id	sid	tid	token	lemma	pos
fbem-30752	1	1	frontiers	frontier	NOUN
fbem-30752	1	2	in	in	ADP
fbem-30752	1	3	business	business	NOUN
fbem-30752	1	4	,	,	PUNCT
fbem-30752	1	5	economics	economic	NOUN
fbem-30752	1	6	and	and	CCONJ
fbem-30752	1	7	management	management	NOUN
fbem-30752	1	8	issn	issn	PROPN
fbem-30752	1	9	:	:	PUNCT
fbem-30752	1	10	2766	2766	NUM
fbem-30752	1	11	-	-	PUNCT
fbem-30752	1	12	824x	824x	NUM
fbem-30752	1	13	|	|	ADJ
fbem-30752	1	14	vol	vol	NOUN
fbem-30752	1	15	.	.	PROPN
fbem-30752	2	1	19	19	NUM
fbem-30752	2	2	,	,	PUNCT
fbem-30752	2	3	no	no	INTJ
fbem-30752	2	4	.	.	NOUN
fbem-30752	2	5	2	2	NUM
fbem-30752	2	6	,	,	PUNCT
fbem-30752	2	7	2025	2025	NUM
fbem-30752	2	8	44	44	NUM
fbem-30752	2	9	the	the	DET
fbem-30752	2	10	value	value	NOUN
fbem-30752	2	11	and	and	CCONJ
fbem-30752	2	12	application	application	NOUN
fbem-30752	2	13	of	of	ADP
fbem-30752	2	14	marxist	marxist	ADJ
fbem-30752	2	15	theory	theory	NOUN
fbem-30752	2	16	and	and	CCONJ
fbem-30752	2	17	social	social	ADJ
fbem-30752	2	18	science	science	NOUN
fbem-30752	2	19	methodology	methodology	NOUN
fbem-30752	2	20	in	in	ADP
fbem-30752	2	21	accounting	accounting	NOUN
fbem-30752	2	22	xin	xin	PROPN
fbem-30752	2	23	yi	yi	PROPN
fbem-30752	2	24	,	,	PUNCT
fbem-30752	2	25	yuwei	yuwei	PROPN
fbem-30752	2	26	liu	liu	PROPN
fbem-30752	2	27	,	,	PUNCT
fbem-30752	2	28	zhoupei	zhoupei	PROPN
fbem-30752	2	29	yang	yang	PROPN
fbem-30752	2	30	,	,	PUNCT
fbem-30752	2	31	yulu	yulu	VERB
fbem-30752	2	32	han	han	PROPN
fbem-30752	2	33	chengdu	chengdu	PROPN
fbem-30752	2	34	university	university	PROPN
fbem-30752	2	35	,	,	PUNCT
fbem-30752	2	36	chengdu	chengdu	PROPN
fbem-30752	2	37	610000	610000	NUM
fbem-30752	2	38	,	,	PUNCT
fbem-30752	2	39	china	china	PROPN
fbem-30752	2	40	abstract	abstract	NOUN
fbem-30752	2	41	:	:	PUNCT
fbem-30752	2	42	this	this	DET
fbem-30752	2	43	paper	paper	NOUN
fbem-30752	2	44	explores	explore	VERB
fbem-30752	2	45	the	the	DET
fbem-30752	2	46	application	application	NOUN
fbem-30752	2	47	value	value	NOUN
fbem-30752	2	48	and	and	CCONJ
fbem-30752	2	49	practical	practical	ADJ
fbem-30752	2	50	significance	significance	NOUN
fbem-30752	2	51	of	of	ADP
fbem-30752	2	52	marxist	marxist	ADJ
fbem-30752	2	53	theory	theory	NOUN
fbem-30752	2	54	and	and	CCONJ
fbem-30752	2	55	social	social	ADJ
fbem-30752	2	56	science	science	NOUN
fbem-30752	2	57	methodology	methodology	NOUN
fbem-30752	2	58	in	in	ADP
fbem-30752	2	59	accounting	accounting	NOUN
fbem-30752	2	60	by	by	ADP
fbem-30752	2	61	analyzing	analyze	VERB
fbem-30752	2	62	the	the	DET
fbem-30752	2	63	basic	basic	ADJ
fbem-30752	2	64	principles	principle	NOUN
fbem-30752	2	65	of	of	ADP
fbem-30752	2	66	marxist	marxist	ADJ
fbem-30752	2	67	theory	theory	NOUN
fbem-30752	2	68	and	and	CCONJ
fbem-30752	2	69	social	social	ADJ
fbem-30752	2	70	science	science	NOUN
fbem-30752	2	71	methodology	methodology	NOUN
fbem-30752	2	72	,	,	PUNCT
fbem-30752	2	73	combined	combine	VERB
fbem-30752	2	74	with	with	ADP
fbem-30752	2	75	the	the	DET
fbem-30752	2	76	characteristics	characteristic	NOUN
fbem-30752	2	77	of	of	ADP
fbem-30752	2	78	accounting	accounting	NOUN
fbem-30752	2	79	.	.	PUNCT
fbem-30752	3	1	it	it	PRON
fbem-30752	3	2	aims	aim	VERB
fbem-30752	3	3	to	to	PART
fbem-30752	3	4	provide	provide	VERB
fbem-30752	3	5	new	new	ADJ
fbem-30752	3	6	ideas	idea	NOUN
fbem-30752	3	7	and	and	CCONJ
fbem-30752	3	8	methods	method	NOUN
fbem-30752	3	9	for	for	ADP
fbem-30752	3	10	accounting	accounting	NOUN
fbem-30752	3	11	education	education	NOUN
fbem-30752	3	12	and	and	CCONJ
fbem-30752	3	13	practice	practice	NOUN
fbem-30752	3	14	.	.	PUNCT
fbem-30752	4	1	keywords	keyword	NOUN
fbem-30752	4	2	:	:	PUNCT
fbem-30752	4	3	marxist	marxist	ADJ
fbem-30752	4	4	theory	theory	NOUN
fbem-30752	4	5	;	;	PUNCT
fbem-30752	4	6	social	social	ADJ
fbem-30752	4	7	science	science	NOUN
fbem-30752	4	8	methodology	methodology	NOUN
fbem-30752	4	9	;	;	PUNCT
fbem-30752	4	10	accounting	accounting	NOUN
fbem-30752	4	11	;	;	PUNCT
fbem-30752	4	12	application	application	NOUN
fbem-30752	4	13	value	value	NOUN
fbem-30752	4	14	.	.	PUNCT
fbem-30752	5	1	1	1	X
fbem-30752	5	2	.	.	X
fbem-30752	5	3	introduction	introduction	NOUN
fbem-30752	5	4	marxist	marxist	ADJ
fbem-30752	5	5	theory	theory	NOUN
fbem-30752	5	6	,	,	PUNCT
fbem-30752	5	7	established	establish	VERB
fbem-30752	5	8	by	by	ADP
fbem-30752	5	9	marx	marx	PROPN
fbem-30752	5	10	and	and	CCONJ
fbem-30752	5	11	engels	engels	PROPN
fbem-30752	5	12	and	and	CCONJ
fbem-30752	5	13	further	far	ADV
fbem-30752	5	14	advanced	advance	VERB
fbem-30752	5	15	by	by	ADP
fbem-30752	5	16	their	their	PRON
fbem-30752	5	17	successors	successor	NOUN
fbem-30752	5	18	,	,	PUNCT
fbem-30752	5	19	constitutes	constitute	VERB
fbem-30752	5	20	a	a	DET
fbem-30752	5	21	scientific	scientific	ADJ
fbem-30752	5	22	theoretical	theoretical	ADJ
fbem-30752	5	23	framework	framework	NOUN
fbem-30752	5	24	that	that	PRON
fbem-30752	5	25	encapsulates	encapsulate	VERB
fbem-30752	5	26	the	the	DET
fbem-30752	5	27	universal	universal	ADJ
fbem-30752	5	28	laws	law	NOUN
fbem-30752	5	29	governing	govern	VERB
fbem-30752	5	30	nature	nature	NOUN
fbem-30752	5	31	,	,	PUNCT
fbem-30752	5	32	society	society	NOUN
fbem-30752	5	33	,	,	PUNCT
fbem-30752	5	34	and	and	CCONJ
fbem-30752	5	35	human	human	ADJ
fbem-30752	5	36	cognition	cognition	NOUN
fbem-30752	5	37	.	.	PUNCT
fbem-30752	6	1	it	it	PRON
fbem-30752	6	2	is	be	AUX
fbem-30752	6	3	a	a	DET
fbem-30752	6	4	body	body	NOUN
fbem-30752	6	5	of	of	ADP
fbem-30752	6	6	thought	thought	NOUN
fbem-30752	6	7	asserting	assert	VERB
fbem-30752	6	8	the	the	DET
fbem-30752	6	9	inevitable	inevitable	ADJ
fbem-30752	6	10	supplanting	supplanting	NOUN
fbem-30752	6	11	of	of	ADP
fbem-30752	6	12	capitalism	capitalism	NOUN
fbem-30752	6	13	by	by	ADP
fbem-30752	6	14	socialism	socialism	NOUN
fbem-30752	6	15	and	and	CCONJ
fbem-30752	6	16	the	the	DET
fbem-30752	6	17	eventual	eventual	ADJ
fbem-30752	6	18	attainment	attainment	NOUN
fbem-30752	6	19	of	of	ADP
fbem-30752	6	20	communism	communism	NOUN
fbem-30752	6	21	.	.	PUNCT
fbem-30752	7	1	social	social	ADJ
fbem-30752	7	2	science	science	NOUN
fbem-30752	7	3	methodology	methodology	NOUN
fbem-30752	7	4	represents	represent	VERB
fbem-30752	7	5	a	a	DET
fbem-30752	7	6	theoretical	theoretical	ADJ
fbem-30752	7	7	system	system	NOUN
fbem-30752	7	8	dedicated	dedicate	VERB
fbem-30752	7	9	to	to	ADP
fbem-30752	7	10	the	the	DET
fbem-30752	7	11	study	study	NOUN
fbem-30752	7	12	of	of	ADP
fbem-30752	7	13	research	research	NOUN
fbem-30752	7	14	techniques	technique	NOUN
fbem-30752	7	15	in	in	ADP
fbem-30752	7	16	the	the	DET
fbem-30752	7	17	social	social	ADJ
fbem-30752	7	18	sciences	science	NOUN
fbem-30752	7	19	.	.	PUNCT
fbem-30752	8	1	it	it	PRON
fbem-30752	8	2	encompasses	encompass	VERB
fbem-30752	8	3	aspects	aspect	NOUN
fbem-30752	8	4	such	such	ADJ
fbem-30752	8	5	as	as	ADP
fbem-30752	8	6	research	research	NOUN
fbem-30752	8	7	design	design	NOUN
fbem-30752	8	8	,	,	PUNCT
fbem-30752	8	9	strategies	strategy	NOUN
fbem-30752	8	10	,	,	PUNCT
fbem-30752	8	11	and	and	CCONJ
fbem-30752	8	12	methods	method	NOUN
fbem-30752	8	13	for	for	ADP
fbem-30752	8	14	analyzing	analyze	VERB
fbem-30752	8	15	and	and	CCONJ
fbem-30752	8	16	interpreting	interpret	VERB
fbem-30752	8	17	research	research	NOUN
fbem-30752	8	18	outcomes	outcome	NOUN
fbem-30752	8	19	.	.	PUNCT
fbem-30752	9	1	this	this	DET
fbem-30752	9	2	methodology	methodology	NOUN
fbem-30752	9	3	classifies	classify	VERB
fbem-30752	9	4	research	research	NOUN
fbem-30752	9	5	approaches	approach	NOUN
fbem-30752	9	6	into	into	ADP
fbem-30752	9	7	quantitative	quantitative	ADJ
fbem-30752	9	8	and	and	CCONJ
fbem-30752	9	9	qualitative	qualitative	ADJ
fbem-30752	9	10	methods	method	NOUN
fbem-30752	9	11	,	,	PUNCT
fbem-30752	9	12	each	each	PRON
fbem-30752	9	13	fulfilling	fulfil	VERB
fbem-30752	9	14	a	a	DET
fbem-30752	9	15	distinct	distinct	ADJ
fbem-30752	9	16	and	and	CCONJ
fbem-30752	9	17	indispensable	indispensable	ADJ
fbem-30752	9	18	function	function	NOUN
fbem-30752	9	19	in	in	ADP
fbem-30752	9	20	social	social	ADJ
fbem-30752	9	21	science	science	NOUN
fbem-30752	9	22	research	research	NOUN
fbem-30752	9	23	.	.	PUNCT
fbem-30752	10	1	accounting	accounting	NOUN
fbem-30752	10	2	serves	serve	VERB
fbem-30752	10	3	as	as	ADP
fbem-30752	10	4	a	a	DET
fbem-30752	10	5	vital	vital	ADJ
fbem-30752	10	6	pillar	pillar	NOUN
fbem-30752	10	7	for	for	ADP
fbem-30752	10	8	socio	socio	NOUN
fbem-30752	10	9	-	-	PUNCT
fbem-30752	10	10	economic	economic	ADJ
fbem-30752	10	11	development	development	NOUN
fbem-30752	10	12	.	.	PUNCT
fbem-30752	11	1	both	both	DET
fbem-30752	11	2	businesses	business	NOUN
fbem-30752	11	3	and	and	CCONJ
fbem-30752	11	4	government	government	NOUN
fbem-30752	11	5	entities	entity	NOUN
fbem-30752	11	6	depend	depend	VERB
fbem-30752	11	7	on	on	ADP
fbem-30752	11	8	accounting	account	VERB
fbem-30752	11	9	for	for	ADP
fbem-30752	11	10	accurate	accurate	ADJ
fbem-30752	11	11	financial	financial	ADJ
fbem-30752	11	12	management	management	NOUN
fbem-30752	11	13	and	and	CCONJ
fbem-30752	11	14	informed	informed	ADJ
fbem-30752	11	15	decision	decision	NOUN
fbem-30752	11	16	-	-	PUNCT
fbem-30752	11	17	making	make	VERB
fbem-30752	11	18	analysis	analysis	NOUN
fbem-30752	11	19	.	.	PUNCT
fbem-30752	12	1	accounting	accounting	NOUN
fbem-30752	12	2	activities	activity	NOUN
fbem-30752	12	3	extend	extend	VERB
fbem-30752	12	4	beyond	beyond	ADP
fbem-30752	12	5	the	the	DET
fbem-30752	12	6	mere	mere	ADJ
fbem-30752	12	7	recording	recording	NOUN
fbem-30752	12	8	,	,	PUNCT
fbem-30752	12	9	analyzing	analyzing	NOUN
fbem-30752	12	10	,	,	PUNCT
fbem-30752	12	11	and	and	CCONJ
fbem-30752	12	12	reporting	reporting	NOUN
fbem-30752	12	13	of	of	ADP
fbem-30752	12	14	financial	financial	ADJ
fbem-30752	12	15	information	information	NOUN
fbem-30752	12	16	within	within	ADP
fbem-30752	12	17	enterprises	enterprise	NOUN
fbem-30752	12	18	;	;	PUNCT
fbem-30752	12	19	they	they	PRON
fbem-30752	12	20	also	also	ADV
fbem-30752	12	21	have	have	VERB
fbem-30752	12	22	a	a	DET
fbem-30752	12	23	bearing	bearing	NOUN
fbem-30752	12	24	on	on	ADP
fbem-30752	12	25	strategic	strategic	ADJ
fbem-30752	12	26	planning	planning	NOUN
fbem-30752	12	27	,	,	PUNCT
fbem-30752	12	28	cost	cost	NOUN
fbem-30752	12	29	management	management	NOUN
fbem-30752	12	30	,	,	PUNCT
fbem-30752	12	31	and	and	CCONJ
fbem-30752	12	32	investment	investment	NOUN
fbem-30752	12	33	choices	choice	NOUN
fbem-30752	12	34	.	.	PUNCT
fbem-30752	13	1	through	through	ADP
fbem-30752	13	2	the	the	DET
fbem-30752	13	3	effective	effective	ADJ
fbem-30752	13	4	analysis	analysis	NOUN
fbem-30752	13	5	and	and	CCONJ
fbem-30752	13	6	handling	handling	NOUN
fbem-30752	13	7	of	of	ADP
fbem-30752	13	8	financial	financial	ADJ
fbem-30752	13	9	data	datum	NOUN
fbem-30752	13	10	,	,	PUNCT
fbem-30752	13	11	accounting	accounting	NOUN
fbem-30752	13	12	professionals	professional	NOUN
fbem-30752	13	13	enable	enable	VERB
fbem-30752	13	14	enterprises	enterprise	NOUN
fbem-30752	13	15	to	to	PART
fbem-30752	13	16	understand	understand	VERB
fbem-30752	13	17	economic	economic	ADJ
fbem-30752	13	18	trends	trend	NOUN
fbem-30752	13	19	,	,	PUNCT
fbem-30752	13	20	forecast	forecast	NOUN
fbem-30752	13	21	market	market	NOUN
fbem-30752	13	22	developments	development	NOUN
fbem-30752	13	23	,	,	PUNCT
fbem-30752	13	24	and	and	CCONJ
fbem-30752	13	25	offer	offer	VERB
fbem-30752	13	26	robust	robust	ADJ
fbem-30752	13	27	support	support	NOUN
fbem-30752	13	28	for	for	ADP
fbem-30752	13	29	their	their	PRON
fbem-30752	13	30	sustainable	sustainable	ADJ
fbem-30752	13	31	growth	growth	NOUN
fbem-30752	13	32	.	.	PUNCT
fbem-30752	14	1	the	the	DET
fbem-30752	14	2	examination	examination	NOUN
fbem-30752	14	3	of	of	ADP
fbem-30752	14	4	the	the	DET
fbem-30752	14	5	value	value	NOUN
fbem-30752	14	6	and	and	CCONJ
fbem-30752	14	7	application	application	NOUN
fbem-30752	14	8	of	of	ADP
fbem-30752	14	9	marxist	marxist	ADJ
fbem-30752	14	10	theory	theory	NOUN
fbem-30752	14	11	and	and	CCONJ
fbem-30752	14	12	social	social	ADJ
fbem-30752	14	13	science	science	NOUN
fbem-30752	14	14	methodology	methodology	NOUN
fbem-30752	14	15	in	in	ADP
fbem-30752	14	16	the	the	DET
fbem-30752	14	17	field	field	NOUN
fbem-30752	14	18	of	of	ADP
fbem-30752	14	19	accounting	accounting	NOUN
fbem-30752	14	20	is	be	AUX
fbem-30752	14	21	essential	essential	ADJ
fbem-30752	14	22	from	from	ADP
fbem-30752	14	23	multiple	multiple	ADJ
fbem-30752	14	24	perspectives	perspective	NOUN
fbem-30752	14	25	.	.	PUNCT
fbem-30752	15	1	this	this	DET
fbem-30752	15	2	research	research	NOUN
fbem-30752	15	3	not	not	PART
fbem-30752	15	4	only	only	ADV
fbem-30752	15	5	offers	offer	VERB
fbem-30752	15	6	scientific	scientific	ADJ
fbem-30752	15	7	theoretical	theoretical	ADJ
fbem-30752	15	8	guidance	guidance	NOUN
fbem-30752	15	9	for	for	ADP
fbem-30752	15	10	accounting	accounting	NOUN
fbem-30752	15	11	practices	practice	NOUN
fbem-30752	15	12	but	but	CCONJ
fbem-30752	15	13	also	also	ADV
fbem-30752	15	14	contributes	contribute	VERB
fbem-30752	15	15	to	to	ADP
fbem-30752	15	16	elevating	elevate	VERB
fbem-30752	15	17	the	the	DET
fbem-30752	15	18	social	social	ADJ
fbem-30752	15	19	standing	standing	NOUN
fbem-30752	15	20	and	and	CCONJ
fbem-30752	15	21	influence	influence	NOUN
fbem-30752	15	22	of	of	ADP
fbem-30752	15	23	accounting	accounting	NOUN
fbem-30752	15	24	,	,	PUNCT
fbem-30752	15	25	thereby	thereby	ADV
fbem-30752	15	26	facilitating	facilitate	VERB
fbem-30752	15	27	the	the	DET
fbem-30752	15	28	advancement	advancement	NOUN
fbem-30752	15	29	and	and	CCONJ
fbem-30752	15	30	evolution	evolution	NOUN
fbem-30752	15	31	of	of	ADP
fbem-30752	15	32	the	the	DET
fbem-30752	15	33	accounting	accounting	NOUN
fbem-30752	15	34	discipline	discipline	NOUN
fbem-30752	15	35	.	.	PUNCT
fbem-30752	16	1	2	2	X
fbem-30752	16	2	.	.	X
fbem-30752	16	3	the	the	DET
fbem-30752	16	4	value	value	NOUN
fbem-30752	16	5	of	of	ADP
fbem-30752	16	6	marxist	marxist	ADJ
fbem-30752	16	7	theory	theory	NOUN
fbem-30752	16	8	in	in	ADP
fbem-30752	16	9	accounting	accounting	NOUN
fbem-30752	16	10	(	(	PUNCT
fbem-30752	16	11	1	1	X
fbem-30752	16	12	)	)	PUNCT
fbem-30752	16	13	uncovering	uncover	VERB
fbem-30752	16	14	the	the	DET
fbem-30752	16	15	link	link	NOUN
fbem-30752	16	16	between	between	ADP
fbem-30752	16	17	capitalist	capitalist	ADJ
fbem-30752	16	18	economic	economic	ADJ
fbem-30752	16	19	laws	law	NOUN
fbem-30752	16	20	and	and	CCONJ
fbem-30752	16	21	accounting	accounting	NOUN
fbem-30752	16	22	practices	practice	NOUN
fbem-30752	16	23	the	the	DET
fbem-30752	16	24	laws	law	NOUN
fbem-30752	16	25	of	of	ADP
fbem-30752	16	26	the	the	DET
fbem-30752	16	27	capitalist	capitalist	ADJ
fbem-30752	16	28	economy	economy	NOUN
fbem-30752	16	29	act	act	NOUN
fbem-30752	16	30	as	as	ADP
fbem-30752	16	31	significant	significant	ADJ
fbem-30752	16	32	guiding	guide	VERB
fbem-30752	16	33	principles	principle	NOUN
fbem-30752	16	34	for	for	ADP
fbem-30752	16	35	accounting	accounting	NOUN
fbem-30752	16	36	activities	activity	NOUN
fbem-30752	16	37	.	.	PUNCT
fbem-30752	17	1	they	they	PRON
fbem-30752	17	2	lay	lie	VERB
fbem-30752	17	3	bare	bare	ADJ
fbem-30752	17	4	the	the	DET
fbem-30752	17	5	inherent	inherent	ADJ
fbem-30752	17	6	logic	logic	NOUN
fbem-30752	17	7	and	and	CCONJ
fbem-30752	17	8	operational	operational	ADJ
fbem-30752	17	9	mechanisms	mechanism	NOUN
fbem-30752	17	10	of	of	ADP
fbem-30752	17	11	the	the	DET
fbem-30752	17	12	capitalist	capitalist	ADJ
fbem-30752	17	13	mode	mode	NOUN
fbem-30752	17	14	of	of	ADP
fbem-30752	17	15	production	production	NOUN
fbem-30752	17	16	,	,	PUNCT
fbem-30752	17	17	offering	offer	VERB
fbem-30752	17	18	scientific	scientific	ADJ
fbem-30752	17	19	theoretical	theoretical	ADJ
fbem-30752	17	20	direction	direction	NOUN
fbem-30752	17	21	for	for	ADP
fbem-30752	17	22	accounting	accounting	NOUN
fbem-30752	17	23	practices	practice	NOUN
fbem-30752	17	24	.	.	PUNCT
fbem-30752	18	1	in	in	ADP
fbem-30752	18	2	a	a	DET
fbem-30752	18	3	capitalist	capitalist	ADJ
fbem-30752	18	4	economic	economic	ADJ
fbem-30752	18	5	system	system	NOUN
fbem-30752	18	6	,	,	PUNCT
fbem-30752	18	7	accounting	accounting	NOUN
fbem-30752	18	8	operations	operation	NOUN
fbem-30752	18	9	are	be	AUX
fbem-30752	18	10	required	require	VERB
fbem-30752	18	11	to	to	PART
fbem-30752	18	12	adhere	adhere	VERB
fbem-30752	18	13	to	to	ADP
fbem-30752	18	14	the	the	DET
fbem-30752	18	15	law	law	NOUN
fbem-30752	18	16	of	of	ADP
fbem-30752	18	17	surplus	surplus	ADJ
fbem-30752	18	18	value	value	NOUN
fbem-30752	18	19	.	.	PUNCT
fbem-30752	19	1	this	this	PRON
fbem-30752	19	2	ensures	ensure	VERB
fbem-30752	19	3	that	that	SCONJ
fbem-30752	19	4	capitalists	capitalist	NOUN
fbem-30752	19	5	are	be	AUX
fbem-30752	19	6	able	able	ADJ
fbem-30752	19	7	to	to	PART
fbem-30752	19	8	maximize	maximize	VERB
fbem-30752	19	9	surplus	surplus	NOUN
fbem-30752	19	10	value	value	NOUN
fbem-30752	19	11	through	through	ADP
fbem-30752	19	12	the	the	DET
fbem-30752	19	13	accounting	accounting	NOUN
fbem-30752	19	14	and	and	CCONJ
fbem-30752	19	15	oversight	oversight	NOUN
fbem-30752	19	16	of	of	ADP
fbem-30752	19	17	the	the	DET
fbem-30752	19	18	production	production	NOUN
fbem-30752	19	19	process	process	NOUN
fbem-30752	19	20	.	.	PUNCT
fbem-30752	20	1	simultaneously	simultaneously	ADV
fbem-30752	20	2	,	,	PUNCT
fbem-30752	20	3	accounting	accounting	NOUN
fbem-30752	20	4	practices	practice	NOUN
fbem-30752	20	5	must	must	AUX
fbem-30752	20	6	satisfy	satisfy	VERB
fbem-30752	20	7	the	the	DET
fbem-30752	20	8	requirements	requirement	NOUN
fbem-30752	20	9	of	of	ADP
fbem-30752	20	10	the	the	DET
fbem-30752	20	11	capitalist	capitalist	ADJ
fbem-30752	20	12	market	market	NOUN
fbem-30752	20	13	economy	economy	NOUN
fbem-30752	20	14	.	.	PUNCT
fbem-30752	21	1	by	by	ADP
fbem-30752	21	2	supplying	supply	VERB
fbem-30752	21	3	accurate	accurate	ADJ
fbem-30752	21	4	and	and	CCONJ
fbem-30752	21	5	timely	timely	ADJ
fbem-30752	21	6	financial	financial	ADJ
fbem-30752	21	7	information	information	NOUN
fbem-30752	21	8	,	,	PUNCT
fbem-30752	21	9	they	they	PRON
fbem-30752	21	10	assist	assist	VERB
fbem-30752	21	11	enterprises	enterprise	NOUN
fbem-30752	21	12	in	in	ADP
fbem-30752	21	13	making	make	VERB
fbem-30752	21	14	scientific	scientific	ADJ
fbem-30752	21	15	decisions	decision	NOUN
fbem-30752	21	16	,	,	PUNCT
fbem-30752	21	17	optimizing	optimize	VERB
fbem-30752	21	18	resource	resource	NOUN
fbem-30752	21	19	allocation	allocation	NOUN
fbem-30752	21	20	,	,	PUNCT
fbem-30752	21	21	and	and	CCONJ
fbem-30752	21	22	enhancing	enhance	VERB
fbem-30752	21	23	economic	economic	ADJ
fbem-30752	21	24	efficiency	efficiency	NOUN
fbem-30752	21	25	.	.	PUNCT
fbem-30752	22	1	accounting	accounting	NOUN
fbem-30752	22	2	practice	practice	NOUN
fbem-30752	22	3	represents	represent	VERB
fbem-30752	22	4	a	a	DET
fbem-30752	22	5	crucial	crucial	ADJ
fbem-30752	22	6	means	mean	NOUN
fbem-30752	22	7	of	of	ADP
fbem-30752	22	8	reflecting	reflect	VERB
fbem-30752	22	9	and	and	CCONJ
fbem-30752	22	10	exposing	expose	VERB
fbem-30752	22	11	capitalist	capitalist	ADJ
fbem-30752	22	12	economic	economic	ADJ
fbem-30752	22	13	laws	law	NOUN
fbem-30752	22	14	.	.	PUNCT
fbem-30752	23	1	as	as	ADP
fbem-30752	23	2	an	an	DET
fbem-30752	23	3	information	information	NOUN
fbem-30752	23	4	system	system	NOUN
fbem-30752	23	5	,	,	PUNCT
fbem-30752	23	6	accounting	account	VERB
fbem-30752	23	7	objectively	objectively	ADV
fbem-30752	23	8	mirrors	mirror	VERB
fbem-30752	23	9	the	the	DET
fbem-30752	23	10	financial	financial	ADJ
fbem-30752	23	11	position	position	NOUN
fbem-30752	23	12	and	and	CCONJ
fbem-30752	23	13	operating	operating	NOUN
fbem-30752	23	14	performance	performance	NOUN
fbem-30752	23	15	of	of	ADP
fbem-30752	23	16	enterprises	enterprise	NOUN
fbem-30752	23	17	.	.	PUNCT
fbem-30752	24	1	it	it	PRON
fbem-30752	24	2	does	do	VERB
fbem-30752	24	3	so	so	ADV
fbem-30752	24	4	by	by	ADP
fbem-30752	24	5	recording	recording	NOUN
fbem-30752	24	6	,	,	PUNCT
fbem-30752	24	7	measuring	measuring	NOUN
fbem-30752	24	8	,	,	PUNCT
fbem-30752	24	9	reporting	reporting	NOUN
fbem-30752	24	10	,	,	PUNCT
fbem-30752	24	11	and	and	CCONJ
fbem-30752	24	12	analyzing	analyze	VERB
fbem-30752	24	13	economic	economic	ADJ
fbem-30752	24	14	activities	activity	NOUN
fbem-30752	24	15	.	.	PUNCT
fbem-30752	25	1	this	this	DET
fbem-30752	25	2	financial	financial	ADJ
fbem-30752	25	3	information	information	NOUN
fbem-30752	25	4	not	not	PART
fbem-30752	25	5	only	only	ADV
fbem-30752	25	6	forms	form	VERB
fbem-30752	25	7	the	the	DET
fbem-30752	25	8	basis	basis	NOUN
fbem-30752	25	9	for	for	ADP
fbem-30752	25	10	internal	internal	ADJ
fbem-30752	25	11	management	management	NOUN
fbem-30752	25	12	but	but	CCONJ
fbem-30752	25	13	also	also	ADV
fbem-30752	25	14	functions	function	NOUN
fbem-30752	25	15	as	as	ADP
fbem-30752	25	16	a	a	DET
fbem-30752	25	17	decision	decision	NOUN
fbem-30752	25	18	-	-	PUNCT
fbem-30752	25	19	making	make	VERB
fbem-30752	25	20	reference	reference	NOUN
fbem-30752	25	21	for	for	ADP
fbem-30752	25	22	stakeholders	stakeholder	NOUN
fbem-30752	25	23	.	.	PUNCT
fbem-30752	26	1	through	through	ADP
fbem-30752	26	2	a	a	DET
fbem-30752	26	3	thorough	thorough	ADJ
fbem-30752	26	4	analysis	analysis	NOUN
fbem-30752	26	5	of	of	ADP
fbem-30752	26	6	this	this	DET
fbem-30752	26	7	financial	financial	ADJ
fbem-30752	26	8	data	datum	NOUN
fbem-30752	26	9	,	,	PUNCT
fbem-30752	26	10	individuals	individual	NOUN
fbem-30752	26	11	can	can	AUX
fbem-30752	26	12	uncover	uncover	VERB
fbem-30752	26	13	the	the	DET
fbem-30752	26	14	specific	specific	ADJ
fbem-30752	26	15	manifestations	manifestation	NOUN
fbem-30752	26	16	and	and	CCONJ
fbem-30752	26	17	mechanisms	mechanism	NOUN
fbem-30752	26	18	of	of	ADP
fbem-30752	26	19	capitalist	capitalist	ADJ
fbem-30752	26	20	economic	economic	ADJ
fbem-30752	26	21	laws	law	NOUN
fbem-30752	26	22	.	.	PUNCT
fbem-30752	27	1	consequently	consequently	ADV
fbem-30752	27	2	,	,	PUNCT
fbem-30752	27	3	they	they	PRON
fbem-30752	27	4	can	can	AUX
fbem-30752	27	5	gain	gain	VERB
fbem-30752	27	6	a	a	DET
fbem-30752	27	7	better	well	ADJ
fbem-30752	27	8	understanding	understanding	NOUN
fbem-30752	27	9	and	and	CCONJ
fbem-30752	27	10	grasp	grasp	NOUN
fbem-30752	27	11	of	of	ADP
fbem-30752	27	12	the	the	DET
fbem-30752	27	13	essence	essence	NOUN
fbem-30752	27	14	of	of	ADP
fbem-30752	27	15	the	the	DET
fbem-30752	27	16	capitalist	capitalist	ADJ
fbem-30752	27	17	economy	economy	NOUN
fbem-30752	27	18	.	.	PUNCT
fbem-30752	28	1	(	(	PUNCT
fbem-30752	28	2	2	2	X
fbem-30752	28	3	)	)	PUNCT
fbem-30752	28	4	analyzing	analyze	VERB
fbem-30752	28	5	the	the	DET
fbem-30752	28	6	function	function	NOUN
fbem-30752	28	7	and	and	CCONJ
fbem-30752	28	8	evolution	evolution	NOUN
fbem-30752	28	9	of	of	ADP
fbem-30752	28	10	accounting	account	VERB
fbem-30752	28	11	in	in	ADP
fbem-30752	28	12	the	the	DET
fbem-30752	28	13	context	context	NOUN
fbem-30752	28	14	of	of	ADP
fbem-30752	28	15	the	the	DET
fbem-30752	28	16	socialist	socialist	ADJ
fbem-30752	28	17	market	market	NOUN
fbem-30752	28	18	economy	economy	NOUN
fbem-30752	28	19	in	in	ADP
fbem-30752	28	20	the	the	DET
fbem-30752	28	21	environment	environment	NOUN
fbem-30752	28	22	of	of	ADP
fbem-30752	28	23	the	the	DET
fbem-30752	28	24	socialist	socialist	ADJ
fbem-30752	28	25	market	market	NOUN
fbem-30752	28	26	economy	economy	NOUN
fbem-30752	28	27	,	,	PUNCT
fbem-30752	28	28	the	the	DET
fbem-30752	28	29	significance	significance	NOUN
fbem-30752	28	30	of	of	ADP
fbem-30752	28	31	accounting	accounting	NOUN
fbem-30752	28	32	has	have	AUX
fbem-30752	28	33	grown	grow	VERB
fbem-30752	28	34	more	more	ADJ
fbem-30752	28	35	and	and	CCONJ
fbem-30752	28	36	more	more	ADV
fbem-30752	28	37	pronounced	pronounced	ADJ
fbem-30752	28	38	.	.	PUNCT
fbem-30752	29	1	firstly	firstly	ADV
fbem-30752	29	2	,	,	PUNCT
fbem-30752	29	3	accounting	accounting	NOUN
fbem-30752	29	4	provides	provide	VERB
fbem-30752	29	5	decision	decision	NOUN
fbem-30752	29	6	-	-	PUNCT
fbem-30752	29	7	making	make	VERB
fbem-30752	29	8	support	support	NOUN
fbem-30752	29	9	.	.	PUNCT
fbem-30752	30	1	it	it	PRON
fbem-30752	30	2	furnishes	furnish	VERB
fbem-30752	30	3	enterprises	enterprise	NOUN
fbem-30752	30	4	with	with	ADP
fbem-30752	30	5	comprehensive	comprehensive	ADJ
fbem-30752	30	6	and	and	CCONJ
fbem-30752	30	7	precise	precise	ADJ
fbem-30752	30	8	financial	financial	ADJ
fbem-30752	30	9	information	information	NOUN
fbem-30752	30	10	,	,	PUNCT
fbem-30752	30	11	enabling	enable	VERB
fbem-30752	30	12	management	management	NOUN
fbem-30752	30	13	to	to	PART
fbem-30752	30	14	make	make	VERB
fbem-30752	30	15	scientific	scientific	ADJ
fbem-30752	30	16	and	and	CCONJ
fbem-30752	30	17	rational	rational	ADJ
fbem-30752	30	18	business	business	NOUN
fbem-30752	30	19	decisions	decision	NOUN
fbem-30752	30	20	.	.	PUNCT
fbem-30752	31	1	through	through	ADP
fbem-30752	31	2	the	the	DET
fbem-30752	31	3	analysis	analysis	NOUN
fbem-30752	31	4	of	of	ADP
fbem-30752	31	5	this	this	DET
fbem-30752	31	6	data	datum	NOUN
fbem-30752	31	7	,	,	PUNCT
fbem-30752	31	8	enterprises	enterprise	NOUN
fbem-30752	31	9	can	can	AUX
fbem-30752	31	10	anticipate	anticipate	VERB
fbem-30752	31	11	future	future	ADJ
fbem-30752	31	12	market	market	NOUN
fbem-30752	31	13	trends	trend	NOUN
fbem-30752	31	14	,	,	PUNCT
fbem-30752	31	15	adjust	adjust	VERB
fbem-30752	31	16	their	their	PRON
fbem-30752	31	17	strategic	strategic	ADJ
fbem-30752	31	18	orientations	orientation	NOUN
fbem-30752	31	19	,	,	PUNCT
fbem-30752	31	20	and	and	CCONJ
fbem-30752	31	21	maintain	maintain	VERB
fbem-30752	31	22	a	a	DET
fbem-30752	31	23	competitive	competitive	ADJ
fbem-30752	31	24	edge	edge	NOUN
fbem-30752	31	25	in	in	ADP
fbem-30752	31	26	the	the	DET
fbem-30752	31	27	market	market	NOUN
fbem-30752	31	28	.	.	PUNCT
fbem-30752	32	1	secondly	secondly	ADV
fbem-30752	32	2	,	,	PUNCT
fbem-30752	32	3	accounting	accounting	NOUN
fbem-30752	32	4	plays	play	VERB
fbem-30752	32	5	a	a	DET
fbem-30752	32	6	role	role	NOUN
fbem-30752	32	7	in	in	ADP
fbem-30752	32	8	supervising	supervise	VERB
fbem-30752	32	9	and	and	CCONJ
fbem-30752	32	10	regulating	regulate	VERB
fbem-30752	32	11	corporate	corporate	ADJ
fbem-30752	32	12	activities	activity	NOUN
fbem-30752	32	13	.	.	PUNCT
fbem-30752	33	1	through	through	ADP
fbem-30752	33	2	strict	strict	ADJ
fbem-30752	33	3	accounting	accounting	NOUN
fbem-30752	33	4	and	and	CCONJ
fbem-30752	33	5	auditing	auditing	NOUN
fbem-30752	33	6	processes	process	NOUN
fbem-30752	33	7	,	,	PUNCT
fbem-30752	33	8	it	it	PRON
fbem-30752	33	9	ensures	ensure	VERB
fbem-30752	33	10	that	that	SCONJ
fbem-30752	33	11	financial	financial	ADJ
fbem-30752	33	12	operations	operation	NOUN
fbem-30752	33	13	are	be	AUX
fbem-30752	33	14	in	in	ADP
fbem-30752	33	15	accordance	accordance	NOUN
fbem-30752	33	16	with	with	ADP
fbem-30752	33	17	laws	law	NOUN
fbem-30752	33	18	and	and	CCONJ
fbem-30752	33	19	regulations	regulation	NOUN
fbem-30752	33	20	,	,	PUNCT
fbem-30752	33	21	preventing	prevent	VERB
fbem-30752	33	22	corruption	corruption	NOUN
fbem-30752	33	23	and	and	CCONJ
fbem-30752	33	24	improper	improper	ADJ
fbem-30752	33	25	practices	practice	NOUN
fbem-30752	33	26	,	,	PUNCT
fbem-30752	33	27	and	and	CCONJ
fbem-30752	33	28	safeguarding	safeguard	VERB
fbem-30752	33	29	fairness	fairness	NOUN
fbem-30752	33	30	and	and	CCONJ
fbem-30752	33	31	order	order	NOUN
fbem-30752	33	32	within	within	ADP
fbem-30752	33	33	the	the	DET
fbem-30752	33	34	socialist	socialist	ADJ
fbem-30752	33	35	market	market	NOUN
fbem-30752	33	36	economy	economy	NOUN
fbem-30752	33	37	.	.	PUNCT
fbem-30752	34	1	finally	finally	ADV
fbem-30752	34	2	,	,	PUNCT
fbem-30752	34	3	accounting	accounting	NOUN
fbem-30752	34	4	contributes	contribute	VERB
fbem-30752	34	5	to	to	ADP
fbem-30752	34	6	optimizing	optimize	VERB
fbem-30752	34	7	resource	resource	NOUN
fbem-30752	34	8	allocation	allocation	NOUN
fbem-30752	34	9	.	.	PUNCT
fbem-30752	35	1	by	by	ADP
fbem-30752	35	2	examining	examine	VERB
fbem-30752	35	3	financial	financial	ADJ
fbem-30752	35	4	data	datum	NOUN
fbem-30752	35	5	,	,	PUNCT
fbem-30752	35	6	enterprises	enterprise	NOUN
fbem-30752	35	7	can	can	AUX
fbem-30752	35	8	gain	gain	VERB
fbem-30752	35	9	insights	insight	NOUN
fbem-30752	35	10	into	into	ADP
fbem-30752	35	11	their	their	PRON
fbem-30752	35	12	asset	asset	NOUN
fbem-30752	35	13	composition	composition	NOUN
fbem-30752	35	14	,	,	PUNCT
fbem-30752	35	15	liability	liability	NOUN
fbem-30752	35	16	situation	situation	NOUN
fbem-30752	35	17	,	,	PUNCT
fbem-30752	35	18	and	and	CCONJ
fbem-30752	35	19	profitability	profitability	NOUN
fbem-30752	35	20	,	,	PUNCT
fbem-30752	35	21	thus	thus	ADV
fbem-30752	35	22	optimizing	optimize	VERB
fbem-30752	35	23	the	the	DET
fbem-30752	35	24	allocation	allocation	NOUN
fbem-30752	35	25	of	of	ADP
fbem-30752	35	26	resources	resource	NOUN
fbem-30752	35	27	and	and	CCONJ
fbem-30752	35	28	enhancing	enhance	VERB
fbem-30752	35	29	the	the	DET
fbem-30752	35	30	efficiency	efficiency	NOUN
fbem-30752	35	31	of	of	ADP
fbem-30752	35	32	capital	capital	NOUN
fbem-30752	35	33	utilization	utilization	NOUN
fbem-30752	35	34	.	.	PUNCT
fbem-30752	36	1	moreover	moreover	ADV
fbem-30752	36	2	,	,	PUNCT
fbem-30752	36	3	within	within	ADP
fbem-30752	36	4	the	the	DET
fbem-30752	36	5	framework	framework	NOUN
fbem-30752	36	6	of	of	ADP
fbem-30752	36	7	the	the	DET
fbem-30752	36	8	socialist	socialist	ADJ
fbem-30752	36	9	market	market	NOUN
fbem-30752	36	10	45	45	NUM
fbem-30752	36	11	economy	economy	NOUN
fbem-30752	36	12	,	,	PUNCT
fbem-30752	36	13	the	the	DET
fbem-30752	36	14	accounting	accounting	NOUN
fbem-30752	36	15	profession	profession	NOUN
fbem-30752	36	16	is	be	AUX
fbem-30752	36	17	undergoing	undergo	VERB
fbem-30752	36	18	continuous	continuous	ADJ
fbem-30752	36	19	transformation	transformation	NOUN
fbem-30752	36	20	.	.	PUNCT
fbem-30752	37	1	the	the	DET
fbem-30752	37	2	implementation	implementation	NOUN
fbem-30752	37	3	of	of	ADP
fbem-30752	37	4	new	new	ADJ
fbem-30752	37	5	accounting	accounting	NOUN
fbem-30752	37	6	standards	standard	NOUN
fbem-30752	37	7	and	and	CCONJ
fbem-30752	37	8	systems	system	NOUN
fbem-30752	37	9	has	have	AUX
fbem-30752	37	10	made	make	VERB
fbem-30752	37	11	accounting	accounting	NOUN
fbem-30752	37	12	practices	practice	NOUN
fbem-30752	37	13	more	more	ADV
fbem-30752	37	14	standardized	standardized	ADJ
fbem-30752	37	15	and	and	CCONJ
fbem-30752	37	16	transparent	transparent	ADJ
fbem-30752	37	17	,	,	PUNCT
fbem-30752	37	18	enhancing	enhance	VERB
fbem-30752	37	19	the	the	DET
fbem-30752	37	20	quality	quality	NOUN
fbem-30752	37	21	of	of	ADP
fbem-30752	37	22	accounting	accounting	NOUN
fbem-30752	37	23	information	information	NOUN
fbem-30752	37	24	.	.	PUNCT
fbem-30752	38	1	simultaneously	simultaneously	ADV
fbem-30752	38	2	,	,	PUNCT
fbem-30752	38	3	with	with	ADP
fbem-30752	38	4	the	the	DET
fbem-30752	38	5	advancement	advancement	NOUN
fbem-30752	38	6	of	of	ADP
fbem-30752	38	7	information	information	NOUN
fbem-30752	38	8	technology	technology	NOUN
fbem-30752	38	9	,	,	PUNCT
fbem-30752	38	10	the	the	DET
fbem-30752	38	11	informatization	informatization	NOUN
fbem-30752	38	12	of	of	ADP
fbem-30752	38	13	accounting	accounting	NOUN
fbem-30752	38	14	has	have	AUX
fbem-30752	38	15	become	become	VERB
fbem-30752	38	16	an	an	DET
fbem-30752	38	17	inevitable	inevitable	ADJ
fbem-30752	38	18	trend	trend	NOUN
fbem-30752	38	19	,	,	PUNCT
fbem-30752	38	20	boosting	boost	VERB
fbem-30752	38	21	the	the	DET
fbem-30752	38	22	efficiency	efficiency	NOUN
fbem-30752	38	23	and	and	CCONJ
fbem-30752	38	24	accuracy	accuracy	NOUN
fbem-30752	38	25	of	of	ADP
fbem-30752	38	26	accounting	accounting	NOUN
fbem-30752	38	27	tasks	task	NOUN
fbem-30752	38	28	.	.	PUNCT
fbem-30752	39	1	additionally	additionally	ADV
fbem-30752	39	2	,	,	PUNCT
fbem-30752	39	3	the	the	DET
fbem-30752	39	4	expansion	expansion	NOUN
fbem-30752	39	5	and	and	CCONJ
fbem-30752	39	6	intensification	intensification	NOUN
fbem-30752	39	7	of	of	ADP
fbem-30752	39	8	accounting	accounting	NOUN
fbem-30752	39	9	functions	function	NOUN
fbem-30752	39	10	have	have	AUX
fbem-30752	39	11	imposed	impose	VERB
fbem-30752	39	12	increasingly	increasingly	ADV
fbem-30752	39	13	stringent	stringent	ADJ
fbem-30752	39	14	requirements	requirement	NOUN
fbem-30752	39	15	on	on	ADP
fbem-30752	39	16	the	the	DET
fbem-30752	39	17	professional	professional	ADJ
fbem-30752	39	18	quality	quality	NOUN
fbem-30752	39	19	of	of	ADP
fbem-30752	39	20	accounting	accounting	NOUN
fbem-30752	39	21	personnel	personnel	NOUN
fbem-30752	39	22	.	.	PUNCT
fbem-30752	40	1	they	they	PRON
fbem-30752	40	2	are	be	AUX
fbem-30752	40	3	required	require	VERB
fbem-30752	40	4	not	not	PART
fbem-30752	40	5	only	only	ADV
fbem-30752	40	6	to	to	PART
fbem-30752	40	7	possess	possess	VERB
fbem-30752	40	8	a	a	DET
fbem-30752	40	9	solid	solid	ADJ
fbem-30752	40	10	foundation	foundation	NOUN
fbem-30752	40	11	in	in	ADP
fbem-30752	40	12	accounting	accounting	NOUN
fbem-30752	40	13	knowledge	knowledge	NOUN
fbem-30752	40	14	but	but	CCONJ
fbem-30752	40	15	also	also	ADV
fbem-30752	40	16	to	to	PART
fbem-30752	40	17	have	have	VERB
fbem-30752	40	18	an	an	DET
fbem-30752	40	19	understanding	understanding	NOUN
fbem-30752	40	20	of	of	ADP
fbem-30752	40	21	modern	modern	ADJ
fbem-30752	40	22	management	management	NOUN
fbem-30752	40	23	and	and	CCONJ
fbem-30752	40	24	information	information	NOUN
fbem-30752	40	25	technology	technology	NOUN
fbem-30752	40	26	to	to	PART
fbem-30752	40	27	elevate	elevate	VERB
fbem-30752	40	28	their	their	PRON
fbem-30752	40	29	overall	overall	ADJ
fbem-30752	40	30	professional	professional	ADJ
fbem-30752	40	31	capabilities	capability	NOUN
fbem-30752	40	32	.	.	PUNCT
fbem-30752	41	1	3	3	X
fbem-30752	41	2	.	.	X
fbem-30752	41	3	the	the	DET
fbem-30752	41	4	application	application	NOUN
fbem-30752	41	5	of	of	ADP
fbem-30752	41	6	social	social	ADJ
fbem-30752	41	7	science	science	NOUN
fbem-30752	41	8	methodology	methodology	NOUN
fbem-30752	41	9	in	in	ADP
fbem-30752	41	10	accounting	accounting	NOUN
fbem-30752	41	11	(	(	PUNCT
fbem-30752	41	12	1	1	X
fbem-30752	41	13	)	)	PUNCT
fbem-30752	41	14	the	the	DET
fbem-30752	41	15	application	application	NOUN
fbem-30752	41	16	of	of	ADP
fbem-30752	41	17	qualitative	qualitative	ADJ
fbem-30752	41	18	research	research	NOUN
fbem-30752	41	19	methods	method	NOUN
fbem-30752	41	20	in	in	ADP
fbem-30752	41	21	accounting	accounting	NOUN
fbem-30752	41	22	practices	practice	NOUN
fbem-30752	41	23	:	:	PUNCT
fbem-30752	41	24	the	the	DET
fbem-30752	41	25	case	case	NOUN
fbem-30752	41	26	study	study	NOUN
fbem-30752	41	27	approach	approach	VERB
fbem-30752	41	28	the	the	DET
fbem-30752	41	29	case	case	NOUN
fbem-30752	41	30	study	study	NOUN
fbem-30752	41	31	method	method	NOUN
fbem-30752	41	32	,	,	PUNCT
fbem-30752	41	33	through	through	ADP
fbem-30752	41	34	in	in	ADP
fbem-30752	41	35	-	-	PUNCT
fbem-30752	41	36	depth	depth	NOUN
fbem-30752	41	37	investigation	investigation	NOUN
fbem-30752	41	38	and	and	CCONJ
fbem-30752	41	39	meticulous	meticulous	ADJ
fbem-30752	41	40	analysis	analysis	NOUN
fbem-30752	41	41	of	of	ADP
fbem-30752	41	42	specific	specific	ADJ
fbem-30752	41	43	instances	instance	NOUN
fbem-30752	41	44	,	,	PUNCT
fbem-30752	41	45	is	be	AUX
fbem-30752	41	46	capable	capable	ADJ
fbem-30752	41	47	of	of	ADP
fbem-30752	41	48	uncovering	uncover	VERB
fbem-30752	41	49	underlying	underlie	VERB
fbem-30752	41	50	root	root	NOUN
fbem-30752	41	51	causes	cause	NOUN
fbem-30752	41	52	and	and	CCONJ
fbem-30752	41	53	inherent	inherent	ADJ
fbem-30752	41	54	laws	law	NOUN
fbem-30752	41	55	,	,	PUNCT
fbem-30752	41	56	thereby	thereby	ADV
fbem-30752	41	57	offering	offer	VERB
fbem-30752	41	58	empirical	empirical	ADJ
fbem-30752	41	59	evidence	evidence	NOUN
fbem-30752	41	60	for	for	ADP
fbem-30752	41	61	addressing	address	VERB
fbem-30752	41	62	analogous	analogous	ADJ
fbem-30752	41	63	problems	problem	NOUN
fbem-30752	41	64	.	.	PUNCT
fbem-30752	42	1	this	this	DET
fbem-30752	42	2	approach	approach	NOUN
fbem-30752	42	3	is	be	AUX
fbem-30752	42	4	especially	especially	ADV
fbem-30752	42	5	valuable	valuable	ADJ
fbem-30752	42	6	in	in	ADP
fbem-30752	42	7	accounting	accounting	NOUN
fbem-30752	42	8	practices	practice	NOUN
fbem-30752	42	9	,	,	PUNCT
fbem-30752	42	10	given	give	VERB
fbem-30752	42	11	that	that	PRON
fbem-30752	42	12	accounting	accounting	NOUN
fbem-30752	42	13	issues	issue	NOUN
fbem-30752	42	14	frequently	frequently	ADV
fbem-30752	42	15	entail	entail	VERB
fbem-30752	42	16	intricate	intricate	ADJ
fbem-30752	42	17	economic	economic	ADJ
fbem-30752	42	18	environments	environment	NOUN
fbem-30752	42	19	and	and	CCONJ
fbem-30752	42	20	the	the	DET
fbem-30752	42	21	interaction	interaction	NOUN
fbem-30752	42	22	of	of	ADP
fbem-30752	42	23	multiple	multiple	ADJ
fbem-30752	42	24	factors	factor	NOUN
fbem-30752	42	25	.	.	PUNCT
fbem-30752	43	1	in	in	ADP
fbem-30752	43	2	the	the	DET
fbem-30752	43	3	realm	realm	NOUN
fbem-30752	43	4	of	of	ADP
fbem-30752	43	5	accounting	accounting	NOUN
fbem-30752	43	6	operations	operation	NOUN
fbem-30752	43	7	,	,	PUNCT
fbem-30752	43	8	the	the	DET
fbem-30752	43	9	case	case	NOUN
fbem-30752	43	10	study	study	NOUN
fbem-30752	43	11	method	method	NOUN
fbem-30752	43	12	can	can	AUX
fbem-30752	43	13	be	be	AUX
fbem-30752	43	14	employed	employ	VERB
fbem-30752	43	15	across	across	ADP
fbem-30752	43	16	diverse	diverse	ADJ
fbem-30752	43	17	areas	area	NOUN
fbem-30752	43	18	.	.	PUNCT
fbem-30752	44	1	for	for	ADP
fbem-30752	44	2	example	example	NOUN
fbem-30752	44	3	,	,	PUNCT
fbem-30752	44	4	in	in	ADP
fbem-30752	44	5	the	the	DET
fbem-30752	44	6	field	field	NOUN
fbem-30752	44	7	of	of	ADP
fbem-30752	44	8	auditing	auditing	NOUN
fbem-30752	44	9	,	,	PUNCT
fbem-30752	44	10	by	by	ADP
fbem-30752	44	11	examining	examine	VERB
fbem-30752	44	12	cases	case	NOUN
fbem-30752	44	13	of	of	ADP
fbem-30752	44	14	audit	audit	NOUN
fbem-30752	44	15	failures	failure	NOUN
fbem-30752	44	16	,	,	PUNCT
fbem-30752	44	17	it	it	PRON
fbem-30752	44	18	is	be	AUX
fbem-30752	44	19	possible	possible	ADJ
fbem-30752	44	20	to	to	PART
fbem-30752	44	21	summarize	summarize	VERB
fbem-30752	44	22	the	the	DET
fbem-30752	44	23	risk	risk	NOUN
fbem-30752	44	24	areas	area	NOUN
fbem-30752	44	25	within	within	ADP
fbem-30752	44	26	the	the	DET
fbem-30752	44	27	audit	audit	NOUN
fbem-30752	44	28	process	process	NOUN
fbem-30752	44	29	and	and	CCONJ
fbem-30752	44	30	identify	identify	VERB
fbem-30752	44	31	corresponding	corresponding	ADJ
fbem-30752	44	32	improvement	improvement	NOUN
fbem-30752	44	33	measures	measure	NOUN
fbem-30752	44	34	.	.	PUNCT
fbem-30752	45	1	in	in	ADP
fbem-30752	45	2	financial	financial	ADJ
fbem-30752	45	3	management	management	NOUN
fbem-30752	45	4	,	,	PUNCT
fbem-30752	45	5	studying	study	VERB
fbem-30752	45	6	cases	case	NOUN
fbem-30752	45	7	of	of	ADP
fbem-30752	45	8	corporate	corporate	ADJ
fbem-30752	45	9	financial	financial	ADJ
fbem-30752	45	10	crises	crisis	NOUN
fbem-30752	45	11	can	can	AUX
fbem-30752	45	12	expose	expose	VERB
fbem-30752	45	13	the	the	DET
fbem-30752	45	14	flaws	flaw	NOUN
fbem-30752	45	15	in	in	ADP
fbem-30752	45	16	financial	financial	ADJ
fbem-30752	45	17	management	management	NOUN
fbem-30752	45	18	and	and	CCONJ
fbem-30752	45	19	the	the	DET
fbem-30752	45	20	strategies	strategy	NOUN
fbem-30752	45	21	for	for	ADP
fbem-30752	45	22	risk	risk	NOUN
fbem-30752	45	23	prevention	prevention	NOUN
fbem-30752	45	24	.	.	PUNCT
fbem-30752	46	1	regarding	regard	VERB
fbem-30752	46	2	accounting	accounting	NOUN
fbem-30752	46	3	informatization	informatization	NOUN
fbem-30752	46	4	,	,	PUNCT
fbem-30752	46	5	analyzing	analyze	VERB
fbem-30752	46	6	successful	successful	ADJ
fbem-30752	46	7	cases	case	NOUN
fbem-30752	46	8	of	of	ADP
fbem-30752	46	9	enterprise	enterprise	NOUN
fbem-30752	46	10	accounting	accounting	NOUN
fbem-30752	46	11	informatization	informatization	NOUN
fbem-30752	46	12	enables	enable	VERB
fbem-30752	46	13	the	the	DET
fbem-30752	46	14	extraction	extraction	NOUN
fbem-30752	46	15	of	of	ADP
fbem-30752	46	16	experiences	experience	NOUN
fbem-30752	46	17	and	and	CCONJ
fbem-30752	46	18	lessons	lesson	NOUN
fbem-30752	46	19	from	from	ADP
fbem-30752	46	20	information	information	NOUN
fbem-30752	46	21	construction	construction	NOUN
fbem-30752	46	22	,	,	PUNCT
fbem-30752	46	23	serving	serve	VERB
fbem-30752	46	24	as	as	ADP
fbem-30752	46	25	a	a	DET
fbem-30752	46	26	reference	reference	NOUN
fbem-30752	46	27	for	for	ADP
fbem-30752	46	28	other	other	ADJ
fbem-30752	46	29	enterprises	enterprise	NOUN
fbem-30752	46	30	.	.	PUNCT
fbem-30752	47	1	(	(	PUNCT
fbem-30752	47	2	2	2	X
fbem-30752	47	3	)	)	PUNCT
fbem-30752	47	4	the	the	DET
fbem-30752	47	5	application	application	NOUN
fbem-30752	47	6	of	of	ADP
fbem-30752	47	7	quantitative	quantitative	ADJ
fbem-30752	47	8	research	research	NOUN
fbem-30752	47	9	methods	method	NOUN
fbem-30752	47	10	in	in	ADP
fbem-30752	47	11	accounting	accounting	NOUN
fbem-30752	47	12	data	datum	NOUN
fbem-30752	47	13	analysis	analysis	NOUN
fbem-30752	47	14	:	:	PUNCT
fbem-30752	47	15	the	the	DET
fbem-30752	47	16	statistical	statistical	ADJ
fbem-30752	47	17	analysis	analysis	NOUN
fbem-30752	47	18	method	method	NOUN
fbem-30752	47	19	the	the	DET
fbem-30752	47	20	statistical	statistical	ADJ
fbem-30752	47	21	analysis	analysis	NOUN
fbem-30752	47	22	method	method	NOUN
fbem-30752	47	23	empowers	empower	VERB
fbem-30752	47	24	accountants	accountant	NOUN
fbem-30752	47	25	to	to	PART
fbem-30752	47	26	extract	extract	VERB
fbem-30752	47	27	valuable	valuable	ADJ
fbem-30752	47	28	insights	insight	NOUN
fbem-30752	47	29	from	from	ADP
fbem-30752	47	30	vast	vast	ADJ
fbem-30752	47	31	amounts	amount	NOUN
fbem-30752	47	32	of	of	ADP
fbem-30752	47	33	financial	financial	ADJ
fbem-30752	47	34	data	datum	NOUN
fbem-30752	47	35	.	.	PUNCT
fbem-30752	48	1	through	through	ADP
fbem-30752	48	2	the	the	DET
fbem-30752	48	3	collection	collection	NOUN
fbem-30752	48	4	,	,	PUNCT
fbem-30752	48	5	organization	organization	NOUN
fbem-30752	48	6	,	,	PUNCT
fbem-30752	48	7	and	and	CCONJ
fbem-30752	48	8	examination	examination	NOUN
fbem-30752	48	9	of	of	ADP
fbem-30752	48	10	such	such	ADJ
fbem-30752	48	11	data	datum	NOUN
fbem-30752	48	12	,	,	PUNCT
fbem-30752	48	13	accountants	accountant	NOUN
fbem-30752	48	14	can	can	AUX
fbem-30752	48	15	obtain	obtain	VERB
fbem-30752	48	16	a	a	DET
fbem-30752	48	17	comprehensive	comprehensive	ADJ
fbem-30752	48	18	understanding	understanding	NOUN
fbem-30752	48	19	of	of	ADP
fbem-30752	48	20	an	an	DET
fbem-30752	48	21	enterprise	enterprise	NOUN
fbem-30752	48	22	's	's	PART
fbem-30752	48	23	financial	financial	ADJ
fbem-30752	48	24	position	position	NOUN
fbem-30752	48	25	and	and	CCONJ
fbem-30752	48	26	operational	operational	ADJ
fbem-30752	48	27	performance	performance	NOUN
fbem-30752	48	28	,	,	PUNCT
fbem-30752	48	29	offering	offer	VERB
fbem-30752	48	30	robust	robust	ADJ
fbem-30752	48	31	data	data	NOUN
fbem-30752	48	32	-	-	PUNCT
fbem-30752	48	33	driven	drive	VERB
fbem-30752	48	34	support	support	NOUN
fbem-30752	48	35	for	for	ADP
fbem-30752	48	36	corporate	corporate	ADJ
fbem-30752	48	37	decision	decision	NOUN
fbem-30752	48	38	-	-	PUNCT
fbem-30752	48	39	making	making	NOUN
fbem-30752	48	40	.	.	PUNCT
fbem-30752	49	1	by	by	ADP
fbem-30752	49	2	applying	apply	VERB
fbem-30752	49	3	a	a	DET
fbem-30752	49	4	variety	variety	NOUN
fbem-30752	49	5	of	of	ADP
fbem-30752	49	6	statistical	statistical	ADJ
fbem-30752	49	7	techniques	technique	NOUN
fbem-30752	49	8	and	and	CCONJ
fbem-30752	49	9	models	model	NOUN
fbem-30752	49	10	,	,	PUNCT
fbem-30752	49	11	accountants	accountant	NOUN
fbem-30752	49	12	can	can	AUX
fbem-30752	49	13	conduct	conduct	VERB
fbem-30752	49	14	an	an	DET
fbem-30752	49	15	in	in	ADP
fbem-30752	49	16	-	-	PUNCT
fbem-30752	49	17	depth	depth	NOUN
fbem-30752	49	18	analysis	analysis	NOUN
fbem-30752	49	19	of	of	ADP
fbem-30752	49	20	financial	financial	ADJ
fbem-30752	49	21	data	datum	NOUN
fbem-30752	49	22	,	,	PUNCT
fbem-30752	49	23	identify	identify	VERB
fbem-30752	49	24	internal	internal	ADJ
fbem-30752	49	25	relationships	relationship	NOUN
fbem-30752	49	26	and	and	CCONJ
fbem-30752	49	27	potential	potential	ADJ
fbem-30752	49	28	risks	risk	NOUN
fbem-30752	49	29	,	,	PUNCT
fbem-30752	49	30	and	and	CCONJ
fbem-30752	49	31	provide	provide	VERB
fbem-30752	49	32	a	a	DET
fbem-30752	49	33	scientific	scientific	ADJ
fbem-30752	49	34	foundation	foundation	NOUN
fbem-30752	49	35	for	for	ADP
fbem-30752	49	36	enterprise	enterprise	NOUN
fbem-30752	49	37	risk	risk	NOUN
fbem-30752	49	38	management	management	NOUN
fbem-30752	49	39	and	and	CCONJ
fbem-30752	49	40	decisionmaking	decisionmake	VERB
fbem-30752	49	41	processes	process	NOUN
fbem-30752	49	42	.	.	PUNCT
fbem-30752	50	1	moreover	moreover	ADV
fbem-30752	50	2	,	,	PUNCT
fbem-30752	50	3	the	the	DET
fbem-30752	50	4	statistical	statistical	ADJ
fbem-30752	50	5	analysis	analysis	NOUN
fbem-30752	50	6	method	method	NOUN
fbem-30752	50	7	can	can	AUX
fbem-30752	50	8	be	be	AUX
fbem-30752	50	9	utilized	utilize	VERB
fbem-30752	50	10	to	to	PART
fbem-30752	50	11	compare	compare	VERB
fbem-30752	50	12	financial	financial	ADJ
fbem-30752	50	13	data	datum	NOUN
fbem-30752	50	14	over	over	ADP
fbem-30752	50	15	different	different	ADJ
fbem-30752	50	16	time	time	NOUN
fbem-30752	50	17	periods	period	NOUN
fbem-30752	50	18	or	or	CCONJ
fbem-30752	50	19	between	between	ADP
fbem-30752	50	20	various	various	ADJ
fbem-30752	50	21	enterprises	enterprise	NOUN
fbem-30752	50	22	.	.	PUNCT
fbem-30752	51	1	through	through	ADP
fbem-30752	51	2	comparative	comparative	ADJ
fbem-30752	51	3	analysis	analysis	NOUN
fbem-30752	51	4	,	,	PUNCT
fbem-30752	51	5	accountants	accountant	NOUN
fbem-30752	51	6	are	be	AUX
fbem-30752	51	7	able	able	ADJ
fbem-30752	51	8	to	to	PART
fbem-30752	51	9	evaluate	evaluate	VERB
fbem-30752	51	10	an	an	DET
fbem-30752	51	11	enterprise	enterprise	NOUN
fbem-30752	51	12	's	's	PART
fbem-30752	51	13	development	development	NOUN
fbem-30752	51	14	trends	trend	NOUN
fbem-30752	51	15	,	,	PUNCT
fbem-30752	51	16	competitive	competitive	ADJ
fbem-30752	51	17	advantages	advantage	NOUN
fbem-30752	51	18	,	,	PUNCT
fbem-30752	51	19	and	and	CCONJ
fbem-30752	51	20	disparities	disparity	NOUN
fbem-30752	51	21	in	in	ADP
fbem-30752	51	22	operational	operational	ADJ
fbem-30752	51	23	performance	performance	NOUN
fbem-30752	51	24	,	,	PUNCT
fbem-30752	51	25	providing	provide	VERB
fbem-30752	51	26	crucial	crucial	ADJ
fbem-30752	51	27	references	reference	NOUN
fbem-30752	51	28	for	for	ADP
fbem-30752	51	29	strategic	strategic	ADJ
fbem-30752	51	30	planning	planning	NOUN
fbem-30752	51	31	and	and	CCONJ
fbem-30752	51	32	decision	decision	NOUN
fbem-30752	51	33	-	-	PUNCT
fbem-30752	51	34	making	making	NOUN
fbem-30752	51	35	.	.	PUNCT
fbem-30752	52	1	lastly	lastly	ADV
fbem-30752	52	2	,	,	PUNCT
fbem-30752	52	3	the	the	DET
fbem-30752	52	4	statistical	statistical	ADJ
fbem-30752	52	5	analysis	analysis	NOUN
fbem-30752	52	6	method	method	NOUN
fbem-30752	52	7	also	also	ADV
fbem-30752	52	8	assists	assist	VERB
fbem-30752	52	9	accountants	accountant	NOUN
fbem-30752	52	10	in	in	ADP
fbem-30752	52	11	financial	financial	ADJ
fbem-30752	52	12	forecasting	forecasting	NOUN
fbem-30752	52	13	and	and	CCONJ
fbem-30752	52	14	decision	decision	NOUN
fbem-30752	52	15	analysis	analysis	NOUN
fbem-30752	52	16	.	.	PUNCT
fbem-30752	53	1	by	by	ADP
fbem-30752	53	2	conducting	conduct	VERB
fbem-30752	53	3	statistical	statistical	ADJ
fbem-30752	53	4	analyses	analysis	NOUN
fbem-30752	53	5	of	of	ADP
fbem-30752	53	6	historical	historical	ADJ
fbem-30752	53	7	data	datum	NOUN
fbem-30752	53	8	,	,	PUNCT
fbem-30752	53	9	accountants	accountant	NOUN
fbem-30752	53	10	can	can	AUX
fbem-30752	53	11	predict	predict	VERB
fbem-30752	53	12	an	an	DET
fbem-30752	53	13	enterprise	enterprise	NOUN
fbem-30752	53	14	's	's	PART
fbem-30752	53	15	future	future	ADJ
fbem-30752	53	16	financial	financial	ADJ
fbem-30752	53	17	situation	situation	NOUN
fbem-30752	53	18	and	and	CCONJ
fbem-30752	53	19	operational	operational	ADJ
fbem-30752	53	20	outcomes	outcome	NOUN
fbem-30752	53	21	,	,	PUNCT
fbem-30752	53	22	supplying	supply	VERB
fbem-30752	53	23	data	datum	NOUN
fbem-30752	53	24	support	support	NOUN
fbem-30752	53	25	for	for	ADP
fbem-30752	53	26	the	the	DET
fbem-30752	53	27	formulation	formulation	NOUN
fbem-30752	53	28	of	of	ADP
fbem-30752	53	29	appropriate	appropriate	ADJ
fbem-30752	53	30	business	business	NOUN
fbem-30752	53	31	strategies	strategy	NOUN
fbem-30752	53	32	.	.	PUNCT
fbem-30752	54	1	4	4	X
fbem-30752	54	2	.	.	X
fbem-30752	54	3	the	the	DET
fbem-30752	54	4	comprehensive	comprehensive	ADJ
fbem-30752	54	5	application	application	NOUN
fbem-30752	54	6	of	of	ADP
fbem-30752	54	7	marxist	marxist	ADJ
fbem-30752	54	8	theory	theory	NOUN
fbem-30752	54	9	and	and	CCONJ
fbem-30752	54	10	social	social	ADJ
fbem-30752	54	11	science	science	NOUN
fbem-30752	54	12	methodology	methodology	NOUN
fbem-30752	54	13	in	in	ADP
fbem-30752	54	14	accounting	accounting	NOUN
fbem-30752	54	15	in	in	ADP
fbem-30752	54	16	the	the	DET
fbem-30752	54	17	grand	grand	ADJ
fbem-30752	54	18	map	map	NOUN
fbem-30752	54	19	of	of	ADP
fbem-30752	54	20	contemporary	contemporary	ADJ
fbem-30752	54	21	academic	academic	ADJ
fbem-30752	54	22	research	research	NOUN
fbem-30752	54	23	,	,	PUNCT
fbem-30752	54	24	accounting	accounting	NOUN
fbem-30752	54	25	research	research	NOUN
fbem-30752	54	26	,	,	PUNCT
fbem-30752	54	27	as	as	ADP
fbem-30752	54	28	an	an	DET
fbem-30752	54	29	important	important	ADJ
fbem-30752	54	30	component	component	NOUN
fbem-30752	54	31	of	of	ADP
fbem-30752	54	32	the	the	DET
fbem-30752	54	33	discipline	discipline	NOUN
fbem-30752	54	34	of	of	ADP
fbem-30752	54	35	economics	economic	NOUN
fbem-30752	54	36	and	and	CCONJ
fbem-30752	54	37	management	management	NOUN
fbem-30752	54	38	,	,	PUNCT
fbem-30752	54	39	the	the	DET
fbem-30752	54	40	construction	construction	NOUN
fbem-30752	54	41	and	and	CCONJ
fbem-30752	54	42	development	development	NOUN
fbem-30752	54	43	of	of	ADP
fbem-30752	54	44	its	its	PRON
fbem-30752	54	45	methodology	methodology	NOUN
fbem-30752	54	46	are	be	AUX
fbem-30752	54	47	of	of	ADP
fbem-30752	54	48	vital	vital	ADJ
fbem-30752	54	49	significance	significance	NOUN
fbem-30752	54	50	for	for	ADP
fbem-30752	54	51	the	the	DET
fbem-30752	54	52	theoretical	theoretical	ADJ
fbem-30752	54	53	deepening	deepening	NOUN
fbem-30752	54	54	and	and	CCONJ
fbem-30752	54	55	practical	practical	ADJ
fbem-30752	54	56	application	application	NOUN
fbem-30752	54	57	of	of	ADP
fbem-30752	54	58	the	the	DET
fbem-30752	54	59	discipline	discipline	NOUN
fbem-30752	54	60	.	.	PUNCT
fbem-30752	55	1	marxist	marxist	ADJ
fbem-30752	55	2	theory	theory	NOUN
fbem-30752	55	3	,	,	PUNCT
fbem-30752	55	4	with	with	ADP
fbem-30752	55	5	its	its	PRON
fbem-30752	55	6	profound	profound	ADJ
fbem-30752	55	7	philosophical	philosophical	ADJ
fbem-30752	55	8	speculation	speculation	NOUN
fbem-30752	55	9	and	and	CCONJ
fbem-30752	55	10	scientific	scientific	ADJ
fbem-30752	55	11	social	social	ADJ
fbem-30752	55	12	insight	insight	NOUN
fbem-30752	55	13	,	,	PUNCT
fbem-30752	55	14	provides	provide	VERB
fbem-30752	55	15	a	a	DET
fbem-30752	55	16	solid	solid	ADJ
fbem-30752	55	17	theoretical	theoretical	ADJ
fbem-30752	55	18	foundation	foundation	NOUN
fbem-30752	55	19	for	for	ADP
fbem-30752	55	20	social	social	ADJ
fbem-30752	55	21	science	science	NOUN
fbem-30752	55	22	research	research	NOUN
fbem-30752	55	23	.	.	PUNCT
fbem-30752	56	1	the	the	DET
fbem-30752	56	2	methodology	methodology	NOUN
fbem-30752	56	3	of	of	ADP
fbem-30752	56	4	social	social	ADJ
fbem-30752	56	5	sciences	science	NOUN
fbem-30752	56	6	,	,	PUNCT
fbem-30752	56	7	with	with	ADP
fbem-30752	56	8	its	its	PRON
fbem-30752	56	9	systematicness	systematicness	NOUN
fbem-30752	56	10	and	and	CCONJ
fbem-30752	56	11	normativity	normativity	NOUN
fbem-30752	56	12	,	,	PUNCT
fbem-30752	56	13	provides	provide	VERB
fbem-30752	56	14	specific	specific	ADJ
fbem-30752	56	15	and	and	CCONJ
fbem-30752	56	16	operational	operational	ADJ
fbem-30752	56	17	research	research	NOUN
fbem-30752	56	18	paths	path	NOUN
fbem-30752	56	19	for	for	ADP
fbem-30752	56	20	academic	academic	ADJ
fbem-30752	56	21	research	research	NOUN
fbem-30752	56	22	.	.	PUNCT
fbem-30752	57	1	introducing	introduce	VERB
fbem-30752	57	2	the	the	DET
fbem-30752	57	3	practical	practical	ADJ
fbem-30752	57	4	perspective	perspective	NOUN
fbem-30752	57	5	of	of	ADP
fbem-30752	57	6	marxism	marxism	NOUN
fbem-30752	57	7	and	and	CCONJ
fbem-30752	57	8	the	the	DET
fbem-30752	57	9	methodology	methodology	NOUN
fbem-30752	57	10	of	of	ADP
fbem-30752	57	11	social	social	ADJ
fbem-30752	57	12	sciences	science	NOUN
fbem-30752	57	13	into	into	ADP
fbem-30752	57	14	the	the	DET
fbem-30752	57	15	field	field	NOUN
fbem-30752	57	16	of	of	ADP
fbem-30752	57	17	accounting	accounting	NOUN
fbem-30752	57	18	research	research	NOUN
fbem-30752	57	19	can	can	AUX
fbem-30752	57	20	not	not	PART
fbem-30752	57	21	only	only	ADV
fbem-30752	57	22	inject	inject	VERB
fbem-30752	57	23	new	new	ADJ
fbem-30752	57	24	vitality	vitality	NOUN
fbem-30752	57	25	into	into	ADP
fbem-30752	57	26	accounting	accounting	NOUN
fbem-30752	57	27	research	research	NOUN
fbem-30752	57	28	,	,	PUNCT
fbem-30752	57	29	but	but	CCONJ
fbem-30752	57	30	also	also	ADV
fbem-30752	57	31	promote	promote	VERB
fbem-30752	57	32	new	new	ADJ
fbem-30752	57	33	breakthroughs	breakthrough	NOUN
fbem-30752	57	34	in	in	ADP
fbem-30752	57	35	the	the	DET
fbem-30752	57	36	accounting	accounting	NOUN
fbem-30752	57	37	discipline	discipline	NOUN
fbem-30752	57	38	in	in	ADP
fbem-30752	57	39	the	the	DET
fbem-30752	57	40	dual	dual	ADJ
fbem-30752	57	41	dimensions	dimension	NOUN
fbem-30752	57	42	of	of	ADP
fbem-30752	57	43	theory	theory	NOUN
fbem-30752	57	44	and	and	CCONJ
fbem-30752	57	45	practice	practice	NOUN
fbem-30752	57	46	.	.	PUNCT
fbem-30752	58	1	in	in	ADP
fbem-30752	58	2	the	the	DET
fbem-30752	58	3	field	field	NOUN
fbem-30752	58	4	of	of	ADP
fbem-30752	58	5	accounting	accounting	NOUN
fbem-30752	58	6	research	research	NOUN
fbem-30752	58	7	,	,	PUNCT
fbem-30752	58	8	practice	practice	NOUN
fbem-30752	58	9	occupies	occupy	VERB
fbem-30752	58	10	an	an	DET
fbem-30752	58	11	irreplaceable	irreplaceable	ADJ
fbem-30752	58	12	and	and	CCONJ
fbem-30752	58	13	crucial	crucial	ADJ
fbem-30752	58	14	position	position	NOUN
fbem-30752	58	15	.	.	PUNCT
fbem-30752	59	1	accounting	accounting	NOUN
fbem-30752	59	2	,	,	PUNCT
fbem-30752	59	3	as	as	ADP
fbem-30752	59	4	a	a	DET
fbem-30752	59	5	discipline	discipline	NOUN
fbem-30752	59	6	,	,	PUNCT
fbem-30752	59	7	is	be	AUX
fbem-30752	59	8	not	not	PART
fbem-30752	59	9	merely	merely	ADV
fbem-30752	59	10	the	the	DET
fbem-30752	59	11	construction	construction	NOUN
fbem-30752	59	12	of	of	ADP
fbem-30752	59	13	an	an	DET
fbem-30752	59	14	abstract	abstract	ADJ
fbem-30752	59	15	theoretical	theoretical	ADJ
fbem-30752	59	16	system	system	NOUN
fbem-30752	59	17	,	,	PUNCT
fbem-30752	59	18	but	but	CCONJ
fbem-30752	59	19	also	also	ADV
fbem-30752	59	20	a	a	DET
fbem-30752	59	21	method	method	NOUN
fbem-30752	59	22	and	and	CCONJ
fbem-30752	59	23	technique	technique	NOUN
fbem-30752	59	24	with	with	ADP
fbem-30752	59	25	extensive	extensive	ADJ
fbem-30752	59	26	practical	practical	ADJ
fbem-30752	59	27	application	application	NOUN
fbem-30752	59	28	value	value	NOUN
fbem-30752	59	29	.	.	PUNCT
fbem-30752	60	1	from	from	ADP
fbem-30752	60	2	the	the	DET
fbem-30752	60	3	internal	internal	ADJ
fbem-30752	60	4	financial	financial	ADJ
fbem-30752	60	5	management	management	NOUN
fbem-30752	60	6	of	of	ADP
fbem-30752	60	7	enterprises	enterprise	NOUN
fbem-30752	60	8	to	to	ADP
fbem-30752	60	9	the	the	DET
fbem-30752	60	10	information	information	NOUN
fbem-30752	60	11	disclosure	disclosure	NOUN
fbem-30752	60	12	in	in	ADP
fbem-30752	60	13	the	the	DET
fbem-30752	60	14	capital	capital	NOUN
fbem-30752	60	15	market	market	NOUN
fbem-30752	60	16	,	,	PUNCT
fbem-30752	60	17	from	from	ADP
fbem-30752	60	18	the	the	DET
fbem-30752	60	19	government	government	NOUN
fbem-30752	60	20	's	's	PART
fbem-30752	60	21	fiscal	fiscal	ADJ
fbem-30752	60	22	supervision	supervision	NOUN
fbem-30752	60	23	to	to	ADP
fbem-30752	60	24	the	the	DET
fbem-30752	60	25	economic	economic	ADJ
fbem-30752	60	26	decision	decision	NOUN
fbem-30752	60	27	-	-	PUNCT
fbem-30752	60	28	making	making	NOUN
fbem-30752	60	29	of	of	ADP
fbem-30752	60	30	the	the	DET
fbem-30752	60	31	public	public	NOUN
fbem-30752	60	32	,	,	PUNCT
fbem-30752	60	33	accounting	accounting	NOUN
fbem-30752	60	34	practice	practice	NOUN
fbem-30752	60	35	runs	run	VERB
fbem-30752	60	36	through	through	ADP
fbem-30752	60	37	all	all	DET
fbem-30752	60	38	links	link	NOUN
fbem-30752	60	39	of	of	ADP
fbem-30752	60	40	economic	economic	ADJ
fbem-30752	60	41	activities	activity	NOUN
fbem-30752	60	42	.	.	PUNCT
fbem-30752	61	1	accounting	accounting	NOUN
fbem-30752	61	2	research	research	NOUN
fbem-30752	61	3	must	must	AUX
fbem-30752	61	4	be	be	AUX
fbem-30752	61	5	closely	closely	ADV
fbem-30752	61	6	integrated	integrate	VERB
fbem-30752	61	7	with	with	ADP
fbem-30752	61	8	practical	practical	ADJ
fbem-30752	61	9	activities	activity	NOUN
fbem-30752	61	10	,	,	PUNCT
fbem-30752	61	11	which	which	PRON
fbem-30752	61	12	is	be	AUX
fbem-30752	61	13	determined	determine	VERB
fbem-30752	61	14	by	by	ADP
fbem-30752	61	15	the	the	DET
fbem-30752	61	16	essential	essential	ADJ
fbem-30752	61	17	attributes	attribute	NOUN
fbem-30752	61	18	of	of	ADP
fbem-30752	61	19	the	the	DET
fbem-30752	61	20	accounting	accounting	NOUN
fbem-30752	61	21	discipline	discipline	NOUN
fbem-30752	61	22	.	.	PUNCT
fbem-30752	62	1	on	on	ADP
fbem-30752	62	2	the	the	DET
fbem-30752	62	3	one	one	NUM
fbem-30752	62	4	hand	hand	NOUN
fbem-30752	62	5	,	,	PUNCT
fbem-30752	62	6	accounting	accounting	NOUN
fbem-30752	62	7	research	research	NOUN
fbem-30752	62	8	should	should	AUX
fbem-30752	62	9	keenly	keenly	ADV
fbem-30752	62	10	identify	identify	VERB
fbem-30752	62	11	and	and	CCONJ
fbem-30752	62	12	raise	raise	VERB
fbem-30752	62	13	the	the	DET
fbem-30752	62	14	problems	problem	NOUN
fbem-30752	62	15	that	that	PRON
fbem-30752	62	16	arise	arise	VERB
fbem-30752	62	17	in	in	ADP
fbem-30752	62	18	practice	practice	NOUN
fbem-30752	62	19	.	.	PUNCT
fbem-30752	63	1	with	with	ADP
fbem-30752	63	2	the	the	DET
fbem-30752	63	3	acceleration	acceleration	NOUN
fbem-30752	63	4	of	of	ADP
fbem-30752	63	5	economic	economic	ADJ
fbem-30752	63	6	globalization	globalization	NOUN
fbem-30752	63	7	and	and	CCONJ
fbem-30752	63	8	the	the	DET
fbem-30752	63	9	continuous	continuous	ADJ
fbem-30752	63	10	innovation	innovation	NOUN
fbem-30752	63	11	of	of	ADP
fbem-30752	63	12	business	business	NOUN
fbem-30752	63	13	operation	operation	NOUN
fbem-30752	63	14	models	model	NOUN
fbem-30752	63	15	,	,	PUNCT
fbem-30752	63	16	the	the	DET
fbem-30752	63	17	field	field	NOUN
fbem-30752	63	18	of	of	ADP
fbem-30752	63	19	accounting	accounting	NOUN
fbem-30752	63	20	is	be	AUX
fbem-30752	63	21	confronted	confront	VERB
fbem-30752	63	22	with	with	ADP
fbem-30752	63	23	new	new	ADJ
fbem-30752	63	24	and	and	CCONJ
fbem-30752	63	25	complex	complex	ADJ
fbem-30752	63	26	issues	issue	NOUN
fbem-30752	63	27	such	such	ADJ
fbem-30752	63	28	as	as	ADP
fbem-30752	63	29	accounting	account	VERB
fbem-30752	63	30	for	for	ADP
fbem-30752	63	31	financial	financial	ADJ
fbem-30752	63	32	instruments	instrument	NOUN
fbem-30752	63	33	,	,	PUNCT
fbem-30752	63	34	accounting	account	VERB
fbem-30752	63	35	for	for	ADP
fbem-30752	63	36	business	business	NOUN
fbem-30752	63	37	combinations	combination	NOUN
fbem-30752	63	38	,	,	PUNCT
fbem-30752	63	39	and	and	CCONJ
fbem-30752	63	40	environmental	environmental	ADJ
fbem-30752	63	41	accounting	accounting	NOUN
fbem-30752	63	42	.	.	PUNCT
fbem-30752	64	1	these	these	DET
fbem-30752	64	2	problems	problem	NOUN
fbem-30752	64	3	originate	originate	VERB
fbem-30752	64	4	from	from	ADP
fbem-30752	64	5	practice	practice	NOUN
fbem-30752	64	6	and	and	CCONJ
fbem-30752	64	7	have	have	VERB
fbem-30752	64	8	a	a	DET
fbem-30752	64	9	significant	significant	ADJ
fbem-30752	64	10	impact	impact	NOUN
fbem-30752	64	11	on	on	ADP
fbem-30752	64	12	it	it	PRON
fbem-30752	64	13	,	,	PUNCT
fbem-30752	64	14	requiring	require	VERB
fbem-30752	64	15	accounting	accounting	NOUN
fbem-30752	64	16	researchers	researcher	NOUN
fbem-30752	64	17	to	to	PART
fbem-30752	64	18	conduct	conduct	VERB
fbem-30752	64	19	indepth	indepth	ADJ
fbem-30752	64	20	research	research	NOUN
fbem-30752	64	21	and	and	CCONJ
fbem-30752	64	22	analysis	analysis	NOUN
fbem-30752	64	23	by	by	ADP
fbem-30752	64	24	delving	delve	VERB
fbem-30752	64	25	into	into	ADP
fbem-30752	64	26	practice	practice	NOUN
fbem-30752	64	27	.	.	PUNCT
fbem-30752	65	1	on	on	ADP
fbem-30752	65	2	the	the	DET
fbem-30752	65	3	other	other	ADJ
fbem-30752	65	4	hand	hand	NOUN
fbem-30752	65	5	,	,	PUNCT
fbem-30752	65	6	accounting	account	VERB
fbem-30752	65	7	research	research	NOUN
fbem-30752	65	8	needs	need	VERB
fbem-30752	65	9	to	to	PART
fbem-30752	65	10	verify	verify	VERB
fbem-30752	65	11	the	the	DET
fbem-30752	65	12	validity	validity	NOUN
fbem-30752	65	13	and	and	CCONJ
fbem-30752	65	14	practicability	practicability	NOUN
fbem-30752	65	15	of	of	ADP
fbem-30752	65	16	theories	theory	NOUN
fbem-30752	65	17	through	through	ADP
fbem-30752	65	18	practical	practical	ADJ
fbem-30752	65	19	means	mean	NOUN
fbem-30752	65	20	.	.	PUNCT
fbem-30752	66	1	the	the	DET
fbem-30752	66	2	research	research	NOUN
fbem-30752	66	3	results	result	NOUN
fbem-30752	66	4	of	of	ADP
fbem-30752	66	5	accounting	accounting	NOUN
fbem-30752	66	6	theory	theory	NOUN
fbem-30752	66	7	should	should	AUX
fbem-30752	66	8	ultimately	ultimately	ADV
fbem-30752	66	9	be	be	AUX
fbem-30752	66	10	applied	apply	VERB
fbem-30752	66	11	to	to	ADP
fbem-30752	66	12	practice	practice	VERB
fbem-30752	66	13	to	to	PART
fbem-30752	66	14	guide	guide	VERB
fbem-30752	66	15	the	the	DET
fbem-30752	66	16	practical	practical	ADJ
fbem-30752	66	17	operation	operation	NOUN
fbem-30752	66	18	of	of	ADP
fbem-30752	66	19	accounting	accounting	NOUN
fbem-30752	66	20	.	.	PUNCT
fbem-30752	67	1	therefore	therefore	ADV
fbem-30752	67	2	,	,	PUNCT
fbem-30752	67	3	in	in	ADP
fbem-30752	67	4	the	the	DET
fbem-30752	67	5	process	process	NOUN
fbem-30752	67	6	of	of	ADP
fbem-30752	67	7	theoretical	theoretical	ADJ
fbem-30752	67	8	research	research	NOUN
fbem-30752	67	9	,	,	PUNCT
fbem-30752	67	10	it	it	PRON
fbem-30752	67	11	is	be	AUX
fbem-30752	67	12	necessary	necessary	ADJ
fbem-30752	67	13	to	to	PART
fbem-30752	67	14	focus	focus	VERB
fbem-30752	67	15	on	on	ADP
fbem-30752	67	16	testing	test	VERB
fbem-30752	67	17	through	through	ADP
fbem-30752	67	18	practical	practical	ADJ
fbem-30752	67	19	methods	method	NOUN
fbem-30752	67	20	such	such	ADJ
fbem-30752	67	21	as	as	ADP
fbem-30752	67	22	empirical	empirical	ADJ
fbem-30752	67	23	research	research	NOUN
fbem-30752	67	24	and	and	CCONJ
fbem-30752	67	25	case	case	NOUN
fbem-30752	67	26	analysis	analysis	NOUN
fbem-30752	67	27	whether	whether	SCONJ
fbem-30752	67	28	the	the	DET
fbem-30752	67	29	theory	theory	NOUN
fbem-30752	67	30	can	can	AUX
fbem-30752	67	31	accurately	accurately	ADV
fbem-30752	67	32	explain	explain	VERB
fbem-30752	67	33	and	and	CCONJ
fbem-30752	67	34	predict	predict	VERB
fbem-30752	67	35	accounting	accounting	NOUN
fbem-30752	67	36	phenomena	phenomenon	NOUN
fbem-30752	67	37	and	and	CCONJ
fbem-30752	67	38	whether	whether	SCONJ
fbem-30752	67	39	it	it	PRON
fbem-30752	67	40	can	can	AUX
fbem-30752	67	41	provide	provide	VERB
fbem-30752	67	42	effective	effective	ADJ
fbem-30752	67	43	solutions	solution	NOUN
fbem-30752	67	44	to	to	ADP
fbem-30752	67	45	practical	practical	ADJ
fbem-30752	67	46	problems	problem	NOUN
fbem-30752	67	47	.	.	PUNCT
fbem-30752	68	1	based	base	VERB
fbem-30752	68	2	on	on	ADP
fbem-30752	68	3	the	the	DET
fbem-30752	68	4	above	above	ADJ
fbem-30752	68	5	analysis	analysis	NOUN
fbem-30752	68	6	,	,	PUNCT
fbem-30752	68	7	accounting	accounting	NOUN
fbem-30752	68	8	research	research	NOUN
fbem-30752	68	9	should	should	AUX
fbem-30752	68	10	attach	attach	VERB
fbem-30752	68	11	great	great	ADJ
fbem-30752	68	12	importance	importance	NOUN
fbem-30752	68	13	to	to	PART
fbem-30752	68	14	practice	practice	VERB
fbem-30752	68	15	and	and	CCONJ
fbem-30752	68	16	take	take	VERB
fbem-30752	68	17	practice	practice	NOUN
fbem-30752	68	18	as	as	ADP
fbem-30752	68	19	the	the	DET
fbem-30752	68	20	starting	starting	NOUN
fbem-30752	68	21	point	point	NOUN
fbem-30752	68	22	and	and	CCONJ
fbem-30752	68	23	ultimate	ultimate	ADJ
fbem-30752	68	24	goal	goal	NOUN
fbem-30752	68	25	of	of	ADP
fbem-30752	68	26	the	the	DET
fbem-30752	68	27	research	research	NOUN
fbem-30752	68	28	.	.	PUNCT
fbem-30752	69	1	in	in	ADP
fbem-30752	69	2	the	the	DET
fbem-30752	69	3	research	research	NOUN
fbem-30752	69	4	process	process	NOUN
fbem-30752	69	5	,	,	PUNCT
fbem-30752	69	6	emphasis	emphasis	NOUN
fbem-30752	69	7	should	should	AUX
fbem-30752	69	8	be	be	AUX
fbem-30752	69	9	placed	place	VERB
fbem-30752	69	10	on	on	ADP
fbem-30752	69	11	applying	apply	VERB
fbem-30752	69	12	theoretical	theoretical	ADJ
fbem-30752	69	13	knowledge	knowledge	NOUN
fbem-30752	69	14	to	to	PART
fbem-30752	69	15	solve	solve	VERB
fbem-30752	69	16	practical	practical	ADJ
fbem-30752	69	17	problems	problem	NOUN
fbem-30752	69	18	and	and	CCONJ
fbem-30752	69	19	achieve	achieve	VERB
fbem-30752	69	20	a	a	DET
fbem-30752	69	21	positive	positive	ADJ
fbem-30752	69	22	interaction	interaction	NOUN
fbem-30752	69	23	between	between	ADP
fbem-30752	69	24	theory	theory	NOUN
fbem-30752	69	25	and	and	CCONJ
fbem-30752	69	26	practice	practice	NOUN
fbem-30752	69	27	.	.	PUNCT
fbem-30752	70	1	the	the	DET
fbem-30752	70	2	methodology	methodology	NOUN
fbem-30752	70	3	of	of	ADP
fbem-30752	70	4	social	social	ADJ
fbem-30752	70	5	sciences	science	NOUN
fbem-30752	70	6	emphasizes	emphasize	VERB
fbem-30752	70	7	attributes	attribute	NOUN
fbem-30752	70	8	such	such	ADJ
fbem-30752	70	9	as	as	ADP
fbem-30752	70	10	systematicness	systematicness	NOUN
fbem-30752	70	11	,	,	PUNCT
fbem-30752	70	12	rigor	rigor	NOUN
fbem-30752	70	13	,	,	PUNCT
fbem-30752	70	14	empiricism	empiricism	NOUN
fbem-30752	70	15	and	and	CCONJ
fbem-30752	70	16	value	value	NOUN
fbem-30752	70	17	,	,	PUNCT
fbem-30752	70	18	46	46	NUM
fbem-30752	70	19	providing	provide	VERB
fbem-30752	70	20	a	a	DET
fbem-30752	70	21	set	set	NOUN
fbem-30752	70	22	of	of	ADP
fbem-30752	70	23	scientific	scientific	ADJ
fbem-30752	70	24	research	research	NOUN
fbem-30752	70	25	methods	method	NOUN
fbem-30752	70	26	and	and	CCONJ
fbem-30752	70	27	tools	tool	NOUN
fbem-30752	70	28	for	for	ADP
fbem-30752	70	29	accounting	accounting	NOUN
fbem-30752	70	30	research	research	NOUN
fbem-30752	70	31	.	.	PUNCT
fbem-30752	71	1	systematicness	systematicness	NOUN
fbem-30752	71	2	requires	require	VERB
fbem-30752	71	3	accounting	account	VERB
fbem-30752	71	4	research	research	NOUN
fbem-30752	71	5	to	to	PART
fbem-30752	71	6	grasp	grasp	VERB
fbem-30752	71	7	the	the	DET
fbem-30752	71	8	research	research	NOUN
fbem-30752	71	9	object	object	NOUN
fbem-30752	71	10	as	as	ADP
fbem-30752	71	11	a	a	DET
fbem-30752	71	12	whole	whole	NOUN
fbem-30752	71	13	,	,	PUNCT
fbem-30752	71	14	analyze	analyze	VERB
fbem-30752	71	15	accounting	accounting	NOUN
fbem-30752	71	16	phenomena	phenomenon	NOUN
fbem-30752	71	17	in	in	ADP
fbem-30752	71	18	the	the	DET
fbem-30752	71	19	broader	broad	ADJ
fbem-30752	71	20	context	context	NOUN
fbem-30752	71	21	of	of	ADP
fbem-30752	71	22	the	the	DET
fbem-30752	71	23	social	social	ADJ
fbem-30752	71	24	and	and	CCONJ
fbem-30752	71	25	economic	economic	ADJ
fbem-30752	71	26	system	system	NOUN
fbem-30752	71	27	,	,	PUNCT
fbem-30752	71	28	and	and	CCONJ
fbem-30752	71	29	consider	consider	VERB
fbem-30752	71	30	the	the	DET
fbem-30752	71	31	interrelationships	interrelationship	NOUN
fbem-30752	71	32	and	and	CCONJ
fbem-30752	71	33	interactions	interaction	NOUN
fbem-30752	71	34	among	among	ADP
fbem-30752	71	35	various	various	ADJ
fbem-30752	71	36	factors	factor	NOUN
fbem-30752	71	37	.	.	PUNCT
fbem-30752	72	1	rigor	rigor	NOUN
fbem-30752	72	2	is	be	AUX
fbem-30752	72	3	a	a	DET
fbem-30752	72	4	fundamental	fundamental	ADJ
fbem-30752	72	5	requirement	requirement	NOUN
fbem-30752	72	6	in	in	ADP
fbem-30752	72	7	accounting	accounting	NOUN
fbem-30752	72	8	research	research	NOUN
fbem-30752	72	9	,	,	PUNCT
fbem-30752	72	10	which	which	PRON
fbem-30752	72	11	is	be	AUX
fbem-30752	72	12	reflected	reflect	VERB
fbem-30752	72	13	in	in	ADP
fbem-30752	72	14	all	all	DET
fbem-30752	72	15	aspects	aspect	NOUN
fbem-30752	72	16	of	of	ADP
fbem-30752	72	17	the	the	DET
fbem-30752	72	18	research	research	NOUN
fbem-30752	72	19	process	process	NOUN
fbem-30752	72	20	,	,	PUNCT
fbem-30752	72	21	including	include	VERB
fbem-30752	72	22	the	the	DET
fbem-30752	72	23	proposal	proposal	NOUN
fbem-30752	72	24	of	of	ADP
fbem-30752	72	25	research	research	NOUN
fbem-30752	72	26	questions	question	NOUN
fbem-30752	72	27	,	,	PUNCT
fbem-30752	72	28	the	the	DET
fbem-30752	72	29	setting	setting	NOUN
fbem-30752	72	30	of	of	ADP
fbem-30752	72	31	research	research	NOUN
fbem-30752	72	32	hypotheses	hypothesis	NOUN
fbem-30752	72	33	,	,	PUNCT
fbem-30752	72	34	the	the	DET
fbem-30752	72	35	selection	selection	NOUN
fbem-30752	72	36	of	of	ADP
fbem-30752	72	37	research	research	NOUN
fbem-30752	72	38	methods	method	NOUN
fbem-30752	72	39	,	,	PUNCT
fbem-30752	72	40	the	the	DET
fbem-30752	72	41	collection	collection	NOUN
fbem-30752	72	42	and	and	CCONJ
fbem-30752	72	43	analysis	analysis	NOUN
fbem-30752	72	44	of	of	ADP
fbem-30752	72	45	data	datum	NOUN
fbem-30752	72	46	,	,	PUNCT
fbem-30752	72	47	and	and	CCONJ
fbem-30752	72	48	the	the	DET
fbem-30752	72	49	drawing	drawing	NOUN
fbem-30752	72	50	of	of	ADP
fbem-30752	72	51	research	research	NOUN
fbem-30752	72	52	conclusions	conclusion	NOUN
fbem-30752	72	53	,	,	PUNCT
fbem-30752	72	54	etc	etc	X
fbem-30752	72	55	.	.	X
fbem-30752	72	56	accounting	accounting	NOUN
fbem-30752	72	57	research	research	NOUN
fbem-30752	72	58	requires	require	VERB
fbem-30752	72	59	the	the	DET
fbem-30752	72	60	application	application	NOUN
fbem-30752	72	61	of	of	ADP
fbem-30752	72	62	strict	strict	ADJ
fbem-30752	72	63	logical	logical	ADJ
fbem-30752	72	64	reasoning	reasoning	NOUN
fbem-30752	72	65	and	and	CCONJ
fbem-30752	72	66	empirical	empirical	ADJ
fbem-30752	72	67	analysis	analysis	NOUN
fbem-30752	72	68	techniques	technique	NOUN
fbem-30752	72	69	to	to	PART
fbem-30752	72	70	ensure	ensure	VERB
fbem-30752	72	71	the	the	DET
fbem-30752	72	72	scientific	scientific	ADJ
fbem-30752	72	73	nature	nature	NOUN
fbem-30752	72	74	of	of	ADP
fbem-30752	72	75	the	the	DET
fbem-30752	72	76	research	research	NOUN
fbem-30752	72	77	process	process	NOUN
fbem-30752	72	78	and	and	CCONJ
fbem-30752	72	79	the	the	DET
fbem-30752	72	80	reliability	reliability	NOUN
fbem-30752	72	81	of	of	ADP
fbem-30752	72	82	the	the	DET
fbem-30752	72	83	research	research	NOUN
fbem-30752	72	84	results	result	NOUN
fbem-30752	72	85	.	.	PUNCT
fbem-30752	73	1	the	the	DET
fbem-30752	73	2	empirical	empirical	ADJ
fbem-30752	73	3	aspect	aspect	NOUN
fbem-30752	73	4	emphasizes	emphasize	VERB
fbem-30752	73	5	that	that	SCONJ
fbem-30752	73	6	accounting	accounting	NOUN
fbem-30752	73	7	research	research	NOUN
fbem-30752	73	8	should	should	AUX
fbem-30752	73	9	be	be	AUX
fbem-30752	73	10	based	base	VERB
fbem-30752	73	11	on	on	ADP
fbem-30752	73	12	practical	practical	ADJ
fbem-30752	73	13	experience	experience	NOUN
fbem-30752	73	14	.	.	PUNCT
fbem-30752	74	1	first	first	ADJ
fbem-30752	74	2	-	-	PUNCT
fbem-30752	74	3	hand	hand	NOUN
fbem-30752	74	4	data	datum	NOUN
fbem-30752	74	5	should	should	AUX
fbem-30752	74	6	be	be	AUX
fbem-30752	74	7	obtained	obtain	VERB
fbem-30752	74	8	through	through	ADP
fbem-30752	74	9	means	mean	NOUN
fbem-30752	74	10	such	such	ADJ
fbem-30752	74	11	as	as	ADP
fbem-30752	74	12	observation	observation	NOUN
fbem-30752	74	13	,	,	PUNCT
fbem-30752	74	14	investigation	investigation	NOUN
fbem-30752	74	15	,	,	PUNCT
fbem-30752	74	16	and	and	CCONJ
fbem-30752	74	17	experimentation	experimentation	NOUN
fbem-30752	74	18	to	to	PART
fbem-30752	74	19	objectively	objectively	ADV
fbem-30752	74	20	describe	describe	VERB
fbem-30752	74	21	and	and	CCONJ
fbem-30752	74	22	analyze	analyze	VERB
fbem-30752	74	23	accounting	accounting	NOUN
fbem-30752	74	24	phenomena	phenomenon	NOUN
fbem-30752	74	25	.	.	PUNCT
fbem-30752	75	1	value	value	NOUN
fbem-30752	75	2	attributes	attribute	NOUN
fbem-30752	75	3	are	be	AUX
fbem-30752	75	4	an	an	DET
fbem-30752	75	5	important	important	ADJ
fbem-30752	75	6	component	component	NOUN
fbem-30752	75	7	of	of	ADP
fbem-30752	75	8	the	the	DET
fbem-30752	75	9	methodology	methodology	NOUN
fbem-30752	75	10	of	of	ADP
fbem-30752	75	11	social	social	ADJ
fbem-30752	75	12	sciences	science	NOUN
fbem-30752	75	13	,	,	PUNCT
fbem-30752	75	14	and	and	CCONJ
fbem-30752	75	15	accounting	accounting	NOUN
fbem-30752	75	16	research	research	NOUN
fbem-30752	75	17	is	be	AUX
fbem-30752	75	18	no	no	DET
fbem-30752	75	19	exception	exception	NOUN
fbem-30752	75	20	.	.	PUNCT
fbem-30752	76	1	accounting	accounting	NOUN
fbem-30752	76	2	research	research	NOUN
fbem-30752	76	3	achievements	achievement	NOUN
fbem-30752	76	4	should	should	AUX
fbem-30752	76	5	not	not	PART
fbem-30752	76	6	only	only	ADV
fbem-30752	76	7	have	have	VERB
fbem-30752	76	8	academic	academic	ADJ
fbem-30752	76	9	value	value	NOUN
fbem-30752	76	10	,	,	PUNCT
fbem-30752	76	11	but	but	CCONJ
fbem-30752	76	12	also	also	ADV
fbem-30752	76	13	take	take	VERB
fbem-30752	76	14	into	into	ADP
fbem-30752	76	15	account	account	NOUN
fbem-30752	76	16	their	their	PRON
fbem-30752	76	17	contribution	contribution	NOUN
fbem-30752	76	18	and	and	CCONJ
fbem-30752	76	19	significance	significance	NOUN
fbem-30752	76	20	to	to	ADP
fbem-30752	76	21	social	social	ADJ
fbem-30752	76	22	practice	practice	NOUN
fbem-30752	76	23	and	and	CCONJ
fbem-30752	76	24	the	the	DET
fbem-30752	76	25	development	development	NOUN
fbem-30752	76	26	of	of	ADP
fbem-30752	76	27	the	the	DET
fbem-30752	76	28	discipline	discipline	NOUN
fbem-30752	76	29	.	.	PUNCT
fbem-30752	77	1	accounting	accounting	NOUN
fbem-30752	77	2	research	research	NOUN
fbem-30752	77	3	should	should	AUX
fbem-30752	77	4	focus	focus	VERB
fbem-30752	77	5	on	on	ADP
fbem-30752	77	6	social	social	ADJ
fbem-30752	77	7	hot	hot	ADJ
fbem-30752	77	8	issues	issue	NOUN
fbem-30752	77	9	,	,	PUNCT
fbem-30752	77	10	provide	provide	VERB
fbem-30752	77	11	theoretical	theoretical	ADJ
fbem-30752	77	12	support	support	NOUN
fbem-30752	77	13	for	for	ADP
fbem-30752	77	14	solving	solve	VERB
fbem-30752	77	15	practical	practical	ADJ
fbem-30752	77	16	accounting	accounting	NOUN
fbem-30752	77	17	problems	problem	NOUN
fbem-30752	77	18	,	,	PUNCT
fbem-30752	77	19	promote	promote	VERB
fbem-30752	77	20	the	the	DET
fbem-30752	77	21	improvement	improvement	NOUN
fbem-30752	77	22	and	and	CCONJ
fbem-30752	77	23	innovation	innovation	NOUN
fbem-30752	77	24	of	of	ADP
fbem-30752	77	25	accounting	accounting	NOUN
fbem-30752	77	26	practice	practice	NOUN
fbem-30752	77	27	,	,	PUNCT
fbem-30752	77	28	and	and	CCONJ
fbem-30752	77	29	at	at	ADP
fbem-30752	77	30	the	the	DET
fbem-30752	77	31	same	same	ADJ
fbem-30752	77	32	time	time	NOUN
fbem-30752	77	33	facilitate	facilitate	VERB
fbem-30752	77	34	the	the	DET
fbem-30752	77	35	development	development	NOUN
fbem-30752	77	36	and	and	CCONJ
fbem-30752	77	37	perfection	perfection	NOUN
fbem-30752	77	38	of	of	ADP
fbem-30752	77	39	the	the	DET
fbem-30752	77	40	accounting	accounting	NOUN
fbem-30752	77	41	discipline	discipline	NOUN
fbem-30752	77	42	.	.	PUNCT
fbem-30752	78	1	the	the	DET
fbem-30752	78	2	value	value	NOUN
fbem-30752	78	3	consideration	consideration	NOUN
fbem-30752	78	4	of	of	ADP
fbem-30752	78	5	accounting	accounting	NOUN
fbem-30752	78	6	research	research	NOUN
fbem-30752	78	7	has	have	VERB
fbem-30752	78	8	the	the	DET
fbem-30752	78	9	characteristics	characteristic	NOUN
fbem-30752	78	10	of	of	ADP
fbem-30752	78	11	multiple	multiple	ADJ
fbem-30752	78	12	dimensions	dimension	NOUN
fbem-30752	78	13	.	.	PUNCT
fbem-30752	79	1	from	from	ADP
fbem-30752	79	2	the	the	DET
fbem-30752	79	3	perspective	perspective	NOUN
fbem-30752	79	4	of	of	ADP
fbem-30752	79	5	social	social	ADJ
fbem-30752	79	6	practice	practice	NOUN
fbem-30752	79	7	,	,	PUNCT
fbem-30752	79	8	the	the	DET
fbem-30752	79	9	research	research	NOUN
fbem-30752	79	10	results	result	NOUN
fbem-30752	79	11	of	of	ADP
fbem-30752	79	12	accounting	accounting	NOUN
fbem-30752	79	13	should	should	AUX
fbem-30752	79	14	be	be	AUX
fbem-30752	79	15	able	able	ADJ
fbem-30752	79	16	to	to	PART
fbem-30752	79	17	provide	provide	VERB
fbem-30752	79	18	useful	useful	ADJ
fbem-30752	79	19	references	reference	NOUN
fbem-30752	79	20	for	for	ADP
fbem-30752	79	21	the	the	DET
fbem-30752	79	22	operation	operation	NOUN
fbem-30752	79	23	and	and	CCONJ
fbem-30752	79	24	management	management	NOUN
fbem-30752	79	25	of	of	ADP
fbem-30752	79	26	enterprises	enterprise	NOUN
fbem-30752	79	27	,	,	PUNCT
fbem-30752	79	28	the	the	DET
fbem-30752	79	29	financial	financial	ADJ
fbem-30752	79	30	supervision	supervision	NOUN
fbem-30752	79	31	of	of	ADP
fbem-30752	79	32	the	the	DET
fbem-30752	79	33	government	government	NOUN
fbem-30752	79	34	,	,	PUNCT
fbem-30752	79	35	the	the	DET
fbem-30752	79	36	decision	decision	NOUN
fbem-30752	79	37	-	-	PUNCT
fbem-30752	79	38	making	making	NOUN
fbem-30752	79	39	of	of	ADP
fbem-30752	79	40	investors	investor	NOUN
fbem-30752	79	41	,	,	PUNCT
fbem-30752	79	42	etc	etc	X
fbem-30752	79	43	.	.	X
fbem-30752	79	44	from	from	ADP
fbem-30752	79	45	the	the	DET
fbem-30752	79	46	perspective	perspective	NOUN
fbem-30752	79	47	of	of	ADP
fbem-30752	79	48	disciplinary	disciplinary	ADJ
fbem-30752	79	49	development	development	NOUN
fbem-30752	79	50	,	,	PUNCT
fbem-30752	79	51	accounting	accounting	NOUN
fbem-30752	79	52	research	research	NOUN
fbem-30752	79	53	should	should	AUX
fbem-30752	79	54	be	be	AUX
fbem-30752	79	55	committed	commit	VERB
fbem-30752	79	56	to	to	ADP
fbem-30752	79	57	promoting	promote	VERB
fbem-30752	79	58	the	the	DET
fbem-30752	79	59	innovation	innovation	NOUN
fbem-30752	79	60	and	and	CCONJ
fbem-30752	79	61	improvement	improvement	NOUN
fbem-30752	79	62	of	of	ADP
fbem-30752	79	63	the	the	DET
fbem-30752	79	64	accounting	account	VERB
fbem-30752	79	65	theoretical	theoretical	ADJ
fbem-30752	79	66	system	system	NOUN
fbem-30752	79	67	.	.	PUNCT
fbem-30752	80	1	with	with	ADP
fbem-30752	80	2	the	the	DET
fbem-30752	80	3	changes	change	NOUN
fbem-30752	80	4	in	in	ADP
fbem-30752	80	5	the	the	DET
fbem-30752	80	6	economic	economic	ADJ
fbem-30752	80	7	environment	environment	NOUN
fbem-30752	80	8	and	and	CCONJ
fbem-30752	80	9	the	the	DET
fbem-30752	80	10	development	development	NOUN
fbem-30752	80	11	of	of	ADP
fbem-30752	80	12	accounting	accounting	NOUN
fbem-30752	80	13	practice	practice	NOUN
fbem-30752	80	14	,	,	PUNCT
fbem-30752	80	15	traditional	traditional	ADJ
fbem-30752	80	16	accounting	accounting	NOUN
fbem-30752	80	17	theories	theory	NOUN
fbem-30752	80	18	are	be	AUX
fbem-30752	80	19	facing	face	VERB
fbem-30752	80	20	many	many	ADJ
fbem-30752	80	21	challenges	challenge	NOUN
fbem-30752	80	22	and	and	CCONJ
fbem-30752	80	23	require	require	VERB
fbem-30752	80	24	continuous	continuous	ADJ
fbem-30752	80	25	theoretical	theoretical	ADJ
fbem-30752	80	26	innovation	innovation	NOUN
fbem-30752	80	27	.	.	PUNCT
fbem-30752	81	1	combining	combine	VERB
fbem-30752	81	2	marxist	marxist	ADJ
fbem-30752	81	3	theory	theory	NOUN
fbem-30752	81	4	with	with	ADP
fbem-30752	81	5	the	the	DET
fbem-30752	81	6	methodology	methodology	NOUN
fbem-30752	81	7	of	of	ADP
fbem-30752	81	8	social	social	ADJ
fbem-30752	81	9	sciences	science	NOUN
fbem-30752	81	10	can	can	AUX
fbem-30752	81	11	provide	provide	VERB
fbem-30752	81	12	a	a	DET
fbem-30752	81	13	more	more	ADV
fbem-30752	81	14	comprehensive	comprehensive	ADJ
fbem-30752	81	15	and	and	CCONJ
fbem-30752	81	16	in	in	ADP
fbem-30752	81	17	-	-	PUNCT
fbem-30752	81	18	depth	depth	NOUN
fbem-30752	81	19	research	research	NOUN
fbem-30752	81	20	perspective	perspective	NOUN
fbem-30752	81	21	and	and	CCONJ
fbem-30752	81	22	methods	method	NOUN
fbem-30752	81	23	for	for	ADP
fbem-30752	81	24	accounting	accounting	NOUN
fbem-30752	81	25	research	research	NOUN
fbem-30752	81	26	,	,	PUNCT
fbem-30752	81	27	thereby	thereby	ADV
fbem-30752	81	28	revealing	reveal	VERB
fbem-30752	81	29	the	the	DET
fbem-30752	81	30	essence	essence	NOUN
fbem-30752	81	31	and	and	CCONJ
fbem-30752	81	32	laws	law	NOUN
fbem-30752	81	33	of	of	ADP
fbem-30752	81	34	accounting	account	VERB
fbem-30752	81	35	more	more	ADV
fbem-30752	81	36	deeply	deeply	ADV
fbem-30752	81	37	.	.	PUNCT
fbem-30752	82	1	the	the	DET
fbem-30752	82	2	practical	practical	ADJ
fbem-30752	82	3	perspective	perspective	NOUN
fbem-30752	82	4	of	of	ADP
fbem-30752	82	5	marxism	marxism	NOUN
fbem-30752	82	6	emphasizes	emphasize	VERB
fbem-30752	82	7	understanding	understand	VERB
fbem-30752	82	8	accounting	accounting	NOUN
fbem-30752	82	9	phenomena	phenomenon	NOUN
fbem-30752	82	10	from	from	ADP
fbem-30752	82	11	the	the	DET
fbem-30752	82	12	perspective	perspective	NOUN
fbem-30752	82	13	of	of	ADP
fbem-30752	82	14	social	social	ADJ
fbem-30752	82	15	practice	practice	NOUN
fbem-30752	82	16	,	,	PUNCT
fbem-30752	82	17	while	while	SCONJ
fbem-30752	82	18	the	the	DET
fbem-30752	82	19	methodology	methodology	NOUN
fbem-30752	82	20	of	of	ADP
fbem-30752	82	21	social	social	ADJ
fbem-30752	82	22	sciences	science	NOUN
fbem-30752	82	23	provides	provide	VERB
fbem-30752	82	24	scientific	scientific	ADJ
fbem-30752	82	25	research	research	NOUN
fbem-30752	82	26	methods	method	NOUN
fbem-30752	82	27	and	and	CCONJ
fbem-30752	82	28	tools	tool	NOUN
fbem-30752	82	29	.	.	PUNCT
fbem-30752	83	1	the	the	DET
fbem-30752	83	2	two	two	NUM
fbem-30752	83	3	complement	complement	NOUN
fbem-30752	83	4	each	each	DET
fbem-30752	83	5	other	other	ADJ
fbem-30752	83	6	.	.	PUNCT
fbem-30752	84	1	from	from	ADP
fbem-30752	84	2	the	the	DET
fbem-30752	84	3	essence	essence	NOUN
fbem-30752	84	4	of	of	ADP
fbem-30752	84	5	accounting	accounting	NOUN
fbem-30752	84	6	,	,	PUNCT
fbem-30752	84	7	the	the	DET
fbem-30752	84	8	practical	practical	ADJ
fbem-30752	84	9	perspective	perspective	NOUN
fbem-30752	84	10	of	of	ADP
fbem-30752	84	11	marxism	marxism	NOUN
fbem-30752	84	12	helps	help	VERB
fbem-30752	84	13	us	we	PRON
fbem-30752	84	14	recognize	recognize	VERB
fbem-30752	84	15	that	that	SCONJ
fbem-30752	84	16	accounting	accounting	NOUN
fbem-30752	84	17	is	be	AUX
fbem-30752	84	18	an	an	DET
fbem-30752	84	19	important	important	ADJ
fbem-30752	84	20	component	component	NOUN
fbem-30752	84	21	of	of	ADP
fbem-30752	84	22	human	human	ADJ
fbem-30752	84	23	social	social	ADJ
fbem-30752	84	24	and	and	CCONJ
fbem-30752	84	25	economic	economic	ADJ
fbem-30752	84	26	practice	practice	NOUN
fbem-30752	84	27	activities	activity	NOUN
fbem-30752	84	28	and	and	CCONJ
fbem-30752	84	29	is	be	AUX
fbem-30752	84	30	constantly	constantly	ADV
fbem-30752	84	31	evolving	evolve	VERB
fbem-30752	84	32	and	and	CCONJ
fbem-30752	84	33	improving	improve	VERB
fbem-30752	84	34	along	along	ADV
fbem-30752	84	35	with	with	ADP
fbem-30752	84	36	the	the	DET
fbem-30752	84	37	development	development	NOUN
fbem-30752	84	38	of	of	ADP
fbem-30752	84	39	social	social	ADJ
fbem-30752	84	40	practice	practice	NOUN
fbem-30752	84	41	.	.	PUNCT
fbem-30752	85	1	accounting	accounting	NOUN
fbem-30752	85	2	is	be	AUX
fbem-30752	85	3	not	not	PART
fbem-30752	85	4	merely	merely	ADV
fbem-30752	85	5	a	a	DET
fbem-30752	85	6	technical	technical	ADJ
fbem-30752	85	7	method	method	NOUN
fbem-30752	85	8	but	but	CCONJ
fbem-30752	85	9	also	also	ADV
fbem-30752	85	10	a	a	DET
fbem-30752	85	11	social	social	ADJ
fbem-30752	85	12	institutional	institutional	ADJ
fbem-30752	85	13	arrangement	arrangement	NOUN
fbem-30752	85	14	,	,	PUNCT
fbem-30752	85	15	reflecting	reflect	VERB
fbem-30752	85	16	the	the	DET
fbem-30752	85	17	social	social	ADJ
fbem-30752	85	18	economic	economic	ADJ
fbem-30752	85	19	relations	relation	NOUN
fbem-30752	85	20	and	and	CCONJ
fbem-30752	85	21	the	the	DET
fbem-30752	85	22	pattern	pattern	NOUN
fbem-30752	85	23	of	of	ADP
fbem-30752	85	24	interest	interest	NOUN
fbem-30752	85	25	distribution	distribution	NOUN
fbem-30752	85	26	.	.	PUNCT
fbem-30752	86	1	by	by	ADP
fbem-30752	86	2	applying	apply	VERB
fbem-30752	86	3	systematic	systematic	ADJ
fbem-30752	86	4	and	and	CCONJ
fbem-30752	86	5	empirical	empirical	ADJ
fbem-30752	86	6	methods	method	NOUN
fbem-30752	86	7	in	in	ADP
fbem-30752	86	8	the	the	DET
fbem-30752	86	9	methodology	methodology	NOUN
fbem-30752	86	10	of	of	ADP
fbem-30752	86	11	social	social	ADJ
fbem-30752	86	12	sciences	science	NOUN
fbem-30752	86	13	,	,	PUNCT
fbem-30752	86	14	we	we	PRON
fbem-30752	86	15	can	can	AUX
fbem-30752	86	16	conduct	conduct	VERB
fbem-30752	86	17	in	in	ADP
fbem-30752	86	18	-	-	PUNCT
fbem-30752	86	19	depth	depth	NOUN
fbem-30752	86	20	research	research	NOUN
fbem-30752	86	21	on	on	ADP
fbem-30752	86	22	the	the	DET
fbem-30752	86	23	manifestations	manifestation	NOUN
fbem-30752	86	24	and	and	CCONJ
fbem-30752	86	25	mechanisms	mechanism	NOUN
fbem-30752	86	26	of	of	ADP
fbem-30752	86	27	accounting	account	VERB
fbem-30752	86	28	under	under	ADP
fbem-30752	86	29	different	different	ADJ
fbem-30752	86	30	social	social	ADJ
fbem-30752	86	31	and	and	CCONJ
fbem-30752	86	32	economic	economic	ADJ
fbem-30752	86	33	systems	system	NOUN
fbem-30752	86	34	,	,	PUNCT
fbem-30752	86	35	and	and	CCONJ
fbem-30752	86	36	reveal	reveal	VERB
fbem-30752	86	37	the	the	DET
fbem-30752	86	38	essential	essential	ADJ
fbem-30752	86	39	characteristics	characteristic	NOUN
fbem-30752	86	40	of	of	ADP
fbem-30752	86	41	accounting	accounting	NOUN
fbem-30752	86	42	.	.	PUNCT
fbem-30752	87	1	in	in	ADP
fbem-30752	87	2	terms	term	NOUN
fbem-30752	87	3	of	of	ADP
fbem-30752	87	4	accounting	accounting	NOUN
fbem-30752	87	5	laws	law	NOUN
fbem-30752	87	6	,	,	PUNCT
fbem-30752	87	7	the	the	DET
fbem-30752	87	8	combination	combination	NOUN
fbem-30752	87	9	of	of	ADP
fbem-30752	87	10	the	the	DET
fbem-30752	87	11	practical	practical	ADJ
fbem-30752	87	12	perspective	perspective	NOUN
fbem-30752	87	13	of	of	ADP
fbem-30752	87	14	marxism	marxism	NOUN
fbem-30752	87	15	and	and	CCONJ
fbem-30752	87	16	the	the	DET
fbem-30752	87	17	methodology	methodology	NOUN
fbem-30752	87	18	of	of	ADP
fbem-30752	87	19	social	social	ADJ
fbem-30752	87	20	sciences	science	NOUN
fbem-30752	87	21	can	can	AUX
fbem-30752	87	22	help	help	VERB
fbem-30752	87	23	us	we	PRON
fbem-30752	87	24	discover	discover	VERB
fbem-30752	87	25	the	the	DET
fbem-30752	87	26	intrinsic	intrinsic	ADJ
fbem-30752	87	27	connection	connection	NOUN
fbem-30752	87	28	between	between	ADP
fbem-30752	87	29	the	the	DET
fbem-30752	87	30	development	development	NOUN
fbem-30752	87	31	of	of	ADP
fbem-30752	87	32	accounting	accounting	NOUN
fbem-30752	87	33	and	and	CCONJ
fbem-30752	87	34	the	the	DET
fbem-30752	87	35	development	development	NOUN
fbem-30752	87	36	of	of	ADP
fbem-30752	87	37	social	social	ADJ
fbem-30752	87	38	economy	economy	NOUN
fbem-30752	87	39	.	.	PUNCT
fbem-30752	88	1	for	for	ADP
fbem-30752	88	2	instance	instance	NOUN
fbem-30752	88	3	,	,	PUNCT
fbem-30752	88	4	with	with	ADP
fbem-30752	88	5	the	the	DET
fbem-30752	88	6	development	development	NOUN
fbem-30752	88	7	of	of	ADP
fbem-30752	88	8	the	the	DET
fbem-30752	88	9	market	market	NOUN
fbem-30752	88	10	economy	economy	NOUN
fbem-30752	88	11	,	,	PUNCT
fbem-30752	88	12	the	the	DET
fbem-30752	88	13	objective	objective	NOUN
fbem-30752	88	14	of	of	ADP
fbem-30752	88	15	accounting	accounting	NOUN
fbem-30752	88	16	has	have	AUX
fbem-30752	88	17	gradually	gradually	ADV
fbem-30752	88	18	expanded	expand	VERB
fbem-30752	88	19	from	from	ADP
fbem-30752	88	20	the	the	DET
fbem-30752	88	21	initial	initial	ADJ
fbem-30752	88	22	management	management	NOUN
fbem-30752	88	23	service	service	NOUN
fbem-30752	88	24	to	to	ADP
fbem-30752	88	25	providing	provide	VERB
fbem-30752	88	26	decision	decision	NOUN
fbem-30752	88	27	-	-	PUNCT
fbem-30752	88	28	making	make	VERB
fbem-30752	88	29	useful	useful	ADJ
fbem-30752	88	30	information	information	NOUN
fbem-30752	88	31	for	for	ADP
fbem-30752	88	32	external	external	ADJ
fbem-30752	88	33	stakeholders	stakeholder	NOUN
fbem-30752	88	34	such	such	ADJ
fbem-30752	88	35	as	as	ADP
fbem-30752	88	36	investors	investor	NOUN
fbem-30752	88	37	and	and	CCONJ
fbem-30752	88	38	creditors	creditor	NOUN
fbem-30752	88	39	.	.	PUNCT
fbem-30752	89	1	this	this	DET
fbem-30752	89	2	change	change	NOUN
fbem-30752	89	3	reflects	reflect	VERB
fbem-30752	89	4	the	the	DET
fbem-30752	89	5	transformation	transformation	NOUN
fbem-30752	89	6	of	of	ADP
fbem-30752	89	7	the	the	DET
fbem-30752	89	8	demand	demand	NOUN
fbem-30752	89	9	for	for	ADP
fbem-30752	89	10	accounting	accounting	NOUN
fbem-30752	89	11	information	information	NOUN
fbem-30752	89	12	in	in	ADP
fbem-30752	89	13	social	social	ADJ
fbem-30752	89	14	and	and	CCONJ
fbem-30752	89	15	economic	economic	ADJ
fbem-30752	89	16	development	development	NOUN
fbem-30752	89	17	.	.	PUNCT
fbem-30752	90	1	through	through	ADP
fbem-30752	90	2	methods	method	NOUN
fbem-30752	90	3	such	such	ADJ
fbem-30752	90	4	as	as	ADP
fbem-30752	90	5	empirical	empirical	ADJ
fbem-30752	90	6	research	research	NOUN
fbem-30752	90	7	and	and	CCONJ
fbem-30752	90	8	case	case	NOUN
fbem-30752	90	9	analysis	analysis	NOUN
fbem-30752	90	10	,	,	PUNCT
fbem-30752	90	11	we	we	PRON
fbem-30752	90	12	can	can	AUX
fbem-30752	90	13	conduct	conduct	VERB
fbem-30752	90	14	in	in	ADP
fbem-30752	90	15	-	-	PUNCT
fbem-30752	90	16	depth	depth	NOUN
fbem-30752	90	17	studies	study	NOUN
fbem-30752	90	18	on	on	ADP
fbem-30752	90	19	the	the	DET
fbem-30752	90	20	laws	law	NOUN
fbem-30752	90	21	of	of	ADP
fbem-30752	90	22	accounting	accounting	NOUN
fbem-30752	90	23	development	development	NOUN
fbem-30752	90	24	and	and	CCONJ
fbem-30752	90	25	predict	predict	VERB
fbem-30752	90	26	the	the	DET
fbem-30752	90	27	future	future	ADJ
fbem-30752	90	28	development	development	NOUN
fbem-30752	90	29	trends	trend	NOUN
fbem-30752	90	30	of	of	ADP
fbem-30752	90	31	accounting	accounting	NOUN
fbem-30752	90	32	.	.	PUNCT
fbem-30752	91	1	the	the	DET
fbem-30752	91	2	integration	integration	NOUN
fbem-30752	91	3	of	of	ADP
fbem-30752	91	4	marxist	marxist	ADJ
fbem-30752	91	5	theory	theory	NOUN
fbem-30752	91	6	and	and	CCONJ
fbem-30752	91	7	the	the	DET
fbem-30752	91	8	methodology	methodology	NOUN
fbem-30752	91	9	of	of	ADP
fbem-30752	91	10	social	social	ADJ
fbem-30752	91	11	sciences	science	NOUN
fbem-30752	91	12	can	can	AUX
fbem-30752	91	13	not	not	PART
fbem-30752	91	14	only	only	ADV
fbem-30752	91	15	promote	promote	VERB
fbem-30752	91	16	the	the	DET
fbem-30752	91	17	development	development	NOUN
fbem-30752	91	18	and	and	CCONJ
fbem-30752	91	19	improvement	improvement	NOUN
fbem-30752	91	20	of	of	ADP
fbem-30752	91	21	the	the	DET
fbem-30752	91	22	accounting	accounting	NOUN
fbem-30752	91	23	discipline	discipline	NOUN
fbem-30752	91	24	,	,	PUNCT
fbem-30752	91	25	but	but	CCONJ
fbem-30752	91	26	also	also	ADV
fbem-30752	91	27	provide	provide	VERB
fbem-30752	91	28	strong	strong	ADJ
fbem-30752	91	29	theoretical	theoretical	ADJ
fbem-30752	91	30	support	support	NOUN
fbem-30752	91	31	and	and	CCONJ
fbem-30752	91	32	guidance	guidance	NOUN
fbem-30752	91	33	for	for	ADP
fbem-30752	91	34	solving	solve	VERB
fbem-30752	91	35	practical	practical	ADJ
fbem-30752	91	36	accounting	accounting	NOUN
fbem-30752	91	37	problems	problem	NOUN
fbem-30752	91	38	.	.	PUNCT
fbem-30752	92	1	in	in	ADP
fbem-30752	92	2	terms	term	NOUN
fbem-30752	92	3	of	of	ADP
fbem-30752	92	4	the	the	DET
fbem-30752	92	5	development	development	NOUN
fbem-30752	92	6	of	of	ADP
fbem-30752	92	7	the	the	DET
fbem-30752	92	8	accounting	accounting	NOUN
fbem-30752	92	9	discipline	discipline	NOUN
fbem-30752	92	10	,	,	PUNCT
fbem-30752	92	11	this	this	DET
fbem-30752	92	12	integration	integration	NOUN
fbem-30752	92	13	helps	help	VERB
fbem-30752	92	14	to	to	PART
fbem-30752	92	15	break	break	VERB
fbem-30752	92	16	the	the	DET
fbem-30752	92	17	limitations	limitation	NOUN
fbem-30752	92	18	of	of	ADP
fbem-30752	92	19	traditional	traditional	ADJ
fbem-30752	92	20	accounting	accounting	NOUN
fbem-30752	92	21	research	research	NOUN
fbem-30752	92	22	and	and	CCONJ
fbem-30752	92	23	expand	expand	VERB
fbem-30752	92	24	new	new	ADJ
fbem-30752	92	25	fields	field	NOUN
fbem-30752	92	26	and	and	CCONJ
fbem-30752	92	27	methods	method	NOUN
fbem-30752	92	28	of	of	ADP
fbem-30752	92	29	accounting	accounting	NOUN
fbem-30752	92	30	research	research	NOUN
fbem-30752	92	31	.	.	PUNCT
fbem-30752	93	1	introducing	introduce	VERB
fbem-30752	93	2	the	the	DET
fbem-30752	93	3	class	class	NOUN
fbem-30752	93	4	analysis	analysis	NOUN
fbem-30752	93	5	method	method	NOUN
fbem-30752	93	6	of	of	ADP
fbem-30752	93	7	marxism	marxism	NOUN
fbem-30752	93	8	into	into	ADP
fbem-30752	93	9	accounting	accounting	NOUN
fbem-30752	93	10	research	research	NOUN
fbem-30752	93	11	can	can	AUX
fbem-30752	93	12	deeply	deeply	ADV
fbem-30752	93	13	explore	explore	VERB
fbem-30752	93	14	the	the	DET
fbem-30752	93	15	benefit	benefit	NOUN
fbem-30752	93	16	distribution	distribution	NOUN
fbem-30752	93	17	effect	effect	NOUN
fbem-30752	93	18	of	of	ADP
fbem-30752	93	19	accounting	accounting	NOUN
fbem-30752	93	20	information	information	NOUN
fbem-30752	93	21	,	,	PUNCT
fbem-30752	93	22	reveal	reveal	VERB
fbem-30752	93	23	the	the	DET
fbem-30752	93	24	power	power	NOUN
fbem-30752	93	25	relations	relation	NOUN
fbem-30752	93	26	and	and	CCONJ
fbem-30752	93	27	social	social	ADJ
fbem-30752	93	28	inequality	inequality	NOUN
fbem-30752	93	29	behind	behind	ADP
fbem-30752	93	30	accounting	accounting	NOUN
fbem-30752	93	31	,	,	PUNCT
fbem-30752	93	32	and	and	CCONJ
fbem-30752	93	33	inject	inject	VERB
fbem-30752	93	34	new	new	ADJ
fbem-30752	93	35	vitality	vitality	NOUN
fbem-30752	93	36	into	into	ADP
fbem-30752	93	37	the	the	DET
fbem-30752	93	38	development	development	NOUN
fbem-30752	93	39	of	of	ADP
fbem-30752	93	40	accounting	accounting	NOUN
fbem-30752	93	41	theory	theory	NOUN
fbem-30752	93	42	.	.	PUNCT
fbem-30752	94	1	in	in	ADP
fbem-30752	94	2	terms	term	NOUN
fbem-30752	94	3	of	of	ADP
fbem-30752	94	4	solving	solve	VERB
fbem-30752	94	5	practical	practical	ADJ
fbem-30752	94	6	accounting	accounting	NOUN
fbem-30752	94	7	problems	problem	NOUN
fbem-30752	94	8	,	,	PUNCT
fbem-30752	94	9	the	the	DET
fbem-30752	94	10	combination	combination	NOUN
fbem-30752	94	11	of	of	ADP
fbem-30752	94	12	marxist	marxist	ADJ
fbem-30752	94	13	theory	theory	NOUN
fbem-30752	94	14	and	and	CCONJ
fbem-30752	94	15	social	social	ADJ
fbem-30752	94	16	science	science	NOUN
fbem-30752	94	17	methodology	methodology	NOUN
fbem-30752	94	18	can	can	AUX
fbem-30752	94	19	provide	provide	VERB
fbem-30752	94	20	more	more	ADV
fbem-30752	94	21	scientific	scientific	ADJ
fbem-30752	94	22	and	and	CCONJ
fbem-30752	94	23	effective	effective	ADJ
fbem-30752	94	24	solutions	solution	NOUN
fbem-30752	94	25	.	.	PUNCT
fbem-30752	95	1	when	when	SCONJ
fbem-30752	95	2	dealing	deal	VERB
fbem-30752	95	3	with	with	ADP
fbem-30752	95	4	the	the	DET
fbem-30752	95	5	problem	problem	NOUN
fbem-30752	95	6	of	of	ADP
fbem-30752	95	7	distorted	distorted	ADJ
fbem-30752	95	8	accounting	accounting	NOUN
fbem-30752	95	9	information	information	NOUN
fbem-30752	95	10	,	,	PUNCT
fbem-30752	95	11	the	the	DET
fbem-30752	95	12	practical	practical	ADJ
fbem-30752	95	13	perspective	perspective	NOUN
fbem-30752	95	14	of	of	ADP
fbem-30752	95	15	marxism	marxism	NOUN
fbem-30752	95	16	can	can	AUX
fbem-30752	95	17	help	help	VERB
fbem-30752	95	18	us	we	PRON
fbem-30752	95	19	realize	realize	VERB
fbem-30752	95	20	that	that	SCONJ
fbem-30752	95	21	the	the	DET
fbem-30752	95	22	distortion	distortion	NOUN
fbem-30752	95	23	of	of	ADP
fbem-30752	95	24	accounting	accounting	NOUN
fbem-30752	95	25	information	information	NOUN
fbem-30752	95	26	is	be	AUX
fbem-30752	95	27	not	not	PART
fbem-30752	95	28	only	only	ADV
fbem-30752	95	29	a	a	DET
fbem-30752	95	30	technical	technical	ADJ
fbem-30752	95	31	issue	issue	NOUN
fbem-30752	95	32	,	,	PUNCT
fbem-30752	95	33	but	but	CCONJ
fbem-30752	95	34	also	also	ADV
fbem-30752	95	35	closely	closely	ADV
fbem-30752	95	36	related	relate	VERB
fbem-30752	95	37	to	to	ADP
fbem-30752	95	38	factors	factor	NOUN
fbem-30752	95	39	such	such	ADJ
fbem-30752	95	40	as	as	ADP
fbem-30752	95	41	the	the	DET
fbem-30752	95	42	social	social	ADJ
fbem-30752	95	43	economic	economic	ADJ
fbem-30752	95	44	system	system	NOUN
fbem-30752	95	45	and	and	CCONJ
fbem-30752	95	46	the	the	DET
fbem-30752	95	47	corporate	corporate	ADJ
fbem-30752	95	48	governance	governance	NOUN
fbem-30752	95	49	structure	structure	NOUN
fbem-30752	95	50	.	.	PUNCT
fbem-30752	96	1	by	by	ADP
fbem-30752	96	2	applying	apply	VERB
fbem-30752	96	3	the	the	DET
fbem-30752	96	4	empirical	empirical	ADJ
fbem-30752	96	5	analysis	analysis	NOUN
fbem-30752	96	6	and	and	CCONJ
fbem-30752	96	7	normative	normative	ADJ
fbem-30752	96	8	research	research	NOUN
fbem-30752	96	9	methods	method	NOUN
fbem-30752	96	10	in	in	ADP
fbem-30752	96	11	the	the	DET
fbem-30752	96	12	methodology	methodology	NOUN
fbem-30752	96	13	of	of	ADP
fbem-30752	96	14	social	social	ADJ
fbem-30752	96	15	sciences	science	NOUN
fbem-30752	96	16	,	,	PUNCT
fbem-30752	96	17	we	we	PRON
fbem-30752	96	18	can	can	AUX
fbem-30752	96	19	propose	propose	VERB
fbem-30752	96	20	comprehensive	comprehensive	ADJ
fbem-30752	96	21	governance	governance	NOUN
fbem-30752	96	22	measures	measure	NOUN
fbem-30752	96	23	,	,	PUNCT
fbem-30752	96	24	including	include	VERB
fbem-30752	96	25	improving	improve	VERB
fbem-30752	96	26	accounting	accounting	NOUN
fbem-30752	96	27	standards	standard	NOUN
fbem-30752	96	28	and	and	CCONJ
fbem-30752	96	29	systems	system	NOUN
fbem-30752	96	30	,	,	PUNCT
fbem-30752	96	31	strengthening	strengthen	VERB
fbem-30752	96	32	internal	internal	ADJ
fbem-30752	96	33	control	control	NOUN
fbem-30752	96	34	of	of	ADP
fbem-30752	96	35	enterprises	enterprise	NOUN
fbem-30752	96	36	,	,	PUNCT
fbem-30752	96	37	and	and	CCONJ
fbem-30752	96	38	enhancing	enhance	VERB
fbem-30752	96	39	the	the	DET
fbem-30752	96	40	professional	professional	ADJ
fbem-30752	96	41	ethics	ethic	NOUN
fbem-30752	96	42	of	of	ADP
fbem-30752	96	43	accounting	accounting	NOUN
fbem-30752	96	44	personnel	personnel	NOUN
fbem-30752	96	45	,	,	PUNCT
fbem-30752	96	46	etc	etc	X
fbem-30752	96	47	.	.	X
fbem-30752	96	48	,	,	PUNCT
fbem-30752	96	49	to	to	PART
fbem-30752	96	50	fundamentally	fundamentally	ADV
fbem-30752	96	51	solve	solve	VERB
fbem-30752	96	52	the	the	DET
fbem-30752	96	53	problem	problem	NOUN
fbem-30752	96	54	of	of	ADP
fbem-30752	96	55	accounting	accounting	NOUN
fbem-30752	96	56	information	information	NOUN
fbem-30752	96	57	distortion	distortion	NOUN
fbem-30752	96	58	.	.	PUNCT
fbem-30752	97	1	5	5	X
fbem-30752	97	2	.	.	X
fbem-30752	97	3	conclusion	conclusion	NOUN
fbem-30752	97	4	marxist	marxist	ADJ
fbem-30752	97	5	theory	theory	NOUN
fbem-30752	97	6	furnishes	furnish	VERB
fbem-30752	97	7	a	a	DET
fbem-30752	97	8	robust	robust	ADJ
fbem-30752	97	9	theoretical	theoretical	ADJ
fbem-30752	97	10	groundwork	groundwork	NOUN
fbem-30752	97	11	for	for	ADP
fbem-30752	97	12	accounting	accounting	NOUN
fbem-30752	97	13	research	research	NOUN
fbem-30752	97	14	,	,	PUNCT
fbem-30752	97	15	whereas	whereas	SCONJ
fbem-30752	97	16	social	social	ADJ
fbem-30752	97	17	science	science	NOUN
fbem-30752	97	18	methodology	methodology	NOUN
fbem-30752	97	19	supplies	supply	VERB
fbem-30752	97	20	scientific	scientific	ADJ
fbem-30752	97	21	research	research	NOUN
fbem-30752	97	22	approaches	approach	NOUN
fbem-30752	97	23	and	and	CCONJ
fbem-30752	97	24	instruments	instrument	NOUN
fbem-30752	97	25	.	.	PUNCT
fbem-30752	98	1	the	the	DET
fbem-30752	98	2	implementation	implementation	NOUN
fbem-30752	98	3	of	of	ADP
fbem-30752	98	4	marxist	marxist	ADJ
fbem-30752	98	5	theory	theory	NOUN
fbem-30752	98	6	and	and	CCONJ
fbem-30752	98	7	social	social	ADJ
fbem-30752	98	8	science	science	NOUN
fbem-30752	98	9	methodology	methodology	NOUN
fbem-30752	98	10	in	in	ADP
fbem-30752	98	11	the	the	DET
fbem-30752	98	12	field	field	NOUN
fbem-30752	98	13	of	of	ADP
fbem-30752	98	14	accounting	accounting	NOUN
fbem-30752	98	15	has	have	AUX
fbem-30752	98	16	yielded	yield	VERB
fbem-30752	98	17	abundant	abundant	ADJ
fbem-30752	98	18	practical	practical	ADJ
fbem-30752	98	19	outcomes	outcome	NOUN
fbem-30752	98	20	.	.	PUNCT
fbem-30752	99	1	for	for	ADP
fbem-30752	99	2	instance	instance	NOUN
fbem-30752	99	3	,	,	PUNCT
fbem-30752	99	4	within	within	ADP
fbem-30752	99	5	the	the	DET
fbem-30752	99	6	domains	domain	NOUN
fbem-30752	99	7	of	of	ADP
fbem-30752	99	8	financial	financial	ADJ
fbem-30752	99	9	analysis	analysis	NOUN
fbem-30752	99	10	,	,	PUNCT
fbem-30752	99	11	cost	cost	NOUN
fbem-30752	99	12	control	control	NOUN
fbem-30752	99	13	,	,	PUNCT
fbem-30752	99	14	and	and	CCONJ
fbem-30752	99	15	budget	budget	NOUN
fbem-30752	99	16	management	management	NOUN
fbem-30752	99	17	,	,	PUNCT
fbem-30752	99	18	the	the	DET
fbem-30752	99	19	accounting	accounting	NOUN
fbem-30752	99	20	profession	profession	NOUN
fbem-30752	99	21	has	have	AUX
fbem-30752	99	22	effectively	effectively	ADV
fbem-30752	99	23	resolved	resolve	VERB
fbem-30752	99	24	numerous	numerous	ADJ
fbem-30752	99	25	practical	practical	ADJ
fbem-30752	99	26	issues	issue	NOUN
fbem-30752	99	27	.	.	PUNCT
fbem-30752	100	1	by	by	ADP
fbem-30752	100	2	leveraging	leverage	VERB
fbem-30752	100	3	marxist	marxist	ADJ
fbem-30752	100	4	theory	theory	NOUN
fbem-30752	100	5	and	and	CCONJ
fbem-30752	100	6	social	social	ADJ
fbem-30752	100	7	science	science	NOUN
fbem-30752	100	8	methodology	methodology	NOUN
fbem-30752	100	9	,	,	PUNCT
fbem-30752	100	10	it	it	PRON
fbem-30752	100	11	has	have	AUX
fbem-30752	100	12	enhanced	enhance	VERB
fbem-30752	100	13	the	the	DET
fbem-30752	100	14	economic	economic	ADJ
fbem-30752	100	15	efficiency	efficiency	NOUN
fbem-30752	100	16	and	and	CCONJ
fbem-30752	100	17	management	management	NOUN
fbem-30752	100	18	standards	standard	NOUN
fbem-30752	100	19	of	of	ADP
fbem-30752	100	20	enterprises	enterprise	NOUN
fbem-30752	100	21	.	.	PUNCT
fbem-30752	101	1	concurrently	concurrently	ADV
fbem-30752	101	2	,	,	PUNCT
fbem-30752	101	3	these	these	DET
fbem-30752	101	4	practical	practical	ADJ
fbem-30752	101	5	achievements	achievement	NOUN
fbem-30752	101	6	have	have	AUX
fbem-30752	101	7	further	far	ADV
fbem-30752	101	8	validated	validate	VERB
fbem-30752	101	9	the	the	DET
fbem-30752	101	10	efficacy	efficacy	NOUN
fbem-30752	101	11	and	and	CCONJ
fbem-30752	101	12	practicality	practicality	NOUN
fbem-30752	101	13	of	of	ADP
fbem-30752	101	14	marxist	marxist	ADJ
fbem-30752	101	15	theory	theory	NOUN
fbem-30752	101	16	and	and	CCONJ
fbem-30752	101	17	social	social	ADJ
fbem-30752	101	18	science	science	NOUN
fbem-30752	101	19	methodology	methodology	NOUN
fbem-30752	101	20	in	in	ADP
fbem-30752	101	21	accounting	accounting	NOUN
fbem-30752	101	22	.	.	PUNCT
fbem-30752	102	1	in	in	ADP
fbem-30752	102	2	conclusion	conclusion	NOUN
fbem-30752	102	3	,	,	PUNCT
fbem-30752	102	4	marxist	marxist	ADJ
fbem-30752	102	5	theory	theory	NOUN
fbem-30752	102	6	and	and	CCONJ
fbem-30752	102	7	social	social	ADJ
fbem-30752	102	8	science	science	NOUN
fbem-30752	102	9	methodology	methodology	NOUN
fbem-30752	102	10	have	have	AUX
fbem-30752	102	11	manifested	manifest	VERB
fbem-30752	102	12	significant	significant	ADJ
fbem-30752	102	13	value	value	NOUN
fbem-30752	102	14	and	and	CCONJ
fbem-30752	102	15	a	a	DET
fbem-30752	102	16	wealth	wealth	NOUN
fbem-30752	102	17	of	of	ADP
fbem-30752	102	18	application	application	NOUN
fbem-30752	102	19	results	result	NOUN
fbem-30752	102	20	in	in	ADP
fbem-30752	102	21	accounting	account	VERB
fbem-30752	102	22	.	.	PUNCT
fbem-30752	103	1	they	they	PRON
fbem-30752	103	2	not	not	PART
fbem-30752	103	3	only	only	ADV
fbem-30752	103	4	offer	offer	VERB
fbem-30752	103	5	a	a	DET
fbem-30752	103	6	sturdy	sturdy	ADJ
fbem-30752	103	7	theoretical	theoretical	ADJ
fbem-30752	103	8	basis	basis	NOUN
fbem-30752	103	9	and	and	CCONJ
fbem-30752	103	10	scientific	scientific	ADJ
fbem-30752	103	11	research	research	NOUN
fbem-30752	103	12	methods	method	NOUN
fbem-30752	103	13	for	for	ADP
fbem-30752	103	14	47	47	NUM
fbem-30752	103	15	accounting	accounting	NOUN
fbem-30752	103	16	research	research	NOUN
fbem-30752	103	17	but	but	CCONJ
fbem-30752	103	18	also	also	ADV
fbem-30752	103	19	drive	drive	VERB
fbem-30752	103	20	the	the	DET
fbem-30752	103	21	continuous	continuous	ADJ
fbem-30752	103	22	advancement	advancement	NOUN
fbem-30752	103	23	of	of	ADP
fbem-30752	103	24	the	the	DET
fbem-30752	103	25	accounting	accounting	NOUN
fbem-30752	103	26	discipline	discipline	NOUN
fbem-30752	103	27	and	and	CCONJ
fbem-30752	103	28	the	the	DET
fbem-30752	103	29	deepening	deepening	NOUN
fbem-30752	103	30	of	of	ADP
fbem-30752	103	31	practical	practical	ADJ
fbem-30752	103	32	applications	application	NOUN
fbem-30752	103	33	.	.	PUNCT
fbem-30752	104	1	in	in	ADP
fbem-30752	104	2	the	the	DET
fbem-30752	104	3	future	future	NOUN
fbem-30752	104	4	,	,	PUNCT
fbem-30752	104	5	as	as	SCONJ
fbem-30752	104	6	the	the	DET
fbem-30752	104	7	socio	socio	NOUN
fbem-30752	104	8	-	-	PUNCT
fbem-30752	104	9	economic	economic	ADJ
fbem-30752	104	10	environment	environment	NOUN
fbem-30752	104	11	evolves	evolve	VERB
fbem-30752	104	12	and	and	CCONJ
fbem-30752	104	13	accounting	accounting	NOUN
fbem-30752	104	14	practices	practice	NOUN
fbem-30752	104	15	continue	continue	VERB
fbem-30752	104	16	to	to	PART
fbem-30752	104	17	develop	develop	VERB
fbem-30752	104	18	,	,	PUNCT
fbem-30752	104	19	the	the	DET
fbem-30752	104	20	roles	role	NOUN
fbem-30752	104	21	of	of	ADP
fbem-30752	104	22	marxist	marxist	ADJ
fbem-30752	104	23	theory	theory	NOUN
fbem-30752	104	24	and	and	CCONJ
fbem-30752	104	25	social	social	ADJ
fbem-30752	104	26	science	science	NOUN
fbem-30752	104	27	methodology	methodology	NOUN
fbem-30752	104	28	in	in	ADP
fbem-30752	104	29	accounting	accounting	NOUN
fbem-30752	104	30	will	will	AUX
fbem-30752	104	31	become	become	VERB
fbem-30752	104	32	even	even	ADV
fbem-30752	104	33	more	more	ADV
fbem-30752	104	34	pronounced	pronounced	ADJ
fbem-30752	104	35	.	.	PUNCT
fbem-30752	105	1	they	they	PRON
fbem-30752	105	2	will	will	AUX
fbem-30752	105	3	provide	provide	VERB
fbem-30752	105	4	more	more	ADV
fbem-30752	105	5	robust	robust	ADJ
fbem-30752	105	6	support	support	NOUN
fbem-30752	105	7	and	and	CCONJ
fbem-30752	105	8	guidance	guidance	NOUN
fbem-30752	105	9	for	for	ADP
fbem-30752	105	10	the	the	DET
fbem-30752	105	11	development	development	NOUN
fbem-30752	105	12	of	of	ADP
fbem-30752	105	13	the	the	DET
fbem-30752	105	14	accounting	accounting	NOUN
fbem-30752	105	15	discipline	discipline	NOUN
fbem-30752	105	16	and	and	CCONJ
fbem-30752	105	17	its	its	PRON
fbem-30752	105	18	practical	practical	ADJ
fbem-30752	105	19	implementations	implementation	NOUN
fbem-30752	105	20	.	.	PUNCT
fbem-30752	106	1	reference	reference	NOUN
fbem-30752	106	2	[	[	X
fbem-30752	106	3	1	1	NUM
fbem-30752	106	4	]	]	X
fbem-30752	106	5	wang	wang	PROPN
fbem-30752	106	6	,	,	PUNCT
fbem-30752	106	7	s.	s.	PROPN
fbem-30752	106	8	(	(	PUNCT
fbem-30752	106	9	2015	2015	NUM
fbem-30752	106	10	)	)	PUNCT
fbem-30752	106	11	.	.	PUNCT
fbem-30752	107	1	on	on	ADP
fbem-30752	107	2	marx	marx	PROPN
fbem-30752	107	3	's	's	PART
fbem-30752	107	4	accounting	accounting	NOUN
fbem-30752	107	5	thought	thought	NOUN
fbem-30752	107	6	and	and	CCONJ
fbem-30752	107	7	its	its	PRON
fbem-30752	107	8	contemporary	contemporary	ADJ
fbem-30752	107	9	value	value	NOUN
fbem-30752	107	10	.	.	PUNCT
fbem-30752	108	1	theoretical	theoretical	ADJ
fbem-30752	108	2	monthly	monthly	ADV
fbem-30752	108	3	,	,	PUNCT
fbem-30752	108	4	(	(	PUNCT
fbem-30752	108	5	2	2	NUM
fbem-30752	108	6	)	)	PUNCT
fbem-30752	108	7	,	,	PUNCT
fbem-30752	108	8	118	118	NUM
fbem-30752	108	9	-	-	SYM
fbem-30752	108	10	122	122	NUM
fbem-30752	108	11	.	.	PUNCT
fbem-30752	109	1	[	[	X
fbem-30752	109	2	2	2	NUM
fbem-30752	109	3	]	]	X
fbem-30752	109	4	zhou	zhou	PROPN
fbem-30752	109	5	,	,	PUNCT
fbem-30752	109	6	h.	h.	PROPN
fbem-30752	109	7	,	,	PUNCT
fbem-30752	109	8	dai	dai	PROPN
fbem-30752	109	9	,	,	PUNCT
fbem-30752	109	10	d.	d.	PROPN
fbem-30752	109	11	,	,	PUNCT
fbem-30752	109	12	liu	liu	PROPN
fbem-30752	109	13	,	,	PUNCT
fbem-30752	109	14	j.	j.	PROPN
fbem-30752	109	15	,	,	PUNCT
fbem-30752	109	16	et	et	PROPN
fbem-30752	109	17	al	al	PROPN
fbem-30752	109	18	.	.	PUNCT
fbem-30752	109	19	(	(	PUNCT
fbem-30752	109	20	2017	2017	NUM
fbem-30752	109	21	)	)	PUNCT
fbem-30752	109	22	.	.	PUNCT
fbem-30752	110	1	the	the	DET
fbem-30752	110	2	dilemma	dilemma	NOUN
fbem-30752	110	3	of	of	ADP
fbem-30752	110	4	international	international	ADJ
fbem-30752	110	5	accounting	accounting	NOUN
fbem-30752	110	6	standards	standard	NOUN
fbem-30752	110	7	and	and	CCONJ
fbem-30752	110	8	the	the	DET
fbem-30752	110	9	improvement	improvement	NOUN
fbem-30752	110	10	of	of	ADP
fbem-30752	110	11	financial	financial	ADJ
fbem-30752	110	12	statements	statement	NOUN
fbem-30752	110	13	:	:	PUNCT
fbem-30752	110	14	the	the	DET
fbem-30752	110	15	perspective	perspective	NOUN
fbem-30752	110	16	of	of	ADP
fbem-30752	110	17	marx	marx	PROPN
fbem-30752	110	18	's	's	PART
fbem-30752	110	19	virtual	virtual	ADJ
fbem-30752	110	20	capital	capital	NOUN
fbem-30752	110	21	theory	theory	NOUN
fbem-30752	110	22	.	.	PUNCT
fbem-30752	111	1	social	social	ADJ
fbem-30752	111	2	sciences	sciences	PROPN
fbem-30752	111	3	in	in	ADP
fbem-30752	111	4	china	china	PROPN
fbem-30752	111	5	,	,	PUNCT
fbem-30752	111	6	(	(	PUNCT
fbem-30752	111	7	3	3	NUM
fbem-30752	111	8	)	)	PUNCT
fbem-30752	111	9	,	,	PUNCT
fbem-30752	111	10	4	4	NUM
fbem-30752	111	11	-	-	SYM
fbem-30752	111	12	25	25	NUM
fbem-30752	111	13	+	+	NOUN
fbem-30752	111	14	204	204	NUM
fbem-30752	111	15	.	.	PUNCT
fbem-30752	112	1	[	[	X
fbem-30752	112	2	3	3	NUM
fbem-30752	112	3	]	]	SYM
fbem-30752	112	4	ouyang	ouyang	PROPN
fbem-30752	112	5	,	,	PUNCT
fbem-30752	112	6	q.	q.	PROPN
fbem-30752	112	7	(	(	PUNCT
fbem-30752	112	8	2003	2003	NUM
fbem-30752	112	9	)	)	PUNCT
fbem-30752	112	10	.	.	PUNCT
fbem-30752	113	1	accounting	accounting	NOUN
fbem-30752	113	2	theory	theory	NOUN
fbem-30752	113	3	foundation	foundation	NOUN
fbem-30752	113	4	advancing	advance	VERB
fbem-30752	113	5	with	with	ADP
fbem-30752	113	6	the	the	DET
fbem-30752	113	7	times	time	NOUN
fbem-30752	113	8	-comment	-comment	NOUN
fbem-30752	113	9	on	on	ADP
fbem-30752	113	10	professor	professor	PROPN
fbem-30752	113	11	hou	hou	PROPN
fbem-30752	113	12	wenkeng	wenkeng	PROPN
fbem-30752	113	13	's	's	PART
fbem-30752	113	14	new	new	ADJ
fbem-30752	113	15	book	book	NOUN
fbem-30752	113	16	"	"	PUNCT
fbem-30752	113	17	a	a	DET
fbem-30752	113	18	study	study	NOUN
fbem-30752	113	19	of	of	ADP
fbem-30752	113	20	marx	marx	PROPN
fbem-30752	113	21	's	's	PART
fbem-30752	113	22	accounting	accounting	NOUN
fbem-30752	113	23	theory	theory	NOUN
fbem-30752	113	24	"	"	PUNCT
fbem-30752	113	25	.	.	PUNCT
fbem-30752	114	1	accounting	accounting	NOUN
fbem-30752	114	2	research	research	NOUN
fbem-30752	114	3	,	,	PUNCT
fbem-30752	114	4	(	(	PUNCT
fbem-30752	114	5	2	2	NUM
fbem-30752	114	6	)	)	PUNCT
fbem-30752	114	7	,	,	PUNCT
fbem-30752	114	8	61	61	NUM
fbem-30752	114	9	.	.	PUNCT
fbem-30752	115	1	[	[	X
fbem-30752	115	2	4	4	NUM
fbem-30752	115	3	]	]	SYM
fbem-30752	115	4	li	li	PROPN
fbem-30752	115	5	,	,	PUNCT
fbem-30752	115	6	x.	x.	NOUN
fbem-30752	115	7	,	,	PUNCT
fbem-30752	115	8	&	&	CCONJ
fbem-30752	115	9	fu	fu	PROPN
fbem-30752	115	10	,	,	PUNCT
fbem-30752	115	11	w.	w.	PROPN
fbem-30752	115	12	(	(	PUNCT
fbem-30752	115	13	2020	2020	NUM
fbem-30752	115	14	)	)	PUNCT
fbem-30752	115	15	.	.	PUNCT
fbem-30752	116	1	the	the	DET
fbem-30752	116	2	embodiment	embodiment	NOUN
fbem-30752	116	3	and	and	CCONJ
fbem-30752	116	4	enlightenment	enlightenment	NOUN
fbem-30752	116	5	of	of	ADP
fbem-30752	116	6	marxist	marxist	ADJ
fbem-30752	116	7	philosophical	philosophical	ADJ
fbem-30752	116	8	methodology	methodology	NOUN
fbem-30752	116	9	in	in	ADP
fbem-30752	116	10	accounting	accounting	NOUN
fbem-30752	116	11	research	research	NOUN
fbem-30752	116	12	.	.	PUNCT
fbem-30752	117	1	finance	finance	NOUN
fbem-30752	117	2	and	and	CCONJ
fbem-30752	117	3	accounting	accounting	NOUN
fbem-30752	117	4	communication	communication	NOUN
fbem-30752	117	5	,	,	PUNCT
fbem-30752	117	6	(	(	PUNCT
fbem-30752	117	7	21	21	NUM
fbem-30752	117	8	)	)	PUNCT
fbem-30752	117	9	,	,	PUNCT
fbem-30752	117	10	22	22	NUM
fbem-30752	117	11	-	-	SYM
fbem-30752	117	12	24	24	NUM
fbem-30752	117	13	.	.	PUNCT
fbem-30752	118	1	[	[	X
fbem-30752	118	2	5	5	NUM
fbem-30752	118	3	]	]	X
fbem-30752	118	4	chu	chu	PROPN
fbem-30752	118	5	,	,	PUNCT
fbem-30752	118	6	j.	j.	PROPN
fbem-30752	118	7	(	(	PUNCT
fbem-30752	118	8	2020	2020	NUM
fbem-30752	118	9	)	)	PUNCT
fbem-30752	118	10	.	.	PUNCT
fbem-30752	119	1	the	the	DET
fbem-30752	119	2	essence	essence	NOUN
fbem-30752	119	3	of	of	ADP
fbem-30752	119	4	accounting	accounting	NOUN
fbem-30752	119	5	:	:	PUNCT
fbem-30752	119	6	based	base	VERB
fbem-30752	119	7	on	on	ADP
fbem-30752	119	8	hayek	hayek	NOUN
fbem-30752	119	9	's	's	PART
fbem-30752	119	10	spontaneous	spontaneous	ADJ
fbem-30752	119	11	order	order	NOUN
fbem-30752	119	12	principle	principle	NOUN
fbem-30752	119	13	and	and	CCONJ
fbem-30752	119	14	marx	marx	PROPN
fbem-30752	119	15	's	's	PART
fbem-30752	119	16	view	view	NOUN
fbem-30752	119	17	of	of	ADP
fbem-30752	119	18	bookkeeping	bookkeeping	NOUN
fbem-30752	119	19	.	.	PUNCT
fbem-30752	120	1	finance	finance	NOUN
fbem-30752	120	2	and	and	CCONJ
fbem-30752	120	3	accounting	account	VERB
fbem-30752	120	4	monthly	monthly	ADV
fbem-30752	120	5	,	,	PUNCT
fbem-30752	120	6	(	(	PUNCT
fbem-30752	120	7	15	15	NUM
fbem-30752	120	8	)	)	PUNCT
fbem-30752	120	9	,	,	PUNCT
fbem-30752	120	10	77	77	NUM
fbem-30752	120	11	-	-	SYM
fbem-30752	120	12	83	83	NUM
fbem-30752	120	13	.	.	PUNCT
fbem-30752	121	1	[	[	X
fbem-30752	121	2	6	6	NUM
fbem-30752	121	3	]	]	SYM
fbem-30752	121	4	tu	tu	PROPN
fbem-30752	121	5	,	,	PUNCT
fbem-30752	121	6	z.	z.	PROPN
fbem-30752	121	7	,	,	PUNCT
fbem-30752	121	8	&	&	CCONJ
fbem-30752	121	9	huang	huang	PROPN
fbem-30752	121	10	,	,	PUNCT
fbem-30752	121	11	h.	h.	PROPN
fbem-30752	121	12	(	(	PUNCT
fbem-30752	121	13	2000	2000	NUM
fbem-30752	121	14	)	)	PUNCT
fbem-30752	121	15	.	.	PUNCT
fbem-30752	122	1	study	study	NOUN
fbem-30752	122	2	on	on	ADP
fbem-30752	122	3	applying	apply	VERB
fbem-30752	122	4	marxist	marxist	ADJ
fbem-30752	122	5	philosophy	philosophy	NOUN
fbem-30752	122	6	to	to	PART
fbem-30752	122	7	guide	guide	VERB
fbem-30752	122	8	accounting	accounting	NOUN
fbem-30752	122	9	theory	theory	NOUN
fbem-30752	122	10	.	.	PUNCT
fbem-30752	123	1	chinese	chinese	ADJ
fbem-30752	123	2	agricultural	agricultural	ADJ
fbem-30752	123	3	accounting	accounting	NOUN
fbem-30752	123	4	,	,	PUNCT
fbem-30752	123	5	(	(	PUNCT
fbem-30752	123	6	3	3	NUM
fbem-30752	123	7	)	)	PUNCT
fbem-30752	123	8	,	,	PUNCT
fbem-30752	123	9	4	4	NUM
fbem-30752	123	10	-	-	SYM
fbem-30752	123	11	5	5	NUM
fbem-30752	123	12	.	.	PUNCT