id	sid	tid	token	lemma	pos
faba-218	1	1	120	120	NUM
faba-218	1	2	finance	finance	NOUN
faba-218	1	3	,	,	PUNCT
faba-218	1	4	accounting	accounting	NOUN
faba-218	1	5	and	and	CCONJ
faba-218	1	6	business	business	NOUN
faba-218	1	7	analysis	analysis	NOUN
faba-218	1	8	volume	volume	NOUN
faba-218	1	9	6	6	NUM
faba-218	1	10	issue	issue	NOUN
faba-218	1	11	2	2	NUM
faba-218	1	12	,	,	PUNCT
faba-218	1	13	2024	2024	NUM
faba-218	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-218	1	15	issn	issn	VERB
faba-218	1	16	2603	2603	NUM
faba-218	1	17	-	-	SYM
faba-218	1	18	5324	5324	NUM
faba-218	1	19	doi	doi	NOUN
faba-218	1	20	:	:	PUNCT
faba-218	1	21	https://doi.org/10.37075/faba.2024.2.03	https://doi.org/10.37075/faba.2024.2.03	ADJ
faba-218	1	22	evaluating	evaluate	VERB
faba-218	1	23	the	the	DET
faba-218	1	24	reality	reality	NOUN
faba-218	1	25	and	and	CCONJ
faba-218	1	26	prospects	prospect	NOUN
faba-218	1	27	of	of	ADP
faba-218	1	28	ipsas	ipsas	ADJ
faba-218	1	29	implementation	implementation	NOUN
faba-218	1	30	in	in	ADP
faba-218	1	31	algeria	algeria	PROPN
faba-218	1	32	widad	widad	PROPN
faba-218	1	33	benzine	benzine	PROPN
faba-218	1	34	department	department	PROPN
faba-218	1	35	of	of	ADP
faba-218	1	36	finance	finance	NOUN
faba-218	1	37	and	and	CCONJ
faba-218	1	38	accounting	accounting	NOUN
faba-218	1	39	,	,	PUNCT
faba-218	1	40	university	university	NOUN
faba-218	1	41	abdelhamid	abdelhamid	NOUN
faba-218	1	42	mehri	mehri	PROPN
faba-218	1	43	constantine2	constantine2	PROPN
faba-218	1	44	,	,	PUNCT
faba-218	1	45	constantine	constantine	PROPN
faba-218	1	46	,	,	PUNCT
faba-218	1	47	algeria	algeria	PROPN
faba-218	1	48	info	info	NOUN
faba-218	1	49	articles	article	NOUN
faba-218	1	50	abstract	abstract	ADJ
faba-218	1	51	history	history	NOUN
faba-218	1	52	article	article	NOUN
faba-218	1	53	:	:	PUNCT
faba-218	1	54	submitted	submit	VERB
faba-218	1	55	4	4	NUM
faba-218	1	56	august	august	PROPN
faba-218	1	57	2024	2024	NUM
faba-218	1	58	revised	revise	VERB
faba-218	1	59	1	1	NUM
faba-218	1	60	november	november	PROPN
faba-218	1	61	2024	2024	NUM
faba-218	1	62	accepted	accept	VERB
faba-218	1	63	9	9	NUM
faba-218	1	64	november	november	PROPN
faba-218	1	65	2024	2024	NUM
faba-218	1	66	purpose	purpose	NOUN
faba-218	1	67	:	:	PUNCT
faba-218	1	68	this	this	DET
faba-218	1	69	study	study	NOUN
faba-218	1	70	aims	aim	VERB
faba-218	1	71	to	to	PART
faba-218	1	72	illuminate	illuminate	VERB
faba-218	1	73	the	the	DET
faba-218	1	74	current	current	ADJ
faba-218	1	75	state	state	NOUN
faba-218	1	76	of	of	ADP
faba-218	1	77	public	public	ADJ
faba-218	1	78	sector	sector	NOUN
faba-218	1	79	accounting	account	VERB
faba-218	1	80	in	in	ADP
faba-218	1	81	algeria	algeria	PROPN
faba-218	1	82	and	and	CCONJ
faba-218	1	83	explore	explore	VERB
faba-218	1	84	the	the	DET
faba-218	1	85	prospects	prospect	NOUN
faba-218	1	86	for	for	ADP
faba-218	1	87	transition	transition	NOUN
faba-218	1	88	to	to	ADP
faba-218	1	89	international	international	ADJ
faba-218	1	90	public	public	ADJ
faba-218	1	91	sector	sector	NOUN
faba-218	1	92	accounting	accounting	NOUN
faba-218	1	93	standards	standard	NOUN
faba-218	1	94	(	(	PUNCT
faba-218	1	95	ipsas	ipsa	NOUN
faba-218	1	96	)	)	PUNCT
faba-218	1	97	by	by	ADP
faba-218	1	98	investigating	investigate	VERB
faba-218	1	99	the	the	DET
faba-218	1	100	potential	potential	ADJ
faba-218	1	101	advantages	advantage	NOUN
faba-218	1	102	and	and	CCONJ
faba-218	1	103	challenges	challenge	NOUN
faba-218	1	104	as	as	ADP
faba-218	1	105	critical	critical	ADJ
faba-218	1	106	factors	factor	NOUN
faba-218	1	107	affecting	affect	VERB
faba-218	1	108	implementation	implementation	NOUN
faba-218	1	109	.	.	PUNCT
faba-218	2	1	design	design	NOUN
faba-218	2	2	/	/	SYM
faba-218	2	3	methodology	methodology	NOUN
faba-218	2	4	/	/	SYM
faba-218	2	5	approach	approach	NOUN
faba-218	2	6	:	:	PUNCT
faba-218	2	7	the	the	DET
faba-218	2	8	study	study	NOUN
faba-218	2	9	adopts	adopt	VERB
faba-218	2	10	quantitative	quantitative	ADJ
faba-218	2	11	approach	approach	NOUN
faba-218	2	12	.	.	PUNCT
faba-218	3	1	data	datum	NOUN
faba-218	3	2	were	be	AUX
faba-218	3	3	collected	collect	VERB
faba-218	3	4	through	through	ADP
faba-218	3	5	questionnaires	questionnaire	NOUN
faba-218	3	6	from	from	ADP
faba-218	3	7	a	a	DET
faba-218	3	8	sample	sample	NOUN
faba-218	3	9	of	of	ADP
faba-218	3	10	163	163	NUM
faba-218	3	11	participants	participant	NOUN
faba-218	3	12	working	work	VERB
faba-218	3	13	in	in	ADP
faba-218	3	14	the	the	DET
faba-218	3	15	financial	financial	ADJ
faba-218	3	16	and	and	CCONJ
faba-218	3	17	accounting	accounting	NOUN
faba-218	3	18	departments	department	NOUN
faba-218	3	19	of	of	ADP
faba-218	3	20	government	government	NOUN
faba-218	3	21	departments	department	NOUN
faba-218	3	22	across	across	ADP
faba-218	3	23	five	five	NUM
faba-218	3	24	provinces	province	NOUN
faba-218	3	25	in	in	ADP
faba-218	3	26	eastern	eastern	PROPN
faba-218	3	27	algeria	algeria	PROPN
faba-218	3	28	.	.	PUNCT
faba-218	4	1	plssem	plssem	PROPN
faba-218	4	2	was	be	AUX
faba-218	4	3	employed	employ	VERB
faba-218	4	4	to	to	PART
faba-218	4	5	analyze	analyze	VERB
faba-218	4	6	the	the	DET
faba-218	4	7	data	datum	NOUN
faba-218	4	8	and	and	CCONJ
faba-218	4	9	test	test	VERB
faba-218	4	10	the	the	DET
faba-218	4	11	proposed	propose	VERB
faba-218	4	12	model	model	NOUN
faba-218	4	13	.	.	PUNCT
faba-218	5	1	findings	finding	NOUN
faba-218	5	2	:	:	PUNCT
faba-218	5	3	the	the	DET
faba-218	5	4	study	study	NOUN
faba-218	5	5	revealed	reveal	VERB
faba-218	5	6	that	that	SCONJ
faba-218	5	7	international	international	ADJ
faba-218	5	8	harmonization	harmonization	NOUN
faba-218	5	9	,	,	PUNCT
faba-218	5	10	structural	structural	ADJ
faba-218	5	11	and	and	CCONJ
faba-218	5	12	organizational	organizational	ADJ
faba-218	5	13	transformation	transformation	NOUN
faba-218	5	14	,	,	PUNCT
faba-218	5	15	and	and	CCONJ
faba-218	5	16	skills	skill	NOUN
faba-218	5	17	significantly	significantly	ADV
faba-218	5	18	impacted	impact	VERB
faba-218	5	19	ipsas	ipsas	ADJ
faba-218	5	20	implementation	implementation	NOUN
faba-218	5	21	in	in	ADP
faba-218	5	22	algeria	algeria	PROPN
faba-218	5	23	.	.	PUNCT
faba-218	6	1	however	however	ADV
faba-218	6	2	,	,	PUNCT
faba-218	6	3	the	the	DET
faba-218	6	4	findings	finding	NOUN
faba-218	6	5	showed	show	VERB
faba-218	6	6	that	that	SCONJ
faba-218	6	7	the	the	DET
faba-218	6	8	effect	effect	NOUN
faba-218	6	9	of	of	ADP
faba-218	6	10	the	the	DET
faba-218	6	11	accrual	accrual	ADJ
faba-218	6	12	basis	basis	NOUN
faba-218	6	13	poses	pose	VERB
faba-218	6	14	a	a	DET
faba-218	6	15	challenge	challenge	NOUN
faba-218	6	16	due	due	ADP
faba-218	6	17	to	to	ADP
faba-218	6	18	a	a	DET
faba-218	6	19	skills	skill	NOUN
faba-218	6	20	gap	gap	NOUN
faba-218	6	21	.	.	PUNCT
faba-218	7	1	practical	practical	ADJ
faba-218	7	2	implications	implication	NOUN
faba-218	7	3	:	:	PUNCT
faba-218	7	4	this	this	DET
faba-218	7	5	study	study	NOUN
faba-218	7	6	provides	provide	VERB
faba-218	7	7	important	important	ADJ
faba-218	7	8	insights	insight	NOUN
faba-218	7	9	for	for	ADP
faba-218	7	10	officials	official	NOUN
faba-218	7	11	,	,	PUNCT
faba-218	7	12	highlighting	highlight	VERB
faba-218	7	13	the	the	DET
faba-218	7	14	need	need	NOUN
faba-218	7	15	to	to	PART
faba-218	7	16	strengthen	strengthen	VERB
faba-218	7	17	the	the	DET
faba-218	7	18	regulatory	regulatory	ADJ
faba-218	7	19	and	and	CCONJ
faba-218	7	20	legal	legal	ADJ
faba-218	7	21	framework	framework	NOUN
faba-218	7	22	for	for	ADP
faba-218	7	23	government	government	NOUN
faba-218	7	24	accounting	accounting	NOUN
faba-218	7	25	,	,	PUNCT
faba-218	7	26	develop	develop	VERB
faba-218	7	27	employee	employee	NOUN
faba-218	7	28	skills	skill	NOUN
faba-218	7	29	through	through	ADP
faba-218	7	30	comprehensive	comprehensive	ADJ
faba-218	7	31	training	training	NOUN
faba-218	7	32	programs	program	NOUN
faba-218	7	33	,	,	PUNCT
faba-218	7	34	and	and	CCONJ
faba-218	7	35	adopt	adopt	VERB
faba-218	7	36	a	a	DET
faba-218	7	37	gradual	gradual	ADJ
faba-218	7	38	implementation	implementation	NOUN
faba-218	7	39	to	to	PART
faba-218	7	40	ensure	ensure	VERB
faba-218	7	41	a	a	DET
faba-218	7	42	smooth	smooth	ADJ
faba-218	7	43	and	and	CCONJ
faba-218	7	44	successful	successful	ADJ
faba-218	7	45	transition	transition	NOUN
faba-218	7	46	to	to	ADP
faba-218	7	47	ipsas	ipsa	NOUN
faba-218	7	48	.	.	PUNCT
faba-218	8	1	originality	originality	NOUN
faba-218	8	2	/	/	SYM
faba-218	8	3	value	value	NOUN
faba-218	8	4	:	:	PUNCT
faba-218	8	5	this	this	DET
faba-218	8	6	study	study	NOUN
faba-218	8	7	provides	provide	VERB
faba-218	8	8	an	an	DET
faba-218	8	9	original	original	ADJ
faba-218	8	10	and	and	CCONJ
faba-218	8	11	timely	timely	ADJ
faba-218	8	12	contribution	contribution	NOUN
faba-218	8	13	to	to	ADP
faba-218	8	14	understanding	understand	VERB
faba-218	8	15	the	the	DET
faba-218	8	16	factors	factor	NOUN
faba-218	8	17	driving	drive	VERB
faba-218	8	18	the	the	DET
faba-218	8	19	successful	successful	ADJ
faba-218	8	20	implementation	implementation	NOUN
faba-218	8	21	of	of	ADP
faba-218	8	22	ipsas	ipsa	NOUN
faba-218	8	23	in	in	ADP
faba-218	8	24	algeria	algeria	PROPN
faba-218	8	25	.	.	PUNCT
faba-218	9	1	by	by	ADP
faba-218	9	2	analyzing	analyze	VERB
faba-218	9	3	the	the	DET
faba-218	9	4	potential	potential	ADJ
faba-218	9	5	advantages	advantage	NOUN
faba-218	9	6	and	and	CCONJ
faba-218	9	7	challenges	challenge	NOUN
faba-218	9	8	,	,	PUNCT
faba-218	9	9	this	this	DET
faba-218	9	10	study	study	NOUN
faba-218	9	11	provides	provide	VERB
faba-218	9	12	valuable	valuable	ADJ
faba-218	9	13	practical	practical	ADJ
faba-218	9	14	,	,	PUNCT
faba-218	9	15	context	context	NOUN
faba-218	9	16	-	-	PUNCT
faba-218	9	17	specific	specific	ADJ
faba-218	9	18	insights	insight	NOUN
faba-218	9	19	for	for	ADP
faba-218	9	20	officials	official	NOUN
faba-218	9	21	and	and	CCONJ
faba-218	9	22	contributes	contribute	VERB
faba-218	9	23	to	to	ADP
faba-218	9	24	understanding	understand	VERB
faba-218	9	25	the	the	DET
faba-218	9	26	path	path	NOUN
faba-218	9	27	of	of	ADP
faba-218	9	28	international	international	ADJ
faba-218	9	29	accounting	accounting	NOUN
faba-218	9	30	reforms	reform	NOUN
faba-218	9	31	.	.	PUNCT
faba-218	10	1	paper	paper	NOUN
faba-218	10	2	type	type	NOUN
faba-218	10	3	:	:	PUNCT
faba-218	10	4	research	research	NOUN
faba-218	10	5	paper	paper	NOUN
faba-218	10	6	keywords	keyword	NOUN
faba-218	10	7	:	:	PUNCT
faba-218	10	8	ipsas	ipsas	ADJ
faba-218	10	9	implementation	implementation	NOUN
faba-218	10	10	,	,	PUNCT
faba-218	10	11	accrual	accrual	ADJ
faba-218	10	12	basis	basis	NOUN
faba-218	10	13	,	,	PUNCT
faba-218	10	14	governmental	governmental	ADJ
faba-218	10	15	accounting	accounting	NOUN
faba-218	10	16	reforms	reform	NOUN
faba-218	10	17	,	,	PUNCT
faba-218	10	18	algeria	algeria	PROPN
faba-218	10	19	jel	jel	PROPN
faba-218	10	20	:	:	PUNCT
faba-218	10	21	m41	m41	NUM
faba-218	10	22	,	,	PUNCT
faba-218	10	23	g38	g38	NOUN
faba-218	10	24	,	,	PUNCT
faba-218	10	25	h83	h83	PROPN
faba-218	10	26	.	.	PUNCT
faba-218	11	1	*	*	PUNCT
faba-218	11	2	address	address	NOUN
faba-218	11	3	correspondence	correspondence	NOUN
faba-218	11	4	:	:	PUNCT
faba-218	12	1	e	e	X
faba-218	12	2	-	-	NOUN
faba-218	12	3	mail	mail	NOUN
faba-218	12	4	:	:	PUNCT
faba-218	12	5	widad.benzine@univ-constantine2.dz	widad.benzine@univ-constantine2.dz	NOUN
faba-218	12	6	http://faba.bg/	http://faba.bg/	PROPN
faba-218	12	7	https://doi.org/10.37075/faba.2024.2.03	https://doi.org/10.37075/faba.2024.2.03	ADJ
faba-218	12	8	mailto:widad.benzine@univ-constantine2.dz	mailto:widad.benzine@univ-constantine2.dz	PROPN
faba-218	12	9	https://orcid.org/0000-0002-8164-382x	https://orcid.org/0000-0002-8164-382x	PROPN
faba-218	12	10	widad	widad	PROPN
faba-218	12	11	benzine	benzine	NOUN
faba-218	12	12	/	/	SYM
faba-218	12	13	finance	finance	NOUN
faba-218	12	14	,	,	PUNCT
faba-218	12	15	accounting	accounting	NOUN
faba-218	12	16	and	and	CCONJ
faba-218	12	17	business	business	NOUN
faba-218	12	18	analysis	analysis	NOUN
faba-218	12	19	,	,	PUNCT
faba-218	12	20	volume	volume	NOUN
faba-218	12	21	6	6	NUM
faba-218	12	22	,	,	PUNCT
faba-218	12	23	issue	issue	NOUN
faba-218	12	24	2	2	NUM
faba-218	12	25	,	,	PUNCT
faba-218	12	26	2024	2024	NUM
faba-218	12	27	121	121	NUM
faba-218	12	28	introduction	introduction	NOUN
faba-218	12	29	in	in	ADP
faba-218	12	30	recent	recent	ADJ
faba-218	12	31	years	year	NOUN
faba-218	12	32	,	,	PUNCT
faba-218	12	33	many	many	ADJ
faba-218	12	34	countries	country	NOUN
faba-218	12	35	have	have	AUX
faba-218	12	36	increasingly	increasingly	ADV
faba-218	12	37	adopted	adopt	VERB
faba-218	12	38	international	international	ADJ
faba-218	12	39	public	public	ADJ
faba-218	12	40	sector	sector	NOUN
faba-218	12	41	accounting	accounting	NOUN
faba-218	12	42	standards	standard	NOUN
faba-218	12	43	(	(	PUNCT
faba-218	12	44	ipsas	ipsa	NOUN
faba-218	12	45	)	)	PUNCT
faba-218	12	46	,	,	PUNCT
faba-218	12	47	viewing	view	VERB
faba-218	12	48	this	this	DET
faba-218	12	49	transformation	transformation	NOUN
faba-218	12	50	not	not	PART
faba-218	12	51	only	only	ADV
faba-218	12	52	as	as	ADP
faba-218	12	53	an	an	DET
faba-218	12	54	accounting	accounting	NOUN
faba-218	12	55	practice	practice	NOUN
faba-218	12	56	but	but	CCONJ
faba-218	12	57	also	also	ADV
faba-218	12	58	as	as	ADP
faba-218	12	59	a	a	DET
faba-218	12	60	strategic	strategic	ADJ
faba-218	12	61	policy	policy	NOUN
faba-218	12	62	that	that	PRON
faba-218	12	63	significantly	significantly	ADV
faba-218	12	64	affecting	affect	VERB
faba-218	12	65	government	government	NOUN
faba-218	12	66	performance	performance	NOUN
faba-218	12	67	.	.	PUNCT
faba-218	13	1	international	international	ADJ
faba-218	13	2	organizations	organization	NOUN
faba-218	13	3	advocate	advocate	VERB
faba-218	13	4	the	the	DET
faba-218	13	5	application	application	NOUN
faba-218	13	6	of	of	ADP
faba-218	13	7	these	these	DET
faba-218	13	8	standards	standard	NOUN
faba-218	13	9	because	because	SCONJ
faba-218	13	10	they	they	PRON
faba-218	13	11	enhance	enhance	VERB
faba-218	13	12	public	public	ADJ
faba-218	13	13	sector	sector	NOUN
faba-218	13	14	reporting	reporting	NOUN
faba-218	13	15	,	,	PUNCT
faba-218	13	16	improve	improve	VERB
faba-218	13	17	financial	financial	ADJ
faba-218	13	18	management	management	NOUN
faba-218	13	19	,	,	PUNCT
faba-218	13	20	and	and	CCONJ
faba-218	13	21	increase	increase	VERB
faba-218	13	22	government	government	NOUN
faba-218	13	23	professionalism	professionalism	NOUN
faba-218	13	24	(	(	PUNCT
faba-218	13	25	polzer	polzer	NOUN
faba-218	13	26	et	et	PROPN
faba-218	13	27	al	al	PROPN
faba-218	13	28	.	.	PROPN
faba-218	13	29	2021	2021	NUM
faba-218	13	30	;	;	PUNCT
faba-218	13	31	al	al	PROPN
faba-218	13	32	-	-	PUNCT
faba-218	13	33	kharabsheh	kharabsheh	PROPN
faba-218	13	34	2021	2021	NUM
faba-218	13	35	)	)	PUNCT
faba-218	13	36	.	.	PUNCT
faba-218	14	1	ipsas	ipsa	NOUN
faba-218	14	2	adoption	adoption	NOUN
faba-218	14	3	is	be	AUX
faba-218	14	4	entirely	entirely	ADV
faba-218	14	5	voluntary	voluntary	ADJ
faba-218	14	6	,	,	PUNCT
faba-218	14	7	with	with	SCONJ
faba-218	14	8	some	some	DET
faba-218	14	9	countries	country	NOUN
faba-218	14	10	fully	fully	ADV
faba-218	14	11	adopt	adopt	VERB
faba-218	14	12	the	the	DET
faba-218	14	13	standards	standard	NOUN
faba-218	14	14	,	,	PUNCT
faba-218	14	15	while	while	SCONJ
faba-218	14	16	others	other	NOUN
faba-218	14	17	adapted	adapt	VERB
faba-218	14	18	them	they	PRON
faba-218	14	19	to	to	ADP
faba-218	14	20	their	their	PRON
faba-218	14	21	context	context	NOUN
faba-218	14	22	(	(	PUNCT
faba-218	14	23	amiri	amiri	PROPN
faba-218	14	24	and	and	CCONJ
faba-218	14	25	hamza	hamza	PROPN
faba-218	14	26	2020	2020	NUM
faba-218	14	27	;	;	PUNCT
faba-218	14	28	christiaens	christiaens	PROPN
faba-218	14	29	et	et	PROPN
faba-218	14	30	al	al	PROPN
faba-218	14	31	.	.	PROPN
faba-218	14	32	2010	2010	NUM
faba-218	14	33	)	)	PUNCT
faba-218	14	34	.	.	PUNCT
faba-218	15	1	accrual	accrual	ADJ
faba-218	15	2	accounting	accounting	NOUN
faba-218	15	3	has	have	AUX
faba-218	15	4	emerged	emerge	VERB
faba-218	15	5	as	as	ADP
faba-218	15	6	a	a	DET
faba-218	15	7	pivotal	pivotal	ADJ
faba-218	15	8	element	element	NOUN
faba-218	15	9	in	in	ADP
faba-218	15	10	public	public	ADJ
faba-218	15	11	sector	sector	NOUN
faba-218	15	12	reforms	reform	NOUN
faba-218	15	13	,	,	PUNCT
faba-218	15	14	primarily	primarily	ADV
faba-218	15	15	led	lead	VERB
faba-218	15	16	by	by	ADP
faba-218	15	17	developed	develop	VERB
faba-218	15	18	countries	country	NOUN
faba-218	15	19	,	,	PUNCT
faba-218	15	20	underscoring	underscore	VERB
faba-218	15	21	its	its	PRON
faba-218	15	22	role	role	NOUN
faba-218	15	23	in	in	ADP
faba-218	15	24	enhancing	enhance	VERB
faba-218	15	25	transparency	transparency	NOUN
faba-218	15	26	and	and	CCONJ
faba-218	15	27	accountability	accountability	NOUN
faba-218	15	28	(	(	PUNCT
faba-218	15	29	jones	jones	NOUN
faba-218	15	30	and	and	CCONJ
faba-218	15	31	pendlebury	pendlebury	NOUN
faba-218	15	32	2010	2010	NUM
faba-218	15	33	)	)	PUNCT
faba-218	15	34	.	.	PUNCT
faba-218	16	1	developing	develop	VERB
faba-218	16	2	countries	country	NOUN
faba-218	16	3	have	have	AUX
faba-218	16	4	also	also	ADV
faba-218	16	5	increased	increase	VERB
faba-218	16	6	their	their	PRON
faba-218	16	7	interest	interest	NOUN
faba-218	16	8	in	in	ADP
faba-218	16	9	transitioning	transition	VERB
faba-218	16	10	from	from	ADP
faba-218	16	11	cash	cash	NOUN
faba-218	16	12	accounting	accounting	NOUN
faba-218	16	13	to	to	ADP
faba-218	16	14	the	the	DET
faba-218	16	15	accrual	accrual	ADJ
faba-218	16	16	basis	basis	NOUN
faba-218	16	17	of	of	ADP
faba-218	16	18	accounting	account	VERB
faba-218	16	19	to	to	PART
faba-218	16	20	enhance	enhance	VERB
faba-218	16	21	the	the	DET
faba-218	16	22	credibility	credibility	NOUN
faba-218	16	23	of	of	ADP
faba-218	16	24	financial	financial	ADJ
faba-218	16	25	information	information	NOUN
faba-218	16	26	and	and	CCONJ
faba-218	16	27	improve	improve	VERB
faba-218	16	28	governance	governance	NOUN
faba-218	16	29	(	(	PUNCT
faba-218	16	30	tawiah	tawiah	NOUN
faba-218	16	31	2023	2023	NUM
faba-218	16	32	;	;	PUNCT
faba-218	16	33	alshujairi	alshujairi	NOUN
faba-218	16	34	2024	2024	NUM
faba-218	16	35	;	;	PUNCT
faba-218	16	36	miraj	miraj	PROPN
faba-218	16	37	and	and	CCONJ
faba-218	16	38	wang	wang	PROPN
faba-218	16	39	2019	2019	NUM
faba-218	16	40	)	)	PUNCT
faba-218	16	41	.	.	PUNCT
faba-218	17	1	similarly	similarly	ADV
faba-218	17	2	,	,	PUNCT
faba-218	17	3	algeria	algeria	PROPN
faba-218	17	4	has	have	AUX
faba-218	17	5	taken	take	VERB
faba-218	17	6	a	a	DET
faba-218	17	7	decisive	decisive	ADJ
faba-218	17	8	step	step	NOUN
faba-218	17	9	towards	towards	ADP
faba-218	17	10	reforming	reform	VERB
faba-218	17	11	its	its	PRON
faba-218	17	12	public	public	ADJ
faba-218	17	13	sector	sector	NOUN
faba-218	17	14	accounting	accounting	NOUN
faba-218	17	15	framework	framework	NOUN
faba-218	17	16	through	through	ADP
faba-218	17	17	two	two	NUM
faba-218	17	18	main	main	ADJ
faba-218	17	19	pillars	pillar	NOUN
faba-218	17	20	:	:	PUNCT
faba-218	17	21	enhancing	enhance	VERB
faba-218	17	22	budget	budget	NOUN
faba-218	17	23	transparency	transparency	NOUN
faba-218	17	24	and	and	CCONJ
faba-218	17	25	improving	improve	VERB
faba-218	17	26	public	public	ADJ
faba-218	17	27	administration	administration	NOUN
faba-218	17	28	performance	performance	NOUN
faba-218	17	29	(	(	PUNCT
faba-218	17	30	cheurfa	cheurfa	NOUN
faba-218	17	31	2022	2022	NUM
faba-218	17	32	)	)	PUNCT
faba-218	17	33	.	.	PUNCT
faba-218	18	1	the	the	DET
faba-218	18	2	aim	aim	NOUN
faba-218	18	3	is	be	AUX
faba-218	18	4	to	to	PART
faba-218	18	5	adopt	adopt	VERB
faba-218	18	6	ipsas	ipsa	NOUN
faba-218	18	7	,	,	PUNCT
faba-218	18	8	which	which	PRON
faba-218	18	9	are	be	AUX
faba-218	18	10	expected	expect	VERB
faba-218	18	11	to	to	ADP
faba-218	18	12	making	make	VERB
faba-218	18	13	better	well	ADJ
faba-218	18	14	decisions	decision	NOUN
faba-218	18	15	,	,	PUNCT
faba-218	18	16	allocating	allocate	VERB
faba-218	18	17	resources	resource	NOUN
faba-218	18	18	,	,	PUNCT
faba-218	18	19	reducing	reduce	VERB
faba-218	18	20	corruption	corruption	NOUN
faba-218	18	21	,	,	PUNCT
faba-218	18	22	and	and	CCONJ
faba-218	18	23	increasing	increase	VERB
faba-218	18	24	coordination	coordination	NOUN
faba-218	18	25	among	among	ADP
faba-218	18	26	various	various	ADJ
faba-218	18	27	stakeholders	stakeholder	NOUN
faba-218	18	28	(	(	PUNCT
faba-218	18	29	boumediene	boumediene	NOUN
faba-218	18	30	and	and	CCONJ
faba-218	18	31	benramdane	benramdane	NOUN
faba-218	18	32	2024	2024	NUM
faba-218	18	33	)	)	PUNCT
faba-218	18	34	.	.	PUNCT
faba-218	19	1	however	however	ADV
faba-218	19	2	,	,	PUNCT
faba-218	19	3	this	this	DET
faba-218	19	4	transformation	transformation	NOUN
faba-218	19	5	faces	face	VERB
faba-218	19	6	challenges	challenge	NOUN
faba-218	19	7	due	due	ADJ
faba-218	19	8	to	to	ADP
faba-218	19	9	algeria	algeria	PROPN
faba-218	19	10	's	's	PART
faba-218	19	11	specific	specific	ADJ
faba-218	19	12	economic	economic	ADJ
faba-218	19	13	and	and	CCONJ
faba-218	19	14	political	political	ADJ
faba-218	19	15	context	context	NOUN
faba-218	19	16	,	,	PUNCT
faba-218	19	17	characterized	characterize	VERB
faba-218	19	18	by	by	ADP
faba-218	19	19	using	use	VERB
faba-218	19	20	laws	law	NOUN
faba-218	19	21	inspired	inspire	VERB
faba-218	19	22	by	by	ADP
faba-218	19	23	french	french	ADJ
faba-218	19	24	regulations	regulation	NOUN
faba-218	19	25	since	since	SCONJ
faba-218	19	26	independence	independence	NOUN
faba-218	19	27	.	.	PUNCT
faba-218	20	1	this	this	DET
faba-218	20	2	places	place	NOUN
faba-218	20	3	algeria	algeria	PROPN
faba-218	20	4	in	in	ADP
faba-218	20	5	a	a	DET
faba-218	20	6	transitional	transitional	ADJ
faba-218	20	7	phase	phase	NOUN
faba-218	20	8	that	that	PRON
faba-218	20	9	requires	require	VERB
faba-218	20	10	effective	effective	ADJ
faba-218	20	11	management	management	NOUN
faba-218	20	12	of	of	ADP
faba-218	20	13	change	change	NOUN
faba-218	20	14	.	.	PUNCT
faba-218	21	1	the	the	DET
faba-218	21	2	implementation	implementation	NOUN
faba-218	21	3	of	of	ADP
faba-218	21	4	ipsas	ipsa	NOUN
faba-218	21	5	is	be	AUX
faba-218	21	6	a	a	DET
faba-218	21	7	relatively	relatively	ADV
faba-218	21	8	recent	recent	ADJ
faba-218	21	9	topic	topic	NOUN
faba-218	21	10	in	in	ADP
faba-218	21	11	algeria	algeria	PROPN
faba-218	21	12	,	,	PUNCT
faba-218	21	13	and	and	CCONJ
faba-218	21	14	studies	study	NOUN
faba-218	21	15	have	have	AUX
faba-218	21	16	begun	begin	VERB
faba-218	21	17	to	to	PART
faba-218	21	18	explore	explore	VERB
faba-218	21	19	this	this	DET
faba-218	21	20	new	new	ADJ
faba-218	21	21	path	path	NOUN
faba-218	21	22	.	.	PUNCT
faba-218	22	1	bouabbana	bouabbana	NOUN
faba-218	22	2	(	(	PUNCT
faba-218	22	3	2020	2020	NUM
faba-218	22	4	)	)	PUNCT
faba-218	22	5	revealed	reveal	VERB
faba-218	22	6	that	that	SCONJ
faba-218	22	7	the	the	DET
faba-218	22	8	project	project	NOUN
faba-218	22	9	to	to	PART
faba-218	22	10	modernize	modernize	VERB
faba-218	22	11	public	public	ADJ
faba-218	22	12	accounting	accounting	NOUN
faba-218	22	13	will	will	AUX
faba-218	22	14	achieve	achieve	VERB
faba-218	22	15	many	many	ADJ
faba-218	22	16	economic	economic	ADJ
faba-218	22	17	benefits	benefit	NOUN
faba-218	22	18	,	,	PUNCT
faba-218	22	19	but	but	CCONJ
faba-218	22	20	the	the	DET
faba-218	22	21	pace	pace	NOUN
faba-218	22	22	of	of	ADP
faba-218	22	23	reforms	reform	NOUN
faba-218	22	24	is	be	AUX
faba-218	22	25	slow	slow	ADJ
faba-218	22	26	due	due	ADP
faba-218	22	27	to	to	ADP
faba-218	22	28	the	the	DET
faba-218	22	29	lack	lack	NOUN
faba-218	22	30	of	of	ADP
faba-218	22	31	readiness	readiness	NOUN
faba-218	22	32	in	in	ADP
faba-218	22	33	the	the	DET
faba-218	22	34	algerian	algerian	ADJ
faba-218	22	35	environment	environment	NOUN
faba-218	22	36	.	.	PUNCT
faba-218	23	1	acha	acha	PROPN
faba-218	23	2	and	and	CCONJ
faba-218	23	3	ghouini	ghouini	PROPN
faba-218	23	4	(	(	PUNCT
faba-218	23	5	2020	2020	NUM
faba-218	23	6	)	)	PUNCT
faba-218	23	7	noted	note	VERB
faba-218	23	8	that	that	SCONJ
faba-218	23	9	the	the	DET
faba-218	23	10	cash	cash	NOUN
faba-218	23	11	accounting	accounting	NOUN
faba-218	23	12	method	method	NOUN
faba-218	23	13	used	use	VERB
faba-218	23	14	is	be	AUX
faba-218	23	15	not	not	PART
faba-218	23	16	suitable	suitable	ADJ
faba-218	23	17	for	for	ADP
faba-218	23	18	modern	modern	ADJ
faba-218	23	19	public	public	ADJ
faba-218	23	20	finance	finance	NOUN
faba-218	23	21	management	management	NOUN
faba-218	23	22	practices	practice	NOUN
faba-218	23	23	and	and	CCONJ
faba-218	23	24	concluded	conclude	VERB
faba-218	23	25	that	that	SCONJ
faba-218	23	26	algeria	algeria	PROPN
faba-218	23	27	faces	face	VERB
faba-218	23	28	challenges	challenge	NOUN
faba-218	23	29	,	,	PUNCT
faba-218	23	30	such	such	ADJ
faba-218	23	31	as	as	ADP
faba-218	23	32	poor	poor	ADJ
faba-218	23	33	training	training	NOUN
faba-218	23	34	and	and	CCONJ
faba-218	23	35	a	a	DET
faba-218	23	36	legal	legal	ADJ
faba-218	23	37	and	and	CCONJ
faba-218	23	38	technical	technical	ADJ
faba-218	23	39	gap	gap	NOUN
faba-218	23	40	in	in	ADP
faba-218	23	41	the	the	DET
faba-218	23	42	public	public	ADJ
faba-218	23	43	accounting	accounting	NOUN
faba-218	23	44	system	system	NOUN
faba-218	23	45	,	,	PUNCT
faba-218	23	46	impeding	impede	VERB
faba-218	23	47	the	the	DET
faba-218	23	48	ipsas	ipsas	PROPN
faba-218	23	49	application	application	NOUN
faba-218	23	50	.	.	PUNCT
faba-218	24	1	khechaimia	khechaimia	PROPN
faba-218	24	2	(	(	PUNCT
faba-218	24	3	2022	2022	NUM
faba-218	24	4	)	)	PUNCT
faba-218	24	5	and	and	CCONJ
faba-218	24	6	boudjellal	boudjellal	NOUN
faba-218	24	7	(	(	PUNCT
faba-218	24	8	2024	2024	NUM
faba-218	24	9	)	)	PUNCT
faba-218	24	10	indicated	indicate	VERB
faba-218	24	11	that	that	SCONJ
faba-218	24	12	these	these	DET
faba-218	24	13	reforms	reform	NOUN
faba-218	24	14	are	be	AUX
faba-218	24	15	part	part	NOUN
faba-218	24	16	of	of	ADP
faba-218	24	17	a	a	DET
faba-218	24	18	new	new	ADJ
faba-218	24	19	governance	governance	NOUN
faba-218	24	20	approach	approach	NOUN
faba-218	24	21	in	in	ADP
faba-218	24	22	the	the	DET
faba-218	24	23	public	public	ADJ
faba-218	24	24	sector	sector	NOUN
faba-218	24	25	,	,	PUNCT
faba-218	24	26	progressing	progress	VERB
faba-218	24	27	towards	towards	ADP
faba-218	24	28	adopting	adopt	VERB
faba-218	24	29	ipsas	ipsa	NOUN
faba-218	24	30	,	,	PUNCT
faba-218	24	31	where	where	SCONJ
faba-218	24	32	the	the	DET
faba-218	24	33	success	success	NOUN
faba-218	24	34	or	or	CCONJ
faba-218	24	35	failure	failure	NOUN
faba-218	24	36	of	of	ADP
faba-218	24	37	this	this	DET
faba-218	24	38	process	process	NOUN
faba-218	24	39	is	be	AUX
faba-218	24	40	linked	link	VERB
faba-218	24	41	to	to	ADP
faba-218	24	42	effective	effective	ADJ
faba-218	24	43	change	change	NOUN
faba-218	24	44	management	management	NOUN
faba-218	24	45	measures	measure	NOUN
faba-218	24	46	.	.	PUNCT
faba-218	25	1	bey	bey	PROPN
faba-218	25	2	(	(	PUNCT
faba-218	25	3	2022	2022	NUM
faba-218	25	4	)	)	PUNCT
faba-218	25	5	asserts	assert	VERB
faba-218	25	6	that	that	SCONJ
faba-218	25	7	the	the	DET
faba-218	25	8	significant	significant	ADJ
faba-218	25	9	challenge	challenge	NOUN
faba-218	25	10	to	to	ADP
faba-218	25	11	the	the	DET
faba-218	25	12	success	success	NOUN
faba-218	25	13	of	of	ADP
faba-218	25	14	this	this	DET
faba-218	25	15	transformation	transformation	NOUN
faba-218	25	16	hinges	hinge	NOUN
faba-218	25	17	on	on	ADP
faba-218	25	18	algeria	algeria	PROPN
faba-218	25	19	's	's	PART
faba-218	25	20	capacity	capacity	NOUN
faba-218	25	21	to	to	PART
faba-218	25	22	integrate	integrate	VERB
faba-218	25	23	into	into	ADP
faba-218	25	24	the	the	DET
faba-218	25	25	international	international	ADJ
faba-218	25	26	environment	environment	NOUN
faba-218	25	27	.	.	PUNCT
faba-218	26	1	these	these	DET
faba-218	26	2	studies	study	NOUN
faba-218	26	3	have	have	AUX
faba-218	26	4	provided	provide	VERB
faba-218	26	5	important	important	ADJ
faba-218	26	6	insights	insight	NOUN
faba-218	26	7	.	.	PUNCT
faba-218	27	1	however	however	ADV
faba-218	27	2	,	,	PUNCT
faba-218	27	3	the	the	DET
faba-218	27	4	current	current	ADJ
faba-218	27	5	state	state	NOUN
faba-218	27	6	of	of	ADP
faba-218	27	7	the	the	DET
faba-218	27	8	public	public	ADJ
faba-218	27	9	sector	sector	NOUN
faba-218	27	10	remains	remain	VERB
faba-218	27	11	interesting	interesting	ADJ
faba-218	27	12	and	and	CCONJ
faba-218	27	13	deserves	deserve	VERB
faba-218	27	14	further	further	ADJ
faba-218	27	15	research	research	NOUN
faba-218	27	16	.	.	PUNCT
faba-218	28	1	rather	rather	ADV
faba-218	28	2	than	than	ADP
faba-218	28	3	analyzing	analyze	VERB
faba-218	28	4	new	new	ADJ
faba-218	28	5	laws	law	NOUN
faba-218	28	6	or	or	CCONJ
faba-218	28	7	soliciting	solicit	VERB
faba-218	28	8	general	general	ADJ
faba-218	28	9	opinions	opinion	NOUN
faba-218	28	10	,	,	PUNCT
faba-218	28	11	this	this	DET
faba-218	28	12	study	study	NOUN
faba-218	28	13	aims	aim	VERB
faba-218	28	14	to	to	PART
faba-218	28	15	illuminate	illuminate	VERB
faba-218	28	16	the	the	DET
faba-218	28	17	current	current	ADJ
faba-218	28	18	landscape	landscape	NOUN
faba-218	28	19	of	of	ADP
faba-218	28	20	public	public	ADJ
faba-218	28	21	sector	sector	NOUN
faba-218	28	22	accounting	account	VERB
faba-218	28	23	and	and	CCONJ
faba-218	28	24	explore	explore	VERB
faba-218	28	25	the	the	DET
faba-218	28	26	prospects	prospect	NOUN
faba-218	28	27	for	for	ADP
faba-218	28	28	algeria	algeria	PROPN
faba-218	28	29	’s	’s	PART
faba-218	28	30	transition	transition	NOUN
faba-218	28	31	to	to	ADP
faba-218	28	32	ipsas	ipsa	NOUN
faba-218	28	33	by	by	ADP
faba-218	28	34	evaluating	evaluate	VERB
faba-218	28	35	critical	critical	ADJ
faba-218	28	36	factors	factor	NOUN
faba-218	28	37	affecting	affect	VERB
faba-218	28	38	implementation	implementation	NOUN
faba-218	28	39	,	,	PUNCT
faba-218	28	40	categorized	categorize	VERB
faba-218	28	41	as	as	ADP
faba-218	28	42	advantages	advantage	NOUN
faba-218	28	43	that	that	PRON
faba-218	28	44	facilitate	facilitate	VERB
faba-218	28	45	and	and	CCONJ
faba-218	28	46	challenges	challenge	NOUN
faba-218	28	47	that	that	PRON
faba-218	28	48	hinder	hinder	VERB
faba-218	28	49	the	the	DET
faba-218	28	50	process	process	NOUN
faba-218	28	51	.	.	PUNCT
faba-218	29	1	this	this	DET
faba-218	29	2	research	research	NOUN
faba-218	29	3	employs	employ	VERB
faba-218	29	4	a	a	DET
faba-218	29	5	quantitative	quantitative	ADJ
faba-218	29	6	approach	approach	NOUN
faba-218	29	7	,	,	PUNCT
faba-218	29	8	utilizing	utilize	VERB
faba-218	29	9	a	a	DET
faba-218	29	10	survey	survey	NOUN
faba-218	29	11	of	of	ADP
faba-218	29	12	163	163	NUM
faba-218	29	13	public	public	ADJ
faba-218	29	14	sector	sector	NOUN
faba-218	29	15	employees	employee	NOUN
faba-218	29	16	in	in	ADP
faba-218	29	17	eastern	eastern	PROPN
faba-218	29	18	algeria	algeria	PROPN
faba-218	29	19	and	and	CCONJ
faba-218	29	20	analyzing	analyze	VERB
faba-218	29	21	the	the	DET
faba-218	29	22	data	datum	NOUN
faba-218	29	23	with	with	ADP
faba-218	29	24	pls	pls	NOUN
faba-218	29	25	-	-	PUNCT
faba-218	29	26	sem	sem	NOUN
faba-218	29	27	.	.	PUNCT
faba-218	30	1	the	the	DET
faba-218	30	2	paper	paper	NOUN
faba-218	30	3	contributes	contribute	VERB
faba-218	30	4	to	to	PART
faba-218	30	5	provide	provide	VERB
faba-218	30	6	a	a	DET
faba-218	30	7	comprehensive	comprehensive	ADJ
faba-218	30	8	understanding	understanding	NOUN
faba-218	30	9	of	of	ADP
faba-218	30	10	the	the	DET
faba-218	30	11	complexities	complexity	NOUN
faba-218	30	12	involved	involve	VERB
faba-218	30	13	in	in	ADP
faba-218	30	14	transitioning	transition	VERB
faba-218	30	15	to	to	ADP
faba-218	30	16	ipsas	ipsa	NOUN
faba-218	30	17	,	,	PUNCT
faba-218	30	18	which	which	PRON
faba-218	30	19	enriches	enrich	VERB
faba-218	30	20	international	international	ADJ
faba-218	30	21	literature	literature	NOUN
faba-218	30	22	and	and	CCONJ
faba-218	30	23	offers	offer	VERB
faba-218	30	24	valuable	valuable	ADJ
faba-218	30	25	insights	insight	NOUN
faba-218	30	26	for	for	ADP
faba-218	30	27	policymakers	policymaker	NOUN
faba-218	30	28	and	and	CCONJ
faba-218	30	29	managers	manager	NOUN
faba-218	30	30	.	.	PUNCT
faba-218	31	1	the	the	DET
faba-218	31	2	paper	paper	NOUN
faba-218	31	3	is	be	AUX
faba-218	31	4	structured	structure	VERB
faba-218	31	5	as	as	SCONJ
faba-218	31	6	follows	follow	VERB
faba-218	31	7	:	:	PUNCT
faba-218	31	8	section	section	NOUN
faba-218	31	9	1	1	NUM
faba-218	31	10	presents	present	VERB
faba-218	31	11	the	the	DET
faba-218	31	12	theoretical	theoretical	ADJ
faba-218	31	13	foundations	foundation	NOUN
faba-218	31	14	of	of	ADP
faba-218	31	15	ipsass	ipsass	NOUN
faba-218	31	16	,	,	PUNCT
faba-218	31	17	examines	examine	VERB
faba-218	31	18	the	the	DET
faba-218	31	19	current	current	ADJ
faba-218	31	20	status	status	NOUN
faba-218	31	21	of	of	ADP
faba-218	31	22	public	public	ADJ
faba-218	31	23	accounting	accounting	NOUN
faba-218	31	24	in	in	ADP
faba-218	31	25	algeria	algeria	PROPN
faba-218	31	26	,	,	PUNCT
faba-218	31	27	and	and	CCONJ
faba-218	31	28	provides	provide	VERB
faba-218	31	29	a	a	DET
faba-218	31	30	literature	literature	NOUN
faba-218	31	31	review	review	NOUN
faba-218	31	32	and	and	CCONJ
faba-218	31	33	the	the	DET
faba-218	31	34	factors	factor	NOUN
faba-218	31	35	affecting	affect	VERB
faba-218	31	36	ipsas	ipsa	NOUN
faba-218	31	37	implementation	implementation	NOUN
faba-218	31	38	.	.	PUNCT
faba-218	32	1	section	section	NOUN
faba-218	32	2	2	2	NUM
faba-218	32	3	outlines	outline	VERB
faba-218	32	4	the	the	DET
faba-218	32	5	research	research	NOUN
faba-218	32	6	methodology	methodology	NOUN
faba-218	32	7	and	and	CCONJ
faba-218	32	8	tools	tool	NOUN
faba-218	32	9	used	use	VERB
faba-218	32	10	.	.	PUNCT
faba-218	33	1	section	section	NOUN
faba-218	33	2	3	3	NUM
faba-218	33	3	presents	present	VERB
faba-218	33	4	the	the	DET
faba-218	33	5	results	result	NOUN
faba-218	33	6	and	and	CCONJ
faba-218	33	7	discussion	discussion	NOUN
faba-218	33	8	,	,	PUNCT
faba-218	33	9	while	while	SCONJ
faba-218	33	10	the	the	DET
faba-218	33	11	final	final	ADJ
faba-218	33	12	section	section	NOUN
faba-218	33	13	presents	present	NOUN
faba-218	33	14	conclusion	conclusion	NOUN
faba-218	33	15	,	,	PUNCT
faba-218	33	16	implications	implication	NOUN
faba-218	33	17	,	,	PUNCT
faba-218	33	18	and	and	CCONJ
faba-218	33	19	limitations	limitation	NOUN
faba-218	33	20	.	.	PUNCT
faba-218	34	1	literature	literature	NOUN
faba-218	34	2	review	review	PROPN
faba-218	34	3	and	and	CCONJ
faba-218	34	4	hypotheses	hypothese	VERB
faba-218	34	5	development	development	NOUN
faba-218	34	6	theoretical	theoretical	ADJ
faba-218	34	7	foundation	foundation	NOUN
faba-218	34	8	of	of	ADP
faba-218	34	9	ipsass	ipsass	VERB
faba-218	34	10	the	the	DET
faba-218	34	11	issuance	issuance	NOUN
faba-218	34	12	of	of	ADP
faba-218	34	13	ipsass	ipsass	NOUN
faba-218	34	14	traces	trace	NOUN
faba-218	34	15	back	back	ADV
faba-218	34	16	to	to	ADP
faba-218	34	17	the	the	DET
faba-218	34	18	public	public	ADJ
faba-218	34	19	sector	sector	NOUN
faba-218	34	20	committee	committee	PROPN
faba-218	34	21	(	(	PUNCT
faba-218	34	22	psc	psc	PROPN
faba-218	34	23	)	)	PUNCT
faba-218	34	24	of	of	ADP
faba-218	34	25	the	the	DET
faba-218	34	26	international	international	PROPN
faba-218	34	27	federation	federation	PROPN
faba-218	34	28	of	of	ADP
faba-218	34	29	accountants	accountant	NOUN
faba-218	34	30	(	(	PUNCT
faba-218	34	31	ifac	ifac	NOUN
faba-218	34	32	)	)	PUNCT
faba-218	34	33	,	,	PUNCT
faba-218	34	34	which	which	PRON
faba-218	34	35	later	later	ADV
faba-218	34	36	evolved	evolve	VERB
faba-218	34	37	into	into	ADP
faba-218	34	38	the	the	DET
faba-218	34	39	international	international	ADJ
faba-218	34	40	public	public	ADJ
faba-218	34	41	sector	sector	NOUN
faba-218	34	42	accounting	accounting	NOUN
faba-218	34	43	standards	standard	NOUN
faba-218	34	44	board	board	NOUN
faba-218	34	45	(	(	PUNCT
faba-218	34	46	ipsasb	ipsasb	PROPN
faba-218	34	47	)	)	PUNCT
faba-218	34	48	(	(	PUNCT
faba-218	34	49	polzer	polzer	NOUN
faba-218	34	50	et	et	PROPN
faba-218	34	51	al	al	PROPN
faba-218	34	52	.	.	PROPN
faba-218	34	53	2021	2021	NUM
faba-218	34	54	)	)	PUNCT
faba-218	34	55	.	.	PUNCT
faba-218	35	1	ipsasb	ipsasb	PROPN
faba-218	35	2	,	,	PUNCT
faba-218	35	3	as	as	ADP
faba-218	35	4	an	an	DET
faba-218	35	5	independent	independent	ADJ
faba-218	35	6	board	board	NOUN
faba-218	35	7	,	,	PUNCT
faba-218	35	8	aims	aim	VERB
faba-218	35	9	to	to	PART
faba-218	35	10	enhance	enhance	VERB
faba-218	35	11	global	global	ADJ
faba-218	35	12	public	public	ADJ
faba-218	35	13	financial	financial	ADJ
faba-218	35	14	management	management	NOUN
faba-218	35	15	by	by	ADP
faba-218	35	16	elevating	elevate	VERB
faba-218	35	17	the	the	DET
faba-218	35	18	quality	quality	NOUN
faba-218	35	19	and	and	CCONJ
faba-218	35	20	transparency	transparency	NOUN
faba-218	35	21	of	of	ADP
faba-218	35	22	public	public	ADJ
faba-218	35	23	sector	sector	NOUN
faba-218	35	24	financial	financial	ADJ
faba-218	35	25	reporting	reporting	NOUN
faba-218	35	26	(	(	PUNCT
faba-218	35	27	ipsasb	ipsasb	NOUN
faba-218	35	28	2022	2022	NUM
faba-218	35	29	)	)	PUNCT
faba-218	35	30	.	.	PUNCT
faba-218	36	1	the	the	DET
faba-218	36	2	standards	standard	NOUN
faba-218	36	3	developed	develop	VERB
faba-218	36	4	in	in	ADP
faba-218	36	5	two	two	NUM
faba-218	36	6	phases	phase	NOUN
faba-218	36	7	:	:	PUNCT
faba-218	36	8	from	from	ADP
faba-218	36	9	1996	1996	NUM
faba-218	36	10	to	to	ADP
faba-218	36	11	2002	2002	NUM
faba-218	36	12	,	,	PUNCT
faba-218	36	13	when	when	SCONJ
faba-218	36	14	the	the	DET
faba-218	36	15	ipsass	ipsass	NOUN
faba-218	36	16	follow	follow	VERB
faba-218	36	17	international	international	ADJ
faba-218	36	18	accounting	accounting	NOUN
faba-218	36	19	standards	standard	NOUN
faba-218	36	20	/	/	SYM
faba-218	36	21	international	international	ADJ
faba-218	36	22	financial	financial	ADJ
faba-218	36	23	reporting	reporting	NOUN
faba-218	36	24	standards	standard	NOUN
faba-218	36	25	(	(	PUNCT
faba-218	36	26	iass	iass	NOUN
faba-218	36	27	/	/	SYM
faba-218	36	28	ifrs	ifrs	PROPN
faba-218	36	29	)	)	PUNCT
faba-218	36	30	with	with	ADP
faba-218	36	31	minor	minor	ADJ
faba-218	36	32	adjustments	adjustment	NOUN
faba-218	36	33	in	in	ADP
faba-218	36	34	terminology	terminology	NOUN
faba-218	36	35	,	,	PUNCT
faba-218	36	36	definitions	definition	NOUN
faba-218	36	37	,	,	PUNCT
faba-218	36	38	and	and	CCONJ
faba-218	36	39	commentary	commentary	NOUN
faba-218	36	40	(	(	PUNCT
faba-218	36	41	polzer	polzer	NOUN
faba-218	36	42	et	et	PROPN
faba-218	36	43	al	al	PROPN
faba-218	36	44	.	.	PROPN
faba-218	36	45	2021	2021	NUM
faba-218	36	46	)	)	PUNCT
faba-218	36	47	.	.	PUNCT
faba-218	37	1	since	since	SCONJ
faba-218	37	2	2003	2003	NUM
faba-218	37	3	,	,	PUNCT
faba-218	37	4	the	the	DET
faba-218	37	5	ipsasb	ipsasb	NOUN
faba-218	37	6	has	have	AUX
faba-218	37	7	prioritized	prioritize	VERB
faba-218	37	8	issues	issue	NOUN
faba-218	37	9	specific	specific	ADJ
faba-218	37	10	to	to	ADP
faba-218	37	11	the	the	DET
faba-218	37	12	public	public	ADJ
faba-218	37	13	sector	sector	NOUN
faba-218	37	14	,	,	PUNCT
faba-218	37	15	such	such	ADJ
faba-218	37	16	as	as	ADP
faba-218	37	17	non	non	ADJ
faba-218	37	18	-	-	ADJ
faba-218	37	19	exchange	exchange	ADJ
faba-218	37	20	transactions	transaction	NOUN
faba-218	37	21	and	and	CCONJ
faba-218	37	22	budget	budget	NOUN
faba-218	37	23	implications	implication	NOUN
faba-218	37	24	on	on	ADP
faba-218	37	25	financial	financial	ADJ
faba-218	37	26	reporting	reporting	NOUN
faba-218	37	27	(	(	PUNCT
faba-218	37	28	chan	chan	PROPN
faba-218	37	29	2006	2006	NUM
faba-218	37	30	)	)	PUNCT
faba-218	37	31	.	.	PUNCT
faba-218	38	1	the	the	DET
faba-218	38	2	ipsasb	ipsasb	NOUN
faba-218	38	3	issues	issue	VERB
faba-218	38	4	accounting	accounting	NOUN
faba-218	38	5	standards	standard	NOUN
faba-218	38	6	and	and	CCONJ
faba-218	38	7	recommended	recommend	VERB
faba-218	38	8	practice	practice	NOUN
faba-218	38	9	guidelines	guideline	NOUN
faba-218	38	10	that	that	PRON
faba-218	38	11	promote	promote	VERB
faba-218	38	12	applying	apply	VERB
faba-218	38	13	the	the	DET
faba-218	38	14	accrual	accrual	ADJ
faba-218	38	15	basis	basis	NOUN
faba-218	38	16	.	.	PUNCT
faba-218	39	1	to	to	PART
faba-218	39	2	support	support	VERB
faba-218	39	3	the	the	DET
faba-218	39	4	accuracy	accuracy	NOUN
faba-218	39	5	and	and	CCONJ
faba-218	39	6	transparency	transparency	NOUN
faba-218	39	7	of	of	ADP
faba-218	39	8	financial	financial	ADJ
faba-218	39	9	statements	statement	NOUN
faba-218	39	10	,	,	PUNCT
faba-218	39	11	the	the	DET
faba-218	39	12	ipsasb	ipsasb	NOUN
faba-218	39	13	widad	widad	PROPN
faba-218	39	14	benzine	benzine	PROPN
faba-218	39	15	/	/	SYM
faba-218	39	16	finance	finance	NOUN
faba-218	39	17	,	,	PUNCT
faba-218	39	18	accounting	accounting	NOUN
faba-218	39	19	and	and	CCONJ
faba-218	39	20	business	business	NOUN
faba-218	39	21	analysis	analysis	NOUN
faba-218	39	22	,	,	PUNCT
faba-218	39	23	volume	volume	NOUN
faba-218	39	24	6	6	NUM
faba-218	39	25	,	,	PUNCT
faba-218	39	26	issue	issue	NOUN
faba-218	39	27	2	2	NUM
faba-218	39	28	,	,	PUNCT
faba-218	39	29	2024	2024	NUM
faba-218	39	30	122	122	NUM
faba-218	39	31	continuously	continuously	ADV
faba-218	39	32	updates	update	VERB
faba-218	39	33	these	these	DET
faba-218	39	34	standards	standard	NOUN
faba-218	39	35	.	.	PUNCT
faba-218	40	1	ipsass	ipsass	PROPN
faba-218	40	2	are	be	AUX
faba-218	40	3	designed	design	VERB
faba-218	40	4	to	to	PART
faba-218	40	5	address	address	VERB
faba-218	40	6	the	the	DET
faba-218	40	7	unique	unique	ADJ
faba-218	40	8	characteristics	characteristic	NOUN
faba-218	40	9	of	of	ADP
faba-218	40	10	public	public	ADJ
faba-218	40	11	sector	sector	NOUN
faba-218	40	12	entities	entity	NOUN
faba-218	40	13	whose	whose	DET
faba-218	40	14	mission	mission	NOUN
faba-218	40	15	is	be	AUX
faba-218	40	16	to	to	PART
faba-218	40	17	serve	serve	VERB
faba-218	40	18	the	the	DET
faba-218	40	19	public	public	NOUN
faba-218	40	20	,	,	PUNCT
faba-218	40	21	primarily	primarily	ADV
faba-218	40	22	fund	fund	VERB
faba-218	40	23	their	their	PRON
faba-218	40	24	activities	activity	NOUN
faba-218	40	25	through	through	ADP
faba-218	40	26	public	public	ADJ
faba-218	40	27	resources	resource	NOUN
faba-218	40	28	,	,	PUNCT
faba-218	40	29	and	and	CCONJ
faba-218	40	30	do	do	AUX
faba-218	40	31	not	not	PART
faba-218	40	32	aim	aim	VERB
faba-218	40	33	to	to	PART
faba-218	40	34	generate	generate	VERB
faba-218	40	35	profits	profit	NOUN
faba-218	40	36	(	(	PUNCT
faba-218	40	37	ipsasb	ipsasb	NOUN
faba-218	40	38	2022	2022	NUM
faba-218	40	39	)	)	PUNCT
faba-218	40	40	.	.	PUNCT
faba-218	41	1	a	a	DET
faba-218	41	2	conceptual	conceptual	ADJ
faba-218	41	3	framework	framework	NOUN
faba-218	41	4	supports	support	VERB
faba-218	41	5	applying	apply	VERB
faba-218	41	6	ipsas	ipsa	NOUN
faba-218	41	7	by	by	ADP
faba-218	41	8	defining	define	VERB
faba-218	41	9	the	the	DET
faba-218	41	10	primary	primary	ADJ
faba-218	41	11	elements	element	NOUN
faba-218	41	12	of	of	ADP
faba-218	41	13	financial	financial	ADJ
faba-218	41	14	statements	statement	NOUN
faba-218	41	15	and	and	CCONJ
faba-218	41	16	ensuring	ensure	VERB
faba-218	41	17	consistency	consistency	NOUN
faba-218	41	18	in	in	ADP
faba-218	41	19	accounting	accounting	NOUN
faba-218	41	20	practices	practice	NOUN
faba-218	41	21	.	.	PUNCT
faba-218	42	1	the	the	DET
faba-218	42	2	framework	framework	NOUN
faba-218	42	3	comprises	comprise	VERB
faba-218	42	4	an	an	DET
faba-218	42	5	integrated	integrate	VERB
faba-218	42	6	set	set	NOUN
faba-218	42	7	of	of	ADP
faba-218	42	8	concepts	concept	NOUN
faba-218	42	9	and	and	CCONJ
faba-218	42	10	principles	principle	NOUN
faba-218	42	11	that	that	PRON
faba-218	42	12	clarify	clarify	VERB
faba-218	42	13	the	the	DET
faba-218	42	14	objectives	objective	NOUN
faba-218	42	15	of	of	ADP
faba-218	42	16	generalpurpose	generalpurpose	NOUN
faba-218	42	17	financial	financial	ADJ
faba-218	42	18	reporting	reporting	NOUN
faba-218	42	19	(	(	PUNCT
faba-218	42	20	gpfrs	gpfrs	PROPN
faba-218	42	21	)	)	PUNCT
faba-218	42	22	,	,	PUNCT
faba-218	42	23	which	which	PRON
faba-218	42	24	are	be	AUX
faba-218	42	25	primarily	primarily	ADV
faba-218	42	26	to	to	PART
faba-218	42	27	provide	provide	VERB
faba-218	42	28	information	information	NOUN
faba-218	42	29	useful	useful	ADJ
faba-218	42	30	for	for	ADP
faba-218	42	31	accountability	accountability	NOUN
faba-218	42	32	and	and	CCONJ
faba-218	42	33	decision	decision	NOUN
faba-218	42	34	-	-	PUNCT
faba-218	42	35	making	making	NOUN
faba-218	42	36	.	.	PUNCT
faba-218	43	1	it	it	PRON
faba-218	43	2	specifies	specify	VERB
faba-218	43	3	the	the	DET
faba-218	43	4	qualitative	qualitative	ADJ
faba-218	43	5	characteristics	characteristic	NOUN
faba-218	43	6	of	of	ADP
faba-218	43	7	information	information	NOUN
faba-218	43	8	that	that	PRON
faba-218	43	9	support	support	VERB
faba-218	43	10	achieving	achieve	VERB
faba-218	43	11	these	these	DET
faba-218	43	12	objectives	objective	NOUN
faba-218	43	13	,	,	PUNCT
faba-218	43	14	the	the	DET
faba-218	43	15	criteria	criterion	NOUN
faba-218	43	16	for	for	ADP
faba-218	43	17	recognition	recognition	NOUN
faba-218	43	18	of	of	ADP
faba-218	43	19	elements	element	NOUN
faba-218	43	20	,	,	PUNCT
faba-218	43	21	the	the	DET
faba-218	43	22	measurement	measurement	NOUN
faba-218	43	23	bases	base	VERB
faba-218	43	24	for	for	ADP
faba-218	43	25	assets	asset	NOUN
faba-218	43	26	and	and	CCONJ
faba-218	43	27	liabilities	liability	NOUN
faba-218	43	28	,	,	PUNCT
faba-218	43	29	and	and	CCONJ
faba-218	43	30	the	the	DET
faba-218	43	31	presentation	presentation	NOUN
faba-218	43	32	of	of	ADP
faba-218	43	33	information	information	NOUN
faba-218	43	34	in	in	ADP
faba-218	43	35	gpfrs	gpfrs	PROPN
faba-218	43	36	(	(	PUNCT
faba-218	43	37	ipsasb	ipsasb	NOUN
faba-218	43	38	2023	2023	NUM
faba-218	43	39	)	)	PUNCT
faba-218	43	40	.	.	PUNCT
faba-218	44	1	the	the	DET
faba-218	44	2	ipsasb	ipsasb	NOUN
faba-218	44	3	's	's	PART
faba-218	44	4	approach	approach	NOUN
faba-218	44	5	,	,	PUNCT
faba-218	44	6	through	through	ADP
faba-218	44	7	standards	standard	NOUN
faba-218	44	8	,	,	PUNCT
faba-218	44	9	guidance	guidance	NOUN
faba-218	44	10	,	,	PUNCT
faba-218	44	11	and	and	CCONJ
faba-218	44	12	a	a	DET
faba-218	44	13	conceptual	conceptual	ADJ
faba-218	44	14	framework	framework	NOUN
faba-218	44	15	,	,	PUNCT
faba-218	44	16	emphasizes	emphasize	VERB
faba-218	44	17	enhancing	enhance	VERB
faba-218	44	18	the	the	DET
faba-218	44	19	quality	quality	NOUN
faba-218	44	20	and	and	CCONJ
faba-218	44	21	comparability	comparability	NOUN
faba-218	44	22	of	of	ADP
faba-218	44	23	financial	financial	ADJ
faba-218	44	24	information	information	NOUN
faba-218	44	25	to	to	PART
faba-218	44	26	meet	meet	VERB
faba-218	44	27	user	user	NOUN
faba-218	44	28	needs	need	NOUN
faba-218	44	29	and	and	CCONJ
faba-218	44	30	promote	promote	VERB
faba-218	44	31	transparency	transparency	NOUN
faba-218	44	32	and	and	CCONJ
faba-218	44	33	accountability	accountability	NOUN
faba-218	44	34	in	in	ADP
faba-218	44	35	the	the	DET
faba-218	44	36	public	public	ADJ
faba-218	44	37	sector	sector	NOUN
faba-218	44	38	(	(	PUNCT
faba-218	44	39	kicová	kicová	PROPN
faba-218	44	40	2017	2017	NUM
faba-218	44	41	;	;	PUNCT
faba-218	44	42	ipsasb	ipsasb	NOUN
faba-218	44	43	2022	2022	NUM
faba-218	44	44	)	)	PUNCT
faba-218	44	45	.	.	PUNCT
faba-218	45	1	the	the	DET
faba-218	45	2	current	current	ADJ
faba-218	45	3	situation	situation	NOUN
faba-218	45	4	of	of	ADP
faba-218	45	5	the	the	DET
faba-218	45	6	public	public	ADJ
faba-218	45	7	accounting	accounting	NOUN
faba-218	45	8	system	system	NOUN
faba-218	45	9	in	in	ADP
faba-218	45	10	algeria	algeria	PROPN
faba-218	45	11	algeria	algeria	PROPN
faba-218	45	12	has	have	AUX
faba-218	45	13	repeatedly	repeatedly	ADV
faba-218	45	14	reformed	reform	VERB
faba-218	45	15	its	its	PRON
faba-218	45	16	accounting	accounting	NOUN
faba-218	45	17	system	system	NOUN
faba-218	45	18	.	.	PUNCT
faba-218	46	1	in	in	ADP
faba-218	46	2	1995	1995	NUM
faba-218	46	3	,	,	PUNCT
faba-218	46	4	it	it	PRON
faba-218	46	5	adopted	adopt	VERB
faba-218	46	6	the	the	DET
faba-218	46	7	“	"	PUNCT
faba-218	46	8	state	state	NOUN
faba-218	46	9	accounting	accounting	NOUN
faba-218	46	10	plan	plan	NOUN
faba-218	46	11	”	"	PUNCT
faba-218	46	12	project	project	NOUN
faba-218	46	13	,	,	PUNCT
faba-218	46	14	which	which	PRON
faba-218	46	15	was	be	AUX
faba-218	46	16	quickly	quickly	ADV
faba-218	46	17	abandoned	abandon	VERB
faba-218	46	18	due	due	ADP
faba-218	46	19	to	to	ADP
faba-218	46	20	incompatibility	incompatibility	NOUN
faba-218	46	21	with	with	ADP
faba-218	46	22	international	international	ADJ
faba-218	46	23	practices	practice	NOUN
faba-218	46	24	.	.	PUNCT
faba-218	47	1	in	in	ADP
faba-218	47	2	2005	2005	NUM
faba-218	47	3	,	,	PUNCT
faba-218	47	4	it	it	PRON
faba-218	47	5	embarked	embark	VERB
faba-218	47	6	on	on	ADP
faba-218	47	7	the	the	DET
faba-218	47	8	“	"	PUNCT
faba-218	47	9	modernization	modernization	NOUN
faba-218	47	10	of	of	ADP
faba-218	47	11	budget	budget	NOUN
faba-218	47	12	systems	system	NOUN
faba-218	47	13	project	project	NOUN
faba-218	47	14	”	"	PUNCT
faba-218	47	15	which	which	PRON
faba-218	47	16	aimed	aim	VERB
faba-218	47	17	to	to	PART
faba-218	47	18	develop	develop	VERB
faba-218	47	19	public	public	ADJ
faba-218	47	20	sector	sector	NOUN
faba-218	47	21	accounting	account	VERB
faba-218	47	22	through	through	ADP
faba-218	47	23	effective	effective	ADJ
faba-218	47	24	public	public	ADJ
faba-218	47	25	expenditure	expenditure	NOUN
faba-218	47	26	management	management	NOUN
faba-218	47	27	,	,	PUNCT
faba-218	47	28	cost	cost	VERB
faba-218	47	29	analysis	analysis	NOUN
faba-218	47	30	,	,	PUNCT
faba-218	47	31	and	and	CCONJ
faba-218	47	32	asset	asset	NOUN
faba-218	47	33	accounting	accounting	NOUN
faba-218	47	34	to	to	PART
faba-218	47	35	improve	improve	VERB
faba-218	47	36	information	information	NOUN
faba-218	47	37	quality	quality	NOUN
faba-218	47	38	and	and	CCONJ
faba-218	47	39	budgetary	budgetary	ADJ
faba-218	47	40	transparency	transparency	NOUN
faba-218	47	41	(	(	PUNCT
faba-218	47	42	kissi	kissi	PROPN
faba-218	47	43	2012	2012	NUM
faba-218	47	44	;	;	PUNCT
faba-218	47	45	khechaimia	khechaimia	NOUN
faba-218	47	46	2022	2022	NUM
faba-218	47	47	)	)	PUNCT
faba-218	47	48	.	.	PUNCT
faba-218	48	1	however	however	ADV
faba-218	48	2	,	,	PUNCT
faba-218	48	3	the	the	DET
faba-218	48	4	implementation	implementation	NOUN
faba-218	48	5	of	of	ADP
faba-218	48	6	the	the	DET
faba-218	48	7	project	project	NOUN
faba-218	48	8	faced	face	VERB
faba-218	48	9	problems	problem	NOUN
faba-218	48	10	in	in	ADP
faba-218	48	11	practice	practice	NOUN
faba-218	48	12	because	because	SCONJ
faba-218	48	13	the	the	DET
faba-218	48	14	legal	legal	ADJ
faba-218	48	15	framework	framework	NOUN
faba-218	48	16	was	be	AUX
faba-218	48	17	not	not	PART
faba-218	48	18	changed	change	VERB
faba-218	48	19	in	in	ADP
faba-218	48	20	parallel	parallel	NOUN
faba-218	48	21	.	.	PUNCT
faba-218	49	1	issuance	issuance	NOUN
faba-218	49	2	of	of	ADP
faba-218	49	3	organic	organic	ADJ
faba-218	49	4	law	law	NOUN
faba-218	49	5	18	18	NUM
faba-218	49	6	-	-	SYM
faba-218	49	7	15	15	NUM
faba-218	49	8	organic	organic	ADJ
faba-218	49	9	law	law	NOUN
faba-218	49	10	18	18	NUM
faba-218	49	11	-	-	SYM
faba-218	49	12	15	15	NUM
faba-218	49	13	was	be	AUX
faba-218	49	14	issued	issue	VERB
faba-218	49	15	on	on	ADP
faba-218	49	16	september	september	PROPN
faba-218	49	17	2	2	NUM
faba-218	49	18	,	,	PUNCT
faba-218	49	19	2018	2018	NUM
faba-218	49	20	,	,	PUNCT
faba-218	49	21	replacing	replace	VERB
faba-218	49	22	law	law	NOUN
faba-218	49	23	84	84	NUM
faba-218	49	24	-	-	SYM
faba-218	49	25	17	17	NUM
faba-218	49	26	,	,	PUNCT
faba-218	49	27	the	the	DET
faba-218	49	28	first	first	ADJ
faba-218	49	29	budget	budget	NOUN
faba-218	49	30	law	law	NOUN
faba-218	49	31	.	.	PUNCT
faba-218	50	1	the	the	DET
faba-218	50	2	previous	previous	ADJ
faba-218	50	3	law	law	NOUN
faba-218	50	4	used	use	VERB
faba-218	50	5	a	a	DET
faba-218	50	6	means	mean	NOUN
faba-218	50	7	-	-	PUNCT
faba-218	50	8	based	base	VERB
faba-218	50	9	management	management	NOUN
faba-218	50	10	approach	approach	NOUN
faba-218	50	11	,	,	PUNCT
faba-218	50	12	overlooking	overlook	VERB
faba-218	50	13	performance	performance	NOUN
faba-218	50	14	results	result	NOUN
faba-218	50	15	.	.	PUNCT
faba-218	51	1	the	the	DET
faba-218	51	2	budget	budget	NOUN
faba-218	51	3	lacked	lack	VERB
faba-218	51	4	homogeneity	homogeneity	NOUN
faba-218	51	5	,	,	PUNCT
faba-218	51	6	and	and	CCONJ
faba-218	51	7	its	its	PRON
faba-218	51	8	preparation	preparation	NOUN
faba-218	51	9	method	method	NOUN
faba-218	51	10	was	be	AUX
faba-218	51	11	not	not	PART
faba-218	51	12	appropriate	appropriate	ADJ
faba-218	51	13	for	for	ADP
faba-218	51	14	strategic	strategic	ADJ
faba-218	51	15	projects	project	NOUN
faba-218	51	16	requiring	require	VERB
faba-218	51	17	multiyear	multiyear	ADJ
faba-218	51	18	planning	planning	NOUN
faba-218	51	19	(	(	PUNCT
faba-218	51	20	daddi	daddi	NOUN
faba-218	51	21	-	-	PUNCT
faba-218	51	22	ddoun	ddoun	PROPN
faba-218	51	23	and	and	CCONJ
faba-218	51	24	oudai	oudai	PROPN
faba-218	51	25	2013	2013	NUM
faba-218	51	26	;	;	PUNCT
faba-218	51	27	benkouider	benkouider	NOUN
faba-218	51	28	2023	2023	NUM
faba-218	51	29	)	)	PUNCT
faba-218	51	30	.	.	PUNCT
faba-218	52	1	conversely	conversely	ADV
faba-218	52	2	,	,	PUNCT
faba-218	52	3	the	the	DET
faba-218	52	4	new	new	ADJ
faba-218	52	5	law	law	NOUN
faba-218	52	6	incorporates	incorporate	VERB
faba-218	52	7	results	result	NOUN
faba-218	52	8	-	-	PUNCT
faba-218	52	9	based	base	VERB
faba-218	52	10	management	management	NOUN
faba-218	52	11	to	to	PART
faba-218	52	12	direct	direct	VERB
faba-218	52	13	public	public	ADJ
faba-218	52	14	spending	spending	NOUN
faba-218	52	15	,	,	PUNCT
faba-218	52	16	bestows	bestow	VERB
faba-218	52	17	greater	great	ADJ
faba-218	52	18	flexibility	flexibility	NOUN
faba-218	52	19	upon	upon	SCONJ
faba-218	52	20	managers	manager	NOUN
faba-218	52	21	in	in	ADP
faba-218	52	22	reallocating	reallocate	VERB
faba-218	52	23	funds	fund	NOUN
faba-218	52	24	,	,	PUNCT
faba-218	52	25	and	and	CCONJ
faba-218	52	26	restructures	restructure	VERB
faba-218	52	27	the	the	DET
faba-218	52	28	budget	budget	NOUN
faba-218	52	29	to	to	PART
faba-218	52	30	encompass	encompass	VERB
faba-218	52	31	a	a	DET
faba-218	52	32	multi	multi	ADJ
faba-218	52	33	-	-	ADJ
faba-218	52	34	year	year	ADJ
faba-218	52	35	perspective	perspective	NOUN
faba-218	52	36	(	(	PUNCT
faba-218	52	37	fahas	faha	NOUN
faba-218	52	38	et	et	PROPN
faba-218	52	39	al	al	PROPN
faba-218	52	40	.	.	PROPN
faba-218	52	41	2022	2022	NUM
faba-218	52	42	)	)	PUNCT
faba-218	52	43	.	.	PUNCT
faba-218	53	1	issuance	issuance	NOUN
faba-218	53	2	of	of	ADP
faba-218	53	3	law	law	NOUN
faba-218	53	4	23	23	NUM
faba-218	53	5	-	-	SYM
faba-218	53	6	07	07	NUM
faba-218	53	7	of	of	ADP
faba-218	53	8	the	the	DET
faba-218	53	9	rules	rule	NOUN
faba-218	53	10	of	of	ADP
faba-218	53	11	public	public	ADJ
faba-218	53	12	accounting	accounting	NOUN
faba-218	53	13	and	and	CCONJ
faba-218	53	14	financial	financial	ADJ
faba-218	53	15	management	management	NOUN
faba-218	53	16	it	it	PRON
faba-218	53	17	was	be	AUX
faba-218	53	18	important	important	ADJ
faba-218	53	19	to	to	PART
faba-218	53	20	change	change	VERB
faba-218	53	21	the	the	DET
faba-218	53	22	previous	previous	ADJ
faba-218	53	23	law	law	NOUN
faba-218	53	24	90	90	NUM
faba-218	53	25	-	-	SYM
faba-218	53	26	10	10	NUM
faba-218	53	27	because	because	SCONJ
faba-218	53	28	it	it	PRON
faba-218	53	29	used	use	VERB
faba-218	53	30	statistical	statistical	ADJ
faba-218	53	31	records	record	NOUN
faba-218	53	32	to	to	ADP
faba-218	53	33	record	record	NOUN
faba-218	53	34	transactions	transaction	NOUN
faba-218	53	35	and	and	CCONJ
faba-218	53	36	prepare	prepare	VERB
faba-218	53	37	government	government	NOUN
faba-218	53	38	financial	financial	ADJ
faba-218	53	39	statements	statement	NOUN
faba-218	53	40	on	on	ADP
faba-218	53	41	a	a	DET
faba-218	53	42	cash	cash	NOUN
faba-218	53	43	basis	basis	NOUN
faba-218	53	44	,	,	PUNCT
faba-218	53	45	and	and	CCONJ
faba-218	53	46	it	it	PRON
faba-218	53	47	collected	collect	VERB
faba-218	53	48	information	information	NOUN
faba-218	53	49	at	at	ADP
faba-218	53	50	the	the	DET
faba-218	53	51	central	central	ADJ
faba-218	53	52	level	level	NOUN
faba-218	53	53	with	with	ADP
faba-218	53	54	the	the	DET
faba-218	53	55	aim	aim	NOUN
faba-218	53	56	of	of	ADP
faba-218	53	57	monitoring	monitoring	NOUN
faba-218	53	58	flows	flow	NOUN
faba-218	53	59	and	and	CCONJ
faba-218	53	60	implementing	implement	VERB
faba-218	53	61	the	the	DET
faba-218	53	62	budget	budget	NOUN
faba-218	53	63	,	,	PUNCT
faba-218	53	64	and	and	CCONJ
faba-218	53	65	it	it	PRON
faba-218	53	66	did	do	AUX
faba-218	53	67	not	not	PART
faba-218	53	68	evaluate	evaluate	VERB
faba-218	53	69	assets	asset	NOUN
faba-218	53	70	(	(	PUNCT
faba-218	53	71	cheurfa	cheurfa	NOUN
faba-218	53	72	2022	2022	NUM
faba-218	53	73	)	)	PUNCT
faba-218	53	74	.	.	PUNCT
faba-218	54	1	to	to	PART
faba-218	54	2	overcome	overcome	VERB
faba-218	54	3	these	these	DET
faba-218	54	4	limits	limit	NOUN
faba-218	54	5	,	,	PUNCT
faba-218	54	6	law	law	NOUN
faba-218	54	7	23	23	NUM
faba-218	54	8	-	-	SYM
faba-218	54	9	07	07	NUM
faba-218	54	10	,	,	PUNCT
faba-218	54	11	issued	issue	VERB
faba-218	54	12	on	on	ADP
faba-218	54	13	june	june	PROPN
faba-218	54	14	21	21	NUM
faba-218	54	15	,	,	PUNCT
faba-218	54	16	2023	2023	NUM
faba-218	54	17	,	,	PUNCT
faba-218	54	18	introduced	introduce	VERB
faba-218	54	19	significant	significant	ADJ
faba-218	54	20	reforms	reform	NOUN
faba-218	54	21	,	,	PUNCT
faba-218	54	22	including	include	VERB
faba-218	54	23	the	the	DET
faba-218	54	24	adoption	adoption	NOUN
faba-218	54	25	of	of	ADP
faba-218	54	26	three	three	NUM
faba-218	54	27	accounting	account	VERB
faba-218	54	28	typesbudgetary	typesbudgetary	NOUN
faba-218	54	29	,	,	PUNCT
faba-218	54	30	general	general	ADJ
faba-218	54	31	,	,	PUNCT
faba-218	54	32	and	and	CCONJ
faba-218	54	33	cost	cost	NOUN
faba-218	54	34	accountingand	accountingand	NOUN
faba-218	54	35	shifted	shift	VERB
faba-218	54	36	towards	towards	ADP
faba-218	54	37	a	a	DET
faba-218	54	38	management	management	NOUN
faba-218	54	39	style	style	NOUN
faba-218	54	40	focused	focus	VERB
faba-218	54	41	on	on	ADP
faba-218	54	42	goals	goal	NOUN
faba-218	54	43	and	and	CCONJ
faba-218	54	44	achieved	achieve	VERB
faba-218	54	45	results	result	NOUN
faba-218	54	46	.	.	PUNCT
faba-218	55	1	the	the	DET
faba-218	55	2	law	law	NOUN
faba-218	55	3	mandated	mandate	VERB
faba-218	55	4	the	the	DET
faba-218	55	5	preparation	preparation	NOUN
faba-218	55	6	of	of	ADP
faba-218	55	7	financial	financial	ADJ
faba-218	55	8	statements	statement	NOUN
faba-218	55	9	recommended	recommend	VERB
faba-218	55	10	by	by	ADP
faba-218	55	11	ipsas	ipsa	NOUN
faba-218	55	12	.	.	PUNCT
faba-218	56	1	furthermore	furthermore	ADV
faba-218	56	2	,	,	PUNCT
faba-218	56	3	law	law	NOUN
faba-218	56	4	23	23	NUM
faba-218	56	5	-	-	SYM
faba-218	56	6	07	07	NUM
faba-218	56	7	enhanced	enhance	VERB
faba-218	56	8	control	control	NOUN
faba-218	56	9	mechanisms	mechanism	NOUN
faba-218	56	10	and	and	CCONJ
faba-218	56	11	emphasized	emphasize	VERB
faba-218	56	12	the	the	DET
faba-218	56	13	integration	integration	NOUN
faba-218	56	14	of	of	ADP
faba-218	56	15	information	information	NOUN
faba-218	56	16	and	and	CCONJ
faba-218	56	17	communication	communication	NOUN
faba-218	56	18	technology	technology	NOUN
faba-218	56	19	in	in	ADP
faba-218	56	20	public	public	ADJ
faba-218	56	21	accounting	accounting	NOUN
faba-218	56	22	practices	practice	NOUN
faba-218	56	23	(	(	PUNCT
faba-218	56	24	loi	loi	NOUN
faba-218	56	25	n	n	CCONJ
faba-218	56	26	°	°	PROPN
faba-218	56	27	23	23	NUM
faba-218	56	28	-	-	SYM
faba-218	56	29	07	07	NUM
faba-218	56	30	2023	2023	NUM
faba-218	56	31	)	)	PUNCT
faba-218	56	32	.	.	PUNCT
faba-218	57	1	advantages	advantage	NOUN
faba-218	57	2	of	of	ADP
faba-218	57	3	implementing	implement	VERB
faba-218	57	4	ipsas	ipsa	NOUN
faba-218	57	5	the	the	DET
faba-218	57	6	numerous	numerous	ADJ
faba-218	57	7	advantages	advantage	NOUN
faba-218	57	8	of	of	ADP
faba-218	57	9	ipsas	ipsa	NOUN
faba-218	57	10	have	have	AUX
faba-218	57	11	encouraged	encourage	VERB
faba-218	57	12	widespread	widespread	ADJ
faba-218	57	13	recognition	recognition	NOUN
faba-218	57	14	and	and	CCONJ
faba-218	57	15	implementation	implementation	NOUN
faba-218	57	16	by	by	ADP
faba-218	57	17	countries	country	NOUN
faba-218	57	18	.	.	PUNCT
faba-218	58	1	the	the	DET
faba-218	58	2	literature	literature	PROPN
faba-218	58	3	review	review	NOUN
faba-218	58	4	suggests	suggest	VERB
faba-218	58	5	that	that	SCONJ
faba-218	58	6	transparency	transparency	NOUN
faba-218	58	7	and	and	CCONJ
faba-218	58	8	accountability	accountability	NOUN
faba-218	58	9	,	,	PUNCT
faba-218	58	10	accrual	accrual	ADJ
faba-218	58	11	basis	basis	NOUN
faba-218	58	12	,	,	PUNCT
faba-218	58	13	and	and	CCONJ
faba-218	58	14	international	international	ADJ
faba-218	58	15	harmonization	harmonization	NOUN
faba-218	58	16	are	be	AUX
faba-218	58	17	the	the	DET
faba-218	58	18	main	main	ADJ
faba-218	58	19	perceived	perceive	VERB
faba-218	58	20	advantages	advantage	NOUN
faba-218	58	21	of	of	ADP
faba-218	58	22	these	these	DET
faba-218	58	23	standards	standard	NOUN
faba-218	58	24	,	,	PUNCT
faba-218	58	25	which	which	PRON
faba-218	58	26	are	be	AUX
faba-218	58	27	important	important	ADJ
faba-218	58	28	drivers	driver	NOUN
faba-218	58	29	for	for	ADP
faba-218	58	30	their	their	PRON
faba-218	58	31	implementation	implementation	NOUN
faba-218	58	32	because	because	SCONJ
faba-218	58	33	they	they	PRON
faba-218	58	34	add	add	VERB
faba-218	58	35	value	value	NOUN
faba-218	58	36	to	to	ADP
faba-218	58	37	public	public	ADJ
faba-218	58	38	sector	sector	NOUN
faba-218	58	39	financial	financial	ADJ
faba-218	58	40	and	and	CCONJ
faba-218	58	41	reporting	reporting	NOUN
faba-218	58	42	.	.	PUNCT
faba-218	59	1	transparency	transparency	NOUN
faba-218	59	2	and	and	CCONJ
faba-218	59	3	accountability	accountability	NOUN
faba-218	59	4	transparency	transparency	NOUN
faba-218	59	5	and	and	CCONJ
faba-218	59	6	accountability	accountability	NOUN
faba-218	59	7	are	be	AUX
faba-218	59	8	features	feature	NOUN
faba-218	59	9	that	that	PRON
faba-218	59	10	have	have	AUX
faba-218	59	11	always	always	ADV
faba-218	59	12	been	be	AUX
faba-218	59	13	associated	associate	VERB
faba-218	59	14	with	with	ADP
faba-218	59	15	ipsas	ipsa	NOUN
faba-218	59	16	.	.	PUNCT
faba-218	60	1	transparency	transparency	NOUN
faba-218	60	2	involves	involve	VERB
faba-218	60	3	easily	easily	ADV
faba-218	60	4	accessible	accessible	ADJ
faba-218	60	5	information	information	NOUN
faba-218	60	6	about	about	ADP
faba-218	60	7	government	government	NOUN
faba-218	60	8	policies	policy	NOUN
faba-218	60	9	,	,	PUNCT
faba-218	60	10	budgeting	budgeting	NOUN
faba-218	60	11	,	,	PUNCT
faba-218	60	12	and	and	CCONJ
faba-218	60	13	accounting	accounting	NOUN
faba-218	60	14	,	,	PUNCT
faba-218	60	15	enabling	enable	VERB
faba-218	60	16	a	a	DET
faba-218	60	17	clear	clear	ADJ
faba-218	60	18	understanding	understanding	NOUN
faba-218	60	19	of	of	ADP
faba-218	60	20	government	government	NOUN
faba-218	60	21	performance	performance	NOUN
faba-218	60	22	(	(	PUNCT
faba-218	60	23	krah	krah	NOUN
faba-218	60	24	and	and	CCONJ
faba-218	60	25	mertens	merten	NOUN
faba-218	60	26	2023	2023	NUM
faba-218	60	27	)	)	PUNCT
faba-218	60	28	.	.	PUNCT
faba-218	61	1	accountability	accountability	NOUN
faba-218	61	2	,	,	PUNCT
faba-218	61	3	as	as	SCONJ
faba-218	61	4	described	describe	VERB
faba-218	61	5	by	by	ADP
faba-218	61	6	rodríguez	rodríguez	NOUN
faba-218	61	7	,	,	PUNCT
faba-218	61	8	encompasses	encompass	VERB
faba-218	61	9	the	the	DET
faba-218	61	10	responsibility	responsibility	NOUN
faba-218	61	11	of	of	ADP
faba-218	61	12	managers	manager	NOUN
faba-218	61	13	to	to	PART
faba-218	61	14	report	report	VERB
faba-218	61	15	on	on	ADP
faba-218	61	16	resource	resource	NOUN
faba-218	61	17	utilization	utilization	NOUN
faba-218	61	18	and	and	CCONJ
faba-218	61	19	the	the	DET
faba-218	61	20	capacity	capacity	NOUN
faba-218	61	21	of	of	ADP
faba-218	61	22	citizens	citizen	NOUN
faba-218	61	23	to	to	PART
faba-218	61	24	hold	hold	VERB
faba-218	61	25	them	they	PRON
faba-218	61	26	accountable	accountable	ADJ
faba-218	61	27	.	.	PUNCT
faba-218	62	1	williams	williams	PROPN
faba-218	62	2	and	and	CCONJ
faba-218	62	3	hussein	hussein	PROPN
faba-218	62	4	(	(	PUNCT
faba-218	62	5	2019	2019	NUM
faba-218	62	6	)	)	PUNCT
faba-218	62	7	emphasizes	emphasize	VERB
faba-218	62	8	the	the	DET
faba-218	62	9	inherent	inherent	ADJ
faba-218	62	10	relationship	relationship	NOUN
faba-218	62	11	between	between	ADP
faba-218	62	12	these	these	DET
faba-218	62	13	concepts	concept	NOUN
faba-218	62	14	,	,	PUNCT
faba-218	62	15	as	as	ADP
faba-218	62	16	transparency	transparency	NOUN
faba-218	62	17	,	,	PUNCT
faba-218	62	18	through	through	ADP
faba-218	62	19	its	its	PRON
faba-218	62	20	commitment	commitment	NOUN
faba-218	62	21	to	to	ADP
faba-218	62	22	responsibility	responsibility	NOUN
faba-218	62	23	,	,	PUNCT
faba-218	62	24	fosters	foster	VERB
faba-218	62	25	citizen	citizen	NOUN
faba-218	62	26	participation	participation	NOUN
faba-218	62	27	and	and	CCONJ
faba-218	62	28	enhances	enhance	VERB
faba-218	62	29	accountability	accountability	NOUN
faba-218	62	30	.	.	PUNCT
faba-218	63	1	research	research	NOUN
faba-218	63	2	supports	support	VERB
faba-218	63	3	the	the	DET
faba-218	63	4	idea	idea	NOUN
faba-218	63	5	that	that	SCONJ
faba-218	63	6	implementing	implement	VERB
faba-218	63	7	ipsas	ipsa	NOUN
faba-218	63	8	enhances	enhance	VERB
faba-218	63	9	transparency	transparency	NOUN
faba-218	63	10	and	and	CCONJ
faba-218	63	11	accountability	accountability	NOUN
faba-218	63	12	.	.	PUNCT
faba-218	64	1	ogbuagu	ogbuagu	PROPN
faba-218	64	2	and	and	CCONJ
faba-218	64	3	onuora	onuora	PROPN
faba-218	64	4	(	(	PUNCT
faba-218	64	5	2019	2019	NUM
faba-218	64	6	)	)	PUNCT
faba-218	64	7	and	and	CCONJ
faba-218	64	8	tawiah	tawiah	NOUN
faba-218	64	9	(	(	PUNCT
faba-218	64	10	2023	2023	NUM
faba-218	64	11	)	)	PUNCT
faba-218	64	12	explained	explain	VERB
faba-218	64	13	that	that	SCONJ
faba-218	64	14	adopting	adopt	VERB
faba-218	64	15	these	these	DET
faba-218	64	16	standards	standard	NOUN
faba-218	64	17	in	in	ADP
faba-218	64	18	developing	develop	VERB
faba-218	64	19	countries	country	NOUN
faba-218	64	20	will	will	AUX
faba-218	64	21	improve	improve	VERB
faba-218	64	22	the	the	DET
faba-218	64	23	quality	quality	NOUN
faba-218	64	24	of	of	ADP
faba-218	64	25	financial	financial	ADJ
faba-218	64	26	reporting	reporting	NOUN
faba-218	64	27	and	and	CCONJ
faba-218	64	28	increase	increase	VERB
faba-218	64	29	transparency	transparency	NOUN
faba-218	64	30	and	and	CCONJ
faba-218	64	31	accountability	accountability	NOUN
faba-218	64	32	between	between	ADP
faba-218	64	33	government	government	NOUN
faba-218	64	34	and	and	CCONJ
faba-218	64	35	citizens	citizen	NOUN
faba-218	64	36	.	.	PUNCT
faba-218	65	1	bolívar	bolívar	PROPN
faba-218	65	2	et	et	PROPN
faba-218	65	3	al	al	PROPN
faba-218	65	4	.	.	PROPN
faba-218	66	1	(	(	PUNCT
faba-218	66	2	2015	2015	NUM
faba-218	66	3	)	)	PUNCT
faba-218	66	4	highlighted	highlight	VERB
faba-218	66	5	how	how	SCONJ
faba-218	66	6	ipsas	ipsas	ADJ
faba-218	66	7	accounting	accounting	NOUN
faba-218	66	8	measurements	measurement	NOUN
faba-218	66	9	enhance	enhance	VERB
faba-218	66	10	transparency	transparency	NOUN
faba-218	66	11	and	and	CCONJ
faba-218	66	12	accountability	accountability	NOUN
faba-218	66	13	by	by	ADP
faba-218	66	14	improving	improve	VERB
faba-218	66	15	information	information	NOUN
faba-218	66	16	quality	quality	NOUN
faba-218	66	17	,	,	PUNCT
faba-218	66	18	understandability	understandability	NOUN
faba-218	66	19	,	,	PUNCT
faba-218	66	20	and	and	CCONJ
faba-218	66	21	timeliness	timeliness	NOUN
faba-218	66	22	.	.	PUNCT
faba-218	67	1	accordingly	accordingly	ADV
faba-218	67	2	,	,	PUNCT
faba-218	67	3	the	the	DET
faba-218	67	4	study	study	NOUN
faba-218	67	5	hypothesizes	hypothesize	VERB
faba-218	67	6	that	that	SCONJ
faba-218	67	7	greater	great	ADJ
faba-218	67	8	awareness	awareness	NOUN
faba-218	67	9	of	of	ADP
faba-218	67	10	the	the	DET
faba-218	67	11	widad	widad	PROPN
faba-218	67	12	benzine	benzine	NOUN
faba-218	67	13	/	/	SYM
faba-218	67	14	finance	finance	NOUN
faba-218	67	15	,	,	PUNCT
faba-218	67	16	accounting	accounting	NOUN
faba-218	67	17	and	and	CCONJ
faba-218	67	18	business	business	NOUN
faba-218	67	19	analysis	analysis	NOUN
faba-218	67	20	,	,	PUNCT
faba-218	67	21	volume	volume	NOUN
faba-218	67	22	6	6	NUM
faba-218	67	23	,	,	PUNCT
faba-218	67	24	issue	issue	NOUN
faba-218	67	25	2	2	NUM
faba-218	67	26	,	,	PUNCT
faba-218	67	27	2024	2024	NUM
faba-218	67	28	123	123	NUM
faba-218	67	29	importance	importance	NOUN
faba-218	67	30	of	of	ADP
faba-218	67	31	these	these	DET
faba-218	67	32	features	feature	NOUN
faba-218	67	33	is	be	AUX
faba-218	67	34	a	a	DET
faba-218	67	35	powerful	powerful	ADJ
faba-218	67	36	driver	driver	NOUN
faba-218	67	37	of	of	ADP
faba-218	67	38	ipsas	ipsas	ADJ
faba-218	67	39	implementation	implementation	NOUN
faba-218	67	40	in	in	ADP
faba-218	67	41	algeria	algeria	PROPN
faba-218	67	42	.	.	PUNCT
faba-218	68	1	h1	h1	PROPN
faba-218	68	2	:	:	PUNCT
faba-218	69	1	transparency	transparency	NOUN
faba-218	69	2	and	and	CCONJ
faba-218	69	3	accountability	accountability	NOUN
faba-218	69	4	have	have	VERB
faba-218	69	5	a	a	DET
faba-218	69	6	significant	significant	ADJ
faba-218	69	7	impact	impact	NOUN
faba-218	69	8	on	on	ADP
faba-218	69	9	the	the	DET
faba-218	69	10	implementation	implementation	NOUN
faba-218	69	11	of	of	ADP
faba-218	69	12	ipsas	ipsa	NOUN
faba-218	69	13	.	.	PUNCT
faba-218	70	1	accrual	accrual	ADJ
faba-218	70	2	basis	basis	NOUN
faba-218	70	3	ipsas	ipsa	NOUN
faba-218	70	4	encompasses	encompass	VERB
faba-218	70	5	both	both	DET
faba-218	70	6	accrual	accrual	ADJ
faba-218	70	7	basis	basis	NOUN
faba-218	70	8	standards	standard	NOUN
faba-218	70	9	and	and	CCONJ
faba-218	70	10	a	a	DET
faba-218	70	11	cash	cash	NOUN
faba-218	70	12	-	-	PUNCT
faba-218	70	13	based	base	VERB
faba-218	70	14	standard	standard	NOUN
faba-218	70	15	.	.	PUNCT
faba-218	71	1	the	the	DET
faba-218	71	2	cash	cash	NOUN
faba-218	71	3	-	-	PUNCT
faba-218	71	4	based	base	VERB
faba-218	71	5	standard	standard	NOUN
faba-218	71	6	,	,	PUNCT
faba-218	71	7	however	however	ADV
faba-218	71	8	,	,	PUNCT
faba-218	71	9	is	be	AUX
faba-218	71	10	not	not	PART
faba-218	71	11	intended	intend	VERB
faba-218	71	12	as	as	ADP
faba-218	71	13	a	a	DET
faba-218	71	14	target	target	NOUN
faba-218	71	15	,	,	PUNCT
faba-218	71	16	but	but	CCONJ
faba-218	71	17	is	be	AUX
faba-218	71	18	applied	apply	VERB
faba-218	71	19	as	as	ADP
faba-218	71	20	a	a	DET
faba-218	71	21	transitional	transitional	ADJ
faba-218	71	22	step	step	NOUN
faba-218	71	23	towards	towards	ADP
faba-218	71	24	applying	apply	VERB
faba-218	71	25	the	the	DET
faba-218	71	26	accrual	accrual	ADJ
faba-218	71	27	basis	basis	NOUN
faba-218	71	28	(	(	PUNCT
faba-218	71	29	ipsasb	ipsasb	NOUN
faba-218	71	30	2017	2017	NUM
faba-218	71	31	)	)	PUNCT
faba-218	71	32	.	.	PUNCT
faba-218	72	1	cash	cash	NOUN
faba-218	72	2	-	-	PUNCT
faba-218	72	3	based	base	VERB
faba-218	72	4	accounting	accounting	NOUN
faba-218	72	5	has	have	AUX
faba-218	72	6	shown	show	VERB
faba-218	72	7	its	its	PRON
faba-218	72	8	limitation	limitation	NOUN
faba-218	72	9	,	,	PUNCT
faba-218	72	10	because	because	SCONJ
faba-218	72	11	it	it	PRON
faba-218	72	12	only	only	ADV
faba-218	72	13	recognizes	recognize	VERB
faba-218	72	14	transactions	transaction	NOUN
faba-218	72	15	when	when	SCONJ
faba-218	72	16	cash	cash	NOUN
faba-218	72	17	is	be	AUX
faba-218	72	18	exchanged	exchange	VERB
faba-218	72	19	,	,	PUNCT
faba-218	72	20	which	which	PRON
faba-218	72	21	hindering	hinder	VERB
faba-218	72	22	the	the	DET
faba-218	72	23	decision	decision	NOUN
faba-218	72	24	-	-	PUNCT
faba-218	72	25	making	making	NOUN
faba-218	72	26	,	,	PUNCT
faba-218	72	27	and	and	CCONJ
faba-218	72	28	leading	lead	VERB
faba-218	72	29	to	to	ADP
faba-218	72	30	inaccurate	inaccurate	ADJ
faba-218	72	31	financial	financial	ADJ
faba-218	72	32	positions	position	NOUN
faba-218	72	33	;	;	PUNCT
faba-218	72	34	such	such	ADJ
faba-218	72	35	as	as	ADP
faba-218	72	36	because	because	SCONJ
faba-218	72	37	it	it	PRON
faba-218	72	38	records	record	VERB
faba-218	72	39	properties	property	NOUN
faba-218	72	40	and	and	CCONJ
faba-218	72	41	inventories	inventory	NOUN
faba-218	72	42	as	as	ADP
faba-218	72	43	expenses	expense	NOUN
faba-218	72	44	within	within	ADP
faba-218	72	45	a	a	DET
faba-218	72	46	single	single	ADJ
faba-218	72	47	financial	financial	ADJ
faba-218	72	48	year	year	NOUN
faba-218	72	49	and	and	CCONJ
faba-218	72	50	does	do	AUX
faba-218	72	51	not	not	PART
faba-218	72	52	account	account	VERB
faba-218	72	53	for	for	ADP
faba-218	72	54	provisions	provision	NOUN
faba-218	72	55	unless	unless	SCONJ
faba-218	72	56	emergency	emergency	NOUN
faba-218	72	57	liabilities	liability	NOUN
faba-218	72	58	arise	arise	VERB
faba-218	72	59	(	(	PUNCT
faba-218	72	60	ashoka	ashoka	NOUN
faba-218	72	61	and	and	CCONJ
faba-218	72	62	aswathy	aswathy	ADJ
faba-218	72	63	2020	2020	NUM
faba-218	72	64	)	)	PUNCT
faba-218	72	65	.	.	PUNCT
faba-218	73	1	conversely	conversely	ADV
faba-218	73	2	,	,	PUNCT
faba-218	73	3	accrual	accrual	ADJ
faba-218	73	4	accounting	accounting	NOUN
faba-218	73	5	emerges	emerge	VERB
faba-218	73	6	as	as	ADP
faba-218	73	7	the	the	DET
faba-218	73	8	best	good	ADJ
faba-218	73	9	approach	approach	NOUN
faba-218	73	10	,	,	PUNCT
faba-218	73	11	because	because	SCONJ
faba-218	73	12	of	of	ADP
faba-218	73	13	its	its	PRON
faba-218	73	14	ability	ability	NOUN
faba-218	73	15	to	to	PART
faba-218	73	16	describe	describe	VERB
faba-218	73	17	the	the	DET
faba-218	73	18	reality	reality	NOUN
faba-218	73	19	of	of	ADP
faba-218	73	20	government	government	NOUN
faba-218	73	21	activities	activity	NOUN
faba-218	73	22	and	and	CCONJ
faba-218	73	23	determine	determine	VERB
faba-218	73	24	their	their	PRON
faba-218	73	25	costs	cost	NOUN
faba-218	73	26	(	(	PUNCT
faba-218	73	27	shehadeh	shehadeh	ADJ
faba-218	73	28	2022	2022	NUM
faba-218	73	29	)	)	PUNCT
faba-218	73	30	,	,	PUNCT
faba-218	73	31	as	as	SCONJ
faba-218	73	32	it	it	PRON
faba-218	73	33	recognizes	recognize	VERB
faba-218	73	34	revenues	revenue	NOUN
faba-218	73	35	and	and	CCONJ
faba-218	73	36	expenses	expense	NOUN
faba-218	73	37	as	as	SCONJ
faba-218	73	38	they	they	PRON
faba-218	73	39	occur	occur	VERB
faba-218	73	40	,	,	PUNCT
faba-218	73	41	regardless	regardless	ADV
faba-218	73	42	of	of	ADP
faba-218	73	43	the	the	DET
faba-218	73	44	receipt	receipt	NOUN
faba-218	73	45	or	or	CCONJ
faba-218	73	46	payment	payment	NOUN
faba-218	73	47	of	of	ADP
faba-218	73	48	money	money	NOUN
faba-218	73	49	.	.	PUNCT
faba-218	74	1	by	by	ADP
faba-218	74	2	recognizing	recognize	VERB
faba-218	74	3	assets	asset	NOUN
faba-218	74	4	and	and	CCONJ
faba-218	74	5	liabilities	liability	NOUN
faba-218	74	6	,	,	PUNCT
faba-218	74	7	accrual	accrual	ADJ
faba-218	74	8	accounting	accounting	NOUN
faba-218	74	9	facilitates	facilitate	VERB
faba-218	74	10	better	well	ADJ
faba-218	74	11	management	management	NOUN
faba-218	74	12	and	and	CCONJ
faba-218	74	13	control	control	NOUN
faba-218	74	14	of	of	ADP
faba-218	74	15	government	government	NOUN
faba-218	74	16	resources	resource	NOUN
faba-218	74	17	,	,	PUNCT
faba-218	74	18	and	and	CCONJ
faba-218	74	19	improves	improve	VERB
faba-218	74	20	the	the	DET
faba-218	74	21	reliability	reliability	NOUN
faba-218	74	22	and	and	CCONJ
faba-218	74	23	comparability	comparability	NOUN
faba-218	74	24	of	of	ADP
faba-218	74	25	financial	financial	ADJ
faba-218	74	26	reports	report	NOUN
faba-218	74	27	(	(	PUNCT
faba-218	74	28	narsaiah	narsaiah	PROPN
faba-218	74	29	2019	2019	NUM
faba-218	74	30	;	;	PUNCT
faba-218	74	31	saleh	saleh	PROPN
faba-218	74	32	et	et	PROPN
faba-218	74	33	al	al	PROPN
faba-218	74	34	.	.	PROPN
faba-218	74	35	2021	2021	NUM
faba-218	74	36	)	)	PUNCT
faba-218	74	37	.	.	PUNCT
faba-218	75	1	this	this	DET
faba-218	75	2	approach	approach	NOUN
faba-218	75	3	aids	aid	VERB
faba-218	75	4	in	in	ADP
faba-218	75	5	waste	waste	NOUN
faba-218	75	6	reduction	reduction	NOUN
faba-218	75	7	and	and	CCONJ
faba-218	75	8	combatting	combat	VERB
faba-218	75	9	fraud	fraud	NOUN
faba-218	75	10	and	and	CCONJ
faba-218	75	11	corruption	corruption	NOUN
faba-218	75	12	,	,	PUNCT
faba-218	75	13	ultimately	ultimately	ADV
faba-218	75	14	contributing	contribute	VERB
faba-218	75	15	to	to	ADP
faba-218	75	16	social	social	ADJ
faba-218	75	17	and	and	CCONJ
faba-218	75	18	economic	economic	ADJ
faba-218	75	19	development	development	NOUN
faba-218	75	20	(	(	PUNCT
faba-218	75	21	correa	correa	PROPN
faba-218	75	22	silva	silva	PROPN
faba-218	75	23	et	et	PROPN
faba-218	75	24	al	al	PROPN
faba-218	75	25	.	.	PROPN
faba-218	75	26	2022	2022	NUM
faba-218	75	27	;	;	PUNCT
faba-218	75	28	alshujairi	alshujairi	NOUN
faba-218	75	29	2024	2024	NUM
faba-218	75	30	;	;	PUNCT
faba-218	75	31	pwc	pwc	NOUN
faba-218	75	32	2012	2012	NUM
faba-218	75	33	)	)	PUNCT
faba-218	75	34	.	.	PUNCT
faba-218	76	1	consequently	consequently	ADV
faba-218	76	2	,	,	PUNCT
faba-218	76	3	this	this	DET
faba-218	76	4	study	study	NOUN
faba-218	76	5	hypothesizes	hypothesize	VERB
faba-218	76	6	that	that	SCONJ
faba-218	76	7	the	the	DET
faba-218	76	8	benefits	benefit	NOUN
faba-218	76	9	achieved	achieve	VERB
faba-218	76	10	by	by	ADP
faba-218	76	11	applying	apply	VERB
faba-218	76	12	the	the	DET
faba-218	76	13	accrual	accrual	ADJ
faba-218	76	14	basis	basis	NOUN
faba-218	76	15	will	will	AUX
faba-218	76	16	be	be	AUX
faba-218	76	17	a	a	DET
faba-218	76	18	strong	strong	ADJ
faba-218	76	19	motivation	motivation	NOUN
faba-218	76	20	for	for	ADP
faba-218	76	21	implementing	implement	VERB
faba-218	76	22	ipsas	ipsa	NOUN
faba-218	76	23	.	.	PUNCT
faba-218	77	1	h2	h2	NOUN
faba-218	77	2	:	:	PUNCT
faba-218	77	3	accrual	accrual	ADJ
faba-218	77	4	basis	basis	NOUN
faba-218	77	5	has	have	VERB
faba-218	77	6	a	a	DET
faba-218	77	7	significant	significant	ADJ
faba-218	77	8	impact	impact	NOUN
faba-218	77	9	on	on	ADP
faba-218	77	10	the	the	DET
faba-218	77	11	implementation	implementation	NOUN
faba-218	77	12	of	of	ADP
faba-218	77	13	ipsas	ipsa	NOUN
faba-218	77	14	.	.	PUNCT
faba-218	78	1	international	international	ADJ
faba-218	78	2	harmonization	harmonization	NOUN
faba-218	78	3	ipsas	ipsas	PROPN
faba-218	78	4	plays	play	VERB
faba-218	78	5	a	a	DET
faba-218	78	6	crucial	crucial	ADJ
faba-218	78	7	role	role	NOUN
faba-218	78	8	in	in	ADP
faba-218	78	9	achieving	achieve	VERB
faba-218	78	10	harmonization	harmonization	NOUN
faba-218	78	11	in	in	ADP
faba-218	78	12	government	government	NOUN
faba-218	78	13	accounting	accounting	NOUN
faba-218	78	14	practices	practice	NOUN
faba-218	78	15	,	,	PUNCT
faba-218	78	16	enhancing	enhance	VERB
faba-218	78	17	the	the	DET
faba-218	78	18	state	state	NOUN
faba-218	78	19	’s	’s	PART
faba-218	78	20	interaction	interaction	NOUN
faba-218	78	21	with	with	ADP
faba-218	78	22	individuals	individual	NOUN
faba-218	78	23	,	,	PUNCT
faba-218	78	24	groups	group	NOUN
faba-218	78	25	,	,	PUNCT
faba-218	78	26	and	and	CCONJ
faba-218	78	27	countries	country	NOUN
faba-218	78	28	as	as	ADP
faba-218	78	29	partners	partner	NOUN
faba-218	78	30	within	within	ADP
faba-218	78	31	a	a	DET
faba-218	78	32	global	global	ADJ
faba-218	78	33	economic	economic	ADJ
faba-218	78	34	network	network	NOUN
faba-218	78	35	(	(	PUNCT
faba-218	78	36	amiri	amiri	PROPN
faba-218	78	37	and	and	CCONJ
faba-218	78	38	hamza	hamza	PROPN
faba-218	78	39	2020	2020	NUM
faba-218	78	40	)	)	PUNCT
faba-218	78	41	.	.	PUNCT
faba-218	79	1	harmonization	harmonization	NOUN
faba-218	79	2	under	under	ADP
faba-218	79	3	ipsas	ipsas	PROPN
faba-218	79	4	encompasses	encompass	VERB
faba-218	79	5	the	the	DET
faba-218	79	6	convergence	convergence	NOUN
faba-218	79	7	of	of	ADP
faba-218	79	8	accounting	accounting	NOUN
faba-218	79	9	principles	principle	NOUN
faba-218	79	10	,	,	PUNCT
faba-218	79	11	rules	rule	NOUN
faba-218	79	12	,	,	PUNCT
faba-218	79	13	and	and	CCONJ
faba-218	79	14	methods	method	NOUN
faba-218	79	15	,	,	PUNCT
faba-218	79	16	as	as	ADV
faba-218	79	17	well	well	ADV
faba-218	79	18	as	as	ADP
faba-218	79	19	the	the	DET
faba-218	79	20	content	content	NOUN
faba-218	79	21	of	of	ADP
faba-218	79	22	financial	financial	ADJ
faba-218	79	23	statements	statement	NOUN
faba-218	79	24	(	(	PUNCT
faba-218	79	25	kicová	kicová	ADP
faba-218	79	26	2017	2017	NUM
faba-218	79	27	)	)	PUNCT
faba-218	79	28	,	,	PUNCT
faba-218	79	29	which	which	PRON
faba-218	79	30	helps	help	VERB
faba-218	79	31	to	to	PART
faba-218	79	32	reduce	reduce	VERB
faba-218	79	33	differences	difference	NOUN
faba-218	79	34	,	,	PUNCT
faba-218	79	35	eliminate	eliminate	VERB
faba-218	79	36	additional	additional	ADJ
faba-218	79	37	reporting	reporting	NOUN
faba-218	79	38	obligations	obligation	NOUN
faba-218	79	39	,	,	PUNCT
faba-218	79	40	and	and	CCONJ
faba-218	79	41	ultimately	ultimately	ADV
faba-218	79	42	foster	foster	VERB
faba-218	79	43	an	an	DET
faba-218	79	44	environment	environment	NOUN
faba-218	79	45	conducive	conducive	ADJ
faba-218	79	46	to	to	ADP
faba-218	79	47	attracting	attract	VERB
faba-218	79	48	foreign	foreign	ADJ
faba-218	79	49	investment	investment	NOUN
faba-218	79	50	(	(	PUNCT
faba-218	79	51	narsaiah	narsaiah	PROPN
faba-218	79	52	2019	2019	NUM
faba-218	79	53	;	;	PUNCT
faba-218	79	54	acca	acca	NOUN
faba-218	79	55	2017	2017	NUM
faba-218	79	56	)	)	PUNCT
faba-218	79	57	.	.	PUNCT
faba-218	80	1	furthermore	furthermore	ADV
faba-218	80	2	,	,	PUNCT
faba-218	80	3	the	the	DET
faba-218	80	4	adoption	adoption	NOUN
faba-218	80	5	of	of	ADP
faba-218	80	6	ipsas	ipsa	NOUN
faba-218	80	7	aligns	align	VERB
faba-218	80	8	with	with	ADP
faba-218	80	9	the	the	DET
faba-218	80	10	recommendations	recommendation	NOUN
faba-218	80	11	of	of	ADP
faba-218	80	12	international	international	ADJ
faba-218	80	13	organizations	organization	NOUN
faba-218	80	14	and	and	CCONJ
faba-218	80	15	countries	country	NOUN
faba-218	80	16	that	that	PRON
faba-218	80	17	grant	grant	VERB
faba-218	80	18	financial	financial	ADJ
faba-218	80	19	aid	aid	NOUN
faba-218	80	20	and	and	CCONJ
faba-218	80	21	loans	loan	NOUN
faba-218	80	22	by	by	ADP
faba-218	80	23	adopting	adopt	VERB
faba-218	80	24	best	good	ADJ
faba-218	80	25	practices	practice	NOUN
faba-218	80	26	in	in	ADP
faba-218	80	27	financial	financial	ADJ
faba-218	80	28	reporting	reporting	NOUN
faba-218	80	29	and	and	CCONJ
faba-218	80	30	promoting	promote	VERB
faba-218	80	31	accountability	accountability	NOUN
faba-218	80	32	and	and	CCONJ
faba-218	80	33	transparency	transparency	NOUN
faba-218	80	34	(	(	PUNCT
faba-218	80	35	amiri	amiri	PROPN
faba-218	80	36	and	and	CCONJ
faba-218	80	37	hamza	hamza	PROPN
faba-218	80	38	2020	2020	NUM
faba-218	80	39	)	)	PUNCT
faba-218	80	40	.	.	PUNCT
faba-218	81	1	abu	abu	PROPN
faba-218	81	2	haija	haija	PROPN
faba-218	81	3	et	et	PROPN
faba-218	81	4	al	al	PROPN
faba-218	81	5	.	.	PROPN
faba-218	81	6	(	(	PUNCT
faba-218	81	7	2021	2021	NUM
faba-218	81	8	)	)	PUNCT
faba-218	81	9	confirmed	confirm	VERB
faba-218	81	10	that	that	SCONJ
faba-218	81	11	countries	country	NOUN
faba-218	81	12	adopt	adopt	VERB
faba-218	81	13	ipsas	ipsa	NOUN
faba-218	81	14	to	to	PART
faba-218	81	15	enhance	enhance	VERB
faba-218	81	16	their	their	PRON
faba-218	81	17	economies	economy	NOUN
faba-218	81	18	,	,	PUNCT
faba-218	81	19	gain	gain	VERB
faba-218	81	20	global	global	ADJ
faba-218	81	21	recognition	recognition	NOUN
faba-218	81	22	,	,	PUNCT
faba-218	81	23	and	and	CCONJ
faba-218	81	24	attract	attract	VERB
faba-218	81	25	capital	capital	NOUN
faba-218	81	26	investments	investment	NOUN
faba-218	81	27	.	.	PUNCT
faba-218	82	1	salia	salia	PROPN
faba-218	82	2	and	and	CCONJ
faba-218	82	3	atuilik	atuilik	PROPN
faba-218	82	4	(	(	PUNCT
faba-218	82	5	2018	2018	NUM
faba-218	82	6	)	)	PUNCT
faba-218	82	7	emphasized	emphasize	VERB
faba-218	82	8	the	the	DET
faba-218	82	9	positive	positive	ADJ
faba-218	82	10	impact	impact	NOUN
faba-218	82	11	of	of	ADP
faba-218	82	12	ipsas	ipsa	NOUN
faba-218	82	13	on	on	ADP
faba-218	82	14	financial	financial	ADJ
faba-218	82	15	reporting	reporting	NOUN
faba-218	82	16	quality	quality	NOUN
faba-218	82	17	,	,	PUNCT
faba-218	82	18	which	which	PRON
faba-218	82	19	in	in	ADP
faba-218	82	20	turn	turn	NOUN
faba-218	82	21	increases	increase	VERB
faba-218	82	22	opportunities	opportunity	NOUN
faba-218	82	23	for	for	ADP
faba-218	82	24	foreign	foreign	ADJ
faba-218	82	25	aid	aid	NOUN
faba-218	82	26	and	and	CCONJ
faba-218	82	27	foreign	foreign	ADJ
faba-218	82	28	direct	direct	ADJ
faba-218	82	29	investment	investment	NOUN
faba-218	82	30	,	,	PUNCT
faba-218	82	31	supporting	support	VERB
faba-218	82	32	national	national	ADJ
faba-218	82	33	development	development	NOUN
faba-218	82	34	goals	goal	NOUN
faba-218	82	35	.	.	PUNCT
faba-218	83	1	implementing	implement	VERB
faba-218	83	2	ipsas	ipsa	NOUN
faba-218	83	3	will	will	AUX
faba-218	83	4	establish	establish	VERB
faba-218	83	5	a	a	DET
faba-218	83	6	common	common	ADJ
faba-218	83	7	global	global	ADJ
faba-218	83	8	language	language	NOUN
faba-218	83	9	and	and	CCONJ
faba-218	83	10	confer	confer	VERB
faba-218	83	11	international	international	ADJ
faba-218	83	12	legitimacy	legitimacy	NOUN
faba-218	83	13	(	(	PUNCT
faba-218	83	14	bouabbana	bouabbana	NOUN
faba-218	83	15	2020	2020	NUM
faba-218	83	16	;	;	PUNCT
faba-218	83	17	correa	correa	PROPN
faba-218	83	18	silva	silva	PROPN
faba-218	83	19	et	et	PROPN
faba-218	83	20	al	al	PROPN
faba-218	83	21	.	.	PROPN
faba-218	83	22	2022	2022	NUM
faba-218	83	23	)	)	PUNCT
faba-218	83	24	.	.	PUNCT
faba-218	84	1	the	the	DET
faba-218	84	2	study	study	NOUN
faba-218	84	3	assumes	assume	VERB
faba-218	84	4	that	that	SCONJ
faba-218	84	5	implementing	implement	VERB
faba-218	84	6	ipsas	ipsa	NOUN
faba-218	84	7	will	will	AUX
faba-218	84	8	support	support	VERB
faba-218	84	9	the	the	DET
faba-218	84	10	harmonization	harmonization	NOUN
faba-218	84	11	of	of	ADP
faba-218	84	12	government	government	NOUN
faba-218	84	13	accounting	account	VERB
faba-218	84	14	in	in	ADP
faba-218	84	15	algeria	algeria	PROPN
faba-218	84	16	with	with	ADP
faba-218	84	17	international	international	ADJ
faba-218	84	18	practices	practice	NOUN
faba-218	84	19	,	,	PUNCT
faba-218	84	20	leading	lead	VERB
faba-218	84	21	to	to	ADP
faba-218	84	22	more	more	ADV
faba-218	84	23	qualitative	qualitative	ADJ
faba-218	84	24	and	and	CCONJ
faba-218	84	25	comparable	comparable	ADJ
faba-218	84	26	financial	financial	ADJ
faba-218	84	27	statements	statement	NOUN
faba-218	84	28	.	.	PUNCT
faba-218	85	1	h3	h3	NOUN
faba-218	85	2	:	:	PUNCT
faba-218	85	3	international	international	ADJ
faba-218	85	4	harmonization	harmonization	NOUN
faba-218	85	5	has	have	VERB
faba-218	85	6	a	a	DET
faba-218	85	7	significant	significant	ADJ
faba-218	85	8	impact	impact	NOUN
faba-218	85	9	on	on	ADP
faba-218	85	10	the	the	DET
faba-218	85	11	implementation	implementation	NOUN
faba-218	85	12	of	of	ADP
faba-218	85	13	ipsas	ipsa	NOUN
faba-218	85	14	.	.	PUNCT
faba-218	86	1	challenges	challenge	NOUN
faba-218	86	2	of	of	ADP
faba-218	86	3	implementing	implement	VERB
faba-218	86	4	ipsas	ipsa	NOUN
faba-218	86	5	ipsas	ipsas	PROPN
faba-218	86	6	implementation	implementation	NOUN
faba-218	86	7	poses	pose	VERB
faba-218	86	8	several	several	ADJ
faba-218	86	9	challenges	challenge	NOUN
faba-218	86	10	as	as	SCONJ
faba-218	86	11	it	it	PRON
faba-218	86	12	demands	demand	VERB
faba-218	86	13	comprehensive	comprehensive	ADJ
faba-218	86	14	adjustments	adjustment	NOUN
faba-218	86	15	,	,	PUNCT
faba-218	86	16	encompassing	encompass	VERB
faba-218	86	17	legal	legal	ADJ
faba-218	86	18	and	and	CCONJ
faba-218	86	19	structural	structural	ADJ
faba-218	86	20	changes	change	NOUN
faba-218	86	21	,	,	PUNCT
faba-218	86	22	technical	technical	ADJ
faba-218	86	23	capabilities	capability	NOUN
faba-218	86	24	,	,	PUNCT
faba-218	86	25	investment	investment	NOUN
faba-218	86	26	in	in	ADP
faba-218	86	27	infrastructure	infrastructure	NOUN
faba-218	86	28	,	,	PUNCT
faba-218	86	29	implementation	implementation	NOUN
faba-218	86	30	strategies	strategy	NOUN
faba-218	86	31	,	,	PUNCT
faba-218	86	32	and	and	CCONJ
faba-218	86	33	associated	associated	ADJ
faba-218	86	34	costs	cost	NOUN
faba-218	86	35	(	(	PUNCT
faba-218	86	36	ahmad	ahmad	NOUN
faba-218	86	37	and	and	CCONJ
faba-218	86	38	nasseredine	nasseredine	NOUN
faba-218	86	39	2019	2019	NUM
faba-218	86	40	)	)	PUNCT
faba-218	86	41	.	.	PUNCT
faba-218	87	1	cost	cost	VERB
faba-218	87	2	the	the	DET
faba-218	87	3	promised	promise	VERB
faba-218	87	4	benefits	benefit	NOUN
faba-218	87	5	of	of	ADP
faba-218	87	6	ipsas	ipsa	NOUN
faba-218	87	7	do	do	AUX
faba-218	87	8	not	not	PART
faba-218	87	9	justify	justify	VERB
faba-218	87	10	the	the	DET
faba-218	87	11	high	high	ADJ
faba-218	87	12	costs	cost	NOUN
faba-218	87	13	associated	associate	VERB
faba-218	87	14	with	with	ADP
faba-218	87	15	their	their	PRON
faba-218	87	16	implementing	implement	VERB
faba-218	87	17	(	(	PUNCT
faba-218	87	18	ahmad	ahmad	PROPN
faba-218	87	19	and	and	CCONJ
faba-218	87	20	nasseredine	nasseredine	NOUN
faba-218	87	21	2019	2019	NUM
faba-218	87	22	)	)	PUNCT
faba-218	87	23	.	.	PUNCT
faba-218	88	1	international	international	ADJ
faba-218	88	2	organizations	organization	NOUN
faba-218	88	3	recognize	recognize	VERB
faba-218	88	4	the	the	DET
faba-218	88	5	significant	significant	ADJ
faba-218	88	6	financial	financial	ADJ
faba-218	88	7	burdens	burden	NOUN
faba-218	88	8	that	that	PRON
faba-218	88	9	accompany	accompany	VERB
faba-218	88	10	adopting	adopt	VERB
faba-218	88	11	ipsas	ipsa	NOUN
faba-218	88	12	,	,	PUNCT
faba-218	88	13	which	which	PRON
faba-218	88	14	includes	include	VERB
faba-218	88	15	developing	develop	VERB
faba-218	88	16	new	new	ADJ
faba-218	88	17	information	information	NOUN
faba-218	88	18	systems	system	NOUN
faba-218	88	19	and	and	CCONJ
faba-218	88	20	extensive	extensive	ADJ
faba-218	88	21	training	training	NOUN
faba-218	88	22	programs	program	NOUN
faba-218	88	23	on	on	ADP
faba-218	88	24	accrual	accrual	ADJ
faba-218	88	25	accounting	accounting	NOUN
faba-218	88	26	practices	practice	NOUN
faba-218	88	27	,	,	PUNCT
faba-218	88	28	as	as	ADV
faba-218	88	29	well	well	ADV
faba-218	88	30	as	as	ADP
faba-218	88	31	the	the	DET
faba-218	88	32	costs	cost	NOUN
faba-218	88	33	of	of	ADP
faba-218	88	34	getting	get	VERB
faba-218	88	35	help	help	NOUN
faba-218	88	36	from	from	ADP
faba-218	88	37	external	external	ADJ
faba-218	88	38	consultants	consultant	NOUN
faba-218	88	39	,	,	PUNCT
faba-218	88	40	and	and	CCONJ
faba-218	88	41	translation	translation	NOUN
faba-218	88	42	expenses	expense	NOUN
faba-218	88	43	(	(	PUNCT
faba-218	88	44	pwc	pwc	PROPN
faba-218	88	45	2012	2012	NUM
faba-218	88	46	;	;	PUNCT
faba-218	88	47	acca	acca	NOUN
faba-218	88	48	2017	2017	NUM
faba-218	88	49	;	;	PUNCT
faba-218	88	50	ipsasb	ipsasb	NOUN
faba-218	88	51	2014	2014	NUM
faba-218	88	52	)	)	PUNCT
faba-218	88	53	.	.	PUNCT
faba-218	89	1	schmidthuber	schmidthuber	PROPN
faba-218	89	2	et	et	PROPN
faba-218	89	3	al	al	PROPN
faba-218	89	4	.	.	PROPN
faba-218	89	5	(	(	PUNCT
faba-218	89	6	2020	2020	NUM
faba-218	89	7	)	)	PUNCT
faba-218	89	8	found	find	VERB
faba-218	89	9	that	that	SCONJ
faba-218	89	10	high	high	ADJ
faba-218	89	11	costs	cost	NOUN
faba-218	89	12	as	as	ADP
faba-218	89	13	one	one	NUM
faba-218	89	14	of	of	ADP
faba-218	89	15	the	the	DET
faba-218	89	16	major	major	ADJ
faba-218	89	17	barriers	barrier	NOUN
faba-218	89	18	to	to	ADP
faba-218	89	19	implementing	implement	VERB
faba-218	89	20	ipsas	ipsa	NOUN
faba-218	89	21	.	.	PUNCT
faba-218	90	1	pwc	pwc	PROPN
faba-218	90	2	(	(	PUNCT
faba-218	90	3	2014	2014	NUM
faba-218	90	4	)	)	PUNCT
faba-218	90	5	emphasized	emphasize	VERB
faba-218	90	6	that	that	SCONJ
faba-218	90	7	governments	government	NOUN
faba-218	90	8	with	with	ADP
faba-218	90	9	lower	low	ADJ
faba-218	90	10	maturity	maturity	NOUN
faba-218	90	11	in	in	ADP
faba-218	90	12	accounting	accounting	NOUN
faba-218	90	13	and	and	CCONJ
faba-218	90	14	it	it	PRON
faba-218	90	15	systems	system	NOUN
faba-218	90	16	,	,	PUNCT
faba-218	90	17	such	such	ADJ
faba-218	90	18	as	as	ADP
faba-218	90	19	those	those	PRON
faba-218	90	20	using	use	VERB
faba-218	90	21	cash	cash	NOUN
faba-218	90	22	-	-	PUNCT
faba-218	90	23	based	base	VERB
faba-218	90	24	accounting	accounting	NOUN
faba-218	90	25	,	,	PUNCT
faba-218	90	26	will	will	AUX
faba-218	90	27	need	need	VERB
faba-218	90	28	to	to	PART
faba-218	90	29	invest	invest	VERB
faba-218	90	30	in	in	ADP
faba-218	90	31	modernizing	modernize	VERB
faba-218	90	32	their	their	PRON
faba-218	90	33	system	system	NOUN
faba-218	90	34	,	,	PUNCT
faba-218	90	35	facing	face	VERB
faba-218	90	36	higher	high	ADJ
faba-218	90	37	costs	cost	NOUN
faba-218	90	38	relative	relative	ADJ
faba-218	90	39	to	to	ADP
faba-218	90	40	gdp	gdp	NOUN
faba-218	90	41	compared	compare	VERB
faba-218	90	42	to	to	ADP
faba-218	90	43	governments	government	NOUN
faba-218	90	44	with	with	ADP
faba-218	90	45	more	more	ADJ
faba-218	90	46	mature	mature	ADJ
faba-218	90	47	systems	system	NOUN
faba-218	90	48	.	.	PUNCT
faba-218	91	1	similarly	similarly	ADV
faba-218	91	2	,	,	PUNCT
faba-218	91	3	salia	salia	PROPN
faba-218	91	4	and	and	CCONJ
faba-218	91	5	atuilik	atuilik	PROPN
faba-218	91	6	(	(	PUNCT
faba-218	91	7	2018	2018	NUM
faba-218	91	8	)	)	PUNCT
faba-218	91	9	noted	note	VERB
faba-218	91	10	that	that	SCONJ
faba-218	91	11	the	the	DET
faba-218	91	12	cost	cost	NOUN
faba-218	91	13	of	of	ADP
faba-218	91	14	transitioning	transition	VERB
faba-218	91	15	to	to	ADP
faba-218	91	16	the	the	DET
faba-218	91	17	standards	standard	NOUN
faba-218	91	18	in	in	ADP
faba-218	91	19	liberia	liberia	PROPN
faba-218	91	20	poses	pose	VERB
faba-218	91	21	a	a	DET
faba-218	91	22	threat	threat	NOUN
faba-218	91	23	to	to	ADP
faba-218	91	24	the	the	DET
faba-218	91	25	realization	realization	NOUN
faba-218	91	26	of	of	ADP
faba-218	91	27	their	their	PRON
faba-218	91	28	potential	potential	ADJ
faba-218	91	29	benefits	benefit	NOUN
faba-218	91	30	of	of	ADP
faba-218	91	31	their	their	PRON
faba-218	91	32	implementationin	implementationin	PROPN
faba-218	91	33	ghana	ghana	PROPN
faba-218	91	34	,	,	PUNCT
faba-218	91	35	agyemang	agyemang	PROPN
faba-218	91	36	(	(	PUNCT
faba-218	91	37	2017	2017	NUM
faba-218	91	38	)	)	PUNCT
faba-218	91	39	found	find	VERB
faba-218	91	40	that	that	SCONJ
faba-218	91	41	research	research	NOUN
faba-218	91	42	costs	cost	NOUN
faba-218	91	43	,	,	PUNCT
faba-218	91	44	training	training	NOUN
faba-218	91	45	,	,	PUNCT
faba-218	91	46	acquisition	acquisition	NOUN
faba-218	91	47	of	of	ADP
faba-218	91	48	software	software	NOUN
faba-218	91	49	and	and	CCONJ
faba-218	91	50	hardware	hardware	NOUN
faba-218	91	51	,	,	PUNCT
faba-218	91	52	and	and	CCONJ
faba-218	91	53	ipsas	ipsas	PROPN
faba-218	91	54	maintenance	maintenance	NOUN
faba-218	91	55	significantly	significantly	ADV
faba-218	91	56	affect	affect	VERB
faba-218	91	57	the	the	DET
faba-218	91	58	adoption	adoption	NOUN
faba-218	91	59	of	of	ADP
faba-218	91	60	these	these	DET
faba-218	91	61	standards	standard	NOUN
faba-218	91	62	.	.	PUNCT
faba-218	92	1	whitefield	whitefield	PROPN
faba-218	92	2	and	and	CCONJ
faba-218	92	3	savvas	savvas	PROPN
faba-218	92	4	(	(	PUNCT
faba-218	92	5	2016	2016	NUM
faba-218	92	6	)	)	PUNCT
faba-218	92	7	reported	report	VERB
faba-218	92	8	that	that	SCONJ
faba-218	92	9	high	high	ADJ
faba-218	92	10	costs	cost	NOUN
faba-218	92	11	negatively	negatively	ADV
faba-218	92	12	affected	affect	VERB
faba-218	92	13	the	the	DET
faba-218	92	14	adoption	adoption	NOUN
faba-218	92	15	of	of	ADP
faba-218	92	16	standards	standard	NOUN
faba-218	92	17	in	in	ADP
faba-218	92	18	kenya	kenya	PROPN
faba-218	92	19	.	.	PUNCT
faba-218	93	1	redmayne	redmayne	PROPN
faba-218	93	2	et	et	PROPN
faba-218	93	3	al	al	PROPN
faba-218	93	4	.	.	PROPN
faba-218	94	1	(	(	PUNCT
faba-218	94	2	2019	2019	NUM
faba-218	94	3	)	)	PUNCT
faba-218	94	4	focused	focus	VERB
faba-218	94	5	on	on	ADP
faba-218	94	6	audit	audit	NOUN
faba-218	94	7	costs	cost	NOUN
faba-218	94	8	and	and	CCONJ
faba-218	94	9	found	find	VERB
faba-218	94	10	that	that	SCONJ
faba-218	94	11	they	they	PRON
faba-218	94	12	have	have	AUX
faba-218	94	13	increased	increase	VERB
faba-218	94	14	after	after	SCONJ
faba-218	94	15	the	the	DET
faba-218	94	16	ipsas	ipsa	NOUN
faba-218	94	17	were	be	AUX
faba-218	94	18	adopted	adopt	VERB
faba-218	94	19	in	in	ADP
faba-218	94	20	new	new	PROPN
faba-218	94	21	zealand	zealand	PROPN
faba-218	94	22	.	.	PUNCT
faba-218	95	1	widad	widad	PROPN
faba-218	95	2	benzine	benzine	NOUN
faba-218	95	3	/	/	SYM
faba-218	95	4	finance	finance	NOUN
faba-218	95	5	,	,	PUNCT
faba-218	95	6	accounting	accounting	NOUN
faba-218	95	7	and	and	CCONJ
faba-218	95	8	business	business	NOUN
faba-218	95	9	analysis	analysis	NOUN
faba-218	95	10	,	,	PUNCT
faba-218	95	11	volume	volume	NOUN
faba-218	95	12	6	6	NUM
faba-218	95	13	,	,	PUNCT
faba-218	95	14	issue	issue	NOUN
faba-218	95	15	2	2	NUM
faba-218	95	16	,	,	PUNCT
faba-218	95	17	2024	2024	NUM
faba-218	95	18	124	124	NUM
faba-218	95	19	this	this	DET
faba-218	95	20	study	study	NOUN
faba-218	95	21	assumes	assume	VERB
faba-218	95	22	that	that	SCONJ
faba-218	95	23	implementing	implement	VERB
faba-218	95	24	ipsas	ipsa	NOUN
faba-218	95	25	necessitates	necessitate	VERB
faba-218	95	26	substantial	substantial	ADJ
faba-218	95	27	investments	investment	NOUN
faba-218	95	28	in	in	ADP
faba-218	95	29	human	human	ADJ
faba-218	95	30	resources	resource	NOUN
faba-218	95	31	development	development	NOUN
faba-218	95	32	,	,	PUNCT
faba-218	95	33	infrastructure	infrastructure	NOUN
faba-218	95	34	preparation	preparation	NOUN
faba-218	95	35	,	,	PUNCT
faba-218	95	36	and	and	CCONJ
faba-218	95	37	organizational	organizational	ADJ
faba-218	95	38	resources	resource	NOUN
faba-218	95	39	.	.	PUNCT
faba-218	96	1	these	these	DET
faba-218	96	2	costs	cost	NOUN
faba-218	96	3	are	be	AUX
faba-218	96	4	considered	consider	VERB
faba-218	96	5	a	a	DET
faba-218	96	6	major	major	ADJ
faba-218	96	7	challenge	challenge	NOUN
faba-218	96	8	that	that	PRON
faba-218	96	9	affects	affect	VERB
faba-218	96	10	implementing	implement	VERB
faba-218	96	11	the	the	DET
faba-218	96	12	standards	standard	NOUN
faba-218	96	13	in	in	ADP
faba-218	96	14	algeria	algeria	PROPN
faba-218	96	15	.	.	PUNCT
faba-218	97	1	h4	h4	NOUN
faba-218	97	2	:	:	PUNCT
faba-218	97	3	cost	cost	NOUN
faba-218	97	4	has	have	VERB
faba-218	97	5	a	a	DET
faba-218	97	6	significant	significant	ADJ
faba-218	97	7	impact	impact	NOUN
faba-218	97	8	on	on	ADP
faba-218	97	9	the	the	DET
faba-218	97	10	implementation	implementation	NOUN
faba-218	97	11	of	of	ADP
faba-218	97	12	ipsas	ipsa	NOUN
faba-218	97	13	.	.	PUNCT
faba-218	98	1	skills	skill	NOUN
faba-218	98	2	accrual	accrual	ADJ
faba-218	98	3	accounting	accounting	NOUN
faba-218	98	4	requires	require	VERB
faba-218	98	5	high	high	ADJ
faba-218	98	6	skills	skill	NOUN
faba-218	98	7	because	because	SCONJ
faba-218	98	8	it	it	PRON
faba-218	98	9	is	be	AUX
faba-218	98	10	more	more	ADV
faba-218	98	11	complex	complex	ADJ
faba-218	98	12	compared	compare	VERB
faba-218	98	13	to	to	ADP
faba-218	98	14	cash	cash	NOUN
faba-218	98	15	accounting	accounting	NOUN
faba-218	98	16	(	(	PUNCT
faba-218	98	17	haji	haji	PROPN
faba-218	98	18	din	din	PROPN
faba-218	98	19	and	and	CCONJ
faba-218	98	20	el	el	PROPN
faba-218	98	21	haron	haron	PROPN
faba-218	98	22	2023	2023	NUM
faba-218	98	23	;	;	PUNCT
faba-218	98	24	shehadeh	shehadeh	ADJ
faba-218	98	25	2022	2022	NUM
faba-218	98	26	)	)	PUNCT
faba-218	98	27	,	,	PUNCT
faba-218	98	28	so	so	CCONJ
faba-218	98	29	the	the	DET
faba-218	98	30	successful	successful	ADJ
faba-218	98	31	implementation	implementation	NOUN
faba-218	98	32	of	of	ADP
faba-218	98	33	ipsas	ipsa	NOUN
faba-218	98	34	is	be	AUX
faba-218	98	35	linked	link	VERB
faba-218	98	36	to	to	ADP
faba-218	98	37	the	the	DET
faba-218	98	38	presence	presence	NOUN
faba-218	98	39	of	of	ADP
faba-218	98	40	qualified	qualified	ADJ
faba-218	98	41	individuals	individual	NOUN
faba-218	98	42	with	with	ADP
faba-218	98	43	the	the	DET
faba-218	98	44	necessary	necessary	ADJ
faba-218	98	45	skills	skill	NOUN
faba-218	98	46	and	and	CCONJ
faba-218	98	47	knowledge	knowledge	NOUN
faba-218	98	48	.	.	PUNCT
faba-218	99	1	skills	skill	NOUN
faba-218	99	2	encompass	encompass	VERB
faba-218	99	3	a	a	DET
faba-218	99	4	range	range	NOUN
faba-218	99	5	of	of	ADP
faba-218	99	6	factors	factor	NOUN
faba-218	99	7	,	,	PUNCT
faba-218	99	8	including	include	VERB
faba-218	99	9	knowledge	knowledge	NOUN
faba-218	99	10	,	,	PUNCT
faba-218	99	11	qualifications	qualification	NOUN
faba-218	99	12	,	,	PUNCT
faba-218	99	13	and	and	CCONJ
faba-218	99	14	training	training	NOUN
faba-218	99	15	,	,	PUNCT
faba-218	99	16	which	which	PRON
faba-218	99	17	together	together	ADV
faba-218	99	18	contribute	contribute	VERB
faba-218	99	19	to	to	ADP
faba-218	99	20	determining	determine	VERB
faba-218	99	21	the	the	DET
faba-218	99	22	competence	competence	NOUN
faba-218	99	23	and	and	CCONJ
faba-218	99	24	capabilities	capability	NOUN
faba-218	99	25	of	of	ADP
faba-218	99	26	individuals	individual	NOUN
faba-218	99	27	.	.	PUNCT
faba-218	100	1	according	accord	VERB
faba-218	100	2	to	to	ADP
faba-218	100	3	tanjeh	tanjeh	NOUN
faba-218	100	4	(	(	PUNCT
faba-218	100	5	2016	2016	NUM
faba-218	100	6	)	)	PUNCT
faba-218	100	7	,	,	PUNCT
faba-218	100	8	the	the	DET
faba-218	100	9	greater	great	ADJ
faba-218	100	10	awareness	awareness	NOUN
faba-218	100	11	and	and	CCONJ
faba-218	100	12	knowledge	knowledge	NOUN
faba-218	100	13	lead	lead	VERB
faba-218	100	14	to	to	ADP
faba-218	100	15	a	a	DET
faba-218	100	16	more	more	ADV
faba-218	100	17	profound	profound	ADJ
faba-218	100	18	understanding	understanding	NOUN
faba-218	100	19	of	of	ADP
faba-218	100	20	ipsas	ipsa	NOUN
faba-218	100	21	,	,	PUNCT
faba-218	100	22	facilitating	facilitate	VERB
faba-218	100	23	its	its	PRON
faba-218	100	24	adoption	adoption	NOUN
faba-218	100	25	.	.	PUNCT
faba-218	101	1	as	as	ADP
faba-218	101	2	for	for	ADP
faba-218	101	3	training	training	NOUN
faba-218	101	4	,	,	PUNCT
faba-218	101	5	it	it	PRON
faba-218	101	6	ensures	ensure	VERB
faba-218	101	7	a	a	DET
faba-218	101	8	better	well	ADJ
faba-218	101	9	scenario	scenario	NOUN
faba-218	101	10	for	for	ADP
faba-218	101	11	adopting	adopt	VERB
faba-218	101	12	standards	standard	NOUN
faba-218	101	13	because	because	SCONJ
faba-218	101	14	it	it	PRON
faba-218	101	15	meets	meet	VERB
faba-218	101	16	the	the	DET
faba-218	101	17	needs	need	NOUN
faba-218	101	18	of	of	ADP
faba-218	101	19	employees	employee	NOUN
faba-218	101	20	,	,	PUNCT
faba-218	101	21	as	as	SCONJ
faba-218	101	22	it	it	PRON
faba-218	101	23	helps	helps	AUX
faba-218	101	24	identify	identify	VERB
faba-218	101	25	the	the	DET
faba-218	101	26	new	new	ADJ
faba-218	101	27	system	system	NOUN
faba-218	101	28	,	,	PUNCT
faba-218	101	29	share	share	NOUN
faba-218	101	30	information	information	NOUN
faba-218	101	31	,	,	PUNCT
faba-218	101	32	and	and	CCONJ
faba-218	101	33	accommodate	accommodate	ADJ
faba-218	101	34	changes	change	NOUN
faba-218	101	35	(	(	PUNCT
faba-218	101	36	shehadeh	shehadeh	NOUN
faba-218	101	37	2022	2022	NUM
faba-218	101	38	)	)	PUNCT
faba-218	101	39	.	.	PUNCT
faba-218	102	1	several	several	ADJ
faba-218	102	2	studies	study	NOUN
faba-218	102	3	highlight	highlight	VERB
faba-218	102	4	the	the	DET
faba-218	102	5	importance	importance	NOUN
faba-218	102	6	of	of	ADP
faba-218	102	7	skills	skill	NOUN
faba-218	102	8	in	in	ADP
faba-218	102	9	ipsas	ipsas	ADJ
faba-218	102	10	implementation	implementation	NOUN
faba-218	102	11	.	.	PUNCT
faba-218	103	1	for	for	ADP
faba-218	103	2	example	example	NOUN
faba-218	103	3	,	,	PUNCT
faba-218	103	4	wang	wang	PROPN
faba-218	103	5	and	and	CCONJ
faba-218	103	6	miraj	miraj	PROPN
faba-218	103	7	(	(	PUNCT
faba-218	103	8	2018	2018	NUM
faba-218	103	9	)	)	PUNCT
faba-218	103	10	found	find	VERB
faba-218	103	11	that	that	SCONJ
faba-218	103	12	south	south	ADJ
faba-218	103	13	asian	asian	ADJ
faba-218	103	14	countries	country	NOUN
faba-218	103	15	suffer	suffer	VERB
faba-218	103	16	from	from	ADP
faba-218	103	17	a	a	DET
faba-218	103	18	significant	significant	ADJ
faba-218	103	19	shortage	shortage	NOUN
faba-218	103	20	of	of	ADP
faba-218	103	21	skills	skill	NOUN
faba-218	103	22	and	and	CCONJ
faba-218	103	23	capabilities	capability	NOUN
faba-218	103	24	,	,	PUNCT
faba-218	103	25	which	which	PRON
faba-218	103	26	has	have	AUX
faba-218	103	27	caused	cause	VERB
faba-218	103	28	slow	slow	ADJ
faba-218	103	29	implementation	implementation	NOUN
faba-218	103	30	of	of	ADP
faba-218	103	31	standards	standard	NOUN
faba-218	103	32	.	.	PUNCT
faba-218	104	1	al	al	PROPN
faba-218	104	2	-	-	PUNCT
faba-218	104	3	otoom	otoom	NOUN
faba-218	104	4	and	and	CCONJ
faba-218	104	5	alrabba	alrabba	NOUN
faba-218	104	6	(	(	PUNCT
faba-218	104	7	2022	2022	NUM
faba-218	104	8	)	)	PUNCT
faba-218	104	9	concluded	conclude	VERB
faba-218	104	10	that	that	SCONJ
faba-218	104	11	employees	employee	NOUN
faba-218	104	12	'	'	PART
faba-218	104	13	lack	lack	NOUN
faba-218	104	14	of	of	ADP
faba-218	104	15	self	self	NOUN
faba-218	104	16	-	-	PUNCT
faba-218	104	17	efficacy	efficacy	NOUN
faba-218	104	18	led	lead	VERB
faba-218	104	19	to	to	ADP
faba-218	104	20	resistance	resistance	NOUN
faba-218	104	21	in	in	ADP
faba-218	104	22	jordan	jordan	PROPN
faba-218	104	23	.	.	PUNCT
faba-218	105	1	this	this	DET
faba-218	105	2	study	study	NOUN
faba-218	105	3	assumes	assume	VERB
faba-218	105	4	that	that	SCONJ
faba-218	105	5	implementing	implement	VERB
faba-218	105	6	ipsas	ipsa	NOUN
faba-218	105	7	is	be	AUX
faba-218	105	8	complex	complex	ADJ
faba-218	105	9	and	and	CCONJ
faba-218	105	10	requires	require	VERB
faba-218	105	11	more	more	ADJ
faba-218	105	12	skills	skill	NOUN
faba-218	105	13	than	than	ADP
faba-218	105	14	those	those	PRON
faba-218	105	15	applied	apply	VERB
faba-218	105	16	in	in	ADP
faba-218	105	17	current	current	ADJ
faba-218	105	18	accounting	accounting	NOUN
faba-218	105	19	,	,	PUNCT
faba-218	105	20	which	which	PRON
faba-218	105	21	will	will	AUX
faba-218	105	22	be	be	AUX
faba-218	105	23	a	a	DET
faba-218	105	24	major	major	ADJ
faba-218	105	25	challenge	challenge	NOUN
faba-218	105	26	to	to	ADP
faba-218	105	27	implementation	implementation	NOUN
faba-218	105	28	.	.	PUNCT
faba-218	106	1	h5	h5	PROPN
faba-218	106	2	:	:	PUNCT
faba-218	106	3	skills	skill	NOUN
faba-218	106	4	have	have	VERB
faba-218	106	5	a	a	DET
faba-218	106	6	significant	significant	ADJ
faba-218	106	7	impact	impact	NOUN
faba-218	106	8	on	on	ADP
faba-218	106	9	the	the	DET
faba-218	106	10	implementation	implementation	NOUN
faba-218	106	11	of	of	ADP
faba-218	106	12	ipsas	ipsa	NOUN
faba-218	106	13	.	.	PUNCT
faba-218	107	1	structural	structural	ADJ
faba-218	107	2	and	and	CCONJ
faba-218	107	3	organizational	organizational	ADJ
faba-218	107	4	transformation	transformation	NOUN
faba-218	107	5	implementing	implement	VERB
faba-218	107	6	ipsas	ipsa	NOUN
faba-218	107	7	requires	require	VERB
faba-218	107	8	changing	change	VERB
faba-218	107	9	local	local	ADJ
faba-218	107	10	regulations	regulation	NOUN
faba-218	107	11	and	and	CCONJ
faba-218	107	12	laws	law	NOUN
faba-218	107	13	to	to	PART
faba-218	107	14	provide	provide	VERB
faba-218	107	15	the	the	DET
faba-218	107	16	appropriate	appropriate	ADJ
faba-218	107	17	legal	legal	ADJ
faba-218	107	18	and	and	CCONJ
faba-218	107	19	regulatory	regulatory	ADJ
faba-218	107	20	support	support	NOUN
faba-218	107	21	in	in	ADP
faba-218	107	22	line	line	NOUN
faba-218	107	23	with	with	ADP
faba-218	107	24	international	international	ADJ
faba-218	107	25	requirements	requirement	NOUN
faba-218	107	26	.	.	PUNCT
faba-218	108	1	the	the	DET
faba-218	108	2	interpretation	interpretation	NOUN
faba-218	108	3	of	of	ADP
faba-218	108	4	public	public	ADJ
faba-218	108	5	sector	sector	NOUN
faba-218	108	6	reform	reform	NOUN
faba-218	108	7	by	by	ADP
faba-218	108	8	governments	government	NOUN
faba-218	108	9	can	can	AUX
faba-218	108	10	range	range	VERB
faba-218	108	11	from	from	ADP
faba-218	108	12	minimal	minimal	ADJ
faba-218	108	13	legislative	legislative	ADJ
faba-218	108	14	adjustments	adjustment	NOUN
faba-218	108	15	to	to	ADP
faba-218	108	16	substantial	substantial	ADJ
faba-218	108	17	transformations	transformation	NOUN
faba-218	108	18	of	of	ADP
faba-218	108	19	accounting	accounting	NOUN
faba-218	108	20	practices	practice	NOUN
faba-218	108	21	.	.	PUNCT
faba-218	109	1	roje	roje	NOUN
faba-218	109	2	et	et	PROPN
faba-218	109	3	al	al	PROPN
faba-218	109	4	.	.	PROPN
faba-218	110	1	(	(	PUNCT
faba-218	110	2	2010	2010	NUM
faba-218	110	3	)	)	PUNCT
faba-218	110	4	noted	note	VERB
faba-218	110	5	that	that	SCONJ
faba-218	110	6	countries	country	NOUN
faba-218	110	7	with	with	ADP
faba-218	110	8	developed	develop	VERB
faba-218	110	9	national	national	ADJ
faba-218	110	10	accounting	accounting	NOUN
faba-218	110	11	systems	system	NOUN
faba-218	110	12	have	have	AUX
faba-218	110	13	made	make	VERB
faba-218	110	14	significant	significant	ADJ
faba-218	110	15	progress	progress	NOUN
faba-218	110	16	in	in	ADP
faba-218	110	17	implementing	implement	VERB
faba-218	110	18	accrual	accrual	ADJ
faba-218	110	19	accounting	accounting	NOUN
faba-218	110	20	,	,	PUNCT
faba-218	110	21	which	which	PRON
faba-218	110	22	has	have	AUX
faba-218	110	23	supported	support	VERB
faba-218	110	24	their	their	PRON
faba-218	110	25	compliance	compliance	NOUN
faba-218	110	26	with	with	ADP
faba-218	110	27	standards	standard	NOUN
faba-218	110	28	and	and	CCONJ
faba-218	110	29	harmonization	harmonization	NOUN
faba-218	110	30	of	of	ADP
faba-218	110	31	their	their	PRON
faba-218	110	32	accounting	accounting	NOUN
faba-218	110	33	practices	practice	NOUN
faba-218	110	34	,	,	PUNCT
faba-218	110	35	while	while	SCONJ
faba-218	110	36	those	those	PRON
faba-218	110	37	using	use	VERB
faba-218	110	38	cash	cash	NOUN
faba-218	110	39	-	-	PUNCT
faba-218	110	40	based	base	VERB
faba-218	110	41	or	or	CCONJ
faba-218	110	42	modified	modify	VERB
faba-218	110	43	cashbased	cashbase	VERB
faba-218	110	44	systems	system	NOUN
faba-218	110	45	experience	experience	VERB
faba-218	110	46	slower	slow	ADJ
faba-218	110	47	transitions	transition	NOUN
faba-218	110	48	.	.	PUNCT
faba-218	111	1	pwc	pwc	PROPN
faba-218	111	2	(	(	PUNCT
faba-218	111	3	2014	2014	NUM
faba-218	111	4	)	)	PUNCT
faba-218	111	5	further	far	ADV
faba-218	111	6	suggests	suggest	VERB
faba-218	111	7	that	that	SCONJ
faba-218	111	8	national	national	ADJ
faba-218	111	9	legislation	legislation	NOUN
faba-218	111	10	plays	play	VERB
faba-218	111	11	a	a	DET
faba-218	111	12	crucial	crucial	ADJ
faba-218	111	13	role	role	NOUN
faba-218	111	14	in	in	ADP
faba-218	111	15	driving	drive	VERB
faba-218	111	16	accounting	accounting	NOUN
faba-218	111	17	maturity	maturity	NOUN
faba-218	111	18	,	,	PUNCT
faba-218	111	19	which	which	PRON
faba-218	111	20	countries	country	NOUN
faba-218	111	21	with	with	ADP
faba-218	111	22	mature	mature	ADJ
faba-218	111	23	accounting	accounting	NOUN
faba-218	111	24	systems	system	NOUN
faba-218	111	25	require	require	VERB
faba-218	111	26	fewer	few	ADJ
faba-218	111	27	structural	structural	ADJ
faba-218	111	28	changes	change	NOUN
faba-218	111	29	to	to	PART
faba-218	111	30	implement	implement	VERB
faba-218	111	31	ipsas	ipsa	NOUN
faba-218	111	32	,	,	PUNCT
faba-218	111	33	whereas	whereas	SCONJ
faba-218	111	34	those	those	PRON
faba-218	111	35	with	with	ADP
faba-218	111	36	lower	low	ADJ
faba-218	111	37	maturity	maturity	NOUN
faba-218	111	38	face	face	VERB
faba-218	111	39	substantial	substantial	ADJ
faba-218	111	40	legislative	legislative	ADJ
faba-218	111	41	and	and	CCONJ
faba-218	111	42	organizational	organizational	ADJ
faba-218	111	43	obstacles	obstacle	NOUN
faba-218	111	44	,	,	PUNCT
faba-218	111	45	requiring	require	VERB
faba-218	111	46	significant	significant	ADJ
faba-218	111	47	reforms	reform	NOUN
faba-218	111	48	to	to	PART
faba-218	111	49	meet	meet	VERB
faba-218	111	50	ipsas	ipsa	NOUN
faba-218	111	51	standards	standard	NOUN
faba-218	111	52	practices	practice	NOUN
faba-218	111	53	.	.	PUNCT
faba-218	112	1	this	this	DET
faba-218	112	2	process	process	NOUN
faba-218	112	3	is	be	AUX
faba-218	112	4	complex	complex	ADJ
faba-218	112	5	and	and	CCONJ
faba-218	112	6	time	time	NOUN
faba-218	112	7	-	-	PUNCT
faba-218	112	8	consuming	consume	VERB
faba-218	112	9	,	,	PUNCT
faba-218	112	10	often	often	ADV
faba-218	112	11	spanning	span	VERB
faba-218	112	12	several	several	ADJ
faba-218	112	13	years	year	NOUN
faba-218	112	14	(	(	PUNCT
faba-218	112	15	acca	acca	NOUN
faba-218	112	16	2017	2017	NUM
faba-218	112	17	)	)	PUNCT
faba-218	112	18	.	.	PUNCT
faba-218	113	1	studies	study	NOUN
faba-218	113	2	such	such	ADJ
faba-218	113	3	as	as	ADP
faba-218	113	4	those	those	PRON
faba-218	113	5	by	by	ADP
faba-218	113	6	aboukhadeer	aboukhadeer	NOUN
faba-218	113	7	et	et	PROPN
faba-218	113	8	al	al	PROPN
faba-218	113	9	.	.	PROPN
faba-218	113	10	(	(	PUNCT
faba-218	113	11	2023	2023	NUM
faba-218	113	12	)	)	PUNCT
faba-218	113	13	on	on	ADP
faba-218	113	14	libya	libya	PROPN
faba-218	113	15	and	and	CCONJ
faba-218	113	16	salia	salia	PROPN
faba-218	113	17	and	and	CCONJ
faba-218	113	18	atuilik	atuilik	PROPN
faba-218	113	19	(	(	PUNCT
faba-218	113	20	2018	2018	NUM
faba-218	113	21	)	)	PUNCT
faba-218	113	22	on	on	ADP
faba-218	113	23	liberia	liberia	PROPN
faba-218	113	24	underscore	underscore	NOUN
faba-218	113	25	that	that	SCONJ
faba-218	113	26	conflicts	conflict	NOUN
faba-218	113	27	between	between	ADP
faba-218	113	28	national	national	ADJ
faba-218	113	29	legal	legal	ADJ
faba-218	113	30	frameworks	framework	NOUN
faba-218	113	31	and	and	CCONJ
faba-218	113	32	ipsas	ipsa	NOUN
faba-218	113	33	requirements	requirement	NOUN
faba-218	113	34	present	present	VERB
faba-218	113	35	significant	significant	ADJ
faba-218	113	36	obstacles	obstacle	NOUN
faba-218	113	37	to	to	ADP
faba-218	113	38	successful	successful	ADJ
faba-218	113	39	adoption	adoption	NOUN
faba-218	113	40	.	.	PUNCT
faba-218	114	1	brusca	brusca	NOUN
faba-218	114	2	et	et	PROPN
faba-218	114	3	al	al	PROPN
faba-218	114	4	.	.	PUNCT
faba-218	115	1	(	(	PUNCT
faba-218	115	2	2016	2016	NUM
faba-218	115	3	)	)	PUNCT
faba-218	115	4	and	and	CCONJ
faba-218	115	5	zibaghafa	zibaghafa	PROPN
faba-218	115	6	and	and	CCONJ
faba-218	115	7	okpolosa	okpolosa	PROPN
faba-218	115	8	(	(	PUNCT
faba-218	115	9	2024	2024	NUM
faba-218	115	10	)	)	PUNCT
faba-218	115	11	argue	argue	VERB
faba-218	115	12	that	that	SCONJ
faba-218	115	13	updating	update	VERB
faba-218	115	14	accounting	accounting	NOUN
faba-218	115	15	systems	system	NOUN
faba-218	115	16	and	and	CCONJ
faba-218	115	17	infrastructure	infrastructure	NOUN
faba-218	115	18	is	be	AUX
faba-218	115	19	essential	essential	ADJ
faba-218	115	20	because	because	SCONJ
faba-218	115	21	traditional	traditional	ADJ
faba-218	115	22	government	government	NOUN
faba-218	115	23	sector	sector	NOUN
faba-218	115	24	accounting	accounting	NOUN
faba-218	115	25	technologies	technology	NOUN
faba-218	115	26	and	and	CCONJ
faba-218	115	27	structures	structure	NOUN
faba-218	115	28	are	be	AUX
faba-218	115	29	no	no	ADV
faba-218	115	30	longer	long	ADV
faba-218	115	31	suitable	suitable	ADJ
faba-218	115	32	.	.	PUNCT
faba-218	116	1	this	this	DET
faba-218	116	2	development	development	NOUN
faba-218	116	3	will	will	AUX
faba-218	116	4	facilitate	facilitate	VERB
faba-218	116	5	the	the	DET
faba-218	116	6	implementation	implementation	NOUN
faba-218	116	7	of	of	ADP
faba-218	116	8	standards	standard	NOUN
faba-218	116	9	and	and	CCONJ
faba-218	116	10	improve	improve	VERB
faba-218	116	11	accounting	accounting	NOUN
faba-218	116	12	practices	practice	NOUN
faba-218	116	13	and	and	CCONJ
faba-218	116	14	the	the	DET
faba-218	116	15	quality	quality	NOUN
faba-218	116	16	of	of	ADP
faba-218	116	17	financial	financial	ADJ
faba-218	116	18	statements	statement	NOUN
faba-218	116	19	(	(	PUNCT
faba-218	116	20	haji	haji	PROPN
faba-218	116	21	din	din	PROPN
faba-218	116	22	and	and	CCONJ
faba-218	116	23	el	el	PROPN
faba-218	116	24	haron	haron	PROPN
faba-218	116	25	2023	2023	NUM
faba-218	116	26	;	;	PUNCT
faba-218	116	27	maruf	maruf	NOUN
faba-218	116	28	2024	2024	NUM
faba-218	116	29	)	)	PUNCT
faba-218	116	30	.	.	PUNCT
faba-218	117	1	abu	abu	PROPN
faba-218	117	2	haija	haija	PROPN
faba-218	117	3	et	et	PROPN
faba-218	117	4	al	al	PROPN
faba-218	117	5	.	.	PROPN
faba-218	117	6	(	(	PUNCT
faba-218	117	7	2021	2021	NUM
faba-218	117	8	)	)	PUNCT
faba-218	117	9	and	and	CCONJ
faba-218	117	10	whitefield	whitefield	PROPN
faba-218	117	11	and	and	CCONJ
faba-218	117	12	savvas	savvas	PROPN
faba-218	117	13	(	(	PUNCT
faba-218	117	14	2016	2016	NUM
faba-218	117	15	)	)	PUNCT
faba-218	117	16	support	support	VERB
faba-218	117	17	the	the	DET
faba-218	117	18	idea	idea	NOUN
faba-218	117	19	that	that	SCONJ
faba-218	117	20	investment	investment	NOUN
faba-218	117	21	in	in	ADP
faba-218	117	22	technology	technology	NOUN
faba-218	117	23	is	be	AUX
faba-218	117	24	a	a	DET
faba-218	117	25	potent	potent	ADJ
faba-218	117	26	motivator	motivator	NOUN
faba-218	117	27	to	to	PART
faba-218	117	28	implement	implement	VERB
faba-218	117	29	ipsas	ipsa	NOUN
faba-218	117	30	.	.	PUNCT
faba-218	118	1	this	this	DET
faba-218	118	2	study	study	NOUN
faba-218	118	3	recognizes	recognize	VERB
faba-218	118	4	the	the	DET
faba-218	118	5	critical	critical	ADJ
faba-218	118	6	role	role	NOUN
faba-218	118	7	of	of	ADP
faba-218	118	8	legal	legal	ADJ
faba-218	118	9	reform	reform	NOUN
faba-218	118	10	and	and	CCONJ
faba-218	118	11	infrastructure	infrastructure	NOUN
faba-218	118	12	development	development	NOUN
faba-218	118	13	in	in	ADP
faba-218	118	14	the	the	DET
faba-218	118	15	transition	transition	NOUN
faba-218	118	16	to	to	ADP
faba-218	118	17	ipsas	ipsa	NOUN
faba-218	118	18	in	in	ADP
faba-218	118	19	algeria	algeria	PROPN
faba-218	118	20	,	,	PUNCT
faba-218	118	21	highlighting	highlight	VERB
faba-218	118	22	them	they	PRON
faba-218	118	23	as	as	ADP
faba-218	118	24	significant	significant	ADJ
faba-218	118	25	challenges	challenge	NOUN
faba-218	118	26	to	to	ADP
faba-218	118	27	successful	successful	ADJ
faba-218	118	28	implementation	implementation	NOUN
faba-218	118	29	.	.	PUNCT
faba-218	119	1	h6	h6	NOUN
faba-218	119	2	:	:	PUNCT
faba-218	119	3	structural	structural	ADJ
faba-218	119	4	and	and	CCONJ
faba-218	119	5	organizational	organizational	ADJ
faba-218	119	6	transformation	transformation	NOUN
faba-218	119	7	has	have	VERB
faba-218	119	8	a	a	DET
faba-218	119	9	significant	significant	ADJ
faba-218	119	10	impact	impact	NOUN
faba-218	119	11	on	on	ADP
faba-218	119	12	the	the	DET
faba-218	119	13	implementation	implementation	NOUN
faba-218	119	14	of	of	ADP
faba-218	119	15	ipsas	ipsa	NOUN
faba-218	119	16	.	.	PUNCT
faba-218	120	1	research	research	NOUN
faba-218	120	2	methodology	methodology	NOUN
faba-218	120	3	instrument	instrument	NOUN
faba-218	120	4	construction	construction	NOUN
faba-218	120	5	the	the	DET
faba-218	120	6	questionnaire	questionnaire	NOUN
faba-218	120	7	is	be	AUX
faba-218	120	8	the	the	DET
faba-218	120	9	most	most	ADV
faba-218	120	10	appropriate	appropriate	ADJ
faba-218	120	11	tool	tool	NOUN
faba-218	120	12	to	to	PART
faba-218	120	13	study	study	VERB
faba-218	120	14	this	this	DET
faba-218	120	15	topic	topic	NOUN
faba-218	120	16	.	.	PUNCT
faba-218	121	1	it	it	PRON
faba-218	121	2	enables	enable	VERB
faba-218	121	3	the	the	DET
faba-218	121	4	collection	collection	NOUN
faba-218	121	5	of	of	ADP
faba-218	121	6	data	datum	NOUN
faba-218	121	7	in	in	ADP
faba-218	121	8	a	a	DET
faba-218	121	9	coherent	coherent	ADJ
faba-218	121	10	and	and	CCONJ
faba-218	121	11	internally	internally	ADV
faba-218	121	12	consistent	consistent	ADJ
faba-218	121	13	manner	manner	NOUN
faba-218	121	14	(	(	PUNCT
faba-218	121	15	roopa	roopa	NOUN
faba-218	121	16	and	and	CCONJ
faba-218	121	17	rani	rani	PROPN
faba-218	121	18	2012	2012	NUM
faba-218	121	19	)	)	PUNCT
faba-218	121	20	.	.	PUNCT
faba-218	122	1	closed	close	VERB
faba-218	122	2	-	-	PUNCT
faba-218	122	3	ended	end	VERB
faba-218	122	4	questions	question	NOUN
faba-218	122	5	were	be	AUX
faba-218	122	6	used	use	VERB
faba-218	122	7	because	because	SCONJ
faba-218	122	8	they	they	PRON
faba-218	122	9	have	have	VERB
faba-218	122	10	greater	great	ADJ
faba-218	122	11	uniformity	uniformity	NOUN
faba-218	122	12	in	in	ADP
faba-218	122	13	answers	answer	NOUN
faba-218	122	14	,	,	PUNCT
faba-218	122	15	reduce	reduce	VERB
faba-218	122	16	errors	error	NOUN
faba-218	122	17	in	in	ADP
faba-218	122	18	understanding	understand	VERB
faba-218	122	19	questions	question	NOUN
faba-218	122	20	and	and	CCONJ
faba-218	122	21	variation	variation	NOUN
faba-218	122	22	in	in	ADP
faba-218	122	23	answers	answer	NOUN
faba-218	122	24	,	,	PUNCT
faba-218	122	25	and	and	CCONJ
faba-218	122	26	allow	allow	VERB
faba-218	122	27	comparison	comparison	NOUN
faba-218	122	28	between	between	ADP
faba-218	122	29	respondents	respondent	NOUN
faba-218	122	30	(	(	PUNCT
faba-218	122	31	auriacombe	auriacombe	NOUN
faba-218	122	32	2010	2010	NUM
faba-218	122	33	;	;	PUNCT
faba-218	122	34	meadows	meadow	NOUN
faba-218	122	35	2003	2003	NUM
faba-218	122	36	)	)	PUNCT
faba-218	122	37	.	.	PUNCT
faba-218	123	1	the	the	DET
faba-218	123	2	questionnaire	questionnaire	NOUN
faba-218	123	3	,	,	PUNCT
faba-218	123	4	consists	consist	VERB
faba-218	123	5	of	of	ADP
faba-218	123	6	seven	seven	NUM
faba-218	123	7	variables	variable	NOUN
faba-218	123	8	,	,	PUNCT
faba-218	123	9	was	be	AUX
faba-218	123	10	formulated	formulate	VERB
faba-218	123	11	based	base	VERB
faba-218	123	12	on	on	ADP
faba-218	123	13	relevant	relevant	ADJ
faba-218	123	14	studies	study	NOUN
faba-218	123	15	,	,	PUNCT
faba-218	123	16	with	with	ADP
faba-218	123	17	some	some	DET
faba-218	123	18	modified	modify	VERB
faba-218	123	19	to	to	PART
faba-218	123	20	suit	suit	VERB
faba-218	123	21	the	the	DET
faba-218	123	22	current	current	ADJ
faba-218	123	23	situation	situation	NOUN
faba-218	123	24	in	in	ADP
faba-218	123	25	algeria	algeria	PROPN
faba-218	123	26	,	,	PUNCT
faba-218	123	27	and	and	CCONJ
faba-218	123	28	then	then	ADV
faba-218	123	29	it	it	PRON
faba-218	123	30	was	be	AUX
faba-218	123	31	presented	present	VERB
faba-218	123	32	to	to	ADP
faba-218	123	33	arbitration	arbitration	NOUN
faba-218	123	34	for	for	ADP
faba-218	123	35	revision	revision	NOUN
faba-218	123	36	(	(	PUNCT
faba-218	123	37	appendix1	appendix1	NOUN
faba-218	123	38	)	)	PUNCT
faba-218	123	39	.	.	PUNCT
faba-218	124	1	a	a	DET
faba-218	124	2	5point	5point	NUM
faba-218	124	3	likert	likert	ADJ
faba-218	124	4	scale	scale	NOUN
faba-218	124	5	was	be	AUX
faba-218	124	6	used	use	VERB
faba-218	124	7	as	as	ADP
faba-218	124	8	a	a	DET
faba-218	124	9	tool	tool	NOUN
faba-218	124	10	to	to	PART
faba-218	124	11	measure	measure	VERB
faba-218	124	12	and	and	CCONJ
faba-218	124	13	understand	understand	VERB
faba-218	124	14	the	the	DET
faba-218	124	15	attitudes	attitude	NOUN
faba-218	124	16	of	of	ADP
faba-218	124	17	respondents	respondent	NOUN
faba-218	124	18	(	(	PUNCT
faba-218	124	19	tanujaya	tanujaya	NOUN
faba-218	124	20	et	et	PROPN
faba-218	124	21	al	al	PROPN
faba-218	124	22	.	.	PROPN
faba-218	124	23	2022	2022	NUM
faba-218	124	24	)	)	PUNCT
faba-218	124	25	.	.	PUNCT
faba-218	125	1	widad	widad	PROPN
faba-218	125	2	benzine	benzine	NOUN
faba-218	125	3	/	/	SYM
faba-218	125	4	finance	finance	NOUN
faba-218	125	5	,	,	PUNCT
faba-218	125	6	accounting	accounting	NOUN
faba-218	125	7	and	and	CCONJ
faba-218	125	8	business	business	NOUN
faba-218	125	9	analysis	analysis	NOUN
faba-218	125	10	,	,	PUNCT
faba-218	125	11	volume	volume	NOUN
faba-218	125	12	6	6	NUM
faba-218	125	13	,	,	PUNCT
faba-218	125	14	issue	issue	NOUN
faba-218	125	15	2	2	NUM
faba-218	125	16	,	,	PUNCT
faba-218	125	17	2024	2024	NUM
faba-218	125	18	125	125	NUM
faba-218	125	19	data	datum	NOUN
faba-218	125	20	collection	collection	NOUN
faba-218	125	21	and	and	CCONJ
faba-218	125	22	sample	sample	NOUN
faba-218	125	23	description	description	NOUN
faba-218	125	24	the	the	DET
faba-218	125	25	research	research	NOUN
faba-218	125	26	targeted	target	VERB
faba-218	125	27	employees	employee	NOUN
faba-218	125	28	of	of	ADP
faba-218	125	29	financial	financial	ADJ
faba-218	125	30	and	and	CCONJ
faba-218	125	31	accounting	accounting	NOUN
faba-218	125	32	departments	department	NOUN
faba-218	125	33	in	in	ADP
faba-218	125	34	government	government	NOUN
faba-218	125	35	administrations	administration	NOUN
faba-218	125	36	in	in	ADP
faba-218	125	37	eastern	eastern	PROPN
faba-218	125	38	algeria	algeria	PROPN
faba-218	125	39	,	,	PUNCT
faba-218	125	40	specifically	specifically	ADV
faba-218	125	41	in	in	ADP
faba-218	125	42	the	the	DET
faba-218	125	43	provinces	province	NOUN
faba-218	125	44	of	of	ADP
faba-218	125	45	annaba	annaba	PROPN
faba-218	125	46	,	,	PUNCT
faba-218	125	47	skikda	skikda	PROPN
faba-218	125	48	,	,	PUNCT
faba-218	125	49	el	el	PROPN
faba-218	125	50	-	-	PUNCT
faba-218	125	51	tarf	tarf	PROPN
faba-218	125	52	,	,	PUNCT
faba-218	125	53	guelma	guelma	ADJ
faba-218	125	54	,	,	PUNCT
faba-218	125	55	and	and	CCONJ
faba-218	125	56	tebessa	tebessa	NOUN
faba-218	125	57	,	,	PUNCT
faba-218	125	58	according	accord	VERB
faba-218	125	59	to	to	ADP
faba-218	125	60	the	the	DET
faba-218	125	61	effort	effort	NOUN
faba-218	125	62	and	and	CCONJ
faba-218	125	63	time	time	NOUN
faba-218	125	64	of	of	ADP
faba-218	125	65	the	the	DET
faba-218	125	66	researcher	researcher	NOUN
faba-218	125	67	.	.	PUNCT
faba-218	126	1	these	these	DET
faba-218	126	2	individuals	individual	NOUN
faba-218	126	3	were	be	AUX
faba-218	126	4	intentionally	intentionally	ADV
faba-218	126	5	selected	select	VERB
faba-218	126	6	because	because	SCONJ
faba-218	126	7	they	they	PRON
faba-218	126	8	are	be	AUX
faba-218	126	9	concerned	concerned	ADJ
faba-218	126	10	with	with	ADP
faba-218	126	11	public	public	ADJ
faba-218	126	12	accounting	accounting	NOUN
faba-218	126	13	implementation	implementation	NOUN
faba-218	126	14	and	and	CCONJ
faba-218	126	15	have	have	VERB
faba-218	126	16	characteristics	characteristic	NOUN
faba-218	126	17	and	and	CCONJ
faba-218	126	18	knowledge	knowledge	NOUN
faba-218	126	19	that	that	PRON
faba-218	126	20	align	align	VERB
faba-218	126	21	with	with	ADP
faba-218	126	22	the	the	DET
faba-218	126	23	research	research	NOUN
faba-218	126	24	objectives	objective	NOUN
faba-218	126	25	.	.	PUNCT
faba-218	127	1	163	163	NUM
faba-218	127	2	questionnaires	questionnaire	NOUN
faba-218	127	3	were	be	AUX
faba-218	127	4	collected	collect	VERB
faba-218	127	5	as	as	SCONJ
faba-218	127	6	the	the	DET
faba-218	127	7	employees	employee	NOUN
faba-218	127	8	were	be	AUX
faba-218	127	9	very	very	ADV
faba-218	127	10	discreet	discreet	ADJ
faba-218	127	11	.	.	PUNCT
faba-218	128	1	the	the	DET
faba-218	128	2	sample	sample	NOUN
faba-218	128	3	included	include	VERB
faba-218	128	4	13	13	NUM
faba-218	128	5	accountants	accountant	NOUN
faba-218	128	6	,	,	PUNCT
faba-218	128	7	31	31	NUM
faba-218	128	8	financial	financial	ADJ
faba-218	128	9	managers	manager	NOUN
faba-218	128	10	,	,	PUNCT
faba-218	128	11	60	60	NUM
faba-218	128	12	administrators	administrator	NOUN
faba-218	128	13	,	,	PUNCT
faba-218	128	14	and	and	CCONJ
faba-218	128	15	59	59	NUM
faba-218	128	16	other	other	ADJ
faba-218	128	17	positions	position	NOUN
faba-218	128	18	such	such	ADJ
faba-218	128	19	as	as	ADP
faba-218	128	20	administrative	administrative	ADJ
faba-218	128	21	assistant	assistant	NOUN
faba-218	128	22	or	or	CCONJ
faba-218	128	23	engineer	engineer	NOUN
faba-218	128	24	.	.	PUNCT
faba-218	129	1	33.1	33.1	NUM
faba-218	129	2	%	%	NOUN
faba-218	129	3	of	of	ADP
faba-218	129	4	them	they	PRON
faba-218	129	5	have	have	VERB
faba-218	129	6	a	a	DET
faba-218	129	7	bachelor	bachelor	NOUN
faba-218	129	8	’s	’s	PART
faba-218	129	9	degree	degree	NOUN
faba-218	129	10	,	,	PUNCT
faba-218	129	11	42.3	42.3	NUM
faba-218	129	12	%	%	NOUN
faba-218	129	13	have	have	VERB
faba-218	129	14	a	a	DET
faba-218	129	15	master	master	NOUN
faba-218	129	16	’s	’s	PART
faba-218	129	17	degree	degree	NOUN
faba-218	129	18	,	,	PUNCT
faba-218	129	19	and	and	CCONJ
faba-218	129	20	24.5	24.5	NUM
faba-218	129	21	%	%	NOUN
faba-218	129	22	have	have	VERB
faba-218	129	23	other	other	ADJ
faba-218	129	24	non	non	ADJ
faba-218	129	25	-	-	ADJ
faba-218	129	26	university	university	ADJ
faba-218	129	27	degrees	degree	NOUN
faba-218	129	28	or	or	CCONJ
faba-218	129	29	mostly	mostly	ADV
faba-218	129	30	university	university	NOUN
faba-218	129	31	degrees	degree	NOUN
faba-218	129	32	in	in	ADP
faba-218	129	33	other	other	ADJ
faba-218	129	34	specializations	specialization	NOUN
faba-218	129	35	such	such	ADJ
faba-218	129	36	as	as	ADP
faba-218	129	37	statistics	statistic	NOUN
faba-218	129	38	and	and	CCONJ
faba-218	129	39	computer	computer	NOUN
faba-218	129	40	science	science	NOUN
faba-218	129	41	.	.	PUNCT
faba-218	130	1	71	71	NUM
faba-218	130	2	%	%	NOUN
faba-218	130	3	of	of	ADP
faba-218	130	4	respondents	respondent	NOUN
faba-218	130	5	have	have	VERB
faba-218	130	6	more	more	ADJ
faba-218	130	7	than	than	ADP
faba-218	130	8	16	16	NUM
faba-218	130	9	years	year	NOUN
faba-218	130	10	of	of	ADP
faba-218	130	11	professional	professional	ADJ
faba-218	130	12	experience	experience	NOUN
faba-218	130	13	,	,	PUNCT
faba-218	130	14	while	while	SCONJ
faba-218	130	15	77	77	NUM
faba-218	130	16	%	%	NOUN
faba-218	130	17	of	of	ADP
faba-218	130	18	them	they	PRON
faba-218	130	19	have	have	VERB
faba-218	130	20	11	11	NUM
faba-218	130	21	to	to	PART
faba-218	130	22	15	15	NUM
faba-218	130	23	years	year	NOUN
faba-218	130	24	of	of	ADP
faba-218	130	25	experience	experience	NOUN
faba-218	130	26	,	,	PUNCT
faba-218	130	27	and	and	CCONJ
faba-218	130	28	the	the	DET
faba-218	130	29	rest	rest	NOUN
faba-218	130	30	have	have	VERB
faba-218	130	31	less	less	ADJ
faba-218	130	32	than	than	ADP
faba-218	130	33	5	5	NUM
faba-218	130	34	years	year	NOUN
faba-218	130	35	of	of	ADP
faba-218	130	36	experience	experience	NOUN
faba-218	130	37	.	.	PUNCT
faba-218	131	1	results	result	VERB
faba-218	131	2	partial	partial	ADJ
faba-218	131	3	least	least	ADJ
faba-218	131	4	structural	structural	ADJ
faba-218	131	5	equation	equation	NOUN
faba-218	131	6	modeling	modeling	NOUN
faba-218	131	7	(	(	PUNCT
faba-218	131	8	pls	pls	INTJ
faba-218	131	9	-	-	PUNCT
faba-218	131	10	sem	sem	NOUN
faba-218	131	11	)	)	PUNCT
faba-218	131	12	was	be	AUX
faba-218	131	13	used	use	VERB
faba-218	131	14	;	;	PUNCT
faba-218	131	15	which	which	PRON
faba-218	131	16	is	be	AUX
faba-218	131	17	considered	consider	VERB
faba-218	131	18	a	a	DET
faba-218	131	19	predictive	predictive	ADJ
faba-218	131	20	analysis	analysis	NOUN
faba-218	131	21	tool	tool	NOUN
faba-218	131	22	that	that	PRON
faba-218	131	23	helps	helps	AUX
faba-218	131	24	forecast	forecast	VERB
faba-218	131	25	causal	causal	ADJ
faba-218	131	26	relationships	relationship	NOUN
faba-218	131	27	for	for	ADP
faba-218	131	28	designed	design	VERB
faba-218	131	29	structural	structural	ADJ
faba-218	131	30	models	model	NOUN
faba-218	131	31	(	(	PUNCT
faba-218	131	32	sarstedt	sarstedt	NOUN
faba-218	131	33	et	et	PROPN
faba-218	131	34	al	al	PROPN
faba-218	131	35	.	.	PROPN
faba-218	131	36	2020	2020	NUM
faba-218	131	37	;	;	PUNCT
faba-218	131	38	purwanto	purwanto	NOUN
faba-218	131	39	and	and	CCONJ
faba-218	131	40	sudargini	sudargini	VERB
faba-218	131	41	2021	2021	NUM
faba-218	131	42	)	)	PUNCT
faba-218	131	43	.	.	PUNCT
faba-218	132	1	the	the	DET
faba-218	132	2	data	datum	NOUN
faba-218	132	3	were	be	AUX
faba-218	132	4	analyzed	analyze	VERB
faba-218	132	5	in	in	ADP
faba-218	132	6	two	two	NUM
faba-218	132	7	stages	stage	NOUN
faba-218	132	8	according	accord	VERB
faba-218	132	9	to	to	ADP
faba-218	132	10	several	several	ADJ
faba-218	132	11	procedures	procedure	NOUN
faba-218	132	12	defined	define	VERB
faba-218	132	13	by	by	ADP
faba-218	132	14	hair	hair	NOUN
faba-218	132	15	et	et	PROPN
faba-218	132	16	al	al	PROPN
faba-218	132	17	.	.	PROPN
faba-218	133	1	(	(	PUNCT
faba-218	133	2	2021	2021	NUM
faba-218	133	3	)	)	PUNCT
faba-218	133	4	.	.	PUNCT
faba-218	134	1	the	the	DET
faba-218	134	2	first	first	ADJ
faba-218	134	3	stage	stage	NOUN
faba-218	134	4	was	be	AUX
faba-218	134	5	to	to	PART
faba-218	134	6	examine	examine	VERB
faba-218	134	7	the	the	DET
faba-218	134	8	quality	quality	NOUN
faba-218	134	9	of	of	ADP
faba-218	134	10	the	the	DET
faba-218	134	11	reflective	reflective	ADJ
faba-218	134	12	measurement	measurement	NOUN
faba-218	134	13	model	model	NOUN
faba-218	134	14	,	,	PUNCT
faba-218	134	15	and	and	CCONJ
faba-218	134	16	in	in	ADP
faba-218	134	17	the	the	DET
faba-218	134	18	second	second	ADJ
faba-218	134	19	stage	stage	NOUN
faba-218	134	20	,	,	PUNCT
faba-218	134	21	the	the	DET
faba-218	134	22	structural	structural	ADJ
faba-218	134	23	model	model	NOUN
faba-218	134	24	was	be	AUX
faba-218	134	25	evaluated	evaluate	VERB
faba-218	134	26	.	.	PUNCT
faba-218	135	1	assessment	assessment	NOUN
faba-218	135	2	of	of	ADP
faba-218	135	3	measurement	measurement	NOUN
faba-218	135	4	model	model	NOUN
faba-218	135	5	indicator	indicator	PROPN
faba-218	135	6	reliability	reliability	NOUN
faba-218	135	7	it	it	PRON
faba-218	135	8	is	be	AUX
faba-218	135	9	important	important	ADJ
faba-218	135	10	that	that	SCONJ
faba-218	135	11	the	the	DET
faba-218	135	12	measurement	measurement	NOUN
faba-218	135	13	model	model	NOUN
faba-218	135	14	is	be	AUX
faba-218	135	15	satisfactory	satisfactory	ADJ
faba-218	135	16	so	so	SCONJ
faba-218	135	17	that	that	SCONJ
faba-218	135	18	the	the	DET
faba-218	135	19	structural	structural	ADJ
faba-218	135	20	model	model	NOUN
faba-218	135	21	is	be	AUX
faba-218	135	22	properly	properly	ADV
faba-218	135	23	evaluated	evaluate	VERB
faba-218	135	24	(	(	PUNCT
faba-218	135	25	wong	wong	PROPN
faba-218	135	26	2019	2019	NUM
faba-218	135	27	)	)	PUNCT
faba-218	135	28	.	.	PUNCT
faba-218	136	1	examination	examination	NOUN
faba-218	136	2	of	of	ADP
faba-218	136	3	indicator	indicator	NOUN
faba-218	136	4	loadings	loading	NOUN
faba-218	136	5	revealed	reveal	VERB
faba-218	136	6	that	that	SCONJ
faba-218	136	7	some	some	PRON
faba-218	136	8	of	of	ADP
faba-218	136	9	them	they	PRON
faba-218	136	10	were	be	AUX
faba-218	136	11	below	below	ADP
faba-218	136	12	the	the	DET
faba-218	136	13	recommended	recommend	VERB
faba-218	136	14	threshold	threshold	NOUN
faba-218	136	15	of	of	ADP
faba-218	136	16	0.708	0.708	NUM
faba-218	136	17	,	,	PUNCT
faba-218	136	18	so	so	SCONJ
faba-218	136	19	the	the	DET
faba-218	136	20	items	item	NOUN
faba-218	136	21	were	be	AUX
faba-218	136	22	removed	remove	VERB
faba-218	136	23	.	.	PUNCT
faba-218	137	1	according	accord	VERB
faba-218	137	2	to	to	ADP
faba-218	137	3	hair	hair	NOUN
faba-218	137	4	et	et	PROPN
faba-218	137	5	al	al	PROPN
faba-218	137	6	.	.	PROPN
faba-218	138	1	(	(	PUNCT
faba-218	138	2	2017	2017	NUM
faba-218	138	3	)	)	PUNCT
faba-218	138	4	,	,	PUNCT
faba-218	138	5	the	the	DET
faba-218	138	6	basic	basic	ADJ
faba-218	138	7	rule	rule	NOUN
faba-218	138	8	is	be	AUX
faba-218	138	9	that	that	SCONJ
faba-218	138	10	the	the	DET
faba-218	138	11	latent	latent	NOUN
faba-218	138	12	variable	variable	NOUN
faba-218	138	13	contains	contain	VERB
faba-218	138	14	at	at	ADV
faba-218	138	15	least	least	ADV
faba-218	138	16	4	4	NUM
faba-218	138	17	indicators	indicator	NOUN
faba-218	138	18	with	with	ADP
faba-218	138	19	a	a	DET
faba-218	138	20	factor	factor	NOUN
faba-218	138	21	loading	load	VERB
faba-218	138	22	greater	great	ADJ
faba-218	138	23	than	than	ADP
faba-218	138	24	0.7	0.7	NUM
faba-218	138	25	,	,	PUNCT
faba-218	138	26	as	as	SCONJ
faba-218	138	27	this	this	PRON
faba-218	138	28	allows	allow	VERB
faba-218	138	29	explaining	explain	VERB
faba-218	138	30	a	a	DET
faba-218	138	31	significant	significant	ADJ
faba-218	138	32	part	part	NOUN
faba-218	138	33	of	of	ADP
faba-218	138	34	the	the	DET
faba-218	138	35	variance	variance	NOUN
faba-218	138	36	of	of	ADP
faba-218	138	37	the	the	DET
faba-218	138	38	indicators	indicator	NOUN
faba-218	138	39	.	.	PUNCT
faba-218	139	1	removing	remove	VERB
faba-218	139	2	the	the	DET
faba-218	139	3	mentioned	mention	VERB
faba-218	139	4	items	item	NOUN
faba-218	139	5	achieved	achieve	VERB
faba-218	139	6	this	this	DET
faba-218	139	7	rule	rule	NOUN
faba-218	139	8	in	in	ADP
faba-218	139	9	the	the	DET
faba-218	139	10	final	final	ADJ
faba-218	139	11	model	model	NOUN
faba-218	139	12	as	as	SCONJ
faba-218	139	13	shown	show	VERB
faba-218	139	14	in	in	ADP
faba-218	139	15	following	follow	VERB
faba-218	139	16	figure	figure	NOUN
faba-218	139	17	:	:	PUNCT
faba-218	139	18	source	source	NOUN
faba-218	139	19	:	:	PUNCT
faba-218	139	20	data	datum	NOUN
faba-218	139	21	processed	process	VERB
faba-218	139	22	(	(	PUNCT
faba-218	139	23	2024	2024	NUM
faba-218	139	24	)	)	PUNCT
faba-218	139	25	figure	figure	NOUN
faba-218	139	26	1	1	NUM
faba-218	139	27	.	.	PUNCT
faba-218	139	28	measurement	measurement	NOUN
faba-218	139	29	model	model	PROPN
faba-218	139	30	internal	internal	ADJ
faba-218	139	31	consistency	consistency	NOUN
faba-218	139	32	reliability	reliability	NOUN
faba-218	139	33	internal	internal	ADJ
faba-218	139	34	consistency	consistency	NOUN
faba-218	139	35	reliability	reliability	NOUN
faba-218	139	36	is	be	AUX
faba-218	139	37	an	an	DET
faba-218	139	38	important	important	ADJ
faba-218	139	39	property	property	NOUN
faba-218	139	40	that	that	PRON
faba-218	139	41	shows	show	VERB
faba-218	139	42	the	the	DET
faba-218	139	43	consistency	consistency	NOUN
faba-218	139	44	of	of	ADP
faba-218	139	45	responses	response	NOUN
faba-218	139	46	that	that	PRON
faba-218	139	47	measure	measure	VERB
faba-218	139	48	the	the	DET
faba-218	139	49	same	same	ADJ
faba-218	139	50	construct	construct	NOUN
faba-218	139	51	(	(	PUNCT
faba-218	139	52	ursachi	ursachi	PROPN
faba-218	139	53	et	et	PROPN
faba-218	139	54	al	al	PROPN
faba-218	139	55	.	.	PROPN
faba-218	139	56	2015	2015	NUM
faba-218	139	57	;	;	PUNCT
faba-218	139	58	collier	collier	NOUN
faba-218	139	59	2020	2020	NUM
faba-218	139	60	)	)	PUNCT
faba-218	139	61	.	.	PUNCT
faba-218	140	1	cronbach	cronbach	PROPN
faba-218	140	2	's	's	PART
faba-218	140	3	alpha	alpha	ADJ
faba-218	140	4	values	value	NOUN
faba-218	140	5	,	,	PUNCT
faba-218	140	6	as	as	SCONJ
faba-218	140	7	shown	show	VERB
faba-218	140	8	in	in	ADP
faba-218	140	9	table	table	NOUN
faba-218	140	10	1	1	NUM
faba-218	140	11	,	,	PUNCT
faba-218	140	12	exceeded	exceed	VERB
faba-218	140	13	the	the	DET
faba-218	140	14	recommended	recommend	VERB
faba-218	140	15	value	value	NOUN
faba-218	140	16	of	of	ADP
faba-218	140	17	0.7	0.7	NUM
faba-218	140	18	,	,	PUNCT
faba-218	140	19	indicating	indicate	VERB
faba-218	140	20	an	an	DET
faba-218	140	21	ideal	ideal	ADJ
faba-218	140	22	level	level	NOUN
faba-218	140	23	of	of	ADP
faba-218	140	24	reliability	reliability	NOUN
faba-218	140	25	(	(	PUNCT
faba-218	140	26	souza	souza	PROPN
faba-218	140	27	et	et	PROPN
faba-218	140	28	al.2017	al.2017	PROPN
faba-218	140	29	)	)	PUNCT
faba-218	140	30	.	.	PUNCT
faba-218	141	1	researchers	researcher	NOUN
faba-218	141	2	also	also	ADV
faba-218	141	3	advocate	advocate	VERB
faba-218	141	4	reporting	report	VERB
faba-218	141	5	composite	composite	ADJ
faba-218	141	6	reliability	reliability	NOUN
faba-218	141	7	because	because	SCONJ
faba-218	141	8	it	it	PRON
faba-218	141	9	is	be	AUX
faba-218	141	10	more	more	ADV
faba-218	141	11	accurate	accurate	ADJ
faba-218	141	12	and	and	CCONJ
faba-218	141	13	provides	provide	VERB
faba-218	141	14	higher	high	ADJ
faba-218	141	15	widad	widad	PROPN
faba-218	141	16	benzine	benzine	NOUN
faba-218	141	17	/	/	SYM
faba-218	141	18	finance	finance	NOUN
faba-218	141	19	,	,	PUNCT
faba-218	141	20	accounting	accounting	NOUN
faba-218	141	21	and	and	CCONJ
faba-218	141	22	business	business	NOUN
faba-218	141	23	analysis	analysis	NOUN
faba-218	141	24	,	,	PUNCT
faba-218	141	25	volume	volume	NOUN
faba-218	141	26	6	6	NUM
faba-218	141	27	,	,	PUNCT
faba-218	141	28	issue	issue	NOUN
faba-218	141	29	2	2	NUM
faba-218	141	30	,	,	PUNCT
faba-218	141	31	2024	2024	NUM
faba-218	141	32	126	126	NUM
faba-218	141	33	reliability	reliability	NOUN
faba-218	141	34	estimates	estimate	NOUN
faba-218	141	35	(	(	PUNCT
faba-218	141	36	garson	garson	PROPN
faba-218	141	37	2016	2016	NUM
faba-218	141	38	;	;	PUNCT
faba-218	141	39	hair	hair	NOUN
faba-218	141	40	et	et	PROPN
faba-218	141	41	al	al	PROPN
faba-218	141	42	.	.	PROPN
faba-218	141	43	2020	2020	NUM
faba-218	141	44	)	)	PUNCT
faba-218	141	45	.	.	PUNCT
faba-218	142	1	the	the	DET
faba-218	142	2	results	result	NOUN
faba-218	142	3	in	in	ADP
faba-218	142	4	table	table	NOUN
faba-218	142	5	1	1	NUM
faba-218	142	6	show	show	VERB
faba-218	142	7	that	that	SCONJ
faba-218	142	8	both	both	CCONJ
faba-218	142	9	the	the	DET
faba-218	142	10	composite	composite	ADJ
faba-218	142	11	reliability	reliability	NOUN
faba-218	142	12	values	value	NOUN
faba-218	142	13	“	"	PUNCT
faba-218	142	14	rhoc	rhoc	VERB
faba-218	142	15	”	"	PUNCT
faba-218	142	16	and	and	CCONJ
faba-218	142	17	the	the	DET
faba-218	142	18	exact	exact	ADJ
faba-218	142	19	reliability	reliability	NOUN
faba-218	142	20	coefficient	coefficient	NOUN
faba-218	142	21	“	"	PUNCT
faba-218	142	22	rhoa	rhoa	PROPN
faba-218	142	23	”	"	PUNCT
faba-218	142	24	were	be	AUX
faba-218	142	25	greater	great	ADJ
faba-218	142	26	than	than	ADP
faba-218	142	27	0.70	0.70	NUM
faba-218	142	28	,	,	PUNCT
faba-218	142	29	which	which	PRON
faba-218	142	30	enhances	enhance	VERB
faba-218	142	31	the	the	DET
faba-218	142	32	strength	strength	NOUN
faba-218	142	33	of	of	ADP
faba-218	142	34	the	the	DET
faba-218	142	35	reliability	reliability	NOUN
faba-218	142	36	of	of	ADP
faba-218	142	37	the	the	DET
faba-218	142	38	measures	measure	NOUN
faba-218	142	39	used	use	VERB
faba-218	142	40	.	.	PUNCT
faba-218	143	1	convergent	convergent	NOUN
faba-218	143	2	validity	validity	NOUN
faba-218	143	3	convergent	convergent	NOUN
faba-218	143	4	validity	validity	NOUN
faba-218	143	5	,	,	PUNCT
faba-218	143	6	which	which	PRON
faba-218	143	7	reflects	reflect	VERB
faba-218	143	8	the	the	DET
faba-218	143	9	extent	extent	NOUN
faba-218	143	10	to	to	PART
faba-218	143	11	which	which	PRON
faba-218	143	12	indicators	indicator	NOUN
faba-218	143	13	measure	measure	VERB
faba-218	143	14	the	the	DET
faba-218	143	15	same	same	ADJ
faba-218	143	16	trait	trait	NOUN
faba-218	143	17	are	be	AUX
faba-218	143	18	related	relate	VERB
faba-218	143	19	(	(	PUNCT
faba-218	143	20	byrne	byrne	NOUN
faba-218	143	21	2016	2016	NUM
faba-218	143	22	)	)	PUNCT
faba-218	143	23	,	,	PUNCT
faba-218	143	24	was	be	AUX
faba-218	143	25	assessed	assess	VERB
faba-218	143	26	through	through	ADP
faba-218	143	27	the	the	DET
faba-218	143	28	average	average	ADJ
faba-218	143	29	variance	variance	NOUN
faba-218	143	30	extracted	extract	VERB
faba-218	143	31	(	(	PUNCT
faba-218	143	32	ave	ave	PROPN
faba-218	143	33	)	)	PUNCT
faba-218	143	34	.	.	PUNCT
faba-218	144	1	as	as	SCONJ
faba-218	144	2	shown	show	VERB
faba-218	144	3	in	in	ADP
faba-218	144	4	table	table	NOUN
faba-218	144	5	1	1	NUM
faba-218	144	6	,	,	PUNCT
faba-218	144	7	all	all	DET
faba-218	144	8	ave	ave	NOUN
faba-218	144	9	values	value	NOUN
faba-218	144	10	exceeded	exceed	VERB
faba-218	144	11	0.5	0.5	NUM
faba-218	144	12	,	,	PUNCT
faba-218	144	13	indicating	indicate	VERB
faba-218	144	14	that	that	SCONJ
faba-218	144	15	constructs	construct	NOUN
faba-218	144	16	explain	explain	VERB
faba-218	144	17	over	over	ADP
faba-218	144	18	half	half	NOUN
faba-218	144	19	of	of	ADP
faba-218	144	20	the	the	DET
faba-218	144	21	variance	variance	NOUN
faba-218	144	22	of	of	ADP
faba-218	144	23	their	their	PRON
faba-218	144	24	indicators	indicator	NOUN
faba-218	144	25	(	(	PUNCT
faba-218	144	26	hair	hair	NOUN
faba-218	144	27	et	et	PROPN
faba-218	144	28	al	al	PROPN
faba-218	144	29	.	.	PROPN
faba-218	144	30	2017	2017	NUM
faba-218	144	31	)	)	PUNCT
faba-218	144	32	.	.	PUNCT
faba-218	145	1	this	this	DET
faba-218	145	2	finding	finding	NOUN
faba-218	145	3	is	be	AUX
faba-218	145	4	considered	consider	VERB
faba-218	145	5	strong	strong	ADJ
faba-218	145	6	evidence	evidence	NOUN
faba-218	145	7	for	for	ADP
faba-218	145	8	the	the	DET
faba-218	145	9	convergent	convergent	ADJ
faba-218	145	10	validity	validity	NOUN
faba-218	145	11	of	of	ADP
faba-218	145	12	the	the	DET
faba-218	145	13	measurement	measurement	NOUN
faba-218	145	14	model	model	NOUN
faba-218	145	15	.	.	PUNCT
faba-218	146	1	table	table	NOUN
faba-218	146	2	1	1	NUM
faba-218	146	3	.	.	PUNCT
faba-218	147	1	reliability	reliability	NOUN
faba-218	147	2	estimates	estimate	NOUN
faba-218	147	3	variables	variable	NOUN
faba-218	147	4	cronbach	cronbach	VERB
faba-218	147	5	's	's	PART
faba-218	147	6	alpha	alpha	NOUN
faba-218	147	7	rhoa	rhoa	PROPN
faba-218	147	8	rhoc	rhoc	PROPN
faba-218	147	9	ave	ave	PROPN
faba-218	147	10	acc	acc	PROPN
faba-218	147	11	0.794	0.794	NUM
faba-218	147	12	0.838	0.838	NUM
faba-218	147	13	0.861	0.861	NUM
faba-218	147	14	0.609	0.609	NUM
faba-218	147	15	hrm	hrm	NOUN
faba-218	147	16	0.859	0.859	NUM
faba-218	147	17	0.867	0.867	NUM
faba-218	147	18	0.899	0.899	NUM
faba-218	147	19	0.640	0.640	NUM
faba-218	147	20	cos	cos	ADP
faba-218	147	21	0.852	0.852	NUM
faba-218	147	22	0.859	0.859	NUM
faba-218	147	23	0.900	0.900	NUM
faba-218	147	24	0.693	0.693	NUM
faba-218	147	25	imp	imp	VERB
faba-218	147	26	0.867	0.867	NUM
faba-218	147	27	0.873	0.873	NUM
faba-218	147	28	0.900	0.900	NUM
faba-218	147	29	0.601	0.601	NUM
faba-218	147	30	skl	skl	NOUN
faba-218	147	31	0.819	0.819	NUM
faba-218	147	32	0.821	0.821	NUM
faba-218	147	33	0.880	0.880	NUM
faba-218	147	34	0.647	0.647	NUM
faba-218	147	35	str	str	NOUN
faba-218	147	36	0.823	0.823	NUM
faba-218	147	37	0.837	0.837	NUM
faba-218	147	38	0.882	0.882	NUM
faba-218	147	39	0.653	0.653	NUM
faba-218	147	40	trn	trn	NUM
faba-218	147	41	0.833	0.833	NUM
faba-218	147	42	0.835	0.835	NUM
faba-218	147	43	0.889	0.889	NUM
faba-218	147	44	0.666	0.666	NUM
faba-218	147	45	source	source	NOUN
faba-218	147	46	:	:	PUNCT
faba-218	147	47	data	datum	NOUN
faba-218	147	48	processed	process	VERB
faba-218	147	49	(	(	PUNCT
faba-218	147	50	2024	2024	NUM
faba-218	147	51	)	)	PUNCT
faba-218	147	52	discriminant	discriminant	ADJ
faba-218	147	53	validity	validity	NOUN
faba-218	147	54	discriminant	discriminant	ADJ
faba-218	147	55	validity	validity	NOUN
faba-218	147	56	refers	refer	VERB
faba-218	147	57	to	to	ADP
faba-218	147	58	the	the	DET
faba-218	147	59	extent	extent	NOUN
faba-218	147	60	to	to	PART
faba-218	147	61	which	which	PRON
faba-218	147	62	items	item	NOUN
faba-218	147	63	relate	relate	VERB
faba-218	147	64	to	to	ADP
faba-218	147	65	each	each	DET
faba-218	147	66	other	other	ADJ
faba-218	147	67	in	in	ADP
faba-218	147	68	a	a	DET
faba-218	147	69	way	way	NOUN
faba-218	147	70	that	that	PRON
faba-218	147	71	distinguishes	distinguish	VERB
faba-218	147	72	each	each	DET
faba-218	147	73	construct	construct	NOUN
faba-218	147	74	from	from	ADP
faba-218	147	75	other	other	ADJ
faba-218	147	76	constructs	construct	NOUN
faba-218	147	77	(	(	PUNCT
faba-218	147	78	zaiţ	zaiţ	NUM
faba-218	147	79	and	and	CCONJ
faba-218	147	80	bertea	bertea	NOUN
faba-218	147	81	2011	2011	NUM
faba-218	147	82	)	)	PUNCT
faba-218	147	83	.	.	PUNCT
faba-218	148	1	the	the	DET
faba-218	148	2	fornell	fornell	PROPN
faba-218	148	3	-	-	PUNCT
faba-218	148	4	larcker	larcker	NOUN
faba-218	148	5	criterion	criterion	NOUN
faba-218	148	6	was	be	AUX
faba-218	148	7	used	use	VERB
faba-218	148	8	,	,	PUNCT
faba-218	148	9	comparing	compare	VERB
faba-218	148	10	the	the	DET
faba-218	148	11	square	square	ADJ
faba-218	148	12	root	root	NOUN
faba-218	148	13	of	of	ADP
faba-218	148	14	the	the	DET
faba-218	148	15	ave	ave	NOUN
faba-218	148	16	of	of	ADP
faba-218	148	17	each	each	DET
faba-218	148	18	construct	construct	NOUN
faba-218	148	19	with	with	ADP
faba-218	148	20	the	the	DET
faba-218	148	21	squared	square	VERB
faba-218	148	22	correlation	correlation	NOUN
faba-218	148	23	between	between	ADP
faba-218	148	24	the	the	DET
faba-218	148	25	constructs	construct	NOUN
faba-218	148	26	.	.	PUNCT
faba-218	149	1	the	the	DET
faba-218	149	2	results	result	NOUN
faba-218	149	3	in	in	ADP
faba-218	149	4	table	table	NOUN
faba-218	149	5	2	2	NUM
faba-218	149	6	show	show	VERB
faba-218	149	7	that	that	SCONJ
faba-218	149	8	the	the	DET
faba-218	149	9	square	square	ADJ
faba-218	149	10	root	root	NOUN
faba-218	149	11	values	value	NOUN
faba-218	149	12	of	of	ADP
faba-218	149	13	ave	ave	NOUN
faba-218	149	14	for	for	ADP
faba-218	149	15	each	each	DET
faba-218	149	16	construct	construct	NOUN
faba-218	149	17	were	be	AUX
faba-218	149	18	the	the	DET
faba-218	149	19	highest	high	ADJ
faba-218	149	20	,	,	PUNCT
faba-218	149	21	providing	provide	VERB
faba-218	149	22	evidence	evidence	NOUN
faba-218	149	23	that	that	SCONJ
faba-218	149	24	the	the	DET
faba-218	149	25	constructs	construct	NOUN
faba-218	149	26	are	be	AUX
faba-218	149	27	distinct	distinct	ADJ
faba-218	149	28	and	and	CCONJ
faba-218	149	29	supporting	support	VERB
faba-218	149	30	discriminant	discriminant	ADJ
faba-218	149	31	validity	validity	NOUN
faba-218	149	32	.	.	PUNCT
faba-218	150	1	table	table	NOUN
faba-218	150	2	2	2	NUM
faba-218	150	3	.	.	PUNCT
faba-218	150	4	fornell	fornell	NOUN
faba-218	150	5	-	-	PUNCT
faba-218	150	6	larcker	larcker	NOUN
faba-218	150	7	criterion	criterion	NOUN
faba-218	150	8	variables	variable	VERB
faba-218	150	9	acc	acc	PROPN
faba-218	150	10	hrm	hrm	PROPN
faba-218	150	11	cos	cos	PROPN
faba-218	150	12	imp	imp	PROPN
faba-218	150	13	skl	skl	PROPN
faba-218	150	14	str	str	NOUN
faba-218	150	15	trn	trn	PROPN
faba-218	150	16	acc	acc	PROPN
faba-218	150	17	0.780	0.780	NUM
faba-218	150	18	hrm	hrm	PROPN
faba-218	150	19	0.171	0.171	NUM
faba-218	150	20	0.800	0.800	NUM
faba-218	150	21	cos	cos	ADP
faba-218	150	22	0.371	0.371	NUM
faba-218	150	23	0.266	0.266	NUM
faba-218	150	24	0.832	0.832	NUM
faba-218	150	25	imp	imp	NOUN
faba-218	150	26	0.201	0.201	NUM
faba-218	150	27	0.365	0.365	NUM
faba-218	150	28	0.360	0.360	NUM
faba-218	150	29	0.775	0.775	NUM
faba-218	150	30	skl	skl	NOUN
faba-218	150	31	0.661	0.661	NUM
faba-218	150	32	0.269	0.269	NUM
faba-218	150	33	0.477	0.477	NUM
faba-218	150	34	0.474	0.474	NUM
faba-218	150	35	0.804	0.804	NUM
faba-218	150	36	str	str	NOUN
faba-218	150	37	0.390	0.390	NUM
faba-218	150	38	0.348	0.348	NUM
faba-218	150	39	0.336	0.336	NUM
faba-218	150	40	0.392	0.392	NUM
faba-218	150	41	0.466	0.466	NUM
faba-218	150	42	0.808	0.808	NUM
faba-218	150	43	trn	trn	NUM
faba-218	150	44	0.203	0.203	NUM
faba-218	150	45	0.451	0.451	NUM
faba-218	150	46	0.466	0.466	NUM
faba-218	150	47	0.360	0.360	NUM
faba-218	150	48	0.363	0.363	NUM
faba-218	150	49	0.355	0.355	NUM
faba-218	150	50	0.816	0.816	NUM
faba-218	150	51	source	source	NOUN
faba-218	150	52	:	:	PUNCT
faba-218	150	53	data	datum	NOUN
faba-218	150	54	processed	process	VERB
faba-218	150	55	(	(	PUNCT
faba-218	150	56	2024	2024	NUM
faba-218	150	57	)	)	PUNCT
faba-218	150	58	another	another	DET
faba-218	150	59	measure	measure	NOUN
faba-218	150	60	recommended	recommend	VERB
faba-218	150	61	as	as	ADP
faba-218	150	62	a	a	DET
faba-218	150	63	better	well	ADJ
faba-218	150	64	alternative	alternative	NOUN
faba-218	150	65	is	be	AUX
faba-218	150	66	the	the	DET
faba-218	150	67	heterotrait	heterotrait	ADJ
faba-218	150	68	-	-	PUNCT
faba-218	150	69	monotrait	monotrait	NOUN
faba-218	150	70	ratio	ratio	NOUN
faba-218	150	71	(	(	PUNCT
faba-218	150	72	htmt	htmt	PROPN
faba-218	150	73	)	)	PUNCT
faba-218	150	74	,	,	PUNCT
faba-218	150	75	which	which	PRON
faba-218	150	76	examines	examine	VERB
faba-218	150	77	the	the	DET
faba-218	150	78	correlation	correlation	NOUN
faba-218	150	79	between	between	ADP
faba-218	150	80	indicators	indicator	NOUN
faba-218	150	81	across	across	ADP
faba-218	150	82	constructs	construct	NOUN
faba-218	150	83	compared	compare	VERB
faba-218	150	84	to	to	ADP
faba-218	150	85	the	the	DET
faba-218	150	86	correlations	correlation	NOUN
faba-218	150	87	within	within	ADP
faba-218	150	88	each	each	DET
faba-218	150	89	construct	construct	NOUN
faba-218	150	90	(	(	PUNCT
faba-218	150	91	collier	collier	NOUN
faba-218	150	92	2020	2020	NUM
faba-218	150	93	)	)	PUNCT
faba-218	150	94	.	.	PUNCT
faba-218	151	1	the	the	DET
faba-218	151	2	results	result	NOUN
faba-218	151	3	in	in	ADP
faba-218	151	4	table	table	NOUN
faba-218	151	5	3	3	NUM
faba-218	151	6	show	show	VERB
faba-218	151	7	that	that	SCONJ
faba-218	151	8	all	all	DET
faba-218	151	9	htmt	htmt	NOUN
faba-218	151	10	values	value	NOUN
faba-218	151	11	did	do	AUX
faba-218	151	12	not	not	PART
faba-218	151	13	exceed	exceed	VERB
faba-218	151	14	the	the	DET
faba-218	151	15	threshold	threshold	NOUN
faba-218	151	16	of	of	ADP
faba-218	151	17	0.85	0.85	NUM
faba-218	151	18	(	(	PUNCT
faba-218	151	19	henseler	henseler	NOUN
faba-218	151	20	et	et	PROPN
faba-218	151	21	al	al	PROPN
faba-218	151	22	.	.	PROPN
faba-218	151	23	2015	2015	NUM
faba-218	151	24	)	)	PUNCT
faba-218	151	25	,	,	PUNCT
faba-218	151	26	further	far	ADV
faba-218	151	27	confirming	confirm	VERB
faba-218	151	28	the	the	DET
faba-218	151	29	discriminant	discriminant	ADJ
faba-218	151	30	validity	validity	NOUN
faba-218	151	31	of	of	ADP
faba-218	151	32	the	the	DET
faba-218	151	33	measurement	measurement	NOUN
faba-218	151	34	model	model	NOUN
faba-218	151	35	.	.	PUNCT
faba-218	152	1	table	table	NOUN
faba-218	152	2	3	3	NUM
faba-218	152	3	.	.	PUNCT
faba-218	152	4	heterotrait	heterotrait	NOUN
faba-218	152	5	-	-	PUNCT
faba-218	152	6	monotrait	monotrait	NOUN
faba-218	152	7	ratio	ratio	NOUN
faba-218	152	8	variables	variables	PROPN
faba-218	152	9	acc	acc	PROPN
faba-218	152	10	hrm	hrm	PROPN
faba-218	152	11	cos	cos	PROPN
faba-218	152	12	imp	imp	PROPN
faba-218	152	13	skl	skl	PROPN
faba-218	152	14	str	str	VERB
faba-218	152	15	hrm	hrm	PROPN
faba-218	152	16	0.202	0.202	NUM
faba-218	152	17	cos	cos	PROPN
faba-218	152	18	0.446	0.446	NUM
faba-218	152	19	0.311	0.311	NUM
faba-218	152	20	imp	imp	NOUN
faba-218	152	21	0.220	0.220	NUM
faba-218	152	22	0.415	0.415	NUM
faba-218	152	23	0.408	0.408	NUM
faba-218	152	24	skl	skl	NOUN
faba-218	152	25	0.821	0.821	NUM
faba-218	152	26	0.308	0.308	NUM
faba-218	152	27	0.572	0.572	NUM
faba-218	152	28	0.546	0.546	NUM
faba-218	152	29	str	str	NOUN
faba-218	152	30	0.490	0.490	NUM
faba-218	152	31	0.420	0.420	NUM
faba-218	152	32	0.410	0.410	NUM
faba-218	152	33	0.454	0.454	NUM
faba-218	152	34	0.575	0.575	NUM
faba-218	152	35	trn	trn	NUM
faba-218	152	36	0.256	0.256	NUM
faba-218	152	37	0.530	0.530	NUM
faba-218	152	38	0.563	0.563	NUM
faba-218	152	39	0.415	0.415	NUM
faba-218	152	40	0.448	0.448	NUM
faba-218	152	41	0.442	0.442	NUM
faba-218	152	42	source	source	NOUN
faba-218	152	43	:	:	PUNCT
faba-218	152	44	data	datum	NOUN
faba-218	152	45	processed	process	VERB
faba-218	152	46	(	(	PUNCT
faba-218	152	47	2024	2024	NUM
faba-218	152	48	)	)	PUNCT
faba-218	152	49	good	good	ADJ
faba-218	152	50	results	result	NOUN
faba-218	152	51	obtained	obtain	VERB
faba-218	152	52	regarding	regard	VERB
faba-218	152	53	internal	internal	ADJ
faba-218	152	54	consistency	consistency	NOUN
faba-218	152	55	reliability	reliability	NOUN
faba-218	152	56	,	,	PUNCT
faba-218	152	57	convergent	convergent	NOUN
faba-218	152	58	validity	validity	NOUN
faba-218	152	59	,	,	PUNCT
faba-218	152	60	and	and	CCONJ
faba-218	152	61	discriminant	discriminant	ADJ
faba-218	152	62	validity	validity	NOUN
faba-218	152	63	are	be	AUX
faba-218	152	64	considered	consider	VERB
faba-218	152	65	indicator	indicator	NOUN
faba-218	152	66	of	of	ADP
faba-218	152	67	the	the	DET
faba-218	152	68	quality	quality	NOUN
faba-218	152	69	of	of	ADP
faba-218	152	70	the	the	DET
faba-218	152	71	measurement	measurement	NOUN
faba-218	152	72	model	model	NOUN
faba-218	152	73	and	and	CCONJ
faba-218	152	74	construct	construct	VERB
faba-218	152	75	validity	validity	NOUN
faba-218	152	76	,	,	PUNCT
faba-218	152	77	allowing	allow	VERB
faba-218	152	78	the	the	DET
faba-218	152	79	transition	transition	NOUN
faba-218	152	80	to	to	ADP
faba-218	152	81	structural	structural	ADJ
faba-218	152	82	model	model	NOUN
faba-218	152	83	evaluation	evaluation	NOUN
faba-218	152	84	.	.	PUNCT
faba-218	153	1	widad	widad	PROPN
faba-218	153	2	benzine	benzine	NOUN
faba-218	153	3	/	/	SYM
faba-218	153	4	finance	finance	NOUN
faba-218	153	5	,	,	PUNCT
faba-218	153	6	accounting	accounting	NOUN
faba-218	153	7	and	and	CCONJ
faba-218	153	8	business	business	NOUN
faba-218	153	9	analysis	analysis	NOUN
faba-218	153	10	,	,	PUNCT
faba-218	153	11	volume	volume	NOUN
faba-218	153	12	6	6	NUM
faba-218	153	13	,	,	PUNCT
faba-218	153	14	issue	issue	NOUN
faba-218	153	15	2	2	NUM
faba-218	153	16	,	,	PUNCT
faba-218	153	17	2024	2024	NUM
faba-218	153	18	127	127	NUM
faba-218	153	19	evaluation	evaluation	NOUN
faba-218	153	20	of	of	ADP
faba-218	153	21	the	the	DET
faba-218	153	22	structural	structural	ADJ
faba-218	153	23	model	model	NOUN
faba-218	153	24	the	the	DET
faba-218	153	25	structural	structural	ADJ
faba-218	153	26	model	model	NOUN
faba-218	153	27	was	be	AUX
faba-218	153	28	evaluated	evaluate	VERB
faba-218	153	29	to	to	PART
faba-218	153	30	estimate	estimate	VERB
faba-218	153	31	the	the	DET
faba-218	153	32	relationships	relationship	NOUN
faba-218	153	33	established	establish	VERB
faba-218	153	34	through	through	ADP
faba-218	153	35	a	a	DET
faba-218	153	36	set	set	NOUN
faba-218	153	37	of	of	ADP
faba-218	153	38	steps	step	NOUN
faba-218	153	39	.	.	PUNCT
faba-218	154	1	first	first	ADV
faba-218	154	2	,	,	PUNCT
faba-218	154	3	it	it	PRON
faba-218	154	4	was	be	AUX
faba-218	154	5	important	important	ADJ
faba-218	154	6	to	to	PART
faba-218	154	7	examine	examine	VERB
faba-218	154	8	linear	linear	ADJ
faba-218	154	9	relationships	relationship	NOUN
faba-218	154	10	between	between	ADP
faba-218	154	11	constructs	construct	NOUN
faba-218	154	12	to	to	PART
faba-218	154	13	identify	identify	VERB
faba-218	154	14	potential	potential	ADJ
faba-218	154	15	multicollinearity	multicollinearity	NOUN
faba-218	154	16	problems	problem	NOUN
faba-218	154	17	;	;	PUNCT
faba-218	154	18	which	which	PRON
faba-218	154	19	result	result	VERB
faba-218	154	20	from	from	ADP
faba-218	154	21	strong	strong	ADJ
faba-218	154	22	correlations	correlation	NOUN
faba-218	154	23	between	between	ADP
faba-218	154	24	independent	independent	ADJ
faba-218	154	25	variables	variable	NOUN
faba-218	154	26	,	,	PUNCT
faba-218	154	27	which	which	PRON
faba-218	154	28	subsequently	subsequently	ADV
faba-218	154	29	affects	affect	VERB
faba-218	154	30	the	the	DET
faba-218	154	31	reliability	reliability	NOUN
faba-218	154	32	of	of	ADP
faba-218	154	33	test	test	NOUN
faba-218	154	34	results	result	NOUN
faba-218	154	35	(	(	PUNCT
faba-218	154	36	garson	garson	NOUN
faba-218	154	37	2016	2016	NUM
faba-218	154	38	)	)	PUNCT
faba-218	154	39	.	.	PUNCT
faba-218	155	1	the	the	DET
faba-218	155	2	variance	variance	NOUN
faba-218	155	3	inflation	inflation	NOUN
faba-218	155	4	factor	factor	NOUN
faba-218	155	5	(	(	PUNCT
faba-218	155	6	vif	vif	NOUN
faba-218	155	7	)	)	PUNCT
faba-218	155	8	was	be	AUX
faba-218	155	9	used	use	VERB
faba-218	155	10	to	to	PART
faba-218	155	11	evaluate	evaluate	VERB
faba-218	155	12	these	these	DET
faba-218	155	13	relationships	relationship	NOUN
faba-218	155	14	.	.	PUNCT
faba-218	156	1	all	all	DET
faba-218	156	2	vif	vif	NOUN
faba-218	156	3	results	result	VERB
faba-218	156	4	,	,	PUNCT
faba-218	156	5	as	as	SCONJ
faba-218	156	6	shown	show	VERB
faba-218	156	7	in	in	ADP
faba-218	156	8	table	table	NOUN
faba-218	156	9	4	4	NUM
faba-218	156	10	,	,	PUNCT
faba-218	156	11	were	be	AUX
faba-218	156	12	below	below	ADP
faba-218	156	13	the	the	DET
faba-218	156	14	required	require	VERB
faba-218	156	15	threshold	threshold	NOUN
faba-218	156	16	of	of	ADP
faba-218	156	17	3	3	NUM
faba-218	156	18	(	(	PUNCT
faba-218	156	19	hair	hair	NOUN
faba-218	156	20	et	et	PROPN
faba-218	156	21	al	al	PROPN
faba-218	156	22	.	.	PROPN
faba-218	156	23	2021	2021	NUM
faba-218	156	24	)	)	PUNCT
faba-218	156	25	,	,	PUNCT
faba-218	156	26	suggesting	suggest	VERB
faba-218	156	27	that	that	SCONJ
faba-218	156	28	multi	multi	ADJ
faba-218	156	29	-	-	ADJ
faba-218	156	30	collinearity	collinearity	NOUN
faba-218	156	31	is	be	AUX
faba-218	156	32	not	not	PART
faba-218	156	33	a	a	DET
faba-218	156	34	critical	critical	ADJ
faba-218	156	35	issue	issue	NOUN
faba-218	156	36	.	.	PUNCT
faba-218	157	1	the	the	DET
faba-218	157	2	second	second	ADJ
faba-218	157	3	step	step	NOUN
faba-218	157	4	was	be	AUX
faba-218	157	5	to	to	PART
faba-218	157	6	evaluate	evaluate	VERB
faba-218	157	7	the	the	DET
faba-218	157	8	significance	significance	NOUN
faba-218	157	9	and	and	CCONJ
faba-218	157	10	importance	importance	NOUN
faba-218	157	11	of	of	ADP
faba-218	157	12	the	the	DET
faba-218	157	13	path	path	NOUN
faba-218	157	14	coefficients	coefficient	NOUN
faba-218	157	15	.	.	PUNCT
faba-218	158	1	bootstrapping	bootstrappe	VERB
faba-218	158	2	analysis	analysis	NOUN
faba-218	158	3	was	be	AUX
faba-218	158	4	performed	perform	VERB
faba-218	158	5	with	with	ADP
faba-218	158	6	10,000	10,000	NUM
faba-218	158	7	subsamples	subsample	NOUN
faba-218	158	8	to	to	PART
faba-218	158	9	estimate	estimate	VERB
faba-218	158	10	the	the	DET
faba-218	158	11	weights	weight	NOUN
faba-218	158	12	of	of	ADP
faba-218	158	13	the	the	DET
faba-218	158	14	indicators	indicator	NOUN
faba-218	158	15	.	.	PUNCT
faba-218	159	1	table	table	NOUN
faba-218	159	2	4	4	NUM
faba-218	159	3	shows	show	VERB
faba-218	159	4	the	the	DET
faba-218	159	5	path	path	NOUN
faba-218	159	6	coefficients	coefficient	NOUN
faba-218	159	7	and	and	CCONJ
faba-218	159	8	their	their	PRON
faba-218	159	9	corresponding	corresponding	ADJ
faba-218	159	10	t	t	NOUN
faba-218	159	11	-	-	PUNCT
faba-218	159	12	values	value	NOUN
faba-218	159	13	at	at	ADP
faba-218	159	14	the	the	DET
faba-218	159	15	5	5	NUM
faba-218	159	16	%	%	NOUN
faba-218	159	17	significance	significance	NOUN
faba-218	159	18	level	level	NOUN
faba-218	159	19	.	.	PUNCT
faba-218	160	1	the	the	DET
faba-218	160	2	results	result	NOUN
faba-218	160	3	confirm	confirm	VERB
faba-218	160	4	that	that	SCONJ
faba-218	160	5	international	international	ADJ
faba-218	160	6	harmonization	harmonization	NOUN
faba-218	160	7	,	,	PUNCT
faba-218	160	8	skills	skill	NOUN
faba-218	160	9	,	,	PUNCT
faba-218	160	10	and	and	CCONJ
faba-218	160	11	structural	structural	ADJ
faba-218	160	12	and	and	CCONJ
faba-218	160	13	organizational	organizational	ADJ
faba-218	160	14	transformation	transformation	NOUN
faba-218	160	15	have	have	VERB
faba-218	160	16	a	a	DET
faba-218	160	17	significant	significant	ADJ
faba-218	160	18	positive	positive	ADJ
faba-218	160	19	impact	impact	NOUN
faba-218	160	20	on	on	ADP
faba-218	160	21	the	the	DET
faba-218	160	22	implementation	implementation	NOUN
faba-218	160	23	of	of	ADP
faba-218	160	24	ipsas	ipsa	NOUN
faba-218	160	25	,	,	PUNCT
faba-218	160	26	while	while	SCONJ
faba-218	160	27	the	the	DET
faba-218	160	28	accrual	accrual	ADJ
faba-218	160	29	basis	basis	NOUN
faba-218	160	30	has	have	VERB
faba-218	160	31	a	a	DET
faba-218	160	32	significant	significant	ADJ
faba-218	160	33	negative	negative	ADJ
faba-218	160	34	impact	impact	NOUN
faba-218	160	35	on	on	ADP
faba-218	160	36	the	the	DET
faba-218	160	37	implementation	implementation	NOUN
faba-218	160	38	of	of	ADP
faba-218	160	39	the	the	DET
faba-218	160	40	standards	standard	NOUN
faba-218	160	41	.	.	PUNCT
faba-218	161	1	these	these	DET
faba-218	161	2	findings	finding	NOUN
faba-218	161	3	support	support	VERB
faba-218	161	4	the	the	DET
faba-218	161	5	acceptance	acceptance	NOUN
faba-218	161	6	of	of	ADP
faba-218	161	7	hypotheses	hypothesis	NOUN
faba-218	161	8	h1	h1	ADJ
faba-218	161	9	,	,	PUNCT
faba-218	161	10	h2	h2	PROPN
faba-218	161	11	,	,	PUNCT
faba-218	161	12	h4	h4	NOUN
faba-218	161	13	,	,	PUNCT
faba-218	161	14	and	and	CCONJ
faba-218	161	15	h5	h5	PROPN
faba-218	161	16	,	,	PUNCT
faba-218	161	17	respectively	respectively	ADV
faba-218	161	18	.	.	PUNCT
faba-218	162	1	however	however	ADV
faba-218	162	2	,	,	PUNCT
faba-218	162	3	cost	cost	NOUN
faba-218	162	4	,	,	PUNCT
faba-218	162	5	accountability	accountability	NOUN
faba-218	162	6	and	and	CCONJ
faba-218	162	7	transparency	transparency	NOUN
faba-218	162	8	were	be	AUX
faba-218	162	9	not	not	PART
faba-218	162	10	statistically	statistically	ADV
faba-218	162	11	significant	significant	ADJ
faba-218	162	12	,	,	PUNCT
faba-218	162	13	leading	lead	VERB
faba-218	162	14	to	to	ADP
faba-218	162	15	rejection	rejection	NOUN
faba-218	162	16	hypotheses	hypothesis	NOUN
faba-218	162	17	h3	h3	NOUN
faba-218	162	18	and	and	CCONJ
faba-218	162	19	h6	h6	PROPN
faba-218	162	20	.	.	PUNCT
faba-218	163	1	table	table	NOUN
faba-218	163	2	4	4	NUM
faba-218	163	3	.	.	PUNCT
faba-218	163	4	hypotheses	hypothesis	NOUN
faba-218	163	5	results	result	VERB
faba-218	163	6	hypothesis	hypothesis	NOUN
faba-218	163	7	:	:	PUNCT
faba-218	163	8	path	path	PROPN
faba-218	163	9	vif	vif	PROPN
faba-218	163	10	path	path	PROPN
faba-218	163	11	coefficient	coefficient	PROPN
faba-218	163	12	t	t	PROPN
faba-218	163	13	-	-	PUNCT
faba-218	163	14	values	value	NOUN
faba-218	163	15	p	p	NOUN
faba-218	163	16	values	value	NOUN
faba-218	163	17	decision	decision	NOUN
faba-218	163	18	h1	h1	NOUN
faba-218	163	19	:	:	PUNCT
faba-218	163	20	acc	acc	PROPN
faba-218	163	21	-	-	PUNCT
faba-218	163	22	>	>	X
faba-218	163	23	imp	imp	PROPN
faba-218	163	24	1.835	1.835	NUM
faba-218	163	25	-0.227	-0.227	SYM
faba-218	163	26	2.880	2.880	NUM
faba-218	163	27	0.004	0.004	NUM
faba-218	163	28	supported	support	VERB
faba-218	163	29	h2	h2	NOUN
faba-218	163	30	:	:	PUNCT
faba-218	163	31	hrm	hrm	PROPN
faba-218	163	32	-	-	PUNCT
faba-218	163	33	>	>	X
faba-218	163	34	imp	imp	PROPN
faba-218	163	35	1.325	1.325	NUM
faba-218	163	36	0.175	0.175	NUM
faba-218	163	37	2.313	2.313	NUM
faba-218	163	38	0.021	0.021	NUM
faba-218	163	39	supported	support	VERB
faba-218	163	40	h3	h3	NOUN
faba-218	163	41	:	:	PUNCT
faba-218	163	42	cos	cos	PROPN
faba-218	163	43	-	-	PUNCT
faba-218	163	44	>	>	X
faba-218	163	45	imp	imp	PROPN
faba-218	163	46	1.508	1.508	NUM
faba-218	163	47	0.111	0.111	NUM
faba-218	163	48	1.318	1.318	NUM
faba-218	163	49	0.187	0.187	NUM
faba-218	163	50	not	not	PART
faba-218	163	51	supported	support	VERB
faba-218	163	52	h4	h4	NOUN
faba-218	163	53	:	:	PUNCT
faba-218	163	54	skl	skl	NOUN
faba-218	163	55	-	-	PUNCT
faba-218	163	56	>	>	X
faba-218	163	57	imp	imp	X
faba-218	163	58	2.177	2.177	NUM
faba-218	163	59	0.426	0.426	NUM
faba-218	163	60	4.335	4.335	NUM
faba-218	163	61	0.000	0.000	NUM
faba-218	163	62	supported	support	VERB
faba-218	163	63	h5	h5	NOUN
faba-218	163	64	:	:	PUNCT
faba-218	163	65	str	str	NOUN
faba-218	163	66	-	-	PUNCT
faba-218	163	67	>	>	X
faba-218	163	68	imp	imp	PROPN
faba-218	163	69	1.430	1.430	NUM
faba-218	163	70	0.161	0.161	NUM
faba-218	163	71	2.172	2.172	NUM
faba-218	163	72	0.030	0.030	NUM
faba-218	163	73	supported	support	VERB
faba-218	163	74	h6	h6	PROPN
faba-218	163	75	:	:	PUNCT
faba-218	163	76	trn	trn	NUM
faba-218	163	77	-	-	PUNCT
faba-218	163	78	>	>	X
faba-218	163	79	imp	imp	X
faba-218	163	80	1.556	1.556	NUM
faba-218	163	81	0.064	0.064	NUM
faba-218	163	82	0.710	0.710	NUM
faba-218	163	83	0.478	0.478	NUM
faba-218	163	84	not	not	PART
faba-218	163	85	supported	support	VERB
faba-218	163	86	source	source	NOUN
faba-218	163	87	:	:	PUNCT
faba-218	163	88	data	datum	NOUN
faba-218	163	89	processed	process	VERB
faba-218	163	90	(	(	PUNCT
faba-218	163	91	2024	2024	NUM
faba-218	163	92	)	)	PUNCT
faba-218	163	93	the	the	DET
faba-218	163	94	next	next	ADJ
faba-218	163	95	step	step	NOUN
faba-218	163	96	was	be	AUX
faba-218	163	97	to	to	PART
faba-218	163	98	evaluate	evaluate	VERB
faba-218	163	99	the	the	DET
faba-218	163	100	explanatory	explanatory	ADJ
faba-218	163	101	power	power	NOUN
faba-218	163	102	and	and	CCONJ
faba-218	163	103	predictive	predictive	ADJ
faba-218	163	104	power	power	NOUN
faba-218	163	105	of	of	ADP
faba-218	163	106	the	the	DET
faba-218	163	107	model	model	NOUN
faba-218	163	108	using	use	VERB
faba-218	163	109	several	several	ADJ
faba-218	163	110	measures	measure	NOUN
faba-218	163	111	.	.	PUNCT
faba-218	164	1	first	first	ADV
faba-218	164	2	,	,	PUNCT
faba-218	164	3	the	the	DET
faba-218	164	4	coefficient	coefficient	NOUN
faba-218	164	5	of	of	ADP
faba-218	164	6	determination	determination	NOUN
faba-218	164	7	r2	r2	PROPN
faba-218	164	8	was	be	AUX
faba-218	164	9	calculated	calculate	VERB
faba-218	164	10	to	to	PART
faba-218	164	11	evaluate	evaluate	VERB
faba-218	164	12	the	the	DET
faba-218	164	13	effects	effect	NOUN
faba-218	164	14	of	of	ADP
faba-218	164	15	the	the	DET
faba-218	164	16	independent	independent	ADJ
faba-218	164	17	variables	variable	NOUN
faba-218	164	18	on	on	ADP
faba-218	164	19	the	the	DET
faba-218	164	20	dependent	dependent	ADJ
faba-218	164	21	variable	variable	NOUN
faba-218	164	22	(	(	PUNCT
faba-218	164	23	al	al	PROPN
faba-218	164	24	-	-	PUNCT
faba-218	164	25	marsomi	marsomi	PROPN
faba-218	164	26	and	and	CCONJ
faba-218	164	27	al	al	PROPN
faba-218	164	28	-	-	PROPN
faba-218	164	29	zwainy	zwainy	PROPN
faba-218	164	30	2023	2023	NUM
faba-218	164	31	)	)	PUNCT
faba-218	164	32	.	.	PUNCT
faba-218	165	1	according	accord	VERB
faba-218	165	2	to	to	ADP
faba-218	165	3	hair	hair	NOUN
faba-218	165	4	et	et	PROPN
faba-218	165	5	al	al	PROPN
faba-218	165	6	.	.	PROPN
faba-218	165	7	(	(	PUNCT
faba-218	165	8	2021	2021	NUM
faba-218	165	9	)	)	PUNCT
faba-218	165	10	,	,	PUNCT
faba-218	165	11	the	the	DET
faba-218	165	12	r2	r2	PROPN
faba-218	165	13	values	value	NOUN
faba-218	165	14	of	of	ADP
faba-218	165	15	0.75	0.75	NUM
faba-218	165	16	,	,	PUNCT
faba-218	165	17	0.5	0.5	NUM
faba-218	165	18	,	,	PUNCT
faba-218	165	19	and	and	CCONJ
faba-218	165	20	0.25	0.25	NUM
faba-218	165	21	are	be	AUX
faba-218	165	22	respectively	respectively	ADV
faba-218	165	23	great	great	ADJ
faba-218	165	24	,	,	PUNCT
faba-218	165	25	moderate	moderate	ADJ
faba-218	165	26	,	,	PUNCT
faba-218	165	27	and	and	CCONJ
faba-218	165	28	weak	weak	ADJ
faba-218	165	29	.	.	PUNCT
faba-218	166	1	alternatively	alternatively	ADV
faba-218	166	2	,	,	PUNCT
faba-218	166	3	chin	chin	NOUN
faba-218	166	4	(	(	PUNCT
faba-218	166	5	1998	1998	NUM
faba-218	166	6	)	)	PUNCT
faba-218	166	7	suggests	suggest	VERB
faba-218	166	8	r2	r2	NOUN
faba-218	166	9	values	value	NOUN
faba-218	166	10	of	of	ADP
faba-218	166	11	0.67	0.67	NUM
faba-218	166	12	,	,	PUNCT
faba-218	166	13	0.33	0.33	NUM
faba-218	166	14	,	,	PUNCT
faba-218	166	15	and	and	CCONJ
faba-218	166	16	0.19	0.19	NUM
faba-218	166	17	are	be	AUX
faba-218	166	18	strong	strong	ADJ
faba-218	166	19	,	,	PUNCT
faba-218	166	20	moderate	moderate	ADJ
faba-218	166	21	,	,	PUNCT
faba-218	166	22	and	and	CCONJ
faba-218	166	23	weak	weak	ADJ
faba-218	166	24	,	,	PUNCT
faba-218	166	25	respectively	respectively	ADV
faba-218	166	26	.	.	PUNCT
faba-218	167	1	the	the	DET
faba-218	167	2	obtained	obtain	VERB
faba-218	167	3	r2	r2	PROPN
faba-218	167	4	value	value	NOUN
faba-218	167	5	of	of	ADP
faba-218	167	6	0.346	0.346	NUM
faba-218	167	7	,	,	PUNCT
faba-218	167	8	shown	show	VERB
faba-218	167	9	in	in	ADP
faba-218	167	10	table	table	NOUN
faba-218	167	11	5	5	NUM
faba-218	167	12	,	,	PUNCT
faba-218	167	13	indicates	indicate	VERB
faba-218	167	14	that	that	SCONJ
faba-218	167	15	the	the	DET
faba-218	167	16	explanatory	explanatory	ADJ
faba-218	167	17	power	power	NOUN
faba-218	167	18	of	of	ADP
faba-218	167	19	the	the	DET
faba-218	167	20	model	model	NOUN
faba-218	167	21	is	be	AUX
faba-218	167	22	moderate	moderate	ADJ
faba-218	167	23	.	.	PUNCT
faba-218	168	1	to	to	PART
faba-218	168	2	further	far	ADV
faba-218	168	3	evaluate	evaluate	VERB
faba-218	168	4	the	the	DET
faba-218	168	5	predictive	predictive	ADJ
faba-218	168	6	ability	ability	NOUN
faba-218	168	7	of	of	ADP
faba-218	168	8	the	the	DET
faba-218	168	9	model	model	NOUN
faba-218	168	10	,	,	PUNCT
faba-218	168	11	the	the	DET
faba-218	168	12	effect	effect	NOUN
faba-218	168	13	size	size	NOUN
faba-218	168	14	f2	f2	PROPN
faba-218	168	15	was	be	AUX
faba-218	168	16	also	also	ADV
faba-218	168	17	calculated	calculate	VERB
faba-218	168	18	.	.	PUNCT
faba-218	169	1	according	accord	VERB
faba-218	169	2	to	to	ADP
faba-218	169	3	the	the	DET
faba-218	169	4	established	establish	VERB
faba-218	169	5	standards	standard	NOUN
faba-218	169	6	,	,	PUNCT
faba-218	169	7	values	value	NOUN
faba-218	169	8	of	of	ADP
faba-218	169	9	0.02	0.02	NUM
faba-218	169	10	,	,	PUNCT
faba-218	169	11	0.15	0.15	NUM
faba-218	169	12	,	,	PUNCT
faba-218	169	13	and	and	CCONJ
faba-218	169	14	0.35	0.35	NUM
faba-218	169	15	indicate	indicate	VERB
faba-218	169	16	a	a	DET
faba-218	169	17	small	small	ADJ
faba-218	169	18	,	,	PUNCT
faba-218	169	19	medium	medium	ADJ
faba-218	169	20	,	,	PUNCT
faba-218	169	21	and	and	CCONJ
faba-218	169	22	large	large	ADJ
faba-218	169	23	effect	effect	NOUN
faba-218	169	24	size	size	NOUN
faba-218	169	25	,	,	PUNCT
faba-218	169	26	respectively	respectively	ADV
faba-218	169	27	(	(	PUNCT
faba-218	169	28	hair	hair	NOUN
faba-218	169	29	et	et	PROPN
faba-218	169	30	al	al	PROPN
faba-218	169	31	.	.	PROPN
faba-218	169	32	2020	2020	NUM
faba-218	169	33	)	)	PUNCT
faba-218	169	34	.	.	PUNCT
faba-218	170	1	the	the	DET
faba-218	170	2	results	result	NOUN
faba-218	170	3	in	in	ADP
faba-218	170	4	table	table	NOUN
faba-218	170	5	5	5	NUM
faba-218	170	6	show	show	VERB
faba-218	170	7	that	that	SCONJ
faba-218	170	8	the	the	DET
faba-218	170	9	accrual	accrual	ADJ
faba-218	170	10	basis	basis	NOUN
faba-218	170	11	,	,	PUNCT
faba-218	170	12	international	international	ADJ
faba-218	170	13	compatibility	compatibility	NOUN
faba-218	170	14	,	,	PUNCT
faba-218	170	15	and	and	CCONJ
faba-218	170	16	structural	structural	ADJ
faba-218	170	17	and	and	CCONJ
faba-218	170	18	organizational	organizational	ADJ
faba-218	170	19	transformation	transformation	NOUN
faba-218	170	20	have	have	VERB
faba-218	170	21	a	a	DET
faba-218	170	22	small	small	ADJ
faba-218	170	23	effect	effect	NOUN
faba-218	170	24	size	size	NOUN
faba-218	170	25	,	,	PUNCT
faba-218	170	26	while	while	SCONJ
faba-218	170	27	skills	skill	NOUN
faba-218	170	28	demonstrate	demonstrate	VERB
faba-218	170	29	an	an	DET
faba-218	170	30	effect	effect	NOUN
faba-218	170	31	size	size	NOUN
faba-218	170	32	approaching	approach	VERB
faba-218	170	33	the	the	DET
faba-218	170	34	average	average	NOUN
faba-218	170	35	.	.	PUNCT
faba-218	171	1	the	the	DET
faba-218	171	2	third	third	ADJ
faba-218	171	3	measure	measure	NOUN
faba-218	171	4	was	be	AUX
faba-218	171	5	q²	q²	ADJ
faba-218	171	6	assessing	assess	VERB
faba-218	171	7	the	the	DET
faba-218	171	8	predictive	predictive	ADJ
faba-218	171	9	relevance	relevance	NOUN
faba-218	171	10	of	of	ADP
faba-218	171	11	the	the	DET
faba-218	171	12	model	model	NOUN
faba-218	171	13	(	(	PUNCT
faba-218	171	14	janadari	janadari	PROPN
faba-218	171	15	et	et	PROPN
faba-218	171	16	al	al	PROPN
faba-218	171	17	.	.	PROPN
faba-218	171	18	2016	2016	NUM
faba-218	171	19	)	)	PUNCT
faba-218	171	20	.	.	PUNCT
faba-218	172	1	the	the	DET
faba-218	172	2	procedure	procedure	NOUN
faba-218	172	3	for	for	ADP
faba-218	172	4	assessing	assess	VERB
faba-218	172	5	out	out	ADP
faba-218	172	6	-	-	PUNCT
faba-218	172	7	of	of	ADP
faba-218	172	8	-	-	PUNCT
faba-218	172	9	sample	sample	NOUN
faba-218	172	10	prediction	prediction	NOUN
faba-218	172	11	(	(	PUNCT
faba-218	172	12	plspredict	plspredict	NOUN
faba-218	172	13	)	)	PUNCT
faba-218	172	14	was	be	AUX
faba-218	172	15	conducted	conduct	VERB
faba-218	172	16	with	with	ADP
faba-218	172	17	ten	ten	NUM
faba-218	172	18	repetitions	repetition	NOUN
faba-218	172	19	and	and	CCONJ
faba-218	172	20	k=	k=	X
faba-218	172	21	10	10	NUM
faba-218	172	22	folds	fold	NOUN
faba-218	172	23	.	.	PUNCT
faba-218	173	1	according	accord	VERB
faba-218	173	2	to	to	ADP
faba-218	173	3	hair	hair	NOUN
faba-218	173	4	et	et	PROPN
faba-218	173	5	al	al	PROPN
faba-218	173	6	.	.	PROPN
faba-218	174	1	(	(	PUNCT
faba-218	174	2	2020	2020	NUM
faba-218	174	3	)	)	PUNCT
faba-218	175	1	,	,	PUNCT
faba-218	175	2	q²	q²	VERB
faba-218	175	3	values	value	NOUN
faba-218	175	4	of	of	ADP
faba-218	175	5	0.25	0.25	NUM
faba-218	175	6	and	and	CCONJ
faba-218	175	7	0.50	0.50	NUM
faba-218	175	8	are	be	AUX
faba-218	175	9	moderate	moderate	ADJ
faba-218	175	10	and	and	CCONJ
faba-218	175	11	large	large	ADJ
faba-218	175	12	,	,	PUNCT
faba-218	175	13	respectively	respectively	ADV
faba-218	175	14	,	,	PUNCT
faba-218	175	15	so	so	ADV
faba-218	175	16	the	the	DET
faba-218	175	17	obtained	obtain	VERB
faba-218	175	18	q²	q²	ADJ
faba-218	175	19	value	value	NOUN
faba-218	175	20	of	of	ADP
faba-218	175	21	0.291	0.291	NUM
faba-218	175	22	,	,	PUNCT
faba-218	175	23	presented	present	VERB
faba-218	175	24	in	in	ADP
faba-218	175	25	table	table	NOUN
faba-218	175	26	5	5	NUM
faba-218	175	27	,	,	PUNCT
faba-218	175	28	suggests	suggest	VERB
faba-218	175	29	moderate	moderate	ADJ
faba-218	175	30	predictive	predictive	ADJ
faba-218	175	31	importance	importance	NOUN
faba-218	175	32	.	.	PUNCT
faba-218	176	1	table	table	NOUN
faba-218	176	2	5	5	NUM
faba-218	176	3	.	.	PUNCT
faba-218	176	4	explanatory	explanatory	ADJ
faba-218	176	5	power	power	NOUN
faba-218	176	6	evaluation	evaluation	NOUN
faba-218	176	7	path	path	NOUN
faba-218	176	8	r	r	PROPN
faba-218	176	9	square	square	PROPN
faba-218	176	10	f	f	PROPN
faba-218	176	11	square	square	PROPN
faba-218	176	12	q	q	PROPN
faba-218	176	13	square	square	PROPN
faba-218	176	14	acc	acc	PROPN
faba-218	176	15	-	-	PUNCT
faba-218	176	16	>	>	X
faba-218	176	17	imp	imp	X
faba-218	176	18	0.346	0.346	NUM
faba-218	176	19	0.043	0.043	NUM
faba-218	176	20	0.291	0.291	NUM
faba-218	176	21	hrm	hrm	PROPN
faba-218	176	22	-	-	PUNCT
faba-218	176	23	>	>	X
faba-218	176	24	imp	imp	PROPN
faba-218	176	25	0.035	0.035	NUM
faba-218	176	26	cos	cos	PROPN
faba-218	176	27	-	-	PUNCT
faba-218	176	28	>	>	X
faba-218	176	29	imp	imp	PROPN
faba-218	176	30	0.012	0.012	NUM
faba-218	176	31	skl	skl	NOUN
faba-218	176	32	-	-	PUNCT
faba-218	176	33	>	>	X
faba-218	176	34	imp	imp	X
faba-218	176	35	0.127	0.127	NUM
faba-218	176	36	str	str	NOUN
faba-218	176	37	-	-	PUNCT
faba-218	176	38	>	>	X
faba-218	176	39	imp	imp	PROPN
faba-218	176	40	0.028	0.028	NUM
faba-218	176	41	trn	trn	NUM
faba-218	176	42	-	-	PUNCT
faba-218	176	43	>	>	X
faba-218	176	44	imp	imp	PROPN
faba-218	176	45	0.004	0.004	NUM
faba-218	176	46	source	source	NOUN
faba-218	176	47	:	:	PUNCT
faba-218	176	48	data	datum	NOUN
faba-218	176	49	processed	process	VERB
faba-218	176	50	(	(	PUNCT
faba-218	176	51	2024	2024	NUM
faba-218	176	52	)	)	PUNCT
faba-218	176	53	the	the	DET
faba-218	176	54	mean	mean	ADJ
faba-218	176	55	absolute	absolute	ADJ
faba-218	176	56	error	error	NOUN
faba-218	176	57	(	(	PUNCT
faba-218	176	58	mae	mae	PROPN
faba-218	176	59	)	)	PUNCT
faba-218	176	60	and	and	CCONJ
faba-218	176	61	the	the	DET
faba-218	176	62	root	root	NOUN
faba-218	176	63	mean	mean	VERB
faba-218	176	64	squared	square	VERB
faba-218	176	65	error	error	NOUN
faba-218	176	66	(	(	PUNCT
faba-218	176	67	rmse	rmse	NOUN
faba-218	176	68	)	)	PUNCT
faba-218	176	69	obtained	obtain	VERB
faba-218	176	70	with	with	ADP
faba-218	176	71	the	the	DET
faba-218	176	72	same	same	ADJ
faba-218	176	73	procedure	procedure	NOUN
faba-218	176	74	also	also	ADV
faba-218	176	75	represent	represent	VERB
faba-218	176	76	important	important	ADJ
faba-218	176	77	prediction	prediction	NOUN
faba-218	176	78	statistics	statistic	NOUN
faba-218	176	79	.	.	PUNCT
faba-218	177	1	the	the	DET
faba-218	177	2	lower	low	ADJ
faba-218	177	3	values	value	NOUN
faba-218	177	4	for	for	ADP
faba-218	177	5	these	these	DET
faba-218	177	6	statistics	statistic	NOUN
faba-218	177	7	compared	compare	VERB
faba-218	177	8	to	to	ADP
faba-218	177	9	the	the	DET
faba-218	177	10	naïve	naïve	ADJ
faba-218	177	11	lm	lm	INTJ
faba-218	177	12	criterion	criterion	NOUN
faba-218	177	13	indicate	indicate	VERB
faba-218	177	14	a	a	DET
faba-218	177	15	good	good	ADJ
faba-218	177	16	indicator	indicator	NOUN
faba-218	177	17	(	(	PUNCT
faba-218	177	18	hair	hair	NOUN
faba-218	177	19	et	et	PROPN
faba-218	177	20	al	al	PROPN
faba-218	177	21	.	.	PROPN
faba-218	177	22	2021	2021	NUM
faba-218	177	23	)	)	PUNCT
faba-218	177	24	.	.	PUNCT
faba-218	178	1	the	the	DET
faba-218	178	2	results	result	NOUN
faba-218	178	3	,	,	PUNCT
faba-218	178	4	presented	present	VERB
faba-218	178	5	in	in	ADP
faba-218	178	6	table	table	NOUN
faba-218	178	7	6	6	NUM
faba-218	178	8	,	,	PUNCT
faba-218	178	9	demonstrate	demonstrate	VERB
faba-218	178	10	that	that	SCONJ
faba-218	178	11	all	all	DET
faba-218	178	12	indicators	indicator	NOUN
faba-218	178	13	meet	meet	VERB
faba-218	178	14	the	the	DET
faba-218	178	15	criterion	criterion	NOUN
faba-218	178	16	,	,	PUNCT
faba-218	178	17	suggesting	suggest	VERB
faba-218	178	18	that	that	SCONJ
faba-218	178	19	the	the	DET
faba-218	178	20	model	model	NOUN
faba-218	178	21	has	have	VERB
faba-218	178	22	high	high	ADJ
faba-218	178	23	predictive	predictive	ADJ
faba-218	178	24	ability	ability	NOUN
faba-218	178	25	.	.	PUNCT
faba-218	179	1	widad	widad	PROPN
faba-218	179	2	benzine	benzine	NOUN
faba-218	179	3	/	/	SYM
faba-218	179	4	finance	finance	NOUN
faba-218	179	5	,	,	PUNCT
faba-218	179	6	accounting	accounting	NOUN
faba-218	179	7	and	and	CCONJ
faba-218	179	8	business	business	NOUN
faba-218	179	9	analysis	analysis	NOUN
faba-218	179	10	,	,	PUNCT
faba-218	179	11	volume	volume	NOUN
faba-218	179	12	6	6	NUM
faba-218	179	13	,	,	PUNCT
faba-218	179	14	issue	issue	NOUN
faba-218	179	15	2	2	NUM
faba-218	179	16	,	,	PUNCT
faba-218	179	17	2024	2024	NUM
faba-218	179	18	128	128	NUM
faba-218	179	19	table	table	NOUN
faba-218	179	20	6	6	NUM
faba-218	179	21	.	.	PUNCT
faba-218	180	1	predictive	predictive	ADJ
faba-218	180	2	power	power	NOUN
faba-218	180	3	evaluation	evaluation	NOUN
faba-218	180	4	items	item	NOUN
faba-218	180	5	pls	pls	INTJ
faba-218	180	6	-	-	PUNCT
faba-218	180	7	sem_rmse	sem_rmse	NOUN
faba-218	180	8	pls	pls	PROPN
faba-218	180	9	-	-	PUNCT
faba-218	180	10	sem_mae	sem_mae	PROPN
faba-218	180	11	lm_rmse	lm_rmse	PROPN
faba-218	180	12	lm_mae	lm_mae	PROPN
faba-218	180	13	imp1	imp1	NOUN
faba-218	180	14	0.600	0.600	NUM
faba-218	180	15	0.484	0.484	NUM
faba-218	180	16	0.662	0.662	NUM
faba-218	180	17	0.523	0.523	NUM
faba-218	180	18	imp2	imp2	PROPN
faba-218	180	19	0.599	0.599	NUM
faba-218	180	20	0.484	0.484	NUM
faba-218	180	21	0.621	0.621	NUM
faba-218	180	22	0.488	0.488	NUM
faba-218	180	23	imp3	imp3	NOUN
faba-218	180	24	0.665	0.665	NUM
faba-218	180	25	0.537	0.537	NUM
faba-218	180	26	0.712	0.712	NUM
faba-218	180	27	0.555	0.555	NUM
faba-218	180	28	imp4	imp4	NOUN
faba-218	180	29	0.594	0.594	NUM
faba-218	180	30	0.479	0.479	NUM
faba-218	180	31	0.638	0.638	NUM
faba-218	180	32	0.511	0.511	NUM
faba-218	180	33	imp5	imp5	NOUN
faba-218	180	34	0.573	0.573	NUM
faba-218	180	35	0.474	0.474	NUM
faba-218	180	36	0.622	0.622	NUM
faba-218	180	37	0.510	0.510	NUM
faba-218	180	38	imp6	imp6	NOUN
faba-218	180	39	0.537	0.537	NUM
faba-218	180	40	0.424	0.424	NUM
faba-218	180	41	0.565	0.565	NUM
faba-218	180	42	0.430	0.430	NUM
faba-218	180	43	source	source	NOUN
faba-218	180	44	:	:	PUNCT
faba-218	180	45	data	datum	NOUN
faba-218	180	46	processed	process	VERB
faba-218	180	47	(	(	PUNCT
faba-218	180	48	2024	2024	NUM
faba-218	180	49	)	)	PUNCT
faba-218	180	50	discussion	discussion	NOUN
faba-218	180	51	this	this	DET
faba-218	180	52	study	study	NOUN
faba-218	180	53	highlights	highlight	NOUN
faba-218	180	54	advantages	advantage	NOUN
faba-218	180	55	and	and	CCONJ
faba-218	180	56	challenges	challenge	NOUN
faba-218	180	57	as	as	ADP
faba-218	180	58	latent	latent	NOUN
faba-218	180	59	variables	variable	NOUN
faba-218	180	60	affecting	affect	VERB
faba-218	180	61	ipsas	ipsas	ADJ
faba-218	180	62	implementation	implementation	NOUN
faba-218	180	63	in	in	ADP
faba-218	180	64	the	the	DET
faba-218	180	65	algerian	algerian	ADJ
faba-218	180	66	context	context	NOUN
faba-218	180	67	.	.	PUNCT
faba-218	181	1	model	model	NOUN
faba-218	181	2	analysis	analysis	NOUN
faba-218	181	3	using	use	VERB
faba-218	181	4	pls	pls	NOUN
faba-218	181	5	-	-	PUNCT
faba-218	181	6	sem	sem	NOUN
faba-218	181	7	revealed	reveal	VERB
faba-218	181	8	that	that	SCONJ
faba-218	181	9	although	although	SCONJ
faba-218	181	10	transparency	transparency	NOUN
faba-218	181	11	and	and	CCONJ
faba-218	181	12	accountability	accountability	NOUN
faba-218	181	13	are	be	AUX
faba-218	181	14	recognized	recognize	VERB
faba-218	181	15	benefits	benefit	NOUN
faba-218	181	16	associated	associate	VERB
faba-218	181	17	with	with	ADP
faba-218	181	18	ipsas	ipsa	NOUN
faba-218	181	19	,	,	PUNCT
faba-218	181	20	it	it	PRON
faba-218	181	21	had	have	VERB
faba-218	181	22	no	no	DET
faba-218	181	23	impact	impact	NOUN
faba-218	181	24	on	on	ADP
faba-218	181	25	implementation	implementation	NOUN
faba-218	181	26	(	(	PUNCT
faba-218	181	27	β=0.064	β=0.064	NOUN
faba-218	181	28	,	,	PUNCT
faba-218	181	29	p=0.478	p=0.478	X
faba-218	181	30	)	)	PUNCT
faba-218	181	31	,	,	PUNCT
faba-218	181	32	which	which	PRON
faba-218	181	33	is	be	AUX
faba-218	181	34	contrary	contrary	ADJ
faba-218	181	35	to	to	ADP
faba-218	181	36	similar	similar	ADJ
faba-218	181	37	studies	study	NOUN
faba-218	181	38	conducted	conduct	VERB
faba-218	181	39	in	in	ADP
faba-218	181	40	iraq	iraq	PROPN
faba-218	181	41	(	(	PUNCT
faba-218	181	42	al	al	PROPN
faba-218	181	43	-	-	PUNCT
faba-218	181	44	quraishi	quraishi	PROPN
faba-218	181	45	and	and	CCONJ
faba-218	181	46	boumediene	boumediene	ADJ
faba-218	181	47	2023	2023	NUM
faba-218	181	48	)	)	PUNCT
faba-218	181	49	and	and	CCONJ
faba-218	181	50	jordan	jordan	PROPN
faba-218	181	51	(	(	PUNCT
faba-218	181	52	al	al	PROPN
faba-218	181	53	-	-	PUNCT
faba-218	181	54	kharabsheh	kharabsheh	NOUN
faba-218	181	55	2021	2021	NUM
faba-218	181	56	)	)	PUNCT
faba-218	181	57	.	.	PUNCT
faba-218	182	1	a	a	DET
faba-218	182	2	likely	likely	ADJ
faba-218	182	3	explanation	explanation	NOUN
faba-218	182	4	for	for	ADP
faba-218	182	5	this	this	DET
faba-218	182	6	result	result	NOUN
faba-218	182	7	is	be	AUX
faba-218	182	8	that	that	SCONJ
faba-218	182	9	transparency	transparency	NOUN
faba-218	182	10	and	and	CCONJ
faba-218	182	11	accountability	accountability	NOUN
faba-218	182	12	do	do	AUX
faba-218	182	13	not	not	PART
faba-218	182	14	constitute	constitute	VERB
faba-218	182	15	a	a	DET
faba-218	182	16	strong	strong	ADJ
faba-218	182	17	motivation	motivation	NOUN
faba-218	182	18	for	for	ADP
faba-218	182	19	implementing	implement	VERB
faba-218	182	20	standards	standard	NOUN
faba-218	182	21	,	,	PUNCT
faba-218	182	22	as	as	SCONJ
faba-218	182	23	they	they	PRON
faba-218	182	24	may	may	AUX
faba-218	182	25	be	be	AUX
faba-218	182	26	overshadowed	overshadow	VERB
faba-218	182	27	by	by	ADP
faba-218	182	28	other	other	ADJ
faba-218	182	29	political	political	ADJ
faba-218	182	30	,	,	PUNCT
faba-218	182	31	economic	economic	ADJ
faba-218	182	32	,	,	PUNCT
faba-218	182	33	and	and	CCONJ
faba-218	182	34	cultural	cultural	ADJ
faba-218	182	35	factors	factor	NOUN
faba-218	182	36	that	that	PRON
faba-218	182	37	are	be	AUX
faba-218	182	38	more	more	ADV
faba-218	182	39	important	important	ADJ
faba-218	182	40	in	in	ADP
faba-218	182	41	the	the	DET
faba-218	182	42	algerian	algerian	ADJ
faba-218	182	43	context	context	NOUN
faba-218	182	44	.	.	PUNCT
faba-218	183	1	for	for	ADP
faba-218	183	2	example	example	NOUN
faba-218	183	3	,	,	PUNCT
faba-218	183	4	according	accord	VERB
faba-218	183	5	to	to	ADP
faba-218	183	6	brusca	brusca	NOUN
faba-218	183	7	et	et	PROPN
faba-218	183	8	al	al	PROPN
faba-218	183	9	.	.	PROPN
faba-218	183	10	(	(	PUNCT
faba-218	183	11	2013	2013	NUM
faba-218	183	12	)	)	PUNCT
faba-218	183	13	,	,	PUNCT
faba-218	183	14	political	political	ADJ
faba-218	183	15	support	support	NOUN
faba-218	183	16	backed	back	VERB
faba-218	183	17	by	by	ADP
faba-218	183	18	laws	law	NOUN
faba-218	183	19	was	be	AUX
faba-218	183	20	a	a	DET
faba-218	183	21	major	major	ADJ
faba-218	183	22	factor	factor	NOUN
faba-218	183	23	in	in	ADP
faba-218	183	24	accelerating	accelerate	VERB
faba-218	183	25	the	the	DET
faba-218	183	26	adoption	adoption	NOUN
faba-218	183	27	of	of	ADP
faba-218	183	28	ipsas	ipsa	NOUN
faba-218	183	29	-	-	PUNCT
faba-218	183	30	aligned	align	VERB
faba-218	183	31	standards	standard	NOUN
faba-218	183	32	in	in	ADP
faba-218	183	33	spain	spain	PROPN
faba-218	183	34	.	.	PUNCT
faba-218	184	1	according	accord	VERB
faba-218	184	2	to	to	ADP
faba-218	184	3	ahmad	ahmad	PROPN
faba-218	184	4	and	and	CCONJ
faba-218	184	5	nasseredine	nasseredine	NOUN
faba-218	184	6	(	(	PUNCT
faba-218	184	7	2019	2019	NUM
faba-218	184	8	)	)	PUNCT
faba-218	184	9	,	,	PUNCT
faba-218	184	10	alshujairi	alshujairi	NOUN
faba-218	184	11	(	(	PUNCT
faba-218	184	12	2024	2024	NUM
faba-218	184	13	)	)	PUNCT
faba-218	184	14	,	,	PUNCT
faba-218	184	15	and	and	CCONJ
faba-218	184	16	babatunde	babatunde	PROPN
faba-218	184	17	(	(	PUNCT
faba-218	184	18	2017	2017	NUM
faba-218	184	19	)	)	PUNCT
faba-218	184	20	,	,	PUNCT
faba-218	184	21	the	the	DET
faba-218	184	22	financial	financial	ADJ
faba-218	184	23	burden	burden	NOUN
faba-218	184	24	constitutes	constitute	VERB
faba-218	184	25	the	the	DET
faba-218	184	26	greatest	great	ADJ
faba-218	184	27	obstacle	obstacle	NOUN
faba-218	184	28	to	to	ADP
faba-218	184	29	implementing	implement	VERB
faba-218	184	30	ipsas	ipsa	NOUN
faba-218	184	31	in	in	ADP
faba-218	184	32	developing	develop	VERB
faba-218	184	33	countries	country	NOUN
faba-218	184	34	.	.	PUNCT
faba-218	185	1	correa	correa	PROPN
faba-218	185	2	silva	silva	PROPN
faba-218	185	3	et	et	PROPN
faba-218	185	4	al	al	PROPN
faba-218	185	5	.	.	PROPN
faba-218	186	1	(	(	PUNCT
faba-218	186	2	2022	2022	NUM
faba-218	186	3	)	)	PUNCT
faba-218	186	4	found	find	VERB
faba-218	186	5	that	that	SCONJ
faba-218	186	6	national	national	ADJ
faba-218	186	7	culture	culture	NOUN
faba-218	186	8	and	and	CCONJ
faba-218	186	9	dominant	dominant	ADJ
faba-218	186	10	ideology	ideology	NOUN
faba-218	186	11	play	play	VERB
faba-218	186	12	a	a	DET
faba-218	186	13	crucial	crucial	ADJ
faba-218	186	14	role	role	NOUN
faba-218	186	15	in	in	ADP
faba-218	186	16	implementing	implement	VERB
faba-218	186	17	standards	standard	NOUN
faba-218	186	18	.	.	PUNCT
faba-218	187	1	therefore	therefore	ADV
faba-218	187	2	,	,	PUNCT
faba-218	187	3	this	this	DET
faba-218	187	4	result	result	NOUN
faba-218	187	5	reflects	reflect	VERB
faba-218	187	6	the	the	DET
faba-218	187	7	local	local	ADJ
faba-218	187	8	context	context	NOUN
faba-218	187	9	in	in	ADP
faba-218	187	10	which	which	PRON
faba-218	187	11	the	the	DET
faba-218	187	12	study	study	NOUN
faba-218	187	13	was	be	AUX
faba-218	187	14	conducted	conduct	VERB
faba-218	187	15	and	and	CCONJ
faba-218	187	16	testing	testing	NOUN
faba-218	187	17	of	of	ADP
faba-218	187	18	the	the	DET
faba-218	187	19	hypotheses	hypothesis	NOUN
faba-218	187	20	has	have	AUX
faba-218	187	21	already	already	ADV
faba-218	187	22	proven	prove	VERB
faba-218	187	23	that	that	SCONJ
faba-218	187	24	there	there	PRON
faba-218	187	25	are	be	VERB
faba-218	187	26	other	other	ADJ
faba-218	187	27	more	more	ADV
faba-218	187	28	influential	influential	ADJ
faba-218	187	29	factors	factor	NOUN
faba-218	187	30	that	that	PRON
faba-218	187	31	make	make	VERB
faba-218	187	32	it	it	PRON
faba-218	187	33	superior	superior	ADJ
faba-218	187	34	to	to	ADP
faba-218	187	35	accountability	accountability	NOUN
faba-218	187	36	and	and	CCONJ
faba-218	187	37	transparency	transparency	NOUN
faba-218	187	38	.	.	PUNCT
faba-218	188	1	the	the	DET
faba-218	188	2	study	study	NOUN
faba-218	188	3	found	find	VERB
faba-218	188	4	a	a	DET
faba-218	188	5	negative	negative	ADJ
faba-218	188	6	impact	impact	NOUN
faba-218	188	7	of	of	ADP
faba-218	188	8	the	the	DET
faba-218	188	9	accrual	accrual	ADJ
faba-218	188	10	basis	basis	NOUN
faba-218	188	11	on	on	ADP
faba-218	188	12	ipsas	ipsas	ADJ
faba-218	188	13	implementation	implementation	NOUN
faba-218	188	14	(	(	PUNCT
faba-218	188	15	β=-0.227	β=-0.227	PROPN
faba-218	188	16	,	,	PUNCT
faba-218	188	17	p=0.004	p=0.004	NOUN
faba-218	188	18	)	)	PUNCT
faba-218	188	19	.	.	PUNCT
faba-218	189	1	this	this	DET
faba-218	189	2	result	result	NOUN
faba-218	189	3	was	be	AUX
faba-218	189	4	unexpected	unexpected	ADJ
faba-218	189	5	because	because	SCONJ
faba-218	189	6	the	the	DET
faba-218	189	7	accrual	accrual	ADJ
faba-218	189	8	basis	basis	NOUN
faba-218	189	9	is	be	AUX
faba-218	189	10	an	an	DET
faba-218	189	11	important	important	ADJ
faba-218	189	12	feature	feature	NOUN
faba-218	189	13	associated	associate	VERB
faba-218	189	14	with	with	ADP
faba-218	189	15	the	the	DET
faba-218	189	16	standards	standard	NOUN
faba-218	189	17	.	.	PUNCT
faba-218	190	1	the	the	DET
faba-218	190	2	appropriate	appropriate	ADJ
faba-218	190	3	explanation	explanation	NOUN
faba-218	190	4	for	for	ADP
faba-218	190	5	this	this	DET
faba-218	190	6	relationship	relationship	NOUN
faba-218	190	7	is	be	AUX
faba-218	190	8	that	that	SCONJ
faba-218	190	9	the	the	DET
faba-218	190	10	study	study	NOUN
faba-218	190	11	was	be	AUX
faba-218	190	12	conducted	conduct	VERB
faba-218	190	13	early	early	ADV
faba-218	190	14	in	in	ADP
faba-218	190	15	the	the	DET
faba-218	190	16	transition	transition	NOUN
faba-218	190	17	to	to	ADP
faba-218	190	18	ipsas	ipsa	NOUN
faba-218	190	19	.	.	PUNCT
faba-218	191	1	during	during	ADP
faba-218	191	2	this	this	DET
faba-218	191	3	period	period	NOUN
faba-218	191	4	,	,	PUNCT
faba-218	191	5	the	the	DET
faba-218	191	6	budget	budget	NOUN
faba-218	191	7	was	be	AUX
faba-218	191	8	modified	modify	VERB
faba-218	191	9	into	into	ADP
faba-218	191	10	a	a	DET
faba-218	191	11	single	single	ADJ
faba-218	191	12	document	document	NOUN
faba-218	191	13	as	as	ADP
faba-218	191	14	the	the	DET
faba-218	191	15	first	first	ADJ
faba-218	191	16	step	step	NOUN
faba-218	191	17	towards	towards	ADP
faba-218	191	18	change	change	NOUN
faba-218	191	19	.	.	PUNCT
faba-218	192	1	however	however	ADV
faba-218	192	2	,	,	PUNCT
faba-218	192	3	algeria	algeria	PROPN
faba-218	192	4	's	's	PART
faba-218	192	5	current	current	ADJ
faba-218	192	6	public	public	ADJ
faba-218	192	7	accounting	accounting	NOUN
faba-218	192	8	system	system	NOUN
faba-218	192	9	is	be	AUX
faba-218	192	10	still	still	ADV
faba-218	192	11	subject	subject	ADJ
faba-218	192	12	to	to	ADP
faba-218	192	13	the	the	DET
faba-218	192	14	code	code	NOUN
faba-218	192	15	-	-	PUNCT
faba-218	192	16	law	law	NOUN
faba-218	192	17	system	system	NOUN
faba-218	192	18	,	,	PUNCT
faba-218	192	19	applies	apply	VERB
faba-218	192	20	the	the	DET
faba-218	192	21	cash	cash	NOUN
faba-218	192	22	basis	basis	NOUN
faba-218	192	23	,	,	PUNCT
faba-218	192	24	and	and	CCONJ
faba-218	192	25	works	work	VERB
faba-218	192	26	according	accord	VERB
faba-218	192	27	to	to	ADP
faba-218	192	28	the	the	DET
faba-218	192	29	commitments	commitment	NOUN
faba-218	192	30	-	-	PUNCT
faba-218	192	31	based	base	VERB
faba-218	192	32	budget	budget	NOUN
faba-218	192	33	as	as	ADP
faba-218	192	34	a	a	DET
faba-218	192	35	system	system	NOUN
faba-218	192	36	of	of	ADP
faba-218	192	37	parliamentary	parliamentary	ADJ
faba-218	192	38	appropriations	appropriation	NOUN
faba-218	192	39	(	(	PUNCT
faba-218	192	40	brusca	brusca	NOUN
faba-218	192	41	et	et	PROPN
faba-218	192	42	al	al	PROPN
faba-218	192	43	.	.	PROPN
faba-218	192	44	2013	2013	NUM
faba-218	192	45	)	)	PUNCT
faba-218	192	46	.	.	PUNCT
faba-218	193	1	therefore	therefore	ADV
faba-218	193	2	,	,	PUNCT
faba-218	193	3	negative	negative	ADJ
faba-218	193	4	perceptions	perception	NOUN
faba-218	193	5	are	be	AUX
faba-218	193	6	likely	likely	ADJ
faba-218	193	7	due	due	ADP
faba-218	193	8	to	to	ADP
faba-218	193	9	the	the	DET
faba-218	193	10	lack	lack	NOUN
faba-218	193	11	of	of	ADP
faba-218	193	12	experience	experience	NOUN
faba-218	193	13	and	and	CCONJ
faba-218	193	14	knowledge	knowledge	NOUN
faba-218	193	15	necessary	necessary	ADJ
faba-218	193	16	to	to	PART
faba-218	193	17	apply	apply	VERB
faba-218	193	18	accrual	accrual	ADJ
faba-218	193	19	accounting	accounting	NOUN
faba-218	193	20	.	.	PUNCT
faba-218	194	1	gkouma	gkouma	PROPN
faba-218	194	2	and	and	CCONJ
faba-218	194	3	filos	filo	NOUN
faba-218	194	4	(	(	PUNCT
faba-218	194	5	2022	2022	NUM
faba-218	194	6	)	)	PUNCT
faba-218	194	7	highlight	highlight	VERB
faba-218	194	8	that	that	SCONJ
faba-218	194	9	implementing	implement	VERB
faba-218	194	10	the	the	DET
faba-218	194	11	transition	transition	NOUN
faba-218	194	12	to	to	ADP
faba-218	194	13	ipsas	ipsa	NOUN
faba-218	194	14	for	for	ADP
faba-218	194	15	the	the	DET
faba-218	194	16	first	first	ADJ
faba-218	194	17	time	time	NOUN
faba-218	194	18	in	in	ADP
faba-218	194	19	greece	greece	PROPN
faba-218	194	20	required	require	VERB
faba-218	194	21	a	a	DET
faba-218	194	22	deep	deep	ADJ
faba-218	194	23	understanding	understanding	NOUN
faba-218	194	24	of	of	ADP
faba-218	194	25	the	the	DET
faba-218	194	26	principles	principle	NOUN
faba-218	194	27	and	and	CCONJ
faba-218	194	28	practices	practice	NOUN
faba-218	194	29	of	of	ADP
faba-218	194	30	the	the	DET
faba-218	194	31	standards	standard	NOUN
faba-218	194	32	.	.	PUNCT
faba-218	195	1	saleh	saleh	NOUN
faba-218	195	2	et	et	PROPN
faba-218	195	3	al	al	PROPN
faba-218	195	4	.	.	PROPN
faba-218	196	1	(	(	PUNCT
faba-218	196	2	2021	2021	NUM
faba-218	196	3	)	)	PUNCT
faba-218	196	4	also	also	ADV
faba-218	196	5	confirms	confirm	VERB
faba-218	196	6	that	that	SCONJ
faba-218	196	7	the	the	DET
faba-218	196	8	lack	lack	NOUN
faba-218	196	9	of	of	ADP
faba-218	196	10	specialized	specialized	ADJ
faba-218	196	11	employees	employee	NOUN
faba-218	196	12	in	in	ADP
faba-218	196	13	finance	finance	NOUN
faba-218	196	14	and	and	CCONJ
faba-218	196	15	accounting	accounting	NOUN
faba-218	196	16	impedes	impede	VERB
faba-218	196	17	the	the	DET
faba-218	196	18	implementation	implementation	NOUN
faba-218	196	19	of	of	ADP
faba-218	196	20	standards	standard	NOUN
faba-218	196	21	because	because	SCONJ
faba-218	196	22	the	the	DET
faba-218	196	23	change	change	NOUN
faba-218	196	24	in	in	ADP
faba-218	196	25	accounting	accounting	NOUN
faba-218	196	26	techniques	technique	NOUN
faba-218	196	27	from	from	ADP
faba-218	196	28	simple	simple	ADJ
faba-218	196	29	cash	cash	NOUN
faba-218	196	30	accounting	accounting	NOUN
faba-218	196	31	to	to	ADP
faba-218	196	32	accrual	accrual	ADJ
faba-218	196	33	basis	basis	NOUN
faba-218	196	34	requires	require	VERB
faba-218	196	35	specific	specific	ADJ
faba-218	196	36	skills	skill	NOUN
faba-218	196	37	.	.	PUNCT
faba-218	197	1	this	this	PRON
faba-218	197	2	aligns	align	VERB
faba-218	197	3	with	with	ADP
faba-218	197	4	some	some	DET
faba-218	197	5	observations	observation	NOUN
faba-218	197	6	about	about	ADP
faba-218	197	7	the	the	DET
faba-218	197	8	study	study	NOUN
faba-218	197	9	sample	sample	NOUN
faba-218	197	10	,	,	PUNCT
faba-218	197	11	as	as	SCONJ
faba-218	197	12	some	some	DET
faba-218	197	13	participants	participant	NOUN
faba-218	197	14	possessed	possess	VERB
faba-218	197	15	specializations	specialization	NOUN
faba-218	197	16	in	in	ADP
faba-218	197	17	fields	field	NOUN
faba-218	197	18	such	such	ADJ
faba-218	197	19	as	as	ADP
faba-218	197	20	automation	automation	NOUN
faba-218	197	21	and	and	CCONJ
faba-218	197	22	statistics	statistic	NOUN
faba-218	197	23	,	,	PUNCT
faba-218	197	24	or	or	CCONJ
faba-218	197	25	had	have	VERB
faba-218	197	26	lower	low	ADJ
faba-218	197	27	educational	educational	ADJ
faba-218	197	28	levels	level	NOUN
faba-218	197	29	than	than	SCONJ
faba-218	197	30	required	require	VERB
faba-218	197	31	,	,	PUNCT
faba-218	197	32	as	as	SCONJ
faba-218	197	33	their	their	PRON
faba-218	197	34	field	field	NOUN
faba-218	197	35	experiences	experience	NOUN
faba-218	197	36	alone	alone	ADV
faba-218	197	37	will	will	AUX
faba-218	197	38	negatively	negatively	ADV
faba-218	197	39	affect	affect	VERB
faba-218	197	40	the	the	DET
faba-218	197	41	understanding	understanding	NOUN
faba-218	197	42	of	of	ADP
faba-218	197	43	accrual	accrual	ADJ
faba-218	197	44	accounting	accounting	NOUN
faba-218	197	45	.	.	PUNCT
faba-218	198	1	international	international	ADJ
faba-218	198	2	harmonization	harmonization	NOUN
faba-218	198	3	has	have	VERB
faba-218	198	4	a	a	DET
faba-218	198	5	significant	significant	ADJ
faba-218	198	6	impact	impact	NOUN
faba-218	198	7	on	on	ADP
faba-218	198	8	ipsas	ipsas	ADJ
faba-218	198	9	implementation	implementation	NOUN
faba-218	198	10	(	(	PUNCT
faba-218	198	11	β=	β=	NOUN
faba-218	198	12	0.175	0.175	NUM
faba-218	198	13	,	,	PUNCT
faba-218	198	14	p=0.021	p=0.021	NUM
faba-218	198	15	)	)	PUNCT
faba-218	198	16	.	.	PUNCT
faba-218	199	1	this	this	DET
faba-218	199	2	result	result	NOUN
faba-218	199	3	aligns	align	VERB
faba-218	199	4	with	with	ADP
faba-218	199	5	previous	previous	ADJ
faba-218	199	6	research	research	NOUN
faba-218	199	7	that	that	PRON
faba-218	199	8	has	have	AUX
faba-218	199	9	confirmed	confirm	VERB
faba-218	199	10	the	the	DET
faba-218	199	11	harmonization	harmonization	NOUN
faba-218	199	12	of	of	ADP
faba-218	199	13	accounting	accounting	NOUN
faba-218	199	14	practices	practice	NOUN
faba-218	199	15	and	and	CCONJ
faba-218	199	16	financial	financial	ADJ
faba-218	199	17	statements	statement	NOUN
faba-218	199	18	as	as	ADP
faba-218	199	19	one	one	NUM
faba-218	199	20	of	of	ADP
faba-218	199	21	the	the	DET
faba-218	199	22	main	main	ADJ
faba-218	199	23	reasons	reason	NOUN
faba-218	199	24	for	for	ADP
faba-218	199	25	ipsas	ipsas	ADJ
faba-218	199	26	implementation	implementation	NOUN
faba-218	199	27	,	,	PUNCT
faba-218	199	28	ultimately	ultimately	ADV
faba-218	199	29	aiming	aim	VERB
faba-218	199	30	to	to	PART
faba-218	199	31	enhance	enhance	VERB
faba-218	199	32	comparability	comparability	NOUN
faba-218	199	33	across	across	ADP
faba-218	199	34	different	different	ADJ
faba-218	199	35	levels	level	NOUN
faba-218	199	36	of	of	ADP
faba-218	199	37	government	government	NOUN
faba-218	199	38	(	(	PUNCT
faba-218	199	39	brusca	brusca	NOUN
faba-218	199	40	et	et	PROPN
faba-218	199	41	al	al	PROPN
faba-218	199	42	.	.	PROPN
faba-218	199	43	2013	2013	NUM
faba-218	199	44	;	;	PUNCT
faba-218	199	45	christiaens	christiaens	PROPN
faba-218	199	46	et	et	PROPN
faba-218	199	47	al	al	PROPN
faba-218	199	48	.	.	PROPN
faba-218	199	49	2015	2015	NUM
faba-218	199	50	;	;	PUNCT
faba-218	199	51	schmidthuber	schmidthuber	PROPN
faba-218	199	52	et	et	PROPN
faba-218	199	53	al	al	PROPN
faba-218	199	54	.	.	PROPN
faba-218	199	55	2020	2020	NUM
faba-218	199	56	;	;	PUNCT
faba-218	199	57	ben	ben	PROPN
faba-218	199	58	amor	amor	PROPN
faba-218	199	59	and	and	CCONJ
faba-218	199	60	damak	damak	ADJ
faba-218	199	61	ayadi	ayadi	NOUN
faba-218	199	62	2019	2019	NUM
faba-218	199	63	)	)	PUNCT
faba-218	199	64	.	.	PUNCT
faba-218	200	1	in	in	ADP
faba-218	200	2	algeria	algeria	PROPN
faba-218	200	3	,	,	PUNCT
faba-218	200	4	implementing	implement	VERB
faba-218	200	5	ipsas	ipsa	NOUN
faba-218	200	6	represents	represent	VERB
faba-218	200	7	the	the	DET
faba-218	200	8	adoption	adoption	NOUN
faba-218	200	9	of	of	ADP
faba-218	200	10	a	a	DET
faba-218	200	11	unified	unified	ADJ
faba-218	200	12	global	global	ADJ
faba-218	200	13	language	language	NOUN
faba-218	200	14	for	for	ADP
faba-218	200	15	government	government	NOUN
faba-218	200	16	accounting	accounting	NOUN
faba-218	200	17	,	,	PUNCT
faba-218	200	18	fostering	foster	VERB
faba-218	200	19	understanding	understanding	NOUN
faba-218	200	20	and	and	CCONJ
faba-218	200	21	trust	trust	NOUN
faba-218	200	22	with	with	ADP
faba-218	200	23	international	international	ADJ
faba-218	200	24	partners	partner	NOUN
faba-218	200	25	and	and	CCONJ
faba-218	200	26	organizations	organization	NOUN
faba-218	200	27	.	.	PUNCT
faba-218	201	1	this	this	DET
faba-218	201	2	harmonization	harmonization	NOUN
faba-218	201	3	will	will	AUX
faba-218	201	4	facilitate	facilitate	VERB
faba-218	201	5	integration	integration	NOUN
faba-218	201	6	into	into	ADP
faba-218	201	7	the	the	DET
faba-218	201	8	global	global	ADJ
faba-218	201	9	economy	economy	NOUN
faba-218	201	10	by	by	ADP
faba-218	201	11	streamlining	streamline	VERB
faba-218	201	12	cross	cross	ADJ
faba-218	201	13	-	-	ADJ
faba-218	201	14	border	border	ADJ
faba-218	201	15	transactions	transaction	NOUN
faba-218	201	16	and	and	CCONJ
faba-218	201	17	attracting	attract	VERB
faba-218	201	18	investors	investor	NOUN
faba-218	201	19	.	.	PUNCT
faba-218	202	1	moreover	moreover	ADV
faba-218	202	2	,	,	PUNCT
faba-218	202	3	ipsas	ipsas	ADJ
faba-218	202	4	implementation	implementation	NOUN
faba-218	202	5	will	will	AUX
faba-218	202	6	improve	improve	VERB
faba-218	202	7	financial	financial	ADJ
faba-218	202	8	management	management	NOUN
faba-218	202	9	practices	practice	NOUN
faba-218	202	10	and	and	CCONJ
faba-218	202	11	ensure	ensure	VERB
faba-218	202	12	adherence	adherence	NOUN
faba-218	202	13	to	to	ADP
faba-218	202	14	international	international	ADJ
faba-218	202	15	disclosure	disclosure	NOUN
faba-218	202	16	requirements	requirement	NOUN
faba-218	202	17	.	.	PUNCT
faba-218	203	1	boumediene	boumediene	NOUN
faba-218	203	2	and	and	CCONJ
faba-218	203	3	benramdane	benramdane	NOUN
faba-218	203	4	(	(	PUNCT
faba-218	203	5	2024	2024	NUM
faba-218	203	6	)	)	PUNCT
faba-218	203	7	assert	assert	VERB
faba-218	203	8	that	that	SCONJ
faba-218	203	9	implementing	implement	VERB
faba-218	203	10	ipsas	ipsa	NOUN
faba-218	203	11	in	in	ADP
faba-218	203	12	algeria	algeria	PROPN
faba-218	203	13	will	will	AUX
faba-218	203	14	legitimize	legitimize	VERB
faba-218	203	15	the	the	DET
faba-218	203	16	government	government	NOUN
faba-218	203	17	's	's	PART
faba-218	203	18	financial	financial	ADJ
faba-218	203	19	operations	operation	NOUN
faba-218	203	20	,	,	PUNCT
faba-218	203	21	aligning	align	VERB
faba-218	203	22	them	they	PRON
faba-218	203	23	with	with	ADP
faba-218	203	24	international	international	ADJ
faba-218	203	25	practices	practice	NOUN
faba-218	203	26	.	.	PUNCT
faba-218	204	1	since	since	SCONJ
faba-218	204	2	international	international	ADJ
faba-218	204	3	harmonization	harmonization	NOUN
faba-218	204	4	implicitly	implicitly	ADV
faba-218	204	5	improves	improve	VERB
faba-218	204	6	accountability	accountability	NOUN
faba-218	204	7	and	and	CCONJ
faba-218	204	8	transparency	transparency	NOUN
faba-218	204	9	,	,	PUNCT
faba-218	204	10	this	this	PRON
faba-218	204	11	supports	support	VERB
faba-218	204	12	the	the	DET
faba-218	204	13	results	result	NOUN
faba-218	204	14	of	of	ADP
faba-218	204	15	the	the	DET
faba-218	204	16	first	first	ADJ
faba-218	204	17	hypothesis	hypothesis	NOUN
faba-218	204	18	that	that	PRON
faba-218	204	19	its	its	PRON
faba-218	204	20	impact	impact	NOUN
faba-218	204	21	has	have	AUX
faba-218	204	22	overshadowed	overshadow	VERB
faba-218	204	23	the	the	DET
faba-218	204	24	impact	impact	NOUN
faba-218	204	25	of	of	ADP
faba-218	204	26	accountability	accountability	NOUN
faba-218	204	27	and	and	CCONJ
faba-218	204	28	transparency	transparency	NOUN
faba-218	204	29	.	.	PUNCT
faba-218	205	1	cost	cost	NOUN
faba-218	205	2	does	do	AUX
faba-218	205	3	not	not	PART
faba-218	205	4	significantly	significantly	ADV
faba-218	205	5	impact	impact	VERB
faba-218	205	6	on	on	ADP
faba-218	205	7	the	the	DET
faba-218	205	8	implementation	implementation	NOUN
faba-218	205	9	of	of	ADP
faba-218	205	10	ipsas	ipsa	NOUN
faba-218	205	11	(	(	PUNCT
faba-218	205	12	β=	β=	NOUN
faba-218	205	13	0.111	0.111	NUM
faba-218	205	14	,	,	PUNCT
faba-218	205	15	p=0.187	p=0.187	NUM
faba-218	205	16	)	)	PUNCT
faba-218	205	17	.	.	PUNCT
faba-218	206	1	this	this	DET
faba-218	206	2	result	result	NOUN
faba-218	206	3	diverges	diverge	VERB
faba-218	206	4	from	from	ADP
faba-218	206	5	several	several	ADJ
faba-218	206	6	studies	study	NOUN
faba-218	206	7	(	(	PUNCT
faba-218	206	8	alshujairi	alshujairi	NOUN
faba-218	206	9	2024	2024	NUM
faba-218	206	10	;	;	PUNCT
faba-218	206	11	babatunde	babatunde	NOUN
faba-218	206	12	2017	2017	NUM
faba-218	206	13	;	;	PUNCT
faba-218	206	14	ahmad	ahmad	PROPN
faba-218	206	15	and	and	CCONJ
faba-218	206	16	nasseredine	nasseredine	NOUN
faba-218	206	17	2019	2019	NUM
faba-218	206	18	)	)	PUNCT
faba-218	206	19	,	,	PUNCT
faba-218	206	20	which	which	PRON
faba-218	206	21	found	find	VERB
faba-218	206	22	that	that	SCONJ
faba-218	206	23	costs	cost	NOUN
faba-218	206	24	are	be	AUX
faba-218	206	25	one	one	NUM
faba-218	206	26	of	of	ADP
faba-218	206	27	the	the	DET
faba-218	206	28	main	main	ADJ
faba-218	206	29	obstacles	obstacle	NOUN
faba-218	206	30	facing	face	VERB
faba-218	206	31	the	the	DET
faba-218	206	32	adoption	adoption	NOUN
faba-218	206	33	of	of	ADP
faba-218	206	34	standards	standard	NOUN
faba-218	206	35	.	.	PUNCT
faba-218	207	1	one	one	NUM
faba-218	207	2	possible	possible	ADJ
faba-218	207	3	reason	reason	NOUN
faba-218	207	4	for	for	ADP
faba-218	207	5	this	this	DET
faba-218	207	6	result	result	NOUN
faba-218	207	7	is	be	AUX
faba-218	207	8	that	that	SCONJ
faba-218	207	9	the	the	DET
faba-218	207	10	ipsas	ipsas	ADJ
faba-218	207	11	implementation	implementation	NOUN
faba-218	207	12	process	process	NOUN
faba-218	207	13	follows	follow	VERB
faba-218	207	14	a	a	DET
faba-218	207	15	gradual	gradual	ADJ
faba-218	207	16	approach	approach	NOUN
faba-218	207	17	(	(	PUNCT
faba-218	207	18	mazhambe	mazhambe	NOUN
faba-218	207	19	2021	2021	NUM
faba-218	207	20	)	)	PUNCT
faba-218	207	21	,	,	PUNCT
faba-218	207	22	allowing	allow	VERB
faba-218	207	23	for	for	ADP
faba-218	207	24	phased	phased	ADJ
faba-218	207	25	transformation	transformation	NOUN
faba-218	207	26	that	that	PRON
faba-218	207	27	takes	take	VERB
faba-218	207	28	into	into	ADP
faba-218	207	29	account	account	NOUN
faba-218	207	30	capabilities	capability	NOUN
faba-218	207	31	and	and	CCONJ
faba-218	207	32	resources	resource	NOUN
faba-218	207	33	,	,	PUNCT
faba-218	207	34	thereby	thereby	ADV
faba-218	207	35	managing	manage	VERB
faba-218	207	36	costs	cost	NOUN
faba-218	207	37	in	in	ADP
faba-218	207	38	phases	phase	NOUN
faba-218	207	39	.	.	PUNCT
faba-218	208	1	widad	widad	PROPN
faba-218	208	2	benzine	benzine	PROPN
faba-218	208	3	/	/	SYM
faba-218	208	4	finance	finance	NOUN
faba-218	208	5	,	,	PUNCT
faba-218	208	6	accounting	accounting	NOUN
faba-218	208	7	and	and	CCONJ
faba-218	208	8	business	business	NOUN
faba-218	208	9	analysis	analysis	NOUN
faba-218	208	10	,	,	PUNCT
faba-218	208	11	volume	volume	NOUN
faba-218	208	12	6	6	NUM
faba-218	208	13	,	,	PUNCT
faba-218	208	14	issue	issue	NOUN
faba-218	208	15	2	2	NUM
faba-218	208	16	,	,	PUNCT
faba-218	208	17	2024	2024	NUM
faba-218	208	18	129	129	NUM
faba-218	208	19	although	although	SCONJ
faba-218	208	20	implementing	implement	VERB
faba-218	208	21	ipsas	ipsa	NOUN
faba-218	208	22	is	be	AUX
faba-218	208	23	associated	associate	VERB
faba-218	208	24	with	with	ADP
faba-218	208	25	financial	financial	ADJ
faba-218	208	26	burdens	burden	NOUN
faba-218	208	27	,	,	PUNCT
faba-218	208	28	these	these	PRON
faba-218	208	29	are	be	AUX
faba-218	208	30	largely	largely	ADV
faba-218	208	31	one	one	NUM
faba-218	208	32	-	-	PUNCT
faba-218	208	33	off	off	ADP
faba-218	208	34	costs	cost	NOUN
faba-218	208	35	spread	spread	VERB
faba-218	208	36	across	across	ADP
faba-218	208	37	the	the	DET
faba-218	208	38	project	project	NOUN
faba-218	208	39	’s	’s	PART
faba-218	208	40	duration	duration	NOUN
faba-218	208	41	and	and	CCONJ
faba-218	208	42	ultimately	ultimately	ADV
faba-218	208	43	outweighed	outweigh	VERB
faba-218	208	44	by	by	ADP
faba-218	208	45	long	long	ADJ
faba-218	208	46	-	-	PUNCT
faba-218	208	47	term	term	NOUN
faba-218	208	48	benefits	benefit	NOUN
faba-218	208	49	that	that	PRON
faba-218	208	50	are	be	AUX
faba-218	208	51	expected	expect	VERB
faba-218	208	52	to	to	PART
faba-218	208	53	be	be	AUX
faba-218	208	54	significant	significant	ADJ
faba-218	208	55	pwc	pwc	NOUN
faba-218	208	56	(	(	PUNCT
faba-218	208	57	2014	2014	NUM
faba-218	208	58	)	)	PUNCT
faba-218	208	59	.	.	PUNCT
faba-218	209	1	diniz	diniz	PROPN
faba-218	209	2	et	et	PROPN
faba-218	209	3	al	al	PROPN
faba-218	209	4	.	.	PROPN
faba-218	210	1	(	(	PUNCT
faba-218	210	2	2015	2015	NUM
faba-218	210	3	)	)	PUNCT
faba-218	210	4	found	find	VERB
faba-218	210	5	that	that	SCONJ
faba-218	210	6	understanding	understanding	NOUN
faba-218	210	7	that	that	SCONJ
faba-218	210	8	the	the	DET
faba-218	210	9	benefits	benefit	NOUN
faba-218	210	10	of	of	ADP
faba-218	210	11	ipsas	ipsa	NOUN
faba-218	210	12	are	be	AUX
faba-218	210	13	higher	high	ADJ
faba-218	210	14	than	than	SCONJ
faba-218	210	15	the	the	DET
faba-218	210	16	costs	cost	NOUN
faba-218	210	17	contributes	contribute	VERB
faba-218	210	18	to	to	ADP
faba-218	210	19	the	the	DET
faba-218	210	20	implementation	implementation	NOUN
faba-218	210	21	of	of	ADP
faba-218	210	22	the	the	DET
faba-218	210	23	standards	standard	NOUN
faba-218	210	24	.	.	PUNCT
faba-218	211	1	additionally	additionally	ADV
faba-218	211	2	,	,	PUNCT
faba-218	211	3	this	this	DET
faba-218	211	4	result	result	NOUN
faba-218	211	5	may	may	AUX
faba-218	211	6	suggest	suggest	VERB
faba-218	211	7	that	that	SCONJ
faba-218	211	8	government	government	NOUN
faba-218	211	9	support	support	NOUN
faba-218	211	10	,	,	PUNCT
faba-218	211	11	driven	drive	VERB
faba-218	211	12	by	by	ADP
faba-218	211	13	algeria	algeria	PROPN
faba-218	211	14	's	's	PART
faba-218	211	15	political	political	ADJ
faba-218	211	16	will	will	NOUN
faba-218	211	17	,	,	PUNCT
faba-218	211	18	has	have	VERB
faba-218	211	19	a	a	DET
faba-218	211	20	crucial	crucial	ADJ
faba-218	211	21	role	role	NOUN
faba-218	211	22	in	in	ADP
faba-218	211	23	implementing	implement	VERB
faba-218	211	24	ipsas	ipsa	NOUN
faba-218	211	25	,	,	PUNCT
faba-218	211	26	as	as	SCONJ
faba-218	211	27	the	the	DET
faba-218	211	28	state	state	NOUN
faba-218	211	29	provides	provide	VERB
faba-218	211	30	the	the	DET
faba-218	211	31	necessary	necessary	ADJ
faba-218	211	32	funding	funding	NOUN
faba-218	211	33	to	to	PART
faba-218	211	34	cover	cover	VERB
faba-218	211	35	the	the	DET
faba-218	211	36	transfer	transfer	NOUN
faba-218	211	37	burden	burden	NOUN
faba-218	211	38	,	,	PUNCT
faba-218	211	39	which	which	PRON
faba-218	211	40	reduces	reduce	VERB
faba-218	211	41	employees	employee	NOUN
faba-218	211	42	'	'	PART
faba-218	211	43	perceptions	perception	NOUN
faba-218	211	44	of	of	ADP
faba-218	211	45	costs	cost	NOUN
faba-218	211	46	.	.	PUNCT
faba-218	212	1	this	this	DET
faba-218	212	2	finding	finding	NOUN
faba-218	212	3	is	be	AUX
faba-218	212	4	clearly	clearly	ADV
faba-218	212	5	related	relate	VERB
faba-218	212	6	to	to	ADP
faba-218	212	7	the	the	DET
faba-218	212	8	local	local	ADJ
faba-218	212	9	context	context	NOUN
faba-218	212	10	,	,	PUNCT
faba-218	212	11	where	where	SCONJ
faba-218	212	12	costs	cost	NOUN
faba-218	212	13	are	be	AUX
faba-218	212	14	still	still	ADV
faba-218	212	15	unclear	unclear	ADJ
faba-218	212	16	in	in	ADP
faba-218	212	17	the	the	DET
faba-218	212	18	initial	initial	ADJ
faba-218	212	19	phase	phase	NOUN
faba-218	212	20	of	of	ADP
faba-218	212	21	ipsas	ipsas	ADJ
faba-218	212	22	implementation	implementation	NOUN
faba-218	212	23	.	.	PUNCT
faba-218	213	1	the	the	DET
faba-218	213	2	study	study	NOUN
faba-218	213	3	indicates	indicate	VERB
faba-218	213	4	that	that	SCONJ
faba-218	213	5	skills	skill	NOUN
faba-218	213	6	have	have	VERB
faba-218	213	7	the	the	DET
faba-218	213	8	most	most	ADV
faba-218	213	9	significant	significant	ADJ
faba-218	213	10	impact	impact	NOUN
faba-218	213	11	on	on	ADP
faba-218	213	12	the	the	DET
faba-218	213	13	implementation	implementation	NOUN
faba-218	213	14	of	of	ADP
faba-218	213	15	ipsas	ipsa	NOUN
faba-218	213	16	(	(	PUNCT
faba-218	213	17	β=	β=	NOUN
faba-218	213	18	0.426	0.426	NUM
faba-218	213	19	,	,	PUNCT
faba-218	213	20	p=	p=	NOUN
faba-218	213	21	0.000	0.000	NUM
faba-218	213	22	)	)	PUNCT
faba-218	213	23	.	.	PUNCT
faba-218	214	1	this	this	DET
faba-218	214	2	skills	skill	NOUN
faba-218	214	3	gap	gap	NOUN
faba-218	214	4	is	be	AUX
faba-218	214	5	a	a	DET
faba-218	214	6	common	common	ADJ
faba-218	214	7	issue	issue	NOUN
faba-218	214	8	in	in	ADP
faba-218	214	9	many	many	ADJ
faba-218	214	10	countries	country	NOUN
faba-218	214	11	.	.	PUNCT
faba-218	215	1	for	for	ADP
faba-218	215	2	instance	instance	NOUN
faba-218	215	3	,	,	PUNCT
faba-218	215	4	(	(	PUNCT
faba-218	215	5	alshujairi	alshujairi	NOUN
faba-218	215	6	2024	2024	NUM
faba-218	215	7	)	)	PUNCT
faba-218	215	8	found	find	VERB
faba-218	215	9	that	that	SCONJ
faba-218	215	10	iraq	iraq	PROPN
faba-218	215	11	suffers	suffer	VERB
faba-218	215	12	from	from	ADP
faba-218	215	13	a	a	DET
faba-218	215	14	lack	lack	NOUN
faba-218	215	15	of	of	ADP
faba-218	215	16	qualified	qualified	ADJ
faba-218	215	17	accountants	accountant	NOUN
faba-218	215	18	and	and	CCONJ
faba-218	215	19	trained	train	VERB
faba-218	215	20	human	human	ADJ
faba-218	215	21	resources	resource	NOUN
faba-218	215	22	to	to	PART
faba-218	215	23	implement	implement	VERB
faba-218	215	24	ipsas	ipsa	NOUN
faba-218	215	25	.	.	PUNCT
faba-218	216	1	similarly	similarly	ADV
faba-218	216	2	,	,	PUNCT
faba-218	216	3	ahmad	ahmad	PROPN
faba-218	216	4	and	and	CCONJ
faba-218	216	5	nasseredine	nasseredine	PROPN
faba-218	216	6	(	(	PUNCT
faba-218	216	7	2019	2019	NUM
faba-218	216	8	)	)	PUNCT
faba-218	216	9	revealed	reveal	VERB
faba-218	216	10	that	that	SCONJ
faba-218	216	11	employees	employee	NOUN
faba-218	216	12	in	in	ADP
faba-218	216	13	lebanon	lebanon	PROPN
faba-218	216	14	face	face	VERB
faba-218	216	15	practical	practical	ADJ
faba-218	216	16	difficulties	difficulty	NOUN
faba-218	216	17	in	in	ADP
faba-218	216	18	implementing	implement	VERB
faba-218	216	19	the	the	DET
faba-218	216	20	standards	standard	NOUN
faba-218	216	21	.	.	PUNCT
faba-218	217	1	the	the	DET
faba-218	217	2	successful	successful	ADJ
faba-218	217	3	implementation	implementation	NOUN
faba-218	217	4	of	of	ADP
faba-218	217	5	ipsas	ipsa	NOUN
faba-218	217	6	relies	rely	VERB
faba-218	217	7	heavily	heavily	ADV
faba-218	217	8	on	on	ADP
faba-218	217	9	the	the	DET
faba-218	217	10	requisite	requisite	ADJ
faba-218	217	11	skills	skill	NOUN
faba-218	217	12	and	and	CCONJ
faba-218	217	13	knowledge	knowledge	NOUN
faba-218	217	14	.	.	PUNCT
faba-218	218	1	in	in	ADP
faba-218	218	2	algeria	algeria	PROPN
faba-218	218	3	,	,	PUNCT
faba-218	218	4	the	the	DET
faba-218	218	5	great	great	ADJ
faba-218	218	6	challenge	challenge	NOUN
faba-218	218	7	will	will	AUX
faba-218	218	8	be	be	AUX
faba-218	218	9	transforming	transform	VERB
faba-218	218	10	the	the	DET
faba-218	218	11	mentality	mentality	NOUN
faba-218	218	12	of	of	ADP
faba-218	218	13	employees	employee	NOUN
faba-218	218	14	who	who	PRON
faba-218	218	15	have	have	AUX
faba-218	218	16	been	be	AUX
faba-218	218	17	accustomed	accustom	VERB
faba-218	218	18	throughout	throughout	ADP
faba-218	218	19	their	their	PRON
faba-218	218	20	careers	career	NOUN
faba-218	218	21	to	to	ADP
faba-218	218	22	implementing	implement	VERB
faba-218	218	23	balance	balance	NOUN
faba-218	218	24	sheet	sheet	NOUN
faba-218	218	25	tasks	task	NOUN
faba-218	218	26	.	.	PUNCT
faba-218	219	1	these	these	DET
faba-218	219	2	employees	employee	NOUN
faba-218	219	3	will	will	AUX
faba-218	219	4	need	need	VERB
faba-218	219	5	to	to	PART
faba-218	219	6	develop	develop	VERB
faba-218	219	7	their	their	PRON
faba-218	219	8	financial	financial	ADJ
faba-218	219	9	and	and	CCONJ
faba-218	219	10	accounting	accounting	NOUN
faba-218	219	11	knowledge	knowledge	NOUN
faba-218	219	12	to	to	PART
faba-218	219	13	understand	understand	VERB
faba-218	219	14	standards	standard	NOUN
faba-218	219	15	,	,	PUNCT
faba-218	219	16	work	work	VERB
faba-218	219	17	on	on	ADP
faba-218	219	18	an	an	DET
faba-218	219	19	accrual	accrual	ADJ
faba-218	219	20	basis	basis	NOUN
faba-218	219	21	,	,	PUNCT
faba-218	219	22	and	and	CCONJ
faba-218	219	23	evaluate	evaluate	VERB
faba-218	219	24	assets	asset	NOUN
faba-218	219	25	.	.	PUNCT
faba-218	220	1	takarli	takarli	NOUN
faba-218	220	2	and	and	CCONJ
faba-218	220	3	ghrissi	ghrissi	ADJ
faba-218	220	4	(	(	PUNCT
faba-218	220	5	2024	2024	NUM
faba-218	220	6	)	)	PUNCT
faba-218	220	7	assert	assert	VERB
faba-218	220	8	that	that	SCONJ
faba-218	220	9	the	the	DET
faba-218	220	10	changes	change	NOUN
faba-218	220	11	associated	associate	VERB
faba-218	220	12	with	with	ADP
faba-218	220	13	the	the	DET
faba-218	220	14	application	application	NOUN
faba-218	220	15	of	of	ADP
faba-218	220	16	the	the	DET
faba-218	220	17	accrual	accrual	ADJ
faba-218	220	18	basis	basis	NOUN
faba-218	220	19	in	in	ADP
faba-218	220	20	algeria	algeria	PROPN
faba-218	220	21	will	will	AUX
faba-218	220	22	challenge	challenge	VERB
faba-218	220	23	established	establish	VERB
faba-218	220	24	employee	employee	NOUN
faba-218	220	25	.	.	PUNCT
faba-218	221	1	this	this	DET
faba-218	221	2	result	result	NOUN
faba-218	221	3	also	also	ADV
faba-218	221	4	suggests	suggest	VERB
faba-218	221	5	the	the	DET
faba-218	221	6	difficulty	difficulty	NOUN
faba-218	221	7	of	of	ADP
faba-218	221	8	integrating	integrate	VERB
faba-218	221	9	employees	employee	NOUN
faba-218	221	10	with	with	ADP
faba-218	221	11	lower	low	ADJ
faba-218	221	12	levels	level	NOUN
faba-218	221	13	of	of	ADP
faba-218	221	14	education	education	NOUN
faba-218	221	15	or	or	CCONJ
faba-218	221	16	irrelevant	irrelevant	ADJ
faba-218	221	17	diplomas	diploma	NOUN
faba-218	221	18	to	to	PART
faba-218	221	19	understand	understand	VERB
faba-218	221	20	the	the	DET
faba-218	221	21	rules	rule	NOUN
faba-218	221	22	of	of	ADP
faba-218	221	23	accrual	accrual	ADJ
faba-218	221	24	accounting	accounting	NOUN
faba-218	221	25	,	,	PUNCT
faba-218	221	26	as	as	SCONJ
faba-218	221	27	this	this	DET
faba-218	221	28	challenge	challenge	NOUN
faba-218	221	29	was	be	AUX
faba-218	221	30	highlighted	highlight	VERB
faba-218	221	31	in	in	ADP
faba-218	221	32	the	the	DET
faba-218	221	33	result	result	NOUN
faba-218	221	34	of	of	ADP
faba-218	221	35	the	the	DET
faba-218	221	36	second	second	ADJ
faba-218	221	37	hypothesis	hypothesis	NOUN
faba-218	221	38	.	.	PUNCT
faba-218	222	1	structural	structural	ADJ
faba-218	222	2	and	and	CCONJ
faba-218	222	3	organizational	organizational	ADJ
faba-218	222	4	transformation	transformation	NOUN
faba-218	222	5	has	have	VERB
faba-218	222	6	a	a	DET
faba-218	222	7	significant	significant	ADJ
faba-218	222	8	impact	impact	NOUN
faba-218	222	9	on	on	ADP
faba-218	222	10	ipsas	ipsas	ADJ
faba-218	222	11	implementation	implementation	NOUN
faba-218	222	12	(	(	PUNCT
faba-218	222	13	β=0.161	β=0.161	X
faba-218	222	14	,	,	PUNCT
faba-218	222	15	p=0.030	p=0.030	NUM
faba-218	222	16	)	)	PUNCT
faba-218	222	17	,	,	PUNCT
faba-218	222	18	which	which	PRON
faba-218	222	19	highlights	highlight	VERB
faba-218	222	20	the	the	DET
faba-218	222	21	critical	critical	ADJ
faba-218	222	22	role	role	NOUN
faba-218	222	23	of	of	ADP
faba-218	222	24	laws	law	NOUN
faba-218	222	25	and	and	CCONJ
faba-218	222	26	infrastructure	infrastructure	NOUN
faba-218	222	27	in	in	ADP
faba-218	222	28	facilitating	facilitate	VERB
faba-218	222	29	the	the	DET
faba-218	222	30	implementation	implementation	NOUN
faba-218	222	31	of	of	ADP
faba-218	222	32	these	these	DET
faba-218	222	33	standards	standard	NOUN
faba-218	222	34	in	in	ADP
faba-218	222	35	algeria	algeria	PROPN
faba-218	222	36	.	.	PUNCT
faba-218	223	1	gkouma	gkouma	PROPN
faba-218	223	2	and	and	CCONJ
faba-218	223	3	filos	filo	NOUN
faba-218	223	4	(	(	PUNCT
faba-218	223	5	2022	2022	NUM
faba-218	223	6	)	)	PUNCT
faba-218	223	7	points	point	VERB
faba-218	223	8	out	out	ADP
faba-218	223	9	that	that	SCONJ
faba-218	223	10	the	the	DET
faba-218	223	11	implementation	implementation	NOUN
faba-218	223	12	of	of	ADP
faba-218	223	13	ipsas	ipsa	NOUN
faba-218	223	14	requires	require	VERB
faba-218	223	15	legislative	legislative	ADJ
faba-218	223	16	reforms	reform	NOUN
faba-218	223	17	to	to	PART
faba-218	223	18	integrate	integrate	VERB
faba-218	223	19	it	it	PRON
faba-218	223	20	into	into	ADP
faba-218	223	21	state	state	NOUN
faba-218	223	22	law	law	NOUN
faba-218	223	23	.	.	PUNCT
faba-218	224	1	similarly	similarly	ADV
faba-218	224	2	,	,	PUNCT
faba-218	224	3	boumediene	boumediene	NOUN
faba-218	224	4	and	and	CCONJ
faba-218	224	5	benramdane	benramdane	NOUN
faba-218	224	6	(	(	PUNCT
faba-218	224	7	2024	2024	NUM
faba-218	224	8	)	)	PUNCT
faba-218	224	9	emphasized	emphasize	VERB
faba-218	224	10	that	that	SCONJ
faba-218	224	11	the	the	DET
faba-218	224	12	application	application	NOUN
faba-218	224	13	of	of	ADP
faba-218	224	14	ipsas	ipsa	NOUN
faba-218	224	15	in	in	ADP
faba-218	224	16	algeria	algeria	PROPN
faba-218	224	17	requires	require	VERB
faba-218	224	18	the	the	DET
faba-218	224	19	preparation	preparation	NOUN
faba-218	224	20	of	of	ADP
faba-218	224	21	political	political	ADJ
faba-218	224	22	and	and	CCONJ
faba-218	224	23	legal	legal	ADJ
faba-218	224	24	factors	factor	NOUN
faba-218	224	25	.	.	PUNCT
faba-218	225	1	the	the	DET
faba-218	225	2	recent	recent	ADJ
faba-218	225	3	legislative	legislative	ADJ
faba-218	225	4	reforms	reform	NOUN
faba-218	225	5	in	in	ADP
faba-218	225	6	algeria	algeria	PROPN
faba-218	225	7	are	be	AUX
faba-218	225	8	a	a	DET
faba-218	225	9	first	first	ADJ
faba-218	225	10	step	step	NOUN
faba-218	225	11	in	in	ADP
faba-218	225	12	encouraging	encourage	VERB
faba-218	225	13	the	the	DET
faba-218	225	14	adoption	adoption	NOUN
faba-218	225	15	of	of	ADP
faba-218	225	16	ipsas	ipsa	NOUN
faba-218	225	17	(	(	PUNCT
faba-218	225	18	boudjellal	boudjellal	NOUN
faba-218	225	19	2024	2024	NUM
faba-218	225	20	)	)	PUNCT
faba-218	225	21	.	.	PUNCT
faba-218	226	1	the	the	DET
faba-218	226	2	regulatory	regulatory	ADJ
faba-218	226	3	framework	framework	NOUN
faba-218	226	4	for	for	ADP
faba-218	226	5	implementing	implement	VERB
faba-218	226	6	the	the	DET
faba-218	226	7	standards	standard	NOUN
faba-218	226	8	remains	remain	VERB
faba-218	226	9	incomplete	incomplete	ADJ
faba-218	226	10	,	,	PUNCT
faba-218	226	11	requiring	require	VERB
faba-218	226	12	further	further	ADJ
faba-218	226	13	guidelines	guideline	NOUN
faba-218	226	14	and	and	CCONJ
faba-218	226	15	practical	practical	ADJ
faba-218	226	16	rules	rule	NOUN
faba-218	226	17	.	.	PUNCT
faba-218	227	1	moreover	moreover	ADV
faba-218	227	2	,	,	PUNCT
faba-218	227	3	the	the	DET
faba-218	227	4	results	result	NOUN
faba-218	227	5	of	of	ADP
faba-218	227	6	this	this	DET
faba-218	227	7	study	study	NOUN
faba-218	227	8	support	support	NOUN
faba-218	227	9	zibaghafa	zibaghafa	PROPN
faba-218	227	10	and	and	CCONJ
faba-218	227	11	okpolosa	okpolosa	PROPN
faba-218	227	12	(	(	PUNCT
faba-218	227	13	2024	2024	NUM
faba-218	227	14	)	)	PUNCT
faba-218	227	15	and	and	CCONJ
faba-218	227	16	ademola	ademola	PROPN
faba-218	227	17	et	et	PROPN
faba-218	227	18	al	al	PROPN
faba-218	227	19	.	.	PROPN
faba-218	228	1	(	(	PUNCT
faba-218	228	2	2020	2020	NUM
faba-218	228	3	)	)	PUNCT
faba-218	228	4	studies	study	NOUN
faba-218	228	5	that	that	PRON
faba-218	228	6	confirmed	confirm	VERB
faba-218	228	7	that	that	SCONJ
faba-218	228	8	infrastructure	infrastructure	NOUN
faba-218	228	9	and	and	CCONJ
faba-218	228	10	technology	technology	NOUN
faba-218	228	11	are	be	AUX
faba-218	228	12	important	important	ADJ
faba-218	228	13	factors	factor	NOUN
faba-218	228	14	in	in	ADP
faba-218	228	15	meeting	meet	VERB
faba-218	228	16	the	the	DET
faba-218	228	17	requirements	requirement	NOUN
faba-218	228	18	of	of	ADP
faba-218	228	19	ipsas	ipsa	NOUN
faba-218	228	20	.	.	PUNCT
faba-218	229	1	conclusion	conclusion	NOUN
faba-218	229	2	this	this	DET
faba-218	229	3	study	study	NOUN
faba-218	229	4	examined	examine	VERB
faba-218	229	5	the	the	DET
faba-218	229	6	reality	reality	NOUN
faba-218	229	7	and	and	CCONJ
faba-218	229	8	prospects	prospect	NOUN
faba-218	229	9	of	of	ADP
faba-218	229	10	implementing	implement	VERB
faba-218	229	11	ipsas	ipsa	NOUN
faba-218	229	12	in	in	ADP
faba-218	229	13	algeria	algeria	PROPN
faba-218	229	14	,	,	PUNCT
faba-218	229	15	highlighting	highlight	VERB
faba-218	229	16	the	the	DET
faba-218	229	17	significant	significant	ADJ
faba-218	229	18	factors	factor	NOUN
faba-218	229	19	affecting	affect	VERB
faba-218	229	20	it	it	PRON
faba-218	229	21	.	.	PUNCT
faba-218	230	1	the	the	DET
faba-218	230	2	findings	finding	NOUN
faba-218	230	3	underscore	underscore	VERB
faba-218	230	4	the	the	DET
faba-218	230	5	significant	significant	ADJ
faba-218	230	6	roles	role	NOUN
faba-218	230	7	of	of	ADP
faba-218	230	8	skill	skill	NOUN
faba-218	230	9	development	development	NOUN
faba-218	230	10	,	,	PUNCT
faba-218	230	11	legislative	legislative	ADJ
faba-218	230	12	and	and	CCONJ
faba-218	230	13	infrastructural	infrastructural	ADJ
faba-218	230	14	improvements	improvement	NOUN
faba-218	230	15	,	,	PUNCT
faba-218	230	16	and	and	CCONJ
faba-218	230	17	enhanced	enhance	VERB
faba-218	230	18	international	international	ADJ
faba-218	230	19	harmonization	harmonization	NOUN
faba-218	230	20	in	in	ADP
faba-218	230	21	driving	drive	VERB
faba-218	230	22	successful	successful	ADJ
faba-218	230	23	ipsas	ipsa	NOUN
faba-218	230	24	implementation	implementation	NOUN
faba-218	230	25	.	.	PUNCT
faba-218	231	1	interestingly	interestingly	ADV
faba-218	231	2	,	,	PUNCT
faba-218	231	3	the	the	DET
faba-218	231	4	study	study	NOUN
faba-218	231	5	revealed	reveal	VERB
faba-218	231	6	other	other	ADJ
faba-218	231	7	unexpected	unexpected	ADJ
faba-218	231	8	findings	finding	NOUN
faba-218	231	9	that	that	PRON
faba-218	231	10	were	be	AUX
faba-218	231	11	traditionally	traditionally	ADV
faba-218	231	12	considered	consider	VERB
faba-218	231	13	crucial	crucial	ADJ
faba-218	231	14	for	for	ADP
faba-218	231	15	implementation	implementation	NOUN
faba-218	231	16	.	.	PUNCT
faba-218	232	1	the	the	DET
faba-218	232	2	lack	lack	NOUN
faba-218	232	3	of	of	ADP
faba-218	232	4	a	a	DET
faba-218	232	5	significant	significant	ADJ
faba-218	232	6	impact	impact	NOUN
faba-218	232	7	from	from	ADP
faba-218	232	8	cost	cost	NOUN
faba-218	232	9	considerations	consideration	NOUN
faba-218	232	10	,	,	PUNCT
faba-218	232	11	transparency	transparency	NOUN
faba-218	232	12	and	and	CCONJ
faba-218	232	13	accountability	accountability	NOUN
faba-218	232	14	,	,	PUNCT
faba-218	232	15	coupled	couple	VERB
faba-218	232	16	with	with	ADP
faba-218	232	17	the	the	DET
faba-218	232	18	negative	negative	ADJ
faba-218	232	19	impact	impact	NOUN
faba-218	232	20	of	of	ADP
faba-218	232	21	the	the	DET
faba-218	232	22	accrual	accrual	ADJ
faba-218	232	23	basis	basis	NOUN
faba-218	232	24	,	,	PUNCT
faba-218	232	25	highlights	highlight	VERB
faba-218	232	26	the	the	DET
faba-218	232	27	importance	importance	NOUN
faba-218	232	28	of	of	ADP
faba-218	232	29	considering	consider	VERB
faba-218	232	30	the	the	DET
faba-218	232	31	environmental	environmental	ADJ
faba-218	232	32	differences	difference	NOUN
faba-218	232	33	and	and	CCONJ
faba-218	232	34	the	the	DET
faba-218	232	35	stage	stage	NOUN
faba-218	232	36	of	of	ADP
faba-218	232	37	implementation	implementation	NOUN
faba-218	232	38	.	.	PUNCT
faba-218	233	1	to	to	ADP
faba-218	233	2	the	the	DET
faba-218	233	3	best	good	ADJ
faba-218	233	4	of	of	ADP
faba-218	233	5	our	our	PRON
faba-218	233	6	knowledge	knowledge	NOUN
faba-218	233	7	,	,	PUNCT
faba-218	233	8	this	this	DET
faba-218	233	9	paper	paper	NOUN
faba-218	233	10	is	be	AUX
faba-218	233	11	the	the	DET
faba-218	233	12	first	first	ADJ
faba-218	233	13	to	to	PART
faba-218	233	14	identify	identify	VERB
faba-218	233	15	and	and	CCONJ
faba-218	233	16	model	model	VERB
faba-218	233	17	the	the	DET
faba-218	233	18	relationships	relationship	NOUN
faba-218	233	19	between	between	ADP
faba-218	233	20	key	key	ADJ
faba-218	233	21	factors	factor	NOUN
faba-218	233	22	affecting	affect	VERB
faba-218	233	23	ipsas	ipsa	NOUN
faba-218	233	24	implementation	implementation	NOUN
faba-218	233	25	in	in	ADP
faba-218	233	26	algeria	algeria	PROPN
faba-218	233	27	.	.	PUNCT
faba-218	234	1	this	this	DET
faba-218	234	2	paper	paper	NOUN
faba-218	234	3	contributes	contribute	VERB
faba-218	234	4	to	to	ADP
faba-218	234	5	the	the	DET
faba-218	234	6	theoretical	theoretical	ADJ
faba-218	234	7	discourse	discourse	NOUN
faba-218	234	8	on	on	ADP
faba-218	234	9	public	public	ADJ
faba-218	234	10	sector	sector	NOUN
faba-218	234	11	reforms	reform	NOUN
faba-218	234	12	and	and	CCONJ
faba-218	234	13	the	the	DET
faba-218	234	14	evolution	evolution	NOUN
faba-218	234	15	of	of	ADP
faba-218	234	16	government	government	NOUN
faba-218	234	17	accounting	accounting	NOUN
faba-218	234	18	,	,	PUNCT
faba-218	234	19	as	as	SCONJ
faba-218	234	20	the	the	DET
faba-218	234	21	findings	finding	NOUN
faba-218	234	22	provide	provide	VERB
faba-218	234	23	an	an	DET
faba-218	234	24	informed	informed	ADJ
faba-218	234	25	understanding	understanding	NOUN
faba-218	234	26	of	of	ADP
faba-218	234	27	the	the	DET
faba-218	234	28	potential	potential	ADJ
faba-218	234	29	factors	factor	NOUN
faba-218	234	30	impacting	impact	VERB
faba-218	234	31	ipsas	ipsa	NOUN
faba-218	234	32	implementation	implementation	NOUN
faba-218	234	33	and	and	CCONJ
faba-218	234	34	illustrate	illustrate	VERB
faba-218	234	35	their	their	PRON
faba-218	234	36	role	role	NOUN
faba-218	234	37	in	in	ADP
faba-218	234	38	achieving	achieve	VERB
faba-218	234	39	international	international	ADJ
faba-218	234	40	accounting	accounting	NOUN
faba-218	234	41	convergence	convergence	NOUN
faba-218	234	42	.	.	PUNCT
faba-218	235	1	the	the	DET
faba-218	235	2	findings	finding	NOUN
faba-218	235	3	present	present	VERB
faba-218	235	4	important	important	ADJ
faba-218	235	5	practical	practical	ADJ
faba-218	235	6	implications	implication	NOUN
faba-218	235	7	.	.	PUNCT
faba-218	236	1	the	the	DET
faba-218	236	2	study	study	NOUN
faba-218	236	3	underscores	underscore	VERB
faba-218	236	4	the	the	DET
faba-218	236	5	importance	importance	NOUN
faba-218	236	6	of	of	ADP
faba-218	236	7	structural	structural	ADJ
faba-218	236	8	and	and	CCONJ
faba-218	236	9	organizational	organizational	ADJ
faba-218	236	10	reforms	reform	NOUN
faba-218	236	11	to	to	PART
faba-218	236	12	facilitate	facilitate	VERB
faba-218	236	13	ipsas	ipsas	ADJ
faba-218	236	14	implementation	implementation	NOUN
faba-218	236	15	.	.	PUNCT
faba-218	237	1	specifically	specifically	ADV
faba-218	237	2	,	,	PUNCT
faba-218	237	3	strengthening	strengthen	VERB
faba-218	237	4	the	the	DET
faba-218	237	5	regulatory	regulatory	ADJ
faba-218	237	6	framework	framework	NOUN
faba-218	237	7	of	of	ADP
faba-218	237	8	public	public	ADJ
faba-218	237	9	accounting	accounting	NOUN
faba-218	237	10	is	be	AUX
faba-218	237	11	crucial	crucial	ADJ
faba-218	237	12	.	.	PUNCT
faba-218	238	1	achieving	achieve	VERB
faba-218	238	2	this	this	PRON
faba-218	238	3	will	will	AUX
faba-218	238	4	involve	involve	VERB
faba-218	238	5	introducing	introduce	VERB
faba-218	238	6	laws	law	NOUN
faba-218	238	7	and	and	CCONJ
faba-218	238	8	regulations	regulation	NOUN
faba-218	238	9	that	that	PRON
faba-218	238	10	support	support	VERB
faba-218	238	11	organic	organic	ADJ
faba-218	238	12	law	law	NOUN
faba-218	238	13	18	18	NUM
faba-218	238	14	-	-	SYM
faba-218	238	15	15	15	NUM
faba-218	238	16	and	and	CCONJ
faba-218	238	17	law	law	NOUN
faba-218	238	18	23	23	NUM
faba-218	238	19	-	-	SYM
faba-218	238	20	07	07	NUM
faba-218	238	21	,	,	PUNCT
faba-218	238	22	in	in	ADP
faba-218	238	23	alignment	alignment	NOUN
faba-218	238	24	with	with	ADP
faba-218	238	25	the	the	DET
faba-218	238	26	principles	principle	NOUN
faba-218	238	27	of	of	ADP
faba-218	238	28	the	the	DET
faba-218	238	29	standards	standard	NOUN
faba-218	238	30	.	.	PUNCT
faba-218	239	1	equally	equally	ADV
faba-218	239	2	important	important	ADJ
faba-218	239	3	is	be	AUX
faba-218	239	4	enhancing	enhance	VERB
faba-218	239	5	the	the	DET
faba-218	239	6	accounting	accounting	NOUN
faba-218	239	7	board	board	NOUN
faba-218	239	8	's	's	PART
faba-218	239	9	role	role	NOUN
faba-218	239	10	as	as	ADP
faba-218	239	11	an	an	DET
faba-218	239	12	internal	internal	ADJ
faba-218	239	13	body	body	NOUN
faba-218	239	14	including	include	VERB
faba-218	239	15	specialists	specialist	NOUN
faba-218	239	16	and	and	CCONJ
faba-218	239	17	experts	expert	NOUN
faba-218	239	18	,	,	PUNCT
faba-218	239	19	to	to	PART
faba-218	239	20	define	define	VERB
faba-218	239	21	the	the	DET
faba-218	239	22	ipsas	ipsas	PROPN
faba-218	239	23	implementation	implementation	NOUN
faba-218	239	24	roadmap	roadmap	NOUN
faba-218	239	25	,	,	PUNCT
faba-218	239	26	monitor	monitor	VERB
faba-218	239	27	the	the	DET
faba-218	239	28	process	process	NOUN
faba-218	239	29	,	,	PUNCT
faba-218	239	30	and	and	CCONJ
faba-218	239	31	address	address	VERB
faba-218	239	32	challenges	challenge	NOUN
faba-218	239	33	facing	face	VERB
faba-218	239	34	it	it	PRON
faba-218	239	35	.	.	PUNCT
faba-218	240	1	furthermore	furthermore	ADV
faba-218	240	2	,	,	PUNCT
faba-218	240	3	the	the	DET
faba-218	240	4	findings	finding	NOUN
faba-218	240	5	indicate	indicate	VERB
faba-218	240	6	that	that	SCONJ
faba-218	240	7	the	the	DET
faba-218	240	8	transition	transition	NOUN
faba-218	240	9	to	to	ADP
faba-218	240	10	accrual	accrual	ADJ
faba-218	240	11	accounting	accounting	NOUN
faba-218	240	12	,	,	PUNCT
faba-218	240	13	despite	despite	SCONJ
faba-218	240	14	its	its	PRON
faba-218	240	15	advantages	advantage	NOUN
faba-218	240	16	,	,	PUNCT
faba-218	240	17	is	be	AUX
faba-218	240	18	complex	complex	ADJ
faba-218	240	19	and	and	CCONJ
faba-218	240	20	requires	require	VERB
faba-218	240	21	the	the	DET
faba-218	240	22	development	development	NOUN
faba-218	240	23	of	of	ADP
faba-218	240	24	accounting	account	VERB
faba-218	240	25	knowledge	knowledge	NOUN
faba-218	240	26	to	to	PART
faba-218	240	27	move	move	VERB
faba-218	240	28	away	away	ADV
faba-218	240	29	from	from	ADP
faba-218	240	30	traditional	traditional	ADJ
faba-218	240	31	cash	cash	NOUN
faba-218	240	32	-	-	PUNCT
faba-218	240	33	based	base	VERB
faba-218	240	34	practices	practice	NOUN
faba-218	240	35	,	,	PUNCT
faba-218	240	36	and	and	CCONJ
faba-218	240	37	underscores	underscore	VERB
faba-218	240	38	the	the	DET
faba-218	240	39	need	need	NOUN
faba-218	240	40	to	to	PART
faba-218	240	41	develop	develop	VERB
faba-218	240	42	employee	employee	NOUN
faba-218	240	43	capabilities	capability	NOUN
faba-218	240	44	.	.	PUNCT
faba-218	241	1	these	these	DET
faba-218	241	2	implications	implication	NOUN
faba-218	241	3	shed	shed	VERB
faba-218	241	4	light	light	NOUN
faba-218	241	5	on	on	ADP
faba-218	241	6	the	the	DET
faba-218	241	7	importance	importance	NOUN
faba-218	241	8	of	of	ADP
faba-218	241	9	supporting	support	VERB
faba-218	241	10	educational	educational	ADJ
faba-218	241	11	curricula	curricula	NOUN
faba-218	241	12	by	by	ADP
faba-218	241	13	teaching	teach	VERB
faba-218	241	14	ipsas	ipsa	NOUN
faba-218	241	15	.	.	PUNCT
faba-218	242	1	algeria	algeria	PROPN
faba-218	242	2	has	have	AUX
faba-218	242	3	recently	recently	ADV
faba-218	242	4	taken	take	VERB
faba-218	242	5	this	this	DET
faba-218	242	6	step	step	NOUN
faba-218	242	7	partially	partially	ADV
faba-218	242	8	at	at	ADP
faba-218	242	9	some	some	DET
faba-218	242	10	university	university	NOUN
faba-218	242	11	levels	level	NOUN
faba-218	242	12	,	,	PUNCT
faba-218	242	13	but	but	CCONJ
faba-218	242	14	a	a	DET
faba-218	242	15	broader	broad	ADJ
faba-218	242	16	application	application	NOUN
faba-218	242	17	is	be	AUX
faba-218	242	18	necessary	necessary	ADJ
faba-218	242	19	.	.	PUNCT
faba-218	243	1	finally	finally	ADV
faba-218	243	2	,	,	PUNCT
faba-218	243	3	these	these	DET
faba-218	243	4	practical	practical	ADJ
faba-218	243	5	insights	insight	NOUN
faba-218	243	6	underscore	underscore	VERB
faba-218	243	7	the	the	DET
faba-218	243	8	value	value	NOUN
faba-218	243	9	of	of	ADP
faba-218	243	10	a	a	DET
faba-218	243	11	phased	phase	VERB
faba-218	243	12	approach	approach	NOUN
faba-218	243	13	to	to	PART
faba-218	243	14	change	change	VERB
faba-218	243	15	management	management	NOUN
faba-218	243	16	,	,	PUNCT
faba-218	243	17	which	which	PRON
faba-218	243	18	provides	provide	VERB
faba-218	243	19	time	time	NOUN
faba-218	243	20	to	to	PART
faba-218	243	21	adapt	adapt	VERB
faba-218	243	22	to	to	ADP
faba-218	243	23	new	new	ADJ
faba-218	243	24	systems	system	NOUN
faba-218	243	25	and	and	CCONJ
faba-218	243	26	face	face	VERB
faba-218	243	27	challenges	challenge	NOUN
faba-218	243	28	.	.	PUNCT
faba-218	244	1	to	to	PART
faba-218	244	2	explore	explore	VERB
faba-218	244	3	potential	potential	ADJ
faba-218	244	4	implementation	implementation	NOUN
faba-218	244	5	barriers	barrier	NOUN
faba-218	244	6	,	,	PUNCT
faba-218	244	7	a	a	DET
faba-218	244	8	pilot	pilot	NOUN
faba-218	244	9	program	program	NOUN
faba-218	244	10	applying	apply	VERB
faba-218	244	11	ipsas	ipsa	NOUN
faba-218	244	12	within	within	ADP
faba-218	244	13	a	a	DET
faba-218	244	14	specific	specific	ADJ
faba-218	244	15	sector	sector	NOUN
faba-218	244	16	would	would	AUX
faba-218	244	17	be	be	AUX
faba-218	244	18	beneficial	beneficial	ADJ
faba-218	244	19	.	.	PUNCT
faba-218	245	1	the	the	DET
faba-218	245	2	significance	significance	NOUN
faba-218	245	3	of	of	ADP
faba-218	245	4	these	these	DET
faba-218	245	5	findings	finding	NOUN
faba-218	245	6	extends	extend	VERB
faba-218	245	7	beyond	beyond	ADP
faba-218	245	8	the	the	DET
faba-218	245	9	local	local	ADJ
faba-218	245	10	context	context	NOUN
faba-218	245	11	of	of	ADP
faba-218	245	12	algeria	algeria	PROPN
faba-218	245	13	,	,	PUNCT
faba-218	245	14	as	as	SCONJ
faba-218	245	15	they	they	PRON
faba-218	245	16	provide	provide	VERB
faba-218	245	17	valuable	valuable	ADJ
faba-218	245	18	strategic	strategic	ADJ
faba-218	245	19	insights	insight	NOUN
faba-218	245	20	for	for	ADP
faba-218	245	21	countries	country	NOUN
faba-218	245	22	with	with	ADP
faba-218	245	23	widad	widad	PROPN
faba-218	245	24	benzine	benzine	NOUN
faba-218	245	25	/	/	SYM
faba-218	245	26	finance	finance	NOUN
faba-218	245	27	,	,	PUNCT
faba-218	245	28	accounting	accounting	NOUN
faba-218	245	29	and	and	CCONJ
faba-218	245	30	business	business	NOUN
faba-218	245	31	analysis	analysis	NOUN
faba-218	245	32	,	,	PUNCT
faba-218	245	33	volume	volume	NOUN
faba-218	245	34	6	6	NUM
faba-218	245	35	,	,	PUNCT
faba-218	245	36	issue	issue	NOUN
faba-218	245	37	2	2	NUM
faba-218	245	38	,	,	PUNCT
faba-218	245	39	2024	2024	NUM
faba-218	245	40	130	130	NUM
faba-218	245	41	similar	similar	ADJ
faba-218	245	42	circumstances	circumstance	NOUN
faba-218	245	43	.	.	PUNCT
faba-218	246	1	this	this	DET
faba-218	246	2	research	research	NOUN
faba-218	246	3	presents	present	VERB
faba-218	246	4	limitations	limitation	NOUN
faba-218	246	5	that	that	PRON
faba-218	246	6	open	open	VERB
faba-218	246	7	avenues	avenue	NOUN
faba-218	246	8	for	for	ADP
faba-218	246	9	future	future	ADJ
faba-218	246	10	discussions	discussion	NOUN
faba-218	246	11	.	.	PUNCT
faba-218	247	1	future	future	ADJ
faba-218	247	2	research	research	NOUN
faba-218	247	3	could	could	AUX
faba-218	247	4	expand	expand	VERB
faba-218	247	5	its	its	PRON
faba-218	247	6	scope	scope	NOUN
faba-218	247	7	by	by	ADP
faba-218	247	8	including	include	VERB
faba-218	247	9	other	other	ADJ
faba-218	247	10	additional	additional	ADJ
faba-218	247	11	institutional	institutional	ADJ
faba-218	247	12	,	,	PUNCT
faba-218	247	13	organizational	organizational	ADJ
faba-218	247	14	,	,	PUNCT
faba-218	247	15	and	and	CCONJ
faba-218	247	16	individual	individual	ADJ
faba-218	247	17	factors	factor	NOUN
faba-218	247	18	.	.	PUNCT
faba-218	248	1	furthermore	furthermore	ADV
faba-218	248	2	,	,	PUNCT
faba-218	248	3	it	it	PRON
faba-218	248	4	would	would	AUX
faba-218	248	5	be	be	AUX
faba-218	248	6	beneficial	beneficial	ADJ
faba-218	248	7	for	for	ADP
faba-218	248	8	subsequent	subsequent	ADJ
faba-218	248	9	research	research	NOUN
faba-218	248	10	to	to	PART
faba-218	248	11	be	be	AUX
faba-218	248	12	conducted	conduct	VERB
faba-218	248	13	across	across	ADP
faba-218	248	14	different	different	ADJ
faba-218	248	15	stages	stage	NOUN
faba-218	248	16	,	,	PUNCT
faba-218	248	17	such	such	ADJ
faba-218	248	18	as	as	ADP
faba-218	248	19	pre	pre	NOUN
faba-218	248	20	-	-	NOUN
faba-218	248	21	implementation	implementation	NOUN
faba-218	248	22	and	and	CCONJ
faba-218	248	23	post	post	ADJ
faba-218	248	24	-	-	ADJ
faba-218	248	25	implementation	implementation	ADJ
faba-218	248	26	periods	period	NOUN
faba-218	248	27	.	.	PUNCT
faba-218	249	1	moreover	moreover	ADV
faba-218	249	2	,	,	PUNCT
faba-218	249	3	the	the	DET
faba-218	249	4	study	study	NOUN
faba-218	249	5	'	'	PART
faba-218	249	6	focus	focus	NOUN
faba-218	249	7	on	on	ADP
faba-218	249	8	a	a	DET
faba-218	249	9	few	few	ADJ
faba-218	249	10	provinces	province	NOUN
faba-218	249	11	underscores	underscore	VERB
faba-218	249	12	the	the	DET
faba-218	249	13	need	need	NOUN
faba-218	249	14	for	for	ADP
faba-218	249	15	future	future	ADJ
faba-218	249	16	research	research	NOUN
faba-218	249	17	to	to	PART
faba-218	249	18	use	use	VERB
faba-218	249	19	a	a	DET
faba-218	249	20	larger	large	ADJ
faba-218	249	21	,	,	PUNCT
faba-218	249	22	more	more	ADV
faba-218	249	23	representative	representative	ADJ
faba-218	249	24	sample	sample	NOUN
faba-218	249	25	.	.	PUNCT
faba-218	250	1	references	reference	NOUN
faba-218	250	2	aboukhadeer	aboukhadeer	PROPN
faba-218	250	3	,	,	PUNCT
faba-218	250	4	e.	e.	PROPN
faba-218	250	5	a.	a.	PROPN
faba-218	250	6	s.	s.	PROPN
faba-218	250	7	,	,	PUNCT
faba-218	250	8	s.	s.	PROPN
faba-218	250	9	m.	m.	PROPN
faba-218	250	10	f.	f.	PROPN
faba-218	250	11	azam	azam	PROPN
faba-218	250	12	,	,	PUNCT
faba-218	250	13	and	and	CCONJ
faba-218	250	14	a.	a.	PROPN
faba-218	250	15	r.	r.	PROPN
faba-218	250	16	s.	s.	PROPN
faba-218	250	17	albattat	albattat	PROPN
faba-218	250	18	.	.	PUNCT
faba-218	251	1	2023	2023	NUM
faba-218	251	2	.	.	PUNCT
faba-218	252	1	the	the	DET
faba-218	252	2	realtionship	realtionship	NOUN
faba-218	252	3	between	between	ADP
faba-218	252	4	international	international	ADJ
faba-218	252	5	public	public	ADJ
faba-218	252	6	sector	sector	NOUN
faba-218	252	7	accounting	accounting	NOUN
faba-218	252	8	standards	standard	NOUN
faba-218	252	9	(	(	PUNCT
faba-218	252	10	ipsas	ipsa	NOUN
faba-218	252	11	)	)	PUNCT
faba-218	252	12	and	and	CCONJ
faba-218	252	13	the	the	DET
faba-218	252	14	quality	quality	NOUN
faba-218	252	15	of	of	ADP
faba-218	252	16	accounting	accounting	NOUN
faba-218	252	17	information	information	NOUN
faba-218	252	18	in	in	ADP
faba-218	252	19	libyan	libyan	ADJ
faba-218	252	20	government	government	NOUN
faba-218	252	21	sector	sector	NOUN
faba-218	252	22	.	.	PUNCT
faba-218	253	1	international	international	ADJ
faba-218	253	2	journal	journal	PROPN
faba-218	253	3	of	of	ADP
faba-218	253	4	professional	professional	PROPN
faba-218	253	5	business	business	PROPN
faba-218	253	6	review	review	PROPN
faba-218	253	7	,	,	PUNCT
faba-218	253	8	8(1	8(1	NOUN
faba-218	253	9	):	):	PUNCT
faba-218	253	10	01‑29	01‑29	NUM
faba-218	253	11	.	.	PUNCT
faba-218	253	12	https://doi.org/10.26668/businessreview/2023.v8i1.1264	https://doi.org/10.26668/businessreview/2023.v8i1.1264	PROPN
faba-218	253	13	.	.	PUNCT
faba-218	254	1	abu	abu	PROPN
faba-218	254	2	haija	haija	PROPN
faba-218	254	3	,	,	PUNCT
faba-218	254	4	a.	a.	NOUN
faba-218	254	5	a.	a.	PROPN
faba-218	254	6	,	,	PUNCT
faba-218	254	7	a.	a.	NOUN
faba-218	254	8	m.	m.	PROPN
faba-218	254	9	alqudah	alqudah	PROPN
faba-218	254	10	,	,	PUNCT
faba-218	254	11	l.a	l.a	PROPN
faba-218	254	12	.	.	PROPN
faba-218	254	13	aryan	aryan	PROPN
faba-218	254	14	,	,	PUNCT
faba-218	254	15	and	and	CCONJ
faba-218	254	16	m.j.azzam	m.j.azzam	PROPN
faba-218	254	17	.	.	PUNCT
faba-218	255	1	2021	2021	NUM
faba-218	255	2	.	.	PUNCT
faba-218	256	1	key	key	ADJ
faba-218	256	2	success	success	NOUN
faba-218	256	3	factors	factor	NOUN
faba-218	256	4	in	in	ADP
faba-218	256	5	implementing	implement	VERB
faba-218	256	6	international	international	ADJ
faba-218	256	7	public	public	ADJ
faba-218	256	8	sector	sector	NOUN
faba-218	256	9	accounting	accounting	NOUN
faba-218	256	10	standards	standard	NOUN
faba-218	256	11	.	.	PUNCT
faba-218	257	1	accounting	accounting	NOUN
faba-218	257	2	,	,	PUNCT
faba-218	257	3	7(1	7(1	NUM
faba-218	257	4	):	):	PUNCT
faba-218	257	5	239‑48	239‑48	PROPN
faba-218	257	6	.	.	PUNCT
faba-218	257	7	acca	acca	PROPN
faba-218	257	8	.	.	PROPN
faba-218	257	9	2017	2017	NUM
faba-218	257	10	.	.	PUNCT
faba-218	258	1	ipsas	ipsas	PROPN
faba-218	258	2	implementation	implementation	NOUN
faba-218	258	3	:	:	PUNCT
faba-218	258	4	current	current	ADJ
faba-218	258	5	status	status	NOUN
faba-218	258	6	and	and	CCONJ
faba-218	258	7	challenges	challenge	NOUN
faba-218	258	8	.	.	PUNCT
faba-218	259	1	https://www.accaglobal.com/content/dam/acca_global/technical/pubsect/pi-ipsasimplementation-current-status-and-challenges.pdf	https://www.accaglobal.com/content/dam/acca_global/technical/pubsect/pi-ipsasimplementation-current-status-and-challenges.pdf	NOUN
faba-218	259	2	.	.	PUNCT
faba-218	260	1	acha	acha	PROPN
faba-218	260	2	,	,	PUNCT
faba-218	260	3	f.	f.	PROPN
faba-218	260	4	,	,	PUNCT
faba-218	260	5	and	and	CCONJ
faba-218	260	6	l.	l.	PROPN
faba-218	260	7	ghouini	ghouini	PROPN
faba-218	260	8	.	.	PUNCT
faba-218	261	1	2020	2020	NUM
faba-218	261	2	.	.	PUNCT
faba-218	262	1	la	la	PROPN
faba-218	262	2	réforme	réforme	PROPN
faba-218	262	3	comptable	comptable	PROPN
faba-218	262	4	de	de	X
faba-218	262	5	l’état	l’état	X
faba-218	262	6	en	en	X
faba-218	262	7	algérie	algérie	X
faba-218	262	8	et	et	PROPN
faba-218	262	9	la	la	PROPN
faba-218	262	10	nécessite	nécessite	X
faba-218	262	11	de	de	X
faba-218	262	12	la	la	X
faba-218	262	13	mise	mise	X
faba-218	262	14	en	en	X
faba-218	262	15	place	place	PROPN
faba-218	262	16	du	du	PROPN
faba-218	262	17	système	système	PROPN
faba-218	262	18	d’information	d’information	PROPN
faba-218	262	19	intégré	intégré	PROPN
faba-218	262	20	.	.	PUNCT
faba-218	263	1	revue	revue	PROPN
faba-218	263	2	des	des	PROPN
faba-218	263	3	réformes	réformes	PROPN
faba-218	263	4	economiques	economiques	PROPN
faba-218	263	5	et	et	PROPN
faba-218	263	6	intégration	intégration	PROPN
faba-218	263	7	en	en	PROPN
faba-218	263	8	economie	economie	PROPN
faba-218	263	9	mondiale	mondiale	PROPN
faba-218	263	10	14(1	14(1	NUM
faba-218	263	11	):	):	PUNCT
faba-218	263	12	370‑88	370‑88	X
faba-218	263	13	.	.	PUNCT
faba-218	264	1	ademola	ademola	PROPN
faba-218	264	2	,	,	PUNCT
faba-218	264	3	a.	a.	NOUN
faba-218	264	4	o.	o.	PROPN
faba-218	264	5	,	,	PUNCT
faba-218	264	6	e.	e.	PROPN
faba-218	264	7	ben	ben	PROPN
faba-218	264	8	-	-	PROPN
faba-218	264	9	caleb	caleb	PROPN
faba-218	264	10	,	,	PUNCT
faba-218	264	11	j.	j.	PROPN
faba-218	264	12	u.	u.	PROPN
faba-218	264	13	madugba	madugba	PROPN
faba-218	264	14	,	,	PUNCT
faba-218	264	15	a.e	a.e	PROPN
faba-218	264	16	.	.	PROPN
faba-218	264	17	adegboyegun	adegboyegun	PROPN
faba-218	264	18	,	,	PUNCT
faba-218	264	19	and	and	CCONJ
faba-218	264	20	d.f	d.f	PROPN
faba-218	264	21	.	.	PROPN
faba-218	264	22	eluyela	eluyela	PROPN
faba-218	264	23	.	.	PUNCT
faba-218	265	1	2020	2020	NUM
faba-218	265	2	.	.	PUNCT
faba-218	266	1	international	international	ADJ
faba-218	266	2	public	public	ADJ
faba-218	266	3	sector	sector	NOUN
faba-218	266	4	accounting	accounting	NOUN
faba-218	266	5	standards	standard	NOUN
faba-218	266	6	(	(	PUNCT
faba-218	266	7	ipsas	ipsa	NOUN
faba-218	266	8	)	)	PUNCT
faba-218	266	9	adoption	adoption	NOUN
faba-218	266	10	and	and	CCONJ
faba-218	266	11	implementation	implementation	NOUN
faba-218	266	12	in	in	ADP
faba-218	266	13	nigerian	nigerian	ADJ
faba-218	266	14	public	public	ADJ
faba-218	266	15	sector	sector	NOUN
faba-218	266	16	.	.	PUNCT
faba-218	267	1	international	international	ADJ
faba-218	267	2	journal	journal	PROPN
faba-218	267	3	of	of	ADP
faba-218	267	4	financial	financial	ADJ
faba-218	267	5	research	research	NOUN
faba-218	267	6	,	,	PUNCT
faba-218	267	7	11(1	11(1	NUM
faba-218	267	8	):	):	PUNCT
faba-218	267	9	434‑46	434‑46	NOUN
faba-218	267	10	.	.	PUNCT
faba-218	267	11	https://doi.org/10.5430/ijfr.v11n1p434	https://doi.org/10.5430/ijfr.v11n1p434	PROPN
faba-218	267	12	.	.	PUNCT
faba-218	268	1	agyemang	agyemang	PROPN
faba-218	268	2	,	,	PUNCT
faba-218	268	3	j.	j.	PROPN
faba-218	268	4	k.	k.	PROPN
faba-218	268	5	2017	2017	NUM
faba-218	268	6	.	.	PUNCT
faba-218	269	1	factors	factor	NOUN
faba-218	269	2	affecting	affect	VERB
faba-218	269	3	the	the	DET
faba-218	269	4	implementation	implementation	NOUN
faba-218	269	5	of	of	ADP
faba-218	269	6	accrual	accrual	ADJ
faba-218	269	7	-	-	PUNCT
faba-218	269	8	based	base	VERB
faba-218	269	9	international	international	ADJ
faba-218	269	10	public	public	ADJ
faba-218	269	11	sector	sector	NOUN
faba-218	269	12	accounting	accounting	NOUN
faba-218	269	13	standards	standard	NOUN
faba-218	269	14	(	(	PUNCT
faba-218	269	15	aipsas	aipsas	ADV
faba-218	269	16	)	)	PUNCT
faba-218	269	17	in	in	ADP
faba-218	269	18	ghana	ghana	PROPN
faba-218	269	19	.	.	PUNCT
faba-218	270	1	texila	texila	PROPN
faba-218	270	2	international	international	PROPN
faba-218	270	3	journal	journal	PROPN
faba-218	270	4	of	of	ADP
faba-218	270	5	management	management	NOUN
faba-218	270	6	3	3	NUM
faba-218	270	7	(	(	PUNCT
faba-218	270	8	2	2	NUM
faba-218	270	9	):	):	PUNCT
faba-218	270	10	64‑75	64‑75	NUM
faba-218	270	11	.	.	PUNCT
faba-218	271	1	https://doi.org/10.21522/tijmg.2015.03.02.art007	https://doi.org/10.21522/tijmg.2015.03.02.art007	NOUN
faba-218	271	2	.	.	PUNCT
faba-218	272	1	ahmad	ahmad	PROPN
faba-218	272	2	,	,	PUNCT
faba-218	272	3	a.	a.	PROPN
faba-218	272	4	s.	s.	PROPN
faba-218	272	5	,	,	PUNCT
faba-218	272	6	and	and	CCONJ
faba-218	272	7	h.	h.	PROPN
faba-218	272	8	nasseredine	nasseredine	PROPN
faba-218	272	9	.	.	PUNCT
faba-218	273	1	2019	2019	NUM
faba-218	273	2	.	.	PUNCT
faba-218	274	1	major	major	ADJ
faba-218	274	2	challenges	challenge	NOUN
faba-218	274	3	and	and	CCONJ
faba-218	274	4	barriers	barrier	NOUN
faba-218	274	5	to	to	PART
faba-218	274	6	ipsass	ipsass	VERB
faba-218	274	7	implementation	implementation	NOUN
faba-218	274	8	in	in	ADP
faba-218	274	9	lebanon	lebanon	PROPN
faba-218	274	10	.	.	PUNCT
faba-218	275	1	proceedings	proceeding	NOUN
faba-218	275	2	of	of	ADP
faba-218	275	3	the	the	DET
faba-218	275	4	international	international	ADJ
faba-218	275	5	conference	conference	NOUN
faba-218	275	6	on	on	ADP
faba-218	275	7	business	business	NOUN
faba-218	275	8	excellence	excellence	NOUN
faba-218	275	9	,	,	PUNCT
faba-218	275	10	13(1	13(1	NUM
faba-218	275	11	):	):	PUNCT
faba-218	275	12	326‑34	326‑34	X
faba-218	275	13	.	.	PUNCT
faba-218	276	1	https://doi.org/10.2478/picbe-2019-0029	https://doi.org/10.2478/picbe-2019-0029	PROPN
faba-218	276	2	.	.	PUNCT
faba-218	277	1	al	al	PROPN
faba-218	277	2	-	-	PUNCT
faba-218	277	3	kharabsheh	kharabsheh	PROPN
faba-218	277	4	,	,	PUNCT
faba-218	277	5	f.	f.	PROPN
faba-218	277	6	i.	i.	PROPN
faba-218	277	7	2021	2021	NUM
faba-218	277	8	.	.	PUNCT
faba-218	278	1	the	the	DET
faba-218	278	2	effect	effect	NOUN
faba-218	278	3	of	of	ADP
faba-218	278	4	adopting	adopt	VERB
faba-218	278	5	international	international	ADJ
faba-218	278	6	public	public	ADJ
faba-218	278	7	sector	sector	NOUN
faba-218	278	8	accounting	accounting	NOUN
faba-218	278	9	standards	standard	NOUN
faba-218	278	10	(	(	PUNCT
faba-218	278	11	ipsas	ipsa	NOUN
faba-218	278	12	)	)	PUNCT
faba-218	278	13	on	on	ADP
faba-218	278	14	financial	financial	ADJ
faba-218	278	15	performance	performance	NOUN
faba-218	278	16	in	in	ADP
faba-218	278	17	the	the	DET
faba-218	278	18	jordanian	jordanian	ADJ
faba-218	278	19	public	public	ADJ
faba-218	278	20	sector	sector	NOUN
faba-218	278	21	.	.	PUNCT
faba-218	279	1	academy	academy	NOUN
faba-218	279	2	of	of	ADP
faba-218	279	3	accounting	accounting	PROPN
faba-218	279	4	and	and	CCONJ
faba-218	279	5	financial	financial	ADJ
faba-218	279	6	studies	study	NOUN
faba-218	279	7	journal	journal	NOUN
faba-218	279	8	,	,	PUNCT
faba-218	279	9	25(2	25(2	NUM
faba-218	279	10	):	):	PUNCT
faba-218	279	11	01‑12	01‑12	PROPN
faba-218	279	12	.	.	PUNCT
faba-218	280	1	al	al	PROPN
faba-218	280	2	-	-	PUNCT
faba-218	280	3	marsomi	marsomi	PROPN
faba-218	280	4	,	,	PUNCT
faba-218	280	5	m.	m.	NOUN
faba-218	280	6	s.	s.	PROPN
faba-218	280	7	k.	k.	PROPN
faba-218	280	8	,	,	PUNCT
faba-218	280	9	and	and	CCONJ
faba-218	280	10	f.	f.	PROPN
faba-218	280	11	m.	m.	PROPN
faba-218	281	1	s.	s.	PROPN
faba-218	281	2	al	al	PROPN
faba-218	281	3	-	-	PROPN
faba-218	281	4	zwainy	zwainy	PROPN
faba-218	281	5	.	.	PUNCT
faba-218	282	1	2023	2023	NUM
faba-218	282	2	.	.	PUNCT
faba-218	283	1	structural	structural	ADJ
faba-218	283	2	equation	equation	NOUN
faba-218	283	3	modeling	modeling	NOUN
faba-218	283	4	of	of	ADP
faba-218	283	5	critical	critical	ADJ
faba-218	283	6	success	success	NOUN
faba-218	283	7	factors	factor	NOUN
faba-218	283	8	in	in	ADP
faba-218	283	9	the	the	DET
faba-218	283	10	programs	program	NOUN
faba-218	283	11	of	of	ADP
faba-218	283	12	development	development	NOUN
faba-218	283	13	regional	regional	PROPN
faba-218	283	14	.	.	PUNCT
faba-218	284	1	journal	journal	PROPN
faba-218	284	2	of	of	ADP
faba-218	284	3	project	project	NOUN
faba-218	284	4	management	management	NOUN
faba-218	284	5	,	,	PUNCT
faba-218	284	6	8(2	8(2	NUM
faba-218	284	7	):	):	PUNCT
faba-218	284	8	119‑32	119‑32	NUM
faba-218	284	9	.	.	PUNCT
faba-218	285	1	https://doi.org/10.5267/j.jpm.2022.11.002	https://doi.org/10.5267/j.jpm.2022.11.002	NOUN
faba-218	285	2	.	.	PUNCT
faba-218	286	1	al	al	PROPN
faba-218	286	2	-	-	PUNCT
faba-218	286	3	otoom	otoom	NOUN
faba-218	286	4	,	,	PUNCT
faba-218	286	5	n.	n.	NOUN
faba-218	286	6	a.	a.	NOUN
faba-218	286	7	t.	t.	PROPN
faba-218	286	8	,	,	PUNCT
faba-218	286	9	and	and	CCONJ
faba-218	286	10	h.	h.	PROPN
faba-218	286	11	m.	m.	PROPN
faba-218	286	12	alrabba	alrabba	PROPN
faba-218	286	13	.	.	PUNCT
faba-218	287	1	2022	2022	NUM
faba-218	287	2	.	.	PUNCT
faba-218	288	1	impact	impact	NOUN
faba-218	288	2	of	of	ADP
faba-218	288	3	lack	lack	NOUN
faba-218	288	4	of	of	ADP
faba-218	288	5	self	self	NOUN
faba-218	288	6	-	-	PUNCT
faba-218	288	7	efficiency	efficiency	NOUN
faba-218	288	8	and	and	CCONJ
faba-218	288	9	assets	asset	NOUN
faba-218	288	10	evaluation	evaluation	NOUN
faba-218	288	11	on	on	ADP
faba-218	288	12	resistance	resistance	NOUN
faba-218	288	13	of	of	ADP
faba-218	288	14	ipsas	ipsas	ADJ
faba-218	288	15	implementation	implementation	NOUN
faba-218	288	16	.	.	PUNCT
faba-218	289	1	information	information	NOUN
faba-218	289	2	sciences	sciences	PROPN
faba-218	289	3	letters	letter	NOUN
faba-218	289	4	volume	volume	NOUN
faba-218	289	5	,	,	PUNCT
faba-218	289	6	11(5	11(5	NUM
faba-218	289	7	):	):	PUNCT
faba-218	289	8	1771‑79	1771‑79	NUM
faba-218	289	9	.	.	PUNCT
faba-218	290	1	al	al	PROPN
faba-218	290	2	-	-	PUNCT
faba-218	290	3	quraishi	quraishi	PROPN
faba-218	290	4	,	,	PUNCT
faba-218	290	5	a.	a.	PROPN
faba-218	290	6	r.	r.	PROPN
faba-218	290	7	m.	m.	PROPN
faba-218	290	8	,	,	PUNCT
faba-218	290	9	and	and	CCONJ
faba-218	290	10	e.	e.	PROPN
faba-218	290	11	boumediene	boumediene	PROPN
faba-218	290	12	.	.	PUNCT
faba-218	291	1	2023	2023	NUM
faba-218	291	2	.	.	PUNCT
faba-218	292	1	the	the	DET
faba-218	292	2	impact	impact	NOUN
faba-218	292	3	of	of	ADP
faba-218	292	4	the	the	DET
faba-218	292	5	future	future	ADJ
faba-218	292	6	application	application	NOUN
faba-218	292	7	of	of	ADP
faba-218	292	8	international	international	ADJ
faba-218	292	9	accounting	accounting	NOUN
faba-218	292	10	standards	standard	NOUN
faba-218	292	11	in	in	ADP
faba-218	292	12	the	the	DET
faba-218	292	13	public	public	ADJ
faba-218	292	14	sector	sector	NOUN
faba-218	292	15	in	in	ADP
faba-218	292	16	developing	develop	VERB
faba-218	292	17	the	the	DET
faba-218	292	18	performance	performance	NOUN
faba-218	292	19	of	of	ADP
faba-218	292	20	government	government	NOUN
faba-218	292	21	institutions	institution	NOUN
faba-218	292	22	applying	apply	VERB
faba-218	292	23	the	the	DET
faba-218	292	24	government	government	NOUN
faba-218	292	25	accounting	accounting	NOUN
faba-218	292	26	system	system	NOUN
faba-218	292	27	and	and	CCONJ
faba-218	292	28	its	its	PRON
faba-218	292	29	contribution	contribution	NOUN
faba-218	292	30	to	to	ADP
faba-218	292	31	activating	activate	VERB
faba-218	292	32	the	the	DET
faba-218	292	33	role	role	NOUN
faba-218	292	34	by	by	ADP
faba-218	292	35	the	the	DET
faba-218	292	36	federal	federal	PROPN
faba-218	292	37	b.	b.	PROPN
faba-218	292	38	american	american	PROPN
faba-218	292	39	journal	journal	PROPN
faba-218	292	40	of	of	ADP
faba-218	292	41	business	business	NOUN
faba-218	292	42	management	management	NOUN
faba-218	292	43	,	,	PUNCT
faba-218	292	44	economics	economic	NOUN
faba-218	292	45	and	and	CCONJ
faba-218	292	46	banking	banking	NOUN
faba-218	292	47	,	,	PUNCT
faba-218	292	48	17	17	NUM
faba-218	292	49	:	:	SYM
faba-218	292	50	28‑45	28‑45	NUM
faba-218	292	51	.	.	X
faba-218	292	52	alshujairi	alshujairi	PROPN
faba-218	292	53	,	,	PUNCT
faba-218	292	54	m.	m.	PROPN
faba-218	292	55	h.	h.	PROPN
faba-218	292	56	a.	a.	PROPN
faba-218	292	57	2024	2024	PROPN
faba-218	292	58	.	.	PUNCT
faba-218	293	1	government	government	NOUN
faba-218	293	2	accounting	accounting	NOUN
faba-218	293	3	system	system	NOUN
faba-218	293	4	reform	reform	NOUN
faba-218	293	5	and	and	CCONJ
faba-218	293	6	the	the	DET
faba-218	293	7	adoption	adoption	NOUN
faba-218	293	8	of	of	ADP
faba-218	293	9	ipsas	ipsa	NOUN
faba-218	293	10	in	in	ADP
faba-218	293	11	iraq	iraq	PROPN
faba-218	293	12	.	.	PUNCT
faba-218	294	1	research	research	NOUN
faba-218	294	2	journal	journal	PROPN
faba-218	294	3	of	of	ADP
faba-218	294	4	finance	finance	NOUN
faba-218	294	5	and	and	CCONJ
faba-218	294	6	accounting	accounting	NOUN
faba-218	294	7	,	,	PUNCT
faba-218	294	8	5(24	5(24	NUM
faba-218	294	9	):	):	PUNCT
faba-218	294	10	01‑20	01‑20	PROPN
faba-218	294	11	.	.	PUNCT
faba-218	294	12	amiri	amiri	PROPN
faba-218	294	13	,	,	PUNCT
faba-218	294	14	a.	a.	NOUN
faba-218	294	15	,	,	PUNCT
faba-218	294	16	and	and	CCONJ
faba-218	294	17	s.	s.	PROPN
faba-218	294	18	e.	e.	PROPN
faba-218	294	19	hamza	hamza	PROPN
faba-218	294	20	.	.	PUNCT
faba-218	295	1	2020	2020	NUM
faba-218	295	2	.	.	PUNCT
faba-218	296	1	the	the	DET
faba-218	296	2	transition	transition	NOUN
faba-218	296	3	to	to	ADP
faba-218	296	4	ipsas	ipsas	PROPN
faba-218	296	5	standards	standard	NOUN
faba-218	296	6	:	:	PUNCT
faba-218	296	7	the	the	DET
faba-218	296	8	extent	extent	NOUN
faba-218	296	9	of	of	ADP
faba-218	296	10	adoption	adoption	NOUN
faba-218	296	11	and	and	CCONJ
faba-218	296	12	the	the	DET
faba-218	296	13	influence	influence	NOUN
faba-218	296	14	of	of	ADP
faba-218	296	15	institutional	institutional	ADJ
faba-218	296	16	,	,	PUNCT
faba-218	296	17	contingency	contingency	NOUN
faba-218	296	18	and	and	CCONJ
faba-218	296	19	economic	economic	ADJ
faba-218	296	20	network	network	NOUN
faba-218	296	21	factors	factor	NOUN
faba-218	296	22	.	.	PUNCT
faba-218	297	1	journal	journal	NOUN
faba-218	297	2	of	of	ADP
faba-218	297	3	accounting	accounting	NOUN
faba-218	297	4	and	and	CCONJ
faba-218	297	5	management	management	NOUN
faba-218	297	6	information	information	NOUN
faba-218	297	7	systems	system	NOUN
faba-218	297	8	,	,	PUNCT
faba-218	297	9	19(2	19(2	NUM
faba-218	297	10	):	):	PUNCT
faba-218	297	11	215‑51	215‑51	NOUN
faba-218	297	12	.	.	PUNCT
faba-218	298	1	https://doi.org/10.24818/jamis.2020.02002	https://doi.org/10.24818/jamis.2020.02002	PROPN
faba-218	298	2	.	.	PROPN
faba-218	298	3	amor	amor	PROPN
faba-218	298	4	,	,	PUNCT
faba-218	298	5	d.	d.	PROPN
faba-218	298	6	b.	b.	PROPN
faba-218	298	7	,	,	PUNCT
faba-218	298	8	and	and	CCONJ
faba-218	298	9	s.	s.	PROPN
faba-218	298	10	d.	d.	PROPN
faba-218	298	11	ayadi	ayadi	PROPN
faba-218	298	12	.	.	PUNCT
faba-218	299	1	2019	2019	NUM
faba-218	299	2	.	.	PUNCT
faba-218	300	1	the	the	DET
faba-218	300	2	profile	profile	NOUN
faba-218	300	3	of	of	ADP
faba-218	300	4	ipsas	ipsa	NOUN
faba-218	300	5	-	-	PUNCT
faba-218	300	6	adopters	adopter	NOUN
faba-218	300	7	.	.	PUNCT
faba-218	301	1	journal	journal	NOUN
faba-218	301	2	of	of	ADP
faba-218	301	3	accounting	accounting	NOUN
faba-218	301	4	and	and	CCONJ
faba-218	301	5	management	management	NOUN
faba-218	301	6	information	information	NOUN
faba-218	301	7	systems	system	NOUN
faba-218	301	8	,	,	PUNCT
faba-218	301	9	18(2	18(2	NUM
faba-218	301	10	):	):	PUNCT
faba-218	301	11	262‑82	262‑82	NUM
faba-218	301	12	.	.	PUNCT
faba-218	302	1	https://doi.org/10.24818/jamis.2019.02005	https://doi.org/10.24818/jamis.2019.02005	PROPN
faba-218	302	2	.	.	PROPN
faba-218	302	3	ashoka	ashoka	PROPN
faba-218	302	4	,	,	PUNCT
faba-218	302	5	m.	m.	NOUN
faba-218	302	6	l	l	NOUN
faba-218	302	7	,	,	PUNCT
faba-218	302	8	and	and	CCONJ
faba-218	302	9	p.	p.	NOUN
faba-218	302	10	aswathy	aswathy	ADJ
faba-218	302	11	.	.	PUNCT
faba-218	303	1	2020	2020	NUM
faba-218	303	2	.	.	PUNCT
faba-218	304	1	a	a	DET
faba-218	304	2	conceptual	conceptual	ADJ
faba-218	304	3	study	study	NOUN
faba-218	304	4	on	on	ADP
faba-218	304	5	public	public	ADJ
faba-218	304	6	sector	sector	NOUN
faba-218	304	7	accounting	accounting	NOUN
faba-218	304	8	system	system	NOUN
faba-218	304	9	:	:	PUNCT
faba-218	304	10	benefits	benefit	NOUN
faba-218	304	11	and	and	CCONJ
faba-218	304	12	challenges	challenge	NOUN
faba-218	304	13	.	.	PUNCT
faba-218	305	1	vision	vision	NOUN
faba-218	305	2	:	:	PUNCT
faba-218	305	3	journal	journal	PROPN
faba-218	305	4	of	of	ADP
faba-218	305	5	indian	indian	PROPN
faba-218	305	6	taxation	taxation	PROPN
faba-218	305	7	,	,	PUNCT
faba-218	305	8	7(1	7(1	NUM
faba-218	305	9	):	):	PUNCT
faba-218	305	10	72‑82	72‑82	NOUN
faba-218	305	11	.	.	PUNCT
faba-218	306	1	https://doi.org/10.17492/vision.v7i1.195937	https://doi.org/10.17492/vision.v7i1.195937	X
faba-218	306	2	.	.	PUNCT
faba-218	307	1	auriacombe	auriacombe	PROPN
faba-218	307	2	,	,	PUNCT
faba-218	307	3	c.	c.	PROPN
faba-218	307	4	j.	j.	PROPN
faba-218	307	5	2010	2010	NUM
faba-218	307	6	.	.	PUNCT
faba-218	308	1	survey	survey	NOUN
faba-218	308	2	research	research	NOUN
faba-218	308	3	:	:	PUNCT
faba-218	308	4	critical	critical	ADJ
faba-218	308	5	considerations	consideration	NOUN
faba-218	308	6	for	for	ADP
faba-218	308	7	questionnaire	questionnaire	NOUN
faba-218	308	8	construction	construction	NOUN
faba-218	308	9	.	.	PUNCT
faba-218	309	1	journal	journal	NOUN
faba-218	309	2	of	of	ADP
faba-218	309	3	public	public	ADJ
faba-218	309	4	administration	administration	NOUN
faba-218	309	5	,	,	PUNCT
faba-218	309	6	45(3	45(3	NUM
faba-218	309	7	):	):	PUNCT
faba-218	309	8	473‑88	473‑88	PROPN
faba-218	309	9	.	.	PUNCT
faba-218	310	1	babatunde	babatunde	PROPN
faba-218	310	2	,	,	PUNCT
faba-218	310	3	s.	s.	PROPN
faba-218	310	4	a.	a.	PROPN
faba-218	310	5	2017	2017	NUM
faba-218	310	6	.	.	PUNCT
faba-218	311	1	implementing	implement	VERB
faba-218	311	2	international	international	ADJ
faba-218	311	3	public	public	ADJ
faba-218	311	4	sector	sector	NOUN
faba-218	311	5	accounting	accounting	NOUN
faba-218	311	6	standards	standard	NOUN
faba-218	311	7	in	in	ADP
faba-218	311	8	nigeria	nigeria	PROPN
faba-218	311	9	:	:	PUNCT
faba-218	311	10	issues	issue	NOUN
faba-218	311	11	and	and	CCONJ
faba-218	311	12	challenges	challenge	NOUN
faba-218	311	13	.	.	PUNCT
faba-218	312	1	international	international	ADJ
faba-218	312	2	journal	journal	PROPN
faba-218	312	3	of	of	ADP
faba-218	312	4	business	business	NOUN
faba-218	312	5	,	,	PUNCT
faba-218	312	6	economics	economic	NOUN
faba-218	312	7	and	and	CCONJ
faba-218	312	8	law	law	NOUN
faba-218	312	9	,	,	PUNCT
faba-218	312	10	12(1	12(1	NUM
faba-218	312	11	):	):	PUNCT
faba-218	312	12	52‑61	52‑61	NUM
faba-218	312	13	.	.	PUNCT
faba-218	312	14	benkouider	benkouider	PROPN
faba-218	312	15	,	,	PUNCT
faba-218	312	16	h.	h.	PROPN
faba-218	312	17	2023	2023	NUM
faba-218	312	18	.	.	PUNCT
faba-218	313	1	l’application	l’application	ADP
faba-218	313	2	du	du	PROPN
faba-218	313	3	budget	budget	NOUN
faba-218	313	4	-	-	PUNCT
faba-218	313	5	programme	programme	NOUN
faba-218	313	6	en	en	NOUN
faba-218	313	7	algérie	algérie	ADJ
faba-218	313	8	implementation	implementation	NOUN
faba-218	313	9	of	of	ADP
faba-218	313	10	the	the	DET
faba-218	313	11	programme	programme	NOUN
faba-218	313	12	budget	budget	NOUN
faba-218	313	13	in	in	ADP
faba-218	313	14	algeria	algeria	PROPN
faba-218	313	15	.	.	PUNCT
faba-218	314	1	revue	revue	PROPN
faba-218	314	2	recherche	recherche	PROPN
faba-218	314	3	économique	économique	PROPN
faba-218	314	4	contemporaine	contemporaine	PROPN
faba-218	314	5	,	,	PUNCT
faba-218	314	6	6(1	6(1	NUM
faba-218	314	7	):	):	PUNCT
faba-218	314	8	439‑52	439‑52	PROPN
faba-218	314	9	.	.	PUNCT
faba-218	314	10	bey	bey	PROPN
faba-218	314	11	,	,	PUNCT
faba-218	314	12	l.	l.	PROPN
faba-218	314	13	2022	2022	NUM
faba-218	314	14	.	.	PUNCT
faba-218	315	1	l’application	l’application	NOUN
faba-218	315	2	des	des	X
faba-218	315	3	ipsas	ipsas	PROPN
faba-218	315	4	en	en	PROPN
faba-218	315	5	algérie	algérie	PROPN
faba-218	315	6	un	un	PROPN
faba-218	315	7	grand	grand	PROPN
faba-218	315	8	chantier	chantier	X
faba-218	315	9	non	non	X
faba-218	315	10	encore	encore	PROPN
faba-218	315	11	amorcé	amorcé	PROPN
faba-218	315	12	.	.	PUNCT
faba-218	316	1	la	la	PROPN
faba-218	316	2	revue	revue	PROPN
faba-218	316	3	de	de	X
faba-218	316	4	l’expertwidad	l’expertwidad	NOUN
faba-218	316	5	benzine	benzine	NOUN
faba-218	316	6	/	/	SYM
faba-218	316	7	finance	finance	NOUN
faba-218	316	8	,	,	PUNCT
faba-218	316	9	accounting	accounting	NOUN
faba-218	316	10	and	and	CCONJ
faba-218	316	11	business	business	NOUN
faba-218	316	12	analysis	analysis	NOUN
faba-218	316	13	,	,	PUNCT
faba-218	316	14	volume	volume	NOUN
faba-218	316	15	6	6	NUM
faba-218	316	16	,	,	PUNCT
faba-218	316	17	issue	issue	NOUN
faba-218	316	18	2	2	NUM
faba-218	316	19	,	,	PUNCT
faba-218	317	1	2024	2024	NUM
faba-218	317	2	131	131	NUM
faba-218	317	3	comptable	comptable	ADJ
faba-218	317	4	,	,	PUNCT
faba-218	317	5	no	no	DET
faba-218	317	6	3	3	NOUN
faba-218	317	7	:	:	PUNCT
faba-218	317	8	70-	70-	X
faba-218	317	9	.	.	PUNCT
faba-218	317	10	https://www.cn-onec.dz/images/revue-3-onec.pdf	https://www.cn-onec.dz/images/revue-3-onec.pdf	PROPN
faba-218	317	11	.	.	PUNCT
faba-218	317	12	bolívar	bolívar	PROPN
faba-218	317	13	,	,	PUNCT
faba-218	317	14	m.	m.	PROPN
faba-218	317	15	p.	p.	PROPN
faba-218	317	16	r.	r.	PROPN
faba-218	317	17	,	,	PUNCT
faba-218	317	18	a.	a.	PROPN
faba-218	317	19	n.	n.	PROPN
faba-218	317	20	galera	galera	PROPN
faba-218	317	21	,	,	PUNCT
faba-218	317	22	and	and	CCONJ
faba-218	317	23	l.	l.	PROPN
faba-218	317	24	a.	a.	PROPN
faba-218	317	25	muñoz	muñoz	PROPN
faba-218	317	26	.	.	PROPN
faba-218	317	27	2015	2015	NUM
faba-218	317	28	.	.	PUNCT
faba-218	318	1	governance	governance	NOUN
faba-218	318	2	,	,	PUNCT
faba-218	318	3	transparency	transparency	NOUN
faba-218	318	4	and	and	CCONJ
faba-218	318	5	accountability	accountability	NOUN
faba-218	318	6	:	:	PUNCT
faba-218	318	7	an	an	DET
faba-218	318	8	international	international	ADJ
faba-218	318	9	comparison	comparison	NOUN
faba-218	318	10	.	.	PUNCT
faba-218	319	1	journal	journal	NOUN
faba-218	319	2	of	of	ADP
faba-218	319	3	policy	policy	NOUN
faba-218	319	4	modeling	modeling	NOUN
faba-218	319	5	,	,	PUNCT
faba-218	319	6	37(1	37(1	NUM
faba-218	319	7	):	):	PUNCT
faba-218	319	8	136‑74	136‑74	PROPN
faba-218	319	9	.	.	PUNCT
faba-218	320	1	https://doi.org/10.1016/j.jpolmod.2015.01.010	https://doi.org/10.1016/j.jpolmod.2015.01.010	NOUN
faba-218	320	2	.	.	PUNCT
faba-218	321	1	bouabbana	bouabbana	PROPN
faba-218	321	2	,	,	PUNCT
faba-218	321	3	f.	f.	PROPN
faba-218	321	4	2020	2020	NUM
faba-218	321	5	.	.	PUNCT
faba-218	322	1	project	project	NOUN
faba-218	322	2	of	of	ADP
faba-218	322	3	modernizing	modernize	VERB
faba-218	322	4	the	the	DET
faba-218	322	5	public	public	ADJ
faba-218	322	6	accounting	accounting	NOUN
faba-218	322	7	system	system	NOUN
faba-218	322	8	in	in	ADP
faba-218	322	9	accordance	accordance	NOUN
faba-218	322	10	with	with	ADP
faba-218	322	11	the	the	DET
faba-218	322	12	international	international	ADJ
faba-218	322	13	accounting	accounting	NOUN
faba-218	322	14	standards	standard	NOUN
faba-218	322	15	for	for	ADP
faba-218	322	16	the	the	DET
faba-218	322	17	public	public	ADJ
faba-218	322	18	sector	sector	NOUN
faba-218	322	19	(	(	PUNCT
faba-218	322	20	ipsas	ipsa	NOUN
faba-218	322	21	)	)	PUNCT
faba-218	322	22	in	in	ADP
faba-218	322	23	algeria	algeria	PROPN
faba-218	322	24	,	,	PUNCT
faba-218	322	25	between	between	ADP
faba-218	322	26	reality	reality	NOUN
faba-218	322	27	and	and	CCONJ
faba-218	322	28	challenges	challenge	NOUN
faba-218	322	29	.	.	PUNCT
faba-218	323	1	journal	journal	NOUN
faba-218	323	2	of	of	ADP
faba-218	323	3	economic	economic	PROPN
faba-218	323	4	sciences	sciences	PROPN
faba-218	323	5	institute	institute	PROPN
faba-218	323	6	,	,	PUNCT
faba-218	323	7	23(02	23(02	NUM
faba-218	323	8	):	):	PUNCT
faba-218	323	9	1451‑69	1451‑69	NUM
faba-218	323	10	.	.	PUNCT
faba-218	323	11	boudjellal	boudjellal	NOUN
faba-218	323	12	,	,	PUNCT
faba-218	323	13	m.	m.	NOUN
faba-218	323	14	2024	2024	NUM
faba-218	323	15	.	.	PUNCT
faba-218	324	1	the	the	DET
faba-218	324	2	reality	reality	NOUN
faba-218	324	3	of	of	ADP
faba-218	324	4	modernizing	modernize	VERB
faba-218	324	5	the	the	DET
faba-218	324	6	public	public	ADJ
faba-218	324	7	accounting	accounting	NOUN
faba-218	324	8	system	system	NOUN
faba-218	324	9	in	in	ADP
faba-218	324	10	algeria	algeria	PROPN
faba-218	324	11	in	in	ADP
faba-218	324	12	light	light	NOUN
faba-218	324	13	of	of	ADP
faba-218	324	14	the	the	DET
faba-218	324	15	adoption	adoption	NOUN
faba-218	324	16	of	of	ADP
faba-218	324	17	international	international	ADJ
faba-218	324	18	public	public	ADJ
faba-218	324	19	sector	sector	NOUN
faba-218	324	20	accounting	accounting	NOUN
faba-218	324	21	standards	standard	NOUN
faba-218	324	22	(	(	PUNCT
faba-218	324	23	ipsas	ipsa	NOUN
faba-218	324	24	)	)	PUNCT
faba-218	324	25	.	.	PUNCT
faba-218	325	1	journal	journal	NOUN
faba-218	325	2	of	of	ADP
faba-218	325	3	legal	legal	ADJ
faba-218	325	4	and	and	CCONJ
faba-218	325	5	economic	economic	ADJ
faba-218	325	6	research	research	NOUN
faba-218	325	7	,	,	PUNCT
faba-218	325	8	7(2	7(2	NUM
faba-218	325	9	):	):	PUNCT
faba-218	325	10	781‑806	781‑806	PROPN
faba-218	325	11	.	.	PUNCT
faba-218	325	12	boumediene	boumediene	PROPN
faba-218	325	13	,	,	PUNCT
faba-218	325	14	m.r	m.r	PROPN
faba-218	325	15	.	.	PROPN
faba-218	325	16	,	,	PUNCT
faba-218	325	17	and	and	CCONJ
faba-218	325	18	a.	a.	NOUN
faba-218	325	19	benramdane	benramdane	NOUN
faba-218	325	20	.	.	PUNCT
faba-218	326	1	2024	2024	NUM
faba-218	326	2	.	.	PUNCT
faba-218	327	1	the	the	DET
faba-218	327	2	contribution	contribution	NOUN
faba-218	327	3	of	of	ADP
faba-218	327	4	the	the	DET
faba-218	327	5	international	international	ADJ
faba-218	327	6	public	public	ADJ
faba-218	327	7	sector	sector	NOUN
faba-218	327	8	accounting	accounting	NOUN
faba-218	327	9	standards	standard	NOUN
faba-218	327	10	ipsas	ipsa	NOUN
faba-218	327	11	in	in	ADP
faba-218	327	12	developing	develop	VERB
faba-218	327	13	the	the	DET
faba-218	327	14	public	public	ADJ
faba-218	327	15	accounting	accounting	NOUN
faba-218	327	16	system	system	NOUN
faba-218	327	17	in	in	ADP
faba-218	327	18	algeria	algeria	PROPN
faba-218	327	19	:	:	PUNCT
faba-218	327	20	a	a	DET
faba-218	327	21	field	field	NOUN
faba-218	327	22	study	study	NOUN
faba-218	327	23	of	of	ADP
faba-218	327	24	a	a	DET
faba-218	327	25	sample	sample	NOUN
faba-218	327	26	of	of	ADP
faba-218	327	27	academics	academic	NOUN
faba-218	327	28	and	and	CCONJ
faba-218	327	29	professionals	professional	NOUN
faba-218	327	30	.	.	PUNCT
faba-218	328	1	review	review	NOUN
faba-218	328	2	mecas	meca	NOUN
faba-218	328	3	,	,	PUNCT
faba-218	328	4	2024	2024	NUM
faba-218	328	5	.	.	PUNCT
faba-218	329	1	brusca	brusca	NOUN
faba-218	329	2	,	,	PUNCT
faba-218	329	3	i.	i.	NOUN
faba-218	329	4	,	,	PUNCT
faba-218	329	5	m.	m.	NOUN
faba-218	329	6	gómezvillegas	gómezvillegas	PROPN
faba-218	329	7	,	,	PUNCT
faba-218	329	8	and	and	CCONJ
faba-218	329	9	v.	v.	ADP
faba-218	329	10	montesinos	montesino	NOUN
faba-218	329	11	.	.	PUNCT
faba-218	330	1	2016	2016	NUM
faba-218	330	2	.	.	PUNCT
faba-218	331	1	public	public	ADJ
faba-218	331	2	financial	financial	ADJ
faba-218	331	3	management	management	NOUN
faba-218	331	4	reforms	reform	NOUN
faba-218	331	5	:	:	PUNCT
faba-218	331	6	the	the	DET
faba-218	331	7	role	role	NOUN
faba-218	331	8	of	of	ADP
faba-218	331	9	ipsas	ipsa	NOUN
faba-218	331	10	in	in	ADP
faba-218	331	11	latin	latin	PROPN
faba-218	331	12	-	-	PUNCT
faba-218	331	13	america	america	PROPN
faba-218	331	14	.	.	PUNCT
faba-218	332	1	public	public	ADJ
faba-218	332	2	administration	administration	NOUN
faba-218	332	3	and	and	CCONJ
faba-218	332	4	development	development	NOUN
faba-218	332	5	,	,	PUNCT
faba-218	332	6	36(1	36(1	NUM
faba-218	332	7	):	):	PUNCT
faba-218	332	8	51‑64	51‑64	PROPN
faba-218	332	9	.	.	PUNCT
faba-218	333	1	https://doi.org/10.1002/pad.1747	https://doi.org/10.1002/pad.1747	PROPN
faba-218	333	2	.	.	PROPN
faba-218	333	3	brusca	brusca	PROPN
faba-218	333	4	,	,	PUNCT
faba-218	333	5	i.	i.	PROPN
faba-218	333	6	,	,	PUNCT
faba-218	333	7	v.	v.	ADP
faba-218	333	8	montesinos	montesino	NOUN
faba-218	333	9	,	,	PUNCT
faba-218	333	10	and	and	CCONJ
faba-218	333	11	d.	d.	PROPN
faba-218	333	12	s.	s.	PROPN
faba-218	333	13	l.	l.	PROPN
faba-218	333	14	chow	chow	PROPN
faba-218	333	15	.	.	PUNCT
faba-218	334	1	2013	2013	NUM
faba-218	334	2	.	.	PUNCT
faba-218	335	1	legitimating	legitimate	VERB
faba-218	335	2	international	international	ADJ
faba-218	335	3	public	public	ADJ
faba-218	335	4	sector	sector	NOUN
faba-218	335	5	accounting	accounting	NOUN
faba-218	335	6	standards	standard	NOUN
faba-218	335	7	(	(	PUNCT
faba-218	335	8	ipsas	ipsa	NOUN
faba-218	335	9	):	):	PUNCT
faba-218	335	10	the	the	DET
faba-218	335	11	case	case	NOUN
faba-218	335	12	of	of	ADP
faba-218	335	13	spain	spain	PROPN
faba-218	335	14	.	.	PUNCT
faba-218	336	1	public	public	ADJ
faba-218	336	2	money	money	NOUN
faba-218	336	3	&	&	CCONJ
faba-218	336	4	management	management	PROPN
faba-218	336	5	,	,	PUNCT
faba-218	336	6	33(6	33(6	NUM
faba-218	336	7	):	):	PUNCT
faba-218	336	8	437‑44	437‑44	X
faba-218	336	9	.	.	PUNCT
faba-218	337	1	https://doi.org/10.1080/09540962.2013.836006	https://doi.org/10.1080/09540962.2013.836006	AUX
faba-218	337	2	.	.	PUNCT
faba-218	337	3	byrne	byrne	PROPN
faba-218	337	4	,	,	PUNCT
faba-218	337	5	b.	b.	PROPN
faba-218	337	6	m.	m.	PROPN
faba-218	337	7	2016	2016	NUM
faba-218	337	8	.	.	PUNCT
faba-218	338	1	structural	structural	ADJ
faba-218	338	2	equation	equation	NOUN
faba-218	338	3	modeling	modeling	NOUN
faba-218	338	4	with	with	ADP
faba-218	338	5	amos	amos	PROPN
faba-218	338	6	:	:	PUNCT
faba-218	338	7	basic	basic	ADJ
faba-218	338	8	concepts	concept	NOUN
faba-218	338	9	,	,	PUNCT
faba-218	338	10	applications	application	NOUN
faba-218	338	11	,	,	PUNCT
faba-218	338	12	and	and	CCONJ
faba-218	338	13	programming	programming	NOUN
faba-218	338	14	.	.	PUNCT
faba-218	339	1	3ed	3ed	PROPN
faba-218	339	2	éd	éd	PROPN
faba-218	339	3	.	.	PROPN
faba-218	339	4	routledge	routledge	PROPN
faba-218	339	5	,	,	PUNCT
faba-218	339	6	taylor	taylor	PROPN
faba-218	339	7	&	&	CCONJ
faba-218	339	8	francis	francis	PROPN
faba-218	339	9	group	group	PROPN
faba-218	339	10	.	.	PUNCT
faba-218	340	1	https://doi.org/10.4324/9781410600219	https://doi.org/10.4324/9781410600219	PROPN
faba-218	340	2	.	.	PUNCT
faba-218	341	1	chan	chan	PROPN
faba-218	341	2	,	,	PUNCT
faba-218	341	3	j.	j.	PROPN
faba-218	341	4	l.	l.	PROPN
faba-218	341	5	2006	2006	NUM
faba-218	341	6	.	.	PUNCT
faba-218	342	1	ipsas	ipsa	NOUN
faba-218	342	2	and	and	CCONJ
faba-218	342	3	government	government	NOUN
faba-218	342	4	accounting	accounting	NOUN
faba-218	342	5	reform	reform	NOUN
faba-218	342	6	in	in	ADP
faba-218	342	7	developing	develop	VERB
faba-218	342	8	countries	country	NOUN
faba-218	342	9	.	.	PUNCT
faba-218	343	1	in	in	ADP
faba-218	343	2	accounting	accounting	NOUN
faba-218	343	3	reform	reform	NOUN
faba-218	343	4	in	in	ADP
faba-218	343	5	the	the	DET
faba-218	343	6	public	public	ADJ
faba-218	343	7	sector	sector	NOUN
faba-218	343	8	:	:	PUNCT
faba-218	343	9	mimicry	mimicry	ADJ
faba-218	343	10	,	,	PUNCT
faba-218	343	11	fad	fad	NOUN
faba-218	343	12	or	or	CCONJ
faba-218	343	13	necessity	necessity	NOUN
faba-218	343	14	,	,	PUNCT
faba-218	343	15	31‑42	31‑42	NUM
faba-218	343	16	.	.	PUNCT
faba-218	343	17	cheurfa	cheurfa	NOUN
faba-218	343	18	,	,	PUNCT
faba-218	343	19	n.	n.	PROPN
faba-218	343	20	2022	2022	NUM
faba-218	343	21	.	.	PUNCT
faba-218	344	1	la	la	PROPN
faba-218	344	2	réforme	réforme	PROPN
faba-218	344	3	de	de	X
faba-218	344	4	la	la	X
faba-218	344	5	comptabilité	comptabilité	PROPN
faba-218	344	6	publique	publique	PROPN
faba-218	344	7	algérienne	algérienne	PROPN
faba-218	344	8	:	:	PUNCT
faba-218	344	9	épiphénomène	épiphénomène	ADJ
faba-218	344	10	technique	technique	NOUN
faba-218	344	11	ou	ou	NOUN
faba-218	344	12	métamorphose	métamorphose	ADJ
faba-218	344	13	paradigmatique	paradigmatique	NOUN
faba-218	344	14	?	?	PUNCT
faba-218	344	15	.	.	PUNCT
faba-218	345	1	les	le	NOUN
faba-218	345	2	cahiers	cahier	NOUN
faba-218	345	3	du	du	PROPN
faba-218	345	4	cread	cread	ADV
faba-218	345	5	,	,	PUNCT
faba-218	345	6	38(3	38(3	NUM
faba-218	345	7	):	):	PUNCT
faba-218	345	8	321‑56	321‑56	NUM
faba-218	345	9	.	.	PUNCT
faba-218	346	1	https://doi.org/https://dx.doi.org/10.4314/cread.v38i3.12	https://doi.org/https://dx.doi.org/10.4314/cread.v38i3.12	PROPN
faba-218	346	2	.	.	PUNCT
faba-218	346	3	chin	chin	PROPN
faba-218	346	4	,	,	PUNCT
faba-218	346	5	w.	w.	PROPN
faba-218	346	6	w.	w.	PROPN
faba-218	346	7	1998	1998	NUM
faba-218	346	8	.	.	PUNCT
faba-218	347	1	the	the	DET
faba-218	347	2	partial	partial	ADJ
faba-218	347	3	least	least	ADJ
faba-218	347	4	squares	square	NOUN
faba-218	347	5	approach	approach	VERB
faba-218	347	6	to	to	ADP
faba-218	347	7	structural	structural	ADJ
faba-218	347	8	equation	equation	NOUN
faba-218	347	9	modeling	modeling	NOUN
faba-218	347	10	.	.	PUNCT
faba-218	348	1	modern	modern	ADJ
faba-218	348	2	methods	method	NOUN
faba-218	348	3	for	for	ADP
faba-218	348	4	business	business	NOUN
faba-218	348	5	research	research	NOUN
faba-218	348	6	,	,	PUNCT
faba-218	348	7	295(2	295(2	NUM
faba-218	348	8	):	):	PUNCT
faba-218	348	9	295‑336	295‑336	PROPN
faba-218	348	10	.	.	PUNCT
faba-218	348	11	christiaens	christiaens	PROPN
faba-218	348	12	,	,	PUNCT
faba-218	348	13	j.	j.	PROPN
faba-218	348	14	,	,	PUNCT
faba-218	348	15	b.	b.	PROPN
faba-218	348	16	reyniers	reyniers	PROPN
faba-218	348	17	,	,	PUNCT
faba-218	348	18	and	and	CCONJ
faba-218	348	19	c.	c.	PROPN
faba-218	348	20	rollé	rollé	PROPN
faba-218	348	21	.	.	PUNCT
faba-218	349	1	2010	2010	NUM
faba-218	349	2	.	.	PUNCT
faba-218	350	1	impact	impact	NOUN
faba-218	350	2	of	of	ADP
faba-218	350	3	ipsas	ipsa	NOUN
faba-218	350	4	on	on	ADP
faba-218	350	5	reforming	reform	VERB
faba-218	350	6	governmental	governmental	ADJ
faba-218	350	7	financial	financial	ADJ
faba-218	350	8	information	information	NOUN
faba-218	350	9	systems	system	NOUN
faba-218	350	10	:	:	PUNCT
faba-218	350	11	a	a	DET
faba-218	350	12	comparative	comparative	ADJ
faba-218	350	13	study	study	NOUN
faba-218	350	14	.	.	PUNCT
faba-218	351	1	international	international	ADJ
faba-218	351	2	review	review	NOUN
faba-218	351	3	of	of	ADP
faba-218	351	4	administrative	administrative	ADJ
faba-218	351	5	sciences	science	NOUN
faba-218	351	6	,	,	PUNCT
faba-218	351	7	76(3	76(3	PROPN
faba-218	351	8	):	):	PUNCT
faba-218	351	9	537‑54	537‑54	NUM
faba-218	351	10	.	.	PUNCT
faba-218	351	11	https://doi.org/10.1177/0020852310372449	https://doi.org/10.1177/0020852310372449	PROPN
faba-218	351	12	.	.	PUNCT
faba-218	352	1	christiaens	christiaens	PROPN
faba-218	352	2	,	,	PUNCT
faba-218	352	3	j.	j.	PROPN
faba-218	352	4	,	,	PUNCT
faba-218	352	5	c.	c.	PROPN
faba-218	352	6	vanhee	vanhee	PROPN
faba-218	352	7	,	,	PUNCT
faba-218	352	8	f.	f.	PROPN
faba-218	352	9	manes	manes	PROPN
faba-218	352	10	-	-	PUNCT
faba-218	352	11	rossi	rossi	ADJ
faba-218	352	12	,	,	PUNCT
faba-218	352	13	n.	n.	NOUN
faba-218	352	14	aversano	aversano	PROPN
faba-218	352	15	,	,	PUNCT
faba-218	352	16	and	and	CCONJ
faba-218	352	17	p.	p.	NOUN
faba-218	352	18	van	van	PROPN
faba-218	352	19	cauwenberge	cauwenberge	NOUN
faba-218	352	20	.	.	PUNCT
faba-218	353	1	2015	2015	NUM
faba-218	353	2	.	.	PUNCT
faba-218	354	1	the	the	DET
faba-218	354	2	effect	effect	NOUN
faba-218	354	3	of	of	ADP
faba-218	354	4	ipsas	ipsa	NOUN
faba-218	354	5	on	on	ADP
faba-218	354	6	reforming	reform	VERB
faba-218	354	7	governmental	governmental	ADJ
faba-218	354	8	financial	financial	ADJ
faba-218	354	9	reporting	reporting	NOUN
faba-218	354	10	:	:	PUNCT
faba-218	354	11	an	an	DET
faba-218	354	12	international	international	ADJ
faba-218	354	13	comparison	comparison	NOUN
faba-218	354	14	.	.	PUNCT
faba-218	355	1	international	international	ADJ
faba-218	355	2	review	review	NOUN
faba-218	355	3	of	of	ADP
faba-218	355	4	administrative	administrative	ADJ
faba-218	355	5	sciences	science	NOUN
faba-218	355	6	,	,	PUNCT
faba-218	355	7	81(1	81(1	NUM
faba-218	355	8	):	):	PUNCT
faba-218	355	9	158‑77	158‑77	NUM
faba-218	355	10	.	.	PUNCT
faba-218	356	1	https://doi.org/10.1007/s11115-022-00625-w	https://doi.org/10.1007/s11115-022-00625-w	NOUN
faba-218	356	2	.	.	PUNCT
faba-218	356	3	collier	collier	PROPN
faba-218	356	4	,	,	PUNCT
faba-218	356	5	j.	j.	PROPN
faba-218	356	6	e.	e.	PROPN
faba-218	356	7	2020	2020	PROPN
faba-218	356	8	.	.	PUNCT
faba-218	357	1	applied	apply	VERB
faba-218	357	2	structural	structural	ADJ
faba-218	357	3	equation	equation	NOUN
faba-218	357	4	modeling	modeling	NOUN
faba-218	357	5	using	use	VERB
faba-218	357	6	amos	amos	PROPN
faba-218	357	7	:	:	PUNCT
faba-218	357	8	basic	basic	ADJ
faba-218	357	9	to	to	ADP
faba-218	357	10	advanced	advanced	ADJ
faba-218	357	11	techniques	technique	NOUN
faba-218	357	12	.	.	PUNCT
faba-218	358	1	routledge	routledge	PROPN
faba-218	358	2	.	.	PUNCT
faba-218	359	1	https://doi.org/10.4324/9781003018414	https://doi.org/10.4324/9781003018414	PROPN
faba-218	359	2	.	.	PUNCT
faba-218	360	1	correa	correa	PROPN
faba-218	360	2	silva	silva	PROPN
faba-218	360	3	,	,	PUNCT
faba-218	360	4	m.	m.	NOUN
faba-218	360	5	a.	a.	PROPN
faba-218	360	6	,	,	PUNCT
faba-218	360	7	a.	a.	PROPN
faba-218	360	8	c.	c.	PROPN
faba-218	360	9	da	da	PROPN
faba-218	360	10	silva	silva	PROPN
faba-218	360	11	junior	junior	PROPN
faba-218	360	12	,	,	PUNCT
faba-218	360	13	m.	m.	NOUN
faba-218	360	14	a.	a.	PROPN
faba-218	360	15	marques	marques	PROPN
faba-218	360	16	ferreira	ferreira	PROPN
faba-218	360	17	,	,	PUNCT
faba-218	360	18	and	and	CCONJ
faba-218	360	19	a.	a.	PROPN
faba-218	360	20	c.	c.	PROPN
faba-218	360	21	brunozi	brunozi	PROPN
faba-218	360	22	júnior	júnior	PROPN
faba-218	360	23	.	.	PUNCT
faba-218	361	1	2022	2022	NUM
faba-218	361	2	.	.	PUNCT
faba-218	362	1	conditioning	condition	VERB
faba-218	362	2	factors	factor	NOUN
faba-218	362	3	for	for	ADP
faba-218	362	4	the	the	DET
faba-218	362	5	adoption	adoption	NOUN
faba-218	362	6	of	of	ADP
faba-218	362	7	international	international	ADJ
faba-218	362	8	public	public	ADJ
faba-218	362	9	sector	sector	NOUN
faba-218	362	10	accounting	accounting	NOUN
faba-218	362	11	standards	standard	NOUN
faba-218	362	12	ipsas	ipsa	NOUN
faba-218	362	13	.	.	PUNCT
faba-218	363	1	journal	journal	NOUN
faba-218	363	2	of	of	ADP
faba-218	363	3	accounting	accounting	NOUN
faba-218	363	4	,	,	PUNCT
faba-218	363	5	management	management	NOUN
faba-218	363	6	and	and	CCONJ
faba-218	363	7	governance	governance	NOUN
faba-218	363	8	,	,	PUNCT
faba-218	363	9	25(1	25(1	NUM
faba-218	363	10	):	):	PUNCT
faba-218	363	11	103‑22	103‑22	NUM
faba-218	363	12	.	.	PUNCT
faba-218	364	1	daddi	daddi	NOUN
faba-218	364	2	-	-	PUNCT
faba-218	364	3	ddoun	ddoun	PROPN
faba-218	364	4	,	,	PUNCT
faba-218	364	5	n.	n.	NOUN
faba-218	364	6	,	,	PUNCT
faba-218	364	7	and	and	CCONJ
faba-218	364	8	m.	m.	NOUN
faba-218	364	9	oudai	oudai	PROPN
faba-218	364	10	.	.	PUNCT
faba-218	365	1	2013	2013	NUM
faba-218	365	2	.	.	PUNCT
faba-218	366	1	réforme	réforme	PROPN
faba-218	366	2	budgétaire	budgétaire	VERB
faba-218	366	3	en	en	X
faba-218	366	4	algérie	algérie	X
faba-218	366	5	:	:	PUNCT
faba-218	366	6	vers	vers	PROPN
faba-218	366	7	une	une	PROPN
faba-218	366	8	gouvernance	gouvernance	PROPN
faba-218	366	9	axée	axée	PROPN
faba-218	366	10	sur	sur	PROPN
faba-218	366	11	la	la	PROPN
faba-218	366	12	performance	performance	NOUN
faba-218	366	13	.	.	PUNCT
faba-218	367	1	revue	revue	NOUN
faba-218	367	2	:	:	PUNCT
faba-218	367	3	reformes	reforme	NOUN
faba-218	367	4	economiques	economique	VERB
faba-218	367	5	et	et	PROPN
faba-218	367	6	intégration	intégration	PROPN
faba-218	367	7	en	en	PROPN
faba-218	367	8	economie	economie	PROPN
faba-218	367	9	mondiale	mondiale	PROPN
faba-218	367	10	,	,	PUNCT
faba-218	367	11	no	no	DET
faba-218	367	12	14	14	NUM
faba-218	367	13	:	:	PUNCT
faba-218	368	1	201‑24	201‑24	NUM
faba-218	368	2	.	.	PUNCT
faba-218	368	3	diniz	diniz	PROPN
faba-218	368	4	,	,	PUNCT
faba-218	368	5	j.	j.	PROPN
faba-218	368	6	a.	a.	PROPN
faba-218	368	7	,	,	PUNCT
faba-218	368	8	s.	s.	PROPN
faba-218	368	9	f.	f.	PROPN
faba-218	368	10	s.	s.	PROPN
faba-218	368	11	da	da	PROPN
faba-218	368	12	silva	silva	PROPN
faba-218	368	13	,	,	PUNCT
faba-218	368	14	l.	l.	PROPN
faba-218	368	15	da	da	PROPN
faba-218	368	16	costa	costa	PROPN
faba-218	368	17	santos	santos	PROPN
faba-218	368	18	,	,	PUNCT
faba-218	368	19	and	and	CCONJ
faba-218	368	20	v.	v.	ADP
faba-218	368	21	g.	g.	PROPN
faba-218	368	22	martins	martin	NOUN
faba-218	368	23	.	.	PUNCT
faba-218	369	1	2015	2015	NUM
faba-218	369	2	.	.	PUNCT
faba-218	370	1	advantages	advantage	NOUN
faba-218	370	2	of	of	ADP
faba-218	370	3	the	the	DET
faba-218	370	4	implementation	implementation	NOUN
faba-218	370	5	of	of	ADP
faba-218	370	6	ipsas	ipsa	NOUN
faba-218	370	7	in	in	ADP
faba-218	370	8	brazilian	brazilian	ADJ
faba-218	370	9	public	public	ADJ
faba-218	370	10	accounting	accounting	NOUN
faba-218	370	11	:	:	PUNCT
faba-218	370	12	analysis	analysis	NOUN
faba-218	370	13	of	of	ADP
faba-218	370	14	the	the	DET
faba-218	370	15	perception	perception	NOUN
faba-218	370	16	of	of	ADP
faba-218	370	17	the	the	DET
faba-218	370	18	members	member	NOUN
faba-218	370	19	of	of	ADP
faba-218	370	20	gtcon	gtcon	PROPN
faba-218	370	21	.	.	PUNCT
faba-218	371	1	revista	revista	PROPN
faba-218	371	2	de	de	PROPN
faba-218	371	3	educação	educação	PROPN
faba-218	371	4	e	e	PROPN
faba-218	371	5	pesquisa	pesquisa	PROPN
faba-218	371	6	em	em	PRON
faba-218	371	7	contabilidade	contabilidade	VERB
faba-218	371	8	(	(	PUNCT
faba-218	371	9	repec	repec	NOUN
faba-218	371	10	)	)	PUNCT
faba-218	371	11	,	,	PUNCT
faba-218	371	12	9(3	9(3	NUM
faba-218	371	13	):	):	PUNCT
faba-218	371	14	265‑84	265‑84	X
faba-218	371	15	.	.	PUNCT
faba-218	372	1	https://doi.org/10.17524/repec.v9i3.1226	https://doi.org/10.17524/repec.v9i3.1226	NOUN
faba-218	372	2	.	.	PUNCT
faba-218	373	1	fahas	faha	NOUN
faba-218	373	2	,	,	PUNCT
faba-218	373	3	m.	m.	NOUN
faba-218	373	4	,	,	PUNCT
faba-218	373	5	f.	f.	PROPN
faba-218	373	6	ayachi	ayachi	PROPN
faba-218	373	7	,	,	PUNCT
faba-218	373	8	and	and	CCONJ
faba-218	373	9	n.	n.	PROPN
faba-218	373	10	belouti	belouti	PROPN
faba-218	373	11	.	.	PUNCT
faba-218	374	1	2022	2022	NUM
faba-218	374	2	.	.	PUNCT
faba-218	375	1	la	la	PRON
faba-218	375	2	normalisation	normalisation	NOUN
faba-218	375	3	de	de	X
faba-218	375	4	la	la	X
faba-218	375	5	comptabilité	comptabilité	NOUN
faba-218	375	6	de	de	X
faba-218	375	7	l’état	l’état	X
faba-218	375	8	en	en	X
faba-218	375	9	algérie	algérie	X
faba-218	375	10	“	"	PUNCT
faba-218	375	11	un	un	PROPN
faba-218	375	12	système	système	PROPN
faba-218	375	13	inspiré	inspiré	PROPN
faba-218	375	14	des	des	PROPN
faba-218	375	15	normes	norme	NOUN
faba-218	375	16	comptables	comptable	VERB
faba-218	375	17	internationales	internationale	NOUN
faba-218	375	18	du	du	PROPN
faba-218	375	19	secteur	secteur	PROPN
faba-218	375	20	public	public	PROPN
faba-218	375	21	-ipsas-	-ipsas-	PUNCT
faba-218	375	22	”	"	PUNCT
faba-218	375	23	.	.	PUNCT
faba-218	376	1	revue	revue	PROPN
faba-218	376	2	algérienne	algérienne	PROPN
faba-218	376	3	d’economie	d’economie	VERB
faba-218	376	4	et	et	PROPN
faba-218	376	5	gestion	gestion	PROPN
faba-218	376	6	,	,	PUNCT
faba-218	376	7	16(1	16(1	NUM
faba-218	376	8	):	):	PUNCT
faba-218	376	9	379‑94	379‑94	NUM
faba-218	376	10	.	.	PUNCT
faba-218	376	11	garson	garson	PROPN
faba-218	376	12	,	,	PUNCT
faba-218	376	13	g.	g.	PROPN
faba-218	376	14	d.	d.	PROPN
faba-218	376	15	2016	2016	NUM
faba-218	376	16	.	.	PUNCT
faba-218	377	1	partial	partial	ADJ
faba-218	377	2	least	least	ADJ
faba-218	377	3	squares	square	NOUN
faba-218	377	4	(	(	PUNCT
faba-218	377	5	pls	pls	NOUN
faba-218	377	6	-	-	PUNCT
faba-218	377	7	sem	sem	NOUN
faba-218	377	8	)	)	PUNCT
faba-218	377	9	.	.	PUNCT
faba-218	378	1	statistical	statistical	ADJ
faba-218	378	2	associates	associate	NOUN
faba-218	378	3	publishing	publishing	NOUN
faba-218	378	4	.	.	PUNCT
faba-218	379	1	https://doi.org/10.1201/b16017-6	https://doi.org/10.1201/b16017-6	PROPN
faba-218	379	2	.	.	PROPN
faba-218	379	3	gkouma	gkouma	PROPN
faba-218	379	4	,	,	PUNCT
faba-218	379	5	o.	o.	PROPN
faba-218	379	6	g.	g.	PROPN
faba-218	379	7	,	,	PUNCT
faba-218	379	8	and	and	CCONJ
faba-218	379	9	j.	j.	PROPN
faba-218	379	10	filos	filos	PROPN
faba-218	379	11	.	.	PROPN
faba-218	379	12	2022	2022	NUM
faba-218	379	13	.	.	PUNCT
faba-218	380	1	assessing	assess	VERB
faba-218	380	2	the	the	DET
faba-218	380	3	impact	impact	NOUN
faba-218	380	4	of	of	ADP
faba-218	380	5	ipsas	ipsa	NOUN
faba-218	380	6	on	on	ADP
faba-218	380	7	financial	financial	ADJ
faba-218	380	8	reporting	reporting	NOUN
faba-218	380	9	and	and	CCONJ
faba-218	380	10	public	public	ADJ
faba-218	380	11	management	management	NOUN
faba-218	380	12	in	in	ADP
faba-218	380	13	greece	greece	PROPN
faba-218	380	14	.	.	PUNCT
faba-218	381	1	spoudai	spoudai	PROPN
faba-218	381	2	journal	journal	PROPN
faba-218	381	3	of	of	ADP
faba-218	381	4	economics	economic	NOUN
faba-218	381	5	and	and	CCONJ
faba-218	381	6	business	business	NOUN
faba-218	381	7	,	,	PUNCT
faba-218	381	8	72(1/2	72(1/2	NUM
faba-218	381	9	):	):	PUNCT
faba-218	381	10	56‑79	56‑79	NUM
faba-218	381	11	.	.	PUNCT
faba-218	382	1	hair	hair	NOUN
faba-218	382	2	,	,	PUNCT
faba-218	382	3	j.	j.	PROPN
faba-218	382	4	f.	f.	PROPN
faba-218	382	5	jr	jr	PROPN
faba-218	382	6	.	.	PROPN
faba-218	382	7	,	,	PUNCT
faba-218	382	8	m.	m.	PROPN
faba-218	382	9	c.	c.	PROPN
faba-218	382	10	howard	howard	PROPN
faba-218	382	11	,	,	PUNCT
faba-218	382	12	and	and	CCONJ
faba-218	382	13	c.	c.	PROPN
faba-218	382	14	nitzl	nitzl	PROPN
faba-218	382	15	.	.	PUNCT
faba-218	383	1	2020	2020	NUM
faba-218	383	2	.	.	PUNCT
faba-218	384	1	assessing	assess	VERB
faba-218	384	2	measurement	measurement	NOUN
faba-218	384	3	model	model	NOUN
faba-218	384	4	quality	quality	NOUN
faba-218	384	5	in	in	ADP
faba-218	384	6	pls	pls	NOUN
faba-218	384	7	-	-	PUNCT
faba-218	384	8	sem	sem	NOUN
faba-218	384	9	using	use	VERB
faba-218	384	10	confirmatory	confirmatory	ADJ
faba-218	384	11	composite	composite	ADJ
faba-218	384	12	analysis	analysis	NOUN
faba-218	384	13	.	.	PUNCT
faba-218	385	1	journal	journal	PROPN
faba-218	385	2	of	of	ADP
faba-218	385	3	business	business	NOUN
faba-218	385	4	research	research	NOUN
faba-218	385	5	109	109	NUM
faba-218	385	6	(	(	PUNCT
faba-218	385	7	december	december	PROPN
faba-218	385	8	2019	2019	NUM
faba-218	385	9	):	):	PUNCT
faba-218	385	10	101‑10	101‑10	PROPN
faba-218	385	11	.	.	PUNCT
faba-218	386	1	https://doi.org/10.1016/j.jbusres.2019.11.069	https://doi.org/10.1016/j.jbusres.2019.11.069	NOUN
faba-218	386	2	.	.	PUNCT
faba-218	387	1	hair	hair	NOUN
faba-218	387	2	,	,	PUNCT
faba-218	387	3	j.	j.	PROPN
faba-218	387	4	f.	f.	PROPN
faba-218	387	5	jr	jr	PROPN
faba-218	387	6	.	.	PROPN
faba-218	387	7	,	,	PUNCT
faba-218	387	8	g.	g.	PROPN
faba-218	387	9	t.	t.	PROPN
faba-218	387	10	m.	m.	PROPN
faba-218	387	11	hult	hult	PROPN
faba-218	387	12	,	,	PUNCT
faba-218	387	13	c.	c.	PROPN
faba-218	387	14	m.	m.	PROPN
faba-218	387	15	ringle	ringle	PROPN
faba-218	387	16	,	,	PUNCT
faba-218	387	17	and	and	CCONJ
faba-218	387	18	m.	m.	NOUN
faba-218	387	19	sarstedt	sarstedt	NOUN
faba-218	387	20	.	.	PUNCT
faba-218	388	1	2017	2017	NUM
faba-218	388	2	.	.	PUNCT
faba-218	389	1	a	a	DET
faba-218	389	2	primer	primer	NOUN
faba-218	389	3	on	on	ADP
faba-218	389	4	partial	partial	ADJ
faba-218	389	5	least	least	ADJ
faba-218	389	6	squares	square	NOUN
faba-218	389	7	structural	structural	ADJ
faba-218	389	8	equation	equation	NOUN
faba-218	389	9	modeling	modeling	NOUN
faba-218	389	10	(	(	PUNCT
faba-218	389	11	pls	pls	INTJ
faba-218	389	12	-	-	PUNCT
faba-218	389	13	sem	sem	NOUN
faba-218	389	14	)	)	PUNCT
faba-218	389	15	.	.	PUNCT
faba-218	390	1	2	2	NUM
faba-218	390	2	éd	éd	NOUN
faba-218	390	3	.	.	PROPN
faba-218	390	4	sage	sage	NOUN
faba-218	390	5	publications	publication	NOUN
faba-218	390	6	.	.	PUNCT
faba-218	391	1	hair	hair	NOUN
faba-218	391	2	,	,	PUNCT
faba-218	391	3	j.	j.	PROPN
faba-218	391	4	f.	f.	PROPN
faba-218	391	5	jr	jr	PROPN
faba-218	391	6	.	.	PROPN
faba-218	391	7	,	,	PUNCT
faba-218	391	8	g.	g.	PROPN
faba-218	391	9	t.	t.	PROPN
faba-218	391	10	m.	m.	PROPN
faba-218	391	11	hult	hult	PROPN
faba-218	391	12	,	,	PUNCT
faba-218	391	13	c.	c.	PROPN
faba-218	391	14	m.	m.	PROPN
faba-218	391	15	ringle	ringle	PROPN
faba-218	391	16	,	,	PUNCT
faba-218	391	17	m.	m.	NOUN
faba-218	391	18	sarstedt	sarstedt	NOUN
faba-218	391	19	,	,	PUNCT
faba-218	391	20	n.	n.	PROPN
faba-218	391	21	p.	p.	PROPN
faba-218	391	22	danks	danks	PROPN
faba-218	391	23	,	,	PUNCT
faba-218	391	24	and	and	CCONJ
faba-218	391	25	s.	s.	PROPN
faba-218	391	26	ray	ray	PROPN
faba-218	391	27	.	.	PUNCT
faba-218	391	28	2021	2021	NUM
faba-218	391	29	.	.	PUNCT
faba-218	392	1	partial	partial	ADJ
faba-218	392	2	least	least	ADJ
faba-218	392	3	squares	square	VERB
faba-218	392	4	structural	structural	ADJ
faba-218	392	5	equation	equation	NOUN
faba-218	392	6	modeling	modeling	NOUN
faba-218	392	7	(	(	PUNCT
faba-218	392	8	pls	pls	INTJ
faba-218	392	9	-	-	PUNCT
faba-218	392	10	sem	sem	NOUN
faba-218	392	11	)	)	PUNCT
faba-218	392	12	using	use	VERB
faba-218	392	13	r.	r.	PROPN
faba-218	392	14	structural	structural	ADJ
faba-218	392	15	equation	equation	NOUN
faba-218	392	16	modeling	modeling	NOUN
faba-218	392	17	:	:	PUNCT
faba-218	392	18	a	a	DET
faba-218	392	19	multidisciplinary	multidisciplinary	ADJ
faba-218	392	20	journal	journal	NOUN
faba-218	392	21	.	.	PUNCT
faba-218	393	1	widad	widad	PROPN
faba-218	393	2	benzine	benzine	NOUN
faba-218	393	3	/	/	SYM
faba-218	393	4	finance	finance	NOUN
faba-218	393	5	,	,	PUNCT
faba-218	393	6	accounting	accounting	NOUN
faba-218	393	7	and	and	CCONJ
faba-218	393	8	business	business	NOUN
faba-218	393	9	analysis	analysis	NOUN
faba-218	393	10	,	,	PUNCT
faba-218	393	11	volume	volume	NOUN
faba-218	393	12	6	6	NUM
faba-218	393	13	,	,	PUNCT
faba-218	393	14	issue	issue	NOUN
faba-218	393	15	2	2	NUM
faba-218	393	16	,	,	PUNCT
faba-218	393	17	2024	2024	NUM
faba-218	393	18	132	132	NUM
faba-218	393	19	springer	springer	NOUN
faba-218	393	20	.	.	PUNCT
faba-218	394	1	https://doi.org/10.1080/10705511.2022.2108813	https://doi.org/10.1080/10705511.2022.2108813	PROPN
faba-218	394	2	.	.	PUNCT
faba-218	394	3	haji	haji	PROPN
faba-218	394	4	din	din	PROPN
faba-218	394	5	,	,	PUNCT
faba-218	394	6	b.	b.	PROPN
faba-218	394	7	,	,	PUNCT
faba-218	394	8	and	and	CCONJ
faba-218	394	9	e.	e.	PROPN
faba-218	394	10	o.	o.	PROPN
faba-218	394	11	el	el	PROPN
faba-218	394	12	haron	haron	PROPN
faba-218	394	13	.	.	PUNCT
faba-218	395	1	2023	2023	NUM
faba-218	395	2	.	.	PUNCT
faba-218	396	1	factors	factor	NOUN
faba-218	396	2	influencing	influence	VERB
faba-218	396	3	adoption	adoption	NOUN
faba-218	396	4	of	of	ADP
faba-218	396	5	accrual	accrual	ADJ
faba-218	396	6	basis	basis	NOUN
faba-218	396	7	international	international	ADJ
faba-218	396	8	public	public	ADJ
faba-218	396	9	sector	sector	NOUN
faba-218	396	10	accounting	accounting	NOUN
faba-218	396	11	standards	standard	NOUN
faba-218	396	12	.	.	PUNCT
faba-218	397	1	international	international	ADJ
faba-218	397	2	journal	journal	PROPN
faba-218	397	3	of	of	ADP
faba-218	397	4	accounting	accounting	NOUN
faba-218	397	5	and	and	CCONJ
faba-218	397	6	management	management	NOUN
faba-218	397	7	sciences	science	NOUN
faba-218	397	8	,	,	PUNCT
faba-218	397	9	2(1	2(1	NUM
faba-218	397	10	):	):	PUNCT
faba-218	397	11	67‑88	67‑88	NUM
faba-218	397	12	.	.	PUNCT
faba-218	398	1	https://doi.org/10.56830/ijnz1133	https://doi.org/10.56830/ijnz1133	NOUN
faba-218	398	2	.	.	PUNCT
faba-218	399	1	henseler	henseler	PROPN
faba-218	399	2	,	,	PUNCT
faba-218	399	3	j.	j.	PROPN
faba-218	399	4	,	,	PUNCT
faba-218	399	5	c.	c.	PROPN
faba-218	399	6	m.	m.	PROPN
faba-218	399	7	ringle	ringle	PROPN
faba-218	399	8	,	,	PUNCT
faba-218	399	9	and	and	CCONJ
faba-218	399	10	m.	m.	NOUN
faba-218	399	11	sarstedt	sarstedt	NOUN
faba-218	399	12	.	.	PUNCT
faba-218	400	1	2015	2015	NUM
faba-218	400	2	.	.	PUNCT
faba-218	401	1	a	a	DET
faba-218	401	2	new	new	ADJ
faba-218	401	3	criterion	criterion	NOUN
faba-218	401	4	for	for	ADP
faba-218	401	5	assessing	assess	VERB
faba-218	401	6	discriminant	discriminant	ADJ
faba-218	401	7	validity	validity	NOUN
faba-218	401	8	in	in	ADP
faba-218	401	9	variance	variance	NOUN
faba-218	401	10	-	-	PUNCT
faba-218	401	11	based	base	VERB
faba-218	401	12	structural	structural	ADJ
faba-218	401	13	equation	equation	NOUN
faba-218	401	14	modeling	modeling	NOUN
faba-218	401	15	.	.	PUNCT
faba-218	402	1	journal	journal	NOUN
faba-218	402	2	of	of	ADP
faba-218	402	3	the	the	DET
faba-218	402	4	academy	academy	NOUN
faba-218	402	5	of	of	ADP
faba-218	402	6	marketing	marketing	NOUN
faba-218	402	7	science	science	NOUN
faba-218	402	8	,	,	PUNCT
faba-218	402	9	43(1	43(1	NUM
faba-218	402	10	):	):	PUNCT
faba-218	402	11	115‑35	115‑35	PROPN
faba-218	402	12	.	.	PUNCT
faba-218	402	13	https://doi.org/10.1007/s11747-014-0403-8	https://doi.org/10.1007/s11747-014-0403-8	PROPN
faba-218	402	14	.	.	PUNCT
faba-218	403	1	ipsasb	ipsasb	PROPN
faba-218	403	2	.	.	PUNCT
faba-218	403	3	2014	2014	NUM
faba-218	403	4	.	.	PUNCT
faba-218	404	1	ipsasb	ipsasb	PROPN
faba-218	404	2	strategy	strategy	NOUN
faba-218	404	3	consultation	consultation	NOUN
faba-218	404	4	.	.	PUNCT
faba-218	405	1	ifac	ifac	NOUN
faba-218	405	2	.	.	PUNCT
faba-218	406	1	https://www.aasb.gov.au/admin/file/content102/c3/m138_7.4_ipsasb_strategy_consultation_2	https://www.aasb.gov.au/admin/file/content102/c3/m138_7.4_ipsasb_strategy_consultation_2	NOUN
faba-218	406	2	015_2019_0.pdf	015_2019_0.pdf	PROPN
faba-218	406	3	.	.	PUNCT
faba-218	407	1	ipsasb	ipsasb	PROPN
faba-218	407	2	.	.	PROPN
faba-218	407	3	2017	2017	NUM
faba-218	407	4	.	.	PUNCT
faba-218	408	1	financial	financial	ADJ
faba-218	408	2	reporting	reporting	NOUN
faba-218	408	3	under	under	ADP
faba-218	408	4	the	the	DET
faba-218	408	5	cash	cash	NOUN
faba-218	408	6	basis	basis	NOUN
faba-218	408	7	of	of	ADP
faba-218	408	8	accounting	accounting	NOUN
faba-218	408	9	.	.	PUNCT
faba-218	409	1	ifac	ifac	NOUN
faba-218	409	2	.	.	PUNCT
faba-218	410	1	https://www.ifac.org/_flysystem/azure-private/publications/files/cash-basis-ipsas-2017.pdf	https://www.ifac.org/_flysystem/azure-private/publications/files/cash-basis-ipsas-2017.pdf	PROPN
faba-218	410	2	.	.	PUNCT
faba-218	410	3	ipsasb	ipsasb	PROPN
faba-218	410	4	.	.	PUNCT
faba-218	410	5	2022	2022	NUM
faba-218	410	6	.	.	PUNCT
faba-218	411	1	handbook	handbook	NOUN
faba-218	411	2	of	of	ADP
faba-218	411	3	international	international	ADJ
faba-218	411	4	public	public	ADJ
faba-218	411	5	sector	sector	NOUN
faba-218	411	6	accounting	accounting	NOUN
faba-218	411	7	pronouncements	pronouncement	NOUN
faba-218	411	8	.	.	PUNCT
faba-218	412	1	vol	vol	NOUN
faba-218	412	2	.	.	NOUN
faba-218	413	1	1	1	NUM
faba-218	413	2	.	.	X
faba-218	413	3	ifac	ifac	NOUN
faba-218	413	4	.	.	PUNCT
faba-218	414	1	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accountingpronouncements	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accountingpronouncement	NOUN
faba-218	414	2	.	.	PUNCT
faba-218	415	1	ipsasb	ipsasb	PROPN
faba-218	415	2	.	.	PUNCT
faba-218	416	1	2023	2023	NUM
faba-218	416	2	.	.	PUNCT
faba-218	417	1	the	the	DET
faba-218	417	2	conceptual	conceptual	ADJ
faba-218	417	3	framework	framework	NOUN
faba-218	417	4	for	for	ADP
faba-218	417	5	general	general	ADJ
faba-218	417	6	purpose	purpose	NOUN
faba-218	417	7	financial	financial	ADJ
faba-218	417	8	reporting	reporting	NOUN
faba-218	417	9	by	by	ADP
faba-218	417	10	public	public	ADJ
faba-218	417	11	sector	sector	NOUN
faba-218	417	12	entities	entity	NOUN
faba-218	417	13	contents	content	NOUN
faba-218	417	14	.	.	PUNCT
faba-218	418	1	ifac	ifac	NOUN
faba-218	418	2	.	.	PUNCT
faba-218	419	1	https://ifacweb.blob.core.windows.net/publicfiles/2023-12/ipsasb-public-sectorconceptual-framework_2023	https://ifacweb.blob.core.windows.net/publicfiles/2023-12/ipsasb-public-sectorconceptual-framework_2023	PROPN
faba-218	419	2	updated	update	VERB
faba-218	419	3	12-19-23_secure.pdf	12-19-23_secure.pdf	NUM
faba-218	419	4	.	.	PUNCT
faba-218	420	1	janadari	janadari	PROPN
faba-218	420	2	,	,	PUNCT
faba-218	420	3	m.	m.	NOUN
faba-218	420	4	,	,	PUNCT
faba-218	420	5	s.	s.	PROPN
faba-218	420	6	ramalu	ramalu	PROPN
faba-218	420	7	,	,	PUNCT
faba-218	420	8	and	and	CCONJ
faba-218	420	9	c.	c.	PROPN
faba-218	420	10	c.	c.	PROPN
faba-218	420	11	wei	wei	PROPN
faba-218	420	12	.	.	PROPN
faba-218	420	13	2016	2016	NUM
faba-218	420	14	.	.	PUNCT
faba-218	421	1	evaluation	evaluation	NOUN
faba-218	421	2	of	of	ADP
faba-218	421	3	measurment	measurment	NOUN
faba-218	421	4	and	and	CCONJ
faba-218	421	5	structural	structural	ADJ
faba-218	421	6	model	model	NOUN
faba-218	421	7	of	of	ADP
faba-218	421	8	the	the	DET
faba-218	421	9	reflective	reflective	ADJ
faba-218	421	10	model	model	NOUN
faba-218	421	11	constructs	construct	NOUN
faba-218	421	12	in	in	ADP
faba-218	421	13	pls	pls	NOUN
faba-218	421	14	-	-	PUNCT
faba-218	421	15	sem	sem	NOUN
faba-218	421	16	.	.	PUNCT
faba-218	422	1	in	in	ADP
faba-218	422	2	proceedings	proceeding	NOUN
faba-218	422	3	of	of	ADP
faba-218	422	4	the	the	DET
faba-218	422	5	6th	6th	ADJ
faba-218	422	6	international	international	ADJ
faba-218	422	7	symposium—2016	symposium—2016	PROPN
faba-218	422	8	south	south	PROPN
faba-218	422	9	eastern	eastern	PROPN
faba-218	422	10	university	university	PROPN
faba-218	422	11	of	of	ADP
faba-218	422	12	sri	sri	PROPN
faba-218	422	13	lanka	lanka	PROPN
faba-218	422	14	(	(	PUNCT
faba-218	422	15	seusl	seusl	PROPN
faba-218	422	16	)	)	PUNCT
faba-218	422	17	,	,	PUNCT
faba-218	422	18	187‑94	187‑94	NUM
faba-218	422	19	.	.	PUNCT
faba-218	422	20	jones	jones	PROPN
faba-218	422	21	,	,	PUNCT
faba-218	422	22	r.	r.	PROPN
faba-218	422	23	,	,	PUNCT
faba-218	422	24	and	and	CCONJ
faba-218	422	25	m.	m.	NOUN
faba-218	422	26	pendlebury	pendlebury	NOUN
faba-218	422	27	.	.	PUNCT
faba-218	423	1	2010	2010	NUM
faba-218	423	2	.	.	PUNCT
faba-218	424	1	public	public	ADJ
faba-218	424	2	sector	sector	NOUN
faba-218	424	3	accounting	accounting	NOUN
faba-218	424	4	.	.	PUNCT
faba-218	425	1	6e	6e	NUM
faba-218	425	2	éd	éd	PROPN
faba-218	425	3	.	.	PROPN
faba-218	425	4	pearson	pearson	PROPN
faba-218	425	5	education	education	PROPN
faba-218	425	6	limited	limit	VERB
faba-218	425	7	.	.	PUNCT
faba-218	426	1	khechaimia	khechaimia	PROPN
faba-218	426	2	,	,	PUNCT
faba-218	426	3	k.	k.	PROPN
faba-218	426	4	2022	2022	NUM
faba-218	426	5	.	.	PUNCT
faba-218	427	1	modernisation	modernisation	NOUN
faba-218	427	2	de	de	X
faba-218	427	3	la	la	X
faba-218	427	4	gestion	gestion	X
faba-218	427	5	des	des	X
faba-218	427	6	finances	finances	PROPN
faba-218	427	7	publiques	publiques	PROPN
faba-218	427	8	en	en	X
faba-218	427	9	algérie	algérie	PROPN
faba-218	427	10	modernization	modernization	NOUN
faba-218	427	11	of	of	ADP
faba-218	427	12	public	public	ADJ
faba-218	427	13	finance	finance	NOUN
faba-218	427	14	management	management	NOUN
faba-218	427	15	in	in	ADP
faba-218	427	16	algeria	algeria	PROPN
faba-218	427	17	.	.	PUNCT
faba-218	428	1	revue	revue	PROPN
faba-218	428	2	algérienne	algérienne	PROPN
faba-218	428	3	de	de	X
faba-218	428	4	finances	finance	NOUN
faba-218	428	5	publiques	publique	NOUN
faba-218	428	6	,	,	PUNCT
faba-218	428	7	12(01	12(01	NUM
faba-218	428	8	):	):	PUNCT
faba-218	428	9	30‑48	30‑48	NUM
faba-218	428	10	.	.	PUNCT
faba-218	429	1	kicová	kicová	PROPN
faba-218	429	2	,	,	PUNCT
faba-218	429	3	m.	m.	NOUN
faba-218	429	4	2017	2017	NUM
faba-218	429	5	.	.	PUNCT
faba-218	430	1	financial	financial	ADJ
faba-218	430	2	reporting	reporting	NOUN
faba-218	430	3	for	for	ADP
faba-218	430	4	public	public	ADJ
faba-218	430	5	sector	sector	NOUN
faba-218	430	6	entities	entity	NOUN
faba-218	430	7	by	by	ADP
faba-218	430	8	conceptual	conceptual	ADJ
faba-218	430	9	framework	framework	NOUN
faba-218	430	10	.	.	PUNCT
faba-218	431	1	in	in	ADP
faba-218	431	2	new	new	ADJ
faba-218	431	3	trends	trend	NOUN
faba-218	431	4	in	in	ADP
faba-218	431	5	process	process	NOUN
faba-218	431	6	control	control	NOUN
faba-218	431	7	and	and	CCONJ
faba-218	431	8	production	production	NOUN
faba-218	431	9	management	management	NOUN
faba-218	431	10	,	,	PUNCT
faba-218	431	11	247‑52	247‑52	NUM
faba-218	431	12	.	.	PUNCT
faba-218	431	13	poland	poland	PROPN
faba-218	431	14	:	:	PUNCT
faba-218	431	15	crc	crc	NOUN
faba-218	431	16	press	press	PROPN
faba-218	431	17	.	.	PUNCT
faba-218	432	1	https://doi.org/10.1201/9781315163963	https://doi.org/10.1201/9781315163963	X
faba-218	432	2	.	.	PUNCT
faba-218	433	1	kissi	kissi	PROPN
faba-218	433	2	,	,	PUNCT
faba-218	433	3	f.	f.	PROPN
faba-218	433	4	2012	2012	NUM
faba-218	433	5	.	.	PUNCT
faba-218	434	1	projet	projet	PROPN
faba-218	434	2	de	de	AUX
faba-218	434	3	modernisation	modernisation	PROPN
faba-218	434	4	du	du	PROPN
faba-218	434	5	système	système	PROPN
faba-218	434	6	budgétaire	budgétaire	VERB
faba-218	434	7	en	en	X
faba-218	434	8	algérie	algérie	X
faba-218	434	9	.	.	PUNCT
faba-218	435	1	al	al	PROPN
faba-218	435	2	-	-	PUNCT
faba-218	435	3	ijtihed	ijtihe	VERB
faba-218	435	4	revue	revue	NOUN
faba-218	435	5	des	des	PROPN
faba-218	435	6	études	études	PROPN
faba-218	435	7	juridiques	juridiques	PROPN
faba-218	435	8	&	&	CCONJ
faba-218	435	9	économiques	économiques	PROPN
faba-218	435	10	c.u.tam	c.u.tam	PROPN
faba-218	435	11	2	2	NUM
faba-218	435	12	:	:	PUNCT
faba-218	435	13	569‑88	569‑88	NUM
faba-218	435	14	.	.	PUNCT
faba-218	435	15	krah	krah	PROPN
faba-218	435	16	,	,	PUNCT
faba-218	435	17	r.	r.	PROPN
faba-218	435	18	,	,	PUNCT
faba-218	435	19	and	and	CCONJ
faba-218	435	20	g.	g.	PROPN
faba-218	435	21	mertens	mertens	PROPN
faba-218	435	22	.	.	PROPN
faba-218	435	23	2023	2023	NUM
faba-218	435	24	.	.	PUNCT
faba-218	436	1	financial	financial	ADJ
faba-218	436	2	transparency	transparency	NOUN
faba-218	436	3	,	,	PUNCT
faba-218	436	4	trust	trust	NOUN
faba-218	436	5	and	and	CCONJ
faba-218	436	6	willingness	willingness	NOUN
faba-218	436	7	to	to	PART
faba-218	436	8	pay	pay	VERB
faba-218	436	9	in	in	ADP
faba-218	436	10	local	local	ADJ
faba-218	436	11	governments	government	NOUN
faba-218	436	12	of	of	ADP
faba-218	436	13	sub	sub	ADJ
faba-218	436	14	-	-	ADJ
faba-218	436	15	saharan	saharan	ADJ
faba-218	436	16	africa	africa	PROPN
faba-218	436	17	.	.	PUNCT
faba-218	437	1	journal	journal	PROPN
faba-218	437	2	of	of	ADP
faba-218	437	3	public	public	ADJ
faba-218	437	4	budgeting	budgeting	NOUN
faba-218	437	5	,	,	PUNCT
faba-218	437	6	accounting	accounting	NOUN
faba-218	437	7	&	&	CCONJ
faba-218	437	8	financial	financial	ADJ
faba-218	437	9	management	management	NOUN
faba-218	437	10	,	,	PUNCT
faba-218	437	11	35(6	35(6	NUM
faba-218	437	12	):	):	PUNCT
faba-218	437	13	100‑120	100‑120	PROPN
faba-218	437	14	.	.	PUNCT
faba-218	438	1	https://doi.org/10.1108/jpbafm-06-2022-0110	https://doi.org/10.1108/jpbafm-06-2022-0110	PROPN
faba-218	438	2	.	.	PUNCT
faba-218	439	1	loi	loi	PROPN
faba-218	439	2	n	n	CCONJ
faba-218	439	3	°	°	PROPN
faba-218	439	4	23	23	NUM
faba-218	439	5	-	-	SYM
faba-218	439	6	07	07	NUM
faba-218	439	7	.	.	PUNCT
faba-218	439	8	2023	2023	NUM
faba-218	439	9	.	.	PUNCT
faba-218	440	1	«	«	PUNCT
faba-218	440	2	relative	relative	ADJ
faba-218	440	3	aux	aux	X
faba-218	440	4	règles	règles	X
faba-218	440	5	de	de	X
faba-218	440	6	comptabilité	comptabilité	PROPN
faba-218	440	7	publique	publique	X
faba-218	440	8	et	et	PROPN
faba-218	440	9	de	de	PROPN
faba-218	440	10	gestion	gestion	PROPN
faba-218	440	11	financière	financière	PROPN
faba-218	440	12	»	»	X
faba-218	440	13	.	.	PUNCT
faba-218	441	1	in	in	ADP
faba-218	441	2	journal	journal	PROPN
faba-218	441	3	officiel	officiel	PROPN
faba-218	441	4	de	de	PROPN
faba-218	441	5	la	la	PROPN
faba-218	441	6	république	république	PROPN
faba-218	441	7	algérienne	algérienne	PROPN
faba-218	441	8	,	,	PUNCT
faba-218	441	9	n	n	CCONJ
faba-218	441	10	°	°	NUM
faba-218	441	11	42	42	NUM
faba-218	441	12	.	.	PUNCT
faba-218	442	1	https://www.joradp.dz/ftp/jofrancais/2023/f2023042.pdf?znjo=42	https://www.joradp.dz/ftp/jofrancais/2023/f2023042.pdf?znjo=42	PROPN
faba-218	442	2	.	.	PROPN
faba-218	443	1	maruf	maruf	PROPN
faba-218	443	2	,	,	PUNCT
faba-218	443	3	m.	m.	NOUN
faba-218	443	4	2024	2024	NUM
faba-218	443	5	.	.	PUNCT
faba-218	444	1	moderating	moderate	VERB
faba-218	444	2	effect	effect	NOUN
faba-218	444	3	of	of	ADP
faba-218	444	4	institutional	institutional	ADJ
faba-218	444	5	factors	factor	NOUN
faba-218	444	6	on	on	ADP
faba-218	444	7	organization	organization	NOUN
faba-218	444	8	factors	factor	NOUN
faba-218	444	9	and	and	CCONJ
faba-218	444	10	financial	financial	ADJ
faba-218	444	11	reporting	reporting	NOUN
faba-218	444	12	quality	quality	NOUN
faba-218	444	13	:	:	PUNCT
faba-218	444	14	case	case	NOUN
faba-218	444	15	of	of	ADP
faba-218	444	16	ipsas	ipsas	ADJ
faba-218	444	17	adoption	adoption	NOUN
faba-218	444	18	in	in	ADP
faba-218	444	19	local	local	ADJ
faba-218	444	20	governments	government	NOUN
faba-218	444	21	of	of	ADP
faba-218	444	22	nigeria	nigeria	PROPN
faba-218	444	23	.	.	PUNCT
faba-218	445	1	international	international	ADJ
faba-218	445	2	journal	journal	PROPN
faba-218	445	3	of	of	ADP
faba-218	445	4	intellectual	intellectual	ADJ
faba-218	445	5	discourse	discourse	NOUN
faba-218	445	6	(	(	PUNCT
faba-218	445	7	ijid	ijid	PROPN
faba-218	445	8	)	)	PUNCT
faba-218	445	9	,	,	PUNCT
faba-218	445	10	7(1	7(1	NUM
faba-218	445	11	):	):	PUNCT
faba-218	445	12	245‑72	245‑72	NUM
faba-218	445	13	.	.	PUNCT
faba-218	445	14	mazhambe	mazhambe	NOUN
faba-218	445	15	,	,	PUNCT
faba-218	445	16	z.	z.	PROPN
faba-218	445	17	2021	2021	NUM
faba-218	445	18	.	.	PUNCT
faba-218	446	1	implementation	implementation	NOUN
faba-218	446	2	challenges	challenge	NOUN
faba-218	446	3	of	of	ADP
faba-218	446	4	international	international	ADJ
faba-218	446	5	public	public	ADJ
faba-218	446	6	sector	sector	NOUN
faba-218	446	7	accounting	accounting	NOUN
faba-218	446	8	standards	standard	NOUN
faba-218	446	9	(	(	PUNCT
faba-218	446	10	ipsas	ipsa	NOUN
faba-218	446	11	)	)	PUNCT
faba-218	446	12	in	in	ADP
faba-218	446	13	africa	africa	PROPN
faba-218	446	14	.	.	PUNCT
faba-218	447	1	international	international	ADJ
faba-218	447	2	journal	journal	PROPN
faba-218	447	3	of	of	ADP
faba-218	447	4	accounting	accounting	NOUN
faba-218	447	5	research	research	NOUN
faba-218	447	6	,	,	PUNCT
faba-218	447	7	9(4	9(4	NUM
faba-218	447	8	):	):	PUNCT
faba-218	447	9	1‑3	1‑3	NUM
faba-218	447	10	.	.	PUNCT
faba-218	447	11	meadows	meadow	NOUN
faba-218	447	12	,	,	PUNCT
faba-218	447	13	k.	k.	PROPN
faba-218	447	14	a.	a.	PROPN
faba-218	447	15	2003	2003	NUM
faba-218	447	16	.	.	PUNCT
faba-218	448	1	so	so	ADV
faba-218	448	2	you	you	PRON
faba-218	448	3	want	want	VERB
faba-218	448	4	to	to	PART
faba-218	448	5	do	do	VERB
faba-218	448	6	.	.	PUNCT
faba-218	449	1	british	british	ADJ
faba-218	449	2	journal	journal	PROPN
faba-218	449	3	of	of	ADP
faba-218	449	4	community	community	NOUN
faba-218	449	5	nursing	nursing	NOUN
faba-218	449	6	,	,	PUNCT
faba-218	449	7	8(12	8(12	NUM
faba-218	449	8	):	):	PUNCT
faba-218	449	9	562‑70	562‑70	NUM
faba-218	449	10	.	.	PUNCT
faba-218	450	1	miraj	miraj	PROPN
faba-218	450	2	,	,	PUNCT
faba-218	450	3	j.	j.	PROPN
faba-218	450	4	,	,	PUNCT
faba-218	450	5	and	and	CCONJ
faba-218	450	6	z.	z.	PROPN
faba-218	450	7	wang	wang	PROPN
faba-218	450	8	.	.	PROPN
faba-218	451	1	2019	2019	NUM
faba-218	451	2	.	.	PUNCT
faba-218	452	1	factors	factor	NOUN
faba-218	452	2	influencing	influence	VERB
faba-218	452	3	the	the	DET
faba-218	452	4	implementation	implementation	NOUN
faba-218	452	5	of	of	ADP
faba-218	452	6	international	international	ADJ
faba-218	452	7	public	public	ADJ
faba-218	452	8	sector	sector	NOUN
faba-218	452	9	accounting	accounting	NOUN
faba-218	452	10	standards	standard	NOUN
faba-218	452	11	in	in	ADP
faba-218	452	12	pakistan	pakistan	PROPN
faba-218	452	13	.	.	PUNCT
faba-218	453	1	international	international	ADJ
faba-218	453	2	journal	journal	PROPN
faba-218	453	3	of	of	ADP
faba-218	453	4	business	business	NOUN
faba-218	453	5	and	and	CCONJ
faba-218	453	6	management	management	NOUN
faba-218	453	7	,	,	PUNCT
faba-218	453	8	14(9	14(9	NUM
faba-218	453	9	):	):	PUNCT
faba-218	453	10	15‑22	15‑22	NUM
faba-218	453	11	.	.	PUNCT
faba-218	454	1	narsaiah	narsaiah	PROPN
faba-218	454	2	,	,	PUNCT
faba-218	454	3	n.	n.	PROPN
faba-218	454	4	2019	2019	NUM
faba-218	454	5	.	.	PUNCT
faba-218	455	1	adoption	adoption	NOUN
faba-218	455	2	of	of	ADP
faba-218	455	3	international	international	ADJ
faba-218	455	4	public	public	ADJ
faba-218	455	5	sector	sector	NOUN
faba-218	455	6	accounting	accounting	NOUN
faba-218	455	7	standards	standard	NOUN
faba-218	455	8	(	(	PUNCT
faba-218	455	9	ipsas	ipsa	NOUN
faba-218	455	10	)	)	PUNCT
faba-218	455	11	in	in	ADP
faba-218	455	12	india	india	PROPN
faba-218	455	13	:	:	PUNCT
faba-218	455	14	feasibility	feasibility	NOUN
faba-218	455	15	,	,	PUNCT
faba-218	455	16	benefits	benefit	NOUN
faba-218	455	17	and	and	CCONJ
faba-218	455	18	challenges	challenge	NOUN
faba-218	455	19	.	.	PUNCT
faba-218	456	1	indian	indian	ADJ
faba-218	456	2	journal	journal	PROPN
faba-218	456	3	of	of	ADP
faba-218	456	4	accounting	accounting	PROPN
faba-218	456	5	(	(	PUNCT
faba-218	456	6	ija	ija	PROPN
faba-218	456	7	)	)	PUNCT
faba-218	456	8	,	,	PUNCT
faba-218	456	9	51(2	51(2	NUM
faba-218	456	10	):	):	PUNCT
faba-218	456	11	1‑12	1‑12	PROPN
faba-218	456	12	.	.	PUNCT
faba-218	457	1	ogbuagu	ogbuagu	PROPN
faba-218	457	2	,	,	PUNCT
faba-218	457	3	n.	n.	NOUN
faba-218	457	4	m.	m.	NOUN
faba-218	457	5	,	,	PUNCT
faba-218	457	6	and	and	CCONJ
faba-218	457	7	j.	j.	PROPN
faba-218	457	8	k.	k.	PROPN
faba-218	457	9	j	j	PROPN
faba-218	457	10	onuora	onuora	PROPN
faba-218	457	11	.	.	PUNCT
faba-218	458	1	2019	2019	NUM
faba-218	458	2	.	.	PUNCT
faba-218	459	1	effect	effect	NOUN
faba-218	459	2	of	of	ADP
faba-218	459	3	ipsas	ipsas	ADJ
faba-218	459	4	adoption	adoption	NOUN
faba-218	459	5	on	on	ADP
faba-218	459	6	accountability	accountability	NOUN
faba-218	459	7	and	and	CCONJ
faba-218	459	8	transparency	transparency	NOUN
faba-218	459	9	in	in	ADP
faba-218	459	10	the	the	DET
faba-218	459	11	nigerian	nigerian	ADJ
faba-218	459	12	public	public	ADJ
faba-218	459	13	sector	sector	NOUN
faba-218	459	14	organizations	organization	NOUN
faba-218	459	15	.	.	PUNCT
faba-218	460	1	journal	journal	NOUN
faba-218	460	2	of	of	ADP
faba-218	460	3	accounting	accounting	NOUN
faba-218	460	4	and	and	CCONJ
faba-218	460	5	financial	financial	ADJ
faba-218	460	6	management	management	NOUN
faba-218	460	7	e	e	NOUN
faba-218	460	8	-	-	NOUN
faba-218	460	9	issn	issn	NOUN
faba-218	460	10	,	,	PUNCT
faba-218	460	11	5(3	5(3	NUM
faba-218	460	12	):	):	PUNCT
faba-218	460	13	65‑80	65‑80	NUM
faba-218	460	14	.	.	PUNCT
faba-218	461	1	polzer	polzer	NOUN
faba-218	461	2	,	,	PUNCT
faba-218	461	3	t.	t.	PROPN
faba-218	461	4	,	,	PUNCT
faba-218	461	5	p.	p.	PROPN
faba-218	461	6	adhikari	adhikari	PROPN
faba-218	461	7	,	,	PUNCT
faba-218	461	8	c.	c.	PROPN
faba-218	461	9	p.	p.	PROPN
faba-218	461	10	nguyen	nguyen	NOUN
faba-218	461	11	,	,	PUNCT
faba-218	461	12	and	and	CCONJ
faba-218	461	13	l.	l.	PROPN
faba-218	461	14	gårseth	gårseth	PROPN
faba-218	461	15	-	-	PUNCT
faba-218	461	16	nesbakk	nesbakk	NOUN
faba-218	461	17	.	.	PUNCT
faba-218	461	18	2021	2021	NUM
faba-218	461	19	.	.	PUNCT
faba-218	462	1	adoption	adoption	NOUN
faba-218	462	2	of	of	ADP
faba-218	462	3	the	the	DET
faba-218	462	4	international	international	ADJ
faba-218	462	5	public	public	ADJ
faba-218	462	6	sector	sector	NOUN
faba-218	462	7	accounting	accounting	NOUN
faba-218	462	8	standards	standard	NOUN
faba-218	462	9	in	in	ADP
faba-218	462	10	emerging	emerge	VERB
faba-218	462	11	economies	economy	NOUN
faba-218	462	12	and	and	CCONJ
faba-218	462	13	low	low	ADJ
faba-218	462	14	-	-	PUNCT
faba-218	462	15	income	income	NOUN
faba-218	462	16	countries	country	NOUN
faba-218	462	17	:	:	PUNCT
faba-218	462	18	a	a	DET
faba-218	462	19	structured	structured	ADJ
faba-218	462	20	literature	literature	NOUN
faba-218	462	21	review	review	PROPN
faba-218	462	22	.	.	PUNCT
faba-218	463	1	journal	journal	PROPN
faba-218	463	2	of	of	ADP
faba-218	463	3	public	public	ADJ
faba-218	463	4	budgeting	budgeting	NOUN
faba-218	463	5	,	,	PUNCT
faba-218	463	6	accounting	accounting	NOUN
faba-218	463	7	&	&	CCONJ
faba-218	463	8	financial	financial	ADJ
faba-218	463	9	management	management	NOUN
faba-218	463	10	,	,	PUNCT
faba-218	463	11	35(3	35(3	NUM
faba-218	463	12	):	):	PUNCT
faba-218	463	13	309‑32	309‑32	NUM
faba-218	463	14	.	.	PUNCT
faba-218	464	1	https://doi.org/10.1108/jpbafm-01-2021-0016	https://doi.org/10.1108/jpbafm-01-2021-0016	PROPN
faba-218	464	2	.	.	PUNCT
faba-218	465	1	purwanto	purwanto	NOUN
faba-218	465	2	,	,	PUNCT
faba-218	465	3	a.	a.	NOUN
faba-218	465	4	,	,	PUNCT
faba-218	465	5	and	and	CCONJ
faba-218	465	6	y.	y.	PROPN
faba-218	465	7	sudargini	sudargini	PROPN
faba-218	465	8	.	.	PROPN
faba-218	465	9	2021	2021	NUM
faba-218	465	10	.	.	PUNCT
faba-218	466	1	partial	partial	ADJ
faba-218	466	2	least	least	ADJ
faba-218	466	3	squares	square	NOUN
faba-218	466	4	structural	structural	ADJ
faba-218	466	5	squation	squation	NOUN
faba-218	466	6	modeling	modeling	NOUN
faba-218	466	7	(	(	PUNCT
faba-218	466	8	pls	pls	INTJ
faba-218	466	9	-	-	PUNCT
faba-218	466	10	sem	sem	NOUN
faba-218	466	11	)	)	PUNCT
faba-218	466	12	analysis	analysis	NOUN
faba-218	466	13	for	for	ADP
faba-218	466	14	social	social	ADJ
faba-218	466	15	and	and	CCONJ
faba-218	466	16	management	management	NOUN
faba-218	466	17	research	research	NOUN
faba-218	466	18	:	:	PUNCT
faba-218	466	19	a	a	DET
faba-218	466	20	literature	literature	PROPN
faba-218	466	21	review	review	NOUN
faba-218	466	22	.	.	PUNCT
faba-218	467	1	journal	journal	PROPN
faba-218	467	2	of	of	ADP
faba-218	467	3	industrial	industrial	ADJ
faba-218	467	4	engineering	engineering	PROPN
faba-218	467	5	&	&	CCONJ
faba-218	467	6	management	management	PROPN
faba-218	467	7	research	research	NOUN
faba-218	467	8	,	,	PUNCT
faba-218	467	9	2(4	2(4	NUM
faba-218	467	10	):	):	PUNCT
faba-218	467	11	114‑23	114‑23	NUM
faba-218	467	12	.	.	PUNCT
faba-218	468	1	pwc	pwc	PROPN
faba-218	468	2	.	.	PROPN
faba-218	468	3	2012	2012	NUM
faba-218	468	4	.	.	PUNCT
faba-218	469	1	implementing	implement	VERB
faba-218	469	2	international	international	ADJ
faba-218	469	3	accounting	accounting	NOUN
faba-218	469	4	standards	standard	NOUN
faba-218	469	5	in	in	ADP
faba-218	469	6	the	the	DET
faba-218	469	7	public	public	ADJ
faba-218	469	8	sector	sector	NOUN
faba-218	469	9	(	(	PUNCT
faba-218	469	10	ipsas	ipsa	NOUN
faba-218	469	11	)	)	PUNCT
faba-218	469	12	as	as	ADP
faba-218	469	13	part	part	NOUN
faba-218	469	14	of	of	ADP
faba-218	469	15	wider	wide	ADJ
faba-218	469	16	finance	finance	NOUN
faba-218	469	17	reform	reform	NOUN
faba-218	469	18	.	.	PUNCT
faba-218	470	1	pwc	pwc	PROPN
faba-218	470	2	.	.	PROPN
faba-218	470	3	2014	2014	NUM
faba-218	470	4	.	.	PUNCT
faba-218	471	1	collection	collection	NOUN
faba-218	471	2	of	of	ADP
faba-218	471	3	information	information	NOUN
faba-218	471	4	related	relate	VERB
faba-218	471	5	to	to	ADP
faba-218	471	6	the	the	DET
faba-218	471	7	potential	potential	ADJ
faba-218	471	8	impact	impact	NOUN
faba-218	471	9	,	,	PUNCT
faba-218	471	10	including	include	VERB
faba-218	471	11	costs	cost	NOUN
faba-218	471	12	,	,	PUNCT
faba-218	471	13	of	of	ADP
faba-218	471	14	implementing	implement	VERB
faba-218	471	15	accrual	accrual	ADJ
faba-218	471	16	accounting	accounting	NOUN
faba-218	471	17	in	in	ADP
faba-218	471	18	the	the	DET
faba-218	471	19	public	public	ADJ
faba-218	471	20	sector	sector	NOUN
faba-218	471	21	and	and	CCONJ
faba-218	471	22	technical	technical	ADJ
faba-218	471	23	analysis	analysis	NOUN
faba-218	471	24	of	of	ADP
faba-218	471	25	the	the	DET
faba-218	471	26	suitability	suitability	NOUN
faba-218	471	27	of	of	ADP
faba-218	471	28	individual	individual	ADJ
faba-218	471	29	ipsas	ipsa	NOUN
faba-218	471	30	widad	widad	PROPN
faba-218	471	31	benzine	benzine	NOUN
faba-218	471	32	/	/	SYM
faba-218	471	33	finance	finance	NOUN
faba-218	471	34	,	,	PUNCT
faba-218	471	35	accounting	accounting	NOUN
faba-218	471	36	and	and	CCONJ
faba-218	471	37	business	business	NOUN
faba-218	471	38	analysis	analysis	NOUN
faba-218	471	39	,	,	PUNCT
faba-218	471	40	volume	volume	NOUN
faba-218	471	41	6	6	NUM
faba-218	471	42	,	,	PUNCT
faba-218	471	43	issue	issue	NOUN
faba-218	471	44	2	2	NUM
faba-218	471	45	,	,	PUNCT
faba-218	471	46	2024	2024	NUM
faba-218	471	47	133	133	NUM
faba-218	471	48	standards	standard	NOUN
faba-218	471	49	.	.	PUNCT
faba-218	472	1	https://ec.europa.eu/eurostat/documents/1015035/4261806/epsas-study-final-pwcreport.pdf	https://ec.europa.eu/eurostat/documents/1015035/4261806/epsas-study-final-pwcreport.pdf	PROPN
faba-218	472	2	.	.	PUNCT
faba-218	472	3	redmayne	redmayne	PROPN
faba-218	472	4	,	,	PUNCT
faba-218	472	5	n.	n.	PROPN
faba-218	472	6	b.	b.	PROPN
faba-218	472	7	,	,	PUNCT
faba-218	472	8	f.	f.	PROPN
faba-218	472	9	laswad	laswad	PROPN
faba-218	472	10	,	,	PUNCT
faba-218	472	11	and	and	CCONJ
faba-218	472	12	d.	d.	PROPN
faba-218	472	13	ehalaiye	ehalaiye	PROPN
faba-218	472	14	.	.	PUNCT
faba-218	473	1	2019	2019	NUM
faba-218	473	2	.	.	PUNCT
faba-218	474	1	evidence	evidence	NOUN
faba-218	474	2	on	on	ADP
faba-218	474	3	the	the	DET
faba-218	474	4	costs	cost	NOUN
faba-218	474	5	of	of	ADP
faba-218	474	6	changes	change	NOUN
faba-218	474	7	in	in	ADP
faba-218	474	8	financial	financial	ADJ
faba-218	474	9	reporting	reporting	NOUN
faba-218	474	10	frameworks	framework	NOUN
faba-218	474	11	in	in	ADP
faba-218	474	12	the	the	DET
faba-218	474	13	public	public	ADJ
faba-218	474	14	sector	sector	NOUN
faba-218	474	15	.	.	PUNCT
faba-218	475	1	public	public	ADJ
faba-218	475	2	money	money	NOUN
faba-218	475	3	&	&	CCONJ
faba-218	475	4	management	management	NOUN
faba-218	475	5	,	,	PUNCT
faba-218	475	6	41(05	41(05	NUM
faba-218	475	7	):	):	PUNCT
faba-218	475	8	01‑08	01‑08	PROPN
faba-218	475	9	.	.	PUNCT
faba-218	476	1	https://doi.org/10.1080/09540962.2019.1679482	https://doi.org/10.1080/09540962.2019.1679482	PROPN
faba-218	476	2	.	.	PUNCT
faba-218	476	3	roje	roje	PROPN
faba-218	476	4	,	,	PUNCT
faba-218	476	5	g.	g.	PROPN
faba-218	476	6	,	,	PUNCT
faba-218	476	7	d.	d.	PROPN
faba-218	476	8	vašiček	vašiček	PROPN
faba-218	476	9	,	,	PUNCT
faba-218	476	10	and	and	CCONJ
faba-218	477	1	v.	v.	ADP
faba-218	477	2	vašiček	vašiček	PROPN
faba-218	477	3	.	.	PUNCT
faba-218	478	1	2010	2010	NUM
faba-218	478	2	.	.	PUNCT
faba-218	479	1	accounting	accounting	NOUN
faba-218	479	2	regulation	regulation	NOUN
faba-218	479	3	and	and	CCONJ
faba-218	479	4	ipsas	ipsas	ADJ
faba-218	479	5	implementation	implementation	NOUN
faba-218	479	6	:	:	PUNCT
faba-218	479	7	efforts	effort	NOUN
faba-218	479	8	of	of	ADP
faba-218	479	9	transition	transition	NOUN
faba-218	479	10	countries	country	NOUN
faba-218	479	11	toward	toward	ADP
faba-218	479	12	ipsas	ipsa	NOUN
faba-218	479	13	compliance	compliance	NOUN
faba-218	479	14	.	.	PUNCT
faba-218	480	1	journal	journal	NOUN
faba-218	480	2	of	of	ADP
faba-218	480	3	modern	modern	ADJ
faba-218	480	4	accounting	accounting	NOUN
faba-218	480	5	and	and	CCONJ
faba-218	480	6	auditing	auditing	NOUN
faba-218	480	7	,	,	PUNCT
faba-218	480	8	6(12	6(12	NUM
faba-218	480	9	):	):	PUNCT
faba-218	480	10	1‑16	1‑16	PROPN
faba-218	480	11	.	.	PUNCT
faba-218	481	1	roopa	roopa	PROPN
faba-218	481	2	,	,	PUNCT
faba-218	481	3	s	s	PROPN
faba-218	481	4	,	,	PUNCT
faba-218	481	5	and	and	CCONJ
faba-218	481	6	m.	m.	PROPN
faba-218	481	7	s.	s.	PROPN
faba-218	481	8	rani	rani	PROPN
faba-218	481	9	.	.	PUNCT
faba-218	481	10	2012	2012	NUM
faba-218	481	11	.	.	PUNCT
faba-218	482	1	questionnaire	questionnaire	NOUN
faba-218	482	2	designing	design	VERB
faba-218	482	3	for	for	ADP
faba-218	482	4	a	a	DET
faba-218	482	5	survey	survey	NOUN
faba-218	482	6	.	.	PUNCT
faba-218	483	1	the	the	DET
faba-218	483	2	journal	journal	NOUN
faba-218	483	3	of	of	ADP
faba-218	483	4	indian	indian	ADJ
faba-218	483	5	orthodontic	orthodontic	ADJ
faba-218	483	6	society	society	NOUN
faba-218	483	7	,	,	PUNCT
faba-218	483	8	46(4	46(4	NOUN
faba-218	483	9	):	):	PUNCT
faba-218	483	10	273‑77	273‑77	PROPN
faba-218	483	11	.	.	PUNCT
faba-218	484	1	https://doi.org/10.5005/jp-journals-10021-1104	https://doi.org/10.5005/jp-journals-10021-1104	PROPN
faba-218	484	2	.	.	PUNCT
faba-218	484	3	saleh	saleh	PROPN
faba-218	484	4	,	,	PUNCT
faba-218	484	5	z.	z.	PROPN
faba-218	484	6	,	,	PUNCT
faba-218	484	7	c.	c.	PROPN
faba-218	484	8	r.	r.	PROPN
faba-218	484	9	isa	isa	PROPN
faba-218	484	10	,	,	PUNCT
faba-218	484	11	and	and	CCONJ
faba-218	484	12	h.	h.	PROPN
faba-218	484	13	abu	abu	PROPN
faba-218	484	14	hasan	hasan	PROPN
faba-218	484	15	.	.	PROPN
faba-218	484	16	2021	2021	NUM
faba-218	484	17	.	.	PUNCT
faba-218	485	1	issues	issue	NOUN
faba-218	485	2	and	and	CCONJ
faba-218	485	3	challenges	challenge	NOUN
faba-218	485	4	in	in	ADP
faba-218	485	5	implementing	implement	VERB
faba-218	485	6	international	international	ADJ
faba-218	485	7	public	public	ADJ
faba-218	485	8	sector	sector	NOUN
faba-218	485	9	accounting	accounting	NOUN
faba-218	485	10	standards	standard	NOUN
faba-218	485	11	(	(	PUNCT
faba-218	485	12	ipsas	ipsa	NOUN
faba-218	485	13	)	)	PUNCT
faba-218	485	14	.	.	PUNCT
faba-218	486	1	ipn	ipn	PROPN
faba-218	486	2	journal	journal	PROPN
faba-218	486	3	of	of	ADP
faba-218	486	4	research	research	NOUN
faba-218	486	5	and	and	CCONJ
faba-218	486	6	practice	practice	NOUN
faba-218	486	7	in	in	ADP
faba-218	486	8	public	public	ADJ
faba-218	486	9	sector	sector	NOUN
faba-218	486	10	accounting	accounting	NOUN
faba-218	486	11	and	and	CCONJ
faba-218	486	12	management	management	NOUN
faba-218	486	13	,	,	PUNCT
faba-218	486	14	11(1	11(1	NUM
faba-218	486	15	):	):	PUNCT
faba-218	486	16	1‑14	1‑14	PROPN
faba-218	486	17	.	.	PUNCT
faba-218	487	1	salia	salia	PROPN
faba-218	487	2	,	,	PUNCT
faba-218	487	3	h.	h.	PROPN
faba-218	487	4	,	,	PUNCT
faba-218	487	5	and	and	CCONJ
faba-218	487	6	w.	w.	PROPN
faba-218	487	7	a.	a.	PROPN
faba-218	487	8	atuilik	atuilik	PROPN
faba-218	487	9	.	.	PUNCT
faba-218	488	1	2018	2018	NUM
faba-218	488	2	.	.	PUNCT
faba-218	489	1	the	the	DET
faba-218	489	2	implementation	implementation	NOUN
faba-218	489	3	of	of	ADP
faba-218	489	4	international	international	ADJ
faba-218	489	5	public	public	ADJ
faba-218	489	6	sector	sector	NOUN
faba-218	489	7	accounting	accounting	NOUN
faba-218	489	8	standards	standard	NOUN
faba-218	489	9	in	in	ADP
faba-218	489	10	liberia	liberia	PROPN
faba-218	489	11	:	:	PUNCT
faba-218	489	12	analysis	analysis	NOUN
faba-218	489	13	of	of	ADP
faba-218	489	14	the	the	DET
faba-218	489	15	benefits	benefit	NOUN
faba-218	489	16	and	and	CCONJ
faba-218	489	17	challenges	challenge	NOUN
faba-218	489	18	.	.	PUNCT
faba-218	490	1	european	european	ADJ
faba-218	490	2	journal	journal	PROPN
faba-218	490	3	of	of	ADP
faba-218	490	4	business	business	NOUN
faba-218	490	5	,	,	PUNCT
faba-218	490	6	economics	economic	NOUN
faba-218	490	7	and	and	CCONJ
faba-218	490	8	accountancy	accountancy	NOUN
faba-218	490	9	,	,	PUNCT
faba-218	490	10	6(6	6(6	NUM
faba-218	490	11	):	):	PUNCT
faba-218	490	12	17‑31	17‑31	NUM
faba-218	490	13	.	.	PUNCT
faba-218	491	1	sarstedt	sarstedt	NOUN
faba-218	491	2	,	,	PUNCT
faba-218	491	3	m.	m.	NOUN
faba-218	491	4	,	,	PUNCT
faba-218	491	5	j.	j.	PROPN
faba-218	491	6	f.	f.	PROPN
faba-218	491	7	hair	hair	PROPN
faba-218	491	8	,	,	PUNCT
faba-218	491	9	c.	c.	PROPN
faba-218	491	10	nitzl	nitzl	PROPN
faba-218	491	11	,	,	PUNCT
faba-218	491	12	c.	c.	PROPN
faba-218	491	13	m.	m.	PROPN
faba-218	491	14	ringle	ringle	PROPN
faba-218	491	15	,	,	PUNCT
faba-218	491	16	and	and	CCONJ
faba-218	491	17	m.	m.	PROPN
faba-218	491	18	c.	c.	PROPN
faba-218	491	19	howard	howard	PROPN
faba-218	491	20	.	.	PUNCT
faba-218	492	1	2020	2020	NUM
faba-218	492	2	.	.	PUNCT
faba-218	493	1	beyond	beyond	ADP
faba-218	493	2	a	a	DET
faba-218	493	3	tandem	tandem	NOUN
faba-218	493	4	analysis	analysis	NOUN
faba-218	493	5	of	of	ADP
faba-218	493	6	sem	sem	NOUN
faba-218	493	7	and	and	CCONJ
faba-218	493	8	process	process	NOUN
faba-218	493	9	:	:	PUNCT
faba-218	493	10	use	use	NOUN
faba-218	493	11	of	of	ADP
faba-218	493	12	pls	pls	NOUN
faba-218	493	13	-	-	PUNCT
faba-218	493	14	sem	sem	NOUN
faba-218	493	15	for	for	ADP
faba-218	493	16	mediation	mediation	NOUN
faba-218	493	17	analyses	analysis	NOUN
faba-218	493	18	!	!	PUNCT
faba-218	493	19	.	.	PUNCT
faba-218	494	1	international	international	ADJ
faba-218	494	2	journal	journal	PROPN
faba-218	494	3	of	of	ADP
faba-218	494	4	market	market	NOUN
faba-218	494	5	research	research	NOUN
faba-218	494	6	,	,	PUNCT
faba-218	494	7	62(3	62(3	NOUN
faba-218	494	8	):	):	PUNCT
faba-218	494	9	288‑99	288‑99	NUM
faba-218	494	10	.	.	PUNCT
faba-218	495	1	https://doi.org/10.1177/1470785320915686	https://doi.org/10.1177/1470785320915686	NOUN
faba-218	495	2	.	.	PROPN
faba-218	495	3	schmidthuber	schmidthuber	PROPN
faba-218	495	4	,	,	PUNCT
faba-218	495	5	l.	l.	PROPN
faba-218	495	6	,	,	PUNCT
faba-218	495	7	d.	d.	PROPN
faba-218	495	8	hilgers	hilgers	PROPN
faba-218	495	9	,	,	PUNCT
faba-218	495	10	and	and	CCONJ
faba-218	495	11	s.	s.	PROPN
faba-218	495	12	hofmann	hofmann	PROPN
faba-218	495	13	.	.	PUNCT
faba-218	496	1	2020	2020	NUM
faba-218	496	2	.	.	PUNCT
faba-218	497	1	international	international	ADJ
faba-218	497	2	public	public	ADJ
faba-218	497	3	sector	sector	NOUN
faba-218	497	4	accounting	accounting	NOUN
faba-218	497	5	standards	standard	NOUN
faba-218	497	6	(	(	PUNCT
faba-218	497	7	ipsass	ipsass	NOUN
faba-218	497	8	):	):	PUNCT
faba-218	497	9	a	a	DET
faba-218	497	10	systematic	systematic	ADJ
faba-218	497	11	literature	literature	NOUN
faba-218	497	12	review	review	NOUN
faba-218	497	13	and	and	CCONJ
faba-218	497	14	future	future	ADJ
faba-218	497	15	research	research	NOUN
faba-218	497	16	agenda	agenda	NOUN
faba-218	497	17	.	.	PUNCT
faba-218	498	1	financial	financial	ADJ
faba-218	498	2	accountability	accountability	NOUN
faba-218	498	3	&	&	CCONJ
faba-218	498	4	management	management	NOUN
faba-218	498	5	,	,	PUNCT
faba-218	498	6	38(1	38(1	NUM
faba-218	498	7	):	):	PUNCT
faba-218	498	8	119‑42	119‑42	NUM
faba-218	498	9	.	.	PUNCT
faba-218	499	1	https://doi.org/10.1111/faam.12265	https://doi.org/10.1111/faam.12265	NOUN
faba-218	499	2	.	.	PUNCT
faba-218	500	1	shehadeh	shehadeh	PROPN
faba-218	500	2	,	,	PUNCT
faba-218	500	3	e.	e.	PROPN
faba-218	500	4	2022	2022	NUM
faba-218	500	5	.	.	PUNCT
faba-218	501	1	a	a	DET
faba-218	501	2	movement	movement	NOUN
faba-218	501	3	towards	towards	ADP
faba-218	501	4	the	the	DET
faba-218	501	5	accrual	accrual	ADJ
faba-218	501	6	based	base	VERB
faba-218	501	7	ipsas	ipsa	NOUN
faba-218	501	8	implementation	implementation	NOUN
faba-218	501	9	in	in	ADP
faba-218	501	10	developing	develop	VERB
faba-218	501	11	countries	country	NOUN
faba-218	501	12	:	:	PUNCT
faba-218	501	13	evidence	evidence	NOUN
faba-218	501	14	from	from	ADP
faba-218	501	15	jordan	jordan	PROPN
faba-218	501	16	.	.	PUNCT
faba-218	502	1	the	the	DET
faba-218	502	2	journal	journal	NOUN
faba-218	502	3	of	of	ADP
faba-218	502	4	asian	asian	ADJ
faba-218	502	5	finance	finance	NOUN
faba-218	502	6	,	,	PUNCT
faba-218	502	7	economics	economic	NOUN
faba-218	502	8	and	and	CCONJ
faba-218	502	9	business	business	NOUN
faba-218	502	10	9	9	NUM
faba-218	502	11	(	(	PUNCT
faba-218	502	12	3	3	NUM
faba-218	502	13	):	):	PUNCT
faba-218	502	14	389‑97	389‑97	NOUN
faba-218	502	15	.	.	PUNCT
faba-218	503	1	https://doi.org/10.13106	https://doi.org/10.13106	NOUN
faba-218	503	2	.	.	PUNCT
faba-218	504	1	souza	souza	PROPN
faba-218	504	2	,	,	PUNCT
faba-218	504	3	a.	a.	PROPN
faba-218	504	4	c.	c.	PROPN
faba-218	504	5	d.	d.	PROPN
faba-218	504	6	,	,	PUNCT
faba-218	504	7	n.	n.	PROPN
faba-218	504	8	m.	m.	PROPN
faba-218	504	9	c.	c.	PROPN
faba-218	504	10	alexandre	alexandre	PROPN
faba-218	504	11	,	,	PUNCT
faba-218	504	12	and	and	CCONJ
faba-218	504	13	e.	e.	PROPN
faba-218	504	14	d.	d.	PROPN
faba-218	504	15	b.	b.	PROPN
faba-218	504	16	guirardello	guirardello	PROPN
faba-218	504	17	.	.	PUNCT
faba-218	505	1	2017	2017	NUM
faba-218	505	2	.	.	PUNCT
faba-218	506	1	psychometric	psychometric	ADJ
faba-218	506	2	properties	property	NOUN
faba-218	506	3	in	in	ADP
faba-218	506	4	instruments	instrument	NOUN
faba-218	506	5	evaluation	evaluation	NOUN
faba-218	506	6	of	of	ADP
faba-218	506	7	reliability	reliability	NOUN
faba-218	506	8	and	and	CCONJ
faba-218	506	9	validity	validity	NOUN
faba-218	506	10	.	.	PUNCT
faba-218	507	1	epidemiologia	epidemiologia	PROPN
faba-218	507	2	e	e	PROPN
faba-218	507	3	servicos	servicos	PROPN
faba-218	507	4	de	de	PROPN
faba-218	507	5	saude	saude	PROPN
faba-218	507	6	26	26	NUM
faba-218	507	7	(	(	PUNCT
faba-218	507	8	3	3	NUM
faba-218	507	9	):	):	PUNCT
faba-218	507	10	649‑59	649‑59	PROPN
faba-218	507	11	.	.	PUNCT
faba-218	508	1	https://doi.org/10.5123/s1679-49742017000300022	https://doi.org/10.5123/s1679-49742017000300022	PROPN
faba-218	508	2	.	.	PUNCT
faba-218	509	1	takarli	takarli	ADJ
faba-218	509	2	,	,	PUNCT
faba-218	509	3	m.	m.	NOUN
faba-218	509	4	,	,	PUNCT
faba-218	509	5	and	and	CCONJ
faba-218	509	6	l.	l.	PROPN
faba-218	509	7	ghrissi	ghrissi	PROPN
faba-218	509	8	.	.	PUNCT
faba-218	510	1	2024	2024	NUM
faba-218	510	2	.	.	PUNCT
faba-218	511	1	state	state	NOUN
faba-218	511	2	reforms	reform	NOUN
faba-218	511	3	for	for	ADP
faba-218	511	4	public	public	ADJ
faba-218	511	5	accounting	accounting	NOUN
faba-218	511	6	in	in	ADP
faba-218	511	7	order	order	NOUN
faba-218	511	8	to	to	PART
faba-218	511	9	implement	implement	VERB
faba-218	511	10	ipsas	ipsa	NOUN
faba-218	511	11	takarli	takarli	ADJ
faba-218	511	12	.	.	PUNCT
faba-218	512	1	finance	finance	NOUN
faba-218	512	2	&	&	CCONJ
faba-218	512	3	markets	markets	PROPN
faba-218	512	4	journal	journal	NOUN
faba-218	512	5	,	,	PUNCT
faba-218	512	6	11(1	11(1	NUM
faba-218	512	7	):	):	PUNCT
faba-218	512	8	23‑37	23‑37	NUM
faba-218	512	9	.	.	PUNCT
faba-218	513	1	tanjeh	tanjeh	PROPN
faba-218	513	2	,	,	PUNCT
faba-218	513	3	m.	m.	NOUN
faba-218	513	4	s.	s.	PROPN
faba-218	513	5	2016	2016	NUM
faba-218	513	6	.	.	PUNCT
faba-218	514	1	factors	factor	NOUN
faba-218	514	2	influencing	influence	VERB
faba-218	514	3	the	the	DET
faba-218	514	4	acceptance	acceptance	NOUN
faba-218	514	5	of	of	ADP
faba-218	514	6	international	international	ADJ
faba-218	514	7	public	public	ADJ
faba-218	514	8	sector	sector	NOUN
faba-218	514	9	accounting	accounting	NOUN
faba-218	514	10	standards	standard	NOUN
faba-218	514	11	in	in	ADP
faba-218	514	12	cameroon	cameroon	NOUN
faba-218	514	13	.	.	PUNCT
faba-218	515	1	accounting	accounting	NOUN
faba-218	515	2	and	and	CCONJ
faba-218	515	3	finance	finance	NOUN
faba-218	515	4	research	research	NOUN
faba-218	515	5	,	,	PUNCT
faba-218	515	6	5(2	5(2	NUM
faba-218	515	7	):	):	PUNCT
faba-218	516	1	71‑83	71‑83	PROPN
faba-218	516	2	.	.	PUNCT
faba-218	516	3	tanujaya	tanujaya	PROPN
faba-218	516	4	,	,	PUNCT
faba-218	516	5	b.	b.	PROPN
faba-218	516	6	,	,	PUNCT
faba-218	516	7	r.	r.	PROPN
faba-218	516	8	c.	c.	PROPN
faba-218	516	9	i.	i.	PROPN
faba-218	516	10	prahmana	prahmana	PROPN
faba-218	516	11	,	,	PUNCT
faba-218	516	12	and	and	CCONJ
faba-218	516	13	j.	j.	PROPN
faba-218	516	14	mumu	mumu	PROPN
faba-218	516	15	.	.	PUNCT
faba-218	516	16	2022	2022	NUM
faba-218	516	17	.	.	PUNCT
faba-218	517	1	likert	likert	ADJ
faba-218	517	2	scale	scale	NOUN
faba-218	517	3	in	in	ADP
faba-218	517	4	social	social	ADJ
faba-218	517	5	sciences	science	NOUN
faba-218	517	6	research	research	NOUN
faba-218	517	7	:	:	PUNCT
faba-218	517	8	problems	problem	NOUN
faba-218	517	9	and	and	CCONJ
faba-218	517	10	difficulties	difficulty	NOUN
faba-218	517	11	.	.	PUNCT
faba-218	518	1	fwu	fwu	PROPN
faba-218	518	2	journal	journal	NOUN
faba-218	518	3	of	of	ADP
faba-218	518	4	social	social	ADJ
faba-218	518	5	sciences	science	NOUN
faba-218	518	6	,	,	PUNCT
faba-218	518	7	16(4	16(4	NUM
faba-218	518	8	):	):	PUNCT
faba-218	518	9	89‑101	89‑101	NUM
faba-218	518	10	.	.	PUNCT
faba-218	519	1	http://doi.org/10.51709/19951272/winter2022/7	http://doi.org/10.51709/19951272/winter2022/7	ADJ
faba-218	519	2	.	.	PUNCT
faba-218	520	1	tawiah	tawiah	PROPN
faba-218	520	2	,	,	PUNCT
faba-218	520	3	v.	v.	ADP
faba-218	520	4	2023	2023	NUM
faba-218	520	5	.	.	PUNCT
faba-218	521	1	the	the	DET
faba-218	521	2	effect	effect	NOUN
faba-218	521	3	of	of	ADP
faba-218	521	4	ipsas	ipsas	ADJ
faba-218	521	5	adoption	adoption	NOUN
faba-218	521	6	on	on	ADP
faba-218	521	7	governance	governance	NOUN
faba-218	521	8	quality	quality	NOUN
faba-218	521	9	:	:	PUNCT
faba-218	521	10	evidence	evidence	NOUN
faba-218	521	11	from	from	ADP
faba-218	521	12	developing	develop	VERB
faba-218	521	13	and	and	CCONJ
faba-218	521	14	developed	developed	ADJ
faba-218	521	15	countries	country	NOUN
faba-218	521	16	.	.	PUNCT
faba-218	522	1	public	public	ADJ
faba-218	522	2	organization	organization	NOUN
faba-218	522	3	review	review	PROPN
faba-218	522	4	,	,	PUNCT
faba-218	522	5	23(1	23(1	NUM
faba-218	522	6	):	):	PUNCT
faba-218	522	7	305‑24	305‑24	NOUN
faba-218	522	8	.	.	PUNCT
faba-218	523	1	https://doi.org/10.1007/s11115-02200625-w	https://doi.org/10.1007/s11115-02200625-w	NOUN
faba-218	523	2	.	.	PUNCT
faba-218	524	1	ursachi	ursachi	ADJ
faba-218	524	2	,	,	PUNCT
faba-218	524	3	g	g	PROPN
faba-218	524	4	,	,	PUNCT
faba-218	524	5	i.	i.	PROPN
faba-218	524	6	a.	a.	PROPN
faba-218	524	7	horodnic	horodnic	PROPN
faba-218	524	8	,	,	PUNCT
faba-218	524	9	and	and	CCONJ
faba-218	524	10	a.	a.	NOUN
faba-218	524	11	zait	zait	PROPN
faba-218	524	12	.	.	PUNCT
faba-218	525	1	2015	2015	NUM
faba-218	525	2	.	.	PUNCT
faba-218	526	1	how	how	SCONJ
faba-218	526	2	reliable	reliable	ADJ
faba-218	526	3	are	be	AUX
faba-218	526	4	measurement	measurement	NOUN
faba-218	526	5	scales	scale	NOUN
faba-218	526	6	?	?	PUNCT
faba-218	527	1	external	external	ADJ
faba-218	527	2	factors	factor	NOUN
faba-218	527	3	with	with	ADP
faba-218	527	4	indirect	indirect	ADJ
faba-218	527	5	influence	influence	NOUN
faba-218	527	6	on	on	ADP
faba-218	527	7	reliability	reliability	NOUN
faba-218	527	8	estimators	estimator	NOUN
faba-218	527	9	.	.	PUNCT
faba-218	528	1	procedia	procedia	ADJ
faba-218	528	2	economics	economic	NOUN
faba-218	528	3	and	and	CCONJ
faba-218	528	4	finance	finance	NOUN
faba-218	528	5	,	,	PUNCT
faba-218	528	6	20(15	20(15	NUM
faba-218	528	7	):	):	PUNCT
faba-218	528	8	679‑86	679‑86	NUM
faba-218	528	9	.	.	PUNCT
faba-218	528	10	https://doi.org/10.1016/s2212-5671(15)00123-9	https://doi.org/10.1016/s2212-5671(15)00123-9	PROPN
faba-218	528	11	.	.	PUNCT
faba-218	529	1	wang	wang	PROPN
faba-218	529	2	,	,	PUNCT
faba-218	529	3	z.	z.	PROPN
faba-218	529	4	,	,	PUNCT
faba-218	529	5	and	and	CCONJ
faba-218	529	6	j.	j.	PROPN
faba-218	529	7	miraj	miraj	PROPN
faba-218	529	8	.	.	PROPN
faba-218	530	1	2018	2018	NUM
faba-218	530	2	.	.	PUNCT
faba-218	531	1	adoption	adoption	NOUN
faba-218	531	2	of	of	ADP
faba-218	531	3	international	international	ADJ
faba-218	531	4	public	public	ADJ
faba-218	531	5	sector	sector	NOUN
faba-218	531	6	accounting	accounting	NOUN
faba-218	531	7	standards	standard	NOUN
faba-218	531	8	in	in	ADP
faba-218	531	9	public	public	ADJ
faba-218	531	10	sector	sector	NOUN
faba-218	531	11	of	of	ADP
faba-218	531	12	developing	develop	VERB
faba-218	531	13	economies	economy	NOUN
faba-218	531	14	-analysis	-analysis	NOUN
faba-218	531	15	of	of	ADP
faba-218	531	16	five	five	NUM
faba-218	531	17	south	south	ADJ
faba-218	531	18	asian	asian	ADJ
faba-218	531	19	countries	country	NOUN
faba-218	531	20	.	.	PUNCT
faba-218	532	1	research	research	NOUN
faba-218	532	2	in	in	ADP
faba-218	532	3	world	world	NOUN
faba-218	532	4	economy	economy	NOUN
faba-218	532	5	,	,	PUNCT
faba-218	532	6	9(2	9(2	NUM
faba-218	532	7	):	):	PUNCT
faba-218	532	8	44‑51	44‑51	PROPN
faba-218	532	9	.	.	PUNCT
faba-218	532	10	whitefield	whitefield	PROPN
faba-218	532	11	,	,	PUNCT
faba-218	532	12	a.	a.	NOUN
faba-218	532	13	a.	a.	PROPN
faba-218	532	14	,	,	PUNCT
faba-218	532	15	and	and	CCONJ
faba-218	532	16	p.	p.	PROPN
faba-218	532	17	savvas	savvas	NOUN
faba-218	532	18	.	.	PUNCT
faba-218	533	1	2016	2016	NUM
faba-218	533	2	.	.	PUNCT
faba-218	534	1	the	the	DET
faba-218	534	2	adoption	adoption	NOUN
faba-218	534	3	and	and	CCONJ
faba-218	534	4	implementation	implementation	NOUN
faba-218	534	5	of	of	ADP
faba-218	534	6	the	the	DET
faba-218	534	7	international	international	ADJ
faba-218	534	8	public	public	ADJ
faba-218	534	9	sector	sector	NOUN
faba-218	534	10	accounting	accounting	NOUN
faba-218	534	11	standards	standard	NOUN
faba-218	534	12	:	:	PUNCT
faba-218	534	13	the	the	DET
faba-218	534	14	challenges	challenge	NOUN
faba-218	534	15	faced	face	VERB
faba-218	534	16	by	by	ADP
faba-218	534	17	the	the	DET
faba-218	534	18	united	united	PROPN
faba-218	534	19	nation	nation	PROPN
faba-218	534	20	in	in	ADP
faba-218	534	21	producing	produce	VERB
faba-218	534	22	un	un	ADJ
faba-218	534	23	-	-	ADJ
faba-218	534	24	ipsas	ipsas	ADJ
faba-218	534	25	compliant	compliant	ADJ
faba-218	534	26	financial	financial	ADJ
faba-218	534	27	reports	report	NOUN
faba-218	534	28	in	in	ADP
faba-218	534	29	kenya	kenya	PROPN
faba-218	534	30	.	.	PUNCT
faba-218	535	1	international	international	ADJ
faba-218	535	2	journal	journal	PROPN
faba-218	535	3	of	of	ADP
faba-218	535	4	finance	finance	NOUN
faba-218	535	5	and	and	CCONJ
faba-218	535	6	accounting	accounting	NOUN
faba-218	535	7	,	,	PUNCT
faba-218	535	8	1(1	1(1	NUM
faba-218	535	9	):	):	PUNCT
faba-218	535	10	75‑91	75‑91	NUM
faba-218	535	11	.	.	PUNCT
faba-218	536	1	https://doi.org/10.47604/ijfa.42	https://doi.org/10.47604/ijfa.42	NOUN
faba-218	536	2	.	.	PUNCT
faba-218	537	1	williams	williams	PROPN
faba-218	537	2	,	,	PUNCT
faba-218	537	3	a.	a.	NOUN
faba-218	537	4	atuilik	atuilik	PROPN
faba-218	537	5	,	,	PUNCT
faba-218	537	6	and	and	CCONJ
faba-218	537	7	s.	s.	PROPN
faba-218	537	8	hussein	hussein	PROPN
faba-218	537	9	.	.	PUNCT
faba-218	538	1	2019	2019	NUM
faba-218	538	2	.	.	PUNCT
faba-218	539	1	impact	impact	NOUN
faba-218	539	2	of	of	ADP
faba-218	539	3	ipsas	ipsas	ADJ
faba-218	539	4	adoption	adoption	NOUN
faba-218	539	5	on	on	ADP
faba-218	539	6	transparency	transparency	NOUN
faba-218	539	7	and	and	CCONJ
faba-218	539	8	accountability	accountability	NOUN
faba-218	539	9	in	in	ADP
faba-218	539	10	managing	manage	VERB
faba-218	539	11	public	public	ADJ
faba-218	539	12	funds	fund	NOUN
faba-218	539	13	in	in	ADP
faba-218	539	14	developing	develop	VERB
faba-218	539	15	countries	country	NOUN
faba-218	539	16	:	:	PUNCT
faba-218	539	17	evidence	evidence	NOUN
faba-218	539	18	from	from	ADP
faba-218	539	19	liberia	liberia	PROPN
faba-218	539	20	.	.	PUNCT
faba-218	540	1	journal	journal	PROPN
faba-218	540	2	of	of	ADP
faba-218	540	3	accounting	accounting	NOUN
faba-218	540	4	and	and	CCONJ
faba-218	540	5	taxation	taxation	NOUN
faba-218	540	6	,	,	PUNCT
faba-218	540	7	11(6	11(6	NUM
faba-218	540	8	):	):	PUNCT
faba-218	540	9	99‑110	99‑110	NOUN
faba-218	540	10	.	.	PUNCT
faba-218	541	1	https://doi.org/10.5897/jat2019.0345	https://doi.org/10.5897/jat2019.0345	X
faba-218	541	2	.	.	PUNCT
faba-218	542	1	wong	wong	PROPN
faba-218	542	2	,	,	PUNCT
faba-218	542	3	k.	k.	PROPN
faba-218	542	4	k.k	k.k	PROPN
faba-218	542	5	..	..	PROPN
faba-218	542	6	2019	2019	NUM
faba-218	542	7	.	.	PUNCT
faba-218	543	1	mastering	master	VERB
faba-218	543	2	partial	partial	ADJ
faba-218	543	3	least	least	ADJ
faba-218	543	4	squares	square	NOUN
faba-218	543	5	structural	structural	ADJ
faba-218	543	6	equation	equation	NOUN
faba-218	543	7	modeling	modeling	NOUN
faba-218	543	8	(	(	PUNCT
faba-218	543	9	pls	pls	INTJ
faba-218	543	10	-	-	PUNCT
faba-218	543	11	sem	sem	NOUN
faba-218	543	12	)	)	PUNCT
faba-218	543	13	with	with	ADP
faba-218	543	14	smartpls	smartpls	NOUN
faba-218	543	15	in	in	ADP
faba-218	543	16	38	38	NUM
faba-218	543	17	hours	hour	NOUN
faba-218	543	18	.	.	PUNCT
faba-218	544	1	iuniverse	iuniverse	PROPN
faba-218	544	2	.	.	PUNCT
faba-218	545	1	zait	zait	PROPN
faba-218	545	2	,	,	PUNCT
faba-218	545	3	a.	a.	NOUN
faba-218	545	4	,	,	PUNCT
faba-218	545	5	and	and	CCONJ
faba-218	545	6	p.	p.	PROPN
faba-218	545	7	e.	e.	PROPN
faba-218	545	8	bertea	bertea	PROPN
faba-218	545	9	.	.	PUNCT
faba-218	546	1	2011	2011	NUM
faba-218	546	2	.	.	PUNCT
faba-218	547	1	methods	method	NOUN
faba-218	547	2	for	for	ADP
faba-218	547	3	testing	test	VERB
faba-218	547	4	discriminant	discriminant	ADJ
faba-218	547	5	validity	validity	NOUN
faba-218	547	6	.	.	PUNCT
faba-218	548	1	management	management	NOUN
faba-218	548	2	&	&	CCONJ
faba-218	548	3	marketing	marketing	PROPN
faba-218	548	4	,	,	PUNCT
faba-218	548	5	ix(2	ix(2	PROPN
faba-218	548	6	):	):	PUNCT
faba-218	548	7	217‑24	217‑24	PROPN
faba-218	548	8	.	.	PUNCT
faba-218	548	9	zibaghafa	zibaghafa	PROPN
faba-218	548	10	,	,	PUNCT
faba-218	548	11	s.	s.	PROPN
faba-218	548	12	,	,	PUNCT
faba-218	548	13	and	and	CCONJ
faba-218	548	14	m.	m.	NOUN
faba-218	548	15	okpolosa	okpolosa	PROPN
faba-218	548	16	.	.	PROPN
faba-218	548	17	2024	2024	NUM
faba-218	548	18	.	.	PUNCT
faba-218	549	1	international	international	ADJ
faba-218	549	2	public	public	ADJ
faba-218	549	3	sector	sector	NOUN
faba-218	549	4	accounting	accounting	NOUN
faba-218	549	5	standards	standard	NOUN
faba-218	549	6	adoption	adoption	NOUN
faba-218	549	7	and	and	CCONJ
faba-218	549	8	challenges	challenge	NOUN
faba-218	549	9	of	of	ADP
faba-218	549	10	implementation	implementation	NOUN
faba-218	549	11	in	in	ADP
faba-218	549	12	nigeria	nigeria	PROPN
faba-218	549	13	.	.	PUNCT
faba-218	550	1	european	european	PROPN
faba-218	550	2	journal	journal	PROPN
faba-218	550	3	of	of	ADP
faba-218	550	4	accounting	accounting	NOUN
faba-218	550	5	,	,	PUNCT
faba-218	550	6	auditing	auditing	NOUN
faba-218	550	7	and	and	CCONJ
faba-218	550	8	finance	finance	NOUN
faba-218	550	9	research	research	NOUN
faba-218	550	10	,	,	PUNCT
faba-218	550	11	12(1	12(1	NUM
faba-218	550	12	):	):	PUNCT
faba-218	550	13	108‑25	108‑25	NUM
faba-218	550	14	.	.	PUNCT
faba-218	551	1	https://doi.org/10.37745/ejaafr.2013/vol12n1108125	https://doi.org/10.37745/ejaafr.2013/vol12n1108125	NOUN
faba-218	551	2	.	.	PUNCT
faba-218	551	3	widad	widad	PROPN
faba-218	551	4	benzine	benzine	NOUN
faba-218	551	5	/	/	SYM
faba-218	551	6	finance	finance	NOUN
faba-218	551	7	,	,	PUNCT
faba-218	551	8	accounting	accounting	NOUN
faba-218	551	9	and	and	CCONJ
faba-218	551	10	business	business	NOUN
faba-218	551	11	analysis	analysis	NOUN
faba-218	551	12	,	,	PUNCT
faba-218	551	13	volume	volume	NOUN
faba-218	551	14	6	6	NUM
faba-218	551	15	,	,	PUNCT
faba-218	551	16	issue	issue	NOUN
faba-218	551	17	2	2	NUM
faba-218	551	18	,	,	PUNCT
faba-218	551	19	2024	2024	NUM
faba-218	551	20	134	134	NUM
faba-218	551	21	appendix	appendix	NOUN
faba-218	551	22	1	1	NUM
faba-218	551	23	.	.	PUNCT
faba-218	551	24	questionnaire	questionnaire	NOUN
faba-218	551	25	research	research	NOUN
faba-218	551	26	variables	variable	NOUN
faba-218	551	27	and	and	CCONJ
faba-218	551	28	measurement	measurement	NOUN
faba-218	551	29	items	item	NOUN
faba-218	551	30	references	reference	VERB
faba-218	551	31	implementation	implementation	NOUN
faba-218	551	32	of	of	ADP
faba-218	551	33	ipsas	ipsa	NOUN
faba-218	551	34	imp1	imp1	PROPN
faba-218	551	35	implementation	implementation	NOUN
faba-218	551	36	of	of	ADP
faba-218	551	37	ipsas	ipsa	NOUN
faba-218	551	38	is	be	AUX
faba-218	551	39	one	one	NUM
faba-218	551	40	of	of	ADP
faba-218	551	41	the	the	DET
faba-218	551	42	priorities	priority	NOUN
faba-218	551	43	of	of	ADP
faba-218	551	44	the	the	DET
faba-218	551	45	algerian	algerian	ADJ
faba-218	551	46	government	government	NOUN
faba-218	551	47	.	.	PUNCT
faba-218	552	1	whitefield	whitefield	PROPN
faba-218	552	2	and	and	CCONJ
faba-218	552	3	savvas	savvas	PROPN
faba-218	552	4	(	(	PUNCT
faba-218	552	5	2016	2016	NUM
faba-218	552	6	)	)	PUNCT
faba-218	553	1	abu	abu	PROPN
faba-218	553	2	haija	haija	X
faba-218	553	3	et	et	PROPN
faba-218	553	4	al	al	PROPN
faba-218	553	5	.	.	PROPN
faba-218	554	1	(	(	PUNCT
faba-218	554	2	2021	2021	NUM
faba-218	554	3	)	)	PUNCT
faba-218	554	4	imp2	imp2	NOUN
faba-218	554	5	there	there	PRON
faba-218	554	6	is	be	VERB
faba-218	554	7	a	a	DET
faba-218	554	8	clear	clear	ADJ
faba-218	554	9	political	political	ADJ
faba-218	554	10	direction	direction	NOUN
faba-218	554	11	for	for	ADP
faba-218	554	12	implementing	implement	VERB
faba-218	554	13	ipsas	ipsa	NOUN
faba-218	554	14	.	.	PUNCT
faba-218	555	1	imp3	imp3	PROPN
faba-218	555	2	the	the	DET
faba-218	555	3	state	state	NOUN
faba-218	555	4	is	be	AUX
faba-218	555	5	making	make	VERB
faba-218	555	6	efforts	effort	NOUN
faba-218	555	7	to	to	PART
faba-218	555	8	provide	provide	VERB
faba-218	555	9	the	the	DET
faba-218	555	10	necessary	necessary	ADJ
faba-218	555	11	support	support	NOUN
faba-218	555	12	to	to	PART
faba-218	555	13	implement	implement	VERB
faba-218	555	14	ipsas	ipsa	NOUN
faba-218	555	15	.	.	PUNCT
faba-218	556	1	imp4	imp4	NOUN
faba-218	556	2	the	the	DET
faba-218	556	3	government	government	NOUN
faba-218	556	4	is	be	AUX
faba-218	556	5	undertaking	undertake	VERB
faba-218	556	6	important	important	ADJ
faba-218	556	7	legal	legal	ADJ
faba-218	556	8	reforms	reform	NOUN
faba-218	556	9	to	to	PART
faba-218	556	10	move	move	VERB
faba-218	556	11	towards	towards	ADP
faba-218	556	12	implementing	implement	VERB
faba-218	556	13	ipsas	ipsa	NOUN
faba-218	556	14	.	.	PUNCT
faba-218	557	1	imp5	imp5	VERB
faba-218	557	2	the	the	DET
faba-218	557	3	government	government	NOUN
faba-218	557	4	is	be	AUX
faba-218	557	5	adopting	adopt	VERB
faba-218	557	6	a	a	DET
faba-218	557	7	clear	clear	ADJ
faba-218	557	8	roadmap	roadmap	NOUN
faba-218	557	9	to	to	PART
faba-218	557	10	move	move	VERB
faba-218	557	11	towards	towards	ADP
faba-218	557	12	full	full	ADJ
faba-218	557	13	accreditation	accreditation	NOUN
faba-218	557	14	of	of	ADP
faba-218	557	15	ipsas	ipsa	NOUN
faba-218	557	16	.	.	PUNCT
faba-218	558	1	imp6	imp6	PROPN
faba-218	558	2	our	our	PRON
faba-218	558	3	administration	administration	NOUN
faba-218	558	4	applies	apply	VERB
faba-218	558	5	the	the	DET
faba-218	558	6	laws	law	NOUN
faba-218	558	7	established	establish	VERB
faba-218	558	8	by	by	ADP
faba-218	558	9	the	the	DET
faba-218	558	10	country	country	NOUN
faba-218	558	11	in	in	ADP
faba-218	558	12	order	order	NOUN
faba-218	558	13	to	to	PART
faba-218	558	14	implement	implement	VERB
faba-218	558	15	ipsas	ipsa	NOUN
faba-218	558	16	.	.	PUNCT
faba-218	559	1	transparency	transparency	NOUN
faba-218	559	2	and	and	CCONJ
faba-218	559	3	accountability	accountability	NOUN
faba-218	559	4	trn1	trn1	NOUN
faba-218	559	5	ipsas	ipsas	ADJ
faba-218	559	6	implementation	implementation	NOUN
faba-218	559	7	improves	improve	VERB
faba-218	559	8	the	the	DET
faba-218	559	9	quality	quality	NOUN
faba-218	559	10	of	of	ADP
faba-218	559	11	financial	financial	ADJ
faba-218	559	12	information	information	NOUN
faba-218	559	13	and	and	CCONJ
faba-218	559	14	supports	support	VERB
faba-218	559	15	transparency	transparency	NOUN
faba-218	559	16	in	in	ADP
faba-218	559	17	government	government	NOUN
faba-218	559	18	financial	financial	ADJ
faba-218	559	19	practices	practice	NOUN
faba-218	559	20	.	.	PUNCT
faba-218	560	1	alshujairi	alshujairi	NOUN
faba-218	560	2	(	(	PUNCT
faba-218	560	3	2024	2024	NUM
faba-218	560	4	)	)	PUNCT
faba-218	560	5	al	al	PROPN
faba-218	560	6	-	-	PUNCT
faba-218	560	7	kharabsheh	kharabsheh	PROPN
faba-218	560	8	(	(	PUNCT
faba-218	560	9	2021	2021	NUM
faba-218	560	10	)	)	PUNCT
faba-218	560	11	christiaens	christiaens	PROPN
faba-218	560	12	et	et	PROPN
faba-218	560	13	al	al	PROPN
faba-218	560	14	.	.	PROPN
faba-218	561	1	(	(	PUNCT
faba-218	561	2	2010	2010	NUM
faba-218	561	3	)	)	PUNCT
faba-218	561	4	trn2	trn2	PROPN
faba-218	561	5	ipsas	ipsa	NOUN
faba-218	561	6	provides	provide	VERB
faba-218	561	7	a	a	DET
faba-218	561	8	suitable	suitable	ADJ
faba-218	561	9	measurement	measurement	NOUN
faba-218	561	10	basis	basis	NOUN
faba-218	561	11	for	for	ADP
faba-218	561	12	financial	financial	ADJ
faba-218	561	13	reporting	reporting	NOUN
faba-218	561	14	which	which	PRON
faba-218	561	15	improves	improve	VERB
faba-218	561	16	government	government	NOUN
faba-218	561	17	financial	financial	ADJ
faba-218	561	18	transparency	transparency	NOUN
faba-218	561	19	.	.	PUNCT
faba-218	562	1	trn3	trn3	PROPN
faba-218	562	2	ipsas	ipsas	PROPN
faba-218	562	3	raises	raise	VERB
faba-218	562	4	the	the	DET
faba-218	562	5	level	level	NOUN
faba-218	562	6	of	of	ADP
faba-218	562	7	disclosure	disclosure	NOUN
faba-218	562	8	and	and	CCONJ
faba-218	562	9	comparability	comparability	NOUN
faba-218	562	10	of	of	ADP
faba-218	562	11	information	information	NOUN
faba-218	562	12	,	,	PUNCT
faba-218	562	13	which	which	PRON
faba-218	562	14	increases	increase	VERB
faba-218	562	15	the	the	DET
faba-218	562	16	transparency	transparency	NOUN
faba-218	562	17	of	of	ADP
faba-218	562	18	government	government	NOUN
faba-218	562	19	financial	financial	ADJ
faba-218	562	20	reports	report	NOUN
faba-218	562	21	.	.	PUNCT
faba-218	563	1	trn4	trn4	PROPN
faba-218	563	2	ipsas	ipsas	PROPN
faba-218	563	3	improves	improve	VERB
faba-218	563	4	accountability	accountability	NOUN
faba-218	563	5	for	for	ADP
faba-218	563	6	public	public	ADJ
faba-218	563	7	sector	sector	NOUN
faba-218	563	8	performance	performance	NOUN
faba-218	563	9	.	.	PUNCT
faba-218	564	1	trn5	trn5	PROPN
faba-218	564	2	ipsas	ipsas	PROPN
faba-218	564	3	improves	improve	VERB
faba-218	564	4	external	external	ADJ
faba-218	564	5	oversight	oversight	NOUN
faba-218	564	6	and	and	CCONJ
faba-218	564	7	accountability	accountability	NOUN
faba-218	564	8	.	.	PUNCT
faba-218	565	1	trn6	trn6	PROPN
faba-218	565	2	-ipsas	-ipsas	PROPN
faba-218	565	3	promotes	promote	VERB
faba-218	565	4	information	information	NOUN
faba-218	565	5	transparency	transparency	NOUN
faba-218	565	6	and	and	CCONJ
faba-218	565	7	government	government	NOUN
faba-218	565	8	accountability	accountability	NOUN
faba-218	565	9	to	to	ADP
faba-218	565	10	citizens	citizen	NOUN
faba-218	565	11	and	and	CCONJ
faba-218	565	12	the	the	DET
faba-218	565	13	general	general	ADJ
faba-218	565	14	public	public	NOUN
faba-218	565	15	.	.	PUNCT
faba-218	566	1	accrual	accrual	ADJ
faba-218	566	2	basis	basis	NOUN
faba-218	566	3	acc1	acc1	NOUN
faba-218	566	4	implementing	implement	VERB
faba-218	566	5	ipsas	ipsa	NOUN
faba-218	566	6	contributes	contribute	VERB
faba-218	566	7	to	to	ADP
faba-218	566	8	the	the	DET
faba-218	566	9	strong	strong	ADJ
faba-218	566	10	adoption	adoption	NOUN
faba-218	566	11	of	of	ADP
faba-218	566	12	the	the	DET
faba-218	566	13	accrual	accrual	ADJ
faba-218	566	14	basis	basis	NOUN
faba-218	566	15	in	in	ADP
faba-218	566	16	public	public	ADJ
faba-218	566	17	sector	sector	NOUN
faba-218	566	18	accounting	accounting	NOUN
faba-218	566	19	.	.	PUNCT
faba-218	567	1	shehadeh	shehadeh	PROPN
faba-218	567	2	(	(	PUNCT
faba-218	567	3	2022	2022	NUM
faba-218	567	4	)	)	PUNCT
faba-218	567	5	al	al	PROPN
faba-218	567	6	-	-	PUNCT
faba-218	567	7	kharabsheh	kharabsheh	PROPN
faba-218	567	8	(	(	PUNCT
faba-218	567	9	2021	2021	NUM
faba-218	567	10	)	)	PUNCT
faba-218	567	11	alshujairi	alshujairi	NOUN
faba-218	567	12	(	(	PUNCT
faba-218	567	13	2024	2024	NUM
faba-218	567	14	)	)	PUNCT
faba-218	567	15	acc2	acc2	NOUN
faba-218	567	16	accrual	accrual	ADJ
faba-218	567	17	accounting	accounting	NOUN
faba-218	567	18	is	be	AUX
faba-218	567	19	more	more	ADV
faba-218	567	20	effective	effective	ADJ
faba-218	567	21	than	than	ADP
faba-218	567	22	cash	cash	NOUN
faba-218	567	23	accounting	accounting	NOUN
faba-218	567	24	in	in	ADP
faba-218	567	25	giving	give	VERB
faba-218	567	26	reliable	reliable	ADJ
faba-218	567	27	information	information	NOUN
faba-218	567	28	about	about	ADP
faba-218	567	29	the	the	DET
faba-218	567	30	financial	financial	ADJ
faba-218	567	31	position	position	NOUN
faba-218	567	32	and	and	CCONJ
faba-218	567	33	performance	performance	NOUN
faba-218	567	34	of	of	ADP
faba-218	567	35	the	the	DET
faba-218	567	36	government	government	NOUN
faba-218	567	37	.	.	PUNCT
faba-218	568	1	acc3	acc3	PROPN
faba-218	568	2	accrual	accrual	ADJ
faba-218	568	3	basis	basis	NOUN
faba-218	568	4	enhances	enhance	VERB
faba-218	568	5	the	the	DET
faba-218	568	6	management	management	NOUN
faba-218	568	7	of	of	ADP
faba-218	568	8	expenses	expense	NOUN
faba-218	568	9	and	and	CCONJ
faba-218	568	10	receivables	receivables	NOUN
faba-218	568	11	.	.	PUNCT
faba-218	569	1	acc4	acc4	PROPN
faba-218	569	2	the	the	DET
faba-218	569	3	accrual	accrual	ADJ
faba-218	569	4	basis	basis	NOUN
faba-218	569	5	is	be	AUX
faba-218	569	6	considered	consider	VERB
faba-218	569	7	more	more	ADV
faba-218	569	8	useful	useful	ADJ
faba-218	569	9	for	for	ADP
faba-218	569	10	managing	manage	VERB
faba-218	569	11	assets	asset	NOUN
faba-218	569	12	and	and	CCONJ
faba-218	569	13	liabilities	liability	NOUN
faba-218	569	14	.	.	PUNCT
faba-218	570	1	acc5	acc5	PROPN
faba-218	570	2	the	the	DET
faba-218	570	3	accrual	accrual	ADJ
faba-218	570	4	basis	basis	NOUN
faba-218	570	5	provides	provide	VERB
faba-218	570	6	financial	financial	ADJ
faba-218	570	7	information	information	NOUN
faba-218	570	8	to	to	PART
faba-218	570	9	monitor	monitor	VERB
faba-218	570	10	performance	performance	NOUN
faba-218	570	11	and	and	CCONJ
faba-218	570	12	public	public	ADJ
faba-218	570	13	funds	fund	NOUN
faba-218	570	14	against	against	ADP
faba-218	570	15	corruption	corruption	NOUN
faba-218	570	16	.	.	PUNCT
faba-218	571	1	acc6	acc6	PROPN
faba-218	571	2	implementing	implement	VERB
faba-218	571	3	the	the	DET
faba-218	571	4	accrual	accrual	ADJ
faba-218	571	5	basis	basis	NOUN
faba-218	571	6	improves	improve	VERB
faba-218	571	7	the	the	DET
faba-218	571	8	quality	quality	NOUN
faba-218	571	9	of	of	ADP
faba-218	571	10	financial	financial	ADJ
faba-218	571	11	reports	report	NOUN
faba-218	571	12	.	.	PUNCT
faba-218	572	1	international	international	ADJ
faba-218	572	2	harmonization	harmonization	NOUN
faba-218	572	3	hrm1	hrm1	PROPN
faba-218	572	4	-ipsas	-ipsas	PROPN
faba-218	572	5	implementation	implementation	NOUN
faba-218	572	6	achieves	achieve	VERB
faba-218	572	7	international	international	ADJ
faba-218	572	8	accounting	accounting	NOUN
faba-218	572	9	harmonization	harmonization	NOUN
faba-218	572	10	for	for	ADP
faba-218	572	11	government	government	NOUN
faba-218	572	12	agencies	agency	NOUN
faba-218	572	13	.	.	PUNCT
faba-218	573	1	alshujairi	alshujairi	NOUN
faba-218	573	2	(	(	PUNCT
faba-218	573	3	2024	2024	NUM
faba-218	573	4	)	)	PUNCT
faba-218	573	5	al	al	PROPN
faba-218	573	6	-	-	PUNCT
faba-218	573	7	kharabsheh	kharabsheh	PROPN
faba-218	573	8	(	(	PUNCT
faba-218	573	9	2021	2021	NUM
faba-218	573	10	)	)	PUNCT
faba-218	573	11	salia	salia	PROPN
faba-218	573	12	and	and	CCONJ
faba-218	573	13	atuilik	atuilik	PROPN
faba-218	573	14	(	(	PUNCT
faba-218	573	15	2018	2018	NUM
faba-218	573	16	)	)	PUNCT
faba-218	573	17	ademola	ademola	PROPN
faba-218	573	18	et	et	PROPN
faba-218	573	19	al	al	PROPN
faba-218	573	20	.	.	PROPN
faba-218	573	21	(	(	PUNCT
faba-218	573	22	2020	2020	NUM
faba-218	573	23	)	)	PUNCT
faba-218	573	24	hrm2	hrm2	PROPN
faba-218	573	25	-ipsas	-ipsas	PROPN
faba-218	573	26	implementation	implementation	NOUN
faba-218	573	27	facilitates	facilitate	VERB
faba-218	573	28	the	the	DET
faba-218	573	29	consolidation	consolidation	NOUN
faba-218	573	30	of	of	ADP
faba-218	573	31	financial	financial	ADJ
faba-218	573	32	statements	statement	NOUN
faba-218	573	33	better	well	ADV
faba-218	573	34	than	than	ADP
faba-218	573	35	the	the	DET
faba-218	573	36	current	current	ADJ
faba-218	573	37	accounting	accounting	NOUN
faba-218	573	38	system	system	NOUN
faba-218	573	39	.	.	PUNCT
faba-218	574	1	hrm3	hrm3	NOUN
faba-218	574	2	ipsas	ipsas	PROPN
faba-218	574	3	implementation	implementation	NOUN
faba-218	574	4	ensures	ensure	VERB
faba-218	574	5	that	that	SCONJ
faba-218	574	6	financial	financial	ADJ
faba-218	574	7	reporting	reporting	NOUN
faba-218	574	8	is	be	AUX
faba-218	574	9	consistent	consistent	ADJ
faba-218	574	10	and	and	CCONJ
faba-218	574	11	globally	globally	ADV
faba-218	574	12	comparable	comparable	ADJ
faba-218	574	13	.	.	PUNCT
faba-218	575	1	hrm4	hrm4	NOUN
faba-218	575	2	ipsas	ipsas	PROPN
faba-218	575	3	implementation	implementation	NOUN
faba-218	575	4	helps	help	VERB
faba-218	575	5	align	align	VERB
faba-218	575	6	with	with	ADP
faba-218	575	7	the	the	DET
faba-218	575	8	requirements	requirement	NOUN
faba-218	575	9	of	of	ADP
faba-218	575	10	international	international	ADJ
faba-218	575	11	organizations	organization	NOUN
faba-218	575	12	and	and	CCONJ
faba-218	575	13	development	development	NOUN
faba-218	575	14	aid	aid	NOUN
faba-218	575	15	providers	provider	NOUN
faba-218	575	16	.	.	PUNCT
faba-218	576	1	hrm5	hrm5	NOUN
faba-218	576	2	ipsas	ipsas	PROPN
faba-218	576	3	implementation	implementation	NOUN
faba-218	576	4	enhances	enhance	VERB
faba-218	576	5	the	the	DET
faba-218	576	6	inflow	inflow	NOUN
faba-218	576	7	of	of	ADP
faba-218	576	8	foreign	foreign	ADJ
faba-218	576	9	direct	direct	ADJ
faba-218	576	10	investment	investment	NOUN
faba-218	576	11	.	.	PUNCT
faba-218	577	1	hrm6	hrm6	PROPN
faba-218	577	2	ipsas	ipsas	PROPN
faba-218	577	3	implementation	implementation	NOUN
faba-218	577	4	facilitates	facilitate	VERB
faba-218	577	5	the	the	DET
faba-218	577	6	flow	flow	NOUN
faba-218	577	7	of	of	ADP
faba-218	577	8	foreign	foreign	ADJ
faba-218	577	9	aid	aid	NOUN
faba-218	577	10	.	.	PUNCT
faba-218	578	1	cost	cost	NOUN
faba-218	578	2	cos1	cos1	PROPN
faba-218	578	3	ipsas	ipsas	ADJ
faba-218	578	4	implementation	implementation	NOUN
faba-218	578	5	is	be	AUX
faba-218	578	6	associated	associate	VERB
faba-218	578	7	with	with	ADP
faba-218	578	8	high	high	ADJ
faba-218	578	9	costs	cost	NOUN
faba-218	578	10	.	.	PUNCT
faba-218	579	1	ahmad	ahmad	PROPN
faba-218	579	2	and	and	CCONJ
faba-218	579	3	nasseredine	nasseredine	PROPN
faba-218	579	4	(	(	PUNCT
faba-218	579	5	2019	2019	NUM
faba-218	579	6	)	)	PUNCT
faba-218	579	7	cos2	cos2	PROPN
faba-218	579	8	seminars	seminar	NOUN
faba-218	579	9	and	and	CCONJ
faba-218	579	10	training	training	NOUN
faba-218	579	11	courses	course	NOUN
faba-218	579	12	for	for	ADP
faba-218	579	13	ipsas	ipsas	ADJ
faba-218	579	14	implementation	implementation	NOUN
faba-218	579	15	are	be	AUX
faba-218	579	16	expensive	expensive	ADJ
faba-218	579	17	.	.	PUNCT
faba-218	580	1	widad	widad	PROPN
faba-218	580	2	benzine	benzine	NOUN
faba-218	580	3	/	/	SYM
faba-218	580	4	finance	finance	NOUN
faba-218	580	5	,	,	PUNCT
faba-218	580	6	accounting	accounting	NOUN
faba-218	580	7	and	and	CCONJ
faba-218	580	8	business	business	NOUN
faba-218	580	9	analysis	analysis	NOUN
faba-218	580	10	,	,	PUNCT
faba-218	580	11	volume	volume	NOUN
faba-218	580	12	6	6	NUM
faba-218	580	13	,	,	PUNCT
faba-218	580	14	issue	issue	NOUN
faba-218	580	15	2	2	NUM
faba-218	580	16	,	,	PUNCT
faba-218	580	17	2024	2024	NUM
faba-218	580	18	135	135	NUM
faba-218	580	19	cos3	cos3	PROPN
faba-218	580	20	the	the	DET
faba-218	580	21	hardware	hardware	NOUN
faba-218	580	22	and	and	CCONJ
faba-218	580	23	software	software	NOUN
faba-218	580	24	required	require	VERB
faba-218	580	25	for	for	ADP
faba-218	580	26	ipsas	ipsas	ADJ
faba-218	580	27	implementation	implementation	NOUN
faba-218	580	28	involve	involve	VERB
faba-218	580	29	significant	significant	ADJ
faba-218	580	30	expenses	expense	NOUN
faba-218	580	31	.	.	PUNCT
faba-218	581	1	whitefield	whitefield	PROPN
faba-218	581	2	and	and	CCONJ
faba-218	581	3	savvas	savvas	PROPN
faba-218	581	4	(	(	PUNCT
faba-218	581	5	2016	2016	NUM
faba-218	581	6	)	)	PUNCT
faba-218	581	7	agyemang	agyemang	PROPN
faba-218	581	8	(	(	PUNCT
faba-218	581	9	2017	2017	NUM
faba-218	581	10	)	)	PUNCT
faba-218	581	11	cos4	cos4	PROPN
faba-218	581	12	replacing	replacing	NOUN
faba-218	581	13	of	of	ADP
faba-218	581	14	previous	previous	ADJ
faba-218	581	15	accounting	accounting	NOUN
faba-218	581	16	packages	package	NOUN
faba-218	581	17	incurs	incur	VERB
faba-218	581	18	high	high	ADJ
faba-218	581	19	costs	cost	NOUN
faba-218	581	20	.	.	PUNCT
faba-218	582	1	cos5	cos5	PROPN
faba-218	582	2	ipsas	ipsas	PROPN
faba-218	582	3	maintenance	maintenance	NOUN
faba-218	582	4	costs	cost	NOUN
faba-218	582	5	are	be	AUX
faba-218	582	6	high	high	ADJ
faba-218	582	7	.	.	PUNCT
faba-218	583	1	cos6	cos6	NOUN
faba-218	583	2	estimating	estimate	VERB
faba-218	583	3	the	the	DET
faba-218	583	4	overall	overall	ADJ
faba-218	583	5	cost	cost	NOUN
faba-218	583	6	of	of	ADP
faba-218	583	7	ipsas	ipsas	ADJ
faba-218	583	8	implementation	implementation	NOUN
faba-218	583	9	is	be	AUX
faba-218	583	10	difficult	difficult	ADJ
faba-218	583	11	.	.	PUNCT
faba-218	584	1	skills	skill	NOUN
faba-218	584	2	skl1	skl1	VERB
faba-218	584	3	ipsas	ipsas	ADJ
faba-218	584	4	implementation	implementation	NOUN
faba-218	584	5	requires	require	VERB
faba-218	584	6	a	a	DET
faba-218	584	7	high	high	ADJ
faba-218	584	8	level	level	NOUN
faba-218	584	9	of	of	ADP
faba-218	584	10	specific	specific	ADJ
faba-218	584	11	knowledge	knowledge	NOUN
faba-218	584	12	and	and	CCONJ
faba-218	584	13	skills	skill	NOUN
faba-218	584	14	.	.	PUNCT
faba-218	585	1	agyemang	agyemang	PROPN
faba-218	585	2	(	(	PUNCT
faba-218	585	3	2017	2017	NUM
faba-218	585	4	)	)	PUNCT
faba-218	585	5	miraj	miraj	PROPN
faba-218	585	6	and	and	CCONJ
faba-218	585	7	wang	wang	PROPN
faba-218	585	8	(	(	PUNCT
faba-218	585	9	2019	2019	NUM
faba-218	585	10	)	)	PUNCT
faba-218	586	1	abu	abu	PROPN
faba-218	586	2	haija	haija	X
faba-218	586	3	et	et	PROPN
faba-218	586	4	al	al	PROPN
faba-218	586	5	.	.	PROPN
faba-218	587	1	(	(	PUNCT
faba-218	587	2	2021	2021	NUM
faba-218	587	3	)	)	PUNCT
faba-218	587	4	skl2	skl2	PROPN
faba-218	587	5	there	there	PRON
faba-218	587	6	is	be	VERB
faba-218	587	7	little	little	ADJ
faba-218	587	8	general	general	ADJ
faba-218	587	9	knowledge	knowledge	NOUN
faba-218	587	10	of	of	ADP
faba-218	587	11	ipsas	ipsa	NOUN
faba-218	587	12	among	among	ADP
faba-218	587	13	employees	employee	NOUN
faba-218	587	14	.	.	PUNCT
faba-218	588	1	skl3	skl3	PROPN
faba-218	588	2	there	there	PRON
faba-218	588	3	is	be	VERB
faba-218	588	4	a	a	DET
faba-218	588	5	low	low	ADJ
faba-218	588	6	level	level	NOUN
faba-218	588	7	of	of	ADP
faba-218	588	8	awareness	awareness	NOUN
faba-218	588	9	of	of	ADP
faba-218	588	10	the	the	DET
faba-218	588	11	importance	importance	NOUN
faba-218	588	12	of	of	ADP
faba-218	588	13	ipsas	ipsa	NOUN
faba-218	588	14	.	.	PUNCT
faba-218	589	1	skl4	skl4	NOUN
faba-218	589	2	training	training	NOUN
faba-218	589	3	on	on	ADP
faba-218	589	4	ipsas	ipsa	NOUN
faba-218	589	5	is	be	AUX
faba-218	589	6	necessary	necessary	ADJ
faba-218	589	7	to	to	PART
faba-218	589	8	enable	enable	VERB
faba-218	589	9	employees	employee	NOUN
faba-218	589	10	to	to	PART
faba-218	589	11	understand	understand	VERB
faba-218	589	12	it	it	PRON
faba-218	589	13	.	.	PUNCT
faba-218	590	1	skl5	skl5	VERB
faba-218	590	2	the	the	DET
faba-218	590	3	current	current	ADJ
faba-218	590	4	skills	skill	NOUN
faba-218	590	5	of	of	ADP
faba-218	590	6	public	public	ADJ
faba-218	590	7	sector	sector	NOUN
faba-218	590	8	employees	employee	NOUN
faba-218	590	9	are	be	AUX
faba-218	590	10	insufficient	insufficient	ADJ
faba-218	590	11	to	to	PART
faba-218	590	12	implement	implement	VERB
faba-218	590	13	ipsas	ipsa	NOUN
faba-218	590	14	.	.	PUNCT
faba-218	591	1	skl6	skl6	ADJ
faba-218	591	2	training	training	NOUN
faba-218	591	3	courses	course	NOUN
faba-218	591	4	available	available	ADJ
faba-218	591	5	to	to	ADP
faba-218	591	6	employees	employee	NOUN
faba-218	591	7	regarding	regard	VERB
faba-218	591	8	ipsas	ipsa	NOUN
faba-218	591	9	implementation	implementation	NOUN
faba-218	591	10	are	be	AUX
faba-218	591	11	insufficient	insufficient	ADJ
faba-218	591	12	.	.	PUNCT
faba-218	592	1	structural	structural	ADJ
faba-218	592	2	and	and	CCONJ
faba-218	592	3	organizational	organizational	ADJ
faba-218	592	4	transformation	transformation	NOUN
faba-218	592	5	str1	str1	NOUN
faba-218	592	6	ipsas	ipsa	VERB
faba-218	592	7	implementation	implementation	NOUN
faba-218	592	8	requires	require	VERB
faba-218	592	9	changing	change	VERB
faba-218	592	10	legislation	legislation	NOUN
faba-218	592	11	and	and	CCONJ
faba-218	592	12	regulations	regulation	NOUN
faba-218	592	13	.	.	PUNCT
faba-218	593	1	ahmad	ahmad	PROPN
faba-218	593	2	and	and	CCONJ
faba-218	593	3	nasseredine	nasseredine	PROPN
faba-218	593	4	(	(	PUNCT
faba-218	593	5	2019	2019	NUM
faba-218	593	6	)	)	PUNCT
faba-218	594	1	abu	abu	PROPN
faba-218	594	2	haija	haija	X
faba-218	594	3	et	et	PROPN
faba-218	594	4	al	al	PROPN
faba-218	594	5	.	.	PROPN
faba-218	595	1	(	(	PUNCT
faba-218	595	2	2021	2021	NUM
faba-218	595	3	)	)	PUNCT
faba-218	595	4	str2	str2	PROPN
faba-218	595	5	current	current	ADJ
faba-218	595	6	local	local	ADJ
faba-218	595	7	legislation	legislation	NOUN
faba-218	595	8	is	be	AUX
faba-218	595	9	not	not	PART
faba-218	595	10	sufficient	sufficient	ADJ
faba-218	595	11	for	for	ADP
faba-218	595	12	implementing	implement	VERB
faba-218	595	13	ipsas	ipsa	NOUN
faba-218	595	14	.	.	PUNCT
faba-218	596	1	str3	str3	NOUN
faba-218	596	2	-ipsas	-ipsas	PROPN
faba-218	596	3	implementation	implementation	NOUN
faba-218	596	4	requires	require	VERB
faba-218	596	5	modifying	modify	VERB
faba-218	596	6	accounting	accounting	NOUN
faba-218	596	7	records	record	NOUN
faba-218	596	8	and	and	CCONJ
faba-218	596	9	practices	practice	NOUN
faba-218	596	10	and	and	CCONJ
faba-218	596	11	modernizing	modernize	VERB
faba-218	596	12	the	the	DET
faba-218	596	13	public	public	ADJ
faba-218	596	14	accounting	accounting	NOUN
faba-218	596	15	system	system	NOUN
faba-218	596	16	.	.	PUNCT
faba-218	597	1	str4	str4	PROPN
faba-218	597	2	ipsas	ipsas	PROPN
faba-218	597	3	implementation	implementation	NOUN
faba-218	597	4	requires	require	VERB
faba-218	597	5	preparing	prepare	VERB
faba-218	597	6	the	the	DET
faba-218	597	7	infrastructure	infrastructure	NOUN
faba-218	597	8	and	and	CCONJ
faba-218	597	9	having	have	VERB
faba-218	597	10	integrated	integrate	VERB
faba-218	597	11	ict	ict	NOUN
faba-218	597	12	systems	system	NOUN
faba-218	597	13	.	.	PUNCT
faba-218	598	1	str5	str5	NOUN
faba-218	598	2	-current	-current	NOUN
faba-218	598	3	hardware	hardware	NOUN
faba-218	598	4	and	and	CCONJ
faba-218	598	5	software	software	NOUN
faba-218	598	6	are	be	AUX
faba-218	598	7	insufficient	insufficient	ADJ
faba-218	598	8	to	to	PART
faba-218	598	9	implement	implement	VERB
faba-218	598	10	ipsas	ipsa	NOUN
faba-218	598	11	.	.	PUNCT
faba-218	599	1	str6	str6	PROPN
faba-218	599	2	-government	-government	PROPN
faba-218	599	3	entities	entity	NOUN
faba-218	599	4	lack	lack	VERB
faba-218	599	5	sufficient	sufficient	ADJ
faba-218	599	6	internal	internal	ADJ
faba-218	599	7	and	and	CCONJ
faba-218	599	8	external	external	ADJ
faba-218	599	9	networks	network	NOUN
faba-218	599	10	to	to	PART
faba-218	599	11	facilitate	facilitate	VERB
faba-218	599	12	the	the	DET
faba-218	599	13	implementation	implementation	NOUN
faba-218	599	14	of	of	ADP
faba-218	599	15	ipsas	ipsa	NOUN
faba-218	599	16	.	.	PUNCT