id	sid	tid	token	lemma	pos
emaj-143	1	1	volume	volume	NOUN
emaj-143	1	2	7	7	NUM
emaj-143	1	3	no	no	DET
emaj-143	1	4	2	2	NUM
emaj-143	1	5	(	(	PUNCT
emaj-143	1	6	2018	2018	NUM
emaj-143	1	7	)	)	PUNCT
emaj-143	2	1	|	|	ADV
emaj-143	2	2	issn	issn	VERB
emaj-143	2	3	2158	2158	NUM
emaj-143	2	4	-	-	SYM
emaj-143	2	5	8708	8708	NUM
emaj-143	2	6	(	(	PUNCT
emaj-143	2	7	online	online	NOUN
emaj-143	2	8	)	)	PUNCT
emaj-143	2	9	|	|	ADV
emaj-143	2	10	doi	doi	X
emaj-143	2	11	10.5195	10.5195	NUM
emaj-143	2	12	/	/	SYM
emaj-143	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-143	2	14	|	|	ADV
emaj-143	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	2	16	comparative	comparative	ADJ
emaj-143	2	17	studies	study	NOUN
emaj-143	2	18	of	of	ADP
emaj-143	2	19	the	the	DET
emaj-143	2	20	use	use	NOUN
emaj-143	2	21	of	of	ADP
emaj-143	2	22	management	management	NOUN
emaj-143	2	23	accounting	accounting	NOUN
emaj-143	2	24	information	information	NOUN
emaj-143	2	25	ewelina	ewelina	PROPN
emaj-143	2	26	zarzycka	zarzycka	PROPN
emaj-143	2	27	university	university	PROPN
emaj-143	2	28	of	of	ADP
emaj-143	2	29	lodz	lodz	PROPN
emaj-143	3	1	|	|	ADV
emaj-143	3	2	ezarzycka@uni.lodz.pl	ezarzycka@uni.lodz.pl	PROPN
emaj-143	3	3	justyna	justyna	PROPN
emaj-143	3	4	dobroszek	dobroszek	PROPN
emaj-143	3	5	university	university	PROPN
emaj-143	3	6	of	of	ADP
emaj-143	3	7	lodz	lodz	PROPN
emaj-143	3	8	|	|	PROPN
emaj-143	3	9	jdobroszek@uni.lodz.pl	jdobroszek@uni.lodz.pl	PROPN
emaj-143	3	10	alina	alina	PROPN
emaj-143	3	11	almasan	almasan	PROPN
emaj-143	3	12	west	west	PROPN
emaj-143	3	13	university	university	PROPN
emaj-143	3	14	of	of	ADP
emaj-143	3	15	timisoara	timisoara	NOUN
emaj-143	4	1	|	|	ADV
emaj-143	4	2	alina.almasan@e-uvt.ro	alina.almasan@e-uvt.ro	VERB
emaj-143	4	3	cristina	cristina	PROPN
emaj-143	4	4	circa	circa	PROPN
emaj-143	4	5	west	west	PROPN
emaj-143	4	6	university	university	PROPN
emaj-143	4	7	of	of	ADP
emaj-143	4	8	timisoara	timisoara	NOUN
emaj-143	5	1	|	|	PROPN
emaj-143	5	2	cristina.circa@e-uvt.ro	cristina.circa@e-uvt.ro	PROPN
emaj-143	5	3	abstract	abstract	NOUN
emaj-143	5	4	the	the	DET
emaj-143	5	5	paper	paper	NOUN
emaj-143	5	6	uses	use	VERB
emaj-143	5	7	the	the	DET
emaj-143	5	8	phenomenon	phenomenon	NOUN
emaj-143	5	9	of	of	ADP
emaj-143	5	10	isomorphism	isomorphism	NOUN
emaj-143	5	11	to	to	PART
emaj-143	5	12	present	present	VERB
emaj-143	5	13	the	the	DET
emaj-143	5	14	similarities	similarity	NOUN
emaj-143	5	15	and	and	CCONJ
emaj-143	5	16	differences	difference	NOUN
emaj-143	5	17	in	in	ADP
emaj-143	5	18	the	the	DET
emaj-143	5	19	use	use	NOUN
emaj-143	5	20	of	of	ADP
emaj-143	5	21	management	management	NOUN
emaj-143	5	22	accounting	accounting	NOUN
emaj-143	5	23	information	information	NOUN
emaj-143	5	24	by	by	ADP
emaj-143	5	25	managers	manager	NOUN
emaj-143	5	26	in	in	ADP
emaj-143	5	27	poland	poland	PROPN
emaj-143	5	28	and	and	CCONJ
emaj-143	5	29	romania	romania	PROPN
emaj-143	5	30	.	.	PUNCT
emaj-143	6	1	in	in	ADP
emaj-143	6	2	order	order	NOUN
emaj-143	6	3	to	to	PART
emaj-143	6	4	analyze	analyze	VERB
emaj-143	6	5	the	the	DET
emaj-143	6	6	set	set	NOUN
emaj-143	6	7	of	of	ADP
emaj-143	6	8	data	datum	NOUN
emaj-143	6	9	obtained	obtain	VERB
emaj-143	6	10	from	from	ADP
emaj-143	6	11	the	the	DET
emaj-143	6	12	conducted	conduct	VERB
emaj-143	6	13	survey	survey	NOUN
emaj-143	6	14	,	,	PUNCT
emaj-143	6	15	cluster	cluster	NOUN
emaj-143	6	16	analysis	analysis	NOUN
emaj-143	6	17	and	and	CCONJ
emaj-143	6	18	descriptive	descriptive	ADJ
emaj-143	6	19	statistics	statistic	NOUN
emaj-143	6	20	have	have	AUX
emaj-143	6	21	been	be	AUX
emaj-143	6	22	applied	apply	VERB
emaj-143	6	23	.	.	PUNCT
emaj-143	7	1	the	the	DET
emaj-143	7	2	studied	study	VERB
emaj-143	7	3	managers	manager	NOUN
emaj-143	7	4	use	use	VERB
emaj-143	7	5	mainly	mainly	ADV
emaj-143	7	6	management	management	NOUN
emaj-143	7	7	accounting	accounting	NOUN
emaj-143	7	8	information	information	NOUN
emaj-143	7	9	for	for	ADP
emaj-143	7	10	planning	planning	NOUN
emaj-143	7	11	and	and	CCONJ
emaj-143	7	12	control	control	NOUN
emaj-143	7	13	tasks	task	NOUN
emaj-143	7	14	(	(	PUNCT
emaj-143	7	15	budgeting	budgeting	NOUN
emaj-143	7	16	)	)	PUNCT
emaj-143	7	17	and	and	CCONJ
emaj-143	7	18	less	less	ADJ
emaj-143	7	19	for	for	ADP
emaj-143	7	20	formulating	formulate	VERB
emaj-143	7	21	strategy	strategy	NOUN
emaj-143	7	22	and	and	CCONJ
emaj-143	7	23	decision	decision	NOUN
emaj-143	7	24	making	making	NOUN
emaj-143	7	25	.	.	PUNCT
emaj-143	8	1	in	in	ADP
emaj-143	8	2	their	their	PRON
emaj-143	8	3	work	work	NOUN
emaj-143	8	4	,	,	PUNCT
emaj-143	8	5	they	they	PRON
emaj-143	8	6	rather	rather	ADV
emaj-143	8	7	apply	apply	VERB
emaj-143	8	8	financial	financial	ADJ
emaj-143	8	9	data	datum	NOUN
emaj-143	8	10	than	than	ADP
emaj-143	8	11	nonfinancial	nonfinancial	ADJ
emaj-143	8	12	indicators	indicator	NOUN
emaj-143	8	13	.	.	PUNCT
emaj-143	9	1	the	the	DET
emaj-143	9	2	findings	finding	NOUN
emaj-143	9	3	confirm	confirm	VERB
emaj-143	9	4	that	that	SCONJ
emaj-143	9	5	management	management	NOUN
emaj-143	9	6	accounting	account	VERB
emaj-143	9	7	in	in	ADP
emaj-143	9	8	both	both	DET
emaj-143	9	9	countries	country	NOUN
emaj-143	9	10	is	be	AUX
emaj-143	9	11	strongly	strongly	ADV
emaj-143	9	12	influenced	influence	VERB
emaj-143	9	13	by	by	ADP
emaj-143	9	14	the	the	DET
emaj-143	9	15	mechanisms	mechanism	NOUN
emaj-143	9	16	of	of	ADP
emaj-143	9	17	coercive	coercive	ADJ
emaj-143	9	18	,	,	PUNCT
emaj-143	9	19	normative	normative	ADJ
emaj-143	9	20	and	and	CCONJ
emaj-143	9	21	mimetic	mimetic	ADJ
emaj-143	9	22	isomorphism	isomorphism	NOUN
emaj-143	9	23	connected	connect	VERB
emaj-143	9	24	with	with	ADP
emaj-143	9	25	their	their	PRON
emaj-143	9	26	specific	specific	ADJ
emaj-143	9	27	economic	economic	ADJ
emaj-143	9	28	and	and	CCONJ
emaj-143	9	29	political	political	ADJ
emaj-143	9	30	development	development	NOUN
emaj-143	9	31	.	.	PUNCT
emaj-143	10	1	keywords	keyword	NOUN
emaj-143	10	2	:	:	PUNCT
emaj-143	10	3	management	management	NOUN
emaj-143	10	4	accounting	accounting	NOUN
emaj-143	10	5	,	,	PUNCT
emaj-143	10	6	information	information	NOUN
emaj-143	10	7	,	,	PUNCT
emaj-143	10	8	managers	manager	NOUN
emaj-143	10	9	,	,	PUNCT
emaj-143	10	10	comparative	comparative	ADJ
emaj-143	10	11	studies	study	NOUN
emaj-143	10	12	new	new	ADJ
emaj-143	10	13	articles	article	NOUN
emaj-143	10	14	in	in	ADP
emaj-143	10	15	this	this	DET
emaj-143	10	16	journal	journal	NOUN
emaj-143	10	17	are	be	AUX
emaj-143	10	18	licensed	license	VERB
emaj-143	10	19	under	under	ADP
emaj-143	10	20	a	a	DET
emaj-143	10	21	creative	creative	ADJ
emaj-143	10	22	commons	common	NOUN
emaj-143	10	23	attribution	attribution	NOUN
emaj-143	10	24	3.0	3.0	NUM
emaj-143	10	25	united	unite	VERB
emaj-143	10	26	states	states	PROPN
emaj-143	10	27	license	license	NOUN
emaj-143	10	28	.	.	PUNCT
emaj-143	11	1	this	this	DET
emaj-143	11	2	journal	journal	NOUN
emaj-143	11	3	is	be	AUX
emaj-143	11	4	published	publish	VERB
emaj-143	11	5	by	by	ADP
emaj-143	11	6	the	the	DET
emaj-143	11	7	university	university	NOUN
emaj-143	11	8	library	library	NOUN
emaj-143	11	9	system	system	NOUN
emaj-143	11	10	of	of	ADP
emaj-143	11	11	the	the	DET
emaj-143	11	12	university	university	PROPN
emaj-143	11	13	of	of	ADP
emaj-143	11	14	pittsburgh	pittsburgh	PROPN
emaj-143	11	15	as	as	ADP
emaj-143	11	16	part	part	NOUN
emaj-143	11	17	of	of	ADP
emaj-143	11	18	its	its	PRON
emaj-143	11	19	d	d	NOUN
emaj-143	11	20	-	-	PUNCT
emaj-143	11	21	scribe	scribe	VERB
emaj-143	11	22	digital	digital	ADJ
emaj-143	11	23	publishing	publishing	NOUN
emaj-143	11	24	program	program	NOUN
emaj-143	11	25	,	,	PUNCT
emaj-143	11	26	and	and	CCONJ
emaj-143	11	27	is	be	AUX
emaj-143	11	28	cosponsored	cosponsor	VERB
emaj-143	11	29	by	by	ADP
emaj-143	11	30	the	the	DET
emaj-143	11	31	university	university	PROPN
emaj-143	11	32	of	of	ADP
emaj-143	11	33	pittsburgh	pittsburgh	PROPN
emaj-143	11	34	press	press	NOUN
emaj-143	11	35	.	.	PUNCT
emaj-143	12	1	volume	volume	NOUN
emaj-143	12	2	7	7	NUM
emaj-143	12	3	no	no	DET
emaj-143	12	4	2	2	NUM
emaj-143	12	5	(	(	PUNCT
emaj-143	12	6	2017	2017	NUM
emaj-143	12	7	)	)	PUNCT
emaj-143	12	8	|	|	ADV
emaj-143	12	9	issn	issn	VERB
emaj-143	12	10	2158	2158	NUM
emaj-143	12	11	-	-	SYM
emaj-143	12	12	8708	8708	NUM
emaj-143	12	13	(	(	PUNCT
emaj-143	12	14	online	online	NOUN
emaj-143	12	15	)	)	PUNCT
emaj-143	13	1	|	|	ADV
emaj-143	13	2	doi	doi	X
emaj-143	13	3	10.5195	10.5195	NUM
emaj-143	13	4	/	/	SYM
emaj-143	13	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	13	6	|	|	ADV
emaj-143	13	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	13	8	|	|	ADV
emaj-143	13	9	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-143	13	10	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-143	13	11	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-143	13	12	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-143	14	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-143	14	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-143	14	3	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-143	15	1	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-143	15	2	volume	volume	NOUN
emaj-143	15	3	7	7	NUM
emaj-143	15	4	no	no	DET
emaj-143	15	5	2	2	NUM
emaj-143	15	6	(	(	PUNCT
emaj-143	15	7	2017	2017	NUM
emaj-143	15	8	)	)	PUNCT
emaj-143	15	9	|	|	ADV
emaj-143	15	10	issn	issn	VERB
emaj-143	15	11	2158	2158	NUM
emaj-143	15	12	-	-	SYM
emaj-143	15	13	8708	8708	NUM
emaj-143	15	14	(	(	PUNCT
emaj-143	15	15	online	online	NOUN
emaj-143	15	16	)	)	PUNCT
emaj-143	16	1	|	|	ADV
emaj-143	16	2	doi	doi	X
emaj-143	16	3	10.5195	10.5195	NUM
emaj-143	16	4	/	/	SYM
emaj-143	16	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	16	6	|	|	ADV
emaj-143	16	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	16	8	ewelina	ewelina	PROPN
emaj-143	16	9	zarzycka	zarzycka	PROPN
emaj-143	16	10	,	,	PUNCT
emaj-143	16	11	justyna	justyna	PROPN
emaj-143	16	12	dobroszek	dobroszek	PROPN
emaj-143	16	13	,	,	PUNCT
emaj-143	16	14	alina	alina	PROPN
emaj-143	16	15	almasan	almasan	PROPN
emaj-143	16	16	,	,	PUNCT
emaj-143	16	17	cristina	cristina	PROPN
emaj-143	16	18	circa	circa	VERB
emaj-143	16	19	emerging	emerge	VERB
emaj-143	16	20	markets	market	NOUN
emaj-143	16	21	journal	journal	NOUN
emaj-143	16	22	|	|	ADV
emaj-143	16	23	p	p	NOUN
emaj-143	16	24	a	a	DET
emaj-143	16	25	g	g	NOUN
emaj-143	16	26	e	e	X
emaj-143	16	27	|1	|1	DET
emaj-143	16	28	comparative	comparative	ADJ
emaj-143	16	29	studies	study	NOUN
emaj-143	16	30	of	of	ADP
emaj-143	16	31	the	the	DET
emaj-143	16	32	use	use	NOUN
emaj-143	16	33	of	of	ADP
emaj-143	16	34	management	management	NOUN
emaj-143	16	35	accounting	accounting	NOUN
emaj-143	16	36	information	information	NOUN
emaj-143	16	37	ewelina	ewelina	NOUN
emaj-143	16	38	zarzycka	zarzycka	PROPN
emaj-143	16	39	justyna	justyna	PROPN
emaj-143	16	40	dobroszek	dobroszek	PROPN
emaj-143	16	41	alina	alina	PROPN
emaj-143	16	42	almasan	almasan	PROPN
emaj-143	16	43	cristina	cristina	PROPN
emaj-143	16	44	circa	circa	PROPN
emaj-143	16	45	1	1	NUM
emaj-143	16	46	.	.	PUNCT
emaj-143	17	1	introduction	introduction	VERB
emaj-143	17	2	the	the	DET
emaj-143	17	3	importance	importance	NOUN
emaj-143	17	4	of	of	ADP
emaj-143	17	5	comparative	comparative	ADJ
emaj-143	17	6	management	management	NOUN
emaj-143	17	7	accounting	accounting	NOUN
emaj-143	17	8	studies	study	NOUN
emaj-143	17	9	is	be	AUX
emaj-143	17	10	undisputable	undisputable	ADJ
emaj-143	17	11	,	,	PUNCT
emaj-143	17	12	as	as	SCONJ
emaj-143	17	13	they	they	PRON
emaj-143	17	14	are	be	AUX
emaj-143	17	15	especially	especially	ADV
emaj-143	17	16	relevant	relevant	ADJ
emaj-143	17	17	for	for	ADP
emaj-143	17	18	corporate	corporate	ADJ
emaj-143	17	19	practices	practice	NOUN
emaj-143	17	20	.	.	PUNCT
emaj-143	18	1	particularly	particularly	ADV
emaj-143	18	2	multinational	multinational	ADJ
emaj-143	18	3	corporations	corporation	NOUN
emaj-143	18	4	consider	consider	VERB
emaj-143	18	5	that	that	DET
emaj-143	18	6	country	country	NOUN
emaj-143	18	7	-	-	PUNCT
emaj-143	18	8	specific	specific	ADJ
emaj-143	18	9	conditions	condition	NOUN
emaj-143	18	10	influence	influence	VERB
emaj-143	18	11	the	the	DET
emaj-143	18	12	effectiveness	effectiveness	NOUN
emaj-143	18	13	of	of	ADP
emaj-143	18	14	management	management	NOUN
emaj-143	18	15	accounting	accounting	NOUN
emaj-143	18	16	practices	practice	NOUN
emaj-143	18	17	in	in	ADP
emaj-143	18	18	subsidiaries	subsidiary	NOUN
emaj-143	18	19	operating	operate	VERB
emaj-143	18	20	in	in	ADP
emaj-143	18	21	different	different	ADJ
emaj-143	18	22	national	national	ADJ
emaj-143	18	23	settings	setting	NOUN
emaj-143	18	24	.	.	PUNCT
emaj-143	19	1	in	in	ADP
emaj-143	19	2	this	this	DET
emaj-143	19	3	context	context	NOUN
emaj-143	19	4	,	,	PUNCT
emaj-143	19	5	comparative	comparative	ADJ
emaj-143	19	6	studies	study	NOUN
emaj-143	19	7	help	help	VERB
emaj-143	19	8	companies	company	NOUN
emaj-143	19	9	to	to	PART
emaj-143	19	10	identify	identify	VERB
emaj-143	19	11	and	and	CCONJ
emaj-143	19	12	understand	understand	VERB
emaj-143	19	13	the	the	DET
emaj-143	19	14	inefficiencies	inefficiency	NOUN
emaj-143	19	15	of	of	ADP
emaj-143	19	16	management	management	NOUN
emaj-143	19	17	accounting	accounting	NOUN
emaj-143	19	18	systems	system	NOUN
emaj-143	19	19	in	in	ADP
emaj-143	19	20	country	country	NOUN
emaj-143	19	21	specific	specific	ADJ
emaj-143	19	22	cases	case	NOUN
emaj-143	19	23	(	(	PUNCT
emaj-143	19	24	see	see	VERB
emaj-143	19	25	endenich	endenich	PROPN
emaj-143	19	26	et	et	PROPN
emaj-143	19	27	al	al	PROPN
emaj-143	19	28	.	.	PROPN
emaj-143	19	29	,	,	PUNCT
emaj-143	19	30	2011	2011	NUM
emaj-143	19	31	)	)	PUNCT
emaj-143	19	32	.	.	PUNCT
emaj-143	20	1	comparative	comparative	ADJ
emaj-143	20	2	studies	study	NOUN
emaj-143	20	3	of	of	ADP
emaj-143	20	4	management	management	NOUN
emaj-143	20	5	accounting	accounting	NOUN
emaj-143	20	6	focus	focus	NOUN
emaj-143	20	7	on	on	ADP
emaj-143	20	8	management	management	NOUN
emaj-143	20	9	accounting	accounting	NOUN
emaj-143	20	10	practices	practice	NOUN
emaj-143	20	11	from	from	ADP
emaj-143	20	12	different	different	ADJ
emaj-143	20	13	countries	country	NOUN
emaj-143	20	14	or	or	CCONJ
emaj-143	20	15	cultural	cultural	ADJ
emaj-143	20	16	regions	region	NOUN
emaj-143	20	17	(	(	PUNCT
emaj-143	20	18	see	see	VERB
emaj-143	20	19	shields	shield	NOUN
emaj-143	20	20	et	et	NOUN
emaj-143	20	21	al	al	PROPN
emaj-143	20	22	.	.	PROPN
emaj-143	20	23	,	,	PUNCT
emaj-143	20	24	1991	1991	NUM
emaj-143	20	25	;	;	PUNCT
emaj-143	20	26	ahrens	ahren	NOUN
emaj-143	20	27	,	,	PUNCT
emaj-143	20	28	1996	1996	NUM
emaj-143	20	29	;	;	PUNCT
emaj-143	20	30	chow	chow	PROPN
emaj-143	20	31	et	et	PROPN
emaj-143	20	32	al	al	PROPN
emaj-143	20	33	.	.	PROPN
emaj-143	20	34	,	,	PUNCT
emaj-143	20	35	1996	1996	NUM
emaj-143	20	36	)	)	PUNCT
emaj-143	20	37	,	,	PUNCT
emaj-143	20	38	either	either	CCONJ
emaj-143	20	39	matching	match	VERB
emaj-143	20	40	companies	company	NOUN
emaj-143	20	41	from	from	ADP
emaj-143	20	42	two	two	NUM
emaj-143	20	43	or	or	CCONJ
emaj-143	20	44	more	more	ADJ
emaj-143	20	45	countries	country	NOUN
emaj-143	20	46	,	,	PUNCT
emaj-143	20	47	or	or	CCONJ
emaj-143	20	48	checking	check	VERB
emaj-143	20	49	practices	practice	NOUN
emaj-143	20	50	identified	identify	VERB
emaj-143	20	51	in	in	ADP
emaj-143	20	52	one	one	NUM
emaj-143	20	53	country	country	NOUN
emaj-143	20	54	against	against	ADP
emaj-143	20	55	literature	literature	NOUN
emaj-143	20	56	.	.	PUNCT
emaj-143	21	1	most	most	ADJ
emaj-143	21	2	comparative	comparative	ADJ
emaj-143	21	3	researches	research	NOUN
emaj-143	21	4	deal	deal	VERB
emaj-143	21	5	with	with	ADP
emaj-143	21	6	japanese	japanese	PROPN
emaj-143	21	7	(	(	PUNCT
emaj-143	21	8	see	see	VERB
emaj-143	21	9	shields	shield	NOUN
emaj-143	21	10	et	et	NOUN
emaj-143	21	11	al	al	PROPN
emaj-143	21	12	.	.	PROPN
emaj-143	21	13	,	,	PUNCT
emaj-143	21	14	1991	1991	NUM
emaj-143	21	15	;	;	PUNCT
emaj-143	21	16	chow	chow	PROPN
emaj-143	21	17	et	et	PROPN
emaj-143	21	18	al	al	PROPN
emaj-143	21	19	.	.	PROPN
emaj-143	21	20	,	,	PUNCT
emaj-143	21	21	1996	1996	NUM
emaj-143	21	22	)	)	PUNCT
emaj-143	21	23	and	and	CCONJ
emaj-143	21	24	western	western	ADJ
emaj-143	21	25	european	european	ADJ
emaj-143	21	26	management	management	NOUN
emaj-143	21	27	accounting	accounting	NOUN
emaj-143	21	28	techniques	technique	NOUN
emaj-143	21	29	(	(	PUNCT
emaj-143	21	30	see	see	VERB
emaj-143	21	31	wagenhofer	wagenhofer	NOUN
emaj-143	21	32	,	,	PUNCT
emaj-143	21	33	2006	2006	NUM
emaj-143	21	34	)	)	PUNCT
emaj-143	21	35	.	.	PUNCT
emaj-143	22	1	the	the	DET
emaj-143	22	2	comparisons	comparison	NOUN
emaj-143	22	3	with	with	ADP
emaj-143	22	4	the	the	DET
emaj-143	22	5	anglo	anglo	ADJ
emaj-143	22	6	-	-	PUNCT
emaj-143	22	7	american	american	ADJ
emaj-143	22	8	world	world	NOUN
emaj-143	22	9	as	as	ADV
emaj-143	22	10	well	well	ADV
emaj-143	22	11	as	as	ADP
emaj-143	22	12	the	the	DET
emaj-143	22	13	great	great	ADJ
emaj-143	22	14	interest	interest	NOUN
emaj-143	22	15	in	in	ADP
emaj-143	22	16	german	german	ADJ
emaj-143	22	17	management	management	NOUN
emaj-143	22	18	accounting	accounting	NOUN
emaj-143	22	19	are	be	AUX
emaj-143	22	20	dominant	dominant	ADJ
emaj-143	22	21	.	.	PUNCT
emaj-143	23	1	comparative	comparative	ADJ
emaj-143	23	2	studies	study	NOUN
emaj-143	23	3	of	of	ADP
emaj-143	23	4	management	management	NOUN
emaj-143	23	5	accounting	accounting	NOUN
emaj-143	23	6	practices	practice	NOUN
emaj-143	23	7	in	in	ADP
emaj-143	23	8	central	central	ADJ
emaj-143	23	9	and	and	CCONJ
emaj-143	23	10	eastern	eastern	ADJ
emaj-143	23	11	europe	europe	PROPN
emaj-143	23	12	(	(	PUNCT
emaj-143	23	13	cee	cee	PROPN
emaj-143	23	14	)	)	PUNCT
emaj-143	23	15	are	be	AUX
emaj-143	23	16	rare	rare	ADJ
emaj-143	23	17	.	.	PUNCT
emaj-143	24	1	this	this	PRON
emaj-143	24	2	is	be	AUX
emaj-143	24	3	due	due	ADJ
emaj-143	24	4	to	to	ADP
emaj-143	24	5	the	the	DET
emaj-143	24	6	fact	fact	NOUN
emaj-143	24	7	that	that	SCONJ
emaj-143	24	8	management	management	NOUN
emaj-143	24	9	accounting	accounting	NOUN
emaj-143	24	10	was	be	AUX
emaj-143	24	11	brought	bring	VERB
emaj-143	24	12	into	into	ADP
emaj-143	24	13	use	use	NOUN
emaj-143	24	14	in	in	ADP
emaj-143	24	15	enterprises	enterprise	NOUN
emaj-143	24	16	operating	operate	VERB
emaj-143	24	17	in	in	ADP
emaj-143	24	18	cee	cee	PROPN
emaj-143	24	19	after	after	ADP
emaj-143	24	20	the	the	DET
emaj-143	24	21	fall	fall	NOUN
emaj-143	24	22	of	of	ADP
emaj-143	24	23	communism	communism	NOUN
emaj-143	24	24	.	.	PUNCT
emaj-143	25	1	from	from	ADP
emaj-143	25	2	1945	1945	NUM
emaj-143	25	3	to	to	ADP
emaj-143	25	4	1989	1989	NUM
emaj-143	25	5	,	,	PUNCT
emaj-143	25	6	given	give	VERB
emaj-143	25	7	the	the	DET
emaj-143	25	8	planned	plan	VERB
emaj-143	25	9	economy	economy	NOUN
emaj-143	25	10	and	and	CCONJ
emaj-143	25	11	the	the	DET
emaj-143	25	12	centralized	centralized	ADJ
emaj-143	25	13	management	management	NOUN
emaj-143	25	14	system	system	NOUN
emaj-143	25	15	,	,	PUNCT
emaj-143	25	16	management	management	NOUN
emaj-143	25	17	accounting	accounting	NOUN
emaj-143	25	18	was	be	AUX
emaj-143	25	19	employed	employ	VERB
emaj-143	25	20	in	in	ADP
emaj-143	25	21	cee	cee	NOUN
emaj-143	25	22	countries	country	NOUN
emaj-143	25	23	only	only	ADV
emaj-143	25	24	to	to	ADP
emaj-143	25	25	an	an	DET
emaj-143	25	26	extremely	extremely	ADV
emaj-143	25	27	low	low	ADJ
emaj-143	25	28	extent	extent	NOUN
emaj-143	25	29	,	,	PUNCT
emaj-143	25	30	limited	limit	VERB
emaj-143	25	31	to	to	ADP
emaj-143	25	32	the	the	DET
emaj-143	25	33	use	use	NOUN
emaj-143	25	34	of	of	ADP
emaj-143	25	35	some	some	DET
emaj-143	25	36	elements	element	NOUN
emaj-143	25	37	of	of	ADP
emaj-143	25	38	cost	cost	NOUN
emaj-143	25	39	accounting	accounting	NOUN
emaj-143	25	40	.	.	PUNCT
emaj-143	26	1	with	with	ADP
emaj-143	26	2	the	the	DET
emaj-143	26	3	change	change	NOUN
emaj-143	26	4	of	of	ADP
emaj-143	26	5	the	the	DET
emaj-143	26	6	political	political	ADJ
emaj-143	26	7	system	system	NOUN
emaj-143	26	8	,	,	PUNCT
emaj-143	26	9	the	the	DET
emaj-143	26	10	centrally	centrally	ADV
emaj-143	26	11	planned	plan	VERB
emaj-143	26	12	economy	economy	NOUN
emaj-143	26	13	was	be	AUX
emaj-143	26	14	abandoned	abandon	VERB
emaj-143	26	15	and	and	CCONJ
emaj-143	26	16	foreign	foreign	ADJ
emaj-143	26	17	investments	investment	NOUN
emaj-143	26	18	were	be	AUX
emaj-143	26	19	attracted	attract	VERB
emaj-143	26	20	to	to	ADP
emaj-143	26	21	this	this	DET
emaj-143	26	22	region	region	NOUN
emaj-143	26	23	,	,	PUNCT
emaj-143	26	24	leading	lead	VERB
emaj-143	26	25	to	to	ADP
emaj-143	26	26	a	a	DET
emaj-143	26	27	rapid	rapid	ADJ
emaj-143	26	28	development	development	NOUN
emaj-143	26	29	of	of	ADP
emaj-143	26	30	management	management	NOUN
emaj-143	26	31	accounting	accounting	NOUN
emaj-143	26	32	,	,	PUNCT
emaj-143	26	33	both	both	CCONJ
emaj-143	26	34	in	in	ADP
emaj-143	26	35	practice	practice	NOUN
emaj-143	26	36	and	and	CCONJ
emaj-143	26	37	in	in	ADP
emaj-143	26	38	research	research	NOUN
emaj-143	26	39	.	.	PUNCT
emaj-143	27	1	tools	tool	NOUN
emaj-143	27	2	and	and	CCONJ
emaj-143	27	3	methods	method	NOUN
emaj-143	27	4	were	be	AUX
emaj-143	27	5	implemented	implement	VERB
emaj-143	27	6	first	first	ADV
emaj-143	27	7	in	in	ADP
emaj-143	27	8	companies	company	NOUN
emaj-143	27	9	with	with	ADP
emaj-143	27	10	foreign	foreign	ADJ
emaj-143	27	11	capital	capital	NOUN
emaj-143	27	12	,	,	PUNCT
emaj-143	27	13	who	who	PRON
emaj-143	27	14	brought	bring	VERB
emaj-143	27	15	solutions	solution	NOUN
emaj-143	27	16	used	use	VERB
emaj-143	27	17	by	by	ADP
emaj-143	27	18	headquarters	headquarter	NOUN
emaj-143	27	19	and	and	CCONJ
emaj-143	27	20	parent	parent	NOUN
emaj-143	27	21	companies	company	NOUN
emaj-143	27	22	(	(	PUNCT
emaj-143	27	23	see	see	VERB
emaj-143	27	24	grosu	grosu	NOUN
emaj-143	27	25	et	et	PROPN
emaj-143	27	26	al	al	PROPN
emaj-143	27	27	.	.	PROPN
emaj-143	27	28	,	,	PUNCT
emaj-143	27	29	2014	2014	NUM
emaj-143	27	30	;	;	PUNCT
emaj-143	27	31	albu	albu	PROPN
emaj-143	27	32	and	and	CCONJ
emaj-143	27	33	albu	albu	PROPN
emaj-143	27	34	,	,	PUNCT
emaj-143	27	35	2012	2012	NUM
emaj-143	27	36	;	;	PUNCT
emaj-143	27	37	szychta	szychta	NOUN
emaj-143	27	38	,	,	PUNCT
emaj-143	27	39	2002	2002	NUM
emaj-143	27	40	)	)	PUNCT
emaj-143	27	41	.	.	PUNCT
emaj-143	28	1	in	in	ADP
emaj-143	28	2	this	this	DET
emaj-143	28	3	context	context	NOUN
emaj-143	28	4	,	,	PUNCT
emaj-143	28	5	the	the	DET
emaj-143	28	6	aim	aim	NOUN
emaj-143	28	7	of	of	ADP
emaj-143	28	8	the	the	DET
emaj-143	28	9	paper	paper	NOUN
emaj-143	28	10	is	be	AUX
emaj-143	28	11	to	to	PART
emaj-143	28	12	find	find	VERB
emaj-143	28	13	answers	answer	NOUN
emaj-143	28	14	to	to	ADP
emaj-143	28	15	important	important	ADJ
emaj-143	28	16	questions	question	NOUN
emaj-143	28	17	regarding	regard	VERB
emaj-143	28	18	the	the	DET
emaj-143	28	19	use	use	NOUN
emaj-143	28	20	of	of	ADP
emaj-143	28	21	management	management	NOUN
emaj-143	28	22	accounting	accounting	NOUN
emaj-143	28	23	information	information	NOUN
emaj-143	28	24	by	by	ADP
emaj-143	28	25	managers	manager	NOUN
emaj-143	28	26	from	from	ADP
emaj-143	28	27	poland	poland	PROPN
emaj-143	28	28	and	and	CCONJ
emaj-143	28	29	romania	romania	PROPN
emaj-143	28	30	:	:	PUNCT
emaj-143	28	31			VERB
emaj-143	28	32	to	to	ADP
emaj-143	28	33	what	what	DET
emaj-143	28	34	extent	extent	NOUN
emaj-143	28	35	the	the	DET
emaj-143	28	36	information	information	NOUN
emaj-143	28	37	provided	provide	VERB
emaj-143	28	38	by	by	ADP
emaj-143	28	39	management	management	NOUN
emaj-143	28	40	accounting	accounting	NOUN
emaj-143	28	41	systems	system	NOUN
emaj-143	28	42	is	be	AUX
emaj-143	28	43	used	use	VERB
emaj-143	28	44	for	for	ADP
emaj-143	28	45	performing	perform	VERB
emaj-143	28	46	management	management	NOUN
emaj-143	28	47	tasks	task	NOUN
emaj-143	28	48	;	;	PUNCT
emaj-143	28	49			X
emaj-143	28	50	how	how	SCONJ
emaj-143	28	51	useful	useful	ADJ
emaj-143	28	52	is	be	AUX
emaj-143	28	53	the	the	DET
emaj-143	28	54	selected	select	VERB
emaj-143	28	55	information	information	NOUN
emaj-143	28	56	provided	provide	VERB
emaj-143	28	57	by	by	ADP
emaj-143	28	58	the	the	DET
emaj-143	28	59	management	management	NOUN
emaj-143	28	60	accounting	accounting	NOUN
emaj-143	28	61	system	system	NOUN
emaj-143	28	62	for	for	ADP
emaj-143	28	63	the	the	DET
emaj-143	28	64	management	management	NOUN
emaj-143	28	65	process	process	NOUN
emaj-143	28	66	.	.	PUNCT
emaj-143	29	1	worldwide	worldwide	ADV
emaj-143	29	2	,	,	PUNCT
emaj-143	29	3	the	the	DET
emaj-143	29	4	number	number	NOUN
emaj-143	29	5	of	of	ADP
emaj-143	29	6	comparative	comparative	ADJ
emaj-143	29	7	studies	study	NOUN
emaj-143	29	8	of	of	ADP
emaj-143	29	9	management	management	NOUN
emaj-143	29	10	accounting	accounting	NOUN
emaj-143	29	11	is	be	AUX
emaj-143	29	12	significant	significant	ADJ
emaj-143	29	13	;	;	PUNCT
emaj-143	29	14	yet	yet	CCONJ
emaj-143	29	15	,	,	PUNCT
emaj-143	29	16	there	there	PRON
emaj-143	29	17	are	be	VERB
emaj-143	29	18	no	no	DET
emaj-143	29	19	studies	study	NOUN
emaj-143	29	20	of	of	ADP
emaj-143	29	21	the	the	DET
emaj-143	29	22	use	use	NOUN
emaj-143	29	23	of	of	ADP
emaj-143	29	24	management	management	NOUN
emaj-143	29	25	accounting	accounting	NOUN
emaj-143	29	26	information	information	NOUN
emaj-143	29	27	by	by	ADP
emaj-143	29	28	managers	manager	NOUN
emaj-143	29	29	.	.	PUNCT
emaj-143	30	1	the	the	DET
emaj-143	30	2	increasing	increase	VERB
emaj-143	30	3	number	number	NOUN
emaj-143	30	4	of	of	ADP
emaj-143	30	5	calls	call	NOUN
emaj-143	30	6	for	for	ADP
emaj-143	30	7	papers	paper	NOUN
emaj-143	30	8	on	on	ADP
emaj-143	30	9	the	the	DET
emaj-143	30	10	topic	topic	NOUN
emaj-143	30	11	of	of	ADP
emaj-143	30	12	management	management	NOUN
emaj-143	30	13	accounting	account	VERB
emaj-143	30	14	in	in	ADP
emaj-143	30	15	transitional	transitional	ADJ
emaj-143	30	16	and	and	CCONJ
emaj-143	30	17	emerging	emerge	VERB
emaj-143	30	18	economies	economy	NOUN
emaj-143	30	19	indicates	indicate	VERB
emaj-143	30	20	the	the	DET
emaj-143	30	21	growing	grow	VERB
emaj-143	30	22	academic	academic	ADJ
emaj-143	30	23	interest	interest	NOUN
emaj-143	30	24	in	in	ADP
emaj-143	30	25	these	these	DET
emaj-143	30	26	regions	region	NOUN
emaj-143	30	27	(	(	PUNCT
emaj-143	30	28	endenich	endenich	NOUN
emaj-143	30	29	et	et	PROPN
emaj-143	30	30	al	al	PROPN
emaj-143	30	31	.	.	PROPN
emaj-143	30	32	,	,	PUNCT
emaj-143	30	33	2011	2011	NUM
emaj-143	30	34	)	)	PUNCT
emaj-143	30	35	.	.	PUNCT
emaj-143	31	1	our	our	PRON
emaj-143	31	2	paper	paper	NOUN
emaj-143	31	3	contributes	contribute	VERB
emaj-143	31	4	to	to	ADP
emaj-143	31	5	a	a	DET
emaj-143	31	6	better	well	ADJ
emaj-143	31	7	understanding	understanding	NOUN
emaj-143	31	8	of	of	ADP
emaj-143	31	9	the	the	DET
emaj-143	31	10	management	management	NOUN
emaj-143	31	11	accounting	accounting	NOUN
emaj-143	31	12	design	design	NOUN
emaj-143	31	13	and	and	CCONJ
emaj-143	31	14	use	use	NOUN
emaj-143	31	15	in	in	ADP
emaj-143	31	16	foreign	foreign	ADJ
emaj-143	31	17	subsidiaries	subsidiary	NOUN
emaj-143	31	18	and	and	CCONJ
emaj-143	31	19	companies	company	NOUN
emaj-143	31	20	operating	operate	VERB
emaj-143	31	21	in	in	ADP
emaj-143	31	22	former	former	ADJ
emaj-143	31	23	communist	communist	PROPN
emaj-143	31	24	cee	cee	PROPN
emaj-143	31	25	countries	country	NOUN
emaj-143	31	26	.	.	PUNCT
emaj-143	32	1	the	the	DET
emaj-143	32	2	direct	direct	ADJ
emaj-143	32	3	comparison	comparison	NOUN
emaj-143	32	4	between	between	ADP
emaj-143	32	5	poland	poland	PROPN
emaj-143	32	6	and	and	CCONJ
emaj-143	32	7	romania	romania	PROPN
emaj-143	32	8	is	be	AUX
emaj-143	32	9	focused	focus	VERB
emaj-143	32	10	on	on	ADP
emaj-143	32	11	the	the	DET
emaj-143	32	12	application	application	NOUN
emaj-143	32	13	and	and	CCONJ
emaj-143	32	14	transferability	transferability	NOUN
emaj-143	32	15	of	of	ADP
emaj-143	32	16	management	management	NOUN
emaj-143	32	17	accounting	accounting	NOUN
emaj-143	32	18	practices	practice	NOUN
emaj-143	32	19	,	,	PUNCT
emaj-143	32	20	with	with	ADP
emaj-143	32	21	a	a	DET
emaj-143	32	22	special	special	ADJ
emaj-143	32	23	attention	attention	NOUN
emaj-143	32	24	paid	pay	VERB
emaj-143	32	25	to	to	ADP
emaj-143	32	26	the	the	DET
emaj-143	32	27	usefulness	usefulness	NOUN
emaj-143	32	28	of	of	ADP
emaj-143	32	29	management	management	NOUN
emaj-143	32	30	accounting	accounting	NOUN
emaj-143	32	31	information	information	NOUN
emaj-143	32	32	for	for	ADP
emaj-143	32	33	managerial	managerial	ADJ
emaj-143	32	34	tasks	task	NOUN
emaj-143	32	35	.	.	PUNCT
emaj-143	33	1	as	as	ADP
emaj-143	33	2	a	a	DET
emaj-143	33	3	result	result	NOUN
emaj-143	33	4	,	,	PUNCT
emaj-143	33	5	the	the	DET
emaj-143	33	6	findings	finding	NOUN
emaj-143	33	7	of	of	ADP
emaj-143	33	8	the	the	DET
emaj-143	33	9	study	study	NOUN
emaj-143	33	10	are	be	AUX
emaj-143	33	11	beneficial	beneficial	ADJ
emaj-143	33	12	for	for	ADP
emaj-143	33	13	both	both	CCONJ
emaj-143	33	14	the	the	DET
emaj-143	33	15	theory	theory	NOUN
emaj-143	33	16	of	of	ADP
emaj-143	33	17	management	management	NOUN
emaj-143	33	18	accounting	accounting	NOUN
emaj-143	33	19	and	and	CCONJ
emaj-143	33	20	the	the	DET
emaj-143	33	21	practices	practice	NOUN
emaj-143	33	22	of	of	ADP
emaj-143	33	23	companies	company	NOUN
emaj-143	33	24	operating	operate	VERB
emaj-143	33	25	in	in	ADP
emaj-143	33	26	the	the	DET
emaj-143	33	27	central	central	ADJ
emaj-143	33	28	and	and	CCONJ
emaj-143	33	29	eastern	eastern	ADJ
emaj-143	33	30	europe	europe	PROPN
emaj-143	33	31	.	.	PUNCT
emaj-143	34	1	our	our	PRON
emaj-143	34	2	study	study	NOUN
emaj-143	34	3	employs	employ	VERB
emaj-143	34	4	the	the	DET
emaj-143	34	5	institutional	institutional	ADJ
emaj-143	34	6	theory	theory	NOUN
emaj-143	34	7	,	,	PUNCT
emaj-143	34	8	mainly	mainly	ADV
emaj-143	34	9	the	the	DET
emaj-143	34	10	concept	concept	NOUN
emaj-143	34	11	of	of	ADP
emaj-143	34	12	isomorphism	isomorphism	NOUN
emaj-143	34	13	,	,	PUNCT
emaj-143	34	14	in	in	ADP
emaj-143	34	15	order	order	NOUN
emaj-143	34	16	to	to	PART
emaj-143	34	17	explain	explain	VERB
emaj-143	34	18	the	the	DET
emaj-143	34	19	similar	similar	ADJ
emaj-143	34	20	use	use	NOUN
emaj-143	34	21	of	of	ADP
emaj-143	34	22	management	management	NOUN
emaj-143	34	23	accounting	account	VERB
emaj-143	34	24	by	by	ADP
emaj-143	34	25	managers	manager	NOUN
emaj-143	34	26	from	from	ADP
emaj-143	34	27	the	the	DET
emaj-143	34	28	two	two	NUM
emaj-143	34	29	countries	country	NOUN
emaj-143	34	30	.	.	PUNCT
emaj-143	35	1	the	the	DET
emaj-143	35	2	institutional	institutional	ADJ
emaj-143	35	3	theory	theory	NOUN
emaj-143	35	4	is	be	AUX
emaj-143	35	5	expected	expect	VERB
emaj-143	35	6	to	to	PART
emaj-143	35	7	generate	generate	VERB
emaj-143	35	8	interesting	interesting	ADJ
emaj-143	35	9	results	result	NOUN
emaj-143	35	10	,	,	PUNCT
emaj-143	35	11	especially	especially	ADV
emaj-143	35	12	in	in	ADP
emaj-143	35	13	the	the	DET
emaj-143	35	14	area	area	NOUN
emaj-143	35	15	of	of	ADP
emaj-143	35	16	comparative	comparative	ADJ
emaj-143	35	17	studies	study	NOUN
emaj-143	35	18	,	,	PUNCT
emaj-143	35	19	as	as	SCONJ
emaj-143	35	20	it	it	PRON
emaj-143	35	21	helps	help	VERB
emaj-143	35	22	to	to	PART
emaj-143	35	23	explore	explore	VERB
emaj-143	35	24	the	the	DET
emaj-143	35	25	influences	influence	NOUN
emaj-143	35	26	of	of	ADP
emaj-143	35	27	global	global	ADJ
emaj-143	35	28	trends	trend	NOUN
emaj-143	35	29	and	and	CCONJ
emaj-143	35	30	professionalization	professionalization	NOUN
emaj-143	35	31	on	on	ADP
emaj-143	35	32	the	the	DET
emaj-143	35	33	use	use	NOUN
emaj-143	35	34	and	and	CCONJ
emaj-143	35	35	design	design	NOUN
emaj-143	35	36	of	of	ADP
emaj-143	35	37	management	management	NOUN
emaj-143	35	38	control	control	NOUN
emaj-143	35	39	systems	system	NOUN
emaj-143	35	40	in	in	ADP
emaj-143	35	41	developing	develop	VERB
emaj-143	35	42	countries	country	NOUN
emaj-143	35	43	.	.	PUNCT
emaj-143	36	1	combining	combine	VERB
emaj-143	36	2	institutional	institutional	ADJ
emaj-143	36	3	theory	theory	NOUN
emaj-143	36	4	and	and	CCONJ
emaj-143	36	5	comparative	comparative	ADJ
emaj-143	36	6	studies	study	NOUN
emaj-143	36	7	can	can	AUX
emaj-143	36	8	be	be	AUX
emaj-143	36	9	also	also	ADV
emaj-143	36	10	helpful	helpful	ADJ
emaj-143	36	11	for	for	ADP
emaj-143	36	12	understanding	understand	VERB
emaj-143	36	13	country	country	NOUN
emaj-143	36	14	-	-	PUNCT
emaj-143	36	15	specific	specific	ADJ
emaj-143	36	16	styles	style	NOUN
emaj-143	36	17	and	and	CCONJ
emaj-143	36	18	aims	aim	NOUN
emaj-143	36	19	of	of	ADP
emaj-143	36	20	management	management	NOUN
emaj-143	36	21	accounting	accounting	NOUN
emaj-143	36	22	information	information	NOUN
emaj-143	36	23	,	,	PUNCT
emaj-143	36	24	as	as	ADV
emaj-143	36	25	well	well	ADV
emaj-143	36	26	as	as	ADP
emaj-143	36	27	links	link	NOUN
emaj-143	36	28	between	between	ADP
emaj-143	36	29	incentive	incentive	NOUN
emaj-143	36	30	structures	structure	NOUN
emaj-143	36	31	and	and	CCONJ
emaj-143	36	32	different	different	ADJ
emaj-143	36	33	institutional	institutional	ADJ
emaj-143	36	34	conditions	condition	NOUN
emaj-143	36	35	(	(	PUNCT
emaj-143	36	36	see	see	VERB
emaj-143	36	37	endenich	endenich	PROPN
emaj-143	36	38	et	et	PROPN
emaj-143	36	39	al	al	PROPN
emaj-143	36	40	.	.	PROPN
emaj-143	36	41	,	,	PUNCT
emaj-143	36	42	2011	2011	NUM
emaj-143	36	43	)	)	PUNCT
emaj-143	36	44	.	.	PUNCT
emaj-143	37	1	according	accord	VERB
emaj-143	37	2	to	to	ADP
emaj-143	37	3	the	the	DET
emaj-143	37	4	institutional	institutional	ADJ
emaj-143	37	5	theory	theory	NOUN
emaj-143	37	6	,	,	PUNCT
emaj-143	37	7	companies	company	NOUN
emaj-143	37	8	transfer	transfer	VERB
emaj-143	37	9	institutionalized	institutionalize	VERB
emaj-143	37	10	management	management	NOUN
emaj-143	37	11	accounting	accounting	NOUN
emaj-143	37	12	practices	practice	NOUN
emaj-143	37	13	accepted	accept	VERB
emaj-143	37	14	by	by	ADP
emaj-143	37	15	other	other	ADJ
emaj-143	37	16	companies	company	NOUN
emaj-143	37	17	or	or	CCONJ
emaj-143	37	18	in	in	ADP
emaj-143	37	19	other	other	ADJ
emaj-143	37	20	countries	country	NOUN
emaj-143	37	21	(	(	PUNCT
emaj-143	37	22	see	see	VERB
emaj-143	37	23	meyer	meyer	PROPN
emaj-143	37	24	and	and	CCONJ
emaj-143	37	25	scott	scott	PROPN
emaj-143	37	26	,	,	PUNCT
emaj-143	37	27	1992	1992	NUM
emaj-143	37	28	)	)	PUNCT
emaj-143	37	29	.	.	PUNCT
emaj-143	38	1	management	management	NOUN
emaj-143	38	2	accounting	accounting	NOUN
emaj-143	38	3	is	be	AUX
emaj-143	38	4	introduced	introduce	VERB
emaj-143	38	5	and	and	CCONJ
emaj-143	38	6	used	use	VERB
emaj-143	38	7	as	as	ADP
emaj-143	38	8	a	a	DET
emaj-143	38	9	consequence	consequence	NOUN
emaj-143	38	10	of	of	ADP
emaj-143	38	11	coercive	coercive	ADJ
emaj-143	38	12	,	,	PUNCT
emaj-143	38	13	mimetic	mimetic	ADJ
emaj-143	38	14	and	and	CCONJ
emaj-143	38	15	normative	normative	ADJ
emaj-143	38	16	pressures	pressure	NOUN
emaj-143	38	17	(	(	PUNCT
emaj-143	38	18	see	see	VERB
emaj-143	38	19	dimaggio	dimaggio	NOUN
emaj-143	38	20	and	and	CCONJ
emaj-143	38	21	powell	powell	PROPN
emaj-143	38	22	,	,	PUNCT
emaj-143	38	23	1983	1983	NUM
emaj-143	38	24	)	)	PUNCT
emaj-143	38	25	.	.	PUNCT
emaj-143	39	1	our	our	PRON
emaj-143	39	2	study	study	NOUN
emaj-143	39	3	reveals	reveal	VERB
emaj-143	39	4	many	many	ADJ
emaj-143	39	5	similarities	similarity	NOUN
emaj-143	39	6	in	in	ADP
emaj-143	39	7	the	the	DET
emaj-143	39	8	use	use	NOUN
emaj-143	39	9	of	of	ADP
emaj-143	39	10	management	management	NOUN
emaj-143	39	11	accounting	accounting	NOUN
emaj-143	39	12	information	information	NOUN
emaj-143	39	13	by	by	ADP
emaj-143	39	14	managers	manager	NOUN
emaj-143	39	15	from	from	ADP
emaj-143	39	16	poland	poland	PROPN
emaj-143	39	17	and	and	CCONJ
emaj-143	39	18	romania	romania	PROPN
emaj-143	39	19	.	.	PUNCT
emaj-143	40	1	both	both	PRON
emaj-143	40	2	in	in	ADP
emaj-143	40	3	poland	poland	PROPN
emaj-143	40	4	and	and	CCONJ
emaj-143	40	5	in	in	ADP
emaj-143	40	6	romania	romania	PROPN
emaj-143	40	7	,	,	PUNCT
emaj-143	40	8	managers	manager	NOUN
emaj-143	40	9	use	use	VERB
emaj-143	40	10	management	management	NOUN
emaj-143	40	11	accounting	accounting	NOUN
emaj-143	40	12	information	information	NOUN
emaj-143	40	13	for	for	ADP
emaj-143	40	14	control	control	NOUN
emaj-143	40	15	and	and	CCONJ
emaj-143	40	16	decisionmaking	decisionmake	VERB
emaj-143	40	17	purposes	purpose	NOUN
emaj-143	40	18	,	,	PUNCT
emaj-143	40	19	as	as	ADV
emaj-143	40	20	well	well	ADV
emaj-143	40	21	as	as	ADP
emaj-143	40	22	for	for	ADP
emaj-143	40	23	strategy	strategy	NOUN
emaj-143	40	24	implementation	implementation	NOUN
emaj-143	40	25	,	,	PUNCT
emaj-143	40	26	while	while	SCONJ
emaj-143	40	27	mainly	mainly	ADV
emaj-143	40	28	financial	financial	ADJ
emaj-143	40	29	data	datum	NOUN
emaj-143	40	30	are	be	AUX
emaj-143	40	31	employed	employ	VERB
emaj-143	40	32	in	in	ADP
emaj-143	40	33	the	the	DET
emaj-143	40	34	management	management	NOUN
emaj-143	40	35	process	process	NOUN
emaj-143	40	36	.	.	PUNCT
emaj-143	41	1	however	however	ADV
emaj-143	41	2	,	,	PUNCT
emaj-143	41	3	the	the	DET
emaj-143	41	4	study	study	NOUN
emaj-143	41	5	identifies	identify	VERB
emaj-143	41	6	some	some	DET
emaj-143	41	7	differences	difference	NOUN
emaj-143	41	8	in	in	ADP
emaj-143	41	9	the	the	DET
emaj-143	41	10	evaluation	evaluation	NOUN
emaj-143	41	11	of	of	ADP
emaj-143	41	12	management	management	NOUN
emaj-143	41	13	information	information	NOUN
emaj-143	41	14	by	by	ADP
emaj-143	41	15	managers	manager	NOUN
emaj-143	41	16	.	.	PUNCT
emaj-143	42	1	the	the	DET
emaj-143	42	2	paper	paper	NOUN
emaj-143	42	3	is	be	AUX
emaj-143	42	4	divided	divide	VERB
emaj-143	42	5	into	into	ADP
emaj-143	42	6	four	four	NUM
emaj-143	42	7	sections	section	NOUN
emaj-143	42	8	.	.	PUNCT
emaj-143	43	1	section	section	NOUN
emaj-143	43	2	one	one	NUM
emaj-143	43	3	is	be	AUX
emaj-143	43	4	the	the	DET
emaj-143	43	5	introduction	introduction	NOUN
emaj-143	43	6	.	.	PUNCT
emaj-143	44	1	section	section	NOUN
emaj-143	44	2	two	two	NUM
emaj-143	44	3	outlines	outline	VERB
emaj-143	44	4	the	the	DET
emaj-143	44	5	theoretical	theoretical	ADJ
emaj-143	44	6	framework	framework	NOUN
emaj-143	44	7	of	of	ADP
emaj-143	44	8	institutional	institutional	ADJ
emaj-143	44	9	theory	theory	NOUN
emaj-143	44	10	and	and	CCONJ
emaj-143	44	11	isomorphism	isomorphism	NOUN
emaj-143	44	12	.	.	PUNCT
emaj-143	45	1	the	the	DET
emaj-143	45	2	third	third	ADJ
emaj-143	45	3	section	section	NOUN
emaj-143	45	4	discusses	discuss	VERB
emaj-143	45	5	the	the	DET
emaj-143	45	6	research	research	NOUN
emaj-143	45	7	methodology	methodology	NOUN
emaj-143	45	8	,	,	PUNCT
emaj-143	45	9	presents	present	VERB
emaj-143	45	10	the	the	DET
emaj-143	45	11	research	research	NOUN
emaj-143	45	12	sample	sample	NOUN
emaj-143	45	13	and	and	CCONJ
emaj-143	45	14	reports	report	VERB
emaj-143	45	15	the	the	DET
emaj-143	45	16	findings	finding	NOUN
emaj-143	45	17	of	of	ADP
emaj-143	45	18	the	the	DET
emaj-143	45	19	cluster	cluster	NOUN
emaj-143	45	20	analysis	analysis	NOUN
emaj-143	45	21	.	.	PUNCT
emaj-143	46	1	the	the	DET
emaj-143	46	2	final	final	ADJ
emaj-143	46	3	and	and	CCONJ
emaj-143	46	4	fourth	fourth	ADJ
emaj-143	46	5	section	section	NOUN
emaj-143	46	6	consists	consist	VERB
emaj-143	46	7	of	of	ADP
emaj-143	46	8	conclusions	conclusion	NOUN
emaj-143	46	9	.	.	PUNCT
emaj-143	47	1	2	2	X
emaj-143	47	2	.	.	X
emaj-143	47	3	isomorphism	isomorphism	NOUN
emaj-143	47	4	as	as	ADP
emaj-143	47	5	a	a	DET
emaj-143	47	6	theoretical	theoretical	ADJ
emaj-143	47	7	framework	framework	NOUN
emaj-143	47	8	for	for	ADP
emaj-143	47	9	understanding	understanding	NOUN
emaj-143	47	10	similarities	similarity	NOUN
emaj-143	47	11	and	and	CCONJ
emaj-143	47	12	differences	difference	NOUN
emaj-143	47	13	the	the	DET
emaj-143	47	14	concept	concept	NOUN
emaj-143	47	15	of	of	ADP
emaj-143	47	16	institutional	institutional	ADJ
emaj-143	47	17	isomorphism	isomorphism	NOUN
emaj-143	47	18	,	,	PUNCT
emaj-143	47	19	developed	develop	VERB
emaj-143	47	20	by	by	ADP
emaj-143	47	21	dimaggio	dimaggio	PROPN
emaj-143	47	22	and	and	CCONJ
emaj-143	47	23	powell	powell	PROPN
emaj-143	47	24	(	(	PUNCT
emaj-143	47	25	1983	1983	NUM
emaj-143	47	26	)	)	PUNCT
emaj-143	47	27	is	be	AUX
emaj-143	47	28	extremely	extremely	ADV
emaj-143	47	29	useful	useful	ADJ
emaj-143	47	30	for	for	ADP
emaj-143	47	31	understanding	understand	VERB
emaj-143	47	32	the	the	DET
emaj-143	47	33	homogeneity	homogeneity	NOUN
emaj-143	47	34	and	and	CCONJ
emaj-143	47	35	similarities	similarity	NOUN
emaj-143	47	36	of	of	ADP
emaj-143	47	37	organizations	organization	NOUN
emaj-143	47	38	.	.	PUNCT
emaj-143	48	1	the	the	DET
emaj-143	48	2	authors	author	NOUN
emaj-143	48	3	,	,	PUNCT
emaj-143	48	4	investigating	investigate	VERB
emaj-143	48	5	the	the	DET
emaj-143	48	6	organizational	organizational	ADJ
emaj-143	48	7	uniformity	uniformity	NOUN
emaj-143	48	8	of	of	ADP
emaj-143	48	9	contemporary	contemporary	ADJ
emaj-143	48	10	organizations	organization	NOUN
emaj-143	48	11	,	,	PUNCT
emaj-143	48	12	concluded	conclude	VERB
emaj-143	48	13	that	that	SCONJ
emaj-143	48	14	the	the	DET
emaj-143	48	15	isomorphism	isomorphism	NOUN
emaj-143	48	16	is	be	AUX
emaj-143	48	17	a	a	DET
emaj-143	48	18	source	source	NOUN
emaj-143	48	19	of	of	ADP
emaj-143	48	20	institutional	institutional	ADJ
emaj-143	48	21	change	change	NOUN
emaj-143	48	22	.	.	PUNCT
emaj-143	49	1	the	the	DET
emaj-143	49	2	creation	creation	NOUN
emaj-143	49	3	and	and	CCONJ
emaj-143	49	4	structuring	structuring	NOUN
emaj-143	49	5	of	of	ADP
emaj-143	49	6	an	an	DET
emaj-143	49	7	organizational	organizational	ADJ
emaj-143	49	8	field	field	NOUN
emaj-143	49	9	,	,	PUNCT
emaj-143	49	10	defined	define	VERB
emaj-143	49	11	as	as	ADP
emaj-143	49	12	an	an	DET
emaj-143	49	13	institutionally	institutionally	ADV
emaj-143	49	14	separated	separate	VERB
emaj-143	49	15	system	system	NOUN
emaj-143	49	16	of	of	ADP
emaj-143	49	17	relations	relation	NOUN
emaj-143	49	18	between	between	ADP
emaj-143	49	19	specific	specific	ADJ
emaj-143	49	20	organizations	organization	NOUN
emaj-143	49	21	,	,	PUNCT
emaj-143	49	22	is	be	AUX
emaj-143	49	23	subject	subject	ADJ
emaj-143	49	24	to	to	ADP
emaj-143	49	25	three	three	NUM
emaj-143	49	26	isomorphic	isomorphic	ADJ
emaj-143	49	27	mechanisms	mechanism	NOUN
emaj-143	49	28	:	:	PUNCT
emaj-143	49	29	coercive	coercive	ADJ
emaj-143	49	30	,	,	PUNCT
emaj-143	49	31	mimetic	mimetic	ADJ
emaj-143	49	32	and	and	CCONJ
emaj-143	49	33	normative	normative	ADJ
emaj-143	49	34	.	.	PUNCT
emaj-143	50	1	the	the	DET
emaj-143	50	2	first	first	ADJ
emaj-143	50	3	type	type	NOUN
emaj-143	50	4	of	of	ADP
emaj-143	50	5	isomorphism	isomorphism	NOUN
emaj-143	50	6	results	result	NOUN
emaj-143	50	7	from	from	ADP
emaj-143	50	8	political	political	ADJ
emaj-143	50	9	influences	influence	NOUN
emaj-143	50	10	and	and	CCONJ
emaj-143	50	11	concerns	concern	VERB
emaj-143	50	12	the	the	DET
emaj-143	50	13	problem	problem	NOUN
emaj-143	50	14	of	of	ADP
emaj-143	50	15	legitimacy	legitimacy	NOUN
emaj-143	50	16	.	.	PUNCT
emaj-143	51	1	the	the	DET
emaj-143	51	2	second	second	ADJ
emaj-143	51	3	one	one	NOUN
emaj-143	51	4	has	have	VERB
emaj-143	51	5	its	its	PRON
emaj-143	51	6	source	source	NOUN
emaj-143	51	7	in	in	ADP
emaj-143	51	8	typical	typical	ADJ
emaj-143	51	9	reactions	reaction	NOUN
emaj-143	51	10	to	to	PART
emaj-143	51	11	volume	volume	VERB
emaj-143	51	12	7	7	NUM
emaj-143	51	13	no	no	DET
emaj-143	51	14	2	2	NUM
emaj-143	51	15	(	(	PUNCT
emaj-143	51	16	2017	2017	NUM
emaj-143	51	17	)	)	PUNCT
emaj-143	51	18	|	|	ADV
emaj-143	51	19	issn	issn	VERB
emaj-143	51	20	2158	2158	NUM
emaj-143	51	21	-	-	SYM
emaj-143	51	22	8708	8708	NUM
emaj-143	51	23	(	(	PUNCT
emaj-143	51	24	online	online	NOUN
emaj-143	51	25	)	)	PUNCT
emaj-143	52	1	|	|	ADV
emaj-143	52	2	doi	doi	X
emaj-143	52	3	10.5195	10.5195	NUM
emaj-143	52	4	/	/	SYM
emaj-143	52	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	52	6	|	|	ADV
emaj-143	52	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	52	8	comparative	comparative	ADJ
emaj-143	52	9	studies	study	NOUN
emaj-143	52	10	of	of	ADP
emaj-143	52	11	the	the	DET
emaj-143	52	12	use	use	NOUN
emaj-143	52	13	of	of	ADP
emaj-143	52	14	management	management	NOUN
emaj-143	52	15	accounting	accounting	NOUN
emaj-143	52	16	information	information	NOUN
emaj-143	52	17	page	page	NOUN
emaj-143	52	18	|2|	|2|	ADJ
emaj-143	52	19	emerging	emerge	VERB
emaj-143	52	20	markets	market	NOUN
emaj-143	52	21	journal	journal	NOUN
emaj-143	52	22	uncertainty	uncertainty	NOUN
emaj-143	52	23	,	,	PUNCT
emaj-143	52	24	whereas	whereas	SCONJ
emaj-143	52	25	the	the	DET
emaj-143	52	26	third	third	ADJ
emaj-143	52	27	one	one	NOUN
emaj-143	52	28	is	be	AUX
emaj-143	52	29	related	relate	VERB
emaj-143	52	30	to	to	ADP
emaj-143	52	31	the	the	DET
emaj-143	52	32	processes	process	NOUN
emaj-143	52	33	of	of	ADP
emaj-143	52	34	professionalization	professionalization	NOUN
emaj-143	52	35	.	.	PUNCT
emaj-143	53	1	isomorphism	isomorphism	NOUN
emaj-143	53	2	can	can	AUX
emaj-143	53	3	be	be	AUX
emaj-143	53	4	formal	formal	ADJ
emaj-143	53	5	or	or	CCONJ
emaj-143	53	6	informal	informal	ADJ
emaj-143	53	7	,	,	PUNCT
emaj-143	53	8	as	as	SCONJ
emaj-143	53	9	isomorphic	isomorphic	ADJ
emaj-143	53	10	pressure	pressure	NOUN
emaj-143	53	11	may	may	AUX
emaj-143	53	12	come	come	VERB
emaj-143	53	13	from	from	ADP
emaj-143	53	14	direct	direct	ADJ
emaj-143	53	15	collaborators	collaborator	NOUN
emaj-143	53	16	,	,	PUNCT
emaj-143	53	17	from	from	ADP
emaj-143	53	18	other	other	ADJ
emaj-143	53	19	institutions	institution	NOUN
emaj-143	53	20	on	on	ADP
emaj-143	53	21	which	which	PRON
emaj-143	53	22	the	the	DET
emaj-143	53	23	organization	organization	NOUN
emaj-143	53	24	depends	depend	VERB
emaj-143	53	25	,	,	PUNCT
emaj-143	53	26	from	from	ADP
emaj-143	53	27	the	the	DET
emaj-143	53	28	legal	legal	ADJ
emaj-143	53	29	context	context	NOUN
emaj-143	53	30	within	within	ADP
emaj-143	53	31	which	which	PRON
emaj-143	53	32	the	the	DET
emaj-143	53	33	organization	organization	NOUN
emaj-143	53	34	operates	operate	VERB
emaj-143	53	35	and	and	CCONJ
emaj-143	53	36	finally	finally	ADV
emaj-143	53	37	from	from	ADP
emaj-143	53	38	the	the	DET
emaj-143	53	39	public	public	NOUN
emaj-143	53	40	.	.	PUNCT
emaj-143	54	1	the	the	DET
emaj-143	54	2	concept	concept	NOUN
emaj-143	54	3	of	of	ADP
emaj-143	54	4	isomorphism	isomorphism	NOUN
emaj-143	54	5	was	be	AUX
emaj-143	54	6	used	use	VERB
emaj-143	54	7	by	by	ADP
emaj-143	54	8	granlund	granlund	NOUN
emaj-143	54	9	and	and	CCONJ
emaj-143	54	10	lukka	lukka	PROPN
emaj-143	54	11	(	(	PUNCT
emaj-143	54	12	1998	1998	NUM
emaj-143	54	13	)	)	PUNCT
emaj-143	54	14	to	to	PART
emaj-143	54	15	investigate	investigate	VERB
emaj-143	54	16	the	the	DET
emaj-143	54	17	cause	cause	NOUN
emaj-143	54	18	of	of	ADP
emaj-143	54	19	the	the	DET
emaj-143	54	20	global	global	ADJ
emaj-143	54	21	homogenization	homogenization	NOUN
emaj-143	54	22	of	of	ADP
emaj-143	54	23	management	management	NOUN
emaj-143	54	24	accounting	accounting	NOUN
emaj-143	54	25	practices	practice	NOUN
emaj-143	54	26	.	.	PUNCT
emaj-143	55	1	the	the	DET
emaj-143	55	2	authors	author	NOUN
emaj-143	55	3	identified	identify	VERB
emaj-143	55	4	that	that	SCONJ
emaj-143	55	5	coercive	coercive	ADJ
emaj-143	55	6	isomorphism	isomorphism	NOUN
emaj-143	55	7	resulting	result	VERB
emaj-143	55	8	in	in	ADP
emaj-143	55	9	the	the	DET
emaj-143	55	10	homogeneity	homogeneity	NOUN
emaj-143	55	11	of	of	ADP
emaj-143	55	12	management	management	NOUN
emaj-143	55	13	accounting	accounting	NOUN
emaj-143	55	14	practices	practice	NOUN
emaj-143	55	15	is	be	AUX
emaj-143	55	16	reflected	reflect	VERB
emaj-143	55	17	in	in	ADP
emaj-143	55	18	international	international	ADJ
emaj-143	55	19	legislation	legislation	NOUN
emaj-143	55	20	(	(	PUNCT
emaj-143	55	21	e.g.	e.g.	ADV
emaj-143	55	22	:	:	PUNCT
emaj-143	55	23	eu	eu	PROPN
emaj-143	55	24	directives	directive	NOUN
emaj-143	55	25	)	)	PUNCT
emaj-143	55	26	,	,	PUNCT
emaj-143	55	27	international	international	ADJ
emaj-143	55	28	trade	trade	NOUN
emaj-143	55	29	agreements	agreement	NOUN
emaj-143	55	30	(	(	PUNCT
emaj-143	55	31	e.g.	e.g.	ADV
emaj-143	55	32	:	:	PUNCT
emaj-143	55	33	wto	wto	PROPN
emaj-143	55	34	,	,	PUNCT
emaj-143	55	35	nafta	nafta	PROPN
emaj-143	55	36	)	)	PUNCT
emaj-143	55	37	,	,	PUNCT
emaj-143	55	38	in	in	ADP
emaj-143	55	39	the	the	DET
emaj-143	55	40	harmonization	harmonization	NOUN
emaj-143	55	41	of	of	ADP
emaj-143	55	42	financial	financial	ADJ
emaj-143	55	43	accounting	accounting	NOUN
emaj-143	55	44	and	and	CCONJ
emaj-143	55	45	reporting	reporting	NOUN
emaj-143	55	46	rules	rule	NOUN
emaj-143	55	47	as	as	ADV
emaj-143	55	48	well	well	ADV
emaj-143	55	49	as	as	ADP
emaj-143	55	50	in	in	ADP
emaj-143	55	51	the	the	DET
emaj-143	55	52	corporate	corporate	ADJ
emaj-143	55	53	influence	influence	NOUN
emaj-143	55	54	of	of	ADP
emaj-143	55	55	multinationals	multinational	NOUN
emaj-143	55	56	on	on	ADP
emaj-143	55	57	local	local	ADJ
emaj-143	55	58	subsidiaries	subsidiary	NOUN
emaj-143	55	59	.	.	PUNCT
emaj-143	56	1	professionalization	professionalization	NOUN
emaj-143	56	2	and	and	CCONJ
emaj-143	56	3	university	university	NOUN
emaj-143	56	4	education	education	NOUN
emaj-143	56	5	in	in	ADP
emaj-143	56	6	business	business	NOUN
emaj-143	56	7	and	and	CCONJ
emaj-143	56	8	management	management	NOUN
emaj-143	56	9	represent	represent	VERB
emaj-143	56	10	the	the	DET
emaj-143	56	11	normative	normative	ADJ
emaj-143	56	12	isomorphism	isomorphism	NOUN
emaj-143	56	13	,	,	PUNCT
emaj-143	56	14	which	which	PRON
emaj-143	56	15	is	be	AUX
emaj-143	56	16	,	,	PUNCT
emaj-143	56	17	according	accord	VERB
emaj-143	56	18	to	to	ADP
emaj-143	56	19	authors	author	NOUN
emaj-143	56	20	,	,	PUNCT
emaj-143	56	21	another	another	DET
emaj-143	56	22	factor	factor	NOUN
emaj-143	56	23	contributing	contribute	VERB
emaj-143	56	24	to	to	ADP
emaj-143	56	25	the	the	DET
emaj-143	56	26	similarities	similarity	NOUN
emaj-143	56	27	in	in	ADP
emaj-143	56	28	management	management	NOUN
emaj-143	56	29	accounting	accounting	NOUN
emaj-143	56	30	practices	practice	NOUN
emaj-143	56	31	.	.	PUNCT
emaj-143	57	1	the	the	DET
emaj-143	57	2	last	last	ADJ
emaj-143	57	3	group	group	NOUN
emaj-143	57	4	of	of	ADP
emaj-143	57	5	homogenization	homogenization	NOUN
emaj-143	57	6	factors	factor	NOUN
emaj-143	57	7	is	be	AUX
emaj-143	57	8	related	relate	VERB
emaj-143	57	9	to	to	ADP
emaj-143	57	10	the	the	DET
emaj-143	57	11	mechanism	mechanism	NOUN
emaj-143	57	12	of	of	ADP
emaj-143	57	13	mimetic	mimetic	ADJ
emaj-143	57	14	isomorphism	isomorphism	NOUN
emaj-143	57	15	.	.	PUNCT
emaj-143	58	1	the	the	DET
emaj-143	58	2	authors	author	NOUN
emaj-143	58	3	highlighted	highlight	VERB
emaj-143	58	4	the	the	DET
emaj-143	58	5	influence	influence	NOUN
emaj-143	58	6	of	of	ADP
emaj-143	58	7	global	global	ADJ
emaj-143	58	8	advisory	advisory	ADJ
emaj-143	58	9	firms	firm	NOUN
emaj-143	58	10	and	and	CCONJ
emaj-143	58	11	the	the	DET
emaj-143	58	12	practice	practice	NOUN
emaj-143	58	13	of	of	ADP
emaj-143	58	14	copying	copy	VERB
emaj-143	58	15	competitors	competitor	NOUN
emaj-143	58	16	’	'	PUNCT
emaj-143	58	17	practices	practice	NOUN
emaj-143	58	18	by	by	ADP
emaj-143	58	19	companies	company	NOUN
emaj-143	58	20	on	on	ADP
emaj-143	58	21	the	the	DET
emaj-143	58	22	homogeneity	homogeneity	NOUN
emaj-143	58	23	of	of	ADP
emaj-143	58	24	management	management	NOUN
emaj-143	58	25	accounting	accounting	NOUN
emaj-143	58	26	(	(	PUNCT
emaj-143	58	27	see	see	VERB
emaj-143	58	28	granlund	granlund	NOUN
emaj-143	58	29	and	and	CCONJ
emaj-143	58	30	lukka	lukka	X
emaj-143	58	31	1998	1998	NUM
emaj-143	58	32	,	,	PUNCT
emaj-143	58	33	p.	p.	NOUN
emaj-143	58	34	157	157	NUM
emaj-143	58	35	)	)	PUNCT
emaj-143	58	36	.	.	PUNCT
emaj-143	59	1	also	also	ADV
emaj-143	59	2	granlund	granlund	VERB
emaj-143	59	3	(	(	PUNCT
emaj-143	59	4	2001	2001	NUM
emaj-143	59	5	)	)	PUNCT
emaj-143	59	6	,	,	PUNCT
emaj-143	59	7	explaining	explain	VERB
emaj-143	59	8	the	the	DET
emaj-143	59	9	consistency	consistency	NOUN
emaj-143	59	10	of	of	ADP
emaj-143	59	11	management	management	NOUN
emaj-143	59	12	accounting	accounting	NOUN
emaj-143	59	13	practices	practice	NOUN
emaj-143	59	14	drew	draw	VERB
emaj-143	59	15	attention	attention	NOUN
emaj-143	59	16	to	to	ADP
emaj-143	59	17	the	the	DET
emaj-143	59	18	effect	effect	NOUN
emaj-143	59	19	of	of	ADP
emaj-143	59	20	mimetic	mimetic	ADJ
emaj-143	59	21	(	(	PUNCT
emaj-143	59	22	copying	copy	VERB
emaj-143	59	23	management	management	NOUN
emaj-143	59	24	accounting	accounting	NOUN
emaj-143	59	25	methods	method	NOUN
emaj-143	59	26	and	and	CCONJ
emaj-143	59	27	consultant	consultant	NOUN
emaj-143	59	28	opinion	opinion	NOUN
emaj-143	59	29	)	)	PUNCT
emaj-143	59	30	and	and	CCONJ
emaj-143	59	31	normative	normative	ADJ
emaj-143	59	32	isomorphism	isomorphism	NOUN
emaj-143	59	33	(	(	PUNCT
emaj-143	59	34	conservative	conservative	ADJ
emaj-143	59	35	organizational	organizational	ADJ
emaj-143	59	36	culture	culture	NOUN
emaj-143	59	37	,	,	PUNCT
emaj-143	59	38	accountants	accountant	NOUN
emaj-143	59	39	’	'	PUNCT
emaj-143	59	40	conservatism	conservatism	NOUN
emaj-143	59	41	)	)	PUNCT
emaj-143	59	42	.	.	PUNCT
emaj-143	60	1	3	3	X
emaj-143	60	2	.	.	X
emaj-143	60	3	empirical	empirical	ADJ
emaj-143	60	4	research	research	NOUN
emaj-143	60	5	of	of	ADP
emaj-143	60	6	the	the	DET
emaj-143	60	7	use	use	NOUN
emaj-143	60	8	of	of	ADP
emaj-143	60	9	management	management	NOUN
emaj-143	60	10	accounting	accounting	NOUN
emaj-143	60	11	information	information	NOUN
emaj-143	60	12	3.1	3.1	NUM
emaj-143	60	13	.	.	PUNCT
emaj-143	61	1	aim	aim	NOUN
emaj-143	61	2	of	of	ADP
emaj-143	61	3	the	the	DET
emaj-143	61	4	paper	paper	NOUN
emaj-143	61	5	and	and	CCONJ
emaj-143	61	6	research	research	NOUN
emaj-143	61	7	methodology	methodology	NOUN
emaj-143	61	8	in	in	ADP
emaj-143	61	9	romania	romania	PROPN
emaj-143	61	10	and	and	CCONJ
emaj-143	61	11	poland	poland	PROPN
emaj-143	61	12	,	,	PUNCT
emaj-143	61	13	management	management	NOUN
emaj-143	61	14	accounting	accounting	NOUN
emaj-143	61	15	has	have	AUX
emaj-143	61	16	been	be	AUX
emaj-143	61	17	practiced	practice	VERB
emaj-143	61	18	and	and	CCONJ
emaj-143	61	19	taught	teach	VERB
emaj-143	61	20	in	in	ADP
emaj-143	61	21	universities	university	NOUN
emaj-143	61	22	for	for	ADP
emaj-143	61	23	a	a	DET
emaj-143	61	24	relatively	relatively	ADV
emaj-143	61	25	short	short	ADJ
emaj-143	61	26	period	period	NOUN
emaj-143	61	27	of	of	ADP
emaj-143	61	28	time	time	NOUN
emaj-143	61	29	,	,	PUNCT
emaj-143	61	30	due	due	ADP
emaj-143	61	31	to	to	ADP
emaj-143	61	32	the	the	DET
emaj-143	61	33	fact	fact	NOUN
emaj-143	61	34	that	that	SCONJ
emaj-143	61	35	the	the	DET
emaj-143	61	36	market	market	NOUN
emaj-143	61	37	economy	economy	NOUN
emaj-143	61	38	was	be	AUX
emaj-143	61	39	introduced	introduce	VERB
emaj-143	61	40	to	to	ADP
emaj-143	61	41	this	this	DET
emaj-143	61	42	region	region	NOUN
emaj-143	61	43	only	only	ADV
emaj-143	61	44	in	in	ADP
emaj-143	61	45	the	the	DET
emaj-143	61	46	1990s	1990s	NUM
emaj-143	61	47	.	.	PUNCT
emaj-143	62	1	it	it	PRON
emaj-143	62	2	was	be	AUX
emaj-143	62	3	then	then	ADV
emaj-143	62	4	that	that	SCONJ
emaj-143	62	5	local	local	ADJ
emaj-143	62	6	companies	company	NOUN
emaj-143	62	7	discovered	discover	VERB
emaj-143	62	8	the	the	DET
emaj-143	62	9	need	need	NOUN
emaj-143	62	10	to	to	PART
emaj-143	62	11	take	take	VERB
emaj-143	62	12	advantage	advantage	NOUN
emaj-143	62	13	of	of	ADP
emaj-143	62	14	management	management	NOUN
emaj-143	62	15	accounting	accounting	NOUN
emaj-143	62	16	.	.	PUNCT
emaj-143	63	1	yet	yet	ADV
emaj-143	63	2	,	,	PUNCT
emaj-143	63	3	as	as	SCONJ
emaj-143	63	4	regards	regard	VERB
emaj-143	63	5	foreign	foreign	ADJ
emaj-143	63	6	companies	company	NOUN
emaj-143	63	7	operating	operate	VERB
emaj-143	63	8	in	in	ADP
emaj-143	63	9	cee	cee	PROPN
emaj-143	63	10	through	through	ADP
emaj-143	63	11	affiliates	affiliate	NOUN
emaj-143	63	12	and	and	CCONJ
emaj-143	63	13	branches	branch	NOUN
emaj-143	63	14	,	,	PUNCT
emaj-143	63	15	strategic	strategic	ADJ
emaj-143	63	16	decisions	decision	NOUN
emaj-143	63	17	are	be	AUX
emaj-143	63	18	taken	take	VERB
emaj-143	63	19	by	by	ADP
emaj-143	63	20	the	the	DET
emaj-143	63	21	head	head	NOUN
emaj-143	63	22	office	office	NOUN
emaj-143	63	23	.	.	PUNCT
emaj-143	64	1	hence	hence	ADV
emaj-143	64	2	,	,	PUNCT
emaj-143	64	3	at	at	ADP
emaj-143	64	4	local	local	ADJ
emaj-143	64	5	level	level	NOUN
emaj-143	64	6	,	,	PUNCT
emaj-143	64	7	there	there	PRON
emaj-143	64	8	is	be	VERB
emaj-143	64	9	no	no	DET
emaj-143	64	10	need	need	NOUN
emaj-143	64	11	to	to	PART
emaj-143	64	12	use	use	VERB
emaj-143	64	13	a	a	DET
emaj-143	64	14	wide	wide	ADJ
emaj-143	64	15	range	range	NOUN
emaj-143	64	16	of	of	ADP
emaj-143	64	17	management	management	NOUN
emaj-143	64	18	accounting	accounting	NOUN
emaj-143	64	19	tools	tool	NOUN
emaj-143	64	20	that	that	PRON
emaj-143	64	21	would	would	AUX
emaj-143	64	22	support	support	VERB
emaj-143	64	23	,	,	PUNCT
emaj-143	64	24	among	among	ADP
emaj-143	64	25	others	other	NOUN
emaj-143	64	26	,	,	PUNCT
emaj-143	64	27	those	those	DET
emaj-143	64	28	decisions	decision	NOUN
emaj-143	64	29	(	(	PUNCT
emaj-143	64	30	see	see	VERB
emaj-143	64	31	grosu	grosu	NOUN
emaj-143	64	32	et	et	PROPN
emaj-143	64	33	al	al	PROPN
emaj-143	64	34	.	.	PROPN
emaj-143	64	35	,	,	PUNCT
emaj-143	64	36	2014	2014	NUM
emaj-143	64	37	;	;	PUNCT
emaj-143	64	38	albu	albu	PROPN
emaj-143	64	39	and	and	CCONJ
emaj-143	64	40	albu	albu	PROPN
emaj-143	64	41	,	,	PUNCT
emaj-143	64	42	2012	2012	NUM
emaj-143	64	43	;	;	PUNCT
emaj-143	64	44	szychta	szychta	NOUN
emaj-143	64	45	,	,	PUNCT
emaj-143	64	46	2002	2002	NUM
emaj-143	64	47	)	)	PUNCT
emaj-143	64	48	.	.	PUNCT
emaj-143	65	1	therefore	therefore	ADV
emaj-143	65	2	,	,	PUNCT
emaj-143	65	3	the	the	DET
emaj-143	65	4	purpose	purpose	NOUN
emaj-143	65	5	of	of	ADP
emaj-143	65	6	the	the	DET
emaj-143	65	7	study	study	NOUN
emaj-143	65	8	is	be	AUX
emaj-143	65	9	to	to	PART
emaj-143	65	10	compare	compare	VERB
emaj-143	65	11	the	the	DET
emaj-143	65	12	use	use	NOUN
emaj-143	65	13	of	of	ADP
emaj-143	65	14	management	management	NOUN
emaj-143	65	15	accounting	accounting	NOUN
emaj-143	65	16	information	information	NOUN
emaj-143	65	17	by	by	ADP
emaj-143	65	18	managers	manager	NOUN
emaj-143	65	19	in	in	ADP
emaj-143	65	20	poland	poland	PROPN
emaj-143	65	21	and	and	CCONJ
emaj-143	65	22	romania	romania	PROPN
emaj-143	65	23	.	.	PUNCT
emaj-143	66	1	we	we	PRON
emaj-143	66	2	aim	aim	VERB
emaj-143	66	3	at	at	ADP
emaj-143	66	4	answering	answer	VERB
emaj-143	66	5	the	the	DET
emaj-143	66	6	following	follow	VERB
emaj-143	66	7	questions	question	NOUN
emaj-143	66	8	:	:	PUNCT
emaj-143	66	9			NOUN
emaj-143	66	10	to	to	ADP
emaj-143	66	11	what	what	DET
emaj-143	66	12	extent	extent	NOUN
emaj-143	66	13	do	do	AUX
emaj-143	66	14	the	the	DET
emaj-143	66	15	surveyed	survey	VERB
emaj-143	66	16	managers	manager	NOUN
emaj-143	66	17	use	use	VERB
emaj-143	66	18	management	management	NOUN
emaj-143	66	19	accounting	accounting	NOUN
emaj-143	66	20	information	information	NOUN
emaj-143	66	21	for	for	ADP
emaj-143	66	22	the	the	DET
emaj-143	66	23	performance	performance	NOUN
emaj-143	66	24	of	of	ADP
emaj-143	66	25	the	the	DET
emaj-143	66	26	indicated	indicate	VERB
emaj-143	66	27	management	management	NOUN
emaj-143	66	28	tasks	task	NOUN
emaj-143	66	29	;	;	PUNCT
emaj-143	66	30			X
emaj-143	66	31	how	how	SCONJ
emaj-143	66	32	useful	useful	ADJ
emaj-143	66	33	is	be	AUX
emaj-143	66	34	the	the	DET
emaj-143	66	35	selected	select	VERB
emaj-143	66	36	information	information	NOUN
emaj-143	66	37	provided	provide	VERB
emaj-143	66	38	by	by	ADP
emaj-143	66	39	the	the	DET
emaj-143	66	40	management	management	NOUN
emaj-143	66	41	accounting	accounting	NOUN
emaj-143	66	42	system	system	NOUN
emaj-143	66	43	for	for	ADP
emaj-143	66	44	the	the	DET
emaj-143	66	45	management	management	NOUN
emaj-143	66	46	process	process	NOUN
emaj-143	66	47	.	.	PUNCT
emaj-143	67	1	the	the	DET
emaj-143	67	2	paper	paper	NOUN
emaj-143	67	3	relies	rely	VERB
emaj-143	67	4	on	on	ADP
emaj-143	67	5	an	an	DET
emaj-143	67	6	empirical	empirical	ADJ
emaj-143	67	7	research	research	NOUN
emaj-143	67	8	,	,	PUNCT
emaj-143	67	9	performed	perform	VERB
emaj-143	67	10	by	by	ADP
emaj-143	67	11	the	the	DET
emaj-143	67	12	authors	author	NOUN
emaj-143	67	13	from	from	ADP
emaj-143	67	14	may	may	PROPN
emaj-143	67	15	2015	2015	NUM
emaj-143	67	16	to	to	ADP
emaj-143	67	17	march	march	PROPN
emaj-143	67	18	2016	2016	NUM
emaj-143	67	19	,	,	PUNCT
emaj-143	67	20	on	on	ADP
emaj-143	67	21	randomly	randomly	ADV
emaj-143	67	22	selected	select	VERB
emaj-143	67	23	companies	company	NOUN
emaj-143	67	24	operating	operate	VERB
emaj-143	67	25	in	in	ADP
emaj-143	67	26	poland	poland	PROPN
emaj-143	67	27	and	and	CCONJ
emaj-143	67	28	romania	romania	PROPN
emaj-143	67	29	.	.	PUNCT
emaj-143	68	1	firstly	firstly	ADV
emaj-143	68	2	,	,	PUNCT
emaj-143	68	3	the	the	DET
emaj-143	68	4	questionnaire	questionnaire	NOUN
emaj-143	68	5	-	-	PUNCT
emaj-143	68	6	based	base	VERB
emaj-143	68	7	survey	survey	NOUN
emaj-143	68	8	was	be	AUX
emaj-143	68	9	pretested	preteste	VERB
emaj-143	68	10	in	in	ADP
emaj-143	68	11	both	both	DET
emaj-143	68	12	countries	country	NOUN
emaj-143	68	13	.	.	PUNCT
emaj-143	69	1	then	then	ADV
emaj-143	69	2	,	,	PUNCT
emaj-143	69	3	the	the	DET
emaj-143	69	4	sample	sample	NOUN
emaj-143	69	5	of	of	ADP
emaj-143	69	6	1000	1000	NUM
emaj-143	69	7	enterprises	enterprise	NOUN
emaj-143	69	8	was	be	AUX
emaj-143	69	9	selected	select	VERB
emaj-143	69	10	from	from	ADP
emaj-143	69	11	the	the	DET
emaj-143	69	12	available	available	ADJ
emaj-143	69	13	databases	database	NOUN
emaj-143	69	14	of	of	ADP
emaj-143	69	15	tax	tax	NOUN
emaj-143	69	16	identification	identification	NOUN
emaj-143	69	17	numbers	number	NOUN
emaj-143	69	18	of	of	ADP
emaj-143	69	19	companies	company	NOUN
emaj-143	69	20	in	in	ADP
emaj-143	69	21	each	each	DET
emaj-143	69	22	country	country	NOUN
emaj-143	69	23	.	.	PUNCT
emaj-143	70	1	the	the	DET
emaj-143	70	2	questionnaire	questionnaire	NOUN
emaj-143	70	3	-	-	PUNCT
emaj-143	70	4	based	base	VERB
emaj-143	70	5	survey	survey	NOUN
emaj-143	70	6	employed	employ	VERB
emaj-143	70	7	in	in	ADP
emaj-143	70	8	our	our	PRON
emaj-143	70	9	research	research	NOUN
emaj-143	70	10	was	be	AUX
emaj-143	70	11	sent	send	VERB
emaj-143	70	12	online	online	ADV
emaj-143	70	13	to	to	ADP
emaj-143	70	14	managers	manager	NOUN
emaj-143	70	15	of	of	ADP
emaj-143	70	16	selected	select	VERB
emaj-143	70	17	companies	company	NOUN
emaj-143	70	18	.	.	PUNCT
emaj-143	71	1	154	154	NUM
emaj-143	71	2	companies	company	NOUN
emaj-143	71	3	completed	complete	VERB
emaj-143	71	4	the	the	DET
emaj-143	71	5	questionnaire	questionnaire	NOUN
emaj-143	71	6	correctly	correctly	ADV
emaj-143	71	7	(	(	PUNCT
emaj-143	71	8	response	response	NOUN
emaj-143	71	9	rate	rate	NOUN
emaj-143	71	10	:	:	PUNCT
emaj-143	71	11	15.4	15.4	NUM
emaj-143	71	12	%	%	NOUN
emaj-143	71	13	)	)	PUNCT
emaj-143	71	14	.	.	PUNCT
emaj-143	72	1	out	out	ADP
emaj-143	72	2	of	of	ADP
emaj-143	72	3	154	154	NUM
emaj-143	72	4	responses	response	NOUN
emaj-143	72	5	,	,	PUNCT
emaj-143	72	6	116	116	NUM
emaj-143	72	7	originated	originate	VERB
emaj-143	72	8	from	from	ADP
emaj-143	72	9	poland	poland	PROPN
emaj-143	72	10	and	and	CCONJ
emaj-143	72	11	38	38	NUM
emaj-143	72	12	from	from	ADP
emaj-143	72	13	romania	romania	PROPN
emaj-143	72	14	.	.	PUNCT
emaj-143	73	1	the	the	DET
emaj-143	73	2	survey	survey	NOUN
emaj-143	73	3	was	be	AUX
emaj-143	73	4	conducted	conduct	VERB
emaj-143	73	5	in	in	ADP
emaj-143	73	6	the	the	DET
emaj-143	73	7	national	national	ADJ
emaj-143	73	8	language	language	NOUN
emaj-143	73	9	of	of	ADP
emaj-143	73	10	the	the	DET
emaj-143	73	11	respondents	respondent	NOUN
emaj-143	73	12	.	.	PUNCT
emaj-143	74	1	the	the	DET
emaj-143	74	2	questionnaire	questionnaire	NOUN
emaj-143	74	3	was	be	AUX
emaj-143	74	4	structured	structure	VERB
emaj-143	74	5	in	in	ADP
emaj-143	74	6	four	four	NUM
emaj-143	74	7	different	different	ADJ
emaj-143	74	8	sections	section	NOUN
emaj-143	74	9	:	:	PUNCT
emaj-143	74	10	the	the	DET
emaj-143	74	11	first	first	ADJ
emaj-143	74	12	two	two	NUM
emaj-143	74	13	outlined	outline	VERB
emaj-143	74	14	a	a	DET
emaj-143	74	15	brief	brief	ADJ
emaj-143	74	16	characterization	characterization	NOUN
emaj-143	74	17	of	of	ADP
emaj-143	74	18	the	the	DET
emaj-143	74	19	company	company	NOUN
emaj-143	74	20	,	,	PUNCT
emaj-143	74	21	respectively	respectively	ADV
emaj-143	74	22	of	of	ADP
emaj-143	74	23	the	the	DET
emaj-143	74	24	respondent	respondent	NOUN
emaj-143	74	25	,	,	PUNCT
emaj-143	74	26	the	the	DET
emaj-143	74	27	third	third	ADJ
emaj-143	74	28	section	section	NOUN
emaj-143	74	29	was	be	AUX
emaj-143	74	30	focused	focus	VERB
emaj-143	74	31	on	on	ADP
emaj-143	74	32	the	the	DET
emaj-143	74	33	organization	organization	NOUN
emaj-143	74	34	of	of	ADP
emaj-143	74	35	the	the	DET
emaj-143	74	36	management	management	NOUN
emaj-143	74	37	accounting	accounting	NOUN
emaj-143	74	38	system	system	NOUN
emaj-143	74	39	within	within	ADP
emaj-143	74	40	the	the	DET
emaj-143	74	41	companies	company	NOUN
emaj-143	74	42	,	,	PUNCT
emaj-143	74	43	while	while	SCONJ
emaj-143	74	44	the	the	DET
emaj-143	74	45	fourth	fourth	ADJ
emaj-143	74	46	section	section	NOUN
emaj-143	74	47	included	include	VERB
emaj-143	74	48	questions	question	NOUN
emaj-143	74	49	meant	mean	VERB
emaj-143	74	50	to	to	PART
emaj-143	74	51	capture	capture	VERB
emaj-143	74	52	the	the	DET
emaj-143	74	53	managers	manager	NOUN
emaj-143	74	54	’	’	PART
emaj-143	74	55	assessment	assessment	NOUN
emaj-143	74	56	of	of	ADP
emaj-143	74	57	the	the	DET
emaj-143	74	58	use	use	NOUN
emaj-143	74	59	of	of	ADP
emaj-143	74	60	management	management	NOUN
emaj-143	74	61	accounting	accounting	NOUN
emaj-143	74	62	information	information	NOUN
emaj-143	74	63	.	.	PUNCT
emaj-143	75	1	in	in	ADP
emaj-143	75	2	order	order	NOUN
emaj-143	75	3	to	to	PART
emaj-143	75	4	thoroughly	thoroughly	ADV
emaj-143	75	5	analyze	analyze	VERB
emaj-143	75	6	the	the	DET
emaj-143	75	7	data	datum	NOUN
emaj-143	75	8	obtained	obtain	VERB
emaj-143	75	9	from	from	ADP
emaj-143	75	10	the	the	DET
emaj-143	75	11	conducted	conduct	VERB
emaj-143	75	12	survey	survey	NOUN
emaj-143	75	13	,	,	PUNCT
emaj-143	75	14	cluster	cluster	NOUN
emaj-143	75	15	analysis	analysis	NOUN
emaj-143	75	16	has	have	AUX
emaj-143	75	17	been	be	AUX
emaj-143	75	18	applied	apply	VERB
emaj-143	75	19	.	.	PUNCT
emaj-143	76	1	this	this	DET
emaj-143	76	2	method	method	NOUN
emaj-143	76	3	allows	allow	VERB
emaj-143	76	4	for	for	ADP
emaj-143	76	5	segregating	segregate	VERB
emaj-143	76	6	the	the	DET
emaj-143	76	7	observed	observe	VERB
emaj-143	76	8	data	datum	NOUN
emaj-143	76	9	into	into	ADP
emaj-143	76	10	specific	specific	ADJ
emaj-143	76	11	groups	group	NOUN
emaj-143	76	12	,	,	PUNCT
emaj-143	76	13	so	so	SCONJ
emaj-143	76	14	that	that	SCONJ
emaj-143	76	15	the	the	DET
emaj-143	76	16	association	association	NOUN
emaj-143	76	17	degree	degree	NOUN
emaj-143	76	18	of	of	ADP
emaj-143	76	19	certain	certain	ADJ
emaj-143	76	20	objects	object	NOUN
emaj-143	76	21	with	with	ADP
emaj-143	76	22	other	other	ADJ
emaj-143	76	23	objects	object	NOUN
emaj-143	76	24	belonging	belong	VERB
emaj-143	76	25	to	to	ADP
emaj-143	76	26	the	the	DET
emaj-143	76	27	same	same	ADJ
emaj-143	76	28	group	group	NOUN
emaj-143	76	29	is	be	AUX
emaj-143	76	30	as	as	ADV
emaj-143	76	31	high	high	ADJ
emaj-143	76	32	as	as	ADP
emaj-143	76	33	possible	possible	ADJ
emaj-143	76	34	,	,	PUNCT
emaj-143	76	35	and	and	CCONJ
emaj-143	76	36	with	with	ADP
emaj-143	76	37	objects	object	NOUN
emaj-143	76	38	from	from	ADP
emaj-143	76	39	other	other	ADJ
emaj-143	76	40	groups	group	NOUN
emaj-143	76	41	as	as	ADV
emaj-143	76	42	low	low	ADJ
emaj-143	76	43	as	as	ADP
emaj-143	76	44	possible	possible	ADJ
emaj-143	76	45	.	.	PUNCT
emaj-143	77	1	this	this	DET
emaj-143	77	2	tool	tool	NOUN
emaj-143	77	3	systematizes	systematize	VERB
emaj-143	77	4	the	the	DET
emaj-143	77	5	gathered	gather	VERB
emaj-143	77	6	information	information	NOUN
emaj-143	77	7	to	to	ADP
emaj-143	77	8	a	a	DET
emaj-143	77	9	large	large	ADJ
emaj-143	77	10	extent	extent	NOUN
emaj-143	77	11	into	into	ADP
emaj-143	77	12	specific	specific	ADJ
emaj-143	77	13	structures	structure	NOUN
emaj-143	77	14	and	and	CCONJ
emaj-143	77	15	,	,	PUNCT
emaj-143	77	16	consequently	consequently	ADV
emaj-143	77	17	,	,	PUNCT
emaj-143	77	18	gives	give	VERB
emaj-143	77	19	an	an	DET
emaj-143	77	20	overview	overview	NOUN
emaj-143	77	21	of	of	ADP
emaj-143	77	22	the	the	DET
emaj-143	77	23	surveyed	survey	VERB
emaj-143	77	24	objects	object	NOUN
emaj-143	77	25	.	.	PUNCT
emaj-143	78	1	first	first	ADV
emaj-143	78	2	,	,	PUNCT
emaj-143	78	3	the	the	DET
emaj-143	78	4	variables	variable	NOUN
emaj-143	78	5	were	be	AUX
emaj-143	78	6	classified	classify	VERB
emaj-143	78	7	by	by	ADP
emaj-143	78	8	means	mean	NOUN
emaj-143	78	9	of	of	ADP
emaj-143	78	10	the	the	DET
emaj-143	78	11	agglomerative	agglomerative	ADJ
emaj-143	78	12	(	(	PUNCT
emaj-143	78	13	hierarchical	hierarchical	ADJ
emaj-143	78	14	)	)	PUNCT
emaj-143	78	15	method	method	NOUN
emaj-143	78	16	,	,	PUNCT
emaj-143	78	17	in	in	ADP
emaj-143	78	18	which	which	PRON
emaj-143	78	19	the	the	DET
emaj-143	78	20	euclidean	euclidean	ADJ
emaj-143	78	21	distance	distance	NOUN
emaj-143	78	22	was	be	AUX
emaj-143	78	23	applied	apply	VERB
emaj-143	78	24	in	in	ADP
emaj-143	78	25	order	order	NOUN
emaj-143	78	26	to	to	PART
emaj-143	78	27	calculate	calculate	VERB
emaj-143	78	28	the	the	DET
emaj-143	78	29	distance	distance	NOUN
emaj-143	78	30	between	between	ADP
emaj-143	78	31	objects	object	NOUN
emaj-143	78	32	,	,	PUNCT
emaj-143	78	33	and	and	CCONJ
emaj-143	78	34	of	of	ADP
emaj-143	78	35	ward	ward	NOUN
emaj-143	78	36	's	's	PART
emaj-143	78	37	method	method	NOUN
emaj-143	78	38	.	.	PUNCT
emaj-143	79	1	this	this	DET
emaj-143	79	2	way	way	NOUN
emaj-143	79	3	,	,	PUNCT
emaj-143	79	4	the	the	DET
emaj-143	79	5	variables	variable	NOUN
emaj-143	79	6	were	be	AUX
emaj-143	79	7	divided	divide	VERB
emaj-143	79	8	into	into	ADP
emaj-143	79	9	pairs	pair	NOUN
emaj-143	79	10	or	or	CCONJ
emaj-143	79	11	larger	large	ADJ
emaj-143	79	12	groups	group	NOUN
emaj-143	79	13	(	(	PUNCT
emaj-143	79	14	agglomerations	agglomeration	NOUN
emaj-143	79	15	,	,	PUNCT
emaj-143	79	16	clusters	cluster	NOUN
emaj-143	79	17	)	)	PUNCT
emaj-143	79	18	most	most	ADV
emaj-143	79	19	similar	similar	ADJ
emaj-143	79	20	to	to	ADP
emaj-143	79	21	each	each	DET
emaj-143	79	22	other	other	ADJ
emaj-143	79	23	.	.	PUNCT
emaj-143	80	1	in	in	ADP
emaj-143	80	2	the	the	DET
emaj-143	80	3	next	next	ADJ
emaj-143	80	4	stage	stage	NOUN
emaj-143	80	5	,	,	PUNCT
emaj-143	80	6	the	the	DET
emaj-143	80	7	data	datum	NOUN
emaj-143	80	8	were	be	AUX
emaj-143	80	9	grouped	group	VERB
emaj-143	80	10	according	accord	VERB
emaj-143	80	11	to	to	ADP
emaj-143	80	12	objects	object	NOUN
emaj-143	80	13	(	(	PUNCT
emaj-143	80	14	respondents	respondent	NOUN
emaj-143	80	15	)	)	PUNCT
emaj-143	80	16	using	use	VERB
emaj-143	80	17	the	the	DET
emaj-143	80	18	k	k	ADJ
emaj-143	80	19	-	-	PUNCT
emaj-143	80	20	means	means	NOUN
emaj-143	80	21	method	method	NOUN
emaj-143	80	22	that	that	PRON
emaj-143	80	23	allows	allow	VERB
emaj-143	80	24	for	for	ADP
emaj-143	80	25	imposing	impose	VERB
emaj-143	80	26	the	the	DET
emaj-143	80	27	number	number	NOUN
emaj-143	80	28	of	of	ADP
emaj-143	80	29	created	create	VERB
emaj-143	80	30	clusters	cluster	NOUN
emaj-143	80	31	.	.	PUNCT
emaj-143	81	1	it	it	PRON
emaj-143	81	2	was	be	AUX
emaj-143	81	3	assumed	assume	VERB
emaj-143	81	4	that	that	SCONJ
emaj-143	81	5	the	the	DET
emaj-143	81	6	respondents	respondent	NOUN
emaj-143	81	7	will	will	AUX
emaj-143	81	8	be	be	AUX
emaj-143	81	9	divided	divide	VERB
emaj-143	81	10	into	into	ADP
emaj-143	81	11	3	3	NUM
emaj-143	81	12	groups	group	NOUN
emaj-143	81	13	.	.	PUNCT
emaj-143	82	1	3.2	3.2	NUM
emaj-143	82	2	.	.	PUNCT
emaj-143	83	1	research	research	NOUN
emaj-143	83	2	sample	sample	NOUN
emaj-143	83	3	the	the	DET
emaj-143	83	4	companies	company	NOUN
emaj-143	83	5	from	from	ADP
emaj-143	83	6	poland	poland	PROPN
emaj-143	83	7	and	and	CCONJ
emaj-143	83	8	romania	romania	PROPN
emaj-143	83	9	involved	involve	VERB
emaj-143	83	10	in	in	ADP
emaj-143	83	11	the	the	DET
emaj-143	83	12	study	study	NOUN
emaj-143	83	13	were	be	AUX
emaj-143	83	14	mainly	mainly	ADV
emaj-143	83	15	manufacturing	manufacture	VERB
emaj-143	83	16	enterprises	enterprise	NOUN
emaj-143	83	17	(	(	PUNCT
emaj-143	83	18	52	52	NUM
emaj-143	83	19	%	%	NOUN
emaj-143	83	20	,	,	PUNCT
emaj-143	83	21	respectively	respectively	ADV
emaj-143	83	22	61	61	NUM
emaj-143	83	23	%	%	NOUN
emaj-143	83	24	)	)	PUNCT
emaj-143	83	25	.	.	PUNCT
emaj-143	84	1	about	about	ADV
emaj-143	84	2	30	30	NUM
emaj-143	84	3	%	%	NOUN
emaj-143	84	4	of	of	ADP
emaj-143	84	5	the	the	DET
emaj-143	84	6	companies	company	NOUN
emaj-143	84	7	from	from	ADP
emaj-143	84	8	both	both	DET
emaj-143	84	9	countries	country	NOUN
emaj-143	84	10	were	be	AUX
emaj-143	84	11	service	service	NOUN
emaj-143	84	12	providers	provider	NOUN
emaj-143	84	13	,	,	PUNCT
emaj-143	84	14	while	while	SCONJ
emaj-143	84	15	slightly	slightly	ADV
emaj-143	84	16	over	over	ADP
emaj-143	84	17	10	10	NUM
emaj-143	84	18	%	%	NOUN
emaj-143	84	19	were	be	AUX
emaj-143	84	20	trade	trade	NOUN
emaj-143	84	21	companies	company	NOUN
emaj-143	84	22	.	.	PUNCT
emaj-143	85	1	over	over	ADP
emaj-143	85	2	60	60	NUM
emaj-143	85	3	%	%	NOUN
emaj-143	85	4	of	of	ADP
emaj-143	85	5	the	the	DET
emaj-143	85	6	surveyed	survey	VERB
emaj-143	85	7	companies	company	NOUN
emaj-143	85	8	could	could	AUX
emaj-143	85	9	be	be	AUX
emaj-143	85	10	classified	classify	VERB
emaj-143	85	11	as	as	ADP
emaj-143	85	12	large	large	ADJ
emaj-143	85	13	in	in	ADP
emaj-143	85	14	terms	term	NOUN
emaj-143	85	15	of	of	ADP
emaj-143	85	16	their	their	PRON
emaj-143	85	17	number	number	NOUN
emaj-143	85	18	of	of	ADP
emaj-143	85	19	employees	employee	NOUN
emaj-143	85	20	.	.	PUNCT
emaj-143	86	1	most	most	ADJ
emaj-143	86	2	companies	company	NOUN
emaj-143	86	3	from	from	ADP
emaj-143	86	4	poland	poland	PROPN
emaj-143	86	5	and	and	CCONJ
emaj-143	86	6	romania	romania	PROPN
emaj-143	86	7	had	have	VERB
emaj-143	86	8	foreign	foreign	ADJ
emaj-143	86	9	capital	capital	NOUN
emaj-143	86	10	:	:	PUNCT
emaj-143	86	11	42	42	NUM
emaj-143	86	12	%	%	NOUN
emaj-143	86	13	,	,	PUNCT
emaj-143	86	14	respectively	respectively	ADV
emaj-143	86	15	57	57	NUM
emaj-143	86	16	%	%	NOUN
emaj-143	86	17	of	of	ADP
emaj-143	86	18	the	the	DET
emaj-143	86	19	study	study	NOUN
emaj-143	86	20	population	population	NOUN
emaj-143	86	21	.	.	PUNCT
emaj-143	87	1	the	the	DET
emaj-143	87	2	educational	educational	ADJ
emaj-143	87	3	level	level	NOUN
emaj-143	87	4	of	of	ADP
emaj-143	87	5	the	the	DET
emaj-143	87	6	surveyed	survey	VERB
emaj-143	87	7	managers	manager	NOUN
emaj-143	87	8	should	should	AUX
emaj-143	87	9	be	be	AUX
emaj-143	87	10	pointed	point	VERB
emaj-143	87	11	out	out	ADP
emaj-143	87	12	.	.	PUNCT
emaj-143	88	1	98	98	NUM
emaj-143	88	2	%	%	NOUN
emaj-143	88	3	of	of	ADP
emaj-143	88	4	the	the	DET
emaj-143	88	5	polish	polish	ADJ
emaj-143	88	6	managers	manager	NOUN
emaj-143	88	7	hold	hold	VERB
emaj-143	88	8	a	a	DET
emaj-143	88	9	master	master	NOUN
emaj-143	88	10	's	's	PART
emaj-143	88	11	degree	degree	NOUN
emaj-143	88	12	,	,	PUNCT
emaj-143	88	13	40	40	NUM
emaj-143	88	14	%	%	NOUN
emaj-143	88	15	have	have	AUX
emaj-143	88	16	completed	complete	VERB
emaj-143	88	17	an	an	DET
emaj-143	88	18	mba	mba	NOUN
emaj-143	88	19	and	and	CCONJ
emaj-143	88	20	9	9	NUM
emaj-143	88	21	%	%	NOUN
emaj-143	88	22	hold	hold	VERB
emaj-143	88	23	a	a	DET
emaj-143	88	24	phd	phd	NOUN
emaj-143	88	25	,	,	PUNCT
emaj-143	88	26	while	while	SCONJ
emaj-143	88	27	68	68	NUM
emaj-143	88	28	%	%	NOUN
emaj-143	88	29	of	of	ADP
emaj-143	88	30	the	the	DET
emaj-143	88	31	romanian	romanian	ADJ
emaj-143	88	32	managers	manager	NOUN
emaj-143	88	33	hold	hold	VERB
emaj-143	88	34	a	a	DET
emaj-143	88	35	master	master	NOUN
emaj-143	88	36	's	's	PART
emaj-143	88	37	degree	degree	NOUN
emaj-143	88	38	with	with	ADP
emaj-143	88	39	only	only	ADV
emaj-143	88	40	13	13	NUM
emaj-143	88	41	%	%	NOUN
emaj-143	88	42	having	have	VERB
emaj-143	88	43	an	an	DET
emaj-143	88	44	mba	mba	NOUN
emaj-143	88	45	degree	degree	NOUN
emaj-143	88	46	.	.	PUNCT
emaj-143	89	1	3.3	3.3	NUM
emaj-143	89	2	.	.	PUNCT
emaj-143	90	1	the	the	DET
emaj-143	90	2	assessed	assessed	ADJ
emaj-143	90	3	use	use	NOUN
emaj-143	90	4	of	of	ADP
emaj-143	90	5	management	management	NOUN
emaj-143	90	6	accounting	accounting	NOUN
emaj-143	90	7	information	information	NOUN
emaj-143	90	8	cluster	cluster	NOUN
emaj-143	90	9	analysis	analysis	NOUN
emaj-143	90	10	results	result	VERB
emaj-143	90	11	the	the	DET
emaj-143	90	12	use	use	NOUN
emaj-143	90	13	of	of	ADP
emaj-143	90	14	the	the	DET
emaj-143	90	15	agglomerative	agglomerative	ADJ
emaj-143	90	16	method	method	NOUN
emaj-143	90	17	showed	show	VERB
emaj-143	90	18	an	an	DET
emaj-143	90	19	interesting	interesting	ADJ
emaj-143	90	20	overview	overview	NOUN
emaj-143	90	21	of	of	ADP
emaj-143	90	22	the	the	DET
emaj-143	90	23	extent	extent	NOUN
emaj-143	90	24	to	to	PART
emaj-143	90	25	which	which	PRON
emaj-143	90	26	managers	manager	NOUN
emaj-143	90	27	use	use	VERB
emaj-143	90	28	the	the	DET
emaj-143	90	29	information	information	NOUN
emaj-143	90	30	provided	provide	VERB
emaj-143	90	31	by	by	ADP
emaj-143	90	32	management	management	NOUN
emaj-143	90	33	accounting	accounting	NOUN
emaj-143	90	34	for	for	ADP
emaj-143	90	35	the	the	DET
emaj-143	90	36	performance	performance	NOUN
emaj-143	90	37	of	of	ADP
emaj-143	90	38	management	management	NOUN
emaj-143	90	39	tasks	task	NOUN
emaj-143	90	40	.	.	PUNCT
emaj-143	91	1	in	in	ADP
emaj-143	91	2	both	both	DET
emaj-143	91	3	countries	country	NOUN
emaj-143	91	4	,	,	PUNCT
emaj-143	91	5	the	the	DET
emaj-143	91	6	agglomerative	agglomerative	ADJ
emaj-143	91	7	method	method	NOUN
emaj-143	91	8	showed	show	VERB
emaj-143	91	9	three	three	NUM
emaj-143	91	10	clusters	cluster	NOUN
emaj-143	91	11	at	at	ADP
emaj-143	91	12	the	the	DET
emaj-143	91	13	lowest	low	ADJ
emaj-143	91	14	level	level	NOUN
emaj-143	91	15	of	of	ADP
emaj-143	91	16	the	the	DET
emaj-143	91	17	agglomeration	agglomeration	NOUN
emaj-143	91	18	:	:	PUNCT
emaj-143	91	19	planning	planning	NOUN
emaj-143	91	20	and	and	CCONJ
emaj-143	91	21	budgeting	budgeting	NOUN
emaj-143	91	22	and	and	CCONJ
emaj-143	91	23	cost	cost	NOUN
emaj-143	91	24	and	and	CCONJ
emaj-143	91	25	financial	financial	ADJ
emaj-143	91	26	control	control	NOUN
emaj-143	91	27	(	(	PUNCT
emaj-143	91	28	cluster	cluster	NOUN
emaj-143	91	29	1	1	NUM
emaj-143	91	30	)	)	PUNCT
emaj-143	91	31	,	,	PUNCT
emaj-143	91	32	performance	performance	NOUN
emaj-143	91	33	measurement	measurement	NOUN
emaj-143	91	34	(	(	PUNCT
emaj-143	91	35	cluster	cluster	NOUN
emaj-143	91	36	2	2	NUM
emaj-143	91	37	)	)	PUNCT
emaj-143	91	38	,	,	PUNCT
emaj-143	91	39	formulation	formulation	NOUN
emaj-143	91	40	and	and	CCONJ
emaj-143	91	41	implementation	implementation	NOUN
emaj-143	91	42	of	of	ADP
emaj-143	91	43	strategy	strategy	NOUN
emaj-143	91	44	and	and	CCONJ
emaj-143	91	45	decision	decision	NOUN
emaj-143	91	46	making	making	NOUN
emaj-143	91	47	(	(	PUNCT
emaj-143	91	48	cluster	cluster	NOUN
emaj-143	91	49	3	3	NUM
emaj-143	91	50	)	)	PUNCT
emaj-143	91	51	in	in	ADP
emaj-143	91	52	poland	poland	PROPN
emaj-143	91	53	,	,	PUNCT
emaj-143	91	54	respectively	respectively	ADV
emaj-143	91	55	planning	planning	NOUN
emaj-143	91	56	and	and	CCONJ
emaj-143	91	57	budgeting	budgeting	NOUN
emaj-143	91	58	and	and	CCONJ
emaj-143	91	59	performance	performance	NOUN
emaj-143	91	60	measurement	measurement	NOUN
emaj-143	91	61	(	(	PUNCT
emaj-143	91	62	cluster	cluster	NOUN
emaj-143	91	63	1	1	NUM
emaj-143	91	64	)	)	PUNCT
emaj-143	91	65	,	,	PUNCT
emaj-143	91	66	cost	cost	NOUN
emaj-143	91	67	and	and	CCONJ
emaj-143	91	68	financial	financial	ADJ
emaj-143	91	69	control	control	NOUN
emaj-143	91	70	(	(	PUNCT
emaj-143	91	71	cluster	cluster	NOUN
emaj-143	91	72	2	2	NUM
emaj-143	91	73	)	)	PUNCT
emaj-143	91	74	,	,	PUNCT
emaj-143	91	75	strategy	strategy	NOUN
emaj-143	91	76	formulation	formulation	NOUN
emaj-143	91	77	and	and	CCONJ
emaj-143	91	78	implementation	implementation	NOUN
emaj-143	91	79	and	and	CCONJ
emaj-143	91	80	decision	decision	NOUN
emaj-143	91	81	making	making	NOUN
emaj-143	91	82	(	(	PUNCT
emaj-143	91	83	cluster	cluster	NOUN
emaj-143	91	84	3	3	NUM
emaj-143	91	85	)	)	PUNCT
emaj-143	91	86	in	in	ADP
emaj-143	91	87	romania	romania	PROPN
emaj-143	91	88	.	.	PUNCT
emaj-143	92	1	volume	volume	NOUN
emaj-143	92	2	7	7	NUM
emaj-143	92	3	no	no	DET
emaj-143	92	4	2	2	NUM
emaj-143	92	5	(	(	PUNCT
emaj-143	92	6	2017	2017	NUM
emaj-143	92	7	)	)	PUNCT
emaj-143	92	8	|	|	ADV
emaj-143	92	9	issn	issn	VERB
emaj-143	92	10	2158	2158	NUM
emaj-143	92	11	-	-	SYM
emaj-143	92	12	8708	8708	NUM
emaj-143	92	13	(	(	PUNCT
emaj-143	92	14	online	online	NOUN
emaj-143	92	15	)	)	PUNCT
emaj-143	93	1	|	|	ADV
emaj-143	93	2	doi	doi	X
emaj-143	93	3	10.5195	10.5195	NUM
emaj-143	93	4	/	/	SYM
emaj-143	93	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	93	6	|	|	ADV
emaj-143	93	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	93	8	ewelina	ewelina	PROPN
emaj-143	93	9	zarzycka	zarzycka	PROPN
emaj-143	93	10	,	,	PUNCT
emaj-143	93	11	justyna	justyna	PROPN
emaj-143	93	12	dobroszek	dobroszek	PROPN
emaj-143	93	13	,	,	PUNCT
emaj-143	93	14	alina	alina	PROPN
emaj-143	93	15	almasan	almasan	PROPN
emaj-143	93	16	,	,	PUNCT
emaj-143	93	17	cristina	cristina	PROPN
emaj-143	93	18	circa	circa	VERB
emaj-143	93	19	emerging	emerge	VERB
emaj-143	93	20	markets	market	NOUN
emaj-143	93	21	journal	journal	NOUN
emaj-143	93	22	|	|	ADV
emaj-143	93	23	p	p	NOUN
emaj-143	93	24	a	a	DET
emaj-143	93	25	g	g	NOUN
emaj-143	93	26	e	e	NOUN
emaj-143	93	27	|3	|3	NUM
emaj-143	93	28	fig	fig	NOUN
emaj-143	93	29	.	.	PUNCT
emaj-143	94	1	1	1	X
emaj-143	94	2	.	.	X
emaj-143	95	1	the	the	DET
emaj-143	95	2	use	use	NOUN
emaj-143	95	3	of	of	ADP
emaj-143	95	4	the	the	DET
emaj-143	95	5	information	information	NOUN
emaj-143	95	6	provided	provide	VERB
emaj-143	95	7	by	by	ADP
emaj-143	95	8	the	the	DET
emaj-143	95	9	management	management	NOUN
emaj-143	95	10	accounting	accounting	NOUN
emaj-143	95	11	system	system	NOUN
emaj-143	95	12	for	for	ADP
emaj-143	95	13	the	the	DET
emaj-143	95	14	performance	performance	NOUN
emaj-143	95	15	of	of	ADP
emaj-143	95	16	management	management	NOUN
emaj-143	95	17	activities	activity	NOUN
emaj-143	95	18	in	in	ADP
emaj-143	95	19	poland	poland	PROPN
emaj-143	95	20	.	.	PUNCT
emaj-143	96	1	source	source	NOUN
emaj-143	96	2	:	:	PUNCT
emaj-143	96	3	authors	author	NOUN
emaj-143	96	4	’	'	PUNCT
emaj-143	96	5	own	own	ADJ
emaj-143	96	6	processing	processing	NOUN
emaj-143	96	7	at	at	ADP
emaj-143	96	8	the	the	DET
emaj-143	96	9	higher	high	ADJ
emaj-143	96	10	agglomerative	agglomerative	ADJ
emaj-143	96	11	level	level	NOUN
emaj-143	96	12	,	,	PUNCT
emaj-143	96	13	both	both	DET
emaj-143	96	14	investigated	investigate	VERB
emaj-143	96	15	countries	country	NOUN
emaj-143	96	16	showed	show	VERB
emaj-143	96	17	the	the	DET
emaj-143	96	18	same	same	ADJ
emaj-143	96	19	two	two	NUM
emaj-143	96	20	main	main	ADJ
emaj-143	96	21	clusters	cluster	NOUN
emaj-143	96	22	.	.	PUNCT
emaj-143	97	1	the	the	DET
emaj-143	97	2	first	first	ADJ
emaj-143	97	3	one	one	NUM
emaj-143	97	4	consists	consist	VERB
emaj-143	97	5	of	of	ADP
emaj-143	97	6	traditional	traditional	ADJ
emaj-143	97	7	tasks	task	NOUN
emaj-143	97	8	of	of	ADP
emaj-143	97	9	management	management	NOUN
emaj-143	97	10	accounting	accounting	NOUN
emaj-143	97	11	(	(	PUNCT
emaj-143	97	12	related	relate	VERB
emaj-143	97	13	to	to	ADP
emaj-143	97	14	control	control	VERB
emaj-143	97	15	)	)	PUNCT
emaj-143	97	16	,	,	PUNCT
emaj-143	97	17	i.e.	i.e.	X
emaj-143	97	18	planning	planning	NOUN
emaj-143	97	19	and	and	CCONJ
emaj-143	97	20	budgeting	budgeting	NOUN
emaj-143	97	21	,	,	PUNCT
emaj-143	97	22	cost	cost	NOUN
emaj-143	97	23	and	and	CCONJ
emaj-143	97	24	financial	financial	ADJ
emaj-143	97	25	control	control	NOUN
emaj-143	97	26	,	,	PUNCT
emaj-143	97	27	and	and	CCONJ
emaj-143	97	28	performance	performance	NOUN
emaj-143	97	29	measurement	measurement	NOUN
emaj-143	97	30	.	.	PUNCT
emaj-143	98	1	the	the	DET
emaj-143	98	2	second	second	ADJ
emaj-143	98	3	one	one	NOUN
emaj-143	98	4	includes	include	VERB
emaj-143	98	5	tasks	task	NOUN
emaj-143	98	6	related	relate	VERB
emaj-143	98	7	to	to	ADP
emaj-143	98	8	decision	decision	NOUN
emaj-143	98	9	making	making	NOUN
emaj-143	98	10	and	and	CCONJ
emaj-143	98	11	strategy	strategy	NOUN
emaj-143	98	12	formulation	formulation	NOUN
emaj-143	98	13	and	and	CCONJ
emaj-143	98	14	implementation	implementation	NOUN
emaj-143	98	15	(	(	PUNCT
emaj-143	98	16	related	relate	VERB
emaj-143	98	17	to	to	ADP
emaj-143	98	18	decision	decision	NOUN
emaj-143	98	19	-	-	PUNCT
emaj-143	98	20	making	making	NOUN
emaj-143	98	21	)	)	PUNCT
emaj-143	98	22	(	(	PUNCT
emaj-143	98	23	see	see	VERB
emaj-143	98	24	figures	figure	NOUN
emaj-143	98	25	1	1	NUM
emaj-143	98	26	and	and	CCONJ
emaj-143	98	27	2	2	NUM
emaj-143	98	28	)	)	PUNCT
emaj-143	98	29	.	.	PUNCT
emaj-143	99	1	fig	fig	NOUN
emaj-143	99	2	.	.	PUNCT
emaj-143	100	1	2	2	X
emaj-143	100	2	.	.	X
emaj-143	100	3	the	the	DET
emaj-143	100	4	use	use	NOUN
emaj-143	100	5	of	of	ADP
emaj-143	100	6	the	the	DET
emaj-143	100	7	information	information	NOUN
emaj-143	100	8	provided	provide	VERB
emaj-143	100	9	by	by	ADP
emaj-143	100	10	the	the	DET
emaj-143	100	11	management	management	NOUN
emaj-143	100	12	accounting	accounting	NOUN
emaj-143	100	13	system	system	NOUN
emaj-143	100	14	for	for	ADP
emaj-143	100	15	the	the	DET
emaj-143	100	16	performance	performance	NOUN
emaj-143	100	17	of	of	ADP
emaj-143	100	18	management	management	NOUN
emaj-143	100	19	activities	activity	NOUN
emaj-143	100	20	in	in	ADP
emaj-143	100	21	romania	romania	PROPN
emaj-143	100	22	source	source	NOUN
emaj-143	100	23	:	:	PUNCT
emaj-143	100	24	authors	author	NOUN
emaj-143	100	25	’	'	PUNCT
emaj-143	100	26	own	own	ADJ
emaj-143	100	27	processing	process	VERB
emaj-143	100	28	the	the	DET
emaj-143	100	29	figures	figure	NOUN
emaj-143	100	30	above	above	ADV
emaj-143	100	31	confirm	confirm	VERB
emaj-143	100	32	that	that	SCONJ
emaj-143	100	33	both	both	PRON
emaj-143	100	34	in	in	ADP
emaj-143	100	35	poland	poland	PROPN
emaj-143	100	36	,	,	PUNCT
emaj-143	100	37	and	and	CCONJ
emaj-143	100	38	in	in	ADP
emaj-143	100	39	romania	romania	PROPN
emaj-143	100	40	,	,	PUNCT
emaj-143	100	41	the	the	DET
emaj-143	100	42	respondents	respondent	NOUN
emaj-143	100	43	’	’	PART
emaj-143	100	44	assessments	assessment	NOUN
emaj-143	100	45	as	as	SCONJ
emaj-143	100	46	regards	regard	VERB
emaj-143	100	47	the	the	DET
emaj-143	100	48	use	use	NOUN
emaj-143	100	49	of	of	ADP
emaj-143	100	50	management	management	NOUN
emaj-143	100	51	accounting	accounting	NOUN
emaj-143	100	52	information	information	NOUN
emaj-143	100	53	for	for	ADP
emaj-143	100	54	control	control	NOUN
emaj-143	100	55	tasks	task	NOUN
emaj-143	100	56	and	and	CCONJ
emaj-143	100	57	decision	decision	NOUN
emaj-143	100	58	-	-	PUNCT
emaj-143	100	59	making	make	VERB
emaj-143	100	60	purposes	purpose	NOUN
emaj-143	100	61	are	be	AUX
emaj-143	100	62	close	close	ADJ
emaj-143	100	63	to	to	ADP
emaj-143	100	64	each	each	DET
emaj-143	100	65	other	other	ADJ
emaj-143	100	66	.	.	PUNCT
emaj-143	101	1	this	this	DET
emaj-143	101	2	state	state	NOUN
emaj-143	101	3	of	of	ADP
emaj-143	101	4	affairs	affair	NOUN
emaj-143	101	5	may	may	AUX
emaj-143	101	6	indicate	indicate	VERB
emaj-143	101	7	that	that	SCONJ
emaj-143	101	8	the	the	DET
emaj-143	101	9	respondents	respondent	NOUN
emaj-143	101	10	explicitly	explicitly	ADV
emaj-143	101	11	direct	direct	VERB
emaj-143	101	12	the	the	DET
emaj-143	101	13	use	use	NOUN
emaj-143	101	14	of	of	ADP
emaj-143	101	15	management	management	NOUN
emaj-143	101	16	accounting	accounting	NOUN
emaj-143	101	17	information	information	NOUN
emaj-143	101	18	to	to	ADP
emaj-143	101	19	the	the	DET
emaj-143	101	20	first	first	ADJ
emaj-143	101	21	or	or	CCONJ
emaj-143	101	22	the	the	DET
emaj-143	101	23	second	second	ADJ
emaj-143	101	24	group	group	NOUN
emaj-143	101	25	of	of	ADP
emaj-143	101	26	tasks	task	NOUN
emaj-143	101	27	,	,	PUNCT
emaj-143	101	28	i.e.	i.e.	X
emaj-143	101	29	tasks	task	NOUN
emaj-143	101	30	related	relate	VERB
emaj-143	101	31	to	to	PART
emaj-143	101	32	control	control	VERB
emaj-143	101	33	or	or	CCONJ
emaj-143	101	34	to	to	ADP
emaj-143	101	35	decision	decision	NOUN
emaj-143	101	36	-	-	PUNCT
emaj-143	101	37	making	making	NOUN
emaj-143	101	38	and	and	CCONJ
emaj-143	101	39	strategy	strategy	NOUN
emaj-143	101	40	implementation	implementation	NOUN
emaj-143	101	41	.	.	PUNCT
emaj-143	102	1	in	in	ADP
emaj-143	102	2	conclusion	conclusion	NOUN
emaj-143	102	3	,	,	PUNCT
emaj-143	102	4	the	the	DET
emaj-143	102	5	respondents	respondent	NOUN
emaj-143	102	6	’	’	PART
emaj-143	102	7	answers	answer	NOUN
emaj-143	102	8	to	to	ADP
emaj-143	102	9	the	the	DET
emaj-143	102	10	analyzed	analyze	VERB
emaj-143	102	11	questions	question	NOUN
emaj-143	102	12	can	can	AUX
emaj-143	102	13	be	be	AUX
emaj-143	102	14	divided	divide	VERB
emaj-143	102	15	into	into	ADP
emaj-143	102	16	three	three	NUM
emaj-143	102	17	homogeneous	homogeneous	ADJ
emaj-143	102	18	structures	structure	NOUN
emaj-143	102	19	of	of	ADP
emaj-143	102	20	tasks	task	NOUN
emaj-143	102	21	,	,	PUNCT
emaj-143	102	22	i.e.	i.e.	X
emaj-143	102	23	homogeneous	homogeneous	ADJ
emaj-143	102	24	within	within	ADP
emaj-143	102	25	a	a	DET
emaj-143	102	26	cluster	cluster	NOUN
emaj-143	102	27	but	but	CCONJ
emaj-143	102	28	significantly	significantly	ADV
emaj-143	102	29	different	different	ADJ
emaj-143	102	30	between	between	ADP
emaj-143	102	31	groups	group	NOUN
emaj-143	102	32	.	.	PUNCT
emaj-143	103	1	considering	consider	VERB
emaj-143	103	2	the	the	DET
emaj-143	103	3	higher	high	ADJ
emaj-143	103	4	level	level	NOUN
emaj-143	103	5	of	of	ADP
emaj-143	103	6	aggregation	aggregation	NOUN
emaj-143	103	7	,	,	PUNCT
emaj-143	103	8	we	we	PRON
emaj-143	103	9	can	can	AUX
emaj-143	103	10	introduce	introduce	VERB
emaj-143	103	11	a	a	DET
emaj-143	103	12	division	division	NOUN
emaj-143	103	13	into	into	ADP
emaj-143	103	14	two	two	NUM
emaj-143	103	15	homogeneous	homogeneous	ADJ
emaj-143	103	16	groups	group	NOUN
emaj-143	103	17	,	,	PUNCT
emaj-143	103	18	i.e.	i.e.	X
emaj-143	103	19	group	group	NOUN
emaj-143	103	20	1	1	NUM
emaj-143	103	21	for	for	ADP
emaj-143	103	22	control	control	NOUN
emaj-143	103	23	activities	activity	NOUN
emaj-143	103	24	and	and	CCONJ
emaj-143	103	25	group	group	NOUN
emaj-143	103	26	2	2	NUM
emaj-143	103	27	for	for	ADP
emaj-143	103	28	decision	decision	NOUN
emaj-143	103	29	making	making	NOUN
emaj-143	103	30	.	.	PUNCT
emaj-143	104	1	in	in	ADP
emaj-143	104	2	the	the	DET
emaj-143	104	3	latter	latter	ADJ
emaj-143	104	4	case	case	NOUN
emaj-143	104	5	,	,	PUNCT
emaj-143	104	6	this	this	PRON
emaj-143	104	7	may	may	AUX
emaj-143	104	8	suggest	suggest	VERB
emaj-143	104	9	a	a	DET
emaj-143	104	10	division	division	NOUN
emaj-143	104	11	of	of	ADP
emaj-143	104	12	the	the	DET
emaj-143	104	13	managers	manager	NOUN
emaj-143	104	14	into	into	ADP
emaj-143	104	15	two	two	NUM
emaj-143	104	16	homogeneous	homogeneous	ADJ
emaj-143	104	17	groups	group	NOUN
emaj-143	104	18	,	,	PUNCT
emaj-143	104	19	i.e.	i.e.	X
emaj-143	104	20	those	those	PRON
emaj-143	104	21	using	use	VERB
emaj-143	104	22	information	information	NOUN
emaj-143	104	23	for	for	ADP
emaj-143	104	24	control	control	NOUN
emaj-143	104	25	related	relate	VERB
emaj-143	104	26	activities	activity	NOUN
emaj-143	104	27	(	(	PUNCT
emaj-143	104	28	group	group	NOUN
emaj-143	104	29	1	1	NUM
emaj-143	104	30	)	)	PUNCT
emaj-143	104	31	and	and	CCONJ
emaj-143	104	32	those	those	PRON
emaj-143	104	33	using	use	VERB
emaj-143	104	34	management	management	NOUN
emaj-143	104	35	accounting	accounting	NOUN
emaj-143	104	36	information	information	NOUN
emaj-143	104	37	for	for	ADP
emaj-143	104	38	decision	decision	NOUN
emaj-143	104	39	making	making	NOUN
emaj-143	104	40	(	(	PUNCT
emaj-143	104	41	group	group	NOUN
emaj-143	104	42	2	2	NUM
emaj-143	104	43	)	)	PUNCT
emaj-143	104	44	.	.	PUNCT
emaj-143	105	1	both	both	PRON
emaj-143	105	2	within	within	ADP
emaj-143	105	3	group	group	NOUN
emaj-143	105	4	1	1	NUM
emaj-143	105	5	and	and	CCONJ
emaj-143	105	6	within	within	ADP
emaj-143	105	7	group	group	NOUN
emaj-143	105	8	2	2	NUM
emaj-143	105	9	,	,	PUNCT
emaj-143	105	10	the	the	DET
emaj-143	105	11	assessments	assessment	NOUN
emaj-143	105	12	of	of	ADP
emaj-143	105	13	the	the	DET
emaj-143	105	14	respondents	respondent	NOUN
emaj-143	105	15	regarding	regard	VERB
emaj-143	105	16	the	the	DET
emaj-143	105	17	association	association	NOUN
emaj-143	105	18	of	of	ADP
emaj-143	105	19	the	the	DET
emaj-143	105	20	information	information	NOUN
emaj-143	105	21	with	with	ADP
emaj-143	105	22	a	a	DET
emaj-143	105	23	specific	specific	ADJ
emaj-143	105	24	type	type	NOUN
emaj-143	105	25	of	of	ADP
emaj-143	105	26	tasks	task	NOUN
emaj-143	105	27	were	be	AUX
emaj-143	105	28	similar	similar	ADJ
emaj-143	105	29	.	.	PUNCT
emaj-143	106	1	this	this	PRON
emaj-143	106	2	means	mean	VERB
emaj-143	106	3	that	that	SCONJ
emaj-143	106	4	if	if	SCONJ
emaj-143	106	5	respondents	respondent	NOUN
emaj-143	106	6	assessed	assess	VERB
emaj-143	106	7	e.g.	e.g.	ADV
emaj-143	106	8	the	the	DET
emaj-143	106	9	extent	extent	NOUN
emaj-143	106	10	to	to	PART
emaj-143	106	11	which	which	PRON
emaj-143	106	12	the	the	DET
emaj-143	106	13	information	information	NOUN
emaj-143	106	14	is	be	AUX
emaj-143	106	15	used	use	VERB
emaj-143	106	16	for	for	ADP
emaj-143	106	17	budgeting	budgeting	NOUN
emaj-143	106	18	tasks	task	NOUN
emaj-143	106	19	as	as	ADP
emaj-143	106	20	very	very	ADV
emaj-143	106	21	high	high	ADJ
emaj-143	106	22	,	,	PUNCT
emaj-143	106	23	they	they	PRON
emaj-143	106	24	usually	usually	ADV
emaj-143	106	25	assessed	assess	VERB
emaj-143	106	26	the	the	DET
emaj-143	106	27	suitability	suitability	NOUN
emaj-143	106	28	of	of	ADP
emaj-143	106	29	this	this	DET
emaj-143	106	30	information	information	NOUN
emaj-143	106	31	for	for	ADP
emaj-143	106	32	cost	cost	NOUN
emaj-143	106	33	and	and	CCONJ
emaj-143	106	34	financial	financial	ADJ
emaj-143	106	35	control	control	NOUN
emaj-143	106	36	in	in	ADP
emaj-143	106	37	a	a	DET
emaj-143	106	38	similar	similar	ADJ
emaj-143	106	39	manner	manner	NOUN
emaj-143	106	40	.	.	PUNCT
emaj-143	107	1	the	the	DET
emaj-143	107	2	above	above	ADJ
emaj-143	107	3	conclusions	conclusion	NOUN
emaj-143	107	4	are	be	AUX
emaj-143	107	5	complemented	complement	VERB
emaj-143	107	6	with	with	ADP
emaj-143	107	7	the	the	DET
emaj-143	107	8	result	result	NOUN
emaj-143	107	9	of	of	ADP
emaj-143	107	10	grouping	group	VERB
emaj-143	107	11	the	the	DET
emaj-143	107	12	objects	object	NOUN
emaj-143	107	13	(	(	PUNCT
emaj-143	107	14	respondents	respondent	NOUN
emaj-143	107	15	)	)	PUNCT
emaj-143	107	16	with	with	ADP
emaj-143	107	17	the	the	DET
emaj-143	107	18	k	k	NOUN
emaj-143	107	19	-	-	PUNCT
emaj-143	107	20	means	means	NOUN
emaj-143	107	21	method	method	NOUN
emaj-143	107	22	(	(	PUNCT
emaj-143	107	23	where	where	SCONJ
emaj-143	107	24	k=3	k=3	NOUN
emaj-143	107	25	)	)	PUNCT
emaj-143	107	26	,	,	PUNCT
emaj-143	107	27	as	as	SCONJ
emaj-143	107	28	shown	show	VERB
emaj-143	107	29	in	in	ADP
emaj-143	107	30	figures	figure	NOUN
emaj-143	107	31	3	3	NUM
emaj-143	107	32	and	and	CCONJ
emaj-143	107	33	4	4	NUM
emaj-143	107	34	.	.	X
emaj-143	107	35	fig	fig	NOUN
emaj-143	107	36	.	.	PUNCT
emaj-143	108	1	3	3	X
emaj-143	108	2	.	.	PUNCT
emaj-143	108	3	the	the	DET
emaj-143	108	4	results	result	NOUN
emaj-143	108	5	of	of	ADP
emaj-143	108	6	object	object	NOUN
emaj-143	108	7	(	(	PUNCT
emaj-143	108	8	respondent	respondent	NOUN
emaj-143	108	9	)	)	PUNCT
emaj-143	108	10	grouping	group	VERB
emaj-143	108	11	with	with	ADP
emaj-143	108	12	the	the	DET
emaj-143	108	13	k	k	NOUN
emaj-143	108	14	-	-	PUNCT
emaj-143	108	15	means	means	NOUN
emaj-143	108	16	method	method	NOUN
emaj-143	108	17	as	as	SCONJ
emaj-143	108	18	regards	regard	VERB
emaj-143	108	19	the	the	DET
emaj-143	108	20	use	use	NOUN
emaj-143	108	21	of	of	ADP
emaj-143	108	22	management	management	NOUN
emaj-143	108	23	accounting	accounting	NOUN
emaj-143	108	24	information	information	NOUN
emaj-143	108	25	for	for	ADP
emaj-143	108	26	indicated	indicate	VERB
emaj-143	108	27	management	management	NOUN
emaj-143	108	28	tasks	task	NOUN
emaj-143	108	29	by	by	ADP
emaj-143	108	30	managers	manager	NOUN
emaj-143	108	31	in	in	ADP
emaj-143	108	32	poland	poland	PROPN
emaj-143	108	33	.	.	PUNCT
emaj-143	109	1	source	source	NOUN
emaj-143	109	2	:	:	PUNCT
emaj-143	109	3	authors	author	NOUN
emaj-143	109	4	’	'	PUNCT
emaj-143	109	5	own	own	ADJ
emaj-143	109	6	processing	processing	NOUN
emaj-143	109	7	fig	fig	NOUN
emaj-143	109	8	.	.	PUNCT
emaj-143	110	1	4	4	X
emaj-143	110	2	.	.	X
emaj-143	110	3	the	the	DET
emaj-143	110	4	results	result	NOUN
emaj-143	110	5	of	of	ADP
emaj-143	110	6	object	object	NOUN
emaj-143	110	7	(	(	PUNCT
emaj-143	110	8	respondent	respondent	NOUN
emaj-143	110	9	)	)	PUNCT
emaj-143	110	10	grouping	group	VERB
emaj-143	110	11	with	with	ADP
emaj-143	110	12	the	the	DET
emaj-143	110	13	k	k	NOUN
emaj-143	110	14	-	-	PUNCT
emaj-143	110	15	means	means	NOUN
emaj-143	110	16	method	method	NOUN
emaj-143	110	17	as	as	SCONJ
emaj-143	110	18	regards	regard	VERB
emaj-143	110	19	the	the	DET
emaj-143	110	20	use	use	NOUN
emaj-143	110	21	of	of	ADP
emaj-143	110	22	management	management	NOUN
emaj-143	110	23	accounting	accounting	NOUN
emaj-143	110	24	information	information	NOUN
emaj-143	110	25	for	for	ADP
emaj-143	110	26	indicated	indicate	VERB
emaj-143	110	27	management	management	NOUN
emaj-143	110	28	tasks	task	NOUN
emaj-143	110	29	by	by	ADP
emaj-143	110	30	managers	manager	NOUN
emaj-143	110	31	in	in	ADP
emaj-143	110	32	romania	romania	PROPN
emaj-143	110	33	source	source	NOUN
emaj-143	110	34	:	:	PUNCT
emaj-143	110	35	authors	author	NOUN
emaj-143	110	36	’	'	PUNCT
emaj-143	110	37	own	own	ADJ
emaj-143	110	38	processing	processing	NOUN
emaj-143	110	39	in	in	ADP
emaj-143	110	40	the	the	DET
emaj-143	110	41	classification	classification	NOUN
emaj-143	110	42	of	of	ADP
emaj-143	110	43	the	the	DET
emaj-143	110	44	managers	manager	NOUN
emaj-143	110	45	in	in	ADP
emaj-143	110	46	poland	poland	PROPN
emaj-143	110	47	into	into	ADP
emaj-143	110	48	three	three	NUM
emaj-143	110	49	clusters	cluster	NOUN
emaj-143	110	50	,	,	PUNCT
emaj-143	110	51	there	there	PRON
emaj-143	110	52	is	be	VERB
emaj-143	110	53	a	a	DET
emaj-143	110	54	clear	clear	ADJ
emaj-143	110	55	arrangement	arrangement	NOUN
emaj-143	110	56	of	of	ADP
emaj-143	110	57	the	the	DET
emaj-143	110	58	respondents	respondent	NOUN
emaj-143	110	59	who	who	PRON
emaj-143	110	60	rated	rate	VERB
emaj-143	110	61	the	the	DET
emaj-143	110	62	suitability	suitability	NOUN
emaj-143	110	63	of	of	ADP
emaj-143	110	64	management	management	NOUN
emaj-143	110	65	accounting	accounting	NOUN
emaj-143	110	66	information	information	NOUN
emaj-143	110	67	for	for	ADP
emaj-143	110	68	the	the	DET
emaj-143	110	69	performance	performance	NOUN
emaj-143	110	70	of	of	ADP
emaj-143	110	71	the	the	DET
emaj-143	110	72	indicated	indicate	VERB
emaj-143	110	73	activities	activity	NOUN
emaj-143	110	74	as	as	ADP
emaj-143	110	75	poor	poor	ADJ
emaj-143	110	76	,	,	PUNCT
emaj-143	110	77	moderate	moderate	ADJ
emaj-143	110	78	,	,	PUNCT
emaj-143	110	79	and	and	CCONJ
emaj-143	110	80	high	high	ADJ
emaj-143	110	81	.	.	PUNCT
emaj-143	111	1	they	they	PRON
emaj-143	111	2	can	can	AUX
emaj-143	111	3	be	be	AUX
emaj-143	111	4	divided	divide	VERB
emaj-143	111	5	into	into	ADP
emaj-143	111	6	the	the	DET
emaj-143	111	7	socalled	socalled	ADJ
emaj-143	111	8	sceptics	sceptic	NOUN
emaj-143	111	9	,	,	PUNCT
emaj-143	111	10	neutral	neutral	ADJ
emaj-143	111	11	,	,	PUNCT
emaj-143	111	12	and	and	CCONJ
emaj-143	111	13	supporters	supporter	NOUN
emaj-143	111	14	.	.	PUNCT
emaj-143	112	1	also	also	ADV
emaj-143	112	2	,	,	PUNCT
emaj-143	112	3	it	it	PRON
emaj-143	112	4	should	should	AUX
emaj-143	112	5	be	be	AUX
emaj-143	112	6	stressed	stress	VERB
emaj-143	112	7	that	that	SCONJ
emaj-143	112	8	the	the	DET
emaj-143	112	9	three	three	NUM
emaj-143	112	10	clusters	cluster	NOUN
emaj-143	112	11	differ	differ	VERB
emaj-143	112	12	in	in	ADP
emaj-143	112	13	terms	term	NOUN
emaj-143	112	14	of	of	ADP
emaj-143	112	15	the	the	DET
emaj-143	112	16	average	average	ADJ
emaj-143	112	17	assessments	assessment	NOUN
emaj-143	112	18	of	of	ADP
emaj-143	112	19	all	all	DET
emaj-143	112	20	the	the	DET
emaj-143	112	21	tools	tool	NOUN
emaj-143	112	22	.	.	PUNCT
emaj-143	113	1	as	as	ADP
emaj-143	113	2	a	a	DET
emaj-143	113	3	rule	rule	NOUN
emaj-143	113	4	,	,	PUNCT
emaj-143	113	5	respondents	respondent	NOUN
emaj-143	113	6	belonging	belong	VERB
emaj-143	113	7	to	to	ADP
emaj-143	113	8	the	the	DET
emaj-143	113	9	group	group	NOUN
emaj-143	113	10	who	who	PRON
emaj-143	113	11	assessed	assess	VERB
emaj-143	113	12	the	the	DET
emaj-143	113	13	suitability	suitability	NOUN
emaj-143	113	14	of	of	ADP
emaj-143	113	15	information	information	NOUN
emaj-143	113	16	for	for	ADP
emaj-143	113	17	control	control	NOUN
emaj-143	113	18	purposes	purpose	NOUN
emaj-143	113	19	as	as	ADV
emaj-143	113	20	higher	high	ADJ
emaj-143	113	21	than	than	ADP
emaj-143	113	22	the	the	DET
emaj-143	113	23	respondents	respondent	NOUN
emaj-143	113	24	from	from	ADP
emaj-143	113	25	the	the	DET
emaj-143	113	26	second	second	ADJ
emaj-143	113	27	and	and	CCONJ
emaj-143	113	28	third	third	ADJ
emaj-143	113	29	group	group	NOUN
emaj-143	113	30	,	,	PUNCT
emaj-143	113	31	also	also	ADV
emaj-143	113	32	judged	judge	VERB
emaj-143	113	33	the	the	DET
emaj-143	113	34	suitability	suitability	NOUN
emaj-143	113	35	of	of	ADP
emaj-143	113	36	the	the	DET
emaj-143	113	37	information	information	NOUN
emaj-143	113	38	for	for	ADP
emaj-143	113	39	decision	decision	NOUN
emaj-143	113	40	making	making	NOUN
emaj-143	113	41	and	and	CCONJ
emaj-143	113	42	strategy	strategy	NOUN
emaj-143	113	43	implementation	implementation	NOUN
emaj-143	113	44	tasks	task	NOUN
emaj-143	113	45	as	as	ADP
emaj-143	113	46	high	high	ADJ
emaj-143	113	47	.	.	PUNCT
emaj-143	114	1	as	as	ADP
emaj-143	114	2	for	for	ADP
emaj-143	114	3	romania	romania	PROPN
emaj-143	114	4	,	,	PUNCT
emaj-143	114	5	it	it	PRON
emaj-143	114	6	should	should	AUX
emaj-143	114	7	be	be	AUX
emaj-143	114	8	stressed	stress	VERB
emaj-143	114	9	that	that	SCONJ
emaj-143	114	10	the	the	DET
emaj-143	114	11	three	three	NUM
emaj-143	114	12	clusters	cluster	NOUN
emaj-143	114	13	differ	differ	VERB
emaj-143	114	14	in	in	ADP
emaj-143	114	15	terms	term	NOUN
emaj-143	114	16	of	of	ADP
emaj-143	114	17	average	average	ADJ
emaj-143	114	18	assessments	assessment	NOUN
emaj-143	114	19	.	.	PUNCT
emaj-143	115	1	as	as	ADP
emaj-143	115	2	a	a	DET
emaj-143	115	3	rule	rule	NOUN
emaj-143	115	4	,	,	PUNCT
emaj-143	115	5	respondents	respondent	NOUN
emaj-143	115	6	belonging	belong	VERB
emaj-143	115	7	to	to	ADP
emaj-143	115	8	the	the	DET
emaj-143	115	9	group	group	NOUN
emaj-143	115	10	who	who	PRON
emaj-143	115	11	rated	rate	VERB
emaj-143	115	12	the	the	DET
emaj-143	115	13	suitability	suitability	NOUN
emaj-143	115	14	of	of	ADP
emaj-143	115	15	information	information	NOUN
emaj-143	115	16	for	for	ADP
emaj-143	115	17	control	control	NOUN
emaj-143	115	18	purposes	purpose	NOUN
emaj-143	115	19	described	describe	VERB
emaj-143	115	20	above	above	ADV
emaj-143	115	21	(	(	PUNCT
emaj-143	115	22	cluster	cluster	NOUN
emaj-143	115	23	3	3	NUM
emaj-143	115	24	)	)	PUNCT
emaj-143	115	25	higher	high	ADJ
emaj-143	115	26	than	than	ADP
emaj-143	115	27	the	the	DET
emaj-143	115	28	second	second	ADJ
emaj-143	115	29	group	group	NOUN
emaj-143	115	30	(	(	PUNCT
emaj-143	115	31	cluster	cluster	NOUN
emaj-143	115	32	2	2	NUM
emaj-143	115	33	)	)	PUNCT
emaj-143	115	34	,	,	PUNCT
emaj-143	115	35	also	also	ADV
emaj-143	115	36	judged	judge	VERB
emaj-143	115	37	the	the	DET
emaj-143	115	38	volume	volume	NOUN
emaj-143	115	39	7	7	NUM
emaj-143	115	40	no	no	DET
emaj-143	115	41	2	2	NUM
emaj-143	115	42	(	(	PUNCT
emaj-143	115	43	2017	2017	NUM
emaj-143	115	44	)	)	PUNCT
emaj-143	115	45	|	|	ADV
emaj-143	115	46	issn	issn	VERB
emaj-143	115	47	2158	2158	NUM
emaj-143	115	48	-	-	SYM
emaj-143	115	49	8708	8708	NUM
emaj-143	115	50	(	(	PUNCT
emaj-143	115	51	online	online	NOUN
emaj-143	115	52	)	)	PUNCT
emaj-143	116	1	|	|	ADV
emaj-143	116	2	doi	doi	X
emaj-143	116	3	10.5195	10.5195	NUM
emaj-143	116	4	/	/	SYM
emaj-143	116	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	116	6	|	|	ADV
emaj-143	116	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	116	8	comparative	comparative	ADJ
emaj-143	116	9	studies	study	NOUN
emaj-143	116	10	of	of	ADP
emaj-143	116	11	the	the	DET
emaj-143	116	12	use	use	NOUN
emaj-143	116	13	of	of	ADP
emaj-143	116	14	management	management	NOUN
emaj-143	116	15	accounting	accounting	NOUN
emaj-143	116	16	information	information	NOUN
emaj-143	116	17	page	page	NOUN
emaj-143	116	18	|4|	|4|	PROPN
emaj-143	116	19	emerging	emerge	VERB
emaj-143	116	20	markets	market	NOUN
emaj-143	116	21	journal	journal	NOUN
emaj-143	116	22	suitability	suitability	NOUN
emaj-143	116	23	of	of	ADP
emaj-143	116	24	information	information	NOUN
emaj-143	116	25	from	from	ADP
emaj-143	116	26	the	the	DET
emaj-143	116	27	scope	scope	NOUN
emaj-143	116	28	of	of	ADP
emaj-143	116	29	decision	decision	NOUN
emaj-143	116	30	making	making	NOUN
emaj-143	116	31	and	and	CCONJ
emaj-143	116	32	implementation	implementation	NOUN
emaj-143	116	33	of	of	ADP
emaj-143	116	34	strategy	strategy	NOUN
emaj-143	116	35	as	as	ADP
emaj-143	116	36	high	high	ADJ
emaj-143	116	37	.	.	PUNCT
emaj-143	117	1	the	the	DET
emaj-143	117	2	only	only	ADJ
emaj-143	117	3	exception	exception	NOUN
emaj-143	117	4	is	be	AUX
emaj-143	117	5	the	the	DET
emaj-143	117	6	use	use	NOUN
emaj-143	117	7	of	of	ADP
emaj-143	117	8	the	the	DET
emaj-143	117	9	information	information	NOUN
emaj-143	117	10	for	for	ADP
emaj-143	117	11	planning	planning	NOUN
emaj-143	117	12	and	and	CCONJ
emaj-143	117	13	budgeting	budgeting	NOUN
emaj-143	117	14	,	,	PUNCT
emaj-143	117	15	since	since	SCONJ
emaj-143	117	16	it	it	PRON
emaj-143	117	17	was	be	AUX
emaj-143	117	18	assessed	assess	VERB
emaj-143	117	19	similarly	similarly	ADV
emaj-143	117	20	by	by	ADP
emaj-143	117	21	the	the	DET
emaj-143	117	22	respondents	respondent	NOUN
emaj-143	117	23	from	from	ADP
emaj-143	117	24	group	group	NOUN
emaj-143	117	25	2	2	NUM
emaj-143	117	26	and	and	CCONJ
emaj-143	117	27	3	3	NUM
emaj-143	117	28	.	.	PUNCT
emaj-143	118	1	the	the	DET
emaj-143	118	2	third	third	ADJ
emaj-143	118	3	group	group	NOUN
emaj-143	118	4	(	(	PUNCT
emaj-143	118	5	cluster	cluster	NOUN
emaj-143	118	6	1	1	NUM
emaj-143	118	7	)	)	PUNCT
emaj-143	118	8	made	make	VERB
emaj-143	118	9	a	a	DET
emaj-143	118	10	similar	similar	ADJ
emaj-143	118	11	and	and	CCONJ
emaj-143	118	12	relatively	relatively	ADV
emaj-143	118	13	poor	poor	ADJ
emaj-143	118	14	average	average	ADJ
emaj-143	118	15	assessment	assessment	NOUN
emaj-143	118	16	of	of	ADP
emaj-143	118	17	the	the	DET
emaj-143	118	18	use	use	NOUN
emaj-143	118	19	of	of	ADP
emaj-143	118	20	the	the	DET
emaj-143	118	21	information	information	NOUN
emaj-143	118	22	for	for	ADP
emaj-143	118	23	each	each	PRON
emaj-143	118	24	of	of	ADP
emaj-143	118	25	the	the	DET
emaj-143	118	26	examined	examine	VERB
emaj-143	118	27	areas	area	NOUN
emaj-143	118	28	.	.	PUNCT
emaj-143	119	1	tables	table	NOUN
emaj-143	119	2	1	1	NUM
emaj-143	119	3	and	and	CCONJ
emaj-143	119	4	2	2	NUM
emaj-143	119	5	provide	provide	VERB
emaj-143	119	6	information	information	NOUN
emaj-143	119	7	on	on	ADP
emaj-143	119	8	the	the	DET
emaj-143	119	9	differences	difference	NOUN
emaj-143	119	10	in	in	ADP
emaj-143	119	11	the	the	DET
emaj-143	119	12	average	average	ADJ
emaj-143	119	13	assessments	assessment	NOUN
emaj-143	119	14	of	of	ADP
emaj-143	119	15	these	these	DET
emaj-143	119	16	three	three	NUM
emaj-143	119	17	groups	group	NOUN
emaj-143	119	18	,	,	PUNCT
emaj-143	119	19	visible	visible	ADJ
emaj-143	119	20	on	on	ADP
emaj-143	119	21	the	the	DET
emaj-143	119	22	attached	attach	VERB
emaj-143	119	23	figures	figure	NOUN
emaj-143	119	24	.	.	PUNCT
emaj-143	120	1	it	it	PRON
emaj-143	120	2	is	be	AUX
emaj-143	120	3	worth	worth	ADJ
emaj-143	120	4	noting	note	VERB
emaj-143	120	5	that	that	SCONJ
emaj-143	120	6	the	the	DET
emaj-143	120	7	sizes	size	NOUN
emaj-143	120	8	of	of	ADP
emaj-143	120	9	individual	individual	ADJ
emaj-143	120	10	clusters	cluster	NOUN
emaj-143	120	11	in	in	ADP
emaj-143	120	12	poland	poland	PROPN
emaj-143	120	13	are	be	AUX
emaj-143	120	14	rather	rather	ADV
emaj-143	120	15	similar	similar	ADJ
emaj-143	120	16	(	(	PUNCT
emaj-143	120	17	26	26	NUM
emaj-143	120	18	,	,	PUNCT
emaj-143	120	19	32	32	NUM
emaj-143	120	20	,	,	PUNCT
emaj-143	120	21	and	and	CCONJ
emaj-143	120	22	34	34	NUM
emaj-143	120	23	)	)	PUNCT
emaj-143	120	24	,	,	PUNCT
emaj-143	120	25	although	although	SCONJ
emaj-143	120	26	the	the	DET
emaj-143	120	27	cluster	cluster	NOUN
emaj-143	120	28	of	of	ADP
emaj-143	120	29	the	the	DET
emaj-143	120	30	persons	person	NOUN
emaj-143	120	31	rating	rate	VERB
emaj-143	120	32	the	the	DET
emaj-143	120	33	suitability	suitability	NOUN
emaj-143	120	34	of	of	ADP
emaj-143	120	35	information	information	NOUN
emaj-143	120	36	as	as	ADP
emaj-143	120	37	high	high	ADJ
emaj-143	120	38	is	be	AUX
emaj-143	120	39	relatively	relatively	ADV
emaj-143	120	40	the	the	DET
emaj-143	120	41	largest	large	ADJ
emaj-143	120	42	.	.	PUNCT
emaj-143	121	1	table	table	NOUN
emaj-143	121	2	1	1	NUM
emaj-143	121	3	:	:	PUNCT
emaj-143	121	4	the	the	DET
emaj-143	121	5	use	use	NOUN
emaj-143	121	6	of	of	ADP
emaj-143	121	7	management	management	NOUN
emaj-143	121	8	accounting	accounting	NOUN
emaj-143	121	9	system	system	NOUN
emaj-143	121	10	information	information	NOUN
emaj-143	121	11	for	for	ADP
emaj-143	121	12	the	the	DET
emaj-143	121	13	performance	performance	NOUN
emaj-143	121	14	of	of	ADP
emaj-143	121	15	the	the	DET
emaj-143	121	16	indicated	indicate	VERB
emaj-143	121	17	activities	activity	NOUN
emaj-143	121	18	–	–	PUNCT
emaj-143	121	19	manager	manager	NOUN
emaj-143	121	20	clusters	cluster	NOUN
emaj-143	121	21	in	in	ADP
emaj-143	121	22	poland	poland	PROPN
emaj-143	121	23	source	source	NOUN
emaj-143	121	24	:	:	PUNCT
emaj-143	121	25	authors	author	NOUN
emaj-143	121	26	’	'	PUNCT
emaj-143	121	27	own	own	ADJ
emaj-143	121	28	processing	processing	NOUN
emaj-143	121	29	in	in	ADP
emaj-143	121	30	romania	romania	PROPN
emaj-143	121	31	,	,	PUNCT
emaj-143	121	32	we	we	PRON
emaj-143	121	33	notice	notice	VERB
emaj-143	121	34	that	that	SCONJ
emaj-143	121	35	the	the	DET
emaj-143	121	36	cluster	cluster	NOUN
emaj-143	121	37	who	who	PRON
emaj-143	121	38	evaluated	evaluate	VERB
emaj-143	121	39	the	the	DET
emaj-143	121	40	suitability	suitability	NOUN
emaj-143	121	41	of	of	ADP
emaj-143	121	42	information	information	NOUN
emaj-143	121	43	higher	higher	ADV
emaj-143	121	44	is	be	AUX
emaj-143	121	45	the	the	DET
emaj-143	121	46	largest	large	ADJ
emaj-143	121	47	.	.	PUNCT
emaj-143	122	1	table	table	NOUN
emaj-143	122	2	2	2	NUM
emaj-143	122	3	:	:	PUNCT
emaj-143	122	4	the	the	DET
emaj-143	122	5	use	use	NOUN
emaj-143	122	6	of	of	ADP
emaj-143	122	7	management	management	NOUN
emaj-143	122	8	accounting	accounting	NOUN
emaj-143	122	9	system	system	NOUN
emaj-143	122	10	information	information	NOUN
emaj-143	122	11	for	for	ADP
emaj-143	122	12	the	the	DET
emaj-143	122	13	performance	performance	NOUN
emaj-143	122	14	of	of	ADP
emaj-143	122	15	the	the	DET
emaj-143	122	16	indicated	indicate	VERB
emaj-143	122	17	activities	activity	NOUN
emaj-143	122	18	–	–	PUNCT
emaj-143	122	19	manager	manager	NOUN
emaj-143	122	20	clusters	cluster	NOUN
emaj-143	122	21	in	in	ADP
emaj-143	122	22	romania	romania	PROPN
emaj-143	122	23	source	source	NOUN
emaj-143	122	24	:	:	PUNCT
emaj-143	122	25	authors	author	NOUN
emaj-143	122	26	’	'	PUNCT
emaj-143	122	27	own	own	ADJ
emaj-143	122	28	processing	processing	NOUN
emaj-143	122	29	in	in	ADP
emaj-143	122	30	conclusion	conclusion	NOUN
emaj-143	122	31	,	,	PUNCT
emaj-143	122	32	the	the	DET
emaj-143	122	33	cluster	cluster	NOUN
emaj-143	122	34	analysis	analysis	NOUN
emaj-143	122	35	indicated	indicate	VERB
emaj-143	122	36	a	a	DET
emaj-143	122	37	clear	clear	ADJ
emaj-143	122	38	scope	scope	NOUN
emaj-143	122	39	of	of	ADP
emaj-143	122	40	the	the	DET
emaj-143	122	41	tasks	task	NOUN
emaj-143	122	42	for	for	ADP
emaj-143	122	43	which	which	PRON
emaj-143	122	44	management	management	NOUN
emaj-143	122	45	accounting	accounting	NOUN
emaj-143	122	46	information	information	NOUN
emaj-143	122	47	is	be	AUX
emaj-143	122	48	used	use	VERB
emaj-143	122	49	by	by	ADP
emaj-143	122	50	the	the	DET
emaj-143	122	51	surveyed	survey	VERB
emaj-143	122	52	managers	manager	NOUN
emaj-143	122	53	in	in	ADP
emaj-143	122	54	poland	poland	PROPN
emaj-143	122	55	.	.	PUNCT
emaj-143	123	1	as	as	ADP
emaj-143	123	2	part	part	NOUN
emaj-143	123	3	of	of	ADP
emaj-143	123	4	this	this	DET
emaj-143	123	5	analysis	analysis	NOUN
emaj-143	123	6	,	,	PUNCT
emaj-143	123	7	the	the	DET
emaj-143	123	8	agglomerative	agglomerative	ADJ
emaj-143	123	9	method	method	NOUN
emaj-143	123	10	enabled	enable	VERB
emaj-143	123	11	the	the	DET
emaj-143	123	12	detection	detection	NOUN
emaj-143	123	13	of	of	ADP
emaj-143	123	14	manager	manager	NOUN
emaj-143	123	15	clusters	cluster	NOUN
emaj-143	123	16	who	who	PRON
emaj-143	123	17	use	use	VERB
emaj-143	123	18	the	the	DET
emaj-143	123	19	information	information	NOUN
emaj-143	123	20	for	for	ADP
emaj-143	123	21	control	control	NOUN
emaj-143	123	22	and	and	CCONJ
emaj-143	123	23	for	for	ADP
emaj-143	123	24	decision	decision	NOUN
emaj-143	123	25	-	-	PUNCT
emaj-143	123	26	making	make	VERB
emaj-143	123	27	purposes	purpose	NOUN
emaj-143	123	28	.	.	PUNCT
emaj-143	124	1	in	in	ADP
emaj-143	124	2	addition	addition	NOUN
emaj-143	124	3	,	,	PUNCT
emaj-143	124	4	the	the	DET
emaj-143	124	5	use	use	NOUN
emaj-143	124	6	of	of	ADP
emaj-143	124	7	the	the	DET
emaj-143	124	8	k	k	NOUN
emaj-143	124	9	-	-	PUNCT
emaj-143	124	10	means	means	NOUN
emaj-143	124	11	method	method	NOUN
emaj-143	124	12	for	for	ADP
emaj-143	124	13	the	the	DET
emaj-143	124	14	analyzed	analyze	VERB
emaj-143	124	15	data	datum	NOUN
emaj-143	124	16	lead	lead	NOUN
emaj-143	124	17	to	to	ADP
emaj-143	124	18	the	the	DET
emaj-143	124	19	identification	identification	NOUN
emaj-143	124	20	of	of	ADP
emaj-143	124	21	three	three	NUM
emaj-143	124	22	clusters	cluster	NOUN
emaj-143	124	23	of	of	ADP
emaj-143	124	24	managers	manager	NOUN
emaj-143	124	25	,	,	PUNCT
emaj-143	124	26	the	the	DET
emaj-143	124	27	so	so	ADV
emaj-143	124	28	-	-	PUNCT
emaj-143	124	29	called	call	VERB
emaj-143	124	30	sceptics	sceptic	NOUN
emaj-143	124	31	,	,	PUNCT
emaj-143	124	32	neutral	neutral	ADJ
emaj-143	124	33	,	,	PUNCT
emaj-143	124	34	and	and	CCONJ
emaj-143	124	35	supporters	supporter	NOUN
emaj-143	124	36	of	of	ADP
emaj-143	124	37	management	management	NOUN
emaj-143	124	38	accounting	accounting	NOUN
emaj-143	124	39	information	information	NOUN
emaj-143	124	40	.	.	PUNCT
emaj-143	125	1	3.4	3.4	NUM
emaj-143	125	2	.	.	PUNCT
emaj-143	126	1	the	the	DET
emaj-143	126	2	assessed	assess	VERB
emaj-143	126	3	usefulness	usefulness	NOUN
emaj-143	126	4	of	of	ADP
emaj-143	126	5	management	management	NOUN
emaj-143	126	6	accounting	accounting	NOUN
emaj-143	126	7	information	information	NOUN
emaj-143	126	8	cluster	cluster	NOUN
emaj-143	126	9	analysis	analysis	NOUN
emaj-143	126	10	results	result	VERB
emaj-143	126	11	the	the	DET
emaj-143	126	12	agglomerative	agglomerative	ADJ
emaj-143	126	13	method	method	NOUN
emaj-143	126	14	has	have	AUX
emaj-143	126	15	also	also	ADV
emaj-143	126	16	been	be	AUX
emaj-143	126	17	used	use	VERB
emaj-143	126	18	for	for	ADP
emaj-143	126	19	the	the	DET
emaj-143	126	20	cluster	cluster	NOUN
emaj-143	126	21	analysis	analysis	NOUN
emaj-143	126	22	regarding	regard	VERB
emaj-143	126	23	the	the	DET
emaj-143	126	24	assessed	assessed	ADJ
emaj-143	126	25	suitability	suitability	NOUN
emaj-143	126	26	of	of	ADP
emaj-143	126	27	selected	select	VERB
emaj-143	126	28	management	management	NOUN
emaj-143	126	29	accounting	accounting	NOUN
emaj-143	126	30	information	information	NOUN
emaj-143	126	31	for	for	ADP
emaj-143	126	32	management	management	NOUN
emaj-143	126	33	processes	process	NOUN
emaj-143	126	34	.	.	PUNCT
emaj-143	127	1	following	follow	VERB
emaj-143	127	2	variables	variable	NOUN
emaj-143	127	3	have	have	AUX
emaj-143	127	4	been	be	AUX
emaj-143	127	5	taken	take	VERB
emaj-143	127	6	into	into	ADP
emaj-143	127	7	account	account	NOUN
emaj-143	127	8	:	:	PUNCT
emaj-143	127	9	financial	financial	ADJ
emaj-143	127	10	information	information	NOUN
emaj-143	127	11	(	(	PUNCT
emaj-143	127	12	financial	financial	ADJ
emaj-143	127	13	result	result	NOUN
emaj-143	127	14	,	,	PUNCT
emaj-143	127	15	costs	cost	NOUN
emaj-143	127	16	and	and	CCONJ
emaj-143	127	17	revenues	revenue	NOUN
emaj-143	127	18	)	)	PUNCT
emaj-143	127	19	,	,	PUNCT
emaj-143	127	20	budgetary	budgetary	ADJ
emaj-143	127	21	data	datum	NOUN
emaj-143	127	22	,	,	PUNCT
emaj-143	127	23	variance	variance	NOUN
emaj-143	127	24	analysis	analysis	NOUN
emaj-143	127	25	and	and	CCONJ
emaj-143	127	26	non	non	ADJ
emaj-143	127	27	-	-	ADJ
emaj-143	127	28	financial	financial	ADJ
emaj-143	127	29	indicators	indicator	NOUN
emaj-143	127	30	.	.	PUNCT
emaj-143	128	1	after	after	ADP
emaj-143	128	2	the	the	DET
emaj-143	128	3	first	first	ADJ
emaj-143	128	4	stage	stage	NOUN
emaj-143	128	5	of	of	ADP
emaj-143	128	6	clustering	clustering	NOUN
emaj-143	128	7	,	,	PUNCT
emaj-143	128	8	two	two	NUM
emaj-143	128	9	main	main	ADJ
emaj-143	128	10	clusters	cluster	NOUN
emaj-143	128	11	were	be	AUX
emaj-143	128	12	generated	generate	VERB
emaj-143	128	13	in	in	ADP
emaj-143	128	14	both	both	DET
emaj-143	128	15	countries	country	NOUN
emaj-143	128	16	.	.	PUNCT
emaj-143	129	1	in	in	ADP
emaj-143	129	2	poland	poland	PROPN
emaj-143	129	3	,	,	PUNCT
emaj-143	129	4	the	the	DET
emaj-143	129	5	first	first	ADJ
emaj-143	129	6	cluster	cluster	NOUN
emaj-143	129	7	consists	consist	VERB
emaj-143	129	8	of	of	ADP
emaj-143	129	9	financial	financial	ADJ
emaj-143	129	10	information	information	NOUN
emaj-143	129	11	and	and	CCONJ
emaj-143	129	12	budgetary	budgetary	ADJ
emaj-143	129	13	data	datum	NOUN
emaj-143	129	14	,	,	PUNCT
emaj-143	129	15	while	while	SCONJ
emaj-143	129	16	the	the	DET
emaj-143	129	17	second	second	ADJ
emaj-143	129	18	one	one	NOUN
emaj-143	129	19	includes	include	VERB
emaj-143	129	20	non	non	ADJ
emaj-143	129	21	-	-	ADJ
emaj-143	129	22	financial	financial	ADJ
emaj-143	129	23	indicators	indicator	NOUN
emaj-143	129	24	,	,	PUNCT
emaj-143	129	25	as	as	SCONJ
emaj-143	129	26	illustrated	illustrate	VERB
emaj-143	129	27	by	by	ADP
emaj-143	129	28	figure	figure	NOUN
emaj-143	129	29	5	5	NUM
emaj-143	129	30	.	.	PUNCT
emaj-143	129	31	fig	fig	NOUN
emaj-143	129	32	.	.	PUNCT
emaj-143	130	1	5	5	X
emaj-143	130	2	.	.	PUNCT
emaj-143	130	3	the	the	DET
emaj-143	130	4	assessed	assessed	ADJ
emaj-143	130	5	suitability	suitability	NOUN
emaj-143	130	6	of	of	ADP
emaj-143	130	7	selected	select	VERB
emaj-143	130	8	management	management	NOUN
emaj-143	130	9	accounting	accounting	NOUN
emaj-143	130	10	information	information	NOUN
emaj-143	130	11	in	in	ADP
emaj-143	130	12	poland	poland	PROPN
emaj-143	130	13	source	source	NOUN
emaj-143	130	14	:	:	PUNCT
emaj-143	130	15	authors	author	NOUN
emaj-143	130	16	’	'	PUNCT
emaj-143	130	17	own	own	ADJ
emaj-143	130	18	processing	process	VERB
emaj-143	130	19	this	this	DET
emaj-143	130	20	division	division	NOUN
emaj-143	130	21	shows	show	VERB
emaj-143	130	22	clearly	clearly	ADV
emaj-143	130	23	that	that	SCONJ
emaj-143	130	24	,	,	PUNCT
emaj-143	130	25	the	the	DET
emaj-143	130	26	respondents	respondent	NOUN
emaj-143	130	27	’	’	PART
emaj-143	130	28	answers	answer	NOUN
emaj-143	130	29	regarding	regard	VERB
emaj-143	130	30	the	the	DET
emaj-143	130	31	assessed	assessed	ADJ
emaj-143	130	32	suitability	suitability	NOUN
emaj-143	130	33	of	of	ADP
emaj-143	130	34	financial	financial	ADJ
emaj-143	130	35	information	information	NOUN
emaj-143	130	36	and	and	CCONJ
emaj-143	130	37	budgetary	budgetary	ADJ
emaj-143	130	38	data	datum	NOUN
emaj-143	130	39	&	&	CCONJ
emaj-143	130	40	variance	variance	NOUN
emaj-143	130	41	analysis	analysis	NOUN
emaj-143	130	42	are	be	AUX
emaj-143	130	43	close	close	ADJ
emaj-143	130	44	.	.	PUNCT
emaj-143	131	1	more	more	ADJ
emaj-143	131	2	,	,	PUNCT
emaj-143	131	3	the	the	DET
emaj-143	131	4	assessments	assessment	NOUN
emaj-143	131	5	of	of	ADP
emaj-143	131	6	specific	specific	ADJ
emaj-143	131	7	types	type	NOUN
emaj-143	131	8	of	of	ADP
emaj-143	131	9	management	management	NOUN
emaj-143	131	10	accounting	accounting	NOUN
emaj-143	131	11	information	information	NOUN
emaj-143	131	12	can	can	AUX
emaj-143	131	13	be	be	AUX
emaj-143	131	14	divided	divide	VERB
emaj-143	131	15	into	into	ADP
emaj-143	131	16	two	two	NUM
emaj-143	131	17	homogeneous	homogeneous	ADJ
emaj-143	131	18	groups	group	NOUN
emaj-143	131	19	of	of	ADP
emaj-143	131	20	information	information	NOUN
emaj-143	131	21	,	,	PUNCT
emaj-143	131	22	which	which	PRON
emaj-143	131	23	may	may	AUX
emaj-143	131	24	affect	affect	VERB
emaj-143	131	25	the	the	DET
emaj-143	131	26	division	division	NOUN
emaj-143	131	27	of	of	ADP
emaj-143	131	28	the	the	DET
emaj-143	131	29	two	two	NUM
emaj-143	131	30	groups	group	NOUN
emaj-143	131	31	of	of	ADP
emaj-143	131	32	managers	manager	NOUN
emaj-143	131	33	,	,	PUNCT
emaj-143	131	34	i.e.	i.e.	X
emaj-143	131	35	those	those	PRON
emaj-143	131	36	applying	apply	VERB
emaj-143	131	37	financial	financial	ADJ
emaj-143	131	38	information	information	NOUN
emaj-143	131	39	and	and	CCONJ
emaj-143	131	40	budgetary	budgetary	ADJ
emaj-143	131	41	data	datum	NOUN
emaj-143	131	42	(	(	PUNCT
emaj-143	131	43	group	group	NOUN
emaj-143	131	44	1	1	NUM
emaj-143	131	45	)	)	PUNCT
emaj-143	131	46	and	and	CCONJ
emaj-143	131	47	those	those	PRON
emaj-143	131	48	using	use	VERB
emaj-143	131	49	the	the	DET
emaj-143	131	50	non	non	ADJ
emaj-143	131	51	-	-	ADJ
emaj-143	131	52	financial	financial	ADJ
emaj-143	131	53	indicators	indicator	NOUN
emaj-143	131	54	(	(	PUNCT
emaj-143	131	55	group	group	NOUN
emaj-143	131	56	2	2	NUM
emaj-143	131	57	)	)	PUNCT
emaj-143	131	58	.	.	PUNCT
emaj-143	132	1	the	the	DET
emaj-143	132	2	suitability	suitability	NOUN
emaj-143	132	3	assessments	assessment	NOUN
emaj-143	132	4	of	of	ADP
emaj-143	132	5	financial	financial	ADJ
emaj-143	132	6	and	and	CCONJ
emaj-143	132	7	budgetary	budgetary	ADJ
emaj-143	132	8	data	datum	NOUN
emaj-143	132	9	were	be	AUX
emaj-143	132	10	similar	similar	ADJ
emaj-143	132	11	.	.	PUNCT
emaj-143	133	1	for	for	ADP
emaj-143	133	2	example	example	NOUN
emaj-143	133	3	,	,	PUNCT
emaj-143	133	4	if	if	SCONJ
emaj-143	133	5	respondents	respondent	NOUN
emaj-143	133	6	evaluated	evaluate	VERB
emaj-143	133	7	the	the	DET
emaj-143	133	8	suitability	suitability	NOUN
emaj-143	133	9	of	of	ADP
emaj-143	133	10	financial	financial	ADJ
emaj-143	133	11	information	information	NOUN
emaj-143	133	12	as	as	ADP
emaj-143	133	13	high	high	ADJ
emaj-143	133	14	,	,	PUNCT
emaj-143	133	15	they	they	PRON
emaj-143	133	16	generally	generally	ADV
emaj-143	133	17	also	also	ADV
emaj-143	133	18	evaluated	evaluate	VERB
emaj-143	133	19	the	the	DET
emaj-143	133	20	suitability	suitability	NOUN
emaj-143	133	21	of	of	ADP
emaj-143	133	22	budgetary	budgetary	ADJ
emaj-143	133	23	and	and	CCONJ
emaj-143	133	24	variance	variance	NOUN
emaj-143	133	25	information	information	NOUN
emaj-143	133	26	as	as	ADP
emaj-143	133	27	high	high	ADJ
emaj-143	133	28	.	.	PUNCT
emaj-143	134	1	slightly	slightly	ADV
emaj-143	134	2	different	different	ADJ
emaj-143	134	3	than	than	ADP
emaj-143	134	4	in	in	ADP
emaj-143	134	5	the	the	DET
emaj-143	134	6	case	case	NOUN
emaj-143	134	7	of	of	ADP
emaj-143	134	8	poland	poland	PROPN
emaj-143	134	9	,	,	PUNCT
emaj-143	134	10	in	in	ADP
emaj-143	134	11	romania	romania	PROPN
emaj-143	134	12	the	the	DET
emaj-143	134	13	first	first	ADJ
emaj-143	134	14	cluster	cluster	NOUN
emaj-143	134	15	includes	include	VERB
emaj-143	134	16	financial	financial	ADJ
emaj-143	134	17	information	information	NOUN
emaj-143	134	18	,	,	PUNCT
emaj-143	134	19	and	and	CCONJ
emaj-143	134	20	the	the	DET
emaj-143	134	21	second	second	ADJ
emaj-143	134	22	one	one	NUM
emaj-143	134	23	consists	consist	VERB
emaj-143	134	24	of	of	ADP
emaj-143	134	25	budgetary	budgetary	ADJ
emaj-143	134	26	data	datum	NOUN
emaj-143	134	27	&	&	CCONJ
emaj-143	134	28	variance	variance	NOUN
emaj-143	134	29	analysis	analysis	NOUN
emaj-143	134	30	,	,	PUNCT
emaj-143	134	31	as	as	ADV
emaj-143	134	32	well	well	ADV
emaj-143	134	33	as	as	ADP
emaj-143	134	34	non	non	ADJ
emaj-143	134	35	-	-	ADJ
emaj-143	134	36	financial	financial	ADJ
emaj-143	134	37	indicators	indicator	NOUN
emaj-143	134	38	.	.	PUNCT
emaj-143	135	1	volume	volume	NOUN
emaj-143	135	2	7	7	NUM
emaj-143	135	3	no	no	DET
emaj-143	135	4	2	2	NUM
emaj-143	135	5	(	(	PUNCT
emaj-143	135	6	2017	2017	NUM
emaj-143	135	7	)	)	PUNCT
emaj-143	135	8	|	|	ADV
emaj-143	135	9	issn	issn	VERB
emaj-143	135	10	2158	2158	NUM
emaj-143	135	11	-	-	SYM
emaj-143	135	12	8708	8708	NUM
emaj-143	135	13	(	(	PUNCT
emaj-143	135	14	online	online	NOUN
emaj-143	135	15	)	)	PUNCT
emaj-143	136	1	|	|	ADV
emaj-143	136	2	doi	doi	X
emaj-143	136	3	10.5195	10.5195	NUM
emaj-143	136	4	/	/	SYM
emaj-143	136	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	136	6	|	|	ADV
emaj-143	136	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	136	8	ewelina	ewelina	PROPN
emaj-143	136	9	zarzycka	zarzycka	PROPN
emaj-143	136	10	,	,	PUNCT
emaj-143	136	11	justyna	justyna	PROPN
emaj-143	136	12	dobroszek	dobroszek	PROPN
emaj-143	136	13	,	,	PUNCT
emaj-143	136	14	alina	alina	PROPN
emaj-143	136	15	almasan	almasan	PROPN
emaj-143	136	16	,	,	PUNCT
emaj-143	136	17	cristina	cristina	PROPN
emaj-143	136	18	circa	circa	VERB
emaj-143	136	19	emerging	emerge	VERB
emaj-143	136	20	markets	market	NOUN
emaj-143	136	21	journal	journal	NOUN
emaj-143	136	22	|	|	ADV
emaj-143	136	23	p	p	NOUN
emaj-143	136	24	a	a	DET
emaj-143	136	25	g	g	NOUN
emaj-143	136	26	e	e	NOUN
emaj-143	136	27	|5	|5	NUM
emaj-143	136	28	fig	fig	NOUN
emaj-143	136	29	.	.	PUNCT
emaj-143	137	1	6	6	NUM
emaj-143	137	2	.	.	PUNCT
emaj-143	138	1	the	the	DET
emaj-143	138	2	assessed	assessed	ADJ
emaj-143	138	3	suitability	suitability	NOUN
emaj-143	138	4	of	of	ADP
emaj-143	138	5	selected	select	VERB
emaj-143	138	6	management	management	NOUN
emaj-143	138	7	accounting	accounting	NOUN
emaj-143	138	8	information	information	NOUN
emaj-143	138	9	in	in	ADP
emaj-143	138	10	romania	romania	PROPN
emaj-143	138	11	source	source	NOUN
emaj-143	138	12	:	:	PUNCT
emaj-143	138	13	authors	author	NOUN
emaj-143	138	14	’	'	PUNCT
emaj-143	138	15	own	own	ADJ
emaj-143	138	16	processing	process	VERB
emaj-143	138	17	the	the	DET
emaj-143	138	18	respondents	respondent	NOUN
emaj-143	138	19	’	’	PART
emaj-143	138	20	answers	answer	NOUN
emaj-143	138	21	regarding	regard	VERB
emaj-143	138	22	the	the	DET
emaj-143	138	23	assessed	assessed	ADJ
emaj-143	138	24	suitability	suitability	NOUN
emaj-143	138	25	of	of	ADP
emaj-143	138	26	budgetary	budgetary	ADJ
emaj-143	138	27	data	datum	NOUN
emaj-143	138	28	&	&	CCONJ
emaj-143	138	29	variance	variance	NOUN
emaj-143	138	30	analysis	analysis	NOUN
emaj-143	138	31	and	and	CCONJ
emaj-143	138	32	indicators	indicator	NOUN
emaj-143	138	33	are	be	AUX
emaj-143	138	34	close	close	ADJ
emaj-143	138	35	.	.	PUNCT
emaj-143	139	1	the	the	DET
emaj-143	139	2	assessments	assessment	NOUN
emaj-143	139	3	of	of	ADP
emaj-143	139	4	specific	specific	ADJ
emaj-143	139	5	types	type	NOUN
emaj-143	139	6	of	of	ADP
emaj-143	139	7	management	management	NOUN
emaj-143	139	8	accounting	accounting	NOUN
emaj-143	139	9	information	information	NOUN
emaj-143	139	10	can	can	AUX
emaj-143	139	11	be	be	AUX
emaj-143	139	12	divided	divide	VERB
emaj-143	139	13	into	into	ADP
emaj-143	139	14	two	two	NUM
emaj-143	139	15	homogeneous	homogeneous	ADJ
emaj-143	139	16	groups	group	NOUN
emaj-143	139	17	,	,	PUNCT
emaj-143	139	18	pointing	point	VERB
emaj-143	139	19	to	to	ADP
emaj-143	139	20	two	two	NUM
emaj-143	139	21	homogeneous	homogeneous	ADJ
emaj-143	139	22	manager	manager	NOUN
emaj-143	139	23	groups	group	NOUN
emaj-143	139	24	:	:	PUNCT
emaj-143	139	25	those	those	PRON
emaj-143	139	26	applying	apply	VERB
emaj-143	139	27	financial	financial	ADJ
emaj-143	139	28	information	information	NOUN
emaj-143	139	29	(	(	PUNCT
emaj-143	139	30	group	group	NOUN
emaj-143	139	31	1	1	NUM
emaj-143	139	32	)	)	PUNCT
emaj-143	139	33	and	and	CCONJ
emaj-143	139	34	those	those	PRON
emaj-143	139	35	applying	apply	VERB
emaj-143	139	36	the	the	DET
emaj-143	139	37	indicators	indicator	NOUN
emaj-143	139	38	and	and	CCONJ
emaj-143	139	39	budgetary	budgetary	ADJ
emaj-143	139	40	data	datum	NOUN
emaj-143	139	41	&	&	CCONJ
emaj-143	139	42	variance	variance	NOUN
emaj-143	139	43	analysis	analysis	NOUN
emaj-143	139	44	(	(	PUNCT
emaj-143	139	45	group	group	NOUN
emaj-143	139	46	2	2	NUM
emaj-143	139	47	)	)	PUNCT
emaj-143	139	48	.	.	PUNCT
emaj-143	140	1	the	the	DET
emaj-143	140	2	suitability	suitability	NOUN
emaj-143	140	3	assessments	assessment	NOUN
emaj-143	140	4	of	of	ADP
emaj-143	140	5	financial	financial	ADJ
emaj-143	140	6	and	and	CCONJ
emaj-143	140	7	budgetary	budgetary	ADJ
emaj-143	140	8	information	information	NOUN
emaj-143	140	9	were	be	AUX
emaj-143	140	10	similar	similar	ADJ
emaj-143	140	11	,	,	PUNCT
emaj-143	140	12	too	too	ADV
emaj-143	140	13	.	.	PUNCT
emaj-143	141	1	for	for	ADP
emaj-143	141	2	both	both	DET
emaj-143	141	3	countries	country	NOUN
emaj-143	141	4	,	,	PUNCT
emaj-143	141	5	the	the	DET
emaj-143	141	6	above	above	ADJ
emaj-143	141	7	results	result	NOUN
emaj-143	141	8	are	be	AUX
emaj-143	141	9	complemented	complement	VERB
emaj-143	141	10	by	by	ADP
emaj-143	141	11	the	the	DET
emaj-143	141	12	result	result	NOUN
emaj-143	141	13	of	of	ADP
emaj-143	141	14	object	object	NOUN
emaj-143	141	15	(	(	PUNCT
emaj-143	141	16	respondent	respondent	NOUN
emaj-143	141	17	)	)	PUNCT
emaj-143	141	18	grouping	group	VERB
emaj-143	141	19	with	with	ADP
emaj-143	141	20	the	the	DET
emaj-143	141	21	k	k	NOUN
emaj-143	141	22	-	-	PUNCT
emaj-143	141	23	means	means	NOUN
emaj-143	141	24	method	method	NOUN
emaj-143	141	25	(	(	PUNCT
emaj-143	141	26	where	where	SCONJ
emaj-143	141	27	k=3	k=3	NOUN
emaj-143	141	28	)	)	PUNCT
emaj-143	141	29	,	,	PUNCT
emaj-143	141	30	as	as	SCONJ
emaj-143	141	31	shown	show	VERB
emaj-143	141	32	in	in	ADP
emaj-143	141	33	figures	figure	NOUN
emaj-143	141	34	7	7	NUM
emaj-143	141	35	and	and	CCONJ
emaj-143	141	36	8	8	NUM
emaj-143	141	37	.	.	X
emaj-143	141	38	fig	fig	NOUN
emaj-143	141	39	.	.	PUNCT
emaj-143	142	1	7	7	X
emaj-143	142	2	.	.	X
emaj-143	142	3	object	object	NOUN
emaj-143	142	4	(	(	PUNCT
emaj-143	142	5	respondent	respondent	NOUN
emaj-143	142	6	)	)	PUNCT
emaj-143	142	7	grouping	group	VERB
emaj-143	142	8	with	with	ADP
emaj-143	142	9	the	the	DET
emaj-143	142	10	k	k	NOUN
emaj-143	142	11	-	-	PUNCT
emaj-143	142	12	means	means	NOUN
emaj-143	142	13	method	method	NOUN
emaj-143	142	14	in	in	ADP
emaj-143	142	15	respect	respect	NOUN
emaj-143	142	16	of	of	ADP
emaj-143	142	17	the	the	DET
emaj-143	142	18	assessed	assessed	ADJ
emaj-143	142	19	suitability	suitability	NOUN
emaj-143	142	20	of	of	ADP
emaj-143	142	21	selected	select	VERB
emaj-143	142	22	management	management	NOUN
emaj-143	142	23	accounting	accounting	NOUN
emaj-143	142	24	information	information	NOUN
emaj-143	142	25	in	in	ADP
emaj-143	142	26	poland	poland	PROPN
emaj-143	142	27	source	source	NOUN
emaj-143	142	28	:	:	PUNCT
emaj-143	142	29	authors	author	NOUN
emaj-143	142	30	’	'	PUNCT
emaj-143	142	31	own	own	ADJ
emaj-143	142	32	processing	processing	NOUN
emaj-143	142	33	in	in	ADP
emaj-143	142	34	the	the	DET
emaj-143	142	35	classification	classification	NOUN
emaj-143	142	36	into	into	ADP
emaj-143	142	37	three	three	NUM
emaj-143	142	38	clusters	cluster	NOUN
emaj-143	142	39	from	from	ADP
emaj-143	142	40	poland	poland	PROPN
emaj-143	142	41	,	,	PUNCT
emaj-143	142	42	we	we	PRON
emaj-143	142	43	observe	observe	VERB
emaj-143	142	44	a	a	DET
emaj-143	142	45	clear	clear	ADJ
emaj-143	142	46	division	division	NOUN
emaj-143	142	47	between	between	ADP
emaj-143	142	48	respondents	respondent	NOUN
emaj-143	142	49	who	who	PRON
emaj-143	142	50	evaluated	evaluate	VERB
emaj-143	142	51	the	the	DET
emaj-143	142	52	suitability	suitability	NOUN
emaj-143	142	53	of	of	ADP
emaj-143	142	54	selected	select	VERB
emaj-143	142	55	management	management	NOUN
emaj-143	142	56	accounting	accounting	NOUN
emaj-143	142	57	information	information	NOUN
emaj-143	142	58	as	as	ADP
emaj-143	142	59	poor	poor	ADJ
emaj-143	142	60	(	(	PUNCT
emaj-143	142	61	cluster	cluster	NOUN
emaj-143	142	62	1	1	NUM
emaj-143	142	63	)	)	PUNCT
emaj-143	142	64	and	and	CCONJ
emaj-143	142	65	as	as	ADV
emaj-143	142	66	high	high	ADJ
emaj-143	142	67	(	(	PUNCT
emaj-143	142	68	cluster	cluster	NOUN
emaj-143	142	69	3	3	NUM
emaj-143	142	70	)	)	PUNCT
emaj-143	142	71	,	,	PUNCT
emaj-143	142	72	establishing	establish	VERB
emaj-143	142	73	a	a	DET
emaj-143	142	74	border	border	NOUN
emaj-143	142	75	between	between	ADP
emaj-143	142	76	sceptics	sceptic	NOUN
emaj-143	142	77	and	and	CCONJ
emaj-143	142	78	supporters	supporter	NOUN
emaj-143	142	79	.	.	PUNCT
emaj-143	143	1	it	it	PRON
emaj-143	143	2	should	should	AUX
emaj-143	143	3	be	be	AUX
emaj-143	143	4	noted	note	VERB
emaj-143	143	5	that	that	SCONJ
emaj-143	143	6	these	these	DET
emaj-143	143	7	two	two	NUM
emaj-143	143	8	clusters	cluster	NOUN
emaj-143	143	9	differ	differ	VERB
emaj-143	143	10	in	in	ADP
emaj-143	143	11	terms	term	NOUN
emaj-143	143	12	of	of	ADP
emaj-143	143	13	the	the	DET
emaj-143	143	14	average	average	ADJ
emaj-143	143	15	assessments	assessment	NOUN
emaj-143	143	16	of	of	ADP
emaj-143	143	17	all	all	DET
emaj-143	143	18	information	information	NOUN
emaj-143	143	19	.	.	PUNCT
emaj-143	144	1	the	the	DET
emaj-143	144	2	third	third	ADJ
emaj-143	144	3	separated	separate	VERB
emaj-143	144	4	group	group	NOUN
emaj-143	144	5	(	(	PUNCT
emaj-143	144	6	cluster	cluster	NOUN
emaj-143	144	7	2	2	NUM
emaj-143	144	8	)	)	PUNCT
emaj-143	144	9	is	be	AUX
emaj-143	144	10	placed	place	VERB
emaj-143	144	11	between	between	ADP
emaj-143	144	12	the	the	DET
emaj-143	144	13	two	two	NUM
emaj-143	144	14	groups	group	NOUN
emaj-143	144	15	discussed	discuss	VERB
emaj-143	144	16	above	above	ADV
emaj-143	144	17	and	and	CCONJ
emaj-143	144	18	assesses	assess	VERB
emaj-143	144	19	the	the	DET
emaj-143	144	20	suitability	suitability	NOUN
emaj-143	144	21	of	of	ADP
emaj-143	144	22	the	the	DET
emaj-143	144	23	indicators	indicator	NOUN
emaj-143	144	24	as	as	ADP
emaj-143	144	25	high	high	ADJ
emaj-143	144	26	,	,	PUNCT
emaj-143	144	27	similar	similar	ADJ
emaj-143	144	28	to	to	ADP
emaj-143	144	29	cluster	cluster	NOUN
emaj-143	144	30	3	3	NUM
emaj-143	144	31	,	,	PUNCT
emaj-143	144	32	respectively	respectively	ADV
emaj-143	144	33	the	the	DET
emaj-143	144	34	suitability	suitability	NOUN
emaj-143	144	35	of	of	ADP
emaj-143	144	36	financial	financial	ADJ
emaj-143	144	37	and	and	CCONJ
emaj-143	144	38	budgetary	budgetary	ADJ
emaj-143	144	39	information	information	NOUN
emaj-143	144	40	as	as	ADP
emaj-143	144	41	poor	poor	ADJ
emaj-143	144	42	,	,	PUNCT
emaj-143	144	43	similar	similar	ADJ
emaj-143	144	44	to	to	ADP
emaj-143	144	45	cluster	cluster	NOUN
emaj-143	144	46	1	1	NUM
emaj-143	144	47	.	.	PUNCT
emaj-143	144	48	fig	fig	NOUN
emaj-143	144	49	.	.	PUNCT
emaj-143	145	1	8	8	X
emaj-143	145	2	.	.	X
emaj-143	145	3	object	object	NOUN
emaj-143	145	4	(	(	PUNCT
emaj-143	145	5	respondent	respondent	NOUN
emaj-143	145	6	)	)	PUNCT
emaj-143	145	7	grouping	group	VERB
emaj-143	145	8	with	with	ADP
emaj-143	145	9	the	the	DET
emaj-143	145	10	k	k	NOUN
emaj-143	145	11	-	-	PUNCT
emaj-143	145	12	means	means	NOUN
emaj-143	145	13	method	method	NOUN
emaj-143	145	14	in	in	ADP
emaj-143	145	15	respect	respect	NOUN
emaj-143	145	16	of	of	ADP
emaj-143	145	17	the	the	DET
emaj-143	145	18	assessed	assessed	ADJ
emaj-143	145	19	suitability	suitability	NOUN
emaj-143	145	20	of	of	ADP
emaj-143	145	21	selected	select	VERB
emaj-143	145	22	management	management	NOUN
emaj-143	145	23	accounting	accounting	NOUN
emaj-143	145	24	information	information	NOUN
emaj-143	145	25	in	in	ADP
emaj-143	145	26	romania	romania	PROPN
emaj-143	145	27	source	source	NOUN
emaj-143	145	28	:	:	PUNCT
emaj-143	145	29	authors	author	NOUN
emaj-143	145	30	’	'	PUNCT
emaj-143	145	31	own	own	ADJ
emaj-143	145	32	processing	processing	NOUN
emaj-143	145	33	.	.	PUNCT
emaj-143	146	1	in	in	ADP
emaj-143	146	2	the	the	DET
emaj-143	146	3	case	case	NOUN
emaj-143	146	4	of	of	ADP
emaj-143	146	5	romania	romania	PROPN
emaj-143	146	6	,	,	PUNCT
emaj-143	146	7	the	the	DET
emaj-143	146	8	division	division	NOUN
emaj-143	146	9	into	into	ADP
emaj-143	146	10	3	3	NUM
emaj-143	146	11	clusters	cluster	NOUN
emaj-143	146	12	indicates	indicate	VERB
emaj-143	146	13	three	three	NUM
emaj-143	146	14	groups	group	NOUN
emaj-143	146	15	of	of	ADP
emaj-143	146	16	managers	manager	NOUN
emaj-143	146	17	who	who	PRON
emaj-143	146	18	rated	rate	VERB
emaj-143	146	19	management	management	NOUN
emaj-143	146	20	accounting	accounting	NOUN
emaj-143	146	21	information	information	NOUN
emaj-143	146	22	as	as	ADP
emaj-143	146	23	a	a	DET
emaj-143	146	24	support	support	NOUN
emaj-143	146	25	of	of	ADP
emaj-143	146	26	management	management	NOUN
emaj-143	146	27	tasks	task	NOUN
emaj-143	146	28	as	as	ADP
emaj-143	146	29	poor	poor	ADJ
emaj-143	146	30	(	(	PUNCT
emaj-143	146	31	cluster	cluster	NOUN
emaj-143	146	32	1	1	NUM
emaj-143	146	33	)	)	PUNCT
emaj-143	146	34	,	,	PUNCT
emaj-143	146	35	high	high	ADJ
emaj-143	146	36	(	(	PUNCT
emaj-143	146	37	cluster	cluster	NOUN
emaj-143	146	38	2	2	NUM
emaj-143	146	39	)	)	PUNCT
emaj-143	146	40	,	,	PUNCT
emaj-143	146	41	and	and	CCONJ
emaj-143	146	42	moderate	moderate	ADJ
emaj-143	146	43	(	(	PUNCT
emaj-143	146	44	cluster	cluster	NOUN
emaj-143	146	45	3	3	NUM
emaj-143	146	46	)	)	PUNCT
emaj-143	146	47	.	.	PUNCT
emaj-143	147	1	hence	hence	ADV
emaj-143	147	2	we	we	PRON
emaj-143	147	3	can	can	AUX
emaj-143	147	4	define	define	VERB
emaj-143	147	5	three	three	NUM
emaj-143	147	6	manager	manager	NOUN
emaj-143	147	7	groups	group	NOUN
emaj-143	147	8	:	:	PUNCT
emaj-143	147	9	sceptics	sceptic	NOUN
emaj-143	147	10	,	,	PUNCT
emaj-143	147	11	supporters	supporter	NOUN
emaj-143	147	12	,	,	PUNCT
emaj-143	147	13	and	and	CCONJ
emaj-143	147	14	neutral	neutral	ADJ
emaj-143	147	15	.	.	PUNCT
emaj-143	148	1	the	the	DET
emaj-143	148	2	three	three	NUM
emaj-143	148	3	indicated	indicate	VERB
emaj-143	148	4	clusters	cluster	NOUN
emaj-143	148	5	differ	differ	VERB
emaj-143	148	6	in	in	ADP
emaj-143	148	7	terms	term	NOUN
emaj-143	148	8	of	of	ADP
emaj-143	148	9	average	average	ADJ
emaj-143	148	10	assessments	assessment	NOUN
emaj-143	148	11	.	.	PUNCT
emaj-143	149	1	as	as	ADP
emaj-143	149	2	a	a	DET
emaj-143	149	3	rule	rule	NOUN
emaj-143	149	4	,	,	PUNCT
emaj-143	149	5	the	the	DET
emaj-143	149	6	managers	manager	NOUN
emaj-143	149	7	from	from	ADP
emaj-143	149	8	the	the	DET
emaj-143	149	9	group	group	NOUN
emaj-143	149	10	who	who	PRON
emaj-143	149	11	evaluated	evaluate	VERB
emaj-143	149	12	the	the	DET
emaj-143	149	13	suitability	suitability	NOUN
emaj-143	149	14	of	of	ADP
emaj-143	149	15	financial	financial	ADJ
emaj-143	149	16	information	information	NOUN
emaj-143	149	17	as	as	ADP
emaj-143	149	18	high	high	ADJ
emaj-143	149	19	also	also	ADV
emaj-143	149	20	rated	rate	VERB
emaj-143	149	21	budgets	budget	NOUN
emaj-143	149	22	and	and	CCONJ
emaj-143	149	23	indicators	indicator	NOUN
emaj-143	149	24	as	as	ADP
emaj-143	149	25	high	high	ADJ
emaj-143	149	26	,	,	PUNCT
emaj-143	149	27	contrary	contrary	ADV
emaj-143	149	28	to	to	ADP
emaj-143	149	29	managers	manager	NOUN
emaj-143	149	30	from	from	ADP
emaj-143	149	31	the	the	DET
emaj-143	149	32	other	other	ADJ
emaj-143	149	33	group	group	NOUN
emaj-143	149	34	.	.	PUNCT
emaj-143	150	1	the	the	DET
emaj-143	150	2	exception	exception	NOUN
emaj-143	150	3	is	be	AUX
emaj-143	150	4	financial	financial	ADJ
emaj-143	150	5	information	information	NOUN
emaj-143	150	6	,	,	PUNCT
emaj-143	150	7	which	which	PRON
emaj-143	150	8	was	be	AUX
emaj-143	150	9	judged	judge	VERB
emaj-143	150	10	as	as	ADP
emaj-143	150	11	high	high	ADJ
emaj-143	150	12	by	by	ADP
emaj-143	150	13	both	both	DET
emaj-143	150	14	manager	manager	NOUN
emaj-143	150	15	groups	group	NOUN
emaj-143	150	16	.	.	PUNCT
emaj-143	151	1	furthermore	furthermore	ADV
emaj-143	151	2	,	,	PUNCT
emaj-143	151	3	budgetary	budgetary	ADJ
emaj-143	151	4	data	datum	NOUN
emaj-143	151	5	&	&	CCONJ
emaj-143	151	6	variance	variance	NOUN
emaj-143	151	7	were	be	AUX
emaj-143	151	8	rated	rate	VERB
emaj-143	151	9	slightly	slightly	ADV
emaj-143	151	10	higher	high	ADJ
emaj-143	151	11	by	by	ADP
emaj-143	151	12	the	the	DET
emaj-143	151	13	group	group	NOUN
emaj-143	151	14	of	of	ADP
emaj-143	151	15	managers	manager	NOUN
emaj-143	151	16	called	call	VERB
emaj-143	151	17	sceptics	sceptic	NOUN
emaj-143	151	18	than	than	ADP
emaj-143	151	19	by	by	ADP
emaj-143	151	20	the	the	DET
emaj-143	151	21	group	group	NOUN
emaj-143	151	22	created	create	VERB
emaj-143	151	23	by	by	ADP
emaj-143	151	24	the	the	DET
emaj-143	151	25	so	so	ADV
emaj-143	151	26	-	-	PUNCT
emaj-143	151	27	called	call	VERB
emaj-143	151	28	“	"	PUNCT
emaj-143	151	29	neutral	neutral	ADJ
emaj-143	151	30	”	"	PUNCT
emaj-143	151	31	managers	manager	NOUN
emaj-143	151	32	.	.	PUNCT
emaj-143	152	1	tables	table	NOUN
emaj-143	152	2	3	3	NUM
emaj-143	152	3	and	and	CCONJ
emaj-143	152	4	4	4	NUM
emaj-143	152	5	present	present	ADJ
emaj-143	152	6	information	information	NOUN
emaj-143	152	7	on	on	ADP
emaj-143	152	8	the	the	DET
emaj-143	152	9	differences	difference	NOUN
emaj-143	152	10	in	in	ADP
emaj-143	152	11	the	the	DET
emaj-143	152	12	average	average	ADJ
emaj-143	152	13	answers	answer	NOUN
emaj-143	152	14	of	of	ADP
emaj-143	152	15	the	the	DET
emaj-143	152	16	three	three	NUM
emaj-143	152	17	groups	group	NOUN
emaj-143	152	18	for	for	ADP
emaj-143	152	19	each	each	PRON
emaj-143	152	20	of	of	ADP
emaj-143	152	21	the	the	DET
emaj-143	152	22	two	two	NUM
emaj-143	152	23	countries	country	NOUN
emaj-143	152	24	.	.	PUNCT
emaj-143	153	1	in	in	ADP
emaj-143	153	2	both	both	DET
emaj-143	153	3	countries	country	NOUN
emaj-143	153	4	,	,	PUNCT
emaj-143	153	5	the	the	DET
emaj-143	153	6	largest	large	ADJ
emaj-143	153	7	cluster	cluster	NOUN
emaj-143	153	8	is	be	AUX
emaj-143	153	9	the	the	DET
emaj-143	153	10	one	one	NUM
emaj-143	153	11	of	of	ADP
emaj-143	153	12	the	the	DET
emaj-143	153	13	supporters	supporter	NOUN
emaj-143	153	14	(	(	PUNCT
emaj-143	153	15	cf	cf	NOUN
emaj-143	153	16	.	.	PUNCT
emaj-143	153	17	table	table	NOUN
emaj-143	153	18	3	3	NUM
emaj-143	153	19	and	and	CCONJ
emaj-143	153	20	4	4	NUM
emaj-143	153	21	)	)	PUNCT
emaj-143	153	22	.	.	PUNCT
emaj-143	154	1	table	table	NOUN
emaj-143	154	2	3	3	NUM
emaj-143	154	3	:	:	PUNCT
emaj-143	154	4	the	the	DET
emaj-143	154	5	assessed	assessed	ADJ
emaj-143	154	6	suitability	suitability	NOUN
emaj-143	154	7	of	of	ADP
emaj-143	154	8	selected	select	VERB
emaj-143	154	9	management	management	NOUN
emaj-143	154	10	accounting	accounting	NOUN
emaj-143	154	11	information	information	NOUN
emaj-143	154	12	in	in	ADP
emaj-143	154	13	poland	poland	PROPN
emaj-143	154	14	source	source	NOUN
emaj-143	154	15	:	:	PUNCT
emaj-143	154	16	authors	author	NOUN
emaj-143	154	17	’	'	PUNCT
emaj-143	154	18	own	own	ADJ
emaj-143	154	19	processing	processing	NOUN
emaj-143	154	20	table	table	NOUN
emaj-143	154	21	4	4	NUM
emaj-143	154	22	:	:	PUNCT
emaj-143	154	23	the	the	DET
emaj-143	154	24	assessed	assessed	ADJ
emaj-143	154	25	suitability	suitability	NOUN
emaj-143	154	26	of	of	ADP
emaj-143	154	27	selected	select	VERB
emaj-143	154	28	management	management	NOUN
emaj-143	154	29	accounting	accounting	NOUN
emaj-143	154	30	information	information	NOUN
emaj-143	154	31	in	in	ADP
emaj-143	154	32	romania	romania	PROPN
emaj-143	154	33	source	source	NOUN
emaj-143	154	34	:	:	PUNCT
emaj-143	154	35	authors	author	NOUN
emaj-143	154	36	’	'	PUNCT
emaj-143	154	37	own	own	ADJ
emaj-143	154	38	processing	processing	NOUN
emaj-143	154	39	volume	volume	NOUN
emaj-143	154	40	7	7	NUM
emaj-143	154	41	no	no	DET
emaj-143	154	42	2	2	NUM
emaj-143	154	43	(	(	PUNCT
emaj-143	154	44	2017	2017	NUM
emaj-143	154	45	)	)	PUNCT
emaj-143	154	46	|	|	ADV
emaj-143	154	47	issn	issn	VERB
emaj-143	154	48	2158	2158	NUM
emaj-143	154	49	-	-	SYM
emaj-143	154	50	8708	8708	NUM
emaj-143	154	51	(	(	PUNCT
emaj-143	154	52	online	online	NOUN
emaj-143	154	53	)	)	PUNCT
emaj-143	155	1	|	|	ADV
emaj-143	155	2	doi	doi	X
emaj-143	155	3	10.5195	10.5195	NUM
emaj-143	155	4	/	/	SYM
emaj-143	155	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	155	6	|	|	ADV
emaj-143	155	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	155	8	comparative	comparative	ADJ
emaj-143	155	9	studies	study	NOUN
emaj-143	155	10	of	of	ADP
emaj-143	155	11	the	the	DET
emaj-143	155	12	use	use	NOUN
emaj-143	155	13	of	of	ADP
emaj-143	155	14	management	management	NOUN
emaj-143	155	15	accounting	accounting	NOUN
emaj-143	155	16	information	information	NOUN
emaj-143	155	17	page	page	NOUN
emaj-143	155	18	|6|	|6|	NOUN
emaj-143	155	19	emerging	emerge	VERB
emaj-143	155	20	markets	market	NOUN
emaj-143	155	21	journal	journal	NOUN
emaj-143	155	22	4	4	NUM
emaj-143	155	23	.	.	PUNCT
emaj-143	155	24	conclusions	conclusion	NOUN
emaj-143	155	25	the	the	DET
emaj-143	155	26	results	result	NOUN
emaj-143	155	27	of	of	ADP
emaj-143	155	28	the	the	DET
emaj-143	155	29	cluster	cluster	NOUN
emaj-143	155	30	analysis	analysis	NOUN
emaj-143	155	31	showed	show	VERB
emaj-143	155	32	that	that	SCONJ
emaj-143	155	33	management	management	NOUN
emaj-143	155	34	accounting	accounting	NOUN
emaj-143	155	35	information	information	NOUN
emaj-143	155	36	is	be	AUX
emaj-143	155	37	employed	employ	VERB
emaj-143	155	38	in	in	ADP
emaj-143	155	39	a	a	DET
emaj-143	155	40	similar	similar	ADJ
emaj-143	155	41	manner	manner	NOUN
emaj-143	155	42	in	in	ADP
emaj-143	155	43	the	the	DET
emaj-143	155	44	two	two	NUM
emaj-143	155	45	countries	country	NOUN
emaj-143	155	46	included	include	VERB
emaj-143	155	47	in	in	ADP
emaj-143	155	48	the	the	DET
emaj-143	155	49	study	study	NOUN
emaj-143	155	50	.	.	PUNCT
emaj-143	156	1	both	both	PRON
emaj-143	156	2	in	in	ADP
emaj-143	156	3	poland	poland	PROPN
emaj-143	156	4	and	and	CCONJ
emaj-143	156	5	in	in	ADP
emaj-143	156	6	romania	romania	PROPN
emaj-143	156	7	,	,	PUNCT
emaj-143	156	8	the	the	DET
emaj-143	156	9	agglomerative	agglomerative	ADJ
emaj-143	156	10	method	method	NOUN
emaj-143	156	11	enabled	enable	VERB
emaj-143	156	12	the	the	DET
emaj-143	156	13	detection	detection	NOUN
emaj-143	156	14	of	of	ADP
emaj-143	156	15	very	very	ADV
emaj-143	156	16	similar	similar	ADJ
emaj-143	156	17	clusters	cluster	NOUN
emaj-143	156	18	of	of	ADP
emaj-143	156	19	responses	response	NOUN
emaj-143	156	20	within	within	ADP
emaj-143	156	21	the	the	DET
emaj-143	156	22	examined	examine	VERB
emaj-143	156	23	scope	scope	NOUN
emaj-143	156	24	.	.	PUNCT
emaj-143	157	1	therefore	therefore	ADV
emaj-143	157	2	,	,	PUNCT
emaj-143	157	3	it	it	PRON
emaj-143	157	4	is	be	AUX
emaj-143	157	5	possible	possible	ADJ
emaj-143	157	6	to	to	PART
emaj-143	157	7	isolate	isolate	VERB
emaj-143	157	8	managers	manager	NOUN
emaj-143	157	9	who	who	PRON
emaj-143	157	10	use	use	VERB
emaj-143	157	11	management	management	NOUN
emaj-143	157	12	accounting	accounting	NOUN
emaj-143	157	13	information	information	NOUN
emaj-143	157	14	rather	rather	ADV
emaj-143	157	15	for	for	ADP
emaj-143	157	16	control	control	NOUN
emaj-143	157	17	purposes	purpose	NOUN
emaj-143	157	18	and	and	CCONJ
emaj-143	157	19	managers	manager	NOUN
emaj-143	157	20	who	who	PRON
emaj-143	157	21	use	use	VERB
emaj-143	157	22	the	the	DET
emaj-143	157	23	respective	respective	ADJ
emaj-143	157	24	information	information	NOUN
emaj-143	157	25	for	for	ADP
emaj-143	157	26	decision	decision	NOUN
emaj-143	157	27	-	-	PUNCT
emaj-143	157	28	making	making	NOUN
emaj-143	157	29	and	and	CCONJ
emaj-143	157	30	strategy	strategy	NOUN
emaj-143	157	31	implementation	implementation	NOUN
emaj-143	157	32	.	.	PUNCT
emaj-143	158	1	in	in	ADP
emaj-143	158	2	both	both	DET
emaj-143	158	3	countries	country	NOUN
emaj-143	158	4	,	,	PUNCT
emaj-143	158	5	we	we	PRON
emaj-143	158	6	managed	manage	VERB
emaj-143	158	7	to	to	PART
emaj-143	158	8	separate	separate	VERB
emaj-143	158	9	groups	group	NOUN
emaj-143	158	10	with	with	ADP
emaj-143	158	11	similar	similar	ADJ
emaj-143	158	12	assessments	assessment	NOUN
emaj-143	158	13	of	of	ADP
emaj-143	158	14	management	management	NOUN
emaj-143	158	15	accounting	accounting	NOUN
emaj-143	158	16	information	information	NOUN
emaj-143	158	17	,	,	PUNCT
emaj-143	158	18	in	in	ADP
emaj-143	158	19	terms	term	NOUN
emaj-143	158	20	of	of	ADP
emaj-143	158	21	its	its	PRON
emaj-143	158	22	use	use	NOUN
emaj-143	158	23	and	and	CCONJ
emaj-143	158	24	usefulness	usefulness	NOUN
emaj-143	158	25	,	,	PUNCT
emaj-143	158	26	whereas	whereas	SCONJ
emaj-143	158	27	the	the	DET
emaj-143	158	28	high	high	ADJ
emaj-143	158	29	rating	rating	NOUN
emaj-143	158	30	cluster	cluster	NOUN
emaj-143	158	31	was	be	AUX
emaj-143	158	32	larger	large	ADJ
emaj-143	158	33	than	than	ADP
emaj-143	158	34	the	the	DET
emaj-143	158	35	other	other	ADJ
emaj-143	158	36	groups	group	NOUN
emaj-143	158	37	.	.	PUNCT
emaj-143	159	1	we	we	PRON
emaj-143	159	2	found	find	VERB
emaj-143	159	3	minor	minor	ADJ
emaj-143	159	4	differences	difference	NOUN
emaj-143	159	5	between	between	ADP
emaj-143	159	6	the	the	DET
emaj-143	159	7	two	two	NUM
emaj-143	159	8	countries	country	NOUN
emaj-143	159	9	included	include	VERB
emaj-143	159	10	in	in	ADP
emaj-143	159	11	the	the	DET
emaj-143	159	12	study	study	NOUN
emaj-143	159	13	,	,	PUNCT
emaj-143	159	14	regarding	regard	VERB
emaj-143	159	15	the	the	DET
emaj-143	159	16	assessed	assessed	ADJ
emaj-143	159	17	usefulness	usefulness	NOUN
emaj-143	159	18	of	of	ADP
emaj-143	159	19	management	management	NOUN
emaj-143	159	20	accounting	accounting	NOUN
emaj-143	159	21	information	information	NOUN
emaj-143	159	22	,	,	PUNCT
emaj-143	159	23	i.e.	i.e.	X
emaj-143	159	24	the	the	DET
emaj-143	159	25	types	type	NOUN
emaj-143	159	26	of	of	ADP
emaj-143	159	27	clusters	cluster	NOUN
emaj-143	159	28	were	be	AUX
emaj-143	159	29	different	different	ADJ
emaj-143	159	30	,	,	PUNCT
emaj-143	159	31	at	at	ADP
emaj-143	159	32	the	the	DET
emaj-143	159	33	higher	high	ADJ
emaj-143	159	34	level	level	NOUN
emaj-143	159	35	of	of	ADP
emaj-143	159	36	agglomeration	agglomeration	NOUN
emaj-143	159	37	.	.	PUNCT
emaj-143	160	1	in	in	ADP
emaj-143	160	2	poland	poland	PROPN
emaj-143	160	3	,	,	PUNCT
emaj-143	160	4	the	the	DET
emaj-143	160	5	first	first	ADJ
emaj-143	160	6	cluster	cluster	NOUN
emaj-143	160	7	consisted	consist	VERB
emaj-143	160	8	of	of	ADP
emaj-143	160	9	financial	financial	ADJ
emaj-143	160	10	information	information	NOUN
emaj-143	160	11	and	and	CCONJ
emaj-143	160	12	budgetary	budgetary	ADJ
emaj-143	160	13	data	datum	NOUN
emaj-143	160	14	,	,	PUNCT
emaj-143	160	15	while	while	SCONJ
emaj-143	160	16	the	the	DET
emaj-143	160	17	second	second	ADJ
emaj-143	160	18	one	one	NOUN
emaj-143	160	19	–	–	PUNCT
emaj-143	160	20	of	of	ADP
emaj-143	160	21	nonfinancial	nonfinancial	ADJ
emaj-143	160	22	indicators	indicator	NOUN
emaj-143	160	23	,	,	PUNCT
emaj-143	160	24	while	while	SCONJ
emaj-143	160	25	in	in	ADP
emaj-143	160	26	romania	romania	PROPN
emaj-143	160	27	,	,	PUNCT
emaj-143	160	28	the	the	DET
emaj-143	160	29	first	first	ADJ
emaj-143	160	30	cluster	cluster	NOUN
emaj-143	160	31	included	include	VERB
emaj-143	160	32	solely	solely	ADV
emaj-143	160	33	financial	financial	ADJ
emaj-143	160	34	information	information	NOUN
emaj-143	160	35	,	,	PUNCT
emaj-143	160	36	and	and	CCONJ
emaj-143	160	37	the	the	DET
emaj-143	160	38	second	second	ADJ
emaj-143	160	39	one	one	NUM
emaj-143	160	40	budgetary	budgetary	ADJ
emaj-143	160	41	data	datum	NOUN
emaj-143	160	42	&	&	CCONJ
emaj-143	160	43	variance	variance	NOUN
emaj-143	160	44	analysis	analysis	NOUN
emaj-143	160	45	,	,	PUNCT
emaj-143	160	46	as	as	ADV
emaj-143	160	47	well	well	ADV
emaj-143	160	48	as	as	ADP
emaj-143	160	49	non	non	ADJ
emaj-143	160	50	-	-	ADJ
emaj-143	160	51	financial	financial	ADJ
emaj-143	160	52	indicators	indicator	NOUN
emaj-143	160	53	.	.	PUNCT
emaj-143	161	1	as	as	ADP
emaj-143	161	2	a	a	DET
emaj-143	161	3	result	result	NOUN
emaj-143	161	4	,	,	PUNCT
emaj-143	161	5	it	it	PRON
emaj-143	161	6	can	can	AUX
emaj-143	161	7	be	be	AUX
emaj-143	161	8	concluded	conclude	VERB
emaj-143	161	9	that	that	SCONJ
emaj-143	161	10	managers	manager	NOUN
emaj-143	161	11	focus	focus	VERB
emaj-143	161	12	in	in	ADP
emaj-143	161	13	both	both	DET
emaj-143	161	14	countries	country	NOUN
emaj-143	161	15	rather	rather	ADV
emaj-143	161	16	on	on	ADP
emaj-143	161	17	financial	financial	ADJ
emaj-143	161	18	data	datum	NOUN
emaj-143	161	19	.	.	PUNCT
emaj-143	162	1	in	in	ADP
emaj-143	162	2	the	the	DET
emaj-143	162	3	case	case	NOUN
emaj-143	162	4	of	of	ADP
emaj-143	162	5	the	the	DET
emaj-143	162	6	managers	manager	NOUN
emaj-143	162	7	in	in	ADP
emaj-143	162	8	poland	poland	PROPN
emaj-143	162	9	,	,	PUNCT
emaj-143	162	10	budgetary	budgetary	ADJ
emaj-143	162	11	data	datum	NOUN
emaj-143	162	12	&	&	CCONJ
emaj-143	162	13	variance	variance	NOUN
emaj-143	162	14	analysis	analysis	NOUN
emaj-143	162	15	belonged	belong	VERB
emaj-143	162	16	to	to	ADP
emaj-143	162	17	the	the	DET
emaj-143	162	18	same	same	ADJ
emaj-143	162	19	group	group	NOUN
emaj-143	162	20	as	as	ADP
emaj-143	162	21	financial	financial	ADJ
emaj-143	162	22	information	information	NOUN
emaj-143	162	23	,	,	PUNCT
emaj-143	162	24	and	and	CCONJ
emaj-143	162	25	were	be	AUX
emaj-143	162	26	used	use	VERB
emaj-143	162	27	both	both	PRON
emaj-143	162	28	for	for	ADP
emaj-143	162	29	the	the	DET
emaj-143	162	30	support	support	NOUN
emaj-143	162	31	of	of	ADP
emaj-143	162	32	tasks	task	NOUN
emaj-143	162	33	associated	associate	VERB
emaj-143	162	34	with	with	ADP
emaj-143	162	35	planning	planning	NOUN
emaj-143	162	36	as	as	ADV
emaj-143	162	37	well	well	ADV
emaj-143	162	38	as	as	ADP
emaj-143	162	39	for	for	ADP
emaj-143	162	40	control	control	NOUN
emaj-143	162	41	tasks	task	NOUN
emaj-143	162	42	.	.	PUNCT
emaj-143	163	1	in	in	ADP
emaj-143	163	2	romania	romania	PROPN
emaj-143	163	3	,	,	PUNCT
emaj-143	163	4	budgetary	budgetary	ADJ
emaj-143	163	5	data	datum	NOUN
emaj-143	163	6	&	&	CCONJ
emaj-143	163	7	variance	variance	NOUN
emaj-143	163	8	analysis	analysis	NOUN
emaj-143	163	9	belonged	belong	VERB
emaj-143	163	10	to	to	ADP
emaj-143	163	11	the	the	DET
emaj-143	163	12	same	same	ADJ
emaj-143	163	13	group	group	NOUN
emaj-143	163	14	as	as	ADP
emaj-143	163	15	the	the	DET
emaj-143	163	16	indicators	indicator	NOUN
emaj-143	163	17	.	.	PUNCT
emaj-143	164	1	the	the	DET
emaj-143	164	2	high	high	ADJ
emaj-143	164	3	similarity	similarity	NOUN
emaj-143	164	4	in	in	ADP
emaj-143	164	5	the	the	DET
emaj-143	164	6	use	use	NOUN
emaj-143	164	7	of	of	ADP
emaj-143	164	8	management	management	NOUN
emaj-143	164	9	accounting	accounting	NOUN
emaj-143	164	10	information	information	NOUN
emaj-143	164	11	by	by	ADP
emaj-143	164	12	managers	manager	NOUN
emaj-143	164	13	can	can	AUX
emaj-143	164	14	be	be	AUX
emaj-143	164	15	explained	explain	VERB
emaj-143	164	16	by	by	ADP
emaj-143	164	17	the	the	DET
emaj-143	164	18	isomorphism	isomorphism	NOUN
emaj-143	164	19	and	and	CCONJ
emaj-143	164	20	the	the	DET
emaj-143	164	21	economic	economic	ADJ
emaj-143	164	22	situation	situation	NOUN
emaj-143	164	23	in	in	ADP
emaj-143	164	24	both	both	DET
emaj-143	164	25	countries	country	NOUN
emaj-143	164	26	.	.	PUNCT
emaj-143	165	1	management	management	NOUN
emaj-143	165	2	accounting	accounting	NOUN
emaj-143	165	3	systems	system	NOUN
emaj-143	165	4	in	in	ADP
emaj-143	165	5	companies	company	NOUN
emaj-143	165	6	operating	operate	VERB
emaj-143	165	7	in	in	ADP
emaj-143	165	8	poland	poland	PROPN
emaj-143	165	9	and	and	CCONJ
emaj-143	165	10	romania	romania	PROPN
emaj-143	165	11	are	be	AUX
emaj-143	165	12	strongly	strongly	ADV
emaj-143	165	13	influenced	influence	VERB
emaj-143	165	14	by	by	ADP
emaj-143	165	15	the	the	DET
emaj-143	165	16	mechanisms	mechanism	NOUN
emaj-143	165	17	of	of	ADP
emaj-143	165	18	isomorphism	isomorphism	NOUN
emaj-143	165	19	,	,	PUNCT
emaj-143	165	20	both	both	PRON
emaj-143	165	21	coercive	coercive	ADJ
emaj-143	165	22	,	,	PUNCT
emaj-143	165	23	normative	normative	ADJ
emaj-143	165	24	,	,	PUNCT
emaj-143	165	25	and	and	CCONJ
emaj-143	165	26	mimetic	mimetic	ADJ
emaj-143	165	27	,	,	PUNCT
emaj-143	165	28	which	which	PRON
emaj-143	165	29	lead	lead	VERB
emaj-143	165	30	to	to	ADP
emaj-143	165	31	system	system	NOUN
emaj-143	165	32	homogeneity	homogeneity	NOUN
emaj-143	165	33	.	.	PUNCT
emaj-143	166	1	coercive	coercive	ADJ
emaj-143	166	2	pressure	pressure	NOUN
emaj-143	166	3	is	be	AUX
emaj-143	166	4	translated	translate	VERB
emaj-143	166	5	in	in	ADP
emaj-143	166	6	the	the	DET
emaj-143	166	7	transfer	transfer	NOUN
emaj-143	166	8	of	of	ADP
emaj-143	166	9	management	management	NOUN
emaj-143	166	10	accounting	accounting	NOUN
emaj-143	166	11	methods	method	NOUN
emaj-143	166	12	and	and	CCONJ
emaj-143	166	13	tools	tool	NOUN
emaj-143	166	14	by	by	ADP
emaj-143	166	15	multinational	multinational	ADJ
emaj-143	166	16	corporations	corporation	NOUN
emaj-143	166	17	and	and	CCONJ
emaj-143	166	18	foreign	foreign	ADJ
emaj-143	166	19	companies	company	NOUN
emaj-143	166	20	to	to	ADP
emaj-143	166	21	subsidiaries	subsidiary	NOUN
emaj-143	166	22	operating	operate	VERB
emaj-143	166	23	in	in	ADP
emaj-143	166	24	poland	poland	PROPN
emaj-143	166	25	and	and	CCONJ
emaj-143	166	26	romania	romania	PROPN
emaj-143	166	27	.	.	PUNCT
emaj-143	167	1	this	this	DET
emaj-143	167	2	mechanism	mechanism	NOUN
emaj-143	167	3	is	be	AUX
emaj-143	167	4	also	also	ADV
emaj-143	167	5	related	relate	VERB
emaj-143	167	6	to	to	ADP
emaj-143	167	7	the	the	DET
emaj-143	167	8	harmonization	harmonization	NOUN
emaj-143	167	9	of	of	ADP
emaj-143	167	10	accounting	accounting	NOUN
emaj-143	167	11	and	and	CCONJ
emaj-143	167	12	financial	financial	ADJ
emaj-143	167	13	reporting	reporting	NOUN
emaj-143	167	14	rules	rule	NOUN
emaj-143	167	15	,	,	PUNCT
emaj-143	167	16	imposed	impose	VERB
emaj-143	167	17	in	in	ADP
emaj-143	167	18	the	the	DET
emaj-143	167	19	two	two	NUM
emaj-143	167	20	countries	country	NOUN
emaj-143	167	21	by	by	ADP
emaj-143	167	22	their	their	PRON
emaj-143	167	23	eu	eu	PROPN
emaj-143	167	24	membership	membership	NOUN
emaj-143	167	25	.	.	PUNCT
emaj-143	168	1	professionalization	professionalization	NOUN
emaj-143	168	2	,	,	PUNCT
emaj-143	168	3	academic	academic	ADJ
emaj-143	168	4	education	education	NOUN
emaj-143	168	5	and	and	CCONJ
emaj-143	168	6	vocational	vocational	ADJ
emaj-143	168	7	training	training	NOUN
emaj-143	168	8	(	(	PUNCT
emaj-143	168	9	normative	normative	ADJ
emaj-143	168	10	isomorphism	isomorphism	NOUN
emaj-143	168	11	)	)	PUNCT
emaj-143	168	12	are	be	AUX
emaj-143	168	13	further	further	ADJ
emaj-143	168	14	factors	factor	NOUN
emaj-143	168	15	contributing	contribute	VERB
emaj-143	168	16	to	to	ADP
emaj-143	168	17	the	the	DET
emaj-143	168	18	similar	similar	ADJ
emaj-143	168	19	use	use	NOUN
emaj-143	168	20	of	of	ADP
emaj-143	168	21	management	management	NOUN
emaj-143	168	22	accounting	accounting	NOUN
emaj-143	168	23	information	information	NOUN
emaj-143	168	24	in	in	ADP
emaj-143	168	25	companies	company	NOUN
emaj-143	168	26	operating	operate	VERB
emaj-143	168	27	in	in	ADP
emaj-143	168	28	poland	poland	PROPN
emaj-143	168	29	and	and	CCONJ
emaj-143	168	30	romania	romania	PROPN
emaj-143	168	31	.	.	PUNCT
emaj-143	169	1	this	this	PRON
emaj-143	169	2	applies	apply	VERB
emaj-143	169	3	both	both	PRON
emaj-143	169	4	to	to	ADP
emaj-143	169	5	companies	company	NOUN
emaj-143	169	6	with	with	ADP
emaj-143	169	7	local	local	ADJ
emaj-143	169	8	capital	capital	NOUN
emaj-143	169	9	and	and	CCONJ
emaj-143	169	10	to	to	ADP
emaj-143	169	11	foreign	foreign	ADJ
emaj-143	169	12	ones	one	NOUN
emaj-143	169	13	.	.	PUNCT
emaj-143	170	1	the	the	DET
emaj-143	170	2	influence	influence	NOUN
emaj-143	170	3	of	of	ADP
emaj-143	170	4	advisory	advisory	ADJ
emaj-143	170	5	firms	firm	NOUN
emaj-143	170	6	and	and	CCONJ
emaj-143	170	7	copying	copying	NOUN
emaj-143	170	8	practices	practice	NOUN
emaj-143	170	9	(	(	PUNCT
emaj-143	170	10	mimetic	mimetic	ADJ
emaj-143	170	11	isomorphism	isomorphism	NOUN
emaj-143	170	12	)	)	PUNCT
emaj-143	170	13	is	be	AUX
emaj-143	170	14	another	another	DET
emaj-143	170	15	factor	factor	NOUN
emaj-143	170	16	,	,	PUNCT
emaj-143	170	17	which	which	PRON
emaj-143	170	18	strongly	strongly	ADV
emaj-143	170	19	influences	influence	VERB
emaj-143	170	20	the	the	DET
emaj-143	170	21	shape	shape	NOUN
emaj-143	170	22	of	of	ADP
emaj-143	170	23	management	management	NOUN
emaj-143	170	24	accounting	accounting	NOUN
emaj-143	170	25	information	information	NOUN
emaj-143	170	26	in	in	ADP
emaj-143	170	27	companies	company	NOUN
emaj-143	170	28	operating	operate	VERB
emaj-143	170	29	in	in	ADP
emaj-143	170	30	such	such	ADJ
emaj-143	170	31	young	young	ADJ
emaj-143	170	32	market	market	NOUN
emaj-143	170	33	economies	economy	NOUN
emaj-143	170	34	.	.	PUNCT
emaj-143	171	1	management	management	NOUN
emaj-143	171	2	accounting	accounting	NOUN
emaj-143	171	3	methods	method	NOUN
emaj-143	171	4	used	use	VERB
emaj-143	171	5	in	in	ADP
emaj-143	171	6	companies	company	NOUN
emaj-143	171	7	operating	operate	VERB
emaj-143	171	8	in	in	ADP
emaj-143	171	9	the	the	DET
emaj-143	171	10	researched	research	VERB
emaj-143	171	11	countries	country	NOUN
emaj-143	171	12	are	be	AUX
emaj-143	171	13	therefore	therefore	ADV
emaj-143	171	14	copied	copy	VERB
emaj-143	171	15	from	from	ADP
emaj-143	171	16	the	the	DET
emaj-143	171	17	models	model	NOUN
emaj-143	171	18	in	in	ADP
emaj-143	171	19	developed	develop	VERB
emaj-143	171	20	countries	country	NOUN
emaj-143	171	21	.	.	PUNCT
emaj-143	172	1	our	our	PRON
emaj-143	172	2	paper	paper	NOUN
emaj-143	172	3	contributes	contribute	VERB
emaj-143	172	4	to	to	ADP
emaj-143	172	5	a	a	DET
emaj-143	172	6	better	well	ADJ
emaj-143	172	7	understanding	understanding	NOUN
emaj-143	172	8	of	of	ADP
emaj-143	172	9	the	the	DET
emaj-143	172	10	management	management	NOUN
emaj-143	172	11	accounting	accounting	NOUN
emaj-143	172	12	use	use	NOUN
emaj-143	172	13	in	in	ADP
emaj-143	172	14	poland	poland	PROPN
emaj-143	172	15	and	and	CCONJ
emaj-143	172	16	romania	romania	PROPN
emaj-143	172	17	.	.	PUNCT
emaj-143	173	1	this	this	DET
emaj-143	173	2	comparison	comparison	NOUN
emaj-143	173	3	between	between	ADP
emaj-143	173	4	two	two	NUM
emaj-143	173	5	cee	cee	NOUN
emaj-143	173	6	countries	country	NOUN
emaj-143	173	7	fills	fill	VERB
emaj-143	173	8	the	the	DET
emaj-143	173	9	existing	exist	VERB
emaj-143	173	10	gap	gap	NOUN
emaj-143	173	11	in	in	ADP
emaj-143	173	12	the	the	DET
emaj-143	173	13	comparative	comparative	ADJ
emaj-143	173	14	studies	study	NOUN
emaj-143	173	15	of	of	ADP
emaj-143	173	16	management	management	NOUN
emaj-143	173	17	accounting	accounting	NOUN
emaj-143	173	18	and	and	CCONJ
emaj-143	173	19	is	be	AUX
emaj-143	173	20	useful	useful	ADJ
emaj-143	173	21	for	for	ADP
emaj-143	173	22	management	management	NOUN
emaj-143	173	23	accounting	accounting	NOUN
emaj-143	173	24	theory	theory	NOUN
emaj-143	173	25	,	,	PUNCT
emaj-143	173	26	as	as	ADV
emaj-143	173	27	well	well	ADV
emaj-143	173	28	as	as	ADP
emaj-143	173	29	for	for	ADP
emaj-143	173	30	corporate	corporate	ADJ
emaj-143	173	31	practices	practice	NOUN
emaj-143	173	32	of	of	ADP
emaj-143	173	33	companies	company	NOUN
emaj-143	173	34	operating	operate	VERB
emaj-143	173	35	in	in	ADP
emaj-143	173	36	the	the	DET
emaj-143	173	37	central	central	ADJ
emaj-143	173	38	and	and	CCONJ
emaj-143	173	39	eastern	eastern	ADJ
emaj-143	173	40	europe	europe	PROPN
emaj-143	173	41	(	(	PUNCT
emaj-143	173	42	sees	see	VERB
emaj-143	173	43	endenich	endenich	PROPN
emaj-143	173	44	et	et	PROPN
emaj-143	173	45	al	al	PROPN
emaj-143	173	46	.	.	PROPN
emaj-143	173	47	,	,	PUNCT
emaj-143	173	48	2011	2011	NUM
emaj-143	173	49	)	)	PUNCT
emaj-143	173	50	.	.	PUNCT
emaj-143	174	1	it	it	PRON
emaj-143	174	2	confirms	confirm	VERB
emaj-143	174	3	the	the	DET
emaj-143	174	4	findings	finding	NOUN
emaj-143	174	5	on	on	ADP
emaj-143	174	6	the	the	DET
emaj-143	174	7	impact	impact	NOUN
emaj-143	174	8	of	of	ADP
emaj-143	174	9	isomorphism	isomorphism	NOUN
emaj-143	174	10	on	on	ADP
emaj-143	174	11	similarities	similarity	NOUN
emaj-143	174	12	in	in	ADP
emaj-143	174	13	the	the	DET
emaj-143	174	14	design	design	NOUN
emaj-143	174	15	and	and	CCONJ
emaj-143	174	16	use	use	NOUN
emaj-143	174	17	of	of	ADP
emaj-143	174	18	management	management	NOUN
emaj-143	174	19	accounting	accounting	NOUN
emaj-143	174	20	systems	system	NOUN
emaj-143	174	21	(	(	PUNCT
emaj-143	174	22	see	see	VERB
emaj-143	174	23	granlund	granlund	NOUN
emaj-143	174	24	and	and	CCONJ
emaj-143	174	25	lukka	lukka	PROPN
emaj-143	174	26	,	,	PUNCT
emaj-143	174	27	1998	1998	NUM
emaj-143	174	28	;	;	PUNCT
emaj-143	174	29	granlund	granlund	NOUN
emaj-143	174	30	,	,	PUNCT
emaj-143	174	31	2001	2001	NUM
emaj-143	174	32	)	)	PUNCT
emaj-143	174	33	.	.	PUNCT
emaj-143	175	1	as	as	ADP
emaj-143	175	2	to	to	ADP
emaj-143	175	3	the	the	DET
emaj-143	175	4	limits	limit	NOUN
emaj-143	175	5	of	of	ADP
emaj-143	175	6	the	the	DET
emaj-143	175	7	research	research	NOUN
emaj-143	175	8	,	,	PUNCT
emaj-143	175	9	we	we	PRON
emaj-143	175	10	should	should	AUX
emaj-143	175	11	point	point	VERB
emaj-143	175	12	to	to	ADP
emaj-143	175	13	the	the	DET
emaj-143	175	14	small	small	ADJ
emaj-143	175	15	number	number	NOUN
emaj-143	175	16	of	of	ADP
emaj-143	175	17	responses	response	NOUN
emaj-143	175	18	we	we	PRON
emaj-143	175	19	relied	rely	VERB
emaj-143	175	20	on	on	ADP
emaj-143	175	21	,	,	PUNCT
emaj-143	175	22	which	which	PRON
emaj-143	175	23	does	do	AUX
emaj-143	175	24	n’t	not	PART
emaj-143	175	25	allow	allow	VERB
emaj-143	175	26	us	we	PRON
emaj-143	175	27	to	to	PART
emaj-143	175	28	universalize	universalize	VERB
emaj-143	175	29	our	our	PRON
emaj-143	175	30	conclusions	conclusion	NOUN
emaj-143	175	31	.	.	PUNCT
emaj-143	176	1	moreover	moreover	ADV
emaj-143	176	2	,	,	PUNCT
emaj-143	176	3	the	the	DET
emaj-143	176	4	use	use	NOUN
emaj-143	176	5	of	of	ADP
emaj-143	176	6	questionnaire	questionnaire	NOUN
emaj-143	176	7	-	-	PUNCT
emaj-143	176	8	based	base	VERB
emaj-143	176	9	surveys	survey	NOUN
emaj-143	176	10	is	be	AUX
emaj-143	176	11	generally	generally	ADV
emaj-143	176	12	not	not	PART
emaj-143	176	13	sufficient	sufficient	ADJ
emaj-143	176	14	in	in	ADP
emaj-143	176	15	thoroughly	thoroughly	ADV
emaj-143	176	16	assessing	assess	VERB
emaj-143	176	17	the	the	DET
emaj-143	176	18	opinions	opinion	NOUN
emaj-143	176	19	of	of	ADP
emaj-143	176	20	the	the	DET
emaj-143	176	21	managers	manager	NOUN
emaj-143	176	22	.	.	PUNCT
emaj-143	177	1	a	a	DET
emaj-143	177	2	second	second	ADJ
emaj-143	177	3	research	research	NOUN
emaj-143	177	4	stage	stage	NOUN
emaj-143	177	5	,	,	PUNCT
emaj-143	177	6	consisting	consist	VERB
emaj-143	177	7	in	in	ADP
emaj-143	177	8	interviews	interview	NOUN
emaj-143	177	9	of	of	ADP
emaj-143	177	10	the	the	DET
emaj-143	177	11	questioned	question	VERB
emaj-143	177	12	managers	manager	NOUN
emaj-143	177	13	,	,	PUNCT
emaj-143	177	14	would	would	AUX
emaj-143	177	15	have	have	AUX
emaj-143	177	16	supported	support	VERB
emaj-143	177	17	the	the	DET
emaj-143	177	18	authors	author	NOUN
emaj-143	177	19	in	in	ADP
emaj-143	177	20	drawing	draw	VERB
emaj-143	177	21	a	a	DET
emaj-143	177	22	complete	complete	ADJ
emaj-143	177	23	picture	picture	NOUN
emaj-143	177	24	of	of	ADP
emaj-143	177	25	the	the	DET
emaj-143	177	26	use	use	NOUN
emaj-143	177	27	of	of	ADP
emaj-143	177	28	management	management	NOUN
emaj-143	177	29	accounting	accounting	NOUN
emaj-143	177	30	.	.	PUNCT
emaj-143	178	1	references	reference	NOUN
emaj-143	178	2	ahrens	ahren	NOUN
emaj-143	178	3	,	,	PUNCT
emaj-143	178	4	t.	t.	PROPN
emaj-143	178	5	(	(	PUNCT
emaj-143	178	6	1996	1996	NUM
emaj-143	178	7	)	)	PUNCT
emaj-143	178	8	.	.	PUNCT
emaj-143	179	1	styles	style	NOUN
emaj-143	179	2	of	of	ADP
emaj-143	179	3	accountability	accountability	NOUN
emaj-143	179	4	.	.	PUNCT
emaj-143	180	1	accounting	accounting	NOUN
emaj-143	180	2	,	,	PUNCT
emaj-143	180	3	organizations	organization	NOUN
emaj-143	180	4	and	and	CCONJ
emaj-143	180	5	society	society	NOUN
emaj-143	180	6	,	,	PUNCT
emaj-143	180	7	21(2/3	21(2/3	NUM
emaj-143	180	8	)	)	PUNCT
emaj-143	180	9	,	,	PUNCT
emaj-143	180	10	139–73	139–73	PROPN
emaj-143	180	11	.	.	PUNCT
emaj-143	181	1	albu	albu	PROPN
emaj-143	181	2	,	,	PUNCT
emaj-143	181	3	c.	c.	PROPN
emaj-143	181	4	n.	n.	PROPN
emaj-143	181	5	,	,	PUNCT
emaj-143	181	6	&	&	CCONJ
emaj-143	181	7	albu	albu	PROPN
emaj-143	181	8	,	,	PUNCT
emaj-143	181	9	n.	n.	PROPN
emaj-143	181	10	(	(	PUNCT
emaj-143	181	11	2012	2012	NUM
emaj-143	181	12	)	)	PUNCT
emaj-143	181	13	.	.	PUNCT
emaj-143	182	1	factors	factor	NOUN
emaj-143	182	2	associated	associate	VERB
emaj-143	182	3	with	with	ADP
emaj-143	182	4	the	the	DET
emaj-143	182	5	adoption	adoption	NOUN
emaj-143	182	6	and	and	CCONJ
emaj-143	182	7	use	use	NOUN
emaj-143	182	8	of	of	ADP
emaj-143	182	9	management	management	NOUN
emaj-143	182	10	accounting	accounting	NOUN
emaj-143	182	11	techniques	technique	NOUN
emaj-143	182	12	in	in	ADP
emaj-143	182	13	developing	develop	VERB
emaj-143	182	14	countries	country	NOUN
emaj-143	182	15	:	:	PUNCT
emaj-143	182	16	the	the	DET
emaj-143	182	17	case	case	NOUN
emaj-143	182	18	of	of	ADP
emaj-143	182	19	romania	romania	PROPN
emaj-143	182	20	.	.	PUNCT
emaj-143	183	1	journal	journal	PROPN
emaj-143	183	2	of	of	ADP
emaj-143	183	3	international	international	ADJ
emaj-143	183	4	financial	financial	ADJ
emaj-143	183	5	management	management	NOUN
emaj-143	183	6	&	&	CCONJ
emaj-143	183	7	accounting	accounting	NOUN
emaj-143	183	8	,	,	PUNCT
emaj-143	183	9	23(3	23(3	NUM
emaj-143	183	10	)	)	PUNCT
emaj-143	183	11	,	,	PUNCT
emaj-143	183	12	50	50	NUM
emaj-143	183	13	-	-	SYM
emaj-143	183	14	69	69	NUM
emaj-143	183	15	.	.	PUNCT
emaj-143	184	1	chow	chow	PROPN
emaj-143	184	2	,	,	PUNCT
emaj-143	184	3	c.	c.	PROPN
emaj-143	184	4	w.	w.	PROPN
emaj-143	184	5	,	,	PUNCT
emaj-143	184	6	kato	kato	PROPN
emaj-143	184	7	,	,	PUNCT
emaj-143	184	8	y.	y.	PROPN
emaj-143	184	9	,	,	PUNCT
emaj-143	184	10	&	&	CCONJ
emaj-143	184	11	merchant	merchant	PROPN
emaj-143	184	12	,	,	PUNCT
emaj-143	184	13	k.	k.	PROPN
emaj-143	184	14	a.	a.	PROPN
emaj-143	184	15	(	(	PUNCT
emaj-143	184	16	1996	1996	NUM
emaj-143	184	17	)	)	PUNCT
emaj-143	184	18	.	.	PUNCT
emaj-143	185	1	the	the	DET
emaj-143	185	2	use	use	NOUN
emaj-143	185	3	of	of	ADP
emaj-143	185	4	organizational	organizational	ADJ
emaj-143	185	5	controls	control	NOUN
emaj-143	185	6	and	and	CCONJ
emaj-143	185	7	their	their	PRON
emaj-143	185	8	effects	effect	NOUN
emaj-143	185	9	on	on	ADP
emaj-143	185	10	data	datum	NOUN
emaj-143	185	11	manipulation	manipulation	NOUN
emaj-143	185	12	and	and	CCONJ
emaj-143	185	13	management	management	NOUN
emaj-143	185	14	myopia	myopia	NOUN
emaj-143	185	15	:	:	PUNCT
emaj-143	185	16	a	a	DET
emaj-143	185	17	japan	japan	PROPN
emaj-143	185	18	vs.	vs.	ADP
emaj-143	185	19	us	us	PROPN
emaj-143	185	20	comparison	comparison	NOUN
emaj-143	185	21	.	.	PUNCT
emaj-143	186	1	accounting	accounting	NOUN
emaj-143	186	2	organizations	organization	NOUN
emaj-143	186	3	and	and	CCONJ
emaj-143	186	4	society	society	NOUN
emaj-143	186	5	,	,	PUNCT
emaj-143	186	6	21(2/3	21(2/3	NUM
emaj-143	186	7	)	)	PUNCT
emaj-143	186	8	,	,	PUNCT
emaj-143	186	9	175–92	175–92	NUM
emaj-143	186	10	.	.	PUNCT
emaj-143	187	1	dimaggio	dimaggio	PROPN
emaj-143	187	2	,	,	PUNCT
emaj-143	187	3	p.	p.	PROPN
emaj-143	187	4	j.	j.	PROPN
emaj-143	187	5	,	,	PUNCT
emaj-143	187	6	&	&	CCONJ
emaj-143	187	7	powell	powell	PROPN
emaj-143	187	8	,	,	PUNCT
emaj-143	187	9	w.	w.	PROPN
emaj-143	187	10	w.	w.	PROPN
emaj-143	187	11	(	(	PUNCT
emaj-143	187	12	1983	1983	NUM
emaj-143	187	13	)	)	PUNCT
emaj-143	187	14	.	.	PUNCT
emaj-143	188	1	the	the	DET
emaj-143	188	2	iron	iron	NOUN
emaj-143	188	3	cage	cage	NOUN
emaj-143	188	4	revisited	revisit	VERB
emaj-143	188	5	:	:	PUNCT
emaj-143	188	6	institutional	institutional	ADJ
emaj-143	188	7	isomorphism	isomorphism	NOUN
emaj-143	188	8	and	and	CCONJ
emaj-143	188	9	collective	collective	ADJ
emaj-143	188	10	rationality	rationality	NOUN
emaj-143	188	11	in	in	ADP
emaj-143	188	12	organisational	organisational	ADJ
emaj-143	188	13	fields	field	NOUN
emaj-143	188	14	.	.	PUNCT
emaj-143	189	1	american	american	ADJ
emaj-143	189	2	sociological	sociological	PROPN
emaj-143	189	3	review	review	PROPN
emaj-143	189	4	,	,	PUNCT
emaj-143	189	5	48	48	NUM
emaj-143	189	6	,	,	PUNCT
emaj-143	189	7	147	147	NUM
emaj-143	189	8	-	-	SYM
emaj-143	189	9	160	160	NUM
emaj-143	189	10	.	.	PUNCT
emaj-143	190	1	endenich	endenich	PROPN
emaj-143	190	2	,	,	PUNCT
emaj-143	190	3	c.	c.	PROPN
emaj-143	190	4	,	,	PUNCT
emaj-143	190	5	brandau	brandau	NOUN
emaj-143	190	6	,	,	PUNCT
emaj-143	190	7	m.	m.	NOUN
emaj-143	190	8	,	,	PUNCT
emaj-143	190	9	&	&	CCONJ
emaj-143	190	10	hofjna	hofjna	PROPN
emaj-143	190	11	,	,	PUNCT
emaj-143	190	12	a.	a.	NOUN
emaj-143	190	13	(	(	PUNCT
emaj-143	190	14	2011	2011	NUM
emaj-143	190	15	)	)	PUNCT
emaj-143	190	16	.	.	PUNCT
emaj-143	191	1	two	two	NUM
emaj-143	191	2	decades	decade	NOUN
emaj-143	191	3	of	of	ADP
emaj-143	191	4	research	research	NOUN
emaj-143	191	5	on	on	ADP
emaj-143	191	6	comparative	comparative	ADJ
emaj-143	191	7	management	management	NOUN
emaj-143	191	8	accounting	accounting	NOUN
emaj-143	191	9	-	-	PUNCT
emaj-143	191	10	achievements	achievement	NOUN
emaj-143	191	11	and	and	CCONJ
emaj-143	191	12	future	future	ADJ
emaj-143	191	13	directions	direction	NOUN
emaj-143	191	14	.	.	PUNCT
emaj-143	192	1	australian	australian	ADJ
emaj-143	192	2	accounting	accounting	NOUN
emaj-143	192	3	review	review	NOUN
emaj-143	192	4	,	,	PUNCT
emaj-143	192	5	59(21/4	59(21/4	NUM
emaj-143	192	6	)	)	PUNCT
emaj-143	192	7	,	,	PUNCT
emaj-143	192	8	365	365	NUM
emaj-143	192	9	-	-	SYM
emaj-143	192	10	382	382	NUM
emaj-143	192	11	.	.	PUNCT
emaj-143	193	1	granlund	granlund	NOUN
emaj-143	193	2	,	,	PUNCT
emaj-143	193	3	m.	m.	NOUN
emaj-143	193	4	(	(	PUNCT
emaj-143	193	5	2001	2001	NUM
emaj-143	193	6	)	)	PUNCT
emaj-143	193	7	.	.	PUNCT
emaj-143	194	1	towards	towards	ADP
emaj-143	194	2	explaining	explain	VERB
emaj-143	194	3	stability	stability	NOUN
emaj-143	194	4	in	in	ADP
emaj-143	194	5	and	and	CCONJ
emaj-143	194	6	around	around	ADP
emaj-143	194	7	management	management	NOUN
emaj-143	194	8	accounting	accounting	NOUN
emaj-143	194	9	systems	system	NOUN
emaj-143	194	10	.	.	PUNCT
emaj-143	195	1	management	management	NOUN
emaj-143	195	2	accounting	accounting	NOUN
emaj-143	195	3	research	research	NOUN
emaj-143	195	4	,	,	PUNCT
emaj-143	195	5	12	12	NUM
emaj-143	195	6	,	,	PUNCT
emaj-143	195	7	141166	141166	NUM
emaj-143	195	8	.	.	PUNCT
emaj-143	196	1	ganlund	ganlund	PROPN
emaj-143	196	2	,	,	PUNCT
emaj-143	196	3	m.	m.	NOUN
emaj-143	196	4	,	,	PUNCT
emaj-143	196	5	&	&	CCONJ
emaj-143	196	6	lukka	lukka	PROPN
emaj-143	196	7	,	,	PUNCT
emaj-143	196	8	k.	k.	PROPN
emaj-143	196	9	(	(	PUNCT
emaj-143	196	10	1998	1998	NUM
emaj-143	196	11	)	)	PUNCT
emaj-143	196	12	.	.	PUNCT
emaj-143	197	1	it`s	it`s	PROPN
emaj-143	198	1	a	a	DET
emaj-143	198	2	small	small	ADJ
emaj-143	198	3	world	world	NOUN
emaj-143	198	4	of	of	ADP
emaj-143	198	5	management	management	NOUN
emaj-143	198	6	accounting	accounting	NOUN
emaj-143	198	7	practices	practice	NOUN
emaj-143	198	8	.	.	PUNCT
emaj-143	199	1	journal	journal	NOUN
emaj-143	199	2	of	of	ADP
emaj-143	199	3	management	management	NOUN
emaj-143	199	4	accounting	accounting	NOUN
emaj-143	199	5	researches	research	NOUN
emaj-143	199	6	,	,	PUNCT
emaj-143	199	7	10	10	NUM
emaj-143	199	8	,	,	PUNCT
emaj-143	199	9	153179	153179	NUM
emaj-143	199	10	.	.	PUNCT
emaj-143	200	1	grosu	grosu	PROPN
emaj-143	200	2	,	,	PUNCT
emaj-143	200	3	c.	c.	NOUN
emaj-143	200	4	,	,	PUNCT
emaj-143	200	5	almasan	almasan	NOUN
emaj-143	200	6	,	,	PUNCT
emaj-143	200	7	a.	a.	NOUN
emaj-143	200	8	,	,	PUNCT
emaj-143	200	9	&	&	CCONJ
emaj-143	200	10	circa	circa	PROPN
emaj-143	200	11	,	,	PUNCT
emaj-143	200	12	c.	c.	PROPN
emaj-143	200	13	(	(	PUNCT
emaj-143	200	14	2014	2014	NUM
emaj-143	200	15	)	)	PUNCT
emaj-143	200	16	.	.	PUNCT
emaj-143	201	1	the	the	DET
emaj-143	201	2	current	current	ADJ
emaj-143	201	3	status	status	NOUN
emaj-143	201	4	of	of	ADP
emaj-143	201	5	management	management	NOUN
emaj-143	201	6	accounting	accounting	NOUN
emaj-143	201	7	in	in	ADP
emaj-143	201	8	romania	romania	PROPN
emaj-143	201	9	:	:	PUNCT
emaj-143	201	10	the	the	DET
emaj-143	201	11	accountants	accountant	NOUN
emaj-143	201	12	’	’	PART
emaj-143	201	13	perspective	perspective	NOUN
emaj-143	201	14	.	.	PUNCT
emaj-143	202	1	journal	journal	NOUN
emaj-143	202	2	of	of	ADP
emaj-143	202	3	accounting	accounting	NOUN
emaj-143	202	4	and	and	CCONJ
emaj-143	202	5	management	management	NOUN
emaj-143	202	6	information	information	NOUN
emaj-143	202	7	systems	system	NOUN
emaj-143	202	8	,	,	PUNCT
emaj-143	202	9	13(3	13(3	NUM
emaj-143	202	10	)	)	PUNCT
emaj-143	202	11	,	,	PUNCT
emaj-143	202	12	537	537	NUM
emaj-143	202	13	-	-	SYM
emaj-143	202	14	558	558	NUM
emaj-143	202	15	.	.	PUNCT
emaj-143	203	1	meyer	meyer	PROPN
emaj-143	203	2	,	,	PUNCT
emaj-143	203	3	j.	j.	PROPN
emaj-143	203	4	w.	w.	PROPN
emaj-143	203	5	,	,	PUNCT
emaj-143	203	6	&	&	CCONJ
emaj-143	203	7	rowan	rowan	PROPN
emaj-143	203	8	,	,	PUNCT
emaj-143	203	9	b.	b.	PROPN
emaj-143	203	10	(	(	PUNCT
emaj-143	203	11	1991	1991	NUM
emaj-143	203	12	)	)	PUNCT
emaj-143	203	13	.	.	PUNCT
emaj-143	204	1	institutionalized	institutionalize	VERB
emaj-143	204	2	organisations	organisation	NOUN
emaj-143	204	3	:	:	PUNCT
emaj-143	204	4	formal	formal	ADJ
emaj-143	204	5	structure	structure	NOUN
emaj-143	204	6	as	as	ADP
emaj-143	204	7	myth	myth	NOUN
emaj-143	204	8	and	and	CCONJ
emaj-143	204	9	ceremony	ceremony	NOUN
emaj-143	204	10	.	.	PUNCT
emaj-143	205	1	in	in	ADP
emaj-143	205	2	w.w	w.w	PROPN
emaj-143	205	3	.	.	PROPN
emaj-143	205	4	powell	powell	PROPN
emaj-143	205	5	,	,	PUNCT
emaj-143	205	6	p.j	p.j	PROPN
emaj-143	205	7	.	.	PROPN
emaj-143	205	8	dimaggio	dimaggio	PROPN
emaj-143	205	9	(	(	PUNCT
emaj-143	205	10	eds	ed	NOUN
emaj-143	205	11	.	.	PUNCT
emaj-143	205	12	)	)	PUNCT
emaj-143	205	13	.	.	PUNCT
emaj-143	206	1	the	the	DET
emaj-143	206	2	new	new	ADJ
emaj-143	206	3	institutionalism	institutionalism	NOUN
emaj-143	206	4	in	in	ADP
emaj-143	206	5	organizational	organizational	ADJ
emaj-143	206	6	analysis	analysis	NOUN
emaj-143	206	7	.	.	PUNCT
emaj-143	207	1	the	the	DET
emaj-143	207	2	university	university	PROPN
emaj-143	207	3	of	of	ADP
emaj-143	207	4	chicago	chicago	PROPN
emaj-143	207	5	press	press	NOUN
emaj-143	207	6	:	:	PUNCT
emaj-143	207	7	chicago	chicago	PROPN
emaj-143	207	8	.	.	PUNCT
emaj-143	208	1	volume	volume	NOUN
emaj-143	208	2	7	7	NUM
emaj-143	208	3	no	no	DET
emaj-143	208	4	2	2	NUM
emaj-143	208	5	(	(	PUNCT
emaj-143	208	6	2017	2017	NUM
emaj-143	208	7	)	)	PUNCT
emaj-143	208	8	|	|	ADV
emaj-143	208	9	issn	issn	VERB
emaj-143	208	10	2158	2158	NUM
emaj-143	208	11	-	-	SYM
emaj-143	208	12	8708	8708	NUM
emaj-143	208	13	(	(	PUNCT
emaj-143	208	14	online	online	NOUN
emaj-143	208	15	)	)	PUNCT
emaj-143	209	1	|	|	ADV
emaj-143	209	2	doi	doi	X
emaj-143	209	3	10.5195	10.5195	NUM
emaj-143	209	4	/	/	SYM
emaj-143	209	5	emaj.2017.143	emaj.2017.143	NOUN
emaj-143	209	6	|	|	ADV
emaj-143	209	7	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-143	209	8	ewelina	ewelina	PROPN
emaj-143	209	9	zarzycka	zarzycka	PROPN
emaj-143	209	10	,	,	PUNCT
emaj-143	209	11	justyna	justyna	PROPN
emaj-143	209	12	dobroszek	dobroszek	PROPN
emaj-143	209	13	,	,	PUNCT
emaj-143	209	14	alina	alina	PROPN
emaj-143	209	15	almasan	almasan	PROPN
emaj-143	209	16	,	,	PUNCT
emaj-143	209	17	cristina	cristina	PROPN
emaj-143	209	18	circa	circa	VERB
emaj-143	209	19	emerging	emerge	VERB
emaj-143	209	20	markets	market	NOUN
emaj-143	209	21	journal	journal	NOUN
emaj-143	209	22	|	|	ADV
emaj-143	209	23	p	p	NOUN
emaj-143	209	24	a	a	DET
emaj-143	209	25	g	g	PROPN
emaj-143	209	26	e	e	X
emaj-143	209	27	|7	|7	PRON
emaj-143	209	28	shields	shield	NOUN
emaj-143	209	29	,	,	PUNCT
emaj-143	209	30	m.	m.	NOUN
emaj-143	209	31	d.	d.	PROPN
emaj-143	209	32	,	,	PUNCT
emaj-143	209	33	chow	chow	PROPN
emaj-143	209	34	,	,	PUNCT
emaj-143	209	35	c.	c.	PROPN
emaj-143	209	36	w.	w.	PROPN
emaj-143	209	37	,	,	PUNCT
emaj-143	209	38	kato	kato	PROPN
emaj-143	209	39	,	,	PUNCT
emaj-143	209	40	y.	y.	PROPN
emaj-143	209	41	,	,	PUNCT
emaj-143	209	42	&	&	CCONJ
emaj-143	209	43	nakagawa	nakagawa	PROPN
emaj-143	209	44	,	,	PUNCT
emaj-143	209	45	y.	y.	PROPN
emaj-143	209	46	(	(	PUNCT
emaj-143	209	47	1991	1991	NUM
emaj-143	209	48	)	)	PUNCT
emaj-143	209	49	.	.	PUNCT
emaj-143	210	1	management	management	NOUN
emaj-143	210	2	accounting	accounting	NOUN
emaj-143	210	3	practices	practice	NOUN
emaj-143	210	4	in	in	ADP
emaj-143	210	5	the	the	DET
emaj-143	210	6	us	us	PROPN
emaj-143	210	7	and	and	CCONJ
emaj-143	210	8	japan	japan	PROPN
emaj-143	210	9	:	:	PUNCT
emaj-143	210	10	comparative	comparative	ADJ
emaj-143	210	11	survey	survey	NOUN
emaj-143	210	12	findings	finding	NOUN
emaj-143	210	13	and	and	CCONJ
emaj-143	210	14	research	research	NOUN
emaj-143	210	15	implications	implication	NOUN
emaj-143	210	16	.	.	PUNCT
emaj-143	211	1	journal	journal	NOUN
emaj-143	211	2	of	of	ADP
emaj-143	211	3	international	international	ADJ
emaj-143	211	4	financial	financial	ADJ
emaj-143	211	5	management	management	NOUN
emaj-143	211	6	and	and	CCONJ
emaj-143	211	7	accounting	accounting	NOUN
emaj-143	211	8	,	,	PUNCT
emaj-143	211	9	3(1	3(1	NUM
emaj-143	211	10	)	)	PUNCT
emaj-143	211	11	,	,	PUNCT
emaj-143	211	12	61–77	61–77	NUM
emaj-143	211	13	.	.	PUNCT
emaj-143	212	1	szychta	szychta	PROPN
emaj-143	212	2	,	,	PUNCT
emaj-143	212	3	a.	a.	NOUN
emaj-143	212	4	(	(	PUNCT
emaj-143	212	5	2002	2002	NUM
emaj-143	212	6	)	)	PUNCT
emaj-143	212	7	.	.	PUNCT
emaj-143	213	1	the	the	DET
emaj-143	213	2	scope	scope	NOUN
emaj-143	213	3	of	of	ADP
emaj-143	213	4	application	application	NOUN
emaj-143	213	5	of	of	ADP
emaj-143	213	6	management	management	NOUN
emaj-143	213	7	accounting	accounting	NOUN
emaj-143	213	8	methods	method	NOUN
emaj-143	213	9	in	in	ADP
emaj-143	213	10	polish	polish	ADJ
emaj-143	213	11	enterprises	enterprise	NOUN
emaj-143	213	12	.	.	PUNCT
emaj-143	214	1	management	management	NOUN
emaj-143	214	2	accounting	accounting	NOUN
emaj-143	214	3	research	research	NOUN
emaj-143	214	4	,	,	PUNCT
emaj-143	214	5	13(4	13(4	NUM
emaj-143	214	6	)	)	PUNCT
emaj-143	214	7	,	,	PUNCT
emaj-143	214	8	401	401	NUM
emaj-143	214	9	-	-	SYM
emaj-143	214	10	418	418	NUM
emaj-143	214	11	.	.	PUNCT
emaj-143	215	1	wagenhofer	wagenhofer	VERB
emaj-143	215	2	,	,	PUNCT
emaj-143	215	3	a.	a.	NOUN
emaj-143	215	4	(	(	PUNCT
emaj-143	215	5	2006	2006	NUM
emaj-143	215	6	)	)	PUNCT
emaj-143	215	7	.	.	PUNCT
emaj-143	216	1	management	management	NOUN
emaj-143	216	2	accounting	accounting	NOUN
emaj-143	216	3	research	research	NOUN
emaj-143	216	4	in	in	ADP
emaj-143	216	5	german	german	ADJ
emaj-143	216	6	-	-	PUNCT
emaj-143	216	7	speaking	speak	VERB
emaj-143	216	8	countries	country	NOUN
emaj-143	216	9	.	.	PUNCT
emaj-143	217	1	journal	journal	PROPN
emaj-143	217	2	of	of	ADP
emaj-143	217	3	management	management	NOUN
emaj-143	217	4	accounting	accounting	NOUN
emaj-143	217	5	research	research	NOUN
emaj-143	217	6	,	,	PUNCT
emaj-143	217	7	18	18	NUM
emaj-143	217	8	,	,	PUNCT
emaj-143	217	9	1–19	1–19	NOUN
emaj-143	217	10	.	.	PUNCT
emaj-143	218	1	appendix	appendix	NOUN
emaj-143	218	2	:	:	PUNCT
emaj-143	218	3	the	the	DET
emaj-143	218	4	questionnaire	questionnaire	NOUN
emaj-143	218	5	survey	survey	NOUN