id	sid	tid	token	lemma	pos
fbem-13328	1	1	microsoft	microsoft	PROPN
fbem-13328	1	2	word	word	NOUN
fbem-13328	1	3	49-fbem6668排板.docx	49-fbem6668排板.docx	NUM
fbem-13328	1	4	frontiers	frontier	NOUN
fbem-13328	1	5	in	in	ADP
fbem-13328	1	6	business	business	NOUN
fbem-13328	1	7	,	,	PUNCT
fbem-13328	1	8	economics	economic	NOUN
fbem-13328	1	9	and	and	CCONJ
fbem-13328	1	10	management	management	NOUN
fbem-13328	1	11	issn	issn	PROPN
fbem-13328	1	12	:	:	PUNCT
fbem-13328	1	13	2766	2766	NUM
fbem-13328	1	14	-	-	PUNCT
fbem-13328	1	15	824x	824x	NUM
fbem-13328	1	16	|	|	ADJ
fbem-13328	1	17	vol	vol	NOUN
fbem-13328	1	18	.	.	PUNCT
fbem-13328	2	1	11	11	NUM
fbem-13328	2	2	,	,	PUNCT
fbem-13328	2	3	no	no	INTJ
fbem-13328	2	4	.	.	NOUN
fbem-13328	2	5	3	3	NUM
fbem-13328	2	6	,	,	PUNCT
fbem-13328	2	7	2023	2023	NUM
fbem-13328	2	8	262	262	NUM
fbem-13328	2	9	research	research	NOUN
fbem-13328	2	10	on	on	ADP
fbem-13328	2	11	the	the	DET
fbem-13328	2	12	impact	impact	NOUN
fbem-13328	2	13	of	of	ADP
fbem-13328	2	14	artificial	artificial	ADJ
fbem-13328	2	15	intelligence	intelligence	NOUN
fbem-13328	2	16	on	on	ADP
fbem-13328	2	17	the	the	DET
fbem-13328	2	18	development	development	NOUN
fbem-13328	2	19	of	of	ADP
fbem-13328	2	20	the	the	DET
fbem-13328	2	21	accounting	accounting	NOUN
fbem-13328	2	22	industry	industry	NOUN
fbem-13328	2	23	liankun	liankun	PROPN
fbem-13328	2	24	chen	chen	PROPN
fbem-13328	2	25	,	,	PUNCT
fbem-13328	2	26	minghua	minghua	PROPN
fbem-13328	2	27	lin	lin	PROPN
fbem-13328	2	28	,	,	PUNCT
fbem-13328	2	29	long	long	PROPN
fbem-13328	2	30	chen	chen	PROPN
fbem-13328	2	31	sichuan	sichuan	PROPN
fbem-13328	2	32	university	university	PROPN
fbem-13328	2	33	of	of	ADP
fbem-13328	2	34	science	science	PROPN
fbem-13328	2	35	&	&	CCONJ
fbem-13328	2	36	engineering	engineering	PROPN
fbem-13328	2	37	,	,	PUNCT
fbem-13328	2	38	zigong	zigong	PROPN
fbem-13328	2	39	643000	643000	NUM
fbem-13328	3	1	,	,	PUNCT
fbem-13328	3	2	china	china	PROPN
fbem-13328	3	3	abstract	abstract	PROPN
fbem-13328	3	4	:	:	PUNCT
fbem-13328	3	5	the	the	DET
fbem-13328	3	6	article	article	NOUN
fbem-13328	3	7	explores	explore	VERB
fbem-13328	3	8	the	the	DET
fbem-13328	3	9	application	application	NOUN
fbem-13328	3	10	of	of	ADP
fbem-13328	3	11	artificial	artificial	ADJ
fbem-13328	3	12	intelligence	intelligence	NOUN
fbem-13328	3	13	in	in	ADP
fbem-13328	3	14	the	the	DET
fbem-13328	3	15	field	field	NOUN
fbem-13328	3	16	of	of	ADP
fbem-13328	3	17	accounting	accounting	NOUN
fbem-13328	3	18	.	.	PUNCT
fbem-13328	4	1	although	although	SCONJ
fbem-13328	4	2	artificial	artificial	ADJ
fbem-13328	4	3	intelligence	intelligence	NOUN
fbem-13328	4	4	technology	technology	NOUN
fbem-13328	4	5	can	can	AUX
fbem-13328	4	6	improve	improve	VERB
fbem-13328	4	7	accounting	accounting	NOUN
fbem-13328	4	8	efficiency	efficiency	NOUN
fbem-13328	4	9	and	and	CCONJ
fbem-13328	4	10	accuracy	accuracy	NOUN
fbem-13328	4	11	,	,	PUNCT
fbem-13328	4	12	there	there	PRON
fbem-13328	4	13	are	be	VERB
fbem-13328	4	14	also	also	ADV
fbem-13328	4	15	a	a	DET
fbem-13328	4	16	series	series	NOUN
fbem-13328	4	17	of	of	ADP
fbem-13328	4	18	issues	issue	NOUN
fbem-13328	4	19	such	such	ADJ
fbem-13328	4	20	as	as	ADP
fbem-13328	4	21	data	datum	NOUN
fbem-13328	4	22	quality	quality	NOUN
fbem-13328	4	23	,	,	PUNCT
fbem-13328	4	24	data	datum	NOUN
fbem-13328	4	25	security	security	NOUN
fbem-13328	4	26	and	and	CCONJ
fbem-13328	4	27	privacy	privacy	NOUN
fbem-13328	4	28	,	,	PUNCT
fbem-13328	4	29	model	model	NOUN
fbem-13328	4	30	interpretability	interpretability	NOUN
fbem-13328	4	31	and	and	CCONJ
fbem-13328	4	32	auditing	auditing	NOUN
fbem-13328	4	33	,	,	PUNCT
fbem-13328	4	34	and	and	CCONJ
fbem-13328	4	35	the	the	DET
fbem-13328	4	36	balance	balance	NOUN
fbem-13328	4	37	between	between	ADP
fbem-13328	4	38	artificial	artificial	ADJ
fbem-13328	4	39	intelligence	intelligence	NOUN
fbem-13328	4	40	technology	technology	NOUN
fbem-13328	4	41	and	and	CCONJ
fbem-13328	4	42	human	human	ADJ
fbem-13328	4	43	professional	professional	ADJ
fbem-13328	4	44	literacy	literacy	NOUN
fbem-13328	4	45	.	.	PUNCT
fbem-13328	5	1	therefore	therefore	ADV
fbem-13328	5	2	,	,	PUNCT
fbem-13328	5	3	in	in	ADP
fbem-13328	5	4	application	application	NOUN
fbem-13328	5	5	,	,	PUNCT
fbem-13328	5	6	it	it	PRON
fbem-13328	5	7	is	be	AUX
fbem-13328	5	8	necessary	necessary	ADJ
fbem-13328	5	9	to	to	PART
fbem-13328	5	10	balance	balance	VERB
fbem-13328	5	11	the	the	DET
fbem-13328	5	12	relationship	relationship	NOUN
fbem-13328	5	13	between	between	ADP
fbem-13328	5	14	technology	technology	NOUN
fbem-13328	5	15	and	and	CCONJ
fbem-13328	5	16	human	human	ADJ
fbem-13328	5	17	professional	professional	ADJ
fbem-13328	5	18	literacy	literacy	NOUN
fbem-13328	5	19	,	,	PUNCT
fbem-13328	5	20	establish	establish	VERB
fbem-13328	5	21	data	datum	NOUN
fbem-13328	5	22	quality	quality	NOUN
fbem-13328	5	23	control	control	NOUN
fbem-13328	5	24	,	,	PUNCT
fbem-13328	5	25	data	datum	NOUN
fbem-13328	5	26	security	security	NOUN
fbem-13328	5	27	protection	protection	NOUN
fbem-13328	5	28	,	,	PUNCT
fbem-13328	5	29	model	model	NOUN
fbem-13328	5	30	interpretability	interpretability	NOUN
fbem-13328	5	31	,	,	PUNCT
fbem-13328	5	32	and	and	CCONJ
fbem-13328	5	33	audit	audit	NOUN
fbem-13328	5	34	mechanisms	mechanism	NOUN
fbem-13328	5	35	,	,	PUNCT
fbem-13328	5	36	and	and	CCONJ
fbem-13328	5	37	enhance	enhance	VERB
fbem-13328	5	38	the	the	DET
fbem-13328	5	39	skills	skill	NOUN
fbem-13328	5	40	and	and	CCONJ
fbem-13328	5	41	knowledge	knowledge	NOUN
fbem-13328	5	42	of	of	ADP
fbem-13328	5	43	accountants	accountant	NOUN
fbem-13328	5	44	to	to	PART
fbem-13328	5	45	adapt	adapt	VERB
fbem-13328	5	46	to	to	ADP
fbem-13328	5	47	the	the	DET
fbem-13328	5	48	development	development	NOUN
fbem-13328	5	49	of	of	ADP
fbem-13328	5	50	artificial	artificial	ADJ
fbem-13328	5	51	intelligence	intelligence	NOUN
fbem-13328	5	52	technology	technology	NOUN
fbem-13328	5	53	.	.	PUNCT
fbem-13328	6	1	keywords	keyword	NOUN
fbem-13328	6	2	:	:	PUNCT
fbem-13328	6	3	artificial	artificial	ADJ
fbem-13328	6	4	intelligence	intelligence	NOUN
fbem-13328	6	5	,	,	PUNCT
fbem-13328	6	6	accounting	accounting	NOUN
fbem-13328	6	7	,	,	PUNCT
fbem-13328	6	8	data	datum	NOUN
fbem-13328	6	9	quality	quality	NOUN
fbem-13328	6	10	,	,	PUNCT
fbem-13328	6	11	data	datum	NOUN
fbem-13328	6	12	security	security	NOUN
fbem-13328	6	13	,	,	PUNCT
fbem-13328	6	14	model	model	NOUN
fbem-13328	6	15	interpretability	interpretability	NOUN
fbem-13328	6	16	,	,	PUNCT
fbem-13328	6	17	audit	audit	NOUN
fbem-13328	6	18	.	.	PUNCT
fbem-13328	7	1	1	1	X
fbem-13328	7	2	.	.	X
fbem-13328	7	3	introduction	introduction	NOUN
fbem-13328	7	4	with	with	ADP
fbem-13328	7	5	the	the	DET
fbem-13328	7	6	advent	advent	NOUN
fbem-13328	7	7	of	of	ADP
fbem-13328	7	8	the	the	DET
fbem-13328	7	9	digital	digital	ADJ
fbem-13328	7	10	age	age	NOUN
fbem-13328	7	11	,	,	PUNCT
fbem-13328	7	12	the	the	DET
fbem-13328	7	13	application	application	NOUN
fbem-13328	7	14	range	range	NOUN
fbem-13328	7	15	of	of	ADP
fbem-13328	7	16	artificial	artificial	ADJ
fbem-13328	7	17	intelligence	intelligence	NOUN
fbem-13328	7	18	technology	technology	NOUN
fbem-13328	7	19	is	be	AUX
fbem-13328	7	20	becoming	become	VERB
fbem-13328	7	21	increasingly	increasingly	ADV
fbem-13328	7	22	widespread	widespread	ADJ
fbem-13328	7	23	.	.	PUNCT
fbem-13328	8	1	artificial	artificial	ADJ
fbem-13328	8	2	intelligence	intelligence	NOUN
fbem-13328	8	3	technology	technology	NOUN
fbem-13328	8	4	has	have	AUX
fbem-13328	8	5	gradually	gradually	ADV
fbem-13328	8	6	become	become	VERB
fbem-13328	8	7	an	an	DET
fbem-13328	8	8	important	important	ADJ
fbem-13328	8	9	means	mean	NOUN
fbem-13328	8	10	of	of	ADP
fbem-13328	8	11	reducing	reduce	VERB
fbem-13328	8	12	costs	cost	NOUN
fbem-13328	8	13	and	and	CCONJ
fbem-13328	8	14	increasing	increase	VERB
fbem-13328	8	15	efficiency	efficiency	NOUN
fbem-13328	8	16	in	in	ADP
fbem-13328	8	17	various	various	ADJ
fbem-13328	8	18	fields	field	NOUN
fbem-13328	8	19	,	,	PUNCT
fbem-13328	8	20	and	and	CCONJ
fbem-13328	8	21	the	the	DET
fbem-13328	8	22	accounting	accounting	NOUN
fbem-13328	8	23	field	field	NOUN
fbem-13328	8	24	is	be	AUX
fbem-13328	8	25	no	no	DET
fbem-13328	8	26	exception	exception	NOUN
fbem-13328	8	27	.	.	PUNCT
fbem-13328	9	1	artificial	artificial	ADJ
fbem-13328	9	2	intelligence	intelligence	NOUN
fbem-13328	9	3	technology	technology	NOUN
fbem-13328	9	4	can	can	AUX
fbem-13328	9	5	not	not	PART
fbem-13328	9	6	only	only	ADV
fbem-13328	9	7	improve	improve	VERB
fbem-13328	9	8	the	the	DET
fbem-13328	9	9	accuracy	accuracy	NOUN
fbem-13328	9	10	and	and	CCONJ
fbem-13328	9	11	efficiency	efficiency	NOUN
fbem-13328	9	12	of	of	ADP
fbem-13328	9	13	accounting	accounting	NOUN
fbem-13328	9	14	data	datum	NOUN
fbem-13328	9	15	,	,	PUNCT
fbem-13328	9	16	but	but	CCONJ
fbem-13328	9	17	also	also	ADV
fbem-13328	9	18	help	help	VERB
fbem-13328	9	19	enterprise	enterprise	NOUN
fbem-13328	9	20	managers	manager	NOUN
fbem-13328	9	21	better	well	ADV
fbem-13328	9	22	understand	understand	VERB
fbem-13328	9	23	financial	financial	ADJ
fbem-13328	9	24	data	datum	NOUN
fbem-13328	9	25	in	in	ADP
fbem-13328	9	26	order	order	NOUN
fbem-13328	9	27	to	to	PART
fbem-13328	9	28	make	make	VERB
fbem-13328	9	29	business	business	NOUN
fbem-13328	9	30	decisions	decision	NOUN
fbem-13328	9	31	and	and	CCONJ
fbem-13328	9	32	strategies	strategy	NOUN
fbem-13328	9	33	.	.	PUNCT
fbem-13328	10	1	2	2	X
fbem-13328	10	2	.	.	X
fbem-13328	10	3	the	the	DET
fbem-13328	10	4	application	application	NOUN
fbem-13328	10	5	status	status	NOUN
fbem-13328	10	6	of	of	ADP
fbem-13328	10	7	artificial	artificial	ADJ
fbem-13328	10	8	intelligence	intelligence	NOUN
fbem-13328	10	9	in	in	ADP
fbem-13328	10	10	the	the	DET
fbem-13328	10	11	accounting	accounting	NOUN
fbem-13328	10	12	field	field	NOUN
fbem-13328	10	13	the	the	DET
fbem-13328	10	14	application	application	NOUN
fbem-13328	10	15	of	of	ADP
fbem-13328	10	16	artificial	artificial	ADJ
fbem-13328	10	17	intelligence	intelligence	NOUN
fbem-13328	10	18	technology	technology	NOUN
fbem-13328	10	19	in	in	ADP
fbem-13328	10	20	the	the	DET
fbem-13328	10	21	accounting	accounting	NOUN
fbem-13328	10	22	field	field	NOUN
fbem-13328	10	23	is	be	AUX
fbem-13328	10	24	becoming	become	VERB
fbem-13328	10	25	increasingly	increasingly	ADV
fbem-13328	10	26	widespread	widespread	ADJ
fbem-13328	10	27	,	,	PUNCT
fbem-13328	10	28	involving	involve	VERB
fbem-13328	10	29	various	various	ADJ
fbem-13328	10	30	aspects	aspect	NOUN
fbem-13328	10	31	such	such	ADJ
fbem-13328	10	32	as	as	ADP
fbem-13328	10	33	financial	financial	ADJ
fbem-13328	10	34	data	datum	NOUN
fbem-13328	10	35	processing	processing	NOUN
fbem-13328	10	36	,	,	PUNCT
fbem-13328	10	37	analysis	analysis	NOUN
fbem-13328	10	38	,	,	PUNCT
fbem-13328	10	39	prediction	prediction	NOUN
fbem-13328	10	40	,	,	PUNCT
fbem-13328	10	41	and	and	CCONJ
fbem-13328	10	42	risk	risk	NOUN
fbem-13328	10	43	management	management	NOUN
fbem-13328	10	44	.	.	PUNCT
fbem-13328	11	1	among	among	ADP
fbem-13328	11	2	them	they	PRON
fbem-13328	11	3	,	,	PUNCT
fbem-13328	11	4	some	some	PRON
fbem-13328	11	5	of	of	ADP
fbem-13328	11	6	the	the	DET
fbem-13328	11	7	most	most	ADV
fbem-13328	11	8	popular	popular	ADJ
fbem-13328	11	9	applications	application	NOUN
fbem-13328	11	10	include	include	VERB
fbem-13328	11	11	automated	automate	VERB
fbem-13328	11	12	generation	generation	NOUN
fbem-13328	11	13	and	and	CCONJ
fbem-13328	11	14	classification	classification	NOUN
fbem-13328	11	15	of	of	ADP
fbem-13328	11	16	accounting	accounting	NOUN
fbem-13328	11	17	vouchers	voucher	NOUN
fbem-13328	11	18	,	,	PUNCT
fbem-13328	11	19	financial	financial	ADJ
fbem-13328	11	20	analysis	analysis	NOUN
fbem-13328	11	21	and	and	CCONJ
fbem-13328	11	22	forecasting	forecasting	NOUN
fbem-13328	11	23	,	,	PUNCT
fbem-13328	11	24	intelligent	intelligent	ADJ
fbem-13328	11	25	and	and	CCONJ
fbem-13328	11	26	dynamic	dynamic	ADJ
fbem-13328	11	27	financial	financial	ADJ
fbem-13328	11	28	reporting	reporting	NOUN
fbem-13328	11	29	,	,	PUNCT
fbem-13328	11	30	automated	automate	VERB
fbem-13328	11	31	risk	risk	NOUN
fbem-13328	11	32	management	management	NOUN
fbem-13328	11	33	and	and	CCONJ
fbem-13328	11	34	compliance	compliance	NOUN
fbem-13328	11	35	review	review	NOUN
fbem-13328	11	36	,	,	PUNCT
fbem-13328	11	37	and	and	CCONJ
fbem-13328	11	38	big	big	ADJ
fbem-13328	11	39	data	data	NOUN
fbem-13328	11	40	-	-	PUNCT
fbem-13328	11	41	based	base	VERB
fbem-13328	11	42	financial	financial	ADJ
fbem-13328	11	43	fraud	fraud	NOUN
fbem-13328	11	44	detection	detection	NOUN
fbem-13328	11	45	.	.	PUNCT
fbem-13328	12	1	2.1	2.1	NUM
fbem-13328	12	2	.	.	PUNCT
fbem-13328	12	3	automated	automate	VERB
fbem-13328	12	4	generation	generation	NOUN
fbem-13328	12	5	and	and	CCONJ
fbem-13328	12	6	classification	classification	NOUN
fbem-13328	12	7	of	of	ADP
fbem-13328	12	8	accounting	accounting	NOUN
fbem-13328	12	9	vouchers	voucher	NOUN
fbem-13328	12	10	the	the	DET
fbem-13328	12	11	generation	generation	NOUN
fbem-13328	12	12	and	and	CCONJ
fbem-13328	12	13	classification	classification	NOUN
fbem-13328	12	14	of	of	ADP
fbem-13328	12	15	automated	automate	VERB
fbem-13328	12	16	accounting	accounting	NOUN
fbem-13328	12	17	vouchers	voucher	NOUN
fbem-13328	12	18	is	be	AUX
fbem-13328	12	19	one	one	NUM
fbem-13328	12	20	of	of	ADP
fbem-13328	12	21	the	the	DET
fbem-13328	12	22	earliest	early	ADJ
fbem-13328	12	23	applications	application	NOUN
fbem-13328	12	24	of	of	ADP
fbem-13328	12	25	artificial	artificial	ADJ
fbem-13328	12	26	intelligence	intelligence	NOUN
fbem-13328	12	27	technology	technology	NOUN
fbem-13328	12	28	in	in	ADP
fbem-13328	12	29	the	the	DET
fbem-13328	12	30	accounting	accounting	NOUN
fbem-13328	12	31	field	field	NOUN
fbem-13328	12	32	.	.	PUNCT
fbem-13328	13	1	in	in	ADP
fbem-13328	13	2	this	this	DET
fbem-13328	13	3	regard	regard	NOUN
fbem-13328	13	4	,	,	PUNCT
fbem-13328	13	5	artificial	artificial	ADJ
fbem-13328	13	6	intelligence	intelligence	NOUN
fbem-13328	13	7	technology	technology	NOUN
fbem-13328	13	8	can	can	AUX
fbem-13328	13	9	recognize	recognize	VERB
fbem-13328	13	10	the	the	DET
fbem-13328	13	11	text	text	NOUN
fbem-13328	13	12	on	on	ADP
fbem-13328	13	13	accounting	accounting	NOUN
fbem-13328	13	14	vouchers	voucher	NOUN
fbem-13328	13	15	through	through	ADP
fbem-13328	13	16	ocr	ocr	ADJ
fbem-13328	13	17	technology	technology	NOUN
fbem-13328	13	18	and	and	CCONJ
fbem-13328	13	19	automatically	automatically	ADV
fbem-13328	13	20	classify	classify	VERB
fbem-13328	13	21	it	it	PRON
fbem-13328	13	22	,	,	PUNCT
fbem-13328	13	23	helping	help	VERB
fbem-13328	13	24	accounting	accounting	NOUN
fbem-13328	13	25	personnel	personnel	NOUN
fbem-13328	13	26	save	save	VERB
fbem-13328	13	27	time	time	NOUN
fbem-13328	13	28	and	and	CCONJ
fbem-13328	13	29	improve	improve	VERB
fbem-13328	13	30	work	work	NOUN
fbem-13328	13	31	efficiency	efficiency	NOUN
fbem-13328	13	32	.	.	PUNCT
fbem-13328	14	1	with	with	ADP
fbem-13328	14	2	the	the	DET
fbem-13328	14	3	continuous	continuous	ADJ
fbem-13328	14	4	improvement	improvement	NOUN
fbem-13328	14	5	of	of	ADP
fbem-13328	14	6	computer	computer	NOUN
fbem-13328	14	7	technology	technology	NOUN
fbem-13328	14	8	and	and	CCONJ
fbem-13328	14	9	data	datum	NOUN
fbem-13328	14	10	processing	processing	NOUN
fbem-13328	14	11	capabilities	capability	NOUN
fbem-13328	14	12	,	,	PUNCT
fbem-13328	14	13	more	more	ADJ
fbem-13328	14	14	and	and	CCONJ
fbem-13328	14	15	more	more	ADJ
fbem-13328	14	16	types	type	NOUN
fbem-13328	14	17	of	of	ADP
fbem-13328	14	18	accounting	accounting	NOUN
fbem-13328	14	19	vouchers	voucher	NOUN
fbem-13328	14	20	can	can	AUX
fbem-13328	14	21	be	be	AUX
fbem-13328	14	22	automatically	automatically	ADV
fbem-13328	14	23	generated	generate	VERB
fbem-13328	14	24	and	and	CCONJ
fbem-13328	14	25	classified	classify	VERB
fbem-13328	14	26	to	to	PART
fbem-13328	14	27	improve	improve	VERB
fbem-13328	14	28	the	the	DET
fbem-13328	14	29	efficiency	efficiency	NOUN
fbem-13328	14	30	and	and	CCONJ
fbem-13328	14	31	accuracy	accuracy	NOUN
fbem-13328	14	32	of	of	ADP
fbem-13328	14	33	accounting	accounting	NOUN
fbem-13328	14	34	work	work	NOUN
fbem-13328	14	35	.	.	PUNCT
fbem-13328	15	1	the	the	DET
fbem-13328	15	2	generation	generation	NOUN
fbem-13328	15	3	and	and	CCONJ
fbem-13328	15	4	classification	classification	NOUN
fbem-13328	15	5	of	of	ADP
fbem-13328	15	6	automated	automate	VERB
fbem-13328	15	7	accounting	accounting	NOUN
fbem-13328	15	8	vouchers	voucher	NOUN
fbem-13328	15	9	are	be	AUX
fbem-13328	15	10	achieved	achieve	VERB
fbem-13328	15	11	using	use	VERB
fbem-13328	15	12	natural	natural	ADJ
fbem-13328	15	13	language	language	NOUN
fbem-13328	15	14	processing	processing	NOUN
fbem-13328	15	15	technology	technology	NOUN
fbem-13328	15	16	and	and	CCONJ
fbem-13328	15	17	machine	machine	NOUN
fbem-13328	15	18	learning	learn	VERB
fbem-13328	15	19	algorithms	algorithm	NOUN
fbem-13328	15	20	.	.	PUNCT
fbem-13328	16	1	among	among	ADP
fbem-13328	16	2	them	they	PRON
fbem-13328	16	3	,	,	PUNCT
fbem-13328	16	4	natural	natural	ADJ
fbem-13328	16	5	language	language	NOUN
fbem-13328	16	6	processing	processing	NOUN
fbem-13328	16	7	technology	technology	NOUN
fbem-13328	16	8	is	be	AUX
fbem-13328	16	9	mainly	mainly	ADV
fbem-13328	16	10	used	use	VERB
fbem-13328	16	11	to	to	PART
fbem-13328	16	12	identify	identify	VERB
fbem-13328	16	13	and	and	CCONJ
fbem-13328	16	14	understand	understand	VERB
fbem-13328	16	15	the	the	DET
fbem-13328	16	16	textual	textual	ADJ
fbem-13328	16	17	information	information	NOUN
fbem-13328	16	18	in	in	ADP
fbem-13328	16	19	accounting	accounting	NOUN
fbem-13328	16	20	vouchers	voucher	NOUN
fbem-13328	16	21	,	,	PUNCT
fbem-13328	16	22	including	include	VERB
fbem-13328	16	23	dates	date	NOUN
fbem-13328	16	24	,	,	PUNCT
fbem-13328	16	25	amounts	amount	NOUN
fbem-13328	16	26	,	,	PUNCT
fbem-13328	16	27	accounts	account	NOUN
fbem-13328	16	28	,	,	PUNCT
fbem-13328	16	29	and	and	CCONJ
fbem-13328	16	30	other	other	ADJ
fbem-13328	16	31	content	content	NOUN
fbem-13328	16	32	.	.	PUNCT
fbem-13328	17	1	machine	machine	NOUN
fbem-13328	17	2	learning	learn	VERB
fbem-13328	17	3	algorithms	algorithm	NOUN
fbem-13328	17	4	can	can	AUX
fbem-13328	17	5	be	be	AUX
fbem-13328	17	6	trained	train	VERB
fbem-13328	17	7	and	and	CCONJ
fbem-13328	17	8	learned	learn	VERB
fbem-13328	17	9	based	base	VERB
fbem-13328	17	10	on	on	ADP
fbem-13328	17	11	existing	exist	VERB
fbem-13328	17	12	data	datum	NOUN
fbem-13328	17	13	samples	sample	NOUN
fbem-13328	17	14	,	,	PUNCT
fbem-13328	17	15	thereby	thereby	ADV
fbem-13328	17	16	improving	improve	VERB
fbem-13328	17	17	the	the	DET
fbem-13328	17	18	accuracy	accuracy	NOUN
fbem-13328	17	19	and	and	CCONJ
fbem-13328	17	20	efficiency	efficiency	NOUN
fbem-13328	17	21	of	of	ADP
fbem-13328	17	22	voucher	voucher	ADJ
fbem-13328	17	23	classification	classification	NOUN
fbem-13328	17	24	.	.	PUNCT
fbem-13328	18	1	in	in	ADP
fbem-13328	18	2	addition	addition	NOUN
fbem-13328	18	3	,	,	PUNCT
fbem-13328	18	4	automated	automate	VERB
fbem-13328	18	5	generation	generation	NOUN
fbem-13328	18	6	and	and	CCONJ
fbem-13328	18	7	classification	classification	NOUN
fbem-13328	18	8	of	of	ADP
fbem-13328	18	9	accounting	accounting	NOUN
fbem-13328	18	10	vouchers	voucher	NOUN
fbem-13328	18	11	can	can	AUX
fbem-13328	18	12	also	also	ADV
fbem-13328	18	13	save	save	VERB
fbem-13328	18	14	accountants	accountant	NOUN
fbem-13328	18	15	a	a	DET
fbem-13328	18	16	lot	lot	NOUN
fbem-13328	18	17	of	of	ADP
fbem-13328	18	18	time	time	NOUN
fbem-13328	18	19	and	and	CCONJ
fbem-13328	18	20	effort	effort	NOUN
fbem-13328	18	21	,	,	PUNCT
fbem-13328	18	22	giving	give	VERB
fbem-13328	18	23	them	they	PRON
fbem-13328	18	24	more	more	ADJ
fbem-13328	18	25	time	time	NOUN
fbem-13328	18	26	for	for	ADP
fbem-13328	18	27	data	datum	NOUN
fbem-13328	18	28	analysis	analysis	NOUN
fbem-13328	18	29	and	and	CCONJ
fbem-13328	18	30	financial	financial	ADJ
fbem-13328	18	31	decision	decision	NOUN
fbem-13328	18	32	-	-	PUNCT
fbem-13328	18	33	making	making	NOUN
fbem-13328	18	34	.	.	PUNCT
fbem-13328	19	1	at	at	ADP
fbem-13328	19	2	the	the	DET
fbem-13328	19	3	same	same	ADJ
fbem-13328	19	4	time	time	NOUN
fbem-13328	19	5	,	,	PUNCT
fbem-13328	19	6	this	this	DET
fbem-13328	19	7	technology	technology	NOUN
fbem-13328	19	8	can	can	AUX
fbem-13328	19	9	also	also	ADV
fbem-13328	19	10	reduce	reduce	VERB
fbem-13328	19	11	the	the	DET
fbem-13328	19	12	risk	risk	NOUN
fbem-13328	19	13	of	of	ADP
fbem-13328	19	14	human	human	ADJ
fbem-13328	19	15	error	error	NOUN
fbem-13328	19	16	and	and	CCONJ
fbem-13328	19	17	fraudulent	fraudulent	ADJ
fbem-13328	19	18	behavior	behavior	NOUN
fbem-13328	19	19	,	,	PUNCT
fbem-13328	19	20	improving	improve	VERB
fbem-13328	19	21	the	the	DET
fbem-13328	19	22	reliability	reliability	NOUN
fbem-13328	19	23	and	and	CCONJ
fbem-13328	19	24	transparency	transparency	NOUN
fbem-13328	19	25	of	of	ADP
fbem-13328	19	26	financial	financial	ADJ
fbem-13328	19	27	management	management	NOUN
fbem-13328	19	28	.	.	PUNCT
fbem-13328	20	1	2.2	2.2	NUM
fbem-13328	20	2	.	.	PUNCT
fbem-13328	21	1	financial	financial	ADJ
fbem-13328	21	2	analysis	analysis	NOUN
fbem-13328	21	3	and	and	CCONJ
fbem-13328	21	4	forecasting	forecast	VERB
fbem-13328	21	5	financial	financial	ADJ
fbem-13328	21	6	analysis	analysis	NOUN
fbem-13328	21	7	and	and	CCONJ
fbem-13328	21	8	forecasting	forecasting	NOUN
fbem-13328	21	9	are	be	AUX
fbem-13328	21	10	another	another	DET
fbem-13328	21	11	common	common	ADJ
fbem-13328	21	12	application	application	NOUN
fbem-13328	21	13	of	of	ADP
fbem-13328	21	14	artificial	artificial	ADJ
fbem-13328	21	15	intelligence	intelligence	NOUN
fbem-13328	21	16	technology	technology	NOUN
fbem-13328	21	17	in	in	ADP
fbem-13328	21	18	the	the	DET
fbem-13328	21	19	accounting	accounting	NOUN
fbem-13328	21	20	field	field	NOUN
fbem-13328	21	21	.	.	PUNCT
fbem-13328	22	1	through	through	ADP
fbem-13328	22	2	machine	machine	NOUN
fbem-13328	22	3	learning	learning	NOUN
fbem-13328	22	4	and	and	CCONJ
fbem-13328	22	5	data	datum	NOUN
fbem-13328	22	6	mining	mining	NOUN
fbem-13328	22	7	techniques	technique	NOUN
fbem-13328	22	8	,	,	PUNCT
fbem-13328	22	9	artificial	artificial	ADJ
fbem-13328	22	10	intelligence	intelligence	NOUN
fbem-13328	22	11	robots	robot	NOUN
fbem-13328	22	12	can	can	AUX
fbem-13328	22	13	extract	extract	VERB
fbem-13328	22	14	valuable	valuable	ADJ
fbem-13328	22	15	information	information	NOUN
fbem-13328	22	16	from	from	ADP
fbem-13328	22	17	a	a	DET
fbem-13328	22	18	large	large	ADJ
fbem-13328	22	19	amount	amount	NOUN
fbem-13328	22	20	of	of	ADP
fbem-13328	22	21	financial	financial	ADJ
fbem-13328	22	22	data	datum	NOUN
fbem-13328	22	23	for	for	ADP
fbem-13328	22	24	financial	financial	ADJ
fbem-13328	22	25	analysis	analysis	NOUN
fbem-13328	22	26	and	and	CCONJ
fbem-13328	22	27	prediction	prediction	NOUN
fbem-13328	22	28	,	,	PUNCT
fbem-13328	22	29	helping	help	VERB
fbem-13328	22	30	enterprises	enterprise	NOUN
fbem-13328	22	31	make	make	VERB
fbem-13328	22	32	better	well	ADJ
fbem-13328	22	33	decisions	decision	NOUN
fbem-13328	22	34	.	.	PUNCT
fbem-13328	23	1	for	for	ADP
fbem-13328	23	2	example	example	NOUN
fbem-13328	23	3	,	,	PUNCT
fbem-13328	23	4	artificial	artificial	ADJ
fbem-13328	23	5	intelligence	intelligence	NOUN
fbem-13328	23	6	technology	technology	NOUN
fbem-13328	23	7	can	can	AUX
fbem-13328	23	8	be	be	AUX
fbem-13328	23	9	used	use	VERB
fbem-13328	23	10	to	to	PART
fbem-13328	23	11	predict	predict	VERB
fbem-13328	23	12	stock	stock	NOUN
fbem-13328	23	13	prices	price	NOUN
fbem-13328	23	14	,	,	PUNCT
fbem-13328	23	15	market	market	NOUN
fbem-13328	23	16	trends	trend	NOUN
fbem-13328	23	17	,	,	PUNCT
fbem-13328	23	18	etc	etc	X
fbem-13328	23	19	.	.	X
fbem-13328	23	20	,	,	PUNCT
fbem-13328	23	21	to	to	PART
fbem-13328	23	22	assist	assist	VERB
fbem-13328	23	23	enterprises	enterprise	NOUN
fbem-13328	23	24	in	in	ADP
fbem-13328	23	25	formulating	formulate	VERB
fbem-13328	23	26	investment	investment	NOUN
fbem-13328	23	27	strategies	strategy	NOUN
fbem-13328	23	28	.	.	PUNCT
fbem-13328	24	1	traditional	traditional	ADJ
fbem-13328	24	2	financial	financial	ADJ
fbem-13328	24	3	analysis	analysis	NOUN
fbem-13328	24	4	methods	method	NOUN
fbem-13328	24	5	require	require	VERB
fbem-13328	24	6	a	a	DET
fbem-13328	24	7	lot	lot	NOUN
fbem-13328	24	8	of	of	ADP
fbem-13328	24	9	manpower	manpower	NOUN
fbem-13328	24	10	and	and	CCONJ
fbem-13328	24	11	time	time	NOUN
fbem-13328	24	12	,	,	PUNCT
fbem-13328	24	13	while	while	SCONJ
fbem-13328	24	14	artificial	artificial	ADJ
fbem-13328	24	15	intelligence	intelligence	NOUN
fbem-13328	24	16	technology	technology	NOUN
fbem-13328	24	17	can	can	AUX
fbem-13328	24	18	help	help	VERB
fbem-13328	24	19	enterprises	enterprise	NOUN
fbem-13328	24	20	quickly	quickly	ADV
fbem-13328	24	21	analyze	analyze	VERB
fbem-13328	24	22	financial	financial	ADJ
fbem-13328	24	23	data	datum	NOUN
fbem-13328	24	24	and	and	CCONJ
fbem-13328	24	25	predict	predict	VERB
fbem-13328	24	26	future	future	ADJ
fbem-13328	24	27	financial	financial	ADJ
fbem-13328	24	28	conditions	condition	NOUN
fbem-13328	24	29	.	.	PUNCT
fbem-13328	25	1	some	some	DET
fbem-13328	25	2	researchers	researcher	NOUN
fbem-13328	25	3	use	use	VERB
fbem-13328	25	4	machine	machine	NOUN
fbem-13328	25	5	learning	learn	VERB
fbem-13328	25	6	algorithms	algorithm	NOUN
fbem-13328	25	7	such	such	ADJ
fbem-13328	25	8	as	as	ADP
fbem-13328	25	9	neural	neural	ADJ
fbem-13328	25	10	networks	network	NOUN
fbem-13328	25	11	and	and	CCONJ
fbem-13328	25	12	random	random	ADJ
fbem-13328	25	13	forests	forest	NOUN
fbem-13328	25	14	to	to	PART
fbem-13328	25	15	predict	predict	VERB
fbem-13328	25	16	financial	financial	ADJ
fbem-13328	25	17	data	datum	NOUN
fbem-13328	25	18	of	of	ADP
fbem-13328	25	19	companies	company	NOUN
fbem-13328	25	20	.	.	PUNCT
fbem-13328	26	1	for	for	ADP
fbem-13328	26	2	example	example	NOUN
fbem-13328	26	3	,	,	PUNCT
fbem-13328	26	4	wang	wang	PROPN
fbem-13328	26	5	chunhua	chunhua	PROPN
fbem-13328	26	6	(	(	PUNCT
fbem-13328	26	7	2023	2023	NUM
fbem-13328	26	8	)	)	PUNCT
fbem-13328	26	9	[	[	X
fbem-13328	26	10	1	1	X
fbem-13328	26	11	]	]	PUNCT
fbem-13328	26	12	used	use	VERB
fbem-13328	26	13	the	the	DET
fbem-13328	26	14	lstm	lstm	PROPN
fbem-13328	26	15	neural	neural	ADJ
fbem-13328	26	16	network	network	NOUN
fbem-13328	26	17	model	model	NOUN
fbem-13328	26	18	to	to	PART
fbem-13328	26	19	classify	classify	VERB
fbem-13328	26	20	and	and	CCONJ
fbem-13328	26	21	predict	predict	VERB
fbem-13328	26	22	the	the	DET
fbem-13328	26	23	financial	financial	ADJ
fbem-13328	26	24	situation	situation	NOUN
fbem-13328	26	25	of	of	ADP
fbem-13328	26	26	st	st	PROPN
fbem-13328	26	27	enterprises	enterprise	NOUN
fbem-13328	26	28	.	.	PUNCT
fbem-13328	27	1	the	the	DET
fbem-13328	27	2	research	research	NOUN
fbem-13328	27	3	results	result	NOUN
fbem-13328	27	4	indicate	indicate	VERB
fbem-13328	27	5	that	that	SCONJ
fbem-13328	27	6	deep	deep	ADJ
fbem-13328	27	7	learning	learning	NOUN
fbem-13328	27	8	based	base	VERB
fbem-13328	27	9	methods	method	NOUN
fbem-13328	27	10	have	have	VERB
fbem-13328	27	11	higher	high	ADJ
fbem-13328	27	12	prediction	prediction	NOUN
fbem-13328	27	13	accuracy	accuracy	NOUN
fbem-13328	27	14	and	and	CCONJ
fbem-13328	27	15	stability	stability	NOUN
fbem-13328	27	16	.	.	PUNCT
fbem-13328	28	1	in	in	ADP
fbem-13328	28	2	addition	addition	NOUN
fbem-13328	28	3	,	,	PUNCT
fbem-13328	28	4	artificial	artificial	ADJ
fbem-13328	28	5	intelligence	intelligence	NOUN
fbem-13328	28	6	technology	technology	NOUN
fbem-13328	28	7	can	can	AUX
fbem-13328	28	8	also	also	ADV
fbem-13328	28	9	assist	assist	VERB
fbem-13328	28	10	enterprises	enterprise	NOUN
fbem-13328	28	11	in	in	ADP
fbem-13328	28	12	conducting	conduct	VERB
fbem-13328	28	13	financial	financial	ADJ
fbem-13328	28	14	risk	risk	NOUN
fbem-13328	28	15	analysis	analysis	NOUN
fbem-13328	28	16	.	.	PUNCT
fbem-13328	29	1	for	for	ADP
fbem-13328	29	2	example	example	NOUN
fbem-13328	29	3	,	,	PUNCT
fbem-13328	29	4	wang	wang	PROPN
fbem-13328	29	5	yulong	yulong	PROPN
fbem-13328	29	6	et	et	PROPN
fbem-13328	29	7	al	al	PROPN
fbem-13328	29	8	.	.	PROPN
fbem-13328	30	1	(	(	PUNCT
fbem-13328	30	2	2022	2022	NUM
fbem-13328	30	3	)	)	PUNCT
fbem-13328	31	1	[	[	X
fbem-13328	31	2	2	2	X
fbem-13328	31	3	]	]	PUNCT
fbem-13328	31	4	constructed	construct	VERB
fbem-13328	31	5	a	a	DET
fbem-13328	31	6	corporate	corporate	ADJ
fbem-13328	31	7	debt	debt	NOUN
fbem-13328	31	8	default	default	NOUN
fbem-13328	31	9	risk	risk	NOUN
fbem-13328	31	10	prediction	prediction	NOUN
fbem-13328	31	11	model	model	NOUN
fbem-13328	31	12	using	use	VERB
fbem-13328	31	13	seven	seven	NUM
fbem-13328	31	14	machine	machine	NOUN
fbem-13328	31	15	learning	learn	VERB
fbem-13328	31	16	algorithms	algorithm	NOUN
fbem-13328	31	17	to	to	PART
fbem-13328	31	18	predict	predict	VERB
fbem-13328	31	19	the	the	DET
fbem-13328	31	20	default	default	NOUN
fbem-13328	31	21	risk	risk	NOUN
fbem-13328	31	22	of	of	ADP
fbem-13328	31	23	the	the	DET
fbem-13328	31	24	enterprise	enterprise	NOUN
fbem-13328	31	25	.	.	PUNCT
fbem-13328	32	1	research	research	NOUN
fbem-13328	32	2	has	have	AUX
fbem-13328	32	3	shown	show	VERB
fbem-13328	32	4	that	that	SCONJ
fbem-13328	32	5	machine	machine	NOUN
fbem-13328	32	6	learning	learning	NOUN
fbem-13328	32	7	models	model	NOUN
fbem-13328	32	8	can	can	AUX
fbem-13328	32	9	effectively	effectively	ADV
fbem-13328	32	10	predict	predict	VERB
fbem-13328	32	11	the	the	DET
fbem-13328	32	12	risk	risk	NOUN
fbem-13328	32	13	of	of	ADP
fbem-13328	32	14	corporate	corporate	ADJ
fbem-13328	32	15	debt	debt	NOUN
fbem-13328	32	16	default	default	NOUN
fbem-13328	32	17	.	.	PUNCT
fbem-13328	33	1	the	the	DET
fbem-13328	33	2	accuracy	accuracy	NOUN
fbem-13328	33	3	of	of	ADP
fbem-13328	33	4	most	most	ADJ
fbem-13328	33	5	models	model	NOUN
fbem-13328	33	6	is	be	AUX
fbem-13328	33	7	above	above	ADP
fbem-13328	33	8	0.8	0.8	NUM
fbem-13328	33	9	,	,	PUNCT
fbem-13328	33	10	indicating	indicate	VERB
fbem-13328	33	11	that	that	SCONJ
fbem-13328	33	12	machine	machine	NOUN
fbem-13328	33	13	learning	learning	NOUN
fbem-13328	33	14	models	model	NOUN
fbem-13328	33	15	have	have	VERB
fbem-13328	33	16	good	good	ADJ
fbem-13328	33	17	predictive	predictive	ADJ
fbem-13328	33	18	performance	performance	NOUN
fbem-13328	33	19	for	for	ADP
fbem-13328	33	20	debt	debt	NOUN
fbem-13328	33	21	263	263	NUM
fbem-13328	33	22	defaults	default	NOUN
fbem-13328	33	23	.	.	PUNCT
fbem-13328	34	1	2.3	2.3	NUM
fbem-13328	34	2	.	.	PUNCT
fbem-13328	34	3	intelligence	intelligence	NOUN
fbem-13328	34	4	and	and	CCONJ
fbem-13328	34	5	dynamism	dynamism	NOUN
fbem-13328	34	6	of	of	ADP
fbem-13328	34	7	financial	financial	ADJ
fbem-13328	34	8	reporting	reporting	NOUN
fbem-13328	34	9	in	in	ADP
fbem-13328	34	10	the	the	DET
fbem-13328	34	11	digital	digital	ADJ
fbem-13328	34	12	era	era	NOUN
fbem-13328	34	13	,	,	PUNCT
fbem-13328	34	14	financial	financial	ADJ
fbem-13328	34	15	reports	report	NOUN
fbem-13328	34	16	present	present	ADJ
fbem-13328	34	17	situations	situation	NOUN
fbem-13328	34	18	such	such	ADJ
fbem-13328	34	19	as	as	ADP
fbem-13328	34	20	large	large	ADJ
fbem-13328	34	21	amounts	amount	NOUN
fbem-13328	34	22	of	of	ADP
fbem-13328	34	23	information	information	NOUN
fbem-13328	34	24	,	,	PUNCT
fbem-13328	34	25	complex	complex	ADJ
fbem-13328	34	26	structures	structure	NOUN
fbem-13328	34	27	,	,	PUNCT
fbem-13328	34	28	and	and	CCONJ
fbem-13328	34	29	lack	lack	NOUN
fbem-13328	34	30	of	of	ADP
fbem-13328	34	31	emphasis	emphasis	NOUN
fbem-13328	34	32	.	.	PUNCT
fbem-13328	35	1	the	the	DET
fbem-13328	35	2	form	form	NOUN
fbem-13328	35	3	and	and	CCONJ
fbem-13328	35	4	timeliness	timeliness	NOUN
fbem-13328	35	5	of	of	ADP
fbem-13328	35	6	financial	financial	ADJ
fbem-13328	35	7	reports	report	NOUN
fbem-13328	35	8	constrain	constrain	VERB
fbem-13328	35	9	the	the	DET
fbem-13328	35	10	full	full	ADJ
fbem-13328	35	11	value	value	NOUN
fbem-13328	35	12	that	that	SCONJ
fbem-13328	35	13	reports	report	NOUN
fbem-13328	35	14	should	should	AUX
fbem-13328	35	15	play	play	VERB
fbem-13328	35	16	.	.	PUNCT
fbem-13328	36	1	with	with	ADP
fbem-13328	36	2	the	the	DET
fbem-13328	36	3	promotion	promotion	NOUN
fbem-13328	36	4	of	of	ADP
fbem-13328	36	5	artificial	artificial	ADJ
fbem-13328	36	6	intelligence	intelligence	NOUN
fbem-13328	36	7	in	in	ADP
fbem-13328	36	8	financial	financial	ADJ
fbem-13328	36	9	reporting	reporting	NOUN
fbem-13328	36	10	reform	reform	NOUN
fbem-13328	36	11	,	,	PUNCT
fbem-13328	36	12	future	future	ADJ
fbem-13328	36	13	financial	financial	ADJ
fbem-13328	36	14	reports	report	NOUN
fbem-13328	36	15	will	will	AUX
fbem-13328	36	16	develop	develop	VERB
fbem-13328	36	17	towards	towards	ADP
fbem-13328	36	18	intelligence	intelligence	NOUN
fbem-13328	36	19	and	and	CCONJ
fbem-13328	36	20	dynamism	dynamism	NOUN
fbem-13328	36	21	(	(	PUNCT
fbem-13328	36	22	li	li	PROPN
fbem-13328	36	23	hongqin	hongqin	PROPN
fbem-13328	36	24	,	,	PUNCT
fbem-13328	36	25	2020	2020	NUM
fbem-13328	36	26	)	)	PUNCT
fbem-13328	37	1	[	[	X
fbem-13328	37	2	3	3	NUM
fbem-13328	37	3	]	]	PUNCT
fbem-13328	37	4	.	.	PUNCT
fbem-13328	38	1	the	the	DET
fbem-13328	38	2	main	main	ADJ
fbem-13328	38	3	purpose	purpose	NOUN
fbem-13328	38	4	of	of	ADP
fbem-13328	38	5	intelligent	intelligent	ADJ
fbem-13328	38	6	and	and	CCONJ
fbem-13328	38	7	dynamic	dynamic	ADJ
fbem-13328	38	8	financial	financial	ADJ
fbem-13328	38	9	reporting	reporting	NOUN
fbem-13328	38	10	is	be	AUX
fbem-13328	38	11	to	to	PART
fbem-13328	38	12	improve	improve	VERB
fbem-13328	38	13	the	the	DET
fbem-13328	38	14	accuracy	accuracy	NOUN
fbem-13328	38	15	,	,	PUNCT
fbem-13328	38	16	accuracy	accuracy	NOUN
fbem-13328	38	17	,	,	PUNCT
fbem-13328	38	18	and	and	CCONJ
fbem-13328	38	19	reliability	reliability	NOUN
fbem-13328	38	20	of	of	ADP
fbem-13328	38	21	financial	financial	ADJ
fbem-13328	38	22	reporting	reporting	NOUN
fbem-13328	38	23	.	.	PUNCT
fbem-13328	39	1	this	this	DET
fbem-13328	39	2	method	method	NOUN
fbem-13328	39	3	can	can	AUX
fbem-13328	39	4	be	be	AUX
fbem-13328	39	5	achieved	achieve	VERB
fbem-13328	39	6	through	through	ADP
fbem-13328	39	7	the	the	DET
fbem-13328	39	8	following	following	ADJ
fbem-13328	39	9	methods	method	NOUN
fbem-13328	39	10	:	:	PUNCT
fbem-13328	39	11	automated	automate	VERB
fbem-13328	39	12	data	data	NOUN
fbem-13328	39	13	collection	collection	NOUN
fbem-13328	39	14	and	and	CCONJ
fbem-13328	39	15	reporting	reporting	NOUN
fbem-13328	39	16	:	:	PUNCT
fbem-13328	39	17	automated	automate	VERB
fbem-13328	39	18	data	data	NOUN
fbem-13328	39	19	collection	collection	NOUN
fbem-13328	39	20	and	and	CCONJ
fbem-13328	39	21	reporting	reporting	NOUN
fbem-13328	39	22	is	be	AUX
fbem-13328	39	23	the	the	DET
fbem-13328	39	24	core	core	NOUN
fbem-13328	39	25	of	of	ADP
fbem-13328	39	26	intelligent	intelligent	ADJ
fbem-13328	39	27	and	and	CCONJ
fbem-13328	39	28	dynamic	dynamic	ADJ
fbem-13328	39	29	financial	financial	ADJ
fbem-13328	39	30	reporting	reporting	NOUN
fbem-13328	39	31	.	.	PUNCT
fbem-13328	40	1	by	by	ADP
fbem-13328	40	2	using	use	VERB
fbem-13328	40	3	artificial	artificial	ADJ
fbem-13328	40	4	intelligence	intelligence	NOUN
fbem-13328	40	5	technology	technology	NOUN
fbem-13328	40	6	,	,	PUNCT
fbem-13328	40	7	automatic	automatic	ADJ
fbem-13328	40	8	collection	collection	NOUN
fbem-13328	40	9	,	,	PUNCT
fbem-13328	40	10	cleaning	cleaning	NOUN
fbem-13328	40	11	,	,	PUNCT
fbem-13328	40	12	classification	classification	NOUN
fbem-13328	40	13	,	,	PUNCT
fbem-13328	40	14	and	and	CCONJ
fbem-13328	40	15	analysis	analysis	NOUN
fbem-13328	40	16	of	of	ADP
fbem-13328	40	17	company	company	NOUN
fbem-13328	40	18	financial	financial	ADJ
fbem-13328	40	19	data	datum	NOUN
fbem-13328	40	20	can	can	AUX
fbem-13328	40	21	be	be	AUX
fbem-13328	40	22	achieved	achieve	VERB
fbem-13328	40	23	,	,	PUNCT
fbem-13328	40	24	thereby	thereby	ADV
fbem-13328	40	25	automatically	automatically	ADV
fbem-13328	40	26	generating	generate	VERB
fbem-13328	40	27	accurate	accurate	ADJ
fbem-13328	40	28	and	and	CCONJ
fbem-13328	40	29	standardized	standardized	ADJ
fbem-13328	40	30	financial	financial	ADJ
fbem-13328	40	31	reports	report	NOUN
fbem-13328	40	32	.	.	PUNCT
fbem-13328	41	1	automated	automate	VERB
fbem-13328	41	2	report	report	NOUN
fbem-13328	41	3	generation	generation	NOUN
fbem-13328	41	4	and	and	CCONJ
fbem-13328	41	5	publication	publication	NOUN
fbem-13328	41	6	:	:	PUNCT
fbem-13328	41	7	the	the	DET
fbem-13328	41	8	use	use	NOUN
fbem-13328	41	9	of	of	ADP
fbem-13328	41	10	artificial	artificial	ADJ
fbem-13328	41	11	intelligence	intelligence	NOUN
fbem-13328	41	12	technology	technology	NOUN
fbem-13328	41	13	can	can	AUX
fbem-13328	41	14	achieve	achieve	VERB
fbem-13328	41	15	automated	automated	ADJ
fbem-13328	41	16	financial	financial	ADJ
fbem-13328	41	17	report	report	NOUN
fbem-13328	41	18	generation	generation	NOUN
fbem-13328	41	19	and	and	CCONJ
fbem-13328	41	20	publication	publication	NOUN
fbem-13328	41	21	.	.	PUNCT
fbem-13328	42	1	based	base	VERB
fbem-13328	42	2	on	on	ADP
fbem-13328	42	3	company	company	NOUN
fbem-13328	42	4	financial	financial	ADJ
fbem-13328	42	5	data	datum	NOUN
fbem-13328	42	6	,	,	PUNCT
fbem-13328	42	7	artificial	artificial	ADJ
fbem-13328	42	8	intelligence	intelligence	NOUN
fbem-13328	42	9	systems	system	NOUN
fbem-13328	42	10	can	can	AUX
fbem-13328	42	11	automatically	automatically	ADV
fbem-13328	42	12	generate	generate	VERB
fbem-13328	42	13	standardized	standardized	ADJ
fbem-13328	42	14	and	and	CCONJ
fbem-13328	42	15	dynamic	dynamic	ADJ
fbem-13328	42	16	financial	financial	ADJ
fbem-13328	42	17	reports	report	NOUN
fbem-13328	42	18	,	,	PUNCT
fbem-13328	42	19	and	and	CCONJ
fbem-13328	42	20	automatically	automatically	ADV
fbem-13328	42	21	publish	publish	VERB
fbem-13328	42	22	them	they	PRON
fbem-13328	42	23	on	on	ADP
fbem-13328	42	24	company	company	NOUN
fbem-13328	42	25	websites	website	NOUN
fbem-13328	42	26	,	,	PUNCT
fbem-13328	42	27	mobile	mobile	ADJ
fbem-13328	42	28	applications	application	NOUN
fbem-13328	42	29	,	,	PUNCT
fbem-13328	42	30	and	and	CCONJ
fbem-13328	42	31	other	other	ADJ
fbem-13328	42	32	platforms	platform	NOUN
fbem-13328	42	33	for	for	ADP
fbem-13328	42	34	shareholders	shareholder	NOUN
fbem-13328	42	35	and	and	CCONJ
fbem-13328	42	36	investors	investor	NOUN
fbem-13328	42	37	to	to	PART
fbem-13328	42	38	access	access	VERB
fbem-13328	42	39	,	,	PUNCT
fbem-13328	42	40	truly	truly	ADV
fbem-13328	42	41	achieving	achieve	VERB
fbem-13328	42	42	timeliness	timeliness	NOUN
fbem-13328	42	43	.	.	PUNCT
fbem-13328	43	1	intelligent	intelligent	ADJ
fbem-13328	43	2	financial	financial	ADJ
fbem-13328	43	3	analysis	analysis	NOUN
fbem-13328	43	4	:	:	PUNCT
fbem-13328	43	5	by	by	ADP
fbem-13328	43	6	using	use	VERB
fbem-13328	43	7	artificial	artificial	ADJ
fbem-13328	43	8	intelligence	intelligence	NOUN
fbem-13328	43	9	technology	technology	NOUN
fbem-13328	43	10	,	,	PUNCT
fbem-13328	43	11	intelligent	intelligent	ADJ
fbem-13328	43	12	analysis	analysis	NOUN
fbem-13328	43	13	of	of	ADP
fbem-13328	43	14	financial	financial	ADJ
fbem-13328	43	15	reports	report	NOUN
fbem-13328	43	16	can	can	AUX
fbem-13328	43	17	be	be	AUX
fbem-13328	43	18	achieved	achieve	VERB
fbem-13328	43	19	.	.	PUNCT
fbem-13328	44	1	for	for	ADP
fbem-13328	44	2	example	example	NOUN
fbem-13328	44	3	,	,	PUNCT
fbem-13328	44	4	using	use	VERB
fbem-13328	44	5	machine	machine	NOUN
fbem-13328	44	6	learning	learning	NOUN
fbem-13328	44	7	algorithms	algorithm	NOUN
fbem-13328	44	8	can	can	AUX
fbem-13328	44	9	predict	predict	VERB
fbem-13328	44	10	future	future	ADJ
fbem-13328	44	11	financial	financial	ADJ
fbem-13328	44	12	trends	trend	NOUN
fbem-13328	44	13	and	and	CCONJ
fbem-13328	44	14	risks	risk	NOUN
fbem-13328	44	15	,	,	PUNCT
fbem-13328	44	16	thereby	thereby	ADV
fbem-13328	44	17	providing	provide	VERB
fbem-13328	44	18	better	well	ADJ
fbem-13328	44	19	decision	decision	NOUN
fbem-13328	44	20	support	support	NOUN
fbem-13328	44	21	for	for	ADP
fbem-13328	44	22	enterprise	enterprise	NOUN
fbem-13328	44	23	management	management	NOUN
fbem-13328	44	24	.	.	PUNCT
fbem-13328	45	1	2.4	2.4	NUM
fbem-13328	45	2	.	.	PUNCT
fbem-13328	45	3	automated	automate	VERB
fbem-13328	45	4	risk	risk	NOUN
fbem-13328	45	5	management	management	NOUN
fbem-13328	45	6	and	and	CCONJ
fbem-13328	45	7	compliance	compliance	NOUN
fbem-13328	45	8	review	review	NOUN
fbem-13328	45	9	automated	automate	VERB
fbem-13328	45	10	risk	risk	NOUN
fbem-13328	45	11	management	management	NOUN
fbem-13328	45	12	and	and	CCONJ
fbem-13328	45	13	compliance	compliance	NOUN
fbem-13328	45	14	review	review	NOUN
fbem-13328	45	15	are	be	AUX
fbem-13328	45	16	another	another	DET
fbem-13328	45	17	important	important	ADJ
fbem-13328	45	18	application	application	NOUN
fbem-13328	45	19	of	of	ADP
fbem-13328	45	20	artificial	artificial	ADJ
fbem-13328	45	21	intelligence	intelligence	NOUN
fbem-13328	45	22	technology	technology	NOUN
fbem-13328	45	23	in	in	ADP
fbem-13328	45	24	the	the	DET
fbem-13328	45	25	accounting	accounting	NOUN
fbem-13328	45	26	field	field	NOUN
fbem-13328	45	27	.	.	PUNCT
fbem-13328	46	1	artificial	artificial	ADJ
fbem-13328	46	2	intelligence	intelligence	NOUN
fbem-13328	46	3	can	can	AUX
fbem-13328	46	4	help	help	VERB
fbem-13328	46	5	accounting	accounting	NOUN
fbem-13328	46	6	personnel	personnel	NOUN
fbem-13328	46	7	quickly	quickly	ADV
fbem-13328	46	8	and	and	CCONJ
fbem-13328	46	9	accurately	accurately	ADV
fbem-13328	46	10	detect	detect	VERB
fbem-13328	46	11	and	and	CCONJ
fbem-13328	46	12	predict	predict	VERB
fbem-13328	46	13	risks	risk	NOUN
fbem-13328	46	14	,	,	PUNCT
fbem-13328	46	15	reducing	reduce	VERB
fbem-13328	46	16	errors	error	NOUN
fbem-13328	46	17	and	and	CCONJ
fbem-13328	46	18	vulnerabilities	vulnerability	NOUN
fbem-13328	46	19	.	.	PUNCT
fbem-13328	47	1	at	at	ADP
fbem-13328	47	2	the	the	DET
fbem-13328	47	3	same	same	ADJ
fbem-13328	47	4	time	time	NOUN
fbem-13328	47	5	,	,	PUNCT
fbem-13328	47	6	it	it	PRON
fbem-13328	47	7	can	can	AUX
fbem-13328	47	8	automate	automate	VERB
fbem-13328	47	9	audit	audit	NOUN
fbem-13328	47	10	and	and	CCONJ
fbem-13328	47	11	compliance	compliance	NOUN
fbem-13328	47	12	processes	process	NOUN
fbem-13328	47	13	,	,	PUNCT
fbem-13328	47	14	improving	improve	VERB
fbem-13328	47	15	efficiency	efficiency	NOUN
fbem-13328	47	16	and	and	CCONJ
fbem-13328	47	17	accuracy	accuracy	NOUN
fbem-13328	47	18	.	.	PUNCT
fbem-13328	48	1	automated	automate	VERB
fbem-13328	48	2	risk	risk	NOUN
fbem-13328	48	3	management	management	NOUN
fbem-13328	48	4	is	be	AUX
fbem-13328	48	5	mainly	mainly	ADV
fbem-13328	48	6	achieved	achieve	VERB
fbem-13328	48	7	through	through	ADP
fbem-13328	48	8	data	datum	NOUN
fbem-13328	48	9	mining	mining	NOUN
fbem-13328	48	10	and	and	CCONJ
fbem-13328	48	11	machine	machine	NOUN
fbem-13328	48	12	learning	learning	NOUN
fbem-13328	48	13	technologies	technology	NOUN
fbem-13328	48	14	.	.	PUNCT
fbem-13328	49	1	by	by	ADP
fbem-13328	49	2	analyzing	analyze	VERB
fbem-13328	49	3	historical	historical	ADJ
fbem-13328	49	4	data	datum	NOUN
fbem-13328	49	5	of	of	ADP
fbem-13328	49	6	enterprises	enterprise	NOUN
fbem-13328	49	7	,	,	PUNCT
fbem-13328	49	8	automated	automate	VERB
fbem-13328	49	9	risk	risk	NOUN
fbem-13328	49	10	management	management	NOUN
fbem-13328	49	11	can	can	AUX
fbem-13328	49	12	help	help	VERB
fbem-13328	49	13	enterprises	enterprise	NOUN
fbem-13328	49	14	identify	identify	VERB
fbem-13328	49	15	potential	potential	ADJ
fbem-13328	49	16	risks	risk	NOUN
fbem-13328	49	17	and	and	CCONJ
fbem-13328	49	18	provide	provide	VERB
fbem-13328	49	19	accurate	accurate	ADJ
fbem-13328	49	20	predictions	prediction	NOUN
fbem-13328	49	21	and	and	CCONJ
fbem-13328	49	22	recommendations	recommendation	NOUN
fbem-13328	49	23	.	.	PUNCT
fbem-13328	50	1	in	in	ADP
fbem-13328	50	2	addition	addition	NOUN
fbem-13328	50	3	,	,	PUNCT
fbem-13328	50	4	automated	automate	VERB
fbem-13328	50	5	risk	risk	NOUN
fbem-13328	50	6	management	management	NOUN
fbem-13328	50	7	can	can	AUX
fbem-13328	50	8	automate	automate	VERB
fbem-13328	50	9	the	the	DET
fbem-13328	50	10	compliance	compliance	NOUN
fbem-13328	50	11	review	review	NOUN
fbem-13328	50	12	process	process	NOUN
fbem-13328	50	13	,	,	PUNCT
fbem-13328	50	14	ensuring	ensure	VERB
fbem-13328	50	15	the	the	DET
fbem-13328	50	16	compliance	compliance	NOUN
fbem-13328	50	17	of	of	ADP
fbem-13328	50	18	the	the	DET
fbem-13328	50	19	enterprise	enterprise	NOUN
fbem-13328	50	20	while	while	SCONJ
fbem-13328	50	21	reducing	reduce	VERB
fbem-13328	50	22	the	the	DET
fbem-13328	50	23	time	time	NOUN
fbem-13328	50	24	and	and	CCONJ
fbem-13328	50	25	cost	cost	NOUN
fbem-13328	50	26	of	of	ADP
fbem-13328	50	27	compliance	compliance	NOUN
fbem-13328	50	28	review	review	NOUN
fbem-13328	50	29	.	.	PUNCT
fbem-13328	51	1	2.5	2.5	NUM
fbem-13328	51	2	.	.	PUNCT
fbem-13328	52	1	financial	financial	ADJ
fbem-13328	52	2	fraud	fraud	NOUN
fbem-13328	52	3	detection	detection	NOUN
fbem-13328	52	4	based	base	VERB
fbem-13328	52	5	on	on	ADP
fbem-13328	52	6	big	big	ADJ
fbem-13328	52	7	data	datum	NOUN
fbem-13328	52	8	financial	financial	PROPN
fbem-13328	52	9	fraud	fraud	NOUN
fbem-13328	52	10	detection	detection	NOUN
fbem-13328	52	11	based	base	VERB
fbem-13328	52	12	on	on	ADP
fbem-13328	52	13	big	big	ADJ
fbem-13328	52	14	data	datum	NOUN
fbem-13328	52	15	is	be	AUX
fbem-13328	52	16	an	an	DET
fbem-13328	52	17	important	important	ADJ
fbem-13328	52	18	application	application	NOUN
fbem-13328	52	19	of	of	ADP
fbem-13328	52	20	artificial	artificial	ADJ
fbem-13328	52	21	intelligence	intelligence	NOUN
fbem-13328	52	22	in	in	ADP
fbem-13328	52	23	the	the	DET
fbem-13328	52	24	accounting	accounting	NOUN
fbem-13328	52	25	field	field	NOUN
fbem-13328	52	26	.	.	PUNCT
fbem-13328	53	1	the	the	DET
fbem-13328	53	2	application	application	NOUN
fbem-13328	53	3	of	of	ADP
fbem-13328	53	4	big	big	ADJ
fbem-13328	53	5	data	datum	NOUN
fbem-13328	53	6	technology	technology	NOUN
fbem-13328	53	7	can	can	AUX
fbem-13328	53	8	collect	collect	VERB
fbem-13328	53	9	and	and	CCONJ
fbem-13328	53	10	analyze	analyze	VERB
fbem-13328	53	11	a	a	DET
fbem-13328	53	12	large	large	ADJ
fbem-13328	53	13	amount	amount	NOUN
fbem-13328	53	14	of	of	ADP
fbem-13328	53	15	financial	financial	ADJ
fbem-13328	53	16	data	datum	NOUN
fbem-13328	53	17	to	to	PART
fbem-13328	53	18	discover	discover	VERB
fbem-13328	53	19	abnormal	abnormal	ADJ
fbem-13328	53	20	patterns	pattern	NOUN
fbem-13328	53	21	and	and	CCONJ
fbem-13328	53	22	behaviors	behavior	NOUN
fbem-13328	53	23	,	,	PUNCT
fbem-13328	53	24	helping	help	VERB
fbem-13328	53	25	accounting	accounting	NOUN
fbem-13328	53	26	firms	firm	NOUN
fbem-13328	53	27	and	and	CCONJ
fbem-13328	53	28	companies	company	NOUN
fbem-13328	53	29	more	more	ADV
fbem-13328	53	30	accurately	accurately	ADV
fbem-13328	53	31	detect	detect	VERB
fbem-13328	53	32	financial	financial	ADJ
fbem-13328	53	33	fraud	fraud	NOUN
fbem-13328	53	34	.	.	PUNCT
fbem-13328	54	1	research	research	NOUN
fbem-13328	54	2	has	have	AUX
fbem-13328	54	3	shown	show	VERB
fbem-13328	54	4	that	that	SCONJ
fbem-13328	54	5	financial	financial	ADJ
fbem-13328	54	6	fraud	fraud	NOUN
fbem-13328	54	7	detection	detection	NOUN
fbem-13328	54	8	based	base	VERB
fbem-13328	54	9	on	on	ADP
fbem-13328	54	10	machine	machine	NOUN
fbem-13328	54	11	learning	learn	VERB
fbem-13328	54	12	algorithms	algorithm	NOUN
fbem-13328	54	13	has	have	AUX
fbem-13328	54	14	achieved	achieve	VERB
fbem-13328	54	15	good	good	ADJ
fbem-13328	54	16	results	result	NOUN
fbem-13328	54	17	.	.	PUNCT
fbem-13328	55	1	for	for	ADP
fbem-13328	55	2	example	example	NOUN
fbem-13328	55	3	,	,	PUNCT
fbem-13328	55	4	gyamfi	gyamfi	NOUN
fbem-13328	55	5	and	and	CCONJ
fbem-13328	55	6	abdulai	abdulai	PROPN
fbem-13328	55	7	(	(	PUNCT
fbem-13328	55	8	2018)[4	2018)[4	NUM
fbem-13328	55	9	]	]	PUNCT
fbem-13328	55	10	found	find	VERB
fbem-13328	55	11	through	through	ADP
fbem-13328	55	12	experiments	experiment	NOUN
fbem-13328	55	13	that	that	SCONJ
fbem-13328	55	14	using	use	VERB
fbem-13328	55	15	support	support	NOUN
fbem-13328	55	16	vector	vector	NOUN
fbem-13328	55	17	machine	machine	NOUN
fbem-13328	55	18	(	(	PUNCT
fbem-13328	55	19	svm	svm	ADJ
fbem-13328	55	20	)	)	PUNCT
fbem-13328	55	21	algorithms	algorithm	NOUN
fbem-13328	55	22	can	can	AUX
fbem-13328	55	23	achieve	achieve	VERB
fbem-13328	55	24	an	an	DET
fbem-13328	55	25	accuracy	accuracy	NOUN
fbem-13328	55	26	of	of	ADP
fbem-13328	55	27	up	up	ADP
fbem-13328	55	28	to	to	PART
fbem-13328	55	29	80	80	NUM
fbem-13328	55	30	%	%	NOUN
fbem-13328	55	31	,	,	PUNCT
fbem-13328	55	32	which	which	PRON
fbem-13328	55	33	is	be	AUX
fbem-13328	55	34	significantly	significantly	ADV
fbem-13328	55	35	improved	improve	VERB
fbem-13328	55	36	compared	compare	VERB
fbem-13328	55	37	to	to	ADP
fbem-13328	55	38	similar	similar	ADJ
fbem-13328	55	39	work	work	NOUN
fbem-13328	55	40	references	reference	NOUN
fbem-13328	55	41	.	.	PUNCT
fbem-13328	56	1	in	in	ADP
fbem-13328	56	2	addition	addition	NOUN
fbem-13328	56	3	,	,	PUNCT
fbem-13328	56	4	using	use	VERB
fbem-13328	56	5	deep	deep	ADJ
fbem-13328	56	6	learning	learning	NOUN
fbem-13328	56	7	algorithms	algorithm	NOUN
fbem-13328	56	8	such	such	ADJ
fbem-13328	56	9	as	as	ADP
fbem-13328	56	10	convolutional	convolutional	ADJ
fbem-13328	56	11	neural	neural	ADJ
fbem-13328	56	12	networks	network	NOUN
fbem-13328	56	13	(	(	PUNCT
fbem-13328	56	14	cnn	cnn	PROPN
fbem-13328	56	15	)	)	PUNCT
fbem-13328	56	16	and	and	CCONJ
fbem-13328	56	17	recurrent	recurrent	ADJ
fbem-13328	56	18	neural	neural	ADJ
fbem-13328	56	19	networks	network	NOUN
fbem-13328	56	20	(	(	PUNCT
fbem-13328	56	21	rnn	rnn	PROPN
fbem-13328	56	22	)	)	PUNCT
fbem-13328	56	23	can	can	AUX
fbem-13328	56	24	also	also	ADV
fbem-13328	56	25	achieve	achieve	VERB
fbem-13328	56	26	good	good	ADJ
fbem-13328	56	27	fraud	fraud	NOUN
fbem-13328	56	28	detection	detection	NOUN
fbem-13328	56	29	results	result	NOUN
fbem-13328	56	30	.	.	PUNCT
fbem-13328	57	1	3	3	X
fbem-13328	57	2	.	.	X
fbem-13328	57	3	the	the	DET
fbem-13328	57	4	impact	impact	NOUN
fbem-13328	57	5	of	of	ADP
fbem-13328	57	6	artificial	artificial	ADJ
fbem-13328	57	7	intelligence	intelligence	NOUN
fbem-13328	57	8	on	on	ADP
fbem-13328	57	9	the	the	DET
fbem-13328	57	10	accounting	accounting	NOUN
fbem-13328	57	11	field	field	NOUN
fbem-13328	57	12	3.1	3.1	NUM
fbem-13328	57	13	.	.	PUNCT
fbem-13328	58	1	the	the	DET
fbem-13328	58	2	impact	impact	NOUN
fbem-13328	58	3	of	of	ADP
fbem-13328	58	4	artificial	artificial	ADJ
fbem-13328	58	5	intelligence	intelligence	NOUN
fbem-13328	58	6	technology	technology	NOUN
fbem-13328	58	7	on	on	ADP
fbem-13328	58	8	the	the	DET
fbem-13328	58	9	accounting	accounting	NOUN
fbem-13328	58	10	profession	profession	NOUN
fbem-13328	58	11	artificial	artificial	ADJ
fbem-13328	58	12	intelligence	intelligence	NOUN
fbem-13328	58	13	is	be	AUX
fbem-13328	58	14	reshaping	reshape	VERB
fbem-13328	58	15	the	the	DET
fbem-13328	58	16	future	future	NOUN
fbem-13328	58	17	of	of	ADP
fbem-13328	58	18	many	many	ADJ
fbem-13328	58	19	professions	profession	NOUN
fbem-13328	58	20	,	,	PUNCT
fbem-13328	58	21	with	with	ADP
fbem-13328	58	22	accounting	accounting	NOUN
fbem-13328	58	23	being	be	AUX
fbem-13328	58	24	one	one	NUM
fbem-13328	58	25	of	of	ADP
fbem-13328	58	26	the	the	DET
fbem-13328	58	27	most	most	ADV
fbem-13328	58	28	important	important	ADJ
fbem-13328	58	29	(	(	PUNCT
fbem-13328	58	30	eleonora	eleonora	PROPN
fbem-13328	58	31	stancheva	stancheva	PROPN
fbem-13328	58	32	,	,	PUNCT
fbem-13328	58	33	2018	2018	NUM
fbem-13328	58	34	)	)	PUNCT
fbem-13328	59	1	[	[	X
fbem-13328	59	2	5	5	NUM
fbem-13328	59	3	]	]	PUNCT
fbem-13328	59	4	.	.	PUNCT
fbem-13328	60	1	the	the	DET
fbem-13328	60	2	deep	deep	ADJ
fbem-13328	60	3	integration	integration	NOUN
fbem-13328	60	4	of	of	ADP
fbem-13328	60	5	emerging	emerge	VERB
fbem-13328	60	6	technologies	technology	NOUN
fbem-13328	60	7	such	such	ADJ
fbem-13328	60	8	as	as	ADP
fbem-13328	60	9	artificial	artificial	ADJ
fbem-13328	60	10	intelligence	intelligence	NOUN
fbem-13328	60	11	in	in	ADP
fbem-13328	60	12	the	the	DET
fbem-13328	60	13	accounting	accounting	NOUN
fbem-13328	60	14	field	field	NOUN
fbem-13328	60	15	has	have	AUX
fbem-13328	60	16	brought	bring	VERB
fbem-13328	60	17	tremendous	tremendous	ADJ
fbem-13328	60	18	changes	change	NOUN
fbem-13328	60	19	to	to	ADP
fbem-13328	60	20	the	the	DET
fbem-13328	60	21	accounting	accounting	NOUN
fbem-13328	60	22	industry	industry	NOUN
fbem-13328	60	23	,	,	PUNCT
fbem-13328	60	24	such	such	ADJ
fbem-13328	60	25	as	as	ADP
fbem-13328	60	26	reengineering	reengineere	VERB
fbem-13328	60	27	accounting	accounting	NOUN
fbem-13328	60	28	procedures	procedure	NOUN
fbem-13328	60	29	,	,	PUNCT
fbem-13328	60	30	reducing	reduce	VERB
fbem-13328	60	31	accounting	accounting	NOUN
fbem-13328	60	32	information	information	NOUN
fbem-13328	60	33	errors	error	NOUN
fbem-13328	60	34	and	and	CCONJ
fbem-13328	60	35	distortions	distortion	NOUN
fbem-13328	60	36	,	,	PUNCT
fbem-13328	60	37	improving	improve	VERB
fbem-13328	60	38	accounting	accounting	NOUN
fbem-13328	60	39	efficiency	efficiency	NOUN
fbem-13328	60	40	,	,	PUNCT
fbem-13328	60	41	and	and	CCONJ
fbem-13328	60	42	promoting	promote	VERB
fbem-13328	60	43	the	the	DET
fbem-13328	60	44	transformation	transformation	NOUN
fbem-13328	60	45	of	of	ADP
fbem-13328	60	46	accounting	account	VERB
fbem-13328	60	47	professional	professional	ADJ
fbem-13328	60	48	structure	structure	NOUN
fbem-13328	60	49	(	(	PUNCT
fbem-13328	60	50	zhang	zhang	PROPN
fbem-13328	60	51	,	,	PUNCT
fbem-13328	60	52	2020	2020	NUM
fbem-13328	60	53	)	)	PUNCT
fbem-13328	61	1	[	[	X
fbem-13328	61	2	6	6	NUM
fbem-13328	61	3	]	]	PUNCT
fbem-13328	61	4	.	.	PUNCT
fbem-13328	62	1	with	with	ADP
fbem-13328	62	2	the	the	DET
fbem-13328	62	3	continuous	continuous	ADJ
fbem-13328	62	4	progress	progress	NOUN
fbem-13328	62	5	of	of	ADP
fbem-13328	62	6	artificial	artificial	ADJ
fbem-13328	62	7	intelligence	intelligence	NOUN
fbem-13328	62	8	technology	technology	NOUN
fbem-13328	62	9	,	,	PUNCT
fbem-13328	62	10	we	we	PRON
fbem-13328	62	11	are	be	AUX
fbem-13328	62	12	facing	face	VERB
fbem-13328	62	13	a	a	DET
fbem-13328	62	14	shift	shift	NOUN
fbem-13328	62	15	from	from	ADP
fbem-13328	62	16	concerns	concern	NOUN
fbem-13328	62	17	about	about	ADP
fbem-13328	62	18	automation	automation	NOUN
fbem-13328	62	19	of	of	ADP
fbem-13328	62	20	accounting	accounting	NOUN
fbem-13328	62	21	tasks	task	NOUN
fbem-13328	62	22	to	to	ADP
fbem-13328	62	23	the	the	DET
fbem-13328	62	24	accounting	accounting	NOUN
fbem-13328	62	25	industry	industry	NOUN
fbem-13328	62	26	embracing	embrace	VERB
fbem-13328	62	27	artificial	artificial	ADJ
fbem-13328	62	28	intelligence	intelligence	NOUN
fbem-13328	62	29	capabilities	capability	NOUN
fbem-13328	62	30	for	for	ADP
fbem-13328	62	31	its	its	PRON
fbem-13328	62	32	own	own	ADJ
fbem-13328	62	33	benefit	benefit	NOUN
fbem-13328	62	34	,	,	PUNCT
fbem-13328	62	35	and	and	CCONJ
fbem-13328	62	36	accounting	accounting	NOUN
fbem-13328	62	37	is	be	AUX
fbem-13328	62	38	increasingly	increasingly	ADV
fbem-13328	62	39	approaching	approach	VERB
fbem-13328	62	40	the	the	DET
fbem-13328	62	41	management	management	NOUN
fbem-13328	62	42	functions	function	NOUN
fbem-13328	62	43	of	of	ADP
fbem-13328	62	44	companies	company	NOUN
fbem-13328	62	45	.	.	PUNCT
fbem-13328	63	1	the	the	DET
fbem-13328	63	2	transformation	transformation	NOUN
fbem-13328	63	3	of	of	ADP
fbem-13328	63	4	this	this	DET
fbem-13328	63	5	professional	professional	ADJ
fbem-13328	63	6	positioning	positioning	NOUN
fbem-13328	63	7	not	not	PART
fbem-13328	63	8	only	only	ADV
fbem-13328	63	9	changes	change	VERB
fbem-13328	63	10	the	the	DET
fbem-13328	63	11	content	content	NOUN
fbem-13328	63	12	and	and	CCONJ
fbem-13328	63	13	methods	method	NOUN
fbem-13328	63	14	of	of	ADP
fbem-13328	63	15	accounting	accounting	NOUN
fbem-13328	63	16	work	work	NOUN
fbem-13328	63	17	,	,	PUNCT
fbem-13328	63	18	but	but	CCONJ
fbem-13328	63	19	also	also	ADV
fbem-13328	63	20	puts	put	VERB
fbem-13328	63	21	forward	forward	ADV
fbem-13328	63	22	new	new	ADJ
fbem-13328	63	23	requirements	requirement	NOUN
fbem-13328	63	24	for	for	ADP
fbem-13328	63	25	the	the	DET
fbem-13328	63	26	quality	quality	NOUN
fbem-13328	63	27	and	and	CCONJ
fbem-13328	63	28	ability	ability	NOUN
fbem-13328	63	29	of	of	ADP
fbem-13328	63	30	accounting	accounting	NOUN
fbem-13328	63	31	professionals	professional	NOUN
fbem-13328	63	32	.	.	PUNCT
fbem-13328	64	1	the	the	DET
fbem-13328	64	2	general	general	ADJ
fbem-13328	64	3	situation	situation	NOUN
fbem-13328	64	4	in	in	ADP
fbem-13328	64	5	china	china	PROPN
fbem-13328	64	6	's	's	PART
fbem-13328	64	7	accounting	accounting	NOUN
fbem-13328	64	8	industry	industry	NOUN
fbem-13328	64	9	is	be	AUX
fbem-13328	64	10	that	that	SCONJ
fbem-13328	64	11	the	the	DET
fbem-13328	64	12	basic	basic	ADJ
fbem-13328	64	13	accounting	accounting	NOUN
fbem-13328	64	14	personnel	personnel	NOUN
fbem-13328	64	15	have	have	AUX
fbem-13328	64	16	reached	reach	VERB
fbem-13328	64	17	saturation	saturation	NOUN
fbem-13328	64	18	and	and	CCONJ
fbem-13328	64	19	the	the	DET
fbem-13328	64	20	reserve	reserve	NOUN
fbem-13328	64	21	of	of	ADP
fbem-13328	64	22	senior	senior	ADJ
fbem-13328	64	23	talents	talent	NOUN
fbem-13328	64	24	is	be	AUX
fbem-13328	64	25	insufficient	insufficient	ADJ
fbem-13328	64	26	.	.	PUNCT
fbem-13328	65	1	the	the	DET
fbem-13328	65	2	rapid	rapid	ADJ
fbem-13328	65	3	development	development	NOUN
fbem-13328	65	4	of	of	ADP
fbem-13328	65	5	artificial	artificial	ADJ
fbem-13328	65	6	intelligence	intelligence	NOUN
fbem-13328	65	7	technology	technology	NOUN
fbem-13328	65	8	has	have	AUX
fbem-13328	65	9	driven	drive	VERB
fbem-13328	65	10	the	the	DET
fbem-13328	65	11	digital	digital	ADJ
fbem-13328	65	12	transformation	transformation	NOUN
fbem-13328	65	13	of	of	ADP
fbem-13328	65	14	the	the	DET
fbem-13328	65	15	accounting	accounting	NOUN
fbem-13328	65	16	field	field	NOUN
fbem-13328	65	17	,	,	PUNCT
fbem-13328	65	18	promoting	promote	VERB
fbem-13328	65	19	the	the	DET
fbem-13328	65	20	updating	updating	NOUN
fbem-13328	65	21	and	and	CCONJ
fbem-13328	65	22	upgrading	upgrading	NOUN
fbem-13328	65	23	of	of	ADP
fbem-13328	65	24	accounting	accounting	NOUN
fbem-13328	65	25	and	and	CCONJ
fbem-13328	65	26	financial	financial	ADJ
fbem-13328	65	27	information	information	NOUN
fbem-13328	65	28	systems	system	NOUN
fbem-13328	65	29	,	,	PUNCT
fbem-13328	65	30	and	and	CCONJ
fbem-13328	65	31	automating	automate	VERB
fbem-13328	65	32	some	some	DET
fbem-13328	65	33	tedious	tedious	ADJ
fbem-13328	65	34	tasks	task	NOUN
fbem-13328	65	35	in	in	ADP
fbem-13328	65	36	the	the	DET
fbem-13328	65	37	accounting	accounting	NOUN
fbem-13328	65	38	field	field	NOUN
fbem-13328	65	39	such	such	ADJ
fbem-13328	65	40	as	as	ADP
fbem-13328	65	41	voucher	voucher	ADJ
fbem-13328	65	42	review	review	NOUN
fbem-13328	65	43	and	and	CCONJ
fbem-13328	65	44	bill	bill	PROPN
fbem-13328	65	45	classification	classification	NOUN
fbem-13328	65	46	.	.	PUNCT
fbem-13328	66	1	this	this	PRON
fbem-13328	66	2	has	have	AUX
fbem-13328	66	3	enabled	enable	VERB
fbem-13328	66	4	accounting	accounting	NOUN
fbem-13328	66	5	personnel	personnel	NOUN
fbem-13328	66	6	to	to	PART
fbem-13328	66	7	focus	focus	VERB
fbem-13328	66	8	more	more	ADV
fbem-13328	66	9	on	on	ADP
fbem-13328	66	10	high	high	ADJ
fbem-13328	66	11	-	-	PUNCT
fbem-13328	66	12	level	level	NOUN
fbem-13328	66	13	tasks	task	NOUN
fbem-13328	66	14	such	such	ADJ
fbem-13328	66	15	as	as	ADP
fbem-13328	66	16	data	datum	NOUN
fbem-13328	66	17	analysis	analysis	NOUN
fbem-13328	66	18	and	and	CCONJ
fbem-13328	66	19	prediction	prediction	NOUN
fbem-13328	66	20	.	.	PUNCT
fbem-13328	67	1	this	this	PRON
fbem-13328	67	2	will	will	AUX
fbem-13328	67	3	directly	directly	ADV
fbem-13328	67	4	promote	promote	VERB
fbem-13328	67	5	the	the	DET
fbem-13328	67	6	transformation	transformation	NOUN
fbem-13328	67	7	of	of	ADP
fbem-13328	67	8	accounting	accounting	NOUN
fbem-13328	67	9	personnel	personnel	NOUN
fbem-13328	67	10	from	from	ADP
fbem-13328	67	11	basic	basic	ADJ
fbem-13328	67	12	accounting	accounting	NOUN
fbem-13328	67	13	to	to	ADP
fbem-13328	67	14	management	management	NOUN
fbem-13328	67	15	accounting	accounting	NOUN
fbem-13328	67	16	.	.	PUNCT
fbem-13328	68	1	through	through	ADP
fbem-13328	68	2	the	the	DET
fbem-13328	68	3	processing	processing	NOUN
fbem-13328	68	4	or	or	CCONJ
fbem-13328	68	5	generation	generation	NOUN
fbem-13328	68	6	of	of	ADP
fbem-13328	68	7	enterprise	enterprise	NOUN
fbem-13328	68	8	financial	financial	ADJ
fbem-13328	68	9	data	datum	NOUN
fbem-13328	68	10	through	through	ADP
fbem-13328	68	11	artificial	artificial	ADJ
fbem-13328	68	12	intelligence	intelligence	NOUN
fbem-13328	68	13	,	,	PUNCT
fbem-13328	68	14	accounting	accounting	NOUN
fbem-13328	68	15	personnel	personnel	NOUN
fbem-13328	68	16	can	can	AUX
fbem-13328	68	17	evaluate	evaluate	VERB
fbem-13328	68	18	various	various	ADJ
fbem-13328	68	19	economic	economic	ADJ
fbem-13328	68	20	activities	activity	NOUN
fbem-13328	68	21	of	of	ADP
fbem-13328	68	22	the	the	DET
fbem-13328	68	23	enterprise	enterprise	NOUN
fbem-13328	68	24	,	,	PUNCT
fbem-13328	68	25	analyze	analyze	VERB
fbem-13328	68	26	the	the	DET
fbem-13328	68	27	causes	cause	NOUN
fbem-13328	68	28	and	and	CCONJ
fbem-13328	68	29	impacts	impact	NOUN
fbem-13328	68	30	,	,	PUNCT
fbem-13328	68	31	control	control	NOUN
fbem-13328	68	32	costs	cost	NOUN
fbem-13328	68	33	,	,	PUNCT
fbem-13328	68	34	reasonably	reasonably	ADV
fbem-13328	68	35	control	control	NOUN
fbem-13328	68	36	budgets	budget	NOUN
fbem-13328	68	37	,	,	PUNCT
fbem-13328	68	38	propose	propose	VERB
fbem-13328	68	39	future	future	ADJ
fbem-13328	68	40	strategic	strategic	ADJ
fbem-13328	68	41	decisions	decision	NOUN
fbem-13328	68	42	,	,	PUNCT
fbem-13328	68	43	and	and	CCONJ
fbem-13328	68	44	assist	assist	VERB
fbem-13328	68	45	in	in	ADP
fbem-13328	68	46	internal	internal	ADJ
fbem-13328	68	47	governance	governance	NOUN
fbem-13328	68	48	of	of	ADP
fbem-13328	68	49	the	the	DET
fbem-13328	68	50	company(zhang	company(zhang	PROPN
fbem-13328	68	51	zixin	zixin	PROPN
fbem-13328	68	52	,	,	PUNCT
fbem-13328	68	53	2016	2016	NUM
fbem-13328	68	54	)	)	PUNCT
fbem-13328	69	1	[	[	X
fbem-13328	69	2	7	7	NUM
fbem-13328	69	3	]	]	PUNCT
fbem-13328	69	4	.	.	PUNCT
fbem-13328	70	1	the	the	DET
fbem-13328	70	2	completion	completion	NOUN
fbem-13328	70	3	of	of	ADP
fbem-13328	70	4	these	these	DET
fbem-13328	70	5	tasks	task	NOUN
fbem-13328	70	6	inevitably	inevitably	ADV
fbem-13328	70	7	requires	require	VERB
fbem-13328	70	8	accounting	accounting	NOUN
fbem-13328	70	9	personnel	personnel	NOUN
fbem-13328	70	10	to	to	PART
fbem-13328	70	11	be	be	AUX
fbem-13328	70	12	proficient	proficient	ADJ
fbem-13328	70	13	in	in	ADP
fbem-13328	70	14	management	management	NOUN
fbem-13328	70	15	accounting	accounting	NOUN
fbem-13328	70	16	knowledge	knowledge	NOUN
fbem-13328	70	17	,	,	PUNCT
fbem-13328	70	18	possess	possess	VERB
fbem-13328	70	19	the	the	DET
fbem-13328	70	20	vision	vision	NOUN
fbem-13328	70	21	of	of	ADP
fbem-13328	70	22	enterprise	enterprise	NOUN
fbem-13328	70	23	managers	manager	NOUN
fbem-13328	70	24	,	,	PUNCT
fbem-13328	70	25	have	have	VERB
fbem-13328	70	26	excellent	excellent	ADJ
fbem-13328	70	27	data	datum	NOUN
fbem-13328	70	28	analysis	analysis	NOUN
fbem-13328	70	29	skills	skill	NOUN
fbem-13328	70	30	,	,	PUNCT
fbem-13328	70	31	and	and	CCONJ
fbem-13328	70	32	have	have	VERB
fbem-13328	70	33	strong	strong	ADJ
fbem-13328	70	34	communication	communication	NOUN
fbem-13328	70	35	skills	skill	NOUN
fbem-13328	70	36	.	.	PUNCT
fbem-13328	71	1	3.2	3.2	NUM
fbem-13328	71	2	.	.	PUNCT
fbem-13328	72	1	the	the	DET
fbem-13328	72	2	impact	impact	NOUN
fbem-13328	72	3	of	of	ADP
fbem-13328	72	4	artificial	artificial	ADJ
fbem-13328	72	5	intelligence	intelligence	NOUN
fbem-13328	72	6	technology	technology	NOUN
fbem-13328	72	7	on	on	ADP
fbem-13328	72	8	accounting	accounting	NOUN
fbem-13328	72	9	education	education	NOUN
fbem-13328	72	10	the	the	DET
fbem-13328	72	11	rapid	rapid	ADJ
fbem-13328	72	12	development	development	NOUN
fbem-13328	72	13	and	and	CCONJ
fbem-13328	72	14	application	application	NOUN
fbem-13328	72	15	of	of	ADP
fbem-13328	72	16	artificial	artificial	ADJ
fbem-13328	72	17	intelligence	intelligence	NOUN
fbem-13328	72	18	technology	technology	NOUN
fbem-13328	72	19	have	have	AUX
fbem-13328	72	20	put	put	VERB
fbem-13328	72	21	forward	forward	ADV
fbem-13328	72	22	new	new	ADJ
fbem-13328	72	23	requirements	requirement	NOUN
fbem-13328	72	24	and	and	CCONJ
fbem-13328	72	25	challenges	challenge	NOUN
fbem-13328	72	26	for	for	ADP
fbem-13328	72	27	accounting	accounting	NOUN
fbem-13328	72	28	education	education	NOUN
fbem-13328	72	29	.	.	PUNCT
fbem-13328	73	1	scholars	scholar	NOUN
fbem-13328	73	2	have	have	AUX
fbem-13328	73	3	also	also	ADV
fbem-13328	73	4	conducted	conduct	VERB
fbem-13328	73	5	extensive	extensive	ADJ
fbem-13328	73	6	research	research	NOUN
fbem-13328	73	7	on	on	ADP
fbem-13328	73	8	the	the	DET
fbem-13328	73	9	impact	impact	NOUN
fbem-13328	73	10	of	of	ADP
fbem-13328	73	11	artificial	artificial	ADJ
fbem-13328	73	12	264	264	NUM
fbem-13328	73	13	intelligence	intelligence	NOUN
fbem-13328	73	14	technology	technology	NOUN
fbem-13328	73	15	on	on	ADP
fbem-13328	73	16	accounting	accounting	NOUN
fbem-13328	73	17	education	education	NOUN
fbem-13328	73	18	.	.	PUNCT
fbem-13328	74	1	for	for	ADP
fbem-13328	74	2	example	example	NOUN
fbem-13328	74	3	,	,	PUNCT
fbem-13328	74	4	shaffer	shaffer	NOUN
fbem-13328	74	5	et	et	PROPN
fbem-13328	74	6	al	al	PROPN
fbem-13328	74	7	.	.	PUNCT
fbem-13328	75	1	(	(	PUNCT
fbem-13328	75	2	2020)[8	2020)[8	ADV
fbem-13328	75	3	]	]	PUNCT
fbem-13328	75	4	believe	believe	VERB
fbem-13328	75	5	that	that	SCONJ
fbem-13328	75	6	accountants	accountant	NOUN
fbem-13328	75	7	who	who	PRON
fbem-13328	75	8	accept	accept	VERB
fbem-13328	75	9	new	new	ADJ
fbem-13328	75	10	technologies	technology	NOUN
fbem-13328	75	11	such	such	ADJ
fbem-13328	75	12	as	as	ADP
fbem-13328	75	13	artificial	artificial	ADJ
fbem-13328	75	14	intelligence	intelligence	NOUN
fbem-13328	75	15	will	will	AUX
fbem-13328	75	16	be	be	AUX
fbem-13328	75	17	able	able	ADJ
fbem-13328	75	18	to	to	PART
fbem-13328	75	19	use	use	VERB
fbem-13328	75	20	such	such	ADJ
fbem-13328	75	21	technologies	technology	NOUN
fbem-13328	75	22	to	to	PART
fbem-13328	75	23	provide	provide	VERB
fbem-13328	75	24	more	more	ADJ
fbem-13328	75	25	professional	professional	ADJ
fbem-13328	75	26	consulting	consulting	NOUN
fbem-13328	75	27	and	and	CCONJ
fbem-13328	75	28	services	service	NOUN
fbem-13328	75	29	to	to	ADP
fbem-13328	75	30	clients	client	NOUN
fbem-13328	75	31	.	.	PUNCT
fbem-13328	76	1	holmes	holmes	PROPN
fbem-13328	76	2	and	and	CCONJ
fbem-13328	76	3	douglas	douglas	PROPN
fbem-13328	76	4	(	(	PUNCT
fbem-13328	76	5	2022)[9	2022)[9	PROPN
fbem-13328	76	6	]	]	PUNCT
fbem-13328	76	7	pointed	point	VERB
fbem-13328	76	8	out	out	ADP
fbem-13328	76	9	that	that	SCONJ
fbem-13328	76	10	the	the	DET
fbem-13328	76	11	development	development	NOUN
fbem-13328	76	12	of	of	ADP
fbem-13328	76	13	artificial	artificial	ADJ
fbem-13328	76	14	intelligence	intelligence	NOUN
fbem-13328	76	15	technology	technology	NOUN
fbem-13328	76	16	will	will	AUX
fbem-13328	76	17	change	change	VERB
fbem-13328	76	18	the	the	DET
fbem-13328	76	19	focus	focus	NOUN
fbem-13328	76	20	of	of	ADP
fbem-13328	76	21	accounting	accounting	NOUN
fbem-13328	76	22	courses	course	NOUN
fbem-13328	76	23	to	to	PART
fbem-13328	76	24	include	include	VERB
fbem-13328	76	25	specialized	specialized	ADJ
fbem-13328	76	26	computer	computer	NOUN
fbem-13328	76	27	skills	skill	NOUN
fbem-13328	76	28	.	.	PUNCT
fbem-13328	77	1	these	these	DET
fbem-13328	77	2	studies	study	NOUN
fbem-13328	77	3	provide	provide	VERB
fbem-13328	77	4	important	important	ADJ
fbem-13328	77	5	references	reference	NOUN
fbem-13328	77	6	for	for	ADP
fbem-13328	77	7	the	the	DET
fbem-13328	77	8	reform	reform	NOUN
fbem-13328	77	9	of	of	ADP
fbem-13328	77	10	accounting	accounting	NOUN
fbem-13328	77	11	education	education	NOUN
fbem-13328	77	12	.	.	PUNCT
fbem-13328	78	1	traditional	traditional	ADJ
fbem-13328	78	2	accounting	accounting	NOUN
fbem-13328	78	3	courses	course	NOUN
fbem-13328	78	4	can	can	AUX
fbem-13328	78	5	no	no	ADV
fbem-13328	78	6	longer	long	ADV
fbem-13328	78	7	meet	meet	VERB
fbem-13328	78	8	the	the	DET
fbem-13328	78	9	needs	need	NOUN
fbem-13328	78	10	of	of	ADP
fbem-13328	78	11	the	the	DET
fbem-13328	78	12	artificial	artificial	ADJ
fbem-13328	78	13	intelligence	intelligence	NOUN
fbem-13328	78	14	era	era	NOUN
fbem-13328	78	15	.	.	PUNCT
fbem-13328	79	1	students	student	NOUN
fbem-13328	79	2	need	need	VERB
fbem-13328	79	3	to	to	PART
fbem-13328	79	4	understand	understand	VERB
fbem-13328	79	5	the	the	DET
fbem-13328	79	6	basic	basic	ADJ
fbem-13328	79	7	knowledge	knowledge	NOUN
fbem-13328	79	8	and	and	CCONJ
fbem-13328	79	9	application	application	NOUN
fbem-13328	79	10	of	of	ADP
fbem-13328	79	11	artificial	artificial	ADJ
fbem-13328	79	12	intelligence	intelligence	NOUN
fbem-13328	79	13	technology	technology	NOUN
fbem-13328	79	14	,	,	PUNCT
fbem-13328	79	15	as	as	ADV
fbem-13328	79	16	well	well	ADV
fbem-13328	79	17	as	as	ADP
fbem-13328	79	18	its	its	PRON
fbem-13328	79	19	impact	impact	NOUN
fbem-13328	79	20	on	on	ADP
fbem-13328	79	21	the	the	DET
fbem-13328	79	22	fields	field	NOUN
fbem-13328	79	23	of	of	ADP
fbem-13328	79	24	finance	finance	NOUN
fbem-13328	79	25	and	and	CCONJ
fbem-13328	79	26	accounting	accounting	NOUN
fbem-13328	79	27	.	.	PUNCT
fbem-13328	80	1	the	the	DET
fbem-13328	80	2	widespread	widespread	ADJ
fbem-13328	80	3	application	application	NOUN
fbem-13328	80	4	of	of	ADP
fbem-13328	80	5	artificial	artificial	ADJ
fbem-13328	80	6	intelligence	intelligence	NOUN
fbem-13328	80	7	technology	technology	NOUN
fbem-13328	80	8	has	have	AUX
fbem-13328	80	9	automated	automate	VERB
fbem-13328	80	10	a	a	DET
fbem-13328	80	11	large	large	ADJ
fbem-13328	80	12	amount	amount	NOUN
fbem-13328	80	13	of	of	ADP
fbem-13328	80	14	financial	financial	ADJ
fbem-13328	80	15	and	and	CCONJ
fbem-13328	80	16	accounting	accounting	NOUN
fbem-13328	80	17	work	work	NOUN
fbem-13328	80	18	,	,	PUNCT
fbem-13328	80	19	which	which	PRON
fbem-13328	80	20	means	mean	VERB
fbem-13328	80	21	that	that	SCONJ
fbem-13328	80	22	artificial	artificial	ADJ
fbem-13328	80	23	intelligence	intelligence	NOUN
fbem-13328	80	24	technology	technology	NOUN
fbem-13328	80	25	has	have	AUX
fbem-13328	80	26	begun	begin	VERB
fbem-13328	80	27	to	to	PART
fbem-13328	80	28	replace	replace	VERB
fbem-13328	80	29	traditional	traditional	ADJ
fbem-13328	80	30	financial	financial	ADJ
fbem-13328	80	31	and	and	CCONJ
fbem-13328	80	32	accounting	accounting	NOUN
fbem-13328	80	33	work	work	NOUN
fbem-13328	80	34	.	.	PUNCT
fbem-13328	81	1	therefore	therefore	ADV
fbem-13328	81	2	,	,	PUNCT
fbem-13328	81	3	accounting	accounting	NOUN
fbem-13328	81	4	education	education	NOUN
fbem-13328	81	5	needs	need	VERB
fbem-13328	81	6	to	to	PART
fbem-13328	81	7	focus	focus	VERB
fbem-13328	81	8	on	on	ADP
fbem-13328	81	9	cultivating	cultivate	VERB
fbem-13328	81	10	students	student	NOUN
fbem-13328	81	11	'	'	PART
fbem-13328	81	12	computer	computer	NOUN
fbem-13328	81	13	programming	programming	NOUN
fbem-13328	81	14	and	and	CCONJ
fbem-13328	81	15	data	datum	NOUN
fbem-13328	81	16	analysis	analysis	NOUN
fbem-13328	81	17	skills	skill	NOUN
fbem-13328	81	18	to	to	PART
fbem-13328	81	19	adapt	adapt	VERB
fbem-13328	81	20	to	to	ADP
fbem-13328	81	21	this	this	DET
fbem-13328	81	22	new	new	ADJ
fbem-13328	81	23	work	work	NOUN
fbem-13328	81	24	environment	environment	NOUN
fbem-13328	81	25	.	.	PUNCT
fbem-13328	82	1	at	at	ADP
fbem-13328	82	2	the	the	DET
fbem-13328	82	3	same	same	ADJ
fbem-13328	82	4	time	time	NOUN
fbem-13328	82	5	,	,	PUNCT
fbem-13328	82	6	the	the	DET
fbem-13328	82	7	application	application	NOUN
fbem-13328	82	8	of	of	ADP
fbem-13328	82	9	artificial	artificial	ADJ
fbem-13328	82	10	intelligence	intelligence	NOUN
fbem-13328	82	11	technology	technology	NOUN
fbem-13328	82	12	has	have	AUX
fbem-13328	82	13	also	also	ADV
fbem-13328	82	14	made	make	VERB
fbem-13328	82	15	accounting	accounting	NOUN
fbem-13328	82	16	education	education	NOUN
fbem-13328	82	17	more	more	ADV
fbem-13328	82	18	interdisciplinary	interdisciplinary	ADJ
fbem-13328	82	19	and	and	CCONJ
fbem-13328	82	20	comprehensive	comprehensive	ADJ
fbem-13328	82	21	.	.	PUNCT
fbem-13328	83	1	for	for	ADP
fbem-13328	83	2	example	example	NOUN
fbem-13328	83	3	,	,	PUNCT
fbem-13328	83	4	artificial	artificial	ADJ
fbem-13328	83	5	intelligence	intelligence	NOUN
fbem-13328	83	6	technology	technology	NOUN
fbem-13328	83	7	requires	require	VERB
fbem-13328	83	8	a	a	DET
fbem-13328	83	9	deep	deep	ADJ
fbem-13328	83	10	understanding	understanding	NOUN
fbem-13328	83	11	of	of	ADP
fbem-13328	83	12	data	datum	NOUN
fbem-13328	83	13	science	science	NOUN
fbem-13328	83	14	,	,	PUNCT
fbem-13328	83	15	artificial	artificial	ADJ
fbem-13328	83	16	intelligence	intelligence	NOUN
fbem-13328	83	17	ethics	ethic	NOUN
fbem-13328	83	18	,	,	PUNCT
fbem-13328	83	19	and	and	CCONJ
fbem-13328	83	20	other	other	ADJ
fbem-13328	83	21	aspects	aspect	NOUN
fbem-13328	83	22	.	.	PUNCT
fbem-13328	84	1	accounting	accounting	NOUN
fbem-13328	84	2	education	education	NOUN
fbem-13328	84	3	also	also	ADV
fbem-13328	84	4	needs	need	VERB
fbem-13328	84	5	to	to	PART
fbem-13328	84	6	pay	pay	VERB
fbem-13328	84	7	attention	attention	NOUN
fbem-13328	84	8	to	to	ADP
fbem-13328	84	9	the	the	DET
fbem-13328	84	10	safety	safety	NOUN
fbem-13328	84	11	and	and	CCONJ
fbem-13328	84	12	reliability	reliability	NOUN
fbem-13328	84	13	of	of	ADP
fbem-13328	84	14	artificial	artificial	ADJ
fbem-13328	84	15	intelligence	intelligence	NOUN
fbem-13328	84	16	technology	technology	NOUN
fbem-13328	84	17	,	,	PUNCT
fbem-13328	84	18	as	as	SCONJ
fbem-13328	84	19	the	the	DET
fbem-13328	84	20	accuracy	accuracy	NOUN
fbem-13328	84	21	and	and	CCONJ
fbem-13328	84	22	confidentiality	confidentiality	NOUN
fbem-13328	84	23	of	of	ADP
fbem-13328	84	24	financial	financial	ADJ
fbem-13328	84	25	and	and	CCONJ
fbem-13328	84	26	accounting	accounting	NOUN
fbem-13328	84	27	data	datum	NOUN
fbem-13328	84	28	are	be	AUX
fbem-13328	84	29	crucial	crucial	ADJ
fbem-13328	84	30	.	.	PUNCT
fbem-13328	85	1	students	student	NOUN
fbem-13328	85	2	need	need	VERB
fbem-13328	85	3	to	to	PART
fbem-13328	85	4	understand	understand	VERB
fbem-13328	85	5	the	the	DET
fbem-13328	85	6	security	security	NOUN
fbem-13328	85	7	risks	risk	NOUN
fbem-13328	85	8	of	of	ADP
fbem-13328	85	9	artificial	artificial	ADJ
fbem-13328	85	10	intelligence	intelligence	NOUN
fbem-13328	85	11	technology	technology	NOUN
fbem-13328	85	12	and	and	CCONJ
fbem-13328	85	13	how	how	SCONJ
fbem-13328	85	14	to	to	PART
fbem-13328	85	15	address	address	VERB
fbem-13328	85	16	them	they	PRON
fbem-13328	85	17	.	.	PUNCT
fbem-13328	86	1	4	4	X
fbem-13328	86	2	.	.	X
fbem-13328	86	3	the	the	DET
fbem-13328	86	4	application	application	NOUN
fbem-13328	86	5	challenge	challenge	NOUN
fbem-13328	86	6	of	of	ADP
fbem-13328	86	7	artificial	artificial	ADJ
fbem-13328	86	8	intelligence	intelligence	NOUN
fbem-13328	86	9	technology	technology	NOUN
fbem-13328	86	10	in	in	ADP
fbem-13328	86	11	the	the	DET
fbem-13328	86	12	accounting	accounting	NOUN
fbem-13328	86	13	field	field	NOUN
fbem-13328	86	14	4.1	4.1	NUM
fbem-13328	86	15	.	.	PUNCT
fbem-13328	87	1	data	datum	NOUN
fbem-13328	87	2	security	security	NOUN
fbem-13328	87	3	and	and	CCONJ
fbem-13328	87	4	privacy	privacy	NOUN
fbem-13328	87	5	issues	issue	NOUN
fbem-13328	87	6	data	data	VERB
fbem-13328	87	7	security	security	NOUN
fbem-13328	87	8	and	and	CCONJ
fbem-13328	87	9	privacy	privacy	NOUN
fbem-13328	87	10	issues	issue	NOUN
fbem-13328	87	11	are	be	AUX
fbem-13328	87	12	one	one	NUM
fbem-13328	87	13	of	of	ADP
fbem-13328	87	14	the	the	DET
fbem-13328	87	15	important	important	ADJ
fbem-13328	87	16	challenges	challenge	NOUN
fbem-13328	87	17	faced	face	VERB
fbem-13328	87	18	by	by	ADP
fbem-13328	87	19	the	the	DET
fbem-13328	87	20	application	application	NOUN
fbem-13328	87	21	of	of	ADP
fbem-13328	87	22	artificial	artificial	ADJ
fbem-13328	87	23	intelligence	intelligence	NOUN
fbem-13328	87	24	in	in	ADP
fbem-13328	87	25	the	the	DET
fbem-13328	87	26	accounting	accounting	NOUN
fbem-13328	87	27	field	field	NOUN
fbem-13328	87	28	.	.	PUNCT
fbem-13328	88	1	with	with	ADP
fbem-13328	88	2	the	the	DET
fbem-13328	88	3	rapid	rapid	ADJ
fbem-13328	88	4	development	development	NOUN
fbem-13328	88	5	of	of	ADP
fbem-13328	88	6	big	big	ADJ
fbem-13328	88	7	data	datum	NOUN
fbem-13328	88	8	technology	technology	NOUN
fbem-13328	88	9	,	,	PUNCT
fbem-13328	88	10	enterprises	enterprise	NOUN
fbem-13328	88	11	are	be	AUX
fbem-13328	88	12	facing	face	VERB
fbem-13328	88	13	increasingly	increasingly	ADV
fbem-13328	88	14	complex	complex	ADJ
fbem-13328	88	15	data	datum	NOUN
fbem-13328	88	16	security	security	NOUN
fbem-13328	88	17	and	and	CCONJ
fbem-13328	88	18	privacy	privacy	NOUN
fbem-13328	88	19	issues	issue	NOUN
fbem-13328	88	20	.	.	PUNCT
fbem-13328	89	1	when	when	SCONJ
fbem-13328	89	2	artificial	artificial	ADJ
fbem-13328	89	3	intelligence	intelligence	NOUN
fbem-13328	89	4	technology	technology	NOUN
fbem-13328	89	5	is	be	AUX
fbem-13328	89	6	applied	apply	VERB
fbem-13328	89	7	to	to	ADP
fbem-13328	89	8	the	the	DET
fbem-13328	89	9	accounting	accounting	NOUN
fbem-13328	89	10	field	field	NOUN
fbem-13328	89	11	,	,	PUNCT
fbem-13328	89	12	data	datum	NOUN
fbem-13328	89	13	protection	protection	NOUN
fbem-13328	89	14	has	have	AUX
fbem-13328	89	15	become	become	VERB
fbem-13328	89	16	a	a	DET
fbem-13328	89	17	crucial	crucial	ADJ
fbem-13328	89	18	issue	issue	NOUN
fbem-13328	89	19	.	.	PUNCT
fbem-13328	90	1	firstly	firstly	ADV
fbem-13328	90	2	,	,	PUNCT
fbem-13328	90	3	data	datum	NOUN
fbem-13328	90	4	leakage	leakage	NOUN
fbem-13328	90	5	and	and	CCONJ
fbem-13328	90	6	data	datum	NOUN
fbem-13328	90	7	destruction	destruction	NOUN
fbem-13328	90	8	are	be	AUX
fbem-13328	90	9	the	the	DET
fbem-13328	90	10	main	main	ADJ
fbem-13328	90	11	risks	risk	NOUN
fbem-13328	90	12	in	in	ADP
fbem-13328	90	13	the	the	DET
fbem-13328	90	14	application	application	NOUN
fbem-13328	90	15	of	of	ADP
fbem-13328	90	16	artificial	artificial	ADJ
fbem-13328	90	17	intelligence	intelligence	NOUN
fbem-13328	90	18	technology	technology	NOUN
fbem-13328	90	19	in	in	ADP
fbem-13328	90	20	the	the	DET
fbem-13328	90	21	accounting	accounting	NOUN
fbem-13328	90	22	field	field	NOUN
fbem-13328	90	23	.	.	PUNCT
fbem-13328	91	1	to	to	PART
fbem-13328	91	2	address	address	VERB
fbem-13328	91	3	these	these	DET
fbem-13328	91	4	issues	issue	NOUN
fbem-13328	91	5	,	,	PUNCT
fbem-13328	91	6	it	it	PRON
fbem-13328	91	7	is	be	AUX
fbem-13328	91	8	necessary	necessary	ADJ
fbem-13328	91	9	to	to	PART
fbem-13328	91	10	establish	establish	VERB
fbem-13328	91	11	a	a	DET
fbem-13328	91	12	secure	secure	ADJ
fbem-13328	91	13	data	data	NOUN
fbem-13328	91	14	storage	storage	NOUN
fbem-13328	91	15	and	and	CCONJ
fbem-13328	91	16	transmission	transmission	NOUN
fbem-13328	91	17	system	system	NOUN
fbem-13328	91	18	to	to	PART
fbem-13328	91	19	ensure	ensure	VERB
fbem-13328	91	20	that	that	SCONJ
fbem-13328	91	21	sensitive	sensitive	ADJ
fbem-13328	91	22	data	datum	NOUN
fbem-13328	91	23	is	be	AUX
fbem-13328	91	24	not	not	PART
fbem-13328	91	25	leaked	leak	VERB
fbem-13328	91	26	or	or	CCONJ
fbem-13328	91	27	attacked	attack	VERB
fbem-13328	91	28	.	.	PUNCT
fbem-13328	92	1	in	in	ADP
fbem-13328	92	2	addition	addition	NOUN
fbem-13328	92	3	,	,	PUNCT
fbem-13328	92	4	it	it	PRON
fbem-13328	92	5	is	be	AUX
fbem-13328	92	6	necessary	necessary	ADJ
fbem-13328	92	7	to	to	PART
fbem-13328	92	8	establish	establish	VERB
fbem-13328	92	9	a	a	DET
fbem-13328	92	10	comprehensive	comprehensive	ADJ
fbem-13328	92	11	data	datum	NOUN
fbem-13328	92	12	backup	backup	NOUN
fbem-13328	92	13	and	and	CCONJ
fbem-13328	92	14	recovery	recovery	NOUN
fbem-13328	92	15	mechanism	mechanism	NOUN
fbem-13328	92	16	to	to	PART
fbem-13328	92	17	respond	respond	VERB
fbem-13328	92	18	to	to	ADP
fbem-13328	92	19	emergencies	emergency	NOUN
fbem-13328	92	20	.	.	PUNCT
fbem-13328	93	1	secondly	secondly	ADV
fbem-13328	93	2	,	,	PUNCT
fbem-13328	93	3	data	datum	NOUN
fbem-13328	93	4	privacy	privacy	NOUN
fbem-13328	93	5	is	be	AUX
fbem-13328	93	6	also	also	ADV
fbem-13328	93	7	an	an	DET
fbem-13328	93	8	indispensable	indispensable	ADJ
fbem-13328	93	9	aspect	aspect	NOUN
fbem-13328	93	10	of	of	ADP
fbem-13328	93	11	the	the	DET
fbem-13328	93	12	application	application	NOUN
fbem-13328	93	13	of	of	ADP
fbem-13328	93	14	artificial	artificial	ADJ
fbem-13328	93	15	intelligence	intelligence	NOUN
fbem-13328	93	16	technology	technology	NOUN
fbem-13328	93	17	in	in	ADP
fbem-13328	93	18	the	the	DET
fbem-13328	93	19	accounting	accounting	NOUN
fbem-13328	93	20	field	field	NOUN
fbem-13328	93	21	.	.	PUNCT
fbem-13328	94	1	when	when	SCONJ
fbem-13328	94	2	using	use	VERB
fbem-13328	94	3	artificial	artificial	ADJ
fbem-13328	94	4	intelligence	intelligence	NOUN
fbem-13328	94	5	technology	technology	NOUN
fbem-13328	94	6	for	for	ADP
fbem-13328	94	7	data	datum	NOUN
fbem-13328	94	8	analysis	analysis	NOUN
fbem-13328	94	9	and	and	CCONJ
fbem-13328	94	10	prediction	prediction	NOUN
fbem-13328	94	11	,	,	PUNCT
fbem-13328	94	12	the	the	DET
fbem-13328	94	13	risk	risk	NOUN
fbem-13328	94	14	of	of	ADP
fbem-13328	94	15	personal	personal	ADJ
fbem-13328	94	16	privacy	privacy	NOUN
fbem-13328	94	17	and	and	CCONJ
fbem-13328	94	18	trade	trade	NOUN
fbem-13328	94	19	secrets	secret	NOUN
fbem-13328	94	20	leakage	leakage	NOUN
fbem-13328	94	21	becomes	become	VERB
fbem-13328	94	22	higher	high	ADJ
fbem-13328	94	23	.	.	PUNCT
fbem-13328	95	1	in	in	ADP
fbem-13328	95	2	order	order	NOUN
fbem-13328	95	3	to	to	PART
fbem-13328	95	4	protect	protect	VERB
fbem-13328	95	5	personal	personal	ADJ
fbem-13328	95	6	privacy	privacy	NOUN
fbem-13328	95	7	and	and	CCONJ
fbem-13328	95	8	trade	trade	NOUN
fbem-13328	95	9	secrets	secret	NOUN
fbem-13328	95	10	,	,	PUNCT
fbem-13328	95	11	a	a	DET
fbem-13328	95	12	series	series	NOUN
fbem-13328	95	13	of	of	ADP
fbem-13328	95	14	measures	measure	NOUN
fbem-13328	95	15	must	must	AUX
fbem-13328	95	16	be	be	AUX
fbem-13328	95	17	taken	take	VERB
fbem-13328	95	18	to	to	PART
fbem-13328	95	19	ensure	ensure	VERB
fbem-13328	95	20	the	the	DET
fbem-13328	95	21	security	security	NOUN
fbem-13328	95	22	of	of	ADP
fbem-13328	95	23	data	datum	NOUN
fbem-13328	95	24	.	.	PUNCT
fbem-13328	96	1	some	some	DET
fbem-13328	96	2	scholars	scholar	NOUN
fbem-13328	96	3	have	have	AUX
fbem-13328	96	4	proposed	propose	VERB
fbem-13328	96	5	other	other	ADJ
fbem-13328	96	6	solutions	solution	NOUN
fbem-13328	96	7	,	,	PUNCT
fbem-13328	96	8	such	such	ADJ
fbem-13328	96	9	as	as	ADP
fbem-13328	96	10	a	a	DET
fbem-13328	96	11	data	data	NOUN
fbem-13328	96	12	security	security	NOUN
fbem-13328	96	13	guarantee	guarantee	NOUN
fbem-13328	96	14	mechanism	mechanism	NOUN
fbem-13328	96	15	based	base	VERB
fbem-13328	96	16	on	on	ADP
fbem-13328	96	17	blockchain	blockchain	PROPN
fbem-13328	96	18	technology	technology	PROPN
fbem-13328	96	19	.	.	PUNCT
fbem-13328	97	1	shrier	shri	ADJ
fbem-13328	97	2	et	et	PROPN
fbem-13328	97	3	al	al	PROPN
fbem-13328	97	4	.	.	PUNCT
fbem-13328	98	1	(	(	PUNCT
fbem-13328	98	2	2016)[10	2016)[10	NOUN
fbem-13328	98	3	]	]	PUNCT
fbem-13328	98	4	pointed	point	VERB
fbem-13328	98	5	out	out	ADP
fbem-13328	98	6	that	that	SCONJ
fbem-13328	98	7	blockchain	blockchain	PROPN
fbem-13328	98	8	technology	technology	PROPN
fbem-13328	98	9	has	have	VERB
fbem-13328	98	10	the	the	DET
fbem-13328	98	11	characteristic	characteristic	NOUN
fbem-13328	98	12	of	of	ADP
fbem-13328	98	13	decentralization	decentralization	NOUN
fbem-13328	98	14	,	,	PUNCT
fbem-13328	98	15	which	which	PRON
fbem-13328	98	16	can	can	AUX
fbem-13328	98	17	ensure	ensure	VERB
fbem-13328	98	18	that	that	SCONJ
fbem-13328	98	19	data	datum	NOUN
fbem-13328	98	20	is	be	AUX
fbem-13328	98	21	not	not	PART
fbem-13328	98	22	tampered	tamper	VERB
fbem-13328	98	23	with	with	ADP
fbem-13328	98	24	,	,	PUNCT
fbem-13328	98	25	making	make	VERB
fbem-13328	98	26	it	it	PRON
fbem-13328	98	27	more	more	ADV
fbem-13328	98	28	secure	secure	ADJ
fbem-13328	98	29	and	and	CCONJ
fbem-13328	98	30	reliable	reliable	ADJ
fbem-13328	98	31	.	.	PUNCT
fbem-13328	99	1	in	in	ADP
fbem-13328	99	2	addition	addition	NOUN
fbem-13328	99	3	,	,	PUNCT
fbem-13328	99	4	blockchain	blockchain	PROPN
fbem-13328	99	5	technology	technology	PROPN
fbem-13328	99	6	can	can	AUX
fbem-13328	99	7	also	also	ADV
fbem-13328	99	8	grant	grant	VERB
fbem-13328	99	9	access	access	NOUN
fbem-13328	99	10	to	to	ADP
fbem-13328	99	11	data	datum	NOUN
fbem-13328	99	12	to	to	ADP
fbem-13328	99	13	specific	specific	ADJ
fbem-13328	99	14	individuals	individual	NOUN
fbem-13328	99	15	to	to	PART
fbem-13328	99	16	protect	protect	VERB
fbem-13328	99	17	the	the	DET
fbem-13328	99	18	privacy	privacy	NOUN
fbem-13328	99	19	of	of	ADP
fbem-13328	99	20	the	the	DET
fbem-13328	99	21	data	datum	NOUN
fbem-13328	99	22	.	.	PUNCT
fbem-13328	100	1	however	however	ADV
fbem-13328	100	2	,	,	PUNCT
fbem-13328	100	3	blockchain	blockchain	PROPN
fbem-13328	100	4	technology	technology	PROPN
fbem-13328	100	5	also	also	ADV
fbem-13328	100	6	faces	face	VERB
fbem-13328	100	7	some	some	DET
fbem-13328	100	8	challenges	challenge	NOUN
fbem-13328	100	9	,	,	PUNCT
fbem-13328	100	10	such	such	ADJ
fbem-13328	100	11	as	as	ADP
fbem-13328	100	12	high	high	ADJ
fbem-13328	100	13	costs	cost	NOUN
fbem-13328	100	14	and	and	CCONJ
fbem-13328	100	15	slow	slow	ADJ
fbem-13328	100	16	speed	speed	NOUN
fbem-13328	100	17	(	(	PUNCT
fbem-13328	100	18	lu	lu	PROPN
fbem-13328	100	19	,	,	PUNCT
fbem-13328	100	20	2018	2018	NUM
fbem-13328	100	21	)	)	PUNCT
fbem-13328	101	1	[	[	X
fbem-13328	101	2	11	11	NUM
fbem-13328	101	3	]	]	PUNCT
fbem-13328	101	4	.	.	PUNCT
fbem-13328	102	1	however	however	ADV
fbem-13328	102	2	,	,	PUNCT
fbem-13328	102	3	compared	compare	VERB
fbem-13328	102	4	to	to	ADP
fbem-13328	102	5	traditional	traditional	ADJ
fbem-13328	102	6	security	security	NOUN
fbem-13328	102	7	mechanisms	mechanism	NOUN
fbem-13328	102	8	,	,	PUNCT
fbem-13328	102	9	blockchain	blockchain	PROPN
fbem-13328	102	10	technology	technology	PROPN
fbem-13328	102	11	still	still	ADV
fbem-13328	102	12	has	have	VERB
fbem-13328	102	13	some	some	DET
fbem-13328	102	14	issues	issue	NOUN
fbem-13328	102	15	in	in	ADP
fbem-13328	102	16	scalability	scalability	NOUN
fbem-13328	102	17	,	,	PUNCT
fbem-13328	102	18	privacy	privacy	NOUN
fbem-13328	102	19	,	,	PUNCT
fbem-13328	102	20	and	and	CCONJ
fbem-13328	102	21	security	security	NOUN
fbem-13328	102	22	,	,	PUNCT
fbem-13328	102	23	which	which	PRON
fbem-13328	102	24	require	require	VERB
fbem-13328	102	25	further	further	ADJ
fbem-13328	102	26	research	research	NOUN
fbem-13328	102	27	and	and	CCONJ
fbem-13328	102	28	improvement	improvement	NOUN
fbem-13328	102	29	.	.	PUNCT
fbem-13328	103	1	4.2	4.2	NUM
fbem-13328	103	2	.	.	PUNCT
fbem-13328	103	3	model	model	NOUN
fbem-13328	103	4	interpretability	interpretability	NOUN
fbem-13328	103	5	and	and	CCONJ
fbem-13328	103	6	audit	audit	NOUN
fbem-13328	103	7	issues	issue	NOUN
fbem-13328	103	8	another	another	DET
fbem-13328	103	9	challenge	challenge	NOUN
fbem-13328	103	10	for	for	ADP
fbem-13328	103	11	the	the	DET
fbem-13328	103	12	application	application	NOUN
fbem-13328	103	13	of	of	ADP
fbem-13328	103	14	artificial	artificial	ADJ
fbem-13328	103	15	intelligence	intelligence	NOUN
fbem-13328	103	16	technology	technology	NOUN
fbem-13328	103	17	in	in	ADP
fbem-13328	103	18	the	the	DET
fbem-13328	103	19	accounting	accounting	NOUN
fbem-13328	103	20	field	field	NOUN
fbem-13328	103	21	is	be	AUX
fbem-13328	103	22	model	model	NOUN
fbem-13328	103	23	interpretability	interpretability	NOUN
fbem-13328	103	24	and	and	CCONJ
fbem-13328	103	25	audit	audit	NOUN
fbem-13328	103	26	issues	issue	NOUN
fbem-13328	103	27	.	.	PUNCT
fbem-13328	104	1	model	model	NOUN
fbem-13328	104	2	interpretability	interpretability	NOUN
fbem-13328	104	3	refers	refer	VERB
fbem-13328	104	4	to	to	ADP
fbem-13328	104	5	people	people	NOUN
fbem-13328	104	6	's	's	PART
fbem-13328	104	7	ability	ability	NOUN
fbem-13328	104	8	to	to	PART
fbem-13328	104	9	understand	understand	VERB
fbem-13328	104	10	how	how	SCONJ
fbem-13328	104	11	a	a	DET
fbem-13328	104	12	model	model	NOUN
fbem-13328	104	13	makes	make	VERB
fbem-13328	104	14	decisions	decision	NOUN
fbem-13328	104	15	and	and	CCONJ
fbem-13328	104	16	predictions	prediction	NOUN
fbem-13328	104	17	.	.	PUNCT
fbem-13328	105	1	in	in	ADP
fbem-13328	105	2	many	many	ADJ
fbem-13328	105	3	application	application	NOUN
fbem-13328	105	4	fields	field	NOUN
fbem-13328	105	5	,	,	PUNCT
fbem-13328	105	6	such	such	ADJ
fbem-13328	105	7	as	as	ADP
fbem-13328	105	8	healthcare	healthcare	NOUN
fbem-13328	105	9	and	and	CCONJ
fbem-13328	105	10	finance	finance	NOUN
fbem-13328	105	11	,	,	PUNCT
fbem-13328	105	12	the	the	DET
fbem-13328	105	13	interpretability	interpretability	NOUN
fbem-13328	105	14	of	of	ADP
fbem-13328	105	15	models	model	NOUN
fbem-13328	105	16	is	be	AUX
fbem-13328	105	17	particularly	particularly	ADV
fbem-13328	105	18	important	important	ADJ
fbem-13328	105	19	,	,	PUNCT
fbem-13328	105	20	as	as	SCONJ
fbem-13328	105	21	decisions	decision	NOUN
fbem-13328	105	22	in	in	ADP
fbem-13328	105	23	these	these	DET
fbem-13328	105	24	fields	field	NOUN
fbem-13328	105	25	may	may	AUX
fbem-13328	105	26	have	have	VERB
fbem-13328	105	27	significant	significant	ADJ
fbem-13328	105	28	impacts	impact	NOUN
fbem-13328	105	29	on	on	ADP
fbem-13328	105	30	people	people	NOUN
fbem-13328	105	31	's	's	PART
fbem-13328	105	32	lives	life	NOUN
fbem-13328	105	33	and	and	CCONJ
fbem-13328	105	34	property	property	NOUN
fbem-13328	105	35	.	.	PUNCT
fbem-13328	106	1	currently	currently	ADV
fbem-13328	106	2	,	,	PUNCT
fbem-13328	106	3	people	people	NOUN
fbem-13328	106	4	generally	generally	ADV
fbem-13328	106	5	refer	refer	VERB
fbem-13328	106	6	to	to	ADP
fbem-13328	106	7	understandable	understandable	ADJ
fbem-13328	106	8	models	model	NOUN
fbem-13328	106	9	as	as	ADP
fbem-13328	106	10	transparent	transparent	ADJ
fbem-13328	106	11	models	model	NOUN
fbem-13328	106	12	,	,	PUNCT
fbem-13328	106	13	while	while	SCONJ
fbem-13328	106	14	incomprehensible	incomprehensible	ADJ
fbem-13328	106	15	models	model	NOUN
fbem-13328	106	16	are	be	AUX
fbem-13328	106	17	referred	refer	VERB
fbem-13328	106	18	to	to	ADP
fbem-13328	106	19	as	as	ADP
fbem-13328	106	20	black	black	ADJ
fbem-13328	106	21	boxes	box	NOUN
fbem-13328	106	22	(	(	PUNCT
fbem-13328	106	23	lipton	lipton	PROPN
fbem-13328	106	24	,	,	PUNCT
fbem-13328	106	25	2018	2018	NUM
fbem-13328	106	26	)	)	PUNCT
fbem-13328	107	1	[	[	X
fbem-13328	107	2	12	12	NUM
fbem-13328	107	3	]	]	PUNCT
fbem-13328	107	4	.	.	PUNCT
fbem-13328	108	1	in	in	ADP
fbem-13328	108	2	terms	term	NOUN
fbem-13328	108	3	of	of	ADP
fbem-13328	108	4	auditing	auditing	NOUN
fbem-13328	108	5	,	,	PUNCT
fbem-13328	108	6	the	the	DET
fbem-13328	108	7	opacity	opacity	NOUN
fbem-13328	108	8	of	of	ADP
fbem-13328	108	9	artificial	artificial	ADJ
fbem-13328	108	10	intelligence	intelligence	NOUN
fbem-13328	108	11	technology	technology	NOUN
fbem-13328	108	12	is	be	AUX
fbem-13328	108	13	also	also	ADV
fbem-13328	108	14	an	an	DET
fbem-13328	108	15	issue	issue	NOUN
fbem-13328	108	16	.	.	PUNCT
fbem-13328	109	1	auditors	auditor	NOUN
fbem-13328	109	2	need	need	VERB
fbem-13328	109	3	to	to	PART
fbem-13328	109	4	be	be	AUX
fbem-13328	109	5	able	able	ADJ
fbem-13328	109	6	to	to	PART
fbem-13328	109	7	track	track	VERB
fbem-13328	109	8	and	and	CCONJ
fbem-13328	109	9	understand	understand	VERB
fbem-13328	109	10	the	the	DET
fbem-13328	109	11	financial	financial	ADJ
fbem-13328	109	12	statements	statement	NOUN
fbem-13328	109	13	and	and	CCONJ
fbem-13328	109	14	transactions	transaction	NOUN
fbem-13328	109	15	of	of	ADP
fbem-13328	109	16	a	a	DET
fbem-13328	109	17	company	company	NOUN
fbem-13328	109	18	to	to	PART
fbem-13328	109	19	confirm	confirm	VERB
fbem-13328	109	20	their	their	PRON
fbem-13328	109	21	accuracy	accuracy	NOUN
fbem-13328	109	22	and	and	CCONJ
fbem-13328	109	23	legality	legality	NOUN
fbem-13328	109	24	.	.	PUNCT
fbem-13328	110	1	however	however	ADV
fbem-13328	110	2	,	,	PUNCT
fbem-13328	110	3	the	the	DET
fbem-13328	110	4	complexity	complexity	NOUN
fbem-13328	110	5	and	and	CCONJ
fbem-13328	110	6	interpretability	interpretability	NOUN
fbem-13328	110	7	of	of	ADP
fbem-13328	110	8	artificial	artificial	ADJ
fbem-13328	110	9	intelligence	intelligence	NOUN
fbem-13328	110	10	models	model	NOUN
fbem-13328	110	11	may	may	AUX
fbem-13328	110	12	make	make	VERB
fbem-13328	110	13	it	it	PRON
fbem-13328	110	14	difficult	difficult	ADJ
fbem-13328	110	15	for	for	SCONJ
fbem-13328	110	16	auditors	auditor	NOUN
fbem-13328	110	17	to	to	PART
fbem-13328	110	18	understand	understand	VERB
fbem-13328	110	19	the	the	DET
fbem-13328	110	20	data	datum	NOUN
fbem-13328	110	21	and	and	CCONJ
fbem-13328	110	22	algorithms	algorithm	NOUN
fbem-13328	110	23	on	on	ADP
fbem-13328	110	24	which	which	PRON
fbem-13328	110	25	the	the	DET
fbem-13328	110	26	model	model	NOUN
fbem-13328	110	27	is	be	AUX
fbem-13328	110	28	based	base	VERB
fbem-13328	110	29	,	,	PUNCT
fbem-13328	110	30	and	and	CCONJ
fbem-13328	110	31	to	to	PART
fbem-13328	110	32	verify	verify	VERB
fbem-13328	110	33	the	the	DET
fbem-13328	110	34	accuracy	accuracy	NOUN
fbem-13328	110	35	and	and	CCONJ
fbem-13328	110	36	fairness	fairness	NOUN
fbem-13328	110	37	of	of	ADP
fbem-13328	110	38	the	the	DET
fbem-13328	110	39	model	model	NOUN
fbem-13328	110	40	.	.	PUNCT
fbem-13328	111	1	in	in	ADP
fbem-13328	111	2	order	order	NOUN
fbem-13328	111	3	to	to	PART
fbem-13328	111	4	address	address	VERB
fbem-13328	111	5	the	the	DET
fbem-13328	111	6	interpretability	interpretability	NOUN
fbem-13328	111	7	and	and	CCONJ
fbem-13328	111	8	audit	audit	NOUN
fbem-13328	111	9	issues	issue	NOUN
fbem-13328	111	10	of	of	ADP
fbem-13328	111	11	models	model	NOUN
fbem-13328	111	12	,	,	PUNCT
fbem-13328	111	13	scholars	scholar	NOUN
fbem-13328	111	14	have	have	AUX
fbem-13328	111	15	proposed	propose	VERB
fbem-13328	111	16	many	many	ADJ
fbem-13328	111	17	methods	method	NOUN
fbem-13328	111	18	and	and	CCONJ
fbem-13328	111	19	techniques	technique	NOUN
fbem-13328	111	20	.	.	PUNCT
fbem-13328	112	1	one	one	NUM
fbem-13328	112	2	method	method	NOUN
fbem-13328	112	3	is	be	AUX
fbem-13328	112	4	to	to	PART
fbem-13328	112	5	use	use	VERB
fbem-13328	112	6	interpretable	interpretable	ADJ
fbem-13328	112	7	models	model	NOUN
fbem-13328	112	8	such	such	ADJ
fbem-13328	112	9	as	as	ADP
fbem-13328	112	10	logistic	logistic	ADJ
fbem-13328	112	11	regression	regression	NOUN
fbem-13328	112	12	and	and	CCONJ
fbem-13328	112	13	decision	decision	NOUN
fbem-13328	112	14	trees	tree	NOUN
fbem-13328	112	15	,	,	PUNCT
fbem-13328	112	16	which	which	PRON
fbem-13328	112	17	have	have	VERB
fbem-13328	112	18	simple	simple	ADJ
fbem-13328	112	19	and	and	CCONJ
fbem-13328	112	20	intuitive	intuitive	ADJ
fbem-13328	112	21	structures	structure	NOUN
fbem-13328	112	22	and	and	CCONJ
fbem-13328	112	23	are	be	AUX
fbem-13328	112	24	easy	easy	ADJ
fbem-13328	112	25	to	to	PART
fbem-13328	112	26	interpret	interpret	VERB
fbem-13328	112	27	.	.	PUNCT
fbem-13328	113	1	in	in	ADP
fbem-13328	113	2	addition	addition	NOUN
fbem-13328	113	3	,	,	PUNCT
fbem-13328	113	4	some	some	DET
fbem-13328	113	5	researchers	researcher	NOUN
fbem-13328	113	6	are	be	AUX
fbem-13328	113	7	studying	study	VERB
fbem-13328	113	8	how	how	SCONJ
fbem-13328	113	9	to	to	PART
fbem-13328	113	10	use	use	VERB
fbem-13328	113	11	machine	machine	NOUN
fbem-13328	113	12	learning	learn	VERB
fbem-13328	113	13	techniques	technique	NOUN
fbem-13328	113	14	to	to	PART
fbem-13328	113	15	generate	generate	VERB
fbem-13328	113	16	explanations	explanation	NOUN
fbem-13328	113	17	,	,	PUNCT
fbem-13328	113	18	such	such	ADJ
fbem-13328	113	19	as	as	ADP
fbem-13328	113	20	using	use	VERB
fbem-13328	113	21	neural	neural	ADJ
fbem-13328	113	22	networks	network	NOUN
fbem-13328	113	23	to	to	PART
fbem-13328	113	24	annotate	annotate	VERB
fbem-13328	113	25	decisions	decision	NOUN
fbem-13328	113	26	to	to	PART
fbem-13328	113	27	help	help	VERB
fbem-13328	113	28	people	people	NOUN
fbem-13328	113	29	understand	understand	VERB
fbem-13328	113	30	how	how	SCONJ
fbem-13328	113	31	models	model	NOUN
fbem-13328	113	32	make	make	VERB
fbem-13328	113	33	decisions	decision	NOUN
fbem-13328	113	34	.	.	PUNCT
fbem-13328	114	1	in	in	ADP
fbem-13328	114	2	addition	addition	NOUN
fbem-13328	114	3	,	,	PUNCT
fbem-13328	114	4	to	to	PART
fbem-13328	114	5	address	address	VERB
fbem-13328	114	6	audit	audit	NOUN
fbem-13328	114	7	issues	issue	NOUN
fbem-13328	114	8	,	,	PUNCT
fbem-13328	114	9	some	some	DET
fbem-13328	114	10	researchers	researcher	NOUN
fbem-13328	114	11	have	have	AUX
fbem-13328	114	12	proposed	propose	VERB
fbem-13328	114	13	audit	audit	NOUN
fbem-13328	114	14	methods	method	NOUN
fbem-13328	114	15	based	base	VERB
fbem-13328	114	16	on	on	ADP
fbem-13328	114	17	behavioral	behavioral	ADJ
fbem-13328	114	18	finance	finance	NOUN
fbem-13328	114	19	and	and	CCONJ
fbem-13328	114	20	audit	audit	NOUN
fbem-13328	114	21	methods	method	NOUN
fbem-13328	114	22	based	base	VERB
fbem-13328	114	23	on	on	ADP
fbem-13328	114	24	data	datum	NOUN
fbem-13328	114	25	analysis	analysis	NOUN
fbem-13328	114	26	.	.	PUNCT
fbem-13328	115	1	these	these	DET
fbem-13328	115	2	methods	method	NOUN
fbem-13328	115	3	aim	aim	VERB
fbem-13328	115	4	to	to	PART
fbem-13328	115	5	help	help	VERB
fbem-13328	115	6	auditors	auditor	NOUN
fbem-13328	115	7	understand	understand	VERB
fbem-13328	115	8	the	the	DET
fbem-13328	115	9	financial	financial	ADJ
fbem-13328	115	10	statements	statement	NOUN
fbem-13328	115	11	and	and	CCONJ
fbem-13328	115	12	transactions	transaction	NOUN
fbem-13328	115	13	of	of	ADP
fbem-13328	115	14	a	a	DET
fbem-13328	115	15	company	company	NOUN
fbem-13328	115	16	and	and	CCONJ
fbem-13328	115	17	provide	provide	VERB
fbem-13328	115	18	strong	strong	ADJ
fbem-13328	115	19	evidence	evidence	NOUN
fbem-13328	115	20	when	when	SCONJ
fbem-13328	115	21	abnormal	abnormal	ADJ
fbem-13328	115	22	situations	situation	NOUN
fbem-13328	115	23	are	be	AUX
fbem-13328	115	24	discovered	discover	VERB
fbem-13328	115	25	.	.	PUNCT
fbem-13328	116	1	4.3	4.3	NUM
fbem-13328	116	2	.	.	PUNCT
fbem-13328	117	1	the	the	DET
fbem-13328	117	2	balance	balance	NOUN
fbem-13328	117	3	between	between	ADP
fbem-13328	117	4	artificial	artificial	ADJ
fbem-13328	117	5	intelligence	intelligence	NOUN
fbem-13328	117	6	technology	technology	NOUN
fbem-13328	117	7	and	and	CCONJ
fbem-13328	117	8	human	human	ADJ
fbem-13328	117	9	professional	professional	ADJ
fbem-13328	117	10	literacy	literacy	NOUN
fbem-13328	117	11	the	the	DET
fbem-13328	117	12	development	development	NOUN
fbem-13328	117	13	of	of	ADP
fbem-13328	117	14	artificial	artificial	ADJ
fbem-13328	117	15	intelligence	intelligence	NOUN
fbem-13328	117	16	technology	technology	NOUN
fbem-13328	117	17	has	have	AUX
fbem-13328	117	18	brought	bring	VERB
fbem-13328	117	19	many	many	ADJ
fbem-13328	117	20	opportunities	opportunity	NOUN
fbem-13328	117	21	for	for	ADP
fbem-13328	117	22	the	the	DET
fbem-13328	117	23	future	future	NOUN
fbem-13328	117	24	of	of	ADP
fbem-13328	117	25	the	the	DET
fbem-13328	117	26	accounting	accounting	NOUN
fbem-13328	117	27	profession	profession	NOUN
fbem-13328	117	28	,	,	PUNCT
fbem-13328	117	29	but	but	CCONJ
fbem-13328	117	30	it	it	PRON
fbem-13328	117	31	has	have	AUX
fbem-13328	117	32	also	also	ADV
fbem-13328	117	33	brought	bring	VERB
fbem-13328	117	34	some	some	DET
fbem-13328	117	35	challenges	challenge	NOUN
fbem-13328	117	36	.	.	PUNCT
fbem-13328	118	1	one	one	NUM
fbem-13328	118	2	key	key	ADJ
fbem-13328	118	3	challenge	challenge	NOUN
fbem-13328	118	4	is	be	AUX
fbem-13328	118	5	how	how	SCONJ
fbem-13328	118	6	to	to	PART
fbem-13328	118	7	balance	balance	VERB
fbem-13328	118	8	the	the	DET
fbem-13328	118	9	relationship	relationship	NOUN
fbem-13328	118	10	between	between	ADP
fbem-13328	118	11	artificial	artificial	ADJ
fbem-13328	118	12	intelligence	intelligence	NOUN
fbem-13328	118	13	technology	technology	NOUN
fbem-13328	118	14	and	and	CCONJ
fbem-13328	118	15	human	human	ADJ
fbem-13328	118	16	professional	professional	ADJ
fbem-13328	118	17	literacy	literacy	NOUN
fbem-13328	118	18	.	.	PUNCT
fbem-13328	119	1	although	although	SCONJ
fbem-13328	119	2	artificial	artificial	ADJ
fbem-13328	119	3	intelligence	intelligence	NOUN
fbem-13328	119	4	technology	technology	NOUN
fbem-13328	119	5	can	can	AUX
fbem-13328	119	6	greatly	greatly	ADV
fbem-13328	119	7	improve	improve	VERB
fbem-13328	119	8	the	the	DET
fbem-13328	119	9	efficiency	efficiency	NOUN
fbem-13328	119	10	and	and	CCONJ
fbem-13328	119	11	accuracy	accuracy	NOUN
fbem-13328	119	12	of	of	ADP
fbem-13328	119	13	accounting	accounting	NOUN
fbem-13328	119	14	work	work	NOUN
fbem-13328	119	15	,	,	PUNCT
fbem-13328	119	16	it	it	PRON
fbem-13328	119	17	can	can	AUX
fbem-13328	119	18	not	not	PART
fbem-13328	119	19	replace	replace	VERB
fbem-13328	119	20	the	the	DET
fbem-13328	119	21	judgment	judgment	NOUN
fbem-13328	119	22	and	and	CCONJ
fbem-13328	119	23	decision	decision	NOUN
fbem-13328	119	24	-	-	PUNCT
fbem-13328	119	25	making	make	VERB
fbem-13328	119	26	abilities	ability	NOUN
fbem-13328	119	27	of	of	ADP
fbem-13328	119	28	human	human	ADJ
fbem-13328	119	29	accountants	accountant	NOUN
fbem-13328	119	30	.	.	PUNCT
fbem-13328	120	1	accountants	accountant	NOUN
fbem-13328	120	2	need	need	VERB
fbem-13328	120	3	to	to	PART
fbem-13328	120	4	possess	possess	VERB
fbem-13328	120	5	certain	certain	ADJ
fbem-13328	120	6	professional	professional	ADJ
fbem-13328	120	7	knowledge	knowledge	NOUN
fbem-13328	120	8	and	and	CCONJ
fbem-13328	120	9	experience	experience	NOUN
fbem-13328	120	10	to	to	PART
fbem-13328	120	11	ensure	ensure	VERB
fbem-13328	120	12	the	the	DET
fbem-13328	120	13	accuracy	accuracy	NOUN
fbem-13328	120	14	and	and	CCONJ
fbem-13328	120	15	reliability	reliability	NOUN
fbem-13328	120	16	of	of	ADP
fbem-13328	120	17	accounting	accounting	NOUN
fbem-13328	120	18	work	work	NOUN
fbem-13328	120	19	.	.	PUNCT
fbem-13328	121	1	therefore	therefore	ADV
fbem-13328	121	2	,	,	PUNCT
fbem-13328	121	3	how	how	SCONJ
fbem-13328	121	4	to	to	PART
fbem-13328	121	5	find	find	VERB
fbem-13328	121	6	a	a	DET
fbem-13328	121	7	balance	balance	NOUN
fbem-13328	121	8	between	between	ADP
fbem-13328	121	9	artificial	artificial	ADJ
fbem-13328	121	10	intelligence	intelligence	NOUN
fbem-13328	121	11	technology	technology	NOUN
fbem-13328	121	12	and	and	CCONJ
fbem-13328	121	13	human	human	ADJ
fbem-13328	121	14	professional	professional	ADJ
fbem-13328	121	15	literacy	literacy	NOUN
fbem-13328	121	16	has	have	AUX
fbem-13328	121	17	become	become	VERB
fbem-13328	121	18	a	a	DET
fbem-13328	121	19	key	key	ADJ
fbem-13328	121	20	issue	issue	NOUN
fbem-13328	121	21	in	in	ADP
fbem-13328	121	22	the	the	DET
fbem-13328	121	23	application	application	NOUN
fbem-13328	121	24	of	of	ADP
fbem-13328	121	25	artificial	artificial	ADJ
fbem-13328	121	26	intelligence	intelligence	NOUN
fbem-13328	121	27	in	in	ADP
fbem-13328	121	28	the	the	DET
fbem-13328	121	29	accounting	accounting	NOUN
fbem-13328	121	30	field	field	NOUN
fbem-13328	121	31	.	.	PUNCT
fbem-13328	122	1	according	accord	VERB
fbem-13328	122	2	to	to	ADP
fbem-13328	122	3	chukwuani	chukwuani	NOUN
fbem-13328	122	4	(	(	PUNCT
fbem-13328	122	5	2020)[13	2020)[13	NUM
fbem-13328	122	6	]	]	X
fbem-13328	122	7	,	,	PUNCT
fbem-13328	122	8	accountants	accountant	NOUN
fbem-13328	122	9	need	need	VERB
fbem-13328	122	10	to	to	PART
fbem-13328	122	11	understand	understand	VERB
fbem-13328	122	12	the	the	DET
fbem-13328	122	13	basic	basic	ADJ
fbem-13328	122	14	knowledge	knowledge	NOUN
fbem-13328	122	15	and	and	CCONJ
fbem-13328	122	16	applications	application	NOUN
fbem-13328	122	17	of	of	ADP
fbem-13328	122	18	artificial	artificial	ADJ
fbem-13328	122	19	265	265	NUM
fbem-13328	122	20	intelligence	intelligence	NOUN
fbem-13328	122	21	technology	technology	NOUN
fbem-13328	122	22	,	,	PUNCT
fbem-13328	122	23	and	and	CCONJ
fbem-13328	122	24	apply	apply	VERB
fbem-13328	122	25	it	it	PRON
fbem-13328	122	26	to	to	ADP
fbem-13328	122	27	accounting	accounting	NOUN
fbem-13328	122	28	practice	practice	NOUN
fbem-13328	122	29	.	.	PUNCT
fbem-13328	123	1	this	this	PRON
fbem-13328	123	2	requires	require	VERB
fbem-13328	123	3	accountants	accountant	NOUN
fbem-13328	123	4	to	to	PART
fbem-13328	123	5	continuously	continuously	ADV
fbem-13328	123	6	learn	learn	VERB
fbem-13328	123	7	and	and	CCONJ
fbem-13328	123	8	improve	improve	VERB
fbem-13328	123	9	their	their	PRON
fbem-13328	123	10	skills	skill	NOUN
fbem-13328	123	11	and	and	CCONJ
fbem-13328	123	12	knowledge	knowledge	NOUN
fbem-13328	123	13	to	to	PART
fbem-13328	123	14	adapt	adapt	VERB
fbem-13328	123	15	to	to	ADP
fbem-13328	123	16	the	the	DET
fbem-13328	123	17	rapid	rapid	ADJ
fbem-13328	123	18	development	development	NOUN
fbem-13328	123	19	of	of	ADP
fbem-13328	123	20	artificial	artificial	ADJ
fbem-13328	123	21	intelligence	intelligence	NOUN
fbem-13328	123	22	technology	technology	NOUN
fbem-13328	123	23	.	.	PUNCT
fbem-13328	124	1	in	in	ADP
fbem-13328	124	2	addition	addition	NOUN
fbem-13328	124	3	,	,	PUNCT
fbem-13328	124	4	accountants	accountant	NOUN
fbem-13328	124	5	also	also	ADV
fbem-13328	124	6	need	need	VERB
fbem-13328	124	7	to	to	PART
fbem-13328	124	8	have	have	VERB
fbem-13328	124	9	good	good	ADJ
fbem-13328	124	10	communication	communication	NOUN
fbem-13328	124	11	and	and	CCONJ
fbem-13328	124	12	collaboration	collaboration	NOUN
fbem-13328	124	13	skills	skill	NOUN
fbem-13328	124	14	to	to	PART
fbem-13328	124	15	effectively	effectively	ADV
fbem-13328	124	16	interact	interact	VERB
fbem-13328	124	17	and	and	CCONJ
fbem-13328	124	18	collaborate	collaborate	VERB
fbem-13328	124	19	with	with	ADP
fbem-13328	124	20	artificial	artificial	ADJ
fbem-13328	124	21	intelligence	intelligence	NOUN
fbem-13328	124	22	technology	technology	NOUN
fbem-13328	124	23	.	.	PUNCT
fbem-13328	125	1	in	in	ADP
fbem-13328	125	2	this	this	DET
fbem-13328	125	3	process	process	NOUN
fbem-13328	125	4	,	,	PUNCT
fbem-13328	125	5	accountants	accountant	NOUN
fbem-13328	125	6	can	can	AUX
fbem-13328	125	7	use	use	VERB
fbem-13328	125	8	artificial	artificial	ADJ
fbem-13328	125	9	intelligence	intelligence	NOUN
fbem-13328	125	10	technology	technology	NOUN
fbem-13328	125	11	to	to	PART
fbem-13328	125	12	provide	provide	VERB
fbem-13328	125	13	more	more	ADJ
fbem-13328	125	14	data	datum	NOUN
fbem-13328	125	15	and	and	CCONJ
fbem-13328	125	16	information	information	NOUN
fbem-13328	125	17	for	for	ADP
fbem-13328	125	18	their	their	PRON
fbem-13328	125	19	work	work	NOUN
fbem-13328	125	20	,	,	PUNCT
fbem-13328	125	21	and	and	CCONJ
fbem-13328	125	22	also	also	ADV
fbem-13328	125	23	need	need	VERB
fbem-13328	125	24	to	to	PART
fbem-13328	125	25	extract	extract	VERB
fbem-13328	125	26	effective	effective	ADJ
fbem-13328	125	27	information	information	NOUN
fbem-13328	125	28	from	from	ADP
fbem-13328	125	29	the	the	DET
fbem-13328	125	30	data	datum	NOUN
fbem-13328	125	31	and	and	CCONJ
fbem-13328	125	32	analyze	analyze	VERB
fbem-13328	125	33	it	it	PRON
fbem-13328	125	34	in	in	ADP
fbem-13328	125	35	order	order	NOUN
fbem-13328	125	36	to	to	PART
fbem-13328	125	37	make	make	VERB
fbem-13328	125	38	correct	correct	ADJ
fbem-13328	125	39	decisions	decision	NOUN
fbem-13328	125	40	.	.	PUNCT
fbem-13328	126	1	in	in	ADP
fbem-13328	126	2	addition	addition	NOUN
fbem-13328	126	3	,	,	PUNCT
fbem-13328	126	4	accountants	accountant	NOUN
fbem-13328	126	5	also	also	ADV
fbem-13328	126	6	need	need	VERB
fbem-13328	126	7	to	to	PART
fbem-13328	126	8	maintain	maintain	VERB
fbem-13328	126	9	their	their	PRON
fbem-13328	126	10	professional	professional	ADJ
fbem-13328	126	11	qualities	quality	NOUN
fbem-13328	126	12	,	,	PUNCT
fbem-13328	126	13	including	include	VERB
fbem-13328	126	14	ethical	ethical	ADJ
fbem-13328	126	15	and	and	CCONJ
fbem-13328	126	16	legal	legal	ADJ
fbem-13328	126	17	awareness	awareness	NOUN
fbem-13328	126	18	.	.	PUNCT
fbem-13328	127	1	because	because	SCONJ
fbem-13328	127	2	artificial	artificial	ADJ
fbem-13328	127	3	intelligence	intelligence	NOUN
fbem-13328	127	4	technology	technology	NOUN
fbem-13328	127	5	can	can	AUX
fbem-13328	127	6	handle	handle	VERB
fbem-13328	127	7	a	a	DET
fbem-13328	127	8	large	large	ADJ
fbem-13328	127	9	amount	amount	NOUN
fbem-13328	127	10	of	of	ADP
fbem-13328	127	11	data	datum	NOUN
fbem-13328	127	12	,	,	PUNCT
fbem-13328	127	13	but	but	CCONJ
fbem-13328	127	14	the	the	DET
fbem-13328	127	15	data	datum	NOUN
fbem-13328	127	16	itself	itself	PRON
fbem-13328	127	17	does	do	AUX
fbem-13328	127	18	not	not	PART
fbem-13328	127	19	have	have	VERB
fbem-13328	127	20	moral	moral	ADJ
fbem-13328	127	21	and	and	CCONJ
fbem-13328	127	22	legal	legal	ADJ
fbem-13328	127	23	awareness	awareness	NOUN
fbem-13328	127	24	,	,	PUNCT
fbem-13328	127	25	it	it	PRON
fbem-13328	127	26	requires	require	VERB
fbem-13328	127	27	accountants	accountant	NOUN
fbem-13328	127	28	to	to	PART
fbem-13328	127	29	remain	remain	VERB
fbem-13328	127	30	vigilant	vigilant	ADJ
fbem-13328	127	31	when	when	SCONJ
fbem-13328	127	32	using	use	VERB
fbem-13328	127	33	artificial	artificial	ADJ
fbem-13328	127	34	intelligence	intelligence	NOUN
fbem-13328	127	35	technology	technology	NOUN
fbem-13328	127	36	,	,	PUNCT
fbem-13328	127	37	ensure	ensure	VERB
fbem-13328	127	38	the	the	DET
fbem-13328	127	39	legality	legality	NOUN
fbem-13328	127	40	and	and	CCONJ
fbem-13328	127	41	accuracy	accuracy	NOUN
fbem-13328	127	42	of	of	ADP
fbem-13328	127	43	the	the	DET
fbem-13328	127	44	data	datum	NOUN
fbem-13328	127	45	,	,	PUNCT
fbem-13328	127	46	and	and	CCONJ
fbem-13328	127	47	protect	protect	VERB
fbem-13328	127	48	customer	customer	NOUN
fbem-13328	127	49	privacy	privacy	NOUN
fbem-13328	127	50	and	and	CCONJ
fbem-13328	127	51	confidential	confidential	ADJ
fbem-13328	127	52	information	information	NOUN
fbem-13328	127	53	.	.	PUNCT
fbem-13328	128	1	although	although	SCONJ
fbem-13328	128	2	accountants	accountant	NOUN
fbem-13328	128	3	need	need	VERB
fbem-13328	128	4	to	to	PART
fbem-13328	128	5	collaborate	collaborate	VERB
fbem-13328	128	6	effectively	effectively	ADV
fbem-13328	128	7	with	with	ADP
fbem-13328	128	8	artificial	artificial	ADJ
fbem-13328	128	9	intelligence	intelligence	NOUN
fbem-13328	128	10	technology	technology	NOUN
fbem-13328	128	11	,	,	PUNCT
fbem-13328	128	12	artificial	artificial	ADJ
fbem-13328	128	13	intelligence	intelligence	NOUN
fbem-13328	128	14	technology	technology	NOUN
fbem-13328	128	15	can	can	AUX
fbem-13328	128	16	not	not	PART
fbem-13328	128	17	completely	completely	ADV
fbem-13328	128	18	replace	replace	VERB
fbem-13328	128	19	the	the	DET
fbem-13328	128	20	role	role	NOUN
fbem-13328	128	21	of	of	ADP
fbem-13328	128	22	human	human	ADJ
fbem-13328	128	23	accountants	accountant	NOUN
fbem-13328	128	24	.	.	PUNCT
fbem-13328	129	1	in	in	ADP
fbem-13328	129	2	daily	daily	ADJ
fbem-13328	129	3	work	work	NOUN
fbem-13328	129	4	,	,	PUNCT
fbem-13328	129	5	accountants	accountant	NOUN
fbem-13328	129	6	need	need	VERB
fbem-13328	129	7	to	to	PART
fbem-13328	129	8	continue	continue	VERB
fbem-13328	129	9	to	to	PART
fbem-13328	129	10	play	play	VERB
fbem-13328	129	11	the	the	DET
fbem-13328	129	12	role	role	NOUN
fbem-13328	129	13	of	of	ADP
fbem-13328	129	14	risk	risk	NOUN
fbem-13328	129	15	management	management	NOUN
fbem-13328	129	16	and	and	CCONJ
fbem-13328	129	17	decision	decision	NOUN
fbem-13328	129	18	-	-	PUNCT
fbem-13328	129	19	making	making	NOUN
fbem-13328	129	20	,	,	PUNCT
fbem-13328	129	21	which	which	PRON
fbem-13328	129	22	requires	require	VERB
fbem-13328	129	23	them	they	PRON
fbem-13328	129	24	to	to	PART
fbem-13328	129	25	have	have	VERB
fbem-13328	129	26	critical	critical	ADJ
fbem-13328	129	27	thinking	thinking	NOUN
fbem-13328	129	28	and	and	CCONJ
fbem-13328	129	29	problem	problem	NOUN
fbem-13328	129	30	-	-	PUNCT
fbem-13328	129	31	solving	solve	VERB
fbem-13328	129	32	skills	skill	NOUN
fbem-13328	129	33	to	to	PART
fbem-13328	129	34	adapt	adapt	VERB
fbem-13328	129	35	to	to	ADP
fbem-13328	129	36	the	the	DET
fbem-13328	129	37	constantly	constantly	ADV
fbem-13328	129	38	changing	change	VERB
fbem-13328	129	39	business	business	NOUN
fbem-13328	129	40	environment	environment	NOUN
fbem-13328	129	41	.	.	PUNCT
fbem-13328	130	1	therefore	therefore	ADV
fbem-13328	130	2	,	,	PUNCT
fbem-13328	130	3	the	the	DET
fbem-13328	130	4	balance	balance	NOUN
fbem-13328	130	5	between	between	ADP
fbem-13328	130	6	artificial	artificial	ADJ
fbem-13328	130	7	intelligence	intelligence	NOUN
fbem-13328	130	8	technology	technology	NOUN
fbem-13328	130	9	and	and	CCONJ
fbem-13328	130	10	human	human	ADJ
fbem-13328	130	11	professional	professional	ADJ
fbem-13328	130	12	literacy	literacy	NOUN
fbem-13328	130	13	is	be	AUX
fbem-13328	130	14	very	very	ADV
fbem-13328	130	15	important	important	ADJ
fbem-13328	130	16	.	.	PUNCT
fbem-13328	131	1	only	only	ADV
fbem-13328	131	2	by	by	ADP
fbem-13328	131	3	finding	find	VERB
fbem-13328	131	4	the	the	DET
fbem-13328	131	5	appropriate	appropriate	ADJ
fbem-13328	131	6	balance	balance	NOUN
fbem-13328	131	7	point	point	NOUN
fbem-13328	131	8	can	can	AUX
fbem-13328	131	9	the	the	DET
fbem-13328	131	10	advantages	advantage	NOUN
fbem-13328	131	11	of	of	ADP
fbem-13328	131	12	artificial	artificial	ADJ
fbem-13328	131	13	intelligence	intelligence	NOUN
fbem-13328	131	14	technology	technology	NOUN
fbem-13328	131	15	be	be	AUX
fbem-13328	131	16	utilized	utilize	VERB
fbem-13328	131	17	and	and	CCONJ
fbem-13328	131	18	the	the	DET
fbem-13328	131	19	efficiency	efficiency	NOUN
fbem-13328	131	20	and	and	CCONJ
fbem-13328	131	21	accuracy	accuracy	NOUN
fbem-13328	131	22	of	of	ADP
fbem-13328	131	23	accounting	accounting	NOUN
fbem-13328	131	24	work	work	NOUN
fbem-13328	131	25	be	be	AUX
fbem-13328	131	26	improved	improve	VERB
fbem-13328	131	27	.	.	PUNCT
fbem-13328	132	1	5	5	X
fbem-13328	132	2	.	.	X
fbem-13328	132	3	conclusion	conclusion	NOUN
fbem-13328	132	4	and	and	CCONJ
fbem-13328	132	5	outlook	outlook	NOUN
fbem-13328	132	6	with	with	ADP
fbem-13328	132	7	the	the	DET
fbem-13328	132	8	support	support	NOUN
fbem-13328	132	9	of	of	ADP
fbem-13328	132	10	artificial	artificial	ADJ
fbem-13328	132	11	intelligence	intelligence	NOUN
fbem-13328	132	12	technology	technology	NOUN
fbem-13328	132	13	,	,	PUNCT
fbem-13328	132	14	accounting	accounting	NOUN
fbem-13328	132	15	work	work	NOUN
fbem-13328	132	16	can	can	AUX
fbem-13328	132	17	be	be	AUX
fbem-13328	132	18	more	more	ADV
fbem-13328	132	19	efficient	efficient	ADJ
fbem-13328	132	20	and	and	CCONJ
fbem-13328	132	21	accurate	accurate	ADJ
fbem-13328	132	22	,	,	PUNCT
fbem-13328	132	23	thereby	thereby	ADV
fbem-13328	132	24	improving	improve	VERB
fbem-13328	132	25	the	the	DET
fbem-13328	132	26	efficiency	efficiency	NOUN
fbem-13328	132	27	and	and	CCONJ
fbem-13328	132	28	accuracy	accuracy	NOUN
fbem-13328	132	29	of	of	ADP
fbem-13328	132	30	accountants	accountant	NOUN
fbem-13328	132	31	.	.	PUNCT
fbem-13328	133	1	however	however	ADV
fbem-13328	133	2	,	,	PUNCT
fbem-13328	133	3	while	while	SCONJ
fbem-13328	133	4	artificial	artificial	ADJ
fbem-13328	133	5	intelligence	intelligence	NOUN
fbem-13328	133	6	technology	technology	NOUN
fbem-13328	133	7	brings	bring	VERB
fbem-13328	133	8	new	new	ADJ
fbem-13328	133	9	opportunities	opportunity	NOUN
fbem-13328	133	10	to	to	ADP
fbem-13328	133	11	the	the	DET
fbem-13328	133	12	accounting	accounting	NOUN
fbem-13328	133	13	field	field	NOUN
fbem-13328	133	14	,	,	PUNCT
fbem-13328	133	15	we	we	PRON
fbem-13328	133	16	also	also	ADV
fbem-13328	133	17	face	face	VERB
fbem-13328	133	18	many	many	ADJ
fbem-13328	133	19	challenges	challenge	NOUN
fbem-13328	133	20	.	.	PUNCT
fbem-13328	134	1	data	datum	NOUN
fbem-13328	134	2	quality	quality	NOUN
fbem-13328	134	3	,	,	PUNCT
fbem-13328	134	4	data	datum	NOUN
fbem-13328	134	5	security	security	NOUN
fbem-13328	134	6	,	,	PUNCT
fbem-13328	134	7	data	data	NOUN
fbem-13328	134	8	privacy	privacy	NOUN
fbem-13328	134	9	,	,	PUNCT
fbem-13328	134	10	model	model	NOUN
fbem-13328	134	11	interpretability	interpretability	NOUN
fbem-13328	134	12	,	,	PUNCT
fbem-13328	134	13	and	and	CCONJ
fbem-13328	134	14	audit	audit	NOUN
fbem-13328	134	15	issues	issue	NOUN
fbem-13328	134	16	are	be	AUX
fbem-13328	134	17	all	all	PRON
fbem-13328	134	18	urgent	urgent	ADJ
fbem-13328	134	19	issues	issue	NOUN
fbem-13328	134	20	that	that	PRON
fbem-13328	134	21	we	we	PRON
fbem-13328	134	22	need	need	VERB
fbem-13328	134	23	to	to	PART
fbem-13328	134	24	address	address	VERB
fbem-13328	134	25	.	.	PUNCT
fbem-13328	135	1	at	at	ADP
fbem-13328	135	2	the	the	DET
fbem-13328	135	3	same	same	ADJ
fbem-13328	135	4	time	time	NOUN
fbem-13328	135	5	,	,	PUNCT
fbem-13328	135	6	the	the	DET
fbem-13328	135	7	balance	balance	NOUN
fbem-13328	135	8	between	between	ADP
fbem-13328	135	9	artificial	artificial	ADJ
fbem-13328	135	10	intelligence	intelligence	NOUN
fbem-13328	135	11	technology	technology	NOUN
fbem-13328	135	12	and	and	CCONJ
fbem-13328	135	13	human	human	ADJ
fbem-13328	135	14	professional	professional	ADJ
fbem-13328	135	15	literacy	literacy	NOUN
fbem-13328	135	16	can	can	AUX
fbem-13328	135	17	not	not	PART
fbem-13328	135	18	be	be	AUX
fbem-13328	135	19	ignored	ignore	VERB
fbem-13328	135	20	.	.	PUNCT
fbem-13328	136	1	this	this	PRON
fbem-13328	136	2	requires	require	VERB
fbem-13328	136	3	us	we	PRON
fbem-13328	136	4	to	to	PART
fbem-13328	136	5	reform	reform	VERB
fbem-13328	136	6	the	the	DET
fbem-13328	136	7	training	training	NOUN
fbem-13328	136	8	of	of	ADP
fbem-13328	136	9	accounting	accounting	NOUN
fbem-13328	136	10	personnel	personnel	NOUN
fbem-13328	136	11	to	to	PART
fbem-13328	136	12	adapt	adapt	VERB
fbem-13328	136	13	to	to	ADP
fbem-13328	136	14	the	the	DET
fbem-13328	136	15	development	development	NOUN
fbem-13328	136	16	of	of	ADP
fbem-13328	136	17	the	the	DET
fbem-13328	136	18	times	time	NOUN
fbem-13328	136	19	.	.	PUNCT
fbem-13328	137	1	with	with	ADP
fbem-13328	137	2	the	the	DET
fbem-13328	137	3	continuous	continuous	ADJ
fbem-13328	137	4	development	development	NOUN
fbem-13328	137	5	of	of	ADP
fbem-13328	137	6	artificial	artificial	ADJ
fbem-13328	137	7	intelligence	intelligence	NOUN
fbem-13328	137	8	technology	technology	NOUN
fbem-13328	137	9	,	,	PUNCT
fbem-13328	137	10	it	it	PRON
fbem-13328	137	11	will	will	AUX
fbem-13328	137	12	have	have	VERB
fbem-13328	137	13	a	a	DET
fbem-13328	137	14	more	more	ADV
fbem-13328	137	15	profound	profound	ADJ
fbem-13328	137	16	impact	impact	NOUN
fbem-13328	137	17	on	on	ADP
fbem-13328	137	18	the	the	DET
fbem-13328	137	19	accounting	accounting	NOUN
fbem-13328	137	20	field	field	NOUN
fbem-13328	137	21	.	.	PUNCT
fbem-13328	138	1	in	in	ADP
fbem-13328	138	2	the	the	DET
fbem-13328	138	3	future	future	NOUN
fbem-13328	138	4	,	,	PUNCT
fbem-13328	138	5	the	the	DET
fbem-13328	138	6	development	development	NOUN
fbem-13328	138	7	trend	trend	NOUN
fbem-13328	138	8	of	of	ADP
fbem-13328	138	9	artificial	artificial	ADJ
fbem-13328	138	10	intelligence	intelligence	NOUN
fbem-13328	138	11	technology	technology	NOUN
fbem-13328	138	12	mainly	mainly	ADV
fbem-13328	138	13	includes	include	VERB
fbem-13328	138	14	the	the	DET
fbem-13328	138	15	following	follow	VERB
fbem-13328	138	16	aspects	aspect	NOUN
fbem-13328	138	17	:	:	PUNCT
fbem-13328	138	18	deep	deep	ADJ
fbem-13328	138	19	learning	learning	NOUN
fbem-13328	138	20	technology	technology	NOUN
fbem-13328	138	21	will	will	AUX
fbem-13328	138	22	be	be	AUX
fbem-13328	138	23	widely	widely	ADV
fbem-13328	138	24	applied	apply	VERB
fbem-13328	138	25	in	in	ADP
fbem-13328	138	26	the	the	DET
fbem-13328	138	27	accounting	accounting	NOUN
fbem-13328	138	28	field	field	NOUN
fbem-13328	138	29	.	.	PUNCT
fbem-13328	139	1	deep	deep	ADJ
fbem-13328	139	2	learning	learning	NOUN
fbem-13328	139	3	is	be	AUX
fbem-13328	139	4	an	an	DET
fbem-13328	139	5	artificial	artificial	ADJ
fbem-13328	139	6	intelligence	intelligence	NOUN
fbem-13328	139	7	technology	technology	NOUN
fbem-13328	139	8	based	base	VERB
fbem-13328	139	9	on	on	ADP
fbem-13328	139	10	neural	neural	ADJ
fbem-13328	139	11	networks	network	NOUN
fbem-13328	139	12	,	,	PUNCT
fbem-13328	139	13	which	which	PRON
fbem-13328	139	14	can	can	AUX
fbem-13328	139	15	automatically	automatically	ADV
fbem-13328	139	16	discover	discover	VERB
fbem-13328	139	17	patterns	pattern	NOUN
fbem-13328	139	18	and	and	CCONJ
fbem-13328	139	19	patterns	pattern	NOUN
fbem-13328	139	20	in	in	ADP
fbem-13328	139	21	a	a	DET
fbem-13328	139	22	large	large	ADJ
fbem-13328	139	23	amount	amount	NOUN
fbem-13328	139	24	of	of	ADP
fbem-13328	139	25	data	datum	NOUN
fbem-13328	139	26	through	through	ADP
fbem-13328	139	27	learning	learning	NOUN
fbem-13328	139	28	,	,	PUNCT
fbem-13328	139	29	thereby	thereby	ADV
fbem-13328	139	30	achieving	achieve	VERB
fbem-13328	139	31	autonomous	autonomous	ADJ
fbem-13328	139	32	decision	decision	NOUN
fbem-13328	139	33	-	-	PUNCT
fbem-13328	139	34	making	making	NOUN
fbem-13328	139	35	and	and	CCONJ
fbem-13328	139	36	self	self	NOUN
fbem-13328	139	37	optimization	optimization	NOUN
fbem-13328	139	38	.	.	PUNCT
fbem-13328	140	1	in	in	ADP
fbem-13328	140	2	the	the	DET
fbem-13328	140	3	field	field	NOUN
fbem-13328	140	4	of	of	ADP
fbem-13328	140	5	accounting	accounting	NOUN
fbem-13328	140	6	,	,	PUNCT
fbem-13328	140	7	deep	deep	ADJ
fbem-13328	140	8	learning	learning	NOUN
fbem-13328	140	9	technology	technology	NOUN
fbem-13328	140	10	can	can	AUX
fbem-13328	140	11	be	be	AUX
fbem-13328	140	12	applied	apply	VERB
fbem-13328	140	13	to	to	ADP
fbem-13328	140	14	automated	automate	VERB
fbem-13328	140	15	voucher	voucher	ADJ
fbem-13328	140	16	generation	generation	NOUN
fbem-13328	140	17	and	and	CCONJ
fbem-13328	140	18	classification	classification	NOUN
fbem-13328	140	19	,	,	PUNCT
fbem-13328	140	20	financial	financial	ADJ
fbem-13328	140	21	analysis	analysis	NOUN
fbem-13328	140	22	and	and	CCONJ
fbem-13328	140	23	prediction	prediction	NOUN
fbem-13328	140	24	,	,	PUNCT
fbem-13328	140	25	fraud	fraud	NOUN
fbem-13328	140	26	detection	detection	NOUN
fbem-13328	140	27	,	,	PUNCT
fbem-13328	140	28	and	and	CCONJ
fbem-13328	140	29	other	other	ADJ
fbem-13328	140	30	aspects	aspect	NOUN
fbem-13328	140	31	.	.	PUNCT
fbem-13328	141	1	natural	natural	ADJ
fbem-13328	141	2	language	language	NOUN
fbem-13328	141	3	processing	processing	NOUN
fbem-13328	141	4	technology	technology	NOUN
fbem-13328	141	5	will	will	AUX
fbem-13328	141	6	become	become	VERB
fbem-13328	141	7	an	an	DET
fbem-13328	141	8	important	important	ADJ
fbem-13328	141	9	application	application	NOUN
fbem-13328	141	10	of	of	ADP
fbem-13328	141	11	artificial	artificial	ADJ
fbem-13328	141	12	intelligence	intelligence	NOUN
fbem-13328	141	13	in	in	ADP
fbem-13328	141	14	the	the	DET
fbem-13328	141	15	field	field	NOUN
fbem-13328	141	16	of	of	ADP
fbem-13328	141	17	accounting	accounting	NOUN
fbem-13328	141	18	.	.	PUNCT
fbem-13328	142	1	natural	natural	ADJ
fbem-13328	142	2	language	language	NOUN
fbem-13328	142	3	processing	processing	NOUN
fbem-13328	142	4	technology	technology	NOUN
fbem-13328	142	5	can	can	AUX
fbem-13328	142	6	help	help	VERB
fbem-13328	142	7	machines	machine	NOUN
fbem-13328	142	8	understand	understand	VERB
fbem-13328	142	9	natural	natural	ADJ
fbem-13328	142	10	language	language	NOUN
fbem-13328	142	11	,	,	PUNCT
fbem-13328	142	12	thereby	thereby	ADV
fbem-13328	142	13	achieving	achieve	VERB
fbem-13328	142	14	automated	automate	VERB
fbem-13328	142	15	processing	processing	NOUN
fbem-13328	142	16	and	and	CCONJ
fbem-13328	142	17	analysis	analysis	NOUN
fbem-13328	142	18	of	of	ADP
fbem-13328	142	19	financial	financial	ADJ
fbem-13328	142	20	reports	report	NOUN
fbem-13328	142	21	,	,	PUNCT
fbem-13328	142	22	accounting	accounting	NOUN
fbem-13328	142	23	standards	standard	NOUN
fbem-13328	142	24	,	,	PUNCT
fbem-13328	142	25	laws	law	NOUN
fbem-13328	142	26	and	and	CCONJ
fbem-13328	142	27	regulations	regulation	NOUN
fbem-13328	142	28	,	,	PUNCT
fbem-13328	142	29	and	and	CCONJ
fbem-13328	142	30	other	other	ADJ
fbem-13328	142	31	texts	text	NOUN
fbem-13328	142	32	.	.	PUNCT
fbem-13328	143	1	in	in	ADP
fbem-13328	143	2	the	the	DET
fbem-13328	143	3	future	future	NOUN
fbem-13328	143	4	,	,	PUNCT
fbem-13328	143	5	natural	natural	ADJ
fbem-13328	143	6	language	language	NOUN
fbem-13328	143	7	processing	processing	NOUN
fbem-13328	143	8	technology	technology	NOUN
fbem-13328	143	9	is	be	AUX
fbem-13328	143	10	expected	expect	VERB
fbem-13328	143	11	to	to	PART
fbem-13328	143	12	achieve	achieve	VERB
fbem-13328	143	13	intelligent	intelligent	ADJ
fbem-13328	143	14	recognition	recognition	NOUN
fbem-13328	143	15	and	and	CCONJ
fbem-13328	143	16	application	application	NOUN
fbem-13328	143	17	of	of	ADP
fbem-13328	143	18	accounting	accounting	NOUN
fbem-13328	143	19	standards	standard	NOUN
fbem-13328	143	20	,	,	PUNCT
fbem-13328	143	21	automated	automate	VERB
fbem-13328	143	22	generation	generation	NOUN
fbem-13328	143	23	and	and	CCONJ
fbem-13328	143	24	analysis	analysis	NOUN
fbem-13328	143	25	of	of	ADP
fbem-13328	143	26	financial	financial	ADJ
fbem-13328	143	27	reports	report	NOUN
fbem-13328	143	28	,	,	PUNCT
fbem-13328	143	29	and	and	CCONJ
fbem-13328	143	30	other	other	ADJ
fbem-13328	143	31	functions	function	NOUN
fbem-13328	143	32	.	.	PUNCT
fbem-13328	144	1	the	the	DET
fbem-13328	144	2	application	application	NOUN
fbem-13328	144	3	scope	scope	NOUN
fbem-13328	144	4	of	of	ADP
fbem-13328	144	5	artificial	artificial	ADJ
fbem-13328	144	6	intelligence	intelligence	NOUN
fbem-13328	144	7	technology	technology	NOUN
fbem-13328	144	8	will	will	AUX
fbem-13328	144	9	be	be	AUX
fbem-13328	144	10	further	far	ADV
fbem-13328	144	11	expanded	expand	VERB
fbem-13328	144	12	.	.	PUNCT
fbem-13328	145	1	in	in	ADP
fbem-13328	145	2	addition	addition	NOUN
fbem-13328	145	3	to	to	ADP
fbem-13328	145	4	the	the	DET
fbem-13328	145	5	existing	exist	VERB
fbem-13328	145	6	fields	field	NOUN
fbem-13328	145	7	of	of	ADP
fbem-13328	145	8	automated	automate	VERB
fbem-13328	145	9	accounting	accounting	NOUN
fbem-13328	145	10	voucher	voucher	ADJ
fbem-13328	145	11	generation	generation	NOUN
fbem-13328	145	12	,	,	PUNCT
fbem-13328	145	13	financial	financial	ADJ
fbem-13328	145	14	analysis	analysis	NOUN
fbem-13328	145	15	and	and	CCONJ
fbem-13328	145	16	prediction	prediction	NOUN
fbem-13328	145	17	,	,	PUNCT
fbem-13328	145	18	risk	risk	NOUN
fbem-13328	145	19	management	management	NOUN
fbem-13328	145	20	,	,	PUNCT
fbem-13328	145	21	and	and	CCONJ
fbem-13328	145	22	compliance	compliance	NOUN
fbem-13328	145	23	review	review	NOUN
fbem-13328	145	24	,	,	PUNCT
fbem-13328	145	25	artificial	artificial	ADJ
fbem-13328	145	26	intelligence	intelligence	NOUN
fbem-13328	145	27	technology	technology	NOUN
fbem-13328	145	28	can	can	AUX
fbem-13328	145	29	also	also	ADV
fbem-13328	145	30	be	be	AUX
fbem-13328	145	31	applied	apply	VERB
fbem-13328	145	32	to	to	ADP
fbem-13328	145	33	auditing	auditing	NOUN
fbem-13328	145	34	,	,	PUNCT
fbem-13328	145	35	tax	tax	NOUN
fbem-13328	145	36	planning	planning	NOUN
fbem-13328	145	37	,	,	PUNCT
fbem-13328	145	38	financial	financial	ADJ
fbem-13328	145	39	management	management	NOUN
fbem-13328	145	40	consulting	consulting	NOUN
fbem-13328	145	41	,	,	PUNCT
fbem-13328	145	42	and	and	CCONJ
fbem-13328	145	43	other	other	ADJ
fbem-13328	145	44	aspects	aspect	NOUN
fbem-13328	145	45	of	of	ADP
fbem-13328	145	46	accounting	accounting	NOUN
fbem-13328	145	47	firms	firm	NOUN
fbem-13328	145	48	.	.	PUNCT
fbem-13328	146	1	in	in	ADP
fbem-13328	146	2	the	the	DET
fbem-13328	146	3	future	future	NOUN
fbem-13328	146	4	,	,	PUNCT
fbem-13328	146	5	artificial	artificial	ADJ
fbem-13328	146	6	intelligence	intelligence	NOUN
fbem-13328	146	7	technology	technology	NOUN
fbem-13328	146	8	will	will	AUX
fbem-13328	146	9	be	be	AUX
fbem-13328	146	10	more	more	ADV
fbem-13328	146	11	widely	widely	ADV
fbem-13328	146	12	penetrated	penetrate	VERB
fbem-13328	146	13	into	into	ADP
fbem-13328	146	14	various	various	ADJ
fbem-13328	146	15	fields	field	NOUN
fbem-13328	146	16	of	of	ADP
fbem-13328	146	17	the	the	DET
fbem-13328	146	18	accounting	accounting	NOUN
fbem-13328	146	19	profession	profession	NOUN
fbem-13328	146	20	.	.	PUNCT
fbem-13328	147	1	artificial	artificial	ADJ
fbem-13328	147	2	intelligence	intelligence	NOUN
fbem-13328	147	3	technology	technology	NOUN
fbem-13328	147	4	will	will	AUX
fbem-13328	147	5	be	be	AUX
fbem-13328	147	6	deeply	deeply	ADV
fbem-13328	147	7	integrated	integrate	VERB
fbem-13328	147	8	with	with	ADP
fbem-13328	147	9	human	human	ADJ
fbem-13328	147	10	intelligence	intelligence	NOUN
fbem-13328	147	11	.	.	PUNCT
fbem-13328	148	1	in	in	ADP
fbem-13328	148	2	the	the	DET
fbem-13328	148	3	future	future	NOUN
fbem-13328	148	4	,	,	PUNCT
fbem-13328	148	5	artificial	artificial	ADJ
fbem-13328	148	6	intelligence	intelligence	NOUN
fbem-13328	148	7	technology	technology	NOUN
fbem-13328	148	8	will	will	AUX
fbem-13328	148	9	pay	pay	VERB
fbem-13328	148	10	more	more	ADJ
fbem-13328	148	11	attention	attention	NOUN
fbem-13328	148	12	to	to	ADP
fbem-13328	148	13	the	the	DET
fbem-13328	148	14	synergy	synergy	NOUN
fbem-13328	148	15	with	with	ADP
fbem-13328	148	16	human	human	ADJ
fbem-13328	148	17	intelligence	intelligence	NOUN
fbem-13328	148	18	,	,	PUNCT
fbem-13328	148	19	and	and	CCONJ
fbem-13328	148	20	through	through	ADP
fbem-13328	148	21	cooperation	cooperation	NOUN
fbem-13328	148	22	with	with	ADP
fbem-13328	148	23	professionals	professional	NOUN
fbem-13328	148	24	from	from	ADP
fbem-13328	148	25	accounting	accounting	NOUN
fbem-13328	148	26	firms	firm	NOUN
fbem-13328	148	27	,	,	PUNCT
fbem-13328	148	28	the	the	DET
fbem-13328	148	29	intelligent	intelligent	ADJ
fbem-13328	148	30	transformation	transformation	NOUN
fbem-13328	148	31	of	of	ADP
fbem-13328	148	32	the	the	DET
fbem-13328	148	33	accounting	accounting	NOUN
fbem-13328	148	34	field	field	NOUN
fbem-13328	148	35	will	will	AUX
fbem-13328	148	36	proceed	proceed	VERB
fbem-13328	148	37	smoothly	smoothly	ADV
fbem-13328	148	38	.	.	PUNCT
fbem-13328	149	1	references	reference	NOUN
fbem-13328	149	2	[	[	X
fbem-13328	149	3	1	1	NUM
fbem-13328	149	4	]	]	PUNCT
fbem-13328	149	5	wang	wang	PROPN
fbem-13328	149	6	chunhua	chunhua	PROPN
fbem-13328	149	7	.	.	PUNCT
fbem-13328	150	1	research	research	NOUN
fbem-13328	150	2	on	on	ADP
fbem-13328	150	3	the	the	DET
fbem-13328	150	4	prediction	prediction	NOUN
fbem-13328	150	5	method	method	NOUN
fbem-13328	150	6	of	of	ADP
fbem-13328	150	7	enterprise	enterprise	NOUN
fbem-13328	150	8	financial	financial	ADJ
fbem-13328	150	9	distress	distress	NOUN
fbem-13328	150	10	based	base	VERB
fbem-13328	150	11	on	on	ADP
fbem-13328	150	12	deep	deep	ADJ
fbem-13328	150	13	learning	learning	NOUN
fbem-13328	150	14	[	[	X
fbem-13328	150	15	j	j	X
fbem-13328	150	16	]	]	X
fbem-13328	150	17	.	.	PUNCT
fbem-13328	151	1	engineering	engineer	VERB
fbem-13328	151	2	economics	economic	NOUN
fbem-13328	151	3	,	,	PUNCT
fbem-13328	151	4	2023,33	2023,33	NUM
fbem-13328	151	5	(	(	PUNCT
fbem-13328	151	6	03	03	NUM
fbem-13328	151	7	):	):	PUNCT
fbem-13328	151	8	19	19	NUM
fbem-13328	151	9	-	-	SYM
fbem-13328	151	10	40	40	NUM
fbem-13328	152	1	[	[	X
fbem-13328	152	2	2	2	X
fbem-13328	152	3	]	]	PUNCT
fbem-13328	152	4	wang	wang	PROPN
fbem-13328	152	5	yulong	yulong	PROPN
fbem-13328	152	6	,	,	PUNCT
fbem-13328	152	7	zhou	zhou	PROPN
fbem-13328	152	8	liu	liu	PROPN
fbem-13328	152	9	,	,	PUNCT
fbem-13328	152	10	zhang	zhang	PROPN
fbem-13328	152	11	difei	difei	PROPN
fbem-13328	152	12	.	.	PUNCT
fbem-13328	153	1	prediction	prediction	NOUN
fbem-13328	153	2	of	of	ADP
fbem-13328	153	3	corporate	corporate	ADJ
fbem-13328	153	4	debt	debt	NOUN
fbem-13328	153	5	default	default	NOUN
fbem-13328	153	6	risk	risk	NOUN
fbem-13328	153	7	:	:	PUNCT
fbem-13328	153	8	a	a	DET
fbem-13328	153	9	machine	machine	NOUN
fbem-13328	153	10	learning	learn	VERB
fbem-13328	153	11	perspective	perspective	NOUN
fbem-13328	154	1	[	[	X
fbem-13328	154	2	j	j	X
fbem-13328	154	3	]	]	X
fbem-13328	154	4	.	.	PUNCT
fbem-13328	155	1	financial	financial	ADJ
fbem-13328	155	2	science	science	NOUN
fbem-13328	155	3	,	,	PUNCT
fbem-13328	155	4	2022	2022	NUM
fbem-13328	155	5	,	,	PUNCT
fbem-13328	155	6	no	no	INTJ
fbem-13328	155	7	.	.	NOUN
fbem-13328	155	8	78	78	NUM
fbem-13328	155	9	(	(	PUNCT
fbem-13328	155	10	06	06	NUM
fbem-13328	155	11	):	):	PUNCT
fbem-13328	155	12	62	62	NUM
fbem-13328	155	13	-	-	SYM
fbem-13328	155	14	74	74	NUM
fbem-13328	156	1	[	[	X
fbem-13328	156	2	3	3	NUM
fbem-13328	156	3	]	]	X
fbem-13328	156	4	li	li	PROPN
fbem-13328	156	5	hongqin	hongqin	PROPN
fbem-13328	156	6	,	,	PUNCT
fbem-13328	156	7	zhai	zhai	PROPN
fbem-13328	156	8	jun	jun	PROPN
fbem-13328	156	9	.	.	PROPN
fbem-13328	157	1	intelligent	intelligent	ADJ
fbem-13328	157	2	dynamic	dynamic	ADJ
fbem-13328	157	3	financial	financial	ADJ
fbem-13328	157	4	reporting	reporting	NOUN
fbem-13328	157	5	in	in	ADP
fbem-13328	157	6	the	the	DET
fbem-13328	157	7	age	age	NOUN
fbem-13328	157	8	of	of	ADP
fbem-13328	157	9	artificial	artificial	ADJ
fbem-13328	157	10	intelligence	intelligence	NOUN
fbem-13328	158	1	[	[	X
fbem-13328	158	2	j	j	X
fbem-13328	158	3	]	]	X
fbem-13328	158	4	.	.	PUNCT
fbem-13328	159	1	friends	friend	NOUN
fbem-13328	159	2	of	of	ADP
fbem-13328	159	3	accounting	accounting	NOUN
fbem-13328	159	4	,	,	PUNCT
fbem-13328	159	5	2020	2020	NUM
fbem-13328	159	6	(	(	PUNCT
fbem-13328	159	7	23	23	NUM
fbem-13328	159	8	):	):	PUNCT
fbem-13328	159	9	103	103	NUM
fbem-13328	159	10	-	-	SYM
fbem-13328	159	11	108	108	NUM
fbem-13328	159	12	[	[	X
fbem-13328	159	13	4	4	NUM
fbem-13328	159	14	]	]	X
fbem-13328	159	15	gyamfi	gyamfi	NOUN
fbem-13328	159	16	,	,	PUNCT
fbem-13328	159	17	n.	n.	PROPN
fbem-13328	159	18	k.	k.	PROPN
fbem-13328	159	19	,	,	PUNCT
fbem-13328	159	20	&	&	CCONJ
fbem-13328	159	21	abdulai	abdulai	PROPN
fbem-13328	159	22	,	,	PUNCT
fbem-13328	159	23	j.-d	j.-d	PROPN
fbem-13328	159	24	.	.	PUNCT
fbem-13328	160	1	(	(	PUNCT
fbem-13328	160	2	2018	2018	NUM
fbem-13328	160	3	)	)	PUNCT
fbem-13328	160	4	.	.	PUNCT
fbem-13328	161	1	bank	bank	NOUN
fbem-13328	161	2	fraud	fraud	NOUN
fbem-13328	161	3	detection	detection	NOUN
fbem-13328	161	4	using	use	VERB
fbem-13328	161	5	support	support	NOUN
fbem-13328	161	6	vector	vector	NOUN
fbem-13328	161	7	machine	machine	NOUN
fbem-13328	161	8	.	.	PUNCT
fbem-13328	162	1	2018	2018	NUM
fbem-13328	162	2	ieee	ieee	NOUN
fbem-13328	162	3	9th	9th	ADJ
fbem-13328	162	4	annual	annual	ADJ
fbem-13328	162	5	information	information	NOUN
fbem-13328	162	6	technology	technology	NOUN
fbem-13328	162	7	,	,	PUNCT
fbem-13328	162	8	electronics	electronic	NOUN
fbem-13328	162	9	and	and	CCONJ
fbem-13328	162	10	mobile	mobile	ADJ
fbem-13328	162	11	communication	communication	NOUN
fbem-13328	162	12	conference	conference	NOUN
fbem-13328	162	13	(	(	PUNCT
fbem-13328	162	14	iemcon	iemcon	NOUN
fbem-13328	162	15	)	)	PUNCT
fbem-13328	162	16	.	.	PUNCT
fbem-13328	163	1	[	[	X
fbem-13328	163	2	5	5	NUM
fbem-13328	163	3	]	]	PUNCT
fbem-13328	163	4	stancheva	stancheva	NOUN
fbem-13328	163	5	-	-	PUNCT
fbem-13328	163	6	todorova	todorova	ADP
fbem-13328	163	7	e	e	NOUN
fbem-13328	163	8	p.	p.	NOUN
fbem-13328	163	9	how	how	SCONJ
fbem-13328	163	10	artificial	artificial	ADJ
fbem-13328	163	11	intelligence	intelligence	NOUN
fbem-13328	163	12	is	be	AUX
fbem-13328	163	13	challenging	challenge	VERB
fbem-13328	163	14	accounting	account	VERB
fbem-13328	163	15	profession[j	profession[j	NOUN
fbem-13328	163	16	]	]	PUNCT
fbem-13328	163	17	.	.	PUNCT
fbem-13328	164	1	journal	journal	PROPN
fbem-13328	164	2	of	of	ADP
fbem-13328	164	3	international	international	ADJ
fbem-13328	164	4	scientific	scientific	ADJ
fbem-13328	164	5	publications	publication	NOUN
fbem-13328	164	6	"	"	PUNCT
fbem-13328	164	7	economy	economy	NOUN
fbem-13328	164	8	&	&	CCONJ
fbem-13328	164	9	business	business	NOUN
fbem-13328	164	10	,	,	PUNCT
fbem-13328	164	11	2018	2018	NUM
fbem-13328	164	12	,	,	PUNCT
fbem-13328	164	13	12	12	NUM
fbem-13328	164	14	:	:	SYM
fbem-13328	164	15	126141	126141	NUM
fbem-13328	164	16	.	.	PUNCT
fbem-13328	165	1	[	[	X
fbem-13328	165	2	6	6	NUM
fbem-13328	165	3	]	]	X
fbem-13328	165	4	zhang	zhang	PROPN
fbem-13328	165	5	,	,	PUNCT
fbem-13328	165	6	y.	y.	PROPN
fbem-13328	165	7	,	,	PUNCT
fbem-13328	165	8	xiong	xiong	PROPN
fbem-13328	165	9	,	,	PUNCT
fbem-13328	165	10	f.	f.	PROPN
fbem-13328	165	11	,	,	PUNCT
fbem-13328	165	12	xie	xie	PROPN
fbem-13328	165	13	,	,	PUNCT
fbem-13328	165	14	y.	y.	PROPN
fbem-13328	165	15	,	,	PUNCT
fbem-13328	165	16	fan	fan	PROPN
fbem-13328	165	17	,	,	PUNCT
fbem-13328	165	18	x.	x.	PROPN
fbem-13328	165	19	,	,	PUNCT
fbem-13328	165	20	&	&	CCONJ
fbem-13328	165	21	gu	gu	PROPN
fbem-13328	165	22	,	,	PUNCT
fbem-13328	165	23	h.	h.	PROPN
fbem-13328	165	24	(	(	PUNCT
fbem-13328	165	25	2020	2020	NUM
fbem-13328	165	26	)	)	PUNCT
fbem-13328	165	27	.	.	PUNCT
fbem-13328	166	1	the	the	DET
fbem-13328	166	2	impact	impact	NOUN
fbem-13328	166	3	of	of	ADP
fbem-13328	166	4	artificial	artificial	ADJ
fbem-13328	166	5	intelligence	intelligence	NOUN
fbem-13328	166	6	and	and	CCONJ
fbem-13328	166	7	blockchain	blockchain	PROPN
fbem-13328	166	8	on	on	ADP
fbem-13328	166	9	the	the	DET
fbem-13328	166	10	accounting	accounting	NOUN
fbem-13328	166	11	profession	profession	NOUN
fbem-13328	166	12	.	.	PUNCT
fbem-13328	167	1	ieee	ieee	NOUN
fbem-13328	167	2	access	access	NOUN
fbem-13328	167	3	,	,	PUNCT
fbem-13328	167	4	1–1	1–1	NUM
fbem-13328	167	5	.	.	PUNCT
fbem-13328	168	1	[	[	X
fbem-13328	168	2	7	7	X
fbem-13328	168	3	]	]	X
fbem-13328	168	4	zhang	zhang	PROPN
fbem-13328	168	5	zixin	zixin	PROPN
fbem-13328	168	6	,	,	PUNCT
fbem-13328	168	7	yang	yang	PROPN
fbem-13328	168	8	xin	xin	PROPN
fbem-13328	168	9	,	,	PUNCT
fbem-13328	168	10	xin	xin	PROPN
fbem-13328	168	11	meng	meng	PROPN
fbem-13328	168	12	.	.	PUNCT
fbem-13328	169	1	analysis	analysis	NOUN
fbem-13328	169	2	of	of	ADP
fbem-13328	169	3	the	the	DET
fbem-13328	169	4	professional	professional	ADJ
fbem-13328	169	5	positioning	positioning	NOUN
fbem-13328	169	6	of	of	ADP
fbem-13328	169	7	accounting	accounting	NOUN
fbem-13328	169	8	personnel	personnel	NOUN
fbem-13328	169	9	under	under	ADP
fbem-13328	169	10	the	the	DET
fbem-13328	169	11	application	application	NOUN
fbem-13328	169	12	of	of	ADP
fbem-13328	169	13	artificial	artificial	ADJ
fbem-13328	169	14	intelligence	intelligence	NOUN
fbem-13328	169	15	accounting	accounting	NOUN
fbem-13328	170	1	[	[	X
fbem-13328	170	2	j	j	X
fbem-13328	170	3	]	]	X
fbem-13328	170	4	.	.	PUNCT
fbem-13328	171	1	china	china	PROPN
fbem-13328	171	2	business	business	PROPN
fbem-13328	171	3	review	review	PROPN
fbem-13328	171	4	,	,	PUNCT
fbem-13328	171	5	2016	2016	NUM
fbem-13328	171	6	(	(	PUNCT
fbem-13328	171	7	30	30	NUM
fbem-13328	171	8	):	):	PUNCT
fbem-13328	171	9	168	168	NUM
fbem-13328	171	10	-	-	SYM
fbem-13328	171	11	169	169	NUM
fbem-13328	172	1	[	[	X
fbem-13328	172	2	8	8	NUM
fbem-13328	172	3	]	]	PUNCT
fbem-13328	172	4	shaffer	shaffer	NOUN
fbem-13328	172	5	k	k	PROPN
fbem-13328	172	6	j	j	PROPN
fbem-13328	172	7	,	,	PUNCT
fbem-13328	172	8	gaumer	gaumer	PROPN
fbem-13328	172	9	c	c	PROPN
fbem-13328	172	10	j	j	PROPN
fbem-13328	172	11	,	,	PUNCT
fbem-13328	172	12	bradley	bradley	PROPN
fbem-13328	172	13	k	k	PROPN
fbem-13328	173	1	p.	p.	PROPN
fbem-13328	173	2	artificial	artificial	ADJ
fbem-13328	173	3	intelligence	intelligence	NOUN
fbem-13328	173	4	products	product	NOUN
fbem-13328	173	5	reshape	reshape	VERB
fbem-13328	173	6	accounting	accounting	NOUN
fbem-13328	173	7	:	:	PUNCT
fbem-13328	173	8	time	time	NOUN
fbem-13328	173	9	to	to	PART
fbem-13328	173	10	re	re	VERB
fbem-13328	173	11	-	-	VERB
fbem-13328	173	12	train[j	train[j	X
fbem-13328	173	13	]	]	PUNCT
fbem-13328	173	14	.	.	PUNCT
fbem-13328	174	1	development	development	NOUN
fbem-13328	174	2	and	and	CCONJ
fbem-13328	174	3	learning	learn	VERB
fbem-13328	174	4	in	in	ADP
fbem-13328	174	5	organizations	organization	NOUN
fbem-13328	174	6	:	:	PUNCT
fbem-13328	174	7	an	an	DET
fbem-13328	174	8	international	international	ADJ
fbem-13328	174	9	journal	journal	NOUN
fbem-13328	174	10	,	,	PUNCT
fbem-13328	174	11	2020	2020	NUM
fbem-13328	174	12	,	,	PUNCT
fbem-13328	174	13	34(6	34(6	NUM
fbem-13328	174	14	):	):	PUNCT
fbem-13328	174	15	41	41	NUM
fbem-13328	174	16	-	-	SYM
fbem-13328	174	17	43	43	NUM
fbem-13328	174	18	.	.	PUNCT
fbem-13328	175	1	[	[	X
fbem-13328	175	2	9	9	NUM
fbem-13328	175	3	]	]	PUNCT
fbem-13328	175	4	holmes	holme	NOUN
fbem-13328	175	5	a	a	DET
fbem-13328	175	6	f	f	PROPN
fbem-13328	175	7	,	,	PUNCT
fbem-13328	175	8	douglass	douglass	PROPN
fbem-13328	175	9	a.	a.	PROPN
fbem-13328	175	10	artificial	artificial	PROPN
fbem-13328	175	11	intelligence	intelligence	NOUN
fbem-13328	175	12	:	:	PUNCT
fbem-13328	175	13	reshaping	reshape	VERB
fbem-13328	175	14	the	the	DET
fbem-13328	175	15	accounting	accounting	NOUN
fbem-13328	175	16	profession	profession	NOUN
fbem-13328	175	17	and	and	CCONJ
fbem-13328	175	18	the	the	DET
fbem-13328	175	19	disruption	disruption	NOUN
fbem-13328	175	20	to	to	AUX
fbem-13328	175	21	accounting	account	VERB
fbem-13328	175	22	education[j	education[j	PROPN
fbem-13328	175	23	]	]	PUNCT
fbem-13328	175	24	.	.	PUNCT
fbem-13328	176	1	journal	journal	NOUN
fbem-13328	176	2	of	of	ADP
fbem-13328	176	3	emerging	emerge	VERB
fbem-13328	176	4	technologies	technology	NOUN
fbem-13328	176	5	in	in	ADP
fbem-13328	176	6	accounting	accounting	NOUN
fbem-13328	176	7	,	,	PUNCT
fbem-13328	176	8	2022	2022	NUM
fbem-13328	176	9	,	,	PUNCT
fbem-13328	176	10	19(1	19(1	NUM
fbem-13328	176	11	):	):	PUNCT
fbem-13328	176	12	53	53	NUM
fbem-13328	176	13	-	-	SYM
fbem-13328	176	14	68	68	NUM
fbem-13328	176	15	.	.	PUNCT
fbem-13328	177	1	[	[	X
fbem-13328	177	2	10	10	NUM
fbem-13328	177	3	]	]	X
fbem-13328	177	4	shrier	shrier	X
fbem-13328	177	5	d	d	PROPN
fbem-13328	177	6	,	,	PUNCT
fbem-13328	177	7	wu	wu	PROPN
fbem-13328	177	8	w	w	PROPN
fbem-13328	177	9	,	,	PUNCT
fbem-13328	177	10	pentland	pentland	PROPN
fbem-13328	177	11	a.	a.	PROPN
fbem-13328	177	12	blockchain	blockchain	PROPN
fbem-13328	177	13	&	&	CCONJ
fbem-13328	177	14	infrastructure	infrastructure	PROPN
fbem-13328	177	15	(	(	PUNCT
fbem-13328	177	16	identity	identity	NOUN
fbem-13328	177	17	,	,	PUNCT
fbem-13328	177	18	data	datum	NOUN
fbem-13328	177	19	security	security	NOUN
fbem-13328	177	20	)	)	PUNCT
fbem-13328	178	1	[	[	X
fbem-13328	178	2	j	j	X
fbem-13328	178	3	]	]	X
fbem-13328	178	4	.	.	PUNCT
fbem-13328	178	5	massachusetts	massachusetts	PROPN
fbem-13328	178	6	institute	institute	PROPN
fbem-13328	178	7	of	of	ADP
fbem-13328	178	8	technology	technology	NOUN
fbem-13328	178	9	-	-	PUNCT
fbem-13328	178	10	connection	connection	NOUN
fbem-13328	178	11	science	science	NOUN
fbem-13328	178	12	,	,	PUNCT
fbem-13328	178	13	2016	2016	NUM
fbem-13328	178	14	,	,	PUNCT
fbem-13328	178	15	1(3	1(3	NUM
fbem-13328	178	16	):	):	PUNCT
fbem-13328	178	17	1	1	NUM
fbem-13328	178	18	-	-	SYM
fbem-13328	178	19	19	19	NUM
fbem-13328	178	20	.	.	PUNCT
fbem-13328	179	1	[	[	X
fbem-13328	179	2	11	11	NUM
fbem-13328	179	3	]	]	X
fbem-13328	179	4	lu	lu	PROPN
fbem-13328	179	5	y.	y.	PROPN
fbem-13328	179	6	blockchain	blockchain	PROPN
fbem-13328	179	7	and	and	CCONJ
fbem-13328	179	8	the	the	DET
fbem-13328	179	9	related	related	ADJ
fbem-13328	179	10	issues	issue	NOUN
fbem-13328	179	11	:	:	PUNCT
fbem-13328	179	12	a	a	DET
fbem-13328	179	13	review	review	NOUN
fbem-13328	179	14	of	of	ADP
fbem-13328	179	15	current	current	ADJ
fbem-13328	179	16	research	research	NOUN
fbem-13328	179	17	topics[j	topics[j	PROPN
fbem-13328	179	18	]	]	PUNCT
fbem-13328	179	19	.	.	PUNCT
fbem-13328	180	1	journal	journal	PROPN
fbem-13328	180	2	of	of	ADP
fbem-13328	180	3	management	management	NOUN
fbem-13328	180	4	analytics	analytic	NOUN
fbem-13328	180	5	,	,	PUNCT
fbem-13328	180	6	2018	2018	NUM
fbem-13328	180	7	,	,	PUNCT
fbem-13328	180	8	5(4	5(4	NUM
fbem-13328	180	9	):	):	PUNCT
fbem-13328	180	10	231	231	NUM
fbem-13328	180	11	-	-	SYM
fbem-13328	180	12	255	255	NUM
fbem-13328	180	13	.	.	PUNCT
fbem-13328	180	14	266	266	NUM
fbem-13328	181	1	[	[	SYM
fbem-13328	181	2	12	12	NUM
fbem-13328	181	3	]	]	X
fbem-13328	181	4	lipton	lipton	PROPN
fbem-13328	181	5	z	z	PROPN
fbem-13328	181	6	c.	c.	PROPN
fbem-13328	181	7	the	the	DET
fbem-13328	181	8	mythos	mythos	NOUN
fbem-13328	181	9	of	of	ADP
fbem-13328	181	10	model	model	NOUN
fbem-13328	181	11	interpretability	interpretability	NOUN
fbem-13328	181	12	:	:	PUNCT
fbem-13328	181	13	in	in	ADP
fbem-13328	181	14	machine	machine	NOUN
fbem-13328	181	15	learning	learning	NOUN
fbem-13328	181	16	,	,	PUNCT
fbem-13328	181	17	the	the	DET
fbem-13328	181	18	concept	concept	NOUN
fbem-13328	181	19	of	of	ADP
fbem-13328	181	20	interpretability	interpretability	NOUN
fbem-13328	181	21	is	be	AUX
fbem-13328	181	22	both	both	ADV
fbem-13328	181	23	important	important	ADJ
fbem-13328	181	24	and	and	CCONJ
fbem-13328	181	25	slippery[j	slippery[j	NOUN
fbem-13328	181	26	]	]	PUNCT
fbem-13328	181	27	.	.	PUNCT
fbem-13328	182	1	queue	queue	NOUN
fbem-13328	182	2	,	,	PUNCT
fbem-13328	182	3	2018	2018	NUM
fbem-13328	182	4	,	,	PUNCT
fbem-13328	182	5	16(3	16(3	NUM
fbem-13328	182	6	):	):	PUNCT
fbem-13328	182	7	31	31	NUM
fbem-13328	182	8	-	-	SYM
fbem-13328	182	9	57	57	NUM
fbem-13328	182	10	.	.	PUNCT
fbem-13328	183	1	[	[	X
fbem-13328	183	2	13	13	NUM
fbem-13328	183	3	]	]	X
fbem-13328	183	4	chukwuani	chukwuani	NOUN
fbem-13328	183	5	,	,	PUNCT
fbem-13328	183	6	v.	v.	ADP
fbem-13328	183	7	n.	n.	NOUN
fbem-13328	183	8	,	,	PUNCT
fbem-13328	183	9	&	&	CCONJ
fbem-13328	183	10	egiyi	egiyi	ADV
fbem-13328	183	11	,	,	PUNCT
fbem-13328	183	12	m.	m.	NOUN
fbem-13328	183	13	a.	a.	NOUN
fbem-13328	183	14	(	(	PUNCT
fbem-13328	183	15	2020	2020	NUM
fbem-13328	183	16	)	)	PUNCT
fbem-13328	183	17	.	.	PUNCT
fbem-13328	184	1	automation	automation	NOUN
fbem-13328	184	2	of	of	ADP
fbem-13328	184	3	accounting	accounting	NOUN
fbem-13328	184	4	processes	process	NOUN
fbem-13328	184	5	:	:	PUNCT
fbem-13328	184	6	impact	impact	NOUN
fbem-13328	184	7	of	of	ADP
fbem-13328	184	8	artificial	artificial	ADJ
fbem-13328	184	9	intelligence	intelligence	NOUN
fbem-13328	184	10	.	.	PUNCT
fbem-13328	185	1	international	international	ADJ
fbem-13328	185	2	journal	journal	PROPN
fbem-13328	185	3	of	of	ADP
fbem-13328	185	4	research	research	NOUN
fbem-13328	185	5	and	and	CCONJ
fbem-13328	185	6	innovation	innovation	NOUN
fbem-13328	185	7	in	in	ADP
fbem-13328	185	8	social	social	ADJ
fbem-13328	185	9	science	science	NOUN
fbem-13328	185	10	(	(	PUNCT
fbem-13328	185	11	ijriss	ijriss	NOUN
fbem-13328	185	12	)	)	PUNCT
fbem-13328	185	13	,	,	PUNCT
fbem-13328	185	14	4	4	NUM
fbem-13328	185	15	,	,	PUNCT
fbem-13328	185	16	444	444	NUM
fbem-13328	185	17	-	-	SYM
fbem-13328	185	18	449	449	NUM
fbem-13328	185	19	.	.	PUNCT