id	sid	tid	token	lemma	pos
fbem-12641	1	1	frontiers	frontier	NOUN
fbem-12641	1	2	in	in	ADP
fbem-12641	1	3	business	business	NOUN
fbem-12641	1	4	,	,	PUNCT
fbem-12641	1	5	economics	economic	NOUN
fbem-12641	1	6	and	and	CCONJ
fbem-12641	1	7	management	management	NOUN
fbem-12641	1	8	issn	issn	PROPN
fbem-12641	1	9	:	:	PUNCT
fbem-12641	1	10	2766	2766	NUM
fbem-12641	1	11	-	-	PUNCT
fbem-12641	1	12	824x	824x	NUM
fbem-12641	1	13	|	|	ADJ
fbem-12641	1	14	vol	vol	NOUN
fbem-12641	1	15	.	.	PUNCT
fbem-12641	2	1	11	11	NUM
fbem-12641	2	2	,	,	PUNCT
fbem-12641	2	3	no	no	INTJ
fbem-12641	2	4	.	.	NOUN
fbem-12641	2	5	2	2	NUM
fbem-12641	2	6	,	,	PUNCT
fbem-12641	2	7	2023	2023	NUM
fbem-12641	2	8	364	364	NUM
fbem-12641	2	9	research	research	NOUN
fbem-12641	2	10	on	on	ADP
fbem-12641	2	11	strategy	strategy	NOUN
fbem-12641	2	12	to	to	ADP
fbem-12641	2	13	improving	improve	VERB
fbem-12641	2	14	the	the	DET
fbem-12641	2	15	core	core	NOUN
fbem-12641	2	16	competitiveness	competitiveness	NOUN
fbem-12641	2	17	of	of	ADP
fbem-12641	2	18	accountants	accountant	NOUN
fbem-12641	2	19	under	under	ADP
fbem-12641	2	20	the	the	DET
fbem-12641	2	21	new	new	ADJ
fbem-12641	2	22	situation	situation	NOUN
fbem-12641	2	23	jun	jun	PROPN
fbem-12641	2	24	chen	chen	PROPN
fbem-12641	2	25	philippine	philippine	PROPN
fbem-12641	2	26	christian	christian	PROPN
fbem-12641	2	27	university	university	PROPN
fbem-12641	2	28	,	,	PUNCT
fbem-12641	2	29	philippines	philippine	NOUN
fbem-12641	2	30	abstract	abstract	ADJ
fbem-12641	2	31	:	:	PUNCT
fbem-12641	2	32	when	when	SCONJ
fbem-12641	2	33	it	it	PRON
fbem-12641	2	34	comes	come	VERB
fbem-12641	2	35	to	to	ADP
fbem-12641	2	36	improving	improve	VERB
fbem-12641	2	37	the	the	DET
fbem-12641	2	38	core	core	NOUN
fbem-12641	2	39	competitiveness	competitiveness	NOUN
fbem-12641	2	40	of	of	ADP
fbem-12641	2	41	accounting	accounting	NOUN
fbem-12641	2	42	personnel	personnel	NOUN
fbem-12641	2	43	,	,	PUNCT
fbem-12641	2	44	we	we	PRON
fbem-12641	2	45	must	must	AUX
fbem-12641	2	46	deeply	deeply	ADV
fbem-12641	2	47	understand	understand	VERB
fbem-12641	2	48	and	and	CCONJ
fbem-12641	2	49	practice	practice	NOUN
fbem-12641	2	50	strategies	strategy	NOUN
fbem-12641	2	51	that	that	PRON
fbem-12641	2	52	focus	focus	VERB
fbem-12641	2	53	on	on	ADP
fbem-12641	2	54	improving	improve	VERB
fbem-12641	2	55	personal	personal	ADJ
fbem-12641	2	56	professionalism	professionalism	NOUN
fbem-12641	2	57	.	.	PUNCT
fbem-12641	3	1	the	the	DET
fbem-12641	3	2	purpose	purpose	NOUN
fbem-12641	3	3	of	of	ADP
fbem-12641	3	4	this	this	DET
fbem-12641	3	5	study	study	NOUN
fbem-12641	3	6	is	be	AUX
fbem-12641	3	7	to	to	PART
fbem-12641	3	8	deeply	deeply	ADV
fbem-12641	3	9	analyze	analyze	VERB
fbem-12641	3	10	the	the	DET
fbem-12641	3	11	components	component	NOUN
fbem-12641	3	12	of	of	ADP
fbem-12641	3	13	the	the	DET
fbem-12641	3	14	core	core	NOUN
fbem-12641	3	15	competitiveness	competitiveness	NOUN
fbem-12641	3	16	of	of	ADP
fbem-12641	3	17	accounting	accounting	NOUN
fbem-12641	3	18	personnel	personnel	NOUN
fbem-12641	3	19	and	and	CCONJ
fbem-12641	3	20	the	the	DET
fbem-12641	3	21	methods	method	NOUN
fbem-12641	3	22	and	and	CCONJ
fbem-12641	3	23	strategies	strategy	NOUN
fbem-12641	3	24	to	to	PART
fbem-12641	3	25	effectively	effectively	ADV
fbem-12641	3	26	improve	improve	VERB
fbem-12641	3	27	their	their	PRON
fbem-12641	3	28	core	core	NOUN
fbem-12641	3	29	competitiveness	competitiveness	NOUN
fbem-12641	3	30	.	.	PUNCT
fbem-12641	4	1	in	in	ADP
fbem-12641	4	2	the	the	DET
fbem-12641	4	3	accounting	accounting	NOUN
fbem-12641	4	4	field	field	NOUN
fbem-12641	4	5	,	,	PUNCT
fbem-12641	4	6	core	core	NOUN
fbem-12641	4	7	competitiveness	competitiveness	NOUN
fbem-12641	4	8	refers	refer	VERB
fbem-12641	4	9	to	to	ADP
fbem-12641	4	10	the	the	DET
fbem-12641	4	11	unique	unique	ADJ
fbem-12641	4	12	advantages	advantage	NOUN
fbem-12641	4	13	that	that	SCONJ
fbem-12641	4	14	an	an	DET
fbem-12641	4	15	accounting	accounting	NOUN
fbem-12641	4	16	professional	professional	NOUN
fbem-12641	4	17	has	have	VERB
fbem-12641	4	18	over	over	ADP
fbem-12641	4	19	others	other	NOUN
fbem-12641	4	20	,	,	PUNCT
fbem-12641	4	21	including	include	VERB
fbem-12641	4	22	knowledge	knowledge	NOUN
fbem-12641	4	23	and	and	CCONJ
fbem-12641	4	24	skills	skill	NOUN
fbem-12641	4	25	,	,	PUNCT
fbem-12641	4	26	comprehensive	comprehensive	ADJ
fbem-12641	4	27	quality	quality	NOUN
fbem-12641	4	28	,	,	PUNCT
fbem-12641	4	29	communication	communication	NOUN
fbem-12641	4	30	skills	skill	NOUN
fbem-12641	4	31	,	,	PUNCT
fbem-12641	4	32	learning	learning	NOUN
fbem-12641	4	33	and	and	CCONJ
fbem-12641	4	34	adaptability	adaptability	NOUN
fbem-12641	4	35	,	,	PUNCT
fbem-12641	4	36	and	and	CCONJ
fbem-12641	4	37	professional	professional	ADJ
fbem-12641	4	38	ethics	ethic	NOUN
fbem-12641	4	39	and	and	CCONJ
fbem-12641	4	40	integrity	integrity	NOUN
fbem-12641	4	41	.	.	PUNCT
fbem-12641	5	1	these	these	DET
fbem-12641	5	2	elements	element	NOUN
fbem-12641	5	3	together	together	ADV
fbem-12641	5	4	constitute	constitute	VERB
fbem-12641	5	5	the	the	DET
fbem-12641	5	6	core	core	NOUN
fbem-12641	5	7	competitiveness	competitiveness	NOUN
fbem-12641	5	8	framework	framework	NOUN
fbem-12641	5	9	of	of	ADP
fbem-12641	5	10	accountants	accountant	NOUN
fbem-12641	5	11	.	.	PUNCT
fbem-12641	6	1	this	this	DET
fbem-12641	6	2	article	article	NOUN
fbem-12641	6	3	first	first	ADV
fbem-12641	6	4	explains	explain	VERB
fbem-12641	6	5	the	the	DET
fbem-12641	6	6	concept	concept	NOUN
fbem-12641	6	7	of	of	ADP
fbem-12641	6	8	core	core	NOUN
fbem-12641	6	9	competitiveness	competitiveness	NOUN
fbem-12641	6	10	and	and	CCONJ
fbem-12641	6	11	its	its	PRON
fbem-12641	6	12	characteristics	characteristic	NOUN
fbem-12641	6	13	,	,	PUNCT
fbem-12641	6	14	emphasizing	emphasize	VERB
fbem-12641	6	15	its	its	PRON
fbem-12641	6	16	importance	importance	NOUN
fbem-12641	6	17	to	to	ADP
fbem-12641	6	18	accountants	accountant	NOUN
fbem-12641	6	19	.	.	PUNCT
fbem-12641	7	1	subsequently	subsequently	ADV
fbem-12641	7	2	,	,	PUNCT
fbem-12641	7	3	the	the	DET
fbem-12641	7	4	key	key	ADJ
fbem-12641	7	5	factors	factor	NOUN
fbem-12641	7	6	affecting	affect	VERB
fbem-12641	7	7	core	core	NOUN
fbem-12641	7	8	competitiveness	competitiveness	NOUN
fbem-12641	7	9	were	be	AUX
fbem-12641	7	10	discussed	discuss	VERB
fbem-12641	7	11	in	in	ADP
fbem-12641	7	12	depth	depth	NOUN
fbem-12641	7	13	,	,	PUNCT
fbem-12641	7	14	including	include	VERB
fbem-12641	7	15	knowledge	knowledge	NOUN
fbem-12641	7	16	and	and	CCONJ
fbem-12641	7	17	skills	skill	NOUN
fbem-12641	7	18	,	,	PUNCT
fbem-12641	7	19	comprehensive	comprehensive	ADJ
fbem-12641	7	20	quality	quality	NOUN
fbem-12641	7	21	,	,	PUNCT
fbem-12641	7	22	communication	communication	NOUN
fbem-12641	7	23	skills	skill	NOUN
fbem-12641	7	24	,	,	PUNCT
fbem-12641	7	25	learning	learn	VERB
fbem-12641	7	26	adaptability	adaptability	NOUN
fbem-12641	7	27	,	,	PUNCT
fbem-12641	7	28	and	and	CCONJ
fbem-12641	7	29	professional	professional	ADJ
fbem-12641	7	30	ethics	ethic	NOUN
fbem-12641	7	31	and	and	CCONJ
fbem-12641	7	32	integrity	integrity	NOUN
fbem-12641	7	33	.	.	PUNCT
fbem-12641	8	1	these	these	DET
fbem-12641	8	2	factors	factor	NOUN
fbem-12641	8	3	are	be	AUX
fbem-12641	8	4	the	the	DET
fbem-12641	8	5	basis	basis	NOUN
fbem-12641	8	6	for	for	ADP
fbem-12641	8	7	building	build	VERB
fbem-12641	8	8	strong	strong	ADJ
fbem-12641	8	9	core	core	NOUN
fbem-12641	8	10	competitiveness	competitiveness	NOUN
fbem-12641	8	11	.	.	PUNCT
fbem-12641	9	1	by	by	ADP
fbem-12641	9	2	cultivating	cultivate	VERB
fbem-12641	9	3	and	and	CCONJ
fbem-12641	9	4	developing	develop	VERB
fbem-12641	9	5	these	these	DET
fbem-12641	9	6	factors	factor	NOUN
fbem-12641	9	7	,	,	PUNCT
fbem-12641	9	8	accountants	accountant	NOUN
fbem-12641	9	9	can	can	AUX
fbem-12641	9	10	comprehensively	comprehensively	ADV
fbem-12641	9	11	improve	improve	VERB
fbem-12641	9	12	their	their	PRON
fbem-12641	9	13	professional	professional	ADJ
fbem-12641	9	14	quality	quality	NOUN
fbem-12641	9	15	.	.	PUNCT
fbem-12641	10	1	then	then	ADV
fbem-12641	10	2	,	,	PUNCT
fbem-12641	10	3	this	this	DET
fbem-12641	10	4	article	article	NOUN
fbem-12641	10	5	proposes	propose	VERB
fbem-12641	10	6	a	a	DET
fbem-12641	10	7	series	series	NOUN
fbem-12641	10	8	of	of	ADP
fbem-12641	10	9	strategies	strategy	NOUN
fbem-12641	10	10	and	and	CCONJ
fbem-12641	10	11	methods	method	NOUN
fbem-12641	10	12	aimed	aim	VERB
fbem-12641	10	13	at	at	ADP
fbem-12641	10	14	helping	help	VERB
fbem-12641	10	15	accountants	accountant	NOUN
fbem-12641	10	16	improve	improve	VERB
fbem-12641	10	17	their	their	PRON
fbem-12641	10	18	core	core	NOUN
fbem-12641	10	19	competitiveness	competitiveness	NOUN
fbem-12641	10	20	.	.	PUNCT
fbem-12641	11	1	this	this	PRON
fbem-12641	11	2	includes	include	VERB
fbem-12641	11	3	participating	participate	VERB
fbem-12641	11	4	in	in	ADP
fbem-12641	11	5	academic	academic	ADJ
fbem-12641	11	6	training	training	NOUN
fbem-12641	11	7	and	and	CCONJ
fbem-12641	11	8	continuing	continue	VERB
fbem-12641	11	9	education	education	NOUN
fbem-12641	11	10	,	,	PUNCT
fbem-12641	11	11	planning	plan	VERB
fbem-12641	11	12	personal	personal	ADJ
fbem-12641	11	13	career	career	NOUN
fbem-12641	11	14	development	development	NOUN
fbem-12641	11	15	,	,	PUNCT
fbem-12641	11	16	actively	actively	ADV
fbem-12641	11	17	participating	participate	VERB
fbem-12641	11	18	in	in	ADP
fbem-12641	11	19	industry	industry	NOUN
fbem-12641	11	20	associations	association	NOUN
fbem-12641	11	21	and	and	CCONJ
fbem-12641	11	22	organizations	organization	NOUN
fbem-12641	11	23	,	,	PUNCT
fbem-12641	11	24	establishing	establish	VERB
fbem-12641	11	25	a	a	DET
fbem-12641	11	26	good	good	ADJ
fbem-12641	11	27	professional	professional	ADJ
fbem-12641	11	28	network	network	NOUN
fbem-12641	11	29	,	,	PUNCT
fbem-12641	11	30	and	and	CCONJ
fbem-12641	11	31	reflection	reflection	NOUN
fbem-12641	11	32	and	and	CCONJ
fbem-12641	11	33	self	self	NOUN
fbem-12641	11	34	-	-	PUNCT
fbem-12641	11	35	improvement	improvement	NOUN
fbem-12641	11	36	.	.	PUNCT
fbem-12641	12	1	these	these	DET
fbem-12641	12	2	strategies	strategy	NOUN
fbem-12641	12	3	will	will	AUX
fbem-12641	12	4	guide	guide	VERB
fbem-12641	12	5	accountants	accountant	NOUN
fbem-12641	12	6	to	to	PART
fbem-12641	12	7	continue	continue	VERB
fbem-12641	12	8	progressing	progress	VERB
fbem-12641	12	9	on	on	ADP
fbem-12641	12	10	their	their	PRON
fbem-12641	12	11	career	career	NOUN
fbem-12641	12	12	path	path	NOUN
fbem-12641	12	13	and	and	CCONJ
fbem-12641	12	14	stay	stay	VERB
fbem-12641	12	15	ahead	ahead	ADV
fbem-12641	12	16	of	of	ADP
fbem-12641	12	17	the	the	DET
fbem-12641	12	18	curve	curve	NOUN
fbem-12641	12	19	.	.	PUNCT
fbem-12641	13	1	to	to	PART
fbem-12641	13	2	sum	sum	VERB
fbem-12641	13	3	up	up	ADP
fbem-12641	13	4	,	,	PUNCT
fbem-12641	13	5	improving	improve	VERB
fbem-12641	13	6	the	the	DET
fbem-12641	13	7	core	core	NOUN
fbem-12641	13	8	competitiveness	competitiveness	NOUN
fbem-12641	13	9	of	of	ADP
fbem-12641	13	10	accounting	accounting	NOUN
fbem-12641	13	11	personnel	personnel	NOUN
fbem-12641	13	12	is	be	AUX
fbem-12641	13	13	an	an	DET
fbem-12641	13	14	important	important	ADJ
fbem-12641	13	15	issue	issue	NOUN
fbem-12641	13	16	that	that	PRON
fbem-12641	13	17	can	can	AUX
fbem-12641	13	18	not	not	PART
fbem-12641	13	19	be	be	AUX
fbem-12641	13	20	ignored	ignore	VERB
fbem-12641	13	21	.	.	PUNCT
fbem-12641	14	1	by	by	ADP
fbem-12641	14	2	in	in	ADP
fbem-12641	14	3	-	-	PUNCT
fbem-12641	14	4	depth	depth	NOUN
fbem-12641	14	5	understanding	understanding	NOUN
fbem-12641	14	6	of	of	ADP
fbem-12641	14	7	its	its	PRON
fbem-12641	14	8	constituent	constituent	ADJ
fbem-12641	14	9	elements	element	NOUN
fbem-12641	14	10	and	and	CCONJ
fbem-12641	14	11	influencing	influence	VERB
fbem-12641	14	12	factors	factor	NOUN
fbem-12641	14	13	,	,	PUNCT
fbem-12641	14	14	as	as	ADV
fbem-12641	14	15	well	well	ADV
fbem-12641	14	16	as	as	ADP
fbem-12641	14	17	adopting	adopt	VERB
fbem-12641	14	18	effective	effective	ADJ
fbem-12641	14	19	strategies	strategy	NOUN
fbem-12641	14	20	and	and	CCONJ
fbem-12641	14	21	methods	method	NOUN
fbem-12641	14	22	,	,	PUNCT
fbem-12641	14	23	we	we	PRON
fbem-12641	14	24	are	be	AUX
fbem-12641	14	25	expected	expect	VERB
fbem-12641	14	26	to	to	PART
fbem-12641	14	27	achieve	achieve	VERB
fbem-12641	14	28	the	the	DET
fbem-12641	14	29	continuous	continuous	ADJ
fbem-12641	14	30	enhancement	enhancement	NOUN
fbem-12641	14	31	of	of	ADP
fbem-12641	14	32	the	the	DET
fbem-12641	14	33	core	core	NOUN
fbem-12641	14	34	competitiveness	competitiveness	NOUN
fbem-12641	14	35	of	of	ADP
fbem-12641	14	36	accountants	accountant	NOUN
fbem-12641	14	37	and	and	CCONJ
fbem-12641	14	38	make	make	VERB
fbem-12641	14	39	positive	positive	ADJ
fbem-12641	14	40	contributions	contribution	NOUN
fbem-12641	14	41	to	to	ADP
fbem-12641	14	42	personal	personal	ADJ
fbem-12641	14	43	career	career	NOUN
fbem-12641	14	44	and	and	CCONJ
fbem-12641	14	45	industry	industry	NOUN
fbem-12641	14	46	development	development	NOUN
fbem-12641	14	47	.	.	PUNCT
fbem-12641	15	1	keywords	keyword	NOUN
fbem-12641	15	2	:	:	PUNCT
fbem-12641	15	3	accountants	accountant	NOUN
fbem-12641	15	4	;	;	PUNCT
fbem-12641	15	5	core	core	NOUN
fbem-12641	15	6	competitiveness	competitiveness	NOUN
fbem-12641	15	7	;	;	PUNCT
fbem-12641	15	8	strategy	strategy	NOUN
fbem-12641	15	9	.	.	PUNCT
fbem-12641	16	1	1	1	X
fbem-12641	16	2	.	.	X
fbem-12641	16	3	introduction	introduction	NOUN
fbem-12641	16	4	improving	improve	VERB
fbem-12641	16	5	the	the	DET
fbem-12641	16	6	core	core	NOUN
fbem-12641	16	7	competitiveness	competitiveness	NOUN
fbem-12641	16	8	of	of	ADP
fbem-12641	16	9	accounting	accounting	NOUN
fbem-12641	16	10	personnel	personnel	NOUN
fbem-12641	16	11	is	be	AUX
fbem-12641	16	12	one	one	NUM
fbem-12641	16	13	of	of	ADP
fbem-12641	16	14	the	the	DET
fbem-12641	16	15	key	key	ADJ
fbem-12641	16	16	goals	goal	NOUN
fbem-12641	16	17	of	of	ADP
fbem-12641	16	18	modern	modern	ADJ
fbem-12641	16	19	professional	professional	ADJ
fbem-12641	16	20	development	development	NOUN
fbem-12641	16	21	.	.	PUNCT
fbem-12641	17	1	with	with	ADP
fbem-12641	17	2	the	the	DET
fbem-12641	17	3	rapid	rapid	ADJ
fbem-12641	17	4	development	development	NOUN
fbem-12641	17	5	of	of	ADP
fbem-12641	17	6	the	the	DET
fbem-12641	17	7	global	global	ADJ
fbem-12641	17	8	economy	economy	NOUN
fbem-12641	17	9	and	and	CCONJ
fbem-12641	17	10	the	the	DET
fbem-12641	17	11	continuous	continuous	ADJ
fbem-12641	17	12	changes	change	NOUN
fbem-12641	17	13	in	in	ADP
fbem-12641	17	14	the	the	DET
fbem-12641	17	15	business	business	NOUN
fbem-12641	17	16	environment	environment	NOUN
fbem-12641	17	17	,	,	PUNCT
fbem-12641	17	18	the	the	DET
fbem-12641	17	19	requirements	requirement	NOUN
fbem-12641	17	20	for	for	ADP
fbem-12641	17	21	accounting	accounting	NOUN
fbem-12641	17	22	positions	position	NOUN
fbem-12641	17	23	have	have	AUX
fbem-12641	17	24	become	become	VERB
fbem-12641	17	25	increasingly	increasingly	ADV
fbem-12641	17	26	diverse	diverse	ADJ
fbem-12641	17	27	and	and	CCONJ
fbem-12641	17	28	complex	complex	ADJ
fbem-12641	17	29	.	.	PUNCT
fbem-12641	18	1	accountants	accountant	NOUN
fbem-12641	18	2	not	not	PART
fbem-12641	18	3	only	only	ADV
fbem-12641	18	4	need	need	VERB
fbem-12641	18	5	to	to	PART
fbem-12641	18	6	have	have	VERB
fbem-12641	18	7	traditional	traditional	ADJ
fbem-12641	18	8	financial	financial	ADJ
fbem-12641	18	9	knowledge	knowledge	NOUN
fbem-12641	18	10	and	and	CCONJ
fbem-12641	18	11	skills	skill	NOUN
fbem-12641	18	12	,	,	PUNCT
fbem-12641	18	13	but	but	CCONJ
fbem-12641	18	14	also	also	ADV
fbem-12641	18	15	need	need	VERB
fbem-12641	18	16	to	to	PART
fbem-12641	18	17	have	have	VERB
fbem-12641	18	18	a	a	DET
fbem-12641	18	19	wide	wide	ADJ
fbem-12641	18	20	range	range	NOUN
fbem-12641	18	21	of	of	ADP
fbem-12641	18	22	comprehensive	comprehensive	ADJ
fbem-12641	18	23	qualities	quality	NOUN
fbem-12641	18	24	and	and	CCONJ
fbem-12641	18	25	innovative	innovative	ADJ
fbem-12641	18	26	abilities	ability	NOUN
fbem-12641	18	27	to	to	PART
fbem-12641	18	28	adapt	adapt	VERB
fbem-12641	18	29	to	to	ADP
fbem-12641	18	30	the	the	DET
fbem-12641	18	31	increasingly	increasingly	ADV
fbem-12641	18	32	complex	complex	ADJ
fbem-12641	18	33	and	and	CCONJ
fbem-12641	18	34	diverse	diverse	ADJ
fbem-12641	18	35	business	business	NOUN
fbem-12641	18	36	needs	need	NOUN
fbem-12641	18	37	of	of	ADP
fbem-12641	18	38	modern	modern	ADJ
fbem-12641	18	39	enterprises	enterprise	NOUN
fbem-12641	18	40	.	.	PUNCT
fbem-12641	19	1	the	the	DET
fbem-12641	19	2	core	core	NOUN
fbem-12641	19	3	competitiveness	competitiveness	NOUN
fbem-12641	19	4	of	of	ADP
fbem-12641	19	5	accountants	accountant	NOUN
fbem-12641	19	6	refers	refer	VERB
fbem-12641	19	7	to	to	ADP
fbem-12641	19	8	their	their	PRON
fbem-12641	19	9	unique	unique	ADJ
fbem-12641	19	10	advantages	advantage	NOUN
fbem-12641	19	11	and	and	CCONJ
fbem-12641	19	12	abilities	ability	NOUN
fbem-12641	19	13	compared	compare	VERB
fbem-12641	19	14	to	to	ADP
fbem-12641	19	15	others	other	NOUN
fbem-12641	19	16	in	in	ADP
fbem-12641	19	17	their	their	PRON
fbem-12641	19	18	careers	career	NOUN
fbem-12641	19	19	,	,	PUNCT
fbem-12641	19	20	including	include	VERB
fbem-12641	19	21	but	but	CCONJ
fbem-12641	19	22	not	not	PART
fbem-12641	19	23	limited	limit	VERB
fbem-12641	19	24	to	to	ADP
fbem-12641	19	25	financial	financial	ADJ
fbem-12641	19	26	knowledge	knowledge	NOUN
fbem-12641	19	27	,	,	PUNCT
fbem-12641	19	28	communication	communication	NOUN
fbem-12641	19	29	skills	skill	NOUN
fbem-12641	19	30	,	,	PUNCT
fbem-12641	19	31	leadership	leadership	NOUN
fbem-12641	19	32	,	,	PUNCT
fbem-12641	19	33	adaptability	adaptability	NOUN
fbem-12641	19	34	,	,	PUNCT
fbem-12641	19	35	professional	professional	ADJ
fbem-12641	19	36	ethics	ethic	NOUN
fbem-12641	19	37	,	,	PUNCT
fbem-12641	19	38	etc	etc	X
fbem-12641	19	39	.	.	X
fbem-12641	20	1	these	these	DET
fbem-12641	20	2	abilities	ability	NOUN
fbem-12641	20	3	directly	directly	ADV
fbem-12641	20	4	affect	affect	VERB
fbem-12641	20	5	the	the	DET
fbem-12641	20	6	performance	performance	NOUN
fbem-12641	20	7	of	of	ADP
fbem-12641	20	8	accountants	accountant	NOUN
fbem-12641	20	9	in	in	ADP
fbem-12641	20	10	their	their	PRON
fbem-12641	20	11	daily	daily	ADJ
fbem-12641	20	12	work	work	NOUN
fbem-12641	20	13	and	and	CCONJ
fbem-12641	20	14	the	the	DET
fbem-12641	20	15	long	long	ADJ
fbem-12641	20	16	-	-	PUNCT
fbem-12641	20	17	term	term	NOUN
fbem-12641	20	18	direction	direction	NOUN
fbem-12641	20	19	of	of	ADP
fbem-12641	20	20	their	their	PRON
fbem-12641	20	21	career	career	NOUN
fbem-12641	20	22	development	development	NOUN
fbem-12641	20	23	.	.	PUNCT
fbem-12641	21	1	in	in	ADP
fbem-12641	21	2	today	today	NOUN
fbem-12641	21	3	's	's	PART
fbem-12641	21	4	professional	professional	ADJ
fbem-12641	21	5	environment	environment	NOUN
fbem-12641	21	6	,	,	PUNCT
fbem-12641	21	7	successful	successful	ADJ
fbem-12641	21	8	accountants	accountant	NOUN
fbem-12641	21	9	are	be	AUX
fbem-12641	21	10	not	not	PART
fbem-12641	21	11	just	just	ADV
fbem-12641	21	12	professionals	professional	NOUN
fbem-12641	21	13	who	who	PRON
fbem-12641	21	14	are	be	AUX
fbem-12641	21	15	proficient	proficient	ADJ
fbem-12641	21	16	in	in	ADP
fbem-12641	21	17	accounting	accounting	NOUN
fbem-12641	21	18	principles	principle	NOUN
fbem-12641	21	19	and	and	CCONJ
fbem-12641	21	20	financial	financial	ADJ
fbem-12641	21	21	skills	skill	NOUN
fbem-12641	21	22	,	,	PUNCT
fbem-12641	21	23	but	but	CCONJ
fbem-12641	21	24	also	also	ADV
fbem-12641	21	25	need	need	VERB
fbem-12641	21	26	to	to	PART
fbem-12641	21	27	possess	possess	VERB
fbem-12641	21	28	a	a	DET
fbem-12641	21	29	wide	wide	ADJ
fbem-12641	21	30	range	range	NOUN
fbem-12641	21	31	of	of	ADP
fbem-12641	21	32	skills	skill	NOUN
fbem-12641	21	33	and	and	CCONJ
fbem-12641	21	34	attributes	attribute	NOUN
fbem-12641	21	35	.	.	PUNCT
fbem-12641	22	1	this	this	PRON
fbem-12641	22	2	includes	include	VERB
fbem-12641	22	3	but	but	CCONJ
fbem-12641	22	4	is	be	AUX
fbem-12641	22	5	not	not	PART
fbem-12641	22	6	limited	limit	VERB
fbem-12641	22	7	to	to	ADP
fbem-12641	22	8	the	the	DET
fbem-12641	22	9	ability	ability	NOUN
fbem-12641	22	10	to	to	PART
fbem-12641	22	11	use	use	VERB
fbem-12641	22	12	digital	digital	ADJ
fbem-12641	22	13	technology	technology	NOUN
fbem-12641	22	14	,	,	PUNCT
fbem-12641	22	15	data	data	VERB
fbem-12641	22	16	analysis	analysis	NOUN
fbem-12641	22	17	skills	skill	NOUN
fbem-12641	22	18	,	,	PUNCT
fbem-12641	22	19	strategic	strategic	ADJ
fbem-12641	22	20	planning	planning	NOUN
fbem-12641	22	21	,	,	PUNCT
fbem-12641	22	22	leadership	leadership	NOUN
fbem-12641	22	23	and	and	CCONJ
fbem-12641	22	24	teamwork	teamwork	NOUN
fbem-12641	22	25	,	,	PUNCT
fbem-12641	22	26	etc	etc	X
fbem-12641	22	27	.	.	X
fbem-12641	23	1	in	in	ADP
fbem-12641	23	2	order	order	NOUN
fbem-12641	23	3	to	to	PART
fbem-12641	23	4	improve	improve	VERB
fbem-12641	23	5	the	the	DET
fbem-12641	23	6	core	core	NOUN
fbem-12641	23	7	competitiveness	competitiveness	NOUN
fbem-12641	23	8	of	of	ADP
fbem-12641	23	9	accounting	accounting	NOUN
fbem-12641	23	10	personnel	personnel	NOUN
fbem-12641	23	11	,	,	PUNCT
fbem-12641	23	12	a	a	DET
fbem-12641	23	13	multi	multi	ADJ
fbem-12641	23	14	-	-	ADJ
fbem-12641	23	15	faceted	faceted	ADJ
fbem-12641	23	16	strategy	strategy	NOUN
fbem-12641	23	17	needs	need	VERB
fbem-12641	23	18	to	to	PART
fbem-12641	23	19	be	be	AUX
fbem-12641	23	20	adopted	adopt	VERB
fbem-12641	23	21	,	,	PUNCT
fbem-12641	23	22	which	which	PRON
fbem-12641	23	23	may	may	AUX
fbem-12641	23	24	include	include	VERB
fbem-12641	23	25	continuous	continuous	ADJ
fbem-12641	23	26	learning	learning	NOUN
fbem-12641	23	27	and	and	CCONJ
fbem-12641	23	28	further	further	ADJ
fbem-12641	23	29	education	education	NOUN
fbem-12641	23	30	,	,	PUNCT
fbem-12641	23	31	participation	participation	NOUN
fbem-12641	23	32	in	in	ADP
fbem-12641	23	33	professional	professional	ADJ
fbem-12641	23	34	training	training	NOUN
fbem-12641	23	35	courses	course	NOUN
fbem-12641	23	36	,	,	PUNCT
fbem-12641	23	37	accumulation	accumulation	NOUN
fbem-12641	23	38	of	of	ADP
fbem-12641	23	39	practical	practical	ADJ
fbem-12641	23	40	experience	experience	NOUN
fbem-12641	23	41	and	and	CCONJ
fbem-12641	23	42	extensive	extensive	ADJ
fbem-12641	23	43	knowledge	knowledge	NOUN
fbem-12641	23	44	in	in	ADP
fbem-12641	23	45	related	related	ADJ
fbem-12641	23	46	fields	field	NOUN
fbem-12641	23	47	.	.	PUNCT
fbem-12641	24	1	at	at	ADP
fbem-12641	24	2	the	the	DET
fbem-12641	24	3	same	same	ADJ
fbem-12641	24	4	time	time	NOUN
fbem-12641	24	5	,	,	PUNCT
fbem-12641	24	6	it	it	PRON
fbem-12641	24	7	is	be	AUX
fbem-12641	24	8	recommended	recommend	VERB
fbem-12641	24	9	to	to	PART
fbem-12641	24	10	participate	participate	VERB
fbem-12641	24	11	in	in	ADP
fbem-12641	24	12	academic	academic	ADJ
fbem-12641	24	13	exchanges	exchange	NOUN
fbem-12641	24	14	,	,	PUNCT
fbem-12641	24	15	industry	industry	NOUN
fbem-12641	24	16	seminars	seminar	NOUN
fbem-12641	24	17	and	and	CCONJ
fbem-12641	24	18	social	social	ADJ
fbem-12641	24	19	networks	network	NOUN
fbem-12641	24	20	to	to	PART
fbem-12641	24	21	expand	expand	VERB
fbem-12641	24	22	interpersonal	interpersonal	ADJ
fbem-12641	24	23	relationships	relationship	NOUN
fbem-12641	24	24	and	and	CCONJ
fbem-12641	24	25	field	field	NOUN
fbem-12641	24	26	vision	vision	NOUN
fbem-12641	24	27	,	,	PUNCT
fbem-12641	24	28	understand	understand	VERB
fbem-12641	24	29	new	new	ADJ
fbem-12641	24	30	industry	industry	NOUN
fbem-12641	24	31	trends	trend	NOUN
fbem-12641	24	32	,	,	PUNCT
fbem-12641	24	33	and	and	CCONJ
fbem-12641	24	34	accumulate	accumulate	VERB
fbem-12641	24	35	valuable	valuable	ADJ
fbem-12641	24	36	network	network	NOUN
fbem-12641	24	37	resources	resource	NOUN
fbem-12641	24	38	.	.	PUNCT
fbem-12641	25	1	in	in	ADP
fbem-12641	25	2	general	general	ADJ
fbem-12641	25	3	,	,	PUNCT
fbem-12641	25	4	improving	improve	VERB
fbem-12641	25	5	the	the	DET
fbem-12641	25	6	core	core	NOUN
fbem-12641	25	7	competitiveness	competitiveness	NOUN
fbem-12641	25	8	of	of	ADP
fbem-12641	25	9	accounting	accounting	NOUN
fbem-12641	25	10	personnel	personnel	NOUN
fbem-12641	25	11	not	not	PART
fbem-12641	25	12	only	only	ADV
fbem-12641	25	13	means	mean	VERB
fbem-12641	25	14	possessing	possess	VERB
fbem-12641	25	15	comprehensive	comprehensive	ADJ
fbem-12641	25	16	professional	professional	ADJ
fbem-12641	25	17	knowledge	knowledge	NOUN
fbem-12641	25	18	,	,	PUNCT
fbem-12641	25	19	but	but	CCONJ
fbem-12641	25	20	also	also	ADV
fbem-12641	25	21	requires	require	VERB
fbem-12641	25	22	multi	multi	ADJ
fbem-12641	25	23	-	-	ADJ
fbem-12641	25	24	faceted	faceted	ADJ
fbem-12641	25	25	qualities	quality	NOUN
fbem-12641	25	26	and	and	CCONJ
fbem-12641	25	27	abilities	ability	NOUN
fbem-12641	25	28	to	to	PART
fbem-12641	25	29	adapt	adapt	VERB
fbem-12641	25	30	to	to	ADP
fbem-12641	25	31	the	the	DET
fbem-12641	25	32	ever	ever	ADV
fbem-12641	25	33	-	-	PUNCT
fbem-12641	25	34	changing	change	VERB
fbem-12641	25	35	business	business	NOUN
fbem-12641	25	36	environment	environment	NOUN
fbem-12641	25	37	.	.	PUNCT
fbem-12641	26	1	only	only	ADV
fbem-12641	26	2	through	through	ADP
fbem-12641	26	3	continuous	continuous	ADJ
fbem-12641	26	4	learning	learning	NOUN
fbem-12641	26	5	,	,	PUNCT
fbem-12641	26	6	accumulation	accumulation	NOUN
fbem-12641	26	7	of	of	ADP
fbem-12641	26	8	experience	experience	NOUN
fbem-12641	26	9	,	,	PUNCT
fbem-12641	26	10	adapting	adapt	VERB
fbem-12641	26	11	to	to	ADP
fbem-12641	26	12	new	new	ADJ
fbem-12641	26	13	technologies	technology	NOUN
fbem-12641	26	14	and	and	CCONJ
fbem-12641	26	15	expanding	expand	VERB
fbem-12641	26	16	interpersonal	interpersonal	ADJ
fbem-12641	26	17	relationships	relationship	NOUN
fbem-12641	26	18	can	can	AUX
fbem-12641	26	19	accountants	accountant	NOUN
fbem-12641	26	20	stand	stand	VERB
fbem-12641	26	21	out	out	ADP
fbem-12641	26	22	in	in	ADP
fbem-12641	26	23	the	the	DET
fbem-12641	26	24	fierce	fierce	ADJ
fbem-12641	26	25	professional	professional	ADJ
fbem-12641	26	26	competition	competition	NOUN
fbem-12641	26	27	and	and	CCONJ
fbem-12641	26	28	achieve	achieve	VERB
fbem-12641	26	29	personal	personal	ADJ
fbem-12641	26	30	career	career	NOUN
fbem-12641	26	31	goals	goal	NOUN
fbem-12641	26	32	and	and	CCONJ
fbem-12641	26	33	career	career	NOUN
fbem-12641	26	34	development	development	NOUN
fbem-12641	26	35	.	.	PUNCT
fbem-12641	27	1	2	2	X
fbem-12641	27	2	.	.	X
fbem-12641	27	3	the	the	DET
fbem-12641	27	4	concept	concept	NOUN
fbem-12641	27	5	and	and	CCONJ
fbem-12641	27	6	characteristics	characteristic	NOUN
fbem-12641	27	7	of	of	ADP
fbem-12641	27	8	core	core	NOUN
fbem-12641	27	9	competitiveness	competitiveness	NOUN
fbem-12641	27	10	of	of	ADP
fbem-12641	27	11	accountants	accountant	NOUN
fbem-12641	27	12	2.1	2.1	NUM
fbem-12641	27	13	.	.	PUNCT
fbem-12641	28	1	overview	overview	NOUN
fbem-12641	28	2	of	of	ADP
fbem-12641	28	3	core	core	NOUN
fbem-12641	28	4	competencies	competency	NOUN
fbem-12641	28	5	core	core	NOUN
fbem-12641	28	6	competitiveness	competitiveness	NOUN
fbem-12641	28	7	refers	refer	VERB
fbem-12641	28	8	to	to	ADP
fbem-12641	28	9	the	the	DET
fbem-12641	28	10	unique	unique	ADJ
fbem-12641	28	11	advantages	advantage	NOUN
fbem-12641	28	12	compared	compare	VERB
fbem-12641	28	13	to	to	ADP
fbem-12641	28	14	competitors	competitor	NOUN
fbem-12641	28	15	in	in	ADP
fbem-12641	28	16	a	a	DET
fbem-12641	28	17	specific	specific	ADJ
fbem-12641	28	18	field	field	NOUN
fbem-12641	28	19	.	.	PUNCT
fbem-12641	29	1	these	these	DET
fbem-12641	29	2	advantages	advantage	NOUN
fbem-12641	29	3	can	can	AUX
fbem-12641	29	4	enable	enable	VERB
fbem-12641	29	5	an	an	DET
fbem-12641	29	6	enterprise	enterprise	NOUN
fbem-12641	29	7	to	to	PART
fbem-12641	29	8	stand	stand	VERB
fbem-12641	29	9	out	out	ADP
fbem-12641	29	10	in	in	ADP
fbem-12641	29	11	market	market	NOUN
fbem-12641	29	12	competition	competition	NOUN
fbem-12641	29	13	and	and	CCONJ
fbem-12641	29	14	achieve	achieve	VERB
fbem-12641	29	15	sustained	sustained	ADJ
fbem-12641	29	16	competitive	competitive	ADJ
fbem-12641	29	17	advantage	advantage	NOUN
fbem-12641	29	18	.	.	PUNCT
fbem-12641	30	1	for	for	ADP
fbem-12641	30	2	accountants	accountant	NOUN
fbem-12641	30	3	,	,	PUNCT
fbem-12641	30	4	core	core	NOUN
fbem-12641	30	5	competitiveness	competitiveness	NOUN
fbem-12641	30	6	is	be	AUX
fbem-12641	30	7	their	their	PRON
fbem-12641	30	8	unique	unique	ADJ
fbem-12641	30	9	advantages	advantage	NOUN
fbem-12641	30	10	and	and	CCONJ
fbem-12641	30	11	characteristics	characteristic	NOUN
fbem-12641	30	12	compared	compare	VERB
fbem-12641	30	13	with	with	ADP
fbem-12641	30	14	other	other	ADJ
fbem-12641	30	15	peers	peer	NOUN
fbem-12641	30	16	,	,	PUNCT
fbem-12641	30	17	allowing	allow	VERB
fbem-12641	30	18	them	they	PRON
fbem-12641	30	19	to	to	PART
fbem-12641	30	20	stand	stand	VERB
fbem-12641	30	21	out	out	ADP
fbem-12641	30	22	in	in	ADP
fbem-12641	30	23	their	their	PRON
fbem-12641	30	24	careers	career	NOUN
fbem-12641	30	25	and	and	CCONJ
fbem-12641	30	26	maximize	maximize	VERB
fbem-12641	30	27	career	career	NOUN
fbem-12641	30	28	development	development	NOUN
fbem-12641	30	29	and	and	CCONJ
fbem-12641	30	30	personal	personal	ADJ
fbem-12641	30	31	value	value	NOUN
fbem-12641	30	32	.	.	PUNCT
fbem-12641	31	1	the	the	DET
fbem-12641	31	2	core	core	NOUN
fbem-12641	31	3	competitiveness	competitiveness	NOUN
fbem-12641	31	4	of	of	ADP
fbem-12641	31	5	accounting	accounting	NOUN
fbem-12641	31	6	personnel	personnel	NOUN
fbem-12641	31	7	is	be	AUX
fbem-12641	31	8	not	not	PART
fbem-12641	31	9	limited	limit	VERB
fbem-12641	31	10	to	to	ADP
fbem-12641	31	11	traditional	traditional	ADJ
fbem-12641	31	12	financial	financial	ADJ
fbem-12641	31	13	knowledge	knowledge	NOUN
fbem-12641	31	14	and	and	CCONJ
fbem-12641	31	15	365	365	NUM
fbem-12641	31	16	skills	skill	NOUN
fbem-12641	31	17	,	,	PUNCT
fbem-12641	31	18	but	but	CCONJ
fbem-12641	31	19	also	also	ADV
fbem-12641	31	20	includes	include	VERB
fbem-12641	31	21	a	a	DET
fbem-12641	31	22	wide	wide	ADJ
fbem-12641	31	23	range	range	NOUN
fbem-12641	31	24	of	of	ADP
fbem-12641	31	25	comprehensive	comprehensive	ADJ
fbem-12641	31	26	qualities	quality	NOUN
fbem-12641	31	27	and	and	CCONJ
fbem-12641	31	28	innovation	innovation	NOUN
fbem-12641	31	29	capabilities	capability	NOUN
fbem-12641	31	30	.	.	PUNCT
fbem-12641	32	1	this	this	PRON
fbem-12641	32	2	involves	involve	VERB
fbem-12641	32	3	many	many	ADJ
fbem-12641	32	4	aspects	aspect	NOUN
fbem-12641	32	5	such	such	ADJ
fbem-12641	32	6	as	as	ADP
fbem-12641	32	7	technology	technology	NOUN
fbem-12641	32	8	,	,	PUNCT
fbem-12641	32	9	leadership	leadership	NOUN
fbem-12641	32	10	,	,	PUNCT
fbem-12641	32	11	communication	communication	NOUN
fbem-12641	32	12	skills	skill	NOUN
fbem-12641	32	13	,	,	PUNCT
fbem-12641	32	14	decision	decision	NOUN
fbem-12641	32	15	-	-	PUNCT
fbem-12641	32	16	making	make	VERB
fbem-12641	32	17	ability	ability	NOUN
fbem-12641	32	18	,	,	PUNCT
fbem-12641	32	19	learning	learn	VERB
fbem-12641	32	20	adaptability	adaptability	NOUN
fbem-12641	32	21	,	,	PUNCT
fbem-12641	32	22	and	and	CCONJ
fbem-12641	32	23	professional	professional	ADJ
fbem-12641	32	24	ethics	ethic	NOUN
fbem-12641	32	25	.	.	PUNCT
fbem-12641	33	1	the	the	DET
fbem-12641	33	2	formation	formation	NOUN
fbem-12641	33	3	of	of	ADP
fbem-12641	33	4	core	core	NOUN
fbem-12641	33	5	competitiveness	competitiveness	NOUN
fbem-12641	33	6	requires	require	VERB
fbem-12641	33	7	accountants	accountant	NOUN
fbem-12641	33	8	to	to	PART
fbem-12641	33	9	have	have	VERB
fbem-12641	33	10	rich	rich	ADJ
fbem-12641	33	11	experience	experience	NOUN
fbem-12641	33	12	accumulation	accumulation	NOUN
fbem-12641	33	13	,	,	PUNCT
fbem-12641	33	14	depth	depth	NOUN
fbem-12641	33	15	and	and	CCONJ
fbem-12641	33	16	breadth	breadth	NOUN
fbem-12641	33	17	of	of	ADP
fbem-12641	33	18	subject	subject	ADJ
fbem-12641	33	19	knowledge	knowledge	NOUN
fbem-12641	33	20	,	,	PUNCT
fbem-12641	33	21	industry	industry	NOUN
fbem-12641	33	22	insight	insight	NOUN
fbem-12641	33	23	,	,	PUNCT
fbem-12641	33	24	and	and	CCONJ
fbem-12641	33	25	problem	problem	NOUN
fbem-12641	33	26	-	-	PUNCT
fbem-12641	33	27	solving	solve	VERB
fbem-12641	33	28	abilities	ability	NOUN
fbem-12641	33	29	.	.	PUNCT
fbem-12641	34	1	2.2	2.2	NUM
fbem-12641	34	2	.	.	PUNCT
fbem-12641	34	3	characteristics	characteristic	NOUN
fbem-12641	34	4	of	of	ADP
fbem-12641	34	5	core	core	NOUN
fbem-12641	34	6	competitiveness	competitiveness	NOUN
fbem-12641	34	7	of	of	ADP
fbem-12641	34	8	accountants	accountant	NOUN
fbem-12641	34	9	diversified	diversify	VERB
fbem-12641	34	10	knowledge	knowledge	NOUN
fbem-12641	34	11	and	and	CCONJ
fbem-12641	34	12	skills	skill	NOUN
fbem-12641	34	13	:	:	PUNCT
fbem-12641	34	14	one	one	NUM
fbem-12641	34	15	of	of	ADP
fbem-12641	34	16	the	the	DET
fbem-12641	34	17	characteristics	characteristic	NOUN
fbem-12641	34	18	of	of	ADP
fbem-12641	34	19	the	the	DET
fbem-12641	34	20	core	core	NOUN
fbem-12641	34	21	competitiveness	competitiveness	NOUN
fbem-12641	34	22	of	of	ADP
fbem-12641	34	23	accounting	accounting	NOUN
fbem-12641	34	24	personnel	personnel	NOUN
fbem-12641	34	25	is	be	AUX
fbem-12641	34	26	the	the	DET
fbem-12641	34	27	possession	possession	NOUN
fbem-12641	34	28	of	of	ADP
fbem-12641	34	29	diversified	diversified	ADJ
fbem-12641	34	30	knowledge	knowledge	NOUN
fbem-12641	34	31	and	and	CCONJ
fbem-12641	34	32	skills	skill	NOUN
fbem-12641	34	33	.	.	PUNCT
fbem-12641	35	1	in	in	ADP
fbem-12641	35	2	addition	addition	NOUN
fbem-12641	35	3	to	to	ADP
fbem-12641	35	4	solid	solid	ADJ
fbem-12641	35	5	financial	financial	ADJ
fbem-12641	35	6	accounting	accounting	NOUN
fbem-12641	35	7	knowledge	knowledge	NOUN
fbem-12641	35	8	,	,	PUNCT
fbem-12641	35	9	you	you	PRON
fbem-12641	35	10	should	should	AUX
fbem-12641	35	11	also	also	ADV
fbem-12641	35	12	have	have	VERB
fbem-12641	35	13	comprehensive	comprehensive	ADJ
fbem-12641	35	14	skills	skill	NOUN
fbem-12641	35	15	in	in	ADP
fbem-12641	35	16	financial	financial	ADJ
fbem-12641	35	17	analysis	analysis	NOUN
fbem-12641	35	18	,	,	PUNCT
fbem-12641	35	19	taxation	taxation	NOUN
fbem-12641	35	20	,	,	PUNCT
fbem-12641	35	21	auditing	auditing	NOUN
fbem-12641	35	22	,	,	PUNCT
fbem-12641	35	23	cost	cost	NOUN
fbem-12641	35	24	management	management	NOUN
fbem-12641	35	25	,	,	PUNCT
fbem-12641	35	26	risk	risk	NOUN
fbem-12641	35	27	management	management	NOUN
fbem-12641	35	28	,	,	PUNCT
fbem-12641	35	29	information	information	NOUN
fbem-12641	35	30	technology	technology	NOUN
fbem-12641	35	31	and	and	CCONJ
fbem-12641	35	32	other	other	ADJ
fbem-12641	35	33	related	relate	VERB
fbem-12641	35	34	fields	field	NOUN
fbem-12641	35	35	to	to	PART
fbem-12641	35	36	adapt	adapt	VERB
fbem-12641	35	37	to	to	ADP
fbem-12641	35	38	the	the	DET
fbem-12641	35	39	diverse	diverse	ADJ
fbem-12641	35	40	needs	need	NOUN
fbem-12641	35	41	of	of	ADP
fbem-12641	35	42	the	the	DET
fbem-12641	35	43	modern	modern	ADJ
fbem-12641	35	44	accounting	accounting	NOUN
fbem-12641	35	45	field	field	NOUN
fbem-12641	35	46	.	.	PUNCT
fbem-12641	36	1	comprehensive	comprehensive	ADJ
fbem-12641	36	2	quality	quality	NOUN
fbem-12641	36	3	and	and	CCONJ
fbem-12641	36	4	leadership	leadership	NOUN
fbem-12641	36	5	:	:	PUNCT
fbem-12641	36	6	the	the	DET
fbem-12641	36	7	core	core	NOUN
fbem-12641	36	8	competitiveness	competitiveness	NOUN
fbem-12641	36	9	of	of	ADP
fbem-12641	36	10	accounting	accounting	NOUN
fbem-12641	36	11	personnel	personnel	NOUN
fbem-12641	36	12	emphasizes	emphasize	VERB
fbem-12641	36	13	the	the	DET
fbem-12641	36	14	cultivation	cultivation	NOUN
fbem-12641	36	15	of	of	ADP
fbem-12641	36	16	comprehensive	comprehensive	ADJ
fbem-12641	36	17	quality	quality	NOUN
fbem-12641	36	18	and	and	CCONJ
fbem-12641	36	19	leadership	leadership	NOUN
fbem-12641	36	20	.	.	PUNCT
fbem-12641	37	1	in	in	ADP
fbem-12641	37	2	addition	addition	NOUN
fbem-12641	37	3	to	to	ADP
fbem-12641	37	4	professional	professional	ADJ
fbem-12641	37	5	skills	skill	NOUN
fbem-12641	37	6	,	,	PUNCT
fbem-12641	37	7	you	you	PRON
fbem-12641	37	8	also	also	ADV
fbem-12641	37	9	need	need	VERB
fbem-12641	37	10	to	to	PART
fbem-12641	37	11	possess	possess	VERB
fbem-12641	37	12	comprehensive	comprehensive	ADJ
fbem-12641	37	13	qualities	quality	NOUN
fbem-12641	37	14	such	such	ADJ
fbem-12641	37	15	as	as	ADP
fbem-12641	37	16	teamwork	teamwork	NOUN
fbem-12641	37	17	,	,	PUNCT
fbem-12641	37	18	leadership	leadership	NOUN
fbem-12641	37	19	,	,	PUNCT
fbem-12641	37	20	innovation	innovation	NOUN
fbem-12641	37	21	,	,	PUNCT
fbem-12641	37	22	problem	problem	NOUN
fbem-12641	37	23	-	-	PUNCT
fbem-12641	37	24	solving	solving	NOUN
fbem-12641	37	25	,	,	PUNCT
fbem-12641	37	26	and	and	CCONJ
fbem-12641	37	27	decision	decision	NOUN
fbem-12641	37	28	-	-	PUNCT
fbem-12641	37	29	making	make	VERB
fbem-12641	37	30	abilities	ability	NOUN
fbem-12641	37	31	to	to	PART
fbem-12641	37	32	better	well	ADV
fbem-12641	37	33	meet	meet	VERB
fbem-12641	37	34	the	the	DET
fbem-12641	37	35	needs	need	NOUN
fbem-12641	37	36	of	of	ADP
fbem-12641	37	37	corporate	corporate	ADJ
fbem-12641	37	38	management	management	NOUN
fbem-12641	37	39	and	and	CCONJ
fbem-12641	37	40	strategic	strategic	ADJ
fbem-12641	37	41	development	development	NOUN
fbem-12641	37	42	.	.	PUNCT
fbem-12641	38	1	communication	communication	NOUN
fbem-12641	38	2	and	and	CCONJ
fbem-12641	38	3	interpersonal	interpersonal	ADJ
fbem-12641	38	4	relationships	relationship	NOUN
fbem-12641	38	5	:	:	PUNCT
fbem-12641	38	6	among	among	ADP
fbem-12641	38	7	the	the	DET
fbem-12641	38	8	core	core	NOUN
fbem-12641	38	9	competencies	competency	NOUN
fbem-12641	38	10	of	of	ADP
fbem-12641	38	11	accountants	accountant	NOUN
fbem-12641	38	12	,	,	PUNCT
fbem-12641	38	13	good	good	ADJ
fbem-12641	38	14	communication	communication	NOUN
fbem-12641	38	15	skills	skill	NOUN
fbem-12641	38	16	and	and	CCONJ
fbem-12641	38	17	interpersonal	interpersonal	ADJ
fbem-12641	38	18	skills	skill	NOUN
fbem-12641	38	19	are	be	AUX
fbem-12641	38	20	crucial	crucial	ADJ
fbem-12641	38	21	.	.	PUNCT
fbem-12641	39	1	being	be	AUX
fbem-12641	39	2	able	able	ADJ
fbem-12641	39	3	to	to	PART
fbem-12641	39	4	communicate	communicate	VERB
fbem-12641	39	5	effectively	effectively	ADV
fbem-12641	39	6	and	and	CCONJ
fbem-12641	39	7	establish	establish	VERB
fbem-12641	39	8	good	good	ADJ
fbem-12641	39	9	interpersonal	interpersonal	ADJ
fbem-12641	39	10	relationships	relationship	NOUN
fbem-12641	39	11	not	not	PART
fbem-12641	39	12	only	only	ADV
fbem-12641	39	13	has	have	VERB
fbem-12641	39	14	a	a	DET
fbem-12641	39	15	positive	positive	ADJ
fbem-12641	39	16	impact	impact	NOUN
fbem-12641	39	17	on	on	ADP
fbem-12641	39	18	teamwork	teamwork	NOUN
fbem-12641	39	19	and	and	CCONJ
fbem-12641	39	20	work	work	NOUN
fbem-12641	39	21	efficiency	efficiency	NOUN
fbem-12641	39	22	,	,	PUNCT
fbem-12641	39	23	but	but	CCONJ
fbem-12641	39	24	also	also	ADV
fbem-12641	39	25	helps	help	VERB
fbem-12641	39	26	build	build	VERB
fbem-12641	39	27	a	a	DET
fbem-12641	39	28	good	good	ADJ
fbem-12641	39	29	professional	professional	ADJ
fbem-12641	39	30	reputation	reputation	NOUN
fbem-12641	39	31	and	and	CCONJ
fbem-12641	39	32	network	network	NOUN
fbem-12641	39	33	.	.	PUNCT
fbem-12641	40	1	learning	learning	NOUN
fbem-12641	40	2	and	and	CCONJ
fbem-12641	40	3	adaptability	adaptability	NOUN
fbem-12641	40	4	:	:	PUNCT
fbem-12641	40	5	quickly	quickly	ADV
fbem-12641	40	6	learning	learn	VERB
fbem-12641	40	7	and	and	CCONJ
fbem-12641	40	8	adapting	adapt	VERB
fbem-12641	40	9	to	to	ADP
fbem-12641	40	10	changing	change	VERB
fbem-12641	40	11	regulations	regulation	NOUN
fbem-12641	40	12	,	,	PUNCT
fbem-12641	40	13	technologies	technology	NOUN
fbem-12641	40	14	,	,	PUNCT
fbem-12641	40	15	business	business	NOUN
fbem-12641	40	16	models	model	NOUN
fbem-12641	40	17	,	,	PUNCT
fbem-12641	40	18	etc	etc	X
fbem-12641	40	19	.	.	X
fbem-12641	40	20	are	be	AUX
fbem-12641	40	21	crucial	crucial	ADJ
fbem-12641	40	22	to	to	ADP
fbem-12641	40	23	the	the	DET
fbem-12641	40	24	core	core	NOUN
fbem-12641	40	25	competitiveness	competitiveness	NOUN
fbem-12641	40	26	of	of	ADP
fbem-12641	40	27	accountants	accountant	NOUN
fbem-12641	40	28	.	.	PUNCT
fbem-12641	41	1	being	be	AUX
fbem-12641	41	2	able	able	ADJ
fbem-12641	41	3	to	to	PART
fbem-12641	41	4	continuously	continuously	ADV
fbem-12641	41	5	learn	learn	VERB
fbem-12641	41	6	,	,	PUNCT
fbem-12641	41	7	update	update	NOUN
fbem-12641	41	8	knowledge	knowledge	NOUN
fbem-12641	41	9	,	,	PUNCT
fbem-12641	41	10	and	and	CCONJ
fbem-12641	41	11	adapt	adapt	VERB
fbem-12641	41	12	to	to	ADP
fbem-12641	41	13	new	new	ADJ
fbem-12641	41	14	technologies	technology	NOUN
fbem-12641	41	15	and	and	CCONJ
fbem-12641	41	16	methods	method	NOUN
fbem-12641	41	17	is	be	AUX
fbem-12641	41	18	key	key	ADJ
fbem-12641	41	19	to	to	ADP
fbem-12641	41	20	staying	stay	VERB
fbem-12641	41	21	competitive	competitive	ADJ
fbem-12641	41	22	.	.	PUNCT
fbem-12641	42	1	3	3	X
fbem-12641	42	2	.	.	X
fbem-12641	42	3	key	key	ADJ
fbem-12641	42	4	factors	factor	NOUN
fbem-12641	42	5	in	in	ADP
fbem-12641	42	6	the	the	DET
fbem-12641	42	7	core	core	NOUN
fbem-12641	42	8	competitiveness	competitiveness	NOUN
fbem-12641	42	9	of	of	ADP
fbem-12641	42	10	accountants	accountant	NOUN
fbem-12641	42	11	as	as	ADP
fbem-12641	42	12	an	an	DET
fbem-12641	42	13	important	important	ADJ
fbem-12641	42	14	player	player	NOUN
fbem-12641	42	15	in	in	ADP
fbem-12641	42	16	corporate	corporate	ADJ
fbem-12641	42	17	financial	financial	ADJ
fbem-12641	42	18	management	management	NOUN
fbem-12641	42	19	and	and	CCONJ
fbem-12641	42	20	decision	decision	NOUN
fbem-12641	42	21	-	-	PUNCT
fbem-12641	42	22	making	making	NOUN
fbem-12641	42	23	,	,	PUNCT
fbem-12641	42	24	accountants	accountant	NOUN
fbem-12641	42	25	need	need	VERB
fbem-12641	42	26	to	to	PART
fbem-12641	42	27	possess	possess	VERB
fbem-12641	42	28	multifaceted	multifaceted	ADJ
fbem-12641	42	29	core	core	NOUN
fbem-12641	42	30	competitiveness	competitiveness	NOUN
fbem-12641	42	31	to	to	PART
fbem-12641	42	32	adapt	adapt	VERB
fbem-12641	42	33	to	to	ADP
fbem-12641	42	34	an	an	DET
fbem-12641	42	35	increasingly	increasingly	ADV
fbem-12641	42	36	complex	complex	ADJ
fbem-12641	42	37	and	and	CCONJ
fbem-12641	42	38	changing	change	VERB
fbem-12641	42	39	business	business	NOUN
fbem-12641	42	40	environment	environment	NOUN
fbem-12641	42	41	.	.	PUNCT
fbem-12641	43	1	the	the	DET
fbem-12641	43	2	following	follow	VERB
fbem-12641	43	3	are	be	AUX
fbem-12641	43	4	key	key	ADJ
fbem-12641	43	5	factors	factor	NOUN
fbem-12641	43	6	in	in	ADP
fbem-12641	43	7	building	build	VERB
fbem-12641	43	8	the	the	DET
fbem-12641	43	9	core	core	NOUN
fbem-12641	43	10	competitiveness	competitiveness	NOUN
fbem-12641	43	11	of	of	ADP
fbem-12641	43	12	accountants	accountant	NOUN
fbem-12641	43	13	.	.	PUNCT
fbem-12641	44	1	3.1	3.1	NUM
fbem-12641	44	2	.	.	PUNCT
fbem-12641	44	3	knowledge	knowledge	NOUN
fbem-12641	44	4	,	,	PUNCT
fbem-12641	44	5	skills	skill	NOUN
fbem-12641	44	6	and	and	CCONJ
fbem-12641	44	7	professional	professional	ADJ
fbem-12641	44	8	abilities	ability	NOUN
fbem-12641	44	9	accountants	accountant	NOUN
fbem-12641	44	10	need	need	VERB
fbem-12641	44	11	to	to	PART
fbem-12641	44	12	have	have	VERB
fbem-12641	44	13	extensive	extensive	ADJ
fbem-12641	44	14	knowledge	knowledge	NOUN
fbem-12641	44	15	and	and	CCONJ
fbem-12641	44	16	skills	skill	NOUN
fbem-12641	44	17	in	in	ADP
fbem-12641	44	18	finance	finance	NOUN
fbem-12641	44	19	,	,	PUNCT
fbem-12641	44	20	accounting	accounting	NOUN
fbem-12641	44	21	,	,	PUNCT
fbem-12641	44	22	taxation	taxation	NOUN
fbem-12641	44	23	,	,	PUNCT
fbem-12641	44	24	etc	etc	X
fbem-12641	44	25	.	.	X
fbem-12641	44	26	,	,	PUNCT
fbem-12641	44	27	including	include	VERB
fbem-12641	44	28	financial	financial	ADJ
fbem-12641	44	29	statement	statement	NOUN
fbem-12641	44	30	analysis	analysis	NOUN
fbem-12641	44	31	,	,	PUNCT
fbem-12641	44	32	cost	cost	NOUN
fbem-12641	44	33	management	management	NOUN
fbem-12641	44	34	,	,	PUNCT
fbem-12641	44	35	tax	tax	NOUN
fbem-12641	44	36	regulations	regulation	NOUN
fbem-12641	44	37	,	,	PUNCT
fbem-12641	44	38	etc	etc	X
fbem-12641	44	39	.	.	X
fbem-12641	45	1	at	at	ADP
fbem-12641	45	2	the	the	DET
fbem-12641	45	3	same	same	ADJ
fbem-12641	45	4	time	time	NOUN
fbem-12641	45	5	,	,	PUNCT
fbem-12641	45	6	they	they	PRON
fbem-12641	45	7	need	need	VERB
fbem-12641	45	8	to	to	PART
fbem-12641	45	9	continuously	continuously	ADV
fbem-12641	45	10	learn	learn	VERB
fbem-12641	45	11	and	and	CCONJ
fbem-12641	45	12	update	update	VERB
fbem-12641	45	13	their	their	PRON
fbem-12641	45	14	knowledge	knowledge	NOUN
fbem-12641	45	15	to	to	PART
fbem-12641	45	16	adapt	adapt	VERB
fbem-12641	45	17	to	to	ADP
fbem-12641	45	18	the	the	DET
fbem-12641	45	19	changing	change	VERB
fbem-12641	45	20	regulatory	regulatory	ADJ
fbem-12641	45	21	and	and	CCONJ
fbem-12641	45	22	business	business	NOUN
fbem-12641	45	23	environment	environment	NOUN
fbem-12641	45	24	.	.	PUNCT
fbem-12641	46	1	3.2	3.2	NUM
fbem-12641	46	2	.	.	PUNCT
fbem-12641	46	3	comprehensive	comprehensive	ADJ
fbem-12641	46	4	quality	quality	NOUN
fbem-12641	46	5	and	and	CCONJ
fbem-12641	46	6	leadership	leadership	NOUN
fbem-12641	46	7	in	in	ADP
fbem-12641	46	8	addition	addition	NOUN
fbem-12641	46	9	to	to	ADP
fbem-12641	46	10	professional	professional	ADJ
fbem-12641	46	11	skills	skill	NOUN
fbem-12641	46	12	,	,	PUNCT
fbem-12641	46	13	accountants	accountant	NOUN
fbem-12641	46	14	need	need	VERB
fbem-12641	46	15	to	to	PART
fbem-12641	46	16	possess	possess	VERB
fbem-12641	46	17	comprehensive	comprehensive	ADJ
fbem-12641	46	18	qualities	quality	NOUN
fbem-12641	46	19	,	,	PUNCT
fbem-12641	46	20	including	include	VERB
fbem-12641	46	21	communication	communication	NOUN
fbem-12641	46	22	skills	skill	NOUN
fbem-12641	46	23	,	,	PUNCT
fbem-12641	46	24	problem	problem	NOUN
fbem-12641	46	25	-	-	PUNCT
fbem-12641	46	26	solving	solve	VERB
fbem-12641	46	27	abilities	ability	NOUN
fbem-12641	46	28	,	,	PUNCT
fbem-12641	46	29	innovative	innovative	ADJ
fbem-12641	46	30	thinking	thinking	NOUN
fbem-12641	46	31	,	,	PUNCT
fbem-12641	46	32	etc	etc	X
fbem-12641	46	33	.	.	X
fbem-12641	46	34	leadership	leadership	NOUN
fbem-12641	46	35	is	be	AUX
fbem-12641	46	36	also	also	ADV
fbem-12641	46	37	an	an	DET
fbem-12641	46	38	important	important	ADJ
fbem-12641	46	39	factor	factor	NOUN
fbem-12641	46	40	,	,	PUNCT
fbem-12641	46	41	being	be	AUX
fbem-12641	46	42	able	able	ADJ
fbem-12641	46	43	to	to	PART
fbem-12641	46	44	play	play	VERB
fbem-12641	46	45	an	an	DET
fbem-12641	46	46	active	active	ADJ
fbem-12641	46	47	role	role	NOUN
fbem-12641	46	48	in	in	ADP
fbem-12641	46	49	the	the	DET
fbem-12641	46	50	team	team	NOUN
fbem-12641	46	51	and	and	CCONJ
fbem-12641	46	52	drive	drive	VERB
fbem-12641	46	53	business	business	NOUN
fbem-12641	46	54	development	development	NOUN
fbem-12641	46	55	.	.	PUNCT
fbem-12641	47	1	3.3	3.3	NUM
fbem-12641	47	2	.	.	PUNCT
fbem-12641	48	1	communication	communication	NOUN
fbem-12641	48	2	and	and	CCONJ
fbem-12641	48	3	interpersonal	interpersonal	ADJ
fbem-12641	48	4	relationships	relationship	NOUN
fbem-12641	48	5	good	good	ADJ
fbem-12641	48	6	communication	communication	NOUN
fbem-12641	48	7	and	and	CCONJ
fbem-12641	48	8	interpersonal	interpersonal	ADJ
fbem-12641	48	9	skills	skill	NOUN
fbem-12641	48	10	are	be	AUX
fbem-12641	48	11	crucial	crucial	ADJ
fbem-12641	48	12	for	for	ADP
fbem-12641	48	13	accountants	accountant	NOUN
fbem-12641	48	14	.	.	PUNCT
fbem-12641	49	1	they	they	PRON
fbem-12641	49	2	need	need	VERB
fbem-12641	49	3	to	to	PART
fbem-12641	49	4	be	be	AUX
fbem-12641	49	5	able	able	ADJ
fbem-12641	49	6	to	to	PART
fbem-12641	49	7	communicate	communicate	VERB
fbem-12641	49	8	effectively	effectively	ADV
fbem-12641	49	9	with	with	ADP
fbem-12641	49	10	different	different	ADJ
fbem-12641	49	11	departments	department	NOUN
fbem-12641	49	12	,	,	PUNCT
fbem-12641	49	13	colleagues	colleague	NOUN
fbem-12641	49	14	,	,	PUNCT
fbem-12641	49	15	and	and	CCONJ
fbem-12641	49	16	customers	customer	NOUN
fbem-12641	49	17	,	,	PUNCT
fbem-12641	49	18	and	and	CCONJ
fbem-12641	49	19	establish	establish	VERB
fbem-12641	49	20	good	good	ADJ
fbem-12641	49	21	interpersonal	interpersonal	ADJ
fbem-12641	49	22	relationships	relationship	NOUN
fbem-12641	49	23	to	to	PART
fbem-12641	49	24	coordinate	coordinate	VERB
fbem-12641	49	25	work	work	NOUN
fbem-12641	49	26	,	,	PUNCT
fbem-12641	49	27	solve	solve	VERB
fbem-12641	49	28	problems	problem	NOUN
fbem-12641	49	29	,	,	PUNCT
fbem-12641	49	30	and	and	CCONJ
fbem-12641	49	31	promote	promote	VERB
fbem-12641	49	32	cooperation	cooperation	NOUN
fbem-12641	49	33	.	.	PUNCT
fbem-12641	50	1	3.4	3.4	NUM
fbem-12641	50	2	.	.	PUNCT
fbem-12641	50	3	learning	learning	NOUN
fbem-12641	50	4	and	and	CCONJ
fbem-12641	50	5	adaptability	adaptability	NOUN
fbem-12641	50	6	the	the	DET
fbem-12641	50	7	business	business	NOUN
fbem-12641	50	8	environment	environment	NOUN
fbem-12641	50	9	is	be	AUX
fbem-12641	50	10	constantly	constantly	ADV
fbem-12641	50	11	changing	change	VERB
fbem-12641	50	12	,	,	PUNCT
fbem-12641	50	13	and	and	CCONJ
fbem-12641	50	14	new	new	ADJ
fbem-12641	50	15	technologies	technology	NOUN
fbem-12641	50	16	,	,	PUNCT
fbem-12641	50	17	new	new	ADJ
fbem-12641	50	18	regulations	regulation	NOUN
fbem-12641	50	19	,	,	PUNCT
fbem-12641	50	20	and	and	CCONJ
fbem-12641	50	21	new	new	ADJ
fbem-12641	50	22	business	business	NOUN
fbem-12641	50	23	models	model	NOUN
fbem-12641	50	24	are	be	AUX
fbem-12641	50	25	constantly	constantly	ADV
fbem-12641	50	26	emerging	emerge	VERB
fbem-12641	50	27	.	.	PUNCT
fbem-12641	51	1	accountants	accountant	NOUN
fbem-12641	51	2	need	need	VERB
fbem-12641	51	3	to	to	PART
fbem-12641	51	4	have	have	VERB
fbem-12641	51	5	the	the	DET
fbem-12641	51	6	ability	ability	NOUN
fbem-12641	51	7	to	to	PART
fbem-12641	51	8	learn	learn	VERB
fbem-12641	51	9	and	and	CCONJ
fbem-12641	51	10	adapt	adapt	VERB
fbem-12641	51	11	quickly	quickly	ADV
fbem-12641	51	12	to	to	ADP
fbem-12641	51	13	new	new	ADJ
fbem-12641	51	14	things	thing	NOUN
fbem-12641	51	15	to	to	PART
fbem-12641	51	16	stay	stay	VERB
fbem-12641	51	17	competitive	competitive	ADJ
fbem-12641	51	18	and	and	CCONJ
fbem-12641	51	19	provide	provide	VERB
fbem-12641	51	20	businesses	business	NOUN
fbem-12641	51	21	with	with	ADP
fbem-12641	51	22	the	the	DET
fbem-12641	51	23	latest	late	ADJ
fbem-12641	51	24	expertise	expertise	NOUN
fbem-12641	51	25	and	and	CCONJ
fbem-12641	51	26	opinions	opinion	NOUN
fbem-12641	51	27	.	.	PUNCT
fbem-12641	52	1	3.5	3.5	NUM
fbem-12641	52	2	.	.	PUNCT
fbem-12641	53	1	professional	professional	ADJ
fbem-12641	53	2	ethics	ethic	NOUN
fbem-12641	53	3	and	and	CCONJ
fbem-12641	53	4	integrity	integrity	NOUN
fbem-12641	53	5	accountants	accountant	NOUN
fbem-12641	53	6	need	need	VERB
fbem-12641	53	7	to	to	PART
fbem-12641	53	8	abide	abide	VERB
fbem-12641	53	9	by	by	ADP
fbem-12641	53	10	the	the	DET
fbem-12641	53	11	principles	principle	NOUN
fbem-12641	53	12	of	of	ADP
fbem-12641	53	13	professional	professional	ADJ
fbem-12641	53	14	ethics	ethic	NOUN
fbem-12641	53	15	and	and	CCONJ
fbem-12641	53	16	integrity	integrity	NOUN
fbem-12641	53	17	and	and	CCONJ
fbem-12641	53	18	maintain	maintain	VERB
fbem-12641	53	19	an	an	DET
fbem-12641	53	20	honest	honest	ADJ
fbem-12641	53	21	,	,	PUNCT
fbem-12641	53	22	transparent	transparent	ADJ
fbem-12641	53	23	,	,	PUNCT
fbem-12641	53	24	fair	fair	ADJ
fbem-12641	53	25	and	and	CCONJ
fbem-12641	53	26	responsible	responsible	ADJ
fbem-12641	53	27	attitude	attitude	NOUN
fbem-12641	53	28	.	.	PUNCT
fbem-12641	54	1	this	this	PRON
fbem-12641	54	2	is	be	AUX
fbem-12641	54	3	the	the	DET
fbem-12641	54	4	basis	basis	NOUN
fbem-12641	54	5	for	for	ADP
fbem-12641	54	6	building	build	VERB
fbem-12641	54	7	trust	trust	NOUN
fbem-12641	54	8	,	,	PUNCT
fbem-12641	54	9	maintaining	maintain	VERB
fbem-12641	54	10	corporate	corporate	ADJ
fbem-12641	54	11	reputation	reputation	NOUN
fbem-12641	54	12	and	and	CCONJ
fbem-12641	54	13	maintaining	maintain	VERB
fbem-12641	54	14	long	long	ADJ
fbem-12641	54	15	-	-	PUNCT
fbem-12641	54	16	term	term	NOUN
fbem-12641	54	17	relationships	relationship	NOUN
fbem-12641	54	18	.	.	PUNCT
fbem-12641	55	1	combining	combine	VERB
fbem-12641	55	2	these	these	DET
fbem-12641	55	3	factors	factor	NOUN
fbem-12641	55	4	,	,	PUNCT
fbem-12641	55	5	accountants	accountant	NOUN
fbem-12641	55	6	can	can	AUX
fbem-12641	55	7	maintain	maintain	VERB
fbem-12641	55	8	competitiveness	competitiveness	NOUN
fbem-12641	55	9	and	and	CCONJ
fbem-12641	55	10	make	make	VERB
fbem-12641	55	11	greater	great	ADJ
fbem-12641	55	12	contributions	contribution	NOUN
fbem-12641	55	13	to	to	ADP
fbem-12641	55	14	the	the	DET
fbem-12641	55	15	enterprise	enterprise	NOUN
fbem-12641	55	16	by	by	ADP
fbem-12641	55	17	continuously	continuously	ADV
fbem-12641	55	18	learning	learn	VERB
fbem-12641	55	19	and	and	CCONJ
fbem-12641	55	20	improving	improve	VERB
fbem-12641	55	21	their	their	PRON
fbem-12641	55	22	overall	overall	ADJ
fbem-12641	55	23	quality	quality	NOUN
fbem-12641	55	24	,	,	PUNCT
fbem-12641	55	25	establishing	establish	VERB
fbem-12641	55	26	good	good	ADJ
fbem-12641	55	27	interpersonal	interpersonal	ADJ
fbem-12641	55	28	relationships	relationship	NOUN
fbem-12641	55	29	,	,	PUNCT
fbem-12641	55	30	observing	observe	VERB
fbem-12641	55	31	professional	professional	ADJ
fbem-12641	55	32	ethics	ethic	NOUN
fbem-12641	55	33	,	,	PUNCT
fbem-12641	55	34	adapting	adapt	VERB
fbem-12641	55	35	to	to	ADP
fbem-12641	55	36	changes	change	NOUN
fbem-12641	55	37	and	and	CCONJ
fbem-12641	55	38	responding	respond	VERB
fbem-12641	55	39	to	to	ADP
fbem-12641	55	40	challenges	challenge	NOUN
fbem-12641	55	41	.	.	PUNCT
fbem-12641	56	1	4	4	X
fbem-12641	56	2	.	.	NOUN
fbem-12641	56	3	strategies	strategy	NOUN
fbem-12641	56	4	to	to	PART
fbem-12641	56	5	improve	improve	VERB
fbem-12641	56	6	the	the	DET
fbem-12641	56	7	core	core	NOUN
fbem-12641	56	8	competitiveness	competitiveness	NOUN
fbem-12641	56	9	of	of	ADP
fbem-12641	56	10	accountants	accountant	NOUN
fbem-12641	56	11	4.1	4.1	NUM
fbem-12641	56	12	.	.	PUNCT
fbem-12641	57	1	academic	academic	ADJ
fbem-12641	57	2	training	training	NOUN
fbem-12641	57	3	and	and	CCONJ
fbem-12641	57	4	continuing	continue	VERB
fbem-12641	57	5	education	education	NOUN
fbem-12641	57	6	continuous	continuous	ADJ
fbem-12641	57	7	learning	learning	NOUN
fbem-12641	57	8	is	be	AUX
fbem-12641	57	9	the	the	DET
fbem-12641	57	10	key	key	NOUN
fbem-12641	57	11	to	to	ADP
fbem-12641	57	12	improving	improve	VERB
fbem-12641	57	13	the	the	DET
fbem-12641	57	14	core	core	NOUN
fbem-12641	57	15	competitiveness	competitiveness	NOUN
fbem-12641	57	16	of	of	ADP
fbem-12641	57	17	accountants	accountant	NOUN
fbem-12641	57	18	.	.	PUNCT
fbem-12641	58	1	participate	participate	VERB
fbem-12641	58	2	in	in	ADP
fbem-12641	58	3	professional	professional	ADJ
fbem-12641	58	4	training	training	NOUN
fbem-12641	58	5	,	,	PUNCT
fbem-12641	58	6	courses	course	NOUN
fbem-12641	58	7	,	,	PUNCT
fbem-12641	58	8	seminars	seminar	NOUN
fbem-12641	58	9	and	and	CCONJ
fbem-12641	58	10	independent	independent	ADJ
fbem-12641	58	11	research	research	NOUN
fbem-12641	58	12	to	to	PART
fbem-12641	58	13	continuously	continuously	ADV
fbem-12641	58	14	update	update	VERB
fbem-12641	58	15	knowledge	knowledge	NOUN
fbem-12641	58	16	and	and	CCONJ
fbem-12641	58	17	skills	skill	NOUN
fbem-12641	58	18	in	in	ADP
fbem-12641	58	19	finance	finance	NOUN
fbem-12641	58	20	,	,	PUNCT
fbem-12641	58	21	taxation	taxation	NOUN
fbem-12641	58	22	,	,	PUNCT
fbem-12641	58	23	accounting	accounting	NOUN
fbem-12641	58	24	and	and	CCONJ
fbem-12641	58	25	other	other	ADJ
fbem-12641	58	26	fields	field	NOUN
fbem-12641	58	27	.	.	PUNCT
fbem-12641	59	1	use	use	VERB
fbem-12641	59	2	online	online	ADJ
fbem-12641	59	3	courses	course	NOUN
fbem-12641	59	4	,	,	PUNCT
fbem-12641	59	5	seminars	seminar	NOUN
fbem-12641	59	6	,	,	PUNCT
fbem-12641	59	7	academic	academic	ADJ
fbem-12641	59	8	journals	journal	NOUN
fbem-12641	59	9	,	,	PUNCT
fbem-12641	59	10	etc	etc	X
fbem-12641	59	11	.	.	X
fbem-12641	59	12	to	to	PART
fbem-12641	59	13	stay	stay	VERB
fbem-12641	59	14	academically	academically	ADV
fbem-12641	59	15	active	active	ADJ
fbem-12641	59	16	and	and	CCONJ
fbem-12641	59	17	apply	apply	VERB
fbem-12641	59	18	new	new	ADJ
fbem-12641	59	19	knowledge	knowledge	NOUN
fbem-12641	59	20	into	into	ADP
fbem-12641	59	21	practice	practice	NOUN
fbem-12641	59	22	.	.	PUNCT
fbem-12641	60	1	4.2	4.2	NUM
fbem-12641	60	2	.	.	PUNCT
fbem-12641	60	3	career	career	NOUN
fbem-12641	60	4	planning	planning	NOUN
fbem-12641	60	5	and	and	CCONJ
fbem-12641	60	6	self	self	NOUN
fbem-12641	60	7	-	-	PUNCT
fbem-12641	60	8	improvement	improvement	NOUN
fbem-12641	60	9	develop	develop	VERB
fbem-12641	60	10	a	a	DET
fbem-12641	60	11	clear	clear	ADJ
fbem-12641	60	12	career	career	NOUN
fbem-12641	60	13	plan	plan	NOUN
fbem-12641	60	14	and	and	CCONJ
fbem-12641	60	15	set	set	VERB
fbem-12641	60	16	phased	phased	ADJ
fbem-12641	60	17	goals	goal	NOUN
fbem-12641	60	18	and	and	CCONJ
fbem-12641	60	19	development	development	NOUN
fbem-12641	60	20	directions	direction	NOUN
fbem-12641	60	21	.	.	PUNCT
fbem-12641	61	1	regularly	regularly	ADV
fbem-12641	61	2	evaluate	evaluate	VERB
fbem-12641	61	3	personal	personal	ADJ
fbem-12641	61	4	career	career	NOUN
fbem-12641	61	5	progress	progress	NOUN
fbem-12641	61	6	,	,	PUNCT
fbem-12641	61	7	understand	understand	VERB
fbem-12641	61	8	your	your	PRON
fbem-12641	61	9	own	own	ADJ
fbem-12641	61	10	strengths	strength	NOUN
fbem-12641	61	11	and	and	CCONJ
fbem-12641	61	12	weaknesses	weakness	NOUN
fbem-12641	61	13	,	,	PUNCT
fbem-12641	61	14	and	and	CCONJ
fbem-12641	61	15	formulate	formulate	VERB
fbem-12641	61	16	self	self	NOUN
fbem-12641	61	17	-	-	PUNCT
fbem-12641	61	18	improvement	improvement	NOUN
fbem-12641	61	19	plans	plan	NOUN
fbem-12641	61	20	,	,	PUNCT
fbem-12641	61	21	including	include	VERB
fbem-12641	61	22	skill	skill	NOUN
fbem-12641	61	23	improvement	improvement	NOUN
fbem-12641	61	24	,	,	PUNCT
fbem-12641	61	25	leadership	leadership	NOUN
fbem-12641	61	26	development	development	NOUN
fbem-12641	61	27	,	,	PUNCT
fbem-12641	61	28	cross	cross	ADJ
fbem-12641	61	29	-	-	ADJ
fbem-12641	61	30	functional	functional	ADJ
fbem-12641	61	31	development	development	NOUN
fbem-12641	61	32	,	,	PUNCT
fbem-12641	61	33	etc	etc	X
fbem-12641	61	34	.	.	X
fbem-12641	62	1	4.3	4.3	NUM
fbem-12641	62	2	.	.	PUNCT
fbem-12641	63	1	participate	participate	VERB
fbem-12641	63	2	in	in	ADP
fbem-12641	63	3	industry	industry	NOUN
fbem-12641	63	4	associations	association	NOUN
fbem-12641	63	5	and	and	CCONJ
fbem-12641	63	6	organizations	organization	NOUN
fbem-12641	63	7	join	join	VERB
fbem-12641	63	8	relevant	relevant	ADJ
fbem-12641	63	9	industry	industry	NOUN
fbem-12641	63	10	associations	association	NOUN
fbem-12641	63	11	and	and	CCONJ
fbem-12641	63	12	professional	professional	ADJ
fbem-12641	63	13	organizations	organization	NOUN
fbem-12641	63	14	,	,	PUNCT
fbem-12641	63	15	participate	participate	VERB
fbem-12641	63	16	in	in	ADP
fbem-12641	63	17	various	various	ADJ
fbem-12641	63	18	activities	activity	NOUN
fbem-12641	63	19	,	,	PUNCT
fbem-12641	63	20	seminars	seminar	NOUN
fbem-12641	63	21	,	,	PUNCT
fbem-12641	63	22	conferences	conference	NOUN
fbem-12641	63	23	,	,	PUNCT
fbem-12641	63	24	etc	etc	X
fbem-12641	63	25	.	.	X
fbem-12641	63	26	organized	organize	VERB
fbem-12641	63	27	by	by	ADP
fbem-12641	63	28	the	the	DET
fbem-12641	63	29	organization	organization	NOUN
fbem-12641	63	30	,	,	PUNCT
fbem-12641	63	31	exchange	exchange	NOUN
fbem-12641	63	32	experiences	experience	NOUN
fbem-12641	63	33	with	with	ADP
fbem-12641	63	34	peers	peer	NOUN
fbem-12641	63	35	,	,	PUNCT
fbem-12641	63	36	share	share	VERB
fbem-12641	63	37	best	good	ADJ
fbem-12641	63	38	practices	practice	NOUN
fbem-12641	63	39	,	,	PUNCT
fbem-12641	63	40	and	and	CCONJ
fbem-12641	63	41	establish	establish	VERB
fbem-12641	63	42	industry	industry	NOUN
fbem-12641	63	43	contacts	contact	NOUN
fbem-12641	63	44	.	.	PUNCT
fbem-12641	64	1	in	in	ADP
fbem-12641	64	2	this	this	DET
fbem-12641	64	3	way	way	NOUN
fbem-12641	64	4	,	,	PUNCT
fbem-12641	64	5	you	you	PRON
fbem-12641	64	6	can	can	AUX
fbem-12641	64	7	obtain	obtain	VERB
fbem-12641	64	8	the	the	DET
fbem-12641	64	9	latest	late	ADJ
fbem-12641	64	10	news	news	NOUN
fbem-12641	64	11	in	in	ADP
fbem-12641	64	12	the	the	DET
fbem-12641	64	13	industry	industry	NOUN
fbem-12641	64	14	,	,	PUNCT
fbem-12641	64	15	understand	understand	VERB
fbem-12641	64	16	industry	industry	NOUN
fbem-12641	64	17	trends	trend	NOUN
fbem-12641	64	18	,	,	PUNCT
fbem-12641	64	19	and	and	CCONJ
fbem-12641	64	20	expand	expand	VERB
fbem-12641	64	21	your	your	PRON
fbem-12641	64	22	network	network	NOUN
fbem-12641	64	23	of	of	ADP
fbem-12641	64	24	interpersonal	interpersonal	ADJ
fbem-12641	64	25	relationships	relationship	NOUN
fbem-12641	64	26	.	.	PUNCT
fbem-12641	65	1	4.4	4.4	NUM
fbem-12641	65	2	.	.	PUNCT
fbem-12641	65	3	establish	establish	VERB
fbem-12641	65	4	a	a	DET
fbem-12641	65	5	good	good	ADJ
fbem-12641	65	6	professional	professional	ADJ
fbem-12641	65	7	network	network	NOUN
fbem-12641	65	8	actively	actively	ADV
fbem-12641	65	9	build	build	VERB
fbem-12641	65	10	relationships	relationship	NOUN
fbem-12641	65	11	with	with	ADP
fbem-12641	65	12	colleagues	colleague	NOUN
fbem-12641	65	13	,	,	PUNCT
fbem-12641	65	14	leaders	leader	NOUN
fbem-12641	65	15	,	,	PUNCT
fbem-12641	65	16	customers	customer	NOUN
fbem-12641	65	17	,	,	PUNCT
fbem-12641	65	18	and	and	CCONJ
fbem-12641	65	19	other	other	ADJ
fbem-12641	65	20	industry	industry	NOUN
fbem-12641	65	21	practitioners	practitioner	NOUN
fbem-12641	65	22	.	.	PUNCT
fbem-12641	66	1	establish	establish	VERB
fbem-12641	66	2	mutual	mutual	ADJ
fbem-12641	66	3	trust	trust	NOUN
fbem-12641	66	4	and	and	CCONJ
fbem-12641	66	5	win	win	NOUN
fbem-12641	66	6	-	-	PUNCT
fbem-12641	66	7	win	win	NOUN
fbem-12641	66	8	relationships	relationship	NOUN
fbem-12641	66	9	and	and	CCONJ
fbem-12641	66	10	improve	improve	VERB
fbem-12641	66	11	communication	communication	NOUN
fbem-12641	66	12	,	,	PUNCT
fbem-12641	66	13	366	366	NUM
fbem-12641	66	14	cooperation	cooperation	NOUN
fbem-12641	66	15	and	and	CCONJ
fbem-12641	66	16	coordination	coordination	NOUN
fbem-12641	66	17	capabilities	capability	NOUN
fbem-12641	66	18	.	.	PUNCT
fbem-12641	67	1	this	this	DET
fbem-12641	67	2	network	network	NOUN
fbem-12641	67	3	of	of	ADP
fbem-12641	67	4	relationships	relationship	NOUN
fbem-12641	67	5	helps	help	VERB
fbem-12641	67	6	you	you	PRON
fbem-12641	67	7	gain	gain	VERB
fbem-12641	67	8	new	new	ADJ
fbem-12641	67	9	information	information	NOUN
fbem-12641	67	10	,	,	PUNCT
fbem-12641	67	11	understand	understand	VERB
fbem-12641	67	12	different	different	ADJ
fbem-12641	67	13	perspectives	perspective	NOUN
fbem-12641	67	14	,	,	PUNCT
fbem-12641	67	15	and	and	CCONJ
fbem-12641	67	16	advance	advance	VERB
fbem-12641	67	17	your	your	PRON
fbem-12641	67	18	career	career	NOUN
fbem-12641	67	19	.	.	PUNCT
fbem-12641	68	1	4.5	4.5	NUM
fbem-12641	68	2	.	.	PUNCT
fbem-12641	69	1	reflection	reflection	NOUN
fbem-12641	69	2	and	and	CCONJ
fbem-12641	69	3	self	self	NOUN
fbem-12641	69	4	-	-	PUNCT
fbem-12641	69	5	improvement	improvement	NOUN
fbem-12641	69	6	regularly	regularly	ADV
fbem-12641	69	7	review	review	NOUN
fbem-12641	69	8	and	and	CCONJ
fbem-12641	69	9	reflect	reflect	VERB
fbem-12641	69	10	on	on	ADP
fbem-12641	69	11	personal	personal	ADJ
fbem-12641	69	12	work	work	NOUN
fbem-12641	69	13	to	to	PART
fbem-12641	69	14	evaluate	evaluate	VERB
fbem-12641	69	15	work	work	NOUN
fbem-12641	69	16	performance	performance	NOUN
fbem-12641	69	17	,	,	PUNCT
fbem-12641	69	18	decision	decision	NOUN
fbem-12641	69	19	-	-	PUNCT
fbem-12641	69	20	making	make	VERB
fbem-12641	69	21	processes	process	NOUN
fbem-12641	69	22	and	and	CCONJ
fbem-12641	69	23	results	result	NOUN
fbem-12641	69	24	.	.	PUNCT
fbem-12641	70	1	listen	listen	VERB
fbem-12641	70	2	carefully	carefully	ADV
fbem-12641	70	3	to	to	PART
fbem-12641	70	4	feedback	feedback	VERB
fbem-12641	70	5	and	and	CCONJ
fbem-12641	70	6	suggestions	suggestion	NOUN
fbem-12641	70	7	from	from	ADP
fbem-12641	70	8	others	other	NOUN
fbem-12641	70	9	,	,	PUNCT
fbem-12641	70	10	be	be	AUX
fbem-12641	70	11	brave	brave	ADJ
fbem-12641	70	12	enough	enough	ADV
fbem-12641	70	13	to	to	PART
fbem-12641	70	14	face	face	VERB
fbem-12641	70	15	mistakes	mistake	NOUN
fbem-12641	70	16	and	and	CCONJ
fbem-12641	70	17	shortcomings	shortcoming	NOUN
fbem-12641	70	18	,	,	PUNCT
fbem-12641	70	19	and	and	CCONJ
fbem-12641	70	20	look	look	VERB
fbem-12641	70	21	for	for	ADP
fbem-12641	70	22	room	room	NOUN
fbem-12641	70	23	for	for	ADP
fbem-12641	70	24	improvement	improvement	NOUN
fbem-12641	70	25	.	.	PUNCT
fbem-12641	71	1	continuously	continuously	ADV
fbem-12641	71	2	improve	improve	VERB
fbem-12641	71	3	yourself	yourself	PRON
fbem-12641	71	4	through	through	ADP
fbem-12641	71	5	reflection	reflection	NOUN
fbem-12641	71	6	and	and	CCONJ
fbem-12641	71	7	improvement	improvement	NOUN
fbem-12641	71	8	,	,	PUNCT
fbem-12641	71	9	and	and	CCONJ
fbem-12641	71	10	improve	improve	VERB
fbem-12641	71	11	work	work	NOUN
fbem-12641	71	12	efficiency	efficiency	NOUN
fbem-12641	71	13	and	and	CCONJ
fbem-12641	71	14	quality	quality	NOUN
fbem-12641	71	15	.	.	PUNCT
fbem-12641	72	1	in	in	ADP
fbem-12641	72	2	short	short	ADJ
fbem-12641	72	3	,	,	PUNCT
fbem-12641	72	4	continuous	continuous	ADJ
fbem-12641	72	5	learning	learning	NOUN
fbem-12641	72	6	,	,	PUNCT
fbem-12641	72	7	planning	plan	VERB
fbem-12641	72	8	career	career	NOUN
fbem-12641	72	9	development	development	NOUN
fbem-12641	72	10	,	,	PUNCT
fbem-12641	72	11	actively	actively	ADV
fbem-12641	72	12	participating	participate	VERB
fbem-12641	72	13	in	in	ADP
fbem-12641	72	14	industry	industry	NOUN
fbem-12641	72	15	organizations	organization	NOUN
fbem-12641	72	16	,	,	PUNCT
fbem-12641	72	17	establishing	establish	VERB
fbem-12641	72	18	good	good	ADJ
fbem-12641	72	19	connections	connection	NOUN
fbem-12641	72	20	,	,	PUNCT
fbem-12641	72	21	and	and	CCONJ
fbem-12641	72	22	constantly	constantly	ADV
fbem-12641	72	23	reflecting	reflect	VERB
fbem-12641	72	24	and	and	CCONJ
fbem-12641	72	25	improving	improve	VERB
fbem-12641	72	26	.	.	PUNCT
fbem-12641	73	1	these	these	DET
fbem-12641	73	2	methods	method	NOUN
fbem-12641	73	3	and	and	CCONJ
fbem-12641	73	4	strategies	strategy	NOUN
fbem-12641	73	5	can	can	AUX
fbem-12641	73	6	help	help	VERB
fbem-12641	73	7	accountants	accountant	NOUN
fbem-12641	73	8	improve	improve	VERB
fbem-12641	73	9	their	their	PRON
fbem-12641	73	10	core	core	NOUN
fbem-12641	73	11	competitiveness	competitiveness	NOUN
fbem-12641	73	12	,	,	PUNCT
fbem-12641	73	13	adapt	adapt	VERB
fbem-12641	73	14	to	to	ADP
fbem-12641	73	15	the	the	DET
fbem-12641	73	16	changing	change	VERB
fbem-12641	73	17	business	business	NOUN
fbem-12641	73	18	environment	environment	NOUN
fbem-12641	73	19	,	,	PUNCT
fbem-12641	73	20	and	and	CCONJ
fbem-12641	73	21	achieve	achieve	VERB
fbem-12641	73	22	more	more	ADJ
fbem-12641	73	23	career	career	NOUN
fbem-12641	73	24	success	success	NOUN
fbem-12641	73	25	.	.	PUNCT
fbem-12641	74	1	5	5	X
fbem-12641	74	2	.	.	X
fbem-12641	74	3	future	future	ADJ
fbem-12641	74	4	outlook	outlook	NOUN
fbem-12641	74	5	and	and	CCONJ
fbem-12641	74	6	suggestions	suggestion	NOUN
fbem-12641	74	7	5.1	5.1	NUM
fbem-12641	74	8	.	.	PUNCT
fbem-12641	75	1	future	future	ADJ
fbem-12641	75	2	development	development	NOUN
fbem-12641	75	3	trends	trend	NOUN
fbem-12641	75	4	in	in	ADP
fbem-12641	75	5	the	the	DET
fbem-12641	75	6	accounting	accounting	NOUN
fbem-12641	75	7	field	field	NOUN
fbem-12641	75	8	with	with	ADP
fbem-12641	75	9	the	the	DET
fbem-12641	75	10	continuous	continuous	ADJ
fbem-12641	75	11	development	development	NOUN
fbem-12641	75	12	of	of	ADP
fbem-12641	75	13	the	the	DET
fbem-12641	75	14	global	global	ADJ
fbem-12641	75	15	economy	economy	NOUN
fbem-12641	75	16	and	and	CCONJ
fbem-12641	75	17	the	the	DET
fbem-12641	75	18	rapid	rapid	ADJ
fbem-12641	75	19	advancement	advancement	NOUN
fbem-12641	75	20	of	of	ADP
fbem-12641	75	21	technology	technology	NOUN
fbem-12641	75	22	,	,	PUNCT
fbem-12641	75	23	the	the	DET
fbem-12641	75	24	accounting	accounting	NOUN
fbem-12641	75	25	field	field	NOUN
fbem-12641	75	26	is	be	AUX
fbem-12641	75	27	also	also	ADV
fbem-12641	75	28	facing	face	VERB
fbem-12641	75	29	new	new	ADJ
fbem-12641	75	30	opportunities	opportunity	NOUN
fbem-12641	75	31	and	and	CCONJ
fbem-12641	75	32	challenges	challenge	NOUN
fbem-12641	75	33	.	.	PUNCT
fbem-12641	76	1	the	the	DET
fbem-12641	76	2	following	follow	VERB
fbem-12641	76	3	are	be	AUX
fbem-12641	76	4	possible	possible	ADJ
fbem-12641	76	5	future	future	ADJ
fbem-12641	76	6	trends	trend	NOUN
fbem-12641	76	7	in	in	ADP
fbem-12641	76	8	the	the	DET
fbem-12641	76	9	accounting	accounting	NOUN
fbem-12641	76	10	field	field	NOUN
fbem-12641	76	11	.	.	PUNCT
fbem-12641	77	1	digital	digital	ADJ
fbem-12641	77	2	transformation	transformation	NOUN
fbem-12641	77	3	and	and	CCONJ
fbem-12641	77	4	technology	technology	NOUN
fbem-12641	77	5	application	application	NOUN
fbem-12641	78	1	,	,	PUNCT
fbem-12641	78	2	the	the	DET
fbem-12641	78	3	accounting	accounting	NOUN
fbem-12641	78	4	field	field	NOUN
fbem-12641	78	5	will	will	AUX
fbem-12641	78	6	become	become	VERB
fbem-12641	78	7	more	more	ADV
fbem-12641	78	8	digital	digital	ADJ
fbem-12641	78	9	in	in	ADP
fbem-12641	78	10	the	the	DET
fbem-12641	78	11	future	future	NOUN
fbem-12641	78	12	,	,	PUNCT
fbem-12641	78	13	and	and	CCONJ
fbem-12641	78	14	accounting	accounting	NOUN
fbem-12641	78	15	systems	system	NOUN
fbem-12641	78	16	will	will	AUX
fbem-12641	78	17	integrate	integrate	VERB
fbem-12641	78	18	advanced	advanced	ADJ
fbem-12641	78	19	technologies	technology	NOUN
fbem-12641	78	20	,	,	PUNCT
fbem-12641	78	21	such	such	ADJ
fbem-12641	78	22	as	as	ADP
fbem-12641	78	23	artificial	artificial	ADJ
fbem-12641	78	24	intelligence	intelligence	NOUN
fbem-12641	78	25	,	,	PUNCT
fbem-12641	78	26	blockchain	blockchain	PROPN
fbem-12641	78	27	,	,	PUNCT
fbem-12641	78	28	big	big	ADJ
fbem-12641	78	29	data	datum	NOUN
fbem-12641	78	30	analysis	analysis	NOUN
fbem-12641	78	31	,	,	PUNCT
fbem-12641	78	32	etc	etc	X
fbem-12641	78	33	.	.	X
fbem-12641	78	34	,	,	PUNCT
fbem-12641	78	35	to	to	PART
fbem-12641	78	36	improve	improve	VERB
fbem-12641	78	37	the	the	DET
fbem-12641	78	38	efficiency	efficiency	NOUN
fbem-12641	78	39	and	and	CCONJ
fbem-12641	78	40	accuracy	accuracy	NOUN
fbem-12641	78	41	of	of	ADP
fbem-12641	78	42	financial	financial	ADJ
fbem-12641	78	43	data	datum	NOUN
fbem-12641	78	44	processing	processing	NOUN
fbem-12641	78	45	.	.	PUNCT
fbem-12641	79	1	sustainability	sustainability	NOUN
fbem-12641	79	2	and	and	CCONJ
fbem-12641	79	3	esg	esg	NOUN
fbem-12641	79	4	reporting	report	VERB
fbem-12641	79	5	sustainability	sustainability	NOUN
fbem-12641	79	6	and	and	CCONJ
fbem-12641	79	7	environmental	environmental	ADJ
fbem-12641	79	8	,	,	PUNCT
fbem-12641	79	9	social	social	ADJ
fbem-12641	79	10	,	,	PUNCT
fbem-12641	79	11	corporate	corporate	ADJ
fbem-12641	79	12	governance	governance	NOUN
fbem-12641	79	13	(	(	PUNCT
fbem-12641	79	14	esg	esg	NOUN
fbem-12641	79	15	)	)	PUNCT
fbem-12641	79	16	reporting	reporting	NOUN
fbem-12641	79	17	will	will	AUX
fbem-12641	79	18	become	become	VERB
fbem-12641	79	19	an	an	DET
fbem-12641	79	20	important	important	ADJ
fbem-12641	79	21	focus	focus	NOUN
fbem-12641	79	22	in	in	ADP
fbem-12641	79	23	the	the	DET
fbem-12641	79	24	accounting	accounting	NOUN
fbem-12641	79	25	field	field	NOUN
fbem-12641	79	26	.	.	PUNCT
fbem-12641	80	1	accountants	accountant	NOUN
fbem-12641	80	2	need	need	VERB
fbem-12641	80	3	to	to	PART
fbem-12641	80	4	master	master	VERB
fbem-12641	80	5	relevant	relevant	ADJ
fbem-12641	80	6	knowledge	knowledge	NOUN
fbem-12641	80	7	to	to	PART
fbem-12641	80	8	ensure	ensure	VERB
fbem-12641	80	9	that	that	SCONJ
fbem-12641	80	10	corporate	corporate	ADJ
fbem-12641	80	11	financial	financial	ADJ
fbem-12641	80	12	information	information	NOUN
fbem-12641	80	13	is	be	AUX
fbem-12641	80	14	consistent	consistent	ADJ
fbem-12641	80	15	with	with	ADP
fbem-12641	80	16	sustainable	sustainable	ADJ
fbem-12641	80	17	development	development	NOUN
fbem-12641	80	18	goals	goal	NOUN
fbem-12641	80	19	.	.	PUNCT
fbem-12641	81	1	globalization	globalization	NOUN
fbem-12641	81	2	and	and	CCONJ
fbem-12641	81	3	international	international	ADJ
fbem-12641	81	4	accounting	accounting	NOUN
fbem-12641	81	5	standards	standard	NOUN
fbem-12641	81	6	,	,	PUNCT
fbem-12641	81	7	the	the	DET
fbem-12641	81	8	accounting	accounting	NOUN
fbem-12641	81	9	field	field	NOUN
fbem-12641	81	10	will	will	AUX
fbem-12641	81	11	become	become	VERB
fbem-12641	81	12	more	more	ADV
fbem-12641	81	13	globalized	globalized	ADJ
fbem-12641	81	14	,	,	PUNCT
fbem-12641	81	15	and	and	CCONJ
fbem-12641	81	16	the	the	DET
fbem-12641	81	17	application	application	NOUN
fbem-12641	81	18	of	of	ADP
fbem-12641	81	19	international	international	ADJ
fbem-12641	81	20	accounting	accounting	NOUN
fbem-12641	81	21	standards	standard	NOUN
fbem-12641	81	22	will	will	AUX
fbem-12641	81	23	become	become	VERB
fbem-12641	81	24	more	more	ADV
fbem-12641	81	25	common	common	ADJ
fbem-12641	81	26	.	.	PUNCT
fbem-12641	82	1	accountants	accountant	NOUN
fbem-12641	82	2	need	need	VERB
fbem-12641	82	3	to	to	PART
fbem-12641	82	4	be	be	AUX
fbem-12641	82	5	familiar	familiar	ADJ
fbem-12641	82	6	with	with	ADP
fbem-12641	82	7	international	international	ADJ
fbem-12641	82	8	standards	standard	NOUN
fbem-12641	82	9	and	and	CCONJ
fbem-12641	82	10	adapt	adapt	VERB
fbem-12641	82	11	to	to	ADP
fbem-12641	82	12	the	the	DET
fbem-12641	82	13	regulations	regulation	NOUN
fbem-12641	82	14	and	and	CCONJ
fbem-12641	82	15	standards	standard	NOUN
fbem-12641	82	16	of	of	ADP
fbem-12641	82	17	different	different	ADJ
fbem-12641	82	18	countries	country	NOUN
fbem-12641	82	19	.	.	PUNCT
fbem-12641	83	1	business	business	NOUN
fbem-12641	83	2	intelligence	intelligence	NOUN
fbem-12641	83	3	and	and	CCONJ
fbem-12641	83	4	predictive	predictive	ADJ
fbem-12641	83	5	analysis	analysis	NOUN
fbem-12641	83	6	.	.	PUNCT
fbem-12641	84	1	accountants	accountant	NOUN
fbem-12641	84	2	need	need	VERB
fbem-12641	84	3	to	to	PART
fbem-12641	84	4	use	use	VERB
fbem-12641	84	5	business	business	NOUN
fbem-12641	84	6	intelligence	intelligence	NOUN
fbem-12641	84	7	and	and	CCONJ
fbem-12641	84	8	predictive	predictive	ADJ
fbem-12641	84	9	analysis	analysis	NOUN
fbem-12641	84	10	to	to	PART
fbem-12641	84	11	provide	provide	VERB
fbem-12641	84	12	strategic	strategic	ADJ
fbem-12641	84	13	financial	financial	ADJ
fbem-12641	84	14	advice	advice	NOUN
fbem-12641	84	15	and	and	CCONJ
fbem-12641	84	16	support	support	NOUN
fbem-12641	84	17	enterprises	enterprise	NOUN
fbem-12641	84	18	in	in	ADP
fbem-12641	84	19	making	make	VERB
fbem-12641	84	20	informed	informed	ADJ
fbem-12641	84	21	decisions	decision	NOUN
fbem-12641	84	22	.	.	PUNCT
fbem-12641	85	1	5.2	5.2	NUM
fbem-12641	85	2	.	.	PUNCT
fbem-12641	85	3	suggestions	suggestion	NOUN
fbem-12641	85	4	on	on	ADP
fbem-12641	85	5	cultivating	cultivate	VERB
fbem-12641	85	6	core	core	NOUN
fbem-12641	85	7	competitiveness	competitiveness	NOUN
fbem-12641	85	8	for	for	ADP
fbem-12641	85	9	the	the	DET
fbem-12641	85	10	future	future	NOUN
fbem-12641	85	11	in	in	ADP
fbem-12641	85	12	order	order	NOUN
fbem-12641	85	13	to	to	PART
fbem-12641	85	14	adapt	adapt	VERB
fbem-12641	85	15	to	to	ADP
fbem-12641	85	16	future	future	ADJ
fbem-12641	85	17	development	development	NOUN
fbem-12641	85	18	trends	trend	NOUN
fbem-12641	85	19	in	in	ADP
fbem-12641	85	20	the	the	DET
fbem-12641	85	21	accounting	accounting	NOUN
fbem-12641	85	22	field	field	NOUN
fbem-12641	85	23	and	and	CCONJ
fbem-12641	85	24	improve	improve	VERB
fbem-12641	85	25	core	core	NOUN
fbem-12641	85	26	competitiveness	competitiveness	NOUN
fbem-12641	85	27	,	,	PUNCT
fbem-12641	85	28	accountants	accountant	NOUN
fbem-12641	85	29	need	need	VERB
fbem-12641	85	30	to	to	PART
fbem-12641	85	31	take	take	VERB
fbem-12641	85	32	the	the	DET
fbem-12641	85	33	following	following	ADJ
fbem-12641	85	34	suggestions	suggestion	NOUN
fbem-12641	85	35	.	.	PUNCT
fbem-12641	86	1	5.2.1	5.2.1	NUM
fbem-12641	86	2	continuously	continuously	ADV
fbem-12641	86	3	learn	learn	VERB
fbem-12641	86	4	and	and	CCONJ
fbem-12641	86	5	update	update	VERB
fbem-12641	86	6	knowledge	knowledge	NOUN
fbem-12641	86	7	,	,	PUNCT
fbem-12641	86	8	follow	follow	VERB
fbem-12641	86	9	the	the	DET
fbem-12641	86	10	development	development	NOUN
fbem-12641	86	11	of	of	ADP
fbem-12641	86	12	the	the	DET
fbem-12641	86	13	industry	industry	NOUN
fbem-12641	86	14	,	,	PUNCT
fbem-12641	86	15	and	and	CCONJ
fbem-12641	86	16	continuously	continuously	ADV
fbem-12641	86	17	learn	learn	VERB
fbem-12641	86	18	new	new	ADJ
fbem-12641	86	19	knowledge	knowledge	NOUN
fbem-12641	86	20	and	and	CCONJ
fbem-12641	86	21	skills	skill	NOUN
fbem-12641	86	22	,	,	PUNCT
fbem-12641	86	23	including	include	VERB
fbem-12641	86	24	digital	digital	ADJ
fbem-12641	86	25	technology	technology	NOUN
fbem-12641	86	26	,	,	PUNCT
fbem-12641	86	27	sustainable	sustainable	ADJ
fbem-12641	86	28	development	development	NOUN
fbem-12641	86	29	principles	principle	NOUN
fbem-12641	86	30	,	,	PUNCT
fbem-12641	86	31	international	international	ADJ
fbem-12641	86	32	accounting	accounting	NOUN
fbem-12641	86	33	standards	standard	NOUN
fbem-12641	86	34	,	,	PUNCT
fbem-12641	86	35	etc	etc	X
fbem-12641	86	36	.	.	X
fbem-12641	86	37	participate	participate	VERB
fbem-12641	86	38	in	in	ADP
fbem-12641	86	39	trainings	training	NOUN
fbem-12641	86	40	,	,	PUNCT
fbem-12641	86	41	seminars	seminar	NOUN
fbem-12641	86	42	,	,	PUNCT
fbem-12641	86	43	online	online	ADJ
fbem-12641	86	44	courses	course	NOUN
fbem-12641	86	45	and	and	CCONJ
fbem-12641	86	46	maintain	maintain	VERB
fbem-12641	86	47	a	a	DET
fbem-12641	86	48	learning	learning	NOUN
fbem-12641	86	49	attitude	attitude	NOUN
fbem-12641	86	50	.	.	PUNCT
fbem-12641	87	1	5.2.2	5.2.2	NUM
fbem-12641	87	2	strengthen	strengthen	VERB
fbem-12641	87	3	technological	technological	ADJ
fbem-12641	87	4	application	application	NOUN
fbem-12641	87	5	capabilities	capability	NOUN
fbem-12641	87	6	and	and	CCONJ
fbem-12641	87	7	improve	improve	VERB
fbem-12641	87	8	the	the	DET
fbem-12641	87	9	understanding	understanding	NOUN
fbem-12641	87	10	and	and	CCONJ
fbem-12641	87	11	application	application	NOUN
fbem-12641	87	12	capabilities	capability	NOUN
fbem-12641	87	13	of	of	ADP
fbem-12641	87	14	digital	digital	ADJ
fbem-12641	87	15	technologies	technology	NOUN
fbem-12641	87	16	,	,	PUNCT
fbem-12641	87	17	especially	especially	ADV
fbem-12641	87	18	artificial	artificial	ADJ
fbem-12641	87	19	intelligence	intelligence	NOUN
fbem-12641	87	20	,	,	PUNCT
fbem-12641	87	21	blockchain	blockchain	PROPN
fbem-12641	87	22	,	,	PUNCT
fbem-12641	87	23	big	big	ADJ
fbem-12641	87	24	data	datum	NOUN
fbem-12641	87	25	analysis	analysis	NOUN
fbem-12641	87	26	and	and	CCONJ
fbem-12641	87	27	other	other	ADJ
fbem-12641	87	28	related	related	ADJ
fbem-12641	87	29	technologies	technology	NOUN
fbem-12641	87	30	,	,	PUNCT
fbem-12641	87	31	to	to	PART
fbem-12641	87	32	improve	improve	VERB
fbem-12641	87	33	work	work	NOUN
fbem-12641	87	34	efficiency	efficiency	NOUN
fbem-12641	87	35	and	and	CCONJ
fbem-12641	87	36	quality	quality	NOUN
fbem-12641	87	37	.	.	PUNCT
fbem-12641	88	1	5.2.3	5.2.3	NUM
fbem-12641	88	2	pay	pay	VERB
fbem-12641	88	3	attention	attention	NOUN
fbem-12641	88	4	to	to	ADP
fbem-12641	88	5	comprehensive	comprehensive	ADJ
fbem-12641	88	6	quality	quality	NOUN
fbem-12641	88	7	and	and	CCONJ
fbem-12641	88	8	innovative	innovative	ADJ
fbem-12641	88	9	thinking	thinking	NOUN
fbem-12641	88	10	,	,	PUNCT
fbem-12641	88	11	develop	develop	VERB
fbem-12641	88	12	innovative	innovative	ADJ
fbem-12641	88	13	thinking	thinking	NOUN
fbem-12641	88	14	,	,	PUNCT
fbem-12641	88	15	and	and	CCONJ
fbem-12641	88	16	be	be	AUX
fbem-12641	88	17	able	able	ADJ
fbem-12641	88	18	to	to	PART
fbem-12641	88	19	deal	deal	VERB
fbem-12641	88	20	with	with	ADP
fbem-12641	88	21	complex	complex	ADJ
fbem-12641	88	22	problems	problem	NOUN
fbem-12641	88	23	and	and	CCONJ
fbem-12641	88	24	changes	change	NOUN
fbem-12641	88	25	.	.	PUNCT
fbem-12641	89	1	develop	develop	VERB
fbem-12641	89	2	strong	strong	ADJ
fbem-12641	89	3	communication	communication	NOUN
fbem-12641	89	4	,	,	PUNCT
fbem-12641	89	5	leadership	leadership	NOUN
fbem-12641	89	6	,	,	PUNCT
fbem-12641	89	7	problem	problem	NOUN
fbem-12641	89	8	-	-	PUNCT
fbem-12641	89	9	solving	solving	NOUN
fbem-12641	89	10	,	,	PUNCT
fbem-12641	89	11	teamwork	teamwork	NOUN
fbem-12641	89	12	and	and	CCONJ
fbem-12641	89	13	cross	cross	ADJ
fbem-12641	89	14	-	-	ADJ
fbem-12641	89	15	functional	functional	ADJ
fbem-12641	89	16	collaboration	collaboration	NOUN
fbem-12641	89	17	skills	skill	NOUN
fbem-12641	89	18	.	.	PUNCT
fbem-12641	90	1	5.2.4	5.2.4	NUM
fbem-12641	90	2	pay	pay	VERB
fbem-12641	90	3	attention	attention	NOUN
fbem-12641	90	4	to	to	ADP
fbem-12641	90	5	sustainable	sustainable	ADJ
fbem-12641	90	6	development	development	NOUN
fbem-12641	90	7	and	and	CCONJ
fbem-12641	90	8	social	social	ADJ
fbem-12641	90	9	responsibility	responsibility	NOUN
fbem-12641	90	10	,	,	PUNCT
fbem-12641	90	11	pay	pay	VERB
fbem-12641	90	12	attention	attention	NOUN
fbem-12641	90	13	to	to	ADP
fbem-12641	90	14	environmental	environmental	ADJ
fbem-12641	90	15	,	,	PUNCT
fbem-12641	90	16	social	social	ADJ
fbem-12641	90	17	,	,	PUNCT
fbem-12641	90	18	corporate	corporate	ADJ
fbem-12641	90	19	governance	governance	NOUN
fbem-12641	90	20	and	and	CCONJ
fbem-12641	90	21	other	other	ADJ
fbem-12641	90	22	issues	issue	NOUN
fbem-12641	90	23	,	,	PUNCT
fbem-12641	90	24	actively	actively	ADV
fbem-12641	90	25	participate	participate	VERB
fbem-12641	90	26	in	in	ADP
fbem-12641	90	27	the	the	DET
fbem-12641	90	28	sustainable	sustainable	ADJ
fbem-12641	90	29	development	development	NOUN
fbem-12641	90	30	practices	practice	NOUN
fbem-12641	90	31	of	of	ADP
fbem-12641	90	32	enterprises	enterprise	NOUN
fbem-12641	90	33	,	,	PUNCT
fbem-12641	90	34	and	and	CCONJ
fbem-12641	90	35	integrate	integrate	VERB
fbem-12641	90	36	these	these	DET
fbem-12641	90	37	factors	factor	NOUN
fbem-12641	90	38	into	into	ADP
fbem-12641	90	39	financial	financial	ADJ
fbem-12641	90	40	reports	report	NOUN
fbem-12641	90	41	and	and	CCONJ
fbem-12641	90	42	decisionmaking	decisionmake	VERB
fbem-12641	90	43	.	.	PUNCT
fbem-12641	91	1	5.2.5	5.2.5	NUM
fbem-12641	91	2	establish	establish	VERB
fbem-12641	91	3	interpersonal	interpersonal	ADJ
fbem-12641	91	4	network	network	NOUN
fbem-12641	91	5	:	:	PUNCT
fbem-12641	91	6	expand	expand	VERB
fbem-12641	91	7	interpersonal	interpersonal	ADJ
fbem-12641	91	8	network	network	NOUN
fbem-12641	91	9	,	,	PUNCT
fbem-12641	91	10	join	join	VERB
fbem-12641	91	11	industry	industry	NOUN
fbem-12641	91	12	associations	association	NOUN
fbem-12641	91	13	and	and	CCONJ
fbem-12641	91	14	community	community	NOUN
fbem-12641	91	15	organizations	organization	NOUN
fbem-12641	91	16	,	,	PUNCT
fbem-12641	91	17	maintain	maintain	VERB
fbem-12641	91	18	good	good	ADJ
fbem-12641	91	19	relationships	relationship	NOUN
fbem-12641	91	20	with	with	ADP
fbem-12641	91	21	peers	peer	NOUN
fbem-12641	91	22	,	,	PUNCT
fbem-12641	91	23	leaders	leader	NOUN
fbem-12641	91	24	,	,	PUNCT
fbem-12641	91	25	and	and	CCONJ
fbem-12641	91	26	customers	customer	NOUN
fbem-12641	91	27	,	,	PUNCT
fbem-12641	91	28	learn	learn	VERB
fbem-12641	91	29	from	from	ADP
fbem-12641	91	30	each	each	DET
fbem-12641	91	31	other	other	ADJ
fbem-12641	91	32	,	,	PUNCT
fbem-12641	91	33	and	and	CCONJ
fbem-12641	91	34	grow	grow	VERB
fbem-12641	91	35	together	together	ADV
fbem-12641	91	36	.	.	PUNCT
fbem-12641	92	1	based	base	VERB
fbem-12641	92	2	on	on	ADP
fbem-12641	92	3	these	these	DET
fbem-12641	92	4	suggestions	suggestion	NOUN
fbem-12641	92	5	,	,	PUNCT
fbem-12641	92	6	future	future	ADJ
fbem-12641	92	7	accountants	accountant	NOUN
fbem-12641	92	8	should	should	AUX
fbem-12641	92	9	have	have	VERB
fbem-12641	92	10	a	a	DET
fbem-12641	92	11	wide	wide	ADJ
fbem-12641	92	12	range	range	NOUN
fbem-12641	92	13	of	of	ADP
fbem-12641	92	14	knowledge	knowledge	NOUN
fbem-12641	92	15	,	,	PUNCT
fbem-12641	92	16	skills	skill	NOUN
fbem-12641	92	17	and	and	CCONJ
fbem-12641	92	18	comprehensive	comprehensive	ADJ
fbem-12641	92	19	qualities	quality	NOUN
fbem-12641	92	20	,	,	PUNCT
fbem-12641	92	21	adapt	adapt	VERB
fbem-12641	92	22	to	to	ADP
fbem-12641	92	23	the	the	DET
fbem-12641	92	24	needs	need	NOUN
fbem-12641	92	25	of	of	ADP
fbem-12641	92	26	digitalization	digitalization	NOUN
fbem-12641	92	27	,	,	PUNCT
fbem-12641	92	28	globalization	globalization	NOUN
fbem-12641	92	29	and	and	CCONJ
fbem-12641	92	30	sustainable	sustainable	ADJ
fbem-12641	92	31	development	development	NOUN
fbem-12641	92	32	,	,	PUNCT
fbem-12641	92	33	continuously	continuously	ADV
fbem-12641	92	34	improve	improve	VERB
fbem-12641	92	35	their	their	PRON
fbem-12641	92	36	core	core	NOUN
fbem-12641	92	37	competitiveness	competitiveness	NOUN
fbem-12641	92	38	,	,	PUNCT
fbem-12641	92	39	and	and	CCONJ
fbem-12641	92	40	contribute	contribute	VERB
fbem-12641	92	41	to	to	ADP
fbem-12641	92	42	the	the	DET
fbem-12641	92	43	sustainable	sustainable	ADJ
fbem-12641	92	44	development	development	NOUN
fbem-12641	92	45	and	and	CCONJ
fbem-12641	92	46	innovation	innovation	NOUN
fbem-12641	92	47	of	of	ADP
fbem-12641	92	48	enterprises	enterprise	NOUN
fbem-12641	92	49	.	.	PUNCT
fbem-12641	93	1	references	reference	NOUN
fbem-12641	93	2	[	[	X
fbem-12641	93	3	1	1	NUM
fbem-12641	93	4	]	]	X
fbem-12641	93	5	zhang	zhang	PROPN
fbem-12641	93	6	xiao	xiao	PROPN
fbem-12641	93	7	.	.	PROPN
fbem-12641	93	8	research	research	NOUN
fbem-12641	93	9	on	on	ADP
fbem-12641	93	10	career	career	NOUN
fbem-12641	93	11	re	re	NOUN
fbem-12641	93	12	-	-	NOUN
fbem-12641	93	13	planning	planning	NOUN
fbem-12641	93	14	and	and	CCONJ
fbem-12641	93	15	development	development	NOUN
fbem-12641	93	16	of	of	ADP
fbem-12641	93	17	accounting	accounting	NOUN
fbem-12641	93	18	personnel	personnel	NOUN
fbem-12641	93	19	under	under	ADP
fbem-12641	93	20	financial	financial	ADJ
fbem-12641	93	21	functionalization	functionalization	NOUN
fbem-12641	94	1	[	[	X
fbem-12641	94	2	j	j	X
fbem-12641	94	3	]	]	X
fbem-12641	94	4	.	.	PUNCT
fbem-12641	95	1	journal	journal	PROPN
fbem-12641	95	2	of	of	ADP
fbem-12641	95	3	taiyuan	taiyuan	PROPN
fbem-12641	95	4	city	city	PROPN
fbem-12641	95	5	vocational	vocational	PROPN
fbem-12641	95	6	and	and	CCONJ
fbem-12641	95	7	technical	technical	PROPN
fbem-12641	95	8	college	college	NOUN
fbem-12641	95	9	,	,	PUNCT
fbem-12641	95	10	2020	2020	NUM
fbem-12641	95	11	(	(	PUNCT
fbem-12641	95	12	3	3	NUM
fbem-12641	95	13	):	):	PUNCT
fbem-12641	95	14	158	158	NUM
fbem-12641	95	15	-	-	SYM
fbem-12641	95	16	160	160	NUM
fbem-12641	95	17	.	.	PUNCT
fbem-12641	96	1	[	[	X
fbem-12641	96	2	2	2	NUM
fbem-12641	96	3	]	]	X
fbem-12641	96	4	liu	liu	PROPN
fbem-12641	96	5	bolong	bolong	PROPN
fbem-12641	96	6	,	,	PUNCT
fbem-12641	96	7	zhang	zhang	PROPN
fbem-12641	96	8	yang	yang	PROPN
fbem-12641	96	9	.	.	PUNCT
fbem-12641	97	1	constructing	construct	VERB
fbem-12641	97	2	the	the	DET
fbem-12641	97	3	demand	demand	NOUN
fbem-12641	97	4	structure	structure	NOUN
fbem-12641	97	5	for	for	ADP
fbem-12641	97	6	accounting	accounting	NOUN
fbem-12641	97	7	talents	talent	NOUN
fbem-12641	97	8	and	and	CCONJ
fbem-12641	97	9	promoting	promote	VERB
fbem-12641	97	10	the	the	DET
fbem-12641	97	11	orderly	orderly	ADJ
fbem-12641	97	12	transformation	transformation	NOUN
fbem-12641	97	13	of	of	ADP
fbem-12641	97	14	industry	industry	NOUN
fbem-12641	97	15	and	and	CCONJ
fbem-12641	97	16	finance	finance	NOUN
fbem-12641	97	17	work	work	NOUN
fbem-12641	97	18	capacity	capacity	NOUN
fbem-12641	97	19	requirements	requirement	NOUN
fbem-12641	97	20	for	for	ADP
fbem-12641	97	21	accounting	accounting	NOUN
fbem-12641	97	22	personnel	personnel	NOUN
fbem-12641	97	23	based	base	VERB
fbem-12641	97	24	on	on	ADP
fbem-12641	97	25	the	the	DET
fbem-12641	97	26	transformation	transformation	NOUN
fbem-12641	97	27	of	of	ADP
fbem-12641	97	28	xiangtan	xiangtan	PROPN
fbem-12641	97	29	iron	iron	NOUN
fbem-12641	97	30	and	and	CCONJ
fbem-12641	97	31	steel	steel	NOUN
fbem-12641	97	32	's	's	PART
fbem-12641	97	33	erp	erp	NOUN
fbem-12641	97	34	system	system	NOUN
fbem-12641	97	35	[	[	X
fbem-12641	97	36	j	j	X
fbem-12641	97	37	]	]	X
fbem-12641	97	38	.	.	PUNCT
fbem-12641	98	1	metallurgical	metallurgical	ADJ
fbem-12641	98	2	accounting	accounting	NOUN
fbem-12641	98	3	,	,	PUNCT
fbem-12641	98	4	2020	2020	NUM
fbem-12641	98	5	(	(	PUNCT
fbem-12641	98	6	3	3	NUM
fbem-12641	98	7	):	):	PUNCT
fbem-12641	98	8	43	43	NUM
fbem-12641	98	9	-	-	SYM
fbem-12641	98	10	49	49	NUM
fbem-12641	98	11	.	.	PUNCT
fbem-12641	99	1	[	[	X
fbem-12641	99	2	3	3	X
fbem-12641	99	3	]	]	X
fbem-12641	99	4	ji	ji	PROPN
fbem-12641	99	5	zhixia	zhixia	PROPN
fbem-12641	99	6	,	,	PUNCT
fbem-12641	99	7	pan	pan	NOUN
fbem-12641	99	8	longqi	longqi	PROPN
fbem-12641	99	9	,	,	PUNCT
fbem-12641	99	10	fan	fan	PROPN
fbem-12641	99	11	libo	libo	PROPN
fbem-12641	99	12	.	.	PUNCT
fbem-12641	100	1	analysis	analysis	NOUN
fbem-12641	100	2	and	and	CCONJ
fbem-12641	100	3	research	research	NOUN
fbem-12641	100	4	on	on	ADP
fbem-12641	100	5	financial	financial	ADJ
fbem-12641	100	6	shared	share	VERB
fbem-12641	100	7	service	service	NOUN
fbem-12641	100	8	centers	center	NOUN
fbem-12641	100	9	and	and	CCONJ
fbem-12641	100	10	career	career	NOUN
fbem-12641	100	11	transformation	transformation	NOUN
fbem-12641	100	12	strategies	strategy	NOUN
fbem-12641	100	13	of	of	ADP
fbem-12641	100	14	accounting	accounting	NOUN
fbem-12641	100	15	personnel	personnel	NOUN
fbem-12641	101	1	[	[	X
fbem-12641	101	2	j	j	X
fbem-12641	101	3	]	]	X
fbem-12641	101	4	.	.	PUNCT
fbem-12641	102	1	business	business	NOUN
fbem-12641	102	2	accounting	accounting	NOUN
fbem-12641	102	3	,	,	PUNCT
fbem-12641	102	4	2018	2018	NUM
fbem-12641	102	5	(	(	PUNCT
fbem-12641	102	6	11	11	NUM
fbem-12641	102	7	):	):	PUNCT
fbem-12641	102	8	92	92	NUM
fbem-12641	102	9	-	-	SYM
fbem-12641	102	10	93	93	NUM
fbem-12641	102	11	.	.	PUNCT
fbem-12641	103	1	[	[	X
fbem-12641	103	2	4	4	NUM
fbem-12641	103	3	]	]	PUNCT
fbem-12641	103	4	xu	xu	PROPN
fbem-12641	103	5	linfeng	linfeng	PROPN
fbem-12641	103	6	,	,	PUNCT
fbem-12641	103	7	jiang	jiang	PROPN
fbem-12641	103	8	hai	hai	PROPN
fbem-12641	103	9	.	.	PUNCT
fbem-12641	104	1	transformation	transformation	NOUN
fbem-12641	104	2	from	from	ADP
fbem-12641	104	3	financial	financial	ADJ
fbem-12641	104	4	accounting	accounting	NOUN
fbem-12641	104	5	to	to	ADP
fbem-12641	104	6	management	management	NOUN
fbem-12641	104	7	accounting	accounting	PROPN
fbem-12641	104	8	china	china	PROPN
fbem-12641	104	9	railway	railway	PROPN
fbem-12641	104	10	fourth	fourth	PROPN
fbem-12641	104	11	bureau	bureau	PROPN
fbem-12641	104	12	group	group	PROPN
fbem-12641	104	13	financial	financial	ADJ
fbem-12641	104	14	sharing	sharing	NOUN
fbem-12641	104	15	case	case	NOUN
fbem-12641	104	16	sharing	share	VERB
fbem-12641	104	17	[	[	X
fbem-12641	104	18	j	j	X
fbem-12641	104	19	]	]	X
fbem-12641	104	20	.	.	PUNCT
fbem-12641	105	1	construction	construction	NOUN
fbem-12641	105	2	enterprise	enterprise	NOUN
fbem-12641	105	3	management	management	NOUN
fbem-12641	105	4	,	,	PUNCT
fbem-12641	105	5	2018	2018	NUM
fbem-12641	105	6	(	(	PUNCT
fbem-12641	105	7	9	9	NUM
fbem-12641	105	8	):	):	PUNCT
fbem-12641	105	9	77	77	NUM
fbem-12641	105	10	-	-	SYM
fbem-12641	105	11	79	79	NUM
fbem-12641	105	12	.	.	PUNCT
fbem-12641	106	1	[	[	X
fbem-12641	106	2	5	5	NUM
fbem-12641	106	3	]	]	X
fbem-12641	106	4	zhang	zhang	PROPN
fbem-12641	106	5	ronghong	ronghong	PROPN
fbem-12641	106	6	.	.	PUNCT
fbem-12641	107	1	analysis	analysis	NOUN
fbem-12641	107	2	on	on	ADP
fbem-12641	107	3	strategies	strategy	NOUN
fbem-12641	107	4	to	to	PART
fbem-12641	107	5	improve	improve	VERB
fbem-12641	107	6	the	the	DET
fbem-12641	107	7	capabilities	capability	NOUN
fbem-12641	107	8	of	of	ADP
fbem-12641	107	9	accounting	accounting	NOUN
fbem-12641	107	10	personnel	personnel	NOUN
fbem-12641	107	11	under	under	ADP
fbem-12641	107	12	financial	financial	ADJ
fbem-12641	107	13	sharing	sharing	NOUN
fbem-12641	107	14	[	[	X
fbem-12641	107	15	j	j	X
fbem-12641	107	16	]	]	X
fbem-12641	107	17	.	.	PUNCT
fbem-12641	108	1	china	china	PROPN
fbem-12641	108	2	small	small	ADJ
fbem-12641	108	3	and	and	CCONJ
fbem-12641	108	4	medium	medium	ADJ
fbem-12641	108	5	enterprises	enterprise	NOUN
fbem-12641	108	6	,	,	PUNCT
fbem-12641	108	7	2019	2019	NUM
fbem-12641	108	8	(	(	PUNCT
fbem-12641	108	9	11	11	NUM
fbem-12641	108	10	):	):	PUNCT
fbem-12641	108	11	169	169	NUM
fbem-12641	108	12	-	-	SYM
fbem-12641	108	13	170	170	NUM
fbem-12641	108	14	.	.	PUNCT
fbem-12641	109	1	[	[	X
fbem-12641	109	2	6	6	NUM
fbem-12641	109	3	]	]	X
fbem-12641	109	4	feng	feng	PROPN
fbem-12641	109	5	zhuwei	zhuwei	PROPN
fbem-12641	109	6	.	.	PUNCT
fbem-12641	110	1	swot	swot	VERB
fbem-12641	110	2	analysis	analysis	NOUN
fbem-12641	110	3	of	of	ADP
fbem-12641	110	4	career	career	NOUN
fbem-12641	110	5	prospects	prospect	NOUN
fbem-12641	110	6	of	of	ADP
fbem-12641	110	7	small	small	ADJ
fbem-12641	110	8	and	and	CCONJ
fbem-12641	110	9	medium	medium	ADJ
fbem-12641	110	10	-	-	PUNCT
fbem-12641	110	11	sized	sized	ADJ
fbem-12641	110	12	enterprise	enterprise	NOUN
fbem-12641	110	13	accounting	accounting	NOUN
fbem-12641	110	14	personnel	personnel	NOUN
fbem-12641	111	1	[	[	X
fbem-12641	111	2	j	j	X
fbem-12641	111	3	]	]	X
fbem-12641	111	4	.	.	PUNCT
fbem-12641	112	1	china	china	PROPN
fbem-12641	112	2	township	township	PROPN
fbem-12641	112	3	business	business	PROPN
fbem-12641	112	4	accounting	accounting	NOUN
fbem-12641	112	5	,	,	PUNCT
fbem-12641	112	6	2020	2020	NUM
fbem-12641	112	7	(	(	PUNCT
fbem-12641	112	8	11	11	NUM
fbem-12641	112	9	):	):	PUNCT
fbem-12641	112	10	208	208	NUM
fbem-12641	112	11	-	-	SYM
fbem-12641	112	12	210	210	NUM
fbem-12641	112	13	.	.	PUNCT
fbem-12641	113	1	[	[	X
fbem-12641	113	2	7	7	X
fbem-12641	113	3	]	]	X
fbem-12641	113	4	wang	wang	PROPN
fbem-12641	113	5	qi	qi	PROPN
fbem-12641	113	6	,	,	PUNCT
fbem-12641	113	7	chen	chen	PROPN
fbem-12641	113	8	xiaoming	xiaoming	PROPN
fbem-12641	113	9	.	.	PUNCT
fbem-12641	114	1	a	a	DET
fbem-12641	114	2	brief	brief	ADJ
fbem-12641	114	3	analysis	analysis	NOUN
fbem-12641	114	4	of	of	ADP
fbem-12641	114	5	economic	economic	ADJ
fbem-12641	114	6	globalization	globalization	NOUN
fbem-12641	114	7	and	and	CCONJ
fbem-12641	114	8	accounting	accounting	NOUN
fbem-12641	114	9	internationalization	internationalization	NOUN
fbem-12641	115	1	[	[	X
fbem-12641	115	2	j	j	X
fbem-12641	115	3	]	]	X
fbem-12641	115	4	.	.	PUNCT
fbem-12641	116	1	times	times	PROPN
fbem-12641	116	2	finance	finance	PROPN
fbem-12641	116	3	,	,	PUNCT
fbem-12641	116	4	2016	2016	NUM
fbem-12641	116	5	(	(	PUNCT
fbem-12641	116	6	4	4	NUM
fbem-12641	116	7	)	)	PUNCT
fbem-12641	116	8	.	.	PUNCT
fbem-12641	117	1	[	[	X
fbem-12641	117	2	8	8	NUM
fbem-12641	117	3	]	]	X
fbem-12641	117	4	guo	guo	PROPN
fbem-12641	117	5	yunli	yunli	PROPN
fbem-12641	117	6	.	.	PUNCT
fbem-12641	118	1	discussion	discussion	NOUN
fbem-12641	118	2	on	on	ADP
fbem-12641	118	3	improving	improve	VERB
fbem-12641	118	4	the	the	DET
fbem-12641	118	5	capabilities	capability	NOUN
fbem-12641	118	6	of	of	ADP
fbem-12641	118	7	accounting	accounting	NOUN
fbem-12641	118	8	personnel	personnel	NOUN
fbem-12641	118	9	from	from	ADP
fbem-12641	118	10	the	the	DET
fbem-12641	118	11	perspective	perspective	NOUN
fbem-12641	118	12	of	of	ADP
fbem-12641	118	13	financial	financial	ADJ
fbem-12641	118	14	transformation	transformation	NOUN
fbem-12641	119	1	[	[	X
fbem-12641	119	2	j	j	X
fbem-12641	119	3	]	]	X
fbem-12641	119	4	.	.	PUNCT
fbem-12641	120	1	shanxi	shanxi	PROPN
fbem-12641	120	2	agricultural	agricultural	PROPN
fbem-12641	120	3	economics	economic	NOUN
fbem-12641	120	4	,	,	PUNCT
fbem-12641	120	5	2018	2018	NUM
fbem-12641	120	6	(	(	PUNCT
fbem-12641	120	7	16):34	16):34	NUM
fbem-12641	120	8	-	-	SYM
fbem-12641	120	9	36	36	NUM
fbem-12641	120	10	.	.	PUNCT
fbem-12641	121	1	[	[	X
fbem-12641	121	2	9	9	NUM
fbem-12641	121	3	]	]	PUNCT
fbem-12641	121	4	xu	xu	NOUN
fbem-12641	121	5	chunyu	chunyu	NOUN
fbem-12641	121	6	.	.	PUNCT
fbem-12641	122	1	discussion	discussion	NOUN
fbem-12641	122	2	on	on	ADP
fbem-12641	122	3	the	the	DET
fbem-12641	122	4	cultivation	cultivation	NOUN
fbem-12641	122	5	of	of	ADP
fbem-12641	122	6	accounting	accounting	NOUN
fbem-12641	122	7	talents	talent	NOUN
fbem-12641	122	8	under	under	ADP
fbem-12641	122	9	the	the	DET
fbem-12641	122	10	sharing	sharing	NOUN
fbem-12641	122	11	model	model	NOUN
fbem-12641	123	1	[	[	X
fbem-12641	123	2	j	j	X
fbem-12641	123	3	]	]	X
fbem-12641	123	4	.	.	PUNCT
fbem-12641	124	1	accounting	accounting	NOUN
fbem-12641	124	2	learning	learning	PROPN
fbem-12641	124	3	,	,	PUNCT
fbem-12641	124	4	2018	2018	NUM
fbem-12641	124	5	(	(	PUNCT
fbem-12641	124	6	24	24	NUM
fbem-12641	124	7	):	):	PUNCT
fbem-12641	124	8	80	80	NUM
fbem-12641	124	9	-	-	SYM
fbem-12641	124	10	81	81	NUM
fbem-12641	124	11	.	.	PUNCT
fbem-12641	125	1	[	[	X
fbem-12641	125	2	10	10	NUM
fbem-12641	125	3	]	]	X
fbem-12641	126	1	chen	chen	PROPN
fbem-12641	126	2	yufeng	yufeng	PROPN
fbem-12641	126	3	.	.	PUNCT
fbem-12641	126	4	financial	financial	PROPN
fbem-12641	126	5	transformation—"accounting	transformation—"accounting	PROPN
fbem-12641	126	6	"	"	PUNCT
fbem-12641	126	7	information	information	NOUN
fbem-12641	126	8	management	management	NOUN
fbem-12641	126	9	of	of	ADP
fbem-12641	126	10	future	future	ADJ
fbem-12641	126	11	financial	financial	ADJ
fbem-12641	126	12	talents	talent	NOUN
fbem-12641	127	1	[	[	X
fbem-12641	127	2	j	j	X
fbem-12641	127	3	]	]	X
fbem-12641	127	4	.	.	PUNCT
fbem-12641	127	5	accountant	accountant	NOUN
fbem-12641	127	6	,	,	PUNCT
fbem-12641	127	7	2018(4):76	2018(4):76	NUM
fbem-12641	127	8	-	-	SYM
fbem-12641	127	9	77	77	NUM
fbem-12641	127	10	.	.	PUNCT