id	sid	tid	token	lemma	pos
easat-9130	1	1	edelweiss	edelweiss	PROPN
easat-9130	1	2	applied	apply	VERB
easat-9130	1	3	science	science	NOUN
easat-9130	1	4	and	and	CCONJ
easat-9130	1	5	technology	technology	NOUN
easat-9130	1	6	issn	issn	PROPN
easat-9130	1	7	:	:	PUNCT
easat-9130	1	8	2576	2576	NUM
easat-9130	1	9	-	-	SYM
easat-9130	1	10	8484	8484	NUM
easat-9130	1	11	vol	vol	NOUN
easat-9130	1	12	.	.	PROPN
easat-9130	2	1	9	9	NUM
easat-9130	2	2	,	,	PUNCT
easat-9130	2	3	no	no	INTJ
easat-9130	2	4	.	.	NOUN
easat-9130	2	5	7	7	NUM
easat-9130	2	6	,	,	PUNCT
easat-9130	2	7	2152	2152	NUM
easat-9130	2	8	-	-	SYM
easat-9130	2	9	2164	2164	NUM
easat-9130	2	10	2025	2025	NUM
easat-9130	2	11	publisher	publisher	NOUN
easat-9130	2	12	:	:	PUNCT
easat-9130	2	13	learning	learn	VERB
easat-9130	2	14	gate	gate	NOUN
easat-9130	2	15	doi	doi	PROPN
easat-9130	2	16	:	:	PUNCT
easat-9130	2	17	10.55214/2576	10.55214/2576	NUM
easat-9130	2	18	-	-	PUNCT
easat-9130	2	19	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	2	20	©	©	PROPN
easat-9130	2	21	2025	2025	NUM
easat-9130	2	22	by	by	ADP
easat-9130	2	23	the	the	DET
easat-9130	2	24	authors	author	NOUN
easat-9130	2	25	;	;	PUNCT
easat-9130	2	26	licensee	licensee	PROPN
easat-9130	2	27	learning	learning	NOUN
easat-9130	2	28	gate	gate	NOUN
easat-9130	3	1	©	©	PROPN
easat-9130	3	2	2025	2025	NUM
easat-9130	3	3	by	by	ADP
easat-9130	3	4	the	the	DET
easat-9130	3	5	authors	author	NOUN
easat-9130	3	6	;	;	PUNCT
easat-9130	3	7	licensee	licensee	PROPN
easat-9130	3	8	learning	learning	NOUN
easat-9130	3	9	gate	gate	NOUN
easat-9130	3	10	history	history	NOUN
easat-9130	3	11	:	:	PUNCT
easat-9130	3	12	received	receive	VERB
easat-9130	3	13	:	:	PUNCT
easat-9130	3	14	23	23	NUM
easat-9130	3	15	may	may	NOUN
easat-9130	3	16	2025	2025	NUM
easat-9130	3	17	;	;	PUNCT
easat-9130	3	18	revised	revise	VERB
easat-9130	3	19	:	:	PUNCT
easat-9130	3	20	10	10	NUM
easat-9130	3	21	july	july	PROPN
easat-9130	3	22	2025	2025	NUM
easat-9130	3	23	;	;	PUNCT
easat-9130	3	24	accepted	accept	VERB
easat-9130	3	25	:	:	PUNCT
easat-9130	3	26	14	14	NUM
easat-9130	3	27	july	july	PROPN
easat-9130	3	28	2025	2025	NUM
easat-9130	3	29	;	;	PUNCT
easat-9130	3	30	published	publish	VERB
easat-9130	3	31	:	:	PUNCT
easat-9130	3	32	28	28	NUM
easat-9130	3	33	july	july	PROPN
easat-9130	3	34	2025	2025	NUM
easat-9130	3	35	*	*	PUNCT
easat-9130	3	36	correspondence	correspondence	NOUN
easat-9130	3	37	:	:	PUNCT
easat-9130	3	38	lethiwen@uj.ac.za	lethiwen@uj.ac.za	NOUN
easat-9130	3	39	ipsas	ipsas	PROPN
easat-9130	3	40	adoption	adoption	NOUN
easat-9130	3	41	,	,	PUNCT
easat-9130	3	42	technological	technological	ADJ
easat-9130	3	43	innovations	innovation	NOUN
easat-9130	3	44	and	and	CCONJ
easat-9130	3	45	good	good	ADJ
easat-9130	3	46	governance	governance	NOUN
easat-9130	3	47	:	:	PUNCT
easat-9130	3	48	catalysts	catalyst	NOUN
easat-9130	3	49	for	for	ADP
easat-9130	3	50	public	public	ADJ
easat-9130	3	51	sector	sector	NOUN
easat-9130	3	52	sustainability	sustainability	NOUN
easat-9130	3	53	lethiwe	lethiwe	NOUN
easat-9130	3	54	nzama1	nzama1	PROPN
easat-9130	3	55	*	*	PUNCT
easat-9130	3	56	,	,	PUNCT
easat-9130	3	57	omobolade	omobolade	ADJ
easat-9130	3	58	stephen	stephen	NOUN
easat-9130	3	59	ogundele2	ogundele2	PROPN
easat-9130	4	1	1,2department	1,2department	NUM
easat-9130	4	2	of	of	ADP
easat-9130	4	3	commercial	commercial	ADJ
easat-9130	4	4	accounting	accounting	NOUN
easat-9130	4	5	,	,	PUNCT
easat-9130	4	6	college	college	NOUN
easat-9130	4	7	of	of	ADP
easat-9130	4	8	business	business	NOUN
easat-9130	4	9	and	and	CCONJ
easat-9130	4	10	economics	economic	NOUN
easat-9130	4	11	,	,	PUNCT
easat-9130	4	12	university	university	PROPN
easat-9130	4	13	of	of	ADP
easat-9130	4	14	johannesburg	johannesburg	PROPN
easat-9130	4	15	,	,	PUNCT
easat-9130	4	16	south	south	PROPN
easat-9130	4	17	africa	africa	PROPN
easat-9130	4	18	;	;	PUNCT
easat-9130	4	19	lethiwen@uj.ac.za	lethiwen@uj.ac.za	PROPN
easat-9130	4	20	(	(	PUNCT
easat-9130	4	21	l.n	l.n	PROPN
easat-9130	4	22	.	.	PROPN
easat-9130	4	23	)	)	PUNCT
easat-9130	5	1	omoboladeo@uj.ac.za	omoboladeo@uj.ac.za	ADV
easat-9130	5	2	(	(	PUNCT
easat-9130	5	3	o.s.o	o.s.o	NOUN
easat-9130	5	4	.	.	PUNCT
easat-9130	5	5	)	)	PUNCT
easat-9130	5	6	.	.	PUNCT
easat-9130	6	1	abstract	abstract	ADV
easat-9130	6	2	:	:	PUNCT
easat-9130	6	3	the	the	DET
easat-9130	6	4	study	study	NOUN
easat-9130	6	5	investigates	investigate	VERB
easat-9130	6	6	the	the	DET
easat-9130	6	7	interrelated	interrelated	ADJ
easat-9130	6	8	roles	role	NOUN
easat-9130	6	9	of	of	ADP
easat-9130	6	10	technological	technological	ADJ
easat-9130	6	11	innovations	innovation	NOUN
easat-9130	6	12	,	,	PUNCT
easat-9130	6	13	the	the	DET
easat-9130	6	14	adoption	adoption	NOUN
easat-9130	6	15	of	of	ADP
easat-9130	6	16	international	international	ADJ
easat-9130	6	17	public	public	ADJ
easat-9130	6	18	sector	sector	NOUN
easat-9130	6	19	accounting	accounting	NOUN
easat-9130	6	20	standards	standard	NOUN
easat-9130	6	21	(	(	PUNCT
easat-9130	6	22	ipsas	ipsa	NOUN
easat-9130	6	23	)	)	PUNCT
easat-9130	6	24	,	,	PUNCT
easat-9130	6	25	and	and	CCONJ
easat-9130	6	26	good	good	ADJ
easat-9130	6	27	governance	governance	NOUN
easat-9130	6	28	as	as	ADP
easat-9130	6	29	catalysts	catalyst	NOUN
easat-9130	6	30	for	for	ADP
easat-9130	6	31	sustainability	sustainability	NOUN
easat-9130	6	32	in	in	ADP
easat-9130	6	33	the	the	DET
easat-9130	6	34	public	public	ADJ
easat-9130	6	35	sector	sector	NOUN
easat-9130	6	36	.	.	PUNCT
easat-9130	7	1	a	a	DET
easat-9130	7	2	systematic	systematic	ADJ
easat-9130	7	3	literature	literature	NOUN
easat-9130	7	4	review	review	NOUN
easat-9130	7	5	using	use	VERB
easat-9130	7	6	the	the	DET
easat-9130	7	7	preferred	preferred	ADJ
easat-9130	7	8	reporting	reporting	NOUN
easat-9130	7	9	items	item	NOUN
easat-9130	7	10	for	for	ADP
easat-9130	7	11	systematic	systematic	ADJ
easat-9130	7	12	reviews	review	NOUN
easat-9130	7	13	and	and	CCONJ
easat-9130	7	14	meta	meta	NOUN
easat-9130	7	15	-	-	PUNCT
easat-9130	7	16	analyses	analysis	NOUN
easat-9130	7	17	(	(	PUNCT
easat-9130	7	18	prisma	prisma	NOUN
easat-9130	7	19	)	)	PUNCT
easat-9130	7	20	approach	approach	NOUN
easat-9130	7	21	was	be	AUX
easat-9130	7	22	conducted	conduct	VERB
easat-9130	7	23	on	on	ADP
easat-9130	7	24	peer	peer	NOUN
easat-9130	7	25	-	-	PUNCT
easat-9130	7	26	reviewed	review	VERB
easat-9130	7	27	publications	publication	NOUN
easat-9130	7	28	from	from	ADP
easat-9130	7	29	2010	2010	NUM
easat-9130	7	30	.	.	PUNCT
easat-9130	8	1	the	the	DET
easat-9130	8	2	year	year	NOUN
easat-9130	8	3	2010	2010	NUM
easat-9130	8	4	was	be	AUX
easat-9130	8	5	chosen	choose	VERB
easat-9130	8	6	as	as	ADP
easat-9130	8	7	the	the	DET
easat-9130	8	8	baseline	baseline	NOUN
easat-9130	8	9	due	due	ADP
easat-9130	8	10	to	to	ADP
easat-9130	8	11	the	the	DET
easat-9130	8	12	increasing	increase	VERB
easat-9130	8	13	prominence	prominence	NOUN
easat-9130	8	14	of	of	ADP
easat-9130	8	15	ipsas	ipsas	ADJ
easat-9130	8	16	implementation	implementation	NOUN
easat-9130	8	17	across	across	ADP
easat-9130	8	18	african	african	ADJ
easat-9130	8	19	countries	country	NOUN
easat-9130	8	20	.	.	PUNCT
easat-9130	9	1	data	datum	NOUN
easat-9130	9	2	sources	source	NOUN
easat-9130	9	3	include	include	VERB
easat-9130	9	4	google	google	PROPN
easat-9130	9	5	scholar	scholar	NOUN
easat-9130	9	6	,	,	PUNCT
easat-9130	9	7	elsevier	elsevier	NOUN
easat-9130	9	8	,	,	PUNCT
easat-9130	9	9	and	and	CCONJ
easat-9130	9	10	web	web	NOUN
easat-9130	9	11	of	of	ADP
easat-9130	9	12	science	science	NOUN
easat-9130	9	13	databases	database	NOUN
easat-9130	9	14	.	.	PUNCT
easat-9130	10	1	the	the	DET
easat-9130	10	2	study	study	NOUN
easat-9130	10	3	revealed	reveal	VERB
easat-9130	10	4	that	that	SCONJ
easat-9130	10	5	technological	technological	ADJ
easat-9130	10	6	innovation	innovation	NOUN
easat-9130	10	7	,	,	PUNCT
easat-9130	10	8	ipsas	ipsas	ADJ
easat-9130	10	9	adoption	adoption	NOUN
easat-9130	10	10	,	,	PUNCT
easat-9130	10	11	and	and	CCONJ
easat-9130	10	12	good	good	ADJ
easat-9130	10	13	governance	governance	NOUN
easat-9130	10	14	structures	structure	NOUN
easat-9130	10	15	are	be	AUX
easat-9130	10	16	mutually	mutually	ADV
easat-9130	10	17	reinforcing	reinforce	VERB
easat-9130	10	18	elements	element	NOUN
easat-9130	10	19	that	that	PRON
easat-9130	10	20	significantly	significantly	ADV
easat-9130	10	21	contribute	contribute	VERB
easat-9130	10	22	to	to	ADP
easat-9130	10	23	the	the	DET
easat-9130	10	24	sustainability	sustainability	NOUN
easat-9130	10	25	of	of	ADP
easat-9130	10	26	the	the	DET
easat-9130	10	27	public	public	ADJ
easat-9130	10	28	sector	sector	NOUN
easat-9130	10	29	.	.	PUNCT
easat-9130	11	1	however	however	ADV
easat-9130	11	2	,	,	PUNCT
easat-9130	11	3	challenges	challenge	NOUN
easat-9130	11	4	such	such	ADJ
easat-9130	11	5	as	as	ADP
easat-9130	11	6	limited	limited	ADJ
easat-9130	11	7	digital	digital	ADJ
easat-9130	11	8	capacity	capacity	NOUN
easat-9130	11	9	,	,	PUNCT
easat-9130	11	10	weak	weak	ADJ
easat-9130	11	11	institutional	institutional	ADJ
easat-9130	11	12	frameworks	framework	NOUN
easat-9130	11	13	,	,	PUNCT
easat-9130	11	14	and	and	CCONJ
easat-9130	11	15	inconsistent	inconsistent	ADJ
easat-9130	11	16	enforcement	enforcement	NOUN
easat-9130	11	17	of	of	ADP
easat-9130	11	18	policies	policy	NOUN
easat-9130	11	19	hinder	hinder	VERB
easat-9130	11	20	progress	progress	NOUN
easat-9130	11	21	in	in	ADP
easat-9130	11	22	many	many	ADJ
easat-9130	11	23	developing	develop	VERB
easat-9130	11	24	countries	country	NOUN
easat-9130	11	25	.	.	PUNCT
easat-9130	12	1	the	the	DET
easat-9130	12	2	study	study	NOUN
easat-9130	12	3	concludes	conclude	VERB
easat-9130	12	4	that	that	SCONJ
easat-9130	12	5	the	the	DET
easat-9130	12	6	adoption	adoption	NOUN
easat-9130	12	7	of	of	ADP
easat-9130	12	8	ipsas	ipsa	NOUN
easat-9130	12	9	,	,	PUNCT
easat-9130	12	10	innovative	innovative	ADJ
easat-9130	12	11	technology	technology	NOUN
easat-9130	12	12	,	,	PUNCT
easat-9130	12	13	and	and	CCONJ
easat-9130	12	14	robust	robust	ADJ
easat-9130	12	15	governance	governance	NOUN
easat-9130	12	16	mechanisms	mechanism	NOUN
easat-9130	12	17	are	be	AUX
easat-9130	12	18	essential	essential	ADJ
easat-9130	12	19	for	for	ADP
easat-9130	12	20	sustainable	sustainable	ADJ
easat-9130	12	21	public	public	ADJ
easat-9130	12	22	financial	financial	ADJ
easat-9130	12	23	management	management	NOUN
easat-9130	12	24	and	and	CCONJ
easat-9130	12	25	improved	improve	VERB
easat-9130	12	26	transparency	transparency	NOUN
easat-9130	12	27	in	in	ADP
easat-9130	12	28	the	the	DET
easat-9130	12	29	public	public	ADJ
easat-9130	12	30	sector	sector	NOUN
easat-9130	12	31	.	.	PUNCT
easat-9130	13	1	it	it	PRON
easat-9130	13	2	recommends	recommend	VERB
easat-9130	13	3	developing	develop	VERB
easat-9130	13	4	a	a	DET
easat-9130	13	5	holistic	holistic	ADJ
easat-9130	13	6	governance	governance	NOUN
easat-9130	13	7	framework	framework	NOUN
easat-9130	13	8	aligned	align	VERB
easat-9130	13	9	with	with	ADP
easat-9130	13	10	ipsas	ipsas	ADJ
easat-9130	13	11	implementation	implementation	NOUN
easat-9130	13	12	and	and	CCONJ
easat-9130	13	13	technological	technological	ADJ
easat-9130	13	14	development	development	NOUN
easat-9130	13	15	to	to	PART
easat-9130	13	16	enhance	enhance	VERB
easat-9130	13	17	accountability	accountability	NOUN
easat-9130	13	18	,	,	PUNCT
easat-9130	13	19	efficiency	efficiency	NOUN
easat-9130	13	20	,	,	PUNCT
easat-9130	13	21	and	and	CCONJ
easat-9130	13	22	long	long	ADJ
easat-9130	13	23	-	-	PUNCT
easat-9130	13	24	term	term	NOUN
easat-9130	13	25	sustainability	sustainability	NOUN
easat-9130	13	26	in	in	ADP
easat-9130	13	27	the	the	DET
easat-9130	13	28	public	public	ADJ
easat-9130	13	29	sector	sector	NOUN
easat-9130	13	30	.	.	PUNCT
easat-9130	14	1	keywords	keyword	NOUN
easat-9130	14	2	:	:	PUNCT
easat-9130	14	3	good	good	ADJ
easat-9130	14	4	governance	governance	NOUN
easat-9130	14	5	,	,	PUNCT
easat-9130	14	6	ipsas	ipsa	NOUN
easat-9130	14	7	adoption	adoption	NOUN
easat-9130	14	8	,	,	PUNCT
easat-9130	14	9	public	public	ADJ
easat-9130	14	10	sector	sector	NOUN
easat-9130	14	11	,	,	PUNCT
easat-9130	14	12	sustainability	sustainability	NOUN
easat-9130	14	13	,	,	PUNCT
easat-9130	14	14	systematic	systematic	ADJ
easat-9130	14	15	literature	literature	PROPN
easat-9130	14	16	review	review	PROPN
easat-9130	14	17	,	,	PUNCT
easat-9130	14	18	technological	technological	ADJ
easat-9130	14	19	innovation	innovation	NOUN
easat-9130	14	20	.	.	PUNCT
easat-9130	15	1	1	1	X
easat-9130	15	2	.	.	X
easat-9130	15	3	introduction	introduction	NOUN
easat-9130	15	4	the	the	DET
easat-9130	15	5	request	request	NOUN
easat-9130	15	6	for	for	ADP
easat-9130	15	7	accountability	accountability	NOUN
easat-9130	15	8	,	,	PUNCT
easat-9130	15	9	transparency	transparency	NOUN
easat-9130	15	10	and	and	CCONJ
easat-9130	15	11	sustainability	sustainability	NOUN
easat-9130	15	12	in	in	ADP
easat-9130	15	13	the	the	DET
easat-9130	15	14	public	public	ADJ
easat-9130	15	15	sector	sector	NOUN
easat-9130	15	16	has	have	AUX
easat-9130	15	17	increased	increase	VERB
easat-9130	15	18	in	in	ADP
easat-9130	15	19	recent	recent	ADJ
easat-9130	15	20	years	year	NOUN
easat-9130	15	21	,	,	PUNCT
easat-9130	15	22	driven	drive	VERB
easat-9130	15	23	by	by	ADP
easat-9130	15	24	public	public	ADJ
easat-9130	15	25	scrutiny	scrutiny	NOUN
easat-9130	15	26	and	and	CCONJ
easat-9130	15	27	the	the	DET
easat-9130	15	28	need	need	NOUN
easat-9130	15	29	for	for	ADP
easat-9130	15	30	effective	effective	ADJ
easat-9130	15	31	management	management	NOUN
easat-9130	15	32	of	of	ADP
easat-9130	15	33	resources	resource	NOUN
easat-9130	15	34	.	.	PUNCT
easat-9130	16	1	recent	recent	ADJ
easat-9130	16	2	global	global	ADJ
easat-9130	16	3	developments	development	NOUN
easat-9130	16	4	have	have	AUX
easat-9130	16	5	emphasized	emphasize	VERB
easat-9130	16	6	the	the	DET
easat-9130	16	7	significance	significance	NOUN
easat-9130	16	8	of	of	ADP
easat-9130	16	9	sustainability	sustainability	NOUN
easat-9130	16	10	,	,	PUNCT
easat-9130	16	11	particularly	particularly	ADV
easat-9130	16	12	with	with	ADP
easat-9130	16	13	the	the	DET
easat-9130	16	14	release	release	NOUN
easat-9130	16	15	of	of	ADP
easat-9130	16	16	agenda	agenda	NOUN
easat-9130	16	17	2030	2030	NUM
easat-9130	16	18	,	,	PUNCT
easat-9130	16	19	resulting	result	VERB
easat-9130	16	20	in	in	ADP
easat-9130	16	21	sustainability	sustainability	NOUN
easat-9130	16	22	reporting	report	VERB
easat-9130	16	23	emerging	emerge	VERB
easat-9130	16	24	as	as	ADP
easat-9130	16	25	a	a	DET
easat-9130	16	26	worldwide	worldwide	ADJ
easat-9130	16	27	benchmark	benchmark	NOUN
easat-9130	16	28	for	for	ADP
easat-9130	16	29	all	all	DET
easat-9130	16	30	types	type	NOUN
easat-9130	16	31	of	of	ADP
easat-9130	16	32	organizations	organization	NOUN
easat-9130	16	33	,	,	PUNCT
easat-9130	16	34	both	both	CCONJ
easat-9130	16	35	public	public	ADJ
easat-9130	16	36	and	and	CCONJ
easat-9130	16	37	private	private	ADJ
easat-9130	16	38	[	[	X
easat-9130	16	39	1	1	NUM
easat-9130	16	40	]	]	PUNCT
easat-9130	16	41	.	.	PUNCT
easat-9130	17	1	public	public	ADJ
easat-9130	17	2	sector	sector	NOUN
easat-9130	17	3	sustainability	sustainability	NOUN
easat-9130	17	4	refers	refer	VERB
easat-9130	17	5	to	to	ADP
easat-9130	17	6	the	the	DET
easat-9130	17	7	government	government	NOUN
easat-9130	17	8	's	's	PART
easat-9130	17	9	capacity	capacity	NOUN
easat-9130	17	10	to	to	PART
easat-9130	17	11	manage	manage	VERB
easat-9130	17	12	resources	resource	NOUN
easat-9130	17	13	(	(	PUNCT
easat-9130	17	14	social	social	ADJ
easat-9130	17	15	,	,	PUNCT
easat-9130	17	16	financial	financial	ADJ
easat-9130	17	17	,	,	PUNCT
easat-9130	17	18	economic	economic	ADJ
easat-9130	17	19	and	and	CCONJ
easat-9130	17	20	environmental	environmental	ADJ
easat-9130	17	21	)	)	PUNCT
easat-9130	17	22	efficiently	efficiently	ADV
easat-9130	17	23	and	and	CCONJ
easat-9130	17	24	effectively	effectively	ADV
easat-9130	17	25	in	in	ADP
easat-9130	17	26	a	a	DET
easat-9130	17	27	transparent	transparent	ADJ
easat-9130	17	28	manner	manner	NOUN
easat-9130	17	29	.	.	PUNCT
easat-9130	18	1	the	the	DET
easat-9130	18	2	public	public	ADJ
easat-9130	18	3	sector	sector	NOUN
easat-9130	18	4	can	can	AUX
easat-9130	18	5	uphold	uphold	VERB
easat-9130	18	6	effectiveness	effectiveness	NOUN
easat-9130	18	7	,	,	PUNCT
easat-9130	18	8	stability	stability	NOUN
easat-9130	18	9	and	and	CCONJ
easat-9130	18	10	resilience	resilience	NOUN
easat-9130	18	11	over	over	ADP
easat-9130	18	12	time	time	NOUN
easat-9130	18	13	.	.	PUNCT
easat-9130	19	1	integrating	integrate	VERB
easat-9130	19	2	international	international	ADJ
easat-9130	19	3	public	public	ADJ
easat-9130	19	4	sector	sector	NOUN
easat-9130	19	5	accounting	accounting	NOUN
easat-9130	19	6	standards	standard	NOUN
easat-9130	19	7	(	(	PUNCT
easat-9130	19	8	ipsas	ipsas	NOUN
easat-9130	19	9	)	)	PUNCT
easat-9130	19	10	adoption	adoption	NOUN
easat-9130	19	11	,	,	PUNCT
easat-9130	19	12	good	good	ADJ
easat-9130	19	13	governance	governance	NOUN
easat-9130	19	14	and	and	CCONJ
easat-9130	19	15	technological	technological	ADJ
easat-9130	19	16	innovations	innovation	NOUN
easat-9130	19	17	can	can	AUX
easat-9130	19	18	enhance	enhance	VERB
easat-9130	19	19	accountability	accountability	NOUN
easat-9130	19	20	,	,	PUNCT
easat-9130	19	21	transparency	transparency	NOUN
easat-9130	19	22	,	,	PUNCT
easat-9130	19	23	stakeholders	stakeholder	NOUN
easat-9130	19	24	'	'	PART
easat-9130	19	25	confidence	confidence	NOUN
easat-9130	19	26	and	and	CCONJ
easat-9130	19	27	the	the	DET
easat-9130	19	28	sustainability	sustainability	NOUN
easat-9130	19	29	of	of	ADP
easat-9130	19	30	the	the	DET
easat-9130	19	31	public	public	ADJ
easat-9130	19	32	sector	sector	NOUN
easat-9130	19	33	.	.	PUNCT
easat-9130	20	1	ipsass	ipsass	NOUN
easat-9130	20	2	constitute	constitute	VERB
easat-9130	20	3	a	a	DET
easat-9130	20	4	collection	collection	NOUN
easat-9130	20	5	of	of	ADP
easat-9130	20	6	predominantly	predominantly	ADV
easat-9130	20	7	accrual	accrual	ADJ
easat-9130	20	8	-	-	PUNCT
easat-9130	20	9	based	base	VERB
easat-9130	20	10	standards	standard	NOUN
easat-9130	20	11	that	that	PRON
easat-9130	20	12	establish	establish	VERB
easat-9130	20	13	a	a	DET
easat-9130	20	14	consistent	consistent	ADJ
easat-9130	20	15	framework	framework	NOUN
easat-9130	20	16	for	for	ADP
easat-9130	20	17	compiling	compile	VERB
easat-9130	20	18	yearly	yearly	ADJ
easat-9130	20	19	financial	financial	ADJ
easat-9130	20	20	statements	statement	NOUN
easat-9130	20	21	within	within	ADP
easat-9130	20	22	the	the	DET
easat-9130	20	23	public	public	ADJ
easat-9130	20	24	sector	sector	NOUN
easat-9130	20	25	[	[	X
easat-9130	20	26	2	2	NUM
easat-9130	20	27	]	]	PUNCT
easat-9130	20	28	.	.	PUNCT
easat-9130	21	1	its	its	PRON
easat-9130	21	2	adoption	adoption	NOUN
easat-9130	21	3	has	have	AUX
easat-9130	21	4	gained	gain	VERB
easat-9130	21	5	relevance	relevance	NOUN
easat-9130	21	6	as	as	ADP
easat-9130	21	7	a	a	DET
easat-9130	21	8	mechanism	mechanism	NOUN
easat-9130	21	9	for	for	ADP
easat-9130	21	10	enhancing	enhance	VERB
easat-9130	21	11	efficiency	efficiency	NOUN
easat-9130	21	12	,	,	PUNCT
easat-9130	21	13	decision	decision	NOUN
easat-9130	21	14	making	making	NOUN
easat-9130	21	15	and	and	CCONJ
easat-9130	21	16	comparability	comparability	NOUN
easat-9130	21	17	in	in	ADP
easat-9130	21	18	publicsector	publicsector	NOUN
easat-9130	21	19	reporting	report	VERB
easat-9130	21	20	[	[	X
easat-9130	21	21	3	3	NUM
easat-9130	21	22	]	]	PUNCT
easat-9130	21	23	.	.	PUNCT
easat-9130	22	1	consequently	consequently	ADV
easat-9130	22	2	,	,	PUNCT
easat-9130	22	3	the	the	DET
easat-9130	22	4	need	need	NOUN
easat-9130	22	5	for	for	ADP
easat-9130	22	6	international	international	ADJ
easat-9130	22	7	accounting	accounting	NOUN
easat-9130	22	8	harmonisation	harmonisation	NOUN
easat-9130	22	9	in	in	ADP
easat-9130	22	10	the	the	DET
easat-9130	22	11	public	public	ADJ
easat-9130	22	12	sector	sector	NOUN
easat-9130	22	13	has	have	AUX
easat-9130	22	14	emerged	emerge	VERB
easat-9130	22	15	as	as	ADP
easat-9130	22	16	a	a	DET
easat-9130	22	17	major	major	ADJ
easat-9130	22	18	issue	issue	NOUN
easat-9130	22	19	in	in	ADP
easat-9130	22	20	both	both	CCONJ
easat-9130	22	21	practical	practical	ADJ
easat-9130	22	22	and	and	CCONJ
easat-9130	22	23	academic	academic	ADJ
easat-9130	22	24	contexts	contexts	NOUN
easat-9130	22	25	,	,	PUNCT
easat-9130	22	26	increasingly	increasingly	ADV
easat-9130	22	27	endorsed	endorse	VERB
easat-9130	22	28	and	and	CCONJ
easat-9130	22	29	regarded	regard	VERB
easat-9130	22	30	as	as	ADP
easat-9130	22	31	unavoidable	unavoidable	ADJ
easat-9130	22	32	due	due	ADP
easat-9130	22	33	to	to	ADP
easat-9130	22	34	the	the	DET
easat-9130	22	35	anticipated	anticipate	VERB
easat-9130	22	36	benefits	benefit	NOUN
easat-9130	22	37	it	it	PRON
easat-9130	22	38	is	be	AUX
easat-9130	22	39	predicted	predict	VERB
easat-9130	22	40	to	to	PART
easat-9130	22	41	yield	yield	VERB
easat-9130	22	42	[	[	X
easat-9130	22	43	4	4	NUM
easat-9130	22	44	]	]	PUNCT
easat-9130	22	45	.	.	PUNCT
easat-9130	23	1	numerous	numerous	ADJ
easat-9130	23	2	countries	country	NOUN
easat-9130	23	3	have	have	AUX
easat-9130	23	4	used	use	VERB
easat-9130	23	5	ipsas	ipsa	NOUN
easat-9130	23	6	,	,	PUNCT
easat-9130	23	7	prompting	prompt	VERB
easat-9130	23	8	researchers	researcher	NOUN
easat-9130	23	9	to	to	PART
easat-9130	23	10	assess	assess	VERB
easat-9130	23	11	their	their	PRON
easat-9130	23	12	cross	cross	ADJ
easat-9130	23	13	-	-	ADJ
easat-9130	23	14	national	national	ADJ
easat-9130	23	15	accomplishments	accomplishment	NOUN
easat-9130	23	16	and	and	CCONJ
easat-9130	23	17	https://orcid.org/0000-0001-9210-2837	https://orcid.org/0000-0001-9210-2837	PROPN
easat-9130	23	18	https://orcid.org/0000-0003-0087-9361	https://orcid.org/0000-0003-0087-9361	NOUN
easat-9130	23	19	2153	2153	NUM
easat-9130	23	20	edelweiss	edelweiss	PROPN
easat-9130	23	21	applied	apply	VERB
easat-9130	23	22	science	science	NOUN
easat-9130	23	23	and	and	CCONJ
easat-9130	23	24	technology	technology	NOUN
easat-9130	23	25	issn	issn	PROPN
easat-9130	23	26	:	:	PUNCT
easat-9130	23	27	2576	2576	NUM
easat-9130	23	28	-	-	SYM
easat-9130	23	29	8484	8484	NUM
easat-9130	23	30	vol	vol	NOUN
easat-9130	23	31	.	.	PROPN
easat-9130	24	1	9	9	NUM
easat-9130	24	2	,	,	PUNCT
easat-9130	24	3	no	no	INTJ
easat-9130	24	4	.	.	NOUN
easat-9130	24	5	7	7	NUM
easat-9130	24	6	:	:	PUNCT
easat-9130	24	7	2152	2152	NUM
easat-9130	24	8	-	-	SYM
easat-9130	24	9	2164	2164	NUM
easat-9130	24	10	,	,	PUNCT
easat-9130	24	11	2025	2025	NUM
easat-9130	24	12	doi	doi	NOUN
easat-9130	24	13	:	:	PUNCT
easat-9130	24	14	10.55214/2576	10.55214/2576	NUM
easat-9130	24	15	-	-	PUNCT
easat-9130	24	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	24	17	©	©	PROPN
easat-9130	24	18	2025	2025	NUM
easat-9130	24	19	by	by	ADP
easat-9130	24	20	the	the	DET
easat-9130	24	21	authors	author	NOUN
easat-9130	24	22	;	;	PUNCT
easat-9130	25	1	licensee	licensee	PROPN
easat-9130	25	2	learning	learn	VERB
easat-9130	25	3	gate	gate	NOUN
easat-9130	25	4	advancements	advancement	NOUN
easat-9130	25	5	globally	globally	ADV
easat-9130	25	6	[	[	X
easat-9130	25	7	5	5	NUM
easat-9130	25	8	]	]	PUNCT
easat-9130	25	9	.	.	PUNCT
easat-9130	26	1	approximately	approximately	ADV
easat-9130	26	2	80	80	NUM
easat-9130	26	3	countries	country	NOUN
easat-9130	26	4	and	and	CCONJ
easat-9130	26	5	international	international	ADJ
easat-9130	26	6	organisations	organisation	NOUN
easat-9130	26	7	,	,	PUNCT
easat-9130	26	8	which	which	PRON
easat-9130	26	9	include	include	VERB
easat-9130	26	10	the	the	DET
easat-9130	26	11	european	european	PROPN
easat-9130	26	12	commission	commission	PROPN
easat-9130	26	13	,	,	PUNCT
easat-9130	26	14	the	the	DET
easat-9130	26	15	north	north	PROPN
easat-9130	26	16	atlantic	atlantic	PROPN
easat-9130	26	17	treaty	treaty	NOUN
easat-9130	26	18	organisation	organisation	NOUN
easat-9130	26	19	(	(	PUNCT
easat-9130	26	20	nato	nato	PROPN
easat-9130	26	21	)	)	PUNCT
easat-9130	26	22	,	,	PUNCT
easat-9130	26	23	the	the	DET
easat-9130	26	24	organisation	organisation	NOUN
easat-9130	26	25	for	for	ADP
easat-9130	26	26	economic	economic	ADJ
easat-9130	26	27	co	co	NOUN
easat-9130	26	28	-	-	NOUN
easat-9130	26	29	operation	operation	NOUN
easat-9130	26	30	and	and	CCONJ
easat-9130	26	31	development	development	NOUN
easat-9130	26	32	(	(	PUNCT
easat-9130	26	33	oecd	oecd	PROPN
easat-9130	26	34	)	)	PUNCT
easat-9130	26	35	,	,	PUNCT
easat-9130	26	36	and	and	CCONJ
easat-9130	26	37	the	the	DET
easat-9130	26	38	united	united	PROPN
easat-9130	26	39	nations	nations	PROPN
easat-9130	26	40	,	,	PUNCT
easat-9130	26	41	fully	fully	ADV
easat-9130	26	42	or	or	CCONJ
easat-9130	26	43	partly	partly	ADV
easat-9130	26	44	apply	apply	VERB
easat-9130	26	45	ipsas	ipsa	NOUN
easat-9130	27	1	[	[	X
easat-9130	27	2	6	6	NUM
easat-9130	27	3	]	]	PUNCT
easat-9130	27	4	.	.	PUNCT
easat-9130	28	1	the	the	DET
easat-9130	28	2	ipsas	ipsas	PROPN
easat-9130	28	3	board	board	PROPN
easat-9130	28	4	,	,	PUNCT
easat-9130	28	5	an	an	DET
easat-9130	28	6	international	international	ADJ
easat-9130	28	7	standard	standard	NOUN
easat-9130	28	8	-	-	PUNCT
easat-9130	28	9	setting	set	VERB
easat-9130	28	10	body	body	NOUN
easat-9130	28	11	with	with	ADP
easat-9130	28	12	representatives	representative	NOUN
easat-9130	28	13	from	from	ADP
easat-9130	28	14	governmental	governmental	ADJ
easat-9130	28	15	ministries	ministry	NOUN
easat-9130	28	16	,	,	PUNCT
easat-9130	28	17	public	public	ADJ
easat-9130	28	18	practitioners	practitioner	NOUN
easat-9130	28	19	,	,	PUNCT
easat-9130	28	20	and	and	CCONJ
easat-9130	28	21	academia	academia	NOUN
easat-9130	28	22	,	,	PUNCT
easat-9130	28	23	develops	develop	VERB
easat-9130	28	24	,	,	PUNCT
easat-9130	28	25	refines	refine	NOUN
easat-9130	28	26	,	,	PUNCT
easat-9130	28	27	and	and	CCONJ
easat-9130	28	28	publishes	publish	VERB
easat-9130	28	29	the	the	DET
easat-9130	28	30	standards	standard	NOUN
easat-9130	28	31	.	.	PUNCT
easat-9130	29	1	duenya	duenya	PROPN
easat-9130	29	2	,	,	PUNCT
easat-9130	29	3	et	et	PROPN
easat-9130	29	4	al	al	PROPN
easat-9130	29	5	.	.	PUNCT
easat-9130	30	1	[	[	X
easat-9130	30	2	7	7	X
easat-9130	30	3	]	]	PUNCT
easat-9130	30	4	and	and	CCONJ
easat-9130	30	5	ojeh	ojeh	NOUN
easat-9130	30	6	and	and	CCONJ
easat-9130	30	7	eze	eze	VERB
easat-9130	30	8	[	[	PUNCT
easat-9130	30	9	8	8	NUM
easat-9130	30	10	]	]	PUNCT
easat-9130	30	11	state	state	NOUN
easat-9130	30	12	that	that	SCONJ
easat-9130	30	13	ipsas	ipsas	ADJ
easat-9130	30	14	adoption	adoption	NOUN
easat-9130	30	15	tends	tend	VERB
easat-9130	30	16	to	to	PART
easat-9130	30	17	enhance	enhance	VERB
easat-9130	30	18	decision	decision	NOUN
easat-9130	30	19	-	-	PUNCT
easat-9130	30	20	making	making	NOUN
easat-9130	30	21	,	,	PUNCT
easat-9130	30	22	transparency	transparency	NOUN
easat-9130	30	23	and	and	CCONJ
easat-9130	30	24	accountability	accountability	NOUN
easat-9130	30	25	in	in	ADP
easat-9130	30	26	public	public	ADJ
easat-9130	30	27	sectors	sector	NOUN
easat-9130	30	28	.	.	PUNCT
easat-9130	31	1	optimal	optimal	ADJ
easat-9130	31	2	use	use	NOUN
easat-9130	31	3	of	of	ADP
easat-9130	31	4	ipsas	ipsa	NOUN
easat-9130	31	5	is	be	AUX
easat-9130	31	6	regarded	regard	VERB
easat-9130	31	7	as	as	ADP
easat-9130	31	8	a	a	DET
easat-9130	31	9	means	means	NOUN
easat-9130	31	10	to	to	PART
easat-9130	31	11	enhance	enhance	VERB
easat-9130	31	12	financial	financial	ADJ
easat-9130	31	13	transparency	transparency	NOUN
easat-9130	31	14	,	,	PUNCT
easat-9130	31	15	minimize	minimize	VERB
easat-9130	31	16	information	information	NOUN
easat-9130	31	17	asymmetry	asymmetry	NOUN
easat-9130	31	18	,	,	PUNCT
easat-9130	31	19	and	and	CCONJ
easat-9130	31	20	facilitate	facilitate	NOUN
easat-9130	31	21	evaluation	evaluation	NOUN
easat-9130	31	22	of	of	ADP
easat-9130	31	23	financial	financial	ADJ
easat-9130	31	24	management	management	NOUN
easat-9130	32	1	[	[	X
easat-9130	32	2	9	9	NUM
easat-9130	32	3	]	]	PUNCT
easat-9130	32	4	.	.	PUNCT
easat-9130	33	1	similarly	similarly	ADV
easat-9130	33	2	,	,	PUNCT
easat-9130	33	3	tawiah	tawiah	NOUN
easat-9130	34	1	[	[	X
easat-9130	34	2	10	10	NUM
easat-9130	34	3	]	]	PUNCT
easat-9130	34	4	and	and	CCONJ
easat-9130	34	5	muraina	muraina	NOUN
easat-9130	34	6	and	and	CCONJ
easat-9130	34	7	dandago	dandago	NOUN
easat-9130	34	8	[	[	X
easat-9130	34	9	11	11	NUM
easat-9130	34	10	]	]	PUNCT
easat-9130	34	11	asserted	assert	VERB
easat-9130	34	12	that	that	SCONJ
easat-9130	34	13	adopting	adopt	VERB
easat-9130	34	14	ipsas	ipsa	NOUN
easat-9130	34	15	will	will	AUX
easat-9130	34	16	enhance	enhance	VERB
easat-9130	34	17	the	the	DET
easat-9130	34	18	quality	quality	NOUN
easat-9130	34	19	of	of	ADP
easat-9130	34	20	financial	financial	ADJ
easat-9130	34	21	reporting	reporting	NOUN
easat-9130	34	22	and	and	CCONJ
easat-9130	34	23	accountability	accountability	NOUN
easat-9130	34	24	and	and	CCONJ
easat-9130	34	25	diminish	diminish	VERB
easat-9130	34	26	corruption	corruption	NOUN
easat-9130	34	27	.	.	PUNCT
easat-9130	35	1	christiaens	christiaens	PROPN
easat-9130	35	2	,	,	PUNCT
easat-9130	35	3	et	et	PROPN
easat-9130	35	4	al	al	PROPN
easat-9130	35	5	.	.	PUNCT
easat-9130	36	1	[	[	X
easat-9130	36	2	12	12	NUM
easat-9130	36	3	]	]	PUNCT
easat-9130	36	4	and	and	CCONJ
easat-9130	36	5	masoud	masoud	PROPN
easat-9130	37	1	[	[	X
easat-9130	37	2	13	13	NUM
easat-9130	37	3	]	]	PUNCT
easat-9130	37	4	contended	contend	VERB
easat-9130	37	5	that	that	SCONJ
easat-9130	37	6	ipsas	ipsa	NOUN
easat-9130	37	7	fosters	foster	VERB
easat-9130	37	8	standardized	standardized	ADJ
easat-9130	37	9	accounting	accounting	NOUN
easat-9130	37	10	processes	process	NOUN
easat-9130	37	11	,	,	PUNCT
easat-9130	37	12	drastically	drastically	ADV
easat-9130	37	13	improving	improve	VERB
easat-9130	37	14	accountability	accountability	NOUN
easat-9130	37	15	and	and	CCONJ
easat-9130	37	16	transparency	transparency	NOUN
easat-9130	37	17	in	in	ADP
easat-9130	37	18	the	the	DET
easat-9130	37	19	financial	financial	ADJ
easat-9130	37	20	management	management	NOUN
easat-9130	37	21	of	of	ADP
easat-9130	37	22	the	the	DET
easat-9130	37	23	public	public	ADJ
easat-9130	37	24	sector	sector	NOUN
easat-9130	37	25	by	by	ADP
easat-9130	37	26	delivering	deliver	VERB
easat-9130	37	27	more	more	ADV
easat-9130	37	28	comparable	comparable	ADJ
easat-9130	37	29	and	and	CCONJ
easat-9130	37	30	reliable	reliable	ADJ
easat-9130	37	31	financial	financial	ADJ
easat-9130	37	32	information	information	NOUN
easat-9130	37	33	.	.	PUNCT
easat-9130	38	1	hitherto	hitherto	NOUN
easat-9130	38	2	,	,	PUNCT
easat-9130	38	3	ipsas	ipsas	ADJ
easat-9130	38	4	implementation	implementation	NOUN
easat-9130	38	5	and	and	CCONJ
easat-9130	38	6	adoption	adoption	NOUN
easat-9130	38	7	vary	vary	VERB
easat-9130	38	8	,	,	PUNCT
easat-9130	38	9	influenced	influence	VERB
easat-9130	38	10	by	by	ADP
easat-9130	38	11	factors	factor	NOUN
easat-9130	38	12	such	such	ADJ
easat-9130	38	13	as	as	ADP
easat-9130	38	14	regulatory	regulatory	ADJ
easat-9130	38	15	environment	environment	NOUN
easat-9130	38	16	,	,	PUNCT
easat-9130	38	17	absence	absence	NOUN
easat-9130	38	18	of	of	ADP
easat-9130	38	19	technical	technical	ADJ
easat-9130	38	20	skills	skill	NOUN
easat-9130	38	21	and	and	CCONJ
easat-9130	38	22	experts	expert	NOUN
easat-9130	38	23	,	,	PUNCT
easat-9130	38	24	insufficient	insufficient	ADJ
easat-9130	38	25	training	training	NOUN
easat-9130	38	26	of	of	ADP
easat-9130	38	27	public	public	ADJ
easat-9130	38	28	sector	sector	NOUN
easat-9130	38	29	staff	staff	NOUN
easat-9130	38	30	,	,	PUNCT
easat-9130	38	31	resistance	resistance	NOUN
easat-9130	38	32	to	to	PART
easat-9130	38	33	change	change	VERB
easat-9130	38	34	and	and	CCONJ
easat-9130	38	35	technological	technological	ADJ
easat-9130	38	36	capacity	capacity	NOUN
easat-9130	38	37	.	.	PUNCT
easat-9130	39	1	these	these	DET
easat-9130	39	2	challenges	challenge	NOUN
easat-9130	39	3	have	have	AUX
easat-9130	39	4	impeded	impede	VERB
easat-9130	39	5	the	the	DET
easat-9130	39	6	potential	potential	ADJ
easat-9130	39	7	benefits	benefit	NOUN
easat-9130	39	8	of	of	ADP
easat-9130	39	9	ipsas	ipsa	NOUN
easat-9130	39	10	,	,	PUNCT
easat-9130	39	11	undermining	undermine	VERB
easat-9130	39	12	the	the	DET
easat-9130	39	13	quality	quality	NOUN
easat-9130	39	14	of	of	ADP
easat-9130	39	15	financial	financial	ADJ
easat-9130	39	16	reporting	reporting	NOUN
easat-9130	39	17	and	and	CCONJ
easat-9130	39	18	hindering	hinder	VERB
easat-9130	39	19	the	the	DET
easat-9130	39	20	sustainability	sustainability	NOUN
easat-9130	39	21	of	of	ADP
easat-9130	39	22	the	the	DET
easat-9130	39	23	public	public	ADJ
easat-9130	39	24	sector	sector	NOUN
easat-9130	39	25	.	.	PUNCT
easat-9130	40	1	at	at	ADP
easat-9130	40	2	the	the	DET
easat-9130	40	3	same	same	ADJ
easat-9130	40	4	time	time	NOUN
easat-9130	40	5	,	,	PUNCT
easat-9130	40	6	technological	technological	ADJ
easat-9130	40	7	innovations	innovation	NOUN
easat-9130	40	8	,	,	PUNCT
easat-9130	40	9	which	which	PRON
easat-9130	40	10	include	include	VERB
easat-9130	40	11	digital	digital	ADJ
easat-9130	40	12	tools	tool	NOUN
easat-9130	40	13	like	like	ADP
easat-9130	40	14	artificial	artificial	ADJ
easat-9130	40	15	intelligence	intelligence	NOUN
easat-9130	40	16	,	,	PUNCT
easat-9130	40	17	big	big	ADJ
easat-9130	40	18	data	datum	NOUN
easat-9130	40	19	analytics	analytic	NOUN
easat-9130	40	20	,	,	PUNCT
easat-9130	40	21	blockchains	blockchain	NOUN
easat-9130	40	22	and	and	CCONJ
easat-9130	40	23	cloud	cloud	NOUN
easat-9130	40	24	-	-	PUNCT
easat-9130	40	25	based	base	VERB
easat-9130	40	26	accounting	accounting	NOUN
easat-9130	40	27	systems	system	NOUN
easat-9130	40	28	,	,	PUNCT
easat-9130	40	29	among	among	ADP
easat-9130	40	30	others	other	NOUN
easat-9130	40	31	,	,	PUNCT
easat-9130	40	32	have	have	VERB
easat-9130	40	33	the	the	DET
easat-9130	40	34	potential	potential	NOUN
easat-9130	40	35	to	to	PART
easat-9130	40	36	enhance	enhance	VERB
easat-9130	40	37	ipsas	ipsa	NOUN
easat-9130	40	38	in	in	ADP
easat-9130	40	39	fulfilling	fulfil	VERB
easat-9130	40	40	its	its	PRON
easat-9130	40	41	promises	promise	NOUN
easat-9130	40	42	[	[	X
easat-9130	40	43	14	14	NUM
easat-9130	40	44	]	]	PUNCT
easat-9130	40	45	.	.	PUNCT
easat-9130	41	1	advances	advance	NOUN
easat-9130	41	2	in	in	ADP
easat-9130	41	3	technology	technology	NOUN
easat-9130	41	4	have	have	AUX
easat-9130	41	5	brought	bring	VERB
easat-9130	41	6	about	about	ADV
easat-9130	41	7	intense	intense	ADJ
easat-9130	41	8	but	but	CCONJ
easat-9130	41	9	healthy	healthy	ADJ
easat-9130	41	10	competition	competition	NOUN
easat-9130	41	11	among	among	ADP
easat-9130	41	12	organizations	organization	NOUN
easat-9130	41	13	[	[	X
easat-9130	41	14	15	15	NUM
easat-9130	41	15	]	]	PUNCT
easat-9130	41	16	.	.	PUNCT
easat-9130	42	1	technological	technological	ADJ
easat-9130	42	2	innovations	innovation	NOUN
easat-9130	42	3	and	and	CCONJ
easat-9130	42	4	improvements	improvement	NOUN
easat-9130	42	5	enable	enable	VERB
easat-9130	42	6	the	the	DET
easat-9130	42	7	adoption	adoption	NOUN
easat-9130	42	8	and	and	CCONJ
easat-9130	42	9	implementation	implementation	NOUN
easat-9130	42	10	of	of	ADP
easat-9130	42	11	ipsas	ipsa	NOUN
easat-9130	42	12	by	by	ADP
easat-9130	42	13	offering	offer	VERB
easat-9130	42	14	tools	tool	NOUN
easat-9130	42	15	for	for	ADP
easat-9130	42	16	enhanced	enhanced	ADJ
easat-9130	42	17	financial	financial	ADJ
easat-9130	42	18	reporting	reporting	NOUN
easat-9130	42	19	quality	quality	NOUN
easat-9130	42	20	and	and	CCONJ
easat-9130	42	21	management	management	NOUN
easat-9130	42	22	[	[	X
easat-9130	42	23	12	12	NUM
easat-9130	42	24	]	]	PUNCT
easat-9130	42	25	.	.	PUNCT
easat-9130	43	1	it	it	PRON
easat-9130	43	2	is	be	AUX
easat-9130	43	3	revolutionising	revolutionise	VERB
easat-9130	43	4	how	how	SCONJ
easat-9130	43	5	the	the	DET
easat-9130	43	6	government	government	NOUN
easat-9130	43	7	engages	engage	VERB
easat-9130	43	8	with	with	ADP
easat-9130	43	9	stakeholders	stakeholder	NOUN
easat-9130	43	10	and	and	CCONJ
easat-9130	43	11	manages	manage	VERB
easat-9130	43	12	its	its	PRON
easat-9130	43	13	resources	resource	NOUN
easat-9130	43	14	.	.	PUNCT
easat-9130	44	1	these	these	DET
easat-9130	44	2	innovations	innovation	NOUN
easat-9130	44	3	transcend	transcend	VERB
easat-9130	44	4	conventional	conventional	ADJ
easat-9130	44	5	bureaucratic	bureaucratic	ADJ
easat-9130	44	6	inefficiencies	inefficiency	NOUN
easat-9130	44	7	and	and	CCONJ
easat-9130	44	8	real	real	ADJ
easat-9130	44	9	-	-	PUNCT
easat-9130	44	10	time	time	NOUN
easat-9130	44	11	financial	financial	ADJ
easat-9130	44	12	reporting	reporting	NOUN
easat-9130	44	13	and	and	CCONJ
easat-9130	44	14	decision	decision	NOUN
easat-9130	44	15	-	-	PUNCT
easat-9130	44	16	making	making	NOUN
easat-9130	44	17	.	.	PUNCT
easat-9130	45	1	it	it	PRON
easat-9130	45	2	also	also	ADV
easat-9130	45	3	provides	provide	VERB
easat-9130	45	4	opportunities	opportunity	NOUN
easat-9130	45	5	to	to	PART
easat-9130	45	6	strengthen	strengthen	VERB
easat-9130	45	7	governance	governance	NOUN
easat-9130	45	8	mechanisms	mechanism	NOUN
easat-9130	45	9	and	and	CCONJ
easat-9130	45	10	foster	foster	ADJ
easat-9130	45	11	real	real	ADJ
easat-9130	45	12	-	-	PUNCT
easat-9130	45	13	time	time	NOUN
easat-9130	45	14	decision	decision	NOUN
easat-9130	45	15	-	-	PUNCT
easat-9130	45	16	making	making	NOUN
easat-9130	45	17	.	.	PUNCT
easat-9130	46	1	romanelli	romanelli	PROPN
easat-9130	46	2	and	and	CCONJ
easat-9130	46	3	sena	sena	PROPN
easat-9130	47	1	[	[	X
easat-9130	47	2	16	16	NUM
easat-9130	47	3	]	]	PUNCT
easat-9130	47	4	stated	state	VERB
easat-9130	47	5	that	that	SCONJ
easat-9130	47	6	integrating	integrate	VERB
easat-9130	47	7	technologies	technology	NOUN
easat-9130	47	8	in	in	ADP
easat-9130	47	9	the	the	DET
easat-9130	47	10	public	public	ADJ
easat-9130	47	11	sector	sector	NOUN
easat-9130	47	12	facilitates	facilitate	VERB
easat-9130	47	13	the	the	DET
easat-9130	47	14	development	development	NOUN
easat-9130	47	15	of	of	ADP
easat-9130	47	16	smart	smart	ADJ
easat-9130	47	17	platforms	platform	NOUN
easat-9130	47	18	that	that	PRON
easat-9130	47	19	enhance	enhance	VERB
easat-9130	47	20	community	community	NOUN
easat-9130	47	21	engagement	engagement	NOUN
easat-9130	47	22	and	and	CCONJ
easat-9130	47	23	service	service	NOUN
easat-9130	47	24	delivery	delivery	NOUN
easat-9130	47	25	,	,	PUNCT
easat-9130	47	26	driving	drive	VERB
easat-9130	47	27	sustainability	sustainability	NOUN
easat-9130	47	28	efforts	effort	NOUN
easat-9130	47	29	in	in	ADP
easat-9130	47	30	the	the	DET
easat-9130	47	31	public	public	ADJ
easat-9130	47	32	sector	sector	NOUN
easat-9130	47	33	.	.	PUNCT
easat-9130	48	1	they	they	PRON
easat-9130	48	2	also	also	ADV
easat-9130	48	3	affirm	affirm	VERB
easat-9130	48	4	that	that	SCONJ
easat-9130	48	5	technology	technology	NOUN
easat-9130	48	6	empowers	empower	VERB
easat-9130	48	7	public	public	ADJ
easat-9130	48	8	sector	sector	NOUN
easat-9130	48	9	employees	employee	NOUN
easat-9130	48	10	,	,	PUNCT
easat-9130	48	11	enabling	enable	VERB
easat-9130	48	12	agile	agile	ADJ
easat-9130	48	13	working	working	NOUN
easat-9130	48	14	practices	practice	NOUN
easat-9130	48	15	that	that	PRON
easat-9130	48	16	support	support	VERB
easat-9130	48	17	innovative	innovative	ADJ
easat-9130	48	18	solutions	solution	NOUN
easat-9130	48	19	for	for	ADP
easat-9130	48	20	sustainability	sustainability	NOUN
easat-9130	48	21	challenges	challenge	NOUN
easat-9130	48	22	.	.	PUNCT
easat-9130	49	1	thomas	thomas	PROPN
easat-9130	49	2	and	and	CCONJ
easat-9130	49	3	sankar	sankar	PROPN
easat-9130	49	4	[	[	X
easat-9130	49	5	17	17	NUM
easat-9130	49	6	]	]	PUNCT
easat-9130	49	7	emphasized	emphasize	VERB
easat-9130	49	8	that	that	SCONJ
easat-9130	49	9	public	public	ADJ
easat-9130	49	10	institutions	institution	NOUN
easat-9130	49	11	in	in	ADP
easat-9130	49	12	developed	develop	VERB
easat-9130	49	13	countries	country	NOUN
easat-9130	49	14	are	be	AUX
easat-9130	49	15	increasingly	increasingly	ADV
easat-9130	49	16	exploring	explore	VERB
easat-9130	49	17	technologies	technology	NOUN
easat-9130	49	18	to	to	PART
easat-9130	49	19	improve	improve	VERB
easat-9130	49	20	operational	operational	ADJ
easat-9130	49	21	performance	performance	NOUN
easat-9130	49	22	.	.	PUNCT
easat-9130	50	1	for	for	ADP
easat-9130	50	2	developing	develop	VERB
easat-9130	50	3	countries	country	NOUN
easat-9130	50	4	where	where	SCONJ
easat-9130	50	5	mismanagement	mismanagement	NOUN
easat-9130	50	6	of	of	ADP
easat-9130	50	7	resources	resource	NOUN
easat-9130	50	8	,	,	PUNCT
easat-9130	50	9	risk	risk	NOUN
easat-9130	50	10	management	management	NOUN
easat-9130	50	11	,	,	PUNCT
easat-9130	50	12	issues	issue	NOUN
easat-9130	50	13	of	of	ADP
easat-9130	50	14	corruption	corruption	NOUN
easat-9130	50	15	and	and	CCONJ
easat-9130	50	16	governance	governance	NOUN
easat-9130	50	17	deficits	deficit	NOUN
easat-9130	50	18	,	,	PUNCT
easat-9130	50	19	among	among	ADP
easat-9130	50	20	others	other	NOUN
easat-9130	50	21	,	,	PUNCT
easat-9130	50	22	are	be	AUX
easat-9130	50	23	prevalent	prevalent	ADJ
easat-9130	50	24	,	,	PUNCT
easat-9130	50	25	integrating	integrate	VERB
easat-9130	50	26	and	and	CCONJ
easat-9130	50	27	adopting	adopt	VERB
easat-9130	50	28	ipsas	ipsa	NOUN
easat-9130	50	29	with	with	ADP
easat-9130	50	30	technological	technological	ADJ
easat-9130	50	31	innovations	innovation	NOUN
easat-9130	50	32	offers	offer	VERB
easat-9130	50	33	a	a	DET
easat-9130	50	34	unique	unique	ADJ
easat-9130	50	35	opportunity	opportunity	NOUN
easat-9130	50	36	to	to	PART
easat-9130	50	37	address	address	VERB
easat-9130	50	38	these	these	DET
easat-9130	50	39	systemic	systemic	ADJ
easat-9130	50	40	challenges	challenge	NOUN
easat-9130	50	41	.	.	PUNCT
easat-9130	51	1	ogundele	ogundele	NOUN
easat-9130	51	2	and	and	CCONJ
easat-9130	51	3	nzama	nzama	NOUN
easat-9130	52	1	[	[	X
easat-9130	52	2	18	18	NUM
easat-9130	52	3	]	]	PUNCT
easat-9130	52	4	advocated	advocate	VERB
easat-9130	52	5	for	for	ADP
easat-9130	52	6	investment	investment	NOUN
easat-9130	52	7	in	in	ADP
easat-9130	52	8	technology	technology	NOUN
easat-9130	52	9	solutions	solution	NOUN
easat-9130	52	10	that	that	PRON
easat-9130	52	11	enable	enable	VERB
easat-9130	52	12	real	real	ADJ
easat-9130	52	13	-	-	PUNCT
easat-9130	52	14	time	time	NOUN
easat-9130	52	15	risk	risk	NOUN
easat-9130	52	16	monitoring	monitoring	NOUN
easat-9130	52	17	.	.	PUNCT
easat-9130	53	1	governance	governance	NOUN
easat-9130	53	2	includes	include	VERB
easat-9130	53	3	institutions	institution	NOUN
easat-9130	53	4	,	,	PUNCT
easat-9130	53	5	authority	authority	NOUN
easat-9130	53	6	frameworks	framework	NOUN
easat-9130	53	7	,	,	PUNCT
easat-9130	53	8	and	and	CCONJ
easat-9130	53	9	collaboration	collaboration	NOUN
easat-9130	53	10	in	in	ADP
easat-9130	53	11	the	the	DET
easat-9130	53	12	distribution	distribution	NOUN
easat-9130	53	13	of	of	ADP
easat-9130	53	14	resources	resource	NOUN
easat-9130	53	15	and	and	CCONJ
easat-9130	53	16	the	the	DET
easat-9130	53	17	coordination	coordination	NOUN
easat-9130	53	18	or	or	CCONJ
easat-9130	53	19	regulation	regulation	NOUN
easat-9130	53	20	of	of	ADP
easat-9130	53	21	societal	societal	ADJ
easat-9130	53	22	or	or	CCONJ
easat-9130	53	23	economic	economic	ADJ
easat-9130	53	24	activity	activity	NOUN
easat-9130	53	25	[	[	X
easat-9130	53	26	19	19	NUM
easat-9130	53	27	]	]	PUNCT
easat-9130	53	28	.	.	PUNCT
easat-9130	54	1	effective	effective	ADJ
easat-9130	54	2	governance	governance	NOUN
easat-9130	54	3	requires	require	VERB
easat-9130	54	4	clear	clear	ADJ
easat-9130	54	5	communication	communication	NOUN
easat-9130	54	6	and	and	CCONJ
easat-9130	54	7	responsible	responsible	ADJ
easat-9130	54	8	management	management	NOUN
easat-9130	54	9	of	of	ADP
easat-9130	54	10	resources	resource	NOUN
easat-9130	54	11	,	,	PUNCT
easat-9130	54	12	which	which	PRON
easat-9130	54	13	fosters	foster	VERB
easat-9130	54	14	public	public	ADJ
easat-9130	54	15	trust	trust	NOUN
easat-9130	54	16	and	and	CCONJ
easat-9130	54	17	engagement	engagement	NOUN
easat-9130	54	18	[	[	X
easat-9130	54	19	20	20	NUM
easat-9130	54	20	]	]	PUNCT
easat-9130	54	21	.	.	PUNCT
easat-9130	55	1	good	good	ADJ
easat-9130	55	2	governance	governance	NOUN
easat-9130	55	3	catalyzes	catalyze	VERB
easat-9130	55	4	public	public	ADJ
easat-9130	55	5	sector	sector	NOUN
easat-9130	55	6	sustainability	sustainability	NOUN
easat-9130	55	7	by	by	ADP
easat-9130	55	8	promoting	promote	VERB
easat-9130	55	9	transparency	transparency	NOUN
easat-9130	55	10	,	,	PUNCT
easat-9130	55	11	accountability	accountability	NOUN
easat-9130	55	12	,	,	PUNCT
easat-9130	55	13	and	and	CCONJ
easat-9130	55	14	stakeholder	stakeholder	NOUN
easat-9130	55	15	engagement	engagement	NOUN
easat-9130	55	16	.	.	PUNCT
easat-9130	56	1	nzama	nzama	PROPN
easat-9130	57	1	[	[	X
easat-9130	57	2	21	21	NUM
easat-9130	57	3	]	]	PUNCT
easat-9130	57	4	affirms	affirm	VERB
easat-9130	57	5	that	that	SCONJ
easat-9130	57	6	through	through	ADP
easat-9130	57	7	good	good	ADJ
easat-9130	57	8	governance	governance	NOUN
easat-9130	57	9	,	,	PUNCT
easat-9130	57	10	accountability	accountability	NOUN
easat-9130	57	11	can	can	AUX
easat-9130	57	12	improve	improve	VERB
easat-9130	57	13	,	,	PUNCT
easat-9130	57	14	corruption	corruption	NOUN
easat-9130	57	15	can	can	AUX
easat-9130	57	16	be	be	AUX
easat-9130	57	17	reduced	reduce	VERB
easat-9130	57	18	,	,	PUNCT
easat-9130	57	19	equality	equality	NOUN
easat-9130	57	20	can	can	AUX
easat-9130	57	21	be	be	AUX
easat-9130	57	22	established	establish	VERB
easat-9130	57	23	and	and	CCONJ
easat-9130	57	24	public	public	ADJ
easat-9130	57	25	resources	resource	NOUN
easat-9130	57	26	can	can	AUX
easat-9130	57	27	be	be	AUX
easat-9130	57	28	better	well	ADV
easat-9130	57	29	managed	manage	VERB
easat-9130	57	30	.	.	PUNCT
easat-9130	58	1	it	it	PRON
easat-9130	58	2	ensures	ensure	VERB
easat-9130	58	3	that	that	SCONJ
easat-9130	58	4	corruption	corruption	NOUN
easat-9130	58	5	is	be	AUX
easat-9130	58	6	minimized	minimize	VERB
easat-9130	58	7	to	to	ADP
easat-9130	58	8	the	the	DET
easat-9130	58	9	barest	bare	ADJ
easat-9130	58	10	level	level	NOUN
easat-9130	58	11	and	and	CCONJ
easat-9130	58	12	public	public	ADJ
easat-9130	58	13	resources	resource	NOUN
easat-9130	58	14	are	be	AUX
easat-9130	58	15	efficiently	efficiently	ADV
easat-9130	58	16	managed	manage	VERB
easat-9130	58	17	,	,	PUNCT
easat-9130	58	18	especially	especially	ADV
easat-9130	58	19	with	with	ADP
easat-9130	58	20	strong	strong	ADJ
easat-9130	58	21	institutional	institutional	ADJ
easat-9130	58	22	quality	quality	NOUN
easat-9130	59	1	[	[	X
easat-9130	59	2	22	22	NUM
easat-9130	59	3	]	]	PUNCT
easat-9130	59	4	.	.	PUNCT
easat-9130	60	1	integrating	integrate	VERB
easat-9130	60	2	good	good	ADJ
easat-9130	60	3	governance	governance	NOUN
easat-9130	60	4	principles	principle	NOUN
easat-9130	60	5	into	into	ADP
easat-9130	60	6	public	public	ADJ
easat-9130	60	7	institutions	institution	NOUN
easat-9130	60	8	and	and	CCONJ
easat-9130	60	9	administration	administration	NOUN
easat-9130	60	10	enhances	enhance	VERB
easat-9130	60	11	operational	operational	ADJ
easat-9130	60	12	efficiency	efficiency	NOUN
easat-9130	60	13	and	and	CCONJ
easat-9130	60	14	aligns	align	VERB
easat-9130	60	15	with	with	ADP
easat-9130	60	16	the	the	DET
easat-9130	60	17	sustainable	sustainable	ADJ
easat-9130	60	18	development	development	NOUN
easat-9130	60	19	goals	goal	NOUN
easat-9130	60	20	.	.	PUNCT
easat-9130	61	1	implementing	implement	VERB
easat-9130	61	2	good	good	ADJ
easat-9130	61	3	governance	governance	NOUN
easat-9130	61	4	principles	principle	NOUN
easat-9130	61	5	ensures	ensure	VERB
easat-9130	61	6	that	that	SCONJ
easat-9130	61	7	public	public	ADJ
easat-9130	61	8	services	service	NOUN
easat-9130	61	9	are	be	AUX
easat-9130	61	10	delivered	deliver	VERB
easat-9130	61	11	fairly	fairly	ADV
easat-9130	61	12	and	and	CCONJ
easat-9130	61	13	efficiently	efficiently	ADV
easat-9130	61	14	,	,	PUNCT
easat-9130	61	15	addressing	address	VERB
easat-9130	61	16	the	the	DET
easat-9130	61	17	needs	need	NOUN
easat-9130	61	18	of	of	ADP
easat-9130	61	19	diverse	diverse	ADJ
easat-9130	61	20	populations	population	NOUN
easat-9130	61	21	[	[	X
easat-9130	61	22	23	23	NUM
easat-9130	61	23	]	]	PUNCT
easat-9130	61	24	.	.	PUNCT
easat-9130	62	1	also	also	ADV
easat-9130	62	2	,	,	PUNCT
easat-9130	62	3	a	a	DET
easat-9130	62	4	governance	governance	NOUN
easat-9130	62	5	framework	framework	NOUN
easat-9130	62	6	aids	aid	NOUN
easat-9130	62	7	in	in	ADP
easat-9130	62	8	the	the	DET
easat-9130	62	9	need	need	NOUN
easat-9130	62	10	for	for	ADP
easat-9130	62	11	strategic	strategic	ADJ
easat-9130	62	12	decision	decision	NOUN
easat-9130	62	13	-	-	PUNCT
easat-9130	62	14	making	making	NOUN
easat-9130	62	15	,	,	PUNCT
easat-9130	62	16	operational	operational	ADJ
easat-9130	62	17	transparency	transparency	NOUN
easat-9130	62	18	,	,	PUNCT
easat-9130	62	19	and	and	CCONJ
easat-9130	62	20	stakeholder	stakeholder	NOUN
easat-9130	62	21	2154	2154	NUM
easat-9130	62	22	edelweiss	edelweiss	PROPN
easat-9130	62	23	applied	apply	VERB
easat-9130	62	24	science	science	NOUN
easat-9130	62	25	and	and	CCONJ
easat-9130	62	26	technology	technology	NOUN
easat-9130	62	27	issn	issn	PROPN
easat-9130	62	28	:	:	PUNCT
easat-9130	62	29	2576	2576	NUM
easat-9130	62	30	-	-	SYM
easat-9130	62	31	8484	8484	NUM
easat-9130	62	32	vol	vol	NOUN
easat-9130	62	33	.	.	PROPN
easat-9130	63	1	9	9	NUM
easat-9130	63	2	,	,	PUNCT
easat-9130	63	3	no	no	INTJ
easat-9130	63	4	.	.	NOUN
easat-9130	63	5	7	7	NUM
easat-9130	63	6	:	:	PUNCT
easat-9130	63	7	2152	2152	NUM
easat-9130	63	8	-	-	SYM
easat-9130	63	9	2164	2164	NUM
easat-9130	63	10	,	,	PUNCT
easat-9130	63	11	2025	2025	NUM
easat-9130	63	12	doi	doi	NOUN
easat-9130	63	13	:	:	PUNCT
easat-9130	63	14	10.55214/2576	10.55214/2576	NUM
easat-9130	63	15	-	-	PUNCT
easat-9130	63	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	63	17	©	©	PROPN
easat-9130	63	18	2025	2025	NUM
easat-9130	63	19	by	by	ADP
easat-9130	63	20	the	the	DET
easat-9130	63	21	authors	author	NOUN
easat-9130	63	22	;	;	PUNCT
easat-9130	63	23	licensee	licensee	PROPN
easat-9130	63	24	learning	learn	VERB
easat-9130	63	25	gate	gate	PROPN
easat-9130	63	26	engagement	engagement	NOUN
easat-9130	63	27	to	to	PART
easat-9130	63	28	embed	embed	VERB
easat-9130	63	29	sustainability	sustainability	NOUN
easat-9130	63	30	into	into	ADP
easat-9130	63	31	public	public	ADJ
easat-9130	63	32	sector	sector	NOUN
easat-9130	63	33	practices	practice	NOUN
easat-9130	63	34	[	[	X
easat-9130	63	35	24	24	NUM
easat-9130	63	36	]	]	PUNCT
easat-9130	63	37	.	.	PUNCT
easat-9130	64	1	a	a	DET
easat-9130	64	2	governance	governance	NOUN
easat-9130	64	3	model	model	NOUN
easat-9130	64	4	incorporating	incorporate	VERB
easat-9130	64	5	sustainability	sustainability	NOUN
easat-9130	64	6	principles	principle	NOUN
easat-9130	64	7	can	can	AUX
easat-9130	64	8	improve	improve	VERB
easat-9130	64	9	economic	economic	ADJ
easat-9130	64	10	,	,	PUNCT
easat-9130	64	11	social	social	ADJ
easat-9130	64	12	and	and	CCONJ
easat-9130	64	13	environmental	environmental	ADJ
easat-9130	64	14	outcomes	outcome	NOUN
easat-9130	64	15	[	[	X
easat-9130	64	16	24	24	NUM
easat-9130	64	17	]	]	PUNCT
easat-9130	64	18	.	.	PUNCT
easat-9130	65	1	integrating	integrate	VERB
easat-9130	65	2	emerging	emerge	VERB
easat-9130	65	3	technologies	technology	NOUN
easat-9130	65	4	and	and	CCONJ
easat-9130	65	5	adopting	adopt	VERB
easat-9130	65	6	ipsas	ipsa	NOUN
easat-9130	65	7	with	with	ADP
easat-9130	65	8	good	good	ADJ
easat-9130	65	9	governance	governance	NOUN
easat-9130	65	10	tend	tend	VERB
easat-9130	65	11	to	to	PART
easat-9130	65	12	enhance	enhance	VERB
easat-9130	65	13	the	the	DET
easat-9130	65	14	sustainability	sustainability	NOUN
easat-9130	65	15	of	of	ADP
easat-9130	65	16	the	the	DET
easat-9130	65	17	public	public	ADJ
easat-9130	65	18	sector	sector	NOUN
easat-9130	65	19	.	.	PUNCT
easat-9130	66	1	yet	yet	ADV
easat-9130	66	2	,	,	PUNCT
easat-9130	66	3	challenges	challenge	NOUN
easat-9130	66	4	such	such	ADJ
easat-9130	66	5	as	as	ADP
easat-9130	66	6	resistance	resistance	NOUN
easat-9130	66	7	to	to	PART
easat-9130	66	8	change	change	VERB
easat-9130	66	9	,	,	PUNCT
easat-9130	66	10	capacity	capacity	NOUN
easat-9130	66	11	constraints	constraint	NOUN
easat-9130	66	12	and	and	CCONJ
easat-9130	66	13	regulatory	regulatory	ADJ
easat-9130	66	14	barriers	barrier	NOUN
easat-9130	66	15	remain	remain	VERB
easat-9130	66	16	prevalent	prevalent	ADJ
easat-9130	66	17	.	.	PUNCT
easat-9130	67	1	in	in	ADP
easat-9130	67	2	addition	addition	NOUN
easat-9130	67	3	,	,	PUNCT
easat-9130	67	4	this	this	DET
easat-9130	67	5	synergy	synergy	NOUN
easat-9130	67	6	fosters	foster	VERB
easat-9130	67	7	transparency	transparency	NOUN
easat-9130	67	8	,	,	PUNCT
easat-9130	67	9	accountability	accountability	NOUN
easat-9130	67	10	and	and	CCONJ
easat-9130	67	11	efficiency	efficiency	NOUN
easat-9130	67	12	,	,	PUNCT
easat-9130	67	13	which	which	PRON
easat-9130	67	14	are	be	AUX
easat-9130	67	15	essential	essential	ADJ
easat-9130	67	16	for	for	ADP
easat-9130	67	17	sustainable	sustainable	ADJ
easat-9130	67	18	public	public	ADJ
easat-9130	67	19	sector	sector	NOUN
easat-9130	67	20	operations	operation	NOUN
easat-9130	67	21	.	.	PUNCT
easat-9130	68	1	the	the	DET
easat-9130	68	2	motivation	motivation	NOUN
easat-9130	68	3	for	for	ADP
easat-9130	68	4	this	this	DET
easat-9130	68	5	study	study	NOUN
easat-9130	68	6	is	be	AUX
easat-9130	68	7	guided	guide	VERB
easat-9130	68	8	by	by	ADP
easat-9130	68	9	the	the	DET
easat-9130	68	10	rising	rise	VERB
easat-9130	68	11	interest	interest	NOUN
easat-9130	68	12	of	of	ADP
easat-9130	68	13	the	the	DET
easat-9130	68	14	stakeholders	stakeholder	NOUN
easat-9130	68	15	in	in	ADP
easat-9130	68	16	ensuring	ensure	VERB
easat-9130	68	17	the	the	DET
easat-9130	68	18	sustainability	sustainability	NOUN
easat-9130	68	19	of	of	ADP
easat-9130	68	20	the	the	DET
easat-9130	68	21	public	public	ADJ
easat-9130	68	22	sector	sector	NOUN
easat-9130	68	23	.	.	PUNCT
easat-9130	69	1	this	this	DET
easat-9130	69	2	chapter	chapter	NOUN
easat-9130	69	3	will	will	AUX
easat-9130	69	4	further	far	ADV
easat-9130	69	5	explore	explore	VERB
easat-9130	69	6	the	the	DET
easat-9130	69	7	theory	theory	NOUN
easat-9130	69	8	underpinning	underpin	VERB
easat-9130	69	9	this	this	DET
easat-9130	69	10	study	study	NOUN
easat-9130	69	11	,	,	PUNCT
easat-9130	69	12	provide	provide	VERB
easat-9130	69	13	a	a	DET
easat-9130	69	14	conceptual	conceptual	ADJ
easat-9130	69	15	review	review	NOUN
easat-9130	69	16	of	of	ADP
easat-9130	69	17	the	the	DET
easat-9130	69	18	key	key	ADJ
easat-9130	69	19	variables	variable	NOUN
easat-9130	69	20	,	,	PUNCT
easat-9130	69	21	methodology	methodology	NOUN
easat-9130	69	22	,	,	PUNCT
easat-9130	69	23	conclusion	conclusion	NOUN
easat-9130	69	24	,	,	PUNCT
easat-9130	69	25	recommendations	recommendation	NOUN
easat-9130	69	26	for	for	ADP
easat-9130	69	27	the	the	DET
easat-9130	69	28	study	study	NOUN
easat-9130	69	29	and	and	CCONJ
easat-9130	69	30	suggestions	suggestion	NOUN
easat-9130	69	31	for	for	ADP
easat-9130	69	32	further	further	ADJ
easat-9130	69	33	studies	study	NOUN
easat-9130	69	34	.	.	PUNCT
easat-9130	70	1	2	2	X
easat-9130	70	2	.	.	X
easat-9130	70	3	literature	literature	NOUN
easat-9130	70	4	review	review	VERB
easat-9130	70	5	2.1	2.1	NUM
easat-9130	70	6	.	.	PUNCT
easat-9130	71	1	theoretical	theoretical	ADJ
easat-9130	71	2	underpinning	underpin	VERB
easat-9130	71	3	the	the	DET
easat-9130	71	4	institutional	institutional	ADJ
easat-9130	71	5	theory	theory	NOUN
easat-9130	71	6	on	on	ADP
easat-9130	71	7	public	public	ADJ
easat-9130	71	8	sector	sector	NOUN
easat-9130	71	9	sustainability	sustainability	NOUN
easat-9130	71	10	underlines	underline	VERB
easat-9130	71	11	the	the	DET
easat-9130	71	12	role	role	NOUN
easat-9130	71	13	of	of	ADP
easat-9130	71	14	governance	governance	NOUN
easat-9130	71	15	mechanisms	mechanism	NOUN
easat-9130	71	16	and	and	CCONJ
easat-9130	71	17	stakeholder	stakeholder	NOUN
easat-9130	71	18	engagement	engagement	NOUN
easat-9130	71	19	in	in	ADP
easat-9130	71	20	ensuring	ensure	VERB
easat-9130	71	21	sustainable	sustainable	ADJ
easat-9130	71	22	practices	practice	NOUN
easat-9130	71	23	within	within	ADP
easat-9130	71	24	public	public	ADJ
easat-9130	71	25	institutions	institution	NOUN
easat-9130	71	26	.	.	PUNCT
easat-9130	72	1	the	the	DET
easat-9130	72	2	theory	theory	NOUN
easat-9130	72	3	has	have	VERB
easat-9130	72	4	several	several	ADJ
easat-9130	72	5	key	key	ADJ
easat-9130	72	6	proponents	proponent	NOUN
easat-9130	72	7	who	who	PRON
easat-9130	72	8	have	have	AUX
easat-9130	72	9	contributed	contribute	VERB
easat-9130	72	10	to	to	ADP
easat-9130	72	11	its	its	PRON
easat-9130	72	12	development	development	NOUN
easat-9130	72	13	.	.	PUNCT
easat-9130	73	1	meyer	meyer	PROPN
easat-9130	73	2	and	and	CCONJ
easat-9130	73	3	rowan	rowan	PROPN
easat-9130	74	1	[	[	X
easat-9130	74	2	25	25	NUM
easat-9130	74	3	]	]	PUNCT
easat-9130	74	4	introduced	introduce	VERB
easat-9130	74	5	the	the	DET
easat-9130	74	6	concept	concept	NOUN
easat-9130	74	7	in	in	ADP
easat-9130	74	8	1977	1977	NUM
easat-9130	74	9	of	of	ADP
easat-9130	74	10	institutionalised	institutionalised	ADJ
easat-9130	74	11	organisations	organisation	NOUN
easat-9130	74	12	,	,	PUNCT
easat-9130	74	13	arguing	argue	VERB
easat-9130	74	14	that	that	SCONJ
easat-9130	74	15	organisations	organisation	NOUN
easat-9130	74	16	adopt	adopt	VERB
easat-9130	74	17	formal	formal	ADJ
easat-9130	74	18	structures	structure	NOUN
easat-9130	74	19	not	not	PART
easat-9130	74	20	necessarily	necessarily	ADV
easat-9130	74	21	for	for	ADP
easat-9130	74	22	productivity	productivity	NOUN
easat-9130	74	23	but	but	CCONJ
easat-9130	74	24	to	to	PART
easat-9130	74	25	gain	gain	VERB
easat-9130	74	26	legitimacy	legitimacy	NOUN
easat-9130	74	27	within	within	ADP
easat-9130	74	28	their	their	PRON
easat-9130	74	29	environments	environment	NOUN
easat-9130	74	30	[	[	X
easat-9130	74	31	25	25	NUM
easat-9130	74	32	]	]	PUNCT
easat-9130	74	33	.	.	PUNCT
easat-9130	75	1	expanded	expand	VERB
easat-9130	75	2	the	the	DET
easat-9130	75	3	theory	theory	NOUN
easat-9130	75	4	by	by	ADP
easat-9130	75	5	identifying	identify	VERB
easat-9130	75	6	three	three	NUM
easat-9130	75	7	pillars	pillar	NOUN
easat-9130	75	8	of	of	ADP
easat-9130	75	9	institutions	institution	NOUN
easat-9130	75	10	:	:	PUNCT
easat-9130	75	11	normative	normative	ADJ
easat-9130	75	12	,	,	PUNCT
easat-9130	75	13	regulative	regulative	ADJ
easat-9130	75	14	,	,	PUNCT
easat-9130	75	15	and	and	CCONJ
easat-9130	75	16	cultural	cultural	ADJ
easat-9130	75	17	cognitive	cognitive	NOUN
easat-9130	75	18	,	,	PUNCT
easat-9130	75	19	which	which	PRON
easat-9130	75	20	shape	shape	VERB
easat-9130	75	21	organizational	organizational	ADJ
easat-9130	75	22	behavior	behavior	NOUN
easat-9130	75	23	scott	scott	NOUN
easat-9130	76	1	[	[	X
easat-9130	76	2	26	26	NUM
easat-9130	76	3	]	]	PUNCT
easat-9130	76	4	.	.	PUNCT
easat-9130	77	1	heslop	heslop	PROPN
easat-9130	78	1	[	[	X
easat-9130	78	2	27	27	NUM
easat-9130	78	3	]	]	PUNCT
easat-9130	78	4	also	also	ADV
easat-9130	78	5	underscores	underscore	VERB
easat-9130	78	6	the	the	DET
easat-9130	78	7	need	need	NOUN
easat-9130	78	8	for	for	ADP
easat-9130	78	9	understanding	understand	VERB
easat-9130	78	10	institutional	institutional	ADJ
easat-9130	78	11	change	change	NOUN
easat-9130	78	12	and	and	CCONJ
easat-9130	78	13	capacity	capacity	NOUN
easat-9130	78	14	building	building	NOUN
easat-9130	78	15	,	,	PUNCT
easat-9130	78	16	highlighting	highlight	VERB
easat-9130	78	17	their	their	PRON
easat-9130	78	18	integrated	integrate	VERB
easat-9130	78	19	nature	nature	NOUN
easat-9130	78	20	to	to	PART
easat-9130	78	21	effectively	effectively	ADV
easat-9130	78	22	advance	advance	VERB
easat-9130	78	23	sustainable	sustainable	ADJ
easat-9130	78	24	development	development	NOUN
easat-9130	78	25	initiatives	initiative	NOUN
easat-9130	78	26	within	within	ADP
easat-9130	78	27	government	government	NOUN
easat-9130	78	28	agencies	agency	NOUN
easat-9130	78	29	.	.	PUNCT
easat-9130	79	1	the	the	DET
easat-9130	79	2	theory	theory	NOUN
easat-9130	79	3	posits	posit	NOUN
easat-9130	79	4	that	that	SCONJ
easat-9130	79	5	organisations	organisation	NOUN
easat-9130	79	6	,	,	PUNCT
easat-9130	79	7	including	include	VERB
easat-9130	79	8	public	public	ADJ
easat-9130	79	9	institutions	institution	NOUN
easat-9130	79	10	,	,	PUNCT
easat-9130	79	11	conform	conform	VERB
easat-9130	79	12	to	to	ADP
easat-9130	79	13	established	establish	VERB
easat-9130	79	14	norms	norm	NOUN
easat-9130	79	15	and	and	CCONJ
easat-9130	79	16	practices	practice	NOUN
easat-9130	79	17	to	to	PART
easat-9130	79	18	gain	gain	VERB
easat-9130	79	19	legitimacy	legitimacy	NOUN
easat-9130	79	20	and	and	CCONJ
easat-9130	79	21	enhance	enhance	VERB
easat-9130	79	22	efficiency	efficiency	NOUN
easat-9130	79	23	[	[	X
easat-9130	79	24	28	28	NUM
easat-9130	79	25	,	,	PUNCT
easat-9130	79	26	29	29	NUM
easat-9130	79	27	]	]	PUNCT
easat-9130	79	28	.	.	PUNCT
easat-9130	80	1	2.2	2.2	NUM
easat-9130	80	2	.	.	PUNCT
easat-9130	81	1	conceptual	conceptual	ADJ
easat-9130	81	2	review	review	PROPN
easat-9130	81	3	2.2.1	2.2.1	NUM
easat-9130	81	4	.	.	PUNCT
easat-9130	82	1	ipsas	ipsa	NOUN
easat-9130	82	2	adoption	adoption	NOUN
easat-9130	82	3	the	the	DET
easat-9130	82	4	introduction	introduction	NOUN
easat-9130	82	5	of	of	ADP
easat-9130	82	6	ipsas	ipsa	NOUN
easat-9130	82	7	for	for	ADP
easat-9130	82	8	public	public	ADJ
easat-9130	82	9	sector	sector	NOUN
easat-9130	82	10	organisations	organisation	NOUN
easat-9130	82	11	is	be	AUX
easat-9130	82	12	a	a	DET
easat-9130	82	13	significant	significant	ADJ
easat-9130	82	14	development	development	NOUN
easat-9130	82	15	in	in	ADP
easat-9130	82	16	the	the	DET
easat-9130	82	17	global	global	ADJ
easat-9130	82	18	public	public	ADJ
easat-9130	82	19	accounting	accounting	NOUN
easat-9130	82	20	landscape	landscape	NOUN
easat-9130	82	21	.	.	PUNCT
easat-9130	83	1	the	the	DET
easat-9130	83	2	ipsas	ipsas	PROPN
easat-9130	83	3	board	board	PROPN
easat-9130	83	4	was	be	AUX
easat-9130	83	5	founded	found	VERB
easat-9130	83	6	in	in	ADP
easat-9130	83	7	1986	1986	NUM
easat-9130	83	8	as	as	ADP
easat-9130	83	9	the	the	DET
easat-9130	83	10	public	public	ADJ
easat-9130	83	11	sector	sector	NOUN
easat-9130	83	12	committee	committee	NOUN
easat-9130	83	13	of	of	ADP
easat-9130	83	14	the	the	DET
easat-9130	83	15	ifac	ifac	NOUN
easat-9130	83	16	(	(	PUNCT
easat-9130	83	17	international	international	PROPN
easat-9130	83	18	federation	federation	PROPN
easat-9130	83	19	of	of	ADP
easat-9130	83	20	accountants	accountant	NOUN
easat-9130	83	21	)	)	PUNCT
easat-9130	83	22	to	to	PART
easat-9130	83	23	formulate	formulate	VERB
easat-9130	83	24	accounting	accounting	NOUN
easat-9130	83	25	guidance	guidance	NOUN
easat-9130	83	26	for	for	ADP
easat-9130	83	27	public	public	ADJ
easat-9130	83	28	sector	sector	NOUN
easat-9130	83	29	organisations	organisation	NOUN
easat-9130	83	30	to	to	PART
easat-9130	83	31	improve	improve	VERB
easat-9130	83	32	financial	financial	ADJ
easat-9130	83	33	reporting	reporting	NOUN
easat-9130	83	34	;	;	PUNCT
easat-9130	83	35	it	it	PRON
easat-9130	83	36	subsequently	subsequently	ADV
easat-9130	83	37	became	become	VERB
easat-9130	83	38	an	an	DET
easat-9130	83	39	independent	independent	ADJ
easat-9130	83	40	standard	standard	ADJ
easat-9130	83	41	-	-	PUNCT
easat-9130	83	42	setting	set	VERB
easat-9130	83	43	committee	committee	NOUN
easat-9130	83	44	supported	support	VERB
easat-9130	83	45	by	by	ADP
easat-9130	83	46	brusca	brusca	NOUN
easat-9130	83	47	,	,	PUNCT
easat-9130	83	48	et	et	PROPN
easat-9130	83	49	al	al	PROPN
easat-9130	83	50	.	.	PUNCT
easat-9130	84	1	[	[	X
easat-9130	84	2	5	5	NUM
easat-9130	84	3	]	]	PUNCT
easat-9130	84	4	.	.	PUNCT
easat-9130	85	1	the	the	DET
easat-9130	85	2	committee	committee	NOUN
easat-9130	85	3	oversees	oversee	VERB
easat-9130	85	4	the	the	DET
easat-9130	85	5	formulation	formulation	NOUN
easat-9130	85	6	and	and	CCONJ
easat-9130	85	7	dissemination	dissemination	NOUN
easat-9130	85	8	of	of	ADP
easat-9130	85	9	ipsas	ipsa	NOUN
easat-9130	85	10	,	,	PUNCT
easat-9130	85	11	which	which	PRON
easat-9130	85	12	are	be	AUX
easat-9130	85	13	accrual	accrual	ADJ
easat-9130	85	14	-	-	PUNCT
easat-9130	85	15	based	base	VERB
easat-9130	85	16	rules	rule	NOUN
easat-9130	85	17	for	for	ADP
easat-9130	85	18	compiling	compile	VERB
easat-9130	85	19	general	general	ADJ
easat-9130	85	20	-	-	PUNCT
easat-9130	85	21	purpose	purpose	NOUN
easat-9130	85	22	financial	financial	ADJ
easat-9130	85	23	statements	statement	NOUN
easat-9130	85	24	[	[	X
easat-9130	85	25	30	30	NUM
easat-9130	85	26	]	]	PUNCT
easat-9130	85	27	.	.	PUNCT
easat-9130	86	1	ipsas	ipsa	NOUN
easat-9130	86	2	are	be	AUX
easat-9130	86	3	accrual	accrual	ADJ
easat-9130	86	4	-	-	PUNCT
easat-9130	86	5	based	base	VERB
easat-9130	86	6	accounting	accounting	NOUN
easat-9130	86	7	standards	standard	NOUN
easat-9130	86	8	designed	design	VERB
easat-9130	86	9	to	to	PART
easat-9130	86	10	improve	improve	VERB
easat-9130	86	11	the	the	DET
easat-9130	86	12	quality	quality	NOUN
easat-9130	86	13	of	of	ADP
easat-9130	86	14	financial	financial	ADJ
easat-9130	86	15	reporting	reporting	NOUN
easat-9130	86	16	,	,	PUNCT
easat-9130	86	17	consistency	consistency	NOUN
easat-9130	86	18	,	,	PUNCT
easat-9130	86	19	and	and	CCONJ
easat-9130	86	20	transparency	transparency	NOUN
easat-9130	86	21	in	in	ADP
easat-9130	86	22	the	the	DET
easat-9130	86	23	public	public	ADJ
easat-9130	86	24	sector	sector	NOUN
easat-9130	86	25	.	.	PUNCT
easat-9130	87	1	the	the	DET
easat-9130	87	2	objective	objective	NOUN
easat-9130	87	3	of	of	ADP
easat-9130	87	4	ipsas	ipsas	PROPN
easat-9130	87	5	development	development	NOUN
easat-9130	87	6	is	be	AUX
easat-9130	87	7	to	to	PART
easat-9130	87	8	harmonize	harmonize	VERB
easat-9130	87	9	public	public	ADJ
easat-9130	87	10	sector	sector	NOUN
easat-9130	87	11	accounting	account	VERB
easat-9130	87	12	globally	globally	ADV
easat-9130	88	1	[	[	X
easat-9130	88	2	2	2	NUM
easat-9130	88	3	]	]	PUNCT
easat-9130	88	4	.	.	PUNCT
easat-9130	89	1	since	since	SCONJ
easat-9130	89	2	the	the	DET
easat-9130	89	3	ipsas	ipsas	PROPN
easat-9130	89	4	board	board	PROPN
easat-9130	89	5	issued	issue	VERB
easat-9130	89	6	ipsas	ipsa	NOUN
easat-9130	89	7	as	as	ADP
easat-9130	89	8	an	an	DET
easat-9130	89	9	autonomous	autonomous	ADJ
easat-9130	89	10	entity	entity	NOUN
easat-9130	89	11	of	of	ADP
easat-9130	89	12	ifac	ifac	NOUN
easat-9130	89	13	,	,	PUNCT
easat-9130	89	14	its	its	PRON
easat-9130	89	15	adoption	adoption	NOUN
easat-9130	89	16	is	be	AUX
easat-9130	89	17	not	not	PART
easat-9130	89	18	mandatory	mandatory	ADJ
easat-9130	89	19	.	.	PUNCT
easat-9130	90	1	its	its	PRON
easat-9130	90	2	implementation	implementation	NOUN
easat-9130	90	3	varies	vary	VERB
easat-9130	90	4	across	across	ADP
easat-9130	90	5	countries	country	NOUN
easat-9130	90	6	and	and	CCONJ
easat-9130	90	7	governments	government	NOUN
easat-9130	90	8	depending	depend	VERB
easat-9130	90	9	on	on	ADP
easat-9130	90	10	institutional	institutional	ADJ
easat-9130	90	11	capabilities	capability	NOUN
easat-9130	90	12	and	and	CCONJ
easat-9130	90	13	regulatory	regulatory	ADJ
easat-9130	90	14	environments	environment	NOUN
easat-9130	90	15	.	.	PUNCT
easat-9130	91	1	heald	heald	PROPN
easat-9130	92	1	[	[	X
easat-9130	92	2	31	31	NUM
easat-9130	92	3	]	]	PUNCT
easat-9130	92	4	emphasizes	emphasize	VERB
easat-9130	92	5	that	that	SCONJ
easat-9130	92	6	the	the	DET
easat-9130	92	7	adoption	adoption	NOUN
easat-9130	92	8	of	of	ADP
easat-9130	92	9	ipsas	ipsa	NOUN
easat-9130	92	10	can	can	AUX
easat-9130	92	11	drastically	drastically	ADV
easat-9130	92	12	enhance	enhance	VERB
easat-9130	92	13	transparency	transparency	NOUN
easat-9130	92	14	and	and	CCONJ
easat-9130	92	15	financial	financial	ADJ
easat-9130	92	16	reporting	reporting	NOUN
easat-9130	92	17	quality	quality	NOUN
easat-9130	92	18	in	in	ADP
easat-9130	92	19	the	the	DET
easat-9130	92	20	public	public	ADJ
easat-9130	92	21	sector	sector	NOUN
easat-9130	92	22	,	,	PUNCT
easat-9130	92	23	thereby	thereby	ADV
easat-9130	92	24	providing	provide	VERB
easat-9130	92	25	pertinent	pertinent	ADJ
easat-9130	92	26	stakeholders	stakeholder	NOUN
easat-9130	92	27	,	,	PUNCT
easat-9130	92	28	including	include	VERB
easat-9130	92	29	the	the	DET
easat-9130	92	30	public	public	NOUN
easat-9130	92	31	and	and	CCONJ
easat-9130	92	32	policymakers	policymaker	NOUN
easat-9130	92	33	,	,	PUNCT
easat-9130	92	34	with	with	ADP
easat-9130	92	35	access	access	NOUN
easat-9130	92	36	to	to	ADP
easat-9130	92	37	quality	quality	NOUN
easat-9130	92	38	financial	financial	ADJ
easat-9130	92	39	information	information	NOUN
easat-9130	92	40	for	for	ADP
easat-9130	92	41	informed	informed	ADJ
easat-9130	92	42	decision	decision	NOUN
easat-9130	92	43	-	-	PUNCT
easat-9130	92	44	making	making	NOUN
easat-9130	92	45	.	.	PUNCT
easat-9130	93	1	moreover	moreover	ADV
easat-9130	93	2	,	,	PUNCT
easat-9130	93	3	international	international	ADJ
easat-9130	93	4	accounting	accounting	NOUN
easat-9130	93	5	harmonization	harmonization	NOUN
easat-9130	93	6	is	be	AUX
easat-9130	93	7	significantly	significantly	ADV
easat-9130	93	8	propelled	propel	VERB
easat-9130	93	9	by	by	ADP
easat-9130	93	10	the	the	DET
easat-9130	93	11	necessity	necessity	NOUN
easat-9130	93	12	for	for	ADP
easat-9130	93	13	financial	financial	ADJ
easat-9130	93	14	openness	openness	NOUN
easat-9130	93	15	to	to	PART
easat-9130	93	16	enhance	enhance	VERB
easat-9130	93	17	decisionmaking	decisionmake	VERB
easat-9130	93	18	[	[	X
easat-9130	93	19	3	3	NUM
easat-9130	93	20	]	]	PUNCT
easat-9130	93	21	.	.	PUNCT
easat-9130	94	1	current	current	ADJ
easat-9130	94	2	accounting	accounting	NOUN
easat-9130	94	3	procedures	procedure	NOUN
easat-9130	94	4	and	and	CCONJ
easat-9130	94	5	practices	practice	NOUN
easat-9130	94	6	in	in	ADP
easat-9130	94	7	both	both	CCONJ
easat-9130	94	8	public	public	ADJ
easat-9130	94	9	and	and	CCONJ
easat-9130	94	10	corporate	corporate	ADJ
easat-9130	94	11	sectors	sector	NOUN
easat-9130	94	12	focus	focus	VERB
easat-9130	94	13	on	on	ADP
easat-9130	94	14	global	global	ADJ
easat-9130	94	15	harmonisation	harmonisation	NOUN
easat-9130	94	16	and	and	CCONJ
easat-9130	94	17	reducing	reduce	VERB
easat-9130	94	18	discrepancies	discrepancy	NOUN
easat-9130	94	19	in	in	ADP
easat-9130	94	20	financial	financial	ADJ
easat-9130	94	21	reporting	reporting	NOUN
easat-9130	94	22	among	among	ADP
easat-9130	94	23	nations	nation	NOUN
easat-9130	94	24	.	.	PUNCT
easat-9130	95	1	the	the	DET
easat-9130	95	2	adoption	adoption	NOUN
easat-9130	95	3	of	of	ADP
easat-9130	95	4	ipsas	ipsa	NOUN
easat-9130	95	5	is	be	AUX
easat-9130	95	6	anticipated	anticipate	VERB
easat-9130	95	7	to	to	PART
easat-9130	95	8	demonstrate	demonstrate	VERB
easat-9130	95	9	an	an	DET
easat-9130	95	10	enhanced	enhanced	ADJ
easat-9130	95	11	accounting	accounting	NOUN
easat-9130	95	12	and	and	CCONJ
easat-9130	95	13	reporting	reporting	NOUN
easat-9130	95	14	framework	framework	NOUN
easat-9130	95	15	,	,	PUNCT
easat-9130	95	16	hence	hence	ADV
easat-9130	95	17	signaling	signal	VERB
easat-9130	95	18	the	the	DET
easat-9130	95	19	delivery	delivery	NOUN
easat-9130	95	20	of	of	ADP
easat-9130	95	21	quality	quality	NOUN
easat-9130	95	22	information	information	NOUN
easat-9130	95	23	and	and	CCONJ
easat-9130	95	24	improving	improve	VERB
easat-9130	95	25	the	the	DET
easat-9130	95	26	comparability	comparability	NOUN
easat-9130	95	27	of	of	ADP
easat-9130	95	28	data	datum	NOUN
easat-9130	95	29	for	for	ADP
easat-9130	95	30	finance	finance	NOUN
easat-9130	95	31	providers	provider	NOUN
easat-9130	95	32	[	[	X
easat-9130	95	33	32	32	NUM
easat-9130	95	34	]	]	PUNCT
easat-9130	95	35	.	.	PUNCT
easat-9130	96	1	despite	despite	SCONJ
easat-9130	96	2	its	its	PRON
easat-9130	96	3	advantages	advantage	NOUN
easat-9130	96	4	,	,	PUNCT
easat-9130	96	5	ipsas	ipsas	ADJ
easat-9130	96	6	adoption	adoption	NOUN
easat-9130	96	7	is	be	AUX
easat-9130	96	8	not	not	PART
easat-9130	96	9	without	without	ADP
easat-9130	96	10	challenges	challenge	NOUN
easat-9130	96	11	.	.	PUNCT
easat-9130	97	1	its	its	PRON
easat-9130	97	2	transition	transition	NOUN
easat-9130	97	3	to	to	ADP
easat-9130	97	4	an	an	DET
easat-9130	97	5	ipsas	ipsas	NOUN
easat-9130	97	6	-	-	PUNCT
easat-9130	97	7	based	base	VERB
easat-9130	97	8	reporting	reporting	NOUN
easat-9130	97	9	system	system	NOUN
easat-9130	97	10	requires	require	VERB
easat-9130	97	11	enormous	enormous	ADJ
easat-9130	97	12	technical	technical	ADJ
easat-9130	97	13	and	and	CCONJ
easat-9130	97	14	financial	financial	ADJ
easat-9130	97	15	resources	resource	NOUN
easat-9130	97	16	,	,	PUNCT
easat-9130	97	17	posing	pose	VERB
easat-9130	97	18	a	a	DET
easat-9130	97	19	huge	huge	ADJ
easat-9130	97	20	challenge	challenge	NOUN
easat-9130	97	21	for	for	ADP
easat-9130	97	22	a	a	DET
easat-9130	97	23	government	government	NOUN
easat-9130	97	24	with	with	ADP
easat-9130	97	25	limited	limited	ADJ
easat-9130	97	26	resources	resource	NOUN
easat-9130	97	27	.	.	PUNCT
easat-9130	98	1	2.2.2	2.2.2	X
easat-9130	98	2	.	.	PUNCT
easat-9130	98	3	good	good	ADJ
easat-9130	98	4	governance	governance	NOUN
easat-9130	98	5	2155	2155	NUM
easat-9130	98	6	edelweiss	edelweiss	PROPN
easat-9130	98	7	applied	apply	VERB
easat-9130	98	8	science	science	NOUN
easat-9130	98	9	and	and	CCONJ
easat-9130	98	10	technology	technology	NOUN
easat-9130	98	11	issn	issn	PROPN
easat-9130	98	12	:	:	PUNCT
easat-9130	98	13	2576	2576	NUM
easat-9130	98	14	-	-	SYM
easat-9130	98	15	8484	8484	NUM
easat-9130	98	16	vol	vol	NOUN
easat-9130	98	17	.	.	PROPN
easat-9130	99	1	9	9	NUM
easat-9130	99	2	,	,	PUNCT
easat-9130	99	3	no	no	INTJ
easat-9130	99	4	.	.	NOUN
easat-9130	99	5	7	7	NUM
easat-9130	99	6	:	:	PUNCT
easat-9130	99	7	2152	2152	NUM
easat-9130	99	8	-	-	SYM
easat-9130	99	9	2164	2164	NUM
easat-9130	99	10	,	,	PUNCT
easat-9130	99	11	2025	2025	NUM
easat-9130	99	12	doi	doi	NOUN
easat-9130	99	13	:	:	PUNCT
easat-9130	99	14	10.55214/2576	10.55214/2576	NUM
easat-9130	99	15	-	-	PUNCT
easat-9130	99	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	99	17	©	©	PROPN
easat-9130	99	18	2025	2025	NUM
easat-9130	99	19	by	by	ADP
easat-9130	99	20	the	the	DET
easat-9130	99	21	authors	author	NOUN
easat-9130	99	22	;	;	PUNCT
easat-9130	99	23	licensee	licensee	PROPN
easat-9130	99	24	learning	learning	NOUN
easat-9130	99	25	gate	gate	NOUN
easat-9130	99	26	osakede	osakede	ADP
easat-9130	99	27	,	,	PUNCT
easat-9130	99	28	et	et	PROPN
easat-9130	99	29	al	al	PROPN
easat-9130	99	30	.	.	PUNCT
easat-9130	100	1	[	[	X
easat-9130	100	2	33	33	NUM
easat-9130	100	3	]	]	PUNCT
easat-9130	100	4	explains	explain	VERB
easat-9130	100	5	governance	governance	NOUN
easat-9130	100	6	as	as	ADP
easat-9130	100	7	the	the	DET
easat-9130	100	8	way	way	NOUN
easat-9130	100	9	and	and	CCONJ
easat-9130	100	10	manner	manner	NOUN
easat-9130	100	11	through	through	ADP
easat-9130	100	12	which	which	PRON
easat-9130	100	13	power	power	NOUN
easat-9130	100	14	is	be	AUX
easat-9130	100	15	exercised	exercise	VERB
easat-9130	100	16	in	in	ADP
easat-9130	100	17	managing	manage	VERB
easat-9130	100	18	the	the	DET
easat-9130	100	19	socio	socio	NOUN
easat-9130	100	20	-	-	PUNCT
easat-9130	100	21	economic	economic	ADJ
easat-9130	100	22	resources	resource	NOUN
easat-9130	100	23	of	of	ADP
easat-9130	100	24	a	a	DET
easat-9130	100	25	nation	nation	NOUN
easat-9130	100	26	.	.	PUNCT
easat-9130	101	1	also	also	ADV
easat-9130	101	2	,	,	PUNCT
easat-9130	101	3	governance	governance	NOUN
easat-9130	101	4	is	be	AUX
easat-9130	101	5	regarded	regard	VERB
easat-9130	101	6	as	as	ADP
easat-9130	101	7	the	the	DET
easat-9130	101	8	exclusive	exclusive	ADJ
easat-9130	101	9	use	use	NOUN
easat-9130	101	10	of	of	ADP
easat-9130	101	11	a	a	DET
easat-9130	101	12	nation	nation	NOUN
easat-9130	101	13	's	's	PART
easat-9130	101	14	resources	resource	NOUN
easat-9130	101	15	to	to	PART
easat-9130	101	16	facilitate	facilitate	VERB
easat-9130	101	17	political	political	ADJ
easat-9130	101	18	and	and	CCONJ
easat-9130	101	19	socio	socio	NOUN
easat-9130	101	20	-	-	PUNCT
easat-9130	101	21	economic	economic	ADJ
easat-9130	101	22	growth	growth	NOUN
easat-9130	101	23	in	in	ADP
easat-9130	101	24	a	a	DET
easat-9130	101	25	way	way	NOUN
easat-9130	101	26	that	that	PRON
easat-9130	101	27	is	be	AUX
easat-9130	101	28	equitable	equitable	ADJ
easat-9130	101	29	,	,	PUNCT
easat-9130	101	30	responsible	responsible	ADJ
easat-9130	101	31	,	,	PUNCT
easat-9130	101	32	transparent	transparent	ADJ
easat-9130	101	33	and	and	CCONJ
easat-9130	101	34	responsive	responsive	ADJ
easat-9130	101	35	to	to	ADP
easat-9130	101	36	the	the	DET
easat-9130	101	37	desires	desire	NOUN
easat-9130	101	38	and	and	CCONJ
easat-9130	101	39	ambitions	ambition	NOUN
easat-9130	101	40	of	of	ADP
easat-9130	101	41	the	the	DET
easat-9130	101	42	people	people	NOUN
easat-9130	101	43	.	.	PUNCT
easat-9130	102	1	it	it	PRON
easat-9130	102	2	pertains	pertain	VERB
easat-9130	102	3	to	to	ADP
easat-9130	102	4	stable	stable	ADJ
easat-9130	102	5	management	management	NOUN
easat-9130	102	6	and	and	CCONJ
easat-9130	102	7	uniform	uniform	ADJ
easat-9130	102	8	rules	rule	NOUN
easat-9130	102	9	and	and	CCONJ
easat-9130	102	10	procedures	procedure	NOUN
easat-9130	102	11	that	that	PRON
easat-9130	102	12	improve	improve	VERB
easat-9130	102	13	the	the	DET
easat-9130	102	14	formulation	formulation	NOUN
easat-9130	102	15	and	and	CCONJ
easat-9130	102	16	execution	execution	NOUN
easat-9130	102	17	of	of	ADP
easat-9130	102	18	sound	sound	ADJ
easat-9130	102	19	judgments	judgment	NOUN
easat-9130	102	20	beneficial	beneficial	ADJ
easat-9130	102	21	to	to	ADP
easat-9130	102	22	a	a	DET
easat-9130	102	23	certain	certain	ADJ
easat-9130	102	24	organization	organization	NOUN
easat-9130	102	25	or	or	CCONJ
easat-9130	102	26	society	society	NOUN
easat-9130	102	27	.	.	PUNCT
easat-9130	103	1	good	good	ADJ
easat-9130	103	2	governance	governance	NOUN
easat-9130	103	3	is	be	AUX
easat-9130	103	4	a	a	DET
easat-9130	103	5	vital	vital	ADJ
easat-9130	103	6	component	component	NOUN
easat-9130	103	7	of	of	ADP
easat-9130	103	8	public	public	ADJ
easat-9130	103	9	sector	sector	NOUN
easat-9130	103	10	sustainability	sustainability	NOUN
easat-9130	103	11	as	as	SCONJ
easat-9130	103	12	it	it	PRON
easat-9130	103	13	ensures	ensure	VERB
easat-9130	103	14	transparency	transparency	NOUN
easat-9130	103	15	and	and	CCONJ
easat-9130	103	16	efficient	efficient	ADJ
easat-9130	103	17	management	management	NOUN
easat-9130	103	18	of	of	ADP
easat-9130	103	19	resources	resource	NOUN
easat-9130	103	20	in	in	ADP
easat-9130	103	21	the	the	DET
easat-9130	103	22	public	public	ADJ
easat-9130	103	23	sector	sector	NOUN
easat-9130	103	24	.	.	PUNCT
easat-9130	104	1	anderson	anderson	PROPN
easat-9130	104	2	and	and	CCONJ
easat-9130	104	3	saidi	saidi	PROPN
easat-9130	104	4	[	[	PUNCT
easat-9130	104	5	34	34	NUM
easat-9130	104	6	]	]	PUNCT
easat-9130	104	7	asserted	assert	VERB
easat-9130	104	8	that	that	SCONJ
easat-9130	104	9	effective	effective	ADJ
easat-9130	104	10	governance	governance	NOUN
easat-9130	104	11	entails	entail	VERB
easat-9130	104	12	the	the	DET
easat-9130	104	13	proficient	proficient	ADJ
easat-9130	104	14	administration	administration	NOUN
easat-9130	104	15	of	of	ADP
easat-9130	104	16	national	national	ADJ
easat-9130	104	17	resources	resource	NOUN
easat-9130	104	18	and	and	CCONJ
easat-9130	104	19	matters	matter	NOUN
easat-9130	104	20	in	in	ADP
easat-9130	104	21	a	a	DET
easat-9130	104	22	way	way	NOUN
easat-9130	104	23	that	that	PRON
easat-9130	104	24	is	be	AUX
easat-9130	104	25	equitable	equitable	ADJ
easat-9130	104	26	,	,	PUNCT
easat-9130	104	27	transparent	transparent	ADJ
easat-9130	104	28	,	,	PUNCT
easat-9130	104	29	and	and	CCONJ
easat-9130	104	30	sensitive	sensitive	ADJ
easat-9130	104	31	to	to	ADP
easat-9130	104	32	the	the	DET
easat-9130	104	33	requirements	requirement	NOUN
easat-9130	104	34	of	of	ADP
easat-9130	104	35	the	the	DET
easat-9130	104	36	populace	populace	NOUN
easat-9130	104	37	.	.	PUNCT
easat-9130	105	1	according	accord	VERB
easat-9130	105	2	to	to	ADP
easat-9130	105	3	united	united	PROPN
easat-9130	105	4	nations	nations	PROPN
easat-9130	105	5	economic	economic	ADJ
easat-9130	105	6	and	and	CCONJ
easat-9130	105	7	social	social	ADJ
easat-9130	105	8	commission	commission	NOUN
easat-9130	105	9	for	for	ADP
easat-9130	105	10	asia	asia	PROPN
easat-9130	105	11	and	and	CCONJ
easat-9130	105	12	the	the	DET
easat-9130	105	13	pacific	pacific	PROPN
easat-9130	105	14	(	(	PUNCT
easat-9130	105	15	unescap	unescap	NOUN
easat-9130	105	16	)	)	PUNCT
easat-9130	106	1	[	[	X
easat-9130	106	2	35	35	NUM
easat-9130	106	3	]	]	X
easat-9130	106	4	good	good	ADJ
easat-9130	106	5	governance	governance	NOUN
easat-9130	106	6	encompasses	encompass	VERB
easat-9130	106	7	six	six	NUM
easat-9130	106	8	fundamental	fundamental	ADJ
easat-9130	106	9	elements	element	NOUN
easat-9130	106	10	:	:	PUNCT
easat-9130	106	11	visible	visible	ADJ
easat-9130	106	12	purpose	purpose	NOUN
easat-9130	106	13	and	and	CCONJ
easat-9130	106	14	outcomes	outcome	NOUN
easat-9130	106	15	,	,	PUNCT
easat-9130	106	16	roles	role	NOUN
easat-9130	106	17	and	and	CCONJ
easat-9130	106	18	functions	function	NOUN
easat-9130	106	19	distinctly	distinctly	ADV
easat-9130	106	20	established	establish	VERB
easat-9130	106	21	.	.	PUNCT
easat-9130	107	1	values	value	NOUN
easat-9130	107	2	are	be	AUX
easat-9130	107	3	reflected	reflect	VERB
easat-9130	107	4	in	in	ADP
easat-9130	107	5	the	the	DET
easat-9130	107	6	stakeholders	stakeholder	NOUN
easat-9130	107	7	'	'	PART
easat-9130	107	8	conduct	conduct	NOUN
easat-9130	107	9	.	.	PUNCT
easat-9130	108	1	making	make	VERB
easat-9130	108	2	decisions	decision	NOUN
easat-9130	108	3	and	and	CCONJ
easat-9130	108	4	providing	provide	VERB
easat-9130	108	5	justifications	justification	NOUN
easat-9130	108	6	for	for	ADP
easat-9130	108	7	them	they	PRON
easat-9130	108	8	,	,	PUNCT
easat-9130	108	9	enhancing	enhance	VERB
easat-9130	108	10	capacity	capacity	NOUN
easat-9130	108	11	and	and	CCONJ
easat-9130	108	12	competency	competency	NOUN
easat-9130	108	13	while	while	SCONJ
easat-9130	108	14	including	include	VERB
easat-9130	108	15	all	all	DET
easat-9130	108	16	the	the	DET
easat-9130	108	17	stakeholders	stakeholder	NOUN
easat-9130	108	18	.	.	PUNCT
easat-9130	109	1	good	good	ADJ
easat-9130	109	2	governance	governance	NOUN
easat-9130	109	3	is	be	AUX
easat-9130	109	4	a	a	DET
easat-9130	109	5	critical	critical	ADJ
easat-9130	109	6	pillar	pillar	NOUN
easat-9130	109	7	of	of	ADP
easat-9130	109	8	public	public	ADJ
easat-9130	109	9	sector	sector	NOUN
easat-9130	109	10	sustainability	sustainability	NOUN
easat-9130	109	11	,	,	PUNCT
easat-9130	109	12	as	as	SCONJ
easat-9130	109	13	it	it	PRON
easat-9130	109	14	ensures	ensure	VERB
easat-9130	109	15	transparency	transparency	NOUN
easat-9130	109	16	,	,	PUNCT
easat-9130	109	17	accountability	accountability	NOUN
easat-9130	109	18	and	and	CCONJ
easat-9130	109	19	efficient	efficient	ADJ
easat-9130	109	20	resource	resource	NOUN
easat-9130	109	21	management	management	NOUN
easat-9130	109	22	in	in	ADP
easat-9130	109	23	government	government	NOUN
easat-9130	109	24	institutions	institution	NOUN
easat-9130	109	25	.	.	PUNCT
easat-9130	110	1	governance	governance	NOUN
easat-9130	110	2	frameworks	framework	NOUN
easat-9130	110	3	should	should	AUX
easat-9130	110	4	include	include	VERB
easat-9130	110	5	ethical	ethical	ADJ
easat-9130	110	6	leadership	leadership	NOUN
easat-9130	110	7	,	,	PUNCT
easat-9130	110	8	stakeholder	stakeholder	NOUN
easat-9130	110	9	engagement	engagement	NOUN
easat-9130	110	10	,	,	PUNCT
easat-9130	110	11	and	and	CCONJ
easat-9130	110	12	regulatory	regulatory	ADJ
easat-9130	110	13	oversight	oversight	NOUN
easat-9130	110	14	.	.	PUNCT
easat-9130	111	1	by	by	ADP
easat-9130	111	2	aligning	align	VERB
easat-9130	111	3	good	good	ADJ
easat-9130	111	4	governance	governance	NOUN
easat-9130	111	5	with	with	ADP
easat-9130	111	6	sustainability	sustainability	NOUN
easat-9130	111	7	principles	principle	NOUN
easat-9130	111	8	,	,	PUNCT
easat-9130	111	9	governments	government	NOUN
easat-9130	111	10	should	should	AUX
easat-9130	111	11	ensure	ensure	VERB
easat-9130	111	12	that	that	SCONJ
easat-9130	111	13	the	the	DET
easat-9130	111	14	social	social	ADJ
easat-9130	111	15	,	,	PUNCT
easat-9130	111	16	environmental	environmental	ADJ
easat-9130	111	17	and	and	CCONJ
easat-9130	111	18	economic	economic	ADJ
easat-9130	111	19	objectives	objective	NOUN
easat-9130	111	20	are	be	AUX
easat-9130	111	21	achieved	achieve	VERB
easat-9130	111	22	while	while	SCONJ
easat-9130	111	23	safeguarding	safeguard	VERB
easat-9130	111	24	public	public	ADJ
easat-9130	111	25	resources	resource	NOUN
easat-9130	111	26	.	.	PUNCT
easat-9130	112	1	2.2.3	2.2.3	NUM
easat-9130	112	2	.	.	PUNCT
easat-9130	112	3	technological	technological	ADJ
easat-9130	112	4	innovation	innovation	NOUN
easat-9130	112	5	innovation	innovation	NOUN
easat-9130	112	6	is	be	AUX
easat-9130	112	7	frequently	frequently	ADV
easat-9130	112	8	posited	posit	VERB
easat-9130	112	9	as	as	ADP
easat-9130	112	10	a	a	DET
easat-9130	112	11	mechanism	mechanism	NOUN
easat-9130	112	12	for	for	ADP
easat-9130	112	13	public	public	ADJ
easat-9130	112	14	organisations	organisation	NOUN
easat-9130	112	15	to	to	PART
easat-9130	112	16	enhance	enhance	VERB
easat-9130	112	17	their	their	PRON
easat-9130	112	18	productivity	productivity	NOUN
easat-9130	112	19	,	,	PUNCT
easat-9130	112	20	efficiency	efficiency	NOUN
easat-9130	112	21	and	and	CCONJ
easat-9130	112	22	effectiveness	effectiveness	NOUN
easat-9130	112	23	[	[	X
easat-9130	112	24	36	36	NUM
easat-9130	112	25	]	]	PUNCT
easat-9130	112	26	.	.	PUNCT
easat-9130	113	1	it	it	PRON
easat-9130	113	2	is	be	AUX
easat-9130	113	3	the	the	DET
easat-9130	113	4	effective	effective	ADJ
easat-9130	113	5	execution	execution	NOUN
easat-9130	113	6	of	of	ADP
easat-9130	113	7	concepts	concept	NOUN
easat-9130	113	8	and	and	CCONJ
easat-9130	113	9	methodologies	methodology	NOUN
easat-9130	113	10	to	to	PART
easat-9130	113	11	address	address	VERB
easat-9130	113	12	current	current	ADJ
easat-9130	113	13	challenges	challenge	NOUN
easat-9130	113	14	and	and	CCONJ
easat-9130	113	15	create	create	VERB
easat-9130	113	16	new	new	ADJ
easat-9130	113	17	prospects	prospect	NOUN
easat-9130	113	18	.	.	PUNCT
easat-9130	114	1	incorporating	incorporate	VERB
easat-9130	114	2	emerging	emerge	VERB
easat-9130	114	3	technologies	technology	NOUN
easat-9130	114	4	such	such	ADJ
easat-9130	114	5	as	as	ADP
easat-9130	114	6	blockchain	blockchain	NOUN
easat-9130	114	7	,	,	PUNCT
easat-9130	114	8	big	big	ADJ
easat-9130	114	9	data	datum	NOUN
easat-9130	114	10	analytics	analytic	NOUN
easat-9130	114	11	,	,	PUNCT
easat-9130	114	12	and	and	CCONJ
easat-9130	114	13	artificial	artificial	ADJ
easat-9130	114	14	intelligence	intelligence	NOUN
easat-9130	114	15	has	have	AUX
easat-9130	114	16	transformed	transform	VERB
easat-9130	114	17	governance	governance	NOUN
easat-9130	114	18	processes	process	NOUN
easat-9130	114	19	,	,	PUNCT
easat-9130	114	20	allowing	allow	VERB
easat-9130	114	21	public	public	ADJ
easat-9130	114	22	sector	sector	NOUN
easat-9130	114	23	entities	entity	NOUN
easat-9130	114	24	to	to	PART
easat-9130	114	25	enhance	enhance	VERB
easat-9130	114	26	the	the	DET
easat-9130	114	27	management	management	NOUN
easat-9130	114	28	of	of	ADP
easat-9130	114	29	resources	resource	NOUN
easat-9130	114	30	and	and	CCONJ
easat-9130	114	31	enabling	enable	VERB
easat-9130	114	32	governments	government	NOUN
easat-9130	114	33	to	to	PART
easat-9130	114	34	make	make	VERB
easat-9130	114	35	data	datum	NOUN
easat-9130	114	36	-	-	PUNCT
easat-9130	114	37	driven	drive	VERB
easat-9130	114	38	decisions	decision	NOUN
easat-9130	114	39	that	that	PRON
easat-9130	114	40	improve	improve	VERB
easat-9130	114	41	sustainability	sustainability	NOUN
easat-9130	114	42	.	.	PUNCT
easat-9130	115	1	jayasinghe	jayasinghe	ADJ
easat-9130	115	2	,	,	PUNCT
easat-9130	115	3	et	et	PROPN
easat-9130	115	4	al	al	PROPN
easat-9130	115	5	.	.	PUNCT
easat-9130	116	1	[	[	X
easat-9130	116	2	37	37	NUM
easat-9130	116	3	]	]	PUNCT
easat-9130	116	4	asserted	assert	VERB
easat-9130	116	5	that	that	SCONJ
easat-9130	116	6	technology	technology	NOUN
easat-9130	116	7	innovation	innovation	NOUN
easat-9130	116	8	has	have	AUX
easat-9130	116	9	meaningfully	meaningfully	ADV
easat-9130	116	10	transformed	transform	VERB
easat-9130	116	11	public	public	ADJ
easat-9130	116	12	sector	sector	NOUN
easat-9130	116	13	accounting	accounting	NOUN
easat-9130	116	14	.	.	PUNCT
easat-9130	117	1	incorporating	incorporate	VERB
easat-9130	117	2	emerging	emerge	VERB
easat-9130	117	3	technologies	technology	NOUN
easat-9130	117	4	has	have	AUX
easat-9130	117	5	revolutionized	revolutionize	VERB
easat-9130	117	6	governance	governance	NOUN
easat-9130	117	7	processes	process	NOUN
easat-9130	117	8	,	,	PUNCT
easat-9130	117	9	allowing	allow	VERB
easat-9130	117	10	governments	government	NOUN
easat-9130	117	11	to	to	PART
easat-9130	117	12	make	make	VERB
easat-9130	117	13	data	datum	NOUN
easat-9130	117	14	-	-	PUNCT
easat-9130	117	15	informed	inform	VERB
easat-9130	117	16	decisions	decision	NOUN
easat-9130	117	17	promoting	promote	VERB
easat-9130	117	18	long	long	ADJ
easat-9130	117	19	-	-	PUNCT
easat-9130	117	20	term	term	NOUN
easat-9130	117	21	sustainability	sustainability	NOUN
easat-9130	117	22	objectives	objective	NOUN
easat-9130	117	23	.	.	PUNCT
easat-9130	118	1	adopting	adopt	VERB
easat-9130	118	2	digital	digital	ADJ
easat-9130	118	3	technologies	technology	NOUN
easat-9130	118	4	and	and	CCONJ
easat-9130	118	5	data	datum	NOUN
easat-9130	118	6	-	-	PUNCT
easat-9130	118	7	driven	drive	VERB
easat-9130	118	8	decision	decision	NOUN
easat-9130	118	9	-	-	PUNCT
easat-9130	118	10	making	making	NOUN
easat-9130	118	11	enhances	enhance	NOUN
easat-9130	118	12	governance	governance	NOUN
easat-9130	118	13	effectiveness	effectiveness	NOUN
easat-9130	118	14	by	by	ADP
easat-9130	118	15	minimizing	minimize	VERB
easat-9130	118	16	inefficiencies	inefficiency	NOUN
easat-9130	118	17	and	and	CCONJ
easat-9130	118	18	fostering	foster	VERB
easat-9130	118	19	public	public	ADJ
easat-9130	118	20	participation	participation	NOUN
easat-9130	118	21	.	.	PUNCT
easat-9130	119	1	digital	digital	ADJ
easat-9130	119	2	technology	technology	NOUN
easat-9130	119	3	has	have	AUX
easat-9130	119	4	fundamentally	fundamentally	ADV
easat-9130	119	5	transformed	transform	VERB
easat-9130	119	6	public	public	ADJ
easat-9130	119	7	sector	sector	NOUN
easat-9130	119	8	accounting	accounting	NOUN
easat-9130	119	9	,	,	PUNCT
easat-9130	119	10	offering	offer	VERB
easat-9130	119	11	unparalleled	unparalleled	ADJ
easat-9130	119	12	prospects	prospect	NOUN
easat-9130	119	13	to	to	PART
easat-9130	119	14	improve	improve	VERB
easat-9130	119	15	openness	openness	NOUN
easat-9130	119	16	and	and	CCONJ
easat-9130	119	17	accountability	accountability	NOUN
easat-9130	120	1	[	[	X
easat-9130	120	2	38	38	NUM
easat-9130	120	3	]	]	PUNCT
easat-9130	120	4	.	.	PUNCT
easat-9130	121	1	these	these	DET
easat-9130	121	2	digital	digital	ADJ
easat-9130	121	3	technologies	technology	NOUN
easat-9130	121	4	provide	provide	VERB
easat-9130	121	5	stakeholders	stakeholder	NOUN
easat-9130	121	6	with	with	ADP
easat-9130	121	7	real	real	ADJ
easat-9130	121	8	-	-	PUNCT
easat-9130	121	9	time	time	NOUN
easat-9130	121	10	access	access	NOUN
easat-9130	121	11	to	to	ADP
easat-9130	121	12	financial	financial	ADJ
easat-9130	121	13	information	information	NOUN
easat-9130	121	14	and	and	CCONJ
easat-9130	121	15	data	datum	NOUN
easat-9130	121	16	,	,	PUNCT
easat-9130	121	17	fostering	foster	VERB
easat-9130	121	18	a	a	DET
easat-9130	121	19	more	more	ADV
easat-9130	121	20	transparent	transparent	ADJ
easat-9130	121	21	and	and	CCONJ
easat-9130	121	22	accountable	accountable	ADJ
easat-9130	121	23	public	public	ADJ
easat-9130	121	24	administration	administration	NOUN
easat-9130	121	25	.	.	PUNCT
easat-9130	122	1	2156	2156	NUM
easat-9130	122	2	edelweiss	edelweiss	PROPN
easat-9130	122	3	applied	apply	VERB
easat-9130	122	4	science	science	NOUN
easat-9130	122	5	and	and	CCONJ
easat-9130	122	6	technology	technology	NOUN
easat-9130	122	7	issn	issn	PROPN
easat-9130	122	8	:	:	PUNCT
easat-9130	122	9	2576	2576	NUM
easat-9130	122	10	-	-	SYM
easat-9130	122	11	8484	8484	NUM
easat-9130	122	12	vol	vol	NOUN
easat-9130	122	13	.	.	PROPN
easat-9130	123	1	9	9	NUM
easat-9130	123	2	,	,	PUNCT
easat-9130	123	3	no	no	INTJ
easat-9130	123	4	.	.	NOUN
easat-9130	123	5	7	7	NUM
easat-9130	123	6	:	:	PUNCT
easat-9130	123	7	2152	2152	NUM
easat-9130	123	8	-	-	SYM
easat-9130	123	9	2164	2164	NUM
easat-9130	123	10	,	,	PUNCT
easat-9130	123	11	2025	2025	NUM
easat-9130	123	12	doi	doi	NOUN
easat-9130	123	13	:	:	PUNCT
easat-9130	123	14	10.55214/2576	10.55214/2576	NUM
easat-9130	123	15	-	-	PUNCT
easat-9130	123	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	123	17	©	©	PROPN
easat-9130	123	18	2025	2025	NUM
easat-9130	123	19	by	by	ADP
easat-9130	123	20	the	the	DET
easat-9130	123	21	authors	author	NOUN
easat-9130	123	22	;	;	PUNCT
easat-9130	124	1	licensee	licensee	PROPN
easat-9130	124	2	learning	learn	VERB
easat-9130	124	3	gate	gate	NOUN
easat-9130	124	4	figure	figure	NOUN
easat-9130	124	5	1	1	NUM
easat-9130	124	6	.	.	PUNCT
easat-9130	124	7	conceptual	conceptual	ADJ
easat-9130	124	8	framework	framework	NOUN
easat-9130	124	9	.	.	PUNCT
easat-9130	125	1	ipsas	ipsas	PROPN
easat-9130	125	2	adoption	adoption	PROPN
easat-9130	125	3	,	,	PUNCT
easat-9130	125	4	coupled	couple	VERB
easat-9130	125	5	with	with	ADP
easat-9130	125	6	good	good	ADJ
easat-9130	125	7	governance	governance	NOUN
easat-9130	125	8	and	and	CCONJ
easat-9130	125	9	technological	technological	ADJ
easat-9130	125	10	innovation	innovation	NOUN
easat-9130	125	11	,	,	PUNCT
easat-9130	125	12	serves	serve	VERB
easat-9130	125	13	as	as	ADP
easat-9130	125	14	a	a	DET
easat-9130	125	15	catalyst	catalyst	NOUN
easat-9130	125	16	in	in	ADP
easat-9130	125	17	driving	drive	VERB
easat-9130	125	18	public	public	ADJ
easat-9130	125	19	sector	sector	NOUN
easat-9130	125	20	sustainability	sustainability	NOUN
easat-9130	125	21	.	.	PUNCT
easat-9130	126	1	this	this	DET
easat-9130	126	2	framework	framework	NOUN
easat-9130	126	3	,	,	PUNCT
easat-9130	126	4	as	as	SCONJ
easat-9130	126	5	shown	show	VERB
easat-9130	126	6	in	in	ADP
easat-9130	126	7	figure	figure	NOUN
easat-9130	126	8	1	1	NUM
easat-9130	126	9	,	,	PUNCT
easat-9130	126	10	integrates	integrate	VERB
easat-9130	126	11	the	the	DET
easat-9130	126	12	drivers	driver	NOUN
easat-9130	126	13	of	of	ADP
easat-9130	126	14	public	public	ADJ
easat-9130	126	15	sector	sector	NOUN
easat-9130	126	16	sustainability	sustainability	NOUN
easat-9130	126	17	to	to	PART
easat-9130	126	18	enhance	enhance	VERB
easat-9130	126	19	openness	openness	NOUN
easat-9130	126	20	,	,	PUNCT
easat-9130	126	21	accountability	accountability	NOUN
easat-9130	126	22	,	,	PUNCT
easat-9130	126	23	and	and	CCONJ
easat-9130	126	24	efficiency	efficiency	NOUN
easat-9130	126	25	in	in	ADP
easat-9130	126	26	public	public	ADJ
easat-9130	126	27	financial	financial	ADJ
easat-9130	126	28	management	management	NOUN
easat-9130	126	29	and	and	CCONJ
easat-9130	126	30	sustainability	sustainability	NOUN
easat-9130	126	31	emphasized	emphasize	VERB
easat-9130	126	32	that	that	SCONJ
easat-9130	126	33	adopting	adopt	VERB
easat-9130	126	34	ipsas	ipsa	NOUN
easat-9130	126	35	improves	improve	VERB
easat-9130	126	36	financial	financial	ADJ
easat-9130	126	37	reporting	reporting	NOUN
easat-9130	126	38	quality	quality	NOUN
easat-9130	126	39	,	,	PUNCT
easat-9130	126	40	leading	lead	VERB
easat-9130	126	41	to	to	ADP
easat-9130	126	42	better	well	ADJ
easat-9130	126	43	decision	decision	NOUN
easat-9130	126	44	-	-	PUNCT
easat-9130	126	45	making	make	VERB
easat-9130	126	46	and	and	CCONJ
easat-9130	126	47	resource	resource	NOUN
easat-9130	126	48	allocation	allocation	NOUN
easat-9130	126	49	.	.	PUNCT
easat-9130	127	1	technology	technology	NOUN
easat-9130	127	2	innovation	innovation	NOUN
easat-9130	127	3	enables	enable	VERB
easat-9130	127	4	the	the	DET
easat-9130	127	5	adaptation	adaptation	NOUN
easat-9130	127	6	of	of	ADP
easat-9130	127	7	accounting	accounting	NOUN
easat-9130	127	8	systems	system	NOUN
easat-9130	127	9	to	to	PART
easat-9130	127	10	meet	meet	VERB
easat-9130	127	11	ipsas	ipsas	ADJ
easat-9130	127	12	requirements	requirement	NOUN
easat-9130	127	13	,	,	PUNCT
easat-9130	127	14	thereby	thereby	ADV
easat-9130	127	15	enhancing	enhance	VERB
easat-9130	127	16	efficiency	efficiency	NOUN
easat-9130	127	17	.	.	PUNCT
easat-9130	128	1	technological	technological	ADJ
easat-9130	128	2	improvements	improvement	NOUN
easat-9130	128	3	facilitate	facilitate	VERB
easat-9130	128	4	the	the	DET
easat-9130	128	5	integration	integration	NOUN
easat-9130	128	6	of	of	ADP
easat-9130	128	7	ipsas	ipsa	NOUN
easat-9130	128	8	by	by	ADP
easat-9130	128	9	optimizing	optimize	VERB
easat-9130	128	10	processes	process	NOUN
easat-9130	128	11	and	and	CCONJ
easat-9130	128	12	enhancing	enhance	VERB
easat-9130	128	13	data	datum	NOUN
easat-9130	128	14	management	management	NOUN
easat-9130	128	15	,	,	PUNCT
easat-9130	128	16	which	which	PRON
easat-9130	128	17	is	be	AUX
easat-9130	128	18	essential	essential	ADJ
easat-9130	128	19	for	for	ADP
easat-9130	128	20	effective	effective	ADJ
easat-9130	128	21	financial	financial	ADJ
easat-9130	128	22	reporting	reporting	NOUN
easat-9130	128	23	.	.	PUNCT
easat-9130	129	1	an	an	DET
easat-9130	129	2	effective	effective	ADJ
easat-9130	129	3	governance	governance	NOUN
easat-9130	129	4	model	model	NOUN
easat-9130	129	5	prioritizing	prioritize	VERB
easat-9130	129	6	accountability	accountability	NOUN
easat-9130	129	7	,	,	PUNCT
easat-9130	129	8	transparency	transparency	NOUN
easat-9130	129	9	,	,	PUNCT
easat-9130	129	10	and	and	CCONJ
easat-9130	129	11	stakeholder	stakeholder	NOUN
easat-9130	129	12	involvement	involvement	NOUN
easat-9130	129	13	is	be	AUX
easat-9130	129	14	crucial	crucial	ADJ
easat-9130	129	15	in	in	ADP
easat-9130	129	16	sustaining	sustain	VERB
easat-9130	129	17	public	public	ADJ
easat-9130	129	18	sector	sector	NOUN
easat-9130	129	19	reforms	reform	NOUN
easat-9130	129	20	[	[	X
easat-9130	129	21	24	24	NUM
easat-9130	129	22	]	]	PUNCT
easat-9130	129	23	.	.	PUNCT
easat-9130	130	1	good	good	ADJ
easat-9130	130	2	governance	governance	NOUN
easat-9130	130	3	complements	complement	VERB
easat-9130	130	4	ipsas	ipsa	VERB
easat-9130	130	5	adoption	adoption	NOUN
easat-9130	130	6	by	by	ADP
easat-9130	130	7	fostering	foster	VERB
easat-9130	130	8	transparency	transparency	NOUN
easat-9130	130	9	,	,	PUNCT
easat-9130	130	10	ethical	ethical	ADJ
easat-9130	130	11	leadership	leadership	NOUN
easat-9130	130	12	and	and	CCONJ
easat-9130	130	13	effective	effective	ADJ
easat-9130	130	14	resource	resource	NOUN
easat-9130	130	15	management	management	NOUN
easat-9130	130	16	[	[	X
easat-9130	130	17	34	34	NUM
easat-9130	130	18	]	]	PUNCT
easat-9130	130	19	.	.	PUNCT
easat-9130	131	1	effective	effective	ADJ
easat-9130	131	2	governance	governance	NOUN
easat-9130	131	3	procedures	procedure	NOUN
easat-9130	131	4	guarantee	guarantee	VERB
easat-9130	131	5	that	that	SCONJ
easat-9130	131	6	public	public	ADJ
easat-9130	131	7	sector	sector	NOUN
easat-9130	131	8	organisations	organisation	NOUN
easat-9130	131	9	not	not	PART
easat-9130	131	10	only	only	ADV
easat-9130	131	11	adhere	adhere	VERB
easat-9130	131	12	to	to	ADP
easat-9130	131	13	regulations	regulation	NOUN
easat-9130	131	14	but	but	CCONJ
easat-9130	131	15	also	also	ADV
easat-9130	131	16	spearhead	spearhead	VERB
easat-9130	131	17	sustainability	sustainability	NOUN
easat-9130	131	18	measures	measure	NOUN
easat-9130	131	19	,	,	PUNCT
easat-9130	131	20	promoting	promote	VERB
easat-9130	131	21	the	the	DET
easat-9130	131	22	long	long	ADJ
easat-9130	131	23	-	-	PUNCT
easat-9130	131	24	term	term	NOUN
easat-9130	131	25	stability	stability	NOUN
easat-9130	131	26	of	of	ADP
easat-9130	131	27	the	the	DET
easat-9130	131	28	public	public	ADJ
easat-9130	131	29	sector	sector	NOUN
easat-9130	131	30	[	[	X
easat-9130	131	31	24	24	NUM
easat-9130	131	32	]	]	PUNCT
easat-9130	131	33	.	.	PUNCT
easat-9130	132	1	3	3	X
easat-9130	132	2	.	.	X
easat-9130	132	3	methodology	methodology	NOUN
easat-9130	132	4	this	this	DET
easat-9130	132	5	chapter	chapter	NOUN
easat-9130	132	6	employs	employ	VERB
easat-9130	132	7	a	a	DET
easat-9130	132	8	systematic	systematic	ADJ
easat-9130	132	9	review	review	NOUN
easat-9130	132	10	design	design	NOUN
easat-9130	132	11	to	to	PART
easat-9130	132	12	explore	explore	VERB
easat-9130	132	13	the	the	DET
easat-9130	132	14	themes	theme	NOUN
easat-9130	132	15	of	of	ADP
easat-9130	132	16	ipsas	ipsa	NOUN
easat-9130	132	17	adoption	adoption	NOUN
easat-9130	132	18	,	,	PUNCT
easat-9130	132	19	technological	technological	ADJ
easat-9130	132	20	innovation	innovation	NOUN
easat-9130	132	21	,	,	PUNCT
easat-9130	132	22	and	and	CCONJ
easat-9130	132	23	good	good	ADJ
easat-9130	132	24	governance	governance	NOUN
easat-9130	132	25	as	as	SCONJ
easat-9130	132	26	they	they	PRON
easat-9130	132	27	affect	affect	VERB
easat-9130	132	28	public	public	ADJ
easat-9130	132	29	sector	sector	NOUN
easat-9130	132	30	sustainability	sustainability	NOUN
easat-9130	132	31	.	.	PUNCT
easat-9130	133	1	a	a	DET
easat-9130	133	2	systematic	systematic	ADJ
easat-9130	133	3	literature	literature	NOUN
easat-9130	133	4	review	review	NOUN
easat-9130	133	5	(	(	PUNCT
easat-9130	133	6	slr	slr	NOUN
easat-9130	133	7	)	)	PUNCT
easat-9130	133	8	is	be	AUX
easat-9130	133	9	preferred	prefer	VERB
easat-9130	133	10	because	because	SCONJ
easat-9130	133	11	of	of	ADP
easat-9130	133	12	its	its	PRON
easat-9130	133	13	capability	capability	NOUN
easat-9130	133	14	to	to	PART
easat-9130	133	15	synthesize	synthesize	VERB
easat-9130	133	16	existing	exist	VERB
easat-9130	133	17	literature	literature	NOUN
easat-9130	133	18	and	and	CCONJ
easat-9130	133	19	identify	identify	VERB
easat-9130	133	20	gaps	gap	NOUN
easat-9130	133	21	in	in	ADP
easat-9130	133	22	the	the	DET
easat-9130	133	23	literature	literature	NOUN
easat-9130	134	1	[	[	X
easat-9130	134	2	38	38	NUM
easat-9130	134	3	]	]	PUNCT
easat-9130	134	4	.	.	PUNCT
easat-9130	135	1	the	the	DET
easat-9130	135	2	systematic	systematic	ADJ
easat-9130	135	3	literature	literature	PROPN
easat-9130	135	4	review	review	NOUN
easat-9130	135	5	sticks	stick	NOUN
easat-9130	135	6	to	to	ADP
easat-9130	135	7	the	the	DET
easat-9130	135	8	prisma	prisma	NOUN
easat-9130	135	9	(	(	PUNCT
easat-9130	135	10	preferred	prefer	VERB
easat-9130	135	11	reporting	reporting	NOUN
easat-9130	135	12	items	item	NOUN
easat-9130	135	13	for	for	ADP
easat-9130	135	14	systematic	systematic	ADJ
easat-9130	135	15	reviews	review	NOUN
easat-9130	135	16	and	and	CCONJ
easat-9130	135	17	meta	meta	NOUN
easat-9130	135	18	-	-	PUNCT
easat-9130	135	19	analyses	analysis	NOUN
easat-9130	135	20	)	)	PUNCT
easat-9130	135	21	guiding	guide	VERB
easat-9130	135	22	principle	principle	NOUN
easat-9130	135	23	in	in	ADP
easat-9130	135	24	ensuring	ensure	VERB
easat-9130	135	25	a	a	DET
easat-9130	135	26	clear	clear	ADJ
easat-9130	135	27	and	and	CCONJ
easat-9130	135	28	robust	robust	ADJ
easat-9130	135	29	methodological	methodological	ADJ
easat-9130	135	30	framework	framework	NOUN
easat-9130	135	31	.	.	PUNCT
easat-9130	136	1	this	this	DET
easat-9130	136	2	design	design	NOUN
easat-9130	136	3	facilitates	facilitate	VERB
easat-9130	136	4	a	a	DET
easat-9130	136	5	critical	critical	ADJ
easat-9130	136	6	study	study	NOUN
easat-9130	136	7	of	of	ADP
easat-9130	136	8	findings	finding	NOUN
easat-9130	136	9	from	from	ADP
easat-9130	136	10	several	several	ADJ
easat-9130	136	11	pertinent	pertinent	ADJ
easat-9130	136	12	publications	publication	NOUN
easat-9130	136	13	,	,	PUNCT
easat-9130	136	14	offering	offer	VERB
easat-9130	136	15	an	an	DET
easat-9130	136	16	all	all	PRON
easat-9130	136	17	-	-	PUNCT
easat-9130	136	18	inclusive	inclusive	ADJ
easat-9130	136	19	understanding	understanding	NOUN
easat-9130	136	20	of	of	ADP
easat-9130	136	21	the	the	DET
easat-9130	136	22	current	current	ADJ
easat-9130	136	23	research	research	NOUN
easat-9130	136	24	landscape	landscape	NOUN
easat-9130	136	25	.	.	PUNCT
easat-9130	137	1	the	the	DET
easat-9130	137	2	prisma	prisma	PROPN
easat-9130	137	3	flow	flow	NOUN
easat-9130	137	4	diagram	diagram	NOUN
easat-9130	137	5	outlines	outline	VERB
easat-9130	137	6	the	the	DET
easat-9130	137	7	procedures	procedure	NOUN
easat-9130	137	8	of	of	ADP
easat-9130	137	9	systematically	systematically	ADV
easat-9130	137	10	identifying	identifying	NOUN
easat-9130	137	11	,	,	PUNCT
easat-9130	137	12	screening	screen	VERB
easat-9130	137	13	and	and	CCONJ
easat-9130	137	14	selecting	select	VERB
easat-9130	137	15	relevant	relevant	ADJ
easat-9130	137	16	studies	study	NOUN
easat-9130	137	17	for	for	ADP
easat-9130	137	18	inclusion	inclusion	NOUN
easat-9130	137	19	in	in	ADP
easat-9130	137	20	the	the	DET
easat-9130	137	21	systematic	systematic	ADJ
easat-9130	137	22	review	review	NOUN
easat-9130	137	23	.	.	PUNCT
easat-9130	138	1	it	it	PRON
easat-9130	138	2	is	be	AUX
easat-9130	138	3	adapted	adapt	VERB
easat-9130	138	4	from	from	ADP
easat-9130	138	5	guidelines	guideline	NOUN
easat-9130	138	6	provided	provide	VERB
easat-9130	138	7	by	by	ADP
easat-9130	138	8	page	page	NOUN
easat-9130	138	9	,	,	PUNCT
easat-9130	138	10	et	et	PROPN
easat-9130	138	11	al	al	PROPN
easat-9130	138	12	.	.	PUNCT
easat-9130	139	1	[	[	X
easat-9130	139	2	39	39	NUM
easat-9130	139	3	]	]	PUNCT
easat-9130	139	4	and	and	CCONJ
easat-9130	139	5	ensures	ensure	VERB
easat-9130	139	6	transparency	transparency	NOUN
easat-9130	139	7	in	in	ADP
easat-9130	139	8	the	the	DET
easat-9130	139	9	literature	literature	NOUN
easat-9130	139	10	selection	selection	NOUN
easat-9130	139	11	process	process	NOUN
easat-9130	139	12	.	.	PUNCT
easat-9130	140	1	this	this	DET
easat-9130	140	2	approach	approach	NOUN
easat-9130	140	3	has	have	AUX
easat-9130	140	4	been	be	AUX
easat-9130	140	5	examined	examine	VERB
easat-9130	140	6	in	in	ADP
easat-9130	140	7	prior	prior	ADJ
easat-9130	140	8	literature	literature	NOUN
easat-9130	140	9	reviews	review	NOUN
easat-9130	140	10	addressing	address	VERB
easat-9130	140	11	public	public	ADJ
easat-9130	140	12	sector	sector	NOUN
easat-9130	140	13	governance	governance	NOUN
easat-9130	140	14	[	[	X
easat-9130	140	15	40	40	NUM
easat-9130	140	16	-	-	SYM
easat-9130	140	17	42	42	NUM
easat-9130	140	18	]	]	PUNCT
easat-9130	140	19	.	.	PUNCT
easat-9130	141	1	the	the	DET
easat-9130	141	2	sample	sample	NOUN
easat-9130	141	3	population	population	NOUN
easat-9130	141	4	for	for	ADP
easat-9130	141	5	this	this	DET
easat-9130	141	6	chapter	chapter	NOUN
easat-9130	141	7	comprised	comprise	VERB
easat-9130	141	8	scholarly	scholarly	ADJ
easat-9130	141	9	peer	peer	NOUN
easat-9130	141	10	-	-	PUNCT
easat-9130	141	11	reviewed	review	VERB
easat-9130	141	12	articles	article	NOUN
easat-9130	141	13	published	publish	VERB
easat-9130	141	14	on	on	ADP
easat-9130	141	15	ipsas	ipsa	NOUN
easat-9130	141	16	adoption	adoption	NOUN
easat-9130	141	17	,	,	PUNCT
easat-9130	141	18	technological	technological	ADJ
easat-9130	141	19	innovation	innovation	NOUN
easat-9130	141	20	,	,	PUNCT
easat-9130	141	21	and	and	CCONJ
easat-9130	141	22	good	good	ADJ
easat-9130	141	23	governance	governance	NOUN
easat-9130	141	24	as	as	ADP
easat-9130	141	25	a	a	DET
easat-9130	141	26	catalyst	catalyst	NOUN
easat-9130	141	27	for	for	ADP
easat-9130	141	28	the	the	DET
easat-9130	141	29	sustainability	sustainability	NOUN
easat-9130	141	30	of	of	ADP
easat-9130	141	31	the	the	DET
easat-9130	141	32	public	public	ADJ
easat-9130	141	33	sector	sector	NOUN
easat-9130	141	34	.	.	PUNCT
easat-9130	142	1	selection	selection	NOUN
easat-9130	142	2	criteria	criterion	NOUN
easat-9130	142	3	encompass	encompass	VERB
easat-9130	142	4	peer	peer	NOUN
easat-9130	142	5	-	-	PUNCT
easat-9130	142	6	reviewed	review	VERB
easat-9130	142	7	journals	journal	NOUN
easat-9130	142	8	,	,	PUNCT
easat-9130	142	9	conference	conference	NOUN
easat-9130	142	10	papers	paper	NOUN
easat-9130	142	11	,	,	PUNCT
easat-9130	142	12	and	and	CCONJ
easat-9130	142	13	book	book	NOUN
easat-9130	142	14	chapters	chapter	NOUN
easat-9130	142	15	.	.	PUNCT
easat-9130	143	1	the	the	DET
easat-9130	143	2	period	period	NOUN
easat-9130	143	3	for	for	ADP
easat-9130	143	4	the	the	DET
easat-9130	143	5	relevant	relevant	ADJ
easat-9130	143	6	literature	literature	NOUN
easat-9130	143	7	review	review	NOUN
easat-9130	143	8	extends	extend	VERB
easat-9130	143	9	from	from	ADP
easat-9130	143	10	2010	2010	NUM
easat-9130	143	11	to	to	ADP
easat-9130	143	12	2024	2024	NUM
easat-9130	143	13	.	.	PUNCT
easat-9130	144	1	the	the	DET
easat-9130	144	2	chapter	chapter	NOUN
easat-9130	144	3	2157	2157	NUM
easat-9130	144	4	edelweiss	edelweiss	PROPN
easat-9130	144	5	applied	apply	VERB
easat-9130	144	6	science	science	NOUN
easat-9130	144	7	and	and	CCONJ
easat-9130	144	8	technology	technology	NOUN
easat-9130	144	9	issn	issn	PROPN
easat-9130	144	10	:	:	PUNCT
easat-9130	144	11	2576	2576	NUM
easat-9130	144	12	-	-	SYM
easat-9130	144	13	8484	8484	NUM
easat-9130	144	14	vol	vol	NOUN
easat-9130	144	15	.	.	PROPN
easat-9130	145	1	9	9	NUM
easat-9130	145	2	,	,	PUNCT
easat-9130	145	3	no	no	INTJ
easat-9130	145	4	.	.	NOUN
easat-9130	145	5	7	7	NUM
easat-9130	145	6	:	:	PUNCT
easat-9130	145	7	2152	2152	NUM
easat-9130	145	8	-	-	SYM
easat-9130	145	9	2164	2164	NUM
easat-9130	145	10	,	,	PUNCT
easat-9130	145	11	2025	2025	NUM
easat-9130	145	12	doi	doi	NOUN
easat-9130	145	13	:	:	PUNCT
easat-9130	145	14	10.55214/2576	10.55214/2576	NUM
easat-9130	145	15	-	-	PUNCT
easat-9130	145	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	145	17	©	©	PROPN
easat-9130	145	18	2025	2025	NUM
easat-9130	145	19	by	by	ADP
easat-9130	145	20	the	the	DET
easat-9130	145	21	authors	author	NOUN
easat-9130	145	22	;	;	PUNCT
easat-9130	145	23	licensee	licensee	PROPN
easat-9130	145	24	learning	learning	NOUN
easat-9130	145	25	gate	gate	NOUN
easat-9130	145	26	concentrated	concentrate	VERB
easat-9130	145	27	on	on	ADP
easat-9130	145	28	the	the	DET
easat-9130	145	29	public	public	ADJ
easat-9130	145	30	sector	sector	NOUN
easat-9130	145	31	,	,	PUNCT
easat-9130	145	32	omitting	omit	VERB
easat-9130	145	33	studies	study	NOUN
easat-9130	145	34	related	relate	VERB
easat-9130	145	35	to	to	ADP
easat-9130	145	36	the	the	DET
easat-9130	145	37	private	private	ADJ
easat-9130	145	38	sector	sector	NOUN
easat-9130	145	39	.	.	PUNCT
easat-9130	146	1	this	this	PRON
easat-9130	146	2	is	be	AUX
easat-9130	146	3	to	to	PART
easat-9130	146	4	ensure	ensure	VERB
easat-9130	146	5	the	the	DET
easat-9130	146	6	relevance	relevance	NOUN
easat-9130	146	7	of	of	ADP
easat-9130	146	8	the	the	DET
easat-9130	146	9	findings	finding	NOUN
easat-9130	146	10	.	.	PUNCT
easat-9130	147	1	exclusion	exclusion	NOUN
easat-9130	147	2	and	and	CCONJ
easat-9130	147	3	inclusion	inclusion	NOUN
easat-9130	147	4	measures	measure	NOUN
easat-9130	147	5	guarantee	guarantee	VERB
easat-9130	147	6	that	that	SCONJ
easat-9130	147	7	only	only	ADV
easat-9130	147	8	papers	paper	NOUN
easat-9130	147	9	pertinent	pertinent	VERB
easat-9130	147	10	to	to	ADP
easat-9130	147	11	the	the	DET
easat-9130	147	12	study	study	NOUN
easat-9130	147	13	issues	issue	NOUN
easat-9130	147	14	are	be	AUX
easat-9130	147	15	included	include	VERB
easat-9130	147	16	in	in	ADP
easat-9130	147	17	the	the	DET
easat-9130	147	18	review	review	NOUN
easat-9130	147	19	.	.	PUNCT
easat-9130	148	1	identification	identification	NOUN
easat-9130	148	2	,	,	PUNCT
easat-9130	148	3	screening	screening	NOUN
easat-9130	148	4	,	,	PUNCT
easat-9130	148	5	eligibility	eligibility	NOUN
easat-9130	148	6	,	,	PUNCT
easat-9130	148	7	exclusion	exclusion	NOUN
easat-9130	148	8	and	and	CCONJ
easat-9130	148	9	inclusion	inclusion	NOUN
easat-9130	148	10	are	be	AUX
easat-9130	148	11	the	the	DET
easat-9130	148	12	steps	step	NOUN
easat-9130	148	13	.	.	PUNCT
easat-9130	149	1	figure	figure	NOUN
easat-9130	149	2	2	2	NUM
easat-9130	149	3	illustrates	illustrate	VERB
easat-9130	149	4	the	the	DET
easat-9130	149	5	procedures	procedure	NOUN
easat-9130	149	6	used	use	VERB
easat-9130	149	7	in	in	ADP
easat-9130	149	8	this	this	DET
easat-9130	149	9	investigation	investigation	NOUN
easat-9130	149	10	.	.	PUNCT
easat-9130	150	1	primarily	primarily	ADV
easat-9130	150	2	,	,	PUNCT
easat-9130	150	3	we	we	PRON
easat-9130	150	4	utilize	utilize	VERB
easat-9130	150	5	the	the	DET
easat-9130	150	6	terms	term	NOUN
easat-9130	150	7	deemed	deem	VERB
easat-9130	150	8	most	most	ADJ
easat-9130	150	9	pertinent	pertinent	ADJ
easat-9130	150	10	to	to	ADP
easat-9130	150	11	our	our	PRON
easat-9130	150	12	research	research	NOUN
easat-9130	150	13	to	to	PART
easat-9130	150	14	locate	locate	VERB
easat-9130	150	15	publications	publication	NOUN
easat-9130	150	16	about	about	ADP
easat-9130	150	17	the	the	DET
easat-9130	150	18	public	public	ADJ
easat-9130	150	19	sector	sector	NOUN
easat-9130	150	20	.	.	PUNCT
easat-9130	151	1	the	the	DET
easat-9130	151	2	researchers	researcher	NOUN
easat-9130	151	3	utilized	utilize	VERB
easat-9130	151	4	harzing	harze	VERB
easat-9130	151	5	[	[	X
easat-9130	151	6	43	43	NUM
easat-9130	151	7	]	]	PUNCT
easat-9130	151	8	publish	publish	VERB
easat-9130	151	9	or	or	CCONJ
easat-9130	151	10	perish	perish	ADJ
easat-9130	151	11	software	software	NOUN
easat-9130	151	12	to	to	PART
easat-9130	151	13	enable	enable	VERB
easat-9130	151	14	access	access	NOUN
easat-9130	151	15	to	to	ADP
easat-9130	151	16	the	the	DET
easat-9130	151	17	raw	raw	ADJ
easat-9130	151	18	data	datum	NOUN
easat-9130	151	19	.	.	PUNCT
easat-9130	152	1	the	the	DET
easat-9130	152	2	main	main	ADJ
easat-9130	152	3	aim	aim	NOUN
easat-9130	152	4	of	of	ADP
easat-9130	152	5	employing	employ	VERB
easat-9130	152	6	this	this	DET
easat-9130	152	7	software	software	NOUN
easat-9130	152	8	in	in	ADP
easat-9130	152	9	the	the	DET
easat-9130	152	10	research	research	NOUN
easat-9130	152	11	is	be	AUX
easat-9130	152	12	to	to	PART
easat-9130	152	13	analyze	analyze	VERB
easat-9130	152	14	the	the	DET
easat-9130	152	15	articles	article	NOUN
easat-9130	152	16	obtained	obtain	VERB
easat-9130	152	17	from	from	ADP
easat-9130	152	18	the	the	DET
easat-9130	152	19	web	web	NOUN
easat-9130	152	20	of	of	ADP
easat-9130	152	21	science	science	NOUN
easat-9130	152	22	,	,	PUNCT
easat-9130	152	23	crossref	crossref	PROPN
easat-9130	152	24	,	,	PUNCT
easat-9130	152	25	scopus	scopus	PROPN
easat-9130	152	26	,	,	PUNCT
easat-9130	152	27	and	and	CCONJ
easat-9130	152	28	google	google	PROPN
easat-9130	152	29	scholar	scholar	NOUN
easat-9130	152	30	databases	database	NOUN
easat-9130	152	31	[	[	X
easat-9130	152	32	43	43	NUM
easat-9130	152	33	]	]	PUNCT
easat-9130	152	34	.	.	PUNCT
easat-9130	153	1	after	after	ADP
easat-9130	153	2	removing	remove	VERB
easat-9130	153	3	duplicates	duplicate	NOUN
easat-9130	153	4	,	,	PUNCT
easat-9130	153	5	206	206	NUM
easat-9130	153	6	records	record	NOUN
easat-9130	153	7	remained	remain	VERB
easat-9130	153	8	.	.	PUNCT
easat-9130	154	1	the	the	DET
easat-9130	154	2	step	step	NOUN
easat-9130	154	3	ensures	ensure	VERB
easat-9130	154	4	that	that	SCONJ
easat-9130	154	5	only	only	ADV
easat-9130	154	6	studies	study	NOUN
easat-9130	154	7	related	relate	VERB
easat-9130	154	8	to	to	ADP
easat-9130	154	9	the	the	DET
easat-9130	154	10	research	research	NOUN
easat-9130	154	11	topic	topic	NOUN
easat-9130	154	12	proceed	proceed	VERB
easat-9130	154	13	to	to	ADP
easat-9130	154	14	the	the	DET
easat-9130	154	15	next	next	ADJ
easat-9130	154	16	phase	phase	NOUN
easat-9130	154	17	.	.	PUNCT
easat-9130	155	1	during	during	ADP
easat-9130	155	2	this	this	DET
easat-9130	155	3	process	process	NOUN
easat-9130	155	4	,	,	PUNCT
easat-9130	155	5	160	160	NUM
easat-9130	155	6	records	record	NOUN
easat-9130	155	7	were	be	AUX
easat-9130	155	8	removed	remove	VERB
easat-9130	155	9	as	as	SCONJ
easat-9130	155	10	they	they	PRON
easat-9130	155	11	did	do	AUX
easat-9130	155	12	not	not	PART
easat-9130	155	13	satisfy	satisfy	VERB
easat-9130	155	14	the	the	DET
easat-9130	155	15	pre	pre	ADJ
easat-9130	155	16	-	-	ADJ
easat-9130	155	17	established	established	ADJ
easat-9130	155	18	inclusion	inclusion	NOUN
easat-9130	155	19	criteria	criterion	NOUN
easat-9130	155	20	.	.	PUNCT
easat-9130	156	1	the	the	DET
easat-9130	156	2	chapter	chapter	NOUN
easat-9130	156	3	further	far	ADV
easat-9130	156	4	engaged	engage	VERB
easat-9130	156	5	in	in	ADP
easat-9130	156	6	the	the	DET
easat-9130	156	7	initial	initial	ADJ
easat-9130	156	8	screening	screening	NOUN
easat-9130	156	9	of	of	ADP
easat-9130	156	10	the	the	DET
easat-9130	156	11	keywords	keyword	NOUN
easat-9130	156	12	in	in	ADP
easat-9130	156	13	the	the	DET
easat-9130	156	14	topic	topic	NOUN
easat-9130	156	15	,	,	PUNCT
easat-9130	156	16	especially	especially	ADV
easat-9130	156	17	as	as	SCONJ
easat-9130	156	18	they	they	PRON
easat-9130	156	19	relate	relate	VERB
easat-9130	156	20	to	to	ADP
easat-9130	156	21	the	the	DET
easat-9130	156	22	public	public	ADJ
easat-9130	156	23	sector	sector	NOUN
easat-9130	156	24	.	.	PUNCT
easat-9130	157	1	this	this	PRON
easat-9130	157	2	further	far	ADV
easat-9130	157	3	reduced	reduce	VERB
easat-9130	157	4	the	the	DET
easat-9130	157	5	sample	sample	NOUN
easat-9130	157	6	to	to	ADP
easat-9130	157	7	46	46	NUM
easat-9130	157	8	.	.	PUNCT
easat-9130	158	1	this	this	PRON
easat-9130	158	2	leaves	leave	VERB
easat-9130	158	3	46	46	NUM
easat-9130	158	4	studies	study	NOUN
easat-9130	158	5	eligible	eligible	ADJ
easat-9130	158	6	for	for	ADP
easat-9130	158	7	more	more	ADV
easat-9130	158	8	detailed	detailed	ADJ
easat-9130	158	9	evaluation	evaluation	NOUN
easat-9130	158	10	.	.	PUNCT
easat-9130	159	1	exclusion	exclusion	NOUN
easat-9130	159	2	and	and	CCONJ
easat-9130	159	3	inclusion	inclusion	NOUN
easat-9130	159	4	measures	measure	NOUN
easat-9130	159	5	were	be	AUX
easat-9130	159	6	established	establish	VERB
easat-9130	159	7	to	to	PART
easat-9130	159	8	ensure	ensure	VERB
easat-9130	159	9	that	that	SCONJ
easat-9130	159	10	only	only	ADV
easat-9130	159	11	literature	literature	NOUN
easat-9130	159	12	relevant	relevant	ADJ
easat-9130	159	13	to	to	ADP
easat-9130	159	14	the	the	DET
easat-9130	159	15	research	research	NOUN
easat-9130	159	16	questions	question	NOUN
easat-9130	159	17	is	be	AUX
easat-9130	159	18	contained	contain	VERB
easat-9130	159	19	within	within	ADP
easat-9130	159	20	the	the	DET
easat-9130	159	21	review	review	NOUN
easat-9130	159	22	.	.	PUNCT
easat-9130	160	1	the	the	DET
easat-9130	160	2	eligibility	eligibility	NOUN
easat-9130	160	3	stage	stage	NOUN
easat-9130	160	4	encompasses	encompass	VERB
easat-9130	160	5	a	a	DET
easat-9130	160	6	thorough	thorough	ADJ
easat-9130	160	7	review	review	NOUN
easat-9130	160	8	of	of	ADP
easat-9130	160	9	the	the	DET
easat-9130	160	10	full	full	ADJ
easat-9130	160	11	texts	text	NOUN
easat-9130	160	12	of	of	ADP
easat-9130	160	13	the	the	DET
easat-9130	160	14	remaining	remain	VERB
easat-9130	160	15	46	46	NUM
easat-9130	160	16	studies	study	NOUN
easat-9130	160	17	.	.	PUNCT
easat-9130	161	1	each	each	DET
easat-9130	161	2	study	study	NOUN
easat-9130	161	3	was	be	AUX
easat-9130	161	4	assessed	assess	VERB
easat-9130	161	5	against	against	ADP
easat-9130	161	6	stricter	strict	ADJ
easat-9130	161	7	criteria	criterion	NOUN
easat-9130	161	8	to	to	PART
easat-9130	161	9	ensure	ensure	VERB
easat-9130	161	10	it	it	PRON
easat-9130	161	11	aligned	align	VERB
easat-9130	161	12	with	with	ADP
easat-9130	161	13	the	the	DET
easat-9130	161	14	research	research	NOUN
easat-9130	161	15	objectives	objective	NOUN
easat-9130	161	16	.	.	PUNCT
easat-9130	162	1	it	it	PRON
easat-9130	162	2	was	be	AUX
easat-9130	162	3	decided	decide	VERB
easat-9130	162	4	that	that	SCONJ
easat-9130	162	5	of	of	ADP
easat-9130	162	6	these	these	DET
easat-9130	162	7	32	32	NUM
easat-9130	162	8	,	,	PUNCT
easat-9130	162	9	they	they	PRON
easat-9130	162	10	were	be	AUX
easat-9130	162	11	related	relate	VERB
easat-9130	162	12	to	to	ADP
easat-9130	162	13	the	the	DET
easat-9130	162	14	research	research	NOUN
easat-9130	162	15	question	question	NOUN
easat-9130	162	16	.	.	PUNCT
easat-9130	163	1	the	the	DET
easat-9130	163	2	research	research	NOUN
easat-9130	163	3	question	question	NOUN
easat-9130	163	4	addressed	address	VERB
easat-9130	163	5	by	by	ADP
easat-9130	163	6	the	the	DET
easat-9130	163	7	32	32	NUM
easat-9130	163	8	articles	article	NOUN
easat-9130	163	9	in	in	ADP
easat-9130	163	10	the	the	DET
easat-9130	163	11	systematic	systematic	ADJ
easat-9130	163	12	literature	literature	NOUN
easat-9130	163	13	review	review	NOUN
easat-9130	163	14	focuses	focus	VERB
easat-9130	163	15	on	on	ADP
easat-9130	163	16	the	the	DET
easat-9130	163	17	key	key	ADJ
easat-9130	163	18	topic	topic	NOUN
easat-9130	163	19	,	,	PUNCT
easat-9130	163	20	especially	especially	ADV
easat-9130	163	21	as	as	SCONJ
easat-9130	163	22	it	it	PRON
easat-9130	163	23	relates	relate	VERB
easat-9130	163	24	to	to	ADP
easat-9130	163	25	the	the	DET
easat-9130	163	26	sustainability	sustainability	NOUN
easat-9130	163	27	of	of	ADP
easat-9130	163	28	the	the	DET
easat-9130	163	29	public	public	ADJ
easat-9130	163	30	sector	sector	NOUN
easat-9130	163	31	.	.	PUNCT
easat-9130	164	1	these	these	DET
easat-9130	164	2	studies	study	NOUN
easat-9130	164	3	fulfilled	fulfil	VERB
easat-9130	164	4	all	all	DET
easat-9130	164	5	the	the	DET
easat-9130	164	6	inclusion	inclusion	NOUN
easat-9130	164	7	criteria	criterion	NOUN
easat-9130	164	8	and	and	CCONJ
easat-9130	164	9	formed	form	VERB
easat-9130	164	10	the	the	DET
easat-9130	164	11	basis	basis	NOUN
easat-9130	164	12	of	of	ADP
easat-9130	164	13	the	the	DET
easat-9130	164	14	systematic	systematic	ADJ
easat-9130	164	15	review	review	NOUN
easat-9130	164	16	.	.	PUNCT
easat-9130	165	1	this	this	DET
easat-9130	165	2	final	final	ADJ
easat-9130	165	3	list	list	NOUN
easat-9130	165	4	ensures	ensure	VERB
easat-9130	165	5	that	that	SCONJ
easat-9130	165	6	the	the	DET
easat-9130	165	7	findings	finding	NOUN
easat-9130	165	8	are	be	AUX
easat-9130	165	9	based	base	VERB
easat-9130	165	10	on	on	ADP
easat-9130	165	11	relevant	relevant	ADJ
easat-9130	165	12	and	and	CCONJ
easat-9130	165	13	high	high	ADJ
easat-9130	165	14	-	-	PUNCT
easat-9130	165	15	quality	quality	NOUN
easat-9130	165	16	evidence	evidence	NOUN
easat-9130	165	17	.	.	PUNCT
easat-9130	166	1	2158	2158	NUM
easat-9130	166	2	edelweiss	edelweiss	PROPN
easat-9130	166	3	applied	apply	VERB
easat-9130	166	4	science	science	NOUN
easat-9130	166	5	and	and	CCONJ
easat-9130	166	6	technology	technology	NOUN
easat-9130	166	7	issn	issn	PROPN
easat-9130	166	8	:	:	PUNCT
easat-9130	166	9	2576	2576	NUM
easat-9130	166	10	-	-	SYM
easat-9130	166	11	8484	8484	NUM
easat-9130	166	12	vol	vol	NOUN
easat-9130	166	13	.	.	PROPN
easat-9130	167	1	9	9	NUM
easat-9130	167	2	,	,	PUNCT
easat-9130	167	3	no	no	INTJ
easat-9130	167	4	.	.	NOUN
easat-9130	167	5	7	7	NUM
easat-9130	167	6	:	:	PUNCT
easat-9130	167	7	2152	2152	NUM
easat-9130	167	8	-	-	SYM
easat-9130	167	9	2164	2164	NUM
easat-9130	167	10	,	,	PUNCT
easat-9130	167	11	2025	2025	NUM
easat-9130	167	12	doi	doi	NOUN
easat-9130	167	13	:	:	PUNCT
easat-9130	167	14	10.55214/2576	10.55214/2576	NUM
easat-9130	167	15	-	-	PUNCT
easat-9130	167	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	167	17	©	©	PROPN
easat-9130	167	18	2025	2025	NUM
easat-9130	167	19	by	by	ADP
easat-9130	167	20	the	the	DET
easat-9130	167	21	authors	author	NOUN
easat-9130	167	22	;	;	PUNCT
easat-9130	167	23	licensee	licensee	PROPN
easat-9130	167	24	learning	learn	VERB
easat-9130	167	25	gate	gate	NOUN
easat-9130	167	26	figure	figure	NOUN
easat-9130	167	27	2	2	NUM
easat-9130	167	28	.	.	PUNCT
easat-9130	167	29	prisma	prisma	PROPN
easat-9130	167	30	chart	chart	PROPN
easat-9130	167	31	.	.	PUNCT
easat-9130	168	1	source	source	NOUN
easat-9130	168	2	:	:	PUNCT
easat-9130	168	3	procedure	procedure	NOUN
easat-9130	168	4	for	for	ADP
easat-9130	168	5	the	the	DET
easat-9130	168	6	selection	selection	NOUN
easat-9130	168	7	of	of	ADP
easat-9130	168	8	papers	paper	NOUN
easat-9130	168	9	.	.	PUNCT
easat-9130	169	1	adapted	adapt	VERB
easat-9130	169	2	prisma	prisma	PROPN
easat-9130	169	3	flow	flow	NOUN
easat-9130	169	4	diagram	diagram	NOUN
easat-9130	169	5	page	page	NOUN
easat-9130	169	6	,	,	PUNCT
easat-9130	169	7	et	et	PROPN
easat-9130	169	8	al	al	PROPN
easat-9130	169	9	.	.	PUNCT
easat-9130	170	1	[	[	X
easat-9130	170	2	39	39	NUM
easat-9130	170	3	]	]	PUNCT
easat-9130	170	4	.	.	PUNCT
easat-9130	171	1	the	the	DET
easat-9130	171	2	casp	casp	PROPN
easat-9130	171	3	method	method	NOUN
easat-9130	171	4	refers	refer	VERB
easat-9130	171	5	to	to	ADP
easat-9130	171	6	the	the	DET
easat-9130	171	7	critical	critical	ADJ
easat-9130	171	8	appraisal	appraisal	NOUN
easat-9130	171	9	skills	skill	NOUN
easat-9130	171	10	programme	programme	NOUN
easat-9130	171	11	(	(	PUNCT
easat-9130	171	12	casp	casp	NOUN
easat-9130	171	13	)	)	PUNCT
easat-9130	171	14	,	,	PUNCT
easat-9130	171	15	which	which	PRON
easat-9130	171	16	provides	provide	VERB
easat-9130	171	17	a	a	DET
easat-9130	171	18	systematic	systematic	ADJ
easat-9130	171	19	approach	approach	NOUN
easat-9130	171	20	to	to	ADP
easat-9130	171	21	appraising	appraise	VERB
easat-9130	171	22	research	research	NOUN
easat-9130	171	23	papers	paper	NOUN
easat-9130	171	24	[	[	X
easat-9130	171	25	44	44	NUM
easat-9130	171	26	]	]	PUNCT
easat-9130	171	27	.	.	PUNCT
easat-9130	172	1	it	it	PRON
easat-9130	172	2	offers	offer	VERB
easat-9130	172	3	checklists	checklist	NOUN
easat-9130	172	4	designed	design	VERB
easat-9130	172	5	to	to	PART
easat-9130	172	6	critically	critically	ADV
easat-9130	172	7	assess	assess	VERB
easat-9130	172	8	the	the	DET
easat-9130	172	9	relevance	relevance	NOUN
easat-9130	172	10	,	,	PUNCT
easat-9130	172	11	validity	validity	NOUN
easat-9130	172	12	and	and	CCONJ
easat-9130	172	13	results	result	NOUN
easat-9130	172	14	of	of	ADP
easat-9130	172	15	various	various	ADJ
easat-9130	172	16	types	type	NOUN
easat-9130	172	17	of	of	ADP
easat-9130	172	18	research	research	NOUN
easat-9130	172	19	studies	study	NOUN
easat-9130	172	20	,	,	PUNCT
easat-9130	172	21	such	such	ADJ
easat-9130	172	22	as	as	ADP
easat-9130	172	23	randomised	randomised	ADJ
easat-9130	172	24	controlled	control	VERB
easat-9130	172	25	trials	trial	NOUN
easat-9130	172	26	,	,	PUNCT
easat-9130	172	27	cohort	cohort	NOUN
easat-9130	172	28	studies	study	NOUN
easat-9130	172	29	,	,	PUNCT
easat-9130	172	30	qualitative	qualitative	ADJ
easat-9130	172	31	research	research	NOUN
easat-9130	172	32	,	,	PUNCT
easat-9130	172	33	case	case	NOUN
easat-9130	172	34	-	-	PUNCT
easat-9130	172	35	control	control	NOUN
easat-9130	172	36	studies	study	NOUN
easat-9130	172	37	and	and	CCONJ
easat-9130	172	38	systematic	systematic	ADJ
easat-9130	172	39	reviews	review	NOUN
easat-9130	172	40	[	[	X
easat-9130	172	41	44	44	NUM
easat-9130	172	42	]	]	PUNCT
easat-9130	172	43	.	.	PUNCT
easat-9130	173	1	2159	2159	NUM
easat-9130	173	2	edelweiss	edelweiss	PROPN
easat-9130	173	3	applied	apply	VERB
easat-9130	173	4	science	science	NOUN
easat-9130	173	5	and	and	CCONJ
easat-9130	173	6	technology	technology	NOUN
easat-9130	173	7	issn	issn	PROPN
easat-9130	173	8	:	:	PUNCT
easat-9130	173	9	2576	2576	NUM
easat-9130	173	10	-	-	SYM
easat-9130	173	11	8484	8484	NUM
easat-9130	173	12	vol	vol	NOUN
easat-9130	173	13	.	.	PROPN
easat-9130	174	1	9	9	NUM
easat-9130	174	2	,	,	PUNCT
easat-9130	174	3	no	no	INTJ
easat-9130	174	4	.	.	NOUN
easat-9130	174	5	7	7	NUM
easat-9130	174	6	:	:	PUNCT
easat-9130	174	7	2152	2152	NUM
easat-9130	174	8	-	-	SYM
easat-9130	174	9	2164	2164	NUM
easat-9130	174	10	,	,	PUNCT
easat-9130	174	11	2025	2025	NUM
easat-9130	174	12	doi	doi	NOUN
easat-9130	174	13	:	:	PUNCT
easat-9130	174	14	10.55214/2576	10.55214/2576	NUM
easat-9130	174	15	-	-	PUNCT
easat-9130	174	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	174	17	©	©	PROPN
easat-9130	174	18	2025	2025	NUM
easat-9130	174	19	by	by	ADP
easat-9130	174	20	the	the	DET
easat-9130	174	21	authors	author	NOUN
easat-9130	174	22	;	;	PUNCT
easat-9130	174	23	licensee	licensee	PROPN
easat-9130	174	24	learning	learn	VERB
easat-9130	174	25	gate	gate	NOUN
easat-9130	174	26	table	table	NOUN
easat-9130	174	27	1	1	NUM
easat-9130	174	28	.	.	PUNCT
easat-9130	174	29	inclusion	inclusion	NOUN
easat-9130	174	30	/	/	SYM
easat-9130	174	31	exclusion	exclusion	NOUN
easat-9130	174	32	questions	question	NOUN
easat-9130	174	33	.	.	PUNCT
easat-9130	175	1	question	question	NOUN
easat-9130	175	2	appraisal	appraisal	NOUN
easat-9130	175	3	question	question	NOUN
easat-9130	175	4	q1	q1	NOUN
easat-9130	175	5	is	be	AUX
easat-9130	175	6	the	the	DET
easat-9130	175	7	research	research	NOUN
easat-9130	175	8	question	question	NOUN
easat-9130	175	9	clearly	clearly	ADV
easat-9130	175	10	defined	define	VERB
easat-9130	175	11	?	?	PUNCT
easat-9130	176	1	q2	q2	NOUN
easat-9130	176	2	is	be	AUX
easat-9130	176	3	the	the	DET
easat-9130	176	4	use	use	NOUN
easat-9130	176	5	of	of	ADP
easat-9130	176	6	a	a	DET
easat-9130	176	7	qualitative	qualitative	ADJ
easat-9130	176	8	approach	approach	NOUN
easat-9130	176	9	appropriate	appropriate	ADJ
easat-9130	176	10	for	for	ADP
easat-9130	176	11	the	the	DET
easat-9130	176	12	study	study	NOUN
easat-9130	176	13	?	?	PUNCT
easat-9130	177	1	q3	q3	PROPN
easat-9130	177	2	does	do	AUX
easat-9130	177	3	the	the	DET
easat-9130	177	4	chosen	choose	VERB
easat-9130	177	5	research	research	NOUN
easat-9130	177	6	design	design	NOUN
easat-9130	177	7	appropriately	appropriately	ADV
easat-9130	177	8	reflect	reflect	VERB
easat-9130	177	9	the	the	DET
easat-9130	177	10	research	research	NOUN
easat-9130	177	11	objective	objective	NOUN
easat-9130	177	12	?	?	PUNCT
easat-9130	178	1	q4	q4	NOUN
easat-9130	178	2	sampling	sample	VERB
easat-9130	178	3	strategy	strategy	NOUN
easat-9130	178	4	:	:	PUNCT
easat-9130	178	5	suitable	suitable	ADJ
easat-9130	178	6	?	?	PUNCT
easat-9130	179	1	q5	q5	PROPN
easat-9130	179	2	was	be	AUX
easat-9130	179	3	data	data	NOUN
easat-9130	179	4	collection	collection	NOUN
easat-9130	179	5	conducted	conduct	VERB
easat-9130	179	6	in	in	ADP
easat-9130	179	7	a	a	DET
easat-9130	179	8	manner	manner	NOUN
easat-9130	179	9	that	that	PRON
easat-9130	179	10	sufficiently	sufficiently	ADV
easat-9130	179	11	addresses	address	VERB
easat-9130	179	12	the	the	DET
easat-9130	179	13	research	research	NOUN
easat-9130	179	14	problem	problem	NOUN
easat-9130	179	15	?	?	PUNCT
easat-9130	180	1	q6	q6	PROPN
easat-9130	180	2	has	have	VERB
easat-9130	180	3	the	the	DET
easat-9130	180	4	interaction	interaction	NOUN
easat-9130	180	5	between	between	ADP
easat-9130	180	6	the	the	DET
easat-9130	180	7	researcher	researcher	NOUN
easat-9130	180	8	and	and	CCONJ
easat-9130	180	9	participants	participant	NOUN
easat-9130	180	10	been	be	AUX
easat-9130	180	11	thoroughly	thoroughly	ADV
easat-9130	180	12	considered	consider	VERB
easat-9130	180	13	?	?	PUNCT
easat-9130	181	1	q7	q7	PROPN
easat-9130	181	2	are	be	AUX
easat-9130	181	3	ethical	ethical	ADJ
easat-9130	181	4	concerns	concern	NOUN
easat-9130	181	5	adequately	adequately	ADV
easat-9130	181	6	addressed	address	VERB
easat-9130	181	7	within	within	ADP
easat-9130	181	8	the	the	DET
easat-9130	181	9	study	study	NOUN
easat-9130	181	10	?	?	PUNCT
easat-9130	182	1	q8	q8	PROPN
easat-9130	182	2	is	be	AUX
easat-9130	182	3	the	the	DET
easat-9130	182	4	process	process	NOUN
easat-9130	182	5	of	of	ADP
easat-9130	182	6	data	datum	NOUN
easat-9130	182	7	analysis	analysis	NOUN
easat-9130	182	8	thorough	thorough	ADJ
easat-9130	182	9	and	and	CCONJ
easat-9130	182	10	methodologically	methodologically	ADV
easat-9130	182	11	sound	sound	ADJ
easat-9130	182	12	?	?	PUNCT
easat-9130	183	1	q9	q9	PROPN
easat-9130	183	2	are	be	AUX
easat-9130	183	3	the	the	DET
easat-9130	183	4	study	study	NOUN
easat-9130	183	5	's	's	PART
easat-9130	183	6	results	result	NOUN
easat-9130	183	7	clearly	clearly	ADV
easat-9130	183	8	and	and	CCONJ
easat-9130	183	9	coherently	coherently	ADV
easat-9130	183	10	presented	present	VERB
easat-9130	183	11	?	?	PUNCT
easat-9130	184	1	q10	q10	PROPN
easat-9130	184	2	does	do	AUX
easat-9130	184	3	the	the	DET
easat-9130	184	4	study	study	NOUN
easat-9130	184	5	offer	offer	VERB
easat-9130	184	6	a	a	DET
easat-9130	184	7	valuable	valuable	ADJ
easat-9130	184	8	contribution	contribution	NOUN
easat-9130	184	9	?	?	PUNCT
easat-9130	185	1	table	table	NOUN
easat-9130	185	2	2	2	NUM
easat-9130	185	3	.	.	X
easat-9130	185	4	inclusion	inclusion	NOUN
easat-9130	185	5	/	/	SYM
easat-9130	185	6	exclusion	exclusion	NOUN
easat-9130	185	7	report	report	NOUN
easat-9130	185	8	.	.	PUNCT
easat-9130	186	1	the	the	DET
easat-9130	186	2	articles	article	NOUN
easat-9130	186	3	retrieved	retrieve	VERB
easat-9130	186	4	through	through	ADP
easat-9130	186	5	the	the	DET
easat-9130	186	6	prisma	prisma	NOUN
easat-9130	186	7	method	method	NOUN
easat-9130	186	8	were	be	AUX
easat-9130	186	9	evaluated	evaluate	VERB
easat-9130	186	10	based	base	VERB
easat-9130	186	11	on	on	ADP
easat-9130	186	12	their	their	PRON
easat-9130	186	13	ability	ability	NOUN
easat-9130	186	14	to	to	PART
easat-9130	186	15	address	address	VERB
easat-9130	186	16	the	the	DET
easat-9130	186	17	ten	ten	NUM
easat-9130	186	18	critical	critical	ADJ
easat-9130	186	19	questions	question	NOUN
easat-9130	186	20	outlined	outline	VERB
easat-9130	186	21	by	by	ADP
easat-9130	186	22	the	the	DET
easat-9130	186	23	casp	casp	NOUN
easat-9130	186	24	(	(	PUNCT
easat-9130	186	25	critical	critical	ADJ
easat-9130	186	26	appraisal	appraisal	NOUN
easat-9130	186	27	skills	skill	NOUN
easat-9130	186	28	programme	programme	NOUN
easat-9130	186	29	)	)	PUNCT
easat-9130	186	30	scoring	scoring	NOUN
easat-9130	186	31	system	system	NOUN
easat-9130	186	32	,	,	PUNCT
easat-9130	186	33	which	which	PRON
easat-9130	186	34	assesses	assess	VERB
easat-9130	186	35	the	the	DET
easat-9130	186	36	quality	quality	NOUN
easat-9130	186	37	of	of	ADP
easat-9130	186	38	research	research	NOUN
easat-9130	186	39	studies	study	NOUN
easat-9130	186	40	[	[	X
easat-9130	186	41	44	44	NUM
easat-9130	186	42	]	]	PUNCT
easat-9130	186	43	.	.	PUNCT
easat-9130	187	1	the	the	DET
easat-9130	187	2	questions	question	NOUN
easat-9130	187	3	used	use	VERB
easat-9130	187	4	for	for	ADP
easat-9130	187	5	the	the	DET
easat-9130	187	6	assessment	assessment	NOUN
easat-9130	187	7	are	be	AUX
easat-9130	187	8	listed	list	VERB
easat-9130	187	9	in	in	ADP
easat-9130	187	10	table	table	NOUN
easat-9130	187	11	1	1	NUM
easat-9130	187	12	,	,	PUNCT
easat-9130	187	13	and	and	CCONJ
easat-9130	187	14	the	the	DET
easat-9130	187	15	scoring	scoring	NOUN
easat-9130	187	16	outcomes	outcome	NOUN
easat-9130	187	17	for	for	ADP
easat-9130	187	18	the	the	DET
easat-9130	187	19	articles	article	NOUN
easat-9130	187	20	are	be	AUX
easat-9130	187	21	presented	present	VERB
easat-9130	187	22	in	in	ADP
easat-9130	187	23	table	table	NOUN
easat-9130	187	24	2	2	NUM
easat-9130	187	25	.	.	PUNCT
easat-9130	188	1	in	in	ADP
easat-9130	188	2	this	this	DET
easat-9130	188	3	evaluation	evaluation	NOUN
easat-9130	188	4	,	,	PUNCT
easat-9130	188	5	a	a	DET
easat-9130	188	6	score	score	NOUN
easat-9130	188	7	of	of	ADP
easat-9130	188	8	"	"	PUNCT
easat-9130	188	9	yes	yes	INTJ
easat-9130	188	10	"	"	PUNCT
easat-9130	188	11	was	be	AUX
easat-9130	188	12	assigned	assign	VERB
easat-9130	188	13	1	1	NUM
easat-9130	188	14	point	point	NOUN
easat-9130	188	15	,	,	PUNCT
easat-9130	188	16	"	"	PUNCT
easat-9130	188	17	no	no	INTJ
easat-9130	188	18	"	"	PUNCT
easat-9130	188	19	was	be	AUX
easat-9130	188	20	assigned	assign	VERB
easat-9130	188	21	0	0	NUM
easat-9130	188	22	points	point	NOUN
easat-9130	188	23	,	,	PUNCT
easat-9130	188	24	and	and	CCONJ
easat-9130	188	25	"	"	PUNCT
easat-9130	188	26	can	can	AUX
easat-9130	188	27	not	not	PART
easat-9130	188	28	tell	tell	VERB
easat-9130	188	29	"	"	PUNCT
easat-9130	188	30	was	be	AUX
easat-9130	188	31	assigned	assign	VERB
easat-9130	188	32	0.5	0.5	NUM
easat-9130	188	33	points	point	NOUN
easat-9130	188	34	.	.	PUNCT
easat-9130	189	1	this	this	DET
easat-9130	189	2	scoring	scoring	NOUN
easat-9130	189	3	system	system	NOUN
easat-9130	189	4	helped	helped	AUX
easat-9130	189	5	quantify	quantify	VERB
easat-9130	189	6	the	the	DET
easat-9130	189	7	quality	quality	NOUN
easat-9130	189	8	of	of	ADP
easat-9130	189	9	the	the	DET
easat-9130	189	10	articles	article	NOUN
easat-9130	189	11	based	base	VERB
easat-9130	189	12	on	on	ADP
easat-9130	189	13	their	their	PRON
easat-9130	189	14	adherence	adherence	NOUN
easat-9130	189	15	to	to	ADP
easat-9130	189	16	critical	critical	ADJ
easat-9130	189	17	appraisal	appraisal	NOUN
easat-9130	189	18	standards	standard	NOUN
easat-9130	189	19	.	.	PUNCT
easat-9130	190	1	4	4	X
easat-9130	190	2	.	.	NUM
easat-9130	190	3	findings	finding	NOUN
easat-9130	190	4	and	and	CCONJ
easat-9130	190	5	discussion	discussion	NOUN
easat-9130	190	6	this	this	DET
easat-9130	190	7	study	study	NOUN
easat-9130	190	8	offers	offer	VERB
easat-9130	190	9	a	a	DET
easat-9130	190	10	systematic	systematic	ADJ
easat-9130	190	11	literature	literature	NOUN
easat-9130	190	12	review	review	NOUN
easat-9130	190	13	on	on	ADP
easat-9130	190	14	the	the	DET
easat-9130	190	15	interrelated	interrelated	ADJ
easat-9130	190	16	roles	role	NOUN
easat-9130	190	17	of	of	ADP
easat-9130	190	18	technological	technological	ADJ
easat-9130	190	19	innovation	innovation	NOUN
easat-9130	190	20	,	,	PUNCT
easat-9130	190	21	the	the	DET
easat-9130	190	22	adoption	adoption	NOUN
easat-9130	190	23	of	of	ADP
easat-9130	190	24	ipsas	ipsa	NOUN
easat-9130	190	25	,	,	PUNCT
easat-9130	190	26	and	and	CCONJ
easat-9130	190	27	good	good	ADJ
easat-9130	190	28	governance	governance	NOUN
easat-9130	190	29	as	as	ADP
easat-9130	190	30	catalysts	catalyst	NOUN
easat-9130	190	31	for	for	ADP
easat-9130	190	32	driving	drive	VERB
easat-9130	190	33	the	the	DET
easat-9130	190	34	sustainability	sustainability	NOUN
easat-9130	190	35	of	of	ADP
easat-9130	190	36	the	the	DET
easat-9130	190	37	public	public	ADJ
easat-9130	190	38	sector	sector	NOUN
easat-9130	190	39	.	.	PUNCT
easat-9130	191	1	prisma	prisma	PROPN
easat-9130	191	2	approach	approach	NOUN
easat-9130	191	3	was	be	AUX
easat-9130	191	4	utilized	utilize	VERB
easat-9130	191	5	to	to	PART
easat-9130	191	6	review	review	VERB
easat-9130	191	7	the	the	DET
easat-9130	191	8	selected	select	VERB
easat-9130	191	9	publications	publication	NOUN
easat-9130	191	10	from	from	ADP
easat-9130	191	11	2010	2010	NUM
easat-9130	191	12	to	to	ADP
easat-9130	191	13	2024	2024	NUM
easat-9130	191	14	.	.	PUNCT
easat-9130	192	1	ipsas	ipsas	PROPN
easat-9130	192	2	adoption	adoption	NOUN
easat-9130	192	3	,	,	PUNCT
easat-9130	192	4	technological	technological	ADJ
easat-9130	192	5	innovation	innovation	NOUN
easat-9130	192	6	,	,	PUNCT
easat-9130	192	7	and	and	CCONJ
easat-9130	192	8	good	good	ADJ
easat-9130	192	9	governance	governance	NOUN
easat-9130	192	10	are	be	AUX
easat-9130	192	11	paramount	paramount	ADJ
easat-9130	192	12	to	to	ADP
easat-9130	192	13	driving	drive	VERB
easat-9130	192	14	public	public	ADJ
easat-9130	192	15	sector	sector	NOUN
easat-9130	192	16	sustainability	sustainability	NOUN
easat-9130	192	17	.	.	PUNCT
easat-9130	193	1	ipsas	ipsa	NOUN
easat-9130	193	2	adoption	adoption	NOUN
easat-9130	193	3	significantly	significantly	ADV
easat-9130	193	4	enhances	enhance	VERB
easat-9130	193	5	governance	governance	NOUN
easat-9130	193	6	quality	quality	NOUN
easat-9130	193	7	by	by	ADP
easat-9130	193	8	promoting	promote	VERB
easat-9130	193	9	transparency	transparency	NOUN
easat-9130	193	10	articles	article	NOUN
easat-9130	193	11	q1	q1	PROPN
easat-9130	193	12	q2	q2	PROPN
easat-9130	193	13	q3	q3	PROPN
easat-9130	193	14	q4	q4	PROPN
easat-9130	193	15	q5	q5	PROPN
easat-9130	193	16	q6	q6	PROPN
easat-9130	193	17	q7	q7	PROPN
easat-9130	193	18	q8	q8	PROPN
easat-9130	193	19	q9	q9	PROPN
easat-9130	193	20	q10	q10	PROPN
easat-9130	193	21	rating	rating	NOUN
easat-9130	193	22	decision	decision	NOUN
easat-9130	193	23	(	(	PUNCT
easat-9130	193	24	46	46	NUM
easat-9130	193	25	)	)	SYM
easat-9130	193	26	1	1	NUM
easat-9130	193	27	1	1	NUM
easat-9130	193	28	1	1	NUM
easat-9130	193	29	1	1	NUM
easat-9130	193	30	1	1	NUM
easat-9130	193	31	1	1	NUM
easat-9130	193	32	1	1	NUM
easat-9130	193	33	1	1	NUM
easat-9130	193	34	1	1	NUM
easat-9130	193	35	1	1	NUM
easat-9130	193	36	10	10	NUM
easat-9130	193	37	included	include	VERB
easat-9130	193	38	(	(	PUNCT
easat-9130	193	39	7	7	NUM
easat-9130	193	40	)	)	SYM
easat-9130	193	41	1	1	NUM
easat-9130	193	42	1	1	NUM
easat-9130	193	43	1	1	NUM
easat-9130	193	44	0	0	NUM
easat-9130	193	45	1	1	NUM
easat-9130	193	46	1	1	NUM
easat-9130	193	47	0	0	NUM
easat-9130	193	48	0	0	NUM
easat-9130	193	49	1	1	NUM
easat-9130	193	50	1	1	NUM
easat-9130	193	51	7	7	NUM
easat-9130	193	52	not	not	PART
easat-9130	193	53	included	include	VERB
easat-9130	193	54	(	(	PUNCT
easat-9130	193	55	20	20	NUM
easat-9130	193	56	)	)	SYM
easat-9130	193	57	1	1	NUM
easat-9130	194	1	1	1	NUM
easat-9130	194	2	1	1	NUM
easat-9130	194	3	1	1	NUM
easat-9130	194	4	1	1	NUM
easat-9130	194	5	1	1	NUM
easat-9130	194	6	1	1	NUM
easat-9130	194	7	1	1	NUM
easat-9130	194	8	1	1	NUM
easat-9130	194	9	1	1	NUM
easat-9130	194	10	10	10	NUM
easat-9130	194	11	included	include	VERB
easat-9130	194	12	(	(	PUNCT
easat-9130	194	13	22	22	NUM
easat-9130	194	14	)	)	PUNCT
easat-9130	195	1	1	1	NUM
easat-9130	195	2	1	1	NUM
easat-9130	195	3	1	1	NUM
easat-9130	195	4	1	1	NUM
easat-9130	195	5	1	1	NUM
easat-9130	195	6	1	1	NUM
easat-9130	195	7	1	1	NUM
easat-9130	195	8	1	1	NUM
easat-9130	195	9	1	1	NUM
easat-9130	195	10	1	1	NUM
easat-9130	195	11	10	10	NUM
easat-9130	195	12	included	include	VERB
easat-9130	195	13	(	(	PUNCT
easat-9130	195	14	8)	8)	NUM
easat-9130	195	15	1	1	NUM
easat-9130	195	16	1	1	NUM
easat-9130	195	17	1	1	NUM
easat-9130	195	18	1	1	NUM
easat-9130	195	19	1	1	NUM
easat-9130	195	20	0.5	0.5	NUM
easat-9130	195	21	0.5	0.5	NUM
easat-9130	195	22	0	0	NUM
easat-9130	195	23	0	0	NUM
easat-9130	195	24	0	0	NUM
easat-9130	195	25	6	6	NUM
easat-9130	195	26	not	not	PART
easat-9130	195	27	included	include	VERB
easat-9130	195	28	(	(	PUNCT
easat-9130	195	29	33	33	NUM
easat-9130	195	30	)	)	SYM
easat-9130	195	31	1	1	NUM
easat-9130	195	32	1	1	NUM
easat-9130	195	33	1	1	NUM
easat-9130	195	34	1	1	NUM
easat-9130	195	35	1	1	NUM
easat-9130	195	36	1	1	NUM
easat-9130	195	37	1	1	NUM
easat-9130	195	38	1	1	NUM
easat-9130	195	39	1	1	NUM
easat-9130	195	40	1	1	NUM
easat-9130	195	41	10	10	NUM
easat-9130	195	42	included	include	VERB
easat-9130	195	43	(	(	PUNCT
easat-9130	195	44	4	4	NUM
easat-9130	195	45	)	)	SYM
easat-9130	195	46	1	1	NUM
easat-9130	195	47	1	1	NUM
easat-9130	195	48	1	1	NUM
easat-9130	195	49	1	1	NUM
easat-9130	195	50	1	1	NUM
easat-9130	195	51	1	1	NUM
easat-9130	195	52	1	1	NUM
easat-9130	195	53	1	1	NUM
easat-9130	195	54	1	1	NUM
easat-9130	195	55	1	1	NUM
easat-9130	195	56	10	10	NUM
easat-9130	195	57	included	include	VERB
easat-9130	195	58	(	(	PUNCT
easat-9130	195	59	16	16	NUM
easat-9130	195	60	)	)	SYM
easat-9130	195	61	1	1	NUM
easat-9130	195	62	1	1	NUM
easat-9130	195	63	1	1	NUM
easat-9130	195	64	1	1	NUM
easat-9130	195	65	1	1	NUM
easat-9130	195	66	1	1	NUM
easat-9130	195	67	1	1	NUM
easat-9130	195	68	1	1	NUM
easat-9130	195	69	1	1	NUM
easat-9130	195	70	1	1	NUM
easat-9130	195	71	10	10	NUM
easat-9130	195	72	included	include	VERB
easat-9130	195	73	(	(	PUNCT
easat-9130	195	74	32	32	NUM
easat-9130	195	75	)	)	SYM
easat-9130	195	76	1	1	NUM
easat-9130	195	77	1	1	NUM
easat-9130	195	78	1	1	NUM
easat-9130	195	79	1	1	NUM
easat-9130	195	80	1	1	NUM
easat-9130	195	81	1	1	NUM
easat-9130	195	82	1	1	NUM
easat-9130	195	83	1	1	NUM
easat-9130	195	84	1	1	NUM
easat-9130	195	85	1	1	NUM
easat-9130	195	86	10	10	NUM
easat-9130	195	87	included	include	VERB
easat-9130	195	88	(	(	PUNCT
easat-9130	195	89	2	2	NUM
easat-9130	195	90	)	)	SYM
easat-9130	195	91	1	1	NUM
easat-9130	195	92	1	1	NUM
easat-9130	195	93	1	1	NUM
easat-9130	195	94	1	1	NUM
easat-9130	195	95	1	1	NUM
easat-9130	195	96	1	1	NUM
easat-9130	195	97	1	1	NUM
easat-9130	195	98	1	1	NUM
easat-9130	195	99	1	1	NUM
easat-9130	195	100	1	1	NUM
easat-9130	195	101	10	10	NUM
easat-9130	195	102	included	include	VERB
easat-9130	195	103	(	(	PUNCT
easat-9130	195	104	35	35	NUM
easat-9130	195	105	)	)	SYM
easat-9130	195	106	1	1	NUM
easat-9130	195	107	1	1	NUM
easat-9130	195	108	1	1	NUM
easat-9130	195	109	1	1	NUM
easat-9130	195	110	1	1	NUM
easat-9130	195	111	1	1	NUM
easat-9130	195	112	1	1	NUM
easat-9130	195	113	1	1	NUM
easat-9130	195	114	1	1	NUM
easat-9130	195	115	1	1	NUM
easat-9130	195	116	10	10	NUM
easat-9130	195	117	included	include	VERB
easat-9130	195	118	(	(	PUNCT
easat-9130	195	119	10	10	NUM
easat-9130	195	120	)	)	SYM
easat-9130	195	121	1	1	NUM
easat-9130	195	122	1	1	NUM
easat-9130	195	123	1	1	NUM
easat-9130	195	124	1	1	NUM
easat-9130	195	125	1	1	NUM
easat-9130	195	126	1	1	NUM
easat-9130	195	127	1	1	NUM
easat-9130	195	128	1	1	NUM
easat-9130	195	129	1	1	NUM
easat-9130	195	130	1	1	NUM
easat-9130	195	131	10	10	NUM
easat-9130	195	132	included	include	VERB
easat-9130	195	133	(	(	PUNCT
easat-9130	195	134	9	9	NUM
easat-9130	195	135	)	)	SYM
easat-9130	195	136	1	1	NUM
easat-9130	195	137	0	0	NUM
easat-9130	195	138	1	1	NUM
easat-9130	195	139	1	1	NUM
easat-9130	195	140	1	1	NUM
easat-9130	195	141	0	0	NUM
easat-9130	195	142	0.5	0.5	NUM
easat-9130	195	143	1	1	NUM
easat-9130	195	144	1	1	NUM
easat-9130	195	145	1	1	NUM
easat-9130	195	146	7.5	7.5	NUM
easat-9130	195	147	not	not	PART
easat-9130	195	148	included	include	VERB
easat-9130	195	149	(	(	PUNCT
easat-9130	195	150	38	38	NUM
easat-9130	195	151	)	)	SYM
easat-9130	195	152	1	1	NUM
easat-9130	195	153	1	1	NUM
easat-9130	195	154	1	1	NUM
easat-9130	195	155	1	1	NUM
easat-9130	195	156	1	1	NUM
easat-9130	195	157	1	1	NUM
easat-9130	195	158	1	1	NUM
easat-9130	195	159	1	1	NUM
easat-9130	195	160	1	1	NUM
easat-9130	195	161	1	1	NUM
easat-9130	195	162	10	10	NUM
easat-9130	195	163	included	include	VERB
easat-9130	195	164	(	(	PUNCT
easat-9130	195	165	23	23	NUM
easat-9130	195	166	)	)	SYM
easat-9130	195	167	1	1	NUM
easat-9130	195	168	1	1	NUM
easat-9130	195	169	1	1	NUM
easat-9130	195	170	1	1	NUM
easat-9130	195	171	1	1	NUM
easat-9130	195	172	1	1	NUM
easat-9130	195	173	1	1	NUM
easat-9130	195	174	1	1	NUM
easat-9130	195	175	1	1	NUM
easat-9130	195	176	1	1	NUM
easat-9130	195	177	10	10	NUM
easat-9130	195	178	included	include	VERB
easat-9130	195	179	(	(	PUNCT
easat-9130	195	180	43	43	NUM
easat-9130	195	181	)	)	PUNCT
easat-9130	195	182	1	1	NUM
easat-9130	195	183	1	1	NUM
easat-9130	195	184	1	1	NUM
easat-9130	195	185	1	1	NUM
easat-9130	195	186	1	1	NUM
easat-9130	195	187	0	0	NUM
easat-9130	195	188	0.5	0.5	NUM
easat-9130	195	189	1	1	NUM
easat-9130	195	190	1	1	NUM
easat-9130	195	191	1	1	NUM
easat-9130	195	192	8.5	8.5	NUM
easat-9130	195	193	not	not	PART
easat-9130	195	194	included	include	VERB
easat-9130	195	195	(	(	PUNCT
easat-9130	195	196	42	42	NUM
easat-9130	195	197	)	)	PUNCT
easat-9130	195	198	1	1	NUM
easat-9130	195	199	1	1	NUM
easat-9130	195	200	1	1	NUM
easat-9130	195	201	1	1	NUM
easat-9130	195	202	1	1	NUM
easat-9130	195	203	1	1	NUM
easat-9130	195	204	1	1	NUM
easat-9130	195	205	1	1	NUM
easat-9130	195	206	1	1	NUM
easat-9130	195	207	1	1	NUM
easat-9130	195	208	10	10	NUM
easat-9130	195	209	included	include	VERB
easat-9130	195	210	(	(	PUNCT
easat-9130	195	211	41	41	NUM
easat-9130	195	212	)	)	PUNCT
easat-9130	195	213	1	1	NUM
easat-9130	195	214	1	1	NUM
easat-9130	195	215	1	1	NUM
easat-9130	195	216	1	1	NUM
easat-9130	195	217	1	1	NUM
easat-9130	195	218	1	1	NUM
easat-9130	195	219	1	1	NUM
easat-9130	195	220	1	1	NUM
easat-9130	195	221	1	1	NUM
easat-9130	195	222	1	1	NUM
easat-9130	195	223	10	10	NUM
easat-9130	195	224	included	include	VERB
easat-9130	195	225	(	(	PUNCT
easat-9130	195	226	47	47	NUM
easat-9130	195	227	)	)	SYM
easat-9130	195	228	1	1	NUM
easat-9130	195	229	1	1	NUM
easat-9130	195	230	1	1	NUM
easat-9130	195	231	1	1	NUM
easat-9130	195	232	1	1	NUM
easat-9130	195	233	1	1	NUM
easat-9130	195	234	1	1	NUM
easat-9130	195	235	1	1	NUM
easat-9130	195	236	1	1	NUM
easat-9130	195	237	1	1	NUM
easat-9130	195	238	10	10	NUM
easat-9130	195	239	included	include	VERB
easat-9130	195	240	(	(	PUNCT
easat-9130	195	241	48	48	NUM
easat-9130	195	242	)	)	SYM
easat-9130	195	243	1	1	NUM
easat-9130	195	244	1	1	NUM
easat-9130	195	245	1	1	NUM
easat-9130	195	246	1	1	NUM
easat-9130	195	247	1	1	NUM
easat-9130	195	248	1	1	NUM
easat-9130	195	249	1	1	NUM
easat-9130	195	250	1	1	NUM
easat-9130	195	251	1	1	NUM
easat-9130	195	252	1	1	NUM
easat-9130	195	253	10	10	NUM
easat-9130	195	254	included	include	VERB
easat-9130	195	255	(	(	PUNCT
easat-9130	195	256	49	49	NUM
easat-9130	195	257	)	)	PUNCT
easat-9130	195	258	1	1	NUM
easat-9130	195	259	1	1	NUM
easat-9130	195	260	1	1	NUM
easat-9130	195	261	1	1	NUM
easat-9130	195	262	1	1	NUM
easat-9130	195	263	1	1	NUM
easat-9130	195	264	1	1	NUM
easat-9130	195	265	1	1	NUM
easat-9130	195	266	1	1	NUM
easat-9130	195	267	1	1	NUM
easat-9130	195	268	10	10	NUM
easat-9130	195	269	included	include	VERB
easat-9130	195	270	(	(	PUNCT
easat-9130	195	271	30	30	NUM
easat-9130	195	272	)	)	SYM
easat-9130	195	273	1	1	NUM
easat-9130	195	274	1	1	NUM
easat-9130	195	275	1	1	NUM
easat-9130	195	276	1	1	NUM
easat-9130	195	277	1	1	NUM
easat-9130	195	278	1	1	NUM
easat-9130	195	279	1	1	NUM
easat-9130	195	280	1	1	NUM
easat-9130	195	281	1	1	NUM
easat-9130	195	282	1	1	NUM
easat-9130	195	283	10	10	NUM
easat-9130	195	284	included	include	VERB
easat-9130	195	285	2160	2160	NUM
easat-9130	195	286	edelweiss	edelweiss	PROPN
easat-9130	195	287	applied	apply	VERB
easat-9130	195	288	science	science	NOUN
easat-9130	195	289	and	and	CCONJ
easat-9130	195	290	technology	technology	NOUN
easat-9130	195	291	issn	issn	PROPN
easat-9130	195	292	:	:	PUNCT
easat-9130	195	293	2576	2576	NUM
easat-9130	195	294	-	-	SYM
easat-9130	195	295	8484	8484	NUM
easat-9130	195	296	vol	vol	NOUN
easat-9130	195	297	.	.	PROPN
easat-9130	196	1	9	9	NUM
easat-9130	196	2	,	,	PUNCT
easat-9130	196	3	no	no	INTJ
easat-9130	196	4	.	.	NOUN
easat-9130	196	5	7	7	NUM
easat-9130	196	6	:	:	PUNCT
easat-9130	196	7	2152	2152	NUM
easat-9130	196	8	-	-	SYM
easat-9130	196	9	2164	2164	NUM
easat-9130	196	10	,	,	PUNCT
easat-9130	196	11	2025	2025	NUM
easat-9130	196	12	doi	doi	NOUN
easat-9130	196	13	:	:	PUNCT
easat-9130	196	14	10.55214/2576	10.55214/2576	NUM
easat-9130	196	15	-	-	PUNCT
easat-9130	196	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	196	17	©	©	PROPN
easat-9130	196	18	2025	2025	NUM
easat-9130	196	19	by	by	ADP
easat-9130	196	20	the	the	DET
easat-9130	196	21	authors	author	NOUN
easat-9130	196	22	;	;	PUNCT
easat-9130	196	23	licensee	licensee	PROPN
easat-9130	196	24	learning	learning	NOUN
easat-9130	196	25	gate	gate	NOUN
easat-9130	196	26	and	and	CCONJ
easat-9130	196	27	accountability	accountability	NOUN
easat-9130	196	28	,	,	PUNCT
easat-9130	196	29	particularly	particularly	ADV
easat-9130	196	30	in	in	ADP
easat-9130	196	31	developing	develop	VERB
easat-9130	196	32	countries	country	NOUN
easat-9130	196	33	.	.	PUNCT
easat-9130	197	1	this	this	DET
easat-9130	197	2	adoption	adoption	NOUN
easat-9130	197	3	helps	help	VERB
easat-9130	197	4	reduce	reduce	VERB
easat-9130	197	5	perceived	perceive	VERB
easat-9130	197	6	corruption	corruption	NOUN
easat-9130	197	7	and	and	CCONJ
easat-9130	197	8	improve	improve	VERB
easat-9130	197	9	public	public	ADJ
easat-9130	197	10	trust	trust	NOUN
easat-9130	198	1	[	[	X
easat-9130	198	2	45	45	NUM
easat-9130	198	3	]	]	PUNCT
easat-9130	198	4	.	.	PUNCT
easat-9130	199	1	based	base	VERB
easat-9130	199	2	on	on	ADP
easat-9130	199	3	the	the	DET
easat-9130	199	4	findings	finding	NOUN
easat-9130	199	5	,	,	PUNCT
easat-9130	199	6	it	it	PRON
easat-9130	199	7	is	be	AUX
easat-9130	199	8	emphasized	emphasize	VERB
easat-9130	199	9	that	that	SCONJ
easat-9130	199	10	adopting	adopt	VERB
easat-9130	199	11	ipsas	ipsa	NOUN
easat-9130	199	12	carries	carry	VERB
easat-9130	199	13	vital	vital	ADJ
easat-9130	199	14	relevance	relevance	NOUN
easat-9130	199	15	concerning	concern	VERB
easat-9130	199	16	the	the	DET
easat-9130	199	17	information	information	NOUN
easat-9130	199	18	and	and	CCONJ
easat-9130	199	19	quality	quality	NOUN
easat-9130	199	20	of	of	ADP
easat-9130	199	21	financial	financial	ADJ
easat-9130	199	22	reporting	reporting	NOUN
easat-9130	199	23	being	be	AUX
easat-9130	199	24	reported	report	VERB
easat-9130	199	25	by	by	ADP
easat-9130	199	26	the	the	DET
easat-9130	199	27	public	public	ADJ
easat-9130	199	28	sectors	sector	NOUN
easat-9130	199	29	,	,	PUNCT
easat-9130	199	30	enhancing	enhance	VERB
easat-9130	199	31	financial	financial	ADJ
easat-9130	199	32	transparency	transparency	NOUN
easat-9130	199	33	,	,	PUNCT
easat-9130	199	34	comparability	comparability	NOUN
easat-9130	199	35	,	,	PUNCT
easat-9130	199	36	resource	resource	NOUN
easat-9130	199	37	allocation	allocation	NOUN
easat-9130	199	38	,	,	PUNCT
easat-9130	199	39	and	and	CCONJ
easat-9130	199	40	decision	decision	NOUN
easat-9130	199	41	-	-	PUNCT
easat-9130	199	42	making	make	VERB
easat-9130	199	43	process	process	NOUN
easat-9130	199	44	.	.	PUNCT
easat-9130	200	1	findings	finding	NOUN
easat-9130	200	2	revealed	reveal	VERB
easat-9130	200	3	that	that	SCONJ
easat-9130	200	4	countries	country	NOUN
easat-9130	200	5	that	that	PRON
easat-9130	200	6	adopt	adopt	VERB
easat-9130	200	7	ipsas	ipsa	NOUN
easat-9130	200	8	demonstrate	demonstrate	VERB
easat-9130	200	9	improved	improve	VERB
easat-9130	200	10	accountability	accountability	NOUN
easat-9130	200	11	and	and	CCONJ
easat-9130	200	12	financial	financial	ADJ
easat-9130	200	13	transparency	transparency	NOUN
easat-9130	200	14	,	,	PUNCT
easat-9130	200	15	which	which	PRON
easat-9130	200	16	are	be	AUX
easat-9130	200	17	crucial	crucial	ADJ
easat-9130	200	18	pillars	pillar	NOUN
easat-9130	200	19	of	of	ADP
easat-9130	200	20	good	good	ADJ
easat-9130	200	21	governance	governance	NOUN
easat-9130	200	22	and	and	CCONJ
easat-9130	200	23	public	public	ADJ
easat-9130	200	24	sector	sector	NOUN
easat-9130	200	25	sustainability	sustainability	NOUN
easat-9130	200	26	.	.	PUNCT
easat-9130	201	1	furthermore	furthermore	ADV
easat-9130	201	2	,	,	PUNCT
easat-9130	201	3	in	in	ADP
easat-9130	201	4	enhancing	enhance	VERB
easat-9130	201	5	financial	financial	ADJ
easat-9130	201	6	transparency	transparency	NOUN
easat-9130	201	7	,	,	PUNCT
easat-9130	201	8	ipsas	ipsas	ADJ
easat-9130	201	9	adoption	adoption	NOUN
easat-9130	201	10	and	and	CCONJ
easat-9130	201	11	technological	technological	ADJ
easat-9130	201	12	innovation	innovation	NOUN
easat-9130	201	13	play	play	VERB
easat-9130	201	14	a	a	DET
easat-9130	201	15	critical	critical	ADJ
easat-9130	201	16	role	role	NOUN
easat-9130	201	17	in	in	ADP
easat-9130	201	18	strengthening	strengthen	VERB
easat-9130	201	19	audit	audit	NOUN
easat-9130	201	20	mechanisms	mechanism	NOUN
easat-9130	201	21	,	,	PUNCT
easat-9130	201	22	a	a	DET
easat-9130	201	23	key	key	ADJ
easat-9130	201	24	aspect	aspect	NOUN
easat-9130	201	25	of	of	ADP
easat-9130	201	26	good	good	ADJ
easat-9130	201	27	governance	governance	NOUN
easat-9130	201	28	.	.	PUNCT
easat-9130	202	1	implementing	implement	VERB
easat-9130	202	2	ipsas	ipsa	NOUN
easat-9130	202	3	standards	standard	NOUN
easat-9130	202	4	could	could	AUX
easat-9130	202	5	improve	improve	VERB
easat-9130	202	6	comparability	comparability	NOUN
easat-9130	202	7	,	,	PUNCT
easat-9130	202	8	transparency	transparency	NOUN
easat-9130	202	9	and	and	CCONJ
easat-9130	202	10	accountability	accountability	NOUN
easat-9130	202	11	in	in	ADP
easat-9130	202	12	financial	financial	ADJ
easat-9130	202	13	reporting	reporting	NOUN
easat-9130	202	14	comparability	comparability	NOUN
easat-9130	202	15	tawiah	tawiah	NOUN
easat-9130	202	16	and	and	CCONJ
easat-9130	202	17	soobaroyen	soobaroyen	NOUN
easat-9130	202	18	[	[	X
easat-9130	202	19	9	9	NUM
easat-9130	202	20	]	]	PUNCT
easat-9130	202	21	suggested	suggest	VERB
easat-9130	202	22	that	that	SCONJ
easat-9130	202	23	the	the	DET
easat-9130	202	24	transparency	transparency	NOUN
easat-9130	202	25	,	,	PUNCT
easat-9130	202	26	comparability	comparability	NOUN
easat-9130	202	27	and	and	CCONJ
easat-9130	202	28	detailed	detailed	ADJ
easat-9130	202	29	disclosures	disclosure	NOUN
easat-9130	202	30	associated	associate	VERB
easat-9130	202	31	with	with	ADP
easat-9130	202	32	ipsas	ipsa	NOUN
easat-9130	202	33	translate	translate	VERB
easat-9130	202	34	into	into	ADP
easat-9130	202	35	high	high	ADJ
easat-9130	202	36	-	-	PUNCT
easat-9130	202	37	quality	quality	NOUN
easat-9130	202	38	governance	governance	NOUN
easat-9130	202	39	and	and	CCONJ
easat-9130	202	40	accountability	accountability	NOUN
easat-9130	202	41	in	in	ADP
easat-9130	202	42	the	the	DET
easat-9130	202	43	public	public	ADJ
easat-9130	202	44	sector	sector	NOUN
easat-9130	202	45	.	.	PUNCT
easat-9130	203	1	shaheen	shaheen	PROPN
easat-9130	203	2	,	,	PUNCT
easat-9130	203	3	et	et	PROPN
easat-9130	203	4	al	al	PROPN
easat-9130	203	5	.	.	PUNCT
easat-9130	204	1	[	[	X
easat-9130	204	2	46	46	NUM
easat-9130	204	3	]	]	PUNCT
easat-9130	204	4	emphasized	emphasize	VERB
easat-9130	204	5	the	the	DET
easat-9130	204	6	significance	significance	NOUN
easat-9130	204	7	of	of	ADP
easat-9130	204	8	auditing	auditing	NOUN
easat-9130	204	9	in	in	ADP
easat-9130	204	10	enhancing	enhance	VERB
easat-9130	204	11	transparency	transparency	NOUN
easat-9130	204	12	by	by	ADP
easat-9130	204	13	supplying	supply	VERB
easat-9130	204	14	relevant	relevant	ADJ
easat-9130	204	15	stakeholders	stakeholder	NOUN
easat-9130	204	16	with	with	ADP
easat-9130	204	17	validated	validated	ADJ
easat-9130	204	18	and	and	CCONJ
easat-9130	204	19	trustworthy	trustworthy	ADJ
easat-9130	204	20	financial	financial	ADJ
easat-9130	204	21	and	and	CCONJ
easat-9130	204	22	non	non	ADJ
easat-9130	204	23	-	-	ADJ
easat-9130	204	24	financial	financial	ADJ
easat-9130	204	25	information	information	NOUN
easat-9130	204	26	.	.	PUNCT
easat-9130	205	1	proper	proper	ADJ
easat-9130	205	2	governance	governance	NOUN
easat-9130	205	3	practices	practice	NOUN
easat-9130	205	4	in	in	ADP
easat-9130	205	5	the	the	DET
easat-9130	205	6	public	public	ADJ
easat-9130	205	7	sector	sector	NOUN
easat-9130	205	8	led	lead	VERB
easat-9130	205	9	to	to	ADP
easat-9130	205	10	increased	increase	VERB
easat-9130	205	11	productivity	productivity	NOUN
easat-9130	205	12	,	,	PUNCT
easat-9130	205	13	quality	quality	NOUN
easat-9130	205	14	,	,	PUNCT
easat-9130	205	15	and	and	CCONJ
easat-9130	205	16	innovation	innovation	NOUN
easat-9130	205	17	.	.	PUNCT
easat-9130	206	1	this	this	DET
easat-9130	206	2	results	result	VERB
easat-9130	206	3	in	in	ADP
easat-9130	206	4	better	well	ADJ
easat-9130	206	5	decision	decision	NOUN
easat-9130	206	6	-	-	PUNCT
easat-9130	206	7	making	making	NOUN
easat-9130	206	8	,	,	PUNCT
easat-9130	206	9	streamlined	streamlined	ADJ
easat-9130	206	10	processes	process	NOUN
easat-9130	206	11	,	,	PUNCT
easat-9130	206	12	and	and	CCONJ
easat-9130	206	13	enhanced	enhance	VERB
easat-9130	206	14	stakeholder	stakeholder	NOUN
easat-9130	206	15	collaboration	collaboration	NOUN
easat-9130	206	16	.	.	PUNCT
easat-9130	207	1	good	good	ADJ
easat-9130	207	2	governance	governance	NOUN
easat-9130	207	3	,	,	PUNCT
easat-9130	207	4	supported	support	VERB
easat-9130	207	5	by	by	ADP
easat-9130	207	6	ipsas	ipsa	NOUN
easat-9130	207	7	,	,	PUNCT
easat-9130	207	8	improves	improve	VERB
easat-9130	207	9	the	the	DET
easat-9130	207	10	transparency	transparency	NOUN
easat-9130	207	11	of	of	ADP
easat-9130	207	12	public	public	ADJ
easat-9130	207	13	financial	financial	ADJ
easat-9130	207	14	management	management	NOUN
easat-9130	207	15	,	,	PUNCT
easat-9130	207	16	especially	especially	ADV
easat-9130	207	17	during	during	ADP
easat-9130	207	18	crises	crisis	NOUN
easat-9130	207	19	like	like	ADP
easat-9130	207	20	the	the	DET
easat-9130	207	21	covid-19	covid-19	PROPN
easat-9130	207	22	pandemic	pandemic	ADJ
easat-9130	207	23	baporikar	baporikar	NOUN
easat-9130	207	24	[	[	X
easat-9130	207	25	47	47	NUM
easat-9130	207	26	]	]	PUNCT
easat-9130	207	27	affirm	affirm	NOUN
easat-9130	207	28	that	that	SCONJ
easat-9130	207	29	efforts	effort	NOUN
easat-9130	207	30	can	can	AUX
easat-9130	207	31	improve	improve	VERB
easat-9130	207	32	the	the	DET
easat-9130	207	33	quality	quality	NOUN
easat-9130	207	34	and	and	CCONJ
easat-9130	207	35	effectiveness	effectiveness	NOUN
easat-9130	207	36	of	of	ADP
easat-9130	207	37	government	government	NOUN
easat-9130	207	38	services	service	NOUN
easat-9130	207	39	,	,	PUNCT
easat-9130	207	40	promote	promote	VERB
easat-9130	207	41	trust	trust	NOUN
easat-9130	207	42	and	and	CCONJ
easat-9130	207	43	confidence	confidence	NOUN
easat-9130	207	44	among	among	ADP
easat-9130	207	45	citizens	citizen	NOUN
easat-9130	207	46	,	,	PUNCT
easat-9130	207	47	and	and	CCONJ
easat-9130	207	48	enhance	enhance	VERB
easat-9130	207	49	overall	overall	ADJ
easat-9130	207	50	governance	governance	NOUN
easat-9130	207	51	practices	practice	NOUN
easat-9130	207	52	in	in	ADP
easat-9130	207	53	a	a	DET
easat-9130	207	54	society	society	NOUN
easat-9130	207	55	.	.	PUNCT
easat-9130	208	1	5	5	X
easat-9130	208	2	.	.	X
easat-9130	208	3	conclusion	conclusion	NOUN
easat-9130	208	4	and	and	CCONJ
easat-9130	208	5	discussions	discussion	NOUN
easat-9130	208	6	adopting	adopt	VERB
easat-9130	208	7	ipsas	ipsa	NOUN
easat-9130	208	8	,	,	PUNCT
easat-9130	208	9	in	in	ADP
easat-9130	208	10	addition	addition	NOUN
easat-9130	208	11	to	to	ADP
easat-9130	208	12	good	good	ADJ
easat-9130	208	13	governance	governance	NOUN
easat-9130	208	14	and	and	CCONJ
easat-9130	208	15	technological	technological	ADJ
easat-9130	208	16	innovations	innovation	NOUN
easat-9130	208	17	,	,	PUNCT
easat-9130	208	18	is	be	AUX
easat-9130	208	19	paramount	paramount	ADJ
easat-9130	208	20	to	to	ADP
easat-9130	208	21	enhancing	enhance	VERB
easat-9130	208	22	a	a	DET
easat-9130	208	23	sustainable	sustainable	ADJ
easat-9130	208	24	public	public	ADJ
easat-9130	208	25	sector	sector	NOUN
easat-9130	208	26	.	.	PUNCT
easat-9130	209	1	the	the	DET
easat-9130	209	2	study	study	NOUN
easat-9130	209	3	offered	offer	VERB
easat-9130	209	4	an	an	DET
easat-9130	209	5	slr	slr	NOUN
easat-9130	209	6	on	on	ADP
easat-9130	209	7	the	the	DET
easat-9130	209	8	intersection	intersection	NOUN
easat-9130	209	9	of	of	ADP
easat-9130	209	10	ipsas	ipsa	NOUN
easat-9130	209	11	adoption	adoption	NOUN
easat-9130	209	12	,	,	PUNCT
easat-9130	209	13	technological	technological	ADJ
easat-9130	209	14	innovation	innovation	NOUN
easat-9130	209	15	,	,	PUNCT
easat-9130	209	16	and	and	CCONJ
easat-9130	209	17	good	good	ADJ
easat-9130	209	18	governance	governance	NOUN
easat-9130	209	19	as	as	ADP
easat-9130	209	20	the	the	DET
easat-9130	209	21	catalyst	catalyst	NOUN
easat-9130	209	22	for	for	ADP
easat-9130	209	23	public	public	ADJ
easat-9130	209	24	sector	sector	NOUN
easat-9130	209	25	sustainability	sustainability	NOUN
easat-9130	209	26	.	.	PUNCT
easat-9130	210	1	prisma	prisma	PROPN
easat-9130	210	2	approach	approach	NOUN
easat-9130	210	3	was	be	AUX
easat-9130	210	4	utilized	utilize	VERB
easat-9130	210	5	to	to	PART
easat-9130	210	6	review	review	VERB
easat-9130	210	7	the	the	DET
easat-9130	210	8	selected	select	VERB
easat-9130	210	9	publications	publication	NOUN
easat-9130	210	10	from	from	ADP
easat-9130	210	11	2010	2010	NUM
easat-9130	210	12	to	to	ADP
easat-9130	210	13	2025	2025	NUM
easat-9130	210	14	.	.	PUNCT
easat-9130	211	1	the	the	DET
easat-9130	211	2	adoption	adoption	NOUN
easat-9130	211	3	of	of	ADP
easat-9130	211	4	ipsas	ipsa	NOUN
easat-9130	211	5	is	be	AUX
easat-9130	211	6	widely	widely	ADV
easat-9130	211	7	acknowledged	acknowledge	VERB
easat-9130	211	8	as	as	ADP
easat-9130	211	9	a	a	DET
easat-9130	211	10	driver	driver	NOUN
easat-9130	211	11	for	for	ADP
easat-9130	211	12	advancing	advance	VERB
easat-9130	211	13	public	public	ADJ
easat-9130	211	14	sector	sector	NOUN
easat-9130	211	15	sustainability	sustainability	NOUN
easat-9130	211	16	via	via	ADP
easat-9130	211	17	enhanced	enhanced	ADJ
easat-9130	211	18	governance	governance	NOUN
easat-9130	211	19	and	and	CCONJ
easat-9130	211	20	technological	technological	ADJ
easat-9130	211	21	innovation	innovation	NOUN
easat-9130	211	22	.	.	PUNCT
easat-9130	212	1	ipsas	ipsa	NOUN
easat-9130	212	2	enhances	enhance	VERB
easat-9130	212	3	openness	openness	NOUN
easat-9130	212	4	and	and	CCONJ
easat-9130	212	5	accountability	accountability	NOUN
easat-9130	212	6	,	,	PUNCT
easat-9130	212	7	which	which	PRON
easat-9130	212	8	is	be	AUX
easat-9130	212	9	crucial	crucial	ADJ
easat-9130	212	10	for	for	ADP
easat-9130	212	11	mitigating	mitigate	VERB
easat-9130	212	12	corruption	corruption	NOUN
easat-9130	212	13	and	and	CCONJ
easat-9130	212	14	advancing	advance	VERB
easat-9130	212	15	good	good	ADJ
easat-9130	212	16	governance	governance	NOUN
easat-9130	212	17	globally	globally	ADV
easat-9130	212	18	.	.	PUNCT
easat-9130	213	1	it	it	PRON
easat-9130	213	2	also	also	ADV
easat-9130	213	3	ensures	ensure	VERB
easat-9130	213	4	that	that	SCONJ
easat-9130	213	5	corruption	corruption	NOUN
easat-9130	213	6	is	be	AUX
easat-9130	213	7	minimized	minimize	VERB
easat-9130	213	8	to	to	ADP
easat-9130	213	9	the	the	DET
easat-9130	213	10	barest	bare	ADJ
easat-9130	213	11	level	level	NOUN
easat-9130	213	12	and	and	CCONJ
easat-9130	213	13	public	public	ADJ
easat-9130	213	14	resources	resource	NOUN
easat-9130	213	15	are	be	AUX
easat-9130	213	16	efficiently	efficiently	ADV
easat-9130	213	17	managed	manage	VERB
easat-9130	213	18	,	,	PUNCT
easat-9130	213	19	especially	especially	ADV
easat-9130	213	20	with	with	ADP
easat-9130	213	21	strong	strong	ADJ
easat-9130	213	22	institutional	institutional	ADJ
easat-9130	213	23	quality	quality	NOUN
easat-9130	213	24	lira	lira	NOUN
easat-9130	213	25	,	,	PUNCT
easat-9130	213	26	et	et	PROPN
easat-9130	213	27	al	al	PROPN
easat-9130	213	28	.	.	PUNCT
easat-9130	214	1	[	[	X
easat-9130	214	2	22	22	NUM
easat-9130	214	3	]	]	PUNCT
easat-9130	214	4	.	.	PUNCT
easat-9130	215	1	abdulkarim	abdulkarim	PROPN
easat-9130	215	2	,	,	PUNCT
easat-9130	215	3	et	et	PROPN
easat-9130	215	4	al	al	PROPN
easat-9130	215	5	.	.	PUNCT
easat-9130	216	1	[	[	X
easat-9130	216	2	48	48	NUM
easat-9130	216	3	]	]	PUNCT
easat-9130	216	4	emphasized	emphasize	VERB
easat-9130	216	5	the	the	DET
easat-9130	216	6	need	need	NOUN
easat-9130	216	7	to	to	PART
easat-9130	216	8	design	design	VERB
easat-9130	216	9	training	training	NOUN
easat-9130	216	10	programs	program	NOUN
easat-9130	216	11	to	to	PART
easat-9130	216	12	provide	provide	VERB
easat-9130	216	13	staff	staff	NOUN
easat-9130	216	14	with	with	ADP
easat-9130	216	15	current	current	ADJ
easat-9130	216	16	knowledge	knowledge	NOUN
easat-9130	216	17	of	of	ADP
easat-9130	216	18	ipsas	ipsa	NOUN
easat-9130	216	19	due	due	ADP
easat-9130	216	20	to	to	ADP
easat-9130	216	21	the	the	DET
easat-9130	216	22	intricate	intricate	ADJ
easat-9130	216	23	nature	nature	NOUN
easat-9130	216	24	of	of	ADP
easat-9130	216	25	the	the	DET
easat-9130	216	26	standards	standard	NOUN
easat-9130	216	27	.	.	PUNCT
easat-9130	217	1	they	they	PRON
easat-9130	217	2	also	also	ADV
easat-9130	217	3	advocate	advocate	VERB
easat-9130	217	4	for	for	ADP
easat-9130	217	5	ipsas	ipsas	ADJ
easat-9130	217	6	adoption	adoption	NOUN
easat-9130	217	7	in	in	ADP
easat-9130	217	8	public	public	ADJ
easat-9130	217	9	sector	sector	NOUN
easat-9130	217	10	entities	entity	NOUN
easat-9130	217	11	through	through	ADP
easat-9130	217	12	awareness	awareness	NOUN
easat-9130	217	13	campaigns	campaign	NOUN
easat-9130	217	14	and	and	CCONJ
easat-9130	217	15	workshops	workshop	NOUN
easat-9130	217	16	.	.	PUNCT
easat-9130	218	1	international	international	ADJ
easat-9130	218	2	institutions	institution	NOUN
easat-9130	218	3	,	,	PUNCT
easat-9130	218	4	such	such	ADJ
easat-9130	218	5	as	as	ADP
easat-9130	218	6	the	the	DET
easat-9130	218	7	organisation	organisation	NOUN
easat-9130	218	8	for	for	ADP
easat-9130	218	9	economic	economic	ADJ
easat-9130	218	10	cooperation	cooperation	NOUN
easat-9130	218	11	and	and	CCONJ
easat-9130	218	12	development	development	NOUN
easat-9130	218	13	and	and	CCONJ
easat-9130	218	14	the	the	DET
easat-9130	218	15	international	international	ADJ
easat-9130	218	16	monetary	monetary	ADJ
easat-9130	218	17	fund	fund	NOUN
easat-9130	218	18	,	,	PUNCT
easat-9130	218	19	promote	promote	VERB
easat-9130	218	20	the	the	DET
easat-9130	218	21	adoption	adoption	NOUN
easat-9130	218	22	of	of	ADP
easat-9130	218	23	accrual	accrual	ADJ
easat-9130	218	24	accounting	accounting	NOUN
easat-9130	218	25	,	,	PUNCT
easat-9130	218	26	contending	contend	VERB
easat-9130	218	27	that	that	SCONJ
easat-9130	218	28	it	it	PRON
easat-9130	218	29	provides	provide	VERB
easat-9130	218	30	more	more	ADV
easat-9130	218	31	accurate	accurate	ADJ
easat-9130	218	32	data	datum	NOUN
easat-9130	218	33	for	for	ADP
easat-9130	218	34	improved	improved	ADJ
easat-9130	218	35	decision	decision	NOUN
easat-9130	218	36	-	-	PUNCT
easat-9130	218	37	making	making	NOUN
easat-9130	218	38	[	[	X
easat-9130	218	39	5	5	NUM
easat-9130	218	40	]	]	PUNCT
easat-9130	218	41	.	.	PUNCT
easat-9130	219	1	notwithstanding	notwithstanding	ADP
easat-9130	219	2	the	the	DET
easat-9130	219	3	advantages	advantage	NOUN
easat-9130	219	4	of	of	ADP
easat-9130	219	5	adopting	adopt	VERB
easat-9130	219	6	ipsas	ipsa	NOUN
easat-9130	219	7	,	,	PUNCT
easat-9130	219	8	challenges	challenge	NOUN
easat-9130	219	9	remain	remain	VERB
easat-9130	219	10	,	,	PUNCT
easat-9130	219	11	particularly	particularly	ADV
easat-9130	219	12	in	in	ADP
easat-9130	219	13	emerging	emerge	VERB
easat-9130	219	14	nations	nation	NOUN
easat-9130	219	15	.	.	PUNCT
easat-9130	220	1	studies	study	NOUN
easat-9130	220	2	have	have	AUX
easat-9130	220	3	indicated	indicate	VERB
easat-9130	220	4	that	that	SCONJ
easat-9130	220	5	the	the	DET
easat-9130	220	6	high	high	ADJ
easat-9130	220	7	costs	cost	NOUN
easat-9130	220	8	of	of	ADP
easat-9130	220	9	implementation	implementation	NOUN
easat-9130	220	10	,	,	PUNCT
easat-9130	220	11	resistance	resistance	NOUN
easat-9130	220	12	to	to	PART
easat-9130	220	13	change	change	VERB
easat-9130	220	14	and	and	CCONJ
easat-9130	220	15	staff	staff	NOUN
easat-9130	220	16	training	training	NOUN
easat-9130	220	17	requirements	requirement	NOUN
easat-9130	220	18	present	present	VERB
easat-9130	220	19	significant	significant	ADJ
easat-9130	220	20	barriers	barrier	NOUN
easat-9130	220	21	to	to	ADP
easat-9130	220	22	full	full	ADJ
easat-9130	220	23	ipsas	ipsa	NOUN
easat-9130	220	24	integration	integration	NOUN
easat-9130	220	25	[	[	X
easat-9130	220	26	49	49	NUM
easat-9130	220	27	,	,	PUNCT
easat-9130	220	28	50	50	NUM
easat-9130	220	29	]	]	PUNCT
easat-9130	220	30	.	.	PUNCT
easat-9130	221	1	digital	digital	ADJ
easat-9130	221	2	transformation	transformation	NOUN
easat-9130	221	3	and	and	CCONJ
easat-9130	221	4	technological	technological	ADJ
easat-9130	221	5	innovations	innovation	NOUN
easat-9130	221	6	have	have	AUX
easat-9130	221	7	revolutionized	revolutionize	VERB
easat-9130	221	8	the	the	DET
easat-9130	221	9	accountability	accountability	NOUN
easat-9130	221	10	and	and	CCONJ
easat-9130	221	11	transparency	transparency	NOUN
easat-9130	221	12	of	of	ADP
easat-9130	221	13	public	public	ADJ
easat-9130	221	14	sector	sector	NOUN
easat-9130	221	15	accounting	account	VERB
easat-9130	221	16	by	by	ADP
easat-9130	221	17	improving	improve	VERB
easat-9130	221	18	the	the	DET
easat-9130	221	19	accessibility	accessibility	NOUN
easat-9130	221	20	of	of	ADP
easat-9130	221	21	financial	financial	ADJ
easat-9130	221	22	information	information	NOUN
easat-9130	221	23	.	.	PUNCT
easat-9130	222	1	brusca	brusca	NOUN
easat-9130	222	2	,	,	PUNCT
easat-9130	222	3	et	et	PROPN
easat-9130	222	4	al	al	PROPN
easat-9130	222	5	.	.	PUNCT
easat-9130	223	1	[	[	X
easat-9130	223	2	5	5	NUM
easat-9130	223	3	]	]	PUNCT
easat-9130	223	4	claimed	claim	VERB
easat-9130	223	5	that	that	SCONJ
easat-9130	223	6	digital	digital	ADJ
easat-9130	223	7	tools	tool	NOUN
easat-9130	223	8	enhance	enhance	VERB
easat-9130	223	9	the	the	DET
easat-9130	223	10	accessibility	accessibility	NOUN
easat-9130	223	11	and	and	CCONJ
easat-9130	223	12	clarity	clarity	NOUN
easat-9130	223	13	of	of	ADP
easat-9130	223	14	financial	financial	ADJ
easat-9130	223	15	data	datum	NOUN
easat-9130	223	16	,	,	PUNCT
easat-9130	223	17	hence	hence	ADV
easat-9130	223	18	increasing	increase	VERB
easat-9130	223	19	public	public	ADJ
easat-9130	223	20	engagement	engagement	NOUN
easat-9130	223	21	and	and	CCONJ
easat-9130	223	22	trust	trust	NOUN
easat-9130	223	23	.	.	PUNCT
easat-9130	224	1	technological	technological	ADJ
easat-9130	224	2	innovation	innovation	NOUN
easat-9130	224	3	in	in	ADP
easat-9130	224	4	the	the	DET
easat-9130	224	5	public	public	ADJ
easat-9130	224	6	sector	sector	NOUN
easat-9130	224	7	enhances	enhance	VERB
easat-9130	224	8	sustainability	sustainability	NOUN
easat-9130	224	9	by	by	ADP
easat-9130	224	10	integrating	integrate	VERB
easat-9130	224	11	digital	digital	ADJ
easat-9130	224	12	solutions	solution	NOUN
easat-9130	224	13	that	that	PRON
easat-9130	224	14	address	address	VERB
easat-9130	224	15	environmental	environmental	ADJ
easat-9130	224	16	concerns	concern	NOUN
easat-9130	224	17	[	[	X
easat-9130	224	18	17	17	NUM
easat-9130	224	19	]	]	PUNCT
easat-9130	224	20	.	.	PUNCT
easat-9130	225	1	2161	2161	NUM
easat-9130	225	2	edelweiss	edelweiss	PROPN
easat-9130	225	3	applied	apply	VERB
easat-9130	225	4	science	science	NOUN
easat-9130	225	5	and	and	CCONJ
easat-9130	225	6	technology	technology	NOUN
easat-9130	225	7	issn	issn	PROPN
easat-9130	225	8	:	:	PUNCT
easat-9130	225	9	2576	2576	NUM
easat-9130	225	10	-	-	SYM
easat-9130	225	11	8484	8484	NUM
easat-9130	225	12	vol	vol	NOUN
easat-9130	225	13	.	.	PROPN
easat-9130	226	1	9	9	NUM
easat-9130	226	2	,	,	PUNCT
easat-9130	226	3	no	no	INTJ
easat-9130	226	4	.	.	NOUN
easat-9130	226	5	7	7	NUM
easat-9130	226	6	:	:	PUNCT
easat-9130	226	7	2152	2152	NUM
easat-9130	226	8	-	-	SYM
easat-9130	226	9	2164	2164	NUM
easat-9130	226	10	,	,	PUNCT
easat-9130	226	11	2025	2025	NUM
easat-9130	226	12	doi	doi	NOUN
easat-9130	226	13	:	:	PUNCT
easat-9130	226	14	10.55214/2576	10.55214/2576	NUM
easat-9130	226	15	-	-	PUNCT
easat-9130	226	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	226	17	©	©	PROPN
easat-9130	226	18	2025	2025	NUM
easat-9130	226	19	by	by	ADP
easat-9130	226	20	the	the	DET
easat-9130	226	21	authors	author	NOUN
easat-9130	226	22	;	;	PUNCT
easat-9130	226	23	licensee	licensee	PROPN
easat-9130	226	24	learning	learning	NOUN
easat-9130	226	25	gate	gate	NOUN
easat-9130	226	26	6	6	NUM
easat-9130	226	27	.	.	PUNCT
easat-9130	227	1	recommendations	recommendation	NOUN
easat-9130	227	2	based	base	VERB
easat-9130	227	3	on	on	ADP
easat-9130	227	4	the	the	DET
easat-9130	227	5	above	above	ADJ
easat-9130	227	6	conclusion	conclusion	NOUN
easat-9130	227	7	and	and	CCONJ
easat-9130	227	8	discussions	discussion	NOUN
easat-9130	227	9	of	of	ADP
easat-9130	227	10	findings	finding	NOUN
easat-9130	227	11	,	,	PUNCT
easat-9130	227	12	the	the	DET
easat-9130	227	13	study	study	NOUN
easat-9130	227	14	recommends	recommend	VERB
easat-9130	227	15	that	that	SCONJ
easat-9130	227	16	institutions	institution	NOUN
easat-9130	227	17	and	and	CCONJ
easat-9130	227	18	governments	government	NOUN
easat-9130	227	19	should	should	AUX
easat-9130	227	20	uphold	uphold	VERB
easat-9130	227	21	principles	principle	NOUN
easat-9130	227	22	of	of	ADP
easat-9130	227	23	good	good	ADJ
easat-9130	227	24	governance	governance	NOUN
easat-9130	227	25	,	,	PUNCT
easat-9130	227	26	as	as	SCONJ
easat-9130	227	27	they	they	PRON
easat-9130	227	28	are	be	AUX
easat-9130	227	29	vital	vital	ADJ
easat-9130	227	30	in	in	ADP
easat-9130	227	31	facilitating	facilitate	VERB
easat-9130	227	32	the	the	DET
easat-9130	227	33	implementation	implementation	NOUN
easat-9130	227	34	of	of	ADP
easat-9130	227	35	sustainable	sustainable	ADJ
easat-9130	227	36	development	development	NOUN
easat-9130	227	37	goals	goal	NOUN
easat-9130	227	38	,	,	PUNCT
easat-9130	227	39	strengthening	strengthen	VERB
easat-9130	227	40	public	public	ADJ
easat-9130	227	41	trust	trust	NOUN
easat-9130	227	42	,	,	PUNCT
easat-9130	227	43	addressing	address	VERB
easat-9130	227	44	climate	climate	NOUN
easat-9130	227	45	change	change	NOUN
easat-9130	227	46	,	,	PUNCT
easat-9130	227	47	attracting	attract	VERB
easat-9130	227	48	investment	investment	NOUN
easat-9130	227	49	projects	project	NOUN
easat-9130	227	50	,	,	PUNCT
easat-9130	227	51	leading	lead	VERB
easat-9130	227	52	to	to	ADP
easat-9130	227	53	positive	positive	ADJ
easat-9130	227	54	societal	societal	ADJ
easat-9130	227	55	change	change	NOUN
easat-9130	227	56	and	and	CCONJ
easat-9130	227	57	enhance	enhance	VERB
easat-9130	227	58	the	the	DET
easat-9130	227	59	sustainability	sustainability	NOUN
easat-9130	227	60	of	of	ADP
easat-9130	227	61	the	the	DET
easat-9130	227	62	public	public	ADJ
easat-9130	227	63	sector	sector	NOUN
easat-9130	227	64	.	.	PUNCT
easat-9130	228	1	it	it	PRON
easat-9130	228	2	also	also	ADV
easat-9130	228	3	recommends	recommend	VERB
easat-9130	228	4	that	that	SCONJ
easat-9130	228	5	good	good	ADJ
easat-9130	228	6	governance	governance	NOUN
easat-9130	228	7	principles	principle	NOUN
easat-9130	228	8	be	be	AUX
easat-9130	228	9	factored	factor	VERB
easat-9130	228	10	into	into	ADP
easat-9130	228	11	policy	policy	NOUN
easat-9130	228	12	frameworks	framework	NOUN
easat-9130	228	13	to	to	PART
easat-9130	228	14	enhance	enhance	VERB
easat-9130	228	15	public	public	ADJ
easat-9130	228	16	sector	sector	NOUN
easat-9130	228	17	sustainability	sustainability	NOUN
easat-9130	228	18	.	.	PUNCT
easat-9130	229	1	strengthening	strengthen	VERB
easat-9130	229	2	governance	governance	NOUN
easat-9130	229	3	mechanisms	mechanism	NOUN
easat-9130	229	4	such	such	ADJ
easat-9130	229	5	as	as	ADP
easat-9130	229	6	performance	performance	NOUN
easat-9130	229	7	monitoring	monitoring	NOUN
easat-9130	229	8	systems	system	NOUN
easat-9130	229	9	,	,	PUNCT
easat-9130	229	10	anti	anti	ADJ
easat-9130	229	11	-	-	ADJ
easat-9130	229	12	corruption	corruption	ADJ
easat-9130	229	13	measures	measure	NOUN
easat-9130	229	14	,	,	PUNCT
easat-9130	229	15	ethical	ethical	ADJ
easat-9130	229	16	leadership	leadership	NOUN
easat-9130	229	17	,	,	PUNCT
easat-9130	229	18	regulatory	regulatory	ADJ
easat-9130	229	19	frameworks	framework	NOUN
easat-9130	229	20	,	,	PUNCT
easat-9130	229	21	and	and	CCONJ
easat-9130	229	22	efficient	efficient	ADJ
easat-9130	229	23	resource	resource	NOUN
easat-9130	229	24	management	management	NOUN
easat-9130	229	25	,	,	PUNCT
easat-9130	229	26	among	among	ADP
easat-9130	229	27	others	other	NOUN
easat-9130	229	28	,	,	PUNCT
easat-9130	229	29	will	will	AUX
easat-9130	229	30	foster	foster	VERB
easat-9130	229	31	trust	trust	NOUN
easat-9130	229	32	and	and	CCONJ
easat-9130	229	33	catalyze	catalyze	NOUN
easat-9130	229	34	sustainability	sustainability	NOUN
easat-9130	229	35	in	in	ADP
easat-9130	229	36	the	the	DET
easat-9130	229	37	public	public	ADJ
easat-9130	229	38	sector	sector	NOUN
easat-9130	229	39	.	.	PUNCT
easat-9130	230	1	concerning	concern	VERB
easat-9130	230	2	technological	technological	ADJ
easat-9130	230	3	innovations	innovation	NOUN
easat-9130	230	4	,	,	PUNCT
easat-9130	230	5	efforts	effort	NOUN
easat-9130	230	6	should	should	AUX
easat-9130	230	7	be	be	AUX
easat-9130	230	8	made	make	VERB
easat-9130	230	9	by	by	ADP
easat-9130	230	10	public	public	ADJ
easat-9130	230	11	institutions	institution	NOUN
easat-9130	230	12	and	and	CCONJ
easat-9130	230	13	governments	government	NOUN
easat-9130	230	14	to	to	PART
easat-9130	230	15	prioritize	prioritize	VERB
easat-9130	230	16	the	the	DET
easat-9130	230	17	integration	integration	NOUN
easat-9130	230	18	of	of	ADP
easat-9130	230	19	technological	technological	ADJ
easat-9130	230	20	innovation	innovation	NOUN
easat-9130	230	21	as	as	ADP
easat-9130	230	22	a	a	DET
easat-9130	230	23	strategic	strategic	ADJ
easat-9130	230	24	tool	tool	NOUN
easat-9130	230	25	in	in	ADP
easat-9130	230	26	driving	drive	VERB
easat-9130	230	27	public	public	ADJ
easat-9130	230	28	sector	sector	NOUN
easat-9130	230	29	sustainability	sustainability	NOUN
easat-9130	230	30	.	.	PUNCT
easat-9130	231	1	investments	investment	NOUN
easat-9130	231	2	in	in	ADP
easat-9130	231	3	emerging	emerge	VERB
easat-9130	231	4	technologies	technology	NOUN
easat-9130	231	5	,	,	PUNCT
easat-9130	231	6	such	such	ADJ
easat-9130	231	7	as	as	ADP
easat-9130	231	8	the	the	DET
easat-9130	231	9	internet	internet	NOUN
easat-9130	231	10	of	of	ADP
easat-9130	231	11	things	thing	NOUN
easat-9130	231	12	,	,	PUNCT
easat-9130	231	13	artificial	artificial	ADJ
easat-9130	231	14	intelligence	intelligence	NOUN
easat-9130	231	15	,	,	PUNCT
easat-9130	231	16	and	and	CCONJ
easat-9130	231	17	financial	financial	ADJ
easat-9130	231	18	technology	technology	NOUN
easat-9130	231	19	.	.	PUNCT
easat-9130	232	1	public	public	ADJ
easat-9130	232	2	sector	sector	NOUN
easat-9130	232	3	institutions	institution	NOUN
easat-9130	232	4	should	should	AUX
easat-9130	232	5	adopt	adopt	VERB
easat-9130	232	6	smart	smart	ADJ
easat-9130	232	7	technologies	technology	NOUN
easat-9130	232	8	and	and	CCONJ
easat-9130	232	9	digital	digital	ADJ
easat-9130	232	10	infrastructure	infrastructure	NOUN
easat-9130	232	11	to	to	PART
easat-9130	232	12	reduce	reduce	VERB
easat-9130	232	13	waste	waste	NOUN
easat-9130	232	14	,	,	PUNCT
easat-9130	232	15	optimize	optimize	VERB
easat-9130	232	16	resource	resource	NOUN
easat-9130	232	17	utilization	utilization	NOUN
easat-9130	232	18	,	,	PUNCT
easat-9130	232	19	and	and	CCONJ
easat-9130	232	20	strengthen	strengthen	VERB
easat-9130	232	21	decision	decision	NOUN
easat-9130	232	22	-	-	PUNCT
easat-9130	232	23	making	making	NOUN
easat-9130	232	24	.	.	PUNCT
easat-9130	233	1	finally	finally	ADV
easat-9130	233	2	,	,	PUNCT
easat-9130	233	3	in	in	ADP
easat-9130	233	4	enhancing	enhance	VERB
easat-9130	233	5	the	the	DET
easat-9130	233	6	sustainability	sustainability	NOUN
easat-9130	233	7	of	of	ADP
easat-9130	233	8	the	the	DET
easat-9130	233	9	public	public	ADJ
easat-9130	233	10	sector	sector	NOUN
easat-9130	233	11	through	through	ADP
easat-9130	233	12	ipsas	ipsa	NOUN
easat-9130	233	13	adoption	adoption	NOUN
easat-9130	233	14	,	,	PUNCT
easat-9130	233	15	institutions	institution	NOUN
easat-9130	233	16	and	and	CCONJ
easat-9130	233	17	governments	government	NOUN
easat-9130	233	18	should	should	AUX
easat-9130	233	19	prioritize	prioritize	VERB
easat-9130	233	20	capacity	capacity	NOUN
easat-9130	233	21	building	building	NOUN
easat-9130	233	22	,	,	PUNCT
easat-9130	233	23	technological	technological	ADJ
easat-9130	233	24	integration	integration	NOUN
easat-9130	233	25	,	,	PUNCT
easat-9130	233	26	and	and	CCONJ
easat-9130	233	27	a	a	DET
easat-9130	233	28	modern	modern	ADJ
easat-9130	233	29	financial	financial	ADJ
easat-9130	233	30	reporting	reporting	NOUN
easat-9130	233	31	system	system	NOUN
easat-9130	233	32	,	,	PUNCT
easat-9130	233	33	which	which	PRON
easat-9130	233	34	will	will	AUX
easat-9130	233	35	ensure	ensure	VERB
easat-9130	233	36	and	and	CCONJ
easat-9130	233	37	enhance	enhance	VERB
easat-9130	233	38	reliability	reliability	NOUN
easat-9130	233	39	,	,	PUNCT
easat-9130	233	40	accuracy	accuracy	NOUN
easat-9130	233	41	,	,	PUNCT
easat-9130	233	42	and	and	CCONJ
easat-9130	233	43	timely	timely	ADJ
easat-9130	233	44	reporting	reporting	NOUN
easat-9130	233	45	of	of	ADP
easat-9130	233	46	financial	financial	ADJ
easat-9130	233	47	information	information	NOUN
easat-9130	233	48	.	.	PUNCT
easat-9130	234	1	furthermore	furthermore	ADV
easat-9130	234	2	,	,	PUNCT
easat-9130	234	3	ipsas	ipsas	ADJ
easat-9130	234	4	adoption	adoption	NOUN
easat-9130	234	5	should	should	AUX
easat-9130	234	6	complement	complement	VERB
easat-9130	234	7	a	a	DET
easat-9130	234	8	strong	strong	ADJ
easat-9130	234	9	governance	governance	NOUN
easat-9130	234	10	framework	framework	NOUN
easat-9130	234	11	that	that	PRON
easat-9130	234	12	promotes	promote	VERB
easat-9130	234	13	accountability	accountability	NOUN
easat-9130	234	14	and	and	CCONJ
easat-9130	234	15	transparency	transparency	NOUN
easat-9130	234	16	.	.	PUNCT
easat-9130	235	1	it	it	PRON
easat-9130	235	2	should	should	AUX
easat-9130	235	3	leverage	leverage	VERB
easat-9130	235	4	on	on	ADP
easat-9130	235	5	tools	tool	NOUN
easat-9130	235	6	for	for	ADP
easat-9130	235	7	mitigating	mitigate	VERB
easat-9130	235	8	corruption	corruption	NOUN
easat-9130	235	9	,	,	PUNCT
easat-9130	235	10	ensuring	ensure	VERB
easat-9130	235	11	that	that	SCONJ
easat-9130	235	12	whistleblower	whistleblower	NOUN
easat-9130	235	13	protection	protection	NOUN
easat-9130	235	14	laws	law	NOUN
easat-9130	235	15	are	be	AUX
easat-9130	235	16	enforced	enforce	VERB
easat-9130	235	17	and	and	CCONJ
easat-9130	235	18	strengthening	strengthen	VERB
easat-9130	235	19	financial	financial	ADJ
easat-9130	235	20	sustainability	sustainability	NOUN
easat-9130	235	21	in	in	ADP
easat-9130	235	22	the	the	DET
easat-9130	235	23	public	public	ADJ
easat-9130	235	24	sector	sector	NOUN
easat-9130	235	25	.	.	PUNCT
easat-9130	236	1	7	7	X
easat-9130	236	2	.	.	X
easat-9130	236	3	suggestion	suggestion	NOUN
easat-9130	236	4	for	for	ADP
easat-9130	236	5	further	further	ADJ
easat-9130	236	6	studies	study	NOUN
easat-9130	236	7	future	future	ADJ
easat-9130	236	8	research	research	NOUN
easat-9130	236	9	could	could	AUX
easat-9130	236	10	explore	explore	VERB
easat-9130	236	11	comparative	comparative	ADJ
easat-9130	236	12	studies	study	NOUN
easat-9130	236	13	across	across	ADP
easat-9130	236	14	developed	developed	ADJ
easat-9130	236	15	and	and	CCONJ
easat-9130	236	16	developing	develop	VERB
easat-9130	236	17	countries	country	NOUN
easat-9130	236	18	using	use	VERB
easat-9130	236	19	secondary	secondary	ADJ
easat-9130	236	20	data	datum	NOUN
easat-9130	236	21	to	to	PART
easat-9130	236	22	investigate	investigate	VERB
easat-9130	236	23	the	the	DET
easat-9130	236	24	short	short	ADJ
easat-9130	236	25	and	and	CCONJ
easat-9130	236	26	long	long	ADJ
easat-9130	236	27	-	-	PUNCT
easat-9130	236	28	term	term	NOUN
easat-9130	236	29	effects	effect	NOUN
easat-9130	236	30	of	of	ADP
easat-9130	236	31	ipsas	ipsa	NOUN
easat-9130	236	32	on	on	ADP
easat-9130	236	33	governance	governance	NOUN
easat-9130	236	34	efficiency	efficiency	NOUN
easat-9130	236	35	,	,	PUNCT
easat-9130	236	36	which	which	PRON
easat-9130	236	37	would	would	AUX
easat-9130	236	38	also	also	ADV
easat-9130	236	39	be	be	AUX
easat-9130	236	40	valuable	valuable	ADJ
easat-9130	236	41	in	in	ADP
easat-9130	236	42	comprehending	comprehend	VERB
easat-9130	236	43	the	the	DET
easat-9130	236	44	implications	implication	NOUN
easat-9130	236	45	of	of	ADP
easat-9130	236	46	public	public	ADJ
easat-9130	236	47	sector	sector	NOUN
easat-9130	236	48	sustainability	sustainability	NOUN
easat-9130	236	49	.	.	PUNCT
easat-9130	237	1	also	also	ADV
easat-9130	237	2	,	,	PUNCT
easat-9130	237	3	future	future	ADJ
easat-9130	237	4	studies	study	NOUN
easat-9130	237	5	could	could	AUX
easat-9130	237	6	examine	examine	VERB
easat-9130	237	7	the	the	DET
easat-9130	237	8	role	role	NOUN
easat-9130	237	9	of	of	ADP
easat-9130	237	10	emerging	emerge	VERB
easat-9130	237	11	technologies	technology	NOUN
easat-9130	237	12	,	,	PUNCT
easat-9130	237	13	such	such	ADJ
easat-9130	237	14	as	as	ADP
easat-9130	237	15	big	big	ADJ
easat-9130	237	16	data	datum	NOUN
easat-9130	237	17	analytics	analytic	NOUN
easat-9130	237	18	,	,	PUNCT
easat-9130	237	19	artificial	artificial	ADJ
easat-9130	237	20	intelligence	intelligence	NOUN
easat-9130	237	21	,	,	PUNCT
easat-9130	237	22	and	and	CCONJ
easat-9130	237	23	blockchain	blockchain	PROPN
easat-9130	237	24	,	,	PUNCT
easat-9130	237	25	among	among	ADP
easat-9130	237	26	others	other	NOUN
easat-9130	237	27	,	,	PUNCT
easat-9130	237	28	in	in	ADP
easat-9130	237	29	strengthening	strengthen	VERB
easat-9130	237	30	ipsas	ipsa	NOUN
easat-9130	237	31	implementation	implementation	NOUN
easat-9130	237	32	and	and	CCONJ
easat-9130	237	33	governance	governance	NOUN
easat-9130	237	34	mechanisms	mechanism	NOUN
easat-9130	237	35	within	within	ADP
easat-9130	237	36	the	the	DET
easat-9130	237	37	public	public	ADJ
easat-9130	237	38	sector	sector	NOUN
easat-9130	237	39	.	.	PUNCT
easat-9130	238	1	additionally	additionally	ADV
easat-9130	238	2	,	,	PUNCT
easat-9130	238	3	studies	study	NOUN
easat-9130	238	4	could	could	AUX
easat-9130	238	5	assess	assess	VERB
easat-9130	238	6	how	how	SCONJ
easat-9130	238	7	integrating	integrate	VERB
easat-9130	238	8	good	good	ADJ
easat-9130	238	9	governance	governance	NOUN
easat-9130	238	10	with	with	ADP
easat-9130	238	11	digital	digital	ADJ
easat-9130	238	12	innovation	innovation	NOUN
easat-9130	238	13	and	and	CCONJ
easat-9130	238	14	adopting	adopt	VERB
easat-9130	238	15	ipsas	ipsa	NOUN
easat-9130	238	16	could	could	AUX
easat-9130	238	17	minimize	minimize	VERB
easat-9130	238	18	corruption	corruption	NOUN
easat-9130	238	19	,	,	PUNCT
easat-9130	238	20	one	one	NUM
easat-9130	238	21	of	of	ADP
easat-9130	238	22	the	the	DET
easat-9130	238	23	major	major	ADJ
easat-9130	238	24	issues	issue	NOUN
easat-9130	238	25	of	of	ADP
easat-9130	238	26	concern	concern	NOUN
easat-9130	238	27	in	in	ADP
easat-9130	238	28	the	the	DET
easat-9130	238	29	public	public	ADJ
easat-9130	238	30	sector	sector	NOUN
easat-9130	238	31	,	,	PUNCT
easat-9130	238	32	specifically	specifically	ADV
easat-9130	238	33	in	in	ADP
easat-9130	238	34	emerging	emerge	VERB
easat-9130	238	35	nations	nation	NOUN
easat-9130	238	36	.	.	PUNCT
easat-9130	239	1	consequently	consequently	ADV
easat-9130	239	2	,	,	PUNCT
easat-9130	239	3	future	future	ADJ
easat-9130	239	4	studies	study	NOUN
easat-9130	239	5	may	may	AUX
easat-9130	239	6	investigate	investigate	VERB
easat-9130	239	7	the	the	DET
easat-9130	239	8	degree	degree	NOUN
easat-9130	239	9	to	to	PART
easat-9130	239	10	which	which	PRON
easat-9130	239	11	the	the	DET
easat-9130	239	12	adoption	adoption	NOUN
easat-9130	239	13	of	of	ADP
easat-9130	239	14	ipsas	ipsas	PROPN
easat-9130	239	15	influences	influence	VERB
easat-9130	239	16	decision	decision	NOUN
easat-9130	239	17	-	-	PUNCT
easat-9130	239	18	making	make	VERB
easat-9130	239	19	behaviors	behavior	NOUN
easat-9130	239	20	.	.	PUNCT
easat-9130	240	1	transparency	transparency	NOUN
easat-9130	240	2	:	:	PUNCT
easat-9130	240	3	the	the	DET
easat-9130	240	4	authors	author	NOUN
easat-9130	240	5	confirm	confirm	VERB
easat-9130	240	6	that	that	SCONJ
easat-9130	240	7	the	the	DET
easat-9130	240	8	manuscript	manuscript	NOUN
easat-9130	240	9	is	be	AUX
easat-9130	240	10	an	an	DET
easat-9130	240	11	honest	honest	ADJ
easat-9130	240	12	,	,	PUNCT
easat-9130	240	13	accurate	accurate	ADJ
easat-9130	240	14	,	,	PUNCT
easat-9130	240	15	and	and	CCONJ
easat-9130	240	16	transparent	transparent	ADJ
easat-9130	240	17	account	account	NOUN
easat-9130	240	18	of	of	ADP
easat-9130	240	19	the	the	DET
easat-9130	240	20	study	study	NOUN
easat-9130	240	21	;	;	PUNCT
easat-9130	240	22	that	that	SCONJ
easat-9130	240	23	no	no	DET
easat-9130	240	24	vital	vital	ADJ
easat-9130	240	25	features	feature	NOUN
easat-9130	240	26	of	of	ADP
easat-9130	240	27	the	the	DET
easat-9130	240	28	study	study	NOUN
easat-9130	240	29	have	have	AUX
easat-9130	240	30	been	be	AUX
easat-9130	240	31	omitted	omit	VERB
easat-9130	240	32	;	;	PUNCT
easat-9130	240	33	and	and	CCONJ
easat-9130	240	34	that	that	SCONJ
easat-9130	240	35	any	any	DET
easat-9130	240	36	discrepancies	discrepancy	NOUN
easat-9130	240	37	from	from	ADP
easat-9130	240	38	the	the	DET
easat-9130	240	39	study	study	NOUN
easat-9130	240	40	as	as	SCONJ
easat-9130	240	41	planned	plan	VERB
easat-9130	240	42	have	have	AUX
easat-9130	240	43	been	be	AUX
easat-9130	240	44	explained	explain	VERB
easat-9130	240	45	.	.	PUNCT
easat-9130	241	1	this	this	DET
easat-9130	241	2	study	study	NOUN
easat-9130	241	3	followed	follow	VERB
easat-9130	241	4	all	all	DET
easat-9130	241	5	ethical	ethical	ADJ
easat-9130	241	6	practices	practice	NOUN
easat-9130	241	7	during	during	ADP
easat-9130	241	8	writing	writing	NOUN
easat-9130	241	9	.	.	PUNCT
easat-9130	242	1	copyright	copyright	NOUN
easat-9130	242	2	:	:	PUNCT
easat-9130	242	3	©	©	PROPN
easat-9130	242	4	2025	2025	NUM
easat-9130	242	5	by	by	ADP
easat-9130	242	6	the	the	DET
easat-9130	242	7	authors	author	NOUN
easat-9130	242	8	.	.	PUNCT
easat-9130	243	1	this	this	DET
easat-9130	243	2	open	open	ADJ
easat-9130	243	3	-	-	PUNCT
easat-9130	243	4	access	access	NOUN
easat-9130	243	5	article	article	NOUN
easat-9130	243	6	is	be	AUX
easat-9130	243	7	distributed	distribute	VERB
easat-9130	243	8	under	under	ADP
easat-9130	243	9	the	the	DET
easat-9130	243	10	terms	term	NOUN
easat-9130	243	11	and	and	CCONJ
easat-9130	243	12	conditions	condition	NOUN
easat-9130	243	13	of	of	ADP
easat-9130	243	14	the	the	DET
easat-9130	243	15	creative	creative	ADJ
easat-9130	243	16	commons	common	NOUN
easat-9130	243	17	attribution	attribution	NOUN
easat-9130	243	18	(	(	PUNCT
easat-9130	243	19	cc	cc	NOUN
easat-9130	243	20	by	by	ADP
easat-9130	243	21	)	)	PUNCT
easat-9130	243	22	license	license	NOUN
easat-9130	243	23	(	(	PUNCT
easat-9130	243	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9130	243	25	)	)	PUNCT
easat-9130	243	26	.	.	PUNCT
easat-9130	244	1	references	reference	NOUN
easat-9130	244	2	[	[	X
easat-9130	244	3	1	1	NUM
easat-9130	244	4	]	]	PUNCT
easat-9130	244	5	l.	l.	PROPN
easat-9130	244	6	schmidthuber	schmidthuber	PROPN
easat-9130	244	7	,	,	PUNCT
easat-9130	244	8	d.	d.	PROPN
easat-9130	244	9	hilgers	hilgers	PROPN
easat-9130	244	10	,	,	PUNCT
easat-9130	244	11	and	and	CCONJ
easat-9130	244	12	s.	s.	PROPN
easat-9130	244	13	hofmann	hofmann	PROPN
easat-9130	244	14	,	,	PUNCT
easat-9130	244	15	"	"	PUNCT
easat-9130	244	16	international	international	ADJ
easat-9130	244	17	public	public	ADJ
easat-9130	244	18	sector	sector	NOUN
easat-9130	244	19	accounting	accounting	NOUN
easat-9130	244	20	standards	standard	NOUN
easat-9130	244	21	(	(	PUNCT
easat-9130	244	22	ipsass	ipsass	NOUN
easat-9130	244	23	):	):	PUNCT
easat-9130	244	24	a	a	DET
easat-9130	244	25	systematic	systematic	ADJ
easat-9130	244	26	literature	literature	NOUN
easat-9130	244	27	review	review	NOUN
easat-9130	244	28	and	and	CCONJ
easat-9130	244	29	future	future	ADJ
easat-9130	244	30	research	research	NOUN
easat-9130	244	31	agenda	agenda	NOUN
easat-9130	244	32	,	,	PUNCT
easat-9130	244	33	"	"	PUNCT
easat-9130	244	34	financial	financial	ADJ
easat-9130	244	35	accountability	accountability	NOUN
easat-9130	244	36	&	&	CCONJ
easat-9130	244	37	management	management	NOUN
easat-9130	244	38	,	,	PUNCT
easat-9130	244	39	vol	vol	NOUN
easat-9130	244	40	.	.	PROPN
easat-9130	245	1	38	38	NUM
easat-9130	245	2	,	,	PUNCT
easat-9130	245	3	no	no	INTJ
easat-9130	245	4	.	.	NOUN
easat-9130	245	5	1	1	NUM
easat-9130	245	6	,	,	PUNCT
easat-9130	245	7	pp	pp	ADJ
easat-9130	245	8	.	.	PUNCT
easat-9130	246	1	119	119	NUM
easat-9130	246	2	-	-	SYM
easat-9130	246	3	142	142	NUM
easat-9130	246	4	,	,	PUNCT
easat-9130	246	5	2022	2022	NUM
easat-9130	246	6	.	.	PUNCT
easat-9130	247	1	https://doi.org/10.1111/faam.12265	https://doi.org/10.1111/faam.12265	PROPN
easat-9130	247	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9130	247	3	https://doi.org/10.1111/faam.12265	https://doi.org/10.1111/faam.12265	PROPN
easat-9130	247	4	2162	2162	NUM
easat-9130	247	5	edelweiss	edelweiss	PROPN
easat-9130	247	6	applied	apply	VERB
easat-9130	247	7	science	science	NOUN
easat-9130	247	8	and	and	CCONJ
easat-9130	247	9	technology	technology	NOUN
easat-9130	247	10	issn	issn	PROPN
easat-9130	247	11	:	:	PUNCT
easat-9130	247	12	2576	2576	NUM
easat-9130	247	13	-	-	SYM
easat-9130	247	14	8484	8484	NUM
easat-9130	247	15	vol	vol	NOUN
easat-9130	247	16	.	.	PROPN
easat-9130	248	1	9	9	NUM
easat-9130	248	2	,	,	PUNCT
easat-9130	248	3	no	no	INTJ
easat-9130	248	4	.	.	NOUN
easat-9130	248	5	7	7	NUM
easat-9130	248	6	:	:	PUNCT
easat-9130	248	7	2152	2152	NUM
easat-9130	248	8	-	-	SYM
easat-9130	248	9	2164	2164	NUM
easat-9130	248	10	,	,	PUNCT
easat-9130	248	11	2025	2025	NUM
easat-9130	248	12	doi	doi	NOUN
easat-9130	248	13	:	:	PUNCT
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easat-9130	248	16	8484.v9i7.9130	8484.v9i7.9130	NUM
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easat-9130	248	20	the	the	DET
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easat-9130	248	25	gate	gate	NOUN
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easat-9130	249	3	]	]	PUNCT
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easat-9130	249	8	bisogno	bisogno	PROPN
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easat-9130	249	18	,	,	PUNCT
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easat-9130	249	20	new	new	ADJ
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easat-9130	249	26	sector	sector	NOUN
easat-9130	249	27	sustainability	sustainability	NOUN
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easat-9130	249	33	proactive	proactive	ADJ
easat-9130	249	34	,	,	PUNCT
easat-9130	249	35	"	"	PUNCT
easat-9130	249	36	public	public	ADJ
easat-9130	249	37	money	money	NOUN
easat-9130	249	38	&	&	CCONJ
easat-9130	249	39	management	management	NOUN
easat-9130	249	40	,	,	PUNCT
easat-9130	249	41	vol	vol	NOUN
easat-9130	249	42	.	.	PROPN
easat-9130	249	43	44	44	NUM
easat-9130	249	44	,	,	PUNCT
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easat-9130	249	47	8	8	NUM
easat-9130	249	48	,	,	PUNCT
easat-9130	249	49	pp	pp	ADJ
easat-9130	249	50	.	.	PUNCT
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easat-9130	250	2	-	-	SYM
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easat-9130	252	3	]	]	PUNCT
easat-9130	252	4	v.	v.	CCONJ
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easat-9130	252	10	"	"	PUNCT
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easat-9130	252	14	accounting	accounting	NOUN
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easat-9130	252	16	the	the	DET
easat-9130	252	17	public	public	ADJ
easat-9130	252	18	sector	sector	NOUN
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easat-9130	252	20	epsas	epsas	PROPN
easat-9130	252	21	,	,	PUNCT
easat-9130	252	22	"	"	PUNCT
easat-9130	252	23	public	public	ADJ
easat-9130	252	24	money	money	NOUN
easat-9130	252	25	&	&	CCONJ
easat-9130	252	26	management	management	NOUN
easat-9130	252	27	,	,	PUNCT
easat-9130	252	28	vol	vol	NOUN
easat-9130	252	29	.	.	PROPN
easat-9130	253	1	42	42	NUM
easat-9130	253	2	,	,	PUNCT
easat-9130	253	3	no	no	INTJ
easat-9130	253	4	.	.	NOUN
easat-9130	253	5	6	6	NUM
easat-9130	253	6	,	,	PUNCT
easat-9130	253	7	pp	pp	ADJ
easat-9130	253	8	.	.	PUNCT
easat-9130	254	1	463	463	NUM
easat-9130	254	2	-	-	SYM
easat-9130	254	3	466	466	NUM
easat-9130	254	4	,	,	PUNCT
easat-9130	254	5	2022	2022	NUM
easat-9130	254	6	.	.	PUNCT
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easat-9130	255	2	4	4	X
easat-9130	255	3	]	]	PUNCT
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easat-9130	255	11	p.	p.	PROPN
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easat-9130	255	16	gårseth	gårseth	PROPN
easat-9130	255	17	-	-	PUNCT
easat-9130	255	18	nesbakk	nesbakk	NOUN
easat-9130	255	19	,	,	PUNCT
easat-9130	255	20	"	"	PUNCT
easat-9130	255	21	adoption	adoption	NOUN
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easat-9130	255	23	the	the	DET
easat-9130	255	24	international	international	ADJ
easat-9130	255	25	public	public	ADJ
easat-9130	255	26	sector	sector	NOUN
easat-9130	255	27	accounting	accounting	NOUN
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easat-9130	255	30	emerging	emerge	VERB
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easat-9130	255	32	and	and	CCONJ
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easat-9130	255	34	-	-	PUNCT
easat-9130	255	35	income	income	NOUN
easat-9130	255	36	countries	country	NOUN
easat-9130	255	37	:	:	PUNCT
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easat-9130	255	39	structured	structured	ADJ
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easat-9130	255	41	review	review	NOUN
easat-9130	255	42	,	,	PUNCT
easat-9130	255	43	"	"	PUNCT
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easat-9130	255	45	of	of	ADP
easat-9130	255	46	public	public	ADJ
easat-9130	255	47	budgeting	budgeting	NOUN
easat-9130	255	48	,	,	PUNCT
easat-9130	255	49	accounting	accounting	NOUN
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easat-9130	255	52	management	management	NOUN
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easat-9130	255	57	,	,	PUNCT
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easat-9130	256	3	5	5	NUM
easat-9130	256	4	]	]	PUNCT
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easat-9130	256	11	s.	s.	PROPN
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easat-9130	256	22	,	,	PUNCT
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easat-9130	256	30	sector	sector	NOUN
easat-9130	256	31	accounting	accounting	NOUN
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easat-9130	257	7	2018	2018	NUM
easat-9130	257	8	.	.	PUNCT
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easat-9130	259	2	6	6	NUM
easat-9130	259	3	]	]	PUNCT
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easat-9130	262	23	accounting	accounting	NOUN
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easat-9130	262	29	public	public	ADJ
easat-9130	262	30	sector	sector	NOUN
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easat-9130	263	2	-	-	SYM
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easat-9130	263	4	,	,	PUNCT
easat-9130	263	5	2017	2017	NUM
easat-9130	263	6	.	.	PUNCT
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easat-9130	265	22	(	(	PUNCT
easat-9130	265	23	ipsas	ipsa	NOUN
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easat-9130	265	43	,	,	PUNCT
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easat-9130	265	45	.	.	PROPN
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easat-9130	265	51	,	,	PUNCT
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easat-9130	265	53	.	.	PUNCT
easat-9130	266	1	14	14	NUM
easat-9130	266	2	-	-	SYM
easat-9130	266	3	27	27	NUM
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easat-9130	266	5	2023	2023	NUM
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easat-9130	267	2	9	9	X
easat-9130	267	3	]	]	X
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easat-9130	267	18	public	public	ADJ
easat-9130	267	19	sector	sector	NOUN
easat-9130	267	20	accounting	accounting	NOUN
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easat-9130	267	32	,	,	PUNCT
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easat-9130	268	2	-	-	SYM
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easat-9130	268	5	2024	2024	NUM
easat-9130	268	6	.	.	PUNCT
easat-9130	268	7	https://doi.org/10.1080/01559982.2022.2151073	https://doi.org/10.1080/01559982.2022.2151073	NOUN
easat-9130	269	1	[	[	X
easat-9130	269	2	10	10	NUM
easat-9130	269	3	]	]	X
easat-9130	269	4	v.	v.	PROPN
easat-9130	269	5	tawiah	tawiah	PROPN
easat-9130	269	6	,	,	PUNCT
easat-9130	269	7	"	"	PUNCT
easat-9130	269	8	the	the	DET
easat-9130	269	9	effect	effect	NOUN
easat-9130	269	10	of	of	ADP
easat-9130	269	11	ipsas	ipsas	ADJ
easat-9130	269	12	adoption	adoption	NOUN
easat-9130	269	13	on	on	ADP
easat-9130	269	14	governance	governance	NOUN
easat-9130	269	15	quality	quality	NOUN
easat-9130	269	16	:	:	PUNCT
easat-9130	269	17	evidence	evidence	NOUN
easat-9130	269	18	from	from	ADP
easat-9130	269	19	developing	develop	VERB
easat-9130	269	20	and	and	CCONJ
easat-9130	269	21	developed	developed	ADJ
easat-9130	269	22	countries	country	NOUN
easat-9130	269	23	,	,	PUNCT
easat-9130	269	24	"	"	PUNCT
easat-9130	269	25	public	public	ADJ
easat-9130	269	26	organization	organization	NOUN
easat-9130	269	27	review	review	NOUN
easat-9130	269	28	,	,	PUNCT
easat-9130	269	29	vol	vol	NOUN
easat-9130	269	30	.	.	PROPN
easat-9130	269	31	23	23	NUM
easat-9130	269	32	,	,	PUNCT
easat-9130	269	33	no	no	INTJ
easat-9130	269	34	.	.	NOUN
easat-9130	269	35	1	1	NUM
easat-9130	269	36	,	,	PUNCT
easat-9130	269	37	pp	pp	ADJ
easat-9130	269	38	.	.	PUNCT
easat-9130	270	1	305	305	NUM
easat-9130	270	2	-	-	SYM
easat-9130	270	3	324	324	NUM
easat-9130	270	4	,	,	PUNCT
easat-9130	270	5	2023	2023	NUM
easat-9130	270	6	.	.	PUNCT
easat-9130	271	1	https://doi.org/10.1007/s11115-022-00625w	https://doi.org/10.1007/s11115-022-00625w	PROPN
easat-9130	272	1	[	[	X
easat-9130	272	2	11	11	NUM
easat-9130	272	3	]	]	PUNCT
easat-9130	272	4	s.	s.	PROPN
easat-9130	272	5	a.	a.	PROPN
easat-9130	272	6	muraina	muraina	PROPN
easat-9130	272	7	and	and	CCONJ
easat-9130	272	8	k.	k.	PROPN
easat-9130	272	9	i.	i.	PROPN
easat-9130	272	10	dandago	dandago	PROPN
easat-9130	272	11	,	,	PUNCT
easat-9130	272	12	"	"	PUNCT
easat-9130	272	13	effects	effect	NOUN
easat-9130	272	14	of	of	ADP
easat-9130	272	15	implementation	implementation	NOUN
easat-9130	272	16	of	of	ADP
easat-9130	272	17	international	international	ADJ
easat-9130	272	18	public	public	ADJ
easat-9130	272	19	sector	sector	NOUN
easat-9130	272	20	accounting	accounting	NOUN
easat-9130	272	21	standards	standard	NOUN
easat-9130	272	22	on	on	ADP
easat-9130	272	23	nigeria	nigeria	PROPN
easat-9130	272	24	’s	’s	PART
easat-9130	272	25	financial	financial	ADJ
easat-9130	272	26	reporting	reporting	NOUN
easat-9130	272	27	quality	quality	NOUN
easat-9130	272	28	,	,	PUNCT
easat-9130	272	29	"	"	PUNCT
easat-9130	272	30	international	international	ADJ
easat-9130	272	31	journal	journal	NOUN
easat-9130	272	32	of	of	ADP
easat-9130	272	33	public	public	ADJ
easat-9130	272	34	sector	sector	NOUN
easat-9130	272	35	management	management	NOUN
easat-9130	272	36	,	,	PUNCT
easat-9130	272	37	vol	vol	NOUN
easat-9130	272	38	.	.	PROPN
easat-9130	272	39	33	33	NUM
easat-9130	272	40	,	,	PUNCT
easat-9130	272	41	no	no	INTJ
easat-9130	272	42	.	.	PUNCT
easat-9130	272	43	2/3	2/3	NUM
easat-9130	272	44	,	,	PUNCT
easat-9130	272	45	pp	pp	ADJ
easat-9130	272	46	.	.	PUNCT
easat-9130	272	47	323	323	NUM
easat-9130	272	48	-	-	SYM
easat-9130	272	49	338	338	NUM
easat-9130	272	50	,	,	PUNCT
easat-9130	272	51	2020	2020	NUM
easat-9130	272	52	.	.	PUNCT
easat-9130	273	1	[	[	X
easat-9130	273	2	12	12	NUM
easat-9130	273	3	]	]	X
easat-9130	273	4	j.	j.	PROPN
easat-9130	273	5	christiaens	christiaens	PROPN
easat-9130	273	6	,	,	PUNCT
easat-9130	273	7	c.	c.	PROPN
easat-9130	273	8	vanhee	vanhee	PROPN
easat-9130	273	9	,	,	PUNCT
easat-9130	273	10	f.	f.	PROPN
easat-9130	273	11	manes	manes	PROPN
easat-9130	273	12	-	-	PUNCT
easat-9130	273	13	rossi	rossi	ADJ
easat-9130	273	14	,	,	PUNCT
easat-9130	273	15	n.	n.	NOUN
easat-9130	273	16	aversano	aversano	PROPN
easat-9130	273	17	,	,	PUNCT
easat-9130	273	18	and	and	CCONJ
easat-9130	273	19	p.	p.	NOUN
easat-9130	273	20	van	van	PROPN
easat-9130	273	21	cauwenberge	cauwenberge	NOUN
easat-9130	273	22	,	,	PUNCT
easat-9130	273	23	"	"	PUNCT
easat-9130	273	24	the	the	DET
easat-9130	273	25	effect	effect	NOUN
easat-9130	273	26	of	of	ADP
easat-9130	273	27	ipsas	ipsa	NOUN
easat-9130	273	28	on	on	ADP
easat-9130	273	29	reforming	reform	VERB
easat-9130	273	30	governmental	governmental	ADJ
easat-9130	273	31	financial	financial	ADJ
easat-9130	273	32	reporting	reporting	NOUN
easat-9130	273	33	:	:	PUNCT
easat-9130	273	34	an	an	DET
easat-9130	273	35	international	international	ADJ
easat-9130	273	36	comparison	comparison	NOUN
easat-9130	273	37	,	,	PUNCT
easat-9130	273	38	"	"	PUNCT
easat-9130	273	39	international	international	ADJ
easat-9130	273	40	review	review	NOUN
easat-9130	273	41	of	of	ADP
easat-9130	273	42	administrative	administrative	ADJ
easat-9130	273	43	sciences	science	NOUN
easat-9130	273	44	,	,	PUNCT
easat-9130	273	45	vol	vol	NOUN
easat-9130	273	46	.	.	PROPN
easat-9130	273	47	81	81	NUM
easat-9130	273	48	,	,	PUNCT
easat-9130	273	49	no	no	INTJ
easat-9130	273	50	.	.	NOUN
easat-9130	273	51	1	1	NUM
easat-9130	273	52	,	,	PUNCT
easat-9130	273	53	pp	pp	ADJ
easat-9130	273	54	.	.	PUNCT
easat-9130	274	1	158	158	NUM
easat-9130	274	2	-	-	SYM
easat-9130	274	3	177	177	NUM
easat-9130	274	4	,	,	PUNCT
easat-9130	274	5	2014	2014	NUM
easat-9130	274	6	.	.	PUNCT
easat-9130	274	7	https://doi.org/10.1177/0020852314546580	https://doi.org/10.1177/0020852314546580	PART
easat-9130	275	1	[	[	X
easat-9130	275	2	13	13	NUM
easat-9130	275	3	]	]	X
easat-9130	275	4	n.	n.	PROPN
easat-9130	275	5	masoud	masoud	PROPN
easat-9130	275	6	,	,	PUNCT
easat-9130	275	7	"	"	PUNCT
easat-9130	275	8	global	global	ADJ
easat-9130	275	9	insights	insight	NOUN
easat-9130	275	10	on	on	ADP
easat-9130	275	11	public	public	ADJ
easat-9130	275	12	sector	sector	NOUN
easat-9130	275	13	accounting	accounting	NOUN
easat-9130	275	14	reforms	reform	NOUN
easat-9130	275	15	:	:	PUNCT
easat-9130	275	16	a	a	DET
easat-9130	275	17	comprehensive	comprehensive	ADJ
easat-9130	275	18	study	study	NOUN
easat-9130	275	19	on	on	ADP
easat-9130	275	20	the	the	DET
easat-9130	275	21	adoption	adoption	NOUN
easat-9130	275	22	,	,	PUNCT
easat-9130	275	23	implementation	implementation	NOUN
easat-9130	275	24	,	,	PUNCT
easat-9130	275	25	and	and	CCONJ
easat-9130	275	26	impact	impact	NOUN
easat-9130	275	27	of	of	ADP
easat-9130	275	28	ifrs	ifrs	NOUN
easat-9130	275	29	and	and	CCONJ
easat-9130	275	30	ipsas	ipsa	NOUN
easat-9130	275	31	,	,	PUNCT
easat-9130	275	32	"	"	PUNCT
easat-9130	275	33	accounting	accounting	NOUN
easat-9130	275	34	research	research	NOUN
easat-9130	275	35	journal	journal	NOUN
easat-9130	275	36	,	,	PUNCT
easat-9130	275	37	vol	vol	NOUN
easat-9130	275	38	.	.	PROPN
easat-9130	275	39	38	38	NUM
easat-9130	275	40	,	,	PUNCT
easat-9130	275	41	no	no	INTJ
easat-9130	275	42	.	.	NOUN
easat-9130	275	43	1	1	NUM
easat-9130	275	44	,	,	PUNCT
easat-9130	275	45	pp	pp	ADJ
easat-9130	275	46	.	.	PUNCT
easat-9130	275	47	80	80	NUM
easat-9130	275	48	-	-	SYM
easat-9130	275	49	105	105	NUM
easat-9130	275	50	,	,	PUNCT
easat-9130	275	51	2024	2024	NUM
easat-9130	275	52	.	.	PUNCT
easat-9130	276	1	https://doi.org/10.1108/arj-06-2024-0228	https://doi.org/10.1108/arj-06-2024-0228	PROPN
easat-9130	277	1	[	[	X
easat-9130	277	2	14	14	NUM
easat-9130	277	3	]	]	X
easat-9130	277	4	c.	c.	PROPN
easat-9130	277	5	pimenta	pimenta	PROPN
easat-9130	277	6	and	and	CCONJ
easat-9130	277	7	a.	a.	NOUN
easat-9130	277	8	seco	seco	PROPN
easat-9130	277	9	,	,	PUNCT
easat-9130	277	10	"	"	PUNCT
easat-9130	277	11	technological	technological	ADJ
easat-9130	277	12	opportunities	opportunity	NOUN
easat-9130	277	13	and	and	CCONJ
easat-9130	277	14	recommendations	recommendation	NOUN
easat-9130	277	15	for	for	ADP
easat-9130	277	16	modernizing	modernize	VERB
easat-9130	277	17	integrated	integrate	VERB
easat-9130	277	18	financial	financial	ADJ
easat-9130	277	19	management	management	NOUN
easat-9130	277	20	information	information	NOUN
easat-9130	277	21	systems	system	NOUN
easat-9130	277	22	in	in	ADP
easat-9130	277	23	latin	latin	PROPN
easat-9130	277	24	america	america	PROPN
easat-9130	277	25	and	and	CCONJ
easat-9130	277	26	the	the	DET
easat-9130	277	27	caribbean	caribbean	ADJ
easat-9130	277	28	,	,	PUNCT
easat-9130	277	29	"	"	PUNCT
easat-9130	277	30	2019	2019	NUM
easat-9130	277	31	.	.	PUNCT
easat-9130	278	1	https://doi.org/10.18235/0001522	https://doi.org/10.18235/0001522	PROPN
easat-9130	279	1	[	[	X
easat-9130	279	2	15	15	NUM
easat-9130	279	3	]	]	X
easat-9130	279	4	i.	i.	PROPN
easat-9130	279	5	s.	s.	PROPN
easat-9130	279	6	akinadewo	akinadewo	PROPN
easat-9130	279	7	,	,	PUNCT
easat-9130	279	8	m.	m.	PROPN
easat-9130	279	9	e.	e.	PROPN
easat-9130	279	10	dagundoro	dagundoro	PROPN
easat-9130	279	11	,	,	PUNCT
easat-9130	279	12	i.	i.	PROPN
easat-9130	279	13	m.	m.	NOUN
easat-9130	279	14	adebiyi	adebiyi	PROPN
easat-9130	279	15	,	,	PUNCT
easat-9130	279	16	o.	o.	PROPN
easat-9130	279	17	s.	s.	PROPN
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easat-9130	279	19	,	,	PUNCT
easat-9130	279	20	and	and	CCONJ
easat-9130	279	21	j.	j.	PROPN
easat-9130	279	22	o.	o.	PROPN
easat-9130	279	23	akinadewo	akinadewo	PROPN
easat-9130	279	24	,	,	PUNCT
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easat-9130	279	26	an	an	DET
easat-9130	279	27	assessment	assessment	NOUN
easat-9130	279	28	of	of	ADP
easat-9130	279	29	the	the	DET
easat-9130	279	30	impact	impact	NOUN
easat-9130	279	31	of	of	ADP
easat-9130	279	32	disruptive	disruptive	ADJ
easat-9130	279	33	technologies	technology	NOUN
easat-9130	279	34	on	on	ADP
easat-9130	279	35	the	the	DET
easat-9130	279	36	efficacy	efficacy	NOUN
easat-9130	279	37	of	of	ADP
easat-9130	279	38	accounting	accounting	NOUN
easat-9130	279	39	practices	practice	NOUN
easat-9130	279	40	in	in	ADP
easat-9130	279	41	selected	select	VERB
easat-9130	279	42	south	south	ADJ
easat-9130	279	43	western	western	ADJ
easat-9130	279	44	states	state	NOUN
easat-9130	279	45	,	,	PUNCT
easat-9130	279	46	nigeria	nigeria	PROPN
easat-9130	279	47	,	,	PUNCT
easat-9130	279	48	"	"	PUNCT
easat-9130	279	49	international	international	ADJ
easat-9130	279	50	business	business	PROPN
easat-9130	279	51	&	&	CCONJ
easat-9130	279	52	economics	economics	PROPN
easat-9130	279	53	studies	study	NOUN
easat-9130	279	54	,	,	PUNCT
easat-9130	279	55	vol	vol	NOUN
easat-9130	279	56	.	.	PROPN
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easat-9130	279	58	,	,	PUNCT
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easat-9130	279	60	.	.	NOUN
easat-9130	279	61	3	3	NUM
easat-9130	279	62	,	,	PUNCT
easat-9130	279	63	pp	pp	ADJ
easat-9130	279	64	.	.	PUNCT
easat-9130	280	1	1–21	1–21	NOUN
easat-9130	280	2	,	,	PUNCT
easat-9130	280	3	2023	2023	NUM
easat-9130	280	4	.	.	PUNCT
easat-9130	281	1	https://doi.org/10.22158/ibes.v5n3p1	https://doi.org/10.22158/ibes.v5n3p1	NOUN
easat-9130	282	1	[	[	X
easat-9130	282	2	16	16	NUM
easat-9130	282	3	]	]	PUNCT
easat-9130	282	4	m.	m.	NOUN
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easat-9130	282	6	and	and	CCONJ
easat-9130	282	7	e.	e.	PROPN
easat-9130	282	8	sena	sena	PROPN
easat-9130	282	9	,	,	PUNCT
easat-9130	282	10	"	"	PUNCT
easat-9130	282	11	rethinking	rethink	VERB
easat-9130	282	12	sustainable	sustainable	ADJ
easat-9130	282	13	public	public	ADJ
easat-9130	282	14	organizations	organization	NOUN
easat-9130	282	15	by	by	ADP
easat-9130	282	16	information	information	NOUN
easat-9130	282	17	technology	technology	NOUN
easat-9130	282	18	,	,	PUNCT
easat-9130	282	19	"	"	PUNCT
easat-9130	282	20	in	in	ADP
easat-9130	282	21	mcis	mcis	NOUN
easat-9130	282	22	2019	2019	NUM
easat-9130	282	23	proceedings	proceeding	NOUN
easat-9130	282	24	,	,	PUNCT
easat-9130	282	25	2019	2019	NUM
easat-9130	282	26	,	,	PUNCT
easat-9130	282	27	p.	p.	NOUN
easat-9130	282	28	19	19	NUM
easat-9130	282	29	.	.	PUNCT
easat-9130	283	1	https://aisel.aisnet.org/mcis2019/19	https://aisel.aisnet.org/mcis2019/19	PRON
easat-9130	284	1	[	[	X
easat-9130	284	2	17	17	NUM
easat-9130	284	3	]	]	PUNCT
easat-9130	284	4	j.	j.	PROPN
easat-9130	284	5	thomas	thomas	PROPN
easat-9130	284	6	and	and	CCONJ
easat-9130	284	7	m.	m.	NOUN
easat-9130	284	8	sankar	sankar	PROPN
easat-9130	284	9	,	,	PUNCT
easat-9130	284	10	sustainable	sustainable	ADJ
easat-9130	284	11	technology	technology	NOUN
easat-9130	284	12	adoption	adoption	NOUN
easat-9130	284	13	in	in	ADP
easat-9130	284	14	public	public	ADJ
easat-9130	284	15	organizations	organization	NOUN
easat-9130	284	16	in	in	ADP
easat-9130	284	17	:	:	PUNCT
easat-9130	284	18	sustainable	sustainable	ADJ
easat-9130	284	19	technology	technology	NOUN
easat-9130	284	20	adoption	adoption	NOUN
easat-9130	284	21	in	in	ADP
easat-9130	284	22	public	public	ADJ
easat-9130	284	23	organizations	organization	NOUN
easat-9130	284	24	.	.	PUNCT
easat-9130	285	1	new	new	PROPN
easat-9130	285	2	york	york	PROPN
easat-9130	285	3	:	:	PUNCT
easat-9130	285	4	routledge	routledge	PROPN
easat-9130	285	5	,	,	PUNCT
easat-9130	285	6	2024	2024	NUM
easat-9130	285	7	.	.	PUNCT
easat-9130	286	1	[	[	X
easat-9130	286	2	18	18	NUM
easat-9130	286	3	]	]	X
easat-9130	286	4	o.	o.	PROPN
easat-9130	286	5	s.	s.	PROPN
easat-9130	286	6	ogundele	ogundele	PROPN
easat-9130	286	7	and	and	CCONJ
easat-9130	286	8	l.	l.	PROPN
easat-9130	286	9	nzama	nzama	PROPN
easat-9130	286	10	,	,	PUNCT
easat-9130	286	11	"	"	PUNCT
easat-9130	286	12	risk	risk	NOUN
easat-9130	286	13	management	management	NOUN
easat-9130	286	14	practices	practice	NOUN
easat-9130	286	15	and	and	CCONJ
easat-9130	286	16	financial	financial	ADJ
easat-9130	286	17	performance	performance	NOUN
easat-9130	286	18	:	:	PUNCT
easat-9130	286	19	analysing	analyse	VERB
easat-9130	286	20	credit	credit	NOUN
easat-9130	286	21	and	and	CCONJ
easat-9130	286	22	liquidity	liquidity	NOUN
easat-9130	286	23	risk	risk	NOUN
easat-9130	286	24	management	management	NOUN
easat-9130	286	25	and	and	CCONJ
easat-9130	286	26	disclosures	disclosure	NOUN
easat-9130	286	27	by	by	ADP
easat-9130	286	28	nigerian	nigerian	ADJ
easat-9130	286	29	banks	bank	NOUN
easat-9130	286	30	,	,	PUNCT
easat-9130	286	31	"	"	PUNCT
easat-9130	286	32	journal	journal	NOUN
easat-9130	286	33	of	of	ADP
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easat-9130	286	35	and	and	CCONJ
easat-9130	286	36	financial	financial	ADJ
easat-9130	286	37	management	management	NOUN
easat-9130	286	38	,	,	PUNCT
easat-9130	286	39	vol	vol	NOUN
easat-9130	286	40	.	.	PROPN
easat-9130	286	41	18	18	NUM
easat-9130	286	42	,	,	PUNCT
easat-9130	286	43	no	no	INTJ
easat-9130	286	44	.	.	NOUN
easat-9130	286	45	4	4	NUM
easat-9130	286	46	,	,	PUNCT
easat-9130	286	47	p.	p.	NOUN
easat-9130	286	48	198	198	NUM
easat-9130	286	49	.	.	PUNCT
easat-9130	287	1	https://doi.org/10.3390/jrfm18040198	https://doi.org/10.3390/jrfm18040198	NOUN
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easat-9130	287	3	19	19	NUM
easat-9130	287	4	]	]	X
easat-9130	287	5	l.	l.	PROPN
easat-9130	287	6	pasape	pasape	PROPN
easat-9130	287	7	,	,	PUNCT
easat-9130	287	8	w.	w.	PROPN
easat-9130	287	9	anderson	anderson	PROPN
easat-9130	287	10	,	,	PUNCT
easat-9130	287	11	and	and	CCONJ
easat-9130	287	12	g.	g.	PROPN
easat-9130	287	13	lindi	lindi	PROPN
easat-9130	287	14	,	,	PUNCT
easat-9130	287	15	"	"	PUNCT
easat-9130	287	16	good	good	ADJ
easat-9130	287	17	governance	governance	NOUN
easat-9130	287	18	strategies	strategy	NOUN
easat-9130	287	19	for	for	ADP
easat-9130	287	20	sustainable	sustainable	ADJ
easat-9130	287	21	ecotourism	ecotourism	NOUN
easat-9130	287	22	in	in	ADP
easat-9130	287	23	tanzania	tanzania	PROPN
easat-9130	287	24	,	,	PUNCT
easat-9130	287	25	"	"	PUNCT
easat-9130	287	26	journal	journal	NOUN
easat-9130	287	27	of	of	ADP
easat-9130	287	28	ecotourism	ecotourism	NOUN
easat-9130	287	29	,	,	PUNCT
easat-9130	287	30	vol	vol	NOUN
easat-9130	287	31	.	.	PROPN
easat-9130	287	32	14	14	NUM
easat-9130	287	33	,	,	PUNCT
easat-9130	287	34	no	no	INTJ
easat-9130	287	35	.	.	NOUN
easat-9130	287	36	2	2	NUM
easat-9130	287	37	-	-	SYM
easat-9130	287	38	3	3	NUM
easat-9130	287	39	,	,	PUNCT
easat-9130	287	40	pp	pp	ADJ
easat-9130	287	41	.	.	PUNCT
easat-9130	288	1	145	145	NUM
easat-9130	288	2	-	-	SYM
easat-9130	288	3	165	165	NUM
easat-9130	288	4	,	,	PUNCT
easat-9130	288	5	2015	2015	NUM
easat-9130	288	6	.	.	PUNCT
easat-9130	289	1	https://doi.org/10.1080/14724049.2015.1065834	https://doi.org/10.1080/14724049.2015.1065834	PROPN
easat-9130	290	1	[	[	X
easat-9130	290	2	20	20	NUM
easat-9130	290	3	]	]	PUNCT
easat-9130	290	4	j.	j.	PROPN
easat-9130	290	5	hendar	hendar	PROPN
easat-9130	290	6	,	,	PUNCT
easat-9130	290	7	e.	e.	PROPN
easat-9130	290	8	yusdiansyah	yusdiansyah	PROPN
easat-9130	290	9	,	,	PUNCT
easat-9130	290	10	n.	n.	NOUN
easat-9130	290	11	ruhaeni	ruhaeni	PROPN
easat-9130	290	12	,	,	PUNCT
easat-9130	290	13	and	and	CCONJ
easat-9130	290	14	r.	r.	PROPN
easat-9130	290	15	k.	k.	PROPN
easat-9130	290	16	iskandar	iskandar	PROPN
easat-9130	290	17	,	,	PUNCT
easat-9130	290	18	"	"	PUNCT
easat-9130	290	19	the	the	DET
easat-9130	290	20	urgency	urgency	NOUN
easat-9130	290	21	of	of	ADP
easat-9130	290	22	state	state	NOUN
easat-9130	290	23	administration	administration	NOUN
easat-9130	290	24	attitude	attitude	NOUN
easat-9130	290	25	for	for	ADP
easat-9130	290	26	good	good	ADJ
easat-9130	290	27	governance	governance	NOUN
easat-9130	290	28	,	,	PUNCT
easat-9130	290	29	"	"	PUNCT
easat-9130	290	30	mimbar	mimbar	NOUN
easat-9130	290	31	:	:	PUNCT
easat-9130	290	32	jurnal	jurnal	ADJ
easat-9130	290	33	sosial	sosial	PROPN
easat-9130	290	34	dan	dan	PROPN
easat-9130	290	35	pembangunan	pembangunan	PROPN
easat-9130	290	36	,	,	PUNCT
easat-9130	290	37	pp	pp	ADJ
easat-9130	290	38	.	.	PUNCT
easat-9130	291	1	240	240	NUM
easat-9130	291	2	-	-	SYM
easat-9130	291	3	250	250	NUM
easat-9130	291	4	,	,	PUNCT
easat-9130	291	5	2023	2023	NUM
easat-9130	291	6	.	.	PUNCT
easat-9130	292	1	https://doi.org/10.29313/mimbar.vi.2963	https://doi.org/10.29313/mimbar.vi.2963	PROPN
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easat-9130	292	3	21	21	NUM
easat-9130	292	4	]	]	X
easat-9130	292	5	l.	l.	PROPN
easat-9130	292	6	nzama	nzama	PROPN
easat-9130	292	7	,	,	PUNCT
easat-9130	292	8	"	"	PUNCT
easat-9130	292	9	a	a	DET
easat-9130	292	10	governance	governance	NOUN
easat-9130	292	11	framework	framework	NOUN
easat-9130	292	12	for	for	ADP
easat-9130	292	13	non	non	ADJ
easat-9130	292	14	-	-	ADJ
easat-9130	292	15	performing	performing	ADJ
easat-9130	292	16	municipalities	municipality	NOUN
easat-9130	292	17	in	in	ADP
easat-9130	292	18	south	south	PROPN
easat-9130	292	19	africa	africa	PROPN
easat-9130	292	20	,	,	PUNCT
easat-9130	292	21	"	"	PUNCT
easat-9130	292	22	ph.d	ph.d	PROPN
easat-9130	292	23	.	.	PUNCT
easat-9130	292	24	dissertation	dissertation	NOUN
easat-9130	292	25	,	,	PUNCT
easat-9130	292	26	univ	univ	PROPN
easat-9130	292	27	.	.	PROPN
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easat-9130	292	29	johannesburg	johannesburg	PROPN
easat-9130	292	30	,	,	PUNCT
easat-9130	292	31	johannesburg	johannesburg	PROPN
easat-9130	292	32	,	,	PUNCT
easat-9130	292	33	south	south	PROPN
easat-9130	292	34	africa	africa	PROPN
easat-9130	292	35	,	,	PUNCT
easat-9130	292	36	2022	2022	NUM
easat-9130	292	37	.	.	PUNCT
easat-9130	293	1	[	[	X
easat-9130	293	2	22	22	NUM
easat-9130	293	3	]	]	PUNCT
easat-9130	293	4	a.	a.	PROPN
easat-9130	293	5	r.	r.	PROPN
easat-9130	293	6	d.	d.	PROPN
easat-9130	293	7	lira	lira	PROPN
easat-9130	293	8	,	,	PUNCT
easat-9130	293	9	m.	m.	PROPN
easat-9130	293	10	r.	r.	PROPN
easat-9130	293	11	chagas	chagas	PROPN
easat-9130	293	12	cruz	cruz	PROPN
easat-9130	293	13	,	,	PUNCT
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easat-9130	293	15	s.	s.	PROPN
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easat-9130	293	18	"	"	PUNCT
easat-9130	293	19	strengthening	strengthen	VERB
easat-9130	293	20	the	the	DET
easat-9130	293	21	fight	fight	NOUN
easat-9130	293	22	:	:	PUNCT
easat-9130	293	23	is	be	AUX
easat-9130	293	24	the	the	DET
easat-9130	293	25	adoption	adoption	NOUN
easat-9130	293	26	of	of	ADP
easat-9130	293	27	ipsas	ipsa	NOUN
easat-9130	293	28	helping	help	VERB
easat-9130	293	29	latin	latin	PROPN
easat-9130	293	30	america	america	PROPN
easat-9130	293	31	tackling	tackle	VERB
easat-9130	293	32	corruption	corruption	NOUN
easat-9130	293	33	?	?	PUNCT
easat-9130	293	34	,	,	PUNCT
easat-9130	293	35	"	"	PUNCT
easat-9130	293	36	journal	journal	NOUN
easat-9130	293	37	of	of	ADP
easat-9130	293	38	public	public	ADJ
easat-9130	293	39	budgeting	budgeting	NOUN
easat-9130	293	40	,	,	PUNCT
easat-9130	293	41	accounting	accounting	NOUN
easat-9130	293	42	&	&	CCONJ
easat-9130	293	43	financial	financial	ADJ
easat-9130	293	44	management	management	NOUN
easat-9130	293	45	,	,	PUNCT
easat-9130	293	46	vol	vol	NOUN
easat-9130	293	47	.	.	PROPN
easat-9130	294	1	37	37	NUM
easat-9130	294	2	,	,	PUNCT
easat-9130	294	3	no	no	INTJ
easat-9130	294	4	.	.	NOUN
easat-9130	294	5	1	1	NUM
easat-9130	294	6	,	,	PUNCT
easat-9130	294	7	pp	pp	ADJ
easat-9130	294	8	.	.	PUNCT
easat-9130	295	1	1	1	NUM
easat-9130	295	2	-	-	SYM
easat-9130	295	3	24	24	NUM
easat-9130	295	4	,	,	PUNCT
easat-9130	295	5	2025	2025	NUM
easat-9130	295	6	.	.	PUNCT
easat-9130	296	1	[	[	X
easat-9130	296	2	23	23	NUM
easat-9130	296	3	]	]	X
easat-9130	296	4	n.	n.	NOUN
easat-9130	296	5	t.	t.	PROPN
easat-9130	296	6	zeini	zeini	PROPN
easat-9130	296	7	and	and	CCONJ
easat-9130	296	8	a.	a.	PROPN
easat-9130	296	9	e.	e.	PROPN
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easat-9130	296	11	,	,	PUNCT
easat-9130	296	12	"	"	PUNCT
easat-9130	296	13	good	good	ADJ
easat-9130	296	14	governance	governance	NOUN
easat-9130	296	15	:	:	PUNCT
easat-9130	296	16	an	an	DET
easat-9130	296	17	empirical	empirical	ADJ
easat-9130	296	18	evidence	evidence	NOUN
easat-9130	296	19	from	from	ADP
easat-9130	296	20	egypt	egypt	PROPN
easat-9130	296	21	’s	’s	PART
easat-9130	296	22	public	public	ADJ
easat-9130	296	23	health	health	NOUN
easat-9130	296	24	sector	sector	NOUN
easat-9130	296	25	,	,	PUNCT
easat-9130	296	26	"	"	PUNCT
easat-9130	296	27	international	international	ADJ
easat-9130	296	28	journal	journal	NOUN
easat-9130	296	29	of	of	ADP
easat-9130	296	30	health	health	NOUN
easat-9130	296	31	governance	governance	NOUN
easat-9130	296	32	,	,	PUNCT
easat-9130	296	33	vol	vol	NOUN
easat-9130	296	34	.	.	PROPN
easat-9130	296	35	30	30	NUM
easat-9130	296	36	,	,	PUNCT
easat-9130	296	37	no	no	INTJ
easat-9130	296	38	.	.	NOUN
easat-9130	296	39	1	1	NUM
easat-9130	296	40	,	,	PUNCT
easat-9130	296	41	pp	pp	ADJ
easat-9130	296	42	.	.	PUNCT
easat-9130	297	1	16	16	NUM
easat-9130	297	2	-	-	SYM
easat-9130	297	3	31	31	NUM
easat-9130	297	4	,	,	PUNCT
easat-9130	297	5	2025	2025	NUM
easat-9130	297	6	.	.	PUNCT
easat-9130	298	1	https://doi.org/10.1080/09540962.2024.2405307	https://doi.org/10.1080/09540962.2024.2405307	NOUN
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easat-9130	298	3	https://doi.org/10.1108/jpbafm-01-2021-0016	https://doi.org/10.1108/jpbafm-01-2021-0016	PROPN
easat-9130	298	4	https://doi.org/10.1057/978-1-137-55269-3_8	https://doi.org/10.1057/978-1-137-55269-3_8	NOUN
easat-9130	298	5	https://doi.org/10.1057/978-1-137-55269-3_8	https://doi.org/10.1057/978-1-137-55269-3_8	NOUN
easat-9130	298	6	https://doi.org/10.14738/abr.510.3693	https://doi.org/10.14738/abr.510.3693	VERB
easat-9130	298	7	https://doi.org/10.5281/zenodo.10033595	https://doi.org/10.5281/zenodo.10033595	VERB
easat-9130	298	8	https://doi.org/10.1080/01559982.2022.2151073	https://doi.org/10.1080/01559982.2022.2151073	PUNCT
easat-9130	299	1	https://doi.org/10.1007/s11115-022-00625-w	https://doi.org/10.1007/s11115-022-00625-w	NOUN
easat-9130	299	2	https://doi.org/10.1007/s11115-022-00625-w	https://doi.org/10.1007/s11115-022-00625-w	NOUN
easat-9130	299	3	https://doi.org/10.1177/0020852314546580	https://doi.org/10.1177/0020852314546580	VERB
easat-9130	299	4	https://doi.org/10.1108/arj-06-2024-0228	https://doi.org/10.1108/arj-06-2024-0228	PROPN
easat-9130	299	5	https://doi.org/10.18235/0001522	https://doi.org/10.18235/0001522	ADV
easat-9130	299	6	https://doi.org/10.22158/ibes.v5n3p1	https://doi.org/10.22158/ibes.v5n3p1	NOUN
easat-9130	299	7	https://aisel.aisnet.org/mcis2019/19	https://aisel.aisnet.org/mcis2019/19	PRON
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easat-9130	300	1	https://doi.org/10.1080/14724049.2015.1065834	https://doi.org/10.1080/14724049.2015.1065834	VERB
easat-9130	301	1	https://doi.org/10.29313/mimbar.vi.2963	https://doi.org/10.29313/mimbar.vi.2963	PROPN
easat-9130	301	2	2163	2163	NUM
easat-9130	301	3	edelweiss	edelweiss	PROPN
easat-9130	301	4	applied	apply	VERB
easat-9130	301	5	science	science	NOUN
easat-9130	301	6	and	and	CCONJ
easat-9130	301	7	technology	technology	NOUN
easat-9130	301	8	issn	issn	PROPN
easat-9130	301	9	:	:	PUNCT
easat-9130	301	10	2576	2576	NUM
easat-9130	301	11	-	-	SYM
easat-9130	301	12	8484	8484	NUM
easat-9130	301	13	vol	vol	NOUN
easat-9130	301	14	.	.	PROPN
easat-9130	302	1	9	9	NUM
easat-9130	302	2	,	,	PUNCT
easat-9130	302	3	no	no	INTJ
easat-9130	302	4	.	.	NOUN
easat-9130	302	5	7	7	NUM
easat-9130	302	6	:	:	PUNCT
easat-9130	302	7	2152	2152	NUM
easat-9130	302	8	-	-	SYM
easat-9130	302	9	2164	2164	NUM
easat-9130	302	10	,	,	PUNCT
easat-9130	302	11	2025	2025	NUM
easat-9130	302	12	doi	doi	NOUN
easat-9130	302	13	:	:	PUNCT
easat-9130	302	14	10.55214/2576	10.55214/2576	NUM
easat-9130	302	15	-	-	PUNCT
easat-9130	302	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	302	17	©	©	PROPN
easat-9130	302	18	2025	2025	NUM
easat-9130	302	19	by	by	ADP
easat-9130	302	20	the	the	DET
easat-9130	302	21	authors	author	NOUN
easat-9130	302	22	;	;	PUNCT
easat-9130	302	23	licensee	licensee	PROPN
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easat-9130	302	25	gate	gate	NOUN
easat-9130	303	1	[	[	X
easat-9130	303	2	24	24	NUM
easat-9130	303	3	]	]	PUNCT
easat-9130	303	4	a.	a.	NOUN
easat-9130	303	5	c.	c.	PROPN
easat-9130	303	6	pacagnella	pacagnella	PROPN
easat-9130	303	7	and	and	CCONJ
easat-9130	303	8	r.	r.	PROPN
easat-9130	303	9	d.	d.	PROPN
easat-9130	303	10	d.	d.	PROPN
easat-9130	303	11	mendonça	mendonça	PROPN
easat-9130	303	12	,	,	PUNCT
easat-9130	303	13	"	"	PUNCT
easat-9130	303	14	structuring	structure	VERB
easat-9130	303	15	sustainable	sustainable	ADJ
easat-9130	303	16	principles	principle	NOUN
easat-9130	303	17	:	:	PUNCT
easat-9130	303	18	a	a	DET
easat-9130	303	19	governance	governance	NOUN
easat-9130	303	20	framework	framework	NOUN
easat-9130	303	21	to	to	PART
easat-9130	303	22	advance	advance	VERB
easat-9130	303	23	sustainability	sustainability	NOUN
easat-9130	303	24	in	in	ADP
easat-9130	303	25	the	the	DET
easat-9130	303	26	public	public	ADJ
easat-9130	303	27	sector	sector	NOUN
easat-9130	303	28	,	,	PUNCT
easat-9130	303	29	"	"	PUNCT
easat-9130	303	30	revista	revista	PROPN
easat-9130	303	31	da	da	PROPN
easat-9130	303	32	procuradoria	procuradoria	PROPN
easat-9130	303	33	do	do	AUX
easat-9130	303	34	tribunal	tribunal	PROPN
easat-9130	303	35	de	de	PROPN
easat-9130	303	36	contas	contas	PROPN
easat-9130	303	37	do	do	VERB
easat-9130	303	38	estado	estado	NOUN
easat-9130	303	39	do	do	AUX
easat-9130	303	40	pará	pará	NOUN
easat-9130	303	41	,	,	PUNCT
easat-9130	303	42	vol	vol	NOUN
easat-9130	303	43	.	.	PROPN
easat-9130	303	44	4	4	NUM
easat-9130	303	45	,	,	PUNCT
easat-9130	303	46	no	no	INTJ
easat-9130	303	47	.	.	NOUN
easat-9130	303	48	6	6	NUM
easat-9130	303	49	,	,	PUNCT
easat-9130	303	50	2024	2024	NUM
easat-9130	303	51	.	.	PUNCT
easat-9130	304	1	[	[	X
easat-9130	304	2	25	25	NUM
easat-9130	304	3	]	]	PUNCT
easat-9130	304	4	j.	j.	PROPN
easat-9130	304	5	w.	w.	PROPN
easat-9130	304	6	meyer	meyer	PROPN
easat-9130	304	7	and	and	CCONJ
easat-9130	304	8	b.	b.	PROPN
easat-9130	304	9	rowan	rowan	PROPN
easat-9130	304	10	,	,	PUNCT
easat-9130	304	11	"	"	PUNCT
easat-9130	304	12	institutionalized	institutionalize	VERB
easat-9130	304	13	organizations	organization	NOUN
easat-9130	304	14	:	:	PUNCT
easat-9130	304	15	formal	formal	ADJ
easat-9130	304	16	structure	structure	NOUN
easat-9130	304	17	as	as	ADP
easat-9130	304	18	myth	myth	NOUN
easat-9130	304	19	and	and	CCONJ
easat-9130	304	20	ceremony	ceremony	NOUN
easat-9130	304	21	,	,	PUNCT
easat-9130	304	22	"	"	PUNCT
easat-9130	304	23	american	american	ADJ
easat-9130	304	24	journal	journal	PROPN
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easat-9130	304	26	sociology	sociology	NOUN
easat-9130	304	27	,	,	PUNCT
easat-9130	304	28	vol	vol	NOUN
easat-9130	304	29	.	.	PROPN
easat-9130	304	30	83	83	NUM
easat-9130	304	31	,	,	PUNCT
easat-9130	304	32	no	no	INTJ
easat-9130	304	33	.	.	NOUN
easat-9130	304	34	2	2	NUM
easat-9130	304	35	,	,	PUNCT
easat-9130	304	36	pp	pp	ADJ
easat-9130	304	37	.	.	PUNCT
easat-9130	305	1	340	340	NUM
easat-9130	305	2	-	-	SYM
easat-9130	305	3	363	363	NUM
easat-9130	305	4	,	,	PUNCT
easat-9130	305	5	1977	1977	NUM
easat-9130	305	6	.	.	PUNCT
easat-9130	306	1	[	[	X
easat-9130	306	2	26	26	NUM
easat-9130	306	3	]	]	X
easat-9130	306	4	w.	w.	PROPN
easat-9130	306	5	scott	scott	PROPN
easat-9130	306	6	,	,	PUNCT
easat-9130	306	7	institutions	institution	NOUN
easat-9130	306	8	and	and	CCONJ
easat-9130	306	9	organizations	organization	NOUN
easat-9130	306	10	:	:	PUNCT
easat-9130	306	11	ideas	idea	NOUN
easat-9130	306	12	,	,	PUNCT
easat-9130	306	13	interests	interest	NOUN
easat-9130	306	14	,	,	PUNCT
easat-9130	306	15	and	and	CCONJ
easat-9130	306	16	identities	identity	NOUN
easat-9130	306	17	.	.	PUNCT
easat-9130	307	1	thousand	thousand	NUM
easat-9130	307	2	oaks	oak	NOUN
easat-9130	307	3	,	,	PUNCT
easat-9130	307	4	ca	can	AUX
easat-9130	307	5	:	:	PUNCT
easat-9130	307	6	sage	sage	NOUN
easat-9130	307	7	publications	publication	NOUN
easat-9130	307	8	,	,	PUNCT
easat-9130	307	9	2013	2013	NUM
easat-9130	307	10	.	.	PUNCT
easat-9130	308	1	[	[	X
easat-9130	308	2	27	27	NUM
easat-9130	308	3	]	]	X
easat-9130	308	4	r.	r.	PROPN
easat-9130	308	5	heslop	heslop	PROPN
easat-9130	308	6	,	,	PUNCT
easat-9130	308	7	"	"	PUNCT
easat-9130	308	8	sustainable	sustainable	ADJ
easat-9130	308	9	capacity	capacity	NOUN
easat-9130	308	10	:	:	PUNCT
easat-9130	308	11	building	build	VERB
easat-9130	308	12	institutional	institutional	ADJ
easat-9130	308	13	capacity	capacity	NOUN
easat-9130	308	14	for	for	ADP
easat-9130	308	15	sustainable	sustainable	ADJ
easat-9130	308	16	development	development	NOUN
easat-9130	308	17	,	,	PUNCT
easat-9130	308	18	"	"	PUNCT
easat-9130	308	19	ph.d	ph.d	PROPN
easat-9130	308	20	.	.	PUNCT
easat-9130	309	1	dissertation	dissertation	NOUN
easat-9130	309	2	,	,	PUNCT
easat-9130	309	3	researchspace@	researchspace@	NOUN
easat-9130	309	4	auckland	auckland	NOUN
easat-9130	309	5	,	,	PUNCT
easat-9130	309	6	2010	2010	NUM
easat-9130	309	7	.	.	PUNCT
easat-9130	310	1	[	[	X
easat-9130	310	2	28	28	NUM
easat-9130	310	3	]	]	X
easat-9130	310	4	l.	l.	PROPN
easat-9130	310	5	g.	g.	PROPN
easat-9130	310	6	zucker	zucker	PROPN
easat-9130	310	7	,	,	PUNCT
easat-9130	310	8	"	"	PUNCT
easat-9130	310	9	institutional	institutional	ADJ
easat-9130	310	10	theories	theory	NOUN
easat-9130	310	11	of	of	ADP
easat-9130	310	12	organization	organization	NOUN
easat-9130	310	13	,	,	PUNCT
easat-9130	310	14	"	"	PUNCT
easat-9130	310	15	annual	annual	ADJ
easat-9130	310	16	review	review	NOUN
easat-9130	310	17	of	of	ADP
easat-9130	310	18	sociology	sociology	NOUN
easat-9130	310	19	,	,	PUNCT
easat-9130	310	20	vol	vol	NOUN
easat-9130	310	21	.	.	PROPN
easat-9130	310	22	13	13	NUM
easat-9130	310	23	,	,	PUNCT
easat-9130	310	24	pp	pp	ADJ
easat-9130	310	25	.	.	PUNCT
easat-9130	311	1	443	443	NUM
easat-9130	311	2	-	-	SYM
easat-9130	311	3	464	464	NUM
easat-9130	311	4	,	,	PUNCT
easat-9130	311	5	1987	1987	NUM
easat-9130	311	6	.	.	PUNCT
easat-9130	312	1	[	[	X
easat-9130	312	2	29	29	NUM
easat-9130	312	3	]	]	PUNCT
easat-9130	312	4	j.	j.	PROPN
easat-9130	312	5	c.	c.	PROPN
easat-9130	312	6	lammers	lammers	PROPN
easat-9130	312	7	,	,	PUNCT
easat-9130	312	8	m.	m.	NOUN
easat-9130	312	9	a.	a.	PROPN
easat-9130	312	10	garcia	garcia	PROPN
easat-9130	312	11	,	,	PUNCT
easat-9130	312	12	l.	l.	PROPN
easat-9130	312	13	putnam	putnam	PROPN
easat-9130	312	14	,	,	PUNCT
easat-9130	312	15	and	and	CCONJ
easat-9130	312	16	d.	d.	PROPN
easat-9130	312	17	mumby	mumby	PROPN
easat-9130	312	18	,	,	PUNCT
easat-9130	312	19	"	"	PUNCT
easat-9130	312	20	institutional	institutional	ADJ
easat-9130	312	21	theory	theory	NOUN
easat-9130	312	22	,	,	PUNCT
easat-9130	312	23	"	"	PUNCT
easat-9130	312	24	the	the	DET
easat-9130	312	25	sage	sage	NOUN
easat-9130	312	26	handbook	handbook	NOUN
easat-9130	312	27	of	of	ADP
easat-9130	312	28	organizational	organizational	ADJ
easat-9130	312	29	communication	communication	NOUN
easat-9130	312	30	:	:	PUNCT
easat-9130	312	31	advances	advance	NOUN
easat-9130	312	32	in	in	ADP
easat-9130	312	33	theory	theory	NOUN
easat-9130	312	34	,	,	PUNCT
easat-9130	312	35	research	research	NOUN
easat-9130	312	36	,	,	PUNCT
easat-9130	312	37	and	and	CCONJ
easat-9130	312	38	methods	method	NOUN
easat-9130	312	39	,	,	PUNCT
easat-9130	312	40	pp	pp	ADJ
easat-9130	312	41	.	.	PUNCT
easat-9130	312	42	195	195	NUM
easat-9130	312	43	-	-	SYM
easat-9130	312	44	216	216	NUM
easat-9130	312	45	,	,	PUNCT
easat-9130	312	46	2014	2014	NUM
easat-9130	312	47	.	.	PUNCT
easat-9130	313	1	[	[	X
easat-9130	313	2	30	30	NUM
easat-9130	313	3	]	]	X
easat-9130	313	4	a.	a.	NOUN
easat-9130	313	5	chatti	chatti	PROPN
easat-9130	313	6	,	,	PUNCT
easat-9130	313	7	s.	s.	PROPN
easat-9130	313	8	d.	d.	PROPN
easat-9130	313	9	ayadi	ayadi	PROPN
easat-9130	313	10	,	,	PUNCT
easat-9130	313	11	and	and	CCONJ
easat-9130	313	12	m.	m.	NOUN
easat-9130	313	13	jeriji	jeriji	PROPN
easat-9130	313	14	,	,	PUNCT
easat-9130	313	15	"	"	PUNCT
easat-9130	313	16	ipsas	ipsas	ADJ
easat-9130	313	17	adoption	adoption	NOUN
easat-9130	313	18	in	in	ADP
easat-9130	313	19	african	african	ADJ
easat-9130	313	20	countries	country	NOUN
easat-9130	313	21	:	:	PUNCT
easat-9130	313	22	talking	talk	VERB
easat-9130	313	23	or	or	CCONJ
easat-9130	313	24	walking	walk	VERB
easat-9130	313	25	the	the	DET
easat-9130	313	26	talk	talk	NOUN
easat-9130	313	27	,	,	PUNCT
easat-9130	313	28	"	"	PUNCT
easat-9130	313	29	accounting	accounting	NOUN
easat-9130	313	30	and	and	CCONJ
easat-9130	313	31	management	management	NOUN
easat-9130	313	32	information	information	NOUN
easat-9130	313	33	systems	system	NOUN
easat-9130	313	34	,	,	PUNCT
easat-9130	313	35	vol	vol	NOUN
easat-9130	313	36	.	.	PROPN
easat-9130	313	37	23	23	NUM
easat-9130	313	38	,	,	PUNCT
easat-9130	313	39	no	no	INTJ
easat-9130	313	40	.	.	NOUN
easat-9130	313	41	3	3	NUM
easat-9130	313	42	,	,	PUNCT
easat-9130	313	43	pp	pp	ADJ
easat-9130	313	44	.	.	PUNCT
easat-9130	314	1	530	530	NUM
easat-9130	314	2	-	-	SYM
easat-9130	314	3	550	550	NUM
easat-9130	314	4	,	,	PUNCT
easat-9130	314	5	2024	2024	NUM
easat-9130	314	6	.	.	PUNCT
easat-9130	315	1	https://doi.org/10.24818/jamis.2024.03004%0a	https://doi.org/10.24818/jamis.2024.03004%0a	PROPN
easat-9130	315	2	[	[	X
easat-9130	315	3	31	31	NUM
easat-9130	315	4	]	]	X
easat-9130	315	5	d.	d.	PROPN
easat-9130	315	6	heald	heald	PROPN
easat-9130	315	7	,	,	PUNCT
easat-9130	315	8	"	"	PUNCT
easat-9130	315	9	why	why	SCONJ
easat-9130	315	10	is	be	AUX
easat-9130	315	11	transparency	transparency	NOUN
easat-9130	315	12	about	about	ADP
easat-9130	315	13	public	public	ADJ
easat-9130	315	14	expenditure	expenditure	NOUN
easat-9130	315	15	so	so	ADV
easat-9130	315	16	elusive	elusive	ADJ
easat-9130	315	17	?	?	PUNCT
easat-9130	315	18	,	,	PUNCT
easat-9130	315	19	"	"	PUNCT
easat-9130	315	20	international	international	ADJ
easat-9130	315	21	review	review	NOUN
easat-9130	315	22	of	of	ADP
easat-9130	315	23	administrative	administrative	ADJ
easat-9130	315	24	sciences	science	NOUN
easat-9130	315	25	,	,	PUNCT
easat-9130	315	26	vol	vol	NOUN
easat-9130	315	27	.	.	PROPN
easat-9130	316	1	78	78	NUM
easat-9130	316	2	,	,	PUNCT
easat-9130	316	3	no	no	INTJ
easat-9130	316	4	.	.	NOUN
easat-9130	316	5	1	1	NUM
easat-9130	316	6	,	,	PUNCT
easat-9130	316	7	pp	pp	ADJ
easat-9130	316	8	.	.	PUNCT
easat-9130	317	1	30	30	NUM
easat-9130	317	2	-	-	SYM
easat-9130	317	3	49	49	NUM
easat-9130	317	4	,	,	PUNCT
easat-9130	317	5	2012	2012	NUM
easat-9130	317	6	.	.	PUNCT
easat-9130	318	1	https://doi.org/10.1177/0020852311429931	https://doi.org/10.1177/0020852311429931	PUNCT
easat-9130	319	1	[	[	X
easat-9130	319	2	32	32	NUM
easat-9130	319	3	]	]	PUNCT
easat-9130	319	4	g.	g.	PROPN
easat-9130	319	5	rompotis	rompotis	PROPN
easat-9130	319	6	and	and	CCONJ
easat-9130	319	7	d.	d.	PROPN
easat-9130	319	8	balios	balios	PROPN
easat-9130	319	9	,	,	PUNCT
easat-9130	319	10	"	"	PUNCT
easat-9130	319	11	benefits	benefit	NOUN
easat-9130	319	12	of	of	ADP
easat-9130	319	13	ipsas	ipsa	NOUN
easat-9130	319	14	and	and	CCONJ
easat-9130	319	15	their	their	PRON
easat-9130	319	16	differences	difference	NOUN
easat-9130	319	17	from	from	ADP
easat-9130	319	18	ifrs	ifrs	PROPN
easat-9130	319	19	:	:	PUNCT
easat-9130	319	20	a	a	DET
easat-9130	319	21	discussion	discussion	NOUN
easat-9130	319	22	paper	paper	NOUN
easat-9130	319	23	,	,	PUNCT
easat-9130	319	24	"	"	PUNCT
easat-9130	319	25	euromed	eurome	VERB
easat-9130	319	26	journal	journal	NOUN
easat-9130	319	27	of	of	ADP
easat-9130	319	28	business	business	NOUN
easat-9130	319	29	,	,	PUNCT
easat-9130	319	30	vol	vol	NOUN
easat-9130	319	31	.	.	PROPN
easat-9130	319	32	20	20	NUM
easat-9130	319	33	,	,	PUNCT
easat-9130	319	34	no	no	INTJ
easat-9130	319	35	.	.	NOUN
easat-9130	319	36	1	1	NUM
easat-9130	319	37	,	,	PUNCT
easat-9130	319	38	pp	pp	ADJ
easat-9130	319	39	.	.	PUNCT
easat-9130	320	1	94	94	NUM
easat-9130	320	2	-	-	SYM
easat-9130	320	3	113	113	NUM
easat-9130	320	4	,	,	PUNCT
easat-9130	320	5	2025	2025	NUM
easat-9130	320	6	.	.	PUNCT
easat-9130	321	1	[	[	X
easat-9130	321	2	33	33	NUM
easat-9130	321	3	]	]	PUNCT
easat-9130	321	4	k.	k.	NOUN
easat-9130	321	5	osakede	osakede	PROPN
easat-9130	321	6	,	,	PUNCT
easat-9130	321	7	s.	s.	PROPN
easat-9130	321	8	ijimakinwa	ijimakinwa	PROPN
easat-9130	321	9	,	,	PUNCT
easat-9130	321	10	t.	t.	PROPN
easat-9130	321	11	adesanya	adesanya	PROPN
easat-9130	321	12	,	,	PUNCT
easat-9130	321	13	a.	a.	NOUN
easat-9130	321	14	ojo	ojo	PROPN
easat-9130	321	15	,	,	PUNCT
easat-9130	321	16	o.	o.	PROPN
easat-9130	321	17	ojikutu	ojikutu	PROPN
easat-9130	321	18	,	,	PUNCT
easat-9130	321	19	and	and	CCONJ
easat-9130	321	20	a.	a.	PROPN
easat-9130	321	21	abubarka	abubarka	PROPN
easat-9130	321	22	,	,	PUNCT
easat-9130	321	23	"	"	PUNCT
easat-9130	321	24	corruption	corruption	NOUN
easat-9130	321	25	in	in	ADP
easat-9130	321	26	the	the	DET
easat-9130	321	27	nigeria	nigeria	PROPN
easat-9130	321	28	public	public	ADJ
easat-9130	321	29	sector	sector	NOUN
easat-9130	321	30	:	:	PUNCT
easat-9130	321	31	an	an	DET
easat-9130	321	32	impediment	impediment	NOUN
easat-9130	321	33	to	to	ADP
easat-9130	321	34	good	good	ADJ
easat-9130	321	35	governance	governance	NOUN
easat-9130	321	36	and	and	CCONJ
easat-9130	321	37	sustainable	sustainable	ADJ
easat-9130	321	38	development	development	NOUN
easat-9130	321	39	,	,	PUNCT
easat-9130	321	40	"	"	PUNCT
easat-9130	321	41	review	review	NOUN
easat-9130	321	42	of	of	ADP
easat-9130	321	43	public	public	ADJ
easat-9130	321	44	administration	administration	NOUN
easat-9130	321	45	and	and	CCONJ
easat-9130	321	46	management	management	NOUN
easat-9130	321	47	,	,	PUNCT
easat-9130	321	48	vol	vol	NOUN
easat-9130	321	49	.	.	PROPN
easat-9130	321	50	4	4	NUM
easat-9130	321	51	,	,	PUNCT
easat-9130	321	52	no	no	INTJ
easat-9130	321	53	.	.	NOUN
easat-9130	321	54	8	8	NUM
easat-9130	321	55	,	,	PUNCT
easat-9130	321	56	pp	pp	ADJ
easat-9130	321	57	.	.	PUNCT
easat-9130	322	1	76	76	NUM
easat-9130	322	2	-	-	SYM
easat-9130	322	3	87	87	NUM
easat-9130	322	4	,	,	PUNCT
easat-9130	322	5	2015	2015	NUM
easat-9130	322	6	.	.	PUNCT
easat-9130	323	1	[	[	X
easat-9130	323	2	34	34	NUM
easat-9130	323	3	]	]	X
easat-9130	323	4	w.	w.	PROPN
easat-9130	323	5	anderson	anderson	PROPN
easat-9130	323	6	and	and	CCONJ
easat-9130	323	7	s.	s.	PROPN
easat-9130	323	8	a.	a.	PROPN
easat-9130	323	9	saidi	saidi	PROPN
easat-9130	323	10	,	,	PUNCT
easat-9130	323	11	"	"	PUNCT
easat-9130	323	12	internationalization	internationalization	NOUN
easat-9130	323	13	and	and	CCONJ
easat-9130	323	14	poverty	poverty	NOUN
easat-9130	323	15	alleviation	alleviation	NOUN
easat-9130	323	16	:	:	PUNCT
easat-9130	323	17	practical	practical	ADJ
easat-9130	323	18	evidence	evidence	NOUN
easat-9130	323	19	from	from	ADP
easat-9130	323	20	amani	amani	PROPN
easat-9130	323	21	butterfly	butterfly	NOUN
easat-9130	323	22	project	project	NOUN
easat-9130	323	23	in	in	ADP
easat-9130	323	24	tanzania	tanzania	PROPN
easat-9130	323	25	,	,	PUNCT
easat-9130	323	26	"	"	PUNCT
easat-9130	323	27	journal	journal	NOUN
easat-9130	323	28	of	of	ADP
easat-9130	323	29	poverty	poverty	NOUN
easat-9130	323	30	alleviation	alleviation	NOUN
easat-9130	323	31	and	and	CCONJ
easat-9130	323	32	international	international	ADJ
easat-9130	323	33	development	development	NOUN
easat-9130	323	34	,	,	PUNCT
easat-9130	323	35	vol	vol	NOUN
easat-9130	323	36	.	.	PROPN
easat-9130	323	37	2	2	NUM
easat-9130	323	38	,	,	PUNCT
easat-9130	323	39	no	no	INTJ
easat-9130	323	40	.	.	NOUN
easat-9130	323	41	2	2	NUM
easat-9130	323	42	,	,	PUNCT
easat-9130	323	43	pp	pp	ADJ
easat-9130	323	44	.	.	PUNCT
easat-9130	324	1	17	17	NUM
easat-9130	324	2	-	-	SYM
easat-9130	324	3	45	45	NUM
easat-9130	324	4	,	,	PUNCT
easat-9130	324	5	2011	2011	NUM
easat-9130	324	6	.	.	PUNCT
easat-9130	325	1	[	[	X
easat-9130	325	2	35	35	NUM
easat-9130	325	3	]	]	X
easat-9130	325	4	united	united	PROPN
easat-9130	325	5	nations	nations	PROPN
easat-9130	325	6	economic	economic	ADJ
easat-9130	325	7	and	and	CCONJ
easat-9130	325	8	social	social	ADJ
easat-9130	325	9	commission	commission	NOUN
easat-9130	325	10	for	for	ADP
easat-9130	325	11	asia	asia	PROPN
easat-9130	325	12	and	and	CCONJ
easat-9130	325	13	the	the	DET
easat-9130	325	14	pacific	pacific	PROPN
easat-9130	325	15	(	(	PUNCT
easat-9130	325	16	unescap	unescap	NOUN
easat-9130	325	17	)	)	PUNCT
easat-9130	325	18	,	,	PUNCT
easat-9130	325	19	"	"	PUNCT
easat-9130	325	20	what	what	PRON
easat-9130	325	21	is	be	AUX
easat-9130	325	22	good	good	ADJ
easat-9130	325	23	governance	governance	NOUN
easat-9130	325	24	?	?	PUNCT
easat-9130	325	25	,	,	PUNCT
easat-9130	325	26	"	"	PUNCT
easat-9130	325	27	united	united	PROPN
easat-9130	325	28	nations	nations	PROPN
easat-9130	325	29	economic	economic	ADJ
easat-9130	325	30	and	and	CCONJ
easat-9130	325	31	social	social	ADJ
easat-9130	325	32	commission	commission	NOUN
easat-9130	325	33	for	for	ADP
easat-9130	325	34	asia	asia	PROPN
easat-9130	325	35	and	and	CCONJ
easat-9130	325	36	the	the	DET
easat-9130	325	37	pacific	pacific	PROPN
easat-9130	325	38	(	(	PUNCT
easat-9130	325	39	unescap	unescap	NOUN
easat-9130	325	40	)	)	PUNCT
easat-9130	325	41	,	,	PUNCT
easat-9130	325	42	2009	2009	NUM
easat-9130	325	43	.	.	PUNCT
easat-9130	326	1	[	[	X
easat-9130	326	2	36	36	NUM
easat-9130	326	3	]	]	X
easat-9130	326	4	e.	e.	PROPN
easat-9130	326	5	sørensen	sørensen	PROPN
easat-9130	326	6	,	,	PUNCT
easat-9130	326	7	governance	governance	NOUN
easat-9130	326	8	and	and	CCONJ
easat-9130	326	9	innovation	innovation	NOUN
easat-9130	326	10	in	in	ADP
easat-9130	326	11	the	the	DET
easat-9130	326	12	public	public	ADJ
easat-9130	326	13	sector	sector	NOUN
easat-9130	326	14	,	,	PUNCT
easat-9130	326	15	"	"	PUNCT
easat-9130	326	16	in	in	ADP
easat-9130	326	17	the	the	DET
easat-9130	326	18	oxford	oxford	PROPN
easat-9130	326	19	handbook	handbook	NOUN
easat-9130	326	20	of	of	ADP
easat-9130	326	21	governance	governance	NOUN
easat-9130	326	22	,	,	PUNCT
easat-9130	326	23	d.	d.	PROPN
easat-9130	326	24	levi	levi	PROPN
easat-9130	326	25	-	-	PUNCT
easat-9130	326	26	faur	faur	PROPN
easat-9130	326	27	,	,	PUNCT
easat-9130	326	28	ed	ed	NOUN
easat-9130	326	29	.	.	PUNCT
easat-9130	327	1	oxford	oxford	PROPN
easat-9130	327	2	,	,	PUNCT
easat-9130	327	3	uk	uk	PROPN
easat-9130	327	4	:	:	PUNCT
easat-9130	327	5	oxford	oxford	PROPN
easat-9130	327	6	university	university	PROPN
easat-9130	327	7	press	press	NOUN
easat-9130	327	8	,	,	PUNCT
easat-9130	327	9	,	,	PUNCT
easat-9130	327	10	2012	2012	NUM
easat-9130	327	11	.	.	PUNCT
easat-9130	328	1	[	[	X
easat-9130	328	2	37	37	NUM
easat-9130	328	3	]	]	PUNCT
easat-9130	328	4	k.	k.	PROPN
easat-9130	328	5	jayasinghe	jayasinghe	PROPN
easat-9130	328	6	,	,	PUNCT
easat-9130	328	7	p.	p.	PROPN
easat-9130	328	8	adhikari	adhikari	PROPN
easat-9130	328	9	,	,	PUNCT
easat-9130	328	10	t.	t.	PROPN
easat-9130	328	11	soobaroyen	soobaroyen	PROPN
easat-9130	328	12	,	,	PUNCT
easat-9130	328	13	a.	a.	PROPN
easat-9130	328	14	wynne	wynne	PROPN
easat-9130	328	15	,	,	PUNCT
easat-9130	328	16	j.	j.	PROPN
easat-9130	328	17	malagila	malagila	PROPN
easat-9130	328	18	,	,	PUNCT
easat-9130	328	19	and	and	CCONJ
easat-9130	328	20	n.	n.	PROPN
easat-9130	328	21	abdurafiu	abdurafiu	PROPN
easat-9130	328	22	,	,	PUNCT
easat-9130	328	23	"	"	PUNCT
easat-9130	328	24	government	government	NOUN
easat-9130	328	25	accounting	accounting	NOUN
easat-9130	328	26	reforms	reform	NOUN
easat-9130	328	27	in	in	ADP
easat-9130	328	28	sub	sub	ADJ
easat-9130	328	29	-	-	ADJ
easat-9130	328	30	saharan	saharan	ADJ
easat-9130	328	31	african	african	ADJ
easat-9130	328	32	countries	country	NOUN
easat-9130	328	33	and	and	CCONJ
easat-9130	328	34	the	the	DET
easat-9130	328	35	selective	selective	ADJ
easat-9130	328	36	ignorance	ignorance	NOUN
easat-9130	328	37	of	of	ADP
easat-9130	328	38	the	the	DET
easat-9130	328	39	epistemic	epistemic	ADJ
easat-9130	328	40	community	community	NOUN
easat-9130	328	41	:	:	PUNCT
easat-9130	328	42	a	a	DET
easat-9130	328	43	competing	compete	VERB
easat-9130	328	44	logics	logic	NOUN
easat-9130	328	45	perspective	perspective	NOUN
easat-9130	328	46	,	,	PUNCT
easat-9130	328	47	"	"	PUNCT
easat-9130	328	48	critical	critical	ADJ
easat-9130	328	49	perspectives	perspective	NOUN
easat-9130	328	50	on	on	ADP
easat-9130	328	51	accounting	accounting	NOUN
easat-9130	328	52	,	,	PUNCT
easat-9130	328	53	vol	vol	NOUN
easat-9130	328	54	.	.	PROPN
easat-9130	328	55	78	78	NUM
easat-9130	328	56	,	,	PUNCT
easat-9130	328	57	p.	p.	NOUN
easat-9130	328	58	102246	102246	NUM
easat-9130	328	59	,	,	PUNCT
easat-9130	328	60	2021	2021	NUM
easat-9130	328	61	.	.	PUNCT
easat-9130	329	1	https://doi.org/10.1016/j.cpa.2020.102246	https://doi.org/10.1016/j.cpa.2020.102246	PUNCT
easat-9130	330	1	[	[	X
easat-9130	330	2	38	38	NUM
easat-9130	330	3	]	]	PUNCT
easat-9130	330	4	r.	r.	PROPN
easat-9130	330	5	sari	sari	PROPN
easat-9130	330	6	and	and	CCONJ
easat-9130	330	7	m.	m.	PROPN
easat-9130	330	8	muslim	muslim	PROPN
easat-9130	330	9	,	,	PUNCT
easat-9130	330	10	"	"	PUNCT
easat-9130	330	11	accountability	accountability	NOUN
easat-9130	330	12	and	and	CCONJ
easat-9130	330	13	transparency	transparency	NOUN
easat-9130	330	14	in	in	ADP
easat-9130	330	15	public	public	ADJ
easat-9130	330	16	sector	sector	NOUN
easat-9130	330	17	accounting	accounting	NOUN
easat-9130	330	18	:	:	PUNCT
easat-9130	330	19	a	a	DET
easat-9130	330	20	systematic	systematic	ADJ
easat-9130	330	21	review	review	NOUN
easat-9130	330	22	,	,	PUNCT
easat-9130	330	23	"	"	PUNCT
easat-9130	330	24	amkop	amkop	NOUN
easat-9130	330	25	management	management	NOUN
easat-9130	330	26	accounting	accounting	NOUN
easat-9130	330	27	review	review	NOUN
easat-9130	330	28	vol	vol	NOUN
easat-9130	330	29	.	.	PROPN
easat-9130	331	1	3	3	NUM
easat-9130	331	2	,	,	PUNCT
easat-9130	331	3	no	no	INTJ
easat-9130	331	4	.	.	NOUN
easat-9130	331	5	2	2	NUM
easat-9130	331	6	,	,	PUNCT
easat-9130	331	7	pp	pp	ADJ
easat-9130	331	8	.	.	PUNCT
easat-9130	332	1	90	90	NUM
easat-9130	332	2	-	-	SYM
easat-9130	332	3	106	106	NUM
easat-9130	332	4	,	,	PUNCT
easat-9130	332	5	2023	2023	NUM
easat-9130	332	6	.	.	PUNCT
easat-9130	333	1	https://doi.org/10.37531/amar.v3i2.1440	https://doi.org/10.37531/amar.v3i2.1440	X
easat-9130	333	2	[	[	X
easat-9130	333	3	39	39	NUM
easat-9130	333	4	]	]	PUNCT
easat-9130	333	5	m.	m.	NOUN
easat-9130	333	6	j.	j.	PROPN
easat-9130	333	7	page	page	PROPN
easat-9130	333	8	et	et	PROPN
easat-9130	333	9	al	al	PROPN
easat-9130	333	10	.	.	PROPN
easat-9130	333	11	,	,	PUNCT
easat-9130	333	12	"	"	PUNCT
easat-9130	333	13	the	the	DET
easat-9130	333	14	prisma	prisma	PROPN
easat-9130	333	15	2020	2020	NUM
easat-9130	333	16	statement	statement	NOUN
easat-9130	333	17	:	:	PUNCT
easat-9130	333	18	an	an	DET
easat-9130	333	19	updated	update	VERB
easat-9130	333	20	guideline	guideline	NOUN
easat-9130	333	21	for	for	ADP
easat-9130	333	22	reporting	report	VERB
easat-9130	333	23	systematic	systematic	ADJ
easat-9130	333	24	reviews	review	NOUN
easat-9130	333	25	,	,	PUNCT
easat-9130	333	26	"	"	PUNCT
easat-9130	333	27	bmj	bmj	NOUN
easat-9130	333	28	,	,	PUNCT
easat-9130	333	29	vol	vol	NOUN
easat-9130	333	30	.	.	PROPN
easat-9130	334	1	372	372	NUM
easat-9130	334	2	,	,	PUNCT
easat-9130	334	3	pp	pp	ADJ
easat-9130	334	4	.	.	PUNCT
easat-9130	335	1	1	1	NUM
easat-9130	335	2	-	-	SYM
easat-9130	335	3	9	9	NUM
easat-9130	335	4	,	,	PUNCT
easat-9130	335	5	2021	2021	NUM
easat-9130	335	6	.	.	PUNCT
easat-9130	336	1	https://doi.org/10.1136/bmj.n71	https://doi.org/10.1136/bmj.n71	PROPN
easat-9130	337	1	[	[	X
easat-9130	337	2	40	40	NUM
easat-9130	337	3	]	]	PUNCT
easat-9130	337	4	d.	d.	PROPN
easat-9130	337	5	agostino	agostino	PROPN
easat-9130	337	6	,	,	PUNCT
easat-9130	337	7	i.	i.	PROPN
easat-9130	337	8	saliterer	saliterer	PROPN
easat-9130	337	9	,	,	PUNCT
easat-9130	337	10	and	and	CCONJ
easat-9130	337	11	i.	i.	PROPN
easat-9130	337	12	steccolini	steccolini	PROPN
easat-9130	337	13	,	,	PUNCT
easat-9130	337	14	"	"	PUNCT
easat-9130	337	15	digitalization	digitalization	NOUN
easat-9130	337	16	,	,	PUNCT
easat-9130	337	17	accounting	accounting	NOUN
easat-9130	337	18	and	and	CCONJ
easat-9130	337	19	accountability	accountability	NOUN
easat-9130	337	20	:	:	PUNCT
easat-9130	337	21	a	a	DET
easat-9130	337	22	literature	literature	NOUN
easat-9130	337	23	review	review	NOUN
easat-9130	337	24	and	and	CCONJ
easat-9130	337	25	reflections	reflection	NOUN
easat-9130	337	26	on	on	ADP
easat-9130	337	27	future	future	ADJ
easat-9130	337	28	research	research	NOUN
easat-9130	337	29	in	in	ADP
easat-9130	337	30	public	public	ADJ
easat-9130	337	31	services	service	NOUN
easat-9130	337	32	,	,	PUNCT
easat-9130	337	33	"	"	PUNCT
easat-9130	337	34	financial	financial	ADJ
easat-9130	337	35	accountability	accountability	NOUN
easat-9130	337	36	&	&	CCONJ
easat-9130	337	37	management	management	NOUN
easat-9130	337	38	,	,	PUNCT
easat-9130	337	39	vol	vol	NOUN
easat-9130	337	40	.	.	PROPN
easat-9130	337	41	38	38	NUM
easat-9130	337	42	,	,	PUNCT
easat-9130	337	43	no	no	INTJ
easat-9130	337	44	.	.	NOUN
easat-9130	337	45	2	2	NUM
easat-9130	337	46	,	,	PUNCT
easat-9130	337	47	pp	pp	ADJ
easat-9130	337	48	.	.	PUNCT
easat-9130	338	1	152	152	NUM
easat-9130	338	2	-	-	SYM
easat-9130	338	3	176	176	NUM
easat-9130	338	4	,	,	PUNCT
easat-9130	338	5	2022	2022	NUM
easat-9130	338	6	.	.	PUNCT
easat-9130	339	1	https://doi.org/10.1111/faam.12301	https://doi.org/10.1111/faam.12301	PUNCT
easat-9130	340	1	[	[	X
easat-9130	340	2	41	41	NUM
easat-9130	340	3	]	]	X
easat-9130	340	4	r.	r.	PROPN
easat-9130	340	5	mu	mu	PROPN
easat-9130	340	6	and	and	CCONJ
easat-9130	340	7	h.	h.	PROPN
easat-9130	340	8	wang	wang	PROPN
easat-9130	340	9	,	,	PUNCT
easat-9130	340	10	"	"	PUNCT
easat-9130	340	11	a	a	DET
easat-9130	340	12	systematic	systematic	ADJ
easat-9130	340	13	literature	literature	NOUN
easat-9130	340	14	review	review	NOUN
easat-9130	340	15	of	of	ADP
easat-9130	340	16	open	open	ADJ
easat-9130	340	17	innovation	innovation	NOUN
easat-9130	340	18	in	in	ADP
easat-9130	340	19	the	the	DET
easat-9130	340	20	public	public	ADJ
easat-9130	340	21	sector	sector	NOUN
easat-9130	340	22	:	:	PUNCT
easat-9130	340	23	comparing	compare	VERB
easat-9130	340	24	barriers	barrier	NOUN
easat-9130	340	25	and	and	CCONJ
easat-9130	340	26	governance	governance	NOUN
easat-9130	340	27	strategies	strategy	NOUN
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easat-9130	340	30	and	and	CCONJ
easat-9130	340	31	non	non	ADJ
easat-9130	340	32	-	-	ADJ
easat-9130	340	33	digital	digital	ADJ
easat-9130	340	34	open	open	ADJ
easat-9130	340	35	innovation	innovation	NOUN
easat-9130	340	36	,	,	PUNCT
easat-9130	340	37	"	"	PUNCT
easat-9130	340	38	public	public	ADJ
easat-9130	340	39	management	management	NOUN
easat-9130	340	40	review	review	NOUN
easat-9130	340	41	,	,	PUNCT
easat-9130	340	42	vol	vol	NOUN
easat-9130	340	43	.	.	PROPN
easat-9130	340	44	24	24	NUM
easat-9130	340	45	,	,	PUNCT
easat-9130	340	46	no	no	INTJ
easat-9130	340	47	.	.	NOUN
easat-9130	340	48	4	4	NUM
easat-9130	340	49	,	,	PUNCT
easat-9130	340	50	pp	pp	ADJ
easat-9130	340	51	.	.	PUNCT
easat-9130	340	52	489511	489511	NUM
easat-9130	340	53	,	,	PUNCT
easat-9130	340	54	2022	2022	NUM
easat-9130	340	55	.	.	PUNCT
easat-9130	341	1	https://doi.org/10.1080/14719037.2020.1838787	https://doi.org/10.1080/14719037.2020.1838787	X
easat-9130	342	1	[	[	X
easat-9130	342	2	42	42	NUM
easat-9130	342	3	]	]	PUNCT
easat-9130	342	4	m.	m.	PROPN
easat-9130	342	5	i.	i.	PROPN
easat-9130	342	6	liberato	liberato	PROPN
easat-9130	342	7	,	,	PUNCT
easat-9130	342	8	i.	i.	PROPN
easat-9130	342	9	choban	choban	PROPN
easat-9130	342	10	de	de	PROPN
easat-9130	342	11	sousa	sousa	PROPN
easat-9130	342	12	paiva	paiva	PROPN
easat-9130	342	13	,	,	PUNCT
easat-9130	342	14	and	and	CCONJ
easat-9130	342	15	r.	r.	PROPN
easat-9130	342	16	serrasqueiro	serrasqueiro	PROPN
easat-9130	342	17	,	,	PUNCT
easat-9130	342	18	"	"	PUNCT
easat-9130	342	19	constraints	constraint	NOUN
easat-9130	342	20	and	and	CCONJ
easat-9130	342	21	stimuli	stimulus	NOUN
easat-9130	342	22	in	in	ADP
easat-9130	342	23	the	the	DET
easat-9130	342	24	implementation	implementation	NOUN
easat-9130	342	25	of	of	ADP
easat-9130	342	26	public	public	ADJ
easat-9130	342	27	accounting	accounting	NOUN
easat-9130	342	28	reform	reform	NOUN
easat-9130	342	29	:	:	PUNCT
easat-9130	342	30	systematic	systematic	ADJ
easat-9130	342	31	literature	literature	PROPN
easat-9130	342	32	review	review	NOUN
easat-9130	342	33	and	and	CCONJ
easat-9130	342	34	future	future	ADJ
easat-9130	342	35	research	research	NOUN
easat-9130	342	36	agenda	agenda	NOUN
easat-9130	342	37	,	,	PUNCT
easat-9130	342	38	"	"	PUNCT
easat-9130	342	39	journal	journal	NOUN
easat-9130	342	40	of	of	ADP
easat-9130	342	41	accounting	accounting	NOUN
easat-9130	342	42	&	&	CCONJ
easat-9130	342	43	organizational	organizational	ADJ
easat-9130	342	44	change	change	NOUN
easat-9130	342	45	,	,	PUNCT
easat-9130	342	46	vol	vol	NOUN
easat-9130	342	47	.	.	PROPN
easat-9130	342	48	20	20	NUM
easat-9130	342	49	,	,	PUNCT
easat-9130	342	50	no	no	INTJ
easat-9130	342	51	.	.	NOUN
easat-9130	342	52	3	3	NUM
easat-9130	342	53	,	,	PUNCT
easat-9130	342	54	pp	pp	ADJ
easat-9130	342	55	.	.	PUNCT
easat-9130	343	1	560	560	NUM
easat-9130	343	2	-	-	SYM
easat-9130	343	3	592	592	NUM
easat-9130	343	4	,	,	PUNCT
easat-9130	343	5	2023	2023	NUM
easat-9130	343	6	.	.	PUNCT
easat-9130	344	1	https://doi.org/10.1108/jaoc-01-2022-0018	https://doi.org/10.1108/jaoc-01-2022-0018	NOUN
easat-9130	345	1	[	[	X
easat-9130	345	2	43	43	NUM
easat-9130	345	3	]	]	X
easat-9130	345	4	w.	w.	PROPN
easat-9130	345	5	harzing	harzing	PROPN
easat-9130	345	6	,	,	PUNCT
easat-9130	345	7	"	"	PUNCT
easat-9130	345	8	the	the	DET
easat-9130	345	9	publish	publish	NOUN
easat-9130	345	10	or	or	CCONJ
easat-9130	345	11	perish	perish	ADJ
easat-9130	345	12	book	book	NOUN
easat-9130	345	13	.	.	PUNCT
easat-9130	346	1	melbourne	melbourne	PROPN
easat-9130	346	2	:	:	PUNCT
easat-9130	346	3	tarma	tarma	PROPN
easat-9130	346	4	software	software	PROPN
easat-9130	346	5	research	research	PROPN
easat-9130	346	6	pty	pty	PROPN
easat-9130	346	7	limited	limit	VERB
easat-9130	346	8	,	,	PUNCT
easat-9130	346	9	"	"	PUNCT
easat-9130	346	10	journal	journal	NOUN
easat-9130	346	11	of	of	ADP
easat-9130	346	12	the	the	DET
easat-9130	346	13	american	american	ADJ
easat-9130	346	14	society	society	NOUN
easat-9130	346	15	for	for	ADP
easat-9130	346	16	information	information	NOUN
easat-9130	346	17	science	science	NOUN
easat-9130	346	18	and	and	CCONJ
easat-9130	346	19	technology	technology	NOUN
easat-9130	346	20	,	,	PUNCT
easat-9130	346	21	vol	vol	NOUN
easat-9130	346	22	.	.	PROPN
easat-9130	346	23	62	62	NUM
easat-9130	346	24	,	,	PUNCT
easat-9130	346	25	no	no	INTJ
easat-9130	346	26	.	.	NOUN
easat-9130	346	27	7	7	NUM
easat-9130	346	28	,	,	PUNCT
easat-9130	346	29	2011	2011	NUM
easat-9130	346	30	.	.	PUNCT
easat-9130	347	1	[	[	X
easat-9130	347	2	44	44	NUM
easat-9130	347	3	]	]	PUNCT
easat-9130	347	4	h.	h.	PROPN
easat-9130	347	5	a.	a.	PROPN
easat-9130	347	6	long	long	PROPN
easat-9130	347	7	,	,	PUNCT
easat-9130	347	8	d.	d.	PROPN
easat-9130	347	9	p.	p.	PROPN
easat-9130	347	10	french	french	PROPN
easat-9130	347	11	,	,	PUNCT
easat-9130	347	12	and	and	CCONJ
easat-9130	347	13	j.	j.	PROPN
easat-9130	347	14	m.	m.	PROPN
easat-9130	347	15	brooks	brooks	PROPN
easat-9130	347	16	,	,	PUNCT
easat-9130	347	17	"	"	PUNCT
easat-9130	347	18	optimising	optimise	VERB
easat-9130	347	19	the	the	DET
easat-9130	347	20	value	value	NOUN
easat-9130	347	21	of	of	ADP
easat-9130	347	22	the	the	DET
easat-9130	347	23	critical	critical	ADJ
easat-9130	347	24	appraisal	appraisal	NOUN
easat-9130	347	25	skills	skill	NOUN
easat-9130	347	26	programme	programme	NOUN
easat-9130	347	27	(	(	PUNCT
easat-9130	347	28	casp	casp	NOUN
easat-9130	347	29	)	)	PUNCT
easat-9130	347	30	tool	tool	NOUN
easat-9130	347	31	for	for	ADP
easat-9130	347	32	quality	quality	NOUN
easat-9130	347	33	appraisal	appraisal	NOUN
easat-9130	347	34	in	in	ADP
easat-9130	347	35	qualitative	qualitative	ADJ
easat-9130	347	36	evidence	evidence	NOUN
easat-9130	347	37	synthesis	synthesis	NOUN
easat-9130	347	38	,	,	PUNCT
easat-9130	347	39	"	"	PUNCT
easat-9130	347	40	research	research	NOUN
easat-9130	347	41	methods	method	NOUN
easat-9130	347	42	in	in	ADP
easat-9130	347	43	medicine	medicine	PROPN
easat-9130	347	44	&	&	CCONJ
easat-9130	347	45	health	health	PROPN
easat-9130	347	46	sciences	sciences	PROPN
easat-9130	347	47	,	,	PUNCT
easat-9130	347	48	vol	vol	NOUN
easat-9130	347	49	.	.	PROPN
easat-9130	347	50	1	1	NUM
easat-9130	347	51	,	,	PUNCT
easat-9130	347	52	no	no	INTJ
easat-9130	347	53	.	.	NOUN
easat-9130	347	54	1	1	NUM
easat-9130	347	55	,	,	PUNCT
easat-9130	347	56	pp	pp	ADJ
easat-9130	347	57	.	.	PUNCT
easat-9130	348	1	31	31	NUM
easat-9130	348	2	-	-	SYM
easat-9130	348	3	42	42	NUM
easat-9130	348	4	,	,	PUNCT
easat-9130	348	5	2020	2020	NUM
easat-9130	348	6	.	.	PUNCT
easat-9130	349	1	https://doi.org/10.1177/2632084320947559	https://doi.org/10.1177/2632084320947559	PRON
easat-9130	350	1	[	[	X
easat-9130	350	2	45	45	NUM
easat-9130	350	3	]	]	PUNCT
easat-9130	350	4	f.	f.	PROPN
easat-9130	350	5	ben	ben	PROPN
easat-9130	350	6	slama	slama	PROPN
easat-9130	350	7	and	and	CCONJ
easat-9130	350	8	m.	m.	NOUN
easat-9130	350	9	jandoubi	jandoubi	PROPN
easat-9130	350	10	,	,	PUNCT
easat-9130	350	11	"	"	PUNCT
easat-9130	350	12	ipsas	ipsas	ADJ
easat-9130	350	13	adoption	adoption	NOUN
easat-9130	350	14	,	,	PUNCT
easat-9130	350	15	public	public	ADJ
easat-9130	350	16	governance	governance	NOUN
easat-9130	350	17	and	and	CCONJ
easat-9130	350	18	corruption	corruption	NOUN
easat-9130	350	19	perception	perception	NOUN
easat-9130	350	20	in	in	ADP
easat-9130	350	21	mena	mena	PROPN
easat-9130	350	22	and	and	CCONJ
easat-9130	350	23	subsaharan	subsaharan	PROPN
easat-9130	350	24	africa	africa	PROPN
easat-9130	350	25	countries	countries	PROPN
easat-9130	350	26	,	,	PUNCT
easat-9130	350	27	"	"	PUNCT
easat-9130	350	28	journal	journal	NOUN
easat-9130	350	29	of	of	ADP
easat-9130	350	30	financial	financial	ADJ
easat-9130	350	31	reporting	reporting	NOUN
easat-9130	350	32	and	and	CCONJ
easat-9130	350	33	accounting	accounting	NOUN
easat-9130	350	34	,	,	PUNCT
easat-9130	350	35	2024	2024	NUM
easat-9130	350	36	.	.	PUNCT
easat-9130	351	1	https://doi.org/10.1108/jfra-12-20230773	https://doi.org/10.1108/jfra-12-20230773	PUNCT
easat-9130	352	1	[	[	X
easat-9130	352	2	46	46	NUM
easat-9130	352	3	]	]	X
easat-9130	352	4	f.	f.	PROPN
easat-9130	352	5	shaheen	shaheen	PROPN
easat-9130	352	6	,	,	PUNCT
easat-9130	352	7	m.	m.	PROPN
easat-9130	352	8	rashed	rashed	PROPN
easat-9130	352	9	khan	khan	PROPN
easat-9130	352	10	,	,	PUNCT
easat-9130	352	11	and	and	CCONJ
easat-9130	352	12	f.	f.	PROPN
easat-9130	352	13	middlebrough	middlebrough	PROPN
easat-9130	352	14	,	,	PUNCT
easat-9130	352	15	"	"	PUNCT
easat-9130	352	16	corporate	corporate	ADJ
easat-9130	352	17	sustainability	sustainability	NOUN
easat-9130	352	18	audits	audits	NOUN
easat-9130	352	19	:	:	PUNCT
easat-9130	352	20	enhancing	enhance	VERB
easat-9130	352	21	transparency	transparency	NOUN
easat-9130	352	22	and	and	CCONJ
easat-9130	352	23	accountability	accountability	NOUN
easat-9130	352	24	in	in	ADP
easat-9130	352	25	financial	financial	ADJ
easat-9130	352	26	reporting	reporting	NOUN
easat-9130	352	27	,	,	PUNCT
easat-9130	352	28	"	"	PUNCT
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easat-9130	352	30	article	article	NOUN
easat-9130	352	31	e	e	NOUN
easat-9130	352	32	environmental	environmental	ADJ
easat-9130	352	33	and	and	CCONJ
easat-9130	352	34	earth	earth	NOUN
easat-9130	352	35	sciences	science	NOUN
easat-9130	352	36	,	,	PUNCT
easat-9130	352	37	vol	vol	NOUN
easat-9130	352	38	.	.	PROPN
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easat-9130	352	40	,	,	PUNCT
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easat-9130	352	42	.	.	NOUN
easat-9130	352	43	02	02	NUM
easat-9130	352	44	,	,	PUNCT
easat-9130	352	45	pp	pp	ADJ
easat-9130	352	46	.	.	PUNCT
easat-9130	353	1	15	15	NUM
easat-9130	353	2	-	-	SYM
easat-9130	353	3	24	24	NUM
easat-9130	353	4	,	,	PUNCT
easat-9130	353	5	2024	2024	NUM
easat-9130	353	6	.	.	PUNCT
easat-9130	354	1	[	[	X
easat-9130	354	2	47	47	NUM
easat-9130	354	3	]	]	X
easat-9130	354	4	n.	n.	PROPN
easat-9130	354	5	baporikar	baporikar	PROPN
easat-9130	354	6	,	,	PUNCT
easat-9130	354	7	governance	governance	NOUN
easat-9130	354	8	as	as	ADP
easat-9130	354	9	a	a	DET
easat-9130	354	10	catalyst	catalyst	NOUN
easat-9130	354	11	for	for	ADP
easat-9130	354	12	public	public	ADJ
easat-9130	354	13	sector	sector	NOUN
easat-9130	354	14	sustainability	sustainability	NOUN
easat-9130	354	15	.	.	PUNCT
easat-9130	355	1	hershey	hershey	PROPN
easat-9130	355	2	,	,	PUNCT
easat-9130	355	3	pa	pa	PROPN
easat-9130	355	4	:	:	PUNCT
easat-9130	355	5	igi	igi	PROPN
easat-9130	355	6	global	global	NOUN
easat-9130	355	7	,	,	PUNCT
easat-9130	355	8	2023	2023	NUM
easat-9130	355	9	.	.	PUNCT
easat-9130	356	1	[	[	X
easat-9130	356	2	48	48	NUM
easat-9130	356	3	]	]	PUNCT
easat-9130	356	4	m.	m.	PROPN
easat-9130	356	5	e.	e.	PROPN
easat-9130	356	6	abdulkarim	abdulkarim	PROPN
easat-9130	356	7	,	,	PUNCT
easat-9130	356	8	m.	m.	PROPN
easat-9130	356	9	i.	i.	PROPN
easat-9130	356	10	umlai	umlai	PROPN
easat-9130	356	11	,	,	PUNCT
easat-9130	356	12	and	and	CCONJ
easat-9130	356	13	l.	l.	PROPN
easat-9130	356	14	f.	f.	PROPN
easat-9130	356	15	al	al	PROPN
easat-9130	356	16	-	-	PUNCT
easat-9130	356	17	saudi	saudi	PROPN
easat-9130	356	18	,	,	PUNCT
easat-9130	356	19	"	"	PUNCT
easat-9130	356	20	exploring	explore	VERB
easat-9130	356	21	the	the	DET
easat-9130	356	22	role	role	NOUN
easat-9130	356	23	of	of	ADP
easat-9130	356	24	innovation	innovation	NOUN
easat-9130	356	25	in	in	ADP
easat-9130	356	26	the	the	DET
easat-9130	356	27	level	level	NOUN
easat-9130	356	28	of	of	ADP
easat-9130	356	29	readiness	readiness	NOUN
easat-9130	356	30	to	to	PART
easat-9130	356	31	adopt	adopt	VERB
easat-9130	356	32	ipsas	ipsa	NOUN
easat-9130	356	33	,	,	PUNCT
easat-9130	356	34	"	"	PUNCT
easat-9130	356	35	journal	journal	NOUN
easat-9130	356	36	of	of	ADP
easat-9130	356	37	accounting	accounting	NOUN
easat-9130	356	38	&	&	CCONJ
easat-9130	356	39	organizational	organizational	ADJ
easat-9130	356	40	change	change	NOUN
easat-9130	356	41	,	,	PUNCT
easat-9130	356	42	vol	vol	NOUN
easat-9130	356	43	.	.	PROPN
easat-9130	356	44	16	16	NUM
easat-9130	356	45	,	,	PUNCT
easat-9130	356	46	no	no	INTJ
easat-9130	356	47	.	.	NOUN
easat-9130	356	48	3	3	NUM
easat-9130	356	49	,	,	PUNCT
easat-9130	356	50	pp	pp	ADJ
easat-9130	356	51	.	.	PUNCT
easat-9130	357	1	469	469	NUM
easat-9130	357	2	-	-	SYM
easat-9130	357	3	495	495	NUM
easat-9130	357	4	,	,	PUNCT
easat-9130	357	5	2020	2020	NUM
easat-9130	357	6	.	.	PUNCT
easat-9130	358	1	https://doi.org/10.1108/jaoc-12-2019-0119	https://doi.org/10.1108/jaoc-12-2019-0119	PROPN
easat-9130	358	2	https://doi.org/10.24818/jamis.2024.03004%0a	https://doi.org/10.24818/jamis.2024.03004%0a	PROPN
easat-9130	358	3	https://doi.org/10.1177/0020852311429931	https://doi.org/10.1177/0020852311429931	NUM
easat-9130	358	4	https://doi.org/10.1016/j.cpa.2020.102246	https://doi.org/10.1016/j.cpa.2020.102246	PROPN
easat-9130	359	1	https://doi.org/10.37531/amar.v3i2.1440	https://doi.org/10.37531/amar.v3i2.1440	PRON
easat-9130	359	2	https://doi.org/10.1136/bmj.n71	https://doi.org/10.1136/bmj.n71	PROPN
easat-9130	359	3	https://doi.org/10.1111/faam.12301	https://doi.org/10.1111/faam.12301	X
easat-9130	359	4	https://doi.org/10.1080/14719037.2020.1838787	https://doi.org/10.1080/14719037.2020.1838787	PROPN
easat-9130	359	5	https://doi.org/10.1108/jaoc-01-2022-0018	https://doi.org/10.1108/jaoc-01-2022-0018	NOUN
easat-9130	359	6	https://doi.org/10.1177/2632084320947559	https://doi.org/10.1177/2632084320947559	VERB
easat-9130	359	7	https://doi.org/10.1108/jfra-12-2023-0773	https://doi.org/10.1108/jfra-12-2023-0773	PROPN
easat-9130	359	8	https://doi.org/10.1108/jfra-12-2023-0773	https://doi.org/10.1108/jfra-12-2023-0773	PROPN
easat-9130	359	9	https://doi.org/10.1108/jaoc-12-2019-0119	https://doi.org/10.1108/jaoc-12-2019-0119	PROPN
easat-9130	359	10	2164	2164	NUM
easat-9130	359	11	edelweiss	edelweiss	PROPN
easat-9130	359	12	applied	apply	VERB
easat-9130	359	13	science	science	NOUN
easat-9130	359	14	and	and	CCONJ
easat-9130	359	15	technology	technology	NOUN
easat-9130	359	16	issn	issn	PROPN
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easat-9130	359	18	2576	2576	NUM
easat-9130	359	19	-	-	SYM
easat-9130	359	20	8484	8484	NUM
easat-9130	359	21	vol	vol	NOUN
easat-9130	359	22	.	.	PROPN
easat-9130	360	1	9	9	NUM
easat-9130	360	2	,	,	PUNCT
easat-9130	360	3	no	no	INTJ
easat-9130	360	4	.	.	NOUN
easat-9130	360	5	7	7	NUM
easat-9130	360	6	:	:	PUNCT
easat-9130	360	7	2152	2152	NUM
easat-9130	360	8	-	-	SYM
easat-9130	360	9	2164	2164	NUM
easat-9130	360	10	,	,	PUNCT
easat-9130	360	11	2025	2025	NUM
easat-9130	360	12	doi	doi	NOUN
easat-9130	360	13	:	:	PUNCT
easat-9130	360	14	10.55214/2576	10.55214/2576	NUM
easat-9130	360	15	-	-	PUNCT
easat-9130	360	16	8484.v9i7.9130	8484.v9i7.9130	NUM
easat-9130	360	17	©	©	PROPN
easat-9130	360	18	2025	2025	NUM
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easat-9130	360	20	the	the	DET
easat-9130	360	21	authors	author	NOUN
easat-9130	360	22	;	;	PUNCT
easat-9130	360	23	licensee	licensee	PROPN
easat-9130	360	24	learning	learning	NOUN
easat-9130	360	25	gate	gate	NOUN
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easat-9130	361	2	49	49	NUM
easat-9130	361	3	]	]	PUNCT
easat-9130	361	4	z.	z.	PROPN
easat-9130	361	5	saleh	saleh	PROPN
easat-9130	361	6	,	,	PUNCT
easat-9130	361	7	c.	c.	PROPN
easat-9130	361	8	r.	r.	PROPN
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easat-9130	361	10	,	,	PUNCT
easat-9130	361	11	and	and	CCONJ
easat-9130	361	12	h.	h.	PROPN
easat-9130	361	13	a.	a.	PROPN
easat-9130	361	14	hasan	hasan	PROPN
easat-9130	361	15	,	,	PUNCT
easat-9130	361	16	"	"	PUNCT
easat-9130	361	17	issues	issue	NOUN
easat-9130	361	18	and	and	CCONJ
easat-9130	361	19	challenges	challenge	NOUN
easat-9130	361	20	in	in	ADP
easat-9130	361	21	implementing	implement	VERB
easat-9130	361	22	international	international	ADJ
easat-9130	361	23	public	public	ADJ
easat-9130	361	24	sector	sector	NOUN
easat-9130	361	25	accounting	accounting	NOUN
easat-9130	361	26	standards	standard	NOUN
easat-9130	361	27	(	(	PUNCT
easat-9130	361	28	ipsas	ipsa	NOUN
easat-9130	361	29	)	)	PUNCT
easat-9130	361	30	,	,	PUNCT
easat-9130	361	31	"	"	PUNCT
easat-9130	361	32	ipn	ipn	PROPN
easat-9130	361	33	journal	journal	PROPN
easat-9130	361	34	of	of	ADP
easat-9130	361	35	research	research	NOUN
easat-9130	361	36	and	and	CCONJ
easat-9130	361	37	practice	practice	NOUN
easat-9130	361	38	in	in	ADP
easat-9130	361	39	public	public	ADJ
easat-9130	361	40	sector	sector	NOUN
easat-9130	361	41	accounting	accounting	NOUN
easat-9130	361	42	and	and	CCONJ
easat-9130	361	43	management	management	NOUN
easat-9130	361	44	,	,	PUNCT
easat-9130	361	45	vol	vol	NOUN
easat-9130	361	46	.	.	PROPN
easat-9130	361	47	11	11	NUM
easat-9130	361	48	,	,	PUNCT
easat-9130	361	49	no	no	INTJ
easat-9130	361	50	.	.	NOUN
easat-9130	361	51	1	1	NUM
easat-9130	361	52	,	,	PUNCT
easat-9130	361	53	pp	pp	ADJ
easat-9130	361	54	.	.	PUNCT
easat-9130	362	1	1	1	NUM
easat-9130	362	2	-	-	SYM
easat-9130	362	3	14	14	NUM
easat-9130	362	4	,	,	PUNCT
easat-9130	362	5	2023	2023	NUM
easat-9130	362	6	.	.	PUNCT
easat-9130	363	1	https://doi.org/10.58458/ipnj.v11.01.01.0067	https://doi.org/10.58458/ipnj.v11.01.01.0067	X
easat-9130	364	1	[	[	X
easat-9130	364	2	50	50	NUM
easat-9130	364	3	]	]	PUNCT
easat-9130	364	4	a.	a.	NOUN
easat-9130	364	5	s.	s.	PROPN
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easat-9130	364	8	h.	h.	PROPN
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easat-9130	364	10	,	,	PUNCT
easat-9130	364	11	"	"	PUNCT
easat-9130	364	12	major	major	ADJ
easat-9130	364	13	challenges	challenge	NOUN
easat-9130	364	14	and	and	CCONJ
easat-9130	364	15	barriers	barrier	NOUN
easat-9130	364	16	to	to	PART
easat-9130	364	17	ipsass	ipsass	VERB
easat-9130	364	18	implementation	implementation	NOUN
easat-9130	364	19	in	in	ADP
easat-9130	364	20	lebanon	lebanon	PROPN
easat-9130	364	21	,	,	PUNCT
easat-9130	364	22	"	"	PUNCT
easat-9130	364	23	in	in	ADP
easat-9130	364	24	proceedings	proceeding	NOUN
easat-9130	364	25	of	of	ADP
easat-9130	364	26	the	the	DET
easat-9130	364	27	international	international	ADJ
easat-9130	364	28	conference	conference	NOUN
easat-9130	364	29	on	on	ADP
easat-9130	364	30	business	business	NOUN
easat-9130	364	31	excellence	excellence	PROPN
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easat-9130	364	33	vol	vol	NOUN
easat-9130	364	34	.	.	PROPN
easat-9130	364	35	13	13	NUM
easat-9130	364	36	,	,	PUNCT
easat-9130	364	37	no	no	INTJ
easat-9130	364	38	.	.	NOUN
easat-9130	364	39	1	1	NUM
easat-9130	364	40	,	,	PUNCT
easat-9130	364	41	pp	pp	ADJ
easat-9130	364	42	.	.	PUNCT
easat-9130	365	1	326	326	NUM
easat-9130	365	2	-	-	SYM
easat-9130	365	3	334	334	NUM
easat-9130	365	4	)	)	PUNCT
easat-9130	365	5	.	.	PUNCT
easat-9130	366	1	sciendo	sciendo	PROPN
easat-9130	366	2	,	,	PUNCT
easat-9130	366	3	2019	2019	NUM
easat-9130	366	4	.	.	PUNCT
easat-9130	367	1	https://doi.org/10.58458/ipnj.v11.01.01.0067	https://doi.org/10.58458/ipnj.v11.01.01.0067	X