id	sid	tid	token	lemma	pos
emaj-211	1	1	volume	volume	NOUN
emaj-211	1	2	7	7	NUM
emaj-211	1	3	no	no	DET
emaj-211	1	4	2	2	NUM
emaj-211	1	5	(	(	PUNCT
emaj-211	1	6	2018	2018	NUM
emaj-211	1	7	)	)	PUNCT
emaj-211	2	1	|	|	ADV
emaj-211	2	2	issn	issn	VERB
emaj-211	2	3	2158	2158	NUM
emaj-211	2	4	-	-	SYM
emaj-211	2	5	8708	8708	NUM
emaj-211	2	6	(	(	PUNCT
emaj-211	2	7	online	online	NOUN
emaj-211	2	8	)	)	PUNCT
emaj-211	2	9	|	|	ADV
emaj-211	2	10	doi	doi	X
emaj-211	2	11	10.5195	10.5195	NUM
emaj-211	2	12	/	/	SYM
emaj-211	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-211	3	1	|	|	ADV
emaj-211	3	2	http://emaj.pitt.edu	http://emaj.pitt.edu	NOUN
emaj-211	3	3	factors	factor	NOUN
emaj-211	3	4	influencing	influence	VERB
emaj-211	3	5	the	the	DET
emaj-211	3	6	choice	choice	NOUN
emaj-211	3	7	of	of	ADP
emaj-211	3	8	sophisticated	sophisticated	ADJ
emaj-211	3	9	management	management	NOUN
emaj-211	3	10	accounting	accounting	NOUN
emaj-211	3	11	practices	practice	NOUN
emaj-211	3	12	exploratory	exploratory	ADJ
emaj-211	3	13	evidence	evidence	NOUN
emaj-211	3	14	from	from	ADP
emaj-211	3	15	an	an	DET
emaj-211	3	16	emerging	emerge	VERB
emaj-211	3	17	market	market	NOUN
emaj-211	3	18	nikhil	nikhil	PROPN
emaj-211	3	19	chandra	chandra	PROPN
emaj-211	3	20	shil	shil	PROPN
emaj-211	3	21	east	east	PROPN
emaj-211	3	22	west	west	PROPN
emaj-211	3	23	university	university	PROPN
emaj-211	3	24	,	,	PUNCT
emaj-211	3	25	bangladesh	bangladesh	NOUN
emaj-211	3	26	|	|	ADV
emaj-211	3	27	e	e	NOUN
emaj-211	3	28	-	-	NOUN
emaj-211	3	29	mail	mail	NOUN
emaj-211	3	30	:	:	PUNCT
emaj-211	3	31	nikhil@ewubd.edu	nikhil@ewubd.edu	ADP
emaj-211	3	32	mahfuzul	mahfuzul	ADJ
emaj-211	3	33	hoque	hoque	NOUN
emaj-211	3	34	university	university	NOUN
emaj-211	3	35	of	of	ADP
emaj-211	3	36	dhaka	dhaka	PROPN
emaj-211	3	37	,	,	PUNCT
emaj-211	3	38	bangladesh	bangladesh	NOUN
emaj-211	3	39	|	|	ADV
emaj-211	3	40	e	e	NOUN
emaj-211	3	41	-	-	NOUN
emaj-211	3	42	mail	mail	NOUN
emaj-211	3	43	:	:	PUNCT
emaj-211	3	44	mahoque@du.ac.bd	mahoque@du.ac.bd	ADJ
emaj-211	3	45	mahmuda	mahmuda	PROPN
emaj-211	3	46	akter	akter	PROPN
emaj-211	3	47	university	university	PROPN
emaj-211	3	48	of	of	ADP
emaj-211	3	49	dhaka	dhaka	PROPN
emaj-211	3	50	,	,	PUNCT
emaj-211	3	51	bangladesh	bangladesh	NOUN
emaj-211	3	52	|	|	ADV
emaj-211	3	53	e	e	NOUN
emaj-211	3	54	-	-	NOUN
emaj-211	3	55	mail	mail	NOUN
emaj-211	3	56	:	:	PUNCT
emaj-211	3	57	mahmuda.akter.du@gmail.com	mahmuda.akter.du@gmail.com	X
emaj-211	3	58	abstract	abstract	ADJ
emaj-211	3	59	this	this	DET
emaj-211	3	60	study	study	NOUN
emaj-211	3	61	attempts	attempt	VERB
emaj-211	3	62	to	to	PART
emaj-211	3	63	explore	explore	VERB
emaj-211	3	64	the	the	DET
emaj-211	3	65	factors	factor	NOUN
emaj-211	3	66	that	that	PRON
emaj-211	3	67	may	may	AUX
emaj-211	3	68	lead	lead	VERB
emaj-211	3	69	to	to	ADP
emaj-211	3	70	the	the	DET
emaj-211	3	71	choice	choice	NOUN
emaj-211	3	72	behind	behind	ADP
emaj-211	3	73	sophisticated	sophisticated	ADJ
emaj-211	3	74	management	management	NOUN
emaj-211	3	75	accounting	accounting	NOUN
emaj-211	3	76	practices	practice	NOUN
emaj-211	3	77	(	(	PUNCT
emaj-211	3	78	smap	smap	NOUN
emaj-211	3	79	)	)	PUNCT
emaj-211	3	80	in	in	ADP
emaj-211	3	81	an	an	DET
emaj-211	3	82	emerging	emerge	VERB
emaj-211	3	83	economy	economy	NOUN
emaj-211	3	84	,	,	PUNCT
emaj-211	3	85	bangladesh	bangladesh	PROPN
emaj-211	3	86	.	.	PUNCT
emaj-211	4	1	a	a	DET
emaj-211	4	2	semi	semi	ADJ
emaj-211	4	3	-	-	ADJ
emaj-211	4	4	structured	structured	ADJ
emaj-211	4	5	questionnaire	questionnaire	NOUN
emaj-211	4	6	has	have	AUX
emaj-211	4	7	been	be	AUX
emaj-211	4	8	developed	develop	VERB
emaj-211	4	9	to	to	PART
emaj-211	4	10	capture	capture	VERB
emaj-211	4	11	the	the	DET
emaj-211	4	12	market	market	NOUN
emaj-211	4	13	data	datum	NOUN
emaj-211	4	14	and	and	CCONJ
emaj-211	4	15	different	different	ADJ
emaj-211	4	16	descriptive	descriptive	ADJ
emaj-211	4	17	and	and	CCONJ
emaj-211	4	18	inferential	inferential	ADJ
emaj-211	4	19	statistical	statistical	ADJ
emaj-211	4	20	tools	tool	NOUN
emaj-211	4	21	have	have	AUX
emaj-211	4	22	been	be	AUX
emaj-211	4	23	used	use	VERB
emaj-211	4	24	to	to	PART
emaj-211	4	25	test	test	VERB
emaj-211	4	26	relevant	relevant	ADJ
emaj-211	4	27	hypotheses	hypothesis	NOUN
emaj-211	4	28	.	.	PUNCT
emaj-211	5	1	the	the	DET
emaj-211	5	2	findings	finding	NOUN
emaj-211	5	3	of	of	ADP
emaj-211	5	4	the	the	DET
emaj-211	5	5	study	study	NOUN
emaj-211	5	6	are	be	AUX
emaj-211	5	7	helpful	helpful	ADJ
emaj-211	5	8	for	for	SCONJ
emaj-211	5	9	the	the	DET
emaj-211	5	10	management	management	NOUN
emaj-211	5	11	accounting	accounting	NOUN
emaj-211	5	12	practitioners	practitioner	NOUN
emaj-211	5	13	,	,	PUNCT
emaj-211	5	14	academics	academic	NOUN
emaj-211	5	15	,	,	PUNCT
emaj-211	5	16	and	and	CCONJ
emaj-211	5	17	researchers	researcher	NOUN
emaj-211	5	18	to	to	PART
emaj-211	5	19	understand	understand	VERB
emaj-211	5	20	the	the	DET
emaj-211	5	21	current	current	ADJ
emaj-211	5	22	state	state	NOUN
emaj-211	5	23	of	of	ADP
emaj-211	5	24	management	management	NOUN
emaj-211	5	25	accounting	accounting	NOUN
emaj-211	5	26	practices	practice	NOUN
emaj-211	5	27	in	in	ADP
emaj-211	5	28	an	an	DET
emaj-211	5	29	emerging	emerge	VERB
emaj-211	5	30	market	market	NOUN
emaj-211	5	31	.	.	PUNCT
emaj-211	6	1	in	in	ADP
emaj-211	6	2	addition	addition	NOUN
emaj-211	6	3	,	,	PUNCT
emaj-211	6	4	the	the	DET
emaj-211	6	5	study	study	NOUN
emaj-211	6	6	brings	bring	VERB
emaj-211	6	7	an	an	DET
emaj-211	6	8	extension	extension	NOUN
emaj-211	6	9	to	to	ADP
emaj-211	6	10	existing	exist	VERB
emaj-211	6	11	literature	literature	NOUN
emaj-211	6	12	by	by	ADP
emaj-211	6	13	exploring	explore	VERB
emaj-211	6	14	potential	potential	ADJ
emaj-211	6	15	causal	causal	ADJ
emaj-211	6	16	relationship	relationship	NOUN
emaj-211	6	17	between	between	ADP
emaj-211	6	18	sophistication	sophistication	NOUN
emaj-211	6	19	in	in	ADP
emaj-211	6	20	applying	apply	VERB
emaj-211	6	21	management	management	NOUN
emaj-211	6	22	accounting	accounting	NOUN
emaj-211	6	23	tools	tool	NOUN
emaj-211	6	24	and	and	CCONJ
emaj-211	6	25	satisfaction	satisfaction	NOUN
emaj-211	6	26	of	of	ADP
emaj-211	6	27	management	management	NOUN
emaj-211	6	28	accounting	accounting	NOUN
emaj-211	6	29	practitioners	practitioner	NOUN
emaj-211	6	30	.	.	PUNCT
emaj-211	7	1	this	this	DET
emaj-211	7	2	study	study	NOUN
emaj-211	7	3	confirms	confirm	VERB
emaj-211	7	4	that	that	SCONJ
emaj-211	7	5	there	there	PRON
emaj-211	7	6	is	be	VERB
emaj-211	7	7	a	a	DET
emaj-211	7	8	missing	miss	VERB
emaj-211	7	9	link	link	NOUN
emaj-211	7	10	between	between	ADP
emaj-211	7	11	practitioners	practitioner	NOUN
emaj-211	7	12	’	'	PUNCT
emaj-211	7	13	satisfaction	satisfaction	NOUN
emaj-211	7	14	and	and	CCONJ
emaj-211	7	15	smap	smap	NOUN
emaj-211	7	16	.	.	PUNCT
emaj-211	8	1	it	it	PRON
emaj-211	8	2	gives	give	VERB
emaj-211	8	3	a	a	DET
emaj-211	8	4	signal	signal	NOUN
emaj-211	8	5	to	to	ADP
emaj-211	8	6	the	the	DET
emaj-211	8	7	market	market	NOUN
emaj-211	8	8	that	that	SCONJ
emaj-211	8	9	the	the	DET
emaj-211	8	10	critical	critical	ADJ
emaj-211	8	11	decision	decision	NOUN
emaj-211	8	12	-	-	PUNCT
emaj-211	8	13	making	make	VERB
emaj-211	8	14	process	process	NOUN
emaj-211	8	15	is	be	AUX
emaj-211	8	16	not	not	PART
emaj-211	8	17	supported	support	VERB
emaj-211	8	18	by	by	ADP
emaj-211	8	19	tactical	tactical	ADJ
emaj-211	8	20	exercises	exercise	NOUN
emaj-211	8	21	and	and	CCONJ
emaj-211	8	22	market	market	NOUN
emaj-211	8	23	lacks	lack	VERB
emaj-211	8	24	professionalism	professionalism	NOUN
emaj-211	8	25	greatly	greatly	ADV
emaj-211	8	26	which	which	PRON
emaj-211	8	27	may	may	AUX
emaj-211	8	28	act	act	VERB
emaj-211	8	29	as	as	ADP
emaj-211	8	30	an	an	DET
emaj-211	8	31	obstacle	obstacle	NOUN
emaj-211	8	32	to	to	PART
emaj-211	8	33	develop	develop	VERB
emaj-211	8	34	a	a	DET
emaj-211	8	35	competitive	competitive	ADJ
emaj-211	8	36	business	business	NOUN
emaj-211	8	37	environment	environment	NOUN
emaj-211	8	38	.	.	PUNCT
emaj-211	9	1	keywords	keyword	NOUN
emaj-211	9	2	:	:	PUNCT
emaj-211	9	3	accounting	accounting	NOUN
emaj-211	9	4	,	,	PUNCT
emaj-211	9	5	management	management	NOUN
emaj-211	9	6	accounting	accounting	NOUN
emaj-211	9	7	practices	practice	NOUN
emaj-211	9	8	,	,	PUNCT
emaj-211	9	9	emerging	emerge	VERB
emaj-211	9	10	market	market	NOUN
emaj-211	9	11	,	,	PUNCT
emaj-211	9	12	exploratory	exploratory	ADJ
emaj-211	9	13	research	research	NOUN
emaj-211	9	14	,	,	PUNCT
emaj-211	9	15	sophistication	sophistication	NOUN
emaj-211	9	16	new	new	ADJ
emaj-211	9	17	articles	article	NOUN
emaj-211	9	18	in	in	ADP
emaj-211	9	19	this	this	DET
emaj-211	9	20	journal	journal	NOUN
emaj-211	9	21	are	be	AUX
emaj-211	9	22	licensed	license	VERB
emaj-211	9	23	under	under	ADP
emaj-211	9	24	a	a	DET
emaj-211	9	25	creative	creative	ADJ
emaj-211	9	26	commons	common	NOUN
emaj-211	9	27	attribution	attribution	NOUN
emaj-211	9	28	3.0	3.0	NUM
emaj-211	9	29	united	unite	VERB
emaj-211	9	30	states	states	PROPN
emaj-211	9	31	license	license	NOUN
emaj-211	9	32	.	.	PUNCT
emaj-211	10	1	this	this	DET
emaj-211	10	2	journal	journal	NOUN
emaj-211	10	3	is	be	AUX
emaj-211	10	4	published	publish	VERB
emaj-211	10	5	by	by	ADP
emaj-211	10	6	the	the	DET
emaj-211	10	7	university	university	NOUN
emaj-211	10	8	library	library	NOUN
emaj-211	10	9	system	system	NOUN
emaj-211	10	10	of	of	ADP
emaj-211	10	11	the	the	DET
emaj-211	10	12	university	university	PROPN
emaj-211	10	13	of	of	ADP
emaj-211	10	14	pittsburgh	pittsburgh	PROPN
emaj-211	10	15	as	as	ADP
emaj-211	10	16	part	part	NOUN
emaj-211	10	17	of	of	ADP
emaj-211	10	18	its	its	PRON
emaj-211	10	19	d	d	NOUN
emaj-211	10	20	-	-	PUNCT
emaj-211	10	21	scribe	scribe	VERB
emaj-211	10	22	digital	digital	ADJ
emaj-211	10	23	publishing	publishing	NOUN
emaj-211	10	24	program	program	NOUN
emaj-211	10	25	,	,	PUNCT
emaj-211	10	26	and	and	CCONJ
emaj-211	10	27	is	be	AUX
emaj-211	10	28	cosponsored	cosponsor	VERB
emaj-211	10	29	by	by	ADP
emaj-211	10	30	the	the	DET
emaj-211	10	31	university	university	PROPN
emaj-211	10	32	of	of	ADP
emaj-211	10	33	pittsburgh	pittsburgh	PROPN
emaj-211	10	34	press	press	NOUN
emaj-211	10	35	.	.	PUNCT
emaj-211	11	1	volume	volume	NOUN
emaj-211	11	2	11	11	NUM
emaj-211	11	3	no	no	DET
emaj-211	11	4	1	1	NUM
emaj-211	11	5	(	(	PUNCT
emaj-211	11	6	2021	2021	NUM
emaj-211	11	7	)	)	PUNCT
emaj-211	11	8	|	|	ADV
emaj-211	11	9	issn	issn	VERB
emaj-211	11	10	2158	2158	NUM
emaj-211	11	11	-	-	SYM
emaj-211	11	12	8708	8708	NUM
emaj-211	11	13	(	(	PUNCT
emaj-211	11	14	online	online	NOUN
emaj-211	11	15	)	)	PUNCT
emaj-211	11	16	|	|	ADV
emaj-211	11	17	doi	doi	X
emaj-211	11	18	10.5195	10.5195	NUM
emaj-211	11	19	/	/	SYM
emaj-211	11	20	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	12	1	|	|	ADV
emaj-211	12	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	12	3	|	|	ADV
emaj-211	12	4	mailto:nikhil@ewubd.edu	mailto:nikhil@ewubd.edu	VERB
emaj-211	12	5	mailto:mahoque@du.ac.bd	mailto:mahoque@du.ac.bd	VERB
emaj-211	12	6	mailto:mahmuda.akter.du@gmail.com	mailto:mahmuda.akter.du@gmail.com	PROPN
emaj-211	12	7	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-211	12	8	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-211	12	9	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-211	13	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-211	13	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-211	13	3	volume	volume	NOUN
emaj-211	13	4	11	11	NUM
emaj-211	13	5	no	no	DET
emaj-211	13	6	1	1	NUM
emaj-211	13	7	(	(	PUNCT
emaj-211	13	8	2021	2021	NUM
emaj-211	13	9	)	)	PUNCT
emaj-211	13	10	|	|	ADV
emaj-211	13	11	issn	issn	VERB
emaj-211	13	12	2158	2158	NUM
emaj-211	13	13	-	-	SYM
emaj-211	13	14	8708	8708	NUM
emaj-211	13	15	(	(	PUNCT
emaj-211	13	16	online	online	NOUN
emaj-211	13	17	)	)	PUNCT
emaj-211	13	18	|	|	ADV
emaj-211	13	19	doi	doi	X
emaj-211	13	20	10.5195	10.5195	NUM
emaj-211	13	21	/	/	SYM
emaj-211	13	22	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	13	23	|	|	ADV
emaj-211	13	24	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	13	25	factors	factor	NOUN
emaj-211	13	26	influencing	influence	VERB
emaj-211	13	27	the	the	DET
emaj-211	13	28	choice	choice	NOUN
emaj-211	13	29	of	of	ADP
emaj-211	13	30	sophisticated	sophisticated	ADJ
emaj-211	13	31	management	management	NOUN
emaj-211	13	32	accounting	accounting	NOUN
emaj-211	13	33	practices	practice	NOUN
emaj-211	13	34	exploratory	exploratory	ADJ
emaj-211	13	35	evidence	evidence	NOUN
emaj-211	13	36	from	from	ADP
emaj-211	13	37	an	an	DET
emaj-211	13	38	emerging	emerge	VERB
emaj-211	13	39	market	market	NOUN
emaj-211	13	40	page	page	NOUN
emaj-211	13	41	|2|	|2|	ADJ
emaj-211	13	42	emerging	emerge	VERB
emaj-211	13	43	markets	market	NOUN
emaj-211	13	44	journal	journal	NOUN
emaj-211	13	45	factors	factor	NOUN
emaj-211	13	46	influencing	influence	VERB
emaj-211	13	47	the	the	DET
emaj-211	13	48	choice	choice	NOUN
emaj-211	13	49	of	of	ADP
emaj-211	13	50	sophisticated	sophisticated	ADJ
emaj-211	13	51	management	management	NOUN
emaj-211	13	52	accounting	accounting	NOUN
emaj-211	13	53	practices	practice	NOUN
emaj-211	13	54	exploratory	exploratory	ADJ
emaj-211	13	55	evidence	evidence	NOUN
emaj-211	13	56	from	from	ADP
emaj-211	13	57	an	an	DET
emaj-211	13	58	emerging	emerge	VERB
emaj-211	13	59	market	market	NOUN
emaj-211	13	60	nikhil	nikhil	PROPN
emaj-211	13	61	chandra	chandra	PROPN
emaj-211	13	62	shil	shil	PROPN
emaj-211	13	63	mahfuzul	mahfuzul	PROPN
emaj-211	13	64	hoque	hoque	NOUN
emaj-211	13	65	mahmuda	mahmuda	PROPN
emaj-211	13	66	akter	akter	PROPN
emaj-211	13	67	i.	i.	PROPN
emaj-211	13	68	introduction	introduction	NOUN
emaj-211	13	69	from	from	ADP
emaj-211	13	70	its	its	PRON
emaj-211	13	71	very	very	ADV
emaj-211	13	72	inception	inception	NOUN
emaj-211	13	73	,	,	PUNCT
emaj-211	13	74	management	management	NOUN
emaj-211	13	75	accounting	accounting	NOUN
emaj-211	13	76	,	,	PUNCT
emaj-211	13	77	as	as	ADP
emaj-211	13	78	an	an	DET
emaj-211	13	79	offspring	offspring	NOUN
emaj-211	13	80	of	of	ADP
emaj-211	13	81	accounting	accounting	NOUN
emaj-211	13	82	,	,	PUNCT
emaj-211	13	83	is	be	AUX
emaj-211	13	84	serving	serve	VERB
emaj-211	13	85	the	the	DET
emaj-211	13	86	decision	decision	NOUN
emaj-211	13	87	-	-	PUNCT
emaj-211	13	88	making	make	VERB
emaj-211	13	89	needs	need	NOUN
emaj-211	13	90	of	of	ADP
emaj-211	13	91	internal	internal	ADJ
emaj-211	13	92	management	management	NOUN
emaj-211	13	93	.	.	PUNCT
emaj-211	14	1	on	on	ADP
emaj-211	14	2	its	its	PRON
emaj-211	14	3	way	way	NOUN
emaj-211	14	4	,	,	PUNCT
emaj-211	14	5	management	management	NOUN
emaj-211	14	6	accounting	accounting	NOUN
emaj-211	14	7	has	have	AUX
emaj-211	14	8	changed	change	VERB
emaj-211	14	9	every	every	DET
emaj-211	14	10	now	now	ADV
emaj-211	14	11	and	and	CCONJ
emaj-211	14	12	then	then	ADV
emaj-211	14	13	as	as	ADP
emaj-211	14	14	a	a	DET
emaj-211	14	15	response	response	NOUN
emaj-211	14	16	to	to	ADP
emaj-211	14	17	changing	change	VERB
emaj-211	14	18	requirements	requirement	NOUN
emaj-211	14	19	of	of	ADP
emaj-211	14	20	the	the	DET
emaj-211	14	21	decision	decision	NOUN
emaj-211	14	22	makers	maker	NOUN
emaj-211	14	23	and	and	CCONJ
emaj-211	14	24	thus	thus	ADV
emaj-211	14	25	management	management	NOUN
emaj-211	14	26	accounting	accounting	NOUN
emaj-211	14	27	practices	practice	NOUN
emaj-211	14	28	do	do	AUX
emaj-211	14	29	not	not	PART
emaj-211	14	30	take	take	VERB
emaj-211	14	31	a	a	DET
emaj-211	14	32	particular	particular	ADJ
emaj-211	14	33	shape	shape	NOUN
emaj-211	14	34	.	.	PUNCT
emaj-211	15	1	management	management	NOUN
emaj-211	15	2	accounting	accounting	NOUN
emaj-211	15	3	practices	practice	NOUN
emaj-211	15	4	combine	combine	VERB
emaj-211	15	5	a	a	DET
emaj-211	15	6	variety	variety	NOUN
emaj-211	15	7	of	of	ADP
emaj-211	15	8	methods	method	NOUN
emaj-211	15	9	,	,	PUNCT
emaj-211	15	10	specially	specially	ADV
emaj-211	15	11	considered	consider	VERB
emaj-211	15	12	for	for	SCONJ
emaj-211	15	13	manufacturing	manufacture	VERB
emaj-211	15	14	businesses	business	NOUN
emaj-211	15	15	to	to	PART
emaj-211	15	16	support	support	VERB
emaj-211	15	17	the	the	DET
emaj-211	15	18	organization	organization	NOUN
emaj-211	15	19	’s	’s	PART
emaj-211	15	20	infrastructure	infrastructure	NOUN
emaj-211	15	21	and	and	CCONJ
emaj-211	15	22	management	management	NOUN
emaj-211	15	23	accounting	accounting	NOUN
emaj-211	15	24	processes	process	NOUN
emaj-211	15	25	(	(	PUNCT
emaj-211	15	26	ittner	ittner	NOUN
emaj-211	15	27	and	and	CCONJ
emaj-211	15	28	larcker	larcker	NOUN
emaj-211	15	29	,	,	PUNCT
emaj-211	15	30	2002	2002	NUM
emaj-211	15	31	)	)	PUNCT
emaj-211	15	32	.	.	PUNCT
emaj-211	16	1	companies	company	NOUN
emaj-211	16	2	in	in	ADP
emaj-211	16	3	recent	recent	ADJ
emaj-211	16	4	days	day	NOUN
emaj-211	16	5	work	work	VERB
emaj-211	16	6	in	in	ADP
emaj-211	16	7	a	a	DET
emaj-211	16	8	very	very	ADV
emaj-211	16	9	highly	highly	ADV
emaj-211	16	10	competitive	competitive	ADJ
emaj-211	16	11	business	business	NOUN
emaj-211	16	12	environment	environment	NOUN
emaj-211	16	13	driven	drive	VERB
emaj-211	16	14	by	by	ADP
emaj-211	16	15	mostly	mostly	ADV
emaj-211	16	16	unknown	unknown	ADJ
emaj-211	16	17	challenges	challenge	NOUN
emaj-211	16	18	and	and	CCONJ
emaj-211	16	19	changes	change	NOUN
emaj-211	16	20	.	.	PUNCT
emaj-211	17	1	deregulation	deregulation	NOUN
emaj-211	17	2	by	by	ADP
emaj-211	17	3	encouraging	encourage	VERB
emaj-211	17	4	private	private	ADJ
emaj-211	17	5	investments	investment	NOUN
emaj-211	17	6	through	through	ADP
emaj-211	17	7	privatization	privatization	NOUN
emaj-211	17	8	,	,	PUNCT
emaj-211	17	9	borderless	borderless	ADJ
emaj-211	17	10	competition	competition	NOUN
emaj-211	17	11	through	through	ADP
emaj-211	17	12	highly	highly	ADV
emaj-211	17	13	decentralized	decentralize	VERB
emaj-211	17	14	corporate	corporate	ADJ
emaj-211	17	15	structure	structure	NOUN
emaj-211	17	16	,	,	PUNCT
emaj-211	17	17	shortening	shortening	NOUN
emaj-211	17	18	product	product	NOUN
emaj-211	17	19	life	life	NOUN
emaj-211	17	20	cycle	cycle	NOUN
emaj-211	17	21	due	due	ADP
emaj-211	17	22	to	to	ADP
emaj-211	17	23	rapid	rapid	ADJ
emaj-211	17	24	change	change	NOUN
emaj-211	17	25	in	in	ADP
emaj-211	17	26	customers	customer	NOUN
emaj-211	17	27	’	’	PART
emaj-211	17	28	tastes	taste	NOUN
emaj-211	17	29	and	and	CCONJ
emaj-211	17	30	requirements	requirement	NOUN
emaj-211	17	31	,	,	PUNCT
emaj-211	17	32	serious	serious	ADJ
emaj-211	17	33	dependency	dependency	NOUN
emaj-211	17	34	on	on	ADP
emaj-211	17	35	cost	cost	NOUN
emaj-211	17	36	effective	effective	ADJ
emaj-211	17	37	information	information	NOUN
emaj-211	17	38	and	and	CCONJ
emaj-211	17	39	production	production	NOUN
emaj-211	17	40	technologies	technology	NOUN
emaj-211	17	41	,	,	PUNCT
emaj-211	17	42	and	and	CCONJ
emaj-211	17	43	impact	impact	NOUN
emaj-211	17	44	of	of	ADP
emaj-211	17	45	disruptive	disruptive	ADJ
emaj-211	17	46	technology	technology	NOUN
emaj-211	17	47	like	like	ADP
emaj-211	17	48	data	data	NOUN
emaj-211	17	49	analytics	analytic	NOUN
emaj-211	17	50	,	,	PUNCT
emaj-211	17	51	business	business	NOUN
emaj-211	17	52	analytics	analytic	NOUN
emaj-211	17	53	,	,	PUNCT
emaj-211	17	54	blockchain	blockchain	NOUN
emaj-211	17	55	,	,	PUNCT
emaj-211	17	56	artificial	artificial	ADJ
emaj-211	17	57	and	and	CCONJ
emaj-211	17	58	business	business	NOUN
emaj-211	17	59	intelligence	intelligence	NOUN
emaj-211	17	60	,	,	PUNCT
emaj-211	17	61	robotics	robotic	NOUN
emaj-211	17	62	,	,	PUNCT
emaj-211	17	63	machine	machine	NOUN
emaj-211	17	64	learning	learning	NOUN
emaj-211	17	65	etc	etc	X
emaj-211	17	66	.	.	X
emaj-211	17	67	have	have	AUX
emaj-211	17	68	triggered	trigger	VERB
emaj-211	17	69	firms	firm	NOUN
emaj-211	17	70	from	from	ADP
emaj-211	17	71	behind	behind	ADV
emaj-211	17	72	to	to	PART
emaj-211	17	73	implement	implement	VERB
emaj-211	17	74	sophisticated	sophisticated	ADJ
emaj-211	17	75	management	management	NOUN
emaj-211	17	76	accounting	accounting	NOUN
emaj-211	17	77	systems	system	NOUN
emaj-211	17	78	which	which	PRON
emaj-211	17	79	may	may	AUX
emaj-211	17	80	accommodate	accommodate	VERB
emaj-211	17	81	any	any	DET
emaj-211	17	82	level	level	NOUN
emaj-211	17	83	of	of	ADP
emaj-211	17	84	difficulties	difficulty	NOUN
emaj-211	17	85	with	with	ADP
emaj-211	17	86	the	the	DET
emaj-211	17	87	provision	provision	NOUN
emaj-211	17	88	of	of	ADP
emaj-211	17	89	generating	generate	VERB
emaj-211	17	90	accurate	accurate	ADJ
emaj-211	17	91	data	datum	NOUN
emaj-211	17	92	at	at	ADP
emaj-211	17	93	desired	desire	VERB
emaj-211	17	94	level	level	NOUN
emaj-211	17	95	.	.	PUNCT
emaj-211	18	1	due	due	ADP
emaj-211	18	2	to	to	ADP
emaj-211	18	3	this	this	DET
emaj-211	18	4	revision	revision	NOUN
emaj-211	18	5	in	in	ADP
emaj-211	18	6	perception	perception	NOUN
emaj-211	18	7	which	which	PRON
emaj-211	18	8	resembles	resemble	VERB
emaj-211	18	9	to	to	ADP
emaj-211	18	10	practices	practice	NOUN
emaj-211	18	11	,	,	PUNCT
emaj-211	18	12	the	the	DET
emaj-211	18	13	job	job	NOUN
emaj-211	18	14	profile	profile	NOUN
emaj-211	18	15	of	of	ADP
emaj-211	18	16	management	management	NOUN
emaj-211	18	17	accountants	accountant	NOUN
emaj-211	18	18	does	do	AUX
emaj-211	18	19	n’t	not	PART
emaj-211	18	20	follow	follow	VERB
emaj-211	18	21	traditional	traditional	ADJ
emaj-211	18	22	bean	bean	NOUN
emaj-211	18	23	counter	counter	PROPN
emaj-211	18	24	model	model	NOUN
emaj-211	18	25	(	(	PUNCT
emaj-211	18	26	rieg	rieg	NOUN
emaj-211	18	27	,	,	PUNCT
emaj-211	18	28	2018	2018	NUM
emaj-211	18	29	)	)	PUNCT
emaj-211	18	30	,	,	PUNCT
emaj-211	18	31	rather	rather	ADV
emaj-211	18	32	replaced	replace	VERB
emaj-211	18	33	with	with	ADP
emaj-211	18	34	business	business	NOUN
emaj-211	18	35	partner	partner	NOUN
emaj-211	18	36	model	model	NOUN
emaj-211	18	37	,	,	PUNCT
emaj-211	18	38	by	by	ADP
emaj-211	18	39	taking	take	VERB
emaj-211	18	40	a	a	DET
emaj-211	18	41	more	more	ADV
emaj-211	18	42	active	active	ADJ
emaj-211	18	43	role	role	NOUN
emaj-211	18	44	in	in	ADP
emaj-211	18	45	the	the	DET
emaj-211	18	46	decision	decision	NOUN
emaj-211	18	47	making	make	VERB
emaj-211	18	48	processes	process	NOUN
emaj-211	18	49	of	of	ADP
emaj-211	18	50	organizations	organization	NOUN
emaj-211	18	51	(	(	PUNCT
emaj-211	18	52	jørgensen	jørgensen	PROPN
emaj-211	18	53	and	and	CCONJ
emaj-211	18	54	messner	messner	NOUN
emaj-211	18	55	,	,	PUNCT
emaj-211	18	56	2010	2010	NUM
emaj-211	18	57	)	)	PUNCT
emaj-211	18	58	.	.	PUNCT
emaj-211	19	1	research	research	NOUN
emaj-211	19	2	works	work	NOUN
emaj-211	19	3	published	publish	VERB
emaj-211	19	4	in	in	ADP
emaj-211	19	5	leading	lead	VERB
emaj-211	19	6	business	business	NOUN
emaj-211	19	7	journals	journal	NOUN
emaj-211	19	8	give	give	VERB
emaj-211	19	9	the	the	DET
emaj-211	19	10	testimony	testimony	NOUN
emaj-211	19	11	of	of	ADP
emaj-211	19	12	innovations	innovation	NOUN
emaj-211	19	13	and	and	CCONJ
emaj-211	19	14	applications	application	NOUN
emaj-211	19	15	of	of	ADP
emaj-211	19	16	sophisticated	sophisticated	ADJ
emaj-211	19	17	management	management	NOUN
emaj-211	19	18	accounting	accounting	NOUN
emaj-211	19	19	tools	tool	NOUN
emaj-211	19	20	supporting	support	VERB
emaj-211	19	21	this	this	DET
emaj-211	19	22	revised	revise	VERB
emaj-211	19	23	role	role	NOUN
emaj-211	19	24	of	of	ADP
emaj-211	19	25	management	management	NOUN
emaj-211	19	26	accountants	accountant	NOUN
emaj-211	19	27	.	.	PUNCT
emaj-211	20	1	there	there	PRON
emaj-211	20	2	was	be	VERB
emaj-211	20	3	a	a	DET
emaj-211	20	4	significant	significant	ADJ
emaj-211	20	5	downturn	downturn	NOUN
emaj-211	20	6	in	in	ADP
emaj-211	20	7	research	research	NOUN
emaj-211	20	8	and	and	CCONJ
emaj-211	20	9	eventual	eventual	ADJ
emaj-211	20	10	diffusion	diffusion	NOUN
emaj-211	20	11	of	of	ADP
emaj-211	20	12	management	management	NOUN
emaj-211	20	13	accounting	accounting	NOUN
emaj-211	20	14	practices	practice	NOUN
emaj-211	20	15	after	after	ADP
emaj-211	20	16	1925	1925	NUM
emaj-211	20	17	(	(	PUNCT
emaj-211	20	18	kaplan	kaplan	PROPN
emaj-211	20	19	,	,	PUNCT
emaj-211	20	20	1984	1984	NUM
emaj-211	20	21	)	)	PUNCT
emaj-211	20	22	.	.	PUNCT
emaj-211	21	1	johnson	johnson	PROPN
emaj-211	21	2	and	and	CCONJ
emaj-211	21	3	kaplan	kaplan	PROPN
emaj-211	21	4	(	(	PUNCT
emaj-211	21	5	1987	1987	NUM
emaj-211	21	6	)	)	PUNCT
emaj-211	21	7	held	hold	VERB
emaj-211	21	8	management	management	NOUN
emaj-211	21	9	accounting	accounting	NOUN
emaj-211	21	10	practitioners	practitioner	NOUN
emaj-211	21	11	and	and	CCONJ
emaj-211	21	12	researchers	researcher	NOUN
emaj-211	21	13	responsible	responsible	ADJ
emaj-211	21	14	for	for	ADP
emaj-211	21	15	their	their	PRON
emaj-211	21	16	unknown	unknown	ADJ
emaj-211	21	17	reluctance	reluctance	NOUN
emaj-211	21	18	in	in	ADP
emaj-211	21	19	bringing	bring	VERB
emaj-211	21	20	sophisticated	sophisticated	ADJ
emaj-211	21	21	tools	tool	NOUN
emaj-211	21	22	in	in	ADP
emaj-211	21	23	the	the	DET
emaj-211	21	24	field	field	NOUN
emaj-211	21	25	of	of	ADP
emaj-211	21	26	management	management	NOUN
emaj-211	21	27	accounting	accounting	NOUN
emaj-211	21	28	.	.	PUNCT
emaj-211	22	1	these	these	DET
emaj-211	22	2	criticisms	criticism	NOUN
emaj-211	22	3	acted	act	VERB
emaj-211	22	4	as	as	ADP
emaj-211	22	5	strong	strong	ADJ
emaj-211	22	6	motivator	motivator	NOUN
emaj-211	22	7	which	which	PRON
emaj-211	22	8	is	be	AUX
emaj-211	22	9	reflected	reflect	VERB
emaj-211	22	10	in	in	ADP
emaj-211	22	11	the	the	DET
emaj-211	22	12	development	development	NOUN
emaj-211	22	13	of	of	ADP
emaj-211	22	14	innovative	innovative	ADJ
emaj-211	22	15	tools	tool	NOUN
emaj-211	22	16	in	in	ADP
emaj-211	22	17	the	the	DET
emaj-211	22	18	field	field	NOUN
emaj-211	22	19	of	of	ADP
emaj-211	22	20	management	management	NOUN
emaj-211	22	21	accounting	account	VERB
emaj-211	22	22	across	across	ADP
emaj-211	22	23	a	a	DET
emaj-211	22	24	range	range	NOUN
emaj-211	22	25	of	of	ADP
emaj-211	22	26	industries	industry	NOUN
emaj-211	22	27	within	within	ADP
emaj-211	22	28	next	next	ADJ
emaj-211	22	29	few	few	ADJ
emaj-211	22	30	decades	decade	NOUN
emaj-211	22	31	.	.	PUNCT
emaj-211	23	1	from	from	ADP
emaj-211	23	2	late	late	ADJ
emaj-211	23	3	80s	80	NOUN
emaj-211	23	4	,	,	PUNCT
emaj-211	23	5	different	different	ADJ
emaj-211	23	6	sophisticated	sophisticated	ADJ
emaj-211	23	7	tools	tool	NOUN
emaj-211	23	8	have	have	AUX
emaj-211	23	9	been	be	AUX
emaj-211	23	10	developed	develop	VERB
emaj-211	23	11	in	in	ADP
emaj-211	23	12	the	the	DET
emaj-211	23	13	field	field	NOUN
emaj-211	23	14	and	and	CCONJ
emaj-211	23	15	highly	highly	ADV
emaj-211	23	16	diffused	diffuse	VERB
emaj-211	23	17	which	which	PRON
emaj-211	23	18	gives	give	VERB
emaj-211	23	19	management	management	NOUN
emaj-211	23	20	accounting	accounting	NOUN
emaj-211	23	21	practitioners	practitioner	NOUN
emaj-211	23	22	a	a	DET
emaj-211	23	23	revised	revise	VERB
emaj-211	23	24	role	role	NOUN
emaj-211	23	25	from	from	ADP
emaj-211	23	26	simple	simple	ADJ
emaj-211	23	27	cost	cost	NOUN
emaj-211	23	28	focus	focus	NOUN
emaj-211	23	29	to	to	ADP
emaj-211	23	30	forward	forward	ADV
emaj-211	23	31	-	-	PUNCT
emaj-211	23	32	looking	look	VERB
emaj-211	23	33	perspective	perspective	NOUN
emaj-211	23	34	(	(	PUNCT
emaj-211	23	35	fullerton	fullerton	PROPN
emaj-211	23	36	and	and	CCONJ
emaj-211	23	37	mcwatters	mcwatter	NOUN
emaj-211	23	38	,	,	PUNCT
emaj-211	23	39	2002	2002	NUM
emaj-211	23	40	;	;	PUNCT
emaj-211	23	41	haldma	haldma	NOUN
emaj-211	23	42	and	and	CCONJ
emaj-211	23	43	laats	laat	NOUN
emaj-211	23	44	,	,	PUNCT
emaj-211	23	45	2002	2002	NUM
emaj-211	23	46	)	)	PUNCT
emaj-211	23	47	.	.	PUNCT
emaj-211	24	1	by	by	ADP
emaj-211	24	2	the	the	DET
emaj-211	24	3	time	time	NOUN
emaj-211	24	4	,	,	PUNCT
emaj-211	24	5	international	international	PROPN
emaj-211	24	6	federation	federation	PROPN
emaj-211	24	7	of	of	ADP
emaj-211	24	8	accountants	accountant	NOUN
emaj-211	24	9	ifac	ifac	NOUN
emaj-211	24	10	(	(	PUNCT
emaj-211	24	11	1998	1998	NUM
emaj-211	24	12	)	)	PUNCT
emaj-211	24	13	comes	come	VERB
emaj-211	24	14	with	with	ADP
emaj-211	24	15	a	a	DET
emaj-211	24	16	discussion	discussion	NOUN
emaj-211	24	17	on	on	ADP
emaj-211	24	18	explaining	explain	VERB
emaj-211	24	19	the	the	DET
emaj-211	24	20	evolution	evolution	NOUN
emaj-211	24	21	of	of	ADP
emaj-211	24	22	management	management	NOUN
emaj-211	24	23	accounting	account	VERB
emaj-211	24	24	in	in	ADP
emaj-211	24	25	a	a	DET
emaj-211	24	26	framework	framework	NOUN
emaj-211	24	27	with	with	ADP
emaj-211	24	28	four	four	NUM
emaj-211	24	29	stages	stage	NOUN
emaj-211	24	30	.	.	PUNCT
emaj-211	25	1	initial	initial	ADJ
emaj-211	25	2	focus	focus	NOUN
emaj-211	25	3	of	of	ADP
emaj-211	25	4	management	management	NOUN
emaj-211	25	5	accountants	accountant	NOUN
emaj-211	25	6	was	be	AUX
emaj-211	25	7	limited	limit	VERB
emaj-211	25	8	to	to	PART
emaj-211	25	9	cost	cost	VERB
emaj-211	25	10	determination	determination	NOUN
emaj-211	25	11	whereby	whereby	SCONJ
emaj-211	25	12	the	the	DET
emaj-211	25	13	role	role	NOUN
emaj-211	25	14	of	of	ADP
emaj-211	25	15	management	management	NOUN
emaj-211	25	16	accountants	accountant	NOUN
emaj-211	25	17	was	be	AUX
emaj-211	25	18	simply	simply	ADV
emaj-211	25	19	clerical	clerical	ADJ
emaj-211	25	20	and	and	CCONJ
emaj-211	25	21	gradually	gradually	ADV
emaj-211	25	22	the	the	DET
emaj-211	25	23	focus	focus	NOUN
emaj-211	25	24	moves	move	VERB
emaj-211	25	25	to	to	ADP
emaj-211	25	26	the	the	DET
emaj-211	25	27	creation	creation	NOUN
emaj-211	25	28	of	of	ADP
emaj-211	25	29	values	value	NOUN
emaj-211	25	30	for	for	ADP
emaj-211	25	31	the	the	DET
emaj-211	25	32	customers	customer	NOUN
emaj-211	25	33	which	which	PRON
emaj-211	25	34	leaves	leave	VERB
emaj-211	25	35	the	the	DET
emaj-211	25	36	ultimate	ultimate	ADJ
emaj-211	25	37	goal	goal	NOUN
emaj-211	25	38	of	of	ADP
emaj-211	25	39	management	management	NOUN
emaj-211	25	40	accounting	account	VERB
emaj-211	25	41	as	as	ADP
emaj-211	25	42	strategic	strategic	ADJ
emaj-211	25	43	.	.	PUNCT
emaj-211	26	1	ittner	ittner	NOUN
emaj-211	26	2	and	and	CCONJ
emaj-211	26	3	larcker	larcker	NOUN
emaj-211	26	4	(	(	PUNCT
emaj-211	26	5	2001	2001	NUM
emaj-211	26	6	)	)	PUNCT
emaj-211	26	7	,	,	PUNCT
emaj-211	26	8	very	very	ADV
emaj-211	26	9	rightly	rightly	ADV
emaj-211	26	10	supported	support	VERB
emaj-211	26	11	this	this	PRON
emaj-211	26	12	by	by	ADP
emaj-211	26	13	arguing	argue	VERB
emaj-211	26	14	that	that	SCONJ
emaj-211	26	15	“	"	PUNCT
emaj-211	26	16	companies	company	NOUN
emaj-211	26	17	increasingly	increasingly	ADV
emaj-211	26	18	are	be	AUX
emaj-211	26	19	integrating	integrate	VERB
emaj-211	26	20	various	various	ADJ
emaj-211	26	21	[	[	X
emaj-211	26	22	innovative	innovative	ADJ
emaj-211	26	23	]	]	PUNCT
emaj-211	26	24	practices	practice	NOUN
emaj-211	26	25	using	use	VERB
emaj-211	26	26	a	a	DET
emaj-211	26	27	comprehensive	comprehensive	ADJ
emaj-211	26	28	‘	'	PUNCT
emaj-211	26	29	value	value	NOUN
emaj-211	26	30	-	-	PUNCT
emaj-211	26	31	based	base	VERB
emaj-211	26	32	management	management	NOUN
emaj-211	26	33	’	'	PUNCT
emaj-211	26	34	…	…	PUNCT
emaj-211	26	35	.framework	.framework	NOUN
emaj-211	26	36	”	"	PUNCT
emaj-211	26	37	.	.	PUNCT
emaj-211	27	1	innovations	innovation	NOUN
emaj-211	27	2	and	and	CCONJ
emaj-211	27	3	subsequent	subsequent	ADJ
emaj-211	27	4	diffusion	diffusion	NOUN
emaj-211	27	5	of	of	ADP
emaj-211	27	6	innovative	innovative	ADJ
emaj-211	27	7	tools	tool	NOUN
emaj-211	27	8	in	in	ADP
emaj-211	27	9	practice	practice	NOUN
emaj-211	27	10	requires	require	VERB
emaj-211	27	11	supportive	supportive	ADJ
emaj-211	27	12	environment	environment	NOUN
emaj-211	27	13	characterized	characterize	VERB
emaj-211	27	14	by	by	ADP
emaj-211	27	15	some	some	DET
emaj-211	27	16	sweetener	sweetener	NOUN
emaj-211	27	17	.	.	PUNCT
emaj-211	28	1	to	to	PART
emaj-211	28	2	explore	explore	VERB
emaj-211	28	3	motivating	motivating	NOUN
emaj-211	28	4	factors	factor	NOUN
emaj-211	28	5	behind	behind	ADP
emaj-211	28	6	the	the	DET
emaj-211	28	7	choice	choice	NOUN
emaj-211	28	8	of	of	ADP
emaj-211	28	9	sophisticated	sophisticated	ADJ
emaj-211	28	10	tools	tool	NOUN
emaj-211	28	11	surrounding	surround	VERB
emaj-211	28	12	management	management	NOUN
emaj-211	28	13	accounting	accounting	NOUN
emaj-211	28	14	practices	practice	NOUN
emaj-211	28	15	,	,	PUNCT
emaj-211	28	16	the	the	DET
emaj-211	28	17	researchers	researcher	NOUN
emaj-211	28	18	should	should	AUX
emaj-211	28	19	be	be	AUX
emaj-211	28	20	guided	guide	VERB
emaj-211	28	21	by	by	ADP
emaj-211	28	22	contingency	contingency	NOUN
emaj-211	28	23	approach	approach	NOUN
emaj-211	28	24	(	(	PUNCT
emaj-211	28	25	langfield	langfield	NOUN
emaj-211	28	26	-	-	PUNCT
emaj-211	28	27	smith	smith	NOUN
emaj-211	28	28	,	,	PUNCT
emaj-211	28	29	1997	1997	NUM
emaj-211	28	30	;	;	PUNCT
emaj-211	28	31	chenhall	chenhall	NOUN
emaj-211	28	32	,	,	PUNCT
emaj-211	28	33	2003	2003	NUM
emaj-211	28	34	)	)	PUNCT
emaj-211	28	35	.	.	PUNCT
emaj-211	29	1	this	this	DET
emaj-211	29	2	approach	approach	NOUN
emaj-211	29	3	assumes	assume	VERB
emaj-211	29	4	that	that	SCONJ
emaj-211	29	5	there	there	PRON
emaj-211	29	6	is	be	VERB
emaj-211	29	7	no	no	DET
emaj-211	29	8	universally	universally	ADV
emaj-211	29	9	accepted	accept	VERB
emaj-211	29	10	modality	modality	NOUN
emaj-211	29	11	of	of	ADP
emaj-211	29	12	practices	practice	NOUN
emaj-211	29	13	and	and	CCONJ
emaj-211	29	14	every	every	DET
emaj-211	29	15	action	action	NOUN
emaj-211	29	16	depends	depend	VERB
emaj-211	29	17	on	on	ADP
emaj-211	29	18	some	some	DET
emaj-211	29	19	internal	internal	ADJ
emaj-211	29	20	and	and	CCONJ
emaj-211	29	21	external	external	ADJ
emaj-211	29	22	contingent	contingent	ADJ
emaj-211	29	23	factors	factor	NOUN
emaj-211	29	24	.	.	PUNCT
emaj-211	30	1	this	this	DET
emaj-211	30	2	study	study	NOUN
emaj-211	30	3	has	have	AUX
emaj-211	30	4	taken	take	VERB
emaj-211	30	5	a	a	DET
emaj-211	30	6	positivistic	positivistic	ADJ
emaj-211	30	7	approach	approach	NOUN
emaj-211	30	8	in	in	ADP
emaj-211	30	9	exploring	explore	VERB
emaj-211	30	10	the	the	DET
emaj-211	30	11	factors	factor	NOUN
emaj-211	30	12	that	that	PRON
emaj-211	30	13	may	may	AUX
emaj-211	30	14	affect	affect	VERB
emaj-211	30	15	the	the	DET
emaj-211	30	16	choice	choice	NOUN
emaj-211	30	17	of	of	ADP
emaj-211	30	18	smap	smap	NOUN
emaj-211	30	19	in	in	ADP
emaj-211	30	20	an	an	DET
emaj-211	30	21	emerging	emerge	VERB
emaj-211	30	22	economy	economy	NOUN
emaj-211	30	23	,	,	PUNCT
emaj-211	30	24	bangladesh	bangladesh	PROPN
emaj-211	30	25	.	.	PUNCT
emaj-211	31	1	the	the	DET
emaj-211	31	2	researchers	researcher	NOUN
emaj-211	31	3	are	be	AUX
emaj-211	31	4	motivated	motivated	ADJ
emaj-211	31	5	to	to	PART
emaj-211	31	6	carry	carry	VERB
emaj-211	31	7	out	out	ADP
emaj-211	31	8	such	such	ADJ
emaj-211	31	9	research	research	NOUN
emaj-211	31	10	from	from	ADP
emaj-211	31	11	the	the	DET
emaj-211	31	12	postulate	postulate	NOUN
emaj-211	31	13	of	of	ADP
emaj-211	31	14	ittner	ittner	NOUN
emaj-211	31	15	and	and	CCONJ
emaj-211	31	16	larker	larker	ADJ
emaj-211	31	17	(	(	PUNCT
emaj-211	31	18	2002	2002	NUM
emaj-211	31	19	)	)	PUNCT
emaj-211	31	20	which	which	PRON
emaj-211	31	21	is	be	AUX
emaj-211	31	22	“	"	PUNCT
emaj-211	31	23	it	it	PRON
emaj-211	31	24	is	be	AUX
emaj-211	31	25	difficult	difficult	ADJ
emaj-211	31	26	to	to	PART
emaj-211	31	27	imagine	imagine	VERB
emaj-211	31	28	how	how	SCONJ
emaj-211	31	29	research	research	NOUN
emaj-211	31	30	in	in	ADP
emaj-211	31	31	an	an	DET
emaj-211	31	32	applied	apply	VERB
emaj-211	31	33	discipline	discipline	NOUN
emaj-211	31	34	such	such	ADJ
emaj-211	31	35	as	as	ADP
emaj-211	31	36	management	management	NOUN
emaj-211	31	37	accounting	accounting	NOUN
emaj-211	31	38	could	could	AUX
emaj-211	31	39	evolve	evolve	VERB
emaj-211	31	40	without	without	ADP
emaj-211	31	41	the	the	DET
emaj-211	31	42	benefit	benefit	NOUN
emaj-211	31	43	of	of	ADP
emaj-211	31	44	detailed	detailed	ADJ
emaj-211	31	45	examination	examination	NOUN
emaj-211	31	46	of	of	ADP
emaj-211	31	47	actual	actual	ADJ
emaj-211	31	48	practice	practice	NOUN
emaj-211	31	49	”	"	PUNCT
emaj-211	31	50	.	.	PUNCT
emaj-211	32	1	to	to	PART
emaj-211	32	2	explore	explore	VERB
emaj-211	32	3	the	the	DET
emaj-211	32	4	benefit	benefit	NOUN
emaj-211	32	5	of	of	ADP
emaj-211	32	6	actual	actual	ADJ
emaj-211	32	7	practice	practice	NOUN
emaj-211	32	8	of	of	ADP
emaj-211	32	9	management	management	NOUN
emaj-211	32	10	accounting	accounting	NOUN
emaj-211	32	11	,	,	PUNCT
emaj-211	32	12	this	this	DET
emaj-211	32	13	study	study	NOUN
emaj-211	32	14	targets	target	NOUN
emaj-211	32	15	to	to	PART
emaj-211	32	16	address	address	VERB
emaj-211	32	17	the	the	DET
emaj-211	32	18	issue	issue	NOUN
emaj-211	32	19	of	of	ADP
emaj-211	32	20	satisfaction	satisfaction	NOUN
emaj-211	32	21	of	of	ADP
emaj-211	32	22	management	management	NOUN
emaj-211	32	23	accountants	accountant	NOUN
emaj-211	32	24	,	,	PUNCT
emaj-211	32	25	level	level	NOUN
emaj-211	32	26	of	of	ADP
emaj-211	32	27	sophistication	sophistication	NOUN
emaj-211	32	28	achieved	achieve	VERB
emaj-211	32	29	in	in	ADP
emaj-211	32	30	management	management	NOUN
emaj-211	32	31	accounting	accounting	NOUN
emaj-211	32	32	practices	practice	NOUN
emaj-211	32	33	,	,	PUNCT
emaj-211	32	34	and	and	CCONJ
emaj-211	32	35	possible	possible	ADJ
emaj-211	32	36	influence	influence	NOUN
emaj-211	32	37	of	of	ADP
emaj-211	32	38	practitioners	practitioner	NOUN
emaj-211	32	39	’	'	PUNCT
emaj-211	32	40	satisfaction	satisfaction	NOUN
emaj-211	32	41	on	on	ADP
emaj-211	32	42	sophistication	sophistication	NOUN
emaj-211	32	43	.	.	PUNCT
emaj-211	33	1	the	the	DET
emaj-211	33	2	exploration	exploration	NOUN
emaj-211	33	3	is	be	AUX
emaj-211	33	4	done	do	VERB
emaj-211	33	5	based	base	VERB
emaj-211	33	6	on	on	ADP
emaj-211	33	7	a	a	DET
emaj-211	33	8	semi	semi	ADJ
emaj-211	33	9	-	-	ADJ
emaj-211	33	10	structured	structured	ADJ
emaj-211	33	11	questionnaire	questionnaire	NOUN
emaj-211	33	12	designed	design	VERB
emaj-211	33	13	in	in	ADP
emaj-211	33	14	likert	likert	PROPN
emaj-211	33	15	’s	’s	PART
emaj-211	33	16	scale	scale	NOUN
emaj-211	33	17	.	.	PUNCT
emaj-211	34	1	practicing	practice	VERB
emaj-211	34	2	management	management	NOUN
emaj-211	34	3	accountants	accountant	NOUN
emaj-211	34	4	are	be	AUX
emaj-211	34	5	the	the	DET
emaj-211	34	6	targeted	target	VERB
emaj-211	34	7	respondents	respondent	NOUN
emaj-211	34	8	in	in	ADP
emaj-211	34	9	this	this	DET
emaj-211	34	10	study	study	NOUN
emaj-211	34	11	.	.	PUNCT
emaj-211	35	1	this	this	DET
emaj-211	35	2	study	study	NOUN
emaj-211	35	3	puts	put	VERB
emaj-211	35	4	particular	particular	ADJ
emaj-211	35	5	focus	focus	NOUN
emaj-211	35	6	on	on	ADP
emaj-211	35	7	the	the	DET
emaj-211	35	8	identification	identification	NOUN
emaj-211	35	9	of	of	ADP
emaj-211	35	10	different	different	ADJ
emaj-211	35	11	contingent	contingent	ADJ
emaj-211	35	12	factors	factor	NOUN
emaj-211	35	13	affecting	affect	VERB
emaj-211	35	14	the	the	DET
emaj-211	35	15	choice	choice	NOUN
emaj-211	35	16	of	of	ADP
emaj-211	35	17	management	management	NOUN
emaj-211	35	18	accounting	accounting	NOUN
emaj-211	35	19	tolls	toll	NOUN
emaj-211	35	20	leading	lead	VERB
emaj-211	35	21	to	to	PART
emaj-211	35	22	achieve	achieve	VERB
emaj-211	35	23	sophistication	sophistication	NOUN
emaj-211	35	24	and	and	CCONJ
emaj-211	35	25	also	also	ADV
emaj-211	35	26	searches	search	VERB
emaj-211	35	27	for	for	ADP
emaj-211	35	28	any	any	DET
emaj-211	35	29	relationship	relationship	NOUN
emaj-211	35	30	between	between	ADP
emaj-211	35	31	the	the	DET
emaj-211	35	32	sophistication	sophistication	NOUN
emaj-211	35	33	of	of	ADP
emaj-211	35	34	management	management	NOUN
emaj-211	35	35	accounting	accounting	NOUN
emaj-211	35	36	practices	practice	NOUN
emaj-211	35	37	with	with	ADP
emaj-211	35	38	the	the	DET
emaj-211	35	39	level	level	NOUN
emaj-211	35	40	of	of	ADP
emaj-211	35	41	satisfaction	satisfaction	NOUN
emaj-211	35	42	of	of	ADP
emaj-211	35	43	management	management	NOUN
emaj-211	35	44	accountants	accountant	NOUN
emaj-211	35	45	.	.	PUNCT
emaj-211	36	1	management	management	NOUN
emaj-211	36	2	accountants	accountant	NOUN
emaj-211	36	3	’	'	PUNCT
emaj-211	36	4	contribution	contribution	NOUN
emaj-211	36	5	in	in	ADP
emaj-211	36	6	establishing	establish	VERB
emaj-211	36	7	smap	smap	NOUN
emaj-211	36	8	targeting	target	VERB
emaj-211	36	9	to	to	PART
emaj-211	36	10	achieve	achieve	VERB
emaj-211	36	11	broader	broad	ADJ
emaj-211	36	12	corporate	corporate	ADJ
emaj-211	36	13	goals	goal	NOUN
emaj-211	36	14	should	should	AUX
emaj-211	36	15	not	not	PART
emaj-211	36	16	be	be	AUX
emaj-211	36	17	undermined	undermine	VERB
emaj-211	36	18	.	.	PUNCT
emaj-211	37	1	thus	thus	ADV
emaj-211	37	2	,	,	PUNCT
emaj-211	37	3	the	the	DET
emaj-211	37	4	research	research	NOUN
emaj-211	37	5	on	on	ADP
emaj-211	37	6	identifying	identify	VERB
emaj-211	37	7	the	the	DET
emaj-211	37	8	relationship	relationship	NOUN
emaj-211	37	9	becomes	become	VERB
emaj-211	37	10	a	a	DET
emaj-211	37	11	policy	policy	NOUN
emaj-211	37	12	issue	issue	NOUN
emaj-211	37	13	in	in	ADP
emaj-211	37	14	management	management	NOUN
emaj-211	37	15	accounting	accounting	NOUN
emaj-211	37	16	research	research	NOUN
emaj-211	37	17	.	.	PUNCT
emaj-211	38	1	this	this	PRON
emaj-211	38	2	is	be	AUX
emaj-211	38	3	surely	surely	ADV
emaj-211	38	4	a	a	DET
emaj-211	38	5	value	value	NOUN
emaj-211	38	6	addition	addition	NOUN
emaj-211	38	7	to	to	ADP
emaj-211	38	8	the	the	DET
emaj-211	38	9	current	current	ADJ
emaj-211	38	10	state	state	NOUN
emaj-211	38	11	of	of	ADP
emaj-211	38	12	knowledge	knowledge	NOUN
emaj-211	38	13	.	.	PUNCT
emaj-211	39	1	an	an	DET
emaj-211	39	2	earnest	earnest	ADJ
emaj-211	39	3	effort	effort	NOUN
emaj-211	39	4	is	be	AUX
emaj-211	39	5	deployed	deploy	VERB
emaj-211	39	6	here	here	ADV
emaj-211	39	7	to	to	PART
emaj-211	39	8	develop	develop	VERB
emaj-211	39	9	management	management	NOUN
emaj-211	39	10	accounting	accounting	NOUN
emaj-211	39	11	as	as	ADP
emaj-211	39	12	a	a	DET
emaj-211	39	13	separate	separate	ADJ
emaj-211	39	14	field	field	NOUN
emaj-211	39	15	in	in	ADP
emaj-211	39	16	an	an	DET
emaj-211	39	17	emerging	emerge	VERB
emaj-211	39	18	economy	economy	NOUN
emaj-211	39	19	which	which	PRON
emaj-211	39	20	is	be	AUX
emaj-211	39	21	gradually	gradually	ADV
emaj-211	39	22	becoming	become	VERB
emaj-211	39	23	an	an	DET
emaj-211	39	24	industry	industry	NOUN
emaj-211	39	25	led	lead	VERB
emaj-211	39	26	economy	economy	NOUN
emaj-211	39	27	.	.	PUNCT
emaj-211	40	1	practicing	practice	VERB
emaj-211	40	2	management	management	NOUN
emaj-211	40	3	accounting	accounting	NOUN
emaj-211	40	4	embedding	embed	VERB
emaj-211	40	5	it	it	PRON
emaj-211	40	6	with	with	ADP
emaj-211	40	7	financial	financial	ADJ
emaj-211	40	8	accounting	accounting	NOUN
emaj-211	40	9	which	which	PRON
emaj-211	40	10	volume	volume	VERB
emaj-211	40	11	11	11	NUM
emaj-211	40	12	no	no	DET
emaj-211	40	13	1	1	NUM
emaj-211	40	14	(	(	PUNCT
emaj-211	40	15	2021	2021	NUM
emaj-211	40	16	)	)	PUNCT
emaj-211	40	17	|	|	ADV
emaj-211	40	18	issn	issn	VERB
emaj-211	40	19	2158	2158	NUM
emaj-211	40	20	-	-	SYM
emaj-211	40	21	8708	8708	NUM
emaj-211	40	22	(	(	PUNCT
emaj-211	40	23	online	online	NOUN
emaj-211	40	24	)	)	PUNCT
emaj-211	40	25	|	|	ADV
emaj-211	40	26	doi	doi	X
emaj-211	40	27	10.5195	10.5195	NUM
emaj-211	40	28	/	/	SYM
emaj-211	40	29	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	41	1	|	|	ADV
emaj-211	41	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	41	3	nikhil	nikhil	PROPN
emaj-211	41	4	chandra	chandra	PROPN
emaj-211	41	5	shil	shil	PROPN
emaj-211	41	6	,	,	PUNCT
emaj-211	41	7	mahfuzul	mahfuzul	ADJ
emaj-211	41	8	hoque	hoque	NOUN
emaj-211	41	9	,	,	PUNCT
emaj-211	41	10	mahmuda	mahmuda	NOUN
emaj-211	41	11	akter	akter	NOUN
emaj-211	41	12	emerging	emerge	VERB
emaj-211	41	13	markets	market	NOUN
emaj-211	41	14	journal	journal	NOUN
emaj-211	41	15	|	|	ADV
emaj-211	41	16	p	p	NOUN
emaj-211	41	17	a	a	DET
emaj-211	41	18	g	g	NOUN
emaj-211	41	19	e	e	NOUN
emaj-211	41	20	3	3	NUM
emaj-211	41	21	is	be	AUX
emaj-211	41	22	considered	consider	VERB
emaj-211	41	23	as	as	ADP
emaj-211	41	24	mainstream	mainstream	NOUN
emaj-211	41	25	in	in	ADP
emaj-211	41	26	many	many	ADJ
emaj-211	41	27	countries	country	NOUN
emaj-211	41	28	may	may	AUX
emaj-211	41	29	not	not	PART
emaj-211	41	30	give	give	VERB
emaj-211	41	31	the	the	DET
emaj-211	41	32	country	country	NOUN
emaj-211	41	33	a	a	DET
emaj-211	41	34	competitive	competitive	ADJ
emaj-211	41	35	edge	edge	NOUN
emaj-211	41	36	.	.	PUNCT
emaj-211	42	1	based	base	VERB
emaj-211	42	2	on	on	ADP
emaj-211	42	3	the	the	DET
emaj-211	42	4	study	study	NOUN
emaj-211	42	5	,	,	PUNCT
emaj-211	42	6	the	the	DET
emaj-211	42	7	researchers	researcher	NOUN
emaj-211	42	8	are	be	AUX
emaj-211	42	9	convinced	convince	VERB
emaj-211	42	10	that	that	SCONJ
emaj-211	42	11	the	the	DET
emaj-211	42	12	practicing	practice	VERB
emaj-211	42	13	field	field	NOUN
emaj-211	42	14	becomes	become	VERB
emaj-211	42	15	matured	mature	VERB
emaj-211	42	16	enough	enough	ADV
emaj-211	42	17	to	to	PART
emaj-211	42	18	accommodate	accommodate	VERB
emaj-211	42	19	innovative	innovative	ADJ
emaj-211	42	20	tools	tool	NOUN
emaj-211	42	21	developed	develop	VERB
emaj-211	42	22	so	so	ADV
emaj-211	42	23	far	far	ADV
emaj-211	42	24	and	and	CCONJ
emaj-211	42	25	management	management	NOUN
emaj-211	42	26	accountants	accountant	NOUN
emaj-211	42	27	’	'	PUNCT
emaj-211	42	28	satisfaction	satisfaction	NOUN
emaj-211	42	29	is	be	AUX
emaj-211	42	30	very	very	ADV
emaj-211	42	31	important	important	ADJ
emaj-211	42	32	to	to	PART
emaj-211	42	33	achieve	achieve	VERB
emaj-211	42	34	sophistication	sophistication	NOUN
emaj-211	42	35	.	.	PUNCT
emaj-211	43	1	ii	ii	PROPN
emaj-211	43	2	.	.	PUNCT
emaj-211	43	3	literature	literature	PROPN
emaj-211	43	4	review	review	PROPN
emaj-211	43	5	and	and	CCONJ
emaj-211	43	6	hypothesis	hypothesis	NOUN
emaj-211	43	7	development	development	NOUN
emaj-211	43	8	the	the	DET
emaj-211	43	9	term	term	NOUN
emaj-211	43	10	sophistication	sophistication	NOUN
emaj-211	43	11	is	be	AUX
emaj-211	43	12	referred	refer	VERB
emaj-211	43	13	as	as	ADP
emaj-211	43	14	the	the	DET
emaj-211	43	15	application	application	NOUN
emaj-211	43	16	of	of	ADP
emaj-211	43	17	advanced	advanced	ADJ
emaj-211	43	18	tools	tool	NOUN
emaj-211	43	19	used	use	VERB
emaj-211	43	20	to	to	PART
emaj-211	43	21	produce	produce	VERB
emaj-211	43	22	accurate	accurate	ADJ
emaj-211	43	23	information	information	NOUN
emaj-211	43	24	for	for	ADP
emaj-211	43	25	internal	internal	ADJ
emaj-211	43	26	management	management	NOUN
emaj-211	43	27	of	of	ADP
emaj-211	43	28	corporate	corporate	ADJ
emaj-211	43	29	affairs	affair	NOUN
emaj-211	43	30	.	.	PUNCT
emaj-211	44	1	a	a	DET
emaj-211	44	2	handful	handful	ADJ
emaj-211	44	3	number	number	NOUN
emaj-211	44	4	of	of	ADP
emaj-211	44	5	researches	research	NOUN
emaj-211	44	6	have	have	AUX
emaj-211	44	7	narrowly	narrowly	ADV
emaj-211	44	8	focused	focus	VERB
emaj-211	44	9	in	in	ADP
emaj-211	44	10	studying	study	VERB
emaj-211	44	11	the	the	DET
emaj-211	44	12	level	level	NOUN
emaj-211	44	13	of	of	ADP
emaj-211	44	14	sophistication	sophistication	NOUN
emaj-211	44	15	achieved	achieve	VERB
emaj-211	44	16	by	by	ADP
emaj-211	44	17	firms	firm	NOUN
emaj-211	44	18	using	use	VERB
emaj-211	44	19	activity	activity	NOUN
emaj-211	44	20	based	base	VERB
emaj-211	44	21	costing	cost	VERB
emaj-211	44	22	(	(	PUNCT
emaj-211	44	23	abc	abc	PROPN
emaj-211	44	24	)	)	PUNCT
emaj-211	44	25	as	as	ADP
emaj-211	44	26	a	a	DET
emaj-211	44	27	proxy	proxy	NOUN
emaj-211	44	28	to	to	ADP
emaj-211	44	29	sophistication	sophistication	NOUN
emaj-211	44	30	.	.	PUNCT
emaj-211	45	1	a	a	DET
emaj-211	45	2	study	study	NOUN
emaj-211	45	3	(	(	PUNCT
emaj-211	45	4	bjornenak	bjornenak	NOUN
emaj-211	45	5	,	,	PUNCT
emaj-211	45	6	1997	1997	NUM
emaj-211	45	7	)	)	PUNCT
emaj-211	45	8	on	on	ADP
emaj-211	45	9	the	the	DET
emaj-211	45	10	adoption	adoption	NOUN
emaj-211	45	11	status	status	NOUN
emaj-211	45	12	of	of	ADP
emaj-211	45	13	abc	abc	PROPN
emaj-211	45	14	used	use	VERB
emaj-211	45	15	cost	cost	NOUN
emaj-211	45	16	structure	structure	NOUN
emaj-211	45	17	,	,	PUNCT
emaj-211	45	18	product	product	NOUN
emaj-211	45	19	diversity	diversity	NOUN
emaj-211	45	20	,	,	PUNCT
emaj-211	45	21	existing	exist	VERB
emaj-211	45	22	costing	costing	NOUN
emaj-211	45	23	system	system	NOUN
emaj-211	45	24	and	and	CCONJ
emaj-211	45	25	competition	competition	NOUN
emaj-211	45	26	as	as	ADP
emaj-211	45	27	prime	prime	ADJ
emaj-211	45	28	variables	variable	NOUN
emaj-211	45	29	where	where	SCONJ
emaj-211	45	30	30	30	NUM
emaj-211	45	31	companies	company	NOUN
emaj-211	45	32	were	be	AUX
emaj-211	45	33	classified	classify	VERB
emaj-211	45	34	as	as	SCONJ
emaj-211	45	35	abc	abc	PROPN
emaj-211	45	36	adopters	adopter	NOUN
emaj-211	45	37	and	and	CCONJ
emaj-211	45	38	another	another	DET
emaj-211	45	39	23	23	NUM
emaj-211	45	40	companies	company	NOUN
emaj-211	45	41	were	be	AUX
emaj-211	45	42	classified	classify	VERB
emaj-211	45	43	into	into	ADP
emaj-211	45	44	non	non	ADJ
emaj-211	45	45	-	-	ADJ
emaj-211	45	46	adopter	adopter	ADJ
emaj-211	45	47	category	category	NOUN
emaj-211	45	48	.	.	PUNCT
emaj-211	46	1	another	another	DET
emaj-211	46	2	study	study	NOUN
emaj-211	46	3	(	(	PUNCT
emaj-211	46	4	booth	booth	NOUN
emaj-211	46	5	and	and	CCONJ
emaj-211	46	6	giacobbe	giacobbe	NOUN
emaj-211	46	7	,	,	PUNCT
emaj-211	46	8	1998	1998	NUM
emaj-211	46	9	)	)	PUNCT
emaj-211	46	10	done	do	VERB
emaj-211	46	11	on	on	ADP
emaj-211	46	12	207	207	NUM
emaj-211	46	13	australian	australian	ADJ
emaj-211	46	14	manufacturing	manufacturing	NOUN
emaj-211	46	15	firms	firm	NOUN
emaj-211	46	16	identified	identify	VERB
emaj-211	46	17	size	size	NOUN
emaj-211	46	18	,	,	PUNCT
emaj-211	46	19	cost	cost	NOUN
emaj-211	46	20	structure	structure	NOUN
emaj-211	46	21	,	,	PUNCT
emaj-211	46	22	competition	competition	NOUN
emaj-211	46	23	,	,	PUNCT
emaj-211	46	24	and	and	CCONJ
emaj-211	46	25	product	product	NOUN
emaj-211	46	26	diversity	diversity	NOUN
emaj-211	46	27	that	that	PRON
emaj-211	46	28	influence	influence	VERB
emaj-211	46	29	the	the	DET
emaj-211	46	30	decision	decision	NOUN
emaj-211	46	31	of	of	ADP
emaj-211	46	32	adopting	adopt	VERB
emaj-211	46	33	abc	abc	PROPN
emaj-211	46	34	.	.	PUNCT
emaj-211	47	1	in	in	ADP
emaj-211	47	2	a	a	DET
emaj-211	47	3	separate	separate	ADJ
emaj-211	47	4	study	study	NOUN
emaj-211	47	5	done	do	VERB
emaj-211	47	6	on	on	ADP
emaj-211	47	7	204	204	NUM
emaj-211	47	8	irish	irish	ADJ
emaj-211	47	9	manufacturing	manufacturing	NOUN
emaj-211	47	10	firms	firm	NOUN
emaj-211	47	11	,	,	PUNCT
emaj-211	47	12	clarke	clarke	PROPN
emaj-211	47	13	et	et	PROPN
emaj-211	47	14	al	al	PROPN
emaj-211	47	15	.	.	PROPN
emaj-211	48	1	(	(	PUNCT
emaj-211	48	2	1999	1999	NUM
emaj-211	48	3	)	)	PUNCT
emaj-211	48	4	classified	classify	VERB
emaj-211	48	5	the	the	DET
emaj-211	48	6	respondents	respondent	NOUN
emaj-211	48	7	into	into	ADP
emaj-211	48	8	those	those	PRON
emaj-211	48	9	implementing	implement	VERB
emaj-211	48	10	abc	abc	PROPN
emaj-211	48	11	(	(	PUNCT
emaj-211	48	12	11.76	11.76	NUM
emaj-211	48	13	%	%	NOUN
emaj-211	48	14	)	)	PUNCT
emaj-211	48	15	,	,	PUNCT
emaj-211	48	16	assessing	assess	VERB
emaj-211	48	17	abc	abc	PROPN
emaj-211	48	18	(	(	PUNCT
emaj-211	48	19	20.59	20.59	NUM
emaj-211	48	20	%	%	NOUN
emaj-211	48	21	)	)	PUNCT
emaj-211	48	22	,	,	PUNCT
emaj-211	48	23	rejected	reject	VERB
emaj-211	48	24	abc	abc	PROPN
emaj-211	48	25	(	(	PUNCT
emaj-211	48	26	12.75	12.75	NUM
emaj-211	48	27	%	%	NOUN
emaj-211	48	28	)	)	PUNCT
emaj-211	48	29	and	and	CCONJ
emaj-211	48	30	having	having	AUX
emaj-211	48	31	not	not	PART
emaj-211	48	32	considered	consider	VERB
emaj-211	48	33	abc	abc	PROPN
emaj-211	48	34	(	(	PUNCT
emaj-211	48	35	54.90	54.90	NUM
emaj-211	48	36	%	%	NOUN
emaj-211	48	37	)	)	PUNCT
emaj-211	48	38	which	which	PRON
emaj-211	48	39	concludes	conclude	VERB
emaj-211	48	40	that	that	SCONJ
emaj-211	48	41	more	more	ADJ
emaj-211	48	42	than	than	ADP
emaj-211	48	43	50	50	NUM
emaj-211	48	44	%	%	NOUN
emaj-211	48	45	of	of	ADP
emaj-211	48	46	the	the	DET
emaj-211	48	47	firms	firm	NOUN
emaj-211	48	48	have	have	AUX
emaj-211	48	49	never	never	ADV
emaj-211	48	50	considered	consider	VERB
emaj-211	48	51	abc	abc	PROPN
emaj-211	48	52	.	.	PUNCT
emaj-211	49	1	malmi	malmi	PROPN
emaj-211	49	2	(	(	PUNCT
emaj-211	49	3	1999	1999	NUM
emaj-211	49	4	)	)	PUNCT
emaj-211	49	5	conducted	conduct	VERB
emaj-211	49	6	separate	separate	ADJ
emaj-211	49	7	surveys	survey	NOUN
emaj-211	49	8	for	for	ADP
emaj-211	49	9	different	different	ADJ
emaj-211	49	10	industries	industry	NOUN
emaj-211	49	11	covering	cover	VERB
emaj-211	49	12	a	a	DET
emaj-211	49	13	total	total	NOUN
emaj-211	49	14	of	of	ADP
emaj-211	49	15	490	490	NUM
emaj-211	49	16	organizations	organization	NOUN
emaj-211	49	17	and	and	CCONJ
emaj-211	49	18	the	the	DET
emaj-211	49	19	study	study	NOUN
emaj-211	49	20	resulted	result	VERB
emaj-211	49	21	an	an	DET
emaj-211	49	22	adoption	adoption	NOUN
emaj-211	49	23	rate	rate	NOUN
emaj-211	49	24	of	of	ADP
emaj-211	49	25	21	21	NUM
emaj-211	49	26	%	%	NOUN
emaj-211	49	27	where	where	SCONJ
emaj-211	49	28	104	104	NUM
emaj-211	49	29	companies	company	NOUN
emaj-211	49	30	out	out	ADP
emaj-211	49	31	of	of	ADP
emaj-211	49	32	490	490	NUM
emaj-211	49	33	had	have	AUX
emaj-211	49	34	been	be	AUX
emaj-211	49	35	classified	classify	VERB
emaj-211	49	36	as	as	ADP
emaj-211	49	37	abc	abc	PROPN
emaj-211	49	38	adopters	adopter	NOUN
emaj-211	49	39	.	.	PUNCT
emaj-211	50	1	the	the	DET
emaj-211	50	2	study	study	NOUN
emaj-211	50	3	examined	examine	VERB
emaj-211	50	4	few	few	ADJ
emaj-211	50	5	potential	potential	ADJ
emaj-211	50	6	organizational	organizational	ADJ
emaj-211	50	7	determinants	determinant	NOUN
emaj-211	50	8	of	of	ADP
emaj-211	50	9	abc	abc	PROPN
emaj-211	50	10	adoption	adoption	PROPN
emaj-211	50	11	,	,	PUNCT
emaj-211	50	12	namely	namely	ADV
emaj-211	50	13	,	,	PUNCT
emaj-211	50	14	size	size	NOUN
emaj-211	50	15	,	,	PUNCT
emaj-211	50	16	competition	competition	NOUN
emaj-211	50	17	faced	face	VERB
emaj-211	50	18	,	,	PUNCT
emaj-211	50	19	product	product	NOUN
emaj-211	50	20	diversity	diversity	NOUN
emaj-211	50	21	,	,	PUNCT
emaj-211	50	22	cost	cost	NOUN
emaj-211	50	23	structure	structure	NOUN
emaj-211	50	24	,	,	PUNCT
emaj-211	50	25	production	production	NOUN
emaj-211	50	26	type	type	NOUN
emaj-211	50	27	,	,	PUNCT
emaj-211	50	28	and	and	CCONJ
emaj-211	50	29	strategy	strategy	NOUN
emaj-211	50	30	.	.	PUNCT
emaj-211	51	1	using	use	VERB
emaj-211	51	2	logistic	logistic	ADJ
emaj-211	51	3	regression	regression	NOUN
emaj-211	51	4	,	,	PUNCT
emaj-211	51	5	gosselin	gosselin	PROPN
emaj-211	51	6	(	(	PUNCT
emaj-211	51	7	1997	1997	NUM
emaj-211	51	8	)	)	PUNCT
emaj-211	51	9	has	have	AUX
emaj-211	51	10	conducted	conduct	VERB
emaj-211	51	11	another	another	DET
emaj-211	51	12	study	study	NOUN
emaj-211	51	13	based	base	VERB
emaj-211	51	14	on	on	ADP
emaj-211	51	15	responses	response	NOUN
emaj-211	51	16	collected	collect	VERB
emaj-211	51	17	from	from	ADP
emaj-211	51	18	161	161	NUM
emaj-211	51	19	manufacturing	manufacturing	NOUN
emaj-211	51	20	companies	company	NOUN
emaj-211	51	21	from	from	ADP
emaj-211	51	22	canada	canada	PROPN
emaj-211	51	23	to	to	PART
emaj-211	51	24	examine	examine	VERB
emaj-211	51	25	the	the	DET
emaj-211	51	26	effect	effect	NOUN
emaj-211	51	27	of	of	ADP
emaj-211	51	28	organizational	organizational	ADJ
emaj-211	51	29	structure	structure	NOUN
emaj-211	51	30	and	and	CCONJ
emaj-211	51	31	strategic	strategic	ADJ
emaj-211	51	32	posture	posture	NOUN
emaj-211	51	33	on	on	ADP
emaj-211	51	34	the	the	DET
emaj-211	51	35	adoption	adoption	NOUN
emaj-211	51	36	of	of	ADP
emaj-211	51	37	activity	activity	NOUN
emaj-211	51	38	management	management	NOUN
emaj-211	51	39	approaches	approach	NOUN
emaj-211	51	40	.	.	PUNCT
emaj-211	52	1	using	use	VERB
emaj-211	52	2	data	datum	NOUN
emaj-211	52	3	collected	collect	VERB
emaj-211	52	4	from	from	ADP
emaj-211	52	5	five	five	NUM
emaj-211	52	6	research	research	NOUN
emaj-211	52	7	sites	site	NOUN
emaj-211	52	8	in	in	ADP
emaj-211	52	9	australia	australia	PROPN
emaj-211	52	10	,	,	PUNCT
emaj-211	52	11	abernathy	abernathy	PROPN
emaj-211	52	12	et	et	PROPN
emaj-211	52	13	al	al	PROPN
emaj-211	52	14	.	.	PROPN
emaj-211	53	1	(	(	PUNCT
emaj-211	53	2	2001	2001	NUM
emaj-211	53	3	)	)	PUNCT
emaj-211	53	4	had	have	AUX
emaj-211	53	5	conducted	conduct	VERB
emaj-211	53	6	a	a	DET
emaj-211	53	7	study	study	NOUN
emaj-211	53	8	which	which	PRON
emaj-211	53	9	is	be	AUX
emaj-211	53	10	different	different	ADJ
emaj-211	53	11	from	from	ADP
emaj-211	53	12	others	other	NOUN
emaj-211	53	13	.	.	PUNCT
emaj-211	54	1	rather	rather	ADV
emaj-211	54	2	than	than	ADP
emaj-211	54	3	classifying	classify	VERB
emaj-211	54	4	the	the	DET
emaj-211	54	5	cost	cost	NOUN
emaj-211	54	6	systems	system	NOUN
emaj-211	54	7	as	as	ADP
emaj-211	54	8	traditional	traditional	ADJ
emaj-211	54	9	or	or	CCONJ
emaj-211	54	10	abc	abc	PROPN
emaj-211	54	11	,	,	PUNCT
emaj-211	54	12	they	they	PRON
emaj-211	54	13	tried	try	VERB
emaj-211	54	14	to	to	PART
emaj-211	54	15	classify	classify	VERB
emaj-211	54	16	cost	cost	NOUN
emaj-211	54	17	systems	system	NOUN
emaj-211	54	18	with	with	ADP
emaj-211	54	19	reference	reference	NOUN
emaj-211	54	20	to	to	ADP
emaj-211	54	21	level	level	NOUN
emaj-211	54	22	of	of	ADP
emaj-211	54	23	sophistication	sophistication	NOUN
emaj-211	54	24	.	.	PUNCT
emaj-211	55	1	however	however	ADV
emaj-211	55	2	,	,	PUNCT
emaj-211	55	3	this	this	DET
emaj-211	55	4	study	study	NOUN
emaj-211	55	5	targets	target	NOUN
emaj-211	55	6	to	to	PART
emaj-211	55	7	explore	explore	VERB
emaj-211	55	8	the	the	DET
emaj-211	55	9	causal	causal	ADJ
emaj-211	55	10	relationship	relationship	NOUN
emaj-211	55	11	between	between	ADP
emaj-211	55	12	level	level	NOUN
emaj-211	55	13	of	of	ADP
emaj-211	55	14	sophistication	sophistication	NOUN
emaj-211	55	15	achieved	achieve	VERB
emaj-211	55	16	by	by	ADP
emaj-211	55	17	firms	firm	NOUN
emaj-211	55	18	in	in	ADP
emaj-211	55	19	bangladesh	bangladesh	NOUN
emaj-211	55	20	and	and	CCONJ
emaj-211	55	21	different	different	ADJ
emaj-211	55	22	factors	factor	NOUN
emaj-211	55	23	driving	drive	VERB
emaj-211	55	24	the	the	DET
emaj-211	55	25	firms	firm	NOUN
emaj-211	55	26	to	to	PART
emaj-211	55	27	achieve	achieve	VERB
emaj-211	55	28	sophistication	sophistication	NOUN
emaj-211	55	29	.	.	PUNCT
emaj-211	56	1	the	the	DET
emaj-211	56	2	following	follow	VERB
emaj-211	56	3	factors	factor	NOUN
emaj-211	56	4	have	have	AUX
emaj-211	56	5	been	be	AUX
emaj-211	56	6	identified	identify	VERB
emaj-211	56	7	to	to	PART
emaj-211	56	8	study	study	VERB
emaj-211	56	9	their	their	PRON
emaj-211	56	10	influence	influence	NOUN
emaj-211	56	11	on	on	ADP
emaj-211	56	12	the	the	DET
emaj-211	56	13	choice	choice	NOUN
emaj-211	56	14	of	of	ADP
emaj-211	56	15	smap	smap	NOUN
emaj-211	56	16	.	.	PUNCT
emaj-211	57	1	:	:	PUNCT
emaj-211	58	1	a	a	X
emaj-211	58	2	)	)	PUNCT
emaj-211	58	3	cost	cost	NOUN
emaj-211	58	4	composition	composition	NOUN
emaj-211	58	5	b	b	NOUN
emaj-211	58	6	)	)	PUNCT
emaj-211	58	7	competition	competition	NOUN
emaj-211	58	8	c	c	NOUN
emaj-211	58	9	)	)	PUNCT
emaj-211	58	10	product	product	NOUN
emaj-211	58	11	diversity	diversity	NOUN
emaj-211	58	12	d	d	NOUN
emaj-211	58	13	)	)	PUNCT
emaj-211	58	14	size	size	NOUN
emaj-211	58	15	e	e	NOUN
emaj-211	58	16	)	)	PUNCT
emaj-211	58	17	use	use	NOUN
emaj-211	58	18	of	of	ADP
emaj-211	58	19	information	information	NOUN
emaj-211	58	20	technology	technology	NOUN
emaj-211	58	21	f	f	NOUN
emaj-211	58	22	)	)	PUNCT
emaj-211	58	23	decision	decision	NOUN
emaj-211	58	24	-	-	PUNCT
emaj-211	58	25	making	making	NOUN
emaj-211	58	26	usefulness	usefulness	NOUN
emaj-211	58	27	g	g	NOUN
emaj-211	58	28	)	)	PUNCT
emaj-211	58	29	maturity	maturity	NOUN
emaj-211	58	30	h	h	NOUN
emaj-211	58	31	)	)	PUNCT
emaj-211	58	32	satisfaction	satisfaction	NOUN
emaj-211	58	33	cost	cost	NOUN
emaj-211	58	34	composition	composition	NOUN
emaj-211	58	35	one	one	NUM
emaj-211	58	36	of	of	ADP
emaj-211	58	37	the	the	DET
emaj-211	58	38	important	important	ADJ
emaj-211	58	39	reasons	reason	NOUN
emaj-211	58	40	of	of	ADP
emaj-211	58	41	moving	move	VERB
emaj-211	58	42	towards	towards	ADP
emaj-211	58	43	sophisticated	sophisticated	ADJ
emaj-211	58	44	system	system	NOUN
emaj-211	58	45	is	be	AUX
emaj-211	58	46	to	to	PART
emaj-211	58	47	ensure	ensure	VERB
emaj-211	58	48	accuracy	accuracy	NOUN
emaj-211	58	49	in	in	ADP
emaj-211	58	50	product	product	NOUN
emaj-211	58	51	costing	cost	VERB
emaj-211	58	52	in	in	ADP
emaj-211	58	53	firms	firm	NOUN
emaj-211	58	54	where	where	SCONJ
emaj-211	58	55	cost	cost	NOUN
emaj-211	58	56	composition	composition	NOUN
emaj-211	58	57	is	be	AUX
emaj-211	58	58	critical	critical	ADJ
emaj-211	58	59	,	,	PUNCT
emaj-211	58	60	means	mean	VERB
emaj-211	58	61	overhead	overhead	ADJ
emaj-211	58	62	cost	cost	NOUN
emaj-211	58	63	as	as	ADP
emaj-211	58	64	a	a	DET
emaj-211	58	65	percentage	percentage	NOUN
emaj-211	58	66	of	of	ADP
emaj-211	58	67	total	total	ADJ
emaj-211	58	68	cost	cost	NOUN
emaj-211	58	69	of	of	ADP
emaj-211	58	70	production	production	NOUN
emaj-211	58	71	is	be	AUX
emaj-211	58	72	significant	significant	ADJ
emaj-211	58	73	.	.	PUNCT
emaj-211	59	1	both	both	CCONJ
emaj-211	59	2	the	the	DET
emaj-211	59	3	traditional	traditional	ADJ
emaj-211	59	4	and	and	CCONJ
emaj-211	59	5	sophisticated	sophisticated	ADJ
emaj-211	59	6	product	product	NOUN
emaj-211	59	7	costing	cost	VERB
emaj-211	59	8	systems	system	NOUN
emaj-211	59	9	assign	assign	VERB
emaj-211	59	10	direct	direct	ADJ
emaj-211	59	11	costs	cost	NOUN
emaj-211	59	12	to	to	PART
emaj-211	59	13	costs	cost	NOUN
emaj-211	59	14	object	object	NOUN
emaj-211	59	15	through	through	ADP
emaj-211	59	16	directly	directly	ADV
emaj-211	59	17	tracing	trace	VERB
emaj-211	59	18	the	the	DET
emaj-211	59	19	cost	cost	NOUN
emaj-211	59	20	with	with	ADP
emaj-211	59	21	cost	cost	NOUN
emaj-211	59	22	objects	object	NOUN
emaj-211	59	23	.	.	PUNCT
emaj-211	60	1	however	however	ADV
emaj-211	60	2	,	,	PUNCT
emaj-211	60	3	simplistic	simplistic	ADJ
emaj-211	60	4	costing	costing	NOUN
emaj-211	60	5	system	system	NOUN
emaj-211	60	6	fails	fail	VERB
emaj-211	60	7	to	to	PART
emaj-211	60	8	assign	assign	VERB
emaj-211	60	9	indirect	indirect	ADJ
emaj-211	60	10	costs	cost	NOUN
emaj-211	60	11	to	to	PART
emaj-211	60	12	cost	cost	VERB
emaj-211	60	13	objects	object	NOUN
emaj-211	60	14	accurately	accurately	ADV
emaj-211	60	15	generating	generate	VERB
emaj-211	60	16	different	different	ADJ
emaj-211	60	17	level	level	NOUN
emaj-211	60	18	of	of	ADP
emaj-211	60	19	distortion	distortion	NOUN
emaj-211	60	20	in	in	ADP
emaj-211	60	21	product	product	NOUN
emaj-211	60	22	costing	costing	NOUN
emaj-211	60	23	.	.	PUNCT
emaj-211	61	1	one	one	NUM
emaj-211	61	2	of	of	ADP
emaj-211	61	3	the	the	DET
emaj-211	61	4	prime	prime	ADJ
emaj-211	61	5	objectives	objective	NOUN
emaj-211	61	6	of	of	ADP
emaj-211	61	7	sophistication	sophistication	NOUN
emaj-211	61	8	in	in	ADP
emaj-211	61	9	product	product	NOUN
emaj-211	61	10	costing	cost	VERB
emaj-211	61	11	is	be	AUX
emaj-211	61	12	to	to	PART
emaj-211	61	13	translate	translate	VERB
emaj-211	61	14	indirect	indirect	ADJ
emaj-211	61	15	costs	cost	NOUN
emaj-211	61	16	into	into	ADP
emaj-211	61	17	direct	direct	ADJ
emaj-211	61	18	conceptually	conceptually	ADV
emaj-211	61	19	so	so	SCONJ
emaj-211	61	20	that	that	SCONJ
emaj-211	61	21	the	the	DET
emaj-211	61	22	assignment	assignment	NOUN
emaj-211	61	23	of	of	ADP
emaj-211	61	24	indirect	indirect	ADJ
emaj-211	61	25	costs	cost	NOUN
emaj-211	61	26	to	to	ADP
emaj-211	61	27	ultimate	ultimate	ADJ
emaj-211	61	28	cost	cost	NOUN
emaj-211	61	29	object	object	NOUN
emaj-211	61	30	becomes	become	VERB
emaj-211	61	31	meaningful	meaningful	ADJ
emaj-211	61	32	.	.	PUNCT
emaj-211	62	1	johnson	johnson	PROPN
emaj-211	62	2	and	and	CCONJ
emaj-211	62	3	kaplan	kaplan	PROPN
emaj-211	62	4	(	(	PUNCT
emaj-211	62	5	1987	1987	NUM
emaj-211	62	6	)	)	PUNCT
emaj-211	62	7	rightly	rightly	ADV
emaj-211	62	8	mentioned	mention	VERB
emaj-211	62	9	that	that	SCONJ
emaj-211	62	10	the	the	DET
emaj-211	62	11	modification	modification	NOUN
emaj-211	62	12	in	in	ADP
emaj-211	62	13	costing	cost	VERB
emaj-211	62	14	systems	system	NOUN
emaj-211	62	15	is	be	AUX
emaj-211	62	16	caused	cause	VERB
emaj-211	62	17	by	by	ADP
emaj-211	62	18	the	the	DET
emaj-211	62	19	dramatic	dramatic	ADJ
emaj-211	62	20	change	change	NOUN
emaj-211	62	21	in	in	ADP
emaj-211	62	22	cost	cost	NOUN
emaj-211	62	23	structures	structure	NOUN
emaj-211	62	24	over	over	ADP
emaj-211	62	25	several	several	ADJ
emaj-211	62	26	decades	decade	NOUN
emaj-211	62	27	.	.	PUNCT
emaj-211	63	1	in	in	ADP
emaj-211	63	2	recent	recent	ADJ
emaj-211	63	3	years	year	NOUN
emaj-211	63	4	,	,	PUNCT
emaj-211	63	5	direct	direct	ADJ
emaj-211	63	6	labor	labor	NOUN
emaj-211	63	7	hour	hour	NOUN
emaj-211	63	8	based	base	VERB
emaj-211	63	9	unsophisticated	unsophisticated	ADJ
emaj-211	63	10	systems	system	NOUN
emaj-211	63	11	fall	fall	VERB
emaj-211	63	12	into	into	ADP
emaj-211	63	13	serious	serious	ADJ
emaj-211	63	14	criticism	criticism	NOUN
emaj-211	63	15	for	for	ADP
emaj-211	63	16	reporting	report	VERB
emaj-211	63	17	distorted	distort	VERB
emaj-211	63	18	product	product	NOUN
emaj-211	63	19	cost	cost	NOUN
emaj-211	63	20	data	datum	NOUN
emaj-211	63	21	due	due	ADP
emaj-211	63	22	to	to	ADP
emaj-211	63	23	the	the	DET
emaj-211	63	24	trend	trend	NOUN
emaj-211	63	25	of	of	ADP
emaj-211	63	26	increased	increase	VERB
emaj-211	63	27	overhead	overhead	ADJ
emaj-211	63	28	cost	cost	NOUN
emaj-211	63	29	as	as	ADP
emaj-211	63	30	a	a	DET
emaj-211	63	31	percentage	percentage	NOUN
emaj-211	63	32	of	of	ADP
emaj-211	63	33	total	total	ADJ
emaj-211	63	34	costs	cost	NOUN
emaj-211	63	35	(	(	PUNCT
emaj-211	63	36	cooper	cooper	NOUN
emaj-211	63	37	,	,	PUNCT
emaj-211	63	38	1988	1988	NUM
emaj-211	63	39	)	)	PUNCT
emaj-211	63	40	.	.	PUNCT
emaj-211	64	1	brierley	brierley	PROPN
emaj-211	64	2	et	et	PROPN
emaj-211	64	3	al	al	PROPN
emaj-211	64	4	.	.	PROPN
emaj-211	65	1	(	(	PUNCT
emaj-211	65	2	2001	2001	NUM
emaj-211	65	3	)	)	PUNCT
emaj-211	65	4	also	also	ADV
emaj-211	65	5	confirmed	confirm	VERB
emaj-211	65	6	a	a	DET
emaj-211	65	7	potential	potential	ADJ
emaj-211	65	8	change	change	NOUN
emaj-211	65	9	in	in	ADP
emaj-211	65	10	cost	cost	NOUN
emaj-211	65	11	structure	structure	NOUN
emaj-211	65	12	based	base	VERB
emaj-211	65	13	on	on	ADP
emaj-211	65	14	surveys	survey	NOUN
emaj-211	65	15	conducted	conduct	VERB
emaj-211	65	16	in	in	ADP
emaj-211	65	17	firms	firm	NOUN
emaj-211	65	18	from	from	ADP
emaj-211	65	19	europe	europe	PROPN
emaj-211	65	20	and	and	CCONJ
emaj-211	65	21	united	united	PROPN
emaj-211	65	22	states	states	PROPN
emaj-211	65	23	of	of	ADP
emaj-211	65	24	america	america	PROPN
emaj-211	65	25	(	(	PUNCT
emaj-211	65	26	usa	usa	PROPN
emaj-211	65	27	)	)	PUNCT
emaj-211	65	28	.	.	PUNCT
emaj-211	66	1	they	they	PRON
emaj-211	66	2	concluded	conclude	VERB
emaj-211	66	3	that	that	SCONJ
emaj-211	66	4	direct	direct	ADJ
emaj-211	66	5	material	material	NOUN
emaj-211	66	6	cost	cost	NOUN
emaj-211	66	7	is	be	AUX
emaj-211	66	8	comparatively	comparatively	ADV
emaj-211	66	9	higher	high	ADJ
emaj-211	66	10	than	than	ADP
emaj-211	66	11	indirect	indirect	ADJ
emaj-211	66	12	costs	cost	NOUN
emaj-211	66	13	;	;	PUNCT
emaj-211	66	14	however	however	ADV
emaj-211	66	15	,	,	PUNCT
emaj-211	66	16	direct	direct	ADJ
emaj-211	66	17	labor	labor	NOUN
emaj-211	66	18	cost	cost	NOUN
emaj-211	66	19	comprises	comprise	VERB
emaj-211	66	20	a	a	DET
emaj-211	66	21	very	very	ADV
emaj-211	66	22	small	small	ADJ
emaj-211	66	23	fraction	fraction	NOUN
emaj-211	66	24	of	of	ADP
emaj-211	66	25	total	total	ADJ
emaj-211	66	26	costs	cost	NOUN
emaj-211	66	27	.	.	PUNCT
emaj-211	67	1	the	the	DET
emaj-211	67	2	choice	choice	NOUN
emaj-211	67	3	of	of	ADP
emaj-211	67	4	sophisticated	sophisticated	ADJ
emaj-211	67	5	system	system	NOUN
emaj-211	67	6	is	be	AUX
emaj-211	67	7	necessarily	necessarily	ADV
emaj-211	67	8	guided	guide	VERB
emaj-211	67	9	by	by	ADP
emaj-211	67	10	the	the	DET
emaj-211	67	11	composition	composition	NOUN
emaj-211	67	12	in	in	ADP
emaj-211	67	13	cost	cost	NOUN
emaj-211	67	14	structure	structure	NOUN
emaj-211	67	15	.	.	PUNCT
emaj-211	68	1	the	the	DET
emaj-211	68	2	significance	significance	NOUN
emaj-211	68	3	of	of	ADP
emaj-211	68	4	overhead	overhead	ADJ
emaj-211	68	5	costs	cost	NOUN
emaj-211	68	6	in	in	ADP
emaj-211	68	7	the	the	DET
emaj-211	68	8	overall	overall	ADJ
emaj-211	68	9	cost	cost	NOUN
emaj-211	68	10	structure	structure	NOUN
emaj-211	68	11	is	be	AUX
emaj-211	68	12	an	an	DET
emaj-211	68	13	important	important	ADJ
emaj-211	68	14	parameter	parameter	NOUN
emaj-211	68	15	behind	behind	ADP
emaj-211	68	16	the	the	DET
emaj-211	68	17	selection	selection	NOUN
emaj-211	68	18	of	of	ADP
emaj-211	68	19	sophisticated	sophisticated	ADJ
emaj-211	68	20	methods	method	NOUN
emaj-211	68	21	for	for	ADP
emaj-211	68	22	allocating	allocate	VERB
emaj-211	68	23	indirect	indirect	ADJ
emaj-211	68	24	costs	cost	NOUN
emaj-211	68	25	to	to	PART
emaj-211	68	26	cost	cost	VERB
emaj-211	68	27	objects	object	NOUN
emaj-211	68	28	(	(	PUNCT
emaj-211	68	29	brierley	brierley	PROPN
emaj-211	68	30	et	et	PROPN
emaj-211	68	31	al	al	PROPN
emaj-211	68	32	.	.	PROPN
emaj-211	68	33	,	,	PUNCT
emaj-211	68	34	2001	2001	NUM
emaj-211	68	35	)	)	PUNCT
emaj-211	68	36	.	.	PUNCT
emaj-211	69	1	as	as	SCONJ
emaj-211	69	2	traditional	traditional	ADJ
emaj-211	69	3	systems	system	NOUN
emaj-211	69	4	are	be	AUX
emaj-211	69	5	responsible	responsible	ADJ
emaj-211	69	6	for	for	ADP
emaj-211	69	7	distorting	distort	VERB
emaj-211	69	8	product	product	NOUN
emaj-211	69	9	cost	cost	NOUN
emaj-211	69	10	through	through	ADP
emaj-211	69	11	wrongly	wrongly	ADV
emaj-211	69	12	allocating	allocate	VERB
emaj-211	69	13	indirect	indirect	ADJ
emaj-211	69	14	costs	cost	NOUN
emaj-211	69	15	to	to	PART
emaj-211	69	16	cost	cost	VERB
emaj-211	69	17	objects	object	NOUN
emaj-211	69	18	,	,	PUNCT
emaj-211	69	19	cooper	cooper	NOUN
emaj-211	69	20	and	and	CCONJ
emaj-211	69	21	kaplan	kaplan	PROPN
emaj-211	69	22	(	(	PUNCT
emaj-211	69	23	1992	1992	NUM
emaj-211	69	24	)	)	PUNCT
emaj-211	69	25	have	have	AUX
emaj-211	69	26	suggested	suggest	VERB
emaj-211	69	27	using	use	VERB
emaj-211	69	28	abc	abc	PROPN
emaj-211	69	29	systems	system	NOUN
emaj-211	69	30	by	by	ADP
emaj-211	69	31	organizations	organization	NOUN
emaj-211	69	32	with	with	ADP
emaj-211	69	33	high	high	ADJ
emaj-211	69	34	indirect	indirect	ADJ
emaj-211	69	35	costs	cost	NOUN
emaj-211	69	36	.	.	PUNCT
emaj-211	70	1	organizations	organization	NOUN
emaj-211	70	2	with	with	ADP
emaj-211	70	3	low	low	ADJ
emaj-211	70	4	indirect	indirect	ADJ
emaj-211	70	5	cost	cost	NOUN
emaj-211	70	6	composition	composition	NOUN
emaj-211	70	7	,	,	PUNCT
emaj-211	70	8	however	however	ADV
emaj-211	70	9	,	,	PUNCT
emaj-211	70	10	they	they	PRON
emaj-211	70	11	have	have	AUX
emaj-211	70	12	supported	support	VERB
emaj-211	70	13	using	use	VERB
emaj-211	70	14	traditional	traditional	ADJ
emaj-211	70	15	unsophisticated	unsophisticated	ADJ
emaj-211	70	16	systems	system	NOUN
emaj-211	70	17	.	.	PUNCT
emaj-211	71	1	thus	thus	ADV
emaj-211	71	2	,	,	PUNCT
emaj-211	71	3	the	the	DET
emaj-211	71	4	literature	literature	NOUN
emaj-211	71	5	supports	support	VERB
emaj-211	71	6	to	to	PART
emaj-211	71	7	implement	implement	VERB
emaj-211	71	8	sophisticated	sophisticated	ADJ
emaj-211	71	9	systems	system	NOUN
emaj-211	71	10	to	to	PART
emaj-211	71	11	ensure	ensure	VERB
emaj-211	71	12	accuracy	accuracy	NOUN
emaj-211	71	13	in	in	ADP
emaj-211	71	14	product	product	NOUN
emaj-211	71	15	costing	cost	VERB
emaj-211	71	16	for	for	ADP
emaj-211	71	17	those	those	DET
emaj-211	71	18	firms	firm	NOUN
emaj-211	71	19	showing	show	VERB
emaj-211	71	20	significant	significant	ADJ
emaj-211	71	21	percentage	percentage	NOUN
emaj-211	71	22	of	of	ADP
emaj-211	71	23	indirect	indirect	ADJ
emaj-211	71	24	costs	cost	NOUN
emaj-211	71	25	in	in	ADP
emaj-211	71	26	total	total	ADJ
emaj-211	71	27	cost	cost	NOUN
emaj-211	71	28	structure	structure	NOUN
emaj-211	71	29	.	.	PUNCT
emaj-211	72	1	based	base	VERB
emaj-211	72	2	on	on	ADP
emaj-211	72	3	the	the	DET
emaj-211	72	4	above	above	ADJ
emaj-211	72	5	literature	literature	NOUN
emaj-211	72	6	,	,	PUNCT
emaj-211	72	7	it	it	PRON
emaj-211	72	8	is	be	AUX
emaj-211	72	9	confirmed	confirm	VERB
emaj-211	72	10	that	that	SCONJ
emaj-211	72	11	the	the	DET
emaj-211	72	12	design	design	NOUN
emaj-211	72	13	of	of	ADP
emaj-211	72	14	sophisticated	sophisticated	ADJ
emaj-211	72	15	costing	costing	NOUN
emaj-211	72	16	system	system	NOUN
emaj-211	72	17	depends	depend	VERB
emaj-211	72	18	on	on	ADP
emaj-211	72	19	the	the	DET
emaj-211	72	20	significance	significance	NOUN
emaj-211	72	21	of	of	ADP
emaj-211	72	22	indirect	indirect	ADJ
emaj-211	72	23	costs	cost	NOUN
emaj-211	72	24	in	in	ADP
emaj-211	72	25	respective	respective	ADJ
emaj-211	72	26	cost	cost	NOUN
emaj-211	72	27	structures	structure	NOUN
emaj-211	72	28	of	of	ADP
emaj-211	72	29	firms	firm	NOUN
emaj-211	72	30	.	.	PUNCT
emaj-211	73	1	based	base	VERB
emaj-211	73	2	on	on	ADP
emaj-211	73	3	the	the	DET
emaj-211	73	4	discussion	discussion	NOUN
emaj-211	73	5	above	above	ADV
emaj-211	73	6	,	,	PUNCT
emaj-211	73	7	the	the	DET
emaj-211	73	8	following	follow	VERB
emaj-211	73	9	hypothesis	hypothesis	NOUN
emaj-211	73	10	has	have	AUX
emaj-211	73	11	been	be	AUX
emaj-211	73	12	formed	form	VERB
emaj-211	73	13	for	for	ADP
emaj-211	73	14	investigation	investigation	NOUN
emaj-211	73	15	:	:	PUNCT
emaj-211	73	16	h1	h1	PROPN
emaj-211	73	17	:	:	PUNCT
emaj-211	73	18	there	there	PRON
emaj-211	73	19	is	be	VERB
emaj-211	73	20	a	a	DET
emaj-211	73	21	positive	positive	ADJ
emaj-211	73	22	and	and	CCONJ
emaj-211	73	23	significant	significant	ADJ
emaj-211	73	24	relationship	relationship	NOUN
emaj-211	73	25	between	between	ADP
emaj-211	73	26	the	the	DET
emaj-211	73	27	percentage	percentage	NOUN
emaj-211	73	28	of	of	ADP
emaj-211	73	29	indirect	indirect	ADJ
emaj-211	73	30	costs	cost	NOUN
emaj-211	73	31	and	and	CCONJ
emaj-211	73	32	the	the	DET
emaj-211	73	33	level	level	NOUN
emaj-211	73	34	of	of	ADP
emaj-211	73	35	the	the	DET
emaj-211	73	36	sophistication	sophistication	NOUN
emaj-211	73	37	of	of	ADP
emaj-211	73	38	the	the	DET
emaj-211	73	39	costing	cost	VERB
emaj-211	73	40	system	system	NOUN
emaj-211	73	41	.	.	PUNCT
emaj-211	74	1	competition	competition	NOUN
emaj-211	74	2	competition	competition	NOUN
emaj-211	74	3	is	be	AUX
emaj-211	74	4	the	the	DET
emaj-211	74	5	most	most	ADV
emaj-211	74	6	important	important	ADJ
emaj-211	74	7	external	external	ADJ
emaj-211	74	8	factor	factor	NOUN
emaj-211	74	9	for	for	ADP
emaj-211	74	10	stimulating	stimulate	VERB
emaj-211	74	11	managers	manager	NOUN
emaj-211	74	12	to	to	PART
emaj-211	74	13	begin	begin	VERB
emaj-211	74	14	to	to	PART
emaj-211	74	15	work	work	VERB
emaj-211	74	16	on	on	ADP
emaj-211	74	17	a	a	DET
emaj-211	74	18	new	new	ADJ
emaj-211	74	19	cost	cost	NOUN
emaj-211	74	20	system	system	NOUN
emaj-211	74	21	(	(	PUNCT
emaj-211	74	22	bruns	brun	NOUN
emaj-211	74	23	,	,	PUNCT
emaj-211	74	24	1987	1987	NUM
emaj-211	74	25	)	)	PUNCT
emaj-211	74	26	.	.	PUNCT
emaj-211	75	1	companies	company	NOUN
emaj-211	75	2	operating	operate	VERB
emaj-211	75	3	in	in	ADP
emaj-211	75	4	competitive	competitive	ADJ
emaj-211	75	5	environments	environment	NOUN
emaj-211	75	6	should	should	AUX
emaj-211	75	7	be	be	AUX
emaj-211	75	8	encouraged	encourage	VERB
emaj-211	75	9	to	to	PART
emaj-211	75	10	change	change	VERB
emaj-211	75	11	their	their	PRON
emaj-211	75	12	control	control	NOUN
emaj-211	75	13	systems	system	NOUN
emaj-211	75	14	,	,	PUNCT
emaj-211	75	15	because	because	SCONJ
emaj-211	75	16	proper	proper	ADJ
emaj-211	75	17	costing	costing	NOUN
emaj-211	75	18	systems	system	NOUN
emaj-211	75	19	and	and	CCONJ
emaj-211	75	20	appropriate	appropriate	ADJ
emaj-211	75	21	performance	performance	NOUN
emaj-211	75	22	monitoring	monitoring	NOUN
emaj-211	75	23	are	be	AUX
emaj-211	75	24	fundamental	fundamental	ADJ
emaj-211	75	25	to	to	ADP
emaj-211	75	26	survival	survival	NOUN
emaj-211	75	27	(	(	PUNCT
emaj-211	75	28	libby	libby	PROPN
emaj-211	75	29	and	and	CCONJ
emaj-211	75	30	waterhouse	waterhouse	PROPN
emaj-211	75	31	,	,	PUNCT
emaj-211	75	32	1996	1996	NUM
emaj-211	75	33	)	)	PUNCT
emaj-211	75	34	.	.	PUNCT
emaj-211	76	1	market	market	NOUN
emaj-211	76	2	competition	competition	NOUN
emaj-211	76	3	generates	generate	VERB
emaj-211	76	4	turbulence	turbulence	NOUN
emaj-211	76	5	,	,	PUNCT
emaj-211	76	6	stress	stress	NOUN
emaj-211	76	7	,	,	PUNCT
emaj-211	76	8	risk	risk	NOUN
emaj-211	76	9	,	,	PUNCT
emaj-211	76	10	and	and	CCONJ
emaj-211	76	11	uncertainty	uncertainty	NOUN
emaj-211	76	12	for	for	ADP
emaj-211	76	13	enterprises	enterprise	NOUN
emaj-211	76	14	,	,	PUNCT
emaj-211	76	15	so	so	SCONJ
emaj-211	76	16	that	that	SCONJ
emaj-211	76	17	they	they	PRON
emaj-211	76	18	continuously	continuously	ADV
emaj-211	76	19	volume	volume	VERB
emaj-211	76	20	11	11	NUM
emaj-211	76	21	no	no	DET
emaj-211	76	22	1	1	NUM
emaj-211	76	23	(	(	PUNCT
emaj-211	76	24	2021	2021	NUM
emaj-211	76	25	)	)	PUNCT
emaj-211	77	1	|	|	ADV
emaj-211	77	2	issn	issn	VERB
emaj-211	77	3	2158	2158	NUM
emaj-211	77	4	-	-	SYM
emaj-211	77	5	8708	8708	NUM
emaj-211	77	6	(	(	PUNCT
emaj-211	77	7	online	online	NOUN
emaj-211	77	8	)	)	PUNCT
emaj-211	77	9	|	|	ADV
emaj-211	77	10	doi	doi	X
emaj-211	77	11	10.5195	10.5195	NUM
emaj-211	77	12	/	/	SYM
emaj-211	77	13	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	77	14	|	|	ADV
emaj-211	77	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	77	16	factors	factor	NOUN
emaj-211	77	17	influencing	influence	VERB
emaj-211	77	18	the	the	DET
emaj-211	77	19	choice	choice	NOUN
emaj-211	77	20	of	of	ADP
emaj-211	77	21	sophisticated	sophisticated	ADJ
emaj-211	77	22	management	management	NOUN
emaj-211	77	23	accounting	accounting	NOUN
emaj-211	77	24	practices	practice	NOUN
emaj-211	77	25	exploratory	exploratory	ADJ
emaj-211	77	26	evidence	evidence	NOUN
emaj-211	77	27	from	from	ADP
emaj-211	77	28	an	an	DET
emaj-211	77	29	emerging	emerge	VERB
emaj-211	77	30	market	market	NOUN
emaj-211	77	31	page	page	NOUN
emaj-211	77	32	|4|	|4|	NOUN
emaj-211	77	33	emerging	emerge	VERB
emaj-211	77	34	markets	market	NOUN
emaj-211	77	35	journal	journal	NOUN
emaj-211	77	36	adjust	adjust	VERB
emaj-211	77	37	their	their	PRON
emaj-211	77	38	control	control	NOUN
emaj-211	77	39	system	system	NOUN
emaj-211	77	40	in	in	ADP
emaj-211	77	41	response	response	NOUN
emaj-211	77	42	to	to	ADP
emaj-211	77	43	the	the	DET
emaj-211	77	44	threats	threat	NOUN
emaj-211	77	45	and	and	CCONJ
emaj-211	77	46	opportunities	opportunity	NOUN
emaj-211	77	47	in	in	ADP
emaj-211	77	48	the	the	DET
emaj-211	77	49	competitive	competitive	ADJ
emaj-211	77	50	environment	environment	NOUN
emaj-211	77	51	(	(	PUNCT
emaj-211	77	52	mia	mia	PROPN
emaj-211	77	53	and	and	CCONJ
emaj-211	77	54	clarke	clarke	PROPN
emaj-211	77	55	,	,	PUNCT
emaj-211	77	56	1999	1999	NUM
emaj-211	77	57	)	)	PUNCT
emaj-211	77	58	.	.	PUNCT
emaj-211	78	1	the	the	DET
emaj-211	78	2	choice	choice	NOUN
emaj-211	78	3	of	of	ADP
emaj-211	78	4	employing	employ	VERB
emaj-211	78	5	relatively	relatively	ADV
emaj-211	78	6	sophisticated	sophisticated	ADJ
emaj-211	78	7	cost	cost	NOUN
emaj-211	78	8	and	and	CCONJ
emaj-211	78	9	management	management	NOUN
emaj-211	78	10	accounting	accounting	NOUN
emaj-211	78	11	systems	system	NOUN
emaj-211	78	12	is	be	AUX
emaj-211	78	13	caused	cause	VERB
emaj-211	78	14	by	by	ADP
emaj-211	78	15	the	the	DET
emaj-211	78	16	intensity	intensity	NOUN
emaj-211	78	17	of	of	ADP
emaj-211	78	18	competition	competition	NOUN
emaj-211	78	19	faced	face	VERB
emaj-211	78	20	by	by	ADP
emaj-211	78	21	companies	company	NOUN
emaj-211	78	22	in	in	ADP
emaj-211	78	23	a	a	DET
emaj-211	78	24	particular	particular	ADJ
emaj-211	78	25	market	market	NOUN
emaj-211	78	26	environment	environment	NOUN
emaj-211	78	27	.	.	PUNCT
emaj-211	79	1	mia	mia	PROPN
emaj-211	79	2	and	and	CCONJ
emaj-211	79	3	clarke	clarke	PROPN
emaj-211	79	4	(	(	PUNCT
emaj-211	79	5	1999	1999	NUM
emaj-211	79	6	)	)	PUNCT
emaj-211	79	7	tested	test	VERB
emaj-211	79	8	the	the	DET
emaj-211	79	9	relationship	relationship	NOUN
emaj-211	79	10	between	between	ADP
emaj-211	79	11	the	the	DET
emaj-211	79	12	intensity	intensity	NOUN
emaj-211	79	13	of	of	ADP
emaj-211	79	14	market	market	NOUN
emaj-211	79	15	competition	competition	NOUN
emaj-211	79	16	and	and	CCONJ
emaj-211	79	17	the	the	DET
emaj-211	79	18	use	use	NOUN
emaj-211	79	19	of	of	ADP
emaj-211	79	20	information	information	NOUN
emaj-211	79	21	by	by	ADP
emaj-211	79	22	managers	manager	NOUN
emaj-211	79	23	.	.	PUNCT
emaj-211	80	1	they	they	PRON
emaj-211	80	2	concluded	conclude	VERB
emaj-211	80	3	that	that	SCONJ
emaj-211	80	4	the	the	DET
emaj-211	80	5	increase	increase	NOUN
emaj-211	80	6	in	in	ADP
emaj-211	80	7	the	the	DET
emaj-211	80	8	intensity	intensity	NOUN
emaj-211	80	9	of	of	ADP
emaj-211	80	10	competition	competition	NOUN
emaj-211	80	11	in	in	ADP
emaj-211	80	12	the	the	DET
emaj-211	80	13	market	market	NOUN
emaj-211	80	14	is	be	AUX
emaj-211	80	15	associated	associate	VERB
emaj-211	80	16	with	with	ADP
emaj-211	80	17	the	the	DET
emaj-211	80	18	increased	increase	VERB
emaj-211	80	19	managerial	managerial	ADJ
emaj-211	80	20	use	use	NOUN
emaj-211	80	21	of	of	ADP
emaj-211	80	22	management	management	NOUN
emaj-211	80	23	accounting	accounting	NOUN
emaj-211	80	24	information	information	NOUN
emaj-211	80	25	.	.	PUNCT
emaj-211	81	1	libby	libby	PROPN
emaj-211	81	2	and	and	CCONJ
emaj-211	81	3	waterhouse	waterhouse	PROPN
emaj-211	81	4	(	(	PUNCT
emaj-211	81	5	1996	1996	NUM
emaj-211	81	6	)	)	PUNCT
emaj-211	81	7	also	also	ADV
emaj-211	81	8	found	find	VERB
emaj-211	81	9	a	a	DET
emaj-211	81	10	positive	positive	ADJ
emaj-211	81	11	relationship	relationship	NOUN
emaj-211	81	12	between	between	ADP
emaj-211	81	13	intensity	intensity	NOUN
emaj-211	81	14	of	of	ADP
emaj-211	81	15	competition	competition	NOUN
emaj-211	81	16	and	and	CCONJ
emaj-211	81	17	the	the	DET
emaj-211	81	18	design	design	NOUN
emaj-211	81	19	and	and	CCONJ
emaj-211	81	20	use	use	NOUN
emaj-211	81	21	of	of	ADP
emaj-211	81	22	management	management	NOUN
emaj-211	81	23	accounting	accounting	NOUN
emaj-211	81	24	systems	system	NOUN
emaj-211	81	25	.	.	PUNCT
emaj-211	82	1	similarly	similarly	ADV
emaj-211	82	2	,	,	PUNCT
emaj-211	82	3	al	al	PROPN
emaj-211	82	4	-	-	PUNCT
emaj-211	82	5	omiri	omiri	NOUN
emaj-211	82	6	and	and	CCONJ
emaj-211	82	7	drury	drury	PROPN
emaj-211	82	8	(	(	PUNCT
emaj-211	82	9	2007	2007	NUM
emaj-211	82	10	)	)	PUNCT
emaj-211	82	11	found	find	VERB
emaj-211	82	12	a	a	DET
emaj-211	82	13	positive	positive	ADJ
emaj-211	82	14	association	association	NOUN
emaj-211	82	15	between	between	ADP
emaj-211	82	16	the	the	DET
emaj-211	82	17	intensity	intensity	NOUN
emaj-211	82	18	of	of	ADP
emaj-211	82	19	competition	competition	NOUN
emaj-211	82	20	and	and	CCONJ
emaj-211	82	21	the	the	DET
emaj-211	82	22	sophistication	sophistication	NOUN
emaj-211	82	23	level	level	NOUN
emaj-211	82	24	of	of	ADP
emaj-211	82	25	the	the	DET
emaj-211	82	26	cost	cost	NOUN
emaj-211	82	27	system	system	NOUN
emaj-211	82	28	.	.	PUNCT
emaj-211	83	1	researchers	researcher	NOUN
emaj-211	83	2	have	have	AUX
emaj-211	83	3	also	also	ADV
emaj-211	83	4	argued	argue	VERB
emaj-211	83	5	that	that	SCONJ
emaj-211	83	6	firms	firm	NOUN
emaj-211	83	7	operating	operate	VERB
emaj-211	83	8	in	in	ADP
emaj-211	83	9	a	a	DET
emaj-211	83	10	more	more	ADV
emaj-211	83	11	competitive	competitive	ADJ
emaj-211	83	12	environment	environment	NOUN
emaj-211	83	13	are	be	AUX
emaj-211	83	14	under	under	ADP
emaj-211	83	15	the	the	DET
emaj-211	83	16	pressure	pressure	NOUN
emaj-211	83	17	of	of	ADP
emaj-211	83	18	assigning	assign	VERB
emaj-211	83	19	costs	cost	NOUN
emaj-211	83	20	accurately	accurately	ADV
emaj-211	83	21	to	to	ADP
emaj-211	83	22	products	product	NOUN
emaj-211	83	23	,	,	PUNCT
emaj-211	83	24	services	service	NOUN
emaj-211	83	25	and	and	CCONJ
emaj-211	83	26	customers	customer	NOUN
emaj-211	83	27	than	than	ADP
emaj-211	83	28	others	other	NOUN
emaj-211	83	29	operating	operate	VERB
emaj-211	83	30	in	in	ADP
emaj-211	83	31	a	a	DET
emaj-211	83	32	less	less	ADV
emaj-211	83	33	competitive	competitive	ADJ
emaj-211	83	34	environment	environment	NOUN
emaj-211	83	35	.	.	PUNCT
emaj-211	84	1	this	this	DET
emaj-211	84	2	pressure	pressure	NOUN
emaj-211	84	3	leads	lead	VERB
emaj-211	84	4	them	they	PRON
emaj-211	84	5	to	to	PART
emaj-211	84	6	install	install	VERB
emaj-211	84	7	more	more	ADV
emaj-211	84	8	sophisticated	sophisticated	ADJ
emaj-211	84	9	cost	cost	NOUN
emaj-211	84	10	systems	system	NOUN
emaj-211	84	11	.	.	PUNCT
emaj-211	85	1	otherwise	otherwise	ADV
emaj-211	85	2	,	,	PUNCT
emaj-211	85	3	there	there	PRON
emaj-211	85	4	is	be	VERB
emaj-211	85	5	a	a	DET
emaj-211	85	6	high	high	ADJ
emaj-211	85	7	chance	chance	NOUN
emaj-211	85	8	that	that	SCONJ
emaj-211	85	9	competitors	competitor	NOUN
emaj-211	85	10	will	will	AUX
emaj-211	85	11	take	take	VERB
emaj-211	85	12	advantages	advantage	NOUN
emaj-211	85	13	of	of	ADP
emaj-211	85	14	any	any	DET
emaj-211	85	15	errors	error	NOUN
emaj-211	85	16	made	make	VERB
emaj-211	85	17	in	in	ADP
emaj-211	85	18	decision	decision	NOUN
emaj-211	85	19	making	making	NOUN
emaj-211	85	20	which	which	PRON
emaj-211	85	21	is	be	AUX
emaj-211	85	22	caused	cause	VERB
emaj-211	85	23	by	by	ADP
emaj-211	85	24	inaccurate	inaccurate	ADJ
emaj-211	85	25	cost	cost	NOUN
emaj-211	85	26	information	information	NOUN
emaj-211	85	27	generated	generate	VERB
emaj-211	85	28	through	through	ADP
emaj-211	85	29	traditional	traditional	ADJ
emaj-211	85	30	systems	system	NOUN
emaj-211	85	31	.	.	PUNCT
emaj-211	86	1	in	in	ADP
emaj-211	86	2	line	line	NOUN
emaj-211	86	3	with	with	ADP
emaj-211	86	4	the	the	DET
emaj-211	86	5	discussion	discussion	NOUN
emaj-211	86	6	above	above	ADV
emaj-211	86	7	,	,	PUNCT
emaj-211	86	8	this	this	DET
emaj-211	86	9	study	study	NOUN
emaj-211	86	10	has	have	AUX
emaj-211	86	11	made	make	VERB
emaj-211	86	12	the	the	DET
emaj-211	86	13	following	follow	VERB
emaj-211	86	14	hypothesis	hypothesis	NOUN
emaj-211	86	15	for	for	ADP
emaj-211	86	16	investigation	investigation	NOUN
emaj-211	86	17	:	:	PUNCT
emaj-211	86	18	h2	h2	NOUN
emaj-211	86	19	:	:	PUNCT
emaj-211	86	20	there	there	PRON
emaj-211	86	21	is	be	VERB
emaj-211	86	22	a	a	DET
emaj-211	86	23	positive	positive	ADJ
emaj-211	86	24	and	and	CCONJ
emaj-211	86	25	significant	significant	ADJ
emaj-211	86	26	relationship	relationship	NOUN
emaj-211	86	27	between	between	ADP
emaj-211	86	28	competition	competition	NOUN
emaj-211	86	29	and	and	CCONJ
emaj-211	86	30	the	the	DET
emaj-211	86	31	level	level	NOUN
emaj-211	86	32	of	of	ADP
emaj-211	86	33	the	the	DET
emaj-211	86	34	sophistication	sophistication	NOUN
emaj-211	86	35	of	of	ADP
emaj-211	86	36	the	the	DET
emaj-211	86	37	costing	cost	VERB
emaj-211	86	38	system	system	NOUN
emaj-211	86	39	.	.	PUNCT
emaj-211	87	1	product	product	NOUN
emaj-211	87	2	diversity	diversity	NOUN
emaj-211	87	3	product	product	NOUN
emaj-211	87	4	diversity	diversity	NOUN
emaj-211	87	5	covers	cover	VERB
emaj-211	87	6	different	different	ADJ
emaj-211	87	7	variations	variation	NOUN
emaj-211	87	8	in	in	ADP
emaj-211	87	9	the	the	DET
emaj-211	87	10	offerings	offering	NOUN
emaj-211	87	11	by	by	ADP
emaj-211	87	12	a	a	DET
emaj-211	87	13	firm	firm	NOUN
emaj-211	87	14	which	which	PRON
emaj-211	87	15	may	may	AUX
emaj-211	87	16	include	include	VERB
emaj-211	87	17	support	support	NOUN
emaj-211	87	18	,	,	PUNCT
emaj-211	87	19	process	process	NOUN
emaj-211	87	20	and	and	CCONJ
emaj-211	87	21	volume	volume	NOUN
emaj-211	87	22	diversity	diversity	NOUN
emaj-211	87	23	.	.	PUNCT
emaj-211	88	1	support	support	NOUN
emaj-211	88	2	diversity	diversity	NOUN
emaj-211	88	3	captures	capture	VERB
emaj-211	88	4	the	the	DET
emaj-211	88	5	pattern	pattern	NOUN
emaj-211	88	6	of	of	ADP
emaj-211	88	7	services	service	NOUN
emaj-211	88	8	that	that	PRON
emaj-211	88	9	each	each	DET
emaj-211	88	10	product	product	NOUN
emaj-211	88	11	receives	receive	VERB
emaj-211	88	12	from	from	ADP
emaj-211	88	13	different	different	ADJ
emaj-211	88	14	service	service	NOUN
emaj-211	88	15	rendering	rendering	NOUN
emaj-211	88	16	units	unit	NOUN
emaj-211	88	17	in	in	ADP
emaj-211	88	18	organizations	organization	NOUN
emaj-211	88	19	.	.	PUNCT
emaj-211	89	1	process	process	NOUN
emaj-211	89	2	diversity	diversity	NOUN
emaj-211	89	3	identifies	identify	VERB
emaj-211	89	4	all	all	DET
emaj-211	89	5	the	the	DET
emaj-211	89	6	required	require	VERB
emaj-211	89	7	processes	process	NOUN
emaj-211	89	8	relating	relate	VERB
emaj-211	89	9	to	to	ADP
emaj-211	89	10	design	design	NOUN
emaj-211	89	11	,	,	PUNCT
emaj-211	89	12	manufacture	manufacture	NOUN
emaj-211	89	13	and	and	CCONJ
emaj-211	89	14	distribution	distribution	NOUN
emaj-211	89	15	of	of	ADP
emaj-211	89	16	products	product	NOUN
emaj-211	89	17	with	with	ADP
emaj-211	89	18	a	a	DET
emaj-211	89	19	particular	particular	ADJ
emaj-211	89	20	focus	focus	NOUN
emaj-211	89	21	of	of	ADP
emaj-211	89	22	understanding	understand	VERB
emaj-211	89	23	the	the	DET
emaj-211	89	24	pattern	pattern	NOUN
emaj-211	89	25	of	of	ADP
emaj-211	89	26	resources	resource	NOUN
emaj-211	89	27	consumed	consume	VERB
emaj-211	89	28	by	by	ADP
emaj-211	89	29	different	different	ADJ
emaj-211	89	30	processes	process	NOUN
emaj-211	89	31	.	.	PUNCT
emaj-211	90	1	volume	volume	NOUN
emaj-211	90	2	diversity	diversity	NOUN
emaj-211	90	3	arises	arise	VERB
emaj-211	90	4	from	from	ADP
emaj-211	90	5	the	the	DET
emaj-211	90	6	manufacturing	manufacturing	NOUN
emaj-211	90	7	variations	variation	NOUN
emaj-211	90	8	caused	cause	VERB
emaj-211	90	9	by	by	ADP
emaj-211	90	10	differences	difference	NOUN
emaj-211	90	11	in	in	ADP
emaj-211	90	12	production	production	NOUN
emaj-211	90	13	in	in	ADP
emaj-211	90	14	terms	term	NOUN
emaj-211	90	15	of	of	ADP
emaj-211	90	16	volumes	volume	NOUN
emaj-211	90	17	and	and	CCONJ
emaj-211	90	18	batches	batch	NOUN
emaj-211	90	19	.	.	PUNCT
emaj-211	91	1	a	a	DET
emaj-211	91	2	sophisticated	sophisticated	ADJ
emaj-211	91	3	costing	costing	NOUN
emaj-211	91	4	system	system	NOUN
emaj-211	91	5	is	be	AUX
emaj-211	91	6	demanded	demand	VERB
emaj-211	91	7	seriously	seriously	ADV
emaj-211	91	8	to	to	PART
emaj-211	91	9	neutralize	neutralize	VERB
emaj-211	91	10	the	the	DET
emaj-211	91	11	impact	impact	NOUN
emaj-211	91	12	of	of	ADP
emaj-211	91	13	all	all	DET
emaj-211	91	14	these	these	DET
emaj-211	91	15	diversities	diversity	NOUN
emaj-211	91	16	on	on	ADP
emaj-211	91	17	costing	cost	VERB
emaj-211	91	18	.	.	PUNCT
emaj-211	92	1	researchers	researcher	NOUN
emaj-211	92	2	,	,	PUNCT
emaj-211	92	3	based	base	VERB
emaj-211	92	4	on	on	ADP
emaj-211	92	5	studies	study	NOUN
emaj-211	92	6	,	,	PUNCT
emaj-211	92	7	have	have	AUX
emaj-211	92	8	argued	argue	VERB
emaj-211	92	9	that	that	SCONJ
emaj-211	92	10	one	one	NUM
emaj-211	92	11	of	of	ADP
emaj-211	92	12	the	the	DET
emaj-211	92	13	important	important	ADJ
emaj-211	92	14	factors	factor	NOUN
emaj-211	92	15	for	for	ADP
emaj-211	92	16	reporting	report	VERB
emaj-211	92	17	distorted	distort	VERB
emaj-211	92	18	product	product	NOUN
emaj-211	92	19	costs	cost	NOUN
emaj-211	92	20	by	by	ADP
emaj-211	92	21	traditional	traditional	ADJ
emaj-211	92	22	costing	cost	VERB
emaj-211	92	23	systems	system	NOUN
emaj-211	92	24	is	be	AUX
emaj-211	92	25	product	product	NOUN
emaj-211	92	26	diversity	diversity	NOUN
emaj-211	92	27	(	(	PUNCT
emaj-211	92	28	cooper	cooper	NOUN
emaj-211	92	29	,	,	PUNCT
emaj-211	92	30	1988	1988	NUM
emaj-211	92	31	and	and	CCONJ
emaj-211	92	32	estrin	estrin	NOUN
emaj-211	92	33	et	et	PROPN
emaj-211	92	34	al	al	PROPN
emaj-211	92	35	.	.	PROPN
emaj-211	92	36	,	,	PUNCT
emaj-211	92	37	1994	1994	NUM
emaj-211	92	38	)	)	PUNCT
emaj-211	92	39	.	.	PUNCT
emaj-211	93	1	this	this	DET
emaj-211	93	2	product	product	NOUN
emaj-211	93	3	diversity	diversity	NOUN
emaj-211	93	4	becomes	become	VERB
emaj-211	93	5	a	a	DET
emaj-211	93	6	serious	serious	ADJ
emaj-211	93	7	concern	concern	NOUN
emaj-211	93	8	when	when	SCONJ
emaj-211	93	9	the	the	DET
emaj-211	93	10	resources	resource	NOUN
emaj-211	93	11	consumed	consume	VERB
emaj-211	93	12	by	by	ADP
emaj-211	93	13	different	different	ADJ
emaj-211	93	14	products	product	NOUN
emaj-211	93	15	vary	vary	VERB
emaj-211	93	16	significantly	significantly	ADV
emaj-211	93	17	.	.	PUNCT
emaj-211	94	1	to	to	PART
emaj-211	94	2	address	address	VERB
emaj-211	94	3	these	these	DET
emaj-211	94	4	wide	wide	ADJ
emaj-211	94	5	variations	variation	NOUN
emaj-211	94	6	in	in	ADP
emaj-211	94	7	resource	resource	NOUN
emaj-211	94	8	consumption	consumption	NOUN
emaj-211	94	9	by	by	ADP
emaj-211	94	10	different	different	ADJ
emaj-211	94	11	products	product	NOUN
emaj-211	94	12	,	,	PUNCT
emaj-211	94	13	the	the	DET
emaj-211	94	14	application	application	NOUN
emaj-211	94	15	of	of	ADP
emaj-211	94	16	more	more	ADV
emaj-211	94	17	sophisticated	sophisticated	ADJ
emaj-211	94	18	costing	costing	NOUN
emaj-211	94	19	systems	system	NOUN
emaj-211	94	20	is	be	AUX
emaj-211	94	21	warranted	warrant	VERB
emaj-211	94	22	.	.	PUNCT
emaj-211	95	1	in	in	ADP
emaj-211	95	2	absence	absence	NOUN
emaj-211	95	3	of	of	ADP
emaj-211	95	4	sophisticated	sophisticated	ADJ
emaj-211	95	5	costing	costing	NOUN
emaj-211	95	6	systems	system	NOUN
emaj-211	95	7	,	,	PUNCT
emaj-211	95	8	significantly	significantly	ADV
emaj-211	95	9	distorted	distort	VERB
emaj-211	95	10	product	product	NOUN
emaj-211	95	11	costs	cost	NOUN
emaj-211	95	12	are	be	AUX
emaj-211	95	13	likely	likely	ADJ
emaj-211	95	14	to	to	PART
emaj-211	95	15	be	be	AUX
emaj-211	95	16	reported	report	VERB
emaj-211	95	17	due	due	ADP
emaj-211	95	18	to	to	ADP
emaj-211	95	19	the	the	DET
emaj-211	95	20	inability	inability	NOUN
emaj-211	95	21	of	of	ADP
emaj-211	95	22	simplistic	simplistic	ADJ
emaj-211	95	23	costing	cost	VERB
emaj-211	95	24	systems	system	NOUN
emaj-211	95	25	to	to	PART
emaj-211	95	26	adjust	adjust	VERB
emaj-211	95	27	the	the	DET
emaj-211	95	28	resource	resource	NOUN
emaj-211	95	29	consumption	consumption	NOUN
emaj-211	95	30	pattern	pattern	NOUN
emaj-211	95	31	by	by	ADP
emaj-211	95	32	different	different	ADJ
emaj-211	95	33	cost	cost	NOUN
emaj-211	95	34	objects	object	NOUN
emaj-211	95	35	.	.	PUNCT
emaj-211	96	1	it	it	PRON
emaj-211	96	2	is	be	AUX
emaj-211	96	3	commonly	commonly	ADV
emaj-211	96	4	accepted	accept	VERB
emaj-211	96	5	and	and	CCONJ
emaj-211	96	6	understood	understand	VERB
emaj-211	96	7	that	that	SCONJ
emaj-211	96	8	the	the	DET
emaj-211	96	9	type	type	NOUN
emaj-211	96	10	of	of	ADP
emaj-211	96	11	costing	cost	VERB
emaj-211	96	12	system	system	NOUN
emaj-211	96	13	used	use	VERB
emaj-211	96	14	and	and	CCONJ
emaj-211	96	15	the	the	DET
emaj-211	96	16	underlying	underlie	VERB
emaj-211	96	17	production	production	NOUN
emaj-211	96	18	process	process	NOUN
emaj-211	96	19	are	be	AUX
emaj-211	96	20	somehow	somehow	ADV
emaj-211	96	21	related	relate	VERB
emaj-211	96	22	(	(	PUNCT
emaj-211	96	23	malmi	malmi	NOUN
emaj-211	96	24	,	,	PUNCT
emaj-211	96	25	1999	1999	NUM
emaj-211	96	26	)	)	PUNCT
emaj-211	96	27	.	.	PUNCT
emaj-211	97	1	the	the	DET
emaj-211	97	2	choice	choice	NOUN
emaj-211	97	3	of	of	ADP
emaj-211	97	4	costing	cost	VERB
emaj-211	97	5	system	system	NOUN
emaj-211	97	6	should	should	AUX
emaj-211	97	7	logically	logically	ADV
emaj-211	97	8	be	be	AUX
emaj-211	97	9	guided	guide	VERB
emaj-211	97	10	by	by	ADP
emaj-211	97	11	the	the	DET
emaj-211	97	12	complexity	complexity	NOUN
emaj-211	97	13	of	of	ADP
emaj-211	97	14	the	the	DET
emaj-211	97	15	production	production	NOUN
emaj-211	97	16	process	process	NOUN
emaj-211	97	17	.	.	PUNCT
emaj-211	98	1	the	the	DET
emaj-211	98	2	more	more	ADV
emaj-211	98	3	complex	complex	ADJ
emaj-211	98	4	production	production	NOUN
emaj-211	98	5	process	process	NOUN
emaj-211	98	6	demands	demand	VERB
emaj-211	98	7	sophisticated	sophisticated	ADJ
emaj-211	98	8	costing	cost	VERB
emaj-211	98	9	system	system	NOUN
emaj-211	98	10	to	to	PART
emaj-211	98	11	capacitate	capacitate	VERB
emaj-211	98	12	the	the	DET
emaj-211	98	13	system	system	NOUN
emaj-211	98	14	for	for	ADP
emaj-211	98	15	handling	handle	VERB
emaj-211	98	16	extra	extra	ADJ
emaj-211	98	17	difficulty	difficulty	NOUN
emaj-211	98	18	.	.	PUNCT
emaj-211	99	1	product	product	NOUN
emaj-211	99	2	diversity	diversity	NOUN
emaj-211	99	3	,	,	PUNCT
emaj-211	99	4	sometimes	sometimes	ADV
emaj-211	99	5	,	,	PUNCT
emaj-211	99	6	gives	give	VERB
emaj-211	99	7	proxy	proxy	NOUN
emaj-211	99	8	to	to	ADP
emaj-211	99	9	the	the	DET
emaj-211	99	10	prevalence	prevalence	NOUN
emaj-211	99	11	of	of	ADP
emaj-211	99	12	complexity	complexity	NOUN
emaj-211	99	13	of	of	ADP
emaj-211	99	14	production	production	NOUN
emaj-211	99	15	process	process	NOUN
emaj-211	99	16	.	.	PUNCT
emaj-211	100	1	as	as	SCONJ
emaj-211	100	2	the	the	DET
emaj-211	100	3	products	product	NOUN
emaj-211	100	4	are	be	AUX
emaj-211	100	5	getting	get	VERB
emaj-211	100	6	more	more	ADV
emaj-211	100	7	complex	complex	ADJ
emaj-211	100	8	in	in	ADP
emaj-211	100	9	terms	term	NOUN
emaj-211	100	10	of	of	ADP
emaj-211	100	11	production	production	NOUN
emaj-211	100	12	process	process	NOUN
emaj-211	100	13	,	,	PUNCT
emaj-211	100	14	they	they	PRON
emaj-211	100	15	require	require	VERB
emaj-211	100	16	more	more	ADJ
emaj-211	100	17	activities	activity	NOUN
emaj-211	100	18	to	to	PART
emaj-211	100	19	manufacture	manufacture	VERB
emaj-211	100	20	them	they	PRON
emaj-211	100	21	.	.	PUNCT
emaj-211	101	1	as	as	ADP
emaj-211	101	2	a	a	DET
emaj-211	101	3	result	result	NOUN
emaj-211	101	4	,	,	PUNCT
emaj-211	101	5	it	it	PRON
emaj-211	101	6	demands	demand	VERB
emaj-211	101	7	sophisticated	sophisticated	ADJ
emaj-211	101	8	cost	cost	NOUN
emaj-211	101	9	accounting	accounting	NOUN
emaj-211	101	10	systems	system	NOUN
emaj-211	101	11	to	to	PART
emaj-211	101	12	measure	measure	VERB
emaj-211	101	13	the	the	DET
emaj-211	101	14	resource	resource	NOUN
emaj-211	101	15	consumption	consumption	NOUN
emaj-211	101	16	of	of	ADP
emaj-211	101	17	different	different	ADJ
emaj-211	101	18	products	product	NOUN
emaj-211	101	19	differently	differently	ADV
emaj-211	101	20	.	.	PUNCT
emaj-211	102	1	the	the	DET
emaj-211	102	2	foregoing	forego	VERB
emaj-211	102	3	discussion	discussion	NOUN
emaj-211	102	4	concludes	conclude	VERB
emaj-211	102	5	that	that	SCONJ
emaj-211	102	6	sophisticated	sophisticated	ADJ
emaj-211	102	7	system	system	NOUN
emaj-211	102	8	is	be	AUX
emaj-211	102	9	important	important	ADJ
emaj-211	102	10	when	when	SCONJ
emaj-211	102	11	firms	firm	NOUN
emaj-211	102	12	have	have	VERB
emaj-211	102	13	greater	great	ADJ
emaj-211	102	14	product	product	NOUN
emaj-211	102	15	diversity	diversity	NOUN
emaj-211	102	16	and	and	CCONJ
emaj-211	102	17	thus	thus	ADV
emaj-211	102	18	,	,	PUNCT
emaj-211	102	19	the	the	DET
emaj-211	102	20	following	follow	VERB
emaj-211	102	21	hypothesis	hypothesis	NOUN
emaj-211	102	22	is	be	AUX
emaj-211	102	23	hereby	hereby	ADV
emaj-211	102	24	formed	form	VERB
emaj-211	102	25	for	for	ADP
emaj-211	102	26	investigation	investigation	NOUN
emaj-211	102	27	:	:	PUNCT
emaj-211	102	28	h3	h3	NOUN
emaj-211	102	29	:	:	PUNCT
emaj-211	102	30	there	there	PRON
emaj-211	102	31	is	be	VERB
emaj-211	102	32	a	a	DET
emaj-211	102	33	positive	positive	ADJ
emaj-211	102	34	and	and	CCONJ
emaj-211	102	35	significant	significant	ADJ
emaj-211	102	36	relationship	relationship	NOUN
emaj-211	102	37	between	between	ADP
emaj-211	102	38	product	product	NOUN
emaj-211	102	39	diversity	diversity	NOUN
emaj-211	102	40	and	and	CCONJ
emaj-211	102	41	the	the	DET
emaj-211	102	42	level	level	NOUN
emaj-211	102	43	of	of	ADP
emaj-211	102	44	the	the	DET
emaj-211	102	45	sophistication	sophistication	NOUN
emaj-211	102	46	of	of	ADP
emaj-211	102	47	the	the	DET
emaj-211	102	48	costing	cost	VERB
emaj-211	102	49	system	system	NOUN
emaj-211	102	50	.	.	PUNCT
emaj-211	103	1	size	size	NOUN
emaj-211	103	2	organizational	organizational	ADJ
emaj-211	103	3	size	size	NOUN
emaj-211	103	4	,	,	PUNCT
emaj-211	103	5	measured	measure	VERB
emaj-211	103	6	in	in	ADP
emaj-211	103	7	sales	sale	NOUN
emaj-211	103	8	,	,	PUNCT
emaj-211	103	9	assets	asset	NOUN
emaj-211	103	10	or	or	CCONJ
emaj-211	103	11	number	number	NOUN
emaj-211	103	12	of	of	ADP
emaj-211	103	13	employees	employee	NOUN
emaj-211	103	14	,	,	PUNCT
emaj-211	103	15	have	have	AUX
emaj-211	103	16	found	find	VERB
emaj-211	103	17	positively	positively	ADV
emaj-211	103	18	related	relate	VERB
emaj-211	103	19	with	with	ADP
emaj-211	103	20	the	the	DET
emaj-211	103	21	initiative	initiative	NOUN
emaj-211	103	22	of	of	ADP
emaj-211	103	23	adopting	adopt	VERB
emaj-211	103	24	sophisticated	sophisticated	ADJ
emaj-211	103	25	management	management	NOUN
emaj-211	103	26	accounting	accounting	NOUN
emaj-211	103	27	systems	system	NOUN
emaj-211	103	28	.	.	PUNCT
emaj-211	104	1	research	research	NOUN
emaj-211	104	2	has	have	AUX
emaj-211	104	3	shown	show	VERB
emaj-211	104	4	that	that	SCONJ
emaj-211	104	5	larger	large	ADJ
emaj-211	104	6	firms	firm	NOUN
emaj-211	104	7	have	have	VERB
emaj-211	104	8	more	more	ADJ
emaj-211	104	9	smap	smap	NOUN
emaj-211	104	10	as	as	ADP
emaj-211	104	11	compared	compare	VERB
emaj-211	104	12	with	with	ADP
emaj-211	104	13	smaller	small	ADJ
emaj-211	104	14	firms	firm	NOUN
emaj-211	104	15	.	.	PUNCT
emaj-211	105	1	in	in	ADP
emaj-211	105	2	india	india	PROPN
emaj-211	105	3	,	,	PUNCT
emaj-211	105	4	organizational	organizational	ADJ
emaj-211	105	5	size	size	NOUN
emaj-211	105	6	was	be	AUX
emaj-211	105	7	found	find	VERB
emaj-211	105	8	to	to	PART
emaj-211	105	9	be	be	AUX
emaj-211	105	10	an	an	DET
emaj-211	105	11	important	important	ADJ
emaj-211	105	12	factor	factor	NOUN
emaj-211	105	13	in	in	ADP
emaj-211	105	14	adopting	adopt	VERB
emaj-211	105	15	advanced	advanced	ADJ
emaj-211	105	16	management	management	NOUN
emaj-211	105	17	accounting	accounting	NOUN
emaj-211	105	18	practices	practice	NOUN
emaj-211	105	19	(	(	PUNCT
emaj-211	105	20	joshi	joshi	PROPN
emaj-211	105	21	,	,	PUNCT
emaj-211	105	22	2001	2001	NUM
emaj-211	105	23	)	)	PUNCT
emaj-211	105	24	.	.	PUNCT
emaj-211	106	1	in	in	ADP
emaj-211	106	2	the	the	DET
emaj-211	106	3	uk	uk	PROPN
emaj-211	106	4	,	,	PUNCT
emaj-211	106	5	al	al	PROPN
emaj-211	106	6	-	-	PUNCT
emaj-211	106	7	omiri	omiri	NOUN
emaj-211	106	8	and	and	CCONJ
emaj-211	106	9	drury	drury	PROPN
emaj-211	106	10	(	(	PUNCT
emaj-211	106	11	2007	2007	NUM
emaj-211	106	12	)	)	PUNCT
emaj-211	106	13	also	also	ADV
emaj-211	106	14	found	find	VERB
emaj-211	106	15	a	a	DET
emaj-211	106	16	positive	positive	ADJ
emaj-211	106	17	relationship	relationship	NOUN
emaj-211	106	18	between	between	ADP
emaj-211	106	19	the	the	DET
emaj-211	106	20	organization	organization	NOUN
emaj-211	106	21	’s	’s	PART
emaj-211	106	22	size	size	NOUN
emaj-211	106	23	and	and	CCONJ
emaj-211	106	24	the	the	DET
emaj-211	106	25	level	level	NOUN
emaj-211	106	26	of	of	ADP
emaj-211	106	27	cost	cost	NOUN
emaj-211	106	28	system	system	NOUN
emaj-211	106	29	sophistication	sophistication	NOUN
emaj-211	106	30	.	.	PUNCT
emaj-211	107	1	study	study	NOUN
emaj-211	107	2	done	do	VERB
emaj-211	107	3	by	by	ADP
emaj-211	107	4	albu	albu	PROPN
emaj-211	107	5	and	and	CCONJ
emaj-211	107	6	albu	albu	PROPN
emaj-211	107	7	(	(	PUNCT
emaj-211	107	8	2012	2012	NUM
emaj-211	107	9	)	)	PUNCT
emaj-211	107	10	also	also	ADV
emaj-211	107	11	revealed	reveal	VERB
emaj-211	107	12	that	that	SCONJ
emaj-211	107	13	size	size	NOUN
emaj-211	107	14	is	be	AUX
emaj-211	107	15	one	one	NUM
emaj-211	107	16	of	of	ADP
emaj-211	107	17	the	the	DET
emaj-211	107	18	most	most	ADV
emaj-211	107	19	important	important	ADJ
emaj-211	107	20	factors	factor	NOUN
emaj-211	107	21	for	for	ADP
emaj-211	107	22	the	the	DET
emaj-211	107	23	adoption	adoption	NOUN
emaj-211	107	24	and	and	CCONJ
emaj-211	107	25	use	use	NOUN
emaj-211	107	26	of	of	ADP
emaj-211	107	27	management	management	NOUN
emaj-211	107	28	accounting	accounting	NOUN
emaj-211	107	29	techniques	technique	NOUN
emaj-211	107	30	.	.	PUNCT
emaj-211	108	1	size	size	NOUN
emaj-211	108	2	is	be	AUX
emaj-211	108	3	an	an	DET
emaj-211	108	4	important	important	ADJ
emaj-211	108	5	organizational	organizational	ADJ
emaj-211	108	6	context	context	NOUN
emaj-211	108	7	variable	variable	NOUN
emaj-211	108	8	and	and	CCONJ
emaj-211	108	9	it	it	PRON
emaj-211	108	10	can	can	AUX
emaj-211	108	11	affect	affect	VERB
emaj-211	108	12	the	the	DET
emaj-211	108	13	way	way	NOUN
emaj-211	108	14	in	in	ADP
emaj-211	108	15	which	which	PRON
emaj-211	108	16	organizations	organization	NOUN
emaj-211	108	17	design	design	VERB
emaj-211	108	18	and	and	CCONJ
emaj-211	108	19	use	use	VERB
emaj-211	108	20	management	management	NOUN
emaj-211	108	21	systems	system	NOUN
emaj-211	108	22	.	.	PUNCT
emaj-211	109	1	the	the	DET
emaj-211	109	2	size	size	NOUN
emaj-211	109	3	of	of	ADP
emaj-211	109	4	firm	firm	NOUN
emaj-211	109	5	has	have	AUX
emaj-211	109	6	been	be	AUX
emaj-211	109	7	shown	show	VERB
emaj-211	109	8	to	to	PART
emaj-211	109	9	affect	affect	VERB
emaj-211	109	10	the	the	DET
emaj-211	109	11	design	design	NOUN
emaj-211	109	12	and	and	CCONJ
emaj-211	109	13	scope	scope	NOUN
emaj-211	109	14	of	of	ADP
emaj-211	109	15	management	management	NOUN
emaj-211	109	16	accounting	accounting	NOUN
emaj-211	109	17	practices	practice	NOUN
emaj-211	109	18	(	(	PUNCT
emaj-211	109	19	abdel	abdel	PROPN
emaj-211	109	20	-	-	PUNCT
emaj-211	109	21	kader	kader	PROPN
emaj-211	109	22	and	and	CCONJ
emaj-211	109	23	luther	luther	PROPN
emaj-211	109	24	,	,	PUNCT
emaj-211	109	25	2008	2008	NUM
emaj-211	109	26	;	;	PUNCT
emaj-211	109	27	albu	albu	PROPN
emaj-211	109	28	and	and	CCONJ
emaj-211	109	29	albu	albu	PROPN
emaj-211	109	30	,	,	PUNCT
emaj-211	109	31	2012	2012	NUM
emaj-211	109	32	)	)	PUNCT
emaj-211	109	33	.	.	PUNCT
emaj-211	110	1	abdel	abdel	PROPN
emaj-211	110	2	-	-	PUNCT
emaj-211	110	3	kader	kader	PROPN
emaj-211	110	4	and	and	CCONJ
emaj-211	110	5	luther	luther	PROPN
emaj-211	110	6	(	(	PUNCT
emaj-211	110	7	2008	2008	NUM
emaj-211	110	8	)	)	PUNCT
emaj-211	110	9	found	find	VERB
emaj-211	110	10	that	that	SCONJ
emaj-211	110	11	large	large	ADJ
emaj-211	110	12	enterprises	enterprise	NOUN
emaj-211	110	13	in	in	ADP
emaj-211	110	14	the	the	DET
emaj-211	110	15	uk	uk	PROPN
emaj-211	110	16	food	food	NOUN
emaj-211	110	17	and	and	CCONJ
emaj-211	110	18	drink	drink	VERB
emaj-211	110	19	industry	industry	NOUN
emaj-211	110	20	adopted	adopt	VERB
emaj-211	110	21	more	more	ADJ
emaj-211	110	22	smap	smap	NOUN
emaj-211	110	23	than	than	ADP
emaj-211	110	24	small	small	ADJ
emaj-211	110	25	ones	one	NOUN
emaj-211	110	26	.	.	PUNCT
emaj-211	111	1	behind	behind	ADP
emaj-211	111	2	the	the	DET
emaj-211	111	3	choice	choice	NOUN
emaj-211	111	4	of	of	ADP
emaj-211	111	5	more	more	ADJ
emaj-211	111	6	smap	smap	NOUN
emaj-211	111	7	by	by	ADP
emaj-211	111	8	larger	large	ADJ
emaj-211	111	9	firms	firm	NOUN
emaj-211	111	10	,	,	PUNCT
emaj-211	111	11	a	a	DET
emaj-211	111	12	possible	possible	ADJ
emaj-211	111	13	reason	reason	NOUN
emaj-211	111	14	may	may	AUX
emaj-211	111	15	be	be	AUX
emaj-211	111	16	that	that	SCONJ
emaj-211	111	17	the	the	DET
emaj-211	111	18	larger	large	ADJ
emaj-211	111	19	organizations	organization	NOUN
emaj-211	111	20	have	have	VERB
emaj-211	111	21	greater	great	ADJ
emaj-211	111	22	resources	resource	NOUN
emaj-211	111	23	to	to	PART
emaj-211	111	24	afford	afford	VERB
emaj-211	111	25	adopting	adopt	VERB
emaj-211	111	26	sophisticated	sophisticated	ADJ
emaj-211	111	27	systems	system	NOUN
emaj-211	111	28	as	as	SCONJ
emaj-211	111	29	compared	compare	VERB
emaj-211	111	30	to	to	ADP
emaj-211	111	31	their	their	PRON
emaj-211	111	32	smaller	small	ADJ
emaj-211	111	33	counterparts	counterpart	NOUN
emaj-211	111	34	(	(	PUNCT
emaj-211	111	35	haldma	haldma	NOUN
emaj-211	111	36	and	and	CCONJ
emaj-211	111	37	laats	laat	NOUN
emaj-211	111	38	,	,	PUNCT
emaj-211	111	39	2002	2002	NUM
emaj-211	111	40	;	;	PUNCT
emaj-211	111	41	al	al	PROPN
emaj-211	111	42	-	-	PUNCT
emaj-211	111	43	omiri	omiri	NOUN
emaj-211	111	44	and	and	CCONJ
emaj-211	111	45	drury	drury	PROPN
emaj-211	111	46	,	,	PUNCT
emaj-211	111	47	2007	2007	NUM
emaj-211	111	48	;	;	PUNCT
emaj-211	111	49	and	and	CCONJ
emaj-211	111	50	abdelkader	abdelkader	PROPN
emaj-211	111	51	and	and	CCONJ
emaj-211	111	52	luther	luther	PROPN
emaj-211	111	53	,	,	PUNCT
emaj-211	111	54	2008	2008	NUM
emaj-211	111	55	)	)	PUNCT
emaj-211	111	56	.	.	PUNCT
emaj-211	112	1	to	to	PART
emaj-211	112	2	confirm	confirm	VERB
emaj-211	112	3	a	a	DET
emaj-211	112	4	similar	similar	ADJ
emaj-211	112	5	relationship	relationship	NOUN
emaj-211	112	6	,	,	PUNCT
emaj-211	112	7	this	this	DET
emaj-211	112	8	study	study	NOUN
emaj-211	112	9	also	also	ADV
emaj-211	112	10	assumes	assume	VERB
emaj-211	112	11	that	that	SCONJ
emaj-211	112	12	size	size	NOUN
emaj-211	112	13	is	be	AUX
emaj-211	112	14	an	an	DET
emaj-211	112	15	important	important	ADJ
emaj-211	112	16	factor	factor	NOUN
emaj-211	112	17	behind	behind	ADP
emaj-211	112	18	the	the	DET
emaj-211	112	19	choice	choice	NOUN
emaj-211	112	20	of	of	ADP
emaj-211	112	21	sophisticated	sophisticated	ADJ
emaj-211	112	22	system	system	NOUN
emaj-211	112	23	and	and	CCONJ
emaj-211	112	24	formed	form	VERB
emaj-211	112	25	the	the	DET
emaj-211	112	26	following	follow	VERB
emaj-211	112	27	hypothesis	hypothesis	NOUN
emaj-211	112	28	for	for	ADP
emaj-211	112	29	investigation	investigation	NOUN
emaj-211	112	30	:	:	PUNCT
emaj-211	112	31	h4	h4	NOUN
emaj-211	112	32	:	:	PUNCT
emaj-211	112	33	there	there	PRON
emaj-211	112	34	is	be	VERB
emaj-211	112	35	a	a	DET
emaj-211	112	36	positive	positive	ADJ
emaj-211	112	37	and	and	CCONJ
emaj-211	112	38	significant	significant	ADJ
emaj-211	112	39	relationship	relationship	NOUN
emaj-211	112	40	between	between	ADP
emaj-211	112	41	size	size	NOUN
emaj-211	112	42	and	and	CCONJ
emaj-211	112	43	the	the	DET
emaj-211	112	44	level	level	NOUN
emaj-211	112	45	of	of	ADP
emaj-211	112	46	the	the	DET
emaj-211	112	47	sophistication	sophistication	NOUN
emaj-211	112	48	of	of	ADP
emaj-211	112	49	the	the	DET
emaj-211	112	50	costing	cost	VERB
emaj-211	112	51	system	system	NOUN
emaj-211	112	52	.	.	PUNCT
emaj-211	113	1	use	use	NOUN
emaj-211	113	2	of	of	ADP
emaj-211	113	3	information	information	NOUN
emaj-211	113	4	technology	technology	NOUN
emaj-211	113	5	management	management	NOUN
emaj-211	113	6	accounting	accounting	NOUN
emaj-211	113	7	system	system	NOUN
emaj-211	113	8	should	should	AUX
emaj-211	113	9	be	be	AUX
emaj-211	113	10	compatible	compatible	ADJ
emaj-211	113	11	with	with	ADP
emaj-211	113	12	providing	provide	VERB
emaj-211	113	13	critical	critical	ADJ
emaj-211	113	14	information	information	NOUN
emaj-211	113	15	at	at	ADP
emaj-211	113	16	the	the	DET
emaj-211	113	17	demand	demand	NOUN
emaj-211	113	18	of	of	ADP
emaj-211	113	19	the	the	DET
emaj-211	113	20	decision	decision	NOUN
emaj-211	113	21	makers	maker	NOUN
emaj-211	113	22	.	.	PUNCT
emaj-211	114	1	this	this	DET
emaj-211	114	2	information	information	NOUN
emaj-211	114	3	is	be	AUX
emaj-211	114	4	mostly	mostly	ADV
emaj-211	114	5	intuitive	intuitive	ADJ
emaj-211	114	6	in	in	ADP
emaj-211	114	7	nature	nature	NOUN
emaj-211	114	8	and	and	CCONJ
emaj-211	114	9	very	very	ADV
emaj-211	114	10	much	much	ADJ
emaj-211	114	11	situational	situational	NOUN
emaj-211	114	12	which	which	PRON
emaj-211	114	13	is	be	AUX
emaj-211	114	14	not	not	PART
emaj-211	114	15	known	know	VERB
emaj-211	114	16	previously	previously	ADV
emaj-211	114	17	.	.	PUNCT
emaj-211	115	1	this	this	DET
emaj-211	115	2	information	information	NOUN
emaj-211	115	3	is	be	AUX
emaj-211	115	4	very	very	ADV
emaj-211	115	5	volume	volume	NOUN
emaj-211	115	6	11	11	NUM
emaj-211	115	7	no	no	DET
emaj-211	115	8	1	1	NUM
emaj-211	115	9	(	(	PUNCT
emaj-211	115	10	2021	2021	NUM
emaj-211	115	11	)	)	PUNCT
emaj-211	115	12	|	|	ADV
emaj-211	115	13	issn	issn	VERB
emaj-211	115	14	2158	2158	NUM
emaj-211	115	15	-	-	SYM
emaj-211	115	16	8708	8708	NUM
emaj-211	115	17	(	(	PUNCT
emaj-211	115	18	online	online	NOUN
emaj-211	115	19	)	)	PUNCT
emaj-211	115	20	|	|	ADV
emaj-211	115	21	doi	doi	X
emaj-211	115	22	10.5195	10.5195	NUM
emaj-211	115	23	/	/	SYM
emaj-211	115	24	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	115	25	|	|	ADV
emaj-211	115	26	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	115	27	nikhil	nikhil	PROPN
emaj-211	115	28	chandra	chandra	PROPN
emaj-211	115	29	shil	shil	PROPN
emaj-211	115	30	,	,	PUNCT
emaj-211	115	31	mahfuzul	mahfuzul	ADJ
emaj-211	115	32	hoque	hoque	NOUN
emaj-211	115	33	,	,	PUNCT
emaj-211	115	34	mahmuda	mahmuda	NOUN
emaj-211	115	35	akter	akter	NOUN
emaj-211	115	36	emerging	emerge	VERB
emaj-211	115	37	markets	market	NOUN
emaj-211	115	38	journal	journal	NOUN
emaj-211	116	1	|	|	ADV
emaj-211	116	2	p	p	NOUN
emaj-211	116	3	a	a	DET
emaj-211	116	4	g	g	NOUN
emaj-211	116	5	e	e	NOUN
emaj-211	116	6	5	5	NUM
emaj-211	116	7	costly	costly	ADJ
emaj-211	116	8	due	due	ADP
emaj-211	116	9	to	to	ADP
emaj-211	116	10	the	the	DET
emaj-211	116	11	decision	decision	NOUN
emaj-211	116	12	-	-	PUNCT
emaj-211	116	13	making	making	NOUN
emaj-211	116	14	usefulness	usefulness	NOUN
emaj-211	116	15	which	which	PRON
emaj-211	116	16	will	will	AUX
emaj-211	116	17	provide	provide	VERB
emaj-211	116	18	competitive	competitive	ADJ
emaj-211	116	19	edge	edge	NOUN
emaj-211	116	20	in	in	ADP
emaj-211	116	21	the	the	DET
emaj-211	116	22	market	market	NOUN
emaj-211	116	23	.	.	PUNCT
emaj-211	117	1	thus	thus	ADV
emaj-211	117	2	,	,	PUNCT
emaj-211	117	3	information	information	NOUN
emaj-211	117	4	technology	technology	NOUN
emaj-211	117	5	used	use	VERB
emaj-211	117	6	in	in	ADP
emaj-211	117	7	processing	processing	NOUN
emaj-211	117	8	information	information	NOUN
emaj-211	117	9	should	should	AUX
emaj-211	117	10	be	be	AUX
emaj-211	117	11	highly	highly	ADV
emaj-211	117	12	integrative	integrative	ADJ
emaj-211	117	13	,	,	PUNCT
emaj-211	117	14	real	real	ADJ
emaj-211	117	15	-	-	PUNCT
emaj-211	117	16	time	time	NOUN
emaj-211	117	17	and	and	CCONJ
emaj-211	117	18	should	should	AUX
emaj-211	117	19	allow	allow	VERB
emaj-211	117	20	query	query	NOUN
emaj-211	117	21	based	base	VERB
emaj-211	117	22	solution	solution	NOUN
emaj-211	117	23	.	.	PUNCT
emaj-211	118	1	in	in	ADP
emaj-211	118	2	this	this	DET
emaj-211	118	3	era	era	NOUN
emaj-211	118	4	of	of	ADP
emaj-211	118	5	4th	4th	ADJ
emaj-211	118	6	industrial	industrial	ADJ
emaj-211	118	7	revolution	revolution	NOUN
emaj-211	118	8	,	,	PUNCT
emaj-211	118	9	technological	technological	ADJ
emaj-211	118	10	innovation	innovation	NOUN
emaj-211	118	11	has	have	AUX
emaj-211	118	12	changed	change	VERB
emaj-211	118	13	the	the	DET
emaj-211	118	14	language	language	NOUN
emaj-211	118	15	of	of	ADP
emaj-211	118	16	business	business	NOUN
emaj-211	118	17	data	datum	NOUN
emaj-211	118	18	analysis	analysis	NOUN
emaj-211	118	19	.	.	PUNCT
emaj-211	119	1	management	management	NOUN
emaj-211	119	2	accounting	accounting	NOUN
emaj-211	119	3	systems	system	NOUN
emaj-211	119	4	have	have	AUX
emaj-211	119	5	undergone	undergo	VERB
emaj-211	119	6	significant	significant	ADJ
emaj-211	119	7	changes	change	NOUN
emaj-211	119	8	due	due	ADP
emaj-211	119	9	to	to	ADP
emaj-211	119	10	the	the	DET
emaj-211	119	11	use	use	NOUN
emaj-211	119	12	of	of	ADP
emaj-211	119	13	blockchain	blockchain	NOUN
emaj-211	119	14	,	,	PUNCT
emaj-211	119	15	machine	machine	NOUN
emaj-211	119	16	learning	learning	NOUN
emaj-211	119	17	,	,	PUNCT
emaj-211	119	18	data	datum	NOUN
emaj-211	119	19	analytics	analytic	NOUN
emaj-211	119	20	,	,	PUNCT
emaj-211	119	21	business	business	NOUN
emaj-211	119	22	intelligence	intelligence	NOUN
emaj-211	119	23	and	and	CCONJ
emaj-211	119	24	other	other	ADJ
emaj-211	119	25	advanced	advanced	ADJ
emaj-211	119	26	technologies	technology	NOUN
emaj-211	119	27	.	.	PUNCT
emaj-211	120	1	based	base	VERB
emaj-211	120	2	on	on	ADP
emaj-211	120	3	a	a	DET
emaj-211	120	4	field	field	NOUN
emaj-211	120	5	study	study	NOUN
emaj-211	120	6	covering	cover	VERB
emaj-211	120	7	management	management	NOUN
emaj-211	120	8	accounting	accounting	NOUN
emaj-211	120	9	and	and	CCONJ
emaj-211	120	10	control	control	NOUN
emaj-211	120	11	systems	system	NOUN
emaj-211	120	12	in	in	ADP
emaj-211	120	13	south	south	PROPN
emaj-211	120	14	africa	africa	PROPN
emaj-211	120	15	,	,	PUNCT
emaj-211	120	16	the	the	DET
emaj-211	120	17	researchers	researcher	NOUN
emaj-211	120	18	found	find	VERB
emaj-211	120	19	that	that	SCONJ
emaj-211	120	20	one	one	NUM
emaj-211	120	21	of	of	ADP
emaj-211	120	22	the	the	DET
emaj-211	120	23	main	main	ADJ
emaj-211	120	24	motivators	motivator	NOUN
emaj-211	120	25	of	of	ADP
emaj-211	120	26	change	change	NOUN
emaj-211	120	27	in	in	ADP
emaj-211	120	28	management	management	NOUN
emaj-211	120	29	accounting	accounting	NOUN
emaj-211	120	30	and	and	CCONJ
emaj-211	120	31	control	control	NOUN
emaj-211	120	32	systems	system	NOUN
emaj-211	120	33	is	be	AUX
emaj-211	120	34	changes	change	NOUN
emaj-211	120	35	in	in	ADP
emaj-211	120	36	technology	technology	NOUN
emaj-211	120	37	,	,	PUNCT
emaj-211	120	38	in	in	ADP
emaj-211	120	39	particular	particular	ADJ
emaj-211	120	40	information	information	NOUN
emaj-211	120	41	systems	system	NOUN
emaj-211	120	42	(	(	PUNCT
emaj-211	120	43	waweru	waweru	PROPN
emaj-211	120	44	et	et	PROPN
emaj-211	120	45	al	al	PROPN
emaj-211	120	46	.	.	PROPN
emaj-211	120	47	,	,	PUNCT
emaj-211	120	48	2004	2004	NUM
emaj-211	120	49	)	)	PUNCT
emaj-211	120	50	.	.	PUNCT
emaj-211	121	1	szychta	szychta	PROPN
emaj-211	121	2	(	(	PUNCT
emaj-211	121	3	2002	2002	NUM
emaj-211	121	4	)	)	PUNCT
emaj-211	121	5	also	also	ADV
emaj-211	121	6	agreed	agree	VERB
emaj-211	121	7	that	that	SCONJ
emaj-211	121	8	technology	technology	NOUN
emaj-211	121	9	is	be	AUX
emaj-211	121	10	one	one	NUM
emaj-211	121	11	of	of	ADP
emaj-211	121	12	driving	drive	VERB
emaj-211	121	13	forces	force	NOUN
emaj-211	121	14	behind	behind	ADP
emaj-211	121	15	the	the	DET
emaj-211	121	16	shift	shift	NOUN
emaj-211	121	17	in	in	ADP
emaj-211	121	18	use	use	NOUN
emaj-211	121	19	of	of	ADP
emaj-211	121	20	management	management	NOUN
emaj-211	121	21	accounting	accounting	NOUN
emaj-211	121	22	practices	practice	NOUN
emaj-211	121	23	in	in	ADP
emaj-211	121	24	poland	poland	PROPN
emaj-211	121	25	.	.	PUNCT
emaj-211	122	1	sophisticated	sophisticated	ADJ
emaj-211	122	2	system	system	NOUN
emaj-211	122	3	demands	demand	VERB
emaj-211	122	4	such	such	ADJ
emaj-211	122	5	information	information	NOUN
emaj-211	122	6	technology	technology	NOUN
emaj-211	122	7	which	which	PRON
emaj-211	122	8	is	be	AUX
emaj-211	122	9	intelligent	intelligent	ADJ
emaj-211	122	10	enough	enough	ADV
emaj-211	122	11	to	to	PART
emaj-211	122	12	respond	respond	VERB
emaj-211	122	13	to	to	ADP
emaj-211	122	14	the	the	DET
emaj-211	122	15	needs	need	NOUN
emaj-211	122	16	of	of	ADP
emaj-211	122	17	the	the	DET
emaj-211	122	18	decision	decision	NOUN
emaj-211	122	19	maker	maker	NOUN
emaj-211	122	20	instantly	instantly	ADV
emaj-211	122	21	.	.	PUNCT
emaj-211	123	1	dependence	dependence	NOUN
emaj-211	123	2	on	on	ADP
emaj-211	123	3	information	information	NOUN
emaj-211	123	4	technology	technology	NOUN
emaj-211	123	5	in	in	ADP
emaj-211	123	6	a	a	DET
emaj-211	123	7	simplistic	simplistic	ADJ
emaj-211	123	8	system	system	NOUN
emaj-211	123	9	environment	environment	NOUN
emaj-211	123	10	is	be	AUX
emaj-211	123	11	not	not	PART
emaj-211	123	12	that	that	ADV
emaj-211	123	13	much	much	ADV
emaj-211	123	14	critical	critical	ADJ
emaj-211	123	15	.	.	PUNCT
emaj-211	124	1	even	even	ADV
emaj-211	124	2	a	a	DET
emaj-211	124	3	simplistic	simplistic	ADJ
emaj-211	124	4	system	system	NOUN
emaj-211	124	5	can	can	AUX
emaj-211	124	6	not	not	PART
emaj-211	124	7	provide	provide	VERB
emaj-211	124	8	required	require	VERB
emaj-211	124	9	information	information	NOUN
emaj-211	124	10	real	real	ADJ
emaj-211	124	11	time	time	NOUN
emaj-211	124	12	rather	rather	ADV
emaj-211	124	13	defers	defer	VERB
emaj-211	124	14	it	it	PRON
emaj-211	124	15	with	with	ADP
emaj-211	124	16	reference	reference	NOUN
emaj-211	124	17	to	to	ADP
emaj-211	124	18	some	some	DET
emaj-211	124	19	future	future	ADJ
emaj-211	124	20	time	time	NOUN
emaj-211	124	21	period	period	NOUN
emaj-211	124	22	.	.	PUNCT
emaj-211	125	1	this	this	PRON
emaj-211	125	2	is	be	AUX
emaj-211	125	3	due	due	ADJ
emaj-211	125	4	to	to	ADP
emaj-211	125	5	low	low	ADJ
emaj-211	125	6	investment	investment	NOUN
emaj-211	125	7	on	on	ADP
emaj-211	125	8	information	information	NOUN
emaj-211	125	9	technology	technology	NOUN
emaj-211	125	10	,	,	PUNCT
emaj-211	125	11	skilled	skilled	ADJ
emaj-211	125	12	manpower	manpower	NOUN
emaj-211	125	13	and	and	CCONJ
emaj-211	125	14	other	other	ADJ
emaj-211	125	15	infrastructure	infrastructure	NOUN
emaj-211	125	16	.	.	PUNCT
emaj-211	126	1	to	to	PART
emaj-211	126	2	understand	understand	VERB
emaj-211	126	3	the	the	DET
emaj-211	126	4	influence	influence	NOUN
emaj-211	126	5	of	of	ADP
emaj-211	126	6	information	information	NOUN
emaj-211	126	7	technology	technology	NOUN
emaj-211	126	8	on	on	ADP
emaj-211	126	9	the	the	DET
emaj-211	126	10	choice	choice	NOUN
emaj-211	126	11	of	of	ADP
emaj-211	126	12	sophisticated	sophisticated	ADJ
emaj-211	126	13	system	system	NOUN
emaj-211	126	14	,	,	PUNCT
emaj-211	126	15	this	this	DET
emaj-211	126	16	study	study	NOUN
emaj-211	126	17	investigated	investigate	VERB
emaj-211	126	18	the	the	DET
emaj-211	126	19	following	following	ADJ
emaj-211	126	20	hypothesis	hypothesis	NOUN
emaj-211	126	21	:	:	PUNCT
emaj-211	126	22	h5	h5	PROPN
emaj-211	126	23	:	:	PUNCT
emaj-211	126	24	there	there	PRON
emaj-211	126	25	is	be	VERB
emaj-211	126	26	a	a	DET
emaj-211	126	27	positive	positive	ADJ
emaj-211	126	28	and	and	CCONJ
emaj-211	126	29	significant	significant	ADJ
emaj-211	126	30	relationship	relationship	NOUN
emaj-211	126	31	between	between	ADP
emaj-211	126	32	use	use	NOUN
emaj-211	126	33	of	of	ADP
emaj-211	126	34	information	information	NOUN
emaj-211	126	35	technology	technology	NOUN
emaj-211	126	36	and	and	CCONJ
emaj-211	126	37	the	the	DET
emaj-211	126	38	level	level	NOUN
emaj-211	126	39	of	of	ADP
emaj-211	126	40	the	the	DET
emaj-211	126	41	sophistication	sophistication	NOUN
emaj-211	126	42	of	of	ADP
emaj-211	126	43	the	the	DET
emaj-211	126	44	costing	cost	VERB
emaj-211	126	45	system	system	NOUN
emaj-211	126	46	.	.	PUNCT
emaj-211	127	1	decision	decision	NOUN
emaj-211	127	2	-	-	PUNCT
emaj-211	127	3	making	make	VERB
emaj-211	127	4	usefulness	usefulness	NOUN
emaj-211	127	5	business	business	NOUN
emaj-211	127	6	decision	decision	NOUN
emaj-211	127	7	making	making	NOUN
emaj-211	127	8	process	process	NOUN
emaj-211	127	9	is	be	AUX
emaj-211	127	10	essentially	essentially	ADV
emaj-211	127	11	being	be	AUX
emaj-211	127	12	substantiated	substantiate	VERB
emaj-211	127	13	by	by	ADP
emaj-211	127	14	cost	cost	NOUN
emaj-211	127	15	and	and	CCONJ
emaj-211	127	16	other	other	ADJ
emaj-211	127	17	relevant	relevant	ADJ
emaj-211	127	18	information	information	NOUN
emaj-211	127	19	.	.	PUNCT
emaj-211	128	1	product	product	NOUN
emaj-211	128	2	costing	cost	VERB
emaj-211	128	3	system	system	NOUN
emaj-211	128	4	is	be	AUX
emaj-211	128	5	the	the	DET
emaj-211	128	6	center	center	NOUN
emaj-211	128	7	of	of	ADP
emaj-211	128	8	generating	generate	VERB
emaj-211	128	9	relevant	relevant	ADJ
emaj-211	128	10	cost	cost	NOUN
emaj-211	128	11	data	datum	NOUN
emaj-211	128	12	in	in	ADP
emaj-211	128	13	most	most	ADJ
emaj-211	128	14	of	of	ADP
emaj-211	128	15	the	the	DET
emaj-211	128	16	manufacturing	manufacturing	NOUN
emaj-211	128	17	firms	firm	NOUN
emaj-211	128	18	.	.	PUNCT
emaj-211	129	1	a	a	DET
emaj-211	129	2	wrong	wrong	ADJ
emaj-211	129	3	product	product	NOUN
emaj-211	129	4	costing	cost	VERB
emaj-211	129	5	system	system	NOUN
emaj-211	129	6	brings	bring	VERB
emaj-211	129	7	data	datum	NOUN
emaj-211	129	8	sterility	sterility	NOUN
emaj-211	129	9	through	through	ADP
emaj-211	129	10	under	under	ADV
emaj-211	129	11	-	-	PUNCT
emaj-211	129	12	costing	costing	NOUN
emaj-211	129	13	or	or	CCONJ
emaj-211	129	14	overcosting	overcoste	VERB
emaj-211	129	15	whereby	whereby	SCONJ
emaj-211	129	16	subsidizing	subsidize	VERB
emaj-211	129	17	a	a	DET
emaj-211	129	18	group	group	NOUN
emaj-211	129	19	of	of	ADP
emaj-211	129	20	customers	customer	NOUN
emaj-211	129	21	for	for	ADP
emaj-211	129	22	another	another	PRON
emaj-211	129	23	.	.	PUNCT
emaj-211	130	1	the	the	DET
emaj-211	130	2	scope	scope	NOUN
emaj-211	130	3	of	of	ADP
emaj-211	130	4	product	product	NOUN
emaj-211	130	5	costing	cost	VERB
emaj-211	130	6	system	system	NOUN
emaj-211	130	7	has	have	AUX
emaj-211	130	8	been	be	AUX
emaj-211	130	9	expanded	expand	VERB
emaj-211	130	10	considerably	considerably	ADV
emaj-211	130	11	in	in	ADP
emaj-211	130	12	recent	recent	ADJ
emaj-211	130	13	times	time	NOUN
emaj-211	130	14	to	to	PART
emaj-211	130	15	generate	generate	VERB
emaj-211	130	16	additional	additional	ADJ
emaj-211	130	17	information	information	NOUN
emaj-211	130	18	having	have	VERB
emaj-211	130	19	decision	decision	NOUN
emaj-211	130	20	making	make	VERB
emaj-211	130	21	usefulness	usefulness	NOUN
emaj-211	130	22	.	.	PUNCT
emaj-211	131	1	based	base	VERB
emaj-211	131	2	on	on	ADP
emaj-211	131	3	relevant	relevant	ADJ
emaj-211	131	4	information	information	NOUN
emaj-211	131	5	,	,	PUNCT
emaj-211	131	6	firms	firm	NOUN
emaj-211	131	7	may	may	AUX
emaj-211	131	8	take	take	VERB
emaj-211	131	9	only	only	ADV
emaj-211	131	10	profitable	profitable	ADJ
emaj-211	131	11	ventures	venture	NOUN
emaj-211	131	12	and	and	CCONJ
emaj-211	131	13	deal	deal	VERB
emaj-211	131	14	with	with	ADP
emaj-211	131	15	unprofitable	unprofitable	ADJ
emaj-211	131	16	ventures	venture	NOUN
emaj-211	131	17	differently	differently	ADV
emaj-211	131	18	.	.	PUNCT
emaj-211	132	1	cost	cost	NOUN
emaj-211	132	2	information	information	NOUN
emaj-211	132	3	is	be	AUX
emaj-211	132	4	important	important	ADJ
emaj-211	132	5	to	to	PART
emaj-211	132	6	take	take	VERB
emaj-211	132	7	different	different	ADJ
emaj-211	132	8	operational	operational	ADJ
emaj-211	132	9	and	and	CCONJ
emaj-211	132	10	strategic	strategic	ADJ
emaj-211	132	11	decisions	decision	NOUN
emaj-211	132	12	like	like	ADP
emaj-211	132	13	separation	separation	NOUN
emaj-211	132	14	of	of	ADP
emaj-211	132	15	profitable	profitable	ADJ
emaj-211	132	16	and	and	CCONJ
emaj-211	132	17	unprofitable	unprofitable	ADJ
emaj-211	132	18	activities	activity	NOUN
emaj-211	132	19	,	,	PUNCT
emaj-211	132	20	decision	decision	NOUN
emaj-211	132	21	on	on	ADP
emaj-211	132	22	outsourcing	outsourcing	NOUN
emaj-211	132	23	and	and	CCONJ
emaj-211	132	24	redesign	redesign	NOUN
emaj-211	132	25	,	,	PUNCT
emaj-211	132	26	cost	cost	NOUN
emaj-211	132	27	reduction	reduction	NOUN
emaj-211	132	28	initiatives	initiative	NOUN
emaj-211	132	29	,	,	PUNCT
emaj-211	132	30	pattern	pattern	NOUN
emaj-211	132	31	of	of	ADP
emaj-211	132	32	resource	resource	NOUN
emaj-211	132	33	consumptions	consumption	NOUN
emaj-211	132	34	and	and	CCONJ
emaj-211	132	35	disparity	disparity	NOUN
emaj-211	132	36	among	among	ADP
emaj-211	132	37	the	the	DET
emaj-211	132	38	products	product	NOUN
emaj-211	132	39	,	,	PUNCT
emaj-211	132	40	product	product	NOUN
emaj-211	132	41	and	and	CCONJ
emaj-211	132	42	service	service	NOUN
emaj-211	132	43	mix	mix	NOUN
emaj-211	132	44	decisions	decision	NOUN
emaj-211	132	45	etc	etc	X
emaj-211	132	46	.	.	X
emaj-211	133	1	in	in	ADP
emaj-211	133	2	summary	summary	NOUN
emaj-211	133	3	,	,	PUNCT
emaj-211	133	4	a	a	DET
emaj-211	133	5	drive	drive	NOUN
emaj-211	133	6	to	to	PART
emaj-211	133	7	achieve	achieve	VERB
emaj-211	133	8	accuracy	accuracy	NOUN
emaj-211	133	9	in	in	ADP
emaj-211	133	10	product	product	NOUN
emaj-211	133	11	costing	cost	VERB
emaj-211	133	12	guarantees	guarantee	NOUN
emaj-211	133	13	to	to	PART
emaj-211	133	14	provide	provide	VERB
emaj-211	133	15	a	a	DET
emaj-211	133	16	great	great	ADJ
emaj-211	133	17	deal	deal	NOUN
emaj-211	133	18	of	of	ADP
emaj-211	133	19	information	information	NOUN
emaj-211	133	20	to	to	PART
emaj-211	133	21	help	help	VERB
emaj-211	133	22	the	the	DET
emaj-211	133	23	firms	firm	NOUN
emaj-211	133	24	taking	take	VERB
emaj-211	133	25	accurate	accurate	ADJ
emaj-211	133	26	decision	decision	NOUN
emaj-211	133	27	making	making	NOUN
emaj-211	133	28	.	.	PUNCT
emaj-211	134	1	wrong	wrong	ADJ
emaj-211	134	2	decision	decision	NOUN
emaj-211	134	3	based	base	VERB
emaj-211	134	4	on	on	ADP
emaj-211	134	5	irrelevant	irrelevant	ADJ
emaj-211	134	6	and	and	CCONJ
emaj-211	134	7	inaccurate	inaccurate	ADJ
emaj-211	134	8	data	datum	NOUN
emaj-211	134	9	may	may	AUX
emaj-211	134	10	lead	lead	VERB
emaj-211	134	11	not	not	PART
emaj-211	134	12	only	only	ADV
emaj-211	134	13	to	to	PART
emaj-211	134	14	face	face	VERB
emaj-211	134	15	the	the	DET
emaj-211	134	16	litigation	litigation	NOUN
emaj-211	134	17	but	but	CCONJ
emaj-211	134	18	also	also	ADV
emaj-211	134	19	being	be	AUX
emaj-211	134	20	unfit	unfit	ADJ
emaj-211	134	21	in	in	ADP
emaj-211	134	22	the	the	DET
emaj-211	134	23	marketplace	marketplace	NOUN
emaj-211	134	24	to	to	PART
emaj-211	134	25	survive	survive	VERB
emaj-211	134	26	and	and	CCONJ
emaj-211	134	27	grow	grow	VERB
emaj-211	134	28	.	.	PUNCT
emaj-211	135	1	the	the	DET
emaj-211	135	2	discussion	discussion	NOUN
emaj-211	135	3	supports	support	VERB
emaj-211	135	4	the	the	DET
emaj-211	135	5	necessity	necessity	NOUN
emaj-211	135	6	of	of	ADP
emaj-211	135	7	accurate	accurate	ADJ
emaj-211	135	8	cost	cost	NOUN
emaj-211	135	9	information	information	NOUN
emaj-211	135	10	for	for	ADP
emaj-211	135	11	product	product	NOUN
emaj-211	135	12	costing	costing	NOUN
emaj-211	135	13	and	and	CCONJ
emaj-211	135	14	pricing	pricing	NOUN
emaj-211	135	15	decisions	decision	NOUN
emaj-211	135	16	which	which	PRON
emaj-211	135	17	necessitate	necessitate	ADJ
emaj-211	135	18	sophisticated	sophisticated	ADJ
emaj-211	135	19	system	system	NOUN
emaj-211	135	20	in	in	ADP
emaj-211	135	21	operation	operation	NOUN
emaj-211	135	22	.	.	PUNCT
emaj-211	136	1	this	this	DET
emaj-211	136	2	study	study	NOUN
emaj-211	136	3	,	,	PUNCT
emaj-211	136	4	thus	thus	ADV
emaj-211	136	5	,	,	PUNCT
emaj-211	136	6	takes	take	VERB
emaj-211	136	7	the	the	DET
emaj-211	136	8	following	follow	VERB
emaj-211	136	9	hypothesis	hypothesis	NOUN
emaj-211	136	10	for	for	ADP
emaj-211	136	11	investigation	investigation	NOUN
emaj-211	136	12	:	:	PUNCT
emaj-211	136	13	h6	h6	PROPN
emaj-211	136	14	:	:	PUNCT
emaj-211	136	15	there	there	PRON
emaj-211	136	16	is	be	VERB
emaj-211	136	17	a	a	DET
emaj-211	136	18	positive	positive	ADJ
emaj-211	136	19	and	and	CCONJ
emaj-211	136	20	significant	significant	ADJ
emaj-211	136	21	relationship	relationship	NOUN
emaj-211	136	22	between	between	ADP
emaj-211	136	23	decision	decision	NOUN
emaj-211	136	24	making	make	VERB
emaj-211	136	25	usefulness	usefulness	NOUN
emaj-211	136	26	and	and	CCONJ
emaj-211	136	27	the	the	DET
emaj-211	136	28	level	level	NOUN
emaj-211	136	29	of	of	ADP
emaj-211	136	30	the	the	DET
emaj-211	136	31	sophistication	sophistication	NOUN
emaj-211	136	32	of	of	ADP
emaj-211	136	33	the	the	DET
emaj-211	136	34	costing	cost	VERB
emaj-211	136	35	system	system	NOUN
emaj-211	136	36	.	.	PUNCT
emaj-211	137	1	maturity	maturity	NOUN
emaj-211	137	2	sophisticated	sophisticated	ADJ
emaj-211	137	3	costing	cost	VERB
emaj-211	137	4	system	system	NOUN
emaj-211	137	5	demands	demand	VERB
emaj-211	137	6	different	different	ADJ
emaj-211	137	7	firm	firm	ADJ
emaj-211	137	8	specific	specific	ADJ
emaj-211	137	9	parameters	parameter	NOUN
emaj-211	137	10	which	which	PRON
emaj-211	137	11	are	be	AUX
emaj-211	137	12	usually	usually	ADV
emaj-211	137	13	related	relate	VERB
emaj-211	137	14	to	to	ADP
emaj-211	137	15	number	number	NOUN
emaj-211	137	16	of	of	ADP
emaj-211	137	17	years	year	NOUN
emaj-211	137	18	the	the	DET
emaj-211	137	19	firm	firm	NOUN
emaj-211	137	20	is	be	AUX
emaj-211	137	21	under	under	ADP
emaj-211	137	22	operation	operation	NOUN
emaj-211	137	23	.	.	PUNCT
emaj-211	138	1	liability	liability	NOUN
emaj-211	138	2	of	of	ADP
emaj-211	138	3	newness	newness	NOUN
emaj-211	138	4	gives	give	VERB
emaj-211	138	5	us	we	PRON
emaj-211	138	6	an	an	DET
emaj-211	138	7	important	important	ADJ
emaj-211	138	8	understanding	understanding	NOUN
emaj-211	138	9	about	about	ADP
emaj-211	138	10	the	the	DET
emaj-211	138	11	likelihood	likelihood	NOUN
emaj-211	138	12	of	of	ADP
emaj-211	138	13	survival	survival	NOUN
emaj-211	138	14	where	where	SCONJ
emaj-211	138	15	younger	young	ADJ
emaj-211	138	16	firms	firm	NOUN
emaj-211	138	17	runs	run	VERB
emaj-211	138	18	the	the	DET
emaj-211	138	19	risk	risk	NOUN
emaj-211	138	20	of	of	ADP
emaj-211	138	21	being	be	AUX
emaj-211	138	22	non	non	ADJ
emaj-211	138	23	-	-	VERB
emaj-211	138	24	existed	existed	ADJ
emaj-211	138	25	than	than	ADP
emaj-211	138	26	their	their	PRON
emaj-211	138	27	older	old	ADJ
emaj-211	138	28	counterparts	counterpart	NOUN
emaj-211	138	29	with	with	ADP
emaj-211	138	30	the	the	DET
emaj-211	138	31	meaning	meaning	NOUN
emaj-211	138	32	that	that	SCONJ
emaj-211	138	33	age	age	NOUN
emaj-211	138	34	is	be	AUX
emaj-211	138	35	associated	associate	VERB
emaj-211	138	36	with	with	ADP
emaj-211	138	37	the	the	DET
emaj-211	138	38	likelihood	likelihood	NOUN
emaj-211	138	39	of	of	ADP
emaj-211	138	40	survival	survival	NOUN
emaj-211	138	41	(	(	PUNCT
emaj-211	138	42	hannan	hannan	PROPN
emaj-211	138	43	and	and	CCONJ
emaj-211	138	44	freeman	freeman	PROPN
emaj-211	138	45	,	,	PUNCT
emaj-211	138	46	1989	1989	NUM
emaj-211	138	47	)	)	PUNCT
emaj-211	138	48	.	.	PUNCT
emaj-211	139	1	and	and	CCONJ
emaj-211	139	2	sophisticated	sophisticated	ADJ
emaj-211	139	3	costing	cost	VERB
emaj-211	139	4	system	system	NOUN
emaj-211	139	5	supplements	supplement	NOUN
emaj-211	139	6	the	the	DET
emaj-211	139	7	survival	survival	NOUN
emaj-211	139	8	issues	issue	NOUN
emaj-211	139	9	of	of	ADP
emaj-211	139	10	firms	firm	NOUN
emaj-211	139	11	through	through	ADP
emaj-211	139	12	providing	provide	VERB
emaj-211	139	13	valuable	valuable	ADJ
emaj-211	139	14	information	information	NOUN
emaj-211	139	15	timely	timely	ADV
emaj-211	139	16	.	.	PUNCT
emaj-211	140	1	ifac	ifac	NOUN
emaj-211	140	2	(	(	PUNCT
emaj-211	140	3	1998	1998	NUM
emaj-211	140	4	)	)	PUNCT
emaj-211	140	5	has	have	AUX
emaj-211	140	6	developed	develop	VERB
emaj-211	140	7	the	the	DET
emaj-211	140	8	framework	framework	NOUN
emaj-211	140	9	explaining	explain	VERB
emaj-211	140	10	the	the	DET
emaj-211	140	11	evolution	evolution	NOUN
emaj-211	140	12	of	of	ADP
emaj-211	140	13	management	management	NOUN
emaj-211	140	14	accounting	accounting	NOUN
emaj-211	140	15	practices	practice	NOUN
emaj-211	140	16	where	where	SCONJ
emaj-211	140	17	the	the	DET
emaj-211	140	18	level	level	NOUN
emaj-211	140	19	of	of	ADP
emaj-211	140	20	sophistication	sophistication	NOUN
emaj-211	140	21	is	be	AUX
emaj-211	140	22	defined	define	VERB
emaj-211	140	23	with	with	ADP
emaj-211	140	24	reference	reference	NOUN
emaj-211	140	25	to	to	ADP
emaj-211	140	26	a	a	DET
emaj-211	140	27	particular	particular	ADJ
emaj-211	140	28	timeline	timeline	NOUN
emaj-211	140	29	.	.	PUNCT
emaj-211	141	1	learning	learn	VERB
emaj-211	141	2	accrues	accrue	VERB
emaj-211	141	3	from	from	ADP
emaj-211	141	4	experiences	experience	NOUN
emaj-211	141	5	through	through	ADP
emaj-211	141	6	ages	age	NOUN
emaj-211	141	7	which	which	PRON
emaj-211	141	8	are	be	AUX
emaj-211	141	9	very	very	ADV
emaj-211	141	10	much	much	ADV
emaj-211	141	11	similar	similar	ADJ
emaj-211	141	12	to	to	ADP
emaj-211	141	13	the	the	DET
emaj-211	141	14	process	process	NOUN
emaj-211	141	15	how	how	SCONJ
emaj-211	141	16	learning	learn	VERB
emaj-211	141	17	curve	curve	NOUN
emaj-211	141	18	operates	operate	VERB
emaj-211	141	19	.	.	PUNCT
emaj-211	142	1	this	this	DET
emaj-211	142	2	learning	learning	NOUN
emaj-211	142	3	about	about	ADP
emaj-211	142	4	management	management	NOUN
emaj-211	142	5	can	can	AUX
emaj-211	142	6	be	be	AUX
emaj-211	142	7	easily	easily	ADV
emaj-211	142	8	converted	convert	VERB
emaj-211	142	9	into	into	ADP
emaj-211	142	10	improved	improve	VERB
emaj-211	142	11	management	management	NOUN
emaj-211	142	12	control	control	NOUN
emaj-211	142	13	systems	system	NOUN
emaj-211	142	14	(	(	PUNCT
emaj-211	142	15	mcs	mcs	NOUN
emaj-211	142	16	)	)	PUNCT
emaj-211	142	17	even	even	ADV
emaj-211	142	18	though	though	SCONJ
emaj-211	142	19	the	the	DET
emaj-211	142	20	company	company	NOUN
emaj-211	142	21	is	be	AUX
emaj-211	142	22	not	not	PART
emaj-211	142	23	growing	grow	VERB
emaj-211	142	24	.	.	PUNCT
emaj-211	143	1	age	age	NOUN
emaj-211	143	2	may	may	AUX
emaj-211	143	3	be	be	AUX
emaj-211	143	4	related	relate	VERB
emaj-211	143	5	to	to	ADP
emaj-211	143	6	the	the	DET
emaj-211	143	7	emergence	emergence	NOUN
emaj-211	143	8	of	of	ADP
emaj-211	143	9	management	management	NOUN
emaj-211	143	10	process	process	NOUN
emaj-211	143	11	if	if	SCONJ
emaj-211	143	12	mcs	mcs	PROPN
emaj-211	143	13	facilitate	facilitate	PROPN
emaj-211	143	14	(	(	PUNCT
emaj-211	143	15	davila	davila	PROPN
emaj-211	143	16	,	,	PUNCT
emaj-211	143	17	2005	2005	NUM
emaj-211	143	18	)	)	PUNCT
emaj-211	143	19	.	.	PUNCT
emaj-211	144	1	this	this	DET
emaj-211	144	2	discussion	discussion	NOUN
emaj-211	144	3	eventually	eventually	ADV
emaj-211	144	4	acknowledges	acknowledge	VERB
emaj-211	144	5	that	that	SCONJ
emaj-211	144	6	the	the	DET
emaj-211	144	7	maturity	maturity	NOUN
emaj-211	144	8	of	of	ADP
emaj-211	144	9	firms	firm	NOUN
emaj-211	144	10	is	be	AUX
emaj-211	144	11	a	a	DET
emaj-211	144	12	very	very	ADV
emaj-211	144	13	important	important	ADJ
emaj-211	144	14	factor	factor	NOUN
emaj-211	144	15	to	to	PART
emaj-211	144	16	design	design	VERB
emaj-211	144	17	and	and	CCONJ
emaj-211	144	18	use	use	VERB
emaj-211	144	19	sophisticated	sophisticated	ADJ
emaj-211	144	20	system	system	NOUN
emaj-211	144	21	to	to	PART
emaj-211	144	22	remain	remain	VERB
emaj-211	144	23	relevant	relevant	ADJ
emaj-211	144	24	and	and	CCONJ
emaj-211	144	25	competitive	competitive	ADJ
emaj-211	144	26	.	.	PUNCT
emaj-211	145	1	to	to	PART
emaj-211	145	2	explore	explore	VERB
emaj-211	145	3	this	this	DET
emaj-211	145	4	reality	reality	NOUN
emaj-211	145	5	,	,	PUNCT
emaj-211	145	6	the	the	DET
emaj-211	145	7	following	follow	VERB
emaj-211	145	8	hypothesis	hypothesis	NOUN
emaj-211	145	9	is	be	AUX
emaj-211	145	10	formed	form	VERB
emaj-211	145	11	for	for	ADP
emaj-211	145	12	investigation	investigation	NOUN
emaj-211	145	13	:	:	PUNCT
emaj-211	145	14	h7	h7	PROPN
emaj-211	145	15	:	:	PUNCT
emaj-211	145	16	there	there	PRON
emaj-211	145	17	is	be	VERB
emaj-211	145	18	a	a	DET
emaj-211	145	19	positive	positive	ADJ
emaj-211	145	20	and	and	CCONJ
emaj-211	145	21	significant	significant	ADJ
emaj-211	145	22	relationship	relationship	NOUN
emaj-211	145	23	between	between	ADP
emaj-211	145	24	maturity	maturity	NOUN
emaj-211	145	25	and	and	CCONJ
emaj-211	145	26	the	the	DET
emaj-211	145	27	level	level	NOUN
emaj-211	145	28	of	of	ADP
emaj-211	145	29	the	the	DET
emaj-211	145	30	sophistication	sophistication	NOUN
emaj-211	145	31	of	of	ADP
emaj-211	145	32	the	the	DET
emaj-211	145	33	costing	cost	VERB
emaj-211	145	34	system	system	NOUN
emaj-211	145	35	.	.	PUNCT
emaj-211	146	1	satisfaction	satisfaction	NOUN
emaj-211	146	2	the	the	DET
emaj-211	146	3	study	study	NOUN
emaj-211	146	4	will	will	AUX
emaj-211	146	5	enrich	enrich	VERB
emaj-211	146	6	the	the	DET
emaj-211	146	7	scope	scope	NOUN
emaj-211	146	8	of	of	ADP
emaj-211	146	9	management	management	NOUN
emaj-211	146	10	accounting	accounting	NOUN
emaj-211	146	11	research	research	NOUN
emaj-211	146	12	by	by	ADP
emaj-211	146	13	bringing	bring	VERB
emaj-211	146	14	management	management	NOUN
emaj-211	146	15	accountants	accountant	NOUN
emaj-211	146	16	’	'	PUNCT
emaj-211	146	17	satisfaction	satisfaction	NOUN
emaj-211	146	18	in	in	ADP
emaj-211	146	19	explaining	explain	VERB
emaj-211	146	20	sophistication	sophistication	NOUN
emaj-211	146	21	of	of	ADP
emaj-211	146	22	management	management	NOUN
emaj-211	146	23	accounting	accounting	NOUN
emaj-211	146	24	practices	practice	NOUN
emaj-211	146	25	.	.	PUNCT
emaj-211	147	1	current	current	ADJ
emaj-211	147	2	literature	literature	NOUN
emaj-211	147	3	is	be	AUX
emaj-211	147	4	limited	limit	VERB
emaj-211	147	5	to	to	ADP
emaj-211	147	6	the	the	DET
emaj-211	147	7	study	study	NOUN
emaj-211	147	8	of	of	ADP
emaj-211	147	9	level	level	NOUN
emaj-211	147	10	of	of	ADP
emaj-211	147	11	sophistication	sophistication	NOUN
emaj-211	147	12	with	with	ADP
emaj-211	147	13	the	the	DET
emaj-211	147	14	identification	identification	NOUN
emaj-211	147	15	of	of	ADP
emaj-211	147	16	contextual	contextual	ADJ
emaj-211	147	17	factors	factor	NOUN
emaj-211	147	18	explaining	explain	VERB
emaj-211	147	19	the	the	DET
emaj-211	147	20	level	level	NOUN
emaj-211	147	21	of	of	ADP
emaj-211	147	22	sophistication	sophistication	NOUN
emaj-211	147	23	without	without	ADP
emaj-211	147	24	considering	consider	VERB
emaj-211	147	25	any	any	DET
emaj-211	147	26	impact	impact	NOUN
emaj-211	147	27	of	of	ADP
emaj-211	147	28	practitioners	practitioner	NOUN
emaj-211	147	29	’	'	PUNCT
emaj-211	147	30	satisfaction	satisfaction	NOUN
emaj-211	147	31	on	on	ADP
emaj-211	147	32	it	it	PRON
emaj-211	147	33	.	.	PUNCT
emaj-211	148	1	the	the	DET
emaj-211	148	2	study	study	NOUN
emaj-211	148	3	plans	plan	VERB
emaj-211	148	4	to	to	PART
emaj-211	148	5	investigate	investigate	VERB
emaj-211	148	6	the	the	DET
emaj-211	148	7	potential	potential	ADJ
emaj-211	148	8	existence	existence	NOUN
emaj-211	148	9	of	of	ADP
emaj-211	148	10	a	a	DET
emaj-211	148	11	relationship	relationship	NOUN
emaj-211	148	12	between	between	ADP
emaj-211	148	13	management	management	NOUN
emaj-211	148	14	accountants	accountant	NOUN
emaj-211	148	15	’	'	PUNCT
emaj-211	148	16	satisfaction	satisfaction	NOUN
emaj-211	148	17	and	and	CCONJ
emaj-211	148	18	the	the	DET
emaj-211	148	19	level	level	NOUN
emaj-211	148	20	of	of	ADP
emaj-211	148	21	sophistication	sophistication	NOUN
emaj-211	148	22	in	in	ADP
emaj-211	148	23	management	management	NOUN
emaj-211	148	24	accounting	accounting	NOUN
emaj-211	148	25	practices	practice	NOUN
emaj-211	148	26	.	.	PUNCT
emaj-211	149	1	the	the	DET
emaj-211	149	2	establishment	establishment	NOUN
emaj-211	149	3	of	of	ADP
emaj-211	149	4	this	this	DET
emaj-211	149	5	relationship	relationship	NOUN
emaj-211	149	6	is	be	AUX
emaj-211	149	7	perceived	perceive	VERB
emaj-211	149	8	to	to	PART
emaj-211	149	9	be	be	AUX
emaj-211	149	10	important	important	ADJ
emaj-211	149	11	for	for	ADP
emaj-211	149	12	the	the	DET
emaj-211	149	13	empowerment	empowerment	NOUN
emaj-211	149	14	of	of	ADP
emaj-211	149	15	management	management	NOUN
emaj-211	149	16	accountants	accountant	NOUN
emaj-211	149	17	and	and	CCONJ
emaj-211	149	18	diffusion	diffusion	NOUN
emaj-211	149	19	of	of	ADP
emaj-211	149	20	sophisticated	sophisticated	ADJ
emaj-211	149	21	management	management	NOUN
emaj-211	149	22	accounting	accounting	NOUN
emaj-211	149	23	techniques	technique	NOUN
emaj-211	149	24	through	through	ADP
emaj-211	149	25	continuous	continuous	ADJ
emaj-211	149	26	change	change	NOUN
emaj-211	149	27	and	and	CCONJ
emaj-211	149	28	innovations	innovation	NOUN
emaj-211	149	29	.	.	PUNCT
emaj-211	150	1	the	the	DET
emaj-211	150	2	following	follow	VERB
emaj-211	150	3	hypothesis	hypothesis	NOUN
emaj-211	150	4	is	be	AUX
emaj-211	150	5	taken	take	VERB
emaj-211	150	6	for	for	ADP
emaj-211	150	7	investigation	investigation	NOUN
emaj-211	150	8	:	:	PUNCT
emaj-211	150	9	h8	h8	PROPN
emaj-211	150	10	:	:	PUNCT
emaj-211	150	11	there	there	PRON
emaj-211	150	12	is	be	VERB
emaj-211	150	13	a	a	DET
emaj-211	150	14	positive	positive	ADJ
emaj-211	150	15	and	and	CCONJ
emaj-211	150	16	significant	significant	ADJ
emaj-211	150	17	relationship	relationship	NOUN
emaj-211	150	18	between	between	ADP
emaj-211	150	19	management	management	NOUN
emaj-211	150	20	accountants	accountant	NOUN
emaj-211	150	21	’	'	PUNCT
emaj-211	150	22	satisfaction	satisfaction	NOUN
emaj-211	150	23	and	and	CCONJ
emaj-211	150	24	the	the	DET
emaj-211	150	25	level	level	NOUN
emaj-211	150	26	of	of	ADP
emaj-211	150	27	the	the	DET
emaj-211	150	28	sophistication	sophistication	NOUN
emaj-211	150	29	of	of	ADP
emaj-211	150	30	the	the	DET
emaj-211	150	31	costing	cost	VERB
emaj-211	150	32	system	system	NOUN
emaj-211	150	33	.	.	PUNCT
emaj-211	151	1	iii	iii	X
emaj-211	151	2	.	.	PUNCT
emaj-211	151	3	research	research	NOUN
emaj-211	151	4	methodology	methodology	NOUN
emaj-211	151	5	this	this	DET
emaj-211	151	6	study	study	NOUN
emaj-211	151	7	applied	apply	VERB
emaj-211	151	8	quantitative	quantitative	ADJ
emaj-211	151	9	research	research	NOUN
emaj-211	151	10	methodology	methodology	NOUN
emaj-211	151	11	predominantly	predominantly	ADV
emaj-211	151	12	where	where	SCONJ
emaj-211	151	13	main	main	ADJ
emaj-211	151	14	research	research	NOUN
emaj-211	151	15	instrument	instrument	NOUN
emaj-211	151	16	was	be	AUX
emaj-211	151	17	a	a	DET
emaj-211	151	18	semi	semi	ADJ
emaj-211	151	19	-	-	ADJ
emaj-211	151	20	structured	structured	ADJ
emaj-211	151	21	questionnaire	questionnaire	NOUN
emaj-211	151	22	.	.	PUNCT
emaj-211	152	1	based	base	VERB
emaj-211	152	2	on	on	ADP
emaj-211	152	3	volume	volume	NOUN
emaj-211	152	4	11	11	NUM
emaj-211	152	5	no	no	DET
emaj-211	152	6	1	1	NUM
emaj-211	152	7	(	(	PUNCT
emaj-211	152	8	2021	2021	NUM
emaj-211	152	9	)	)	PUNCT
emaj-211	152	10	|	|	ADV
emaj-211	152	11	issn	issn	VERB
emaj-211	152	12	2158	2158	NUM
emaj-211	152	13	-	-	SYM
emaj-211	152	14	8708	8708	NUM
emaj-211	152	15	(	(	PUNCT
emaj-211	152	16	online	online	NOUN
emaj-211	152	17	)	)	PUNCT
emaj-211	152	18	|	|	ADV
emaj-211	152	19	doi	doi	X
emaj-211	152	20	10.5195	10.5195	NUM
emaj-211	152	21	/	/	SYM
emaj-211	152	22	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	152	23	|	|	ADV
emaj-211	152	24	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	152	25	factors	factor	NOUN
emaj-211	152	26	influencing	influence	VERB
emaj-211	152	27	the	the	DET
emaj-211	152	28	choice	choice	NOUN
emaj-211	152	29	of	of	ADP
emaj-211	152	30	sophisticated	sophisticated	ADJ
emaj-211	152	31	management	management	NOUN
emaj-211	152	32	accounting	accounting	NOUN
emaj-211	152	33	practices	practice	NOUN
emaj-211	152	34	exploratory	exploratory	ADJ
emaj-211	152	35	evidence	evidence	NOUN
emaj-211	152	36	from	from	ADP
emaj-211	152	37	an	an	DET
emaj-211	152	38	emerging	emerge	VERB
emaj-211	152	39	market	market	NOUN
emaj-211	152	40	page	page	NOUN
emaj-211	152	41	|6|	|6|	NOUN
emaj-211	152	42	emerging	emerge	VERB
emaj-211	152	43	markets	market	NOUN
emaj-211	152	44	journal	journal	PROPN
emaj-211	152	45	literature	literature	PROPN
emaj-211	152	46	review	review	PROPN
emaj-211	152	47	and	and	CCONJ
emaj-211	152	48	research	research	NOUN
emaj-211	152	49	objectives	objective	NOUN
emaj-211	152	50	,	,	PUNCT
emaj-211	152	51	a	a	DET
emaj-211	152	52	draft	draft	NOUN
emaj-211	152	53	questionnaire	questionnaire	NOUN
emaj-211	152	54	was	be	AUX
emaj-211	152	55	developed	develop	VERB
emaj-211	152	56	.	.	PUNCT
emaj-211	153	1	using	use	VERB
emaj-211	153	2	snow	snow	NOUN
emaj-211	153	3	-	-	PUNCT
emaj-211	153	4	ball	ball	NOUN
emaj-211	153	5	sampling	sampling	NOUN
emaj-211	153	6	method	method	NOUN
emaj-211	153	7	,	,	PUNCT
emaj-211	153	8	the	the	DET
emaj-211	153	9	draft	draft	NOUN
emaj-211	153	10	questionnaire	questionnaire	NOUN
emaj-211	153	11	was	be	AUX
emaj-211	153	12	pre	pre	VERB
emaj-211	153	13	-	-	VERB
emaj-211	153	14	tested	test	VERB
emaj-211	153	15	where	where	SCONJ
emaj-211	153	16	a	a	DET
emaj-211	153	17	total	total	NOUN
emaj-211	153	18	of	of	ADP
emaj-211	153	19	27	27	NUM
emaj-211	153	20	respondents	respondent	NOUN
emaj-211	153	21	participated	participate	VERB
emaj-211	153	22	until	until	SCONJ
emaj-211	153	23	the	the	DET
emaj-211	153	24	saturation	saturation	NOUN
emaj-211	153	25	point	point	NOUN
emaj-211	153	26	was	be	AUX
emaj-211	153	27	reached	reach	VERB
emaj-211	153	28	.	.	PUNCT
emaj-211	154	1	then	then	ADV
emaj-211	154	2	the	the	DET
emaj-211	154	3	draft	draft	NOUN
emaj-211	154	4	questionnaire	questionnaire	NOUN
emaj-211	154	5	was	be	AUX
emaj-211	154	6	finalized	finalize	VERB
emaj-211	154	7	with	with	ADP
emaj-211	154	8	little	little	ADJ
emaj-211	154	9	modification	modification	NOUN
emaj-211	154	10	to	to	PART
emaj-211	154	11	draft	draft	VERB
emaj-211	154	12	questionnaire	questionnaire	NOUN
emaj-211	154	13	based	base	VERB
emaj-211	154	14	on	on	ADP
emaj-211	154	15	the	the	DET
emaj-211	154	16	result	result	NOUN
emaj-211	154	17	of	of	ADP
emaj-211	154	18	pre	pre	ADJ
emaj-211	154	19	-	-	ADJ
emaj-211	154	20	testing	testing	NOUN
emaj-211	154	21	and	and	CCONJ
emaj-211	154	22	the	the	DET
emaj-211	154	23	questionnaire	questionnaire	NOUN
emaj-211	154	24	was	be	AUX
emaj-211	154	25	finalized	finalize	VERB
emaj-211	154	26	before	before	ADP
emaj-211	154	27	commissioning	commission	VERB
emaj-211	154	28	the	the	DET
emaj-211	154	29	final	final	ADJ
emaj-211	154	30	study	study	NOUN
emaj-211	154	31	.	.	PUNCT
emaj-211	155	1	to	to	PART
emaj-211	155	2	bring	bring	VERB
emaj-211	155	3	more	more	ADJ
emaj-211	155	4	objectivity	objectivity	NOUN
emaj-211	155	5	in	in	ADP
emaj-211	155	6	research	research	NOUN
emaj-211	155	7	methodology	methodology	NOUN
emaj-211	155	8	,	,	PUNCT
emaj-211	155	9	a	a	DET
emaj-211	155	10	sample	sample	NOUN
emaj-211	155	11	frame	frame	NOUN
emaj-211	155	12	is	be	AUX
emaj-211	155	13	thought	think	VERB
emaj-211	155	14	of	of	ADP
emaj-211	155	15	the	the	DET
emaj-211	155	16	manufacturing	manufacture	VERB
emaj-211	155	17	companies	company	NOUN
emaj-211	155	18	where	where	SCONJ
emaj-211	155	19	professional	professional	ADJ
emaj-211	155	20	management	management	NOUN
emaj-211	155	21	accountants	accountant	NOUN
emaj-211	155	22	are	be	AUX
emaj-211	155	23	working	work	VERB
emaj-211	155	24	.	.	PUNCT
emaj-211	156	1	this	this	PRON
emaj-211	156	2	is	be	AUX
emaj-211	156	3	done	do	VERB
emaj-211	156	4	through	through	ADP
emaj-211	156	5	the	the	DET
emaj-211	156	6	scrutiny	scrutiny	NOUN
emaj-211	156	7	of	of	ADP
emaj-211	156	8	membership	membership	NOUN
emaj-211	156	9	directory	directory	NOUN
emaj-211	156	10	of	of	ADP
emaj-211	156	11	the	the	DET
emaj-211	156	12	institute	institute	PROPN
emaj-211	156	13	of	of	ADP
emaj-211	156	14	cost	cost	NOUN
emaj-211	156	15	and	and	CCONJ
emaj-211	156	16	management	management	NOUN
emaj-211	156	17	accountants	accountant	NOUN
emaj-211	156	18	of	of	ADP
emaj-211	156	19	bangladesh	bangladesh	PROPN
emaj-211	156	20	(	(	PUNCT
emaj-211	156	21	icmab	icmab	NOUN
emaj-211	156	22	)	)	PUNCT
emaj-211	156	23	for	for	ADP
emaj-211	156	24	the	the	DET
emaj-211	156	25	year	year	NOUN
emaj-211	156	26	2017	2017	NUM
emaj-211	156	27	.	.	PUNCT
emaj-211	157	1	such	such	ADJ
emaj-211	157	2	scrutiny	scrutiny	NOUN
emaj-211	157	3	results	result	VERB
emaj-211	157	4	200	200	NUM
emaj-211	157	5	companies	company	NOUN
emaj-211	157	6	where	where	SCONJ
emaj-211	157	7	the	the	DET
emaj-211	157	8	members	member	NOUN
emaj-211	157	9	of	of	ADP
emaj-211	157	10	icmab	icmab	NOUN
emaj-211	157	11	were	be	AUX
emaj-211	157	12	working	work	VERB
emaj-211	157	13	.	.	PUNCT
emaj-211	158	1	the	the	DET
emaj-211	158	2	study	study	NOUN
emaj-211	158	3	does	do	AUX
emaj-211	158	4	n’t	not	PART
emaj-211	158	5	consider	consider	VERB
emaj-211	158	6	any	any	DET
emaj-211	158	7	service	service	NOUN
emaj-211	158	8	industry	industry	NOUN
emaj-211	158	9	and	and	CCONJ
emaj-211	158	10	companies	company	NOUN
emaj-211	158	11	operating	operate	VERB
emaj-211	158	12	outside	outside	ADP
emaj-211	158	13	dhaka	dhaka	PROPN
emaj-211	158	14	,	,	PUNCT
emaj-211	158	15	the	the	DET
emaj-211	158	16	capital	capital	NOUN
emaj-211	158	17	city	city	NOUN
emaj-211	158	18	of	of	ADP
emaj-211	158	19	bangladesh	bangladesh	PROPN
emaj-211	158	20	.	.	PUNCT
emaj-211	159	1	out	out	ADP
emaj-211	159	2	of	of	ADP
emaj-211	159	3	the	the	DET
emaj-211	159	4	200	200	NUM
emaj-211	159	5	companies	company	NOUN
emaj-211	159	6	,	,	PUNCT
emaj-211	159	7	management	management	NOUN
emaj-211	159	8	accountants	accountant	NOUN
emaj-211	159	9	from	from	ADP
emaj-211	159	10	47	47	NUM
emaj-211	159	11	companies	company	NOUN
emaj-211	159	12	expressed	express	VERB
emaj-211	159	13	their	their	PRON
emaj-211	159	14	reluctance	reluctance	NOUN
emaj-211	159	15	to	to	PART
emaj-211	159	16	participate	participate	VERB
emaj-211	159	17	in	in	ADP
emaj-211	159	18	the	the	DET
emaj-211	159	19	survey	survey	NOUN
emaj-211	159	20	.	.	PUNCT
emaj-211	160	1	other	other	ADJ
emaj-211	160	2	153	153	NUM
emaj-211	160	3	companies	company	NOUN
emaj-211	160	4	are	be	AUX
emaj-211	160	5	considered	consider	VERB
emaj-211	160	6	as	as	ADP
emaj-211	160	7	the	the	DET
emaj-211	160	8	sample	sample	NOUN
emaj-211	160	9	for	for	ADP
emaj-211	160	10	the	the	DET
emaj-211	160	11	study	study	NOUN
emaj-211	160	12	.	.	PUNCT
emaj-211	161	1	however	however	ADV
emaj-211	161	2	,	,	PUNCT
emaj-211	161	3	questionnaires	questionnaire	NOUN
emaj-211	161	4	are	be	AUX
emaj-211	161	5	not	not	PART
emaj-211	161	6	received	receive	VERB
emaj-211	161	7	from	from	ADP
emaj-211	161	8	28	28	NUM
emaj-211	161	9	companies	company	NOUN
emaj-211	161	10	though	though	SCONJ
emaj-211	161	11	they	they	PRON
emaj-211	161	12	have	have	AUX
emaj-211	161	13	been	be	AUX
emaj-211	161	14	given	give	VERB
emaj-211	161	15	remainder	remainder	NOUN
emaj-211	161	16	in	in	ADP
emaj-211	161	17	time	time	NOUN
emaj-211	161	18	and	and	CCONJ
emaj-211	161	19	12	12	NUM
emaj-211	161	20	of	of	ADP
emaj-211	161	21	the	the	DET
emaj-211	161	22	received	receive	VERB
emaj-211	161	23	questionnaires	questionnaire	NOUN
emaj-211	161	24	are	be	AUX
emaj-211	161	25	rejected	reject	VERB
emaj-211	161	26	due	due	ADP
emaj-211	161	27	to	to	ADP
emaj-211	161	28	the	the	DET
emaj-211	161	29	missing	miss	VERB
emaj-211	161	30	data	datum	NOUN
emaj-211	161	31	.	.	PUNCT
emaj-211	162	1	finally	finally	ADV
emaj-211	162	2	,	,	PUNCT
emaj-211	162	3	a	a	DET
emaj-211	162	4	total	total	NOUN
emaj-211	162	5	of	of	ADP
emaj-211	162	6	113	113	NUM
emaj-211	162	7	questionnaires	questionnaire	NOUN
emaj-211	162	8	are	be	AUX
emaj-211	162	9	used	use	VERB
emaj-211	162	10	for	for	ADP
emaj-211	162	11	data	datum	NOUN
emaj-211	162	12	analysis	analysis	NOUN
emaj-211	162	13	based	base	VERB
emaj-211	162	14	on	on	ADP
emaj-211	162	15	which	which	PRON
emaj-211	162	16	the	the	DET
emaj-211	162	17	research	research	NOUN
emaj-211	162	18	draws	draw	VERB
emaj-211	162	19	major	major	ADJ
emaj-211	162	20	conclusions	conclusion	NOUN
emaj-211	162	21	.	.	PUNCT
emaj-211	163	1	constructs	construct	VERB
emaj-211	163	2	this	this	DET
emaj-211	163	3	study	study	NOUN
emaj-211	163	4	uses	use	VERB
emaj-211	163	5	different	different	ADJ
emaj-211	163	6	constructs	construct	NOUN
emaj-211	163	7	to	to	PART
emaj-211	163	8	test	test	VERB
emaj-211	163	9	relevant	relevant	ADJ
emaj-211	163	10	hypothesis	hypothesis	NOUN
emaj-211	163	11	.	.	PUNCT
emaj-211	164	1	these	these	DET
emaj-211	164	2	constructs	construct	NOUN
emaj-211	164	3	are	be	AUX
emaj-211	164	4	given	give	VERB
emaj-211	164	5	below	below	ADP
emaj-211	164	6	with	with	ADP
emaj-211	164	7	definitions	definition	NOUN
emaj-211	164	8	and	and	CCONJ
emaj-211	164	9	related	relate	VERB
emaj-211	164	10	scales	scale	NOUN
emaj-211	164	11	:	:	PUNCT
emaj-211	164	12	table	table	NOUN
emaj-211	164	13	1	1	NUM
emaj-211	164	14	:	:	PUNCT
emaj-211	164	15	constructs	construct	NOUN
emaj-211	164	16	used	use	VERB
emaj-211	164	17	in	in	ADP
emaj-211	164	18	the	the	DET
emaj-211	164	19	study	study	NOUN
emaj-211	164	20	constructs	construct	VERB
emaj-211	164	21	definitions	definition	NOUN
emaj-211	164	22	scales	scale	VERB
emaj-211	164	23	cost	cost	NOUN
emaj-211	164	24	composition	composition	NOUN
emaj-211	164	25	overhead	overhead	ADJ
emaj-211	164	26	cost	cost	NOUN
emaj-211	164	27	as	as	ADP
emaj-211	164	28	a	a	DET
emaj-211	164	29	percentage	percentage	NOUN
emaj-211	164	30	of	of	ADP
emaj-211	164	31	total	total	ADJ
emaj-211	164	32	cost	cost	NOUN
emaj-211	164	33	of	of	ADP
emaj-211	164	34	production	production	NOUN
emaj-211	164	35	ratio	ratio	NOUN
emaj-211	164	36	competition	competition	NOUN
emaj-211	164	37	composite	composite	ADJ
emaj-211	164	38	scale	scale	NOUN
emaj-211	164	39	considering	consider	VERB
emaj-211	164	40	price	price	NOUN
emaj-211	164	41	,	,	PUNCT
emaj-211	164	42	product	product	NOUN
emaj-211	164	43	and	and	CCONJ
emaj-211	164	44	marketing	marketing	NOUN
emaj-211	164	45	competition	competition	NOUN
emaj-211	164	46	7	7	NUM
emaj-211	164	47	-	-	PUNCT
emaj-211	164	48	point	point	NOUN
emaj-211	164	49	likert	likert	NOUN
emaj-211	164	50	product	product	NOUN
emaj-211	164	51	diversity	diversity	NOUN
emaj-211	164	52	considers	consider	VERB
emaj-211	164	53	physical	physical	ADJ
emaj-211	164	54	size	size	NOUN
emaj-211	164	55	,	,	PUNCT
emaj-211	164	56	complexity	complexity	NOUN
emaj-211	164	57	and	and	CCONJ
emaj-211	164	58	batch	batch	NOUN
emaj-211	164	59	size	size	NOUN
emaj-211	164	60	of	of	ADP
emaj-211	164	61	production	production	NOUN
emaj-211	164	62	5	5	NUM
emaj-211	164	63	-	-	PUNCT
emaj-211	164	64	point	point	NOUN
emaj-211	164	65	likert	likert	ADJ
emaj-211	164	66	size	size	NOUN
emaj-211	164	67	number	number	NOUN
emaj-211	164	68	of	of	ADP
emaj-211	164	69	employees	employee	NOUN
emaj-211	164	70	ratio	ratio	NOUN
emaj-211	164	71	use	use	NOUN
emaj-211	164	72	of	of	ADP
emaj-211	164	73	information	information	NOUN
emaj-211	164	74	technology	technology	NOUN
emaj-211	164	75	composite	composite	ADJ
emaj-211	164	76	scale	scale	NOUN
emaj-211	164	77	covering	cover	VERB
emaj-211	164	78	the	the	DET
emaj-211	164	79	use	use	NOUN
emaj-211	164	80	of	of	ADP
emaj-211	164	81	it	it	PRON
emaj-211	164	82	across	across	ADP
emaj-211	164	83	4	4	NUM
emaj-211	164	84	areas	area	NOUN
emaj-211	164	85	7	7	NUM
emaj-211	164	86	-	-	PUNCT
emaj-211	164	87	point	point	NOUN
emaj-211	164	88	likert	likert	ADJ
emaj-211	164	89	decision	decision	NOUN
emaj-211	164	90	-	-	PUNCT
emaj-211	164	91	making	make	VERB
emaj-211	164	92	usefulness	usefulness	ADJ
emaj-211	164	93	composite	composite	ADJ
emaj-211	164	94	scale	scale	NOUN
emaj-211	164	95	covering	cover	VERB
emaj-211	164	96	the	the	DET
emaj-211	164	97	usefulness	usefulness	NOUN
emaj-211	164	98	of	of	ADP
emaj-211	164	99	decision	decision	NOUN
emaj-211	164	100	making	make	VERB
emaj-211	164	101	in	in	ADP
emaj-211	164	102	4	4	NUM
emaj-211	164	103	areas	area	NOUN
emaj-211	164	104	7	7	NUM
emaj-211	164	105	-	-	PUNCT
emaj-211	164	106	point	point	NOUN
emaj-211	164	107	likert	likert	NOUN
emaj-211	164	108	maturity	maturity	NOUN
emaj-211	164	109	in	in	ADP
emaj-211	164	110	terms	term	NOUN
emaj-211	164	111	of	of	ADP
emaj-211	164	112	age	age	NOUN
emaj-211	164	113	ratio	ratio	NOUN
emaj-211	164	114	satisfaction	satisfaction	NOUN
emaj-211	164	115	covering	cover	VERB
emaj-211	164	116	the	the	DET
emaj-211	164	117	dimensions	dimension	NOUN
emaj-211	164	118	of	of	ADP
emaj-211	164	119	satisfaction	satisfaction	NOUN
emaj-211	164	120	7	7	NUM
emaj-211	164	121	-	-	PUNCT
emaj-211	164	122	point	point	NOUN
emaj-211	164	123	likert	likert	ADJ
emaj-211	164	124	sophistication	sophistication	NOUN
emaj-211	164	125	using	use	VERB
emaj-211	164	126	multicriteria	multicriteria	PROPN
emaj-211	164	127	decision	decision	NOUN
emaj-211	164	128	making	making	NOUN
emaj-211	164	129	(	(	PUNCT
emaj-211	164	130	mcdm	mcdm	ADJ
emaj-211	164	131	)	)	PUNCT
emaj-211	164	132	techniques	technique	NOUN
emaj-211	164	133	across	across	ADP
emaj-211	164	134	four	four	NUM
emaj-211	164	135	variables	variable	NOUN
emaj-211	164	136	ratio	ratio	NOUN
emaj-211	164	137	source	source	NOUN
emaj-211	164	138	:	:	PUNCT
emaj-211	164	139	authors	author	NOUN
emaj-211	164	140	’	'	PUNCT
emaj-211	164	141	own	own	ADJ
emaj-211	164	142	compilation	compilation	NOUN
emaj-211	164	143	volume	volume	NOUN
emaj-211	164	144	11	11	NUM
emaj-211	164	145	no	no	DET
emaj-211	164	146	1	1	NUM
emaj-211	164	147	(	(	PUNCT
emaj-211	164	148	2021	2021	NUM
emaj-211	164	149	)	)	PUNCT
emaj-211	164	150	|	|	ADV
emaj-211	164	151	issn	issn	VERB
emaj-211	164	152	2158	2158	NUM
emaj-211	164	153	-	-	SYM
emaj-211	164	154	8708	8708	NUM
emaj-211	164	155	(	(	PUNCT
emaj-211	164	156	online	online	NOUN
emaj-211	164	157	)	)	PUNCT
emaj-211	164	158	|	|	ADV
emaj-211	164	159	doi	doi	X
emaj-211	164	160	10.5195	10.5195	NUM
emaj-211	164	161	/	/	SYM
emaj-211	164	162	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	165	1	|	|	ADV
emaj-211	165	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	165	3	nikhil	nikhil	PROPN
emaj-211	165	4	chandra	chandra	PROPN
emaj-211	165	5	shil	shil	PROPN
emaj-211	165	6	,	,	PUNCT
emaj-211	165	7	mahfuzul	mahfuzul	ADJ
emaj-211	165	8	hoque	hoque	NOUN
emaj-211	165	9	,	,	PUNCT
emaj-211	165	10	mahmuda	mahmuda	NOUN
emaj-211	165	11	akter	akter	NOUN
emaj-211	165	12	emerging	emerge	VERB
emaj-211	165	13	markets	market	NOUN
emaj-211	165	14	journal	journal	NOUN
emaj-211	165	15	|	|	ADV
emaj-211	165	16	p	p	NOUN
emaj-211	165	17	a	a	DET
emaj-211	165	18	g	g	NOUN
emaj-211	165	19	e	e	PROPN
emaj-211	165	20	7	7	NUM
emaj-211	165	21	conceptual	conceptual	ADJ
emaj-211	165	22	framework	framework	NOUN
emaj-211	165	23	considering	consider	VERB
emaj-211	165	24	the	the	DET
emaj-211	165	25	major	major	ADJ
emaj-211	165	26	theme	theme	NOUN
emaj-211	165	27	of	of	ADP
emaj-211	165	28	the	the	DET
emaj-211	165	29	study	study	NOUN
emaj-211	165	30	,	,	PUNCT
emaj-211	165	31	constructs	construct	VERB
emaj-211	165	32	considered	consider	VERB
emaj-211	165	33	and	and	CCONJ
emaj-211	165	34	relationship	relationship	NOUN
emaj-211	165	35	studied	study	VERB
emaj-211	165	36	,	,	PUNCT
emaj-211	165	37	a	a	DET
emaj-211	165	38	conceptual	conceptual	ADJ
emaj-211	165	39	framework	framework	NOUN
emaj-211	165	40	of	of	ADP
emaj-211	165	41	the	the	DET
emaj-211	165	42	study	study	NOUN
emaj-211	165	43	is	be	AUX
emaj-211	165	44	presented	present	VERB
emaj-211	165	45	below	below	ADP
emaj-211	165	46	:	:	PUNCT
emaj-211	165	47	figure	figure	VERB
emaj-211	165	48	1	1	NUM
emaj-211	165	49	:	:	PUNCT
emaj-211	165	50	conceptual	conceptual	ADJ
emaj-211	165	51	framework	framework	NOUN
emaj-211	165	52	of	of	ADP
emaj-211	165	53	the	the	DET
emaj-211	165	54	study	study	NOUN
emaj-211	165	55	source	source	NOUN
emaj-211	165	56	:	:	PUNCT
emaj-211	165	57	authors	author	NOUN
emaj-211	165	58	’	'	PUNCT
emaj-211	165	59	own	own	ADJ
emaj-211	165	60	compilation	compilation	NOUN
emaj-211	165	61	measurements	measurement	NOUN
emaj-211	165	62	in	in	ADP
emaj-211	165	63	this	this	DET
emaj-211	165	64	study	study	NOUN
emaj-211	165	65	cost	cost	NOUN
emaj-211	165	66	composition	composition	NOUN
emaj-211	165	67	covers	cover	VERB
emaj-211	165	68	the	the	DET
emaj-211	165	69	significance	significance	NOUN
emaj-211	165	70	of	of	ADP
emaj-211	165	71	indirect	indirect	ADJ
emaj-211	165	72	costs	cost	NOUN
emaj-211	165	73	as	as	SCONJ
emaj-211	165	74	compared	compare	VERB
emaj-211	165	75	with	with	ADP
emaj-211	165	76	total	total	ADJ
emaj-211	165	77	costs	cost	NOUN
emaj-211	165	78	in	in	ADP
emaj-211	165	79	percentage	percentage	NOUN
emaj-211	165	80	for	for	ADP
emaj-211	165	81	the	the	DET
emaj-211	165	82	respondents	respondent	NOUN
emaj-211	165	83	’	'	PUNCT
emaj-211	165	84	firm	firm	NOUN
emaj-211	165	85	.	.	PUNCT
emaj-211	166	1	to	to	PART
emaj-211	166	2	understand	understand	VERB
emaj-211	166	3	competition	competition	NOUN
emaj-211	166	4	faced	face	VERB
emaj-211	166	5	by	by	ADP
emaj-211	166	6	the	the	DET
emaj-211	166	7	responding	respond	VERB
emaj-211	166	8	firm	firm	NOUN
emaj-211	166	9	,	,	PUNCT
emaj-211	166	10	three	three	NUM
emaj-211	166	11	questions	question	NOUN
emaj-211	166	12	were	be	AUX
emaj-211	166	13	asked	ask	VERB
emaj-211	166	14	covering	covering	NOUN
emaj-211	166	15	product	product	NOUN
emaj-211	166	16	,	,	PUNCT
emaj-211	166	17	pricing	pricing	NOUN
emaj-211	166	18	and	and	CCONJ
emaj-211	166	19	marketing	marketing	NOUN
emaj-211	166	20	areas	area	NOUN
emaj-211	166	21	.	.	PUNCT
emaj-211	167	1	respondents	respondent	NOUN
emaj-211	167	2	were	be	AUX
emaj-211	167	3	asked	ask	VERB
emaj-211	167	4	to	to	PART
emaj-211	167	5	choose	choose	VERB
emaj-211	167	6	values	value	NOUN
emaj-211	167	7	in	in	ADP
emaj-211	167	8	a	a	DET
emaj-211	167	9	7point	7point	NUM
emaj-211	167	10	likert	likert	ADJ
emaj-211	167	11	scale	scale	NOUN
emaj-211	167	12	where	where	SCONJ
emaj-211	167	13	1	1	NUM
emaj-211	167	14	refers	refer	VERB
emaj-211	167	15	to	to	ADP
emaj-211	167	16	‘	'	PUNCT
emaj-211	167	17	extremely	extremely	ADV
emaj-211	167	18	disagree	disagree	VERB
emaj-211	167	19	’	'	PUNCT
emaj-211	167	20	and	and	CCONJ
emaj-211	167	21	7	7	NUM
emaj-211	167	22	refers	refer	VERB
emaj-211	167	23	to	to	ADP
emaj-211	167	24	‘	'	PUNCT
emaj-211	167	25	strongly	strongly	ADV
emaj-211	167	26	agree	agree	VERB
emaj-211	167	27	’	'	PUNCT
emaj-211	167	28	.	.	PUNCT
emaj-211	168	1	in	in	ADP
emaj-211	168	2	empirical	empirical	ADJ
emaj-211	168	3	studies	study	NOUN
emaj-211	168	4	,	,	PUNCT
emaj-211	168	5	the	the	DET
emaj-211	168	6	perceived	perceive	VERB
emaj-211	168	7	intensity	intensity	NOUN
emaj-211	168	8	of	of	ADP
emaj-211	168	9	competition	competition	NOUN
emaj-211	168	10	has	have	AUX
emaj-211	168	11	been	be	AUX
emaj-211	168	12	measured	measure	VERB
emaj-211	168	13	differently	differently	ADV
emaj-211	168	14	in	in	ADP
emaj-211	168	15	different	different	ADJ
emaj-211	168	16	studies	study	NOUN
emaj-211	168	17	.	.	PUNCT
emaj-211	169	1	several	several	ADJ
emaj-211	169	2	studies	study	NOUN
emaj-211	169	3	have	have	AUX
emaj-211	169	4	been	be	AUX
emaj-211	169	5	based	base	VERB
emaj-211	169	6	on	on	ADP
emaj-211	169	7	khandwalla	khandwalla	NOUN
emaj-211	169	8	’s	’s	PART
emaj-211	169	9	(	(	PUNCT
emaj-211	169	10	1977	1977	NUM
emaj-211	169	11	)	)	PUNCT
emaj-211	169	12	model	model	NOUN
emaj-211	169	13	(	(	PUNCT
emaj-211	169	14	libby	libby	PROPN
emaj-211	169	15	and	and	CCONJ
emaj-211	169	16	waterhouse	waterhouse	PROPN
emaj-211	169	17	,	,	PUNCT
emaj-211	169	18	1996	1996	NUM
emaj-211	169	19	;	;	PUNCT
emaj-211	169	20	williams	williams	PROPN
emaj-211	169	21	and	and	CCONJ
emaj-211	169	22	seaman	seaman	NOUN
emaj-211	169	23	,	,	PUNCT
emaj-211	169	24	2001	2001	NUM
emaj-211	169	25	;	;	PUNCT
emaj-211	169	26	hoque	hoque	NOUN
emaj-211	169	27	,	,	PUNCT
emaj-211	169	28	2008	2008	NUM
emaj-211	169	29	)	)	PUNCT
emaj-211	169	30	which	which	PRON
emaj-211	169	31	consists	consist	VERB
emaj-211	169	32	of	of	ADP
emaj-211	169	33	five	five	NUM
emaj-211	169	34	questions	question	NOUN
emaj-211	169	35	rating	rate	VERB
emaj-211	169	36	intensive	intensive	ADJ
emaj-211	169	37	competition	competition	NOUN
emaj-211	169	38	for	for	ADP
emaj-211	169	39	raw	raw	ADJ
emaj-211	169	40	material	material	NOUN
emaj-211	169	41	,	,	PUNCT
emaj-211	169	42	technical	technical	ADJ
emaj-211	169	43	personnel	personnel	NOUN
emaj-211	169	44	,	,	PUNCT
emaj-211	169	45	selling	selling	NOUN
emaj-211	169	46	and	and	CCONJ
emaj-211	169	47	distribution	distribution	NOUN
emaj-211	169	48	,	,	PUNCT
emaj-211	169	49	quality	quality	NOUN
emaj-211	169	50	and	and	CCONJ
emaj-211	169	51	the	the	DET
emaj-211	169	52	variety	variety	NOUN
emaj-211	169	53	of	of	ADP
emaj-211	169	54	products	product	NOUN
emaj-211	169	55	and	and	CCONJ
emaj-211	169	56	price	price	NOUN
emaj-211	169	57	.	.	PUNCT
emaj-211	170	1	on	on	ADP
emaj-211	170	2	the	the	DET
emaj-211	170	3	other	other	ADJ
emaj-211	170	4	hand	hand	NOUN
emaj-211	170	5	,	,	PUNCT
emaj-211	170	6	mia	mia	PROPN
emaj-211	170	7	and	and	CCONJ
emaj-211	170	8	clarke	clarke	PROPN
emaj-211	170	9	(	(	PUNCT
emaj-211	170	10	1999	1999	NUM
emaj-211	170	11	)	)	PUNCT
emaj-211	170	12	measured	measure	VERB
emaj-211	170	13	the	the	DET
emaj-211	170	14	intensity	intensity	NOUN
emaj-211	170	15	of	of	ADP
emaj-211	170	16	competition	competition	NOUN
emaj-211	170	17	by	by	ADP
emaj-211	170	18	only	only	ADV
emaj-211	170	19	one	one	NUM
emaj-211	170	20	likerttype	likerttype	NOUN
emaj-211	170	21	scale	scale	NOUN
emaj-211	170	22	question	question	NOUN
emaj-211	170	23	but	but	CCONJ
emaj-211	170	24	taking	take	VERB
emaj-211	170	25	into	into	ADP
emaj-211	170	26	account	account	NOUN
emaj-211	170	27	all	all	DET
emaj-211	170	28	factors	factor	NOUN
emaj-211	170	29	,	,	PUNCT
emaj-211	170	30	including	include	VERB
emaj-211	170	31	number	number	NOUN
emaj-211	170	32	of	of	ADP
emaj-211	170	33	major	major	ADJ
emaj-211	170	34	competitors	competitor	NOUN
emaj-211	170	35	,	,	PUNCT
emaj-211	170	36	frequency	frequency	NOUN
emaj-211	170	37	of	of	ADP
emaj-211	170	38	technological	technological	ADJ
emaj-211	170	39	change	change	NOUN
emaj-211	170	40	in	in	ADP
emaj-211	170	41	the	the	DET
emaj-211	170	42	industry	industry	NOUN
emaj-211	170	43	,	,	PUNCT
emaj-211	170	44	frequency	frequency	NOUN
emaj-211	170	45	of	of	ADP
emaj-211	170	46	new	new	ADJ
emaj-211	170	47	product	product	NOUN
emaj-211	170	48	introduction	introduction	NOUN
emaj-211	170	49	,	,	PUNCT
emaj-211	170	50	extent	extent	NOUN
emaj-211	170	51	of	of	ADP
emaj-211	170	52	price	price	NOUN
emaj-211	170	53	manipulations	manipulation	NOUN
emaj-211	170	54	,	,	PUNCT
emaj-211	170	55	package	package	NOUN
emaj-211	170	56	deals	deal	NOUN
emaj-211	170	57	for	for	ADP
emaj-211	170	58	customers	customer	NOUN
emaj-211	170	59	,	,	PUNCT
emaj-211	170	60	access	access	NOUN
emaj-211	170	61	to	to	ADP
emaj-211	170	62	marketing	marketing	NOUN
emaj-211	170	63	channels	channel	NOUN
emaj-211	170	64	and	and	CCONJ
emaj-211	170	65	change	change	NOUN
emaj-211	170	66	in	in	ADP
emaj-211	170	67	government	government	NOUN
emaj-211	170	68	regulation	regulation	NOUN
emaj-211	170	69	or	or	CCONJ
emaj-211	170	70	policy	policy	NOUN
emaj-211	170	71	.	.	PUNCT
emaj-211	171	1	product	product	NOUN
emaj-211	171	2	diversity	diversity	NOUN
emaj-211	171	3	follows	follow	VERB
emaj-211	171	4	a	a	DET
emaj-211	171	5	composite	composite	ADJ
emaj-211	171	6	scale	scale	NOUN
emaj-211	171	7	covering	cover	VERB
emaj-211	171	8	physical	physical	ADJ
emaj-211	171	9	size	size	NOUN
emaj-211	171	10	,	,	PUNCT
emaj-211	171	11	complexity	complexity	NOUN
emaj-211	171	12	and	and	CCONJ
emaj-211	171	13	batch	batch	NOUN
emaj-211	171	14	size	size	NOUN
emaj-211	171	15	.	.	PUNCT
emaj-211	172	1	a	a	DET
emaj-211	172	2	5point	5point	NUM
emaj-211	172	3	likert	likert	ADJ
emaj-211	172	4	scale	scale	NOUN
emaj-211	172	5	is	be	AUX
emaj-211	172	6	used	use	VERB
emaj-211	172	7	to	to	PART
emaj-211	172	8	capture	capture	VERB
emaj-211	172	9	the	the	DET
emaj-211	172	10	feedback	feedback	NOUN
emaj-211	172	11	where	where	SCONJ
emaj-211	172	12	1	1	NUM
emaj-211	172	13	refers	refer	VERB
emaj-211	172	14	to	to	ADP
emaj-211	172	15	‘	'	PUNCT
emaj-211	172	16	not	not	PART
emaj-211	172	17	at	at	ADV
emaj-211	172	18	all	all	ADV
emaj-211	172	19	’	'	PUNCT
emaj-211	172	20	and	and	CCONJ
emaj-211	172	21	5	5	NUM
emaj-211	172	22	refers	refer	VERB
emaj-211	172	23	to	to	ADP
emaj-211	172	24	‘	'	PUNCT
emaj-211	172	25	to	to	ADP
emaj-211	172	26	a	a	DET
emaj-211	172	27	very	very	ADV
emaj-211	172	28	great	great	ADJ
emaj-211	172	29	extent	extent	NOUN
emaj-211	172	30	’	'	PUNCT
emaj-211	172	31	.	.	PUNCT
emaj-211	173	1	size	size	NOUN
emaj-211	173	2	of	of	ADP
emaj-211	173	3	firm	firm	NOUN
emaj-211	173	4	is	be	AUX
emaj-211	173	5	typically	typically	ADV
emaj-211	173	6	measured	measure	VERB
emaj-211	173	7	by	by	ADP
emaj-211	173	8	the	the	DET
emaj-211	173	9	number	number	NOUN
emaj-211	173	10	of	of	ADP
emaj-211	173	11	employees	employee	NOUN
emaj-211	173	12	working	work	VERB
emaj-211	173	13	for	for	ADP
emaj-211	173	14	an	an	DET
emaj-211	173	15	organization	organization	NOUN
emaj-211	173	16	or	or	CCONJ
emaj-211	173	17	its	its	PRON
emaj-211	173	18	total	total	ADJ
emaj-211	173	19	assets	asset	NOUN
emaj-211	173	20	or	or	CCONJ
emaj-211	173	21	its	its	PRON
emaj-211	173	22	total	total	ADJ
emaj-211	173	23	sales	sale	NOUN
emaj-211	173	24	.	.	PUNCT
emaj-211	174	1	this	this	DET
emaj-211	174	2	study	study	NOUN
emaj-211	174	3	uses	use	VERB
emaj-211	174	4	number	number	NOUN
emaj-211	174	5	of	of	ADP
emaj-211	174	6	employees	employee	NOUN
emaj-211	174	7	to	to	PART
emaj-211	174	8	measure	measure	VERB
emaj-211	174	9	size	size	NOUN
emaj-211	174	10	.	.	PUNCT
emaj-211	175	1	to	to	PART
emaj-211	175	2	measure	measure	VERB
emaj-211	175	3	use	use	NOUN
emaj-211	175	4	of	of	ADP
emaj-211	175	5	information	information	NOUN
emaj-211	175	6	technology	technology	NOUN
emaj-211	175	7	and	and	CCONJ
emaj-211	175	8	decision	decision	NOUN
emaj-211	175	9	-	-	PUNCT
emaj-211	175	10	making	make	VERB
emaj-211	175	11	usefulness	usefulness	NOUN
emaj-211	175	12	,	,	PUNCT
emaj-211	175	13	a	a	DET
emaj-211	175	14	composite	composite	ADJ
emaj-211	175	15	scale	scale	NOUN
emaj-211	175	16	is	be	AUX
emaj-211	175	17	designed	design	VERB
emaj-211	175	18	on	on	ADP
emaj-211	175	19	7	7	NUM
emaj-211	175	20	-	-	PUNCT
emaj-211	175	21	point	point	NOUN
emaj-211	175	22	likert	likert	ADJ
emaj-211	175	23	scale	scale	NOUN
emaj-211	175	24	where	where	SCONJ
emaj-211	175	25	1	1	NUM
emaj-211	175	26	is	be	AUX
emaj-211	175	27	used	use	VERB
emaj-211	175	28	to	to	PART
emaj-211	175	29	mean	mean	VERB
emaj-211	175	30	‘	'	PUNCT
emaj-211	175	31	strongly	strongly	ADV
emaj-211	175	32	disagree	disagree	VERB
emaj-211	175	33	’	'	PUNCT
emaj-211	175	34	and	and	CCONJ
emaj-211	175	35	7	7	NUM
emaj-211	175	36	is	be	AUX
emaj-211	175	37	used	use	VERB
emaj-211	175	38	to	to	PART
emaj-211	175	39	mean	mean	VERB
emaj-211	175	40	‘	'	PUNCT
emaj-211	175	41	strongly	strongly	ADV
emaj-211	175	42	agree	agree	VERB
emaj-211	175	43	’	'	PUNCT
emaj-211	175	44	.	.	PUNCT
emaj-211	176	1	maturity	maturity	NOUN
emaj-211	176	2	is	be	AUX
emaj-211	176	3	measured	measure	VERB
emaj-211	176	4	in	in	ADP
emaj-211	176	5	terms	term	NOUN
emaj-211	176	6	of	of	ADP
emaj-211	176	7	the	the	DET
emaj-211	176	8	age	age	NOUN
emaj-211	176	9	of	of	ADP
emaj-211	176	10	the	the	DET
emaj-211	176	11	company	company	NOUN
emaj-211	176	12	;	;	PUNCT
emaj-211	176	13	however	however	ADV
emaj-211	176	14	,	,	PUNCT
emaj-211	176	15	different	different	ADJ
emaj-211	176	16	dimensions	dimension	NOUN
emaj-211	176	17	of	of	ADP
emaj-211	176	18	satisfaction	satisfaction	NOUN
emaj-211	176	19	is	be	AUX
emaj-211	176	20	measured	measure	VERB
emaj-211	176	21	using	use	VERB
emaj-211	176	22	a	a	DET
emaj-211	176	23	7	7	NUM
emaj-211	176	24	-	-	PUNCT
emaj-211	176	25	point	point	NOUN
emaj-211	176	26	likert	likert	ADJ
emaj-211	176	27	scale	scale	NOUN
emaj-211	176	28	anchoring	anchor	VERB
emaj-211	176	29	1	1	NUM
emaj-211	176	30	for	for	ADP
emaj-211	176	31	‘	'	PUNCT
emaj-211	176	32	very	very	ADV
emaj-211	176	33	dissatisfied	dissatisfied	ADJ
emaj-211	176	34	’	'	PUNCT
emaj-211	176	35	and	and	CCONJ
emaj-211	176	36	7	7	NUM
emaj-211	176	37	for	for	ADP
emaj-211	176	38	‘	'	PUNCT
emaj-211	176	39	very	very	ADV
emaj-211	176	40	satisfied	satisfied	ADJ
emaj-211	176	41	’	'	PUNCT
emaj-211	176	42	.	.	PUNCT
emaj-211	177	1	to	to	PART
emaj-211	177	2	measure	measure	VERB
emaj-211	177	3	the	the	DET
emaj-211	177	4	value	value	NOUN
emaj-211	177	5	of	of	ADP
emaj-211	177	6	sophistication	sophistication	NOUN
emaj-211	177	7	,	,	PUNCT
emaj-211	177	8	a	a	DET
emaj-211	177	9	weighted	weight	VERB
emaj-211	177	10	multi	multi	ADJ
emaj-211	177	11	-	-	ADJ
emaj-211	177	12	criteria	criterion	NOUN
emaj-211	177	13	method	method	NOUN
emaj-211	177	14	is	be	AUX
emaj-211	177	15	applied	apply	VERB
emaj-211	177	16	.	.	PUNCT
emaj-211	178	1	four	four	NUM
emaj-211	178	2	different	different	ADJ
emaj-211	178	3	parameters	parameter	NOUN
emaj-211	178	4	used	use	VERB
emaj-211	178	5	as	as	ADP
emaj-211	178	6	criteria	criterion	NOUN
emaj-211	178	7	in	in	ADP
emaj-211	178	8	measuring	measure	VERB
emaj-211	178	9	sophistication	sophistication	NOUN
emaj-211	178	10	are	be	AUX
emaj-211	178	11	pool	pool	NOUN
emaj-211	178	12	-	-	PUNCT
emaj-211	178	13	driver	driver	NOUN
emaj-211	178	14	quantitative	quantitative	ADJ
emaj-211	178	15	,	,	PUNCT
emaj-211	178	16	pool	pool	NOUN
emaj-211	178	17	-	-	PUNCT
emaj-211	178	18	driver	driver	NOUN
emaj-211	178	19	qualitative	qualitative	NOUN
emaj-211	178	20	,	,	PUNCT
emaj-211	178	21	education	education	NOUN
emaj-211	178	22	and	and	CCONJ
emaj-211	178	23	advanced	advanced	ADJ
emaj-211	178	24	management	management	NOUN
emaj-211	178	25	accounting	accounting	NOUN
emaj-211	178	26	techniques	technique	NOUN
emaj-211	178	27	adoption	adoption	NOUN
emaj-211	178	28	with	with	ADP
emaj-211	178	29	their	their	PRON
emaj-211	178	30	respective	respective	ADJ
emaj-211	178	31	weights	weight	NOUN
emaj-211	178	32	and	and	CCONJ
emaj-211	178	33	sub	sub	NOUN
emaj-211	178	34	-	-	NOUN
emaj-211	178	35	weights	weight	NOUN
emaj-211	178	36	.	.	PUNCT
emaj-211	179	1	the	the	DET
emaj-211	179	2	methodology	methodology	NOUN
emaj-211	179	3	results	result	VERB
emaj-211	179	4	a	a	DET
emaj-211	179	5	value	value	NOUN
emaj-211	179	6	between	between	ADP
emaj-211	179	7	1	1	NUM
emaj-211	179	8	and	and	CCONJ
emaj-211	179	9	100	100	NUM
emaj-211	179	10	for	for	ADP
emaj-211	179	11	every	every	DET
emaj-211	179	12	firms	firm	NOUN
emaj-211	179	13	where	where	SCONJ
emaj-211	179	14	a	a	DET
emaj-211	179	15	value	value	NOUN
emaj-211	179	16	close	close	ADJ
emaj-211	179	17	to	to	PART
emaj-211	179	18	100	100	NUM
emaj-211	179	19	means	mean	VERB
emaj-211	179	20	sophisticated	sophisticated	ADJ
emaj-211	179	21	system	system	NOUN
emaj-211	179	22	and	and	CCONJ
emaj-211	179	23	values	value	NOUN
emaj-211	179	24	close	close	ADJ
emaj-211	179	25	to	to	PART
emaj-211	179	26	1	1	NUM
emaj-211	179	27	means	mean	VERB
emaj-211	179	28	unsophisticated	unsophisticated	ADJ
emaj-211	179	29	system	system	NOUN
emaj-211	179	30	.	.	PUNCT
emaj-211	180	1	for	for	ADP
emaj-211	180	2	the	the	DET
emaj-211	180	3	application	application	NOUN
emaj-211	180	4	of	of	ADP
emaj-211	180	5	logistic	logistic	ADJ
emaj-211	180	6	regression	regression	NOUN
emaj-211	180	7	,	,	PUNCT
emaj-211	180	8	the	the	DET
emaj-211	180	9	dependent	dependent	ADJ
emaj-211	180	10	variable	variable	ADJ
emaj-211	180	11	sophistication	sophistication	NOUN
emaj-211	180	12	is	be	AUX
emaj-211	180	13	converted	convert	VERB
emaj-211	180	14	to	to	ADP
emaj-211	180	15	categorical	categorical	ADJ
emaj-211	180	16	variables	variable	NOUN
emaj-211	180	17	as	as	SCONJ
emaj-211	180	18	follows	follow	VERB
emaj-211	180	19	:	:	PUNCT
emaj-211	180	20	unsophisticated	unsophisticated	ADJ
emaj-211	180	21	system	system	NOUN
emaj-211	180	22	=	=	NOUN
emaj-211	180	23	value	value	NOUN
emaj-211	180	24	between	between	ADP
emaj-211	180	25	1	1	NUM
emaj-211	180	26	and	and	CCONJ
emaj-211	180	27	50	50	NUM
emaj-211	180	28	sophisticated	sophisticated	ADJ
emaj-211	180	29	system	system	NOUN
emaj-211	180	30	=	=	NOUN
emaj-211	180	31	value	value	NOUN
emaj-211	180	32	between	between	ADP
emaj-211	180	33	51	51	NUM
emaj-211	180	34	and	and	CCONJ
emaj-211	180	35	100	100	NUM
emaj-211	180	36	statistical	statistical	ADJ
emaj-211	180	37	tools	tool	NOUN
emaj-211	180	38	used	use	VERB
emaj-211	180	39	different	different	ADJ
emaj-211	180	40	descriptive	descriptive	ADJ
emaj-211	180	41	and	and	CCONJ
emaj-211	180	42	inferential	inferential	ADJ
emaj-211	180	43	statistical	statistical	ADJ
emaj-211	180	44	tools	tool	NOUN
emaj-211	180	45	(	(	PUNCT
emaj-211	180	46	e.g.	e.g.	ADV
emaj-211	180	47	,	,	PUNCT
emaj-211	180	48	regression	regression	VERB
emaj-211	180	49	analysis	analysis	NOUN
emaj-211	180	50	)	)	PUNCT
emaj-211	180	51	are	be	AUX
emaj-211	180	52	used	use	VERB
emaj-211	180	53	to	to	PART
emaj-211	180	54	test	test	VERB
emaj-211	180	55	the	the	DET
emaj-211	180	56	hypotheses	hypothesis	NOUN
emaj-211	180	57	formulated	formulate	VERB
emaj-211	180	58	in	in	ADP
emaj-211	180	59	the	the	DET
emaj-211	180	60	study	study	NOUN
emaj-211	180	61	.	.	PUNCT
emaj-211	181	1	a	a	DET
emaj-211	181	2	correlation	correlation	NOUN
emaj-211	181	3	between	between	ADP
emaj-211	181	4	and	and	CCONJ
emaj-211	181	5	among	among	ADP
emaj-211	181	6	the	the	DET
emaj-211	181	7	variables	variable	NOUN
emaj-211	181	8	is	be	AUX
emaj-211	181	9	shown	show	VERB
emaj-211	181	10	for	for	ADP
emaj-211	181	11	explaining	explain	VERB
emaj-211	181	12	the	the	DET
emaj-211	181	13	suitability	suitability	NOUN
emaj-211	181	14	of	of	ADP
emaj-211	181	15	each	each	DET
emaj-211	181	16	construct	construct	NOUN
emaj-211	181	17	in	in	ADP
emaj-211	181	18	regression	regression	NOUN
emaj-211	181	19	analysis	analysis	NOUN
emaj-211	181	20	.	.	PUNCT
emaj-211	182	1	a	a	DET
emaj-211	182	2	multiple	multiple	ADJ
emaj-211	182	3	regression	regression	NOUN
emaj-211	182	4	is	be	AUX
emaj-211	182	5	run	run	VERB
emaj-211	182	6	to	to	PART
emaj-211	182	7	understand	understand	VERB
emaj-211	182	8	the	the	DET
emaj-211	182	9	relationship	relationship	NOUN
emaj-211	182	10	of	of	ADP
emaj-211	182	11	each	each	DET
emaj-211	182	12	construct	construct	NOUN
emaj-211	182	13	with	with	ADP
emaj-211	182	14	the	the	DET
emaj-211	182	15	level	level	NOUN
emaj-211	182	16	of	of	ADP
emaj-211	182	17	sophistication	sophistication	NOUN
emaj-211	182	18	.	.	PUNCT
emaj-211	183	1	to	to	PART
emaj-211	183	2	run	run	VERB
emaj-211	183	3	logistic	logistic	ADJ
emaj-211	183	4	regression	regression	NOUN
emaj-211	183	5	,	,	PUNCT
emaj-211	183	6	level	level	NOUN
emaj-211	183	7	of	of	ADP
emaj-211	183	8	sophistication	sophistication	NOUN
emaj-211	183	9	has	have	AUX
emaj-211	183	10	been	be	AUX
emaj-211	183	11	made	make	VERB
emaj-211	183	12	a	a	DET
emaj-211	183	13	categorical	categorical	ADJ
emaj-211	183	14	variable	variable	NOUN
emaj-211	183	15	.	.	PUNCT
emaj-211	184	1	finally	finally	ADV
emaj-211	184	2	,	,	PUNCT
emaj-211	184	3	in	in	ADP
emaj-211	184	4	a	a	DET
emaj-211	184	5	separate	separate	ADJ
emaj-211	184	6	regression	regression	NOUN
emaj-211	184	7	analysis	analysis	NOUN
emaj-211	184	8	,	,	PUNCT
emaj-211	184	9	the	the	DET
emaj-211	184	10	study	study	NOUN
emaj-211	184	11	looks	look	VERB
emaj-211	184	12	for	for	ADP
emaj-211	184	13	any	any	DET
emaj-211	184	14	relationship	relationship	NOUN
emaj-211	184	15	between	between	ADP
emaj-211	184	16	satisfaction	satisfaction	NOUN
emaj-211	184	17	and	and	CCONJ
emaj-211	184	18	sophistication	sophistication	NOUN
emaj-211	184	19	.	.	PUNCT
emaj-211	185	1	iv	iv	X
emaj-211	185	2	.	.	PUNCT
emaj-211	185	3	analysis	analysis	NOUN
emaj-211	185	4	and	and	CCONJ
emaj-211	185	5	findings	finding	NOUN
emaj-211	185	6	this	this	DET
emaj-211	185	7	section	section	NOUN
emaj-211	185	8	presents	present	VERB
emaj-211	185	9	analysis	analysis	NOUN
emaj-211	185	10	and	and	CCONJ
emaj-211	185	11	findings	finding	NOUN
emaj-211	185	12	of	of	ADP
emaj-211	185	13	the	the	DET
emaj-211	185	14	study	study	NOUN
emaj-211	185	15	in	in	ADP
emaj-211	185	16	different	different	ADJ
emaj-211	185	17	sub	sub	NOUN
emaj-211	185	18	-	-	NOUN
emaj-211	185	19	sections	section	NOUN
emaj-211	185	20	.	.	PUNCT
emaj-211	186	1	initially	initially	ADV
emaj-211	186	2	it	it	PRON
emaj-211	186	3	begins	begin	VERB
emaj-211	186	4	with	with	ADP
emaj-211	186	5	explaining	explain	VERB
emaj-211	186	6	the	the	DET
emaj-211	186	7	respondents	respondent	NOUN
emaj-211	186	8	and	and	CCONJ
emaj-211	186	9	corporate	corporate	ADJ
emaj-211	186	10	profile	profile	NOUN
emaj-211	186	11	of	of	ADP
emaj-211	186	12	the	the	DET
emaj-211	186	13	study	study	NOUN
emaj-211	186	14	using	use	VERB
emaj-211	186	15	descriptive	descriptive	ADJ
emaj-211	186	16	form	form	NOUN
emaj-211	186	17	of	of	ADP
emaj-211	186	18	analysis	analysis	NOUN
emaj-211	186	19	.	.	PUNCT
emaj-211	187	1	then	then	ADV
emaj-211	187	2	,	,	PUNCT
emaj-211	187	3	all	all	DET
emaj-211	187	4	the	the	DET
emaj-211	187	5	hypotheses	hypothesis	NOUN
emaj-211	187	6	formed	form	VERB
emaj-211	187	7	in	in	ADP
emaj-211	187	8	literature	literature	NOUN
emaj-211	187	9	review	review	NOUN
emaj-211	187	10	section	section	NOUN
emaj-211	187	11	have	have	AUX
emaj-211	187	12	been	be	AUX
emaj-211	187	13	tested	test	VERB
emaj-211	187	14	using	use	VERB
emaj-211	187	15	regression	regression	NOUN
emaj-211	187	16	analysis	analysis	NOUN
emaj-211	187	17	.	.	PUNCT
emaj-211	188	1	findings	finding	NOUN
emaj-211	188	2	of	of	ADP
emaj-211	188	3	the	the	DET
emaj-211	188	4	analysis	analysis	NOUN
emaj-211	188	5	are	be	AUX
emaj-211	188	6	presented	present	VERB
emaj-211	188	7	at	at	ADP
emaj-211	188	8	the	the	DET
emaj-211	188	9	end	end	NOUN
emaj-211	188	10	.	.	PUNCT
emaj-211	189	1	respondents	respondent	NOUN
emaj-211	189	2	’	'	PUNCT
emaj-211	189	3	and	and	CCONJ
emaj-211	189	4	corporate	corporate	ADJ
emaj-211	189	5	profile	profile	NOUN
emaj-211	189	6	a	a	DET
emaj-211	189	7	total	total	NOUN
emaj-211	189	8	of	of	ADP
emaj-211	189	9	113	113	NUM
emaj-211	189	10	respondents	respondent	NOUN
emaj-211	189	11	participated	participate	VERB
emaj-211	189	12	in	in	ADP
emaj-211	189	13	this	this	DET
emaj-211	189	14	study	study	NOUN
emaj-211	189	15	.	.	PUNCT
emaj-211	190	1	these	these	DET
emaj-211	190	2	participants	participant	NOUN
emaj-211	190	3	vary	vary	VERB
emaj-211	190	4	in	in	ADP
emaj-211	190	5	terms	term	NOUN
emaj-211	190	6	of	of	ADP
emaj-211	190	7	their	their	PRON
emaj-211	190	8	educational	educational	ADJ
emaj-211	190	9	background	background	NOUN
emaj-211	190	10	,	,	PUNCT
emaj-211	190	11	years	year	NOUN
emaj-211	190	12	of	of	ADP
emaj-211	190	13	experience	experience	NOUN
emaj-211	190	14	,	,	PUNCT
emaj-211	190	15	turnover	turnover	NOUN
emaj-211	190	16	intention	intention	NOUN
emaj-211	190	17	,	,	PUNCT
emaj-211	190	18	no	no	PRON
emaj-211	190	19	of	of	ADP
emaj-211	190	20	jobs	job	NOUN
emaj-211	190	21	and	and	CCONJ
emaj-211	190	22	their	their	PRON
emaj-211	190	23	position	position	NOUN
emaj-211	190	24	in	in	ADP
emaj-211	190	25	organizational	organizational	ADJ
emaj-211	190	26	chain	chain	NOUN
emaj-211	190	27	of	of	ADP
emaj-211	190	28	command	command	NOUN
emaj-211	190	29	.	.	PUNCT
emaj-211	191	1	around	around	ADP
emaj-211	191	2	41	41	NUM
emaj-211	191	3	%	%	NOUN
emaj-211	191	4	of	of	ADP
emaj-211	191	5	the	the	DET
emaj-211	191	6	respondents	respondent	NOUN
emaj-211	191	7	are	be	AUX
emaj-211	191	8	professional	professional	ADJ
emaj-211	191	9	accountants	accountant	NOUN
emaj-211	191	10	,	,	PUNCT
emaj-211	191	11	while	while	SCONJ
emaj-211	191	12	other	other	ADJ
emaj-211	191	13	50	50	NUM
emaj-211	191	14	%	%	NOUN
emaj-211	191	15	have	have	VERB
emaj-211	191	16	master	master	NOUN
emaj-211	191	17	’s	’s	PART
emaj-211	191	18	degree	degree	NOUN
emaj-211	191	19	.	.	PUNCT
emaj-211	192	1	in	in	ADP
emaj-211	192	2	terms	term	NOUN
emaj-211	192	3	of	of	ADP
emaj-211	192	4	years	year	NOUN
emaj-211	192	5	of	of	ADP
emaj-211	192	6	experience	experience	NOUN
emaj-211	192	7	,	,	PUNCT
emaj-211	192	8	around	around	ADV
emaj-211	192	9	78	78	NUM
emaj-211	192	10	%	%	NOUN
emaj-211	192	11	of	of	ADP
emaj-211	192	12	the	the	DET
emaj-211	192	13	respondents	respondent	NOUN
emaj-211	192	14	have	have	VERB
emaj-211	192	15	more	more	ADJ
emaj-211	192	16	than	than	ADP
emaj-211	192	17	5	5	NUM
emaj-211	192	18	years	year	NOUN
emaj-211	192	19	of	of	ADP
emaj-211	192	20	experience	experience	NOUN
emaj-211	192	21	.	.	PUNCT
emaj-211	193	1	a	a	DET
emaj-211	193	2	good	good	ADJ
emaj-211	193	3	percentage	percentage	NOUN
emaj-211	193	4	of	of	ADP
emaj-211	193	5	the	the	DET
emaj-211	193	6	employees	employee	NOUN
emaj-211	193	7	seem	seem	VERB
emaj-211	193	8	to	to	PART
emaj-211	193	9	be	be	AUX
emaj-211	193	10	happy	happy	ADJ
emaj-211	193	11	with	with	ADP
emaj-211	193	12	their	their	PRON
emaj-211	193	13	job	job	NOUN
emaj-211	193	14	which	which	PRON
emaj-211	193	15	is	be	AUX
emaj-211	193	16	reflected	reflect	VERB
emaj-211	193	17	in	in	ADP
emaj-211	193	18	less	less	ADJ
emaj-211	193	19	percentage	percentage	NOUN
emaj-211	193	20	(	(	PUNCT
emaj-211	193	21	18	18	NUM
emaj-211	193	22	%	%	NOUN
emaj-211	193	23	)	)	PUNCT
emaj-211	193	24	of	of	ADP
emaj-211	193	25	respondents	respondent	NOUN
emaj-211	193	26	having	have	VERB
emaj-211	193	27	an	an	DET
emaj-211	193	28	intension	intension	NOUN
emaj-211	193	29	of	of	ADP
emaj-211	193	30	switching	switch	VERB
emaj-211	193	31	the	the	DET
emaj-211	193	32	job	job	NOUN
emaj-211	193	33	.	.	PUNCT
emaj-211	194	1	respondents	respondent	NOUN
emaj-211	194	2	are	be	AUX
emaj-211	194	3	not	not	PART
emaj-211	194	4	so	so	ADV
emaj-211	194	5	much	much	ADJ
emaj-211	194	6	job	job	NOUN
emaj-211	194	7	hopper	hopper	NOUN
emaj-211	194	8	where	where	SCONJ
emaj-211	194	9	only	only	ADV
emaj-211	194	10	few	few	ADJ
emaj-211	194	11	respondents	respondent	NOUN
emaj-211	194	12	(	(	PUNCT
emaj-211	194	13	6	6	NUM
emaj-211	194	14	%	%	NOUN
emaj-211	194	15	)	)	PUNCT
emaj-211	194	16	have	have	AUX
emaj-211	194	17	switched	switch	VERB
emaj-211	194	18	above	above	ADP
emaj-211	194	19	5	5	NUM
emaj-211	194	20	jobs	job	NOUN
emaj-211	194	21	where	where	SCONJ
emaj-211	194	22	around	around	ADV
emaj-211	194	23	78	78	NUM
emaj-211	194	24	%	%	NOUN
emaj-211	194	25	of	of	ADP
emaj-211	194	26	the	the	DET
emaj-211	194	27	respondents	respondent	NOUN
emaj-211	194	28	hold	hold	VERB
emaj-211	194	29	positions	position	NOUN
emaj-211	194	30	in	in	ADP
emaj-211	194	31	either	either	CCONJ
emaj-211	194	32	mid	mid	ADJ
emaj-211	194	33	level	level	NOUN
emaj-211	194	34	or	or	CCONJ
emaj-211	194	35	top	top	ADJ
emaj-211	194	36	level	level	NOUN
emaj-211	194	37	management	management	NOUN
emaj-211	194	38	.	.	PUNCT
emaj-211	195	1	like	like	ADP
emaj-211	195	2	the	the	DET
emaj-211	195	3	number	number	NOUN
emaj-211	195	4	of	of	ADP
emaj-211	195	5	the	the	DET
emaj-211	195	6	respondents	respondent	NOUN
emaj-211	195	7	,	,	PUNCT
emaj-211	195	8	a	a	DET
emaj-211	195	9	total	total	NOUN
emaj-211	195	10	of	of	ADP
emaj-211	195	11	113	113	NUM
emaj-211	195	12	firms	firm	NOUN
emaj-211	195	13	have	have	AUX
emaj-211	195	14	participated	participate	VERB
emaj-211	195	15	in	in	ADP
emaj-211	195	16	this	this	DET
emaj-211	195	17	study	study	NOUN
emaj-211	195	18	as	as	SCONJ
emaj-211	195	19	1	1	NUM
emaj-211	195	20	respondent	respondent	NOUN
emaj-211	195	21	has	have	AUX
emaj-211	195	22	responded	respond	VERB
emaj-211	195	23	from	from	ADP
emaj-211	195	24	each	each	DET
emaj-211	195	25	firm	firm	NOUN
emaj-211	195	26	.	.	PUNCT
emaj-211	196	1	questionnaire	questionnaire	NOUN
emaj-211	196	2	captures	capture	VERB
emaj-211	196	3	the	the	DET
emaj-211	196	4	profile	profile	NOUN
emaj-211	196	5	of	of	ADP
emaj-211	196	6	responding	respond	VERB
emaj-211	196	7	firms	firm	NOUN
emaj-211	196	8	in	in	ADP
emaj-211	196	9	terms	term	NOUN
emaj-211	196	10	of	of	ADP
emaj-211	196	11	total	total	ADJ
emaj-211	196	12	number	number	NOUN
emaj-211	196	13	of	of	ADP
emaj-211	196	14	years	year	NOUN
emaj-211	196	15	in	in	ADP
emaj-211	196	16	operation	operation	NOUN
emaj-211	196	17	,	,	PUNCT
emaj-211	196	18	number	number	NOUN
emaj-211	196	19	of	of	ADP
emaj-211	196	20	employees	employee	NOUN
emaj-211	196	21	,	,	PUNCT
emaj-211	196	22	annual	annual	ADJ
emaj-211	196	23	turnover	turnover	NOUN
emaj-211	196	24	and	and	CCONJ
emaj-211	196	25	net	net	ADJ
emaj-211	196	26	assets	asset	NOUN
emaj-211	196	27	.	.	PUNCT
emaj-211	197	1	around	around	ADV
emaj-211	197	2	20	20	NUM
emaj-211	197	3	firms	firm	NOUN
emaj-211	197	4	out	out	ADP
emaj-211	197	5	of	of	ADP
emaj-211	197	6	113	113	NUM
emaj-211	197	7	have	have	VERB
emaj-211	197	8	less	less	ADJ
emaj-211	197	9	than	than	ADP
emaj-211	197	10	10	10	NUM
emaj-211	197	11	years	year	NOUN
emaj-211	197	12	of	of	ADP
emaj-211	197	13	operation	operation	NOUN
emaj-211	197	14	,	,	PUNCT
emaj-211	197	15	and	and	CCONJ
emaj-211	197	16	58	58	NUM
emaj-211	197	17	%	%	NOUN
emaj-211	197	18	of	of	ADP
emaj-211	197	19	the	the	DET
emaj-211	197	20	firms	firm	NOUN
emaj-211	197	21	having	have	VERB
emaj-211	197	22	less	less	ADJ
emaj-211	197	23	than	than	ADP
emaj-211	197	24	1,000	1,000	NUM
emaj-211	197	25	of	of	ADP
emaj-211	197	26	employees	employee	NOUN
emaj-211	197	27	.	.	PUNCT
emaj-211	198	1	in	in	ADP
emaj-211	198	2	terms	term	NOUN
emaj-211	198	3	of	of	ADP
emaj-211	198	4	volume	volume	NOUN
emaj-211	198	5	11	11	NUM
emaj-211	198	6	no	no	DET
emaj-211	198	7	1	1	NUM
emaj-211	198	8	(	(	PUNCT
emaj-211	198	9	2021	2021	NUM
emaj-211	198	10	)	)	PUNCT
emaj-211	198	11	|	|	ADV
emaj-211	198	12	issn	issn	VERB
emaj-211	198	13	2158	2158	NUM
emaj-211	198	14	-	-	SYM
emaj-211	198	15	8708	8708	NUM
emaj-211	198	16	(	(	PUNCT
emaj-211	198	17	online	online	NOUN
emaj-211	198	18	)	)	PUNCT
emaj-211	198	19	|	|	ADV
emaj-211	198	20	doi	doi	X
emaj-211	198	21	10.5195	10.5195	NUM
emaj-211	198	22	/	/	SYM
emaj-211	198	23	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	199	1	|	|	ADV
emaj-211	199	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	199	3	factors	factor	NOUN
emaj-211	199	4	influencing	influence	VERB
emaj-211	199	5	the	the	DET
emaj-211	199	6	choice	choice	NOUN
emaj-211	199	7	of	of	ADP
emaj-211	199	8	sophisticated	sophisticated	ADJ
emaj-211	199	9	management	management	NOUN
emaj-211	199	10	accounting	accounting	NOUN
emaj-211	199	11	practices	practice	NOUN
emaj-211	199	12	exploratory	exploratory	ADJ
emaj-211	199	13	evidence	evidence	NOUN
emaj-211	199	14	from	from	ADP
emaj-211	199	15	an	an	DET
emaj-211	199	16	emerging	emerge	VERB
emaj-211	199	17	market	market	NOUN
emaj-211	199	18	page	page	NOUN
emaj-211	199	19	|8|	|8|	NOUN
emaj-211	199	20	emerging	emerge	VERB
emaj-211	199	21	markets	market	NOUN
emaj-211	199	22	journal	journal	NOUN
emaj-211	199	23	turnover	turnover	NOUN
emaj-211	199	24	,	,	PUNCT
emaj-211	199	25	68	68	NUM
emaj-211	199	26	%	%	NOUN
emaj-211	199	27	of	of	ADP
emaj-211	199	28	the	the	DET
emaj-211	199	29	firms	firm	NOUN
emaj-211	199	30	reports	report	VERB
emaj-211	199	31	more	more	ADV
emaj-211	199	32	than	than	ADP
emaj-211	199	33	bangladesh	bangladesh	NOUN
emaj-211	199	34	taka	taka	NOUN
emaj-211	199	35	(	(	PUNCT
emaj-211	199	36	bdt	bdt	PROPN
emaj-211	199	37	)	)	PUNCT
emaj-211	199	38	100	100	NUM
emaj-211	199	39	million	million	NUM
emaj-211	199	40	while	while	SCONJ
emaj-211	199	41	around	around	ADV
emaj-211	199	42	78	78	NUM
emaj-211	199	43	%	%	NOUN
emaj-211	199	44	of	of	ADP
emaj-211	199	45	responding	respond	VERB
emaj-211	199	46	firms	firm	NOUN
emaj-211	199	47	have	have	VERB
emaj-211	199	48	more	more	ADJ
emaj-211	199	49	than	than	ADP
emaj-211	199	50	bdt	bdt	PROPN
emaj-211	199	51	100	100	NUM
emaj-211	199	52	million	million	NUM
emaj-211	199	53	invested	invest	VERB
emaj-211	199	54	in	in	ADP
emaj-211	199	55	net	net	ADJ
emaj-211	199	56	assets	asset	NOUN
emaj-211	199	57	.	.	PUNCT
emaj-211	200	1	correlation	correlation	NOUN
emaj-211	200	2	coefficient	coefficient	NOUN
emaj-211	200	3	to	to	PART
emaj-211	200	4	measure	measure	VERB
emaj-211	200	5	the	the	DET
emaj-211	200	6	strength	strength	NOUN
emaj-211	200	7	of	of	ADP
emaj-211	200	8	the	the	DET
emaj-211	200	9	relationship	relationship	NOUN
emaj-211	200	10	between	between	ADP
emaj-211	200	11	the	the	DET
emaj-211	200	12	relative	relative	ADJ
emaj-211	200	13	movements	movement	NOUN
emaj-211	200	14	of	of	ADP
emaj-211	200	15	each	each	DET
emaj-211	200	16	pair	pair	NOUN
emaj-211	200	17	of	of	ADP
emaj-211	200	18	variables	variable	NOUN
emaj-211	200	19	,	,	PUNCT
emaj-211	200	20	a	a	DET
emaj-211	200	21	correlation	correlation	NOUN
emaj-211	200	22	matrix	matrix	NOUN
emaj-211	200	23	is	be	AUX
emaj-211	200	24	derived	derive	VERB
emaj-211	200	25	.	.	PUNCT
emaj-211	201	1	it	it	PRON
emaj-211	201	2	shows	show	VERB
emaj-211	201	3	the	the	DET
emaj-211	201	4	relationship	relationship	NOUN
emaj-211	201	5	between	between	ADP
emaj-211	201	6	alternative	alternative	ADJ
emaj-211	201	7	measures	measure	NOUN
emaj-211	201	8	of	of	ADP
emaj-211	201	9	cost	cost	NOUN
emaj-211	201	10	system	system	NOUN
emaj-211	201	11	sophistication	sophistication	NOUN
emaj-211	201	12	and	and	CCONJ
emaj-211	201	13	factors	factor	NOUN
emaj-211	201	14	affecting	affect	VERB
emaj-211	201	15	sophistication	sophistication	NOUN
emaj-211	201	16	.	.	PUNCT
emaj-211	202	1	use	use	NOUN
emaj-211	202	2	of	of	ADP
emaj-211	202	3	information	information	NOUN
emaj-211	202	4	technology	technology	NOUN
emaj-211	202	5	and	and	CCONJ
emaj-211	202	6	competition	competition	NOUN
emaj-211	202	7	are	be	AUX
emaj-211	202	8	positively	positively	ADV
emaj-211	202	9	correlated	correlate	VERB
emaj-211	202	10	(	(	PUNCT
emaj-211	202	11	p<0.01	p<0.01	PROPN
emaj-211	202	12	)	)	PUNCT
emaj-211	202	13	with	with	ADP
emaj-211	202	14	decision	decision	NOUN
emaj-211	202	15	making	make	VERB
emaj-211	202	16	usefulness	usefulness	NOUN
emaj-211	202	17	.	.	PUNCT
emaj-211	203	1	competition	competition	NOUN
emaj-211	203	2	is	be	AUX
emaj-211	203	3	also	also	ADV
emaj-211	203	4	positively	positively	ADV
emaj-211	203	5	correlated	correlate	VERB
emaj-211	203	6	(	(	PUNCT
emaj-211	203	7	p<0.01	p<0.01	PROPN
emaj-211	203	8	)	)	PUNCT
emaj-211	203	9	with	with	ADP
emaj-211	203	10	decision	decision	NOUN
emaj-211	203	11	making	make	VERB
emaj-211	203	12	usefulness	usefulness	NOUN
emaj-211	203	13	.	.	PUNCT
emaj-211	204	1	size	size	NOUN
emaj-211	204	2	is	be	AUX
emaj-211	204	3	positively	positively	ADV
emaj-211	204	4	correlated	correlate	VERB
emaj-211	204	5	(	(	PUNCT
emaj-211	204	6	p<0.01	p<0.01	PROPN
emaj-211	204	7	)	)	PUNCT
emaj-211	204	8	with	with	ADP
emaj-211	204	9	sophistication	sophistication	NOUN
emaj-211	204	10	based	base	VERB
emaj-211	204	11	on	on	ADP
emaj-211	204	12	100	100	NUM
emaj-211	204	13	-	-	PUNCT
emaj-211	204	14	point	point	NOUN
emaj-211	204	15	scale	scale	NOUN
emaj-211	204	16	whereas	whereas	SCONJ
emaj-211	204	17	it	it	PRON
emaj-211	204	18	is	be	AUX
emaj-211	204	19	negatively	negatively	ADV
emaj-211	204	20	correlated	correlate	VERB
emaj-211	204	21	(	(	PUNCT
emaj-211	204	22	p<0.05	p<0.05	NOUN
emaj-211	204	23	)	)	PUNCT
emaj-211	204	24	with	with	ADP
emaj-211	204	25	sophistication	sophistication	NOUN
emaj-211	204	26	classified	classify	VERB
emaj-211	204	27	by	by	ADP
emaj-211	204	28	two	two	NUM
emaj-211	204	29	categories	category	NOUN
emaj-211	204	30	.	.	PUNCT
emaj-211	205	1	on	on	ADP
emaj-211	205	2	the	the	DET
emaj-211	205	3	other	other	ADJ
emaj-211	205	4	hand	hand	NOUN
emaj-211	205	5	,	,	PUNCT
emaj-211	205	6	maturity	maturity	NOUN
emaj-211	205	7	is	be	AUX
emaj-211	205	8	positively	positively	ADV
emaj-211	205	9	correlated	correlate	VERB
emaj-211	205	10	(	(	PUNCT
emaj-211	205	11	p<0.05	p<0.05	NOUN
emaj-211	205	12	)	)	PUNCT
emaj-211	205	13	with	with	ADP
emaj-211	205	14	size	size	NOUN
emaj-211	205	15	.	.	PUNCT
emaj-211	206	1	table	table	NOUN
emaj-211	206	2	2	2	NUM
emaj-211	206	3	:	:	PUNCT
emaj-211	206	4	spearman	spearman	NOUN
emaj-211	206	5	correlation	correlation	NOUN
emaj-211	206	6	coefficients	coefficient	VERB
emaj-211	206	7	*	*	PUNCT
emaj-211	206	8	*	*	PUNCT
emaj-211	206	9	correlation	correlation	NOUN
emaj-211	206	10	is	be	AUX
emaj-211	206	11	significant	significant	ADJ
emaj-211	206	12	at	at	ADP
emaj-211	206	13	the	the	DET
emaj-211	206	14	0.01	0.01	NUM
emaj-211	206	15	level	level	NOUN
emaj-211	206	16	(	(	PUNCT
emaj-211	206	17	2	2	NUM
emaj-211	206	18	-	-	PUNCT
emaj-211	206	19	tailed	tailed	ADJ
emaj-211	206	20	)	)	PUNCT
emaj-211	207	1	*	*	PUNCT
emaj-211	207	2	correlation	correlation	NOUN
emaj-211	207	3	is	be	AUX
emaj-211	207	4	significant	significant	ADJ
emaj-211	207	5	at	at	ADP
emaj-211	207	6	the	the	DET
emaj-211	207	7	0.05	0.05	NUM
emaj-211	207	8	level	level	NOUN
emaj-211	207	9	(	(	PUNCT
emaj-211	207	10	2	2	NUM
emaj-211	207	11	-	-	PUNCT
emaj-211	207	12	tailed	tailed	ADJ
emaj-211	207	13	)	)	PUNCT
emaj-211	207	14	source	source	NOUN
emaj-211	207	15	:	:	PUNCT
emaj-211	207	16	spss	spss	PROPN
emaj-211	207	17	output	output	NOUN
emaj-211	207	18	multiple	multiple	ADJ
emaj-211	207	19	regression	regression	NOUN
emaj-211	207	20	analysis	analysis	NOUN
emaj-211	207	21	this	this	DET
emaj-211	207	22	study	study	NOUN
emaj-211	207	23	uses	use	VERB
emaj-211	207	24	regression	regression	NOUN
emaj-211	207	25	analysis	analysis	NOUN
emaj-211	207	26	predominantly	predominantly	ADV
emaj-211	207	27	as	as	ADP
emaj-211	207	28	a	a	DET
emaj-211	207	29	tool	tool	NOUN
emaj-211	207	30	for	for	ADP
emaj-211	207	31	drawing	draw	VERB
emaj-211	207	32	inferences	inference	NOUN
emaj-211	207	33	.	.	PUNCT
emaj-211	208	1	correlation	correlation	NOUN
emaj-211	208	2	coefficients	coefficient	NOUN
emaj-211	208	3	as	as	SCONJ
emaj-211	208	4	presented	present	VERB
emaj-211	208	5	above	above	ADV
emaj-211	208	6	confirm	confirm	VERB
emaj-211	208	7	the	the	DET
emaj-211	208	8	use	use	NOUN
emaj-211	208	9	of	of	ADP
emaj-211	208	10	every	every	DET
emaj-211	208	11	construct	construct	NOUN
emaj-211	208	12	as	as	ADP
emaj-211	208	13	a	a	DET
emaj-211	208	14	separate	separate	ADJ
emaj-211	208	15	one	one	NUM
emaj-211	208	16	.	.	PUNCT
emaj-211	209	1	to	to	PART
emaj-211	209	2	test	test	VERB
emaj-211	209	3	the	the	DET
emaj-211	209	4	reliability	reliability	NOUN
emaj-211	209	5	of	of	ADP
emaj-211	209	6	scales	scale	NOUN
emaj-211	209	7	used	use	VERB
emaj-211	209	8	,	,	PUNCT
emaj-211	209	9	cronbach	cronbach	ADJ
emaj-211	209	10	alpha	alpha	NOUN
emaj-211	209	11	value	value	NOUN
emaj-211	209	12	is	be	AUX
emaj-211	209	13	calculated	calculate	VERB
emaj-211	209	14	and	and	CCONJ
emaj-211	209	15	for	for	ADP
emaj-211	209	16	all	all	DET
emaj-211	209	17	the	the	DET
emaj-211	209	18	constructs	construct	NOUN
emaj-211	209	19	alpha	alpha	NOUN
emaj-211	209	20	results	result	NOUN
emaj-211	209	21	exceeded	exceed	VERB
emaj-211	209	22	0.70	0.70	NUM
emaj-211	209	23	which	which	PRON
emaj-211	209	24	confirms	confirm	VERB
emaj-211	209	25	the	the	DET
emaj-211	209	26	reliability	reliability	NOUN
emaj-211	209	27	of	of	ADP
emaj-211	209	28	scales	scale	NOUN
emaj-211	209	29	.	.	PUNCT
emaj-211	210	1	based	base	VERB
emaj-211	210	2	on	on	ADP
emaj-211	210	3	the	the	DET
emaj-211	210	4	research	research	NOUN
emaj-211	210	5	objectives	objective	NOUN
emaj-211	210	6	and	and	CCONJ
emaj-211	210	7	conceptual	conceptual	ADJ
emaj-211	210	8	framework	framework	NOUN
emaj-211	210	9	,	,	PUNCT
emaj-211	210	10	a	a	DET
emaj-211	210	11	regression	regression	NOUN
emaj-211	210	12	model	model	NOUN
emaj-211	210	13	is	be	AUX
emaj-211	210	14	developed	develop	VERB
emaj-211	210	15	as	as	ADP
emaj-211	210	16	below	below	ADV
emaj-211	210	17	:	:	PUNCT
emaj-211	210	18	y	y	PROPN
emaj-211	210	19	=	=	PUNCT
emaj-211	210	20	b1	b1	PROPN
emaj-211	210	21	+	+	CCONJ
emaj-211	210	22	b2costcomp	b2costcomp	PROPN
emaj-211	210	23	+	+	CCONJ
emaj-211	210	24	b3prodva	b3prodva	NOUN
emaj-211	210	25	+	+	CCONJ
emaj-211	210	26	b4usecost	b4usecost	NOUN
emaj-211	210	27	+	+	CCONJ
emaj-211	210	28	b5useinfotech	b5useinfotech	NOUN
emaj-211	210	29	+	+	CCONJ
emaj-211	210	30	b6comp	b6comp	NOUN
emaj-211	210	31	+	+	CCONJ
emaj-211	210	32	b7size	b7size	NOUN
emaj-211	210	33	+	+	CCONJ
emaj-211	210	34	b8age	b8age	NOUN
emaj-211	210	35	+	+	CCONJ
emaj-211	210	36	e	e	X
emaj-211	210	37	where	where	SCONJ
emaj-211	210	38	:	:	PUNCT
emaj-211	210	39	y	y	NOUN
emaj-211	210	40	=	=	SYM
emaj-211	210	41	sophistication	sophistication	NOUN
emaj-211	210	42	based	base	VERB
emaj-211	210	43	on	on	ADP
emaj-211	210	44	100	100	NUM
emaj-211	210	45	point	point	NOUN
emaj-211	210	46	scale	scale	NOUN
emaj-211	210	47	costcomp	costcomp	NOUN
emaj-211	210	48	=	=	PUNCT
emaj-211	210	49	cost	cost	NOUN
emaj-211	210	50	composition	composition	NOUN
emaj-211	210	51	prodva	prodva	NOUN
emaj-211	210	52	=	=	NOUN
emaj-211	210	53	product	product	NOUN
emaj-211	210	54	diversity	diversity	NOUN
emaj-211	210	55	usecost	usecost	NOUN
emaj-211	210	56	=	=	PUNCT
emaj-211	210	57	decision	decision	NOUN
emaj-211	210	58	-	-	PUNCT
emaj-211	210	59	making	making	NOUN
emaj-211	210	60	usefulness	usefulness	NOUN
emaj-211	210	61	useinfotech	useinfotech	NOUN
emaj-211	210	62	=	=	NOUN
emaj-211	210	63	use	use	NOUN
emaj-211	210	64	of	of	ADP
emaj-211	210	65	information	information	NOUN
emaj-211	210	66	technology	technology	NOUN
emaj-211	210	67	comp	comp	NOUN
emaj-211	210	68	=	=	SYM
emaj-211	210	69	competition	competition	NOUN
emaj-211	210	70	size	size	NOUN
emaj-211	210	71	=	=	SYM
emaj-211	210	72	size	size	NOUN
emaj-211	210	73	age	age	NOUN
emaj-211	210	74	=	=	NOUN
emaj-211	210	75	maturity	maturity	NOUN
emaj-211	210	76	in	in	ADP
emaj-211	210	77	this	this	DET
emaj-211	210	78	regression	regression	NOUN
emaj-211	210	79	model	model	NOUN
emaj-211	210	80	,	,	PUNCT
emaj-211	210	81	sophistication	sophistication	NOUN
emaj-211	210	82	(	(	PUNCT
emaj-211	210	83	y	y	NOUN
emaj-211	210	84	)	)	PUNCT
emaj-211	210	85	is	be	AUX
emaj-211	210	86	used	use	VERB
emaj-211	210	87	as	as	ADP
emaj-211	210	88	a	a	DET
emaj-211	210	89	dependent	dependent	ADJ
emaj-211	210	90	variable	variable	NOUN
emaj-211	210	91	with	with	ADP
emaj-211	210	92	other	other	ADJ
emaj-211	210	93	seven	seven	NUM
emaj-211	210	94	constructs	construct	NOUN
emaj-211	210	95	which	which	PRON
emaj-211	210	96	may	may	AUX
emaj-211	210	97	influence	influence	VERB
emaj-211	210	98	achieving	achieve	VERB
emaj-211	210	99	sophistication	sophistication	NOUN
emaj-211	210	100	in	in	ADP
emaj-211	210	101	cost	cost	NOUN
emaj-211	210	102	system	system	NOUN
emaj-211	210	103	design	design	NOUN
emaj-211	210	104	and	and	CCONJ
emaj-211	210	105	use	use	NOUN
emaj-211	210	106	.	.	PUNCT
emaj-211	211	1	as	as	SCONJ
emaj-211	211	2	satisfaction	satisfaction	NOUN
emaj-211	211	3	is	be	AUX
emaj-211	211	4	considered	consider	VERB
emaj-211	211	5	separately	separately	ADV
emaj-211	211	6	,	,	PUNCT
emaj-211	211	7	this	this	DET
emaj-211	211	8	model	model	NOUN
emaj-211	211	9	does	do	AUX
emaj-211	211	10	n’t	not	PART
emaj-211	211	11	consider	consider	VERB
emaj-211	211	12	satisfaction	satisfaction	NOUN
emaj-211	211	13	.	.	PUNCT
emaj-211	212	1	anova	anova	PROPN
emaj-211	212	2	and	and	CCONJ
emaj-211	212	3	model	model	NOUN
emaj-211	212	4	summary	summary	NOUN
emaj-211	212	5	of	of	ADP
emaj-211	212	6	the	the	DET
emaj-211	212	7	regression	regression	NOUN
emaj-211	212	8	analysis	analysis	NOUN
emaj-211	212	9	explains	explain	VERB
emaj-211	212	10	the	the	DET
emaj-211	212	11	model	model	PROPN
emaj-211	212	12	fitness	fitness	NOUN
emaj-211	212	13	,	,	PUNCT
emaj-211	212	14	significance	significance	NOUN
emaj-211	212	15	and	and	CCONJ
emaj-211	212	16	explanatory	explanatory	ADJ
emaj-211	212	17	power	power	NOUN
emaj-211	212	18	of	of	ADP
emaj-211	212	19	all	all	DET
emaj-211	212	20	the	the	DET
emaj-211	212	21	constructs	construct	NOUN
emaj-211	212	22	together	together	ADV
emaj-211	212	23	on	on	ADP
emaj-211	212	24	the	the	DET
emaj-211	212	25	dependent	dependent	ADJ
emaj-211	212	26	variable	variable	NOUN
emaj-211	212	27	of	of	ADP
emaj-211	212	28	the	the	DET
emaj-211	212	29	model	model	NOUN
emaj-211	212	30	.	.	PUNCT
emaj-211	213	1	it	it	PRON
emaj-211	213	2	results	result	VERB
emaj-211	213	3	a	a	DET
emaj-211	213	4	value	value	NOUN
emaj-211	213	5	of	of	ADP
emaj-211	213	6	.345	.345	NUM
emaj-211	213	7	for	for	ADP
emaj-211	213	8	r	r	NOUN
emaj-211	213	9	which	which	PRON
emaj-211	213	10	is	be	AUX
emaj-211	213	11	the	the	DET
emaj-211	213	12	multiple	multiple	ADJ
emaj-211	213	13	correlation	correlation	NOUN
emaj-211	213	14	coefficient	coefficient	NOUN
emaj-211	213	15	defining	define	VERB
emaj-211	213	16	the	the	DET
emaj-211	213	17	correlation	correlation	NOUN
emaj-211	213	18	between	between	ADP
emaj-211	213	19	the	the	DET
emaj-211	213	20	observed	observed	ADJ
emaj-211	213	21	values	value	NOUN
emaj-211	213	22	of	of	ADP
emaj-211	213	23	the	the	DET
emaj-211	213	24	response	response	NOUN
emaj-211	213	25	variable	variable	NOUN
emaj-211	213	26	and	and	CCONJ
emaj-211	213	27	the	the	DET
emaj-211	213	28	values	value	NOUN
emaj-211	213	29	predicted	predict	VERB
emaj-211	213	30	by	by	ADP
emaj-211	213	31	the	the	DET
emaj-211	213	32	model	model	NOUN
emaj-211	213	33	.	.	PUNCT
emaj-211	214	1	its	its	PRON
emaj-211	214	2	square	square	ADJ
emaj-211	214	3	(	(	PUNCT
emaj-211	214	4	r2	r2	PROPN
emaj-211	214	5	)	)	PUNCT
emaj-211	214	6	gives	give	VERB
emaj-211	214	7	the	the	DET
emaj-211	214	8	proportion	proportion	NOUN
emaj-211	214	9	of	of	ADP
emaj-211	214	10	the	the	DET
emaj-211	214	11	variability	variability	NOUN
emaj-211	214	12	of	of	ADP
emaj-211	214	13	the	the	DET
emaj-211	214	14	response	response	NOUN
emaj-211	214	15	variable	variable	NOUN
emaj-211	214	16	accounted	account	VERB
emaj-211	214	17	for	for	ADP
emaj-211	214	18	by	by	ADP
emaj-211	214	19	the	the	DET
emaj-211	214	20	explanatory	explanatory	ADJ
emaj-211	214	21	variables	variable	NOUN
emaj-211	214	22	.	.	PUNCT
emaj-211	215	1	a	a	DET
emaj-211	215	2	value	value	NOUN
emaj-211	215	3	of	of	ADP
emaj-211	215	4	.345	.345	NUM
emaj-211	215	5	for	for	ADP
emaj-211	215	6	r	r	NOUN
emaj-211	215	7	indicates	indicate	VERB
emaj-211	215	8	a	a	DET
emaj-211	215	9	weak	weak	ADJ
emaj-211	215	10	correlation	correlation	NOUN
emaj-211	215	11	and	and	CCONJ
emaj-211	215	12	.119	.119	NUM
emaj-211	215	13	for	for	ADP
emaj-211	215	14	r2	r2	PROPN
emaj-211	215	15	means	mean	VERB
emaj-211	215	16	only	only	ADV
emaj-211	215	17	11.9	11.9	NUM
emaj-211	215	18	%	%	NOUN
emaj-211	215	19	of	of	ADP
emaj-211	215	20	the	the	DET
emaj-211	215	21	change	change	NOUN
emaj-211	215	22	in	in	ADP
emaj-211	215	23	sophistication	sophistication	NOUN
emaj-211	215	24	is	be	AUX
emaj-211	215	25	accounted	account	VERB
emaj-211	215	26	for	for	ADP
emaj-211	215	27	by	by	ADP
emaj-211	215	28	the	the	DET
emaj-211	215	29	explanatory	explanatory	ADJ
emaj-211	215	30	variables	variable	NOUN
emaj-211	215	31	collectively	collectively	ADV
emaj-211	215	32	.	.	PUNCT
emaj-211	216	1	however	however	ADV
emaj-211	216	2	,	,	PUNCT
emaj-211	216	3	the	the	DET
emaj-211	216	4	model	model	NOUN
emaj-211	216	5	becomes	become	VERB
emaj-211	216	6	statistically	statistically	ADV
emaj-211	216	7	significant	significant	ADJ
emaj-211	216	8	(	(	PUNCT
emaj-211	216	9	f	f	X
emaj-211	216	10	(	(	PUNCT
emaj-211	216	11	7	7	NUM
emaj-211	216	12	,	,	PUNCT
emaj-211	216	13	105	105	NUM
emaj-211	216	14	)	)	PUNCT
emaj-211	216	15	=	=	SYM
emaj-211	216	16	2.030	2.030	NUM
emaj-211	216	17	,	,	PUNCT
emaj-211	216	18	p	p	X
emaj-211	216	19	<	<	X
emaj-211	216	20	0.05	0.05	NUM
emaj-211	216	21	)	)	PUNCT
emaj-211	216	22	,	,	PUNCT
emaj-211	216	23	and	and	CCONJ
emaj-211	216	24	so	so	ADV
emaj-211	216	25	concludes	conclude	VERB
emaj-211	216	26	that	that	SCONJ
emaj-211	216	27	at	at	ADV
emaj-211	216	28	least	least	ADJ
emaj-211	216	29	one	one	NUM
emaj-211	216	30	of	of	ADP
emaj-211	216	31	the	the	DET
emaj-211	216	32	explanatory	explanatory	ADJ
emaj-211	216	33	variables	variable	NOUN
emaj-211	216	34	is	be	AUX
emaj-211	216	35	related	relate	VERB
emaj-211	216	36	to	to	ADP
emaj-211	216	37	the	the	DET
emaj-211	216	38	level	level	NOUN
emaj-211	216	39	of	of	ADP
emaj-211	216	40	sophistication	sophistication	NOUN
emaj-211	216	41	.	.	PUNCT
emaj-211	217	1	table	table	NOUN
emaj-211	217	2	3	3	NUM
emaj-211	217	3	below	below	ADV
emaj-211	217	4	extends	extend	VERB
emaj-211	217	5	regression	regression	VERB
emaj-211	217	6	analysis	analysis	NOUN
emaj-211	217	7	with	with	ADP
emaj-211	217	8	the	the	DET
emaj-211	217	9	beta	beta	ADJ
emaj-211	217	10	coefficients	coefficient	NOUN
emaj-211	217	11	of	of	ADP
emaj-211	217	12	each	each	DET
emaj-211	217	13	construct	construct	NOUN
emaj-211	217	14	and	and	CCONJ
emaj-211	217	15	multicollinearity	multicollinearity	NOUN
emaj-211	217	16	diagnostics	diagnostic	NOUN
emaj-211	217	17	.	.	PUNCT
emaj-211	218	1	we	we	PRON
emaj-211	218	2	can	can	AUX
emaj-211	218	3	easily	easily	ADV
emaj-211	218	4	predict	predict	VERB
emaj-211	218	5	the	the	DET
emaj-211	218	6	influence	influence	NOUN
emaj-211	218	7	of	of	ADP
emaj-211	218	8	each	each	DET
emaj-211	218	9	explanatory	explanatory	ADJ
emaj-211	218	10	variable	variable	NOUN
emaj-211	218	11	on	on	ADP
emaj-211	218	12	the	the	DET
emaj-211	218	13	response	response	NOUN
emaj-211	218	14	variable	variable	NOUN
emaj-211	218	15	.	.	PUNCT
emaj-211	219	1	table	table	NOUN
emaj-211	219	2	3	3	NUM
emaj-211	219	3	:	:	PUNCT
emaj-211	219	4	regression	regression	VERB
emaj-211	219	5	analysis	analysis	NOUN
emaj-211	219	6	coefficients	coefficient	NOUN
emaj-211	219	7	source	source	NOUN
emaj-211	219	8	:	:	PUNCT
emaj-211	219	9	spss	spss	ADJ
emaj-211	219	10	output	output	NOUN
emaj-211	219	11	as	as	ADP
emaj-211	219	12	per	per	ADP
emaj-211	219	13	the	the	DET
emaj-211	219	14	coefficients	coefficient	NOUN
emaj-211	219	15	presented	present	VERB
emaj-211	219	16	above	above	ADV
emaj-211	219	17	,	,	PUNCT
emaj-211	219	18	only	only	ADV
emaj-211	219	19	one	one	NUM
emaj-211	219	20	construct	construct	NOUN
emaj-211	219	21	(	(	PUNCT
emaj-211	219	22	maturity	maturity	NOUN
emaj-211	219	23	)	)	PUNCT
emaj-211	219	24	out	out	ADP
emaj-211	219	25	of	of	ADP
emaj-211	219	26	seven	seven	NUM
emaj-211	219	27	becomes	become	VERB
emaj-211	219	28	statistically	statistically	ADV
emaj-211	219	29	significant	significant	ADJ
emaj-211	219	30	(	(	PUNCT
emaj-211	219	31	p<0.05	p<0.05	NOUN
emaj-211	219	32	)	)	PUNCT
emaj-211	219	33	.	.	PUNCT
emaj-211	220	1	the	the	DET
emaj-211	220	2	beta	beta	ADJ
emaj-211	220	3	coefficient	coefficient	NOUN
emaj-211	220	4	becomes	become	VERB
emaj-211	220	5	.325	.325	NUM
emaj-211	220	6	(	(	PUNCT
emaj-211	220	7	standardized	standardize	VERB
emaj-211	220	8	)	)	PUNCT
emaj-211	220	9	which	which	PRON
emaj-211	220	10	means	mean	VERB
emaj-211	220	11	it	it	PRON
emaj-211	220	12	has	have	VERB
emaj-211	220	13	a	a	DET
emaj-211	220	14	positive	positive	ADJ
emaj-211	220	15	relationship	relationship	NOUN
emaj-211	220	16	with	with	ADP
emaj-211	220	17	sophistication	sophistication	NOUN
emaj-211	220	18	and	and	CCONJ
emaj-211	220	19	around	around	ADV
emaj-211	220	20	32	32	NUM
emaj-211	220	21	%	%	NOUN
emaj-211	220	22	of	of	ADP
emaj-211	220	23	change	change	NOUN
emaj-211	220	24	in	in	ADP
emaj-211	220	25	sophistication	sophistication	NOUN
emaj-211	220	26	is	be	AUX
emaj-211	220	27	explained	explain	VERB
emaj-211	220	28	by	by	ADP
emaj-211	220	29	age	age	NOUN
emaj-211	220	30	of	of	ADP
emaj-211	220	31	the	the	DET
emaj-211	220	32	firm	firm	NOUN
emaj-211	220	33	.	.	PUNCT
emaj-211	221	1	product	product	NOUN
emaj-211	221	2	diversity	diversity	NOUN
emaj-211	221	3	,	,	PUNCT
emaj-211	221	4	use	use	NOUN
emaj-211	221	5	of	of	ADP
emaj-211	221	6	information	information	NOUN
emaj-211	221	7	technology	technology	NOUN
emaj-211	221	8	,	,	PUNCT
emaj-211	221	9	competition	competition	NOUN
emaj-211	221	10	and	and	CCONJ
emaj-211	221	11	size	size	NOUN
emaj-211	221	12	show	show	NOUN
emaj-211	221	13	positively	positively	ADV
emaj-211	221	14	related	relate	VERB
emaj-211	221	15	with	with	ADP
emaj-211	221	16	sophistication	sophistication	NOUN
emaj-211	221	17	,	,	PUNCT
emaj-211	221	18	however	however	ADV
emaj-211	221	19	,	,	PUNCT
emaj-211	221	20	not	not	PART
emaj-211	221	21	significant	significant	ADJ
emaj-211	221	22	.	.	PUNCT
emaj-211	222	1	on	on	ADP
emaj-211	222	2	the	the	DET
emaj-211	222	3	other	other	ADJ
emaj-211	222	4	hand	hand	NOUN
emaj-211	222	5	,	,	PUNCT
emaj-211	222	6	cost	cost	VERB
emaj-211	222	7	composition	composition	NOUN
emaj-211	222	8	and	and	CCONJ
emaj-211	222	9	decision	decision	NOUN
emaj-211	222	10	-	-	PUNCT
emaj-211	222	11	making	make	VERB
emaj-211	222	12	usefulness	usefulness	NOUN
emaj-211	222	13	result	result	VERB
emaj-211	222	14	negative	negative	ADJ
emaj-211	222	15	relationship	relationship	NOUN
emaj-211	222	16	with	with	ADP
emaj-211	222	17	sophistication	sophistication	NOUN
emaj-211	222	18	which	which	PRON
emaj-211	222	19	is	be	AUX
emaj-211	222	20	also	also	ADV
emaj-211	222	21	not	not	PART
emaj-211	222	22	significant	significant	ADJ
emaj-211	222	23	.	.	PUNCT
emaj-211	223	1	regression	regression	NOUN
emaj-211	223	2	becomes	become	VERB
emaj-211	223	3	impossible	impossible	ADJ
emaj-211	223	4	in	in	ADP
emaj-211	223	5	case	case	NOUN
emaj-211	223	6	of	of	ADP
emaj-211	223	7	existence	existence	NOUN
emaj-211	223	8	of	of	ADP
emaj-211	223	9	multicollinearity	multicollinearity	NOUN
emaj-211	223	10	and	and	CCONJ
emaj-211	223	11	thus	thus	ADV
emaj-211	223	12	,	,	PUNCT
emaj-211	223	13	it	it	PRON
emaj-211	223	14	is	be	AUX
emaj-211	223	15	important	important	ADJ
emaj-211	223	16	to	to	PART
emaj-211	223	17	confirm	confirm	VERB
emaj-211	223	18	that	that	SCONJ
emaj-211	223	19	the	the	DET
emaj-211	223	20	independent	independent	ADJ
emaj-211	223	21	variables	variable	NOUN
emaj-211	223	22	are	be	AUX
emaj-211	223	23	not	not	PART
emaj-211	223	24	related	relate	VERB
emaj-211	223	25	to	to	PART
emaj-211	223	26	volume	volume	VERB
emaj-211	223	27	11	11	NUM
emaj-211	223	28	no	no	DET
emaj-211	223	29	1	1	NUM
emaj-211	223	30	(	(	PUNCT
emaj-211	223	31	2021	2021	NUM
emaj-211	223	32	)	)	PUNCT
emaj-211	223	33	|	|	ADV
emaj-211	223	34	issn	issn	VERB
emaj-211	223	35	2158	2158	NUM
emaj-211	223	36	-	-	SYM
emaj-211	223	37	8708	8708	NUM
emaj-211	223	38	(	(	PUNCT
emaj-211	223	39	online	online	NOUN
emaj-211	223	40	)	)	PUNCT
emaj-211	223	41	|	|	ADV
emaj-211	223	42	doi	doi	X
emaj-211	223	43	10.5195	10.5195	NUM
emaj-211	223	44	/	/	SYM
emaj-211	223	45	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	224	1	|	|	ADV
emaj-211	224	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	224	3	nikhil	nikhil	PROPN
emaj-211	224	4	chandra	chandra	PROPN
emaj-211	224	5	shil	shil	PROPN
emaj-211	224	6	,	,	PUNCT
emaj-211	224	7	mahfuzul	mahfuzul	ADJ
emaj-211	224	8	hoque	hoque	NOUN
emaj-211	224	9	,	,	PUNCT
emaj-211	224	10	mahmuda	mahmuda	NOUN
emaj-211	224	11	akter	akter	NOUN
emaj-211	224	12	emerging	emerge	VERB
emaj-211	224	13	markets	market	NOUN
emaj-211	224	14	journal	journal	NOUN
emaj-211	224	15	|	|	ADV
emaj-211	224	16	p	p	NOUN
emaj-211	224	17	a	a	DET
emaj-211	224	18	g	g	NOUN
emaj-211	224	19	e	e	PROPN
emaj-211	224	20	9	9	NUM
emaj-211	224	21	each	each	DET
emaj-211	224	22	other	other	ADJ
emaj-211	224	23	.	.	PUNCT
emaj-211	225	1	regression	regression	NOUN
emaj-211	225	2	analysis	analysis	NOUN
emaj-211	225	3	results	result	VERB
emaj-211	225	4	two	two	NUM
emaj-211	225	5	statistics	statistic	NOUN
emaj-211	225	6	,	,	PUNCT
emaj-211	225	7	e.g.	e.g.	ADV
emaj-211	225	8	,	,	PUNCT
emaj-211	225	9	tolerance	tolerance	NOUN
emaj-211	225	10	and	and	CCONJ
emaj-211	225	11	vif	vif	PROPN
emaj-211	225	12	,	,	PUNCT
emaj-211	225	13	to	to	PART
emaj-211	225	14	report	report	VERB
emaj-211	225	15	the	the	DET
emaj-211	225	16	status	status	NOUN
emaj-211	225	17	of	of	ADP
emaj-211	225	18	multicollinearity	multicollinearity	NOUN
emaj-211	225	19	.	.	PUNCT
emaj-211	226	1	as	as	ADP
emaj-211	226	2	per	per	ADP
emaj-211	226	3	the	the	DET
emaj-211	226	4	values	value	NOUN
emaj-211	226	5	resulted	result	VERB
emaj-211	226	6	in	in	ADP
emaj-211	226	7	above	above	ADP
emaj-211	226	8	table	table	NOUN
emaj-211	226	9	for	for	ADP
emaj-211	226	10	tolerance	tolerance	NOUN
emaj-211	226	11	and	and	CCONJ
emaj-211	226	12	vif	vif	NOUN
emaj-211	226	13	,	,	PUNCT
emaj-211	226	14	there	there	PRON
emaj-211	226	15	exists	exist	VERB
emaj-211	226	16	no	no	DET
emaj-211	226	17	multicollinearity	multicollinearity	NOUN
emaj-211	226	18	which	which	PRON
emaj-211	226	19	may	may	AUX
emaj-211	226	20	be	be	AUX
emaj-211	226	21	a	a	DET
emaj-211	226	22	concern	concern	NOUN
emaj-211	226	23	for	for	ADP
emaj-211	226	24	regression	regression	NOUN
emaj-211	226	25	analysis	analysis	NOUN
emaj-211	226	26	.	.	PUNCT
emaj-211	227	1	binary	binary	ADJ
emaj-211	227	2	logistic	logistic	ADJ
emaj-211	227	3	regression	regression	NOUN
emaj-211	227	4	to	to	PART
emaj-211	227	5	use	use	VERB
emaj-211	227	6	binary	binary	ADJ
emaj-211	227	7	logistic	logistic	ADJ
emaj-211	227	8	regression	regression	NOUN
emaj-211	227	9	as	as	ADP
emaj-211	227	10	an	an	DET
emaj-211	227	11	extension	extension	NOUN
emaj-211	227	12	to	to	ADP
emaj-211	227	13	the	the	DET
emaj-211	227	14	analysis	analysis	NOUN
emaj-211	227	15	done	do	VERB
emaj-211	227	16	above	above	ADV
emaj-211	227	17	,	,	PUNCT
emaj-211	227	18	the	the	DET
emaj-211	227	19	dependent	dependent	ADJ
emaj-211	227	20	variable	variable	NOUN
emaj-211	227	21	(	(	PUNCT
emaj-211	227	22	level	level	NOUN
emaj-211	227	23	of	of	ADP
emaj-211	227	24	sophistication	sophistication	NOUN
emaj-211	227	25	)	)	PUNCT
emaj-211	227	26	of	of	ADP
emaj-211	227	27	the	the	DET
emaj-211	227	28	model	model	NOUN
emaj-211	227	29	has	have	AUX
emaj-211	227	30	been	be	AUX
emaj-211	227	31	made	make	VERB
emaj-211	227	32	binary	binary	ADJ
emaj-211	227	33	.	.	PUNCT
emaj-211	228	1	as	as	SCONJ
emaj-211	228	2	mentioned	mention	VERB
emaj-211	228	3	in	in	ADP
emaj-211	228	4	methodology	methodology	NOUN
emaj-211	228	5	section	section	NOUN
emaj-211	228	6	,	,	PUNCT
emaj-211	228	7	firms	firm	NOUN
emaj-211	228	8	having	have	VERB
emaj-211	228	9	a	a	DET
emaj-211	228	10	value	value	NOUN
emaj-211	228	11	up	up	ADP
emaj-211	228	12	to	to	PART
emaj-211	228	13	50	50	NUM
emaj-211	228	14	in	in	ADP
emaj-211	228	15	a	a	DET
emaj-211	228	16	100	100	NUM
emaj-211	228	17	point	point	NOUN
emaj-211	228	18	scale	scale	NOUN
emaj-211	228	19	have	have	AUX
emaj-211	228	20	been	be	AUX
emaj-211	228	21	considered	consider	VERB
emaj-211	228	22	as	as	ADP
emaj-211	228	23	‘	'	PUNCT
emaj-211	228	24	no	no	PRON
emaj-211	228	25	’	'	PUNCT
emaj-211	228	26	means	mean	VERB
emaj-211	228	27	not	not	PART
emaj-211	228	28	using	use	VERB
emaj-211	228	29	sophisticated	sophisticated	ADJ
emaj-211	228	30	system	system	NOUN
emaj-211	228	31	and	and	CCONJ
emaj-211	228	32	firms	firm	NOUN
emaj-211	228	33	having	have	VERB
emaj-211	228	34	a	a	DET
emaj-211	228	35	value	value	NOUN
emaj-211	228	36	more	more	ADJ
emaj-211	228	37	than	than	ADP
emaj-211	228	38	50	50	NUM
emaj-211	228	39	have	have	AUX
emaj-211	228	40	been	be	AUX
emaj-211	228	41	considered	consider	VERB
emaj-211	228	42	as	as	ADP
emaj-211	228	43	‘	'	PUNCT
emaj-211	228	44	yes	yes	NOUN
emaj-211	228	45	’	'	PUNCT
emaj-211	228	46	means	mean	VERB
emaj-211	228	47	using	use	VERB
emaj-211	228	48	sophisticated	sophisticated	ADJ
emaj-211	228	49	system	system	NOUN
emaj-211	228	50	.	.	PUNCT
emaj-211	229	1	the	the	DET
emaj-211	229	2	model	model	NOUN
emaj-211	229	3	like	like	ADP
emaj-211	229	4	multiple	multiple	ADJ
emaj-211	229	5	regression	regression	NOUN
emaj-211	229	6	model	model	NOUN
emaj-211	229	7	tests	test	VERB
emaj-211	229	8	the	the	DET
emaj-211	229	9	influence	influence	NOUN
emaj-211	229	10	of	of	ADP
emaj-211	229	11	all	all	DET
emaj-211	229	12	the	the	DET
emaj-211	229	13	seven	seven	NUM
emaj-211	229	14	constructs	construct	NOUN
emaj-211	229	15	on	on	ADP
emaj-211	229	16	achieving	achieve	VERB
emaj-211	229	17	the	the	DET
emaj-211	229	18	level	level	NOUN
emaj-211	229	19	of	of	ADP
emaj-211	229	20	sophistication	sophistication	NOUN
emaj-211	229	21	of	of	ADP
emaj-211	229	22	firms	firm	NOUN
emaj-211	229	23	.	.	PUNCT
emaj-211	230	1	as	as	ADP
emaj-211	230	2	per	per	ADP
emaj-211	230	3	the	the	DET
emaj-211	230	4	result	result	NOUN
emaj-211	230	5	of	of	ADP
emaj-211	230	6	the	the	DET
emaj-211	230	7	test	test	NOUN
emaj-211	230	8	,	,	PUNCT
emaj-211	230	9	the	the	DET
emaj-211	230	10	value	value	NOUN
emaj-211	230	11	of	of	ADP
emaj-211	230	12	chi	chi	ADJ
emaj-211	230	13	-	-	PUNCT
emaj-211	230	14	square	square	NOUN
emaj-211	230	15	becomes	become	VERB
emaj-211	230	16	10.022	10.022	NUM
emaj-211	230	17	on	on	ADP
emaj-211	230	18	7	7	NUM
emaj-211	230	19	df	df	NOUN
emaj-211	230	20	which	which	PRON
emaj-211	230	21	is	be	AUX
emaj-211	230	22	not	not	PART
emaj-211	230	23	significant	significant	ADJ
emaj-211	230	24	.	.	PUNCT
emaj-211	231	1	it	it	PRON
emaj-211	231	2	gives	give	VERB
emaj-211	231	3	an	an	DET
emaj-211	231	4	indication	indication	NOUN
emaj-211	231	5	that	that	SCONJ
emaj-211	231	6	the	the	DET
emaj-211	231	7	variables	variable	NOUN
emaj-211	231	8	added	add	VERB
emaj-211	231	9	to	to	ADP
emaj-211	231	10	the	the	DET
emaj-211	231	11	model	model	NOUN
emaj-211	231	12	do	do	AUX
emaj-211	231	13	n’t	not	PART
emaj-211	231	14	impact	impact	VERB
emaj-211	231	15	the	the	DET
emaj-211	231	16	dependant	dependant	ADJ
emaj-211	231	17	variable	variable	NOUN
emaj-211	231	18	significantly	significantly	ADV
emaj-211	231	19	.	.	PUNCT
emaj-211	232	1	other	other	ADJ
emaj-211	232	2	results	result	NOUN
emaj-211	232	3	of	of	ADP
emaj-211	232	4	logistic	logistic	ADJ
emaj-211	232	5	regression	regression	NOUN
emaj-211	232	6	analysis	analysis	NOUN
emaj-211	232	7	are	be	AUX
emaj-211	232	8	presented	present	VERB
emaj-211	232	9	below	below	ADP
emaj-211	232	10	:	:	PUNCT
emaj-211	232	11	table	table	NOUN
emaj-211	232	12	4	4	NUM
emaj-211	232	13	:	:	PUNCT
emaj-211	232	14	logistic	logistic	ADJ
emaj-211	232	15	regression	regression	NOUN
emaj-211	232	16	analysis	analysis	NOUN
emaj-211	232	17	b	b	PROPN
emaj-211	232	18	s.e	s.e	PROPN
emaj-211	232	19	.	.	PROPN
emaj-211	232	20	wald	wald	PROPN
emaj-211	232	21	sig	sig	PROPN
emaj-211	232	22	.	.	PUNCT
emaj-211	233	1	exp(b	exp(b	NUM
emaj-211	233	2	)	)	PUNCT
emaj-211	233	3	cost	cost	NOUN
emaj-211	233	4	composition	composition	NOUN
emaj-211	233	5	.000	.000	NUM
emaj-211	233	6	.019	.019	NUM
emaj-211	233	7	.001	.001	NUM
emaj-211	233	8	.975	.975	NUM
emaj-211	233	9	.999	.999	NUM
emaj-211	233	10	product	product	NOUN
emaj-211	233	11	diversity	diversity	NOUN
emaj-211	233	12	.162	.162	NUM
emaj-211	233	13	.201	.201	NUM
emaj-211	233	14	.651	.651	NUM
emaj-211	233	15	.420	.420	NUM
emaj-211	233	16	1.176	1.176	NUM
emaj-211	233	17	decision	decision	NOUN
emaj-211	233	18	-	-	PUNCT
emaj-211	233	19	making	making	NOUN
emaj-211	233	20	usefulness	usefulness	NOUN
emaj-211	233	21	-.196	-.196	ADJ
emaj-211	233	22	.303	.303	NUM
emaj-211	233	23	.419	.419	NUM
emaj-211	233	24	.517	.517	NUM
emaj-211	233	25	.822	.822	NUM
emaj-211	233	26	use	use	NOUN
emaj-211	233	27	of	of	ADP
emaj-211	233	28	information	information	NOUN
emaj-211	233	29	technology	technology	NOUN
emaj-211	233	30	.195	.195	NUM
emaj-211	233	31	.259	.259	NUM
emaj-211	233	32	.564	.564	NUM
emaj-211	233	33	.453	.453	NUM
emaj-211	233	34	1.215	1.215	NUM
emaj-211	233	35	competition	competition	NOUN
emaj-211	233	36	-.106	-.106	PROPN
emaj-211	233	37	.238	.238	NUM
emaj-211	233	38	.199	.199	NUM
emaj-211	233	39	.656	.656	NUM
emaj-211	233	40	.899	.899	NUM
emaj-211	233	41	size	size	NOUN
emaj-211	233	42	.000	.000	NUM
emaj-211	233	43	.000	.000	NUM
emaj-211	233	44	.174	.174	NUM
emaj-211	233	45	.677	.677	NUM
emaj-211	233	46	1.000	1.000	NUM
emaj-211	233	47	maturity	maturity	NOUN
emaj-211	233	48	.038	.038	NUM
emaj-211	233	49	.014	.014	NUM
emaj-211	233	50	7.234	7.234	NUM
emaj-211	233	51	.007	.007	NUM
emaj-211	233	52	1.038	1.038	NUM
emaj-211	233	53	constant	constant	ADJ
emaj-211	233	54	-1.829	-1.829	NOUN
emaj-211	233	55	1.263	1.263	NUM
emaj-211	233	56	2.098	2.098	NUM
emaj-211	233	57	.148	.148	NUM
emaj-211	233	58	.161	.161	NUM
emaj-211	234	1	chi	chi	ADJ
emaj-211	234	2	-	-	PUNCT
emaj-211	234	3	square	square	ADJ
emaj-211	234	4	10.022	10.022	NUM
emaj-211	234	5	cox	cox	PROPN
emaj-211	234	6	&	&	CCONJ
emaj-211	234	7	snell	snell	PROPN
emaj-211	234	8	r	r	PROPN
emaj-211	234	9	square	square	ADJ
emaj-211	234	10	.085	.085	NUM
emaj-211	234	11	nagelkerke	nagelkerke	PROPN
emaj-211	234	12	r	r	PROPN
emaj-211	234	13	square	square	NOUN
emaj-211	234	14	.127	.127	NUM
emaj-211	234	15	-2	-2	NOUN
emaj-211	235	1	log	log	PROPN
emaj-211	235	2	likelihood	likelihood	VERB
emaj-211	235	3	114.245	114.245	NUM
emaj-211	235	4	source	source	NOUN
emaj-211	235	5	:	:	PUNCT
emaj-211	235	6	spss	spss	PROPN
emaj-211	235	7	output	output	VERB
emaj-211	235	8	the	the	DET
emaj-211	235	9	predictability	predictability	NOUN
emaj-211	235	10	of	of	ADP
emaj-211	235	11	the	the	DET
emaj-211	235	12	model	model	NOUN
emaj-211	235	13	is	be	AUX
emaj-211	235	14	very	very	ADV
emaj-211	235	15	poor	poor	ADJ
emaj-211	235	16	which	which	PRON
emaj-211	235	17	is	be	AUX
emaj-211	235	18	reflected	reflect	VERB
emaj-211	235	19	in	in	ADP
emaj-211	235	20	larger	large	ADJ
emaj-211	235	21	value	value	NOUN
emaj-211	235	22	of	of	ADP
emaj-211	235	23	-2	-2	INTJ
emaj-211	235	24	log	log	PROPN
emaj-211	235	25	likelihood	likelihood	NOUN
emaj-211	235	26	statistics	statistic	NOUN
emaj-211	235	27	.	.	PUNCT
emaj-211	236	1	cox	cox	PROPN
emaj-211	236	2	&	&	CCONJ
emaj-211	236	3	snell	snell	PROPN
emaj-211	236	4	r	r	PROPN
emaj-211	236	5	square	square	ADJ
emaj-211	236	6	and	and	CCONJ
emaj-211	236	7	nagelkerke	nagelkerke	PROPN
emaj-211	236	8	r	r	PROPN
emaj-211	236	9	square	square	ADJ
emaj-211	236	10	measure	measure	NOUN
emaj-211	236	11	the	the	DET
emaj-211	236	12	proportion	proportion	NOUN
emaj-211	236	13	of	of	ADP
emaj-211	236	14	variance	variance	NOUN
emaj-211	236	15	explained	explain	VERB
emaj-211	236	16	by	by	ADP
emaj-211	236	17	the	the	DET
emaj-211	236	18	predictor	predictor	NOUN
emaj-211	236	19	variables	variable	NOUN
emaj-211	236	20	which	which	PRON
emaj-211	236	21	vary	vary	VERB
emaj-211	236	22	from	from	ADP
emaj-211	236	23	8.5	8.5	NUM
emaj-211	236	24	%	%	NOUN
emaj-211	236	25	to	to	ADP
emaj-211	236	26	12.7	12.7	NUM
emaj-211	236	27	%	%	NOUN
emaj-211	236	28	as	as	SCONJ
emaj-211	236	29	given	give	VERB
emaj-211	236	30	in	in	ADP
emaj-211	236	31	table	table	NOUN
emaj-211	236	32	9	9	NUM
emaj-211	236	33	above	above	ADV
emaj-211	236	34	.	.	PUNCT
emaj-211	237	1	an	an	DET
emaj-211	237	2	interesting	interesting	ADJ
emaj-211	237	3	issue	issue	NOUN
emaj-211	237	4	is	be	AUX
emaj-211	237	5	that	that	SCONJ
emaj-211	237	6	the	the	DET
emaj-211	237	7	construct	construct	NOUN
emaj-211	237	8	‘	'	PUNCT
emaj-211	237	9	maturity	maturity	NOUN
emaj-211	237	10	’	'	PUNCT
emaj-211	237	11	becomes	become	VERB
emaj-211	237	12	statistically	statistically	ADV
emaj-211	237	13	significant	significant	ADJ
emaj-211	237	14	like	like	ADP
emaj-211	237	15	before	before	ADV
emaj-211	237	16	.	.	PUNCT
emaj-211	238	1	cost	cost	NOUN
emaj-211	238	2	composition	composition	NOUN
emaj-211	238	3	and	and	CCONJ
emaj-211	238	4	size	size	NOUN
emaj-211	238	5	result	result	NOUN
emaj-211	238	6	zero	zero	NUM
emaj-211	238	7	betas	beta	NOUN
emaj-211	238	8	showing	show	VERB
emaj-211	238	9	no	no	DET
emaj-211	238	10	influence	influence	NOUN
emaj-211	238	11	of	of	ADP
emaj-211	238	12	sophistication	sophistication	NOUN
emaj-211	238	13	whereas	whereas	SCONJ
emaj-211	238	14	decisionmaking	decisionmake	VERB
emaj-211	238	15	usefulness	usefulness	NOUN
emaj-211	238	16	and	and	CCONJ
emaj-211	238	17	competition	competition	NOUN
emaj-211	238	18	result	result	VERB
emaj-211	238	19	a	a	DET
emaj-211	238	20	negative	negative	ADJ
emaj-211	238	21	relationship	relationship	NOUN
emaj-211	238	22	with	with	ADP
emaj-211	238	23	the	the	DET
emaj-211	238	24	level	level	NOUN
emaj-211	238	25	of	of	ADP
emaj-211	238	26	sophistication	sophistication	NOUN
emaj-211	238	27	.	.	PUNCT
emaj-211	239	1	using	use	VERB
emaj-211	239	2	the	the	DET
emaj-211	239	3	values	value	NOUN
emaj-211	239	4	of	of	ADP
emaj-211	239	5	logistic	logistic	ADJ
emaj-211	239	6	regression	regression	NOUN
emaj-211	239	7	analysis	analysis	NOUN
emaj-211	239	8	,	,	PUNCT
emaj-211	239	9	the	the	DET
emaj-211	239	10	logit	logit	NOUN
emaj-211	239	11	model	model	NOUN
emaj-211	239	12	could	could	AUX
emaj-211	239	13	be	be	AUX
emaj-211	239	14	written	write	VERB
emaj-211	239	15	as	as	ADP
emaj-211	239	16	:	:	PUNCT
emaj-211	239	17	logit	logit	PROPN
emaj-211	239	18	(	(	PUNCT
emaj-211	239	19	p	p	NOUN
emaj-211	239	20	)	)	PUNCT
emaj-211	239	21	=	=	PUNCT
emaj-211	239	22	)	)	PUNCT
emaj-211	240	1	1	1	NUM
emaj-211	240	2	ln	ln	NOUN
emaj-211	240	3	(	(	PUNCT
emaj-211	240	4	p	p	X
emaj-211	240	5	p	p	X
emaj-211	240	6			NOUN
emaj-211	240	7	=	=	SYM
emaj-211	240	8	-1.829	-1.829	PROPN
emaj-211	240	9	+	+	PUNCT
emaj-211	240	10	.000(costcomp	.000(costcomp	PUNCT
emaj-211	240	11	)	)	PUNCT
emaj-211	240	12	+	+	CCONJ
emaj-211	240	13	.162(prodva	.162(prodva	PROPN
emaj-211	240	14	)	)	PUNCT
emaj-211	240	15	.196(usecost	.196(usecost	PUNCT
emaj-211	240	16	)	)	PUNCT
emaj-211	240	17	+	+	CCONJ
emaj-211	240	18	.195(useinfotech	.195(useinfotech	PUNCT
emaj-211	240	19	)	)	PUNCT
emaj-211	240	20	.106	.106	NUM
emaj-211	240	21	(	(	PUNCT
emaj-211	240	22	comp	comp	NOUN
emaj-211	240	23	)	)	PUNCT
emaj-211	240	24	+	+	CCONJ
emaj-211	240	25	.000(size	.000(size	PUNCT
emaj-211	240	26	)	)	PUNCT
emaj-211	240	27	+	+	SYM
emaj-211	240	28	.038(age	.038(age	X
emaj-211	240	29	)	)	PUNCT
emaj-211	240	30	this	this	DET
emaj-211	240	31	model	model	NOUN
emaj-211	240	32	could	could	AUX
emaj-211	240	33	be	be	AUX
emaj-211	240	34	used	use	VERB
emaj-211	240	35	to	to	PART
emaj-211	240	36	find	find	VERB
emaj-211	240	37	out	out	ADP
emaj-211	240	38	the	the	DET
emaj-211	240	39	probability	probability	NOUN
emaj-211	240	40	of	of	ADP
emaj-211	240	41	being	be	AUX
emaj-211	240	42	sophisticated	sophisticated	ADJ
emaj-211	240	43	system	system	NOUN
emaj-211	240	44	by	by	ADP
emaj-211	240	45	a	a	DET
emaj-211	240	46	firm	firm	NOUN
emaj-211	240	47	with	with	ADP
emaj-211	240	48	respective	respective	ADJ
emaj-211	240	49	values	value	NOUN
emaj-211	240	50	for	for	ADP
emaj-211	240	51	all	all	DET
emaj-211	240	52	the	the	DET
emaj-211	240	53	constructs	construct	NOUN
emaj-211	240	54	in	in	ADP
emaj-211	240	55	the	the	DET
emaj-211	240	56	model	model	NOUN
emaj-211	240	57	.	.	PUNCT
emaj-211	241	1	a	a	DET
emaj-211	241	2	firm	firm	NOUN
emaj-211	241	3	with	with	ADP
emaj-211	241	4	50	50	NUM
emaj-211	241	5	%	%	NOUN
emaj-211	241	6	manufacturing	manufacture	VERB
emaj-211	241	7	overhead	overhead	ADJ
emaj-211	241	8	costs	cost	NOUN
emaj-211	241	9	,	,	PUNCT
emaj-211	241	10	degree	degree	NOUN
emaj-211	241	11	of	of	ADP
emaj-211	241	12	product	product	NOUN
emaj-211	241	13	diversity	diversity	NOUN
emaj-211	241	14	2	2	NUM
emaj-211	241	15	,	,	PUNCT
emaj-211	241	16	level	level	NOUN
emaj-211	241	17	of	of	ADP
emaj-211	241	18	use	use	NOUN
emaj-211	241	19	of	of	ADP
emaj-211	241	20	cost	cost	NOUN
emaj-211	241	21	data	datum	NOUN
emaj-211	241	22	5.75	5.75	NUM
emaj-211	241	23	,	,	PUNCT
emaj-211	241	24	level	level	NOUN
emaj-211	241	25	of	of	ADP
emaj-211	241	26	use	use	NOUN
emaj-211	241	27	of	of	ADP
emaj-211	241	28	information	information	NOUN
emaj-211	241	29	technology	technology	NOUN
emaj-211	241	30	6	6	NUM
emaj-211	241	31	,	,	PUNCT
emaj-211	241	32	level	level	NOUN
emaj-211	241	33	of	of	ADP
emaj-211	241	34	competition	competition	NOUN
emaj-211	241	35	4	4	NUM
emaj-211	241	36	,	,	PUNCT
emaj-211	241	37	number	number	NOUN
emaj-211	241	38	of	of	ADP
emaj-211	241	39	employees	employee	NOUN
emaj-211	241	40	300	300	NUM
emaj-211	241	41	and	and	CCONJ
emaj-211	241	42	years	year	NOUN
emaj-211	241	43	in	in	ADP
emaj-211	241	44	operation	operation	NOUN
emaj-211	241	45	21	21	NUM
emaj-211	241	46	,	,	PUNCT
emaj-211	241	47	the	the	DET
emaj-211	241	48	probability	probability	NOUN
emaj-211	241	49	can	can	AUX
emaj-211	241	50	be	be	AUX
emaj-211	241	51	computed	compute	VERB
emaj-211	241	52	by	by	ADP
emaj-211	241	53	using	use	VERB
emaj-211	241	54	the	the	DET
emaj-211	241	55	equation	equation	NOUN
emaj-211	241	56	as	as	ADP
emaj-211	241	57	below	below	ADV
emaj-211	241	58	:	:	PUNCT
emaj-211	241	59	logit	logit	PROPN
emaj-211	241	60	(	(	PUNCT
emaj-211	241	61	p	p	NOUN
emaj-211	241	62	)	)	PUNCT
emaj-211	241	63	=	=	PUNCT
emaj-211	242	1	-1.829	-1.829	PUNCT
emaj-211	243	1	+	+	NUM
emaj-211	243	2	.000(50	.000(50	NUM
emaj-211	243	3	%	%	NOUN
emaj-211	243	4	)	)	PUNCT
emaj-211	244	1	+	+	CCONJ
emaj-211	244	2	.162(2	.162(2	SYM
emaj-211	244	3	)	)	PUNCT
emaj-211	244	4	.196(5.75	.196(5.75	PUNCT
emaj-211	244	5	)	)	PUNCT
emaj-211	245	1	+	+	CCONJ
emaj-211	245	2	.195(6	.195(6	NUM
emaj-211	245	3	)	)	PUNCT
emaj-211	245	4	.106	.106	NUM
emaj-211	246	1	(	(	PUNCT
emaj-211	246	2	4	4	NUM
emaj-211	246	3	)	)	PUNCT
emaj-211	246	4	+	+	NUM
emaj-211	246	5	.000(300	.000(300	PUNCT
emaj-211	246	6	)	)	PUNCT
emaj-211	247	1	+	+	CCONJ
emaj-211	247	2	.038(21	.038(21	X
emaj-211	247	3	)	)	PUNCT
emaj-211	248	1	=	=	PUNCT
emaj-211	248	2	-1.088	-1.088	PUNCT
emaj-211	248	3	exp-1.088	exp-1.088	PROPN
emaj-211	248	4	=	=	NOUN
emaj-211	249	1	0.33688	0.33688	NUM
emaj-211	249	2	let	let	VERB
emaj-211	249	3	us	we	PRON
emaj-211	249	4	transform	transform	VERB
emaj-211	249	5	it	it	PRON
emaj-211	249	6	to	to	PART
emaj-211	249	7	obtain	obtain	VERB
emaj-211	249	8	the	the	DET
emaj-211	249	9	probability	probability	NOUN
emaj-211	249	10	as	as	ADP
emaj-211	249	11	088.1	088.1	NUM
emaj-211	249	12	088.1	088.1	NUM
emaj-211	249	13	exp1	exp1	ADJ
emaj-211	249	14	exp	exp	PRON
emaj-211	249	15			PROPN
emaj-211	249	16			PROPN
emaj-211	249	17			ADV
emaj-211	249	18	=	=	PUNCT
emaj-211	249	19	0.25199	0.25199	NUM
emaj-211	249	20	one	one	NUM
emaj-211	249	21	of	of	ADP
emaj-211	249	22	the	the	DET
emaj-211	249	23	important	important	ADJ
emaj-211	249	24	uses	use	NOUN
emaj-211	249	25	of	of	ADP
emaj-211	249	26	logit	logit	NOUN
emaj-211	249	27	value	value	NOUN
emaj-211	249	28	is	be	AUX
emaj-211	249	29	the	the	DET
emaj-211	249	30	computation	computation	NOUN
emaj-211	249	31	of	of	ADP
emaj-211	249	32	odds	odd	NOUN
emaj-211	249	33	ratio	ratio	NOUN
emaj-211	249	34	where	where	SCONJ
emaj-211	249	35	odds	odd	NOUN
emaj-211	249	36	are	be	AUX
emaj-211	249	37	computed	compute	VERB
emaj-211	249	38	from	from	ADP
emaj-211	249	39	two	two	NUM
emaj-211	249	40	respondents	respondent	NOUN
emaj-211	249	41	to	to	PART
emaj-211	249	42	get	get	VERB
emaj-211	249	43	a	a	DET
emaj-211	249	44	comparative	comparative	ADJ
emaj-211	249	45	status	status	NOUN
emaj-211	249	46	between	between	ADP
emaj-211	249	47	,	,	PUNCT
emaj-211	249	48	say	say	INTJ
emaj-211	249	49	,	,	PUNCT
emaj-211	249	50	two	two	NUM
emaj-211	249	51	competing	compete	VERB
emaj-211	249	52	firms	firm	NOUN
emaj-211	249	53	.	.	PUNCT
emaj-211	250	1	for	for	ADP
emaj-211	250	2	example	example	NOUN
emaj-211	250	3	,	,	PUNCT
emaj-211	250	4	let	let	VERB
emaj-211	250	5	us	we	PRON
emaj-211	250	6	consider	consider	VERB
emaj-211	250	7	the	the	DET
emaj-211	250	8	steps	step	NOUN
emaj-211	250	9	as	as	SCONJ
emaj-211	250	10	used	use	VERB
emaj-211	250	11	above	above	ADV
emaj-211	250	12	to	to	PART
emaj-211	250	13	calculate	calculate	VERB
emaj-211	250	14	the	the	DET
emaj-211	250	15	odds	odd	NOUN
emaj-211	250	16	for	for	ADP
emaj-211	250	17	a	a	DET
emaj-211	250	18	firm	firm	NOUN
emaj-211	250	19	with	with	ADP
emaj-211	250	20	different	different	ADJ
emaj-211	250	21	values	value	NOUN
emaj-211	250	22	for	for	ADP
emaj-211	250	23	each	each	DET
emaj-211	250	24	construct	construct	NOUN
emaj-211	250	25	as	as	SCONJ
emaj-211	250	26	given	give	VERB
emaj-211	250	27	in	in	ADP
emaj-211	250	28	following	follow	VERB
emaj-211	250	29	equation	equation	NOUN
emaj-211	250	30	:	:	PUNCT
emaj-211	250	31	logit	logit	PROPN
emaj-211	250	32	(	(	PUNCT
emaj-211	250	33	p	p	NOUN
emaj-211	250	34	)	)	PUNCT
emaj-211	250	35	=	=	SYM
emaj-211	251	1	-1.829	-1.829	PUNCT
emaj-211	252	1	+	+	NUM
emaj-211	252	2	.000(10	.000(10	NOUN
emaj-211	252	3	%	%	NOUN
emaj-211	252	4	)	)	PUNCT
emaj-211	253	1	+	+	CCONJ
emaj-211	253	2	.162(3	.162(3	X
emaj-211	253	3	)	)	PUNCT
emaj-211	253	4	.196(5.75	.196(5.75	PUNCT
emaj-211	253	5	)	)	PUNCT
emaj-211	254	1	+	+	CCONJ
emaj-211	254	2	.195(6	.195(6	NUM
emaj-211	254	3	)	)	PUNCT
emaj-211	254	4	.106	.106	NUM
emaj-211	255	1	(	(	PUNCT
emaj-211	255	2	4.333	4.333	NUM
emaj-211	255	3	)	)	PUNCT
emaj-211	256	1	+	+	CCONJ
emaj-211	256	2	.000(18000	.000(18000	X
emaj-211	256	3	)	)	PUNCT
emaj-211	257	1	+	+	NUM
emaj-211	257	2	.038(17	.038(17	X
emaj-211	257	3	)	)	PUNCT
emaj-211	257	4	=	=	SYM
emaj-211	257	5	-1.1313	-1.1313	PROPN
emaj-211	257	6	exp-1.1313	exp-1.1313	PUNCT
emaj-211	258	1	=	=	SYM
emaj-211	258	2	0.32261	0.32261	NUM
emaj-211	258	3	let	let	VERB
emaj-211	258	4	us	we	PRON
emaj-211	258	5	transform	transform	VERB
emaj-211	258	6	it	it	PRON
emaj-211	258	7	to	to	PART
emaj-211	258	8	obtain	obtain	VERB
emaj-211	258	9	the	the	DET
emaj-211	258	10	probability	probability	NOUN
emaj-211	258	11	as	as	ADP
emaj-211	258	12	1313.1	1313.1	NUM
emaj-211	258	13	1313.1	1313.1	NUM
emaj-211	258	14	exp1	exp1	NOUN
emaj-211	258	15	exp	exp	NOUN
emaj-211	258	16			PROPN
emaj-211	258	17			PROPN
emaj-211	258	18			ADV
emaj-211	258	19	=	=	PUNCT
emaj-211	258	20	0.2439	0.2439	NUM
emaj-211	258	21	thus	thus	ADV
emaj-211	258	22	,	,	PUNCT
emaj-211	258	23	the	the	DET
emaj-211	258	24	odd	odd	ADJ
emaj-211	258	25	ratio	ratio	NOUN
emaj-211	258	26	will	will	AUX
emaj-211	258	27	be	be	AUX
emaj-211	258	28	odd1	odd1	PROPN
emaj-211	258	29	/	/	SYM
emaj-211	258	30	odd2	odd2	PROPN
emaj-211	258	31	,	,	PUNCT
emaj-211	258	32	i.e.	i.e.	X
emaj-211	258	33	0.25199/0.2439	0.25199/0.2439	X
emaj-211	258	34	=	=	PUNCT
emaj-211	258	35	103.32	103.32	NUM
emaj-211	258	36	.	.	PUNCT
emaj-211	259	1	it	it	PRON
emaj-211	259	2	means	mean	VERB
emaj-211	259	3	the	the	DET
emaj-211	259	4	first	first	ADJ
emaj-211	259	5	firm	firm	NOUN
emaj-211	259	6	enjoys	enjoy	VERB
emaj-211	259	7	103.32	103.32	NUM
emaj-211	259	8	times	time	NOUN
emaj-211	259	9	higher	high	ADJ
emaj-211	259	10	probability	probability	NOUN
emaj-211	259	11	of	of	ADP
emaj-211	259	12	attaining	attain	VERB
emaj-211	259	13	sophistication	sophistication	NOUN
emaj-211	259	14	as	as	SCONJ
emaj-211	259	15	compared	compare	VERB
emaj-211	259	16	with	with	ADP
emaj-211	259	17	the	the	DET
emaj-211	259	18	second	second	ADJ
emaj-211	259	19	firm	firm	NOUN
emaj-211	259	20	.	.	PUNCT
emaj-211	260	1	satisfaction	satisfaction	NOUN
emaj-211	260	2	and	and	CCONJ
emaj-211	260	3	sophistication	sophistication	NOUN
emaj-211	260	4	based	base	VERB
emaj-211	260	5	on	on	ADP
emaj-211	260	6	the	the	DET
emaj-211	260	7	conceptual	conceptual	ADJ
emaj-211	260	8	model	model	NOUN
emaj-211	260	9	,	,	PUNCT
emaj-211	260	10	a	a	DET
emaj-211	260	11	separate	separate	ADJ
emaj-211	260	12	regression	regression	NOUN
emaj-211	260	13	analysis	analysis	NOUN
emaj-211	260	14	is	be	AUX
emaj-211	260	15	done	do	VERB
emaj-211	260	16	to	to	PART
emaj-211	260	17	explore	explore	VERB
emaj-211	260	18	any	any	DET
emaj-211	260	19	relationship	relationship	NOUN
emaj-211	260	20	between	between	ADP
emaj-211	260	21	satisfaction	satisfaction	NOUN
emaj-211	260	22	and	and	CCONJ
emaj-211	260	23	sophistication	sophistication	NOUN
emaj-211	260	24	.	.	PUNCT
emaj-211	261	1	the	the	DET
emaj-211	261	2	model	model	NOUN
emaj-211	261	3	becomes	become	VERB
emaj-211	261	4	statistically	statistically	ADV
emaj-211	261	5	insignificant	insignificant	ADJ
emaj-211	261	6	and	and	CCONJ
emaj-211	261	7	the	the	DET
emaj-211	261	8	values	value	NOUN
emaj-211	261	9	for	for	ADP
emaj-211	261	10	r	r	NOUN
emaj-211	261	11	and	and	CCONJ
emaj-211	261	12	r2	r2	PROPN
emaj-211	261	13	result	result	VERB
emaj-211	261	14	.139	.139	NUM
emaj-211	261	15	and	and	CCONJ
emaj-211	261	16	.019	.019	NUM
emaj-211	261	17	respectively	respectively	ADV
emaj-211	261	18	with	with	ADP
emaj-211	261	19	a	a	DET
emaj-211	261	20	very	very	ADV
emaj-211	261	21	low	low	ADJ
emaj-211	261	22	explanatory	explanatory	ADJ
emaj-211	261	23	power	power	NOUN
emaj-211	261	24	.	.	PUNCT
emaj-211	262	1	volume	volume	NOUN
emaj-211	262	2	11	11	NUM
emaj-211	262	3	no	no	DET
emaj-211	262	4	1	1	NUM
emaj-211	262	5	(	(	PUNCT
emaj-211	262	6	2021	2021	NUM
emaj-211	262	7	)	)	PUNCT
emaj-211	262	8	|	|	ADV
emaj-211	262	9	issn	issn	VERB
emaj-211	262	10	2158	2158	NUM
emaj-211	262	11	-	-	SYM
emaj-211	262	12	8708	8708	NUM
emaj-211	262	13	(	(	PUNCT
emaj-211	262	14	online	online	NOUN
emaj-211	262	15	)	)	PUNCT
emaj-211	262	16	|	|	ADV
emaj-211	262	17	doi	doi	X
emaj-211	262	18	10.5195	10.5195	NUM
emaj-211	262	19	/	/	SYM
emaj-211	262	20	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	263	1	|	|	ADV
emaj-211	263	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	263	3	factors	factor	NOUN
emaj-211	263	4	influencing	influence	VERB
emaj-211	263	5	the	the	DET
emaj-211	263	6	choice	choice	NOUN
emaj-211	263	7	of	of	ADP
emaj-211	263	8	sophisticated	sophisticated	ADJ
emaj-211	263	9	management	management	NOUN
emaj-211	263	10	accounting	accounting	NOUN
emaj-211	263	11	practices	practice	NOUN
emaj-211	263	12	exploratory	exploratory	ADJ
emaj-211	263	13	evidence	evidence	NOUN
emaj-211	263	14	from	from	ADP
emaj-211	263	15	an	an	DET
emaj-211	263	16	emerging	emerge	VERB
emaj-211	263	17	market	market	NOUN
emaj-211	263	18	page	page	NOUN
emaj-211	263	19	|10|	|10|	NOUN
emaj-211	263	20	emerging	emerge	VERB
emaj-211	263	21	markets	market	NOUN
emaj-211	263	22	journal	journal	NOUN
emaj-211	263	23	table	table	NOUN
emaj-211	263	24	5	5	NUM
emaj-211	263	25	:	:	PUNCT
emaj-211	263	26	regression	regression	NOUN
emaj-211	263	27	results	result	NOUN
emaj-211	263	28	(	(	PUNCT
emaj-211	263	29	sophistication	sophistication	NOUN
emaj-211	263	30	and	and	CCONJ
emaj-211	263	31	satisfaction	satisfaction	NOUN
emaj-211	263	32	)	)	PUNCT
emaj-211	263	33	source	source	NOUN
emaj-211	263	34	:	:	PUNCT
emaj-211	263	35	spss	spss	PROPN
emaj-211	263	36	output	output	NOUN
emaj-211	263	37	none	none	NOUN
emaj-211	263	38	of	of	ADP
emaj-211	263	39	the	the	DET
emaj-211	263	40	beta	beta	ADJ
emaj-211	263	41	coefficients	coefficient	NOUN
emaj-211	263	42	becomes	become	VERB
emaj-211	263	43	statistically	statistically	ADV
emaj-211	263	44	significant	significant	ADJ
emaj-211	263	45	when	when	SCONJ
emaj-211	263	46	three	three	NUM
emaj-211	263	47	different	different	ADJ
emaj-211	263	48	dimensions	dimension	NOUN
emaj-211	263	49	of	of	ADP
emaj-211	263	50	satisfaction	satisfaction	NOUN
emaj-211	263	51	are	be	AUX
emaj-211	263	52	looked	look	VERB
emaj-211	263	53	into	into	ADP
emaj-211	263	54	separately	separately	ADV
emaj-211	263	55	,	,	PUNCT
emaj-211	263	56	however	however	ADV
emaj-211	263	57	,	,	PUNCT
emaj-211	263	58	the	the	DET
emaj-211	263	59	beta	beta	ADJ
emaj-211	263	60	coefficients	coefficient	NOUN
emaj-211	263	61	result	result	VERB
emaj-211	263	62	positive	positive	ADJ
emaj-211	263	63	values	value	NOUN
emaj-211	263	64	.	.	PUNCT
emaj-211	264	1	this	this	DET
emaj-211	264	2	result	result	NOUN
emaj-211	264	3	provides	provide	VERB
emaj-211	264	4	an	an	DET
emaj-211	264	5	indication	indication	NOUN
emaj-211	264	6	that	that	SCONJ
emaj-211	264	7	practitioners	practitioner	VERB
emaj-211	264	8	’	'	PUNCT
emaj-211	264	9	level	level	NOUN
emaj-211	264	10	of	of	ADP
emaj-211	264	11	satisfaction	satisfaction	NOUN
emaj-211	264	12	does	do	AUX
emaj-211	264	13	n’t	not	PART
emaj-211	264	14	influence	influence	VERB
emaj-211	264	15	sophistication	sophistication	NOUN
emaj-211	264	16	of	of	ADP
emaj-211	264	17	firms	firm	NOUN
emaj-211	264	18	in	in	ADP
emaj-211	264	19	terms	term	NOUN
emaj-211	264	20	of	of	ADP
emaj-211	264	21	adoption	adoption	NOUN
emaj-211	264	22	of	of	ADP
emaj-211	264	23	different	different	ADJ
emaj-211	264	24	management	management	NOUN
emaj-211	264	25	accounting	accounting	NOUN
emaj-211	264	26	practices	practice	NOUN
emaj-211	264	27	.	.	PUNCT
emaj-211	265	1	v.	v.	ADP
emaj-211	265	2	conclusions	conclusion	NOUN
emaj-211	265	3	attainment	attainment	NOUN
emaj-211	265	4	of	of	ADP
emaj-211	265	5	smap	smap	NOUN
emaj-211	265	6	by	by	ADP
emaj-211	265	7	firms	firm	NOUN
emaj-211	265	8	is	be	AUX
emaj-211	265	9	driven	drive	VERB
emaj-211	265	10	by	by	ADP
emaj-211	265	11	different	different	ADJ
emaj-211	265	12	contingent	contingent	ADJ
emaj-211	265	13	factors	factor	NOUN
emaj-211	265	14	.	.	PUNCT
emaj-211	266	1	management	management	NOUN
emaj-211	266	2	accounting	accounting	NOUN
emaj-211	266	3	practices	practice	NOUN
emaj-211	266	4	follow	follow	VERB
emaj-211	266	5	contingency	contingency	NOUN
emaj-211	266	6	framework	framework	NOUN
emaj-211	266	7	as	as	SCONJ
emaj-211	266	8	it	it	PRON
emaj-211	266	9	is	be	AUX
emaj-211	266	10	not	not	PART
emaj-211	266	11	mandated	mandate	VERB
emaj-211	266	12	by	by	ADP
emaj-211	266	13	law	law	NOUN
emaj-211	266	14	and	and	CCONJ
emaj-211	266	15	the	the	DET
emaj-211	266	16	practices	practice	NOUN
emaj-211	266	17	are	be	AUX
emaj-211	266	18	not	not	PART
emaj-211	266	19	standardized	standardize	VERB
emaj-211	266	20	like	like	ADP
emaj-211	266	21	financial	financial	ADJ
emaj-211	266	22	accounting	accounting	NOUN
emaj-211	266	23	.	.	PUNCT
emaj-211	267	1	this	this	DET
emaj-211	267	2	study	study	NOUN
emaj-211	267	3	,	,	PUNCT
emaj-211	267	4	based	base	VERB
emaj-211	267	5	on	on	ADP
emaj-211	267	6	the	the	DET
emaj-211	267	7	literature	literature	PROPN
emaj-211	267	8	review	review	NOUN
emaj-211	267	9	,	,	PUNCT
emaj-211	267	10	has	have	AUX
emaj-211	267	11	identified	identify	VERB
emaj-211	267	12	eight	eight	NUM
emaj-211	267	13	contingent	contingent	NOUN
emaj-211	267	14	variables	variable	NOUN
emaj-211	267	15	with	with	ADP
emaj-211	267	16	the	the	DET
emaj-211	267	17	expectation	expectation	NOUN
emaj-211	267	18	that	that	SCONJ
emaj-211	267	19	these	these	DET
emaj-211	267	20	variables	variable	NOUN
emaj-211	267	21	may	may	AUX
emaj-211	267	22	collectively	collectively	ADV
emaj-211	267	23	drive	drive	VERB
emaj-211	267	24	the	the	DET
emaj-211	267	25	sophistication	sophistication	NOUN
emaj-211	267	26	initiative	initiative	NOUN
emaj-211	267	27	of	of	ADP
emaj-211	267	28	manufacturing	manufacturing	NOUN
emaj-211	267	29	firms	firm	NOUN
emaj-211	267	30	.	.	PUNCT
emaj-211	268	1	the	the	DET
emaj-211	268	2	analysis	analysis	NOUN
emaj-211	268	3	comes	come	VERB
emaj-211	268	4	out	out	ADP
emaj-211	268	5	with	with	ADP
emaj-211	268	6	a	a	DET
emaj-211	268	7	very	very	ADV
emaj-211	268	8	worrying	worrying	ADJ
emaj-211	268	9	picture	picture	NOUN
emaj-211	268	10	that	that	SCONJ
emaj-211	268	11	mostly	mostly	ADV
emaj-211	268	12	all	all	DET
emaj-211	268	13	the	the	DET
emaj-211	268	14	factors	factor	NOUN
emaj-211	268	15	except	except	SCONJ
emaj-211	268	16	‘	'	PUNCT
emaj-211	268	17	maturity	maturity	NOUN
emaj-211	268	18	’	'	PUNCT
emaj-211	268	19	carry	carry	VERB
emaj-211	268	20	no	no	DET
emaj-211	268	21	significance	significance	NOUN
emaj-211	268	22	in	in	ADP
emaj-211	268	23	explaining	explain	VERB
emaj-211	268	24	the	the	DET
emaj-211	268	25	level	level	NOUN
emaj-211	268	26	of	of	ADP
emaj-211	268	27	sophistication	sophistication	NOUN
emaj-211	268	28	achieved	achieve	VERB
emaj-211	268	29	by	by	ADP
emaj-211	268	30	the	the	DET
emaj-211	268	31	firms	firm	NOUN
emaj-211	268	32	.	.	PUNCT
emaj-211	269	1	this	this	DET
emaj-211	269	2	finding	finding	NOUN
emaj-211	269	3	is	be	AUX
emaj-211	269	4	very	very	ADV
emaj-211	269	5	important	important	ADJ
emaj-211	269	6	for	for	ADP
emaj-211	269	7	understanding	understand	VERB
emaj-211	269	8	the	the	DET
emaj-211	269	9	business	business	NOUN
emaj-211	269	10	environment	environment	NOUN
emaj-211	269	11	in	in	ADP
emaj-211	269	12	bangladesh	bangladesh	NOUN
emaj-211	269	13	.	.	PUNCT
emaj-211	270	1	the	the	DET
emaj-211	270	2	demand	demand	NOUN
emaj-211	270	3	for	for	ADP
emaj-211	270	4	management	management	NOUN
emaj-211	270	5	accounting	accounting	NOUN
emaj-211	270	6	information	information	NOUN
emaj-211	270	7	is	be	AUX
emaj-211	270	8	not	not	PART
emaj-211	270	9	that	that	ADV
emaj-211	270	10	much	much	ADV
emaj-211	270	11	critical	critical	ADJ
emaj-211	270	12	to	to	ADP
emaj-211	270	13	management	management	NOUN
emaj-211	270	14	and	and	CCONJ
emaj-211	270	15	thus	thus	ADV
emaj-211	270	16	,	,	PUNCT
emaj-211	270	17	they	they	PRON
emaj-211	270	18	may	may	AUX
emaj-211	270	19	not	not	PART
emaj-211	270	20	be	be	AUX
emaj-211	270	21	that	that	ADV
emaj-211	270	22	much	much	ADV
emaj-211	270	23	serious	serious	ADJ
emaj-211	270	24	with	with	ADP
emaj-211	270	25	the	the	DET
emaj-211	270	26	sophisticated	sophisticated	ADJ
emaj-211	270	27	management	management	NOUN
emaj-211	270	28	accounting	accounting	NOUN
emaj-211	270	29	tools	tool	NOUN
emaj-211	270	30	.	.	PUNCT
emaj-211	271	1	rather	rather	ADV
emaj-211	271	2	,	,	PUNCT
emaj-211	271	3	accounting	accounting	NOUN
emaj-211	271	4	system	system	NOUN
emaj-211	271	5	is	be	AUX
emaj-211	271	6	mainly	mainly	ADV
emaj-211	271	7	designed	design	VERB
emaj-211	271	8	based	base	VERB
emaj-211	271	9	on	on	ADP
emaj-211	271	10	the	the	DET
emaj-211	271	11	mandatory	mandatory	ADJ
emaj-211	271	12	needs	need	NOUN
emaj-211	271	13	of	of	ADP
emaj-211	271	14	the	the	DET
emaj-211	271	15	market	market	NOUN
emaj-211	271	16	and	and	CCONJ
emaj-211	271	17	management	management	NOUN
emaj-211	271	18	accounting	accounting	NOUN
emaj-211	271	19	is	be	AUX
emaj-211	271	20	embedded	embed	VERB
emaj-211	271	21	within	within	ADP
emaj-211	271	22	traditional	traditional	ADJ
emaj-211	271	23	financial	financial	ADJ
emaj-211	271	24	accounting	accounting	NOUN
emaj-211	271	25	and	and	CCONJ
emaj-211	271	26	reporting	reporting	NOUN
emaj-211	271	27	system	system	NOUN
emaj-211	271	28	.	.	PUNCT
emaj-211	272	1	the	the	DET
emaj-211	272	2	significance	significance	NOUN
emaj-211	272	3	of	of	ADP
emaj-211	272	4	years	year	NOUN
emaj-211	272	5	in	in	ADP
emaj-211	272	6	operation	operation	NOUN
emaj-211	272	7	(	(	PUNCT
emaj-211	272	8	age	age	NOUN
emaj-211	272	9	)	)	PUNCT
emaj-211	272	10	parameter	parameter	NOUN
emaj-211	272	11	gives	give	VERB
emaj-211	272	12	a	a	DET
emaj-211	272	13	new	new	ADJ
emaj-211	272	14	dimension	dimension	NOUN
emaj-211	272	15	to	to	ADP
emaj-211	272	16	the	the	DET
emaj-211	272	17	study	study	NOUN
emaj-211	272	18	of	of	ADP
emaj-211	272	19	sophistication	sophistication	NOUN
emaj-211	272	20	in	in	ADP
emaj-211	272	21	a	a	DET
emaj-211	272	22	country	country	NOUN
emaj-211	272	23	like	like	ADP
emaj-211	272	24	bangladesh	bangladesh	NOUN
emaj-211	272	25	which	which	PRON
emaj-211	272	26	is	be	AUX
emaj-211	272	27	struggling	struggle	VERB
emaj-211	272	28	with	with	ADP
emaj-211	272	29	a	a	DET
emaj-211	272	30	mass	mass	NOUN
emaj-211	272	31	of	of	ADP
emaj-211	272	32	first	first	ADJ
emaj-211	272	33	generation	generation	NOUN
emaj-211	272	34	firms	firm	NOUN
emaj-211	272	35	.	.	PUNCT
emaj-211	273	1	as	as	SCONJ
emaj-211	273	2	these	these	DET
emaj-211	273	3	firms	firm	NOUN
emaj-211	273	4	are	be	AUX
emaj-211	273	5	growing	grow	VERB
emaj-211	273	6	older	old	ADJ
emaj-211	273	7	,	,	PUNCT
emaj-211	273	8	they	they	PRON
emaj-211	273	9	are	be	AUX
emaj-211	273	10	trying	try	VERB
emaj-211	273	11	to	to	PART
emaj-211	273	12	perform	perform	VERB
emaj-211	273	13	professionally	professionally	ADV
emaj-211	273	14	.	.	PUNCT
emaj-211	274	1	this	this	PRON
emaj-211	274	2	may	may	AUX
emaj-211	274	3	be	be	AUX
emaj-211	274	4	a	a	DET
emaj-211	274	5	good	good	ADJ
emaj-211	274	6	reason	reason	NOUN
emaj-211	274	7	why	why	SCONJ
emaj-211	274	8	years	year	NOUN
emaj-211	274	9	in	in	ADP
emaj-211	274	10	operation	operation	NOUN
emaj-211	274	11	influence	influence	NOUN
emaj-211	274	12	the	the	DET
emaj-211	274	13	level	level	NOUN
emaj-211	274	14	of	of	ADP
emaj-211	274	15	sophistication	sophistication	NOUN
emaj-211	274	16	.	.	PUNCT
emaj-211	275	1	other	other	ADJ
emaj-211	275	2	factors	factor	NOUN
emaj-211	275	3	which	which	PRON
emaj-211	275	4	theoretically	theoretically	ADV
emaj-211	275	5	demand	demand	VERB
emaj-211	275	6	sophisticated	sophisticated	ADJ
emaj-211	275	7	management	management	NOUN
emaj-211	275	8	accounting	accounting	NOUN
emaj-211	275	9	systems	system	NOUN
emaj-211	275	10	have	have	AUX
emaj-211	275	11	been	be	AUX
emaj-211	275	12	proved	prove	VERB
emaj-211	275	13	irrelevant	irrelevant	ADJ
emaj-211	275	14	in	in	ADP
emaj-211	275	15	bangladesh	bangladesh	NOUN
emaj-211	275	16	.	.	PUNCT
emaj-211	276	1	the	the	DET
emaj-211	276	2	country	country	NOUN
emaj-211	276	3	still	still	ADV
emaj-211	276	4	needs	need	VERB
emaj-211	276	5	more	more	ADJ
emaj-211	276	6	maturity	maturity	NOUN
emaj-211	276	7	on	on	ADP
emaj-211	276	8	some	some	DET
emaj-211	276	9	internal	internal	ADJ
emaj-211	276	10	and	and	CCONJ
emaj-211	276	11	external	external	ADJ
emaj-211	276	12	factors	factor	NOUN
emaj-211	276	13	as	as	SCONJ
emaj-211	276	14	considered	consider	VERB
emaj-211	276	15	in	in	ADP
emaj-211	276	16	this	this	DET
emaj-211	276	17	study	study	NOUN
emaj-211	276	18	to	to	PART
emaj-211	276	19	instill	instill	VERB
emaj-211	276	20	sophisticated	sophisticated	ADJ
emaj-211	276	21	management	management	NOUN
emaj-211	276	22	accounting	accounting	NOUN
emaj-211	276	23	systems	system	NOUN
emaj-211	276	24	.	.	PUNCT
emaj-211	277	1	very	very	ADV
emaj-211	277	2	interestingly	interestingly	ADV
emaj-211	277	3	,	,	PUNCT
emaj-211	277	4	practitioners	practitioner	NOUN
emaj-211	277	5	’	'	PUNCT
emaj-211	277	6	satisfaction	satisfaction	NOUN
emaj-211	277	7	on	on	ADP
emaj-211	277	8	the	the	DET
emaj-211	277	9	system	system	NOUN
emaj-211	277	10	and	and	CCONJ
emaj-211	277	11	job	job	NOUN
emaj-211	277	12	has	have	VERB
emaj-211	277	13	no	no	DET
emaj-211	277	14	impact	impact	NOUN
emaj-211	277	15	on	on	ADP
emaj-211	277	16	sophisticated	sophisticated	ADJ
emaj-211	277	17	management	management	NOUN
emaj-211	277	18	accounting	accounting	NOUN
emaj-211	277	19	systems	system	NOUN
emaj-211	277	20	which	which	PRON
emaj-211	277	21	demonstrates	demonstrate	VERB
emaj-211	277	22	the	the	DET
emaj-211	277	23	application	application	NOUN
emaj-211	277	24	of	of	ADP
emaj-211	277	25	a	a	DET
emaj-211	277	26	peculiar	peculiar	ADJ
emaj-211	277	27	isomorphism	isomorphism	NOUN
emaj-211	277	28	theory	theory	NOUN
emaj-211	277	29	.	.	PUNCT
emaj-211	278	1	the	the	DET
emaj-211	278	2	contextualization	contextualization	NOUN
emaj-211	278	3	of	of	ADP
emaj-211	278	4	isomorphism	isomorphism	PROPN
emaj-211	278	5	theory	theory	NOUN
emaj-211	278	6	(	(	PUNCT
emaj-211	278	7	dimaggio	dimaggio	PROPN
emaj-211	278	8	and	and	CCONJ
emaj-211	278	9	powell	powell	PROPN
emaj-211	278	10	,	,	PUNCT
emaj-211	278	11	1983	1983	NUM
emaj-211	278	12	)	)	PUNCT
emaj-211	278	13	in	in	ADP
emaj-211	278	14	management	management	NOUN
emaj-211	278	15	accounting	accounting	NOUN
emaj-211	278	16	practice	practice	NOUN
emaj-211	278	17	is	be	AUX
emaj-211	278	18	essentially	essentially	ADV
emaj-211	278	19	been	be	AUX
emaj-211	278	20	shaped	shape	VERB
emaj-211	278	21	by	by	ADP
emaj-211	278	22	coercive	coercive	ADJ
emaj-211	278	23	,	,	PUNCT
emaj-211	278	24	mimetic	mimetic	ADJ
emaj-211	278	25	,	,	PUNCT
emaj-211	278	26	or	or	CCONJ
emaj-211	278	27	normative	normative	ADJ
emaj-211	278	28	pressures	pressure	NOUN
emaj-211	278	29	.	.	PUNCT
emaj-211	279	1	institutions	institution	NOUN
emaj-211	279	2	in	in	ADP
emaj-211	279	3	a	a	DET
emaj-211	279	4	geography	geography	NOUN
emaj-211	279	5	,	,	PUNCT
emaj-211	279	6	location	location	NOUN
emaj-211	279	7	,	,	PUNCT
emaj-211	279	8	sector	sector	NOUN
emaj-211	279	9	or	or	CCONJ
emaj-211	279	10	industry	industry	NOUN
emaj-211	279	11	become	become	VERB
emaj-211	279	12	more	more	ADV
emaj-211	279	13	like	like	ADP
emaj-211	279	14	one	one	NUM
emaj-211	279	15	another	another	DET
emaj-211	279	16	because	because	SCONJ
emaj-211	279	17	innovations	innovation	NOUN
emaj-211	279	18	are	be	AUX
emaj-211	279	19	broadly	broadly	ADV
emaj-211	279	20	diffused	diffuse	VERB
emaj-211	279	21	(	(	PUNCT
emaj-211	279	22	dimaggio	dimaggio	PROPN
emaj-211	279	23	and	and	CCONJ
emaj-211	279	24	powell	powell	PROPN
emaj-211	279	25	,	,	PUNCT
emaj-211	279	26	1983	1983	NUM
emaj-211	279	27	)	)	PUNCT
emaj-211	279	28	.	.	PUNCT
emaj-211	280	1	this	this	DET
emaj-211	280	2	study	study	NOUN
emaj-211	280	3	believes	believe	VERB
emaj-211	280	4	that	that	SCONJ
emaj-211	280	5	mimetic	mimetic	ADJ
emaj-211	280	6	isomorphism	isomorphism	NOUN
emaj-211	280	7	is	be	AUX
emaj-211	280	8	active	active	ADJ
emaj-211	280	9	in	in	ADP
emaj-211	280	10	bangladesh	bangladesh	NOUN
emaj-211	280	11	in	in	ADP
emaj-211	280	12	the	the	DET
emaj-211	280	13	field	field	NOUN
emaj-211	280	14	of	of	ADP
emaj-211	280	15	management	management	NOUN
emaj-211	280	16	accounting	accounting	NOUN
emaj-211	280	17	practices	practice	NOUN
emaj-211	280	18	.	.	PUNCT
emaj-211	281	1	firms	firm	NOUN
emaj-211	281	2	usually	usually	ADV
emaj-211	281	3	follow	follow	VERB
emaj-211	281	4	others	other	NOUN
emaj-211	281	5	while	while	SCONJ
emaj-211	281	6	choosing	choose	VERB
emaj-211	281	7	particular	particular	ADJ
emaj-211	281	8	management	management	NOUN
emaj-211	281	9	accounting	accounting	NOUN
emaj-211	281	10	tools	tool	NOUN
emaj-211	281	11	and	and	CCONJ
emaj-211	281	12	matured	mature	VERB
emaj-211	281	13	firms	firm	NOUN
emaj-211	281	14	having	have	VERB
emaj-211	281	15	enough	enough	ADJ
emaj-211	281	16	resources	resource	NOUN
emaj-211	281	17	are	be	AUX
emaj-211	281	18	in	in	ADP
emaj-211	281	19	a	a	DET
emaj-211	281	20	position	position	NOUN
emaj-211	281	21	to	to	PART
emaj-211	281	22	afford	afford	VERB
emaj-211	281	23	implementing	implement	VERB
emaj-211	281	24	sophisticated	sophisticated	ADJ
emaj-211	281	25	management	management	NOUN
emaj-211	281	26	accounting	accounting	NOUN
emaj-211	281	27	techniques	technique	NOUN
emaj-211	281	28	.	.	PUNCT
emaj-211	282	1	however	however	ADV
emaj-211	282	2	,	,	PUNCT
emaj-211	282	3	for	for	ADP
emaj-211	282	4	the	the	DET
emaj-211	282	5	massive	massive	ADJ
emaj-211	282	6	diffusion	diffusion	NOUN
emaj-211	282	7	of	of	ADP
emaj-211	282	8	sophisticated	sophisticated	ADJ
emaj-211	282	9	management	management	NOUN
emaj-211	282	10	accounting	accounting	NOUN
emaj-211	282	11	techniques	technique	NOUN
emaj-211	282	12	,	,	PUNCT
emaj-211	282	13	coercive	coercive	ADJ
emaj-211	282	14	and	and	CCONJ
emaj-211	282	15	normative	normative	ADJ
emaj-211	282	16	isomorphisms	isomorphism	NOUN
emaj-211	282	17	are	be	AUX
emaj-211	282	18	important	important	ADJ
emaj-211	282	19	.	.	PUNCT
emaj-211	283	1	for	for	ADP
emaj-211	283	2	coercive	coercive	ADJ
emaj-211	283	3	isomorphism	isomorphism	NOUN
emaj-211	283	4	,	,	PUNCT
emaj-211	283	5	firms	firm	NOUN
emaj-211	283	6	operating	operate	VERB
emaj-211	283	7	in	in	ADP
emaj-211	283	8	a	a	DET
emaj-211	283	9	certain	certain	ADJ
emaj-211	283	10	area	area	NOUN
emaj-211	283	11	should	should	AUX
emaj-211	283	12	involve	involve	VERB
emaj-211	283	13	themselves	themselves	PRON
emaj-211	283	14	into	into	ADP
emaj-211	283	15	severe	severe	ADJ
emaj-211	283	16	completion	completion	NOUN
emaj-211	283	17	which	which	PRON
emaj-211	283	18	leads	lead	VERB
emaj-211	283	19	them	they	PRON
emaj-211	283	20	to	to	PART
emaj-211	283	21	implement	implement	VERB
emaj-211	283	22	sophisticated	sophisticated	ADJ
emaj-211	283	23	techniques	technique	NOUN
emaj-211	283	24	to	to	PART
emaj-211	283	25	guide	guide	VERB
emaj-211	283	26	them	they	PRON
emaj-211	283	27	in	in	ADP
emaj-211	283	28	taking	take	VERB
emaj-211	283	29	critical	critical	ADJ
emaj-211	283	30	decision	decision	NOUN
emaj-211	283	31	.	.	PUNCT
emaj-211	284	1	at	at	ADP
emaj-211	284	2	the	the	DET
emaj-211	284	3	same	same	ADJ
emaj-211	284	4	time	time	NOUN
emaj-211	284	5	,	,	PUNCT
emaj-211	284	6	to	to	PART
emaj-211	284	7	encourage	encourage	VERB
emaj-211	284	8	normative	normative	ADJ
emaj-211	284	9	isomorphism	isomorphism	NOUN
emaj-211	284	10	,	,	PUNCT
emaj-211	284	11	the	the	DET
emaj-211	284	12	role	role	NOUN
emaj-211	284	13	of	of	ADP
emaj-211	284	14	professional	professional	ADJ
emaj-211	284	15	accounting	accounting	NOUN
emaj-211	284	16	bodies	body	NOUN
emaj-211	284	17	,	,	PUNCT
emaj-211	284	18	other	other	ADJ
emaj-211	284	19	regulators	regulator	NOUN
emaj-211	284	20	,	,	PUNCT
emaj-211	284	21	researchers	researcher	NOUN
emaj-211	284	22	and	and	CCONJ
emaj-211	284	23	academics	academic	NOUN
emaj-211	284	24	must	must	AUX
emaj-211	284	25	play	play	VERB
emaj-211	284	26	strong	strong	ADJ
emaj-211	284	27	role	role	NOUN
emaj-211	284	28	which	which	PRON
emaj-211	284	29	seems	seem	VERB
emaj-211	284	30	to	to	PART
emaj-211	284	31	be	be	AUX
emaj-211	284	32	nonexisted	nonexiste	VERB
emaj-211	284	33	in	in	ADP
emaj-211	284	34	emerging	emerge	VERB
emaj-211	284	35	economy	economy	NOUN
emaj-211	284	36	like	like	ADP
emaj-211	284	37	bangladesh	bangladesh	NOUN
emaj-211	284	38	.	.	PUNCT
emaj-211	285	1	references	reference	NOUN
emaj-211	285	2	abdel	abdel	PROPN
emaj-211	285	3	-	-	PUNCT
emaj-211	285	4	kader	kader	PROPN
emaj-211	285	5	,	,	PUNCT
emaj-211	285	6	m.	m.	NOUN
emaj-211	285	7	and	and	CCONJ
emaj-211	285	8	luther	luther	PROPN
emaj-211	285	9	,	,	PUNCT
emaj-211	285	10	r.	r.	PROPN
emaj-211	285	11	(	(	PUNCT
emaj-211	285	12	2008	2008	NUM
emaj-211	285	13	)	)	PUNCT
emaj-211	285	14	,	,	PUNCT
emaj-211	285	15	‘	'	PUNCT
emaj-211	285	16	the	the	DET
emaj-211	285	17	impact	impact	NOUN
emaj-211	285	18	of	of	ADP
emaj-211	285	19	firm	firm	ADJ
emaj-211	285	20	characteristics	characteristic	NOUN
emaj-211	285	21	on	on	ADP
emaj-211	285	22	management	management	NOUN
emaj-211	285	23	accounting	accounting	NOUN
emaj-211	285	24	practices	practice	NOUN
emaj-211	285	25	:	:	PUNCT
emaj-211	285	26	a	a	DET
emaj-211	285	27	uk	uk	PROPN
emaj-211	285	28	-	-	PUNCT
emaj-211	285	29	based	base	VERB
emaj-211	285	30	empirical	empirical	ADJ
emaj-211	285	31	analysis	analysis	NOUN
emaj-211	285	32	’	'	PUNCT
emaj-211	285	33	,	,	PUNCT
emaj-211	285	34	the	the	DET
emaj-211	285	35	british	british	ADJ
emaj-211	285	36	accounting	accounting	PROPN
emaj-211	285	37	review	review	PROPN
emaj-211	285	38	,	,	PUNCT
emaj-211	285	39	vol	vol	NOUN
emaj-211	285	40	.	.	PROPN
emaj-211	285	41	40	40	NUM
emaj-211	285	42	,	,	PUNCT
emaj-211	285	43	no	no	INTJ
emaj-211	285	44	.	.	NOUN
emaj-211	285	45	1	1	NUM
emaj-211	285	46	,	,	PUNCT
emaj-211	285	47	2	2	NUM
emaj-211	285	48	-	-	SYM
emaj-211	285	49	27	27	NUM
emaj-211	285	50	.	.	PUNCT
emaj-211	286	1	abernethy	abernethy	ADJ
emaj-211	286	2	,	,	PUNCT
emaj-211	286	3	m.	m.	NOUN
emaj-211	286	4	a.	a.	PROPN
emaj-211	286	5	,	,	PUNCT
emaj-211	286	6	lillis	lillis	PROPN
emaj-211	286	7	,	,	PUNCT
emaj-211	286	8	a.	a.	NOUN
emaj-211	286	9	m.	m.	NOUN
emaj-211	286	10	,	,	PUNCT
emaj-211	286	11	brownell	brownell	PROPN
emaj-211	286	12	,	,	PUNCT
emaj-211	286	13	p.	p.	NOUN
emaj-211	286	14	and	and	CCONJ
emaj-211	286	15	carter	carter	PROPN
emaj-211	286	16	,	,	PUNCT
emaj-211	286	17	p.	p.	NOUN
emaj-211	286	18	(	(	PUNCT
emaj-211	286	19	2001	2001	NUM
emaj-211	286	20	)	)	PUNCT
emaj-211	286	21	,	,	PUNCT
emaj-211	286	22	‘	'	PUNCT
emaj-211	286	23	product	product	NOUN
emaj-211	286	24	diversity	diversity	NOUN
emaj-211	286	25	and	and	CCONJ
emaj-211	286	26	costing	cost	VERB
emaj-211	286	27	design	design	NOUN
emaj-211	286	28	:	:	PUNCT
emaj-211	286	29	field	field	NOUN
emaj-211	286	30	study	study	NOUN
emaj-211	286	31	evidence	evidence	NOUN
emaj-211	286	32	’	'	PUNCT
emaj-211	286	33	,	,	PUNCT
emaj-211	286	34	management	management	NOUN
emaj-211	286	35	accounting	accounting	NOUN
emaj-211	286	36	research	research	NOUN
emaj-211	286	37	,	,	PUNCT
emaj-211	286	38	vol	vol	NOUN
emaj-211	286	39	.	.	PROPN
emaj-211	286	40	12	12	NUM
emaj-211	286	41	,	,	PUNCT
emaj-211	286	42	no	no	INTJ
emaj-211	286	43	.	.	NOUN
emaj-211	286	44	3	3	NUM
emaj-211	286	45	,	,	PUNCT
emaj-211	286	46	261	261	NUM
emaj-211	286	47	-	-	SYM
emaj-211	286	48	280	280	NUM
emaj-211	286	49	.	.	PUNCT
emaj-211	287	1	albu	albu	PROPN
emaj-211	287	2	,	,	PUNCT
emaj-211	287	3	n.	n.	PROPN
emaj-211	287	4	and	and	CCONJ
emaj-211	287	5	albu	albu	PROPN
emaj-211	287	6	,	,	PUNCT
emaj-211	287	7	c.	c.	PROPN
emaj-211	287	8	n.	n.	PROPN
emaj-211	287	9	(	(	PUNCT
emaj-211	287	10	2012	2012	NUM
emaj-211	287	11	)	)	PUNCT
emaj-211	287	12	,	,	PUNCT
emaj-211	287	13	‘	'	PUNCT
emaj-211	287	14	factors	factor	NOUN
emaj-211	287	15	associated	associate	VERB
emaj-211	287	16	with	with	ADP
emaj-211	287	17	the	the	DET
emaj-211	287	18	adoption	adoption	NOUN
emaj-211	287	19	and	and	CCONJ
emaj-211	287	20	use	use	NOUN
emaj-211	287	21	of	of	ADP
emaj-211	287	22	management	management	NOUN
emaj-211	287	23	accounting	accounting	NOUN
emaj-211	287	24	techniques	technique	NOUN
emaj-211	287	25	in	in	ADP
emaj-211	287	26	developing	develop	VERB
emaj-211	287	27	countries	country	NOUN
emaj-211	287	28	:	:	PUNCT
emaj-211	287	29	the	the	DET
emaj-211	287	30	case	case	NOUN
emaj-211	287	31	of	of	ADP
emaj-211	287	32	romania	romania	PROPN
emaj-211	287	33	’	'	PUNCT
emaj-211	287	34	,	,	PUNCT
emaj-211	287	35	journal	journal	NOUN
emaj-211	287	36	of	of	ADP
emaj-211	287	37	international	international	PROPN
emaj-211	287	38	management	management	PROPN
emaj-211	287	39	&	&	CCONJ
emaj-211	287	40	accounting	accounting	PROPN
emaj-211	287	41	,	,	PUNCT
emaj-211	287	42	vol	vol	NOUN
emaj-211	287	43	.	.	PROPN
emaj-211	287	44	23	23	NUM
emaj-211	287	45	,	,	PUNCT
emaj-211	287	46	no	no	INTJ
emaj-211	287	47	.	.	NOUN
emaj-211	287	48	3	3	NUM
emaj-211	287	49	,	,	PUNCT
emaj-211	287	50	245276	245276	NUM
emaj-211	287	51	.	.	PUNCT
emaj-211	288	1	al	al	PROPN
emaj-211	288	2	-	-	PUNCT
emaj-211	288	3	omiri	omiri	PROPN
emaj-211	288	4	,	,	PUNCT
emaj-211	288	5	m.	m.	NOUN
emaj-211	288	6	and	and	CCONJ
emaj-211	288	7	drury	drury	PROPN
emaj-211	288	8	,	,	PUNCT
emaj-211	288	9	c.	c.	NOUN
emaj-211	288	10	(	(	PUNCT
emaj-211	288	11	2007	2007	NUM
emaj-211	288	12	)	)	PUNCT
emaj-211	288	13	,	,	PUNCT
emaj-211	288	14	‘	'	PUNCT
emaj-211	288	15	a	a	DET
emaj-211	288	16	survey	survey	NOUN
emaj-211	288	17	of	of	ADP
emaj-211	288	18	factors	factor	NOUN
emaj-211	288	19	influencing	influence	VERB
emaj-211	288	20	the	the	DET
emaj-211	288	21	choice	choice	NOUN
emaj-211	288	22	of	of	ADP
emaj-211	288	23	product	product	NOUN
emaj-211	288	24	costing	cost	VERB
emaj-211	288	25	systems	system	NOUN
emaj-211	288	26	in	in	ADP
emaj-211	288	27	uk	uk	PROPN
emaj-211	288	28	organizations	organization	NOUN
emaj-211	288	29	’	'	PUNCT
emaj-211	288	30	,	,	PUNCT
emaj-211	288	31	management	management	NOUN
emaj-211	288	32	accounting	accounting	NOUN
emaj-211	288	33	research	research	NOUN
emaj-211	288	34	,	,	PUNCT
emaj-211	288	35	vol	vol	NOUN
emaj-211	288	36	.	.	PROPN
emaj-211	288	37	18	18	NUM
emaj-211	288	38	,	,	PUNCT
emaj-211	288	39	no	no	INTJ
emaj-211	288	40	.	.	NOUN
emaj-211	288	41	4	4	NUM
emaj-211	288	42	,	,	PUNCT
emaj-211	288	43	399	399	NUM
emaj-211	288	44	-	-	SYM
emaj-211	288	45	424	424	NUM
emaj-211	288	46	.	.	PUNCT
emaj-211	288	47	bjornenak	bjornenak	NOUN
emaj-211	288	48	,	,	PUNCT
emaj-211	288	49	t.	t.	PROPN
emaj-211	288	50	(	(	PUNCT
emaj-211	288	51	1997	1997	NUM
emaj-211	288	52	)	)	PUNCT
emaj-211	288	53	,	,	PUNCT
emaj-211	288	54	‘	'	PUNCT
emaj-211	288	55	diffusion	diffusion	NOUN
emaj-211	288	56	and	and	CCONJ
emaj-211	288	57	accounting	accounting	NOUN
emaj-211	288	58	:	:	PUNCT
emaj-211	288	59	the	the	DET
emaj-211	288	60	case	case	NOUN
emaj-211	288	61	of	of	ADP
emaj-211	288	62	abc	abc	PROPN
emaj-211	288	63	in	in	ADP
emaj-211	288	64	norway	norway	PROPN
emaj-211	288	65	’	'	PUNCT
emaj-211	288	66	,	,	PUNCT
emaj-211	288	67	management	management	NOUN
emaj-211	288	68	accounting	accounting	NOUN
emaj-211	288	69	research	research	NOUN
emaj-211	288	70	,	,	PUNCT
emaj-211	288	71	vol	vol	NOUN
emaj-211	288	72	.	.	PROPN
emaj-211	288	73	8	8	NUM
emaj-211	288	74	,	,	PUNCT
emaj-211	288	75	no	no	INTJ
emaj-211	288	76	.	.	NOUN
emaj-211	288	77	1	1	NUM
emaj-211	288	78	,	,	PUNCT
emaj-211	288	79	3	3	NUM
emaj-211	288	80	-	-	SYM
emaj-211	288	81	17	17	NUM
emaj-211	288	82	.	.	PUNCT
emaj-211	289	1	booth	booth	NOUN
emaj-211	289	2	,	,	PUNCT
emaj-211	289	3	p.	p.	NOUN
emaj-211	289	4	and	and	CCONJ
emaj-211	289	5	giacobbe	giacobbe	NOUN
emaj-211	289	6	,	,	PUNCT
emaj-211	289	7	f.	f.	PROPN
emaj-211	289	8	(	(	PUNCT
emaj-211	289	9	1998	1998	NUM
emaj-211	289	10	)	)	PUNCT
emaj-211	289	11	,	,	PUNCT
emaj-211	289	12	‘	'	PUNCT
emaj-211	289	13	predicting	predict	VERB
emaj-211	289	14	the	the	DET
emaj-211	289	15	adoption	adoption	NOUN
emaj-211	289	16	of	of	ADP
emaj-211	289	17	activity	activity	NOUN
emaj-211	289	18	-	-	PUNCT
emaj-211	289	19	based	base	VERB
emaj-211	289	20	costing	costing	NOUN
emaj-211	289	21	in	in	ADP
emaj-211	289	22	australian	australian	ADJ
emaj-211	289	23	manufacturing	manufacturing	NOUN
emaj-211	289	24	firms	firm	NOUN
emaj-211	289	25	’	'	PUNCT
emaj-211	289	26	paper	paper	NOUN
emaj-211	289	27	presented	present	VERB
emaj-211	289	28	at	at	ADP
emaj-211	289	29	the	the	DET
emaj-211	289	30	21st	21st	ADJ
emaj-211	289	31	annual	annual	ADJ
emaj-211	289	32	congress	congress	NOUN
emaj-211	289	33	of	of	ADP
emaj-211	289	34	the	the	DET
emaj-211	289	35	european	european	PROPN
emaj-211	289	36	accounting	accounting	PROPN
emaj-211	289	37	association	association	PROPN
emaj-211	289	38	,	,	PUNCT
emaj-211	289	39	antwerp	antwerp	PROPN
emaj-211	289	40	,	,	PUNCT
emaj-211	289	41	belgium	belgium	PROPN
emaj-211	289	42	.	.	PUNCT
emaj-211	289	43	april	april	PROPN
emaj-211	289	44	.	.	PUNCT
emaj-211	290	1	brierley	brierley	PROPN
emaj-211	290	2	,	,	PUNCT
emaj-211	290	3	j.	j.	PROPN
emaj-211	290	4	a.	a.	PROPN
emaj-211	290	5	,	,	PUNCT
emaj-211	290	6	cowton	cowton	PROPN
emaj-211	290	7	,	,	PUNCT
emaj-211	290	8	c.	c.	PROPN
emaj-211	290	9	j.	j.	PROPN
emaj-211	290	10	and	and	CCONJ
emaj-211	290	11	drury	drury	PROPN
emaj-211	290	12	,	,	PUNCT
emaj-211	290	13	c.	c.	NOUN
emaj-211	290	14	(	(	PUNCT
emaj-211	290	15	2001	2001	NUM
emaj-211	290	16	)	)	PUNCT
emaj-211	290	17	,	,	PUNCT
emaj-211	290	18	‘	'	PUNCT
emaj-211	290	19	research	research	NOUN
emaj-211	290	20	into	into	ADP
emaj-211	290	21	product	product	NOUN
emaj-211	290	22	costing	cost	VERB
emaj-211	290	23	practice	practice	NOUN
emaj-211	290	24	:	:	PUNCT
emaj-211	290	25	a	a	DET
emaj-211	290	26	european	european	PROPN
emaj-211	290	27	perspective	perspective	NOUN
emaj-211	290	28	’	'	PUNCT
emaj-211	290	29	,	,	PUNCT
emaj-211	290	30	the	the	DET
emaj-211	290	31	european	european	PROPN
emaj-211	290	32	accounting	accounting	PROPN
emaj-211	290	33	review	review	PROPN
emaj-211	290	34	,	,	PUNCT
emaj-211	290	35	vol	vol	NOUN
emaj-211	290	36	.	.	PROPN
emaj-211	290	37	10	10	NUM
emaj-211	290	38	,	,	PUNCT
emaj-211	290	39	no	no	INTJ
emaj-211	290	40	.	.	NOUN
emaj-211	290	41	2	2	NUM
emaj-211	290	42	,	,	PUNCT
emaj-211	290	43	215	215	NUM
emaj-211	290	44	-	-	SYM
emaj-211	290	45	256	256	NUM
emaj-211	290	46	.	.	PUNCT
emaj-211	291	1	volume	volume	NOUN
emaj-211	291	2	11	11	NUM
emaj-211	291	3	no	no	DET
emaj-211	291	4	1	1	NUM
emaj-211	291	5	(	(	PUNCT
emaj-211	291	6	2021	2021	NUM
emaj-211	291	7	)	)	PUNCT
emaj-211	291	8	|	|	ADV
emaj-211	291	9	issn	issn	VERB
emaj-211	291	10	2158	2158	NUM
emaj-211	291	11	-	-	SYM
emaj-211	291	12	8708	8708	NUM
emaj-211	291	13	(	(	PUNCT
emaj-211	291	14	online	online	NOUN
emaj-211	291	15	)	)	PUNCT
emaj-211	291	16	|	|	ADV
emaj-211	291	17	doi	doi	X
emaj-211	291	18	10.5195	10.5195	NUM
emaj-211	291	19	/	/	SYM
emaj-211	291	20	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	292	1	|	|	ADV
emaj-211	292	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	292	3	nikhil	nikhil	PROPN
emaj-211	292	4	chandra	chandra	PROPN
emaj-211	292	5	shil	shil	PROPN
emaj-211	292	6	,	,	PUNCT
emaj-211	292	7	mahfuzul	mahfuzul	ADJ
emaj-211	292	8	hoque	hoque	NOUN
emaj-211	292	9	,	,	PUNCT
emaj-211	292	10	mahmuda	mahmuda	NOUN
emaj-211	292	11	akter	akter	NOUN
emaj-211	292	12	emerging	emerge	VERB
emaj-211	292	13	markets	market	NOUN
emaj-211	292	14	journal	journal	NOUN
emaj-211	292	15	|	|	ADV
emaj-211	292	16	p	p	NOUN
emaj-211	292	17	a	a	DET
emaj-211	292	18	g	g	NOUN
emaj-211	292	19	e	e	NOUN
emaj-211	292	20	1	1	NUM
emaj-211	292	21	1	1	NUM
emaj-211	292	22	bruns	brun	NOUN
emaj-211	292	23	,	,	PUNCT
emaj-211	292	24	w.	w.	PROPN
emaj-211	292	25	j.	j.	PROPN
emaj-211	292	26	jr	jr	PROPN
emaj-211	292	27	.	.	PROPN
emaj-211	293	1	(	(	PUNCT
emaj-211	293	2	1987	1987	NUM
emaj-211	293	3	)	)	PUNCT
emaj-211	293	4	,	,	PUNCT
emaj-211	293	5	“	"	PUNCT
emaj-211	293	6	a	a	DET
emaj-211	293	7	field	field	NOUN
emaj-211	293	8	study	study	NOUN
emaj-211	293	9	of	of	ADP
emaj-211	293	10	an	an	DET
emaj-211	293	11	attempt	attempt	NOUN
emaj-211	293	12	to	to	PART
emaj-211	293	13	change	change	VERB
emaj-211	293	14	and	and	CCONJ
emaj-211	293	15	embedded	embed	VERB
emaj-211	293	16	cost	cost	NOUN
emaj-211	293	17	accounting	accounting	NOUN
emaj-211	293	18	system	system	NOUN
emaj-211	293	19	”	"	PUNCT
emaj-211	293	20	,	,	PUNCT
emaj-211	293	21	bruns	brun	NOUN
emaj-211	293	22	,	,	PUNCT
emaj-211	293	23	w.	w.	PROPN
emaj-211	293	24	j.	j.	PROPN
emaj-211	293	25	jr	jr	PROPN
emaj-211	293	26	.	.	PROPN
emaj-211	293	27	and	and	CCONJ
emaj-211	293	28	kaplan	kaplan	PROPN
emaj-211	293	29	,	,	PUNCT
emaj-211	293	30	r.	r.	PROPN
emaj-211	293	31	s.	s.	PROPN
emaj-211	293	32	(	(	PUNCT
emaj-211	293	33	eds	eds	PROPN
emaj-211	293	34	.	.	PUNCT
emaj-211	293	35	)	)	PUNCT
emaj-211	293	36	,	,	PUNCT
emaj-211	293	37	accounting	accounting	NOUN
emaj-211	293	38	and	and	CCONJ
emaj-211	293	39	management	management	NOUN
emaj-211	293	40	:	:	PUNCT
emaj-211	293	41	field	field	NOUN
emaj-211	293	42	study	study	NOUN
emaj-211	293	43	perspectives	perspective	NOUN
emaj-211	293	44	,	,	PUNCT
emaj-211	293	45	harvard	harvard	PROPN
emaj-211	293	46	business	business	PROPN
emaj-211	293	47	school	school	PROPN
emaj-211	293	48	press	press	NOUN
emaj-211	293	49	,	,	PUNCT
emaj-211	293	50	97118	97118	NUM
emaj-211	293	51	.	.	PUNCT
emaj-211	294	1	chenhall	chenhall	PROPN
emaj-211	294	2	,	,	PUNCT
emaj-211	294	3	r.	r.	PROPN
emaj-211	294	4	h.	h.	PROPN
emaj-211	294	5	(	(	PUNCT
emaj-211	294	6	2003	2003	NUM
emaj-211	294	7	)	)	PUNCT
emaj-211	294	8	,	,	PUNCT
emaj-211	294	9	‘	'	PUNCT
emaj-211	294	10	management	management	NOUN
emaj-211	294	11	control	control	NOUN
emaj-211	294	12	systems	system	NOUN
emaj-211	294	13	design	design	NOUN
emaj-211	294	14	within	within	ADP
emaj-211	294	15	its	its	PRON
emaj-211	294	16	organizational	organizational	ADJ
emaj-211	294	17	context	context	NOUN
emaj-211	294	18	:	:	PUNCT
emaj-211	294	19	findings	finding	NOUN
emaj-211	294	20	from	from	ADP
emaj-211	294	21	contingency	contingency	NOUN
emaj-211	294	22	-	-	PUNCT
emaj-211	294	23	based	base	VERB
emaj-211	294	24	research	research	NOUN
emaj-211	294	25	and	and	CCONJ
emaj-211	294	26	direction	direction	NOUN
emaj-211	294	27	for	for	ADP
emaj-211	294	28	the	the	DET
emaj-211	294	29	future	future	NOUN
emaj-211	294	30	’	'	PUNCT
emaj-211	294	31	,	,	PUNCT
emaj-211	294	32	accounting	accounting	NOUN
emaj-211	294	33	,	,	PUNCT
emaj-211	294	34	organizations	organization	NOUN
emaj-211	294	35	and	and	CCONJ
emaj-211	294	36	society	society	NOUN
emaj-211	294	37	,	,	PUNCT
emaj-211	294	38	vol	vol	NOUN
emaj-211	294	39	.	.	PROPN
emaj-211	294	40	28	28	NUM
emaj-211	294	41	,	,	PUNCT
emaj-211	294	42	no	no	INTJ
emaj-211	294	43	.	.	NOUN
emaj-211	295	1	2	2	NUM
emaj-211	295	2	-	-	SYM
emaj-211	295	3	3	3	NUM
emaj-211	295	4	,	,	PUNCT
emaj-211	295	5	127168	127168	NUM
emaj-211	295	6	.	.	PUNCT
emaj-211	296	1	clarke	clarke	PROPN
emaj-211	296	2	,	,	PUNCT
emaj-211	296	3	p.	p.	PROPN
emaj-211	296	4	j.	j.	PROPN
emaj-211	296	5	,	,	PUNCT
emaj-211	296	6	thorley	thorley	PROPN
emaj-211	296	7	hill	hill	PROPN
emaj-211	296	8	,	,	PUNCT
emaj-211	296	9	n.	n.	PROPN
emaj-211	296	10	and	and	CCONJ
emaj-211	296	11	stevens	stevens	PROPN
emaj-211	296	12	,	,	PUNCT
emaj-211	296	13	k.	k.	PROPN
emaj-211	296	14	(	(	PUNCT
emaj-211	296	15	1999	1999	NUM
emaj-211	296	16	)	)	PUNCT
emaj-211	296	17	,	,	PUNCT
emaj-211	296	18	‘	'	PUNCT
emaj-211	296	19	activity	activity	NOUN
emaj-211	296	20	-	-	PUNCT
emaj-211	296	21	based	base	VERB
emaj-211	296	22	costing	costing	NOUN
emaj-211	296	23	in	in	ADP
emaj-211	296	24	ireland	ireland	PROPN
emaj-211	296	25	:	:	PUNCT
emaj-211	296	26	barriers	barrier	NOUN
emaj-211	296	27	to	to	ADP
emaj-211	296	28	,	,	PUNCT
emaj-211	296	29	and	and	CCONJ
emaj-211	296	30	opportunities	opportunity	NOUN
emaj-211	296	31	for	for	ADP
emaj-211	296	32	change	change	NOUN
emaj-211	296	33	’	'	PUNCT
emaj-211	296	34	,	,	PUNCT
emaj-211	296	35	critical	critical	ADJ
emaj-211	296	36	perspectives	perspective	NOUN
emaj-211	296	37	in	in	ADP
emaj-211	296	38	accounting	accounting	NOUN
emaj-211	296	39	,	,	PUNCT
emaj-211	296	40	vol	vol	NOUN
emaj-211	296	41	.	.	PROPN
emaj-211	297	1	10	10	NUM
emaj-211	297	2	,	,	PUNCT
emaj-211	297	3	no	no	INTJ
emaj-211	297	4	.	.	NOUN
emaj-211	297	5	4	4	NUM
emaj-211	297	6	,	,	PUNCT
emaj-211	297	7	443468	443468	NUM
emaj-211	297	8	.	.	PUNCT
emaj-211	298	1	cooper	cooper	PROPN
emaj-211	298	2	,	,	PUNCT
emaj-211	298	3	r.	r.	PROPN
emaj-211	298	4	and	and	CCONJ
emaj-211	298	5	kaplan	kaplan	PROPN
emaj-211	298	6	,	,	PUNCT
emaj-211	298	7	r.	r.	PROPN
emaj-211	298	8	s.	s.	PROPN
emaj-211	298	9	(	(	PUNCT
emaj-211	298	10	1992	1992	NUM
emaj-211	298	11	)	)	PUNCT
emaj-211	298	12	,	,	PUNCT
emaj-211	298	13	‘	'	PUNCT
emaj-211	298	14	activity	activity	NOUN
emaj-211	298	15	-	-	PUNCT
emaj-211	298	16	based	base	VERB
emaj-211	298	17	systems	system	NOUN
emaj-211	298	18	:	:	PUNCT
emaj-211	298	19	measuring	measure	VERB
emaj-211	298	20	the	the	DET
emaj-211	298	21	costs	cost	NOUN
emaj-211	298	22	of	of	ADP
emaj-211	298	23	resource	resource	NOUN
emaj-211	298	24	usage	usage	NOUN
emaj-211	298	25	’	'	PUNCT
emaj-211	298	26	,	,	PUNCT
emaj-211	298	27	accounting	account	VERB
emaj-211	298	28	horizon	horizon	NOUN
emaj-211	298	29	,	,	PUNCT
emaj-211	298	30	vol	vol	NOUN
emaj-211	298	31	.	.	PROPN
emaj-211	298	32	6	6	NUM
emaj-211	298	33	,	,	PUNCT
emaj-211	298	34	no	no	INTJ
emaj-211	298	35	.	.	NOUN
emaj-211	298	36	3	3	NUM
emaj-211	298	37	,	,	PUNCT
emaj-211	298	38	1	1	NUM
emaj-211	298	39	-	-	SYM
emaj-211	298	40	13	13	NUM
emaj-211	298	41	.	.	PUNCT
emaj-211	299	1	cooper	cooper	PROPN
emaj-211	299	2	r.	r.	PROPN
emaj-211	299	3	(	(	PUNCT
emaj-211	299	4	1988	1988	NUM
emaj-211	299	5	)	)	PUNCT
emaj-211	299	6	,	,	PUNCT
emaj-211	299	7	‘	'	PUNCT
emaj-211	299	8	the	the	DET
emaj-211	299	9	rise	rise	NOUN
emaj-211	299	10	of	of	ADP
emaj-211	299	11	activity	activity	NOUN
emaj-211	299	12	-	-	PUNCT
emaj-211	299	13	based	base	VERB
emaj-211	299	14	costing	cost	VERB
emaj-211	299	15	part	part	NOUN
emaj-211	299	16	two	two	NUM
emaj-211	299	17	:	:	PUNCT
emaj-211	299	18	when	when	SCONJ
emaj-211	299	19	do	do	AUX
emaj-211	299	20	i	i	PRON
emaj-211	299	21	need	need	VERB
emaj-211	299	22	an	an	DET
emaj-211	299	23	activitybased	activitybase	VERB
emaj-211	299	24	cost	cost	NOUN
emaj-211	299	25	system	system	NOUN
emaj-211	299	26	?	?	PUNCT
emaj-211	299	27	’	'	PUNCT
emaj-211	299	28	journal	journal	NOUN
emaj-211	299	29	of	of	ADP
emaj-211	299	30	cost	cost	NOUN
emaj-211	299	31	management	management	NOUN
emaj-211	299	32	,	,	PUNCT
emaj-211	299	33	fall	fall	NOUN
emaj-211	299	34	,	,	PUNCT
emaj-211	299	35	41	41	NUM
emaj-211	299	36	-	-	SYM
emaj-211	299	37	48	48	NUM
emaj-211	299	38	.	.	PUNCT
emaj-211	300	1	davila	davila	PROPN
emaj-211	300	2	,	,	PUNCT
emaj-211	300	3	t.	t.	PROPN
emaj-211	300	4	(	(	PUNCT
emaj-211	300	5	2005	2005	NUM
emaj-211	300	6	)	)	PUNCT
emaj-211	300	7	,	,	PUNCT
emaj-211	300	8	‘	'	PUNCT
emaj-211	300	9	an	an	DET
emaj-211	300	10	exploratory	exploratory	ADJ
emaj-211	300	11	study	study	NOUN
emaj-211	300	12	on	on	ADP
emaj-211	300	13	the	the	DET
emaj-211	300	14	emergence	emergence	NOUN
emaj-211	300	15	of	of	ADP
emaj-211	300	16	management	management	NOUN
emaj-211	300	17	control	control	NOUN
emaj-211	300	18	systems	system	NOUN
emaj-211	300	19	:	:	PUNCT
emaj-211	300	20	formalizing	formalize	VERB
emaj-211	300	21	human	human	ADJ
emaj-211	300	22	resources	resource	NOUN
emaj-211	300	23	in	in	ADP
emaj-211	300	24	small	small	ADJ
emaj-211	300	25	growing	grow	VERB
emaj-211	300	26	firms	firm	NOUN
emaj-211	300	27	’	'	PUNCT
emaj-211	300	28	,	,	PUNCT
emaj-211	300	29	accounting	accounting	NOUN
emaj-211	300	30	,	,	PUNCT
emaj-211	300	31	organizations	organization	NOUN
emaj-211	300	32	and	and	CCONJ
emaj-211	300	33	society	society	NOUN
emaj-211	300	34	,	,	PUNCT
emaj-211	300	35	vol	vol	NOUN
emaj-211	300	36	.	.	PROPN
emaj-211	300	37	30	30	NUM
emaj-211	300	38	,	,	PUNCT
emaj-211	300	39	no	no	INTJ
emaj-211	300	40	.	.	NOUN
emaj-211	300	41	1	1	NUM
emaj-211	300	42	,	,	PUNCT
emaj-211	300	43	223	223	NUM
emaj-211	300	44	-	-	SYM
emaj-211	300	45	48	48	NUM
emaj-211	300	46	.	.	PUNCT
emaj-211	301	1	dimaggio	dimaggio	PROPN
emaj-211	301	2	,	,	PUNCT
emaj-211	301	3	p.	p.	PROPN
emaj-211	301	4	j.	j.	PROPN
emaj-211	301	5	and	and	CCONJ
emaj-211	301	6	powell	powell	PROPN
emaj-211	301	7	,	,	PUNCT
emaj-211	301	8	w.	w.	PROPN
emaj-211	301	9	w.	w.	PROPN
emaj-211	301	10	(	(	PUNCT
emaj-211	301	11	1983	1983	NUM
emaj-211	301	12	)	)	PUNCT
emaj-211	301	13	,	,	PUNCT
emaj-211	301	14	‘	'	PUNCT
emaj-211	301	15	the	the	DET
emaj-211	301	16	iron	iron	NOUN
emaj-211	301	17	cage	cage	NOUN
emaj-211	301	18	revisited	revisit	VERB
emaj-211	301	19	:	:	PUNCT
emaj-211	301	20	institutional	institutional	ADJ
emaj-211	301	21	isomorphism	isomorphism	NOUN
emaj-211	301	22	and	and	CCONJ
emaj-211	301	23	collective	collective	ADJ
emaj-211	301	24	rationality	rationality	NOUN
emaj-211	301	25	in	in	ADP
emaj-211	301	26	organizational	organizational	ADJ
emaj-211	301	27	fields	field	NOUN
emaj-211	301	28	’	'	PUNCT
emaj-211	301	29	,	,	PUNCT
emaj-211	301	30	american	american	ADJ
emaj-211	301	31	sociological	sociological	ADJ
emaj-211	301	32	review	review	PROPN
emaj-211	301	33	,	,	PUNCT
emaj-211	301	34	vol	vol	NOUN
emaj-211	301	35	.	.	PROPN
emaj-211	301	36	48	48	NUM
emaj-211	301	37	,	,	PUNCT
emaj-211	301	38	no	no	INTJ
emaj-211	301	39	.	.	NOUN
emaj-211	301	40	2	2	NUM
emaj-211	301	41	,	,	PUNCT
emaj-211	301	42	147–160	147–160	NUM
emaj-211	301	43	.	.	PUNCT
emaj-211	301	44	drury	drury	PROPN
emaj-211	301	45	,	,	PUNCT
emaj-211	301	46	c.	c.	NOUN
emaj-211	301	47	and	and	CCONJ
emaj-211	301	48	tayles	tayle	NOUN
emaj-211	301	49	,	,	PUNCT
emaj-211	301	50	m.	m.	NOUN
emaj-211	301	51	(	(	PUNCT
emaj-211	301	52	2005	2005	NUM
emaj-211	301	53	)	)	PUNCT
emaj-211	301	54	,	,	PUNCT
emaj-211	301	55	‘	'	PUNCT
emaj-211	301	56	explicating	explicate	VERB
emaj-211	301	57	the	the	DET
emaj-211	301	58	design	design	NOUN
emaj-211	301	59	of	of	ADP
emaj-211	301	60	overhead	overhead	ADJ
emaj-211	301	61	absorption	absorption	NOUN
emaj-211	301	62	procedures	procedure	NOUN
emaj-211	301	63	in	in	ADP
emaj-211	301	64	uk	uk	PROPN
emaj-211	301	65	organizations	organization	NOUN
emaj-211	301	66	’	'	PUNCT
emaj-211	301	67	,	,	PUNCT
emaj-211	301	68	british	british	ADJ
emaj-211	301	69	accounting	accounting	PROPN
emaj-211	301	70	review	review	PROPN
emaj-211	301	71	,	,	PUNCT
emaj-211	301	72	vol	vol	NOUN
emaj-211	301	73	.	.	PROPN
emaj-211	301	74	37	37	NUM
emaj-211	301	75	,	,	PUNCT
emaj-211	301	76	no	no	INTJ
emaj-211	301	77	.	.	NOUN
emaj-211	301	78	1	1	NUM
emaj-211	301	79	,	,	PUNCT
emaj-211	301	80	47	47	NUM
emaj-211	301	81	-	-	SYM
emaj-211	301	82	84	84	NUM
emaj-211	301	83	.	.	PUNCT
emaj-211	302	1	estrin	estrin	NOUN
emaj-211	302	2	,	,	PUNCT
emaj-211	302	3	t.	t.	PROPN
emaj-211	302	4	l.	l.	PROPN
emaj-211	302	5	,	,	PUNCT
emaj-211	302	6	kantor	kantor	PROPN
emaj-211	302	7	,	,	PUNCT
emaj-211	302	8	j.	j.	PROPN
emaj-211	302	9	and	and	CCONJ
emaj-211	302	10	albers	albers	PROPN
emaj-211	302	11	,	,	PUNCT
emaj-211	302	12	d.	d.	PROPN
emaj-211	302	13	(	(	PUNCT
emaj-211	302	14	1994	1994	NUM
emaj-211	302	15	)	)	PUNCT
emaj-211	302	16	,	,	PUNCT
emaj-211	302	17	‘	'	PUNCT
emaj-211	302	18	is	be	AUX
emaj-211	302	19	abc	abc	PROPN
emaj-211	302	20	suitable	suitable	ADJ
emaj-211	302	21	for	for	ADP
emaj-211	302	22	your	your	PRON
emaj-211	302	23	company	company	NOUN
emaj-211	302	24	?	?	PUNCT
emaj-211	302	25	’	'	PUNCT
emaj-211	302	26	management	management	NOUN
emaj-211	302	27	accounting	accounting	NOUN
emaj-211	302	28	,	,	PUNCT
emaj-211	302	29	vol	vol	NOUN
emaj-211	302	30	.	.	PROPN
emaj-211	302	31	75	75	NUM
emaj-211	302	32	,	,	PUNCT
emaj-211	302	33	no	no	INTJ
emaj-211	302	34	.	.	NOUN
emaj-211	302	35	10	10	NUM
emaj-211	302	36	,	,	PUNCT
emaj-211	302	37	40	40	NUM
emaj-211	302	38	-	-	SYM
emaj-211	302	39	45	45	NUM
emaj-211	302	40	.	.	PUNCT
emaj-211	303	1	fullerton	fullerton	PROPN
emaj-211	303	2	,	,	PUNCT
emaj-211	303	3	r.	r.	PROPN
emaj-211	303	4	r.	r.	PROPN
emaj-211	303	5	and	and	CCONJ
emaj-211	303	6	mcwatters	mcwatter	NOUN
emaj-211	303	7	,	,	PUNCT
emaj-211	303	8	c.	c.	PROPN
emaj-211	303	9	s.	s.	PROPN
emaj-211	303	10	(	(	PUNCT
emaj-211	303	11	2002	2002	NUM
emaj-211	303	12	)	)	PUNCT
emaj-211	303	13	,	,	PUNCT
emaj-211	303	14	‘	'	PUNCT
emaj-211	303	15	the	the	DET
emaj-211	303	16	role	role	NOUN
emaj-211	303	17	of	of	ADP
emaj-211	303	18	performance	performance	NOUN
emaj-211	303	19	measures	measure	NOUN
emaj-211	303	20	and	and	CCONJ
emaj-211	303	21	incentive	incentive	NOUN
emaj-211	303	22	systems	system	NOUN
emaj-211	303	23	in	in	ADP
emaj-211	303	24	relations	relation	NOUN
emaj-211	303	25	to	to	ADP
emaj-211	303	26	the	the	DET
emaj-211	303	27	degree	degree	NOUN
emaj-211	303	28	of	of	ADP
emaj-211	303	29	jit	jit	PROPN
emaj-211	303	30	implementation	implementation	NOUN
emaj-211	303	31	’	'	PUNCT
emaj-211	303	32	,	,	PUNCT
emaj-211	303	33	accounting	accounting	NOUN
emaj-211	303	34	,	,	PUNCT
emaj-211	303	35	organizations	organization	NOUN
emaj-211	303	36	and	and	CCONJ
emaj-211	303	37	society	society	NOUN
emaj-211	303	38	,	,	PUNCT
emaj-211	303	39	vol	vol	NOUN
emaj-211	303	40	.	.	PROPN
emaj-211	303	41	27	27	NUM
emaj-211	303	42	,	,	PUNCT
emaj-211	303	43	no	no	INTJ
emaj-211	303	44	.	.	NOUN
emaj-211	303	45	8	8	NUM
emaj-211	303	46	,	,	PUNCT
emaj-211	303	47	711	711	NUM
emaj-211	303	48	-	-	SYM
emaj-211	303	49	735	735	NUM
emaj-211	303	50	.	.	PUNCT
emaj-211	304	1	gosselin	gosselin	PROPN
emaj-211	304	2	,	,	PUNCT
emaj-211	304	3	m.	m.	NOUN
emaj-211	304	4	(	(	PUNCT
emaj-211	304	5	1997	1997	NUM
emaj-211	304	6	)	)	PUNCT
emaj-211	304	7	,	,	PUNCT
emaj-211	304	8	‘	'	PUNCT
emaj-211	304	9	the	the	DET
emaj-211	304	10	effect	effect	NOUN
emaj-211	304	11	of	of	ADP
emaj-211	304	12	strategy	strategy	NOUN
emaj-211	304	13	and	and	CCONJ
emaj-211	304	14	organizational	organizational	ADJ
emaj-211	304	15	structure	structure	NOUN
emaj-211	304	16	on	on	ADP
emaj-211	304	17	the	the	DET
emaj-211	304	18	adoption	adoption	NOUN
emaj-211	304	19	and	and	CCONJ
emaj-211	304	20	implementation	implementation	NOUN
emaj-211	304	21	of	of	ADP
emaj-211	304	22	activity	activity	NOUN
emaj-211	304	23	-	-	PUNCT
emaj-211	304	24	based	base	VERB
emaj-211	304	25	costing	costing	NOUN
emaj-211	304	26	’	'	PUNCT
emaj-211	304	27	,	,	PUNCT
emaj-211	304	28	accounting	accounting	NOUN
emaj-211	304	29	,	,	PUNCT
emaj-211	304	30	organizations	organization	NOUN
emaj-211	304	31	and	and	CCONJ
emaj-211	304	32	society	society	NOUN
emaj-211	304	33	,	,	PUNCT
emaj-211	304	34	vol	vol	NOUN
emaj-211	304	35	.	.	PROPN
emaj-211	304	36	22	22	NUM
emaj-211	304	37	,	,	PUNCT
emaj-211	304	38	no	no	INTJ
emaj-211	304	39	.	.	NOUN
emaj-211	304	40	2	2	NUM
emaj-211	304	41	,	,	PUNCT
emaj-211	304	42	105	105	NUM
emaj-211	304	43	-	-	SYM
emaj-211	304	44	122	122	NUM
emaj-211	304	45	.	.	PUNCT
emaj-211	305	1	haldma	haldma	PROPN
emaj-211	305	2	,	,	PUNCT
emaj-211	305	3	t.	t.	PROPN
emaj-211	305	4	and	and	CCONJ
emaj-211	305	5	lääts	lääts	PROPN
emaj-211	305	6	,	,	PUNCT
emaj-211	305	7	k.	k.	PROPN
emaj-211	305	8	(	(	PUNCT
emaj-211	305	9	2002	2002	NUM
emaj-211	305	10	)	)	PUNCT
emaj-211	305	11	,	,	PUNCT
emaj-211	305	12	‘	'	PUNCT
emaj-211	305	13	contingencies	contingency	NOUN
emaj-211	305	14	influencing	influence	VERB
emaj-211	305	15	the	the	DET
emaj-211	305	16	management	management	NOUN
emaj-211	305	17	accounting	accounting	NOUN
emaj-211	305	18	practices	practice	NOUN
emaj-211	305	19	of	of	ADP
emaj-211	305	20	estonian	estonian	ADJ
emaj-211	305	21	manufacturing	manufacturing	NOUN
emaj-211	305	22	companies	company	NOUN
emaj-211	305	23	’	'	PUNCT
emaj-211	305	24	,	,	PUNCT
emaj-211	305	25	management	management	NOUN
emaj-211	305	26	accounting	accounting	NOUN
emaj-211	305	27	research	research	NOUN
emaj-211	305	28	,	,	PUNCT
emaj-211	305	29	vol	vol	NOUN
emaj-211	305	30	.	.	PROPN
emaj-211	305	31	13	13	NUM
emaj-211	305	32	,	,	PUNCT
emaj-211	305	33	no	no	INTJ
emaj-211	305	34	.	.	NOUN
emaj-211	305	35	2	2	NUM
emaj-211	305	36	,	,	PUNCT
emaj-211	305	37	379	379	NUM
emaj-211	305	38	-	-	SYM
emaj-211	305	39	400	400	NUM
emaj-211	305	40	.	.	PUNCT
emaj-211	306	1	hannan	hannan	PROPN
emaj-211	306	2	,	,	PUNCT
emaj-211	306	3	m.	m.	NOUN
emaj-211	306	4	t.	t.	PROPN
emaj-211	306	5	and	and	CCONJ
emaj-211	306	6	freeman	freeman	PROPN
emaj-211	306	7	,	,	PUNCT
emaj-211	306	8	j.	j.	PROPN
emaj-211	306	9	(	(	PUNCT
emaj-211	306	10	1989	1989	NUM
emaj-211	306	11	)	)	PUNCT
emaj-211	306	12	,	,	PUNCT
emaj-211	306	13	organizational	organizational	ADJ
emaj-211	306	14	ecology	ecology	NOUN
emaj-211	306	15	,	,	PUNCT
emaj-211	306	16	harvard	harvard	PROPN
emaj-211	306	17	university	university	PROPN
emaj-211	306	18	press	press	PROPN
emaj-211	306	19	,	,	PUNCT
emaj-211	306	20	cambridge	cambridge	PROPN
emaj-211	306	21	,	,	PUNCT
emaj-211	306	22	ma	ma	PROPN
emaj-211	306	23	.	.	PROPN
emaj-211	306	24	hoque	hoque	PROPN
emaj-211	306	25	,	,	PUNCT
emaj-211	306	26	z.	z.	PROPN
emaj-211	306	27	(	(	PUNCT
emaj-211	306	28	2008	2008	NUM
emaj-211	306	29	)	)	PUNCT
emaj-211	306	30	.	.	PUNCT
emaj-211	307	1	predicting	predict	VERB
emaj-211	307	2	change	change	NOUN
emaj-211	307	3	in	in	ADP
emaj-211	307	4	management	management	NOUN
emaj-211	307	5	accounting	accounting	NOUN
emaj-211	307	6	and	and	CCONJ
emaj-211	307	7	control	control	NOUN
emaj-211	307	8	systems	system	NOUN
emaj-211	307	9	:	:	PUNCT
emaj-211	307	10	additional	additional	ADJ
emaj-211	307	11	evidence	evidence	NOUN
emaj-211	307	12	from	from	ADP
emaj-211	307	13	australia	australia	PROPN
emaj-211	307	14	(	(	PUNCT
emaj-211	307	15	july	july	PROPN
emaj-211	307	16	15	15	NUM
emaj-211	307	17	,	,	PUNCT
emaj-211	307	18	2008	2008	NUM
emaj-211	307	19	)	)	PUNCT
emaj-211	307	20	.	.	PUNCT
emaj-211	308	1	social	social	ADJ
emaj-211	308	2	science	science	PROPN
emaj-211	308	3	research	research	NOUN
emaj-211	308	4	network	network	NOUN
emaj-211	308	5	,	,	PUNCT
emaj-211	308	6	available	available	ADJ
emaj-211	308	7	at	at	ADP
emaj-211	308	8	https://ssrn.com/abstract=1160125	https://ssrn.com/abstract=1160125	PROPN
emaj-211	308	9	international	international	PROPN
emaj-211	308	10	federation	federation	PROPN
emaj-211	308	11	of	of	ADP
emaj-211	308	12	accountants	accountant	NOUN
emaj-211	308	13	(	(	PUNCT
emaj-211	308	14	ifac	ifac	NOUN
emaj-211	308	15	)	)	PUNCT
emaj-211	308	16	(	(	PUNCT
emaj-211	308	17	1998	1998	NUM
emaj-211	308	18	)	)	PUNCT
emaj-211	308	19	,	,	PUNCT
emaj-211	308	20	international	international	ADJ
emaj-211	308	21	management	management	NOUN
emaj-211	308	22	accounting	accounting	NOUN
emaj-211	308	23	practice	practice	NOUN
emaj-211	308	24	statement	statement	NOUN
emaj-211	308	25	:	:	PUNCT
emaj-211	308	26	management	management	NOUN
emaj-211	308	27	accounting	accounting	NOUN
emaj-211	308	28	concepts	concept	NOUN
emaj-211	308	29	,	,	PUNCT
emaj-211	308	30	new	new	PROPN
emaj-211	308	31	york	york	PROPN
emaj-211	308	32	.	.	PUNCT
emaj-211	309	1	ittner	ittner	PROPN
emaj-211	309	2	,	,	PUNCT
emaj-211	309	3	c.	c.	PROPN
emaj-211	309	4	d.	d.	PROPN
emaj-211	309	5	and	and	CCONJ
emaj-211	309	6	larcker	larcker	PROPN
emaj-211	309	7	,	,	PUNCT
emaj-211	309	8	d.	d.	PROPN
emaj-211	309	9	f.	f.	PROPN
emaj-211	309	10	(	(	PUNCT
emaj-211	309	11	2001	2001	NUM
emaj-211	309	12	)	)	PUNCT
emaj-211	309	13	,	,	PUNCT
emaj-211	309	14	‘	'	PUNCT
emaj-211	309	15	assessing	assess	VERB
emaj-211	309	16	empirical	empirical	ADJ
emaj-211	309	17	research	research	NOUN
emaj-211	309	18	in	in	ADP
emaj-211	309	19	managerial	managerial	ADJ
emaj-211	309	20	accounting	accounting	NOUN
emaj-211	309	21	:	:	PUNCT
emaj-211	309	22	a	a	DET
emaj-211	309	23	value	value	NOUN
emaj-211	309	24	-	-	PUNCT
emaj-211	309	25	based	base	VERB
emaj-211	309	26	management	management	NOUN
emaj-211	309	27	perspective	perspective	NOUN
emaj-211	309	28	’	'	PUNCT
emaj-211	309	29	,	,	PUNCT
emaj-211	309	30	journal	journal	NOUN
emaj-211	309	31	of	of	ADP
emaj-211	309	32	accounting	accounting	NOUN
emaj-211	309	33	and	and	CCONJ
emaj-211	309	34	economics	economic	NOUN
emaj-211	309	35	,	,	PUNCT
emaj-211	309	36	vol	vol	NOUN
emaj-211	309	37	.	.	PROPN
emaj-211	310	1	32	32	NUM
emaj-211	310	2	,	,	PUNCT
emaj-211	310	3	no	no	INTJ
emaj-211	310	4	.	.	NOUN
emaj-211	310	5	1	1	NUM
emaj-211	310	6	–	–	PUNCT
emaj-211	310	7	3	3	NUM
emaj-211	310	8	,	,	PUNCT
emaj-211	310	9	349	349	NUM
emaj-211	310	10	-	-	SYM
emaj-211	310	11	410	410	NUM
emaj-211	310	12	.	.	PUNCT
emaj-211	310	13	ittner	ittner	NOUN
emaj-211	310	14	,	,	PUNCT
emaj-211	310	15	c.	c.	PROPN
emaj-211	310	16	d.	d.	PROPN
emaj-211	310	17	and	and	CCONJ
emaj-211	310	18	larcker	larcker	PROPN
emaj-211	310	19	,	,	PUNCT
emaj-211	310	20	d.	d.	PROPN
emaj-211	310	21	f.	f.	PROPN
emaj-211	310	22	(	(	PUNCT
emaj-211	310	23	2002	2002	NUM
emaj-211	310	24	)	)	PUNCT
emaj-211	310	25	,	,	PUNCT
emaj-211	310	26	‘	'	PUNCT
emaj-211	310	27	empirical	empirical	ADJ
emaj-211	310	28	managerial	managerial	ADJ
emaj-211	310	29	accounting	accounting	NOUN
emaj-211	310	30	research	research	NOUN
emaj-211	310	31	:	:	PUNCT
emaj-211	311	1	are	be	AUX
emaj-211	311	2	we	we	PRON
emaj-211	311	3	just	just	ADV
emaj-211	311	4	describing	describe	VERB
emaj-211	311	5	management	management	NOUN
emaj-211	311	6	accounting	accounting	NOUN
emaj-211	311	7	practice	practice	NOUN
emaj-211	311	8	?	?	PUNCT
emaj-211	311	9	’	'	PUNCT
emaj-211	312	1	european	european	ADJ
emaj-211	312	2	accounting	accounting	PROPN
emaj-211	312	3	review	review	PROPN
emaj-211	312	4	,	,	PUNCT
emaj-211	312	5	vol	vol	NOUN
emaj-211	312	6	.	.	PROPN
emaj-211	312	7	11	11	NUM
emaj-211	312	8	,	,	PUNCT
emaj-211	312	9	no	no	INTJ
emaj-211	312	10	.	.	NOUN
emaj-211	312	11	4	4	NUM
emaj-211	312	12	,	,	PUNCT
emaj-211	312	13	787	787	NUM
emaj-211	312	14	-794	-794	PROPN
emaj-211	312	15	.	.	PUNCT
emaj-211	313	1	johnson	johnson	PROPN
emaj-211	313	2	,	,	PUNCT
emaj-211	313	3	h.	h.	PROPN
emaj-211	313	4	t.	t.	PROPN
emaj-211	313	5	and	and	CCONJ
emaj-211	313	6	kaplan	kaplan	PROPN
emaj-211	313	7	,	,	PUNCT
emaj-211	313	8	r.	r.	PROPN
emaj-211	313	9	s.	s.	PROPN
emaj-211	313	10	(	(	PUNCT
emaj-211	313	11	1987	1987	NUM
emaj-211	313	12	)	)	PUNCT
emaj-211	313	13	,	,	PUNCT
emaj-211	313	14	relevance	relevance	NOUN
emaj-211	313	15	lost	lose	VERB
emaj-211	313	16	:	:	PUNCT
emaj-211	313	17	the	the	DET
emaj-211	313	18	rise	rise	NOUN
emaj-211	313	19	and	and	CCONJ
emaj-211	313	20	fall	fall	NOUN
emaj-211	313	21	of	of	ADP
emaj-211	313	22	management	management	NOUN
emaj-211	313	23	accounting	accounting	NOUN
emaj-211	313	24	,	,	PUNCT
emaj-211	313	25	harvard	harvard	PROPN
emaj-211	313	26	business	business	PROPN
emaj-211	313	27	school	school	PROPN
emaj-211	313	28	press	press	NOUN
emaj-211	313	29	.	.	PUNCT
emaj-211	314	1	jørgensen	jørgensen	PROPN
emaj-211	314	2	,	,	PUNCT
emaj-211	314	3	b.	b.	PROPN
emaj-211	314	4	and	and	CCONJ
emaj-211	314	5	messner	messner	PROPN
emaj-211	314	6	,	,	PUNCT
emaj-211	314	7	m.	m.	NOUN
emaj-211	314	8	(	(	PUNCT
emaj-211	314	9	2010	2010	NUM
emaj-211	314	10	)	)	PUNCT
emaj-211	314	11	,	,	PUNCT
emaj-211	314	12	‘	'	PUNCT
emaj-211	314	13	accounting	accounting	NOUN
emaj-211	314	14	and	and	CCONJ
emaj-211	314	15	strategizing	strategizing	NOUN
emaj-211	314	16	:	:	PUNCT
emaj-211	314	17	a	a	DET
emaj-211	314	18	case	case	NOUN
emaj-211	314	19	study	study	NOUN
emaj-211	314	20	from	from	ADP
emaj-211	314	21	new	new	ADJ
emaj-211	314	22	product	product	NOUN
emaj-211	314	23	development	development	NOUN
emaj-211	314	24	’	'	PUNCT
emaj-211	314	25	,	,	PUNCT
emaj-211	314	26	accounting	accounting	NOUN
emaj-211	314	27	,	,	PUNCT
emaj-211	314	28	organizations	organization	NOUN
emaj-211	314	29	and	and	CCONJ
emaj-211	314	30	society	society	NOUN
emaj-211	314	31	,	,	PUNCT
emaj-211	314	32	vol	vol	NOUN
emaj-211	314	33	.	.	PROPN
emaj-211	314	34	35	35	NUM
emaj-211	314	35	,	,	PUNCT
emaj-211	314	36	no	no	INTJ
emaj-211	314	37	.	.	NOUN
emaj-211	314	38	2	2	NUM
emaj-211	314	39	,	,	PUNCT
emaj-211	314	40	184	184	NUM
emaj-211	314	41	-	-	SYM
emaj-211	314	42	204	204	NUM
emaj-211	314	43	.	.	PUNCT
emaj-211	315	1	joshi	joshi	PROPN
emaj-211	315	2	,	,	PUNCT
emaj-211	315	3	p.	p.	PROPN
emaj-211	315	4	l.	l.	PROPN
emaj-211	315	5	(	(	PUNCT
emaj-211	315	6	2001	2001	NUM
emaj-211	315	7	)	)	PUNCT
emaj-211	315	8	,	,	PUNCT
emaj-211	315	9	‘	'	PUNCT
emaj-211	315	10	the	the	DET
emaj-211	315	11	international	international	ADJ
emaj-211	315	12	diffusion	diffusion	NOUN
emaj-211	315	13	of	of	ADP
emaj-211	315	14	new	new	ADJ
emaj-211	315	15	management	management	NOUN
emaj-211	315	16	accounting	accounting	NOUN
emaj-211	315	17	practices	practice	NOUN
emaj-211	315	18	:	:	PUNCT
emaj-211	315	19	the	the	DET
emaj-211	315	20	case	case	NOUN
emaj-211	315	21	of	of	ADP
emaj-211	315	22	india	india	PROPN
emaj-211	315	23	’	'	PUNCT
emaj-211	315	24	,	,	PUNCT
emaj-211	315	25	journal	journal	NOUN
emaj-211	315	26	of	of	ADP
emaj-211	315	27	international	international	ADJ
emaj-211	315	28	accounting	accounting	NOUN
emaj-211	315	29	,	,	PUNCT
emaj-211	315	30	auditing	auditing	NOUN
emaj-211	315	31	and	and	CCONJ
emaj-211	315	32	taxation	taxation	NOUN
emaj-211	315	33	,	,	PUNCT
emaj-211	315	34	vol	vol	NOUN
emaj-211	315	35	.	.	PROPN
emaj-211	315	36	10	10	NUM
emaj-211	315	37	,	,	PUNCT
emaj-211	315	38	no	no	INTJ
emaj-211	315	39	.	.	NOUN
emaj-211	315	40	1	1	NUM
emaj-211	315	41	,	,	PUNCT
emaj-211	315	42	85	85	NUM
emaj-211	315	43	-	-	SYM
emaj-211	315	44	109	109	NUM
emaj-211	315	45	.	.	PUNCT
emaj-211	316	1	kaplan	kaplan	PROPN
emaj-211	316	2	,	,	PUNCT
emaj-211	316	3	r.	r.	PROPN
emaj-211	316	4	s.	s.	PROPN
emaj-211	316	5	(	(	PUNCT
emaj-211	316	6	1984	1984	NUM
emaj-211	316	7	)	)	PUNCT
emaj-211	316	8	,	,	PUNCT
emaj-211	316	9	‘	'	PUNCT
emaj-211	316	10	the	the	DET
emaj-211	316	11	evolution	evolution	NOUN
emaj-211	316	12	of	of	ADP
emaj-211	316	13	management	management	NOUN
emaj-211	316	14	accounting	accounting	NOUN
emaj-211	316	15	’	'	PUNCT
emaj-211	316	16	,	,	PUNCT
emaj-211	316	17	the	the	DET
emaj-211	316	18	accounting	accounting	NOUN
emaj-211	316	19	review	review	NOUN
emaj-211	316	20	,	,	PUNCT
emaj-211	316	21	vol	vol	NOUN
emaj-211	316	22	.	.	PROPN
emaj-211	316	23	59	59	NUM
emaj-211	316	24	,	,	PUNCT
emaj-211	316	25	no	no	INTJ
emaj-211	316	26	.	.	NOUN
emaj-211	316	27	3	3	NUM
emaj-211	316	28	,	,	PUNCT
emaj-211	316	29	390	390	NUM
emaj-211	316	30	-	-	SYM
emaj-211	316	31	418	418	NUM
emaj-211	316	32	.	.	PUNCT
emaj-211	317	1	khandwalla	khandwalla	NOUN
emaj-211	317	2	,	,	PUNCT
emaj-211	317	3	p.	p.	NOUN
emaj-211	317	4	n.	n.	PROPN
emaj-211	317	5	(	(	PUNCT
emaj-211	317	6	1977	1977	NUM
emaj-211	317	7	)	)	PUNCT
emaj-211	317	8	,	,	PUNCT
emaj-211	317	9	the	the	DET
emaj-211	317	10	design	design	NOUN
emaj-211	317	11	of	of	ADP
emaj-211	317	12	organizations	organization	NOUN
emaj-211	317	13	,	,	PUNCT
emaj-211	317	14	harcourt	harcourt	PROPN
emaj-211	317	15	brace	brace	PROPN
emaj-211	317	16	jovanovich	jovanovich	PROPN
emaj-211	317	17	,	,	PUNCT
emaj-211	317	18	new	new	PROPN
emaj-211	317	19	york	york	PROPN
emaj-211	317	20	,	,	PUNCT
emaj-211	317	21	ny	ny	PROPN
emaj-211	317	22	.	.	PROPN
emaj-211	317	23	langfield	langfield	PROPN
emaj-211	317	24	-	-	PUNCT
emaj-211	317	25	smith	smith	PROPN
emaj-211	317	26	,	,	PUNCT
emaj-211	317	27	k.	k.	PROPN
emaj-211	317	28	(	(	PUNCT
emaj-211	317	29	1997	1997	NUM
emaj-211	317	30	)	)	PUNCT
emaj-211	317	31	,	,	PUNCT
emaj-211	317	32	‘	'	PUNCT
emaj-211	317	33	management	management	NOUN
emaj-211	317	34	control	control	NOUN
emaj-211	317	35	systems	system	NOUN
emaj-211	317	36	and	and	CCONJ
emaj-211	317	37	strategy	strategy	NOUN
emaj-211	317	38	:	:	PUNCT
emaj-211	317	39	a	a	DET
emaj-211	317	40	critical	critical	ADJ
emaj-211	317	41	review	review	NOUN
emaj-211	317	42	’	'	PUNCT
emaj-211	317	43	,	,	PUNCT
emaj-211	317	44	accounting	accounting	NOUN
emaj-211	317	45	,	,	PUNCT
emaj-211	317	46	organization	organization	NOUN
emaj-211	317	47	and	and	CCONJ
emaj-211	317	48	society	society	NOUN
emaj-211	317	49	,	,	PUNCT
emaj-211	317	50	vol	vol	NOUN
emaj-211	317	51	.	.	PROPN
emaj-211	318	1	22	22	NUM
emaj-211	318	2	,	,	PUNCT
emaj-211	318	3	no	no	INTJ
emaj-211	318	4	.	.	NOUN
emaj-211	318	5	2	2	NUM
emaj-211	318	6	,	,	PUNCT
emaj-211	318	7	pp	pp	ADJ
emaj-211	318	8	.	.	PUNCT
emaj-211	319	1	207	207	NUM
emaj-211	319	2	-	-	SYM
emaj-211	319	3	232	232	NUM
emaj-211	319	4	.	.	PUNCT
emaj-211	320	1	integration	integration	NOUN
emaj-211	320	2	,	,	PUNCT
emaj-211	320	3	rev	rev	PROPN
emaj-211	320	4	.	.	PROPN
emaj-211	320	5	edn	edn	PROPN
emaj-211	320	6	,	,	PUNCT
emaj-211	320	7	boston	boston	PROPN
emaj-211	320	8	,	,	PUNCT
emaj-211	320	9	ma	ma	PROPN
emaj-211	320	10	:	:	PUNCT
emaj-211	320	11	harvard	harvard	PROPN
emaj-211	320	12	business	business	PROPN
emaj-211	320	13	school	school	PROPN
emaj-211	320	14	press	press	NOUN
emaj-211	320	15	.	.	PUNCT
emaj-211	321	1	libby	libby	PROPN
emaj-211	321	2	,	,	PUNCT
emaj-211	321	3	t.	t.	PROPN
emaj-211	321	4	and	and	CCONJ
emaj-211	321	5	waterhouse	waterhouse	PROPN
emaj-211	321	6	,	,	PUNCT
emaj-211	321	7	j.	j.	PROPN
emaj-211	321	8	h.	h.	PROPN
emaj-211	321	9	(	(	PUNCT
emaj-211	321	10	1996	1996	NUM
emaj-211	321	11	)	)	PUNCT
emaj-211	321	12	,	,	PUNCT
emaj-211	321	13	‘	'	PUNCT
emaj-211	321	14	predicting	predict	VERB
emaj-211	321	15	change	change	NOUN
emaj-211	321	16	in	in	ADP
emaj-211	321	17	management	management	NOUN
emaj-211	321	18	accounting	accounting	NOUN
emaj-211	321	19	systems	system	NOUN
emaj-211	321	20	’	'	PUNCT
emaj-211	321	21	,	,	PUNCT
emaj-211	321	22	journal	journal	NOUN
emaj-211	321	23	of	of	ADP
emaj-211	321	24	management	management	NOUN
emaj-211	321	25	accounting	accounting	NOUN
emaj-211	321	26	research	research	NOUN
emaj-211	321	27	,	,	PUNCT
emaj-211	321	28	vol	vol	NOUN
emaj-211	321	29	.	.	PROPN
emaj-211	321	30	8	8	NUM
emaj-211	321	31	,	,	PUNCT
emaj-211	321	32	no	no	INTJ
emaj-211	321	33	.	.	NOUN
emaj-211	321	34	1	1	NUM
emaj-211	321	35	,	,	PUNCT
emaj-211	321	36	137	137	NUM
emaj-211	321	37	-	-	SYM
emaj-211	321	38	150	150	NUM
emaj-211	321	39	.	.	PUNCT
emaj-211	322	1	malmi	malmi	PROPN
emaj-211	322	2	,	,	PUNCT
emaj-211	322	3	t.	t.	PROPN
emaj-211	322	4	(	(	PUNCT
emaj-211	322	5	1999	1999	NUM
emaj-211	322	6	)	)	PUNCT
emaj-211	322	7	,	,	PUNCT
emaj-211	322	8	‘	'	PUNCT
emaj-211	322	9	activity	activity	NOUN
emaj-211	322	10	-	-	PUNCT
emaj-211	322	11	based	base	VERB
emaj-211	322	12	costing	costing	NOUN
emaj-211	322	13	diffusion	diffusion	NOUN
emaj-211	322	14	across	across	ADP
emaj-211	322	15	organizations	organization	NOUN
emaj-211	322	16	:	:	PUNCT
emaj-211	322	17	an	an	DET
emaj-211	322	18	exploratory	exploratory	ADJ
emaj-211	322	19	empirical	empirical	ADJ
emaj-211	322	20	analysis	analysis	NOUN
emaj-211	322	21	of	of	ADP
emaj-211	322	22	finnish	finnish	ADJ
emaj-211	322	23	firms	firm	NOUN
emaj-211	322	24	’	'	PUNCT
emaj-211	322	25	,	,	PUNCT
emaj-211	322	26	accounting	accounting	NOUN
emaj-211	322	27	,	,	PUNCT
emaj-211	322	28	organizations	organization	NOUN
emaj-211	322	29	and	and	CCONJ
emaj-211	322	30	society	society	NOUN
emaj-211	322	31	,	,	PUNCT
emaj-211	322	32	vol	vol	NOUN
emaj-211	322	33	.	.	PROPN
emaj-211	323	1	24	24	NUM
emaj-211	323	2	,	,	PUNCT
emaj-211	323	3	no	no	INTJ
emaj-211	323	4	.	.	NOUN
emaj-211	323	5	8	8	NUM
emaj-211	323	6	,	,	PUNCT
emaj-211	323	7	649672	649672	NUM
emaj-211	323	8	.	.	PUNCT
emaj-211	324	1	https://www.sciencedirect.com/science/article/abs/pii/s016541010100026x	https://www.sciencedirect.com/science/article/abs/pii/s016541010100026x	ADJ
emaj-211	324	2	#	#	NOUN
emaj-211	324	3	!	!	PUNCT
emaj-211	325	1	https://www.sciencedirect.com/science/article/abs/pii/s016541010100026x	https://www.sciencedirect.com/science/article/abs/pii/s016541010100026x	ADJ
emaj-211	325	2	#	#	NOUN
emaj-211	325	3	!	!	PUNCT
emaj-211	326	1	volume	volume	NOUN
emaj-211	326	2	11	11	NUM
emaj-211	326	3	no	no	DET
emaj-211	326	4	1	1	NUM
emaj-211	326	5	(	(	PUNCT
emaj-211	326	6	2021	2021	NUM
emaj-211	326	7	)	)	PUNCT
emaj-211	326	8	|	|	ADV
emaj-211	326	9	issn	issn	VERB
emaj-211	326	10	2158	2158	NUM
emaj-211	326	11	-	-	SYM
emaj-211	326	12	8708	8708	NUM
emaj-211	326	13	(	(	PUNCT
emaj-211	326	14	online	online	NOUN
emaj-211	326	15	)	)	PUNCT
emaj-211	326	16	|	|	ADV
emaj-211	326	17	doi	doi	X
emaj-211	326	18	10.5195	10.5195	NUM
emaj-211	326	19	/	/	SYM
emaj-211	326	20	emaj.2021.211	emaj.2021.211	PROPN
emaj-211	327	1	|	|	ADV
emaj-211	327	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-211	327	3	factors	factor	NOUN
emaj-211	327	4	influencing	influence	VERB
emaj-211	327	5	the	the	DET
emaj-211	327	6	choice	choice	NOUN
emaj-211	327	7	of	of	ADP
emaj-211	327	8	sophisticated	sophisticated	ADJ
emaj-211	327	9	management	management	NOUN
emaj-211	327	10	accounting	accounting	NOUN
emaj-211	327	11	practices	practice	NOUN
emaj-211	327	12	exploratory	exploratory	ADJ
emaj-211	327	13	evidence	evidence	NOUN
emaj-211	327	14	from	from	ADP
emaj-211	327	15	an	an	DET
emaj-211	327	16	emerging	emerge	VERB
emaj-211	327	17	market	market	NOUN
emaj-211	327	18	page	page	NOUN
emaj-211	327	19	|12|	|12|	NOUN
emaj-211	327	20	emerging	emerge	VERB
emaj-211	327	21	markets	market	NOUN
emaj-211	327	22	journal	journal	PROPN
emaj-211	327	23	mia	mia	PROPN
emaj-211	327	24	,	,	PUNCT
emaj-211	327	25	l.	l.	PROPN
emaj-211	327	26	and	and	CCONJ
emaj-211	327	27	clarke	clarke	PROPN
emaj-211	327	28	,	,	PUNCT
emaj-211	327	29	b.	b.	PROPN
emaj-211	327	30	(	(	PUNCT
emaj-211	327	31	1999	1999	NUM
emaj-211	327	32	)	)	PUNCT
emaj-211	327	33	,	,	PUNCT
emaj-211	327	34	‘	'	PUNCT
emaj-211	327	35	market	market	NOUN
emaj-211	327	36	competition	competition	NOUN
emaj-211	327	37	,	,	PUNCT
emaj-211	327	38	management	management	NOUN
emaj-211	327	39	accounting	accounting	NOUN
emaj-211	327	40	systems	system	NOUN
emaj-211	327	41	and	and	CCONJ
emaj-211	327	42	business	business	NOUN
emaj-211	327	43	unit	unit	NOUN
emaj-211	327	44	performance	performance	NOUN
emaj-211	327	45	’	'	PUNCT
emaj-211	327	46	,	,	PUNCT
emaj-211	327	47	management	management	NOUN
emaj-211	327	48	accounting	accounting	NOUN
emaj-211	327	49	research	research	NOUN
emaj-211	327	50	,	,	PUNCT
emaj-211	327	51	vol	vol	NOUN
emaj-211	327	52	.	.	PROPN
emaj-211	327	53	10	10	NUM
emaj-211	327	54	,	,	PUNCT
emaj-211	327	55	no	no	INTJ
emaj-211	327	56	.	.	NOUN
emaj-211	327	57	2	2	NUM
emaj-211	327	58	,	,	PUNCT
emaj-211	327	59	137	137	NUM
emaj-211	327	60	-	-	SYM
emaj-211	327	61	158	158	NUM
emaj-211	327	62	.	.	PUNCT
emaj-211	328	1	rieg	rieg	NOUN
emaj-211	328	2	,	,	PUNCT
emaj-211	328	3	r.	r.	PROPN
emaj-211	328	4	(	(	PUNCT
emaj-211	328	5	2018	2018	NUM
emaj-211	328	6	)	)	PUNCT
emaj-211	328	7	,	,	PUNCT
emaj-211	328	8	‘	'	PUNCT
emaj-211	328	9	tasks	task	NOUN
emaj-211	328	10	,	,	PUNCT
emaj-211	328	11	interaction	interaction	NOUN
emaj-211	328	12	and	and	CCONJ
emaj-211	328	13	role	role	NOUN
emaj-211	328	14	perception	perception	NOUN
emaj-211	328	15	of	of	ADP
emaj-211	328	16	management	management	NOUN
emaj-211	328	17	accountants	accountant	NOUN
emaj-211	328	18	:	:	PUNCT
emaj-211	328	19	evidence	evidence	NOUN
emaj-211	328	20	from	from	ADP
emaj-211	328	21	germany	germany	PROPN
emaj-211	328	22	’	'	PUNCT
emaj-211	328	23	,	,	PUNCT
emaj-211	328	24	journal	journal	NOUN
emaj-211	328	25	of	of	ADP
emaj-211	328	26	management	management	NOUN
emaj-211	328	27	control	control	NOUN
emaj-211	328	28	,	,	PUNCT
emaj-211	328	29	vol	vol	NOUN
emaj-211	328	30	.	.	PROPN
emaj-211	328	31	29	29	NUM
emaj-211	328	32	,	,	PUNCT
emaj-211	328	33	no	no	INTJ
emaj-211	328	34	.	.	NOUN
emaj-211	328	35	2	2	NUM
emaj-211	328	36	,	,	PUNCT
emaj-211	328	37	183–220	183–220	NUM
emaj-211	328	38	.	.	PUNCT
emaj-211	329	1	szychta	szychta	PROPN
emaj-211	329	2	,	,	PUNCT
emaj-211	329	3	a.	a.	NOUN
emaj-211	329	4	(	(	PUNCT
emaj-211	329	5	2002	2002	NUM
emaj-211	329	6	)	)	PUNCT
emaj-211	329	7	,	,	PUNCT
emaj-211	329	8	‘	'	PUNCT
emaj-211	329	9	the	the	DET
emaj-211	329	10	scope	scope	NOUN
emaj-211	329	11	of	of	ADP
emaj-211	329	12	application	application	NOUN
emaj-211	329	13	of	of	ADP
emaj-211	329	14	management	management	NOUN
emaj-211	329	15	accounting	accounting	NOUN
emaj-211	329	16	methods	method	NOUN
emaj-211	329	17	in	in	ADP
emaj-211	329	18	polish	polish	ADJ
emaj-211	329	19	enterprises	enterprise	NOUN
emaj-211	329	20	’	'	PUNCT
emaj-211	329	21	,	,	PUNCT
emaj-211	329	22	management	management	NOUN
emaj-211	329	23	accounting	accounting	NOUN
emaj-211	329	24	research	research	NOUN
emaj-211	329	25	,	,	PUNCT
emaj-211	329	26	vol	vol	NOUN
emaj-211	329	27	.	.	PROPN
emaj-211	329	28	13	13	NUM
emaj-211	329	29	,	,	PUNCT
emaj-211	329	30	no	no	INTJ
emaj-211	329	31	.	.	NOUN
emaj-211	329	32	4	4	NUM
emaj-211	329	33	,	,	PUNCT
emaj-211	329	34	401	401	NUM
emaj-211	329	35	-	-	SYM
emaj-211	329	36	418	418	NUM
emaj-211	329	37	.	.	PUNCT
emaj-211	330	1	waweru	waweru	PROPN
emaj-211	330	2	,	,	PUNCT
emaj-211	330	3	n.	n.	NOUN
emaj-211	330	4	m.	m.	NOUN
emaj-211	330	5	,	,	PUNCT
emaj-211	330	6	hoque	hoque	NOUN
emaj-211	330	7	,	,	PUNCT
emaj-211	330	8	z.	z.	PROPN
emaj-211	330	9	and	and	CCONJ
emaj-211	330	10	uliana	uliana	PROPN
emaj-211	330	11	,	,	PUNCT
emaj-211	330	12	e.	e.	PROPN
emaj-211	330	13	(	(	PUNCT
emaj-211	330	14	2004	2004	NUM
emaj-211	330	15	)	)	PUNCT
emaj-211	330	16	,	,	PUNCT
emaj-211	330	17	‘	'	PUNCT
emaj-211	330	18	management	management	NOUN
emaj-211	330	19	accounting	accounting	NOUN
emaj-211	330	20	change	change	NOUN
emaj-211	330	21	in	in	ADP
emaj-211	330	22	south	south	PROPN
emaj-211	330	23	africa	africa	PROPN
emaj-211	330	24	case	case	NOUN
emaj-211	330	25	studies	study	NOUN
emaj-211	330	26	from	from	ADP
emaj-211	330	27	retail	retail	ADJ
emaj-211	330	28	services	service	NOUN
emaj-211	330	29	’	'	PUNCT
emaj-211	330	30	,	,	PUNCT
emaj-211	330	31	accounting	accounting	NOUN
emaj-211	330	32	,	,	PUNCT
emaj-211	330	33	auditing	auditing	NOUN
emaj-211	330	34	&	&	CCONJ
emaj-211	330	35	accountability	accountability	NOUN
emaj-211	330	36	journal	journal	NOUN
emaj-211	330	37	,	,	PUNCT
emaj-211	330	38	vol	vol	NOUN
emaj-211	330	39	.	.	PROPN
emaj-211	330	40	17	17	NUM
emaj-211	330	41	,	,	PUNCT
emaj-211	330	42	no	no	INTJ
emaj-211	330	43	.	.	NOUN
emaj-211	330	44	5	5	NUM
emaj-211	330	45	,	,	PUNCT
emaj-211	330	46	675	675	NUM
emaj-211	330	47	-	-	SYM
emaj-211	330	48	704	704	NUM
emaj-211	330	49	.	.	PUNCT
emaj-211	331	1	williams	williams	PROPN
emaj-211	331	2	,	,	PUNCT
emaj-211	331	3	j.	j.	PROPN
emaj-211	331	4	j.	j.	PROPN
emaj-211	331	5	and	and	CCONJ
emaj-211	331	6	seaman	seaman	PROPN
emaj-211	331	7	,	,	PUNCT
emaj-211	331	8	a.	a.	PROPN
emaj-211	331	9	e.	e.	PROPN
emaj-211	331	10	(	(	PUNCT
emaj-211	331	11	2001	2001	NUM
emaj-211	331	12	)	)	PUNCT
emaj-211	331	13	,	,	PUNCT
emaj-211	331	14	‘	'	PUNCT
emaj-211	331	15	predicting	predict	VERB
emaj-211	331	16	change	change	NOUN
emaj-211	331	17	in	in	ADP
emaj-211	331	18	management	management	NOUN
emaj-211	331	19	accounting	accounting	NOUN
emaj-211	331	20	systems	system	NOUN
emaj-211	331	21	:	:	PUNCT
emaj-211	331	22	national	national	ADJ
emaj-211	331	23	culture	culture	NOUN
emaj-211	331	24	and	and	CCONJ
emaj-211	331	25	industry	industry	NOUN
emaj-211	331	26	effects	effect	NOUN
emaj-211	331	27	’	'	PUNCT
emaj-211	331	28	,	,	PUNCT
emaj-211	331	29	accounting	accounting	NOUN
emaj-211	331	30	,	,	PUNCT
emaj-211	331	31	organizations	organization	NOUN
emaj-211	331	32	and	and	CCONJ
emaj-211	331	33	society	society	NOUN
emaj-211	331	34	,	,	PUNCT
emaj-211	331	35	vol	vol	NOUN
emaj-211	331	36	.	.	PROPN
emaj-211	331	37	26	26	NUM
emaj-211	331	38	,	,	PUNCT
emaj-211	331	39	no	no	INTJ
emaj-211	331	40	.	.	NOUN
emaj-211	331	41	4	4	NUM
emaj-211	331	42	-	-	SYM
emaj-211	331	43	5	5	NUM
emaj-211	331	44	,	,	PUNCT
emaj-211	331	45	443460	443460	NUM
emaj-211	331	46	.	.	PUNCT