id	sid	tid	token	lemma	pos
fbem-31094	1	1	frontiers	frontier	NOUN
fbem-31094	1	2	in	in	ADP
fbem-31094	1	3	business	business	NOUN
fbem-31094	1	4	,	,	PUNCT
fbem-31094	1	5	economics	economic	NOUN
fbem-31094	1	6	and	and	CCONJ
fbem-31094	1	7	management	management	NOUN
fbem-31094	1	8	issn	issn	PROPN
fbem-31094	1	9	:	:	PUNCT
fbem-31094	1	10	2766	2766	NUM
fbem-31094	1	11	-	-	PUNCT
fbem-31094	1	12	824x	824x	NUM
fbem-31094	1	13	|	|	ADJ
fbem-31094	1	14	vol	vol	NOUN
fbem-31094	1	15	.	.	PROPN
fbem-31094	2	1	19	19	NUM
fbem-31094	2	2	,	,	PUNCT
fbem-31094	2	3	no	no	INTJ
fbem-31094	2	4	.	.	NOUN
fbem-31094	2	5	3	3	NUM
fbem-31094	2	6	,	,	PUNCT
fbem-31094	2	7	2025	2025	NUM
fbem-31094	2	8	126	126	NUM
fbem-31094	2	9	analysis	analysis	NOUN
fbem-31094	2	10	of	of	ADP
fbem-31094	2	11	the	the	DET
fbem-31094	2	12	influence	influence	NOUN
fbem-31094	2	13	of	of	ADP
fbem-31094	2	14	intelligent	intelligent	ADJ
fbem-31094	2	15	financial	financial	ADJ
fbem-31094	2	16	robots	robot	NOUN
fbem-31094	2	17	on	on	ADP
fbem-31094	2	18	traditional	traditional	ADJ
fbem-31094	2	19	accounting	accounting	NOUN
fbem-31094	2	20	posts	post	NOUN
fbem-31094	2	21	hanfeng	hanfeng	PROPN
fbem-31094	2	22	xie	xie	PROPN
fbem-31094	2	23	fisher	fisher	PROPN
fbem-31094	2	24	college	college	PROPN
fbem-31094	2	25	of	of	ADP
fbem-31094	2	26	business	business	NOUN
fbem-31094	2	27	,	,	PUNCT
fbem-31094	2	28	the	the	DET
fbem-31094	2	29	ohio	ohio	PROPN
fbem-31094	2	30	state	state	PROPN
fbem-31094	2	31	university	university	PROPN
fbem-31094	2	32	,	,	PUNCT
fbem-31094	2	33	columbus	columbus	PROPN
fbem-31094	2	34	,	,	PUNCT
fbem-31094	2	35	43210	43210	NUM
fbem-31094	2	36	,	,	PUNCT
fbem-31094	2	37	usa	usa	PROPN
fbem-31094	2	38	abstract	abstract	PROPN
fbem-31094	2	39	:	:	PUNCT
fbem-31094	2	40	this	this	DET
fbem-31094	2	41	study	study	NOUN
fbem-31094	2	42	examines	examine	VERB
fbem-31094	2	43	the	the	DET
fbem-31094	2	44	impact	impact	NOUN
fbem-31094	2	45	of	of	ADP
fbem-31094	2	46	intelligent	intelligent	ADJ
fbem-31094	2	47	financial	financial	ADJ
fbem-31094	2	48	robots	robot	NOUN
fbem-31094	2	49	on	on	ADP
fbem-31094	2	50	conventional	conventional	ADJ
fbem-31094	2	51	accounting	accounting	NOUN
fbem-31094	2	52	roles	role	NOUN
fbem-31094	2	53	in	in	ADP
fbem-31094	2	54	china	china	PROPN
fbem-31094	2	55	,	,	PUNCT
fbem-31094	2	56	focusing	focus	VERB
fbem-31094	2	57	on	on	ADP
fbem-31094	2	58	the	the	DET
fbem-31094	2	59	ways	way	NOUN
fbem-31094	2	60	ai	ai	ADJ
fbem-31094	2	61	-	-	PUNCT
fbem-31094	2	62	driven	drive	VERB
fbem-31094	2	63	automation	automation	NOUN
fbem-31094	2	64	reshapes	reshape	VERB
fbem-31094	2	65	job	job	NOUN
fbem-31094	2	66	functions	function	NOUN
fbem-31094	2	67	,	,	PUNCT
fbem-31094	2	68	organizational	organizational	ADJ
fbem-31094	2	69	structures	structure	NOUN
fbem-31094	2	70	,	,	PUNCT
fbem-31094	2	71	and	and	CCONJ
fbem-31094	2	72	educational	educational	ADJ
fbem-31094	2	73	needs	need	NOUN
fbem-31094	2	74	.	.	PUNCT
fbem-31094	3	1	drawing	draw	VERB
fbem-31094	3	2	on	on	ADP
fbem-31094	3	3	a	a	DET
fbem-31094	3	4	comprehensive	comprehensive	ADJ
fbem-31094	3	5	review	review	NOUN
fbem-31094	3	6	of	of	ADP
fbem-31094	3	7	recent	recent	ADJ
fbem-31094	3	8	literature	literature	NOUN
fbem-31094	3	9	,	,	PUNCT
fbem-31094	3	10	the	the	DET
fbem-31094	3	11	analysis	analysis	NOUN
fbem-31094	3	12	reveals	reveal	VERB
fbem-31094	3	13	that	that	SCONJ
fbem-31094	3	14	routine	routine	ADJ
fbem-31094	3	15	and	and	CCONJ
fbem-31094	3	16	repetitive	repetitive	ADJ
fbem-31094	3	17	accounting	accounting	NOUN
fbem-31094	3	18	activities	activity	NOUN
fbem-31094	3	19	are	be	AUX
fbem-31094	3	20	increasingly	increasingly	ADV
fbem-31094	3	21	being	be	AUX
fbem-31094	3	22	automated	automate	VERB
fbem-31094	3	23	,	,	PUNCT
fbem-31094	3	24	resulting	result	VERB
fbem-31094	3	25	in	in	ADP
fbem-31094	3	26	notable	notable	ADJ
fbem-31094	3	27	displacement	displacement	NOUN
fbem-31094	3	28	of	of	ADP
fbem-31094	3	29	entry	entry	NOUN
fbem-31094	3	30	-	-	PUNCT
fbem-31094	3	31	level	level	NOUN
fbem-31094	3	32	accounting	accounting	NOUN
fbem-31094	3	33	positions	position	NOUN
fbem-31094	3	34	.	.	PUNCT
fbem-31094	4	1	at	at	ADP
fbem-31094	4	2	the	the	DET
fbem-31094	4	3	same	same	ADJ
fbem-31094	4	4	time	time	NOUN
fbem-31094	4	5	,	,	PUNCT
fbem-31094	4	6	this	this	DET
fbem-31094	4	7	technological	technological	ADJ
fbem-31094	4	8	shift	shift	NOUN
fbem-31094	4	9	opens	open	VERB
fbem-31094	4	10	pathways	pathway	NOUN
fbem-31094	4	11	for	for	SCONJ
fbem-31094	4	12	accountants	accountant	NOUN
fbem-31094	4	13	to	to	PART
fbem-31094	4	14	assume	assume	VERB
fbem-31094	4	15	more	more	ADJ
fbem-31094	4	16	strategic	strategic	ADJ
fbem-31094	4	17	responsibilities	responsibility	NOUN
fbem-31094	4	18	centered	center	VERB
fbem-31094	4	19	on	on	ADP
fbem-31094	4	20	data	datum	NOUN
fbem-31094	4	21	analysis	analysis	NOUN
fbem-31094	4	22	,	,	PUNCT
fbem-31094	4	23	financial	financial	ADJ
fbem-31094	4	24	forecasting	forecasting	NOUN
fbem-31094	4	25	,	,	PUNCT
fbem-31094	4	26	and	and	CCONJ
fbem-31094	4	27	advisory	advisory	ADJ
fbem-31094	4	28	roles	role	NOUN
fbem-31094	4	29	.	.	PUNCT
fbem-31094	5	1	the	the	DET
fbem-31094	5	2	study	study	NOUN
fbem-31094	5	3	also	also	ADV
fbem-31094	5	4	identifies	identify	VERB
fbem-31094	5	5	significant	significant	ADJ
fbem-31094	5	6	organizational	organizational	ADJ
fbem-31094	5	7	challenges	challenge	NOUN
fbem-31094	5	8	,	,	PUNCT
fbem-31094	5	9	such	such	ADJ
fbem-31094	5	10	as	as	ADP
fbem-31094	5	11	cybersecurity	cybersecurity	NOUN
fbem-31094	5	12	threats	threat	NOUN
fbem-31094	5	13	,	,	PUNCT
fbem-31094	5	14	workforce	workforce	NOUN
fbem-31094	5	15	resistance	resistance	NOUN
fbem-31094	5	16	to	to	PART
fbem-31094	5	17	change	change	VERB
fbem-31094	5	18	,	,	PUNCT
fbem-31094	5	19	and	and	CCONJ
fbem-31094	5	20	financial	financial	ADJ
fbem-31094	5	21	constraints	constraint	NOUN
fbem-31094	5	22	faced	face	VERB
fbem-31094	5	23	by	by	ADP
fbem-31094	5	24	small	small	ADJ
fbem-31094	5	25	and	and	CCONJ
fbem-31094	5	26	medium	medium	ADJ
fbem-31094	5	27	-	-	PUNCT
fbem-31094	5	28	sized	sized	ADJ
fbem-31094	5	29	enterprises	enterprise	NOUN
fbem-31094	5	30	.	.	PUNCT
fbem-31094	6	1	moreover	moreover	ADV
fbem-31094	6	2	,	,	PUNCT
fbem-31094	6	3	it	it	PRON
fbem-31094	6	4	emphasizes	emphasize	VERB
fbem-31094	6	5	the	the	DET
fbem-31094	6	6	urgent	urgent	ADJ
fbem-31094	6	7	necessity	necessity	NOUN
fbem-31094	6	8	for	for	ADP
fbem-31094	6	9	curriculum	curriculum	NOUN
fbem-31094	6	10	updates	update	NOUN
fbem-31094	6	11	and	and	CCONJ
fbem-31094	6	12	ongoing	ongoing	ADJ
fbem-31094	6	13	professional	professional	ADJ
fbem-31094	6	14	training	training	NOUN
fbem-31094	6	15	to	to	PART
fbem-31094	6	16	prepare	prepare	VERB
fbem-31094	6	17	accounting	accounting	NOUN
fbem-31094	6	18	professionals	professional	NOUN
fbem-31094	6	19	with	with	ADP
fbem-31094	6	20	the	the	DET
fbem-31094	6	21	relevant	relevant	ADJ
fbem-31094	6	22	technological	technological	ADJ
fbem-31094	6	23	and	and	CCONJ
fbem-31094	6	24	analytical	analytical	ADJ
fbem-31094	6	25	competencies	competency	NOUN
fbem-31094	6	26	.	.	PUNCT
fbem-31094	7	1	finally	finally	ADV
fbem-31094	7	2	,	,	PUNCT
fbem-31094	7	3	the	the	DET
fbem-31094	7	4	paper	paper	NOUN
fbem-31094	7	5	discusses	discuss	VERB
fbem-31094	7	6	evolving	evolve	VERB
fbem-31094	7	7	regulatory	regulatory	ADJ
fbem-31094	7	8	frameworks	framework	NOUN
fbem-31094	7	9	required	require	VERB
fbem-31094	7	10	to	to	PART
fbem-31094	7	11	promote	promote	VERB
fbem-31094	7	12	ethical	ethical	ADJ
fbem-31094	7	13	ai	ai	NOUN
fbem-31094	7	14	deployment	deployment	NOUN
fbem-31094	7	15	and	and	CCONJ
fbem-31094	7	16	support	support	VERB
fbem-31094	7	17	sustainable	sustainable	ADJ
fbem-31094	7	18	transformation	transformation	NOUN
fbem-31094	7	19	within	within	ADP
fbem-31094	7	20	the	the	DET
fbem-31094	7	21	accounting	accounting	NOUN
fbem-31094	7	22	industry	industry	NOUN
fbem-31094	7	23	.	.	PUNCT
fbem-31094	8	1	the	the	DET
fbem-31094	8	2	insights	insight	NOUN
fbem-31094	8	3	offered	offer	VERB
fbem-31094	8	4	contribute	contribute	VERB
fbem-31094	8	5	both	both	DET
fbem-31094	8	6	theoretically	theoretically	ADV
fbem-31094	8	7	and	and	CCONJ
fbem-31094	8	8	practically	practically	ADV
fbem-31094	8	9	to	to	ADP
fbem-31094	8	10	managing	manage	VERB
fbem-31094	8	11	the	the	DET
fbem-31094	8	12	transition	transition	NOUN
fbem-31094	8	13	toward	toward	ADP
fbem-31094	8	14	intelligent	intelligent	ADJ
fbem-31094	8	15	accounting	accounting	NOUN
fbem-31094	8	16	in	in	ADP
fbem-31094	8	17	china	china	PROPN
fbem-31094	8	18	.	.	PUNCT
fbem-31094	9	1	keywords	keyword	NOUN
fbem-31094	9	2	:	:	PUNCT
fbem-31094	9	3	intelligent	intelligent	ADJ
fbem-31094	9	4	financial	financial	ADJ
fbem-31094	9	5	robots	robot	NOUN
fbem-31094	9	6	;	;	PUNCT
fbem-31094	9	7	automation	automation	NOUN
fbem-31094	9	8	in	in	ADP
fbem-31094	9	9	accounting	accounting	NOUN
fbem-31094	9	10	;	;	PUNCT
fbem-31094	9	11	job	job	NOUN
fbem-31094	9	12	transformation	transformation	NOUN
fbem-31094	9	13	;	;	PUNCT
fbem-31094	9	14	skill	skill	NOUN
fbem-31094	9	15	development	development	NOUN
fbem-31094	9	16	;	;	PUNCT
fbem-31094	9	17	cybersecurity	cybersecurity	NOUN
fbem-31094	9	18	.	.	PUNCT
fbem-31094	10	1	1	1	X
fbem-31094	10	2	.	.	X
fbem-31094	10	3	introduction	introduction	NOUN
fbem-31094	10	4	the	the	DET
fbem-31094	10	5	field	field	NOUN
fbem-31094	10	6	of	of	ADP
fbem-31094	10	7	accounting	accounting	NOUN
fbem-31094	10	8	is	be	AUX
fbem-31094	10	9	undergoing	undergo	VERB
fbem-31094	10	10	a	a	DET
fbem-31094	10	11	significant	significant	ADJ
fbem-31094	10	12	global	global	ADJ
fbem-31094	10	13	transformation	transformation	NOUN
fbem-31094	10	14	fueled	fuel	VERB
fbem-31094	10	15	by	by	ADP
fbem-31094	10	16	rapid	rapid	ADJ
fbem-31094	10	17	advancements	advancement	NOUN
fbem-31094	10	18	in	in	ADP
fbem-31094	10	19	technologies	technology	NOUN
fbem-31094	10	20	such	such	ADJ
fbem-31094	10	21	as	as	ADP
fbem-31094	10	22	robotic	robotic	ADJ
fbem-31094	10	23	process	process	NOUN
fbem-31094	10	24	automation	automation	NOUN
fbem-31094	10	25	(	(	PUNCT
fbem-31094	10	26	rpa	rpa	PROPN
fbem-31094	10	27	)	)	PUNCT
fbem-31094	10	28	,	,	PUNCT
fbem-31094	10	29	big	big	ADJ
fbem-31094	10	30	data	datum	NOUN
fbem-31094	10	31	analytics	analytic	NOUN
fbem-31094	10	32	,	,	PUNCT
fbem-31094	10	33	and	and	CCONJ
fbem-31094	10	34	intelligent	intelligent	ADJ
fbem-31094	10	35	systems	system	NOUN
fbem-31094	10	36	.	.	PUNCT
fbem-31094	11	1	china	china	PROPN
fbem-31094	11	2	,	,	PUNCT
fbem-31094	11	3	with	with	ADP
fbem-31094	11	4	its	its	PRON
fbem-31094	11	5	strong	strong	ADJ
fbem-31094	11	6	digital	digital	ADJ
fbem-31094	11	7	infrastructure	infrastructure	NOUN
fbem-31094	11	8	and	and	CCONJ
fbem-31094	11	9	influential	influential	ADJ
fbem-31094	11	10	economic	economic	ADJ
fbem-31094	11	11	status	status	NOUN
fbem-31094	11	12	,	,	PUNCT
fbem-31094	11	13	is	be	AUX
fbem-31094	11	14	leading	lead	VERB
fbem-31094	11	15	the	the	DET
fbem-31094	11	16	integration	integration	NOUN
fbem-31094	11	17	of	of	ADP
fbem-31094	11	18	intelligent	intelligent	ADJ
fbem-31094	11	19	financial	financial	ADJ
fbem-31094	11	20	robots	robot	NOUN
fbem-31094	11	21	into	into	ADP
fbem-31094	11	22	accounting	accounting	NOUN
fbem-31094	11	23	functions	function	NOUN
fbem-31094	11	24	.	.	PUNCT
fbem-31094	12	1	these	these	DET
fbem-31094	12	2	ai	ai	ADJ
fbem-31094	12	3	-	-	PUNCT
fbem-31094	12	4	powered	power	VERB
fbem-31094	12	5	tools	tool	NOUN
fbem-31094	12	6	automate	automate	ADJ
fbem-31094	12	7	complex	complex	ADJ
fbem-31094	12	8	,	,	PUNCT
fbem-31094	12	9	repetitive	repetitive	ADJ
fbem-31094	12	10	,	,	PUNCT
fbem-31094	12	11	and	and	CCONJ
fbem-31094	12	12	data	datum	NOUN
fbem-31094	12	13	-	-	PUNCT
fbem-31094	12	14	intensive	intensive	ADJ
fbem-31094	12	15	tasks	task	NOUN
fbem-31094	12	16	that	that	PRON
fbem-31094	12	17	were	be	AUX
fbem-31094	12	18	traditionally	traditionally	ADV
fbem-31094	12	19	performed	perform	VERB
fbem-31094	12	20	manually	manually	ADV
fbem-31094	12	21	by	by	ADP
fbem-31094	12	22	accountants	accountant	NOUN
fbem-31094	12	23	,	,	PUNCT
fbem-31094	12	24	significantly	significantly	ADV
fbem-31094	12	25	enhancing	enhance	VERB
fbem-31094	12	26	operational	operational	ADJ
fbem-31094	12	27	efficiency	efficiency	NOUN
fbem-31094	12	28	and	and	CCONJ
fbem-31094	12	29	accuracy	accuracy	NOUN
fbem-31094	12	30	.	.	PUNCT
fbem-31094	13	1	historically	historically	ADV
fbem-31094	13	2	,	,	PUNCT
fbem-31094	13	3	accounting	accounting	NOUN
fbem-31094	13	4	work	work	NOUN
fbem-31094	13	5	has	have	AUX
fbem-31094	13	6	heavily	heavily	ADV
fbem-31094	13	7	depended	depend	VERB
fbem-31094	13	8	on	on	ADP
fbem-31094	13	9	manual	manual	ADJ
fbem-31094	13	10	processing	processing	NOUN
fbem-31094	13	11	for	for	ADP
fbem-31094	13	12	activities	activity	NOUN
fbem-31094	13	13	like	like	ADP
fbem-31094	13	14	data	datum	NOUN
fbem-31094	13	15	entry	entry	NOUN
fbem-31094	13	16	,	,	PUNCT
fbem-31094	13	17	reconciliation	reconciliation	NOUN
fbem-31094	13	18	,	,	PUNCT
fbem-31094	13	19	and	and	CCONJ
fbem-31094	13	20	compliance	compliance	NOUN
fbem-31094	13	21	checks	check	NOUN
fbem-31094	13	22	.	.	PUNCT
fbem-31094	14	1	these	these	DET
fbem-31094	14	2	processes	process	NOUN
fbem-31094	14	3	tend	tend	VERB
fbem-31094	14	4	to	to	PART
fbem-31094	14	5	be	be	AUX
fbem-31094	14	6	timeconsuming	timeconsuming	ADJ
fbem-31094	14	7	and	and	CCONJ
fbem-31094	14	8	susceptible	susceptible	ADJ
fbem-31094	14	9	to	to	ADP
fbem-31094	14	10	human	human	ADJ
fbem-31094	14	11	mistakes	mistake	NOUN
fbem-31094	14	12	.	.	PUNCT
fbem-31094	15	1	the	the	DET
fbem-31094	15	2	introduction	introduction	NOUN
fbem-31094	15	3	of	of	ADP
fbem-31094	15	4	intelligent	intelligent	ADJ
fbem-31094	15	5	financial	financial	ADJ
fbem-31094	15	6	robots	robot	NOUN
fbem-31094	15	7	has	have	AUX
fbem-31094	15	8	revolutionized	revolutionize	VERB
fbem-31094	15	9	this	this	DET
fbem-31094	15	10	setting	setting	NOUN
fbem-31094	15	11	by	by	ADP
fbem-31094	15	12	automating	automate	VERB
fbem-31094	15	13	these	these	DET
fbem-31094	15	14	routine	routine	ADJ
fbem-31094	15	15	functions	function	NOUN
fbem-31094	15	16	and	and	CCONJ
fbem-31094	15	17	enabling	enable	VERB
fbem-31094	15	18	real	real	ADJ
fbem-31094	15	19	-	-	PUNCT
fbem-31094	15	20	time	time	NOUN
fbem-31094	15	21	processing	processing	NOUN
fbem-31094	15	22	of	of	ADP
fbem-31094	15	23	financial	financial	ADJ
fbem-31094	15	24	information	information	NOUN
fbem-31094	15	25	.	.	PUNCT
fbem-31094	16	1	this	this	PRON
fbem-31094	16	2	leads	lead	VERB
fbem-31094	16	3	to	to	ADP
fbem-31094	16	4	improvements	improvement	NOUN
fbem-31094	16	5	in	in	ADP
fbem-31094	16	6	financial	financial	ADJ
fbem-31094	16	7	reporting	reporting	NOUN
fbem-31094	16	8	and	and	CCONJ
fbem-31094	16	9	internal	internal	ADJ
fbem-31094	16	10	control	control	NOUN
fbem-31094	16	11	mechanisms	mechanism	NOUN
fbem-31094	16	12	[	[	X
fbem-31094	16	13	1	1	NUM
fbem-31094	16	14	]	]	PUNCT
fbem-31094	16	15	.	.	PUNCT
fbem-31094	17	1	however	however	ADV
fbem-31094	17	2	,	,	PUNCT
fbem-31094	17	3	this	this	DET
fbem-31094	17	4	transformation	transformation	NOUN
fbem-31094	17	5	presents	present	VERB
fbem-31094	17	6	a	a	DET
fbem-31094	17	7	dual	dual	ADJ
fbem-31094	17	8	challenge	challenge	NOUN
fbem-31094	17	9	within	within	ADP
fbem-31094	17	10	china	china	PROPN
fbem-31094	17	11	’s	’s	PART
fbem-31094	17	12	accounting	accounting	NOUN
fbem-31094	17	13	sector	sector	NOUN
fbem-31094	17	14	:	:	PUNCT
fbem-31094	17	15	although	although	SCONJ
fbem-31094	17	16	automation	automation	NOUN
fbem-31094	17	17	lowers	lower	VERB
fbem-31094	17	18	operational	operational	ADJ
fbem-31094	17	19	costs	cost	NOUN
fbem-31094	17	20	and	and	CCONJ
fbem-31094	17	21	improves	improve	VERB
fbem-31094	17	22	efficiency	efficiency	NOUN
fbem-31094	17	23	,	,	PUNCT
fbem-31094	17	24	it	it	PRON
fbem-31094	17	25	simultaneously	simultaneously	ADV
fbem-31094	17	26	disrupts	disrupt	VERB
fbem-31094	17	27	established	establish	VERB
fbem-31094	17	28	accounting	accounting	NOUN
fbem-31094	17	29	roles	role	NOUN
fbem-31094	17	30	and	and	CCONJ
fbem-31094	17	31	demands	demand	VERB
fbem-31094	17	32	the	the	DET
fbem-31094	17	33	development	development	NOUN
fbem-31094	17	34	of	of	ADP
fbem-31094	17	35	new	new	ADJ
fbem-31094	17	36	competencies	competency	NOUN
fbem-31094	17	37	.	.	PUNCT
fbem-31094	18	1	china	china	PROPN
fbem-31094	18	2	’s	’s	PART
fbem-31094	18	3	rapid	rapid	ADJ
fbem-31094	18	4	economic	economic	ADJ
fbem-31094	18	5	development	development	NOUN
fbem-31094	18	6	,	,	PUNCT
fbem-31094	18	7	combined	combine	VERB
fbem-31094	18	8	with	with	ADP
fbem-31094	18	9	proactive	proactive	ADJ
fbem-31094	18	10	governmental	governmental	ADJ
fbem-31094	18	11	policies	policy	NOUN
fbem-31094	18	12	promoting	promote	VERB
fbem-31094	18	13	ai	ai	VERB
fbem-31094	18	14	innovation	innovation	NOUN
fbem-31094	18	15	,	,	PUNCT
fbem-31094	18	16	has	have	AUX
fbem-31094	18	17	accelerated	accelerate	VERB
fbem-31094	18	18	the	the	DET
fbem-31094	18	19	adoption	adoption	NOUN
fbem-31094	18	20	of	of	ADP
fbem-31094	18	21	intelligent	intelligent	ADJ
fbem-31094	18	22	financial	financial	ADJ
fbem-31094	18	23	robots	robot	NOUN
fbem-31094	18	24	across	across	ADP
fbem-31094	18	25	various	various	ADJ
fbem-31094	18	26	industries	industry	NOUN
fbem-31094	18	27	,	,	PUNCT
fbem-31094	18	28	especially	especially	ADV
fbem-31094	18	29	finance	finance	NOUN
fbem-31094	18	30	and	and	CCONJ
fbem-31094	18	31	accounting	account	VERB
fbem-31094	18	32	[	[	X
fbem-31094	18	33	2	2	NUM
fbem-31094	18	34	]	]	PUNCT
fbem-31094	18	35	.	.	PUNCT
fbem-31094	19	1	enterprises	enterprise	NOUN
fbem-31094	19	2	increasingly	increasingly	ADV
fbem-31094	19	3	utilize	utilize	VERB
fbem-31094	19	4	these	these	DET
fbem-31094	19	5	technologies	technology	NOUN
fbem-31094	19	6	to	to	PART
fbem-31094	19	7	manage	manage	VERB
fbem-31094	19	8	vast	vast	ADJ
fbem-31094	19	9	financial	financial	ADJ
fbem-31094	19	10	datasets	dataset	NOUN
fbem-31094	19	11	,	,	PUNCT
fbem-31094	19	12	reduce	reduce	VERB
fbem-31094	19	13	errors	error	NOUN
fbem-31094	19	14	,	,	PUNCT
fbem-31094	19	15	and	and	CCONJ
fbem-31094	19	16	meet	meet	VERB
fbem-31094	19	17	evolving	evolve	VERB
fbem-31094	19	18	regulatory	regulatory	ADJ
fbem-31094	19	19	requirements	requirement	NOUN
fbem-31094	19	20	.	.	PUNCT
fbem-31094	20	1	nonetheless	nonetheless	ADV
fbem-31094	20	2	,	,	PUNCT
fbem-31094	20	3	these	these	DET
fbem-31094	20	4	shifts	shift	NOUN
fbem-31094	20	5	have	have	AUX
fbem-31094	20	6	sparked	spark	VERB
fbem-31094	20	7	concerns	concern	NOUN
fbem-31094	20	8	about	about	ADP
fbem-31094	20	9	job	job	NOUN
fbem-31094	20	10	displacement	displacement	NOUN
fbem-31094	20	11	among	among	ADP
fbem-31094	20	12	junior	junior	ADJ
fbem-31094	20	13	and	and	CCONJ
fbem-31094	20	14	mid	mid	ADJ
fbem-31094	20	15	-	-	ADJ
fbem-31094	20	16	tier	tier	ADJ
fbem-31094	20	17	accounting	accounting	NOUN
fbem-31094	20	18	personnel	personnel	NOUN
fbem-31094	20	19	and	and	CCONJ
fbem-31094	20	20	whether	whether	SCONJ
fbem-31094	20	21	the	the	DET
fbem-31094	20	22	workforce	workforce	NOUN
fbem-31094	20	23	is	be	AUX
fbem-31094	20	24	adequately	adequately	ADV
fbem-31094	20	25	prepared	prepared	ADJ
fbem-31094	20	26	to	to	PART
fbem-31094	20	27	adapt	adapt	VERB
fbem-31094	20	28	to	to	ADP
fbem-31094	20	29	such	such	ADJ
fbem-31094	20	30	technological	technological	ADJ
fbem-31094	20	31	changes	change	NOUN
fbem-31094	20	32	.	.	PUNCT
fbem-31094	21	1	importantly	importantly	ADV
fbem-31094	21	2	,	,	PUNCT
fbem-31094	21	3	the	the	DET
fbem-31094	21	4	role	role	NOUN
fbem-31094	21	5	of	of	ADP
fbem-31094	21	6	intelligent	intelligent	ADJ
fbem-31094	21	7	financial	financial	ADJ
fbem-31094	21	8	robots	robot	NOUN
fbem-31094	21	9	goes	go	VERB
fbem-31094	21	10	beyond	beyond	ADP
fbem-31094	21	11	simple	simple	ADJ
fbem-31094	21	12	automation	automation	NOUN
fbem-31094	21	13	—	—	PUNCT
fbem-31094	21	14	they	they	PRON
fbem-31094	21	15	are	be	AUX
fbem-31094	21	16	fundamentally	fundamentally	ADV
fbem-31094	21	17	changing	change	VERB
fbem-31094	21	18	accountants	accountant	NOUN
fbem-31094	21	19	’	’	PART
fbem-31094	21	20	responsibilities	responsibility	NOUN
fbem-31094	21	21	,	,	PUNCT
fbem-31094	21	22	shifting	shift	VERB
fbem-31094	21	23	them	they	PRON
fbem-31094	21	24	from	from	ADP
fbem-31094	21	25	routine	routine	ADJ
fbem-31094	21	26	data	datum	NOUN
fbem-31094	21	27	handlers	handler	NOUN
fbem-31094	21	28	to	to	ADP
fbem-31094	21	29	strategic	strategic	ADJ
fbem-31094	21	30	advisors	advisor	NOUN
fbem-31094	21	31	who	who	PRON
fbem-31094	21	32	employ	employ	VERB
fbem-31094	21	33	data	datum	NOUN
fbem-31094	21	34	analytics	analytic	NOUN
fbem-31094	21	35	for	for	ADP
fbem-31094	21	36	decision	decision	NOUN
fbem-31094	21	37	-	-	PUNCT
fbem-31094	21	38	making	making	NOUN
fbem-31094	21	39	[	[	X
fbem-31094	21	40	3	3	NUM
fbem-31094	21	41	]	]	PUNCT
fbem-31094	21	42	.	.	PUNCT
fbem-31094	22	1	this	this	DET
fbem-31094	22	2	transition	transition	NOUN
fbem-31094	22	3	calls	call	VERB
fbem-31094	22	4	for	for	ADP
fbem-31094	22	5	significant	significant	ADJ
fbem-31094	22	6	reforms	reform	NOUN
fbem-31094	22	7	in	in	ADP
fbem-31094	22	8	accounting	accounting	NOUN
fbem-31094	22	9	education	education	NOUN
fbem-31094	22	10	,	,	PUNCT
fbem-31094	22	11	ongoing	ongoing	ADJ
fbem-31094	22	12	professional	professional	ADJ
fbem-31094	22	13	training	training	NOUN
fbem-31094	22	14	,	,	PUNCT
fbem-31094	22	15	and	and	CCONJ
fbem-31094	22	16	organizational	organizational	ADJ
fbem-31094	22	17	change	change	NOUN
fbem-31094	22	18	management	management	NOUN
fbem-31094	22	19	to	to	PART
fbem-31094	22	20	ensure	ensure	VERB
fbem-31094	22	21	professionals	professional	NOUN
fbem-31094	22	22	acquire	acquire	VERB
fbem-31094	22	23	skills	skill	NOUN
fbem-31094	22	24	aligned	align	VERB
fbem-31094	22	25	with	with	ADP
fbem-31094	22	26	the	the	DET
fbem-31094	22	27	demands	demand	NOUN
fbem-31094	22	28	of	of	ADP
fbem-31094	22	29	a	a	DET
fbem-31094	22	30	digital	digital	ADJ
fbem-31094	22	31	environment	environment	NOUN
fbem-31094	22	32	.	.	PUNCT
fbem-31094	23	1	additionally	additionally	ADV
fbem-31094	23	2	,	,	PUNCT
fbem-31094	23	3	issues	issue	NOUN
fbem-31094	23	4	such	such	ADJ
fbem-31094	23	5	as	as	ADP
fbem-31094	23	6	cybersecurity	cybersecurity	NOUN
fbem-31094	23	7	risks	risk	NOUN
fbem-31094	23	8	,	,	PUNCT
fbem-31094	23	9	implementation	implementation	NOUN
fbem-31094	23	10	costs	cost	NOUN
fbem-31094	23	11	,	,	PUNCT
fbem-31094	23	12	and	and	CCONJ
fbem-31094	23	13	resistance	resistance	NOUN
fbem-31094	23	14	to	to	PART
fbem-31094	23	15	change	change	VERB
fbem-31094	23	16	need	need	NOUN
fbem-31094	23	17	to	to	PART
fbem-31094	23	18	be	be	AUX
fbem-31094	23	19	addressed	address	VERB
fbem-31094	23	20	for	for	ADP
fbem-31094	23	21	seamless	seamless	ADJ
fbem-31094	23	22	ai	ai	VERB
fbem-31094	23	23	integration	integration	NOUN
fbem-31094	23	24	[	[	X
fbem-31094	23	25	4	4	NUM
fbem-31094	23	26	]	]	PUNCT
fbem-31094	23	27	.	.	PUNCT
fbem-31094	24	1	this	this	DET
fbem-31094	24	2	research	research	NOUN
fbem-31094	24	3	aims	aim	VERB
fbem-31094	24	4	to	to	PART
fbem-31094	24	5	examine	examine	VERB
fbem-31094	24	6	the	the	DET
fbem-31094	24	7	effects	effect	NOUN
fbem-31094	24	8	of	of	ADP
fbem-31094	24	9	intelligent	intelligent	ADJ
fbem-31094	24	10	financial	financial	ADJ
fbem-31094	24	11	robots	robot	NOUN
fbem-31094	24	12	on	on	ADP
fbem-31094	24	13	traditional	traditional	ADJ
fbem-31094	24	14	accounting	accounting	NOUN
fbem-31094	24	15	roles	role	NOUN
fbem-31094	24	16	in	in	ADP
fbem-31094	24	17	china	china	PROPN
fbem-31094	24	18	by	by	ADP
fbem-31094	24	19	reviewing	review	VERB
fbem-31094	24	20	existing	exist	VERB
fbem-31094	24	21	literature	literature	NOUN
fbem-31094	24	22	and	and	CCONJ
fbem-31094	24	23	industry	industry	NOUN
fbem-31094	24	24	reports	report	NOUN
fbem-31094	24	25	.	.	PUNCT
fbem-31094	25	1	the	the	DET
fbem-31094	25	2	study	study	NOUN
fbem-31094	25	3	seeks	seek	VERB
fbem-31094	25	4	to	to	PART
fbem-31094	25	5	understand	understand	VERB
fbem-31094	25	6	how	how	SCONJ
fbem-31094	25	7	these	these	DET
fbem-31094	25	8	technologies	technology	NOUN
fbem-31094	25	9	influence	influence	NOUN
fbem-31094	25	10	employment	employment	NOUN
fbem-31094	25	11	,	,	PUNCT
fbem-31094	25	12	job	job	NOUN
fbem-31094	25	13	functions	function	NOUN
fbem-31094	25	14	,	,	PUNCT
fbem-31094	25	15	education	education	NOUN
fbem-31094	25	16	,	,	PUNCT
fbem-31094	25	17	and	and	CCONJ
fbem-31094	25	18	organizational	organizational	ADJ
fbem-31094	25	19	culture	culture	NOUN
fbem-31094	25	20	while	while	SCONJ
fbem-31094	25	21	proposing	propose	VERB
fbem-31094	25	22	strategies	strategy	NOUN
fbem-31094	25	23	to	to	PART
fbem-31094	25	24	support	support	VERB
fbem-31094	25	25	workforce	workforce	NOUN
fbem-31094	25	26	adaptation	adaptation	NOUN
fbem-31094	25	27	and	and	CCONJ
fbem-31094	25	28	sustainable	sustainable	ADJ
fbem-31094	25	29	technology	technology	NOUN
fbem-31094	25	30	adoption	adoption	NOUN
fbem-31094	25	31	.	.	PUNCT
fbem-31094	26	1	2	2	X
fbem-31094	26	2	.	.	X
fbem-31094	26	3	literarure	literarure	ADJ
fbem-31094	26	4	review	review	NOUN
fbem-31094	26	5	2.1	2.1	NUM
fbem-31094	26	6	.	.	PUNCT
fbem-31094	27	1	adoption	adoption	NOUN
fbem-31094	27	2	and	and	CCONJ
fbem-31094	27	3	functional	functional	ADJ
fbem-31094	27	4	capabilities	capability	NOUN
fbem-31094	27	5	of	of	ADP
fbem-31094	27	6	intelligent	intelligent	ADJ
fbem-31094	27	7	financial	financial	ADJ
fbem-31094	27	8	robots	robot	NOUN
fbem-31094	27	9	technological	technological	ADJ
fbem-31094	27	10	advancements	advancement	NOUN
fbem-31094	27	11	in	in	ADP
fbem-31094	27	12	ai	ai	PROPN
fbem-31094	27	13	and	and	CCONJ
fbem-31094	27	14	rpa	rpa	PROPN
fbem-31094	27	15	have	have	AUX
fbem-31094	27	16	enabled	enable	VERB
fbem-31094	27	17	the	the	DET
fbem-31094	27	18	development	development	NOUN
fbem-31094	27	19	of	of	ADP
fbem-31094	27	20	intelligent	intelligent	ADJ
fbem-31094	27	21	financial	financial	ADJ
fbem-31094	27	22	robots	robot	NOUN
fbem-31094	27	23	that	that	PRON
fbem-31094	27	24	automate	automate	VERB
fbem-31094	27	25	rule	rule	NOUN
fbem-31094	27	26	-	-	PUNCT
fbem-31094	27	27	based	base	VERB
fbem-31094	27	28	accounting	accounting	NOUN
fbem-31094	27	29	tasks	task	NOUN
fbem-31094	27	30	including	include	VERB
fbem-31094	27	31	invoice	invoice	NOUN
fbem-31094	27	32	processing	processing	NOUN
fbem-31094	27	33	,	,	PUNCT
fbem-31094	27	34	transaction	transaction	NOUN
fbem-31094	27	35	posting	posting	NOUN
fbem-31094	27	36	,	,	PUNCT
fbem-31094	27	37	data	datum	NOUN
fbem-31094	27	38	reconciliation	reconciliation	NOUN
fbem-31094	27	39	,	,	PUNCT
fbem-31094	27	40	and	and	CCONJ
fbem-31094	27	41	compliance	compliance	NOUN
fbem-31094	27	42	verification	verification	NOUN
fbem-31094	27	43	[	[	X
fbem-31094	27	44	5	5	NUM
fbem-31094	27	45	]	]	PUNCT
fbem-31094	27	46	.	.	PUNCT
fbem-31094	28	1	in	in	ADP
fbem-31094	28	2	china	china	PROPN
fbem-31094	28	3	,	,	PUNCT
fbem-31094	28	4	the	the	DET
fbem-31094	28	5	expansion	expansion	NOUN
fbem-31094	28	6	of	of	ADP
fbem-31094	28	7	these	these	DET
fbem-31094	28	8	robots	robot	NOUN
fbem-31094	28	9	is	be	AUX
fbem-31094	28	10	closely	closely	ADV
fbem-31094	28	11	linked	link	VERB
fbem-31094	28	12	to	to	ADP
fbem-31094	28	13	national	national	ADJ
fbem-31094	28	14	digital	digital	ADJ
fbem-31094	28	15	transformation	transformation	NOUN
fbem-31094	28	16	initiatives	initiative	NOUN
fbem-31094	28	17	and	and	CCONJ
fbem-31094	28	18	the	the	DET
fbem-31094	28	19	increasing	increase	VERB
fbem-31094	28	20	emphasis	emphasis	NOUN
fbem-31094	28	21	on	on	ADP
fbem-31094	28	22	improving	improve	VERB
fbem-31094	28	23	operational	operational	ADJ
fbem-31094	28	24	efficiency	efficiency	NOUN
fbem-31094	28	25	within	within	ADP
fbem-31094	28	26	financial	financial	ADJ
fbem-31094	28	27	departments	department	NOUN
fbem-31094	28	28	[	[	X
fbem-31094	28	29	6	6	NUM
fbem-31094	28	30	]	]	PUNCT
fbem-31094	28	31	.	.	PUNCT
fbem-31094	29	1	research	research	NOUN
fbem-31094	29	2	by	by	ADP
fbem-31094	29	3	xiong	xiong	PROPN
fbem-31094	29	4	and	and	CCONJ
fbem-31094	29	5	zhang	zhang	PROPN
fbem-31094	29	6	(	(	PUNCT
fbem-31094	29	7	2019	2019	NUM
fbem-31094	29	8	)	)	PUNCT
fbem-31094	30	1	[	[	X
fbem-31094	30	2	1	1	X
fbem-31094	30	3	]	]	PUNCT
fbem-31094	30	4	indicates	indicate	VERB
fbem-31094	30	5	that	that	SCONJ
fbem-31094	30	6	these	these	DET
fbem-31094	30	7	robots	robot	NOUN
fbem-31094	30	8	allow	allow	VERB
fbem-31094	30	9	organizations	organization	NOUN
fbem-31094	30	10	to	to	PART
fbem-31094	30	11	handle	handle	VERB
fbem-31094	30	12	larger	large	ADJ
fbem-31094	30	13	transaction	transaction	NOUN
fbem-31094	30	14	volumes	volume	NOUN
fbem-31094	30	15	more	more	ADV
fbem-31094	30	16	quickly	quickly	ADV
fbem-31094	30	17	,	,	PUNCT
fbem-31094	30	18	reducing	reduce	VERB
fbem-31094	30	19	manual	manual	ADJ
fbem-31094	30	20	errors	error	NOUN
fbem-31094	30	21	and	and	CCONJ
fbem-31094	30	22	cutting	cut	VERB
fbem-31094	30	23	costs	cost	NOUN
fbem-31094	30	24	.	.	PUNCT
fbem-31094	31	1	further	further	ADJ
fbem-31094	31	2	research	research	NOUN
fbem-31094	31	3	emphasizes	emphasize	VERB
fbem-31094	31	4	that	that	SCONJ
fbem-31094	31	5	intelligent	intelligent	ADJ
fbem-31094	31	6	financial	financial	ADJ
fbem-31094	31	7	robots	robot	NOUN
fbem-31094	31	8	also	also	ADV
fbem-31094	31	9	provide	provide	VERB
fbem-31094	31	10	real	real	ADJ
fbem-31094	31	11	-	-	PUNCT
fbem-31094	31	12	time	time	NOUN
fbem-31094	31	13	oversight	oversight	NOUN
fbem-31094	31	14	and	and	CCONJ
fbem-31094	31	15	financial	financial	ADJ
fbem-31094	31	16	data	datum	NOUN
fbem-31094	31	17	analytics	analytic	NOUN
fbem-31094	31	18	,	,	PUNCT
fbem-31094	31	19	strengthening	strengthen	VERB
fbem-31094	31	20	governance	governance	NOUN
fbem-31094	31	21	and	and	CCONJ
fbem-31094	31	22	compliance	compliance	NOUN
fbem-31094	31	23	efforts	effort	NOUN
fbem-31094	31	24	[	[	X
fbem-31094	31	25	7	7	NUM
fbem-31094	31	26	]	]	PUNCT
fbem-31094	31	27	.	.	PUNCT
fbem-31094	32	1	by	by	ADP
fbem-31094	32	2	taking	take	VERB
fbem-31094	32	3	over	over	ADP
fbem-31094	32	4	repetitive	repetitive	ADJ
fbem-31094	32	5	tasks	task	NOUN
fbem-31094	32	6	,	,	PUNCT
fbem-31094	32	7	these	these	DET
fbem-31094	32	8	robots	robot	NOUN
fbem-31094	32	9	free	free	ADJ
fbem-31094	32	10	accountants	accountant	NOUN
fbem-31094	32	11	to	to	PART
fbem-31094	32	12	engage	engage	VERB
fbem-31094	32	13	in	in	ADP
fbem-31094	32	14	higher	high	ADJ
fbem-31094	32	15	-	-	PUNCT
fbem-31094	32	16	value	value	NOUN
fbem-31094	32	17	work	work	NOUN
fbem-31094	32	18	.	.	PUNCT
fbem-31094	33	1	127	127	NUM
fbem-31094	33	2	2.2	2.2	NUM
fbem-31094	33	3	.	.	PUNCT
fbem-31094	33	4	effects	effect	NOUN
fbem-31094	33	5	on	on	ADP
fbem-31094	33	6	employment	employment	NOUN
fbem-31094	33	7	and	and	CCONJ
fbem-31094	33	8	job	job	NOUN
fbem-31094	33	9	role	role	NOUN
fbem-31094	33	10	evolution	evolution	NOUN
fbem-31094	33	11	a	a	DET
fbem-31094	33	12	commonly	commonly	ADV
fbem-31094	33	13	reported	report	VERB
fbem-31094	33	14	consequence	consequence	NOUN
fbem-31094	33	15	of	of	ADP
fbem-31094	33	16	deploying	deploy	VERB
fbem-31094	33	17	intelligent	intelligent	ADJ
fbem-31094	33	18	financial	financial	ADJ
fbem-31094	33	19	robots	robot	NOUN
fbem-31094	33	20	is	be	AUX
fbem-31094	33	21	the	the	DET
fbem-31094	33	22	displacement	displacement	NOUN
fbem-31094	33	23	of	of	ADP
fbem-31094	33	24	routine	routine	ADJ
fbem-31094	33	25	accounting	accounting	NOUN
fbem-31094	33	26	roles	role	NOUN
fbem-31094	33	27	.	.	PUNCT
fbem-31094	34	1	li	li	PROPN
fbem-31094	34	2	and	and	CCONJ
fbem-31094	34	3	zhang	zhang	PROPN
fbem-31094	34	4	(	(	PUNCT
fbem-31094	34	5	2019	2019	NUM
fbem-31094	34	6	)	)	PUNCT
fbem-31094	35	1	[	[	X
fbem-31094	35	2	8	8	NUM
fbem-31094	35	3	]	]	PUNCT
fbem-31094	35	4	find	find	VERB
fbem-31094	35	5	that	that	SCONJ
fbem-31094	35	6	entry	entry	NOUN
fbem-31094	35	7	-	-	PUNCT
fbem-31094	35	8	level	level	NOUN
fbem-31094	35	9	positions	position	NOUN
fbem-31094	35	10	,	,	PUNCT
fbem-31094	35	11	which	which	PRON
fbem-31094	35	12	rely	rely	VERB
fbem-31094	35	13	heavily	heavily	ADV
fbem-31094	35	14	on	on	ADP
fbem-31094	35	15	repetitive	repetitive	ADJ
fbem-31094	35	16	data	datum	NOUN
fbem-31094	35	17	input	input	NOUN
fbem-31094	35	18	,	,	PUNCT
fbem-31094	35	19	are	be	AUX
fbem-31094	35	20	the	the	DET
fbem-31094	35	21	most	most	ADV
fbem-31094	35	22	vulnerable	vulnerable	ADJ
fbem-31094	35	23	to	to	ADP
fbem-31094	35	24	automation	automation	NOUN
fbem-31094	35	25	.	.	PUNCT
fbem-31094	36	1	this	this	DET
fbem-31094	36	2	trend	trend	NOUN
fbem-31094	36	3	raises	raise	VERB
fbem-31094	36	4	widespread	widespread	ADJ
fbem-31094	36	5	concerns	concern	NOUN
fbem-31094	36	6	regarding	regard	VERB
fbem-31094	36	7	job	job	NOUN
fbem-31094	36	8	security	security	NOUN
fbem-31094	36	9	among	among	ADP
fbem-31094	36	10	accountants	accountant	NOUN
fbem-31094	36	11	lacking	lack	VERB
fbem-31094	36	12	advanced	advanced	ADJ
fbem-31094	36	13	technical	technical	ADJ
fbem-31094	36	14	skills	skill	NOUN
fbem-31094	36	15	.	.	PUNCT
fbem-31094	37	1	however	however	ADV
fbem-31094	37	2	,	,	PUNCT
fbem-31094	37	3	the	the	DET
fbem-31094	37	4	impact	impact	NOUN
fbem-31094	37	5	of	of	ADP
fbem-31094	37	6	automation	automation	NOUN
fbem-31094	37	7	extends	extend	VERB
fbem-31094	37	8	beyond	beyond	ADP
fbem-31094	37	9	job	job	NOUN
fbem-31094	37	10	losses	loss	NOUN
fbem-31094	37	11	.	.	PUNCT
fbem-31094	38	1	guo	guo	PROPN
fbem-31094	38	2	(	(	PUNCT
fbem-31094	38	3	2019	2019	NUM
fbem-31094	38	4	)	)	PUNCT
fbem-31094	39	1	[	[	X
fbem-31094	39	2	9	9	NUM
fbem-31094	39	3	]	]	PUNCT
fbem-31094	39	4	describes	describe	VERB
fbem-31094	39	5	how	how	SCONJ
fbem-31094	39	6	intelligent	intelligent	ADJ
fbem-31094	39	7	robots	robot	NOUN
fbem-31094	39	8	have	have	AUX
fbem-31094	39	9	accelerated	accelerate	VERB
fbem-31094	39	10	a	a	DET
fbem-31094	39	11	shift	shift	NOUN
fbem-31094	39	12	from	from	ADP
fbem-31094	39	13	traditional	traditional	ADJ
fbem-31094	39	14	financial	financial	ADJ
fbem-31094	39	15	accounting	accounting	NOUN
fbem-31094	39	16	toward	toward	ADP
fbem-31094	39	17	management	management	NOUN
fbem-31094	39	18	accounting	accounting	NOUN
fbem-31094	39	19	,	,	PUNCT
fbem-31094	39	20	which	which	PRON
fbem-31094	39	21	prioritizes	prioritize	VERB
fbem-31094	39	22	strategic	strategic	ADJ
fbem-31094	39	23	and	and	CCONJ
fbem-31094	39	24	analytical	analytical	ADJ
fbem-31094	39	25	skills	skill	NOUN
fbem-31094	39	26	.	.	PUNCT
fbem-31094	40	1	this	this	DET
fbem-31094	40	2	shift	shift	NOUN
fbem-31094	40	3	requires	require	VERB
fbem-31094	40	4	accountants	accountant	NOUN
fbem-31094	40	5	to	to	PART
fbem-31094	40	6	acquire	acquire	VERB
fbem-31094	40	7	expertise	expertise	NOUN
fbem-31094	40	8	in	in	ADP
fbem-31094	40	9	data	datum	NOUN
fbem-31094	40	10	analytics	analytic	NOUN
fbem-31094	40	11	,	,	PUNCT
fbem-31094	40	12	ai	ai	VERB
fbem-31094	40	13	literacy	literacy	NOUN
fbem-31094	40	14	,	,	PUNCT
fbem-31094	40	15	and	and	CCONJ
fbem-31094	40	16	advisory	advisory	ADJ
fbem-31094	40	17	functions	function	NOUN
fbem-31094	40	18	as	as	ADP
fbem-31094	40	19	the	the	DET
fbem-31094	40	20	demand	demand	NOUN
fbem-31094	40	21	for	for	ADP
fbem-31094	40	22	manual	manual	ADJ
fbem-31094	40	23	processing	processing	NOUN
fbem-31094	40	24	decreases	decrease	NOUN
fbem-31094	40	25	.	.	PUNCT
fbem-31094	41	1	likewise	likewise	ADV
fbem-31094	41	2	,	,	PUNCT
fbem-31094	41	3	jędrzejka	jędrzejka	PROPN
fbem-31094	41	4	(	(	PUNCT
fbem-31094	41	5	2019	2019	NUM
fbem-31094	41	6	)	)	PUNCT
fbem-31094	42	1	[	[	X
fbem-31094	42	2	10	10	NUM
fbem-31094	42	3	]	]	PUNCT
fbem-31094	42	4	observes	observe	VERB
fbem-31094	42	5	that	that	SCONJ
fbem-31094	42	6	while	while	SCONJ
fbem-31094	42	7	the	the	DET
fbem-31094	42	8	need	need	NOUN
fbem-31094	42	9	for	for	ADP
fbem-31094	42	10	bookkeeping	bookkeeping	NOUN
fbem-31094	42	11	decreases	decrease	NOUN
fbem-31094	42	12	,	,	PUNCT
fbem-31094	42	13	new	new	ADJ
fbem-31094	42	14	roles	role	NOUN
fbem-31094	42	15	emerge	emerge	VERB
fbem-31094	42	16	focused	focused	ADJ
fbem-31094	42	17	on	on	ADP
fbem-31094	42	18	managing	manage	VERB
fbem-31094	42	19	automated	automate	VERB
fbem-31094	42	20	systems	system	NOUN
fbem-31094	42	21	and	and	CCONJ
fbem-31094	42	22	interpreting	interpret	VERB
fbem-31094	42	23	financial	financial	ADJ
fbem-31094	42	24	insights	insight	NOUN
fbem-31094	42	25	.	.	PUNCT
fbem-31094	43	1	this	this	DET
fbem-31094	43	2	development	development	NOUN
fbem-31094	43	3	highlights	highlight	VERB
fbem-31094	43	4	the	the	DET
fbem-31094	43	5	importance	importance	NOUN
fbem-31094	43	6	of	of	ADP
fbem-31094	43	7	expanding	expand	VERB
fbem-31094	43	8	accounting	accounting	NOUN
fbem-31094	43	9	education	education	NOUN
fbem-31094	43	10	to	to	PART
fbem-31094	43	11	include	include	VERB
fbem-31094	43	12	interdisciplinary	interdisciplinary	ADJ
fbem-31094	43	13	competencies	competency	NOUN
fbem-31094	43	14	.	.	PUNCT
fbem-31094	44	1	2.3	2.3	NUM
fbem-31094	44	2	.	.	PUNCT
fbem-31094	45	1	organizational	organizational	ADJ
fbem-31094	45	2	and	and	CCONJ
fbem-31094	45	3	workforce	workforce	NOUN
fbem-31094	45	4	adaptation	adaptation	NOUN
fbem-31094	45	5	challenges	challenge	NOUN
fbem-31094	45	6	despite	despite	SCONJ
fbem-31094	45	7	the	the	DET
fbem-31094	45	8	clear	clear	ADJ
fbem-31094	45	9	advantages	advantage	NOUN
fbem-31094	45	10	,	,	PUNCT
fbem-31094	45	11	the	the	DET
fbem-31094	45	12	implementation	implementation	NOUN
fbem-31094	45	13	of	of	ADP
fbem-31094	45	14	intelligent	intelligent	ADJ
fbem-31094	45	15	financial	financial	ADJ
fbem-31094	45	16	robots	robot	NOUN
fbem-31094	45	17	introduces	introduce	VERB
fbem-31094	45	18	several	several	ADJ
fbem-31094	45	19	challenges	challenge	NOUN
fbem-31094	45	20	.	.	PUNCT
fbem-31094	46	1	zhang	zhang	PROPN
fbem-31094	46	2	et	et	PROPN
fbem-31094	46	3	.	.	PROPN
fbem-31094	46	4	,	,	PUNCT
fbem-31094	46	5	al	al	PROPN
fbem-31094	46	6	(	(	PUNCT
fbem-31094	46	7	2023	2023	NUM
fbem-31094	46	8	)	)	PUNCT
fbem-31094	47	1	[	[	X
fbem-31094	47	2	11	11	NUM
fbem-31094	47	3	]	]	PUNCT
fbem-31094	47	4	highlights	highlight	NOUN
fbem-31094	47	5	resistance	resistance	NOUN
fbem-31094	47	6	among	among	ADP
fbem-31094	47	7	employees	employee	NOUN
fbem-31094	47	8	stemming	stem	VERB
fbem-31094	47	9	from	from	ADP
fbem-31094	47	10	fears	fear	NOUN
fbem-31094	47	11	of	of	ADP
fbem-31094	47	12	job	job	NOUN
fbem-31094	47	13	loss	loss	NOUN
fbem-31094	47	14	and	and	CCONJ
fbem-31094	47	15	uncertainty	uncertainty	NOUN
fbem-31094	47	16	about	about	ADP
fbem-31094	47	17	evolving	evolve	VERB
fbem-31094	47	18	job	job	NOUN
fbem-31094	47	19	responsibilities	responsibility	NOUN
fbem-31094	47	20	.	.	PUNCT
fbem-31094	48	1	moreover	moreover	ADV
fbem-31094	48	2	,	,	PUNCT
fbem-31094	48	3	the	the	DET
fbem-31094	48	4	integration	integration	NOUN
fbem-31094	48	5	of	of	ADP
fbem-31094	48	6	ai	ai	PROPN
fbem-31094	48	7	technologies	technology	NOUN
fbem-31094	48	8	can	can	AUX
fbem-31094	48	9	disrupt	disrupt	VERB
fbem-31094	48	10	existing	exist	VERB
fbem-31094	48	11	workflows	workflow	NOUN
fbem-31094	48	12	,	,	PUNCT
fbem-31094	48	13	requiring	require	VERB
fbem-31094	48	14	dedicated	dedicated	ADJ
fbem-31094	48	15	change	change	NOUN
fbem-31094	48	16	management	management	NOUN
fbem-31094	48	17	initiatives	initiative	NOUN
fbem-31094	48	18	to	to	PART
fbem-31094	48	19	ensure	ensure	VERB
fbem-31094	48	20	smooth	smooth	ADJ
fbem-31094	48	21	transitions	transition	NOUN
fbem-31094	48	22	.	.	PUNCT
fbem-31094	49	1	data	datum	NOUN
fbem-31094	49	2	security	security	NOUN
fbem-31094	49	3	is	be	AUX
fbem-31094	49	4	a	a	DET
fbem-31094	49	5	paramount	paramount	ADJ
fbem-31094	49	6	concern	concern	NOUN
fbem-31094	49	7	during	during	ADP
fbem-31094	49	8	this	this	DET
fbem-31094	49	9	process	process	NOUN
fbem-31094	49	10	,	,	PUNCT
fbem-31094	49	11	as	as	SCONJ
fbem-31094	49	12	it	it	PRON
fbem-31094	49	13	increased	increase	VERB
fbem-31094	49	14	risks	risk	NOUN
fbem-31094	49	15	of	of	ADP
fbem-31094	49	16	cyber	cyber	NOUN
fbem-31094	49	17	threats	threat	NOUN
fbem-31094	49	18	and	and	CCONJ
fbem-31094	49	19	privacy	privacy	NOUN
fbem-31094	49	20	breaches	breach	NOUN
fbem-31094	49	21	related	relate	VERB
fbem-31094	49	22	to	to	ADP
fbem-31094	49	23	intelligent	intelligent	ADJ
fbem-31094	49	24	financial	financial	ADJ
fbem-31094	49	25	systems	system	NOUN
fbem-31094	49	26	[	[	X
fbem-31094	49	27	4	4	NUM
fbem-31094	49	28	]	]	PUNCT
fbem-31094	49	29	.	.	PUNCT
fbem-31094	50	1	organizations	organization	NOUN
fbem-31094	50	2	must	must	AUX
fbem-31094	50	3	invest	invest	VERB
fbem-31094	50	4	in	in	ADP
fbem-31094	50	5	robust	robust	ADJ
fbem-31094	50	6	cybersecurity	cybersecurity	NOUN
fbem-31094	50	7	to	to	PART
fbem-31094	50	8	protect	protect	VERB
fbem-31094	50	9	sensitive	sensitive	ADJ
fbem-31094	50	10	information	information	NOUN
fbem-31094	50	11	and	and	CCONJ
fbem-31094	50	12	maintain	maintain	VERB
fbem-31094	50	13	trust	trust	NOUN
fbem-31094	50	14	.	.	PUNCT
fbem-31094	51	1	financial	financial	ADJ
fbem-31094	51	2	constraints	constraint	NOUN
fbem-31094	51	3	also	also	ADV
fbem-31094	51	4	influence	influence	VERB
fbem-31094	51	5	adoption	adoption	NOUN
fbem-31094	51	6	rates	rate	NOUN
fbem-31094	51	7	,	,	PUNCT
fbem-31094	51	8	especially	especially	ADV
fbem-31094	51	9	among	among	ADP
fbem-31094	51	10	small	small	ADJ
fbem-31094	51	11	and	and	CCONJ
fbem-31094	51	12	medium	medium	ADJ
fbem-31094	51	13	enterprises	enterprise	NOUN
fbem-31094	51	14	(	(	PUNCT
fbem-31094	51	15	smes	sme	NOUN
fbem-31094	51	16	)	)	PUNCT
fbem-31094	51	17	.	.	PUNCT
fbem-31094	52	1	zhang	zhang	PROPN
fbem-31094	52	2	and	and	CCONJ
fbem-31094	52	3	zhao	zhao	PROPN
fbem-31094	52	4	(	(	PUNCT
fbem-31094	52	5	2022	2022	NUM
fbem-31094	52	6	)	)	PUNCT
fbem-31094	53	1	[	[	X
fbem-31094	53	2	12	12	NUM
fbem-31094	53	3	]	]	PUNCT
fbem-31094	53	4	note	note	NOUN
fbem-31094	53	5	that	that	SCONJ
fbem-31094	53	6	the	the	DET
fbem-31094	53	7	high	high	ADJ
fbem-31094	53	8	initial	initial	ADJ
fbem-31094	53	9	costs	cost	NOUN
fbem-31094	53	10	and	and	CCONJ
fbem-31094	53	11	ongoing	ongoing	ADJ
fbem-31094	53	12	maintenance	maintenance	NOUN
fbem-31094	53	13	expenses	expense	NOUN
fbem-31094	53	14	can	can	AUX
fbem-31094	53	15	be	be	AUX
fbem-31094	53	16	prohibitive	prohibitive	ADJ
fbem-31094	53	17	,	,	PUNCT
fbem-31094	53	18	creating	create	VERB
fbem-31094	53	19	disparities	disparity	NOUN
fbem-31094	53	20	in	in	ADP
fbem-31094	53	21	technology	technology	NOUN
fbem-31094	53	22	usage	usage	NOUN
fbem-31094	53	23	across	across	ADP
fbem-31094	53	24	the	the	DET
fbem-31094	53	25	sector	sector	NOUN
fbem-31094	53	26	.	.	PUNCT
fbem-31094	54	1	2.4	2.4	NUM
fbem-31094	54	2	.	.	PUNCT
fbem-31094	54	3	implications	implication	NOUN
fbem-31094	54	4	for	for	ADP
fbem-31094	54	5	education	education	NOUN
fbem-31094	54	6	and	and	CCONJ
fbem-31094	54	7	professional	professional	ADJ
fbem-31094	54	8	development	development	NOUN
fbem-31094	54	9	the	the	DET
fbem-31094	54	10	changing	change	VERB
fbem-31094	54	11	landscape	landscape	NOUN
fbem-31094	54	12	demands	demand	VERB
fbem-31094	54	13	a	a	DET
fbem-31094	54	14	re	re	NOUN
fbem-31094	54	15	-	-	NOUN
fbem-31094	54	16	evaluation	evaluation	NOUN
fbem-31094	54	17	of	of	ADP
fbem-31094	54	18	accounting	accounting	NOUN
fbem-31094	54	19	education	education	NOUN
fbem-31094	54	20	.	.	PUNCT
fbem-31094	55	1	liu	liu	PROPN
fbem-31094	55	2	et	et	PROPN
fbem-31094	55	3	al	al	PROPN
fbem-31094	55	4	.	.	PROPN
fbem-31094	55	5	(	(	PUNCT
fbem-31094	55	6	2023	2023	NUM
fbem-31094	55	7	)	)	PUNCT
fbem-31094	56	1	[	[	X
fbem-31094	56	2	3	3	X
fbem-31094	56	3	]	]	PUNCT
fbem-31094	56	4	argue	argue	VERB
fbem-31094	56	5	that	that	SCONJ
fbem-31094	56	6	existing	exist	VERB
fbem-31094	56	7	curricula	curricula	NOUN
fbem-31094	56	8	focused	focus	VERB
fbem-31094	56	9	on	on	ADP
fbem-31094	56	10	manual	manual	ADJ
fbem-31094	56	11	bookkeeping	bookkeeping	NOUN
fbem-31094	56	12	and	and	CCONJ
fbem-31094	56	13	basic	basic	ADJ
fbem-31094	56	14	software	software	NOUN
fbem-31094	56	15	skills	skill	NOUN
fbem-31094	56	16	are	be	AUX
fbem-31094	56	17	inadequate	inadequate	ADJ
fbem-31094	56	18	for	for	ADP
fbem-31094	56	19	preparing	prepare	VERB
fbem-31094	56	20	students	student	NOUN
fbem-31094	56	21	to	to	PART
fbem-31094	56	22	collaborate	collaborate	VERB
fbem-31094	56	23	with	with	ADP
fbem-31094	56	24	intelligent	intelligent	ADJ
fbem-31094	56	25	robots	robot	NOUN
fbem-31094	56	26	.	.	PUNCT
fbem-31094	57	1	they	they	PRON
fbem-31094	57	2	advocate	advocate	VERB
fbem-31094	57	3	incorporating	incorporate	VERB
fbem-31094	57	4	ai	ai	NOUN
fbem-31094	57	5	,	,	PUNCT
fbem-31094	57	6	rpa	rpa	PROPN
fbem-31094	57	7	,	,	PUNCT
fbem-31094	57	8	and	and	CCONJ
fbem-31094	57	9	data	datum	NOUN
fbem-31094	57	10	analytics	analytic	NOUN
fbem-31094	57	11	into	into	ADP
fbem-31094	57	12	accounting	accounting	NOUN
fbem-31094	57	13	programs	program	NOUN
fbem-31094	57	14	to	to	PART
fbem-31094	57	15	better	well	ADV
fbem-31094	57	16	prepare	prepare	VERB
fbem-31094	57	17	graduates	graduate	NOUN
fbem-31094	57	18	for	for	ADP
fbem-31094	57	19	future	future	ADJ
fbem-31094	57	20	challenges	challenge	NOUN
fbem-31094	57	21	.	.	PUNCT
fbem-31094	58	1	zhang	zhang	PROPN
fbem-31094	58	2	and	and	CCONJ
fbem-31094	58	3	zhao	zhao	PROPN
fbem-31094	58	4	(	(	PUNCT
fbem-31094	58	5	2022	2022	NUM
fbem-31094	58	6	)	)	PUNCT
fbem-31094	59	1	[	[	X
fbem-31094	59	2	12	12	NUM
fbem-31094	59	3	]	]	PUNCT
fbem-31094	59	4	also	also	ADV
fbem-31094	59	5	emphasize	emphasize	VERB
fbem-31094	59	6	continuous	continuous	ADJ
fbem-31094	59	7	professional	professional	ADJ
fbem-31094	59	8	development	development	NOUN
fbem-31094	59	9	for	for	ADP
fbem-31094	59	10	current	current	ADJ
fbem-31094	59	11	accountants	accountant	NOUN
fbem-31094	59	12	,	,	PUNCT
fbem-31094	59	13	encouraging	encourage	VERB
fbem-31094	59	14	interdisciplinary	interdisciplinary	ADJ
fbem-31094	59	15	training	training	NOUN
fbem-31094	59	16	that	that	PRON
fbem-31094	59	17	blends	blend	VERB
fbem-31094	59	18	accounting	accounting	NOUN
fbem-31094	59	19	expertise	expertise	NOUN
fbem-31094	59	20	with	with	ADP
fbem-31094	59	21	it	it	PRON
fbem-31094	59	22	skills	skill	VERB
fbem-31094	59	23	,	,	PUNCT
fbem-31094	59	24	analytical	analytical	ADJ
fbem-31094	59	25	thinking	thinking	NOUN
fbem-31094	59	26	,	,	PUNCT
fbem-31094	59	27	and	and	CCONJ
fbem-31094	59	28	effective	effective	ADJ
fbem-31094	59	29	communication	communication	NOUN
fbem-31094	59	30	.	.	PUNCT
fbem-31094	60	1	this	this	DET
fbem-31094	60	2	approach	approach	NOUN
fbem-31094	60	3	is	be	AUX
fbem-31094	60	4	critical	critical	ADJ
fbem-31094	60	5	for	for	ADP
fbem-31094	60	6	enabling	enable	VERB
fbem-31094	60	7	accountants	accountant	NOUN
fbem-31094	60	8	to	to	PART
fbem-31094	60	9	succeed	succeed	VERB
fbem-31094	60	10	in	in	ADP
fbem-31094	60	11	technologyenhanced	technologyenhance	VERB
fbem-31094	60	12	environments	environment	NOUN
fbem-31094	60	13	.	.	PUNCT
fbem-31094	61	1	2.5	2.5	NUM
fbem-31094	61	2	.	.	PUNCT
fbem-31094	62	1	industry	industry	NOUN
fbem-31094	62	2	-	-	PUNCT
fbem-31094	62	3	wide	wide	ADJ
fbem-31094	62	4	and	and	CCONJ
fbem-31094	62	5	regulatory	regulatory	ADJ
fbem-31094	62	6	transformations	transformation	NOUN
fbem-31094	62	7	beyond	beyond	ADP
fbem-31094	62	8	workforce	workforce	NOUN
fbem-31094	62	9	impacts	impact	NOUN
fbem-31094	62	10	,	,	PUNCT
fbem-31094	62	11	intelligent	intelligent	ADJ
fbem-31094	62	12	financial	financial	ADJ
fbem-31094	62	13	robots	robot	NOUN
fbem-31094	62	14	are	be	AUX
fbem-31094	62	15	driving	drive	VERB
fbem-31094	62	16	wide	wide	ADV
fbem-31094	62	17	-	-	PUNCT
fbem-31094	62	18	ranging	range	VERB
fbem-31094	62	19	changes	change	NOUN
fbem-31094	62	20	in	in	ADP
fbem-31094	62	21	the	the	DET
fbem-31094	62	22	accounting	accounting	NOUN
fbem-31094	62	23	industry	industry	NOUN
fbem-31094	62	24	and	and	CCONJ
fbem-31094	62	25	regulatory	regulatory	ADJ
fbem-31094	62	26	frameworks	framework	NOUN
fbem-31094	62	27	.	.	PUNCT
fbem-31094	63	1	improved	improve	VERB
fbem-31094	63	2	data	datum	NOUN
fbem-31094	63	3	processing	processing	NOUN
fbem-31094	63	4	and	and	CCONJ
fbem-31094	63	5	analytics	analytic	NOUN
fbem-31094	63	6	increase	increase	VERB
fbem-31094	63	7	transparency	transparency	NOUN
fbem-31094	63	8	and	and	CCONJ
fbem-31094	63	9	accuracy	accuracy	NOUN
fbem-31094	63	10	in	in	ADP
fbem-31094	63	11	financial	financial	ADJ
fbem-31094	63	12	reporting	reporting	NOUN
fbem-31094	63	13	,	,	PUNCT
fbem-31094	63	14	reinforcing	reinforce	VERB
fbem-31094	63	15	corporate	corporate	ADJ
fbem-31094	63	16	governance	governance	NOUN
fbem-31094	63	17	[	[	X
fbem-31094	63	18	13	13	NUM
fbem-31094	63	19	]	]	PUNCT
fbem-31094	63	20	.	.	PUNCT
fbem-31094	64	1	regulators	regulator	NOUN
fbem-31094	64	2	are	be	AUX
fbem-31094	64	3	updating	update	VERB
fbem-31094	64	4	standards	standard	NOUN
fbem-31094	64	5	to	to	PART
fbem-31094	64	6	accommodate	accommodate	VERB
fbem-31094	64	7	ai	ai	PROPN
fbem-31094	64	8	-	-	PUNCT
fbem-31094	64	9	driven	drive	VERB
fbem-31094	64	10	accounting	accounting	NOUN
fbem-31094	64	11	processes	process	NOUN
fbem-31094	64	12	with	with	ADP
fbem-31094	64	13	a	a	DET
fbem-31094	64	14	focus	focus	NOUN
fbem-31094	64	15	on	on	ADP
fbem-31094	64	16	auditability	auditability	NOUN
fbem-31094	64	17	and	and	CCONJ
fbem-31094	64	18	data	datum	NOUN
fbem-31094	64	19	integrity	integrity	NOUN
fbem-31094	64	20	[	[	X
fbem-31094	64	21	9	9	NUM
fbem-31094	64	22	]	]	PUNCT
fbem-31094	64	23	.	.	PUNCT
fbem-31094	65	1	at	at	ADP
fbem-31094	65	2	a	a	DET
fbem-31094	65	3	policy	policy	NOUN
fbem-31094	65	4	level	level	NOUN
fbem-31094	65	5	,	,	PUNCT
fbem-31094	65	6	supporting	support	VERB
fbem-31094	65	7	innovation	innovation	NOUN
fbem-31094	65	8	,	,	PUNCT
fbem-31094	65	9	strengthening	strengthen	VERB
fbem-31094	65	10	cybersecurity	cybersecurity	NOUN
fbem-31094	65	11	infrastructure	infrastructure	NOUN
fbem-31094	65	12	,	,	PUNCT
fbem-31094	65	13	and	and	CCONJ
fbem-31094	65	14	facilitating	facilitate	VERB
fbem-31094	65	15	workforce	workforce	NOUN
fbem-31094	65	16	transition	transition	NOUN
fbem-31094	65	17	programs	program	NOUN
fbem-31094	65	18	are	be	AUX
fbem-31094	65	19	essential	essential	ADJ
fbem-31094	65	20	to	to	PART
fbem-31094	65	21	fully	fully	ADV
fbem-31094	65	22	leverage	leverage	VERB
fbem-31094	65	23	intelligent	intelligent	ADJ
fbem-31094	65	24	financial	financial	ADJ
fbem-31094	65	25	robots	robot	NOUN
fbem-31094	65	26	while	while	SCONJ
fbem-31094	65	27	minimizing	minimize	VERB
fbem-31094	65	28	socio	socio	NOUN
fbem-31094	65	29	-	-	PUNCT
fbem-31094	65	30	economic	economic	ADJ
fbem-31094	65	31	risks	risk	NOUN
fbem-31094	65	32	[	[	X
fbem-31094	65	33	2	2	X
fbem-31094	65	34	]	]	X
fbem-31094	65	35	[	[	X
fbem-31094	65	36	4	4	NUM
fbem-31094	65	37	]	]	PUNCT
fbem-31094	65	38	.	.	PUNCT
fbem-31094	66	1	3	3	X
fbem-31094	66	2	.	.	X
fbem-31094	66	3	research	research	NOUN
fbem-31094	66	4	methdolgy	methdolgy	VERB
fbem-31094	66	5	this	this	DET
fbem-31094	66	6	research	research	NOUN
fbem-31094	66	7	utilizes	utilize	VERB
fbem-31094	66	8	a	a	DET
fbem-31094	66	9	qualitative	qualitative	ADJ
fbem-31094	66	10	approach	approach	NOUN
fbem-31094	66	11	through	through	ADP
fbem-31094	66	12	an	an	DET
fbem-31094	66	13	indepth	indepth	ADJ
fbem-31094	66	14	literature	literature	NOUN
fbem-31094	66	15	review	review	NOUN
fbem-31094	66	16	to	to	PART
fbem-31094	66	17	explore	explore	VERB
fbem-31094	66	18	the	the	DET
fbem-31094	66	19	impact	impact	NOUN
fbem-31094	66	20	of	of	ADP
fbem-31094	66	21	intelligent	intelligent	ADJ
fbem-31094	66	22	financial	financial	ADJ
fbem-31094	66	23	robots	robot	NOUN
fbem-31094	66	24	on	on	ADP
fbem-31094	66	25	traditional	traditional	ADJ
fbem-31094	66	26	accounting	accounting	NOUN
fbem-31094	66	27	positions	position	NOUN
fbem-31094	66	28	within	within	ADP
fbem-31094	66	29	china	china	PROPN
fbem-31094	66	30	.	.	PUNCT
fbem-31094	67	1	a	a	DET
fbem-31094	67	2	comprehensive	comprehensive	ADJ
fbem-31094	67	3	and	and	CCONJ
fbem-31094	67	4	systematic	systematic	ADJ
fbem-31094	67	5	search	search	NOUN
fbem-31094	67	6	was	be	AUX
fbem-31094	67	7	conducted	conduct	VERB
fbem-31094	67	8	across	across	ADP
fbem-31094	67	9	major	major	ADJ
fbem-31094	67	10	academic	academic	ADJ
fbem-31094	67	11	databases	database	NOUN
fbem-31094	67	12	,	,	PUNCT
fbem-31094	67	13	peer	peer	NOUN
fbem-31094	67	14	-	-	PUNCT
fbem-31094	67	15	reviewed	review	VERB
fbem-31094	67	16	articles	article	NOUN
fbem-31094	67	17	,	,	PUNCT
fbem-31094	67	18	conference	conference	NOUN
fbem-31094	67	19	papers	paper	NOUN
fbem-31094	67	20	,	,	PUNCT
fbem-31094	67	21	and	and	CCONJ
fbem-31094	67	22	industry	industry	NOUN
fbem-31094	67	23	reports	report	NOUN
fbem-31094	67	24	published	publish	VERB
fbem-31094	67	25	mainly	mainly	ADV
fbem-31094	67	26	between	between	ADP
fbem-31094	67	27	2019	2019	NUM
fbem-31094	67	28	and	and	CCONJ
fbem-31094	67	29	2024	2024	NUM
fbem-31094	67	30	.	.	PUNCT
fbem-31094	68	1	the	the	DET
fbem-31094	68	2	search	search	NOUN
fbem-31094	68	3	strategy	strategy	NOUN
fbem-31094	68	4	incorporated	incorporate	VERB
fbem-31094	68	5	keywords	keyword	NOUN
fbem-31094	68	6	such	such	ADJ
fbem-31094	68	7	as	as	ADP
fbem-31094	68	8	“	"	PUNCT
fbem-31094	68	9	intelligent	intelligent	ADJ
fbem-31094	68	10	financial	financial	ADJ
fbem-31094	68	11	robots	robot	NOUN
fbem-31094	68	12	,	,	PUNCT
fbem-31094	68	13	”	"	PUNCT
fbem-31094	68	14	“	"	PUNCT
fbem-31094	68	15	robotic	robotic	ADJ
fbem-31094	68	16	process	process	NOUN
fbem-31094	68	17	automation	automation	NOUN
fbem-31094	68	18	,	,	PUNCT
fbem-31094	68	19	”	"	PUNCT
fbem-31094	68	20	“	"	PUNCT
fbem-31094	68	21	artificial	artificial	ADJ
fbem-31094	68	22	intelligence	intelligence	NOUN
fbem-31094	68	23	in	in	ADP
fbem-31094	68	24	accounting	accounting	NOUN
fbem-31094	68	25	,	,	PUNCT
fbem-31094	68	26	”	"	PUNCT
fbem-31094	68	27	“	"	PUNCT
fbem-31094	68	28	accounting	accounting	NOUN
fbem-31094	68	29	employment	employment	NOUN
fbem-31094	68	30	china	china	PROPN
fbem-31094	68	31	,	,	PUNCT
fbem-31094	68	32	”	"	PUNCT
fbem-31094	68	33	and	and	CCONJ
fbem-31094	68	34	“	"	PUNCT
fbem-31094	68	35	digital	digital	ADJ
fbem-31094	68	36	transformation	transformation	NOUN
fbem-31094	68	37	in	in	ADP
fbem-31094	68	38	accounting	accounting	NOUN
fbem-31094	68	39	.	.	PUNCT
fbem-31094	68	40	”	"	PUNCT
fbem-31094	69	1	inclusion	inclusion	NOUN
fbem-31094	69	2	criteria	criterion	NOUN
fbem-31094	69	3	were	be	AUX
fbem-31094	69	4	established	establish	VERB
fbem-31094	69	5	to	to	PART
fbem-31094	69	6	select	select	VERB
fbem-31094	69	7	studies	study	NOUN
fbem-31094	69	8	that	that	PRON
fbem-31094	69	9	explicitly	explicitly	ADV
fbem-31094	69	10	focus	focus	VERB
fbem-31094	69	11	on	on	ADP
fbem-31094	69	12	the	the	DET
fbem-31094	69	13	adoption	adoption	NOUN
fbem-31094	69	14	and	and	CCONJ
fbem-31094	69	15	effects	effect	NOUN
fbem-31094	69	16	of	of	ADP
fbem-31094	69	17	intelligent	intelligent	ADJ
fbem-31094	69	18	financial	financial	ADJ
fbem-31094	69	19	robots	robot	NOUN
fbem-31094	69	20	in	in	ADP
fbem-31094	69	21	accounting	accounting	NOUN
fbem-31094	69	22	environments	environment	NOUN
fbem-31094	69	23	specific	specific	ADJ
fbem-31094	69	24	to	to	ADP
fbem-31094	69	25	china	china	PROPN
fbem-31094	69	26	or	or	CCONJ
fbem-31094	69	27	offer	offer	VERB
fbem-31094	69	28	comparative	comparative	ADJ
fbem-31094	69	29	insights	insight	NOUN
fbem-31094	69	30	applicable	applicable	ADJ
fbem-31094	69	31	to	to	ADP
fbem-31094	69	32	the	the	DET
fbem-31094	69	33	chinese	chinese	ADJ
fbem-31094	69	34	market	market	NOUN
fbem-31094	69	35	.	.	PUNCT
fbem-31094	70	1	the	the	DET
fbem-31094	70	2	review	review	NOUN
fbem-31094	70	3	prioritized	prioritize	VERB
fbem-31094	70	4	publications	publication	NOUN
fbem-31094	70	5	from	from	ADP
fbem-31094	70	6	reputable	reputable	ADJ
fbem-31094	70	7	sources	source	NOUN
fbem-31094	70	8	to	to	PART
fbem-31094	70	9	maintain	maintain	VERB
fbem-31094	70	10	academic	academic	ADJ
fbem-31094	70	11	rigor	rigor	NOUN
fbem-31094	70	12	and	and	CCONJ
fbem-31094	70	13	credibility	credibility	NOUN
fbem-31094	70	14	.	.	PUNCT
fbem-31094	71	1	extracted	extract	VERB
fbem-31094	71	2	data	datum	NOUN
fbem-31094	71	3	were	be	AUX
fbem-31094	71	4	categorized	categorize	VERB
fbem-31094	71	5	into	into	ADP
fbem-31094	71	6	thematic	thematic	ADJ
fbem-31094	71	7	groups	group	NOUN
fbem-31094	71	8	for	for	ADP
fbem-31094	71	9	analysis	analysis	NOUN
fbem-31094	71	10	:	:	PUNCT
fbem-31094	71	11	(	(	PUNCT
fbem-31094	71	12	1	1	X
fbem-31094	71	13	)	)	PUNCT
fbem-31094	71	14	the	the	DET
fbem-31094	71	15	technological	technological	ADJ
fbem-31094	71	16	features	feature	NOUN
fbem-31094	71	17	and	and	CCONJ
fbem-31094	71	18	operational	operational	ADJ
fbem-31094	71	19	capacity	capacity	NOUN
fbem-31094	71	20	of	of	ADP
fbem-31094	71	21	financial	financial	ADJ
fbem-31094	71	22	robots	robot	NOUN
fbem-31094	71	23	;	;	PUNCT
fbem-31094	71	24	(	(	PUNCT
fbem-31094	71	25	2	2	X
fbem-31094	71	26	)	)	PUNCT
fbem-31094	71	27	their	their	PRON
fbem-31094	71	28	influence	influence	NOUN
fbem-31094	71	29	on	on	ADP
fbem-31094	71	30	accounting	accounting	NOUN
fbem-31094	71	31	job	job	NOUN
fbem-31094	71	32	roles	role	NOUN
fbem-31094	71	33	and	and	CCONJ
fbem-31094	71	34	employment	employment	NOUN
fbem-31094	71	35	patterns	pattern	NOUN
fbem-31094	71	36	;	;	PUNCT
fbem-31094	71	37	(	(	PUNCT
fbem-31094	71	38	3	3	X
fbem-31094	71	39	)	)	PUNCT
fbem-31094	71	40	organizational	organizational	ADJ
fbem-31094	71	41	challenges	challenge	NOUN
fbem-31094	71	42	and	and	CCONJ
fbem-31094	71	43	strategies	strategy	NOUN
fbem-31094	71	44	for	for	ADP
fbem-31094	71	45	workforce	workforce	NOUN
fbem-31094	71	46	adaptation	adaptation	NOUN
fbem-31094	71	47	;	;	PUNCT
fbem-31094	71	48	(	(	PUNCT
fbem-31094	71	49	4	4	X
fbem-31094	71	50	)	)	PUNCT
fbem-31094	71	51	implications	implication	NOUN
fbem-31094	71	52	for	for	ADP
fbem-31094	71	53	education	education	NOUN
fbem-31094	71	54	and	and	CCONJ
fbem-31094	71	55	ongoing	ongoing	ADJ
fbem-31094	71	56	professional	professional	ADJ
fbem-31094	71	57	development	development	NOUN
fbem-31094	71	58	;	;	PUNCT
fbem-31094	71	59	and	and	CCONJ
fbem-31094	71	60	(	(	PUNCT
fbem-31094	71	61	5	5	X
fbem-31094	71	62	)	)	PUNCT
fbem-31094	71	63	regulatory	regulatory	ADJ
fbem-31094	71	64	considerations	consideration	NOUN
fbem-31094	71	65	and	and	CCONJ
fbem-31094	71	66	industry	industry	NOUN
fbem-31094	71	67	-	-	PUNCT
fbem-31094	71	68	wide	wide	ADJ
fbem-31094	71	69	consequences	consequence	NOUN
fbem-31094	71	70	.	.	PUNCT
fbem-31094	72	1	this	this	DET
fbem-31094	72	2	thematic	thematic	ADJ
fbem-31094	72	3	structure	structure	NOUN
fbem-31094	72	4	guided	guide	VERB
fbem-31094	72	5	the	the	DET
fbem-31094	72	6	synthesis	synthesis	NOUN
fbem-31094	72	7	and	and	CCONJ
fbem-31094	72	8	critical	critical	ADJ
fbem-31094	72	9	discussion	discussion	NOUN
fbem-31094	72	10	throughout	throughout	ADP
fbem-31094	72	11	the	the	DET
fbem-31094	72	12	paper	paper	NOUN
fbem-31094	72	13	.	.	PUNCT
fbem-31094	73	1	4	4	X
fbem-31094	73	2	.	.	X
fbem-31094	73	3	analysis	analysis	NOUN
fbem-31094	73	4	and	and	CCONJ
fbem-31094	73	5	discussion	discussion	NOUN
fbem-31094	73	6	4.1	4.1	NUM
fbem-31094	73	7	.	.	PUNCT
fbem-31094	74	1	technological	technological	ADJ
fbem-31094	74	2	capabilities	capability	NOUN
fbem-31094	74	3	and	and	CCONJ
fbem-31094	74	4	integration	integration	NOUN
fbem-31094	74	5	of	of	ADP
fbem-31094	74	6	financial	financial	ADJ
fbem-31094	74	7	robots	robot	NOUN
fbem-31094	74	8	the	the	DET
fbem-31094	74	9	introduction	introduction	NOUN
fbem-31094	74	10	of	of	ADP
fbem-31094	74	11	intelligent	intelligent	ADJ
fbem-31094	74	12	financial	financial	ADJ
fbem-31094	74	13	robots	robot	NOUN
fbem-31094	74	14	,	,	PUNCT
fbem-31094	74	15	driven	drive	VERB
fbem-31094	74	16	by	by	ADP
fbem-31094	74	17	advances	advance	NOUN
fbem-31094	74	18	in	in	ADP
fbem-31094	74	19	artificial	artificial	ADJ
fbem-31094	74	20	intelligence	intelligence	NOUN
fbem-31094	74	21	(	(	PUNCT
fbem-31094	74	22	ai	ai	NOUN
fbem-31094	74	23	)	)	PUNCT
fbem-31094	74	24	,	,	PUNCT
fbem-31094	74	25	robotic	robotic	ADJ
fbem-31094	74	26	process	process	NOUN
fbem-31094	74	27	automation	automation	NOUN
fbem-31094	74	28	(	(	PUNCT
fbem-31094	74	29	rpa	rpa	PROPN
fbem-31094	74	30	)	)	PUNCT
fbem-31094	74	31	,	,	PUNCT
fbem-31094	74	32	and	and	CCONJ
fbem-31094	74	33	big	big	ADJ
fbem-31094	74	34	data	datum	NOUN
fbem-31094	74	35	analytics	analytic	NOUN
fbem-31094	74	36	,	,	PUNCT
fbem-31094	74	37	has	have	AUX
fbem-31094	74	38	brought	bring	VERB
fbem-31094	74	39	a	a	DET
fbem-31094	74	40	fundamental	fundamental	ADJ
fbem-31094	74	41	change	change	NOUN
fbem-31094	74	42	to	to	ADP
fbem-31094	74	43	conventional	conventional	ADJ
fbem-31094	74	44	accounting	accounting	NOUN
fbem-31094	74	45	workflows	workflow	NOUN
fbem-31094	74	46	.	.	PUNCT
fbem-31094	75	1	these	these	DET
fbem-31094	75	2	technologies	technology	NOUN
fbem-31094	75	3	automate	automate	VERB
fbem-31094	75	4	a	a	DET
fbem-31094	75	5	variety	variety	NOUN
fbem-31094	75	6	of	of	ADP
fbem-31094	75	7	repetitive	repetitive	ADJ
fbem-31094	75	8	and	and	CCONJ
fbem-31094	75	9	rulegoverned	rulegoverne	VERB
fbem-31094	75	10	activities	activity	NOUN
fbem-31094	75	11	such	such	ADJ
fbem-31094	75	12	as	as	ADP
fbem-31094	75	13	processing	processing	NOUN
fbem-31094	75	14	invoices	invoice	NOUN
fbem-31094	75	15	,	,	PUNCT
fbem-31094	75	16	managing	manage	VERB
fbem-31094	75	17	ledgers	ledger	NOUN
fbem-31094	75	18	,	,	PUNCT
fbem-31094	75	19	calculating	calculate	VERB
fbem-31094	75	20	taxes	taxis	NOUN
fbem-31094	75	21	,	,	PUNCT
fbem-31094	75	22	and	and	CCONJ
fbem-31094	75	23	generating	generate	VERB
fbem-31094	75	24	compliance	compliance	NOUN
fbem-31094	75	25	reports	report	NOUN
fbem-31094	75	26	.	.	PUNCT
fbem-31094	76	1	when	when	SCONJ
fbem-31094	76	2	integrated	integrate	VERB
fbem-31094	76	3	with	with	ADP
fbem-31094	76	4	enterprise	enterprise	NOUN
fbem-31094	76	5	resource	resource	NOUN
fbem-31094	76	6	planning	planning	NOUN
fbem-31094	76	7	(	(	PUNCT
fbem-31094	76	8	erp	erp	NOUN
fbem-31094	76	9	)	)	PUNCT
fbem-31094	76	10	systems	system	NOUN
fbem-31094	76	11	,	,	PUNCT
fbem-31094	76	12	these	these	DET
fbem-31094	76	13	robots	robot	NOUN
fbem-31094	76	14	enable	enable	VERB
fbem-31094	76	15	organizations	organization	NOUN
fbem-31094	76	16	in	in	ADP
fbem-31094	76	17	china	china	PROPN
fbem-31094	76	18	to	to	PART
fbem-31094	76	19	accelerate	accelerate	VERB
fbem-31094	76	20	financial	financial	ADJ
fbem-31094	76	21	closing	closing	NOUN
fbem-31094	76	22	processes	process	NOUN
fbem-31094	76	23	and	and	CCONJ
fbem-31094	76	24	enhance	enhance	VERB
fbem-31094	76	25	accuracy	accuracy	NOUN
fbem-31094	76	26	—	—	PUNCT
fbem-31094	76	27	an	an	DET
fbem-31094	76	28	essential	essential	ADJ
fbem-31094	76	29	advantage	advantage	NOUN
fbem-31094	76	30	given	give	VERB
fbem-31094	76	31	the	the	DET
fbem-31094	76	32	high	high	ADJ
fbem-31094	76	33	transaction	transaction	NOUN
fbem-31094	76	34	volumes	volume	NOUN
fbem-31094	76	35	and	and	CCONJ
fbem-31094	76	36	increasing	increase	VERB
fbem-31094	76	37	complexity	complexity	NOUN
fbem-31094	76	38	of	of	ADP
fbem-31094	76	39	regulatory	regulatory	ADJ
fbem-31094	76	40	frameworks	framework	NOUN
fbem-31094	76	41	in	in	ADP
fbem-31094	76	42	the	the	DET
fbem-31094	76	43	chinese	chinese	ADJ
fbem-31094	76	44	market	market	NOUN
fbem-31094	77	1	[	[	X
fbem-31094	77	2	1	1	NUM
fbem-31094	77	3	,	,	PUNCT
fbem-31094	77	4	5	5	NUM
fbem-31094	77	5	,	,	PUNCT
fbem-31094	77	6	7	7	NUM
fbem-31094	77	7	]	]	PUNCT
fbem-31094	77	8	.	.	PUNCT
fbem-31094	78	1	despite	despite	SCONJ
fbem-31094	78	2	these	these	DET
fbem-31094	78	3	benefits	benefit	NOUN
fbem-31094	78	4	,	,	PUNCT
fbem-31094	78	5	the	the	DET
fbem-31094	78	6	deployment	deployment	NOUN
fbem-31094	78	7	of	of	ADP
fbem-31094	78	8	such	such	ADJ
fbem-31094	78	9	systems	system	NOUN
fbem-31094	78	10	demands	demand	VERB
fbem-31094	78	11	significant	significant	ADJ
fbem-31094	78	12	investment	investment	NOUN
fbem-31094	78	13	in	in	ADP
fbem-31094	78	14	it	it	PRON
fbem-31094	78	15	infrastructure	infrastructure	NOUN
fbem-31094	78	16	and	and	CCONJ
fbem-31094	78	17	thorough	thorough	ADJ
fbem-31094	78	18	change	change	NOUN
fbem-31094	78	19	management	management	NOUN
fbem-31094	78	20	.	.	PUNCT
fbem-31094	79	1	many	many	ADJ
fbem-31094	79	2	small	small	ADJ
fbem-31094	79	3	and	and	CCONJ
fbem-31094	79	4	medium	medium	ADJ
fbem-31094	79	5	enterprises	enterprise	NOUN
fbem-31094	79	6	(	(	PUNCT
fbem-31094	79	7	smes	sme	NOUN
fbem-31094	79	8	)	)	PUNCT
fbem-31094	79	9	struggle	struggle	NOUN
fbem-31094	79	10	with	with	ADP
fbem-31094	79	11	limited	limited	ADJ
fbem-31094	79	12	financial	financial	ADJ
fbem-31094	79	13	and	and	CCONJ
fbem-31094	79	14	technical	technical	ADJ
fbem-31094	79	15	resources	resource	NOUN
fbem-31094	79	16	,	,	PUNCT
fbem-31094	79	17	which	which	PRON
fbem-31094	79	18	contributes	contribute	VERB
fbem-31094	79	19	to	to	ADP
fbem-31094	79	20	uneven	uneven	ADJ
fbem-31094	79	21	implementation	implementation	NOUN
fbem-31094	79	22	of	of	ADP
fbem-31094	79	23	intelligent	intelligent	ADJ
fbem-31094	79	24	financial	financial	ADJ
fbem-31094	79	25	robots	robot	NOUN
fbem-31094	79	26	throughout	throughout	ADP
fbem-31094	79	27	128	128	NUM
fbem-31094	79	28	china	china	PROPN
fbem-31094	79	29	’s	’s	PART
fbem-31094	79	30	accounting	accounting	NOUN
fbem-31094	79	31	sector	sector	NOUN
fbem-31094	79	32	[	[	X
fbem-31094	79	33	12	12	NUM
fbem-31094	79	34	]	]	PUNCT
fbem-31094	79	35	.	.	PUNCT
fbem-31094	80	1	this	this	DET
fbem-31094	80	2	disparity	disparity	NOUN
fbem-31094	80	3	risks	risk	VERB
fbem-31094	80	4	amplifying	amplify	VERB
fbem-31094	80	5	competitive	competitive	ADJ
fbem-31094	80	6	imbalances	imbalance	NOUN
fbem-31094	80	7	between	between	ADP
fbem-31094	80	8	large	large	ADJ
fbem-31094	80	9	enterprises	enterprise	NOUN
fbem-31094	80	10	and	and	CCONJ
fbem-31094	80	11	smaller	small	ADJ
fbem-31094	80	12	firms	firm	NOUN
fbem-31094	80	13	.	.	PUNCT
fbem-31094	81	1	4.2	4.2	NUM
fbem-31094	81	2	.	.	PUNCT
fbem-31094	81	3	impact	impact	NOUN
fbem-31094	81	4	on	on	ADP
fbem-31094	81	5	traditional	traditional	ADJ
fbem-31094	81	6	accounting	accounting	NOUN
fbem-31094	81	7	roles	role	NOUN
fbem-31094	81	8	the	the	DET
fbem-31094	81	9	automation	automation	NOUN
fbem-31094	81	10	of	of	ADP
fbem-31094	81	11	standard	standard	ADJ
fbem-31094	81	12	accounting	accounting	NOUN
fbem-31094	81	13	procedures	procedure	NOUN
fbem-31094	81	14	through	through	ADP
fbem-31094	81	15	intelligent	intelligent	ADJ
fbem-31094	81	16	financial	financial	ADJ
fbem-31094	81	17	robots	robot	NOUN
fbem-31094	81	18	has	have	VERB
fbem-31094	81	19	a	a	DET
fbem-31094	81	20	direct	direct	ADJ
fbem-31094	81	21	effect	effect	NOUN
fbem-31094	81	22	on	on	ADP
fbem-31094	81	23	the	the	DET
fbem-31094	81	24	structure	structure	NOUN
fbem-31094	81	25	and	and	CCONJ
fbem-31094	81	26	nature	nature	NOUN
fbem-31094	81	27	of	of	ADP
fbem-31094	81	28	accounting	accounting	NOUN
fbem-31094	81	29	jobs	job	NOUN
fbem-31094	81	30	.	.	PUNCT
fbem-31094	82	1	positions	position	NOUN
fbem-31094	82	2	at	at	ADP
fbem-31094	82	3	junior	junior	ADJ
fbem-31094	82	4	and	and	CCONJ
fbem-31094	82	5	midlevels	midlevel	NOUN
fbem-31094	82	6	,	,	PUNCT
fbem-31094	82	7	largely	largely	ADV
fbem-31094	82	8	focused	focus	VERB
fbem-31094	82	9	on	on	ADP
fbem-31094	82	10	repetitive	repetitive	ADJ
fbem-31094	82	11	tasks	task	NOUN
fbem-31094	82	12	like	like	ADP
fbem-31094	82	13	data	datum	NOUN
fbem-31094	82	14	entry	entry	NOUN
fbem-31094	82	15	,	,	PUNCT
fbem-31094	82	16	reconciliation	reconciliation	NOUN
fbem-31094	82	17	,	,	PUNCT
fbem-31094	82	18	and	and	CCONJ
fbem-31094	82	19	basic	basic	ADJ
fbem-31094	82	20	report	report	NOUN
fbem-31094	82	21	preparation	preparation	NOUN
fbem-31094	82	22	,	,	PUNCT
fbem-31094	82	23	face	face	VERB
fbem-31094	82	24	the	the	DET
fbem-31094	82	25	greatest	great	ADJ
fbem-31094	82	26	risk	risk	NOUN
fbem-31094	82	27	of	of	ADP
fbem-31094	82	28	being	be	AUX
fbem-31094	82	29	automated	automate	VERB
fbem-31094	83	1	[	[	X
fbem-31094	83	2	8	8	NUM
fbem-31094	83	3	]	]	PUNCT
fbem-31094	83	4	.	.	PUNCT
fbem-31094	84	1	this	this	DET
fbem-31094	84	2	trend	trend	NOUN
fbem-31094	84	3	is	be	AUX
fbem-31094	84	4	particularly	particularly	ADV
fbem-31094	84	5	pronounced	pronounce	VERB
fbem-31094	84	6	in	in	ADP
fbem-31094	84	7	china	china	PROPN
fbem-31094	84	8	,	,	PUNCT
fbem-31094	84	9	where	where	SCONJ
fbem-31094	84	10	the	the	DET
fbem-31094	84	11	vast	vast	ADJ
fbem-31094	84	12	accounting	accounting	NOUN
fbem-31094	84	13	workforce	workforce	NOUN
fbem-31094	84	14	and	and	CCONJ
fbem-31094	84	15	transaction	transaction	NOUN
fbem-31094	84	16	volumes	volume	NOUN
fbem-31094	84	17	magnify	magnify	VERB
fbem-31094	84	18	the	the	DET
fbem-31094	84	19	automation	automation	NOUN
fbem-31094	84	20	’s	’s	PART
fbem-31094	84	21	impact	impact	NOUN
fbem-31094	84	22	.	.	PUNCT
fbem-31094	85	1	however	however	ADV
fbem-31094	85	2	,	,	PUNCT
fbem-31094	85	3	this	this	DET
fbem-31094	85	4	shift	shift	NOUN
fbem-31094	85	5	does	do	AUX
fbem-31094	85	6	not	not	PART
fbem-31094	85	7	only	only	ADV
fbem-31094	85	8	entail	entail	VERB
fbem-31094	85	9	job	job	NOUN
fbem-31094	85	10	losses	loss	NOUN
fbem-31094	85	11	;	;	PUNCT
fbem-31094	85	12	rather	rather	ADV
fbem-31094	85	13	,	,	PUNCT
fbem-31094	85	14	it	it	PRON
fbem-31094	85	15	spurs	spur	VERB
fbem-31094	85	16	a	a	DET
fbem-31094	85	17	transformation	transformation	NOUN
fbem-31094	85	18	in	in	ADP
fbem-31094	85	19	the	the	DET
fbem-31094	85	20	accountant	accountant	NOUN
fbem-31094	85	21	’s	’s	PART
fbem-31094	85	22	function	function	NOUN
fbem-31094	85	23	,	,	PUNCT
fbem-31094	85	24	redirecting	redirect	VERB
fbem-31094	85	25	attention	attention	NOUN
fbem-31094	85	26	from	from	ADP
fbem-31094	85	27	transactional	transactional	ADJ
fbem-31094	85	28	work	work	NOUN
fbem-31094	85	29	to	to	ADP
fbem-31094	85	30	strategic	strategic	ADJ
fbem-31094	85	31	,	,	PUNCT
fbem-31094	85	32	analytical	analytical	ADJ
fbem-31094	85	33	responsibilities	responsibility	NOUN
fbem-31094	85	34	.	.	PUNCT
fbem-31094	86	1	accountants	accountant	NOUN
fbem-31094	86	2	are	be	AUX
fbem-31094	86	3	now	now	ADV
fbem-31094	86	4	increasingly	increasingly	ADV
fbem-31094	86	5	expected	expect	VERB
fbem-31094	86	6	to	to	PART
fbem-31094	86	7	undertake	undertake	VERB
fbem-31094	86	8	roles	role	NOUN
fbem-31094	86	9	in	in	ADP
fbem-31094	86	10	management	management	NOUN
fbem-31094	86	11	accounting	accounting	NOUN
fbem-31094	86	12	,	,	PUNCT
fbem-31094	86	13	financial	financial	ADJ
fbem-31094	86	14	forecasting	forecasting	NOUN
fbem-31094	86	15	,	,	PUNCT
fbem-31094	86	16	planning	planning	NOUN
fbem-31094	86	17	,	,	PUNCT
fbem-31094	86	18	and	and	CCONJ
fbem-31094	86	19	advisory	advisory	ADJ
fbem-31094	86	20	services	service	NOUN
fbem-31094	86	21	—	—	PUNCT
fbem-31094	86	22	areas	area	NOUN
fbem-31094	86	23	that	that	PRON
fbem-31094	86	24	demand	demand	VERB
fbem-31094	86	25	critical	critical	ADJ
fbem-31094	86	26	thinking	thinking	NOUN
fbem-31094	86	27	,	,	PUNCT
fbem-31094	86	28	data	datum	NOUN
fbem-31094	86	29	analysis	analysis	NOUN
fbem-31094	86	30	,	,	PUNCT
fbem-31094	86	31	and	and	CCONJ
fbem-31094	86	32	business	business	NOUN
fbem-31094	86	33	acumen	acuman	NOUN
fbem-31094	87	1	[	[	X
fbem-31094	87	2	9	9	NUM
fbem-31094	87	3	]	]	PUNCT
fbem-31094	87	4	.	.	PUNCT
fbem-31094	88	1	consequently	consequently	ADV
fbem-31094	88	2	,	,	PUNCT
fbem-31094	88	3	new	new	ADJ
fbem-31094	88	4	skills	skill	NOUN
fbem-31094	88	5	related	relate	VERB
fbem-31094	88	6	to	to	ADP
fbem-31094	88	7	data	data	NOUN
fbem-31094	88	8	analytics	analytic	NOUN
fbem-31094	88	9	,	,	PUNCT
fbem-31094	88	10	ai	ai	VERB
fbem-31094	88	11	system	system	NOUN
fbem-31094	88	12	management	management	NOUN
fbem-31094	88	13	,	,	PUNCT
fbem-31094	88	14	and	and	CCONJ
fbem-31094	88	15	interdisciplinary	interdisciplinary	ADJ
fbem-31094	88	16	collaboration	collaboration	NOUN
fbem-31094	88	17	are	be	AUX
fbem-31094	88	18	becoming	become	VERB
fbem-31094	88	19	essential	essential	ADJ
fbem-31094	88	20	.	.	PUNCT
fbem-31094	89	1	figure	figure	NOUN
fbem-31094	89	2	1	1	NUM
fbem-31094	89	3	.	.	PUNCT
fbem-31094	90	1	distribution	distribution	NOUN
fbem-31094	90	2	of	of	ADP
fbem-31094	90	3	accounting	accounting	NOUN
fbem-31094	90	4	tasks	task	NOUN
fbem-31094	90	5	automated	automate	VERB
fbem-31094	90	6	by	by	ADP
fbem-31094	90	7	financial	financial	ADJ
fbem-31094	90	8	robots	robot	NOUN
fbem-31094	90	9	above	above	ADP
fbem-31094	90	10	figure	figure	NOUN
fbem-31094	90	11	1	1	NUM
fbem-31094	90	12	,	,	PUNCT
fbem-31094	90	13	presents	present	VERB
fbem-31094	90	14	a	a	DET
fbem-31094	90	15	pie	pie	NOUN
fbem-31094	90	16	chart	chart	NOUN
fbem-31094	90	17	illustrating	illustrate	VERB
fbem-31094	90	18	the	the	DET
fbem-31094	90	19	proportion	proportion	NOUN
fbem-31094	90	20	of	of	ADP
fbem-31094	90	21	accounting	accounting	NOUN
fbem-31094	90	22	tasks	task	NOUN
fbem-31094	90	23	currently	currently	ADV
fbem-31094	90	24	automated	automate	VERB
fbem-31094	90	25	by	by	ADP
fbem-31094	90	26	intelligent	intelligent	ADJ
fbem-31094	90	27	financial	financial	ADJ
fbem-31094	90	28	robots	robot	NOUN
fbem-31094	90	29	.	.	PUNCT
fbem-31094	91	1	data	datum	NOUN
fbem-31094	91	2	entry	entry	NOUN
fbem-31094	91	3	comprises	comprise	VERB
fbem-31094	91	4	the	the	DET
fbem-31094	91	5	largest	large	ADJ
fbem-31094	91	6	share	share	NOUN
fbem-31094	91	7	at	at	ADP
fbem-31094	91	8	35	35	NUM
fbem-31094	91	9	%	%	NOUN
fbem-31094	91	10	,	,	PUNCT
fbem-31094	91	11	followed	follow	VERB
fbem-31094	91	12	by	by	ADP
fbem-31094	91	13	reconciliation	reconciliation	NOUN
fbem-31094	91	14	at	at	ADP
fbem-31094	91	15	25	25	NUM
fbem-31094	91	16	%	%	NOUN
fbem-31094	91	17	,	,	PUNCT
fbem-31094	91	18	report	report	NOUN
fbem-31094	91	19	generation	generation	NOUN
fbem-31094	91	20	at	at	ADP
fbem-31094	91	21	20	20	NUM
fbem-31094	91	22	%	%	NOUN
fbem-31094	91	23	,	,	PUNCT
fbem-31094	91	24	audit	audit	NOUN
fbem-31094	91	25	support	support	NOUN
fbem-31094	91	26	at	at	ADP
fbem-31094	91	27	10	10	NUM
fbem-31094	91	28	%	%	NOUN
fbem-31094	91	29	,	,	PUNCT
fbem-31094	91	30	and	and	CCONJ
fbem-31094	91	31	compliance	compliance	NOUN
fbem-31094	91	32	verification	verification	NOUN
fbem-31094	91	33	at	at	ADP
fbem-31094	91	34	10	10	NUM
fbem-31094	91	35	%	%	NOUN
fbem-31094	91	36	.	.	PUNCT
fbem-31094	92	1	this	this	DET
fbem-31094	92	2	distribution	distribution	NOUN
fbem-31094	92	3	highlights	highlight	NOUN
fbem-31094	92	4	how	how	SCONJ
fbem-31094	92	5	automation	automation	NOUN
fbem-31094	92	6	is	be	AUX
fbem-31094	92	7	effectively	effectively	ADV
fbem-31094	92	8	replacing	replace	VERB
fbem-31094	92	9	the	the	DET
fbem-31094	92	10	most	most	ADV
fbem-31094	92	11	monotonous	monotonous	ADJ
fbem-31094	92	12	and	and	CCONJ
fbem-31094	92	13	time	time	NOUN
fbem-31094	92	14	-	-	PUNCT
fbem-31094	92	15	intensive	intensive	ADJ
fbem-31094	92	16	tasks	task	NOUN
fbem-31094	92	17	,	,	PUNCT
fbem-31094	92	18	allowing	allow	VERB
fbem-31094	92	19	human	human	ADJ
fbem-31094	92	20	accountants	accountant	NOUN
fbem-31094	92	21	to	to	PART
fbem-31094	92	22	concentrate	concentrate	VERB
fbem-31094	92	23	on	on	ADP
fbem-31094	92	24	activities	activity	NOUN
fbem-31094	92	25	with	with	ADP
fbem-31094	92	26	higher	high	ADJ
fbem-31094	92	27	strategic	strategic	ADJ
fbem-31094	92	28	value	value	NOUN
fbem-31094	92	29	.	.	PUNCT
fbem-31094	93	1	the	the	DET
fbem-31094	93	2	visualization	visualization	NOUN
fbem-31094	93	3	helps	help	VERB
fbem-31094	93	4	organizations	organization	NOUN
fbem-31094	93	5	and	and	CCONJ
fbem-31094	93	6	educators	educator	NOUN
fbem-31094	93	7	pinpoint	pinpoint	VERB
fbem-31094	93	8	which	which	DET
fbem-31094	93	9	job	job	NOUN
fbem-31094	93	10	functions	function	NOUN
fbem-31094	93	11	require	require	VERB
fbem-31094	93	12	targeted	targeted	ADJ
fbem-31094	93	13	training	training	NOUN
fbem-31094	93	14	and	and	CCONJ
fbem-31094	93	15	development	development	NOUN
fbem-31094	93	16	initiatives	initiative	NOUN
fbem-31094	93	17	.	.	PUNCT
fbem-31094	94	1	4.3	4.3	NUM
fbem-31094	94	2	.	.	PUNCT
fbem-31094	95	1	organizational	organizational	ADJ
fbem-31094	95	2	and	and	CCONJ
fbem-31094	95	3	workforce	workforce	NOUN
fbem-31094	95	4	challenges	challenge	NOUN
fbem-31094	95	5	while	while	SCONJ
fbem-31094	95	6	the	the	DET
fbem-31094	95	7	operational	operational	ADJ
fbem-31094	95	8	advantages	advantage	NOUN
fbem-31094	95	9	of	of	ADP
fbem-31094	95	10	intelligent	intelligent	ADJ
fbem-31094	95	11	financial	financial	ADJ
fbem-31094	95	12	robots	robot	NOUN
fbem-31094	95	13	are	be	AUX
fbem-31094	95	14	evident	evident	ADJ
fbem-31094	95	15	,	,	PUNCT
fbem-31094	95	16	their	their	PRON
fbem-31094	95	17	adoption	adoption	NOUN
fbem-31094	95	18	raises	raise	VERB
fbem-31094	95	19	several	several	ADJ
fbem-31094	95	20	organizational	organizational	ADJ
fbem-31094	95	21	difficulties	difficulty	NOUN
fbem-31094	95	22	.	.	PUNCT
fbem-31094	96	1	employee	employee	NOUN
fbem-31094	96	2	pushback	pushback	NOUN
fbem-31094	96	3	is	be	AUX
fbem-31094	96	4	a	a	DET
fbem-31094	96	5	significant	significant	ADJ
fbem-31094	96	6	concern	concern	NOUN
fbem-31094	96	7	,	,	PUNCT
fbem-31094	96	8	as	as	SCONJ
fbem-31094	96	9	many	many	ADJ
fbem-31094	96	10	accountants	accountant	NOUN
fbem-31094	96	11	fear	fear	VERB
fbem-31094	96	12	job	job	NOUN
fbem-31094	96	13	loss	loss	NOUN
fbem-31094	96	14	or	or	CCONJ
fbem-31094	96	15	feel	feel	VERB
fbem-31094	96	16	unprepared	unprepared	ADJ
fbem-31094	96	17	to	to	PART
fbem-31094	96	18	acquire	acquire	VERB
fbem-31094	96	19	new	new	ADJ
fbem-31094	96	20	skills	skill	NOUN
fbem-31094	96	21	rapidly	rapidly	ADV
fbem-31094	97	1	[	[	X
fbem-31094	97	2	11	11	NUM
fbem-31094	97	3	]	]	PUNCT
fbem-31094	97	4	.	.	PUNCT
fbem-31094	98	1	such	such	ADJ
fbem-31094	98	2	resistance	resistance	NOUN
fbem-31094	98	3	can	can	AUX
fbem-31094	98	4	obstruct	obstruct	VERB
fbem-31094	98	5	the	the	DET
fbem-31094	98	6	smooth	smooth	ADJ
fbem-31094	98	7	integration	integration	NOUN
fbem-31094	98	8	of	of	ADP
fbem-31094	98	9	ai	ai	PROPN
fbem-31094	98	10	technologies	technology	NOUN
fbem-31094	98	11	and	and	CCONJ
fbem-31094	98	12	dampen	dampen	VERB
fbem-31094	98	13	workforce	workforce	NOUN
fbem-31094	98	14	morale	morale	NOUN
fbem-31094	98	15	if	if	SCONJ
fbem-31094	98	16	not	not	PART
fbem-31094	98	17	addressed	address	VERB
fbem-31094	98	18	proactively	proactively	ADV
fbem-31094	98	19	.	.	PUNCT
fbem-31094	99	1	furthermore	furthermore	ADV
fbem-31094	99	2	,	,	PUNCT
fbem-31094	99	3	the	the	DET
fbem-31094	99	4	proliferation	proliferation	NOUN
fbem-31094	99	5	of	of	ADP
fbem-31094	99	6	ai	ai	NOUN
fbem-31094	99	7	-	-	PUNCT
fbem-31094	99	8	based	base	VERB
fbem-31094	99	9	financial	financial	ADJ
fbem-31094	99	10	robots	robot	NOUN
fbem-31094	99	11	elevates	elevate	VERB
fbem-31094	99	12	cybersecurity	cybersecurity	NOUN
fbem-31094	99	13	risks	risk	NOUN
fbem-31094	99	14	.	.	PUNCT
fbem-31094	100	1	handling	handle	VERB
fbem-31094	100	2	vast	vast	ADJ
fbem-31094	100	3	amounts	amount	NOUN
fbem-31094	100	4	of	of	ADP
fbem-31094	100	5	sensitive	sensitive	ADJ
fbem-31094	100	6	financial	financial	ADJ
fbem-31094	100	7	data	datum	NOUN
fbem-31094	100	8	increases	increase	VERB
fbem-31094	100	9	vulnerability	vulnerability	NOUN
fbem-31094	100	10	to	to	ADP
fbem-31094	100	11	cyberattacks	cyberattack	NOUN
fbem-31094	100	12	,	,	PUNCT
fbem-31094	100	13	data	datum	NOUN
fbem-31094	100	14	breaches	breach	NOUN
fbem-31094	100	15	,	,	PUNCT
fbem-31094	100	16	and	and	CCONJ
fbem-31094	100	17	fraud	fraud	NOUN
fbem-31094	100	18	[	[	X
fbem-31094	100	19	4	4	NUM
fbem-31094	100	20	]	]	PUNCT
fbem-31094	100	21	.	.	PUNCT
fbem-31094	101	1	organizations	organization	NOUN
fbem-31094	101	2	must	must	AUX
fbem-31094	101	3	invest	invest	VERB
fbem-31094	101	4	in	in	ADP
fbem-31094	101	5	comprehensive	comprehensive	ADJ
fbem-31094	101	6	cybersecurity	cybersecurity	NOUN
fbem-31094	101	7	strategies	strategy	NOUN
fbem-31094	101	8	,	,	PUNCT
fbem-31094	101	9	including	include	VERB
fbem-31094	101	10	ongoing	ongoing	ADJ
fbem-31094	101	11	monitoring	monitoring	NOUN
fbem-31094	101	12	and	and	CCONJ
fbem-31094	101	13	incident	incident	NOUN
fbem-31094	101	14	response	response	NOUN
fbem-31094	101	15	,	,	PUNCT
fbem-31094	101	16	to	to	PART
fbem-31094	101	17	protect	protect	VERB
fbem-31094	101	18	critical	critical	ADJ
fbem-31094	101	19	information	information	NOUN
fbem-31094	101	20	assets	asset	NOUN
fbem-31094	101	21	.	.	PUNCT
fbem-31094	102	1	cost	cost	NOUN
fbem-31094	102	2	is	be	AUX
fbem-31094	102	3	another	another	DET
fbem-31094	102	4	major	major	ADJ
fbem-31094	102	5	hurdle	hurdle	NOUN
fbem-31094	102	6	,	,	PUNCT
fbem-31094	102	7	particularly	particularly	ADV
fbem-31094	102	8	for	for	ADP
fbem-31094	102	9	smes	sme	NOUN
fbem-31094	102	10	.	.	PUNCT
fbem-31094	103	1	the	the	DET
fbem-31094	103	2	initial	initial	ADJ
fbem-31094	103	3	expenditure	expenditure	NOUN
fbem-31094	103	4	for	for	ADP
fbem-31094	103	5	purchasing	purchase	VERB
fbem-31094	103	6	automation	automation	NOUN
fbem-31094	103	7	solutions	solution	NOUN
fbem-31094	103	8	,	,	PUNCT
fbem-31094	103	9	maintaining	maintain	VERB
fbem-31094	103	10	them	they	PRON
fbem-31094	103	11	,	,	PUNCT
fbem-31094	103	12	and	and	CCONJ
fbem-31094	103	13	training	training	NOUN
fbem-31094	103	14	staff	staff	NOUN
fbem-31094	103	15	can	can	AUX
fbem-31094	103	16	be	be	AUX
fbem-31094	103	17	prohibitive	prohibitive	ADJ
fbem-31094	103	18	,	,	PUNCT
fbem-31094	103	19	slowing	slow	VERB
fbem-31094	103	20	down	down	ADP
fbem-31094	103	21	digital	digital	ADJ
fbem-31094	103	22	transformation	transformation	NOUN
fbem-31094	103	23	for	for	ADP
fbem-31094	103	24	smaller	small	ADJ
fbem-31094	103	25	firms	firm	NOUN
fbem-31094	103	26	[	[	X
fbem-31094	103	27	12	12	NUM
fbem-31094	103	28	]	]	PUNCT
fbem-31094	103	29	.	.	PUNCT
fbem-31094	104	1	governmental	governmental	ADJ
fbem-31094	104	2	subsidies	subsidy	NOUN
fbem-31094	104	3	and	and	CCONJ
fbem-31094	104	4	incentives	incentive	NOUN
fbem-31094	104	5	could	could	AUX
fbem-31094	104	6	play	play	VERB
fbem-31094	104	7	a	a	DET
fbem-31094	104	8	vital	vital	ADJ
fbem-31094	104	9	role	role	NOUN
fbem-31094	104	10	in	in	ADP
fbem-31094	104	11	promoting	promote	VERB
fbem-31094	104	12	equitable	equitable	ADJ
fbem-31094	104	13	access	access	NOUN
fbem-31094	104	14	to	to	ADP
fbem-31094	104	15	these	these	DET
fbem-31094	104	16	technologies	technology	NOUN
fbem-31094	104	17	across	across	ADP
fbem-31094	104	18	businesses	business	NOUN
fbem-31094	104	19	of	of	ADP
fbem-31094	104	20	all	all	DET
fbem-31094	104	21	sizes	size	NOUN
fbem-31094	104	22	.	.	PUNCT
fbem-31094	105	1	figure	figure	NOUN
fbem-31094	105	2	2	2	NUM
fbem-31094	105	3	.	.	PUNCT
fbem-31094	105	4	skill	skill	NOUN
fbem-31094	105	5	requirements	requirement	NOUN
fbem-31094	105	6	shift	shift	VERB
fbem-31094	105	7	in	in	ADP
fbem-31094	105	8	accounting	accounting	NOUN
fbem-31094	105	9	roles	role	NOUN
fbem-31094	105	10	above	above	ADP
fbem-31094	105	11	figure	figure	NOUN
fbem-31094	105	12	2	2	NUM
fbem-31094	105	13	shows	show	VERB
fbem-31094	105	14	a	a	DET
fbem-31094	105	15	bar	bar	NOUN
fbem-31094	105	16	chart	chart	NOUN
fbem-31094	105	17	comparing	compare	VERB
fbem-31094	105	18	the	the	DET
fbem-31094	105	19	demand	demand	NOUN
fbem-31094	105	20	for	for	ADP
fbem-31094	105	21	various	various	ADJ
fbem-31094	105	22	accounting	accounting	NOUN
fbem-31094	105	23	skills	skill	NOUN
fbem-31094	105	24	before	before	ADV
fbem-31094	105	25	and	and	CCONJ
fbem-31094	105	26	after	after	ADP
fbem-31094	105	27	widespread	widespread	ADJ
fbem-31094	105	28	implementation	implementation	NOUN
fbem-31094	105	29	of	of	ADP
fbem-31094	105	30	intelligent	intelligent	ADJ
fbem-31094	105	31	financial	financial	ADJ
fbem-31094	105	32	robots	robot	NOUN
fbem-31094	105	33	.	.	PUNCT
fbem-31094	106	1	the	the	DET
fbem-31094	106	2	chart	chart	NOUN
fbem-31094	106	3	indicates	indicate	VERB
fbem-31094	106	4	a	a	DET
fbem-31094	106	5	steep	steep	ADJ
fbem-31094	106	6	decline	decline	NOUN
fbem-31094	106	7	in	in	ADP
fbem-31094	106	8	demand	demand	NOUN
fbem-31094	106	9	for	for	ADP
fbem-31094	106	10	manual	manual	ADJ
fbem-31094	106	11	bookkeeping	bookkeeping	NOUN
fbem-31094	106	12	(	(	PUNCT
fbem-31094	106	13	from	from	ADP
fbem-31094	106	14	80	80	NUM
fbem-31094	106	15	%	%	NOUN
fbem-31094	106	16	to	to	PART
fbem-31094	106	17	30	30	NUM
fbem-31094	106	18	%	%	NOUN
fbem-31094	106	19	)	)	PUNCT
fbem-31094	106	20	and	and	CCONJ
fbem-31094	106	21	tax	tax	NOUN
fbem-31094	106	22	filing	filing	NOUN
fbem-31094	106	23	(	(	PUNCT
fbem-31094	106	24	from	from	ADP
fbem-31094	106	25	70	70	NUM
fbem-31094	106	26	%	%	NOUN
fbem-31094	106	27	to	to	PART
fbem-31094	106	28	25	25	NUM
fbem-31094	106	29	%	%	NOUN
fbem-31094	106	30	)	)	PUNCT
fbem-31094	106	31	,	,	PUNCT
fbem-31094	106	32	reflecting	reflect	VERB
fbem-31094	106	33	automation	automation	NOUN
fbem-31094	106	34	’s	’s	PART
fbem-31094	106	35	replacement	replacement	NOUN
fbem-31094	106	36	of	of	ADP
fbem-31094	106	37	routine	routine	ADJ
fbem-31094	106	38	tasks	task	NOUN
fbem-31094	106	39	.	.	PUNCT
fbem-31094	107	1	conversely	conversely	ADV
fbem-31094	107	2	,	,	PUNCT
fbem-31094	107	3	there	there	PRON
fbem-31094	107	4	is	be	VERB
fbem-31094	107	5	a	a	DET
fbem-31094	107	6	marked	mark	VERB
fbem-31094	107	7	rise	rise	NOUN
fbem-31094	107	8	in	in	ADP
fbem-31094	107	9	the	the	DET
fbem-31094	107	10	need	need	NOUN
fbem-31094	107	11	for	for	ADP
fbem-31094	107	12	expertise	expertise	NOUN
fbem-31094	107	13	in	in	ADP
fbem-31094	107	14	data	datum	NOUN
fbem-31094	107	15	analytics	analytic	NOUN
fbem-31094	107	16	(	(	PUNCT
fbem-31094	107	17	from	from	ADP
fbem-31094	107	18	20	20	NUM
fbem-31094	107	19	%	%	NOUN
fbem-31094	107	20	to	to	PART
fbem-31094	107	21	70	70	NUM
fbem-31094	107	22	%	%	NOUN
fbem-31094	107	23	)	)	PUNCT
fbem-31094	107	24	,	,	PUNCT
fbem-31094	107	25	ai	ai	VERB
fbem-31094	107	26	oversight	oversight	NOUN
fbem-31094	107	27	(	(	PUNCT
fbem-31094	107	28	from	from	ADP
fbem-31094	107	29	15	15	NUM
fbem-31094	107	30	%	%	NOUN
fbem-31094	107	31	to	to	PART
fbem-31094	107	32	65	65	NUM
fbem-31094	107	33	%	%	NOUN
fbem-31094	107	34	)	)	PUNCT
fbem-31094	107	35	,	,	PUNCT
fbem-31094	107	36	and	and	CCONJ
fbem-31094	107	37	strategic	strategic	ADJ
fbem-31094	107	38	advisory	advisory	ADJ
fbem-31094	107	39	capabilities	capability	NOUN
fbem-31094	107	40	(	(	PUNCT
fbem-31094	107	41	from	from	ADP
fbem-31094	107	42	10	10	NUM
fbem-31094	107	43	%	%	NOUN
fbem-31094	107	44	to	to	PART
fbem-31094	107	45	75	75	NUM
fbem-31094	107	46	%	%	NOUN
fbem-31094	107	47	)	)	PUNCT
fbem-31094	107	48	.	.	PUNCT
fbem-31094	108	1	this	this	DET
fbem-31094	108	2	shift	shift	NOUN
fbem-31094	108	3	clearly	clearly	ADV
fbem-31094	108	4	demonstrates	demonstrate	VERB
fbem-31094	108	5	the	the	DET
fbem-31094	108	6	changing	change	VERB
fbem-31094	108	7	skill	skill	NOUN
fbem-31094	108	8	requirements	requirement	NOUN
fbem-31094	108	9	and	and	CCONJ
fbem-31094	108	10	underscores	underscore	VERB
fbem-31094	108	11	the	the	DET
fbem-31094	108	12	critical	critical	ADJ
fbem-31094	108	13	importance	importance	NOUN
fbem-31094	108	14	of	of	ADP
fbem-31094	108	15	workforce	workforce	NOUN
fbem-31094	108	16	reskilling	reskille	VERB
fbem-31094	108	17	and	and	CCONJ
fbem-31094	108	18	continuous	continuous	ADJ
fbem-31094	108	19	professional	professional	ADJ
fbem-31094	108	20	learning	learning	NOUN
fbem-31094	108	21	.	.	PUNCT
fbem-31094	109	1	4.4	4.4	NUM
fbem-31094	109	2	.	.	PUNCT
fbem-31094	110	1	educational	educational	ADJ
fbem-31094	110	2	and	and	CCONJ
fbem-31094	110	3	talent	talent	NOUN
fbem-31094	110	4	development	development	NOUN
fbem-31094	110	5	implications	implication	NOUN
fbem-31094	110	6	to	to	PART
fbem-31094	110	7	meet	meet	VERB
fbem-31094	110	8	the	the	DET
fbem-31094	110	9	evolving	evolve	VERB
fbem-31094	110	10	skill	skill	NOUN
fbem-31094	110	11	demands	demand	NOUN
fbem-31094	110	12	,	,	PUNCT
fbem-31094	110	13	accounting	accounting	NOUN
fbem-31094	110	14	education	education	NOUN
fbem-31094	110	15	and	and	CCONJ
fbem-31094	110	16	vocational	vocational	ADJ
fbem-31094	110	17	training	training	NOUN
fbem-31094	110	18	programs	program	NOUN
fbem-31094	110	19	in	in	ADP
fbem-31094	110	20	china	china	PROPN
fbem-31094	110	21	require	require	VERB
fbem-31094	110	22	significant	significant	ADJ
fbem-31094	110	23	updates	update	NOUN
fbem-31094	110	24	.	.	PUNCT
fbem-31094	111	1	traditional	traditional	ADJ
fbem-31094	111	2	curricula	curricula	NOUN
fbem-31094	111	3	that	that	PRON
fbem-31094	111	4	focus	focus	VERB
fbem-31094	111	5	mainly	mainly	ADV
fbem-31094	111	6	on	on	ADP
fbem-31094	111	7	manual	manual	ADJ
fbem-31094	111	8	bookkeeping	bookkeeping	NOUN
fbem-31094	111	9	and	and	CCONJ
fbem-31094	111	10	basic	basic	ADJ
fbem-31094	111	11	software	software	NOUN
fbem-31094	111	12	use	use	NOUN
fbem-31094	111	13	no	no	ADV
fbem-31094	111	14	longer	long	ADV
fbem-31094	111	15	suffice	suffice	VERB
fbem-31094	111	16	in	in	ADP
fbem-31094	111	17	a	a	DET
fbem-31094	111	18	technology	technology	NOUN
fbem-31094	111	19	-	-	PUNCT
fbem-31094	111	20	driven	drive	VERB
fbem-31094	111	21	environment	environment	NOUN
fbem-31094	111	22	[	[	X
fbem-31094	111	23	3	3	NUM
fbem-31094	111	24	]	]	PUNCT
fbem-31094	111	25	.	.	PUNCT
fbem-31094	112	1	instead	instead	ADV
fbem-31094	112	2	,	,	PUNCT
fbem-31094	112	3	educational	educational	ADJ
fbem-31094	112	4	programs	program	NOUN
fbem-31094	112	5	must	must	AUX
fbem-31094	112	6	embed	embed	VERB
fbem-31094	112	7	foundational	foundational	PROPN
fbem-31094	112	8	ai	ai	PROPN
fbem-31094	112	9	knowledge	knowledge	NOUN
fbem-31094	112	10	,	,	PUNCT
fbem-31094	112	11	robotic	robotic	ADJ
fbem-31094	112	12	process	process	NOUN
fbem-31094	112	13	automation	automation	NOUN
fbem-31094	112	14	,	,	PUNCT
fbem-31094	112	15	data	datum	NOUN
fbem-31094	112	16	analytics	analytic	NOUN
fbem-31094	112	17	,	,	PUNCT
fbem-31094	112	18	and	and	CCONJ
fbem-31094	112	19	ethical	ethical	ADJ
fbem-31094	112	20	issues	issue	NOUN
fbem-31094	112	21	,	,	PUNCT
fbem-31094	112	22	alongside	alongside	ADP
fbem-31094	112	23	essential	essential	ADJ
fbem-31094	112	24	soft	soft	ADJ
fbem-31094	112	25	skills	skill	NOUN
fbem-31094	112	26	such	such	ADJ
fbem-31094	112	27	as	as	ADP
fbem-31094	112	28	communication	communication	NOUN
fbem-31094	112	29	,	,	PUNCT
fbem-31094	112	30	critical	critical	ADJ
fbem-31094	112	31	thinking	thinking	NOUN
fbem-31094	112	32	,	,	PUNCT
fbem-31094	112	33	and	and	CCONJ
fbem-31094	112	34	adaptability	adaptability	NOUN
fbem-31094	112	35	.	.	PUNCT
fbem-31094	113	1	continuous	continuous	ADJ
fbem-31094	113	2	professional	professional	ADJ
fbem-31094	113	3	development	development	NOUN
fbem-31094	113	4	should	should	AUX
fbem-31094	113	5	emphasize	emphasize	VERB
fbem-31094	113	6	interdisciplinary	interdisciplinary	ADJ
fbem-31094	113	7	learning	learning	NOUN
fbem-31094	113	8	that	that	PRON
fbem-31094	113	9	combines	combine	VERB
fbem-31094	113	10	accounting	accounting	NOUN
fbem-31094	113	11	proficiency	proficiency	NOUN
fbem-31094	113	12	with	with	ADP
fbem-31094	113	13	it	it	PRON
fbem-31094	113	14	and	and	CCONJ
fbem-31094	113	15	data	datum	NOUN
fbem-31094	113	16	science	science	NOUN
fbem-31094	113	17	skills	skill	NOUN
fbem-31094	113	18	[	[	X
fbem-31094	113	19	12	12	NUM
fbem-31094	113	20	]	]	PUNCT
fbem-31094	113	21	.	.	PUNCT
fbem-31094	114	1	close	close	ADJ
fbem-31094	114	2	collaboration	collaboration	NOUN
fbem-31094	114	3	between	between	ADP
fbem-31094	114	4	industry	industry	NOUN
fbem-31094	114	5	and	and	CCONJ
fbem-31094	114	6	academic	academic	ADJ
fbem-31094	114	7	institutions	institution	NOUN
fbem-31094	114	8	is	be	AUX
fbem-31094	114	9	necessary	necessary	ADJ
fbem-31094	114	10	to	to	PART
fbem-31094	114	11	create	create	VERB
fbem-31094	114	12	practical	practical	ADJ
fbem-31094	114	13	training	training	NOUN
fbem-31094	114	14	opportunities	opportunity	NOUN
fbem-31094	114	15	—	—	PUNCT
fbem-31094	114	16	such	such	ADJ
fbem-31094	114	17	as	as	ADP
fbem-31094	114	18	internships	internship	NOUN
fbem-31094	114	19	,	,	PUNCT
fbem-31094	114	20	workshops	workshop	NOUN
fbem-31094	114	21	,	,	PUNCT
fbem-31094	114	22	and	and	CCONJ
fbem-31094	114	23	certification	certification	NOUN
fbem-31094	114	24	courses	course	NOUN
fbem-31094	114	25	—	—	PUNCT
fbem-31094	114	26	that	that	PRON
fbem-31094	114	27	prepare	prepare	VERB
fbem-31094	114	28	accountants	accountant	NOUN
fbem-31094	114	29	to	to	PART
fbem-31094	114	30	operate	operate	VERB
fbem-31094	114	31	effectively	effectively	ADV
fbem-31094	114	32	in	in	ADP
fbem-31094	114	33	hybrid	hybrid	ADJ
fbem-31094	114	34	humanrobot	humanrobot	NOUN
fbem-31094	114	35	workplaces	workplace	NOUN
fbem-31094	114	36	.	.	PUNCT
fbem-31094	115	1	table	table	NOUN
fbem-31094	115	2	1	1	NUM
fbem-31094	115	3	summarizes	summarize	NOUN
fbem-31094	115	4	major	major	ADJ
fbem-31094	115	5	challenges	challenge	NOUN
fbem-31094	115	6	in	in	ADP
fbem-31094	115	7	implementing	implement	VERB
fbem-31094	115	8	intelligent	intelligent	ADJ
fbem-31094	115	9	financial	financial	ADJ
fbem-31094	115	10	robots	robot	NOUN
fbem-31094	115	11	and	and	CCONJ
fbem-31094	115	12	proposes	propose	VERB
fbem-31094	115	13	practical	practical	ADJ
fbem-31094	115	14	countermeasures	countermeasure	NOUN
fbem-31094	115	15	.	.	PUNCT
fbem-31094	116	1	it	it	PRON
fbem-31094	116	2	outlines	outline	VERB
fbem-31094	116	3	issues	issue	NOUN
fbem-31094	116	4	including	include	VERB
fbem-31094	116	5	job	job	NOUN
fbem-31094	116	6	displacement	displacement	NOUN
fbem-31094	116	7	,	,	PUNCT
fbem-31094	116	8	cybersecurity	cybersecurity	NOUN
fbem-31094	116	9	concerns	concern	NOUN
fbem-31094	116	10	,	,	PUNCT
fbem-31094	116	11	high	high	ADJ
fbem-31094	116	12	costs	cost	NOUN
fbem-31094	116	13	for	for	ADP
fbem-31094	116	14	smes	sme	NOUN
fbem-31094	116	15	,	,	PUNCT
fbem-31094	116	16	and	and	CCONJ
fbem-31094	116	17	employee	employee	NOUN
fbem-31094	116	18	resistance	resistance	NOUN
fbem-31094	116	19	,	,	PUNCT
fbem-31094	116	20	paired	pair	VERB
fbem-31094	116	21	with	with	ADP
fbem-31094	116	22	strategies	strategy	NOUN
fbem-31094	116	23	like	like	ADP
fbem-31094	116	24	reskilling	reskille	VERB
fbem-31094	116	25	initiatives	initiative	NOUN
fbem-31094	116	26	,	,	PUNCT
fbem-31094	116	27	investment	investment	NOUN
fbem-31094	116	28	in	in	ADP
fbem-31094	116	29	cybersecurity	cybersecurity	NOUN
fbem-31094	116	30	,	,	PUNCT
fbem-31094	116	31	government	government	NOUN
fbem-31094	116	32	support	support	NOUN
fbem-31094	116	33	,	,	PUNCT
fbem-31094	116	34	and	and	CCONJ
fbem-31094	116	35	transparent	transparent	ADJ
fbem-31094	116	36	communication	communication	NOUN
fbem-31094	116	37	.	.	PUNCT
fbem-31094	117	1	this	this	DET
fbem-31094	117	2	table	table	NOUN
fbem-31094	117	3	serves	serve	VERB
fbem-31094	117	4	as	as	ADP
fbem-31094	117	5	a	a	DET
fbem-31094	117	6	useful	useful	ADJ
fbem-31094	117	7	129	129	NUM
fbem-31094	117	8	reference	reference	NOUN
fbem-31094	117	9	for	for	ADP
fbem-31094	117	10	organizations	organization	NOUN
fbem-31094	117	11	and	and	CCONJ
fbem-31094	117	12	policymakers	policymaker	NOUN
fbem-31094	117	13	aiming	aim	VERB
fbem-31094	117	14	to	to	ADP
fbem-31094	117	15	harness	harness	NOUN
fbem-31094	117	16	ai	ai	PROPN
fbem-31094	117	17	benefits	benefit	NOUN
fbem-31094	117	18	while	while	SCONJ
fbem-31094	117	19	minimizing	minimize	VERB
fbem-31094	117	20	negative	negative	ADJ
fbem-31094	117	21	impacts	impact	NOUN
fbem-31094	117	22	.	.	PUNCT
fbem-31094	118	1	table	table	NOUN
fbem-31094	118	2	1	1	NUM
fbem-31094	118	3	.	.	PUNCT
fbem-31094	119	1	challenges	challenge	NOUN
fbem-31094	119	2	vs.	vs.	ADP
fbem-31094	119	3	solution	solution	NOUN
fbem-31094	119	4	challenge	challenge	NOUN
fbem-31094	119	5	description	description	NOUN
fbem-31094	119	6	proposed	propose	VERB
fbem-31094	119	7	countermeasure	countermeasure	NOUN
fbem-31094	119	8	job	job	NOUN
fbem-31094	119	9	displacement	displacement	NOUN
fbem-31094	119	10	automation	automation	NOUN
fbem-31094	119	11	of	of	ADP
fbem-31094	119	12	routine	routine	ADJ
fbem-31094	119	13	tasks	task	NOUN
fbem-31094	119	14	reskilling	reskille	VERB
fbem-31094	119	15	and	and	CCONJ
fbem-31094	119	16	continuous	continuous	ADJ
fbem-31094	119	17	education	education	NOUN
fbem-31094	119	18	cybersecurity	cybersecurity	NOUN
fbem-31094	119	19	risks	risk	VERB
fbem-31094	119	20	data	data	NOUN
fbem-31094	119	21	breaches	breach	NOUN
fbem-31094	119	22	and	and	CCONJ
fbem-31094	119	23	cyber	cyber	NOUN
fbem-31094	119	24	attacks	attack	NOUN
fbem-31094	119	25	investment	investment	NOUN
fbem-31094	119	26	in	in	ADP
fbem-31094	119	27	robust	robust	ADJ
fbem-31094	119	28	cybersecurity	cybersecurity	NOUN
fbem-31094	119	29	high	high	ADJ
fbem-31094	119	30	cost	cost	NOUN
fbem-31094	119	31	for	for	ADP
fbem-31094	119	32	smes	sme	NOUN
fbem-31094	119	33	financial	financial	ADJ
fbem-31094	119	34	barriers	barrier	NOUN
fbem-31094	119	35	to	to	ADP
fbem-31094	119	36	adoption	adoption	NOUN
fbem-31094	119	37	government	government	NOUN
fbem-31094	119	38	subsidies	subsidy	NOUN
fbem-31094	119	39	or	or	CCONJ
fbem-31094	119	40	incentives	incentive	VERB
fbem-31094	119	41	employee	employee	NOUN
fbem-31094	119	42	resistance	resistance	NOUN
fbem-31094	119	43	fear	fear	NOUN
fbem-31094	119	44	of	of	ADP
fbem-31094	119	45	job	job	NOUN
fbem-31094	119	46	loss	loss	NOUN
fbem-31094	119	47	and	and	CCONJ
fbem-31094	119	48	change	change	VERB
fbem-31094	119	49	transparent	transparent	ADJ
fbem-31094	119	50	communication	communication	NOUN
fbem-31094	119	51	and	and	CCONJ
fbem-31094	119	52	training	training	NOUN
fbem-31094	119	53	4.5	4.5	NUM
fbem-31094	119	54	.	.	PUNCT
fbem-31094	120	1	regulatory	regulatory	ADJ
fbem-31094	120	2	and	and	CCONJ
fbem-31094	120	3	industry	industry	NOUN
fbem-31094	120	4	-	-	PUNCT
fbem-31094	120	5	wide	wide	ADJ
fbem-31094	120	6	effects	effect	NOUN
fbem-31094	120	7	the	the	DET
fbem-31094	120	8	widespread	widespread	ADJ
fbem-31094	120	9	use	use	NOUN
fbem-31094	120	10	of	of	ADP
fbem-31094	120	11	intelligent	intelligent	ADJ
fbem-31094	120	12	financial	financial	ADJ
fbem-31094	120	13	robots	robot	NOUN
fbem-31094	120	14	has	have	AUX
fbem-31094	120	15	also	also	ADV
fbem-31094	120	16	reshaped	reshape	VERB
fbem-31094	120	17	accounting	accounting	NOUN
fbem-31094	120	18	regulations	regulation	NOUN
fbem-31094	120	19	and	and	CCONJ
fbem-31094	120	20	industry	industry	NOUN
fbem-31094	120	21	standards	standard	NOUN
fbem-31094	120	22	in	in	ADP
fbem-31094	120	23	china	china	PROPN
fbem-31094	120	24	.	.	PUNCT
fbem-31094	121	1	improved	improve	VERB
fbem-31094	121	2	capabilities	capability	NOUN
fbem-31094	121	3	in	in	ADP
fbem-31094	121	4	data	datum	NOUN
fbem-31094	121	5	processing	processing	NOUN
fbem-31094	121	6	and	and	CCONJ
fbem-31094	121	7	reporting	reporting	NOUN
fbem-31094	121	8	have	have	AUX
fbem-31094	121	9	enhanced	enhance	VERB
fbem-31094	121	10	transparency	transparency	NOUN
fbem-31094	121	11	,	,	PUNCT
fbem-31094	121	12	auditability	auditability	NOUN
fbem-31094	121	13	,	,	PUNCT
fbem-31094	121	14	and	and	CCONJ
fbem-31094	121	15	corporate	corporate	ADJ
fbem-31094	121	16	governance	governance	NOUN
fbem-31094	121	17	[	[	X
fbem-31094	121	18	13	13	NUM
fbem-31094	121	19	]	]	PUNCT
fbem-31094	121	20	.	.	PUNCT
fbem-31094	122	1	regulators	regulator	NOUN
fbem-31094	122	2	are	be	AUX
fbem-31094	122	3	evolving	evolve	VERB
fbem-31094	122	4	standards	standard	NOUN
fbem-31094	122	5	to	to	PART
fbem-31094	122	6	address	address	VERB
fbem-31094	122	7	new	new	ADJ
fbem-31094	122	8	challenges	challenge	NOUN
fbem-31094	122	9	introduced	introduce	VERB
fbem-31094	122	10	by	by	ADP
fbem-31094	122	11	ai	ai	NOUN
fbem-31094	122	12	,	,	PUNCT
fbem-31094	122	13	focusing	focus	VERB
fbem-31094	122	14	on	on	ADP
fbem-31094	122	15	accountability	accountability	NOUN
fbem-31094	122	16	,	,	PUNCT
fbem-31094	122	17	data	datum	NOUN
fbem-31094	122	18	integrity	integrity	NOUN
fbem-31094	122	19	,	,	PUNCT
fbem-31094	122	20	and	and	CCONJ
fbem-31094	122	21	ethical	ethical	ADJ
fbem-31094	122	22	use	use	NOUN
fbem-31094	122	23	of	of	ADP
fbem-31094	122	24	ai	ai	PROPN
fbem-31094	122	25	systems	system	NOUN
fbem-31094	122	26	[	[	X
fbem-31094	122	27	9	9	NUM
fbem-31094	122	28	]	]	PUNCT
fbem-31094	122	29	.	.	PUNCT
fbem-31094	123	1	maintaining	maintain	VERB
fbem-31094	123	2	regulatory	regulatory	ADJ
fbem-31094	123	3	flexibility	flexibility	NOUN
fbem-31094	123	4	is	be	AUX
fbem-31094	123	5	crucial	crucial	ADJ
fbem-31094	123	6	to	to	PART
fbem-31094	123	7	keep	keep	VERB
fbem-31094	123	8	pace	pace	NOUN
fbem-31094	123	9	with	with	ADP
fbem-31094	123	10	rapid	rapid	ADJ
fbem-31094	123	11	technological	technological	ADJ
fbem-31094	123	12	developments	development	NOUN
fbem-31094	123	13	.	.	PUNCT
fbem-31094	124	1	collaborative	collaborative	ADJ
fbem-31094	124	2	efforts	effort	NOUN
fbem-31094	124	3	among	among	ADP
fbem-31094	124	4	regulators	regulator	NOUN
fbem-31094	124	5	,	,	PUNCT
fbem-31094	124	6	industry	industry	NOUN
fbem-31094	124	7	leaders	leader	NOUN
fbem-31094	124	8	,	,	PUNCT
fbem-31094	124	9	and	and	CCONJ
fbem-31094	124	10	academic	academic	ADJ
fbem-31094	124	11	experts	expert	NOUN
fbem-31094	124	12	are	be	AUX
fbem-31094	124	13	essential	essential	ADJ
fbem-31094	124	14	to	to	PART
fbem-31094	124	15	formulate	formulate	VERB
fbem-31094	124	16	adaptive	adaptive	ADJ
fbem-31094	124	17	standards	standard	NOUN
fbem-31094	124	18	that	that	PRON
fbem-31094	124	19	encourage	encourage	VERB
fbem-31094	124	20	innovation	innovation	NOUN
fbem-31094	124	21	while	while	SCONJ
fbem-31094	124	22	ensuring	ensure	VERB
fbem-31094	124	23	effective	effective	ADJ
fbem-31094	124	24	risk	risk	NOUN
fbem-31094	124	25	management	management	NOUN
fbem-31094	124	26	and	and	CCONJ
fbem-31094	124	27	ethical	ethical	ADJ
fbem-31094	124	28	compliance	compliance	NOUN
fbem-31094	124	29	5	5	NUM
fbem-31094	124	30	.	.	PUNCT
fbem-31094	124	31	conclusion	conclusion	VERB
fbem-31094	124	32	the	the	DET
fbem-31094	124	33	incorporation	incorporation	NOUN
fbem-31094	124	34	of	of	ADP
fbem-31094	124	35	intelligent	intelligent	ADJ
fbem-31094	124	36	financial	financial	ADJ
fbem-31094	124	37	robots	robot	NOUN
fbem-31094	124	38	within	within	ADP
fbem-31094	124	39	china	china	PROPN
fbem-31094	124	40	’s	’s	PART
fbem-31094	124	41	accounting	accounting	NOUN
fbem-31094	124	42	sector	sector	NOUN
fbem-31094	124	43	represents	represent	VERB
fbem-31094	124	44	a	a	DET
fbem-31094	124	45	pivotal	pivotal	ADJ
fbem-31094	124	46	transformation	transformation	NOUN
fbem-31094	124	47	that	that	PRON
fbem-31094	124	48	profoundly	profoundly	ADV
fbem-31094	124	49	alters	alter	VERB
fbem-31094	124	50	traditional	traditional	ADJ
fbem-31094	124	51	job	job	NOUN
fbem-31094	124	52	roles	role	NOUN
fbem-31094	124	53	,	,	PUNCT
fbem-31094	124	54	organizational	organizational	ADJ
fbem-31094	124	55	practices	practice	NOUN
fbem-31094	124	56	,	,	PUNCT
fbem-31094	124	57	and	and	CCONJ
fbem-31094	124	58	educational	educational	ADJ
fbem-31094	124	59	demands	demand	NOUN
fbem-31094	124	60	.	.	PUNCT
fbem-31094	125	1	this	this	DET
fbem-31094	125	2	study	study	NOUN
fbem-31094	125	3	explored	explore	VERB
fbem-31094	125	4	how	how	SCONJ
fbem-31094	125	5	automation	automation	NOUN
fbem-31094	125	6	driven	drive	VERB
fbem-31094	125	7	by	by	ADP
fbem-31094	125	8	ai	ai	PRON
fbem-31094	125	9	technology	technology	NOUN
fbem-31094	125	10	displaces	displace	VERB
fbem-31094	125	11	routine	routine	ADJ
fbem-31094	125	12	tasks	task	NOUN
fbem-31094	125	13	while	while	SCONJ
fbem-31094	125	14	simultaneously	simultaneously	ADV
fbem-31094	125	15	promoting	promote	VERB
fbem-31094	125	16	a	a	DET
fbem-31094	125	17	shift	shift	NOUN
fbem-31094	125	18	towards	towards	ADP
fbem-31094	125	19	more	more	ADV
fbem-31094	125	20	strategic	strategic	ADJ
fbem-31094	125	21	and	and	CCONJ
fbem-31094	125	22	analytical	analytical	ADJ
fbem-31094	125	23	responsibilities	responsibility	NOUN
fbem-31094	125	24	among	among	ADP
fbem-31094	125	25	accounting	accounting	NOUN
fbem-31094	125	26	professionals	professional	NOUN
fbem-31094	125	27	.	.	PUNCT
fbem-31094	126	1	it	it	PRON
fbem-31094	126	2	also	also	ADV
fbem-31094	126	3	shed	shed	VERB
fbem-31094	126	4	light	light	NOUN
fbem-31094	126	5	on	on	ADP
fbem-31094	126	6	critical	critical	ADJ
fbem-31094	126	7	organizational	organizational	ADJ
fbem-31094	126	8	challenges	challenge	NOUN
fbem-31094	126	9	including	include	VERB
fbem-31094	126	10	cybersecurity	cybersecurity	NOUN
fbem-31094	126	11	vulnerabilities	vulnerability	NOUN
fbem-31094	126	12	,	,	PUNCT
fbem-31094	126	13	workforce	workforce	NOUN
fbem-31094	126	14	resistance	resistance	NOUN
fbem-31094	126	15	,	,	PUNCT
fbem-31094	126	16	and	and	CCONJ
fbem-31094	126	17	financial	financial	ADJ
fbem-31094	126	18	constraints	constraint	NOUN
fbem-31094	126	19	faced	face	VERB
fbem-31094	126	20	by	by	ADP
fbem-31094	126	21	small	small	ADJ
fbem-31094	126	22	and	and	CCONJ
fbem-31094	126	23	medium	medium	ADJ
fbem-31094	126	24	-	-	PUNCT
fbem-31094	126	25	sized	sized	ADJ
fbem-31094	126	26	enterprises	enterprise	NOUN
fbem-31094	126	27	.	.	PUNCT
fbem-31094	127	1	moreover	moreover	ADV
fbem-31094	127	2	,	,	PUNCT
fbem-31094	127	3	the	the	DET
fbem-31094	127	4	findings	finding	NOUN
fbem-31094	127	5	underscore	underscore	VERB
fbem-31094	127	6	the	the	DET
fbem-31094	127	7	urgent	urgent	ADJ
fbem-31094	127	8	need	need	NOUN
fbem-31094	127	9	for	for	ADP
fbem-31094	127	10	comprehensive	comprehensive	ADJ
fbem-31094	127	11	reforms	reform	NOUN
fbem-31094	127	12	in	in	ADP
fbem-31094	127	13	education	education	NOUN
fbem-31094	127	14	and	and	CCONJ
fbem-31094	127	15	adaptive	adaptive	ADJ
fbem-31094	127	16	regulatory	regulatory	ADJ
fbem-31094	127	17	frameworks	framework	NOUN
fbem-31094	127	18	to	to	PART
fbem-31094	127	19	support	support	VERB
fbem-31094	127	20	the	the	DET
fbem-31094	127	21	sustainable	sustainable	ADJ
fbem-31094	127	22	advancement	advancement	NOUN
fbem-31094	127	23	of	of	ADP
fbem-31094	127	24	intelligent	intelligent	ADJ
fbem-31094	127	25	accounting	accounting	NOUN
fbem-31094	127	26	systems	system	NOUN
fbem-31094	127	27	.	.	PUNCT
fbem-31094	128	1	this	this	DET
fbem-31094	128	2	research	research	NOUN
fbem-31094	128	3	advances	advance	VERB
fbem-31094	128	4	the	the	DET
fbem-31094	128	5	understanding	understanding	NOUN
fbem-31094	128	6	of	of	ADP
fbem-31094	128	7	digital	digital	ADJ
fbem-31094	128	8	transformation	transformation	NOUN
fbem-31094	128	9	in	in	ADP
fbem-31094	128	10	accounting	account	VERB
fbem-31094	128	11	by	by	ADP
fbem-31094	128	12	providing	provide	VERB
fbem-31094	128	13	a	a	DET
fbem-31094	128	14	detailed	detailed	ADJ
fbem-31094	128	15	examination	examination	NOUN
fbem-31094	128	16	of	of	ADP
fbem-31094	128	17	the	the	DET
fbem-31094	128	18	effects	effect	NOUN
fbem-31094	128	19	of	of	ADP
fbem-31094	128	20	intelligent	intelligent	ADJ
fbem-31094	128	21	financial	financial	ADJ
fbem-31094	128	22	robots	robot	NOUN
fbem-31094	128	23	on	on	ADP
fbem-31094	128	24	traditional	traditional	ADJ
fbem-31094	128	25	accounting	accounting	NOUN
fbem-31094	128	26	positions	position	NOUN
fbem-31094	128	27	within	within	ADP
fbem-31094	128	28	china	china	PROPN
fbem-31094	128	29	’s	’s	PART
fbem-31094	128	30	fast	fast	ADV
fbem-31094	128	31	-	-	PUNCT
fbem-31094	128	32	evolving	evolve	VERB
fbem-31094	128	33	context	context	NOUN
fbem-31094	128	34	.	.	PUNCT
fbem-31094	129	1	by	by	ADP
fbem-31094	129	2	integrating	integrate	VERB
fbem-31094	129	3	recent	recent	ADJ
fbem-31094	129	4	empirical	empirical	ADJ
fbem-31094	129	5	evidence	evidence	NOUN
fbem-31094	129	6	and	and	CCONJ
fbem-31094	129	7	conceptualizing	conceptualize	VERB
fbem-31094	129	8	the	the	DET
fbem-31094	129	9	relationship	relationship	NOUN
fbem-31094	129	10	between	between	ADP
fbem-31094	129	11	technological	technological	ADJ
fbem-31094	129	12	capabilities	capability	NOUN
fbem-31094	129	13	,	,	PUNCT
fbem-31094	129	14	workforce	workforce	NOUN
fbem-31094	129	15	adaptation	adaptation	NOUN
fbem-31094	129	16	,	,	PUNCT
fbem-31094	129	17	and	and	CCONJ
fbem-31094	129	18	institutional	institutional	ADJ
fbem-31094	129	19	challenges	challenge	NOUN
fbem-31094	129	20	,	,	PUNCT
fbem-31094	129	21	the	the	DET
fbem-31094	129	22	study	study	NOUN
fbem-31094	129	23	contributes	contribute	VERB
fbem-31094	129	24	to	to	ADP
fbem-31094	129	25	theories	theory	NOUN
fbem-31094	129	26	concerning	concern	VERB
fbem-31094	129	27	technological	technological	ADJ
fbem-31094	129	28	disruption	disruption	NOUN
fbem-31094	129	29	,	,	PUNCT
fbem-31094	129	30	labor	labor	NOUN
fbem-31094	129	31	market	market	NOUN
fbem-31094	129	32	changes	change	NOUN
fbem-31094	129	33	,	,	PUNCT
fbem-31094	129	34	and	and	CCONJ
fbem-31094	129	35	organizational	organizational	ADJ
fbem-31094	129	36	management	management	NOUN
fbem-31094	129	37	in	in	ADP
fbem-31094	129	38	the	the	DET
fbem-31094	129	39	accounting	accounting	NOUN
fbem-31094	129	40	and	and	CCONJ
fbem-31094	129	41	finance	finance	NOUN
fbem-31094	129	42	fields	field	NOUN
fbem-31094	129	43	.	.	PUNCT
fbem-31094	130	1	the	the	DET
fbem-31094	130	2	conceptual	conceptual	ADJ
fbem-31094	130	3	framework	framework	NOUN
fbem-31094	130	4	developed	develop	VERB
fbem-31094	130	5	offers	offer	VERB
fbem-31094	130	6	a	a	DET
fbem-31094	130	7	solid	solid	ADJ
fbem-31094	130	8	foundation	foundation	NOUN
fbem-31094	130	9	for	for	ADP
fbem-31094	130	10	future	future	ADJ
fbem-31094	130	11	empirical	empirical	ADJ
fbem-31094	130	12	research	research	NOUN
fbem-31094	130	13	and	and	CCONJ
fbem-31094	130	14	model	model	NOUN
fbem-31094	130	15	refinement	refinement	NOUN
fbem-31094	130	16	in	in	ADP
fbem-31094	130	17	emerging	emerge	VERB
fbem-31094	130	18	economies	economy	NOUN
fbem-31094	130	19	undergoing	undergo	VERB
fbem-31094	130	20	similar	similar	ADJ
fbem-31094	130	21	digital	digital	ADJ
fbem-31094	130	22	transitions	transition	NOUN
fbem-31094	130	23	.	.	PUNCT
fbem-31094	131	1	from	from	ADP
fbem-31094	131	2	a	a	DET
fbem-31094	131	3	practical	practical	ADJ
fbem-31094	131	4	standpoint	standpoint	NOUN
fbem-31094	131	5	,	,	PUNCT
fbem-31094	131	6	the	the	DET
fbem-31094	131	7	study	study	NOUN
fbem-31094	131	8	offers	offer	VERB
fbem-31094	131	9	valuable	valuable	ADJ
fbem-31094	131	10	insights	insight	NOUN
fbem-31094	131	11	for	for	ADP
fbem-31094	131	12	business	business	NOUN
fbem-31094	131	13	leaders	leader	NOUN
fbem-31094	131	14	and	and	CCONJ
fbem-31094	131	15	policymakers	policymaker	NOUN
fbem-31094	131	16	who	who	PRON
fbem-31094	131	17	face	face	VERB
fbem-31094	131	18	the	the	DET
fbem-31094	131	19	complexities	complexity	NOUN
fbem-31094	131	20	of	of	ADP
fbem-31094	131	21	ai	ai	ADJ
fbem-31094	131	22	adoption	adoption	NOUN
fbem-31094	131	23	in	in	ADP
fbem-31094	131	24	accounting	account	VERB
fbem-31094	131	25	.	.	PUNCT
fbem-31094	132	1	the	the	DET
fbem-31094	132	2	identification	identification	NOUN
fbem-31094	132	3	of	of	ADP
fbem-31094	132	4	shifting	shift	VERB
fbem-31094	132	5	skill	skill	NOUN
fbem-31094	132	6	requirements	requirement	NOUN
fbem-31094	132	7	and	and	CCONJ
fbem-31094	132	8	workforce	workforce	NOUN
fbem-31094	132	9	-	-	PUNCT
fbem-31094	132	10	related	relate	VERB
fbem-31094	132	11	challenges	challenge	NOUN
fbem-31094	132	12	highlights	highlight	VERB
fbem-31094	132	13	the	the	DET
fbem-31094	132	14	pressing	press	VERB
fbem-31094	132	15	need	need	NOUN
fbem-31094	132	16	for	for	ADP
fbem-31094	132	17	proactive	proactive	ADJ
fbem-31094	132	18	reskilling	reskille	VERB
fbem-31094	132	19	efforts	effort	NOUN
fbem-31094	132	20	and	and	CCONJ
fbem-31094	132	21	effective	effective	ADJ
fbem-31094	132	22	change	change	NOUN
fbem-31094	132	23	management	management	NOUN
fbem-31094	132	24	to	to	PART
fbem-31094	132	25	reduce	reduce	VERB
fbem-31094	132	26	employee	employee	NOUN
fbem-31094	132	27	apprehension	apprehension	NOUN
fbem-31094	132	28	and	and	CCONJ
fbem-31094	132	29	prepare	prepare	VERB
fbem-31094	132	30	the	the	DET
fbem-31094	132	31	workforce	workforce	NOUN
fbem-31094	132	32	for	for	ADP
fbem-31094	132	33	new	new	ADJ
fbem-31094	132	34	demands	demand	NOUN
fbem-31094	132	35	.	.	PUNCT
fbem-31094	133	1	attention	attention	NOUN
fbem-31094	133	2	to	to	ADP
fbem-31094	133	3	cybersecurity	cybersecurity	NOUN
fbem-31094	133	4	measures	measure	NOUN
fbem-31094	133	5	and	and	CCONJ
fbem-31094	133	6	financial	financial	ADJ
fbem-31094	133	7	accessibility	accessibility	NOUN
fbem-31094	133	8	emphasizes	emphasize	VERB
fbem-31094	133	9	essential	essential	ADJ
fbem-31094	133	10	operational	operational	ADJ
fbem-31094	133	11	priorities	priority	NOUN
fbem-31094	133	12	,	,	PUNCT
fbem-31094	133	13	particularly	particularly	ADV
fbem-31094	133	14	for	for	ADP
fbem-31094	133	15	smaller	small	ADJ
fbem-31094	133	16	firms	firm	NOUN
fbem-31094	133	17	that	that	PRON
fbem-31094	133	18	may	may	AUX
fbem-31094	133	19	be	be	AUX
fbem-31094	133	20	vulnerable	vulnerable	ADJ
fbem-31094	133	21	to	to	ADP
fbem-31094	133	22	lagging	lag	VERB
fbem-31094	133	23	behind	behind	ADV
fbem-31094	133	24	in	in	ADP
fbem-31094	133	25	technology	technology	NOUN
fbem-31094	133	26	uptake	uptake	ADJ
fbem-31094	133	27	.	.	PUNCT
fbem-31094	134	1	additionally	additionally	ADV
fbem-31094	134	2	,	,	PUNCT
fbem-31094	134	3	the	the	DET
fbem-31094	134	4	summary	summary	NOUN
fbem-31094	134	5	of	of	ADP
fbem-31094	134	6	challenges	challenge	NOUN
fbem-31094	134	7	paired	pair	VERB
fbem-31094	134	8	with	with	ADP
fbem-31094	134	9	actionable	actionable	ADJ
fbem-31094	134	10	solutions	solution	NOUN
fbem-31094	134	11	provides	provide	VERB
fbem-31094	134	12	a	a	DET
fbem-31094	134	13	strategic	strategic	ADJ
fbem-31094	134	14	roadmap	roadmap	NOUN
fbem-31094	134	15	for	for	ADP
fbem-31094	134	16	organizations	organization	NOUN
fbem-31094	134	17	seeking	seek	VERB
fbem-31094	134	18	to	to	PART
fbem-31094	134	19	balance	balance	VERB
fbem-31094	134	20	innovation	innovation	NOUN
fbem-31094	134	21	with	with	ADP
fbem-31094	134	22	risk	risk	NOUN
fbem-31094	134	23	mitigation	mitigation	NOUN
fbem-31094	134	24	,	,	PUNCT
fbem-31094	134	25	thereby	thereby	ADV
fbem-31094	134	26	fostering	foster	VERB
fbem-31094	134	27	ethical	ethical	ADJ
fbem-31094	134	28	and	and	CCONJ
fbem-31094	134	29	sustainable	sustainable	ADJ
fbem-31094	134	30	integration	integration	NOUN
fbem-31094	134	31	of	of	ADP
fbem-31094	134	32	ai	ai	PROPN
fbem-31094	134	33	technologies	technology	NOUN
fbem-31094	134	34	.	.	PUNCT
fbem-31094	135	1	however	however	ADV
fbem-31094	135	2	,	,	PUNCT
fbem-31094	135	3	this	this	DET
fbem-31094	135	4	study	study	NOUN
fbem-31094	135	5	has	have	VERB
fbem-31094	135	6	some	some	DET
fbem-31094	135	7	limitations	limitation	NOUN
fbem-31094	135	8	.	.	PUNCT
fbem-31094	136	1	the	the	DET
fbem-31094	136	2	exclusive	exclusive	ADJ
fbem-31094	136	3	use	use	NOUN
fbem-31094	136	4	of	of	ADP
fbem-31094	136	5	secondary	secondary	ADJ
fbem-31094	136	6	sources	source	NOUN
fbem-31094	136	7	restricts	restrict	VERB
fbem-31094	136	8	the	the	DET
fbem-31094	136	9	depth	depth	NOUN
fbem-31094	136	10	of	of	ADP
fbem-31094	136	11	understanding	understanding	NOUN
fbem-31094	136	12	regarding	regard	VERB
fbem-31094	136	13	individual	individual	ADJ
fbem-31094	136	14	firm	firm	ADJ
fbem-31094	136	15	practices	practice	NOUN
fbem-31094	136	16	and	and	CCONJ
fbem-31094	136	17	employee	employee	NOUN
fbem-31094	136	18	perspectives	perspective	NOUN
fbem-31094	136	19	.	.	PUNCT
fbem-31094	137	1	given	give	VERB
fbem-31094	137	2	the	the	DET
fbem-31094	137	3	rapid	rapid	ADJ
fbem-31094	137	4	evolution	evolution	NOUN
fbem-31094	137	5	of	of	ADP
fbem-31094	137	6	ai	ai	PROPN
fbem-31094	137	7	tools	tool	NOUN
fbem-31094	137	8	,	,	PUNCT
fbem-31094	137	9	some	some	DET
fbem-31094	137	10	findings	finding	NOUN
fbem-31094	137	11	may	may	AUX
fbem-31094	137	12	soon	soon	ADV
fbem-31094	137	13	become	become	VERB
fbem-31094	137	14	less	less	ADV
fbem-31094	137	15	applicable	applicable	ADJ
fbem-31094	137	16	as	as	SCONJ
fbem-31094	137	17	new	new	ADJ
fbem-31094	137	18	technologies	technology	NOUN
fbem-31094	137	19	emerge	emerge	VERB
fbem-31094	137	20	.	.	PUNCT
fbem-31094	138	1	furthermore	furthermore	ADV
fbem-31094	138	2	,	,	PUNCT
fbem-31094	138	3	concentrating	concentrate	VERB
fbem-31094	138	4	solely	solely	ADV
fbem-31094	138	5	on	on	ADP
fbem-31094	138	6	the	the	DET
fbem-31094	138	7	chinese	chinese	ADJ
fbem-31094	138	8	market	market	NOUN
fbem-31094	138	9	limits	limit	VERB
fbem-31094	138	10	the	the	DET
fbem-31094	138	11	extent	extent	NOUN
fbem-31094	138	12	to	to	PART
fbem-31094	138	13	which	which	PRON
fbem-31094	138	14	these	these	DET
fbem-31094	138	15	insights	insight	NOUN
fbem-31094	138	16	can	can	AUX
fbem-31094	138	17	be	be	AUX
fbem-31094	138	18	generalized	generalize	VERB
fbem-31094	138	19	to	to	ADP
fbem-31094	138	20	other	other	ADJ
fbem-31094	138	21	regions	region	NOUN
fbem-31094	138	22	with	with	ADP
fbem-31094	138	23	differing	differ	VERB
fbem-31094	138	24	regulatory	regulatory	ADJ
fbem-31094	138	25	,	,	PUNCT
fbem-31094	138	26	economic	economic	ADJ
fbem-31094	138	27	,	,	PUNCT
fbem-31094	138	28	and	and	CCONJ
fbem-31094	138	29	cultural	cultural	ADJ
fbem-31094	138	30	contexts	contexts	NOUN
fbem-31094	138	31	.	.	PUNCT
fbem-31094	139	1	future	future	ADJ
fbem-31094	139	2	investigations	investigation	NOUN
fbem-31094	139	3	would	would	AUX
fbem-31094	139	4	benefit	benefit	VERB
fbem-31094	139	5	from	from	ADP
fbem-31094	139	6	collecting	collect	VERB
fbem-31094	139	7	primary	primary	ADJ
fbem-31094	139	8	data	datum	NOUN
fbem-31094	139	9	through	through	ADP
fbem-31094	139	10	methods	method	NOUN
fbem-31094	139	11	such	such	ADJ
fbem-31094	139	12	as	as	ADP
fbem-31094	139	13	surveys	survey	NOUN
fbem-31094	139	14	,	,	PUNCT
fbem-31094	139	15	interviews	interview	NOUN
fbem-31094	139	16	,	,	PUNCT
fbem-31094	139	17	and	and	CCONJ
fbem-31094	139	18	case	case	NOUN
fbem-31094	139	19	studies	study	NOUN
fbem-31094	139	20	to	to	PART
fbem-31094	139	21	validate	validate	VERB
fbem-31094	139	22	and	and	CCONJ
fbem-31094	139	23	enrich	enrich	VERB
fbem-31094	139	24	the	the	DET
fbem-31094	139	25	conceptual	conceptual	ADJ
fbem-31094	139	26	insights	insight	NOUN
fbem-31094	139	27	offered	offer	VERB
fbem-31094	139	28	here	here	ADV
fbem-31094	139	29	.	.	PUNCT
fbem-31094	140	1	long	long	ADJ
fbem-31094	140	2	-	-	PUNCT
fbem-31094	140	3	term	term	NOUN
fbem-31094	140	4	studies	study	NOUN
fbem-31094	140	5	could	could	AUX
fbem-31094	140	6	examine	examine	VERB
fbem-31094	140	7	how	how	SCONJ
fbem-31094	140	8	intelligent	intelligent	ADJ
fbem-31094	140	9	financial	financial	ADJ
fbem-31094	140	10	robots	robot	NOUN
fbem-31094	140	11	continue	continue	VERB
fbem-31094	140	12	to	to	PART
fbem-31094	140	13	influence	influence	VERB
fbem-31094	140	14	workforce	workforce	NOUN
fbem-31094	140	15	dynamics	dynamic	NOUN
fbem-31094	140	16	and	and	CCONJ
fbem-31094	140	17	organizational	organizational	ADJ
fbem-31094	140	18	effectiveness	effectiveness	NOUN
fbem-31094	140	19	over	over	ADP
fbem-31094	140	20	time	time	NOUN
fbem-31094	140	21	.	.	PUNCT
fbem-31094	141	1	comparative	comparative	ADJ
fbem-31094	141	2	analyses	analysis	NOUN
fbem-31094	141	3	across	across	ADP
fbem-31094	141	4	diverse	diverse	ADJ
fbem-31094	141	5	economic	economic	ADJ
fbem-31094	141	6	settings	setting	NOUN
fbem-31094	141	7	would	would	AUX
fbem-31094	141	8	help	help	VERB
fbem-31094	141	9	illuminate	illuminate	VERB
fbem-31094	141	10	contextual	contextual	ADJ
fbem-31094	141	11	factors	factor	NOUN
fbem-31094	141	12	that	that	PRON
fbem-31094	141	13	affect	affect	VERB
fbem-31094	141	14	ai	ai	VERB
fbem-31094	141	15	adoption	adoption	NOUN
fbem-31094	141	16	in	in	ADP
fbem-31094	141	17	accounting	account	VERB
fbem-31094	141	18	.	.	PUNCT
fbem-31094	142	1	additionally	additionally	ADV
fbem-31094	142	2	,	,	PUNCT
fbem-31094	142	3	research	research	NOUN
fbem-31094	142	4	exploring	explore	VERB
fbem-31094	142	5	ethical	ethical	ADJ
fbem-31094	142	6	considerations	consideration	NOUN
fbem-31094	142	7	,	,	PUNCT
fbem-31094	142	8	employee	employee	NOUN
fbem-31094	142	9	well	well	ADV
fbem-31094	142	10	-	-	PUNCT
fbem-31094	142	11	being	being	NOUN
fbem-31094	142	12	,	,	PUNCT
fbem-31094	142	13	and	and	CCONJ
fbem-31094	142	14	collaboration	collaboration	NOUN
fbem-31094	142	15	between	between	ADP
fbem-31094	142	16	humans	human	NOUN
fbem-31094	142	17	and	and	CCONJ
fbem-31094	142	18	robots	robot	NOUN
fbem-31094	142	19	will	will	AUX
fbem-31094	142	20	be	be	AUX
fbem-31094	142	21	vital	vital	ADJ
fbem-31094	142	22	to	to	PART
fbem-31094	142	23	promote	promote	VERB
fbem-31094	142	24	socially	socially	ADV
fbem-31094	142	25	responsible	responsible	ADJ
fbem-31094	142	26	digital	digital	ADJ
fbem-31094	142	27	transformation	transformation	NOUN
fbem-31094	142	28	within	within	ADP
fbem-31094	142	29	the	the	DET
fbem-31094	142	30	accounting	accounting	NOUN
fbem-31094	142	31	profession	profession	NOUN
fbem-31094	142	32	.	.	PUNCT
fbem-31094	143	1	references	reference	NOUN
fbem-31094	143	2	[	[	X
fbem-31094	143	3	1	1	NUM
fbem-31094	143	4	]	]	X
fbem-31094	143	5	xiong	xiong	PROPN
fbem-31094	143	6	,	,	PUNCT
fbem-31094	143	7	r.	r.	PROPN
fbem-31094	143	8	,	,	PUNCT
fbem-31094	143	9	&	&	CCONJ
fbem-31094	143	10	zhang	zhang	PROPN
fbem-31094	143	11	,	,	PUNCT
fbem-31094	143	12	x.	x.	NOUN
fbem-31094	143	13	(	(	PUNCT
fbem-31094	143	14	2019	2019	NUM
fbem-31094	143	15	)	)	PUNCT
fbem-31094	143	16	.	.	PUNCT
fbem-31094	144	1	the	the	DET
fbem-31094	144	2	impact	impact	NOUN
fbem-31094	144	3	of	of	ADP
fbem-31094	144	4	financial	financial	ADJ
fbem-31094	144	5	robots	robot	NOUN
fbem-31094	144	6	on	on	ADP
fbem-31094	144	7	enterprise	enterprise	NOUN
fbem-31094	144	8	accounting	account	VERB
fbem-31094	144	9	in	in	ADP
fbem-31094	144	10	big	big	ADJ
fbem-31094	144	11	data	datum	NOUN
fbem-31094	144	12	environment	environment	NOUN
fbem-31094	144	13	.	.	PUNCT
fbem-31094	145	1	proceedings	proceeding	NOUN
fbem-31094	145	2	of	of	ADP
fbem-31094	145	3	the	the	DET
fbem-31094	145	4	1st	1st	ADJ
fbem-31094	145	5	international	international	ADJ
fbem-31094	145	6	conference	conference	NOUN
fbem-31094	145	7	on	on	ADP
fbem-31094	145	8	business	business	NOUN
fbem-31094	145	9	,	,	PUNCT
fbem-31094	145	10	economics	economic	NOUN
fbem-31094	145	11	,	,	PUNCT
fbem-31094	145	12	management	management	NOUN
fbem-31094	145	13	science	science	NOUN
fbem-31094	145	14	(	(	PUNCT
fbem-31094	145	15	bems	bems	PROPN
fbem-31094	145	16	)	)	PUNCT
fbem-31094	145	17	.	.	PUNCT
fbem-31094	146	1	https://doi.org/10.2991/bems19.2019.41	https://doi.org/10.2991/bems19.2019.41	X
fbem-31094	147	1	[	[	X
fbem-31094	147	2	2	2	X
fbem-31094	147	3	]	]	PUNCT
fbem-31094	147	4	he	he	PRON
fbem-31094	147	5	,	,	PUNCT
fbem-31094	147	6	l.	l.	PROPN
fbem-31094	147	7	(	(	PUNCT
fbem-31094	147	8	2020	2020	NUM
fbem-31094	147	9	)	)	PUNCT
fbem-31094	147	10	.	.	PUNCT
fbem-31094	148	1	review	review	NOUN
fbem-31094	148	2	and	and	CCONJ
fbem-31094	148	3	prospect	prospect	NOUN
fbem-31094	148	4	of	of	ADP
fbem-31094	148	5	china	china	PROPN
fbem-31094	148	6	management	management	PROPN
fbem-31094	148	7	accounting	account	VERB
fbem-31094	148	8	in	in	ADP
fbem-31094	148	9	the	the	DET
fbem-31094	148	10	information	information	NOUN
fbem-31094	148	11	age	age	NOUN
fbem-31094	148	12	.	.	PUNCT
fbem-31094	149	1	journal	journal	PROPN
fbem-31094	149	2	of	of	ADP
fbem-31094	149	3	physics	physics	PROPN
fbem-31094	149	4	:	:	PUNCT
fbem-31094	149	5	conference	conference	NOUN
fbem-31094	149	6	series	series	NOUN
fbem-31094	149	7	,	,	PUNCT
fbem-31094	149	8	1607	1607	NUM
fbem-31094	149	9	.	.	PUNCT
fbem-31094	150	1	https://doi.org/10.1088/17426596/1607/1/012125	https://doi.org/10.1088/17426596/1607/1/012125	X
fbem-31094	151	1	[	[	X
fbem-31094	151	2	3	3	NUM
fbem-31094	151	3	]	]	X
fbem-31094	151	4	liu	liu	PROPN
fbem-31094	151	5	,	,	PUNCT
fbem-31094	151	6	x.	x.	PROPN
fbem-31094	151	7	,	,	PUNCT
fbem-31094	151	8	nur	nur	VERB
fbem-31094	151	9	nadirah	nadirah	PROPN
fbem-31094	151	10	binti	binti	PROPN
fbem-31094	151	11	mohamad	mohamad	PROPN
fbem-31094	151	12	ishak	ishak	PROPN
fbem-31094	151	13	,	,	PUNCT
fbem-31094	151	14	&	&	CCONJ
fbem-31094	151	15	others	other	NOUN
fbem-31094	151	16	.	.	PUNCT
fbem-31094	152	1	(	(	PUNCT
fbem-31094	152	2	2023	2023	NUM
fbem-31094	152	3	)	)	PUNCT
fbem-31094	152	4	.	.	PUNCT
fbem-31094	153	1	research	research	NOUN
fbem-31094	153	2	on	on	ADP
fbem-31094	153	3	the	the	DET
fbem-31094	153	4	application	application	NOUN
fbem-31094	153	5	and	and	CCONJ
fbem-31094	153	6	development	development	NOUN
fbem-31094	153	7	of	of	ADP
fbem-31094	153	8	rpa	rpa	PROPN
fbem-31094	153	9	in	in	ADP
fbem-31094	153	10	accounting	account	VERB
fbem-31094	153	11	higher	high	ADJ
fbem-31094	153	12	vocational	vocational	ADJ
fbem-31094	153	13	education	education	NOUN
fbem-31094	153	14	:	:	PUNCT
fbem-31094	153	15	a	a	DET
fbem-31094	153	16	chinese	chinese	ADJ
fbem-31094	153	17	perspective	perspective	NOUN
fbem-31094	153	18	.	.	PUNCT
fbem-31094	154	1	international	international	ADJ
fbem-31094	154	2	journal	journal	PROPN
fbem-31094	154	3	of	of	ADP
fbem-31094	154	4	education	education	NOUN
fbem-31094	154	5	and	and	CCONJ
fbem-31094	154	6	humanities	humanity	NOUN
fbem-31094	154	7	.	.	PUNCT
fbem-31094	155	1	https://doi.org/10.54097/ijeh.v10i2.11592	https://doi.org/10.54097/ijeh.v10i2.11592	X
fbem-31094	156	1	[	[	X
fbem-31094	156	2	4	4	NUM
fbem-31094	156	3	]	]	X
fbem-31094	156	4	ye	ye	NOUN
fbem-31094	156	5	,	,	PUNCT
fbem-31094	156	6	y.	y.	PROPN
fbem-31094	156	7	(	(	PUNCT
fbem-31094	156	8	2024	2024	NUM
fbem-31094	156	9	)	)	PUNCT
fbem-31094	156	10	.	.	PUNCT
fbem-31094	157	1	design	design	NOUN
fbem-31094	157	2	of	of	ADP
fbem-31094	157	3	an	an	DET
fbem-31094	157	4	intelligent	intelligent	ADJ
fbem-31094	157	5	financial	financial	ADJ
fbem-31094	157	6	sharing	sharing	NOUN
fbem-31094	157	7	platform	platform	NOUN
fbem-31094	157	8	driven	drive	VERB
fbem-31094	157	9	by	by	ADP
fbem-31094	157	10	digital	digital	ADJ
fbem-31094	157	11	economy	economy	NOUN
fbem-31094	157	12	and	and	CCONJ
fbem-31094	157	13	its	its	PRON
fbem-31094	157	14	role	role	NOUN
fbem-31094	157	15	in	in	ADP
fbem-31094	157	16	optimising	optimise	VERB
fbem-31094	157	17	accounting	accounting	NOUN
fbem-31094	157	18	transformation	transformation	NOUN
fbem-31094	157	19	production	production	NOUN
fbem-31094	157	20	.	.	PUNCT
fbem-31094	158	1	international	international	ADJ
fbem-31094	158	2	journal	journal	PROPN
fbem-31094	158	3	of	of	ADP
fbem-31094	158	4	data	data	PROPN
fbem-31094	158	5	mining	mining	NOUN
fbem-31094	158	6	and	and	CCONJ
fbem-31094	158	7	bioinformatics	bioinformatic	NOUN
fbem-31094	158	8	,	,	PUNCT
fbem-31094	158	9	28(3	28(3	NUM
fbem-31094	158	10	-	-	SYM
fbem-31094	158	11	4	4	NUM
fbem-31094	158	12	)	)	PUNCT
fbem-31094	158	13	,	,	PUNCT
fbem-31094	158	14	340	340	NUM
fbem-31094	158	15	-	-	SYM
fbem-31094	158	16	351	351	NUM
fbem-31094	158	17	.	.	PUNCT
fbem-31094	159	1	[	[	X
fbem-31094	159	2	5	5	NUM
fbem-31094	159	3	]	]	X
fbem-31094	159	4	rahim	rahim	PROPN
fbem-31094	159	5	,	,	PUNCT
fbem-31094	159	6	r.	r.	PROPN
fbem-31094	159	7	,	,	PUNCT
fbem-31094	159	8	&	&	CCONJ
fbem-31094	159	9	chishti	chishti	PROPN
fbem-31094	159	10	,	,	PUNCT
fbem-31094	159	11	m.	m.	NOUN
fbem-31094	159	12	(	(	PUNCT
fbem-31094	159	13	2024	2024	NUM
fbem-31094	159	14	)	)	PUNCT
fbem-31094	159	15	.	.	PUNCT
fbem-31094	160	1	artificial	artificial	ADJ
fbem-31094	160	2	intelligence	intelligence	NOUN
fbem-31094	160	3	applications	application	NOUN
fbem-31094	160	4	in	in	ADP
fbem-31094	160	5	accounting	accounting	NOUN
fbem-31094	160	6	and	and	CCONJ
fbem-31094	160	7	finance	finance	NOUN
fbem-31094	160	8	.	.	PUNCT
fbem-31094	161	1	2024	2024	NUM
fbem-31094	161	2	asu	asu	PROPN
fbem-31094	161	3	international	international	ADJ
fbem-31094	161	4	conference	conference	NOUN
fbem-31094	161	5	in	in	ADP
fbem-31094	161	6	emerging	emerge	VERB
fbem-31094	161	7	technologies	technology	NOUN
fbem-31094	161	8	for	for	ADP
fbem-31094	161	9	sustainability	sustainability	NOUN
fbem-31094	161	10	and	and	CCONJ
fbem-31094	161	11	intelligent	intelligent	ADJ
fbem-31094	161	12	systems	system	NOUN
fbem-31094	161	13	(	(	PUNCT
fbem-31094	161	14	icetsis	icetsis	NOUN
fbem-31094	161	15	)	)	PUNCT
fbem-31094	161	16	,	,	PUNCT
fbem-31094	161	17	1782–1786	1782–1786	NUM
fbem-31094	161	18	.	.	PUNCT
fbem-31094	162	1	https://doi.org/10.1109/icetsis61505.2024.10459526	https://doi.org/10.1109/icetsis61505.2024.10459526	NOUN
fbem-31094	163	1	[	[	X
fbem-31094	163	2	6	6	NUM
fbem-31094	163	3	]	]	X
fbem-31094	163	4	zhang	zhang	PROPN
fbem-31094	163	5	,	,	PUNCT
fbem-31094	163	6	j.	j.	PROPN
fbem-31094	163	7	(	(	PUNCT
fbem-31094	163	8	2021	2021	NUM
fbem-31094	163	9	)	)	PUNCT
fbem-31094	163	10	.	.	PUNCT
fbem-31094	164	1	innovation	innovation	NOUN
fbem-31094	164	2	of	of	ADP
fbem-31094	164	3	accounting	accounting	NOUN
fbem-31094	164	4	industry	industry	NOUN
fbem-31094	164	5	based	base	VERB
fbem-31094	164	6	on	on	ADP
fbem-31094	164	7	artificial	artificial	ADJ
fbem-31094	164	8	intelligence	intelligence	NOUN
fbem-31094	164	9	.	.	PUNCT
fbem-31094	165	1	lecture	lecture	NOUN
fbem-31094	165	2	notes	note	NOUN
fbem-31094	165	3	on	on	ADP
fbem-31094	165	4	data	datum	NOUN
fbem-31094	165	5	engineering	engineering	NOUN
fbem-31094	165	6	and	and	CCONJ
fbem-31094	165	7	communications	communication	NOUN
fbem-31094	165	8	technologies	technology	NOUN
fbem-31094	165	9	.	.	PUNCT
fbem-31094	166	1	https://doi.org/10.1007/978981-16-5857-0_74	https://doi.org/10.1007/978981-16-5857-0_74	NOUN
fbem-31094	166	2	[	[	X
fbem-31094	166	3	7	7	NUM
fbem-31094	166	4	]	]	X
fbem-31094	166	5	dong	dong	NOUN
fbem-31094	166	6	,	,	PUNCT
fbem-31094	166	7	y.	y.	NOUN
fbem-31094	166	8	(	(	PUNCT
fbem-31094	166	9	2021	2021	NUM
fbem-31094	166	10	)	)	PUNCT
fbem-31094	166	11	.	.	PUNCT
fbem-31094	167	1	influence	influence	NOUN
fbem-31094	167	2	of	of	ADP
fbem-31094	167	3	rpa	rpa	PROPN
fbem-31094	167	4	financial	financial	ADJ
fbem-31094	167	5	robot	robot	NOUN
fbem-31094	167	6	on	on	ADP
fbem-31094	167	7	financial	financial	ADJ
fbem-31094	167	8	accounting	accounting	NOUN
fbem-31094	167	9	and	and	CCONJ
fbem-31094	167	10	its	its	PRON
fbem-31094	167	11	countermeasures	countermeasure	NOUN
fbem-31094	167	12	.	.	PUNCT
fbem-31094	168	1	advances	advance	NOUN
fbem-31094	168	2	in	in	ADP
fbem-31094	168	3	intelligent	intelligent	ADJ
fbem-31094	168	4	130	130	NUM
fbem-31094	168	5	systems	system	NOUN
fbem-31094	168	6	and	and	CCONJ
fbem-31094	168	7	computing	computing	NOUN
fbem-31094	168	8	,	,	PUNCT
fbem-31094	168	9	33–40	33–40	NUM
fbem-31094	168	10	.	.	PUNCT
fbem-31094	168	11	https://doi.org/10.1007/9783-030-89508-2_5	https://doi.org/10.1007/9783-030-89508-2_5	NOUN
fbem-31094	169	1	[	[	X
fbem-31094	169	2	8	8	NUM
fbem-31094	169	3	]	]	SYM
fbem-31094	169	4	li	li	PROPN
fbem-31094	169	5	,	,	PUNCT
fbem-31094	169	6	l.	l.	PROPN
fbem-31094	169	7	,	,	PUNCT
fbem-31094	169	8	&	&	CCONJ
fbem-31094	169	9	zhang	zhang	PROPN
fbem-31094	169	10	,	,	PUNCT
fbem-31094	169	11	l.	l.	PROPN
fbem-31094	169	12	(	(	PUNCT
fbem-31094	169	13	2019	2019	NUM
fbem-31094	169	14	)	)	PUNCT
fbem-31094	169	15	.	.	PUNCT
fbem-31094	170	1	challenges	challenge	NOUN
fbem-31094	170	2	and	and	CCONJ
fbem-31094	170	3	countermeasures	countermeasure	NOUN
fbem-31094	170	4	faced	face	VERB
fbem-31094	170	5	by	by	ADP
fbem-31094	170	6	financial	financial	ADJ
fbem-31094	170	7	personnel	personnel	NOUN
fbem-31094	170	8	under	under	ADP
fbem-31094	170	9	financial	financial	ADJ
fbem-31094	170	10	robots	robot	NOUN
fbem-31094	170	11	.	.	PUNCT
fbem-31094	171	1	proceedings	proceeding	NOUN
fbem-31094	171	2	of	of	ADP
fbem-31094	171	3	the	the	DET
fbem-31094	171	4	2019	2019	NUM
fbem-31094	171	5	3rd	3rd	ADJ
fbem-31094	171	6	international	international	ADJ
fbem-31094	171	7	seminar	seminar	NOUN
fbem-31094	171	8	on	on	ADP
fbem-31094	171	9	education	education	NOUN
fbem-31094	171	10	,	,	PUNCT
fbem-31094	171	11	management	management	NOUN
fbem-31094	171	12	and	and	CCONJ
fbem-31094	171	13	social	social	ADJ
fbem-31094	171	14	sciences	science	NOUN
fbem-31094	171	15	(	(	PUNCT
fbem-31094	171	16	isemss	isemss	NOUN
fbem-31094	171	17	)	)	PUNCT
fbem-31094	171	18	.	.	PUNCT
fbem-31094	172	1	https://doi.org/10.2991/isemss-19.2019.5	https://doi.org/10.2991/isemss-19.2019.5	NOUN
fbem-31094	173	1	[	[	X
fbem-31094	173	2	9	9	NUM
fbem-31094	173	3	]	]	X
fbem-31094	173	4	guo	guo	X
fbem-31094	173	5	,	,	PUNCT
fbem-31094	173	6	x.	x.	NOUN
fbem-31094	173	7	(	(	PUNCT
fbem-31094	173	8	2019	2019	NUM
fbem-31094	173	9	)	)	PUNCT
fbem-31094	173	10	.	.	PUNCT
fbem-31094	174	1	research	research	NOUN
fbem-31094	174	2	on	on	ADP
fbem-31094	174	3	the	the	DET
fbem-31094	174	4	transition	transition	NOUN
fbem-31094	174	5	from	from	ADP
fbem-31094	174	6	financial	financial	ADJ
fbem-31094	174	7	accounting	accounting	NOUN
fbem-31094	174	8	to	to	ADP
fbem-31094	174	9	management	management	NOUN
fbem-31094	174	10	accounting	account	VERB
fbem-31094	174	11	under	under	ADP
fbem-31094	174	12	the	the	DET
fbem-31094	174	13	background	background	NOUN
fbem-31094	174	14	of	of	ADP
fbem-31094	174	15	artificial	artificial	ADJ
fbem-31094	174	16	intelligence	intelligence	NOUN
fbem-31094	174	17	.	.	PUNCT
fbem-31094	175	1	journal	journal	PROPN
fbem-31094	175	2	of	of	ADP
fbem-31094	175	3	physics	physics	PROPN
fbem-31094	175	4	:	:	PUNCT
fbem-31094	175	5	conference	conference	NOUN
fbem-31094	175	6	series	series	NOUN
fbem-31094	175	7	,	,	PUNCT
fbem-31094	175	8	1345	1345	NUM
fbem-31094	175	9	,	,	PUNCT
fbem-31094	175	10	042031	042031	NUM
fbem-31094	175	11	.	.	PUNCT
fbem-31094	176	1	https://doi.org/10.1088/17426596/1345/4/042031	https://doi.org/10.1088/17426596/1345/4/042031	PROPN
fbem-31094	177	1	[	[	X
fbem-31094	177	2	10	10	NUM
fbem-31094	177	3	]	]	X
fbem-31094	177	4	jędrzejka	jędrzejka	PROPN
fbem-31094	177	5	,	,	PUNCT
fbem-31094	177	6	d.	d.	PROPN
fbem-31094	177	7	(	(	PUNCT
fbem-31094	177	8	2019	2019	NUM
fbem-31094	177	9	)	)	PUNCT
fbem-31094	177	10	.	.	PUNCT
fbem-31094	178	1	robotic	robotic	ADJ
fbem-31094	178	2	process	process	NOUN
fbem-31094	178	3	automation	automation	NOUN
fbem-31094	178	4	and	and	CCONJ
fbem-31094	178	5	its	its	PRON
fbem-31094	178	6	impact	impact	NOUN
fbem-31094	178	7	on	on	ADP
fbem-31094	178	8	accounting	account	VERB
fbem-31094	178	9	.	.	PUNCT
fbem-31094	179	1	zeszyty	zeszyty	NOUN
fbem-31094	179	2	teoretyczne	teoretyczne	PROPN
fbem-31094	179	3	rachunkowości	rachunkowości	VERB
fbem-31094	179	4	,	,	PUNCT
fbem-31094	179	5	105	105	NUM
fbem-31094	179	6	,	,	PUNCT
fbem-31094	179	7	137–166	137–166	NUM
fbem-31094	179	8	.	.	PUNCT
fbem-31094	180	1	https://doi.org/10.5604/01.3001.0013.6061	https://doi.org/10.5604/01.3001.0013.6061	PROPN
fbem-31094	181	1	[	[	X
fbem-31094	181	2	11	11	NUM
fbem-31094	181	3	]	]	X
fbem-31094	181	4	zhang	zhang	PROPN
fbem-31094	181	5	,	,	PUNCT
fbem-31094	181	6	c.	c.	PROPN
fbem-31094	181	7	,	,	PUNCT
fbem-31094	181	8	zhu	zhu	PROPN
fbem-31094	181	9	,	,	PUNCT
fbem-31094	181	10	w.	w.	PROPN
fbem-31094	181	11	,	,	PUNCT
fbem-31094	181	12	dai	dai	PROPN
fbem-31094	181	13	,	,	PUNCT
fbem-31094	181	14	j.	j.	PROPN
fbem-31094	181	15	,	,	PUNCT
fbem-31094	181	16	wu	wu	PROPN
fbem-31094	181	17	,	,	PUNCT
fbem-31094	181	18	y.	y.	PROPN
fbem-31094	181	19	,	,	PUNCT
fbem-31094	181	20	&	&	CCONJ
fbem-31094	181	21	chen	chen	PROPN
fbem-31094	181	22	,	,	PUNCT
fbem-31094	181	23	x.	x.	NOUN
fbem-31094	181	24	(	(	PUNCT
fbem-31094	181	25	2023	2023	NUM
fbem-31094	181	26	)	)	PUNCT
fbem-31094	181	27	.	.	PUNCT
fbem-31094	182	1	ethical	ethical	ADJ
fbem-31094	182	2	impact	impact	NOUN
fbem-31094	182	3	of	of	ADP
fbem-31094	182	4	artificial	artificial	ADJ
fbem-31094	182	5	intelligence	intelligence	NOUN
fbem-31094	182	6	in	in	ADP
fbem-31094	182	7	managerial	managerial	ADJ
fbem-31094	182	8	accounting	accounting	NOUN
fbem-31094	182	9	.	.	PUNCT
fbem-31094	183	1	international	international	ADJ
fbem-31094	183	2	journal	journal	PROPN
fbem-31094	183	3	of	of	ADP
fbem-31094	183	4	accounting	accounting	NOUN
fbem-31094	183	5	information	information	NOUN
fbem-31094	183	6	systems	system	NOUN
fbem-31094	183	7	,	,	PUNCT
fbem-31094	183	8	49	49	NUM
fbem-31094	183	9	,	,	PUNCT
fbem-31094	183	10	100619	100619	NUM
fbem-31094	183	11	.	.	PUNCT
fbem-31094	184	1	[	[	X
fbem-31094	184	2	12	12	NUM
fbem-31094	184	3	]	]	X
fbem-31094	184	4	zhang	zhang	PROPN
fbem-31094	184	5	,	,	PUNCT
fbem-31094	184	6	a.	a.	PROPN
fbem-31094	184	7	,	,	PUNCT
fbem-31094	184	8	&	&	CCONJ
fbem-31094	184	9	zhao	zhao	PROPN
fbem-31094	184	10	,	,	PUNCT
fbem-31094	184	11	y.	y.	PROPN
fbem-31094	184	12	(	(	PUNCT
fbem-31094	184	13	2022	2022	NUM
fbem-31094	184	14	)	)	PUNCT
fbem-31094	184	15	.	.	PUNCT
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fbem-31094	185	2	challenges	challenge	NOUN
fbem-31094	185	3	of	of	ADP
fbem-31094	185	4	accounting	account	VERB
fbem-31094	185	5	education	education	NOUN
fbem-31094	185	6	in	in	ADP
fbem-31094	185	7	china	china	PROPN
fbem-31094	185	8	using	use	VERB
fbem-31094	185	9	artificial	artificial	ADJ
fbem-31094	185	10	intelligence	intelligence	NOUN
fbem-31094	185	11	assisted	assist	VERB
fbem-31094	185	12	multimedia	multimedia	NOUN
fbem-31094	185	13	based	base	VERB
fbem-31094	185	14	smart	smart	ADJ
fbem-31094	185	15	accounting	accounting	NOUN
fbem-31094	185	16	system	system	NOUN
fbem-31094	185	17	.	.	PUNCT
fbem-31094	186	1	acm	acm	PROPN
fbem-31094	186	2	transactions	transaction	NOUN
fbem-31094	186	3	on	on	ADP
fbem-31094	186	4	asian	asian	ADJ
fbem-31094	186	5	and	and	CCONJ
fbem-31094	186	6	low	low	ADJ
fbem-31094	186	7	-	-	PUNCT
fbem-31094	186	8	resource	resource	NOUN
fbem-31094	186	9	language	language	NOUN
fbem-31094	186	10	information	information	NOUN
fbem-31094	186	11	processing	processing	NOUN
fbem-31094	186	12	.	.	PUNCT
fbem-31094	186	13	https://doi.org/10.1145/3517914	https://doi.org/10.1145/3517914	PART
fbem-31094	187	1	[	[	X
fbem-31094	187	2	13	13	NUM
fbem-31094	187	3	]	]	SYM
fbem-31094	187	4	cui	cui	PROPN
fbem-31094	187	5	,	,	PUNCT
fbem-31094	187	6	h.	h.	PROPN
fbem-31094	187	7	,	,	PUNCT
fbem-31094	187	8	liang	liang	PROPN
fbem-31094	187	9	,	,	PUNCT
fbem-31094	187	10	s.	s.	PROPN
fbem-31094	187	11	,	,	PUNCT
fbem-31094	187	12	&	&	CCONJ
fbem-31094	187	13	xu	xu	PROPN
fbem-31094	187	14	,	,	PUNCT
fbem-31094	187	15	c.	c.	PROPN
fbem-31094	187	16	(	(	PUNCT
fbem-31094	187	17	2024	2024	NUM
fbem-31094	187	18	)	)	PUNCT
fbem-31094	187	19	.	.	PUNCT
fbem-31094	188	1	robots	robot	NOUN
fbem-31094	188	2	and	and	CCONJ
fbem-31094	188	3	accounting	accounting	NOUN
fbem-31094	188	4	comparability	comparability	NOUN
fbem-31094	188	5	:	:	PUNCT
fbem-31094	188	6	evidence	evidence	NOUN
fbem-31094	188	7	from	from	ADP
fbem-31094	188	8	chinese	chinese	ADJ
fbem-31094	188	9	manufacturing	manufacturing	NOUN
fbem-31094	188	10	.	.	PUNCT
fbem-31094	189	1	accounting	accounting	NOUN
fbem-31094	189	2	&	&	CCONJ
fbem-31094	189	3	finance	finance	PROPN
fbem-31094	189	4	.	.	PUNCT
fbem-31094	190	1	https://doi.org/10.1111/acfi.13363	https://doi.org/10.1111/acfi.13363	NOUN