id	sid	tid	token	lemma	pos
esutjss-190	1	1	volume	volume	NOUN
esutjss-190	1	2	9	9	NUM
esutjss-190	1	3	number	number	NOUN
esutjss-190	1	4	1	1	NUM
esutjss-190	1	5	,	,	PUNCT
esutjss-190	1	6	2024	2024	NUM
esutjss-190	1	7	faculty	faculty	NOUN
esutjss-190	1	8	of	of	ADP
esutjss-190	1	9	social	social	ADJ
esutjss-190	1	10	sciences	science	NOUN
esutjss-190	1	11	,	,	PUNCT
esutjss-190	1	12	enugu	enugu	PROPN
esutjss-190	1	13	state	state	PROPN
esutjss-190	1	14	university	university	PROPN
esutjss-190	1	15	of	of	ADP
esutjss-190	1	16	science	science	NOUN
esutjss-190	1	17	and	and	CCONJ
esutjss-190	1	18	technology	technology	NOUN
esutjss-190	1	19	editor	editor	NOUN
esutjss-190	1	20	-	-	PUNCT
esutjss-190	1	21	in	in	ADP
esutjss-190	1	22	-	-	PUNCT
esutjss-190	1	23	chief	chief	NOUN
esutjss-190	1	24	prof	prof	NOUN
esutjss-190	1	25	.	.	PUNCT
esutjss-190	2	1	oby	oby	PROPN
esutjss-190	2	2	omeje	omeje	PROPN
esutjss-190	2	3	managing	managing	PROPN
esutjss-190	2	4	editor	editor	NOUN
esutjss-190	2	5	prof	prof	PROPN
esutjss-190	2	6	.	.	PUNCT
esutjss-190	3	1	barnabas	barnabas	PROPN
esutjss-190	3	2	nwankwo	nwankwo	PROPN
esutjss-190	3	3	published	publish	VERB
esutjss-190	3	4	by	by	ADP
esutjss-190	3	5	enugu	enugu	PROPN
esutjss-190	3	6	state	state	PROPN
esutjss-190	3	7	university	university	PROPN
esutjss-190	3	8	of	of	ADP
esutjss-190	3	9	science	science	PROPN
esutjss-190	3	10	&	&	CCONJ
esutjss-190	3	11	technology	technology	PROPN
esutjss-190	3	12	journal	journal	NOUN
esutjss-190	3	13	of	of	ADP
esutjss-190	3	14	social	social	PROPN
esutjss-190	3	15	sciences	sciences	PROPN
esutjss-190	3	16	&	&	CCONJ
esutjss-190	3	17	humanities	humanity	NOUN
esutjss-190	3	18	74	74	NUM
esutjss-190	3	19	historical	historical	ADJ
esutjss-190	3	20	cost	cost	NOUN
esutjss-190	3	21	method	method	NOUN
esutjss-190	3	22	in	in	ADP
esutjss-190	3	23	human	human	ADJ
esutjss-190	3	24	resource	resource	NOUN
esutjss-190	3	25	accounting	accounting	NOUN
esutjss-190	3	26	:	:	PUNCT
esutjss-190	3	27	an	an	DET
esutjss-190	3	28	evaluation	evaluation	NOUN
esutjss-190	3	29	felix	felix	PROPN
esutjss-190	3	30	osayabor	osayabor	PROPN
esutjss-190	3	31	emovon	emovon	PROPN
esutjss-190	3	32	department	department	PROPN
esutjss-190	3	33	of	of	ADP
esutjss-190	3	34	accounting	accounting	PROPN
esutjss-190	3	35	,	,	PUNCT
esutjss-190	3	36	igbinedion	igbinedion	NOUN
esutjss-190	3	37	university	university	PROPN
esutjss-190	3	38	,	,	PUNCT
esutjss-190	3	39	okada	okada	PROPN
esutjss-190	3	40	,	,	PUNCT
esutjss-190	3	41	edo	edo	PROPN
esutjss-190	3	42	state	state	PROPN
esutjss-190	3	43	,	,	PUNCT
esutjss-190	3	44	nigeria	nigeria	PROPN
esutjss-190	3	45	.	.	PUNCT
esutjss-190	4	1	felix.emovon@iuokada.edu.ng	felix.emovon@iuokada.edu.ng	PROPN
esutjss-190	5	1	peter	peter	PROPN
esutjss-190	5	2	okoeguale	okoeguale	PROPN
esutjss-190	5	3	ibadin	ibadin	PROPN
esutjss-190	5	4	department	department	PROPN
esutjss-190	5	5	of	of	ADP
esutjss-190	5	6	accounting	accounting	PROPN
esutjss-190	5	7	,	,	PUNCT
esutjss-190	5	8	university	university	PROPN
esutjss-190	5	9	of	of	ADP
esutjss-190	5	10	benin	benin	PROPN
esutjss-190	5	11	,	,	PUNCT
esutjss-190	5	12	benin	benin	PROPN
esutjss-190	5	13	city	city	PROPN
esutjss-190	5	14	,	,	PUNCT
esutjss-190	5	15	edo	edo	PROPN
esutjss-190	5	16	state	state	PROPN
esutjss-190	5	17	,	,	PUNCT
esutjss-190	5	18	nigeria	nigeria	PROPN
esutjss-190	5	19	.	.	PUNCT
esutjss-190	6	1	okoeguale.ibadin@uniben.com	okoeguale.ibadin@uniben.com	X
esutjss-190	6	2	abstract	abstract	ADJ
esutjss-190	6	3	this	this	DET
esutjss-190	6	4	study	study	NOUN
esutjss-190	6	5	investigated	investigate	VERB
esutjss-190	6	6	historical	historical	ADJ
esutjss-190	6	7	cost	cost	NOUN
esutjss-190	6	8	method	method	NOUN
esutjss-190	6	9	in	in	ADP
esutjss-190	6	10	human	human	ADJ
esutjss-190	6	11	resource	resource	NOUN
esutjss-190	6	12	accounting	accounting	NOUN
esutjss-190	6	13	:	:	PUNCT
esutjss-190	6	14	an	an	DET
esutjss-190	6	15	evaluation	evaluation	NOUN
esutjss-190	6	16	.	.	PUNCT
esutjss-190	7	1	human	human	ADJ
esutjss-190	7	2	resources	resource	NOUN
esutjss-190	7	3	,	,	PUNCT
esutjss-190	7	4	a	a	DET
esutjss-190	7	5	crucial	crucial	ADJ
esutjss-190	7	6	asset	asset	NOUN
esutjss-190	7	7	for	for	ADP
esutjss-190	7	8	any	any	DET
esutjss-190	7	9	organization	organization	NOUN
esutjss-190	7	10	,	,	PUNCT
esutjss-190	7	11	play	play	VERB
esutjss-190	7	12	a	a	DET
esutjss-190	7	13	significant	significant	ADJ
esutjss-190	7	14	role	role	NOUN
esutjss-190	7	15	in	in	ADP
esutjss-190	7	16	business	business	NOUN
esutjss-190	7	17	and	and	CCONJ
esutjss-190	7	18	the	the	DET
esutjss-190	7	19	economy	economy	NOUN
esutjss-190	7	20	.	.	PUNCT
esutjss-190	8	1	human	human	ADJ
esutjss-190	8	2	resource	resource	NOUN
esutjss-190	8	3	accounting	accounting	NOUN
esutjss-190	8	4	is	be	AUX
esutjss-190	8	5	a	a	DET
esutjss-190	8	6	relatively	relatively	ADV
esutjss-190	8	7	new	new	ADJ
esutjss-190	8	8	concept	concept	NOUN
esutjss-190	8	9	that	that	PRON
esutjss-190	8	10	has	have	AUX
esutjss-190	8	11	grown	grow	VERB
esutjss-190	8	12	in	in	ADP
esutjss-190	8	13	prominence	prominence	NOUN
esutjss-190	8	14	in	in	ADP
esutjss-190	8	15	financial	financial	ADJ
esutjss-190	8	16	statement	statement	NOUN
esutjss-190	8	17	preparation	preparation	NOUN
esutjss-190	8	18	around	around	ADP
esutjss-190	8	19	the	the	DET
esutjss-190	8	20	world	world	NOUN
esutjss-190	8	21	.	.	PUNCT
esutjss-190	9	1	the	the	DET
esutjss-190	9	2	historical	historical	ADJ
esutjss-190	9	3	cost	cost	NOUN
esutjss-190	9	4	technique	technique	NOUN
esutjss-190	9	5	is	be	AUX
esutjss-190	9	6	one	one	NUM
esutjss-190	9	7	of	of	ADP
esutjss-190	9	8	the	the	DET
esutjss-190	9	9	most	most	ADV
esutjss-190	9	10	popular	popular	ADJ
esutjss-190	9	11	methods	method	NOUN
esutjss-190	9	12	because	because	SCONJ
esutjss-190	9	13	,	,	PUNCT
esutjss-190	9	14	like	like	ADP
esutjss-190	9	15	standard	standard	ADJ
esutjss-190	9	16	accounting	accounting	NOUN
esutjss-190	9	17	procedures	procedure	NOUN
esutjss-190	9	18	,	,	PUNCT
esutjss-190	9	19	it	it	PRON
esutjss-190	9	20	calculates	calculate	VERB
esutjss-190	9	21	an	an	DET
esutjss-190	9	22	employee	employee	NOUN
esutjss-190	9	23	's	's	PART
esutjss-190	9	24	worth	worth	NOUN
esutjss-190	9	25	using	use	VERB
esutjss-190	9	26	the	the	DET
esutjss-190	9	27	whole	whole	ADJ
esutjss-190	9	28	historical	historical	ADJ
esutjss-190	9	29	expenditures	expenditure	NOUN
esutjss-190	9	30	associated	associate	VERB
esutjss-190	9	31	with	with	ADP
esutjss-190	9	32	hiring	hire	VERB
esutjss-190	9	33	an	an	DET
esutjss-190	9	34	individual	individual	NOUN
esutjss-190	9	35	.	.	PUNCT
esutjss-190	10	1	this	this	DET
esutjss-190	10	2	strategy	strategy	NOUN
esutjss-190	10	3	necessitates	necessitate	VERB
esutjss-190	10	4	accounting	account	VERB
esutjss-190	10	5	for	for	ADP
esutjss-190	10	6	the	the	DET
esutjss-190	10	7	cost	cost	NOUN
esutjss-190	10	8	of	of	ADP
esutjss-190	10	9	the	the	DET
esutjss-190	10	10	staff	staff	NOUN
esutjss-190	10	11	investment	investment	NOUN
esutjss-190	10	12	.	.	PUNCT
esutjss-190	11	1	one	one	NUM
esutjss-190	11	2	of	of	ADP
esutjss-190	11	3	the	the	DET
esutjss-190	11	4	drawbacks	drawback	NOUN
esutjss-190	11	5	of	of	ADP
esutjss-190	11	6	this	this	DET
esutjss-190	11	7	strategy	strategy	NOUN
esutjss-190	11	8	is	be	AUX
esutjss-190	11	9	that	that	SCONJ
esutjss-190	11	10	it	it	PRON
esutjss-190	11	11	requires	require	VERB
esutjss-190	11	12	decisions	decision	NOUN
esutjss-190	11	13	on	on	ADP
esutjss-190	11	14	which	which	PRON
esutjss-190	11	15	costs	cost	VERB
esutjss-190	11	16	to	to	PART
esutjss-190	11	17	expense	expense	VERB
esutjss-190	11	18	and	and	CCONJ
esutjss-190	11	19	which	which	PRON
esutjss-190	11	20	to	to	PART
esutjss-190	11	21	capitalize	capitalize	VERB
esutjss-190	11	22	.	.	PUNCT
esutjss-190	12	1	the	the	DET
esutjss-190	12	2	objective	objective	NOUN
esutjss-190	12	3	of	of	ADP
esutjss-190	12	4	this	this	DET
esutjss-190	12	5	study	study	NOUN
esutjss-190	12	6	is	be	AUX
esutjss-190	12	7	to	to	PART
esutjss-190	12	8	examine	examine	VERB
esutjss-190	12	9	historical	historical	ADJ
esutjss-190	12	10	cost	cost	NOUN
esutjss-190	12	11	method	method	NOUN
esutjss-190	12	12	in	in	ADP
esutjss-190	12	13	human	human	ADJ
esutjss-190	12	14	resource	resource	NOUN
esutjss-190	12	15	accounting	accounting	NOUN
esutjss-190	12	16	.	.	PUNCT
esutjss-190	13	1	the	the	DET
esutjss-190	13	2	methodology	methodology	NOUN
esutjss-190	13	3	adopted	adopt	VERB
esutjss-190	13	4	for	for	ADP
esutjss-190	13	5	this	this	DET
esutjss-190	13	6	study	study	NOUN
esutjss-190	13	7	is	be	AUX
esutjss-190	13	8	library	library	ADJ
esutjss-190	13	9	approach	approach	NOUN
esutjss-190	13	10	which	which	PRON
esutjss-190	13	11	focuses	focus	VERB
esutjss-190	13	12	on	on	ADP
esutjss-190	13	13	the	the	DET
esutjss-190	13	14	review	review	NOUN
esutjss-190	13	15	of	of	ADP
esutjss-190	13	16	the	the	DET
esutjss-190	13	17	extant	extant	ADJ
esutjss-190	13	18	literature	literature	NOUN
esutjss-190	13	19	on	on	ADP
esutjss-190	13	20	historical	historical	ADJ
esutjss-190	13	21	cost	cost	NOUN
esutjss-190	13	22	method	method	NOUN
esutjss-190	13	23	in	in	ADP
esutjss-190	13	24	human	human	ADJ
esutjss-190	13	25	resource	resource	NOUN
esutjss-190	13	26	accounting	accounting	NOUN
esutjss-190	13	27	.	.	PUNCT
esutjss-190	14	1	it	it	PRON
esutjss-190	14	2	was	be	AUX
esutjss-190	14	3	observed	observe	VERB
esutjss-190	14	4	in	in	ADP
esutjss-190	14	5	the	the	DET
esutjss-190	14	6	literature	literature	NOUN
esutjss-190	14	7	that	that	PRON
esutjss-190	14	8	human	human	ADJ
esutjss-190	14	9	resources	resource	NOUN
esutjss-190	14	10	are	be	AUX
esutjss-190	14	11	critical	critical	ADJ
esutjss-190	14	12	assets	asset	NOUN
esutjss-190	14	13	to	to	ADP
esutjss-190	14	14	the	the	DET
esutjss-190	14	15	organization	organization	NOUN
esutjss-190	14	16	and	and	CCONJ
esutjss-190	14	17	significant	significant	ADJ
esutjss-190	14	18	in	in	ADP
esutjss-190	14	19	the	the	DET
esutjss-190	14	20	generation	generation	NOUN
esutjss-190	14	21	of	of	ADP
esutjss-190	14	22	value	value	NOUN
esutjss-190	14	23	.	.	PUNCT
esutjss-190	15	1	to	to	ADP
esutjss-190	15	2	this	this	DET
esutjss-190	15	3	end	end	NOUN
esutjss-190	15	4	,	,	PUNCT
esutjss-190	15	5	the	the	DET
esutjss-190	15	6	human	human	ADJ
esutjss-190	15	7	resources	resource	NOUN
esutjss-190	15	8	should	should	AUX
esutjss-190	15	9	be	be	AUX
esutjss-190	15	10	capitalized	capitalize	VERB
esutjss-190	15	11	rather	rather	ADV
esutjss-190	15	12	than	than	ADP
esutjss-190	15	13	expensed	expense	VERB
esutjss-190	15	14	on	on	ADP
esutjss-190	15	15	the	the	DET
esutjss-190	15	16	financial	financial	ADJ
esutjss-190	15	17	statements	statement	NOUN
esutjss-190	15	18	.	.	PUNCT
esutjss-190	16	1	the	the	DET
esutjss-190	16	2	study	study	NOUN
esutjss-190	16	3	concludes	conclude	VERB
esutjss-190	16	4	that	that	SCONJ
esutjss-190	16	5	human	human	ADJ
esutjss-190	16	6	resources	resource	NOUN
esutjss-190	16	7	are	be	AUX
esutjss-190	16	8	the	the	DET
esutjss-190	16	9	most	most	ADV
esutjss-190	16	10	valuable	valuable	ADJ
esutjss-190	16	11	asset	asset	NOUN
esutjss-190	16	12	that	that	SCONJ
esutjss-190	16	13	an	an	DET
esutjss-190	16	14	organization	organization	NOUN
esutjss-190	16	15	may	may	AUX
esutjss-190	16	16	have	have	VERB
esutjss-190	16	17	.	.	PUNCT
esutjss-190	17	1	such	such	ADJ
esutjss-190	17	2	critical	critical	ADJ
esutjss-190	17	3	resources	resource	NOUN
esutjss-190	17	4	,	,	PUNCT
esutjss-190	17	5	which	which	PRON
esutjss-190	17	6	require	require	VERB
esutjss-190	17	7	significant	significant	ADJ
esutjss-190	17	8	capital	capital	NOUN
esutjss-190	17	9	to	to	PART
esutjss-190	17	10	generate	generate	VERB
esutjss-190	17	11	future	future	ADJ
esutjss-190	17	12	streams	stream	NOUN
esutjss-190	17	13	of	of	ADP
esutjss-190	17	14	income	income	NOUN
esutjss-190	17	15	,	,	PUNCT
esutjss-190	17	16	should	should	AUX
esutjss-190	17	17	be	be	AUX
esutjss-190	17	18	recognized	recognize	VERB
esutjss-190	17	19	as	as	ADP
esutjss-190	17	20	an	an	DET
esutjss-190	17	21	intangible	intangible	ADJ
esutjss-190	17	22	asset	asset	NOUN
esutjss-190	17	23	rather	rather	ADV
esutjss-190	17	24	than	than	ADP
esutjss-190	17	25	expensed	expense	VERB
esutjss-190	17	26	on	on	ADP
esutjss-190	17	27	the	the	DET
esutjss-190	17	28	statement	statement	NOUN
esutjss-190	17	29	of	of	ADP
esutjss-190	17	30	comprehensive	comprehensive	ADJ
esutjss-190	17	31	income	income	NOUN
esutjss-190	17	32	.	.	PUNCT
esutjss-190	18	1	because	because	SCONJ
esutjss-190	18	2	human	human	ADJ
esutjss-190	18	3	resources	resource	NOUN
esutjss-190	18	4	are	be	AUX
esutjss-190	18	5	critical	critical	ADJ
esutjss-190	18	6	to	to	ADP
esutjss-190	18	7	the	the	DET
esutjss-190	18	8	value	value	NOUN
esutjss-190	18	9	creation	creation	NOUN
esutjss-190	18	10	process	process	NOUN
esutjss-190	18	11	and	and	CCONJ
esutjss-190	18	12	a	a	DET
esutjss-190	18	13	source	source	NOUN
esutjss-190	18	14	of	of	ADP
esutjss-190	18	15	long	long	ADJ
esutjss-190	18	16	-	-	PUNCT
esutjss-190	18	17	term	term	NOUN
esutjss-190	18	18	competitive	competitive	ADJ
esutjss-190	18	19	advantage	advantage	NOUN
esutjss-190	18	20	,	,	PUNCT
esutjss-190	18	21	accounting	accounting	NOUN
esutjss-190	18	22	bodies	body	NOUN
esutjss-190	18	23	should	should	AUX
esutjss-190	18	24	create	create	VERB
esutjss-190	18	25	a	a	DET
esutjss-190	18	26	generally	generally	ADV
esutjss-190	18	27	accepted	accept	VERB
esutjss-190	18	28	basis	basis	NOUN
esutjss-190	18	29	for	for	ADP
esutjss-190	18	30	valuing	value	VERB
esutjss-190	18	31	,	,	PUNCT
esutjss-190	18	32	recording	recording	NOUN
esutjss-190	18	33	,	,	PUNCT
esutjss-190	18	34	and	and	CCONJ
esutjss-190	18	35	disclosing	disclose	VERB
esutjss-190	18	36	human	human	ADJ
esutjss-190	18	37	resources	resource	NOUN
esutjss-190	18	38	accounting	accounting	NOUN
esutjss-190	18	39	information	information	NOUN
esutjss-190	18	40	in	in	ADP
esutjss-190	18	41	an	an	DET
esutjss-190	18	42	organization	organization	NOUN
esutjss-190	18	43	's	's	PART
esutjss-190	18	44	financial	financial	ADJ
esutjss-190	18	45	statements	statement	NOUN
esutjss-190	18	46	.	.	PUNCT
esutjss-190	19	1	the	the	DET
esutjss-190	19	2	study	study	NOUN
esutjss-190	19	3	recommends	recommend	VERB
esutjss-190	19	4	that	that	SCONJ
esutjss-190	19	5	historical	historical	ADJ
esutjss-190	19	6	cost	cost	NOUN
esutjss-190	19	7	method	method	NOUN
esutjss-190	19	8	in	in	ADP
esutjss-190	19	9	human	human	ADJ
esutjss-190	19	10	resource	resource	NOUN
esutjss-190	19	11	accounting	accounting	NOUN
esutjss-190	19	12	should	should	AUX
esutjss-190	19	13	be	be	AUX
esutjss-190	19	14	adopted	adopt	VERB
esutjss-190	19	15	by	by	ADP
esutjss-190	19	16	organizations	organization	NOUN
esutjss-190	19	17	as	as	SCONJ
esutjss-190	19	18	this	this	PRON
esutjss-190	19	19	is	be	AUX
esutjss-190	19	20	already	already	ADV
esutjss-190	19	21	used	use	VERB
esutjss-190	19	22	in	in	ADP
esutjss-190	19	23	the	the	DET
esutjss-190	19	24	statement	statement	NOUN
esutjss-190	19	25	of	of	ADP
esutjss-190	19	26	profit	profit	NOUN
esutjss-190	19	27	or	or	CCONJ
esutjss-190	19	28	loss	loss	NOUN
esutjss-190	19	29	and	and	CCONJ
esutjss-190	19	30	is	be	AUX
esutjss-190	19	31	easy	easy	ADJ
esutjss-190	19	32	and	and	CCONJ
esutjss-190	19	33	aligns	align	VERB
esutjss-190	19	34	the	the	DET
esutjss-190	19	35	historical	historical	ADJ
esutjss-190	19	36	cost	cost	NOUN
esutjss-190	19	37	nature	nature	NOUN
esutjss-190	19	38	of	of	ADP
esutjss-190	19	39	the	the	DET
esutjss-190	19	40	financial	financial	ADJ
esutjss-190	19	41	reports	report	NOUN
esutjss-190	19	42	.	.	PUNCT
esutjss-190	20	1	keywords	keyword	NOUN
esutjss-190	20	2	:	:	PUNCT
esutjss-190	20	3	human	human	ADJ
esutjss-190	20	4	resource	resource	NOUN
esutjss-190	20	5	accounting	accounting	NOUN
esutjss-190	20	6	,	,	PUNCT
esutjss-190	20	7	historical	historical	ADJ
esutjss-190	20	8	cost	cost	NOUN
esutjss-190	20	9	method	method	NOUN
esutjss-190	20	10	,	,	PUNCT
esutjss-190	20	11	organization	organization	NOUN
esutjss-190	20	12	and	and	CCONJ
esutjss-190	20	13	valuation	valuation	NOUN
esutjss-190	20	14	.	.	PUNCT
esutjss-190	21	1	mailto:felix.emovon@iuokada.edu.ng	mailto:felix.emovon@iuokada.edu.ng	NOUN
esutjss-190	21	2	mailto:okoeguale.ibadin@uniben.com	mailto:okoeguale.ibadin@uniben.com	PROPN
esutjss-190	21	3	75	75	NUM
esutjss-190	21	4	introduction	introduction	NOUN
esutjss-190	21	5	human	human	ADJ
esutjss-190	21	6	resource	resource	NOUN
esutjss-190	21	7	accounting	accounting	NOUN
esutjss-190	21	8	(	(	PUNCT
esutjss-190	21	9	hra	hra	PROPN
esutjss-190	21	10	)	)	PUNCT
esutjss-190	21	11	is	be	AUX
esutjss-190	21	12	an	an	DET
esutjss-190	21	13	accounting	accounting	NOUN
esutjss-190	21	14	tool	tool	NOUN
esutjss-190	21	15	designed	design	VERB
esutjss-190	21	16	to	to	PART
esutjss-190	21	17	account	account	VERB
esutjss-190	21	18	for	for	ADP
esutjss-190	21	19	people	people	NOUN
esutjss-190	21	20	as	as	ADP
esutjss-190	21	21	organizational	organizational	ADJ
esutjss-190	21	22	resources	resource	NOUN
esutjss-190	21	23	by	by	ADP
esutjss-190	21	24	providing	provide	VERB
esutjss-190	21	25	stakeholders	stakeholder	NOUN
esutjss-190	21	26	with	with	ADP
esutjss-190	21	27	information	information	NOUN
esutjss-190	21	28	on	on	ADP
esutjss-190	21	29	the	the	DET
esutjss-190	21	30	estimated	estimate	VERB
esutjss-190	21	31	value	value	NOUN
esutjss-190	21	32	and	and	CCONJ
esutjss-190	21	33	cost	cost	NOUN
esutjss-190	21	34	of	of	ADP
esutjss-190	21	35	human	human	ADJ
esutjss-190	21	36	resource	resource	NOUN
esutjss-190	21	37	investment	investment	NOUN
esutjss-190	21	38	in	in	ADP
esutjss-190	21	39	an	an	DET
esutjss-190	21	40	organization	organization	NOUN
esutjss-190	21	41	.	.	PUNCT
esutjss-190	22	1	it	it	PRON
esutjss-190	22	2	was	be	AUX
esutjss-190	22	3	created	create	VERB
esutjss-190	22	4	to	to	PART
esutjss-190	22	5	address	address	VERB
esutjss-190	22	6	a	a	DET
esutjss-190	22	7	flaw	flaw	NOUN
esutjss-190	22	8	in	in	ADP
esutjss-190	22	9	the	the	DET
esutjss-190	22	10	traditional	traditional	ADJ
esutjss-190	22	11	accounting	accounting	NOUN
esutjss-190	22	12	system	system	NOUN
esutjss-190	22	13	,	,	PUNCT
esutjss-190	22	14	which	which	PRON
esutjss-190	22	15	writes	write	VERB
esutjss-190	22	16	off	off	ADP
esutjss-190	22	17	all	all	DET
esutjss-190	22	18	investment	investment	NOUN
esutjss-190	22	19	in	in	ADP
esutjss-190	22	20	human	human	ADJ
esutjss-190	22	21	resources	resource	NOUN
esutjss-190	22	22	as	as	ADP
esutjss-190	22	23	expenses	expense	NOUN
esutjss-190	22	24	in	in	ADP
esutjss-190	22	25	the	the	DET
esutjss-190	22	26	year	year	NOUN
esutjss-190	22	27	they	they	PRON
esutjss-190	22	28	are	be	AUX
esutjss-190	22	29	incurred	incur	VERB
esutjss-190	22	30	.	.	PUNCT
esutjss-190	23	1	human	human	ADJ
esutjss-190	23	2	resource	resource	NOUN
esutjss-190	23	3	accounting	accounting	NOUN
esutjss-190	23	4	assesses	assesse	NOUN
esutjss-190	23	5	an	an	DET
esutjss-190	23	6	organization	organization	NOUN
esutjss-190	23	7	's	's	PART
esutjss-190	23	8	human	human	ADJ
esutjss-190	23	9	resources	resource	NOUN
esutjss-190	23	10	in	in	ADP
esutjss-190	23	11	a	a	DET
esutjss-190	23	12	methodical	methodical	ADJ
esutjss-190	23	13	manner	manner	NOUN
esutjss-190	23	14	and	and	CCONJ
esutjss-190	23	15	records	record	VERB
esutjss-190	23	16	them	they	PRON
esutjss-190	23	17	in	in	ADP
esutjss-190	23	18	a	a	DET
esutjss-190	23	19	financial	financial	ADJ
esutjss-190	23	20	statement	statement	NOUN
esutjss-190	23	21	or	or	CCONJ
esutjss-190	23	22	annual	annual	ADJ
esutjss-190	23	23	report	report	NOUN
esutjss-190	23	24	to	to	PART
esutjss-190	23	25	communicate	communicate	VERB
esutjss-190	23	26	their	their	PRON
esutjss-190	23	27	value	value	NOUN
esutjss-190	23	28	,	,	PUNCT
esutjss-190	23	29	changes	change	NOUN
esutjss-190	23	30	over	over	ADP
esutjss-190	23	31	time	time	NOUN
esutjss-190	23	32	,	,	PUNCT
esutjss-190	23	33	and	and	CCONJ
esutjss-190	23	34	results	result	NOUN
esutjss-190	23	35	achieved	achieve	VERB
esutjss-190	23	36	from	from	ADP
esutjss-190	23	37	their	their	PRON
esutjss-190	23	38	usage	usage	NOUN
esutjss-190	23	39	to	to	ADP
esutjss-190	23	40	financial	financial	ADJ
esutjss-190	23	41	statement	statement	NOUN
esutjss-190	23	42	users	user	NOUN
esutjss-190	23	43	.	.	PUNCT
esutjss-190	24	1	the	the	DET
esutjss-190	24	2	significance	significance	NOUN
esutjss-190	24	3	and	and	CCONJ
esutjss-190	24	4	need	need	NOUN
esutjss-190	24	5	for	for	SCONJ
esutjss-190	24	6	human	human	ADJ
esutjss-190	24	7	resources	resource	NOUN
esutjss-190	24	8	accounting	account	VERB
esutjss-190	24	9	as	as	ADP
esutjss-190	24	10	a	a	DET
esutjss-190	24	11	technique	technique	NOUN
esutjss-190	24	12	of	of	ADP
esutjss-190	24	13	appraising	appraise	VERB
esutjss-190	24	14	human	human	ADJ
esutjss-190	24	15	resources	resource	NOUN
esutjss-190	24	16	has	have	AUX
esutjss-190	24	17	been	be	AUX
esutjss-190	24	18	widely	widely	ADV
esutjss-190	24	19	recognized	recognize	VERB
esutjss-190	24	20	,	,	PUNCT
esutjss-190	24	21	and	and	CCONJ
esutjss-190	24	22	it	it	PRON
esutjss-190	24	23	is	be	AUX
esutjss-190	24	24	progressively	progressively	ADV
esutjss-190	24	25	being	be	AUX
esutjss-190	24	26	used	use	VERB
esutjss-190	24	27	in	in	ADP
esutjss-190	24	28	many	many	ADJ
esutjss-190	24	29	nations	nation	NOUN
esutjss-190	24	30	,	,	PUNCT
esutjss-190	24	31	despite	despite	SCONJ
esutjss-190	24	32	the	the	DET
esutjss-190	24	33	constraints	constraint	NOUN
esutjss-190	24	34	.	.	PUNCT
esutjss-190	25	1	(	(	PUNCT
esutjss-190	25	2	islam	islam	PROPN
esutjss-190	25	3	et	et	PROPN
esutjss-190	25	4	al	al	PROPN
esutjss-190	25	5	,	,	PUNCT
esutjss-190	25	6	2013	2013	NUM
esutjss-190	25	7	)	)	PUNCT
esutjss-190	25	8	.	.	PUNCT
esutjss-190	26	1	the	the	DET
esutjss-190	26	2	application	application	NOUN
esutjss-190	26	3	of	of	ADP
esutjss-190	26	4	human	human	ADJ
esutjss-190	26	5	resource	resource	NOUN
esutjss-190	26	6	accounting	accounting	NOUN
esutjss-190	26	7	varies	vary	VERB
esutjss-190	26	8	across	across	ADP
esutjss-190	26	9	organizations	organization	NOUN
esutjss-190	26	10	and	and	CCONJ
esutjss-190	26	11	countries	country	NOUN
esutjss-190	26	12	(	(	PUNCT
esutjss-190	26	13	boedker	boedker	PROPN
esutjss-190	26	14	,	,	PUNCT
esutjss-190	26	15	et	et	PROPN
esutjss-190	26	16	al	al	PROPN
esutjss-190	26	17	,	,	PUNCT
esutjss-190	26	18	2008	2008	NUM
esutjss-190	26	19	)	)	PUNCT
esutjss-190	26	20	swedish	swedish	ADJ
esutjss-190	26	21	models	model	NOUN
esutjss-190	26	22	are	be	AUX
esutjss-190	26	23	used	use	VERB
esutjss-190	26	24	by	by	ADP
esutjss-190	26	25	businesses	business	NOUN
esutjss-190	26	26	to	to	PART
esutjss-190	26	27	assess	assess	VERB
esutjss-190	26	28	and	and	CCONJ
esutjss-190	26	29	report	report	VERB
esutjss-190	26	30	on	on	ADP
esutjss-190	26	31	certain	certain	ADJ
esutjss-190	26	32	of	of	ADP
esutjss-190	26	33	their	their	PRON
esutjss-190	26	34	intangible	intangible	ADJ
esutjss-190	26	35	assets	asset	NOUN
esutjss-190	26	36	,	,	PUNCT
esutjss-190	26	37	such	such	ADJ
esutjss-190	26	38	as	as	ADP
esutjss-190	26	39	intellectual	intellectual	ADJ
esutjss-190	26	40	capital	capital	NOUN
esutjss-190	26	41	and	and	CCONJ
esutjss-190	26	42	human	human	ADJ
esutjss-190	26	43	resources	resource	NOUN
esutjss-190	26	44	.	.	PUNCT
esutjss-190	27	1	united	united	PROPN
esutjss-190	27	2	kingdom	kingdom	PROPN
esutjss-190	27	3	determines	determine	VERB
esutjss-190	27	4	value	value	NOUN
esutjss-190	27	5	and	and	CCONJ
esutjss-190	27	6	reports	report	NOUN
esutjss-190	27	7	on	on	ADP
esutjss-190	27	8	its	its	PRON
esutjss-190	27	9	intangibles	intangible	NOUN
esutjss-190	27	10	through	through	ADP
esutjss-190	27	11	a	a	DET
esutjss-190	27	12	business	business	NOUN
esutjss-190	27	13	committee	committee	NOUN
esutjss-190	27	14	of	of	ADP
esutjss-190	27	15	practice	practice	NOUN
esutjss-190	27	16	called	call	VERB
esutjss-190	27	17	maria	maria	PROPN
esutjss-190	27	18	(	(	PUNCT
esutjss-190	27	19	managing	manage	VERB
esutjss-190	27	20	and	and	CCONJ
esutjss-190	27	21	reporting	report	VERB
esutjss-190	27	22	intangible	intangible	ADJ
esutjss-190	27	23	assets	asset	NOUN
esutjss-190	27	24	)	)	PUNCT
esutjss-190	27	25	.	.	PUNCT
esutjss-190	28	1	among	among	ADP
esutjss-190	28	2	the	the	DET
esutjss-190	28	3	nations	nation	NOUN
esutjss-190	28	4	recognized	recognize	VERB
esutjss-190	28	5	for	for	ADP
esutjss-190	28	6	hra	hra	PROPN
esutjss-190	28	7	is	be	AUX
esutjss-190	28	8	india	india	PROPN
esutjss-190	28	9	.	.	PUNCT
esutjss-190	29	1	according	accord	VERB
esutjss-190	29	2	to	to	ADP
esutjss-190	29	3	the	the	DET
esutjss-190	29	4	literature	literature	NOUN
esutjss-190	29	5	,	,	PUNCT
esutjss-190	29	6	some	some	DET
esutjss-190	29	7	organizations	organization	NOUN
esutjss-190	29	8	in	in	ADP
esutjss-190	29	9	the	the	DET
esutjss-190	29	10	nation	nation	NOUN
esutjss-190	29	11	's	's	PART
esutjss-190	29	12	public	public	ADJ
esutjss-190	29	13	and	and	CCONJ
esutjss-190	29	14	private	private	ADJ
esutjss-190	29	15	sectors	sector	NOUN
esutjss-190	29	16	are	be	AUX
esutjss-190	29	17	interested	interested	ADJ
esutjss-190	29	18	in	in	ADP
esutjss-190	29	19	the	the	DET
esutjss-190	29	20	financial	financial	ADJ
esutjss-190	29	21	worth	worth	NOUN
esutjss-190	29	22	of	of	ADP
esutjss-190	29	23	their	their	PRON
esutjss-190	29	24	human	human	ADJ
esutjss-190	29	25	resources	resource	NOUN
esutjss-190	29	26	.	.	PUNCT
esutjss-190	30	1	(	(	PUNCT
esutjss-190	30	2	pandey	pandey	PROPN
esutjss-190	30	3	,	,	PUNCT
esutjss-190	30	4	2014	2014	NUM
esutjss-190	30	5	&	&	CCONJ
esutjss-190	30	6	orjha	orjha	NOUN
esutjss-190	30	7	,	,	PUNCT
esutjss-190	30	8	2013	2013	NUM
esutjss-190	30	9	)	)	PUNCT
esutjss-190	30	10	.	.	PUNCT
esutjss-190	31	1	according	accord	VERB
esutjss-190	31	2	to	to	ADP
esutjss-190	31	3	flamholtz	flamholtz	NOUN
esutjss-190	31	4	(	(	PUNCT
esutjss-190	31	5	1971	1971	NUM
esutjss-190	31	6	)	)	PUNCT
esutjss-190	31	7	,	,	PUNCT
esutjss-190	31	8	williams	williams	PROPN
esutjss-190	31	9	petty	petty	PROPN
esutjss-190	31	10	established	establish	VERB
esutjss-190	31	11	the	the	DET
esutjss-190	31	12	first	first	ADJ
esutjss-190	31	13	human	human	ADJ
esutjss-190	31	14	resource	resource	NOUN
esutjss-190	31	15	accounting	accounting	NOUN
esutjss-190	31	16	firm	firm	NOUN
esutjss-190	31	17	in	in	ADP
esutjss-190	31	18	the	the	DET
esutjss-190	31	19	united	united	PROPN
esutjss-190	31	20	states	states	PROPN
esutjss-190	31	21	in	in	ADP
esutjss-190	31	22	1691	1691	NUM
esutjss-190	31	23	.	.	PUNCT
esutjss-190	32	1	he	he	PRON
esutjss-190	32	2	made	make	VERB
esutjss-190	32	3	the	the	DET
esutjss-190	32	4	first	first	ADJ
esutjss-190	32	5	attempt	attempt	NOUN
esutjss-190	32	6	in	in	ADP
esutjss-190	32	7	1691	1691	NUM
esutjss-190	32	8	to	to	PART
esutjss-190	32	9	put	put	VERB
esutjss-190	32	10	a	a	DET
esutjss-190	32	11	monetary	monetary	ADJ
esutjss-190	32	12	value	value	NOUN
esutjss-190	32	13	on	on	ADP
esutjss-190	32	14	human	human	ADJ
esutjss-190	32	15	beings	being	NOUN
esutjss-190	32	16	.	.	PUNCT
esutjss-190	33	1	according	accord	VERB
esutjss-190	33	2	to	to	ADP
esutjss-190	33	3	petty	petty	ADJ
esutjss-190	33	4	,	,	PUNCT
esutjss-190	33	5	labor	labor	NOUN
esutjss-190	33	6	is	be	AUX
esutjss-190	33	7	the	the	DET
esutjss-190	33	8	source	source	NOUN
esutjss-190	33	9	of	of	ADP
esutjss-190	33	10	wealth	wealth	NOUN
esutjss-190	33	11	and	and	CCONJ
esutjss-190	33	12	should	should	AUX
esutjss-190	33	13	always	always	ADV
esutjss-190	33	14	be	be	AUX
esutjss-190	33	15	taken	take	VERB
esutjss-190	33	16	into	into	ADP
esutjss-190	33	17	account	account	NOUN
esutjss-190	33	18	when	when	SCONJ
esutjss-190	33	19	estimating	estimate	VERB
esutjss-190	33	20	the	the	DET
esutjss-190	33	21	total	total	ADJ
esutjss-190	33	22	wealth	wealth	NOUN
esutjss-190	33	23	of	of	ADP
esutjss-190	33	24	a	a	DET
esutjss-190	33	25	country	country	NOUN
esutjss-190	33	26	.	.	PUNCT
esutjss-190	34	1	among	among	ADP
esutjss-190	34	2	other	other	ADJ
esutjss-190	34	3	scholars	scholar	NOUN
esutjss-190	34	4	,	,	PUNCT
esutjss-190	34	5	far	far	ADV
esutjss-190	34	6	in	in	ADP
esutjss-190	34	7	1853	1853	NUM
esutjss-190	34	8	and	and	CCONJ
esutjss-190	34	9	engle	engle	PROPN
esutjss-190	34	10	in	in	ADP
esutjss-190	34	11	1883	1883	NUM
esutjss-190	34	12	made	make	VERB
esutjss-190	34	13	additional	additional	ADJ
esutjss-190	34	14	efforts	effort	NOUN
esutjss-190	34	15	.	.	PUNCT
esutjss-190	35	1	the	the	DET
esutjss-190	35	2	rigorous	rigorous	ADJ
esutjss-190	35	3	assessment	assessment	NOUN
esutjss-190	35	4	,	,	PUNCT
esutjss-190	35	5	documentation	documentation	NOUN
esutjss-190	35	6	,	,	PUNCT
esutjss-190	35	7	and	and	CCONJ
esutjss-190	35	8	presentation	presentation	NOUN
esutjss-190	35	9	of	of	ADP
esutjss-190	35	10	human	human	ADJ
esutjss-190	35	11	resource	resource	NOUN
esutjss-190	35	12	value	value	NOUN
esutjss-190	35	13	in	in	ADP
esutjss-190	35	14	an	an	DET
esutjss-190	35	15	organization	organization	NOUN
esutjss-190	35	16	's	's	PART
esutjss-190	35	17	books	book	NOUN
esutjss-190	35	18	of	of	ADP
esutjss-190	35	19	account	account	NOUN
esutjss-190	35	20	is	be	AUX
esutjss-190	35	21	known	know	VERB
esutjss-190	35	22	as	as	ADP
esutjss-190	35	23	human	human	ADJ
esutjss-190	35	24	resource	resource	NOUN
esutjss-190	35	25	accounting	accounting	NOUN
esutjss-190	35	26	.	.	PUNCT
esutjss-190	36	1	the	the	DET
esutjss-190	36	2	process	process	NOUN
esutjss-190	36	3	of	of	ADP
esutjss-190	36	4	locating	locating	NOUN
esutjss-190	36	5	,	,	PUNCT
esutjss-190	36	6	quantifying	quantifying	NOUN
esutjss-190	36	7	,	,	PUNCT
esutjss-190	36	8	and	and	CCONJ
esutjss-190	36	9	informing	inform	VERB
esutjss-190	36	10	interested	interested	ADJ
esutjss-190	36	11	parties	party	NOUN
esutjss-190	36	12	about	about	ADP
esutjss-190	36	13	human	human	ADJ
esutjss-190	36	14	resources	resource	NOUN
esutjss-190	36	15	(	(	PUNCT
esutjss-190	36	16	assets	asset	NOUN
esutjss-190	36	17	)	)	PUNCT
esutjss-190	36	18	is	be	AUX
esutjss-190	36	19	known	know	VERB
esutjss-190	36	20	as	as	ADP
esutjss-190	36	21	human	human	ADJ
esutjss-190	36	22	resource	resource	NOUN
esutjss-190	36	23	accounting	accounting	NOUN
esutjss-190	36	24	.	.	PUNCT
esutjss-190	37	1	organizations	organization	NOUN
esutjss-190	37	2	will	will	AUX
esutjss-190	37	3	be	be	AUX
esutjss-190	37	4	able	able	ADJ
esutjss-190	37	5	to	to	PART
esutjss-190	37	6	decide	decide	VERB
esutjss-190	37	7	appropriately	appropriately	ADV
esutjss-190	37	8	on	on	ADP
esutjss-190	37	9	both	both	CCONJ
esutjss-190	37	10	internal	internal	ADJ
esutjss-190	37	11	and	and	CCONJ
esutjss-190	37	12	external	external	ADJ
esutjss-190	37	13	issues	issue	NOUN
esutjss-190	37	14	as	as	ADP
esutjss-190	37	15	a	a	DET
esutjss-190	37	16	result	result	NOUN
esutjss-190	37	17	.	.	PUNCT
esutjss-190	38	1	human	human	ADJ
esutjss-190	38	2	assets	asset	NOUN
esutjss-190	38	3	have	have	VERB
esutjss-190	38	4	the	the	DET
esutjss-190	38	5	same	same	ADJ
esutjss-190	38	6	capacity	capacity	NOUN
esutjss-190	38	7	to	to	PART
esutjss-190	38	8	generate	generate	VERB
esutjss-190	38	9	income	income	NOUN
esutjss-190	38	10	and	and	CCONJ
esutjss-190	38	11	expenses	expense	NOUN
esutjss-190	38	12	as	as	ADP
esutjss-190	38	13	other	other	ADJ
esutjss-190	38	14	physical	physical	ADJ
esutjss-190	38	15	assets	asset	NOUN
esutjss-190	38	16	.	.	PUNCT
esutjss-190	39	1	as	as	ADP
esutjss-190	39	2	a	a	DET
esutjss-190	39	3	result	result	NOUN
esutjss-190	39	4	,	,	PUNCT
esutjss-190	39	5	it	it	PRON
esutjss-190	39	6	is	be	AUX
esutjss-190	39	7	essential	essential	ADJ
esutjss-190	39	8	to	to	PART
esutjss-190	39	9	value	value	VERB
esutjss-190	39	10	human	human	ADJ
esutjss-190	39	11	resources	resource	NOUN
esutjss-190	39	12	equally	equally	ADV
esutjss-190	39	13	with	with	ADP
esutjss-190	39	14	other	other	ADJ
esutjss-190	39	15	assets	asset	NOUN
esutjss-190	39	16	,	,	PUNCT
esutjss-190	39	17	that	that	ADV
esutjss-190	39	18	is	is	ADV
esutjss-190	39	19	,	,	PUNCT
esutjss-190	39	20	to	to	PART
esutjss-190	39	21	weigh	weigh	VERB
esutjss-190	39	22	the	the	DET
esutjss-190	39	23	advantages	advantage	NOUN
esutjss-190	39	24	and	and	CCONJ
esutjss-190	39	25	disadvantages	disadvantage	NOUN
esutjss-190	39	26	of	of	ADP
esutjss-190	39	27	human	human	ADJ
esutjss-190	39	28	capital	capital	NOUN
esutjss-190	39	29	.	.	PUNCT
esutjss-190	40	1	(	(	PUNCT
esutjss-190	40	2	american	american	PROPN
esutjss-190	40	3	accounting	accounting	PROPN
esutjss-190	40	4	association	association	PROPN
esutjss-190	40	5	,	,	PUNCT
esutjss-190	40	6	2014	2014	NUM
esutjss-190	40	7	)	)	PUNCT
esutjss-190	40	8	.	.	PUNCT
esutjss-190	41	1	human	human	ADJ
esutjss-190	41	2	resources	resource	NOUN
esutjss-190	41	3	can	can	AUX
esutjss-190	41	4	be	be	AUX
esutjss-190	41	5	referred	refer	VERB
esutjss-190	41	6	to	to	ADP
esutjss-190	41	7	as	as	ADP
esutjss-190	41	8	human	human	ADJ
esutjss-190	41	9	assets	asset	NOUN
esutjss-190	41	10	or	or	CCONJ
esutjss-190	41	11	capital	capital	NOUN
esutjss-190	41	12	;	;	PUNCT
esutjss-190	41	13	these	these	PRON
esutjss-190	41	14	refer	refer	VERB
esutjss-190	41	15	to	to	ADP
esutjss-190	41	16	the	the	DET
esutjss-190	41	17	set	set	NOUN
esutjss-190	41	18	of	of	ADP
esutjss-190	41	19	individuals	individual	NOUN
esutjss-190	41	20	,	,	PUNCT
esutjss-190	41	21	who	who	PRON
esutjss-190	41	22	make	make	VERB
esutjss-190	41	23	up	up	ADP
esutjss-190	41	24	the	the	DET
esutjss-190	41	25	workforce	workforce	NOUN
esutjss-190	41	26	of	of	ADP
esutjss-190	41	27	an	an	DET
esutjss-190	41	28	organization	organization	NOUN
esutjss-190	41	29	or	or	CCONJ
esutjss-190	41	30	a	a	DET
esutjss-190	41	31	business	business	NOUN
esutjss-190	41	32	entity	entity	NOUN
esutjss-190	41	33	(	(	PUNCT
esutjss-190	41	34	edom	edom	PROPN
esutjss-190	41	35	et	et	PROPN
esutjss-190	41	36	al	al	PROPN
esutjss-190	41	37	.	.	PROPN
esutjss-190	41	38	,	,	PUNCT
esutjss-190	41	39	2015	2015	NUM
esutjss-190	41	40	;	;	PUNCT
esutjss-190	41	41	syed	sye	VERB
esutjss-190	41	42	,	,	PUNCT
esutjss-190	41	43	2009	2009	NUM
esutjss-190	41	44	)	)	PUNCT
esutjss-190	41	45	.	.	PUNCT
esutjss-190	42	1	economists	economist	NOUN
esutjss-190	42	2	use	use	VERB
esutjss-190	42	3	the	the	DET
esutjss-190	42	4	term	term	NOUN
esutjss-190	42	5	"	"	PUNCT
esutjss-190	42	6	human	human	ADJ
esutjss-190	42	7	resource	resource	NOUN
esutjss-190	42	8	"	"	PUNCT
esutjss-190	42	9	to	to	PART
esutjss-190	42	10	refer	refer	VERB
esutjss-190	42	11	to	to	ADP
esutjss-190	42	12	human	human	ADJ
esutjss-190	42	13	capital	capital	NOUN
esutjss-190	42	14	,	,	PUNCT
esutjss-190	42	15	which	which	PRON
esutjss-190	42	16	is	be	AUX
esutjss-190	42	17	viewed	view	VERB
esutjss-190	42	18	as	as	ADP
esutjss-190	42	19	a	a	DET
esutjss-190	42	20	production	production	NOUN
esutjss-190	42	21	factor	factor	NOUN
esutjss-190	42	22	.	.	PUNCT
esutjss-190	43	1	they	they	PRON
esutjss-190	43	2	investigate	investigate	VERB
esutjss-190	43	3	various	various	ADJ
esutjss-190	43	4	methods	method	NOUN
esutjss-190	43	5	of	of	ADP
esutjss-190	43	6	quantifying	quantify	VERB
esutjss-190	43	7	the	the	DET
esutjss-190	43	8	investment	investment	NOUN
esutjss-190	43	9	made	make	VERB
esutjss-190	43	10	in	in	ADP
esutjss-190	43	11	human	human	ADJ
esutjss-190	43	12	capital	capital	NOUN
esutjss-190	43	13	in	in	ADP
esutjss-190	43	14	areas	area	NOUN
esutjss-190	43	15	such	such	ADJ
esutjss-190	43	16	as	as	ADP
esutjss-190	43	17	health	health	NOUN
esutjss-190	43	18	and	and	CCONJ
esutjss-190	43	19	education	education	NOUN
esutjss-190	43	20	.	.	PUNCT
esutjss-190	44	1	these	these	DET
esutjss-190	44	2	resources	resource	NOUN
esutjss-190	44	3	,	,	PUNCT
esutjss-190	44	4	which	which	PRON
esutjss-190	44	5	are	be	AUX
esutjss-190	44	6	operational	operational	ADJ
esutjss-190	44	7	factors	factor	NOUN
esutjss-190	44	8	on	on	ADP
esutjss-190	44	9	an	an	DET
esutjss-190	44	10	organization	organization	NOUN
esutjss-190	44	11	's	's	PART
esutjss-190	44	12	performance	performance	NOUN
esutjss-190	44	13	,	,	PUNCT
esutjss-190	44	14	are	be	AUX
esutjss-190	44	15	as	as	ADP
esutjss-190	44	16	implicit	implicit	ADJ
esutjss-190	44	17	knowledge	knowledge	NOUN
esutjss-190	44	18	in	in	ADP
esutjss-190	44	19	employees	employee	NOUN
esutjss-190	44	20	.	.	PUNCT
esutjss-190	45	1	(	(	PUNCT
esutjss-190	45	2	hajkarimi	hajkarimi	PROPN
esutjss-190	45	3	,	,	PUNCT
esutjss-190	45	4	2009	2009	NUM
esutjss-190	45	5	)	)	PUNCT
esutjss-190	45	6	.	.	PUNCT
esutjss-190	46	1	the	the	DET
esutjss-190	46	2	historical	historical	ADJ
esutjss-190	46	3	cost	cost	NOUN
esutjss-190	46	4	method	method	NOUN
esutjss-190	46	5	,	,	PUNCT
esutjss-190	46	6	which	which	PRON
esutjss-190	46	7	determines	determine	VERB
esutjss-190	46	8	an	an	DET
esutjss-190	46	9	employee	employee	NOUN
esutjss-190	46	10	's	's	PART
esutjss-190	46	11	value	value	NOUN
esutjss-190	46	12	using	use	VERB
esutjss-190	46	13	the	the	DET
esutjss-190	46	14	total	total	ADJ
esutjss-190	46	15	historical	historical	ADJ
esutjss-190	46	16	expenditures	expenditure	NOUN
esutjss-190	46	17	related	relate	VERB
esutjss-190	46	18	to	to	ADP
esutjss-190	46	19	hiring	hire	VERB
esutjss-190	46	20	them	they	PRON
esutjss-190	46	21	,	,	PUNCT
esutjss-190	46	22	is	be	AUX
esutjss-190	46	23	one	one	NUM
esutjss-190	46	24	of	of	ADP
esutjss-190	46	25	the	the	DET
esutjss-190	46	26	more	more	ADV
esutjss-190	46	27	widely	widely	ADV
esutjss-190	46	28	used	use	VERB
esutjss-190	46	29	approaches	approach	NOUN
esutjss-190	46	30	due	due	ADJ
esutjss-190	46	31	to	to	ADP
esutjss-190	46	32	its	its	PRON
esutjss-190	46	33	resemblance	resemblance	NOUN
esutjss-190	46	34	to	to	ADP
esutjss-190	46	35	standard	standard	ADJ
esutjss-190	46	36	accounting	accounting	NOUN
esutjss-190	46	37	procedures	procedure	NOUN
esutjss-190	46	38	.	.	PUNCT
esutjss-190	47	1	the	the	DET
esutjss-190	47	2	cost	cost	NOUN
esutjss-190	47	3	of	of	ADP
esutjss-190	47	4	the	the	DET
esutjss-190	47	5	employee	employee	NOUN
esutjss-190	47	6	investment	investment	NOUN
esutjss-190	47	7	must	must	AUX
esutjss-190	47	8	be	be	AUX
esutjss-190	47	9	accrued	accrue	VERB
esutjss-190	47	10	when	when	SCONJ
esutjss-190	47	11	using	use	VERB
esutjss-190	47	12	this	this	DET
esutjss-190	47	13	method	method	NOUN
esutjss-190	47	14	.	.	PUNCT
esutjss-190	48	1	this	this	DET
esutjss-190	48	2	method	method	NOUN
esutjss-190	48	3	's	's	PART
esutjss-190	48	4	decision	decision	NOUN
esutjss-190	48	5	-	-	PUNCT
esutjss-190	48	6	making	making	NOUN
esutjss-190	48	7	over	over	ADP
esutjss-190	48	8	which	which	PRON
esutjss-190	48	9	costs	cost	VERB
esutjss-190	48	10	to	to	PART
esutjss-190	48	11	capitalize	capitalize	VERB
esutjss-190	48	12	and	and	CCONJ
esutjss-190	48	13	which	which	PRON
esutjss-190	48	14	to	to	PART
esutjss-190	48	15	expense	expense	NOUN
esutjss-190	48	16	is	be	AUX
esutjss-190	48	17	one	one	NUM
esutjss-190	48	18	of	of	ADP
esutjss-190	48	19	its	its	PRON
esutjss-190	48	20	drawbacks	drawback	NOUN
esutjss-190	48	21	.	.	PUNCT
esutjss-190	49	1	to	to	PART
esutjss-190	49	2	help	help	VERB
esutjss-190	49	3	with	with	ADP
esutjss-190	49	4	decision	decision	NOUN
esutjss-190	49	5	-	-	PUNCT
esutjss-190	49	6	making	making	NOUN
esutjss-190	49	7	,	,	PUNCT
esutjss-190	49	8	human	human	ADJ
esutjss-190	49	9	resource	resource	NOUN
esutjss-190	49	10	costs	cost	NOUN
esutjss-190	49	11	can	can	AUX
esutjss-190	49	12	be	be	AUX
esutjss-190	49	13	divided	divide	VERB
esutjss-190	49	14	into	into	ADP
esutjss-190	49	15	two	two	NUM
esutjss-190	49	16	categories	category	NOUN
esutjss-190	49	17	:	:	PUNCT
esutjss-190	49	18	training	training	NOUN
esutjss-190	49	19	and	and	CCONJ
esutjss-190	49	20	education	education	NOUN
esutjss-190	49	21	.	.	PUNCT
esutjss-190	50	1	this	this	DET
esutjss-190	50	2	method	method	NOUN
esutjss-190	50	3	would	would	AUX
esutjss-190	50	4	involve	involve	VERB
esutjss-190	50	5	accounting	account	VERB
esutjss-190	50	6	for	for	ADP
esutjss-190	50	7	all	all	DET
esutjss-190	50	8	training	training	NOUN
esutjss-190	50	9	expenses	expense	NOUN
esutjss-190	50	10	related	relate	VERB
esutjss-190	50	11	to	to	ADP
esutjss-190	50	12	the	the	DET
esutjss-190	50	13	present	present	ADJ
esutjss-190	50	14	position	position	NOUN
esutjss-190	50	15	.	.	PUNCT
esutjss-190	51	1	anything	anything	PRON
esutjss-190	51	2	76	76	NUM
esutjss-190	51	3	related	relate	VERB
esutjss-190	51	4	to	to	ADP
esutjss-190	51	5	preparation	preparation	NOUN
esutjss-190	51	6	or	or	CCONJ
esutjss-190	51	7	advancement	advancement	NOUN
esutjss-190	51	8	would	would	AUX
esutjss-190	51	9	be	be	AUX
esutjss-190	51	10	considered	consider	VERB
esutjss-190	51	11	an	an	DET
esutjss-190	51	12	educational	educational	ADJ
esutjss-190	51	13	expenditure	expenditure	NOUN
esutjss-190	51	14	,	,	PUNCT
esutjss-190	51	15	and	and	CCONJ
esutjss-190	51	16	these	these	DET
esutjss-190	51	17	expenses	expense	NOUN
esutjss-190	51	18	would	would	AUX
esutjss-190	51	19	be	be	AUX
esutjss-190	51	20	capitalized	capitalize	VERB
esutjss-190	51	21	.	.	PUNCT
esutjss-190	52	1	(	(	PUNCT
esutjss-190	52	2	dawson	dawson	PROPN
esutjss-190	52	3	,	,	PUNCT
esutjss-190	52	4	1994	1994	NUM
esutjss-190	52	5	)	)	PUNCT
esutjss-190	52	6	.	.	PUNCT
esutjss-190	53	1	among	among	ADP
esutjss-190	53	2	others	other	NOUN
esutjss-190	53	3	,	,	PUNCT
esutjss-190	53	4	flamholtz	flamholtz	NOUN
esutjss-190	53	5	(	(	PUNCT
esutjss-190	53	6	1999	1999	NUM
esutjss-190	53	7	)	)	PUNCT
esutjss-190	53	8	,	,	PUNCT
esutjss-190	53	9	pyle	pyle	NOUN
esutjss-190	53	10	and	and	CCONJ
esutjss-190	53	11	brumnet	brumnet	PROPN
esutjss-190	53	12	(	(	PUNCT
esutjss-190	53	13	1968	1968	NUM
esutjss-190	53	14	)	)	PUNCT
esutjss-190	53	15	contributed	contribute	VERB
esutjss-190	53	16	to	to	ADP
esutjss-190	53	17	the	the	DET
esutjss-190	53	18	establishment	establishment	NOUN
esutjss-190	53	19	of	of	ADP
esutjss-190	53	20	the	the	DET
esutjss-190	53	21	historical	historical	ADJ
esutjss-190	53	22	cost	cost	NOUN
esutjss-190	53	23	technique	technique	NOUN
esutjss-190	53	24	.	.	PUNCT
esutjss-190	54	1	the	the	DET
esutjss-190	54	2	true	true	ADJ
esutjss-190	54	3	cost	cost	NOUN
esutjss-190	54	4	of	of	ADP
esutjss-190	54	5	human	human	ADJ
esutjss-190	54	6	resources	resource	NOUN
esutjss-190	54	7	is	be	AUX
esutjss-190	54	8	taken	take	VERB
esutjss-190	54	9	into	into	ADP
esutjss-190	54	10	account	account	NOUN
esutjss-190	54	11	in	in	ADP
esutjss-190	54	12	this	this	DET
esutjss-190	54	13	model	model	NOUN
esutjss-190	54	14	.	.	PUNCT
esutjss-190	55	1	the	the	DET
esutjss-190	55	2	following	follow	VERB
esutjss-190	55	3	elements	element	NOUN
esutjss-190	55	4	are	be	AUX
esutjss-190	55	5	included	include	VERB
esutjss-190	55	6	in	in	ADP
esutjss-190	55	7	such	such	DET
esutjss-190	55	8	a	a	DET
esutjss-190	55	9	cost	cost	NOUN
esutjss-190	55	10	:	:	PUNCT
esutjss-190	55	11	acquisition	acquisition	NOUN
esutjss-190	55	12	cost	cost	NOUN
esutjss-190	55	13	is	be	AUX
esutjss-190	55	14	the	the	DET
esutjss-190	55	15	sum	sum	NOUN
esutjss-190	55	16	of	of	ADP
esutjss-190	55	17	money	money	NOUN
esutjss-190	55	18	spent	spend	VERB
esutjss-190	55	19	on	on	ADP
esutjss-190	55	20	hiring	hire	VERB
esutjss-190	55	21	and	and	CCONJ
esutjss-190	55	22	choosing	choose	VERB
esutjss-190	55	23	.	.	PUNCT
esutjss-190	56	1	it	it	PRON
esutjss-190	56	2	is	be	AUX
esutjss-190	56	3	significant	significant	ADJ
esutjss-190	56	4	to	to	PART
esutjss-190	56	5	remember	remember	VERB
esutjss-190	56	6	that	that	SCONJ
esutjss-190	56	7	the	the	DET
esutjss-190	56	8	expenses	expense	NOUN
esutjss-190	56	9	associated	associate	VERB
esutjss-190	56	10	with	with	ADP
esutjss-190	56	11	recruitment	recruitment	NOUN
esutjss-190	56	12	and	and	CCONJ
esutjss-190	56	13	selection	selection	NOUN
esutjss-190	56	14	will	will	AUX
esutjss-190	56	15	document	document	VERB
esutjss-190	56	16	the	the	DET
esutjss-190	56	17	entire	entire	ADJ
esutjss-190	56	18	process	process	NOUN
esutjss-190	56	19	for	for	ADP
esutjss-190	56	20	those	those	PRON
esutjss-190	56	21	who	who	PRON
esutjss-190	56	22	are	be	AUX
esutjss-190	56	23	ultimately	ultimately	ADV
esutjss-190	56	24	hired	hire	VERB
esutjss-190	56	25	.	.	PUNCT
esutjss-190	57	1	one	one	NUM
esutjss-190	57	2	of	of	ADP
esutjss-190	57	3	the	the	DET
esutjss-190	57	4	factors	factor	NOUN
esutjss-190	57	5	that	that	PRON
esutjss-190	57	6	contributes	contribute	VERB
esutjss-190	57	7	to	to	ADP
esutjss-190	57	8	the	the	DET
esutjss-190	57	9	value	value	NOUN
esutjss-190	57	10	of	of	ADP
esutjss-190	57	11	human	human	ADJ
esutjss-190	57	12	resources	resource	NOUN
esutjss-190	57	13	is	be	AUX
esutjss-190	57	14	learning	learn	VERB
esutjss-190	57	15	cost	cost	NOUN
esutjss-190	57	16	,	,	PUNCT
esutjss-190	57	17	which	which	PRON
esutjss-190	57	18	is	be	AUX
esutjss-190	57	19	the	the	DET
esutjss-190	57	20	total	total	ADJ
esutjss-190	57	21	cost	cost	NOUN
esutjss-190	57	22	of	of	ADP
esutjss-190	57	23	training	training	NOUN
esutjss-190	57	24	and	and	CCONJ
esutjss-190	57	25	development	development	NOUN
esutjss-190	57	26	.	.	PUNCT
esutjss-190	58	1	welfare	welfare	NOUN
esutjss-190	58	2	cost	cost	NOUN
esutjss-190	58	3	is	be	AUX
esutjss-190	58	4	made	make	VERB
esutjss-190	58	5	up	up	ADP
esutjss-190	58	6	of	of	ADP
esutjss-190	58	7	all	all	DET
esutjss-190	58	8	the	the	DET
esutjss-190	58	9	cost	cost	NOUN
esutjss-190	58	10	of	of	ADP
esutjss-190	58	11	catering	catering	NOUN
esutjss-190	58	12	for	for	ADP
esutjss-190	58	13	the	the	DET
esutjss-190	58	14	needs	need	NOUN
esutjss-190	58	15	of	of	ADP
esutjss-190	58	16	human	human	ADJ
esutjss-190	58	17	resource	resource	NOUN
esutjss-190	58	18	which	which	PRON
esutjss-190	58	19	is	be	AUX
esutjss-190	58	20	made	make	VERB
esutjss-190	58	21	up	up	ADP
esutjss-190	58	22	of	of	ADP
esutjss-190	58	23	cost	cost	NOUN
esutjss-190	58	24	such	such	ADJ
esutjss-190	58	25	as	as	ADP
esutjss-190	58	26	canteen	canteen	NOUN
esutjss-190	58	27	bill	bill	NOUN
esutjss-190	58	28	,	,	PUNCT
esutjss-190	58	29	health	health	NOUN
esutjss-190	58	30	insurance	insurance	NOUN
esutjss-190	58	31	,	,	PUNCT
esutjss-190	58	32	security	security	NOUN
esutjss-190	58	33	cost	cost	NOUN
esutjss-190	58	34	etc	etc	NOUN
esutjss-190	58	35	.	.	PUNCT
esutjss-190	59	1	the	the	DET
esutjss-190	59	2	historical	historical	ADJ
esutjss-190	59	3	cost	cost	NOUN
esutjss-190	59	4	model	model	NOUN
esutjss-190	59	5	has	have	VERB
esutjss-190	59	6	its	its	PRON
esutjss-190	59	7	benefit	benefit	NOUN
esutjss-190	59	8	,	,	PUNCT
esutjss-190	59	9	its	its	PRON
esutjss-190	59	10	simplicity	simplicity	NOUN
esutjss-190	59	11	however	however	ADV
esutjss-190	59	12	,	,	PUNCT
esutjss-190	59	13	this	this	DET
esutjss-190	59	14	model	model	NOUN
esutjss-190	59	15	does	do	AUX
esutjss-190	59	16	not	not	PART
esutjss-190	59	17	fully	fully	ADV
esutjss-190	59	18	capture	capture	VERB
esutjss-190	59	19	the	the	DET
esutjss-190	59	20	potential	potential	NOUN
esutjss-190	59	21	of	of	ADP
esutjss-190	59	22	an	an	DET
esutjss-190	59	23	employee	employee	NOUN
esutjss-190	59	24	in	in	ADP
esutjss-190	59	25	monetary	monetary	ADJ
esutjss-190	59	26	terms	term	NOUN
esutjss-190	59	27	.	.	PUNCT
esutjss-190	60	1	completeness	completeness	NOUN
esutjss-190	60	2	is	be	AUX
esutjss-190	60	3	one	one	NUM
esutjss-190	60	4	of	of	ADP
esutjss-190	60	5	the	the	DET
esutjss-190	60	6	best	good	ADJ
esutjss-190	60	7	qualities	quality	NOUN
esutjss-190	60	8	of	of	ADP
esutjss-190	60	9	quality	quality	NOUN
esutjss-190	60	10	financial	financial	ADJ
esutjss-190	60	11	information	information	NOUN
esutjss-190	60	12	because	because	SCONJ
esutjss-190	60	13	incomplete	incomplete	ADJ
esutjss-190	60	14	information	information	NOUN
esutjss-190	60	15	can	can	AUX
esutjss-190	60	16	be	be	AUX
esutjss-190	60	17	even	even	ADV
esutjss-190	60	18	more	more	ADV
esutjss-190	60	19	damaging	damaging	ADJ
esutjss-190	60	20	than	than	ADP
esutjss-190	60	21	none	none	NOUN
esutjss-190	60	22	at	at	ADV
esutjss-190	60	23	all	all	ADV
esutjss-190	60	24	.	.	PUNCT
esutjss-190	61	1	the	the	DET
esutjss-190	61	2	demand	demand	NOUN
esutjss-190	61	3	for	for	ADP
esutjss-190	61	4	an	an	DET
esutjss-190	61	5	accounting	accounting	NOUN
esutjss-190	61	6	standard	standard	NOUN
esutjss-190	61	7	pertaining	pertain	VERB
esutjss-190	61	8	to	to	ADP
esutjss-190	61	9	the	the	DET
esutjss-190	61	10	measurement	measurement	NOUN
esutjss-190	61	11	,	,	PUNCT
esutjss-190	61	12	disclosure	disclosure	NOUN
esutjss-190	61	13	,	,	PUNCT
esutjss-190	61	14	and	and	CCONJ
esutjss-190	61	15	presentation	presentation	NOUN
esutjss-190	61	16	of	of	ADP
esutjss-190	61	17	human	human	ADJ
esutjss-190	61	18	resources	resource	NOUN
esutjss-190	61	19	makes	make	VERB
esutjss-190	61	20	sense	sense	NOUN
esutjss-190	61	21	.	.	PUNCT
esutjss-190	62	1	(	(	PUNCT
esutjss-190	62	2	akintoye	akintoye	PROPN
esutjss-190	62	3	et	et	PROPN
esutjss-190	62	4	al	al	PROPN
esutjss-190	62	5	,	,	PUNCT
esutjss-190	62	6	2016	2016	NUM
esutjss-190	62	7	)	)	PUNCT
esutjss-190	62	8	.	.	PUNCT
esutjss-190	63	1	this	this	PRON
esutjss-190	63	2	is	be	AUX
esutjss-190	63	3	to	to	PART
esutjss-190	63	4	guarantee	guarantee	VERB
esutjss-190	63	5	that	that	SCONJ
esutjss-190	63	6	the	the	DET
esutjss-190	63	7	financials	financial	NOUN
esutjss-190	63	8	accurately	accurately	ADV
esutjss-190	63	9	reflect	reflect	VERB
esutjss-190	63	10	human	human	ADJ
esutjss-190	63	11	resources	resource	NOUN
esutjss-190	63	12	and	and	CCONJ
esutjss-190	63	13	provide	provide	VERB
esutjss-190	63	14	all	all	DET
esutjss-190	63	15	relevant	relevant	ADJ
esutjss-190	63	16	data	datum	NOUN
esutjss-190	63	17	,	,	PUNCT
esutjss-190	63	18	enabling	enable	VERB
esutjss-190	63	19	the	the	DET
esutjss-190	63	20	financials	financial	NOUN
esutjss-190	63	21	to	to	PART
esutjss-190	63	22	be	be	AUX
esutjss-190	63	23	used	use	VERB
esutjss-190	63	24	to	to	PART
esutjss-190	63	25	make	make	VERB
esutjss-190	63	26	meaningful	meaningful	ADJ
esutjss-190	63	27	decisions	decision	NOUN
esutjss-190	63	28	.	.	PUNCT
esutjss-190	64	1	furthermore	furthermore	ADV
esutjss-190	64	2	,	,	PUNCT
esutjss-190	64	3	the	the	DET
esutjss-190	64	4	various	various	ADJ
esutjss-190	64	5	approaches	approach	NOUN
esutjss-190	64	6	to	to	ADP
esutjss-190	64	7	human	human	ADJ
esutjss-190	64	8	resource	resource	NOUN
esutjss-190	64	9	valuation	valuation	NOUN
esutjss-190	64	10	can	can	AUX
esutjss-190	64	11	make	make	VERB
esutjss-190	64	12	it	it	PRON
esutjss-190	64	13	simpler	simple	ADJ
esutjss-190	64	14	to	to	PART
esutjss-190	64	15	manipulate	manipulate	VERB
esutjss-190	64	16	financial	financial	ADJ
esutjss-190	64	17	records	record	NOUN
esutjss-190	64	18	,	,	PUNCT
esutjss-190	64	19	which	which	PRON
esutjss-190	64	20	might	might	AUX
esutjss-190	64	21	have	have	VERB
esutjss-190	64	22	disastrous	disastrous	ADJ
esutjss-190	64	23	consequences	consequence	NOUN
esutjss-190	64	24	for	for	ADP
esutjss-190	64	25	the	the	DET
esutjss-190	64	26	company	company	NOUN
esutjss-190	64	27	,	,	PUNCT
esutjss-190	64	28	its	its	PRON
esutjss-190	64	29	investors	investor	NOUN
esutjss-190	64	30	,	,	PUNCT
esutjss-190	64	31	other	other	ADJ
esutjss-190	64	32	stakeholders	stakeholder	NOUN
esutjss-190	64	33	,	,	PUNCT
esutjss-190	64	34	and	and	CCONJ
esutjss-190	64	35	the	the	DET
esutjss-190	64	36	environment	environment	NOUN
esutjss-190	64	37	at	at	ADP
esutjss-190	64	38	large	large	ADJ
esutjss-190	64	39	.	.	PUNCT
esutjss-190	65	1	consequently	consequently	ADV
esutjss-190	65	2	,	,	PUNCT
esutjss-190	65	3	using	use	VERB
esutjss-190	65	4	a	a	DET
esutjss-190	65	5	common	common	ADJ
esutjss-190	65	6	model	model	NOUN
esutjss-190	65	7	is	be	AUX
esutjss-190	65	8	required	require	VERB
esutjss-190	65	9	.	.	PUNCT
esutjss-190	66	1	in	in	ADP
esutjss-190	66	2	actuality	actuality	NOUN
esutjss-190	66	3	,	,	PUNCT
esutjss-190	66	4	to	to	PART
esutjss-190	66	5	lessen	lessen	VERB
esutjss-190	66	6	inclinations	inclination	NOUN
esutjss-190	66	7	toward	toward	ADP
esutjss-190	66	8	manipulation	manipulation	NOUN
esutjss-190	66	9	in	in	ADP
esutjss-190	66	10	the	the	DET
esutjss-190	66	11	financial	financial	ADJ
esutjss-190	66	12	report	report	NOUN
esutjss-190	66	13	preparation	preparation	NOUN
esutjss-190	66	14	.	.	PUNCT
esutjss-190	67	1	to	to	ADP
esutjss-190	67	2	this	this	DET
esutjss-190	67	3	end	end	NOUN
esutjss-190	67	4	,	,	PUNCT
esutjss-190	67	5	this	this	DET
esutjss-190	67	6	study	study	NOUN
esutjss-190	67	7	will	will	AUX
esutjss-190	67	8	theoretically	theoretically	ADV
esutjss-190	67	9	investigate	investigate	VERB
esutjss-190	67	10	the	the	DET
esutjss-190	67	11	adoption	adoption	NOUN
esutjss-190	67	12	of	of	ADP
esutjss-190	67	13	historical	historical	ADJ
esutjss-190	67	14	cost	cost	NOUN
esutjss-190	67	15	method	method	NOUN
esutjss-190	67	16	in	in	ADP
esutjss-190	67	17	human	human	ADJ
esutjss-190	67	18	resource	resource	NOUN
esutjss-190	67	19	accounting	accounting	NOUN
esutjss-190	67	20	:	:	PUNCT
esutjss-190	67	21	an	an	DET
esutjss-190	67	22	evaluation	evaluation	NOUN
esutjss-190	67	23	literature	literature	NOUN
esutjss-190	67	24	review	review	VERB
esutjss-190	67	25	human	human	ADJ
esutjss-190	67	26	resource	resource	NOUN
esutjss-190	67	27	accounting	accounting	NOUN
esutjss-190	67	28	(	(	PUNCT
esutjss-190	67	29	hra	hra	PROPN
esutjss-190	67	30	)	)	PUNCT
esutjss-190	67	31	flamholtz	flamholtz	PROPN
esutjss-190	67	32	et	et	PROPN
esutjss-190	67	33	al	al	PROPN
esutjss-190	67	34	.	.	PROPN
esutjss-190	68	1	(	(	PUNCT
esutjss-190	68	2	2002	2002	NUM
esutjss-190	68	3	)	)	PUNCT
esutjss-190	68	4	defined	define	VERB
esutjss-190	68	5	human	human	ADJ
esutjss-190	68	6	resources	resource	NOUN
esutjss-190	68	7	/	/	SYM
esutjss-190	68	8	capital	capital	NOUN
esutjss-190	68	9	accounting	accounting	NOUN
esutjss-190	68	10	as	as	ADP
esutjss-190	68	11	the	the	DET
esutjss-190	68	12	accounting	accounting	NOUN
esutjss-190	68	13	of	of	ADP
esutjss-190	68	14	individuals	individual	NOUN
esutjss-190	68	15	as	as	ADP
esutjss-190	68	16	an	an	DET
esutjss-190	68	17	organizational	organizational	ADJ
esutjss-190	68	18	resource	resource	NOUN
esutjss-190	68	19	.	.	PUNCT
esutjss-190	69	1	it	it	PRON
esutjss-190	69	2	entails	entail	VERB
esutjss-190	69	3	calculating	calculate	VERB
esutjss-190	69	4	the	the	DET
esutjss-190	69	5	expenses	expense	NOUN
esutjss-190	69	6	incurred	incur	VERB
esutjss-190	69	7	by	by	ADP
esutjss-190	69	8	firms	firm	NOUN
esutjss-190	69	9	when	when	SCONJ
esutjss-190	69	10	recruiting	recruit	VERB
esutjss-190	69	11	,	,	PUNCT
esutjss-190	69	12	selecting	selecting	NOUN
esutjss-190	69	13	,	,	PUNCT
esutjss-190	69	14	hiring	hiring	NOUN
esutjss-190	69	15	,	,	PUNCT
esutjss-190	69	16	training	training	NOUN
esutjss-190	69	17	,	,	PUNCT
esutjss-190	69	18	and	and	CCONJ
esutjss-190	69	19	developing	develop	VERB
esutjss-190	69	20	human	human	ADJ
esutjss-190	69	21	resources	resource	NOUN
esutjss-190	69	22	.	.	PUNCT
esutjss-190	70	1	according	accord	VERB
esutjss-190	70	2	to	to	ADP
esutjss-190	70	3	newman	newman	PROPN
esutjss-190	70	4	(	(	PUNCT
esutjss-190	70	5	1999	1999	NUM
esutjss-190	70	6	)	)	PUNCT
esutjss-190	70	7	,	,	PUNCT
esutjss-190	70	8	human	human	ADJ
esutjss-190	70	9	resources	resource	NOUN
esutjss-190	70	10	accounting	accounting	NOUN
esutjss-190	70	11	is	be	AUX
esutjss-190	70	12	the	the	DET
esutjss-190	70	13	measuring	measuring	NOUN
esutjss-190	70	14	of	of	ADP
esutjss-190	70	15	all	all	DET
esutjss-190	70	16	employees	employee	NOUN
esutjss-190	70	17	'	'	PART
esutjss-190	70	18	capacities	capacity	NOUN
esutjss-190	70	19	at	at	ADP
esutjss-190	70	20	every	every	DET
esutjss-190	70	21	level	level	NOUN
esutjss-190	70	22	of	of	ADP
esutjss-190	70	23	a	a	DET
esutjss-190	70	24	company	company	NOUN
esutjss-190	70	25	-	-	PUNCT
esutjss-190	70	26	management	management	NOUN
esutjss-190	70	27	,	,	PUNCT
esutjss-190	70	28	supervisory	supervisory	ADJ
esutjss-190	70	29	,	,	PUNCT
esutjss-190	70	30	and	and	CCONJ
esutjss-190	70	31	regular	regular	ADJ
esutjss-190	70	32	employees	employee	NOUN
esutjss-190	70	33	-	-	PUNCT
esutjss-190	70	34	to	to	PART
esutjss-190	70	35	produce	produce	VERB
esutjss-190	70	36	value	value	NOUN
esutjss-190	70	37	from	from	ADP
esutjss-190	70	38	their	their	PRON
esutjss-190	70	39	knowledge	knowledge	NOUN
esutjss-190	70	40	and	and	CCONJ
esutjss-190	70	41	mental	mental	ADJ
esutjss-190	70	42	powers	power	NOUN
esutjss-190	70	43	.	.	PUNCT
esutjss-190	71	1	the	the	DET
esutjss-190	71	2	american	american	PROPN
esutjss-190	71	3	accounting	accounting	PROPN
esutjss-190	71	4	association	association	PROPN
esutjss-190	71	5	(	(	PUNCT
esutjss-190	71	6	2014	2014	NUM
esutjss-190	71	7	)	)	PUNCT
esutjss-190	71	8	defined	define	VERB
esutjss-190	71	9	human	human	ADJ
esutjss-190	71	10	resources	resource	NOUN
esutjss-190	71	11	accounting	account	VERB
esutjss-190	71	12	as	as	ADP
esutjss-190	71	13	the	the	DET
esutjss-190	71	14	process	process	NOUN
esutjss-190	71	15	of	of	ADP
esutjss-190	71	16	identifying	identify	VERB
esutjss-190	71	17	and	and	CCONJ
esutjss-190	71	18	measuring	measure	VERB
esutjss-190	71	19	data	datum	NOUN
esutjss-190	71	20	about	about	ADP
esutjss-190	71	21	human	human	ADJ
esutjss-190	71	22	assets	asset	NOUN
esutjss-190	71	23	(	(	PUNCT
esutjss-190	71	24	resources	resource	NOUN
esutjss-190	71	25	)	)	PUNCT
esutjss-190	71	26	and	and	CCONJ
esutjss-190	71	27	communicating	communicate	VERB
esutjss-190	71	28	this	this	DET
esutjss-190	71	29	information	information	NOUN
esutjss-190	71	30	to	to	ADP
esutjss-190	71	31	interested	interested	ADJ
esutjss-190	71	32	parties	party	NOUN
esutjss-190	71	33	.	.	PUNCT
esutjss-190	72	1	this	this	PRON
esutjss-190	72	2	will	will	AUX
esutjss-190	72	3	enable	enable	VERB
esutjss-190	72	4	organizations	organization	NOUN
esutjss-190	72	5	make	make	VERB
esutjss-190	72	6	relevant	relevant	ADJ
esutjss-190	72	7	decisions	decision	NOUN
esutjss-190	72	8	regarding	regard	VERB
esutjss-190	72	9	internal	internal	ADJ
esutjss-190	72	10	and	and	CCONJ
esutjss-190	72	11	external	external	ADJ
esutjss-190	72	12	matters	matter	NOUN
esutjss-190	72	13	.	.	PUNCT
esutjss-190	73	1	like	like	ADP
esutjss-190	73	2	physical	physical	ADJ
esutjss-190	73	3	assets	asset	NOUN
esutjss-190	73	4	also	also	ADV
esutjss-190	73	5	have	have	VERB
esutjss-190	73	6	the	the	DET
esutjss-190	73	7	ability	ability	NOUN
esutjss-190	73	8	to	to	PART
esutjss-190	73	9	create	create	VERB
esutjss-190	73	10	expenditure	expenditure	NOUN
esutjss-190	73	11	and	and	CCONJ
esutjss-190	73	12	income	income	NOUN
esutjss-190	73	13	.	.	PUNCT
esutjss-190	74	1	therefore	therefore	ADV
esutjss-190	74	2	,	,	PUNCT
esutjss-190	74	3	it	it	PRON
esutjss-190	74	4	is	be	AUX
esutjss-190	74	5	necessary	necessary	ADJ
esutjss-190	74	6	to	to	PART
esutjss-190	74	7	value	value	VERB
esutjss-190	74	8	human	human	ADJ
esutjss-190	74	9	forces	force	NOUN
esutjss-190	74	10	just	just	ADV
esutjss-190	74	11	as	as	ADP
esutjss-190	74	12	other	other	ADJ
esutjss-190	74	13	assets	asset	NOUN
esutjss-190	74	14	that	that	PRON
esutjss-190	74	15	is	be	AUX
esutjss-190	74	16	to	to	PART
esutjss-190	74	17	consider	consider	VERB
esutjss-190	74	18	the	the	DET
esutjss-190	74	19	costs	cost	NOUN
esutjss-190	74	20	and	and	CCONJ
esutjss-190	74	21	benefits	benefit	NOUN
esutjss-190	74	22	of	of	ADP
esutjss-190	74	23	human	human	ADJ
esutjss-190	74	24	resources	resource	NOUN
esutjss-190	74	25	.	.	PUNCT
esutjss-190	75	1	rensis	rensis	NOUN
esutjss-190	75	2	likert	likert	PROPN
esutjss-190	75	3	,	,	PUNCT
esutjss-190	75	4	a	a	DET
esutjss-190	75	5	social	social	ADJ
esutjss-190	75	6	psychologist	psychologist	NOUN
esutjss-190	75	7	,	,	PUNCT
esutjss-190	75	8	is	be	AUX
esutjss-190	75	9	credited	credit	VERB
esutjss-190	75	10	with	with	ADP
esutjss-190	75	11	coining	coin	VERB
esutjss-190	75	12	the	the	DET
esutjss-190	75	13	term	term	NOUN
esutjss-190	75	14	"	"	PUNCT
esutjss-190	75	15	human	human	ADJ
esutjss-190	75	16	assets	asset	NOUN
esutjss-190	75	17	"	"	PUNCT
esutjss-190	75	18	in	in	ADP
esutjss-190	75	19	the	the	DET
esutjss-190	75	20	late	late	ADJ
esutjss-190	75	21	1950s	1950	NOUN
esutjss-190	75	22	,	,	PUNCT
esutjss-190	75	23	which	which	PRON
esutjss-190	75	24	later	later	ADV
esutjss-190	75	25	researchers	researcher	NOUN
esutjss-190	75	26	replaced	replace	VERB
esutjss-190	75	27	with	with	ADP
esutjss-190	75	28	the	the	DET
esutjss-190	75	29	term	term	NOUN
esutjss-190	75	30	"	"	PUNCT
esutjss-190	75	31	resources	resource	NOUN
esutjss-190	75	32	.	.	PUNCT
esutjss-190	75	33	"	"	PUNCT
esutjss-190	76	1	this	this	DET
esutjss-190	76	2	study	study	NOUN
esutjss-190	76	3	is	be	AUX
esutjss-190	76	4	the	the	DET
esutjss-190	76	5	source	source	NOUN
esutjss-190	76	6	of	of	ADP
esutjss-190	76	7	human	human	ADJ
esutjss-190	76	8	resource	resource	NOUN
esutjss-190	76	9	accounting	accounting	NOUN
esutjss-190	76	10	.	.	PUNCT
esutjss-190	77	1	his	his	PRON
esutjss-190	77	2	work	work	NOUN
esutjss-190	77	3	's	's	PART
esutjss-190	77	4	fundamental	fundamental	ADJ
esutjss-190	77	5	idea	idea	NOUN
esutjss-190	77	6	was	be	AUX
esutjss-190	77	7	the	the	DET
esutjss-190	77	8	accounting	accounting	NOUN
esutjss-190	77	9	phrase	phrase	NOUN
esutjss-190	77	10	for	for	ADP
esutjss-190	77	11	the	the	DET
esutjss-190	77	12	human	human	ADJ
esutjss-190	77	13	resource	resource	NOUN
esutjss-190	77	14	expressed	express	VERB
esutjss-190	77	15	intuitively	intuitively	ADV
esutjss-190	77	16	.	.	PUNCT
esutjss-190	78	1	likert	likert	PROPN
esutjss-190	78	2	's	's	PART
esutjss-190	78	3	ideal	ideal	NOUN
esutjss-190	78	4	was	be	AUX
esutjss-190	78	5	developed	develop	VERB
esutjss-190	78	6	during	during	ADP
esutjss-190	78	7	a	a	DET
esutjss-190	78	8	period	period	NOUN
esutjss-190	78	9	when	when	SCONJ
esutjss-190	78	10	societal	societal	ADJ
esutjss-190	78	11	norms	norm	NOUN
esutjss-190	78	12	were	be	AUX
esutjss-190	78	13	shifting	shift	VERB
esutjss-190	78	14	generally	generally	ADV
esutjss-190	78	15	and	and	CCONJ
esutjss-190	78	16	behavioral	behavioral	ADJ
esutjss-190	78	17	issues	issue	NOUN
esutjss-190	78	18	with	with	ADP
esutjss-190	78	19	the	the	DET
esutjss-190	78	20	accounting	accounting	NOUN
esutjss-190	78	21	system	system	NOUN
esutjss-190	78	22	in	in	ADP
esutjss-190	78	23	particular	particular	ADJ
esutjss-190	78	24	were	be	AUX
esutjss-190	78	25	becoming	becoming	AUX
esutjss-190	78	26	more	more	ADV
esutjss-190	78	27	widely	widely	ADV
esutjss-190	78	28	recognized	recognize	VERB
esutjss-190	78	29	(	(	PUNCT
esutjss-190	78	30	akinsoyinu	akinsoyinu	NOUN
esutjss-190	78	31	,	,	PUNCT
esutjss-190	78	32	1992	1992	NUM
esutjss-190	78	33	)	)	PUNCT
esutjss-190	78	34	.	.	PUNCT
esutjss-190	79	1	77	77	NUM
esutjss-190	79	2	human	human	ADJ
esutjss-190	79	3	resource	resource	NOUN
esutjss-190	79	4	accounting	accounting	NOUN
esutjss-190	79	5	,	,	PUNCT
esutjss-190	79	6	according	accord	VERB
esutjss-190	79	7	to	to	ADP
esutjss-190	79	8	fajana	fajana	PROPN
esutjss-190	79	9	(	(	PUNCT
esutjss-190	79	10	2002	2002	NUM
esutjss-190	79	11	)	)	PUNCT
esutjss-190	79	12	,	,	PUNCT
esutjss-190	79	13	is	be	AUX
esutjss-190	79	14	a	a	DET
esutjss-190	79	15	response	response	NOUN
esutjss-190	79	16	to	to	ADP
esutjss-190	79	17	the	the	DET
esutjss-190	79	18	criticisms	criticism	NOUN
esutjss-190	79	19	that	that	SCONJ
esutjss-190	79	20	the	the	DET
esutjss-190	79	21	traditional	traditional	ADJ
esutjss-190	79	22	accounting	accounting	NOUN
esutjss-190	79	23	system	system	NOUN
esutjss-190	79	24	is	be	AUX
esutjss-190	79	25	inadequate	inadequate	ADJ
esutjss-190	79	26	for	for	ADP
esutjss-190	79	27	the	the	DET
esutjss-190	79	28	needs	need	NOUN
esutjss-190	79	29	of	of	ADP
esutjss-190	79	30	a	a	DET
esutjss-190	79	31	large	large	ADJ
esutjss-190	79	32	number	number	NOUN
esutjss-190	79	33	of	of	ADP
esutjss-190	79	34	users	user	NOUN
esutjss-190	79	35	,	,	PUNCT
esutjss-190	79	36	and	and	CCONJ
esutjss-190	79	37	that	that	SCONJ
esutjss-190	79	38	the	the	DET
esutjss-190	79	39	custom	custom	NOUN
esutjss-190	79	40	of	of	ADP
esutjss-190	79	41	treating	treat	VERB
esutjss-190	79	42	all	all	DET
esutjss-190	79	43	expenses	expense	NOUN
esutjss-190	79	44	related	relate	VERB
esutjss-190	79	45	to	to	ADP
esutjss-190	79	46	the	the	DET
esutjss-190	79	47	formation	formation	NOUN
esutjss-190	79	48	of	of	ADP
esutjss-190	79	49	human	human	ADJ
esutjss-190	79	50	capital	capital	NOUN
esutjss-190	79	51	as	as	ADP
esutjss-190	79	52	an	an	DET
esutjss-190	79	53	immediate	immediate	ADJ
esutjss-190	79	54	charge	charge	NOUN
esutjss-190	79	55	against	against	ADP
esutjss-190	79	56	income	income	NOUN
esutjss-190	79	57	is	be	AUX
esutjss-190	79	58	not	not	PART
esutjss-190	79	59	consistent	consistent	ADJ
esutjss-190	79	60	with	with	ADP
esutjss-190	79	61	how	how	SCONJ
esutjss-190	79	62	comparable	comparable	ADJ
esutjss-190	79	63	expenditures	expenditure	NOUN
esutjss-190	79	64	on	on	ADP
esutjss-190	79	65	physical	physical	ADJ
esutjss-190	79	66	capital	capital	NOUN
esutjss-190	79	67	are	be	AUX
esutjss-190	79	68	treated	treat	VERB
esutjss-190	79	69	.	.	PUNCT
esutjss-190	80	1	flamholtz	flamholtz	NOUN
esutjss-190	80	2	et	et	PROPN
esutjss-190	80	3	al	al	PROPN
esutjss-190	80	4	(	(	PUNCT
esutjss-190	80	5	2003	2003	NUM
esutjss-190	80	6	)	)	PUNCT
esutjss-190	80	7	utilized	utilize	VERB
esutjss-190	80	8	the	the	DET
esutjss-190	80	9	hra	hra	PROPN
esutjss-190	80	10	measure	measure	NOUN
esutjss-190	80	11	of	of	ADP
esutjss-190	80	12	expected	expect	VERB
esutjss-190	80	13	realizable	realizable	ADJ
esutjss-190	80	14	value	value	NOUN
esutjss-190	80	15	,	,	PUNCT
esutjss-190	80	16	and	and	CCONJ
esutjss-190	80	17	found	find	VERB
esutjss-190	80	18	that	that	SCONJ
esutjss-190	80	19	employees	employee	NOUN
esutjss-190	80	20	'	'	PART
esutjss-190	80	21	participation	participation	NOUN
esutjss-190	80	22	in	in	ADP
esutjss-190	80	23	management	management	NOUN
esutjss-190	80	24	development	development	NOUN
esutjss-190	80	25	program	program	NOUN
esutjss-190	80	26	increased	increase	VERB
esutjss-190	80	27	the	the	DET
esutjss-190	80	28	value	value	NOUN
esutjss-190	80	29	of	of	ADP
esutjss-190	80	30	the	the	DET
esutjss-190	80	31	individuals	individual	NOUN
esutjss-190	80	32	to	to	ADP
esutjss-190	80	33	the	the	DET
esutjss-190	80	34	firm	firm	NOUN
esutjss-190	80	35	.	.	PUNCT
esutjss-190	81	1	in	in	ADP
esutjss-190	81	2	addition	addition	NOUN
esutjss-190	81	3	flamholtz	flamholtz	NOUN
esutjss-190	81	4	noted	note	VERB
esutjss-190	81	5	that	that	SCONJ
esutjss-190	81	6	the	the	DET
esutjss-190	81	7	human	human	ADJ
esutjss-190	81	8	resource	resource	NOUN
esutjss-190	81	9	accounting	accounting	NOUN
esutjss-190	81	10	measures	measure	NOUN
esutjss-190	81	11	provided	provide	VERB
esutjss-190	81	12	upper	upper	ADJ
esutjss-190	81	13	level	level	NOUN
esutjss-190	81	14	management	management	NOUN
esutjss-190	81	15	with	with	ADP
esutjss-190	81	16	an	an	DET
esutjss-190	81	17	alternative	alternative	ADJ
esutjss-190	81	18	accounting	accounting	NOUN
esutjss-190	81	19	system	system	NOUN
esutjss-190	81	20	to	to	PART
esutjss-190	81	21	measure	measure	VERB
esutjss-190	81	22	the	the	DET
esutjss-190	81	23	cost	cost	NOUN
esutjss-190	81	24	and	and	CCONJ
esutjss-190	81	25	value	value	NOUN
esutjss-190	81	26	of	of	ADP
esutjss-190	81	27	people	people	NOUN
esutjss-190	81	28	to	to	ADP
esutjss-190	81	29	an	an	DET
esutjss-190	81	30	organization	organization	NOUN
esutjss-190	81	31	.	.	PUNCT
esutjss-190	82	1	the	the	DET
esutjss-190	82	2	impact	impact	NOUN
esutjss-190	82	3	of	of	ADP
esutjss-190	82	4	human	human	ADJ
esutjss-190	82	5	resource	resource	NOUN
esutjss-190	82	6	cost	cost	NOUN
esutjss-190	82	7	metrics	metric	NOUN
esutjss-190	82	8	on	on	ADP
esutjss-190	82	9	bankers	banker	NOUN
esutjss-190	82	10	'	'	PART
esutjss-190	82	11	decision	decision	NOUN
esutjss-190	82	12	-	-	PUNCT
esutjss-190	82	13	making	making	NOUN
esutjss-190	82	14	was	be	AUX
esutjss-190	82	15	examined	examine	VERB
esutjss-190	82	16	by	by	ADP
esutjss-190	82	17	schwan	schwan	PROPN
esutjss-190	82	18	(	(	PUNCT
esutjss-190	82	19	1976	1976	NUM
esutjss-190	82	20	)	)	PUNCT
esutjss-190	82	21	.	.	PUNCT
esutjss-190	83	1	he	he	PRON
esutjss-190	83	2	discovered	discover	VERB
esutjss-190	83	3	that	that	SCONJ
esutjss-190	83	4	two	two	NUM
esutjss-190	83	5	statistically	statistically	ADV
esutjss-190	83	6	distinct	distinct	ADJ
esutjss-190	83	7	estimates	estimate	NOUN
esutjss-190	83	8	of	of	ADP
esutjss-190	83	9	the	the	DET
esutjss-190	83	10	company	company	NOUN
esutjss-190	83	11	's	's	PART
esutjss-190	83	12	net	net	ADJ
esutjss-190	83	13	income	income	NOUN
esutjss-190	83	14	and	and	CCONJ
esutjss-190	83	15	one	one	NUM
esutjss-190	83	16	considerably	considerably	ADV
esutjss-190	83	17	different	different	ADJ
esutjss-190	83	18	assessment	assessment	NOUN
esutjss-190	83	19	of	of	ADP
esutjss-190	83	20	management	management	NOUN
esutjss-190	83	21	's	's	PART
esutjss-190	83	22	readiness	readiness	NOUN
esutjss-190	83	23	to	to	PART
esutjss-190	83	24	face	face	VERB
esutjss-190	83	25	future	future	ADJ
esutjss-190	83	26	opportunities	opportunity	NOUN
esutjss-190	83	27	and	and	CCONJ
esutjss-190	83	28	challenges	challenge	NOUN
esutjss-190	83	29	were	be	AUX
esutjss-190	83	30	produced	produce	VERB
esutjss-190	83	31	by	by	ADP
esutjss-190	83	32	the	the	DET
esutjss-190	83	33	inclusion	inclusion	NOUN
esutjss-190	83	34	of	of	ADP
esutjss-190	83	35	human	human	ADJ
esutjss-190	83	36	resource	resource	NOUN
esutjss-190	83	37	accounting	accounting	NOUN
esutjss-190	83	38	data	datum	NOUN
esutjss-190	83	39	in	in	ADP
esutjss-190	83	40	public	public	ADJ
esutjss-190	83	41	financial	financial	ADJ
esutjss-190	83	42	statements	statement	NOUN
esutjss-190	83	43	.	.	PUNCT
esutjss-190	84	1	historical	historical	ADJ
esutjss-190	84	2	cost	cost	NOUN
esutjss-190	84	3	method	method	NOUN
esutjss-190	84	4	the	the	DET
esutjss-190	84	5	historical	historical	ADJ
esutjss-190	84	6	cost	cost	NOUN
esutjss-190	84	7	method	method	NOUN
esutjss-190	84	8	model	model	NOUN
esutjss-190	84	9	proposed	propose	VERB
esutjss-190	84	10	by	by	ADP
esutjss-190	84	11	flamholtz	flamholtz	NOUN
esutjss-190	84	12	(	(	PUNCT
esutjss-190	84	13	1999	1999	NUM
esutjss-190	84	14	)	)	PUNCT
esutjss-190	84	15	incorporates	incorporate	VERB
esutjss-190	84	16	actual	actual	ADJ
esutjss-190	84	17	expenses	expense	NOUN
esutjss-190	84	18	related	relate	VERB
esutjss-190	84	19	to	to	ADP
esutjss-190	84	20	hiring	hiring	NOUN
esutjss-190	84	21	,	,	PUNCT
esutjss-190	84	22	training	training	NOUN
esutjss-190	84	23	,	,	PUNCT
esutjss-190	84	24	and	and	CCONJ
esutjss-190	84	25	development	development	NOUN
esutjss-190	84	26	that	that	PRON
esutjss-190	84	27	are	be	AUX
esutjss-190	84	28	part	part	NOUN
esutjss-190	84	29	of	of	ADP
esutjss-190	84	30	the	the	DET
esutjss-190	84	31	historical	historical	ADJ
esutjss-190	84	32	cost	cost	NOUN
esutjss-190	84	33	approach	approach	NOUN
esutjss-190	84	34	.	.	PUNCT
esutjss-190	85	1	the	the	DET
esutjss-190	85	2	organization	organization	NOUN
esutjss-190	85	3	's	's	PART
esutjss-190	85	4	human	human	ADJ
esutjss-190	85	5	resources	resource	NOUN
esutjss-190	85	6	are	be	AUX
esutjss-190	85	7	capitalized	capitalize	VERB
esutjss-190	85	8	,	,	PUNCT
esutjss-190	85	9	amortized	amortize	VERB
esutjss-190	85	10	over	over	ADP
esutjss-190	85	11	their	their	PRON
esutjss-190	85	12	anticipated	anticipate	VERB
esutjss-190	85	13	useful	useful	ADJ
esutjss-190	85	14	lives	life	NOUN
esutjss-190	85	15	,	,	PUNCT
esutjss-190	85	16	and	and	CCONJ
esutjss-190	85	17	part	part	NOUN
esutjss-190	85	18	of	of	ADP
esutjss-190	85	19	their	their	PRON
esutjss-190	85	20	income	income	NOUN
esutjss-190	85	21	is	be	AUX
esutjss-190	85	22	written	write	VERB
esutjss-190	85	23	off	off	ADP
esutjss-190	85	24	during	during	ADP
esutjss-190	85	25	the	the	DET
esutjss-190	85	26	following	follow	VERB
esutjss-190	85	27	few	few	ADJ
esutjss-190	85	28	years	year	NOUN
esutjss-190	85	29	that	that	SCONJ
esutjss-190	85	30	they	they	PRON
esutjss-190	85	31	will	will	AUX
esutjss-190	85	32	be	be	AUX
esutjss-190	85	33	used	use	VERB
esutjss-190	85	34	to	to	PART
esutjss-190	85	35	provide	provide	VERB
esutjss-190	85	36	services	service	NOUN
esutjss-190	85	37	.	.	PUNCT
esutjss-190	86	1	appropriate	appropriate	ADJ
esutjss-190	86	2	documentation	documentation	NOUN
esutjss-190	86	3	of	of	ADP
esutjss-190	86	4	the	the	DET
esutjss-190	86	5	hiring	hiring	NOUN
esutjss-190	86	6	,	,	PUNCT
esutjss-190	86	7	selection	selection	NOUN
esutjss-190	86	8	,	,	PUNCT
esutjss-190	86	9	training	training	NOUN
esutjss-190	86	10	,	,	PUNCT
esutjss-190	86	11	and	and	CCONJ
esutjss-190	86	12	development	development	NOUN
esutjss-190	86	13	of	of	ADP
esutjss-190	86	14	the	the	DET
esutjss-190	86	15	workforce	workforce	NOUN
esutjss-190	86	16	is	be	AUX
esutjss-190	86	17	also	also	ADV
esutjss-190	86	18	maintained	maintain	VERB
esutjss-190	86	19	.	.	PUNCT
esutjss-190	87	1	the	the	DET
esutjss-190	87	2	entire	entire	ADJ
esutjss-190	87	3	sum	sum	NOUN
esutjss-190	87	4	that	that	PRON
esutjss-190	87	5	is	be	AUX
esutjss-190	87	6	not	not	PART
esutjss-190	87	7	written	write	VERB
esutjss-190	87	8	off	off	ADP
esutjss-190	87	9	in	in	ADP
esutjss-190	87	10	the	the	DET
esutjss-190	87	11	event	event	NOUN
esutjss-190	87	12	of	of	ADP
esutjss-190	87	13	an	an	DET
esutjss-190	87	14	early	early	ADJ
esutjss-190	87	15	liquidation	liquidation	NOUN
esutjss-190	87	16	of	of	ADP
esutjss-190	87	17	human	human	ADJ
esutjss-190	87	18	assets	asset	NOUN
esutjss-190	87	19	is	be	AUX
esutjss-190	87	20	charged	charge	VERB
esutjss-190	87	21	to	to	PART
esutjss-190	87	22	income	income	VERB
esutjss-190	87	23	for	for	ADP
esutjss-190	87	24	that	that	DET
esutjss-190	87	25	year	year	NOUN
esutjss-190	87	26	.	.	PUNCT
esutjss-190	88	1	the	the	DET
esutjss-190	88	2	amortization	amortization	NOUN
esutjss-190	88	3	schedule	schedule	NOUN
esutjss-190	88	4	may	may	AUX
esutjss-190	88	5	need	need	VERB
esutjss-190	88	6	to	to	PART
esutjss-190	88	7	be	be	AUX
esutjss-190	88	8	revised	revise	VERB
esutjss-190	88	9	if	if	SCONJ
esutjss-190	88	10	the	the	DET
esutjss-190	88	11	useful	useful	ADJ
esutjss-190	88	12	life	life	NOUN
esutjss-190	88	13	turns	turn	VERB
esutjss-190	88	14	out	out	ADP
esutjss-190	88	15	to	to	PART
esutjss-190	88	16	be	be	AUX
esutjss-190	88	17	longer	long	ADJ
esutjss-190	88	18	than	than	SCONJ
esutjss-190	88	19	anticipated	anticipate	VERB
esutjss-190	88	20	.	.	PUNCT
esutjss-190	89	1	human	human	ADJ
esutjss-190	89	2	resources	resource	NOUN
esutjss-190	89	3	have	have	AUX
esutjss-190	89	4	historically	historically	ADV
esutjss-190	89	5	cost	cost	VERB
esutjss-190	89	6	around	around	ADP
esutjss-190	89	7	the	the	DET
esutjss-190	89	8	same	same	ADJ
esutjss-190	89	9	as	as	ADP
esutjss-190	89	10	the	the	DET
esutjss-190	89	11	book	book	NOUN
esutjss-190	89	12	value	value	NOUN
esutjss-190	89	13	of	of	ADP
esutjss-190	89	14	the	the	DET
esutjss-190	89	15	other	other	ADJ
esutjss-190	89	16	tangible	tangible	ADJ
esutjss-190	89	17	assets	asset	NOUN
esutjss-190	89	18	.	.	PUNCT
esutjss-190	90	1	in	in	ADP
esutjss-190	90	2	the	the	DET
esutjss-190	90	3	same	same	ADJ
esutjss-190	90	4	way	way	NOUN
esutjss-190	90	5	that	that	PRON
esutjss-190	90	6	adding	add	VERB
esutjss-190	90	7	to	to	ADP
esutjss-190	90	8	a	a	DET
esutjss-190	90	9	fixed	fix	VERB
esutjss-190	90	10	asset	asset	NOUN
esutjss-190	90	11	increases	increase	VERB
esutjss-190	90	12	its	its	PRON
esutjss-190	90	13	value	value	NOUN
esutjss-190	90	14	,	,	PUNCT
esutjss-190	90	15	hiring	hire	VERB
esutjss-190	90	16	an	an	DET
esutjss-190	90	17	employee	employee	NOUN
esutjss-190	90	18	comes	come	VERB
esutjss-190	90	19	with	with	ADP
esutjss-190	90	20	the	the	DET
esutjss-190	90	21	clear	clear	ADJ
esutjss-190	90	22	expectation	expectation	NOUN
esutjss-190	90	23	that	that	SCONJ
esutjss-190	90	24	his	his	PRON
esutjss-190	90	25	contributions	contribution	NOUN
esutjss-190	90	26	will	will	AUX
esutjss-190	90	27	outweigh	outweigh	VERB
esutjss-190	90	28	the	the	DET
esutjss-190	90	29	costs	cost	NOUN
esutjss-190	90	30	associated	associate	VERB
esutjss-190	90	31	with	with	ADP
esutjss-190	90	32	selection	selection	NOUN
esutjss-190	90	33	,	,	PUNCT
esutjss-190	90	34	development	development	NOUN
esutjss-190	90	35	,	,	PUNCT
esutjss-190	90	36	and	and	CCONJ
esutjss-190	90	37	training	training	NOUN
esutjss-190	90	38	.	.	PUNCT
esutjss-190	91	1	these	these	DET
esutjss-190	91	2	additional	additional	ADJ
esutjss-190	91	3	costs	cost	NOUN
esutjss-190	91	4	,	,	PUNCT
esutjss-190	91	5	which	which	PRON
esutjss-190	91	6	are	be	AUX
esutjss-190	91	7	capitalized	capitalize	VERB
esutjss-190	91	8	and	and	CCONJ
esutjss-190	91	9	amortized	amortize	VERB
esutjss-190	91	10	over	over	ADP
esutjss-190	91	11	the	the	DET
esutjss-190	91	12	employee	employee	NOUN
esutjss-190	91	13	's	's	PART
esutjss-190	91	14	remaining	remain	VERB
esutjss-190	91	15	life	life	NOUN
esutjss-190	91	16	,	,	PUNCT
esutjss-190	91	17	are	be	AUX
esutjss-190	91	18	also	also	ADV
esutjss-190	91	19	associated	associate	VERB
esutjss-190	91	20	with	with	ADP
esutjss-190	91	21	training	training	NOUN
esutjss-190	91	22	and	and	CCONJ
esutjss-190	91	23	development	development	NOUN
esutjss-190	91	24	.	.	PUNCT
esutjss-190	92	1	the	the	DET
esutjss-190	92	2	investment	investment	NOUN
esutjss-190	92	3	in	in	ADP
esutjss-190	92	4	human	human	ADJ
esutjss-190	92	5	capital	capital	NOUN
esutjss-190	92	6	has	have	VERB
esutjss-190	92	7	an	an	DET
esutjss-190	92	8	unexpired	unexpired	ADJ
esutjss-190	92	9	value	value	NOUN
esutjss-190	92	10	.	.	PUNCT
esutjss-190	93	1	historical	historical	ADJ
esutjss-190	93	2	cost	cost	NOUN
esutjss-190	93	3	method	method	NOUN
esutjss-190	93	4	as	as	SCONJ
esutjss-190	93	5	opined	opine	VERB
esutjss-190	93	6	by	by	ADP
esutjss-190	93	7	dawson	dawson	PROPN
esutjss-190	93	8	,	,	PUNCT
esutjss-190	93	9	(	(	PUNCT
esutjss-190	93	10	1994	1994	NUM
esutjss-190	93	11	)	)	PUNCT
esutjss-190	93	12	is	be	AUX
esutjss-190	93	13	one	one	NUM
esutjss-190	93	14	of	of	ADP
esutjss-190	93	15	the	the	DET
esutjss-190	93	16	more	more	ADV
esutjss-190	93	17	popular	popular	ADJ
esutjss-190	93	18	methods	method	NOUN
esutjss-190	93	19	because	because	SCONJ
esutjss-190	93	20	of	of	ADP
esutjss-190	93	21	its	its	PRON
esutjss-190	93	22	similarities	similarity	NOUN
esutjss-190	93	23	to	to	ADP
esutjss-190	93	24	normal	normal	ADJ
esutjss-190	93	25	accounting	accounting	NOUN
esutjss-190	93	26	procedures	procedure	NOUN
esutjss-190	93	27	,	,	PUNCT
esutjss-190	93	28	it	it	PRON
esutjss-190	93	29	calculates	calculate	VERB
esutjss-190	93	30	an	an	DET
esutjss-190	93	31	employee	employee	NOUN
esutjss-190	93	32	's	's	PART
esutjss-190	93	33	worth	worth	NOUN
esutjss-190	93	34	using	use	VERB
esutjss-190	93	35	the	the	DET
esutjss-190	93	36	total	total	ADJ
esutjss-190	93	37	historic	historic	ADJ
esutjss-190	93	38	costs	cost	NOUN
esutjss-190	93	39	associated	associate	VERB
esutjss-190	93	40	with	with	ADP
esutjss-190	93	41	obtaining	obtain	VERB
esutjss-190	93	42	an	an	DET
esutjss-190	93	43	employee	employee	NOUN
esutjss-190	93	44	.	.	PUNCT
esutjss-190	94	1	this	this	DET
esutjss-190	94	2	method	method	NOUN
esutjss-190	94	3	requires	require	VERB
esutjss-190	94	4	accruing	accrue	VERB
esutjss-190	94	5	the	the	DET
esutjss-190	94	6	cost	cost	NOUN
esutjss-190	94	7	of	of	ADP
esutjss-190	94	8	the	the	DET
esutjss-190	94	9	investment	investment	NOUN
esutjss-190	94	10	in	in	ADP
esutjss-190	94	11	the	the	DET
esutjss-190	94	12	employee	employee	NOUN
esutjss-190	94	13	.	.	PUNCT
esutjss-190	95	1	one	one	NUM
esutjss-190	95	2	of	of	ADP
esutjss-190	95	3	the	the	DET
esutjss-190	95	4	problems	problem	NOUN
esutjss-190	95	5	with	with	ADP
esutjss-190	95	6	this	this	DET
esutjss-190	95	7	method	method	NOUN
esutjss-190	95	8	is	be	AUX
esutjss-190	95	9	that	that	SCONJ
esutjss-190	95	10	decisions	decision	NOUN
esutjss-190	95	11	must	must	AUX
esutjss-190	95	12	be	be	AUX
esutjss-190	95	13	made	make	VERB
esutjss-190	95	14	about	about	ADP
esutjss-190	95	15	what	what	PRON
esutjss-190	95	16	cost	cost	NOUN
esutjss-190	95	17	to	to	PART
esutjss-190	95	18	expense	expense	VERB
esutjss-190	95	19	and	and	CCONJ
esutjss-190	95	20	what	what	PRON
esutjss-190	95	21	cost	cost	VERB
esutjss-190	95	22	to	to	AUX
esutjss-190	95	23	capitalized	capitalize	VERB
esutjss-190	95	24	.	.	PUNCT
esutjss-190	96	1	one	one	NUM
esutjss-190	96	2	way	way	NOUN
esutjss-190	96	3	of	of	ADP
esutjss-190	96	4	deciding	decide	VERB
esutjss-190	96	5	what	what	PRON
esutjss-190	96	6	to	to	PART
esutjss-190	96	7	expense	expense	VERB
esutjss-190	96	8	or	or	CCONJ
esutjss-190	96	9	capitalized	capitalize	VERB
esutjss-190	96	10	is	be	AUX
esutjss-190	96	11	to	to	PART
esutjss-190	96	12	classify	classify	VERB
esutjss-190	96	13	human	human	ADJ
esutjss-190	96	14	resource	resource	NOUN
esutjss-190	96	15	costs	cost	NOUN
esutjss-190	96	16	as	as	ADP
esutjss-190	96	17	either	either	CCONJ
esutjss-190	96	18	training	training	NOUN
esutjss-190	96	19	or	or	CCONJ
esutjss-190	96	20	educational	educational	ADJ
esutjss-190	96	21	.	.	PUNCT
esutjss-190	97	1	this	this	DET
esutjss-190	97	2	method	method	NOUN
esutjss-190	97	3	would	would	AUX
esutjss-190	97	4	involve	involve	VERB
esutjss-190	97	5	accounting	account	VERB
esutjss-190	97	6	for	for	ADP
esutjss-190	97	7	all	all	DET
esutjss-190	97	8	training	training	NOUN
esutjss-190	97	9	expenses	expense	NOUN
esutjss-190	97	10	related	relate	VERB
esutjss-190	97	11	to	to	ADP
esutjss-190	97	12	the	the	DET
esutjss-190	97	13	present	present	ADJ
esutjss-190	97	14	position	position	NOUN
esutjss-190	97	15	.	.	PUNCT
esutjss-190	98	1	capitalization	capitalization	NOUN
esutjss-190	98	2	would	would	AUX
esutjss-190	98	3	be	be	AUX
esutjss-190	98	4	applied	apply	VERB
esutjss-190	98	5	to	to	ADP
esutjss-190	98	6	the	the	DET
esutjss-190	98	7	education	education	NOUN
esutjss-190	98	8	expenses	expense	NOUN
esutjss-190	98	9	related	relate	VERB
esutjss-190	98	10	to	to	ADP
esutjss-190	98	11	the	the	DET
esutjss-190	98	12	advancement	advancement	NOUN
esutjss-190	98	13	or	or	CCONJ
esutjss-190	98	14	preparedness	preparedness	NOUN
esutjss-190	98	15	.	.	PUNCT
esutjss-190	99	1	flamholtz	flamholtz	NOUN
esutjss-190	99	2	(	(	PUNCT
esutjss-190	99	3	1999	1999	NUM
esutjss-190	99	4	)	)	PUNCT
esutjss-190	99	5	proposed	propose	VERB
esutjss-190	99	6	that	that	SCONJ
esutjss-190	99	7	the	the	DET
esutjss-190	99	8	historical	historical	ADJ
esutjss-190	99	9	cost	cost	NOUN
esutjss-190	99	10	technique	technique	NOUN
esutjss-190	99	11	capitalizes	capitalize	VERB
esutjss-190	99	12	all	all	DET
esutjss-190	99	13	costs	cost	NOUN
esutjss-190	99	14	related	relate	VERB
esutjss-190	99	15	to	to	ADP
esutjss-190	99	16	hiring	hiring	NOUN
esutjss-190	99	17	,	,	PUNCT
esutjss-190	99	18	training	training	NOUN
esutjss-190	99	19	,	,	PUNCT
esutjss-190	99	20	and	and	CCONJ
esutjss-190	99	21	recruiting	recruit	VERB
esutjss-190	99	22	and	and	CCONJ
esutjss-190	99	23	amortizes	amortize	VERB
esutjss-190	99	24	them	they	PRON
esutjss-190	99	25	over	over	ADP
esutjss-190	99	26	the	the	DET
esutjss-190	99	27	asset	asset	NOUN
esutjss-190	99	28	's	's	PART
esutjss-190	99	29	estimated	estimate	VERB
esutjss-190	99	30	life	life	NOUN
esutjss-190	99	31	.	.	PUNCT
esutjss-190	100	1	flamholtz	flamholtz	NOUN
esutjss-190	100	2	asserts	assert	VERB
esutjss-190	100	3	that	that	SCONJ
esutjss-190	100	4	an	an	DET
esutjss-190	100	5	individual	individual	NOUN
esutjss-190	100	6	's	's	PART
esutjss-190	100	7	value	value	NOUN
esutjss-190	100	8	is	be	AUX
esutjss-190	100	9	determined	determine	VERB
esutjss-190	100	10	by	by	ADP
esutjss-190	100	11	the	the	DET
esutjss-190	100	12	current	current	ADJ
esutjss-190	100	13	value	value	NOUN
esutjss-190	100	14	of	of	ADP
esutjss-190	100	15	the	the	DET
esutjss-190	100	16	services	service	NOUN
esutjss-190	100	17	they	they	PRON
esutjss-190	100	18	are	be	AUX
esutjss-190	100	19	expected	expect	VERB
esutjss-190	100	20	to	to	PART
esutjss-190	100	21	provide	provide	VERB
esutjss-190	100	22	to	to	ADP
esutjss-190	100	23	the	the	DET
esutjss-190	100	24	organization	organization	NOUN
esutjss-190	100	25	in	in	ADP
esutjss-190	100	26	the	the	DET
esutjss-190	100	27	future	future	NOUN
esutjss-190	100	28	.	.	PUNCT
esutjss-190	101	1	this	this	DET
esutjss-190	101	2	view	view	NOUN
esutjss-190	101	3	is	be	AUX
esutjss-190	101	4	shared	share	VERB
esutjss-190	101	5	by	by	ADP
esutjss-190	101	6	other	other	ADJ
esutjss-190	101	7	researchers	researcher	NOUN
esutjss-190	101	8	(	(	PUNCT
esutjss-190	101	9	akintoye	akintoye	NOUN
esutjss-190	101	10	,	,	PUNCT
esutjss-190	101	11	2012	2012	NUM
esutjss-190	101	12	)	)	PUNCT
esutjss-190	101	13	.	.	PUNCT
esutjss-190	102	1	the	the	DET
esutjss-190	102	2	model	model	NOUN
esutjss-190	102	3	postulates	postulate	VERB
esutjss-190	102	4	that	that	SCONJ
esutjss-190	102	5	as	as	ADP
esutjss-190	102	6	an	an	DET
esutjss-190	102	7	individual	individual	ADJ
esutjss-190	102	8	moves	move	NOUN
esutjss-190	102	9	from	from	ADP
esutjss-190	102	10	one	one	NUM
esutjss-190	102	11	position	position	NOUN
esutjss-190	102	12	to	to	ADP
esutjss-190	102	13	another	another	PRON
esutjss-190	102	14	,	,	PUNCT
esutjss-190	102	15	either	either	CCONJ
esutjss-190	102	16	at	at	ADP
esutjss-190	102	17	the	the	DET
esutjss-190	102	18	same	same	ADJ
esutjss-190	102	19	level	level	NOUN
esutjss-190	102	20	or	or	CCONJ
esutjss-190	102	21	at	at	ADP
esutjss-190	102	22	different	different	ADJ
esutjss-190	102	23	levels	level	NOUN
esutjss-190	102	24	,	,	PUNCT
esutjss-190	102	25	the	the	DET
esutjss-190	102	26	profile	profile	NOUN
esutjss-190	102	27	of	of	ADP
esutjss-190	102	28	the	the	DET
esutjss-190	102	29	services	service	NOUN
esutjss-190	102	30	provided	provide	VERB
esutjss-190	102	31	by	by	ADP
esutjss-190	102	32	him	he	PRON
esutjss-190	102	33	equally	equally	ADV
esutjss-190	102	34	change	change	VERB
esutjss-190	102	35	.	.	PUNCT
esutjss-190	103	1	thus	thus	ADV
esutjss-190	103	2	,	,	PUNCT
esutjss-190	103	3	the	the	DET
esutjss-190	103	4	value	value	NOUN
esutjss-190	103	5	of	of	ADP
esutjss-190	103	6	individual	individual	NOUN
esutjss-190	103	7	to	to	ADP
esutjss-190	103	8	an	an	DET
esutjss-190	103	9	organization	organization	NOUN
esutjss-190	103	10	is	be	AUX
esutjss-190	103	11	taken	take	VERB
esutjss-190	103	12	to	to	PART
esutjss-190	103	13	be	be	AUX
esutjss-190	103	14	the	the	DET
esutjss-190	103	15	present	present	ADJ
esutjss-190	103	16	cumulative	cumulative	ADJ
esutjss-190	103	17	value	value	NOUN
esutjss-190	103	18	of	of	ADP
esutjss-190	103	19	all	all	DET
esutjss-190	103	20	the	the	DET
esutjss-190	103	21	possible	possible	ADJ
esutjss-190	103	22	services	service	NOUN
esutjss-190	103	23	rendered	render	VERB
esutjss-190	103	24	by	by	ADP
esutjss-190	103	25	such	such	DET
esutjss-190	103	26	an	an	DET
esutjss-190	103	27	individual	individual	NOUN
esutjss-190	103	28	.	.	PUNCT
esutjss-190	104	1	78	78	NUM
esutjss-190	105	1	the	the	DET
esutjss-190	105	2	concept	concept	NOUN
esutjss-190	105	3	of	of	ADP
esutjss-190	105	4	historical	historical	ADJ
esutjss-190	105	5	cost	cost	NOUN
esutjss-190	105	6	is	be	AUX
esutjss-190	105	7	a	a	DET
esutjss-190	105	8	fundamental	fundamental	ADJ
esutjss-190	105	9	principle	principle	NOUN
esutjss-190	105	10	in	in	ADP
esutjss-190	105	11	the	the	DET
esutjss-190	105	12	field	field	NOUN
esutjss-190	105	13	of	of	ADP
esutjss-190	105	14	accounting	accounting	NOUN
esutjss-190	105	15	.	.	PUNCT
esutjss-190	106	1	it	it	PRON
esutjss-190	106	2	mandates	mandate	VERB
esutjss-190	106	3	that	that	SCONJ
esutjss-190	106	4	reporting	report	VERB
esutjss-190	106	5	entities	entity	NOUN
esutjss-190	106	6	must	must	AUX
esutjss-190	106	7	assign	assign	VERB
esutjss-190	106	8	a	a	DET
esutjss-190	106	9	value	value	NOUN
esutjss-190	106	10	to	to	ADP
esutjss-190	106	11	their	their	PRON
esutjss-190	106	12	assets	asset	NOUN
esutjss-190	106	13	based	base	VERB
esutjss-190	106	14	on	on	ADP
esutjss-190	106	15	the	the	DET
esutjss-190	106	16	original	original	ADJ
esutjss-190	106	17	acquisition	acquisition	NOUN
esutjss-190	106	18	costs	cost	NOUN
esutjss-190	106	19	,	,	PUNCT
esutjss-190	106	20	specifically	specifically	ADV
esutjss-190	106	21	the	the	DET
esutjss-190	106	22	amount	amount	NOUN
esutjss-190	106	23	paid	pay	VERB
esutjss-190	106	24	to	to	PART
esutjss-190	106	25	acquire	acquire	VERB
esutjss-190	106	26	and	and	CCONJ
esutjss-190	106	27	utilize	utilize	VERB
esutjss-190	106	28	them	they	PRON
esutjss-190	106	29	(	(	PUNCT
esutjss-190	106	30	iasb	iasb	PROPN
esutjss-190	106	31	)	)	PUNCT
esutjss-190	106	32	.	.	PUNCT
esutjss-190	107	1	one	one	NUM
esutjss-190	107	2	of	of	ADP
esutjss-190	107	3	the	the	DET
esutjss-190	107	4	notable	notable	ADJ
esutjss-190	107	5	advantages	advantage	NOUN
esutjss-190	107	6	associated	associate	VERB
esutjss-190	107	7	with	with	ADP
esutjss-190	107	8	the	the	DET
esutjss-190	107	9	utilization	utilization	NOUN
esutjss-190	107	10	of	of	ADP
esutjss-190	107	11	historical	historical	ADJ
esutjss-190	107	12	costs	cost	NOUN
esutjss-190	107	13	in	in	ADP
esutjss-190	107	14	the	the	DET
esutjss-190	107	15	valuation	valuation	NOUN
esutjss-190	107	16	process	process	NOUN
esutjss-190	107	17	is	be	AUX
esutjss-190	107	18	the	the	DET
esutjss-190	107	19	inherent	inherent	ADJ
esutjss-190	107	20	constancy	constancy	NOUN
esutjss-190	107	21	of	of	ADP
esutjss-190	107	22	the	the	DET
esutjss-190	107	23	cost	cost	NOUN
esutjss-190	107	24	.	.	PUNCT
esutjss-190	108	1	this	this	DET
esutjss-190	108	2	characteristic	characteristic	NOUN
esutjss-190	108	3	allows	allow	VERB
esutjss-190	108	4	reporting	report	VERB
esutjss-190	108	5	entities	entity	NOUN
esutjss-190	108	6	to	to	PART
esutjss-190	108	7	readily	readily	ADV
esutjss-190	108	8	substantiate	substantiate	VERB
esutjss-190	108	9	the	the	DET
esutjss-190	108	10	value	value	NOUN
esutjss-190	108	11	assigned	assign	VERB
esutjss-190	108	12	to	to	ADP
esutjss-190	108	13	an	an	DET
esutjss-190	108	14	asset	asset	NOUN
esutjss-190	108	15	or	or	CCONJ
esutjss-190	108	16	liability	liability	NOUN
esutjss-190	108	17	at	at	ADP
esutjss-190	108	18	any	any	DET
esutjss-190	108	19	given	give	VERB
esutjss-190	108	20	point	point	NOUN
esutjss-190	108	21	in	in	ADP
esutjss-190	108	22	time	time	NOUN
esutjss-190	108	23	.	.	PUNCT
esutjss-190	109	1	one	one	NUM
esutjss-190	109	2	notable	notable	ADJ
esutjss-190	109	3	benefit	benefit	NOUN
esutjss-190	109	4	associated	associate	VERB
esutjss-190	109	5	with	with	ADP
esutjss-190	109	6	the	the	DET
esutjss-190	109	7	utilization	utilization	NOUN
esutjss-190	109	8	of	of	ADP
esutjss-190	109	9	the	the	DET
esutjss-190	109	10	historical	historical	ADJ
esutjss-190	109	11	cost	cost	NOUN
esutjss-190	109	12	approach	approach	NOUN
esutjss-190	109	13	is	be	AUX
esutjss-190	109	14	its	its	PRON
esutjss-190	109	15	widespread	widespread	ADJ
esutjss-190	109	16	acceptance	acceptance	NOUN
esutjss-190	109	17	as	as	ADP
esutjss-190	109	18	a	a	DET
esutjss-190	109	19	reliable	reliable	ADJ
esutjss-190	109	20	method	method	NOUN
esutjss-190	109	21	for	for	ADP
esutjss-190	109	22	valuing	value	VERB
esutjss-190	109	23	and	and	CCONJ
esutjss-190	109	24	documenting	document	VERB
esutjss-190	109	25	financial	financial	ADJ
esutjss-190	109	26	transactions	transaction	NOUN
esutjss-190	109	27	,	,	PUNCT
esutjss-190	109	28	as	as	SCONJ
esutjss-190	109	29	highlighted	highlight	VERB
esutjss-190	109	30	by	by	ADP
esutjss-190	109	31	akintoye	akintoye	PROPN
esutjss-190	109	32	et	et	PROPN
esutjss-190	109	33	al	al	PROPN
esutjss-190	109	34	,	,	PUNCT
esutjss-190	109	35	(	(	PUNCT
esutjss-190	109	36	2018	2018	NUM
esutjss-190	109	37	)	)	PUNCT
esutjss-190	109	38	.	.	PUNCT
esutjss-190	110	1	historical	historical	ADJ
esutjss-190	110	2	cost	cost	NOUN
esutjss-190	110	3	are	be	AUX
esutjss-190	110	4	readily	readily	ADV
esutjss-190	110	5	comprehensible	comprehensible	ADJ
esutjss-190	110	6	by	by	ADP
esutjss-190	110	7	various	various	ADJ
esutjss-190	110	8	parties	party	NOUN
esutjss-190	110	9	,	,	PUNCT
esutjss-190	110	10	including	include	VERB
esutjss-190	110	11	management	management	NOUN
esutjss-190	110	12	,	,	PUNCT
esutjss-190	110	13	financial	financial	ADJ
esutjss-190	110	14	report	report	NOUN
esutjss-190	110	15	readers	reader	NOUN
esutjss-190	110	16	and	and	CCONJ
esutjss-190	110	17	other	other	ADJ
esutjss-190	110	18	stakeholders	stakeholder	NOUN
esutjss-190	110	19	(	(	PUNCT
esutjss-190	110	20	arkan	arkan	ADJ
esutjss-190	110	21	,	,	PUNCT
esutjss-190	110	22	2016	2016	NUM
esutjss-190	110	23	)	)	PUNCT
esutjss-190	110	24	.	.	PUNCT
esutjss-190	111	1	gogo	gogo	PROPN
esutjss-190	111	2	(	(	PUNCT
esutjss-190	111	3	1987	1987	NUM
esutjss-190	111	4	)	)	PUNCT
esutjss-190	111	5	elaborates	elaborate	VERB
esutjss-190	111	6	on	on	ADP
esutjss-190	111	7	the	the	DET
esutjss-190	111	8	historical	historical	ADJ
esutjss-190	111	9	cost	cost	NOUN
esutjss-190	111	10	method	method	NOUN
esutjss-190	111	11	,	,	PUNCT
esutjss-190	111	12	describing	describe	VERB
esutjss-190	111	13	it	it	PRON
esutjss-190	111	14	as	as	ADP
esutjss-190	111	15	an	an	DET
esutjss-190	111	16	effort	effort	NOUN
esutjss-190	111	17	to	to	PART
esutjss-190	111	18	adhere	adhere	VERB
esutjss-190	111	19	to	to	ADP
esutjss-190	111	20	the	the	DET
esutjss-190	111	21	fundamental	fundamental	ADJ
esutjss-190	111	22	ideas	idea	NOUN
esutjss-190	111	23	of	of	ADP
esutjss-190	111	24	traditional	traditional	ADJ
esutjss-190	111	25	accounting	accounting	NOUN
esutjss-190	111	26	.	.	PUNCT
esutjss-190	112	1	according	accord	VERB
esutjss-190	112	2	to	to	ADP
esutjss-190	112	3	gogo	gogo	PROPN
esutjss-190	112	4	(	(	PUNCT
esutjss-190	112	5	1987	1987	NUM
esutjss-190	112	6	)	)	PUNCT
esutjss-190	112	7	,	,	PUNCT
esutjss-190	112	8	the	the	DET
esutjss-190	112	9	total	total	ADJ
esutjss-190	112	10	cost	cost	NOUN
esutjss-190	112	11	of	of	ADP
esutjss-190	112	12	recruiting	recruiting	NOUN
esutjss-190	112	13	,	,	PUNCT
esutjss-190	112	14	choosing	choosing	NOUN
esutjss-190	112	15	,	,	PUNCT
esutjss-190	112	16	acquiring	acquire	VERB
esutjss-190	112	17	,	,	PUNCT
esutjss-190	112	18	familiarizing	familiarize	VERB
esutjss-190	112	19	,	,	PUNCT
esutjss-190	112	20	and	and	CCONJ
esutjss-190	112	21	developing	develop	VERB
esutjss-190	112	22	the	the	DET
esutjss-190	112	23	various	various	ADJ
esutjss-190	112	24	employee	employee	NOUN
esutjss-190	112	25	grades	grade	NOUN
esutjss-190	112	26	inside	inside	ADP
esutjss-190	112	27	a	a	DET
esutjss-190	112	28	business	business	NOUN
esutjss-190	112	29	is	be	AUX
esutjss-190	112	30	the	the	DET
esutjss-190	112	31	worth	worth	NOUN
esutjss-190	112	32	of	of	ADP
esutjss-190	112	33	human	human	ADJ
esutjss-190	112	34	resources	resource	NOUN
esutjss-190	112	35	in	in	ADP
esutjss-190	112	36	this	this	DET
esutjss-190	112	37	context	context	NOUN
esutjss-190	112	38	.	.	PUNCT
esutjss-190	113	1	this	this	DET
esutjss-190	113	2	approach	approach	NOUN
esutjss-190	113	3	was	be	AUX
esutjss-190	113	4	classified	classify	VERB
esutjss-190	113	5	as	as	ADP
esutjss-190	113	6	an	an	DET
esutjss-190	113	7	outlay	outlay	NOUN
esutjss-190	113	8	-	-	PUNCT
esutjss-190	113	9	based	base	VERB
esutjss-190	113	10	approach	approach	NOUN
esutjss-190	113	11	by	by	ADP
esutjss-190	113	12	craft	craft	NOUN
esutjss-190	113	13	and	and	CCONJ
esutjss-190	113	14	birnberg	birnberg	PROPN
esutjss-190	113	15	in	in	ADP
esutjss-190	113	16	their	their	PRON
esutjss-190	113	17	1980	1980	NUM
esutjss-190	113	18	study	study	NOUN
esutjss-190	113	19	.	.	PUNCT
esutjss-190	114	1	they	they	PRON
esutjss-190	114	2	clarified	clarify	VERB
esutjss-190	114	3	that	that	SCONJ
esutjss-190	114	4	the	the	DET
esutjss-190	114	5	majority	majority	NOUN
esutjss-190	114	6	of	of	ADP
esutjss-190	114	7	the	the	DET
esutjss-190	114	8	early	early	ADJ
esutjss-190	114	9	work	work	NOUN
esutjss-190	114	10	in	in	ADP
esutjss-190	114	11	human	human	ADJ
esutjss-190	114	12	resource	resource	NOUN
esutjss-190	114	13	accounting	accounting	NOUN
esutjss-190	114	14	focused	focus	VERB
esutjss-190	114	15	on	on	ADP
esutjss-190	114	16	monetary	monetary	ADJ
esutjss-190	114	17	outlays	outlay	NOUN
esutjss-190	114	18	spent	spend	VERB
esutjss-190	114	19	on	on	ADP
esutjss-190	114	20	building	build	VERB
esutjss-190	114	21	human	human	ADJ
esutjss-190	114	22	assets	asset	NOUN
esutjss-190	114	23	in	in	ADP
esutjss-190	114	24	order	order	NOUN
esutjss-190	114	25	to	to	PART
esutjss-190	114	26	determine	determine	VERB
esutjss-190	114	27	organizational	organizational	ADJ
esutjss-190	114	28	expenditures	expenditure	NOUN
esutjss-190	114	29	in	in	ADP
esutjss-190	114	30	people	people	NOUN
esutjss-190	114	31	.	.	PUNCT
esutjss-190	115	1	the	the	DET
esutjss-190	115	2	historical	historical	ADJ
esutjss-190	115	3	cost	cost	NOUN
esutjss-190	115	4	approach	approach	NOUN
esutjss-190	115	5	was	be	AUX
esutjss-190	115	6	defined	define	VERB
esutjss-190	115	7	as	as	ADP
esutjss-190	115	8	the	the	DET
esutjss-190	115	9	capitalization	capitalization	NOUN
esutjss-190	115	10	of	of	ADP
esutjss-190	115	11	the	the	DET
esutjss-190	115	12	company	company	NOUN
esutjss-190	115	13	's	's	PART
esutjss-190	115	14	out	out	ADV
esutjss-190	115	15	-	-	PUNCT
esutjss-190	115	16	of	of	ADP
esutjss-190	115	17	-	-	PUNCT
esutjss-190	115	18	pocket	pocket	NOUN
esutjss-190	115	19	expenses	expense	NOUN
esutjss-190	115	20	for	for	ADP
esutjss-190	115	21	acquiring	acquire	VERB
esutjss-190	115	22	and	and	CCONJ
esutjss-190	115	23	developing	develop	VERB
esutjss-190	115	24	its	its	PRON
esutjss-190	115	25	human	human	ADJ
esutjss-190	115	26	resources	resource	NOUN
esutjss-190	115	27	(	(	PUNCT
esutjss-190	115	28	hiring	hiring	NOUN
esutjss-190	115	29	,	,	PUNCT
esutjss-190	115	30	selecting	selecting	NOUN
esutjss-190	115	31	,	,	PUNCT
esutjss-190	115	32	and	and	CCONJ
esutjss-190	115	33	so	so	ADV
esutjss-190	115	34	forth	forth	ADV
esutjss-190	115	35	)	)	PUNCT
esutjss-190	115	36	for	for	ADP
esutjss-190	115	37	each	each	DET
esutjss-190	115	38	individual	individual	NOUN
esutjss-190	115	39	.	.	PUNCT
esutjss-190	116	1	akintoye	akintoye	PROPN
esutjss-190	116	2	(	(	PUNCT
esutjss-190	116	3	2012	2012	NUM
esutjss-190	116	4	)	)	PUNCT
esutjss-190	116	5	used	use	VERB
esutjss-190	116	6	oceanic	oceanic	PROPN
esutjss-190	116	7	bank	bank	PROPN
esutjss-190	116	8	plc	plc	PROPN
esutjss-190	116	9	as	as	ADP
esutjss-190	116	10	a	a	DET
esutjss-190	116	11	case	case	NOUN
esutjss-190	116	12	study	study	NOUN
esutjss-190	116	13	to	to	PART
esutjss-190	116	14	investigate	investigate	VERB
esutjss-190	116	15	the	the	DET
esutjss-190	116	16	relevance	relevance	NOUN
esutjss-190	116	17	of	of	ADP
esutjss-190	116	18	human	human	ADJ
esutjss-190	116	19	resource	resource	NOUN
esutjss-190	116	20	accounting	account	VERB
esutjss-190	116	21	to	to	ADP
esutjss-190	116	22	effective	effective	ADJ
esutjss-190	116	23	financial	financial	ADJ
esutjss-190	116	24	reporting	reporting	NOUN
esutjss-190	116	25	.	.	PUNCT
esutjss-190	117	1	the	the	DET
esutjss-190	117	2	lev	lev	NOUN
esutjss-190	117	3	and	and	CCONJ
esutjss-190	117	4	schwartz	schwartz	PROPN
esutjss-190	117	5	model	model	NOUN
esutjss-190	117	6	was	be	AUX
esutjss-190	117	7	used	use	VERB
esutjss-190	117	8	to	to	PART
esutjss-190	117	9	determine	determine	VERB
esutjss-190	117	10	the	the	DET
esutjss-190	117	11	value	value	NOUN
esutjss-190	117	12	of	of	ADP
esutjss-190	117	13	human	human	ADJ
esutjss-190	117	14	resources	resource	NOUN
esutjss-190	117	15	,	,	PUNCT
esutjss-190	117	16	and	and	CCONJ
esutjss-190	117	17	simple	simple	ADJ
esutjss-190	117	18	linear	linear	ADJ
esutjss-190	117	19	regression	regression	NOUN
esutjss-190	117	20	was	be	AUX
esutjss-190	117	21	used	use	VERB
esutjss-190	117	22	to	to	PART
esutjss-190	117	23	analyze	analyze	VERB
esutjss-190	117	24	the	the	DET
esutjss-190	117	25	impact	impact	NOUN
esutjss-190	117	26	of	of	ADP
esutjss-190	117	27	human	human	ADJ
esutjss-190	117	28	resources	resource	NOUN
esutjss-190	117	29	on	on	ADP
esutjss-190	117	30	effective	effective	ADJ
esutjss-190	117	31	financial	financial	ADJ
esutjss-190	117	32	reporting	reporting	NOUN
esutjss-190	117	33	by	by	ADP
esutjss-190	117	34	combining	combine	VERB
esutjss-190	117	35	investment	investment	NOUN
esutjss-190	117	36	in	in	ADP
esutjss-190	117	37	human	human	ADJ
esutjss-190	117	38	capital	capital	NOUN
esutjss-190	117	39	,	,	PUNCT
esutjss-190	117	40	profitability	profitability	NOUN
esutjss-190	117	41	,	,	PUNCT
esutjss-190	117	42	and	and	CCONJ
esutjss-190	117	43	capital	capital	NOUN
esutjss-190	117	44	employed	employ	VERB
esutjss-190	117	45	.	.	PUNCT
esutjss-190	118	1	the	the	DET
esutjss-190	118	2	researcher	researcher	NOUN
esutjss-190	118	3	examined	examine	VERB
esutjss-190	118	4	secondary	secondary	ADJ
esutjss-190	118	5	data	datum	NOUN
esutjss-190	118	6	from	from	ADP
esutjss-190	118	7	oceanic	oceanic	PROPN
esutjss-190	118	8	bank	bank	PROPN
esutjss-190	118	9	plc	plc	PROPN
esutjss-190	118	10	's	's	PART
esutjss-190	118	11	annual	annual	ADJ
esutjss-190	118	12	reports	report	NOUN
esutjss-190	118	13	and	and	CCONJ
esutjss-190	118	14	accounts	account	NOUN
esutjss-190	118	15	between	between	ADP
esutjss-190	118	16	2002	2002	NUM
esutjss-190	118	17	and	and	CCONJ
esutjss-190	118	18	2006	2006	NUM
esutjss-190	118	19	.	.	PUNCT
esutjss-190	119	1	the	the	DET
esutjss-190	119	2	data	datum	NOUN
esutjss-190	119	3	reveal	reveal	VERB
esutjss-190	119	4	that	that	SCONJ
esutjss-190	119	5	human	human	ADJ
esutjss-190	119	6	resources	resource	NOUN
esutjss-190	119	7	have	have	VERB
esutjss-190	119	8	a	a	DET
esutjss-190	119	9	beneficial	beneficial	ADJ
esutjss-190	119	10	effect	effect	NOUN
esutjss-190	119	11	on	on	ADP
esutjss-190	119	12	the	the	DET
esutjss-190	119	13	bank	bank	NOUN
esutjss-190	119	14	's	's	PART
esutjss-190	119	15	profit	profit	NOUN
esutjss-190	119	16	and	and	CCONJ
esutjss-190	119	17	capital	capital	NOUN
esutjss-190	119	18	employed	employ	VERB
esutjss-190	119	19	.	.	PUNCT
esutjss-190	120	1	according	accord	VERB
esutjss-190	120	2	to	to	ADP
esutjss-190	120	3	arkan	arkan	PROPN
esutjss-190	120	4	(	(	PUNCT
esutjss-190	120	5	2016	2016	NUM
esutjss-190	120	6	)	)	PUNCT
esutjss-190	120	7	,	,	PUNCT
esutjss-190	120	8	the	the	DET
esutjss-190	120	9	notion	notion	NOUN
esutjss-190	120	10	of	of	ADP
esutjss-190	120	11	human	human	ADJ
esutjss-190	120	12	resource	resource	NOUN
esutjss-190	120	13	accounting	accounting	NOUN
esutjss-190	120	14	remains	remain	VERB
esutjss-190	120	15	theoretical	theoretical	ADJ
esutjss-190	120	16	,	,	PUNCT
esutjss-190	120	17	with	with	ADP
esutjss-190	120	18	little	little	ADJ
esutjss-190	120	19	real	real	ADJ
esutjss-190	120	20	-	-	PUNCT
esutjss-190	120	21	world	world	NOUN
esutjss-190	120	22	application	application	NOUN
esutjss-190	120	23	.	.	PUNCT
esutjss-190	121	1	the	the	DET
esutjss-190	121	2	report	report	NOUN
esutjss-190	121	3	recommends	recommend	VERB
esutjss-190	121	4	the	the	DET
esutjss-190	121	5	creation	creation	NOUN
esutjss-190	121	6	of	of	ADP
esutjss-190	121	7	a	a	DET
esutjss-190	121	8	comprehensive	comprehensive	ADJ
esutjss-190	121	9	framework	framework	NOUN
esutjss-190	121	10	to	to	PART
esutjss-190	121	11	help	help	VERB
esutjss-190	121	12	integrate	integrate	VERB
esutjss-190	121	13	human	human	ADJ
esutjss-190	121	14	resource	resource	NOUN
esutjss-190	121	15	accounting	accounting	NOUN
esutjss-190	121	16	practice	practice	NOUN
esutjss-190	121	17	.	.	PUNCT
esutjss-190	122	1	this	this	DET
esutjss-190	122	2	idea	idea	NOUN
esutjss-190	122	3	is	be	AUX
esutjss-190	122	4	based	base	VERB
esutjss-190	122	5	on	on	ADP
esutjss-190	122	6	the	the	DET
esutjss-190	122	7	belief	belief	NOUN
esutjss-190	122	8	that	that	SCONJ
esutjss-190	122	9	issuing	issue	VERB
esutjss-190	122	10	a	a	DET
esutjss-190	122	11	specific	specific	ADJ
esutjss-190	122	12	accounting	accounting	NOUN
esutjss-190	122	13	standard	standard	NOUN
esutjss-190	122	14	for	for	ADP
esutjss-190	122	15	human	human	ADJ
esutjss-190	122	16	resource	resource	NOUN
esutjss-190	122	17	accounting	accounting	NOUN
esutjss-190	122	18	would	would	AUX
esutjss-190	122	19	effectively	effectively	ADV
esutjss-190	122	20	encourage	encourage	VERB
esutjss-190	122	21	consistency	consistency	NOUN
esutjss-190	122	22	and	and	CCONJ
esutjss-190	122	23	uniformity	uniformity	NOUN
esutjss-190	122	24	in	in	ADP
esutjss-190	122	25	the	the	DET
esutjss-190	122	26	disclosure	disclosure	NOUN
esutjss-190	122	27	of	of	ADP
esutjss-190	122	28	hra	hra	PROPN
esutjss-190	122	29	data	data	PROPN
esutjss-190	122	30	.	.	PUNCT
esutjss-190	123	1	in	in	ADP
esutjss-190	123	2	light	light	NOUN
esutjss-190	123	3	of	of	ADP
esutjss-190	123	4	this	this	PRON
esutjss-190	123	5	,	,	PUNCT
esutjss-190	123	6	the	the	DET
esutjss-190	123	7	study	study	NOUN
esutjss-190	123	8	recommended	recommend	VERB
esutjss-190	123	9	that	that	SCONJ
esutjss-190	123	10	the	the	DET
esutjss-190	123	11	historical	historical	ADJ
esutjss-190	123	12	cost	cost	NOUN
esutjss-190	123	13	technique	technique	NOUN
esutjss-190	123	14	be	be	AUX
esutjss-190	123	15	generally	generally	ADV
esutjss-190	123	16	adopted	adopt	VERB
esutjss-190	123	17	in	in	ADP
esutjss-190	123	18	the	the	DET
esutjss-190	123	19	valuation	valuation	NOUN
esutjss-190	123	20	of	of	ADP
esutjss-190	123	21	human	human	ADJ
esutjss-190	123	22	resource	resource	NOUN
esutjss-190	123	23	accounting	accounting	NOUN
esutjss-190	123	24	because	because	SCONJ
esutjss-190	123	25	it	it	PRON
esutjss-190	123	26	is	be	AUX
esutjss-190	123	27	currently	currently	ADV
esutjss-190	123	28	used	use	VERB
esutjss-190	123	29	in	in	ADP
esutjss-190	123	30	the	the	DET
esutjss-190	123	31	profit	profit	NOUN
esutjss-190	123	32	and	and	CCONJ
esutjss-190	123	33	loss	loss	NOUN
esutjss-190	123	34	statement	statement	NOUN
esutjss-190	123	35	,	,	PUNCT
esutjss-190	123	36	is	be	AUX
esutjss-190	123	37	simple	simple	ADJ
esutjss-190	123	38	,	,	PUNCT
esutjss-190	123	39	and	and	CCONJ
esutjss-190	123	40	aligns	align	VERB
esutjss-190	123	41	with	with	ADP
esutjss-190	123	42	the	the	DET
esutjss-190	123	43	financial	financial	ADJ
esutjss-190	123	44	report	report	NOUN
esutjss-190	123	45	's	's	PART
esutjss-190	123	46	historical	historical	ADJ
esutjss-190	123	47	cost	cost	NOUN
esutjss-190	123	48	character	character	NOUN
esutjss-190	123	49	.	.	PUNCT
esutjss-190	124	1	also	also	ADV
esutjss-190	124	2	,	,	PUNCT
esutjss-190	124	3	this	this	DET
esutjss-190	124	4	method	method	NOUN
esutjss-190	124	5	is	be	AUX
esutjss-190	124	6	simple	simple	ADJ
esutjss-190	124	7	and	and	CCONJ
esutjss-190	124	8	meets	meet	VERB
esutjss-190	124	9	the	the	DET
esutjss-190	124	10	traditional	traditional	ADJ
esutjss-190	124	11	principle	principle	NOUN
esutjss-190	124	12	of	of	ADP
esutjss-190	124	13	accounting	accounting	NOUN
esutjss-190	124	14	i.e.	i.e.	X
esutjss-190	124	15	matching	matching	NOUN
esutjss-190	124	16	of	of	ADP
esutjss-190	124	17	cost	cost	NOUN
esutjss-190	124	18	with	with	ADP
esutjss-190	124	19	revenue	revenue	NOUN
esutjss-190	124	20	and	and	CCONJ
esutjss-190	124	21	the	the	DET
esutjss-190	124	22	historical	historical	ADJ
esutjss-190	124	23	cost	cost	NOUN
esutjss-190	124	24	of	of	ADP
esutjss-190	124	25	human	human	ADJ
esutjss-190	124	26	resources	resource	NOUN
esutjss-190	124	27	is	be	AUX
esutjss-190	124	28	almost	almost	ADV
esutjss-190	124	29	like	like	ADP
esutjss-190	124	30	the	the	DET
esutjss-190	124	31	book	book	NOUN
esutjss-190	124	32	value	value	NOUN
esutjss-190	124	33	of	of	ADP
esutjss-190	124	34	the	the	DET
esutjss-190	124	35	other	other	ADJ
esutjss-190	124	36	physical	physical	ADJ
esutjss-190	124	37	assets	asset	NOUN
esutjss-190	124	38	.	.	PUNCT
esutjss-190	125	1	criticism	criticism	NOUN
esutjss-190	125	2	or	or	CCONJ
esutjss-190	125	3	weaknesses	weakness	NOUN
esutjss-190	125	4	of	of	ADP
esutjss-190	125	5	subsisting	subsist	VERB
esutjss-190	125	6	human	human	ADJ
esutjss-190	125	7	resource	resource	NOUN
esutjss-190	125	8	accounting	accounting	NOUN
esutjss-190	125	9	(	(	PUNCT
esutjss-190	125	10	hra	hra	PROPN
esutjss-190	125	11	)	)	PUNCT
esutjss-190	125	12	methods	method	NOUN
esutjss-190	125	13	no	no	DET
esutjss-190	125	14	single	single	ADJ
esutjss-190	125	15	approach	approach	NOUN
esutjss-190	125	16	or	or	CCONJ
esutjss-190	125	17	technique	technique	NOUN
esutjss-190	125	18	for	for	ADP
esutjss-190	125	19	valuing	value	VERB
esutjss-190	125	20	human	human	ADJ
esutjss-190	125	21	resources	resource	NOUN
esutjss-190	125	22	in	in	ADP
esutjss-190	125	23	a	a	DET
esutjss-190	125	24	company	company	NOUN
esutjss-190	125	25	can	can	AUX
esutjss-190	125	26	meet	meet	VERB
esutjss-190	125	27	all	all	DET
esutjss-190	125	28	organizational	organizational	ADJ
esutjss-190	125	29	and	and	CCONJ
esutjss-190	125	30	professional	professional	ADJ
esutjss-190	125	31	goals	goal	NOUN
esutjss-190	125	32	.	.	PUNCT
esutjss-190	126	1	firms	firm	NOUN
esutjss-190	126	2	that	that	PRON
esutjss-190	126	3	produce	produce	VERB
esutjss-190	126	4	commodities	commodity	NOUN
esutjss-190	126	5	differ	differ	VERB
esutjss-190	126	6	from	from	ADP
esutjss-190	126	7	those	those	PRON
esutjss-190	126	8	that	that	PRON
esutjss-190	126	9	provide	provide	VERB
esutjss-190	126	10	services	service	NOUN
esutjss-190	126	11	,	,	PUNCT
esutjss-190	126	12	and	and	CCONJ
esutjss-190	126	13	it	it	PRON
esutjss-190	126	14	may	may	AUX
esutjss-190	126	15	not	not	PART
esutjss-190	126	16	be	be	AUX
esutjss-190	126	17	possible	possible	ADJ
esutjss-190	126	18	to	to	PART
esutjss-190	126	19	apply	apply	VERB
esutjss-190	126	20	the	the	DET
esutjss-190	126	21	same	same	ADJ
esutjss-190	126	22	human	human	ADJ
esutjss-190	126	23	capital	capital	NOUN
esutjss-190	126	24	accounting	accounting	NOUN
esutjss-190	126	25	methodologies	methodology	NOUN
esutjss-190	126	26	to	to	ADP
esutjss-190	126	27	both	both	PRON
esutjss-190	126	28	.	.	PUNCT
esutjss-190	127	1	for	for	ADP
esutjss-190	127	2	example	example	NOUN
esutjss-190	127	3	,	,	PUNCT
esutjss-190	127	4	in	in	ADP
esutjss-190	127	5	an	an	DET
esutjss-190	127	6	auditing	auditing	NOUN
esutjss-190	127	7	firm	firm	NOUN
esutjss-190	127	8	,	,	PUNCT
esutjss-190	127	9	a	a	DET
esutjss-190	127	10	member	member	NOUN
esutjss-190	127	11	of	of	ADP
esutjss-190	127	12	staff	staff	NOUN
esutjss-190	127	13	may	may	AUX
esutjss-190	127	14	be	be	AUX
esutjss-190	127	15	measured	measure	VERB
esutjss-190	127	16	by	by	ADP
esutjss-190	127	17	the	the	DET
esutjss-190	127	18	number	number	NOUN
esutjss-190	127	19	of	of	ADP
esutjss-190	127	20	invoices	invoice	NOUN
esutjss-190	127	21	generated	generate	VERB
esutjss-190	127	22	in	in	ADP
esutjss-190	127	23	a	a	DET
esutjss-190	127	24	month	month	NOUN
esutjss-190	127	25	,	,	PUNCT
esutjss-190	127	26	however	however	ADV
esutjss-190	127	27	in	in	ADP
esutjss-190	127	28	a	a	DET
esutjss-190	127	29	manufacturing	manufacturing	NOUN
esutjss-190	127	30	industry	industry	NOUN
esutjss-190	127	31	,	,	PUNCT
esutjss-190	127	32	an	an	DET
esutjss-190	127	33	79	79	NUM
esutjss-190	127	34	employee	employee	NOUN
esutjss-190	127	35	can	can	AUX
esutjss-190	127	36	not	not	PART
esutjss-190	127	37	be	be	AUX
esutjss-190	127	38	directly	directly	ADV
esutjss-190	127	39	identified	identify	VERB
esutjss-190	127	40	with	with	ADP
esutjss-190	127	41	the	the	DET
esutjss-190	127	42	finished	finished	ADJ
esutjss-190	127	43	product	product	NOUN
esutjss-190	127	44	because	because	SCONJ
esutjss-190	127	45	such	such	ADJ
esutjss-190	127	46	items	item	NOUN
esutjss-190	127	47	travel	travel	VERB
esutjss-190	127	48	through	through	ADP
esutjss-190	127	49	numerous	numerous	ADJ
esutjss-190	127	50	hands	hand	NOUN
esutjss-190	127	51	and	and	CCONJ
esutjss-190	127	52	units	unit	NOUN
esutjss-190	127	53	.	.	PUNCT
esutjss-190	128	1	there	there	PRON
esutjss-190	128	2	is	be	VERB
esutjss-190	128	3	also	also	ADV
esutjss-190	128	4	concern	concern	NOUN
esutjss-190	128	5	that	that	SCONJ
esutjss-190	128	6	human	human	ADJ
esutjss-190	128	7	capital	capital	NOUN
esutjss-190	128	8	accounting	accounting	NOUN
esutjss-190	128	9	could	could	AUX
esutjss-190	128	10	be	be	AUX
esutjss-190	128	11	utilized	utilize	VERB
esutjss-190	128	12	by	by	ADP
esutjss-190	128	13	management	management	NOUN
esutjss-190	128	14	to	to	PART
esutjss-190	128	15	skew	skew	VERB
esutjss-190	128	16	financial	financial	ADJ
esutjss-190	128	17	results	result	NOUN
esutjss-190	128	18	.	.	PUNCT
esutjss-190	129	1	with	with	ADP
esutjss-190	129	2	the	the	DET
esutjss-190	129	3	failure	failure	NOUN
esutjss-190	129	4	of	of	ADP
esutjss-190	129	5	enron	enron	PROPN
esutjss-190	129	6	,	,	PUNCT
esutjss-190	129	7	worldcom	worldcom	PROPN
esutjss-190	129	8	,	,	PUNCT
esutjss-190	129	9	and	and	CCONJ
esutjss-190	129	10	many	many	ADJ
esutjss-190	129	11	other	other	ADJ
esutjss-190	129	12	companies	company	NOUN
esutjss-190	129	13	as	as	ADP
esutjss-190	129	14	a	a	DET
esutjss-190	129	15	result	result	NOUN
esutjss-190	129	16	of	of	ADP
esutjss-190	129	17	so	so	ADV
esutjss-190	129	18	-	-	PUNCT
esutjss-190	129	19	called	call	VERB
esutjss-190	129	20	creative	creative	ADJ
esutjss-190	129	21	accounting	accounting	NOUN
esutjss-190	129	22	,	,	PUNCT
esutjss-190	129	23	many	many	ADJ
esutjss-190	129	24	believe	believe	VERB
esutjss-190	129	25	that	that	SCONJ
esutjss-190	129	26	human	human	ADJ
esutjss-190	129	27	capital	capital	NOUN
esutjss-190	129	28	accounting	accounting	NOUN
esutjss-190	129	29	will	will	AUX
esutjss-190	129	30	provide	provide	VERB
esutjss-190	129	31	management	management	NOUN
esutjss-190	129	32	with	with	ADP
esutjss-190	129	33	an	an	DET
esutjss-190	129	34	avenue	avenue	NOUN
esutjss-190	129	35	to	to	PART
esutjss-190	129	36	falsify	falsify	VERB
esutjss-190	129	37	financial	financial	ADJ
esutjss-190	129	38	statements	statement	NOUN
esutjss-190	129	39	.	.	PUNCT
esutjss-190	130	1	assigning	assign	VERB
esutjss-190	130	2	value	value	NOUN
esutjss-190	130	3	to	to	ADP
esutjss-190	130	4	employees	employee	NOUN
esutjss-190	130	5	may	may	AUX
esutjss-190	130	6	become	become	VERB
esutjss-190	130	7	a	a	DET
esutjss-190	130	8	poor	poor	ADJ
esutjss-190	130	9	motivator	motivator	NOUN
esutjss-190	130	10	for	for	ADP
esutjss-190	130	11	those	those	PRON
esutjss-190	130	12	who	who	PRON
esutjss-190	130	13	place	place	VERB
esutjss-190	130	14	a	a	DET
esutjss-190	130	15	higher	high	ADJ
esutjss-190	130	16	value	value	NOUN
esutjss-190	130	17	on	on	ADP
esutjss-190	130	18	their	their	PRON
esutjss-190	130	19	jobs	job	NOUN
esutjss-190	130	20	than	than	SCONJ
esutjss-190	130	21	management	management	NOUN
esutjss-190	130	22	does	do	VERB
esutjss-190	130	23	(	(	PUNCT
esutjss-190	130	24	gebauer	gebauer	NOUN
esutjss-190	130	25	,	,	PUNCT
esutjss-190	130	26	2023	2023	NUM
esutjss-190	130	27	)	)	PUNCT
esutjss-190	130	28	.	.	PUNCT
esutjss-190	131	1	some	some	DET
esutjss-190	131	2	e.g	e.g	PROPN
esutjss-190	131	3	(	(	PUNCT
esutjss-190	131	4	oluwatoyin	oluwatoyin	NOUN
esutjss-190	131	5	,	,	PUNCT
esutjss-190	131	6	2014	2014	NUM
esutjss-190	131	7	;	;	PUNCT
esutjss-190	131	8	roslender	roslender	NOUN
esutjss-190	131	9	,	,	PUNCT
esutjss-190	131	10	2004	2004	NUM
esutjss-190	131	11	)	)	PUNCT
esutjss-190	131	12	also	also	ADV
esutjss-190	131	13	criticize	criticize	VERB
esutjss-190	131	14	strongly	strongly	ADV
esutjss-190	131	15	the	the	DET
esutjss-190	131	16	documentation	documentation	NOUN
esutjss-190	131	17	of	of	ADP
esutjss-190	131	18	people	people	NOUN
esutjss-190	131	19	as	as	ADP
esutjss-190	131	20	book	book	NOUN
esutjss-190	131	21	assets	asset	NOUN
esutjss-190	131	22	.	.	PUNCT
esutjss-190	132	1	their	their	PRON
esutjss-190	132	2	argument	argument	NOUN
esutjss-190	132	3	is	be	AUX
esutjss-190	132	4	that	that	SCONJ
esutjss-190	132	5	it	it	PRON
esutjss-190	132	6	presents	present	VERB
esutjss-190	132	7	employees	employee	NOUN
esutjss-190	132	8	as	as	ADP
esutjss-190	132	9	property	property	NOUN
esutjss-190	132	10	of	of	ADP
esutjss-190	132	11	an	an	DET
esutjss-190	132	12	organization	organization	NOUN
esutjss-190	132	13	.	.	PUNCT
esutjss-190	133	1	evaluation	evaluation	NOUN
esutjss-190	133	2	in	in	ADP
esutjss-190	133	3	human	human	ADJ
esutjss-190	133	4	resource	resource	NOUN
esutjss-190	133	5	accounting	accounting	NOUN
esutjss-190	133	6	requires	require	VERB
esutjss-190	133	7	a	a	DET
esutjss-190	133	8	lot	lot	NOUN
esutjss-190	133	9	of	of	ADP
esutjss-190	133	10	estimations	estimation	NOUN
esutjss-190	133	11	of	of	ADP
esutjss-190	133	12	data	datum	NOUN
esutjss-190	133	13	which	which	PRON
esutjss-190	133	14	is	be	AUX
esutjss-190	133	15	susceptible	susceptible	ADJ
esutjss-190	133	16	to	to	ADP
esutjss-190	133	17	manipulation	manipulation	NOUN
esutjss-190	133	18	.	.	PUNCT
esutjss-190	134	1	management	management	NOUN
esutjss-190	134	2	could	could	AUX
esutjss-190	134	3	manipulate	manipulate	VERB
esutjss-190	134	4	figures	figure	NOUN
esutjss-190	134	5	to	to	PART
esutjss-190	134	6	suit	suit	VERB
esutjss-190	134	7	its	its	PRON
esutjss-190	134	8	interest	interest	NOUN
esutjss-190	134	9	.	.	PUNCT
esutjss-190	135	1	jasrotia	jasrotia	PROPN
esutjss-190	135	2	(	(	PUNCT
esutjss-190	135	3	2004	2004	NUM
esutjss-190	135	4	)	)	PUNCT
esutjss-190	135	5	also	also	ADV
esutjss-190	135	6	examined	examine	VERB
esutjss-190	135	7	trends	trend	NOUN
esutjss-190	135	8	in	in	ADP
esutjss-190	135	9	the	the	DET
esutjss-190	135	10	field	field	NOUN
esutjss-190	135	11	of	of	ADP
esutjss-190	135	12	human	human	ADJ
esutjss-190	135	13	resource	resource	NOUN
esutjss-190	135	14	accounting	accounting	NOUN
esutjss-190	135	15	and	and	CCONJ
esutjss-190	135	16	identified	identify	VERB
esutjss-190	135	17	certain	certain	ADJ
esutjss-190	135	18	barriers	barrier	NOUN
esutjss-190	135	19	to	to	PART
esutjss-190	135	20	progress	progress	VERB
esutjss-190	135	21	and	and	CCONJ
esutjss-190	135	22	use	use	NOUN
esutjss-190	135	23	of	of	ADP
esutjss-190	135	24	the	the	DET
esutjss-190	135	25	idea	idea	NOUN
esutjss-190	135	26	.	.	PUNCT
esutjss-190	136	1	such	such	ADJ
esutjss-190	136	2	factors	factor	NOUN
esutjss-190	136	3	include	include	VERB
esutjss-190	136	4	a	a	DET
esutjss-190	136	5	low	low	ADJ
esutjss-190	136	6	degree	degree	NOUN
esutjss-190	136	7	of	of	ADP
esutjss-190	136	8	understanding	understanding	NOUN
esutjss-190	136	9	and	and	CCONJ
esutjss-190	136	10	acceptability	acceptability	NOUN
esutjss-190	136	11	of	of	ADP
esutjss-190	136	12	human	human	ADJ
esutjss-190	136	13	resource	resource	NOUN
esutjss-190	136	14	accounting	accounting	NOUN
esutjss-190	136	15	compared	compare	VERB
esutjss-190	136	16	to	to	ADP
esutjss-190	136	17	the	the	DET
esutjss-190	136	18	adoption	adoption	NOUN
esutjss-190	136	19	of	of	ADP
esutjss-190	136	20	international	international	ADJ
esutjss-190	136	21	financial	financial	ADJ
esutjss-190	136	22	reporting	reporting	NOUN
esutjss-190	136	23	standards	standard	NOUN
esutjss-190	136	24	(	(	PUNCT
esutjss-190	136	25	ifrs	ifrs	PROPN
esutjss-190	136	26	)	)	PUNCT
esutjss-190	136	27	.	.	PUNCT
esutjss-190	137	1	ifrs	ifrs	PROPN
esutjss-190	137	2	were	be	AUX
esutjss-190	137	3	adopted	adopt	VERB
esutjss-190	137	4	in	in	ADP
esutjss-190	137	5	nigeria	nigeria	PROPN
esutjss-190	137	6	in	in	ADP
esutjss-190	137	7	2010	2010	NUM
esutjss-190	137	8	.	.	PUNCT
esutjss-190	138	1	managers	manager	NOUN
esutjss-190	138	2	may	may	AUX
esutjss-190	138	3	utilize	utilize	VERB
esutjss-190	138	4	human	human	ADJ
esutjss-190	138	5	resource	resource	NOUN
esutjss-190	138	6	accounting	accounting	NOUN
esutjss-190	138	7	(	(	PUNCT
esutjss-190	138	8	hra	hra	PROPN
esutjss-190	138	9	)	)	PUNCT
esutjss-190	138	10	to	to	PART
esutjss-190	138	11	manipulate	manipulate	VERB
esutjss-190	138	12	employees	employee	NOUN
esutjss-190	138	13	.	.	PUNCT
esutjss-190	139	1	he	he	PRON
esutjss-190	139	2	or	or	CCONJ
esutjss-190	139	3	she	she	PRON
esutjss-190	139	4	may	may	AUX
esutjss-190	139	5	reduce	reduce	VERB
esutjss-190	139	6	the	the	DET
esutjss-190	139	7	value	value	NOUN
esutjss-190	139	8	of	of	ADP
esutjss-190	139	9	an	an	DET
esutjss-190	139	10	employee	employee	NOUN
esutjss-190	139	11	as	as	ADP
esutjss-190	139	12	a	a	DET
esutjss-190	139	13	means	means	NOUN
esutjss-190	139	14	of	of	ADP
esutjss-190	139	15	punishment	punishment	NOUN
esutjss-190	139	16	or	or	CCONJ
esutjss-190	139	17	control	control	NOUN
esutjss-190	139	18	.	.	PUNCT
esutjss-190	140	1	this	this	PRON
esutjss-190	140	2	can	can	AUX
esutjss-190	140	3	be	be	AUX
esutjss-190	140	4	accomplished	accomplish	VERB
esutjss-190	140	5	by	by	ADP
esutjss-190	140	6	adjusting	adjust	VERB
esutjss-190	140	7	variables	variable	NOUN
esutjss-190	140	8	such	such	ADJ
esutjss-190	140	9	as	as	ADP
esutjss-190	140	10	the	the	DET
esutjss-190	140	11	likelihood	likelihood	NOUN
esutjss-190	140	12	of	of	ADP
esutjss-190	140	13	an	an	DET
esutjss-190	140	14	employee	employee	NOUN
esutjss-190	140	15	being	be	AUX
esutjss-190	140	16	promoted	promote	VERB
esutjss-190	140	17	to	to	ADP
esutjss-190	140	18	the	the	DET
esutjss-190	140	19	next	next	ADJ
esutjss-190	140	20	level	level	NOUN
esutjss-190	140	21	,	,	PUNCT
esutjss-190	140	22	future	future	ADJ
esutjss-190	140	23	increments	increment	NOUN
esutjss-190	140	24	,	,	PUNCT
esutjss-190	140	25	and	and	CCONJ
esutjss-190	140	26	so	so	ADV
esutjss-190	140	27	on	on	ADV
esutjss-190	140	28	,	,	PUNCT
esutjss-190	140	29	which	which	PRON
esutjss-190	140	30	determines	determine	VERB
esutjss-190	140	31	the	the	DET
esutjss-190	140	32	worth	worth	NOUN
esutjss-190	140	33	of	of	ADP
esutjss-190	140	34	human	human	ADJ
esutjss-190	140	35	resources	resource	NOUN
esutjss-190	140	36	.	.	PUNCT
esutjss-190	141	1	if	if	SCONJ
esutjss-190	141	2	the	the	DET
esutjss-190	141	3	employee	employee	NOUN
esutjss-190	141	4	's	's	PART
esutjss-190	141	5	value	value	NOUN
esutjss-190	141	6	was	be	AUX
esutjss-190	141	7	known	know	VERB
esutjss-190	141	8	,	,	PUNCT
esutjss-190	141	9	his	his	PRON
esutjss-190	141	10	or	or	CCONJ
esutjss-190	141	11	her	her	PRON
esutjss-190	141	12	bargaining	bargaining	NOUN
esutjss-190	141	13	power	power	NOUN
esutjss-190	141	14	could	could	AUX
esutjss-190	141	15	improve	improve	VERB
esutjss-190	141	16	(	(	PUNCT
esutjss-190	141	17	ratti	ratti	ADJ
esutjss-190	141	18	,	,	PUNCT
esutjss-190	141	19	2012	2012	NUM
esutjss-190	141	20	)	)	PUNCT
esutjss-190	141	21	.	.	PUNCT
esutjss-190	142	1	flamholtz	flamholtz	NOUN
esutjss-190	142	2	(	(	PUNCT
esutjss-190	142	3	1999	1999	NUM
esutjss-190	142	4	)	)	PUNCT
esutjss-190	142	5	clearly	clearly	ADV
esutjss-190	142	6	identifies	identify	VERB
esutjss-190	142	7	the	the	DET
esutjss-190	142	8	key	key	ADJ
esutjss-190	142	9	challenges	challenge	NOUN
esutjss-190	142	10	in	in	ADP
esutjss-190	142	11	the	the	DET
esutjss-190	142	12	field	field	NOUN
esutjss-190	142	13	of	of	ADP
esutjss-190	142	14	human	human	ADJ
esutjss-190	142	15	resource	resource	NOUN
esutjss-190	142	16	accounting	accounting	NOUN
esutjss-190	142	17	as	as	ADP
esutjss-190	142	18	valuation	valuation	NOUN
esutjss-190	142	19	issues	issue	NOUN
esutjss-190	142	20	,	,	PUNCT
esutjss-190	142	21	inherent	inherent	ADJ
esutjss-190	142	22	uncertainty	uncertainty	NOUN
esutjss-190	142	23	about	about	ADP
esutjss-190	142	24	the	the	DET
esutjss-190	142	25	value	value	NOUN
esutjss-190	142	26	to	to	PART
esutjss-190	142	27	be	be	AUX
esutjss-190	142	28	included	include	VERB
esutjss-190	142	29	in	in	ADP
esutjss-190	142	30	the	the	DET
esutjss-190	142	31	financial	financial	ADJ
esutjss-190	142	32	statement	statement	NOUN
esutjss-190	142	33	,	,	PUNCT
esutjss-190	142	34	and	and	CCONJ
esutjss-190	142	35	the	the	DET
esutjss-190	142	36	possibility	possibility	NOUN
esutjss-190	142	37	of	of	ADP
esutjss-190	142	38	fraudulent	fraudulent	ADJ
esutjss-190	142	39	manipulation	manipulation	NOUN
esutjss-190	142	40	.	.	PUNCT
esutjss-190	143	1	sveiby	sveiby	PROPN
esutjss-190	143	2	(	(	PUNCT
esutjss-190	143	3	1997	1997	NUM
esutjss-190	143	4	)	)	PUNCT
esutjss-190	143	5	observed	observe	VERB
esutjss-190	143	6	that	that	SCONJ
esutjss-190	143	7	,	,	PUNCT
esutjss-190	143	8	while	while	SCONJ
esutjss-190	143	9	some	some	DET
esutjss-190	143	10	organizations	organization	NOUN
esutjss-190	143	11	measured	measure	VERB
esutjss-190	143	12	their	their	PRON
esutjss-190	143	13	human	human	ADJ
esutjss-190	143	14	resources	resource	NOUN
esutjss-190	143	15	,	,	PUNCT
esutjss-190	143	16	they	they	PRON
esutjss-190	143	17	did	do	AUX
esutjss-190	143	18	not	not	PART
esutjss-190	143	19	include	include	VERB
esutjss-190	143	20	the	the	DET
esutjss-190	143	21	value	value	NOUN
esutjss-190	143	22	in	in	ADP
esutjss-190	143	23	the	the	DET
esutjss-190	143	24	annual	annual	ADJ
esutjss-190	143	25	report	report	NOUN
esutjss-190	143	26	as	as	ADP
esutjss-190	143	27	assets	asset	NOUN
esutjss-190	143	28	,	,	PUNCT
esutjss-190	143	29	stating	state	VERB
esutjss-190	143	30	that	that	SCONJ
esutjss-190	143	31	such	such	ADJ
esutjss-190	143	32	activity	activity	NOUN
esutjss-190	143	33	is	be	AUX
esutjss-190	143	34	unnecessary	unnecessary	ADJ
esutjss-190	143	35	given	give	VERB
esutjss-190	143	36	the	the	DET
esutjss-190	143	37	existing	exist	VERB
esutjss-190	143	38	accounting	accounting	NOUN
esutjss-190	143	39	concept	concept	NOUN
esutjss-190	143	40	,	,	PUNCT
esutjss-190	143	41	which	which	PRON
esutjss-190	143	42	lacks	lack	VERB
esutjss-190	143	43	a	a	DET
esutjss-190	143	44	model	model	NOUN
esutjss-190	143	45	,	,	PUNCT
esutjss-190	143	46	norms	norm	NOUN
esutjss-190	143	47	,	,	PUNCT
esutjss-190	143	48	and	and	CCONJ
esutjss-190	143	49	laws	law	NOUN
esutjss-190	143	50	for	for	ADP
esutjss-190	143	51	this	this	DET
esutjss-190	143	52	type	type	NOUN
esutjss-190	143	53	of	of	ADP
esutjss-190	143	54	reporting	reporting	NOUN
esutjss-190	143	55	.	.	PUNCT
esutjss-190	144	1	furthermore	furthermore	ADV
esutjss-190	144	2	,	,	PUNCT
esutjss-190	144	3	firms	firm	NOUN
esutjss-190	144	4	are	be	AUX
esutjss-190	144	5	hesitant	hesitant	ADJ
esutjss-190	144	6	to	to	PART
esutjss-190	144	7	disclose	disclose	VERB
esutjss-190	144	8	too	too	ADV
esutjss-190	144	9	much	much	ADJ
esutjss-190	144	10	information	information	NOUN
esutjss-190	144	11	.	.	PUNCT
esutjss-190	145	1	edward	edward	PROPN
esutjss-190	145	2	and	and	CCONJ
esutjss-190	145	3	garyl	garyl	PROPN
esutjss-190	145	4	(	(	PUNCT
esutjss-190	145	5	2001	2001	NUM
esutjss-190	145	6	)	)	PUNCT
esutjss-190	145	7	both	both	PRON
esutjss-190	145	8	recognized	recognize	VERB
esutjss-190	145	9	the	the	DET
esutjss-190	145	10	slow	slow	ADJ
esutjss-190	145	11	evolution	evolution	NOUN
esutjss-190	145	12	of	of	ADP
esutjss-190	145	13	the	the	DET
esutjss-190	145	14	concept	concept	NOUN
esutjss-190	145	15	of	of	ADP
esutjss-190	145	16	documenting	document	VERB
esutjss-190	145	17	human	human	ADJ
esutjss-190	145	18	resource	resource	NOUN
esutjss-190	145	19	worth	worth	ADJ
esutjss-190	145	20	.	.	PUNCT
esutjss-190	146	1	according	accord	VERB
esutjss-190	146	2	to	to	ADP
esutjss-190	146	3	them	they	PRON
esutjss-190	146	4	,	,	PUNCT
esutjss-190	146	5	this	this	PRON
esutjss-190	146	6	is	be	AUX
esutjss-190	146	7	primarily	primarily	ADV
esutjss-190	146	8	due	due	ADJ
esutjss-190	146	9	to	to	ADP
esutjss-190	146	10	the	the	DET
esutjss-190	146	11	lack	lack	NOUN
esutjss-190	146	12	of	of	ADP
esutjss-190	146	13	proved	prove	VERB
esutjss-190	146	14	effectiveness	effectiveness	NOUN
esutjss-190	146	15	in	in	ADP
esutjss-190	146	16	the	the	DET
esutjss-190	146	17	accounting	accounting	NOUN
esutjss-190	146	18	profession	profession	NOUN
esutjss-190	146	19	.	.	PUNCT
esutjss-190	147	1	suggestions	suggestion	NOUN
esutjss-190	147	2	to	to	PART
esutjss-190	147	3	improve	improve	VERB
esutjss-190	147	4	historical	historical	ADJ
esutjss-190	147	5	cost	cost	NOUN
esutjss-190	147	6	method	method	NOUN
esutjss-190	147	7	in	in	ADP
esutjss-190	147	8	hra	hra	PROPN
esutjss-190	147	9	human	human	ADJ
esutjss-190	147	10	resources	resource	NOUN
esutjss-190	147	11	are	be	AUX
esutjss-190	147	12	widely	widely	ADV
esutjss-190	147	13	regarded	regard	VERB
esutjss-190	147	14	as	as	ADP
esutjss-190	147	15	an	an	DET
esutjss-190	147	16	organization	organization	NOUN
esutjss-190	147	17	's	's	PART
esutjss-190	147	18	most	most	ADV
esutjss-190	147	19	significant	significant	ADJ
esutjss-190	147	20	asset	asset	NOUN
esutjss-190	147	21	.	.	PUNCT
esutjss-190	148	1	it	it	PRON
esutjss-190	148	2	is	be	AUX
esutjss-190	148	3	the	the	DET
esutjss-190	148	4	driving	drive	VERB
esutjss-190	148	5	force	force	NOUN
esutjss-190	148	6	behind	behind	ADP
esutjss-190	148	7	the	the	DET
esutjss-190	148	8	creation	creation	NOUN
esutjss-190	148	9	of	of	ADP
esutjss-190	148	10	goods	good	NOUN
esutjss-190	148	11	and	and	CCONJ
esutjss-190	148	12	services	service	NOUN
esutjss-190	148	13	.	.	PUNCT
esutjss-190	149	1	they	they	PRON
esutjss-190	149	2	also	also	ADV
esutjss-190	149	3	have	have	VERB
esutjss-190	149	4	a	a	DET
esutjss-190	149	5	huge	huge	ADJ
esutjss-190	149	6	impact	impact	NOUN
esutjss-190	149	7	on	on	ADP
esutjss-190	149	8	the	the	DET
esutjss-190	149	9	performance	performance	NOUN
esutjss-190	149	10	of	of	ADP
esutjss-190	149	11	every	every	DET
esutjss-190	149	12	organization	organization	NOUN
esutjss-190	149	13	.	.	PUNCT
esutjss-190	150	1	however	however	ADV
esutjss-190	150	2	,	,	PUNCT
esutjss-190	150	3	its	its	PRON
esutjss-190	150	4	inclusion	inclusion	NOUN
esutjss-190	150	5	in	in	ADP
esutjss-190	150	6	corporations	corporation	NOUN
esutjss-190	150	7	'	'	PART
esutjss-190	150	8	financial	financial	ADJ
esutjss-190	150	9	statements	statement	NOUN
esutjss-190	150	10	has	have	AUX
esutjss-190	150	11	been	be	AUX
esutjss-190	150	12	harshly	harshly	ADV
esutjss-190	150	13	criticized	criticize	VERB
esutjss-190	150	14	in	in	ADP
esutjss-190	150	15	several	several	ADJ
esutjss-190	150	16	places	place	NOUN
esutjss-190	150	17	.	.	PUNCT
esutjss-190	151	1	it	it	PRON
esutjss-190	151	2	is	be	AUX
esutjss-190	151	3	interesting	interesting	ADJ
esutjss-190	151	4	to	to	PART
esutjss-190	151	5	note	note	VERB
esutjss-190	151	6	that	that	SCONJ
esutjss-190	151	7	all	all	DET
esutjss-190	151	8	valuation	valuation	NOUN
esutjss-190	151	9	methods	method	NOUN
esutjss-190	151	10	have	have	VERB
esutjss-190	151	11	certain	certain	ADJ
esutjss-190	151	12	disadvantages	disadvantage	NOUN
esutjss-190	151	13	or	or	CCONJ
esutjss-190	151	14	limitations	limitation	NOUN
esutjss-190	151	15	,	,	PUNCT
esutjss-190	151	16	coupled	couple	VERB
esutjss-190	151	17	with	with	ADP
esutjss-190	151	18	the	the	DET
esutjss-190	151	19	fact	fact	NOUN
esutjss-190	151	20	that	that	SCONJ
esutjss-190	151	21	it	it	PRON
esutjss-190	151	22	is	be	AUX
esutjss-190	151	23	argued	argue	VERB
esutjss-190	151	24	that	that	SCONJ
esutjss-190	151	25	human	human	ADJ
esutjss-190	151	26	capital	capital	NOUN
esutjss-190	151	27	accounting	accounting	NOUN
esutjss-190	151	28	may	may	AUX
esutjss-190	151	29	be	be	AUX
esutjss-190	151	30	used	use	VERB
esutjss-190	151	31	by	by	ADP
esutjss-190	151	32	management	management	NOUN
esutjss-190	151	33	to	to	PART
esutjss-190	151	34	manipulate	manipulate	VERB
esutjss-190	151	35	financial	financial	ADJ
esutjss-190	151	36	statements	statement	NOUN
esutjss-190	151	37	or	or	CCONJ
esutjss-190	151	38	employees	employee	NOUN
esutjss-190	151	39	.	.	PUNCT
esutjss-190	152	1	however	however	ADV
esutjss-190	152	2	,	,	PUNCT
esutjss-190	152	3	applying	apply	VERB
esutjss-190	152	4	the	the	DET
esutjss-190	152	5	historical	historical	ADJ
esutjss-190	152	6	cost	cost	NOUN
esutjss-190	152	7	method	method	NOUN
esutjss-190	152	8	in	in	ADP
esutjss-190	152	9	the	the	DET
esutjss-190	152	10	valuation	valuation	NOUN
esutjss-190	152	11	of	of	ADP
esutjss-190	152	12	human	human	ADJ
esutjss-190	152	13	resource	resource	NOUN
esutjss-190	152	14	accounting	accounting	NOUN
esutjss-190	152	15	can	can	AUX
esutjss-190	152	16	be	be	AUX
esutjss-190	152	17	a	a	DET
esutjss-190	152	18	plus	plus	NOUN
esutjss-190	152	19	for	for	ADP
esutjss-190	152	20	the	the	DET
esutjss-190	152	21	organization	organization	NOUN
esutjss-190	152	22	and	and	CCONJ
esutjss-190	152	23	its	its	PRON
esutjss-190	152	24	stakeholders	stakeholder	NOUN
esutjss-190	152	25	.	.	PUNCT
esutjss-190	153	1	to	to	ADP
esutjss-190	153	2	this	this	DET
esutjss-190	153	3	end	end	NOUN
esutjss-190	153	4	,	,	PUNCT
esutjss-190	153	5	we	we	PRON
esutjss-190	153	6	are	be	AUX
esutjss-190	153	7	of	of	ADP
esutjss-190	153	8	the	the	DET
esutjss-190	153	9	opinion	opinion	NOUN
esutjss-190	153	10	that	that	SCONJ
esutjss-190	153	11	human	human	ADJ
esutjss-190	153	12	resources	resource	NOUN
esutjss-190	153	13	should	should	AUX
esutjss-190	153	14	be	be	AUX
esutjss-190	153	15	capitalized	capitalize	VERB
esutjss-190	153	16	rather	rather	ADV
esutjss-190	153	17	than	than	ADP
esutjss-190	153	18	expensed	expense	VERB
esutjss-190	153	19	on	on	ADP
esutjss-190	153	20	the	the	DET
esutjss-190	153	21	financial	financial	ADJ
esutjss-190	153	22	statement	statement	NOUN
esutjss-190	153	23	and	and	CCONJ
esutjss-190	153	24	that	that	SCONJ
esutjss-190	153	25	historical	historical	ADJ
esutjss-190	153	26	cost	cost	NOUN
esutjss-190	153	27	method	method	NOUN
esutjss-190	153	28	in	in	ADP
esutjss-190	153	29	human	human	ADJ
esutjss-190	153	30	resource	resource	NOUN
esutjss-190	153	31	accounting	accounting	NOUN
esutjss-190	153	32	should	should	AUX
esutjss-190	153	33	be	be	AUX
esutjss-190	153	34	adopted	adopt	VERB
esutjss-190	153	35	by	by	ADP
esutjss-190	153	36	corporate	corporate	ADJ
esutjss-190	153	37	organizations	organization	NOUN
esutjss-190	153	38	,	,	PUNCT
esutjss-190	153	39	considering	consider	VERB
esutjss-190	153	40	the	the	DET
esutjss-190	153	41	enormous	enormous	ADJ
esutjss-190	153	42	benefit	benefit	NOUN
esutjss-190	153	43	it	it	PRON
esutjss-190	153	44	will	will	AUX
esutjss-190	153	45	accrue	accrue	VERB
esutjss-190	153	46	to	to	ADP
esutjss-190	153	47	an	an	DET
esutjss-190	153	48	organization	organization	NOUN
esutjss-190	153	49	.	.	PUNCT
esutjss-190	154	1	80	80	NUM
esutjss-190	154	2	we	we	PRON
esutjss-190	154	3	further	far	ADV
esutjss-190	154	4	suggest	suggest	VERB
esutjss-190	154	5	that	that	SCONJ
esutjss-190	154	6	management	management	NOUN
esutjss-190	154	7	should	should	AUX
esutjss-190	154	8	apply	apply	VERB
esutjss-190	154	9	historical	historical	ADJ
esutjss-190	154	10	cost	cost	NOUN
esutjss-190	154	11	method	method	NOUN
esutjss-190	154	12	in	in	ADP
esutjss-190	154	13	human	human	ADJ
esutjss-190	154	14	resource	resource	NOUN
esutjss-190	154	15	accounting	accounting	NOUN
esutjss-190	154	16	as	as	SCONJ
esutjss-190	154	17	this	this	PRON
esutjss-190	154	18	is	be	AUX
esutjss-190	154	19	already	already	ADV
esutjss-190	154	20	used	use	VERB
esutjss-190	154	21	in	in	ADP
esutjss-190	154	22	the	the	DET
esutjss-190	154	23	statement	statement	NOUN
esutjss-190	154	24	of	of	ADP
esutjss-190	154	25	profit	profit	NOUN
esutjss-190	154	26	or	or	CCONJ
esutjss-190	154	27	loss	loss	NOUN
esutjss-190	154	28	and	and	CCONJ
esutjss-190	154	29	other	other	ADJ
esutjss-190	154	30	income	income	NOUN
esutjss-190	154	31	statements	statement	NOUN
esutjss-190	154	32	and	and	CCONJ
esutjss-190	154	33	to	to	PART
esutjss-190	154	34	consult	consult	VERB
esutjss-190	154	35	hra	hra	PROPN
esutjss-190	154	36	specialist	specialist	NOUN
esutjss-190	154	37	to	to	PART
esutjss-190	154	38	coordinate	coordinate	VERB
esutjss-190	154	39	the	the	DET
esutjss-190	154	40	whole	whole	ADJ
esutjss-190	154	41	process	process	NOUN
esutjss-190	154	42	and	and	CCONJ
esutjss-190	154	43	model	model	NOUN
esutjss-190	154	44	for	for	ADP
esutjss-190	154	45	human	human	ADJ
esutjss-190	154	46	resource	resource	NOUN
esutjss-190	154	47	accounting	accounting	NOUN
esutjss-190	154	48	measurement	measurement	NOUN
esutjss-190	154	49	in	in	ADP
esutjss-190	154	50	the	the	DET
esutjss-190	154	51	organization	organization	NOUN
esutjss-190	154	52	also	also	ADV
esutjss-190	154	53	a	a	DET
esutjss-190	154	54	follow	follow	NOUN
esutjss-190	154	55	up	up	ADP
esutjss-190	154	56	staff	staff	NOUN
esutjss-190	154	57	should	should	AUX
esutjss-190	154	58	continue	continue	VERB
esutjss-190	154	59	the	the	DET
esutjss-190	154	60	process	process	NOUN
esutjss-190	154	61	and	and	CCONJ
esutjss-190	154	62	provide	provide	VERB
esutjss-190	154	63	a	a	DET
esutjss-190	154	64	proper	proper	ADJ
esutjss-190	154	65	auditing	auditing	NOUN
esutjss-190	154	66	to	to	PART
esutjss-190	154	67	avoid	avoid	VERB
esutjss-190	154	68	manipulation	manipulation	NOUN
esutjss-190	154	69	.	.	PUNCT
esutjss-190	155	1	financial	financial	ADJ
esutjss-190	155	2	reporting	reporting	NOUN
esutjss-190	155	3	council	council	PROPN
esutjss-190	155	4	of	of	ADP
esutjss-190	155	5	nigeria	nigeria	PROPN
esutjss-190	155	6	(	(	PUNCT
esutjss-190	155	7	frcn	frcn	PROPN
esutjss-190	155	8	)	)	PUNCT
esutjss-190	155	9	and	and	CCONJ
esutjss-190	155	10	other	other	ADJ
esutjss-190	155	11	relevant	relevant	ADJ
esutjss-190	155	12	agencies	agency	NOUN
esutjss-190	155	13	should	should	AUX
esutjss-190	155	14	consider	consider	VERB
esutjss-190	155	15	the	the	DET
esutjss-190	155	16	possibility	possibility	NOUN
esutjss-190	155	17	of	of	ADP
esutjss-190	155	18	an	an	DET
esutjss-190	155	19	accounting	accounting	NOUN
esutjss-190	155	20	standard	standard	NOUN
esutjss-190	155	21	for	for	ADP
esutjss-190	155	22	human	human	ADJ
esutjss-190	155	23	resource	resource	NOUN
esutjss-190	155	24	accounting	accounting	NOUN
esutjss-190	155	25	measurement	measurement	NOUN
esutjss-190	155	26	and	and	CCONJ
esutjss-190	155	27	valuation	valuation	NOUN
esutjss-190	155	28	.	.	PUNCT
esutjss-190	156	1	this	this	PRON
esutjss-190	156	2	will	will	AUX
esutjss-190	156	3	enhance	enhance	VERB
esutjss-190	156	4	valuation	valuation	NOUN
esutjss-190	156	5	of	of	ADP
esutjss-190	156	6	human	human	ADJ
esutjss-190	156	7	capital	capital	NOUN
esutjss-190	156	8	,	,	PUNCT
esutjss-190	156	9	ensure	ensure	VERB
esutjss-190	156	10	a	a	DET
esutjss-190	156	11	higher	high	ADJ
esutjss-190	156	12	degree	degree	NOUN
esutjss-190	156	13	of	of	ADP
esutjss-190	156	14	utility	utility	NOUN
esutjss-190	156	15	to	to	ADP
esutjss-190	156	16	stakeholders	stakeholder	NOUN
esutjss-190	156	17	,	,	PUNCT
esutjss-190	156	18	uniformity	uniformity	NOUN
esutjss-190	156	19	in	in	ADP
esutjss-190	156	20	disclosures	disclosure	NOUN
esutjss-190	156	21	and	and	CCONJ
esutjss-190	156	22	allow	allow	VERB
esutjss-190	156	23	a	a	DET
esutjss-190	156	24	reliable	reliable	ADJ
esutjss-190	156	25	comparison	comparison	NOUN
esutjss-190	156	26	of	of	ADP
esutjss-190	156	27	human	human	ADJ
esutjss-190	156	28	capital	capital	NOUN
esutjss-190	156	29	values	value	NOUN
esutjss-190	156	30	.	.	PUNCT
esutjss-190	157	1	the	the	DET
esutjss-190	157	2	historical	historical	ADJ
esutjss-190	157	3	cost	cost	NOUN
esutjss-190	157	4	method	method	NOUN
esutjss-190	157	5	in	in	ADP
esutjss-190	157	6	human	human	ADJ
esutjss-190	157	7	resource	resource	NOUN
esutjss-190	157	8	accounting	accounting	NOUN
esutjss-190	157	9	should	should	AUX
esutjss-190	157	10	be	be	AUX
esutjss-190	157	11	adopted	adopt	VERB
esutjss-190	157	12	by	by	ADP
esutjss-190	157	13	organizations	organization	NOUN
esutjss-190	157	14	as	as	SCONJ
esutjss-190	157	15	this	this	PRON
esutjss-190	157	16	is	be	AUX
esutjss-190	157	17	already	already	ADV
esutjss-190	157	18	used	use	VERB
esutjss-190	157	19	in	in	ADP
esutjss-190	157	20	the	the	DET
esutjss-190	157	21	statement	statement	NOUN
esutjss-190	157	22	of	of	ADP
esutjss-190	157	23	profit	profit	NOUN
esutjss-190	157	24	or	or	CCONJ
esutjss-190	157	25	loss	loss	NOUN
esutjss-190	157	26	and	and	CCONJ
esutjss-190	157	27	other	other	ADJ
esutjss-190	157	28	income	income	NOUN
esutjss-190	157	29	statement	statement	NOUN
esutjss-190	157	30	as	as	SCONJ
esutjss-190	157	31	it	it	PRON
esutjss-190	157	32	aligns	align	VERB
esutjss-190	157	33	with	with	ADP
esutjss-190	157	34	the	the	DET
esutjss-190	157	35	historical	historical	ADJ
esutjss-190	157	36	cost	cost	NOUN
esutjss-190	157	37	nature	nature	NOUN
esutjss-190	157	38	of	of	ADP
esutjss-190	157	39	the	the	DET
esutjss-190	157	40	financial	financial	ADJ
esutjss-190	157	41	report	report	NOUN
esutjss-190	157	42	.	.	PUNCT
esutjss-190	158	1	conclusion	conclusion	NOUN
esutjss-190	158	2	this	this	DET
esutjss-190	158	3	paper	paper	NOUN
esutjss-190	158	4	examined	examine	VERB
esutjss-190	158	5	the	the	DET
esutjss-190	158	6	historical	historical	ADJ
esutjss-190	158	7	cost	cost	NOUN
esutjss-190	158	8	method	method	NOUN
esutjss-190	158	9	in	in	ADP
esutjss-190	158	10	human	human	ADJ
esutjss-190	158	11	resource	resource	NOUN
esutjss-190	158	12	accounting	accounting	NOUN
esutjss-190	158	13	.	.	PUNCT
esutjss-190	159	1	in	in	ADP
esutjss-190	159	2	achieving	achieve	VERB
esutjss-190	159	3	this	this	DET
esutjss-190	159	4	objective	objective	NOUN
esutjss-190	159	5	,	,	PUNCT
esutjss-190	159	6	a	a	DET
esutjss-190	159	7	library	library	NOUN
esutjss-190	159	8	approach	approach	NOUN
esutjss-190	159	9	was	be	AUX
esutjss-190	159	10	adopted	adopt	VERB
esutjss-190	159	11	to	to	PART
esutjss-190	159	12	review	review	VERB
esutjss-190	159	13	prior	prior	ADJ
esutjss-190	159	14	investigation	investigation	NOUN
esutjss-190	159	15	.	.	PUNCT
esutjss-190	160	1	in	in	ADP
esutjss-190	160	2	the	the	DET
esutjss-190	160	3	cause	cause	NOUN
esutjss-190	160	4	of	of	ADP
esutjss-190	160	5	the	the	DET
esutjss-190	160	6	review	review	NOUN
esutjss-190	160	7	,	,	PUNCT
esutjss-190	160	8	it	it	PRON
esutjss-190	160	9	was	be	AUX
esutjss-190	160	10	observed	observe	VERB
esutjss-190	160	11	that	that	SCONJ
esutjss-190	160	12	historical	historical	ADJ
esutjss-190	160	13	cost	cost	NOUN
esutjss-190	160	14	method	method	NOUN
esutjss-190	160	15	could	could	AUX
esutjss-190	160	16	be	be	AUX
esutjss-190	160	17	adopted	adopt	VERB
esutjss-190	160	18	in	in	ADP
esutjss-190	160	19	the	the	DET
esutjss-190	160	20	valuation	valuation	NOUN
esutjss-190	160	21	of	of	ADP
esutjss-190	160	22	human	human	ADJ
esutjss-190	160	23	resource	resource	NOUN
esutjss-190	160	24	.	.	PUNCT
esutjss-190	161	1	this	this	PRON
esutjss-190	161	2	is	be	AUX
esutjss-190	161	3	because	because	SCONJ
esutjss-190	161	4	human	human	ADJ
esutjss-190	161	5	resources	resource	NOUN
esutjss-190	161	6	is	be	AUX
esutjss-190	161	7	found	find	VERB
esutjss-190	161	8	to	to	PART
esutjss-190	161	9	be	be	AUX
esutjss-190	161	10	the	the	DET
esutjss-190	161	11	most	most	ADV
esutjss-190	161	12	valuable	valuable	ADJ
esutjss-190	161	13	asset	asset	NOUN
esutjss-190	161	14	an	an	DET
esutjss-190	161	15	organization	organization	NOUN
esutjss-190	161	16	can	can	AUX
esutjss-190	161	17	possess	possess	VERB
esutjss-190	161	18	.	.	PUNCT
esutjss-190	162	1	such	such	ADJ
esutjss-190	162	2	vital	vital	ADJ
esutjss-190	162	3	resource	resource	NOUN
esutjss-190	162	4	with	with	ADP
esutjss-190	162	5	huge	huge	ADJ
esutjss-190	162	6	capacity	capacity	NOUN
esutjss-190	162	7	to	to	PART
esutjss-190	162	8	generate	generate	VERB
esutjss-190	162	9	future	future	ADJ
esutjss-190	162	10	stream	stream	NOUN
esutjss-190	162	11	of	of	ADP
esutjss-190	162	12	incomes	income	NOUN
esutjss-190	162	13	should	should	AUX
esutjss-190	162	14	be	be	AUX
esutjss-190	162	15	treated	treat	VERB
esutjss-190	162	16	as	as	ADP
esutjss-190	162	17	an	an	DET
esutjss-190	162	18	intangible	intangible	ADJ
esutjss-190	162	19	asset	asset	NOUN
esutjss-190	162	20	rather	rather	ADV
esutjss-190	162	21	than	than	ADP
esutjss-190	162	22	expensed	expense	VERB
esutjss-190	162	23	in	in	ADP
esutjss-190	162	24	the	the	DET
esutjss-190	162	25	statement	statement	NOUN
esutjss-190	162	26	of	of	ADP
esutjss-190	162	27	comprehensive	comprehensive	ADJ
esutjss-190	162	28	income	income	NOUN
esutjss-190	162	29	.	.	PUNCT
esutjss-190	163	1	for	for	ADP
esutjss-190	163	2	the	the	DET
esutjss-190	163	3	fact	fact	NOUN
esutjss-190	163	4	that	that	SCONJ
esutjss-190	163	5	the	the	DET
esutjss-190	163	6	human	human	ADJ
esutjss-190	163	7	resource	resource	NOUN
esutjss-190	163	8	is	be	AUX
esutjss-190	163	9	fundamental	fundamental	ADJ
esutjss-190	163	10	to	to	ADP
esutjss-190	163	11	the	the	DET
esutjss-190	163	12	value	value	NOUN
esutjss-190	163	13	creation	creation	NOUN
esutjss-190	163	14	process	process	NOUN
esutjss-190	163	15	and	and	CCONJ
esutjss-190	163	16	a	a	DET
esutjss-190	163	17	source	source	NOUN
esutjss-190	163	18	of	of	ADP
esutjss-190	163	19	sustainable	sustainable	ADJ
esutjss-190	163	20	competitive	competitive	ADJ
esutjss-190	163	21	advantage	advantage	NOUN
esutjss-190	163	22	the	the	DET
esutjss-190	163	23	accounting	accounting	NOUN
esutjss-190	163	24	bodies	body	NOUN
esutjss-190	163	25	should	should	AUX
esutjss-190	163	26	develop	develop	VERB
esutjss-190	163	27	a	a	DET
esutjss-190	163	28	generally	generally	ADV
esutjss-190	163	29	accepted	accept	VERB
esutjss-190	163	30	basis	basis	NOUN
esutjss-190	163	31	for	for	ADP
esutjss-190	163	32	valuation	valuation	NOUN
esutjss-190	163	33	,	,	PUNCT
esutjss-190	163	34	recording	recording	NOUN
esutjss-190	163	35	and	and	CCONJ
esutjss-190	163	36	disclosure	disclosure	NOUN
esutjss-190	163	37	of	of	ADP
esutjss-190	163	38	human	human	ADJ
esutjss-190	163	39	resources	resource	NOUN
esutjss-190	163	40	accounting	accounting	NOUN
esutjss-190	163	41	information	information	NOUN
esutjss-190	163	42	in	in	ADP
esutjss-190	163	43	the	the	DET
esutjss-190	163	44	financial	financial	ADJ
esutjss-190	163	45	statements	statement	NOUN
esutjss-190	163	46	of	of	ADP
esutjss-190	163	47	an	an	DET
esutjss-190	163	48	organization	organization	NOUN
esutjss-190	163	49	and	and	CCONJ
esutjss-190	163	50	that	that	SCONJ
esutjss-190	163	51	there	there	PRON
esutjss-190	163	52	is	be	VERB
esutjss-190	163	53	a	a	DET
esutjss-190	163	54	great	great	ADJ
esutjss-190	163	55	need	need	NOUN
esutjss-190	163	56	for	for	ADP
esutjss-190	163	57	evolving	evolve	VERB
esutjss-190	163	58	a	a	DET
esutjss-190	163	59	system	system	NOUN
esutjss-190	163	60	of	of	ADP
esutjss-190	163	61	accounting	account	VERB
esutjss-190	163	62	for	for	ADP
esutjss-190	163	63	human	human	ADJ
esutjss-190	163	64	resource	resource	NOUN
esutjss-190	163	65	that	that	PRON
esutjss-190	163	66	is	be	AUX
esutjss-190	163	67	acceptable	acceptable	ADJ
esutjss-190	163	68	to	to	ADP
esutjss-190	163	69	professional	professional	ADJ
esutjss-190	163	70	accountants	accountant	NOUN
esutjss-190	163	71	,	,	PUNCT
esutjss-190	163	72	managers	manager	NOUN
esutjss-190	163	73	and	and	CCONJ
esutjss-190	163	74	other	other	ADJ
esutjss-190	163	75	stakeholders	stakeholder	NOUN
esutjss-190	163	76	.	.	PUNCT
esutjss-190	164	1	references	reference	NOUN
esutjss-190	164	2	akinsoyinu	akinsoyinu	PROPN
esutjss-190	164	3	,	,	PUNCT
esutjss-190	164	4	a.b	a.b	PROPN
esutjss-190	164	5	.	.	PROPN
esutjss-190	164	6	(	(	PUNCT
esutjss-190	164	7	1992	1992	NUM
esutjss-190	164	8	)	)	PUNCT
esutjss-190	164	9	.	.	PUNCT
esutjss-190	165	1	human	human	ADJ
esutjss-190	165	2	resource	resource	NOUN
esutjss-190	165	3	accounting	accounting	NOUN
esutjss-190	165	4	:	:	PUNCT
esutjss-190	165	5	the	the	DET
esutjss-190	165	6	myth	myth	NOUN
esutjss-190	165	7	and	and	CCONJ
esutjss-190	165	8	reality	reality	NOUN
esutjss-190	165	9	.	.	PUNCT
esutjss-190	166	1	the	the	DET
esutjss-190	166	2	nigerian	nigerian	ADJ
esutjss-190	166	3	accountant	accountant	NOUN
esutjss-190	166	4	,	,	PUNCT
esutjss-190	166	5	april	april	PROPN
esutjss-190	166	6	/	/	SYM
esutjss-190	166	7	june	june	PROPN
esutjss-190	166	8	,	,	PUNCT
esutjss-190	166	9	18	18	NUM
esutjss-190	166	10	-	-	SYM
esutjss-190	166	11	20	20	NUM
esutjss-190	166	12	.	.	PUNCT
esutjss-190	166	13	akintoye	akintoye	PROPN
esutjss-190	166	14	,	,	PUNCT
esutjss-190	166	15	i.r	i.r	PROPN
esutjss-190	166	16	,	,	PUNCT
esutjss-190	166	17	awoniyi	awoniyi	PROPN
esutjss-190	166	18	,	,	PUNCT
esutjss-190	166	19	o.j	o.j	PROPN
esutjss-190	166	20	.	.	PROPN
esutjss-190	166	21	,	,	PUNCT
esutjss-190	166	22	&	&	CCONJ
esutjss-190	166	23	ifayemi	ifayemi	PROPN
esutjss-190	166	24	,	,	PUNCT
esutjss-190	166	25	m.	m.	NOUN
esutjss-190	166	26	(	(	PUNCT
esutjss-190	166	27	2016	2016	NUM
esutjss-190	166	28	)	)	PUNCT
esutjss-190	166	29	.	.	PUNCT
esutjss-190	167	1	improvement	improvement	NOUN
esutjss-190	167	2	of	of	ADP
esutjss-190	167	3	human	human	ADJ
esutjss-190	167	4	resource	resource	NOUN
esutjss-190	167	5	accounting	accounting	NOUN
esutjss-190	167	6	disclosure	disclosure	NOUN
esutjss-190	167	7	practice	practice	NOUN
esutjss-190	167	8	in	in	ADP
esutjss-190	167	9	financial	financial	ADJ
esutjss-190	167	10	statements	statement	NOUN
esutjss-190	167	11	through	through	ADP
esutjss-190	167	12	ifrs	ifrs	NOUN
esutjss-190	167	13	:	:	PUNCT
esutjss-190	167	14	evidence	evidence	NOUN
esutjss-190	167	15	from	from	ADP
esutjss-190	167	16	nigerian	nigerian	ADJ
esutjss-190	167	17	banks	bank	NOUN
esutjss-190	167	18	.	.	PUNCT
esutjss-190	168	1	international	international	ADJ
esutjss-190	168	2	journal	journal	PROPN
esutjss-190	168	3	of	of	ADP
esutjss-190	168	4	business	business	NOUN
esutjss-190	168	5	and	and	CCONJ
esutjss-190	168	6	commerce	commerce	NOUN
esutjss-190	168	7	,	,	PUNCT
esutjss-190	168	8	5(7	5(7	NUM
esutjss-190	168	9	)	)	PUNCT
esutjss-190	168	10	,	,	PUNCT
esutjss-190	168	11	1	1	NUM
esutjss-190	168	12	-	-	SYM
esutjss-190	168	13	17	17	NUM
esutjss-190	168	14	.	.	PUNCT
esutjss-190	168	15	akintoye	akintoye	PROPN
esutjss-190	168	16	,	,	PUNCT
esutjss-190	168	17	i.	i.	PROPN
esutjss-190	168	18	r.	r.	PROPN
esutjss-190	168	19	(	(	PUNCT
esutjss-190	168	20	2012	2012	NUM
esutjss-190	168	21	)	)	PUNCT
esutjss-190	168	22	.	.	PUNCT
esutjss-190	169	1	the	the	DET
esutjss-190	169	2	relevance	relevance	NOUN
esutjss-190	169	3	of	of	ADP
esutjss-190	169	4	human	human	ADJ
esutjss-190	169	5	resource	resource	NOUN
esutjss-190	169	6	accounting	account	VERB
esutjss-190	169	7	to	to	ADP
esutjss-190	169	8	effective	effective	ADJ
esutjss-190	169	9	financial	financial	ADJ
esutjss-190	169	10	reporting	reporting	NOUN
esutjss-190	169	11	.	.	PUNCT
esutjss-190	170	1	international	international	ADJ
esutjss-190	170	2	journal	journal	PROPN
esutjss-190	170	3	of	of	ADP
esutjss-190	170	4	business	business	NOUN
esutjss-190	170	5	management	management	NOUN
esutjss-190	170	6	and	and	CCONJ
esutjss-190	170	7	economics	economic	NOUN
esutjss-190	170	8	research	research	NOUN
esutjss-190	170	9	,	,	PUNCT
esutjss-190	170	10	3(4	3(4	NUM
esutjss-190	170	11	)	)	PUNCT
esutjss-190	170	12	,	,	PUNCT
esutjss-190	170	13	566	566	NUM
esutjss-190	170	14	-	-	SYM
esutjss-190	170	15	572	572	NUM
esutjss-190	170	16	.	.	PUNCT
esutjss-190	171	1	american	american	PROPN
esutjss-190	171	2	accounting	accounting	PROPN
esutjss-190	171	3	association	association	PROPN
esutjss-190	171	4	(	(	PUNCT
esutjss-190	171	5	2014	2014	NUM
esutjss-190	171	6	)	)	PUNCT
esutjss-190	171	7	.	.	PUNCT
esutjss-190	172	1	report	report	NOUN
esutjss-190	172	2	of	of	ADP
esutjss-190	172	3	the	the	DET
esutjss-190	172	4	committee	committee	NOUN
esutjss-190	172	5	on	on	ADP
esutjss-190	172	6	accounting	account	VERB
esutjss-190	172	7	for	for	ADP
esutjss-190	172	8	human	human	ADJ
esutjss-190	172	9	resources	resource	NOUN
esutjss-190	172	10	.	.	PUNCT
esutjss-190	173	1	the	the	DET
esutjss-190	173	2	accounting	accounting	NOUN
esutjss-190	173	3	review	review	NOUN
esutjss-190	173	4	,	,	PUNCT
esutjss-190	173	5	48(3),6	48(3),6	NUM
esutjss-190	173	6	-	-	SYM
esutjss-190	173	7	11	11	NUM
esutjss-190	173	8	.	.	PUNCT
esutjss-190	174	1	81	81	NUM
esutjss-190	174	2	arkan	arkan	ADJ
esutjss-190	174	3	,	,	PUNCT
esutjss-190	174	4	t.	t.	PROPN
esutjss-190	174	5	(	(	PUNCT
esutjss-190	174	6	2016	2016	NUM
esutjss-190	174	7	)	)	PUNCT
esutjss-190	174	8	.	.	PUNCT
esutjss-190	175	1	human	human	ADJ
esutjss-190	175	2	resources	resource	NOUN
esutjss-190	175	3	accounting	account	VERB
esutjss-190	175	4	:	:	PUNCT
esutjss-190	175	5	a	a	DET
esutjss-190	175	6	suggested	suggest	VERB
esutjss-190	175	7	model	model	NOUN
esutjss-190	175	8	for	for	ADP
esutjss-190	175	9	measurement	measurement	NOUN
esutjss-190	175	10	and	and	CCONJ
esutjss-190	175	11	valuation	valuation	NOUN
esutjss-190	175	12	.	.	PUNCT
esutjss-190	176	1	finance	finance	NOUN
esutjss-190	176	2	,	,	PUNCT
esutjss-190	176	3	rynki	rynki	PROPN
esutjss-190	176	4	finansowe	finansowe	PROPN
esutjss-190	176	5	,	,	PUNCT
esutjss-190	176	6	173	173	NUM
esutjss-190	176	7	-	-	SYM
esutjss-190	176	8	193	193	NUM
esutjss-190	176	9	.	.	PUNCT
esutjss-190	177	1	boedker	boedker	PROPN
esutjss-190	177	2	,	,	PUNCT
esutjss-190	177	3	c.	c.	PROPN
esutjss-190	177	4	mouristen	mouristen	PROPN
esutjss-190	177	5	,	,	PUNCT
esutjss-190	177	6	j.	j.	PROPN
esutjss-190	177	7	,	,	PUNCT
esutjss-190	177	8	&	&	CCONJ
esutjss-190	177	9	guthrie	guthrie	PROPN
esutjss-190	177	10	,	,	PUNCT
esutjss-190	177	11	j.	j.	PROPN
esutjss-190	177	12	,	,	PUNCT
esutjss-190	177	13	(	(	PUNCT
esutjss-190	177	14	2008	2008	NUM
esutjss-190	177	15	)	)	PUNCT
esutjss-190	177	16	.	.	PUNCT
esutjss-190	178	1	ehanced	ehanced	ADJ
esutjss-190	178	2	business	business	NOUN
esutjss-190	178	3	reporting	reporting	NOUN
esutjss-190	178	4	:	:	PUNCT
esutjss-190	178	5	international	international	ADJ
esutjss-190	178	6	trends	trend	NOUN
esutjss-190	178	7	and	and	CCONJ
esutjss-190	178	8	possible	possible	ADJ
esutjss-190	178	9	policy	policy	NOUN
esutjss-190	178	10	directions	direction	NOUN
esutjss-190	178	11	.	.	PUNCT
esutjss-190	179	1	journal	journal	NOUN
esutjss-190	179	2	of	of	ADP
esutjss-190	179	3	human	human	ADJ
esutjss-190	179	4	resource	resource	NOUN
esutjss-190	179	5	cost	cost	NOUN
esutjss-190	179	6	and	and	CCONJ
esutjss-190	179	7	accounting	accounting	NOUN
esutjss-190	179	8	,	,	PUNCT
esutjss-190	179	9	12(1	12(1	NUM
esutjss-190	179	10	)	)	PUNCT
esutjss-190	179	11	,	,	PUNCT
esutjss-190	179	12	14	14	NUM
esutjss-190	179	13	.	.	PUNCT
esutjss-190	180	1	craft	craft	PROPN
esutjss-190	180	2	j.	j.	PROPN
esutjss-190	180	3	,	,	PUNCT
esutjss-190	180	4	&	&	CCONJ
esutjss-190	180	5	bimberg	bimberg	PROPN
esutjss-190	180	6	,	,	PUNCT
esutjss-190	180	7	l.	l.	PROPN
esutjss-190	180	8	(	(	PUNCT
esutjss-190	180	9	1980	1980	NUM
esutjss-190	180	10	)	)	PUNCT
esutjss-190	180	11	.	.	PUNCT
esutjss-190	181	1	human	human	ADJ
esutjss-190	181	2	resources	resource	NOUN
esutjss-190	181	3	accounting	accounting	NOUN
esutjss-190	181	4	:	:	PUNCT
esutjss-190	181	5	perspective	perspective	NOUN
esutjss-190	181	6	and	and	CCONJ
esutjss-190	181	7	prospects	prospect	VERB
esutjss-190	181	8	management	management	NOUN
esutjss-190	181	9	.	.	PUNCT
esutjss-190	182	1	a	a	DET
esutjss-190	182	2	book	book	NOUN
esutjss-190	182	3	of	of	ADP
esutjss-190	182	4	reading	reading	NOUN
esutjss-190	182	5	.	.	PUNCT
esutjss-190	183	1	harold	harold	PROPN
esutjss-190	183	2	knoontz	knoontz	PROPN
esutjss-190	183	3	and	and	CCONJ
esutjss-190	183	4	cyril	cyril	PROPN
esutjss-190	183	5	o'donnel	o'donnel	PROPN
esutjss-190	183	6	mcgraw	mcgraw	PROPN
esutjss-190	183	7	hill	hill	PROPN
esutjss-190	183	8	,	,	PUNCT
esutjss-190	183	9	usa	usa	PROPN
esutjss-190	183	10	.	.	PROPN
esutjss-190	183	11	dawson	dawson	PROPN
esutjss-190	183	12	,	,	PUNCT
esutjss-190	183	13	c.	c.	PROPN
esutjss-190	183	14	(	(	PUNCT
esutjss-190	183	15	1994	1994	NUM
esutjss-190	183	16	)	)	PUNCT
esutjss-190	183	17	.	.	PUNCT
esutjss-190	184	1	human	human	ADJ
esutjss-190	184	2	resource	resource	NOUN
esutjss-190	184	3	accounting	accounting	NOUN
esutjss-190	184	4	,	,	PUNCT
esutjss-190	184	5	from	from	ADP
esutjss-190	184	6	prescription	prescription	NOUN
esutjss-190	184	7	to	to	ADP
esutjss-190	184	8	description	description	NOUN
esutjss-190	184	9	management	management	NOUN
esutjss-190	184	10	decision	decision	NOUN
esutjss-190	184	11	32(6	32(6	NUM
esutjss-190	184	12	)	)	PUNCT
esutjss-190	184	13	,	,	PUNCT
esutjss-190	184	14	3540	3540	NUM
esutjss-190	184	15	.	.	PUNCT
esutjss-190	185	1	edom	edom	PROPN
esutjss-190	185	2	,	,	PUNCT
esutjss-190	185	3	g.	g.	PROPN
esutjss-190	185	4	o.	o.	PROPN
esutjss-190	185	5	,	,	PUNCT
esutjss-190	185	6	inah	inah	PROPN
esutjss-190	185	7	,	,	PUNCT
esutjss-190	185	8	e.	e.	PROPN
esutjss-190	185	9	u.	u.	PROPN
esutjss-190	185	10	,	,	PUNCT
esutjss-190	185	11	amanda	amanda	PROPN
esutjss-190	185	12	,	,	PUNCT
esutjss-190	185	13	&	&	CCONJ
esutjss-190	185	14	eyisi	eyisi	VERB
esutjss-190	185	15	,	,	PUNCT
esutjss-190	185	16	e.s	e.s	PROPN
esutjss-190	185	17	.	.	PROPN
esutjss-190	185	18	(	(	PUNCT
esutjss-190	185	19	2015	2015	NUM
esutjss-190	185	20	)	)	PUNCT
esutjss-190	185	21	.	.	PUNCT
esutjss-190	186	1	the	the	DET
esutjss-190	186	2	impact	impact	NOUN
esutjss-190	186	3	of	of	ADP
esutjss-190	186	4	human	human	ADJ
esutjss-190	186	5	resource	resource	NOUN
esutjss-190	186	6	accounting	account	VERB
esutjss-190	186	7	on	on	ADP
esutjss-190	186	8	the	the	DET
esutjss-190	186	9	profitability	profitability	NOUN
esutjss-190	186	10	of	of	ADP
esutjss-190	186	11	a	a	DET
esutjss-190	186	12	firm	firm	NOUN
esutjss-190	186	13	:	:	PUNCT
esutjss-190	186	14	empirical	empirical	ADJ
esutjss-190	186	15	evidence	evidence	NOUN
esutjss-190	186	16	from	from	ADP
esutjss-190	186	17	access	access	NOUN
esutjss-190	186	18	bank	bank	PROPN
esutjss-190	186	19	of	of	ADP
esutjss-190	186	20	nigeria	nigeria	PROPN
esutjss-190	186	21	plc	plc	PROPN
esutjss-190	186	22	.	.	PROPN
esutjss-190	186	23	journal	journal	PROPN
esutjss-190	186	24	of	of	ADP
esutjss-190	186	25	business	business	NOUN
esutjss-190	186	26	and	and	CCONJ
esutjss-190	186	27	management	management	NOUN
esutjss-190	186	28	,	,	PUNCT
esutjss-190	186	29	3(2),30	3(2),30	NOUN
esutjss-190	186	30	-	-	SYM
esutjss-190	186	31	48	48	NUM
esutjss-190	186	32	.	.	PUNCT
esutjss-190	187	1	edward	edward	PROPN
esutjss-190	187	2	,	,	PUNCT
esutjss-190	187	3	j.	j.	PROPN
esutjss-190	187	4	g.	g.	PROPN
esutjss-190	187	5	&	&	CCONJ
esutjss-190	187	6	gary	gary	PROPN
esutjss-190	187	7	,	,	PUNCT
esutjss-190	187	8	l.	l.	PROPN
esutjss-190	187	9	(	(	PUNCT
esutjss-190	187	10	2001	2001	NUM
esutjss-190	187	11	)	)	PUNCT
esutjss-190	187	12	.	.	PUNCT
esutjss-190	188	1	human	human	ADJ
esutjss-190	188	2	resource	resource	NOUN
esutjss-190	188	3	accounting	accounting	NOUN
esutjss-190	188	4	:	:	PUNCT
esutjss-190	188	5	a	a	DET
esutjss-190	188	6	critical	critical	ADJ
esutjss-190	188	7	assessment	assessment	NOUN
esutjss-190	188	8	.	.	PUNCT
esutjss-190	189	1	human	human	ADJ
esutjss-190	189	2	resource	resource	NOUN
esutjss-190	189	3	accounting	accounting	NOUN
esutjss-190	189	4	,	,	PUNCT
esutjss-190	189	5	3	3	NUM
esutjss-190	189	6	,	,	PUNCT
esutjss-190	189	7	54	54	NUM
esutjss-190	189	8	-	-	SYM
esutjss-190	189	9	62	62	NUM
esutjss-190	189	10	.	.	PUNCT
esutjss-190	190	1	fajana	fajana	PROPN
esutjss-190	190	2	,	,	PUNCT
esutjss-190	190	3	s.(2002	s.(2002	PROPN
esutjss-190	190	4	)	)	PUNCT
esutjss-190	190	5	.	.	PUNCT
esutjss-190	191	1	human	human	ADJ
esutjss-190	191	2	resource	resource	NOUN
esutjss-190	191	3	management	management	NOUN
esutjss-190	191	4	:	:	PUNCT
esutjss-190	191	5	an	an	DET
esutjss-190	191	6	introduction	introduction	NOUN
esutjss-190	191	7	,	,	PUNCT
esutjss-190	191	8	laboring	labor	VERB
esutjss-190	191	9	company	company	NOUN
esutjss-190	191	10	,	,	PUNCT
esutjss-190	191	11	lagos	lago	NOUN
esutjss-190	191	12	.	.	PUNCT
esutjss-190	192	1	flamholtz	flamholtz	PROPN
esutjss-190	192	2	,	,	PUNCT
esutjss-190	192	3	e.	e.	PROPN
esutjss-190	192	4	g.	g.	PROPN
esutjss-190	192	5	(	(	PUNCT
esutjss-190	192	6	1999	1999	NUM
esutjss-190	192	7	)	)	PUNCT
esutjss-190	192	8	.	.	PUNCT
esutjss-190	193	1	current	current	ADJ
esutjss-190	193	2	issues	issue	NOUN
esutjss-190	193	3	,	,	PUNCT
esutjss-190	193	4	recent	recent	ADJ
esutjss-190	193	5	advancements	advancement	NOUN
esutjss-190	193	6	and	and	CCONJ
esutjss-190	193	7	future	future	ADJ
esutjss-190	193	8	directions	direction	NOUN
esutjss-190	193	9	in	in	ADP
esutjss-190	193	10	human	human	ADJ
esutjss-190	193	11	resource	resource	NOUN
esutjss-190	193	12	accounting	accounting	NOUN
esutjss-190	193	13	.	.	PUNCT
esutjss-190	194	1	journal	journal	NOUN
esutjss-190	194	2	of	of	ADP
esutjss-190	194	3	human	human	ADJ
esutjss-190	194	4	resource	resource	NOUN
esutjss-190	194	5	costing	costing	NOUN
esutjss-190	194	6	and	and	CCONJ
esutjss-190	194	7	accounting	accounting	NOUN
esutjss-190	194	8	,	,	PUNCT
esutjss-190	194	9	4(1),11	4(1),11	NUM
esutjss-190	194	10	20	20	NUM
esutjss-190	194	11	.	.	PUNCT
esutjss-190	195	1	flamholtz	flamholtz	PROPN
esutjss-190	195	2	,	,	PUNCT
esutjss-190	195	3	e.	e.	PROPN
esutjss-190	195	4	g.	g.	PROPN
esutjss-190	195	5	,	,	PUNCT
esutjss-190	195	6	bullen	bullen	PROPN
esutjss-190	195	7	,	,	PUNCT
esutjss-190	195	8	m.	m.	PROPN
esutjss-190	195	9	l	l	PROPN
esutjss-190	195	10	&	&	CCONJ
esutjss-190	195	11	hua	hua	PROPN
esutjss-190	195	12	,	,	PUNCT
esutjss-190	195	13	w.	w.	PROPN
esutjss-190	195	14	(	(	PUNCT
esutjss-190	195	15	2002	2002	NUM
esutjss-190	195	16	)	)	PUNCT
esutjss-190	195	17	.	.	PUNCT
esutjss-190	196	1	human	human	ADJ
esutjss-190	196	2	resource	resource	NOUN
esutjss-190	196	3	accounting	accounting	NOUN
esutjss-190	196	4	:	:	PUNCT
esutjss-190	196	5	a	a	DET
esutjss-190	196	6	historical	historical	ADJ
esutjss-190	196	7	perspective	perspective	NOUN
esutjss-190	196	8	and	and	CCONJ
esutjss-190	196	9	future	future	ADJ
esutjss-190	196	10	implications	implication	NOUN
esutjss-190	196	11	.	.	PUNCT
esutjss-190	197	1	management	management	NOUN
esutjss-190	197	2	decision	decision	NOUN
esutjss-190	197	3	,	,	PUNCT
esutjss-190	197	4	947	947	NUM
esutjss-190	197	5	-	-	SYM
esutjss-190	197	6	954	954	NUM
esutjss-190	197	7	.	.	PUNCT
esutjss-190	198	1	flamholtz	flamholtz	PROPN
esutjss-190	198	2	,	,	PUNCT
esutjss-190	198	3	e.	e.	PROPN
esutjss-190	198	4	g.	g.	PROPN
esutjss-190	198	5	,	,	PUNCT
esutjss-190	198	6	bullen	bullen	PROPN
esutjss-190	198	7	,	,	PUNCT
esutjss-190	198	8	m.	m.	PROPN
esutjss-190	198	9	l	l	PROPN
esutjss-190	198	10	&	&	CCONJ
esutjss-190	198	11	hua	hua	PROPN
esutjss-190	198	12	,	,	PUNCT
esutjss-190	198	13	w.	w.	PROPN
esutjss-190	198	14	(	(	PUNCT
esutjss-190	198	15	2003	2003	NUM
esutjss-190	198	16	)	)	PUNCT
esutjss-190	198	17	.	.	PUNCT
esutjss-190	199	1	measuring	measure	VERB
esutjss-190	199	2	the	the	DET
esutjss-190	199	3	roi	roi	NOUN
esutjss-190	199	4	of	of	ADP
esutjss-190	199	5	management	management	NOUN
esutjss-190	199	6	development	development	NOUN
esutjss-190	199	7	:	:	PUNCT
esutjss-190	199	8	an	an	DET
esutjss-190	199	9	application	application	NOUN
esutjss-190	199	10	of	of	ADP
esutjss-190	199	11	the	the	DET
esutjss-190	199	12	stochastic	stochastic	NOUN
esutjss-190	199	13	rewards	reward	VERB
esutjss-190	199	14	valuation	valuation	NOUN
esutjss-190	199	15	model	model	PROPN
esutjss-190	199	16	.	.	PUNCT
esutjss-190	200	1	journal	journal	PROPN
esutjss-190	200	2	of	of	ADP
esutjss-190	200	3	human	human	ADJ
esutjss-190	200	4	resource	resource	NOUN
esutjss-190	200	5	costing	costing	NOUN
esutjss-190	200	6	and	and	CCONJ
esutjss-190	200	7	accounting	accounting	NOUN
esutjss-190	200	8	,	,	PUNCT
esutjss-190	200	9	7(1	7(1	NUM
esutjss-190	200	10	-	-	SYM
esutjss-190	200	11	2	2	NUM
esutjss-190	200	12	)	)	PUNCT
esutjss-190	200	13	,	,	PUNCT
esutjss-190	200	14	21	21	NUM
esutjss-190	200	15	-40	-40	NOUN
esutjss-190	200	16	.	.	PUNCT
esutjss-190	201	1	flamholtz	flamholtz	NOUN
esutjss-190	201	2	,	,	PUNCT
esutjss-190	201	3	e.g.	e.g.	ADV
esutjss-190	201	4	(	(	PUNCT
esutjss-190	201	5	1971	1971	NUM
esutjss-190	201	6	)	)	PUNCT
esutjss-190	201	7	.	.	PUNCT
esutjss-190	202	1	a	a	DET
esutjss-190	202	2	model	model	NOUN
esutjss-190	202	3	for	for	ADP
esutjss-190	202	4	human	human	ADJ
esutjss-190	202	5	resource	resource	NOUN
esutjss-190	202	6	valuation	valuation	NOUN
esutjss-190	202	7	:	:	PUNCT
esutjss-190	202	8	a	a	DET
esutjss-190	202	9	stochastic	stochastic	ADJ
esutjss-190	202	10	process	process	NOUN
esutjss-190	202	11	with	with	ADP
esutjss-190	202	12	service	service	NOUN
esutjss-190	202	13	rewards	reward	NOUN
esutjss-190	202	14	.	.	PUNCT
esutjss-190	203	1	the	the	DET
esutjss-190	203	2	accounting	accounting	NOUN
esutjss-190	203	3	review	review	NOUN
esutjss-190	203	4	journal	journal	NOUN
esutjss-190	203	5	,	,	PUNCT
esutjss-190	203	6	253	253	NUM
esutjss-190	203	7	-	-	SYM
esutjss-190	203	8	267	267	NUM
esutjss-190	203	9	.	.	PUNCT
esutjss-190	203	10	gebauer	gebauer	NOUN
esutjss-190	203	11	,	,	PUNCT
esutjss-190	203	12	m.(2003	m.(2003	NOUN
esutjss-190	203	13	)	)	PUNCT
esutjss-190	203	14	.	.	PUNCT
esutjss-190	204	1	human	human	ADJ
esutjss-190	204	2	resource	resource	NOUN
esutjss-190	204	3	accounting	accounting	NOUN
esutjss-190	204	4	:	:	PUNCT
esutjss-190	204	5	measuring	measure	VERB
esutjss-190	204	6	the	the	DET
esutjss-190	204	7	value	value	NOUN
esutjss-190	204	8	of	of	ADP
esutjss-190	204	9	human	human	ADJ
esutjss-190	204	10	assets	asset	NOUN
esutjss-190	204	11	and	and	CCONJ
esutjss-190	204	12	the	the	DET
esutjss-190	204	13	need	need	NOUN
esutjss-190	204	14	for	for	ADP
esutjss-190	204	15	information	information	NOUN
esutjss-190	204	16	management	management	NOUN
esutjss-190	204	17	.	.	PUNCT
esutjss-190	205	1	university	university	NOUN
esutjss-190	205	2	of	of	ADP
esutjss-190	205	3	witten	witten	PROPN
esutjss-190	205	4	,	,	PUNCT
esutjss-190	205	5	germany	germany	PROPN
esutjss-190	205	6	.	.	PUNCT
esutjss-190	205	7	gogo	gogo	PROPN
esutjss-190	205	8	,	,	PUNCT
esutjss-190	205	9	s.f	s.f	PROPN
esutjss-190	205	10	.	.	PROPN
esutjss-190	205	11	(	(	PUNCT
esutjss-190	205	12	1987	1987	NUM
esutjss-190	205	13	)	)	PUNCT
esutjss-190	205	14	.	.	PUNCT
esutjss-190	206	1	accounting	account	VERB
esutjss-190	206	2	for	for	ADP
esutjss-190	206	3	human	human	ADJ
esutjss-190	206	4	resources	resource	NOUN
esutjss-190	206	5	.	.	PUNCT
esutjss-190	207	1	the	the	DET
esutjss-190	207	2	nigerian	nigerian	ADJ
esutjss-190	207	3	accountant	accountant	NOUN
esutjss-190	207	4	(	(	PUNCT
esutjss-190	207	5	july/	july/	NUM
esutjss-190	207	6	sept	sept	NOUN
esutjss-190	207	7	)	)	PUNCT
esutjss-190	207	8	20	20	NUM
esutjss-190	207	9	(	(	PUNCT
esutjss-190	207	10	3	3	NUM
esutjss-190	207	11	)	)	PUNCT
esutjss-190	207	12	.	.	PUNCT
esutjss-190	208	1	hajkarimi	hajkarimi	PROPN
esutjss-190	208	2	,	,	PUNCT
esutjss-190	208	3	a.a	a.a	PROPN
esutjss-190	208	4	.	.	PROPN
esutjss-190	208	5	(	(	PUNCT
esutjss-190	208	6	2009	2009	NUM
esutjss-190	208	7	)	)	PUNCT
esutjss-190	208	8	.	.	PUNCT
esutjss-190	209	1	intellectual	intellectual	ADJ
esutjss-190	209	2	capital	capital	PROPN
esutjss-190	209	3	management	management	PROPN
esutjss-190	209	4	,	,	PUNCT
esutjss-190	209	5	tehran	tehran	NOUN
esutjss-190	209	6	(	(	PUNCT
esutjss-190	209	7	1st	1st	ADJ
esutjss-190	209	8	ed	ed	NOUN
esutjss-190	209	9	.	.	PUNCT
esutjss-190	209	10	)	)	PUNCT
esutjss-190	210	1	persian	persian	PROPN
esutjss-190	210	2	,	,	PUNCT
esutjss-190	210	3	tehran	tehran	PROPN
esutjss-190	210	4	iran	iran	PROPN
esutjss-190	210	5	:	:	PUNCT
esutjss-190	210	6	commerce	commerce	NOUN
esutjss-190	210	7	publication	publication	NOUN
esutjss-190	210	8	.	.	PUNCT
esutjss-190	211	1	international	international	ADJ
esutjss-190	211	2	accounting	accounting	PROPN
esutjss-190	211	3	standard	standard	PROPN
esutjss-190	211	4	board	board	PROPN
esutjss-190	211	5	(	(	PUNCT
esutjss-190	211	6	iasb	iasb	PROPN
esutjss-190	211	7	)	)	PUNCT
esutjss-190	211	8	(	(	PUNCT
esutjss-190	211	9	2008	2008	NUM
esutjss-190	211	10	)	)	PUNCT
esutjss-190	211	11	.	.	PUNCT
esutjss-190	212	1	conceptual	conceptual	ADJ
esutjss-190	212	2	framework	framework	NOUN
esutjss-190	212	3	to	to	ADP
esutjss-190	212	4	financial	financial	ADJ
esutjss-190	212	5	reporting	reporting	NOUN
esutjss-190	212	6	.	.	PUNCT
esutjss-190	213	1	london	london	PROPN
esutjss-190	213	2	,	,	PUNCT
esutjss-190	213	3	iasb	iasb	PROPN
esutjss-190	213	4	.	.	PUNCT
esutjss-190	214	1	islam	islam	PROPN
esutjss-190	214	2	,	,	PUNCT
esutjss-190	214	3	m.a	m.a	PROPN
esutjss-190	214	4	.	.	PROPN
esutjss-190	214	5	,	,	PUNCT
esutjss-190	214	6	kamruzzaman	kamruzzaman	PROPN
esutjss-190	214	7	,	,	PUNCT
esutjss-190	214	8	m.	m.	NOUN
esutjss-190	214	9	&	&	CCONJ
esutjss-190	214	10	redwanuzzaman	redwanuzzaman	PROPN
esutjss-190	214	11	,	,	PUNCT
esutjss-190	214	12	m.	m.	NOUN
esutjss-190	214	13	(	(	PUNCT
esutjss-190	214	14	2013	2013	NUM
esutjss-190	214	15	)	)	PUNCT
esutjss-190	214	16	.	.	PUNCT
esutjss-190	215	1	human	human	ADJ
esutjss-190	215	2	resource	resource	NOUN
esutjss-190	215	3	accounting	accounting	NOUN
esutjss-190	215	4	:	:	PUNCT
esutjss-190	215	5	recognition	recognition	NOUN
esutjss-190	215	6	and	and	CCONJ
esutjss-190	215	7	disclosure	disclosure	NOUN
esutjss-190	215	8	of	of	ADP
esutjss-190	215	9	accounting	accounting	NOUN
esutjss-190	215	10	methods	method	NOUN
esutjss-190	215	11	and	and	CCONJ
esutjss-190	215	12	techniques	technique	NOUN
esutjss-190	215	13	.	.	PUNCT
esutjss-190	216	1	global	global	ADJ
esutjss-190	216	2	journal	journal	PROPN
esutjss-190	216	3	of	of	ADP
esutjss-190	216	4	management	management	NOUN
esutjss-190	216	5	and	and	CCONJ
esutjss-190	216	6	business	business	NOUN
esutjss-190	216	7	research	research	NOUN
esutjss-190	216	8	accounting	accounting	NOUN
esutjss-190	216	9	and	and	CCONJ
esutjss-190	216	10	auditing	auditing	NOUN
esutjss-190	216	11	,	,	PUNCT
esutjss-190	216	12	13(3	13(3	NUM
esutjss-190	216	13	)	)	PUNCT
esutjss-190	216	14	,	,	PUNCT
esutjss-190	216	15	1	1	NUM
esutjss-190	216	16	-	-	SYM
esutjss-190	216	17	9	9	NUM
esutjss-190	216	18	.	.	X
esutjss-190	216	19	82	82	NUM
esutjss-190	216	20	jasrotia	jasrotia	NOUN
esutjss-190	216	21	,	,	PUNCT
esutjss-190	216	22	p.	p.	NOUN
esutjss-190	216	23	(	(	PUNCT
esutjss-190	216	24	2004	2004	NUM
esutjss-190	216	25	)	)	PUNCT
esutjss-190	216	26	.	.	PUNCT
esutjss-190	217	1	the	the	DET
esutjss-190	217	2	need	need	NOUN
esutjss-190	217	3	for	for	ADP
esutjss-190	217	4	human	human	ADJ
esutjss-190	217	5	resource	resource	NOUN
esutjss-190	217	6	accounting	accounting	NOUN
esutjss-190	217	7	.	.	PUNCT
esutjss-190	218	1	available	available	ADJ
esutjss-190	218	2	at	at	ADP
esutjss-190	218	3	:	:	PUNCT
esutjss-190	218	4	http://www.itpeopleindia.com/20021216/cover.shtml	http://www.itpeopleindia.com/20021216/cover.shtml	PROPN
esutjss-190	218	5	likert	likert	PROPN
esutjss-190	218	6	,	,	PUNCT
esutjss-190	218	7	r.	r.	PROPN
esutjss-190	218	8	m.	m.	PROPN
esutjss-190	218	9	(	(	PUNCT
esutjss-190	218	10	1967	1967	NUM
esutjss-190	218	11	)	)	PUNCT
esutjss-190	218	12	.	.	PUNCT
esutjss-190	219	1	the	the	DET
esutjss-190	219	2	human	human	ADJ
esutjss-190	219	3	organization	organization	NOUN
esutjss-190	219	4	:	:	PUNCT
esutjss-190	219	5	it	it	PRON
esutjss-190	219	6	's	be	AUX
esutjss-190	219	7	management	management	NOUN
esutjss-190	219	8	and	and	CCONJ
esutjss-190	219	9	value	value	NOUN
esutjss-190	219	10	.	.	PUNCT
esutjss-190	220	1	mcgrawhill	mcgrawhill	PROPN
esutjss-190	220	2	book	book	NOUN
esutjss-190	220	3	company	company	NOUN
esutjss-190	220	4	.	.	PUNCT
esutjss-190	221	1	newman	newman	PROPN
esutjss-190	221	2	,	,	PUNCT
esutjss-190	221	3	b.	b.	PROPN
esutjss-190	221	4	h.	h.	PROPN
esutjss-190	221	5	(	(	PUNCT
esutjss-190	221	6	1999	1999	NUM
esutjss-190	221	7	)	)	PUNCT
esutjss-190	221	8	.	.	PUNCT
esutjss-190	222	1	accounting	accounting	NOUN
esutjss-190	222	2	recognition	recognition	NOUN
esutjss-190	222	3	of	of	ADP
esutjss-190	222	4	human	human	ADJ
esutjss-190	222	5	capital	capital	NOUN
esutjss-190	222	6	assets	asset	NOUN
esutjss-190	222	7	.	.	PUNCT
esutjss-190	223	1	pace	pace	NOUN
esutjss-190	223	2	university	university	NOUN
esutjss-190	223	3	press	press	NOUN
esutjss-190	223	4	.	.	PUNCT
esutjss-190	224	1	ojha	ojha	PROPN
esutjss-190	224	2	,	,	PUNCT
esutjss-190	224	3	s.	s.	PROPN
esutjss-190	224	4	(	(	PUNCT
esutjss-190	224	5	2013	2013	NUM
esutjss-190	224	6	)	)	PUNCT
esutjss-190	224	7	.	.	PUNCT
esutjss-190	225	1	prevailing	prevail	VERB
esutjss-190	225	2	practices	practice	NOUN
esutjss-190	225	3	of	of	ADP
esutjss-190	225	4	human	human	ADJ
esutjss-190	225	5	resource	resource	NOUN
esutjss-190	225	6	accounting	accounting	NOUN
esutjss-190	225	7	.	.	PUNCT
esutjss-190	226	1	a	a	DET
esutjss-190	226	2	case	case	NOUN
esutjss-190	226	3	study	study	NOUN
esutjss-190	226	4	of	of	ADP
esutjss-190	226	5	it	it	PRON
esutjss-190	226	6	industries	industry	NOUN
esutjss-190	226	7	in	in	ADP
esutjss-190	226	8	india	india	PROPN
esutjss-190	226	9	.	.	PUNCT
esutjss-190	227	1	journal	journal	PROPN
esutjss-190	227	2	of	of	ADP
esutjss-190	227	3	business	business	NOUN
esutjss-190	227	4	and	and	CCONJ
esutjss-190	227	5	economics	economic	NOUN
esutjss-190	227	6	,	,	PUNCT
esutjss-190	227	7	4(12	4(12	NUM
esutjss-190	227	8	)	)	PUNCT
esutjss-190	227	9	,	,	PUNCT
esutjss-190	227	10	1291	1291	NUM
esutjss-190	227	11	–	–	PUNCT
esutjss-190	227	12	1297	1297	NUM
esutjss-190	227	13	.	.	PUNCT
esutjss-190	228	1	oluwatoyin	oluwatoyin	PROPN
esutjss-190	228	2	,	,	PUNCT
esutjss-190	228	3	a.	a.	PROPN
esutjss-190	228	4	s.	s.	PROPN
esutjss-190	228	5	(	(	PUNCT
esutjss-190	228	6	2014	2014	NUM
esutjss-190	228	7	)	)	PUNCT
esutjss-190	228	8	.	.	PUNCT
esutjss-190	229	1	human	human	ADJ
esutjss-190	229	2	resources	resource	NOUN
esutjss-190	229	3	accounting	accounting	NOUN
esutjss-190	229	4	and	and	CCONJ
esutjss-190	229	5	disclosure	disclosure	NOUN
esutjss-190	229	6	in	in	ADP
esutjss-190	229	7	financial	financial	ADJ
esutjss-190	229	8	statement	statement	NOUN
esutjss-190	229	9	:	:	PUNCT
esutjss-190	229	10	literature	literature	PROPN
esutjss-190	229	11	review	review	PROPN
esutjss-190	229	12	.	.	PUNCT
esutjss-190	230	1	research	research	NOUN
esutjss-190	230	2	journal	journal	PROPN
esutjss-190	230	3	of	of	ADP
esutjss-190	230	4	finance	finance	NOUN
esutjss-190	230	5	and	and	CCONJ
esutjss-190	230	6	accounting	accounting	NOUN
esutjss-190	230	7	,	,	PUNCT
esutjss-190	230	8	5(22	5(22	NUM
esutjss-190	230	9	)	)	PUNCT
esutjss-190	230	10	pandey	pandey	PROPN
esutjss-190	230	11	,	,	PUNCT
esutjss-190	230	12	n.	n.	PROPN
esutjss-190	230	13	(	(	PUNCT
esutjss-190	230	14	2014	2014	NUM
esutjss-190	230	15	)	)	PUNCT
esutjss-190	230	16	.	.	PUNCT
esutjss-190	231	1	human	human	ADJ
esutjss-190	231	2	resources	resource	NOUN
esutjss-190	231	3	accounting	account	VERB
esutjss-190	231	4	:	:	PUNCT
esutjss-190	231	5	the	the	DET
esutjss-190	231	6	concept	concept	NOUN
esutjss-190	231	7	and	and	CCONJ
esutjss-190	231	8	its	its	PRON
esutjss-190	231	9	practice	practice	NOUN
esutjss-190	231	10	in	in	ADP
esutjss-190	231	11	india	india	PROPN
esutjss-190	231	12	.	.	PUNCT
esutjss-190	232	1	journal	journal	PROPN
esutjss-190	232	2	of	of	ADP
esutjss-190	232	3	management	management	NOUN
esutjss-190	232	4	and	and	CCONJ
esutjss-190	232	5	technology	technology	NOUN
esutjss-190	232	6	,	,	PUNCT
esutjss-190	232	7	10(1	10(1	NUM
esutjss-190	232	8	)	)	PUNCT
esutjss-190	232	9	,	,	PUNCT
esutjss-190	232	10	29	29	NUM
esutjss-190	232	11	-	-	SYM
esutjss-190	232	12	38	38	NUM
esutjss-190	232	13	.	.	PUNCT
esutjss-190	233	1	pyle	pyle	PROPN
esutjss-190	233	2	,	,	PUNCT
esutjss-190	233	3	w.	w.	PROPN
esutjss-190	233	4	c.	c.	PROPN
esutjss-190	233	5	&	&	CCONJ
esutjss-190	233	6	brumnet	brumnet	PROPN
esutjss-190	233	7	,	,	PUNCT
esutjss-190	233	8	e.	e.	PROPN
esutjss-190	233	9	g.	g.	PROPN
esutjss-190	233	10	(	(	PUNCT
esutjss-190	233	11	1968	1968	NUM
esutjss-190	233	12	)	)	PUNCT
esutjss-190	233	13	.	.	PUNCT
esutjss-190	234	1	human	human	ADJ
esutjss-190	234	2	resource	resource	NOUN
esutjss-190	234	3	accountinga	accountinga	NOUN
esutjss-190	234	4	challenge	challenge	VERB
esutjss-190	234	5	for	for	ADP
esutjss-190	234	6	accountants	accountant	NOUN
esutjss-190	234	7	.	.	PUNCT
esutjss-190	235	1	the	the	DET
esutjss-190	235	2	accounting	accounting	NOUN
esutjss-190	235	3	review	review	NOUN
esutjss-190	235	4	.	.	PUNCT
esutjss-190	236	1	ratti	ratti	PROPN
esutjss-190	236	2	,	,	PUNCT
esutjss-190	236	3	m.	m.	NOUN
esutjss-190	236	4	(	(	PUNCT
esutjss-190	236	5	2002	2002	NUM
esutjss-190	236	6	)	)	PUNCT
esutjss-190	236	7	.	.	PUNCT
esutjss-190	237	1	an	an	DET
esutjss-190	237	2	analytical	analytical	ADJ
esutjss-190	237	3	study	study	NOUN
esutjss-190	237	4	of	of	ADP
esutjss-190	237	5	resource	resource	NOUN
esutjss-190	237	6	accounting	accounting	NOUN
esutjss-190	237	7	practices	practice	NOUN
esutjss-190	237	8	.	.	PUNCT
esutjss-190	238	1	an	an	DET
esutjss-190	238	2	india	india	PROPN
esutjss-190	238	3	experience	experience	NOUN
esutjss-190	238	4	.	.	PUNCT
esutjss-190	239	1	integral	integral	ADJ
esutjss-190	239	2	review	review	PROPN
esutjss-190	239	3	journal	journal	NOUN
esutjss-190	239	4	of	of	ADP
esutjss-190	239	5	management	management	NOUN
esutjss-190	239	6	,	,	PUNCT
esutjss-190	239	7	5(2),37	5(2),37	NUM
esutjss-190	239	8	-	-	SYM
esutjss-190	239	9	45	45	NUM
esutjss-190	239	10	.	.	PUNCT
esutjss-190	240	1	roslender	roslender	PROPN
esutjss-190	240	2	,	,	PUNCT
esutjss-190	240	3	r.	r.	PROPN
esutjss-190	240	4	(	(	PUNCT
esutjss-190	240	5	2004	2004	NUM
esutjss-190	240	6	)	)	PUNCT
esutjss-190	240	7	.	.	PUNCT
esutjss-190	241	1	accounting	account	VERB
esutjss-190	241	2	for	for	ADP
esutjss-190	241	3	intellectual	intellectual	ADJ
esutjss-190	241	4	capital	capital	NOUN
esutjss-190	241	5	:	:	PUNCT
esutjss-190	241	6	rethinking	rethink	VERB
esutjss-190	241	7	its	its	PRON
esutjss-190	241	8	theoretical	theoretical	ADJ
esutjss-190	241	9	underpinning	underpinning	NOUN
esutjss-190	241	10	.	.	PUNCT
esutjss-190	242	1	measuring	measure	VERB
esutjss-190	242	2	business	business	NOUN
esutjss-190	242	3	excellence	excellence	NOUN
esutjss-190	242	4	,	,	PUNCT
esutjss-190	242	5	8(1	8(1	NOUN
esutjss-190	242	6	)	)	PUNCT
esutjss-190	242	7	,	,	PUNCT
esutjss-190	242	8	38	38	NUM
esutjss-190	242	9	-	-	SYM
esutjss-190	242	10	45	45	NUM
esutjss-190	242	11	.	.	PUNCT
esutjss-190	243	1	schwan	schwan	PROPN
esutjss-190	243	2	,	,	PUNCT
esutjss-190	243	3	e.s	e.s	PROPN
esutjss-190	243	4	.	.	PROPN
esutjss-190	243	5	(	(	PUNCT
esutjss-190	243	6	1976	1976	NUM
esutjss-190	243	7	)	)	PUNCT
esutjss-190	243	8	.	.	PUNCT
esutjss-190	244	1	the	the	DET
esutjss-190	244	2	effects	effect	NOUN
esutjss-190	244	3	of	of	ADP
esutjss-190	244	4	human	human	ADJ
esutjss-190	244	5	resource	resource	NOUN
esutjss-190	244	6	accounting	accounting	NOUN
esutjss-190	244	7	data	datum	NOUN
esutjss-190	244	8	on	on	ADP
esutjss-190	244	9	financial	financial	ADJ
esutjss-190	244	10	decisions	decision	NOUN
esutjss-190	244	11	:	:	PUNCT
esutjss-190	244	12	an	an	DET
esutjss-190	244	13	empirical	empirical	ADJ
esutjss-190	244	14	test	test	NOUN
esutjss-190	244	15	,	,	PUNCT
esutjss-190	244	16	accounting	accounting	NOUN
esutjss-190	244	17	,	,	PUNCT
esutjss-190	244	18	organizations	organization	NOUN
esutjss-190	244	19	and	and	CCONJ
esutjss-190	244	20	society	society	NOUN
esutjss-190	244	21	,	,	PUNCT
esutjss-190	244	22	219	219	NUM
esutjss-190	244	23	-	-	SYM
esutjss-190	244	24	237	237	NUM
esutjss-190	244	25	.	.	PUNCT
esutjss-190	245	1	sveiby	sveiby	PROPN
esutjss-190	245	2	,	,	PUNCT
esutjss-190	245	3	k.e	k.e	PROPN
esutjss-190	245	4	.	.	PROPN
esutjss-190	245	5	(	(	PUNCT
esutjss-190	245	6	1997	1997	NUM
esutjss-190	245	7	)	)	PUNCT
esutjss-190	245	8	.	.	PUNCT
esutjss-190	246	1	the	the	DET
esutjss-190	246	2	new	new	ADJ
esutjss-190	246	3	organizational	organizational	ADJ
esutjss-190	246	4	wealth	wealth	NOUN
esutjss-190	246	5	managing	manage	VERB
esutjss-190	246	6	and	and	CCONJ
esutjss-190	246	7	measuring	measure	VERB
esutjss-190	246	8	knowledge	knowledge	NOUN
esutjss-190	246	9	based	base	VERB
esutjss-190	246	10	assets	asset	NOUN
esutjss-190	246	11	.	.	PUNCT
esutjss-190	247	1	san	san	PROPN
esutjss-190	247	2	francisco	francisco	PROPN
esutjss-190	247	3	:	:	PUNCT
esutjss-190	247	4	barrett	barrett	PROPN
esutjss-190	247	5	kochler	kochler	PROPN
esutjss-190	247	6	publishers	publishers	PROPN
esutjss-190	247	7	,	,	PUNCT
esutjss-190	247	8	inc	inc	PROPN
esutjss-190	247	9	.	.	PROPN
esutjss-190	247	10	syed	syed	PROPN
esutjss-190	247	11	,	,	PUNCT
esutjss-190	247	12	a.	a.	NOUN
esutjss-190	247	13	m.	m.	NOUN
esutjss-190	247	14	(	(	PUNCT
esutjss-190	247	15	2009	2009	NUM
esutjss-190	247	16	)	)	PUNCT
esutjss-190	247	17	.	.	PUNCT
esutjss-190	248	1	human	human	ADJ
esutjss-190	248	2	resources	resource	NOUN
esutjss-190	248	3	accounting	accounting	NOUN
esutjss-190	248	4	disclosure	disclosure	NOUN
esutjss-190	248	5	of	of	ADP
esutjss-190	248	6	bangladeshi	bangladeshi	ADJ
esutjss-190	248	7	companies	company	NOUN
esutjss-190	248	8	and	and	CCONJ
esutjss-190	248	9	its	its	PRON
esutjss-190	248	10	association	association	NOUN
esutjss-190	248	11	with	with	ADP
esutjss-190	248	12	corporate	corporate	ADJ
esutjss-190	248	13	characteristics	characteristic	NOUN
esutjss-190	248	14	.	.	PUNCT
esutjss-190	249	1	brac	brac	PROPN
esutjss-190	249	2	university	university	PROPN
esutjss-190	249	3	journal	journal	NOUN
esutjss-190	249	4	,	,	PUNCT
esutjss-190	249	5	1(1	1(1	NUM
esutjss-190	249	6	)	)	PUNCT
esutjss-190	249	7	,	,	PUNCT
esutjss-190	249	8	3543	3543	NUM
esutjss-190	249	9	.	.	PUNCT
esutjss-190	250	1	page	page	NOUN
esutjss-190	250	2	7	7	NUM