id	sid	tid	token	lemma	pos
ejif-1043	1	1	microsoft	microsoft	PROPN
ejif-1043	1	2	word	word	NOUN
ejif-1043	1	3	1043-3967-3-ed.doc	1043-3967-3-ed.doc	NUM
ejif-1043	1	4	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1043	1	5	issn	issn	VERB
ejif-1043	1	6	2421	2421	NUM
ejif-1043	1	7	-	-	SYM
ejif-1043	1	8	2172	2172	NUM
ejif-1043	1	9	1	1	NUM
ejif-1043	1	10	islamic	islamic	ADJ
ejif-1043	1	11	accounting	accounting	NOUN
ejif-1043	1	12	;	;	PUNCT
ejif-1043	1	13	history	history	NOUN
ejif-1043	1	14	,	,	PUNCT
ejif-1043	1	15	development	development	NOUN
ejif-1043	1	16	and	and	CCONJ
ejif-1043	1	17	prospects	prospect	NOUN
ejif-1043	1	18	*	*	PUNCT
ejif-1043	1	19	center	center	NOUN
ejif-1043	1	20	for	for	ADP
ejif-1043	1	21	islamic	islamic	ADJ
ejif-1043	1	22	banking	banking	NOUN
ejif-1043	1	23	,	,	PUNCT
ejif-1043	1	24	finance	finance	NOUN
ejif-1043	1	25	and	and	CCONJ
ejif-1043	1	26	economics	economic	NOUN
ejif-1043	1	27	university	university	PROPN
ejif-1043	1	28	of	of	ADP
ejif-1043	1	29	sarajevo	sarajevo	PROPN
ejif-1043	1	30	;	;	PUNCT
ejif-1043	1	31	university	university	NOUN
ejif-1043	1	32	of	of	ADP
ejif-1043	1	33	bolton	bolton	PROPN
ejif-1043	1	34	+	+	CCONJ
ejif-1043	1	35	heriot	heriot	NOUN
ejif-1043	1	36	-	-	PUNCT
ejif-1043	1	37	watt	watt	NOUN
ejif-1043	1	38	university	university	NOUN
ejif-1043	1	39	;	;	PUNCT
ejif-1043	1	40	politecnico	politecnico	PROPN
ejif-1043	1	41	di	di	X
ejif-1043	1	42	milano	milano	PROPN
ejif-1043	1	43	;	;	PUNCT
ejif-1043	1	44	umea	umea	PROPN
ejif-1043	1	45	university	university	NOUN
ejif-1043	1	46	abstract	abstract	NOUN
ejif-1043	1	47	—	—	PUNCT
ejif-1043	1	48	the	the	DET
ejif-1043	1	49	main	main	ADJ
ejif-1043	1	50	objective	objective	NOUN
ejif-1043	1	51	of	of	ADP
ejif-1043	1	52	this	this	DET
ejif-1043	1	53	paper	paper	NOUN
ejif-1043	1	54	is	be	AUX
ejif-1043	1	55	to	to	PART
ejif-1043	1	56	discuss	discuss	VERB
ejif-1043	1	57	the	the	DET
ejif-1043	1	58	history	history	NOUN
ejif-1043	1	59	of	of	ADP
ejif-1043	1	60	islamic	islamic	ADJ
ejif-1043	1	61	accounting	accounting	NOUN
ejif-1043	1	62	from	from	ADP
ejif-1043	1	63	its	its	PRON
ejif-1043	1	64	emersion	emersion	NOUN
ejif-1043	1	65	to	to	ADP
ejif-1043	1	66	its	its	PRON
ejif-1043	1	67	subsequent	subsequent	ADJ
ejif-1043	1	68	development	development	NOUN
ejif-1043	1	69	and	and	CCONJ
ejif-1043	1	70	expected	expect	VERB
ejif-1043	1	71	growth	growth	NOUN
ejif-1043	1	72	in	in	ADP
ejif-1043	1	73	the	the	DET
ejif-1043	1	74	future	future	NOUN
ejif-1043	1	75	.	.	PUNCT
ejif-1043	2	1	in	in	ADP
ejif-1043	2	2	doing	do	VERB
ejif-1043	2	3	so	so	ADV
ejif-1043	2	4	,	,	PUNCT
ejif-1043	2	5	the	the	DET
ejif-1043	2	6	paper	paper	NOUN
ejif-1043	2	7	will	will	AUX
ejif-1043	2	8	analyze	analyze	VERB
ejif-1043	2	9	the	the	DET
ejif-1043	2	10	historic	historic	ADJ
ejif-1043	2	11	influence	influence	NOUN
ejif-1043	2	12	of	of	ADP
ejif-1043	2	13	islamic	islamic	ADJ
ejif-1043	2	14	accounting	accounting	NOUN
ejif-1043	2	15	over	over	ADP
ejif-1043	2	16	its	its	PRON
ejif-1043	2	17	conventional	conventional	ADJ
ejif-1043	2	18	counterpart	counterpart	NOUN
ejif-1043	2	19	which	which	PRON
ejif-1043	2	20	dominates	dominate	VERB
ejif-1043	2	21	the	the	DET
ejif-1043	2	22	industry	industry	NOUN
ejif-1043	2	23	today	today	NOUN
ejif-1043	2	24	.	.	PUNCT
ejif-1043	3	1	moreover	moreover	ADV
ejif-1043	3	2	,	,	PUNCT
ejif-1043	3	3	it	it	PRON
ejif-1043	3	4	will	will	AUX
ejif-1043	3	5	provide	provide	VERB
ejif-1043	3	6	an	an	DET
ejif-1043	3	7	analysis	analysis	NOUN
ejif-1043	3	8	of	of	ADP
ejif-1043	3	9	the	the	DET
ejif-1043	3	10	similarities	similarity	NOUN
ejif-1043	3	11	and	and	CCONJ
ejif-1043	3	12	differences	difference	NOUN
ejif-1043	3	13	between	between	ADP
ejif-1043	3	14	islamic	islamic	ADJ
ejif-1043	3	15	and	and	CCONJ
ejif-1043	3	16	conventional	conventional	ADJ
ejif-1043	3	17	accounting	accounting	NOUN
ejif-1043	3	18	today	today	NOUN
ejif-1043	3	19	from	from	ADP
ejif-1043	3	20	both	both	CCONJ
ejif-1043	3	21	a	a	DET
ejif-1043	3	22	theoretical	theoretical	ADJ
ejif-1043	3	23	and	and	CCONJ
ejif-1043	3	24	practical	practical	ADJ
ejif-1043	3	25	perspective	perspective	NOUN
ejif-1043	3	26	.	.	PUNCT
ejif-1043	4	1	based	base	VERB
ejif-1043	4	2	on	on	ADP
ejif-1043	4	3	this	this	DET
ejif-1043	4	4	comparison	comparison	NOUN
ejif-1043	4	5	the	the	DET
ejif-1043	4	6	need	need	NOUN
ejif-1043	4	7	for	for	ADP
ejif-1043	4	8	an	an	DET
ejif-1043	4	9	islamic	islamic	ADJ
ejif-1043	4	10	accounting	accounting	NOUN
ejif-1043	4	11	system	system	NOUN
ejif-1043	4	12	,	,	PUNCT
ejif-1043	4	13	in	in	ADP
ejif-1043	4	14	light	light	NOUN
ejif-1043	4	15	of	of	ADP
ejif-1043	4	16	the	the	DET
ejif-1043	4	17	developing	develop	VERB
ejif-1043	4	18	islamic	islamic	ADJ
ejif-1043	4	19	economic	economic	ADJ
ejif-1043	4	20	system	system	NOUN
ejif-1043	4	21	and	and	CCONJ
ejif-1043	4	22	the	the	DET
ejif-1043	4	23	specific	specific	ADJ
ejif-1043	4	24	needs	need	NOUN
ejif-1043	4	25	of	of	ADP
ejif-1043	4	26	its	its	PRON
ejif-1043	4	27	financial	financial	ADJ
ejif-1043	4	28	institutions	institution	NOUN
ejif-1043	4	29	which	which	PRON
ejif-1043	4	30	are	be	AUX
ejif-1043	4	31	governed	govern	VERB
ejif-1043	4	32	by	by	ADP
ejif-1043	4	33	the	the	DET
ejif-1043	4	34	shari’ah	shari’ah	NOUN
ejif-1043	4	35	,	,	PUNCT
ejif-1043	4	36	is	be	AUX
ejif-1043	4	37	discussed	discuss	VERB
ejif-1043	4	38	.	.	PUNCT
ejif-1043	5	1	finally	finally	ADV
ejif-1043	5	2	,	,	PUNCT
ejif-1043	5	3	it	it	PRON
ejif-1043	5	4	will	will	AUX
ejif-1043	5	5	look	look	VERB
ejif-1043	5	6	at	at	ADP
ejif-1043	5	7	the	the	DET
ejif-1043	5	8	prospects	prospect	NOUN
ejif-1043	5	9	of	of	ADP
ejif-1043	5	10	such	such	DET
ejif-1043	5	11	an	an	DET
ejif-1043	5	12	accounting	accounting	NOUN
ejif-1043	5	13	system	system	NOUN
ejif-1043	5	14	as	as	ADV
ejif-1043	5	15	well	well	ADV
ejif-1043	5	16	as	as	ADP
ejif-1043	5	17	the	the	DET
ejif-1043	5	18	challenges	challenge	NOUN
ejif-1043	5	19	it	it	PRON
ejif-1043	5	20	faces	face	VERB
ejif-1043	5	21	moving	move	VERB
ejif-1043	5	22	forward	forward	ADV
ejif-1043	5	23	.	.	PUNCT
ejif-1043	6	1	despite	despite	SCONJ
ejif-1043	6	2	the	the	DET
ejif-1043	6	3	many	many	ADJ
ejif-1043	6	4	strides	stride	NOUN
ejif-1043	6	5	taken	take	VERB
ejif-1043	6	6	towards	towards	ADP
ejif-1043	6	7	developing	develop	VERB
ejif-1043	6	8	a	a	DET
ejif-1043	6	9	comprehensive	comprehensive	ADJ
ejif-1043	6	10	islamic	islamic	ADJ
ejif-1043	6	11	accounting	accounting	NOUN
ejif-1043	6	12	system	system	NOUN
ejif-1043	6	13	,	,	PUNCT
ejif-1043	6	14	there	there	PRON
ejif-1043	6	15	are	be	VERB
ejif-1043	6	16	still	still	ADV
ejif-1043	6	17	many	many	ADJ
ejif-1043	6	18	challenges	challenge	NOUN
ejif-1043	6	19	which	which	PRON
ejif-1043	6	20	need	need	VERB
ejif-1043	6	21	to	to	PART
ejif-1043	6	22	be	be	AUX
ejif-1043	6	23	overcome	overcome	VERB
ejif-1043	6	24	.	.	PUNCT
ejif-1043	7	1	nonetheless	nonetheless	ADV
ejif-1043	7	2	,	,	PUNCT
ejif-1043	7	3	the	the	DET
ejif-1043	7	4	prospects	prospect	NOUN
ejif-1043	7	5	are	be	AUX
ejif-1043	7	6	significant	significant	ADJ
ejif-1043	7	7	,	,	PUNCT
ejif-1043	7	8	namely	namely	ADV
ejif-1043	7	9	in	in	ADP
ejif-1043	7	10	providing	provide	VERB
ejif-1043	7	11	an	an	DET
ejif-1043	7	12	alternative	alternative	NOUN
ejif-1043	7	13	to	to	ADP
ejif-1043	7	14	the	the	DET
ejif-1043	7	15	conventional	conventional	ADJ
ejif-1043	7	16	accounting	accounting	NOUN
ejif-1043	7	17	system	system	NOUN
ejif-1043	7	18	making	make	VERB
ejif-1043	7	19	it	it	PRON
ejif-1043	7	20	a	a	DET
ejif-1043	7	21	field	field	NOUN
ejif-1043	7	22	worth	worth	ADJ
ejif-1043	7	23	contributing	contribute	VERB
ejif-1043	7	24	to	to	ADP
ejif-1043	7	25	.	.	PUNCT
ejif-1043	8	1	keywords	keyword	NOUN
ejif-1043	8	2	-	-	PUNCT
ejif-1043	8	3	component	component	NOUN
ejif-1043	8	4	;	;	PUNCT
ejif-1043	8	5	history	history	NOUN
ejif-1043	8	6	,	,	PUNCT
ejif-1043	8	7	accounting	accounting	NOUN
ejif-1043	8	8	,	,	PUNCT
ejif-1043	8	9	islamic	islamic	ADJ
ejif-1043	8	10	accounting	accounting	NOUN
ejif-1043	8	11	,	,	PUNCT
ejif-1043	8	12	finance	finance	NOUN
ejif-1043	8	13	i.	i.	NOUN
ejif-1043	8	14	introduction	introduction	NOUN
ejif-1043	8	15	with	with	ADP
ejif-1043	8	16	the	the	DET
ejif-1043	8	17	emergence	emergence	NOUN
ejif-1043	8	18	and	and	CCONJ
ejif-1043	8	19	subsequent	subsequent	ADJ
ejif-1043	8	20	development	development	NOUN
ejif-1043	8	21	of	of	ADP
ejif-1043	8	22	islamic	islamic	ADJ
ejif-1043	8	23	economics	economic	NOUN
ejif-1043	8	24	,	,	PUNCT
ejif-1043	8	25	including	include	VERB
ejif-1043	8	26	the	the	DET
ejif-1043	8	27	islamic	islamic	ADJ
ejif-1043	8	28	financial	financial	ADJ
ejif-1043	8	29	system	system	NOUN
ejif-1043	8	30	and	and	CCONJ
ejif-1043	8	31	its	its	PRON
ejif-1043	8	32	institutions	institution	NOUN
ejif-1043	8	33	,	,	PUNCT
ejif-1043	8	34	there	there	PRON
ejif-1043	8	35	became	become	VERB
ejif-1043	8	36	a	a	DET
ejif-1043	8	37	need	need	NOUN
ejif-1043	8	38	for	for	ADP
ejif-1043	8	39	islamic	islamic	ADJ
ejif-1043	8	40	accounting	accounting	NOUN
ejif-1043	8	41	.	.	PUNCT
ejif-1043	9	1	the	the	DET
ejif-1043	9	2	concept	concept	NOUN
ejif-1043	9	3	of	of	ADP
ejif-1043	9	4	an	an	DET
ejif-1043	9	5	islamic	islamic	ADJ
ejif-1043	9	6	accounting	accounting	NOUN
ejif-1043	9	7	system	system	NOUN
ejif-1043	9	8	and	and	CCONJ
ejif-1043	9	9	processes	process	NOUN
ejif-1043	9	10	is	be	AUX
ejif-1043	9	11	not	not	PART
ejif-1043	9	12	a	a	DET
ejif-1043	9	13	new	new	ADJ
ejif-1043	9	14	one	one	NUM
ejif-1043	9	15	by	by	ADP
ejif-1043	9	16	any	any	DET
ejif-1043	9	17	means	mean	NOUN
ejif-1043	9	18	as	as	SCONJ
ejif-1043	9	19	there	there	PRON
ejif-1043	9	20	is	be	VERB
ejif-1043	9	21	significant	significant	ADJ
ejif-1043	9	22	historical	historical	ADJ
ejif-1043	9	23	evidence	evidence	NOUN
ejif-1043	9	24	to	to	PART
ejif-1043	9	25	show	show	VERB
ejif-1043	9	26	the	the	DET
ejif-1043	9	27	use	use	NOUN
ejif-1043	9	28	of	of	ADP
ejif-1043	9	29	islamic	islamic	ADJ
ejif-1043	9	30	accounting	accounting	NOUN
ejif-1043	9	31	practices	practice	NOUN
ejif-1043	9	32	as	as	ADV
ejif-1043	9	33	early	early	ADV
ejif-1043	9	34	as	as	ADP
ejif-1043	9	35	the	the	DET
ejif-1043	9	36	time	time	NOUN
ejif-1043	9	37	of	of	ADP
ejif-1043	9	38	the	the	DET
ejif-1043	9	39	second	second	ADJ
ejif-1043	9	40	caliph	caliph	NOUN
ejif-1043	9	41	,	,	PUNCT
ejif-1043	9	42	umar	umar	PROPN
ejif-1043	9	43	,	,	PUNCT
ejif-1043	9	44	in	in	ADP
ejif-1043	9	45	the	the	DET
ejif-1043	9	46	islamic	islamic	ADJ
ejif-1043	9	47	state	state	NOUN
ejif-1043	9	48	.	.	PUNCT
ejif-1043	10	1	not	not	PART
ejif-1043	10	2	to	to	PART
ejif-1043	10	3	mention	mention	VERB
ejif-1043	10	4	that	that	SCONJ
ejif-1043	10	5	the	the	DET
ejif-1043	10	6	qur’an	qur’an	NOUN
ejif-1043	10	7	provides	provide	VERB
ejif-1043	10	8	the	the	DET
ejif-1043	10	9	basis	basis	NOUN
ejif-1043	10	10	for	for	ADP
ejif-1043	10	11	accounting	accounting	NOUN
ejif-1043	10	12	,	,	PUNCT
ejif-1043	10	13	with	with	ADP
ejif-1043	10	14	significant	significant	ADJ
ejif-1043	10	15	ayahs	ayah	NOUN
ejif-1043	10	16	(	(	PUNCT
ejif-1043	10	17	verses	verse	NOUN
ejif-1043	10	18	)	)	PUNCT
ejif-1043	10	19	demanding	demand	VERB
ejif-1043	10	20	that	that	SCONJ
ejif-1043	10	21	accounting	accounting	NOUN
ejif-1043	10	22	practices	practice	NOUN
ejif-1043	10	23	be	be	AUX
ejif-1043	10	24	developed	develop	VERB
ejif-1043	10	25	and	and	CCONJ
ejif-1043	10	26	implemented	implement	VERB
ejif-1043	10	27	in	in	ADP
ejif-1043	10	28	society	society	NOUN
ejif-1043	10	29	.	.	PUNCT
ejif-1043	11	1	although	although	SCONJ
ejif-1043	11	2	the	the	DET
ejif-1043	11	3	first	first	ADJ
ejif-1043	11	4	scholarly	scholarly	ADJ
ejif-1043	11	5	writing	writing	NOUN
ejif-1043	11	6	of	of	ADP
ejif-1043	11	7	such	such	ADJ
ejif-1043	11	8	practices	practice	NOUN
ejif-1043	11	9	in	in	ADP
ejif-1043	11	10	the	the	DET
ejif-1043	11	11	english	english	ADJ
ejif-1043	11	12	language	language	NOUN
ejif-1043	11	13	did	do	AUX
ejif-1043	11	14	not	not	PART
ejif-1043	11	15	occur	occur	VERB
ejif-1043	11	16	until	until	ADP
ejif-1043	11	17	the	the	DET
ejif-1043	11	18	1980s	1980s	NUM
ejif-1043	11	19	,	,	PUNCT
ejif-1043	11	20	there	there	PRON
ejif-1043	11	21	was	be	VERB
ejif-1043	11	22	significant	significant	ADJ
ejif-1043	11	23	material	material	NOUN
ejif-1043	11	24	in	in	ADP
ejif-1043	11	25	other	other	ADJ
ejif-1043	11	26	languages	language	NOUN
ejif-1043	11	27	[	[	X
ejif-1043	11	28	1	1	NUM
ejif-1043	11	29	]	]	PUNCT
ejif-1043	11	30	.	.	PUNCT
ejif-1043	12	1	the	the	DET
ejif-1043	12	2	problem	problem	NOUN
ejif-1043	12	3	,	,	PUNCT
ejif-1043	12	4	however	however	ADV
ejif-1043	12	5	,	,	PUNCT
ejif-1043	12	6	is	be	AUX
ejif-1043	12	7	that	that	SCONJ
ejif-1043	12	8	many	many	ADJ
ejif-1043	12	9	archives	archive	NOUN
ejif-1043	12	10	were	be	AUX
ejif-1043	12	11	destroyed	destroy	VERB
ejif-1043	12	12	over	over	ADP
ejif-1043	12	13	the	the	DET
ejif-1043	12	14	centuries	century	NOUN
ejif-1043	12	15	making	make	VERB
ejif-1043	12	16	it	it	PRON
ejif-1043	12	17	difficult	difficult	ADJ
ejif-1043	12	18	to	to	PART
ejif-1043	12	19	trace	trace	VERB
ejif-1043	12	20	the	the	DET
ejif-1043	12	21	real	real	ADJ
ejif-1043	12	22	influences	influence	NOUN
ejif-1043	12	23	of	of	ADP
ejif-1043	12	24	islamic	islamic	ADJ
ejif-1043	12	25	accounting	accounting	NOUN
ejif-1043	12	26	on	on	ADP
ejif-1043	12	27	the	the	DET
ejif-1043	12	28	conventional	conventional	ADJ
ejif-1043	12	29	accounting	accounting	NOUN
ejif-1043	12	30	practices	practice	NOUN
ejif-1043	12	31	.	.	PUNCT
ejif-1043	13	1	nonetheless	nonetheless	ADV
ejif-1043	13	2	,	,	PUNCT
ejif-1043	13	3	there	there	PRON
ejif-1043	13	4	are	be	VERB
ejif-1043	13	5	some	some	DET
ejif-1043	13	6	scholars	scholar	NOUN
ejif-1043	13	7	who	who	PRON
ejif-1043	13	8	argue	argue	VERB
ejif-1043	13	9	that	that	SCONJ
ejif-1043	13	10	islamic	islamic	PROPN
ejif-1043	13	11	accounting	accounting	NOUN
ejif-1043	13	12	influenced	influence	VERB
ejif-1043	13	13	the	the	DET
ejif-1043	13	14	development	development	NOUN
ejif-1043	13	15	of	of	ADP
ejif-1043	13	16	double	double	ADJ
ejif-1043	13	17	-	-	PUNCT
ejif-1043	13	18	entry	entry	NOUN
ejif-1043	13	19	accounting	accounting	NOUN
ejif-1043	13	20	in	in	ADP
ejif-1043	13	21	italy	italy	PROPN
ejif-1043	13	22	,	,	PUNCT
ejif-1043	13	23	home	home	ADV
ejif-1043	13	24	of	of	ADP
ejif-1043	13	25	the	the	DET
ejif-1043	13	26	father	father	NOUN
ejif-1043	13	27	of	of	ADP
ejif-1043	13	28	modern	modern	ADJ
ejif-1043	13	29	accounting	accounting	NOUN
ejif-1043	13	30	.	.	PUNCT
ejif-1043	14	1	thus	thus	ADV
ejif-1043	14	2	,	,	PUNCT
ejif-1043	14	3	the	the	DET
ejif-1043	14	4	historical	historical	ADJ
ejif-1043	14	5	evidence	evidence	NOUN
ejif-1043	14	6	of	of	ADP
ejif-1043	14	7	islamic	islamic	ADJ
ejif-1043	14	8	accounting	accounting	NOUN
ejif-1043	14	9	is	be	AUX
ejif-1043	14	10	significant	significant	ADJ
ejif-1043	14	11	.	.	PUNCT
ejif-1043	15	1	yet	yet	ADV
ejif-1043	15	2	,	,	PUNCT
ejif-1043	15	3	this	this	PRON
ejif-1043	15	4	does	do	AUX
ejif-1043	15	5	not	not	PART
ejif-1043	15	6	mean	mean	VERB
ejif-1043	15	7	that	that	SCONJ
ejif-1043	15	8	there	there	PRON
ejif-1043	15	9	are	be	VERB
ejif-1043	15	10	not	not	PART
ejif-1043	15	11	issues	issue	NOUN
ejif-1043	15	12	facing	face	VERB
ejif-1043	15	13	its	its	PRON
ejif-1043	15	14	development	development	NOUN
ejif-1043	15	15	and	and	CCONJ
ejif-1043	15	16	implementation	implementation	NOUN
ejif-1043	15	17	in	in	ADP
ejif-1043	15	18	the	the	DET
ejif-1043	15	19	modern	modern	ADJ
ejif-1043	15	20	economic	economic	ADJ
ejif-1043	15	21	system	system	NOUN
ejif-1043	15	22	which	which	PRON
ejif-1043	15	23	is	be	AUX
ejif-1043	15	24	heavily	heavily	ADV
ejif-1043	15	25	influenced	influence	VERB
ejif-1043	15	26	by	by	ADP
ejif-1043	15	27	western	western	ADJ
ejif-1043	15	28	practices	practice	NOUN
ejif-1043	15	29	.	.	PUNCT
ejif-1043	16	1	ii	ii	PROPN
ejif-1043	16	2	.	.	PUNCT
ejif-1043	17	1	history	history	NOUN
ejif-1043	17	2	of	of	ADP
ejif-1043	17	3	islamic	islamic	ADJ
ejif-1043	17	4	accounting	accounting	NOUN
ejif-1043	17	5	it	it	PRON
ejif-1043	17	6	is	be	AUX
ejif-1043	17	7	widely	widely	ADV
ejif-1043	17	8	accepted	accept	VERB
ejif-1043	17	9	that	that	SCONJ
ejif-1043	17	10	the	the	DET
ejif-1043	17	11	origins	origin	NOUN
ejif-1043	17	12	of	of	ADP
ejif-1043	17	13	organized	organized	ADJ
ejif-1043	17	14	accounting	accounting	NOUN
ejif-1043	17	15	,	,	PUNCT
ejif-1043	17	16	in	in	ADP
ejif-1043	17	17	the	the	DET
ejif-1043	17	18	form	form	NOUN
ejif-1043	17	19	we	we	PRON
ejif-1043	17	20	use	use	VERB
ejif-1043	17	21	today	today	NOUN
ejif-1043	17	22	,	,	PUNCT
ejif-1043	17	23	can	can	AUX
ejif-1043	17	24	be	be	AUX
ejif-1043	17	25	traced	trace	VERB
ejif-1043	17	26	back	back	ADV
ejif-1043	17	27	to	to	ADP
ejif-1043	17	28	italy	italy	PROPN
ejif-1043	17	29	and	and	CCONJ
ejif-1043	17	30	luca	luca	PROPN
ejif-1043	17	31	pacioli	pacioli	NOUN
ejif-1043	17	32	,	,	PUNCT
ejif-1043	17	33	the	the	DET
ejif-1043	17	34	father	father	NOUN
ejif-1043	17	35	of	of	ADP
ejif-1043	17	36	modern	modern	ADJ
ejif-1043	17	37	economics	economic	NOUN
ejif-1043	17	38	.	.	PUNCT
ejif-1043	18	1	his	his	PRON
ejif-1043	18	2	book	book	NOUN
ejif-1043	18	3	,	,	PUNCT
ejif-1043	18	4	summa	summa	PROPN
ejif-1043	18	5	de	de	PROPN
ejif-1043	18	6	arithmetica	arithmetica	PROPN
ejif-1043	18	7	,	,	PUNCT
ejif-1043	18	8	geometria	geometria	PROPN
ejif-1043	18	9	,	,	PUNCT
ejif-1043	18	10	proportioni	proportioni	PROPN
ejif-1043	18	11	et	et	PROPN
ejif-1043	18	12	proprotionalita	proprotionalita	PROPN
ejif-1043	18	13	,	,	PUNCT
ejif-1043	18	14	published	publish	VERB
ejif-1043	18	15	in	in	ADP
ejif-1043	18	16	1494	1494	NUM
ejif-1043	18	17	ce	ce	X
ejif-1043	18	18	(	(	PUNCT
ejif-1043	18	19	common	common	ADJ
ejif-1043	18	20	era	era	NOUN
ejif-1043	18	21	)	)	PUNCT
ejif-1043	18	22	is	be	AUX
ejif-1043	18	23	considered	consider	VERB
ejif-1043	18	24	the	the	DET
ejif-1043	18	25	first	first	ADJ
ejif-1043	18	26	text	text	NOUN
ejif-1043	18	27	on	on	ADP
ejif-1043	18	28	accounting	account	VERB
ejif-1043	18	29	[	[	X
ejif-1043	18	30	2	2	NUM
ejif-1043	18	31	]	]	PUNCT
ejif-1043	18	32	.	.	PUNCT
ejif-1043	19	1	although	although	SCONJ
ejif-1043	19	2	,	,	PUNCT
ejif-1043	19	3	it	it	PRON
ejif-1043	19	4	must	must	AUX
ejif-1043	19	5	be	be	AUX
ejif-1043	19	6	said	say	VERB
ejif-1043	19	7	that	that	SCONJ
ejif-1043	19	8	luca	luca	PROPN
ejif-1043	19	9	pacioli	pacioli	PROPN
ejif-1043	19	10	is	be	AUX
ejif-1043	19	11	not	not	PART
ejif-1043	19	12	accredited	accredit	VERB
ejif-1043	19	13	with	with	ADP
ejif-1043	19	14	inventing	invent	VERB
ejif-1043	19	15	the	the	DET
ejif-1043	19	16	accounting	accounting	NOUN
ejif-1043	19	17	system	system	NOUN
ejif-1043	19	18	but	but	CCONJ
ejif-1043	19	19	for	for	ADP
ejif-1043	19	20	being	be	AUX
ejif-1043	19	21	the	the	DET
ejif-1043	19	22	first	first	ADJ
ejif-1043	19	23	individual	individual	NOUN
ejif-1043	19	24	to	to	PART
ejif-1043	19	25	codify	codify	VERB
ejif-1043	19	26	and	and	CCONJ
ejif-1043	19	27	publish	publish	VERB
ejif-1043	19	28	the	the	DET
ejif-1043	19	29	system	system	NOUN
ejif-1043	19	30	.	.	PUNCT
ejif-1043	20	1	this	this	PRON
ejif-1043	20	2	is	be	AUX
ejif-1043	20	3	because	because	SCONJ
ejif-1043	20	4	merchants	merchant	NOUN
ejif-1043	20	5	had	have	AUX
ejif-1043	20	6	been	be	AUX
ejif-1043	20	7	using	use	VERB
ejif-1043	20	8	an	an	DET
ejif-1043	20	9	accounting	accounting	NOUN
ejif-1043	20	10	methodology	methodology	NOUN
ejif-1043	20	11	for	for	ADP
ejif-1043	20	12	years	year	NOUN
ejif-1043	20	13	,	,	PUNCT
ejif-1043	20	14	one	one	NUM
ejif-1043	20	15	which	which	PRON
ejif-1043	20	16	is	be	AUX
ejif-1043	20	17	claimed	claim	VERB
ejif-1043	20	18	to	to	PART
ejif-1043	20	19	have	have	AUX
ejif-1043	20	20	been	be	AUX
ejif-1043	20	21	developed	develop	VERB
ejif-1043	20	22	and	and	CCONJ
ejif-1043	20	23	used	use	VERB
ejif-1043	20	24	in	in	ADP
ejif-1043	20	25	trade	trade	NOUN
ejif-1043	20	26	and	and	CCONJ
ejif-1043	20	27	commerce	commerce	NOUN
ejif-1043	20	28	around	around	ADP
ejif-1043	20	29	the	the	DET
ejif-1043	20	30	middle	middle	ADJ
ejif-1043	20	31	ages	age	NOUN
ejif-1043	20	32	[	[	X
ejif-1043	20	33	2	2	NUM
ejif-1043	20	34	]	]	PUNCT
ejif-1043	20	35	.	.	PUNCT
ejif-1043	21	1	accounting	account	VERB
ejif-1043	21	2	in	in	ADP
ejif-1043	21	3	the	the	DET
ejif-1043	21	4	islamic	islamic	ADJ
ejif-1043	21	5	world	world	NOUN
ejif-1043	21	6	can	can	AUX
ejif-1043	21	7	be	be	AUX
ejif-1043	21	8	traced	trace	VERB
ejif-1043	21	9	back	back	ADV
ejif-1043	21	10	even	even	ADV
ejif-1043	21	11	farther	far	ADV
ejif-1043	21	12	than	than	ADP
ejif-1043	21	13	these	these	DET
ejif-1043	21	14	above	above	ADP
ejif-1043	21	15	mentioned	mention	VERB
ejif-1043	21	16	claims	claim	NOUN
ejif-1043	21	17	.	.	PUNCT
ejif-1043	22	1	the	the	DET
ejif-1043	22	2	nation	nation	NOUN
ejif-1043	22	3	living	live	VERB
ejif-1043	22	4	in	in	ADP
ejif-1043	22	5	arabia	arabia	PROPN
ejif-1043	22	6	during	during	ADP
ejif-1043	22	7	the	the	DET
ejif-1043	22	8	time	time	NOUN
ejif-1043	22	9	of	of	ADP
ejif-1043	22	10	the	the	DET
ejif-1043	22	11	prophet	prophet	NOUN
ejif-1043	22	12	muhammad	muhammad	NOUN
ejif-1043	22	13	,	,	PUNCT
ejif-1043	22	14	peace	peace	NOUN
ejif-1043	22	15	be	be	VERB
ejif-1043	22	16	upon	upon	SCONJ
ejif-1043	22	17	him	he	PRON
ejif-1043	22	18	(	(	PUNCT
ejif-1043	22	19	p.b.u.h	p.b.u.h	PROPN
ejif-1043	22	20	)	)	PUNCT
ejif-1043	22	21	,	,	PUNCT
ejif-1043	22	22	was	be	AUX
ejif-1043	22	23	one	one	NUM
ejif-1043	22	24	whose	whose	DET
ejif-1043	22	25	entire	entire	ADJ
ejif-1043	22	26	economic	economic	ADJ
ejif-1043	22	27	system	system	NOUN
ejif-1043	22	28	was	be	AUX
ejif-1043	22	29	more	more	ADV
ejif-1043	22	30	or	or	CCONJ
ejif-1043	22	31	less	less	ADV
ejif-1043	22	32	reliant	reliant	ADJ
ejif-1043	22	33	on	on	ADP
ejif-1043	22	34	trade	trade	NOUN
ejif-1043	22	35	and	and	CCONJ
ejif-1043	22	36	commerce	commerce	NOUN
ejif-1043	22	37	.	.	PUNCT
ejif-1043	23	1	even	even	ADV
ejif-1043	23	2	the	the	DET
ejif-1043	23	3	prophet	prophet	NOUN
ejif-1043	23	4	p.b.u.h	p.b.u.h	VERB
ejif-1043	23	5	worked	work	VERB
ejif-1043	23	6	as	as	ADP
ejif-1043	23	7	a	a	DET
ejif-1043	23	8	merchant	merchant	NOUN
ejif-1043	23	9	.	.	PUNCT
ejif-1043	24	1	the	the	DET
ejif-1043	24	2	arrival	arrival	NOUN
ejif-1043	24	3	of	of	ADP
ejif-1043	24	4	islam	islam	PROPN
ejif-1043	24	5	through	through	ADP
ejif-1043	24	6	the	the	DET
ejif-1043	24	7	revelation	revelation	NOUN
ejif-1043	24	8	of	of	ADP
ejif-1043	24	9	the	the	DET
ejif-1043	24	10	qur’an	qur’an	NOUN
ejif-1043	24	11	provided	provide	VERB
ejif-1043	24	12	instructions	instruction	NOUN
ejif-1043	24	13	on	on	ADP
ejif-1043	24	14	every	every	DET
ejif-1043	24	15	aspect	aspect	NOUN
ejif-1043	24	16	of	of	ADP
ejif-1043	24	17	life	life	NOUN
ejif-1043	24	18	,	,	PUNCT
ejif-1043	24	19	including	include	VERB
ejif-1043	24	20	economic	economic	ADJ
ejif-1043	24	21	transactions	transaction	NOUN
ejif-1043	24	22	[	[	X
ejif-1043	24	23	3	3	NUM
ejif-1043	24	24	]	]	PUNCT
ejif-1043	24	25	.	.	PUNCT
ejif-1043	25	1	in	in	ADP
ejif-1043	25	2	fact	fact	NOUN
ejif-1043	25	3	,	,	PUNCT
ejif-1043	25	4	the	the	DET
ejif-1043	25	5	basis	basis	NOUN
ejif-1043	25	6	of	of	ADP
ejif-1043	25	7	the	the	DET
ejif-1043	25	8	islamic	islamic	ADJ
ejif-1043	25	9	economic	economic	ADJ
ejif-1043	25	10	system	system	NOUN
ejif-1043	25	11	comes	come	VERB
ejif-1043	25	12	from	from	ADP
ejif-1043	25	13	the	the	DET
ejif-1043	25	14	qur’an	qur’an	NOUN
ejif-1043	25	15	itself	itself	PRON
ejif-1043	25	16	which	which	PRON
ejif-1043	25	17	provides	provide	VERB
ejif-1043	25	18	examples	example	NOUN
ejif-1043	25	19	of	of	ADP
ejif-1043	25	20	how	how	SCONJ
ejif-1043	25	21	to	to	PART
ejif-1043	25	22	conduct	conduct	VERB
ejif-1043	25	23	business	business	NOUN
ejif-1043	25	24	in	in	ADP
ejif-1043	25	25	a	a	DET
ejif-1043	25	26	permissible	permissible	ADJ
ejif-1043	25	27	manner	manner	NOUN
ejif-1043	25	28	.	.	PUNCT
ejif-1043	26	1	the	the	DET
ejif-1043	26	2	creation	creation	NOUN
ejif-1043	26	3	of	of	ADP
ejif-1043	26	4	an	an	DET
ejif-1043	26	5	islamic	islamic	ADJ
ejif-1043	26	6	accounting	accounting	NOUN
ejif-1043	26	7	system	system	NOUN
ejif-1043	26	8	was	be	AUX
ejif-1043	26	9	,	,	PUNCT
ejif-1043	26	10	therefore	therefore	ADV
ejif-1043	26	11	,	,	PUNCT
ejif-1043	26	12	both	both	PRON
ejif-1043	26	13	necessary	necessary	ADJ
ejif-1043	26	14	and	and	CCONJ
ejif-1043	26	15	inevitable	inevitable	ADJ
ejif-1043	26	16	.	.	PUNCT
ejif-1043	27	1	in	in	ADP
ejif-1043	27	2	fact	fact	NOUN
ejif-1043	27	3	,	,	PUNCT
ejif-1043	27	4	the	the	DET
ejif-1043	27	5	qur’an	qur’an	NOUN
ejif-1043	27	6	also	also	ADV
ejif-1043	27	7	provided	provide	VERB
ejif-1043	27	8	guidance	guidance	NOUN
ejif-1043	27	9	on	on	ADP
ejif-1043	27	10	how	how	SCONJ
ejif-1043	27	11	to	to	PART
ejif-1043	27	12	conduct	conduct	VERB
ejif-1043	27	13	accounting	accounting	NOUN
ejif-1043	27	14	activities	activity	NOUN
ejif-1043	27	15	and	and	CCONJ
ejif-1043	27	16	seeing	see	VERB
ejif-1043	27	17	as	as	SCONJ
ejif-1043	27	18	the	the	DET
ejif-1043	27	19	divine	divine	ADJ
ejif-1043	27	20	revelation	revelation	NOUN
ejif-1043	27	21	began	begin	VERB
ejif-1043	27	22	around	around	ADP
ejif-1043	27	23	610	610	NUM
ejif-1043	27	24	ce	ce	PROPN
ejif-1043	27	25	,	,	PUNCT
ejif-1043	27	26	this	this	PRON
ejif-1043	27	27	would	would	AUX
ejif-1043	27	28	mean	mean	VERB
ejif-1043	27	29	that	that	SCONJ
ejif-1043	27	30	islamic	islamic	PROPN
ejif-1043	27	31	accounting	accounting	NOUN
ejif-1043	27	32	was	be	AUX
ejif-1043	27	33	present	present	ADJ
ejif-1043	27	34	some	some	DET
ejif-1043	27	35	800	800	NUM
ejif-1043	27	36	years	year	NOUN
ejif-1043	27	37	before	before	ADP
ejif-1043	27	38	pacioli	pacioli	NOUN
ejif-1043	27	39	’s	’s	PART
ejif-1043	27	40	book	book	NOUN
ejif-1043	28	1	[	[	X
ejif-1043	28	2	4	4	NUM
ejif-1043	28	3	]	]	PUNCT
ejif-1043	28	4	.	.	PUNCT
ejif-1043	29	1	this	this	DET
ejif-1043	29	2	fact	fact	NOUN
ejif-1043	29	3	is	be	AUX
ejif-1043	29	4	not	not	PART
ejif-1043	29	5	surprising	surprising	ADJ
ejif-1043	29	6	as	as	SCONJ
ejif-1043	29	7	the	the	DET
ejif-1043	29	8	writing	writing	NOUN
ejif-1043	29	9	of	of	ADP
ejif-1043	29	10	accounting	accounting	NOUN
ejif-1043	29	11	history	history	NOUN
ejif-1043	29	12	is	be	AUX
ejif-1043	29	13	dominated	dominate	VERB
ejif-1043	29	14	by	by	ADP
ejif-1043	29	15	english	english	ADJ
ejif-1043	29	16	writers	writer	NOUN
ejif-1043	29	17	who	who	PRON
ejif-1043	29	18	focus	focus	VERB
ejif-1043	29	19	and	and	CCONJ
ejif-1043	29	20	discus	discus	VERB
ejif-1043	29	21	private	private	ADJ
ejif-1043	29	22	-	-	PUNCT
ejif-1043	29	23	sector	sector	NOUN
ejif-1043	29	24	accounting	accounting	NOUN
ejif-1043	29	25	in	in	ADP
ejif-1043	29	26	english	english	PROPN
ejif-1043	29	27	-	-	PUNCT
ejif-1043	29	28	speaking	speak	VERB
ejif-1043	29	29	countries	country	NOUN
ejif-1043	29	30	of	of	ADP
ejif-1043	29	31	the	the	DET
ejif-1043	29	32	19th	19th	ADJ
ejif-1043	29	33	and	and	CCONJ
ejif-1043	29	34	20th	20th	ADJ
ejif-1043	29	35	century	century	NOUN
ejif-1043	29	36	[	[	X
ejif-1043	29	37	1	1	NUM
ejif-1043	29	38	]	]	PUNCT
ejif-1043	29	39	.	.	PUNCT
ejif-1043	30	1	the	the	DET
ejif-1043	30	2	scope	scope	NOUN
ejif-1043	30	3	of	of	ADP
ejif-1043	30	4	accounting	accounting	NOUN
ejif-1043	30	5	history	history	NOUN
ejif-1043	30	6	,	,	PUNCT
ejif-1043	30	7	however	however	ADV
ejif-1043	30	8	,	,	PUNCT
ejif-1043	30	9	is	be	AUX
ejif-1043	30	10	much	much	ADV
ejif-1043	30	11	wider	wide	ADJ
ejif-1043	30	12	than	than	ADP
ejif-1043	30	13	this	this	PRON
ejif-1043	30	14	,	,	PUNCT
ejif-1043	30	15	both	both	CCONJ
ejif-1043	30	16	from	from	ADP
ejif-1043	30	17	a	a	DET
ejif-1043	30	18	geographic	geographic	ADJ
ejif-1043	30	19	point	point	NOUN
ejif-1043	30	20	of	of	ADP
ejif-1043	30	21	view	view	NOUN
ejif-1043	30	22	as	as	SCONJ
ejif-1043	30	23	it	it	PRON
ejif-1043	30	24	was	be	AUX
ejif-1043	30	25	not	not	PART
ejif-1043	30	26	limited	limit	VERB
ejif-1043	30	27	to	to	ADP
ejif-1043	30	28	the	the	DET
ejif-1043	30	29	english	english	PROPN
ejif-1043	30	30	-	-	PUNCT
ejif-1043	30	31	speaking	speak	VERB
ejif-1043	30	32	world	world	NOUN
ejif-1043	30	33	,	,	PUNCT
ejif-1043	30	34	and	and	CCONJ
ejif-1043	30	35	from	from	ADP
ejif-1043	30	36	a	a	DET
ejif-1043	30	37	time	time	NOUN
ejif-1043	30	38	point	point	NOUN
ejif-1043	30	39	of	of	ADP
ejif-1043	30	40	view	view	NOUN
ejif-1043	30	41	as	as	SCONJ
ejif-1043	30	42	accounting	accounting	NOUN
ejif-1043	30	43	existed	exist	VERB
ejif-1043	30	44	prior	prior	ADV
ejif-1043	30	45	to	to	ADP
ejif-1043	30	46	the	the	DET
ejif-1043	30	47	modern	modern	ADJ
ejif-1043	30	48	era	era	NOUN
ejif-1043	30	49	.	.	PUNCT
ejif-1043	31	1	thus	thus	ADV
ejif-1043	31	2	,	,	PUNCT
ejif-1043	31	3	as	as	SCONJ
ejif-1043	31	4	islam	islam	PROPN
ejif-1043	31	5	grew	grow	VERB
ejif-1043	31	6	so	so	ADV
ejif-1043	31	7	did	do	VERB
ejif-1043	31	8	the	the	DET
ejif-1043	31	9	islamic	islamic	ADJ
ejif-1043	31	10	economic	economic	ADJ
ejif-1043	31	11	system	system	NOUN
ejif-1043	31	12	and	and	CCONJ
ejif-1043	31	13	all	all	DET
ejif-1043	31	14	activities	activity	NOUN
ejif-1043	31	15	therein	therein	ADV
ejif-1043	31	16	.	.	PUNCT
ejif-1043	32	1	the	the	DET
ejif-1043	32	2	expansion	expansion	NOUN
ejif-1043	32	3	in	in	ADP
ejif-1043	32	4	trade	trade	NOUN
ejif-1043	32	5	within	within	ADP
ejif-1043	32	6	and	and	CCONJ
ejif-1043	32	7	beyond	beyond	ADP
ejif-1043	32	8	the	the	DET
ejif-1043	32	9	muslim	muslim	PROPN
ejif-1043	32	10	world	world	PROPN
ejif-1043	32	11	promoted	promote	VERB
ejif-1043	32	12	the	the	DET
ejif-1043	32	13	development	development	NOUN
ejif-1043	32	14	of	of	ADP
ejif-1043	32	15	a	a	DET
ejif-1043	32	16	mechanism	mechanism	NOUN
ejif-1043	32	17	which	which	PRON
ejif-1043	32	18	would	would	AUX
ejif-1043	32	19	ensure	ensure	VERB
ejif-1043	32	20	the	the	DET
ejif-1043	32	21	acceptable	acceptable	ADJ
ejif-1043	32	22	accountability	accountability	NOUN
ejif-1043	32	23	of	of	ADP
ejif-1043	32	24	cash	cash	NOUN
ejif-1043	32	25	,	,	PUNCT
ejif-1043	32	26	goods	good	NOUN
ejif-1043	32	27	received	receive	VERB
ejif-1043	32	28	and	and	CCONJ
ejif-1043	32	29	distributed	distribute	VERB
ejif-1043	32	30	[	[	X
ejif-1043	32	31	5	5	NUM
ejif-1043	32	32	]	]	PUNCT
ejif-1043	32	33	.	.	PUNCT
ejif-1043	33	1	this	this	PRON
ejif-1043	33	2	became	become	VERB
ejif-1043	33	3	specifically	specifically	ADV
ejif-1043	33	4	important	important	ADJ
ejif-1043	33	5	with	with	ADP
ejif-1043	33	6	the	the	DET
ejif-1043	33	7	introduction	introduction	NOUN
ejif-1043	33	8	of	of	ADP
ejif-1043	33	9	zakat	zakat	NOUN
ejif-1043	33	10	in	in	ADP
ejif-1043	33	11	624	624	NUM
ejif-1043	33	12	ce	ce	NOUN
ejif-1043	33	13	,	,	PUNCT
ejif-1043	33	14	where	where	SCONJ
ejif-1043	33	15	it	it	PRON
ejif-1043	33	16	was	be	AUX
ejif-1043	33	17	necessary	necessary	ADJ
ejif-1043	33	18	to	to	PART
ejif-1043	33	19	have	have	VERB
ejif-1043	33	20	accounting	account	VERB
ejif-1043	33	21	for	for	ADP
ejif-1043	33	22	the	the	DET
ejif-1043	33	23	purpose	purpose	NOUN
ejif-1043	33	24	of	of	ADP
ejif-1043	33	25	calculating	calculate	VERB
ejif-1043	33	26	and	and	CCONJ
ejif-1043	33	27	paying	pay	VERB
ejif-1043	33	28	zakat	zakat	NOUN
ejif-1043	33	29	.	.	PUNCT
ejif-1043	34	1	it	it	PRON
ejif-1043	34	2	was	be	AUX
ejif-1043	34	3	also	also	ADV
ejif-1043	34	4	important	important	ADJ
ejif-1043	34	5	for	for	ADP
ejif-1043	34	6	those	those	DET
ejif-1043	34	7	amela	amela	ADP
ejif-1043	34	8	trokic*+	trokic*+	PROPN
ejif-1043	34	9	ejif	ejif	PROPN
ejif-1043	34	10	–	–	PUNCT
ejif-1043	34	11	european	european	PROPN
ejif-1043	34	12	journal	journal	PROPN
ejif-1043	34	13	of	of	ADP
ejif-1043	34	14	islamic	islamic	PROPN
ejif-1043	34	15	finance	finance	PROPN
ejif-1043	34	16	no3	no3	PROPN
ejif-1043	34	17	,	,	PUNCT
ejif-1043	34	18	dec	dec	PROPN
ejif-1043	34	19	(	(	PUNCT
ejif-1043	34	20	2015	2015	NUM
ejif-1043	34	21	)	)	PUNCT
ejif-1043	35	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1043	35	2	issn	issn	VERB
ejif-1043	35	3	2421	2421	NUM
ejif-1043	35	4	-	-	SYM
ejif-1043	35	5	2172	2172	NUM
ejif-1043	35	6	2	2	NUM
ejif-1043	35	7	individuals	individual	NOUN
ejif-1043	35	8	conducting	conduct	VERB
ejif-1043	35	9	business	business	NOUN
ejif-1043	35	10	,	,	PUNCT
ejif-1043	35	11	specifically	specifically	ADV
ejif-1043	35	12	entrepreneurs	entrepreneur	NOUN
ejif-1043	35	13	,	,	PUNCT
ejif-1043	35	14	to	to	PART
ejif-1043	35	15	develop	develop	VERB
ejif-1043	35	16	a	a	DET
ejif-1043	35	17	bookkeeping	bookkeeping	NOUN
ejif-1043	35	18	and	and	CCONJ
ejif-1043	35	19	writing	write	VERB
ejif-1043	35	20	system	system	NOUN
ejif-1043	35	21	to	to	PART
ejif-1043	35	22	ensure	ensure	VERB
ejif-1043	35	23	that	that	SCONJ
ejif-1043	35	24	their	their	PRON
ejif-1043	35	25	ventures	venture	NOUN
ejif-1043	35	26	were	be	AUX
ejif-1043	35	27	shari’ah	shari’ah	NOUN
ejif-1043	35	28	compliant	compliant	ADJ
ejif-1043	35	29	.	.	PUNCT
ejif-1043	36	1	the	the	DET
ejif-1043	36	2	qur’an	qur’an	NOUN
ejif-1043	36	3	,	,	PUNCT
ejif-1043	36	4	as	as	SCONJ
ejif-1043	36	5	mentioned	mention	VERB
ejif-1043	36	6	earlier	early	ADV
ejif-1043	36	7	,	,	PUNCT
ejif-1043	36	8	stresses	stress	VERB
ejif-1043	36	9	the	the	DET
ejif-1043	36	10	need	need	NOUN
ejif-1043	36	11	for	for	ADP
ejif-1043	36	12	an	an	DET
ejif-1043	36	13	accounting	accounting	NOUN
ejif-1043	36	14	system	system	NOUN
ejif-1043	36	15	by	by	ADP
ejif-1043	36	16	stating	state	VERB
ejif-1043	36	17	the	the	DET
ejif-1043	36	18	importance	importance	NOUN
ejif-1043	36	19	of	of	ADP
ejif-1043	36	20	writing	writing	NOUN
ejif-1043	36	21	and	and	CCONJ
ejif-1043	36	22	recording	recording	NOUN
ejif-1043	36	23	debts	debt	NOUN
ejif-1043	36	24	as	as	ADV
ejif-1043	36	25	well	well	ADV
ejif-1043	36	26	as	as	ADP
ejif-1043	36	27	business	business	NOUN
ejif-1043	36	28	transactions	transaction	NOUN
ejif-1043	36	29	.	.	PUNCT
ejif-1043	37	1	examples	example	NOUN
ejif-1043	37	2	of	of	ADP
ejif-1043	37	3	such	such	ADJ
ejif-1043	37	4	revelations	revelation	NOUN
ejif-1043	37	5	can	can	AUX
ejif-1043	37	6	be	be	AUX
ejif-1043	37	7	seen	see	VERB
ejif-1043	37	8	in	in	ADP
ejif-1043	37	9	surah	surah	PROPN
ejif-1043	37	10	18	18	NUM
ejif-1043	37	11	:	:	PUNCT
ejif-1043	37	12	ayah	ayah	NOUN
ejif-1043	37	13	30	30	NUM
ejif-1043	37	14	and	and	CCONJ
ejif-1043	37	15	surah	surah	PROPN
ejif-1043	37	16	2	2	NUM
ejif-1043	37	17	(	(	PUNCT
ejif-1043	37	18	al	al	PROPN
ejif-1043	37	19	-	-	PUNCT
ejif-1043	37	20	baqarah	baqarah	PROPN
ejif-1043	37	21	):	):	PUNCT
ejif-1043	37	22	ayah	ayah	NOUN
ejif-1043	37	23	282	282	NUM
ejif-1043	37	24	-	-	SYM
ejif-1043	37	25	283	283	NUM
ejif-1043	37	26	.	.	PUNCT
ejif-1043	38	1	ayah	ayah	NOUN
ejif-1043	38	2	282	282	NUM
ejif-1043	38	3	of	of	ADP
ejif-1043	38	4	surah	surah	PROPN
ejif-1043	38	5	al	al	PROPN
ejif-1043	38	6	-	-	PUNCT
ejif-1043	38	7	baqarah	baqarah	PROPN
ejif-1043	38	8	is	be	AUX
ejif-1043	38	9	also	also	ADV
ejif-1043	38	10	known	know	VERB
ejif-1043	38	11	as	as	ADP
ejif-1043	38	12	‘	'	PUNCT
ejif-1043	38	13	the	the	DET
ejif-1043	38	14	debts	debt	NOUN
ejif-1043	38	15	ayah	ayah	NOUN
ejif-1043	38	16	’	'	PUNCT
ejif-1043	38	17	and	and	CCONJ
ejif-1043	38	18	is	be	AUX
ejif-1043	38	19	the	the	DET
ejif-1043	38	20	longest	long	ADJ
ejif-1043	38	21	ayah	ayah	NOUN
ejif-1043	38	22	in	in	ADP
ejif-1043	38	23	the	the	DET
ejif-1043	38	24	qur’an	qur’an	NOUN
ejif-1043	38	25	,	,	PUNCT
ejif-1043	38	26	specifying	specify	VERB
ejif-1043	38	27	all	all	DET
ejif-1043	38	28	the	the	DET
ejif-1043	38	29	requirements	requirement	NOUN
ejif-1043	38	30	for	for	ADP
ejif-1043	38	31	writing	writing	NOUN
ejif-1043	38	32	and	and	CCONJ
ejif-1043	38	33	recording	recording	NOUN
ejif-1043	38	34	debts	debt	NOUN
ejif-1043	38	35	as	as	ADV
ejif-1043	38	36	well	well	ADV
ejif-1043	38	37	as	as	ADP
ejif-1043	38	38	business	business	NOUN
ejif-1043	38	39	transactions	transaction	NOUN
ejif-1043	38	40	.	.	PUNCT
ejif-1043	39	1	the	the	DET
ejif-1043	39	2	formal	formal	ADJ
ejif-1043	39	3	introduction	introduction	NOUN
ejif-1043	39	4	of	of	ADP
ejif-1043	39	5	accounting	accounting	NOUN
ejif-1043	39	6	books	book	NOUN
ejif-1043	39	7	,	,	PUNCT
ejif-1043	39	8	concepts	concept	NOUN
ejif-1043	39	9	and	and	CCONJ
ejif-1043	39	10	procedures	procedure	NOUN
ejif-1043	39	11	occurred	occur	VERB
ejif-1043	39	12	during	during	ADP
ejif-1043	39	13	the	the	DET
ejif-1043	39	14	time	time	NOUN
ejif-1043	39	15	of	of	ADP
ejif-1043	39	16	the	the	DET
ejif-1043	39	17	second	second	ADJ
ejif-1043	39	18	caliph	caliph	NOUN
ejif-1043	39	19	,	,	PUNCT
ejif-1043	39	20	umar	umar	PROPN
ejif-1043	39	21	bin	bin	PROPN
ejif-1043	39	22	al	al	PROPN
ejif-1043	39	23	-	-	PUNCT
ejif-1043	39	24	kattab	kattab	PROPN
ejif-1043	39	25	,	,	PUNCT
ejif-1043	39	26	who	who	PRON
ejif-1043	39	27	ruled	rule	VERB
ejif-1043	39	28	between	between	ADP
ejif-1043	39	29	634644	634644	NUM
ejif-1043	39	30	ce	ce	PROPN
ejif-1043	40	1	[	[	X
ejif-1043	40	2	4	4	NUM
ejif-1043	40	3	]	]	PUNCT
ejif-1043	40	4	.	.	PUNCT
ejif-1043	41	1	a.	a.	NOUN
ejif-1043	41	2	development	development	PROPN
ejif-1043	41	3	of	of	ADP
ejif-1043	41	4	islamic	islamic	PROPN
ejif-1043	41	5	accounting	accounting	NOUN
ejif-1043	41	6	since	since	SCONJ
ejif-1043	41	7	the	the	DET
ejif-1043	41	8	development	development	NOUN
ejif-1043	41	9	of	of	ADP
ejif-1043	41	10	accounting	account	VERB
ejif-1043	41	11	in	in	ADP
ejif-1043	41	12	the	the	DET
ejif-1043	41	13	islamic	islamic	ADJ
ejif-1043	41	14	state	state	NOUN
ejif-1043	41	15	was	be	AUX
ejif-1043	41	16	associated	associate	VERB
ejif-1043	41	17	with	with	ADP
ejif-1043	41	18	zakat	zakat	NOUN
ejif-1043	41	19	,	,	PUNCT
ejif-1043	41	20	its	its	PRON
ejif-1043	41	21	formal	formal	ADJ
ejif-1043	41	22	establishment	establishment	NOUN
ejif-1043	41	23	was	be	AUX
ejif-1043	41	24	initiated	initiate	VERB
ejif-1043	41	25	for	for	ADP
ejif-1043	41	26	government	government	NOUN
ejif-1043	41	27	purposes	purpose	NOUN
ejif-1043	41	28	.	.	PUNCT
ejif-1043	42	1	namely	namely	ADV
ejif-1043	42	2	,	,	PUNCT
ejif-1043	42	3	it	it	PRON
ejif-1043	42	4	was	be	AUX
ejif-1043	42	5	implemented	implement	VERB
ejif-1043	42	6	for	for	ADP
ejif-1043	42	7	the	the	DET
ejif-1043	42	8	recording	recording	NOUN
ejif-1043	42	9	of	of	ADP
ejif-1043	42	10	public	public	ADJ
ejif-1043	42	11	treasury	treasury	NOUN
ejif-1043	42	12	revenues	revenue	NOUN
ejif-1043	42	13	and	and	CCONJ
ejif-1043	42	14	expenses	expense	NOUN
ejif-1043	42	15	[	[	X
ejif-1043	42	16	6	6	NUM
ejif-1043	42	17	]	]	PUNCT
ejif-1043	42	18	.	.	PUNCT
ejif-1043	43	1	the	the	DET
ejif-1043	43	2	accounting	accounting	NOUN
ejif-1043	43	3	systems	system	NOUN
ejif-1043	43	4	developed	develop	VERB
ejif-1043	43	5	and	and	CCONJ
ejif-1043	43	6	practiced	practice	VERB
ejif-1043	43	7	in	in	ADP
ejif-1043	43	8	the	the	DET
ejif-1043	43	9	islamic	islamic	ADJ
ejif-1043	43	10	state	state	NOUN
ejif-1043	43	11	can	can	AUX
ejif-1043	43	12	be	be	AUX
ejif-1043	43	13	divided	divide	VERB
ejif-1043	43	14	into	into	ADP
ejif-1043	43	15	7	7	NUM
ejif-1043	43	16	types	type	NOUN
ejif-1043	43	17	:	:	PUNCT
ejif-1043	43	18			X
ejif-1043	43	19	stable	stable	ADJ
ejif-1043	43	20	accounting	accounting	NOUN
ejif-1043	43	21	(	(	PUNCT
ejif-1043	43	22	accenting	accent	VERB
ejif-1043	43	23	for	for	ADP
ejif-1043	43	24	livestock	livestock	NOUN
ejif-1043	43	25	)	)	PUNCT
ejif-1043	43	26	;	;	PUNCT
ejif-1043	43	27			NOUN
ejif-1043	43	28	construction	construction	NOUN
ejif-1043	43	29	accounting	accounting	NOUN
ejif-1043	43	30	;	;	PUNCT
ejif-1043	43	31			NOUN
ejif-1043	43	32	rice	rice	NOUN
ejif-1043	43	33	farm	farm	NOUN
ejif-1043	43	34	accounting	accounting	NOUN
ejif-1043	43	35	(	(	PUNCT
ejif-1043	43	36	agricultural	agricultural	ADJ
ejif-1043	43	37	accounting	accounting	NOUN
ejif-1043	43	38	)	)	PUNCT
ejif-1043	43	39	;	;	PUNCT
ejif-1043	43	40			NOUN
ejif-1043	43	41	warehouse	warehouse	NOUN
ejif-1043	43	42	accounting	accounting	NOUN
ejif-1043	43	43	;	;	PUNCT
ejif-1043	43	44			PRON
ejif-1043	43	45	mint	mint	PROPN
ejif-1043	43	46	accounting	accounting	NOUN
ejif-1043	43	47	(	(	PUNCT
ejif-1043	43	48	currency	currency	NOUN
ejif-1043	43	49	accounting	accounting	NOUN
ejif-1043	43	50	)	)	PUNCT
ejif-1043	43	51	;	;	PUNCT
ejif-1043	43	52			NOUN
ejif-1043	43	53	sheep	sheep	NOUN
ejif-1043	43	54	grazing	graze	VERB
ejif-1043	43	55	accounting	accounting	NOUN
ejif-1043	43	56	;	;	PUNCT
ejif-1043	44	1			PRON
ejif-1043	44	2	treasury	treasury	PROPN
ejif-1043	44	3	accounting	accounting	NOUN
ejif-1043	44	4	.	.	PUNCT
ejif-1043	45	1	the	the	DET
ejif-1043	45	2	development	development	NOUN
ejif-1043	45	3	and	and	CCONJ
ejif-1043	45	4	implementation	implementation	NOUN
ejif-1043	45	5	of	of	ADP
ejif-1043	45	6	accounting	accounting	NOUN
ejif-1043	45	7	systems	system	NOUN
ejif-1043	45	8	in	in	ADP
ejif-1043	45	9	the	the	DET
ejif-1043	45	10	islamic	islamic	ADJ
ejif-1043	45	11	state	state	NOUN
ejif-1043	45	12	was	be	AUX
ejif-1043	45	13	also	also	ADV
ejif-1043	45	14	supported	support	VERB
ejif-1043	45	15	by	by	ADP
ejif-1043	45	16	mandatory	mandatory	ADJ
ejif-1043	45	17	recording	recording	NOUN
ejif-1043	45	18	procedures	procedure	NOUN
ejif-1043	45	19	.	.	PUNCT
ejif-1043	46	1	although	although	SCONJ
ejif-1043	46	2	these	these	PRON
ejif-1043	46	3	ranged	range	VERB
ejif-1043	46	4	,	,	PUNCT
ejif-1043	46	5	some	some	DET
ejif-1043	46	6	examples	example	NOUN
ejif-1043	46	7	of	of	ADP
ejif-1043	46	8	recording	recording	NOUN
ejif-1043	46	9	procedures	procedure	NOUN
ejif-1043	46	10	developed	develop	VERB
ejif-1043	46	11	and	and	CCONJ
ejif-1043	46	12	applied	apply	VERB
ejif-1043	46	13	by	by	ADP
ejif-1043	46	14	government	government	NOUN
ejif-1043	46	15	authorities	authority	NOUN
ejif-1043	46	16	,	,	PUNCT
ejif-1043	46	17	as	as	ADV
ejif-1043	46	18	well	well	ADV
ejif-1043	46	19	as	as	ADP
ejif-1043	46	20	individual	individual	ADJ
ejif-1043	46	21	entrepreneurs	entrepreneur	NOUN
ejif-1043	46	22	,	,	PUNCT
ejif-1043	46	23	include	include	VERB
ejif-1043	46	24	[	[	X
ejif-1043	46	25	7	7	NUM
ejif-1043	46	26	]	]	NUM
ejif-1043	46	27	:	:	PUNCT
ejif-1043	46	28			NOUN
ejif-1043	46	29	transactions	transaction	NOUN
ejif-1043	46	30	had	have	VERB
ejif-1043	46	31	to	to	PART
ejif-1043	46	32	be	be	AUX
ejif-1043	46	33	recorded	record	VERB
ejif-1043	46	34	immediately	immediately	ADV
ejif-1043	46	35	,	,	PUNCT
ejif-1043	46	36	as	as	ADV
ejif-1043	46	37	soon	soon	ADV
ejif-1043	46	38	as	as	SCONJ
ejif-1043	46	39	they	they	PRON
ejif-1043	46	40	occurred	occur	VERB
ejif-1043	46	41	.	.	PUNCT
ejif-1043	47	1			PRON
ejif-1043	47	2	transactions	transaction	NOUN
ejif-1043	47	3	had	have	VERB
ejif-1043	47	4	to	to	PART
ejif-1043	47	5	be	be	AUX
ejif-1043	47	6	classified	classify	VERB
ejif-1043	47	7	according	accord	VERB
ejif-1043	47	8	to	to	ADP
ejif-1043	47	9	their	their	PRON
ejif-1043	47	10	nature	nature	NOUN
ejif-1043	47	11	.	.	PUNCT
ejif-1043	48	1			NOUN
ejif-1043	48	2	receipts	receipt	NOUN
ejif-1043	48	3	were	be	AUX
ejif-1043	48	4	recorded	record	VERB
ejif-1043	48	5	on	on	ADP
ejif-1043	48	6	the	the	DET
ejif-1043	48	7	right	right	ADJ
ejif-1043	48	8	hand	hand	NOUN
ejif-1043	48	9	side	side	NOUN
ejif-1043	48	10	of	of	ADP
ejif-1043	48	11	the	the	DET
ejif-1043	48	12	page	page	NOUN
ejif-1043	48	13	(	(	PUNCT
ejif-1043	48	14	sources	source	NOUN
ejif-1043	48	15	of	of	ADP
ejif-1043	48	16	these	these	DET
ejif-1043	48	17	receipts	receipt	NOUN
ejif-1043	48	18	also	also	ADV
ejif-1043	48	19	needed	need	VERB
ejif-1043	48	20	to	to	PART
ejif-1043	48	21	be	be	AUX
ejif-1043	48	22	disclosed	disclose	VERB
ejif-1043	48	23	)	)	PUNCT
ejif-1043	48	24	while	while	SCONJ
ejif-1043	48	25	payments	payment	NOUN
ejif-1043	48	26	were	be	AUX
ejif-1043	48	27	recorded	record	VERB
ejif-1043	48	28	on	on	ADP
ejif-1043	48	29	the	the	DET
ejif-1043	48	30	left	left	ADJ
ejif-1043	48	31	hand	hand	NOUN
ejif-1043	48	32	side	side	NOUN
ejif-1043	48	33	(	(	PUNCT
ejif-1043	48	34	with	with	ADP
ejif-1043	48	35	explanations	explanation	NOUN
ejif-1043	48	36	)	)	PUNCT
ejif-1043	48	37	.	.	PUNCT
ejif-1043	49	1			PUNCT
ejif-1043	50	1	no	no	DET
ejif-1043	50	2	spaces	space	NOUN
ejif-1043	50	3	were	be	AUX
ejif-1043	50	4	to	to	PART
ejif-1043	50	5	be	be	AUX
ejif-1043	50	6	left	leave	VERB
ejif-1043	50	7	between	between	ADP
ejif-1043	50	8	transactions	transaction	NOUN
ejif-1043	50	9	.	.	PUNCT
ejif-1043	51	1			NOUN
ejif-1043	51	2	corrections	correction	NOUN
ejif-1043	51	3	,	,	PUNCT
ejif-1043	51	4	overwriting	overwrite	VERB
ejif-1043	51	5	or	or	CCONJ
ejif-1043	51	6	deleting	delete	VERB
ejif-1043	51	7	recorded	record	VERB
ejif-1043	51	8	transactions	transaction	NOUN
ejif-1043	51	9	was	be	AUX
ejif-1043	51	10	prohibited	prohibit	VERB
ejif-1043	51	11	.	.	PUNCT
ejif-1043	52	1			X
ejif-1043	52	2	monthly	monthly	ADJ
ejif-1043	52	3	and	and	CCONJ
ejif-1043	52	4	yearly	yearly	ADJ
ejif-1043	52	5	reports	report	NOUN
ejif-1043	52	6	had	have	VERB
ejif-1043	52	7	to	to	PART
ejif-1043	52	8	be	be	AUX
ejif-1043	52	9	prepared	prepare	VERB
ejif-1043	52	10	.	.	PUNCT
ejif-1043	53	1			NOUN
ejif-1043	53	2	yearly	yearly	ADJ
ejif-1043	53	3	reports	report	NOUN
ejif-1043	53	4	were	be	AUX
ejif-1043	53	5	reviewed	review	VERB
ejif-1043	53	6	and	and	CCONJ
ejif-1043	53	7	compared	compare	VERB
ejif-1043	53	8	to	to	ADP
ejif-1043	53	9	prior	prior	ADJ
ejif-1043	53	10	year	year	NOUN
ejif-1043	53	11	reports	report	NOUN
ejif-1043	53	12	(	(	PUNCT
ejif-1043	53	13	auditing	auditing	NOUN
ejif-1043	53	14	)	)	PUNCT
ejif-1043	53	15	as	as	SCONJ
ejif-1043	53	16	we	we	PRON
ejif-1043	53	17	can	can	AUX
ejif-1043	53	18	see	see	VERB
ejif-1043	53	19	,	,	PUNCT
ejif-1043	53	20	these	these	DET
ejif-1043	53	21	procedures	procedure	NOUN
ejif-1043	53	22	attempted	attempt	VERB
ejif-1043	53	23	to	to	PART
ejif-1043	53	24	diminish	diminish	VERB
ejif-1043	53	25	the	the	DET
ejif-1043	53	26	risks	risk	NOUN
ejif-1043	53	27	of	of	ADP
ejif-1043	53	28	fraud	fraud	NOUN
ejif-1043	53	29	and	and	CCONJ
ejif-1043	53	30	manipulation	manipulation	NOUN
ejif-1043	53	31	and	and	CCONJ
ejif-1043	53	32	offer	offer	VERB
ejif-1043	53	33	some	some	DET
ejif-1043	53	34	form	form	NOUN
ejif-1043	53	35	of	of	ADP
ejif-1043	53	36	control	control	NOUN
ejif-1043	53	37	.	.	PUNCT
ejif-1043	54	1	proper	proper	ADJ
ejif-1043	54	2	classification	classification	NOUN
ejif-1043	54	3	of	of	ADP
ejif-1043	54	4	transactions	transaction	NOUN
ejif-1043	54	5	was	be	AUX
ejif-1043	54	6	stressed	stress	VERB
ejif-1043	54	7	and	and	CCONJ
ejif-1043	54	8	integral	integral	ADJ
ejif-1043	54	9	to	to	ADP
ejif-1043	54	10	the	the	DET
ejif-1043	54	11	various	various	ADJ
ejif-1043	54	12	accounting	accounting	NOUN
ejif-1043	54	13	systems	system	NOUN
ejif-1043	54	14	.	.	PUNCT
ejif-1043	55	1	monthly	monthly	ADJ
ejif-1043	55	2	and	and	CCONJ
ejif-1043	55	3	yearly	yearly	ADJ
ejif-1043	55	4	financial	financial	ADJ
ejif-1043	55	5	statements	statement	NOUN
ejif-1043	55	6	were	be	AUX
ejif-1043	55	7	mandatory	mandatory	ADJ
ejif-1043	55	8	while	while	SCONJ
ejif-1043	55	9	budgeting	budgeting	NOUN
ejif-1043	55	10	was	be	AUX
ejif-1043	55	11	used	use	VERB
ejif-1043	55	12	as	as	ADP
ejif-1043	55	13	an	an	DET
ejif-1043	55	14	internal	internal	ADJ
ejif-1043	55	15	control	control	NOUN
ejif-1043	55	16	procedure	procedure	NOUN
ejif-1043	55	17	and	and	CCONJ
ejif-1043	55	18	a	a	DET
ejif-1043	55	19	tool	tool	NOUN
ejif-1043	55	20	for	for	ADP
ejif-1043	55	21	analyzing	analyze	VERB
ejif-1043	55	22	and	and	CCONJ
ejif-1043	55	23	interpreting	interpret	VERB
ejif-1043	55	24	these	these	DET
ejif-1043	55	25	financial	financial	ADJ
ejif-1043	55	26	statements	statement	NOUN
ejif-1043	55	27	.	.	PUNCT
ejif-1043	56	1	as	as	SCONJ
ejif-1043	56	2	can	can	AUX
ejif-1043	56	3	be	be	AUX
ejif-1043	56	4	seen	see	VERB
ejif-1043	56	5	,	,	PUNCT
ejif-1043	56	6	auditing	auditing	NOUN
ejif-1043	56	7	was	be	AUX
ejif-1043	56	8	also	also	ADV
ejif-1043	56	9	practiced	practice	VERB
ejif-1043	56	10	and	and	CCONJ
ejif-1043	56	11	was	be	AUX
ejif-1043	56	12	even	even	ADV
ejif-1043	56	13	deemed	deem	VERB
ejif-1043	56	14	mandatory	mandatory	ADJ
ejif-1043	56	15	to	to	PART
ejif-1043	56	16	ensure	ensure	VERB
ejif-1043	56	17	the	the	DET
ejif-1043	56	18	proper	proper	ADJ
ejif-1043	56	19	implementation	implementation	NOUN
ejif-1043	56	20	of	of	ADP
ejif-1043	56	21	a	a	DET
ejif-1043	56	22	complete	complete	ADJ
ejif-1043	56	23	accounting	accounting	NOUN
ejif-1043	56	24	system	system	NOUN
ejif-1043	56	25	.	.	PUNCT
ejif-1043	57	1	it	it	PRON
ejif-1043	57	2	is	be	AUX
ejif-1043	57	3	also	also	ADV
ejif-1043	57	4	important	important	ADJ
ejif-1043	57	5	to	to	PART
ejif-1043	57	6	note	note	VERB
ejif-1043	57	7	that	that	SCONJ
ejif-1043	57	8	while	while	SCONJ
ejif-1043	57	9	accounting	accounting	NOUN
ejif-1043	57	10	was	be	AUX
ejif-1043	57	11	practiced	practice	VERB
ejif-1043	57	12	in	in	ADP
ejif-1043	57	13	the	the	DET
ejif-1043	57	14	early	early	ADJ
ejif-1043	57	15	stages	stage	NOUN
ejif-1043	57	16	of	of	ADP
ejif-1043	57	17	the	the	DET
ejif-1043	57	18	islamic	islamic	ADJ
ejif-1043	57	19	state	state	NOUN
ejif-1043	57	20	,	,	PUNCT
ejif-1043	57	21	the	the	DET
ejif-1043	57	22	terms	term	NOUN
ejif-1043	57	23	accounting	account	VERB
ejif-1043	57	24	and	and	CCONJ
ejif-1043	57	25	accountant	accountant	NOUN
ejif-1043	57	26	were	be	AUX
ejif-1043	57	27	not	not	PART
ejif-1043	57	28	present	present	ADJ
ejif-1043	57	29	.	.	PUNCT
ejif-1043	58	1	it	it	PRON
ejif-1043	58	2	is	be	AUX
ejif-1043	58	3	unknown	unknown	ADJ
ejif-1043	58	4	when	when	SCONJ
ejif-1043	58	5	exactly	exactly	ADV
ejif-1043	58	6	these	these	DET
ejif-1043	58	7	terms	term	NOUN
ejif-1043	58	8	came	come	VERB
ejif-1043	58	9	into	into	ADP
ejif-1043	58	10	use	use	NOUN
ejif-1043	58	11	,	,	PUNCT
ejif-1043	58	12	however	however	ADV
ejif-1043	58	13	,	,	PUNCT
ejif-1043	58	14	it	it	PRON
ejif-1043	58	15	is	be	AUX
ejif-1043	58	16	probable	probable	ADJ
ejif-1043	58	17	that	that	SCONJ
ejif-1043	58	18	their	their	PRON
ejif-1043	58	19	appearance	appearance	NOUN
ejif-1043	58	20	coincides	coincide	VERB
ejif-1043	58	21	with	with	ADP
ejif-1043	58	22	the	the	DET
ejif-1043	58	23	influence	influence	NOUN
ejif-1043	58	24	of	of	ADP
ejif-1043	58	25	colonization	colonization	NOUN
ejif-1043	58	26	and	and	CCONJ
ejif-1043	58	27	introduction	introduction	NOUN
ejif-1043	58	28	of	of	ADP
ejif-1043	58	29	western	western	ADJ
ejif-1043	58	30	culture	culture	NOUN
ejif-1043	58	31	in	in	ADP
ejif-1043	58	32	the	the	DET
ejif-1043	58	33	19th	19th	ADJ
ejif-1043	58	34	century	century	NOUN
ejif-1043	58	35	.	.	PUNCT
ejif-1043	59	1	iii	iii	X
ejif-1043	59	2	.	.	PUNCT
ejif-1043	59	3	modern	modern	ADJ
ejif-1043	59	4	islamic	islamic	PROPN
ejif-1043	59	5	accounting	accounting	PROPN
ejif-1043	59	6	with	with	ADP
ejif-1043	59	7	the	the	DET
ejif-1043	59	8	fall	fall	NOUN
ejif-1043	59	9	of	of	ADP
ejif-1043	59	10	the	the	DET
ejif-1043	59	11	islamic	islamic	PROPN
ejif-1043	59	12	state	state	PROPN
ejif-1043	59	13	,	,	PUNCT
ejif-1043	59	14	islamic	islamic	ADJ
ejif-1043	59	15	economics	economic	NOUN
ejif-1043	59	16	also	also	ADV
ejif-1043	59	17	diminished	diminish	VERB
ejif-1043	59	18	and	and	CCONJ
ejif-1043	59	19	played	play	VERB
ejif-1043	59	20	second	second	ADJ
ejif-1043	59	21	fiddle	fiddle	NOUN
ejif-1043	59	22	to	to	ADP
ejif-1043	59	23	the	the	DET
ejif-1043	59	24	conventional	conventional	ADJ
ejif-1043	59	25	system	system	NOUN
ejif-1043	59	26	which	which	PRON
ejif-1043	59	27	dominated	dominate	VERB
ejif-1043	59	28	world	world	NOUN
ejif-1043	59	29	economics	economic	NOUN
ejif-1043	59	30	.	.	PUNCT
ejif-1043	60	1	colonization	colonization	NOUN
ejif-1043	60	2	of	of	ADP
ejif-1043	60	3	muslim	muslim	PROPN
ejif-1043	60	4	dominated	dominate	VERB
ejif-1043	60	5	countries	country	NOUN
ejif-1043	60	6	by	by	ADP
ejif-1043	60	7	western	western	ADJ
ejif-1043	60	8	empires	empire	NOUN
ejif-1043	60	9	left	leave	VERB
ejif-1043	60	10	significant	significant	ADJ
ejif-1043	60	11	influences	influence	NOUN
ejif-1043	60	12	on	on	ADP
ejif-1043	60	13	the	the	DET
ejif-1043	60	14	culture	culture	NOUN
ejif-1043	60	15	and	and	CCONJ
ejif-1043	60	16	every	every	DET
ejif-1043	60	17	aspect	aspect	NOUN
ejif-1043	60	18	of	of	ADP
ejif-1043	60	19	societal	societal	ADJ
ejif-1043	60	20	life	life	NOUN
ejif-1043	60	21	.	.	PUNCT
ejif-1043	61	1	this	this	PRON
ejif-1043	61	2	included	include	VERB
ejif-1043	61	3	accounting	accounting	NOUN
ejif-1043	61	4	practices	practice	NOUN
ejif-1043	61	5	which	which	PRON
ejif-1043	61	6	became	became	AUX
ejif-1043	61	7	implemented	implement	VERB
ejif-1043	61	8	in	in	ADP
ejif-1043	61	9	these	these	DET
ejif-1043	61	10	countries	country	NOUN
ejif-1043	61	11	.	.	PUNCT
ejif-1043	62	1	even	even	ADV
ejif-1043	62	2	those	those	DET
ejif-1043	62	3	majority	majority	NOUN
ejif-1043	62	4	muslim	muslim	ADJ
ejif-1043	62	5	populated	populate	VERB
ejif-1043	62	6	countries	country	NOUN
ejif-1043	62	7	which	which	PRON
ejif-1043	62	8	were	be	AUX
ejif-1043	62	9	not	not	PART
ejif-1043	62	10	colonized	colonize	VERB
ejif-1043	62	11	,	,	PUNCT
ejif-1043	62	12	they	they	PRON
ejif-1043	62	13	still	still	ADV
ejif-1043	62	14	had	have	VERB
ejif-1043	62	15	significant	significant	ADJ
ejif-1043	62	16	western	western	ADJ
ejif-1043	62	17	influence	influence	NOUN
ejif-1043	62	18	;	;	PUNCT
ejif-1043	62	19	the	the	DET
ejif-1043	62	20	ottoman	ottoman	NOUN
ejif-1043	62	21	empire	empire	NOUN
ejif-1043	62	22	was	be	AUX
ejif-1043	62	23	influenced	influence	VERB
ejif-1043	62	24	by	by	ADP
ejif-1043	62	25	german	german	ADJ
ejif-1043	62	26	accounting	accounting	NOUN
ejif-1043	62	27	principles	principle	NOUN
ejif-1043	62	28	and	and	CCONJ
ejif-1043	62	29	even	even	ADV
ejif-1043	62	30	the	the	DET
ejif-1043	62	31	wahhabi	wahhabi	NOUN
ejif-1043	62	32	influenced	influence	VERB
ejif-1043	62	33	saudi	saudi	PROPN
ejif-1043	62	34	arabia	arabia	PROPN
ejif-1043	62	35	borrowed	borrow	VERB
ejif-1043	62	36	its	its	PRON
ejif-1043	62	37	accounting	accounting	NOUN
ejif-1043	62	38	practices	practice	NOUN
ejif-1043	62	39	from	from	ADP
ejif-1043	62	40	the	the	DET
ejif-1043	62	41	west	west	NOUN
ejif-1043	63	1	[	[	X
ejif-1043	63	2	8	8	NUM
ejif-1043	63	3	]	]	PUNCT
ejif-1043	63	4	.	.	PUNCT
ejif-1043	64	1	after	after	ADP
ejif-1043	64	2	the	the	DET
ejif-1043	64	3	second	second	ADJ
ejif-1043	64	4	world	world	PROPN
ejif-1043	64	5	war	war	NOUN
ejif-1043	64	6	,	,	PUNCT
ejif-1043	64	7	the	the	DET
ejif-1043	64	8	post	post	ADJ
ejif-1043	64	9	-	-	ADJ
ejif-1043	64	10	colonial	colonial	ADJ
ejif-1043	64	11	period	period	NOUN
ejif-1043	64	12	,	,	PUNCT
ejif-1043	64	13	muslims	muslims	PROPN
ejif-1043	64	14	around	around	ADP
ejif-1043	64	15	the	the	DET
ejif-1043	64	16	world	world	NOUN
ejif-1043	64	17	were	be	AUX
ejif-1043	64	18	left	leave	VERB
ejif-1043	64	19	with	with	ADP
ejif-1043	64	20	a	a	DET
ejif-1043	64	21	dilemma	dilemma	NOUN
ejif-1043	64	22	;	;	PUNCT
ejif-1043	64	23	should	should	AUX
ejif-1043	64	24	they	they	PRON
ejif-1043	64	25	keep	keep	VERB
ejif-1043	64	26	the	the	DET
ejif-1043	64	27	western	western	ADJ
ejif-1043	64	28	practices	practice	NOUN
ejif-1043	64	29	already	already	ADV
ejif-1043	64	30	engrained	engraine	VERB
ejif-1043	64	31	in	in	ADP
ejif-1043	64	32	their	their	PRON
ejif-1043	64	33	society	society	NOUN
ejif-1043	64	34	or	or	CCONJ
ejif-1043	64	35	bring	bring	VERB
ejif-1043	64	36	back	back	ADV
ejif-1043	64	37	the	the	DET
ejif-1043	64	38	islamic	islamic	ADJ
ejif-1043	64	39	practices	practice	NOUN
ejif-1043	64	40	of	of	ADP
ejif-1043	64	41	the	the	DET
ejif-1043	64	42	religion	religion	NOUN
ejif-1043	64	43	’s	’s	PART
ejif-1043	64	44	golden	golden	ADJ
ejif-1043	64	45	age	age	NOUN
ejif-1043	64	46	?	?	PUNCT
ejif-1043	65	1	[	[	X
ejif-1043	65	2	9	9	NUM
ejif-1043	65	3	]	]	PUNCT
ejif-1043	65	4	nonetheless	nonetheless	ADV
ejif-1043	65	5	,	,	PUNCT
ejif-1043	65	6	islamic	islamic	ADJ
ejif-1043	65	7	economics	economic	NOUN
ejif-1043	65	8	began	begin	VERB
ejif-1043	65	9	to	to	PART
ejif-1043	65	10	develop	develop	VERB
ejif-1043	65	11	in	in	ADP
ejif-1043	65	12	the	the	DET
ejif-1043	65	13	modern	modern	ADJ
ejif-1043	65	14	era	era	NOUN
ejif-1043	65	15	alongside	alongside	ADP
ejif-1043	65	16	conventional	conventional	ADJ
ejif-1043	65	17	economics	economic	NOUN
ejif-1043	65	18	,	,	PUNCT
ejif-1043	65	19	particularly	particularly	ADV
ejif-1043	65	20	due	due	ADJ
ejif-1043	65	21	to	to	ADP
ejif-1043	65	22	the	the	DET
ejif-1043	65	23	‘	'	PUNCT
ejif-1043	65	24	islamisation	islamisation	NOUN
ejif-1043	65	25	’	'	PUNCT
ejif-1043	65	26	of	of	ADP
ejif-1043	65	27	some	some	DET
ejif-1043	65	28	countries	country	NOUN
ejif-1043	65	29	like	like	ADP
ejif-1043	65	30	pakistan	pakistan	PROPN
ejif-1043	65	31	and	and	CCONJ
ejif-1043	65	32	iran	iran	PROPN
ejif-1043	65	33	,	,	PUNCT
ejif-1043	65	34	as	as	ADV
ejif-1043	65	35	well	well	ADV
ejif-1043	65	36	as	as	ADP
ejif-1043	65	37	the	the	DET
ejif-1043	65	38	significant	significant	ADJ
ejif-1043	65	39	and	and	CCONJ
ejif-1043	65	40	continued	continued	ADJ
ejif-1043	65	41	wealth	wealth	NOUN
ejif-1043	65	42	transfer	transfer	NOUN
ejif-1043	65	43	to	to	ADP
ejif-1043	65	44	the	the	DET
ejif-1043	65	45	middle	middle	PROPN
ejif-1043	65	46	east	east	PROPN
ejif-1043	65	47	after	after	SCONJ
ejif-1043	65	48	oil	oil	NOUN
ejif-1043	65	49	prices	price	NOUN
ejif-1043	65	50	rose	rise	VERB
ejif-1043	65	51	in	in	ADP
ejif-1043	65	52	the	the	DET
ejif-1043	65	53	early	early	ADJ
ejif-1043	65	54	1970s	1970	NOUN
ejif-1043	65	55	[	[	X
ejif-1043	65	56	9	9	NUM
ejif-1043	65	57	]	]	PUNCT
ejif-1043	65	58	.	.	PUNCT
ejif-1043	66	1	the	the	DET
ejif-1043	66	2	need	need	NOUN
ejif-1043	66	3	for	for	ADP
ejif-1043	66	4	islamic	islamic	ADJ
ejif-1043	66	5	banking	banking	NOUN
ejif-1043	66	6	and	and	CCONJ
ejif-1043	66	7	financial	financial	ADJ
ejif-1043	66	8	institutions	institution	NOUN
ejif-1043	66	9	rose	rise	VERB
ejif-1043	66	10	and	and	CCONJ
ejif-1043	66	11	with	with	ADP
ejif-1043	66	12	it	it	PRON
ejif-1043	66	13	the	the	DET
ejif-1043	66	14	need	need	NOUN
ejif-1043	66	15	for	for	ADP
ejif-1043	66	16	an	an	DET
ejif-1043	66	17	accounting	accounting	NOUN
ejif-1043	66	18	system	system	NOUN
ejif-1043	66	19	which	which	PRON
ejif-1043	66	20	would	would	AUX
ejif-1043	66	21	be	be	AUX
ejif-1043	66	22	appropriate	appropriate	ADJ
ejif-1043	66	23	for	for	ADP
ejif-1043	66	24	said	say	VERB
ejif-1043	66	25	institutions	institution	NOUN
ejif-1043	66	26	,	,	PUNCT
ejif-1043	66	27	namely	namely	ADV
ejif-1043	66	28	one	one	NUM
ejif-1043	66	29	which	which	PRON
ejif-1043	66	30	understood	understand	VERB
ejif-1043	66	31	the	the	DET
ejif-1043	66	32	required	require	VERB
ejif-1043	66	33	shari’ah	shari’ah	PROPN
ejif-1043	66	34	compliance	compliance	NOUN
ejif-1043	66	35	objective	objective	NOUN
ejif-1043	66	36	.	.	PUNCT
ejif-1043	67	1	this	this	PRON
ejif-1043	67	2	is	be	AUX
ejif-1043	67	3	particularly	particularly	ADV
ejif-1043	67	4	so	so	ADV
ejif-1043	67	5	since	since	SCONJ
ejif-1043	67	6	conventional	conventional	ADJ
ejif-1043	67	7	accounting	accounting	NOUN
ejif-1043	67	8	was	be	AUX
ejif-1043	67	9	inadequate	inadequate	ADJ
ejif-1043	67	10	in	in	ADP
ejif-1043	67	11	ensuring	ensure	VERB
ejif-1043	67	12	that	that	SCONJ
ejif-1043	67	13	islamic	islamic	ADJ
ejif-1043	67	14	financial	financial	ADJ
ejif-1043	67	15	institutions	institution	NOUN
ejif-1043	67	16	meet	meet	VERB
ejif-1043	67	17	their	their	PRON
ejif-1043	67	18	socio	socio	NOUN
ejif-1043	67	19	-	-	PUNCT
ejif-1043	67	20	economic	economic	ADJ
ejif-1043	67	21	objectives	objective	NOUN
ejif-1043	67	22	as	as	SCONJ
ejif-1043	67	23	required	require	VERB
ejif-1043	67	24	by	by	ADP
ejif-1043	67	25	the	the	DET
ejif-1043	67	26	shari’ah	shari’ah	NOUN
ejif-1043	67	27	.	.	PUNCT
ejif-1043	68	1	the	the	DET
ejif-1043	68	2	first	first	ADJ
ejif-1043	68	3	mentions	mention	NOUN
ejif-1043	68	4	of	of	ADP
ejif-1043	68	5	islamic	islamic	ADJ
ejif-1043	68	6	accounting	accounting	NOUN
ejif-1043	68	7	in	in	ADP
ejif-1043	68	8	scholarly	scholarly	ADJ
ejif-1043	68	9	literature	literature	NOUN
ejif-1043	68	10	,	,	PUNCT
ejif-1043	68	11	in	in	ADP
ejif-1043	68	12	the	the	DET
ejif-1043	68	13	english	english	ADJ
ejif-1043	68	14	language	language	NOUN
ejif-1043	68	15	,	,	PUNCT
ejif-1043	68	16	can	can	AUX
ejif-1043	68	17	be	be	AUX
ejif-1043	68	18	traced	trace	VERB
ejif-1043	68	19	back	back	ADV
ejif-1043	68	20	to	to	ADP
ejif-1043	68	21	1981	1981	NUM
ejif-1043	68	22	.	.	PUNCT
ejif-1043	69	1	this	this	DET
ejif-1043	69	2	year	year	NOUN
ejif-1043	69	3	,	,	PUNCT
ejif-1043	69	4	abdel	abdel	PROPN
ejif-1043	69	5	-	-	PUNCT
ejif-1043	69	6	magid	magid	PROPN
ejif-1043	69	7	proposed	propose	VERB
ejif-1043	69	8	a	a	DET
ejif-1043	69	9	tentative	tentative	ADJ
ejif-1043	69	10	theory	theory	NOUN
ejif-1043	69	11	for	for	ADP
ejif-1043	69	12	the	the	DET
ejif-1043	69	13	accounting	accounting	NOUN
ejif-1043	69	14	practices	practice	NOUN
ejif-1043	69	15	of	of	ADP
ejif-1043	69	16	islamic	islamic	ADJ
ejif-1043	69	17	banks	bank	NOUN
ejif-1043	70	1	[	[	X
ejif-1043	70	2	9	9	NUM
ejif-1043	70	3	]	]	PUNCT
ejif-1043	70	4	.	.	PUNCT
ejif-1043	71	1	hence	hence	ADV
ejif-1043	71	2	,	,	PUNCT
ejif-1043	71	3	islamic	islamic	ADJ
ejif-1043	71	4	accounting	accounting	NOUN
ejif-1043	71	5	in	in	ADP
ejif-1043	71	6	its	its	PRON
ejif-1043	71	7	modern	modern	ADJ
ejif-1043	71	8	context	context	NOUN
ejif-1043	71	9	can	can	AUX
ejif-1043	71	10	be	be	AUX
ejif-1043	71	11	defined	define	VERB
ejif-1043	71	12	as	as	ADP
ejif-1043	71	13	the	the	DET
ejif-1043	71	14	accounting	accounting	NOUN
ejif-1043	71	15	process	process	NOUN
ejif-1043	71	16	which	which	PRON
ejif-1043	71	17	provides	provide	VERB
ejif-1043	71	18	the	the	DET
ejif-1043	71	19	necessary	necessary	ADJ
ejif-1043	71	20	information	information	NOUN
ejif-1043	71	21	to	to	ADP
ejif-1043	71	22	stakeholders	stakeholder	NOUN
ejif-1043	71	23	enabling	enable	VERB
ejif-1043	71	24	them	they	PRON
ejif-1043	71	25	to	to	PART
ejif-1043	71	26	ensure	ensure	VERB
ejif-1043	71	27	that	that	SCONJ
ejif-1043	71	28	their	their	PRON
ejif-1043	71	29	entity	entity	NOUN
ejif-1043	71	30	is	be	AUX
ejif-1043	71	31	continuously	continuously	ADV
ejif-1043	71	32	operating	operate	VERB
ejif-1043	71	33	under	under	ADP
ejif-1043	71	34	islamic	islamic	ADJ
ejif-1043	71	35	or	or	CCONJ
ejif-1043	71	36	shari’ah	shari’ah	NOUN
ejif-1043	71	37	law	law	NOUN
ejif-1043	71	38	,	,	PUNCT
ejif-1043	71	39	while	while	SCONJ
ejif-1043	71	40	fulfilling	fulfil	VERB
ejif-1043	71	41	its	its	PRON
ejif-1043	71	42	socio	socio	NOUN
ejif-1043	71	43	-	-	PUNCT
ejif-1043	71	44	economic	economic	ADJ
ejif-1043	71	45	objective	objective	NOUN
ejif-1043	71	46	[	[	X
ejif-1043	71	47	10	10	NUM
ejif-1043	71	48	]	]	PUNCT
ejif-1043	71	49	.	.	PUNCT
ejif-1043	72	1	islamic	islamic	ADJ
ejif-1043	72	2	accounting	accounting	PROPN
ejif-1043	72	3	,	,	PUNCT
ejif-1043	72	4	unlike	unlike	ADP
ejif-1043	72	5	conventional	conventional	ADJ
ejif-1043	72	6	accounting	accounting	NOUN
ejif-1043	72	7	,	,	PUNCT
ejif-1043	72	8	serves	serve	VERB
ejif-1043	72	9	a	a	DET
ejif-1043	72	10	large	large	ADJ
ejif-1043	72	11	group	group	NOUN
ejif-1043	72	12	of	of	ADP
ejif-1043	72	13	stakeholders	stakeholder	NOUN
ejif-1043	72	14	as	as	SCONJ
ejif-1043	72	15	oppose	oppose	VERB
ejif-1043	72	16	to	to	PART
ejif-1043	72	17	only	only	ADV
ejif-1043	72	18	serving	serve	VERB
ejif-1043	72	19	the	the	DET
ejif-1043	72	20	interests	interest	NOUN
ejif-1043	72	21	of	of	ADP
ejif-1043	72	22	a	a	DET
ejif-1043	72	23	particular	particular	ADJ
ejif-1043	72	24	group	group	NOUN
ejif-1043	72	25	,	,	PUNCT
ejif-1043	72	26	therefore	therefore	ADV
ejif-1043	72	27	it	it	PRON
ejif-1043	72	28	is	be	AUX
ejif-1043	72	29	concerned	concern	VERB
ejif-1043	72	30	with	with	ADP
ejif-1043	72	31	the	the	DET
ejif-1043	72	32	interests	interest	NOUN
ejif-1043	72	33	of	of	ADP
ejif-1043	72	34	society	society	NOUN
ejif-1043	72	35	as	as	ADP
ejif-1043	72	36	a	a	DET
ejif-1043	72	37	whole	whole	NOUN
ejif-1043	72	38	.	.	PUNCT
ejif-1043	73	1	ejif	ejif	PROPN
ejif-1043	73	2	–	–	PUNCT
ejif-1043	73	3	european	european	PROPN
ejif-1043	73	4	journal	journal	PROPN
ejif-1043	73	5	of	of	ADP
ejif-1043	73	6	islamic	islamic	PROPN
ejif-1043	73	7	finance	finance	PROPN
ejif-1043	73	8	no3	no3	PROPN
ejif-1043	73	9	,	,	PUNCT
ejif-1043	73	10	dec	dec	PROPN
ejif-1043	73	11	(	(	PUNCT
ejif-1043	73	12	2015	2015	NUM
ejif-1043	73	13	)	)	PUNCT
ejif-1043	74	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1043	74	2	issn	issn	VERB
ejif-1043	74	3	2421	2421	NUM
ejif-1043	74	4	-	-	SYM
ejif-1043	74	5	2172	2172	NUM
ejif-1043	74	6	3	3	NUM
ejif-1043	74	7	a.	a.	NOUN
ejif-1043	74	8	islamic	islamic	PROPN
ejif-1043	74	9	accounting	accounting	PROPN
ejif-1043	74	10	vs.	vs.	ADP
ejif-1043	74	11	conventional	conventional	ADJ
ejif-1043	74	12	accounting	accounting	NOUN
ejif-1043	74	13	to	to	PART
ejif-1043	74	14	better	well	ADV
ejif-1043	74	15	understand	understand	VERB
ejif-1043	74	16	islamic	islamic	ADJ
ejif-1043	74	17	accounting	accounting	NOUN
ejif-1043	74	18	,	,	PUNCT
ejif-1043	74	19	it	it	PRON
ejif-1043	74	20	is	be	AUX
ejif-1043	74	21	necessary	necessary	ADJ
ejif-1043	74	22	to	to	PART
ejif-1043	74	23	compare	compare	VERB
ejif-1043	74	24	it	it	PRON
ejif-1043	74	25	with	with	ADP
ejif-1043	74	26	conventional	conventional	ADJ
ejif-1043	74	27	accounting	accounting	NOUN
ejif-1043	74	28	–	–	PUNCT
ejif-1043	74	29	its	its	PRON
ejif-1043	74	30	similarities	similarity	NOUN
ejif-1043	74	31	and	and	CCONJ
ejif-1043	74	32	differences	difference	NOUN
ejif-1043	74	33	.	.	PUNCT
ejif-1043	75	1	one	one	NUM
ejif-1043	75	2	of	of	ADP
ejif-1043	75	3	the	the	DET
ejif-1043	75	4	biggest	big	ADJ
ejif-1043	75	5	differences	difference	NOUN
ejif-1043	75	6	between	between	ADP
ejif-1043	75	7	conventional	conventional	ADJ
ejif-1043	75	8	and	and	CCONJ
ejif-1043	75	9	islamic	islamic	ADJ
ejif-1043	75	10	financial	financial	ADJ
ejif-1043	75	11	institutions	institution	NOUN
ejif-1043	75	12	(	(	PUNCT
ejif-1043	75	13	specifically	specifically	ADV
ejif-1043	75	14	banks	bank	NOUN
ejif-1043	75	15	)	)	PUNCT
ejif-1043	75	16	,	,	PUNCT
ejif-1043	75	17	and	and	CCONJ
ejif-1043	75	18	the	the	DET
ejif-1043	75	19	way	way	NOUN
ejif-1043	75	20	in	in	ADP
ejif-1043	75	21	which	which	PRON
ejif-1043	75	22	accounting	accounting	NOUN
ejif-1043	75	23	would	would	AUX
ejif-1043	75	24	differ	differ	VERB
ejif-1043	75	25	,	,	PUNCT
ejif-1043	75	26	can	can	AUX
ejif-1043	75	27	be	be	AUX
ejif-1043	75	28	seen	see	VERB
ejif-1043	75	29	by	by	ADP
ejif-1043	75	30	comparing	compare	VERB
ejif-1043	75	31	their	their	PRON
ejif-1043	75	32	balance	balance	NOUN
ejif-1043	75	33	sheets	sheet	NOUN
ejif-1043	75	34	(	(	PUNCT
ejif-1043	75	35	table	table	NOUN
ejif-1043	75	36	1	1	NUM
ejif-1043	75	37	)	)	PUNCT
ejif-1043	75	38	.	.	PUNCT
ejif-1043	76	1	while	while	SCONJ
ejif-1043	76	2	islamic	islamic	ADJ
ejif-1043	76	3	financial	financial	ADJ
ejif-1043	76	4	statements	statement	NOUN
ejif-1043	76	5	in	in	ADP
ejif-1043	76	6	general	general	ADJ
ejif-1043	76	7	share	share	VERB
ejif-1043	76	8	the	the	DET
ejif-1043	76	9	same	same	ADJ
ejif-1043	76	10	broad	broad	ADJ
ejif-1043	76	11	classification	classification	NOUN
ejif-1043	76	12	as	as	ADP
ejif-1043	76	13	conventional	conventional	ADJ
ejif-1043	76	14	financial	financial	ADJ
ejif-1043	76	15	statements	statement	NOUN
ejif-1043	76	16	,	,	PUNCT
ejif-1043	76	17	although	although	SCONJ
ejif-1043	76	18	they	they	PRON
ejif-1043	76	19	differ	differ	VERB
ejif-1043	76	20	in	in	ADP
ejif-1043	76	21	form	form	NOUN
ejif-1043	76	22	,	,	PUNCT
ejif-1043	76	23	substance	substance	NOUN
ejif-1043	76	24	and	and	CCONJ
ejif-1043	76	25	oftentimes	oftentime	VERB
ejif-1043	76	26	purpose	purpose	NOUN
ejif-1043	76	27	[	[	X
ejif-1043	76	28	11	11	NUM
ejif-1043	76	29	]	]	PUNCT
ejif-1043	76	30	.	.	PUNCT
ejif-1043	77	1	the	the	DET
ejif-1043	77	2	set	set	NOUN
ejif-1043	77	3	of	of	ADP
ejif-1043	77	4	financial	financial	ADJ
ejif-1043	77	5	statements	statement	NOUN
ejif-1043	77	6	of	of	ADP
ejif-1043	77	7	an	an	DET
ejif-1043	77	8	islamic	islamic	ADJ
ejif-1043	77	9	financial	financial	ADJ
ejif-1043	77	10	institution	institution	NOUN
ejif-1043	77	11	can	can	AUX
ejif-1043	77	12	be	be	AUX
ejif-1043	77	13	grouped	group	VERB
ejif-1043	77	14	in	in	ADP
ejif-1043	77	15	the	the	DET
ejif-1043	77	16	following	follow	VERB
ejif-1043	77	17	manner	manner	NOUN
ejif-1043	77	18	[	[	X
ejif-1043	77	19	11	11	NUM
ejif-1043	77	20	]	]	NUM
ejif-1043	77	21	:	:	PUNCT
ejif-1043	77	22			X
ejif-1043	77	23	financial	financial	ADJ
ejif-1043	77	24	statements	statement	NOUN
ejif-1043	77	25	reflecting	reflect	VERB
ejif-1043	77	26	islamic	islamic	PROPN
ejif-1043	77	27	bank	bank	PROPN
ejif-1043	77	28	’s	’s	PART
ejif-1043	77	29	function	function	NOUN
ejif-1043	77	30	as	as	ADP
ejif-1043	77	31	an	an	DET
ejif-1043	77	32	investor	investor	NOUN
ejif-1043	77	33	:	:	PUNCT
ejif-1043	77	34	o	o	NOUN
ejif-1043	77	35	statement	statement	NOUN
ejif-1043	77	36	of	of	ADP
ejif-1043	77	37	financial	financial	ADJ
ejif-1043	77	38	position	position	NOUN
ejif-1043	77	39	o	o	NOUN
ejif-1043	77	40	statement	statement	NOUN
ejif-1043	77	41	of	of	ADP
ejif-1043	77	42	income	income	NOUN
ejif-1043	77	43	o	o	NOUN
ejif-1043	77	44	statement	statement	NOUN
ejif-1043	77	45	of	of	ADP
ejif-1043	77	46	cash	cash	NOUN
ejif-1043	77	47	flow	flow	NOUN
ejif-1043	77	48	o	o	NOUN
ejif-1043	77	49	statement	statement	NOUN
ejif-1043	77	50	of	of	ADP
ejif-1043	77	51	retained	retain	VERB
ejif-1043	77	52	earnings	earning	NOUN
ejif-1043	77	53	or	or	CCONJ
ejif-1043	77	54	statement	statement	NOUN
ejif-1043	77	55	of	of	ADP
ejif-1043	77	56	changes	change	NOUN
ejif-1043	77	57	in	in	ADP
ejif-1043	77	58	owners	owner	NOUN
ejif-1043	77	59	’	'	PUNCT
ejif-1043	77	60	equity	equity	NOUN
ejif-1043	77	61	.	.	PUNCT
ejif-1043	78	1			X
ejif-1043	78	2	financial	financial	ADJ
ejif-1043	78	3	statement	statement	NOUN
ejif-1043	78	4	reflecting	reflect	VERB
ejif-1043	78	5	changes	change	NOUN
ejif-1043	78	6	in	in	ADP
ejif-1043	78	7	restricted	restricted	ADJ
ejif-1043	78	8	investments	investment	NOUN
ejif-1043	78	9	managed	manage	VERB
ejif-1043	78	10	by	by	ADP
ejif-1043	78	11	islamic	islamic	PROPN
ejif-1043	78	12	bank	bank	PROPN
ejif-1043	78	13	for	for	ADP
ejif-1043	78	14	benefit	benefit	NOUN
ejif-1043	78	15	of	of	ADP
ejif-1043	78	16	others	other	NOUN
ejif-1043	78	17	.	.	PUNCT
ejif-1043	79	1			X
ejif-1043	79	2	financial	financial	ADJ
ejif-1043	79	3	statements	statement	NOUN
ejif-1043	79	4	reflecting	reflect	VERB
ejif-1043	79	5	islamic	islamic	PROPN
ejif-1043	79	6	bank	bank	PROPN
ejif-1043	79	7	’s	’s	PART
ejif-1043	79	8	role	role	NOUN
ejif-1043	79	9	as	as	ADP
ejif-1043	79	10	fiduciary	fiduciary	ADJ
ejif-1043	79	11	of	of	ADP
ejif-1043	79	12	funds	fund	NOUN
ejif-1043	79	13	made	make	VERB
ejif-1043	79	14	available	available	ADJ
ejif-1043	79	15	for	for	ADP
ejif-1043	79	16	social	social	ADJ
ejif-1043	79	17	purposes	purpose	NOUN
ejif-1043	79	18	when	when	SCONJ
ejif-1043	79	19	such	such	ADJ
ejif-1043	79	20	services	service	NOUN
ejif-1043	79	21	are	be	AUX
ejif-1043	79	22	provided	provide	VERB
ejif-1043	79	23	through	through	ADP
ejif-1043	79	24	separate	separate	ADJ
ejif-1043	79	25	funds	fund	NOUN
ejif-1043	79	26	:	:	PUNCT
ejif-1043	79	27	o	o	NOUN
ejif-1043	79	28	statement	statement	NOUN
ejif-1043	79	29	of	of	ADP
ejif-1043	79	30	sources	source	NOUN
ejif-1043	79	31	and	and	CCONJ
ejif-1043	79	32	uses	use	NOUN
ejif-1043	79	33	of	of	ADP
ejif-1043	79	34	zakah	zakah	PROPN
ejif-1043	79	35	and	and	CCONJ
ejif-1043	79	36	charity	charity	NOUN
ejif-1043	79	37	fund	fund	NOUN
ejif-1043	80	1	o	o	NOUN
ejif-1043	80	2	statement	statement	NOUN
ejif-1043	80	3	of	of	ADP
ejif-1043	80	4	sources	source	NOUN
ejif-1043	80	5	and	and	CCONJ
ejif-1043	80	6	uses	use	NOUN
ejif-1043	80	7	of	of	ADP
ejif-1043	80	8	funds	fund	NOUN
ejif-1043	80	9	in	in	ADP
ejif-1043	80	10	the	the	DET
ejif-1043	80	11	qard	qard	NOUN
ejif-1043	80	12	fund	fund	NOUN
ejif-1043	80	13	while	while	SCONJ
ejif-1043	80	14	an	an	DET
ejif-1043	80	15	islamic	islamic	ADJ
ejif-1043	80	16	accounting	accounting	NOUN
ejif-1043	80	17	system	system	NOUN
ejif-1043	80	18	does	do	AUX
ejif-1043	80	19	not	not	PART
ejif-1043	80	20	dictate	dictate	VERB
ejif-1043	80	21	a	a	DET
ejif-1043	80	22	specific	specific	ADJ
ejif-1043	80	23	form	form	NOUN
ejif-1043	80	24	of	of	ADP
ejif-1043	80	25	accounting	accounting	NOUN
ejif-1043	80	26	that	that	PRON
ejif-1043	80	27	must	must	AUX
ejif-1043	80	28	be	be	AUX
ejif-1043	80	29	implemented	implement	VERB
ejif-1043	80	30	and	and	CCONJ
ejif-1043	80	31	followed	follow	VERB
ejif-1043	80	32	,	,	PUNCT
ejif-1043	80	33	it	it	PRON
ejif-1043	80	34	does	do	AUX
ejif-1043	80	35	mandate	mandate	VERB
ejif-1043	80	36	that	that	SCONJ
ejif-1043	80	37	whatever	whatever	DET
ejif-1043	80	38	form	form	NOUN
ejif-1043	80	39	is	be	AUX
ejif-1043	80	40	used	use	VERB
ejif-1043	80	41	meet	meet	VERB
ejif-1043	80	42	the	the	DET
ejif-1043	80	43	islamic	islamic	ADJ
ejif-1043	80	44	requirements	requirement	NOUN
ejif-1043	80	45	.	.	PUNCT
ejif-1043	81	1	there	there	PRON
ejif-1043	81	2	are	be	VERB
ejif-1043	81	3	three	three	NUM
ejif-1043	81	4	general	general	ADJ
ejif-1043	81	5	principles	principle	NOUN
ejif-1043	81	6	which	which	PRON
ejif-1043	81	7	should	should	AUX
ejif-1043	81	8	be	be	AUX
ejif-1043	81	9	incorporated	incorporate	VERB
ejif-1043	81	10	in	in	ADP
ejif-1043	81	11	an	an	DET
ejif-1043	81	12	islamic	islamic	ADJ
ejif-1043	81	13	accounting	accounting	NOUN
ejif-1043	81	14	system	system	NOUN
ejif-1043	81	15	,	,	PUNCT
ejif-1043	81	16	namely	namely	ADV
ejif-1043	81	17	(	(	PUNCT
ejif-1043	81	18	i	i	NOUN
ejif-1043	81	19	)	)	PUNCT
ejif-1043	81	20	accountability	accountability	NOUN
ejif-1043	81	21	;	;	PUNCT
ejif-1043	81	22	(	(	PUNCT
ejif-1043	81	23	ii	ii	NOUN
ejif-1043	81	24	)	)	PUNCT
ejif-1043	81	25	justice	justice	NOUN
ejif-1043	81	26	;	;	PUNCT
ejif-1043	81	27	and	and	CCONJ
ejif-1043	81	28	(	(	PUNCT
ejif-1043	81	29	iii	iii	NOUN
ejif-1043	81	30	)	)	PUNCT
ejif-1043	81	31	truth	truth	NOUN
ejif-1043	81	32	.	.	PUNCT
ejif-1043	82	1	other	other	ADJ
ejif-1043	82	2	differences	difference	NOUN
ejif-1043	82	3	can	can	AUX
ejif-1043	82	4	be	be	AUX
ejif-1043	82	5	observed	observe	VERB
ejif-1043	82	6	starting	start	VERB
ejif-1043	82	7	from	from	ADP
ejif-1043	82	8	the	the	DET
ejif-1043	82	9	foundation	foundation	NOUN
ejif-1043	82	10	of	of	ADP
ejif-1043	82	11	the	the	DET
ejif-1043	82	12	two	two	NUM
ejif-1043	82	13	concepts	concept	NOUN
ejif-1043	82	14	;	;	PUNCT
ejif-1043	82	15	islamic	islamic	ADJ
ejif-1043	82	16	accounting	accounting	NOUN
ejif-1043	82	17	having	have	VERB
ejif-1043	82	18	a	a	DET
ejif-1043	82	19	religious	religious	ADJ
ejif-1043	82	20	base	base	NOUN
ejif-1043	82	21	while	while	SCONJ
ejif-1043	82	22	conventional	conventional	ADJ
ejif-1043	82	23	accounting	accounting	NOUN
ejif-1043	82	24	is	be	AUX
ejif-1043	82	25	secular	secular	ADJ
ejif-1043	82	26	-	-	PUNCT
ejif-1043	82	27	based	base	VERB
ejif-1043	82	28	.	.	PUNCT
ejif-1043	83	1	islamic	islamic	PROPN
ejif-1043	83	2	accounting	accounting	PROPN
ejif-1043	83	3	is	be	AUX
ejif-1043	83	4	,	,	PUNCT
ejif-1043	83	5	therefore	therefore	ADV
ejif-1043	83	6	,	,	PUNCT
ejif-1043	83	7	governed	govern	VERB
ejif-1043	83	8	by	by	ADP
ejif-1043	83	9	islamic	islamic	ADJ
ejif-1043	83	10	law	law	NOUN
ejif-1043	83	11	which	which	PRON
ejif-1043	83	12	is	be	AUX
ejif-1043	83	13	derived	derive	VERB
ejif-1043	83	14	from	from	ADP
ejif-1043	83	15	the	the	DET
ejif-1043	83	16	qur’an	qur’an	NOUN
ejif-1043	83	17	and	and	CCONJ
ejif-1043	83	18	sunnah	sunnah	NOUN
ejif-1043	83	19	while	while	SCONJ
ejif-1043	83	20	conventional	conventional	ADJ
ejif-1043	83	21	accounting	accounting	NOUN
ejif-1043	83	22	is	be	AUX
ejif-1043	83	23	governed	govern	VERB
ejif-1043	83	24	by	by	ADP
ejif-1043	83	25	modern	modern	ADJ
ejif-1043	83	26	commercial	commercial	ADJ
ejif-1043	83	27	law	law	NOUN
ejif-1043	83	28	which	which	PRON
ejif-1043	83	29	makes	make	VERB
ejif-1043	83	30	it	it	PRON
ejif-1043	83	31	a	a	DET
ejif-1043	83	32	product	product	NOUN
ejif-1043	83	33	of	of	ADP
ejif-1043	83	34	culture	culture	NOUN
ejif-1043	83	35	.	.	PUNCT
ejif-1043	84	1	this	this	DET
ejif-1043	84	2	very	very	ADJ
ejif-1043	84	3	foundation	foundation	NOUN
ejif-1043	84	4	thus	thus	ADV
ejif-1043	84	5	contributes	contribute	VERB
ejif-1043	84	6	to	to	ADP
ejif-1043	84	7	other	other	ADJ
ejif-1043	84	8	differences	difference	NOUN
ejif-1043	84	9	such	such	ADJ
ejif-1043	84	10	as	as	ADP
ejif-1043	84	11	the	the	DET
ejif-1043	84	12	objectives	objective	NOUN
ejif-1043	84	13	of	of	ADP
ejif-1043	84	14	providing	provide	VERB
ejif-1043	84	15	information	information	NOUN
ejif-1043	84	16	.	.	PUNCT
ejif-1043	85	1	accounting	accounting	NOUN
ejif-1043	85	2	is	be	AUX
ejif-1043	85	3	meant	mean	VERB
ejif-1043	85	4	to	to	PART
ejif-1043	85	5	provide	provide	VERB
ejif-1043	85	6	accurate	accurate	ADJ
ejif-1043	85	7	information	information	NOUN
ejif-1043	85	8	pertaining	pertain	VERB
ejif-1043	85	9	to	to	ADP
ejif-1043	85	10	the	the	DET
ejif-1043	85	11	financial	financial	ADJ
ejif-1043	85	12	and	and	CCONJ
ejif-1043	85	13	oftentimes	oftentime	VERB
ejif-1043	85	14	operational	operational	ADJ
ejif-1043	85	15	situation	situation	NOUN
ejif-1043	85	16	of	of	ADP
ejif-1043	85	17	a	a	DET
ejif-1043	85	18	financial	financial	ADJ
ejif-1043	85	19	institution	institution	NOUN
ejif-1043	85	20	or	or	CCONJ
ejif-1043	85	21	business	business	NOUN
ejif-1043	85	22	entity	entity	NOUN
ejif-1043	85	23	.	.	PUNCT
ejif-1043	86	1	yet	yet	ADV
ejif-1043	86	2	,	,	PUNCT
ejif-1043	86	3	while	while	SCONJ
ejif-1043	86	4	conventional	conventional	ADJ
ejif-1043	86	5	accounting	accounting	NOUN
ejif-1043	86	6	is	be	AUX
ejif-1043	86	7	primarily	primarily	ADV
ejif-1043	86	8	concerned	concerned	ADJ
ejif-1043	86	9	with	with	ADP
ejif-1043	86	10	presenting	present	VERB
ejif-1043	86	11	information	information	NOUN
ejif-1043	86	12	about	about	ADP
ejif-1043	86	13	the	the	DET
ejif-1043	86	14	efficient	efficient	ADJ
ejif-1043	86	15	allocation	allocation	NOUN
ejif-1043	86	16	of	of	ADP
ejif-1043	86	17	scarce	scarce	ADJ
ejif-1043	86	18	resources	resource	NOUN
ejif-1043	86	19	,	,	PUNCT
ejif-1043	86	20	islamic	islamic	ADJ
ejif-1043	86	21	accounting	accounting	NOUN
ejif-1043	86	22	is	be	AUX
ejif-1043	86	23	further	far	ADV
ejif-1043	86	24	concerned	concerned	ADJ
ejif-1043	86	25	with	with	ADP
ejif-1043	86	26	the	the	DET
ejif-1043	86	27	entity	entity	NOUN
ejif-1043	86	28	’s	’s	PART
ejif-1043	86	29	shari’ah	shari’ah	NOUN
ejif-1043	86	30	compliance	compliance	NOUN
ejif-1043	86	31	and	and	CCONJ
ejif-1043	86	32	whether	whether	SCONJ
ejif-1043	86	33	islamic	islamic	ADJ
ejif-1043	86	34	objectives	objective	NOUN
ejif-1043	86	35	are	be	AUX
ejif-1043	86	36	being	be	AUX
ejif-1043	86	37	met	meet	VERB
ejif-1043	86	38	(	(	PUNCT
ejif-1043	86	39	i.e.	i.e.	X
ejif-1043	86	40	social	social	ADJ
ejif-1043	86	41	-	-	PUNCT
ejif-1043	86	42	economic	economic	ADJ
ejif-1043	86	43	aspects	aspect	NOUN
ejif-1043	86	44	of	of	ADP
ejif-1043	86	45	economic	economic	ADJ
ejif-1043	86	46	events	event	NOUN
ejif-1043	86	47	and	and	CCONJ
ejif-1043	86	48	transactions	transaction	NOUN
ejif-1043	86	49	)	)	PUNCT
ejif-1043	86	50	.	.	PUNCT
ejif-1043	87	1	for	for	ADP
ejif-1043	87	2	example	example	NOUN
ejif-1043	87	3	,	,	PUNCT
ejif-1043	87	4	islamic	islamic	ADJ
ejif-1043	87	5	accounting	accounting	NOUN
ejif-1043	87	6	looks	look	VERB
ejif-1043	87	7	to	to	PART
ejif-1043	87	8	ensure	ensure	VERB
ejif-1043	87	9	that	that	SCONJ
ejif-1043	87	10	certain	certain	ADJ
ejif-1043	87	11	forbidden	forbidden	ADJ
ejif-1043	87	12	elements	element	NOUN
ejif-1043	87	13	were	be	AUX
ejif-1043	87	14	not	not	PART
ejif-1043	87	15	present	present	ADJ
ejif-1043	87	16	during	during	ADP
ejif-1043	87	17	economic	economic	ADJ
ejif-1043	87	18	transactions	transaction	NOUN
ejif-1043	87	19	,	,	PUNCT
ejif-1043	87	20	namely	namely	ADV
ejif-1043	87	21	:	:	PUNCT
ejif-1043	87	22	(	(	PUNCT
ejif-1043	87	23	i	i	NOUN
ejif-1043	87	24	)	)	PUNCT
ejif-1043	87	25	riba	riba	PROPN
ejif-1043	87	26	or	or	CCONJ
ejif-1043	87	27	ursury	ursury	NOUN
ejif-1043	87	28	/	/	SYM
ejif-1043	87	29	interest	interest	NOUN
ejif-1043	87	30	;	;	PUNCT
ejif-1043	87	31	(	(	PUNCT
ejif-1043	87	32	ii	ii	NOUN
ejif-1043	87	33	)	)	PUNCT
ejif-1043	87	34	gharar	gharar	NOUN
ejif-1043	87	35	or	or	CCONJ
ejif-1043	87	36	uncertainty	uncertainty	NOUN
ejif-1043	87	37	;	;	PUNCT
ejif-1043	87	38	and	and	CCONJ
ejif-1043	87	39	(	(	PUNCT
ejif-1043	87	40	iii	iii	X
ejif-1043	87	41	)	)	PUNCT
ejif-1043	87	42	maysir	maysir	NOUN
ejif-1043	87	43	or	or	CCONJ
ejif-1043	87	44	gambling	gambling	NOUN
ejif-1043	87	45	(	(	PUNCT
ejif-1043	87	46	including	include	VERB
ejif-1043	87	47	elements	element	NOUN
ejif-1043	87	48	of	of	ADP
ejif-1043	87	49	gambling	gambling	NOUN
ejif-1043	87	50	)	)	PUNCT
ejif-1043	87	51	.	.	PUNCT
ejif-1043	88	1	similarly	similarly	ADV
ejif-1043	88	2	,	,	PUNCT
ejif-1043	88	3	there	there	PRON
ejif-1043	88	4	are	be	VERB
ejif-1043	88	5	differences	difference	NOUN
ejif-1043	88	6	regarding	regard	VERB
ejif-1043	88	7	users	user	NOUN
ejif-1043	88	8	of	of	ADP
ejif-1043	88	9	accounting	account	VERB
ejif-1043	88	10	information	information	NOUN
ejif-1043	88	11	where	where	SCONJ
ejif-1043	88	12	conventional	conventional	ADJ
ejif-1043	88	13	accounting	accounting	NOUN
ejif-1043	88	14	mainly	mainly	ADV
ejif-1043	88	15	concerns	concern	VERB
ejif-1043	88	16	shareholders	shareholder	NOUN
ejif-1043	88	17	and	and	CCONJ
ejif-1043	88	18	creditors	creditor	NOUN
ejif-1043	88	19	.	.	PUNCT
ejif-1043	89	1	islamic	islamic	ADJ
ejif-1043	89	2	accounting	accounting	NOUN
ejif-1043	89	3	on	on	ADP
ejif-1043	89	4	the	the	DET
ejif-1043	89	5	other	other	ADJ
ejif-1043	89	6	hand	hand	NOUN
ejif-1043	89	7	concerns	concern	NOUN
ejif-1043	89	8	a	a	DET
ejif-1043	89	9	broader	broad	ADJ
ejif-1043	89	10	range	range	NOUN
ejif-1043	89	11	of	of	ADP
ejif-1043	89	12	shareholders	shareholder	NOUN
ejif-1043	89	13	which	which	PRON
ejif-1043	89	14	includes	include	VERB
ejif-1043	89	15	society	society	NOUN
ejif-1043	89	16	as	as	ADP
ejif-1043	89	17	a	a	DET
ejif-1043	89	18	whole	whole	NOUN
ejif-1043	89	19	,	,	PUNCT
ejif-1043	89	20	particularly	particularly	ADV
ejif-1043	89	21	due	due	ADJ
ejif-1043	89	22	to	to	ADP
ejif-1043	89	23	the	the	DET
ejif-1043	89	24	need	need	NOUN
ejif-1043	89	25	to	to	PART
ejif-1043	89	26	ensure	ensure	VERB
ejif-1043	89	27	a	a	DET
ejif-1043	89	28	fair	fair	ADJ
ejif-1043	89	29	distribution	distribution	NOUN
ejif-1043	89	30	of	of	ADP
ejif-1043	89	31	wealth	wealth	NOUN
ejif-1043	89	32	among	among	ADP
ejif-1043	89	33	individuals	individual	NOUN
ejif-1043	89	34	.	.	PUNCT
ejif-1043	90	1	in	in	ADP
ejif-1043	90	2	this	this	DET
ejif-1043	90	3	sense	sense	NOUN
ejif-1043	90	4	,	,	PUNCT
ejif-1043	90	5	it	it	PRON
ejif-1043	90	6	can	can	AUX
ejif-1043	90	7	also	also	ADV
ejif-1043	90	8	be	be	AUX
ejif-1043	90	9	said	say	VERB
ejif-1043	90	10	that	that	SCONJ
ejif-1043	90	11	islamic	islamic	ADJ
ejif-1043	90	12	accounting	accounting	NOUN
ejif-1043	90	13	is	be	AUX
ejif-1043	90	14	accountable	accountable	ADJ
ejif-1043	90	15	towards	towards	ADP
ejif-1043	90	16	all	all	DET
ejif-1043	90	17	human	human	ADJ
ejif-1043	90	18	beings	being	NOUN
ejif-1043	90	19	as	as	ADV
ejif-1043	90	20	well	well	ADV
ejif-1043	90	21	as	as	ADP
ejif-1043	90	22	god	god	PROPN
ejif-1043	90	23	(	(	PUNCT
ejif-1043	90	24	allah	allah	PROPN
ejif-1043	90	25	s.w.t	s.w.t	PROPN
ejif-1043	90	26	)	)	PUNCT
ejif-1043	90	27	while	while	SCONJ
ejif-1043	90	28	conventional	conventional	ADJ
ejif-1043	90	29	accounting	accounting	NOUN
ejif-1043	90	30	requires	require	VERB
ejif-1043	90	31	personal	personal	ADJ
ejif-1043	90	32	accountability	accountability	NOUN
ejif-1043	90	33	towards	towards	ADP
ejif-1043	90	34	the	the	DET
ejif-1043	90	35	individuals	individual	NOUN
ejif-1043	90	36	in	in	ADP
ejif-1043	90	37	control	control	NOUN
ejif-1043	90	38	of	of	ADP
ejif-1043	90	39	the	the	DET
ejif-1043	90	40	resources	resource	NOUN
ejif-1043	90	41	*	*	PUNCT
ejif-1043	90	42	and	and	CCONJ
ejif-1043	90	43	to	to	ADP
ejif-1043	90	44	some	some	DET
ejif-1043	90	45	extent	extent	NOUN
ejif-1043	90	46	other	other	ADJ
ejif-1043	90	47	shareholders	shareholder	NOUN
ejif-1043	90	48	)	)	PUNCT
ejif-1043	90	49	.	.	PUNCT
ejif-1043	91	1	the	the	DET
ejif-1043	91	2	main	main	ADJ
ejif-1043	91	3	issue	issue	NOUN
ejif-1043	91	4	today	today	NOUN
ejif-1043	91	5	is	be	AUX
ejif-1043	91	6	that	that	SCONJ
ejif-1043	91	7	the	the	DET
ejif-1043	91	8	accounting	accounting	NOUN
ejif-1043	91	9	policies	policy	NOUN
ejif-1043	91	10	adopted	adopt	VERB
ejif-1043	91	11	by	by	ADP
ejif-1043	91	12	islamic	islamic	ADJ
ejif-1043	91	13	banks	bank	NOUN
ejif-1043	91	14	in	in	ADP
ejif-1043	91	15	preparation	preparation	NOUN
ejif-1043	91	16	of	of	ADP
ejif-1043	91	17	their	their	PRON
ejif-1043	91	18	financial	financial	ADJ
ejif-1043	91	19	statements	statement	NOUN
ejif-1043	91	20	are	be	AUX
ejif-1043	91	21	largely	largely	ADV
ejif-1043	91	22	unregulated	unregulated	ADJ
ejif-1043	91	23	[	[	PUNCT
ejif-1043	91	24	10	10	NUM
ejif-1043	91	25	]	]	PUNCT
ejif-1043	91	26	.	.	PUNCT
ejif-1043	92	1	this	this	PRON
ejif-1043	92	2	is	be	AUX
ejif-1043	92	3	why	why	SCONJ
ejif-1043	92	4	almost	almost	ADV
ejif-1043	92	5	every	every	PRON
ejif-1043	92	6	islamic	islamic	ADJ
ejif-1043	92	7	financial	financial	ADJ
ejif-1043	92	8	institution	institution	NOUN
ejif-1043	92	9	has	have	AUX
ejif-1043	92	10	developed	develop	VERB
ejif-1043	92	11	its	its	PRON
ejif-1043	92	12	own	own	ADJ
ejif-1043	92	13	accounting	accounting	NOUN
ejif-1043	92	14	policy	policy	NOUN
ejif-1043	92	15	for	for	ADP
ejif-1043	92	16	the	the	DET
ejif-1043	92	17	various	various	ADJ
ejif-1043	92	18	contacts	contact	NOUN
ejif-1043	92	19	governing	govern	VERB
ejif-1043	92	20	their	their	PRON
ejif-1043	92	21	work	work	NOUN
ejif-1043	92	22	resulting	result	VERB
ejif-1043	92	23	in	in	ADP
ejif-1043	92	24	significant	significant	ADJ
ejif-1043	92	25	variations	variation	NOUN
ejif-1043	92	26	.	.	PUNCT
ejif-1043	93	1	these	these	DET
ejif-1043	93	2	differences	difference	NOUN
ejif-1043	93	3	unfortunately	unfortunately	ADV
ejif-1043	93	4	make	make	VERB
ejif-1043	93	5	it	it	PRON
ejif-1043	93	6	difficult	difficult	ADJ
ejif-1043	93	7	to	to	PART
ejif-1043	93	8	compare	compare	VERB
ejif-1043	93	9	the	the	DET
ejif-1043	93	10	financial	financial	ADJ
ejif-1043	93	11	statements	statement	NOUN
ejif-1043	93	12	of	of	ADP
ejif-1043	93	13	islamic	islamic	ADJ
ejif-1043	93	14	financial	financial	ADJ
ejif-1043	93	15	institutions	institution	NOUN
ejif-1043	93	16	,	,	PUNCT
ejif-1043	93	17	as	as	ADV
ejif-1043	93	18	well	well	ADV
ejif-1043	93	19	as	as	ADP
ejif-1043	93	20	make	make	VERB
ejif-1043	93	21	them	they	PRON
ejif-1043	93	22	look	look	VERB
ejif-1043	93	23	less	less	ADV
ejif-1043	93	24	credible	credible	ADJ
ejif-1043	93	25	in	in	ADP
ejif-1043	93	26	the	the	DET
ejif-1043	93	27	eyes	eye	NOUN
ejif-1043	93	28	of	of	ADP
ejif-1043	93	29	international	international	ADJ
ejif-1043	93	30	market	market	NOUN
ejif-1043	93	31	players	player	NOUN
ejif-1043	93	32	[	[	X
ejif-1043	93	33	10	10	NUM
ejif-1043	93	34	]	]	PUNCT
ejif-1043	93	35	.	.	PUNCT
ejif-1043	94	1	this	this	PRON
ejif-1043	94	2	will	will	AUX
ejif-1043	94	3	be	be	AUX
ejif-1043	94	4	discussed	discuss	VERB
ejif-1043	94	5	further	far	ADV
ejif-1043	94	6	when	when	SCONJ
ejif-1043	94	7	we	we	PRON
ejif-1043	94	8	look	look	VERB
ejif-1043	94	9	at	at	ADP
ejif-1043	94	10	the	the	DET
ejif-1043	94	11	challenges	challenge	NOUN
ejif-1043	94	12	facing	face	VERB
ejif-1043	94	13	islamic	islamic	ADJ
ejif-1043	94	14	accounting	accounting	NOUN
ejif-1043	94	15	in	in	ADP
ejif-1043	94	16	the	the	DET
ejif-1043	94	17	next	next	ADJ
ejif-1043	94	18	section	section	NOUN
ejif-1043	94	19	.	.	PUNCT
ejif-1043	95	1	b.	b.	PROPN
ejif-1043	95	2	accounting	accounting	PROPN
ejif-1043	95	3	and	and	CCONJ
ejif-1043	95	4	auditing	auditing	NOUN
ejif-1043	95	5	organization	organization	NOUN
ejif-1043	95	6	for	for	ADP
ejif-1043	95	7	islamic	islamic	ADJ
ejif-1043	95	8	financial	financial	ADJ
ejif-1043	95	9	institutions	institution	NOUN
ejif-1043	95	10	(	(	PUNCT
ejif-1043	95	11	aaoifi	aaoifi	NOUN
ejif-1043	95	12	)	)	PUNCT
ejif-1043	95	13	in	in	ADP
ejif-1043	95	14	light	light	NOUN
ejif-1043	95	15	of	of	ADP
ejif-1043	95	16	the	the	DET
ejif-1043	95	17	need	need	NOUN
ejif-1043	95	18	for	for	ADP
ejif-1043	95	19	standardization	standardization	NOUN
ejif-1043	95	20	in	in	ADP
ejif-1043	95	21	islamic	islamic	ADJ
ejif-1043	95	22	accounting	accounting	NOUN
ejif-1043	95	23	,	,	PUNCT
ejif-1043	95	24	islamic	islamic	ADJ
ejif-1043	95	25	financial	financial	ADJ
ejif-1043	95	26	institutions	institution	NOUN
ejif-1043	95	27	and	and	CCONJ
ejif-1043	95	28	other	other	ADJ
ejif-1043	95	29	interested	interested	ADJ
ejif-1043	95	30	parties	party	NOUN
ejif-1043	95	31	established	establish	VERB
ejif-1043	95	32	the	the	DET
ejif-1043	95	33	accounting	accounting	NOUN
ejif-1043	95	34	and	and	CCONJ
ejif-1043	95	35	auditing	auditing	NOUN
ejif-1043	95	36	organization	organization	NOUN
ejif-1043	95	37	for	for	ADP
ejif-1043	95	38	islamic	islamic	ADJ
ejif-1043	95	39	financial	financial	ADJ
ejif-1043	95	40	institutions	institution	NOUN
ejif-1043	95	41	(	(	PUNCT
ejif-1043	95	42	aaoifi	aaoifi	NOUN
ejif-1043	95	43	)	)	PUNCT
ejif-1043	95	44	in	in	ADP
ejif-1043	95	45	the	the	DET
ejif-1043	95	46	early	early	ADJ
ejif-1043	95	47	1990s	1990	NOUN
ejif-1043	95	48	[	[	X
ejif-1043	95	49	10	10	NUM
ejif-1043	95	50	]	]	PUNCT
ejif-1043	95	51	.	.	PUNCT
ejif-1043	96	1	aaoifi	aaoifi	PROPN
ejif-1043	96	2	is	be	AUX
ejif-1043	96	3	based	base	VERB
ejif-1043	96	4	in	in	ADP
ejif-1043	96	5	bahrain	bahrain	NOUN
ejif-1043	96	6	and	and	CCONJ
ejif-1043	96	7	operates	operate	VERB
ejif-1043	96	8	as	as	ADP
ejif-1043	96	9	an	an	DET
ejif-1043	96	10	independent	independent	ADJ
ejif-1043	96	11	international	international	ADJ
ejif-1043	96	12	organization	organization	NOUN
ejif-1043	96	13	with	with	ADP
ejif-1043	96	14	support	support	NOUN
ejif-1043	96	15	from	from	ADP
ejif-1043	96	16	some	some	DET
ejif-1043	96	17	200	200	NUM
ejif-1043	96	18	institutional	institutional	ADJ
ejif-1043	96	19	members	member	NOUN
ejif-1043	96	20	coming	come	VERB
ejif-1043	96	21	from	from	ADP
ejif-1043	96	22	about	about	ADP
ejif-1043	96	23	45	45	NUM
ejif-1043	96	24	different	different	ADJ
ejif-1043	96	25	countries	country	NOUN
ejif-1043	97	1	[	[	X
ejif-1043	97	2	12	12	NUM
ejif-1043	97	3	]	]	PUNCT
ejif-1043	97	4	.	.	PUNCT
ejif-1043	98	1	however	however	ADV
ejif-1043	98	2	,	,	PUNCT
ejif-1043	98	3	the	the	DET
ejif-1043	98	4	standards	standard	NOUN
ejif-1043	98	5	are	be	AUX
ejif-1043	98	6	implemented	implement	VERB
ejif-1043	98	7	globally	globally	ADV
ejif-1043	98	8	even	even	ADV
ejif-1043	98	9	in	in	ADP
ejif-1043	98	10	non	non	ADJ
ejif-1043	98	11	-	-	ADJ
ejif-1043	98	12	member	member	ADJ
ejif-1043	98	13	states	state	NOUN
ejif-1043	98	14	as	as	SCONJ
ejif-1043	98	15	they	they	PRON
ejif-1043	98	16	are	be	AUX
ejif-1043	98	17	applicable	applicable	ADJ
ejif-1043	98	18	to	to	PART
ejif-1043	98	19	ifis	ifis	VERB
ejif-1043	98	20	worldwide	worldwide	ADV
ejif-1043	98	21	.	.	PUNCT
ejif-1043	99	1	the	the	DET
ejif-1043	99	2	aaoifi	aaoifi	NOUN
ejif-1043	99	3	’s	’s	PART
ejif-1043	99	4	main	main	ADJ
ejif-1043	99	5	objective	objective	NOUN
ejif-1043	99	6	is	be	AUX
ejif-1043	99	7	to	to	PART
ejif-1043	99	8	prepare	prepare	VERB
ejif-1043	99	9	and	and	CCONJ
ejif-1043	99	10	develop	develop	VERB
ejif-1043	99	11	shari’ah	shari’ah	NOUN
ejif-1043	100	1	compliant	compliant	ADJ
ejif-1043	100	2	standards	standard	NOUN
ejif-1043	100	3	for	for	ADP
ejif-1043	100	4	ifis	ifis	NOUN
ejif-1043	100	5	pertaining	pertain	VERB
ejif-1043	100	6	to	to	ADP
ejif-1043	100	7	their	their	PRON
ejif-1043	100	8	accounting	accounting	NOUN
ejif-1043	100	9	,	,	PUNCT
ejif-1043	100	10	auditing	auditing	NOUN
ejif-1043	100	11	,	,	PUNCT
ejif-1043	100	12	governance	governance	NOUN
ejif-1043	100	13	and	and	CCONJ
ejif-1043	100	14	ethical	ethical	ADJ
ejif-1043	100	15	activities	activity	NOUN
ejif-1043	100	16	[	[	X
ejif-1043	100	17	12	12	NUM
ejif-1043	100	18	]	]	PUNCT
ejif-1043	100	19	.	.	PUNCT
ejif-1043	101	1	thus	thus	ADV
ejif-1043	101	2	far	far	ADV
ejif-1043	101	3	,	,	PUNCT
ejif-1043	101	4	they	they	PRON
ejif-1043	101	5	have	have	AUX
ejif-1043	101	6	published	publish	VERB
ejif-1043	101	7	some	some	DET
ejif-1043	101	8	85	85	NUM
ejif-1043	101	9	standards	standard	NOUN
ejif-1043	101	10	,	,	PUNCT
ejif-1043	101	11	namely	namely	ADV
ejif-1043	101	12	[	[	X
ejif-1043	101	13	13	13	NUM
ejif-1043	101	14	]	]	NUM
ejif-1043	101	15	:	:	PUNCT
ejif-1043	101	16			X
ejif-1043	101	17	26	26	NUM
ejif-1043	101	18	accounting	accounting	NOUN
ejif-1043	101	19	standards	standard	NOUN
ejif-1043	101	20			NOUN
ejif-1043	101	21	5	5	NUM
ejif-1043	101	22	auditing	auditing	NOUN
ejif-1043	101	23	standards	standard	NOUN
ejif-1043	101	24			NOUN
ejif-1043	101	25	7	7	NUM
ejif-1043	101	26	governance	governance	NOUN
ejif-1043	101	27	standards	standard	NOUN
ejif-1043	101	28			NOUN
ejif-1043	101	29	2	2	NUM
ejif-1043	101	30	ethics	ethic	NOUN
ejif-1043	101	31	standards	standard	NOUN
ejif-1043	101	32			NOUN
ejif-1043	101	33	45	45	NUM
ejif-1043	101	34	shari’ah	shari’ah	NOUN
ejif-1043	101	35	standards	standard	NOUN
ejif-1043	101	36	the	the	DET
ejif-1043	101	37	aaoifi	aaoifi	NOUN
ejif-1043	101	38	also	also	ADV
ejif-1043	101	39	continuously	continuously	ADV
ejif-1043	101	40	works	work	VERB
ejif-1043	101	41	on	on	ADP
ejif-1043	101	42	developing	develop	VERB
ejif-1043	101	43	new	new	ADJ
ejif-1043	101	44	standards	standard	NOUN
ejif-1043	101	45	for	for	ADP
ejif-1043	101	46	ifis	ifis	PROPN
ejif-1043	101	47	.	.	PUNCT
ejif-1043	102	1	this	this	PRON
ejif-1043	102	2	is	be	AUX
ejif-1043	102	3	important	important	ADJ
ejif-1043	102	4	,	,	PUNCT
ejif-1043	102	5	particularly	particularly	ADV
ejif-1043	102	6	because	because	SCONJ
ejif-1043	102	7	the	the	DET
ejif-1043	102	8	organization	organization	NOUN
ejif-1043	102	9	acts	act	VERB
ejif-1043	102	10	as	as	ADP
ejif-1043	102	11	an	an	DET
ejif-1043	102	12	important	important	ADJ
ejif-1043	102	13	player	player	NOUN
ejif-1043	102	14	in	in	ADP
ejif-1043	102	15	the	the	DET
ejif-1043	102	16	regulation	regulation	NOUN
ejif-1043	102	17	of	of	ADP
ejif-1043	102	18	islamic	islamic	ADJ
ejif-1043	102	19	banks	bank	NOUN
ejif-1043	102	20	,	,	PUNCT
ejif-1043	102	21	who	who	PRON
ejif-1043	102	22	are	be	AUX
ejif-1043	102	23	encouraged	encourage	VERB
ejif-1043	102	24	to	to	PART
ejif-1043	102	25	adopt	adopt	VERB
ejif-1043	102	26	the	the	DET
ejif-1043	102	27	standards	standard	NOUN
ejif-1043	102	28	which	which	PRON
ejif-1043	102	29	research	research	NOUN
ejif-1043	102	30	suggests	suggest	VERB
ejif-1043	102	31	are	be	AUX
ejif-1043	102	32	relevant	relevant	ADJ
ejif-1043	102	33	and	and	CCONJ
ejif-1043	102	34	of	of	ADP
ejif-1043	102	35	great	great	ADJ
ejif-1043	102	36	use	use	NOUN
ejif-1043	102	37	to	to	PART
ejif-1043	102	38	ifis	ifis	VERB
ejif-1043	102	39	[	[	X
ejif-1043	102	40	14	14	NUM
ejif-1043	102	41	]	]	PUNCT
ejif-1043	102	42	.	.	PUNCT
ejif-1043	103	1	the	the	DET
ejif-1043	103	2	aaoifi	aaoifi	NOUN
ejif-1043	103	3	(	(	PUNCT
ejif-1043	103	4	2014	2014	NUM
ejif-1043	103	5	,	,	PUNCT
ejif-1043	103	6	[	[	X
ejif-1043	103	7	13	13	NUM
ejif-1043	103	8	]	]	PUNCT
ejif-1043	103	9	)	)	PUNCT
ejif-1043	103	10	currently	currently	ADV
ejif-1043	103	11	finances	finance	VERB
ejif-1043	103	12	its	its	PRON
ejif-1043	103	13	activities	activity	NOUN
ejif-1043	103	14	from	from	ADP
ejif-1043	103	15	the	the	DET
ejif-1043	103	16	proceeds	proceed	NOUN
ejif-1043	103	17	of	of	ADP
ejif-1043	103	18	:	:	PUNCT
ejif-1043	103	19	(	(	PUNCT
ejif-1043	103	20	i	i	NOUN
ejif-1043	103	21	)	)	PUNCT
ejif-1043	103	22	a	a	DET
ejif-1043	103	23	waqf	waqf	NOUN
ejif-1043	103	24	(	(	PUNCT
ejif-1043	103	25	endowment	endowment	NOUN
ejif-1043	103	26	)	)	PUNCT
ejif-1043	103	27	;	;	PUNCT
ejif-1043	103	28	(	(	PUNCT
ejif-1043	103	29	ii	ii	NOUN
ejif-1043	103	30	)	)	PUNCT
ejif-1043	103	31	charity	charity	NOUN
ejif-1043	103	32	ejif	ejif	PROPN
ejif-1043	103	33	–	–	PUNCT
ejif-1043	103	34	european	european	PROPN
ejif-1043	103	35	journal	journal	PROPN
ejif-1043	103	36	of	of	ADP
ejif-1043	103	37	islamic	islamic	PROPN
ejif-1043	103	38	finance	finance	PROPN
ejif-1043	103	39	no3	no3	PROPN
ejif-1043	103	40	,	,	PUNCT
ejif-1043	103	41	dec	dec	PROPN
ejif-1043	103	42	(	(	PUNCT
ejif-1043	103	43	2015	2015	NUM
ejif-1043	103	44	)	)	PUNCT
ejif-1043	104	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1043	104	2	issn	issn	VERB
ejif-1043	104	3	2421	2421	NUM
ejif-1043	104	4	-	-	SYM
ejif-1043	104	5	2172	2172	NUM
ejif-1043	104	6	4	4	NUM
ejif-1043	104	7	fund	fund	NOUN
ejif-1043	104	8	developed	develop	VERB
ejif-1043	104	9	from	from	ADP
ejif-1043	104	10	the	the	DET
ejif-1043	104	11	membership	membership	NOUN
ejif-1043	104	12	fees	fee	NOUN
ejif-1043	104	13	which	which	PRON
ejif-1043	104	14	every	every	DET
ejif-1043	104	15	institution	institution	NOUN
ejif-1043	104	16	joining	join	VERB
ejif-1043	104	17	the	the	DET
ejif-1043	104	18	aaoifi	aaoifi	NOUN
ejif-1043	104	19	pays	pay	VERB
ejif-1043	104	20	;	;	PUNCT
ejif-1043	104	21	(	(	PUNCT
ejif-1043	104	22	iii	iii	X
ejif-1043	104	23	)	)	PUNCT
ejif-1043	104	24	annual	annual	ADJ
ejif-1043	104	25	subscription	subscription	NOUN
ejif-1043	104	26	fees	fee	NOUN
ejif-1043	104	27	;	;	PUNCT
ejif-1043	104	28	(	(	PUNCT
ejif-1043	104	29	iv	iv	X
ejif-1043	104	30	)	)	PUNCT
ejif-1043	104	31	grants	grant	NOUN
ejif-1043	104	32	;	;	PUNCT
ejif-1043	104	33	(	(	PUNCT
ejif-1043	104	34	v	v	NOUN
ejif-1043	104	35	)	)	PUNCT
ejif-1043	104	36	donations	donation	NOUN
ejif-1043	104	37	;	;	PUNCT
ejif-1043	104	38	(	(	PUNCT
ejif-1043	104	39	vi	vi	NOUN
ejif-1043	104	40	)	)	PUNCT
ejif-1043	104	41	bequests	bequest	NOUN
ejif-1043	104	42	;	;	PUNCT
ejif-1043	104	43	and	and	CCONJ
ejif-1043	104	44	(	(	PUNCT
ejif-1043	104	45	vii	vii	PROPN
ejif-1043	104	46	)	)	PUNCT
ejif-1043	104	47	other	other	ADJ
ejif-1043	104	48	sources	source	NOUN
ejif-1043	104	49	.	.	PUNCT
ejif-1043	105	1	iv	iv	X
ejif-1043	105	2	.	.	PUNCT
ejif-1043	105	3	prospects	prospect	NOUN
ejif-1043	105	4	of	of	ADP
ejif-1043	105	5	islamic	islamic	ADJ
ejif-1043	105	6	accounting	accounting	NOUN
ejif-1043	105	7	as	as	SCONJ
ejif-1043	105	8	is	be	AUX
ejif-1043	105	9	expressed	express	VERB
ejif-1043	105	10	in	in	ADP
ejif-1043	105	11	the	the	DET
ejif-1043	105	12	previous	previous	ADJ
ejif-1043	105	13	sections	section	NOUN
ejif-1043	105	14	,	,	PUNCT
ejif-1043	105	15	the	the	DET
ejif-1043	105	16	contemporary	contemporary	ADJ
ejif-1043	105	17	experience	experience	NOUN
ejif-1043	105	18	of	of	ADP
ejif-1043	105	19	islamic	islamic	ADJ
ejif-1043	105	20	accounting	accounting	NOUN
ejif-1043	105	21	is	be	AUX
ejif-1043	105	22	minimal	minimal	ADJ
ejif-1043	105	23	,	,	PUNCT
ejif-1043	105	24	not	not	PART
ejif-1043	105	25	surpassing	surpass	VERB
ejif-1043	105	26	three	three	NUM
ejif-1043	105	27	decades	decade	NOUN
ejif-1043	105	28	.	.	PUNCT
ejif-1043	106	1	yet	yet	ADV
ejif-1043	106	2	,	,	PUNCT
ejif-1043	106	3	it	it	PRON
ejif-1043	106	4	has	have	AUX
ejif-1043	106	5	managed	manage	VERB
ejif-1043	106	6	to	to	PART
ejif-1043	106	7	have	have	VERB
ejif-1043	106	8	a	a	DET
ejif-1043	106	9	global	global	ADJ
ejif-1043	106	10	impact	impact	NOUN
ejif-1043	106	11	proving	prove	VERB
ejif-1043	106	12	to	to	PART
ejif-1043	106	13	be	be	AUX
ejif-1043	106	14	a	a	DET
ejif-1043	106	15	groundbreaking	groundbreake	VERB
ejif-1043	106	16	approach	approach	NOUN
ejif-1043	106	17	with	with	ADP
ejif-1043	106	18	much	much	ADV
ejif-1043	106	19	to	to	PART
ejif-1043	106	20	offer	offer	VERB
ejif-1043	106	21	.	.	PUNCT
ejif-1043	107	1	it	it	PRON
ejif-1043	107	2	is	be	AUX
ejif-1043	107	3	clear	clear	ADJ
ejif-1043	107	4	that	that	SCONJ
ejif-1043	107	5	there	there	PRON
ejif-1043	107	6	exists	exist	VERB
ejif-1043	107	7	a	a	DET
ejif-1043	107	8	well	well	ADV
ejif-1043	107	9	-	-	PUNCT
ejif-1043	107	10	developed	develop	VERB
ejif-1043	107	11	body	body	NOUN
ejif-1043	107	12	of	of	ADP
ejif-1043	107	13	thought	thought	NOUN
ejif-1043	107	14	on	on	ADP
ejif-1043	107	15	how	how	SCONJ
ejif-1043	107	16	islam	islam	PROPN
ejif-1043	107	17	can	can	AUX
ejif-1043	107	18	be	be	AUX
ejif-1043	107	19	applied	apply	VERB
ejif-1043	107	20	in	in	ADP
ejif-1043	107	21	order	order	NOUN
ejif-1043	107	22	to	to	PART
ejif-1043	107	23	create	create	VERB
ejif-1043	107	24	a	a	DET
ejif-1043	107	25	practical	practical	ADJ
ejif-1043	107	26	system	system	NOUN
ejif-1043	107	27	for	for	ADP
ejif-1043	107	28	accounting	accounting	NOUN
ejif-1043	107	29	or	or	CCONJ
ejif-1043	107	30	financial	financial	ADJ
ejif-1043	107	31	reporting	reporting	NOUN
ejif-1043	107	32	.	.	PUNCT
ejif-1043	108	1	not	not	PART
ejif-1043	108	2	only	only	ADV
ejif-1043	108	3	does	do	AUX
ejif-1043	108	4	the	the	DET
ejif-1043	108	5	qur’an	qur’an	NOUN
ejif-1043	108	6	emphasize	emphasize	VERB
ejif-1043	108	7	the	the	DET
ejif-1043	108	8	need	need	NOUN
ejif-1043	108	9	for	for	ADP
ejif-1043	108	10	such	such	ADJ
ejif-1043	108	11	recordings	recording	NOUN
ejif-1043	108	12	,	,	PUNCT
ejif-1043	108	13	but	but	CCONJ
ejif-1043	108	14	historical	historical	ADJ
ejif-1043	108	15	evidence	evidence	NOUN
ejif-1043	108	16	from	from	ADP
ejif-1043	108	17	previous	previous	ADJ
ejif-1043	108	18	islamic	islamic	ADJ
ejif-1043	108	19	empires	empire	NOUN
ejif-1043	108	20	further	further	ADJ
ejif-1043	108	21	acts	act	VERB
ejif-1043	108	22	as	as	ADP
ejif-1043	108	23	proof	proof	NOUN
ejif-1043	108	24	of	of	ADP
ejif-1043	108	25	this	this	PRON
ejif-1043	108	26	.	.	PUNCT
ejif-1043	109	1	some	some	DET
ejif-1043	109	2	scholars	scholar	NOUN
ejif-1043	109	3	have	have	AUX
ejif-1043	109	4	even	even	ADV
ejif-1043	109	5	suggested	suggest	VERB
ejif-1043	109	6	that	that	SCONJ
ejif-1043	109	7	the	the	DET
ejif-1043	109	8	accounting	accounting	NOUN
ejif-1043	109	9	practices	practice	NOUN
ejif-1043	109	10	used	use	VERB
ejif-1043	109	11	in	in	ADP
ejif-1043	109	12	the	the	DET
ejif-1043	109	13	historical	historical	ADJ
ejif-1043	109	14	islamic	islamic	ADJ
ejif-1043	109	15	state	state	NOUN
ejif-1043	109	16	influenced	influence	VERB
ejif-1043	109	17	the	the	DET
ejif-1043	109	18	double	double	ADJ
ejif-1043	109	19	entry	entry	NOUN
ejif-1043	109	20	accounting	accounting	NOUN
ejif-1043	109	21	system	system	NOUN
ejif-1043	109	22	developed	develop	VERB
ejif-1043	109	23	in	in	ADP
ejif-1043	109	24	italy	italy	PROPN
ejif-1043	110	1	[	[	X
ejif-1043	110	2	9	9	NUM
ejif-1043	110	3	]	]	PUNCT
ejif-1043	110	4	.	.	PUNCT
ejif-1043	111	1	not	not	PART
ejif-1043	111	2	to	to	PART
ejif-1043	111	3	mention	mention	VERB
ejif-1043	111	4	the	the	DET
ejif-1043	111	5	fact	fact	NOUN
ejif-1043	111	6	that	that	SCONJ
ejif-1043	111	7	islamic	islamic	ADJ
ejif-1043	111	8	accounting	accounting	NOUN
ejif-1043	111	9	provides	provide	VERB
ejif-1043	111	10	an	an	DET
ejif-1043	111	11	alternative	alternative	NOUN
ejif-1043	111	12	to	to	ADP
ejif-1043	111	13	conventional	conventional	ADJ
ejif-1043	111	14	accounting	accounting	NOUN
ejif-1043	111	15	practices	practice	NOUN
ejif-1043	111	16	.	.	PUNCT
ejif-1043	112	1	both	both	PRON
ejif-1043	112	2	are	be	AUX
ejif-1043	112	3	concerned	concern	VERB
ejif-1043	112	4	with	with	ADP
ejif-1043	112	5	providing	provide	VERB
ejif-1043	112	6	information	information	NOUN
ejif-1043	112	7	and	and	CCONJ
ejif-1043	112	8	defining	define	VERB
ejif-1043	112	9	how	how	SCONJ
ejif-1043	112	10	that	that	DET
ejif-1043	112	11	information	information	NOUN
ejif-1043	112	12	is	be	AUX
ejif-1043	112	13	measured	measure	VERB
ejif-1043	112	14	,	,	PUNCT
ejif-1043	112	15	valued	value	VERB
ejif-1043	112	16	,	,	PUNCT
ejif-1043	112	17	recorded	record	VERB
ejif-1043	112	18	and	and	CCONJ
ejif-1043	112	19	ultimately	ultimately	ADV
ejif-1043	112	20	communicated	communicate	VERB
ejif-1043	112	21	.	.	PUNCT
ejif-1043	113	1	yet	yet	ADV
ejif-1043	113	2	,	,	PUNCT
ejif-1043	113	3	islamic	islamic	ADJ
ejif-1043	113	4	accounting	accounting	NOUN
ejif-1043	113	5	is	be	AUX
ejif-1043	113	6	not	not	PART
ejif-1043	113	7	only	only	ADV
ejif-1043	113	8	concerned	concern	VERB
ejif-1043	113	9	with	with	ADP
ejif-1043	113	10	money	money	NOUN
ejif-1043	113	11	as	as	SCONJ
ejif-1043	113	12	it	it	PRON
ejif-1043	113	13	provides	provide	VERB
ejif-1043	113	14	a	a	DET
ejif-1043	113	15	more	more	ADV
ejif-1043	113	16	holistic	holistic	ADJ
ejif-1043	113	17	approach	approach	NOUN
ejif-1043	113	18	by	by	ADP
ejif-1043	113	19	analyzing	analyze	VERB
ejif-1043	113	20	transactions	transaction	NOUN
ejif-1043	113	21	in	in	ADP
ejif-1043	113	22	both	both	CCONJ
ejif-1043	113	23	financial	financial	ADJ
ejif-1043	113	24	and	and	CCONJ
ejif-1043	113	25	non	non	ADJ
ejif-1043	113	26	-	-	ADJ
ejif-1043	113	27	financial	financial	ADJ
ejif-1043	113	28	terms	term	NOUN
ejif-1043	113	29	in	in	ADP
ejif-1043	113	30	order	order	NOUN
ejif-1043	113	31	to	to	PART
ejif-1043	113	32	ensure	ensure	VERB
ejif-1043	113	33	no	no	DET
ejif-1043	113	34	harm	harm	NOUN
ejif-1043	113	35	comes	come	VERB
ejif-1043	113	36	to	to	ADP
ejif-1043	113	37	society	society	NOUN
ejif-1043	113	38	[	[	X
ejif-1043	113	39	15	15	NUM
ejif-1043	113	40	]	]	PUNCT
ejif-1043	113	41	.	.	PUNCT
ejif-1043	114	1	nonetheless	nonetheless	ADV
ejif-1043	114	2	,	,	PUNCT
ejif-1043	114	3	going	go	VERB
ejif-1043	114	4	forward	forward	ADV
ejif-1043	114	5	,	,	PUNCT
ejif-1043	114	6	islamic	islamic	ADJ
ejif-1043	114	7	accounting	accounting	NOUN
ejif-1043	114	8	faces	face	VERB
ejif-1043	114	9	many	many	ADJ
ejif-1043	114	10	challenges	challenge	NOUN
ejif-1043	114	11	.	.	PUNCT
ejif-1043	115	1	a.	a.	NOUN
ejif-1043	115	2	challenges	challenge	NOUN
ejif-1043	115	3	ahead	ahead	ADV
ejif-1043	115	4	the	the	DET
ejif-1043	115	5	challenges	challenge	NOUN
ejif-1043	115	6	faced	face	VERB
ejif-1043	115	7	by	by	ADP
ejif-1043	115	8	islamic	islamic	ADJ
ejif-1043	115	9	accounting	accounting	PROPN
ejif-1043	115	10	are	be	AUX
ejif-1043	115	11	,	,	PUNCT
ejif-1043	115	12	unfortunately	unfortunately	ADV
ejif-1043	115	13	,	,	PUNCT
ejif-1043	115	14	plenty	plenty	NOUN
ejif-1043	115	15	namely	namely	ADV
ejif-1043	115	16	due	due	ADP
ejif-1043	115	17	to	to	ADP
ejif-1043	115	18	the	the	DET
ejif-1043	115	19	fact	fact	NOUN
ejif-1043	115	20	that	that	SCONJ
ejif-1043	115	21	western	western	ADJ
ejif-1043	115	22	conventional	conventional	ADJ
ejif-1043	115	23	systems	system	NOUN
ejif-1043	115	24	have	have	AUX
ejif-1043	115	25	dominated	dominate	VERB
ejif-1043	115	26	the	the	DET
ejif-1043	115	27	global	global	ADJ
ejif-1043	115	28	scene	scene	NOUN
ejif-1043	115	29	making	make	VERB
ejif-1043	115	30	it	it	PRON
ejif-1043	115	31	difficult	difficult	ADJ
ejif-1043	115	32	for	for	SCONJ
ejif-1043	115	33	islamic	islamic	ADJ
ejif-1043	115	34	practices	practice	NOUN
ejif-1043	115	35	to	to	PART
ejif-1043	115	36	incorporate	incorporate	VERB
ejif-1043	115	37	.	.	PUNCT
ejif-1043	116	1	some	some	PRON
ejif-1043	116	2	of	of	ADP
ejif-1043	116	3	the	the	DET
ejif-1043	116	4	major	major	ADJ
ejif-1043	116	5	challenges	challenge	NOUN
ejif-1043	116	6	include	include	VERB
ejif-1043	116	7	:	:	PUNCT
ejif-1043	116	8	1	1	X
ejif-1043	116	9	)	)	PUNCT
ejif-1043	116	10	issues	issue	NOUN
ejif-1043	116	11	pertaining	pertain	VERB
ejif-1043	116	12	to	to	ADP
ejif-1043	116	13	historical	historical	ADJ
ejif-1043	116	14	evidence	evidence	NOUN
ejif-1043	116	15	of	of	ADP
ejif-1043	116	16	islamic	islamic	ADJ
ejif-1043	116	17	accounting	accounting	NOUN
ejif-1043	116	18	here	here	ADV
ejif-1043	116	19	we	we	PRON
ejif-1043	116	20	have	have	VERB
ejif-1043	116	21	two	two	NUM
ejif-1043	116	22	aspects	aspect	NOUN
ejif-1043	116	23	to	to	PART
ejif-1043	116	24	consider	consider	VERB
ejif-1043	116	25	.	.	PUNCT
ejif-1043	117	1	the	the	DET
ejif-1043	117	2	first	first	ADJ
ejif-1043	117	3	is	be	AUX
ejif-1043	117	4	that	that	PRON
ejif-1043	117	5	significant	significant	ADJ
ejif-1043	117	6	historical	historical	ADJ
ejif-1043	117	7	evidence	evidence	NOUN
ejif-1043	117	8	from	from	ADP
ejif-1043	117	9	islamic	islamic	ADJ
ejif-1043	117	10	societies	society	NOUN
ejif-1043	117	11	has	have	AUX
ejif-1043	117	12	been	be	AUX
ejif-1043	117	13	destroyed	destroy	VERB
ejif-1043	117	14	over	over	ADP
ejif-1043	117	15	the	the	DET
ejif-1043	117	16	centuries	century	NOUN
ejif-1043	117	17	either	either	CCONJ
ejif-1043	117	18	as	as	ADP
ejif-1043	117	19	a	a	DET
ejif-1043	117	20	result	result	NOUN
ejif-1043	117	21	of	of	ADP
ejif-1043	117	22	the	the	DET
ejif-1043	117	23	climate	climate	NOUN
ejif-1043	117	24	,	,	PUNCT
ejif-1043	117	25	which	which	PRON
ejif-1043	117	26	makes	make	VERB
ejif-1043	117	27	the	the	DET
ejif-1043	117	28	preservation	preservation	NOUN
ejif-1043	117	29	of	of	ADP
ejif-1043	117	30	historic	historic	ADJ
ejif-1043	117	31	documents	document	NOUN
ejif-1043	117	32	difficult	difficult	ADJ
ejif-1043	117	33	,	,	PUNCT
ejif-1043	117	34	or	or	CCONJ
ejif-1043	117	35	as	as	ADP
ejif-1043	117	36	a	a	DET
ejif-1043	117	37	result	result	NOUN
ejif-1043	117	38	of	of	ADP
ejif-1043	117	39	conflict	conflict	NOUN
ejif-1043	117	40	.	.	PUNCT
ejif-1043	118	1	consider	consider	VERB
ejif-1043	118	2	,	,	PUNCT
ejif-1043	118	3	in	in	ADP
ejif-1043	118	4	iraq	iraq	PROPN
ejif-1043	118	5	alone	alone	ADV
ejif-1043	118	6	there	there	PRON
ejif-1043	118	7	was	be	VERB
ejif-1043	118	8	the	the	DET
ejif-1043	118	9	attack	attack	NOUN
ejif-1043	118	10	on	on	ADP
ejif-1043	118	11	baghdad	baghdad	PROPN
ejif-1043	118	12	by	by	ADP
ejif-1043	118	13	the	the	DET
ejif-1043	118	14	mongols	mongols	PROPN
ejif-1043	118	15	and	and	CCONJ
ejif-1043	118	16	,	,	PUNCT
ejif-1043	118	17	more	more	ADV
ejif-1043	118	18	recently	recently	ADV
ejif-1043	118	19	,	,	PUNCT
ejif-1043	118	20	the	the	DET
ejif-1043	118	21	destruction	destruction	NOUN
ejif-1043	118	22	of	of	ADP
ejif-1043	118	23	the	the	DET
ejif-1043	118	24	national	national	ADJ
ejif-1043	118	25	library	library	NOUN
ejif-1043	118	26	of	of	ADP
ejif-1043	118	27	iraq	iraq	PROPN
ejif-1043	118	28	in	in	ADP
ejif-1043	118	29	2003	2003	NUM
ejif-1043	119	1	[	[	X
ejif-1043	119	2	9	9	NUM
ejif-1043	119	3	]	]	PUNCT
ejif-1043	119	4	.	.	PUNCT
ejif-1043	120	1	the	the	DET
ejif-1043	120	2	second	second	ADJ
ejif-1043	120	3	issue	issue	NOUN
ejif-1043	120	4	is	be	AUX
ejif-1043	120	5	the	the	DET
ejif-1043	120	6	presence	presence	NOUN
ejif-1043	120	7	of	of	ADP
ejif-1043	120	8	language	language	NOUN
ejif-1043	120	9	barriers	barrier	NOUN
ejif-1043	120	10	.	.	PUNCT
ejif-1043	121	1	modern	modern	ADJ
ejif-1043	121	2	academia	academia	NOUN
ejif-1043	121	3	is	be	AUX
ejif-1043	121	4	widely	widely	ADV
ejif-1043	121	5	influenced	influence	VERB
ejif-1043	121	6	by	by	ADP
ejif-1043	121	7	scholarly	scholarly	ADJ
ejif-1043	121	8	works	work	NOUN
ejif-1043	121	9	produced	produce	VERB
ejif-1043	121	10	in	in	ADP
ejif-1043	121	11	the	the	DET
ejif-1043	121	12	english	english	ADJ
ejif-1043	121	13	language	language	NOUN
ejif-1043	121	14	while	while	SCONJ
ejif-1043	121	15	evidence	evidence	NOUN
ejif-1043	121	16	of	of	ADP
ejif-1043	121	17	islamic	islamic	ADJ
ejif-1043	121	18	accounting	accounting	NOUN
ejif-1043	121	19	is	be	AUX
ejif-1043	121	20	found	find	VERB
ejif-1043	121	21	in	in	ADP
ejif-1043	121	22	eastern	eastern	ADJ
ejif-1043	121	23	languages	language	NOUN
ejif-1043	121	24	such	such	ADJ
ejif-1043	121	25	as	as	ADP
ejif-1043	121	26	arabic	arabic	ADJ
ejif-1043	121	27	and	and	CCONJ
ejif-1043	121	28	persian	persian	ADJ
ejif-1043	121	29	.	.	PUNCT
ejif-1043	122	1	what	what	PRON
ejif-1043	122	2	’s	’	VERB
ejif-1043	122	3	more	more	ADJ
ejif-1043	122	4	,	,	PUNCT
ejif-1043	122	5	significant	significant	ADJ
ejif-1043	122	6	evidence	evidence	NOUN
ejif-1043	122	7	is	be	AUX
ejif-1043	122	8	also	also	ADV
ejif-1043	122	9	found	find	VERB
ejif-1043	122	10	in	in	ADP
ejif-1043	122	11	written	write	VERB
ejif-1043	122	12	languages	language	NOUN
ejif-1043	122	13	which	which	PRON
ejif-1043	122	14	are	be	AUX
ejif-1043	122	15	no	no	ADV
ejif-1043	122	16	longer	long	ADV
ejif-1043	122	17	in	in	ADP
ejif-1043	122	18	use	use	NOUN
ejif-1043	122	19	today	today	NOUN
ejif-1043	122	20	such	such	ADJ
ejif-1043	122	21	as	as	ADP
ejif-1043	122	22	that	that	PRON
ejif-1043	122	23	used	use	VERB
ejif-1043	122	24	in	in	ADP
ejif-1043	122	25	the	the	DET
ejif-1043	122	26	ottoman	ottoman	NOUN
ejif-1043	122	27	period	period	NOUN
ejif-1043	122	28	.	.	PUNCT
ejif-1043	123	1	this	this	PRON
ejif-1043	123	2	limits	limit	VERB
ejif-1043	123	3	the	the	DET
ejif-1043	123	4	number	number	NOUN
ejif-1043	123	5	of	of	ADP
ejif-1043	123	6	individuals	individual	NOUN
ejif-1043	123	7	who	who	PRON
ejif-1043	123	8	are	be	AUX
ejif-1043	123	9	able	able	ADJ
ejif-1043	123	10	to	to	PART
ejif-1043	123	11	analyze	analyze	VERB
ejif-1043	123	12	what	what	PRON
ejif-1043	123	13	archives	archive	NOUN
ejif-1043	123	14	remain	remain	VERB
ejif-1043	123	15	.	.	PUNCT
ejif-1043	124	1	2	2	X
ejif-1043	124	2	)	)	PUNCT
ejif-1043	124	3	lack	lack	NOUN
ejif-1043	124	4	of	of	ADP
ejif-1043	124	5	knowledge	knowledge	NOUN
ejif-1043	124	6	and	and	CCONJ
ejif-1043	124	7	understanding	understanding	NOUN
ejif-1043	124	8	,	,	PUNCT
ejif-1043	124	9	prejudices	prejudice	NOUN
ejif-1043	124	10	many	many	ADJ
ejif-1043	124	11	individuals	individual	NOUN
ejif-1043	124	12	unfortunately	unfortunately	ADV
ejif-1043	124	13	know	know	VERB
ejif-1043	124	14	very	very	ADV
ejif-1043	124	15	little	little	ADJ
ejif-1043	124	16	about	about	ADP
ejif-1043	124	17	islam	islam	PROPN
ejif-1043	124	18	let	let	VERB
ejif-1043	124	19	alone	alone	ADJ
ejif-1043	124	20	islamic	islamic	ADJ
ejif-1043	124	21	economics	economic	NOUN
ejif-1043	124	22	or	or	CCONJ
ejif-1043	124	23	accounting	accounting	NOUN
ejif-1043	124	24	.	.	PUNCT
ejif-1043	125	1	furthermore	furthermore	ADV
ejif-1043	125	2	,	,	PUNCT
ejif-1043	125	3	there	there	PRON
ejif-1043	125	4	is	be	VERB
ejif-1043	125	5	much	much	ADJ
ejif-1043	125	6	stigma	stigma	NOUN
ejif-1043	125	7	in	in	ADP
ejif-1043	125	8	the	the	DET
ejif-1043	125	9	west	west	NOUN
ejif-1043	125	10	associated	associate	VERB
ejif-1043	125	11	with	with	ADP
ejif-1043	125	12	islam	islam	PROPN
ejif-1043	125	13	meaning	mean	VERB
ejif-1043	125	14	anything	anything	PRON
ejif-1043	125	15	associated	associate	VERB
ejif-1043	125	16	with	with	ADP
ejif-1043	125	17	it	it	PRON
ejif-1043	125	18	carries	carry	VERB
ejif-1043	125	19	the	the	DET
ejif-1043	125	20	same	same	ADJ
ejif-1043	125	21	negative	negative	ADJ
ejif-1043	125	22	connotation	connotation	NOUN
ejif-1043	125	23	.	.	PUNCT
ejif-1043	126	1	much	much	ADJ
ejif-1043	126	2	of	of	ADP
ejif-1043	126	3	these	these	DET
ejif-1043	126	4	biases	bias	NOUN
ejif-1043	126	5	and	and	CCONJ
ejif-1043	126	6	prejudices	prejudice	NOUN
ejif-1043	126	7	stem	stem	VERB
ejif-1043	126	8	from	from	ADP
ejif-1043	126	9	a	a	DET
ejif-1043	126	10	lack	lack	NOUN
ejif-1043	126	11	of	of	ADP
ejif-1043	126	12	knowledge	knowledge	NOUN
ejif-1043	126	13	and	and	CCONJ
ejif-1043	126	14	understanding	understanding	NOUN
ejif-1043	126	15	pertaining	pertain	VERB
ejif-1043	126	16	to	to	ADP
ejif-1043	126	17	islam	islam	PROPN
ejif-1043	126	18	and	and	CCONJ
ejif-1043	126	19	islamic	islamic	ADJ
ejif-1043	126	20	practices	practice	NOUN
ejif-1043	126	21	,	,	PUNCT
ejif-1043	126	22	or	or	CCONJ
ejif-1043	126	23	are	be	AUX
ejif-1043	126	24	fueled	fuel	VERB
ejif-1043	126	25	by	by	ADP
ejif-1043	126	26	negative	negative	ADJ
ejif-1043	126	27	media	medium	NOUN
ejif-1043	126	28	.	.	PUNCT
ejif-1043	127	1	the	the	DET
ejif-1043	127	2	biggest	big	ADJ
ejif-1043	127	3	concern	concern	NOUN
ejif-1043	127	4	is	be	AUX
ejif-1043	127	5	the	the	DET
ejif-1043	127	6	spread	spread	NOUN
ejif-1043	127	7	of	of	ADP
ejif-1043	127	8	the	the	DET
ejif-1043	127	9	belief	belief	NOUN
ejif-1043	127	10	that	that	SCONJ
ejif-1043	127	11	islamic	islamic	ADJ
ejif-1043	127	12	accounting	accounting	NOUN
ejif-1043	127	13	is	be	AUX
ejif-1043	127	14	only	only	ADV
ejif-1043	127	15	for	for	ADP
ejif-1043	127	16	muslims	muslim	NOUN
ejif-1043	127	17	.	.	PUNCT
ejif-1043	128	1	this	this	PRON
ejif-1043	128	2	is	be	AUX
ejif-1043	128	3	definitely	definitely	ADV
ejif-1043	128	4	not	not	PART
ejif-1043	128	5	the	the	DET
ejif-1043	128	6	case	case	NOUN
ejif-1043	128	7	as	as	SCONJ
ejif-1043	128	8	islamic	islamic	ADJ
ejif-1043	128	9	accounting	accounting	NOUN
ejif-1043	128	10	only	only	ADV
ejif-1043	128	11	provides	provide	VERB
ejif-1043	128	12	an	an	DET
ejif-1043	128	13	alternative	alternative	NOUN
ejif-1043	128	14	to	to	ADP
ejif-1043	128	15	conventional	conventional	ADJ
ejif-1043	128	16	accounting	accounting	NOUN
ejif-1043	128	17	,	,	PUNCT
ejif-1043	128	18	where	where	SCONJ
ejif-1043	128	19	islamic	islamic	ADJ
ejif-1043	128	20	accounting	accounting	NOUN
ejif-1043	128	21	is	be	AUX
ejif-1043	128	22	more	more	ADV
ejif-1043	128	23	holistic	holistic	ADJ
ejif-1043	128	24	in	in	ADP
ejif-1043	128	25	its	its	PRON
ejif-1043	128	26	approach	approach	NOUN
ejif-1043	128	27	.	.	PUNCT
ejif-1043	129	1	3	3	X
ejif-1043	129	2	)	)	PUNCT
ejif-1043	129	3	regulatory	regulatory	ADJ
ejif-1043	129	4	issues	issue	NOUN
ejif-1043	129	5	as	as	SCONJ
ejif-1043	129	6	discussed	discuss	VERB
ejif-1043	129	7	earlier	early	ADV
ejif-1043	129	8	,	,	PUNCT
ejif-1043	129	9	islamic	islamic	ADJ
ejif-1043	129	10	financial	financial	ADJ
ejif-1043	129	11	institutions	institution	NOUN
ejif-1043	129	12	must	must	AUX
ejif-1043	129	13	abide	abide	VERB
ejif-1043	129	14	by	by	ADP
ejif-1043	129	15	shari’ah	shari’ah	PROPN
ejif-1043	129	16	so	so	SCONJ
ejif-1043	129	17	they	they	PRON
ejif-1043	129	18	require	require	VERB
ejif-1043	129	19	an	an	DET
ejif-1043	129	20	accounting	accounting	NOUN
ejif-1043	129	21	system	system	NOUN
ejif-1043	129	22	which	which	PRON
ejif-1043	129	23	accommodates	accommodate	VERB
ejif-1043	129	24	this	this	DET
ejif-1043	129	25	need	need	NOUN
ejif-1043	129	26	.	.	PUNCT
ejif-1043	130	1	the	the	DET
ejif-1043	130	2	difficulty	difficulty	NOUN
ejif-1043	130	3	in	in	ADP
ejif-1043	130	4	this	this	DET
ejif-1043	130	5	lies	lie	NOUN
ejif-1043	130	6	in	in	ADP
ejif-1043	130	7	the	the	DET
ejif-1043	130	8	fact	fact	NOUN
ejif-1043	130	9	that	that	SCONJ
ejif-1043	130	10	accounting	accounting	NOUN
ejif-1043	130	11	academics	academic	NOUN
ejif-1043	130	12	and	and	CCONJ
ejif-1043	130	13	practitioners	practitioner	NOUN
ejif-1043	130	14	are	be	AUX
ejif-1043	130	15	not	not	PART
ejif-1043	130	16	accustomed	accustomed	ADJ
ejif-1043	130	17	to	to	ADP
ejif-1043	130	18	this	this	PRON
ejif-1043	130	19	and	and	CCONJ
ejif-1043	130	20	do	do	AUX
ejif-1043	130	21	not	not	PART
ejif-1043	130	22	know	know	VERB
ejif-1043	130	23	how	how	SCONJ
ejif-1043	130	24	to	to	PART
ejif-1043	130	25	implement	implement	VERB
ejif-1043	130	26	it	it	PRON
ejif-1043	130	27	into	into	ADP
ejif-1043	130	28	their	their	PRON
ejif-1043	130	29	accounting	accounting	NOUN
ejif-1043	130	30	practices	practice	NOUN
ejif-1043	130	31	.	.	PUNCT
ejif-1043	131	1	this	this	PRON
ejif-1043	131	2	is	be	AUX
ejif-1043	131	3	why	why	SCONJ
ejif-1043	131	4	today	today	NOUN
ejif-1043	131	5	the	the	DET
ejif-1043	131	6	accounting	accounting	NOUN
ejif-1043	131	7	policies	policy	NOUN
ejif-1043	131	8	put	put	VERB
ejif-1043	131	9	into	into	ADP
ejif-1043	131	10	place	place	NOUN
ejif-1043	131	11	by	by	ADP
ejif-1043	131	12	islamic	islamic	ADJ
ejif-1043	131	13	banks	bank	NOUN
ejif-1043	131	14	are	be	AUX
ejif-1043	131	15	largely	largely	ADV
ejif-1043	131	16	unregulated	unregulated	ADJ
ejif-1043	131	17	leading	lead	VERB
ejif-1043	131	18	to	to	ADP
ejif-1043	131	19	a	a	DET
ejif-1043	131	20	multitude	multitude	NOUN
ejif-1043	131	21	of	of	ADP
ejif-1043	131	22	varying	vary	VERB
ejif-1043	131	23	accounting	accounting	NOUN
ejif-1043	131	24	policies	policy	NOUN
ejif-1043	131	25	[	[	X
ejif-1043	131	26	10	10	NUM
ejif-1043	131	27	]	]	PUNCT
ejif-1043	131	28	.	.	PUNCT
ejif-1043	132	1	for	for	ADP
ejif-1043	132	2	example	example	NOUN
ejif-1043	132	3	,	,	PUNCT
ejif-1043	132	4	islamic	islamic	ADJ
ejif-1043	132	5	financial	financial	ADJ
ejif-1043	132	6	institutions	institution	NOUN
ejif-1043	132	7	use	use	VERB
ejif-1043	132	8	at	at	ADV
ejif-1043	132	9	least	least	ADJ
ejif-1043	132	10	six	six	NUM
ejif-1043	132	11	methods	method	NOUN
ejif-1043	132	12	to	to	PART
ejif-1043	132	13	recognize	recognize	VERB
ejif-1043	132	14	profit	profit	NOUN
ejif-1043	132	15	generated	generate	VERB
ejif-1043	132	16	from	from	ADP
ejif-1043	132	17	murabahah	murabahah	NOUN
ejif-1043	132	18	transactions	transaction	NOUN
ejif-1043	132	19	.	.	PUNCT
ejif-1043	133	1	these	these	DET
ejif-1043	133	2	differences	difference	NOUN
ejif-1043	133	3	can	can	AUX
ejif-1043	133	4	be	be	AUX
ejif-1043	133	5	associated	associate	VERB
ejif-1043	133	6	with	with	ADP
ejif-1043	133	7	the	the	DET
ejif-1043	133	8	different	different	ADJ
ejif-1043	133	9	views	view	NOUN
ejif-1043	133	10	on	on	ADP
ejif-1043	133	11	shari’ah	shari’ah	PROPN
ejif-1043	133	12	,	,	PUNCT
ejif-1043	133	13	depending	depend	VERB
ejif-1043	133	14	on	on	ADP
ejif-1043	133	15	the	the	DET
ejif-1043	133	16	school	school	NOUN
ejif-1043	133	17	of	of	ADP
ejif-1043	133	18	thought	thought	NOUN
ejif-1043	133	19	followed	follow	VERB
ejif-1043	133	20	in	in	ADP
ejif-1043	133	21	the	the	DET
ejif-1043	133	22	country	country	NOUN
ejif-1043	133	23	.	.	PUNCT
ejif-1043	134	1	either	either	DET
ejif-1043	134	2	way	way	NOUN
ejif-1043	134	3	,	,	PUNCT
ejif-1043	134	4	these	these	DET
ejif-1043	134	5	differences	difference	NOUN
ejif-1043	134	6	make	make	VERB
ejif-1043	134	7	it	it	PRON
ejif-1043	134	8	difficult	difficult	ADJ
ejif-1043	134	9	to	to	PART
ejif-1043	134	10	compare	compare	VERB
ejif-1043	134	11	the	the	DET
ejif-1043	134	12	financial	financial	ADJ
ejif-1043	134	13	statements	statement	NOUN
ejif-1043	134	14	of	of	ADP
ejif-1043	134	15	islamic	islamic	ADJ
ejif-1043	134	16	financial	financial	ADJ
ejif-1043	134	17	institutions	institution	NOUN
ejif-1043	134	18	,	,	PUNCT
ejif-1043	134	19	also	also	ADV
ejif-1043	134	20	making	make	VERB
ejif-1043	134	21	them	they	PRON
ejif-1043	134	22	less	less	ADV
ejif-1043	134	23	credible	credible	ADJ
ejif-1043	134	24	and	and	CCONJ
ejif-1043	134	25	legit	legit	ADJ
ejif-1043	134	26	in	in	ADP
ejif-1043	134	27	the	the	DET
ejif-1043	134	28	eyes	eye	NOUN
ejif-1043	134	29	of	of	ADP
ejif-1043	134	30	international	international	ADJ
ejif-1043	134	31	market	market	NOUN
ejif-1043	134	32	players	player	NOUN
ejif-1043	134	33	[	[	X
ejif-1043	134	34	10	10	NUM
ejif-1043	134	35	]	]	PUNCT
ejif-1043	134	36	.	.	PUNCT
ejif-1043	135	1	v.	v.	ADP
ejif-1043	135	2	conclusion	conclusion	NOUN
ejif-1043	135	3	it	it	PRON
ejif-1043	135	4	is	be	AUX
ejif-1043	135	5	clear	clear	ADJ
ejif-1043	135	6	that	that	SCONJ
ejif-1043	135	7	the	the	DET
ejif-1043	135	8	need	need	NOUN
ejif-1043	135	9	for	for	ADP
ejif-1043	135	10	an	an	DET
ejif-1043	135	11	islamic	islamic	ADJ
ejif-1043	135	12	accounting	accounting	NOUN
ejif-1043	135	13	system	system	NOUN
ejif-1043	135	14	is	be	AUX
ejif-1043	135	15	immense	immense	ADJ
ejif-1043	135	16	,	,	PUNCT
ejif-1043	135	17	particularly	particularly	ADV
ejif-1043	135	18	in	in	ADP
ejif-1043	135	19	meeting	meet	VERB
ejif-1043	135	20	the	the	DET
ejif-1043	135	21	socio	socio	NOUN
ejif-1043	135	22	-	-	PUNCT
ejif-1043	135	23	economic	economic	ADJ
ejif-1043	135	24	objectives	objective	NOUN
ejif-1043	135	25	based	base	VERB
ejif-1043	135	26	on	on	ADP
ejif-1043	135	27	shari’ah	shari’ah	PROPN
ejif-1043	135	28	which	which	PRON
ejif-1043	135	29	islamic	islamic	ADJ
ejif-1043	135	30	financial	financial	ADJ
ejif-1043	135	31	institutions	institution	NOUN
ejif-1043	135	32	must	must	AUX
ejif-1043	135	33	abide	abide	VERB
ejif-1043	135	34	by	by	ADP
ejif-1043	135	35	.	.	PUNCT
ejif-1043	136	1	as	as	SCONJ
ejif-1043	136	2	is	be	AUX
ejif-1043	136	3	laid	lay	VERB
ejif-1043	136	4	out	out	ADP
ejif-1043	136	5	in	in	ADP
ejif-1043	136	6	this	this	DET
ejif-1043	136	7	paper	paper	NOUN
ejif-1043	136	8	,	,	PUNCT
ejif-1043	136	9	there	there	PRON
ejif-1043	136	10	is	be	VERB
ejif-1043	136	11	a	a	DET
ejif-1043	136	12	clear	clear	ADJ
ejif-1043	136	13	historical	historical	ADJ
ejif-1043	136	14	presence	presence	NOUN
ejif-1043	136	15	of	of	ADP
ejif-1043	136	16	islamic	islamic	PROPN
ejif-1043	136	17	accounting	accounting	NOUN
ejif-1043	136	18	from	from	ADP
ejif-1043	136	19	revelations	revelation	NOUN
ejif-1043	136	20	in	in	ADP
ejif-1043	136	21	the	the	DET
ejif-1043	136	22	qur’an	qur’an	NOUN
ejif-1043	136	23	to	to	ADP
ejif-1043	136	24	the	the	DET
ejif-1043	136	25	practices	practice	NOUN
ejif-1043	136	26	of	of	ADP
ejif-1043	136	27	the	the	DET
ejif-1043	136	28	prophet	prophet	NOUN
ejif-1043	136	29	p.b.u.h	p.b.u.h	PROPN
ejif-1043	136	30	and	and	CCONJ
ejif-1043	136	31	the	the	DET
ejif-1043	136	32	second	second	ADJ
ejif-1043	136	33	caliph	caliph	NOUN
ejif-1043	136	34	,	,	PUNCT
ejif-1043	136	35	umar	umar	PROPN
ejif-1043	136	36	.	.	PUNCT
ejif-1043	137	1	although	although	SCONJ
ejif-1043	137	2	it	it	PRON
ejif-1043	137	3	is	be	AUX
ejif-1043	137	4	difficult	difficult	ADJ
ejif-1043	137	5	to	to	PART
ejif-1043	137	6	specifically	specifically	ADV
ejif-1043	137	7	identify	identify	VERB
ejif-1043	137	8	the	the	DET
ejif-1043	137	9	historical	historical	ADJ
ejif-1043	137	10	influence	influence	NOUN
ejif-1043	137	11	of	of	ADP
ejif-1043	137	12	islamic	islamic	ADJ
ejif-1043	137	13	accounting	accounting	NOUN
ejif-1043	137	14	,	,	PUNCT
ejif-1043	137	15	particularly	particularly	ADV
ejif-1043	137	16	due	due	ADJ
ejif-1043	137	17	to	to	ADP
ejif-1043	137	18	the	the	DET
ejif-1043	137	19	loss	loss	NOUN
ejif-1043	137	20	of	of	ADP
ejif-1043	137	21	archives	archive	NOUN
ejif-1043	137	22	over	over	ADP
ejif-1043	137	23	the	the	DET
ejif-1043	137	24	centuries	century	NOUN
ejif-1043	137	25	,	,	PUNCT
ejif-1043	137	26	evidence	evidence	NOUN
ejif-1043	137	27	suggests	suggest	VERB
ejif-1043	137	28	that	that	SCONJ
ejif-1043	137	29	islamic	islamic	ADJ
ejif-1043	137	30	accounting	accounting	NOUN
ejif-1043	137	31	influenced	influence	VERB
ejif-1043	137	32	western	western	ADJ
ejif-1043	137	33	accounting	accounting	NOUN
ejif-1043	137	34	,	,	PUNCT
ejif-1043	137	35	including	include	VERB
ejif-1043	137	36	the	the	DET
ejif-1043	137	37	double	double	ADJ
ejif-1043	137	38	-	-	PUNCT
ejif-1043	137	39	entry	entry	NOUN
ejif-1043	137	40	system	system	NOUN
ejif-1043	137	41	still	still	ADV
ejif-1043	137	42	used	use	VERB
ejif-1043	137	43	today	today	NOUN
ejif-1043	137	44	.	.	PUNCT
ejif-1043	138	1	with	with	ADP
ejif-1043	138	2	the	the	DET
ejif-1043	138	3	arrival	arrival	NOUN
ejif-1043	138	4	of	of	ADP
ejif-1043	138	5	islamic	islamic	ADJ
ejif-1043	138	6	financial	financial	ADJ
ejif-1043	138	7	institutions	institution	NOUN
ejif-1043	138	8	,	,	PUNCT
ejif-1043	138	9	which	which	PRON
ejif-1043	138	10	abide	abide	VERB
ejif-1043	138	11	by	by	ADP
ejif-1043	138	12	the	the	DET
ejif-1043	138	13	shari’ah	shari’ah	NOUN
ejif-1043	138	14	,	,	PUNCT
ejif-1043	138	15	came	come	VERB
ejif-1043	138	16	the	the	DET
ejif-1043	138	17	need	need	NOUN
ejif-1043	138	18	for	for	ADP
ejif-1043	138	19	the	the	DET
ejif-1043	138	20	revival	revival	NOUN
ejif-1043	138	21	and	and	CCONJ
ejif-1043	138	22	reformation	reformation	NOUN
ejif-1043	138	23	of	of	ADP
ejif-1043	138	24	islamic	islamic	ADJ
ejif-1043	138	25	accounting	accounting	NOUN
ejif-1043	138	26	.	.	PUNCT
ejif-1043	139	1	as	as	SCONJ
ejif-1043	139	2	expected	expect	VERB
ejif-1043	139	3	,	,	PUNCT
ejif-1043	139	4	differences	difference	NOUN
ejif-1043	139	5	between	between	ADP
ejif-1043	139	6	islamic	islamic	ADJ
ejif-1043	139	7	accounting	accounting	NOUN
ejif-1043	139	8	and	and	CCONJ
ejif-1043	139	9	its	its	PRON
ejif-1043	139	10	conventional	conventional	ADJ
ejif-1043	139	11	counterpart	counterpart	NOUN
ejif-1043	139	12	exist	exist	VERB
ejif-1043	139	13	and	and	CCONJ
ejif-1043	139	14	are	be	AUX
ejif-1043	139	15	mainly	mainly	ADV
ejif-1043	139	16	concerned	concern	VERB
ejif-1043	139	17	with	with	ADP
ejif-1043	139	18	the	the	DET
ejif-1043	139	19	prohibition	prohibition	NOUN
ejif-1043	139	20	of	of	ADP
ejif-1043	139	21	interest	interest	NOUN
ejif-1043	139	22	,	,	PUNCT
ejif-1043	139	23	and	and	CCONJ
ejif-1043	139	24	other	other	ADJ
ejif-1043	139	25	non	non	ADJ
ejif-1043	139	26	-	-	ADJ
ejif-1043	139	27	shari’ah	shari’ah	ADJ
ejif-1043	139	28	complaint	complaint	NOUN
ejif-1043	139	29	activities	activity	NOUN
ejif-1043	139	30	,	,	PUNCT
ejif-1043	139	31	as	as	ADV
ejif-1043	139	32	well	well	ADV
ejif-1043	139	33	as	as	ADP
ejif-1043	139	34	the	the	DET
ejif-1043	139	35	socioeconomic	socioeconomic	ADJ
ejif-1043	139	36	objectives	objective	NOUN
ejif-1043	139	37	such	such	ADJ
ejif-1043	139	38	as	as	ADP
ejif-1043	139	39	the	the	DET
ejif-1043	139	40	betterment	betterment	NOUN
ejif-1043	139	41	of	of	ADP
ejif-1043	139	42	society	society	NOUN
ejif-1043	139	43	(	(	PUNCT
ejif-1043	139	44	or	or	CCONJ
ejif-1043	139	45	not	not	PART
ejif-1043	139	46	causing	cause	VERB
ejif-1043	139	47	harms	harm	NOUN
ejif-1043	139	48	to	to	ADP
ejif-1043	139	49	others	other	NOUN
ejif-1043	139	50	through	through	ADP
ejif-1043	139	51	your	your	PRON
ejif-1043	139	52	business	business	NOUN
ejif-1043	139	53	)	)	PUNCT
ejif-1043	139	54	.	.	PUNCT
ejif-1043	140	1	despite	despite	SCONJ
ejif-1043	140	2	these	these	DET
ejif-1043	140	3	differences	difference	NOUN
ejif-1043	140	4	,	,	PUNCT
ejif-1043	140	5	islamic	islamic	ADJ
ejif-1043	140	6	accounting	accounting	NOUN
ejif-1043	140	7	has	have	AUX
ejif-1043	140	8	been	be	AUX
ejif-1043	140	9	able	able	ADJ
ejif-1043	140	10	to	to	PART
ejif-1043	140	11	re	re	VERB
ejif-1043	140	12	-	-	VERB
ejif-1043	140	13	develop	develop	VERB
ejif-1043	140	14	and	and	CCONJ
ejif-1043	140	15	grow	grow	VERB
ejif-1043	140	16	in	in	ADP
ejif-1043	140	17	the	the	DET
ejif-1043	140	18	modern	modern	ADJ
ejif-1043	140	19	economic	economic	ADJ
ejif-1043	140	20	markets	market	NOUN
ejif-1043	140	21	with	with	ADP
ejif-1043	140	22	its	its	PRON
ejif-1043	140	23	greatest	great	ADJ
ejif-1043	140	24	development	development	NOUN
ejif-1043	140	25	arguably	arguably	ADV
ejif-1043	140	26	being	be	AUX
ejif-1043	140	27	the	the	DET
ejif-1043	140	28	establishment	establishment	NOUN
ejif-1043	140	29	of	of	ADP
ejif-1043	140	30	the	the	DET
ejif-1043	140	31	accounting	accounting	NOUN
ejif-1043	140	32	and	and	CCONJ
ejif-1043	140	33	auditing	auditing	NOUN
ejif-1043	140	34	organization	organization	NOUN
ejif-1043	140	35	for	for	ADP
ejif-1043	140	36	islamic	islamic	ADJ
ejif-1043	140	37	financial	financial	ADJ
ejif-1043	140	38	institutions	institution	NOUN
ejif-1043	140	39	(	(	PUNCT
ejif-1043	140	40	aaoifi	aaoifi	NOUN
ejif-1043	140	41	)	)	PUNCT
ejif-1043	140	42	.	.	PUNCT
ejif-1043	141	1	not	not	PART
ejif-1043	141	2	only	only	ADV
ejif-1043	141	3	did	do	AUX
ejif-1043	141	4	this	this	PRON
ejif-1043	141	5	provide	provide	VERB
ejif-1043	141	6	islamic	islamic	ADJ
ejif-1043	141	7	financial	financial	ADJ
ejif-1043	141	8	institutions	institution	NOUN
ejif-1043	141	9	with	with	ADP
ejif-1043	141	10	accounting	accounting	NOUN
ejif-1043	141	11	policies	policy	NOUN
ejif-1043	141	12	helping	helping	AUX
ejif-1043	141	13	harmonize	harmonize	VERB
ejif-1043	141	14	accounting	accounting	NOUN
ejif-1043	141	15	practices	practice	NOUN
ejif-1043	141	16	,	,	PUNCT
ejif-1043	141	17	but	but	CCONJ
ejif-1043	141	18	it	it	PRON
ejif-1043	141	19	also	also	ADV
ejif-1043	141	20	gave	give	VERB
ejif-1043	141	21	it	it	PRON
ejif-1043	141	22	more	more	ADJ
ejif-1043	141	23	credibility	credibility	NOUN
ejif-1043	141	24	in	in	ADP
ejif-1043	141	25	the	the	DET
ejif-1043	141	26	views	view	NOUN
ejif-1043	141	27	of	of	ADP
ejif-1043	141	28	international	international	ADJ
ejif-1043	141	29	market	market	NOUN
ejif-1043	141	30	players	player	NOUN
ejif-1043	141	31	.	.	PUNCT
ejif-1043	142	1	yet	yet	ADV
ejif-1043	142	2	,	,	PUNCT
ejif-1043	142	3	it	it	PRON
ejif-1043	142	4	can	can	AUX
ejif-1043	142	5	be	be	AUX
ejif-1043	142	6	concluded	conclude	VERB
ejif-1043	142	7	that	that	SCONJ
ejif-1043	142	8	islamic	islamic	ADJ
ejif-1043	142	9	accounting	accounting	NOUN
ejif-1043	142	10	still	still	ADV
ejif-1043	142	11	faces	face	VERB
ejif-1043	142	12	many	many	ADJ
ejif-1043	142	13	challenges	challenge	NOUN
ejif-1043	142	14	which	which	PRON
ejif-1043	142	15	it	it	PRON
ejif-1043	142	16	should	should	AUX
ejif-1043	142	17	overcome	overcome	VERB
ejif-1043	142	18	in	in	ADP
ejif-1043	142	19	order	order	NOUN
ejif-1043	142	20	to	to	PART
ejif-1043	142	21	move	move	VERB
ejif-1043	142	22	forward	forward	ADV
ejif-1043	142	23	.	.	PUNCT
ejif-1043	143	1	nonetheless	nonetheless	ADV
ejif-1043	143	2	,	,	PUNCT
ejif-1043	143	3	its	its	PRON
ejif-1043	143	4	prospects	prospect	NOUN
ejif-1043	143	5	and	and	CCONJ
ejif-1043	143	6	ability	ability	NOUN
ejif-1043	143	7	to	to	PART
ejif-1043	143	8	offer	offer	VERB
ejif-1043	143	9	an	an	DET
ejif-1043	143	10	alternative	alternative	NOUN
ejif-1043	143	11	to	to	ADP
ejif-1043	143	12	the	the	DET
ejif-1043	143	13	conventional	conventional	ADJ
ejif-1043	143	14	system	system	NOUN
ejif-1043	143	15	are	be	AUX
ejif-1043	143	16	significant	significant	ADJ
ejif-1043	143	17	,	,	PUNCT
ejif-1043	143	18	making	make	VERB
ejif-1043	143	19	it	it	PRON
ejif-1043	143	20	a	a	DET
ejif-1043	143	21	field	field	NOUN
ejif-1043	143	22	worth	worth	ADJ
ejif-1043	143	23	investigating	investigate	VERB
ejif-1043	143	24	and	and	CCONJ
ejif-1043	143	25	contributing	contribute	VERB
ejif-1043	143	26	to	to	ADP
ejif-1043	143	27	.	.	PUNCT
ejif-1043	144	1	ejif	ejif	PROPN
ejif-1043	144	2	–	–	PUNCT
ejif-1043	144	3	european	european	PROPN
ejif-1043	144	4	journal	journal	PROPN
ejif-1043	144	5	of	of	ADP
ejif-1043	144	6	islamic	islamic	PROPN
ejif-1043	144	7	finance	finance	PROPN
ejif-1043	144	8	no3	no3	PROPN
ejif-1043	144	9	,	,	PUNCT
ejif-1043	144	10	dec	dec	PROPN
ejif-1043	144	11	(	(	PUNCT
ejif-1043	144	12	2015	2015	NUM
ejif-1043	144	13	)	)	PUNCT
ejif-1043	145	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1043	145	2	issn	issn	VERB
ejif-1043	145	3	2421	2421	NUM
ejif-1043	145	4	-	-	SYM
ejif-1043	145	5	2172	2172	NUM
ejif-1043	145	6	5	5	NUM
ejif-1043	145	7	vi	vi	NOUN
ejif-1043	145	8	.	.	PUNCT
ejif-1043	146	1	references	reference	NOUN
ejif-1043	146	2	[	[	X
ejif-1043	146	3	1	1	NUM
ejif-1043	146	4	]	]	X
ejif-1043	146	5	r.h	r.h	PROPN
ejif-1043	146	6	.	.	PROPN
ejif-1043	146	7	parker	parker	PROPN
ejif-1043	146	8	,	,	PUNCT
ejif-1043	146	9	‘	'	PUNCT
ejif-1043	146	10	the	the	DET
ejif-1043	146	11	scope	scope	NOUN
ejif-1043	146	12	of	of	ADP
ejif-1043	146	13	accounting	accounting	NOUN
ejif-1043	146	14	history	history	NOUN
ejif-1043	146	15	:	:	PUNCT
ejif-1043	146	16	a	a	DET
ejif-1043	146	17	note	note	NOUN
ejif-1043	146	18	’	'	PUNCT
ejif-1043	146	19	.	.	PUNCT
ejif-1043	147	1	abacus	abacus	PROPN
ejif-1043	147	2	,	,	PUNCT
ejif-1043	147	3	vol	vol	NOUN
ejif-1043	147	4	.	.	PROPN
ejif-1043	147	5	29	29	NUM
ejif-1043	147	6	,	,	PUNCT
ejif-1043	147	7	iss	iss	PROPN
ejif-1043	147	8	.	.	PROPN
ejif-1043	147	9	1	1	NUM
ejif-1043	147	10	,	,	PUNCT
ejif-1043	147	11	pp	pp	ADJ
ejif-1043	147	12	.	.	PUNCT
ejif-1043	147	13	106	106	NUM
ejif-1043	147	14	-	-	SYM
ejif-1043	147	15	11	11	NUM
ejif-1043	147	16	,	,	PUNCT
ejif-1043	147	17	1993	1993	NUM
ejif-1043	147	18	.	.	PUNCT
ejif-1043	148	1	[	[	X
ejif-1043	148	2	2	2	NUM
ejif-1043	148	3	]	]	X
ejif-1043	148	4	n.	n.	PROPN
ejif-1043	148	5	ramachandran	ramachandran	PROPN
ejif-1043	148	6	,	,	PUNCT
ejif-1043	148	7	and	and	CCONJ
ejif-1043	148	8	r.	r.	PROPN
ejif-1043	148	9	kakani	kakani	PROPN
ejif-1043	148	10	,	,	PUNCT
ejif-1043	148	11	‘	'	PUNCT
ejif-1043	148	12	financial	financial	ADJ
ejif-1043	148	13	accounting	accounting	NOUN
ejif-1043	148	14	for	for	ADP
ejif-1043	148	15	management	management	NOUN
ejif-1043	148	16	’	'	PUNCT
ejif-1043	148	17	.	.	PUNCT
ejif-1043	149	1	new	new	ADJ
ejif-1043	149	2	delhi	delhi	PROPN
ejif-1043	149	3	:	:	PUNCT
ejif-1043	149	4	tata	tata	PROPN
ejif-1043	149	5	mcgraw	mcgraw	PROPN
ejif-1043	149	6	-	-	PUNCT
ejif-1043	149	7	hill	hill	NOUN
ejif-1043	149	8	pub	pub	NOUN
ejif-1043	149	9	,	,	PUNCT
ejif-1043	149	10	2005	2005	NUM
ejif-1043	149	11	.	.	PUNCT
ejif-1043	150	1	[	[	X
ejif-1043	150	2	3	3	X
ejif-1043	150	3	]	]	PUNCT
ejif-1043	150	4	m.	m.	NOUN
ejif-1043	150	5	chapra	chapra	PROPN
ejif-1043	150	6	,	,	PUNCT
ejif-1043	150	7	and	and	CCONJ
ejif-1043	150	8	r.	r.	NOUN
ejif-1043	150	9	whaples	whaple	NOUN
ejif-1043	150	10	,	,	PUNCT
ejif-1043	150	11	‘	'	PUNCT
ejif-1043	150	12	islamic	islamic	ADJ
ejif-1043	150	13	economics	economic	NOUN
ejif-1043	150	14	:	:	PUNCT
ejif-1043	150	15	what	what	PRON
ejif-1043	150	16	it	it	PRON
ejif-1043	150	17	is	be	AUX
ejif-1043	150	18	and	and	CCONJ
ejif-1043	150	19	how	how	SCONJ
ejif-1043	150	20	it	it	PRON
ejif-1043	150	21	developed	develop	VERB
ejif-1043	150	22	’	'	PUNCT
ejif-1043	150	23	.	.	PUNCT
ejif-1043	151	1	eh	eh	INTJ
ejif-1043	151	2	.	.	PUNCT
ejif-1043	151	3	net	net	ADJ
ejif-1043	151	4	encyclopedia	encyclopedia	NOUN
ejif-1043	151	5	,	,	PUNCT
ejif-1043	151	6	2008	2008	NUM
ejif-1043	151	7	.	.	PUNCT
ejif-1043	152	1	[	[	X
ejif-1043	152	2	4	4	X
ejif-1043	152	3	]	]	X
ejif-1043	152	4	o.	o.	PROPN
ejif-1043	152	5	zaid	zaid	PROPN
ejif-1043	152	6	,	,	PUNCT
ejif-1043	152	7	‘	'	PUNCT
ejif-1043	152	8	accounting	accounting	NOUN
ejif-1043	152	9	systems	system	NOUN
ejif-1043	152	10	and	and	CCONJ
ejif-1043	152	11	recording	recording	NOUN
ejif-1043	152	12	procedures	procedure	NOUN
ejif-1043	152	13	in	in	ADP
ejif-1043	152	14	the	the	DET
ejif-1043	152	15	early	early	ADJ
ejif-1043	152	16	islamic	islamic	ADJ
ejif-1043	152	17	state	state	NOUN
ejif-1043	152	18	’	'	PUNCT
ejif-1043	152	19	.	.	PUNCT
ejif-1043	153	1	accounting	account	VERB
ejif-1043	153	2	historians	historian	NOUN
ejif-1043	153	3	journal	journal	NOUN
ejif-1043	153	4	,	,	PUNCT
ejif-1043	153	5	vol	vol	NOUN
ejif-1043	153	6	.	.	PROPN
ejif-1043	153	7	31	31	NUM
ejif-1043	153	8	,	,	PUNCT
ejif-1043	153	9	iss	iss	PROPN
ejif-1043	153	10	.	.	PROPN
ejif-1043	153	11	2	2	NUM
ejif-1043	153	12	,	,	PUNCT
ejif-1043	153	13	pp	pp	ADJ
ejif-1043	153	14	.	.	PUNCT
ejif-1043	153	15	149170	149170	NUM
ejif-1043	153	16	,	,	PUNCT
ejif-1043	153	17	2004	2004	NUM
ejif-1043	153	18	.	.	PUNCT
ejif-1043	154	1	[	[	X
ejif-1043	154	2	5	5	X
ejif-1043	154	3	]	]	PUNCT
ejif-1043	154	4	z.	z.	PROPN
ejif-1043	154	5	iqbal	iqbal	PROPN
ejif-1043	154	6	,	,	PUNCT
ejif-1043	154	7	and	and	CCONJ
ejif-1043	154	8	a.	a.	NOUN
ejif-1043	154	9	mirakhor	mirakhor	NOUN
ejif-1043	154	10	,	,	PUNCT
ejif-1043	154	11	‘	'	PUNCT
ejif-1043	154	12	an	an	DET
ejif-1043	154	13	introduction	introduction	NOUN
ejif-1043	154	14	to	to	ADP
ejif-1043	154	15	islamic	islamic	ADJ
ejif-1043	154	16	finance	finance	NOUN
ejif-1043	154	17	’	'	PUNCT
ejif-1043	154	18	.	.	PUNCT
ejif-1043	155	1	singapore	singapore	PROPN
ejif-1043	155	2	:	:	PUNCT
ejif-1043	156	1	john	john	PROPN
ejif-1043	156	2	wiley	wiley	PROPN
ejif-1043	156	3	and	and	CCONJ
ejif-1043	156	4	sons	son	NOUN
ejif-1043	156	5	(	(	PUNCT
ejif-1043	156	6	asia	asia	PROPN
ejif-1043	156	7	)	)	PUNCT
ejif-1043	156	8	,	,	PUNCT
ejif-1043	156	9	2011	2011	NUM
ejif-1043	156	10	.	.	PUNCT
ejif-1043	157	1	[	[	X
ejif-1043	157	2	6	6	NUM
ejif-1043	157	3	]	]	PUNCT
ejif-1043	157	4	r.	r.	NOUN
ejif-1043	157	5	haniffa	haniffa	PROPN
ejif-1043	157	6	,	,	PUNCT
ejif-1043	157	7	m.	m.	NOUN
ejif-1043	157	8	hudaib	hudaib	PROPN
ejif-1043	157	9	,	,	PUNCT
ejif-1043	157	10	and	and	CCONJ
ejif-1043	157	11	a.	a.	NOUN
ejif-1043	157	12	mirza	mirza	PROPN
ejif-1043	157	13	,	,	PUNCT
ejif-1043	157	14	‘	'	PUNCT
ejif-1043	157	15	accounting	accounting	NOUN
ejif-1043	157	16	policy	policy	NOUN
ejif-1043	157	17	choice	choice	NOUN
ejif-1043	157	18	within	within	ADP
ejif-1043	157	19	the	the	DET
ejif-1043	157	20	shariah	shariah	PROPN
ejif-1043	157	21	islamiiah	islamiiah	PROPN
ejif-1043	157	22	framework	framework	PROPN
ejif-1043	157	23	’	'	PUNCT
ejif-1043	157	24	.	.	PUNCT
ejif-1043	158	1	discussion	discussion	NOUN
ejif-1043	158	2	papers	paper	NOUN
ejif-1043	158	3	in	in	ADP
ejif-1043	158	4	accountancy	accountancy	NOUN
ejif-1043	158	5	and	and	CCONJ
ejif-1043	158	6	finance	finance	NOUN
ejif-1043	158	7	,	,	PUNCT
ejif-1043	158	8	sobe	sobe	NOUN
ejif-1043	158	9	,	,	PUNCT
ejif-1043	158	10	university	university	NOUN
ejif-1043	158	11	of	of	ADP
ejif-1043	158	12	exeter	exeter	NOUN
ejif-1043	158	13	,	,	PUNCT
ejif-1043	158	14	vol	vol	NOUN
ejif-1043	158	15	.	.	PROPN
ejif-1043	159	1	2	2	NUM
ejif-1043	159	2	,	,	PUNCT
ejif-1043	159	3	pp	pp	ADJ
ejif-1043	159	4	.	.	PUNCT
ejif-1043	160	1	4	4	NUM
ejif-1043	160	2	-	-	SYM
ejif-1043	160	3	19	19	NUM
ejif-1043	160	4	,	,	PUNCT
ejif-1043	160	5	2004	2004	NUM
ejif-1043	160	6	.	.	PUNCT
ejif-1043	161	1	[	[	X
ejif-1043	161	2	7	7	X
ejif-1043	161	3	]	]	X
ejif-1043	161	4	m.	m.	NOUN
ejif-1043	161	5	ambashe	ambashe	PROPN
ejif-1043	161	6	.	.	PUNCT
ejif-1043	161	7	,	,	PUNCT
ejif-1043	161	8	and	and	CCONJ
ejif-1043	161	9	h.a	h.a	PRON
ejif-1043	161	10	alrawi	alrawi	ADJ
ejif-1043	161	11	,	,	PUNCT
ejif-1043	161	12	‘	'	PUNCT
ejif-1043	161	13	the	the	DET
ejif-1043	161	14	development	development	NOUN
ejif-1043	161	15	of	of	ADP
ejif-1043	161	16	accounting	account	VERB
ejif-1043	161	17	through	through	ADP
ejif-1043	161	18	history	history	NOUN
ejif-1043	161	19	’	'	PUNCT
ejif-1043	161	20	.	.	PUNCT
ejif-1043	162	1	international	international	ADJ
ejif-1043	162	2	journal	journal	NOUN
ejif-1043	162	3	of	of	ADP
ejif-1043	162	4	advances	advance	NOUN
ejif-1043	162	5	in	in	ADP
ejif-1043	162	6	management	management	NOUN
ejif-1043	162	7	and	and	CCONJ
ejif-1043	162	8	economics	economic	NOUN
ejif-1043	162	9	,	,	PUNCT
ejif-1043	162	10	vol	vol	NOUN
ejif-1043	162	11	.	.	PROPN
ejif-1043	162	12	2	2	NUM
ejif-1043	162	13	,	,	PUNCT
ejif-1043	162	14	iss	iss	PROPN
ejif-1043	162	15	.	.	PROPN
ejif-1043	162	16	2	2	NUM
ejif-1043	162	17	,	,	PUNCT
ejif-1043	162	18	pp	pp	ADJ
ejif-1043	162	19	.	.	PUNCT
ejif-1043	163	1	95	95	NUM
ejif-1043	163	2	-	-	SYM
ejif-1043	163	3	100	100	NUM
ejif-1043	163	4	,	,	PUNCT
ejif-1043	163	5	2013	2013	NUM
ejif-1043	163	6	.	.	PUNCT
ejif-1043	164	1	[	[	X
ejif-1043	164	2	8	8	NUM
ejif-1043	164	3	]	]	PUNCT
ejif-1043	164	4	k.	k.	PROPN
ejif-1043	164	5	naser	naser	PROPN
ejif-1043	164	6	,	,	PUNCT
ejif-1043	164	7	and	and	CCONJ
ejif-1043	164	8	r.	r.	NOUN
ejif-1043	164	9	nuseibeh	nuseibeh	NOUN
ejif-1043	164	10	,	,	PUNCT
ejif-1043	164	11	‘	'	PUNCT
ejif-1043	164	12	quality	quality	NOUN
ejif-1043	164	13	of	of	ADP
ejif-1043	164	14	financial	financial	ADJ
ejif-1043	164	15	reporting	reporting	NOUN
ejif-1043	164	16	:	:	PUNCT
ejif-1043	164	17	evidence	evidence	NOUN
ejif-1043	164	18	from	from	ADP
ejif-1043	164	19	the	the	DET
ejif-1043	164	20	listed	list	VERB
ejif-1043	164	21	saudi	saudi	ADJ
ejif-1043	164	22	nonfinancial	nonfinancial	ADJ
ejif-1043	164	23	companies	company	NOUN
ejif-1043	164	24	’	'	PUNCT
ejif-1043	164	25	.	.	PUNCT
ejif-1043	165	1	the	the	DET
ejif-1043	165	2	international	international	ADJ
ejif-1043	165	3	journal	journal	NOUN
ejif-1043	165	4	of	of	ADP
ejif-1043	165	5	accounting	accounting	NOUN
ejif-1043	165	6	,	,	PUNCT
ejif-1043	165	7	vol	vol	NOUN
ejif-1043	165	8	.	.	PROPN
ejif-1043	165	9	38	38	NUM
ejif-1043	165	10	,	,	PUNCT
ejif-1043	165	11	iss	iss	PROPN
ejif-1043	165	12	.	.	PROPN
ejif-1043	165	13	1	1	NUM
ejif-1043	165	14	,	,	PUNCT
ejif-1043	165	15	pp	pp	ADJ
ejif-1043	165	16	.	.	PUNCT
ejif-1043	166	1	41	41	NUM
ejif-1043	166	2	-	-	SYM
ejif-1043	166	3	69	69	NUM
ejif-1043	166	4	,	,	PUNCT
ejif-1043	166	5	2003	2003	NUM
ejif-1043	166	6	.	.	PUNCT
ejif-1043	167	1	[	[	X
ejif-1043	167	2	9	9	NUM
ejif-1043	167	3	]	]	X
ejif-1043	167	4	c.	c.	NOUN
ejif-1043	167	5	napier	napier	PROPN
ejif-1043	167	6	,	,	PUNCT
ejif-1043	167	7	‘	'	PUNCT
ejif-1043	167	8	defining	define	VERB
ejif-1043	167	9	islamic	islamic	ADJ
ejif-1043	167	10	accounting	accounting	NOUN
ejif-1043	167	11	:	:	PUNCT
ejif-1043	167	12	current	current	ADJ
ejif-1043	167	13	issues	issue	NOUN
ejif-1043	167	14	,	,	PUNCT
ejif-1043	167	15	past	past	ADJ
ejif-1043	167	16	roots	root	NOUN
ejif-1043	167	17	’	'	PUNCT
ejif-1043	167	18	.	.	PUNCT
ejif-1043	168	1	accounting	accounting	NOUN
ejif-1043	168	2	history	history	NOUN
ejif-1043	168	3	,	,	PUNCT
ejif-1043	168	4	vol	vol	NOUN
ejif-1043	168	5	.	.	PROPN
ejif-1043	168	6	14	14	NUM
ejif-1043	168	7	,	,	PUNCT
ejif-1043	168	8	iss	iss	PROPN
ejif-1043	168	9	.	.	PROPN
ejif-1043	169	1	1	1	NUM
ejif-1043	169	2	-	-	SYM
ejif-1043	169	3	2	2	NUM
ejif-1043	169	4	,	,	PUNCT
ejif-1043	169	5	pp	pp	ADJ
ejif-1043	169	6	.	.	PUNCT
ejif-1043	170	1	121—144	121—144	NUM
ejif-1043	170	2	,	,	PUNCT
ejif-1043	170	3	2009	2009	NUM
ejif-1043	170	4	.	.	PUNCT
ejif-1043	171	1	[	[	X
ejif-1043	171	2	10	10	NUM
ejif-1043	171	3	]	]	X
ejif-1043	171	4	r.	r.	PROPN
ejif-1043	171	5	abdel	abdel	PROPN
ejif-1043	171	6	-	-	PUNCT
ejif-1043	171	7	karim	karim	PROPN
ejif-1043	171	8	,	,	PUNCT
ejif-1043	171	9	‘	'	PUNCT
ejif-1043	171	10	accounting	accounting	NOUN
ejif-1043	171	11	and	and	CCONJ
ejif-1043	171	12	auditing	auditing	NOUN
ejif-1043	171	13	standards	standard	NOUN
ejif-1043	171	14	for	for	ADP
ejif-1043	171	15	islamic	islamic	ADJ
ejif-1043	171	16	financial	financial	ADJ
ejif-1043	171	17	institutions	institution	NOUN
ejif-1043	171	18	’	'	PUNCT
ejif-1043	171	19	.	.	PUNCT
ejif-1043	172	1	in	in	ADP
ejif-1043	172	2	proceedings	proceeding	NOUN
ejif-1043	172	3	of	of	ADP
ejif-1043	172	4	the	the	DET
ejif-1043	172	5	second	second	ADJ
ejif-1043	172	6	harvard	harvard	PROPN
ejif-1043	172	7	university	university	PROPN
ejif-1043	172	8	forum	forum	PROPN
ejif-1043	172	9	on	on	ADP
ejif-1043	172	10	islamic	islamic	PROPN
ejif-1043	172	11	finance	finance	PROPN
ejif-1043	172	12	:	:	PUNCT
ejif-1043	172	13	islamic	islamic	ADJ
ejif-1043	172	14	finance	finance	NOUN
ejif-1043	172	15	into	into	ADP
ejif-1043	172	16	the	the	DET
ejif-1043	172	17	21st	21st	ADJ
ejif-1043	172	18	century	century	NOUN
ejif-1043	172	19	,	,	PUNCT
ejif-1043	172	20	cambridge	cambridge	PROPN
ejif-1043	172	21	,	,	PUNCT
ejif-1043	172	22	massachusetts	massachusetts	PROPN
ejif-1043	172	23	:	:	PUNCT
ejif-1043	172	24	center	center	NOUN
ejif-1043	172	25	for	for	ADP
ejif-1043	172	26	middle	middle	ADJ
ejif-1043	172	27	eastern	eastern	ADJ
ejif-1043	172	28	studies	study	NOUN
ejif-1043	172	29	,	,	PUNCT
ejif-1043	172	30	harvard	harvard	PROPN
ejif-1043	172	31	university	university	PROPN
ejif-1043	172	32	,	,	PUNCT
ejif-1043	172	33	pp	pp	ADP
ejif-1043	172	34	.	.	PUNCT
ejif-1043	173	1	239	239	NUM
ejif-1043	173	2	-	-	SYM
ejif-1043	173	3	241	241	NUM
ejif-1043	173	4	,	,	PUNCT
ejif-1043	173	5	1999	1999	NUM
ejif-1043	173	6	.	.	PUNCT
ejif-1043	174	1	[	[	X
ejif-1043	174	2	11	11	NUM
ejif-1043	174	3	]	]	PUNCT
ejif-1043	174	4	b.	b.	PROPN
ejif-1043	174	5	shanmugam	shanmugam	PROPN
ejif-1043	174	6	,	,	PUNCT
ejif-1043	174	7	v.	v.	ADP
ejif-1043	174	8	perumal	perumal	NOUN
ejif-1043	174	9	,	,	PUNCT
ejif-1043	174	10	and	and	CCONJ
ejif-1043	174	11	a.	a.	NOUN
ejif-1043	174	12	ridzwa	ridzwa	PROPN
ejif-1043	174	13	,	,	PUNCT
ejif-1043	174	14	‘	'	PUNCT
ejif-1043	174	15	issues	issue	NOUN
ejif-1043	174	16	in	in	ADP
ejif-1043	174	17	islamic	islamic	ADJ
ejif-1043	174	18	accounting	accounting	NOUN
ejif-1043	174	19	’	'	PUNCT
ejif-1043	174	20	.	.	PUNCT
ejif-1043	175	1	serdang	serdang	PROPN
ejif-1043	175	2	:	:	PUNCT
ejif-1043	175	3	universiti	universiti	PROPN
ejif-1043	175	4	putra	putra	PROPN
ejif-1043	175	5	malaysia	malaysia	PROPN
ejif-1043	175	6	press	press	PROPN
ejif-1043	175	7	,	,	PUNCT
ejif-1043	175	8	2005	2005	NUM
ejif-1043	175	9	.	.	PUNCT
ejif-1043	176	1	[	[	X
ejif-1043	176	2	12	12	NUM
ejif-1043	176	3	]	]	PUNCT
ejif-1043	176	4	a.m.	a.m.	NOUN
ejif-1043	176	5	sarea	sarea	PROPN
ejif-1043	176	6	,	,	PUNCT
ejif-1043	176	7	and	and	CCONJ
ejif-1043	176	8	m.m	m.m	PROPN
ejif-1043	176	9	hanefah	hanefah	PROPN
ejif-1043	176	10	,	,	PUNCT
ejif-1043	176	11	‘	'	PUNCT
ejif-1043	176	12	adoption	adoption	NOUN
ejif-1043	176	13	of	of	ADP
ejif-1043	176	14	aaoifi	aaoifi	NOUN
ejif-1043	176	15	accounting	accounting	NOUN
ejif-1043	176	16	standards	standard	NOUN
ejif-1043	176	17	by	by	ADP
ejif-1043	176	18	islamic	islamic	ADJ
ejif-1043	176	19	banks	bank	NOUN
ejif-1043	176	20	of	of	ADP
ejif-1043	176	21	bahrain	bahrain	NOUN
ejif-1043	176	22	’	'	PUNCT
ejif-1043	176	23	.	.	PUNCT
ejif-1043	177	1	journal	journal	PROPN
ejif-1043	177	2	of	of	ADP
ejif-1043	177	3	financial	financial	ADJ
ejif-1043	177	4	reporting	reporting	NOUN
ejif-1043	177	5	and	and	CCONJ
ejif-1043	177	6	accounting	accounting	NOUN
ejif-1043	177	7	,	,	PUNCT
ejif-1043	177	8	vol	vol	NOUN
ejif-1043	177	9	.	.	PROPN
ejif-1043	177	10	11	11	NUM
ejif-1043	177	11	,	,	PUNCT
ejif-1043	177	12	iss	iss	PROPN
ejif-1043	177	13	.	.	PROPN
ejif-1043	177	14	2	2	NUM
ejif-1043	177	15	,	,	PUNCT
ejif-1043	177	16	pp	pp	ADJ
ejif-1043	177	17	.	.	PUNCT
ejif-1043	178	1	131	131	NUM
ejif-1043	178	2	-	-	SYM
ejif-1043	178	3	142	142	NUM
ejif-1043	178	4	,	,	PUNCT
ejif-1043	178	5	2013	2013	NUM
ejif-1043	178	6	.	.	PUNCT
ejif-1043	179	1	[	[	X
ejif-1043	179	2	13	13	NUM
ejif-1043	179	3	]	]	PUNCT
ejif-1043	179	4	aaoifi	aaoifi	NOUN
ejif-1043	179	5	,	,	PUNCT
ejif-1043	179	6	‘	'	PUNCT
ejif-1043	179	7	aaoifi	aaoifi	ADJ
ejif-1043	179	8	structure	structure	NOUN
ejif-1043	179	9	about	about	ADP
ejif-1043	179	10	aaoifi	aaoifi	NOUN
ejif-1043	179	11	’	'	PUNCT
ejif-1043	179	12	.	.	PUNCT
ejif-1043	180	1	retrieved	retrieve	VERB
ejif-1043	180	2	22	22	NUM
ejif-1043	180	3	may	may	PROPN
ejif-1043	180	4	2014	2014	NUM
ejif-1043	180	5	,	,	PUNCT
ejif-1043	180	6	from	from	ADP
ejif-1043	180	7	http://www.aaoifi.com/en/about-aaoifi/aaoifi-structure.html	http://www.aaoifi.com/en/about-aaoifi/aaoifi-structure.html	PROPN
ejif-1043	181	1	[	[	X
ejif-1043	181	2	14	14	NUM
ejif-1043	181	3	]	]	PUNCT
ejif-1043	181	4	t.	t.	NOUN
ejif-1043	181	5	vinnicombe	vinnicombe	NOUN
ejif-1043	181	6	,	,	PUNCT
ejif-1043	181	7	‘	'	PUNCT
ejif-1043	181	8	a	a	DET
ejif-1043	181	9	study	study	NOUN
ejif-1043	181	10	of	of	ADP
ejif-1043	181	11	compliance	compliance	NOUN
ejif-1043	181	12	with	with	ADP
ejif-1043	181	13	aaoifi	aaoifi	NOUN
ejif-1043	181	14	accounting	accounting	NOUN
ejif-1043	181	15	standards	standard	NOUN
ejif-1043	181	16	by	by	ADP
ejif-1043	181	17	islamic	islamic	ADJ
ejif-1043	181	18	banks	bank	NOUN
ejif-1043	181	19	in	in	ADP
ejif-1043	181	20	bahrain	bahrain	NOUN
ejif-1043	181	21	’	'	PUNCT
ejif-1043	181	22	.	.	PUNCT
ejif-1043	182	1	journal	journal	PROPN
ejif-1043	182	2	of	of	ADP
ejif-1043	182	3	islamic	islamic	PROPN
ejif-1043	182	4	accounting	accounting	PROPN
ejif-1043	182	5	and	and	CCONJ
ejif-1043	182	6	business	business	NOUN
ejif-1043	182	7	research	research	NOUN
ejif-1043	182	8	,	,	PUNCT
ejif-1043	182	9	vol	vol	NOUN
ejif-1043	182	10	.	.	PROPN
ejif-1043	182	11	3	3	NUM
ejif-1043	182	12	,	,	PUNCT
ejif-1043	182	13	iss	iss	PROPN
ejif-1043	182	14	.	.	PROPN
ejif-1043	182	15	2	2	NUM
ejif-1043	182	16	,	,	PUNCT
ejif-1043	182	17	pp	pp	ADJ
ejif-1043	182	18	.	.	PUNCT
ejif-1043	183	1	78	78	NUM
ejif-1043	183	2	-	-	SYM
ejif-1043	183	3	98	98	NUM
ejif-1043	183	4	,	,	PUNCT
ejif-1043	183	5	2012	2012	NUM
ejif-1043	183	6	.	.	PUNCT
ejif-1043	184	1	[	[	X
ejif-1043	184	2	15	15	NUM
ejif-1043	184	3	]	]	X
ejif-1043	184	4	h.	h.	PROPN
ejif-1043	184	5	elasrag	elasrag	PROPN
ejif-1043	184	6	,	,	PUNCT
ejif-1043	184	7	‘	'	PUNCT
ejif-1043	184	8	principals	principal	NOUN
ejif-1043	184	9	of	of	ADP
ejif-1043	184	10	the	the	DET
ejif-1043	184	11	islamic	islamic	ADJ
ejif-1043	184	12	finance	finance	NOUN
ejif-1043	184	13	:	:	PUNCT
ejif-1043	184	14	a	a	DET
ejif-1043	184	15	focus	focus	NOUN
ejif-1043	184	16	on	on	ADP
ejif-1043	184	17	project	project	NOUN
ejif-1043	184	18	finance	finance	NOUN
ejif-1043	184	19	’	'	PUNCT
ejif-1043	184	20	.	.	PUNCT
ejif-1043	185	1	(	(	PUNCT
ejif-1043	185	2	phd	phd	NOUN
ejif-1043	185	3	)	)	PUNCT
ejif-1043	185	4	.	.	PUNCT
ejif-1043	186	1	munich	munich	PROPN
ejif-1043	186	2	personal	personal	PROPN
ejif-1043	186	3	repec	repec	PROPN
ejif-1043	186	4	archive	archive	PROPN
ejif-1043	186	5	,	,	PUNCT
ejif-1043	186	6	2014	2014	NUM
ejif-1043	186	7	.	.	PUNCT
ejif-1043	187	1	ejif	ejif	PROPN
ejif-1043	187	2	–	–	PUNCT
ejif-1043	187	3	european	european	PROPN
ejif-1043	187	4	journal	journal	PROPN
ejif-1043	187	5	of	of	ADP
ejif-1043	187	6	islamic	islamic	PROPN
ejif-1043	187	7	finance	finance	PROPN
ejif-1043	187	8	editorial	editorial	ADJ
ejif-1043	187	9	team	team	NOUN
ejif-1043	187	10	editor	editor	NOUN
ejif-1043	187	11	in	in	ADP
ejif-1043	187	12	chief	chief	ADJ
ejif-1043	187	13	prof	prof	NOUN
ejif-1043	187	14	.	.	PUNCT
ejif-1043	187	15	paolo	paolo	PROPN
ejif-1043	187	16	pietro	pietro	PROPN
ejif-1043	187	17	biancone	biancone	NOUN
ejif-1043	187	18	,	,	PUNCT
ejif-1043	187	19	university	university	PROPN
ejif-1043	187	20	of	of	ADP
ejif-1043	187	21	turin	turin	PROPN
ejif-1043	187	22	,	,	PUNCT
ejif-1043	187	23	italy	italy	PROPN
ejif-1043	187	24	editorial	editorial	PROPN
ejif-1043	187	25	board	board	PROPN
ejif-1043	187	26	prof	prof	PROPN
ejif-1043	187	27	.	.	PUNCT
ejif-1043	188	1	dian	dian	PROPN
ejif-1043	188	2	masyita	masyita	PROPN
ejif-1043	188	3	,	,	PUNCT
ejif-1043	188	4	university	university	NOUN
ejif-1043	188	5	of	of	ADP
ejif-1043	188	6	padjadjaran	padjadjaran	PROPN
ejif-1043	188	7	,	,	PUNCT
ejif-1043	188	8	indonesia	indonesia	PROPN
ejif-1043	188	9	prof	prof	PROPN
ejif-1043	188	10	.	.	PUNCT
ejif-1043	189	1	abdulazeem	abdulazeem	PROPN
ejif-1043	189	2	abozaid	abozaid	PROPN
ejif-1043	189	3	,	,	PUNCT
ejif-1043	189	4	qatar	qatar	PROPN
ejif-1043	189	5	faculty	faculty	NOUN
ejif-1043	189	6	of	of	ADP
ejif-1043	189	7	islamic	islamic	ADJ
ejif-1043	189	8	studies	study	NOUN
ejif-1043	189	9	–	–	PUNCT
ejif-1043	189	10	qatar	qatar	PROPN
ejif-1043	189	11	prof	prof	NOUN
ejif-1043	189	12	.	.	PUNCT
ejif-1043	190	1	ahmad	ahmad	PROPN
ejif-1043	190	2	aref	aref	PROPN
ejif-1043	190	3	almazari	almazari	PROPN
ejif-1043	190	4	,	,	PUNCT
ejif-1043	190	5	king	king	PROPN
ejif-1043	190	6	saud	saud	PROPN
ejif-1043	190	7	university	university	PROPN
ejif-1043	190	8	,	,	PUNCT
ejif-1043	190	9	saudi	saudi	PROPN
ejif-1043	190	10	arabia	arabia	PROPN
ejif-1043	190	11	prof	prof	PROPN
ejif-1043	190	12	.	.	PUNCT
ejif-1043	191	1	nidal	nidal	PROPN
ejif-1043	191	2	a.	a.	PROPN
ejif-1043	191	3	alsayyed	alsayye	VERB
ejif-1043	191	4	,	,	PUNCT
ejif-1043	191	5	inayah	inayah	VERB
ejif-1043	191	6	islamic	islamic	PROPN
ejif-1043	191	7	finance	finance	PROPN
ejif-1043	191	8	research	research	PROPN
ejif-1043	191	9	institute	institute	PROPN
ejif-1043	191	10	,	,	PUNCT
ejif-1043	191	11	usa	usa	PROPN
ejif-1043	191	12	prof	prof	PROPN
ejif-1043	191	13	.	.	PUNCT
ejif-1043	192	1	roberta	roberta	PROPN
ejif-1043	192	2	aluffi	aluffi	PROPN
ejif-1043	192	3	,	,	PUNCT
ejif-1043	192	4	university	university	PROPN
ejif-1043	192	5	of	of	ADP
ejif-1043	192	6	turin	turin	PROPN
ejif-1043	192	7	italy	italy	PROPN
ejif-1043	192	8	prof	prof	PROPN
ejif-1043	192	9	.	.	PUNCT
ejif-1043	193	1	ghassen	ghassen	PROPN
ejif-1043	193	2	bouslama	bouslama	PROPN
ejif-1043	193	3	,	,	PUNCT
ejif-1043	193	4	neoma	neoma	PROPN
ejif-1043	193	5	business	business	PROPN
ejif-1043	193	6	school	school	PROPN
ejif-1043	193	7	campus	campus	NOUN
ejif-1043	193	8	de	de	X
ejif-1043	193	9	reims	reims	X
ejif-1043	193	10	,	,	PUNCT
ejif-1043	193	11	france	france	PROPN
ejif-1043	193	12	prof	prof	PROPN
ejif-1043	193	13	.	.	PUNCT
ejif-1043	194	1	nazam	nazam	PROPN
ejif-1043	194	2	dzolkarnaini	dzolkarnaini	PROPN
ejif-1043	194	3	,	,	PUNCT
ejif-1043	194	4	salford	salford	PROPN
ejif-1043	194	5	university	university	PROPN
ejif-1043	194	6	,	,	PUNCT
ejif-1043	194	7	uk	uk	PROPN
ejif-1043	194	8	prof	prof	PROPN
ejif-1043	194	9	.	.	PUNCT
ejif-1043	195	1	kabir	kabir	PROPN
ejif-1043	195	2	hassan	hassan	PROPN
ejif-1043	195	3	,	,	PUNCT
ejif-1043	195	4	university	university	NOUN
ejif-1043	195	5	of	of	ADP
ejif-1043	195	6	new	new	PROPN
ejif-1043	195	7	orleans	orleans	PROPN
ejif-1043	195	8	,	,	PUNCT
ejif-1043	195	9	usa	usa	PROPN
ejif-1043	195	10	prof	prof	PROPN
ejif-1043	195	11	.	.	PUNCT
ejif-1043	196	1	khaled	khaled	PROPN
ejif-1043	196	2	hussainey	hussainey	PROPN
ejif-1043	196	3	,	,	PUNCT
ejif-1043	196	4	university	university	NOUN
ejif-1043	196	5	of	of	ADP
ejif-1043	196	6	plymouth	plymouth	PROPN
ejif-1043	196	7	,	,	PUNCT
ejif-1043	196	8	uk	uk	PROPN
ejif-1043	196	9	prof	prof	PROPN
ejif-1043	196	10	.	.	PUNCT
ejif-1043	197	1	rifki	rifki	PROPN
ejif-1043	197	2	ismal	ismal	NOUN
ejif-1043	197	3	,	,	PUNCT
ejif-1043	197	4	university	university	NOUN
ejif-1043	197	5	of	of	ADP
ejif-1043	197	6	indonesia	indonesia	PROPN
ejif-1043	197	7	prof	prof	PROPN
ejif-1043	197	8	.	.	PUNCT
ejif-1043	198	1	tariqullah	tariqullah	PROPN
ejif-1043	198	2	khan	khan	PROPN
ejif-1043	198	3	,	,	PUNCT
ejif-1043	198	4	hamad	hamad	PROPN
ejif-1043	198	5	bin	bin	PROPN
ejif-1043	198	6	khalifa	khalifa	PROPN
ejif-1043	198	7	university	university	PROPN
ejif-1043	198	8	,	,	PUNCT
ejif-1043	198	9	qatar	qatar	PROPN
ejif-1043	198	10	prof	prof	PROPN
ejif-1043	198	11	.	.	PROPN
ejif-1043	199	1	ali	ali	PROPN
ejif-1043	199	2	khorshid	khorshid	PROPN
ejif-1043	199	3	,	,	PUNCT
ejif-1043	199	4	icma	icma	NOUN
ejif-1043	199	5	centre	centre	NOUN
ejif-1043	199	6	reading	read	VERB
ejif-1043	199	7	university	university	PROPN
ejif-1043	199	8	uk	uk	PROPN
ejif-1043	199	9	prof	prof	PROPN
ejif-1043	199	10	.	.	PUNCT
ejif-1043	200	1	amir	amir	PROPN
ejif-1043	200	2	kia	kia	PROPN
ejif-1043	200	3	,	,	PUNCT
ejif-1043	200	4	utah	utah	PROPN
ejif-1043	200	5	valley	valley	PROPN
ejif-1043	200	6	university	university	PROPN
ejif-1043	200	7	,	,	PUNCT
ejif-1043	200	8	usa	usa	PROPN
ejif-1043	200	9	prof	prof	PROPN
ejif-1043	200	10	.	.	PUNCT
ejif-1043	201	1	laurent	laurent	PROPN
ejif-1043	201	2	marliere	marliere	ADV
ejif-1043	201	3	,	,	PUNCT
ejif-1043	201	4	université	université	PROPN
ejif-1043	201	5	paris	paris	PROPN
ejif-1043	201	6	-	-	PUNCT
ejif-1043	201	7	dauphine	dauphine	PROPN
ejif-1043	201	8	france	france	PROPN
ejif-1043	201	9	prof	prof	PROPN
ejif-1043	201	10	.	.	PUNCT
ejif-1043	202	1	federica	federica	PROPN
ejif-1043	202	2	miglietta	miglietta	PROPN
ejif-1043	202	3	,	,	PUNCT
ejif-1043	202	4	university	university	NOUN
ejif-1043	202	5	of	of	ADP
ejif-1043	202	6	bari	bari	PROPN
ejif-1043	202	7	italy	italy	PROPN
ejif-1043	202	8	prof	prof	PROPN
ejif-1043	202	9	.	.	PUNCT
ejif-1043	203	1	hakim	hakim	PROPN
ejif-1043	203	2	ben	ben	PROPN
ejif-1043	203	3	othman	othman	PROPN
ejif-1043	203	4	,	,	PUNCT
ejif-1043	203	5	university	university	PROPN
ejif-1043	203	6	of	of	ADP
ejif-1043	203	7	tunis	tunis	PROPN
ejif-1043	203	8	tunisia	tunisia	PROPN
ejif-1043	203	9	prof	prof	PROPN
ejif-1043	203	10	.	.	PUNCT
ejif-1043	204	1	mohamed	mohamed	PROPN
ejif-1043	204	2	ramady	ramady	PROPN
ejif-1043	204	3	,	,	PUNCT
ejif-1043	204	4	king	king	PROPN
ejif-1043	204	5	fahd	fahd	PROPN
ejif-1043	204	6	university	university	PROPN
ejif-1043	204	7	of	of	ADP
ejif-1043	204	8	petroleum	petroleum	NOUN
ejif-1043	204	9	and	and	CCONJ
ejif-1043	204	10	minerals	mineral	NOUN
ejif-1043	204	11	,	,	PUNCT
ejif-1043	205	1	saudi	saudi	PROPN
ejif-1043	205	2	arabia	arabia	PROPN
ejif-1043	205	3	prof	prof	PROPN
ejif-1043	205	4	.	.	PROPN
ejif-1043	205	5	mamunur	mamunur	PROPN
ejif-1043	205	6	rashid	rashid	PROPN
ejif-1043	205	7	,	,	PUNCT
ejif-1043	205	8	nottingham	nottingham	PROPN
ejif-1043	205	9	university	university	PROPN
ejif-1043	205	10	,	,	PUNCT
ejif-1043	205	11	malaysia	malaysia	PROPN
ejif-1043	205	12	prof	prof	PROPN
ejif-1043	205	13	.	.	PUNCT
ejif-1043	206	1	younes	younes	PROPN
ejif-1043	206	2	soualhi	soualhi	PROPN
ejif-1043	206	3	,	,	PUNCT
ejif-1043	206	4	international	international	PROPN
ejif-1043	206	5	islamic	islamic	PROPN
ejif-1043	206	6	university	university	PROPN
ejif-1043	206	7	malaysia	malaysia	PROPN
ejif-1043	206	8	prof	prof	PROPN
ejif-1043	206	9	.	.	PUNCT
ejif-1043	207	1	laurent	laurent	PROPN
ejif-1043	207	2	weill	weill	PROPN
ejif-1043	207	3	,	,	PUNCT
ejif-1043	207	4	university	university	NOUN
ejif-1043	207	5	of	of	ADP
ejif-1043	207	6	strasbourg	strasbourg	PROPN
ejif-1043	207	7	,	,	PUNCT
ejif-1043	207	8	france	france	PROPN