id	sid	eid	entity	type
gujaf-377	1	1	microsoft	ORG
gujaf-377	1	2	hassan	PERSON
gujaf-377	1	3	6 1	CARDINAL
gujaf-377	1	4	vol.6	NORP
gujaf-377	1	5	1, april	DATE
gujaf-377	1	6	2025 168	CARDINAL
gujaf-377	1	7	kwara	GPE
gujaf-377	1	8	muhammed lawal subair	PERSON
gujaf-377	1	9	phd department of accounting	ORG
gujaf-377	1	10	social sciences kwara state university	ORG
gujaf-377	1	11	malete	ORG
gujaf-377	1	12	ezekiel aiyenijo adigbole	PERSON
gujaf-377	1	13	phd department of accounting faculty	ORG
gujaf-377	2	1	adigbolee@unilorin.edu.ng	PERSON
gujaf-377	2	2	kolawole abdulgafar	PERSON
gujaf-377	2	3	mohammed e-mail	PERSON
gujaf-377	3	1	kwara state	PERSON
gujaf-377	3	2	polytechnic	GPE
gujaf-377	5	1	kwara state	PERSON
gujaf-377	6	1	eight	CARDINAL
gujaf-377	6	2	8)	CARDINAL
gujaf-377	6	3	kwara state	PERSON
gujaf-377	10	1	0.001	CARDINAL
gujaf-377	13	1	sma outcome	ORG
gujaf-377	15	1	gusau journal of accounting	ORG
gujaf-377	15	2	vol.6	NORP
gujaf-377	15	3	1, april	DATE
gujaf-377	15	4	2025	CARDINAL
gujaf-377	15	5	169 1.0	CARDINAL
gujaf-377	15	6	2018	DATE
gujaf-377	17	1	2000	DATE
gujaf-377	18	1	today	DATE
gujaf-377	18	2	nigeria	GPE
gujaf-377	18	3	adegbie	NORP
gujaf-377	18	4	2019	DATE
gujaf-377	20	1	nigerian	NORP
gujaf-377	20	2	al.	GPE
gujaf-377	20	3	2020	DATE
gujaf-377	21	1	kwara state	PERSON
gujaf-377	25	1	nigerian	NORP
gujaf-377	25	2	kwara state	GPE
gujaf-377	26	1	nigeria	GPE
gujaf-377	27	1	kwara state	GPE
gujaf-377	29	1	nigeria	NORP
gujaf-377	30	1	sma gusau journal of accounting	ORG
gujaf-377	30	2	vol.6	NORP
gujaf-377	30	3	1, april	DATE
gujaf-377	30	4	2025	CARDINAL
gujaf-377	30	5	170	CARDINAL
gujaf-377	32	1	2024	CARDINAL
gujaf-377	35	1	kwara state	GPE
gujaf-377	35	2	ho2	ORG
gujaf-377	35	3	kwara state	GPE
gujaf-377	35	4	kwara state	GPE
gujaf-377	35	5	kwara state	GPE
gujaf-377	35	6	ho5	ORG
gujaf-377	35	7	kwara state	ORG
gujaf-377	36	1	2019	DATE
gujaf-377	38	1	landry	PERSON
gujaf-377	38	2	2019	DATE
gujaf-377	39	1	2024	CARDINAL
gujaf-377	40	1	one	CARDINAL
gujaf-377	41	1	rasheed et al	PERSON
gujaf-377	42	1	2020	DATE
gujaf-377	43	1	rasheed et al.	PERSON
gujaf-377	43	2	2020	DATE
gujaf-377	44	1	serrat	ORG
gujaf-377	44	2	2017	DATE
gujaf-377	45	1	babatunde	PERSON
gujaf-377	46	1	2023	CARDINAL
gujaf-377	47	1	babatunde	PERSON
gujaf-377	47	2	haruna	PERSON
gujaf-377	47	3	2023	CARDINAL
gujaf-377	48	1	2023	CARDINAL
gujaf-377	50	1	2023	CARDINAL
gujaf-377	51	1	2023	CARDINAL
gujaf-377	52	1	vol.6	NORP
gujaf-377	52	2	1, april,	DATE
gujaf-377	52	3	2025	CARDINAL
gujaf-377	52	4	171	CARDINAL
gujaf-377	53	1	2017	DATE
gujaf-377	54	1	2023	CARDINAL
gujaf-377	55	1	riggio et al	PERSON
gujaf-377	56	1	2020	DATE
gujaf-377	58	1	riggio et al	PERSON
gujaf-377	59	1	2020	DATE
gujaf-377	62	1	2021	CARDINAL
gujaf-377	63	1	2023	CARDINAL
gujaf-377	64	1	1981	DATE
gujaf-377	64	2	2023	CARDINAL
gujaf-377	65	1	drury	ORG
gujaf-377	65	2	2023	CARDINAL
gujaf-377	66	1	kaplan & norton	ORG
gujaf-377	66	2	2023	CARDINAL
gujaf-377	67	1	2022	CARDINAL
gujaf-377	67	2	cima	ORG
gujaf-377	67	3	2022	CARDINAL
gujaf-377	68	1	bhimani & bromwich	ORG
gujaf-377	68	2	2023	CARDINAL
gujaf-377	69	1	2022	CARDINAL
gujaf-377	70	1	2022	CARDINAL
gujaf-377	71	1	feng & zhang	ORG
gujaf-377	71	2	2024	DATE
gujaf-377	72	1	2024	DATE
gujaf-377	73	1	2023	CARDINAL
gujaf-377	77	1	sma	ORG
gujaf-377	77	2	gusau journal of accounting	ORG
gujaf-377	77	3	vol.6	NORP
gujaf-377	77	4	1, april	DATE
gujaf-377	77	5	2025	CARDINAL
gujaf-377	77	6	172	CARDINAL
gujaf-377	78	1	kaizen	PERSON
gujaf-377	79	1	agu et al.	ORG
gujaf-377	79	2	2016	DATE
gujaf-377	82	1	cooper & slagmulder	ORG
gujaf-377	82	2	1997	DATE
gujaf-377	85	1	sherif & kolarik	ORG
gujaf-377	85	2	1981	DATE
gujaf-377	87	1	kaizen	PERSON
gujaf-377	88	1	2005	DATE
gujaf-377	89	1	kaizen	PERSON
gujaf-377	91	1	2020	DATE
gujaf-377	94	1	douglas mcgregor	PERSON
gujaf-377	94	2	1960	DATE
gujaf-377	95	1	mcgregor	PERSON
gujaf-377	96	1	mcgregor	PERSON
gujaf-377	96	2	wangdi & tobgay	ORG
gujaf-377	96	3	2022	CARDINAL
gujaf-377	97	1	vol.6	NORP
gujaf-377	97	2	1, april	DATE
gujaf-377	97	3	2025 173	QUANTITY
gujaf-377	98	1	mcgregor	PERSON
gujaf-377	99	1	hussain	GPE
gujaf-377	99	2	ul haque, & baloch	ORG
gujaf-377	99	3	2019	DATE
gujaf-377	100	1	kwara state	GPE
gujaf-377	103	1	2017	CARDINAL
gujaf-377	103	2	bahrain	GPE
gujaf-377	107	1	2017	CARDINAL
gujaf-377	109	1	hartmann	GPE
gujaf-377	109	2	2021	CARDINAL
gujaf-377	110	1	eskenazi	GPE
gujaf-377	110	2	hartmann	GPE
gujaf-377	110	3	2016	DATE
gujaf-377	111	1	thirty	CARDINAL
gujaf-377	114	1	aminu & musa	ORG
gujaf-377	114	2	2021	CARDINAL
gujaf-377	114	3	nigerian	NORP
gujaf-377	115	1	220	CARDINAL
gujaf-377	115	2	600	CARDINAL
gujaf-377	115	3	15	CARDINAL
gujaf-377	116	1	vol.6	NORP
gujaf-377	116	2	1, april,	DATE
gujaf-377	116	3	2025	CARDINAL
gujaf-377	118	1	sma practices	ORG
gujaf-377	120	1	garcía-sánchez	ORG
gujaf-377	120	2	2021	CARDINAL
gujaf-377	120	3	spanish	NORP
gujaf-377	121	1	30	CARDINAL
gujaf-377	126	1	nguyen & phan	ORG
gujaf-377	126	2	2021	CARDINAL
gujaf-377	126	3	vietnam	GPE
gujaf-377	128	1	300	CARDINAL
gujaf-377	128	2	120	CARDINAL
gujaf-377	133	1	rahman	PERSON
gujaf-377	133	2	2022	CARDINAL
gujaf-377	133	3	sri lanka	GPE
gujaf-377	134	1	50	CARDINAL
gujaf-377	135	1	35	CARDINAL
gujaf-377	140	1	abdullah	PERSON
gujaf-377	140	2	krishnan	PERSON
gujaf-377	140	3	mohd zakaria	PERSON
gujaf-377	140	4	morris	PERSON
gujaf-377	140	5	2022	CARDINAL
gujaf-377	142	1	the gusau journal of accounting	ORG
gujaf-377	142	2	vol.6	NORP
gujaf-377	142	3	1, april,	DATE
gujaf-377	142	4	2025	CARDINAL
gujaf-377	142	5	175	CARDINAL
gujaf-377	143	1	jones	PERSON
gujaf-377	143	2	2022	CARDINAL
gujaf-377	143	3	the united kingdom	GPE
gujaf-377	145	1	250	CARDINAL
gujaf-377	145	2	500	CARDINAL
gujaf-377	150	1	khan & akhtar	ORG
gujaf-377	150	2	2022	CARDINAL
gujaf-377	150	3	pakistan	GPE
gujaf-377	151	1	400	CARDINAL
gujaf-377	151	2	250	CARDINAL
gujaf-377	152	1	wong	GPE
gujaf-377	155	1	pillai & ramachandran	ORG
gujaf-377	156	1	2022	CARDINAL
gujaf-377	156	2	indian	NORP
gujaf-377	157	1	350	CARDINAL
gujaf-377	158	1	200	CARDINAL
gujaf-377	163	1	jones & morgan	ORG
gujaf-377	163	2	2022	CARDINAL
gujaf-377	163	3	uk	GPE
gujaf-377	165	1	500	CARDINAL
gujaf-377	165	2	250	CARDINAL
gujaf-377	168	1	vol.6	NORP
gujaf-377	168	2	1, april,	DATE
gujaf-377	170	1	akram	ORG
gujaf-377	170	2	arshad & saeed	ORG
gujaf-377	170	3	2022	CARDINAL
gujaf-377	170	4	pakistan	GPE
gujaf-377	172	1	200	CARDINAL
gujaf-377	172	2	150	CARDINAL
gujaf-377	179	1	musa, & ismail	ORG
gujaf-377	179	2	2023	CARDINAL
gujaf-377	179	3	nigerian	NORP
gujaf-377	180	1	500	CARDINAL
gujaf-377	181	1	200	CARDINAL
gujaf-377	186	1	smith, & brown	ORG
gujaf-377	187	1	2023	CARDINAL
gujaf-377	187	2	the united kingdom	GPE
gujaf-377	188	1	three	CARDINAL
gujaf-377	189	1	45	CARDINAL
gujaf-377	193	1	chaudhry, & raza	ORG
gujaf-377	194	1	2023	CARDINAL
gujaf-377	194	2	pakistani	NORP
gujaf-377	196	1	300	CARDINAL
gujaf-377	196	2	20	CARDINAL
gujaf-377	196	3	180	CARDINAL
gujaf-377	197	1	gusau journal of accounting	ORG
gujaf-377	197	2	vol.6	NORP
gujaf-377	197	3	1, april	DATE
gujaf-377	197	4	2025	CARDINAL
gujaf-377	197	5	177	CARDINAL
gujaf-377	201	1	ibrahim	PERSON
gujaf-377	202	1	2023	CARDINAL
gujaf-377	202	2	nigerian	NORP
gujaf-377	203	1	600	CARDINAL
gujaf-377	203	2	50	CARDINAL
gujaf-377	203	3	350	CARDINAL
gujaf-377	204	1	eci	PERSON
gujaf-377	204	2	5	CARDINAL
gujaf-377	209	1	kwara	GPE
gujaf-377	210	1	2017	CARDINAL
gujaf-377	210	2	2022	CARDINAL
gujaf-377	212	1	2019	DATE
gujaf-377	212	2	abdullah et al	PERSON
gujaf-377	213	1	2022	CARDINAL
gujaf-377	216	1	2021	CARDINAL
gujaf-377	216	2	abdullah et al	PERSON
gujaf-377	217	1	2022	CARDINAL
gujaf-377	218	1	3.0	CARDINAL
gujaf-377	218	2	six	CARDINAL
gujaf-377	218	3	kwara chemical	PERSON
gujaf-377	218	4	rajrab nigeria ltd	ORG
gujaf-377	218	5	sam-pharmaceutical	PERSON
gujaf-377	218	6	achor health pharmaceutical ltd	ORG
gujaf-377	219	1	48	CARDINAL
gujaf-377	219	2	eight	CARDINAL
gujaf-377	221	1	vol.6	NORP
gujaf-377	221	2	1, april,	DATE
gujaf-377	221	3	2025	CARDINAL
gujaf-377	221	4	178	CARDINAL
gujaf-377	223	1	sma	ORG
gujaf-377	223	2	sr	ORG
gujaf-377	223	3	mo	GPE
gujaf-377	224	1	0.05	CARDINAL
gujaf-377	226	1	1	CARDINAL
gujaf-377	226	2	0.036	CARDINAL
gujaf-377	226	3	0.044	CARDINAL
gujaf-377	226	4	0.018	CARDINAL
gujaf-377	226	5	0.028	CARDINAL
gujaf-377	226	6	0.056	CARDINAL
gujaf-377	226	7	2024	CARDINAL
gujaf-377	229	1	2	CARDINAL
gujaf-377	229	2	vol.6	NORP
gujaf-377	229	3	1, april,	DATE
gujaf-377	229	4	2025	CARDINAL
gujaf-377	229	5	179	CARDINAL
gujaf-377	229	6	kaizen	PERSON
gujaf-377	235	1	2024	CARDINAL
gujaf-377	235	2	4.0	CARDINAL
gujaf-377	238	1	3	CARDINAL
gujaf-377	238	2	appendix 1	FAC
gujaf-377	240	1	smap1	ORG
gujaf-377	240	2	more than 56%	PERCENT
gujaf-377	241	1	2.41	CARDINAL
gujaf-377	241	2	0.75	CARDINAL
gujaf-377	242	1	gusau journal of accounting	ORG
gujaf-377	242	2	vol.6	NORP
gujaf-377	242	3	1, april,	DATE
gujaf-377	242	4	2025 180	CARDINAL
gujaf-377	242	5	2.53	CARDINAL
gujaf-377	242	6	smap2	PERSON
gujaf-377	242	7	over 64%	PERCENT
gujaf-377	243	1	smap3	PERSON
gujaf-377	243	2	smap5	GPE
gujaf-377	243	3	2.4	CARDINAL
gujaf-377	243	4	2.5	CARDINAL
gujaf-377	245	1	more than 50%	PERCENT
gujaf-377	245	2	2.29	CARDINAL
gujaf-377	245	3	2.58	CARDINAL
gujaf-377	246	1	sa3	GPE
gujaf-377	246	2	sr1	PERSON
gujaf-377	246	3	ss4	PERSON
gujaf-377	247	1	60.87%	PERCENT
gujaf-377	248	1	2.45	CARDINAL
gujaf-377	248	2	0.76	CARDINAL
gujaf-377	249	1	ss4	PERSON
gujaf-377	249	2	2.5	CARDINAL
gujaf-377	249	3	2.58	CARDINAL
gujaf-377	251	1	m1 and m3	PRODUCT
gujaf-377	251	2	over 60%	PERCENT
gujaf-377	252	1	2.53	CARDINAL
gujaf-377	252	2	0.72	CARDINAL
gujaf-377	252	3	0.71	CARDINAL
gujaf-377	256	1	4	CARDINAL
gujaf-377	256	2	0.321 0.153 0.036	QUANTITY
gujaf-377	256	3	0.247	CARDINAL
gujaf-377	256	4	0.288 0.143	MONEY
gujaf-377	256	5	0.353	CARDINAL
gujaf-377	256	6	0.018	CARDINAL
gujaf-377	256	7	gusau journal of accounting	ORG
gujaf-377	256	8	vol.6	NORP
gujaf-377	256	9	1, april	DATE
gujaf-377	256	10	2025	CARDINAL
gujaf-377	256	11	181 ss	QUANTITY
gujaf-377	256	12	0.298 0.136 0.028	MONEY
gujaf-377	256	13	0.323 ch-sq	QUANTITY
gujaf-377	256	14	20.13	CARDINAL
gujaf-377	256	15	chi	PERSON
gujaf-377	256	16	17.56	CARDINAL
gujaf-377	256	17	0.001	CARDINAL
gujaf-377	256	18	0.064	CARDINAL
gujaf-377	256	19	0.358	CARDINAL
gujaf-377	256	20	0.137	CARDINAL
gujaf-377	256	21	2024	CARDINAL
gujaf-377	258	1	0.301	CARDINAL
gujaf-377	258	2	0.301	CARDINAL
gujaf-377	258	3	0.142	CARDINAL
gujaf-377	259	1	z	ORG
gujaf-377	259	2	2.12	CARDINAL
gujaf-377	259	3	0.036	CARDINAL
gujaf-377	260	1	0.247	CARDINAL
gujaf-377	260	2	0.353	CARDINAL
gujaf-377	261	1	0.353	CARDINAL
gujaf-377	261	2	0.149	CARDINAL
gujaf-377	262	1	0.323	CARDINAL
gujaf-377	262	2	32.3%	PERCENT
gujaf-377	263	1	20.13	CARDINAL
gujaf-377	263	2	17.56	CARDINAL
gujaf-377	263	3	1%	PERCENT
gujaf-377	264	1	the cox	ORG
gujaf-377	264	2	0.064	CARDINAL
gujaf-377	264	3	0.358	CARDINAL
gujaf-377	264	4	mcfadden	PERSON
gujaf-377	264	5	0.137	CARDINAL
gujaf-377	268	1	0.321	CARDINAL
gujaf-377	268	2	0.036	CARDINAL
gujaf-377	268	3	0.05	CARDINAL
gujaf-377	270	1	95%	PERCENT
gujaf-377	270	2	0.021	CARDINAL
gujaf-377	270	3	0.621	CARDINAL
gujaf-377	270	4	zero	CARDINAL
gujaf-377	271	1	0.288	CARDINAL
gujaf-377	271	2	0.044	CARDINAL
gujaf-377	271	3	gusau journal of accounting	ORG
gujaf-377	271	4	vol.6	NORP
gujaf-377	271	5	1, april,	DATE
gujaf-377	271	6	2025	CARDINAL
gujaf-377	272	1	0.008	CARDINAL
gujaf-377	272	2	0.568	CARDINAL
gujaf-377	273	1	0.353	CARDINAL
gujaf-377	273	2	0.018	CARDINAL
gujaf-377	273	3	0.061	CARDINAL
gujaf-377	273	4	0.645	CARDINAL
gujaf-377	274	1	0.298	CARDINAL
gujaf-377	274	2	0.028	CARDINAL
gujaf-377	274	3	0.031	CARDINAL
gujaf-377	274	4	0.565	CARDINAL
gujaf-377	275	1	0.247	CARDINAL
gujaf-377	275	2	0.056	CARDINAL
gujaf-377	275	3	0.05	CARDINAL
gujaf-377	276	1	95%	PERCENT
gujaf-377	276	2	0.500	CARDINAL
gujaf-377	276	3	zero	CARDINAL
gujaf-377	278	1	kwara state	GPE
gujaf-377	279	1	first	ORDINAL
gujaf-377	280	1	0.321	CARDINAL
gujaf-377	280	2	0.036	CARDINAL
gujaf-377	281	1	aminu	ORG
gujaf-377	281	2	musa	PERSON
gujaf-377	281	3	2021	CARDINAL
gujaf-377	283	1	0.021	CARDINAL
gujaf-377	283	2	0.621	CARDINAL
gujaf-377	283	3	zero	CARDINAL
gujaf-377	284	1	second	ORDINAL
gujaf-377	285	1	0.247	CARDINAL
gujaf-377	285	2	0.056	CARDINAL
gujaf-377	285	3	0.05	CARDINAL
gujaf-377	286	1	0.500	CARDINAL
gujaf-377	286	2	zero	CARDINAL
gujaf-377	288	1	2021	CARDINAL
gujaf-377	288	2	nguyen and phan	PERSON
gujaf-377	288	3	2021	CARDINAL
gujaf-377	289	1	kwara state	PERSON
gujaf-377	290	1	third	ORDINAL
gujaf-377	290	2	sma practices	ORG
gujaf-377	291	1	0.288	CARDINAL
gujaf-377	291	2	0.044	CARDINAL
gujaf-377	291	3	95%	PERCENT
gujaf-377	291	4	0.008	CARDINAL
gujaf-377	291	5	0.568	CARDINAL
gujaf-377	293	1	garcía	GPE
gujaf-377	293	2	fernández-lópez	PERSON
gujaf-377	293	3	2021	CARDINAL
gujaf-377	293	4	gusau journal of accounting	ORG
gujaf-377	293	5	vol.6	NORP
gujaf-377	293	6	1, april,	DATE
gujaf-377	295	1	fourth	ORDINAL
gujaf-377	296	1	0.353	CARDINAL
gujaf-377	296	2	0.018	CARDINAL
gujaf-377	296	3	0.061	CARDINAL
gujaf-377	296	4	0.645	CARDINAL
gujaf-377	298	1	aminu	ORG
gujaf-377	298	2	musa	PERSON
gujaf-377	298	3	2021	CARDINAL
gujaf-377	298	4	sma practices	ORG
gujaf-377	301	1	0.298	CARDINAL
gujaf-377	301	2	0.028	CARDINAL
gujaf-377	301	3	0.031	CARDINAL
gujaf-377	301	4	0.565	CARDINAL
gujaf-377	303	1	garcía	GPE
gujaf-377	303	2	fernández-lópez	PERSON
gujaf-377	303	3	2021	CARDINAL
gujaf-377	304	1	5.0	CARDINAL
gujaf-377	304	2	kwara state	GPE
gujaf-377	307	1	sma practices	ORG
gujaf-377	312	1	kwara state	GPE
gujaf-377	312	2	gusau journal of accounting	ORG
gujaf-377	312	3	vol.6	NORP
gujaf-377	312	4	1, april	DATE
gujaf-377	312	5	2025	CARDINAL
gujaf-377	312	6	184	CARDINAL
gujaf-377	313	1	kwara state	GPE
gujaf-377	313	2	kwara state	GPE
gujaf-377	314	1	sma practices	ORG
gujaf-377	318	1	abdullah	PERSON
gujaf-377	318	2	n. h. n.	PERSON
gujaf-377	318	3	krishnan	GPE
gujaf-377	318	4	s.	PERSON
gujaf-377	318	5	mohd zakaria	PERSON
gujaf-377	318	6	a. a.	PERSON
gujaf-377	318	7	& morris	ORG
gujaf-377	318	8	2022	CARDINAL
gujaf-377	320	1	business & management	ORG
gujaf-377	320	2	9(1	CARDINAL
gujaf-377	321	1	https://doi.org/10.1080/23311975.2022.2093488 abdullah	PERSON
gujaf-377	321	2	n. h. n.	PERSON
gujaf-377	321	3	krishnan	GPE
gujaf-377	321	4	s.	GPE
gujaf-377	321	5	zakaria, a. a. m., & morris	ORG
gujaf-377	321	6	2022	CARDINAL
gujaf-377	323	1	business & management	ORG
gujaf-377	323	2	9(1	CARDINAL
gujaf-377	323	3	2093488	DATE
gujaf-377	324	1	https://doi.org/10.1080/23311975.2022.2093488	CARDINAL
gujaf-377	324	2	f. f.	PERSON
gujaf-377	324	3	2019	DATE
gujaf-377	325	1	nigeria	GPE
gujaf-377	326	1	journal of accounting and management	ORG
gujaf-377	326	2	9(2	CARDINAL
gujaf-377	326	3	1-13	DATE
gujaf-377	327	1	agu	ORG
gujaf-377	327	2	c. i.	PERSON
gujaf-377	327	3	a. u., &	ORG
gujaf-377	327	4	c. i.	PERSON
gujaf-377	327	5	2016	DATE
gujaf-377	328	1	nigeria	GPE
gujaf-377	329	1	journal name	ORG
gujaf-377	329	2	6(3	CARDINAL
gujaf-377	329	3	262–271	CARDINAL
gujaf-377	330	1	2023	CARDINAL
gujaf-377	332	1	6(1	CARDINAL
gujaf-377	332	2	27	CARDINAL
gujaf-377	333	1	m., & wickramasinghe	ORG
gujaf-377	333	2	2022	CARDINAL
gujaf-377	335	1	journal of accounting literature	ORG
gujaf-377	335	2	48	DATE
gujaf-377	335	3	100621	DATE
gujaf-377	336	1	al-barghuthi	PERSON
gujaf-377	336	2	s.	GPE
gujaf-377	336	3	singh	GPE
gujaf-377	336	4	h.	GPE
gujaf-377	336	5	dannoun	GPE
gujaf-377	336	6	2020	DATE
gujaf-377	337	1	the amman stock exchange	ORG
gujaf-377	337	2	jordan	GPE
gujaf-377	338	1	international journal of innovation	ORG
gujaf-377	338	2	14(4	CARDINAL
gujaf-377	338	3	1002	CARDINAL
gujaf-377	339	1	https://www.ijicc.net gusau journal of accounting	ORG
gujaf-377	339	2	vol.6	NORP
gujaf-377	339	3	1, april,	DATE
gujaf-377	339	4	2025	CARDINAL
gujaf-377	339	5	185	PRODUCT
gujaf-377	339	6	2024	CARDINAL
gujaf-377	341	1	technium	ORG
gujaf-377	341	2	8	CARDINAL
gujaf-377	341	3	78	CARDINAL
gujaf-377	342	1	2024	CARDINAL
gujaf-377	344	1	technium	ORG
gujaf-377	344	2	8	CARDINAL
gujaf-377	344	3	78	CARDINAL
gujaf-377	345	1	haruna	PERSON
gujaf-377	345	2	s., & omotayo	ORG
gujaf-377	345	3	a.	PERSON
gujaf-377	345	4	2023	CARDINAL
gujaf-377	347	1	international journal of research	ORG
gujaf-377	347	2	10(3	CARDINAL
gujaf-377	347	3	146	CARDINAL
gujaf-377	349	1	2023	CARDINAL
gujaf-377	350	1	japanese	NORP
gujaf-377	351	1	lebanese	NORP
gujaf-377	353	1	bhimani	PERSON
gujaf-377	353	2	a.	PERSON
gujaf-377	353	3	2018	DATE
gujaf-377	355	1	journal of management accounting research	ORG
gujaf-377	355	2	30(1	CARDINAL
gujaf-377	355	3	1-12	CARDINAL
gujaf-377	356	1	bhimani	NORP
gujaf-377	356	2	a., & bromwich	ORG
gujaf-377	356	3	2023	CARDINAL
gujaf-377	358	1	journal of management accounting research	ORG
gujaf-377	358	2	1-15	CARDINAL
gujaf-377	359	1	biadacz	PERSON
gujaf-377	359	2	r.	NORP
gujaf-377	359	3	2024	CARDINAL
gujaf-377	360	1	kaizen	ORG
gujaf-377	360	2	kaizen	PERSON
gujaf-377	361	1	30(1	CARDINAL
gujaf-377	361	2	17–35	CARDINAL
gujaf-377	362	1	biadacz	PERSON
gujaf-377	362	2	r.	NORP
gujaf-377	362	3	2024	CARDINAL
gujaf-377	363	1	kaizen	ORG
gujaf-377	363	2	kaizen	PERSON
gujaf-377	364	1	30(1	CARDINAL
gujaf-377	364	2	17	CARDINAL
gujaf-377	365	1	j. (	ORG
gujaf-377	365	2	2015	CARDINAL
gujaf-377	366	1	pepperdine university	ORG
gujaf-377	367	1	https://digitalcommons.pepperdine.edu/etd/639 bransah	PERSON
gujaf-377	367	2	w.	PERSON
gujaf-377	367	3	2019	DATE
gujaf-377	368	1	ghana	GPE
gujaf-377	369	1	finance & management engineering journal	ORG
gujaf-377	369	2	africa	LOC
gujaf-377	369	3	1(7	CARDINAL
gujaf-377	369	4	70-96	DATE
gujaf-377	370	1	dama academic scholarly & scientific research society	ORG
gujaf-377	371	1	2022	CARDINAL
gujaf-377	373	1	chartered institute of management	ORG
gujaf-377	374	1	cooper, r., & kaplan	ORG
gujaf-377	374	2	r. s.	PERSON
gujaf-377	374	3	2023	CARDINAL
gujaf-377	376	1	journal of management accounting research	ORG
gujaf-377	376	2	1-20	CARDINAL
gujaf-377	377	1	ditkaew	ORG
gujaf-377	377	2	2018	DATE
gujaf-377	378	1	thai	NORP
gujaf-377	379	1	10th	ORDINAL
gujaf-377	380	1	https://doi.org/10.2991/rais-18.2018.10 ditkaew	PERSON
gujaf-377	380	2	k.	PERSON
gujaf-377	380	3	2023	CARDINAL
gujaf-377	382	1	asian	NORP
gujaf-377	382	2	14(1	CARDINAL
gujaf-377	382	3	1-17	DATE
gujaf-377	383	1	https://doi.org/10.4018/ijabim.321193 feng	PERSON
gujaf-377	383	2	2024	CARDINAL
gujaf-377	385	1	371	CARDINAL
gujaf-377	385	2	132392	DATE
gujaf-377	386	1	gusau journal of accounting	ORG
gujaf-377	386	2	vol.6	NORP
gujaf-377	386	3	1, april	DATE
gujaf-377	386	4	2025	CARDINAL
gujaf-377	386	5	186	PRODUCT
gujaf-377	386	6	2000	DATE
gujaf-377	388	1	journal of management accounting research	ORG
gujaf-377	388	2	12(1	CARDINAL
gujaf-377	388	3	97	CARDINAL
gujaf-377	389	1	hussain	PERSON
gujaf-377	389	2	n.	PERSON
gujaf-377	389	3	ul haque, a., & baloch	PERSON
gujaf-377	389	4	a.	PERSON
gujaf-377	389	5	2019	DATE
gujaf-377	391	1	yaşar university	ORG
gujaf-377	391	2	14	DATE
gujaf-377	391	3	156–169	CARDINAL
gujaf-377	392	1	https://doi.org/10.19168/jyasar.635061 ikart	PERSON
gujaf-377	392	2	e. m.	PERSON
gujaf-377	392	3	2023	CARDINAL
gujaf-377	393	1	the 21st century	DATE
gujaf-377	394	1	2(4	CARDINAL
gujaf-377	394	2	34732	DATE
gujaf-377	395	1	e. m.	PERSON
gujaf-377	395	2	2023	CARDINAL
gujaf-377	396	1	the 21st century	DATE
gujaf-377	397	1	international journal of business innovation	ORG
gujaf-377	397	2	2(4	CARDINAL
gujaf-377	397	3	34732	DATE
gujaf-377	398	1	2022	CARDINAL
gujaf-377	399	1	nigeria	GPE
gujaf-377	400	1	international journal of social sciences	ORG
gujaf-377	400	2	1(3	CARDINAL
gujaf-377	400	3	71	CARDINAL
gujaf-377	401	1	kadhm	GPE
gujaf-377	401	2	h.	PERSON
gujaf-377	401	3	najm	PERSON
gujaf-377	401	4	k. j.	PERSON
gujaf-377	401	5	h. n.	PERSON
gujaf-377	401	6	2020	DATE
gujaf-377	403	1	tem journal	ORG
gujaf-377	403	2	9(2	CARDINAL
gujaf-377	403	3	763	CARDINAL
gujaf-377	404	1	https://doi.org/10.18421/tem92-45	NORP
gujaf-377	404	2	m.	PERSON
gujaf-377	404	3	2023	CARDINAL
gujaf-377	406	1	international journal of environmental research	ORG
gujaf-377	406	2	20(1	CARDINAL
gujaf-377	406	3	541	CARDINAL
gujaf-377	407	1	kaplan	GPE
gujaf-377	407	2	r. s.	PERSON
gujaf-377	407	3	2023	CARDINAL
gujaf-377	409	1	harvard business review press	ORG
gujaf-377	410	1	koutsioumpa	ORG
gujaf-377	410	2	e. m.	PERSON
gujaf-377	410	3	2023	CARDINAL
gujaf-377	412	1	technium social sciences journal	ORG
gujaf-377	412	2	48	DATE
gujaf-377	412	3	204	CARDINAL
gujaf-377	413	1	kruk	PERSON
gujaf-377	413	2	m. e.	PERSON
gujaf-377	413	3	a. d.	PERSON
gujaf-377	413	4	arsenault	ORG
gujaf-377	413	5	c.,	GPE
gujaf-377	413	6	jordan	GPE
gujaf-377	413	7	k.	PERSON
gujaf-377	413	8	leslie, h. h.	PERSON
gujaf-377	413	9	roder-dewan	ORG
gujaf-377	413	10	s., adeyi	PERSON
gujaf-377	413	11	barker	PERSON
gujaf-377	413	12	b.	PERSON
gujaf-377	413	13	doubova	GPE
gujaf-377	413	14	s. v.	PERSON
gujaf-377	413	15	english	LANGUAGE
gujaf-377	413	16	m.	PERSON
gujaf-377	413	17	garcía elorrio	ORG
gujaf-377	413	18	e.	GPE
gujaf-377	413	19	f.	PERSON
gujaf-377	413	20	hirschhorn	GPE
gujaf-377	413	21	l. r.	PERSON
gujaf-377	413	22	jiang	GPE
gujaf-377	413	23	l.	GPE
gujaf-377	413	24	kelley	PERSON
gujaf-377	413	25	tekle lemango	PERSON
gujaf-377	413	26	e.,	GPE
gujaf-377	413	27	j., malata	PERSON
gujaf-377	413	28	a., marchant	PERSON
gujaf-377	413	29	t., matsoso	GPE
gujaf-377	413	30	m. p.	PERSON
gujaf-377	413	31	j. g.	PERSON
gujaf-377	413	32	mohanan	GPE
gujaf-377	413	33	m.	PERSON
gujaf-377	413	34	o. f.	PERSON
gujaf-377	413	35	reddy	PERSON
gujaf-377	413	36	k. s.	PERSON
gujaf-377	413	37	rowe, a. k.	ORG
gujaf-377	413	38	salomon	ORG
gujaf-377	413	39	j. a.	PERSON
gujaf-377	413	40	thapa	GPE
gujaf-377	413	41	g.	PERSON
gujaf-377	413	42	n. a. y.,	PERSON
gujaf-377	413	43	2018	DATE
gujaf-377	415	1	6(11	CARDINAL
gujaf-377	415	2	https://doi.org/10.1016/s2214-109x(18)30386-3 lamberton	PERSON
gujaf-377	415	3	2023	CARDINAL
gujaf-377	417	1	50	CARDINAL
gujaf-377	417	2	100654	DATE
gujaf-377	418	1	landry	PERSON
gujaf-377	418	2	l.	PERSON
gujaf-377	418	3	2019, april 3	DATE
gujaf-377	420	1	harvard business school online	ORG
gujaf-377	421	1	malmi	PERSON
gujaf-377	421	2	2022	CARDINAL
gujaf-377	423	1	journal of management accounting research	ORG
gujaf-377	423	2	34(1	CARDINAL
gujaf-377	423	3	1-15	CARDINAL
gujaf-377	424	1	gusau journal of accounting	ORG
gujaf-377	424	2	vol.6	NORP
gujaf-377	424	3	1, april	DATE
gujaf-377	424	4	2025	CARDINAL
gujaf-377	424	5	187 mohamed	QUANTITY
gujaf-377	424	6	s., & frank	ORG
gujaf-377	424	7	2024	CARDINAL
gujaf-377	428	1	m. m.	PERSON
gujaf-377	428	2	j.	PERSON
gujaf-377	428	3	2021	CARDINAL
gujaf-377	430	1	9(2	CARDINAL
gujaf-377	432	1	https://doi.org/10.4236/ojbm.2021.92034 nguyen	PERSON
gujaf-377	432	2	m. l.	PERSON
gujaf-377	432	3	2017	CARDINAL
gujaf-377	434	1	vaasan ammattikorkeakoulu university of applied sciences	ORG
gujaf-377	435	1	nik abdullah	PERSON
gujaf-377	435	2	n. h. n.	PERSON
gujaf-377	435	3	krishnan	GPE
gujaf-377	435	4	s.	PERSON
gujaf-377	435	5	mohd zakaria	PERSON
gujaf-377	435	6	a. a.	PERSON
gujaf-377	435	7	& morris	ORG
gujaf-377	435	8	2022	CARDINAL
gujaf-377	437	1	business & management	ORG
gujaf-377	437	2	9(1	CARDINAL
gujaf-377	439	1	nik abdullah	PERSON
gujaf-377	439	2	krishnan	PERSON
gujaf-377	439	3	s.	PERSON
gujaf-377	439	4	azliza	GPE
gujaf-377	439	5	mohd zakaria	PERSON
gujaf-377	439	6	& morris	ORG
gujaf-377	439	7	2022	CARDINAL
gujaf-377	441	1	business & management	ORG
gujaf-377	441	2	9(1	CARDINAL
gujaf-377	442	1	https://doi.org/10.1080/23311975.2022.2093488	CARDINAL
gujaf-377	443	1	2024	CARDINAL
gujaf-377	444	1	nigeria	GPE
gujaf-377	445	1	journal of business	ORG
gujaf-377	445	2	african	NORP
gujaf-377	445	3	10(2	DATE
gujaf-377	445	4	62–76	DATE
gujaf-377	446	1	e. o.	PERSON
gujaf-377	447	1	2020	DATE
gujaf-377	448	1	nigerian	NORP
gujaf-377	449	1	10(1	CARDINAL
gujaf-377	449	2	1-15	CARDINAL
gujaf-377	450	1	özdemir	PERSON
gujaf-377	450	2	s.	PERSON
gujaf-377	450	3	2020	DATE
gujaf-377	452	1	chapter 7	LAW
gujaf-377	452	2	89	CARDINAL
gujaf-377	453	1	akademisyen kitabevi	PERSON
gujaf-377	454	1	ramezani	PERSON
gujaf-377	454	2	a.	PERSON
gujaf-377	454	3	2014	DATE
gujaf-377	456	1	international journal of accounting research	ORG
gujaf-377	456	2	2(5	CARDINAL
gujaf-377	456	3	1-6	CARDINAL
gujaf-377	457	1	achari	NORP
gujaf-377	457	2	a., & choudhary	ORG
gujaf-377	457	3	s. p.	PERSON
gujaf-377	457	4	2023	CARDINAL
gujaf-377	459	1	international research journal	ORG
gujaf-377	459	2	5(5	CARDINAL
gujaf-377	459	3	427	CARDINAL
gujaf-377	460	1	https://doi.org/10.56726/irjmets38104 rasheed	PERSON
gujaf-377	460	2	s. p.	PERSON
gujaf-377	460	3	a., & inayat	ORG
gujaf-377	460	4	s.	PERSON
gujaf-377	460	5	2020	DATE
gujaf-377	463	1	a. a.	PERSON
gujaf-377	463	2	2017	CARDINAL
gujaf-377	464	1	bahrain	GPE
gujaf-377	465	1	4(5	DATE
gujaf-377	465	2	51-62	DATE
gujaf-377	466	1	issn	PERSON
gujaf-377	466	2	2348-7968	CARDINAL
gujaf-377	467	1	reyaz	ORG
gujaf-377	467	2	s.	PERSON
gujaf-377	467	3	2024	CARDINAL
gujaf-377	469	1	international research journal of arts	ORG
gujaf-377	469	2	2(03	CARDINAL
gujaf-377	469	3	339–344	CARDINAL
gujaf-377	470	1	https://doi.org/10.47392/irjaem.2024.0049 gusau journal of accounting	ORG
gujaf-377	470	2	vol.6	NORP
gujaf-377	470	3	1, april	DATE
gujaf-377	470	4	2025	CARDINAL
gujaf-377	470	5	188	CARDINAL
gujaf-377	470	6	r. e.	PERSON
gujaf-377	470	7	carducci	PERSON
gujaf-377	470	8	b. j.	PERSON
gujaf-377	470	9	c. s.	PERSON
gujaf-377	470	10	j. s.	PERSON
gujaf-377	470	11	2020	DATE
gujaf-377	472	1	wiley	ORG
gujaf-377	472	2	1	CARDINAL
gujaf-377	474	1	riggio	PERSON
gujaf-377	474	2	r. e.	PERSON
gujaf-377	474	3	carducci	PERSON
gujaf-377	474	4	b. j.	PERSON
gujaf-377	474	5	c. s.	PERSON
gujaf-377	474	6	j. s.	PERSON
gujaf-377	474	7	2020	DATE
gujaf-377	476	1	wiley-blackwell	ORG
gujaf-377	477	1	352-369	CARDINAL
gujaf-377	478	1	wiley	PERSON
gujaf-377	480	1	serrat	ORG
gujaf-377	480	2	2017	CARDINAL
gujaf-377	482	1	329	CARDINAL
gujaf-377	484	1	k.	PERSON
gujaf-377	484	2	1981	DATE
gujaf-377	486	1	2630	CARDINAL
gujaf-377	487	1	s.	PERSON
gujaf-377	487	2	m., hartmann	PERSON
gujaf-377	487	3	f. g. h.	PERSON
gujaf-377	487	4	a. s.	PERSON
gujaf-377	487	5	2021	CARDINAL
gujaf-377	489	1	33(1	CARDINAL
gujaf-377	489	2	21–42	TIME
gujaf-377	489	3	https://doi.org/10.2308/bria-2020-021 surdu	PERSON
gujaf-377	489	4	i.	GPE
gujaf-377	489	5	greve, h. r., & benito	ORG
gujaf-377	489	6	g. r. g.	PERSON
gujaf-377	489	7	2021	CARDINAL
gujaf-377	491	1	journal of international business studies	ORG
gujaf-377	491	2	52	CARDINAL
gujaf-377	492	1	https://doi.org/10.1057/s41267-020-00322-7 thomas	PERSON
gujaf-377	492	2	j. p.	PERSON
gujaf-377	492	3	asha, k., & g.m.	ORG
gujaf-377	492	4	s.	PERSON
gujaf-377	492	5	2023	CARDINAL
gujaf-377	493	1	tamil nadu	LOC
gujaf-377	493	2	india	GPE
gujaf-377	494	1	43(12	CARDINAL
gujaf-377	494	2	1	CARDINAL
gujaf-377	495	1	https://doi.org/10.1007/s12144-023-05075-1 uka, a., & prendi, a.	ORG
gujaf-377	495	2	2021	CARDINAL
gujaf-377	497	1	management & marketing	ORG
gujaf-377	497	2	16(3	CARDINAL
gujaf-377	497	3	268	CARDINAL
gujaf-377	498	1	https://doi.org/10.2478/mmcks-2021-0016 varma	PERSON
gujaf-377	498	2	2018	DATE
gujaf-377	500	1	journal of business management	ORG
gujaf-377	500	2	december 2018	DATE
gujaf-377	501	1	d.	NORP
gujaf-377	501	2	dib, h.	ORG
gujaf-377	501	3	el nemar	PERSON
gujaf-377	501	4	s., & el-chaarani, h.	ORG
gujaf-377	501	5	2021	CARDINAL
gujaf-377	503	1	journal of international business and entrepreneurship development	ORG
gujaf-377	503	2	13(2	CARDINAL
gujaf-377	503	3	177	CARDINAL
gujaf-377	504	1	https://doi.org/10.1504/jibed.2021.10041930 wangdi	PERSON
gujaf-377	504	2	t., & tobgay	ORG
gujaf-377	504	3	s.	PERSON
gujaf-377	504	4	2022	CARDINAL
gujaf-377	505	1	mcgregor	PERSON
gujaf-377	506	1	shanlax international journal of management	ORG
gujaf-377	506	2	9(3	CARDINAL