id	sid	tid	token	lemma	pos
emaj-150	1	1	volume	volume	NOUN
emaj-150	1	2	7	7	NUM
emaj-150	1	3	no	no	DET
emaj-150	1	4	2	2	NUM
emaj-150	1	5	(	(	PUNCT
emaj-150	1	6	2018	2018	NUM
emaj-150	1	7	)	)	PUNCT
emaj-150	2	1	|	|	ADV
emaj-150	2	2	issn	issn	VERB
emaj-150	2	3	2158	2158	NUM
emaj-150	2	4	-	-	SYM
emaj-150	2	5	8708	8708	NUM
emaj-150	2	6	(	(	PUNCT
emaj-150	2	7	online	online	NOUN
emaj-150	2	8	)	)	PUNCT
emaj-150	2	9	|	|	ADV
emaj-150	2	10	doi	doi	X
emaj-150	2	11	10.5195	10.5195	NUM
emaj-150	2	12	/	/	SYM
emaj-150	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-150	2	14	|	|	ADV
emaj-150	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	X
emaj-150	2	16	problems	problem	NOUN
emaj-150	2	17	of	of	ADP
emaj-150	2	18	accounting	accounting	NOUN
emaj-150	2	19	professionals	professional	NOUN
emaj-150	2	20	residing	reside	VERB
emaj-150	2	21	in	in	ADP
emaj-150	2	22	istanbul	istanbul	PROPN
emaj-150	2	23	and	and	CCONJ
emaj-150	2	24	the	the	DET
emaj-150	2	25	suggested	suggest	VERB
emaj-150	2	26	solutions	solution	NOUN
emaj-150	2	27	mustafa	mustafa	PROPN
emaj-150	2	28	uçar	uçar	PROPN
emaj-150	2	29	biruni	biruni	PROPN
emaj-150	2	30	university	university	PROPN
emaj-150	2	31	,	,	PUNCT
emaj-150	2	32	turkey	turkey	PROPN
emaj-150	2	33	|	|	PROPN
emaj-150	2	34	mustafaucar@biruni.edu.tr	mustafaucar@biruni.edu.tr	PROPN
emaj-150	2	35	cevdet	cevdet	PROPN
emaj-150	2	36	kızıl	kızıl	PROPN
emaj-150	2	37	istanbul	istanbul	PROPN
emaj-150	2	38	medeniyet	medeniyet	PROPN
emaj-150	2	39	university	university	PROPN
emaj-150	2	40	,	,	PUNCT
emaj-150	2	41	turkey	turkey	PROPN
emaj-150	3	1	|	|	ADV
emaj-150	3	2	cevdet.kizil@medeniyet.edu.tr	cevdet.kizil@medeniyet.edu.tr	PROPN
emaj-150	3	3	oğuzhan	oğuzhan	PROPN
emaj-150	3	4	oğuz	oğuz	PROPN
emaj-150	3	5	kuveyt	kuveyt	VERB
emaj-150	3	6	türk	türk	PROPN
emaj-150	3	7	participation	participation	PROPN
emaj-150	3	8	bank	bank	PROPN
emaj-150	3	9	,	,	PUNCT
emaj-150	3	10	turkey	turkey	PROPN
emaj-150	4	1	|	|	ADV
emaj-150	4	2	oguzhanoguz22@hotmail.com.tr	oguzhanoguz22@hotmail.com.tr	PROPN
emaj-150	4	3	this	this	DET
emaj-150	4	4	journal	journal	NOUN
emaj-150	4	5	is	be	AUX
emaj-150	4	6	published	publish	VERB
emaj-150	4	7	by	by	ADP
emaj-150	4	8	the	the	DET
emaj-150	4	9	university	university	NOUN
emaj-150	4	10	library	library	NOUN
emaj-150	4	11	system	system	NOUN
emaj-150	4	12	of	of	ADP
emaj-150	4	13	the	the	DET
emaj-150	4	14	university	university	PROPN
emaj-150	4	15	of	of	ADP
emaj-150	4	16	pittsburgh	pittsburgh	PROPN
emaj-150	4	17	as	as	ADP
emaj-150	4	18	part	part	NOUN
emaj-150	4	19	of	of	ADP
emaj-150	4	20	its	its	PRON
emaj-150	4	21	d	d	NOUN
emaj-150	4	22	-	-	PUNCT
emaj-150	4	23	scribe	scribe	VERB
emaj-150	4	24	digital	digital	ADJ
emaj-150	4	25	publishing	publishing	NOUN
emaj-150	4	26	program	program	NOUN
emaj-150	4	27	,	,	PUNCT
emaj-150	4	28	and	and	CCONJ
emaj-150	4	29	is	be	AUX
emaj-150	4	30	cosponsored	cosponsor	VERB
emaj-150	4	31	by	by	ADP
emaj-150	4	32	the	the	DET
emaj-150	4	33	university	university	PROPN
emaj-150	4	34	of	of	ADP
emaj-150	4	35	pittsburgh	pittsburgh	PROPN
emaj-150	4	36	press	press	NOUN
emaj-150	4	37	.	.	PUNCT
emaj-150	5	1	abstract	abstract	ADV
emaj-150	5	2	some	some	DET
emaj-150	5	3	problems	problem	NOUN
emaj-150	5	4	of	of	ADP
emaj-150	5	5	accounting	accounting	NOUN
emaj-150	5	6	professionals	professional	NOUN
emaj-150	5	7	in	in	ADP
emaj-150	5	8	turkey	turkey	NOUN
emaj-150	5	9	were	be	AUX
emaj-150	5	10	solved	solve	VERB
emaj-150	5	11	with	with	ADP
emaj-150	5	12	the	the	DET
emaj-150	5	13	introduction	introduction	NOUN
emaj-150	5	14	of	of	ADP
emaj-150	5	15	law	law	NOUN
emaj-150	5	16	on	on	ADP
emaj-150	5	17	public	public	ADJ
emaj-150	5	18	accountants	accountant	NOUN
emaj-150	5	19	,	,	PUNCT
emaj-150	5	20	certified	certify	VERB
emaj-150	5	21	public	public	ADJ
emaj-150	5	22	accountants	accountant	NOUN
emaj-150	5	23	and	and	CCONJ
emaj-150	5	24	sworn	swear	VERB
emaj-150	5	25	-	-	PUNCT
emaj-150	5	26	in	in	ADP
emaj-150	5	27	certified	certify	VERB
emaj-150	5	28	public	public	ADJ
emaj-150	5	29	accountants	accountant	NOUN
emaj-150	5	30	in	in	ADP
emaj-150	5	31	1989	1989	NUM
emaj-150	5	32	.	.	PUNCT
emaj-150	6	1	however	however	ADV
emaj-150	6	2	,	,	PUNCT
emaj-150	6	3	many	many	ADJ
emaj-150	6	4	other	other	ADJ
emaj-150	6	5	problems	problem	NOUN
emaj-150	6	6	still	still	ADV
emaj-150	6	7	remain	remain	VERB
emaj-150	6	8	to	to	PART
emaj-150	6	9	be	be	AUX
emaj-150	6	10	solved	solve	VERB
emaj-150	6	11	for	for	ADP
emaj-150	6	12	accountants	accountant	NOUN
emaj-150	6	13	in	in	ADP
emaj-150	6	14	turkey	turkey	NOUN
emaj-150	6	15	as	as	ADP
emaj-150	6	16	of	of	ADP
emaj-150	6	17	2018	2018	NUM
emaj-150	6	18	.	.	PUNCT
emaj-150	7	1	there	there	PRON
emaj-150	7	2	were	be	VERB
emaj-150	7	3	two	two	NUM
emaj-150	7	4	main	main	ADJ
emaj-150	7	5	objectives	objective	NOUN
emaj-150	7	6	of	of	ADP
emaj-150	7	7	this	this	DET
emaj-150	7	8	study	study	NOUN
emaj-150	7	9	.	.	PUNCT
emaj-150	8	1	the	the	DET
emaj-150	8	2	first	first	ADJ
emaj-150	8	3	one	one	NUM
emaj-150	8	4	was	be	AUX
emaj-150	8	5	to	to	PART
emaj-150	8	6	identify	identify	VERB
emaj-150	8	7	the	the	DET
emaj-150	8	8	problems	problem	NOUN
emaj-150	8	9	faced	face	VERB
emaj-150	8	10	by	by	ADP
emaj-150	8	11	accounting	accounting	NOUN
emaj-150	8	12	professionals	professional	NOUN
emaj-150	8	13	living	live	VERB
emaj-150	8	14	in	in	ADP
emaj-150	8	15	istanbul	istanbul	PROPN
emaj-150	8	16	,	,	PUNCT
emaj-150	8	17	turkey	turkey	PROPN
emaj-150	8	18	and	and	CCONJ
emaj-150	8	19	the	the	DET
emaj-150	8	20	second	second	ADJ
emaj-150	8	21	one	one	NOUN
emaj-150	8	22	was	be	AUX
emaj-150	8	23	to	to	PART
emaj-150	8	24	come	come	VERB
emaj-150	8	25	up	up	ADP
emaj-150	8	26	with	with	ADP
emaj-150	8	27	solutions	solution	NOUN
emaj-150	8	28	for	for	ADP
emaj-150	8	29	these	these	DET
emaj-150	8	30	problems	problem	NOUN
emaj-150	8	31	.	.	PUNCT
emaj-150	9	1	the	the	DET
emaj-150	9	2	eesearch	eesearch	NOUN
emaj-150	9	3	took	take	VERB
emaj-150	9	4	advantage	advantage	NOUN
emaj-150	9	5	of	of	ADP
emaj-150	9	6	questionnaire	questionnaire	NOUN
emaj-150	9	7	methodology	methodology	NOUN
emaj-150	9	8	.	.	PUNCT
emaj-150	10	1	according	accord	VERB
emaj-150	10	2	to	to	ADP
emaj-150	10	3	research	research	NOUN
emaj-150	10	4	findings	finding	NOUN
emaj-150	10	5	,	,	PUNCT
emaj-150	10	6	accounting	accounting	NOUN
emaj-150	10	7	occupation	occupation	NOUN
emaj-150	10	8	does	do	AUX
emaj-150	10	9	n’t	not	PART
emaj-150	10	10	have	have	VERB
emaj-150	10	11	a	a	DET
emaj-150	10	12	professional	professional	ADJ
emaj-150	10	13	identity	identity	NOUN
emaj-150	10	14	in	in	ADP
emaj-150	10	15	turkey	turkey	NOUN
emaj-150	10	16	.	.	PUNCT
emaj-150	11	1	also	also	ADV
emaj-150	11	2	,	,	PUNCT
emaj-150	11	3	accounting	account	VERB
emaj-150	11	4	education	education	NOUN
emaj-150	11	5	given	give	VERB
emaj-150	11	6	in	in	ADP
emaj-150	11	7	universities	university	NOUN
emaj-150	11	8	is	be	AUX
emaj-150	11	9	perceived	perceive	VERB
emaj-150	11	10	as	as	ADP
emaj-150	11	11	inadequate	inadequate	ADJ
emaj-150	11	12	.	.	PUNCT
emaj-150	12	1	the	the	DET
emaj-150	12	2	leading	lead	VERB
emaj-150	12	3	reason	reason	NOUN
emaj-150	12	4	why	why	SCONJ
emaj-150	12	5	accounting	accounting	NOUN
emaj-150	12	6	professionals	professional	NOUN
emaj-150	12	7	are	be	AUX
emaj-150	12	8	only	only	ADV
emaj-150	12	9	considered	consider	VERB
emaj-150	12	10	as	as	SCONJ
emaj-150	12	11	bookkeepers	bookkeeper	NOUN
emaj-150	12	12	in	in	ADP
emaj-150	12	13	turkey	turkey	NOUN
emaj-150	12	14	is	be	AUX
emaj-150	12	15	knowledge	knowledge	NOUN
emaj-150	12	16	defficiencies	defficiencie	NOUN
emaj-150	12	17	.	.	PUNCT
emaj-150	13	1	the	the	DET
emaj-150	13	2	main	main	ADJ
emaj-150	13	3	motivation	motivation	NOUN
emaj-150	13	4	behind	behind	ADP
emaj-150	13	5	choosing	choose	VERB
emaj-150	13	6	the	the	DET
emaj-150	13	7	accountant	accountant	NOUN
emaj-150	13	8	career	career	NOUN
emaj-150	13	9	path	path	NOUN
emaj-150	13	10	is	be	AUX
emaj-150	13	11	commercial	commercial	ADJ
emaj-150	13	12	(	(	PUNCT
emaj-150	13	13	monetary	monetary	ADJ
emaj-150	13	14	)	)	PUNCT
emaj-150	13	15	.	.	PUNCT
emaj-150	14	1	the	the	DET
emaj-150	14	2	leading	lead	VERB
emaj-150	14	3	reason	reason	NOUN
emaj-150	14	4	for	for	ADP
emaj-150	14	5	lack	lack	NOUN
emaj-150	14	6	of	of	ADP
emaj-150	14	7	confidence	confidence	NOUN
emaj-150	14	8	against	against	ADP
emaj-150	14	9	accountants	accountant	NOUN
emaj-150	14	10	in	in	ADP
emaj-150	14	11	turkey	turkey	NOUN
emaj-150	14	12	is	be	AUX
emaj-150	14	13	ignorance	ignorance	NOUN
emaj-150	14	14	of	of	ADP
emaj-150	14	15	accounting	accounting	NOUN
emaj-150	14	16	ethics	ethic	NOUN
emaj-150	14	17	.	.	PUNCT
emaj-150	15	1	lack	lack	NOUN
emaj-150	15	2	of	of	ADP
emaj-150	15	3	practice	practice	NOUN
emaj-150	15	4	is	be	AUX
emaj-150	15	5	the	the	DET
emaj-150	15	6	leading	lead	VERB
emaj-150	15	7	deficiency	deficiency	NOUN
emaj-150	15	8	concerning	concern	VERB
emaj-150	15	9	accounting	accounting	NOUN
emaj-150	15	10	education	education	NOUN
emaj-150	15	11	in	in	ADP
emaj-150	15	12	turkey	turkey	NOUN
emaj-150	15	13	.	.	PUNCT
emaj-150	16	1	this	this	PRON
emaj-150	16	2	is	be	AUX
emaj-150	16	3	followed	follow	VERB
emaj-150	16	4	by	by	ADP
emaj-150	16	5	insufficient	insufficient	ADJ
emaj-150	16	6	accounting	accounting	NOUN
emaj-150	16	7	ethics	ethic	NOUN
emaj-150	16	8	education	education	NOUN
emaj-150	16	9	.	.	PUNCT
emaj-150	17	1	leading	lead	VERB
emaj-150	17	2	problems	problem	NOUN
emaj-150	17	3	of	of	ADP
emaj-150	17	4	accounting	accounting	NOUN
emaj-150	17	5	professionals	professional	NOUN
emaj-150	17	6	in	in	ADP
emaj-150	17	7	turkish	turkish	ADJ
emaj-150	17	8	business	business	NOUN
emaj-150	17	9	life	life	NOUN
emaj-150	17	10	are	be	AUX
emaj-150	17	11	economical	economical	ADJ
emaj-150	17	12	.	.	PUNCT
emaj-150	18	1	our	our	PRON
emaj-150	18	2	literature	literature	PROPN
emaj-150	18	3	review	review	NOUN
emaj-150	18	4	shows	show	VERB
emaj-150	18	5	that	that	SCONJ
emaj-150	18	6	,	,	PUNCT
emaj-150	18	7	expectations	expectation	NOUN
emaj-150	18	8	from	from	ADP
emaj-150	18	9	public	public	ADJ
emaj-150	18	10	authorities	authority	NOUN
emaj-150	18	11	,	,	PUNCT
emaj-150	18	12	professional	professional	ADJ
emaj-150	18	13	accounting	accounting	NOUN
emaj-150	18	14	chambers	chamber	NOUN
emaj-150	18	15	and	and	CCONJ
emaj-150	18	16	bodies	body	NOUN
emaj-150	18	17	increase	increase	VERB
emaj-150	18	18	to	to	PART
emaj-150	18	19	solve	solve	VERB
emaj-150	18	20	the	the	DET
emaj-150	18	21	problems	problem	NOUN
emaj-150	18	22	of	of	ADP
emaj-150	18	23	accounting	accounting	NOUN
emaj-150	18	24	professionals	professional	NOUN
emaj-150	18	25	.	.	PUNCT
emaj-150	19	1	thus	thus	ADV
emaj-150	19	2	,	,	PUNCT
emaj-150	19	3	the	the	DET
emaj-150	19	4	suggested	suggest	VERB
emaj-150	19	5	solutions	solution	NOUN
emaj-150	19	6	by	by	ADP
emaj-150	19	7	this	this	DET
emaj-150	19	8	study	study	NOUN
emaj-150	19	9	to	to	PART
emaj-150	19	10	eliminate	eliminate	VERB
emaj-150	19	11	determined	determined	ADJ
emaj-150	19	12	problems	problem	NOUN
emaj-150	19	13	of	of	ADP
emaj-150	19	14	accounting	accounting	NOUN
emaj-150	19	15	professionals	professional	NOUN
emaj-150	19	16	should	should	AUX
emaj-150	19	17	be	be	AUX
emaj-150	19	18	evaluated	evaluate	VERB
emaj-150	19	19	and	and	CCONJ
emaj-150	19	20	considered	consider	VERB
emaj-150	19	21	by	by	ADP
emaj-150	19	22	public	public	ADJ
emaj-150	19	23	authorities	authority	NOUN
emaj-150	19	24	,	,	PUNCT
emaj-150	19	25	professional	professional	ADJ
emaj-150	19	26	accounting	accounting	NOUN
emaj-150	19	27	chambers	chamber	NOUN
emaj-150	19	28	and	and	CCONJ
emaj-150	19	29	bodies	body	NOUN
emaj-150	19	30	.	.	PUNCT
emaj-150	20	1	moreover	moreover	ADV
emaj-150	20	2	,	,	PUNCT
emaj-150	20	3	effective	effective	ADJ
emaj-150	20	4	communication	communication	NOUN
emaj-150	20	5	,	,	PUNCT
emaj-150	20	6	coordination	coordination	NOUN
emaj-150	20	7	and	and	CCONJ
emaj-150	20	8	agreement	agreement	NOUN
emaj-150	20	9	on	on	ADP
emaj-150	20	10	legal	legal	ADJ
emaj-150	20	11	arrangements	arrangement	NOUN
emaj-150	20	12	must	must	AUX
emaj-150	20	13	be	be	AUX
emaj-150	20	14	present	present	ADJ
emaj-150	20	15	among	among	ADP
emaj-150	20	16	accounting	accounting	NOUN
emaj-150	20	17	professionals	professional	NOUN
emaj-150	20	18	,	,	PUNCT
emaj-150	20	19	chambers	chamber	NOUN
emaj-150	20	20	,	,	PUNCT
emaj-150	20	21	bodies	body	NOUN
emaj-150	20	22	and	and	CCONJ
emaj-150	20	23	public	public	ADJ
emaj-150	20	24	authorities	authority	NOUN
emaj-150	20	25	to	to	PART
emaj-150	20	26	solve	solve	VERB
emaj-150	20	27	the	the	DET
emaj-150	20	28	problems	problem	NOUN
emaj-150	20	29	of	of	ADP
emaj-150	20	30	accounting	accounting	NOUN
emaj-150	20	31	professionals	professional	NOUN
emaj-150	20	32	residing	reside	VERB
emaj-150	20	33	in	in	ADP
emaj-150	20	34	istanbul	istanbul	PROPN
emaj-150	20	35	,	,	PUNCT
emaj-150	20	36	turkey	turkey	PROPN
emaj-150	20	37	.	.	PUNCT
emaj-150	21	1	keywords	keyword	NOUN
emaj-150	21	2	:	:	PUNCT
emaj-150	21	3	accounting	accounting	NOUN
emaj-150	21	4	,	,	PUNCT
emaj-150	21	5	accounting	accounting	NOUN
emaj-150	21	6	professionals	professional	NOUN
emaj-150	21	7	,	,	PUNCT
emaj-150	21	8	problems	problem	NOUN
emaj-150	21	9	,	,	PUNCT
emaj-150	21	10	solutions	solution	NOUN
emaj-150	21	11	,	,	PUNCT
emaj-150	21	12	istanbul	istanbul	PROPN
emaj-150	21	13	new	new	ADJ
emaj-150	21	14	articles	article	NOUN
emaj-150	21	15	in	in	ADP
emaj-150	21	16	this	this	DET
emaj-150	21	17	journal	journal	NOUN
emaj-150	21	18	are	be	AUX
emaj-150	21	19	licensed	license	VERB
emaj-150	21	20	under	under	ADP
emaj-150	21	21	a	a	DET
emaj-150	21	22	creative	creative	ADJ
emaj-150	21	23	commons	common	NOUN
emaj-150	21	24	attribution	attribution	NOUN
emaj-150	21	25	3.0	3.0	NUM
emaj-150	21	26	united	unite	VERB
emaj-150	21	27	states	states	PROPN
emaj-150	21	28	license	license	NOUN
emaj-150	21	29	.	.	PUNCT
emaj-150	22	1	volume	volume	NOUN
emaj-150	22	2	8	8	NUM
emaj-150	22	3	no	no	DET
emaj-150	22	4	1	1	NUM
emaj-150	22	5	(	(	PUNCT
emaj-150	22	6	2018	2018	NUM
emaj-150	22	7	)	)	PUNCT
emaj-150	22	8	|	|	ADV
emaj-150	22	9	issn	issn	VERB
emaj-150	22	10	2158	2158	NUM
emaj-150	22	11	-	-	SYM
emaj-150	22	12	8708	8708	NUM
emaj-150	22	13	(	(	PUNCT
emaj-150	22	14	online	online	NOUN
emaj-150	22	15	)	)	PUNCT
emaj-150	22	16	|	|	ADV
emaj-150	22	17	doi	doi	X
emaj-150	22	18	10.5195	10.5195	NUM
emaj-150	22	19	/	/	SYM
emaj-150	22	20	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	23	1	|	|	NOUN
emaj-150	23	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	24	1	|	|	ADV
emaj-150	24	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-150	24	3	mailto:mustafaucar@biruni.edu.tr	mailto:mustafaucar@biruni.edu.tr	PROPN
emaj-150	24	4	mailto:cevdet.kizil@medeniyet.edu.tr	mailto:cevdet.kizil@medeniyet.edu.tr	PROPN
emaj-150	24	5	mailto:oguzhanoguz22@hotmail.com.tr	mailto:oguzhanoguz22@hotmail.com.tr	PROPN
emaj-150	24	6	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-150	24	7	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-150	24	8	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	PUNCT
emaj-150	25	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-150	25	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-150	25	3	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-150	26	1	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-150	26	2	volume	volume	NOUN
emaj-150	26	3	8	8	NUM
emaj-150	26	4	no	no	DET
emaj-150	26	5	1	1	NUM
emaj-150	26	6	(	(	PUNCT
emaj-150	26	7	2018	2018	NUM
emaj-150	26	8	)	)	PUNCT
emaj-150	27	1	|	|	ADV
emaj-150	27	2	issn	issn	VERB
emaj-150	27	3	2158	2158	NUM
emaj-150	27	4	-	-	SYM
emaj-150	27	5	8708	8708	NUM
emaj-150	27	6	(	(	PUNCT
emaj-150	27	7	online	online	NOUN
emaj-150	27	8	)	)	PUNCT
emaj-150	27	9	|	|	ADV
emaj-150	27	10	doi	doi	X
emaj-150	27	11	10.5195	10.5195	NUM
emaj-150	27	12	/	/	SYM
emaj-150	27	13	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	28	1	|	|	NOUN
emaj-150	28	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	28	3	problems	problem	NOUN
emaj-150	28	4	of	of	ADP
emaj-150	28	5	accounting	accounting	NOUN
emaj-150	28	6	professionals	professional	NOUN
emaj-150	28	7	residing	reside	VERB
emaj-150	28	8	in	in	ADP
emaj-150	28	9	istanbul	istanbul	PROPN
emaj-150	28	10	and	and	CCONJ
emaj-150	28	11	the	the	DET
emaj-150	28	12	suggested	suggest	VERB
emaj-150	28	13	solutions	solution	NOUN
emaj-150	28	14	page	page	NOUN
emaj-150	28	15	|18|	|18|	NOUN
emaj-150	28	16	emerging	emerge	VERB
emaj-150	28	17	markets	market	NOUN
emaj-150	28	18	journal	journal	NOUN
emaj-150	28	19	problems	problem	NOUN
emaj-150	28	20	of	of	ADP
emaj-150	28	21	accounting	accounting	NOUN
emaj-150	28	22	professionals	professional	NOUN
emaj-150	28	23	residing	reside	VERB
emaj-150	28	24	in	in	ADP
emaj-150	28	25	istanbul	istanbul	PROPN
emaj-150	28	26	and	and	CCONJ
emaj-150	28	27	the	the	DET
emaj-150	28	28	suggested	suggest	VERB
emaj-150	28	29	solutions	solution	NOUN
emaj-150	28	30	mustafa	mustafa	PROPN
emaj-150	28	31	uçar	uçar	PROPN
emaj-150	28	32	cevdet	cevdet	PROPN
emaj-150	28	33	kızıl	kızıl	PROPN
emaj-150	28	34	oğuzhan	oğuzhan	PROPN
emaj-150	28	35	oğuz	oğuz	PROPN
emaj-150	28	36	1	1	NUM
emaj-150	28	37	.	.	PUNCT
emaj-150	28	38	introduction	introduction	NOUN
emaj-150	28	39	the	the	DET
emaj-150	28	40	efficient	efficient	ADJ
emaj-150	28	41	operation	operation	NOUN
emaj-150	28	42	and	and	CCONJ
emaj-150	28	43	development	development	NOUN
emaj-150	28	44	of	of	ADP
emaj-150	28	45	businesses	business	NOUN
emaj-150	28	46	that	that	PRON
emaj-150	28	47	form	form	VERB
emaj-150	28	48	the	the	DET
emaj-150	28	49	basis	basis	NOUN
emaj-150	28	50	of	of	ADP
emaj-150	28	51	economies	economy	NOUN
emaj-150	28	52	depend	depend	VERB
emaj-150	28	53	on	on	ADP
emaj-150	28	54	a	a	DET
emaj-150	28	55	well	well	ADV
emaj-150	28	56	-	-	PUNCT
emaj-150	28	57	functioning	function	VERB
emaj-150	28	58	accounting	accounting	NOUN
emaj-150	28	59	and	and	CCONJ
emaj-150	28	60	control	control	NOUN
emaj-150	28	61	system	system	NOUN
emaj-150	28	62	.	.	PUNCT
emaj-150	29	1	there	there	PRON
emaj-150	29	2	is	be	VERB
emaj-150	29	3	no	no	DET
emaj-150	29	4	doubt	doubt	NOUN
emaj-150	29	5	that	that	SCONJ
emaj-150	29	6	,	,	PUNCT
emaj-150	29	7	inefficient	inefficient	ADJ
emaj-150	29	8	accounting	accounting	NOUN
emaj-150	29	9	and	and	CCONJ
emaj-150	29	10	control	control	NOUN
emaj-150	29	11	systems	system	NOUN
emaj-150	29	12	,	,	PUNCT
emaj-150	29	13	particularly	particularly	ADV
emaj-150	29	14	weak	weak	ADJ
emaj-150	29	15	internal	internal	ADJ
emaj-150	29	16	controls	control	NOUN
emaj-150	29	17	cause	cause	VERB
emaj-150	29	18	creative	creative	ADJ
emaj-150	29	19	accounting	accounting	NOUN
emaj-150	29	20	practices	practice	NOUN
emaj-150	29	21	,	,	PUNCT
emaj-150	29	22	manipulation	manipulation	NOUN
emaj-150	29	23	of	of	ADP
emaj-150	29	24	financial	financial	ADJ
emaj-150	29	25	data	datum	NOUN
emaj-150	29	26	,	,	PUNCT
emaj-150	29	27	fraud	fraud	NOUN
emaj-150	29	28	and	and	CCONJ
emaj-150	29	29	risk	risk	NOUN
emaj-150	29	30	(	(	PUNCT
emaj-150	29	31	kızıl	kızıl	PROPN
emaj-150	29	32	,	,	PUNCT
emaj-150	29	33	şeker	şeker	NOUN
emaj-150	29	34	,	,	PUNCT
emaj-150	29	35	akman	akman	NOUN
emaj-150	29	36	,	,	PUNCT
emaj-150	29	37	işık	işık	NOUN
emaj-150	29	38	,	,	PUNCT
emaj-150	29	39	demirkol	demirkol	NOUN
emaj-150	29	40	and	and	CCONJ
emaj-150	29	41	kefeli	kefeli	NOUN
emaj-150	29	42	,	,	PUNCT
emaj-150	29	43	2015	2015	NUM
emaj-150	29	44	;	;	PUNCT
emaj-150	29	45	kızıl	kızıl	PROPN
emaj-150	29	46	,	,	PUNCT
emaj-150	29	47	çelik	çelik	NOUN
emaj-150	29	48	,	,	PUNCT
emaj-150	29	49	akman	akman	NOUN
emaj-150	29	50	and	and	CCONJ
emaj-150	29	51	şener	şener	NOUN
emaj-150	29	52	,	,	PUNCT
emaj-150	29	53	2016	2016	NUM
emaj-150	29	54	;	;	PUNCT
emaj-150	29	55	aslan	aslan	PROPN
emaj-150	29	56	,	,	PUNCT
emaj-150	29	57	kızıl	kızıl	PROPN
emaj-150	29	58	and	and	CCONJ
emaj-150	29	59	din	din	PROPN
emaj-150	29	60	,	,	PUNCT
emaj-150	29	61	2017	2017	NUM
emaj-150	29	62	;	;	PUNCT
emaj-150	29	63	adalı	adalı	PROPN
emaj-150	29	64	and	and	CCONJ
emaj-150	29	65	kızıl	kızıl	PROPN
emaj-150	29	66	,	,	PUNCT
emaj-150	29	67	2017	2017	NUM
emaj-150	29	68	)	)	PUNCT
emaj-150	29	69	.	.	PUNCT
emaj-150	30	1	parallel	parallel	ADJ
emaj-150	30	2	to	to	ADP
emaj-150	30	3	this	this	DET
emaj-150	30	4	issue	issue	NOUN
emaj-150	30	5	,	,	PUNCT
emaj-150	30	6	healthy	healthy	ADJ
emaj-150	30	7	functioning	functioning	NOUN
emaj-150	30	8	of	of	ADP
emaj-150	30	9	the	the	DET
emaj-150	30	10	economic	economic	ADJ
emaj-150	30	11	and	and	CCONJ
emaj-150	30	12	financial	financial	ADJ
emaj-150	30	13	structure	structure	NOUN
emaj-150	30	14	depends	depend	VERB
emaj-150	30	15	on	on	ADP
emaj-150	30	16	accounting	accounting	NOUN
emaj-150	30	17	professionals	professional	NOUN
emaj-150	30	18	at	at	ADP
emaj-150	30	19	macro	macro	ADJ
emaj-150	30	20	level	level	NOUN
emaj-150	30	21	.	.	PUNCT
emaj-150	31	1	also	also	ADV
emaj-150	31	2	,	,	PUNCT
emaj-150	31	3	accounting	accounting	NOUN
emaj-150	31	4	is	be	AUX
emaj-150	31	5	called	call	VERB
emaj-150	31	6	and	and	CCONJ
emaj-150	31	7	known	know	VERB
emaj-150	31	8	as	as	ADP
emaj-150	31	9	the	the	DET
emaj-150	31	10	heart	heart	NOUN
emaj-150	31	11	of	of	ADP
emaj-150	31	12	business	business	NOUN
emaj-150	31	13	management	management	NOUN
emaj-150	31	14	in	in	ADP
emaj-150	31	15	micro	micro	ADJ
emaj-150	31	16	level	level	NOUN
emaj-150	31	17	(	(	PUNCT
emaj-150	31	18	kızıl	kızıl	PROPN
emaj-150	31	19	,	,	PUNCT
emaj-150	31	20	çelik	çelik	NOUN
emaj-150	31	21	,	,	PUNCT
emaj-150	31	22	akman	akman	NOUN
emaj-150	31	23	and	and	CCONJ
emaj-150	31	24	danışman	danışman	NOUN
emaj-150	31	25	,	,	PUNCT
emaj-150	31	26	2015	2015	NUM
emaj-150	31	27	)	)	PUNCT
emaj-150	31	28	.	.	PUNCT
emaj-150	32	1	for	for	ADP
emaj-150	32	2	this	this	DET
emaj-150	32	3	reason	reason	NOUN
emaj-150	32	4	,	,	PUNCT
emaj-150	32	5	accounting	accounting	NOUN
emaj-150	32	6	profession	profession	NOUN
emaj-150	32	7	is	be	AUX
emaj-150	32	8	among	among	ADP
emaj-150	32	9	the	the	DET
emaj-150	32	10	most	most	ADV
emaj-150	32	11	important	important	ADJ
emaj-150	32	12	occupational	occupational	ADJ
emaj-150	32	13	groups	group	NOUN
emaj-150	32	14	from	from	ADP
emaj-150	32	15	the	the	DET
emaj-150	32	16	perspective	perspective	NOUN
emaj-150	32	17	of	of	ADP
emaj-150	32	18	business	business	NOUN
emaj-150	32	19	world	world	NOUN
emaj-150	32	20	and	and	CCONJ
emaj-150	32	21	government	government	NOUN
emaj-150	32	22	(	(	PUNCT
emaj-150	32	23	terzi	terzi	NOUN
emaj-150	32	24	,	,	PUNCT
emaj-150	32	25	2015	2015	NUM
emaj-150	32	26	)	)	PUNCT
emaj-150	32	27	.	.	PUNCT
emaj-150	33	1	along	along	ADP
emaj-150	33	2	with	with	ADP
emaj-150	33	3	changes	change	NOUN
emaj-150	33	4	in	in	ADP
emaj-150	33	5	the	the	DET
emaj-150	33	6	economy	economy	NOUN
emaj-150	33	7	,	,	PUNCT
emaj-150	33	8	in	in	ADP
emaj-150	33	9	addition	addition	NOUN
emaj-150	33	10	to	to	ADP
emaj-150	33	11	financial	financial	ADJ
emaj-150	33	12	reporting	reporting	NOUN
emaj-150	33	13	,	,	PUNCT
emaj-150	33	14	the	the	DET
emaj-150	33	15	audit	audit	NOUN
emaj-150	33	16	function	function	NOUN
emaj-150	33	17	has	have	AUX
emaj-150	33	18	also	also	ADV
emaj-150	33	19	brought	bring	VERB
emaj-150	33	20	important	important	ADJ
emaj-150	33	21	responsibilities	responsibility	NOUN
emaj-150	33	22	to	to	ADP
emaj-150	33	23	the	the	DET
emaj-150	33	24	members	member	NOUN
emaj-150	33	25	of	of	ADP
emaj-150	33	26	accounting	accounting	NOUN
emaj-150	33	27	profession	profession	NOUN
emaj-150	33	28	.	.	PUNCT
emaj-150	34	1	as	as	ADP
emaj-150	34	2	a	a	DET
emaj-150	34	3	result	result	NOUN
emaj-150	34	4	of	of	ADP
emaj-150	34	5	these	these	DET
emaj-150	34	6	responsibilities	responsibility	NOUN
emaj-150	34	7	,	,	PUNCT
emaj-150	34	8	there	there	PRON
emaj-150	34	9	are	be	VERB
emaj-150	34	10	some	some	DET
emaj-150	34	11	contradictions	contradiction	NOUN
emaj-150	34	12	and	and	CCONJ
emaj-150	34	13	disputes	dispute	NOUN
emaj-150	34	14	in	in	ADP
emaj-150	34	15	the	the	DET
emaj-150	34	16	value	value	NOUN
emaj-150	34	17	proposition	proposition	NOUN
emaj-150	34	18	of	of	ADP
emaj-150	34	19	accounting	accounting	NOUN
emaj-150	34	20	profession	profession	NOUN
emaj-150	34	21	,	,	PUNCT
emaj-150	34	22	rules	rule	NOUN
emaj-150	34	23	and	and	CCONJ
emaj-150	34	24	decisions	decision	NOUN
emaj-150	34	25	,	,	PUNCT
emaj-150	34	26	as	as	ADV
emaj-150	34	27	well	well	ADV
emaj-150	34	28	as	as	ADP
emaj-150	34	29	perceived	perceive	VERB
emaj-150	34	30	problems	problem	NOUN
emaj-150	34	31	.	.	PUNCT
emaj-150	35	1	members	member	NOUN
emaj-150	35	2	of	of	ADP
emaj-150	35	3	accounting	accounting	NOUN
emaj-150	35	4	profession	profession	NOUN
emaj-150	35	5	have	have	VERB
emaj-150	35	6	to	to	PART
emaj-150	35	7	continue	continue	VERB
emaj-150	35	8	their	their	PRON
emaj-150	35	9	activities	activity	NOUN
emaj-150	35	10	while	while	SCONJ
emaj-150	35	11	adhering	adhere	VERB
emaj-150	35	12	to	to	ADP
emaj-150	35	13	accounting	accounting	NOUN
emaj-150	35	14	ethics	ethic	NOUN
emaj-150	35	15	,	,	PUNCT
emaj-150	35	16	despite	despite	SCONJ
emaj-150	35	17	the	the	DET
emaj-150	35	18	problems	problem	NOUN
emaj-150	35	19	they	they	PRON
emaj-150	35	20	experience	experience	VERB
emaj-150	35	21	(	(	PUNCT
emaj-150	35	22	deran	deran	ADJ
emaj-150	35	23	,	,	PUNCT
emaj-150	35	24	erduru	erduru	NOUN
emaj-150	35	25	and	and	CCONJ
emaj-150	35	26	keleş	keleş	ADJ
emaj-150	35	27	,	,	PUNCT
emaj-150	35	28	2016	2016	NUM
emaj-150	35	29	)	)	PUNCT
emaj-150	35	30	.	.	PUNCT
emaj-150	36	1	although	although	SCONJ
emaj-150	36	2	,	,	PUNCT
emaj-150	36	3	the	the	DET
emaj-150	36	4	consciousness	consciousness	NOUN
emaj-150	36	5	towards	towards	ADP
emaj-150	36	6	accounting	accounting	NOUN
emaj-150	36	7	ethics	ethic	NOUN
emaj-150	36	8	has	have	AUX
emaj-150	36	9	improved	improve	VERB
emaj-150	36	10	tremendously	tremendously	ADV
emaj-150	36	11	in	in	ADP
emaj-150	36	12	the	the	DET
emaj-150	36	13	recent	recent	ADJ
emaj-150	36	14	years	year	NOUN
emaj-150	36	15	among	among	ADP
emaj-150	36	16	accounting	accounting	NOUN
emaj-150	36	17	professionals	professional	NOUN
emaj-150	36	18	,	,	PUNCT
emaj-150	36	19	specific	specific	ADJ
emaj-150	36	20	problems	problem	NOUN
emaj-150	36	21	and	and	CCONJ
emaj-150	36	22	missing	missing	ADJ
emaj-150	36	23	points	point	NOUN
emaj-150	36	24	still	still	ADV
emaj-150	36	25	exist	exist	VERB
emaj-150	36	26	(	(	PUNCT
emaj-150	36	27	kızıl	kızıl	PROPN
emaj-150	36	28	,	,	PUNCT
emaj-150	36	29	akman	akman	NOUN
emaj-150	36	30	,	,	PUNCT
emaj-150	36	31	aras	ara	NOUN
emaj-150	36	32	and	and	CCONJ
emaj-150	36	33	erzin	erzin	PROPN
emaj-150	36	34	,	,	PUNCT
emaj-150	36	35	2015	2015	NUM
emaj-150	36	36	)	)	PUNCT
emaj-150	36	37	.	.	PUNCT
emaj-150	37	1	today	today	NOUN
emaj-150	37	2	,	,	PUNCT
emaj-150	37	3	in	in	ADP
emaj-150	37	4	order	order	NOUN
emaj-150	37	5	to	to	PART
emaj-150	37	6	understand	understand	VERB
emaj-150	37	7	the	the	DET
emaj-150	37	8	development	development	NOUN
emaj-150	37	9	of	of	ADP
emaj-150	37	10	accounting	accounting	NOUN
emaj-150	37	11	profession	profession	NOUN
emaj-150	37	12	,	,	PUNCT
emaj-150	37	13	it	it	PRON
emaj-150	37	14	is	be	AUX
emaj-150	37	15	necessary	necessary	ADJ
emaj-150	37	16	to	to	PART
emaj-150	37	17	examine	examine	VERB
emaj-150	37	18	the	the	DET
emaj-150	37	19	historical	historical	ADJ
emaj-150	37	20	development	development	NOUN
emaj-150	37	21	of	of	ADP
emaj-150	37	22	accounting	accounting	NOUN
emaj-150	37	23	.	.	PUNCT
emaj-150	38	1	if	if	SCONJ
emaj-150	38	2	the	the	DET
emaj-150	38	3	difficulties	difficulty	NOUN
emaj-150	38	4	faced	face	VERB
emaj-150	38	5	by	by	ADP
emaj-150	38	6	the	the	DET
emaj-150	38	7	profession	profession	NOUN
emaj-150	38	8	in	in	ADP
emaj-150	38	9	this	this	DET
emaj-150	38	10	process	process	NOUN
emaj-150	38	11	and	and	CCONJ
emaj-150	38	12	the	the	DET
emaj-150	38	13	issues	issue	NOUN
emaj-150	38	14	affecting	affect	VERB
emaj-150	38	15	the	the	DET
emaj-150	38	16	profession	profession	NOUN
emaj-150	38	17	are	be	AUX
emaj-150	38	18	examined	examine	VERB
emaj-150	38	19	in	in	ADP
emaj-150	38	20	relation	relation	NOUN
emaj-150	38	21	to	to	ADP
emaj-150	38	22	today	today	NOUN
emaj-150	38	23	’s	’s	PART
emaj-150	38	24	conditions	condition	NOUN
emaj-150	38	25	,	,	PUNCT
emaj-150	38	26	the	the	DET
emaj-150	38	27	future	future	NOUN
emaj-150	38	28	of	of	ADP
emaj-150	38	29	accountancy	accountancy	NOUN
emaj-150	38	30	can	can	AUX
emaj-150	38	31	be	be	AUX
emaj-150	38	32	shed	shed	VERB
emaj-150	38	33	light	light	NOUN
emaj-150	38	34	on	on	ADP
emaj-150	38	35	.	.	PUNCT
emaj-150	39	1	developments	development	NOUN
emaj-150	39	2	such	such	ADJ
emaj-150	39	3	as	as	ADP
emaj-150	39	4	globalization	globalization	NOUN
emaj-150	39	5	,	,	PUNCT
emaj-150	39	6	new	new	ADJ
emaj-150	39	7	economic	economic	ADJ
emaj-150	39	8	conception	conception	NOUN
emaj-150	39	9	,	,	PUNCT
emaj-150	39	10	political	political	ADJ
emaj-150	39	11	expansions	expansion	NOUN
emaj-150	39	12	,	,	PUNCT
emaj-150	39	13	external	external	ADJ
emaj-150	39	14	and	and	CCONJ
emaj-150	39	15	internal	internal	ADJ
emaj-150	39	16	conjuncture	conjuncture	NOUN
emaj-150	39	17	have	have	AUX
emaj-150	39	18	determined	determine	VERB
emaj-150	39	19	and	and	CCONJ
emaj-150	39	20	also	also	ADV
emaj-150	39	21	shaped	shape	VERB
emaj-150	39	22	the	the	DET
emaj-150	39	23	route	route	NOUN
emaj-150	39	24	of	of	ADP
emaj-150	39	25	accounting	accounting	NOUN
emaj-150	39	26	profession	profession	NOUN
emaj-150	39	27	.	.	PUNCT
emaj-150	40	1	the	the	DET
emaj-150	40	2	accounting	accounting	NOUN
emaj-150	40	3	profession	profession	NOUN
emaj-150	40	4	in	in	ADP
emaj-150	40	5	turkey	turkey	PROPN
emaj-150	40	6	experienced	experience	VERB
emaj-150	40	7	a	a	DET
emaj-150	40	8	regulation	regulation	NOUN
emaj-150	40	9	and	and	CCONJ
emaj-150	40	10	arrangement	arrangement	NOUN
emaj-150	40	11	with	with	ADP
emaj-150	40	12	the	the	DET
emaj-150	40	13	law	law	NOUN
emaj-150	40	14	numbered	number	VERB
emaj-150	40	15	3568	3568	NUM
emaj-150	40	16	in	in	ADP
emaj-150	40	17	the	the	DET
emaj-150	40	18	1989	1989	NUM
emaj-150	40	19	.	.	PUNCT
emaj-150	41	1	until	until	ADP
emaj-150	41	2	this	this	DET
emaj-150	41	3	date	date	NOUN
emaj-150	41	4	,	,	PUNCT
emaj-150	41	5	various	various	ADJ
emaj-150	41	6	foundations	foundation	NOUN
emaj-150	41	7	and	and	CCONJ
emaj-150	41	8	associations	association	NOUN
emaj-150	41	9	had	have	AUX
emaj-150	41	10	been	be	AUX
emaj-150	41	11	involved	involve	VERB
emaj-150	41	12	in	in	ADP
emaj-150	41	13	accounting	accounting	NOUN
emaj-150	41	14	activities	activity	NOUN
emaj-150	41	15	and	and	CCONJ
emaj-150	41	16	had	have	AUX
emaj-150	41	17	prepared	prepare	VERB
emaj-150	41	18	the	the	DET
emaj-150	41	19	infrastructure	infrastructure	NOUN
emaj-150	41	20	of	of	ADP
emaj-150	41	21	an	an	DET
emaj-150	41	22	occupational	occupational	ADJ
emaj-150	41	23	law	law	NOUN
emaj-150	41	24	in	in	ADP
emaj-150	41	25	order	order	NOUN
emaj-150	41	26	to	to	PART
emaj-150	41	27	give	give	VERB
emaj-150	41	28	the	the	DET
emaj-150	41	29	accounting	accounting	NOUN
emaj-150	41	30	profession	profession	NOUN
emaj-150	41	31	a	a	DET
emaj-150	41	32	legal	legal	ADJ
emaj-150	41	33	status	status	NOUN
emaj-150	41	34	.	.	PUNCT
emaj-150	42	1	with	with	ADP
emaj-150	42	2	the	the	DET
emaj-150	42	3	acceptance	acceptance	NOUN
emaj-150	42	4	of	of	ADP
emaj-150	42	5	the	the	DET
emaj-150	42	6	law	law	NOUN
emaj-150	42	7	numbered	number	VERB
emaj-150	42	8	3568	3568	NUM
emaj-150	42	9	,	,	PUNCT
emaj-150	42	10	the	the	DET
emaj-150	42	11	accounting	accounting	NOUN
emaj-150	42	12	profession	profession	NOUN
emaj-150	42	13	began	begin	VERB
emaj-150	42	14	to	to	PART
emaj-150	42	15	earn	earn	VERB
emaj-150	42	16	its	its	PRON
emaj-150	42	17	deserved	deserved	ADJ
emaj-150	42	18	reputation	reputation	NOUN
emaj-150	42	19	in	in	ADP
emaj-150	42	20	turkey	turkey	PROPN
emaj-150	42	21	(	(	PUNCT
emaj-150	42	22	kaya	kaya	PROPN
emaj-150	42	23	,	,	PUNCT
emaj-150	42	24	2015	2015	NUM
emaj-150	42	25	)	)	PUNCT
emaj-150	42	26	.	.	PUNCT
emaj-150	43	1	but	but	CCONJ
emaj-150	43	2	,	,	PUNCT
emaj-150	43	3	it	it	PRON
emaj-150	43	4	is	be	AUX
emaj-150	43	5	still	still	ADV
emaj-150	43	6	questionable	questionable	ADJ
emaj-150	43	7	if	if	SCONJ
emaj-150	43	8	the	the	DET
emaj-150	43	9	accounting	accounting	NOUN
emaj-150	43	10	profession	profession	NOUN
emaj-150	43	11	completely	completely	ADV
emaj-150	43	12	achieved	achieve	VERB
emaj-150	43	13	to	to	PART
emaj-150	43	14	earn	earn	VERB
emaj-150	43	15	its	its	PRON
emaj-150	43	16	desired	desire	VERB
emaj-150	43	17	reputation	reputation	NOUN
emaj-150	43	18	,	,	PUNCT
emaj-150	43	19	image	image	NOUN
emaj-150	43	20	and	and	CCONJ
emaj-150	43	21	identity	identity	NOUN
emaj-150	43	22	in	in	ADP
emaj-150	43	23	turkey	turkey	PROPN
emaj-150	43	24	(	(	PUNCT
emaj-150	43	25	kızıl	kızıl	PROPN
emaj-150	43	26	,	,	PUNCT
emaj-150	43	27	akman	akman	NOUN
emaj-150	43	28	,	,	PUNCT
emaj-150	43	29	zorkalkan	zorkalkan	INTJ
emaj-150	43	30	,	,	PUNCT
emaj-150	43	31	türkmen	türkman	NOUN
emaj-150	43	32	,	,	PUNCT
emaj-150	43	33	2015	2015	NUM
emaj-150	43	34	)	)	PUNCT
emaj-150	43	35	.	.	PUNCT
emaj-150	44	1	accounting	accounting	NOUN
emaj-150	44	2	professionals	professional	NOUN
emaj-150	44	3	have	have	VERB
emaj-150	44	4	a	a	DET
emaj-150	44	5	number	number	NOUN
emaj-150	44	6	of	of	ADP
emaj-150	44	7	responsibilities	responsibility	NOUN
emaj-150	44	8	towards	towards	ADP
emaj-150	44	9	the	the	DET
emaj-150	44	10	government	government	NOUN
emaj-150	44	11	,	,	PUNCT
emaj-150	44	12	their	their	PRON
emaj-150	44	13	clients	client	NOUN
emaj-150	44	14	,	,	PUNCT
emaj-150	44	15	colleagues	colleague	NOUN
emaj-150	44	16	and	and	CCONJ
emaj-150	44	17	even	even	ADV
emaj-150	44	18	themselves	themselves	PRON
emaj-150	44	19	.	.	PUNCT
emaj-150	45	1	accounting	accounting	NOUN
emaj-150	45	2	professionals	professional	NOUN
emaj-150	45	3	working	work	VERB
emaj-150	45	4	with	with	ADP
emaj-150	45	5	the	the	DET
emaj-150	45	6	consciousness	consciousness	NOUN
emaj-150	45	7	of	of	ADP
emaj-150	45	8	these	these	DET
emaj-150	45	9	responsibilities	responsibility	NOUN
emaj-150	45	10	are	be	AUX
emaj-150	45	11	trying	try	VERB
emaj-150	45	12	to	to	PART
emaj-150	45	13	produce	produce	VERB
emaj-150	45	14	and	and	CCONJ
emaj-150	45	15	present	present	ADJ
emaj-150	45	16	information	information	NOUN
emaj-150	45	17	that	that	PRON
emaj-150	45	18	is	be	AUX
emaj-150	45	19	understandable	understandable	ADJ
emaj-150	45	20	,	,	PUNCT
emaj-150	45	21	accurate	accurate	ADJ
emaj-150	45	22	and	and	CCONJ
emaj-150	45	23	reliable	reliable	ADJ
emaj-150	45	24	.	.	PUNCT
emaj-150	46	1	while	while	SCONJ
emaj-150	46	2	carrying	carry	VERB
emaj-150	46	3	out	out	ADP
emaj-150	46	4	all	all	DET
emaj-150	46	5	these	these	DET
emaj-150	46	6	activities	activity	NOUN
emaj-150	46	7	,	,	PUNCT
emaj-150	46	8	accounting	accounting	NOUN
emaj-150	46	9	professionals	professional	NOUN
emaj-150	46	10	encounter	encounter	VERB
emaj-150	46	11	various	various	ADJ
emaj-150	46	12	problems	problem	NOUN
emaj-150	46	13	in	in	ADP
emaj-150	46	14	their	their	PRON
emaj-150	46	15	lives	life	NOUN
emaj-150	46	16	and	and	CCONJ
emaj-150	46	17	expect	expect	VERB
emaj-150	46	18	these	these	DET
emaj-150	46	19	issues	issue	NOUN
emaj-150	46	20	to	to	PART
emaj-150	46	21	be	be	AUX
emaj-150	46	22	solved	solve	VERB
emaj-150	46	23	(	(	PUNCT
emaj-150	46	24	tükenmez	tükenmez	NOUN
emaj-150	46	25	and	and	CCONJ
emaj-150	46	26	kutay	kutay	NOUN
emaj-150	46	27	,	,	PUNCT
emaj-150	46	28	2005	2005	NUM
emaj-150	46	29	)	)	PUNCT
emaj-150	46	30	.	.	PUNCT
emaj-150	47	1	2	2	X
emaj-150	47	2	.	.	X
emaj-150	47	3	literature	literature	NOUN
emaj-150	47	4	review	review	NOUN
emaj-150	47	5	in	in	ADP
emaj-150	47	6	the	the	DET
emaj-150	47	7	recent	recent	ADJ
emaj-150	47	8	years	year	NOUN
emaj-150	47	9	,	,	PUNCT
emaj-150	47	10	there	there	PRON
emaj-150	47	11	has	have	AUX
emaj-150	47	12	been	be	AUX
emaj-150	47	13	a	a	DET
emaj-150	47	14	significant	significant	ADJ
emaj-150	47	15	increase	increase	NOUN
emaj-150	47	16	in	in	ADP
emaj-150	47	17	the	the	DET
emaj-150	47	18	number	number	NOUN
emaj-150	47	19	of	of	ADP
emaj-150	47	20	research	research	NOUN
emaj-150	47	21	conducted	conduct	VERB
emaj-150	47	22	on	on	ADP
emaj-150	47	23	the	the	DET
emaj-150	47	24	problems	problem	NOUN
emaj-150	47	25	of	of	ADP
emaj-150	47	26	accounting	accounting	NOUN
emaj-150	47	27	professionals	professional	NOUN
emaj-150	47	28	.	.	PUNCT
emaj-150	48	1	for	for	ADP
emaj-150	48	2	example	example	NOUN
emaj-150	48	3	,	,	PUNCT
emaj-150	48	4	uzay	uzay	NOUN
emaj-150	48	5	and	and	CCONJ
emaj-150	48	6	gungor	gungor	PROPN
emaj-150	48	7	(	(	PUNCT
emaj-150	48	8	2004	2004	NUM
emaj-150	48	9	)	)	PUNCT
emaj-150	48	10	pointed	point	VERB
emaj-150	48	11	out	out	ADP
emaj-150	48	12	that	that	SCONJ
emaj-150	48	13	the	the	DET
emaj-150	48	14	problems	problem	NOUN
emaj-150	48	15	of	of	ADP
emaj-150	48	16	accounting	accounting	NOUN
emaj-150	48	17	professionals	professional	NOUN
emaj-150	48	18	in	in	ADP
emaj-150	48	19	their	their	PRON
emaj-150	48	20	jobs	job	NOUN
emaj-150	48	21	.	.	PUNCT
emaj-150	49	1	this	this	DET
emaj-150	49	2	study	study	NOUN
emaj-150	49	3	revealed	reveal	VERB
emaj-150	49	4	that	that	SCONJ
emaj-150	49	5	,	,	PUNCT
emaj-150	49	6	the	the	DET
emaj-150	49	7	taxpayers	taxpayer	NOUN
emaj-150	49	8	can	can	AUX
emaj-150	49	9	not	not	PART
emaj-150	49	10	keep	keep	VERB
emaj-150	49	11	track	track	NOUN
emaj-150	49	12	of	of	ADP
emaj-150	49	13	the	the	DET
emaj-150	49	14	amendments	amendment	NOUN
emaj-150	49	15	that	that	PRON
emaj-150	49	16	are	be	AUX
emaj-150	49	17	frequently	frequently	ADV
emaj-150	49	18	made	make	VERB
emaj-150	49	19	in	in	ADP
emaj-150	49	20	the	the	DET
emaj-150	49	21	legislation	legislation	NOUN
emaj-150	49	22	.	.	PUNCT
emaj-150	50	1	volume	volume	NOUN
emaj-150	50	2	8	8	NUM
emaj-150	50	3	no	no	DET
emaj-150	50	4	1	1	NUM
emaj-150	50	5	(	(	PUNCT
emaj-150	50	6	2018	2018	NUM
emaj-150	50	7	)	)	PUNCT
emaj-150	50	8	|	|	ADV
emaj-150	50	9	issn	issn	VERB
emaj-150	50	10	2158	2158	NUM
emaj-150	50	11	-	-	SYM
emaj-150	50	12	8708	8708	NUM
emaj-150	50	13	(	(	PUNCT
emaj-150	50	14	online	online	NOUN
emaj-150	50	15	)	)	PUNCT
emaj-150	50	16	|	|	ADV
emaj-150	50	17	doi	doi	X
emaj-150	50	18	10.5195	10.5195	NUM
emaj-150	50	19	/	/	SYM
emaj-150	50	20	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	51	1	|	|	NOUN
emaj-150	51	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-150	51	3	mustafa	mustafa	PROPN
emaj-150	51	4	uçar	uçar	PROPN
emaj-150	51	5	,	,	PUNCT
emaj-150	51	6	cevdet	cevdet	NOUN
emaj-150	51	7	kızıl	kızıl	PROPN
emaj-150	51	8	,	,	PUNCT
emaj-150	51	9	oğuzhan	oğuzhan	ADJ
emaj-150	51	10	oğuz	oğuz	NOUN
emaj-150	51	11	emerging	emerge	VERB
emaj-150	51	12	markets	market	NOUN
emaj-150	51	13	journal	journal	NOUN
emaj-150	52	1	|	|	ADV
emaj-150	52	2	p	p	NOUN
emaj-150	52	3	a	a	DET
emaj-150	52	4	g	g	PROPN
emaj-150	52	5	e	e	PROPN
emaj-150	52	6	|19	|19	PROPN
emaj-150	52	7	clients	client	NOUN
emaj-150	52	8	’	’	PART
emaj-150	52	9	inability	inability	NOUN
emaj-150	52	10	to	to	PART
emaj-150	52	11	pay	pay	VERB
emaj-150	52	12	accounting	accounting	NOUN
emaj-150	52	13	fees	fee	NOUN
emaj-150	52	14	on	on	ADP
emaj-150	52	15	time	time	NOUN
emaj-150	52	16	,	,	PUNCT
emaj-150	52	17	excessive	excessive	ADJ
emaj-150	52	18	workload	workload	NOUN
emaj-150	52	19	of	of	ADP
emaj-150	52	20	accounting	accounting	NOUN
emaj-150	52	21	professionals	professional	NOUN
emaj-150	52	22	and	and	CCONJ
emaj-150	52	23	unfair	unfair	ADJ
emaj-150	52	24	competition	competition	NOUN
emaj-150	52	25	among	among	ADP
emaj-150	52	26	accountants	accountant	NOUN
emaj-150	52	27	were	be	AUX
emaj-150	52	28	other	other	ADJ
emaj-150	52	29	determined	determined	ADJ
emaj-150	52	30	problems	problem	NOUN
emaj-150	52	31	.	.	PUNCT
emaj-150	53	1	the	the	DET
emaj-150	53	2	study	study	NOUN
emaj-150	53	3	conducted	conduct	VERB
emaj-150	53	4	by	by	ADP
emaj-150	53	5	kalaycı	kalaycı	PROPN
emaj-150	53	6	and	and	CCONJ
emaj-150	53	7	tekşen	tekşen	PROPN
emaj-150	53	8	(	(	PUNCT
emaj-150	53	9	2006	2006	NUM
emaj-150	53	10	)	)	PUNCT
emaj-150	53	11	expressed	express	VERB
emaj-150	53	12	clients	client	NOUN
emaj-150	53	13	’	’	PART
emaj-150	53	14	pressure	pressure	NOUN
emaj-150	53	15	over	over	ADP
emaj-150	53	16	members	member	NOUN
emaj-150	53	17	of	of	ADP
emaj-150	53	18	the	the	DET
emaj-150	53	19	accouting	accoute	VERB
emaj-150	53	20	profession	profession	NOUN
emaj-150	53	21	in	in	ADP
emaj-150	53	22	the	the	DET
emaj-150	53	23	direction	direction	NOUN
emaj-150	53	24	of	of	ADP
emaj-150	53	25	low	low	ADJ
emaj-150	53	26	tax	tax	NOUN
emaj-150	53	27	calculation	calculation	NOUN
emaj-150	53	28	.	.	PUNCT
emaj-150	54	1	regular	regular	ADJ
emaj-150	54	2	changes	change	NOUN
emaj-150	54	3	in	in	ADP
emaj-150	54	4	the	the	DET
emaj-150	54	5	legislation	legislation	NOUN
emaj-150	54	6	and	and	CCONJ
emaj-150	54	7	arrangements	arrangement	NOUN
emaj-150	54	8	,	,	PUNCT
emaj-150	54	9	unfair	unfair	ADJ
emaj-150	54	10	competition	competition	NOUN
emaj-150	54	11	among	among	ADP
emaj-150	54	12	accounting	accounting	NOUN
emaj-150	54	13	professionals	professional	NOUN
emaj-150	54	14	,	,	PUNCT
emaj-150	54	15	excessive	excessive	ADJ
emaj-150	54	16	workload	workload	NOUN
emaj-150	54	17	of	of	ADP
emaj-150	54	18	accountants	accountant	NOUN
emaj-150	54	19	and	and	CCONJ
emaj-150	54	20	clients	client	NOUN
emaj-150	54	21	’	'	PUNCT
emaj-150	54	22	not	not	PART
emaj-150	54	23	paying	pay	VERB
emaj-150	54	24	accounting	accounting	NOUN
emaj-150	54	25	fees	fee	NOUN
emaj-150	54	26	on	on	ADP
emaj-150	54	27	time	time	NOUN
emaj-150	54	28	were	be	AUX
emaj-150	54	29	also	also	ADV
emaj-150	54	30	other	other	ADJ
emaj-150	54	31	mentioned	mention	VERB
emaj-150	54	32	problems	problem	NOUN
emaj-150	54	33	.	.	PUNCT
emaj-150	55	1	the	the	DET
emaj-150	55	2	aim	aim	NOUN
emaj-150	55	3	of	of	ADP
emaj-150	55	4	usul	usul	NOUN
emaj-150	55	5	and	and	CCONJ
emaj-150	55	6	aslantaş	aslantaş	NOUN
emaj-150	55	7	’s	’s	PART
emaj-150	55	8	(	(	PUNCT
emaj-150	55	9	2007	2007	NUM
emaj-150	55	10	)	)	PUNCT
emaj-150	55	11	study	study	NOUN
emaj-150	55	12	was	be	AUX
emaj-150	55	13	to	to	PART
emaj-150	55	14	reveal	reveal	VERB
emaj-150	55	15	the	the	DET
emaj-150	55	16	causes	cause	NOUN
emaj-150	55	17	of	of	ADP
emaj-150	55	18	conflict	conflict	NOUN
emaj-150	55	19	between	between	ADP
emaj-150	55	20	accounting	accounting	NOUN
emaj-150	55	21	professionals	professional	NOUN
emaj-150	55	22	and	and	CCONJ
emaj-150	55	23	clients	client	NOUN
emaj-150	55	24	.	.	PUNCT
emaj-150	56	1	the	the	DET
emaj-150	56	2	viewpoints	viewpoint	NOUN
emaj-150	56	3	of	of	ADP
emaj-150	56	4	clients	client	NOUN
emaj-150	56	5	and	and	CCONJ
emaj-150	56	6	accounting	accounting	NOUN
emaj-150	56	7	professionals	professional	NOUN
emaj-150	56	8	were	be	AUX
emaj-150	56	9	also	also	ADV
emaj-150	56	10	presented	present	VERB
emaj-150	56	11	in	in	ADP
emaj-150	56	12	this	this	DET
emaj-150	56	13	research	research	NOUN
emaj-150	56	14	.	.	PUNCT
emaj-150	57	1	according	accord	VERB
emaj-150	57	2	to	to	ADP
emaj-150	57	3	the	the	DET
emaj-150	57	4	study	study	NOUN
emaj-150	57	5	,	,	PUNCT
emaj-150	57	6	it	it	PRON
emaj-150	57	7	was	be	AUX
emaj-150	57	8	determined	determine	VERB
emaj-150	57	9	that	that	SCONJ
emaj-150	57	10	conflicts	conflict	NOUN
emaj-150	57	11	between	between	ADP
emaj-150	57	12	accounting	accounting	NOUN
emaj-150	57	13	professionals	professional	NOUN
emaj-150	57	14	providing	provide	VERB
emaj-150	57	15	service	service	NOUN
emaj-150	57	16	and	and	CCONJ
emaj-150	57	17	the	the	DET
emaj-150	57	18	clients	client	NOUN
emaj-150	57	19	requesting	request	VERB
emaj-150	57	20	service	service	NOUN
emaj-150	57	21	from	from	ADP
emaj-150	57	22	accountants	accountant	NOUN
emaj-150	57	23	existed	exist	VERB
emaj-150	57	24	.	.	PUNCT
emaj-150	58	1	the	the	DET
emaj-150	58	2	conflicts	conflict	NOUN
emaj-150	58	3	were	be	AUX
emaj-150	58	4	mainly	mainly	ADV
emaj-150	58	5	as	as	ADP
emaj-150	58	6	a	a	DET
emaj-150	58	7	result	result	NOUN
emaj-150	58	8	of	of	ADP
emaj-150	58	9	viewpoint	viewpoint	NOUN
emaj-150	58	10	of	of	ADP
emaj-150	58	11	clients	client	NOUN
emaj-150	58	12	towards	towards	ADP
emaj-150	58	13	accounting	accounting	NOUN
emaj-150	58	14	professionals	professional	NOUN
emaj-150	58	15	.	.	PUNCT
emaj-150	59	1	another	another	DET
emaj-150	59	2	research	research	NOUN
emaj-150	59	3	was	be	AUX
emaj-150	59	4	carried	carry	VERB
emaj-150	59	5	out	out	ADP
emaj-150	59	6	by	by	ADP
emaj-150	59	7	özulucan	özulucan	ADJ
emaj-150	59	8	,	,	PUNCT
emaj-150	59	9	bengü	bengü	NOUN
emaj-150	59	10	and	and	CCONJ
emaj-150	59	11	özdemir	özdemir	NOUN
emaj-150	59	12	(	(	PUNCT
emaj-150	59	13	2010	2010	NUM
emaj-150	59	14	)	)	PUNCT
emaj-150	59	15	.	.	PUNCT
emaj-150	60	1	this	this	DET
emaj-150	60	2	study	study	NOUN
emaj-150	60	3	assessed	assess	VERB
emaj-150	60	4	the	the	DET
emaj-150	60	5	problems	problem	NOUN
emaj-150	60	6	of	of	ADP
emaj-150	60	7	accounting	accounting	NOUN
emaj-150	60	8	professionals	professional	NOUN
emaj-150	60	9	under	under	ADP
emaj-150	60	10	three	three	NUM
emaj-150	60	11	titles	title	NOUN
emaj-150	60	12	(	(	PUNCT
emaj-150	60	13	topics	topic	NOUN
emaj-150	60	14	)	)	PUNCT
emaj-150	60	15	.	.	PUNCT
emaj-150	61	1	these	these	PRON
emaj-150	61	2	were	be	AUX
emaj-150	61	3	the	the	DET
emaj-150	61	4	problems	problem	NOUN
emaj-150	61	5	faced	face	VERB
emaj-150	61	6	in	in	ADP
emaj-150	61	7	practice	practice	NOUN
emaj-150	61	8	,	,	PUNCT
emaj-150	61	9	the	the	DET
emaj-150	61	10	problems	problem	NOUN
emaj-150	61	11	experienced	experience	VERB
emaj-150	61	12	through	through	ADP
emaj-150	61	13	the	the	DET
emaj-150	61	14	application	application	NOUN
emaj-150	61	15	of	of	ADP
emaj-150	61	16	legislations	legislation	NOUN
emaj-150	61	17	and	and	CCONJ
emaj-150	61	18	the	the	DET
emaj-150	61	19	problems	problem	NOUN
emaj-150	61	20	related	relate	VERB
emaj-150	61	21	to	to	ADP
emaj-150	61	22	accounting	accounting	NOUN
emaj-150	61	23	chambers	chamber	NOUN
emaj-150	61	24	.	.	PUNCT
emaj-150	62	1	the	the	DET
emaj-150	62	2	motivation	motivation	NOUN
emaj-150	62	3	of	of	ADP
emaj-150	62	4	karcıoğlu	karcıoğlu	PROPN
emaj-150	62	5	and	and	CCONJ
emaj-150	62	6	yazarkan	yazarkan	PROPN
emaj-150	62	7	’s	’s	PROPN
emaj-150	62	8	(	(	PUNCT
emaj-150	62	9	2011	2011	NUM
emaj-150	62	10	)	)	PUNCT
emaj-150	62	11	study	study	NOUN
emaj-150	62	12	was	be	AUX
emaj-150	62	13	to	to	PART
emaj-150	62	14	determine	determine	VERB
emaj-150	62	15	the	the	DET
emaj-150	62	16	problems	problem	NOUN
emaj-150	62	17	faced	face	VERB
emaj-150	62	18	by	by	ADP
emaj-150	62	19	accounting	accounting	NOUN
emaj-150	62	20	professionals	professional	NOUN
emaj-150	62	21	residing	reside	VERB
emaj-150	62	22	in	in	ADP
emaj-150	62	23	the	the	DET
emaj-150	62	24	provincial	provincial	ADJ
emaj-150	62	25	centers	center	NOUN
emaj-150	62	26	of	of	ADP
emaj-150	62	27	i̇zmir	i̇zmir	PROPN
emaj-150	62	28	and	and	CCONJ
emaj-150	62	29	erzurum	erzurum	PROPN
emaj-150	62	30	during	during	ADP
emaj-150	62	31	their	their	PRON
emaj-150	62	32	activities	activity	NOUN
emaj-150	62	33	related	relate	VERB
emaj-150	62	34	to	to	ADP
emaj-150	62	35	public	public	ADJ
emaj-150	62	36	institutions	institution	NOUN
emaj-150	62	37	.	.	PUNCT
emaj-150	63	1	according	accord	VERB
emaj-150	63	2	to	to	ADP
emaj-150	63	3	the	the	DET
emaj-150	63	4	results	result	NOUN
emaj-150	63	5	of	of	ADP
emaj-150	63	6	research	research	NOUN
emaj-150	63	7	,	,	PUNCT
emaj-150	63	8	it	it	PRON
emaj-150	63	9	was	be	AUX
emaj-150	63	10	determined	determine	VERB
emaj-150	63	11	that	that	SCONJ
emaj-150	63	12	accounting	accounting	NOUN
emaj-150	63	13	professionals	professional	NOUN
emaj-150	63	14	had	have	VERB
emaj-150	63	15	problems	problem	NOUN
emaj-150	63	16	such	such	ADJ
emaj-150	63	17	as	as	ADP
emaj-150	63	18	lack	lack	NOUN
emaj-150	63	19	of	of	ADP
emaj-150	63	20	knowledge	knowledge	NOUN
emaj-150	63	21	,	,	PUNCT
emaj-150	63	22	bureaucratic	bureaucratic	ADJ
emaj-150	63	23	issues	issue	NOUN
emaj-150	63	24	and	and	CCONJ
emaj-150	63	25	legal	legal	ADJ
emaj-150	63	26	arrangements	arrangement	NOUN
emaj-150	63	27	.	.	PUNCT
emaj-150	64	1	yıldırım	yıldırım	PROPN
emaj-150	64	2	and	and	CCONJ
emaj-150	64	3	güney	güney	PROPN
emaj-150	64	4	(	(	PUNCT
emaj-150	64	5	2012	2012	NUM
emaj-150	64	6	)	)	PUNCT
emaj-150	64	7	attempted	attempt	VERB
emaj-150	64	8	to	to	PART
emaj-150	64	9	emphasize	emphasize	VERB
emaj-150	64	10	some	some	PRON
emaj-150	64	11	of	of	ADP
emaj-150	64	12	the	the	DET
emaj-150	64	13	problems	problem	NOUN
emaj-150	64	14	of	of	ADP
emaj-150	64	15	accountanting	accountante	VERB
emaj-150	64	16	professionals	professional	NOUN
emaj-150	64	17	.	.	PUNCT
emaj-150	65	1	in	in	ADP
emaj-150	65	2	the	the	DET
emaj-150	65	3	study	study	NOUN
emaj-150	65	4	,	,	PUNCT
emaj-150	65	5	it	it	PRON
emaj-150	65	6	was	be	AUX
emaj-150	65	7	determined	determine	VERB
emaj-150	65	8	that	that	SCONJ
emaj-150	65	9	the	the	DET
emaj-150	65	10	members	member	NOUN
emaj-150	65	11	of	of	ADP
emaj-150	65	12	accounting	accounting	NOUN
emaj-150	65	13	profession	profession	NOUN
emaj-150	65	14	were	be	AUX
emaj-150	65	15	faced	face	VERB
emaj-150	65	16	with	with	ADP
emaj-150	65	17	job	job	NOUN
emaj-150	65	18	burden	burden	NOUN
emaj-150	65	19	and	and	CCONJ
emaj-150	65	20	difficulties	difficulty	NOUN
emaj-150	65	21	much	much	ADV
emaj-150	65	22	more	more	ADJ
emaj-150	65	23	than	than	ADP
emaj-150	65	24	the	the	DET
emaj-150	65	25	advantages	advantage	NOUN
emaj-150	65	26	and	and	CCONJ
emaj-150	65	27	benefits	benefit	NOUN
emaj-150	65	28	of	of	ADP
emaj-150	65	29	their	their	PRON
emaj-150	65	30	occupation	occupation	NOUN
emaj-150	65	31	.	.	PUNCT
emaj-150	66	1	also	also	ADV
emaj-150	66	2	,	,	PUNCT
emaj-150	66	3	the	the	DET
emaj-150	66	4	frequent	frequent	ADJ
emaj-150	66	5	law	law	NOUN
emaj-150	66	6	and	and	CCONJ
emaj-150	66	7	arrangement	arrangement	NOUN
emaj-150	66	8	changes	change	NOUN
emaj-150	66	9	were	be	AUX
emaj-150	66	10	impairing	impair	VERB
emaj-150	66	11	the	the	DET
emaj-150	66	12	relationship	relationship	NOUN
emaj-150	66	13	between	between	ADP
emaj-150	66	14	clients	client	NOUN
emaj-150	66	15	and	and	CCONJ
emaj-150	66	16	accounting	accounting	NOUN
emaj-150	66	17	professionals	professional	NOUN
emaj-150	66	18	.	.	PUNCT
emaj-150	67	1	tuğay	tuğay	NOUN
emaj-150	67	2	and	and	CCONJ
emaj-150	67	3	tekşen	tekşen	PROPN
emaj-150	67	4	(	(	PUNCT
emaj-150	67	5	2014	2014	NUM
emaj-150	67	6	)	)	PUNCT
emaj-150	67	7	conducted	conduct	VERB
emaj-150	67	8	a	a	DET
emaj-150	67	9	research	research	NOUN
emaj-150	67	10	investigating	investigate	VERB
emaj-150	67	11	the	the	DET
emaj-150	67	12	problems	problem	NOUN
emaj-150	67	13	of	of	ADP
emaj-150	67	14	accounting	accounting	NOUN
emaj-150	67	15	professionals	professional	NOUN
emaj-150	67	16	.	.	PUNCT
emaj-150	68	1	this	this	DET
emaj-150	68	2	study	study	NOUN
emaj-150	68	3	argued	argue	VERB
emaj-150	68	4	that	that	SCONJ
emaj-150	68	5	,	,	PUNCT
emaj-150	68	6	the	the	DET
emaj-150	68	7	best	good	ADJ
emaj-150	68	8	accountant	accountant	NOUN
emaj-150	68	9	was	be	AUX
emaj-150	68	10	perceived	perceive	VERB
emaj-150	68	11	by	by	ADP
emaj-150	68	12	the	the	DET
emaj-150	68	13	society	society	NOUN
emaj-150	68	14	as	as	ADP
emaj-150	68	15	the	the	DET
emaj-150	68	16	one	one	NOUN
emaj-150	68	17	enabling	enable	VERB
emaj-150	68	18	and	and	CCONJ
emaj-150	68	19	helping	help	VERB
emaj-150	68	20	clients	client	NOUN
emaj-150	68	21	to	to	PART
emaj-150	68	22	pay	pay	VERB
emaj-150	68	23	least	least	ADJ
emaj-150	68	24	tax	tax	NOUN
emaj-150	68	25	.	.	PUNCT
emaj-150	69	1	additional	additional	ADJ
emaj-150	69	2	problems	problem	NOUN
emaj-150	69	3	of	of	ADP
emaj-150	69	4	accounting	accounting	NOUN
emaj-150	69	5	professionals	professional	NOUN
emaj-150	69	6	were	be	AUX
emaj-150	69	7	underlined	underline	VERB
emaj-150	69	8	by	by	ADP
emaj-150	69	9	the	the	DET
emaj-150	69	10	research	research	NOUN
emaj-150	69	11	such	such	ADJ
emaj-150	69	12	as	as	ADP
emaj-150	69	13	frequent	frequent	ADJ
emaj-150	69	14	changes	change	NOUN
emaj-150	69	15	in	in	ADP
emaj-150	69	16	laws	law	NOUN
emaj-150	69	17	and	and	CCONJ
emaj-150	69	18	regulations	regulation	NOUN
emaj-150	69	19	which	which	PRON
emaj-150	69	20	were	be	AUX
emaj-150	69	21	not	not	PART
emaj-150	69	22	followed	follow	VERB
emaj-150	69	23	in	in	ADP
emaj-150	69	24	a	a	DET
emaj-150	69	25	timely	timely	ADJ
emaj-150	69	26	manner	manner	NOUN
emaj-150	69	27	,	,	PUNCT
emaj-150	69	28	accounting	accounting	NOUN
emaj-150	69	29	colleagues	colleague	NOUN
emaj-150	69	30	keeping	keep	VERB
emaj-150	69	31	books	book	NOUN
emaj-150	69	32	under	under	ADP
emaj-150	69	33	the	the	DET
emaj-150	69	34	base	base	ADJ
emaj-150	69	35	salary	salary	NOUN
emaj-150	69	36	determined	determine	VERB
emaj-150	69	37	by	by	ADP
emaj-150	69	38	accounting	accounting	NOUN
emaj-150	69	39	chambers	chamber	NOUN
emaj-150	69	40	,	,	PUNCT
emaj-150	69	41	the	the	DET
emaj-150	69	42	occupational	occupational	ADJ
emaj-150	69	43	(	(	PUNCT
emaj-150	69	44	job	job	NOUN
emaj-150	69	45	)	)	PUNCT
emaj-150	69	46	burden	burden	NOUN
emaj-150	69	47	brought	bring	VERB
emaj-150	69	48	by	by	ADP
emaj-150	69	49	the	the	DET
emaj-150	69	50	profession	profession	NOUN
emaj-150	69	51	which	which	PRON
emaj-150	69	52	is	be	AUX
emaj-150	69	53	excessive	excessive	ADJ
emaj-150	69	54	and	and	CCONJ
emaj-150	69	55	the	the	DET
emaj-150	69	56	clients	client	NOUN
emaj-150	69	57	not	not	PART
emaj-150	69	58	pay	pay	VERB
emaj-150	69	59	their	their	PRON
emaj-150	69	60	fees	fee	NOUN
emaj-150	69	61	to	to	ADP
emaj-150	69	62	accountants	accountant	NOUN
emaj-150	69	63	on	on	ADP
emaj-150	69	64	time	time	NOUN
emaj-150	69	65	.	.	PUNCT
emaj-150	70	1	3	3	X
emaj-150	70	2	.	.	X
emaj-150	70	3	society	society	NOUN
emaj-150	70	4	’s	’s	PART
emaj-150	70	5	expectations	expectation	NOUN
emaj-150	70	6	from	from	ADP
emaj-150	70	7	accounting	account	VERB
emaj-150	70	8	professionals	professional	NOUN
emaj-150	70	9	there	there	PRON
emaj-150	70	10	are	be	VERB
emaj-150	70	11	several	several	ADJ
emaj-150	70	12	stakeholders	stakeholder	NOUN
emaj-150	70	13	,	,	PUNCT
emaj-150	70	14	who	who	PRON
emaj-150	70	15	benefit	benefit	VERB
emaj-150	70	16	from	from	ADP
emaj-150	70	17	the	the	DET
emaj-150	70	18	information	information	NOUN
emaj-150	70	19	generated	generate	VERB
emaj-150	70	20	,	,	PUNCT
emaj-150	70	21	produced	produce	VERB
emaj-150	70	22	and	and	CCONJ
emaj-150	70	23	presented	present	VERB
emaj-150	70	24	by	by	ADP
emaj-150	70	25	accounting	accounting	NOUN
emaj-150	70	26	professionals	professional	NOUN
emaj-150	70	27	.	.	PUNCT
emaj-150	71	1	the	the	DET
emaj-150	71	2	timely	timely	ADJ
emaj-150	71	3	delivery	delivery	NOUN
emaj-150	71	4	of	of	ADP
emaj-150	71	5	accurate	accurate	ADJ
emaj-150	71	6	and	and	CCONJ
emaj-150	71	7	reliable	reliable	ADJ
emaj-150	71	8	information	information	NOUN
emaj-150	71	9	is	be	AUX
emaj-150	71	10	a	a	DET
emaj-150	71	11	major	major	ADJ
emaj-150	71	12	expectation	expectation	NOUN
emaj-150	71	13	of	of	ADP
emaj-150	71	14	all	all	DET
emaj-150	71	15	stakeholders	stakeholder	NOUN
emaj-150	71	16	.	.	PUNCT
emaj-150	72	1	the	the	DET
emaj-150	72	2	most	most	ADV
emaj-150	72	3	evident	evident	ADJ
emaj-150	72	4	expectation	expectation	NOUN
emaj-150	72	5	of	of	ADP
emaj-150	72	6	investors	investor	NOUN
emaj-150	72	7	and	and	CCONJ
emaj-150	72	8	shareholders	shareholder	NOUN
emaj-150	72	9	from	from	ADP
emaj-150	72	10	accounting	account	VERB
emaj-150	72	11	professionals	professional	NOUN
emaj-150	72	12	in	in	ADP
emaj-150	72	13	the	the	DET
emaj-150	72	14	recent	recent	ADJ
emaj-150	72	15	years	year	NOUN
emaj-150	72	16	is	be	AUX
emaj-150	72	17	especially	especially	ADV
emaj-150	72	18	transparency	transparency	NOUN
emaj-150	72	19	(	(	PUNCT
emaj-150	72	20	kızıl	kızıl	PROPN
emaj-150	72	21	,	,	PUNCT
emaj-150	72	22	fidan	fidan	PROPN
emaj-150	72	23	,	,	PUNCT
emaj-150	72	24	kızıl	kızıl	PROPN
emaj-150	72	25	and	and	CCONJ
emaj-150	72	26	keskin	keskin	PROPN
emaj-150	72	27	,	,	PUNCT
emaj-150	72	28	2013	2013	NUM
emaj-150	72	29	;	;	PUNCT
emaj-150	72	30	kızıl	kızıl	PROPN
emaj-150	72	31	,	,	PUNCT
emaj-150	72	32	fidan	fidan	PROPN
emaj-150	72	33	,	,	PUNCT
emaj-150	72	34	kızıl	kızıl	PROPN
emaj-150	72	35	and	and	CCONJ
emaj-150	72	36	keskin	keskin	PROPN
emaj-150	72	37	,	,	PUNCT
emaj-150	72	38	2016	2016	NUM
emaj-150	72	39	;	;	PUNCT
emaj-150	72	40	tayyar	tayyar	NOUN
emaj-150	72	41	,	,	PUNCT
emaj-150	72	42	2001	2001	NUM
emaj-150	72	43	)	)	PUNCT
emaj-150	72	44	.	.	PUNCT
emaj-150	73	1	that	that	PRON
emaj-150	73	2	is	be	AUX
emaj-150	73	3	definitely	definitely	ADV
emaj-150	73	4	a	a	DET
emaj-150	73	5	critical	critical	ADJ
emaj-150	73	6	concept	concept	NOUN
emaj-150	73	7	also	also	ADV
emaj-150	73	8	in	in	ADP
emaj-150	73	9	terms	term	NOUN
emaj-150	73	10	of	of	ADP
emaj-150	73	11	mergers	merger	NOUN
emaj-150	73	12	,	,	PUNCT
emaj-150	73	13	acquisitions	acquisition	NOUN
emaj-150	73	14	and	and	CCONJ
emaj-150	73	15	investments	investment	NOUN
emaj-150	73	16	.	.	PUNCT
emaj-150	74	1	stakeholders	stakeholder	NOUN
emaj-150	74	2	of	of	ADP
emaj-150	74	3	today	today	NOUN
emaj-150	74	4	’s	’s	PART
emaj-150	74	5	business	business	NOUN
emaj-150	74	6	world	world	NOUN
emaj-150	74	7	such	such	ADJ
emaj-150	74	8	as	as	ADP
emaj-150	74	9	investors	investor	NOUN
emaj-150	74	10	,	,	PUNCT
emaj-150	74	11	shareholders	shareholder	NOUN
emaj-150	74	12	,	,	PUNCT
emaj-150	74	13	entrepreneurs	entrepreneur	NOUN
emaj-150	74	14	,	,	PUNCT
emaj-150	74	15	auditors	auditor	NOUN
emaj-150	74	16	and	and	CCONJ
emaj-150	74	17	government	government	NOUN
emaj-150	74	18	are	be	AUX
emaj-150	74	19	in	in	ADP
emaj-150	74	20	need	need	NOUN
emaj-150	74	21	of	of	ADP
emaj-150	74	22	more	more	ADV
emaj-150	74	23	standardized	standardized	ADJ
emaj-150	74	24	global	global	ADJ
emaj-150	74	25	accounting	accounting	NOUN
emaj-150	74	26	principles	principle	NOUN
emaj-150	74	27	(	(	PUNCT
emaj-150	74	28	kızıl	kızıl	NOUN
emaj-150	74	29	,	,	PUNCT
emaj-150	74	30	çetin	çetin	NOUN
emaj-150	74	31	and	and	CCONJ
emaj-150	74	32	bulunmaz	bulunmaz	NOUN
emaj-150	74	33	,	,	PUNCT
emaj-150	74	34	2014	2014	NUM
emaj-150	74	35	)	)	PUNCT
emaj-150	74	36	.	.	PUNCT
emaj-150	75	1	in	in	ADP
emaj-150	75	2	addition	addition	NOUN
emaj-150	75	3	,	,	PUNCT
emaj-150	75	4	the	the	DET
emaj-150	75	5	business	business	NOUN
emaj-150	75	6	community	community	NOUN
emaj-150	75	7	wants	want	VERB
emaj-150	75	8	financial	financial	ADJ
emaj-150	75	9	statements	statement	NOUN
emaj-150	75	10	to	to	PART
emaj-150	75	11	be	be	AUX
emaj-150	75	12	understandable	understandable	ADJ
emaj-150	75	13	,	,	PUNCT
emaj-150	75	14	flexible	flexible	ADJ
emaj-150	75	15	and	and	CCONJ
emaj-150	75	16	focused	focus	VERB
emaj-150	75	17	on	on	ADP
emaj-150	75	18	needs	need	NOUN
emaj-150	75	19	.	.	PUNCT
emaj-150	76	1	the	the	DET
emaj-150	76	2	accountant	accountant	NOUN
emaj-150	76	3	should	should	AUX
emaj-150	76	4	present	present	VERB
emaj-150	76	5	the	the	DET
emaj-150	76	6	information	information	NOUN
emaj-150	76	7	on	on	ADP
emaj-150	76	8	the	the	DET
emaj-150	76	9	basis	basis	NOUN
emaj-150	76	10	of	of	ADP
emaj-150	76	11	materiality	materiality	NOUN
emaj-150	76	12	and	and	CCONJ
emaj-150	76	13	priority	priority	NOUN
emaj-150	76	14	.	.	PUNCT
emaj-150	77	1	it	it	PRON
emaj-150	77	2	should	should	AUX
emaj-150	77	3	be	be	AUX
emaj-150	77	4	noted	note	VERB
emaj-150	77	5	that	that	SCONJ
emaj-150	77	6	,	,	PUNCT
emaj-150	77	7	a	a	DET
emaj-150	77	8	serious	serious	ADJ
emaj-150	77	9	amount	amount	NOUN
emaj-150	77	10	of	of	ADP
emaj-150	77	11	information	information	NOUN
emaj-150	77	12	can	can	AUX
emaj-150	77	13	be	be	AUX
emaj-150	77	14	misleading	misleading	ADJ
emaj-150	77	15	and	and	CCONJ
emaj-150	77	16	inaccuarate	inaccuarate	ADJ
emaj-150	77	17	.	.	PUNCT
emaj-150	78	1	providing	provide	VERB
emaj-150	78	2	and	and	CCONJ
emaj-150	78	3	presenting	present	VERB
emaj-150	78	4	less	less	ADJ
emaj-150	78	5	information	information	NOUN
emaj-150	78	6	compated	compate	VERB
emaj-150	78	7	to	to	ADP
emaj-150	78	8	the	the	DET
emaj-150	78	9	required	require	VERB
emaj-150	78	10	level	level	NOUN
emaj-150	78	11	should	should	AUX
emaj-150	78	12	be	be	AUX
emaj-150	78	13	evaluated	evaluate	VERB
emaj-150	78	14	in	in	ADP
emaj-150	78	15	the	the	DET
emaj-150	78	16	same	same	ADJ
emaj-150	78	17	context	context	NOUN
emaj-150	78	18	.	.	PUNCT
emaj-150	79	1	in	in	ADP
emaj-150	79	2	order	order	NOUN
emaj-150	79	3	for	for	ADP
emaj-150	79	4	financial	financial	ADJ
emaj-150	79	5	statements	statement	NOUN
emaj-150	79	6	to	to	PART
emaj-150	79	7	be	be	AUX
emaj-150	79	8	more	more	ADV
emaj-150	79	9	meaningful	meaningful	ADJ
emaj-150	79	10	,	,	PUNCT
emaj-150	79	11	accounting	account	VERB
emaj-150	79	12	for	for	ADP
emaj-150	79	13	inflation	inflation	NOUN
emaj-150	79	14	implementations	implementation	NOUN
emaj-150	79	15	is	be	AUX
emaj-150	79	16	now	now	ADV
emaj-150	79	17	also	also	ADV
emaj-150	79	18	expected	expect	VERB
emaj-150	79	19	from	from	ADP
emaj-150	79	20	accounting	accounting	NOUN
emaj-150	79	21	professionals	professional	NOUN
emaj-150	79	22	(	(	PUNCT
emaj-150	79	23	suadiye	suadiye	VERB
emaj-150	79	24	and	and	CCONJ
emaj-150	79	25	yükselen	yükselen	ADJ
emaj-150	79	26	,	,	PUNCT
emaj-150	79	27	2001	2001	NUM
emaj-150	79	28	)	)	PUNCT
emaj-150	79	29	.	.	PUNCT
emaj-150	80	1	volume	volume	NOUN
emaj-150	80	2	8	8	NUM
emaj-150	80	3	no	no	DET
emaj-150	80	4	1	1	NUM
emaj-150	80	5	(	(	PUNCT
emaj-150	80	6	2018	2018	NUM
emaj-150	80	7	)	)	PUNCT
emaj-150	80	8	|	|	ADV
emaj-150	80	9	issn	issn	VERB
emaj-150	80	10	2158	2158	NUM
emaj-150	80	11	-	-	SYM
emaj-150	80	12	8708	8708	NUM
emaj-150	80	13	(	(	PUNCT
emaj-150	80	14	online	online	NOUN
emaj-150	80	15	)	)	PUNCT
emaj-150	80	16	|	|	ADV
emaj-150	80	17	doi	doi	X
emaj-150	80	18	10.5195	10.5195	NUM
emaj-150	80	19	/	/	SYM
emaj-150	80	20	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	81	1	|	|	NOUN
emaj-150	81	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	81	3	problems	problem	NOUN
emaj-150	81	4	of	of	ADP
emaj-150	81	5	accounting	accounting	NOUN
emaj-150	81	6	professionals	professional	NOUN
emaj-150	81	7	residing	reside	VERB
emaj-150	81	8	in	in	ADP
emaj-150	81	9	istanbul	istanbul	PROPN
emaj-150	81	10	and	and	CCONJ
emaj-150	81	11	the	the	DET
emaj-150	81	12	suggested	suggest	VERB
emaj-150	81	13	solutions	solution	NOUN
emaj-150	81	14	page	page	NOUN
emaj-150	81	15	|20|	|20|	NOUN
emaj-150	81	16	emerging	emerge	VERB
emaj-150	81	17	markets	market	NOUN
emaj-150	81	18	journal	journal	NOUN
emaj-150	81	19	accounting	accounting	NOUN
emaj-150	81	20	professionals	professional	NOUN
emaj-150	81	21	want	want	VERB
emaj-150	81	22	their	their	PRON
emaj-150	81	23	clients	client	NOUN
emaj-150	81	24	to	to	PART
emaj-150	81	25	provide	provide	VERB
emaj-150	81	26	them	they	PRON
emaj-150	81	27	timely	timely	ADJ
emaj-150	81	28	and	and	CCONJ
emaj-150	81	29	sufficient	sufficient	ADJ
emaj-150	81	30	information	information	NOUN
emaj-150	81	31	,	,	PUNCT
emaj-150	81	32	and	and	CCONJ
emaj-150	81	33	to	to	PART
emaj-150	81	34	ensure	ensure	VERB
emaj-150	81	35	that	that	SCONJ
emaj-150	81	36	accounting	accounting	NOUN
emaj-150	81	37	service	service	NOUN
emaj-150	81	38	fees	fee	NOUN
emaj-150	81	39	are	be	AUX
emaj-150	81	40	paid	pay	VERB
emaj-150	81	41	on	on	ADP
emaj-150	81	42	time	time	NOUN
emaj-150	81	43	.	.	PUNCT
emaj-150	82	1	on	on	ADP
emaj-150	82	2	the	the	DET
emaj-150	82	3	other	other	ADJ
emaj-150	82	4	hand	hand	NOUN
emaj-150	82	5	,	,	PUNCT
emaj-150	82	6	quality	quality	NOUN
emaj-150	82	7	service	service	NOUN
emaj-150	82	8	demand	demand	NOUN
emaj-150	82	9	by	by	ADP
emaj-150	82	10	the	the	DET
emaj-150	82	11	business	business	NOUN
emaj-150	82	12	world	world	NOUN
emaj-150	82	13	is	be	AUX
emaj-150	82	14	also	also	ADV
emaj-150	82	15	important	important	ADJ
emaj-150	82	16	for	for	ADP
emaj-150	82	17	the	the	DET
emaj-150	82	18	improvement	improvement	NOUN
emaj-150	82	19	of	of	ADP
emaj-150	82	20	services	service	NOUN
emaj-150	82	21	offered	offer	VERB
emaj-150	82	22	by	by	ADP
emaj-150	82	23	accountants	accountant	NOUN
emaj-150	82	24	.	.	PUNCT
emaj-150	83	1	the	the	DET
emaj-150	83	2	main	main	ADJ
emaj-150	83	3	expectation	expectation	NOUN
emaj-150	83	4	of	of	ADP
emaj-150	83	5	firms	firm	NOUN
emaj-150	83	6	from	from	ADP
emaj-150	83	7	accounting	accounting	NOUN
emaj-150	83	8	professionals	professional	NOUN
emaj-150	83	9	is	be	AUX
emaj-150	83	10	that	that	SCONJ
emaj-150	83	11	,	,	PUNCT
emaj-150	83	12	the	the	DET
emaj-150	83	13	accounting	accounting	NOUN
emaj-150	83	14	records	record	NOUN
emaj-150	83	15	are	be	AUX
emaj-150	83	16	kept	keep	VERB
emaj-150	83	17	reliable	reliable	ADJ
emaj-150	83	18	and	and	CCONJ
emaj-150	83	19	impartial	impartial	ADJ
emaj-150	83	20	in	in	ADP
emaj-150	83	21	order	order	NOUN
emaj-150	83	22	to	to	PART
emaj-150	83	23	obtain	obtain	VERB
emaj-150	83	24	the	the	DET
emaj-150	83	25	exact	exact	ADJ
emaj-150	83	26	results	result	NOUN
emaj-150	83	27	(	(	PUNCT
emaj-150	83	28	taner	taner	PROPN
emaj-150	83	29	,	,	PUNCT
emaj-150	83	30	korukoğlu	korukoğlu	PROPN
emaj-150	83	31	dalgeç	dalgeç	PROPN
emaj-150	83	32	and	and	CCONJ
emaj-150	83	33	susmuş	susmuş	PROPN
emaj-150	83	34	,	,	PUNCT
emaj-150	83	35	2001	2001	NUM
emaj-150	83	36	)	)	PUNCT
emaj-150	83	37	.	.	PUNCT
emaj-150	84	1	moreover	moreover	ADV
emaj-150	84	2	,	,	PUNCT
emaj-150	84	3	certified	certified	ADJ
emaj-150	84	4	public	public	ADJ
emaj-150	84	5	accountants	accountant	NOUN
emaj-150	84	6	(	(	PUNCT
emaj-150	84	7	cpas	cpas	PROPN
emaj-150	84	8	)	)	PUNCT
emaj-150	84	9	and	and	CCONJ
emaj-150	84	10	sworn	swear	VERB
emaj-150	84	11	-	-	PUNCT
emaj-150	84	12	in	in	ADP
emaj-150	84	13	certified	certify	VERB
emaj-150	84	14	public	public	ADJ
emaj-150	84	15	accountants	accountant	NOUN
emaj-150	84	16	do	do	VERB
emaj-150	84	17	tax	tax	NOUN
emaj-150	84	18	auditing	auditing	NOUN
emaj-150	84	19	by	by	ADP
emaj-150	84	20	signing	sign	VERB
emaj-150	84	21	tax	tax	NOUN
emaj-150	84	22	declarations	declaration	NOUN
emaj-150	84	23	and	and	CCONJ
emaj-150	84	24	effectively	effectively	ADV
emaj-150	84	25	implementing	implement	VERB
emaj-150	84	26	controls	control	NOUN
emaj-150	84	27	.	.	PUNCT
emaj-150	85	1	in	in	ADP
emaj-150	85	2	addition	addition	NOUN
emaj-150	85	3	,	,	PUNCT
emaj-150	85	4	accounting	accounting	NOUN
emaj-150	85	5	professionals	professional	NOUN
emaj-150	85	6	are	be	AUX
emaj-150	85	7	a	a	DET
emaj-150	85	8	source	source	NOUN
emaj-150	85	9	of	of	ADP
emaj-150	85	10	tax	tax	NOUN
emaj-150	85	11	revenue	revenue	NOUN
emaj-150	85	12	generations	generation	NOUN
emaj-150	85	13	.	.	PUNCT
emaj-150	86	1	without	without	ADP
emaj-150	86	2	accounting	accounting	NOUN
emaj-150	86	3	and	and	CCONJ
emaj-150	86	4	accountants	accountant	NOUN
emaj-150	86	5	,	,	PUNCT
emaj-150	86	6	there	there	PRON
emaj-150	86	7	would	would	AUX
emaj-150	86	8	actually	actually	ADV
emaj-150	86	9	be	be	AUX
emaj-150	86	10	no	no	DET
emaj-150	86	11	tax	tax	NOUN
emaj-150	86	12	collection	collection	NOUN
emaj-150	86	13	.	.	PUNCT
emaj-150	87	1	thus	thus	ADV
emaj-150	87	2	,	,	PUNCT
emaj-150	87	3	the	the	DET
emaj-150	87	4	governments	government	NOUN
emaj-150	87	5	always	always	ADV
emaj-150	87	6	expect	expect	VERB
emaj-150	87	7	accounting	accounting	NOUN
emaj-150	87	8	professionals	professional	NOUN
emaj-150	87	9	to	to	PART
emaj-150	87	10	carry	carry	VERB
emaj-150	87	11	out	out	ADP
emaj-150	87	12	an	an	DET
emaj-150	87	13	effective	effective	ADJ
emaj-150	87	14	,	,	PUNCT
emaj-150	87	15	fair	fair	ADJ
emaj-150	87	16	and	and	CCONJ
emaj-150	87	17	responsible	responsible	ADJ
emaj-150	87	18	role	role	NOUN
emaj-150	87	19	in	in	ADP
emaj-150	87	20	tax	tax	NOUN
emaj-150	87	21	collection	collection	NOUN
emaj-150	87	22	(	(	PUNCT
emaj-150	87	23	seviğ	seviğ	ADJ
emaj-150	87	24	,	,	PUNCT
emaj-150	87	25	2002	2002	NUM
emaj-150	87	26	)	)	PUNCT
emaj-150	87	27	.	.	PUNCT
emaj-150	88	1	plus	plus	CCONJ
emaj-150	88	2	,	,	PUNCT
emaj-150	88	3	the	the	DET
emaj-150	88	4	main	main	ADJ
emaj-150	88	5	responsibility	responsibility	NOUN
emaj-150	88	6	of	of	ADP
emaj-150	88	7	accounting	accounting	NOUN
emaj-150	88	8	professionals	professional	NOUN
emaj-150	88	9	is	be	AUX
emaj-150	88	10	to	to	PART
emaj-150	88	11	serve	serve	VERB
emaj-150	88	12	the	the	DET
emaj-150	88	13	society	society	NOUN
emaj-150	88	14	and	and	CCONJ
emaj-150	88	15	protect	protect	VERB
emaj-150	88	16	its	its	PRON
emaj-150	88	17	interests	interest	NOUN
emaj-150	88	18	.	.	PUNCT
emaj-150	89	1	for	for	ADP
emaj-150	89	2	this	this	DET
emaj-150	89	3	reason	reason	NOUN
emaj-150	89	4	,	,	PUNCT
emaj-150	89	5	business	business	NOUN
emaj-150	89	6	ethics	ethic	NOUN
emaj-150	89	7	,	,	PUNCT
emaj-150	89	8	accounting	accounting	NOUN
emaj-150	89	9	ethics	ethic	NOUN
emaj-150	89	10	and	and	CCONJ
emaj-150	89	11	value	value	NOUN
emaj-150	89	12	judgments	judgment	NOUN
emaj-150	89	13	have	have	AUX
emaj-150	89	14	become	become	VERB
emaj-150	89	15	more	more	ADV
emaj-150	89	16	prominent	prominent	ADJ
emaj-150	89	17	in	in	ADP
emaj-150	89	18	recent	recent	ADJ
emaj-150	89	19	years	year	NOUN
emaj-150	89	20	,	,	PUNCT
emaj-150	89	21	as	as	ADV
emaj-150	89	22	well	well	ADV
emaj-150	89	23	as	as	ADP
emaj-150	89	24	professional	professional	ADJ
emaj-150	89	25	knowledge	knowledge	NOUN
emaj-150	89	26	.	.	PUNCT
emaj-150	90	1	acquiring	acquire	VERB
emaj-150	90	2	moral	moral	ADJ
emaj-150	90	3	and	and	CCONJ
emaj-150	90	4	ethical	ethical	ADJ
emaj-150	90	5	values	value	NOUN
emaj-150	90	6	related	relate	VERB
emaj-150	90	7	to	to	ADP
emaj-150	90	8	the	the	DET
emaj-150	90	9	occupation	occupation	NOUN
emaj-150	90	10	will	will	AUX
emaj-150	90	11	also	also	ADV
emaj-150	90	12	increase	increase	VERB
emaj-150	90	13	the	the	DET
emaj-150	90	14	value	value	NOUN
emaj-150	90	15	of	of	ADP
emaj-150	90	16	the	the	DET
emaj-150	90	17	accounting	accounting	NOUN
emaj-150	90	18	profession	profession	NOUN
emaj-150	90	19	in	in	ADP
emaj-150	90	20	society	society	NOUN
emaj-150	90	21	.	.	PUNCT
emaj-150	91	1	thus	thus	ADV
emaj-150	91	2	,	,	PUNCT
emaj-150	91	3	one	one	NUM
emaj-150	91	4	of	of	ADP
emaj-150	91	5	the	the	DET
emaj-150	91	6	leading	lead	VERB
emaj-150	91	7	expectations	expectation	NOUN
emaj-150	91	8	of	of	ADP
emaj-150	91	9	society	society	NOUN
emaj-150	91	10	from	from	ADP
emaj-150	91	11	accountants	accountant	NOUN
emaj-150	91	12	today	today	NOUN
emaj-150	91	13	is	be	AUX
emaj-150	91	14	adherence	adherence	NOUN
emaj-150	91	15	to	to	ADP
emaj-150	91	16	ethical	ethical	ADJ
emaj-150	91	17	values	value	NOUN
emaj-150	91	18	(	(	PUNCT
emaj-150	91	19	selimoğlu	selimoğlu	PROPN
emaj-150	91	20	,	,	PUNCT
emaj-150	91	21	2001	2001	NUM
emaj-150	91	22	)	)	PUNCT
emaj-150	91	23	.	.	PUNCT
emaj-150	92	1	in	in	ADP
emaj-150	92	2	order	order	NOUN
emaj-150	92	3	for	for	SCONJ
emaj-150	92	4	the	the	DET
emaj-150	92	5	accounting	accounting	NOUN
emaj-150	92	6	profession	profession	NOUN
emaj-150	92	7	to	to	PART
emaj-150	92	8	be	be	AUX
emaj-150	92	9	recognized	recognize	VERB
emaj-150	92	10	at	at	ADP
emaj-150	92	11	a	a	DET
emaj-150	92	12	desired	desire	VERB
emaj-150	92	13	level	level	NOUN
emaj-150	92	14	in	in	ADP
emaj-150	92	15	society	society	NOUN
emaj-150	92	16	,	,	PUNCT
emaj-150	92	17	it	it	PRON
emaj-150	92	18	is	be	AUX
emaj-150	92	19	necessary	necessary	ADJ
emaj-150	92	20	for	for	SCONJ
emaj-150	92	21	the	the	DET
emaj-150	92	22	government	government	NOUN
emaj-150	92	23	,	,	PUNCT
emaj-150	92	24	professional	professional	ADJ
emaj-150	92	25	accounting	accounting	NOUN
emaj-150	92	26	organizations	organization	NOUN
emaj-150	92	27	,	,	PUNCT
emaj-150	92	28	chambers	chamber	NOUN
emaj-150	92	29	and	and	CCONJ
emaj-150	92	30	bodies	body	NOUN
emaj-150	92	31	to	to	PART
emaj-150	92	32	work	work	VERB
emaj-150	92	33	together	together	ADV
emaj-150	92	34	continuously	continuously	ADV
emaj-150	92	35	.	.	PUNCT
emaj-150	93	1	turkey	turkey	PROPN
emaj-150	93	2	still	still	ADV
emaj-150	93	3	does	do	AUX
emaj-150	93	4	not	not	PART
emaj-150	93	5	make	make	VERB
emaj-150	93	6	full	full	ADJ
emaj-150	93	7	use	use	NOUN
emaj-150	93	8	of	of	ADP
emaj-150	93	9	knowledge	knowledge	NOUN
emaj-150	93	10	of	of	ADP
emaj-150	93	11	accounting	accounting	NOUN
emaj-150	93	12	professionals	professional	NOUN
emaj-150	93	13	(	(	PUNCT
emaj-150	93	14	güvemli	güvemli	NOUN
emaj-150	93	15	,	,	PUNCT
emaj-150	93	16	2001	2001	NUM
emaj-150	93	17	)	)	PUNCT
emaj-150	93	18	.	.	PUNCT
emaj-150	94	1	4	4	X
emaj-150	94	2	.	.	X
emaj-150	94	3	data	datum	NOUN
emaj-150	94	4	and	and	CCONJ
emaj-150	94	5	methodology	methodology	NOUN
emaj-150	94	6	the	the	DET
emaj-150	94	7	target	target	NOUN
emaj-150	94	8	population	population	NOUN
emaj-150	94	9	of	of	ADP
emaj-150	94	10	the	the	DET
emaj-150	94	11	study	study	NOUN
emaj-150	94	12	is	be	AUX
emaj-150	94	13	accounting	account	VERB
emaj-150	94	14	professionals	professional	NOUN
emaj-150	94	15	residing	reside	VERB
emaj-150	94	16	in	in	ADP
emaj-150	94	17	the	the	DET
emaj-150	94	18	city	city	NOUN
emaj-150	94	19	of	of	ADP
emaj-150	94	20	istanbul	istanbul	PROPN
emaj-150	94	21	,	,	PUNCT
emaj-150	94	22	turkey	turkey	PROPN
emaj-150	94	23	.	.	PUNCT
emaj-150	95	1	for	for	ADP
emaj-150	95	2	this	this	DET
emaj-150	95	3	purpose	purpose	NOUN
emaj-150	95	4	,	,	PUNCT
emaj-150	95	5	the	the	DET
emaj-150	95	6	sample	sample	NOUN
emaj-150	95	7	of	of	ADP
emaj-150	95	8	the	the	DET
emaj-150	95	9	study	study	NOUN
emaj-150	95	10	is	be	AUX
emaj-150	95	11	selected	select	VERB
emaj-150	95	12	from	from	ADP
emaj-150	95	13	35	35	NUM
emaj-150	95	14	accounting	accounting	NOUN
emaj-150	95	15	professionals	professional	NOUN
emaj-150	95	16	.	.	PUNCT
emaj-150	96	1	questionnaires	questionnaire	NOUN
emaj-150	96	2	were	be	AUX
emaj-150	96	3	distributed	distribute	VERB
emaj-150	96	4	to	to	ADP
emaj-150	96	5	35	35	NUM
emaj-150	96	6	accounting	accounting	NOUN
emaj-150	96	7	professionals	professional	NOUN
emaj-150	96	8	,	,	PUNCT
emaj-150	96	9	who	who	PRON
emaj-150	96	10	are	be	AUX
emaj-150	96	11	registered	register	VERB
emaj-150	96	12	members	member	NOUN
emaj-150	96	13	of	of	ADP
emaj-150	96	14	the	the	DET
emaj-150	96	15	istanbul	istanbul	PROPN
emaj-150	96	16	chamber	chamber	PROPN
emaj-150	96	17	of	of	ADP
emaj-150	96	18	certified	certify	VERB
emaj-150	96	19	public	public	ADJ
emaj-150	96	20	accountants	accountant	NOUN
emaj-150	96	21	and	and	CCONJ
emaj-150	96	22	chamber	chamber	NOUN
emaj-150	96	23	of	of	ADP
emaj-150	96	24	sworn	swear	VERB
emaj-150	96	25	-	-	PUNCT
emaj-150	96	26	in	in	ADP
emaj-150	96	27	certified	certify	VERB
emaj-150	96	28	public	public	ADJ
emaj-150	96	29	accountants	accountant	NOUN
emaj-150	96	30	of	of	ADP
emaj-150	96	31	istanbul	istanbul	PROPN
emaj-150	96	32	.	.	PUNCT
emaj-150	97	1	they	they	PRON
emaj-150	97	2	consist	consist	VERB
emaj-150	97	3	of	of	ADP
emaj-150	97	4	30	30	NUM
emaj-150	97	5	certified	certify	VERB
emaj-150	97	6	public	public	ADJ
emaj-150	97	7	accountants	accountant	NOUN
emaj-150	97	8	(	(	PUNCT
emaj-150	97	9	cpas	cpas	PROPN
emaj-150	97	10	)	)	PUNCT
emaj-150	97	11	and	and	CCONJ
emaj-150	97	12	5	5	NUM
emaj-150	97	13	sworn	swear	VERB
emaj-150	97	14	-	-	PUNCT
emaj-150	97	15	in	in	ADP
emaj-150	97	16	certified	certify	VERB
emaj-150	97	17	public	public	ADJ
emaj-150	97	18	accountants	accountant	NOUN
emaj-150	97	19	.	.	PUNCT
emaj-150	98	1	the	the	DET
emaj-150	98	2	questionnaire	questionnaire	NOUN
emaj-150	98	3	used	use	VERB
emaj-150	98	4	for	for	ADP
emaj-150	98	5	this	this	DET
emaj-150	98	6	research	research	NOUN
emaj-150	98	7	included	include	VERB
emaj-150	98	8	general	general	ADJ
emaj-150	98	9	items	item	NOUN
emaj-150	98	10	,	,	PUNCT
emaj-150	98	11	demographical	demographical	ADJ
emaj-150	98	12	information	information	NOUN
emaj-150	98	13	,	,	PUNCT
emaj-150	98	14	majors	major	NOUN
emaj-150	98	15	,	,	PUNCT
emaj-150	98	16	perceptions	perception	NOUN
emaj-150	98	17	,	,	PUNCT
emaj-150	98	18	thoughts	thought	NOUN
emaj-150	98	19	and	and	CCONJ
emaj-150	98	20	problems	problem	NOUN
emaj-150	98	21	about	about	ADP
emaj-150	98	22	accounting	accounting	NOUN
emaj-150	98	23	professionals	professional	NOUN
emaj-150	98	24	as	as	ADV
emaj-150	98	25	well	well	ADV
emaj-150	98	26	as	as	ADP
emaj-150	98	27	items	item	NOUN
emaj-150	98	28	on	on	ADP
emaj-150	98	29	accounting	accounting	NOUN
emaj-150	98	30	education	education	NOUN
emaj-150	98	31	,	,	PUNCT
emaj-150	98	32	accounting	accounting	NOUN
emaj-150	98	33	ethics	ethic	NOUN
emaj-150	98	34	and	and	CCONJ
emaj-150	98	35	accounting	accounting	NOUN
emaj-150	98	36	career	career	NOUN
emaj-150	98	37	path	path	NOUN
emaj-150	98	38	.	.	PUNCT
emaj-150	99	1	5	5	X
emaj-150	99	2	.	.	X
emaj-150	99	3	research	research	NOUN
emaj-150	99	4	findings	finding	NOUN
emaj-150	99	5	questionnaire	questionnaire	NOUN
emaj-150	99	6	distributed	distribute	VERB
emaj-150	99	7	to	to	ADP
emaj-150	99	8	accounting	accounting	NOUN
emaj-150	99	9	professionals	professional	NOUN
emaj-150	99	10	residing	reside	VERB
emaj-150	99	11	in	in	ADP
emaj-150	99	12	istanbul	istanbul	PROPN
emaj-150	99	13	firstly	firstly	ADV
emaj-150	99	14	presented	present	VERB
emaj-150	99	15	demographic	demographic	ADJ
emaj-150	99	16	information	information	NOUN
emaj-150	99	17	about	about	ADP
emaj-150	99	18	the	the	DET
emaj-150	99	19	mentioned	mention	VERB
emaj-150	99	20	accountants	accountant	NOUN
emaj-150	99	21	.	.	PUNCT
emaj-150	100	1	71,4	71,4	NUM
emaj-150	100	2	%	%	NOUN
emaj-150	100	3	of	of	ADP
emaj-150	100	4	accounting	accounting	NOUN
emaj-150	100	5	professionals	professional	NOUN
emaj-150	100	6	participating	participate	VERB
emaj-150	100	7	in	in	ADP
emaj-150	100	8	the	the	DET
emaj-150	100	9	research	research	NOUN
emaj-150	100	10	were	be	AUX
emaj-150	100	11	male	male	ADJ
emaj-150	100	12	.	.	PUNCT
emaj-150	101	1	28,6	28,6	NUM
emaj-150	101	2	%	%	NOUN
emaj-150	101	3	of	of	ADP
emaj-150	101	4	accountants	accountant	NOUN
emaj-150	101	5	taking	take	VERB
emaj-150	101	6	the	the	DET
emaj-150	101	7	survey	survey	NOUN
emaj-150	101	8	were	be	AUX
emaj-150	101	9	female	female	ADJ
emaj-150	101	10	.	.	PUNCT
emaj-150	102	1	figure	figure	NOUN
emaj-150	102	2	1	1	NUM
emaj-150	102	3	.	.	PUNCT
emaj-150	103	1	gender	gender	NOUN
emaj-150	103	2	distribution	distribution	NOUN
emaj-150	103	3	of	of	ADP
emaj-150	103	4	accounting	accounting	NOUN
emaj-150	103	5	professionals	professional	NOUN
emaj-150	103	6	based	base	VERB
emaj-150	103	7	on	on	ADP
emaj-150	103	8	research	research	NOUN
emaj-150	103	9	findings	finding	NOUN
emaj-150	103	10	,	,	PUNCT
emaj-150	103	11	accounting	accounting	NOUN
emaj-150	103	12	professionals	professional	NOUN
emaj-150	103	13	taking	take	VERB
emaj-150	103	14	the	the	DET
emaj-150	103	15	questionnaire	questionnaire	NOUN
emaj-150	103	16	were	be	AUX
emaj-150	103	17	mostly	mostly	ADV
emaj-150	103	18	management	management	NOUN
emaj-150	103	19	and	and	CCONJ
emaj-150	103	20	finance	finance	NOUN
emaj-150	103	21	majors	major	NOUN
emaj-150	103	22	.	.	PUNCT
emaj-150	104	1	51,4	51,4	ADJ
emaj-150	104	2	%	%	NOUN
emaj-150	104	3	of	of	ADP
emaj-150	104	4	accounting	accounting	NOUN
emaj-150	104	5	professionals	professional	NOUN
emaj-150	104	6	had	have	VERB
emaj-150	104	7	management	management	NOUN
emaj-150	104	8	and	and	CCONJ
emaj-150	104	9	finance	finance	NOUN
emaj-150	104	10	educations	education	NOUN
emaj-150	104	11	(	(	PUNCT
emaj-150	104	12	diplomas	diploma	NOUN
emaj-150	104	13	)	)	PUNCT
emaj-150	104	14	.	.	PUNCT
emaj-150	105	1	in	in	ADP
emaj-150	105	2	other	other	ADJ
emaj-150	105	3	words	word	NOUN
emaj-150	105	4	,	,	PUNCT
emaj-150	105	5	51,4	51,4	ADJ
emaj-150	105	6	%	%	NOUN
emaj-150	105	7	of	of	ADP
emaj-150	105	8	accounting	accounting	NOUN
emaj-150	105	9	professionals	professional	NOUN
emaj-150	105	10	had	have	VERB
emaj-150	105	11	management	management	NOUN
emaj-150	105	12	and	and	CCONJ
emaj-150	105	13	finance	finance	NOUN
emaj-150	105	14	degrees	degree	NOUN
emaj-150	105	15	.	.	PUNCT
emaj-150	106	1	48,6	48,6	NUM
emaj-150	106	2	%	%	NOUN
emaj-150	106	3	of	of	ADP
emaj-150	106	4	accounting	accounting	NOUN
emaj-150	106	5	professionals	professional	NOUN
emaj-150	106	6	had	have	AUX
emaj-150	106	7	graduated	graduate	VERB
emaj-150	106	8	from	from	ADP
emaj-150	106	9	other	other	ADJ
emaj-150	106	10	departments	department	NOUN
emaj-150	106	11	.	.	PUNCT
emaj-150	107	1	male	male	ADJ
emaj-150	107	2	71,4	71,4	ADJ
emaj-150	107	3	%	%	NOUN
emaj-150	107	4	female	female	ADJ
emaj-150	107	5	28,6	28,6	NUM
emaj-150	107	6	%	%	NOUN
emaj-150	107	7	gender	gender	NOUN
emaj-150	107	8	distribution	distribution	NOUN
emaj-150	107	9	of	of	ADP
emaj-150	107	10	accounting	accounting	NOUN
emaj-150	107	11	professionals	professional	NOUN
emaj-150	107	12	volume	volume	VERB
emaj-150	107	13	8	8	NUM
emaj-150	107	14	no	no	DET
emaj-150	107	15	1	1	NUM
emaj-150	107	16	(	(	PUNCT
emaj-150	107	17	2018	2018	NUM
emaj-150	107	18	)	)	PUNCT
emaj-150	107	19	|	|	ADV
emaj-150	107	20	issn	issn	VERB
emaj-150	107	21	2158	2158	NUM
emaj-150	107	22	-	-	SYM
emaj-150	107	23	8708	8708	NUM
emaj-150	107	24	(	(	PUNCT
emaj-150	107	25	online	online	NOUN
emaj-150	107	26	)	)	PUNCT
emaj-150	107	27	|	|	ADV
emaj-150	107	28	doi	doi	X
emaj-150	107	29	10.5195	10.5195	NUM
emaj-150	107	30	/	/	SYM
emaj-150	107	31	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	108	1	|	|	NOUN
emaj-150	108	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-150	108	3	mustafa	mustafa	PROPN
emaj-150	108	4	uçar	uçar	PROPN
emaj-150	108	5	,	,	PUNCT
emaj-150	108	6	cevdet	cevdet	NOUN
emaj-150	108	7	kızıl	kızıl	PROPN
emaj-150	108	8	,	,	PUNCT
emaj-150	108	9	oğuzhan	oğuzhan	ADJ
emaj-150	108	10	oğuz	oğuz	NOUN
emaj-150	108	11	emerging	emerge	VERB
emaj-150	108	12	markets	market	NOUN
emaj-150	108	13	journal	journal	NOUN
emaj-150	109	1	|	|	ADV
emaj-150	109	2	p	p	NOUN
emaj-150	109	3	a	a	DET
emaj-150	109	4	g	g	NOUN
emaj-150	109	5	e	e	NOUN
emaj-150	109	6	|21	|21	NOUN
emaj-150	109	7	figure	figure	NOUN
emaj-150	109	8	2	2	NUM
emaj-150	109	9	.	.	PUNCT
emaj-150	109	10	majors	major	NOUN
emaj-150	109	11	of	of	ADP
emaj-150	109	12	accounting	accounting	NOUN
emaj-150	109	13	professionals	professional	NOUN
emaj-150	109	14	the	the	DET
emaj-150	109	15	questionnaire	questionnaire	NOUN
emaj-150	109	16	utilized	utilize	VERB
emaj-150	109	17	by	by	ADP
emaj-150	109	18	study	study	NOUN
emaj-150	109	19	also	also	ADV
emaj-150	109	20	included	include	VERB
emaj-150	109	21	a	a	DET
emaj-150	109	22	statement	statement	NOUN
emaj-150	109	23	,	,	PUNCT
emaj-150	109	24	which	which	PRON
emaj-150	109	25	mentioned	mention	VERB
emaj-150	109	26	that	that	SCONJ
emaj-150	109	27	accounting	accounting	NOUN
emaj-150	109	28	occupation	occupation	NOUN
emaj-150	109	29	now	now	ADV
emaj-150	109	30	had	have	VERB
emaj-150	109	31	a	a	DET
emaj-150	109	32	professional	professional	ADJ
emaj-150	109	33	identity	identity	NOUN
emaj-150	109	34	in	in	ADP
emaj-150	109	35	turkey	turkey	NOUN
emaj-150	109	36	.	.	PUNCT
emaj-150	110	1	reseach	reseach	PROPN
emaj-150	110	2	findings	finding	NOUN
emaj-150	110	3	indicate	indicate	VERB
emaj-150	110	4	that	that	SCONJ
emaj-150	110	5	,	,	PUNCT
emaj-150	110	6	this	this	DET
emaj-150	110	7	statement	statement	NOUN
emaj-150	110	8	is	be	AUX
emaj-150	110	9	not	not	PART
emaj-150	110	10	accepted	accept	VERB
emaj-150	110	11	by	by	ADP
emaj-150	110	12	most	most	ADJ
emaj-150	110	13	of	of	ADP
emaj-150	110	14	accounting	accounting	NOUN
emaj-150	110	15	professionals	professional	NOUN
emaj-150	110	16	residing	reside	VERB
emaj-150	110	17	in	in	ADP
emaj-150	110	18	istanbul	istanbul	PROPN
emaj-150	110	19	,	,	PUNCT
emaj-150	110	20	turkey	turkey	PROPN
emaj-150	110	21	.	.	PUNCT
emaj-150	111	1	68,5	68,5	NUM
emaj-150	111	2	%	%	NOUN
emaj-150	111	3	disagreed	disagree	VERB
emaj-150	111	4	with	with	ADP
emaj-150	111	5	this	this	DET
emaj-150	111	6	statement	statement	NOUN
emaj-150	111	7	while	while	SCONJ
emaj-150	111	8	the	the	DET
emaj-150	111	9	agreement	agreement	NOUN
emaj-150	111	10	ratio	ratio	NOUN
emaj-150	111	11	was	be	AUX
emaj-150	111	12	31,5	31,5	NOUN
emaj-150	111	13	%	%	NOUN
emaj-150	111	14	.	.	PUNCT
emaj-150	112	1	figure	figure	NOUN
emaj-150	112	2	3	3	NUM
emaj-150	112	3	.	.	PUNCT
emaj-150	112	4	accounting	accounting	NOUN
emaj-150	112	5	occupation	occupation	NOUN
emaj-150	112	6	now	now	ADV
emaj-150	112	7	has	have	VERB
emaj-150	112	8	a	a	DET
emaj-150	112	9	professional	professional	ADJ
emaj-150	112	10	identity	identity	NOUN
emaj-150	112	11	in	in	ADP
emaj-150	112	12	turkey	turkey	NOUN
emaj-150	112	13	also	also	ADV
emaj-150	112	14	,	,	PUNCT
emaj-150	112	15	according	accord	VERB
emaj-150	112	16	to	to	ADP
emaj-150	112	17	research	research	NOUN
emaj-150	112	18	findings	finding	NOUN
emaj-150	112	19	,	,	PUNCT
emaj-150	112	20	80	80	NUM
emaj-150	112	21	%	%	NOUN
emaj-150	112	22	of	of	ADP
emaj-150	112	23	accounting	accounting	NOUN
emaj-150	112	24	professionals	professional	NOUN
emaj-150	112	25	think	think	VERB
emaj-150	112	26	that	that	SCONJ
emaj-150	112	27	the	the	DET
emaj-150	112	28	accounting	accounting	NOUN
emaj-150	112	29	education	education	NOUN
emaj-150	112	30	given	give	VERB
emaj-150	112	31	in	in	ADP
emaj-150	112	32	universities	university	NOUN
emaj-150	112	33	is	be	AUX
emaj-150	112	34	inadequate	inadequate	ADJ
emaj-150	112	35	.	.	PUNCT
emaj-150	113	1	on	on	ADP
emaj-150	113	2	the	the	DET
emaj-150	113	3	other	other	ADJ
emaj-150	113	4	hand	hand	NOUN
emaj-150	113	5	,	,	PUNCT
emaj-150	113	6	20	20	NUM
emaj-150	113	7	%	%	NOUN
emaj-150	113	8	of	of	ADP
emaj-150	113	9	accounting	accounting	NOUN
emaj-150	113	10	professionals	professional	NOUN
emaj-150	113	11	believe	believe	VERB
emaj-150	113	12	that	that	SCONJ
emaj-150	113	13	the	the	DET
emaj-150	113	14	accounting	accounting	NOUN
emaj-150	113	15	education	education	NOUN
emaj-150	113	16	given	give	VERB
emaj-150	113	17	in	in	ADP
emaj-150	113	18	universities	university	NOUN
emaj-150	113	19	is	be	AUX
emaj-150	113	20	adequate	adequate	ADJ
emaj-150	113	21	.	.	PUNCT
emaj-150	114	1	thus	thus	ADV
emaj-150	114	2	,	,	PUNCT
emaj-150	114	3	research	research	NOUN
emaj-150	114	4	findings	finding	NOUN
emaj-150	114	5	signal	signal	VERB
emaj-150	114	6	a	a	DET
emaj-150	114	7	problem	problem	NOUN
emaj-150	114	8	concerning	concern	VERB
emaj-150	114	9	accounting	accounting	NOUN
emaj-150	114	10	education	education	NOUN
emaj-150	114	11	in	in	ADP
emaj-150	114	12	turkish	turkish	ADJ
emaj-150	114	13	universities	university	NOUN
emaj-150	114	14	.	.	PUNCT
emaj-150	115	1	figure	figure	VERB
emaj-150	115	2	4	4	NUM
emaj-150	115	3	.	.	PUNCT
emaj-150	115	4	accounting	accounting	NOUN
emaj-150	115	5	education	education	NOUN
emaj-150	115	6	given	give	VERB
emaj-150	115	7	in	in	ADP
emaj-150	115	8	universities	university	NOUN
emaj-150	115	9	today	today	NOUN
emaj-150	115	10	’s	’s	PART
emaj-150	115	11	business	business	NOUN
emaj-150	115	12	world	world	NOUN
emaj-150	115	13	has	have	AUX
emaj-150	115	14	assigned	assign	VERB
emaj-150	115	15	several	several	ADJ
emaj-150	115	16	critical	critical	ADJ
emaj-150	115	17	roles	role	NOUN
emaj-150	115	18	to	to	ADP
emaj-150	115	19	accounting	accounting	NOUN
emaj-150	115	20	professionals	professional	NOUN
emaj-150	115	21	.	.	PUNCT
emaj-150	116	1	interpretation	interpretation	NOUN
emaj-150	116	2	and	and	CCONJ
emaj-150	116	3	analysis	analysis	NOUN
emaj-150	116	4	of	of	ADP
emaj-150	116	5	financial	financial	ADJ
emaj-150	116	6	statements	statement	NOUN
emaj-150	116	7	,	,	PUNCT
emaj-150	116	8	expertise	expertise	NOUN
emaj-150	116	9	in	in	ADP
emaj-150	116	10	analytical	analytical	ADJ
emaj-150	116	11	thinking	thinking	NOUN
emaj-150	116	12	and	and	CCONJ
emaj-150	116	13	auditing	auditing	NOUN
emaj-150	116	14	are	be	AUX
emaj-150	116	15	only	only	ADV
emaj-150	116	16	some	some	PRON
emaj-150	116	17	of	of	ADP
emaj-150	116	18	these	these	DET
emaj-150	116	19	critical	critical	ADJ
emaj-150	116	20	roles	role	NOUN
emaj-150	116	21	.	.	PUNCT
emaj-150	117	1	however	however	ADV
emaj-150	117	2	,	,	PUNCT
emaj-150	117	3	clients	client	NOUN
emaj-150	117	4	in	in	ADP
emaj-150	117	5	turkey	turkey	NOUN
emaj-150	117	6	still	still	ADV
emaj-150	117	7	mainly	mainly	ADV
emaj-150	117	8	consider	consider	VERB
emaj-150	117	9	accounting	accounting	NOUN
emaj-150	117	10	professionals	professional	NOUN
emaj-150	117	11	as	as	ADP
emaj-150	117	12	only	only	ADJ
emaj-150	117	13	bookkeepers	bookkeeper	NOUN
emaj-150	117	14	.	.	PUNCT
emaj-150	118	1	the	the	DET
emaj-150	118	2	research	research	NOUN
emaj-150	118	3	also	also	ADV
emaj-150	118	4	investigated	investigate	VERB
emaj-150	118	5	the	the	DET
emaj-150	118	6	leading	lead	VERB
emaj-150	118	7	reason	reason	NOUN
emaj-150	118	8	why	why	SCONJ
emaj-150	118	9	accounting	accounting	NOUN
emaj-150	118	10	professionals	professional	NOUN
emaj-150	118	11	were	be	AUX
emaj-150	118	12	only	only	ADV
emaj-150	118	13	considered	consider	VERB
emaj-150	118	14	as	as	ADP
emaj-150	118	15	bookkeepers	bookkeeper	NOUN
emaj-150	118	16	in	in	ADP
emaj-150	118	17	turkey	turkey	NOUN
emaj-150	118	18	.	.	PUNCT
emaj-150	119	1	parallel	parallel	ADJ
emaj-150	119	2	to	to	ADP
emaj-150	119	3	research	research	NOUN
emaj-150	119	4	findings	finding	NOUN
emaj-150	119	5	,	,	PUNCT
emaj-150	119	6	the	the	DET
emaj-150	119	7	leading	lead	VERB
emaj-150	119	8	reason	reason	NOUN
emaj-150	119	9	was	be	AUX
emaj-150	119	10	the	the	DET
emaj-150	119	11	knowledge	knowledge	NOUN
emaj-150	119	12	deficiencies	deficiency	NOUN
emaj-150	119	13	of	of	ADP
emaj-150	119	14	accounting	accounting	NOUN
emaj-150	119	15	professionals	professional	NOUN
emaj-150	119	16	while	while	SCONJ
emaj-150	119	17	they	they	PRON
emaj-150	119	18	were	be	AUX
emaj-150	119	19	interacting	interact	VERB
emaj-150	119	20	with	with	ADP
emaj-150	119	21	clients	client	NOUN
emaj-150	119	22	.	.	PUNCT
emaj-150	120	1	54,2	54,2	NUM
emaj-150	120	2	%	%	NOUN
emaj-150	120	3	of	of	ADP
emaj-150	120	4	accounting	accounting	NOUN
emaj-150	120	5	professionals	professional	NOUN
emaj-150	120	6	stated	state	VERB
emaj-150	120	7	in	in	ADP
emaj-150	120	8	the	the	DET
emaj-150	120	9	questionnaire	questionnaire	NOUN
emaj-150	120	10	that	that	PRON
emaj-150	120	11	,	,	PUNCT
emaj-150	120	12	accountants	accountant	NOUN
emaj-150	120	13	in	in	ADP
emaj-150	120	14	turkey	turkey	NOUN
emaj-150	120	15	were	be	AUX
emaj-150	120	16	only	only	ADV
emaj-150	120	17	perceived	perceive	VERB
emaj-150	120	18	as	as	ADP
emaj-150	120	19	bookkeepers	bookkeeper	NOUN
emaj-150	120	20	because	because	SCONJ
emaj-150	120	21	of	of	ADP
emaj-150	120	22	their	their	PRON
emaj-150	120	23	knowledge	knowledge	NOUN
emaj-150	120	24	deficiencies	deficiency	NOUN
emaj-150	120	25	.	.	PUNCT
emaj-150	121	1	45,8	45,8	NOUN
emaj-150	121	2	%	%	NOUN
emaj-150	121	3	of	of	ADP
emaj-150	121	4	accounting	accounting	NOUN
emaj-150	121	5	professionals	professional	NOUN
emaj-150	121	6	disagreed	disagree	VERB
emaj-150	121	7	at	at	ADP
emaj-150	121	8	this	this	DET
emaj-150	121	9	point	point	NOUN
emaj-150	121	10	that	that	SCONJ
emaj-150	121	11	the	the	DET
emaj-150	121	12	leading	lead	VERB
emaj-150	121	13	reason	reason	NOUN
emaj-150	121	14	was	be	AUX
emaj-150	121	15	knowledge	knowledge	NOUN
emaj-150	121	16	deficiencies	deficiency	NOUN
emaj-150	121	17	and	and	CCONJ
emaj-150	121	18	they	they	PRON
emaj-150	121	19	reported	report	VERB
emaj-150	121	20	that	that	SCONJ
emaj-150	121	21	other	other	ADJ
emaj-150	121	22	reasons	reason	NOUN
emaj-150	121	23	were	be	AUX
emaj-150	121	24	effective	effective	ADJ
emaj-150	121	25	.	.	PUNCT
emaj-150	122	1	figure	figure	NOUN
emaj-150	122	2	5	5	NUM
emaj-150	122	3	.	.	PUNCT
emaj-150	123	1	the	the	DET
emaj-150	123	2	leading	lead	VERB
emaj-150	123	3	reason	reason	NOUN
emaj-150	123	4	why	why	SCONJ
emaj-150	123	5	accounting	accounting	NOUN
emaj-150	123	6	professionals	professional	NOUN
emaj-150	123	7	are	be	AUX
emaj-150	123	8	only	only	ADV
emaj-150	123	9	considered	consider	VERB
emaj-150	123	10	as	as	ADP
emaj-150	123	11	bookkeepers	bookkeeper	NOUN
emaj-150	123	12	in	in	ADP
emaj-150	123	13	turkey	turkey	PROPN
emaj-150	124	1	yes	yes	INTJ
emaj-150	125	1	68,5	68,5	NUM
emaj-150	125	2	%	%	NOUN
emaj-150	125	3	no	no	DET
emaj-150	125	4	31,5	31,5	NOUN
emaj-150	125	5	%	%	NOUN
emaj-150	125	6	accounting	accounting	NOUN
emaj-150	125	7	occupation	occupation	NOUN
emaj-150	125	8	now	now	ADV
emaj-150	125	9	has	have	VERB
emaj-150	125	10	a	a	DET
emaj-150	125	11	professional	professional	ADJ
emaj-150	125	12	identity	identity	NOUN
emaj-150	125	13	in	in	ADP
emaj-150	125	14	turkey	turkey	PROPN
emaj-150	125	15	inadequ	inadequ	PROPN
emaj-150	125	16	ate	eat	VERB
emaj-150	125	17	80	80	NUM
emaj-150	125	18	%	%	NOUN
emaj-150	125	19	adequ	adequ	NOUN
emaj-150	125	20	ate	eat	VERB
emaj-150	125	21	20	20	NUM
emaj-150	125	22	%	%	NOUN
emaj-150	125	23	accounting	accounting	NOUN
emaj-150	125	24	education	education	NOUN
emaj-150	125	25	given	give	VERB
emaj-150	125	26	in	in	ADP
emaj-150	125	27	universities	university	NOUN
emaj-150	125	28	know	know	VERB
emaj-150	125	29	ledge	ledge	VERB
emaj-150	125	30	deficien	deficien	NOUN
emaj-150	125	31	cies	cie	NOUN
emaj-150	125	32	54,2	54,2	NUM
emaj-150	125	33	%	%	NOUN
emaj-150	125	34	other	other	ADJ
emaj-150	125	35	reasons	reason	NOUN
emaj-150	125	36	45,8	45,8	NOUN
emaj-150	125	37	%	%	NOUN
emaj-150	125	38	the	the	DET
emaj-150	125	39	leading	lead	VERB
emaj-150	125	40	reason	reason	NOUN
emaj-150	125	41	why	why	SCONJ
emaj-150	125	42	accounting	accounting	NOUN
emaj-150	125	43	professionals	professional	NOUN
emaj-150	125	44	are	be	AUX
emaj-150	125	45	only	only	ADV
emaj-150	125	46	considered	consider	VERB
emaj-150	125	47	as	as	ADP
emaj-150	125	48	bookkeepers	bookkeeper	NOUN
emaj-150	125	49	in	in	ADP
emaj-150	125	50	turkey	turkey	NOUN
emaj-150	125	51	manage	manage	NOUN
emaj-150	125	52	ment	ment	NOUN
emaj-150	125	53	and	and	CCONJ
emaj-150	125	54	finance	finance	NOUN
emaj-150	125	55	51,4	51,4	ADJ
emaj-150	125	56	%	%	NOUN
emaj-150	125	57	other	other	ADJ
emaj-150	125	58	48,6	48,6	PROPN
emaj-150	125	59	%	%	NOUN
emaj-150	125	60	majors	major	NOUN
emaj-150	125	61	of	of	ADP
emaj-150	125	62	accounting	accounting	NOUN
emaj-150	125	63	professionals	professional	NOUN
emaj-150	125	64	volume	volume	VERB
emaj-150	125	65	8	8	NUM
emaj-150	126	1	no	no	DET
emaj-150	126	2	1	1	NUM
emaj-150	126	3	(	(	PUNCT
emaj-150	126	4	2018	2018	NUM
emaj-150	126	5	)	)	PUNCT
emaj-150	126	6	|	|	ADV
emaj-150	126	7	issn	issn	VERB
emaj-150	126	8	2158	2158	NUM
emaj-150	126	9	-	-	SYM
emaj-150	126	10	8708	8708	NUM
emaj-150	126	11	(	(	PUNCT
emaj-150	126	12	online	online	NOUN
emaj-150	126	13	)	)	PUNCT
emaj-150	126	14	|	|	ADV
emaj-150	126	15	doi	doi	X
emaj-150	126	16	10.5195	10.5195	NUM
emaj-150	126	17	/	/	SYM
emaj-150	126	18	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	127	1	|	|	NOUN
emaj-150	127	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	127	3	problems	problem	NOUN
emaj-150	127	4	of	of	ADP
emaj-150	127	5	accounting	accounting	NOUN
emaj-150	127	6	professionals	professional	NOUN
emaj-150	127	7	residing	reside	VERB
emaj-150	127	8	in	in	ADP
emaj-150	127	9	istanbul	istanbul	PROPN
emaj-150	127	10	and	and	CCONJ
emaj-150	127	11	the	the	DET
emaj-150	127	12	suggested	suggest	VERB
emaj-150	127	13	solutions	solution	NOUN
emaj-150	127	14	page	page	NOUN
emaj-150	127	15	|22|	|22|	VERB
emaj-150	127	16	emerging	emerge	VERB
emaj-150	127	17	markets	market	NOUN
emaj-150	127	18	journal	journal	VERB
emaj-150	127	19	the	the	DET
emaj-150	127	20	research	research	NOUN
emaj-150	127	21	findings	finding	NOUN
emaj-150	127	22	revealed	reveal	VERB
emaj-150	127	23	that	that	SCONJ
emaj-150	127	24	,	,	PUNCT
emaj-150	127	25	57,1	57,1	NUM
emaj-150	127	26	%	%	NOUN
emaj-150	127	27	of	of	ADP
emaj-150	127	28	accounting	accounting	NOUN
emaj-150	127	29	professionals	professional	NOUN
emaj-150	127	30	chose	choose	VERB
emaj-150	127	31	this	this	DET
emaj-150	127	32	career	career	NOUN
emaj-150	127	33	path	path	NOUN
emaj-150	127	34	because	because	SCONJ
emaj-150	127	35	of	of	ADP
emaj-150	127	36	commercial	commercial	ADJ
emaj-150	127	37	(	(	PUNCT
emaj-150	127	38	monetary	monetary	ADJ
emaj-150	127	39	)	)	PUNCT
emaj-150	127	40	motivation	motivation	NOUN
emaj-150	127	41	.	.	PUNCT
emaj-150	128	1	in	in	ADP
emaj-150	128	2	other	other	ADJ
emaj-150	128	3	words	word	NOUN
emaj-150	128	4	,	,	PUNCT
emaj-150	128	5	the	the	DET
emaj-150	128	6	accounting	accounting	NOUN
emaj-150	128	7	profession	profession	NOUN
emaj-150	128	8	in	in	ADP
emaj-150	128	9	turkey	turkey	NOUN
emaj-150	128	10	is	be	AUX
emaj-150	128	11	mostly	mostly	ADV
emaj-150	128	12	run	run	VERB
emaj-150	128	13	with	with	ADP
emaj-150	128	14	commercial	commercial	ADJ
emaj-150	128	15	(	(	PUNCT
emaj-150	128	16	monetary	monetary	ADJ
emaj-150	128	17	)	)	PUNCT
emaj-150	128	18	concerns	concern	NOUN
emaj-150	128	19	.	.	PUNCT
emaj-150	129	1	although	although	SCONJ
emaj-150	129	2	main	main	ADJ
emaj-150	129	3	motivation	motivation	NOUN
emaj-150	129	4	behind	behind	ADP
emaj-150	129	5	choosing	choose	VERB
emaj-150	129	6	the	the	DET
emaj-150	129	7	accountant	accountant	NOUN
emaj-150	129	8	career	career	NOUN
emaj-150	129	9	path	path	NOUN
emaj-150	129	10	is	be	AUX
emaj-150	129	11	commercial	commercial	ADJ
emaj-150	129	12	(	(	PUNCT
emaj-150	129	13	monetary	monetary	NOUN
emaj-150	129	14	)	)	PUNCT
emaj-150	129	15	with	with	ADP
emaj-150	129	16	a	a	DET
emaj-150	129	17	ratio	ratio	NOUN
emaj-150	129	18	of	of	ADP
emaj-150	129	19	57,1	57,1	NUM
emaj-150	129	20	%	%	NOUN
emaj-150	129	21	,	,	PUNCT
emaj-150	129	22	other	other	ADJ
emaj-150	129	23	motives	motive	NOUN
emaj-150	129	24	do	do	AUX
emaj-150	129	25	exist	exist	VERB
emaj-150	129	26	which	which	PRON
emaj-150	129	27	are	be	AUX
emaj-150	129	28	equivalent	equivalent	ADJ
emaj-150	129	29	to	to	ADP
emaj-150	129	30	42,9	42,9	NOUN
emaj-150	129	31	%	%	NOUN
emaj-150	129	32	.	.	PUNCT
emaj-150	130	1	figure	figure	NOUN
emaj-150	130	2	6	6	NUM
emaj-150	130	3	.	.	PUNCT
emaj-150	130	4	main	main	ADJ
emaj-150	130	5	motivation	motivation	NOUN
emaj-150	130	6	behind	behind	ADP
emaj-150	130	7	choosing	choose	VERB
emaj-150	130	8	the	the	DET
emaj-150	130	9	accountant	accountant	NOUN
emaj-150	130	10	career	career	NOUN
emaj-150	130	11	path	path	NOUN
emaj-150	130	12	the	the	DET
emaj-150	130	13	study	study	NOUN
emaj-150	130	14	also	also	ADV
emaj-150	130	15	investigated	investigate	VERB
emaj-150	130	16	the	the	DET
emaj-150	130	17	reason	reason	NOUN
emaj-150	130	18	for	for	ADP
emaj-150	130	19	lack	lack	NOUN
emaj-150	130	20	of	of	ADP
emaj-150	130	21	confidence	confidence	NOUN
emaj-150	130	22	against	against	ADP
emaj-150	130	23	accountants	accountant	NOUN
emaj-150	130	24	in	in	ADP
emaj-150	130	25	turkey	turkey	NOUN
emaj-150	130	26	.	.	PUNCT
emaj-150	131	1	62,8	62,8	NUM
emaj-150	131	2	%	%	NOUN
emaj-150	131	3	of	of	ADP
emaj-150	131	4	respondents	respondent	NOUN
emaj-150	131	5	stated	state	VERB
emaj-150	131	6	that	that	SCONJ
emaj-150	131	7	,	,	PUNCT
emaj-150	131	8	the	the	DET
emaj-150	131	9	leading	lead	VERB
emaj-150	131	10	reason	reason	NOUN
emaj-150	131	11	for	for	ADP
emaj-150	131	12	lack	lack	NOUN
emaj-150	131	13	of	of	ADP
emaj-150	131	14	confidence	confidence	NOUN
emaj-150	131	15	against	against	ADP
emaj-150	131	16	accountants	accountant	NOUN
emaj-150	131	17	in	in	ADP
emaj-150	131	18	turkey	turkey	NOUN
emaj-150	131	19	was	be	AUX
emaj-150	131	20	ignorance	ignorance	NOUN
emaj-150	131	21	of	of	ADP
emaj-150	131	22	accounting	accounting	NOUN
emaj-150	131	23	ethics	ethic	NOUN
emaj-150	131	24	.	.	PUNCT
emaj-150	132	1	37,2	37,2	NUM
emaj-150	132	2	%	%	NOUN
emaj-150	132	3	of	of	ADP
emaj-150	132	4	respondents	respondent	NOUN
emaj-150	132	5	said	say	VERB
emaj-150	132	6	other	other	ADJ
emaj-150	132	7	reasons	reason	NOUN
emaj-150	132	8	did	do	AUX
emaj-150	132	9	exist	exist	VERB
emaj-150	132	10	.	.	PUNCT
emaj-150	133	1	figure	figure	VERB
emaj-150	133	2	7	7	NUM
emaj-150	133	3	.	.	PUNCT
emaj-150	134	1	the	the	DET
emaj-150	134	2	reason	reason	NOUN
emaj-150	134	3	for	for	ADP
emaj-150	134	4	lack	lack	NOUN
emaj-150	134	5	of	of	ADP
emaj-150	134	6	confidence	confidence	NOUN
emaj-150	134	7	against	against	ADP
emaj-150	134	8	accountants	accountant	NOUN
emaj-150	134	9	in	in	ADP
emaj-150	134	10	turkey	turkey	NOUN
emaj-150	134	11	then	then	ADV
emaj-150	134	12	,	,	PUNCT
emaj-150	134	13	the	the	DET
emaj-150	134	14	research	research	NOUN
emaj-150	134	15	examined	examine	VERB
emaj-150	134	16	the	the	DET
emaj-150	134	17	leading	lead	VERB
emaj-150	134	18	deficiencies	deficiency	NOUN
emaj-150	134	19	concerning	concern	VERB
emaj-150	134	20	accounting	accounting	NOUN
emaj-150	134	21	education	education	NOUN
emaj-150	134	22	in	in	ADP
emaj-150	134	23	turkey	turkey	NOUN
emaj-150	134	24	.	.	PUNCT
emaj-150	135	1	60	60	NUM
emaj-150	135	2	%	%	NOUN
emaj-150	135	3	of	of	ADP
emaj-150	135	4	accounting	accounting	NOUN
emaj-150	135	5	professionals	professional	NOUN
emaj-150	135	6	as	as	ADP
emaj-150	135	7	the	the	DET
emaj-150	135	8	respondents	respondent	NOUN
emaj-150	135	9	of	of	ADP
emaj-150	135	10	research	research	NOUN
emaj-150	135	11	said	say	VERB
emaj-150	135	12	lack	lack	NOUN
emaj-150	135	13	of	of	ADP
emaj-150	135	14	practice	practice	NOUN
emaj-150	135	15	was	be	AUX
emaj-150	135	16	the	the	DET
emaj-150	135	17	leading	lead	VERB
emaj-150	135	18	deficiency	deficiency	NOUN
emaj-150	135	19	concerning	concern	VERB
emaj-150	135	20	accounting	accounting	NOUN
emaj-150	135	21	education	education	NOUN
emaj-150	135	22	in	in	ADP
emaj-150	135	23	turkey	turkey	PROPN
emaj-150	135	24	.	.	PUNCT
emaj-150	136	1	this	this	PRON
emaj-150	136	2	was	be	AUX
emaj-150	136	3	followed	follow	VERB
emaj-150	136	4	by	by	ADP
emaj-150	136	5	insufficient	insufficient	ADJ
emaj-150	136	6	accounting	accounting	NOUN
emaj-150	136	7	ethics	ethic	NOUN
emaj-150	136	8	education	education	NOUN
emaj-150	136	9	with	with	ADP
emaj-150	136	10	25,7	25,7	NOUN
emaj-150	136	11	%	%	NOUN
emaj-150	136	12	.	.	PUNCT
emaj-150	137	1	however	however	ADV
emaj-150	137	2	,	,	PUNCT
emaj-150	137	3	14,3	14,3	NUM
emaj-150	137	4	%	%	NOUN
emaj-150	137	5	of	of	ADP
emaj-150	137	6	respondents	respondent	NOUN
emaj-150	137	7	stated	state	VERB
emaj-150	137	8	that	that	SCONJ
emaj-150	137	9	other	other	ADJ
emaj-150	137	10	deficiencies	deficiency	NOUN
emaj-150	137	11	were	be	AUX
emaj-150	137	12	present	present	ADJ
emaj-150	137	13	.	.	PUNCT
emaj-150	138	1	so	so	ADV
emaj-150	138	2	,	,	PUNCT
emaj-150	138	3	accounting	accounting	NOUN
emaj-150	138	4	professionals	professional	NOUN
emaj-150	138	5	generally	generally	ADV
emaj-150	138	6	believe	believe	VERB
emaj-150	138	7	that	that	SCONJ
emaj-150	138	8	practial	practial	ADJ
emaj-150	138	9	accounting	accounting	NOUN
emaj-150	138	10	knowledge	knowledge	NOUN
emaj-150	138	11	is	be	AUX
emaj-150	138	12	very	very	ADV
emaj-150	138	13	significant	significant	ADJ
emaj-150	138	14	in	in	ADP
emaj-150	138	15	today	today	NOUN
emaj-150	138	16	’s	’s	PART
emaj-150	138	17	business	business	NOUN
emaj-150	138	18	world	world	NOUN
emaj-150	138	19	.	.	PUNCT
emaj-150	139	1	they	they	PRON
emaj-150	139	2	also	also	ADV
emaj-150	139	3	think	think	VERB
emaj-150	139	4	that	that	SCONJ
emaj-150	139	5	,	,	PUNCT
emaj-150	139	6	junior	junior	ADJ
emaj-150	139	7	accountants	accountant	NOUN
emaj-150	139	8	at	at	ADP
emaj-150	139	9	the	the	DET
emaj-150	139	10	beginning	beginning	NOUN
emaj-150	139	11	of	of	ADP
emaj-150	139	12	their	their	PRON
emaj-150	139	13	careers	career	NOUN
emaj-150	139	14	experience	experience	VERB
emaj-150	139	15	big	big	ADJ
emaj-150	139	16	difficulties	difficulty	NOUN
emaj-150	139	17	in	in	ADP
emaj-150	139	18	transforming	transform	VERB
emaj-150	139	19	their	their	PRON
emaj-150	139	20	theoretical	theoretical	ADJ
emaj-150	139	21	knowledge	knowledge	NOUN
emaj-150	139	22	into	into	ADP
emaj-150	139	23	practice	practice	NOUN
emaj-150	139	24	.	.	PUNCT
emaj-150	140	1	figure	figure	NOUN
emaj-150	140	2	8	8	NUM
emaj-150	140	3	.	.	PUNCT
emaj-150	141	1	leading	lead	VERB
emaj-150	141	2	deficiencies	deficiency	NOUN
emaj-150	141	3	concerning	concern	VERB
emaj-150	141	4	accounting	accounting	NOUN
emaj-150	141	5	education	education	NOUN
emaj-150	141	6	in	in	ADP
emaj-150	141	7	turkey	turkey	NOUN
emaj-150	141	8	questionnaire	questionnaire	NOUN
emaj-150	141	9	utilized	utilize	VERB
emaj-150	141	10	by	by	ADP
emaj-150	141	11	the	the	DET
emaj-150	141	12	research	research	NOUN
emaj-150	141	13	also	also	ADV
emaj-150	141	14	asked	ask	VERB
emaj-150	141	15	accounting	accounting	NOUN
emaj-150	141	16	professionals	professional	NOUN
emaj-150	141	17	their	their	PRON
emaj-150	141	18	leading	lead	VERB
emaj-150	141	19	problems	problem	NOUN
emaj-150	141	20	in	in	ADP
emaj-150	141	21	turkish	turkish	ADJ
emaj-150	141	22	business	business	NOUN
emaj-150	141	23	life	life	NOUN
emaj-150	141	24	.	.	PUNCT
emaj-150	142	1	economical	economical	ADJ
emaj-150	142	2	problems	problem	NOUN
emaj-150	142	3	of	of	ADP
emaj-150	142	4	accountants	accountant	NOUN
emaj-150	142	5	are	be	AUX
emaj-150	142	6	taking	take	VERB
emaj-150	142	7	the	the	DET
emaj-150	142	8	lead	lead	NOUN
emaj-150	142	9	for	for	ADP
emaj-150	142	10	this	this	DET
emaj-150	142	11	statement	statement	NOUN
emaj-150	142	12	with	with	ADP
emaj-150	142	13	51,4	51,4	ADJ
emaj-150	142	14	%	%	NOUN
emaj-150	142	15	.	.	PUNCT
emaj-150	143	1	in	in	ADP
emaj-150	143	2	this	this	DET
emaj-150	143	3	regard	regard	NOUN
emaj-150	143	4	,	,	PUNCT
emaj-150	143	5	accounting	accounting	NOUN
emaj-150	143	6	professionals	professional	NOUN
emaj-150	143	7	stated	state	VERB
emaj-150	143	8	that	that	SCONJ
emaj-150	143	9	they	they	PRON
emaj-150	143	10	were	be	AUX
emaj-150	143	11	experiencing	experience	VERB
emaj-150	143	12	great	great	ADJ
emaj-150	143	13	difficulties	difficulty	NOUN
emaj-150	143	14	in	in	ADP
emaj-150	143	15	fee	fee	NOUN
emaj-150	143	16	(	(	PUNCT
emaj-150	143	17	rate	rate	NOUN
emaj-150	143	18	)	)	PUNCT
emaj-150	143	19	collections	collection	NOUN
emaj-150	143	20	from	from	ADP
emaj-150	143	21	their	their	PRON
emaj-150	143	22	clients	client	NOUN
emaj-150	143	23	.	.	PUNCT
emaj-150	144	1	especially	especially	ADV
emaj-150	144	2	,	,	PUNCT
emaj-150	144	3	it	it	PRON
emaj-150	144	4	was	be	AUX
emaj-150	144	5	emphasized	emphasize	VERB
emaj-150	144	6	that	that	SCONJ
emaj-150	144	7	,	,	PUNCT
emaj-150	144	8	no	no	DET
emaj-150	144	9	fee	fee	NOUN
emaj-150	144	10	(	(	PUNCT
emaj-150	144	11	rate	rate	NOUN
emaj-150	144	12	)	)	PUNCT
emaj-150	144	13	collections	collection	NOUN
emaj-150	144	14	were	be	AUX
emaj-150	144	15	possible	possible	ADJ
emaj-150	144	16	especially	especially	ADV
emaj-150	144	17	during	during	ADP
emaj-150	144	18	economical	economical	ADJ
emaj-150	144	19	crisis	crisis	NOUN
emaj-150	144	20	periods	period	NOUN
emaj-150	144	21	.	.	PUNCT
emaj-150	145	1	still	still	ADV
emaj-150	145	2	,	,	PUNCT
emaj-150	145	3	48,6	48,6	NOUN
emaj-150	145	4	%	%	NOUN
emaj-150	145	5	of	of	ADP
emaj-150	145	6	respondents	respondent	NOUN
emaj-150	145	7	believed	believe	VERB
emaj-150	145	8	that	that	SCONJ
emaj-150	145	9	accounting	accounting	NOUN
emaj-150	145	10	professionals	professional	NOUN
emaj-150	145	11	had	have	VERB
emaj-150	145	12	other	other	ADJ
emaj-150	145	13	leading	lead	VERB
emaj-150	145	14	problems	problem	NOUN
emaj-150	145	15	in	in	ADP
emaj-150	145	16	turkish	turkish	ADJ
emaj-150	145	17	business	business	NOUN
emaj-150	145	18	life	life	NOUN
emaj-150	145	19	.	.	PUNCT
emaj-150	146	1	commer	commer	PROPN
emaj-150	146	2	cial	cial	PROPN
emaj-150	146	3	(	(	PUNCT
emaj-150	146	4	moneta	moneta	PROPN
emaj-150	146	5	ry	ry	PROPN
emaj-150	146	6	)	)	PUNCT
emaj-150	146	7	motivati	motivati	NOUN
emaj-150	146	8	on	on	ADP
emaj-150	146	9	57,1	57,1	NUM
emaj-150	146	10	%	%	NOUN
emaj-150	146	11	other	other	ADJ
emaj-150	146	12	motives	motive	NOUN
emaj-150	146	13	42,9	42,9	NOUN
emaj-150	146	14	%	%	NOUN
emaj-150	146	15	main	main	ADJ
emaj-150	146	16	motivation	motivation	NOUN
emaj-150	146	17	behind	behind	ADP
emaj-150	146	18	choosing	choose	VERB
emaj-150	146	19	the	the	DET
emaj-150	146	20	accountant	accountant	NOUN
emaj-150	146	21	career	career	NOUN
emaj-150	146	22	path	path	NOUN
emaj-150	146	23	ignor	ignor	ADJ
emaj-150	146	24	ance	ance	NOUN
emaj-150	146	25	of	of	ADP
emaj-150	146	26	account	account	NOUN
emaj-150	146	27	ing	ing	ADJ
emaj-150	146	28	ethics	ethic	NOUN
emaj-150	146	29	62,8	62,8	NUM
emaj-150	146	30	%	%	NOUN
emaj-150	146	31	other	other	ADJ
emaj-150	146	32	reasons	reason	NOUN
emaj-150	146	33	37,2	37,2	NUM
emaj-150	146	34	%	%	NOUN
emaj-150	146	35	the	the	DET
emaj-150	146	36	reason	reason	NOUN
emaj-150	146	37	for	for	ADP
emaj-150	146	38	lack	lack	NOUN
emaj-150	146	39	of	of	ADP
emaj-150	146	40	confidence	confidence	NOUN
emaj-150	146	41	against	against	ADP
emaj-150	146	42	accountants	accountant	NOUN
emaj-150	146	43	in	in	ADP
emaj-150	146	44	turkey	turkey	NOUN
emaj-150	146	45	lack	lack	NOUN
emaj-150	146	46	of	of	ADP
emaj-150	146	47	practice	practice	NOUN
emaj-150	146	48	60	60	NUM
emaj-150	146	49	%	%	NOUN
emaj-150	146	50	insuffi	insuffi	PROPN
emaj-150	146	51	cient	cient	PROPN
emaj-150	146	52	account	account	VERB
emaj-150	146	53	ing	ing	PROPN
emaj-150	146	54	ethics	ethic	NOUN
emaj-150	146	55	edu	edu	PROPN
emaj-150	146	56	.	.	PUNCT
emaj-150	147	1	25,7	25,7	NOUN
emaj-150	147	2	%	%	NOUN
emaj-150	147	3	other	other	ADJ
emaj-150	147	4	deficien	deficien	ADJ
emaj-150	147	5	cies	cie	NOUN
emaj-150	147	6	14,3	14,3	NUM
emaj-150	147	7	%	%	NOUN
emaj-150	147	8	leading	lead	VERB
emaj-150	147	9	deficiencies	deficiency	NOUN
emaj-150	147	10	concerning	concern	VERB
emaj-150	147	11	accounting	accounting	NOUN
emaj-150	147	12	education	education	NOUN
emaj-150	147	13	in	in	ADP
emaj-150	147	14	turkey	turkey	NOUN
emaj-150	147	15	volume	volume	NOUN
emaj-150	147	16	8	8	NUM
emaj-150	148	1	no	no	DET
emaj-150	148	2	1	1	NUM
emaj-150	148	3	(	(	PUNCT
emaj-150	148	4	2018	2018	NUM
emaj-150	148	5	)	)	PUNCT
emaj-150	148	6	|	|	ADV
emaj-150	148	7	issn	issn	VERB
emaj-150	148	8	2158	2158	NUM
emaj-150	148	9	-	-	SYM
emaj-150	148	10	8708	8708	NUM
emaj-150	148	11	(	(	PUNCT
emaj-150	148	12	online	online	NOUN
emaj-150	148	13	)	)	PUNCT
emaj-150	148	14	|	|	ADV
emaj-150	148	15	doi	doi	X
emaj-150	148	16	10.5195	10.5195	NUM
emaj-150	148	17	/	/	SYM
emaj-150	148	18	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	148	19	|	|	NOUN
emaj-150	148	20	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-150	148	21	mustafa	mustafa	PROPN
emaj-150	148	22	uçar	uçar	PROPN
emaj-150	148	23	,	,	PUNCT
emaj-150	148	24	cevdet	cevdet	NOUN
emaj-150	148	25	kızıl	kızıl	PROPN
emaj-150	148	26	,	,	PUNCT
emaj-150	148	27	oğuzhan	oğuzhan	ADJ
emaj-150	148	28	oğuz	oğuz	NOUN
emaj-150	148	29	emerging	emerge	VERB
emaj-150	148	30	markets	market	NOUN
emaj-150	148	31	journal	journal	NOUN
emaj-150	148	32	|	|	ADV
emaj-150	148	33	p	p	NOUN
emaj-150	148	34	a	a	DET
emaj-150	148	35	g	g	NOUN
emaj-150	148	36	e	e	NOUN
emaj-150	148	37	|23	|23	NOUN
emaj-150	148	38	figure	figure	VERB
emaj-150	148	39	9	9	NUM
emaj-150	148	40	.	.	PUNCT
emaj-150	149	1	leading	lead	VERB
emaj-150	149	2	problems	problem	NOUN
emaj-150	149	3	of	of	ADP
emaj-150	149	4	accounting	accounting	NOUN
emaj-150	149	5	professionals	professional	NOUN
emaj-150	149	6	in	in	ADP
emaj-150	149	7	turkish	turkish	ADJ
emaj-150	149	8	business	business	NOUN
emaj-150	149	9	life	life	NOUN
emaj-150	149	10	6	6	NUM
emaj-150	149	11	.	.	PUNCT
emaj-150	150	1	conslusion	conslusion	NOUN
emaj-150	150	2	and	and	CCONJ
emaj-150	150	3	recommendations	recommendation	NOUN
emaj-150	150	4	accountants	accountant	NOUN
emaj-150	150	5	assist	assist	VERB
emaj-150	150	6	businesses	business	NOUN
emaj-150	150	7	through	through	ADP
emaj-150	150	8	their	their	PRON
emaj-150	150	9	financial	financial	ADJ
emaj-150	150	10	decision	decision	NOUN
emaj-150	150	11	-	-	PUNCT
emaj-150	150	12	making	make	VERB
emaj-150	150	13	process	process	NOUN
emaj-150	150	14	,	,	PUNCT
emaj-150	150	15	and	and	CCONJ
emaj-150	150	16	also	also	ADV
emaj-150	150	17	build	build	VERB
emaj-150	150	18	their	their	PRON
emaj-150	150	19	communication	communication	NOUN
emaj-150	150	20	bridge	bridge	NOUN
emaj-150	150	21	with	with	ADP
emaj-150	150	22	various	various	ADJ
emaj-150	150	23	stakeholders	stakeholder	NOUN
emaj-150	150	24	.	.	PUNCT
emaj-150	151	1	as	as	ADP
emaj-150	151	2	one	one	NUM
emaj-150	151	3	of	of	ADP
emaj-150	151	4	the	the	DET
emaj-150	151	5	most	most	ADV
emaj-150	151	6	important	important	ADJ
emaj-150	151	7	actors	actor	NOUN
emaj-150	151	8	in	in	ADP
emaj-150	151	9	modern	modern	ADJ
emaj-150	151	10	economy	economy	NOUN
emaj-150	151	11	,	,	PUNCT
emaj-150	151	12	both	both	CCONJ
emaj-150	151	13	the	the	DET
emaj-150	151	14	duties	duty	NOUN
emaj-150	151	15	and	and	CCONJ
emaj-150	151	16	responsibilities	responsibility	NOUN
emaj-150	151	17	carried	carry	VERB
emaj-150	151	18	by	by	ADP
emaj-150	151	19	accounting	accounting	NOUN
emaj-150	151	20	professionals	professional	NOUN
emaj-150	151	21	have	have	AUX
emaj-150	151	22	increased	increase	VERB
emaj-150	151	23	.	.	PUNCT
emaj-150	152	1	that	that	PRON
emaj-150	152	2	has	have	AUX
emaj-150	152	3	caused	cause	VERB
emaj-150	152	4	accounting	accounting	NOUN
emaj-150	152	5	professionals	professional	NOUN
emaj-150	152	6	to	to	PART
emaj-150	152	7	face	face	VERB
emaj-150	152	8	various	various	ADJ
emaj-150	152	9	problems	problem	NOUN
emaj-150	152	10	while	while	SCONJ
emaj-150	152	11	sustaining	sustain	VERB
emaj-150	152	12	their	their	PRON
emaj-150	152	13	daily	daily	ADJ
emaj-150	152	14	activities	activity	NOUN
emaj-150	152	15	.	.	PUNCT
emaj-150	153	1	although	although	SCONJ
emaj-150	153	2	the	the	DET
emaj-150	153	3	law	law	NOUN
emaj-150	153	4	on	on	ADP
emaj-150	153	5	public	public	ADJ
emaj-150	153	6	accountants	accountant	NOUN
emaj-150	153	7	,	,	PUNCT
emaj-150	153	8	certified	certify	VERB
emaj-150	153	9	public	public	ADJ
emaj-150	153	10	accountants	accountant	NOUN
emaj-150	153	11	and	and	CCONJ
emaj-150	153	12	sworn	swear	VERB
emaj-150	153	13	-	-	PUNCT
emaj-150	153	14	in	in	ADP
emaj-150	153	15	certified	certify	VERB
emaj-150	153	16	public	public	ADJ
emaj-150	153	17	accountants	accountant	NOUN
emaj-150	153	18	was	be	AUX
emaj-150	153	19	enacted	enact	VERB
emaj-150	153	20	in	in	ADP
emaj-150	153	21	1989	1989	NUM
emaj-150	153	22	in	in	ADP
emaj-150	153	23	order	order	NOUN
emaj-150	153	24	to	to	PART
emaj-150	153	25	solve	solve	VERB
emaj-150	153	26	the	the	DET
emaj-150	153	27	problems	problem	NOUN
emaj-150	153	28	of	of	ADP
emaj-150	153	29	turkish	turkish	ADJ
emaj-150	153	30	accounting	accounting	NOUN
emaj-150	153	31	professionals	professional	NOUN
emaj-150	153	32	and	and	CCONJ
emaj-150	153	33	to	to	PART
emaj-150	153	34	bring	bring	VERB
emaj-150	153	35	a	a	DET
emaj-150	153	36	legal	legal	ADJ
emaj-150	153	37	basis	basis	NOUN
emaj-150	153	38	to	to	ADP
emaj-150	153	39	accounting	accounting	NOUN
emaj-150	153	40	profession	profession	NOUN
emaj-150	153	41	,	,	PUNCT
emaj-150	153	42	it	it	PRON
emaj-150	153	43	was	be	AUX
emaj-150	153	44	never	never	ADV
emaj-150	153	45	enough	enough	ADJ
emaj-150	153	46	to	to	PART
emaj-150	153	47	eliminate	eliminate	VERB
emaj-150	153	48	all	all	DET
emaj-150	153	49	problems	problem	NOUN
emaj-150	153	50	.	.	PUNCT
emaj-150	154	1	parallel	parallel	ADJ
emaj-150	154	2	to	to	ADP
emaj-150	154	3	the	the	DET
emaj-150	154	4	developments	development	NOUN
emaj-150	154	5	in	in	ADP
emaj-150	154	6	business	business	NOUN
emaj-150	154	7	life	life	NOUN
emaj-150	154	8	,	,	PUNCT
emaj-150	154	9	problems	problem	NOUN
emaj-150	154	10	of	of	ADP
emaj-150	154	11	accounting	accounting	NOUN
emaj-150	154	12	professionals	professional	NOUN
emaj-150	154	13	have	have	AUX
emaj-150	154	14	gained	gain	VERB
emaj-150	154	15	different	different	ADJ
emaj-150	154	16	dimensions	dimension	NOUN
emaj-150	154	17	.	.	PUNCT
emaj-150	155	1	this	this	DET
emaj-150	155	2	research	research	NOUN
emaj-150	155	3	aimed	aim	VERB
emaj-150	155	4	to	to	PART
emaj-150	155	5	analyze	analyze	VERB
emaj-150	155	6	the	the	DET
emaj-150	155	7	problems	problem	NOUN
emaj-150	155	8	of	of	ADP
emaj-150	155	9	turkish	turkish	ADJ
emaj-150	155	10	accounting	accounting	NOUN
emaj-150	155	11	professionals	professional	NOUN
emaj-150	155	12	and	and	CCONJ
emaj-150	155	13	offer	offer	VERB
emaj-150	155	14	possible	possible	ADJ
emaj-150	155	15	solutions	solution	NOUN
emaj-150	155	16	.	.	PUNCT
emaj-150	156	1	the	the	DET
emaj-150	156	2	research	research	NOUN
emaj-150	156	3	presented	present	VERB
emaj-150	156	4	some	some	DET
emaj-150	156	5	important	important	ADJ
emaj-150	156	6	findings	finding	NOUN
emaj-150	156	7	related	relate	VERB
emaj-150	156	8	to	to	ADP
emaj-150	156	9	the	the	DET
emaj-150	156	10	problems	problem	NOUN
emaj-150	156	11	of	of	ADP
emaj-150	156	12	accounting	accounting	NOUN
emaj-150	156	13	professionals	professional	NOUN
emaj-150	156	14	residing	reside	VERB
emaj-150	156	15	in	in	ADP
emaj-150	156	16	istanbul	istanbul	PROPN
emaj-150	156	17	,	,	PUNCT
emaj-150	156	18	turkey	turkey	PROPN
emaj-150	156	19	.	.	PUNCT
emaj-150	157	1	first	first	ADV
emaj-150	157	2	,	,	PUNCT
emaj-150	157	3	based	base	VERB
emaj-150	157	4	on	on	ADP
emaj-150	157	5	research	research	NOUN
emaj-150	157	6	findings	finding	NOUN
emaj-150	157	7	,	,	PUNCT
emaj-150	157	8	accounting	accounting	NOUN
emaj-150	157	9	occupation	occupation	NOUN
emaj-150	157	10	still	still	ADV
emaj-150	157	11	does	do	AUX
emaj-150	157	12	n’t	not	PART
emaj-150	157	13	have	have	VERB
emaj-150	157	14	a	a	DET
emaj-150	157	15	professional	professional	ADJ
emaj-150	157	16	identity	identity	NOUN
emaj-150	157	17	in	in	ADP
emaj-150	157	18	turkey	turkey	NOUN
emaj-150	157	19	.	.	PUNCT
emaj-150	158	1	some	some	DET
emaj-150	158	2	solutions	solution	NOUN
emaj-150	158	3	to	to	ADP
emaj-150	158	4	this	this	DET
emaj-150	158	5	problem	problem	NOUN
emaj-150	158	6	are	be	AUX
emaj-150	158	7	possible	possible	ADJ
emaj-150	158	8	.	.	PUNCT
emaj-150	159	1	for	for	ADP
emaj-150	159	2	example	example	NOUN
emaj-150	159	3	,	,	PUNCT
emaj-150	159	4	laws	law	NOUN
emaj-150	159	5	and	and	CCONJ
emaj-150	159	6	regulations	regulation	NOUN
emaj-150	159	7	related	relate	VERB
emaj-150	159	8	to	to	ADP
emaj-150	159	9	accounting	accounting	NOUN
emaj-150	159	10	should	should	AUX
emaj-150	159	11	be	be	AUX
emaj-150	159	12	continuously	continuously	ADV
emaj-150	159	13	updated	update	VERB
emaj-150	159	14	in	in	ADP
emaj-150	159	15	turkey	turkey	NOUN
emaj-150	159	16	to	to	PART
emaj-150	159	17	satisfy	satisfy	VERB
emaj-150	159	18	contemporary	contemporary	ADJ
emaj-150	159	19	needs	need	NOUN
emaj-150	159	20	of	of	ADP
emaj-150	159	21	all	all	DET
emaj-150	159	22	stakeholders	stakeholder	NOUN
emaj-150	159	23	.	.	PUNCT
emaj-150	160	1	accounting	accounting	NOUN
emaj-150	160	2	chambers	chamber	NOUN
emaj-150	160	3	,	,	PUNCT
emaj-150	160	4	bodies	body	NOUN
emaj-150	160	5	and	and	CCONJ
emaj-150	160	6	the	the	DET
emaj-150	160	7	government	government	NOUN
emaj-150	160	8	should	should	AUX
emaj-150	160	9	be	be	AUX
emaj-150	160	10	more	more	ADV
emaj-150	160	11	selective	selective	ADJ
emaj-150	160	12	when	when	SCONJ
emaj-150	160	13	accepting	accept	VERB
emaj-150	160	14	new	new	ADJ
emaj-150	160	15	certified	certified	ADJ
emaj-150	160	16	public	public	ADJ
emaj-150	160	17	accountants	accountant	NOUN
emaj-150	160	18	(	(	PUNCT
emaj-150	160	19	cpas	cpas	PROPN
emaj-150	160	20	)	)	PUNCT
emaj-150	160	21	and	and	CCONJ
emaj-150	160	22	sworn	swear	VERB
emaj-150	160	23	-	-	PUNCT
emaj-150	160	24	in	in	ADP
emaj-150	160	25	certified	certify	VERB
emaj-150	160	26	public	public	ADJ
emaj-150	160	27	accountants	accountant	NOUN
emaj-150	160	28	to	to	ADP
emaj-150	160	29	the	the	DET
emaj-150	160	30	profession	profession	NOUN
emaj-150	160	31	.	.	PUNCT
emaj-150	161	1	in	in	ADP
emaj-150	161	2	this	this	DET
emaj-150	161	3	context	context	NOUN
emaj-150	161	4	,	,	PUNCT
emaj-150	161	5	the	the	DET
emaj-150	161	6	difficulty	difficulty	NOUN
emaj-150	161	7	level	level	NOUN
emaj-150	161	8	of	of	ADP
emaj-150	161	9	accounting	accounting	NOUN
emaj-150	161	10	exams	exam	NOUN
emaj-150	161	11	can	can	AUX
emaj-150	161	12	be	be	AUX
emaj-150	161	13	highered	highere	VERB
emaj-150	161	14	.	.	PUNCT
emaj-150	162	1	also	also	ADV
emaj-150	162	2	,	,	PUNCT
emaj-150	162	3	any	any	DET
emaj-150	162	4	new	new	ADJ
emaj-150	162	5	canditate	canditate	NOUN
emaj-150	162	6	for	for	ADP
emaj-150	162	7	accounting	accounting	NOUN
emaj-150	162	8	profession	profession	NOUN
emaj-150	162	9	with	with	ADP
emaj-150	162	10	unethical	unethical	ADJ
emaj-150	162	11	records	record	NOUN
emaj-150	162	12	and	and	CCONJ
emaj-150	162	13	history	history	NOUN
emaj-150	162	14	must	must	AUX
emaj-150	162	15	be	be	AUX
emaj-150	162	16	denied	deny	VERB
emaj-150	162	17	.	.	PUNCT
emaj-150	163	1	similarly	similarly	ADV
emaj-150	163	2	,	,	PUNCT
emaj-150	163	3	present	present	ADJ
emaj-150	163	4	and	and	CCONJ
emaj-150	163	5	existing	exist	VERB
emaj-150	163	6	accounting	accounting	NOUN
emaj-150	163	7	professionals	professional	NOUN
emaj-150	163	8	committing	commit	VERB
emaj-150	163	9	unethical	unethical	ADJ
emaj-150	163	10	behavior	behavior	NOUN
emaj-150	163	11	should	should	AUX
emaj-150	163	12	have	have	VERB
emaj-150	163	13	their	their	PRON
emaj-150	163	14	accounting	accounting	NOUN
emaj-150	163	15	licences	licence	NOUN
emaj-150	163	16	terminated	terminate	VERB
emaj-150	163	17	or	or	CCONJ
emaj-150	163	18	they	they	PRON
emaj-150	163	19	must	must	AUX
emaj-150	163	20	face	face	VERB
emaj-150	163	21	serious	serious	ADJ
emaj-150	163	22	financial	financial	ADJ
emaj-150	163	23	penalties	penalty	NOUN
emaj-150	163	24	.	.	PUNCT
emaj-150	164	1	additionally	additionally	ADV
emaj-150	164	2	,	,	PUNCT
emaj-150	164	3	base	base	NOUN
emaj-150	164	4	fees	fee	NOUN
emaj-150	164	5	of	of	ADP
emaj-150	164	6	accounting	accounting	NOUN
emaj-150	164	7	professionals	professional	NOUN
emaj-150	164	8	which	which	PRON
emaj-150	164	9	they	they	PRON
emaj-150	164	10	collect	collect	VERB
emaj-150	164	11	from	from	ADP
emaj-150	164	12	clients	client	NOUN
emaj-150	164	13	must	must	AUX
emaj-150	164	14	be	be	AUX
emaj-150	164	15	higher	high	ADJ
emaj-150	164	16	.	.	PUNCT
emaj-150	165	1	second	second	ADJ
emaj-150	165	2	,	,	PUNCT
emaj-150	165	3	a	a	DET
emaj-150	165	4	high	high	ADJ
emaj-150	165	5	majority	majority	NOUN
emaj-150	165	6	of	of	ADP
emaj-150	165	7	accounting	accounting	NOUN
emaj-150	165	8	professionals	professional	NOUN
emaj-150	165	9	think	think	VERB
emaj-150	165	10	that	that	SCONJ
emaj-150	165	11	the	the	DET
emaj-150	165	12	accounting	accounting	NOUN
emaj-150	165	13	education	education	NOUN
emaj-150	165	14	given	give	VERB
emaj-150	165	15	in	in	ADP
emaj-150	165	16	universities	university	NOUN
emaj-150	165	17	is	be	AUX
emaj-150	165	18	inadequate	inadequate	ADJ
emaj-150	165	19	.	.	PUNCT
emaj-150	166	1	adopting	adopt	VERB
emaj-150	166	2	a	a	DET
emaj-150	166	3	new	new	ADJ
emaj-150	166	4	approach	approach	NOUN
emaj-150	166	5	to	to	ADP
emaj-150	166	6	planning	plan	VERB
emaj-150	166	7	accounting	accounting	NOUN
emaj-150	166	8	education	education	NOUN
emaj-150	166	9	in	in	ADP
emaj-150	166	10	universities	university	NOUN
emaj-150	166	11	and	and	CCONJ
emaj-150	166	12	giving	give	VERB
emaj-150	166	13	more	more	ADJ
emaj-150	166	14	emphasis	emphasis	NOUN
emaj-150	166	15	to	to	ADP
emaj-150	166	16	implementation	implementation	NOUN
emaj-150	166	17	/	/	SYM
emaj-150	166	18	practice	practice	NOUN
emaj-150	166	19	can	can	AUX
emaj-150	166	20	be	be	AUX
emaj-150	166	21	considered	consider	VERB
emaj-150	166	22	an	an	DET
emaj-150	166	23	important	important	ADJ
emaj-150	166	24	step	step	NOUN
emaj-150	166	25	for	for	ADP
emaj-150	166	26	the	the	DET
emaj-150	166	27	solution	solution	NOUN
emaj-150	166	28	of	of	ADP
emaj-150	166	29	this	this	DET
emaj-150	166	30	problem	problem	NOUN
emaj-150	166	31	.	.	PUNCT
emaj-150	167	1	for	for	ADP
emaj-150	167	2	a	a	DET
emaj-150	167	3	more	more	ADV
emaj-150	167	4	effective	effective	ADJ
emaj-150	167	5	solution	solution	NOUN
emaj-150	167	6	,	,	PUNCT
emaj-150	167	7	higher	high	ADJ
emaj-150	167	8	number	number	NOUN
emaj-150	167	9	of	of	ADP
emaj-150	167	10	accounting	account	VERB
emaj-150	167	11	elective	elective	ADJ
emaj-150	167	12	courses	course	NOUN
emaj-150	167	13	may	may	AUX
emaj-150	167	14	be	be	AUX
emaj-150	167	15	offered	offer	VERB
emaj-150	167	16	to	to	ADP
emaj-150	167	17	students	student	NOUN
emaj-150	167	18	who	who	PRON
emaj-150	167	19	wish	wish	VERB
emaj-150	167	20	to	to	PART
emaj-150	167	21	become	become	VERB
emaj-150	167	22	members	member	NOUN
emaj-150	167	23	of	of	ADP
emaj-150	167	24	accounting	accounting	NOUN
emaj-150	167	25	profession	profession	NOUN
emaj-150	167	26	.	.	PUNCT
emaj-150	168	1	these	these	DET
emaj-150	168	2	students	student	NOUN
emaj-150	168	3	should	should	AUX
emaj-150	168	4	also	also	ADV
emaj-150	168	5	be	be	AUX
emaj-150	168	6	supported	support	VERB
emaj-150	168	7	by	by	ADP
emaj-150	168	8	universities	university	NOUN
emaj-150	168	9	,	,	PUNCT
emaj-150	168	10	faculty	faculty	NOUN
emaj-150	168	11	members	member	NOUN
emaj-150	168	12	and	and	CCONJ
emaj-150	168	13	the	the	DET
emaj-150	168	14	government	government	NOUN
emaj-150	168	15	to	to	PART
emaj-150	168	16	have	have	VERB
emaj-150	168	17	internship	internship	NOUN
emaj-150	168	18	in	in	ADP
emaj-150	168	19	accounting	accounting	NOUN
emaj-150	168	20	offices	office	NOUN
emaj-150	168	21	.	.	PUNCT
emaj-150	169	1	also	also	ADV
emaj-150	169	2	,	,	PUNCT
emaj-150	169	3	more	more	ADV
emaj-150	169	4	practical	practical	ADJ
emaj-150	169	5	knowledge	knowledge	NOUN
emaj-150	169	6	should	should	AUX
emaj-150	169	7	be	be	AUX
emaj-150	169	8	integrated	integrate	VERB
emaj-150	169	9	in	in	ADP
emaj-150	169	10	delivered	deliver	VERB
emaj-150	169	11	accounting	accounting	NOUN
emaj-150	169	12	courses	course	NOUN
emaj-150	169	13	besides	besides	SCONJ
emaj-150	169	14	the	the	DET
emaj-150	169	15	theoretical	theoretical	ADJ
emaj-150	169	16	knowledge	knowledge	NOUN
emaj-150	169	17	.	.	PUNCT
emaj-150	170	1	definitely	definitely	ADV
emaj-150	170	2	,	,	PUNCT
emaj-150	170	3	technology	technology	NOUN
emaj-150	170	4	should	should	AUX
emaj-150	170	5	be	be	AUX
emaj-150	170	6	utilized	utilize	VERB
emaj-150	170	7	much	much	ADV
emaj-150	170	8	more	more	ADV
emaj-150	170	9	through	through	ADP
emaj-150	170	10	the	the	DET
emaj-150	170	11	semester	semester	NOUN
emaj-150	170	12	.	.	PUNCT
emaj-150	171	1	lecturing	lecture	VERB
emaj-150	171	2	the	the	DET
emaj-150	171	3	course	course	NOUN
emaj-150	171	4	with	with	ADP
emaj-150	171	5	powerpoint	powerpoint	NOUN
emaj-150	171	6	slides	slide	NOUN
emaj-150	171	7	,	,	PUNCT
emaj-150	171	8	using	use	VERB
emaj-150	171	9	interative	interative	ADJ
emaj-150	171	10	videos	video	NOUN
emaj-150	171	11	and	and	CCONJ
emaj-150	171	12	introducing	introduce	VERB
emaj-150	171	13	accounting	accounting	NOUN
emaj-150	171	14	programs	program	NOUN
emaj-150	171	15	(	(	PUNCT
emaj-150	171	16	software	software	NOUN
emaj-150	171	17	)	)	PUNCT
emaj-150	171	18	are	be	AUX
emaj-150	171	19	all	all	ADV
emaj-150	171	20	critical	critical	ADJ
emaj-150	171	21	at	at	ADP
emaj-150	171	22	this	this	DET
emaj-150	171	23	point	point	NOUN
emaj-150	171	24	,	,	PUNCT
emaj-150	171	25	in	in	ADP
emaj-150	171	26	addition	addition	NOUN
emaj-150	171	27	to	to	ADP
emaj-150	171	28	traditional	traditional	ADJ
emaj-150	171	29	accounting	accounting	NOUN
emaj-150	171	30	education	education	NOUN
emaj-150	171	31	.	.	PUNCT
emaj-150	172	1	furthermore	furthermore	ADV
emaj-150	172	2	,	,	PUNCT
emaj-150	172	3	accounting	accounting	NOUN
emaj-150	172	4	courses	course	NOUN
emaj-150	172	5	should	should	AUX
emaj-150	172	6	also	also	ADV
emaj-150	172	7	include	include	VERB
emaj-150	172	8	case	case	NOUN
emaj-150	172	9	studies	study	NOUN
emaj-150	172	10	,	,	PUNCT
emaj-150	172	11	reading	read	VERB
emaj-150	172	12	materials	material	NOUN
emaj-150	172	13	,	,	PUNCT
emaj-150	172	14	teamwork	teamwork	NOUN
emaj-150	172	15	(	(	PUNCT
emaj-150	172	16	group	group	NOUN
emaj-150	172	17	work	work	NOUN
emaj-150	172	18	)	)	PUNCT
emaj-150	172	19	and	and	CCONJ
emaj-150	172	20	brainstorming	brainstorming	NOUN
emaj-150	172	21	.	.	PUNCT
emaj-150	173	1	plus	plus	CCONJ
emaj-150	173	2	,	,	PUNCT
emaj-150	173	3	active	active	ADJ
emaj-150	173	4	learning	learning	NOUN
emaj-150	173	5	must	must	AUX
emaj-150	173	6	be	be	AUX
emaj-150	173	7	adopted	adopt	VERB
emaj-150	173	8	by	by	ADP
emaj-150	173	9	giving	give	VERB
emaj-150	173	10	assignments	assignment	NOUN
emaj-150	173	11	to	to	ADP
emaj-150	173	12	students	student	NOUN
emaj-150	173	13	instead	instead	ADV
emaj-150	173	14	of	of	ADP
emaj-150	173	15	insisting	insist	VERB
emaj-150	173	16	on	on	ADP
emaj-150	173	17	passive	passive	ADJ
emaj-150	173	18	learning	learning	NOUN
emaj-150	173	19	.	.	PUNCT
emaj-150	174	1	moreover	moreover	ADV
emaj-150	174	2	,	,	PUNCT
emaj-150	174	3	universities	university	NOUN
emaj-150	174	4	can	can	AUX
emaj-150	174	5	also	also	ADV
emaj-150	174	6	consider	consider	VERB
emaj-150	174	7	employing	employ	VERB
emaj-150	174	8	faculty	faculty	NOUN
emaj-150	174	9	members	member	NOUN
emaj-150	174	10	who	who	PRON
emaj-150	174	11	hold	hold	VERB
emaj-150	174	12	the	the	DET
emaj-150	174	13	ph.d	ph.d	PROPN
emaj-150	174	14	.	.	PROPN
emaj-150	175	1	and	and	CCONJ
emaj-150	175	2	cpa	cpa	PROPN
emaj-150	175	3	/	/	SYM
emaj-150	175	4	sworn	swear	VERB
emaj-150	175	5	-	-	PUNCT
emaj-150	175	6	in	in	ADP
emaj-150	175	7	public	public	ADJ
emaj-150	175	8	accountant	accountant	NOUN
emaj-150	175	9	titles	title	NOUN
emaj-150	175	10	together	together	ADV
emaj-150	175	11	.	.	PUNCT
emaj-150	176	1	third	third	ADV
emaj-150	176	2	,	,	PUNCT
emaj-150	176	3	the	the	DET
emaj-150	176	4	leading	lead	VERB
emaj-150	176	5	reason	reason	NOUN
emaj-150	176	6	why	why	SCONJ
emaj-150	176	7	accounting	accounting	NOUN
emaj-150	176	8	professionals	professional	NOUN
emaj-150	176	9	were	be	AUX
emaj-150	176	10	only	only	ADV
emaj-150	176	11	considered	consider	VERB
emaj-150	176	12	as	as	SCONJ
emaj-150	176	13	bookkeepers	bookkeeper	NOUN
emaj-150	176	14	in	in	ADP
emaj-150	176	15	turkey	turkey	NOUN
emaj-150	176	16	was	be	AUX
emaj-150	176	17	the	the	DET
emaj-150	176	18	knowledge	knowledge	NOUN
emaj-150	176	19	deficiencies	deficiency	NOUN
emaj-150	176	20	of	of	ADP
emaj-150	176	21	accounting	accounting	NOUN
emaj-150	176	22	professionals	professional	NOUN
emaj-150	176	23	while	while	SCONJ
emaj-150	176	24	they	they	PRON
emaj-150	176	25	were	be	AUX
emaj-150	176	26	interacting	interact	VERB
emaj-150	176	27	with	with	ADP
emaj-150	176	28	clients	client	NOUN
emaj-150	176	29	.	.	PUNCT
emaj-150	177	1	economi	economi	PROPN
emaj-150	177	2	cal	cal	PROPN
emaj-150	177	3	prob	prob	PROPN
emaj-150	177	4	.	.	PUNCT
emaj-150	178	1	51,4	51,4	ADJ
emaj-150	178	2	%	%	NOUN
emaj-150	178	3	other	other	ADJ
emaj-150	178	4	prob	prob	NOUN
emaj-150	178	5	.	.	PUNCT
emaj-150	179	1	48,6	48,6	NUM
emaj-150	179	2	%	%	NOUN
emaj-150	179	3	leading	lead	VERB
emaj-150	179	4	problems	problem	NOUN
emaj-150	179	5	of	of	ADP
emaj-150	179	6	accounting	accounting	NOUN
emaj-150	179	7	professionals	professional	NOUN
emaj-150	179	8	in	in	ADP
emaj-150	179	9	turkish	turkish	ADJ
emaj-150	179	10	business	business	NOUN
emaj-150	179	11	life	life	NOUN
emaj-150	179	12	volume	volume	NOUN
emaj-150	179	13	8	8	NUM
emaj-150	179	14	no	no	DET
emaj-150	179	15	1	1	NUM
emaj-150	179	16	(	(	PUNCT
emaj-150	179	17	2018	2018	NUM
emaj-150	179	18	)	)	PUNCT
emaj-150	179	19	|	|	ADV
emaj-150	179	20	issn	issn	VERB
emaj-150	179	21	2158	2158	NUM
emaj-150	179	22	-	-	SYM
emaj-150	179	23	8708	8708	NUM
emaj-150	179	24	(	(	PUNCT
emaj-150	179	25	online	online	NOUN
emaj-150	179	26	)	)	PUNCT
emaj-150	179	27	|	|	ADV
emaj-150	179	28	doi	doi	X
emaj-150	179	29	10.5195	10.5195	NUM
emaj-150	179	30	/	/	SYM
emaj-150	179	31	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	180	1	|	|	NOUN
emaj-150	180	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	180	3	problems	problem	NOUN
emaj-150	180	4	of	of	ADP
emaj-150	180	5	accounting	accounting	NOUN
emaj-150	180	6	professionals	professional	NOUN
emaj-150	180	7	residing	reside	VERB
emaj-150	180	8	in	in	ADP
emaj-150	180	9	istanbul	istanbul	PROPN
emaj-150	180	10	and	and	CCONJ
emaj-150	180	11	the	the	DET
emaj-150	180	12	suggested	suggest	VERB
emaj-150	180	13	solutions	solution	NOUN
emaj-150	180	14	page	page	NOUN
emaj-150	180	15	|24|	|24|	ADJ
emaj-150	180	16	emerging	emerge	VERB
emaj-150	180	17	markets	market	NOUN
emaj-150	180	18	journal	journal	NOUN
emaj-150	180	19	we	we	PRON
emaj-150	180	20	believe	believe	VERB
emaj-150	180	21	that	that	SCONJ
emaj-150	180	22	,	,	PUNCT
emaj-150	180	23	the	the	DET
emaj-150	180	24	constant	constant	ADJ
emaj-150	180	25	changes	change	NOUN
emaj-150	180	26	in	in	ADP
emaj-150	180	27	laws	law	NOUN
emaj-150	180	28	and	and	CCONJ
emaj-150	180	29	regulations	regulation	NOUN
emaj-150	180	30	are	be	AUX
emaj-150	180	31	making	make	VERB
emaj-150	180	32	the	the	DET
emaj-150	180	33	job	job	NOUN
emaj-150	180	34	of	of	ADP
emaj-150	180	35	accounting	accounting	NOUN
emaj-150	180	36	professionals	professional	NOUN
emaj-150	180	37	harder	hard	ADV
emaj-150	180	38	at	at	ADP
emaj-150	180	39	this	this	DET
emaj-150	180	40	point	point	NOUN
emaj-150	180	41	.	.	PUNCT
emaj-150	181	1	this	this	PRON
emaj-150	181	2	increases	increase	VERB
emaj-150	181	3	the	the	DET
emaj-150	181	4	responsibilities	responsibility	NOUN
emaj-150	181	5	and	and	CCONJ
emaj-150	181	6	job	job	NOUN
emaj-150	181	7	burden	burden	NOUN
emaj-150	181	8	of	of	ADP
emaj-150	181	9	accountants	accountant	NOUN
emaj-150	181	10	in	in	ADP
emaj-150	181	11	turkey	turkey	PROPN
emaj-150	181	12	.	.	PUNCT
emaj-150	182	1	as	as	ADP
emaj-150	182	2	a	a	DET
emaj-150	182	3	result	result	NOUN
emaj-150	182	4	,	,	PUNCT
emaj-150	182	5	knowledge	knowledge	NOUN
emaj-150	182	6	deficiencies	deficiency	NOUN
emaj-150	182	7	of	of	ADP
emaj-150	182	8	accounting	accounting	NOUN
emaj-150	182	9	professionals	professional	NOUN
emaj-150	182	10	are	be	AUX
emaj-150	182	11	observed	observe	VERB
emaj-150	182	12	.	.	PUNCT
emaj-150	183	1	in	in	ADP
emaj-150	183	2	order	order	NOUN
emaj-150	183	3	to	to	PART
emaj-150	183	4	solve	solve	VERB
emaj-150	183	5	this	this	DET
emaj-150	183	6	problem	problem	NOUN
emaj-150	183	7	,	,	PUNCT
emaj-150	183	8	turkish	turkish	ADJ
emaj-150	183	9	accountants	accountant	NOUN
emaj-150	183	10	should	should	AUX
emaj-150	183	11	improve	improve	VERB
emaj-150	183	12	themselves	themselves	PRON
emaj-150	183	13	continuously	continuously	ADV
emaj-150	183	14	and	and	CCONJ
emaj-150	183	15	they	they	PRON
emaj-150	183	16	must	must	AUX
emaj-150	183	17	read	read	VERB
emaj-150	183	18	the	the	DET
emaj-150	183	19	latest	late	ADJ
emaj-150	183	20	updates	update	NOUN
emaj-150	183	21	concerning	concern	VERB
emaj-150	183	22	laws	law	NOUN
emaj-150	183	23	and	and	CCONJ
emaj-150	183	24	regulations	regulation	NOUN
emaj-150	183	25	daily	daily	ADV
emaj-150	183	26	.	.	PUNCT
emaj-150	184	1	in	in	ADP
emaj-150	184	2	other	other	ADJ
emaj-150	184	3	words	word	NOUN
emaj-150	184	4	,	,	PUNCT
emaj-150	184	5	accounting	accounting	NOUN
emaj-150	184	6	professionals	professional	NOUN
emaj-150	184	7	should	should	AUX
emaj-150	184	8	definitely	definitely	ADV
emaj-150	184	9	acquire	acquire	VERB
emaj-150	184	10	reading	reading	NOUN
emaj-150	184	11	habit	habit	NOUN
emaj-150	184	12	.	.	PUNCT
emaj-150	185	1	this	this	PRON
emaj-150	185	2	is	be	AUX
emaj-150	185	3	especially	especially	ADV
emaj-150	185	4	critical	critical	ADJ
emaj-150	185	5	and	and	CCONJ
emaj-150	185	6	important	important	ADJ
emaj-150	185	7	for	for	ADP
emaj-150	185	8	following	follow	VERB
emaj-150	185	9	changes	change	NOUN
emaj-150	185	10	and	and	CCONJ
emaj-150	185	11	updates	update	NOUN
emaj-150	185	12	in	in	ADP
emaj-150	185	13	tax	tax	NOUN
emaj-150	185	14	legislation	legislation	NOUN
emaj-150	185	15	.	.	PUNCT
emaj-150	186	1	accounting	accounting	NOUN
emaj-150	186	2	chambers	chamber	NOUN
emaj-150	186	3	,	,	PUNCT
emaj-150	186	4	bodies	body	NOUN
emaj-150	186	5	and	and	CCONJ
emaj-150	186	6	the	the	DET
emaj-150	186	7	government	government	NOUN
emaj-150	186	8	should	should	AUX
emaj-150	186	9	also	also	ADV
emaj-150	186	10	support	support	VERB
emaj-150	186	11	accounting	accounting	NOUN
emaj-150	186	12	professionals	professional	NOUN
emaj-150	186	13	by	by	ADP
emaj-150	186	14	organizing	organize	VERB
emaj-150	186	15	seminars	seminar	NOUN
emaj-150	186	16	,	,	PUNCT
emaj-150	186	17	workshops	workshop	NOUN
emaj-150	186	18	,	,	PUNCT
emaj-150	186	19	conferences	conference	NOUN
emaj-150	186	20	and	and	CCONJ
emaj-150	186	21	congresses	congress	NOUN
emaj-150	186	22	which	which	PRON
emaj-150	186	23	require	require	VERB
emaj-150	186	24	no	no	DET
emaj-150	186	25	rates	rate	NOUN
emaj-150	186	26	or	or	CCONJ
emaj-150	186	27	low	low	ADJ
emaj-150	186	28	registration	registration	NOUN
emaj-150	186	29	fees	fee	NOUN
emaj-150	186	30	.	.	PUNCT
emaj-150	187	1	in	in	ADP
emaj-150	187	2	fact	fact	NOUN
emaj-150	187	3	,	,	PUNCT
emaj-150	187	4	accounting	accounting	NOUN
emaj-150	187	5	chambers	chamber	NOUN
emaj-150	187	6	,	,	PUNCT
emaj-150	187	7	bodies	body	NOUN
emaj-150	187	8	and	and	CCONJ
emaj-150	187	9	the	the	DET
emaj-150	187	10	government	government	NOUN
emaj-150	187	11	must	must	AUX
emaj-150	187	12	always	always	ADV
emaj-150	187	13	be	be	AUX
emaj-150	187	14	active	active	ADJ
emaj-150	187	15	to	to	PART
emaj-150	187	16	solve	solve	VERB
emaj-150	187	17	the	the	DET
emaj-150	187	18	various	various	ADJ
emaj-150	187	19	problems	problem	NOUN
emaj-150	187	20	of	of	ADP
emaj-150	187	21	accounting	accounting	NOUN
emaj-150	187	22	professionals	professional	NOUN
emaj-150	187	23	in	in	ADP
emaj-150	187	24	turkey	turkey	NOUN
emaj-150	187	25	.	.	PUNCT
emaj-150	188	1	fourth	fourth	ADJ
emaj-150	188	2	,	,	PUNCT
emaj-150	188	3	the	the	DET
emaj-150	188	4	research	research	NOUN
emaj-150	188	5	findings	finding	NOUN
emaj-150	188	6	revealed	reveal	VERB
emaj-150	188	7	that	that	SCONJ
emaj-150	188	8	,	,	PUNCT
emaj-150	188	9	most	most	ADJ
emaj-150	188	10	accounting	accounting	NOUN
emaj-150	188	11	professionals	professional	NOUN
emaj-150	188	12	chose	choose	VERB
emaj-150	188	13	accounting	account	VERB
emaj-150	188	14	career	career	NOUN
emaj-150	188	15	path	path	NOUN
emaj-150	188	16	because	because	SCONJ
emaj-150	188	17	of	of	ADP
emaj-150	188	18	commercial	commercial	ADJ
emaj-150	188	19	(	(	PUNCT
emaj-150	188	20	monetary	monetary	ADJ
emaj-150	188	21	)	)	PUNCT
emaj-150	188	22	motivation	motivation	NOUN
emaj-150	188	23	.	.	PUNCT
emaj-150	189	1	in	in	ADP
emaj-150	189	2	other	other	ADJ
emaj-150	189	3	words	word	NOUN
emaj-150	189	4	,	,	PUNCT
emaj-150	189	5	the	the	DET
emaj-150	189	6	accounting	accounting	NOUN
emaj-150	189	7	profession	profession	NOUN
emaj-150	189	8	in	in	ADP
emaj-150	189	9	turkey	turkey	NOUN
emaj-150	189	10	is	be	AUX
emaj-150	189	11	mostly	mostly	ADV
emaj-150	189	12	run	run	VERB
emaj-150	189	13	with	with	ADP
emaj-150	189	14	commercial	commercial	ADJ
emaj-150	189	15	(	(	PUNCT
emaj-150	189	16	monetary	monetary	ADJ
emaj-150	189	17	)	)	PUNCT
emaj-150	189	18	concerns	concern	NOUN
emaj-150	189	19	.	.	PUNCT
emaj-150	190	1	this	this	DET
emaj-150	190	2	finding	finding	NOUN
emaj-150	190	3	is	be	AUX
emaj-150	190	4	important	important	ADJ
emaj-150	190	5	in	in	ADP
emaj-150	190	6	the	the	DET
emaj-150	190	7	sense	sense	NOUN
emaj-150	190	8	of	of	ADP
emaj-150	190	9	accounting	accounting	NOUN
emaj-150	190	10	ethics	ethic	NOUN
emaj-150	190	11	.	.	PUNCT
emaj-150	191	1	in	in	ADP
emaj-150	191	2	other	other	ADJ
emaj-150	191	3	words	word	NOUN
emaj-150	191	4	,	,	PUNCT
emaj-150	191	5	that	that	DET
emaj-150	191	6	situation	situation	NOUN
emaj-150	191	7	brings	bring	VERB
emaj-150	191	8	negative	negative	ADJ
emaj-150	191	9	consequences	consequence	NOUN
emaj-150	191	10	in	in	ADP
emaj-150	191	11	terms	term	NOUN
emaj-150	191	12	of	of	ADP
emaj-150	191	13	accounting	accounting	NOUN
emaj-150	191	14	ethics	ethic	NOUN
emaj-150	191	15	.	.	PUNCT
emaj-150	192	1	in	in	ADP
emaj-150	192	2	order	order	NOUN
emaj-150	192	3	to	to	PART
emaj-150	192	4	keep	keep	VERB
emaj-150	192	5	accounting	accounting	NOUN
emaj-150	192	6	professionals	professional	NOUN
emaj-150	192	7	away	away	ADV
emaj-150	192	8	from	from	ADP
emaj-150	192	9	solely	solely	ADV
emaj-150	192	10	commercial	commercial	ADJ
emaj-150	192	11	concerns	concern	NOUN
emaj-150	192	12	,	,	PUNCT
emaj-150	192	13	accounting	accounting	NOUN
emaj-150	192	14	chambers	chamber	NOUN
emaj-150	192	15	should	should	AUX
emaj-150	192	16	focus	focus	VERB
emaj-150	192	17	on	on	ADP
emaj-150	192	18	and	and	CCONJ
emaj-150	192	19	communicate	communicate	VERB
emaj-150	192	20	the	the	DET
emaj-150	192	21	contribution	contribution	NOUN
emaj-150	192	22	of	of	ADP
emaj-150	192	23	accounting	accounting	NOUN
emaj-150	192	24	science	science	NOUN
emaj-150	192	25	for	for	ADP
emaj-150	192	26	public	public	ADJ
emaj-150	192	27	welfare	welfare	NOUN
emaj-150	192	28	.	.	PUNCT
emaj-150	193	1	the	the	DET
emaj-150	193	2	benefits	benefit	NOUN
emaj-150	193	3	and	and	CCONJ
emaj-150	193	4	advantages	advantage	NOUN
emaj-150	193	5	of	of	ADP
emaj-150	193	6	accounting	account	VERB
emaj-150	193	7	for	for	ADP
emaj-150	193	8	public	public	NOUN
emaj-150	193	9	must	must	AUX
emaj-150	193	10	be	be	AUX
emaj-150	193	11	underlined	underline	VERB
emaj-150	193	12	.	.	PUNCT
emaj-150	194	1	also	also	ADV
emaj-150	194	2	,	,	PUNCT
emaj-150	194	3	accounting	accounting	NOUN
emaj-150	194	4	professionals	professional	NOUN
emaj-150	194	5	should	should	AUX
emaj-150	194	6	be	be	AUX
emaj-150	194	7	motivated	motivate	VERB
emaj-150	194	8	to	to	PART
emaj-150	194	9	see	see	VERB
emaj-150	194	10	the	the	DET
emaj-150	194	11	big	big	ADJ
emaj-150	194	12	picture	picture	NOUN
emaj-150	194	13	and	and	CCONJ
emaj-150	194	14	understand	understand	VERB
emaj-150	194	15	the	the	DET
emaj-150	194	16	positive	positive	ADJ
emaj-150	194	17	outcomes	outcome	NOUN
emaj-150	194	18	of	of	ADP
emaj-150	194	19	their	their	PRON
emaj-150	194	20	job	job	NOUN
emaj-150	194	21	performance	performance	NOUN
emaj-150	194	22	.	.	PUNCT
emaj-150	195	1	definitely	definitely	ADV
emaj-150	195	2	,	,	PUNCT
emaj-150	195	3	it	it	PRON
emaj-150	195	4	must	must	AUX
emaj-150	195	5	be	be	AUX
emaj-150	195	6	ensured	ensure	VERB
emaj-150	195	7	that	that	SCONJ
emaj-150	195	8	the	the	DET
emaj-150	195	9	base	base	NOUN
emaj-150	195	10	rate	rate	NOUN
emaj-150	195	11	(	(	PUNCT
emaj-150	195	12	fee	fee	NOUN
emaj-150	195	13	)	)	PUNCT
emaj-150	195	14	application	application	NOUN
emaj-150	195	15	is	be	AUX
emaj-150	195	16	followed	follow	VERB
emaj-150	195	17	very	very	ADV
emaj-150	195	18	seriously	seriously	ADV
emaj-150	195	19	by	by	ADP
emaj-150	195	20	accountants	accountant	NOUN
emaj-150	195	21	.	.	PUNCT
emaj-150	196	1	in	in	ADP
emaj-150	196	2	this	this	DET
emaj-150	196	3	respect	respect	NOUN
emaj-150	196	4	,	,	PUNCT
emaj-150	196	5	accounting	accounting	NOUN
emaj-150	196	6	professionals	professional	NOUN
emaj-150	196	7	should	should	AUX
emaj-150	196	8	not	not	PART
emaj-150	196	9	try	try	VERB
emaj-150	196	10	to	to	PART
emaj-150	196	11	keep	keep	VERB
emaj-150	196	12	books	book	NOUN
emaj-150	196	13	lower	low	ADJ
emaj-150	196	14	than	than	ADP
emaj-150	196	15	standard	standard	ADJ
emaj-150	196	16	fees	fee	NOUN
emaj-150	196	17	(	(	PUNCT
emaj-150	196	18	rates	rate	NOUN
emaj-150	196	19	)	)	PUNCT
emaj-150	196	20	determined	determine	VERB
emaj-150	196	21	by	by	ADP
emaj-150	196	22	accounting	accounting	NOUN
emaj-150	196	23	chambers	chamber	NOUN
emaj-150	196	24	and	and	CCONJ
emaj-150	196	25	bodies	body	NOUN
emaj-150	196	26	.	.	PUNCT
emaj-150	197	1	such	such	DET
emaj-150	197	2	an	an	DET
emaj-150	197	3	action	action	NOUN
emaj-150	197	4	against	against	ADP
emaj-150	197	5	laws	law	NOUN
emaj-150	197	6	and	and	CCONJ
emaj-150	197	7	regulations	regulation	NOUN
emaj-150	197	8	solely	solely	ADV
emaj-150	197	9	based	base	VERB
emaj-150	197	10	on	on	ADP
emaj-150	197	11	unfair	unfair	ADJ
emaj-150	197	12	commerial	commerial	ADJ
emaj-150	197	13	(	(	PUNCT
emaj-150	197	14	monetary	monetary	ADJ
emaj-150	197	15	)	)	PUNCT
emaj-150	197	16	gains	gain	NOUN
emaj-150	197	17	must	must	AUX
emaj-150	197	18	be	be	AUX
emaj-150	197	19	penalized	penalize	VERB
emaj-150	197	20	.	.	PUNCT
emaj-150	198	1	government	government	NOUN
emaj-150	198	2	,	,	PUNCT
emaj-150	198	3	accounting	accounting	NOUN
emaj-150	198	4	chambers	chamber	NOUN
emaj-150	198	5	and	and	CCONJ
emaj-150	198	6	bodies	body	NOUN
emaj-150	198	7	should	should	AUX
emaj-150	198	8	give	give	VERB
emaj-150	198	9	high	high	ADJ
emaj-150	198	10	penalties	penalty	NOUN
emaj-150	198	11	to	to	ADP
emaj-150	198	12	accounting	accounting	NOUN
emaj-150	198	13	professionals	professional	NOUN
emaj-150	198	14	ignoring	ignore	VERB
emaj-150	198	15	accounting	accounting	NOUN
emaj-150	198	16	ethics	ethic	NOUN
emaj-150	198	17	.	.	PUNCT
emaj-150	199	1	termination	termination	NOUN
emaj-150	199	2	of	of	ADP
emaj-150	199	3	certified	certified	ADJ
emaj-150	199	4	public	public	ADJ
emaj-150	199	5	accountant	accountant	NOUN
emaj-150	199	6	(	(	PUNCT
emaj-150	199	7	cpa	cpa	PROPN
emaj-150	199	8	)	)	PUNCT
emaj-150	199	9	and	and	CCONJ
emaj-150	199	10	sworn	swear	VERB
emaj-150	199	11	-	-	PUNCT
emaj-150	199	12	in	in	ADP
emaj-150	199	13	certified	certify	VERB
emaj-150	199	14	public	public	ADJ
emaj-150	199	15	accountant	accountant	NOUN
emaj-150	199	16	licences	licence	NOUN
emaj-150	199	17	should	should	AUX
emaj-150	199	18	also	also	ADV
emaj-150	199	19	be	be	AUX
emaj-150	199	20	discussed	discuss	VERB
emaj-150	199	21	at	at	ADP
emaj-150	199	22	this	this	DET
emaj-150	199	23	point	point	NOUN
emaj-150	199	24	.	.	PUNCT
emaj-150	200	1	fifth	fifth	ADJ
emaj-150	200	2	,	,	PUNCT
emaj-150	200	3	the	the	DET
emaj-150	200	4	study	study	NOUN
emaj-150	200	5	also	also	ADV
emaj-150	200	6	investigated	investigate	VERB
emaj-150	200	7	the	the	DET
emaj-150	200	8	reason	reason	NOUN
emaj-150	200	9	for	for	ADP
emaj-150	200	10	lack	lack	NOUN
emaj-150	200	11	of	of	ADP
emaj-150	200	12	confidence	confidence	NOUN
emaj-150	200	13	against	against	ADP
emaj-150	200	14	accountants	accountant	NOUN
emaj-150	200	15	in	in	ADP
emaj-150	200	16	turkey	turkey	NOUN
emaj-150	200	17	.	.	PUNCT
emaj-150	201	1	most	most	ADJ
emaj-150	201	2	respondents	respondent	NOUN
emaj-150	201	3	stated	state	VERB
emaj-150	201	4	that	that	SCONJ
emaj-150	201	5	,	,	PUNCT
emaj-150	201	6	the	the	DET
emaj-150	201	7	leading	lead	VERB
emaj-150	201	8	reason	reason	NOUN
emaj-150	201	9	for	for	ADP
emaj-150	201	10	lack	lack	NOUN
emaj-150	201	11	of	of	ADP
emaj-150	201	12	confidence	confidence	NOUN
emaj-150	201	13	against	against	ADP
emaj-150	201	14	accountants	accountant	NOUN
emaj-150	201	15	in	in	ADP
emaj-150	201	16	turkey	turkey	NOUN
emaj-150	201	17	was	be	AUX
emaj-150	201	18	ignorance	ignorance	NOUN
emaj-150	201	19	of	of	ADP
emaj-150	201	20	accounting	accounting	NOUN
emaj-150	201	21	ethics	ethic	NOUN
emaj-150	201	22	.	.	PUNCT
emaj-150	202	1	offering	offer	VERB
emaj-150	202	2	mandatory	mandatory	ADJ
emaj-150	202	3	accounting	accounting	NOUN
emaj-150	202	4	ethics	ethic	NOUN
emaj-150	202	5	courses	course	NOUN
emaj-150	202	6	in	in	ADP
emaj-150	202	7	universities	university	NOUN
emaj-150	202	8	besides	besides	SCONJ
emaj-150	202	9	elective	elective	ADJ
emaj-150	202	10	ones	one	NOUN
emaj-150	202	11	can	can	AUX
emaj-150	202	12	be	be	AUX
emaj-150	202	13	a	a	DET
emaj-150	202	14	solution	solution	NOUN
emaj-150	202	15	for	for	ADP
emaj-150	202	16	this	this	DET
emaj-150	202	17	problem	problem	NOUN
emaj-150	202	18	.	.	PUNCT
emaj-150	203	1	also	also	ADV
emaj-150	203	2	,	,	PUNCT
emaj-150	203	3	the	the	DET
emaj-150	203	4	government	government	NOUN
emaj-150	203	5	,	,	PUNCT
emaj-150	203	6	accounting	accounting	NOUN
emaj-150	203	7	chambers	chamber	NOUN
emaj-150	203	8	and	and	CCONJ
emaj-150	203	9	bodies	body	NOUN
emaj-150	203	10	should	should	AUX
emaj-150	203	11	organize	organize	VERB
emaj-150	203	12	conferences	conference	NOUN
emaj-150	203	13	,	,	PUNCT
emaj-150	203	14	congresses	congress	NOUN
emaj-150	203	15	,	,	PUNCT
emaj-150	203	16	seminars	seminar	NOUN
emaj-150	203	17	and	and	CCONJ
emaj-150	203	18	workshops	workshop	NOUN
emaj-150	203	19	on	on	ADP
emaj-150	203	20	accounting	accounting	NOUN
emaj-150	203	21	ethics	ethic	NOUN
emaj-150	203	22	frequently	frequently	ADV
emaj-150	203	23	.	.	PUNCT
emaj-150	204	1	moreover	moreover	ADV
emaj-150	204	2	,	,	PUNCT
emaj-150	204	3	accounting	accounting	NOUN
emaj-150	204	4	professionals	professional	NOUN
emaj-150	204	5	adhering	adhere	VERB
emaj-150	204	6	to	to	ADP
emaj-150	204	7	accounting	accounting	NOUN
emaj-150	204	8	ethics	ethic	NOUN
emaj-150	204	9	can	can	AUX
emaj-150	204	10	be	be	AUX
emaj-150	204	11	awarded	award	VERB
emaj-150	204	12	by	by	ADP
emaj-150	204	13	the	the	DET
emaj-150	204	14	government	government	NOUN
emaj-150	204	15	,	,	PUNCT
emaj-150	204	16	accounting	accounting	NOUN
emaj-150	204	17	chambers	chamber	NOUN
emaj-150	204	18	and	and	CCONJ
emaj-150	204	19	bodies	body	NOUN
emaj-150	204	20	.	.	PUNCT
emaj-150	205	1	financial	financial	ADJ
emaj-150	205	2	penalties	penalty	NOUN
emaj-150	205	3	and	and	CCONJ
emaj-150	205	4	termination	termination	NOUN
emaj-150	205	5	of	of	ADP
emaj-150	205	6	accounting	accounting	NOUN
emaj-150	205	7	licenses	license	NOUN
emaj-150	205	8	can	can	AUX
emaj-150	205	9	also	also	ADV
emaj-150	205	10	be	be	AUX
emaj-150	205	11	matters	matter	NOUN
emaj-150	205	12	of	of	ADP
emaj-150	205	13	solutions	solution	NOUN
emaj-150	205	14	for	for	ADP
emaj-150	205	15	the	the	DET
emaj-150	205	16	mentioned	mention	VERB
emaj-150	205	17	problem	problem	NOUN
emaj-150	205	18	of	of	ADP
emaj-150	205	19	unethical	unethical	ADJ
emaj-150	205	20	behavior	behavior	NOUN
emaj-150	205	21	.	.	PUNCT
emaj-150	206	1	sixth	sixth	ADV
emaj-150	206	2	,	,	PUNCT
emaj-150	206	3	the	the	DET
emaj-150	206	4	research	research	NOUN
emaj-150	206	5	examined	examine	VERB
emaj-150	206	6	leading	lead	VERB
emaj-150	206	7	deficiencies	deficiency	NOUN
emaj-150	206	8	concerning	concern	VERB
emaj-150	206	9	accounting	accounting	NOUN
emaj-150	206	10	education	education	NOUN
emaj-150	206	11	in	in	ADP
emaj-150	206	12	turkey	turkey	NOUN
emaj-150	206	13	.	.	PUNCT
emaj-150	207	1	most	most	ADJ
emaj-150	207	2	accounting	accounting	NOUN
emaj-150	207	3	professionals	professional	NOUN
emaj-150	207	4	as	as	ADP
emaj-150	207	5	the	the	DET
emaj-150	207	6	respondents	respondent	NOUN
emaj-150	207	7	of	of	ADP
emaj-150	207	8	research	research	NOUN
emaj-150	207	9	said	say	VERB
emaj-150	207	10	lack	lack	NOUN
emaj-150	207	11	of	of	ADP
emaj-150	207	12	practice	practice	NOUN
emaj-150	207	13	was	be	AUX
emaj-150	207	14	the	the	DET
emaj-150	207	15	leading	lead	VERB
emaj-150	207	16	deficiency	deficiency	NOUN
emaj-150	207	17	concerning	concern	VERB
emaj-150	207	18	accounting	accounting	NOUN
emaj-150	207	19	education	education	NOUN
emaj-150	207	20	in	in	ADP
emaj-150	207	21	turkey	turkey	PROPN
emaj-150	207	22	.	.	PUNCT
emaj-150	208	1	this	this	PRON
emaj-150	208	2	was	be	AUX
emaj-150	208	3	followed	follow	VERB
emaj-150	208	4	by	by	ADP
emaj-150	208	5	insufficient	insufficient	ADJ
emaj-150	208	6	accounting	accounting	NOUN
emaj-150	208	7	ethics	ethic	NOUN
emaj-150	208	8	education	education	NOUN
emaj-150	208	9	.	.	PUNCT
emaj-150	209	1	a	a	DET
emaj-150	209	2	variety	variety	NOUN
emaj-150	209	3	of	of	ADP
emaj-150	209	4	solutions	solution	NOUN
emaj-150	209	5	can	can	AUX
emaj-150	209	6	be	be	AUX
emaj-150	209	7	thought	think	VERB
emaj-150	209	8	to	to	PART
emaj-150	209	9	solve	solve	VERB
emaj-150	209	10	these	these	DET
emaj-150	209	11	problems	problem	NOUN
emaj-150	209	12	.	.	PUNCT
emaj-150	210	1	one	one	NUM
emaj-150	210	2	of	of	ADP
emaj-150	210	3	them	they	PRON
emaj-150	210	4	is	be	AUX
emaj-150	210	5	integrating	integrate	VERB
emaj-150	210	6	technology	technology	NOUN
emaj-150	210	7	to	to	ADP
emaj-150	210	8	accounting	accounting	NOUN
emaj-150	210	9	courses	course	NOUN
emaj-150	210	10	.	.	PUNCT
emaj-150	211	1	modern	modern	ADJ
emaj-150	211	2	accounting	accounting	NOUN
emaj-150	211	3	education	education	NOUN
emaj-150	211	4	methods	method	NOUN
emaj-150	211	5	should	should	AUX
emaj-150	211	6	be	be	AUX
emaj-150	211	7	implemented	implement	VERB
emaj-150	211	8	instead	instead	ADV
emaj-150	211	9	of	of	ADP
emaj-150	211	10	traditional	traditional	ADJ
emaj-150	211	11	accounting	accounting	NOUN
emaj-150	211	12	education	education	NOUN
emaj-150	211	13	techniques	technique	NOUN
emaj-150	211	14	.	.	PUNCT
emaj-150	212	1	also	also	ADV
emaj-150	212	2	,	,	PUNCT
emaj-150	212	3	students	student	NOUN
emaj-150	212	4	should	should	AUX
emaj-150	212	5	be	be	AUX
emaj-150	212	6	made	make	VERB
emaj-150	212	7	familiar	familiar	ADJ
emaj-150	212	8	with	with	ADP
emaj-150	212	9	using	use	VERB
emaj-150	212	10	accounting	accounting	NOUN
emaj-150	212	11	programs	program	NOUN
emaj-150	212	12	(	(	PUNCT
emaj-150	212	13	software	software	NOUN
emaj-150	212	14	)	)	PUNCT
emaj-150	212	15	.	.	PUNCT
emaj-150	213	1	through	through	ADP
emaj-150	213	2	the	the	DET
emaj-150	213	3	semester	semester	NOUN
emaj-150	213	4	accounting	accounting	NOUN
emaj-150	213	5	videos	video	NOUN
emaj-150	213	6	,	,	PUNCT
emaj-150	213	7	case	case	NOUN
emaj-150	213	8	studies	study	NOUN
emaj-150	213	9	,	,	PUNCT
emaj-150	213	10	reading	read	VERB
emaj-150	213	11	materials	material	NOUN
emaj-150	213	12	,	,	PUNCT
emaj-150	213	13	presentations	presentation	NOUN
emaj-150	213	14	,	,	PUNCT
emaj-150	213	15	assignments	assignment	NOUN
emaj-150	213	16	,	,	PUNCT
emaj-150	213	17	team	team	NOUN
emaj-150	213	18	work	work	NOUN
emaj-150	213	19	(	(	PUNCT
emaj-150	213	20	group	group	NOUN
emaj-150	213	21	work	work	NOUN
emaj-150	213	22	)	)	PUNCT
emaj-150	213	23	,	,	PUNCT
emaj-150	213	24	discussions	discussion	NOUN
emaj-150	213	25	and	and	CCONJ
emaj-150	213	26	brainstorming	brainstorming	NOUN
emaj-150	213	27	should	should	AUX
emaj-150	213	28	be	be	AUX
emaj-150	213	29	utilized	utilize	VERB
emaj-150	213	30	frequently	frequently	ADV
emaj-150	213	31	.	.	PUNCT
emaj-150	214	1	universities	university	NOUN
emaj-150	214	2	must	must	AUX
emaj-150	214	3	also	also	ADV
emaj-150	214	4	encourage	encourage	VERB
emaj-150	214	5	and	and	CCONJ
emaj-150	214	6	support	support	VERB
emaj-150	214	7	students	student	NOUN
emaj-150	214	8	for	for	ADP
emaj-150	214	9	accounting	accounting	NOUN
emaj-150	214	10	internships	internship	NOUN
emaj-150	214	11	.	.	PUNCT
emaj-150	215	1	absolutely	absolutely	ADV
emaj-150	215	2	,	,	PUNCT
emaj-150	215	3	it	it	PRON
emaj-150	215	4	would	would	AUX
emaj-150	215	5	be	be	AUX
emaj-150	215	6	better	well	ADJ
emaj-150	215	7	for	for	SCONJ
emaj-150	215	8	faculties	faculty	NOUN
emaj-150	215	9	to	to	PART
emaj-150	215	10	employ	employ	VERB
emaj-150	215	11	academicians	academician	NOUN
emaj-150	215	12	who	who	PRON
emaj-150	215	13	hold	hold	VERB
emaj-150	215	14	both	both	DET
emaj-150	215	15	the	the	DET
emaj-150	215	16	ph.d	ph.d	PROPN
emaj-150	215	17	.	.	PROPN
emaj-150	216	1	and	and	CCONJ
emaj-150	216	2	certified	certify	VERB
emaj-150	216	3	public	public	ADJ
emaj-150	216	4	accountant	accountant	NOUN
emaj-150	216	5	(	(	PUNCT
emaj-150	216	6	cpa)/sworn	cpa)/sworn	VERB
emaj-150	216	7	-	-	PUNCT
emaj-150	216	8	in	in	ADP
emaj-150	216	9	certified	certify	VERB
emaj-150	216	10	public	public	ADJ
emaj-150	216	11	accountant	accountant	NOUN
emaj-150	216	12	titles	title	NOUN
emaj-150	216	13	simultaneously	simultaneously	ADV
emaj-150	216	14	.	.	PUNCT
emaj-150	217	1	for	for	ADP
emaj-150	217	2	sure	sure	ADJ
emaj-150	217	3	,	,	PUNCT
emaj-150	217	4	more	more	ADJ
emaj-150	217	5	business	business	NOUN
emaj-150	217	6	ethics	ethic	NOUN
emaj-150	217	7	and	and	CCONJ
emaj-150	217	8	accounting	accounting	NOUN
emaj-150	217	9	ethics	ethic	NOUN
emaj-150	217	10	courses	course	NOUN
emaj-150	217	11	should	should	AUX
emaj-150	217	12	be	be	AUX
emaj-150	217	13	offered	offer	VERB
emaj-150	217	14	by	by	ADP
emaj-150	217	15	universities	university	NOUN
emaj-150	217	16	as	as	ADP
emaj-150	217	17	mandatory	mandatory	ADJ
emaj-150	217	18	courses	course	NOUN
emaj-150	217	19	,	,	PUNCT
emaj-150	217	20	not	not	PART
emaj-150	217	21	only	only	ADV
emaj-150	217	22	as	as	ADP
emaj-150	217	23	volume	volume	NOUN
emaj-150	217	24	8	8	NUM
emaj-150	218	1	no	no	DET
emaj-150	218	2	1	1	NUM
emaj-150	218	3	(	(	PUNCT
emaj-150	218	4	2018	2018	NUM
emaj-150	218	5	)	)	PUNCT
emaj-150	218	6	|	|	ADV
emaj-150	218	7	issn	issn	VERB
emaj-150	218	8	2158	2158	NUM
emaj-150	218	9	-	-	SYM
emaj-150	218	10	8708	8708	NUM
emaj-150	218	11	(	(	PUNCT
emaj-150	218	12	online	online	NOUN
emaj-150	218	13	)	)	PUNCT
emaj-150	218	14	|	|	ADV
emaj-150	218	15	doi	doi	X
emaj-150	218	16	10.5195	10.5195	NUM
emaj-150	218	17	/	/	SYM
emaj-150	218	18	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	218	19	|	|	NOUN
emaj-150	218	20	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-150	218	21	mustafa	mustafa	PROPN
emaj-150	218	22	uçar	uçar	PROPN
emaj-150	218	23	,	,	PUNCT
emaj-150	218	24	cevdet	cevdet	NOUN
emaj-150	218	25	kızıl	kızıl	PROPN
emaj-150	218	26	,	,	PUNCT
emaj-150	218	27	oğuzhan	oğuzhan	ADJ
emaj-150	218	28	oğuz	oğuz	NOUN
emaj-150	218	29	emerging	emerge	VERB
emaj-150	218	30	markets	market	NOUN
emaj-150	218	31	journal	journal	NOUN
emaj-150	218	32	|	|	ADV
emaj-150	218	33	p	p	NOUN
emaj-150	218	34	a	a	DET
emaj-150	218	35	g	g	NOUN
emaj-150	218	36	e	e	NOUN
emaj-150	218	37	|25	|25	NUM
emaj-150	218	38	selective	selective	ADJ
emaj-150	218	39	courses	course	NOUN
emaj-150	218	40	.	.	PUNCT
emaj-150	219	1	this	this	PRON
emaj-150	219	2	is	be	AUX
emaj-150	219	3	of	of	ADP
emaj-150	219	4	course	course	NOUN
emaj-150	219	5	only	only	ADV
emaj-150	219	6	possible	possible	ADJ
emaj-150	219	7	with	with	ADP
emaj-150	219	8	broadening	broaden	VERB
emaj-150	219	9	the	the	DET
emaj-150	219	10	number	number	NOUN
emaj-150	219	11	of	of	ADP
emaj-150	219	12	accounting	accounting	NOUN
emaj-150	219	13	lecturers	lecturer	NOUN
emaj-150	219	14	in	in	ADP
emaj-150	219	15	faculties	faculty	NOUN
emaj-150	219	16	,	,	PUNCT
emaj-150	219	17	which	which	PRON
emaj-150	219	18	is	be	AUX
emaj-150	219	19	a	a	DET
emaj-150	219	20	must	must	NOUN
emaj-150	219	21	for	for	ADP
emaj-150	219	22	turkish	turkish	ADJ
emaj-150	219	23	universities	university	NOUN
emaj-150	219	24	.	.	PUNCT
emaj-150	220	1	seventh	seventh	ADJ
emaj-150	220	2	,	,	PUNCT
emaj-150	220	3	according	accord	VERB
emaj-150	220	4	to	to	ADP
emaj-150	220	5	research	research	NOUN
emaj-150	220	6	findings	finding	NOUN
emaj-150	220	7	,	,	PUNCT
emaj-150	220	8	the	the	DET
emaj-150	220	9	leading	lead	VERB
emaj-150	220	10	problems	problem	NOUN
emaj-150	220	11	of	of	ADP
emaj-150	220	12	accounting	accounting	NOUN
emaj-150	220	13	professionals	professional	NOUN
emaj-150	220	14	are	be	AUX
emaj-150	220	15	economical	economical	ADJ
emaj-150	220	16	.	.	PUNCT
emaj-150	221	1	in	in	ADP
emaj-150	221	2	this	this	DET
emaj-150	221	3	regard	regard	NOUN
emaj-150	221	4	,	,	PUNCT
emaj-150	221	5	most	most	ADJ
emaj-150	221	6	accounting	accounting	NOUN
emaj-150	221	7	professionals	professional	NOUN
emaj-150	221	8	stated	state	VERB
emaj-150	221	9	that	that	SCONJ
emaj-150	221	10	they	they	PRON
emaj-150	221	11	were	be	AUX
emaj-150	221	12	experiencing	experience	VERB
emaj-150	221	13	great	great	ADJ
emaj-150	221	14	difficulties	difficulty	NOUN
emaj-150	221	15	in	in	ADP
emaj-150	221	16	fee	fee	NOUN
emaj-150	221	17	8rate	8rate	NUM
emaj-150	221	18	)	)	PUNCT
emaj-150	221	19	collections	collection	NOUN
emaj-150	221	20	from	from	ADP
emaj-150	221	21	their	their	PRON
emaj-150	221	22	clients	client	NOUN
emaj-150	221	23	.	.	PUNCT
emaj-150	222	1	especially	especially	ADV
emaj-150	222	2	,	,	PUNCT
emaj-150	222	3	it	it	PRON
emaj-150	222	4	was	be	AUX
emaj-150	222	5	emphasized	emphasize	VERB
emaj-150	222	6	that	that	SCONJ
emaj-150	222	7	,	,	PUNCT
emaj-150	222	8	no	no	DET
emaj-150	222	9	fee	fee	NOUN
emaj-150	222	10	(	(	PUNCT
emaj-150	222	11	rate	rate	NOUN
emaj-150	222	12	)	)	PUNCT
emaj-150	222	13	collections	collection	NOUN
emaj-150	222	14	were	be	AUX
emaj-150	222	15	possible	possible	ADJ
emaj-150	222	16	particularly	particularly	ADV
emaj-150	222	17	during	during	ADP
emaj-150	222	18	economical	economical	ADJ
emaj-150	222	19	crisis	crisis	NOUN
emaj-150	222	20	periods	period	NOUN
emaj-150	222	21	.	.	PUNCT
emaj-150	223	1	specific	specific	ADJ
emaj-150	223	2	solutions	solution	NOUN
emaj-150	223	3	are	be	AUX
emaj-150	223	4	possible	possible	ADJ
emaj-150	223	5	for	for	ADP
emaj-150	223	6	this	this	DET
emaj-150	223	7	problem	problem	NOUN
emaj-150	223	8	.	.	PUNCT
emaj-150	224	1	for	for	ADP
emaj-150	224	2	instance	instance	NOUN
emaj-150	224	3	,	,	PUNCT
emaj-150	224	4	insurance	insurance	NOUN
emaj-150	224	5	systems	system	NOUN
emaj-150	224	6	which	which	PRON
emaj-150	224	7	guarantee	guarantee	VERB
emaj-150	224	8	the	the	DET
emaj-150	224	9	fee	fee	NOUN
emaj-150	224	10	(	(	PUNCT
emaj-150	224	11	rate	rate	NOUN
emaj-150	224	12	)	)	PUNCT
emaj-150	224	13	collections	collection	NOUN
emaj-150	224	14	of	of	ADP
emaj-150	224	15	accounting	accounting	NOUN
emaj-150	224	16	professionals	professional	NOUN
emaj-150	224	17	can	can	AUX
emaj-150	224	18	be	be	AUX
emaj-150	224	19	activated	activate	VERB
emaj-150	224	20	and	and	CCONJ
emaj-150	224	21	initiated	initiate	VERB
emaj-150	224	22	.	.	PUNCT
emaj-150	225	1	also	also	ADV
emaj-150	225	2	,	,	PUNCT
emaj-150	225	3	firms	firm	NOUN
emaj-150	225	4	not	not	PART
emaj-150	225	5	paying	pay	VERB
emaj-150	225	6	their	their	PRON
emaj-150	225	7	fees	fee	NOUN
emaj-150	225	8	(	(	PUNCT
emaj-150	225	9	rates	rate	NOUN
emaj-150	225	10	)	)	PUNCT
emaj-150	225	11	to	to	ADP
emaj-150	225	12	accountants	accountant	NOUN
emaj-150	225	13	in	in	ADP
emaj-150	225	14	turkey	turkey	NOUN
emaj-150	225	15	can	can	AUX
emaj-150	225	16	be	be	AUX
emaj-150	225	17	included	include	VERB
emaj-150	225	18	in	in	ADP
emaj-150	225	19	a	a	DET
emaj-150	225	20	blacklist	blacklist	NOUN
emaj-150	225	21	,	,	PUNCT
emaj-150	225	22	which	which	PRON
emaj-150	225	23	would	would	AUX
emaj-150	225	24	be	be	AUX
emaj-150	225	25	accessible	accessible	ADJ
emaj-150	225	26	to	to	ADP
emaj-150	225	27	accounting	accounting	NOUN
emaj-150	225	28	professionals	professional	NOUN
emaj-150	225	29	,	,	PUNCT
emaj-150	225	30	chambers	chamber	NOUN
emaj-150	225	31	,	,	PUNCT
emaj-150	225	32	bodies	body	NOUN
emaj-150	225	33	and	and	CCONJ
emaj-150	225	34	the	the	DET
emaj-150	225	35	government	government	NOUN
emaj-150	225	36	.	.	PUNCT
emaj-150	226	1	serious	serious	ADJ
emaj-150	226	2	financial	financial	ADJ
emaj-150	226	3	penalties	penalty	NOUN
emaj-150	226	4	must	must	AUX
emaj-150	226	5	apply	apply	VERB
emaj-150	226	6	for	for	ADP
emaj-150	226	7	businesses	business	NOUN
emaj-150	226	8	not	not	PART
emaj-150	226	9	paying	pay	VERB
emaj-150	226	10	their	their	PRON
emaj-150	226	11	fees	fee	NOUN
emaj-150	226	12	(	(	PUNCT
emaj-150	226	13	rates	rate	NOUN
emaj-150	226	14	)	)	PUNCT
emaj-150	226	15	to	to	ADP
emaj-150	226	16	accountants	accountant	NOUN
emaj-150	226	17	.	.	PUNCT
emaj-150	227	1	it	it	PRON
emaj-150	227	2	is	be	AUX
emaj-150	227	3	evident	evident	ADJ
emaj-150	227	4	that	that	SCONJ
emaj-150	227	5	,	,	PUNCT
emaj-150	227	6	a	a	DET
emaj-150	227	7	high	high	ADJ
emaj-150	227	8	number	number	NOUN
emaj-150	227	9	of	of	ADP
emaj-150	227	10	accounting	accounting	NOUN
emaj-150	227	11	professionals	professional	NOUN
emaj-150	227	12	are	be	AUX
emaj-150	227	13	keeping	keep	VERB
emaj-150	227	14	books	book	NOUN
emaj-150	227	15	under	under	ADP
emaj-150	227	16	the	the	DET
emaj-150	227	17	required	require	VERB
emaj-150	227	18	base	base	NOUN
emaj-150	227	19	rate	rate	NOUN
emaj-150	227	20	causing	cause	VERB
emaj-150	227	21	unfair	unfair	ADJ
emaj-150	227	22	competition	competition	NOUN
emaj-150	227	23	,	,	PUNCT
emaj-150	227	24	and	and	CCONJ
emaj-150	227	25	these	these	DET
emaj-150	227	26	low	low	ADJ
emaj-150	227	27	rates	rate	NOUN
emaj-150	227	28	(	(	PUNCT
emaj-150	227	29	fees	fee	NOUN
emaj-150	227	30	)	)	PUNCT
emaj-150	227	31	are	be	AUX
emaj-150	227	32	still	still	ADV
emaj-150	227	33	not	not	PART
emaj-150	227	34	sometimes	sometimes	ADV
emaj-150	227	35	paid	pay	VERB
emaj-150	227	36	.	.	PUNCT
emaj-150	228	1	even	even	ADV
emaj-150	228	2	if	if	SCONJ
emaj-150	228	3	rates	rate	NOUN
emaj-150	228	4	(	(	PUNCT
emaj-150	228	5	fees	fee	NOUN
emaj-150	228	6	)	)	PUNCT
emaj-150	228	7	are	be	AUX
emaj-150	228	8	collected	collect	VERB
emaj-150	228	9	,	,	PUNCT
emaj-150	228	10	there	there	PRON
emaj-150	228	11	are	be	VERB
emaj-150	228	12	delays	delay	NOUN
emaj-150	228	13	in	in	ADP
emaj-150	228	14	payments	payment	NOUN
emaj-150	228	15	.	.	PUNCT
emaj-150	229	1	these	these	DET
emaj-150	229	2	problems	problem	NOUN
emaj-150	229	3	of	of	ADP
emaj-150	229	4	accounting	accounting	NOUN
emaj-150	229	5	professionals	professional	NOUN
emaj-150	229	6	still	still	ADV
emaj-150	229	7	wait	wait	VERB
emaj-150	229	8	to	to	PART
emaj-150	229	9	be	be	AUX
emaj-150	229	10	solved	solve	VERB
emaj-150	229	11	as	as	ADP
emaj-150	229	12	burning	burn	VERB
emaj-150	229	13	issues	issue	NOUN
emaj-150	229	14	for	for	ADP
emaj-150	229	15	several	several	ADJ
emaj-150	229	16	years	year	NOUN
emaj-150	229	17	,	,	PUNCT
emaj-150	229	18	which	which	PRON
emaj-150	229	19	are	be	AUX
emaj-150	229	20	damaging	damage	VERB
emaj-150	229	21	the	the	DET
emaj-150	229	22	reputation	reputation	NOUN
emaj-150	229	23	of	of	ADP
emaj-150	229	24	accounting	account	VERB
emaj-150	229	25	in	in	ADP
emaj-150	229	26	turkey	turkey	PROPN
emaj-150	229	27	.	.	PUNCT
emaj-150	230	1	references	reference	NOUN
emaj-150	230	2	adalı	adalı	PROPN
emaj-150	230	3	,	,	PUNCT
emaj-150	230	4	s.	s.	PROPN
emaj-150	230	5	and	and	CCONJ
emaj-150	230	6	kızıl	kızıl	PROPN
emaj-150	230	7	,	,	PUNCT
emaj-150	230	8	c	c	PROPN
emaj-150	230	9	,	,	PUNCT
emaj-150	230	10	(	(	PUNCT
emaj-150	230	11	2017	2017	NUM
emaj-150	230	12	)	)	PUNCT
emaj-150	230	13	,	,	PUNCT
emaj-150	230	14	a	a	DET
emaj-150	230	15	research	research	NOUN
emaj-150	230	16	on	on	ADP
emaj-150	230	17	the	the	DET
emaj-150	230	18	responbility	responbility	NOUN
emaj-150	230	19	of	of	ADP
emaj-150	230	20	accounting	accounting	NOUN
emaj-150	230	21	professionals	professional	NOUN
emaj-150	230	22	to	to	PART
emaj-150	230	23	determine	determine	VERB
emaj-150	230	24	and	and	CCONJ
emaj-150	230	25	prevent	prevent	VERB
emaj-150	230	26	accounting	accounting	NOUN
emaj-150	230	27	errors	error	NOUN
emaj-150	230	28	and	and	CCONJ
emaj-150	230	29	frauds	fraud	NOUN
emaj-150	230	30	:	:	PUNCT
emaj-150	230	31	edirne	edirne	PROPN
emaj-150	230	32	sample	sample	NOUN
emaj-150	230	33	,	,	PUNCT
emaj-150	230	34	emerging	emerge	VERB
emaj-150	230	35	markets	market	NOUN
emaj-150	230	36	journal	journal	NOUN
emaj-150	230	37	(	(	PUNCT
emaj-150	230	38	emaj	emaj	NOUN
emaj-150	230	39	)	)	PUNCT
emaj-150	230	40	,	,	PUNCT
emaj-150	230	41	vol	vol	NOUN
emaj-150	230	42	.	.	PROPN
emaj-150	230	43	7	7	NUM
emaj-150	230	44	,	,	PUNCT
emaj-150	230	45	no	no	INTJ
emaj-150	230	46	:	:	SYM
emaj-150	230	47	1	1	NUM
emaj-150	230	48	,	,	PUNCT
emaj-150	230	49	53	53	NUM
emaj-150	230	50	-	-	SYM
emaj-150	230	51	64	64	NUM
emaj-150	230	52	.	.	PUNCT
emaj-150	231	1	aslan	aslan	PROPN
emaj-150	231	2	,	,	PUNCT
emaj-150	231	3	t.	t.	PROPN
emaj-150	231	4	,	,	PUNCT
emaj-150	231	5	kızıl	kızıl	PROPN
emaj-150	231	6	,	,	PUNCT
emaj-150	231	7	c.	c.	PROPN
emaj-150	231	8	and	and	CCONJ
emaj-150	231	9	din	din	PROPN
emaj-150	231	10	,	,	PUNCT
emaj-150	231	11	a	a	PRON
emaj-150	231	12	,	,	PUNCT
emaj-150	231	13	(	(	PUNCT
emaj-150	231	14	2017	2017	NUM
emaj-150	231	15	)	)	PUNCT
emaj-150	231	16	,	,	PUNCT
emaj-150	231	17	muhasebe	muhasebe	NOUN
emaj-150	231	18	hata	hata	PROPN
emaj-150	231	19	ve	ve	PROPN
emaj-150	231	20	hileleri	hileleri	PROPN
emaj-150	231	21	üzerinde	üzerinde	PROPN
emaj-150	231	22	etkili	etkili	PROPN
emaj-150	231	23	faktörlerin	faktörlerin	PROPN
emaj-150	231	24	muhasebe	muhasebe	NOUN
emaj-150	231	25	meslek	meslek	NOUN
emaj-150	231	26	etiği	etiği	PROPN
emaj-150	231	27	kapsamında	kapsamında	PROPN
emaj-150	231	28	analizi	analizi	PROPN
emaj-150	231	29	:	:	PUNCT
emaj-150	231	30	yalova	yalova	PROPN
emaj-150	231	31	örneği	örneği	NOUN
emaj-150	231	32	,	,	PUNCT
emaj-150	231	33	journal	journal	NOUN
emaj-150	231	34	of	of	ADP
emaj-150	231	35	social	social	ADJ
emaj-150	231	36	and	and	CCONJ
emaj-150	231	37	humanities	humanity	NOUN
emaj-150	231	38	sciences	sciences	PROPN
emaj-150	231	39	research	research	NOUN
emaj-150	231	40	,	,	PUNCT
emaj-150	231	41	vol:4	vol:4	NOUN
emaj-150	231	42	,	,	PUNCT
emaj-150	231	43	issue:5	issue:5	NOUN
emaj-150	231	44	,	,	PUNCT
emaj-150	231	45	1125	1125	NUM
emaj-150	231	46	-	-	SYM
emaj-150	231	47	1138	1138	NUM
emaj-150	231	48	.	.	PUNCT
emaj-150	232	1	deran	deran	ADJ
emaj-150	232	2	,	,	PUNCT
emaj-150	232	3	a.	a.	NOUN
emaj-150	232	4	,	,	PUNCT
emaj-150	232	5	i̇ncilay	i̇ncilay	NOUN
emaj-150	232	6	e.	e.	PROPN
emaj-150	232	7	and	and	CCONJ
emaj-150	232	8	keleş	keleş	ADJ
emaj-150	232	9	,	,	PUNCT
emaj-150	232	10	d	d	PROPN
emaj-150	232	11	,	,	PUNCT
emaj-150	232	12	(	(	PUNCT
emaj-150	232	13	2016	2016	NUM
emaj-150	232	14	)	)	PUNCT
emaj-150	232	15	,	,	PUNCT
emaj-150	232	16	muhasebe	muhasebe	NOUN
emaj-150	232	17	meslek	meslek	NOUN
emaj-150	232	18	mensuplarının	mensuplarının	PROPN
emaj-150	232	19	mesleki	mesleki	PROPN
emaj-150	232	20	sorunları	sorunları	PROPN
emaj-150	232	21	ve	ve	AUX
emaj-150	232	22	meslek	meslek	VERB
emaj-150	232	23	odalarından	odalarından	PROPN
emaj-150	232	24	beklentilerinin	beklentilerinin	PROPN
emaj-150	232	25	demografik	demografik	PROPN
emaj-150	232	26	özellikler	özellikler	PROPN
emaj-150	232	27	ve	ve	AUX
emaj-150	232	28	faaliyet	faaliyet	ADV
emaj-150	232	29	gösterilen	gösterilen	VERB
emaj-150	232	30	ekonomik	ekonomik	ADJ
emaj-150	232	31	çevre	çevre	NOUN
emaj-150	232	32	açısından	açısından	PROPN
emaj-150	232	33	değerlendirilmesi	değerlendirilmesi	PROPN
emaj-150	232	34	:	:	PUNCT
emaj-150	232	35	ordu	ordu	PROPN
emaj-150	232	36	örneği	örneği	PROPN
emaj-150	232	37	,	,	PUNCT
emaj-150	232	38	selçuk	selçuk	PROPN
emaj-150	232	39	üniversitesi	üniversitesi	PROPN
emaj-150	232	40	i̇ktisadi	i̇ktisadi	NOUN
emaj-150	232	41	ve	ve	ADP
emaj-150	232	42	i̇dari	i̇dari	ADJ
emaj-150	232	43	bilimler	bilimler	PROPN
emaj-150	232	44	fakültesi	fakültesi	PROPN
emaj-150	232	45	sosyal	sosyal	PROPN
emaj-150	232	46	ekonomik	ekonomik	VERB
emaj-150	232	47	araştırmalar	araştırmalar	PROPN
emaj-150	232	48	dergisi	dergisi	ADJ
emaj-150	232	49	(	(	PUNCT
emaj-150	232	50	the	the	DET
emaj-150	232	51	journal	journal	NOUN
emaj-150	232	52	of	of	ADP
emaj-150	232	53	social	social	ADJ
emaj-150	232	54	economic	economic	ADJ
emaj-150	232	55	research	research	NOUN
emaj-150	232	56	)	)	PUNCT
emaj-150	232	57	issn	issn	PROPN
emaj-150	232	58	:	:	PUNCT
emaj-150	232	59	2148	2148	NUM
emaj-150	232	60	–	–	PUNCT
emaj-150	232	61	3043	3043	NUM
emaj-150	232	62	/	/	SYM
emaj-150	232	63	ekim	ekim	PROPN
emaj-150	232	64	2016	2016	NUM
emaj-150	232	65	/	/	SYM
emaj-150	232	66	yıl	yıl	NOUN
emaj-150	232	67	:	:	PUNCT
emaj-150	232	68	16	16	NUM
emaj-150	232	69	/	/	SYM
emaj-150	232	70	sayı	sayı	ADJ
emaj-150	232	71	:	:	PUNCT
emaj-150	232	72	32	32	NUM
emaj-150	232	73	.	.	PUNCT
emaj-150	233	1	güvemli	güvemli	NOUN
emaj-150	233	2	,	,	PUNCT
emaj-150	233	3	o	o	NOUN
emaj-150	233	4	,	,	PUNCT
emaj-150	233	5	(	(	PUNCT
emaj-150	233	6	2001	2001	NUM
emaj-150	233	7	)	)	PUNCT
emaj-150	233	8	,	,	PUNCT
emaj-150	233	9	3568	3568	NUM
emaj-150	233	10	sayılı	sayılı	NOUN
emaj-150	233	11	serbest	serb	ADJ
emaj-150	233	12	muhasebecilik	muhasebecilik	NOUN
emaj-150	233	13	,	,	PUNCT
emaj-150	233	14	serbest	serb	ADJ
emaj-150	233	15	muhasebeci	muhasebeci	PROPN
emaj-150	233	16	mali	mali	PROPN
emaj-150	233	17	müşavirlik	müşavirlik	PROPN
emaj-150	233	18	ve	ve	VERB
emaj-150	233	19	yeminli	yeminli	PROPN
emaj-150	233	20	mali	mali	PROPN
emaj-150	233	21	müşavirlik	müşavirlik	PROPN
emaj-150	233	22	kanunu’nda	kanunu’nda	PROPN
emaj-150	233	23	değişiklik	değişiklik	PROPN
emaj-150	233	24	teklifi	teklifi	PROPN
emaj-150	233	25	üzerine	üzerine	PROPN
emaj-150	233	26	,	,	PUNCT
emaj-150	233	27	mufad	mufad	PROPN
emaj-150	233	28	,	,	PUNCT
emaj-150	233	29	sayı:10	sayı:10	PROPN
emaj-150	233	30	,	,	PUNCT
emaj-150	233	31	33	33	NUM
emaj-150	233	32	-	-	SYM
emaj-150	233	33	36	36	NUM
emaj-150	233	34	.	.	PUNCT
emaj-150	234	1	kalaycı	kalaycı	PROPN
emaj-150	234	2	,	,	PUNCT
emaj-150	234	3	ş	ş	X
emaj-150	234	4	.	.	PUNCT
emaj-150	234	5	and	and	CCONJ
emaj-150	234	6	tekşen	tekşen	PROPN
emaj-150	234	7	ö	ö	PROPN
emaj-150	234	8	,	,	PUNCT
emaj-150	234	9	(	(	PUNCT
emaj-150	234	10	2006	2006	NUM
emaj-150	234	11	)	)	PUNCT
emaj-150	234	12	,	,	PUNCT
emaj-150	234	13	muhasebe	muhasebe	NOUN
emaj-150	234	14	mesleğinde	mesleğinde	NOUN
emaj-150	234	15	karşılaşılan	karşılaşılan	PROPN
emaj-150	234	16	sorunlar	sorunlar	PROPN
emaj-150	234	17	ve	ve	PROPN
emaj-150	234	18	çözüm	çözüm	PROPN
emaj-150	234	19	önerileri	önerileri	NOUN
emaj-150	234	20	:	:	PUNCT
emaj-150	234	21	isparta	isparta	PROPN
emaj-150	234	22	i̇l	i̇l	PROPN
emaj-150	234	23	merkezi	merkezi	PROPN
emaj-150	234	24	uygulaması	uygulaması	PROPN
emaj-150	234	25	,	,	PUNCT
emaj-150	234	26	muhasebe	muhasebe	NOUN
emaj-150	234	27	ve	ve	AUX
emaj-150	234	28	finansman	finansman	NOUN
emaj-150	234	29	dergisi	dergisi	PROPN
emaj-150	234	30	,	,	PUNCT
emaj-150	234	31	sayı	sayı	ADJ
emaj-150	234	32	:	:	PUNCT
emaj-150	234	33	31	31	NUM
emaj-150	234	34	,	,	PUNCT
emaj-150	234	35	90101	90101	NUM
emaj-150	234	36	.	.	PUNCT
emaj-150	235	1	karcıoğlu	karcıoğlu	PROPN
emaj-150	235	2	,	,	PUNCT
emaj-150	235	3	r.	r.	PROPN
emaj-150	235	4	and	and	CCONJ
emaj-150	235	5	yazarkan	yazarkan	PROPN
emaj-150	235	6	h	h	PROPN
emaj-150	235	7	,	,	PUNCT
emaj-150	235	8	(	(	PUNCT
emaj-150	235	9	2011	2011	NUM
emaj-150	235	10	)	)	PUNCT
emaj-150	235	11	,	,	PUNCT
emaj-150	235	12	muhasebe	muhasebe	NOUN
emaj-150	235	13	meslek	meslek	NOUN
emaj-150	235	14	mensuplarının	mensuplarının	PUNCT
emaj-150	235	15	faaliyetleri	faaliyetleri	NOUN
emaj-150	235	16	sırasında	sırasında	PROPN
emaj-150	236	1	kamu	kamu	PROPN
emaj-150	236	2	kurumlarında	kurumlarında	PROPN
emaj-150	236	3	karşılaştıkları	karşılaştıkları	PROPN
emaj-150	236	4	sorunlara	sorunlara	PROPN
emaj-150	236	5	i̇lişkin	i̇lişkin	ADJ
emaj-150	236	6	ampirik	ampirik	NOUN
emaj-150	236	7	bir	bir	NOUN
emaj-150	236	8	araştırma	araştırma	PROPN
emaj-150	236	9	,	,	PUNCT
emaj-150	236	10	muhasebe	muhasebe	PROPN
emaj-150	236	11	ve	ve	AUX
emaj-150	236	12	denetime	denetime	NOUN
emaj-150	236	13	bakış	bakış	PROPN
emaj-150	236	14	dergisi	dergisi	ADJ
emaj-150	236	15	,	,	PUNCT
emaj-150	236	16	sayı	sayı	ADJ
emaj-150	236	17	:	:	PUNCT
emaj-150	236	18	34	34	NUM
emaj-150	236	19	,	,	PUNCT
emaj-150	236	20	1	1	NUM
emaj-150	236	21	-	-	SYM
emaj-150	236	22	12	12	NUM
emaj-150	236	23	.	.	PUNCT
emaj-150	237	1	kaya	kaya	PROPN
emaj-150	237	2	,	,	PUNCT
emaj-150	237	3	g.	g.	PROPN
emaj-150	237	4	a.	a.	PROPN
emaj-150	237	5	,	,	PUNCT
emaj-150	237	6	(	(	PUNCT
emaj-150	237	7	2015	2015	NUM
emaj-150	237	8	)	)	PUNCT
emaj-150	237	9	,	,	PUNCT
emaj-150	237	10	muhasebe	muhasebe	NOUN
emaj-150	237	11	meslek	meslek	NOUN
emaj-150	237	12	mensuplarının	mensuplarının	PROPN
emaj-150	237	13	sorunları	sorunları	PROPN
emaj-150	237	14	ve	ve	VERB
emaj-150	237	15	çözüm	çözüm	PROPN
emaj-150	237	16	önerileri	önerileri	NOUN
emaj-150	237	17	:	:	PUNCT
emaj-150	237	18	elazığ’da	elazığ’da	PROPN
emaj-150	237	19	bir	bir	PROPN
emaj-150	237	20	araştırma	araştırma	PROPN
emaj-150	237	21	,	,	PUNCT
emaj-150	237	22	international	international	ADJ
emaj-150	237	23	journal	journal	NOUN
emaj-150	237	24	of	of	ADP
emaj-150	237	25	social	social	ADJ
emaj-150	237	26	science	science	NOUN
emaj-150	237	27	,	,	PUNCT
emaj-150	237	28	doi	doi	NOUN
emaj-150	237	29	number	number	NOUN
emaj-150	237	30	:	:	PUNCT
emaj-150	237	31	http://dx.doi.org/10.9761/jasss3089	http://dx.doi.org/10.9761/jasss3089	NOUN
emaj-150	237	32	,	,	PUNCT
emaj-150	237	33	number	number	NOUN
emaj-150	237	34	:	:	PUNCT
emaj-150	237	35	41	41	NUM
emaj-150	237	36	,	,	PUNCT
emaj-150	237	37	p.	p.	NOUN
emaj-150	237	38	207	207	NUM
emaj-150	237	39	-	-	SYM
emaj-150	237	40	231	231	NUM
emaj-150	237	41	,	,	PUNCT
emaj-150	237	42	winter	winter	NOUN
emaj-150	237	43	ii	ii	PROPN
emaj-150	237	44	,	,	PUNCT
emaj-150	237	45	2015	2015	NUM
emaj-150	237	46	.	.	PUNCT
emaj-150	238	1	kızıl	kızıl	PROPN
emaj-150	238	2	,	,	PUNCT
emaj-150	238	3	a.	a.	PROPN
emaj-150	238	4	,	,	PUNCT
emaj-150	238	5	fidan	fidan	PROPN
emaj-150	238	6	m.	m.	PROPN
emaj-150	238	7	,	,	PUNCT
emaj-150	238	8	kızıl	kızıl	PROPN
emaj-150	238	9	,	,	PUNCT
emaj-150	238	10	c.	c.	PROPN
emaj-150	238	11	and	and	CCONJ
emaj-150	238	12	keskin	keskin	PROPN
emaj-150	238	13	,	,	PUNCT
emaj-150	238	14	i̇.	i̇.	PROPN
emaj-150	238	15	,	,	PUNCT
emaj-150	238	16	(	(	PUNCT
emaj-150	238	17	2013	2013	NUM
emaj-150	238	18	)	)	PUNCT
emaj-150	238	19	,	,	PUNCT
emaj-150	238	20	tms	tms	PROPN
emaj-150	238	21	-	-	PUNCT
emaj-150	238	22	tfrs	tfrs	PROPN
emaj-150	238	23	türkiye	türkiye	PROPN
emaj-150	238	24	muhasebe	muhasebe	PROPN
emaj-150	238	25	ve	ve	AUX
emaj-150	238	26	finansal	finansal	PROPN
emaj-150	238	27	raporlama	raporlama	PROPN
emaj-150	238	28	standartları	standartları	VERB
emaj-150	238	29	,	,	PUNCT
emaj-150	238	30	i̇stanbul	i̇stanbul	ADV
emaj-150	238	31	:	:	PUNCT
emaj-150	238	32	der	der	ADJ
emaj-150	238	33	yayınları	yayınları	NOUN
emaj-150	238	34	.	.	PUNCT
emaj-150	239	1	kızıl	kızıl	PROPN
emaj-150	239	2	,	,	PUNCT
emaj-150	239	3	a.	a.	PROPN
emaj-150	239	4	,	,	PUNCT
emaj-150	239	5	fidan	fidan	PROPN
emaj-150	239	6	,	,	PUNCT
emaj-150	239	7	m.	m.	NOUN
emaj-150	239	8	,	,	PUNCT
emaj-150	239	9	kızıl	kızıl	PROPN
emaj-150	239	10	,	,	PUNCT
emaj-150	239	11	c.	c.	PROPN
emaj-150	239	12	,	,	PUNCT
emaj-150	239	13	and	and	CCONJ
emaj-150	239	14	keskin	keskin	PROPN
emaj-150	239	15	,	,	PUNCT
emaj-150	239	16	i̇.	i̇.	PROPN
emaj-150	239	17	,	,	PUNCT
emaj-150	239	18	(	(	PUNCT
emaj-150	239	19	2016	2016	NUM
emaj-150	239	20	)	)	PUNCT
emaj-150	239	21	,	,	PUNCT
emaj-150	239	22	tms	tms	PROPN
emaj-150	239	23	-	-	PUNCT
emaj-150	239	24	tfrs	tfrs	PROPN
emaj-150	239	25	turkiye	turkiye	PROPN
emaj-150	239	26	muhasebe	muhasebe	PROPN
emaj-150	239	27	ve	ve	AUX
emaj-150	239	28	finansal	finansal	NOUN
emaj-150	239	29	raporlama	raporlama	PROPN
emaj-150	239	30	standartları	standartları	PROPN
emaj-150	239	31	,	,	PUNCT
emaj-150	239	32	uygulamlar	uygulamlar	ADJ
emaj-150	239	33	-	-	PUNCT
emaj-150	239	34	yorumlarmuhasebeleştirme	yorumlarmuhasebeleştirme	NOUN
emaj-150	239	35	(	(	PUNCT
emaj-150	239	36	2	2	X
emaj-150	239	37	.	.	X
emaj-150	239	38	basım	basım	NOUN
emaj-150	239	39	)	)	PUNCT
emaj-150	239	40	.	.	PUNCT
emaj-150	240	1	i̇stanbul	i̇stanbul	ADV
emaj-150	240	2	:	:	PUNCT
emaj-150	240	3	der	der	ADJ
emaj-150	240	4	yayınları	yayınları	NOUN
emaj-150	240	5	.	.	PUNCT
emaj-150	241	1	volume	volume	NOUN
emaj-150	241	2	8	8	NUM
emaj-150	241	3	no	no	DET
emaj-150	241	4	1	1	NUM
emaj-150	241	5	(	(	PUNCT
emaj-150	241	6	2018	2018	NUM
emaj-150	241	7	)	)	PUNCT
emaj-150	241	8	|	|	ADV
emaj-150	241	9	issn	issn	VERB
emaj-150	241	10	2158	2158	NUM
emaj-150	241	11	-	-	SYM
emaj-150	241	12	8708	8708	NUM
emaj-150	241	13	(	(	PUNCT
emaj-150	241	14	online	online	NOUN
emaj-150	241	15	)	)	PUNCT
emaj-150	241	16	|	|	ADV
emaj-150	241	17	doi	doi	X
emaj-150	241	18	10.5195	10.5195	NUM
emaj-150	241	19	/	/	SYM
emaj-150	241	20	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	242	1	|	|	NOUN
emaj-150	242	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-150	242	3	problems	problem	NOUN
emaj-150	242	4	of	of	ADP
emaj-150	242	5	accounting	accounting	NOUN
emaj-150	242	6	professionals	professional	NOUN
emaj-150	242	7	residing	reside	VERB
emaj-150	242	8	in	in	ADP
emaj-150	242	9	istanbul	istanbul	PROPN
emaj-150	242	10	and	and	CCONJ
emaj-150	242	11	the	the	DET
emaj-150	242	12	suggested	suggest	VERB
emaj-150	242	13	solutions	solution	NOUN
emaj-150	242	14	page	page	NOUN
emaj-150	242	15	|26|	|26|	NOUN
emaj-150	242	16	emerging	emerge	VERB
emaj-150	242	17	markets	market	NOUN
emaj-150	242	18	journal	journal	NOUN
emaj-150	242	19	kızıl	kızıl	PROPN
emaj-150	242	20	,	,	PUNCT
emaj-150	242	21	c.	c.	PROPN
emaj-150	242	22	,	,	PUNCT
emaj-150	242	23	akman	akman	NOUN
emaj-150	242	24	,	,	PUNCT
emaj-150	242	25	v.	v.	ADV
emaj-150	242	26	,	,	PUNCT
emaj-150	242	27	aras	ara	NOUN
emaj-150	242	28	,	,	PUNCT
emaj-150	242	29	s.	s.	PROPN
emaj-150	242	30	and	and	CCONJ
emaj-150	242	31	erzin	erzin	PROPN
emaj-150	242	32	,	,	PUNCT
emaj-150	242	33	n.	n.	PROPN
emaj-150	242	34	o	o	NOUN
emaj-150	242	35	,	,	PUNCT
emaj-150	242	36	(	(	PUNCT
emaj-150	242	37	2015	2015	NUM
emaj-150	242	38	)	)	PUNCT
emaj-150	242	39	,	,	PUNCT
emaj-150	242	40	yalova	yalova	PROPN
emaj-150	242	41	i̇linde	i̇linde	ADJ
emaj-150	242	42	i̇kamet	i̇kamet	ADJ
emaj-150	242	43	eden	eden	PROPN
emaj-150	242	44	muhasebe	muhasebe	NOUN
emaj-150	242	45	meslek	meslek	NOUN
emaj-150	242	46	mensuplarının	mensuplarının	VERB
emaj-150	242	47	muhasebe	muhasebe	NOUN
emaj-150	242	48	etik	etik	NOUN
emaj-150	242	49	algısı	algısı	NOUN
emaj-150	242	50	,	,	PUNCT
emaj-150	242	51	beykent	beykent	NOUN
emaj-150	242	52	üniversitesi	üniversitesi	NOUN
emaj-150	242	53	sosyal	sosyal	PROPN
emaj-150	242	54	bilimler	bilimler	PROPN
emaj-150	242	55	dergisi	dergisi	PROPN
emaj-150	242	56	,	,	PUNCT
emaj-150	242	57	8(1	8(1	NOUN
emaj-150	242	58	)	)	PUNCT
emaj-150	242	59	,	,	PUNCT
emaj-150	242	60	631	631	NUM
emaj-150	242	61	.	.	PUNCT
emaj-150	243	1	kızıl	kızıl	PROPN
emaj-150	243	2	,	,	PUNCT
emaj-150	243	3	c.	c.	PROPN
emaj-150	243	4	,	,	PUNCT
emaj-150	243	5	akman	akman	NOUN
emaj-150	243	6	,	,	PUNCT
emaj-150	243	7	v.	v.	ADV
emaj-150	243	8	,	,	PUNCT
emaj-150	243	9	zorkalkan	zorkalkan	INTJ
emaj-150	243	10	,	,	PUNCT
emaj-150	243	11	t.	t.	PROPN
emaj-150	243	12	,	,	PUNCT
emaj-150	243	13	türkmen	türkman	NOUN
emaj-150	243	14	,	,	PUNCT
emaj-150	243	15	r	r	NOUN
emaj-150	243	16	,	,	PUNCT
emaj-150	243	17	(	(	PUNCT
emaj-150	243	18	2015	2015	NUM
emaj-150	243	19	)	)	PUNCT
emaj-150	243	20	,	,	PUNCT
emaj-150	243	21	muhasebenin	muhasebenin	NOUN
emaj-150	243	22	tarihine	tarihine	NOUN
emaj-150	243	23	küresel	küresel	PROPN
emaj-150	243	24	kapsamda	kapsamda	NOUN
emaj-150	243	25	ve	ve	AUX
emaj-150	243	26	türkiye	türkiye	PROPN
emaj-150	243	27	kapsamında	kapsamında	VERB
emaj-150	243	28	vergisel	vergisel	PROPN
emaj-150	243	29	bir	bir	PROPN
emaj-150	243	30	bakış	bakış	PROPN
emaj-150	243	31	,	,	PUNCT
emaj-150	243	32	leges	lex	NOUN
emaj-150	243	33	sosyal	sosyal	PROPN
emaj-150	243	34	bilimler	bilimler	PROPN
emaj-150	243	35	dergisi	dergisi	PROPN
emaj-150	243	36	,	,	PUNCT
emaj-150	243	37	15	15	NUM
emaj-150	243	38	eylül	eylül	X
emaj-150	243	39	2014	2014	NUM
emaj-150	243	40	-	-	SYM
emaj-150	243	41	15	15	NUM
emaj-150	243	42	ocak	ocak	NOUN
emaj-150	243	43	2015	2015	NUM
emaj-150	243	44	,	,	PUNCT
emaj-150	243	45	yıl	yıl	NOUN
emaj-150	243	46	:	:	PUNCT
emaj-150	243	47	5	5	NUM
emaj-150	243	48	,	,	PUNCT
emaj-150	243	49	sayı	sayı	ADJ
emaj-150	243	50	:	:	PUNCT
emaj-150	243	51	3	3	NUM
emaj-150	243	52	,	,	PUNCT
emaj-150	243	53	70	70	NUM
emaj-150	243	54	-	-	SYM
emaj-150	243	55	87	87	NUM
emaj-150	243	56	.	.	PUNCT
emaj-150	244	1	kızıl	kızıl	PROPN
emaj-150	244	2	c	c	PROPN
emaj-150	244	3	,	,	PUNCT
emaj-150	244	4	çelik	çelik	PROPN
emaj-150	244	5	i̇.	i̇.	PROPN
emaj-150	244	6	e	e	NOUN
emaj-150	244	7	,	,	PUNCT
emaj-150	244	8	akman	akman	NOUN
emaj-150	244	9	v	v	NOUN
emaj-150	244	10	,	,	PUNCT
emaj-150	244	11	danışman	danışman	PROPN
emaj-150	244	12	d	d	PROPN
emaj-150	244	13	,	,	PUNCT
emaj-150	244	14	(	(	PUNCT
emaj-150	244	15	2015	2015	NUM
emaj-150	244	16	)	)	PUNCT
emaj-150	244	17	,	,	PUNCT
emaj-150	244	18	muhasebe	muhasebe	NOUN
emaj-150	244	19	dersini	dersini	PROPN
emaj-150	244	20	ilk	ilk	PROPN
emaj-150	244	21	kez	kez	PROPN
emaj-150	244	22	alan	alan	PROPN
emaj-150	244	23	öğrencilerin	öğrencilerin	PROPN
emaj-150	244	24	başarısına	başarısına	PROPN
emaj-150	244	25	etki	etki	PROPN
emaj-150	244	26	eden	eden	PROPN
emaj-150	244	27	faktörlerin	faktörlerin	PROPN
emaj-150	244	28	tespiti	tespiti	PROPN
emaj-150	244	29	:	:	PUNCT
emaj-150	244	30	yalova	yalova	PROPN
emaj-150	244	31	üniversitesinde	üniversitesinde	PROPN
emaj-150	244	32	bir	bir	PROPN
emaj-150	244	33	uygulama	uygulama	PROPN
emaj-150	244	34	.	.	PUNCT
emaj-150	245	1	i̇şletme	i̇şletme	PROPN
emaj-150	245	2	bilimi	bilimi	PROPN
emaj-150	245	3	dergisi	dergisi	ADJ
emaj-150	245	4	3(2	3(2	NUM
emaj-150	245	5	):	):	PUNCT
emaj-150	245	6	127	127	NUM
emaj-150	245	7	-	-	SYM
emaj-150	245	8	165	165	NUM
emaj-150	245	9	.	.	PUNCT
emaj-150	246	1	kızıl	kızıl	PROPN
emaj-150	246	2	,	,	PUNCT
emaj-150	246	3	c.	c.	PROPN
emaj-150	246	4	,	,	PUNCT
emaj-150	246	5	çelik	çelik	NOUN
emaj-150	246	6	,	,	PUNCT
emaj-150	246	7	i̇.	i̇.	PROPN
emaj-150	246	8	e.	e.	PROPN
emaj-150	246	9	,	,	PUNCT
emaj-150	246	10	akman	akman	NOUN
emaj-150	246	11	,	,	PUNCT
emaj-150	246	12	v.	v.	ADP
emaj-150	246	13	and	and	CCONJ
emaj-150	246	14	şener	şener	ADV
emaj-150	246	15	,	,	PUNCT
emaj-150	246	16	s.	s.	PROPN
emaj-150	246	17	(	(	PUNCT
emaj-150	246	18	2016	2016	NUM
emaj-150	246	19	)	)	PUNCT
emaj-150	246	20	.	.	PUNCT
emaj-150	247	1	yaratıcı	yaratıcı	PROPN
emaj-150	247	2	muhasebe	muhasebe	PROPN
emaj-150	247	3	yöntemleri	yöntemleri	PROPN
emaj-150	247	4	ve	ve	PROPN
emaj-150	247	5	finansal	finansal	PROPN
emaj-150	247	6	bilgilerin	bilgilerin	NOUN
emaj-150	247	7	manipülasyonu	manipülasyonu	NOUN
emaj-150	247	8	:	:	PUNCT
emaj-150	247	9	profesyonel	profesyonel	PROPN
emaj-150	247	10	muhasebe	muhasebe	PROPN
emaj-150	247	11	meslek	meslek	PROPN
emaj-150	247	12	mensupları	mensupları	PROPN
emaj-150	247	13	üzerinde	üzerinde	PROPN
emaj-150	247	14	örnek	örnek	PROPN
emaj-150	247	15	bir	bir	PROPN
emaj-150	247	16	uygulama	uygulama	PROPN
emaj-150	247	17	,	,	PUNCT
emaj-150	247	18	beykent	beykent	VERB
emaj-150	247	19	üniversitesi	üniversitesi	NOUN
emaj-150	247	20	sosyal	sosyal	PROPN
emaj-150	247	21	bilimler	bilimler	PROPN
emaj-150	247	22	dergisi	dergisi	VERB
emaj-150	247	23	,	,	PUNCT
emaj-150	247	24	9(1	9(1	NUM
emaj-150	247	25	)	)	PUNCT
emaj-150	247	26	,	,	PUNCT
emaj-150	247	27	118	118	NUM
emaj-150	247	28	.	.	PUNCT
emaj-150	248	1	kızıl	kızıl	PROPN
emaj-150	248	2	,	,	PUNCT
emaj-150	248	3	c.	c.	PROPN
emaj-150	248	4	,	,	PUNCT
emaj-150	248	5	çetin	çetin	NOUN
emaj-150	248	6	,	,	PUNCT
emaj-150	248	7	a.	a.	NOUN
emaj-150	248	8	t.	t.	PROPN
emaj-150	248	9	,	,	PUNCT
emaj-150	248	10	and	and	CCONJ
emaj-150	248	11	bulunmaz	bulunmaz	NOUN
emaj-150	248	12	,	,	PUNCT
emaj-150	248	13	a	a	PRON
emaj-150	248	14	,	,	PUNCT
emaj-150	248	15	(	(	PUNCT
emaj-150	248	16	2014	2014	NUM
emaj-150	248	17	)	)	PUNCT
emaj-150	248	18	,	,	PUNCT
emaj-150	248	19	accounting	account	VERB
emaj-150	248	20	education	education	NOUN
emaj-150	248	21	approach	approach	NOUN
emaj-150	248	22	in	in	ADP
emaj-150	248	23	the	the	DET
emaj-150	248	24	context	context	NOUN
emaj-150	248	25	of	of	ADP
emaj-150	248	26	new	new	ADJ
emaj-150	248	27	turkish	turkish	ADJ
emaj-150	248	28	commercial	commercial	ADJ
emaj-150	248	29	code	code	NOUN
emaj-150	248	30	and	and	CCONJ
emaj-150	248	31	turkish	turkish	ADJ
emaj-150	248	32	accounting	accounting	NOUN
emaj-150	248	33	standards	standard	NOUN
emaj-150	248	34	.	.	PUNCT
emaj-150	249	1	emerging	emerge	VERB
emaj-150	249	2	markets	market	NOUN
emaj-150	249	3	journal	journal	NOUN
emaj-150	249	4	,	,	PUNCT
emaj-150	249	5	4(1	4(1	NOUN
emaj-150	249	6	)	)	PUNCT
emaj-150	249	7	,	,	PUNCT
emaj-150	249	8	72	72	NUM
emaj-150	249	9	.	.	PUNCT
emaj-150	250	1	kızıl	kızıl	PROPN
emaj-150	250	2	,	,	PUNCT
emaj-150	250	3	c.	c.	PROPN
emaj-150	250	4	,	,	PUNCT
emaj-150	250	5	şeker	şeker	PROPN
emaj-150	250	6	,	,	PUNCT
emaj-150	250	7	ş.e	ş.e	PROPN
emaj-150	250	8	.	.	PROPN
emaj-150	250	9	,	,	PUNCT
emaj-150	250	10	akman	akman	NOUN
emaj-150	250	11	,	,	PUNCT
emaj-150	250	12	v.	v.	PROPN
emaj-150	250	13	,	,	PUNCT
emaj-150	250	14	işık	işık	NOUN
emaj-150	250	15	,	,	PUNCT
emaj-150	250	16	e.	e.	PROPN
emaj-150	250	17	y.	y.	PROPN
emaj-150	250	18	,	,	PUNCT
emaj-150	250	19	demirkol	demirkol	PROPN
emaj-150	250	20	,	,	PUNCT
emaj-150	250	21	v.	v.	ADV
emaj-150	250	22	,	,	PUNCT
emaj-150	250	23	kefeli	kefeli	NOUN
emaj-150	250	24	,	,	PUNCT
emaj-150	250	25	s	s	AUX
emaj-150	250	26	,	,	PUNCT
emaj-150	250	27	(	(	PUNCT
emaj-150	250	28	2015	2015	NUM
emaj-150	250	29	)	)	PUNCT
emaj-150	250	30	,	,	PUNCT
emaj-150	250	31	muhasebe	muhasebe	PROPN
emaj-150	250	32	finansman	finansman	NOUN
emaj-150	250	33	,	,	PUNCT
emaj-150	250	34	yönetim	yönetim	ADJ
emaj-150	250	35	organizasyon	organizasyon	NOUN
emaj-150	250	36	ve	ve	VERB
emaj-150	250	37	yönetim	yönetim	PROPN
emaj-150	250	38	bilişim	bilişim	PROPN
emaj-150	250	39	sistemleri	sistemleri	PROPN
emaj-150	250	40	yazıları	yazıları	PROPN
emaj-150	250	41	,	,	PUNCT
emaj-150	250	42	leges	lege	VERB
emaj-150	250	43	yayınları	yayınları	NOUN
emaj-150	250	44	.	.	PUNCT
emaj-150	251	1	özulucan	özulucan	ADJ
emaj-150	251	2	,	,	PUNCT
emaj-150	251	3	a.	a.	NOUN
emaj-150	251	4	,	,	PUNCT
emaj-150	251	5	bengü	bengü	PROPN
emaj-150	251	6	h.	h.	PROPN
emaj-150	251	7	and	and	CCONJ
emaj-150	251	8	özdemir	özdemir	PROPN
emaj-150	251	9	,	,	PUNCT
emaj-150	251	10	f.	f.	PROPN
emaj-150	251	11	s.	s.	PROPN
emaj-150	251	12	,	,	PUNCT
emaj-150	251	13	(	(	PUNCT
emaj-150	251	14	2010	2010	NUM
emaj-150	251	15	)	)	PUNCT
emaj-150	251	16	,	,	PUNCT
emaj-150	251	17	muhasebe	muhasebe	NOUN
emaj-150	251	18	meslek	meslek	NOUN
emaj-150	251	19	mensuplarının	mensuplarının	PROPN
emaj-150	251	20	güncel	güncel	VERB
emaj-150	251	21	sorunları	sorunları	PROPN
emaj-150	251	22	,	,	PUNCT
emaj-150	251	23	uygulamada	uygulamada	PROPN
emaj-150	251	24	karşılaştıkları	karşılaştıkları	PROPN
emaj-150	251	25	yetersizlikler	yetersizlikler	PROPN
emaj-150	251	26	ve	ve	AUX
emaj-150	251	27	meslek	meslek	ADJ
emaj-150	251	28	odalarından	odalarından	PROPN
emaj-150	251	29	beklentilerinin	beklentilerinin	PROPN
emaj-150	252	1	unvanları	unvanları	PROPN
emaj-150	252	2	ve	ve	AUX
emaj-150	252	3	mesleki	mesleki	PROPN
emaj-150	252	4	deneyim	deneyim	VERB
emaj-150	252	5	süreleri	süreleri	ADJ
emaj-150	252	6	yönüyle	yönüyle	PROPN
emaj-150	252	7	i̇ncelenmesi	i̇ncelenmesi	PROPN
emaj-150	252	8	:	:	PUNCT
emaj-150	252	9	türkiye	türkiye	PROPN
emaj-150	252	10	genelinde	genelinde	PROPN
emaj-150	252	11	bir	bir	PROPN
emaj-150	252	12	araştırma	araştırma	PROPN
emaj-150	252	13	,	,	PUNCT
emaj-150	252	14	muhasebe	muhasebe	PROPN
emaj-150	252	15	ve	ve	AUX
emaj-150	252	16	denetime	denetime	NOUN
emaj-150	252	17	bakış	bakış	PROPN
emaj-150	252	18	dergisi	dergisi	ADJ
emaj-150	252	19	,	,	PUNCT
emaj-150	252	20	sayı	sayı	ADJ
emaj-150	252	21	:	:	PUNCT
emaj-150	252	22	31	31	NUM
emaj-150	252	23	,	,	PUNCT
emaj-150	252	24	41	41	NUM
emaj-150	252	25	-	-	SYM
emaj-150	252	26	64	64	NUM
emaj-150	252	27	.	.	PUNCT
emaj-150	253	1	selimoğlu	selimoğlu	PROPN
emaj-150	253	2	,	,	PUNCT
emaj-150	253	3	s.	s.	PROPN
emaj-150	253	4	k.	k.	PROPN
emaj-150	253	5	,	,	PUNCT
emaj-150	253	6	(	(	PUNCT
emaj-150	253	7	2001	2001	NUM
emaj-150	253	8	)	)	PUNCT
emaj-150	253	9	,	,	PUNCT
emaj-150	253	10	muhasebe	muhasebe	NOUN
emaj-150	253	11	eğitiminin	eğitiminin	ADJ
emaj-150	253	12	meslek	meslek	NOUN
emaj-150	253	13	mensubu	mensubu	PROPN
emaj-150	253	14	adaylarına	adaylarına	PROPN
emaj-150	253	15	ahlaki	ahlaki	PROPN
emaj-150	253	16	doğruları	doğruları	VERB
emaj-150	253	17	kazandırmadaki	kazandırmadaki	PROPN
emaj-150	253	18	rolü	rolü	PROPN
emaj-150	253	19	,	,	PUNCT
emaj-150	253	20	xx	xx	PROPN
emaj-150	253	21	.	.	PUNCT
emaj-150	254	1	türkiye	türkiye	PROPN
emaj-150	254	2	muhasebe	muhasebe	PROPN
emaj-150	254	3	eğitimi	eğitimi	PROPN
emaj-150	254	4	sempozyumu	sempozyumu	PROPN
emaj-150	254	5	,	,	PUNCT
emaj-150	254	6	ankara	ankara	PROPN
emaj-150	254	7	üniversitesi	üniversitesi	PROPN
emaj-150	254	8	s.b.f	s.b.f	PROPN
emaj-150	254	9	.	.	PROPN
emaj-150	254	10	,	,	PUNCT
emaj-150	254	11	23	23	NUM
emaj-150	254	12	-	-	SYM
emaj-150	254	13	27	27	NUM
emaj-150	254	14	,	,	PUNCT
emaj-150	254	15	3	3	NUM
emaj-150	254	16	-	-	SYM
emaj-150	254	17	27	27	NUM
emaj-150	254	18	.	.	PUNCT
emaj-150	255	1	seviğ	seviğ	ADJ
emaj-150	255	2	,	,	PUNCT
emaj-150	255	3	v.	v.	ADV
emaj-150	255	4	,	,	PUNCT
emaj-150	255	5	(	(	PUNCT
emaj-150	255	6	2002	2002	NUM
emaj-150	255	7	)	)	PUNCT
emaj-150	255	8	,	,	PUNCT
emaj-150	255	9	muhasebe	muhasebe	NOUN
emaj-150	255	10	ve	ve	PROPN
emaj-150	255	11	mesleğin	mesleğin	PROPN
emaj-150	255	12	önemi	önemi	PROPN
emaj-150	255	13	,	,	PUNCT
emaj-150	255	14	dünya	dünya	PROPN
emaj-150	255	15	gazetesi	gazetesi	NOUN
emaj-150	255	16	,	,	PUNCT
emaj-150	255	17	26.09.2002	26.09.2002	NUM
emaj-150	255	18	.	.	NOUN
emaj-150	255	19	suadiye	suadiye	PROPN
emaj-150	255	20	,	,	PUNCT
emaj-150	255	21	g.	g.	PROPN
emaj-150	255	22	ve	ve	AUX
emaj-150	255	23	yükselen	yükselen	ADJ
emaj-150	255	24	c.	c.	NOUN
emaj-150	255	25	,	,	PUNCT
emaj-150	255	26	(	(	PUNCT
emaj-150	255	27	2001	2001	NUM
emaj-150	255	28	)	)	PUNCT
emaj-150	255	29	,	,	PUNCT
emaj-150	255	30	mükelleflerin	mükelleflerin	NOUN
emaj-150	255	31	ve	ve	PROPN
emaj-150	255	32	muhasebecilerin	muhasebecilerin	NOUN
emaj-150	255	33	birbirlerinden	birbirlerinden	ADJ
emaj-150	255	34	beklentileri	beklentileri	NOUN
emaj-150	255	35	,	,	PUNCT
emaj-150	255	36	mali	mali	ADJ
emaj-150	255	37	çözüm	çözüm	NOUN
emaj-150	255	38	,	,	PUNCT
emaj-150	255	39	i̇smmmo	i̇smmmo	ADJ
emaj-150	255	40	yayını	yayını	NOUN
emaj-150	255	41	,	,	PUNCT
emaj-150	255	42	sayı	sayı	ADJ
emaj-150	255	43	:	:	PUNCT
emaj-150	255	44	56	56	NUM
emaj-150	255	45	,	,	PUNCT
emaj-150	255	46	5	5	NUM
emaj-150	255	47	-	-	SYM
emaj-150	255	48	26	26	NUM
emaj-150	255	49	.	.	PUNCT
emaj-150	256	1	taner	taner	PROPN
emaj-150	256	2	,	,	PUNCT
emaj-150	256	3	b.	b.	PROPN
emaj-150	256	4	,	,	PUNCT
emaj-150	256	5	korukoğlu	korukoğlu	PROPN
emaj-150	256	6	dalgeç	dalgeç	PROPN
emaj-150	256	7	a.	a.	PROPN
emaj-150	256	8	and	and	CCONJ
emaj-150	256	9	susmuş	susmuş	PROPN
emaj-150	256	10	t.	t.	PROPN
emaj-150	256	11	,	,	PUNCT
emaj-150	256	12	(	(	PUNCT
emaj-150	256	13	2001	2001	NUM
emaj-150	256	14	)	)	PUNCT
emaj-150	256	15	,	,	PUNCT
emaj-150	256	16	muhasebe	muhasebe	VERB
emaj-150	256	17	mesleğinin	mesleğinin	PROPN
emaj-150	256	18	müşterileri	müşterileri	PROPN
emaj-150	256	19	durumunda	durumunda	PROPN
emaj-150	256	20	bulunan	bulunan	PROPN
emaj-150	256	21	kesimlerin	kesimlerin	VERB
emaj-150	256	22	muhasebe	muhasebe	PROPN
emaj-150	256	23	mesleğinden	mesleğinden	PROPN
emaj-150	256	24	beklentileri	beklentileri	PROPN
emaj-150	256	25	:	:	PUNCT
emaj-150	256	26	i̇zmir	i̇zmir	NOUN
emaj-150	256	27	i̇li	i̇li	X
emaj-150	256	28	uygulaması	uygulaması	ADJ
emaj-150	256	29	,	,	PUNCT
emaj-150	256	30	v.	v.	PROPN
emaj-150	256	31	türkiye	türkiye	PROPN
emaj-150	256	32	muhasebe	muhasebe	PROPN
emaj-150	256	33	denetimi	denetimi	PROPN
emaj-150	256	34	sempozyumu	sempozyumu	PROPN
emaj-150	256	35	,	,	PUNCT
emaj-150	256	36	yirmi	yirmi	PROPN
emaj-150	256	37	birinci	birinci	PROPN
emaj-150	256	38	yüzyılda	yüzyılda	PROPN
emaj-150	256	39	türk	türk	PROPN
emaj-150	256	40	muhasebe	muhasebe	PROPN
emaj-150	256	41	mesleğinin	mesleğinin	PROPN
emaj-150	256	42	vizyonu	vizyonu	NOUN
emaj-150	256	43	ve	ve	NOUN
emaj-150	256	44	misyonu	misyonu	NOUN
emaj-150	256	45	,	,	PUNCT
emaj-150	256	46	i̇smmmo	i̇smmmo	ADJ
emaj-150	256	47	yayınları	yayınları	NOUN
emaj-150	256	48	no:32	no:32	PROPN
emaj-150	256	49	,	,	PUNCT
emaj-150	256	50	i̇stanbul	i̇stanbul	INTJ
emaj-150	256	51	,	,	PUNCT
emaj-150	256	52	169	169	NUM
emaj-150	256	53	-	-	SYM
emaj-150	256	54	182	182	NUM
emaj-150	256	55	.	.	PUNCT
emaj-150	257	1	tayyar	tayyar	PROPN
emaj-150	257	2	,	,	PUNCT
emaj-150	257	3	a.	a.	NOUN
emaj-150	257	4	,	,	PUNCT
emaj-150	257	5	(	(	PUNCT
emaj-150	257	6	2001	2001	NUM
emaj-150	257	7	)	)	PUNCT
emaj-150	257	8	,	,	PUNCT
emaj-150	257	9	türk	türk	PROPN
emaj-150	257	10	i̇ş	i̇ş	PROPN
emaj-150	257	11	dünyasında	dünyasında	PROPN
emaj-150	257	12	muhasebe	muhasebe	PROPN
emaj-150	257	13	mesleğinden	mesleğinden	PROPN
emaj-150	257	14	beklenenler	beklenenler	NOUN
emaj-150	257	15	,	,	PUNCT
emaj-150	257	16	v.	v.	PROPN
emaj-150	257	17	türkiye	türkiye	PROPN
emaj-150	257	18	muhasebe	muhasebe	PROPN
emaj-150	257	19	denetimi	denetimi	PROPN
emaj-150	257	20	sempozyumu	sempozyumu	PROPN
emaj-150	257	21	,	,	PUNCT
emaj-150	257	22	yirmi	yirmi	PROPN
emaj-150	257	23	birinci	birinci	PROPN
emaj-150	257	24	yüzyılda	yüzyılda	PROPN
emaj-150	257	25	türk	türk	PROPN
emaj-150	258	1	muhasebe	muhasebe	PROPN
emaj-150	258	2	mesleğinin	mesleğinin	PROPN
emaj-150	258	3	vizyonu	vizyonu	NOUN
emaj-150	258	4	ve	ve	NOUN
emaj-150	258	5	misyonu	misyonu	ADJ
emaj-150	258	6	,	,	PUNCT
emaj-150	258	7	i̇smmmo	i̇smmmo	ADJ
emaj-150	258	8	yayınları	yayınları	NOUN
emaj-150	258	9	,	,	PUNCT
emaj-150	258	10	32	32	NUM
emaj-150	258	11	,	,	PUNCT
emaj-150	258	12	i̇stanbul	i̇stanbul	ADV
emaj-150	258	13	,	,	PUNCT
emaj-150	258	14	163	163	NUM
emaj-150	258	15	-	-	SYM
emaj-150	258	16	168	168	NUM
emaj-150	258	17	.	.	PUNCT
emaj-150	259	1	terzi	terzi	NOUN
emaj-150	259	2	,	,	PUNCT
emaj-150	259	3	a.	a.	NOUN
emaj-150	259	4	,	,	PUNCT
emaj-150	259	5	(	(	PUNCT
emaj-150	259	6	2015	2015	NUM
emaj-150	259	7	)	)	PUNCT
emaj-150	259	8	,	,	PUNCT
emaj-150	259	9	muhasebe	muhasebe	NOUN
emaj-150	259	10	meslek	meslek	NOUN
emaj-150	259	11	mensuplarının	mensuplarının	VERB
emaj-150	259	12	meslekleri	meslekleri	ADJ
emaj-150	259	13	i̇le	i̇le	NOUN
emaj-150	259	14	i̇lgili	i̇lgili	PROPN
emaj-150	259	15	beklentilerine	beklentilerine	PROPN
emaj-150	259	16	,	,	PUNCT
emaj-150	259	17	sorunlarına	sorunlarına	PROPN
emaj-150	259	18	ve	ve	PROPN
emaj-150	260	1	algılarına	algılarına	PROPN
emaj-150	260	2	yönelik	yönelik	PROPN
emaj-150	260	3	bir	bir	PROPN
emaj-150	260	4	araştırma	araştırma	PROPN
emaj-150	260	5	:	:	PUNCT
emaj-150	260	6	rize	rize	PROPN
emaj-150	260	7	örneği	örneği	NOUN
emaj-150	260	8	,	,	PUNCT
emaj-150	260	9	ardahan	ardahan	ADP
emaj-150	260	10	üniversitesi	üniversitesi	PROPN
emaj-150	260	11	i̇ktisadi	i̇ktisadi	NOUN
emaj-150	260	12	ve	ve	ADP
emaj-150	260	13	i̇dari	i̇dari	ADJ
emaj-150	260	14	bilimler	bilimler	PROPN
emaj-150	260	15	fakültesi	fakültesi	PROPN
emaj-150	260	16	dergisi	dergisi	PROPN
emaj-150	260	17	,	,	PUNCT
emaj-150	260	18	sayı	sayı	ADJ
emaj-150	260	19	:	:	PUNCT
emaj-150	260	20	2	2	NUM
emaj-150	260	21	,	,	PUNCT
emaj-150	260	22	ekim	ekim	PROPN
emaj-150	260	23	2015	2015	NUM
emaj-150	260	24	,	,	PUNCT
emaj-150	260	25	193	193	NUM
emaj-150	260	26	-	-	SYM
emaj-150	260	27	212	212	NUM
emaj-150	260	28	.	.	PUNCT
emaj-150	261	1	tuğay	tuğay	NOUN
emaj-150	261	2	,	,	PUNCT
emaj-150	261	3	o.	o.	PROPN
emaj-150	261	4	ve	ve	PROPN
emaj-150	261	5	tekşen	tekşen	NOUN
emaj-150	261	6	,	,	PUNCT
emaj-150	261	7	ö	ö	NOUN
emaj-150	261	8	,	,	PUNCT
emaj-150	261	9	(	(	PUNCT
emaj-150	261	10	2014	2014	NUM
emaj-150	261	11	)	)	PUNCT
emaj-150	261	12	,	,	PUNCT
emaj-150	261	13	muhasebe	muhasebe	NOUN
emaj-150	261	14	meslek	meslek	NOUN
emaj-150	261	15	mensuplarının	mensuplarının	PROPN
emaj-150	261	16	sorunları	sorunları	PROPN
emaj-150	261	17	:	:	PUNCT
emaj-150	261	18	burdur	burdur	PROPN
emaj-150	261	19	i̇linde	i̇linde	ADJ
emaj-150	261	20	bir	bir	PROPN
emaj-150	261	21	araştırma	araştırma	PROPN
emaj-150	261	22	,	,	PUNCT
emaj-150	261	23	süleyman	süleyman	NOUN
emaj-150	261	24	demirel	demirel	PROPN
emaj-150	261	25	üniversitesi	üniversitesi	PROPN
emaj-150	261	26	i̇i̇bf	i̇i̇bf	PROPN
emaj-150	261	27	dergisi	dergisi	PROPN
emaj-150	261	28	,	,	PUNCT
emaj-150	261	29	19(1	19(1	NUM
emaj-150	261	30	)	)	PUNCT
emaj-150	261	31	,	,	PUNCT
emaj-150	261	32	223	223	NUM
emaj-150	261	33	-	-	SYM
emaj-150	261	34	232	232	NUM
emaj-150	261	35	.	.	PUNCT
emaj-150	262	1	tükenmez	tükenmez	NOUN
emaj-150	262	2	,	,	PUNCT
emaj-150	262	3	m.	m.	NOUN
emaj-150	262	4	n.	n.	PROPN
emaj-150	262	5	and	and	CCONJ
emaj-150	262	6	kutay	kutay	PROPN
emaj-150	262	7	n	n	CCONJ
emaj-150	262	8	,	,	PUNCT
emaj-150	262	9	(	(	PUNCT
emaj-150	262	10	2005	2005	NUM
emaj-150	262	11	)	)	PUNCT
emaj-150	262	12	,	,	PUNCT
emaj-150	262	13	muhasebe	muhasebe	NOUN
emaj-150	262	14	meslek	meslek	NOUN
emaj-150	262	15	mensubunun	mensubunun	PROPN
emaj-150	262	16	karar	karar	PROPN
emaj-150	262	17	alma	alma	PROPN
emaj-150	262	18	sürecinde	sürecinde	VERB
emaj-150	262	19	meslek	meslek	NOUN
emaj-150	262	20	ahlakının	ahlakının	PROPN
emaj-150	262	21	yeri	yeri	PROPN
emaj-150	262	22	:	:	PUNCT
emaj-150	262	23	çok	çok	VERB
emaj-150	262	24	boyutlu	boyutlu	PROPN
emaj-150	262	25	analiz	analiz	NOUN
emaj-150	262	26	–	–	PUNCT
emaj-150	262	27	i̇zmir	i̇zmir	NOUN
emaj-150	262	28	örneği	örneği	NOUN
emaj-150	262	29	,	,	PUNCT
emaj-150	262	30	muhasebe	muhasebe	NOUN
emaj-150	262	31	ve	ve	AUX
emaj-150	262	32	finansman	finansman	NOUN
emaj-150	262	33	dergisi	dergisi	PROPN
emaj-150	262	34	,	,	PUNCT
emaj-150	262	35	sayı	sayı	NOUN
emaj-150	262	36	25	25	NUM
emaj-150	262	37	,	,	PUNCT
emaj-150	262	38	i̇stanbul	i̇stanbul	ADV
emaj-150	262	39	,	,	PUNCT
emaj-150	262	40	155	155	NUM
emaj-150	262	41	-	-	SYM
emaj-150	262	42	164	164	NUM
emaj-150	262	43	.	.	PUNCT
emaj-150	263	1	volume	volume	NOUN
emaj-150	263	2	8	8	NUM
emaj-150	263	3	no	no	DET
emaj-150	263	4	1	1	NUM
emaj-150	263	5	(	(	PUNCT
emaj-150	263	6	2018	2018	NUM
emaj-150	263	7	)	)	PUNCT
emaj-150	263	8	|	|	ADV
emaj-150	263	9	issn	issn	VERB
emaj-150	263	10	2158	2158	NUM
emaj-150	263	11	-	-	SYM
emaj-150	263	12	8708	8708	NUM
emaj-150	263	13	(	(	PUNCT
emaj-150	263	14	online	online	NOUN
emaj-150	263	15	)	)	PUNCT
emaj-150	263	16	|	|	ADV
emaj-150	263	17	doi	doi	X
emaj-150	263	18	10.5195	10.5195	NUM
emaj-150	263	19	/	/	SYM
emaj-150	263	20	emaj.2018.150	emaj.2018.150	NOUN
emaj-150	264	1	|	|	NOUN
emaj-150	264	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-150	264	3	mustafa	mustafa	PROPN
emaj-150	264	4	uçar	uçar	PROPN
emaj-150	264	5	,	,	PUNCT
emaj-150	264	6	cevdet	cevdet	NOUN
emaj-150	264	7	kızıl	kızıl	PROPN
emaj-150	264	8	,	,	PUNCT
emaj-150	264	9	oğuzhan	oğuzhan	ADJ
emaj-150	264	10	oğuz	oğuz	NOUN
emaj-150	264	11	emerging	emerge	VERB
emaj-150	264	12	markets	market	NOUN
emaj-150	264	13	journal	journal	NOUN
emaj-150	265	1	|	|	ADV
emaj-150	265	2	p	p	NOUN
emaj-150	265	3	a	a	DET
emaj-150	265	4	g	g	X
emaj-150	265	5	e	e	X
emaj-150	265	6	|27	|27	PROPN
emaj-150	265	7	usul	usul	PROPN
emaj-150	265	8	,	,	PUNCT
emaj-150	265	9	h.	h.	NOUN
emaj-150	265	10	and	and	CCONJ
emaj-150	265	11	aslantaş	aslantaş	NOUN
emaj-150	265	12	,	,	PUNCT
emaj-150	265	13	b.a	b.a	PROPN
emaj-150	265	14	,	,	PUNCT
emaj-150	265	15	(	(	PUNCT
emaj-150	265	16	2007	2007	NUM
emaj-150	265	17	)	)	PUNCT
emaj-150	265	18	,	,	PUNCT
emaj-150	265	19	muhasebecimükellef	muhasebecimükellef	NOUN
emaj-150	265	20	çatışması	çatışması	PROPN
emaj-150	265	21	,	,	PUNCT
emaj-150	265	22	muhasebe	muhasebe	NOUN
emaj-150	265	23	ve	ve	AUX
emaj-150	265	24	denetime	denetime	NOUN
emaj-150	265	25	bakış	bakış	PROPN
emaj-150	265	26	dergisi	dergisi	ADJ
emaj-150	265	27	,	,	PUNCT
emaj-150	265	28	sayı	sayı	ADJ
emaj-150	265	29	:	:	PUNCT
emaj-150	265	30	22	22	NUM
emaj-150	265	31	,	,	PUNCT
emaj-150	265	32	85	85	NUM
emaj-150	265	33	-	-	SYM
emaj-150	265	34	103	103	NUM
emaj-150	265	35	.	.	PUNCT
emaj-150	266	1	uzay	uzay	NOUN
emaj-150	266	2	,	,	PUNCT
emaj-150	266	3	ş	ş	X
emaj-150	266	4	.	.	PUNCT
emaj-150	266	5	and	and	CCONJ
emaj-150	266	6	güngör	güngör	PROPN
emaj-150	266	7	ş	ş	PROPN
emaj-150	266	8	,	,	PUNCT
emaj-150	266	9	(	(	PUNCT
emaj-150	266	10	2004	2004	NUM
emaj-150	266	11	)	)	PUNCT
emaj-150	266	12	,	,	PUNCT
emaj-150	266	13	muhasebecilerin	muhasebecilerin	PROPN
emaj-150	266	14	sorunları	sorunları	PROPN
emaj-150	266	15	ve	ve	AUX
emaj-150	266	16	beklentileri	beklentileri	VERB
emaj-150	266	17	:	:	PUNCT
emaj-150	266	18	kayseri	kayseri	PROPN
emaj-150	266	19	ve	ve	PROPN
emaj-150	266	20	nevşehir	nevşehir	PROPN
emaj-150	266	21	i̇lleri	i̇lleri	ADJ
emaj-150	266	22	uygulaması	uygulaması	NOUN
emaj-150	266	23	,	,	PUNCT
emaj-150	266	24	muhasebe	muhasebe	NOUN
emaj-150	266	25	ve	ve	AUX
emaj-150	266	26	finansman	finansman	NOUN
emaj-150	266	27	dergisi	dergisi	PROPN
emaj-150	266	28	,	,	PUNCT
emaj-150	266	29	sayı:22	sayı:22	NOUN
emaj-150	266	30	,	,	PUNCT
emaj-150	266	31	94	94	NUM
emaj-150	266	32	-	-	SYM
emaj-150	266	33	104	104	NUM
emaj-150	266	34	.	.	PUNCT
emaj-150	267	1	yıldırım	yıldırım	PROPN
emaj-150	267	2	,	,	PUNCT
emaj-150	267	3	s.	s.	PROPN
emaj-150	267	4	and	and	CCONJ
emaj-150	267	5	güney	güney	PROPN
emaj-150	267	6	s	s	NOUN
emaj-150	267	7	,	,	PUNCT
emaj-150	267	8	(	(	PUNCT
emaj-150	267	9	2012	2012	NUM
emaj-150	267	10	)	)	PUNCT
emaj-150	267	11	,	,	PUNCT
emaj-150	267	12	serbest	serb	ADJ
emaj-150	267	13	muhasebeci	muhasebeci	PROPN
emaj-150	267	14	mali	mali	PROPN
emaj-150	267	15	müşavirlerin	müşavirlerin	PROPN
emaj-150	267	16	genel	genel	PROPN
emaj-150	267	17	sorunları	sorunları	PROPN
emaj-150	267	18	:	:	PUNCT
emaj-150	267	19	erzurum	erzurum	PROPN
emaj-150	267	20	i̇li	i̇li	X
emaj-150	267	21	örneği	örneği	PROPN
emaj-150	267	22	,	,	PUNCT
emaj-150	267	23	muhasebe	muhasebe	NOUN
emaj-150	267	24	ve	ve	AUX
emaj-150	267	25	denetime	denetime	NOUN
emaj-150	267	26	bakış	bakış	PROPN
emaj-150	267	27	dergisi	dergisi	ADJ
emaj-150	267	28	,	,	PUNCT
emaj-150	267	29	sayı	sayı	ADJ
emaj-150	267	30	:	:	PUNCT
emaj-150	267	31	36	36	NUM
emaj-150	267	32	,	,	PUNCT
emaj-150	267	33	35	35	NUM
emaj-150	267	34	-	-	SYM
emaj-150	267	35	48	48	NUM
emaj-150	267	36	.	.	PUNCT