax	NOUN
easat-9094	420	7	site	site	NOUN
easat-9094	420	8	is	be	AUX
easat-9094	420	9	open	open	ADJ
easat-9094	420	10	for	for	ADP
easat-9094	420	11	too	too	ADV
easat-9094	420	12	long	long	ADV
easat-9094	420	13	,	,	PUNCT
easat-9094	420	14	the	the	DET
easat-9094	420	15	system	system	NOUN
easat-9094	420	16	will	will	AUX
easat-9094	420	17	display	display	VERB
easat-9094	420	18	a	a	DET
easat-9094	420	19	notification	notification	NOUN
easat-9094	420	20	to	to	PART
easat-9094	420	21	continue	continue	VERB
easat-9094	420	22	the	the	DET
easat-9094	420	23	session	session	NOUN
easat-9094	420	24	and	and	CCONJ
easat-9094	420	25	sometimes	sometimes	ADV
easat-9094	420	26	cause	cause	VERB
easat-9094	420	27	usage	usage	NOUN
easat-9094	420	28	interruptions	interruption	NOUN
easat-9094	420	29	.	.	PUNCT
easat-9094	421	1	the	the	DET
easat-9094	421	2	irb	irb	PROPN
easat-9094	421	3	portal	portal	PROPN
easat-9094	421	4	has	have	VERB
easat-9094	421	5	a	a	DET
easat-9094	421	6	specific	specific	ADJ
easat-9094	421	7	time	time	NOUN
easat-9094	421	8	limit	limit	NOUN
easat-9094	421	9	for	for	ADP
easat-9094	421	10	each	each	DET
easat-9094	421	11	session	session	NOUN
easat-9094	421	12	.	.	PUNCT
easat-9094	422	1	if	if	SCONJ
easat-9094	422	2	it	it	PRON
easat-9094	422	3	is	be	AUX
easat-9094	422	4	inactive	inactive	ADJ
easat-9094	422	5	for	for	ADP
easat-9094	422	6	too	too	ADV
easat-9094	422	7	long	long	ADV
easat-9094	422	8	,	,	PUNCT
easat-9094	422	9	you	you	PRON
easat-9094	422	10	still	still	ADV
easat-9094	422	11	want	want	VERB
easat-9094	422	12	to	to	PART
easat-9094	422	13	continue	continue	VERB
easat-9094	422	14	,	,	PUNCT
easat-9094	422	15	a	a	DET
easat-9094	422	16	notification	notification	NOUN
easat-9094	422	17	will	will	AUX
easat-9094	422	18	appear	appear	VERB
easat-9094	422	19	,	,	PUNCT
easat-9094	422	20	and	and	CCONJ
easat-9094	422	21	sometimes	sometimes	ADV
easat-9094	422	22	the	the	DET
easat-9094	422	23	system	system	NOUN
easat-9094	422	24	will	will	AUX
easat-9094	422	25	automatically	automatically	ADV
easat-9094	422	26	exit	exit	VERB
easat-9094	422	27	,	,	PUNCT
easat-9094	422	28	causing	cause	VERB
easat-9094	422	29	interruptions	interruption	NOUN
easat-9094	422	30	.	.	PUNCT
easat-9094	423	1	”	"	PUNCT
easat-9094	423	2	figure	figure	NOUN
easat-9094	423	3	2	2	NUM
easat-9094	423	4	below	below	ADP
easat-9094	423	5	summarises	summarise	NOUN
easat-9094	423	6	the	the	DET
easat-9094	423	7	technological	technological	ADJ
easat-9094	423	8	drivers	driver	NOUN
easat-9094	423	9	and	and	CCONJ
easat-9094	423	10	challenges	challenge	NOUN
easat-9094	423	11	of	of	ADP
easat-9094	423	12	e	e	NOUN
easat-9094	423	13	-	-	NOUN
easat-9094	423	14	invoice	invoice	ADJ
easat-9094	423	15	adoption	adoption	NOUN
easat-9094	423	16	.	.	PUNCT
easat-9094	424	1	figure	figure	NOUN
easat-9094	424	2	1	1	NUM
easat-9094	424	3	.	.	PUNCT
easat-9094	425	1	technological	technological	ADJ
easat-9094	425	2	factors	factor	NOUN
easat-9094	425	3	that	that	PRON
easat-9094	425	4	influence	influence	VERB
easat-9094	425	5	the	the	DET
easat-9094	425	6	adoption	adoption	NOUN
easat-9094	425	7	process	process	NOUN
easat-9094	425	8	framework	framework	NOUN
easat-9094	425	9	.	.	PUNCT
easat-9094	426	1	4.6	4.6	NUM
easat-9094	426	2	.	.	PUNCT
easat-9094	426	3	comparison	comparison	NOUN
easat-9094	426	4	of	of	ADP
easat-9094	426	5	large	large	ADJ
easat-9094	426	6	and	and	CCONJ
easat-9094	426	7	small	small	ADJ
easat-9094	426	8	companies	company	NOUN
easat-9094	426	9	the	the	DET
easat-9094	426	10	perception	perception	NOUN
easat-9094	426	11	of	of	ADP
easat-9094	426	12	e	e	NOUN
easat-9094	426	13	-	-	NOUN
easat-9094	426	14	invoice	invoice	ADJ
easat-9094	426	15	adoption	adoption	NOUN
easat-9094	426	16	varies	vary	VERB
easat-9094	426	17	depending	depend	VERB
easat-9094	426	18	on	on	ADP
easat-9094	426	19	the	the	DET
easat-9094	426	20	type	type	NOUN
easat-9094	426	21	of	of	ADP
easat-9094	426	22	company	company	NOUN
easat-9094	426	23	.	.	PUNCT
easat-9094	427	1	the	the	DET
easat-9094	427	2	participants	participant	NOUN
easat-9094	427	3	from	from	ADP
easat-9094	427	4	the	the	DET
easat-9094	427	5	large	large	ADJ
easat-9094	427	6	companies	company	NOUN
easat-9094	427	7	believe	believe	VERB
easat-9094	427	8	that	that	SCONJ
easat-9094	427	9	the	the	DET
easat-9094	427	10	ability	ability	NOUN
easat-9094	427	11	to	to	PART
easat-9094	427	12	adopt	adopt	VERB
easat-9094	427	13	e	e	NOUN
easat-9094	427	14	-	-	NOUN
easat-9094	427	15	invoicing	invoicing	NOUN
easat-9094	427	16	largely	largely	ADV
easat-9094	427	17	depends	depend	VERB
easat-9094	427	18	on	on	ADP
easat-9094	427	19	the	the	DET
easat-9094	427	20	integration	integration	NOUN
easat-9094	427	21	of	of	ADP
easat-9094	427	22	erp	erp	PROPN
easat-9094	427	23	systems	system	NOUN
easat-9094	427	24	,	,	PUNCT
easat-9094	427	25	middleware	middleware	NOUN
easat-9094	427	26	,	,	PUNCT
easat-9094	427	27	and	and	CCONJ
easat-9094	427	28	apis	apis	ADJ
easat-9094	427	29	,	,	PUNCT
easat-9094	427	30	as	as	SCONJ
easat-9094	427	31	shown	show	VERB
easat-9094	427	32	in	in	ADP
easat-9094	427	33	figures	figure	NOUN
easat-9094	427	34	1	1	NUM
easat-9094	427	35	and	and	CCONJ
easat-9094	427	36	2	2	NUM
easat-9094	427	37	.	.	PUNCT
easat-9094	427	38	since	since	SCONJ
easat-9094	427	39	these	these	DET
easat-9094	427	40	companies	company	NOUN
easat-9094	427	41	can	can	AUX
easat-9094	427	42	afford	afford	VERB
easat-9094	427	43	advanced	advanced	ADJ
easat-9094	427	44	erp	erp	NOUN
easat-9094	427	45	solutions	solution	NOUN
easat-9094	427	46	,	,	PUNCT
easat-9094	427	47	such	such	ADJ
easat-9094	427	48	as	as	ADP
easat-9094	427	49	sap	sap	PROPN
easat-9094	427	50	,	,	PUNCT
easat-9094	427	51	they	they	PRON
easat-9094	427	52	can	can	AUX
easat-9094	427	53	seamlessly	seamlessly	ADV
easat-9094	427	54	integrate	integrate	VERB
easat-9094	427	55	invoicing	invoicing	NOUN
easat-9094	427	56	systems	system	NOUN
easat-9094	427	57	with	with	ADP
easat-9094	427	58	their	their	PRON
easat-9094	427	59	existing	exist	VERB
easat-9094	427	60	infrastructure	infrastructure	NOUN
easat-9094	427	61	.	.	PUNCT
easat-9094	428	1	additionally	additionally	ADV
easat-9094	428	2	,	,	PUNCT
easat-9094	428	3	large	large	ADJ
easat-9094	428	4	organisations	organisation	NOUN
easat-9094	428	5	have	have	AUX
easat-9094	428	6	dedicated	dedicate	VERB
easat-9094	428	7	it	it	PRON
easat-9094	428	8	teams	team	NOUN
easat-9094	428	9	that	that	PRON
easat-9094	428	10	can	can	AUX
easat-9094	428	11	resolve	resolve	VERB
easat-9094	428	12	technical	technical	ADJ
easat-9094	428	13	issues	issue	NOUN
easat-9094	428	14	related	relate	VERB
easat-9094	428	15	to	to	ADP
easat-9094	428	16	system	system	NOUN
easat-9094	428	17	compatibility	compatibility	NOUN
easat-9094	428	18	,	,	PUNCT
easat-9094	428	19	middleware	middleware	NOUN
easat-9094	428	20	integration	integration	NOUN
easat-9094	428	21	,	,	PUNCT
easat-9094	428	22	and	and	CCONJ
easat-9094	428	23	api	api	NOUN
easat-9094	428	24	adoption	adoption	NOUN
easat-9094	428	25	.	.	PUNCT
easat-9094	429	1	as	as	ADP
easat-9094	429	2	a	a	DET
easat-9094	429	3	result	result	NOUN
easat-9094	429	4	,	,	PUNCT
easat-9094	429	5	validation	validation	NOUN
easat-9094	429	6	delays	delay	NOUN
easat-9094	429	7	are	be	AUX
easat-9094	429	8	not	not	PART
easat-9094	429	9	a	a	DET
easat-9094	429	10	major	major	ADJ
easat-9094	429	11	concern	concern	NOUN
easat-9094	429	12	for	for	ADP
easat-9094	429	13	them	they	PRON
easat-9094	429	14	,	,	PUNCT
easat-9094	429	15	as	as	SCONJ
easat-9094	429	16	their	their	PRON
easat-9094	429	17	well	well	ADV
easat-9094	429	18	-	-	PUNCT
easat-9094	429	19	integrated	integrate	VERB
easat-9094	429	20	systems	system	NOUN
easat-9094	429	21	ensure	ensure	VERB
easat-9094	429	22	fast	fast	ADJ
easat-9094	429	23	and	and	CCONJ
easat-9094	429	24	efficient	efficient	ADJ
easat-9094	429	25	invoice	invoice	NOUN
easat-9094	429	26	processing	processing	NOUN
easat-9094	429	27	.	.	PUNCT
easat-9094	430	1	2103	2103	NUM
easat-9094	430	2	edelweiss	edelweiss	PROPN
easat-9094	430	3	applied	apply	VERB
easat-9094	430	4	science	science	NOUN
easat-9094	430	5	and	and	CCONJ
easat-9094	430	6	technology	technology	NOUN
easat-9094	430	7	issn	issn	PROPN
easat-9094	430	8	:	:	PUNCT
easat-9094	430	9	2576	2576	NUM
easat-9094	430	10	-	-	SYM
easat-9094	430	11	8484	8484	NUM
easat-9094	430	12	vol	vol	NOUN
easat-9094	430	13	.	.	PROPN
easat-9094	431	1	9	9	NUM
easat-9094	431	2	,	,	PUNCT
easat-9094	431	3	no	no	INTJ
easat-9094	431	4	.	.	NOUN
easat-9094	431	5	7	7	NUM
easat-9094	431	6	:	:	SYM
easat-9094	431	7	2090	2090	NUM
easat-9094	431	8	-	-	SYM
easat-9094	431	9	2107	2107	NUM
easat-9094	431	10	,	,	PUNCT
easat-9094	431	11	2025	2025	NUM
easat-9094	431	12	doi	doi	NOUN
easat-9094	431	13	:	:	PUNCT
easat-9094	431	14	10.55214/2576	10.55214/2576	NUM
easat-9094	431	15	-	-	SYM
easat-9094	431	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	432	1	©	©	PROPN
easat-9094	432	2	2025	2025	NUM
easat-9094	432	3	by	by	ADP
easat-9094	432	4	the	the	DET
easat-9094	432	5	authors	author	NOUN
easat-9094	432	6	;	;	PUNCT
easat-9094	432	7	licensee	licensee	PROPN
easat-9094	432	8	learning	learning	NOUN
easat-9094	432	9	gate	gate	NOUN
easat-9094	432	10	in	in	ADP
easat-9094	432	11	contrast	contrast	NOUN
easat-9094	432	12	,	,	PUNCT
easat-9094	432	13	the	the	DET
easat-9094	432	14	interviewees	interviewee	NOUN
easat-9094	432	15	representing	represent	VERB
easat-9094	432	16	small	small	ADJ
easat-9094	432	17	companies	company	NOUN
easat-9094	432	18	,	,	PUNCT
easat-9094	432	19	including	include	VERB
easat-9094	432	20	accounting	accounting	NOUN
easat-9094	432	21	practitioners	practitioner	NOUN
easat-9094	432	22	,	,	PUNCT
easat-9094	432	23	tax	tax	NOUN
easat-9094	432	24	consultants	consultant	NOUN
easat-9094	432	25	,	,	PUNCT
easat-9094	432	26	and	and	CCONJ
easat-9094	432	27	freelancers	freelancer	NOUN
easat-9094	432	28	,	,	PUNCT
easat-9094	432	29	emphasised	emphasise	VERB
easat-9094	432	30	the	the	DET
easat-9094	432	31	challenges	challenge	NOUN
easat-9094	432	32	faced	face	VERB
easat-9094	432	33	by	by	ADP
easat-9094	432	34	smes	sme	NOUN
easat-9094	432	35	in	in	ADP
easat-9094	432	36	e	e	NOUN
easat-9094	432	37	-	-	NOUN
easat-9094	432	38	invoice	invoice	ADJ
easat-9094	432	39	adoption	adoption	NOUN
easat-9094	432	40	,	,	PUNCT
easat-9094	432	41	as	as	SCONJ
easat-9094	432	42	shown	show	VERB
easat-9094	432	43	in	in	ADP
easat-9094	432	44	figure	figure	NOUN
easat-9094	432	45	2	2	NUM
easat-9094	432	46	and	and	CCONJ
easat-9094	432	47	table	table	NOUN
easat-9094	432	48	4	4	NUM
easat-9094	432	49	.	.	PUNCT
easat-9094	433	1	one	one	NUM
easat-9094	433	2	of	of	ADP
easat-9094	433	3	their	their	PRON
easat-9094	433	4	primary	primary	ADJ
easat-9094	433	5	concerns	concern	NOUN
easat-9094	433	6	is	be	AUX
easat-9094	433	7	system	system	NOUN
easat-9094	433	8	integration	integration	NOUN
easat-9094	433	9	,	,	PUNCT
easat-9094	433	10	as	as	SCONJ
easat-9094	433	11	many	many	ADJ
easat-9094	433	12	of	of	ADP
easat-9094	433	13	their	their	PRON
easat-9094	433	14	clients	client	NOUN
easat-9094	433	15	rely	rely	VERB
easat-9094	433	16	on	on	ADP
easat-9094	433	17	manual	manual	ADJ
easat-9094	433	18	data	datum	NOUN
easat-9094	433	19	entry	entry	NOUN
easat-9094	433	20	instead	instead	ADV
easat-9094	433	21	of	of	ADP
easat-9094	433	22	automated	automated	ADJ
easat-9094	433	23	api	api	NOUN
easat-9094	433	24	-	-	PUNCT
easat-9094	433	25	based	base	VERB
easat-9094	433	26	invoicing	invoicing	NOUN
easat-9094	433	27	.	.	PUNCT
easat-9094	434	1	the	the	DET
easat-9094	434	2	high	high	ADJ
easat-9094	434	3	cost	cost	NOUN
easat-9094	434	4	of	of	ADP
easat-9094	434	5	api	api	NOUN
easat-9094	434	6	integration	integration	NOUN
easat-9094	434	7	makes	make	VERB
easat-9094	434	8	it	it	PRON
easat-9094	434	9	unaffordable	unaffordable	ADJ
easat-9094	434	10	for	for	ADP
easat-9094	434	11	small	small	ADJ
easat-9094	434	12	businesses	business	NOUN
easat-9094	434	13	,	,	PUNCT
easat-9094	434	14	forcing	force	VERB
easat-9094	434	15	them	they	PRON
easat-9094	434	16	to	to	PART
easat-9094	434	17	depend	depend	VERB
easat-9094	434	18	on	on	ADP
easat-9094	434	19	government	government	NOUN
easat-9094	434	20	-	-	PUNCT
easat-9094	434	21	provided	provide	VERB
easat-9094	434	22	invoice	invoice	NOUN
easat-9094	434	23	portals	portal	NOUN
easat-9094	434	24	.	.	PUNCT
easat-9094	435	1	another	another	DET
easat-9094	435	2	challenge	challenge	NOUN
easat-9094	435	3	for	for	ADP
easat-9094	435	4	small	small	ADJ
easat-9094	435	5	businesses	business	NOUN
easat-9094	435	6	is	be	AUX
easat-9094	435	7	the	the	DET
easat-9094	435	8	lack	lack	NOUN
easat-9094	435	9	of	of	ADP
easat-9094	435	10	technical	technical	ADJ
easat-9094	435	11	support	support	NOUN
easat-9094	435	12	.	.	PUNCT
easat-9094	436	1	unlike	unlike	ADP
easat-9094	436	2	large	large	ADJ
easat-9094	436	3	companies	company	NOUN
easat-9094	436	4	with	with	ADP
easat-9094	436	5	dedicated	dedicated	ADJ
easat-9094	436	6	it	it	PRON
easat-9094	436	7	teams	team	NOUN
easat-9094	436	8	,	,	PUNCT
easat-9094	436	9	small	small	ADJ
easat-9094	436	10	businesses	business	NOUN
easat-9094	436	11	often	often	ADV
easat-9094	436	12	have	have	VERB
easat-9094	436	13	limited	limit	VERB
easat-9094	436	14	resources	resource	NOUN
easat-9094	436	15	,	,	PUNCT
easat-9094	436	16	making	make	VERB
easat-9094	436	17	it	it	PRON
easat-9094	436	18	difficult	difficult	ADJ
easat-9094	436	19	for	for	SCONJ
easat-9094	436	20	them	they	PRON
easat-9094	436	21	to	to	PART
easat-9094	436	22	troubleshoot	troubleshoot	VERB
easat-9094	436	23	system	system	NOUN
easat-9094	436	24	issues	issue	NOUN
easat-9094	436	25	or	or	CCONJ
easat-9094	436	26	upgrade	upgrade	VERB
easat-9094	436	27	their	their	PRON
easat-9094	436	28	software	software	NOUN
easat-9094	436	29	.	.	PUNCT
easat-9094	437	1	additionally	additionally	ADV
easat-9094	437	2	,	,	PUNCT
easat-9094	437	3	validation	validation	NOUN
easat-9094	437	4	delays	delay	NOUN
easat-9094	437	5	become	become	VERB
easat-9094	437	6	a	a	DET
easat-9094	437	7	significant	significant	ADJ
easat-9094	437	8	concern	concern	NOUN
easat-9094	437	9	for	for	ADP
easat-9094	437	10	smes	sme	NOUN
easat-9094	437	11	relying	rely	VERB
easat-9094	437	12	on	on	ADP
easat-9094	437	13	invoice	invoice	NOUN
easat-9094	437	14	portals	portal	NOUN
easat-9094	437	15	,	,	PUNCT
easat-9094	437	16	as	as	SCONJ
easat-9094	437	17	these	these	DET
easat-9094	437	18	delays	delay	NOUN
easat-9094	437	19	can	can	AUX
easat-9094	437	20	impact	impact	VERB
easat-9094	437	21	their	their	PRON
easat-9094	437	22	financial	financial	ADJ
easat-9094	437	23	operations	operation	NOUN
easat-9094	437	24	.	.	PUNCT
easat-9094	438	1	as	as	ADP
easat-9094	438	2	a	a	DET
easat-9094	438	3	result	result	NOUN
easat-9094	438	4	,	,	PUNCT
easat-9094	438	5	small	small	ADJ
easat-9094	438	6	businesses	business	NOUN
easat-9094	438	7	must	must	AUX
easat-9094	438	8	carefully	carefully	ADV
easat-9094	438	9	manage	manage	VERB
easat-9094	438	10	their	their	PRON
easat-9094	438	11	tax	tax	NOUN
easat-9094	438	12	submissions	submission	NOUN
easat-9094	438	13	to	to	PART
easat-9094	438	14	avoid	avoid	VERB
easat-9094	438	15	potential	potential	ADJ
easat-9094	438	16	compliance	compliance	NOUN
easat-9094	438	17	issues	issue	NOUN
easat-9094	438	18	in	in	ADP
easat-9094	438	19	the	the	DET
easat-9094	438	20	future	future	NOUN
easat-9094	438	21	.	.	PUNCT
easat-9094	439	1	figure	figure	NOUN
easat-9094	439	2	2	2	NUM
easat-9094	439	3	.	.	PUNCT
easat-9094	439	4	technological	technological	ADJ
easat-9094	439	5	factors	factor	NOUN
easat-9094	439	6	that	that	PRON
easat-9094	439	7	influence	influence	VERB
easat-9094	439	8	the	the	DET
easat-9094	439	9	adoption	adoption	NOUN
easat-9094	439	10	process	process	NOUN
easat-9094	439	11	framework	framework	NOUN
easat-9094	439	12	for	for	ADP
easat-9094	439	13	large	large	ADJ
easat-9094	439	14	and	and	CCONJ
easat-9094	439	15	small	small	ADJ
easat-9094	439	16	companies	company	NOUN
easat-9094	439	17	.	.	PUNCT
easat-9094	440	1	2104	2104	NUM
easat-9094	440	2	edelweiss	edelweiss	PROPN
easat-9094	440	3	applied	apply	VERB
easat-9094	440	4	science	science	NOUN
easat-9094	440	5	and	and	CCONJ
easat-9094	440	6	technology	technology	NOUN
easat-9094	440	7	issn	issn	PROPN
easat-9094	440	8	:	:	PUNCT
easat-9094	440	9	2576	2576	NUM
easat-9094	440	10	-	-	SYM
easat-9094	440	11	8484	8484	NUM
easat-9094	440	12	vol	vol	NOUN
easat-9094	440	13	.	.	PROPN
easat-9094	441	1	9	9	NUM
easat-9094	441	2	,	,	PUNCT
easat-9094	441	3	no	no	INTJ
easat-9094	441	4	.	.	NOUN
easat-9094	441	5	7	7	NUM
easat-9094	441	6	:	:	SYM
easat-9094	441	7	2090	2090	NUM
easat-9094	441	8	-	-	SYM
easat-9094	441	9	2107	2107	NUM
easat-9094	441	10	,	,	PUNCT
easat-9094	441	11	2025	2025	NUM
easat-9094	441	12	doi	doi	NOUN
easat-9094	441	13	:	:	PUNCT
easat-9094	441	14	10.55214/2576	10.55214/2576	NUM
easat-9094	441	15	-	-	SYM
easat-9094	441	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	442	1	©	©	PROPN
easat-9094	442	2	2025	2025	NUM
easat-9094	442	3	by	by	ADP
easat-9094	442	4	the	the	DET
easat-9094	442	5	authors	author	NOUN
easat-9094	442	6	;	;	PUNCT
easat-9094	442	7	licensee	licensee	PROPN
easat-9094	442	8	learning	learn	VERB
easat-9094	442	9	gate	gate	NOUN
easat-9094	442	10	table	table	NOUN
easat-9094	442	11	4	4	NUM
easat-9094	442	12	.	.	PUNCT
easat-9094	442	13	technological	technological	ADJ
easat-9094	442	14	factors	factor	NOUN
easat-9094	442	15	that	that	PRON
easat-9094	442	16	influence	influence	VERB
easat-9094	442	17	the	the	DET
easat-9094	442	18	adoption	adoption	NOUN
easat-9094	442	19	process	process	NOUN
easat-9094	442	20	framework	framework	NOUN
easat-9094	442	21	for	for	ADP
easat-9094	442	22	large	large	ADJ
easat-9094	442	23	and	and	CCONJ
easat-9094	442	24	small	small	ADJ
easat-9094	442	25	companies	company	NOUN
easat-9094	442	26	.	.	PUNCT
easat-9094	443	1	large	large	ADJ
easat-9094	443	2	companies	company	NOUN
easat-9094	443	3	small	small	ADJ
easat-9094	443	4	companies	company	NOUN
easat-9094	443	5	e	e	NOUN
easat-9094	443	6	-	-	ADJ
easat-9094	443	7	invoice	invoice	ADJ
easat-9094	443	8	system	system	NOUN
easat-9094	443	9	integration	integration	NOUN
easat-9094	443	10	established	establish	VERB
easat-9094	443	11	erp	erp	PROPN
easat-9094	443	12	basic	basic	ADJ
easat-9094	443	13	or	or	CCONJ
easat-9094	443	14	pre	pre	ADJ
easat-9094	443	15	-	-	ADJ
easat-9094	443	16	packaged	package	VERB
easat-9094	443	17	accounting	accounting	NOUN
easat-9094	443	18	systems	system	NOUN
easat-9094	443	19	middleware	middleware	PROPN
easat-9094	443	20	&	&	CCONJ
easat-9094	443	21	api	api	NOUN
easat-9094	443	22	integration	integration	NOUN
easat-9094	443	23	middleware	middleware	NOUN
easat-9094	443	24	or	or	CCONJ
easat-9094	443	25	direct	direct	ADJ
easat-9094	443	26	api	api	NOUN
easat-9094	443	27	with	with	ADP
easat-9094	443	28	erp	erp	PROPN
easat-9094	443	29	middleware	middleware	PROPN
easat-9094	443	30	ai	ai	PROPN
easat-9094	443	31	&	&	CCONJ
easat-9094	443	32	automation	automation	PROPN
easat-9094	443	33	high	high	ADJ
easat-9094	443	34	automation	automation	NOUN
easat-9094	443	35	ai	ai	VERB
easat-9094	443	36	minimises	minimise	NOUN
easat-9094	443	37	manual	manual	ADJ
easat-9094	443	38	work	work	NOUN
easat-9094	443	39	system	system	NOUN
easat-9094	443	40	changes	change	NOUN
easat-9094	443	41	&	&	CCONJ
easat-9094	443	42	validation	validation	NOUN
easat-9094	443	43	delays	delay	NOUN
easat-9094	443	44	extensive	extensive	ADJ
easat-9094	443	45	system	system	NOUN
easat-9094	443	46	mapping	mapping	NOUN
easat-9094	443	47	and	and	CCONJ
easat-9094	443	48	change	change	NOUN
easat-9094	443	49	management	management	NOUN
easat-9094	443	50	user	user	NOUN
easat-9094	443	51	-	-	PUNCT
easat-9094	443	52	unfriendly	unfriendly	ADJ
easat-9094	443	53	interfaces	interface	NOUN
easat-9094	443	54	format	format	NOUN
easat-9094	443	55	compatibility	compatibility	NOUN
easat-9094	443	56	data	datum	NOUN
easat-9094	443	57	formatting	format	VERB
easat-9094	443	58	for	for	ADP
easat-9094	443	59	e	e	NOUN
easat-9094	443	60	-	-	NOUN
easat-9094	443	61	invoice	invoice	ADJ
easat-9094	443	62	compliance	compliance	NOUN
easat-9094	443	63	middleware	middleware	NOUN
easat-9094	443	64	that	that	PRON
easat-9094	443	65	handles	handle	VERB
easat-9094	443	66	data	data	PROPN
easat-9094	443	67	transformation	transformation	NOUN
easat-9094	443	68	internet	internet	PROPN
easat-9094	443	69	&	&	CCONJ
easat-9094	443	70	server	server	PROPN
easat-9094	443	71	limitations	limitation	NOUN
easat-9094	443	72	emphasise	emphasise	VERB
easat-9094	443	73	system	system	NOUN
easat-9094	443	74	stability	stability	NOUN
easat-9094	443	75	struggle	struggle	VERB
easat-9094	443	76	more	more	ADV
easat-9094	443	77	with	with	ADP
easat-9094	443	78	access	access	NOUN
easat-9094	443	79	and	and	CCONJ
easat-9094	443	80	reliability	reliability	NOUN
easat-9094	443	81	4.7	4.7	NUM
easat-9094	443	82	.	.	PUNCT
easat-9094	444	1	discussion	discussion	NOUN
easat-9094	444	2	this	this	DET
easat-9094	444	3	study	study	NOUN
easat-9094	444	4	shows	show	VERB
easat-9094	444	5	how	how	SCONJ
easat-9094	444	6	technological	technological	ADJ
easat-9094	444	7	factors	factor	NOUN
easat-9094	444	8	of	of	ADP
easat-9094	444	9	companies	company	NOUN
easat-9094	444	10	affect	affect	VERB
easat-9094	444	11	the	the	DET
easat-9094	444	12	possible	possible	ADJ
easat-9094	444	13	successful	successful	ADJ
easat-9094	444	14	acceptance	acceptance	NOUN
easat-9094	444	15	of	of	ADP
easat-9094	444	16	e	e	NOUN
easat-9094	444	17	-	-	NOUN
easat-9094	444	18	invoicing	invoicing	NOUN
easat-9094	444	19	.	.	PUNCT
easat-9094	445	1	it	it	PRON
easat-9094	445	2	found	find	VERB
easat-9094	445	3	that	that	SCONJ
easat-9094	445	4	the	the	DET
easat-9094	445	5	three	three	NUM
easat-9094	445	6	important	important	ADJ
easat-9094	445	7	factors	factor	NOUN
easat-9094	445	8	considered	consider	VERB
easat-9094	445	9	driving	drive	VERB
easat-9094	445	10	factors	factor	NOUN
easat-9094	445	11	for	for	ADP
easat-9094	445	12	adoption	adoption	NOUN
easat-9094	445	13	are	be	AUX
easat-9094	445	14	einvoice	einvoice	NOUN
easat-9094	445	15	system	system	NOUN
easat-9094	445	16	integration	integration	NOUN
easat-9094	445	17	,	,	PUNCT
easat-9094	445	18	middleware	middleware	NOUN
easat-9094	445	19	and	and	CCONJ
easat-9094	445	20	api	api	NOUN
easat-9094	445	21	integration	integration	NOUN
easat-9094	445	22	,	,	PUNCT
easat-9094	445	23	and	and	CCONJ
easat-9094	445	24	ai	ai	VERB
easat-9094	445	25	and	and	CCONJ
easat-9094	445	26	automation	automation	NOUN
easat-9094	445	27	.	.	PUNCT
easat-9094	446	1	system	system	NOUN
easat-9094	446	2	changes	change	NOUN
easat-9094	446	3	and	and	CCONJ
easat-9094	446	4	validation	validation	NOUN
easat-9094	446	5	delays	delay	NOUN
easat-9094	446	6	,	,	PUNCT
easat-9094	446	7	format	format	NOUN
easat-9094	446	8	compatibility	compatibility	NOUN
easat-9094	446	9	,	,	PUNCT
easat-9094	446	10	and	and	CCONJ
easat-9094	446	11	internet	internet	NOUN
easat-9094	446	12	and	and	CCONJ
easat-9094	446	13	server	server	NOUN
easat-9094	446	14	limitations	limitation	NOUN
easat-9094	446	15	are	be	AUX
easat-9094	446	16	the	the	DET
easat-9094	446	17	challenges	challenge	NOUN
easat-9094	446	18	that	that	PRON
easat-9094	446	19	adopters	adopter	NOUN
easat-9094	446	20	experience	experience	VERB
easat-9094	446	21	.	.	PUNCT
easat-9094	447	1	one	one	NUM
easat-9094	447	2	of	of	ADP
easat-9094	447	3	the	the	DET
easat-9094	447	4	central	central	ADJ
easat-9094	447	5	technological	technological	ADJ
easat-9094	447	6	drivers	driver	NOUN
easat-9094	447	7	of	of	ADP
easat-9094	447	8	e	e	NOUN
easat-9094	447	9	-	-	ADJ
easat-9094	447	10	invoicing	invoicing	ADJ
easat-9094	447	11	adoption	adoption	NOUN
easat-9094	447	12	is	be	AUX
easat-9094	447	13	system	system	NOUN
easat-9094	447	14	compatibility	compatibility	NOUN
easat-9094	447	15	and	and	CCONJ
easat-9094	447	16	integration	integration	NOUN
easat-9094	447	17	capability	capability	NOUN
easat-9094	447	18	.	.	PUNCT
easat-9094	448	1	tiwari	tiwari	PROPN
easat-9094	448	2	,	,	PUNCT
easat-9094	448	3	et	et	PROPN
easat-9094	448	4	al	al	PROPN
easat-9094	448	5	.	.	PUNCT
easat-9094	449	1	[	[	X
easat-9094	449	2	2	2	NUM
easat-9094	449	3	]	]	PUNCT
easat-9094	449	4	identified	identify	VERB
easat-9094	449	5	compatibility	compatibility	NOUN
easat-9094	449	6	as	as	ADP
easat-9094	449	7	a	a	DET
easat-9094	449	8	critical	critical	ADJ
easat-9094	449	9	innovation	innovation	NOUN
easat-9094	449	10	characteristic	characteristic	NOUN
easat-9094	449	11	,	,	PUNCT
easat-9094	449	12	influencing	influence	VERB
easat-9094	449	13	how	how	SCONJ
easat-9094	449	14	easily	easily	ADV
easat-9094	449	15	e	e	ADJ
easat-9094	449	16	-	-	ADJ
easat-9094	449	17	invoicing	invoicing	ADJ
easat-9094	449	18	solutions	solution	NOUN
easat-9094	449	19	fit	fit	ADJ
easat-9094	449	20	into	into	ADP
easat-9094	449	21	existing	exist	VERB
easat-9094	449	22	business	business	NOUN
easat-9094	449	23	processes	process	NOUN
easat-9094	449	24	and	and	CCONJ
easat-9094	449	25	supply	supply	VERB
easat-9094	449	26	chain	chain	NOUN
easat-9094	449	27	systems	system	NOUN
easat-9094	449	28	.	.	PUNCT
easat-9094	450	1	hoblos	hoblos	PROPN
easat-9094	450	2	,	,	PUNCT
easat-9094	450	3	et	et	PROPN
easat-9094	450	4	al	al	PROPN
easat-9094	450	5	.	.	PUNCT
easat-9094	451	1	[	[	X
easat-9094	451	2	5	5	NUM
easat-9094	451	3	]	]	PUNCT
easat-9094	451	4	further	far	ADV
easat-9094	451	5	argued	argue	VERB
easat-9094	451	6	that	that	SCONJ
easat-9094	451	7	developing	develop	VERB
easat-9094	451	8	a	a	DET
easat-9094	451	9	marketplace	marketplace	NOUN
easat-9094	451	10	using	use	VERB
easat-9094	451	11	apis	apis	ADJ
easat-9094	451	12	enhances	enhance	NOUN
easat-9094	451	13	integration	integration	NOUN
easat-9094	451	14	with	with	ADP
easat-9094	451	15	financial	financial	ADJ
easat-9094	451	16	services	service	NOUN
easat-9094	451	17	like	like	ADP
easat-9094	451	18	accounting	accounting	NOUN
easat-9094	451	19	,	,	PUNCT
easat-9094	451	20	logistics	logistic	NOUN
easat-9094	451	21	,	,	PUNCT
easat-9094	451	22	and	and	CCONJ
easat-9094	451	23	procurement	procurement	NOUN
easat-9094	451	24	.	.	PUNCT
easat-9094	452	1	however	however	ADV
easat-9094	452	2	,	,	PUNCT
easat-9094	452	3	they	they	PRON
easat-9094	452	4	noted	note	VERB
easat-9094	452	5	that	that	SCONJ
easat-9094	452	6	smes	sme	NOUN
easat-9094	452	7	often	often	ADV
easat-9094	452	8	face	face	VERB
easat-9094	452	9	integration	integration	NOUN
easat-9094	452	10	difficulties	difficulty	NOUN
easat-9094	452	11	due	due	ADJ
easat-9094	452	12	to	to	ADP
easat-9094	452	13	digital	digital	ADJ
easat-9094	452	14	transformation	transformation	NOUN
easat-9094	452	15	complexities	complexity	NOUN
easat-9094	452	16	and	and	CCONJ
easat-9094	452	17	misaligned	misaligned	ADJ
easat-9094	452	18	systems	system	NOUN
easat-9094	452	19	.	.	PUNCT
easat-9094	453	1	similarly	similarly	ADV
easat-9094	453	2	,	,	PUNCT
easat-9094	453	3	asender	asender	NOUN
easat-9094	453	4	and	and	CCONJ
easat-9094	453	5	sapkota	sapkota	NOUN
easat-9094	454	1	[	[	X
easat-9094	454	2	3	3	NUM
easat-9094	454	3	]	]	PUNCT
easat-9094	454	4	found	find	VERB
easat-9094	454	5	that	that	SCONJ
easat-9094	454	6	inconsistent	inconsistent	ADJ
easat-9094	454	7	software	software	NOUN
easat-9094	454	8	platforms	platform	NOUN
easat-9094	454	9	and	and	CCONJ
easat-9094	454	10	incomplete	incomplete	ADJ
easat-9094	454	11	invoice	invoice	NOUN
easat-9094	454	12	data	datum	NOUN
easat-9094	454	13	(	(	PUNCT
easat-9094	454	14	e.g.	e.g.	ADV
easat-9094	454	15	,	,	PUNCT
easat-9094	454	16	missing	miss	VERB
easat-9094	454	17	information	information	NOUN
easat-9094	454	18	or	or	CCONJ
easat-9094	454	19	format	format	NOUN
easat-9094	454	20	issues	issue	NOUN
easat-9094	454	21	)	)	PUNCT
easat-9094	454	22	act	act	NOUN
easat-9094	454	23	as	as	ADP
easat-9094	454	24	challenges	challenge	NOUN
easat-9094	454	25	.	.	PUNCT
easat-9094	455	1	the	the	DET
easat-9094	455	2	current	current	ADJ
easat-9094	455	3	study	study	NOUN
easat-9094	455	4	aligns	align	VERB
easat-9094	455	5	closely	closely	ADV
easat-9094	455	6	with	with	ADP
easat-9094	455	7	these	these	DET
easat-9094	455	8	findings	finding	NOUN
easat-9094	455	9	,	,	PUNCT
easat-9094	455	10	highlighting	highlight	VERB
easat-9094	455	11	system	system	NOUN
easat-9094	455	12	integration	integration	NOUN
easat-9094	455	13	,	,	PUNCT
easat-9094	455	14	middleware	middleware	NOUN
easat-9094	455	15	,	,	PUNCT
easat-9094	455	16	and	and	CCONJ
easat-9094	455	17	api	api	NOUN
easat-9094	455	18	connectivity	connectivity	NOUN
easat-9094	455	19	as	as	ADP
easat-9094	455	20	key	key	ADJ
easat-9094	455	21	enablers	enabler	NOUN
easat-9094	455	22	.	.	PUNCT
easat-9094	456	1	however	however	ADV
easat-9094	456	2	,	,	PUNCT
easat-9094	456	3	it	it	PRON
easat-9094	456	4	also	also	ADV
easat-9094	456	5	reveals	reveal	VERB
easat-9094	456	6	more	more	ADJ
easat-9094	456	7	granular	granular	ADJ
easat-9094	456	8	challenges	challenge	NOUN
easat-9094	456	9	,	,	PUNCT
easat-9094	456	10	such	such	ADJ
easat-9094	456	11	as	as	ADP
easat-9094	456	12	system	system	NOUN
easat-9094	456	13	changes	change	NOUN
easat-9094	456	14	required	require	VERB
easat-9094	456	15	for	for	ADP
easat-9094	456	16	validation	validation	NOUN
easat-9094	456	17	,	,	PUNCT
easat-9094	456	18	limited	limited	ADJ
easat-9094	456	19	format	format	NOUN
easat-9094	456	20	compatibility	compatibility	NOUN
easat-9094	456	21	(	(	PUNCT
easat-9094	456	22	xml	xml	NOUN
easat-9094	456	23	/	/	SYM
easat-9094	456	24	json	json	NOUN
easat-9094	456	25	only	only	ADV
easat-9094	456	26	)	)	PUNCT
easat-9094	456	27	,	,	PUNCT
easat-9094	456	28	and	and	CCONJ
easat-9094	456	29	difficulty	difficulty	NOUN
easat-9094	456	30	aligning	align	VERB
easat-9094	456	31	with	with	ADP
easat-9094	456	32	suppliers	supplier	NOUN
easat-9094	456	33	'	'	PART
easat-9094	456	34	platforms	platform	NOUN
easat-9094	456	35	—	—	PUNCT
easat-9094	456	36	especially	especially	ADV
easat-9094	456	37	when	when	SCONJ
easat-9094	456	38	suppliers	supplier	NOUN
easat-9094	456	39	have	have	AUX
easat-9094	456	40	not	not	PART
easat-9094	456	41	yet	yet	ADV
easat-9094	456	42	adopted	adopt	VERB
easat-9094	456	43	e	e	NOUN
easat-9094	456	44	-	-	NOUN
easat-9094	456	45	invoicing	invoicing	NOUN
easat-9094	456	46	.	.	PUNCT
easat-9094	457	1	these	these	DET
easat-9094	457	2	issues	issue	NOUN
easat-9094	457	3	reinforce	reinforce	VERB
easat-9094	457	4	the	the	DET
easat-9094	457	5	importance	importance	NOUN
easat-9094	457	6	of	of	ADP
easat-9094	457	7	not	not	PART
easat-9094	457	8	just	just	ADV
easat-9094	457	9	having	have	VERB
easat-9094	457	10	integration	integration	NOUN
easat-9094	457	11	potential	potential	ADJ
easat-9094	457	12	but	but	CCONJ
easat-9094	457	13	also	also	ADV
easat-9094	457	14	ensuring	ensure	VERB
easat-9094	457	15	standardisation	standardisation	NOUN
easat-9094	457	16	and	and	CCONJ
easat-9094	457	17	readiness	readiness	NOUN
easat-9094	457	18	across	across	ADP
easat-9094	457	19	the	the	DET
easat-9094	457	20	ecosystem	ecosystem	NOUN
easat-9094	457	21	.	.	PUNCT
easat-9094	458	1	ease	ease	NOUN
easat-9094	458	2	of	of	ADP
easat-9094	458	3	use	use	NOUN
easat-9094	458	4	remains	remain	VERB
easat-9094	458	5	a	a	DET
easat-9094	458	6	critical	critical	ADJ
easat-9094	458	7	determinant	determinant	NOUN
easat-9094	458	8	in	in	ADP
easat-9094	458	9	technology	technology	NOUN
easat-9094	458	10	adoption	adoption	NOUN
easat-9094	458	11	.	.	PUNCT
easat-9094	459	1	tiwari	tiwari	PROPN
easat-9094	459	2	,	,	PUNCT
easat-9094	459	3	et	et	PROPN
easat-9094	459	4	al	al	PROPN
easat-9094	459	5	.	.	PUNCT
easat-9094	460	1	[	[	X
easat-9094	460	2	2	2	NUM
easat-9094	460	3	]	]	PUNCT
easat-9094	460	4	reported	report	VERB
easat-9094	460	5	that	that	SCONJ
easat-9094	460	6	perceived	perceive	VERB
easat-9094	460	7	complexity	complexity	NOUN
easat-9094	460	8	deters	deter	VERB
easat-9094	460	9	users	user	NOUN
easat-9094	460	10	,	,	PUNCT
easat-9094	460	11	especially	especially	ADV
easat-9094	460	12	those	those	PRON
easat-9094	460	13	unfamiliar	unfamiliar	ADJ
easat-9094	460	14	with	with	ADP
easat-9094	460	15	digital	digital	ADJ
easat-9094	460	16	tools	tool	NOUN
easat-9094	460	17	.	.	PUNCT
easat-9094	461	1	hoblos	hoblos	PROPN
easat-9094	461	2	,	,	PUNCT
easat-9094	461	3	et	et	PROPN
easat-9094	461	4	al	al	PROPN
easat-9094	461	5	.	.	PUNCT
easat-9094	462	1	[	[	X
easat-9094	462	2	5	5	NUM
easat-9094	462	3	]	]	PUNCT
easat-9094	462	4	and	and	CCONJ
easat-9094	462	5	ali	ali	PROPN
easat-9094	462	6	[	[	X
easat-9094	462	7	25	25	NUM
easat-9094	462	8	]	]	PUNCT
easat-9094	462	9	noted	note	VERB
easat-9094	462	10	that	that	SCONJ
easat-9094	462	11	smes	sme	NOUN
easat-9094	462	12	and	and	CCONJ
easat-9094	462	13	small	small	ADJ
easat-9094	462	14	vendors	vendor	NOUN
easat-9094	462	15	struggle	struggle	VERB
easat-9094	462	16	with	with	ADP
easat-9094	462	17	technical	technical	ADJ
easat-9094	462	18	knowledge	knowledge	NOUN
easat-9094	462	19	,	,	PUNCT
easat-9094	462	20	increasing	increase	VERB
easat-9094	462	21	the	the	DET
easat-9094	462	22	perceived	perceive	VERB
easat-9094	462	23	difficulty	difficulty	NOUN
easat-9094	462	24	in	in	ADP
easat-9094	462	25	navigating	navigate	VERB
easat-9094	462	26	invoicing	invoicing	NOUN
easat-9094	462	27	systems	system	NOUN
easat-9094	462	28	.	.	PUNCT
easat-9094	463	1	the	the	DET
easat-9094	463	2	current	current	ADJ
easat-9094	463	3	study	study	NOUN
easat-9094	463	4	confirms	confirm	VERB
easat-9094	463	5	these	these	DET
easat-9094	463	6	concerns	concern	NOUN
easat-9094	463	7	,	,	PUNCT
easat-9094	463	8	as	as	SCONJ
easat-9094	463	9	the	the	DET
easat-9094	463	10	interviewees	interviewee	NOUN
easat-9094	463	11	consistently	consistently	ADV
easat-9094	463	12	report	report	VERB
easat-9094	463	13	validation	validation	NOUN
easat-9094	463	14	delays	delay	NOUN
easat-9094	463	15	,	,	PUNCT
easat-9094	463	16	system	system	NOUN
easat-9094	463	17	errors	error	NOUN
easat-9094	463	18	,	,	PUNCT
easat-9094	463	19	and	and	CCONJ
easat-9094	463	20	confusion	confusion	NOUN
easat-9094	463	21	around	around	ADP
easat-9094	463	22	format	format	NOUN
easat-9094	463	23	requirements	requirement	NOUN
easat-9094	463	24	,	,	PUNCT
easat-9094	463	25	which	which	PRON
easat-9094	463	26	complicate	complicate	VERB
easat-9094	463	27	system	system	NOUN
easat-9094	463	28	usability	usability	NOUN
easat-9094	463	29	.	.	PUNCT
easat-9094	464	1	these	these	DET
easat-9094	464	2	findings	finding	NOUN
easat-9094	464	3	suggest	suggest	VERB
easat-9094	464	4	that	that	SCONJ
easat-9094	464	5	although	although	SCONJ
easat-9094	464	6	technological	technological	ADJ
easat-9094	464	7	solutions	solution	NOUN
easat-9094	464	8	are	be	AUX
easat-9094	464	9	available	available	ADJ
easat-9094	464	10	,	,	PUNCT
easat-9094	464	11	the	the	DET
easat-9094	464	12	learning	learn	VERB
easat-9094	464	13	curve	curve	NOUN
easat-9094	464	14	and	and	CCONJ
easat-9094	464	15	lack	lack	NOUN
easat-9094	464	16	of	of	ADP
easat-9094	464	17	intuitive	intuitive	ADJ
easat-9094	464	18	user	user	NOUN
easat-9094	464	19	interfaces	interface	NOUN
easat-9094	464	20	continue	continue	VERB
easat-9094	464	21	to	to	PART
easat-9094	464	22	hinder	hinder	VERB
easat-9094	464	23	smooth	smooth	ADJ
easat-9094	464	24	adoption	adoption	NOUN
easat-9094	464	25	,	,	PUNCT
easat-9094	464	26	particularly	particularly	ADV
easat-9094	464	27	among	among	ADP
easat-9094	464	28	non	non	ADJ
easat-9094	464	29	-	-	ADJ
easat-9094	464	30	technical	technical	ADJ
easat-9094	464	31	users	user	NOUN
easat-9094	464	32	.	.	PUNCT
easat-9094	465	1	numerous	numerous	ADJ
easat-9094	465	2	studies	study	NOUN
easat-9094	465	3	highlight	highlight	VERB
easat-9094	465	4	the	the	DET
easat-9094	465	5	perceived	perceive	VERB
easat-9094	465	6	benefits	benefit	NOUN
easat-9094	465	7	of	of	ADP
easat-9094	465	8	e	e	NOUN
easat-9094	465	9	-	-	NOUN
easat-9094	465	10	invoicing	invoicing	NOUN
easat-9094	465	11	as	as	ADP
easat-9094	465	12	strong	strong	ADJ
easat-9094	465	13	adoption	adoption	NOUN
easat-9094	465	14	motivators	motivator	NOUN
easat-9094	465	15	.	.	PUNCT
easat-9094	466	1	asender	asender	NOUN
easat-9094	466	2	and	and	CCONJ
easat-9094	466	3	sapkota	sapkota	NOUN
easat-9094	466	4	[	[	X
easat-9094	466	5	3	3	NUM
easat-9094	466	6	]	]	PUNCT
easat-9094	466	7	highlighted	highlight	VERB
easat-9094	466	8	user	user	NOUN
easat-9094	466	9	perceptions	perception	NOUN
easat-9094	466	10	,	,	PUNCT
easat-9094	466	11	such	such	ADJ
easat-9094	466	12	as	as	ADP
easat-9094	466	13	ease	ease	NOUN
easat-9094	466	14	of	of	ADP
easat-9094	466	15	payment	payment	NOUN
easat-9094	466	16	tracking	tracking	NOUN
easat-9094	466	17	,	,	PUNCT
easat-9094	466	18	reduced	reduce	VERB
easat-9094	466	19	paper	paper	NOUN
easat-9094	466	20	clutter	clutter	NOUN
easat-9094	466	21	,	,	PUNCT
easat-9094	466	22	and	and	CCONJ
easat-9094	466	23	environmental	environmental	ADJ
easat-9094	466	24	friendliness	friendliness	PROPN
easat-9094	466	25	.	.	PUNCT
easat-9094	467	1	ali	ali	PROPN
easat-9094	468	1	[	[	X
easat-9094	468	2	25	25	NUM
easat-9094	468	3	]	]	PUNCT
easat-9094	468	4	and	and	CCONJ
easat-9094	468	5	harianto	harianto	PROPN
easat-9094	468	6	,	,	PUNCT
easat-9094	468	7	et	et	PROPN
easat-9094	468	8	al	al	PROPN
easat-9094	468	9	.	.	PUNCT
easat-9094	469	1	[	[	X
easat-9094	469	2	4	4	X
easat-9094	469	3	]	]	PUNCT
easat-9094	469	4	pointed	point	VERB
easat-9094	469	5	to	to	ADP
easat-9094	469	6	benefits	benefit	NOUN
easat-9094	469	7	like	like	ADP
easat-9094	469	8	faster	fast	ADJ
easat-9094	469	9	processing	processing	NOUN
easat-9094	469	10	,	,	PUNCT
easat-9094	469	11	storage	storage	NOUN
easat-9094	469	12	efficiency	efficiency	NOUN
easat-9094	469	13	,	,	PUNCT
easat-9094	469	14	transparency	transparency	NOUN
easat-9094	469	15	,	,	PUNCT
easat-9094	469	16	and	and	CCONJ
easat-9094	469	17	better	well	ADJ
easat-9094	469	18	tax	tax	NOUN
easat-9094	469	19	compliance	compliance	NOUN
easat-9094	469	20	.	.	PUNCT
easat-9094	470	1	findings	finding	NOUN
easat-9094	470	2	from	from	ADP
easat-9094	470	3	the	the	DET
easat-9094	470	4	current	current	ADJ
easat-9094	470	5	study	study	NOUN
easat-9094	470	6	are	be	AUX
easat-9094	470	7	consistent	consistent	ADJ
easat-9094	470	8	,	,	PUNCT
easat-9094	470	9	especially	especially	ADV
easat-9094	470	10	regarding	regard	VERB
easat-9094	470	11	automation	automation	NOUN
easat-9094	470	12	and	and	CCONJ
easat-9094	470	13	efficiency	efficiency	NOUN
easat-9094	470	14	gains	gain	NOUN
easat-9094	470	15	through	through	ADP
easat-9094	470	16	ai	ai	ADJ
easat-9094	470	17	integration	integration	NOUN
easat-9094	470	18	.	.	PUNCT
easat-9094	471	1	organisations	organisation	NOUN
easat-9094	471	2	see	see	VERB
easat-9094	471	3	potential	potential	NOUN
easat-9094	471	4	in	in	ADP
easat-9094	471	5	automation	automation	NOUN
easat-9094	471	6	to	to	PART
easat-9094	471	7	reduce	reduce	VERB
easat-9094	471	8	manual	manual	ADJ
easat-9094	471	9	entry	entry	NOUN
easat-9094	471	10	and	and	CCONJ
easat-9094	471	11	improve	improve	VERB
easat-9094	471	12	data	datum	NOUN
easat-9094	471	13	accuracy	accuracy	NOUN
easat-9094	471	14	.	.	PUNCT
easat-9094	472	1	however	however	ADV
easat-9094	472	2	,	,	PUNCT
easat-9094	472	3	these	these	DET
easat-9094	472	4	advantages	advantage	NOUN
easat-9094	472	5	are	be	AUX
easat-9094	472	6	often	often	ADV
easat-9094	472	7	overshadowed	overshadow	VERB
easat-9094	472	8	by	by	ADP
easat-9094	472	9	technical	technical	ADJ
easat-9094	472	10	interruptions	interruption	NOUN
easat-9094	472	11	,	,	PUNCT
easat-9094	472	12	such	such	ADJ
easat-9094	472	13	as	as	ADP
easat-9094	472	14	server	server	NOUN
easat-9094	472	15	downtime	downtime	NOUN
easat-9094	472	16	or	or	CCONJ
easat-9094	472	17	errorprone	errorprone	NOUN
easat-9094	472	18	applications	application	NOUN
easat-9094	472	19	,	,	PUNCT
easat-9094	472	20	emphasising	emphasise	VERB
easat-9094	472	21	the	the	DET
easat-9094	472	22	need	need	NOUN
easat-9094	472	23	for	for	ADP
easat-9094	472	24	reliability	reliability	NOUN
easat-9094	472	25	to	to	PART
easat-9094	472	26	match	match	VERB
easat-9094	472	27	the	the	DET
easat-9094	472	28	theoretical	theoretical	ADJ
easat-9094	472	29	benefits	benefit	NOUN
easat-9094	472	30	.	.	PUNCT
easat-9094	473	1	tiwari	tiwari	PROPN
easat-9094	473	2	,	,	PUNCT
easat-9094	473	3	et	et	PROPN
easat-9094	473	4	al	al	PROPN
easat-9094	473	5	.	.	PUNCT
easat-9094	474	1	[	[	X
easat-9094	474	2	2	2	X
easat-9094	474	3	]	]	PUNCT
easat-9094	474	4	argued	argue	VERB
easat-9094	474	5	that	that	SCONJ
easat-9094	474	6	trialability	trialability	NOUN
easat-9094	474	7	,	,	PUNCT
easat-9094	474	8	which	which	PRON
easat-9094	474	9	is	be	AUX
easat-9094	474	10	the	the	DET
easat-9094	474	11	ability	ability	NOUN
easat-9094	474	12	to	to	PART
easat-9094	474	13	test	test	VERB
easat-9094	474	14	,	,	PUNCT
easat-9094	474	15	is	be	AUX
easat-9094	474	16	essential	essential	ADJ
easat-9094	474	17	for	for	ADP
easat-9094	474	18	the	the	DET
easat-9094	474	19	gradual	gradual	ADJ
easat-9094	474	20	implementation	implementation	NOUN
easat-9094	474	21	of	of	ADP
easat-9094	474	22	new	new	ADJ
easat-9094	474	23	systems	system	NOUN
easat-9094	474	24	that	that	PRON
easat-9094	474	25	facilitate	facilitate	VERB
easat-9094	474	26	adoption	adoption	NOUN
easat-9094	474	27	.	.	PUNCT
easat-9094	475	1	sundström	sundström	PROPN
easat-9094	476	1	[	[	X
easat-9094	476	2	20	20	NUM
easat-9094	476	3	]	]	PUNCT
easat-9094	476	4	added	add	VERB
easat-9094	476	5	that	that	SCONJ
easat-9094	476	6	organisational	organisational	ADJ
easat-9094	476	7	2105	2105	NUM
easat-9094	476	8	edelweiss	edelweiss	PROPN
easat-9094	476	9	applied	apply	VERB
easat-9094	476	10	science	science	NOUN
easat-9094	476	11	and	and	CCONJ
easat-9094	476	12	technology	technology	NOUN
easat-9094	476	13	issn	issn	PROPN
easat-9094	476	14	:	:	PUNCT
easat-9094	476	15	2576	2576	NUM
easat-9094	476	16	-	-	SYM
easat-9094	476	17	8484	8484	NUM
easat-9094	476	18	vol	vol	NOUN
easat-9094	476	19	.	.	PROPN
easat-9094	477	1	9	9	NUM
easat-9094	477	2	,	,	PUNCT
easat-9094	477	3	no	no	INTJ
easat-9094	477	4	.	.	NOUN
easat-9094	477	5	7	7	NUM
easat-9094	477	6	:	:	SYM
easat-9094	477	7	2090	2090	NUM
easat-9094	477	8	-	-	SYM
easat-9094	477	9	2107	2107	NUM
easat-9094	477	10	,	,	PUNCT
easat-9094	477	11	2025	2025	NUM
easat-9094	477	12	doi	doi	NOUN
easat-9094	477	13	:	:	PUNCT
easat-9094	477	14	10.55214/2576	10.55214/2576	NUM
easat-9094	477	15	-	-	SYM
easat-9094	477	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	478	1	©	©	PROPN
easat-9094	478	2	2025	2025	NUM
easat-9094	478	3	by	by	ADP
easat-9094	478	4	the	the	DET
easat-9094	478	5	authors	author	NOUN
easat-9094	478	6	;	;	PUNCT
easat-9094	478	7	licensee	licensee	PROPN
easat-9094	478	8	learning	learning	NOUN
easat-9094	478	9	gate	gate	PROPN
easat-9094	478	10	readiness	readiness	NOUN
easat-9094	478	11	,	,	PUNCT
easat-9094	478	12	including	include	VERB
easat-9094	478	13	leadership	leadership	NOUN
easat-9094	478	14	support	support	NOUN
easat-9094	478	15	and	and	CCONJ
easat-9094	478	16	adequate	adequate	ADJ
easat-9094	478	17	digital	digital	ADJ
easat-9094	478	18	infrastructure	infrastructure	NOUN
easat-9094	478	19	,	,	PUNCT
easat-9094	478	20	plays	play	VERB
easat-9094	478	21	a	a	DET
easat-9094	478	22	crucial	crucial	ADJ
easat-9094	478	23	role	role	NOUN
easat-9094	478	24	.	.	PUNCT
easat-9094	479	1	however	however	ADV
easat-9094	479	2	,	,	PUNCT
easat-9094	479	3	smes	sme	NOUN
easat-9094	479	4	often	often	ADV
easat-9094	479	5	lack	lack	VERB
easat-9094	479	6	this	this	DET
easat-9094	479	7	readiness	readiness	NOUN
easat-9094	479	8	due	due	ADP
easat-9094	479	9	to	to	ADP
easat-9094	479	10	limited	limited	ADJ
easat-9094	479	11	resources	resource	NOUN
easat-9094	479	12	and	and	CCONJ
easat-9094	479	13	support	support	NOUN
easat-9094	479	14	structures	structure	NOUN
easat-9094	479	15	[	[	X
easat-9094	479	16	5	5	NUM
easat-9094	479	17	]	]	PUNCT
easat-9094	479	18	.	.	PUNCT
easat-9094	480	1	the	the	DET
easat-9094	480	2	current	current	ADJ
easat-9094	480	3	study	study	NOUN
easat-9094	480	4	reinforces	reinforce	VERB
easat-9094	480	5	this	this	PRON
easat-9094	480	6	,	,	PUNCT
easat-9094	480	7	particularly	particularly	ADV
easat-9094	480	8	noting	note	VERB
easat-9094	480	9	that	that	SCONJ
easat-9094	480	10	smaller	small	ADJ
easat-9094	480	11	organisations	organisation	NOUN
easat-9094	480	12	in	in	ADP
easat-9094	480	13	malaysia	malaysia	PROPN
easat-9094	480	14	express	express	VERB
easat-9094	480	15	concerns	concern	NOUN
easat-9094	480	16	about	about	ADP
easat-9094	480	17	the	the	DET
easat-9094	480	18	cost	cost	NOUN
easat-9094	480	19	of	of	ADP
easat-9094	480	20	system	system	NOUN
easat-9094	480	21	upgrades	upgrade	NOUN
easat-9094	480	22	,	,	PUNCT
easat-9094	480	23	inadequate	inadequate	ADJ
easat-9094	480	24	it	it	PRON
easat-9094	480	25	support	support	VERB
easat-9094	480	26	,	,	PUNCT
easat-9094	480	27	and	and	CCONJ
easat-9094	480	28	a	a	DET
easat-9094	480	29	lack	lack	NOUN
easat-9094	480	30	of	of	ADP
easat-9094	480	31	preparatory	preparatory	ADJ
easat-9094	480	32	training	training	NOUN
easat-9094	480	33	.	.	PUNCT
easat-9094	481	1	these	these	DET
easat-9094	481	2	challenges	challenge	NOUN
easat-9094	481	3	hinder	hinder	VERB
easat-9094	481	4	trial	trial	NOUN
easat-9094	481	5	-	-	PUNCT
easat-9094	481	6	based	base	VERB
easat-9094	481	7	adoption	adoption	NOUN
easat-9094	481	8	and	and	CCONJ
easat-9094	481	9	suggest	suggest	VERB
easat-9094	481	10	that	that	SCONJ
easat-9094	481	11	policy	policy	NOUN
easat-9094	481	12	support	support	NOUN
easat-9094	481	13	or	or	CCONJ
easat-9094	481	14	public	public	ADJ
easat-9094	481	15	-	-	PUNCT
easat-9094	481	16	private	private	ADJ
easat-9094	481	17	collaboration	collaboration	NOUN
easat-9094	481	18	may	may	AUX
easat-9094	481	19	be	be	AUX
easat-9094	481	20	necessary	necessary	ADJ
easat-9094	481	21	to	to	PART
easat-9094	481	22	ensure	ensure	VERB
easat-9094	481	23	equitable	equitable	ADJ
easat-9094	481	24	implementation	implementation	NOUN
easat-9094	481	25	across	across	ADP
easat-9094	481	26	organisation	organisation	NOUN
easat-9094	481	27	sizes	size	NOUN
easat-9094	481	28	.	.	PUNCT
easat-9094	482	1	finally	finally	ADV
easat-9094	482	2	,	,	PUNCT
easat-9094	482	3	external	external	ADJ
easat-9094	482	4	technological	technological	ADJ
easat-9094	482	5	factors	factor	NOUN
easat-9094	482	6	like	like	ADP
easat-9094	482	7	internet	internet	NOUN
easat-9094	482	8	connectivity	connectivity	NOUN
easat-9094	482	9	,	,	PUNCT
easat-9094	482	10	server	server	NOUN
easat-9094	482	11	reliability	reliability	NOUN
easat-9094	482	12	,	,	PUNCT
easat-9094	482	13	and	and	CCONJ
easat-9094	482	14	data	datum	NOUN
easat-9094	482	15	format	format	NOUN
easat-9094	482	16	restrictions	restriction	NOUN
easat-9094	482	17	significantly	significantly	ADV
easat-9094	482	18	impact	impact	VERB
easat-9094	482	19	e	e	NOUN
easat-9094	482	20	-	-	ADJ
easat-9094	482	21	invoicing	invoicing	ADJ
easat-9094	482	22	adoption	adoption	NOUN
easat-9094	482	23	.	.	PUNCT
easat-9094	483	1	harianto	harianto	PROPN
easat-9094	483	2	,	,	PUNCT
easat-9094	483	3	et	et	PROPN
easat-9094	483	4	al	al	PROPN
easat-9094	483	5	.	.	PUNCT
easat-9094	484	1	[	[	X
easat-9094	484	2	4	4	X
easat-9094	484	3	]	]	PUNCT
easat-9094	484	4	reported	report	VERB
easat-9094	484	5	that	that	SCONJ
easat-9094	484	6	internet	internet	NOUN
easat-9094	484	7	disruptions	disruption	NOUN
easat-9094	484	8	and	and	CCONJ
easat-9094	484	9	application	application	NOUN
easat-9094	484	10	crashes	crash	NOUN
easat-9094	484	11	erode	erode	VERB
easat-9094	484	12	trust	trust	NOUN
easat-9094	484	13	and	and	CCONJ
easat-9094	484	14	delay	delay	NOUN
easat-9094	484	15	transactions	transaction	NOUN
easat-9094	484	16	.	.	PUNCT
easat-9094	485	1	the	the	DET
easat-9094	485	2	current	current	ADJ
easat-9094	485	3	study	study	NOUN
easat-9094	485	4	presents	present	VERB
easat-9094	485	5	similar	similar	ADJ
easat-9094	485	6	constraints	constraint	NOUN
easat-9094	485	7	,	,	PUNCT
easat-9094	485	8	where	where	SCONJ
easat-9094	485	9	server	server	NOUN
easat-9094	485	10	errors	error	NOUN
easat-9094	485	11	,	,	PUNCT
easat-9094	485	12	internet	internet	NOUN
easat-9094	485	13	limitations	limitation	NOUN
easat-9094	485	14	,	,	PUNCT
easat-9094	485	15	and	and	CCONJ
easat-9094	485	16	rigid	rigid	ADJ
easat-9094	485	17	format	format	NOUN
easat-9094	485	18	requirements	requirement	NOUN
easat-9094	485	19	(	(	PUNCT
easat-9094	485	20	e.g.	e.g.	ADV
easat-9094	485	21	,	,	PUNCT
easat-9094	485	22	xml	xml	NOUN
easat-9094	485	23	/	/	SYM
easat-9094	485	24	json	json	NOUN
easat-9094	485	25	)	)	PUNCT
easat-9094	485	26	are	be	AUX
easat-9094	485	27	frequent	frequent	ADJ
easat-9094	485	28	issues	issue	NOUN
easat-9094	485	29	.	.	PUNCT
easat-9094	486	1	these	these	DET
easat-9094	486	2	findings	finding	NOUN
easat-9094	486	3	underscore	underscore	VERB
easat-9094	486	4	that	that	SCONJ
easat-9094	486	5	the	the	DET
easat-9094	486	6	success	success	NOUN
easat-9094	486	7	of	of	ADP
easat-9094	486	8	e	e	NOUN
easat-9094	486	9	-	-	NOUN
easat-9094	486	10	invoicing	invoicing	NOUN
easat-9094	486	11	is	be	AUX
easat-9094	486	12	not	not	PART
easat-9094	486	13	only	only	ADV
easat-9094	486	14	dependent	dependent	ADJ
easat-9094	486	15	on	on	ADP
easat-9094	486	16	organisational	organisational	ADJ
easat-9094	486	17	willingness	willingness	NOUN
easat-9094	486	18	but	but	CCONJ
easat-9094	486	19	also	also	ADV
easat-9094	486	20	on	on	ADP
easat-9094	486	21	national	national	ADJ
easat-9094	486	22	digital	digital	ADJ
easat-9094	486	23	infrastructure	infrastructure	NOUN
easat-9094	486	24	and	and	CCONJ
easat-9094	486	25	vendor	vendor	NOUN
easat-9094	486	26	ecosystem	ecosystem	NOUN
easat-9094	486	27	readiness	readiness	NOUN
easat-9094	486	28	.	.	PUNCT
easat-9094	487	1	additionally	additionally	ADV
easat-9094	487	2	,	,	PUNCT
easat-9094	487	3	this	this	DET
easat-9094	487	4	current	current	ADJ
easat-9094	487	5	study	study	NOUN
easat-9094	487	6	has	have	AUX
easat-9094	487	7	also	also	ADV
easat-9094	487	8	shown	show	VERB
easat-9094	487	9	that	that	SCONJ
easat-9094	487	10	large	large	ADJ
easat-9094	487	11	businesses	business	NOUN
easat-9094	487	12	have	have	VERB
easat-9094	487	13	a	a	DET
easat-9094	487	14	chance	chance	NOUN
easat-9094	487	15	to	to	PART
easat-9094	487	16	simplify	simplify	VERB
easat-9094	487	17	invoicing	invoicing	NOUN
easat-9094	487	18	procedures	procedure	NOUN
easat-9094	487	19	,	,	PUNCT
easat-9094	487	20	ensure	ensure	VERB
easat-9094	487	21	regulatory	regulatory	ADJ
easat-9094	487	22	compliance	compliance	NOUN
easat-9094	487	23	,	,	PUNCT
easat-9094	487	24	and	and	CCONJ
easat-9094	487	25	improve	improve	VERB
easat-9094	487	26	data	data	NOUN
easat-9094	487	27	accuracy	accuracy	NOUN
easat-9094	487	28	using	use	VERB
easat-9094	487	29	integration	integration	NOUN
easat-9094	487	30	with	with	ADP
easat-9094	487	31	erp	erp	PROPN
easat-9094	487	32	systems	system	NOUN
easat-9094	487	33	that	that	PRON
easat-9094	487	34	involve	involve	VERB
easat-9094	487	35	using	use	VERB
easat-9094	487	36	apis	apis	PROPN
easat-9094	487	37	and	and	CCONJ
easat-9094	487	38	middleware	middleware	NOUN
easat-9094	487	39	.	.	PUNCT
easat-9094	488	1	large	large	ADJ
easat-9094	488	2	companies	company	NOUN
easat-9094	488	3	also	also	ADV
easat-9094	488	4	gain	gain	VERB
easat-9094	488	5	from	from	ADP
easat-9094	488	6	their	their	PRON
easat-9094	488	7	financial	financial	ADJ
easat-9094	488	8	capability	capability	NOUN
easat-9094	488	9	to	to	PART
easat-9094	488	10	fund	fund	VERB
easat-9094	488	11	system	system	NOUN
easat-9094	488	12	development	development	NOUN
easat-9094	488	13	and	and	CCONJ
easat-9094	488	14	hire	hire	VERB
easat-9094	488	15	skilled	skilled	ADJ
easat-9094	488	16	professional	professional	ADJ
easat-9094	488	17	consultants	consultant	NOUN
easat-9094	488	18	for	for	ADP
easat-9094	488	19	implementation	implementation	NOUN
easat-9094	488	20	.	.	PUNCT
easat-9094	489	1	small	small	ADJ
easat-9094	489	2	and	and	CCONJ
easat-9094	489	3	medium	medium	ADJ
easat-9094	489	4	-	-	PUNCT
easat-9094	489	5	sized	sized	ADJ
easat-9094	489	6	businesses	business	NOUN
easat-9094	489	7	(	(	PUNCT
easat-9094	489	8	smes	sme	NOUN
easat-9094	489	9	)	)	PUNCT
easat-9094	489	10	,	,	PUNCT
easat-9094	489	11	on	on	ADP
easat-9094	489	12	the	the	DET
easat-9094	489	13	other	other	ADJ
easat-9094	489	14	hand	hand	NOUN
easat-9094	489	15	,	,	PUNCT
easat-9094	489	16	frequently	frequently	ADV
easat-9094	489	17	encounter	encounter	VERB
easat-9094	489	18	challenges	challenge	NOUN
easat-9094	489	19	because	because	SCONJ
easat-9094	489	20	of	of	ADP
easat-9094	489	21	low	low	ADJ
easat-9094	489	22	technology	technology	NOUN
easat-9094	489	23	readiness	readiness	NOUN
easat-9094	489	24	and	and	CCONJ
easat-9094	489	25	financial	financial	ADJ
easat-9094	489	26	restrictions	restriction	NOUN
easat-9094	489	27	,	,	PUNCT
easat-9094	489	28	especially	especially	ADV
easat-9094	489	29	in	in	ADP
easat-9094	489	30	hiring	hire	VERB
easat-9094	489	31	expertise	expertise	NOUN
easat-9094	489	32	and	and	CCONJ
easat-9094	489	33	software	software	NOUN
easat-9094	489	34	.	.	PUNCT
easat-9094	490	1	many	many	ADJ
easat-9094	490	2	depend	depend	VERB
easat-9094	490	3	on	on	ADP
easat-9094	490	4	simple	simple	ADJ
easat-9094	490	5	accounting	accounting	NOUN
easat-9094	490	6	tools	tool	NOUN
easat-9094	490	7	that	that	PRON
easat-9094	490	8	lack	lack	VERB
easat-9094	490	9	e	e	ADJ
easat-9094	490	10	-	-	ADJ
easat-9094	490	11	invoicing	invoicing	ADJ
easat-9094	490	12	capability	capability	NOUN
easat-9094	490	13	.	.	PUNCT
easat-9094	491	1	hence	hence	ADV
easat-9094	491	2	,	,	PUNCT
easat-9094	491	3	middleware	middleware	NOUN
easat-9094	491	4	or	or	CCONJ
easat-9094	491	5	system	system	NOUN
easat-9094	491	6	modification	modification	NOUN
easat-9094	491	7	is	be	AUX
easat-9094	491	8	necessary	necessary	ADJ
easat-9094	491	9	and	and	CCONJ
easat-9094	491	10	requires	require	VERB
easat-9094	491	11	extra	extra	ADJ
easat-9094	491	12	expenses	expense	NOUN
easat-9094	491	13	to	to	PART
easat-9094	491	14	ensure	ensure	VERB
easat-9094	491	15	compatibility	compatibility	NOUN
easat-9094	491	16	.	.	PUNCT
easat-9094	492	1	although	although	SCONJ
easat-9094	492	2	government	government	NOUN
easat-9094	492	3	websites	website	NOUN
easat-9094	492	4	like	like	ADP
easat-9094	492	5	myinvois	myinvois	NOUN
easat-9094	492	6	portal	portal	PROPN
easat-9094	492	7	provide	provide	VERB
easat-9094	492	8	streamlined	streamlined	ADJ
easat-9094	492	9	responses	response	NOUN
easat-9094	492	10	,	,	PUNCT
easat-9094	492	11	problems	problem	NOUN
easat-9094	492	12	with	with	ADP
easat-9094	492	13	real	real	ADJ
easat-9094	492	14	-	-	PUNCT
easat-9094	492	15	time	time	NOUN
easat-9094	492	16	validation	validation	NOUN
easat-9094	492	17	,	,	PUNCT
easat-9094	492	18	system	system	NOUN
easat-9094	492	19	outages	outage	NOUN
easat-9094	492	20	,	,	PUNCT
easat-9094	492	21	and	and	CCONJ
easat-9094	492	22	user	user	NOUN
easat-9094	492	23	-	-	PUNCT
easat-9094	492	24	friendliness	friendliness	NOUN
easat-9094	492	25	might	might	AUX
easat-9094	492	26	compromise	compromise	VERB
easat-9094	492	27	the	the	DET
easat-9094	492	28	effectiveness	effectiveness	NOUN
easat-9094	492	29	of	of	ADP
easat-9094	492	30	e	e	NOUN
easat-9094	492	31	-	-	NOUN
easat-9094	492	32	invoicing	invoicing	NOUN
easat-9094	492	33	.	.	PUNCT
easat-9094	493	1	the	the	DET
easat-9094	493	2	application	application	NOUN
easat-9094	493	3	of	of	ADP
easat-9094	493	4	artificial	artificial	ADJ
easat-9094	493	5	intelligence	intelligence	NOUN
easat-9094	493	6	and	and	CCONJ
easat-9094	493	7	automation	automation	NOUN
easat-9094	493	8	is	be	AUX
easat-9094	493	9	one	one	NUM
easat-9094	493	10	essential	essential	ADJ
easat-9094	493	11	factor	factor	NOUN
easat-9094	493	12	that	that	PRON
easat-9094	493	13	is	be	AUX
easat-9094	493	14	incorporated	incorporate	VERB
easat-9094	493	15	with	with	ADP
easat-9094	493	16	the	the	DET
easat-9094	493	17	e	e	NOUN
easat-9094	493	18	-	-	NOUN
easat-9094	493	19	invoice	invoice	NOUN
easat-9094	493	20	to	to	PART
easat-9094	493	21	ensure	ensure	VERB
easat-9094	493	22	the	the	DET
easat-9094	493	23	quality	quality	NOUN
easat-9094	493	24	of	of	ADP
easat-9094	493	25	data	datum	NOUN
easat-9094	493	26	.	.	PUNCT
easat-9094	494	1	transparency	transparency	NOUN
easat-9094	494	2	and	and	CCONJ
easat-9094	494	3	compliance	compliance	NOUN
easat-9094	494	4	are	be	AUX
easat-9094	494	5	enhanced	enhance	VERB
easat-9094	494	6	via	via	ADP
easat-9094	494	7	automated	automate	VERB
easat-9094	494	8	validations	validation	NOUN
easat-9094	494	9	,	,	PUNCT
easat-9094	494	10	fraud	fraud	NOUN
easat-9094	494	11	detection	detection	NOUN
easat-9094	494	12	,	,	PUNCT
easat-9094	494	13	and	and	CCONJ
easat-9094	494	14	real	real	ADJ
easat-9094	494	15	-	-	PUNCT
easat-9094	494	16	time	time	NOUN
easat-9094	494	17	data	datum	NOUN
easat-9094	494	18	synchronisation	synchronisation	NOUN
easat-9094	494	19	transforming	transform	VERB
easat-9094	494	20	data	datum	NOUN
easat-9094	494	21	.	.	PUNCT
easat-9094	495	1	still	still	ADV
easat-9094	495	2	,	,	PUNCT
easat-9094	495	3	these	these	DET
easat-9094	495	4	advantages	advantage	NOUN
easat-9094	495	5	depend	depend	VERB
easat-9094	495	6	on	on	ADP
easat-9094	495	7	system	system	NOUN
easat-9094	495	8	compatibility	compatibility	NOUN
easat-9094	495	9	and	and	CCONJ
easat-9094	495	10	correct	correct	ADJ
easat-9094	495	11	data	datum	NOUN
easat-9094	495	12	structure	structure	NOUN
easat-9094	495	13	,	,	PUNCT
easat-9094	495	14	which	which	PRON
easat-9094	495	15	may	may	AUX
easat-9094	495	16	depend	depend	VERB
easat-9094	495	17	on	on	ADP
easat-9094	495	18	the	the	DET
easat-9094	495	19	type	type	NOUN
easat-9094	495	20	of	of	ADP
easat-9094	495	21	middleware	middleware	NOUN
easat-9094	495	22	or	or	CCONJ
easat-9094	495	23	system	system	NOUN
easat-9094	495	24	that	that	PRON
easat-9094	495	25	they	they	PRON
easat-9094	495	26	are	be	AUX
easat-9094	495	27	capable	capable	ADJ
easat-9094	495	28	of	of	ADP
easat-9094	495	29	using	use	VERB
easat-9094	495	30	,	,	PUNCT
easat-9094	495	31	which	which	PRON
easat-9094	495	32	still	still	ADV
easat-9094	495	33	causes	cause	VERB
easat-9094	495	34	major	major	ADJ
easat-9094	495	35	issues	issue	NOUN
easat-9094	495	36	for	for	ADP
easat-9094	495	37	smes	sme	NOUN
easat-9094	495	38	.	.	PUNCT
easat-9094	496	1	furthermore	furthermore	ADV
easat-9094	496	2	,	,	PUNCT
easat-9094	496	3	this	this	DET
easat-9094	496	4	research	research	NOUN
easat-9094	496	5	shows	show	VERB
easat-9094	496	6	that	that	SCONJ
easat-9094	496	7	while	while	SCONJ
easat-9094	496	8	the	the	DET
easat-9094	496	9	size	size	NOUN
easat-9094	496	10	and	and	CCONJ
easat-9094	496	11	extent	extent	NOUN
easat-9094	496	12	of	of	ADP
easat-9094	496	13	their	their	PRON
easat-9094	496	14	operations	operation	NOUN
easat-9094	496	15	cause	cause	VERB
easat-9094	496	16	complicated	complicated	ADJ
easat-9094	496	17	integration	integration	NOUN
easat-9094	496	18	problems	problem	NOUN
easat-9094	496	19	for	for	ADP
easat-9094	496	20	big	big	ADJ
easat-9094	496	21	businesses	business	NOUN
easat-9094	496	22	,	,	PUNCT
easat-9094	496	23	smes	sme	NOUN
easat-9094	496	24	struggle	struggle	VERB
easat-9094	496	25	with	with	ADP
easat-9094	496	26	fundamental	fundamental	ADJ
easat-9094	496	27	challenges	challenge	NOUN
easat-9094	496	28	,	,	PUNCT
easat-9094	496	29	including	include	VERB
easat-9094	496	30	system	system	NOUN
easat-9094	496	31	incompatibility	incompatibility	NOUN
easat-9094	496	32	,	,	PUNCT
easat-9094	496	33	lack	lack	NOUN
easat-9094	496	34	of	of	ADP
easat-9094	496	35	support	support	NOUN
easat-9094	496	36	,	,	PUNCT
easat-9094	496	37	and	and	CCONJ
easat-9094	496	38	file	file	NOUN
easat-9094	496	39	format	format	NOUN
easat-9094	496	40	constraints	constraint	NOUN
easat-9094	496	41	(	(	PUNCT
easat-9094	496	42	e.g.	e.g.	ADV
easat-9094	496	43	,	,	PUNCT
easat-9094	496	44	xml	xml	NOUN
easat-9094	496	45	and	and	CCONJ
easat-9094	496	46	json	json	NOUN
easat-9094	496	47	)	)	PUNCT
easat-9094	496	48	.	.	PUNCT
easat-9094	497	1	although	although	SCONJ
easat-9094	497	2	standardising	standardise	VERB
easat-9094	497	3	calls	call	NOUN
easat-9094	497	4	for	for	ADP
easat-9094	497	5	these	these	DET
easat-9094	497	6	formats	format	NOUN
easat-9094	497	7	,	,	PUNCT
easat-9094	497	8	businesses	business	NOUN
easat-9094	497	9	without	without	ADP
easat-9094	497	10	the	the	DET
easat-9094	497	11	required	require	VERB
easat-9094	497	12	digital	digital	ADJ
easat-9094	497	13	infrastructure	infrastructure	NOUN
easat-9094	497	14	or	or	CCONJ
easat-9094	497	15	knowledge	knowledge	NOUN
easat-9094	497	16	experience	experience	NOUN
easat-9094	497	17	may	may	AUX
easat-9094	497	18	struggle	struggle	VERB
easat-9094	497	19	with	with	ADP
easat-9094	497	20	them	they	PRON
easat-9094	497	21	.	.	PUNCT
easat-9094	498	1	this	this	DET
easat-9094	498	2	current	current	ADJ
easat-9094	498	3	study	study	NOUN
easat-9094	498	4	contributed	contribute	VERB
easat-9094	498	5	three	three	NUM
easat-9094	498	6	core	core	ADJ
easat-9094	498	7	technological	technological	ADJ
easat-9094	498	8	factors	factor	NOUN
easat-9094	498	9	,	,	PUNCT
easat-9094	498	10	which	which	PRON
easat-9094	498	11	are	be	AUX
easat-9094	498	12	system	system	NOUN
easat-9094	498	13	integration	integration	NOUN
easat-9094	498	14	,	,	PUNCT
easat-9094	498	15	middleware	middleware	NOUN
easat-9094	498	16	/	/	SYM
easat-9094	498	17	api	api	NOUN
easat-9094	498	18	usage	usage	NOUN
easat-9094	498	19	,	,	PUNCT
easat-9094	498	20	and	and	CCONJ
easat-9094	498	21	automation	automation	NOUN
easat-9094	498	22	,	,	PUNCT
easat-9094	498	23	as	as	ADP
easat-9094	498	24	vital	vital	ADJ
easat-9094	498	25	elements	element	NOUN
easat-9094	498	26	influencing	influence	VERB
easat-9094	498	27	adoption	adoption	NOUN
easat-9094	498	28	for	for	ADP
easat-9094	498	29	the	the	DET
easat-9094	498	30	component	component	NOUN
easat-9094	498	31	in	in	ADP
easat-9094	498	32	toe	toe	NOUN
easat-9094	498	33	and	and	CCONJ
easat-9094	498	34	extends	extend	VERB
easat-9094	498	35	key	key	ADJ
easat-9094	498	36	innovation	innovation	NOUN
easat-9094	498	37	attributes	attribute	VERB
easat-9094	498	38	from	from	ADP
easat-9094	498	39	rogers	roger	NOUN
easat-9094	498	40	’	'	PUNCT
easat-9094	498	41	doi	doi	NOUN
easat-9094	498	42	theory	theory	NOUN
easat-9094	498	43	.	.	PUNCT
easat-9094	499	1	the	the	DET
easat-9094	499	2	findings	finding	NOUN
easat-9094	499	3	also	also	ADV
easat-9094	499	4	show	show	VERB
easat-9094	499	5	that	that	SCONJ
easat-9094	499	6	digital	digital	ADJ
easat-9094	499	7	infrastructure	infrastructure	NOUN
easat-9094	499	8	(	(	PUNCT
easat-9094	499	9	e.g.	e.g.	ADV
easat-9094	499	10	,	,	PUNCT
easat-9094	499	11	internet	internet	NOUN
easat-9094	499	12	reliability	reliability	NOUN
easat-9094	499	13	and	and	CCONJ
easat-9094	499	14	format	format	NOUN
easat-9094	499	15	standardisation	standardisation	NOUN
easat-9094	499	16	)	)	PUNCT
easat-9094	499	17	serves	serve	VERB
easat-9094	499	18	as	as	ADP
easat-9094	499	19	an	an	DET
easat-9094	499	20	environmental	environmental	ADJ
easat-9094	499	21	condition	condition	NOUN
easat-9094	499	22	that	that	PRON
easat-9094	499	23	interacts	interact	VERB
easat-9094	499	24	with	with	ADP
easat-9094	499	25	internal	internal	ADJ
easat-9094	499	26	technology	technology	NOUN
easat-9094	499	27	capabilities	capability	NOUN
easat-9094	499	28	.	.	PUNCT
easat-9094	500	1	5	5	X
easat-9094	500	2	.	.	X
easat-9094	500	3	conclusion	conclusion	NOUN
easat-9094	500	4	system	system	NOUN
easat-9094	500	5	integration	integration	NOUN
easat-9094	500	6	capabilities	capability	NOUN
easat-9094	500	7	,	,	PUNCT
easat-9094	500	8	middleware	middleware	NOUN
easat-9094	500	9	/	/	SYM
easat-9094	500	10	api	api	NOUN
easat-9094	500	11	solutions	solution	NOUN
easat-9094	500	12	,	,	PUNCT
easat-9094	500	13	and	and	CCONJ
easat-9094	500	14	ai	ai	ADJ
easat-9094	500	15	-	-	PUNCT
easat-9094	500	16	based	base	VERB
easat-9094	500	17	automation	automation	NOUN
easat-9094	500	18	are	be	AUX
easat-9094	500	19	among	among	ADP
easat-9094	500	20	the	the	DET
easat-9094	500	21	various	various	ADJ
easat-9094	500	22	technological	technological	ADJ
easat-9094	500	23	elements	element	NOUN
easat-9094	500	24	driving	drive	VERB
easat-9094	500	25	e	e	NOUN
easat-9094	500	26	-	-	ADJ
easat-9094	500	27	invoicing	invoicing	ADJ
easat-9094	500	28	adoption	adoption	NOUN
easat-9094	500	29	in	in	ADP
easat-9094	500	30	malaysia	malaysia	PROPN
easat-9094	500	31	.	.	PUNCT
easat-9094	501	1	still	still	ADV
easat-9094	501	2	,	,	PUNCT
easat-9094	501	3	the	the	DET
easat-9094	501	4	degree	degree	NOUN
easat-9094	501	5	to	to	PART
easat-9094	501	6	which	which	PRON
easat-9094	501	7	companies	company	NOUN
easat-9094	501	8	may	may	AUX
easat-9094	501	9	use	use	VERB
easat-9094	501	10	these	these	DET
easat-9094	501	11	enablers	enabler	NOUN
easat-9094	501	12	will	will	AUX
easat-9094	501	13	depend	depend	VERB
easat-9094	501	14	much	much	ADJ
easat-9094	501	15	on	on	ADP
easat-9094	501	16	their	their	PRON
easat-9094	501	17	resources	resource	NOUN
easat-9094	501	18	and	and	CCONJ
easat-9094	501	19	scale	scale	NOUN
easat-9094	501	20	.	.	PUNCT
easat-9094	502	1	because	because	SCONJ
easat-9094	502	2	of	of	ADP
easat-9094	502	3	strong	strong	ADJ
easat-9094	502	4	it	it	PRON
easat-9094	502	5	infrastructure	infrastructure	NOUN
easat-9094	502	6	and	and	CCONJ
easat-9094	502	7	financial	financial	ADJ
easat-9094	502	8	flexibility	flexibility	NOUN
easat-9094	502	9	,	,	PUNCT
easat-9094	502	10	large	large	ADJ
easat-9094	502	11	businesses	business	NOUN
easat-9094	502	12	are	be	AUX
easat-9094	502	13	typically	typically	ADV
easat-9094	502	14	well	well	ADV
easat-9094	502	15	-	-	PUNCT
easat-9094	502	16	positioned	position	VERB
easat-9094	502	17	to	to	PART
easat-9094	502	18	embrace	embrace	VERB
easat-9094	502	19	einvoicing	einvoicing	NOUN
easat-9094	502	20	;	;	PUNCT
easat-9094	502	21	smes	sme	NOUN
easat-9094	502	22	experience	experience	NOUN
easat-9094	502	23	structural	structural	ADJ
easat-9094	502	24	and	and	CCONJ
easat-9094	502	25	financial	financial	ADJ
easat-9094	502	26	difficulties	difficulty	NOUN
easat-9094	502	27	that	that	PRON
easat-9094	502	28	impede	impede	VERB
easat-9094	502	29	smooth	smooth	ADJ
easat-9094	502	30	adoption	adoption	NOUN
easat-9094	502	31	.	.	PUNCT
easat-9094	503	1	this	this	DET
easat-9094	503	2	study	study	NOUN
easat-9094	503	3	emphasises	emphasise	VERB
easat-9094	503	4	the	the	DET
easat-9094	503	5	need	need	NOUN
easat-9094	503	6	for	for	ADP
easat-9094	503	7	varied	varied	ADJ
easat-9094	503	8	policy	policy	NOUN
easat-9094	503	9	strategies	strategy	NOUN
easat-9094	503	10	and	and	CCONJ
easat-9094	503	11	technical	technical	ADJ
easat-9094	503	12	support	support	NOUN
easat-9094	503	13	to	to	PART
easat-9094	503	14	fit	fit	VERB
easat-9094	503	15	different	different	ADJ
easat-9094	503	16	degrees	degree	NOUN
easat-9094	503	17	of	of	ADP
easat-9094	503	18	digital	digital	ADJ
easat-9094	503	19	maturity	maturity	NOUN
easat-9094	503	20	.	.	PUNCT
easat-9094	504	1	particularly	particularly	ADV
easat-9094	504	2	for	for	ADP
easat-9094	504	3	smaller	small	ADJ
easat-9094	504	4	companies	company	NOUN
easat-9094	504	5	,	,	PUNCT
easat-9094	504	6	regulatory	regulatory	ADJ
easat-9094	504	7	bodies	body	NOUN
easat-9094	504	8	and	and	CCONJ
easat-9094	504	9	system	system	NOUN
easat-9094	504	10	suppliers	supplier	NOUN
easat-9094	504	11	must	must	AUX
easat-9094	504	12	try	try	VERB
easat-9094	504	13	to	to	PART
easat-9094	504	14	simplify	simplify	VERB
easat-9094	504	15	integration	integration	NOUN
easat-9094	504	16	processes	process	NOUN
easat-9094	504	17	,	,	PUNCT
easat-9094	504	18	give	give	VERB
easat-9094	504	19	reasonably	reasonably	ADV
easat-9094	504	20	priced	price	VERB
easat-9094	504	21	middleware	middleware	NOUN
easat-9094	504	22	choices	choice	NOUN
easat-9094	504	23	,	,	PUNCT
easat-9094	504	24	and	and	CCONJ
easat-9094	504	25	improve	improve	VERB
easat-9094	504	26	user	user	NOUN
easat-9094	504	27	assistance	assistance	NOUN
easat-9094	504	28	.	.	PUNCT
easat-9094	505	1	addressing	address	VERB
easat-9094	505	2	these	these	DET
easat-9094	505	3	technology	technology	NOUN
easat-9094	505	4	issues	issue	NOUN
easat-9094	505	5	will	will	AUX
easat-9094	505	6	not	not	PART
easat-9094	505	7	only	only	ADV
easat-9094	505	8	help	help	VERB
easat-9094	505	9	achieve	achieve	VERB
easat-9094	505	10	compliance	compliance	NOUN
easat-9094	505	11	but	but	CCONJ
easat-9094	505	12	also	also	ADV
easat-9094	505	13	help	help	VERB
easat-9094	505	14	malaysia	malaysia	PROPN
easat-9094	505	15	's	's	PART
easat-9094	505	16	digital	digital	ADJ
easat-9094	505	17	tax	tax	NOUN
easat-9094	505	18	ecosystem	ecosystem	NOUN
easat-9094	505	19	to	to	PART
easat-9094	505	20	be	be	AUX
easat-9094	505	21	more	more	ADV
easat-9094	505	22	open	open	ADJ
easat-9094	505	23	,	,	PUNCT
easat-9094	505	24	effective	effective	ADJ
easat-9094	505	25	,	,	PUNCT
easat-9094	505	26	and	and	CCONJ
easat-9094	505	27	inclusive	inclusive	ADJ
easat-9094	505	28	.	.	PUNCT
easat-9094	506	1	2106	2106	NUM
easat-9094	506	2	edelweiss	edelweiss	PROPN
easat-9094	506	3	applied	apply	VERB
easat-9094	506	4	science	science	NOUN
easat-9094	506	5	and	and	CCONJ
easat-9094	506	6	technology	technology	NOUN
easat-9094	506	7	issn	issn	PROPN
easat-9094	506	8	:	:	PUNCT
easat-9094	506	9	2576	2576	NUM
easat-9094	506	10	-	-	SYM
easat-9094	506	11	8484	8484	NUM
easat-9094	506	12	vol	vol	NOUN
easat-9094	506	13	.	.	PROPN
easat-9094	507	1	9	9	NUM
easat-9094	507	2	,	,	PUNCT
easat-9094	507	3	no	no	INTJ
easat-9094	507	4	.	.	NOUN
easat-9094	507	5	7	7	NUM
easat-9094	507	6	:	:	SYM
easat-9094	507	7	2090	2090	NUM
easat-9094	507	8	-	-	SYM
easat-9094	507	9	2107	2107	NUM
easat-9094	507	10	,	,	PUNCT
easat-9094	507	11	2025	2025	NUM
easat-9094	507	12	doi	doi	NOUN
easat-9094	507	13	:	:	PUNCT
easat-9094	507	14	10.55214/2576	10.55214/2576	NUM
easat-9094	507	15	-	-	SYM
easat-9094	507	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	508	1	©	©	PROPN
easat-9094	508	2	2025	2025	NUM
easat-9094	508	3	by	by	ADP
easat-9094	508	4	the	the	DET
easat-9094	508	5	authors	author	NOUN
easat-9094	508	6	;	;	PUNCT
easat-9094	508	7	licensee	licensee	PROPN
easat-9094	508	8	learning	learning	NOUN
easat-9094	508	9	gate	gate	NOUN
easat-9094	508	10	this	this	DET
easat-9094	508	11	study	study	NOUN
easat-9094	508	12	was	be	AUX
easat-9094	508	13	carried	carry	VERB
easat-9094	508	14	out	out	ADP
easat-9094	508	15	with	with	ADP
easat-9094	508	16	limitations	limitation	NOUN
easat-9094	508	17	.	.	PUNCT
easat-9094	509	1	first	first	ADV
easat-9094	509	2	,	,	PUNCT
easat-9094	509	3	it	it	PRON
easat-9094	509	4	primarily	primarily	ADV
easat-9094	509	5	focused	focus	VERB
easat-9094	509	6	on	on	ADP
easat-9094	509	7	technological	technological	ADJ
easat-9094	509	8	drivers	driver	NOUN
easat-9094	509	9	and	and	CCONJ
easat-9094	509	10	challenges	challenge	NOUN
easat-9094	509	11	without	without	ADP
easat-9094	509	12	addressing	address	VERB
easat-9094	509	13	in	in	ADP
easat-9094	509	14	-	-	PUNCT
easat-9094	509	15	depth	depth	NOUN
easat-9094	509	16	organisational	organisational	ADJ
easat-9094	509	17	and	and	CCONJ
easat-9094	509	18	environmental	environmental	ADJ
easat-9094	509	19	factors	factor	NOUN
easat-9094	509	20	that	that	PRON
easat-9094	509	21	are	be	AUX
easat-9094	509	22	part	part	NOUN
easat-9094	509	23	of	of	ADP
easat-9094	509	24	the	the	DET
easat-9094	509	25	toe	toe	NOUN
easat-9094	509	26	framework	framework	NOUN
easat-9094	509	27	.	.	PUNCT
easat-9094	510	1	future	future	ADJ
easat-9094	510	2	studies	study	NOUN
easat-9094	510	3	could	could	AUX
easat-9094	510	4	explore	explore	VERB
easat-9094	510	5	how	how	SCONJ
easat-9094	510	6	management	management	NOUN
easat-9094	510	7	support	support	NOUN
easat-9094	510	8	,	,	PUNCT
easat-9094	510	9	regulatory	regulatory	ADJ
easat-9094	510	10	pressure	pressure	NOUN
easat-9094	510	11	,	,	PUNCT
easat-9094	510	12	and	and	CCONJ
easat-9094	510	13	industry	industry	NOUN
easat-9094	510	14	competition	competition	NOUN
easat-9094	510	15	interact	interact	VERB
easat-9094	510	16	with	with	ADP
easat-9094	510	17	technological	technological	ADJ
easat-9094	510	18	drivers	driver	NOUN
easat-9094	510	19	to	to	PART
easat-9094	510	20	influence	influence	VERB
easat-9094	510	21	adoption	adoption	NOUN
easat-9094	510	22	outcomes	outcome	NOUN
easat-9094	510	23	.	.	PUNCT
easat-9094	511	1	second	second	ADV
easat-9094	511	2	,	,	PUNCT
easat-9094	511	3	the	the	DET
easat-9094	511	4	study	study	NOUN
easat-9094	511	5	did	do	AUX
easat-9094	511	6	not	not	PART
easat-9094	511	7	examine	examine	VERB
easat-9094	511	8	the	the	DET
easat-9094	511	9	progression	progression	NOUN
easat-9094	511	10	of	of	ADP
easat-9094	511	11	adoption	adoption	NOUN
easat-9094	511	12	of	of	ADP
easat-9094	511	13	e	e	NOUN
easat-9094	511	14	-	-	NOUN
easat-9094	511	15	invoicing	invoicing	NOUN
easat-9094	511	16	from	from	ADP
easat-9094	511	17	voluntary	voluntary	ADJ
easat-9094	511	18	to	to	ADP
easat-9094	511	19	mandatory	mandatory	ADJ
easat-9094	511	20	phase	phase	NOUN
easat-9094	511	21	,	,	PUNCT
easat-9094	511	22	particularly	particularly	ADV
easat-9094	511	23	after	after	ADP
easat-9094	511	24	the	the	DET
easat-9094	511	25	full	full	ADJ
easat-9094	511	26	implementation	implementation	NOUN
easat-9094	511	27	phase	phase	NOUN
easat-9094	511	28	.	.	PUNCT
easat-9094	512	1	future	future	ADJ
easat-9094	512	2	research	research	NOUN
easat-9094	512	3	could	could	AUX
easat-9094	512	4	gain	gain	VERB
easat-9094	512	5	more	more	ADJ
easat-9094	512	6	data	datum	NOUN
easat-9094	512	7	from	from	ADP
easat-9094	512	8	the	the	DET
easat-9094	512	9	preand	preand	NOUN
easat-9094	512	10	post	post	ADJ
easat-9094	512	11	-	-	ADJ
easat-9094	512	12	implementation	implementation	ADJ
easat-9094	512	13	journey	journey	NOUN
easat-9094	512	14	of	of	ADP
easat-9094	512	15	both	both	CCONJ
easat-9094	512	16	large	large	ADJ
easat-9094	512	17	companies	company	NOUN
easat-9094	512	18	and	and	CCONJ
easat-9094	512	19	smes	sme	NOUN
easat-9094	512	20	to	to	PART
easat-9094	512	21	observe	observe	VERB
easat-9094	512	22	changes	change	NOUN
easat-9094	512	23	in	in	ADP
easat-9094	512	24	system	system	NOUN
easat-9094	512	25	efficiency	efficiency	NOUN
easat-9094	512	26	,	,	PUNCT
easat-9094	512	27	user	user	NOUN
easat-9094	512	28	experience	experience	NOUN
easat-9094	512	29	,	,	PUNCT
easat-9094	512	30	and	and	CCONJ
easat-9094	512	31	compliance	compliance	NOUN
easat-9094	512	32	behaviour	behaviour	NOUN
easat-9094	512	33	over	over	ADP
easat-9094	512	34	time	time	NOUN
easat-9094	512	35	that	that	PRON
easat-9094	512	36	may	may	AUX
easat-9094	512	37	also	also	ADV
easat-9094	512	38	involve	involve	VERB
easat-9094	512	39	various	various	ADJ
easat-9094	512	40	taxpayers	taxpayer	NOUN
easat-9094	512	41	and	and	CCONJ
easat-9094	512	42	suppliers	supplier	NOUN
easat-9094	512	43	.	.	PUNCT
easat-9094	513	1	institutional	institutional	ADJ
easat-9094	513	2	review	review	PROPN
easat-9094	513	3	board	board	NOUN
easat-9094	513	4	statement	statement	NOUN
easat-9094	513	5	:	:	PUNCT
easat-9094	513	6	this	this	DET
easat-9094	513	7	study	study	NOUN
easat-9094	513	8	followed	follow	VERB
easat-9094	513	9	ethical	ethical	ADJ
easat-9094	513	10	standards	standard	NOUN
easat-9094	513	11	with	with	ADP
easat-9094	513	12	human	human	ADJ
easat-9094	513	13	participants	participant	NOUN
easat-9094	513	14	.	.	PUNCT
easat-9094	514	1	all	all	DET
easat-9094	514	2	respondents	respondent	NOUN
easat-9094	514	3	were	be	AUX
easat-9094	514	4	informed	inform	VERB
easat-9094	514	5	about	about	ADP
easat-9094	514	6	the	the	DET
easat-9094	514	7	research	research	NOUN
easat-9094	514	8	's	's	PART
easat-9094	514	9	purpose	purpose	NOUN
easat-9094	514	10	,	,	PUNCT
easat-9094	514	11	participated	participate	VERB
easat-9094	514	12	voluntarily	voluntarily	ADV
easat-9094	514	13	,	,	PUNCT
easat-9094	514	14	and	and	CCONJ
easat-9094	514	15	provided	provide	VERB
easat-9094	514	16	informed	informed	ADJ
easat-9094	514	17	consent	consent	NOUN
easat-9094	514	18	.	.	PUNCT
easat-9094	515	1	confidentiality	confidentiality	NOUN
easat-9094	515	2	and	and	CCONJ
easat-9094	515	3	anonymity	anonymity	NOUN
easat-9094	515	4	were	be	AUX
easat-9094	515	5	maintained	maintain	VERB
easat-9094	515	6	throughout	throughout	ADP
easat-9094	515	7	.	.	PUNCT
easat-9094	516	1	funding	funding	NOUN
easat-9094	516	2	:	:	PUNCT
easat-9094	516	3	we	we	PRON
easat-9094	516	4	would	would	AUX
easat-9094	516	5	like	like	VERB
easat-9094	516	6	to	to	PART
easat-9094	516	7	express	express	VERB
easat-9094	516	8	our	our	PRON
easat-9094	516	9	deepest	deep	ADJ
easat-9094	516	10	appreciation	appreciation	NOUN
easat-9094	516	11	to	to	ADP
easat-9094	516	12	universiti	universiti	PROPN
easat-9094	516	13	tenaga	tenaga	PROPN
easat-9094	516	14	nasional	nasional	PROPN
easat-9094	516	15	(	(	PUNCT
easat-9094	516	16	uniten	uniten	ADJ
easat-9094	516	17	)	)	PUNCT
easat-9094	516	18	and	and	CCONJ
easat-9094	516	19	universiti	universiti	PROPN
easat-9094	516	20	teknologi	teknologi	PROPN
easat-9094	516	21	mara	mara	PROPN
easat-9094	516	22	(	(	PUNCT
easat-9094	516	23	uitm	uitm	PROPN
easat-9094	516	24	)	)	PUNCT
easat-9094	516	25	for	for	ADP
easat-9094	516	26	their	their	PRON
easat-9094	516	27	invaluable	invaluable	ADJ
easat-9094	516	28	support	support	NOUN
easat-9094	516	29	.	.	PUNCT
easat-9094	517	1	furthermore	furthermore	ADV
easat-9094	517	2	,	,	PUNCT
easat-9094	517	3	we	we	PRON
easat-9094	517	4	recognize	recognize	VERB
easat-9094	517	5	the	the	DET
easat-9094	517	6	diligent	diligent	ADJ
easat-9094	517	7	efforts	effort	NOUN
easat-9094	517	8	of	of	ADP
easat-9094	517	9	our	our	PRON
easat-9094	517	10	data	data	NOUN
easat-9094	517	11	collectors	collector	NOUN
easat-9094	517	12	and	and	CCONJ
easat-9094	517	13	extend	extend	VERB
easat-9094	517	14	our	our	PRON
easat-9094	517	15	sincere	sincere	ADJ
easat-9094	517	16	thanks	thank	NOUN
easat-9094	517	17	to	to	ADP
easat-9094	517	18	the	the	DET
easat-9094	517	19	proofreaders	proofreader	NOUN
easat-9094	517	20	for	for	ADP
easat-9094	517	21	their	their	PRON
easat-9094	517	22	meticulous	meticulous	ADJ
easat-9094	517	23	review	review	NOUN
easat-9094	517	24	and	and	CCONJ
easat-9094	517	25	enhancement	enhancement	NOUN
easat-9094	517	26	of	of	ADP
easat-9094	517	27	this	this	DET
easat-9094	517	28	research	research	NOUN
easat-9094	517	29	.	.	PUNCT
easat-9094	518	1	this	this	DET
easat-9094	518	2	work	work	NOUN
easat-9094	518	3	was	be	AUX
easat-9094	518	4	supported	support	VERB
easat-9094	518	5	by	by	ADP
easat-9094	518	6	the	the	DET
easat-9094	518	7	bold	bold	ADJ
easat-9094	518	8	grant	grant	NOUN
easat-9094	518	9	2024	2024	NUM
easat-9094	518	10	awarded	award	VERB
easat-9094	518	11	by	by	ADP
easat-9094	518	12	the	the	DET
easat-9094	518	13	universiti	universiti	PROPN
easat-9094	518	14	tenaga	tenaga	PROPN
easat-9094	518	15	nasional	nasional	PROPN
easat-9094	518	16	[	[	X
easat-9094	518	17	grant	grant	NOUN
easat-9094	518	18	number	number	NOUN
easat-9094	518	19	:	:	PUNCT
easat-9094	518	20	j510051056	j510051056	PROPN
easat-9094	518	21	]	]	PUNCT
easat-9094	518	22	.	.	PUNCT
easat-9094	519	1	transparency	transparency	NOUN
easat-9094	519	2	:	:	PUNCT
easat-9094	519	3	the	the	DET
easat-9094	519	4	authors	author	NOUN
easat-9094	519	5	confirm	confirm	VERB
easat-9094	519	6	that	that	SCONJ
easat-9094	519	7	the	the	DET
easat-9094	519	8	manuscript	manuscript	NOUN
easat-9094	519	9	is	be	AUX
easat-9094	519	10	an	an	DET
easat-9094	519	11	honest	honest	ADJ
easat-9094	519	12	,	,	PUNCT
easat-9094	519	13	accurate	accurate	ADJ
easat-9094	519	14	,	,	PUNCT
easat-9094	519	15	and	and	CCONJ
easat-9094	519	16	transparent	transparent	ADJ
easat-9094	519	17	account	account	NOUN
easat-9094	519	18	of	of	ADP
easat-9094	519	19	the	the	DET
easat-9094	519	20	study	study	NOUN
easat-9094	519	21	;	;	PUNCT
easat-9094	519	22	that	that	SCONJ
easat-9094	519	23	no	no	DET
easat-9094	519	24	vital	vital	ADJ
easat-9094	519	25	features	feature	NOUN
easat-9094	519	26	of	of	ADP
easat-9094	519	27	the	the	DET
easat-9094	519	28	study	study	NOUN
easat-9094	519	29	have	have	AUX
easat-9094	519	30	been	be	AUX
easat-9094	519	31	omitted	omit	VERB
easat-9094	519	32	;	;	PUNCT
easat-9094	519	33	and	and	CCONJ
easat-9094	519	34	that	that	SCONJ
easat-9094	519	35	any	any	DET
easat-9094	519	36	discrepancies	discrepancy	NOUN
easat-9094	519	37	from	from	ADP
easat-9094	519	38	the	the	DET
easat-9094	519	39	study	study	NOUN
easat-9094	519	40	as	as	SCONJ
easat-9094	519	41	planned	plan	VERB
easat-9094	519	42	have	have	AUX
easat-9094	519	43	been	be	AUX
easat-9094	519	44	explained	explain	VERB
easat-9094	519	45	.	.	PUNCT
easat-9094	520	1	this	this	DET
easat-9094	520	2	study	study	NOUN
easat-9094	520	3	followed	follow	VERB
easat-9094	520	4	all	all	DET
easat-9094	520	5	ethical	ethical	ADJ
easat-9094	520	6	practices	practice	NOUN
easat-9094	520	7	during	during	ADP
easat-9094	520	8	writing	writing	NOUN
easat-9094	520	9	.	.	PUNCT
easat-9094	521	1	copyright	copyright	NOUN
easat-9094	521	2	:	:	PUNCT
easat-9094	521	3	©	©	PROPN
easat-9094	521	4	2025	2025	NUM
easat-9094	521	5	by	by	ADP
easat-9094	521	6	the	the	DET
easat-9094	521	7	authors	author	NOUN
easat-9094	521	8	.	.	PUNCT
easat-9094	522	1	this	this	DET
easat-9094	522	2	open	open	ADJ
easat-9094	522	3	-	-	PUNCT
easat-9094	522	4	access	access	NOUN
easat-9094	522	5	article	article	NOUN
easat-9094	522	6	is	be	AUX
easat-9094	522	7	distributed	distribute	VERB
easat-9094	522	8	under	under	ADP
easat-9094	522	9	the	the	DET
easat-9094	522	10	terms	term	NOUN
easat-9094	522	11	and	and	CCONJ
easat-9094	522	12	conditions	condition	NOUN
easat-9094	522	13	of	of	ADP
easat-9094	522	14	the	the	DET
easat-9094	522	15	creative	creative	ADJ
easat-9094	522	16	commons	common	NOUN
easat-9094	522	17	attribution	attribution	NOUN
easat-9094	522	18	(	(	PUNCT
easat-9094	522	19	cc	cc	NOUN
easat-9094	522	20	by	by	ADP
easat-9094	522	21	)	)	PUNCT
easat-9094	522	22	license	license	NOUN
easat-9094	522	23	(	(	PUNCT
easat-9094	522	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9094	522	25	)	)	PUNCT
easat-9094	522	26	.	.	PUNCT
easat-9094	523	1	references	reference	NOUN
easat-9094	523	2	[	[	X
easat-9094	523	3	1	1	X
easat-9094	523	4	]	]	PUNCT
easat-9094	523	5	j.	j.	PROPN
easat-9094	523	6	w.	w.	PROPN
easat-9094	523	7	lian	lian	PROPN
easat-9094	523	8	,	,	PUNCT
easat-9094	523	9	"	"	PUNCT
easat-9094	523	10	critical	critical	ADJ
easat-9094	523	11	factors	factor	NOUN
easat-9094	523	12	for	for	ADP
easat-9094	523	13	cloud	cloud	NOUN
easat-9094	523	14	-	-	PUNCT
easat-9094	523	15	based	base	VERB
easat-9094	523	16	e	e	NOUN
easat-9094	523	17	-	-	ADJ
easat-9094	523	18	invoice	invoice	ADJ
easat-9094	523	19	service	service	NOUN
easat-9094	523	20	adoption	adoption	NOUN
easat-9094	523	21	in	in	ADP
easat-9094	523	22	taiwan	taiwan	PROPN
easat-9094	523	23	:	:	PUNCT
easat-9094	523	24	an	an	DET
easat-9094	523	25	empirical	empirical	ADJ
easat-9094	523	26	study	study	NOUN
easat-9094	523	27	,	,	PUNCT
easat-9094	523	28	"	"	PUNCT
easat-9094	523	29	international	international	ADJ
easat-9094	523	30	journal	journal	NOUN
easat-9094	523	31	of	of	ADP
easat-9094	523	32	information	information	NOUN
easat-9094	523	33	management	management	NOUN
easat-9094	523	34	,	,	PUNCT
easat-9094	523	35	vol	vol	NOUN
easat-9094	523	36	.	.	PROPN
easat-9094	523	37	35	35	NUM
easat-9094	523	38	,	,	PUNCT
easat-9094	523	39	no	no	INTJ
easat-9094	523	40	.	.	NOUN
easat-9094	523	41	1	1	NUM
easat-9094	523	42	,	,	PUNCT
easat-9094	523	43	pp	pp	ADJ
easat-9094	523	44	.	.	PUNCT
easat-9094	524	1	98–109	98–109	NUM
easat-9094	524	2	,	,	PUNCT
easat-9094	524	3	2015	2015	NUM
easat-9094	524	4	.	.	PUNCT
easat-9094	525	1	[	[	X
easat-9094	525	2	2	2	NUM
easat-9094	525	3	]	]	PUNCT
easat-9094	525	4	a.	a.	PROPN
easat-9094	525	5	k.	k.	PROPN
easat-9094	525	6	tiwari	tiwari	PROPN
easat-9094	525	7	,	,	PUNCT
easat-9094	525	8	z.	z.	PROPN
easat-9094	525	9	r.	r.	PROPN
easat-9094	525	10	marak	marak	PROPN
easat-9094	525	11	,	,	PUNCT
easat-9094	525	12	j.	j.	PROPN
easat-9094	525	13	paul	paul	PROPN
easat-9094	525	14	,	,	PUNCT
easat-9094	525	15	and	and	CCONJ
easat-9094	525	16	a.	a.	PROPN
easat-9094	525	17	p.	p.	PROPN
easat-9094	525	18	deshpande	deshpande	PROPN
easat-9094	525	19	,	,	PUNCT
easat-9094	525	20	"	"	PUNCT
easat-9094	525	21	determinants	determinant	NOUN
easat-9094	525	22	of	of	ADP
easat-9094	525	23	electronic	electronic	ADJ
easat-9094	525	24	invoicing	invoicing	NOUN
easat-9094	525	25	technology	technology	NOUN
easat-9094	525	26	adoption	adoption	NOUN
easat-9094	525	27	:	:	PUNCT
easat-9094	525	28	toward	toward	ADP
easat-9094	525	29	managing	manage	VERB
easat-9094	525	30	business	business	NOUN
easat-9094	525	31	information	information	NOUN
easat-9094	525	32	system	system	NOUN
easat-9094	525	33	transformation	transformation	NOUN
easat-9094	525	34	,	,	PUNCT
easat-9094	525	35	"	"	PUNCT
easat-9094	525	36	journal	journal	NOUN
easat-9094	525	37	of	of	ADP
easat-9094	525	38	innovation	innovation	NOUN
easat-9094	525	39	&	&	CCONJ
easat-9094	525	40	knowledge	knowledge	PROPN
easat-9094	525	41	,	,	PUNCT
easat-9094	525	42	vol	vol	NOUN
easat-9094	525	43	.	.	PROPN
easat-9094	525	44	8	8	NUM
easat-9094	525	45	,	,	PUNCT
easat-9094	525	46	no	no	INTJ
easat-9094	525	47	.	.	NOUN
easat-9094	525	48	3	3	NUM
easat-9094	525	49	,	,	PUNCT
easat-9094	525	50	p.	p.	NOUN
easat-9094	525	51	100366	100366	NUM
easat-9094	525	52	,	,	PUNCT
easat-9094	525	53	2023	2023	NUM
easat-9094	525	54	.	.	PUNCT
easat-9094	526	1	https://doi.org/10.1016/j.jik.2023.100366	https://doi.org/10.1016/j.jik.2023.100366	PUNCT
easat-9094	527	1	[	[	X
easat-9094	527	2	3	3	NUM
easat-9094	527	3	]	]	X
easat-9094	527	4	r.	r.	PROPN
easat-9094	527	5	asender	asender	PROPN
easat-9094	527	6	and	and	CCONJ
easat-9094	527	7	g.	g.	PROPN
easat-9094	527	8	sapkota	sapkota	PROPN
easat-9094	527	9	,	,	PUNCT
easat-9094	527	10	"	"	PUNCT
easat-9094	527	11	the	the	DET
easat-9094	527	12	role	role	NOUN
easat-9094	527	13	of	of	ADP
easat-9094	527	14	e	e	NOUN
easat-9094	527	15	-	-	NOUN
easat-9094	527	16	invoicing	invoicing	NOUN
easat-9094	527	17	in	in	ADP
easat-9094	527	18	enhancing	enhance	VERB
easat-9094	527	19	business	business	NOUN
easat-9094	527	20	efficiency	efficiency	NOUN
easat-9094	527	21	and	and	CCONJ
easat-9094	527	22	promoting	promote	VERB
easat-9094	527	23	sustainability	sustainability	NOUN
easat-9094	527	24	in	in	ADP
easat-9094	527	25	finland	finland	PROPN
easat-9094	527	26	:	:	PUNCT
easat-9094	527	27	exploring	explore	VERB
easat-9094	527	28	benefits	benefit	NOUN
easat-9094	527	29	,	,	PUNCT
easat-9094	527	30	efficiency	efficiency	NOUN
easat-9094	527	31	,	,	PUNCT
easat-9094	527	32	and	and	CCONJ
easat-9094	527	33	environmental	environmental	ADJ
easat-9094	527	34	impact	impact	NOUN
easat-9094	527	35	,	,	PUNCT
easat-9094	527	36	"	"	PUNCT
easat-9094	527	37	bachelor	bachelor	NOUN
easat-9094	527	38	’s	’s	PART
easat-9094	527	39	thesis	thesis	NOUN
easat-9094	527	40	,	,	PUNCT
easat-9094	527	41	lab	lab	PROPN
easat-9094	527	42	university	university	NOUN
easat-9094	527	43	of	of	ADP
easat-9094	527	44	applied	apply	VERB
easat-9094	527	45	sciences	sciences	PROPN
easat-9094	527	46	,	,	PUNCT
easat-9094	527	47	finland	finland	PROPN
easat-9094	527	48	,	,	PUNCT
easat-9094	527	49	2024	2024	NUM
easat-9094	527	50	.	.	PUNCT
easat-9094	528	1	[	[	X
easat-9094	528	2	4	4	X
easat-9094	528	3	]	]	X
easat-9094	528	4	h.	h.	PROPN
easat-9094	528	5	harianto	harianto	PROPN
easat-9094	528	6	,	,	PUNCT
easat-9094	528	7	a.	a.	PROPN
easat-9094	528	8	r.	r.	PROPN
easat-9094	528	9	mus	mus	PROPN
easat-9094	528	10	,	,	PUNCT
easat-9094	528	11	and	and	CCONJ
easat-9094	528	12	d.	d.	PROPN
easat-9094	528	13	lannai	lannai	PROPN
easat-9094	528	14	,	,	PUNCT
easat-9094	528	15	"	"	PUNCT
easat-9094	528	16	analysis	analysis	NOUN
easat-9094	528	17	of	of	ADP
easat-9094	528	18	the	the	DET
easat-9094	528	19	application	application	NOUN
easat-9094	528	20	of	of	ADP
easat-9094	528	21	e	e	NOUN
easat-9094	528	22	-	-	NOUN
easat-9094	528	23	invoicing	invoicing	NOUN
easat-9094	528	24	in	in	ADP
easat-9094	528	25	increasing	increase	VERB
easat-9094	528	26	taxable	taxable	ADJ
easat-9094	528	27	enterpreneur	enterpreneur	NOUN
easat-9094	528	28	compliance	compliance	NOUN
easat-9094	528	29	,	,	PUNCT
easat-9094	528	30	"	"	PUNCT
easat-9094	528	31	point	point	NOUN
easat-9094	528	32	of	of	ADP
easat-9094	528	33	view	view	NOUN
easat-9094	528	34	research	research	NOUN
easat-9094	528	35	accounting	accounting	NOUN
easat-9094	528	36	and	and	CCONJ
easat-9094	528	37	auditing	auditing	NOUN
easat-9094	528	38	,	,	PUNCT
easat-9094	528	39	vol	vol	NOUN
easat-9094	528	40	.	.	PROPN
easat-9094	528	41	1	1	NUM
easat-9094	528	42	,	,	PUNCT
easat-9094	528	43	no	no	INTJ
easat-9094	528	44	.	.	NOUN
easat-9094	528	45	3	3	NUM
easat-9094	528	46	,	,	PUNCT
easat-9094	528	47	pp	pp	ADJ
easat-9094	528	48	.	.	PUNCT
easat-9094	529	1	77	77	NUM
easat-9094	529	2	-	-	SYM
easat-9094	529	3	87	87	NUM
easat-9094	529	4	,	,	PUNCT
easat-9094	529	5	2020	2020	NUM
easat-9094	529	6	.	.	PUNCT
easat-9094	530	1	[	[	X
easat-9094	530	2	5	5	NUM
easat-9094	530	3	]	]	X
easat-9094	530	4	n.	n.	NOUN
easat-9094	530	5	hoblos	hoblos	PROPN
easat-9094	530	6	,	,	PUNCT
easat-9094	530	7	g.	g.	PROPN
easat-9094	530	8	joukhadar	joukhadar	PROPN
easat-9094	530	9	,	,	PUNCT
easat-9094	530	10	l.	l.	PROPN
easat-9094	530	11	rabhi	rabhi	PROPN
easat-9094	530	12	,	,	PUNCT
easat-9094	530	13	f.	f.	PROPN
easat-9094	530	14	rabhi	rabhi	PROPN
easat-9094	530	15	,	,	PUNCT
easat-9094	530	16	and	and	CCONJ
easat-9094	530	17	w.	w.	PROPN
easat-9094	530	18	hussain	hussain	PROPN
easat-9094	530	19	,	,	PUNCT
easat-9094	530	20	"	"	PUNCT
easat-9094	530	21	addressing	address	VERB
easat-9094	530	22	e	e	NOUN
easat-9094	530	23	-	-	ADJ
easat-9094	530	24	invoicing	invoicing	ADJ
easat-9094	530	25	adoption	adoption	NOUN
easat-9094	530	26	challenges	challenge	NOUN
easat-9094	530	27	using	use	VERB
easat-9094	530	28	api	api	NOUN
easat-9094	530	29	ecosystems	ecosystem	NOUN
easat-9094	530	30	,	,	PUNCT
easat-9094	530	31	"	"	PUNCT
easat-9094	530	32	in	in	ADP
easat-9094	530	33	acis	acis	PROPN
easat-9094	530	34	2024	2024	NUM
easat-9094	530	35	proceedings	proceeding	NOUN
easat-9094	530	36	(	(	PUNCT
easat-9094	530	37	paper	paper	NOUN
easat-9094	530	38	102	102	NUM
easat-9094	530	39	)	)	PUNCT
easat-9094	530	40	,	,	PUNCT
easat-9094	530	41	2024	2024	NUM
easat-9094	530	42	.	.	PUNCT
easat-9094	531	1	[	[	X
easat-9094	531	2	6	6	NUM
easat-9094	531	3	]	]	PUNCT
easat-9094	531	4	s.	s.	PROPN
easat-9094	531	5	c.	c.	PROPN
easat-9094	531	6	chen	chen	PROPN
easat-9094	531	7	,	,	PUNCT
easat-9094	531	8	c.	c.	PROPN
easat-9094	531	9	c.	c.	PROPN
easat-9094	531	10	wu	wu	PROPN
easat-9094	531	11	,	,	PUNCT
easat-9094	531	12	and	and	CCONJ
easat-9094	531	13	s.	s.	PROPN
easat-9094	531	14	miau	miau	PROPN
easat-9094	531	15	,	,	PUNCT
easat-9094	531	16	"	"	PUNCT
easat-9094	531	17	constructing	construct	VERB
easat-9094	531	18	an	an	DET
easat-9094	531	19	integrated	integrated	ADJ
easat-9094	531	20	e	e	NOUN
easat-9094	531	21	-	-	ADJ
easat-9094	531	22	invoice	invoice	ADJ
easat-9094	531	23	system	system	NOUN
easat-9094	531	24	:	:	PUNCT
easat-9094	531	25	the	the	DET
easat-9094	531	26	taiwan	taiwan	PROPN
easat-9094	531	27	experience	experience	NOUN
easat-9094	531	28	,	,	PUNCT
easat-9094	531	29	"	"	PUNCT
easat-9094	531	30	transforming	transform	VERB
easat-9094	531	31	government	government	NOUN
easat-9094	531	32	:	:	PUNCT
easat-9094	531	33	people	people	NOUN
easat-9094	531	34	,	,	PUNCT
easat-9094	531	35	process	process	NOUN
easat-9094	531	36	and	and	CCONJ
easat-9094	531	37	policy	policy	NOUN
easat-9094	531	38	,	,	PUNCT
easat-9094	531	39	vol	vol	NOUN
easat-9094	531	40	.	.	NOUN
easat-9094	531	41	9	9	NUM
easat-9094	531	42	,	,	PUNCT
easat-9094	531	43	no	no	INTJ
easat-9094	531	44	.	.	NOUN
easat-9094	531	45	3	3	NUM
easat-9094	531	46	,	,	PUNCT
easat-9094	531	47	pp	pp	ADJ
easat-9094	531	48	.	.	PUNCT
easat-9094	532	1	370–383	370–383	NUM
easat-9094	532	2	,	,	PUNCT
easat-9094	532	3	2015	2015	NUM
easat-9094	532	4	.	.	PUNCT
easat-9094	533	1	[	[	X
easat-9094	533	2	7	7	X
easat-9094	533	3	]	]	PUNCT
easat-9094	533	4	a.	a.	NOUN
easat-9094	533	5	h.	h.	PROPN
easat-9094	533	6	nguyen	nguyen	PROPN
easat-9094	533	7	,	,	PUNCT
easat-9094	533	8	t.	t.	PROPN
easat-9094	533	9	p.	p.	PROPN
easat-9094	533	10	nguyen	nguyen	NOUN
easat-9094	533	11	,	,	PUNCT
easat-9094	533	12	and	and	CCONJ
easat-9094	533	13	g.	g.	PROPN
easat-9094	533	14	t.	t.	PROPN
easat-9094	533	15	t.	t.	PROPN
easat-9094	533	16	dang	dang	PROPN
easat-9094	533	17	,	,	PUNCT
easat-9094	533	18	"	"	PUNCT
easat-9094	533	19	determinants	determinant	NOUN
easat-9094	533	20	of	of	ADP
easat-9094	533	21	e	e	NOUN
easat-9094	533	22	-	-	NOUN
easat-9094	533	23	invoice	invoice	ADJ
easat-9094	533	24	adoption	adoption	NOUN
easat-9094	533	25	:	:	PUNCT
easat-9094	533	26	empirical	empirical	ADJ
easat-9094	533	27	evidence	evidence	NOUN
easat-9094	533	28	from	from	ADP
easat-9094	533	29	vietnam	vietnam	PROPN
easat-9094	533	30	,	,	PUNCT
easat-9094	533	31	"	"	PUNCT
easat-9094	533	32	the	the	DET
easat-9094	533	33	journal	journal	NOUN
easat-9094	533	34	of	of	ADP
easat-9094	533	35	asian	asian	ADJ
easat-9094	533	36	finance	finance	NOUN
easat-9094	533	37	,	,	PUNCT
easat-9094	533	38	economics	economic	NOUN
easat-9094	533	39	and	and	CCONJ
easat-9094	533	40	business	business	NOUN
easat-9094	533	41	,	,	PUNCT
easat-9094	533	42	vol	vol	NOUN
easat-9094	533	43	.	.	PROPN
easat-9094	533	44	7	7	NUM
easat-9094	533	45	,	,	PUNCT
easat-9094	533	46	no	no	INTJ
easat-9094	533	47	.	.	NOUN
easat-9094	533	48	7	7	NUM
easat-9094	533	49	,	,	PUNCT
easat-9094	533	50	pp	pp	ADJ
easat-9094	533	51	.	.	PUNCT
easat-9094	534	1	311–321	311–321	NUM
easat-9094	534	2	,	,	PUNCT
easat-9094	534	3	2020	2020	NUM
easat-9094	534	4	.	.	PUNCT
easat-9094	535	1	https://doi.org/10.13106/jafeb.2020.vol7.no7.311	https://doi.org/10.13106/jafeb.2020.vol7.no7.311	PUNCT
easat-9094	536	1	[	[	X
easat-9094	536	2	8	8	NUM
easat-9094	536	3	]	]	PUNCT
easat-9094	536	4	a.	a.	NOUN
easat-9094	536	5	isip	isip	PROPN
easat-9094	536	6	,	,	PUNCT
easat-9094	536	7	"	"	PUNCT
easat-9094	536	8	how	how	SCONJ
easat-9094	536	9	is	be	AUX
easat-9094	536	10	the	the	DET
easat-9094	536	11	adoption	adoption	NOUN
easat-9094	536	12	of	of	ADP
easat-9094	536	13	e	e	NOUN
easat-9094	536	14	-	-	ADJ
easat-9094	536	15	invoicing	invoicing	ADJ
easat-9094	536	16	system	system	NOUN
easat-9094	536	17	affecting	affect	VERB
easat-9094	536	18	the	the	DET
easat-9094	536	19	outsourcing	outsourcing	NOUN
easat-9094	536	20	of	of	ADP
easat-9094	536	21	accounting	accounting	NOUN
easat-9094	536	22	services	service	NOUN
easat-9094	536	23	?	?	PUNCT
easat-9094	537	1	,	,	PUNCT
easat-9094	537	2	"	"	PUNCT
easat-9094	537	3	proceedings	proceeding	NOUN
easat-9094	537	4	of	of	ADP
easat-9094	537	5	the	the	DET
easat-9094	537	6	international	international	ADJ
easat-9094	537	7	conference	conference	NOUN
easat-9094	537	8	on	on	ADP
easat-9094	537	9	economics	economic	NOUN
easat-9094	537	10	and	and	CCONJ
easat-9094	537	11	social	social	ADJ
easat-9094	537	12	sciences	science	NOUN
easat-9094	537	13	,	,	PUNCT
easat-9094	537	14	vol	vol	NOUN
easat-9094	537	15	.	.	PROPN
easat-9094	537	16	6	6	NUM
easat-9094	537	17	,	,	PUNCT
easat-9094	537	18	no	no	INTJ
easat-9094	537	19	.	.	NOUN
easat-9094	537	20	1	1	NUM
easat-9094	537	21	,	,	PUNCT
easat-9094	537	22	pp	pp	ADJ
easat-9094	537	23	.	.	PUNCT
easat-9094	538	1	142	142	NUM
easat-9094	538	2	-	-	SYM
easat-9094	538	3	155	155	NUM
easat-9094	538	4	,	,	PUNCT
easat-9094	538	5	2024	2024	NUM
easat-9094	538	6	.	.	PUNCT
easat-9094	539	1	[	[	X
easat-9094	539	2	9	9	NUM
easat-9094	539	3	]	]	X
easat-9094	539	4	n.	n.	NOUN
easat-9094	539	5	t.	t.	PROPN
easat-9094	539	6	m.	m.	NOUN
easat-9094	539	7	linh	linh	PROPN
easat-9094	539	8	and	and	CCONJ
easat-9094	539	9	t.	t.	PROPN
easat-9094	539	10	b.	b.	PROPN
easat-9094	539	11	phuong	phuong	PROPN
easat-9094	539	12	,	,	PUNCT
easat-9094	539	13	"	"	PUNCT
easat-9094	539	14	mandatory	mandatory	ADJ
easat-9094	539	15	of	of	ADP
easat-9094	539	16	e	e	NOUN
easat-9094	539	17	-	-	NOUN
easat-9094	539	18	invoice	invoice	ADJ
easat-9094	539	19	:	:	PUNCT
easat-9094	539	20	adaption	adaption	NOUN
easat-9094	539	21	process	process	NOUN
easat-9094	539	22	of	of	ADP
easat-9094	539	23	vietnam	vietnam	PROPN
easat-9094	539	24	,	,	PUNCT
easat-9094	539	25	"	"	PUNCT
easat-9094	539	26	presented	present	VERB
easat-9094	539	27	at	at	ADP
easat-9094	539	28	the	the	DET
easat-9094	539	29	proceedings	proceeding	NOUN
easat-9094	539	30	of	of	ADP
easat-9094	539	31	the	the	DET
easat-9094	539	32	7th	7th	ADJ
easat-9094	539	33	international	international	ADJ
easat-9094	539	34	conference	conference	NOUN
easat-9094	539	35	on	on	ADP
easat-9094	539	36	management	management	NOUN
easat-9094	539	37	of	of	ADP
easat-9094	539	38	e	e	NOUN
easat-9094	539	39	-	-	NOUN
easat-9094	539	40	commerce	commerce	NOUN
easat-9094	539	41	and	and	CCONJ
easat-9094	539	42	e	e	NOUN
easat-9094	539	43	-	-	NOUN
easat-9094	539	44	government	government	NOUN
easat-9094	539	45	,	,	PUNCT
easat-9094	539	46	2020	2020	NUM
easat-9094	539	47	.	.	PUNCT
easat-9094	540	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9094	540	2	https://doi.org/10.1016/j.jik.2023.100366	https://doi.org/10.1016/j.jik.2023.100366	PROPN
easat-9094	541	1	https://doi.org/10.13106/jafeb.2020.vol7.no7.311	https://doi.org/10.13106/jafeb.2020.vol7.no7.311	PROPN
easat-9094	541	2	2107	2107	NUM
easat-9094	541	3	edelweiss	edelweiss	PROPN
easat-9094	541	4	applied	apply	VERB
easat-9094	541	5	science	science	NOUN
easat-9094	541	6	and	and	CCONJ
easat-9094	541	7	technology	technology	NOUN
easat-9094	541	8	issn	issn	PROPN
easat-9094	541	9	:	:	PUNCT
easat-9094	541	10	2576	2576	NUM
easat-9094	541	11	-	-	SYM
easat-9094	541	12	8484	8484	NUM
easat-9094	541	13	vol	vol	NOUN
easat-9094	541	14	.	.	PROPN
easat-9094	542	1	9	9	NUM
easat-9094	542	2	,	,	PUNCT
easat-9094	542	3	no	no	INTJ
easat-9094	542	4	.	.	NOUN
easat-9094	542	5	7	7	NUM
easat-9094	542	6	:	:	SYM
easat-9094	542	7	2090	2090	NUM
easat-9094	542	8	-	-	SYM
easat-9094	542	9	2107	2107	NUM
easat-9094	542	10	,	,	PUNCT
easat-9094	542	11	2025	2025	NUM
easat-9094	542	12	doi	doi	NOUN
easat-9094	542	13	:	:	PUNCT
easat-9094	542	14	10.55214/2576	10.55214/2576	NUM
easat-9094	542	15	-	-	SYM
easat-9094	542	16	8484.v9i7.9094	8484.v9i7.9094	NOUN
easat-9094	543	1	©	©	PROPN
easat-9094	543	2	2025	2025	NUM
easat-9094	543	3	by	by	ADP
easat-9094	543	4	the	the	DET
easat-9094	543	5	authors	author	NOUN
easat-9094	543	6	;	;	PUNCT
easat-9094	543	7	licensee	licensee	PROPN
easat-9094	543	8	learning	learning	NOUN
easat-9094	543	9	gate	gate	NOUN
easat-9094	544	1	[	[	X
easat-9094	544	2	10	10	NUM
easat-9094	544	3	]	]	X
easat-9094	544	4	y.	y.	PROPN
easat-9094	544	5	qi	qi	PROPN
easat-9094	544	6	and	and	CCONJ
easat-9094	544	7	a.	a.	PROPN
easat-9094	544	8	che	che	PROPN
easat-9094	544	9	azmi	azmi	PROPN
easat-9094	544	10	,	,	PUNCT
easat-9094	544	11	"	"	PUNCT
easat-9094	544	12	factors	factor	NOUN
easat-9094	544	13	affecting	affect	VERB
easat-9094	544	14	electronic	electronic	ADJ
easat-9094	544	15	invoice	invoice	NOUN
easat-9094	544	16	adoption	adoption	NOUN
easat-9094	544	17	and	and	CCONJ
easat-9094	544	18	tax	tax	NOUN
easat-9094	544	19	compliance	compliance	NOUN
easat-9094	544	20	process	process	NOUN
easat-9094	544	21	efficiency	efficiency	NOUN
easat-9094	544	22	,	,	PUNCT
easat-9094	544	23	"	"	PUNCT
easat-9094	545	1	transforming	transform	VERB
easat-9094	545	2	government	government	NOUN
easat-9094	545	3	:	:	PUNCT
easat-9094	545	4	people	people	NOUN
easat-9094	545	5	,	,	PUNCT
easat-9094	545	6	process	process	NOUN
easat-9094	545	7	and	and	CCONJ
easat-9094	545	8	policy	policy	NOUN
easat-9094	545	9	,	,	PUNCT
easat-9094	545	10	vol	vol	NOUN
easat-9094	545	11	.	.	PROPN
easat-9094	545	12	15	15	NUM
easat-9094	545	13	,	,	PUNCT
easat-9094	545	14	no	no	INTJ
easat-9094	545	15	.	.	NOUN
easat-9094	545	16	1	1	NUM
easat-9094	545	17	,	,	PUNCT
easat-9094	545	18	pp	pp	ADJ
easat-9094	545	19	.	.	PUNCT
easat-9094	546	1	150–168	150–168	NUM
easat-9094	546	2	,	,	PUNCT
easat-9094	546	3	2021	2021	NUM
easat-9094	546	4	.	.	PUNCT
easat-9094	547	1	[	[	X
easat-9094	547	2	11	11	NUM
easat-9094	547	3	]	]	X
easat-9094	547	4	r.	r.	PROPN
easat-9094	547	5	m.	m.	PROPN
easat-9094	547	6	soliman	soliman	PROPN
easat-9094	547	7	,	,	PUNCT
easat-9094	547	8	"	"	PUNCT
easat-9094	547	9	private	private	ADJ
easat-9094	547	10	sector	sector	NOUN
easat-9094	547	11	’s	’s	PART
easat-9094	547	12	perceptions	perception	NOUN
easat-9094	547	13	and	and	CCONJ
easat-9094	547	14	adoption	adoption	NOUN
easat-9094	547	15	of	of	ADP
easat-9094	547	16	the	the	DET
easat-9094	547	17	e	e	NOUN
easat-9094	547	18	-	-	ADJ
easat-9094	547	19	invoicing	invoicing	ADJ
easat-9094	547	20	system	system	NOUN
easat-9094	547	21	in	in	ADP
easat-9094	547	22	egypt	egypt	PROPN
easat-9094	547	23	,	,	PUNCT
easat-9094	547	24	"	"	PUNCT
easat-9094	547	25	master	master	NOUN
easat-9094	547	26	's	's	PART
easat-9094	547	27	thesis	thesis	NOUN
easat-9094	547	28	,	,	PUNCT
easat-9094	547	29	the	the	DET
easat-9094	547	30	american	american	PROPN
easat-9094	547	31	university	university	PROPN
easat-9094	547	32	in	in	ADP
easat-9094	547	33	cairo	cairo	PROPN
easat-9094	547	34	auc	auc	PROPN
easat-9094	547	35	knowledge	knowledge	NOUN
easat-9094	547	36	fountain	fountain	NOUN
easat-9094	547	37	,	,	PUNCT
easat-9094	547	38	2024	2024	NUM
easat-9094	547	39	.	.	PUNCT
easat-9094	548	1	[	[	X
easat-9094	548	2	12	12	NUM
easat-9094	548	3	]	]	PUNCT
easat-9094	548	4	a.	a.	NOUN
easat-9094	548	5	ilias	ilias	PROPN
easat-9094	548	6	,	,	PUNCT
easat-9094	548	7	e.	e.	PROPN
easat-9094	548	8	k.	k.	PROPN
easat-9094	548	9	ghani	ghani	PROPN
easat-9094	548	10	,	,	PUNCT
easat-9094	548	11	and	and	CCONJ
easat-9094	548	12	z.	z.	PROPN
easat-9094	548	13	azhar	azhar	PROPN
easat-9094	548	14	,	,	PUNCT
easat-9094	548	15	"	"	PUNCT
easat-9094	548	16	factors	factor	NOUN
easat-9094	548	17	influencing	influence	VERB
easat-9094	548	18	knowledge	knowledge	NOUN
easat-9094	548	19	and	and	CCONJ
easat-9094	548	20	persuasion	persuasion	NOUN
easat-9094	548	21	of	of	ADP
easat-9094	548	22	financial	financial	ADJ
easat-9094	548	23	regulators	regulator	NOUN
easat-9094	548	24	in	in	ADP
easat-9094	548	25	the	the	DET
easat-9094	548	26	xbrl	xbrl	PROPN
easat-9094	548	27	adoption	adoption	NOUN
easat-9094	548	28	process	process	NOUN
easat-9094	548	29	:	:	PUNCT
easat-9094	548	30	the	the	DET
easat-9094	548	31	technological	technological	ADJ
easat-9094	548	32	perspective	perspective	NOUN
easat-9094	548	33	,	,	PUNCT
easat-9094	548	34	"	"	PUNCT
easat-9094	548	35	international	international	ADJ
easat-9094	548	36	journal	journal	NOUN
easat-9094	548	37	of	of	ADP
easat-9094	548	38	financial	financial	ADJ
easat-9094	548	39	research	research	NOUN
easat-9094	548	40	vol	vol	NOUN
easat-9094	548	41	.	.	PUNCT
easat-9094	549	1	10	10	NUM
easat-9094	549	2	,	,	PUNCT
easat-9094	549	3	no	no	INTJ
easat-9094	549	4	.	.	NOUN
easat-9094	549	5	3	3	NUM
easat-9094	549	6	,	,	PUNCT
easat-9094	549	7	pp	pp	ADJ
easat-9094	549	8	.	.	PUNCT
easat-9094	550	1	170–180	170–180	NUM
easat-9094	550	2	,	,	PUNCT
easat-9094	550	3	2019	2019	NUM
easat-9094	550	4	.	.	PUNCT
easat-9094	551	1	https://doi.org/10.5430/ijfr.v10n3p170	https://doi.org/10.5430/ijfr.v10n3p170	X
easat-9094	552	1	[	[	X
easat-9094	552	2	13	13	NUM
easat-9094	552	3	]	]	PUNCT
easat-9094	552	4	a.	a.	NOUN
easat-9094	552	5	kumar	kumar	PROPN
easat-9094	552	6	and	and	CCONJ
easat-9094	552	7	b.	b.	PROPN
easat-9094	552	8	krishnamoorthy	krishnamoorthy	PROPN
easat-9094	552	9	,	,	PUNCT
easat-9094	552	10	"	"	PUNCT
easat-9094	552	11	business	business	NOUN
easat-9094	552	12	analytics	analytic	NOUN
easat-9094	552	13	adoption	adoption	NOUN
easat-9094	552	14	in	in	ADP
easat-9094	552	15	firms	firm	NOUN
easat-9094	552	16	:	:	PUNCT
easat-9094	552	17	a	a	DET
easat-9094	552	18	qualitative	qualitative	ADJ
easat-9094	552	19	study	study	NOUN
easat-9094	552	20	elaborating	elaborate	VERB
easat-9094	552	21	toe	toe	NOUN
easat-9094	552	22	framework	framework	NOUN
easat-9094	552	23	in	in	ADP
easat-9094	552	24	india	india	PROPN
easat-9094	552	25	,	,	PUNCT
easat-9094	552	26	"	"	PUNCT
easat-9094	552	27	international	international	ADJ
easat-9094	552	28	journal	journal	NOUN
easat-9094	552	29	of	of	ADP
easat-9094	552	30	global	global	ADJ
easat-9094	552	31	business	business	NOUN
easat-9094	552	32	and	and	CCONJ
easat-9094	552	33	competitiveness	competitiveness	NOUN
easat-9094	552	34	,	,	PUNCT
easat-9094	552	35	vol	vol	NOUN
easat-9094	552	36	.	.	PROPN
easat-9094	552	37	15	15	NUM
easat-9094	552	38	,	,	PUNCT
easat-9094	552	39	no	no	INTJ
easat-9094	552	40	.	.	NOUN
easat-9094	552	41	2	2	NUM
easat-9094	552	42	,	,	PUNCT
easat-9094	552	43	pp	pp	ADJ
easat-9094	552	44	.	.	PUNCT
easat-9094	552	45	80	80	NUM
easat-9094	552	46	-	-	SYM
easat-9094	552	47	93	93	NUM
easat-9094	552	48	,	,	PUNCT
easat-9094	552	49	2020	2020	NUM
easat-9094	552	50	.	.	PUNCT
easat-9094	553	1	[	[	X
easat-9094	553	2	14	14	NUM
easat-9094	553	3	]	]	X
easat-9094	553	4	u.	u.	PROPN
easat-9094	553	5	damali	damali	PROPN
easat-9094	553	6	,	,	PUNCT
easat-9094	553	7	m.	m.	NOUN
easat-9094	553	8	kocakulah	kocakulah	PROPN
easat-9094	553	9	,	,	PUNCT
easat-9094	553	10	and	and	CCONJ
easat-9094	553	11	a.	a.	NOUN
easat-9094	553	12	s.	s.	PROPN
easat-9094	553	13	ozkul	ozkul	PROPN
easat-9094	553	14	,	,	PUNCT
easat-9094	553	15	"	"	PUNCT
easat-9094	553	16	investigation	investigation	NOUN
easat-9094	553	17	of	of	ADP
easat-9094	553	18	cloud	cloud	ADJ
easat-9094	553	19	erp	erp	NOUN
easat-9094	553	20	adoption	adoption	NOUN
easat-9094	553	21	in	in	ADP
easat-9094	553	22	the	the	DET
easat-9094	553	23	healthcare	healthcare	NOUN
easat-9094	553	24	industry	industry	NOUN
easat-9094	553	25	through	through	ADP
easat-9094	553	26	technology	technology	NOUN
easat-9094	553	27	-	-	PUNCT
easat-9094	553	28	organisation	organisation	NOUN
easat-9094	553	29	-	-	PUNCT
easat-9094	553	30	environment	environment	NOUN
easat-9094	553	31	(	(	PUNCT
easat-9094	553	32	toe	toe	NOUN
easat-9094	553	33	)	)	PUNCT
easat-9094	553	34	framework	framework	NOUN
easat-9094	553	35	:	:	PUNCT
easat-9094	553	36	qualitative	qualitative	ADJ
easat-9094	553	37	study	study	NOUN
easat-9094	553	38	,	,	PUNCT
easat-9094	553	39	"	"	PUNCT
easat-9094	553	40	international	international	ADJ
easat-9094	553	41	journal	journal	NOUN
easat-9094	553	42	of	of	ADP
easat-9094	553	43	healthcare	healthcare	PROPN
easat-9094	553	44	information	information	NOUN
easat-9094	553	45	systems	system	NOUN
easat-9094	553	46	and	and	CCONJ
easat-9094	553	47	informatics	informatic	NOUN
easat-9094	553	48	,	,	PUNCT
easat-9094	553	49	vol	vol	NOUN
easat-9094	553	50	.	.	PROPN
easat-9094	553	51	16	16	NUM
easat-9094	553	52	,	,	PUNCT
easat-9094	553	53	no	no	INTJ
easat-9094	553	54	.	.	NOUN
easat-9094	553	55	4	4	NUM
easat-9094	553	56	,	,	PUNCT
easat-9094	553	57	pp	pp	ADJ
easat-9094	553	58	.	.	PUNCT
easat-9094	554	1	1–14	1–14	PROPN
easat-9094	554	2	,	,	PUNCT
easat-9094	554	3	2021	2021	NUM
easat-9094	554	4	.	.	PUNCT
easat-9094	555	1	[	[	X
easat-9094	555	2	15	15	NUM
easat-9094	555	3	]	]	X
easat-9094	555	4	r.	r.	PROPN
easat-9094	555	5	depietro	depietro	PROPN
easat-9094	555	6	,	,	PUNCT
easat-9094	555	7	e.	e.	PROPN
easat-9094	555	8	wiarda	wiarda	PROPN
easat-9094	555	9	,	,	PUNCT
easat-9094	555	10	and	and	CCONJ
easat-9094	555	11	m.	m.	NOUN
easat-9094	555	12	fleischer	fleischer	PROPN
easat-9094	555	13	,	,	PUNCT
easat-9094	555	14	the	the	DET
easat-9094	555	15	context	context	NOUN
easat-9094	555	16	for	for	ADP
easat-9094	555	17	change	change	NOUN
easat-9094	555	18	:	:	PUNCT
easat-9094	555	19	organization	organization	NOUN
easat-9094	555	20	,	,	PUNCT
easat-9094	555	21	technology	technology	NOUN
easat-9094	555	22	and	and	CCONJ
easat-9094	555	23	environment	environment	NOUN
easat-9094	555	24	in	in	ADP
easat-9094	555	25	the	the	DET
easat-9094	555	26	processes	process	NOUN
easat-9094	555	27	of	of	ADP
easat-9094	555	28	technological	technological	ADJ
easat-9094	555	29	innovation	innovation	NOUN
easat-9094	555	30	.	.	PUNCT
easat-9094	556	1	lexington	lexington	PROPN
easat-9094	556	2	,	,	PUNCT
easat-9094	556	3	mass	mass	PROPN
easat-9094	556	4	:	:	PUNCT
easat-9094	556	5	lexington	lexington	PROPN
easat-9094	556	6	books	book	NOUN
easat-9094	556	7	,	,	PUNCT
easat-9094	556	8	1990	1990	NUM
easat-9094	556	9	.	.	PUNCT
easat-9094	557	1	[	[	X
easat-9094	557	2	16	16	NUM
easat-9094	557	3	]	]	X
easat-9094	557	4	e.	e.	PROPN
easat-9094	557	5	m.	m.	PROPN
easat-9094	557	6	rogers	rogers	PROPN
easat-9094	557	7	,	,	PUNCT
easat-9094	557	8	diffusion	diffusion	NOUN
easat-9094	557	9	of	of	ADP
easat-9094	557	10	innovations	innovation	NOUN
easat-9094	557	11	,	,	PUNCT
easat-9094	557	12	5th	5th	ADJ
easat-9094	557	13	ed	ed	NOUN
easat-9094	557	14	.	.	PUNCT
easat-9094	558	1	new	new	PROPN
easat-9094	558	2	york	york	PROPN
easat-9094	558	3	:	:	PUNCT
easat-9094	558	4	free	free	ADJ
easat-9094	558	5	press	press	NOUN
easat-9094	558	6	,	,	PUNCT
easat-9094	558	7	2003	2003	NUM
easat-9094	558	8	.	.	PUNCT
easat-9094	559	1	[	[	X
easat-9094	559	2	17	17	NUM
easat-9094	559	3	]	]	PUNCT
easat-9094	559	4	a.	a.	NOUN
easat-9094	559	5	fairchild	fairchild	PROPN
easat-9094	559	6	,	,	PUNCT
easat-9094	559	7	"	"	PUNCT
easat-9094	559	8	using	use	VERB
easat-9094	559	9	electronic	electronic	ADJ
easat-9094	559	10	invoicing	invoicing	NOUN
easat-9094	559	11	to	to	PART
easat-9094	559	12	manage	manage	VERB
easat-9094	559	13	cash	cash	NOUN
easat-9094	559	14	forecasting	forecasting	NOUN
easat-9094	559	15	and	and	CCONJ
easat-9094	559	16	working	working	NOUN
easat-9094	559	17	capital	capital	NOUN
easat-9094	559	18	in	in	ADP
easat-9094	559	19	the	the	DET
easat-9094	559	20	financial	financial	ADJ
easat-9094	559	21	supply	supply	NOUN
easat-9094	559	22	chain	chain	NOUN
easat-9094	559	23	,	,	PUNCT
easat-9094	559	24	"	"	PUNCT
easat-9094	559	25	in	in	ADP
easat-9094	559	26	proceedings	proceeding	NOUN
easat-9094	559	27	of	of	ADP
easat-9094	559	28	the	the	DET
easat-9094	559	29	european	european	PROPN
easat-9094	559	30	conference	conference	PROPN
easat-9094	559	31	on	on	ADP
easat-9094	559	32	information	information	NOUN
easat-9094	559	33	systems	system	NOUN
easat-9094	559	34	(	(	PUNCT
easat-9094	559	35	ecis	ecis	NOUN
easat-9094	559	36	2004	2004	NUM
easat-9094	559	37	)	)	PUNCT
easat-9094	559	38	(	(	PUNCT
easat-9094	559	39	paper	paper	NOUN
easat-9094	559	40	29	29	NUM
easat-9094	559	41	)	)	PUNCT
easat-9094	559	42	,	,	PUNCT
easat-9094	559	43	2004	2004	NUM
easat-9094	559	44	.	.	PUNCT
easat-9094	560	1	[	[	X
easat-9094	560	2	18	18	NUM
easat-9094	560	3	]	]	PUNCT
easat-9094	560	4	s.	s.	PROPN
easat-9094	560	5	hesami	hesami	PROPN
easat-9094	560	6	,	,	PUNCT
easat-9094	560	7	h.	h.	PROPN
easat-9094	560	8	jenkins	jenkins	PROPN
easat-9094	560	9	,	,	PUNCT
easat-9094	560	10	and	and	CCONJ
easat-9094	560	11	g.	g.	PROPN
easat-9094	560	12	p.	p.	PROPN
easat-9094	560	13	jenkins	jenkins	PROPN
easat-9094	560	14	,	,	PUNCT
easat-9094	560	15	"	"	PUNCT
easat-9094	560	16	digital	digital	ADJ
easat-9094	560	17	transformation	transformation	NOUN
easat-9094	560	18	of	of	ADP
easat-9094	560	19	tax	tax	NOUN
easat-9094	560	20	administration	administration	NOUN
easat-9094	560	21	and	and	CCONJ
easat-9094	560	22	compliance	compliance	NOUN
easat-9094	560	23	:	:	PUNCT
easat-9094	560	24	a	a	DET
easat-9094	560	25	systematic	systematic	ADJ
easat-9094	560	26	literature	literature	NOUN
easat-9094	560	27	review	review	NOUN
easat-9094	560	28	on	on	ADP
easat-9094	560	29	e	e	NOUN
easat-9094	560	30	-	-	NOUN
easat-9094	560	31	invoicing	invoicing	ADJ
easat-9094	560	32	and	and	CCONJ
easat-9094	560	33	prefilled	prefille	VERB
easat-9094	560	34	returns	return	NOUN
easat-9094	560	35	,	,	PUNCT
easat-9094	560	36	"	"	PUNCT
easat-9094	560	37	digital	digital	ADJ
easat-9094	560	38	government	government	NOUN
easat-9094	560	39	:	:	PUNCT
easat-9094	560	40	research	research	NOUN
easat-9094	560	41	and	and	CCONJ
easat-9094	560	42	practice	practice	NOUN
easat-9094	560	43	,	,	PUNCT
easat-9094	560	44	vol	vol	NOUN
easat-9094	560	45	.	.	PROPN
easat-9094	560	46	5	5	NUM
easat-9094	560	47	,	,	PUNCT
easat-9094	560	48	no	no	INTJ
easat-9094	560	49	.	.	NOUN
easat-9094	560	50	3	3	NUM
easat-9094	560	51	,	,	PUNCT
easat-9094	560	52	pp	pp	ADJ
easat-9094	560	53	.	.	PUNCT
easat-9094	561	1	1	1	NUM
easat-9094	561	2	-	-	SYM
easat-9094	561	3	20	20	NUM
easat-9094	561	4	,	,	PUNCT
easat-9094	561	5	2024	2024	NUM
easat-9094	561	6	.	.	PUNCT
easat-9094	562	1	[	[	X
easat-9094	562	2	19	19	NUM
easat-9094	562	3	]	]	PUNCT
easat-9094	562	4	k.	k.	PROPN
easat-9094	562	5	w.	w.	PROPN
easat-9094	562	6	sandberg	sandberg	PROPN
easat-9094	562	7	,	,	PUNCT
easat-9094	562	8	o.	o.	PROPN
easat-9094	562	9	wahlberg	wahlberg	PROPN
easat-9094	562	10	,	,	PUNCT
easat-9094	562	11	and	and	CCONJ
easat-9094	562	12	y.	y.	PROPN
easat-9094	562	13	pan	pan	PROPN
easat-9094	562	14	,	,	PUNCT
easat-9094	562	15	"	"	PUNCT
easat-9094	562	16	acceptance	acceptance	NOUN
easat-9094	562	17	of	of	ADP
easat-9094	562	18	e	e	NOUN
easat-9094	562	19	-	-	NOUN
easat-9094	562	20	invoicing	invoicing	NOUN
easat-9094	562	21	in	in	ADP
easat-9094	562	22	smes	sme	NOUN
easat-9094	562	23	,	,	PUNCT
easat-9094	562	24	"	"	PUNCT
easat-9094	562	25	presented	present	VERB
easat-9094	562	26	at	at	ADP
easat-9094	562	27	the	the	PRON
easat-9094	562	28	in	in	ADP
easat-9094	562	29	engineering	engineering	NOUN
easat-9094	562	30	psychology	psychology	NOUN
easat-9094	562	31	and	and	CCONJ
easat-9094	562	32	cognitive	cognitive	ADJ
easat-9094	562	33	ergonomics	ergonomic	NOUN
easat-9094	562	34	:	:	PUNCT
easat-9094	562	35	8th	8th	ADJ
easat-9094	562	36	international	international	ADJ
easat-9094	562	37	conference	conference	NOUN
easat-9094	562	38	,	,	PUNCT
easat-9094	562	39	epce	epce	NOUN
easat-9094	562	40	2009	2009	NUM
easat-9094	562	41	,	,	PUNCT
easat-9094	562	42	held	hold	VERB
easat-9094	562	43	as	as	ADP
easat-9094	562	44	part	part	NOUN
easat-9094	562	45	of	of	ADP
easat-9094	562	46	hci	hci	NOUN
easat-9094	562	47	international	international	PROPN
easat-9094	562	48	2009	2009	NUM
easat-9094	562	49	,	,	PUNCT
easat-9094	562	50	san	san	PROPN
easat-9094	562	51	diego	diego	PROPN
easat-9094	562	52	,	,	PUNCT
easat-9094	562	53	ca	ca	PROPN
easat-9094	562	54	,	,	PUNCT
easat-9094	562	55	usa	usa	PROPN
easat-9094	562	56	,	,	PUNCT
easat-9094	562	57	july	july	PROPN
easat-9094	562	58	19	19	NUM
easat-9094	562	59	-	-	SYM
easat-9094	562	60	24	24	NUM
easat-9094	562	61	,	,	PUNCT
easat-9094	562	62	2009	2009	NUM
easat-9094	562	63	.	.	PUNCT
easat-9094	563	1	proceedings	proceeding	NOUN
easat-9094	563	2	8	8	NUM
easat-9094	563	3	(	(	PUNCT
easat-9094	563	4	pp	pp	ADJ
easat-9094	563	5	.	.	PUNCT
easat-9094	564	1	289	289	NUM
easat-9094	564	2	-	-	SYM
easat-9094	564	3	296	296	NUM
easat-9094	564	4	)	)	PUNCT
easat-9094	564	5	.	.	PUNCT
easat-9094	565	1	springer	springer	PROPN
easat-9094	565	2	berlin	berlin	PROPN
easat-9094	565	3	heidelberg	heidelberg	PROPN
easat-9094	565	4	,	,	PUNCT
easat-9094	565	5	2009	2009	NUM
easat-9094	565	6	.	.	PUNCT
easat-9094	566	1	[	[	X
easat-9094	566	2	20	20	NUM
easat-9094	566	3	]	]	PUNCT
easat-9094	566	4	j.	j.	PROPN
easat-9094	566	5	sundström	sundström	PROPN
easat-9094	566	6	,	,	PUNCT
easat-9094	566	7	"	"	PUNCT
easat-9094	566	8	adoption	adoption	NOUN
easat-9094	566	9	of	of	ADP
easat-9094	566	10	electronic	electronic	ADJ
easat-9094	566	11	invoicing	invoicing	NOUN
easat-9094	566	12	in	in	ADP
easat-9094	566	13	smes	sme	NOUN
easat-9094	566	14	,	,	PUNCT
easat-9094	566	15	"	"	PUNCT
easat-9094	566	16	unpublished	unpublished	ADJ
easat-9094	566	17	manuscript	manuscript	NOUN
easat-9094	566	18	,	,	PUNCT
easat-9094	566	19	2006	2006	NUM
easat-9094	566	20	.	.	PUNCT
easat-9094	567	1	[	[	X
easat-9094	567	2	21	21	NUM
easat-9094	567	3	]	]	PUNCT
easat-9094	567	4	m.	m.	PROPN
easat-9094	567	5	d.	d.	PROPN
easat-9094	567	6	myers	myers	PROPN
easat-9094	567	7	,	,	PUNCT
easat-9094	567	8	"	"	PUNCT
easat-9094	567	9	a	a	DET
easat-9094	567	10	disaster	disaster	NOUN
easat-9094	567	11	for	for	SCONJ
easat-9094	567	12	everyone	everyone	PRON
easat-9094	567	13	to	to	PART
easat-9094	567	14	see	see	VERB
easat-9094	567	15	:	:	PUNCT
easat-9094	567	16	an	an	DET
easat-9094	567	17	interpretive	interpretive	ADJ
easat-9094	567	18	analysis	analysis	NOUN
easat-9094	567	19	of	of	ADP
easat-9094	567	20	a	a	DET
easat-9094	567	21	failed	fail	VERB
easat-9094	567	22	is	be	AUX
easat-9094	567	23	project	project	NOUN
easat-9094	567	24	,	,	PUNCT
easat-9094	567	25	"	"	PUNCT
easat-9094	567	26	accounting	accounting	NOUN
easat-9094	567	27	,	,	PUNCT
easat-9094	567	28	management	management	NOUN
easat-9094	567	29	&	&	CCONJ
easat-9094	567	30	information	information	NOUN
easat-9094	567	31	technology	technology	PROPN
easat-9094	567	32	,	,	PUNCT
easat-9094	567	33	vol	vol	NOUN
easat-9094	567	34	.	.	PROPN
easat-9094	567	35	4	4	NUM
easat-9094	567	36	,	,	PUNCT
easat-9094	567	37	no	no	INTJ
easat-9094	567	38	.	.	NOUN
easat-9094	567	39	4	4	NUM
easat-9094	567	40	,	,	PUNCT
easat-9094	567	41	pp	pp	ADJ
easat-9094	567	42	.	.	PUNCT
easat-9094	568	1	185–201	185–201	NUM
easat-9094	568	2	,	,	PUNCT
easat-9094	568	3	1994	1994	NUM
easat-9094	568	4	.	.	PUNCT
easat-9094	569	1	[	[	X
easat-9094	569	2	22	22	NUM
easat-9094	569	3	]	]	X
easat-9094	569	4	b.	b.	PROPN
easat-9094	569	5	ryan	ryan	PROPN
easat-9094	569	6	,	,	PUNCT
easat-9094	569	7	r.	r.	PROPN
easat-9094	569	8	w.	w.	PROPN
easat-9094	569	9	scapens	scapens	PROPN
easat-9094	569	10	,	,	PUNCT
easat-9094	569	11	and	and	CCONJ
easat-9094	569	12	m.	m.	NOUN
easat-9094	569	13	theobald	theobald	NOUN
easat-9094	569	14	,	,	PUNCT
easat-9094	569	15	research	research	NOUN
easat-9094	569	16	method	method	NOUN
easat-9094	569	17	and	and	CCONJ
easat-9094	569	18	methodology	methodology	NOUN
easat-9094	569	19	in	in	ADP
easat-9094	569	20	finance	finance	NOUN
easat-9094	569	21	and	and	CCONJ
easat-9094	569	22	accounting	accounting	NOUN
easat-9094	569	23	,	,	PUNCT
easat-9094	569	24	2nd	2nd	PROPN
easat-9094	569	25	ed	ed	NOUN
easat-9094	569	26	.	.	PUNCT
easat-9094	570	1	london	london	PROPN
easat-9094	570	2	,	,	PUNCT
easat-9094	570	3	uk	uk	PROPN
easat-9094	570	4	:	:	PUNCT
easat-9094	570	5	cengage	cengage	PROPN
easat-9094	570	6	learning	learning	PROPN
easat-9094	570	7	emea	emea	PROPN
easat-9094	570	8	,	,	PUNCT
easat-9094	570	9	2002	2002	NUM
easat-9094	570	10	.	.	PUNCT
easat-9094	571	1	[	[	X
easat-9094	571	2	23	23	NUM
easat-9094	571	3	]	]	X
easat-9094	571	4	i.	i.	NOUN
easat-9094	571	5	benbasat	benbasat	PROPN
easat-9094	571	6	,	,	PUNCT
easat-9094	571	7	d.	d.	PROPN
easat-9094	571	8	k.	k.	PROPN
easat-9094	571	9	goldstein	goldstein	PROPN
easat-9094	571	10	,	,	PUNCT
easat-9094	571	11	and	and	CCONJ
easat-9094	571	12	m.	m.	NOUN
easat-9094	571	13	mead	mead	NOUN
easat-9094	571	14	,	,	PUNCT
easat-9094	571	15	"	"	PUNCT
easat-9094	571	16	the	the	DET
easat-9094	571	17	case	case	NOUN
easat-9094	571	18	research	research	NOUN
easat-9094	571	19	strategy	strategy	NOUN
easat-9094	571	20	in	in	ADP
easat-9094	571	21	studies	study	NOUN
easat-9094	571	22	of	of	ADP
easat-9094	571	23	information	information	NOUN
easat-9094	571	24	systems	system	NOUN
easat-9094	571	25	,	,	PUNCT
easat-9094	571	26	"	"	PUNCT
easat-9094	571	27	mis	mis	PROPN
easat-9094	571	28	quarterly	quarterly	ADJ
easat-9094	571	29	,	,	PUNCT
easat-9094	571	30	vol	vol	NOUN
easat-9094	571	31	.	.	PROPN
easat-9094	571	32	11	11	NUM
easat-9094	571	33	,	,	PUNCT
easat-9094	571	34	no	no	INTJ
easat-9094	571	35	.	.	NOUN
easat-9094	571	36	3	3	NUM
easat-9094	571	37	,	,	PUNCT
easat-9094	571	38	pp	pp	ADJ
easat-9094	571	39	.	.	PUNCT
easat-9094	572	1	369–386	369–386	NUM
easat-9094	572	2	,	,	PUNCT
easat-9094	572	3	1987	1987	NUM
easat-9094	572	4	.	.	PUNCT
easat-9094	572	5	https://doi.org/10.2307/248684	https://doi.org/10.2307/248684	X
easat-9094	573	1	[	[	X
easat-9094	573	2	24	24	NUM
easat-9094	573	3	]	]	PUNCT
easat-9094	573	4	m.	m.	PROPN
easat-9094	573	5	b.	b.	PROPN
easat-9094	573	6	miles	miles	PROPN
easat-9094	573	7	,	,	PUNCT
easat-9094	573	8	a.	a.	NOUN
easat-9094	573	9	m.	m.	NOUN
easat-9094	573	10	huberman	huberman	NOUN
easat-9094	573	11	,	,	PUNCT
easat-9094	573	12	and	and	CCONJ
easat-9094	573	13	j.	j.	PROPN
easat-9094	573	14	saldaña	saldaña	PROPN
easat-9094	573	15	,	,	PUNCT
easat-9094	573	16	qualitative	qualitative	ADJ
easat-9094	573	17	data	datum	NOUN
easat-9094	573	18	analysis	analysis	NOUN
easat-9094	573	19	:	:	PUNCT
easat-9094	573	20	a	a	DET
easat-9094	573	21	sourcebook	sourcebook	NOUN
easat-9094	573	22	of	of	ADP
easat-9094	573	23	new	new	ADJ
easat-9094	573	24	methods	method	NOUN
easat-9094	573	25	,	,	PUNCT
easat-9094	573	26	3rd	3rd	ADJ
easat-9094	573	27	ed	ed	NOUN
easat-9094	573	28	.	.	PROPN
easat-9094	574	1	thousand	thousand	NUM
easat-9094	574	2	oaks	oak	NOUN
easat-9094	574	3	,	,	PUNCT
easat-9094	574	4	ca	can	AUX
easat-9094	574	5	:	:	PUNCT
easat-9094	574	6	sage	sage	NOUN
easat-9094	574	7	publications	publication	NOUN
easat-9094	574	8	,	,	PUNCT
easat-9094	574	9	2014	2014	NUM
easat-9094	574	10	.	.	PUNCT
easat-9094	575	1	[	[	X
easat-9094	575	2	25	25	NUM
easat-9094	575	3	]	]	X
easat-9094	575	4	n.	n.	PROPN
easat-9094	575	5	ali	ali	PROPN
easat-9094	575	6	,	,	PUNCT
easat-9094	575	7	"	"	PUNCT
easat-9094	575	8	adapting	adapt	VERB
easat-9094	575	9	e	e	NOUN
easat-9094	575	10	-	-	NOUN
easat-9094	575	11	invoicing	invoicing	ADJ
easat-9094	575	12	:	:	PUNCT
easat-9094	575	13	benefits	benefit	NOUN
easat-9094	575	14	,	,	PUNCT
easat-9094	575	15	challenges	challenge	NOUN
easat-9094	575	16	and	and	CCONJ
easat-9094	575	17	future	future	ADJ
easat-9094	575	18	strategies	strategy	NOUN
easat-9094	575	19	to	to	PART
easat-9094	575	20	overcome	overcome	VERB
easat-9094	575	21	challenges	challenge	NOUN
easat-9094	575	22	.	.	PUNCT
easat-9094	576	1	a	a	DET
easat-9094	576	2	comparative	comparative	ADJ
easat-9094	576	3	case	case	NOUN
easat-9094	576	4	study	study	NOUN
easat-9094	576	5	of	of	ADP
easat-9094	576	6	finnish	finnish	ADJ
easat-9094	576	7	companies	company	NOUN
easat-9094	576	8	,	,	PUNCT
easat-9094	576	9	"	"	PUNCT
easat-9094	576	10	thesis	thesis	NOUN
easat-9094	576	11	technology	technology	NOUN
easat-9094	576	12	and	and	CCONJ
easat-9094	576	13	communication	communication	NOUN
easat-9094	576	14	.	.	PUNCT
easat-9094	577	1	university	university	NOUN
easat-9094	577	2	of	of	ADP
easat-9094	577	3	applied	apply	VERB
easat-9094	577	4	sciences	science	NOUN
easat-9094	577	5	,	,	PUNCT
easat-9094	577	6	2016	2016	NUM
easat-9094	577	7	.	.	PUNCT
easat-9094	578	1	https://doi.org/10.5430/ijfr.v10n3p170	https://doi.org/10.5430/ijfr.v10n3p170	X
easat-9094	578	2	https://doi.org/10.2307/248684	https://doi.org/10.2307/248684	X