id	sid	tid	token	lemma	pos
gujaf-206	1	1	gusau	gusau	PROPN
gujaf-206	1	2	journal	journal	NOUN
gujaf-206	1	3	of	of	ADP
gujaf-206	1	4	accounting	accounting	NOUN
gujaf-206	1	5	and	and	CCONJ
gujaf-206	1	6	finance	finance	NOUN
gujaf-206	1	7	(	(	PUNCT
gujaf-206	1	8	gujaf	gujaf	NOUN
gujaf-206	1	9	)	)	PUNCT
gujaf-206	1	10	vol	vol	NOUN
gujaf-206	1	11	.	.	NOUN
gujaf-206	1	12	4	4	NUM
gujaf-206	1	13	issue	issue	NOUN
gujaf-206	1	14	1	1	NUM
gujaf-206	1	15	,	,	PUNCT
gujaf-206	1	16	april	april	PROPN
gujaf-206	1	17	,	,	PUNCT
gujaf-206	1	18	2023	2023	NUM
gujaf-206	1	19	issn	issn	X
gujaf-206	1	20	:	:	PUNCT
gujaf-206	1	21	2756	2756	NUM
gujaf-206	1	22	-	-	PUNCT
gujaf-206	1	23	665x	665x	NOUN
gujaf-206	1	24	a	a	DET
gujaf-206	1	25	publication	publication	NOUN
gujaf-206	1	26	of	of	ADP
gujaf-206	1	27	department	department	NOUN
gujaf-206	1	28	of	of	ADP
gujaf-206	1	29	accounting	accounting	NOUN
gujaf-206	1	30	and	and	CCONJ
gujaf-206	1	31	finance	finance	NOUN
gujaf-206	1	32	,	,	PUNCT
gujaf-206	1	33	faculty	faculty	NOUN
gujaf-206	1	34	of	of	ADP
gujaf-206	1	35	management	management	NOUN
gujaf-206	1	36	and	and	CCONJ
gujaf-206	1	37	social	social	ADJ
gujaf-206	1	38	sciences	science	NOUN
gujaf-206	1	39	,	,	PUNCT
gujaf-206	1	40	federal	federal	ADJ
gujaf-206	1	41	university	university	NOUN
gujaf-206	1	42	gusau	gusau	NOUN
gujaf-206	1	43	,	,	PUNCT
gujaf-206	1	44	zamfara	zamfara	PROPN
gujaf-206	1	45	state	state	PROPN
gujaf-206	1	46	-nigeria	-nigeria	PROPN
gujaf-206	1	47	gusau	gusau	ADJ
gujaf-206	1	48	journal	journal	NOUN
gujaf-206	1	49	of	of	ADP
gujaf-206	1	50	accounting	accounting	NOUN
gujaf-206	1	51	and	and	CCONJ
gujaf-206	1	52	finance	finance	NOUN
gujaf-206	1	53	,	,	PUNCT
gujaf-206	1	54	vol	vol	NOUN
gujaf-206	1	55	.	.	PROPN
gujaf-206	1	56	4	4	NUM
gujaf-206	1	57	,	,	PUNCT
gujaf-206	1	58	issue	issue	NOUN
gujaf-206	1	59	1	1	NUM
gujaf-206	1	60	,	,	PUNCT
gujaf-206	1	61	april	april	PROPN
gujaf-206	1	62	,	,	PUNCT
gujaf-206	1	63	2023	2023	NUM
gujaf-206	1	64	ii	ii	NUM
gujaf-206	1	65	©	©	PROPN
gujaf-206	1	66	department	department	PROPN
gujaf-206	1	67	of	of	ADP
gujaf-206	1	68	accounting	accounting	NOUN
gujaf-206	1	69	and	and	CCONJ
gujaf-206	1	70	finance	finance	NOUN
gujaf-206	1	71	vol	vol	NOUN
gujaf-206	1	72	.	.	PROPN
gujaf-206	1	73	4	4	NUM
gujaf-206	1	74	issue	issue	NOUN
gujaf-206	1	75	1	1	NUM
gujaf-206	1	76	april	april	PROPN
gujaf-206	1	77	,	,	PUNCT
gujaf-206	1	78	2023	2023	NUM
gujaf-206	1	79	issn	issn	X
gujaf-206	1	80	:	:	PUNCT
gujaf-206	1	81	2756	2756	NUM
gujaf-206	1	82	-	-	PUNCT
gujaf-206	1	83	665x	665x	NOUN
gujaf-206	1	84	a	a	DET
gujaf-206	1	85	publication	publication	NOUN
gujaf-206	1	86	of	of	ADP
gujaf-206	1	87	department	department	NOUN
gujaf-206	1	88	of	of	ADP
gujaf-206	1	89	accounting	accounting	NOUN
gujaf-206	1	90	and	and	CCONJ
gujaf-206	1	91	finance	finance	NOUN
gujaf-206	1	92	,	,	PUNCT
gujaf-206	1	93	faculty	faculty	NOUN
gujaf-206	1	94	of	of	ADP
gujaf-206	1	95	management	management	NOUN
gujaf-206	1	96	and	and	CCONJ
gujaf-206	1	97	social	social	ADJ
gujaf-206	1	98	sciences	science	NOUN
gujaf-206	1	99	,	,	PUNCT
gujaf-206	1	100	federal	federal	ADJ
gujaf-206	1	101	university	university	NOUN
gujaf-206	1	102	gusau	gusau	NOUN
gujaf-206	1	103	,	,	PUNCT
gujaf-206	1	104	zamfara	zamfara	PROPN
gujaf-206	1	105	state	state	NOUN
gujaf-206	1	106	-nigeria	-nigeria	PROPN
gujaf-206	1	107	all	all	DET
gujaf-206	1	108	rights	right	NOUN
gujaf-206	1	109	reserved	reserve	VERB
gujaf-206	1	110	except	except	SCONJ
gujaf-206	1	111	for	for	ADP
gujaf-206	1	112	academic	academic	ADJ
gujaf-206	1	113	purposes	purpose	NOUN
gujaf-206	1	114	no	no	DET
gujaf-206	1	115	part	part	NOUN
gujaf-206	1	116	or	or	CCONJ
gujaf-206	1	117	whole	whole	NOUN
gujaf-206	1	118	of	of	ADP
gujaf-206	1	119	this	this	DET
gujaf-206	1	120	publication	publication	NOUN
gujaf-206	1	121	is	be	AUX
gujaf-206	1	122	allowed	allow	VERB
gujaf-206	1	123	to	to	PART
gujaf-206	1	124	be	be	AUX
gujaf-206	1	125	reproduced	reproduce	VERB
gujaf-206	1	126	,	,	PUNCT
gujaf-206	1	127	stored	store	VERB
gujaf-206	1	128	in	in	ADP
gujaf-206	1	129	a	a	DET
gujaf-206	1	130	retrieval	retrieval	NOUN
gujaf-206	1	131	system	system	NOUN
gujaf-206	1	132	or	or	CCONJ
gujaf-206	1	133	transmitted	transmit	VERB
gujaf-206	1	134	in	in	ADP
gujaf-206	1	135	any	any	DET
gujaf-206	1	136	form	form	NOUN
gujaf-206	1	137	or	or	CCONJ
gujaf-206	1	138	by	by	ADP
gujaf-206	1	139	any	any	DET
gujaf-206	1	140	means	mean	NOUN
gujaf-206	1	141	be	be	AUX
gujaf-206	1	142	it	it	PRON
gujaf-206	1	143	mechanical	mechanical	ADJ
gujaf-206	1	144	,	,	PUNCT
gujaf-206	1	145	electrical	electrical	ADJ
gujaf-206	1	146	,	,	PUNCT
gujaf-206	1	147	photocopying	photocopying	NOUN
gujaf-206	1	148	,	,	PUNCT
gujaf-206	1	149	recording	recording	NOUN
gujaf-206	1	150	or	or	CCONJ
gujaf-206	1	151	otherwise	otherwise	ADV
gujaf-206	1	152	,	,	PUNCT
gujaf-206	1	153	without	without	ADP
gujaf-206	1	154	prior	prior	ADJ
gujaf-206	1	155	permission	permission	NOUN
gujaf-206	1	156	of	of	ADP
gujaf-206	1	157	the	the	DET
gujaf-206	1	158	copyright	copyright	NOUN
gujaf-206	1	159	owner	owner	NOUN
gujaf-206	1	160	.	.	PUNCT
gujaf-206	2	1	published	publish	VERB
gujaf-206	2	2	and	and	CCONJ
gujaf-206	2	3	printed	print	VERB
gujaf-206	2	4	by	by	ADP
gujaf-206	2	5	:	:	PUNCT
gujaf-206	2	6	ahmadu	ahmadu	PROPN
gujaf-206	2	7	bello	bello	PROPN
gujaf-206	2	8	university	university	PROPN
gujaf-206	2	9	press	press	NOUN
gujaf-206	2	10	limited	limit	VERB
gujaf-206	2	11	,	,	PUNCT
gujaf-206	2	12	zaria	zaria	PROPN
gujaf-206	2	13	kaduna	kaduna	PROPN
gujaf-206	2	14	state	state	PROPN
gujaf-206	2	15	,	,	PUNCT
gujaf-206	2	16	nigeria	nigeria	PROPN
gujaf-206	2	17	.	.	PUNCT
gujaf-206	3	1	tel	tel	ADP
gujaf-206	3	2	:	:	PUNCT
gujaf-206	3	3	08065949711	08065949711	NUM
gujaf-206	3	4	,	,	PUNCT
gujaf-206	3	5	069	069	NUM
gujaf-206	3	6	-	-	SYM
gujaf-206	3	7	879121	879121	NUM
gujaf-206	3	8	e	e	NOUN
gujaf-206	3	9	-	-	NOUN
gujaf-206	3	10	mail	mail	NOUN
gujaf-206	3	11	:	:	PUNCT
gujaf-206	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-206	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-206	4	1	website	website	NOUN
gujaf-206	4	2	:	:	PUNCT
gujaf-206	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-206	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-206	4	5	gusau	gusau	PROPN
gujaf-206	4	6	journal	journal	PROPN
gujaf-206	4	7	of	of	ADP
gujaf-206	4	8	accounting	accounting	NOUN
gujaf-206	4	9	and	and	CCONJ
gujaf-206	4	10	finance	finance	NOUN
gujaf-206	4	11	,	,	PUNCT
gujaf-206	4	12	vol	vol	NOUN
gujaf-206	4	13	.	.	PROPN
gujaf-206	4	14	4	4	NUM
gujaf-206	4	15	,	,	PUNCT
gujaf-206	4	16	issue	issue	NOUN
gujaf-206	4	17	1	1	NUM
gujaf-206	4	18	,	,	PUNCT
gujaf-206	4	19	april	april	PROPN
gujaf-206	4	20	,	,	PUNCT
gujaf-206	4	21	2023	2023	NUM
gujaf-206	4	22	iii	iii	NUM
gujaf-206	4	23	editorial	editorial	PROPN
gujaf-206	4	24	board	board	NOUN
gujaf-206	4	25	editor	editor	NOUN
gujaf-206	4	26	-	-	PUNCT
gujaf-206	4	27	in	in	ADP
gujaf-206	4	28	-	-	PUNCT
gujaf-206	4	29	chief	chief	NOUN
gujaf-206	4	30	:	:	PUNCT
gujaf-206	4	31	prof	prof	PROPN
gujaf-206	4	32	.	.	PUNCT
gujaf-206	4	33	shehu	shehu	PROPN
gujaf-206	5	1	usman	usman	PROPN
gujaf-206	5	2	hassan	hassan	PROPN
gujaf-206	5	3	department	department	PROPN
gujaf-206	5	4	of	of	ADP
gujaf-206	5	5	accounting	accounting	PROPN
gujaf-206	5	6	,	,	PUNCT
gujaf-206	5	7	federal	federal	ADJ
gujaf-206	5	8	university	university	PROPN
gujaf-206	5	9	of	of	ADP
gujaf-206	5	10	kashere	kashere	PROPN
gujaf-206	5	11	,	,	PUNCT
gujaf-206	5	12	gombe	gombe	ADJ
gujaf-206	5	13	state	state	NOUN
gujaf-206	5	14	.	.	PUNCT
gujaf-206	6	1	associate	associate	NOUN
gujaf-206	6	2	editor	editor	NOUN
gujaf-206	6	3	:	:	PUNCT
gujaf-206	6	4	dr	dr	PROPN
gujaf-206	6	5	.	.	PROPN
gujaf-206	6	6	muhammad	muhammad	PROPN
gujaf-206	6	7	mustapha	mustapha	PROPN
gujaf-206	6	8	bagudo	bagudo	PROPN
gujaf-206	6	9	department	department	PROPN
gujaf-206	6	10	of	of	ADP
gujaf-206	6	11	accounting	accounting	PROPN
gujaf-206	6	12	,	,	PUNCT
gujaf-206	6	13	ahmadu	ahmadu	PROPN
gujaf-206	6	14	bello	bello	PROPN
gujaf-206	6	15	university	university	PROPN
gujaf-206	6	16	zaria	zaria	PROPN
gujaf-206	6	17	,	,	PUNCT
gujaf-206	6	18	kaduna	kaduna	PROPN
gujaf-206	6	19	state	state	PROPN
gujaf-206	6	20	.	.	PUNCT
gujaf-206	7	1	managing	manage	VERB
gujaf-206	7	2	editor	editor	NOUN
gujaf-206	7	3	:	:	PUNCT
gujaf-206	7	4	umar	umar	PROPN
gujaf-206	7	5	farouk	farouk	PROPN
gujaf-206	7	6	abdulkarim	abdulkarim	PROPN
gujaf-206	7	7	department	department	PROPN
gujaf-206	7	8	of	of	ADP
gujaf-206	7	9	accounting	accounting	NOUN
gujaf-206	7	10	and	and	CCONJ
gujaf-206	7	11	finance	finance	NOUN
gujaf-206	7	12	,	,	PUNCT
gujaf-206	7	13	federal	federal	ADJ
gujaf-206	7	14	university	university	NOUN
gujaf-206	7	15	gusau	gusau	PROPN
gujaf-206	7	16	,	,	PUNCT
gujaf-206	7	17	zamfara	zamfara	PROPN
gujaf-206	7	18	state	state	PROPN
gujaf-206	7	19	.	.	PUNCT
gujaf-206	8	1	editorial	editorial	PROPN
gujaf-206	8	2	board	board	NOUN
gujaf-206	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-206	8	4	modu	modu	PROPN
gujaf-206	8	5	kumshe	kumshe	PROPN
gujaf-206	8	6	department	department	PROPN
gujaf-206	8	7	of	of	ADP
gujaf-206	8	8	accounting	accounting	PROPN
gujaf-206	8	9	,	,	PUNCT
gujaf-206	8	10	university	university	NOUN
gujaf-206	8	11	of	of	ADP
gujaf-206	8	12	maiduguri	maiduguri	PROPN
gujaf-206	8	13	,	,	PUNCT
gujaf-206	8	14	borno	borno	PROPN
gujaf-206	8	15	state	state	PROPN
gujaf-206	8	16	.	.	PUNCT
gujaf-206	9	1	prof	prof	PROPN
gujaf-206	9	2	ugochukwu	ugochukwu	PROPN
gujaf-206	9	3	c.	c.	PROPN
gujaf-206	9	4	nzewi	nzewi	VERB
gujaf-206	9	5	department	department	PROPN
gujaf-206	9	6	of	of	ADP
gujaf-206	9	7	accounting	accounting	PROPN
gujaf-206	9	8	,	,	PUNCT
gujaf-206	9	9	paul	paul	PROPN
gujaf-206	9	10	university	university	PROPN
gujaf-206	9	11	awka	awka	NOUN
gujaf-206	9	12	,	,	PUNCT
gujaf-206	9	13	anambra	anambra	PROPN
gujaf-206	9	14	state	state	PROPN
gujaf-206	9	15	.	.	PUNCT
gujaf-206	10	1	prof	prof	PROPN
gujaf-206	10	2	kabir	kabir	PROPN
gujaf-206	10	3	tahir	tahir	PROPN
gujaf-206	10	4	hamid	hamid	PROPN
gujaf-206	10	5	department	department	PROPN
gujaf-206	10	6	of	of	ADP
gujaf-206	10	7	accounting	accounting	PROPN
gujaf-206	10	8	,	,	PUNCT
gujaf-206	10	9	bayero	bayero	PROPN
gujaf-206	10	10	university	university	PROPN
gujaf-206	10	11	,	,	PUNCT
gujaf-206	10	12	kano	kano	PROPN
gujaf-206	10	13	,	,	PUNCT
gujaf-206	10	14	kano	kano	PROPN
gujaf-206	10	15	state	state	PROPN
gujaf-206	10	16	.	.	PUNCT
gujaf-206	11	1	prof	prof	PROPN
gujaf-206	11	2	.	.	PUNCT
gujaf-206	12	1	ekoja	ekoja	PROPN
gujaf-206	12	2	b.	b.	PROPN
gujaf-206	12	3	ekoja	ekoja	PROPN
gujaf-206	12	4	department	department	PROPN
gujaf-206	12	5	of	of	ADP
gujaf-206	12	6	accounting	accounting	PROPN
gujaf-206	12	7	,	,	PUNCT
gujaf-206	12	8	university	university	PROPN
gujaf-206	12	9	of	of	ADP
gujaf-206	12	10	jos	jos	PROPN
gujaf-206	12	11	.	.	PROPN
gujaf-206	12	12	prof	prof	PROPN
gujaf-206	12	13	.	.	PUNCT
gujaf-206	13	1	clifford	clifford	PROPN
gujaf-206	13	2	ofurum	ofurum	PROPN
gujaf-206	13	3	department	department	PROPN
gujaf-206	13	4	of	of	ADP
gujaf-206	13	5	accounting	accounting	PROPN
gujaf-206	13	6	,	,	PUNCT
gujaf-206	13	7	university	university	NOUN
gujaf-206	13	8	of	of	ADP
gujaf-206	13	9	portharcourt	portharcourt	PROPN
gujaf-206	13	10	,	,	PUNCT
gujaf-206	13	11	rivers	river	NOUN
gujaf-206	13	12	state	state	PROPN
gujaf-206	13	13	.	.	PUNCT
gujaf-206	14	1	prof	prof	PROPN
gujaf-206	14	2	.	.	PUNCT
gujaf-206	15	1	ahmad	ahmad	PROPN
gujaf-206	15	2	bello	bello	PROPN
gujaf-206	15	3	dogarawa	dogarawa	PROPN
gujaf-206	15	4	department	department	PROPN
gujaf-206	15	5	of	of	ADP
gujaf-206	15	6	accounting	accounting	NOUN
gujaf-206	15	7	,	,	PUNCT
gujaf-206	15	8	ahmadu	ahmadu	PROPN
gujaf-206	15	9	bello	bello	PROPN
gujaf-206	15	10	university	university	PROPN
gujaf-206	15	11	zaria	zaria	PROPN
gujaf-206	15	12	.	.	PUNCT
gujaf-206	16	1	prof	prof	PROPN
gujaf-206	16	2	.	.	PUNCT
gujaf-206	17	1	yusuf	yusuf	PROPN
gujaf-206	17	2	.	.	PUNCT
gujaf-206	18	1	b.	b.	PROPN
gujaf-206	18	2	rahman	rahman	PROPN
gujaf-206	18	3	department	department	PROPN
gujaf-206	18	4	of	of	ADP
gujaf-206	18	5	accounting	accounting	PROPN
gujaf-206	18	6	,	,	PUNCT
gujaf-206	18	7	lagos	lagos	NOUN
gujaf-206	18	8	state	state	PROPN
gujaf-206	18	9	university	university	PROPN
gujaf-206	18	10	,	,	PUNCT
gujaf-206	18	11	lagos	lagos	NOUN
gujaf-206	18	12	state	state	NOUN
gujaf-206	18	13	.	.	PUNCT
gujaf-206	19	1	gusau	gusau	PROPN
gujaf-206	19	2	journal	journal	PROPN
gujaf-206	19	3	of	of	ADP
gujaf-206	19	4	accounting	accounting	NOUN
gujaf-206	19	5	and	and	CCONJ
gujaf-206	19	6	finance	finance	NOUN
gujaf-206	19	7	,	,	PUNCT
gujaf-206	19	8	vol	vol	NOUN
gujaf-206	19	9	.	.	PROPN
gujaf-206	19	10	4	4	NUM
gujaf-206	19	11	,	,	PUNCT
gujaf-206	19	12	issue	issue	NOUN
gujaf-206	19	13	1	1	NUM
gujaf-206	19	14	,	,	PUNCT
gujaf-206	19	15	april	april	PROPN
gujaf-206	19	16	,	,	PUNCT
gujaf-206	19	17	2023	2023	NUM
gujaf-206	19	18	iv	iv	NUM
gujaf-206	19	19	prof	prof	NOUN
gujaf-206	19	20	.	.	PUNCT
gujaf-206	20	1	suleiman	suleiman	PROPN
gujaf-206	20	2	a.	a.	PROPN
gujaf-206	20	3	s.	s.	PROPN
gujaf-206	20	4	aruwa	aruwa	PROPN
gujaf-206	20	5	department	department	PROPN
gujaf-206	20	6	of	of	ADP
gujaf-206	20	7	accounting	accounting	PROPN
gujaf-206	20	8	,	,	PUNCT
gujaf-206	20	9	nasarawa	nasarawa	PROPN
gujaf-206	20	10	state	state	PROPN
gujaf-206	20	11	university	university	PROPN
gujaf-206	20	12	,	,	PUNCT
gujaf-206	20	13	keffi	keffi	PROPN
gujaf-206	20	14	,	,	PUNCT
gujaf-206	20	15	nasarawa	nasarawa	PROPN
gujaf-206	20	16	state	state	PROPN
gujaf-206	20	17	.	.	PUNCT
gujaf-206	21	1	prof	prof	PROPN
gujaf-206	21	2	.	.	PUNCT
gujaf-206	22	1	muhammad	muhammad	PROPN
gujaf-206	22	2	junaidu	junaidu	PROPN
gujaf-206	22	3	kurawa	kurawa	PROPN
gujaf-206	22	4	department	department	PROPN
gujaf-206	22	5	of	of	ADP
gujaf-206	22	6	accounting	accounting	PROPN
gujaf-206	22	7	,	,	PUNCT
gujaf-206	22	8	bayero	bayero	PROPN
gujaf-206	22	9	university	university	PROPN
gujaf-206	22	10	kano	kano	PROPN
gujaf-206	22	11	,	,	PUNCT
gujaf-206	22	12	kano	kano	PROPN
gujaf-206	22	13	state	state	PROPN
gujaf-206	22	14	.	.	PUNCT
gujaf-206	23	1	prof	prof	PROPN
gujaf-206	23	2	.	.	PUNCT
gujaf-206	24	1	muhammad	muhammad	PROPN
gujaf-206	24	2	habibu	habibu	ADJ
gujaf-206	24	3	sabari	sabari	PROPN
gujaf-206	24	4	department	department	PROPN
gujaf-206	24	5	of	of	ADP
gujaf-206	24	6	accounting	accounting	NOUN
gujaf-206	24	7	,	,	PUNCT
gujaf-206	24	8	ahmadu	ahmadu	PROPN
gujaf-206	24	9	bello	bello	PROPN
gujaf-206	24	10	university	university	PROPN
gujaf-206	24	11	,	,	PUNCT
gujaf-206	24	12	zaria	zaria	PROPN
gujaf-206	24	13	.	.	PUNCT
gujaf-206	24	14	prof	prof	PROPN
gujaf-206	24	15	.	.	PUNCT
gujaf-206	25	1	okpanachi	okpanachi	PROPN
gujaf-206	25	2	joshua	joshua	PROPN
gujaf-206	25	3	department	department	PROPN
gujaf-206	25	4	of	of	ADP
gujaf-206	25	5	accounting	accounting	NOUN
gujaf-206	25	6	and	and	CCONJ
gujaf-206	25	7	management	management	NOUN
gujaf-206	25	8	,	,	PUNCT
gujaf-206	25	9	nigerian	nigerian	ADJ
gujaf-206	25	10	defence	defence	PROPN
gujaf-206	25	11	academy	academy	PROPN
gujaf-206	25	12	,	,	PUNCT
gujaf-206	25	13	kaduna	kaduna	PROPN
gujaf-206	25	14	.	.	PROPN
gujaf-206	25	15	prof	prof	PROPN
gujaf-206	25	16	.	.	PUNCT
gujaf-206	26	1	hassan	hassan	PROPN
gujaf-206	26	2	ibrahim	ibrahim	PROPN
gujaf-206	26	3	department	department	PROPN
gujaf-206	26	4	of	of	ADP
gujaf-206	26	5	accounting	accounting	PROPN
gujaf-206	26	6	,	,	PUNCT
gujaf-206	26	7	ibb	ibb	NOUN
gujaf-206	26	8	university	university	NOUN
gujaf-206	26	9	,	,	PUNCT
gujaf-206	26	10	lapai	lapai	NOUN
gujaf-206	26	11	,	,	PUNCT
gujaf-206	26	12	niger	niger	NOUN
gujaf-206	26	13	state	state	NOUN
gujaf-206	26	14	.	.	PUNCT
gujaf-206	27	1	prof	prof	PROPN
gujaf-206	27	2	.	.	PUNCT
gujaf-206	28	1	ifeoma	ifeoma	PROPN
gujaf-206	28	2	mary	mary	PROPN
gujaf-206	28	3	okwo	okwo	PROPN
gujaf-206	28	4	department	department	PROPN
gujaf-206	28	5	of	of	ADP
gujaf-206	28	6	accounting	accounting	PROPN
gujaf-206	28	7	,	,	PUNCT
gujaf-206	28	8	enugu	enugu	PROPN
gujaf-206	28	9	state	state	PROPN
gujaf-206	28	10	university	university	PROPN
gujaf-206	28	11	of	of	ADP
gujaf-206	28	12	science	science	NOUN
gujaf-206	28	13	and	and	CCONJ
gujaf-206	28	14	technology	technology	NOUN
gujaf-206	28	15	,	,	PUNCT
gujaf-206	28	16	enugu	enugu	PROPN
gujaf-206	28	17	state	state	PROPN
gujaf-206	28	18	.	.	PUNCT
gujaf-206	29	1	prof	prof	PROPN
gujaf-206	29	2	.	.	PROPN
gujaf-206	30	1	aminu	aminu	PROPN
gujaf-206	30	2	isah	isah	PROPN
gujaf-206	30	3	department	department	PROPN
gujaf-206	30	4	of	of	ADP
gujaf-206	30	5	accounting	accounting	PROPN
gujaf-206	30	6	,	,	PUNCT
gujaf-206	30	7	bayero	bayero	PROPN
gujaf-206	30	8	university	university	PROPN
gujaf-206	30	9	,	,	PUNCT
gujaf-206	30	10	kano	kano	PROPN
gujaf-206	30	11	,	,	PUNCT
gujaf-206	30	12	kano	kano	PROPN
gujaf-206	30	13	state	state	PROPN
gujaf-206	30	14	.	.	PUNCT
gujaf-206	31	1	prof	prof	PROPN
gujaf-206	31	2	.	.	PUNCT
gujaf-206	32	1	ahmadu	ahmadu	PROPN
gujaf-206	32	2	bello	bello	PROPN
gujaf-206	32	3	department	department	PROPN
gujaf-206	32	4	of	of	ADP
gujaf-206	32	5	accounting	accounting	NOUN
gujaf-206	32	6	,	,	PUNCT
gujaf-206	32	7	ahmadu	ahmadu	PROPN
gujaf-206	32	8	bello	bello	PROPN
gujaf-206	32	9	university	university	PROPN
gujaf-206	32	10	,	,	PUNCT
gujaf-206	32	11	zaria	zaria	PROPN
gujaf-206	32	12	.	.	PUNCT
gujaf-206	33	1	prof	prof	PROPN
gujaf-206	33	2	.	.	PUNCT
gujaf-206	34	1	musa	musa	PROPN
gujaf-206	34	2	yelwa	yelwa	PROPN
gujaf-206	34	3	abubakar	abubakar	PROPN
gujaf-206	34	4	department	department	PROPN
gujaf-206	34	5	of	of	ADP
gujaf-206	34	6	accounting	accounting	PROPN
gujaf-206	34	7	,	,	PUNCT
gujaf-206	34	8	usmanu	usmanu	PROPN
gujaf-206	34	9	danfodiyo	danfodiyo	PROPN
gujaf-206	34	10	university	university	PROPN
gujaf-206	34	11	,	,	PUNCT
gujaf-206	34	12	sokoto	sokoto	PROPN
gujaf-206	34	13	state	state	PROPN
gujaf-206	34	14	.	.	PUNCT
gujaf-206	35	1	prof	prof	PROPN
gujaf-206	35	2	.	.	PUNCT
gujaf-206	36	1	salisu	salisu	PROPN
gujaf-206	36	2	abubakar	abubakar	PROPN
gujaf-206	36	3	department	department	PROPN
gujaf-206	36	4	of	of	ADP
gujaf-206	36	5	accounting	accounting	NOUN
gujaf-206	36	6	,	,	PUNCT
gujaf-206	36	7	ahmadu	ahmadu	PROPN
gujaf-206	36	8	bello	bello	PROPN
gujaf-206	36	9	university	university	PROPN
gujaf-206	36	10	zaria	zaria	PROPN
gujaf-206	36	11	,	,	PUNCT
gujaf-206	36	12	kaduna	kaduna	PROPN
gujaf-206	36	13	state	state	PROPN
gujaf-206	36	14	.	.	PUNCT
gujaf-206	37	1	dr	dr	PROPN
gujaf-206	37	2	.	.	PROPN
gujaf-206	37	3	isaq	isaq	PROPN
gujaf-206	37	4	alhaji	alhaji	PROPN
gujaf-206	37	5	samaila	samaila	PROPN
gujaf-206	37	6	department	department	PROPN
gujaf-206	37	7	of	of	ADP
gujaf-206	37	8	accounting	accounting	PROPN
gujaf-206	37	9	,	,	PUNCT
gujaf-206	37	10	bayero	bayero	PROPN
gujaf-206	37	11	university	university	NOUN
gujaf-206	37	12	,	,	PUNCT
gujaf-206	37	13	kano	kano	PROPN
gujaf-206	37	14	state	state	PROPN
gujaf-206	37	15	.	.	PUNCT
gujaf-206	38	1	dr	dr	PROPN
gujaf-206	38	2	.	.	PROPN
gujaf-206	38	3	fatima	fatima	PROPN
gujaf-206	38	4	alfa	alfa	PROPN
gujaf-206	38	5	department	department	PROPN
gujaf-206	38	6	of	of	ADP
gujaf-206	38	7	accounting	accounting	PROPN
gujaf-206	38	8	,	,	PUNCT
gujaf-206	38	9	university	university	NOUN
gujaf-206	38	10	of	of	ADP
gujaf-206	38	11	maiduguri	maiduguri	PROPN
gujaf-206	38	12	,	,	PUNCT
gujaf-206	38	13	borno	borno	PROPN
gujaf-206	38	14	state	state	PROPN
gujaf-206	38	15	.	.	PUNCT
gujaf-206	39	1	gusau	gusau	PROPN
gujaf-206	39	2	journal	journal	PROPN
gujaf-206	39	3	of	of	ADP
gujaf-206	39	4	accounting	accounting	NOUN
gujaf-206	39	5	and	and	CCONJ
gujaf-206	39	6	finance	finance	NOUN
gujaf-206	39	7	,	,	PUNCT
gujaf-206	39	8	vol	vol	NOUN
gujaf-206	39	9	.	.	PROPN
gujaf-206	39	10	4	4	NUM
gujaf-206	39	11	,	,	PUNCT
gujaf-206	39	12	issue	issue	NOUN
gujaf-206	39	13	1	1	NUM
gujaf-206	39	14	,	,	PUNCT
gujaf-206	39	15	april	april	PROPN
gujaf-206	39	16	,	,	PUNCT
gujaf-206	39	17	2023	2023	NUM
gujaf-206	39	18	v	v	ADP
gujaf-206	39	19	dr	dr	PROPN
gujaf-206	39	20	.	.	PROPN
gujaf-206	39	21	sunusi	sunusi	PROPN
gujaf-206	39	22	sa'ad	sa'ad	PROPN
gujaf-206	39	23	ahmad	ahmad	PROPN
gujaf-206	39	24	department	department	PROPN
gujaf-206	39	25	of	of	ADP
gujaf-206	39	26	accounting	accounting	PROPN
gujaf-206	39	27	,	,	PUNCT
gujaf-206	39	28	federal	federal	ADJ
gujaf-206	39	29	university	university	NOUN
gujaf-206	39	30	dutse	dutse	NOUN
gujaf-206	39	31	,	,	PUNCT
gujaf-206	39	32	jigawa	jigawa	PROPN
gujaf-206	39	33	state	state	PROPN
gujaf-206	39	34	.	.	PUNCT
gujaf-206	40	1	dr	dr	PROPN
gujaf-206	40	2	.	.	PROPN
gujaf-206	40	3	nasiru	nasiru	PROPN
gujaf-206	40	4	a.	a.	PROPN
gujaf-206	40	5	ka’oje	ka’oje	PROPN
gujaf-206	40	6	department	department	PROPN
gujaf-206	40	7	of	of	ADP
gujaf-206	40	8	accounting	accounting	PROPN
gujaf-206	40	9	,	,	PUNCT
gujaf-206	40	10	usmanu	usmanu	PROPN
gujaf-206	40	11	danfodiyo	danfodiyo	PROPN
gujaf-206	40	12	university	university	PROPN
gujaf-206	40	13	sokoto	sokoto	PROPN
gujaf-206	40	14	state	state	PROPN
gujaf-206	40	15	.	.	PUNCT
gujaf-206	41	1	dr	dr	PROPN
gujaf-206	41	2	.	.	PROPN
gujaf-206	41	3	aminu	aminu	PROPN
gujaf-206	41	4	abdullahi	abdullahi	PROPN
gujaf-206	41	5	department	department	PROPN
gujaf-206	41	6	of	of	ADP
gujaf-206	41	7	accounting	accounting	PROPN
gujaf-206	41	8	,	,	PUNCT
gujaf-206	41	9	usmanu	usmanu	PROPN
gujaf-206	41	10	danfodiyo	danfodiyo	PROPN
gujaf-206	41	11	university	university	PROPN
gujaf-206	41	12	sokoto	sokoto	PROPN
gujaf-206	41	13	,	,	PUNCT
gujaf-206	41	14	state	state	PROPN
gujaf-206	41	15	.	.	PUNCT
gujaf-206	42	1	dr	dr	PROPN
gujaf-206	42	2	.	.	PROPN
gujaf-206	42	3	onipe	onipe	PROPN
gujaf-206	42	4	adebenege	adebenege	PROPN
gujaf-206	42	5	yahaya	yahaya	PROPN
gujaf-206	42	6	department	department	PROPN
gujaf-206	42	7	of	of	ADP
gujaf-206	42	8	accounting	accounting	PROPN
gujaf-206	42	9	,	,	PUNCT
gujaf-206	42	10	nigerian	nigerian	ADJ
gujaf-206	42	11	defence	defence	PROPN
gujaf-206	42	12	academy	academy	PROPN
gujaf-206	42	13	,	,	PUNCT
gujaf-206	42	14	kaduna	kaduna	PROPN
gujaf-206	42	15	state	state	PROPN
gujaf-206	42	16	.	.	PUNCT
gujaf-206	43	1	dr	dr	PROPN
gujaf-206	43	2	.	.	PROPN
gujaf-206	43	3	saidu	saidu	PROPN
gujaf-206	43	4	adamu	adamu	PROPN
gujaf-206	43	5	department	department	PROPN
gujaf-206	43	6	of	of	ADP
gujaf-206	43	7	accounting	accounting	PROPN
gujaf-206	43	8	,	,	PUNCT
gujaf-206	43	9	federal	federal	ADJ
gujaf-206	43	10	university	university	PROPN
gujaf-206	43	11	of	of	ADP
gujaf-206	43	12	kashere	kashere	PROPN
gujaf-206	43	13	,	,	PUNCT
gujaf-206	43	14	gombe	gombe	ADJ
gujaf-206	43	15	state	state	NOUN
gujaf-206	43	16	.	.	PUNCT
gujaf-206	44	1	dr	dr	PROPN
gujaf-206	44	2	.	.	PROPN
gujaf-206	44	3	nasiru	nasiru	PROPN
gujaf-206	44	4	yunusa	yunusa	PROPN
gujaf-206	44	5	department	department	PROPN
gujaf-206	44	6	of	of	ADP
gujaf-206	44	7	accounting	accounting	NOUN
gujaf-206	44	8	,	,	PUNCT
gujaf-206	44	9	ahmadu	ahmadu	PROPN
gujaf-206	44	10	bello	bello	PROPN
gujaf-206	44	11	university	university	PROPN
gujaf-206	44	12	zaria	zaria	PROPN
gujaf-206	44	13	.	.	PUNCT
gujaf-206	45	1	dr	dr	PROPN
gujaf-206	45	2	.	.	PROPN
gujaf-206	45	3	aisha	aisha	PROPN
gujaf-206	45	4	nuhu	nuhu	PROPN
gujaf-206	45	5	muhammad	muhammad	PROPN
gujaf-206	45	6	department	department	PROPN
gujaf-206	45	7	of	of	ADP
gujaf-206	45	8	accounting	accounting	PROPN
gujaf-206	45	9	,	,	PUNCT
gujaf-206	45	10	ahmadu	ahmadu	PROPN
gujaf-206	45	11	bello	bello	PROPN
gujaf-206	45	12	university	university	PROPN
gujaf-206	45	13	zaria	zaria	PROPN
gujaf-206	45	14	.	.	PUNCT
gujaf-206	46	1	dr	dr	PROPN
gujaf-206	46	2	.	.	PROPN
gujaf-206	46	3	lawal	lawal	PROPN
gujaf-206	46	4	muhammad	muhammad	PROPN
gujaf-206	46	5	department	department	PROPN
gujaf-206	46	6	of	of	ADP
gujaf-206	46	7	accounting	accounting	PROPN
gujaf-206	46	8	,	,	PUNCT
gujaf-206	46	9	ahmadu	ahmadu	PROPN
gujaf-206	46	10	bello	bello	PROPN
gujaf-206	46	11	university	university	PROPN
gujaf-206	46	12	zaria	zaria	PROPN
gujaf-206	46	13	.	.	PUNCT
gujaf-206	47	1	dr	dr	PROPN
gujaf-206	47	2	.	.	PROPN
gujaf-206	47	3	farouk	farouk	PROPN
gujaf-206	47	4	adeza	adeza	PROPN
gujaf-206	47	5	school	school	NOUN
gujaf-206	47	6	of	of	ADP
gujaf-206	47	7	business	business	NOUN
gujaf-206	47	8	and	and	CCONJ
gujaf-206	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-206	47	10	,	,	PUNCT
gujaf-206	47	11	american	american	PROPN
gujaf-206	47	12	university	university	PROPN
gujaf-206	47	13	of	of	ADP
gujaf-206	47	14	nigeria	nigeria	PROPN
gujaf-206	47	15	,	,	PUNCT
gujaf-206	47	16	yola	yola	PROPN
gujaf-206	47	17	.	.	PUNCT
gujaf-206	48	1	dr	dr	PROPN
gujaf-206	48	2	.	.	PROPN
gujaf-206	48	3	bashir	bashir	PROPN
gujaf-206	48	4	umar	umar	PROPN
gujaf-206	48	5	farouk	farouk	PROPN
gujaf-206	48	6	department	department	PROPN
gujaf-206	48	7	of	of	ADP
gujaf-206	48	8	economics	economic	NOUN
gujaf-206	48	9	,	,	PUNCT
gujaf-206	48	10	federal	federal	ADJ
gujaf-206	48	11	university	university	NOUN
gujaf-206	48	12	gusau	gusau	PROPN
gujaf-206	48	13	,	,	PUNCT
gujaf-206	48	14	zamfara	zamfara	PROPN
gujaf-206	48	15	state	state	PROPN
gujaf-206	48	16	.	.	PUNCT
gujaf-206	49	1	dr	dr	PROPN
gujaf-206	49	2	emmanuel	emmanuel	PROPN
gujaf-206	49	3	omokhuale	omokhuale	PROPN
gujaf-206	49	4	department	department	PROPN
gujaf-206	49	5	of	of	ADP
gujaf-206	49	6	mathematics	mathematics	PROPN
gujaf-206	49	7	,	,	PUNCT
gujaf-206	49	8	federal	federal	ADJ
gujaf-206	49	9	university	university	NOUN
gujaf-206	49	10	gusau	gusau	NOUN
gujaf-206	49	11	,	,	PUNCT
gujaf-206	49	12	zamfara	zamfara	PROPN
gujaf-206	49	13	.	.	PUNCT
gujaf-206	50	1	state	state	PROPN
gujaf-206	50	2	gusau	gusau	PROPN
gujaf-206	50	3	journal	journal	PROPN
gujaf-206	50	4	of	of	ADP
gujaf-206	50	5	accounting	accounting	NOUN
gujaf-206	50	6	and	and	CCONJ
gujaf-206	50	7	finance	finance	NOUN
gujaf-206	50	8	,	,	PUNCT
gujaf-206	50	9	vol	vol	NOUN
gujaf-206	50	10	.	.	PROPN
gujaf-206	50	11	4	4	NUM
gujaf-206	50	12	,	,	PUNCT
gujaf-206	50	13	issue	issue	NOUN
gujaf-206	50	14	1	1	NUM
gujaf-206	50	15	,	,	PUNCT
gujaf-206	50	16	april	april	PROPN
gujaf-206	50	17	,	,	PUNCT
gujaf-206	50	18	2023	2023	NUM
gujaf-206	50	19	vi	vi	NOUN
gujaf-206	50	20	advisory	advisory	NOUN
gujaf-206	50	21	board	board	NOUN
gujaf-206	50	22	members	member	NOUN
gujaf-206	50	23	prof	prof	PROPN
gujaf-206	50	24	.	.	PUNCT
gujaf-206	51	1	kabiru	kabiru	PROPN
gujaf-206	51	2	isah	isah	PROPN
gujaf-206	51	3	dandago	dandago	PROPN
gujaf-206	51	4	,	,	PUNCT
gujaf-206	51	5	bayero	bayero	PROPN
gujaf-206	51	6	university	university	PROPN
gujaf-206	51	7	kano	kano	PROPN
gujaf-206	51	8	,	,	PUNCT
gujaf-206	51	9	kano	kano	PROPN
gujaf-206	51	10	state	state	PROPN
gujaf-206	51	11	.	.	PUNCT
gujaf-206	52	1	prof	prof	PROPN
gujaf-206	52	2	a	a	DET
gujaf-206	52	3	m	m	NOUN
gujaf-206	52	4	bashir	bashir	NOUN
gujaf-206	52	5	,	,	PUNCT
gujaf-206	52	6	usmanu	usmanu	PROPN
gujaf-206	52	7	danfodiyo	danfodiyo	PROPN
gujaf-206	52	8	university	university	PROPN
gujaf-206	52	9	sokoto	sokoto	PROPN
gujaf-206	52	10	,	,	PUNCT
gujaf-206	52	11	sokoto	sokoto	PROPN
gujaf-206	52	12	state	state	PROPN
gujaf-206	52	13	.	.	PUNCT
gujaf-206	53	1	prof	prof	PROPN
gujaf-206	53	2	.	.	PUNCT
gujaf-206	54	1	muhammad	muhammad	PROPN
gujaf-206	54	2	tanko	tanko	PROPN
gujaf-206	54	3	,	,	PUNCT
gujaf-206	54	4	kaduna	kaduna	PROPN
gujaf-206	54	5	state	state	PROPN
gujaf-206	54	6	university	university	PROPN
gujaf-206	54	7	,	,	PUNCT
gujaf-206	54	8	kaduna	kaduna	PROPN
gujaf-206	54	9	.	.	PROPN
gujaf-206	54	10	prof	prof	PROPN
gujaf-206	54	11	.	.	PUNCT
gujaf-206	54	12	bayero	bayero	PROPN
gujaf-206	55	1	a	a	DET
gujaf-206	55	2	m	m	NOUN
gujaf-206	55	3	sabir	sabir	NOUN
gujaf-206	55	4	,	,	PUNCT
gujaf-206	55	5	usmanu	usmanu	PROPN
gujaf-206	55	6	danfodiyo	danfodiyo	PROPN
gujaf-206	55	7	university	university	PROPN
gujaf-206	55	8	sokoto	sokoto	PROPN
gujaf-206	55	9	,	,	PUNCT
gujaf-206	55	10	sokoto	sokoto	PROPN
gujaf-206	55	11	state	state	PROPN
gujaf-206	55	12	.	.	PUNCT
gujaf-206	56	1	prof	prof	PROPN
gujaf-206	56	2	.	.	PUNCT
gujaf-206	57	1	aliyu	aliyu	PROPN
gujaf-206	57	2	sulaiman	sulaiman	PROPN
gujaf-206	57	3	kantudu	kantudu	PROPN
gujaf-206	57	4	,	,	PUNCT
gujaf-206	57	5	bayero	bayero	PROPN
gujaf-206	57	6	university	university	PROPN
gujaf-206	57	7	kano	kano	PROPN
gujaf-206	57	8	,	,	PUNCT
gujaf-206	57	9	kano	kano	PROPN
gujaf-206	57	10	state	state	PROPN
gujaf-206	57	11	.	.	PUNCT
gujaf-206	58	1	editorial	editorial	PROPN
gujaf-206	58	2	secretary	secretary	PROPN
gujaf-206	58	3	usman	usman	PROPN
gujaf-206	58	4	muhammad	muhammad	PROPN
gujaf-206	58	5	adam	adam	PROPN
gujaf-206	58	6	department	department	PROPN
gujaf-206	58	7	of	of	ADP
gujaf-206	58	8	accounting	accounting	NOUN
gujaf-206	58	9	and	and	CCONJ
gujaf-206	58	10	finance	finance	NOUN
gujaf-206	58	11	,	,	PUNCT
gujaf-206	58	12	federal	federal	ADJ
gujaf-206	58	13	university	university	NOUN
gujaf-206	58	14	gusau	gusau	PROPN
gujaf-206	58	15	,	,	PUNCT
gujaf-206	58	16	zamfara	zamfara	PROPN
gujaf-206	58	17	state	state	PROPN
gujaf-206	58	18	.	.	PUNCT
gujaf-206	59	1	gusau	gusau	PROPN
gujaf-206	59	2	journal	journal	PROPN
gujaf-206	59	3	of	of	ADP
gujaf-206	59	4	accounting	accounting	NOUN
gujaf-206	59	5	and	and	CCONJ
gujaf-206	59	6	finance	finance	NOUN
gujaf-206	59	7	,	,	PUNCT
gujaf-206	59	8	vol	vol	NOUN
gujaf-206	59	9	.	.	PROPN
gujaf-206	59	10	4	4	NUM
gujaf-206	59	11	,	,	PUNCT
gujaf-206	59	12	issue	issue	NOUN
gujaf-206	59	13	1	1	NUM
gujaf-206	59	14	,	,	PUNCT
gujaf-206	59	15	april	april	PROPN
gujaf-206	59	16	,	,	PUNCT
gujaf-206	59	17	2023	2023	NUM
gujaf-206	59	18	vii	vii	PROPN
gujaf-206	59	19	call	call	NOUN
gujaf-206	59	20	for	for	ADP
gujaf-206	59	21	papers	paper	NOUN
gujaf-206	59	22	the	the	DET
gujaf-206	59	23	editorial	editorial	ADJ
gujaf-206	59	24	board	board	NOUN
gujaf-206	59	25	of	of	ADP
gujaf-206	59	26	gusau	gusau	PROPN
gujaf-206	59	27	journal	journal	PROPN
gujaf-206	59	28	of	of	ADP
gujaf-206	59	29	accounting	accounting	NOUN
gujaf-206	59	30	and	and	CCONJ
gujaf-206	59	31	finance	finance	NOUN
gujaf-206	59	32	(	(	PUNCT
gujaf-206	59	33	gujaf	gujaf	NOUN
gujaf-206	59	34	)	)	PUNCT
gujaf-206	59	35	is	be	AUX
gujaf-206	59	36	hereby	hereby	ADV
gujaf-206	59	37	inviting	invite	VERB
gujaf-206	59	38	authors	author	NOUN
gujaf-206	59	39	to	to	PART
gujaf-206	59	40	submit	submit	VERB
gujaf-206	59	41	their	their	PRON
gujaf-206	59	42	unpublished	unpublished	ADJ
gujaf-206	59	43	manuscript	manuscript	NOUN
gujaf-206	59	44	for	for	ADP
gujaf-206	59	45	publication	publication	NOUN
gujaf-206	59	46	.	.	PUNCT
gujaf-206	60	1	the	the	DET
gujaf-206	60	2	journal	journal	NOUN
gujaf-206	60	3	is	be	AUX
gujaf-206	60	4	published	publish	VERB
gujaf-206	60	5	in	in	ADP
gujaf-206	60	6	two	two	NUM
gujaf-206	60	7	issues	issue	NOUN
gujaf-206	60	8	of	of	ADP
gujaf-206	60	9	april	april	PROPN
gujaf-206	60	10	and	and	CCONJ
gujaf-206	60	11	october	october	PROPN
gujaf-206	60	12	annually	annually	ADV
gujaf-206	60	13	.	.	PUNCT
gujaf-206	61	1	gujaf	gujaf	NOUN
gujaf-206	61	2	is	be	AUX
gujaf-206	61	3	a	a	DET
gujaf-206	61	4	double	double	ADJ
gujaf-206	61	5	-	-	PUNCT
gujaf-206	61	6	blind	blind	ADJ
gujaf-206	61	7	peer	peer	NOUN
gujaf-206	61	8	reviewed	review	VERB
gujaf-206	61	9	journal	journal	NOUN
gujaf-206	61	10	published	publish	VERB
gujaf-206	61	11	by	by	ADP
gujaf-206	61	12	the	the	DET
gujaf-206	61	13	department	department	NOUN
gujaf-206	61	14	of	of	ADP
gujaf-206	61	15	accounting	accounting	NOUN
gujaf-206	61	16	and	and	CCONJ
gujaf-206	61	17	finance	finance	NOUN
gujaf-206	61	18	,	,	PUNCT
gujaf-206	61	19	faculty	faculty	NOUN
gujaf-206	61	20	of	of	ADP
gujaf-206	61	21	management	management	NOUN
gujaf-206	61	22	and	and	CCONJ
gujaf-206	61	23	social	social	ADJ
gujaf-206	61	24	sciences	science	NOUN
gujaf-206	61	25	,	,	PUNCT
gujaf-206	61	26	federal	federal	ADJ
gujaf-206	61	27	university	university	NOUN
gujaf-206	61	28	gusau	gusau	NOUN
gujaf-206	61	29	,	,	PUNCT
gujaf-206	61	30	zamfara	zamfara	PROPN
gujaf-206	61	31	state	state	PROPN
gujaf-206	61	32	nigeria	nigeria	PROPN
gujaf-206	61	33	the	the	DET
gujaf-206	61	34	journal	journal	PROPN
gujaf-206	61	35	accepts	accept	VERB
gujaf-206	61	36	papers	paper	NOUN
gujaf-206	61	37	in	in	ADP
gujaf-206	61	38	all	all	DET
gujaf-206	61	39	areas	area	NOUN
gujaf-206	61	40	of	of	ADP
gujaf-206	61	41	accounting	accounting	NOUN
gujaf-206	61	42	and	and	CCONJ
gujaf-206	61	43	finance	finance	NOUN
gujaf-206	61	44	for	for	ADP
gujaf-206	61	45	publication	publication	NOUN
gujaf-206	61	46	which	which	PRON
gujaf-206	61	47	include	include	VERB
gujaf-206	61	48	:	:	PUNCT
gujaf-206	61	49	accounting	accounting	NOUN
gujaf-206	61	50	standards	standard	NOUN
gujaf-206	61	51	,	,	PUNCT
gujaf-206	61	52	accounting	account	VERB
gujaf-206	61	53	information	information	NOUN
gujaf-206	61	54	system	system	NOUN
gujaf-206	61	55	,	,	PUNCT
gujaf-206	61	56	financial	financial	ADJ
gujaf-206	61	57	reporting	reporting	NOUN
gujaf-206	61	58	,	,	PUNCT
gujaf-206	61	59	earnings	earning	NOUN
gujaf-206	61	60	management	management	NOUN
gujaf-206	61	61	,	,	PUNCT
gujaf-206	61	62	,	,	PUNCT
gujaf-206	61	63	auditing	auditing	NOUN
gujaf-206	61	64	and	and	CCONJ
gujaf-206	61	65	investigation	investigation	NOUN
gujaf-206	61	66	,	,	PUNCT
gujaf-206	61	67	auditing	auditing	NOUN
gujaf-206	61	68	and	and	CCONJ
gujaf-206	61	69	standards	standard	NOUN
gujaf-206	61	70	,	,	PUNCT
gujaf-206	61	71	public	public	ADJ
gujaf-206	61	72	sector	sector	NOUN
gujaf-206	61	73	accounting	accounting	NOUN
gujaf-206	61	74	and	and	CCONJ
gujaf-206	61	75	auditing	auditing	NOUN
gujaf-206	61	76	,	,	PUNCT
gujaf-206	61	77	taxation	taxation	NOUN
gujaf-206	61	78	and	and	CCONJ
gujaf-206	61	79	revenue	revenue	NOUN
gujaf-206	61	80	administration	administration	NOUN
gujaf-206	61	81	,	,	PUNCT
gujaf-206	61	82	corporate	corporate	ADJ
gujaf-206	61	83	governance	governance	NOUN
gujaf-206	61	84	issues	issue	NOUN
gujaf-206	61	85	,	,	PUNCT
gujaf-206	61	86	corporate	corporate	ADJ
gujaf-206	61	87	social	social	ADJ
gujaf-206	61	88	responsibility	responsibility	NOUN
gujaf-206	61	89	,	,	PUNCT
gujaf-206	61	90	sustainability	sustainability	NOUN
gujaf-206	61	91	and	and	CCONJ
gujaf-206	61	92	environmental	environmental	ADJ
gujaf-206	61	93	reporting	reporting	NOUN
gujaf-206	61	94	issue	issue	NOUN
gujaf-206	61	95	,	,	PUNCT
gujaf-206	61	96	information	information	NOUN
gujaf-206	61	97	and	and	CCONJ
gujaf-206	61	98	communication	communication	NOUN
gujaf-206	61	99	technology	technology	NOUN
gujaf-206	61	100	issues	issue	NOUN
gujaf-206	61	101	,	,	PUNCT
gujaf-206	61	102	bankruptcy	bankruptcy	NOUN
gujaf-206	61	103	prediction	prediction	NOUN
gujaf-206	61	104	,	,	PUNCT
gujaf-206	61	105	corporate	corporate	ADJ
gujaf-206	61	106	finance	finance	NOUN
gujaf-206	61	107	,	,	PUNCT
gujaf-206	61	108	personal	personal	ADJ
gujaf-206	61	109	finance	finance	NOUN
gujaf-206	61	110	,	,	PUNCT
gujaf-206	61	111	merger	merger	NOUN
gujaf-206	61	112	and	and	CCONJ
gujaf-206	61	113	acquisitions	acquisition	NOUN
gujaf-206	61	114	,	,	PUNCT
gujaf-206	61	115	capital	capital	NOUN
gujaf-206	61	116	structure	structure	NOUN
gujaf-206	61	117	,	,	PUNCT
gujaf-206	61	118	working	work	VERB
gujaf-206	61	119	capital	capital	NOUN
gujaf-206	61	120	management	management	NOUN
gujaf-206	61	121	,	,	PUNCT
gujaf-206	61	122	enterprises	enterprise	NOUN
gujaf-206	61	123	risk	risk	NOUN
gujaf-206	61	124	management	management	NOUN
gujaf-206	61	125	,	,	PUNCT
gujaf-206	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-206	61	127	,	,	PUNCT
gujaf-206	61	128	international	international	ADJ
gujaf-206	61	129	business	business	NOUN
gujaf-206	61	130	accounting	accounting	NOUN
gujaf-206	61	131	and	and	CCONJ
gujaf-206	61	132	finance	finance	NOUN
gujaf-206	61	133	,	,	PUNCT
gujaf-206	61	134	banking	banking	NOUN
gujaf-206	61	135	crises	crisis	NOUN
gujaf-206	61	136	,	,	PUNCT
gujaf-206	61	137	bank	bank	NOUN
gujaf-206	61	138	’s	’s	PART
gujaf-206	61	139	profitability	profitability	NOUN
gujaf-206	61	140	,	,	PUNCT
gujaf-206	61	141	risk	risk	NOUN
gujaf-206	61	142	and	and	CCONJ
gujaf-206	61	143	insurance	insurance	NOUN
gujaf-206	61	144	issue	issue	NOUN
gujaf-206	61	145	,	,	PUNCT
gujaf-206	61	146	islamic	islamic	ADJ
gujaf-206	61	147	finance	finance	NOUN
gujaf-206	61	148	,	,	PUNCT
gujaf-206	61	149	conventional	conventional	ADJ
gujaf-206	61	150	and	and	CCONJ
gujaf-206	61	151	islamic	islamic	ADJ
gujaf-206	61	152	banks	bank	NOUN
gujaf-206	61	153	and	and	CCONJ
gujaf-206	61	154	so	so	ADV
gujaf-206	61	155	forth	forth	ADV
gujaf-206	61	156	.	.	PUNCT
gujaf-206	62	1	guidelines	guideline	NOUN
gujaf-206	62	2	for	for	ADP
gujaf-206	62	3	submission	submission	NOUN
gujaf-206	62	4	and	and	CCONJ
gujaf-206	62	5	manuscript	manuscript	NOUN
gujaf-206	62	6	format	format	VERB
gujaf-206	62	7	the	the	DET
gujaf-206	62	8	submission	submission	NOUN
gujaf-206	62	9	language	language	NOUN
gujaf-206	62	10	is	be	AUX
gujaf-206	62	11	english	english	PROPN
gujaf-206	62	12	and	and	CCONJ
gujaf-206	62	13	must	must	AUX
gujaf-206	62	14	be	be	AUX
gujaf-206	62	15	a	a	DET
gujaf-206	62	16	well	well	ADV
gujaf-206	62	17	-	-	PUNCT
gujaf-206	62	18	researched	research	VERB
gujaf-206	62	19	original	original	ADJ
gujaf-206	62	20	manuscript	manuscript	NOUN
gujaf-206	62	21	that	that	PRON
gujaf-206	62	22	has	have	AUX
gujaf-206	62	23	not	not	PART
gujaf-206	62	24	previously	previously	ADV
gujaf-206	62	25	been	be	AUX
gujaf-206	62	26	submitted	submit	VERB
gujaf-206	62	27	elsewhere	elsewhere	ADV
gujaf-206	62	28	for	for	ADP
gujaf-206	62	29	publication	publication	NOUN
gujaf-206	62	30	.	.	PUNCT
gujaf-206	63	1	the	the	DET
gujaf-206	63	2	paper	paper	NOUN
gujaf-206	63	3	should	should	AUX
gujaf-206	63	4	not	not	PART
gujaf-206	63	5	exceed	exceed	VERB
gujaf-206	63	6	more	more	ADJ
gujaf-206	63	7	than	than	ADP
gujaf-206	63	8	15	15	NUM
gujaf-206	63	9	pages	page	NOUN
gujaf-206	63	10	on	on	ADP
gujaf-206	63	11	a4	a4	NOUN
gujaf-206	63	12	type	type	NOUN
gujaf-206	63	13	paper	paper	NOUN
gujaf-206	63	14	in	in	ADP
gujaf-206	63	15	ms	ms	ADJ
gujaf-206	63	16	-	-	PUNCT
gujaf-206	63	17	word	word	NOUN
gujaf-206	63	18	format	format	NOUN
gujaf-206	63	19	,	,	PUNCT
gujaf-206	63	20	1.5	1.5	NUM
gujaf-206	63	21	-	-	PUNCT
gujaf-206	63	22	line	line	NOUN
gujaf-206	63	23	spacing	spacing	NOUN
gujaf-206	63	24	,	,	PUNCT
gujaf-206	63	25	12	12	NUM
gujaf-206	63	26	font	font	NOUN
gujaf-206	63	27	size	size	NOUN
gujaf-206	63	28	in	in	ADP
gujaf-206	63	29	times	time	NOUN
gujaf-206	63	30	new	new	ADJ
gujaf-206	63	31	roman	roman	NOUN
gujaf-206	63	32	.	.	PUNCT
gujaf-206	64	1	manuscript	manuscript	NOUN
gujaf-206	64	2	should	should	AUX
gujaf-206	64	3	be	be	AUX
gujaf-206	64	4	tested	test	VERB
gujaf-206	64	5	for	for	ADP
gujaf-206	64	6	plagiarism	plagiarism	NOUN
gujaf-206	64	7	before	before	ADP
gujaf-206	64	8	submission	submission	NOUN
gujaf-206	64	9	,	,	PUNCT
gujaf-206	64	10	as	as	SCONJ
gujaf-206	64	11	the	the	DET
gujaf-206	64	12	maximum	maximum	ADJ
gujaf-206	64	13	similarity	similarity	NOUN
gujaf-206	64	14	index	index	NOUN
gujaf-206	64	15	acceptable	acceptable	ADJ
gujaf-206	64	16	by	by	ADP
gujaf-206	64	17	gujaf	gujaf	NOUN
gujaf-206	64	18	is	be	AUX
gujaf-206	64	19	25	25	NUM
gujaf-206	64	20	percent	percent	NOUN
gujaf-206	64	21	.	.	PUNCT
gujaf-206	65	1	furthermore	furthermore	ADV
gujaf-206	65	2	,	,	PUNCT
gujaf-206	65	3	the	the	DET
gujaf-206	65	4	length	length	NOUN
gujaf-206	65	5	of	of	ADP
gujaf-206	65	6	a	a	DET
gujaf-206	65	7	complete	complete	ADJ
gujaf-206	65	8	article	article	NOUN
gujaf-206	65	9	should	should	AUX
gujaf-206	65	10	not	not	PART
gujaf-206	65	11	exceed	exceed	VERB
gujaf-206	65	12	5000	5000	NUM
gujaf-206	65	13	words	word	NOUN
gujaf-206	65	14	including	include	VERB
gujaf-206	65	15	an	an	DET
gujaf-206	65	16	abstract	abstract	NOUN
gujaf-206	65	17	of	of	ADP
gujaf-206	65	18	not	not	PART
gujaf-206	65	19	more	more	ADJ
gujaf-206	65	20	than	than	ADP
gujaf-206	65	21	250	250	NUM
gujaf-206	65	22	words	word	NOUN
gujaf-206	65	23	with	with	ADP
gujaf-206	65	24	a	a	DET
gujaf-206	65	25	minimum	minimum	NOUN
gujaf-206	65	26	of	of	ADP
gujaf-206	65	27	four	four	NUM
gujaf-206	65	28	key	key	ADJ
gujaf-206	65	29	words	word	NOUN
gujaf-206	65	30	immediately	immediately	ADV
gujaf-206	65	31	after	after	ADP
gujaf-206	65	32	the	the	DET
gujaf-206	65	33	abstract	abstract	NOUN
gujaf-206	65	34	.	.	PUNCT
gujaf-206	66	1	all	all	DET
gujaf-206	66	2	references	reference	NOUN
gujaf-206	66	3	including	include	VERB
gujaf-206	66	4	in	in	ADP
gujaf-206	66	5	text	text	NOUN
gujaf-206	66	6	citation	citation	NOUN
gujaf-206	66	7	and	and	CCONJ
gujaf-206	66	8	reference	reference	NOUN
gujaf-206	66	9	list	list	NOUN
gujaf-206	66	10	,	,	PUNCT
gujaf-206	66	11	tables	table	NOUN
gujaf-206	66	12	and	and	CCONJ
gujaf-206	66	13	figures	figure	NOUN
gujaf-206	66	14	should	should	AUX
gujaf-206	66	15	be	be	AUX
gujaf-206	66	16	in	in	ADP
gujaf-206	66	17	line	line	NOUN
gujaf-206	66	18	with	with	ADP
gujaf-206	66	19	apa	apa	PROPN
gujaf-206	66	20	7th	7th	PROPN
gujaf-206	66	21	edition	edition	NOUN
gujaf-206	66	22	publication	publication	NOUN
gujaf-206	66	23	manual	manual	NOUN
gujaf-206	66	24	.	.	PUNCT
gujaf-206	67	1	finally	finally	ADV
gujaf-206	67	2	,	,	PUNCT
gujaf-206	67	3	manuscript	manuscript	NOUN
gujaf-206	67	4	should	should	AUX
gujaf-206	67	5	be	be	AUX
gujaf-206	67	6	send	send	VERB
gujaf-206	67	7	to	to	ADP
gujaf-206	67	8	our	our	PRON
gujaf-206	67	9	email	email	NOUN
gujaf-206	67	10	address	address	NOUN
gujaf-206	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-206	67	12	and	and	CCONJ
gujaf-206	67	13	a	a	DET
gujaf-206	67	14	copy	copy	NOUN
gujaf-206	67	15	to	to	ADP
gujaf-206	67	16	our	our	PRON
gujaf-206	67	17	website	website	NOUN
gujaf-206	67	18	on	on	ADP
gujaf-206	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-206	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-206	67	21	gusau	gusau	ADJ
gujaf-206	67	22	journal	journal	NOUN
gujaf-206	67	23	of	of	ADP
gujaf-206	67	24	accounting	accounting	NOUN
gujaf-206	67	25	and	and	CCONJ
gujaf-206	67	26	finance	finance	NOUN
gujaf-206	67	27	,	,	PUNCT
gujaf-206	67	28	vol	vol	NOUN
gujaf-206	67	29	.	.	PROPN
gujaf-206	67	30	4	4	NUM
gujaf-206	67	31	,	,	PUNCT
gujaf-206	67	32	issue	issue	NOUN
gujaf-206	67	33	1	1	NUM
gujaf-206	67	34	,	,	PUNCT
gujaf-206	67	35	april	april	PROPN
gujaf-206	67	36	,	,	PUNCT
gujaf-206	67	37	2023	2023	NUM
gujaf-206	67	38	viii	viii	ADJ
gujaf-206	67	39	publication	publication	NOUN
gujaf-206	67	40	procedure	procedure	NOUN
gujaf-206	67	41	after	after	ADP
gujaf-206	67	42	receiving	receive	VERB
gujaf-206	67	43	a	a	DET
gujaf-206	67	44	manuscript	manuscript	NOUN
gujaf-206	67	45	that	that	PRON
gujaf-206	67	46	is	be	AUX
gujaf-206	67	47	within	within	ADP
gujaf-206	67	48	the	the	DET
gujaf-206	67	49	similarity	similarity	NOUN
gujaf-206	67	50	index	index	NOUN
gujaf-206	67	51	threshold	threshold	NOUN
gujaf-206	67	52	,	,	PUNCT
gujaf-206	67	53	a	a	DET
gujaf-206	67	54	confirmation	confirmation	NOUN
gujaf-206	67	55	email	email	NOUN
gujaf-206	67	56	will	will	AUX
gujaf-206	67	57	be	be	AUX
gujaf-206	67	58	send	send	VERB
gujaf-206	67	59	together	together	ADV
gujaf-206	67	60	with	with	ADP
gujaf-206	67	61	a	a	DET
gujaf-206	67	62	request	request	NOUN
gujaf-206	67	63	to	to	PART
gujaf-206	67	64	pay	pay	VERB
gujaf-206	67	65	a	a	DET
gujaf-206	67	66	review	review	NOUN
gujaf-206	67	67	proceeding	proceeding	NOUN
gujaf-206	67	68	fee	fee	NOUN
gujaf-206	67	69	.	.	PUNCT
gujaf-206	68	1	at	at	ADP
gujaf-206	68	2	this	this	DET
gujaf-206	68	3	point	point	NOUN
gujaf-206	68	4	,	,	PUNCT
gujaf-206	68	5	the	the	DET
gujaf-206	68	6	editorial	editorial	ADJ
gujaf-206	68	7	board	board	NOUN
gujaf-206	68	8	will	will	AUX
gujaf-206	68	9	take	take	VERB
gujaf-206	68	10	a	a	DET
gujaf-206	68	11	decision	decision	NOUN
gujaf-206	68	12	on	on	ADP
gujaf-206	68	13	accepting	accept	VERB
gujaf-206	68	14	,	,	PUNCT
gujaf-206	68	15	rejecting	reject	VERB
gujaf-206	68	16	or	or	CCONJ
gujaf-206	68	17	making	make	VERB
gujaf-206	68	18	a	a	DET
gujaf-206	68	19	resubmission	resubmission	NOUN
gujaf-206	68	20	of	of	ADP
gujaf-206	68	21	the	the	DET
gujaf-206	68	22	manuscript	manuscript	NOUN
gujaf-206	68	23	based	base	VERB
gujaf-206	68	24	on	on	ADP
gujaf-206	68	25	the	the	DET
gujaf-206	68	26	outcome	outcome	NOUN
gujaf-206	68	27	of	of	ADP
gujaf-206	68	28	the	the	DET
gujaf-206	68	29	double	double	ADJ
gujaf-206	68	30	-	-	PUNCT
gujaf-206	68	31	blind	blind	ADJ
gujaf-206	68	32	peer	peer	NOUN
gujaf-206	68	33	review	review	NOUN
gujaf-206	68	34	.	.	PUNCT
gujaf-206	69	1	those	those	DET
gujaf-206	69	2	authors	author	NOUN
gujaf-206	69	3	whose	whose	DET
gujaf-206	69	4	manuscript	manuscript	NOUN
gujaf-206	69	5	were	be	AUX
gujaf-206	69	6	accepted	accept	VERB
gujaf-206	69	7	for	for	ADP
gujaf-206	69	8	publication	publication	NOUN
gujaf-206	69	9	will	will	AUX
gujaf-206	69	10	be	be	AUX
gujaf-206	69	11	asked	ask	VERB
gujaf-206	69	12	to	to	PART
gujaf-206	69	13	pay	pay	VERB
gujaf-206	69	14	a	a	DET
gujaf-206	69	15	publication	publication	NOUN
gujaf-206	69	16	fee	fee	NOUN
gujaf-206	69	17	,	,	PUNCT
gujaf-206	69	18	after	after	ADP
gujaf-206	69	19	effecting	effect	VERB
gujaf-206	69	20	all	all	DET
gujaf-206	69	21	suggested	suggest	VERB
gujaf-206	69	22	corrections	correction	NOUN
gujaf-206	69	23	and	and	CCONJ
gujaf-206	69	24	changes	change	NOUN
gujaf-206	69	25	made	make	VERB
gujaf-206	69	26	on	on	ADP
gujaf-206	69	27	the	the	DET
gujaf-206	69	28	manuscript	manuscript	NOUN
gujaf-206	69	29	.	.	PUNCT
gujaf-206	70	1	all	all	DET
gujaf-206	70	2	corrected	correct	VERB
gujaf-206	70	3	papers	paper	NOUN
gujaf-206	70	4	returned	return	VERB
gujaf-206	70	5	within	within	ADP
gujaf-206	70	6	the	the	DET
gujaf-206	70	7	specified	specify	VERB
gujaf-206	70	8	time	time	NOUN
gujaf-206	70	9	frame	frame	NOUN
gujaf-206	70	10	will	will	AUX
gujaf-206	70	11	be	be	AUX
gujaf-206	70	12	published	publish	VERB
gujaf-206	70	13	in	in	ADP
gujaf-206	70	14	that	that	DET
gujaf-206	70	15	issue	issue	NOUN
gujaf-206	70	16	.	.	PUNCT
gujaf-206	71	1	payment	payment	NOUN
gujaf-206	71	2	details	detail	NOUN
gujaf-206	71	3	bank	bank	NOUN
gujaf-206	71	4	:	:	PUNCT
gujaf-206	71	5	fcmb	fcmb	PROPN
gujaf-206	71	6	account	account	PROPN
gujaf-206	71	7	number	number	NOUN
gujaf-206	71	8	:	:	PUNCT
gujaf-206	71	9	7278465011	7278465011	NUM
gujaf-206	71	10	account	account	NOUN
gujaf-206	71	11	name	name	NOUN
gujaf-206	71	12	:	:	PUNCT
gujaf-206	71	13	gusau	gusau	PROPN
gujaf-206	71	14	journal	journal	NOUN
gujaf-206	71	15	of	of	ADP
gujaf-206	71	16	accounting	accounting	NOUN
gujaf-206	71	17	and	and	CCONJ
gujaf-206	71	18	finance	finance	NOUN
gujaf-206	71	19	for	for	ADP
gujaf-206	71	20	inquiry	inquiry	NOUN
gujaf-206	71	21	the	the	DET
gujaf-206	71	22	head	head	NOUN
gujaf-206	71	23	,	,	PUNCT
gujaf-206	71	24	department	department	NOUN
gujaf-206	71	25	of	of	ADP
gujaf-206	71	26	accounting	accounting	NOUN
gujaf-206	71	27	and	and	CCONJ
gujaf-206	71	28	finance	finance	NOUN
gujaf-206	71	29	,	,	PUNCT
gujaf-206	71	30	federal	federal	ADJ
gujaf-206	71	31	university	university	NOUN
gujaf-206	71	32	gusau	gusau	PROPN
gujaf-206	71	33	,	,	PUNCT
gujaf-206	71	34	zamfara	zamfara	PROPN
gujaf-206	71	35	state	state	PROPN
gujaf-206	71	36	.	.	PUNCT
gujaf-206	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-206	73	1	+2348069393824	+2348069393824	PRON
gujaf-206	73	2	for	for	ADP
gujaf-206	73	3	more	more	ADJ
gujaf-206	73	4	information	information	NOUN
gujaf-206	73	5	,	,	PUNCT
gujaf-206	73	6	contact	contact	VERB
gujaf-206	73	7	the	the	DET
gujaf-206	73	8	editor	editor	NOUN
gujaf-206	73	9	-	-	PUNCT
gujaf-206	73	10	in	in	ADP
gujaf-206	73	11	-	-	PUNCT
gujaf-206	73	12	chief	chief	NOUN
gujaf-206	73	13	on	on	ADP
gujaf-206	73	14	+2348067766435	+2348067766435	NUM
gujaf-206	73	15	the	the	DET
gujaf-206	73	16	associate	associate	ADJ
gujaf-206	73	17	editor	editor	NOUN
gujaf-206	73	18	on	on	ADP
gujaf-206	73	19	+2348036057525	+2348036057525	NUM
gujaf-206	73	20	or	or	CCONJ
gujaf-206	73	21	visit	visit	VERB
gujaf-206	73	22	our	our	PRON
gujaf-206	73	23	website	website	NOUN
gujaf-206	73	24	on	on	ADP
gujaf-206	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-206	73	26	or	or	CCONJ
gujaf-206	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-206	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-206	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-206	73	30	gusau	gusau	ADJ
gujaf-206	73	31	journal	journal	NOUN
gujaf-206	73	32	of	of	ADP
gujaf-206	73	33	accounting	accounting	NOUN
gujaf-206	73	34	and	and	CCONJ
gujaf-206	73	35	finance	finance	NOUN
gujaf-206	73	36	,	,	PUNCT
gujaf-206	73	37	vol	vol	NOUN
gujaf-206	73	38	.	.	PROPN
gujaf-206	73	39	4	4	NUM
gujaf-206	73	40	,	,	PUNCT
gujaf-206	73	41	issue	issue	NOUN
gujaf-206	73	42	1	1	NUM
gujaf-206	73	43	,	,	PUNCT
gujaf-206	73	44	april	april	PROPN
gujaf-206	73	45	,	,	PUNCT
gujaf-206	73	46	2023	2023	NUM
gujaf-206	73	47	ix	ix	ADP
gujaf-206	73	48	contents	content	NOUN
gujaf-206	73	49	board	board	NOUN
gujaf-206	73	50	characteristics	characteristic	NOUN
gujaf-206	73	51	and	and	CCONJ
gujaf-206	73	52	earnings	earning	NOUN
gujaf-206	73	53	management	management	NOUN
gujaf-206	73	54	of	of	ADP
gujaf-206	73	55	listed	list	VERB
gujaf-206	73	56	consumer	consumer	NOUN
gujaf-206	73	57	goods	good	NOUN
gujaf-206	73	58	firms	firm	NOUN
gujaf-206	73	59	in	in	ADP
gujaf-206	73	60	nigeria	nigeria	PROPN
gujaf-206	73	61	benjamin	benjamin	PROPN
gujaf-206	73	62	gwabin	gwabin	PROPN
gujaf-206	73	63	joseph	joseph	PROPN
gujaf-206	73	64	,	,	PUNCT
gujaf-206	73	65	murtala	murtala	PROPN
gujaf-206	73	66	abdullahi	abdullahi	PROPN
gujaf-206	73	67	phd	phd	PROPN
gujaf-206	73	68	,	,	PUNCT
gujaf-206	73	69	benjamin	benjamin	PROPN
gujaf-206	73	70	kumai	kumai	PROPN
gujaf-206	73	71	gugong	gugong	PROPN
gujaf-206	73	72	phd	phd	PROPN
gujaf-206	73	73	1	1	NUM
gujaf-206	73	74	dividend	dividend	NOUN
gujaf-206	73	75	policy	policy	NOUN
gujaf-206	73	76	and	and	CCONJ
gujaf-206	73	77	value	value	NOUN
gujaf-206	73	78	of	of	ADP
gujaf-206	73	79	listed	list	VERB
gujaf-206	73	80	non	non	ADJ
gujaf-206	73	81	-	-	ADJ
gujaf-206	73	82	financial	financial	ADJ
gujaf-206	73	83	companies	company	NOUN
gujaf-206	73	84	in	in	ADP
gujaf-206	73	85	nigeria	nigeria	PROPN
gujaf-206	73	86	:	:	PUNCT
gujaf-206	73	87	the	the	DET
gujaf-206	73	88	moderating	moderate	VERB
gujaf-206	73	89	effect	effect	NOUN
gujaf-206	73	90	of	of	ADP
gujaf-206	73	91	investment	investment	NOUN
gujaf-206	73	92	opportunity	opportunity	NOUN
gujaf-206	73	93	abubakar	abubakar	PROPN
gujaf-206	73	94	umar	umar	PROPN
gujaf-206	73	95	18	18	NUM
gujaf-206	73	96	trialability	trialability	NOUN
gujaf-206	73	97	and	and	CCONJ
gujaf-206	73	98	observability	observability	NOUN
gujaf-206	73	99	of	of	ADP
gujaf-206	73	100	accrual	accrual	ADJ
gujaf-206	73	101	basis	basis	NOUN
gujaf-206	73	102	international	international	ADJ
gujaf-206	73	103	public	public	ADJ
gujaf-206	73	104	sector	sector	NOUN
gujaf-206	73	105	accounting	accounting	NOUN
gujaf-206	73	106	standards	standard	NOUN
gujaf-206	73	107	implementation	implementation	NOUN
gujaf-206	73	108	in	in	ADP
gujaf-206	73	109	nigeria	nigeria	PROPN
gujaf-206	73	110	aliyu	aliyu	PROPN
gujaf-206	73	111	abdullahi	abdullahi	PROPN
gujaf-206	73	112	ahmed	ahmed	PROPN
gujaf-206	73	113	phd	phd	PROPN
gujaf-206	73	114	,	,	PUNCT
gujaf-206	73	115	zakari	zakari	PROPN
gujaf-206	73	116	usman	usman	PROPN
gujaf-206	73	117	35	35	NUM
gujaf-206	73	118	liquidity	liquidity	NOUN
gujaf-206	73	119	risk	risk	NOUN
gujaf-206	73	120	and	and	CCONJ
gujaf-206	73	121	performance	performance	NOUN
gujaf-206	73	122	of	of	ADP
gujaf-206	73	123	non	non	ADJ
gujaf-206	73	124	-	-	ADJ
gujaf-206	73	125	financial	financial	ADJ
gujaf-206	73	126	firms	firm	NOUN
gujaf-206	73	127	listed	list	VERB
gujaf-206	73	128	on	on	ADP
gujaf-206	73	129	the	the	DET
gujaf-206	73	130	nigerian	nigerian	ADJ
gujaf-206	73	131	stockexchange	stockexchange	NOUN
gujaf-206	73	132	muhammed	muhamme	VERB
gujaf-206	73	133	alhaji	alhaji	PROPN
gujaf-206	73	134	abubakar	abubakar	PROPN
gujaf-206	73	135	,	,	PUNCT
gujaf-206	73	136	nurnaddia	nurnaddia	PROPN
gujaf-206	73	137	binti	binti	PROPN
gujaf-206	73	138	nordin	nordin	PROPN
gujaf-206	73	139	phd	phd	PROPN
gujaf-206	73	140	,	,	PUNCT
gujaf-206	73	141	abubakar	abubakar	PROPN
gujaf-206	73	142	hamisu	hamisu	PROPN
gujaf-206	73	143	umar	umar	PROPN
gujaf-206	73	144	54	54	NUM
gujaf-206	73	145	board	board	NOUN
gujaf-206	73	146	diversity	diversity	NOUN
gujaf-206	73	147	,	,	PUNCT
gujaf-206	73	148	political	political	ADJ
gujaf-206	73	149	connections	connection	NOUN
gujaf-206	73	150	and	and	CCONJ
gujaf-206	73	151	firm	firm	ADJ
gujaf-206	73	152	value	value	NOUN
gujaf-206	73	153	:	:	PUNCT
gujaf-206	73	154	an	an	DET
gujaf-206	73	155	empirical	empirical	ADJ
gujaf-206	73	156	evidence	evidence	NOUN
gujaf-206	73	157	from	from	ADP
gujaf-206	73	158	financial	financial	ADJ
gujaf-206	73	159	firms	firm	NOUN
gujaf-206	73	160	in	in	ADP
gujaf-206	73	161	nigeria	nigeria	PROPN
gujaf-206	73	162	rofiat	rofiat	PROPN
gujaf-206	73	163	oyetunji	oyetunji	PROPN
gujaf-206	73	164	,	,	PUNCT
gujaf-206	73	165	isah	isah	PROPN
gujaf-206	73	166	shittu	shittu	PROPN
gujaf-206	73	167	phd	phd	NOUN
gujaf-206	73	168	,	,	PUNCT
gujaf-206	73	169	ahmed	ahmed	PROPN
gujaf-206	73	170	bello	bello	PROPN
gujaf-206	73	171	phd	phd	PROPN
gujaf-206	73	172	.	.	PROPN
gujaf-206	74	1	75	75	NUM
gujaf-206	74	2	moderating	moderate	VERB
gujaf-206	74	3	effect	effect	NOUN
gujaf-206	74	4	of	of	ADP
gujaf-206	74	5	bank	bank	NOUN
gujaf-206	74	6	size	size	NOUN
gujaf-206	74	7	on	on	ADP
gujaf-206	74	8	the	the	DET
gujaf-206	74	9	relationship	relationship	NOUN
gujaf-206	74	10	between	between	ADP
gujaf-206	74	11	interest	interest	NOUN
gujaf-206	74	12	rate	rate	NOUN
gujaf-206	74	13	,	,	PUNCT
gujaf-206	74	14	liquidity	liquidity	NOUN
gujaf-206	74	15	,	,	PUNCT
gujaf-206	74	16	and	and	CCONJ
gujaf-206	74	17	profitability	profitability	NOUN
gujaf-206	74	18	of	of	ADP
gujaf-206	74	19	commercial	commercial	ADJ
gujaf-206	74	20	banks	bank	NOUN
gujaf-206	74	21	in	in	ADP
gujaf-206	74	22	nigeria	nigeria	PROPN
gujaf-206	74	23	shehu	shehu	PROPN
gujaf-206	74	24	usman	usman	PROPN
gujaf-206	74	25	hassan	hassan	PROPN
gujaf-206	74	26	,	,	PUNCT
gujaf-206	74	27	bello	bello	PROPN
gujaf-206	74	28	sabo	sabo	PROPN
gujaf-206	74	29	(	(	PUNCT
gujaf-206	74	30	ph	ph	PROPN
gujaf-206	74	31	.	.	PROPN
gujaf-206	74	32	d	d	NOUN
gujaf-206	74	33	)	)	PUNCT
gujaf-206	74	34	,	,	PUNCT
gujaf-206	74	35	ismai'l	ismai'l	PROPN
gujaf-206	74	36	idris	idris	PROPN
gujaf-206	74	37	tijjani	tijjani	PROPN
gujaf-206	74	38	(	(	PUNCT
gujaf-206	74	39	ph	ph	PROPN
gujaf-206	74	40	.	.	PROPN
gujaf-206	74	41	d	d	NOUN
gujaf-206	74	42	)	)	PUNCT
gujaf-206	74	43	,	,	PUNCT
gujaf-206	74	44	idris	idris	PROPN
gujaf-206	74	45	ahmed	ahmed	PROPN
gujaf-206	74	46	aliyu	aliyu	PROPN
gujaf-206	74	47	.	.	PUNCT
gujaf-206	75	1	(	(	PUNCT
gujaf-206	75	2	ph	ph	PROPN
gujaf-206	75	3	.	.	NOUN
gujaf-206	75	4	d	d	NOUN
gujaf-206	75	5	)	)	PUNCT
gujaf-206	75	6	96	96	NUM
gujaf-206	75	7	sources	source	NOUN
gujaf-206	75	8	of	of	ADP
gujaf-206	75	9	health	health	NOUN
gujaf-206	75	10	care	care	NOUN
gujaf-206	75	11	financing	financing	NOUN
gujaf-206	75	12	among	among	ADP
gujaf-206	75	13	surgical	surgical	ADJ
gujaf-206	75	14	patients	patient	NOUN
gujaf-206	75	15	seen	see	VERB
gujaf-206	75	16	at	at	ADP
gujaf-206	75	17	the	the	DET
gujaf-206	75	18	dalhatu	dalhatu	PROPN
gujaf-206	75	19	araf	araf	VERB
gujaf-206	75	20	specialist	specialist	ADJ
gujaf-206	75	21	hospital	hospital	NOUN
gujaf-206	75	22	lafia	lafia	NOUN
gujaf-206	75	23	nasarawa	nasarawa	PROPN
gujaf-206	75	24	state	state	PROPN
gujaf-206	75	25	nigeria	nigeria	PROPN
gujaf-206	75	26	ahmed	ahmed	PROPN
gujaf-206	75	27	mohammed	mohammed	PROPN
gujaf-206	75	28	yahaya	yahaya	PROPN
gujaf-206	75	29	,	,	PUNCT
gujaf-206	75	30	babatunde	babatunde	PROPN
gujaf-206	75	31	joseph	joseph	PROPN
gujaf-206	75	32	kolawole	kolawole	PROPN
gujaf-206	75	33	,	,	PUNCT
gujaf-206	75	34	bello	bello	PROPN
gujaf-206	75	35	surajudeen	surajudeen	PROPN
gujaf-206	75	36	oyeleke	oyeleke	PROPN
gujaf-206	75	37	121	121	NUM
gujaf-206	75	38	transparency	transparency	NOUN
gujaf-206	75	39	,	,	PUNCT
gujaf-206	75	40	compliance	compliance	NOUN
gujaf-206	75	41	and	and	CCONJ
gujaf-206	75	42	sustainability	sustainability	NOUN
gujaf-206	75	43	of	of	ADP
gujaf-206	75	44	contributory	contributory	ADJ
gujaf-206	75	45	pension	pension	NOUN
gujaf-206	75	46	scheme	scheme	NOUN
gujaf-206	75	47	in	in	ADP
gujaf-206	75	48	nigeria	nigeria	PROPN
gujaf-206	75	49	olanrewaju	olanrewaju	PROPN
gujaf-206	75	50	atanda	atanda	PROPN
gujaf-206	75	51	aliu	aliu	PROPN
gujaf-206	75	52	(	(	PUNCT
gujaf-206	75	53	ph	ph	PROPN
gujaf-206	75	54	.	.	PROPN
gujaf-206	75	55	d	d	NOUN
gujaf-206	75	56	)	)	PUNCT
gujaf-206	75	57	,	,	PUNCT
gujaf-206	75	58	mohamad	mohamad	PROPN
gujaf-206	75	59	ali	ali	PROPN
gujaf-206	75	60	abdul	abdul	PROPN
gujaf-206	75	61	-	-	PUNCT
gujaf-206	75	62	hamid	hamid	PROPN
gujaf-206	75	63	(	(	PUNCT
gujaf-206	75	64	ph	ph	PROPN
gujaf-206	75	65	.	.	PROPN
gujaf-206	75	66	d	d	NOUN
gujaf-206	75	67	)	)	PUNCT
gujaf-206	75	68	,	,	PUNCT
gujaf-206	75	69	salami	salami	ADJ
gujaf-206	75	70	suleiman	suleiman	NOUN
gujaf-206	75	71	(	(	PUNCT
gujaf-206	75	72	ph	ph	PROPN
gujaf-206	75	73	.	.	PROPN
gujaf-206	75	74	d	d	NOUN
gujaf-206	75	75	)	)	PUNCT
gujaf-206	75	76	,	,	PUNCT
gujaf-206	75	77	salam	salam	PROPN
gujaf-206	75	78	mudathir	mudathir	PROPN
gujaf-206	75	79	olanrewaju	olanrewaju	ADJ
gujaf-206	75	80	135	135	NUM
gujaf-206	75	81	gusau	gusau	ADJ
gujaf-206	75	82	journal	journal	NOUN
gujaf-206	75	83	of	of	ADP
gujaf-206	75	84	accounting	accounting	NOUN
gujaf-206	75	85	and	and	CCONJ
gujaf-206	75	86	finance	finance	NOUN
gujaf-206	75	87	,	,	PUNCT
gujaf-206	75	88	vol	vol	NOUN
gujaf-206	75	89	.	.	PROPN
gujaf-206	75	90	4	4	NUM
gujaf-206	75	91	,	,	PUNCT
gujaf-206	75	92	issue	issue	NOUN
gujaf-206	75	93	1	1	NUM
gujaf-206	75	94	,	,	PUNCT
gujaf-206	75	95	april	april	PROPN
gujaf-206	75	96	,	,	PUNCT
gujaf-206	75	97	2023	2023	NUM
gujaf-206	75	98	x	x	PUNCT
gujaf-206	75	99	examining	examine	VERB
gujaf-206	75	100	the	the	DET
gujaf-206	75	101	impact	impact	NOUN
gujaf-206	75	102	of	of	ADP
gujaf-206	75	103	working	work	VERB
gujaf-206	75	104	capital	capital	NOUN
gujaf-206	75	105	management	management	NOUN
gujaf-206	75	106	on	on	ADP
gujaf-206	75	107	the	the	DET
gujaf-206	75	108	financial	financial	ADJ
gujaf-206	75	109	performance	performance	NOUN
gujaf-206	75	110	of	of	ADP
gujaf-206	75	111	listed	list	VERB
gujaf-206	75	112	industrial	industrial	ADJ
gujaf-206	75	113	goods	good	NOUN
gujaf-206	75	114	entities	entity	NOUN
gujaf-206	75	115	in	in	ADP
gujaf-206	75	116	nigeria	nigeria	PROPN
gujaf-206	75	117	151	151	NUM
gujaf-206	75	118	sani	sani	PROPN
gujaf-206	75	119	abdulrahman	abdulrahman	PROPN
gujaf-206	75	120	bala	bala	PROPN
gujaf-206	75	121	(	(	PUNCT
gujaf-206	75	122	ph	ph	PROPN
gujaf-206	75	123	.	.	PROPN
gujaf-206	75	124	d	d	NOUN
gujaf-206	75	125	)	)	PUNCT
gujaf-206	75	126	,	,	PUNCT
gujaf-206	75	127	jamilu	jamilu	NOUN
gujaf-206	75	128	jibril	jibril	PROPN
gujaf-206	75	129	,	,	PUNCT
gujaf-206	75	130	taophic	taophic	ADJ
gujaf-206	75	131	olarewaju	olarewaju	ADJ
gujaf-206	75	132	bakare	bakare	NOUN
gujaf-206	75	133	corporate	corporate	ADJ
gujaf-206	75	134	governance	governance	NOUN
gujaf-206	75	135	factors	factor	NOUN
gujaf-206	75	136	and	and	CCONJ
gujaf-206	75	137	tax	tax	NOUN
gujaf-206	75	138	avoidance	avoidance	NOUN
gujaf-206	75	139	of	of	ADP
gujaf-206	75	140	listed	list	VERB
gujaf-206	75	141	deposit	deposit	NOUN
gujaf-206	75	142	money	money	NOUN
gujaf-206	75	143	banks	bank	NOUN
gujaf-206	75	144	in	in	ADP
gujaf-206	75	145	nigeria	nigeria	PROPN
gujaf-206	75	146	171	171	NUM
gujaf-206	75	147	sani	sani	PROPN
gujaf-206	75	148	abdulrahman	abdulrahman	PROPN
gujaf-206	75	149	bala	bala	PROPN
gujaf-206	75	150	(	(	PUNCT
gujaf-206	75	151	ph	ph	PROPN
gujaf-206	75	152	.	.	PROPN
gujaf-206	75	153	d	d	NOUN
gujaf-206	75	154	)	)	PUNCT
gujaf-206	75	155	,	,	PUNCT
gujaf-206	75	156	umar	umar	PROPN
gujaf-206	75	157	salim	salim	PROPN
gujaf-206	75	158	ibrahim	ibrahim	PROPN
gujaf-206	75	159	,	,	PUNCT
gujaf-206	75	160	samaila	samaila	PROPN
gujaf-206	75	161	dannana	dannana	PROPN
gujaf-206	75	162	risk	risk	NOUN
gujaf-206	75	163	committee	committee	NOUN
gujaf-206	75	164	demographic	demographic	ADJ
gujaf-206	75	165	traits	trait	NOUN
gujaf-206	75	166	:	:	PUNCT
gujaf-206	75	167	a	a	DET
gujaf-206	75	168	study	study	NOUN
gujaf-206	75	169	of	of	ADP
gujaf-206	75	170	the	the	DET
gujaf-206	75	171	impact	impact	NOUN
gujaf-206	75	172	of	of	ADP
gujaf-206	75	173	expertise	expertise	NOUN
gujaf-206	75	174	on	on	ADP
gujaf-206	75	175	risk	risk	NOUN
gujaf-206	75	176	disclosure	disclosure	NOUN
gujaf-206	75	177	quality	quality	NOUN
gujaf-206	75	178	of	of	ADP
gujaf-206	75	179	listed	list	VERB
gujaf-206	75	180	insurance	insurance	NOUN
gujaf-206	75	181	firms	firm	NOUN
gujaf-206	75	182	in	in	ADP
gujaf-206	75	183	nigeria	nigeria	PROPN
gujaf-206	75	184	wada	wada	PROPN
gujaf-206	75	185	najib	najib	PROPN
gujaf-206	75	186	abbas	abbas	PROPN
gujaf-206	75	187	,	,	PUNCT
gujaf-206	75	188	dandago	dandago	NOUN
gujaf-206	75	189	,	,	PUNCT
gujaf-206	75	190	kabiru	kabiru	PROPN
gujaf-206	75	191	isa	isa	PROPN
gujaf-206	75	192	(	(	PUNCT
gujaf-206	75	193	ph	ph	PROPN
gujaf-206	75	194	.	.	PROPN
gujaf-206	75	195	d	d	NOUN
gujaf-206	75	196	)	)	PUNCT
gujaf-206	75	197	,	,	PUNCT
gujaf-206	75	198	rabiu	rabiu	NOUN
gujaf-206	75	199	,	,	PUNCT
gujaf-206	75	200	naja’atu	naja’atu	PROPN
gujaf-206	75	201	bala	bala	PROPN
gujaf-206	75	202	192	192	NUM
gujaf-206	75	203	moderating	moderate	VERB
gujaf-206	75	204	effect	effect	NOUN
gujaf-206	75	205	of	of	ADP
gujaf-206	75	206	audit	audit	NOUN
gujaf-206	75	207	committee	committee	NOUN
gujaf-206	75	208	on	on	ADP
gujaf-206	75	209	the	the	DET
gujaf-206	75	210	relationship	relationship	NOUN
gujaf-206	75	211	between	between	ADP
gujaf-206	75	212	audit	audit	NOUN
gujaf-206	75	213	quality	quality	NOUN
gujaf-206	75	214	and	and	CCONJ
gujaf-206	75	215	earnings	earning	NOUN
gujaf-206	75	216	management	management	NOUN
gujaf-206	75	217	of	of	ADP
gujaf-206	75	218	listed	list	VERB
gujaf-206	75	219	non	non	ADJ
gujaf-206	75	220	-	-	ADJ
gujaf-206	75	221	financial	financial	ADJ
gujaf-206	75	222	services	service	NOUN
gujaf-206	75	223	firms	firm	NOUN
gujaf-206	75	224	in	in	ADP
gujaf-206	75	225	nigeria	nigeria	PROPN
gujaf-206	75	226	ahmad	ahmad	PROPN
gujaf-206	75	227	muhammad	muhammad	PROPN
gujaf-206	75	228	ahmad	ahmad	PROPN
gujaf-206	75	229	,	,	PUNCT
gujaf-206	75	230	lubabah	lubabah	PROPN
gujaf-206	75	231	mansur	mansur	PROPN
gujaf-206	75	232	kwanbo	kwanbo	PROPN
gujaf-206	75	233	(	(	PUNCT
gujaf-206	75	234	ph.d	ph.d	PROPN
gujaf-206	75	235	.	.	PUNCT
gujaf-206	75	236	)	)	PUNCT
gujaf-206	75	237	,	,	PUNCT
gujaf-206	75	238	shehu	shehu	PROPN
gujaf-206	75	239	usman	usman	PROPN
gujaf-206	75	240	hassan	hassan	PROPN
gujaf-206	75	241	(	(	PUNCT
gujaf-206	75	242	ph.d	ph.d	PROPN
gujaf-206	75	243	.	.	PUNCT
gujaf-206	75	244	)	)	PUNCT
gujaf-206	76	1	musa	musa	PROPN
gujaf-206	76	2	suleiman	suleiman	PROPN
gujaf-206	76	3	umar	umar	PROPN
gujaf-206	76	4	(	(	PUNCT
gujaf-206	76	5	ph.d	ph.d	PROPN
gujaf-206	76	6	.	.	PUNCT
gujaf-206	76	7	)	)	PUNCT
gujaf-206	77	1	216	216	NUM
gujaf-206	77	2	determinants	determinant	NOUN
gujaf-206	77	3	of	of	ADP
gujaf-206	77	4	audit	audit	NOUN
gujaf-206	77	5	opinion	opinion	NOUN
gujaf-206	77	6	of	of	ADP
gujaf-206	77	7	negative	negative	ADJ
gujaf-206	77	8	-	-	PUNCT
gujaf-206	77	9	book	book	NOUN
gujaf-206	77	10	-	-	PUNCT
gujaf-206	77	11	value	value	NOUN
gujaf-206	77	12	firms	firm	NOUN
gujaf-206	77	13	in	in	ADP
gujaf-206	77	14	nigeria	nigeria	PROPN
gujaf-206	77	15	:	:	PUNCT
gujaf-206	77	16	firm	firm	ADJ
gujaf-206	77	17	value	value	NOUN
gujaf-206	77	18	and	and	CCONJ
gujaf-206	77	19	audit	audit	NOUN
gujaf-206	77	20	characteristics	characteristic	NOUN
gujaf-206	77	21	perspective	perspective	NOUN
gujaf-206	77	22	asma’u	asma’u	ADJ
gujaf-206	77	23	mahmood	mahmood	PROPN
gujaf-206	77	24	baffa	baffa	NOUN
gujaf-206	77	25	(	(	PUNCT
gujaf-206	77	26	ph	ph	PROPN
gujaf-206	77	27	.	.	PROPN
gujaf-206	77	28	d	d	NOUN
gujaf-206	77	29	)	)	PUNCT
gujaf-206	77	30	,	,	PUNCT
gujaf-206	77	31	lawal	lawal	PROPN
gujaf-206	77	32	mohammed	mohammed	PROPN
gujaf-206	77	33	(	(	PUNCT
gujaf-206	77	34	ph.d	ph.d	PROPN
gujaf-206	77	35	.	.	PROPN
gujaf-206	77	36	)	)	PUNCT
gujaf-206	77	37	,	,	PUNCT
gujaf-206	77	38	ahmed	ahmed	PROPN
gujaf-206	77	39	bello	bello	PROPN
gujaf-206	77	40	(	(	PUNCT
gujaf-206	77	41	ph.d	ph.d	PROPN
gujaf-206	77	42	.	.	PUNCT
gujaf-206	77	43	)	)	PUNCT
gujaf-206	78	1	umar	umar	PROPN
gujaf-206	78	2	farouk	farouk	PROPN
gujaf-206	78	3	abdulkarim	abdulkarim	VERB
gujaf-206	78	4	237	237	NUM
gujaf-206	78	5	intervention	intervention	NOUN
gujaf-206	78	6	announcements	announcement	NOUN
gujaf-206	78	7	and	and	CCONJ
gujaf-206	78	8	naira	naira	NUM
gujaf-206	78	9	management	management	NOUN
gujaf-206	78	10	:	:	PUNCT
gujaf-206	78	11	evidence	evidence	NOUN
gujaf-206	78	12	from	from	ADP
gujaf-206	78	13	the	the	DET
gujaf-206	78	14	nigerian	nigerian	ADJ
gujaf-206	78	15	foreign	foreign	ADJ
gujaf-206	78	16	exchange	exchange	NOUN
gujaf-206	78	17	market	market	NOUN
gujaf-206	78	18	adedeji	adedeji	VERB
gujaf-206	78	19	daniel	daniel	PROPN
gujaf-206	78	20	gbadebo	gbadebo	PROPN
gujaf-206	78	21	254	254	NUM
gujaf-206	78	22	is	be	AUX
gujaf-206	78	23	there	there	PRON
gujaf-206	78	24	earnings	earning	NOUN
gujaf-206	78	25	discontinuity	discontinuity	NOUN
gujaf-206	78	26	after	after	ADP
gujaf-206	78	27	the	the	DET
gujaf-206	78	28	implementation	implementation	NOUN
gujaf-206	78	29	of	of	ADP
gujaf-206	78	30	ifrs	ifrs	PROPN
gujaf-206	78	31	in	in	ADP
gujaf-206	78	32	nigeria	nigeria	PROPN
gujaf-206	78	33	?	?	PUNCT
gujaf-206	79	1	adedeji	adedeji	PROPN
gujaf-206	79	2	daniel	daniel	PROPN
gujaf-206	79	3	gbadebo	gbadebo	PROPN
gujaf-206	79	4	275	275	NUM
gujaf-206	79	5	gusau	gusau	ADJ
gujaf-206	79	6	journal	journal	NOUN
gujaf-206	79	7	of	of	ADP
gujaf-206	79	8	accounting	accounting	NOUN
gujaf-206	79	9	and	and	CCONJ
gujaf-206	79	10	finance	finance	NOUN
gujaf-206	79	11	,	,	PUNCT
gujaf-206	79	12	vol	vol	NOUN
gujaf-206	79	13	.	.	PROPN
gujaf-206	79	14	4	4	NUM
gujaf-206	79	15	,	,	PUNCT
gujaf-206	79	16	issue	issue	NOUN
gujaf-206	79	17	1	1	NUM
gujaf-206	79	18	,	,	PUNCT
gujaf-206	79	19	april	april	PROPN
gujaf-206	79	20	,	,	PUNCT
gujaf-206	79	21	2023	2023	NUM
gujaf-206	79	22	35	35	NUM
gujaf-206	79	23	trialability	trialability	NOUN
gujaf-206	79	24	and	and	CCONJ
gujaf-206	79	25	observability	observability	NOUN
gujaf-206	79	26	of	of	ADP
gujaf-206	79	27	accrual	accrual	ADJ
gujaf-206	79	28	basis	basis	NOUN
gujaf-206	79	29	international	international	ADJ
gujaf-206	79	30	public	public	ADJ
gujaf-206	79	31	sector	sector	NOUN
gujaf-206	79	32	accounting	accounting	NOUN
gujaf-206	79	33	standards	standard	NOUN
gujaf-206	79	34	implementation	implementation	NOUN
gujaf-206	79	35	in	in	ADP
gujaf-206	79	36	nigeria	nigeria	PROPN
gujaf-206	79	37	aliyu	aliyu	PROPN
gujaf-206	79	38	abdullahi	abdullahi	PROPN
gujaf-206	79	39	ahmed	ahmed	PROPN
gujaf-206	79	40	phd	phd	PROPN
gujaf-206	79	41	department	department	PROPN
gujaf-206	79	42	of	of	ADP
gujaf-206	79	43	accounting	accounting	PROPN
gujaf-206	79	44	abu	abu	PROPN
gujaf-206	79	45	business	business	PROPN
gujaf-206	79	46	school	school	PROPN
gujaf-206	79	47	ahmadu	ahmadu	PROPN
gujaf-206	79	48	bello	bello	PROPN
gujaf-206	79	49	university	university	PROPN
gujaf-206	79	50	,	,	PUNCT
gujaf-206	79	51	zaria	zaria	PROPN
gujaf-206	79	52	,	,	PUNCT
gujaf-206	79	53	nigeria	nigeria	PROPN
gujaf-206	79	54	+2348023584830	+2348023584830	PROPN
gujaf-206	79	55	&	&	CCONJ
gujaf-206	79	56	+2347068637232	+2347068637232	PROPN
gujaf-206	80	1	aliyuahmedabdullah@gmail.com	aliyuahmedabdullah@gmail.com	PROPN
gujaf-206	80	2	,	,	PUNCT
gujaf-206	80	3	aaahmed@abu.edu.org	aaahmed@abu.edu.org	NOUN
gujaf-206	80	4	orcid	orcid	NOUN
gujaf-206	81	1	i	i	PROPN
gujaf-206	81	2	d	d	PROPN
gujaf-206	81	3	http://orcid.org/0000-0002-3372-9901	http://orcid.org/0000-0002-3372-9901	PROPN
gujaf-206	81	4	zakari	zakari	PROPN
gujaf-206	81	5	usman	usman	PROPN
gujaf-206	81	6	department	department	PROPN
gujaf-206	81	7	of	of	ADP
gujaf-206	81	8	banking	banking	NOUN
gujaf-206	81	9	and	and	CCONJ
gujaf-206	81	10	finance	finance	NOUN
gujaf-206	81	11	school	school	NOUN
gujaf-206	81	12	of	of	ADP
gujaf-206	81	13	management	management	NOUN
gujaf-206	81	14	studies	study	NOUN
gujaf-206	81	15	nuhu	nuhu	PROPN
gujaf-206	81	16	bamalli	bamalli	PROPN
gujaf-206	81	17	polytechnic	polytechnic	PROPN
gujaf-206	81	18	,	,	PUNCT
gujaf-206	81	19	zaria	zaria	PROPN
gujaf-206	81	20	,	,	PUNCT
gujaf-206	81	21	nigeria	nigeria	X
gujaf-206	81	22	+2348034539689	+2348034539689	PROPN
gujaf-206	81	23	&	&	CCONJ
gujaf-206	81	24	maruzaks@gmail.com	maruzaks@gmail.com	PROPN
gujaf-206	81	25	abstract	abstract	PROPN
gujaf-206	81	26	the	the	DET
gujaf-206	81	27	study	study	NOUN
gujaf-206	81	28	examined	examine	VERB
gujaf-206	81	29	the	the	DET
gujaf-206	81	30	effect	effect	NOUN
gujaf-206	81	31	of	of	ADP
gujaf-206	81	32	trialability	trialability	NOUN
gujaf-206	81	33	and	and	CCONJ
gujaf-206	81	34	observability	observability	NOUN
gujaf-206	81	35	of	of	ADP
gujaf-206	81	36	ipsas	ipsa	NOUN
gujaf-206	81	37	on	on	ADP
gujaf-206	81	38	accrual	accrual	ADJ
gujaf-206	81	39	basis	basis	NOUN
gujaf-206	81	40	ipsasimpl	ipsasimpl	NOUN
gujaf-206	81	41	in	in	ADP
gujaf-206	81	42	nigeria	nigeria	PROPN
gujaf-206	81	43	.	.	PUNCT
gujaf-206	82	1	656	656	NUM
gujaf-206	82	2	accounting	accounting	NOUN
gujaf-206	82	3	staff	staff	NOUN
gujaf-206	82	4	of	of	ADP
gujaf-206	82	5	all	all	DET
gujaf-206	82	6	the	the	DET
gujaf-206	82	7	29	29	NUM
gujaf-206	82	8	federal	federal	ADJ
gujaf-206	82	9	government	government	NOUN
gujaf-206	82	10	ministries	ministry	NOUN
gujaf-206	82	11	in	in	ADP
gujaf-206	82	12	abuja	abuja	PROPN
gujaf-206	82	13	constitute	constitute	VERB
gujaf-206	82	14	the	the	DET
gujaf-206	82	15	population	population	NOUN
gujaf-206	82	16	of	of	ADP
gujaf-206	82	17	the	the	DET
gujaf-206	82	18	study	study	NOUN
gujaf-206	82	19	.	.	PUNCT
gujaf-206	83	1	the	the	DET
gujaf-206	83	2	sample	sample	NOUN
gujaf-206	83	3	size	size	NOUN
gujaf-206	83	4	of	of	ADP
gujaf-206	83	5	242	242	NUM
gujaf-206	83	6	was	be	AUX
gujaf-206	83	7	arrived	arrive	VERB
gujaf-206	83	8	at	at	ADP
gujaf-206	83	9	using	use	VERB
gujaf-206	83	10	krejcie	krejcie	NOUN
gujaf-206	83	11	and	and	CCONJ
gujaf-206	83	12	morgan	morgan	PROPN
gujaf-206	83	13	table	table	NOUN
gujaf-206	83	14	for	for	ADP
gujaf-206	83	15	determining	determine	VERB
gujaf-206	83	16	sample	sample	NOUN
gujaf-206	83	17	size	size	NOUN
gujaf-206	83	18	from	from	ADP
gujaf-206	83	19	a	a	DET
gujaf-206	83	20	given	give	VERB
gujaf-206	83	21	population	population	NOUN
gujaf-206	83	22	.	.	PUNCT
gujaf-206	84	1	the	the	DET
gujaf-206	84	2	sampling	sample	VERB
gujaf-206	84	3	technique	technique	NOUN
gujaf-206	84	4	adopted	adopt	VERB
gujaf-206	84	5	for	for	ADP
gujaf-206	84	6	the	the	DET
gujaf-206	84	7	study	study	NOUN
gujaf-206	84	8	was	be	AUX
gujaf-206	84	9	proportionate	proportionate	ADJ
gujaf-206	84	10	stratified	stratified	ADJ
gujaf-206	84	11	random	random	ADJ
gujaf-206	84	12	sampling	sampling	NOUN
gujaf-206	84	13	techniques	technique	NOUN
gujaf-206	84	14	.	.	PUNCT
gujaf-206	85	1	closed	close	VERB
gujaf-206	85	2	ended	ended	ADJ
gujaf-206	85	3	questionnaires	questionnaire	NOUN
gujaf-206	85	4	were	be	AUX
gujaf-206	85	5	used	use	VERB
gujaf-206	85	6	in	in	ADP
gujaf-206	85	7	collecting	collect	VERB
gujaf-206	85	8	the	the	DET
gujaf-206	85	9	data	datum	NOUN
gujaf-206	85	10	for	for	ADP
gujaf-206	85	11	this	this	DET
gujaf-206	85	12	study	study	NOUN
gujaf-206	85	13	.	.	PUNCT
gujaf-206	86	1	the	the	DET
gujaf-206	86	2	data	datum	NOUN
gujaf-206	86	3	collected	collect	VERB
gujaf-206	86	4	was	be	AUX
gujaf-206	86	5	analyzed	analyze	VERB
gujaf-206	86	6	using	use	VERB
gujaf-206	86	7	binary	binary	ADJ
gujaf-206	86	8	logistic	logistic	ADJ
gujaf-206	86	9	regression	regression	NOUN
gujaf-206	86	10	techniques	technique	NOUN
gujaf-206	86	11	with	with	ADP
gujaf-206	86	12	the	the	DET
gujaf-206	86	13	aid	aid	NOUN
gujaf-206	86	14	of	of	ADP
gujaf-206	86	15	stata	stata	ADJ
gujaf-206	86	16	13	13	NUM
gujaf-206	86	17	software	software	NOUN
gujaf-206	86	18	.	.	PUNCT
gujaf-206	87	1	the	the	DET
gujaf-206	87	2	study	study	NOUN
gujaf-206	87	3	revealed	reveal	VERB
gujaf-206	87	4	that	that	SCONJ
gujaf-206	87	5	trialability	trialability	NOUN
gujaf-206	87	6	(	(	PUNCT
gujaf-206	87	7	triala	triala	NOUN
gujaf-206	87	8	)	)	PUNCT
gujaf-206	87	9	and	and	CCONJ
gujaf-206	87	10	observability	observability	NOUN
gujaf-206	87	11	(	(	PUNCT
gujaf-206	87	12	observ	observ	NOUN
gujaf-206	87	13	)	)	PUNCT
gujaf-206	87	14	were	be	AUX
gujaf-206	87	15	negative	negative	ADJ
gujaf-206	87	16	and	and	CCONJ
gujaf-206	87	17	significantly	significantly	ADV
gujaf-206	87	18	related	relate	VERB
gujaf-206	87	19	to	to	ADP
gujaf-206	87	20	accrual	accrual	ADJ
gujaf-206	87	21	basis	basis	NOUN
gujaf-206	87	22	ipsasimpl	ipsasimpl	NOUN
gujaf-206	87	23	in	in	ADP
gujaf-206	87	24	nigeria	nigeria	PROPN
gujaf-206	87	25	.	.	PUNCT
gujaf-206	88	1	it	it	PRON
gujaf-206	88	2	was	be	AUX
gujaf-206	88	3	therefore	therefore	ADV
gujaf-206	88	4	concluded	conclude	VERB
gujaf-206	88	5	that	that	SCONJ
gujaf-206	88	6	triala	triala	PROPN
gujaf-206	88	7	and	and	CCONJ
gujaf-206	88	8	observ	observ	PROPN
gujaf-206	88	9	have	have	VERB
gujaf-206	88	10	negative	negative	ADJ
gujaf-206	88	11	effect	effect	NOUN
gujaf-206	88	12	on	on	ADP
gujaf-206	88	13	accrual	accrual	ADJ
gujaf-206	88	14	basis	basis	NOUN
gujaf-206	88	15	ipsasimpl	ipsasimpl	NOUN
gujaf-206	88	16	in	in	ADP
gujaf-206	88	17	nigeria	nigeria	PROPN
gujaf-206	88	18	.	.	PUNCT
gujaf-206	89	1	the	the	DET
gujaf-206	89	2	study	study	NOUN
gujaf-206	89	3	recommends	recommend	VERB
gujaf-206	89	4	for	for	ADP
gujaf-206	89	5	an	an	DET
gujaf-206	89	6	increased	increase	VERB
gujaf-206	89	7	consideration	consideration	NOUN
gujaf-206	89	8	of	of	ADP
gujaf-206	89	9	the	the	DET
gujaf-206	89	10	visibility	visibility	NOUN
gujaf-206	89	11	and	and	CCONJ
gujaf-206	89	12	benefits	benefit	NOUN
gujaf-206	89	13	of	of	ADP
gujaf-206	89	14	ipsas	ipsa	NOUN
gujaf-206	89	15	on	on	ADP
gujaf-206	89	16	one	one	NUM
gujaf-206	89	17	hand	hand	NOUN
gujaf-206	89	18	and	and	CCONJ
gujaf-206	89	19	its	its	PRON
gujaf-206	89	20	testing	testing	NOUN
gujaf-206	89	21	capability	capability	NOUN
gujaf-206	89	22	and	and	CCONJ
gujaf-206	89	23	suitability	suitability	NOUN
gujaf-206	89	24	on	on	ADP
gujaf-206	89	25	the	the	DET
gujaf-206	89	26	other	other	ADJ
gujaf-206	89	27	hand	hand	NOUN
gujaf-206	89	28	in	in	ADP
gujaf-206	89	29	order	order	NOUN
gujaf-206	89	30	to	to	PART
gujaf-206	89	31	facilitate	facilitate	VERB
gujaf-206	89	32	the	the	DET
gujaf-206	89	33	implementation	implementation	NOUN
gujaf-206	89	34	process	process	NOUN
gujaf-206	89	35	of	of	ADP
gujaf-206	89	36	accrual	accrual	ADJ
gujaf-206	89	37	basis	basis	NOUN
gujaf-206	89	38	ipsas	ipsa	NOUN
gujaf-206	89	39	in	in	ADP
gujaf-206	89	40	nigeria	nigeria	PROPN
gujaf-206	89	41	.	.	PUNCT
gujaf-206	90	1	keywords	keyword	NOUN
gujaf-206	90	2	:	:	PUNCT
gujaf-206	90	3	federal	federal	ADJ
gujaf-206	90	4	government	government	NOUN
gujaf-206	90	5	ministries	ministry	NOUN
gujaf-206	90	6	,	,	PUNCT
gujaf-206	90	7	ipsasimpl	ipsasimpl	NOUN
gujaf-206	90	8	,	,	PUNCT
gujaf-206	90	9	nigeria	nigeria	PROPN
gujaf-206	90	10	,	,	PUNCT
gujaf-206	90	11	observability	observability	NOUN
gujaf-206	90	12	,	,	PUNCT
gujaf-206	90	13	trialability	trialability	NOUN
gujaf-206	90	14	https://doi.org/10.57233/gujaf.v4i1.199	https://doi.org/10.57233/gujaf.v4i1.199	NOUN
gujaf-206	90	15	1	1	NUM
gujaf-206	90	16	.	.	PUNCT
gujaf-206	90	17	introduction	introduction	NOUN
gujaf-206	90	18	in	in	ADP
gujaf-206	90	19	2010	2010	NUM
gujaf-206	90	20	,	,	PUNCT
gujaf-206	90	21	nigerian	nigerian	ADJ
gujaf-206	90	22	government	government	NOUN
gujaf-206	90	23	made	make	VERB
gujaf-206	90	24	a	a	DET
gujaf-206	90	25	pronouncement	pronouncement	NOUN
gujaf-206	90	26	for	for	ADP
gujaf-206	90	27	the	the	DET
gujaf-206	90	28	adoption/	adoption/	NUM
gujaf-206	90	29	implementation	implementation	NOUN
gujaf-206	90	30	of	of	ADP
gujaf-206	90	31	ipsas	ipsa	NOUN
gujaf-206	90	32	in	in	ADP
gujaf-206	90	33	nigeria	nigeria	PROPN
gujaf-206	90	34	(	(	PUNCT
gujaf-206	90	35	ahmed	ahme	VERB
gujaf-206	90	36	,	,	PUNCT
gujaf-206	90	37	2017	2017	NUM
gujaf-206	90	38	)	)	PUNCT
gujaf-206	90	39	.	.	PUNCT
gujaf-206	91	1	since	since	SCONJ
gujaf-206	91	2	then	then	ADV
gujaf-206	91	3	,	,	PUNCT
gujaf-206	91	4	some	some	DET
gujaf-206	91	5	ministries	ministry	NOUN
gujaf-206	91	6	are	be	AUX
gujaf-206	91	7	yet	yet	ADV
gujaf-206	91	8	to	to	PART
gujaf-206	91	9	fully	fully	ADV
gujaf-206	91	10	adopt	adopt	VERB
gujaf-206	91	11	the	the	DET
gujaf-206	91	12	standard	standard	NOUN
gujaf-206	91	13	due	due	ADP
gujaf-206	91	14	to	to	ADP
gujaf-206	91	15	the	the	DET
gujaf-206	91	16	fact	fact	NOUN
gujaf-206	91	17	that	that	SCONJ
gujaf-206	91	18	there	there	PRON
gujaf-206	91	19	have	have	AUX
gujaf-206	91	20	been	be	AUX
gujaf-206	91	21	some	some	DET
gujaf-206	91	22	issues	issue	NOUN
gujaf-206	91	23	concerning	concern	VERB
gujaf-206	91	24	the	the	DET
gujaf-206	91	25	visibility	visibility	NOUN
gujaf-206	91	26	and	and	CCONJ
gujaf-206	91	27	communicability	communicability	NOUN
gujaf-206	91	28	of	of	ADP
gujaf-206	91	29	the	the	DET
gujaf-206	91	30	result	result	NOUN
gujaf-206	91	31	/	/	SYM
gujaf-206	91	32	benefit	benefit	NOUN
gujaf-206	91	33	of	of	ADP
gujaf-206	91	34	adopting	adopt	VERB
gujaf-206	91	35	the	the	DET
gujaf-206	91	36	standard	standard	NOUN
gujaf-206	91	37	to	to	ADP
gujaf-206	91	38	potential	potential	ADJ
gujaf-206	91	39	adopters	adopter	NOUN
gujaf-206	91	40	on	on	ADP
gujaf-206	91	41	one	one	NUM
gujaf-206	91	42	hand	hand	NOUN
gujaf-206	91	43	;	;	PUNCT
gujaf-206	91	44	and	and	CCONJ
gujaf-206	92	1	testability	testability	NOUN
gujaf-206	92	2	,	,	PUNCT
gujaf-206	92	3	suitability	suitability	NOUN
gujaf-206	92	4	and	and	CCONJ
gujaf-206	92	5	mailto:aliyuahmedabdullah@gmail.com	mailto:aliyuahmedabdullah@gmail.com	PROPN
gujaf-206	92	6	mailto:aaahmed@abu.edu.org	mailto:aaahmed@abu.edu.org	PROPN
gujaf-206	92	7	http://orcid.org/0000-0002-3372-9901	http://orcid.org/0000-0002-3372-9901	ADJ
gujaf-206	92	8	mailto:maruzaks@gmail.com	mailto:maruzaks@gmail.com	PROPN
gujaf-206	92	9	gusau	gusau	PROPN
gujaf-206	92	10	journal	journal	PROPN
gujaf-206	92	11	of	of	ADP
gujaf-206	92	12	accounting	accounting	NOUN
gujaf-206	92	13	and	and	CCONJ
gujaf-206	92	14	finance	finance	NOUN
gujaf-206	92	15	,	,	PUNCT
gujaf-206	92	16	vol	vol	NOUN
gujaf-206	92	17	.	.	PROPN
gujaf-206	92	18	4	4	NUM
gujaf-206	92	19	,	,	PUNCT
gujaf-206	92	20	issue	issue	NOUN
gujaf-206	92	21	1	1	NUM
gujaf-206	92	22	,	,	PUNCT
gujaf-206	92	23	april	april	PROPN
gujaf-206	92	24	,	,	PUNCT
gujaf-206	92	25	2023	2023	NUM
gujaf-206	92	26	36	36	NUM
gujaf-206	92	27	trialability	trialability	NOUN
gujaf-206	92	28	of	of	ADP
gujaf-206	92	29	the	the	DET
gujaf-206	92	30	standard	standard	NOUN
gujaf-206	92	31	before	before	ADP
gujaf-206	92	32	the	the	DET
gujaf-206	92	33	adoption	adoption	NOUN
gujaf-206	92	34	on	on	ADP
gujaf-206	92	35	the	the	DET
gujaf-206	92	36	other	other	ADJ
gujaf-206	92	37	hand	hand	NOUN
gujaf-206	92	38	.	.	PUNCT
gujaf-206	93	1	scholars	scholar	NOUN
gujaf-206	93	2	are	be	AUX
gujaf-206	93	3	of	of	ADP
gujaf-206	93	4	the	the	DET
gujaf-206	93	5	view	view	NOUN
gujaf-206	93	6	that	that	SCONJ
gujaf-206	93	7	any	any	DET
gujaf-206	93	8	system	system	NOUN
gujaf-206	93	9	that	that	PRON
gujaf-206	93	10	is	be	AUX
gujaf-206	93	11	visible	visible	ADJ
gujaf-206	93	12	and	and	CCONJ
gujaf-206	93	13	can	can	AUX
gujaf-206	93	14	easily	easily	ADV
gujaf-206	93	15	be	be	AUX
gujaf-206	93	16	communicated	communicate	VERB
gujaf-206	93	17	to	to	ADP
gujaf-206	93	18	others	other	NOUN
gujaf-206	93	19	is	be	AUX
gujaf-206	93	20	more	more	ADV
gujaf-206	93	21	likely	likely	ADJ
gujaf-206	93	22	to	to	PART
gujaf-206	93	23	be	be	AUX
gujaf-206	93	24	accepted	accept	VERB
gujaf-206	93	25	and	and	CCONJ
gujaf-206	93	26	adopted	adopt	VERB
gujaf-206	93	27	(	(	PUNCT
gujaf-206	93	28	dunk	dunk	PROPN
gujaf-206	93	29	,	,	PUNCT
gujaf-206	93	30	1989	1989	NUM
gujaf-206	93	31	;	;	PUNCT
gujaf-206	93	32	rogers	roger	NOUN
gujaf-206	93	33	,	,	PUNCT
gujaf-206	93	34	1995	1995	NUM
gujaf-206	93	35	,	,	PUNCT
gujaf-206	93	36	2003	2003	NUM
gujaf-206	93	37	)	)	PUNCT
gujaf-206	93	38	.	.	PUNCT
gujaf-206	94	1	likewise	likewise	ADV
gujaf-206	94	2	,	,	PUNCT
gujaf-206	94	3	a	a	DET
gujaf-206	94	4	proposed	propose	VERB
gujaf-206	94	5	standard	standard	NOUN
gujaf-206	94	6	that	that	PRON
gujaf-206	94	7	can	can	AUX
gujaf-206	94	8	be	be	AUX
gujaf-206	94	9	tested	test	VERB
gujaf-206	94	10	on	on	ADP
gujaf-206	94	11	a	a	DET
gujaf-206	94	12	trial	trial	NOUN
gujaf-206	94	13	basis	basis	NOUN
gujaf-206	94	14	in	in	SCONJ
gujaf-206	94	15	order	order	NOUN
gujaf-206	94	16	to	to	PART
gujaf-206	94	17	test	test	VERB
gujaf-206	94	18	its	its	PRON
gujaf-206	94	19	suitability	suitability	NOUN
gujaf-206	94	20	before	before	SCONJ
gujaf-206	94	21	they	they	PRON
gujaf-206	94	22	are	be	AUX
gujaf-206	94	23	adopted	adopt	VERB
gujaf-206	94	24	are	be	AUX
gujaf-206	94	25	used	use	VERB
gujaf-206	94	26	more	more	ADV
gujaf-206	94	27	quickly	quickly	ADV
gujaf-206	94	28	.	.	PUNCT
gujaf-206	95	1	according	accord	VERB
gujaf-206	95	2	to	to	ADP
gujaf-206	95	3	the	the	DET
gujaf-206	95	4	previous	previous	ADJ
gujaf-206	95	5	literatures	literature	NOUN
gujaf-206	95	6	in	in	ADP
gujaf-206	95	7	this	this	DET
gujaf-206	95	8	field	field	NOUN
gujaf-206	95	9	,	,	PUNCT
gujaf-206	95	10	the	the	DET
gujaf-206	95	11	adoption	adoption	NOUN
gujaf-206	95	12	of	of	ADP
gujaf-206	95	13	ipsas	ipsa	NOUN
gujaf-206	95	14	is	be	AUX
gujaf-206	95	15	considered	consider	VERB
gujaf-206	95	16	to	to	PART
gujaf-206	95	17	be	be	AUX
gujaf-206	95	18	an	an	DET
gujaf-206	95	19	accounting	accounting	NOUN
gujaf-206	95	20	innovation	innovation	NOUN
gujaf-206	95	21	(	(	PUNCT
gujaf-206	95	22	ezzamel	ezzamel	NOUN
gujaf-206	95	23	et	et	PROPN
gujaf-206	95	24	al	al	PROPN
gujaf-206	95	25	.	.	PROPN
gujaf-206	95	26	,	,	PUNCT
gujaf-206	95	27	2014	2014	NUM
gujaf-206	95	28	;	;	PUNCT
gujaf-206	95	29	liguori	liguori	PROPN
gujaf-206	95	30	&	&	CCONJ
gujaf-206	95	31	steccolini	steccolini	PROPN
gujaf-206	95	32	,	,	PUNCT
gujaf-206	95	33	2014	2014	NUM
gujaf-206	95	34	)	)	PUNCT
gujaf-206	95	35	.	.	PUNCT
gujaf-206	96	1	an	an	DET
gujaf-206	96	2	innovation	innovation	NOUN
gujaf-206	96	3	is	be	AUX
gujaf-206	96	4	a	a	DET
gujaf-206	96	5	new	new	ADJ
gujaf-206	96	6	idea	idea	NOUN
gujaf-206	96	7	whether	whether	SCONJ
gujaf-206	96	8	invented	invent	VERB
gujaf-206	96	9	or	or	CCONJ
gujaf-206	96	10	discovered	discover	VERB
gujaf-206	96	11	,	,	PUNCT
gujaf-206	96	12	and	and	CCONJ
gujaf-206	96	13	may	may	AUX
gujaf-206	96	14	comprise	comprise	VERB
gujaf-206	96	15	a	a	DET
gujaf-206	96	16	mixture	mixture	NOUN
gujaf-206	96	17	of	of	ADP
gujaf-206	96	18	old	old	ADJ
gujaf-206	96	19	ideas	idea	NOUN
gujaf-206	96	20	.	.	PUNCT
gujaf-206	97	1	the	the	DET
gujaf-206	97	2	concept	concept	NOUN
gujaf-206	97	3	of	of	ADP
gujaf-206	97	4	what	what	PRON
gujaf-206	97	5	is	be	AUX
gujaf-206	97	6	new	new	ADJ
gujaf-206	97	7	is	be	AUX
gujaf-206	97	8	seen	see	VERB
gujaf-206	97	9	generally	generally	ADV
gujaf-206	97	10	as	as	ADP
gujaf-206	97	11	relative	relative	ADJ
gujaf-206	97	12	to	to	ADP
gujaf-206	97	13	the	the	DET
gujaf-206	97	14	subject	subject	ADJ
gujaf-206	97	15	organization	organization	NOUN
gujaf-206	97	16	,	,	PUNCT
gujaf-206	97	17	situation	situation	NOUN
gujaf-206	97	18	or	or	CCONJ
gujaf-206	97	19	individual	individual	NOUN
gujaf-206	97	20	(	(	PUNCT
gujaf-206	97	21	dunk	dunk	PROPN
gujaf-206	97	22	,	,	PUNCT
gujaf-206	97	23	1989	1989	NUM
gujaf-206	97	24	)	)	PUNCT
gujaf-206	97	25	.	.	PUNCT
gujaf-206	98	1	in	in	ADP
gujaf-206	98	2	the	the	DET
gujaf-206	98	3	words	word	NOUN
gujaf-206	98	4	of	of	ADP
gujaf-206	98	5	rogers	rogers	PROPN
gujaf-206	98	6	(	(	PUNCT
gujaf-206	98	7	1995	1995	NUM
gujaf-206	98	8	)	)	PUNCT
gujaf-206	98	9	,	,	PUNCT
gujaf-206	98	10	innovation	innovation	NOUN
gujaf-206	98	11	is	be	AUX
gujaf-206	98	12	an	an	DET
gujaf-206	98	13	idea	idea	NOUN
gujaf-206	98	14	,	,	PUNCT
gujaf-206	98	15	object	object	VERB
gujaf-206	98	16	,	,	PUNCT
gujaf-206	98	17	or	or	CCONJ
gujaf-206	98	18	practice	practice	NOUN
gujaf-206	98	19	viewed	view	VERB
gujaf-206	98	20	by	by	ADP
gujaf-206	98	21	individuals	individual	NOUN
gujaf-206	98	22	or	or	CCONJ
gujaf-206	98	23	other	other	ADJ
gujaf-206	98	24	organizations	organization	NOUN
gujaf-206	98	25	as	as	ADP
gujaf-206	98	26	new	new	ADJ
gujaf-206	98	27	.	.	PUNCT
gujaf-206	99	1	rogers	rogers	PROPN
gujaf-206	99	2	(	(	PUNCT
gujaf-206	99	3	2003	2003	NUM
gujaf-206	99	4	)	)	PUNCT
gujaf-206	99	5	specified	specify	VERB
gujaf-206	99	6	five	five	NUM
gujaf-206	99	7	characteristics	characteristic	NOUN
gujaf-206	99	8	of	of	ADP
gujaf-206	99	9	innovations	innovation	NOUN
gujaf-206	99	10	that	that	PRON
gujaf-206	99	11	are	be	AUX
gujaf-206	99	12	perceived	perceive	VERB
gujaf-206	99	13	by	by	ADP
gujaf-206	99	14	the	the	DET
gujaf-206	99	15	members	member	NOUN
gujaf-206	99	16	of	of	ADP
gujaf-206	99	17	the	the	DET
gujaf-206	99	18	social	social	ADJ
gujaf-206	99	19	system	system	NOUN
gujaf-206	99	20	to	to	PART
gujaf-206	99	21	highly	highly	ADV
gujaf-206	99	22	determine	determine	VERB
gujaf-206	99	23	its	its	PRON
gujaf-206	99	24	rate	rate	NOUN
gujaf-206	99	25	of	of	ADP
gujaf-206	99	26	adoption	adoption	NOUN
gujaf-206	99	27	,	,	PUNCT
gujaf-206	99	28	and	and	CCONJ
gujaf-206	99	29	defined	define	VERB
gujaf-206	99	30	the	the	DET
gujaf-206	99	31	relationship	relationship	NOUN
gujaf-206	99	32	between	between	ADP
gujaf-206	99	33	these	these	DET
gujaf-206	99	34	attributes	attribute	NOUN
gujaf-206	99	35	to	to	ADP
gujaf-206	99	36	rate	rate	NOUN
gujaf-206	99	37	of	of	ADP
gujaf-206	99	38	adoption	adoption	NOUN
gujaf-206	99	39	in	in	ADP
gujaf-206	99	40	his	his	PRON
gujaf-206	99	41	theory	theory	NOUN
gujaf-206	99	42	.	.	PUNCT
gujaf-206	100	1	the	the	DET
gujaf-206	100	2	five	five	NUM
gujaf-206	100	3	characteristics	characteristic	NOUN
gujaf-206	100	4	of	of	ADP
gujaf-206	100	5	innovations	innovation	NOUN
gujaf-206	100	6	specified	specify	VERB
gujaf-206	100	7	by	by	ADP
gujaf-206	100	8	rogers	roger	NOUN
gujaf-206	100	9	were	be	AUX
gujaf-206	100	10	relative	relative	ADJ
gujaf-206	100	11	advantage	advantage	NOUN
gujaf-206	100	12	,	,	PUNCT
gujaf-206	100	13	compatibility	compatibility	NOUN
gujaf-206	100	14	,	,	PUNCT
gujaf-206	100	15	complexity	complexity	NOUN
gujaf-206	100	16	/	/	SYM
gujaf-206	100	17	ease	ease	NOUN
gujaf-206	100	18	of	of	ADP
gujaf-206	100	19	use	use	NOUN
gujaf-206	100	20	/	/	SYM
gujaf-206	100	21	simplicity	simplicity	NOUN
gujaf-206	100	22	,	,	PUNCT
gujaf-206	100	23	trialability	trialability	NOUN
gujaf-206	100	24	and	and	CCONJ
gujaf-206	100	25	observability	observability	NOUN
gujaf-206	100	26	.	.	PUNCT
gujaf-206	101	1	a	a	DET
gujaf-206	101	2	number	number	NOUN
gujaf-206	101	3	of	of	ADP
gujaf-206	101	4	studies	study	NOUN
gujaf-206	101	5	have	have	AUX
gujaf-206	101	6	documented	document	VERB
gujaf-206	101	7	trialability	trialability	NOUN
gujaf-206	101	8	as	as	ADP
gujaf-206	101	9	one	one	NUM
gujaf-206	101	10	of	of	ADP
gujaf-206	101	11	the	the	DET
gujaf-206	101	12	most	most	ADV
gujaf-206	101	13	significant	significant	ADJ
gujaf-206	101	14	variables	variable	NOUN
gujaf-206	101	15	influencing	influence	VERB
gujaf-206	101	16	new	new	ADJ
gujaf-206	101	17	product	product	NOUN
gujaf-206	101	18	/	/	SYM
gujaf-206	101	19	service	service	NOUN
gujaf-206	101	20	adoption	adoption	NOUN
gujaf-206	101	21	(	(	PUNCT
gujaf-206	101	22	hsbollah	hsbollah	PROPN
gujaf-206	101	23	&	&	CCONJ
gujaf-206	101	24	idris	idris	PROPN
gujaf-206	101	25	,	,	PUNCT
gujaf-206	101	26	2009	2009	NUM
gujaf-206	101	27	;	;	PUNCT
gujaf-206	101	28	wang	wang	PROPN
gujaf-206	101	29	,	,	PUNCT
gujaf-206	101	30	2014	2014	NUM
gujaf-206	101	31	)	)	PUNCT
gujaf-206	101	32	.	.	PUNCT
gujaf-206	102	1	numerous	numerous	ADJ
gujaf-206	102	2	research	research	NOUN
gujaf-206	102	3	findings	finding	NOUN
gujaf-206	102	4	have	have	AUX
gujaf-206	102	5	confirmed	confirm	VERB
gujaf-206	102	6	that	that	SCONJ
gujaf-206	102	7	trialability	trialability	NOUN
gujaf-206	102	8	has	have	VERB
gujaf-206	102	9	a	a	DET
gujaf-206	102	10	positive	positive	ADJ
gujaf-206	102	11	effect	effect	NOUN
gujaf-206	102	12	on	on	ADP
gujaf-206	102	13	the	the	DET
gujaf-206	102	14	e	e	NOUN
gujaf-206	102	15	-	-	NOUN
gujaf-206	102	16	commerce	commerce	NOUN
gujaf-206	102	17	of	of	ADP
gujaf-206	102	18	small	small	ADJ
gujaf-206	102	19	and	and	CCONJ
gujaf-206	102	20	medium	medium	ADJ
gujaf-206	102	21	enterprises	enterprise	NOUN
gujaf-206	102	22	(	(	PUNCT
gujaf-206	102	23	seyal	seyal	PROPN
gujaf-206	102	24	&	&	CCONJ
gujaf-206	102	25	rahman	rahman	PROPN
gujaf-206	102	26	,	,	PUNCT
gujaf-206	102	27	2003	2003	NUM
gujaf-206	102	28	)	)	PUNCT
gujaf-206	102	29	,	,	PUNCT
gujaf-206	102	30	internet	internet	NOUN
gujaf-206	102	31	banking	banking	NOUN
gujaf-206	102	32	(	(	PUNCT
gujaf-206	102	33	ndubisi	ndubisi	PROPN
gujaf-206	102	34	&	&	CCONJ
gujaf-206	102	35	sinti	sinti	PROPN
gujaf-206	102	36	,	,	PUNCT
gujaf-206	102	37	2006	2006	NUM
gujaf-206	102	38	)	)	PUNCT
gujaf-206	102	39	,	,	PUNCT
gujaf-206	102	40	and	and	CCONJ
gujaf-206	102	41	e	e	X
gujaf-206	102	42	-	-	ADJ
gujaf-206	102	43	learning	learn	VERB
gujaf-206	102	44	(	(	PUNCT
gujaf-206	102	45	hsbollah	hsbollah	PROPN
gujaf-206	102	46	&	&	CCONJ
gujaf-206	102	47	idris	idris	PROPN
gujaf-206	102	48	,	,	PUNCT
gujaf-206	102	49	2009	2009	NUM
gujaf-206	102	50	)	)	PUNCT
gujaf-206	102	51	adoption	adoption	NOUN
gujaf-206	102	52	decisions	decision	NOUN
gujaf-206	102	53	.	.	PUNCT
gujaf-206	103	1	however	however	ADV
gujaf-206	103	2	,	,	PUNCT
gujaf-206	103	3	other	other	ADJ
gujaf-206	103	4	findings	finding	NOUN
gujaf-206	103	5	in	in	ADP
gujaf-206	103	6	the	the	DET
gujaf-206	103	7	literature	literature	NOUN
gujaf-206	103	8	contradict	contradict	VERB
gujaf-206	103	9	previous	previous	ADJ
gujaf-206	103	10	research	research	NOUN
gujaf-206	103	11	results	result	NOUN
gujaf-206	103	12	,	,	PUNCT
gujaf-206	103	13	which	which	PRON
gujaf-206	103	14	have	have	AUX
gujaf-206	103	15	found	find	VERB
gujaf-206	103	16	a	a	DET
gujaf-206	103	17	negative	negative	ADJ
gujaf-206	103	18	relationship	relationship	NOUN
gujaf-206	103	19	(	(	PUNCT
gujaf-206	103	20	chong	chong	PROPN
gujaf-206	103	21	&	&	CCONJ
gujaf-206	103	22	pervan	pervan	PROPN
gujaf-206	103	23	,	,	PUNCT
gujaf-206	103	24	2007	2007	NUM
gujaf-206	103	25	;	;	PUNCT
gujaf-206	103	26	hernandez	hernandez	PROPN
gujaf-206	103	27	&	&	CCONJ
gujaf-206	103	28	mazzon	mazzon	PROPN
gujaf-206	103	29	,	,	PUNCT
gujaf-206	103	30	2007	2007	NUM
gujaf-206	103	31	)	)	PUNCT
gujaf-206	103	32	or	or	CCONJ
gujaf-206	103	33	a	a	DET
gujaf-206	103	34	non	non	ADJ
gujaf-206	103	35	-	-	ADJ
gujaf-206	103	36	significant	significant	ADJ
gujaf-206	103	37	relationship	relationship	NOUN
gujaf-206	103	38	between	between	ADP
gujaf-206	103	39	perceived	perceive	VERB
gujaf-206	103	40	trialability	trialability	NOUN
gujaf-206	103	41	and	and	CCONJ
gujaf-206	103	42	intention	intention	NOUN
gujaf-206	103	43	(	(	PUNCT
gujaf-206	103	44	alam	alam	PROPN
gujaf-206	103	45	et	et	PROPN
gujaf-206	103	46	al	al	PROPN
gujaf-206	103	47	.	.	PROPN
gujaf-206	103	48	,	,	PUNCT
gujaf-206	103	49	2007	2007	NUM
gujaf-206	103	50	;	;	PUNCT
gujaf-206	103	51	lin	lin	PROPN
gujaf-206	103	52	et	et	PROPN
gujaf-206	103	53	al	al	PROPN
gujaf-206	103	54	.	.	PROPN
gujaf-206	103	55	,	,	PUNCT
gujaf-206	103	56	2007	2007	NUM
gujaf-206	103	57	;	;	PUNCT
gujaf-206	103	58	peter	peter	PROPN
gujaf-206	103	59	et	et	PROPN
gujaf-206	103	60	al	al	PROPN
gujaf-206	103	61	.	.	PROPN
gujaf-206	103	62	,	,	PUNCT
gujaf-206	103	63	2012	2012	NUM
gujaf-206	103	64	)	)	PUNCT
gujaf-206	103	65	.	.	PUNCT
gujaf-206	104	1	the	the	DET
gujaf-206	104	2	mixed	mixed	ADJ
gujaf-206	104	3	results	result	NOUN
gujaf-206	104	4	of	of	ADP
gujaf-206	104	5	previous	previous	ADJ
gujaf-206	104	6	research	research	NOUN
gujaf-206	104	7	on	on	ADP
gujaf-206	104	8	the	the	DET
gujaf-206	104	9	relationship	relationship	NOUN
gujaf-206	104	10	between	between	ADP
gujaf-206	104	11	trialability	trialability	NOUN
gujaf-206	104	12	and	and	CCONJ
gujaf-206	104	13	adoption	adoption	NOUN
gujaf-206	104	14	decisions	decision	NOUN
gujaf-206	104	15	and	and	CCONJ
gujaf-206	104	16	the	the	DET
gujaf-206	104	17	effects	effect	NOUN
gujaf-206	104	18	of	of	ADP
gujaf-206	104	19	trialability	trialability	NOUN
gujaf-206	104	20	remain	remain	VERB
gujaf-206	104	21	a	a	DET
gujaf-206	104	22	compelling	compelling	ADJ
gujaf-206	104	23	and	and	CCONJ
gujaf-206	104	24	unresolved	unresolved	ADJ
gujaf-206	104	25	issue	issue	NOUN
gujaf-206	104	26	.	.	PUNCT
gujaf-206	105	1	to	to	PART
gujaf-206	105	2	resolve	resolve	VERB
gujaf-206	105	3	the	the	DET
gujaf-206	105	4	issues	issue	NOUN
gujaf-206	105	5	regarding	regard	VERB
gujaf-206	105	6	the	the	DET
gujaf-206	105	7	role	role	NOUN
gujaf-206	105	8	of	of	ADP
gujaf-206	105	9	trialability	trialability	NOUN
gujaf-206	105	10	in	in	ADP
gujaf-206	105	11	developing	develop	VERB
gujaf-206	105	12	an	an	DET
gujaf-206	105	13	effective	effective	ADJ
gujaf-206	105	14	product	product	NOUN
gujaf-206	105	15	development	development	NOUN
gujaf-206	105	16	/	/	SYM
gujaf-206	105	17	communication	communication	NOUN
gujaf-206	105	18	program	program	NOUN
gujaf-206	105	19	,	,	PUNCT
gujaf-206	105	20	it	it	PRON
gujaf-206	105	21	is	be	AUX
gujaf-206	105	22	imperative	imperative	ADJ
gujaf-206	105	23	for	for	SCONJ
gujaf-206	105	24	market	market	NOUN
gujaf-206	105	25	operators	operator	NOUN
gujaf-206	105	26	to	to	PART
gujaf-206	105	27	better	well	ADV
gujaf-206	105	28	grasp	grasp	VERB
gujaf-206	105	29	the	the	DET
gujaf-206	105	30	cause	cause	NOUN
gujaf-206	105	31	of	of	ADP
gujaf-206	105	32	trialability	trialability	NOUN
gujaf-206	105	33	effects	effect	NOUN
gujaf-206	105	34	.	.	PUNCT
gujaf-206	106	1	many	many	ADJ
gujaf-206	106	2	studies	study	NOUN
gujaf-206	106	3	have	have	AUX
gujaf-206	106	4	been	be	AUX
gujaf-206	106	5	conducted	conduct	VERB
gujaf-206	106	6	in	in	ADP
gujaf-206	106	7	other	other	ADJ
gujaf-206	106	8	countries	country	NOUN
gujaf-206	106	9	geared	gear	VERB
gujaf-206	106	10	towards	towards	ADP
gujaf-206	106	11	providing	provide	VERB
gujaf-206	106	12	empirical	empirical	ADJ
gujaf-206	106	13	evidence	evidence	NOUN
gujaf-206	106	14	on	on	ADP
gujaf-206	106	15	how	how	SCONJ
gujaf-206	106	16	observability	observability	NOUN
gujaf-206	106	17	affects	affect	VERB
gujaf-206	106	18	adoption	adoption	NOUN
gujaf-206	106	19	decision	decision	NOUN
gujaf-206	106	20	of	of	ADP
gujaf-206	106	21	a	a	DET
gujaf-206	106	22	new	new	ADJ
gujaf-206	106	23	idea	idea	NOUN
gujaf-206	106	24	(	(	PUNCT
gujaf-206	106	25	pankratz	pankratz	NOUN
gujaf-206	106	26	et	et	PROPN
gujaf-206	106	27	al	al	PROPN
gujaf-206	106	28	.	.	PROPN
gujaf-206	106	29	,	,	PUNCT
gujaf-206	106	30	2002	2002	NUM
gujaf-206	106	31	;	;	PUNCT
gujaf-206	106	32	rogers	roger	NOUN
gujaf-206	106	33	,	,	PUNCT
gujaf-206	106	34	2003	2003	NUM
gujaf-206	106	35	;	;	PUNCT
gujaf-206	106	36	scott	scott	PROPN
gujaf-206	106	37	et	et	PROPN
gujaf-206	106	38	al	al	PROPN
gujaf-206	106	39	.	.	PROPN
gujaf-206	106	40	,	,	PUNCT
gujaf-206	106	41	2008	2008	NUM
gujaf-206	106	42	;	;	PUNCT
gujaf-206	106	43	sanni	sanni	PROPN
gujaf-206	106	44	et	et	PROPN
gujaf-206	106	45	al	al	PROPN
gujaf-206	106	46	.	.	PROPN
gujaf-206	106	47	,	,	PUNCT
gujaf-206	106	48	2013	2013	NUM
gujaf-206	106	49	;	;	PUNCT
gujaf-206	106	50	duan	duan	PROPN
gujaf-206	106	51	et	et	PROPN
gujaf-206	106	52	al	al	PROPN
gujaf-206	106	53	.	.	PROPN
gujaf-206	106	54	,	,	PUNCT
gujaf-206	106	55	2010	2010	NUM
gujaf-206	106	56	)	)	PUNCT
gujaf-206	106	57	.	.	PUNCT
gujaf-206	107	1	based	base	VERB
gujaf-206	107	2	on	on	ADP
gujaf-206	107	3	the	the	DET
gujaf-206	107	4	above	above	ADJ
gujaf-206	107	5	arguments	argument	NOUN
gujaf-206	107	6	and	and	CCONJ
gujaf-206	107	7	paucity	paucity	NOUN
gujaf-206	107	8	of	of	ADP
gujaf-206	107	9	researches	research	NOUN
gujaf-206	107	10	in	in	ADP
gujaf-206	107	11	this	this	DET
gujaf-206	107	12	area	area	NOUN
gujaf-206	107	13	especially	especially	ADV
gujaf-206	107	14	in	in	ADP
gujaf-206	107	15	nigeria	nigeria	PROPN
gujaf-206	107	16	,	,	PUNCT
gujaf-206	107	17	motivate	motivate	VERB
gujaf-206	107	18	the	the	DET
gujaf-206	107	19	researchers	researcher	NOUN
gujaf-206	107	20	of	of	ADP
gujaf-206	107	21	the	the	DET
gujaf-206	107	22	present	present	ADJ
gujaf-206	107	23	study	study	NOUN
gujaf-206	107	24	made	make	VERB
gujaf-206	107	25	use	use	NOUN
gujaf-206	107	26	of	of	ADP
gujaf-206	107	27	gusau	gusau	ADJ
gujaf-206	107	28	journal	journal	NOUN
gujaf-206	107	29	of	of	ADP
gujaf-206	107	30	accounting	accounting	NOUN
gujaf-206	107	31	and	and	CCONJ
gujaf-206	107	32	finance	finance	NOUN
gujaf-206	107	33	,	,	PUNCT
gujaf-206	107	34	vol	vol	NOUN
gujaf-206	107	35	.	.	PROPN
gujaf-206	107	36	4	4	NUM
gujaf-206	107	37	,	,	PUNCT
gujaf-206	107	38	issue	issue	NOUN
gujaf-206	107	39	1	1	NUM
gujaf-206	107	40	,	,	PUNCT
gujaf-206	107	41	april	april	PROPN
gujaf-206	107	42	,	,	PUNCT
gujaf-206	107	43	2023	2023	NUM
gujaf-206	107	44	37	37	NUM
gujaf-206	107	45	trialability	trialability	NOUN
gujaf-206	107	46	and	and	CCONJ
gujaf-206	107	47	observability	observability	NOUN
gujaf-206	107	48	as	as	ADP
gujaf-206	107	49	study	study	NOUN
gujaf-206	107	50	variables	variable	NOUN
gujaf-206	107	51	and	and	CCONJ
gujaf-206	107	52	attempt	attempt	VERB
gujaf-206	107	53	to	to	PART
gujaf-206	107	54	fill	fill	VERB
gujaf-206	107	55	the	the	DET
gujaf-206	107	56	gap	gap	NOUN
gujaf-206	107	57	identified	identify	VERB
gujaf-206	107	58	.	.	PUNCT
gujaf-206	108	1	the	the	DET
gujaf-206	108	2	main	main	ADJ
gujaf-206	108	3	objective	objective	NOUN
gujaf-206	108	4	of	of	ADP
gujaf-206	108	5	this	this	DET
gujaf-206	108	6	study	study	NOUN
gujaf-206	108	7	is	be	AUX
gujaf-206	108	8	to	to	PART
gujaf-206	108	9	investigate	investigate	VERB
gujaf-206	108	10	the	the	DET
gujaf-206	108	11	effect	effect	NOUN
gujaf-206	108	12	of	of	ADP
gujaf-206	108	13	trialability	trialability	NOUN
gujaf-206	108	14	and	and	CCONJ
gujaf-206	108	15	observability	observability	NOUN
gujaf-206	108	16	of	of	ADP
gujaf-206	108	17	ipsas	ipsa	NOUN
gujaf-206	108	18	on	on	ADP
gujaf-206	108	19	ipsas	ipsas	ADJ
gujaf-206	108	20	implementation	implementation	NOUN
gujaf-206	108	21	in	in	ADP
gujaf-206	108	22	federal	federal	ADJ
gujaf-206	108	23	government	government	NOUN
gujaf-206	108	24	ministries	ministry	NOUN
gujaf-206	108	25	in	in	ADP
gujaf-206	108	26	nigeria	nigeria	PROPN
gujaf-206	108	27	.	.	PUNCT
gujaf-206	109	1	however	however	ADV
gujaf-206	109	2	,	,	PUNCT
gujaf-206	109	3	the	the	DET
gujaf-206	109	4	specific	specific	ADJ
gujaf-206	109	5	objectives	objective	NOUN
gujaf-206	109	6	of	of	ADP
gujaf-206	109	7	this	this	DET
gujaf-206	109	8	study	study	NOUN
gujaf-206	109	9	are	be	AUX
gujaf-206	109	10	to	to	AUX
gujaf-206	109	11	:	:	PUNCT
gujaf-206	109	12	(	(	PUNCT
gujaf-206	109	13	i	i	NOUN
gujaf-206	109	14	)	)	PUNCT
gujaf-206	109	15	investigate	investigate	VERB
gujaf-206	109	16	the	the	DET
gujaf-206	109	17	effect	effect	NOUN
gujaf-206	109	18	of	of	ADP
gujaf-206	109	19	trialability	trialability	NOUN
gujaf-206	109	20	of	of	ADP
gujaf-206	109	21	ipsas	ipsa	NOUN
gujaf-206	109	22	on	on	ADP
gujaf-206	109	23	accrual	accrual	ADJ
gujaf-206	109	24	basis	basis	NOUN
gujaf-206	109	25	ipsas	ipsa	NOUN
gujaf-206	109	26	implementation	implementation	NOUN
gujaf-206	109	27	in	in	ADP
gujaf-206	109	28	federal	federal	ADJ
gujaf-206	109	29	government	government	NOUN
gujaf-206	109	30	ministries	ministry	NOUN
gujaf-206	109	31	in	in	ADP
gujaf-206	109	32	nigeria	nigeria	PROPN
gujaf-206	109	33	.	.	PUNCT
gujaf-206	110	1	(	(	PUNCT
gujaf-206	110	2	ii	ii	NOUN
gujaf-206	110	3	)	)	PUNCT
gujaf-206	110	4	examine	examine	VERB
gujaf-206	110	5	the	the	DET
gujaf-206	110	6	effect	effect	NOUN
gujaf-206	110	7	of	of	ADP
gujaf-206	110	8	observability	observability	NOUN
gujaf-206	110	9	of	of	ADP
gujaf-206	110	10	ipsas	ipsa	NOUN
gujaf-206	110	11	on	on	ADP
gujaf-206	110	12	accrual	accrual	ADJ
gujaf-206	110	13	basis	basis	NOUN
gujaf-206	110	14	ipsas	ipsa	NOUN
gujaf-206	110	15	implementation	implementation	NOUN
gujaf-206	110	16	in	in	ADP
gujaf-206	110	17	federal	federal	ADJ
gujaf-206	110	18	government	government	NOUN
gujaf-206	110	19	ministries	ministry	NOUN
gujaf-206	110	20	in	in	ADP
gujaf-206	110	21	nigeria	nigeria	PROPN
gujaf-206	110	22	.	.	PUNCT
gujaf-206	111	1	in	in	ADP
gujaf-206	111	2	an	an	DET
gujaf-206	111	3	attempt	attempt	NOUN
gujaf-206	111	4	to	to	PART
gujaf-206	111	5	find	find	VERB
gujaf-206	111	6	solutions	solution	NOUN
gujaf-206	111	7	to	to	ADP
gujaf-206	111	8	the	the	DET
gujaf-206	111	9	issues	issue	NOUN
gujaf-206	111	10	raised	raise	VERB
gujaf-206	111	11	,	,	PUNCT
gujaf-206	111	12	this	this	DET
gujaf-206	111	13	research	research	NOUN
gujaf-206	111	14	study	study	NOUN
gujaf-206	111	15	seeks	seek	VERB
gujaf-206	111	16	to	to	PART
gujaf-206	111	17	provide	provide	VERB
gujaf-206	111	18	answers	answer	NOUN
gujaf-206	111	19	to	to	ADP
gujaf-206	111	20	the	the	DET
gujaf-206	111	21	following	following	ADJ
gujaf-206	111	22	questions	question	NOUN
gujaf-206	111	23	;	;	PUNCT
gujaf-206	111	24	(	(	PUNCT
gujaf-206	111	25	i	i	NOUN
gujaf-206	111	26	)	)	PUNCT
gujaf-206	111	27	.	.	PUNCT
gujaf-206	112	1	how	how	SCONJ
gujaf-206	112	2	does	do	AUX
gujaf-206	112	3	trialability	trialability	NOUN
gujaf-206	112	4	of	of	ADP
gujaf-206	112	5	ipsas	ipsa	NOUN
gujaf-206	112	6	affect	affect	VERB
gujaf-206	112	7	accrual	accrual	ADJ
gujaf-206	112	8	basis	basis	NOUN
gujaf-206	112	9	ipsas	ipsa	NOUN
gujaf-206	112	10	implementation	implementation	NOUN
gujaf-206	112	11	in	in	ADP
gujaf-206	112	12	federal	federal	ADJ
gujaf-206	112	13	government	government	NOUN
gujaf-206	112	14	ministries	ministry	NOUN
gujaf-206	112	15	in	in	ADP
gujaf-206	112	16	nigeria	nigeria	PROPN
gujaf-206	112	17	?	?	PUNCT
gujaf-206	113	1	(	(	PUNCT
gujaf-206	113	2	ii	ii	NOUN
gujaf-206	113	3	)	)	PUNCT
gujaf-206	113	4	.	.	PUNCT
gujaf-206	114	1	what	what	PRON
gujaf-206	114	2	is	be	AUX
gujaf-206	114	3	the	the	DET
gujaf-206	114	4	effect	effect	NOUN
gujaf-206	114	5	of	of	ADP
gujaf-206	114	6	observability	observability	NOUN
gujaf-206	114	7	of	of	ADP
gujaf-206	114	8	ipsas	ipsa	NOUN
gujaf-206	114	9	on	on	ADP
gujaf-206	114	10	accrual	accrual	ADJ
gujaf-206	114	11	basis	basis	NOUN
gujaf-206	114	12	ipsas	ipsa	NOUN
gujaf-206	114	13	implementation	implementation	NOUN
gujaf-206	114	14	in	in	ADP
gujaf-206	114	15	federal	federal	ADJ
gujaf-206	114	16	government	government	NOUN
gujaf-206	114	17	ministries	ministry	NOUN
gujaf-206	114	18	in	in	ADP
gujaf-206	114	19	nigeria	nigeria	PROPN
gujaf-206	114	20	?	?	PUNCT
gujaf-206	115	1	based	base	VERB
gujaf-206	115	2	on	on	ADP
gujaf-206	115	3	the	the	DET
gujaf-206	115	4	objectives	objective	NOUN
gujaf-206	115	5	of	of	ADP
gujaf-206	115	6	the	the	DET
gujaf-206	115	7	study	study	NOUN
gujaf-206	115	8	,	,	PUNCT
gujaf-206	115	9	the	the	DET
gujaf-206	115	10	following	follow	VERB
gujaf-206	115	11	hypothetical	hypothetical	ADJ
gujaf-206	115	12	statements	statement	NOUN
gujaf-206	115	13	were	be	AUX
gujaf-206	115	14	formulated	formulate	VERB
gujaf-206	115	15	in	in	ADP
gujaf-206	115	16	the	the	DET
gujaf-206	115	17	course	course	NOUN
gujaf-206	115	18	of	of	ADP
gujaf-206	115	19	the	the	DET
gujaf-206	115	20	research	research	NOUN
gujaf-206	115	21	.	.	PUNCT
gujaf-206	116	1	(	(	PUNCT
gujaf-206	116	2	i	i	NOUN
gujaf-206	116	3	)	)	PUNCT
gujaf-206	116	4	.	.	PUNCT
gujaf-206	117	1	ho1	ho1	NOUN
gujaf-206	117	2	:	:	PUNCT
gujaf-206	117	3	there	there	PRON
gujaf-206	117	4	is	be	VERB
gujaf-206	117	5	no	no	DET
gujaf-206	117	6	significant	significant	ADJ
gujaf-206	117	7	positive	positive	ADJ
gujaf-206	117	8	relationship	relationship	NOUN
gujaf-206	117	9	between	between	ADP
gujaf-206	117	10	trialability	trialability	NOUN
gujaf-206	117	11	of	of	ADP
gujaf-206	117	12	ipsas	ipsa	NOUN
gujaf-206	117	13	and	and	CCONJ
gujaf-206	117	14	ipsas	ipsas	ADJ
gujaf-206	117	15	implementation	implementation	NOUN
gujaf-206	117	16	in	in	ADP
gujaf-206	117	17	federal	federal	ADJ
gujaf-206	117	18	government	government	NOUN
gujaf-206	117	19	ministries	ministry	NOUN
gujaf-206	117	20	in	in	ADP
gujaf-206	117	21	nigeria	nigeria	PROPN
gujaf-206	117	22	(	(	PUNCT
gujaf-206	117	23	ii	ii	PROPN
gujaf-206	117	24	)	)	PUNCT
gujaf-206	117	25	.	.	PUNCT
gujaf-206	118	1	ho2	ho2	PROPN
gujaf-206	118	2	:	:	PUNCT
gujaf-206	118	3	there	there	PRON
gujaf-206	118	4	is	be	VERB
gujaf-206	118	5	no	no	DET
gujaf-206	118	6	significant	significant	ADJ
gujaf-206	118	7	positive	positive	ADJ
gujaf-206	118	8	relationship	relationship	NOUN
gujaf-206	118	9	between	between	ADP
gujaf-206	118	10	observability	observability	NOUN
gujaf-206	118	11	of	of	ADP
gujaf-206	118	12	ipsas	ipsa	NOUN
gujaf-206	118	13	and	and	CCONJ
gujaf-206	118	14	ipsas	ipsas	ADJ
gujaf-206	118	15	implementation	implementation	NOUN
gujaf-206	118	16	in	in	ADP
gujaf-206	118	17	federal	federal	ADJ
gujaf-206	118	18	government	government	NOUN
gujaf-206	118	19	ministries	ministry	NOUN
gujaf-206	118	20	in	in	ADP
gujaf-206	118	21	nigeria	nigeria	PROPN
gujaf-206	118	22	.	.	PUNCT
gujaf-206	119	1	the	the	DET
gujaf-206	119	2	research	research	NOUN
gujaf-206	119	3	will	will	AUX
gujaf-206	119	4	be	be	AUX
gujaf-206	119	5	of	of	ADP
gujaf-206	119	6	great	great	ADJ
gujaf-206	119	7	significance	significance	NOUN
gujaf-206	119	8	to	to	ADP
gujaf-206	119	9	stakeholders	stakeholder	NOUN
gujaf-206	119	10	in	in	ADP
gujaf-206	119	11	the	the	DET
gujaf-206	119	12	educational	educational	ADJ
gujaf-206	119	13	sector	sector	NOUN
gujaf-206	119	14	and	and	CCONJ
gujaf-206	119	15	other	other	ADJ
gujaf-206	119	16	academic	academic	ADJ
gujaf-206	119	17	researchers	researcher	NOUN
gujaf-206	119	18	in	in	ADP
gujaf-206	119	19	proving	prove	VERB
gujaf-206	119	20	the	the	DET
gujaf-206	119	21	correctness	correctness	NOUN
gujaf-206	119	22	or	or	CCONJ
gujaf-206	119	23	otherwise	otherwise	ADV
gujaf-206	119	24	of	of	ADP
gujaf-206	119	25	previous	previous	ADJ
gujaf-206	119	26	researches	research	NOUN
gujaf-206	119	27	conducted	conduct	VERB
gujaf-206	119	28	in	in	ADP
gujaf-206	119	29	the	the	DET
gujaf-206	119	30	same	same	ADJ
gujaf-206	119	31	area	area	NOUN
gujaf-206	119	32	and	and	CCONJ
gujaf-206	119	33	it	it	PRON
gujaf-206	119	34	would	would	AUX
gujaf-206	119	35	give	give	VERB
gujaf-206	119	36	them	they	PRON
gujaf-206	119	37	room	room	NOUN
gujaf-206	119	38	to	to	PART
gujaf-206	119	39	conduct	conduct	VERB
gujaf-206	119	40	further	further	ADJ
gujaf-206	119	41	research	research	NOUN
gujaf-206	119	42	on	on	ADP
gujaf-206	119	43	the	the	DET
gujaf-206	119	44	subject	subject	NOUN
gujaf-206	119	45	matter	matter	NOUN
gujaf-206	119	46	.	.	PUNCT
gujaf-206	120	1	this	this	DET
gujaf-206	120	2	study	study	NOUN
gujaf-206	120	3	provides	provide	VERB
gujaf-206	120	4	useful	useful	ADJ
gujaf-206	120	5	and	and	CCONJ
gujaf-206	120	6	timely	timely	ADJ
gujaf-206	120	7	information	information	NOUN
gujaf-206	120	8	to	to	ADP
gujaf-206	120	9	the	the	DET
gujaf-206	120	10	policy	policy	NOUN
gujaf-206	120	11	makers	maker	NOUN
gujaf-206	120	12	in	in	ADP
gujaf-206	120	13	order	order	NOUN
gujaf-206	120	14	to	to	PART
gujaf-206	120	15	better	well	ADV
gujaf-206	120	16	understand	understand	VERB
gujaf-206	120	17	the	the	DET
gujaf-206	120	18	attributes	attribute	NOUN
gujaf-206	120	19	valued	value	VERB
gujaf-206	120	20	/	/	SYM
gujaf-206	120	21	perceived	perceive	VERB
gujaf-206	120	22	to	to	PART
gujaf-206	120	23	be	be	AUX
gujaf-206	120	24	important	important	ADJ
gujaf-206	120	25	by	by	ADP
gujaf-206	120	26	the	the	DET
gujaf-206	120	27	stakeholders	stakeholder	NOUN
gujaf-206	120	28	in	in	ADP
gujaf-206	120	29	ipsass	ipsass	NOUN
gujaf-206	120	30	implementation	implementation	NOUN
gujaf-206	120	31	decisions	decision	NOUN
gujaf-206	120	32	in	in	ADP
gujaf-206	120	33	nigeria	nigeria	PROPN
gujaf-206	120	34	.	.	PUNCT
gujaf-206	121	1	the	the	DET
gujaf-206	121	2	remaining	remain	VERB
gujaf-206	121	3	sections	section	NOUN
gujaf-206	121	4	of	of	ADP
gujaf-206	121	5	the	the	DET
gujaf-206	121	6	paper	paper	NOUN
gujaf-206	121	7	are	be	AUX
gujaf-206	121	8	as	as	SCONJ
gujaf-206	121	9	follows	follow	VERB
gujaf-206	121	10	:	:	PUNCT
gujaf-206	121	11	literature	literature	NOUN
gujaf-206	121	12	review	review	NOUN
gujaf-206	121	13	and	and	CCONJ
gujaf-206	121	14	theoretical	theoretical	ADJ
gujaf-206	121	15	framework	framework	NOUN
gujaf-206	121	16	is	be	AUX
gujaf-206	121	17	covered	cover	VERB
gujaf-206	121	18	in	in	ADP
gujaf-206	121	19	section	section	NOUN
gujaf-206	121	20	2.0	2.0	NUM
gujaf-206	121	21	and	and	CCONJ
gujaf-206	121	22	methodology	methodology	NOUN
gujaf-206	121	23	of	of	ADP
gujaf-206	121	24	the	the	DET
gujaf-206	121	25	study	study	NOUN
gujaf-206	121	26	in	in	ADP
gujaf-206	121	27	gusau	gusau	ADJ
gujaf-206	121	28	journal	journal	NOUN
gujaf-206	121	29	of	of	ADP
gujaf-206	121	30	accounting	accounting	NOUN
gujaf-206	121	31	and	and	CCONJ
gujaf-206	121	32	finance	finance	NOUN
gujaf-206	121	33	,	,	PUNCT
gujaf-206	121	34	vol	vol	NOUN
gujaf-206	121	35	.	.	PROPN
gujaf-206	121	36	4	4	NUM
gujaf-206	121	37	,	,	PUNCT
gujaf-206	121	38	issue	issue	NOUN
gujaf-206	121	39	1	1	NUM
gujaf-206	121	40	,	,	PUNCT
gujaf-206	121	41	april	april	PROPN
gujaf-206	121	42	,	,	PUNCT
gujaf-206	121	43	2023	2023	NUM
gujaf-206	121	44	38	38	NUM
gujaf-206	121	45	section	section	NOUN
gujaf-206	121	46	3.0	3.0	NUM
gujaf-206	121	47	,	,	PUNCT
gujaf-206	121	48	section	section	NOUN
gujaf-206	121	49	4.0	4.0	NUM
gujaf-206	121	50	results	result	NOUN
gujaf-206	121	51	and	and	CCONJ
gujaf-206	121	52	discussions	discussion	NOUN
gujaf-206	121	53	while	while	SCONJ
gujaf-206	121	54	conclusions	conclusion	NOUN
gujaf-206	121	55	and	and	CCONJ
gujaf-206	121	56	recommendations	recommendation	NOUN
gujaf-206	121	57	are	be	AUX
gujaf-206	121	58	presented	present	VERB
gujaf-206	121	59	in	in	ADP
gujaf-206	121	60	section	section	NOUN
gujaf-206	121	61	5.0	5.0	NUM
gujaf-206	121	62	2.0	2.0	NUM
gujaf-206	121	63	literature	literature	NOUN
gujaf-206	121	64	review	review	NOUN
gujaf-206	121	65	and	and	CCONJ
gujaf-206	121	66	theoretical	theoretical	ADJ
gujaf-206	121	67	framework	framework	NOUN
gujaf-206	121	68	this	this	DET
gujaf-206	121	69	section	section	NOUN
gujaf-206	121	70	discusses	discuss	VERB
gujaf-206	121	71	the	the	DET
gujaf-206	121	72	conceptual	conceptual	ADJ
gujaf-206	121	73	issues	issue	NOUN
gujaf-206	121	74	on	on	ADP
gujaf-206	121	75	ipsas	ipsa	NOUN
gujaf-206	121	76	,	,	PUNCT
gujaf-206	121	77	trialability	trialability	NOUN
gujaf-206	121	78	and	and	CCONJ
gujaf-206	121	79	observability	observability	NOUN
gujaf-206	121	80	,	,	PUNCT
gujaf-206	121	81	empirical	empirical	ADJ
gujaf-206	121	82	review	review	NOUN
gujaf-206	121	83	of	of	ADP
gujaf-206	121	84	the	the	DET
gujaf-206	121	85	relevant	relevant	ADJ
gujaf-206	121	86	literature	literature	NOUN
gujaf-206	121	87	on	on	ADP
gujaf-206	121	88	the	the	DET
gujaf-206	121	89	subject	subject	NOUN
gujaf-206	121	90	matter	matter	NOUN
gujaf-206	121	91	and	and	CCONJ
gujaf-206	121	92	the	the	DET
gujaf-206	121	93	theoretical	theoretical	ADJ
gujaf-206	121	94	framework	framework	NOUN
gujaf-206	121	95	.	.	PUNCT
gujaf-206	122	1	concept	concept	NOUN
gujaf-206	122	2	of	of	ADP
gujaf-206	122	3	ipsas	ipsa	NOUN
gujaf-206	122	4	according	accord	VERB
gujaf-206	122	5	to	to	ADP
gujaf-206	122	6	ifac	ifac	NOUN
gujaf-206	122	7	-	-	PUNCT
gujaf-206	122	8	ipsasb	ipsasb	NOUN
gujaf-206	122	9	(	(	PUNCT
gujaf-206	122	10	2014	2014	NUM
gujaf-206	122	11	)	)	PUNCT
gujaf-206	122	12	,	,	PUNCT
gujaf-206	122	13	ipsass	ipsass	NOUN
gujaf-206	122	14	are	be	AUX
gujaf-206	122	15	high	high	ADJ
gujaf-206	122	16	quality	quality	NOUN
gujaf-206	122	17	global	global	ADJ
gujaf-206	122	18	financial	financial	ADJ
gujaf-206	122	19	reporting	reporting	NOUN
gujaf-206	122	20	standards	standard	NOUN
gujaf-206	122	21	for	for	ADP
gujaf-206	122	22	application	application	NOUN
gujaf-206	122	23	by	by	ADP
gujaf-206	122	24	public	public	ADJ
gujaf-206	122	25	sector	sector	NOUN
gujaf-206	122	26	entities	entity	NOUN
gujaf-206	122	27	other	other	ADJ
gujaf-206	122	28	than	than	ADP
gujaf-206	122	29	government	government	NOUN
gujaf-206	122	30	business	business	NOUN
gujaf-206	122	31	enterprises	enterprise	NOUN
gujaf-206	122	32	(	(	PUNCT
gujaf-206	122	33	gbes	gbe	NOUN
gujaf-206	122	34	)	)	PUNCT
gujaf-206	122	35	.	.	PUNCT
gujaf-206	123	1	international	international	ADJ
gujaf-206	123	2	public	public	ADJ
gujaf-206	123	3	sector	sector	NOUN
gujaf-206	123	4	accounting	accounting	NOUN
gujaf-206	123	5	standards	standard	NOUN
gujaf-206	123	6	(	(	PUNCT
gujaf-206	123	7	ipsass	ipsass	NOUN
gujaf-206	123	8	)	)	PUNCT
gujaf-206	123	9	the	the	DET
gujaf-206	123	10	new	new	ADJ
gujaf-206	123	11	accounting	accounting	NOUN
gujaf-206	123	12	and	and	CCONJ
gujaf-206	123	13	reporting	reporting	NOUN
gujaf-206	123	14	systems	system	NOUN
gujaf-206	123	15	,	,	PUNCT
gujaf-206	123	16	are	be	AUX
gujaf-206	123	17	a	a	DET
gujaf-206	123	18	set	set	NOUN
gujaf-206	123	19	of	of	ADP
gujaf-206	123	20	high	high	ADJ
gujaf-206	123	21	quality	quality	NOUN
gujaf-206	123	22	and	and	CCONJ
gujaf-206	123	23	independently	independently	ADV
gujaf-206	123	24	developed	develop	VERB
gujaf-206	123	25	accounting	accounting	NOUN
gujaf-206	123	26	standards	standard	NOUN
gujaf-206	123	27	aimed	aim	VERB
gujaf-206	123	28	at	at	ADP
gujaf-206	123	29	meeting	meet	VERB
gujaf-206	123	30	the	the	DET
gujaf-206	123	31	financial	financial	ADJ
gujaf-206	123	32	reporting	reporting	NOUN
gujaf-206	123	33	needs	need	NOUN
gujaf-206	123	34	of	of	ADP
gujaf-206	123	35	the	the	DET
gujaf-206	123	36	public	public	ADJ
gujaf-206	123	37	sector	sector	NOUN
gujaf-206	123	38	(	(	PUNCT
gujaf-206	123	39	aliyu	aliyu	NOUN
gujaf-206	123	40	,	,	PUNCT
gujaf-206	123	41	2014	2014	NUM
gujaf-206	123	42	)	)	PUNCT
gujaf-206	123	43	.	.	PUNCT
gujaf-206	124	1	the	the	DET
gujaf-206	124	2	standards	standard	NOUN
gujaf-206	124	3	are	be	AUX
gujaf-206	124	4	issued	issue	VERB
gujaf-206	124	5	by	by	ADP
gujaf-206	124	6	ipsasb	ipsasb	NOUN
gujaf-206	124	7	based	base	VERB
gujaf-206	124	8	on	on	ADP
gujaf-206	124	9	international	international	ADJ
gujaf-206	124	10	financial	financial	ADJ
gujaf-206	124	11	reporting	reporting	NOUN
gujaf-206	124	12	standards	standard	NOUN
gujaf-206	124	13	(	(	PUNCT
gujaf-206	124	14	ifrss	ifrss	NOUN
gujaf-206	124	15	)	)	PUNCT
gujaf-206	124	16	with	with	ADP
gujaf-206	124	17	changes	change	NOUN
gujaf-206	124	18	appropriate	appropriate	ADJ
gujaf-206	124	19	to	to	ADP
gujaf-206	124	20	public	public	ADJ
gujaf-206	124	21	sector	sector	NOUN
gujaf-206	124	22	issues	issue	NOUN
gujaf-206	124	23	.	.	PUNCT
gujaf-206	125	1	the	the	DET
gujaf-206	125	2	majority	majority	NOUN
gujaf-206	125	3	of	of	ADP
gujaf-206	125	4	ipsass	ipsass	NOUN
gujaf-206	125	5	use	use	VERB
gujaf-206	125	6	full	full	ADJ
gujaf-206	125	7	accrual	accrual	ADJ
gujaf-206	125	8	based	base	VERB
gujaf-206	125	9	accounting	accounting	NOUN
gujaf-206	125	10	,	,	PUNCT
gujaf-206	125	11	which	which	PRON
gujaf-206	125	12	recognizes	recognize	VERB
gujaf-206	125	13	full	full	ADJ
gujaf-206	125	14	assets	asset	NOUN
gujaf-206	125	15	,	,	PUNCT
gujaf-206	125	16	liabilities	liability	NOUN
gujaf-206	125	17	,	,	PUNCT
gujaf-206	125	18	net	net	ADJ
gujaf-206	125	19	assets	asset	NOUN
gujaf-206	125	20	equity	equity	NOUN
gujaf-206	125	21	,	,	PUNCT
gujaf-206	125	22	revenue	revenue	NOUN
gujaf-206	125	23	and	and	CCONJ
gujaf-206	125	24	expenses	expense	NOUN
gujaf-206	125	25	regardless	regardless	ADV
gujaf-206	125	26	of	of	ADP
gujaf-206	125	27	when	when	SCONJ
gujaf-206	125	28	the	the	DET
gujaf-206	125	29	cash	cash	NOUN
gujaf-206	125	30	or	or	CCONJ
gujaf-206	125	31	cash	cash	NOUN
gujaf-206	125	32	equivalents	equivalent	NOUN
gujaf-206	125	33	are	be	AUX
gujaf-206	125	34	received	receive	VERB
gujaf-206	125	35	or	or	CCONJ
gujaf-206	125	36	paid	pay	VERB
gujaf-206	125	37	.	.	PUNCT
gujaf-206	126	1	the	the	DET
gujaf-206	126	2	ipsass	ipsass	NOUN
gujaf-206	126	3	set	set	VERB
gujaf-206	126	4	out	out	ADP
gujaf-206	126	5	requirements	requirement	NOUN
gujaf-206	126	6	of	of	ADP
gujaf-206	126	7	recognition	recognition	NOUN
gujaf-206	126	8	,	,	PUNCT
gujaf-206	126	9	measurement	measurement	NOUN
gujaf-206	126	10	,	,	PUNCT
gujaf-206	126	11	presentation	presentation	NOUN
gujaf-206	126	12	and	and	CCONJ
gujaf-206	126	13	disclosure	disclosure	NOUN
gujaf-206	126	14	of	of	ADP
gujaf-206	126	15	financial	financial	ADJ
gujaf-206	126	16	transactions	transaction	NOUN
gujaf-206	126	17	and	and	CCONJ
gujaf-206	126	18	events	event	NOUN
gujaf-206	126	19	in	in	ADP
gujaf-206	126	20	general	general	ADJ
gujaf-206	126	21	purpose	purpose	NOUN
gujaf-206	126	22	financial	financial	ADJ
gujaf-206	126	23	statements	statement	NOUN
gujaf-206	126	24	of	of	ADP
gujaf-206	126	25	all	all	DET
gujaf-206	126	26	public	public	ADJ
gujaf-206	126	27	sector	sector	NOUN
gujaf-206	126	28	entities	entity	NOUN
gujaf-206	126	29	(	(	PUNCT
gujaf-206	126	30	ifac	ifac	NOUN
gujaf-206	126	31	-	-	PUNCT
gujaf-206	126	32	ipsasb	ipsasb	NOUN
gujaf-206	126	33	,	,	PUNCT
gujaf-206	126	34	2014	2014	NUM
gujaf-206	126	35	)	)	PUNCT
gujaf-206	126	36	.	.	PUNCT
gujaf-206	127	1	when	when	SCONJ
gujaf-206	127	2	accrual	accrual	ADJ
gujaf-206	127	3	basis	basis	NOUN
gujaf-206	127	4	of	of	ADP
gujaf-206	127	5	accounting	accounting	NOUN
gujaf-206	127	6	underlies	underlie	VERB
gujaf-206	127	7	the	the	DET
gujaf-206	127	8	preparation	preparation	NOUN
gujaf-206	127	9	of	of	ADP
gujaf-206	127	10	the	the	DET
gujaf-206	127	11	financial	financial	ADJ
gujaf-206	127	12	statement	statement	NOUN
gujaf-206	127	13	,	,	PUNCT
gujaf-206	127	14	such	such	ADJ
gujaf-206	127	15	statements	statement	NOUN
gujaf-206	127	16	will	will	AUX
gujaf-206	127	17	include	include	VERB
gujaf-206	127	18	the	the	DET
gujaf-206	127	19	statement	statement	NOUN
gujaf-206	127	20	of	of	ADP
gujaf-206	127	21	financial	financial	ADJ
gujaf-206	127	22	position	position	NOUN
gujaf-206	127	23	,	,	PUNCT
gujaf-206	127	24	the	the	DET
gujaf-206	127	25	statement	statement	NOUN
gujaf-206	127	26	of	of	ADP
gujaf-206	127	27	financial	financial	ADJ
gujaf-206	127	28	performance	performance	NOUN
gujaf-206	127	29	,	,	PUNCT
gujaf-206	127	30	the	the	DET
gujaf-206	127	31	cash	cash	NOUN
gujaf-206	127	32	flow	flow	NOUN
gujaf-206	127	33	statement	statement	NOUN
gujaf-206	127	34	and	and	CCONJ
gujaf-206	127	35	the	the	DET
gujaf-206	127	36	statement	statement	NOUN
gujaf-206	127	37	of	of	ADP
gujaf-206	127	38	changes	change	NOUN
gujaf-206	127	39	in	in	ADP
gujaf-206	127	40	net	net	ADJ
gujaf-206	127	41	assets	asset	NOUN
gujaf-206	127	42	/	/	SYM
gujaf-206	127	43	equity	equity	NOUN
gujaf-206	127	44	.	.	PUNCT
gujaf-206	128	1	when	when	SCONJ
gujaf-206	128	2	cash	cash	NOUN
gujaf-206	128	3	basis	basis	NOUN
gujaf-206	128	4	of	of	ADP
gujaf-206	128	5	accounting	accounting	NOUN
gujaf-206	128	6	underlies	underlie	VERB
gujaf-206	128	7	the	the	DET
gujaf-206	128	8	preparation	preparation	NOUN
gujaf-206	128	9	of	of	ADP
gujaf-206	128	10	the	the	DET
gujaf-206	128	11	financial	financial	ADJ
gujaf-206	128	12	statements	statement	NOUN
gujaf-206	128	13	,	,	PUNCT
gujaf-206	128	14	the	the	DET
gujaf-206	128	15	primary	primary	ADJ
gujaf-206	128	16	financial	financial	ADJ
gujaf-206	128	17	statement	statement	NOUN
gujaf-206	128	18	is	be	AUX
gujaf-206	128	19	the	the	DET
gujaf-206	128	20	statement	statement	NOUN
gujaf-206	128	21	of	of	ADP
gujaf-206	128	22	cash	cash	NOUN
gujaf-206	128	23	receipts	receipt	NOUN
gujaf-206	128	24	and	and	CCONJ
gujaf-206	128	25	payments	payment	NOUN
gujaf-206	128	26	.	.	PUNCT
gujaf-206	129	1	accrual	accrual	ADJ
gujaf-206	129	2	based	base	VERB
gujaf-206	129	3	accounting	accounting	NOUN
gujaf-206	129	4	based	base	VERB
gujaf-206	129	5	on	on	ADP
gujaf-206	129	6	ipsas	ipsas	PROPN
gujaf-206	129	7	standards	standard	NOUN
gujaf-206	129	8	require	require	VERB
gujaf-206	129	9	that	that	SCONJ
gujaf-206	129	10	the	the	DET
gujaf-206	129	11	public	public	ADJ
gujaf-206	129	12	finance	finance	NOUN
gujaf-206	129	13	management	management	NOUN
gujaf-206	129	14	and	and	CCONJ
gujaf-206	129	15	accounting	accounting	NOUN
gujaf-206	129	16	of	of	ADP
gujaf-206	129	17	the	the	DET
gujaf-206	129	18	country	country	NOUN
gujaf-206	129	19	is	be	AUX
gujaf-206	129	20	developed	develop	VERB
gujaf-206	129	21	enough	enough	ADV
gujaf-206	129	22	to	to	PART
gujaf-206	129	23	pave	pave	VERB
gujaf-206	129	24	way	way	NOUN
gujaf-206	129	25	for	for	ADP
gujaf-206	129	26	implementation	implementation	NOUN
gujaf-206	129	27	.	.	PUNCT
gujaf-206	130	1	the	the	DET
gujaf-206	130	2	implementation	implementation	NOUN
gujaf-206	130	3	of	of	ADP
gujaf-206	130	4	ipsass	ipsass	NOUN
gujaf-206	130	5	would	would	AUX
gujaf-206	130	6	require	require	VERB
gujaf-206	130	7	a	a	DET
gujaf-206	130	8	migration	migration	NOUN
gujaf-206	130	9	from	from	ADP
gujaf-206	130	10	the	the	DET
gujaf-206	130	11	cash	cash	NOUN
gujaf-206	130	12	to	to	ADP
gujaf-206	130	13	accrual	accrual	ADJ
gujaf-206	130	14	accounting	accounting	NOUN
gujaf-206	130	15	.	.	PUNCT
gujaf-206	131	1	ipsass	ipsass	NOUN
gujaf-206	131	2	provide	provide	VERB
gujaf-206	131	3	a	a	DET
gujaf-206	131	4	shift	shift	NOUN
gujaf-206	131	5	in	in	ADP
gujaf-206	131	6	focus	focus	NOUN
gujaf-206	131	7	from	from	ADP
gujaf-206	131	8	cash	cash	NOUN
gujaf-206	131	9	inputs	input	NOUN
gujaf-206	131	10	,	,	PUNCT
gujaf-206	131	11	to	to	ADP
gujaf-206	131	12	outputs	output	NOUN
gujaf-206	131	13	and	and	CCONJ
gujaf-206	131	14	outcomes	outcome	NOUN
gujaf-206	131	15	,	,	PUNCT
gujaf-206	131	16	and	and	CCONJ
gujaf-206	131	17	thereby	thereby	ADV
gujaf-206	131	18	stimulate	stimulate	VERB
gujaf-206	131	19	better	well	ADJ
gujaf-206	131	20	management	management	NOUN
gujaf-206	131	21	efficiencies	efficiency	NOUN
gujaf-206	131	22	.	.	PUNCT
gujaf-206	132	1	the	the	DET
gujaf-206	132	2	transition	transition	NOUN
gujaf-206	132	3	seeks	seek	VERB
gujaf-206	132	4	to	to	PART
gujaf-206	132	5	facilitate	facilitate	VERB
gujaf-206	132	6	the	the	DET
gujaf-206	132	7	availability	availability	NOUN
gujaf-206	132	8	of	of	ADP
gujaf-206	132	9	accurate	accurate	ADJ
gujaf-206	132	10	and	and	CCONJ
gujaf-206	132	11	more	more	ADV
gujaf-206	132	12	comprehensive	comprehensive	ADJ
gujaf-206	132	13	information	information	NOUN
gujaf-206	132	14	and	and	CCONJ
gujaf-206	132	15	the	the	DET
gujaf-206	132	16	rendering	rendering	NOUN
gujaf-206	132	17	of	of	ADP
gujaf-206	132	18	quality	quality	NOUN
gujaf-206	132	19	services	service	NOUN
gujaf-206	132	20	,	,	PUNCT
gujaf-206	132	21	improved	improve	VERB
gujaf-206	132	22	internal	internal	ADJ
gujaf-206	132	23	controls	control	NOUN
gujaf-206	132	24	,	,	PUNCT
gujaf-206	132	25	increased	increase	VERB
gujaf-206	132	26	transparency	transparency	NOUN
gujaf-206	132	27	,	,	PUNCT
gujaf-206	132	28	and	and	CCONJ
gujaf-206	132	29	consistency	consistency	NOUN
gujaf-206	132	30	and	and	CCONJ
gujaf-206	132	31	comparability	comparability	NOUN
gujaf-206	132	32	of	of	ADP
gujaf-206	132	33	financial	financial	ADJ
gujaf-206	132	34	statements	statement	NOUN
gujaf-206	132	35	(	(	PUNCT
gujaf-206	132	36	aggestam	aggestam	NOUN
gujaf-206	132	37	,	,	PUNCT
gujaf-206	132	38	2010	2010	NUM
gujaf-206	132	39	)	)	PUNCT
gujaf-206	132	40	.	.	PUNCT
gujaf-206	133	1	gusau	gusau	PROPN
gujaf-206	133	2	journal	journal	PROPN
gujaf-206	133	3	of	of	ADP
gujaf-206	133	4	accounting	accounting	NOUN
gujaf-206	133	5	and	and	CCONJ
gujaf-206	133	6	finance	finance	NOUN
gujaf-206	133	7	,	,	PUNCT
gujaf-206	133	8	vol	vol	NOUN
gujaf-206	133	9	.	.	PROPN
gujaf-206	133	10	4	4	NUM
gujaf-206	133	11	,	,	PUNCT
gujaf-206	133	12	issue	issue	NOUN
gujaf-206	133	13	1	1	NUM
gujaf-206	133	14	,	,	PUNCT
gujaf-206	133	15	april	april	PROPN
gujaf-206	133	16	,	,	PUNCT
gujaf-206	133	17	2023	2023	NUM
gujaf-206	133	18	39	39	NUM
gujaf-206	133	19	cash	cash	NOUN
gujaf-206	133	20	basis	basis	NOUN
gujaf-206	133	21	ipsas	ipsa	NOUN
gujaf-206	133	22	this	this	PRON
gujaf-206	133	23	is	be	AUX
gujaf-206	133	24	a	a	DET
gujaf-206	133	25	comprehensive	comprehensive	ADJ
gujaf-206	133	26	ipsas	ipsa	NOUN
gujaf-206	133	27	on	on	ADP
gujaf-206	133	28	financial	financial	ADJ
gujaf-206	133	29	reporting	reporting	NOUN
gujaf-206	133	30	under	under	ADP
gujaf-206	133	31	the	the	DET
gujaf-206	133	32	cash	cash	NOUN
gujaf-206	133	33	basis	basis	NOUN
gujaf-206	133	34	.	.	PUNCT
gujaf-206	134	1	it	it	PRON
gujaf-206	134	2	establishes	establish	VERB
gujaf-206	134	3	requirements	requirement	NOUN
gujaf-206	134	4	for	for	ADP
gujaf-206	134	5	the	the	DET
gujaf-206	134	6	preparation	preparation	NOUN
gujaf-206	134	7	and	and	CCONJ
gujaf-206	134	8	presentation	presentation	NOUN
gujaf-206	134	9	of	of	ADP
gujaf-206	134	10	a	a	DET
gujaf-206	134	11	statement	statement	NOUN
gujaf-206	134	12	of	of	ADP
gujaf-206	134	13	cash	cash	NOUN
gujaf-206	134	14	receipts	receipt	NOUN
gujaf-206	134	15	and	and	CCONJ
gujaf-206	134	16	payments	payment	NOUN
gujaf-206	134	17	,	,	PUNCT
gujaf-206	134	18	as	as	ADV
gujaf-206	134	19	well	well	ADV
gujaf-206	134	20	as	as	ADP
gujaf-206	134	21	notes	note	NOUN
gujaf-206	134	22	to	to	PART
gujaf-206	134	23	support	support	VERB
gujaf-206	134	24	accounting	accounting	NOUN
gujaf-206	134	25	policy	policy	NOUN
gujaf-206	134	26	.	.	PUNCT
gujaf-206	135	1	it	it	PRON
gujaf-206	135	2	also	also	ADV
gujaf-206	135	3	encourages	encourage	VERB
gujaf-206	135	4	disclosures	disclosure	NOUN
gujaf-206	135	5	to	to	PART
gujaf-206	135	6	enhance	enhance	VERB
gujaf-206	135	7	the	the	DET
gujaf-206	135	8	cash	cash	NOUN
gujaf-206	135	9	basis	basis	NOUN
gujaf-206	135	10	report	report	NOUN
gujaf-206	135	11	.	.	PUNCT
gujaf-206	136	1	governments	government	NOUN
gujaf-206	136	2	of	of	ADP
gujaf-206	136	3	different	different	ADJ
gujaf-206	136	4	countries	country	NOUN
gujaf-206	136	5	are	be	AUX
gujaf-206	136	6	free	free	ADJ
gujaf-206	136	7	to	to	PART
gujaf-206	136	8	adopt	adopt	VERB
gujaf-206	136	9	accrual	accrual	ADJ
gujaf-206	136	10	based	base	VERB
gujaf-206	136	11	ipsass	ipsass	NOUN
gujaf-206	136	12	directly	directly	ADV
gujaf-206	136	13	or	or	CCONJ
gujaf-206	136	14	through	through	ADP
gujaf-206	136	15	the	the	DET
gujaf-206	136	16	adoption	adoption	NOUN
gujaf-206	136	17	of	of	ADP
gujaf-206	136	18	cash	cash	NOUN
gujaf-206	136	19	based	base	VERB
gujaf-206	136	20	ipsas	ipsa	NOUN
gujaf-206	136	21	as	as	ADP
gujaf-206	136	22	a	a	DET
gujaf-206	136	23	way	way	NOUN
gujaf-206	136	24	forward	forward	ADV
gujaf-206	136	25	in	in	ADP
gujaf-206	136	26	order	order	NOUN
gujaf-206	136	27	to	to	PART
gujaf-206	136	28	implement	implement	VERB
gujaf-206	136	29	accrual	accrual	ADJ
gujaf-206	136	30	accounting	accounting	NOUN
gujaf-206	136	31	.	.	PUNCT
gujaf-206	137	1	cash	cash	NOUN
gujaf-206	137	2	basis	basis	NOUN
gujaf-206	137	3	accounting	accounting	NOUN
gujaf-206	137	4	means	mean	VERB
gujaf-206	137	5	a	a	DET
gujaf-206	137	6	basis	basis	NOUN
gujaf-206	137	7	of	of	ADP
gujaf-206	137	8	accounting	accounting	NOUN
gujaf-206	137	9	that	that	PRON
gujaf-206	137	10	recognizes	recognize	VERB
gujaf-206	137	11	transactions	transaction	NOUN
gujaf-206	137	12	and	and	CCONJ
gujaf-206	137	13	other	other	ADJ
gujaf-206	137	14	events	event	NOUN
gujaf-206	137	15	only	only	ADV
gujaf-206	137	16	when	when	SCONJ
gujaf-206	137	17	cash	cash	NOUN
gujaf-206	137	18	is	be	AUX
gujaf-206	137	19	received	receive	VERB
gujaf-206	137	20	or	or	CCONJ
gujaf-206	137	21	paid	pay	VERB
gujaf-206	137	22	(	(	PUNCT
gujaf-206	137	23	schaik	schaik	NOUN
gujaf-206	137	24	,	,	PUNCT
gujaf-206	137	25	2014	2014	NUM
gujaf-206	137	26	)	)	PUNCT
gujaf-206	137	27	.	.	PUNCT
gujaf-206	138	1	similarly	similarly	ADV
gujaf-206	138	2	,	,	PUNCT
gujaf-206	138	3	aliyu	aliyu	NOUN
gujaf-206	138	4	(	(	PUNCT
gujaf-206	138	5	2007	2007	NUM
gujaf-206	138	6	)	)	PUNCT
gujaf-206	138	7	documented	document	VERB
gujaf-206	138	8	that	that	SCONJ
gujaf-206	138	9	the	the	DET
gujaf-206	138	10	basic	basic	ADJ
gujaf-206	138	11	features	feature	NOUN
gujaf-206	138	12	of	of	ADP
gujaf-206	138	13	cash	cash	NOUN
gujaf-206	138	14	basis	basis	NOUN
gujaf-206	138	15	accounting	accounting	NOUN
gujaf-206	138	16	is	be	AUX
gujaf-206	138	17	that	that	SCONJ
gujaf-206	138	18	revenues	revenue	NOUN
gujaf-206	138	19	are	be	AUX
gujaf-206	138	20	recognized	recognize	VERB
gujaf-206	138	21	only	only	ADV
gujaf-206	138	22	when	when	SCONJ
gujaf-206	138	23	cash	cash	NOUN
gujaf-206	138	24	is	be	AUX
gujaf-206	138	25	received	receive	VERB
gujaf-206	138	26	and	and	CCONJ
gujaf-206	138	27	expenses	expense	NOUN
gujaf-206	138	28	recorded	record	VERB
gujaf-206	138	29	only	only	ADV
gujaf-206	138	30	when	when	SCONJ
gujaf-206	138	31	cash	cash	NOUN
gujaf-206	138	32	is	be	AUX
gujaf-206	138	33	paid	pay	VERB
gujaf-206	138	34	out	out	ADP
gujaf-206	138	35	irrespective	irrespective	ADV
gujaf-206	138	36	of	of	ADP
gujaf-206	138	37	the	the	DET
gujaf-206	138	38	accounting	accounting	NOUN
gujaf-206	138	39	period	period	NOUN
gujaf-206	138	40	when	when	SCONJ
gujaf-206	138	41	the	the	DET
gujaf-206	138	42	benefits	benefit	NOUN
gujaf-206	138	43	are	be	AUX
gujaf-206	138	44	received	receive	VERB
gujaf-206	138	45	or	or	CCONJ
gujaf-206	138	46	when	when	SCONJ
gujaf-206	138	47	the	the	DET
gujaf-206	138	48	services	service	NOUN
gujaf-206	138	49	are	be	AUX
gujaf-206	138	50	rendered	render	VERB
gujaf-206	138	51	.	.	PUNCT
gujaf-206	139	1	this	this	PRON
gujaf-206	139	2	simply	simply	ADV
gujaf-206	139	3	means	mean	VERB
gujaf-206	139	4	that	that	SCONJ
gujaf-206	139	5	revenues	revenue	NOUN
gujaf-206	139	6	and	and	CCONJ
gujaf-206	139	7	expenses	expense	NOUN
gujaf-206	139	8	are	be	AUX
gujaf-206	139	9	recorded	record	VERB
gujaf-206	139	10	in	in	ADP
gujaf-206	139	11	the	the	DET
gujaf-206	139	12	books	book	NOUN
gujaf-206	139	13	of	of	ADP
gujaf-206	139	14	account	account	NOUN
gujaf-206	139	15	when	when	SCONJ
gujaf-206	139	16	received	receive	VERB
gujaf-206	139	17	or	or	CCONJ
gujaf-206	139	18	paid	pay	VERB
gujaf-206	139	19	for	for	ADP
gujaf-206	139	20	without	without	ADP
gujaf-206	139	21	regard	regard	NOUN
gujaf-206	139	22	to	to	ADP
gujaf-206	139	23	the	the	DET
gujaf-206	139	24	period	period	NOUN
gujaf-206	139	25	to	to	PART
gujaf-206	139	26	which	which	PRON
gujaf-206	139	27	they	they	PRON
gujaf-206	139	28	apply	apply	VERB
gujaf-206	139	29	.	.	PUNCT
gujaf-206	140	1	cited	cite	VERB
gujaf-206	140	2	among	among	ADP
gujaf-206	140	3	the	the	DET
gujaf-206	140	4	advantages	advantage	NOUN
gujaf-206	140	5	of	of	ADP
gujaf-206	140	6	cash	cash	NOUN
gujaf-206	140	7	bases	basis	NOUN
gujaf-206	140	8	of	of	ADP
gujaf-206	140	9	accounting	accounting	NOUN
gujaf-206	140	10	are	be	AUX
gujaf-206	140	11	its	its	PRON
gujaf-206	140	12	simplicity	simplicity	NOUN
gujaf-206	140	13	,	,	PUNCT
gujaf-206	140	14	clarity	clarity	NOUN
gujaf-206	140	15	and	and	CCONJ
gujaf-206	140	16	focus	focus	VERB
gujaf-206	140	17	on	on	ADP
gujaf-206	140	18	disbursement	disbursement	NOUN
gujaf-206	140	19	of	of	ADP
gujaf-206	140	20	money	money	NOUN
gujaf-206	140	21	,	,	PUNCT
gujaf-206	140	22	as	as	ADV
gujaf-206	140	23	well	well	ADV
gujaf-206	140	24	as	as	ADP
gujaf-206	140	25	its	its	PRON
gujaf-206	140	26	consistency	consistency	NOUN
gujaf-206	140	27	with	with	ADP
gujaf-206	140	28	the	the	DET
gujaf-206	140	29	importance	importance	NOUN
gujaf-206	140	30	attached	attach	VERB
gujaf-206	140	31	to	to	ADP
gujaf-206	140	32	cash	cash	NOUN
gujaf-206	140	33	movement	movement	NOUN
gujaf-206	140	34	in	in	ADP
gujaf-206	140	35	and	and	CCONJ
gujaf-206	140	36	out	out	ADP
gujaf-206	140	37	of	of	ADP
gujaf-206	140	38	the	the	DET
gujaf-206	140	39	government	government	NOUN
gujaf-206	140	40	sector	sector	NOUN
gujaf-206	140	41	as	as	ADP
gujaf-206	140	42	an	an	DET
gujaf-206	140	43	influence	influence	NOUN
gujaf-206	140	44	on	on	ADP
gujaf-206	140	45	the	the	DET
gujaf-206	140	46	economy	economy	NOUN
gujaf-206	140	47	as	as	ADP
gujaf-206	140	48	a	a	DET
gujaf-206	140	49	whole	whole	NOUN
gujaf-206	140	50	.	.	PUNCT
gujaf-206	141	1	however	however	ADV
gujaf-206	141	2	,	,	PUNCT
gujaf-206	141	3	the	the	DET
gujaf-206	141	4	disadvantages	disadvantage	NOUN
gujaf-206	141	5	of	of	ADP
gujaf-206	141	6	cash	cash	NOUN
gujaf-206	141	7	basis	basis	NOUN
gujaf-206	141	8	accounting	accounting	NOUN
gujaf-206	141	9	do	do	AUX
gujaf-206	141	10	not	not	PART
gujaf-206	141	11	make	make	VERB
gujaf-206	141	12	allowance	allowance	NOUN
gujaf-206	141	13	for	for	ADP
gujaf-206	141	14	the	the	DET
gujaf-206	141	15	usage	usage	NOUN
gujaf-206	141	16	of	of	ADP
gujaf-206	141	17	assets	asset	NOUN
gujaf-206	141	18	,	,	PUNCT
gujaf-206	141	19	and	and	CCONJ
gujaf-206	141	20	stock	stock	NOUN
gujaf-206	141	21	held	hold	VERB
gujaf-206	141	22	at	at	ADP
gujaf-206	141	23	period	period	NOUN
gujaf-206	141	24	ends	end	VERB
gujaf-206	141	25	,	,	PUNCT
gujaf-206	141	26	it	it	PRON
gujaf-206	141	27	produces	produce	VERB
gujaf-206	141	28	an	an	DET
gujaf-206	141	29	imperfect	imperfect	ADJ
gujaf-206	141	30	measures	measure	NOUN
gujaf-206	141	31	of	of	ADP
gujaf-206	141	32	economic	economic	ADJ
gujaf-206	141	33	cost	cost	NOUN
gujaf-206	141	34	,	,	PUNCT
gujaf-206	141	35	it	it	PRON
gujaf-206	141	36	does	do	AUX
gujaf-206	141	37	not	not	PART
gujaf-206	141	38	reveal	reveal	VERB
gujaf-206	141	39	an	an	DET
gujaf-206	141	40	accurate	accurate	ADJ
gujaf-206	141	41	picture	picture	NOUN
gujaf-206	141	42	of	of	ADP
gujaf-206	141	43	the	the	DET
gujaf-206	141	44	state	state	NOUN
gujaf-206	141	45	of	of	ADP
gujaf-206	141	46	affairs	affair	NOUN
gujaf-206	141	47	at	at	ADP
gujaf-206	141	48	the	the	DET
gujaf-206	141	49	end	end	NOUN
gujaf-206	141	50	of	of	ADP
gujaf-206	141	51	the	the	DET
gujaf-206	141	52	period	period	NOUN
gujaf-206	141	53	;	;	PUNCT
gujaf-206	141	54	and	and	CCONJ
gujaf-206	141	55	it	it	PRON
gujaf-206	141	56	is	be	AUX
gujaf-206	141	57	not	not	PART
gujaf-206	141	58	good	good	ADJ
gujaf-206	141	59	for	for	ADP
gujaf-206	141	60	decision	decision	NOUN
gujaf-206	141	61	making	making	NOUN
gujaf-206	141	62	concerning	concern	VERB
gujaf-206	141	63	cost	cost	NOUN
gujaf-206	141	64	,	,	PUNCT
gujaf-206	141	65	efficiency	efficiency	NOUN
gujaf-206	141	66	and	and	CCONJ
gujaf-206	141	67	resources	resource	NOUN
gujaf-206	141	68	usage	usage	NOUN
gujaf-206	141	69	.	.	PUNCT
gujaf-206	142	1	additionally	additionally	ADV
gujaf-206	142	2	,	,	PUNCT
gujaf-206	142	3	cash	cash	NOUN
gujaf-206	142	4	basis	basis	NOUN
gujaf-206	142	5	of	of	ADP
gujaf-206	142	6	accounting	accounting	NOUN
gujaf-206	142	7	has	have	AUX
gujaf-206	142	8	been	be	AUX
gujaf-206	142	9	identified	identify	VERB
gujaf-206	142	10	as	as	ADP
gujaf-206	142	11	the	the	DET
gujaf-206	142	12	major	major	ADJ
gujaf-206	142	13	cause	cause	NOUN
gujaf-206	142	14	for	for	ADP
gujaf-206	142	15	the	the	DET
gujaf-206	142	16	unnecessary	unnecessary	ADJ
gujaf-206	142	17	operational	operational	ADJ
gujaf-206	142	18	rush	rush	NOUN
gujaf-206	142	19	at	at	ADP
gujaf-206	142	20	the	the	DET
gujaf-206	142	21	end	end	NOUN
gujaf-206	142	22	of	of	ADP
gujaf-206	142	23	a	a	DET
gujaf-206	142	24	financial	financial	ADJ
gujaf-206	142	25	year	year	NOUN
gujaf-206	142	26	to	to	PART
gujaf-206	142	27	carry	carry	VERB
gujaf-206	142	28	out	out	ADP
gujaf-206	142	29	procurement	procurement	NOUN
gujaf-206	142	30	transactions	transaction	NOUN
gujaf-206	142	31	and	and	CCONJ
gujaf-206	142	32	process	process	NOUN
gujaf-206	142	33	payments	payment	NOUN
gujaf-206	142	34	(	(	PUNCT
gujaf-206	142	35	aliyu	aliyu	NOUN
gujaf-206	142	36	,	,	PUNCT
gujaf-206	142	37	2007	2007	NUM
gujaf-206	142	38	)	)	PUNCT
gujaf-206	142	39	.	.	PUNCT
gujaf-206	143	1	governments	government	NOUN
gujaf-206	143	2	in	in	ADP
gujaf-206	143	3	developing	develop	VERB
gujaf-206	143	4	countries	country	NOUN
gujaf-206	143	5	usually	usually	ADV
gujaf-206	143	6	adopt	adopt	VERB
gujaf-206	143	7	the	the	DET
gujaf-206	143	8	cash	cash	NOUN
gujaf-206	143	9	-	-	PUNCT
gujaf-206	143	10	basis	basis	NOUN
gujaf-206	143	11	ipsas	ipsa	NOUN
gujaf-206	143	12	as	as	ADP
gujaf-206	143	13	a	a	DET
gujaf-206	143	14	steppingstone	steppingstone	NOUN
gujaf-206	143	15	towards	towards	ADP
gujaf-206	143	16	the	the	DET
gujaf-206	143	17	adoption	adoption	NOUN
gujaf-206	143	18	of	of	ADP
gujaf-206	143	19	the	the	DET
gujaf-206	143	20	accrual	accrual	ADJ
gujaf-206	143	21	-	-	PUNCT
gujaf-206	143	22	basis	basis	NOUN
gujaf-206	143	23	ipsass	ipsass	NOUN
gujaf-206	143	24	(	(	PUNCT
gujaf-206	143	25	schaik	schaik	NOUN
gujaf-206	143	26	,	,	PUNCT
gujaf-206	143	27	2014	2014	NUM
gujaf-206	143	28	;	;	PUNCT
gujaf-206	143	29	nongo	nongo	NOUN
gujaf-206	143	30	,	,	PUNCT
gujaf-206	143	31	2014	2014	NUM
gujaf-206	143	32	)	)	PUNCT
gujaf-206	143	33	.	.	PUNCT
gujaf-206	144	1	the	the	DET
gujaf-206	144	2	primary	primary	ADJ
gujaf-206	144	3	statement	statement	NOUN
gujaf-206	144	4	under	under	ADP
gujaf-206	144	5	the	the	DET
gujaf-206	144	6	cash	cash	NOUN
gujaf-206	144	7	-	-	PUNCT
gujaf-206	144	8	basis	basis	NOUN
gujaf-206	144	9	ipsas	ipsa	NOUN
gujaf-206	144	10	is	be	AUX
gujaf-206	144	11	the	the	DET
gujaf-206	144	12	statement	statement	NOUN
gujaf-206	144	13	of	of	ADP
gujaf-206	144	14	cash	cash	NOUN
gujaf-206	144	15	receipts	receipt	NOUN
gujaf-206	144	16	and	and	CCONJ
gujaf-206	144	17	payments	payment	NOUN
gujaf-206	144	18	.	.	PUNCT
gujaf-206	145	1	by	by	ADP
gujaf-206	145	2	adopting	adopt	VERB
gujaf-206	145	3	the	the	DET
gujaf-206	145	4	cash	cash	NOUN
gujaf-206	145	5	-	-	PUNCT
gujaf-206	145	6	basis	basis	NOUN
gujaf-206	145	7	ipsas	ipsa	NOUN
gujaf-206	145	8	and	and	CCONJ
gujaf-206	145	9	following	follow	VERB
gujaf-206	145	10	the	the	DET
gujaf-206	145	11	ipsasb	ipsasb	NOUN
gujaf-206	145	12	’s	’s	PART
gujaf-206	145	13	encouragement	encouragement	NOUN
gujaf-206	145	14	to	to	PART
gujaf-206	145	15	prepare	prepare	VERB
gujaf-206	145	16	the	the	DET
gujaf-206	145	17	statement	statement	NOUN
gujaf-206	145	18	of	of	ADP
gujaf-206	145	19	cash	cash	NOUN
gujaf-206	145	20	receipts	receipt	NOUN
gujaf-206	145	21	and	and	CCONJ
gujaf-206	145	22	payments	payment	NOUN
gujaf-206	145	23	in	in	ADP
gujaf-206	145	24	the	the	DET
gujaf-206	145	25	format	format	NOUN
gujaf-206	145	26	of	of	ADP
gujaf-206	145	27	a	a	DET
gujaf-206	145	28	cash	cash	NOUN
gujaf-206	145	29	flow	flow	NOUN
gujaf-206	145	30	statement	statement	NOUN
gujaf-206	145	31	,	,	PUNCT
gujaf-206	145	32	governments	government	NOUN
gujaf-206	145	33	effectively	effectively	ADV
gujaf-206	145	34	comply	comply	VERB
gujaf-206	145	35	with	with	ADP
gujaf-206	145	36	ipsas	ipsa	NOUN
gujaf-206	145	37	2	2	NUM
gujaf-206	145	38	cash	cash	NOUN
gujaf-206	145	39	flow	flow	NOUN
gujaf-206	145	40	statements	statement	NOUN
gujaf-206	145	41	,	,	PUNCT
gujaf-206	145	42	a	a	DET
gujaf-206	145	43	standard	standard	NOUN
gujaf-206	145	44	from	from	ADP
gujaf-206	145	45	the	the	DET
gujaf-206	145	46	accrual	accrual	ADJ
gujaf-206	145	47	suite	suite	NOUN
gujaf-206	145	48	of	of	ADP
gujaf-206	145	49	ipsas	ipsas	PROPN
gujaf-206	145	50	standards	standard	NOUN
gujaf-206	145	51	(	(	PUNCT
gujaf-206	145	52	schaik	schaik	NOUN
gujaf-206	145	53	,	,	PUNCT
gujaf-206	145	54	2014	2014	NUM
gujaf-206	145	55	)	)	PUNCT
gujaf-206	145	56	.	.	PUNCT
gujaf-206	146	1	the	the	DET
gujaf-206	146	2	cash	cash	NOUN
gujaf-206	146	3	-	-	PUNCT
gujaf-206	146	4	basis	basis	NOUN
gujaf-206	146	5	ipsas	ipsa	NOUN
gujaf-206	146	6	comprises	comprise	VERB
gujaf-206	146	7	two	two	NUM
gujaf-206	146	8	parts	part	NOUN
gujaf-206	146	9	.	.	PUNCT
gujaf-206	147	1	the	the	DET
gujaf-206	147	2	first	first	ADJ
gujaf-206	147	3	part	part	NOUN
gujaf-206	147	4	,	,	PUNCT
gujaf-206	147	5	which	which	PRON
gujaf-206	147	6	is	be	AUX
gujaf-206	147	7	mandatory	mandatory	ADJ
gujaf-206	147	8	,	,	PUNCT
gujaf-206	147	9	sets	set	VERB
gujaf-206	147	10	out	out	ADP
gujaf-206	147	11	the	the	DET
gujaf-206	147	12	requirements	requirement	NOUN
gujaf-206	147	13	that	that	PRON
gujaf-206	147	14	must	must	AUX
gujaf-206	147	15	be	be	AUX
gujaf-206	147	16	complied	comply	VERB
gujaf-206	147	17	with	with	ADP
gujaf-206	147	18	by	by	ADP
gujaf-206	147	19	entity	entity	NOUN
gujaf-206	147	20	which	which	PRON
gujaf-206	147	21	claim	claim	VERB
gujaf-206	147	22	to	to	PART
gujaf-206	147	23	be	be	AUX
gujaf-206	147	24	reporting	report	VERB
gujaf-206	147	25	in	in	ADP
gujaf-206	147	26	accordance	accordance	NOUN
gujaf-206	147	27	with	with	ADP
gujaf-206	147	28	the	the	DET
gujaf-206	147	29	cash	cash	NOUN
gujaf-206	147	30	-	-	PUNCT
gujaf-206	147	31	basis	basis	NOUN
gujaf-206	147	32	ipsas	ipsa	NOUN
gujaf-206	147	33	.	.	PUNCT
gujaf-206	148	1	the	the	DET
gujaf-206	148	2	second	second	ADJ
gujaf-206	148	3	part	part	NOUN
gujaf-206	148	4	of	of	ADP
gujaf-206	148	5	the	the	DET
gujaf-206	148	6	standard	standard	NOUN
gujaf-206	148	7	,	,	PUNCT
gujaf-206	148	8	which	which	PRON
gujaf-206	148	9	is	be	AUX
gujaf-206	148	10	optional	optional	ADJ
gujaf-206	148	11	identifies	identify	VERB
gujaf-206	148	12	additional	additional	ADJ
gujaf-206	148	13	accounting	accounting	NOUN
gujaf-206	148	14	policies	policy	NOUN
gujaf-206	148	15	and	and	CCONJ
gujaf-206	148	16	disclosures	disclosure	NOUN
gujaf-206	148	17	that	that	SCONJ
gujaf-206	148	18	an	an	DET
gujaf-206	148	19	gusau	gusau	ADJ
gujaf-206	148	20	journal	journal	NOUN
gujaf-206	148	21	of	of	ADP
gujaf-206	148	22	accounting	accounting	NOUN
gujaf-206	148	23	and	and	CCONJ
gujaf-206	148	24	finance	finance	NOUN
gujaf-206	148	25	,	,	PUNCT
gujaf-206	148	26	vol	vol	NOUN
gujaf-206	148	27	.	.	PROPN
gujaf-206	148	28	4	4	NUM
gujaf-206	148	29	,	,	PUNCT
gujaf-206	148	30	issue	issue	NOUN
gujaf-206	148	31	1	1	NUM
gujaf-206	148	32	,	,	PUNCT
gujaf-206	148	33	april	april	PROPN
gujaf-206	148	34	,	,	PUNCT
gujaf-206	148	35	2023	2023	NUM
gujaf-206	148	36	40	40	NUM
gujaf-206	148	37	entity	entity	NOUN
gujaf-206	148	38	is	be	AUX
gujaf-206	148	39	encouraged	encourage	VERB
gujaf-206	148	40	to	to	PART
gujaf-206	148	41	adopt	adopt	VERB
gujaf-206	148	42	in	in	ADP
gujaf-206	148	43	order	order	NOUN
gujaf-206	148	44	to	to	PART
gujaf-206	148	45	enhance	enhance	VERB
gujaf-206	148	46	its	its	PRON
gujaf-206	148	47	financial	financial	ADJ
gujaf-206	148	48	accountability	accountability	NOUN
gujaf-206	148	49	and	and	CCONJ
gujaf-206	148	50	the	the	DET
gujaf-206	148	51	transparency	transparency	NOUN
gujaf-206	148	52	of	of	ADP
gujaf-206	148	53	its	its	PRON
gujaf-206	148	54	financial	financial	ADJ
gujaf-206	148	55	statements	statement	NOUN
gujaf-206	148	56	.	.	PUNCT
gujaf-206	149	1	this	this	DET
gujaf-206	149	2	second	second	ADJ
gujaf-206	149	3	part	part	NOUN
gujaf-206	149	4	also	also	ADV
gujaf-206	149	5	includes	include	VERB
gujaf-206	149	6	explanations	explanation	NOUN
gujaf-206	149	7	of	of	ADP
gujaf-206	149	8	alternative	alternative	ADJ
gujaf-206	149	9	methods	method	NOUN
gujaf-206	149	10	of	of	ADP
gujaf-206	149	11	presenting	present	VERB
gujaf-206	149	12	certain	certain	ADJ
gujaf-206	149	13	information	information	NOUN
gujaf-206	149	14	(	(	PUNCT
gujaf-206	149	15	ifac	ifac	NOUN
gujaf-206	149	16	-	-	PUNCT
gujaf-206	149	17	ipsasb	ipsasb	NOUN
gujaf-206	149	18	,	,	PUNCT
gujaf-206	149	19	2007	2007	NUM
gujaf-206	149	20	)	)	PUNCT
gujaf-206	149	21	.	.	PUNCT
gujaf-206	150	1	according	accord	VERB
gujaf-206	150	2	to	to	ADP
gujaf-206	150	3	the	the	DET
gujaf-206	150	4	ifac	ifac	NOUN
gujaf-206	150	5	-	-	PUNCT
gujaf-206	150	6	ipsasb	ipsasb	NOUN
gujaf-206	150	7	(	(	PUNCT
gujaf-206	150	8	2007	2007	NUM
gujaf-206	150	9	)	)	PUNCT
gujaf-206	150	10	,	,	PUNCT
gujaf-206	150	11	cash	cash	NOUN
gujaf-206	150	12	-	-	PUNCT
gujaf-206	150	13	basis	basis	NOUN
gujaf-206	150	14	ipsas	ipsa	NOUN
gujaf-206	150	15	part	part	NOUN
gujaf-206	150	16	1	1	NUM
gujaf-206	150	17	,	,	PUNCT
gujaf-206	150	18	an	an	DET
gujaf-206	150	19	entity	entity	NOUN
gujaf-206	150	20	should	should	AUX
gujaf-206	150	21	prepare	prepare	VERB
gujaf-206	150	22	and	and	CCONJ
gujaf-206	150	23	present	present	VERB
gujaf-206	150	24	general	general	ADJ
gujaf-206	150	25	purpose	purpose	NOUN
gujaf-206	150	26	financial	financial	ADJ
gujaf-206	150	27	statements	statement	NOUN
gujaf-206	150	28	which	which	PRON
gujaf-206	150	29	include	include	VERB
gujaf-206	150	30	the	the	DET
gujaf-206	150	31	following	follow	VERB
gujaf-206	150	32	components	component	NOUN
gujaf-206	150	33	:	:	PUNCT
gujaf-206	150	34	(	(	PUNCT
gujaf-206	150	35	i	i	NOUN
gujaf-206	150	36	)	)	PUNCT
gujaf-206	150	37	statement	statement	NOUN
gujaf-206	150	38	of	of	ADP
gujaf-206	150	39	cash	cash	NOUN
gujaf-206	150	40	receipts	receipt	NOUN
gujaf-206	150	41	and	and	CCONJ
gujaf-206	150	42	payments	payment	NOUN
gujaf-206	150	43	,	,	PUNCT
gujaf-206	150	44	which	which	PRON
gujaf-206	150	45	recognizes	recognize	VERB
gujaf-206	150	46	all	all	DET
gujaf-206	150	47	cash	cash	NOUN
gujaf-206	150	48	receipts	receipt	NOUN
gujaf-206	150	49	,	,	PUNCT
gujaf-206	150	50	cash	cash	NOUN
gujaf-206	150	51	payments	payment	NOUN
gujaf-206	150	52	and	and	CCONJ
gujaf-206	150	53	cash	cash	NOUN
gujaf-206	150	54	balances	balance	NOUN
gujaf-206	150	55	controlled	control	VERB
gujaf-206	150	56	by	by	ADP
gujaf-206	150	57	the	the	DET
gujaf-206	150	58	entity	entity	NOUN
gujaf-206	150	59	and	and	CCONJ
gujaf-206	150	60	separately	separately	ADV
gujaf-206	150	61	identifies	identify	VERB
gujaf-206	150	62	payments	payment	NOUN
gujaf-206	150	63	made	make	VERB
gujaf-206	150	64	by	by	ADP
gujaf-206	150	65	third	third	ADJ
gujaf-206	150	66	parties	party	NOUN
gujaf-206	150	67	on	on	ADP
gujaf-206	150	68	behalf	behalf	NOUN
gujaf-206	150	69	of	of	ADP
gujaf-206	150	70	the	the	DET
gujaf-206	150	71	entity	entity	NOUN
gujaf-206	150	72	,	,	PUNCT
gujaf-206	150	73	(	(	PUNCT
gujaf-206	150	74	ii	ii	NOUN
gujaf-206	150	75	)	)	PUNCT
gujaf-206	150	76	accounting	accounting	NOUN
gujaf-206	150	77	policies	policy	NOUN
gujaf-206	150	78	and	and	CCONJ
gujaf-206	150	79	explanatory	explanatory	ADJ
gujaf-206	150	80	notes	note	NOUN
gujaf-206	150	81	,	,	PUNCT
gujaf-206	150	82	and	and	CCONJ
gujaf-206	150	83	(	(	PUNCT
gujaf-206	150	84	iii	iii	X
gujaf-206	150	85	)	)	PUNCT
gujaf-206	150	86	comparison	comparison	NOUN
gujaf-206	150	87	of	of	ADP
gujaf-206	150	88	the	the	DET
gujaf-206	150	89	government	government	NOUN
gujaf-206	150	90	’s	’s	PART
gujaf-206	150	91	publicly	publicly	ADV
gujaf-206	150	92	available	available	ADJ
gujaf-206	150	93	budget	budget	NOUN
gujaf-206	150	94	and	and	CCONJ
gujaf-206	150	95	actual	actual	ADJ
gujaf-206	150	96	amounts	amount	NOUN
gujaf-206	150	97	(	(	PUNCT
gujaf-206	150	98	budget	budget	NOUN
gujaf-206	150	99	execution	execution	NOUN
gujaf-206	150	100	statement	statement	NOUN
gujaf-206	150	101	)	)	PUNCT
gujaf-206	150	102	and	and	CCONJ
gujaf-206	150	103	explanations	explanation	NOUN
gujaf-206	150	104	of	of	ADP
gujaf-206	150	105	differences	difference	NOUN
gujaf-206	150	106	between	between	ADP
gujaf-206	150	107	budget	budget	NOUN
gujaf-206	150	108	and	and	CCONJ
gujaf-206	150	109	actual	actual	ADJ
gujaf-206	150	110	accrual	accrual	ADJ
gujaf-206	150	111	basis	basis	NOUN
gujaf-206	150	112	ipsass	ipsass	NOUN
gujaf-206	150	113	zarandi	zarandi	NOUN
gujaf-206	150	114	et	et	PROPN
gujaf-206	150	115	al	al	PROPN
gujaf-206	150	116	.	.	PROPN
gujaf-206	150	117	,	,	PUNCT
gujaf-206	150	118	(	(	PUNCT
gujaf-206	150	119	2013	2013	NUM
gujaf-206	150	120	)	)	PUNCT
gujaf-206	150	121	described	describe	VERB
gujaf-206	150	122	accounting	accounting	NOUN
gujaf-206	150	123	methods	method	NOUN
gujaf-206	150	124	or	or	CCONJ
gujaf-206	150	125	basis	basis	NOUN
gujaf-206	150	126	as	as	ADP
gujaf-206	150	127	a	a	DET
gujaf-206	150	128	type	type	NOUN
gujaf-206	150	129	of	of	ADP
gujaf-206	150	130	accounting	accounting	NOUN
gujaf-206	150	131	system	system	NOUN
gujaf-206	150	132	or	or	CCONJ
gujaf-206	150	133	policy	policy	NOUN
gujaf-206	150	134	operated	operate	VERB
gujaf-206	150	135	in	in	ADP
gujaf-206	150	136	entities	entity	NOUN
gujaf-206	150	137	for	for	ADP
gujaf-206	150	138	keeping	keep	VERB
gujaf-206	150	139	track	track	NOUN
gujaf-206	150	140	of	of	ADP
gujaf-206	150	141	income	income	NOUN
gujaf-206	150	142	and	and	CCONJ
gujaf-206	150	143	expenses	expense	NOUN
gujaf-206	150	144	.	.	PUNCT
gujaf-206	151	1	the	the	DET
gujaf-206	151	2	two	two	NUM
gujaf-206	151	3	main	main	ADJ
gujaf-206	151	4	methods	method	NOUN
gujaf-206	151	5	employed	employ	VERB
gujaf-206	151	6	are	be	AUX
gujaf-206	151	7	the	the	DET
gujaf-206	151	8	cash	cash	NOUN
gujaf-206	151	9	basis	basis	NOUN
gujaf-206	151	10	method	method	NOUN
gujaf-206	151	11	and	and	CCONJ
gujaf-206	151	12	the	the	DET
gujaf-206	151	13	accrual	accrual	ADJ
gujaf-206	151	14	basis	basis	NOUN
gujaf-206	151	15	method	method	NOUN
gujaf-206	151	16	.	.	PUNCT
gujaf-206	152	1	cash	cash	NOUN
gujaf-206	152	2	basis	basis	NOUN
gujaf-206	152	3	of	of	ADP
gujaf-206	152	4	accounting	accounting	NOUN
gujaf-206	152	5	has	have	AUX
gujaf-206	152	6	been	be	AUX
gujaf-206	152	7	the	the	DET
gujaf-206	152	8	main	main	ADJ
gujaf-206	152	9	accounting	accounting	NOUN
gujaf-206	152	10	system	system	NOUN
gujaf-206	152	11	in	in	ADP
gujaf-206	152	12	the	the	DET
gujaf-206	152	13	public	public	ADJ
gujaf-206	152	14	sector	sector	NOUN
gujaf-206	152	15	of	of	ADP
gujaf-206	152	16	many	many	ADJ
gujaf-206	152	17	countries	country	NOUN
gujaf-206	152	18	for	for	ADP
gujaf-206	152	19	many	many	ADJ
gujaf-206	152	20	years	year	NOUN
gujaf-206	152	21	(	(	PUNCT
gujaf-206	152	22	ifac	ifac	NOUN
gujaf-206	152	23	,	,	PUNCT
gujaf-206	152	24	ipsasb	ipsasb	NOUN
gujaf-206	152	25	,	,	PUNCT
gujaf-206	152	26	2007	2007	NUM
gujaf-206	152	27	)	)	PUNCT
gujaf-206	152	28	.	.	PUNCT
gujaf-206	153	1	in	in	ADP
gujaf-206	153	2	this	this	DET
gujaf-206	153	3	type	type	NOUN
gujaf-206	153	4	of	of	ADP
gujaf-206	153	5	system	system	NOUN
gujaf-206	153	6	,	,	PUNCT
gujaf-206	153	7	revenue	revenue	NOUN
gujaf-206	153	8	is	be	AUX
gujaf-206	153	9	not	not	PART
gujaf-206	153	10	recorded	record	VERB
gujaf-206	153	11	until	until	SCONJ
gujaf-206	153	12	they	they	PRON
gujaf-206	153	13	are	be	AUX
gujaf-206	153	14	actually	actually	ADV
gujaf-206	153	15	received	receive	VERB
gujaf-206	153	16	,	,	PUNCT
gujaf-206	153	17	and	and	CCONJ
gujaf-206	153	18	expenses	expense	NOUN
gujaf-206	153	19	are	be	AUX
gujaf-206	153	20	recognized	recognize	VERB
gujaf-206	153	21	in	in	ADP
gujaf-206	153	22	the	the	DET
gujaf-206	153	23	accounting	accounting	NOUN
gujaf-206	153	24	records	record	NOUN
gujaf-206	153	25	when	when	SCONJ
gujaf-206	153	26	they	they	PRON
gujaf-206	153	27	are	be	AUX
gujaf-206	153	28	actually	actually	ADV
gujaf-206	153	29	paid	pay	VERB
gujaf-206	153	30	(	(	PUNCT
gujaf-206	153	31	ifac	ifac	NOUN
gujaf-206	153	32	,	,	PUNCT
gujaf-206	153	33	ipsasb	ipsasb	NOUN
gujaf-206	153	34	,	,	PUNCT
gujaf-206	153	35	2007	2007	NUM
gujaf-206	153	36	)	)	PUNCT
gujaf-206	153	37	.	.	PUNCT
gujaf-206	154	1	the	the	DET
gujaf-206	154	2	accrual	accrual	ADJ
gujaf-206	154	3	basis	basis	NOUN
gujaf-206	154	4	is	be	AUX
gujaf-206	154	5	a	a	DET
gujaf-206	154	6	basis	basis	NOUN
gujaf-206	154	7	of	of	ADP
gujaf-206	154	8	accounting	account	VERB
gujaf-206	154	9	under	under	ADP
gujaf-206	154	10	which	which	PRON
gujaf-206	154	11	transactions	transaction	NOUN
gujaf-206	154	12	and	and	CCONJ
gujaf-206	154	13	other	other	ADJ
gujaf-206	154	14	events	event	NOUN
gujaf-206	154	15	consisting	consist	VERB
gujaf-206	154	16	assets	asset	NOUN
gujaf-206	154	17	,	,	PUNCT
gujaf-206	154	18	liabilities	liability	NOUN
gujaf-206	154	19	,	,	PUNCT
gujaf-206	154	20	net	net	ADJ
gujaf-206	154	21	assets	asset	NOUN
gujaf-206	154	22	/	/	SYM
gujaf-206	154	23	equity	equity	NOUN
gujaf-206	154	24	,	,	PUNCT
gujaf-206	154	25	revenue	revenue	NOUN
gujaf-206	154	26	and	and	CCONJ
gujaf-206	154	27	expenses	expense	NOUN
gujaf-206	154	28	are	be	AUX
gujaf-206	154	29	recognized	recognize	VERB
gujaf-206	154	30	when	when	SCONJ
gujaf-206	154	31	they	they	PRON
gujaf-206	154	32	occur	occur	VERB
gujaf-206	154	33	irrespective	irrespective	ADV
gujaf-206	154	34	of	of	ADP
gujaf-206	154	35	whether	whether	SCONJ
gujaf-206	154	36	or	or	CCONJ
gujaf-206	154	37	not	not	PART
gujaf-206	154	38	cash	cash	VERB
gujaf-206	154	39	or	or	CCONJ
gujaf-206	154	40	its	its	PRON
gujaf-206	154	41	equivalent	equivalent	NOUN
gujaf-206	154	42	is	be	AUX
gujaf-206	154	43	received	receive	VERB
gujaf-206	154	44	or	or	CCONJ
gujaf-206	154	45	paid	pay	VERB
gujaf-206	154	46	(	(	PUNCT
gujaf-206	154	47	aliyu	aliyu	NOUN
gujaf-206	154	48	,	,	PUNCT
gujaf-206	154	49	2007	2007	NUM
gujaf-206	154	50	)	)	PUNCT
gujaf-206	154	51	.	.	PUNCT
gujaf-206	155	1	under	under	ADP
gujaf-206	155	2	accrual	accrual	ADJ
gujaf-206	155	3	basis	basis	NOUN
gujaf-206	155	4	,	,	PUNCT
gujaf-206	155	5	the	the	DET
gujaf-206	155	6	transactions	transaction	NOUN
gujaf-206	155	7	and	and	CCONJ
gujaf-206	155	8	events	event	NOUN
gujaf-206	155	9	are	be	AUX
gujaf-206	155	10	recorded	record	VERB
gujaf-206	155	11	in	in	ADP
gujaf-206	155	12	the	the	DET
gujaf-206	155	13	accounting	accounting	NOUN
gujaf-206	155	14	records	record	NOUN
gujaf-206	155	15	and	and	CCONJ
gujaf-206	155	16	recognized	recognize	VERB
gujaf-206	155	17	in	in	ADP
gujaf-206	155	18	the	the	DET
gujaf-206	155	19	financial	financial	ADJ
gujaf-206	155	20	statements	statement	NOUN
gujaf-206	155	21	of	of	ADP
gujaf-206	155	22	the	the	DET
gujaf-206	155	23	periods	period	NOUN
gujaf-206	155	24	to	to	PART
gujaf-206	155	25	which	which	PRON
gujaf-206	155	26	they	they	PRON
gujaf-206	155	27	relate	relate	VERB
gujaf-206	155	28	(	(	PUNCT
gujaf-206	155	29	ifac	ifac	NOUN
gujaf-206	155	30	,	,	PUNCT
gujaf-206	155	31	ipsasb	ipsasb	NOUN
gujaf-206	155	32	,	,	PUNCT
gujaf-206	155	33	2014	2014	NUM
gujaf-206	155	34	)	)	PUNCT
gujaf-206	155	35	.	.	PUNCT
gujaf-206	156	1	accrual	accrual	ADJ
gujaf-206	156	2	basis	basis	NOUN
gujaf-206	156	3	is	be	AUX
gujaf-206	156	4	the	the	DET
gujaf-206	156	5	superior	superior	ADJ
gujaf-206	156	6	method	method	NOUN
gujaf-206	156	7	of	of	ADP
gujaf-206	156	8	accounting	account	VERB
gujaf-206	156	9	for	for	ADP
gujaf-206	156	10	the	the	DET
gujaf-206	156	11	economic	economic	ADJ
gujaf-206	156	12	resources	resource	NOUN
gujaf-206	156	13	of	of	ADP
gujaf-206	156	14	an	an	DET
gujaf-206	156	15	organisation	organisation	NOUN
gujaf-206	156	16	.	.	PUNCT
gujaf-206	157	1	it	it	PRON
gujaf-206	157	2	results	result	VERB
gujaf-206	157	3	in	in	ADP
gujaf-206	157	4	accounting	accounting	NOUN
gujaf-206	157	5	measurement	measurement	NOUN
gujaf-206	157	6	based	base	VERB
gujaf-206	157	7	on	on	ADP
gujaf-206	157	8	the	the	DET
gujaf-206	157	9	substance	substance	NOUN
gujaf-206	157	10	of	of	ADP
gujaf-206	157	11	the	the	DET
gujaf-206	157	12	transactions	transaction	NOUN
gujaf-206	157	13	and	and	CCONJ
gujaf-206	157	14	events	event	NOUN
gujaf-206	157	15	(	(	PUNCT
gujaf-206	157	16	aliyu	aliyu	NOUN
gujaf-206	157	17	,	,	PUNCT
gujaf-206	157	18	2007	2007	NUM
gujaf-206	157	19	)	)	PUNCT
gujaf-206	157	20	.	.	PUNCT
gujaf-206	158	1	zarandi	zarandi	PROPN
gujaf-206	158	2	et	et	PROPN
gujaf-206	158	3	al	al	PROPN
gujaf-206	158	4	.	.	PROPN
gujaf-206	158	5	,	,	PUNCT
gujaf-206	158	6	(	(	PUNCT
gujaf-206	158	7	2013	2013	NUM
gujaf-206	158	8	)	)	PUNCT
gujaf-206	158	9	confirmed	confirm	VERB
gujaf-206	158	10	that	that	SCONJ
gujaf-206	158	11	accrual	accrual	ADJ
gujaf-206	158	12	basis	basis	NOUN
gujaf-206	158	13	is	be	AUX
gujaf-206	158	14	superior	superior	ADJ
gujaf-206	158	15	over	over	ADP
gujaf-206	158	16	the	the	DET
gujaf-206	158	17	cash	cash	NOUN
gujaf-206	158	18	basis	basis	NOUN
gujaf-206	158	19	because	because	SCONJ
gujaf-206	158	20	the	the	DET
gujaf-206	158	21	information	information	NOUN
gujaf-206	158	22	provided	provide	VERB
gujaf-206	158	23	by	by	ADP
gujaf-206	158	24	it	it	PRON
gujaf-206	158	25	,	,	PUNCT
gujaf-206	158	26	is	be	AUX
gujaf-206	158	27	reliable	reliable	ADJ
gujaf-206	158	28	,	,	PUNCT
gujaf-206	158	29	comprehensive	comprehensive	ADJ
gujaf-206	158	30	,	,	PUNCT
gujaf-206	158	31	comparable	comparable	ADJ
gujaf-206	158	32	and	and	CCONJ
gujaf-206	158	33	could	could	AUX
gujaf-206	158	34	be	be	AUX
gujaf-206	158	35	used	use	VERB
gujaf-206	158	36	to	to	PART
gujaf-206	158	37	take	take	VERB
gujaf-206	158	38	well	well	ADV
gujaf-206	158	39	informed	inform	VERB
gujaf-206	158	40	decisions	decision	NOUN
gujaf-206	158	41	.	.	PUNCT
gujaf-206	159	1	concept	concept	NOUN
gujaf-206	159	2	of	of	ADP
gujaf-206	159	3	trialability	trialability	NOUN
gujaf-206	159	4	trialability	trialability	NOUN
gujaf-206	159	5	as	as	ADP
gujaf-206	159	6	a	a	DET
gujaf-206	159	7	factor	factor	NOUN
gujaf-206	159	8	promoting	promote	VERB
gujaf-206	159	9	the	the	DET
gujaf-206	159	10	adoptability	adoptability	NOUN
gujaf-206	159	11	of	of	ADP
gujaf-206	159	12	an	an	DET
gujaf-206	159	13	innovation	innovation	NOUN
gujaf-206	159	14	is	be	AUX
gujaf-206	159	15	the	the	DET
gujaf-206	159	16	opportunity	opportunity	NOUN
gujaf-206	159	17	for	for	SCONJ
gujaf-206	159	18	a	a	DET
gujaf-206	159	19	potential	potential	ADJ
gujaf-206	159	20	user	user	NOUN
gujaf-206	159	21	to	to	PART
gujaf-206	159	22	experience	experience	VERB
gujaf-206	159	23	using	use	VERB
gujaf-206	159	24	the	the	DET
gujaf-206	159	25	innovation	innovation	NOUN
gujaf-206	159	26	itself	itself	PRON
gujaf-206	159	27	.	.	PUNCT
gujaf-206	160	1	such	such	ADJ
gujaf-206	160	2	trialability	trialability	NOUN
gujaf-206	160	3	covers	cover	VERB
gujaf-206	160	4	opportunities	opportunity	NOUN
gujaf-206	160	5	such	such	ADJ
gujaf-206	160	6	as	as	ADP
gujaf-206	160	7	test	test	NOUN
gujaf-206	160	8	drives	drive	NOUN
gujaf-206	160	9	,	,	PUNCT
gujaf-206	160	10	demonstration	demonstration	NOUN
gujaf-206	160	11	units	unit	NOUN
gujaf-206	160	12	,	,	PUNCT
gujaf-206	160	13	and	and	CCONJ
gujaf-206	160	14	simulations	simulation	NOUN
gujaf-206	160	15	.	.	PUNCT
gujaf-206	161	1	the	the	DET
gujaf-206	161	2	user	user	NOUN
gujaf-206	161	3	gets	get	VERB
gujaf-206	161	4	the	the	DET
gujaf-206	161	5	chance	chance	NOUN
gujaf-206	161	6	to	to	PART
gujaf-206	161	7	try	try	VERB
gujaf-206	161	8	the	the	DET
gujaf-206	161	9	technology	technology	NOUN
gujaf-206	161	10	without	without	ADP
gujaf-206	161	11	having	have	VERB
gujaf-206	161	12	to	to	PART
gujaf-206	161	13	fully	fully	ADV
gujaf-206	161	14	gusau	gusau	ADJ
gujaf-206	161	15	journal	journal	NOUN
gujaf-206	161	16	of	of	ADP
gujaf-206	161	17	accounting	accounting	NOUN
gujaf-206	161	18	and	and	CCONJ
gujaf-206	161	19	finance	finance	NOUN
gujaf-206	161	20	,	,	PUNCT
gujaf-206	161	21	vol	vol	NOUN
gujaf-206	161	22	.	.	PROPN
gujaf-206	161	23	4	4	NUM
gujaf-206	161	24	,	,	PUNCT
gujaf-206	161	25	issue	issue	NOUN
gujaf-206	161	26	1	1	NUM
gujaf-206	161	27	,	,	PUNCT
gujaf-206	161	28	april	april	PROPN
gujaf-206	161	29	,	,	PUNCT
gujaf-206	161	30	2023	2023	NUM
gujaf-206	161	31	41	41	NUM
gujaf-206	161	32	commit	commit	VERB
gujaf-206	161	33	to	to	ADP
gujaf-206	161	34	purchasing	purchase	VERB
gujaf-206	161	35	or	or	CCONJ
gujaf-206	161	36	adopting	adopt	VERB
gujaf-206	161	37	it	it	PRON
gujaf-206	161	38	.	.	PUNCT
gujaf-206	162	1	trials	trial	NOUN
gujaf-206	162	2	can	can	AUX
gujaf-206	162	3	be	be	AUX
gujaf-206	162	4	great	great	ADJ
gujaf-206	162	5	sources	source	NOUN
gujaf-206	162	6	of	of	ADP
gujaf-206	162	7	information	information	NOUN
gujaf-206	162	8	searched	search	VERB
gujaf-206	162	9	for	for	ADP
gujaf-206	162	10	and	and	CCONJ
gujaf-206	162	11	needed	need	VERB
gujaf-206	162	12	during	during	ADP
gujaf-206	162	13	the	the	DET
gujaf-206	162	14	persuasion	persuasion	NOUN
gujaf-206	162	15	and	and	CCONJ
gujaf-206	162	16	implementation	implementation	NOUN
gujaf-206	162	17	stages	stage	NOUN
gujaf-206	162	18	.	.	PUNCT
gujaf-206	163	1	in	in	ADP
gujaf-206	163	2	particular	particular	ADJ
gujaf-206	163	3	,	,	PUNCT
gujaf-206	163	4	trials	trial	NOUN
gujaf-206	163	5	directly	directly	ADV
gujaf-206	163	6	limit	limit	VERB
gujaf-206	163	7	or	or	CCONJ
gujaf-206	163	8	prevent	prevent	VERB
gujaf-206	163	9	forming	form	VERB
gujaf-206	163	10	inaccurate	inaccurate	ADJ
gujaf-206	163	11	assumptions	assumption	NOUN
gujaf-206	163	12	about	about	ADP
gujaf-206	163	13	the	the	DET
gujaf-206	163	14	technology	technology	NOUN
gujaf-206	163	15	(	(	PUNCT
gujaf-206	163	16	rogers	roger	NOUN
gujaf-206	163	17	,	,	PUNCT
gujaf-206	163	18	2003	2003	NUM
gujaf-206	163	19	)	)	PUNCT
gujaf-206	163	20	.	.	PUNCT
gujaf-206	164	1	concept	concept	NOUN
gujaf-206	164	2	of	of	ADP
gujaf-206	164	3	observability	observability	NOUN
gujaf-206	164	4	the	the	DET
gujaf-206	164	5	most	most	ADV
gujaf-206	164	6	critical	critical	ADJ
gujaf-206	164	7	factor	factor	NOUN
gujaf-206	164	8	that	that	PRON
gujaf-206	164	9	shapes	shape	VERB
gujaf-206	164	10	innovation	innovation	NOUN
gujaf-206	164	11	diffusion	diffusion	NOUN
gujaf-206	164	12	is	be	AUX
gujaf-206	164	13	observability	observability	NOUN
gujaf-206	164	14	.	.	PUNCT
gujaf-206	165	1	observability	observability	NOUN
gujaf-206	165	2	refers	refer	VERB
gujaf-206	165	3	to	to	ADP
gujaf-206	165	4	how	how	SCONJ
gujaf-206	165	5	visible	visible	ADJ
gujaf-206	165	6	the	the	DET
gujaf-206	165	7	use	use	NOUN
gujaf-206	165	8	of	of	ADP
gujaf-206	165	9	the	the	DET
gujaf-206	165	10	technology	technology	NOUN
gujaf-206	165	11	is	be	AUX
gujaf-206	165	12	to	to	ADP
gujaf-206	165	13	those	those	PRON
gujaf-206	165	14	around	around	ADV
gujaf-206	165	15	.	.	PUNCT
gujaf-206	166	1	for	for	SCONJ
gujaf-206	166	2	a	a	DET
gujaf-206	166	3	person	person	NOUN
gujaf-206	166	4	to	to	PART
gujaf-206	166	5	adopt	adopt	VERB
gujaf-206	166	6	a	a	DET
gujaf-206	166	7	technology	technology	NOUN
gujaf-206	166	8	,	,	PUNCT
gujaf-206	166	9	seeing	see	VERB
gujaf-206	166	10	,	,	PUNCT
gujaf-206	166	11	hearing	hear	VERB
gujaf-206	166	12	about	about	ADP
gujaf-206	166	13	,	,	PUNCT
gujaf-206	166	14	or	or	CCONJ
gujaf-206	166	15	otherwise	otherwise	ADV
gujaf-206	166	16	knowing	know	VERB
gujaf-206	166	17	that	that	SCONJ
gujaf-206	166	18	other	other	ADJ
gujaf-206	166	19	individuals	individual	NOUN
gujaf-206	166	20	are	be	AUX
gujaf-206	166	21	using	use	VERB
gujaf-206	166	22	that	that	DET
gujaf-206	166	23	technology	technology	NOUN
gujaf-206	166	24	dramatically	dramatically	ADV
gujaf-206	166	25	encourages	encourage	VERB
gujaf-206	166	26	adoption	adoption	NOUN
gujaf-206	166	27	.	.	PUNCT
gujaf-206	167	1	observing	observe	VERB
gujaf-206	167	2	a	a	DET
gujaf-206	167	3	technology	technology	NOUN
gujaf-206	167	4	stimulates	stimulate	VERB
gujaf-206	167	5	awareness	awareness	NOUN
gujaf-206	167	6	of	of	ADP
gujaf-206	167	7	the	the	DET
gujaf-206	167	8	innovation	innovation	NOUN
gujaf-206	167	9	and	and	CCONJ
gujaf-206	167	10	conversations	conversation	NOUN
gujaf-206	167	11	among	among	ADP
gujaf-206	167	12	one	one	NUM
gujaf-206	167	13	’s	’s	PART
gujaf-206	167	14	peers	peer	NOUN
gujaf-206	167	15	.	.	PUNCT
gujaf-206	168	1	rogers	roger	NOUN
gujaf-206	168	2	found	find	VERB
gujaf-206	168	3	evidence	evidence	NOUN
gujaf-206	168	4	for	for	ADP
gujaf-206	168	5	the	the	DET
gujaf-206	168	6	power	power	NOUN
gujaf-206	168	7	of	of	ADP
gujaf-206	168	8	observability	observability	NOUN
gujaf-206	168	9	when	when	SCONJ
gujaf-206	168	10	he	he	PRON
gujaf-206	168	11	plotted	plot	VERB
gujaf-206	168	12	the	the	DET
gujaf-206	168	13	number	number	NOUN
gujaf-206	168	14	of	of	ADP
gujaf-206	168	15	adoptions	adoption	NOUN
gujaf-206	168	16	over	over	ADP
gujaf-206	168	17	time	time	NOUN
gujaf-206	168	18	.	.	PUNCT
gujaf-206	169	1	adoption	adoption	NOUN
gujaf-206	169	2	of	of	ADP
gujaf-206	169	3	new	new	ADJ
gujaf-206	169	4	idea	idea	NOUN
gujaf-206	169	5	is	be	AUX
gujaf-206	169	6	slow	slow	ADJ
gujaf-206	169	7	in	in	ADP
gujaf-206	169	8	the	the	DET
gujaf-206	169	9	beginning	beginning	NOUN
gujaf-206	169	10	as	as	ADP
gujaf-206	169	11	awareness	awareness	NOUN
gujaf-206	169	12	of	of	ADP
gujaf-206	169	13	it	it	PRON
gujaf-206	169	14	is	be	AUX
gujaf-206	169	15	limited	limited	ADJ
gujaf-206	169	16	.	.	PUNCT
gujaf-206	170	1	as	as	SCONJ
gujaf-206	170	2	more	more	ADJ
gujaf-206	170	3	and	and	CCONJ
gujaf-206	170	4	more	more	ADJ
gujaf-206	170	5	people	people	NOUN
gujaf-206	170	6	use	use	VERB
gujaf-206	170	7	the	the	DET
gujaf-206	170	8	technology	technology	NOUN
gujaf-206	170	9	,	,	PUNCT
gujaf-206	170	10	the	the	DET
gujaf-206	170	11	public	public	NOUN
gujaf-206	170	12	becomes	become	VERB
gujaf-206	170	13	more	more	ADV
gujaf-206	170	14	aware	aware	ADJ
gujaf-206	170	15	of	of	ADP
gujaf-206	170	16	the	the	DET
gujaf-206	170	17	technology	technology	NOUN
gujaf-206	170	18	and	and	CCONJ
gujaf-206	170	19	thus	thus	ADV
gujaf-206	170	20	the	the	DET
gujaf-206	170	21	rate	rate	NOUN
gujaf-206	170	22	of	of	ADP
gujaf-206	170	23	adoption	adoption	NOUN
gujaf-206	170	24	increases	increase	VERB
gujaf-206	170	25	until	until	SCONJ
gujaf-206	170	26	the	the	DET
gujaf-206	170	27	technology	technology	NOUN
gujaf-206	170	28	is	be	AUX
gujaf-206	170	29	in	in	ADP
gujaf-206	170	30	common	common	ADJ
gujaf-206	170	31	use	use	NOUN
gujaf-206	170	32	and	and	CCONJ
gujaf-206	170	33	has	have	AUX
gujaf-206	170	34	reached	reach	VERB
gujaf-206	170	35	a	a	DET
gujaf-206	170	36	saturation	saturation	NOUN
gujaf-206	170	37	point	point	NOUN
gujaf-206	170	38	where	where	SCONJ
gujaf-206	170	39	at	at	ADP
gujaf-206	170	40	this	this	DET
gujaf-206	170	41	point	point	NOUN
gujaf-206	170	42	,	,	PUNCT
gujaf-206	170	43	the	the	DET
gujaf-206	170	44	number	number	NOUN
gujaf-206	170	45	of	of	ADP
gujaf-206	170	46	adoptions	adoption	NOUN
gujaf-206	170	47	drops	drop	VERB
gujaf-206	170	48	off	off	ADP
gujaf-206	170	49	as	as	SCONJ
gujaf-206	170	50	there	there	PRON
gujaf-206	170	51	are	be	VERB
gujaf-206	170	52	fewer	few	ADJ
gujaf-206	170	53	and	and	CCONJ
gujaf-206	170	54	fewer	few	ADJ
gujaf-206	170	55	new	new	ADJ
gujaf-206	170	56	adopters	adopter	NOUN
gujaf-206	170	57	are	be	AUX
gujaf-206	170	58	available	available	ADJ
gujaf-206	170	59	(	(	PUNCT
gujaf-206	170	60	rogers	roger	NOUN
gujaf-206	170	61	,	,	PUNCT
gujaf-206	170	62	2003	2003	NUM
gujaf-206	170	63	)	)	PUNCT
gujaf-206	170	64	.	.	PUNCT
gujaf-206	171	1	review	review	NOUN
gujaf-206	171	2	of	of	ADP
gujaf-206	171	3	relevant	relevant	ADJ
gujaf-206	171	4	empirical	empirical	ADJ
gujaf-206	171	5	studies	study	NOUN
gujaf-206	171	6	trialability	trialability	NOUN
gujaf-206	171	7	and	and	CCONJ
gujaf-206	171	8	accrual	accrual	ADJ
gujaf-206	171	9	basis	basis	NOUN
gujaf-206	171	10	ipsas	ipsa	NOUN
gujaf-206	171	11	implementation	implementation	NOUN
gujaf-206	171	12	trialability	trialability	NOUN
gujaf-206	171	13	refers	refer	VERB
gujaf-206	171	14	to	to	ADP
gujaf-206	171	15	the	the	DET
gujaf-206	171	16	extent	extent	NOUN
gujaf-206	171	17	to	to	PART
gujaf-206	171	18	which	which	PRON
gujaf-206	171	19	an	an	DET
gujaf-206	171	20	innovation	innovation	NOUN
gujaf-206	171	21	can	can	AUX
gujaf-206	171	22	be	be	AUX
gujaf-206	171	23	experimented	experiment	VERB
gujaf-206	171	24	.	.	PUNCT
gujaf-206	172	1	it	it	PRON
gujaf-206	172	2	is	be	AUX
gujaf-206	172	3	expected	expect	VERB
gujaf-206	172	4	that	that	SCONJ
gujaf-206	172	5	innovations	innovation	NOUN
gujaf-206	172	6	that	that	PRON
gujaf-206	172	7	can	can	AUX
gujaf-206	172	8	be	be	AUX
gujaf-206	172	9	tried	try	VERB
gujaf-206	172	10	or	or	CCONJ
gujaf-206	172	11	experimented	experiment	VERB
gujaf-206	172	12	before	before	SCONJ
gujaf-206	172	13	they	they	PRON
gujaf-206	172	14	are	be	AUX
gujaf-206	172	15	adopted	adopt	VERB
gujaf-206	172	16	are	be	AUX
gujaf-206	172	17	used	use	VERB
gujaf-206	172	18	more	more	ADV
gujaf-206	172	19	quickly	quickly	ADV
gujaf-206	172	20	.	.	PUNCT
gujaf-206	173	1	in	in	ADP
gujaf-206	173	2	the	the	DET
gujaf-206	173	3	context	context	NOUN
gujaf-206	173	4	of	of	ADP
gujaf-206	173	5	the	the	DET
gujaf-206	173	6	present	present	ADJ
gujaf-206	173	7	study	study	NOUN
gujaf-206	173	8	,	,	PUNCT
gujaf-206	173	9	trialability	trialability	PROPN
gujaf-206	173	10	is	be	AUX
gujaf-206	173	11	considered	consider	VERB
gujaf-206	173	12	as	as	ADP
gujaf-206	173	13	the	the	DET
gujaf-206	173	14	degree	degree	NOUN
gujaf-206	173	15	to	to	PART
gujaf-206	173	16	which	which	PRON
gujaf-206	173	17	a	a	DET
gujaf-206	173	18	proposed	propose	VERB
gujaf-206	173	19	standard	standard	NOUN
gujaf-206	173	20	is	be	AUX
gujaf-206	173	21	tested	test	VERB
gujaf-206	173	22	on	on	ADP
gujaf-206	173	23	a	a	DET
gujaf-206	173	24	trial	trial	NOUN
gujaf-206	173	25	basis	basis	NOUN
gujaf-206	173	26	in	in	ADP
gujaf-206	173	27	order	order	NOUN
gujaf-206	173	28	to	to	PART
gujaf-206	173	29	test	test	VERB
gujaf-206	173	30	its	its	PRON
gujaf-206	173	31	suitability	suitability	NOUN
gujaf-206	173	32	.	.	PUNCT
gujaf-206	174	1	according	accord	VERB
gujaf-206	174	2	to	to	ADP
gujaf-206	174	3	pankratz	pankratz	PROPN
gujaf-206	174	4	et	et	PROPN
gujaf-206	174	5	al	al	PROPN
gujaf-206	174	6	.	.	PUNCT
gujaf-206	175	1	(	(	PUNCT
gujaf-206	175	2	2002	2002	NUM
gujaf-206	175	3	)	)	PUNCT
gujaf-206	175	4	,	,	PUNCT
gujaf-206	175	5	trialability	trialability	NOUN
gujaf-206	175	6	is	be	AUX
gujaf-206	175	7	a	a	DET
gujaf-206	175	8	difficult	difficult	ADJ
gujaf-206	175	9	construct	construct	NOUN
gujaf-206	175	10	to	to	PART
gujaf-206	175	11	measure	measure	VERB
gujaf-206	175	12	and	and	CCONJ
gujaf-206	175	13	does	do	AUX
gujaf-206	175	14	not	not	PART
gujaf-206	175	15	produce	produce	VERB
gujaf-206	175	16	any	any	DET
gujaf-206	175	17	significant	significant	ADJ
gujaf-206	175	18	association	association	NOUN
gujaf-206	175	19	with	with	ADP
gujaf-206	175	20	the	the	DET
gujaf-206	175	21	principles	principle	NOUN
gujaf-206	175	22	of	of	ADP
gujaf-206	175	23	effectiveness	effectiveness	NOUN
gujaf-206	175	24	.	.	PUNCT
gujaf-206	176	1	studies	study	NOUN
gujaf-206	176	2	indicated	indicate	VERB
gujaf-206	176	3	that	that	SCONJ
gujaf-206	176	4	prior	prior	ADJ
gujaf-206	176	5	experience	experience	NOUN
gujaf-206	176	6	with	with	ADP
gujaf-206	176	7	technological	technological	ADJ
gujaf-206	176	8	innovations	innovation	NOUN
gujaf-206	176	9	might	might	AUX
gujaf-206	176	10	increase	increase	VERB
gujaf-206	176	11	the	the	DET
gujaf-206	176	12	likelihood	likelihood	NOUN
gujaf-206	176	13	of	of	ADP
gujaf-206	176	14	future	future	ADJ
gujaf-206	176	15	adoption	adoption	NOUN
gujaf-206	176	16	(	(	PUNCT
gujaf-206	176	17	hausman	hausman	PROPN
gujaf-206	176	18	&	&	CCONJ
gujaf-206	176	19	stock	stock	PROPN
gujaf-206	176	20	,	,	PUNCT
gujaf-206	176	21	2003	2003	NUM
gujaf-206	176	22	)	)	PUNCT
gujaf-206	176	23	.	.	PUNCT
gujaf-206	177	1	findings	finding	NOUN
gujaf-206	177	2	from	from	ADP
gujaf-206	177	3	gardner	gardner	NOUN
gujaf-206	177	4	and	and	CCONJ
gujaf-206	177	5	amoroso	amoroso	PROPN
gujaf-206	177	6	(	(	PUNCT
gujaf-206	177	7	2004	2004	NUM
gujaf-206	177	8	)	)	PUNCT
gujaf-206	177	9	showed	show	VERB
gujaf-206	177	10	the	the	DET
gujaf-206	177	11	importance	importance	NOUN
gujaf-206	177	12	of	of	ADP
gujaf-206	177	13	experience	experience	NOUN
gujaf-206	177	14	(	(	PUNCT
gujaf-206	177	15	trialability	trialability	NOUN
gujaf-206	177	16	)	)	PUNCT
gujaf-206	177	17	of	of	ADP
gujaf-206	177	18	using	use	VERB
gujaf-206	177	19	the	the	DET
gujaf-206	177	20	internet	internet	NOUN
gujaf-206	177	21	as	as	ADP
gujaf-206	177	22	a	a	DET
gujaf-206	177	23	variable	variable	NOUN
gujaf-206	177	24	affecting	affect	VERB
gujaf-206	177	25	the	the	DET
gujaf-206	177	26	perceived	perceive	VERB
gujaf-206	177	27	usefulness	usefulness	NOUN
gujaf-206	177	28	of	of	ADP
gujaf-206	177	29	the	the	DET
gujaf-206	177	30	internet	internet	NOUN
gujaf-206	177	31	.	.	PUNCT
gujaf-206	178	1	another	another	DET
gujaf-206	178	2	empirical	empirical	ADJ
gujaf-206	178	3	study	study	NOUN
gujaf-206	178	4	revealed	reveal	VERB
gujaf-206	178	5	that	that	SCONJ
gujaf-206	178	6	trialability	trialability	NOUN
gujaf-206	178	7	of	of	ADP
gujaf-206	178	8	integrated	integrated	ADJ
gujaf-206	178	9	pest	pest	NOUN
gujaf-206	178	10	management	management	NOUN
gujaf-206	178	11	(	(	PUNCT
gujaf-206	178	12	ipm	ipm	NOUN
gujaf-206	178	13	)	)	PUNCT
gujaf-206	178	14	practices	practice	NOUN
gujaf-206	178	15	was	be	AUX
gujaf-206	178	16	positively	positively	ADV
gujaf-206	178	17	and	and	CCONJ
gujaf-206	178	18	significantly	significantly	ADV
gujaf-206	178	19	related	relate	VERB
gujaf-206	178	20	to	to	ADP
gujaf-206	178	21	its	its	PRON
gujaf-206	178	22	adoption	adoption	NOUN
gujaf-206	178	23	in	in	ADP
gujaf-206	178	24	iran	iran	PROPN
gujaf-206	178	25	(	(	PUNCT
gujaf-206	178	26	ghane	ghane	PROPN
gujaf-206	178	27	et	et	PROPN
gujaf-206	178	28	al	al	PROPN
gujaf-206	178	29	.	.	PROPN
gujaf-206	178	30	,	,	PUNCT
gujaf-206	178	31	2011	2011	NUM
gujaf-206	178	32	)	)	PUNCT
gujaf-206	178	33	.	.	PUNCT
gujaf-206	179	1	in	in	ADP
gujaf-206	179	2	a	a	DET
gujaf-206	179	3	related	related	ADJ
gujaf-206	179	4	study	study	NOUN
gujaf-206	179	5	conducted	conduct	VERB
gujaf-206	179	6	in	in	ADP
gujaf-206	179	7	malaysia	malaysia	PROPN
gujaf-206	179	8	,	,	PUNCT
gujaf-206	179	9	sanni	sanni	PROPN
gujaf-206	179	10	et	et	PROPN
gujaf-206	179	11	al	al	PROPN
gujaf-206	179	12	.	.	PROPN
gujaf-206	179	13	,	,	PUNCT
gujaf-206	179	14	(	(	PUNCT
gujaf-206	179	15	2013	2013	NUM
gujaf-206	179	16	)	)	PUNCT
gujaf-206	179	17	,	,	PUNCT
gujaf-206	179	18	reported	report	VERB
gujaf-206	179	19	that	that	SCONJ
gujaf-206	179	20	trialability	trialability	NOUN
gujaf-206	179	21	was	be	AUX
gujaf-206	179	22	positively	positively	ADV
gujaf-206	179	23	and	and	CCONJ
gujaf-206	179	24	significantly	significantly	ADV
gujaf-206	179	25	related	relate	VERB
gujaf-206	179	26	with	with	ADP
gujaf-206	179	27	the	the	DET
gujaf-206	179	28	rate	rate	NOUN
gujaf-206	179	29	of	of	ADP
gujaf-206	179	30	adoption	adoption	NOUN
gujaf-206	179	31	of	of	ADP
gujaf-206	179	32	e	e	NOUN
gujaf-206	179	33	-	-	NOUN
gujaf-206	179	34	journal	journal	NOUN
gujaf-206	179	35	among	among	ADP
gujaf-206	179	36	malaysian	malaysian	ADJ
gujaf-206	179	37	journal	journal	NOUN
gujaf-206	179	38	publishers	publisher	NOUN
gujaf-206	179	39	.	.	PUNCT
gujaf-206	180	1	hsbollah	hsbollah	PROPN
gujaf-206	180	2	and	and	CCONJ
gujaf-206	180	3	kamil	kamil	PROPN
gujaf-206	180	4	,	,	PUNCT
gujaf-206	180	5	(	(	PUNCT
gujaf-206	180	6	2009	2009	NUM
gujaf-206	180	7	)	)	PUNCT
gujaf-206	180	8	measured	measure	VERB
gujaf-206	180	9	the	the	DET
gujaf-206	180	10	influence	influence	NOUN
gujaf-206	180	11	of	of	ADP
gujaf-206	180	12	trialability	trialability	NOUN
gujaf-206	180	13	on	on	ADP
gujaf-206	180	14	egusau	egusau	PRON
gujaf-206	180	15	journal	journal	NOUN
gujaf-206	180	16	of	of	ADP
gujaf-206	180	17	accounting	accounting	NOUN
gujaf-206	180	18	and	and	CCONJ
gujaf-206	180	19	finance	finance	NOUN
gujaf-206	180	20	,	,	PUNCT
gujaf-206	180	21	vol	vol	NOUN
gujaf-206	180	22	.	.	PROPN
gujaf-206	180	23	4	4	NUM
gujaf-206	180	24	,	,	PUNCT
gujaf-206	180	25	issue	issue	NOUN
gujaf-206	180	26	1	1	NUM
gujaf-206	180	27	,	,	PUNCT
gujaf-206	180	28	april	april	PROPN
gujaf-206	180	29	,	,	PUNCT
gujaf-206	180	30	2023	2023	NUM
gujaf-206	180	31	42	42	NUM
gujaf-206	180	32	learning	learn	VERB
gujaf-206	180	33	adoption	adoption	NOUN
gujaf-206	180	34	decision	decision	NOUN
gujaf-206	180	35	and	and	CCONJ
gujaf-206	180	36	revealed	reveal	VERB
gujaf-206	180	37	that	that	SCONJ
gujaf-206	180	38	trialability	trialability	NOUN
gujaf-206	180	39	is	be	AUX
gujaf-206	180	40	positively	positively	ADV
gujaf-206	180	41	related	relate	VERB
gujaf-206	180	42	to	to	ADP
gujaf-206	180	43	the	the	DET
gujaf-206	180	44	adoption	adoption	NOUN
gujaf-206	180	45	of	of	ADP
gujaf-206	180	46	e	e	NOUN
gujaf-206	180	47	-	-	NOUN
gujaf-206	180	48	learning	learning	NOUN
gujaf-206	180	49	.	.	PUNCT
gujaf-206	181	1	this	this	PRON
gujaf-206	181	2	is	be	AUX
gujaf-206	181	3	similar	similar	ADJ
gujaf-206	181	4	to	to	ADP
gujaf-206	181	5	what	what	PRON
gujaf-206	181	6	has	have	AUX
gujaf-206	181	7	been	be	AUX
gujaf-206	181	8	found	find	VERB
gujaf-206	181	9	by	by	ADP
gujaf-206	181	10	martins	martin	NOUN
gujaf-206	181	11	et	et	NOUN
gujaf-206	181	12	al	al	PROPN
gujaf-206	181	13	.	.	PROPN
gujaf-206	182	1	(	(	PUNCT
gujaf-206	182	2	2004	2004	NUM
gujaf-206	182	3	)	)	PUNCT
gujaf-206	182	4	,	,	PUNCT
gujaf-206	182	5	where	where	SCONJ
gujaf-206	182	6	trialability	trialability	NOUN
gujaf-206	182	7	was	be	AUX
gujaf-206	182	8	the	the	DET
gujaf-206	182	9	most	most	ADV
gujaf-206	182	10	significant	significant	ADJ
gujaf-206	182	11	variable	variable	NOUN
gujaf-206	182	12	towards	towards	ADP
gujaf-206	182	13	influencing	influence	VERB
gujaf-206	182	14	the	the	DET
gujaf-206	182	15	internet	internet	NOUN
gujaf-206	182	16	adoption	adoption	NOUN
gujaf-206	182	17	as	as	ADP
gujaf-206	182	18	a	a	DET
gujaf-206	182	19	teaching	teaching	NOUN
gujaf-206	182	20	tool	tool	NOUN
gujaf-206	182	21	at	at	ADP
gujaf-206	182	22	foreign	foreign	ADJ
gujaf-206	182	23	language	language	NOUN
gujaf-206	182	24	schools	school	NOUN
gujaf-206	182	25	.	.	PUNCT
gujaf-206	183	1	the	the	DET
gujaf-206	183	2	finding	finding	NOUN
gujaf-206	183	3	of	of	ADP
gujaf-206	183	4	bennett	bennett	PROPN
gujaf-206	183	5	and	and	CCONJ
gujaf-206	183	6	bennett	bennett	PROPN
gujaf-206	183	7	,	,	PUNCT
gujaf-206	183	8	(	(	PUNCT
gujaf-206	183	9	2003	2003	NUM
gujaf-206	183	10	)	)	PUNCT
gujaf-206	183	11	suggests	suggest	VERB
gujaf-206	183	12	that	that	SCONJ
gujaf-206	183	13	lecturers	lecturer	NOUN
gujaf-206	183	14	need	need	VERB
gujaf-206	183	15	to	to	PART
gujaf-206	183	16	be	be	AUX
gujaf-206	183	17	given	give	VERB
gujaf-206	183	18	the	the	DET
gujaf-206	183	19	opportunity	opportunity	NOUN
gujaf-206	183	20	to	to	PART
gujaf-206	183	21	pre	pre	VERB
gujaf-206	183	22	-	-	VERB
gujaf-206	183	23	test	test	VERB
gujaf-206	183	24	the	the	DET
gujaf-206	183	25	technology	technology	NOUN
gujaf-206	183	26	prior	prior	ADV
gujaf-206	183	27	to	to	ADP
gujaf-206	183	28	implementation	implementation	NOUN
gujaf-206	183	29	.	.	PUNCT
gujaf-206	184	1	however	however	ADV
gujaf-206	184	2	,	,	PUNCT
gujaf-206	184	3	other	other	ADJ
gujaf-206	184	4	findings	finding	NOUN
gujaf-206	184	5	in	in	ADP
gujaf-206	184	6	the	the	DET
gujaf-206	184	7	literature	literature	NOUN
gujaf-206	184	8	contradict	contradict	VERB
gujaf-206	184	9	previous	previous	ADJ
gujaf-206	184	10	research	research	NOUN
gujaf-206	184	11	results	result	NOUN
gujaf-206	184	12	,	,	PUNCT
gujaf-206	184	13	which	which	PRON
gujaf-206	184	14	have	have	AUX
gujaf-206	184	15	found	find	VERB
gujaf-206	184	16	a	a	DET
gujaf-206	184	17	negative	negative	ADJ
gujaf-206	184	18	relationship	relationship	NOUN
gujaf-206	184	19	(	(	PUNCT
gujaf-206	184	20	chong	chong	PROPN
gujaf-206	184	21	&	&	CCONJ
gujaf-206	184	22	pervan	pervan	PROPN
gujaf-206	184	23	,	,	PUNCT
gujaf-206	184	24	2007	2007	NUM
gujaf-206	184	25	;	;	PUNCT
gujaf-206	184	26	hernandez	hernandez	PROPN
gujaf-206	184	27	&	&	CCONJ
gujaf-206	184	28	mazzon	mazzon	PROPN
gujaf-206	184	29	,	,	PUNCT
gujaf-206	184	30	2007	2007	NUM
gujaf-206	184	31	)	)	PUNCT
gujaf-206	184	32	or	or	CCONJ
gujaf-206	184	33	a	a	DET
gujaf-206	184	34	non	non	ADJ
gujaf-206	184	35	-	-	ADJ
gujaf-206	184	36	significant	significant	ADJ
gujaf-206	184	37	relationship	relationship	NOUN
gujaf-206	184	38	between	between	ADP
gujaf-206	184	39	perceived	perceive	VERB
gujaf-206	184	40	trialability	trialability	NOUN
gujaf-206	184	41	and	and	CCONJ
gujaf-206	184	42	intention	intention	NOUN
gujaf-206	184	43	(	(	PUNCT
gujaf-206	184	44	alam	alam	PROPN
gujaf-206	184	45	et	et	PROPN
gujaf-206	184	46	al	al	PROPN
gujaf-206	184	47	.	.	PROPN
gujaf-206	184	48	,	,	PUNCT
gujaf-206	184	49	2007	2007	NUM
gujaf-206	184	50	;	;	PUNCT
gujaf-206	184	51	lin	lin	PROPN
gujaf-206	184	52	et	et	PROPN
gujaf-206	184	53	al	al	PROPN
gujaf-206	184	54	.	.	PROPN
gujaf-206	184	55	,	,	PUNCT
gujaf-206	184	56	2007	2007	NUM
gujaf-206	184	57	;	;	PUNCT
gujaf-206	184	58	peter	peter	PROPN
gujaf-206	184	59	et	et	PROPN
gujaf-206	184	60	al	al	PROPN
gujaf-206	184	61	.	.	PROPN
gujaf-206	184	62	,	,	PUNCT
gujaf-206	184	63	2012	2012	NUM
gujaf-206	184	64	)	)	PUNCT
gujaf-206	184	65	.	.	PUNCT
gujaf-206	185	1	another	another	DET
gujaf-206	185	2	interesting	interesting	ADJ
gujaf-206	185	3	finding	finding	NOUN
gujaf-206	185	4	of	of	ADP
gujaf-206	185	5	scott	scott	PROPN
gujaf-206	185	6	et	et	PROPN
gujaf-206	185	7	al	al	PROPN
gujaf-206	185	8	.	.	PROPN
gujaf-206	185	9	,	,	PUNCT
gujaf-206	185	10	(	(	PUNCT
gujaf-206	185	11	2008	2008	NUM
gujaf-206	185	12	)	)	PUNCT
gujaf-206	185	13	is	be	AUX
gujaf-206	185	14	that	that	SCONJ
gujaf-206	185	15	years	year	NOUN
gujaf-206	185	16	of	of	ADP
gujaf-206	185	17	experience	experience	NOUN
gujaf-206	185	18	of	of	ADP
gujaf-206	185	19	the	the	DET
gujaf-206	185	20	physicians	physician	NOUN
gujaf-206	185	21	were	be	AUX
gujaf-206	185	22	found	find	VERB
gujaf-206	185	23	to	to	PART
gujaf-206	185	24	be	be	AUX
gujaf-206	185	25	negatively	negatively	ADV
gujaf-206	185	26	associated	associate	VERB
gujaf-206	185	27	with	with	ADP
gujaf-206	185	28	the	the	DET
gujaf-206	185	29	frequency	frequency	NOUN
gujaf-206	185	30	of	of	ADP
gujaf-206	185	31	use	use	NOUN
gujaf-206	185	32	of	of	ADP
gujaf-206	185	33	the	the	DET
gujaf-206	185	34	canadian	canadian	ADJ
gujaf-206	185	35	heart	heart	NOUN
gujaf-206	185	36	health	health	NOUN
gujaf-206	185	37	kit	kit	NOUN
gujaf-206	185	38	(	(	PUNCT
gujaf-206	185	39	hhk	hhk	NOUN
gujaf-206	185	40	)	)	PUNCT
gujaf-206	185	41	.	.	PUNCT
gujaf-206	186	1	this	this	DET
gujaf-206	186	2	finding	finding	NOUN
gujaf-206	186	3	perhaps	perhaps	ADV
gujaf-206	186	4	suggests	suggest	VERB
gujaf-206	186	5	that	that	SCONJ
gujaf-206	186	6	older	old	ADJ
gujaf-206	186	7	physicians	physician	NOUN
gujaf-206	186	8	are	be	AUX
gujaf-206	186	9	less	less	ADV
gujaf-206	186	10	open	open	ADJ
gujaf-206	186	11	to	to	ADP
gujaf-206	186	12	adopting	adopt	VERB
gujaf-206	186	13	new	new	ADJ
gujaf-206	186	14	ideas	idea	NOUN
gujaf-206	186	15	(	(	PUNCT
gujaf-206	186	16	scott	scott	PROPN
gujaf-206	186	17	et	et	PROPN
gujaf-206	186	18	al	al	PROPN
gujaf-206	186	19	.	.	PROPN
gujaf-206	186	20	,	,	PUNCT
gujaf-206	186	21	2008	2008	NUM
gujaf-206	186	22	)	)	PUNCT
gujaf-206	186	23	.	.	PUNCT
gujaf-206	187	1	observability	observability	NOUN
gujaf-206	187	2	and	and	CCONJ
gujaf-206	187	3	accrual	accrual	ADJ
gujaf-206	187	4	basis	basis	NOUN
gujaf-206	187	5	ipsas	ipsa	NOUN
gujaf-206	187	6	implementation	implementation	NOUN
gujaf-206	187	7	observability	observability	NOUN
gujaf-206	187	8	is	be	AUX
gujaf-206	187	9	the	the	DET
gujaf-206	187	10	degree	degree	NOUN
gujaf-206	187	11	to	to	PART
gujaf-206	187	12	which	which	PRON
gujaf-206	187	13	“	"	PUNCT
gujaf-206	187	14	the	the	DET
gujaf-206	187	15	results	result	NOUN
gujaf-206	187	16	of	of	ADP
gujaf-206	187	17	an	an	DET
gujaf-206	187	18	innovation	innovation	NOUN
gujaf-206	187	19	are	be	AUX
gujaf-206	187	20	visible	visible	ADJ
gujaf-206	187	21	to	to	ADP
gujaf-206	187	22	others	other	NOUN
gujaf-206	187	23	.	.	PUNCT
gujaf-206	188	1	the	the	PRON
gujaf-206	188	2	easier	easy	ADJ
gujaf-206	188	3	it	it	PRON
gujaf-206	188	4	is	be	AUX
gujaf-206	188	5	for	for	SCONJ
gujaf-206	188	6	individual	individual	ADJ
gujaf-206	188	7	to	to	PART
gujaf-206	188	8	observe	observe	VERB
gujaf-206	188	9	the	the	DET
gujaf-206	188	10	results	result	NOUN
gujaf-206	188	11	of	of	ADP
gujaf-206	188	12	an	an	DET
gujaf-206	188	13	innovation	innovation	NOUN
gujaf-206	188	14	,	,	PUNCT
gujaf-206	188	15	the	the	PRON
gujaf-206	188	16	more	more	ADV
gujaf-206	188	17	likely	likely	ADJ
gujaf-206	188	18	they	they	PRON
gujaf-206	188	19	are	be	AUX
gujaf-206	188	20	to	to	PART
gujaf-206	188	21	adopt	adopt	VERB
gujaf-206	188	22	”	"	PUNCT
gujaf-206	188	23	(	(	PUNCT
gujaf-206	188	24	rogers	roger	NOUN
gujaf-206	188	25	,	,	PUNCT
gujaf-206	188	26	2003	2003	NUM
gujaf-206	188	27	)	)	PUNCT
gujaf-206	188	28	.	.	PUNCT
gujaf-206	189	1	within	within	ADP
gujaf-206	189	2	the	the	DET
gujaf-206	189	3	context	context	NOUN
gujaf-206	189	4	of	of	ADP
gujaf-206	189	5	this	this	DET
gujaf-206	189	6	study	study	NOUN
gujaf-206	189	7	,	,	PUNCT
gujaf-206	189	8	observability	observability	NOUN
gujaf-206	189	9	is	be	AUX
gujaf-206	189	10	considered	consider	VERB
gujaf-206	189	11	to	to	PART
gujaf-206	189	12	be	be	AUX
gujaf-206	189	13	the	the	DET
gujaf-206	189	14	degree	degree	NOUN
gujaf-206	189	15	to	to	PART
gujaf-206	189	16	which	which	PRON
gujaf-206	189	17	the	the	DET
gujaf-206	189	18	results	result	NOUN
gujaf-206	189	19	of	of	ADP
gujaf-206	189	20	adopting	adopt	VERB
gujaf-206	189	21	the	the	DET
gujaf-206	189	22	proposed	propose	VERB
gujaf-206	189	23	standard	standard	NOUN
gujaf-206	189	24	are	be	AUX
gujaf-206	189	25	visible	visible	ADJ
gujaf-206	189	26	and	and	CCONJ
gujaf-206	189	27	communicable	communicable	NOUN
gujaf-206	189	28	to	to	ADP
gujaf-206	189	29	others	other	NOUN
gujaf-206	189	30	.	.	PUNCT
gujaf-206	190	1	pankratz	pankratz	NOUN
gujaf-206	190	2	et	et	PROPN
gujaf-206	190	3	al	al	PROPN
gujaf-206	190	4	.	.	PROPN
gujaf-206	190	5	,	,	PUNCT
gujaf-206	190	6	(	(	PUNCT
gujaf-206	190	7	2002	2002	NUM
gujaf-206	190	8	)	)	PUNCT
gujaf-206	190	9	explained	explain	VERB
gujaf-206	190	10	that	that	SCONJ
gujaf-206	190	11	when	when	SCONJ
gujaf-206	190	12	respondents	respondent	NOUN
gujaf-206	190	13	perceived	perceive	VERB
gujaf-206	190	14	that	that	SCONJ
gujaf-206	190	15	members	member	NOUN
gujaf-206	190	16	of	of	ADP
gujaf-206	190	17	the	the	DET
gujaf-206	190	18	social	social	ADJ
gujaf-206	190	19	system	system	NOUN
gujaf-206	190	20	would	would	AUX
gujaf-206	190	21	notice	notice	VERB
gujaf-206	190	22	changes	change	NOUN
gujaf-206	190	23	upon	upon	SCONJ
gujaf-206	190	24	implementing	implement	VERB
gujaf-206	190	25	the	the	DET
gujaf-206	190	26	innovation	innovation	NOUN
gujaf-206	190	27	,	,	PUNCT
gujaf-206	190	28	they	they	PRON
gujaf-206	190	29	were	be	AUX
gujaf-206	190	30	more	more	ADV
gujaf-206	190	31	likely	likely	ADJ
gujaf-206	190	32	to	to	PART
gujaf-206	190	33	fully	fully	ADV
gujaf-206	190	34	adopt	adopt	VERB
gujaf-206	190	35	it	it	PRON
gujaf-206	190	36	.	.	PUNCT
gujaf-206	191	1	but	but	CCONJ
gujaf-206	191	2	it	it	PRON
gujaf-206	191	3	was	be	AUX
gujaf-206	191	4	observed	observe	VERB
gujaf-206	191	5	that	that	SCONJ
gujaf-206	191	6	though	though	SCONJ
gujaf-206	191	7	observability	observability	NOUN
gujaf-206	191	8	has	have	AUX
gujaf-206	191	9	not	not	PART
gujaf-206	191	10	always	always	ADV
gujaf-206	191	11	been	be	AUX
gujaf-206	191	12	significantly	significantly	ADV
gujaf-206	191	13	associated	associate	VERB
gujaf-206	191	14	with	with	ADP
gujaf-206	191	15	the	the	DET
gujaf-206	191	16	adoption	adoption	NOUN
gujaf-206	191	17	decision	decision	NOUN
gujaf-206	191	18	of	of	ADP
gujaf-206	191	19	new	new	ADJ
gujaf-206	191	20	idea	idea	NOUN
gujaf-206	191	21	,	,	PUNCT
gujaf-206	191	22	prior	prior	ADJ
gujaf-206	191	23	research	research	NOUN
gujaf-206	191	24	has	have	AUX
gujaf-206	191	25	provided	provide	VERB
gujaf-206	191	26	some	some	DET
gujaf-206	191	27	information	information	NOUN
gujaf-206	191	28	that	that	SCONJ
gujaf-206	191	29	observability	observability	NOUN
gujaf-206	191	30	was	be	AUX
gujaf-206	191	31	an	an	DET
gujaf-206	191	32	important	important	ADJ
gujaf-206	191	33	and	and	CCONJ
gujaf-206	191	34	significant	significant	ADJ
gujaf-206	191	35	predictor	predictor	NOUN
gujaf-206	191	36	of	of	ADP
gujaf-206	191	37	adopting	adopt	VERB
gujaf-206	191	38	the	the	DET
gujaf-206	191	39	internet	internet	NOUN
gujaf-206	191	40	as	as	ADP
gujaf-206	191	41	a	a	DET
gujaf-206	191	42	teaching	teaching	NOUN
gujaf-206	191	43	tool	tool	NOUN
gujaf-206	191	44	(	(	PUNCT
gujaf-206	191	45	martins	martin	NOUN
gujaf-206	191	46	et	et	NOUN
gujaf-206	191	47	al	al	PROPN
gujaf-206	191	48	.	.	PROPN
gujaf-206	191	49	,	,	PUNCT
gujaf-206	191	50	2004	2004	NUM
gujaf-206	191	51	)	)	PUNCT
gujaf-206	191	52	.	.	PUNCT
gujaf-206	192	1	martins	martin	NOUN
gujaf-206	192	2	et	et	PROPN
gujaf-206	192	3	al	al	PROPN
gujaf-206	192	4	.	.	PROPN
gujaf-206	193	1	(	(	PUNCT
gujaf-206	193	2	2004	2004	NUM
gujaf-206	193	3	)	)	PUNCT
gujaf-206	193	4	used	use	VERB
gujaf-206	193	5	rogers	roger	NOUN
gujaf-206	193	6	’s	’s	PART
gujaf-206	193	7	theory	theory	NOUN
gujaf-206	193	8	to	to	PART
gujaf-206	193	9	determine	determine	VERB
gujaf-206	193	10	the	the	DET
gujaf-206	193	11	factors	factor	NOUN
gujaf-206	193	12	that	that	PRON
gujaf-206	193	13	influenced	influence	VERB
gujaf-206	193	14	teachers	teacher	NOUN
gujaf-206	193	15	in	in	ADP
gujaf-206	193	16	language	language	NOUN
gujaf-206	193	17	school	school	NOUN
gujaf-206	193	18	to	to	PART
gujaf-206	193	19	adopt	adopt	VERB
gujaf-206	193	20	the	the	DET
gujaf-206	193	21	internet	internet	NOUN
gujaf-206	193	22	as	as	ADP
gujaf-206	193	23	a	a	DET
gujaf-206	193	24	teaching	teaching	NOUN
gujaf-206	193	25	tool	tool	NOUN
gujaf-206	193	26	and	and	CCONJ
gujaf-206	193	27	they	they	PRON
gujaf-206	193	28	found	find	VERB
gujaf-206	193	29	that	that	SCONJ
gujaf-206	193	30	observability	observability	NOUN
gujaf-206	193	31	and	and	CCONJ
gujaf-206	193	32	trialability	trialability	NOUN
gujaf-206	193	33	were	be	AUX
gujaf-206	193	34	the	the	DET
gujaf-206	193	35	two	two	NUM
gujaf-206	193	36	most	most	ADV
gujaf-206	193	37	significant	significant	ADJ
gujaf-206	193	38	predictors	predictor	NOUN
gujaf-206	193	39	of	of	ADP
gujaf-206	193	40	adoption	adoption	NOUN
gujaf-206	193	41	.	.	PUNCT
gujaf-206	194	1	the	the	DET
gujaf-206	194	2	study	study	NOUN
gujaf-206	194	3	conducted	conduct	VERB
gujaf-206	194	4	by	by	ADP
gujaf-206	194	5	scott	scott	PROPN
gujaf-206	194	6	et	et	PROPN
gujaf-206	194	7	al	al	PROPN
gujaf-206	194	8	.	.	PROPN
gujaf-206	194	9	,	,	PUNCT
gujaf-206	194	10	(	(	PUNCT
gujaf-206	194	11	2008	2008	NUM
gujaf-206	194	12	)	)	PUNCT
gujaf-206	194	13	found	find	VERB
gujaf-206	194	14	two	two	NUM
gujaf-206	194	15	of	of	ADP
gujaf-206	194	16	its	its	PRON
gujaf-206	194	17	attributes	attribute	NOUN
gujaf-206	194	18	to	to	PART
gujaf-206	194	19	be	be	AUX
gujaf-206	194	20	more	more	ADV
gujaf-206	194	21	influential	influential	ADJ
gujaf-206	194	22	than	than	ADP
gujaf-206	194	23	the	the	DET
gujaf-206	194	24	others	other	NOUN
gujaf-206	194	25	,	,	PUNCT
gujaf-206	194	26	namely	namely	ADV
gujaf-206	194	27	relative	relative	ADJ
gujaf-206	194	28	advantage	advantage	NOUN
gujaf-206	194	29	and	and	CCONJ
gujaf-206	194	30	observability	observability	NOUN
gujaf-206	194	31	,	,	PUNCT
gujaf-206	194	32	they	they	PRON
gujaf-206	194	33	were	be	AUX
gujaf-206	194	34	positive	positive	ADJ
gujaf-206	194	35	and	and	CCONJ
gujaf-206	194	36	significantly	significantly	ADV
gujaf-206	194	37	associated	associate	VERB
gujaf-206	194	38	with	with	ADP
gujaf-206	194	39	physician	physician	NOUN
gujaf-206	194	40	’s	’s	PART
gujaf-206	194	41	intention	intention	NOUN
gujaf-206	194	42	to	to	PART
gujaf-206	194	43	use	use	VERB
gujaf-206	194	44	hhk	hhk	PROPN
gujaf-206	194	45	.	.	PUNCT
gujaf-206	195	1	an	an	DET
gujaf-206	195	2	empirical	empirical	ADJ
gujaf-206	195	3	study	study	NOUN
gujaf-206	195	4	revealed	reveal	VERB
gujaf-206	195	5	that	that	SCONJ
gujaf-206	195	6	observability	observability	NOUN
gujaf-206	195	7	of	of	ADP
gujaf-206	195	8	ipm	ipm	NOUN
gujaf-206	195	9	practices	practice	NOUN
gujaf-206	195	10	was	be	AUX
gujaf-206	195	11	positively	positively	ADV
gujaf-206	195	12	and	and	CCONJ
gujaf-206	195	13	significantly	significantly	ADV
gujaf-206	195	14	related	relate	VERB
gujaf-206	195	15	with	with	ADP
gujaf-206	195	16	its	its	PRON
gujaf-206	195	17	adoption	adoption	NOUN
gujaf-206	195	18	in	in	ADP
gujaf-206	195	19	iran	iran	PROPN
gujaf-206	195	20	(	(	PUNCT
gujaf-206	195	21	ghane	ghane	PROPN
gujaf-206	195	22	et	et	PROPN
gujaf-206	195	23	al	al	PROPN
gujaf-206	195	24	.	.	PROPN
gujaf-206	195	25	,	,	PUNCT
gujaf-206	195	26	2011	2011	NUM
gujaf-206	195	27	)	)	PUNCT
gujaf-206	195	28	.	.	PUNCT
gujaf-206	196	1	in	in	ADP
gujaf-206	196	2	a	a	DET
gujaf-206	196	3	related	related	ADJ
gujaf-206	196	4	study	study	NOUN
gujaf-206	196	5	conducted	conduct	VERB
gujaf-206	196	6	in	in	ADP
gujaf-206	196	7	malaysia	malaysia	PROPN
gujaf-206	196	8	,	,	PUNCT
gujaf-206	196	9	sanni	sanni	PROPN
gujaf-206	196	10	et	et	PROPN
gujaf-206	196	11	al	al	PROPN
gujaf-206	196	12	.	.	PROPN
gujaf-206	196	13	,	,	PUNCT
gujaf-206	196	14	(	(	PUNCT
gujaf-206	196	15	2013	2013	NUM
gujaf-206	196	16	)	)	PUNCT
gujaf-206	196	17	reported	report	VERB
gujaf-206	196	18	that	that	SCONJ
gujaf-206	196	19	observability	observability	NOUN
gujaf-206	196	20	was	be	AUX
gujaf-206	196	21	positively	positively	ADV
gujaf-206	196	22	and	and	CCONJ
gujaf-206	196	23	significantly	significantly	ADV
gujaf-206	196	24	related	relate	VERB
gujaf-206	196	25	with	with	ADP
gujaf-206	196	26	the	the	DET
gujaf-206	196	27	rate	rate	NOUN
gujaf-206	196	28	of	of	ADP
gujaf-206	196	29	adoption	adoption	NOUN
gujaf-206	196	30	of	of	ADP
gujaf-206	196	31	e	e	NOUN
gujaf-206	196	32	-	-	NOUN
gujaf-206	196	33	journal	journal	NOUN
gujaf-206	196	34	among	among	ADP
gujaf-206	196	35	malaysian	malaysian	ADJ
gujaf-206	196	36	journal	journal	NOUN
gujaf-206	196	37	publishers	publisher	NOUN
gujaf-206	196	38	.	.	PUNCT
gujaf-206	197	1	however	however	ADV
gujaf-206	197	2	,	,	PUNCT
gujaf-206	197	3	the	the	DET
gujaf-206	197	4	findings	finding	NOUN
gujaf-206	197	5	of	of	ADP
gujaf-206	197	6	the	the	DET
gujaf-206	197	7	study	study	NOUN
gujaf-206	197	8	carried	carry	VERB
gujaf-206	197	9	out	out	ADP
gujaf-206	197	10	by	by	ADP
gujaf-206	197	11	gusau	gusau	ADJ
gujaf-206	197	12	journal	journal	PROPN
gujaf-206	197	13	of	of	ADP
gujaf-206	197	14	accounting	accounting	NOUN
gujaf-206	197	15	and	and	CCONJ
gujaf-206	197	16	finance	finance	NOUN
gujaf-206	197	17	,	,	PUNCT
gujaf-206	197	18	vol	vol	NOUN
gujaf-206	197	19	.	.	PROPN
gujaf-206	197	20	4	4	NUM
gujaf-206	197	21	,	,	PUNCT
gujaf-206	197	22	issue	issue	NOUN
gujaf-206	197	23	1	1	NUM
gujaf-206	197	24	,	,	PUNCT
gujaf-206	197	25	april	april	PROPN
gujaf-206	197	26	,	,	PUNCT
gujaf-206	197	27	2023	2023	NUM
gujaf-206	197	28	43	43	NUM
gujaf-206	197	29	aleg	aleg	NOUN
gujaf-206	197	30	and	and	CCONJ
gujaf-206	197	31	panayiotis	panayiotis	PROPN
gujaf-206	197	32	(	(	PUNCT
gujaf-206	197	33	2016	2016	NUM
gujaf-206	197	34	)	)	PUNCT
gujaf-206	197	35	revealed	reveal	VERB
gujaf-206	197	36	that	that	SCONJ
gujaf-206	197	37	compatibility	compatibility	NOUN
gujaf-206	197	38	,	,	PUNCT
gujaf-206	197	39	triability	triability	NOUN
gujaf-206	197	40	and	and	CCONJ
gujaf-206	197	41	observability	observability	NOUN
gujaf-206	197	42	acted	act	VERB
gujaf-206	197	43	as	as	ADP
gujaf-206	197	44	negative	negative	ADJ
gujaf-206	197	45	pull	pull	NOUN
gujaf-206	197	46	factors	factor	NOUN
gujaf-206	197	47	that	that	PRON
gujaf-206	197	48	hindered	hinder	VERB
gujaf-206	197	49	the	the	DET
gujaf-206	197	50	adoption	adoption	NOUN
gujaf-206	197	51	of	of	ADP
gujaf-206	197	52	and	and	CCONJ
gujaf-206	197	53	implementation	implementation	NOUN
gujaf-206	197	54	of	of	ADP
gujaf-206	197	55	ipsas	ipsa	NOUN
gujaf-206	197	56	compliant	compliant	ADJ
gujaf-206	197	57	financial	financial	ADJ
gujaf-206	197	58	reports	report	NOUN
gujaf-206	197	59	.	.	PUNCT
gujaf-206	198	1	the	the	DET
gujaf-206	198	2	result	result	NOUN
gujaf-206	198	3	of	of	ADP
gujaf-206	198	4	another	another	DET
gujaf-206	198	5	study	study	NOUN
gujaf-206	198	6	indicates	indicate	VERB
gujaf-206	198	7	that	that	SCONJ
gujaf-206	198	8	perceived	perceive	VERB
gujaf-206	198	9	e	e	NOUN
gujaf-206	198	10	-	-	ADJ
gujaf-206	198	11	learning	learning	ADJ
gujaf-206	198	12	observability	observability	NOUN
gujaf-206	198	13	have	have	VERB
gujaf-206	198	14	no	no	DET
gujaf-206	198	15	significant	significant	ADJ
gujaf-206	198	16	effects	effect	NOUN
gujaf-206	198	17	on	on	ADP
gujaf-206	198	18	students	student	NOUN
gujaf-206	198	19	’	'	PUNCT
gujaf-206	198	20	intention	intention	NOUN
gujaf-206	198	21	to	to	PART
gujaf-206	198	22	adopt	adopt	VERB
gujaf-206	198	23	e	e	NOUN
gujaf-206	198	24	-	-	NOUN
gujaf-206	198	25	learning	learning	NOUN
gujaf-206	198	26	while	while	SCONJ
gujaf-206	198	27	trialability	trialability	NOUN
gujaf-206	198	28	is	be	AUX
gujaf-206	198	29	,	,	PUNCT
gujaf-206	198	30	however	however	ADV
gujaf-206	198	31	,	,	PUNCT
gujaf-206	198	32	negatively	negatively	ADV
gujaf-206	198	33	related	relate	VERB
gujaf-206	198	34	to	to	ADP
gujaf-206	198	35	e	e	NOUN
gujaf-206	198	36	-	-	ADJ
gujaf-206	198	37	learning	learning	ADJ
gujaf-206	198	38	adoption	adoption	NOUN
gujaf-206	198	39	(	(	PUNCT
gujaf-206	198	40	duan	duan	PROPN
gujaf-206	198	41	et	et	PROPN
gujaf-206	198	42	al	al	PROPN
gujaf-206	198	43	.	.	PROPN
gujaf-206	198	44	,	,	PUNCT
gujaf-206	198	45	2010	2010	NUM
gujaf-206	198	46	)	)	PUNCT
gujaf-206	198	47	.	.	PUNCT
gujaf-206	199	1	theoretical	theoretical	ADJ
gujaf-206	199	2	framework	framework	NOUN
gujaf-206	199	3	of	of	ADP
gujaf-206	199	4	the	the	DET
gujaf-206	199	5	study	study	NOUN
gujaf-206	199	6	grabriel	grabriel	PROPN
gujaf-206	199	7	tarde	tarde	PROPN
gujaf-206	199	8	developed	develop	VERB
gujaf-206	199	9	the	the	DET
gujaf-206	199	10	diffusion	diffusion	NOUN
gujaf-206	199	11	theory	theory	NOUN
gujaf-206	199	12	in	in	ADP
gujaf-206	199	13	1903	1903	NUM
gujaf-206	199	14	and	and	CCONJ
gujaf-206	199	15	later	later	ADV
gujaf-206	199	16	everrett	everrett	PROPN
gujaf-206	199	17	rogers	rogers	PROPN
gujaf-206	199	18	made	make	VERB
gujaf-206	199	19	the	the	DET
gujaf-206	199	20	theory	theory	NOUN
gujaf-206	199	21	more	more	ADV
gujaf-206	199	22	popular	popular	ADJ
gujaf-206	199	23	in	in	ADP
gujaf-206	199	24	1962	1962	NUM
gujaf-206	199	25	(	(	PUNCT
gujaf-206	199	26	kaminski	kaminski	PROPN
gujaf-206	199	27	,	,	PUNCT
gujaf-206	199	28	2011	2011	NUM
gujaf-206	199	29	)	)	PUNCT
gujaf-206	199	30	.	.	PUNCT
gujaf-206	200	1	rogers	rogers	PROPN
gujaf-206	200	2	explored	explore	VERB
gujaf-206	200	3	the	the	DET
gujaf-206	200	4	theory	theory	NOUN
gujaf-206	200	5	in	in	ADP
gujaf-206	200	6	greater	great	ADJ
gujaf-206	200	7	in	in	ADP
gujaf-206	200	8	detail	detail	NOUN
gujaf-206	200	9	in	in	ADP
gujaf-206	200	10	1962	1962	NUM
gujaf-206	200	11	.	.	PUNCT
gujaf-206	201	1	in	in	ADP
gujaf-206	201	2	the	the	DET
gujaf-206	201	3	words	word	NOUN
gujaf-206	201	4	of	of	ADP
gujaf-206	201	5	rogers	rogers	PROPN
gujaf-206	201	6	(	(	PUNCT
gujaf-206	201	7	1995	1995	NUM
gujaf-206	201	8	)	)	PUNCT
gujaf-206	201	9	,	,	PUNCT
gujaf-206	201	10	innovation	innovation	NOUN
gujaf-206	201	11	is	be	AUX
gujaf-206	201	12	an	an	DET
gujaf-206	201	13	idea	idea	NOUN
gujaf-206	201	14	,	,	PUNCT
gujaf-206	201	15	object	object	VERB
gujaf-206	201	16	,	,	PUNCT
gujaf-206	201	17	or	or	CCONJ
gujaf-206	201	18	practice	practice	NOUN
gujaf-206	201	19	viewed	view	VERB
gujaf-206	201	20	by	by	ADP
gujaf-206	201	21	individuals	individual	NOUN
gujaf-206	201	22	or	or	CCONJ
gujaf-206	201	23	other	other	ADJ
gujaf-206	201	24	organizations	organization	NOUN
gujaf-206	201	25	as	as	ADP
gujaf-206	201	26	new	new	ADJ
gujaf-206	201	27	.	.	PUNCT
gujaf-206	202	1	overall	overall	ADJ
gujaf-206	202	2	the	the	DET
gujaf-206	202	3	diffusion	diffusion	NOUN
gujaf-206	202	4	of	of	ADP
gujaf-206	202	5	innovation	innovation	NOUN
gujaf-206	202	6	is	be	AUX
gujaf-206	202	7	defined	define	VERB
gujaf-206	202	8	as	as	ADP
gujaf-206	202	9	“	"	PUNCT
gujaf-206	202	10	the	the	DET
gujaf-206	202	11	process	process	NOUN
gujaf-206	202	12	by	by	ADP
gujaf-206	202	13	which	which	PRON
gujaf-206	202	14	an	an	DET
gujaf-206	202	15	innovation	innovation	NOUN
gujaf-206	202	16	is	be	AUX
gujaf-206	202	17	communicated	communicate	VERB
gujaf-206	202	18	through	through	ADP
gujaf-206	202	19	certain	certain	ADJ
gujaf-206	202	20	channels	channel	NOUN
gujaf-206	202	21	over	over	ADP
gujaf-206	202	22	time	time	NOUN
gujaf-206	202	23	among	among	ADP
gujaf-206	202	24	members	member	NOUN
gujaf-206	202	25	of	of	ADP
gujaf-206	202	26	the	the	DET
gujaf-206	202	27	social	social	ADJ
gujaf-206	202	28	system	system	NOUN
gujaf-206	202	29	”	"	PUNCT
gujaf-206	202	30	(	(	PUNCT
gujaf-206	202	31	rogers	roger	NOUN
gujaf-206	202	32	,	,	PUNCT
gujaf-206	202	33	1995:5	1995:5	NUM
gujaf-206	202	34	)	)	PUNCT
gujaf-206	202	35	rogers	roger	NOUN
gujaf-206	202	36	(	(	PUNCT
gujaf-206	202	37	2003	2003	NUM
gujaf-206	202	38	)	)	PUNCT
gujaf-206	202	39	specified	specify	VERB
gujaf-206	202	40	five	five	NUM
gujaf-206	202	41	characteristics	characteristic	NOUN
gujaf-206	202	42	of	of	ADP
gujaf-206	202	43	innovations	innovation	NOUN
gujaf-206	202	44	that	that	PRON
gujaf-206	202	45	are	be	AUX
gujaf-206	202	46	perceived	perceive	VERB
gujaf-206	202	47	by	by	ADP
gujaf-206	202	48	the	the	DET
gujaf-206	202	49	members	member	NOUN
gujaf-206	202	50	of	of	ADP
gujaf-206	202	51	the	the	DET
gujaf-206	202	52	social	social	ADJ
gujaf-206	202	53	system	system	NOUN
gujaf-206	202	54	to	to	PART
gujaf-206	202	55	highly	highly	ADV
gujaf-206	202	56	determine	determine	VERB
gujaf-206	202	57	its	its	PRON
gujaf-206	202	58	rate	rate	NOUN
gujaf-206	202	59	of	of	ADP
gujaf-206	202	60	adoption	adoption	NOUN
gujaf-206	202	61	,	,	PUNCT
gujaf-206	202	62	and	and	CCONJ
gujaf-206	202	63	defined	define	VERB
gujaf-206	202	64	the	the	DET
gujaf-206	202	65	relationship	relationship	NOUN
gujaf-206	202	66	between	between	ADP
gujaf-206	202	67	these	these	DET
gujaf-206	202	68	attributes	attribute	NOUN
gujaf-206	202	69	to	to	ADP
gujaf-206	202	70	rate	rate	NOUN
gujaf-206	202	71	of	of	ADP
gujaf-206	202	72	adoption	adoption	NOUN
gujaf-206	202	73	as	as	SCONJ
gujaf-206	202	74	follows	follow	VERB
gujaf-206	202	75	:	:	PUNCT
gujaf-206	202	76	1	1	NUM
gujaf-206	202	77	)	)	PUNCT
gujaf-206	202	78	relative	relative	ADJ
gujaf-206	202	79	advantage	advantage	NOUN
gujaf-206	202	80	:	:	PUNCT
gujaf-206	202	81	is	be	AUX
gujaf-206	202	82	the	the	DET
gujaf-206	202	83	degree	degree	NOUN
gujaf-206	202	84	to	to	PART
gujaf-206	202	85	which	which	PRON
gujaf-206	202	86	“	"	PUNCT
gujaf-206	202	87	the	the	DET
gujaf-206	202	88	proposed	propose	VERB
gujaf-206	202	89	innovation	innovation	NOUN
gujaf-206	202	90	is	be	AUX
gujaf-206	202	91	perceived	perceive	VERB
gujaf-206	202	92	to	to	PART
gujaf-206	202	93	work	work	VERB
gujaf-206	202	94	better	well	ADV
gujaf-206	202	95	than	than	ADP
gujaf-206	202	96	the	the	DET
gujaf-206	202	97	one	one	NUM
gujaf-206	202	98	in	in	ADP
gujaf-206	202	99	practice	practice	NOUN
gujaf-206	202	100	.	.	PUNCT
gujaf-206	203	1	it	it	PRON
gujaf-206	203	2	is	be	AUX
gujaf-206	203	3	not	not	PART
gujaf-206	203	4	so	so	ADV
gujaf-206	203	5	important	important	ADJ
gujaf-206	203	6	if	if	SCONJ
gujaf-206	203	7	the	the	DET
gujaf-206	203	8	innovation	innovation	NOUN
gujaf-206	203	9	has	have	VERB
gujaf-206	203	10	an	an	DET
gujaf-206	203	11	objective	objective	NOUN
gujaf-206	203	12	,	,	PUNCT
gujaf-206	203	13	but	but	CCONJ
gujaf-206	203	14	rather	rather	ADV
gujaf-206	203	15	if	if	SCONJ
gujaf-206	203	16	individuals	individual	NOUN
gujaf-206	203	17	perceive	perceive	VERB
gujaf-206	203	18	the	the	DET
gujaf-206	203	19	innovation	innovation	NOUN
gujaf-206	203	20	as	as	ADP
gujaf-206	203	21	advantageous	advantageous	ADJ
gujaf-206	203	22	.	.	PUNCT
gujaf-206	204	1	advantages	advantage	NOUN
gujaf-206	204	2	can	can	AUX
gujaf-206	204	3	be	be	AUX
gujaf-206	204	4	measured	measure	VERB
gujaf-206	204	5	in	in	ADP
gujaf-206	204	6	economic	economic	ADJ
gujaf-206	204	7	terms	term	NOUN
gujaf-206	204	8	:	:	PUNCT
gujaf-206	204	9	however	however	ADV
gujaf-206	204	10	social	social	ADJ
gujaf-206	204	11	stature	stature	NOUN
gujaf-206	204	12	,	,	PUNCT
gujaf-206	204	13	convenience	convenience	NOUN
gujaf-206	204	14	,	,	PUNCT
gujaf-206	204	15	and	and	CCONJ
gujaf-206	204	16	satisfaction	satisfaction	NOUN
gujaf-206	204	17	may	may	AUX
gujaf-206	204	18	play	play	VERB
gujaf-206	204	19	a	a	DET
gujaf-206	204	20	significant	significant	ADJ
gujaf-206	204	21	role	role	NOUN
gujaf-206	204	22	”	"	PUNCT
gujaf-206	204	23	rogers	roger	NOUN
gujaf-206	204	24	concluded	conclude	VERB
gujaf-206	204	25	with	with	ADP
gujaf-206	204	26	a	a	DET
gujaf-206	204	27	generalization	generalization	NOUN
gujaf-206	204	28	(	(	PUNCT
gujaf-206	204	29	hypothesis	hypothesis	NOUN
gujaf-206	204	30	)	)	PUNCT
gujaf-206	204	31	of	of	ADP
gujaf-206	204	32	the	the	DET
gujaf-206	204	33	construct	construct	NOUN
gujaf-206	204	34	to	to	ADP
gujaf-206	204	35	the	the	DET
gujaf-206	204	36	rate	rate	NOUN
gujaf-206	204	37	of	of	ADP
gujaf-206	204	38	adoption	adoption	NOUN
gujaf-206	204	39	as	as	SCONJ
gujaf-206	204	40	follows	follow	VERB
gujaf-206	204	41	:	:	PUNCT
gujaf-206	204	42	“	"	PUNCT
gujaf-206	204	43	the	the	DET
gujaf-206	204	44	relative	relative	ADJ
gujaf-206	204	45	advantage	advantage	NOUN
gujaf-206	204	46	of	of	ADP
gujaf-206	204	47	an	an	DET
gujaf-206	204	48	innovation	innovation	NOUN
gujaf-206	204	49	,	,	PUNCT
gujaf-206	204	50	as	as	SCONJ
gujaf-206	204	51	perceived	perceive	VERB
gujaf-206	204	52	by	by	ADP
gujaf-206	204	53	members	member	NOUN
gujaf-206	204	54	of	of	ADP
gujaf-206	204	55	a	a	DET
gujaf-206	204	56	social	social	ADJ
gujaf-206	204	57	system	system	NOUN
gujaf-206	204	58	,	,	PUNCT
gujaf-206	204	59	is	be	AUX
gujaf-206	204	60	positively	positively	ADV
gujaf-206	204	61	related	relate	VERB
gujaf-206	204	62	to	to	ADP
gujaf-206	204	63	its	its	PRON
gujaf-206	204	64	rate	rate	NOUN
gujaf-206	204	65	of	of	ADP
gujaf-206	204	66	adoption	adoption	NOUN
gujaf-206	204	67	”	"	PUNCT
gujaf-206	204	68	.	.	PUNCT
gujaf-206	205	1	2	2	X
gujaf-206	205	2	)	)	PUNCT
gujaf-206	205	3	compatibility	compatibility	NOUN
gujaf-206	205	4	is	be	AUX
gujaf-206	205	5	the	the	DET
gujaf-206	205	6	extent	extent	NOUN
gujaf-206	205	7	of	of	ADP
gujaf-206	205	8	consistency	consistency	NOUN
gujaf-206	205	9	of	of	ADP
gujaf-206	205	10	an	an	DET
gujaf-206	205	11	innovation	innovation	NOUN
gujaf-206	205	12	with	with	ADP
gujaf-206	205	13	existing	exist	VERB
gujaf-206	205	14	organizational	organizational	ADJ
gujaf-206	205	15	ways	way	NOUN
gujaf-206	205	16	and	and	CCONJ
gujaf-206	205	17	the	the	DET
gujaf-206	205	18	need	need	NOUN
gujaf-206	205	19	of	of	ADP
gujaf-206	205	20	the	the	DET
gujaf-206	205	21	potential	potential	ADJ
gujaf-206	205	22	users	user	NOUN
gujaf-206	205	23	.	.	PUNCT
gujaf-206	206	1	innovations	innovation	NOUN
gujaf-206	206	2	consistent	consistent	ADJ
gujaf-206	206	3	with	with	ADP
gujaf-206	206	4	past	past	ADJ
gujaf-206	206	5	experiences	experience	NOUN
gujaf-206	206	6	,	,	PUNCT
gujaf-206	206	7	values	value	NOUN
gujaf-206	206	8	and	and	CCONJ
gujaf-206	206	9	the	the	DET
gujaf-206	206	10	need	need	NOUN
gujaf-206	206	11	of	of	ADP
gujaf-206	206	12	users	user	NOUN
gujaf-206	206	13	diffuse	diffuse	VERB
gujaf-206	206	14	more	more	ADV
gujaf-206	206	15	quickly	quickly	ADV
gujaf-206	206	16	that	that	SCONJ
gujaf-206	206	17	those	those	PRON
gujaf-206	206	18	not	not	PART
gujaf-206	206	19	in	in	ADP
gujaf-206	206	20	line	line	NOUN
gujaf-206	206	21	with	with	ADP
gujaf-206	206	22	values	value	NOUN
gujaf-206	206	23	and	and	CCONJ
gujaf-206	206	24	norms	norm	NOUN
gujaf-206	206	25	of	of	ADP
gujaf-206	206	26	the	the	DET
gujaf-206	206	27	social	social	ADJ
gujaf-206	206	28	system	system	NOUN
gujaf-206	206	29	.	.	PUNCT
gujaf-206	207	1	rogers	roger	NOUN
gujaf-206	207	2	hypothesized	hypothesize	VERB
gujaf-206	207	3	as	as	SCONJ
gujaf-206	207	4	follows	follow	VERB
gujaf-206	207	5	:	:	PUNCT
gujaf-206	207	6	“	"	PUNCT
gujaf-206	207	7	the	the	DET
gujaf-206	207	8	compatibility	compatibility	NOUN
gujaf-206	207	9	of	of	ADP
gujaf-206	207	10	an	an	DET
gujaf-206	207	11	innovation	innovation	NOUN
gujaf-206	207	12	as	as	SCONJ
gujaf-206	207	13	perceived	perceive	VERB
gujaf-206	207	14	by	by	ADP
gujaf-206	207	15	members	member	NOUN
gujaf-206	207	16	of	of	ADP
gujaf-206	207	17	a	a	DET
gujaf-206	207	18	social	social	ADJ
gujaf-206	207	19	system	system	NOUN
gujaf-206	207	20	is	be	AUX
gujaf-206	207	21	positively	positively	ADV
gujaf-206	207	22	related	relate	VERB
gujaf-206	207	23	to	to	ADP
gujaf-206	207	24	its	its	PRON
gujaf-206	207	25	rate	rate	NOUN
gujaf-206	207	26	of	of	ADP
gujaf-206	207	27	adoption	adoption	NOUN
gujaf-206	207	28	”	"	PUNCT
gujaf-206	207	29	gusau	gusau	ADJ
gujaf-206	207	30	journal	journal	NOUN
gujaf-206	207	31	of	of	ADP
gujaf-206	207	32	accounting	accounting	NOUN
gujaf-206	207	33	and	and	CCONJ
gujaf-206	207	34	finance	finance	NOUN
gujaf-206	207	35	,	,	PUNCT
gujaf-206	207	36	vol	vol	NOUN
gujaf-206	207	37	.	.	PROPN
gujaf-206	207	38	4	4	NUM
gujaf-206	207	39	,	,	PUNCT
gujaf-206	207	40	issue	issue	NOUN
gujaf-206	207	41	1	1	NUM
gujaf-206	207	42	,	,	PUNCT
gujaf-206	207	43	april	april	PROPN
gujaf-206	207	44	,	,	PUNCT
gujaf-206	207	45	2023	2023	NUM
gujaf-206	207	46	44	44	NUM
gujaf-206	207	47	3	3	NUM
gujaf-206	207	48	)	)	PUNCT
gujaf-206	207	49	complexity	complexity	NOUN
gujaf-206	207	50	refers	refer	VERB
gujaf-206	207	51	to	to	ADP
gujaf-206	207	52	the	the	DET
gujaf-206	207	53	extent	extent	NOUN
gujaf-206	207	54	to	to	PART
gujaf-206	207	55	which	which	DET
gujaf-206	207	56	innovation	innovation	NOUN
gujaf-206	207	57	is	be	AUX
gujaf-206	207	58	viewed	view	VERB
gujaf-206	207	59	as	as	ADP
gujaf-206	207	60	simple	simple	ADJ
gujaf-206	207	61	or	or	CCONJ
gujaf-206	207	62	difficult	difficult	ADJ
gujaf-206	207	63	to	to	PART
gujaf-206	207	64	adopt	adopt	VERB
gujaf-206	207	65	and	and	CCONJ
gujaf-206	207	66	use	use	VERB
gujaf-206	207	67	.	.	PUNCT
gujaf-206	208	1	easy	easy	ADJ
gujaf-206	208	2	and	and	CCONJ
gujaf-206	208	3	simple	simple	ADJ
gujaf-206	208	4	to	to	PART
gujaf-206	208	5	use	use	VERB
gujaf-206	208	6	innovations	innovation	NOUN
gujaf-206	208	7	,	,	PUNCT
gujaf-206	208	8	which	which	PRON
gujaf-206	208	9	allow	allow	VERB
gujaf-206	208	10	for	for	ADP
gujaf-206	208	11	rapid	rapid	ADJ
gujaf-206	208	12	development	development	NOUN
gujaf-206	208	13	of	of	ADP
gujaf-206	208	14	skills	skill	NOUN
gujaf-206	208	15	,	,	PUNCT
gujaf-206	208	16	are	be	AUX
gujaf-206	208	17	more	more	ADV
gujaf-206	208	18	easily	easily	ADV
gujaf-206	208	19	adopted	adopt	VERB
gujaf-206	208	20	than	than	ADP
gujaf-206	208	21	those	those	PRON
gujaf-206	208	22	perceived	perceive	VERB
gujaf-206	208	23	as	as	ADP
gujaf-206	208	24	complex	complex	ADJ
gujaf-206	208	25	and	and	CCONJ
gujaf-206	208	26	difficult	difficult	ADJ
gujaf-206	208	27	.	.	PUNCT
gujaf-206	209	1	rogers	roger	NOUN
gujaf-206	209	2	concluded	conclude	VERB
gujaf-206	209	3	with	with	ADP
gujaf-206	209	4	a	a	DET
gujaf-206	209	5	generalization	generalization	NOUN
gujaf-206	209	6	(	(	PUNCT
gujaf-206	209	7	hypothesis	hypothesis	NOUN
gujaf-206	209	8	)	)	PUNCT
gujaf-206	209	9	of	of	ADP
gujaf-206	209	10	the	the	DET
gujaf-206	209	11	construct	construct	NOUN
gujaf-206	209	12	to	to	ADP
gujaf-206	209	13	the	the	DET
gujaf-206	209	14	rate	rate	NOUN
gujaf-206	209	15	of	of	ADP
gujaf-206	209	16	adoption	adoption	NOUN
gujaf-206	209	17	as	as	SCONJ
gujaf-206	209	18	follows	follow	VERB
gujaf-206	209	19	:	:	PUNCT
gujaf-206	209	20	“	"	PUNCT
gujaf-206	209	21	the	the	DET
gujaf-206	209	22	complexity	complexity	NOUN
gujaf-206	209	23	of	of	ADP
gujaf-206	209	24	an	an	DET
gujaf-206	209	25	innovation	innovation	NOUN
gujaf-206	209	26	as	as	SCONJ
gujaf-206	209	27	perceived	perceive	VERB
gujaf-206	209	28	by	by	ADP
gujaf-206	209	29	members	member	NOUN
gujaf-206	209	30	of	of	ADP
gujaf-206	209	31	a	a	DET
gujaf-206	209	32	social	social	ADJ
gujaf-206	209	33	system	system	NOUN
gujaf-206	209	34	is	be	AUX
gujaf-206	209	35	negatively	negatively	ADV
gujaf-206	209	36	related	relate	VERB
gujaf-206	209	37	to	to	ADP
gujaf-206	209	38	its	its	PRON
gujaf-206	209	39	rate	rate	NOUN
gujaf-206	209	40	of	of	ADP
gujaf-206	209	41	adoption	adoption	NOUN
gujaf-206	209	42	”	"	PUNCT
gujaf-206	209	43	.	.	PUNCT
gujaf-206	210	1	if	if	SCONJ
gujaf-206	210	2	intended	intend	VERB
gujaf-206	210	3	users	user	NOUN
gujaf-206	210	4	perceive	perceive	VERB
gujaf-206	210	5	the	the	DET
gujaf-206	210	6	innovation	innovation	NOUN
gujaf-206	210	7	as	as	ADP
gujaf-206	210	8	simple	simple	ADJ
gujaf-206	210	9	and	and	CCONJ
gujaf-206	210	10	easy	easy	ADJ
gujaf-206	210	11	to	to	PART
gujaf-206	210	12	use	use	VERB
gujaf-206	210	13	,	,	PUNCT
gujaf-206	210	14	then	then	ADV
gujaf-206	210	15	the	the	DET
gujaf-206	210	16	above	above	ADJ
gujaf-206	210	17	hypothesis	hypothesis	NOUN
gujaf-206	210	18	can	can	AUX
gujaf-206	210	19	be	be	AUX
gujaf-206	210	20	restated	restate	VERB
gujaf-206	210	21	as	as	SCONJ
gujaf-206	210	22	follows	follow	VERB
gujaf-206	210	23	“	"	PUNCT
gujaf-206	210	24	the	the	DET
gujaf-206	210	25	uncomplex	uncomplex	PROPN
gujaf-206	210	26	(	(	PUNCT
gujaf-206	210	27	ease	ease	NOUN
gujaf-206	210	28	of	of	ADP
gujaf-206	210	29	use	use	NOUN
gujaf-206	210	30	)	)	PUNCT
gujaf-206	210	31	of	of	ADP
gujaf-206	210	32	an	an	DET
gujaf-206	210	33	innovation	innovation	NOUN
gujaf-206	210	34	as	as	SCONJ
gujaf-206	210	35	perceived	perceive	VERB
gujaf-206	210	36	by	by	ADP
gujaf-206	210	37	members	member	NOUN
gujaf-206	210	38	of	of	ADP
gujaf-206	210	39	a	a	DET
gujaf-206	210	40	social	social	ADJ
gujaf-206	210	41	system	system	NOUN
gujaf-206	210	42	is	be	AUX
gujaf-206	210	43	positively	positively	ADV
gujaf-206	210	44	related	relate	VERB
gujaf-206	210	45	to	to	ADP
gujaf-206	210	46	its	its	PRON
gujaf-206	210	47	rate	rate	NOUN
gujaf-206	210	48	of	of	ADP
gujaf-206	210	49	adoption	adoption	NOUN
gujaf-206	210	50	”	"	PUNCT
gujaf-206	210	51	.	.	PUNCT
gujaf-206	211	1	4	4	X
gujaf-206	211	2	)	)	PUNCT
gujaf-206	211	3	trialability	trialability	NOUN
gujaf-206	211	4	:	:	PUNCT
gujaf-206	211	5	is	be	AUX
gujaf-206	211	6	the	the	DET
gujaf-206	211	7	degree	degree	NOUN
gujaf-206	211	8	to	to	PART
gujaf-206	211	9	which	which	PRON
gujaf-206	211	10	“	"	PUNCT
gujaf-206	211	11	an	an	DET
gujaf-206	211	12	innovation	innovation	NOUN
gujaf-206	211	13	may	may	AUX
gujaf-206	211	14	be	be	AUX
gujaf-206	211	15	experimented	experiment	VERB
gujaf-206	211	16	with	with	ADP
gujaf-206	211	17	on	on	ADP
gujaf-206	211	18	a	a	DET
gujaf-206	211	19	limited	limited	ADJ
gujaf-206	211	20	basis	basis	NOUN
gujaf-206	211	21	.	.	PUNCT
gujaf-206	212	1	new	new	ADJ
gujaf-206	212	2	ideas	idea	NOUN
gujaf-206	212	3	that	that	PRON
gujaf-206	212	4	can	can	AUX
gujaf-206	212	5	be	be	AUX
gujaf-206	212	6	tried	try	VERB
gujaf-206	212	7	before	before	SCONJ
gujaf-206	212	8	the	the	DET
gujaf-206	212	9	potential	potential	ADJ
gujaf-206	212	10	adopter	adopter	NOUN
gujaf-206	212	11	has	have	VERB
gujaf-206	212	12	to	to	PART
gujaf-206	212	13	make	make	VERB
gujaf-206	212	14	a	a	DET
gujaf-206	212	15	significant	significant	ADJ
gujaf-206	212	16	investment	investment	NOUN
gujaf-206	212	17	into	into	ADP
gujaf-206	212	18	the	the	DET
gujaf-206	212	19	innovation	innovation	NOUN
gujaf-206	212	20	are	be	AUX
gujaf-206	212	21	adopted	adopt	VERB
gujaf-206	212	22	more	more	ADV
gujaf-206	212	23	quickly	quickly	ADV
gujaf-206	212	24	”	"	PUNCT
gujaf-206	212	25	.	.	PUNCT
gujaf-206	213	1	rogers	roger	NOUN
gujaf-206	213	2	hypothesized	hypothesize	VERB
gujaf-206	213	3	as	as	SCONJ
gujaf-206	213	4	follows	follow	VERB
gujaf-206	213	5	:	:	PUNCT
gujaf-206	213	6	“	"	PUNCT
gujaf-206	213	7	the	the	DET
gujaf-206	213	8	trialability	trialability	NOUN
gujaf-206	213	9	of	of	ADP
gujaf-206	213	10	an	an	DET
gujaf-206	213	11	innovation	innovation	NOUN
gujaf-206	213	12	as	as	SCONJ
gujaf-206	213	13	perceived	perceive	VERB
gujaf-206	213	14	by	by	ADP
gujaf-206	213	15	members	member	NOUN
gujaf-206	213	16	of	of	ADP
gujaf-206	213	17	a	a	DET
gujaf-206	213	18	social	social	ADJ
gujaf-206	213	19	system	system	NOUN
gujaf-206	213	20	is	be	AUX
gujaf-206	213	21	positively	positively	ADV
gujaf-206	213	22	related	relate	VERB
gujaf-206	213	23	to	to	ADP
gujaf-206	213	24	its	its	PRON
gujaf-206	213	25	rate	rate	NOUN
gujaf-206	213	26	of	of	ADP
gujaf-206	213	27	adoption	adoption	NOUN
gujaf-206	213	28	”	"	PUNCT
gujaf-206	213	29	5	5	NUM
gujaf-206	213	30	)	)	PUNCT
gujaf-206	213	31	observability	observability	NOUN
gujaf-206	213	32	:	:	PUNCT
gujaf-206	213	33	is	be	AUX
gujaf-206	213	34	the	the	DET
gujaf-206	213	35	degree	degree	NOUN
gujaf-206	213	36	to	to	PART
gujaf-206	213	37	which	which	PRON
gujaf-206	213	38	“	"	PUNCT
gujaf-206	213	39	the	the	DET
gujaf-206	213	40	results	result	NOUN
gujaf-206	213	41	of	of	ADP
gujaf-206	213	42	an	an	DET
gujaf-206	213	43	innovation	innovation	NOUN
gujaf-206	213	44	are	be	AUX
gujaf-206	213	45	visible	visible	ADJ
gujaf-206	213	46	to	to	ADP
gujaf-206	213	47	others	other	NOUN
gujaf-206	213	48	.	.	PUNCT
gujaf-206	214	1	the	the	PRON
gujaf-206	214	2	easier	easy	ADJ
gujaf-206	214	3	it	it	PRON
gujaf-206	214	4	is	be	AUX
gujaf-206	214	5	for	for	SCONJ
gujaf-206	214	6	individual	individual	ADJ
gujaf-206	214	7	to	to	PART
gujaf-206	214	8	observe	observe	VERB
gujaf-206	214	9	the	the	DET
gujaf-206	214	10	results	result	NOUN
gujaf-206	214	11	of	of	ADP
gujaf-206	214	12	an	an	DET
gujaf-206	214	13	innovation	innovation	NOUN
gujaf-206	214	14	,	,	PUNCT
gujaf-206	214	15	the	the	PRON
gujaf-206	214	16	more	more	ADV
gujaf-206	214	17	likely	likely	ADJ
gujaf-206	214	18	they	they	PRON
gujaf-206	214	19	are	be	AUX
gujaf-206	214	20	to	to	PART
gujaf-206	214	21	adopt	adopt	VERB
gujaf-206	214	22	”	"	PUNCT
gujaf-206	214	23	(	(	PUNCT
gujaf-206	214	24	rogers	roger	NOUN
gujaf-206	214	25	,	,	PUNCT
gujaf-206	214	26	2003	2003	NUM
gujaf-206	214	27	)	)	PUNCT
gujaf-206	214	28	.	.	PUNCT
gujaf-206	215	1	rogers	roger	NOUN
gujaf-206	215	2	hypothesized	hypothesize	VERB
gujaf-206	215	3	as	as	SCONJ
gujaf-206	215	4	follows	follow	VERB
gujaf-206	215	5	:	:	PUNCT
gujaf-206	215	6	“	"	PUNCT
gujaf-206	215	7	the	the	DET
gujaf-206	215	8	observability	observability	NOUN
gujaf-206	215	9	of	of	ADP
gujaf-206	215	10	an	an	DET
gujaf-206	215	11	innovation	innovation	NOUN
gujaf-206	215	12	as	as	SCONJ
gujaf-206	215	13	perceived	perceive	VERB
gujaf-206	215	14	by	by	ADP
gujaf-206	215	15	members	member	NOUN
gujaf-206	215	16	of	of	ADP
gujaf-206	215	17	a	a	DET
gujaf-206	215	18	social	social	ADJ
gujaf-206	215	19	system	system	NOUN
gujaf-206	215	20	is	be	AUX
gujaf-206	215	21	positively	positively	ADV
gujaf-206	215	22	related	relate	VERB
gujaf-206	215	23	to	to	ADP
gujaf-206	215	24	its	its	PRON
gujaf-206	215	25	rate	rate	NOUN
gujaf-206	215	26	of	of	ADP
gujaf-206	215	27	adoption	adoption	NOUN
gujaf-206	215	28	”	"	PUNCT
gujaf-206	215	29	the	the	DET
gujaf-206	215	30	study	study	NOUN
gujaf-206	215	31	is	be	AUX
gujaf-206	215	32	underpinned	underpin	VERB
gujaf-206	215	33	by	by	ADP
gujaf-206	215	34	the	the	DET
gujaf-206	215	35	theory	theory	NOUN
gujaf-206	215	36	explained	explain	VERB
gujaf-206	215	37	above	above	ADV
gujaf-206	215	38	.	.	PUNCT
gujaf-206	216	1	the	the	DET
gujaf-206	216	2	theory	theory	NOUN
gujaf-206	216	3	provides	provide	VERB
gujaf-206	216	4	an	an	DET
gujaf-206	216	5	evidence	evidence	NOUN
gujaf-206	216	6	of	of	ADP
gujaf-206	216	7	how	how	SCONJ
gujaf-206	216	8	both	both	CCONJ
gujaf-206	216	9	the	the	DET
gujaf-206	216	10	dependent	dependent	ADJ
gujaf-206	216	11	and	and	CCONJ
gujaf-206	216	12	independent	independent	ADJ
gujaf-206	216	13	variables	variable	NOUN
gujaf-206	216	14	intermingled	intermingle	VERB
gujaf-206	216	15	together	together	ADV
gujaf-206	216	16	to	to	PART
gujaf-206	216	17	explain	explain	VERB
gujaf-206	216	18	the	the	DET
gujaf-206	216	19	implementation	implementation	NOUN
gujaf-206	216	20	of	of	ADP
gujaf-206	216	21	accrual	accrual	ADJ
gujaf-206	216	22	basis	basis	NOUN
gujaf-206	216	23	ipsass	ipsass	NOUN
gujaf-206	216	24	in	in	ADP
gujaf-206	216	25	nigeria	nigeria	PROPN
gujaf-206	216	26	.	.	PUNCT
gujaf-206	217	1	gusau	gusau	PROPN
gujaf-206	217	2	journal	journal	PROPN
gujaf-206	217	3	of	of	ADP
gujaf-206	217	4	accounting	accounting	NOUN
gujaf-206	217	5	and	and	CCONJ
gujaf-206	217	6	finance	finance	NOUN
gujaf-206	217	7	,	,	PUNCT
gujaf-206	217	8	vol	vol	NOUN
gujaf-206	217	9	.	.	PROPN
gujaf-206	217	10	4	4	NUM
gujaf-206	217	11	,	,	PUNCT
gujaf-206	217	12	issue	issue	NOUN
gujaf-206	217	13	1	1	NUM
gujaf-206	217	14	,	,	PUNCT
gujaf-206	217	15	april	april	PROPN
gujaf-206	217	16	,	,	PUNCT
gujaf-206	217	17	2023	2023	NUM
gujaf-206	217	18	45	45	NUM
gujaf-206	217	19	in	in	ADP
gujaf-206	217	20	order	order	NOUN
gujaf-206	217	21	to	to	PART
gujaf-206	217	22	establish	establish	VERB
gujaf-206	217	23	the	the	DET
gujaf-206	217	24	relationship	relationship	NOUN
gujaf-206	217	25	between	between	ADP
gujaf-206	217	26	the	the	DET
gujaf-206	217	27	dependent	dependent	ADJ
gujaf-206	217	28	variable	variable	NOUN
gujaf-206	217	29	and	and	CCONJ
gujaf-206	217	30	independent	independent	ADJ
gujaf-206	217	31	variables	variable	NOUN
gujaf-206	217	32	,	,	PUNCT
gujaf-206	217	33	a	a	DET
gujaf-206	217	34	proposed	propose	VERB
gujaf-206	217	35	research	research	NOUN
gujaf-206	217	36	framework	framework	NOUN
gujaf-206	217	37	for	for	ADP
gujaf-206	217	38	the	the	DET
gujaf-206	217	39	study	study	NOUN
gujaf-206	217	40	was	be	AUX
gujaf-206	217	41	developed	develop	VERB
gujaf-206	217	42	based	base	VERB
gujaf-206	217	43	on	on	ADP
gujaf-206	217	44	the	the	DET
gujaf-206	217	45	theory	theory	NOUN
gujaf-206	217	46	that	that	PRON
gujaf-206	217	47	underpin	underpin	VERB
gujaf-206	217	48	the	the	DET
gujaf-206	217	49	study	study	NOUN
gujaf-206	217	50	and	and	CCONJ
gujaf-206	217	51	review	review	NOUN
gujaf-206	217	52	of	of	ADP
gujaf-206	217	53	empirical	empirical	ADJ
gujaf-206	217	54	literature	literature	NOUN
gujaf-206	217	55	.	.	PUNCT
gujaf-206	218	1	the	the	DET
gujaf-206	218	2	review	review	NOUN
gujaf-206	218	3	of	of	ADP
gujaf-206	218	4	the	the	DET
gujaf-206	218	5	empirical	empirical	ADJ
gujaf-206	218	6	literature	literature	NOUN
gujaf-206	218	7	enables	enable	VERB
gujaf-206	218	8	the	the	DET
gujaf-206	218	9	researcher	researcher	NOUN
gujaf-206	218	10	to	to	PART
gujaf-206	218	11	identify	identify	VERB
gujaf-206	218	12	the	the	DET
gujaf-206	218	13	independent	independent	ADJ
gujaf-206	218	14	variables	variable	NOUN
gujaf-206	218	15	of	of	ADP
gujaf-206	218	16	the	the	DET
gujaf-206	218	17	study	study	NOUN
gujaf-206	218	18	.	.	PUNCT
gujaf-206	219	1	the	the	DET
gujaf-206	219	2	independent	independent	ADJ
gujaf-206	219	3	variables	variable	NOUN
gujaf-206	219	4	identified	identify	VERB
gujaf-206	219	5	are	be	AUX
gujaf-206	219	6	:	:	PUNCT
gujaf-206	219	7	trial	trial	NOUN
gujaf-206	219	8	-	-	PUNCT
gujaf-206	219	9	ability	ability	NOUN
gujaf-206	219	10	of	of	ADP
gujaf-206	219	11	ipsas	ipsa	NOUN
gujaf-206	219	12	and	and	CCONJ
gujaf-206	219	13	observability	observability	NOUN
gujaf-206	219	14	of	of	ADP
gujaf-206	219	15	ipsas	ipsa	NOUN
gujaf-206	219	16	.	.	PUNCT
gujaf-206	220	1	however	however	ADV
gujaf-206	220	2	,	,	PUNCT
gujaf-206	220	3	the	the	DET
gujaf-206	220	4	dependent	dependent	ADJ
gujaf-206	220	5	variable	variable	NOUN
gujaf-206	220	6	is	be	AUX
gujaf-206	220	7	accrual	accrual	ADJ
gujaf-206	220	8	basis	basis	NOUN
gujaf-206	220	9	ipsas	ipsa	NOUN
gujaf-206	220	10	implementation	implementation	NOUN
gujaf-206	220	11	.	.	PUNCT
gujaf-206	221	1	consequently	consequently	ADV
gujaf-206	221	2	,	,	PUNCT
gujaf-206	221	3	the	the	DET
gujaf-206	221	4	research	research	NOUN
gujaf-206	221	5	framework	framework	NOUN
gujaf-206	221	6	is	be	AUX
gujaf-206	221	7	depicted	depict	VERB
gujaf-206	221	8	in	in	ADP
gujaf-206	221	9	figure	figure	NOUN
gujaf-206	221	10	1	1	NUM
gujaf-206	221	11	3.0	3.0	NUM
gujaf-206	221	12	methodology	methodology	NOUN
gujaf-206	221	13	the	the	DET
gujaf-206	221	14	study	study	NOUN
gujaf-206	221	15	adopted	adopt	VERB
gujaf-206	221	16	descriptive	descriptive	ADJ
gujaf-206	221	17	survey	survey	NOUN
gujaf-206	221	18	and	and	CCONJ
gujaf-206	221	19	correlation	correlation	NOUN
gujaf-206	221	20	research	research	NOUN
gujaf-206	221	21	designs	design	NOUN
gujaf-206	221	22	.	.	PUNCT
gujaf-206	222	1	the	the	DET
gujaf-206	222	2	descriptive	descriptive	ADJ
gujaf-206	222	3	survey	survey	NOUN
gujaf-206	222	4	design	design	NOUN
gujaf-206	222	5	focuses	focus	VERB
gujaf-206	222	6	on	on	ADP
gujaf-206	222	7	the	the	DET
gujaf-206	222	8	assessment	assessment	NOUN
gujaf-206	222	9	of	of	ADP
gujaf-206	222	10	the	the	DET
gujaf-206	222	11	respondents	respondent	NOUN
gujaf-206	222	12	’	’	PART
gujaf-206	222	13	perceptions	perception	NOUN
gujaf-206	222	14	on	on	ADP
gujaf-206	222	15	the	the	DET
gujaf-206	222	16	attributes	attribute	NOUN
gujaf-206	222	17	important	important	ADJ
gujaf-206	222	18	in	in	ADP
gujaf-206	222	19	the	the	DET
gujaf-206	222	20	ipsasimpl	ipsasimpl	NOUN
gujaf-206	222	21	decisions	decision	NOUN
gujaf-206	222	22	.	.	PUNCT
gujaf-206	223	1	the	the	DET
gujaf-206	223	2	study	study	NOUN
gujaf-206	223	3	used	use	VERB
gujaf-206	223	4	correlation	correlation	NOUN
gujaf-206	223	5	design	design	NOUN
gujaf-206	223	6	to	to	PART
gujaf-206	223	7	measure	measure	VERB
gujaf-206	223	8	the	the	DET
gujaf-206	223	9	relationship	relationship	NOUN
gujaf-206	223	10	between	between	ADP
gujaf-206	223	11	the	the	DET
gujaf-206	223	12	dependent	dependent	ADJ
gujaf-206	223	13	variable	variable	NOUN
gujaf-206	223	14	and	and	CCONJ
gujaf-206	223	15	independent	independent	ADJ
gujaf-206	223	16	variables	variable	NOUN
gujaf-206	223	17	.	.	PUNCT
gujaf-206	224	1	the	the	DET
gujaf-206	224	2	objective	objective	NOUN
gujaf-206	224	3	of	of	ADP
gujaf-206	224	4	the	the	DET
gujaf-206	224	5	study	study	NOUN
gujaf-206	224	6	is	be	AUX
gujaf-206	224	7	to	to	PART
gujaf-206	224	8	determine	determine	VERB
gujaf-206	224	9	direction	direction	NOUN
gujaf-206	224	10	and	and	CCONJ
gujaf-206	224	11	extent	extent	NOUN
gujaf-206	224	12	of	of	ADP
gujaf-206	224	13	the	the	DET
gujaf-206	224	14	relationship	relationship	NOUN
gujaf-206	224	15	between	between	ADP
gujaf-206	224	16	the	the	DET
gujaf-206	224	17	independent	independent	ADJ
gujaf-206	224	18	and	and	CCONJ
gujaf-206	224	19	dependent	dependent	ADJ
gujaf-206	224	20	variables	variable	NOUN
gujaf-206	224	21	.	.	PUNCT
gujaf-206	225	1	the	the	DET
gujaf-206	225	2	population	population	NOUN
gujaf-206	225	3	of	of	ADP
gujaf-206	225	4	the	the	DET
gujaf-206	225	5	study	study	NOUN
gujaf-206	225	6	consists	consist	VERB
gujaf-206	225	7	of	of	ADP
gujaf-206	225	8	656	656	NUM
gujaf-206	225	9	accounting	accounting	NOUN
gujaf-206	225	10	staff	staff	NOUN
gujaf-206	225	11	of	of	ADP
gujaf-206	225	12	29	29	NUM
gujaf-206	225	13	federal	federal	ADJ
gujaf-206	225	14	ministries	ministry	NOUN
gujaf-206	225	15	in	in	ADP
gujaf-206	225	16	nigeria	nigeria	PROPN
gujaf-206	225	17	.	.	PUNCT
gujaf-206	226	1	the	the	DET
gujaf-206	226	2	study	study	NOUN
gujaf-206	226	3	collected	collect	VERB
gujaf-206	226	4	data	datum	NOUN
gujaf-206	226	5	through	through	ADP
gujaf-206	226	6	the	the	DET
gujaf-206	226	7	closed	closed	ADJ
gujaf-206	226	8	questionnaire	questionnaire	NOUN
gujaf-206	226	9	for	for	ADP
gujaf-206	226	10	(	(	PUNCT
gujaf-206	226	11	trialability	trialability	NOUN
gujaf-206	226	12	and	and	CCONJ
gujaf-206	226	13	observability	observability	NOUN
gujaf-206	226	14	)	)	PUNCT
gujaf-206	226	15	adopted	adopt	VERB
gujaf-206	226	16	from	from	ADP
gujaf-206	226	17	(	(	PUNCT
gujaf-206	226	18	moore	moore	PROPN
gujaf-206	226	19	&	&	CCONJ
gujaf-206	226	20	benbasat	benbasat	PROPN
gujaf-206	226	21	,	,	PUNCT
gujaf-206	226	22	1991	1991	NUM
gujaf-206	226	23	;	;	PUNCT
gujaf-206	226	24	taylor	taylor	PROPN
gujaf-206	226	25	&	&	CCONJ
gujaf-206	226	26	todd	todd	PROPN
gujaf-206	226	27	,	,	PUNCT
gujaf-206	226	28	1995	1995	NUM
gujaf-206	226	29	;	;	PUNCT
gujaf-206	226	30	sarel	sarel	NOUN
gujaf-206	226	31	&	&	CCONJ
gujaf-206	226	32	marmorstein	marmorstein	PROPN
gujaf-206	226	33	,	,	PUNCT
gujaf-206	226	34	2003	2003	NUM
gujaf-206	226	35	)	)	PUNCT
gujaf-206	226	36	.	.	PUNCT
gujaf-206	227	1	the	the	DET
gujaf-206	227	2	questionnaires	questionnaire	NOUN
gujaf-206	227	3	were	be	AUX
gujaf-206	227	4	administered	administer	VERB
gujaf-206	227	5	on	on	ADP
gujaf-206	227	6	the	the	DET
gujaf-206	227	7	total	total	ADJ
gujaf-206	227	8	sample	sample	NOUN
gujaf-206	227	9	of	of	ADP
gujaf-206	227	10	242	242	NUM
gujaf-206	227	11	respondents	respondent	NOUN
gujaf-206	227	12	consisting	consist	VERB
gujaf-206	227	13	accountants	accountant	NOUN
gujaf-206	227	14	,	,	PUNCT
gujaf-206	227	15	internal	internal	ADJ
gujaf-206	227	16	auditors	auditor	NOUN
gujaf-206	227	17	and	and	CCONJ
gujaf-206	227	18	budget	budget	NOUN
gujaf-206	227	19	officers	officer	NOUN
gujaf-206	227	20	.	.	PUNCT
gujaf-206	228	1	out	out	ADP
gujaf-206	228	2	of	of	ADP
gujaf-206	228	3	242	242	NUM
gujaf-206	228	4	administered	administer	VERB
gujaf-206	228	5	questionnaires	questionnaire	NOUN
gujaf-206	228	6	,	,	PUNCT
gujaf-206	228	7	226	226	NUM
gujaf-206	228	8	were	be	AUX
gujaf-206	228	9	collected	collect	VERB
gujaf-206	228	10	back	back	ADV
gujaf-206	228	11	and	and	CCONJ
gujaf-206	228	12	only	only	ADV
gujaf-206	228	13	220	220	NUM
gujaf-206	228	14	were	be	AUX
gujaf-206	228	15	useable	useable	ADJ
gujaf-206	228	16	for	for	ADP
gujaf-206	228	17	the	the	DET
gujaf-206	228	18	analysis	analysis	NOUN
gujaf-206	228	19	.	.	PUNCT
gujaf-206	229	1	accrual	accrual	ADJ
gujaf-206	229	2	basis	basis	NOUN
gujaf-206	229	3	ipsas	ipsa	NOUN
gujaf-206	229	4	implementation	implementation	NOUN
gujaf-206	229	5	trial	trial	NOUN
gujaf-206	229	6	-	-	PUNCT
gujaf-206	229	7	ability	ability	NOUN
gujaf-206	229	8	of	of	ADP
gujaf-206	229	9	ipsas	ipsas	ADJ
gujaf-206	229	10	observability	observability	NOUN
gujaf-206	229	11	of	of	ADP
gujaf-206	229	12	ipsas	ipsas	PROPN
gujaf-206	229	13	gusau	gusau	PROPN
gujaf-206	229	14	journal	journal	PROPN
gujaf-206	229	15	of	of	ADP
gujaf-206	229	16	accounting	accounting	NOUN
gujaf-206	229	17	and	and	CCONJ
gujaf-206	229	18	finance	finance	NOUN
gujaf-206	229	19	,	,	PUNCT
gujaf-206	229	20	vol	vol	NOUN
gujaf-206	229	21	.	.	PROPN
gujaf-206	229	22	4	4	NUM
gujaf-206	229	23	,	,	PUNCT
gujaf-206	229	24	issue	issue	NOUN
gujaf-206	229	25	1	1	NUM
gujaf-206	229	26	,	,	PUNCT
gujaf-206	229	27	april	april	PROPN
gujaf-206	229	28	,	,	PUNCT
gujaf-206	229	29	2023	2023	NUM
gujaf-206	229	30	46	46	NUM
gujaf-206	229	31	logistic	logistic	ADJ
gujaf-206	229	32	regression	regression	NOUN
gujaf-206	229	33	technique	technique	NOUN
gujaf-206	229	34	was	be	AUX
gujaf-206	229	35	adopted	adopt	VERB
gujaf-206	229	36	in	in	ADP
gujaf-206	229	37	analyzing	analyze	VERB
gujaf-206	229	38	the	the	DET
gujaf-206	229	39	data	datum	NOUN
gujaf-206	229	40	and	and	CCONJ
gujaf-206	229	41	explaining	explain	VERB
gujaf-206	229	42	the	the	DET
gujaf-206	229	43	relationship	relationship	NOUN
gujaf-206	229	44	between	between	ADP
gujaf-206	229	45	the	the	DET
gujaf-206	229	46	dependent	dependent	ADJ
gujaf-206	229	47	variable	variable	ADJ
gujaf-206	229	48	ipsasimpl	ipsasimpl	NOUN
gujaf-206	229	49	measured	measure	VERB
gujaf-206	229	50	as	as	ADP
gujaf-206	229	51	dichotomous	dichotomous	ADJ
gujaf-206	229	52	/	/	SYM
gujaf-206	229	53	binary	binary	ADJ
gujaf-206	229	54	variable	variable	NOUN
gujaf-206	229	55	(	(	PUNCT
gujaf-206	229	56	i.e.	i.e.	X
gujaf-206	229	57	“	"	PUNCT
gujaf-206	229	58	1	1	NUM
gujaf-206	229	59	”	"	PUNCT
gujaf-206	229	60	for	for	ADP
gujaf-206	229	61	implementation	implementation	NOUN
gujaf-206	229	62	and	and	CCONJ
gujaf-206	229	63	non	non	ADJ
gujaf-206	229	64	-	-	ADJ
gujaf-206	229	65	implementation	implementation	ADJ
gujaf-206	229	66	“	"	PUNCT
gujaf-206	229	67	0	0	NUM
gujaf-206	229	68	”	"	PUNCT
gujaf-206	229	69	)	)	PUNCT
gujaf-206	229	70	;	;	PUNCT
gujaf-206	229	71	and	and	CCONJ
gujaf-206	229	72	the	the	DET
gujaf-206	229	73	independent	independent	ADJ
gujaf-206	229	74	variables	variable	NOUN
gujaf-206	229	75	measured	measure	VERB
gujaf-206	229	76	using	use	VERB
gujaf-206	229	77	seven	seven	NUM
gujaf-206	229	78	-	-	PUNCT
gujaf-206	229	79	point	point	NOUN
gujaf-206	229	80	likert	likert	ADJ
gujaf-206	229	81	scale	scale	NOUN
gujaf-206	229	82	ranging	range	VERB
gujaf-206	229	83	from	from	ADP
gujaf-206	229	84	1	1	NUM
gujaf-206	229	85	(	(	PUNCT
gujaf-206	229	86	strongly	strongly	ADV
gujaf-206	229	87	disagree	disagree	VERB
gujaf-206	229	88	)	)	PUNCT
gujaf-206	229	89	to	to	ADP
gujaf-206	229	90	7	7	NUM
gujaf-206	229	91	(	(	PUNCT
gujaf-206	229	92	strongly	strongly	ADV
gujaf-206	229	93	agree	agree	VERB
gujaf-206	229	94	)	)	PUNCT
gujaf-206	229	95	on	on	ADP
gujaf-206	229	96	the	the	DET
gujaf-206	229	97	questionnaire	questionnaire	NOUN
gujaf-206	229	98	items	item	NOUN
gujaf-206	229	99	.	.	PUNCT
gujaf-206	230	1	descriptive	descriptive	ADJ
gujaf-206	230	2	statistics	statistic	NOUN
gujaf-206	230	3	was	be	AUX
gujaf-206	230	4	being	be	AUX
gujaf-206	230	5	employed	employ	VERB
gujaf-206	230	6	to	to	PART
gujaf-206	230	7	give	give	VERB
gujaf-206	230	8	a	a	DET
gujaf-206	230	9	clear	clear	ADJ
gujaf-206	230	10	picture	picture	NOUN
gujaf-206	230	11	of	of	ADP
gujaf-206	230	12	the	the	DET
gujaf-206	230	13	basic	basic	ADJ
gujaf-206	230	14	characteristics	characteristic	NOUN
gujaf-206	230	15	of	of	ADP
gujaf-206	230	16	the	the	DET
gujaf-206	230	17	data	datum	NOUN
gujaf-206	230	18	and	and	CCONJ
gujaf-206	230	19	correlation	correlation	NOUN
gujaf-206	230	20	was	be	AUX
gujaf-206	230	21	employed	employ	VERB
gujaf-206	230	22	to	to	PART
gujaf-206	230	23	examine	examine	VERB
gujaf-206	230	24	the	the	DET
gujaf-206	230	25	relationship	relationship	NOUN
gujaf-206	230	26	between	between	ADP
gujaf-206	230	27	all	all	DET
gujaf-206	230	28	pairs	pair	NOUN
gujaf-206	230	29	of	of	ADP
gujaf-206	230	30	independent	independent	ADJ
gujaf-206	230	31	variables	variable	NOUN
gujaf-206	230	32	.	.	PUNCT
gujaf-206	231	1	the	the	DET
gujaf-206	231	2	study	study	NOUN
gujaf-206	231	3	model	model	NOUN
gujaf-206	231	4	is	be	AUX
gujaf-206	231	5	as	as	SCONJ
gujaf-206	231	6	follows	follow	VERB
gujaf-206	231	7	:	:	PUNCT
gujaf-206	231	8	logit	logit	VERB
gujaf-206	231	9	ipsasimpli	ipsasimpli	PROPN
gujaf-206	231	10	=	=	SYM
gujaf-206	232	1	β0	β0	PROPN
gujaf-206	232	2	+	+	CCONJ
gujaf-206	232	3	β1trialai	β1trialai	PROPN
gujaf-206	233	1	+	+	CCONJ
gujaf-206	233	2	β2observi	β2observi	PROPN
gujaf-206	233	3	+	+	CCONJ
gujaf-206	233	4	ei	ei	X
gujaf-206	233	5	where	where	SCONJ
gujaf-206	233	6	;	;	PUNCT
gujaf-206	233	7	ipsasimpli	ipsasimpli	NOUN
gujaf-206	233	8	=	=	SYM
gujaf-206	233	9	accrual	accrual	ADJ
gujaf-206	233	10	basis	basis	NOUN
gujaf-206	233	11	international	international	ADJ
gujaf-206	233	12	public	public	ADJ
gujaf-206	233	13	sector	sector	NOUN
gujaf-206	233	14	accounting	accounting	NOUN
gujaf-206	233	15	standards	standard	NOUN
gujaf-206	233	16	implementation	implementation	NOUN
gujaf-206	233	17	,	,	PUNCT
gujaf-206	233	18	trialai	trialai	NOUN
gujaf-206	233	19	=	=	PUNCT
gujaf-206	233	20	trialability	trialability	NOUN
gujaf-206	233	21	observi	observi	PROPN
gujaf-206	233	22	=	=	PROPN
gujaf-206	233	23	observability	observability	NOUN
gujaf-206	233	24	β0=	β0=	PROPN
gujaf-206	233	25	intercept	intercept	NOUN
gujaf-206	233	26	,	,	PUNCT
gujaf-206	233	27	β1	β1	PROPN
gujaf-206	233	28	…	…	SYM
gujaf-206	233	29	β5	β5	NOUN
gujaf-206	233	30	=	=	SYM
gujaf-206	233	31	coefficient	coefficient	NOUN
gujaf-206	233	32	of	of	ADP
gujaf-206	233	33	the	the	DET
gujaf-206	233	34	independent	independent	ADJ
gujaf-206	233	35	variables	variable	NOUN
gujaf-206	233	36	,	,	PUNCT
gujaf-206	233	37	ei	ei	NOUN
gujaf-206	233	38	=	=	NOUN
gujaf-206	233	39	error	error	NOUN
gujaf-206	233	40	term	term	NOUN
gujaf-206	233	41	.	.	PUNCT
gujaf-206	234	1	4.0	4.0	NUM
gujaf-206	234	2	results	result	NOUN
gujaf-206	234	3	and	and	CCONJ
gujaf-206	234	4	discussions	discussion	NOUN
gujaf-206	234	5	in	in	ADP
gujaf-206	234	6	this	this	DET
gujaf-206	234	7	section	section	NOUN
gujaf-206	234	8	,	,	PUNCT
gujaf-206	234	9	the	the	DET
gujaf-206	234	10	results	result	NOUN
gujaf-206	234	11	are	be	AUX
gujaf-206	234	12	presented	present	VERB
gujaf-206	234	13	and	and	CCONJ
gujaf-206	234	14	discussed	discuss	VERB
gujaf-206	234	15	.	.	PUNCT
gujaf-206	235	1	the	the	DET
gujaf-206	235	2	presentation	presentation	NOUN
gujaf-206	235	3	starts	start	VERB
gujaf-206	235	4	with	with	ADP
gujaf-206	235	5	descriptive	descriptive	ADJ
gujaf-206	235	6	statistics	statistic	NOUN
gujaf-206	235	7	,	,	PUNCT
gujaf-206	235	8	followed	follow	VERB
gujaf-206	235	9	by	by	ADP
gujaf-206	235	10	correlation	correlation	NOUN
gujaf-206	235	11	matrix	matrix	NOUN
gujaf-206	235	12	and	and	CCONJ
gujaf-206	235	13	lastly	lastly	ADV
gujaf-206	235	14	logistic	logistic	ADJ
gujaf-206	235	15	regression	regression	NOUN
gujaf-206	235	16	.	.	PUNCT
gujaf-206	236	1	descriptive	descriptive	ADJ
gujaf-206	236	2	statistics	statistics	PROPN
gujaf-206	236	3	section	section	NOUN
gujaf-206	236	4	1	1	NUM
gujaf-206	236	5	of	of	ADP
gujaf-206	236	6	the	the	DET
gujaf-206	236	7	questionnaire	questionnaire	NOUN
gujaf-206	236	8	is	be	AUX
gujaf-206	236	9	for	for	ADP
gujaf-206	236	10	demographic	demographic	ADJ
gujaf-206	236	11	information	information	NOUN
gujaf-206	236	12	and	and	CCONJ
gujaf-206	236	13	section	section	NOUN
gujaf-206	236	14	2	2	NUM
gujaf-206	236	15	of	of	ADP
gujaf-206	236	16	the	the	DET
gujaf-206	236	17	questionnaire	questionnaire	NOUN
gujaf-206	236	18	asked	ask	VERB
gujaf-206	236	19	respondents	respondent	NOUN
gujaf-206	236	20	to	to	PART
gujaf-206	236	21	indicate	indicate	VERB
gujaf-206	236	22	on	on	ADP
gujaf-206	236	23	a	a	DET
gujaf-206	236	24	likert	likert	ADJ
gujaf-206	236	25	scale	scale	NOUN
gujaf-206	236	26	of	of	ADP
gujaf-206	236	27	1	1	NUM
gujaf-206	236	28	(	(	PUNCT
gujaf-206	236	29	strongly	strongly	ADV
gujaf-206	236	30	disagree	disagree	VERB
gujaf-206	236	31	)	)	PUNCT
gujaf-206	236	32	to	to	ADP
gujaf-206	236	33	7	7	NUM
gujaf-206	236	34	(	(	PUNCT
gujaf-206	236	35	strongly	strongly	ADV
gujaf-206	236	36	agree	agree	VERB
gujaf-206	236	37	)	)	PUNCT
gujaf-206	236	38	,	,	PUNCT
gujaf-206	236	39	the	the	DET
gujaf-206	236	40	extent	extent	NOUN
gujaf-206	236	41	to	to	PART
gujaf-206	236	42	which	which	PRON
gujaf-206	236	43	they	they	PRON
gujaf-206	236	44	consider	consider	VERB
gujaf-206	236	45	each	each	PRON
gujaf-206	236	46	of	of	ADP
gujaf-206	236	47	the	the	DET
gujaf-206	236	48	10	10	NUM
gujaf-206	236	49	individual	individual	ADJ
gujaf-206	236	50	items	item	NOUN
gujaf-206	236	51	of	of	ADP
gujaf-206	236	52	trialability	trialability	NOUN
gujaf-206	236	53	and	and	CCONJ
gujaf-206	236	54	observability	observability	NOUN
gujaf-206	236	55	attributes	attribute	NOUN
gujaf-206	236	56	to	to	PART
gujaf-206	236	57	be	be	AUX
gujaf-206	236	58	important	important	ADJ
gujaf-206	236	59	in	in	ADP
gujaf-206	236	60	their	their	PRON
gujaf-206	236	61	ipsasimpl	ipsasimpl	NOUN
gujaf-206	236	62	decision	decision	NOUN
gujaf-206	236	63	.	.	PUNCT
gujaf-206	237	1	the	the	DET
gujaf-206	237	2	full	full	ADJ
gujaf-206	237	3	results	result	NOUN
gujaf-206	237	4	are	be	AUX
gujaf-206	237	5	presented	present	VERB
gujaf-206	237	6	in	in	ADP
gujaf-206	237	7	the	the	DET
gujaf-206	237	8	appendix	appendix	NOUN
gujaf-206	237	9	.	.	PUNCT
gujaf-206	238	1	table	table	NOUN
gujaf-206	238	2	1	1	NUM
gujaf-206	238	3	presents	present	VERB
gujaf-206	238	4	the	the	DET
gujaf-206	238	5	summary	summary	NOUN
gujaf-206	238	6	of	of	ADP
gujaf-206	238	7	the	the	DET
gujaf-206	238	8	descriptive	descriptive	ADJ
gujaf-206	238	9	statistics	statistic	NOUN
gujaf-206	238	10	of	of	ADP
gujaf-206	238	11	the	the	DET
gujaf-206	238	12	dependent	dependent	ADJ
gujaf-206	238	13	and	and	CCONJ
gujaf-206	238	14	independent	independent	ADJ
gujaf-206	238	15	variables	variable	NOUN
gujaf-206	238	16	.	.	PUNCT
gujaf-206	239	1	gusau	gusau	ADJ
gujaf-206	239	2	journal	journal	PROPN
gujaf-206	239	3	of	of	ADP
gujaf-206	239	4	accounting	accounting	NOUN
gujaf-206	239	5	and	and	CCONJ
gujaf-206	239	6	finance	finance	NOUN
gujaf-206	239	7	,	,	PUNCT
gujaf-206	239	8	vol	vol	NOUN
gujaf-206	239	9	.	.	PROPN
gujaf-206	239	10	4	4	NUM
gujaf-206	239	11	,	,	PUNCT
gujaf-206	239	12	issue	issue	NOUN
gujaf-206	239	13	1	1	NUM
gujaf-206	239	14	,	,	PUNCT
gujaf-206	239	15	april	april	PROPN
gujaf-206	239	16	,	,	PUNCT
gujaf-206	239	17	2023	2023	NUM
gujaf-206	239	18	47	47	NUM
gujaf-206	239	19	table	table	NOUN
gujaf-206	239	20	1	1	NUM
gujaf-206	239	21	:	:	PUNCT
gujaf-206	239	22	summary	summary	NOUN
gujaf-206	239	23	statistics	statistic	NOUN
gujaf-206	239	24	ipsasimpl	ipsasimpl	VERB
gujaf-206	239	25	triala	triala	PROPN
gujaf-206	239	26	observ	observ	PROPN
gujaf-206	239	27	mean	mean	VERB
gujaf-206	239	28	0.66	0.66	NUM
gujaf-206	239	29	6.27	6.27	NUM
gujaf-206	239	30	6.55	6.55	NUM
gujaf-206	239	31	standard	standard	ADJ
gujaf-206	239	32	deviation	deviation	NOUN
gujaf-206	239	33	0.47	0.47	NUM
gujaf-206	239	34	0.64	0.64	NUM
gujaf-206	239	35	0.67	0.67	NUM
gujaf-206	239	36	minimum	minimum	NOUN
gujaf-206	239	37	0	0	NUM
gujaf-206	239	38	4.71	4.71	NUM
gujaf-206	239	39	5	5	NUM
gujaf-206	239	40	maximum	maximum	NOUN
gujaf-206	239	41	1	1	NUM
gujaf-206	239	42	7	7	NUM
gujaf-206	239	43	7	7	NUM
gujaf-206	239	44	observations	observation	NOUN
gujaf-206	239	45	172	172	NUM
gujaf-206	239	46	220	220	NUM
gujaf-206	239	47	220	220	NUM
gujaf-206	239	48	source	source	NOUN
gujaf-206	239	49	:	:	PUNCT
gujaf-206	239	50	output	output	NOUN
gujaf-206	239	51	of	of	ADP
gujaf-206	239	52	summary	summary	NOUN
gujaf-206	239	53	statistics	statistic	NOUN
gujaf-206	239	54	using	use	VERB
gujaf-206	239	55	stata	stata	NOUN
gujaf-206	239	56	software	software	NOUN
gujaf-206	239	57	the	the	DET
gujaf-206	239	58	results	result	NOUN
gujaf-206	239	59	reveal	reveal	VERB
gujaf-206	239	60	that	that	SCONJ
gujaf-206	239	61	the	the	DET
gujaf-206	239	62	average	average	ADJ
gujaf-206	239	63	ipsasimpl	ipsasimpl	NOUN
gujaf-206	239	64	is	be	AUX
gujaf-206	239	65	0.66	0.66	NUM
gujaf-206	239	66	and	and	CCONJ
gujaf-206	239	67	the	the	DET
gujaf-206	239	68	standard	standard	ADJ
gujaf-206	239	69	deviation	deviation	NOUN
gujaf-206	239	70	is	be	AUX
gujaf-206	239	71	0.47	0.47	NUM
gujaf-206	239	72	.	.	PUNCT
gujaf-206	240	1	since	since	SCONJ
gujaf-206	240	2	the	the	DET
gujaf-206	240	3	variable	variable	NOUN
gujaf-206	240	4	is	be	AUX
gujaf-206	240	5	binary	binary	ADJ
gujaf-206	240	6	,	,	PUNCT
gujaf-206	240	7	the	the	DET
gujaf-206	240	8	minimum	minimum	NOUN
gujaf-206	240	9	and	and	CCONJ
gujaf-206	240	10	maximum	maximum	NOUN
gujaf-206	240	11	are	be	AUX
gujaf-206	240	12	0	0	NUM
gujaf-206	240	13	and	and	CCONJ
gujaf-206	240	14	1	1	NUM
gujaf-206	240	15	respectively	respectively	ADV
gujaf-206	240	16	.	.	PUNCT
gujaf-206	241	1	this	this	PRON
gujaf-206	241	2	indicates	indicate	VERB
gujaf-206	241	3	that	that	SCONJ
gujaf-206	241	4	there	there	PRON
gujaf-206	241	5	is	be	VERB
gujaf-206	241	6	no	no	DET
gujaf-206	241	7	much	much	ADJ
gujaf-206	241	8	difference	difference	NOUN
gujaf-206	241	9	between	between	ADP
gujaf-206	241	10	the	the	DET
gujaf-206	241	11	mean	mean	ADJ
gujaf-206	241	12	and	and	CCONJ
gujaf-206	241	13	standard	standard	ADJ
gujaf-206	241	14	deviation	deviation	NOUN
gujaf-206	241	15	which	which	PRON
gujaf-206	241	16	shows	show	VERB
gujaf-206	241	17	that	that	SCONJ
gujaf-206	241	18	most	most	ADJ
gujaf-206	241	19	of	of	ADP
gujaf-206	241	20	the	the	DET
gujaf-206	241	21	observation	observation	NOUN
gujaf-206	241	22	is	be	AUX
gujaf-206	241	23	clustered	cluster	VERB
gujaf-206	241	24	at	at	ADP
gujaf-206	241	25	the	the	DET
gujaf-206	241	26	center	center	NOUN
gujaf-206	241	27	.	.	PUNCT
gujaf-206	242	1	triala	triala	PROPN
gujaf-206	242	2	averages	average	VERB
gujaf-206	242	3	6.27	6.27	NUM
gujaf-206	242	4	and	and	CCONJ
gujaf-206	242	5	the	the	DET
gujaf-206	242	6	standard	standard	ADJ
gujaf-206	242	7	deviation	deviation	NOUN
gujaf-206	242	8	is	be	AUX
gujaf-206	242	9	0.64	0.64	NUM
gujaf-206	242	10	and	and	CCONJ
gujaf-206	242	11	lying	lie	VERB
gujaf-206	242	12	between	between	ADP
gujaf-206	242	13	4.71	4.71	NUM
gujaf-206	242	14	and	and	CCONJ
gujaf-206	242	15	7	7	NUM
gujaf-206	242	16	.	.	PUNCT
gujaf-206	243	1	the	the	DET
gujaf-206	243	2	mean	mean	ADJ
gujaf-206	243	3	value	value	NOUN
gujaf-206	243	4	of	of	ADP
gujaf-206	243	5	the	the	DET
gujaf-206	243	6	observ	observ	ADJ
gujaf-206	243	7	variable	variable	NOUN
gujaf-206	243	8	is	be	AUX
gujaf-206	243	9	6.55	6.55	NUM
gujaf-206	243	10	,	,	PUNCT
gujaf-206	243	11	having	have	VERB
gujaf-206	243	12	standard	standard	ADJ
gujaf-206	243	13	deviation	deviation	NOUN
gujaf-206	243	14	,	,	PUNCT
gujaf-206	243	15	minimum	minimum	NOUN
gujaf-206	243	16	and	and	CCONJ
gujaf-206	243	17	maximum	maximum	NOUN
gujaf-206	243	18	of	of	ADP
gujaf-206	243	19	0.67	0.67	NUM
gujaf-206	243	20	,	,	PUNCT
gujaf-206	243	21	5	5	NUM
gujaf-206	243	22	and	and	CCONJ
gujaf-206	243	23	7	7	NUM
gujaf-206	243	24	respectively	respectively	ADV
gujaf-206	243	25	.	.	PUNCT
gujaf-206	244	1	it	it	PRON
gujaf-206	244	2	is	be	AUX
gujaf-206	244	3	worth	worth	ADJ
gujaf-206	244	4	noting	note	VERB
gujaf-206	244	5	that	that	SCONJ
gujaf-206	244	6	the	the	DET
gujaf-206	244	7	mean	mean	NOUN
gujaf-206	244	8	of	of	ADP
gujaf-206	244	9	all	all	DET
gujaf-206	244	10	independent	independent	ADJ
gujaf-206	244	11	variables	variable	NOUN
gujaf-206	244	12	have	have	VERB
gujaf-206	244	13	wide	wide	ADJ
gujaf-206	244	14	differences	difference	NOUN
gujaf-206	244	15	with	with	ADP
gujaf-206	244	16	their	their	PRON
gujaf-206	244	17	respective	respective	ADJ
gujaf-206	244	18	standard	standard	ADJ
gujaf-206	244	19	deviation	deviation	NOUN
gujaf-206	244	20	.	.	PUNCT
gujaf-206	245	1	this	this	PRON
gujaf-206	245	2	attests	attest	VERB
gujaf-206	245	3	to	to	ADP
gujaf-206	245	4	the	the	DET
gujaf-206	245	5	fact	fact	NOUN
gujaf-206	245	6	that	that	SCONJ
gujaf-206	245	7	responses	response	NOUN
gujaf-206	245	8	regarding	regard	VERB
gujaf-206	245	9	the	the	DET
gujaf-206	245	10	importance	importance	NOUN
gujaf-206	245	11	of	of	ADP
gujaf-206	245	12	these	these	DET
gujaf-206	245	13	variables	variable	NOUN
gujaf-206	245	14	in	in	ADP
gujaf-206	245	15	explaining	explain	VERB
gujaf-206	245	16	ipsas	ipsa	NOUN
gujaf-206	245	17	implementation	implementation	NOUN
gujaf-206	245	18	differs	differ	VERB
gujaf-206	245	19	significantly	significantly	ADV
gujaf-206	245	20	across	across	ADP
gujaf-206	245	21	the	the	DET
gujaf-206	245	22	respondents	respondent	NOUN
gujaf-206	245	23	as	as	ADV
gujaf-206	245	24	well	well	ADV
gujaf-206	245	25	as	as	ADP
gujaf-206	245	26	the	the	DET
gujaf-206	245	27	federal	federal	ADJ
gujaf-206	245	28	government	government	NOUN
gujaf-206	245	29	ministries	ministry	NOUN
gujaf-206	245	30	.	.	PUNCT
gujaf-206	246	1	the	the	DET
gujaf-206	246	2	wide	wide	ADJ
gujaf-206	246	3	disparity	disparity	NOUN
gujaf-206	246	4	between	between	ADP
gujaf-206	246	5	the	the	DET
gujaf-206	246	6	mean	mean	NOUN
gujaf-206	246	7	and	and	CCONJ
gujaf-206	246	8	the	the	DET
gujaf-206	246	9	standard	standard	ADJ
gujaf-206	246	10	deviation	deviation	NOUN
gujaf-206	246	11	indicates	indicate	VERB
gujaf-206	246	12	that	that	SCONJ
gujaf-206	246	13	the	the	DET
gujaf-206	246	14	data	datum	NOUN
gujaf-206	246	15	may	may	AUX
gujaf-206	246	16	not	not	PART
gujaf-206	246	17	be	be	AUX
gujaf-206	246	18	normally	normally	ADV
gujaf-206	246	19	distributed	distribute	VERB
gujaf-206	246	20	,	,	PUNCT
gujaf-206	246	21	which	which	PRON
gujaf-206	246	22	will	will	AUX
gujaf-206	246	23	pose	pose	VERB
gujaf-206	246	24	valid	valid	ADJ
gujaf-206	246	25	questions	question	NOUN
gujaf-206	246	26	on	on	ADP
gujaf-206	246	27	the	the	DET
gujaf-206	246	28	reliability	reliability	NOUN
gujaf-206	246	29	of	of	ADP
gujaf-206	246	30	the	the	DET
gujaf-206	246	31	result	result	NOUN
gujaf-206	246	32	.	.	PUNCT
gujaf-206	247	1	this	this	DET
gujaf-206	247	2	study	study	NOUN
gujaf-206	247	3	goes	go	VERB
gujaf-206	247	4	ahead	ahead	ADV
gujaf-206	247	5	to	to	PART
gujaf-206	247	6	perform	perform	VERB
gujaf-206	247	7	goodness	goodness	NOUN
gujaf-206	247	8	of	of	ADP
gujaf-206	247	9	fit	fit	ADJ
gujaf-206	247	10	test	test	NOUN
gujaf-206	247	11	and	and	CCONJ
gujaf-206	247	12	the	the	DET
gujaf-206	247	13	result	result	NOUN
gujaf-206	247	14	is	be	AUX
gujaf-206	247	15	presented	present	VERB
gujaf-206	247	16	alongside	alongside	ADP
gujaf-206	247	17	the	the	DET
gujaf-206	247	18	regression	regression	NOUN
gujaf-206	247	19	result	result	NOUN
gujaf-206	247	20	.	.	PUNCT
gujaf-206	248	1	overall	overall	ADV
gujaf-206	248	2	,	,	PUNCT
gujaf-206	248	3	the	the	DET
gujaf-206	248	4	summary	summary	NOUN
gujaf-206	248	5	statistics	statistic	NOUN
gujaf-206	248	6	reveals	reveal	VERB
gujaf-206	248	7	the	the	DET
gujaf-206	248	8	basic	basic	ADJ
gujaf-206	248	9	characteristics	characteristic	NOUN
gujaf-206	248	10	of	of	ADP
gujaf-206	248	11	the	the	DET
gujaf-206	248	12	data	datum	NOUN
gujaf-206	248	13	.	.	PUNCT
gujaf-206	249	1	however	however	ADV
gujaf-206	249	2	,	,	PUNCT
gujaf-206	249	3	it	it	PRON
gujaf-206	249	4	does	do	AUX
gujaf-206	249	5	not	not	PART
gujaf-206	249	6	yield	yield	VERB
gujaf-206	249	7	itself	itself	PRON
gujaf-206	249	8	to	to	ADP
gujaf-206	249	9	drawing	draw	VERB
gujaf-206	249	10	inferences	inference	NOUN
gujaf-206	249	11	and	and	CCONJ
gujaf-206	249	12	hence	hence	ADV
gujaf-206	249	13	making	make	VERB
gujaf-206	249	14	valid	valid	ADJ
gujaf-206	249	15	conclusions	conclusion	NOUN
gujaf-206	249	16	.	.	PUNCT
gujaf-206	250	1	this	this	PRON
gujaf-206	250	2	necessitates	necessitate	VERB
gujaf-206	250	3	the	the	DET
gujaf-206	250	4	use	use	NOUN
gujaf-206	250	5	of	of	ADP
gujaf-206	250	6	logistic	logistic	ADJ
gujaf-206	250	7	regression	regression	NOUN
gujaf-206	250	8	which	which	PRON
gujaf-206	250	9	is	be	AUX
gujaf-206	250	10	presented	present	VERB
gujaf-206	250	11	later	later	ADV
gujaf-206	250	12	.	.	PUNCT
gujaf-206	251	1	the	the	DET
gujaf-206	251	2	correlation	correlation	NOUN
gujaf-206	251	3	matrix	matrix	NOUN
gujaf-206	251	4	is	be	AUX
gujaf-206	251	5	presented	present	VERB
gujaf-206	251	6	in	in	ADP
gujaf-206	251	7	table	table	NOUN
gujaf-206	251	8	2	2	NUM
gujaf-206	251	9	.	.	PUNCT
gujaf-206	252	1	the	the	DET
gujaf-206	252	2	full	full	ADJ
gujaf-206	252	3	result	result	NOUN
gujaf-206	252	4	is	be	AUX
gujaf-206	252	5	contained	contain	VERB
gujaf-206	252	6	in	in	ADP
gujaf-206	252	7	the	the	DET
gujaf-206	252	8	appendix	appendix	NOUN
gujaf-206	252	9	.	.	PUNCT
gujaf-206	253	1	table	table	NOUN
gujaf-206	253	2	2	2	NUM
gujaf-206	253	3	:	:	PUNCT
gujaf-206	253	4	correlation	correlation	NOUN
gujaf-206	253	5	matrix	matrix	NOUN
gujaf-206	253	6	variable	variable	NOUN
gujaf-206	253	7	ipsasimpl	ipsasimpl	NOUN
gujaf-206	253	8	triala	triala	PROPN
gujaf-206	253	9	observ	observ	PROPN
gujaf-206	253	10	ipsasimpl	ipsasimpl	NOUN
gujaf-206	253	11	1.0000	1.0000	NUM
gujaf-206	253	12	triala	triala	NOUN
gujaf-206	253	13	-0.1979	-0.1979	NOUN
gujaf-206	253	14	1.0000	1.0000	NUM
gujaf-206	253	15	observ	observ	ADJ
gujaf-206	253	16	-0.2377	-0.2377	NOUN
gujaf-206	253	17	0.1740	0.1740	NUM
gujaf-206	253	18	1.0000	1.0000	NUM
gujaf-206	253	19	source	source	NOUN
gujaf-206	253	20	:	:	PUNCT
gujaf-206	253	21	output	output	NOUN
gujaf-206	253	22	of	of	ADP
gujaf-206	253	23	summary	summary	NOUN
gujaf-206	253	24	statistics	statistic	NOUN
gujaf-206	253	25	using	use	VERB
gujaf-206	253	26	stata	stata	NOUN
gujaf-206	253	27	software	software	NOUN
gujaf-206	253	28	gusau	gusau	ADJ
gujaf-206	253	29	journal	journal	NOUN
gujaf-206	253	30	of	of	ADP
gujaf-206	253	31	accounting	accounting	NOUN
gujaf-206	253	32	and	and	CCONJ
gujaf-206	253	33	finance	finance	NOUN
gujaf-206	253	34	,	,	PUNCT
gujaf-206	253	35	vol	vol	NOUN
gujaf-206	253	36	.	.	PROPN
gujaf-206	253	37	4	4	NUM
gujaf-206	253	38	,	,	PUNCT
gujaf-206	253	39	issue	issue	NOUN
gujaf-206	253	40	1	1	NUM
gujaf-206	253	41	,	,	PUNCT
gujaf-206	253	42	april	april	PROPN
gujaf-206	253	43	,	,	PUNCT
gujaf-206	253	44	2023	2023	NUM
gujaf-206	253	45	48	48	NUM
gujaf-206	253	46	table	table	NOUN
gujaf-206	253	47	2	2	NUM
gujaf-206	253	48	is	be	AUX
gujaf-206	253	49	the	the	DET
gujaf-206	253	50	correlation	correlation	NOUN
gujaf-206	253	51	matrix	matrix	NOUN
gujaf-206	253	52	table	table	NOUN
gujaf-206	253	53	.	.	PUNCT
gujaf-206	254	1	the	the	DET
gujaf-206	254	2	correlation	correlation	NOUN
gujaf-206	254	3	matrix	matrix	NOUN
gujaf-206	254	4	explains	explain	VERB
gujaf-206	254	5	the	the	DET
gujaf-206	254	6	relationship	relationship	NOUN
gujaf-206	254	7	among	among	ADP
gujaf-206	254	8	all	all	DET
gujaf-206	254	9	pairs	pair	NOUN
gujaf-206	254	10	of	of	ADP
gujaf-206	254	11	variables	variable	NOUN
gujaf-206	254	12	in	in	ADP
gujaf-206	254	13	a	a	DET
gujaf-206	254	14	study	study	NOUN
gujaf-206	254	15	.	.	PUNCT
gujaf-206	255	1	it	it	PRON
gujaf-206	255	2	is	be	AUX
gujaf-206	255	3	useful	useful	ADJ
gujaf-206	255	4	in	in	ADP
gujaf-206	255	5	explaining	explain	VERB
gujaf-206	255	6	the	the	DET
gujaf-206	255	7	compatibility	compatibility	NOUN
gujaf-206	255	8	of	of	ADP
gujaf-206	255	9	independent	independent	ADJ
gujaf-206	255	10	variables	variable	NOUN
gujaf-206	255	11	in	in	ADP
gujaf-206	255	12	a	a	DET
gujaf-206	255	13	regression	regression	NOUN
gujaf-206	255	14	model	model	NOUN
gujaf-206	255	15	.	.	PUNCT
gujaf-206	256	1	high	high	ADJ
gujaf-206	256	2	correlations	correlation	NOUN
gujaf-206	256	3	between	between	ADP
gujaf-206	256	4	independent	independent	ADJ
gujaf-206	256	5	variables	variable	NOUN
gujaf-206	256	6	(	(	PUNCT
gujaf-206	256	7	above	above	ADP
gujaf-206	256	8	0.80	0.80	NUM
gujaf-206	256	9	)	)	PUNCT
gujaf-206	256	10	according	accord	VERB
gujaf-206	256	11	to	to	ADP
gujaf-206	256	12	gujarati	gujarati	PROPN
gujaf-206	256	13	(	(	PUNCT
gujaf-206	256	14	2004	2004	NUM
gujaf-206	256	15	)	)	PUNCT
gujaf-206	256	16	mean	mean	VERB
gujaf-206	256	17	excessive	excessive	ADJ
gujaf-206	256	18	relationships	relationship	NOUN
gujaf-206	256	19	and	and	CCONJ
gujaf-206	256	20	could	could	AUX
gujaf-206	256	21	distort	distort	VERB
gujaf-206	256	22	and	and	CCONJ
gujaf-206	256	23	inflate	inflate	VERB
gujaf-206	256	24	standard	standard	ADJ
gujaf-206	256	25	errors	error	NOUN
gujaf-206	256	26	leading	lead	VERB
gujaf-206	256	27	to	to	ADP
gujaf-206	256	28	spurious	spurious	ADJ
gujaf-206	256	29	result	result	NOUN
gujaf-206	256	30	.	.	PUNCT
gujaf-206	257	1	though	though	ADV
gujaf-206	257	2	,	,	PUNCT
gujaf-206	257	3	there	there	PRON
gujaf-206	257	4	is	be	VERB
gujaf-206	257	5	the	the	DET
gujaf-206	257	6	need	need	NOUN
gujaf-206	257	7	for	for	ADP
gujaf-206	257	8	advance	advance	NOUN
gujaf-206	257	9	tests	test	NOUN
gujaf-206	257	10	of	of	ADP
gujaf-206	257	11	multicollinearity	multicollinearity	NOUN
gujaf-206	257	12	such	such	ADJ
gujaf-206	257	13	as	as	ADP
gujaf-206	257	14	the	the	DET
gujaf-206	257	15	variance	variance	NOUN
gujaf-206	257	16	inflation	inflation	NOUN
gujaf-206	257	17	factor	factor	NOUN
gujaf-206	257	18	(	(	PUNCT
gujaf-206	257	19	vif	vif	PROPN
gujaf-206	257	20	)	)	PUNCT
gujaf-206	257	21	,	,	PUNCT
gujaf-206	257	22	the	the	DET
gujaf-206	257	23	pearson	pearson	NOUN
gujaf-206	257	24	correlation	correlation	NOUN
gujaf-206	257	25	is	be	AUX
gujaf-206	257	26	often	often	ADV
gujaf-206	257	27	used	use	VERB
gujaf-206	257	28	as	as	ADP
gujaf-206	257	29	an	an	DET
gujaf-206	257	30	alternative	alternative	ADJ
gujaf-206	257	31	test	test	NOUN
gujaf-206	257	32	of	of	ADP
gujaf-206	257	33	exact	exact	ADJ
gujaf-206	257	34	correlations	correlation	NOUN
gujaf-206	257	35	.	.	PUNCT
gujaf-206	258	1	the	the	DET
gujaf-206	258	2	result	result	NOUN
gujaf-206	258	3	further	far	ADV
gujaf-206	258	4	indicates	indicate	VERB
gujaf-206	258	5	that	that	SCONJ
gujaf-206	258	6	all	all	DET
gujaf-206	258	7	the	the	DET
gujaf-206	258	8	two	two	NUM
gujaf-206	258	9	variables	variable	NOUN
gujaf-206	258	10	i.e.	i.e.	X
gujaf-206	258	11	triala	triala	NOUN
gujaf-206	258	12	and	and	CCONJ
gujaf-206	258	13	observ	observ	PROPN
gujaf-206	258	14	have	have	VERB
gujaf-206	258	15	negative	negative	ADJ
gujaf-206	258	16	correlation	correlation	NOUN
gujaf-206	258	17	or	or	CCONJ
gujaf-206	258	18	inverse	inverse	NOUN
gujaf-206	258	19	relationship	relationship	NOUN
gujaf-206	258	20	with	with	ADP
gujaf-206	258	21	ipsasimpl	ipsasimpl	NOUN
gujaf-206	258	22	.	.	PUNCT
gujaf-206	259	1	this	this	PRON
gujaf-206	259	2	implies	imply	VERB
gujaf-206	259	3	that	that	SCONJ
gujaf-206	259	4	these	these	DET
gujaf-206	259	5	variables	variable	NOUN
gujaf-206	259	6	move	move	VERB
gujaf-206	259	7	in	in	ADP
gujaf-206	259	8	the	the	DET
gujaf-206	259	9	opposite	opposite	ADJ
gujaf-206	259	10	direction	direction	NOUN
gujaf-206	259	11	with	with	ADP
gujaf-206	259	12	ipsasimpl	ipsasimpl	NOUN
gujaf-206	259	13	.	.	PUNCT
gujaf-206	260	1	on	on	ADP
gujaf-206	260	2	the	the	DET
gujaf-206	260	3	contrary	contrary	NOUN
gujaf-206	260	4	,	,	PUNCT
gujaf-206	260	5	the	the	DET
gujaf-206	260	6	two	two	NUM
gujaf-206	260	7	independent	independent	ADJ
gujaf-206	260	8	/	/	SYM
gujaf-206	260	9	explanatory	explanatory	ADJ
gujaf-206	260	10	variables	variable	NOUN
gujaf-206	260	11	i.e.	i.e.	X
gujaf-206	260	12	triala	triala	NOUN
gujaf-206	260	13	and	and	CCONJ
gujaf-206	260	14	observ	observ	NOUN
gujaf-206	260	15	are	be	AUX
gujaf-206	260	16	positively	positively	ADV
gujaf-206	260	17	related	relate	VERB
gujaf-206	260	18	to	to	ADP
gujaf-206	260	19	each	each	DET
gujaf-206	260	20	other	other	ADJ
gujaf-206	260	21	.	.	PUNCT
gujaf-206	261	1	this	this	PRON
gujaf-206	261	2	is	be	AUX
gujaf-206	261	3	an	an	DET
gujaf-206	261	4	unexpected	unexpected	ADJ
gujaf-206	261	5	result	result	NOUN
gujaf-206	261	6	because	because	SCONJ
gujaf-206	261	7	the	the	DET
gujaf-206	261	8	ministries	ministry	NOUN
gujaf-206	261	9	expected	expect	VERB
gujaf-206	261	10	to	to	PART
gujaf-206	261	11	be	be	AUX
gujaf-206	261	12	given	give	VERB
gujaf-206	261	13	a	a	DET
gujaf-206	261	14	trial	trial	NOUN
gujaf-206	261	15	period	period	NOUN
gujaf-206	261	16	for	for	ADP
gujaf-206	261	17	testing	testing	NOUN
gujaf-206	261	18	and	and	CCONJ
gujaf-206	261	19	experimenting	experiment	VERB
gujaf-206	261	20	the	the	DET
gujaf-206	261	21	standard	standard	NOUN
gujaf-206	261	22	before	before	ADP
gujaf-206	261	23	adopting	adopt	VERB
gujaf-206	261	24	it	it	PRON
gujaf-206	261	25	but	but	CCONJ
gujaf-206	261	26	provision	provision	NOUN
gujaf-206	261	27	for	for	ADP
gujaf-206	261	28	such	such	ADJ
gujaf-206	261	29	has	have	AUX
gujaf-206	261	30	not	not	PART
gujaf-206	261	31	been	be	AUX
gujaf-206	261	32	made	make	VERB
gujaf-206	261	33	by	by	ADP
gujaf-206	261	34	the	the	DET
gujaf-206	261	35	standard	standard	ADJ
gujaf-206	261	36	setters	setter	NOUN
gujaf-206	261	37	.	.	PUNCT
gujaf-206	262	1	again	again	ADV
gujaf-206	262	2	,	,	PUNCT
gujaf-206	262	3	staffs	staff	NOUN
gujaf-206	262	4	are	be	AUX
gujaf-206	262	5	expected	expect	VERB
gujaf-206	262	6	to	to	PART
gujaf-206	262	7	have	have	VERB
gujaf-206	262	8	experience	experience	NOUN
gujaf-206	262	9	on	on	ADP
gujaf-206	262	10	the	the	DET
gujaf-206	262	11	standard	standard	NOUN
gujaf-206	262	12	before	before	ADP
gujaf-206	262	13	the	the	DET
gujaf-206	262	14	implementation	implementation	NOUN
gujaf-206	262	15	that	that	PRON
gujaf-206	262	16	will	will	AUX
gujaf-206	262	17	boost	boost	VERB
gujaf-206	262	18	their	their	PRON
gujaf-206	262	19	morale	morale	NOUN
gujaf-206	262	20	and	and	CCONJ
gujaf-206	262	21	ability	ability	NOUN
gujaf-206	262	22	to	to	PART
gujaf-206	262	23	apply	apply	VERB
gujaf-206	262	24	it	it	PRON
gujaf-206	262	25	more	more	ADV
gujaf-206	262	26	effectively	effectively	ADV
gujaf-206	262	27	.	.	PUNCT
gujaf-206	263	1	they	they	PRON
gujaf-206	263	2	are	be	AUX
gujaf-206	263	3	also	also	ADV
gujaf-206	263	4	expected	expect	VERB
gujaf-206	263	5	to	to	PART
gujaf-206	263	6	consider	consider	VERB
gujaf-206	263	7	the	the	DET
gujaf-206	263	8	visibility	visibility	NOUN
gujaf-206	263	9	,	,	PUNCT
gujaf-206	263	10	communicability	communicability	NOUN
gujaf-206	263	11	and	and	CCONJ
gujaf-206	263	12	the	the	DET
gujaf-206	263	13	changes	change	NOUN
gujaf-206	263	14	that	that	PRON
gujaf-206	263	15	may	may	AUX
gujaf-206	263	16	be	be	AUX
gujaf-206	263	17	notice	notice	NOUN
gujaf-206	263	18	by	by	ADP
gujaf-206	263	19	the	the	DET
gujaf-206	263	20	members	member	NOUN
gujaf-206	263	21	of	of	ADP
gujaf-206	263	22	the	the	DET
gujaf-206	263	23	social	social	ADJ
gujaf-206	263	24	system	system	NOUN
gujaf-206	263	25	after	after	ADP
gujaf-206	263	26	adopting	adopt	VERB
gujaf-206	263	27	ipsas	ipsa	NOUN
gujaf-206	263	28	.	.	PUNCT
gujaf-206	264	1	on	on	ADP
gujaf-206	264	2	the	the	DET
gujaf-206	264	3	other	other	ADJ
gujaf-206	264	4	hand	hand	NOUN
gujaf-206	264	5	,	,	PUNCT
gujaf-206	264	6	those	those	DET
gujaf-206	264	7	institutions	institution	NOUN
gujaf-206	264	8	that	that	PRON
gujaf-206	264	9	have	have	VERB
gujaf-206	264	10	difficulty	difficulty	NOUN
gujaf-206	264	11	in	in	ADP
gujaf-206	264	12	observing	observe	VERB
gujaf-206	264	13	the	the	DET
gujaf-206	264	14	benefits	benefit	NOUN
gujaf-206	264	15	of	of	ADP
gujaf-206	264	16	the	the	DET
gujaf-206	264	17	standard	standard	NOUN
gujaf-206	264	18	and	and	CCONJ
gujaf-206	264	19	less	less	ADV
gujaf-206	264	20	experienced	experienced	ADJ
gujaf-206	264	21	and	and	CCONJ
gujaf-206	264	22	qualified	qualified	ADJ
gujaf-206	264	23	staff	staff	NOUN
gujaf-206	264	24	to	to	PART
gujaf-206	264	25	man	man	VERB
gujaf-206	264	26	the	the	DET
gujaf-206	264	27	ipsasimpl	ipsasimpl	NOUN
gujaf-206	264	28	process	process	NOUN
gujaf-206	264	29	,	,	PUNCT
gujaf-206	264	30	they	they	PRON
gujaf-206	264	31	will	will	AUX
gujaf-206	264	32	be	be	AUX
gujaf-206	264	33	unable	unable	ADJ
gujaf-206	264	34	to	to	PART
gujaf-206	264	35	convey	convey	VERB
gujaf-206	264	36	the	the	DET
gujaf-206	264	37	merits	merit	NOUN
gujaf-206	264	38	of	of	ADP
gujaf-206	264	39	innovation	innovation	NOUN
gujaf-206	264	40	(	(	PUNCT
gujaf-206	264	41	ipsass	ipsass	NOUN
gujaf-206	264	42	)	)	PUNCT
gujaf-206	264	43	to	to	ADP
gujaf-206	264	44	the	the	DET
gujaf-206	264	45	government	government	NOUN
gujaf-206	264	46	and	and	CCONJ
gujaf-206	264	47	it	it	PRON
gujaf-206	264	48	can	can	AUX
gujaf-206	264	49	lead	lead	VERB
gujaf-206	264	50	to	to	ADP
gujaf-206	264	51	later	later	ADJ
gujaf-206	264	52	implementation	implementation	NOUN
gujaf-206	264	53	difficulties	difficulty	NOUN
gujaf-206	264	54	.	.	PUNCT
gujaf-206	265	1	the	the	DET
gujaf-206	265	2	summary	summary	NOUN
gujaf-206	265	3	of	of	ADP
gujaf-206	265	4	the	the	DET
gujaf-206	265	5	logistic	logistic	ADJ
gujaf-206	265	6	regression	regression	NOUN
gujaf-206	265	7	output	output	NOUN
gujaf-206	265	8	is	be	AUX
gujaf-206	265	9	given	give	VERB
gujaf-206	265	10	in	in	ADP
gujaf-206	265	11	table	table	NOUN
gujaf-206	265	12	3	3	NUM
gujaf-206	265	13	.	.	PUNCT
gujaf-206	266	1	the	the	DET
gujaf-206	266	2	full	full	ADJ
gujaf-206	266	3	results	result	NOUN
gujaf-206	266	4	are	be	AUX
gujaf-206	266	5	contained	contain	VERB
gujaf-206	266	6	in	in	ADP
gujaf-206	266	7	the	the	DET
gujaf-206	266	8	appendix	appendix	ADJ
gujaf-206	266	9	table	table	NOUN
gujaf-206	266	10	3	3	NUM
gujaf-206	266	11	:	:	PUNCT
gujaf-206	266	12	summary	summary	NOUN
gujaf-206	266	13	of	of	ADP
gujaf-206	266	14	logistic	logistic	ADJ
gujaf-206	266	15	regression	regression	NOUN
gujaf-206	266	16	result	result	VERB
gujaf-206	266	17	variable	variable	ADJ
gujaf-206	266	18	coefficient	coefficient	NOUN
gujaf-206	266	19	std	std	NOUN
gujaf-206	266	20	.	.	NOUN
gujaf-206	266	21	error	error	NOUN
gujaf-206	266	22	z	z	NOUN
gujaf-206	266	23	prob.>/z/	prob.>/z/	PROPN
gujaf-206	266	24	constant	constant	ADJ
gujaf-206	266	25	10.4619	10.4619	NUM
gujaf-206	266	26	2.8020	2.8020	NUM
gujaf-206	266	27	3.73	3.73	NUM
gujaf-206	266	28	0.000	0.000	NUM
gujaf-206	266	29	triala	triala	NOUN
gujaf-206	266	30	-0.6369	-0.6369	NOUN
gujaf-206	266	31	0.3050	0.3050	NUM
gujaf-206	266	32	-2.09	-2.09	NUM
gujaf-206	266	33	0.037	0.037	NUM
gujaf-206	266	34	observ	observ	PROPN
gujaf-206	266	35	-0.8587	-0.8587	NOUN
gujaf-206	266	36	0.3256	0.3256	NUM
gujaf-206	266	37	-2.64	-2.64	NUM
gujaf-206	266	38	0.008	0.008	NUM
gujaf-206	266	39	r2	r2	NOUN
gujaf-206	266	40	0.0729	0.0729	NUM
gujaf-206	266	41	lr	lr	NOUN
gujaf-206	266	42	chi2	chi2	NOUN
gujaf-206	266	43	(	(	PUNCT
gujaf-206	266	44	5	5	NUM
gujaf-206	266	45	)	)	PUNCT
gujaf-206	266	46	15.93	15.93	NUM
gujaf-206	266	47	prob	prob	NOUN
gujaf-206	266	48	0.0003	0.0003	NUM
gujaf-206	266	49	source	source	NOUN
gujaf-206	266	50	:	:	PUNCT
gujaf-206	266	51	summary	summary	NOUN
gujaf-206	266	52	of	of	ADP
gujaf-206	266	53	regression	regression	NOUN
gujaf-206	266	54	result	result	NOUN
gujaf-206	266	55	using	use	VERB
gujaf-206	266	56	stata	stata	NOUN
gujaf-206	266	57	software	software	NOUN
gujaf-206	266	58	gusau	gusau	ADJ
gujaf-206	266	59	journal	journal	NOUN
gujaf-206	266	60	of	of	ADP
gujaf-206	266	61	accounting	accounting	NOUN
gujaf-206	266	62	and	and	CCONJ
gujaf-206	266	63	finance	finance	NOUN
gujaf-206	266	64	,	,	PUNCT
gujaf-206	266	65	vol	vol	NOUN
gujaf-206	266	66	.	.	PROPN
gujaf-206	266	67	4	4	NUM
gujaf-206	266	68	,	,	PUNCT
gujaf-206	266	69	issue	issue	NOUN
gujaf-206	266	70	1	1	NUM
gujaf-206	266	71	,	,	PUNCT
gujaf-206	266	72	april	april	PROPN
gujaf-206	266	73	,	,	PUNCT
gujaf-206	266	74	2023	2023	NUM
gujaf-206	266	75	49	49	NUM
gujaf-206	266	76	the	the	DET
gujaf-206	266	77	estimated	estimate	VERB
gujaf-206	266	78	regression	regression	NOUN
gujaf-206	266	79	model	model	NOUN
gujaf-206	266	80	is	be	AUX
gujaf-206	266	81	expressed	express	VERB
gujaf-206	266	82	thus	thus	ADV
gujaf-206	266	83	:	:	PUNCT
gujaf-206	266	84	logit	logit	VERB
gujaf-206	266	85	ipsasimpli	ipsasimpli	NOUN
gujaf-206	266	86	=	=	SYM
gujaf-206	266	87	10.46	10.46	NUM
gujaf-206	266	88	–	–	PUNCT
gujaf-206	266	89	0.64trialai	0.64trialai	NOUN
gujaf-206	266	90	–	–	PUNCT
gujaf-206	266	91	0.86observi	0.86observi	PROPN
gujaf-206	266	92	+	+	CCONJ
gujaf-206	266	93	ei	ei	X
gujaf-206	266	94	from	from	ADP
gujaf-206	266	95	the	the	DET
gujaf-206	266	96	regression	regression	NOUN
gujaf-206	266	97	result	result	NOUN
gujaf-206	266	98	on	on	ADP
gujaf-206	266	99	table	table	NOUN
gujaf-206	266	100	3	3	NUM
gujaf-206	266	101	,	,	PUNCT
gujaf-206	266	102	triala	triala	PROPN
gujaf-206	266	103	has	have	VERB
gujaf-206	266	104	a	a	DET
gujaf-206	266	105	coefficient	coefficient	NOUN
gujaf-206	266	106	of	of	ADP
gujaf-206	266	107	-0.6369	-0.6369	NOUN
gujaf-206	266	108	with	with	ADP
gujaf-206	266	109	a	a	DET
gujaf-206	266	110	zvalue	zvalue	NOUN
gujaf-206	266	111	of	of	ADP
gujaf-206	266	112	-2.90	-2.90	NUM
gujaf-206	266	113	which	which	PRON
gujaf-206	266	114	is	be	AUX
gujaf-206	266	115	significant	significant	ADJ
gujaf-206	266	116	at	at	ADP
gujaf-206	266	117	5	5	NUM
gujaf-206	266	118	%	%	NOUN
gujaf-206	266	119	.	.	PUNCT
gujaf-206	267	1	this	this	PRON
gujaf-206	267	2	implies	imply	VERB
gujaf-206	267	3	that	that	SCONJ
gujaf-206	267	4	the	the	DET
gujaf-206	267	5	ipsasimpl	ipsasimpl	NOUN
gujaf-206	267	6	rate	rate	NOUN
gujaf-206	267	7	or	or	CCONJ
gujaf-206	267	8	chance	chance	NOUN
gujaf-206	267	9	decreases	decrease	VERB
gujaf-206	267	10	at	at	ADP
gujaf-206	267	11	0.64	0.64	NUM
gujaf-206	267	12	%	%	NOUN
gujaf-206	267	13	as	as	ADP
gujaf-206	267	14	a	a	DET
gujaf-206	267	15	result	result	NOUN
gujaf-206	267	16	of	of	ADP
gujaf-206	267	17	1	1	NUM
gujaf-206	267	18	%	%	NOUN
gujaf-206	267	19	increase	increase	NOUN
gujaf-206	267	20	in	in	ADP
gujaf-206	267	21	triala	triala	NOUN
gujaf-206	267	22	.	.	PUNCT
gujaf-206	268	1	a	a	DET
gujaf-206	268	2	negative	negative	ADJ
gujaf-206	268	3	linear	linear	ADJ
gujaf-206	268	4	relationship	relationship	NOUN
gujaf-206	268	5	exists	exist	VERB
gujaf-206	268	6	between	between	ADP
gujaf-206	268	7	ipsasimpl	ipsasimpl	NOUN
gujaf-206	268	8	and	and	CCONJ
gujaf-206	268	9	observ	observ	NOUN
gujaf-206	268	10	which	which	PRON
gujaf-206	268	11	is	be	AUX
gujaf-206	268	12	significant	significant	ADJ
gujaf-206	268	13	at	at	ADP
gujaf-206	268	14	1	1	NUM
gujaf-206	268	15	%	%	NOUN
gujaf-206	268	16	level	level	NOUN
gujaf-206	268	17	of	of	ADP
gujaf-206	268	18	significance	significance	NOUN
gujaf-206	268	19	.	.	PUNCT
gujaf-206	269	1	this	this	PRON
gujaf-206	269	2	also	also	ADV
gujaf-206	269	3	implies	imply	VERB
gujaf-206	269	4	that	that	SCONJ
gujaf-206	269	5	1	1	NUM
gujaf-206	269	6	%	%	NOUN
gujaf-206	269	7	increase	increase	NOUN
gujaf-206	269	8	in	in	ADP
gujaf-206	269	9	observ	observ	NOUN
gujaf-206	269	10	led	lead	VERB
gujaf-206	269	11	to	to	ADP
gujaf-206	269	12	0.86	0.86	NUM
gujaf-206	269	13	%	%	NOUN
gujaf-206	269	14	decrease	decrease	NOUN
gujaf-206	269	15	in	in	ADP
gujaf-206	269	16	ipsasimpl	ipsasimpl	NOUN
gujaf-206	269	17	while	while	SCONJ
gujaf-206	269	18	holding	hold	VERB
gujaf-206	269	19	other	other	ADJ
gujaf-206	269	20	predictors	predictor	NOUN
gujaf-206	269	21	in	in	ADP
gujaf-206	269	22	the	the	DET
gujaf-206	269	23	model	model	NOUN
gujaf-206	269	24	constant	constant	ADJ
gujaf-206	269	25	.	.	PUNCT
gujaf-206	270	1	based	base	VERB
gujaf-206	270	2	on	on	ADP
gujaf-206	270	3	the	the	DET
gujaf-206	270	4	logistic	logistic	ADJ
gujaf-206	270	5	regression	regression	NOUN
gujaf-206	270	6	result	result	NOUN
gujaf-206	270	7	,	,	PUNCT
gujaf-206	270	8	the	the	DET
gujaf-206	270	9	two	two	NUM
gujaf-206	270	10	hypotheses	hypothesis	NOUN
gujaf-206	270	11	stated	state	VERB
gujaf-206	270	12	earlier	early	ADV
gujaf-206	270	13	were	be	AUX
gujaf-206	270	14	accepted	accept	VERB
gujaf-206	270	15	because	because	SCONJ
gujaf-206	270	16	the	the	DET
gujaf-206	270	17	result	result	NOUN
gujaf-206	270	18	of	of	ADP
gujaf-206	270	19	the	the	DET
gujaf-206	270	20	study	study	NOUN
gujaf-206	270	21	indicates	indicate	VERB
gujaf-206	270	22	that	that	SCONJ
gujaf-206	270	23	there	there	PRON
gujaf-206	270	24	is	be	VERB
gujaf-206	270	25	no	no	DET
gujaf-206	270	26	positive	positive	ADJ
gujaf-206	270	27	and	and	CCONJ
gujaf-206	270	28	significant	significant	ADJ
gujaf-206	270	29	relationship	relationship	NOUN
gujaf-206	270	30	between	between	ADP
gujaf-206	270	31	trialability	trialability	NOUN
gujaf-206	270	32	and	and	CCONJ
gujaf-206	270	33	observability	observability	NOUN
gujaf-206	270	34	and	and	CCONJ
gujaf-206	270	35	accrual	accrual	ADJ
gujaf-206	270	36	basis	basis	NOUN
gujaf-206	270	37	ipsasimpl	ipsasimpl	NOUN
gujaf-206	270	38	in	in	ADP
gujaf-206	270	39	the	the	DET
gujaf-206	270	40	nigerian	nigerian	ADJ
gujaf-206	270	41	federal	federal	ADJ
gujaf-206	270	42	government	government	NOUN
gujaf-206	270	43	ministries	ministry	NOUN
gujaf-206	270	44	.	.	PUNCT
gujaf-206	271	1	this	this	DET
gujaf-206	271	2	finding	finding	NOUN
gujaf-206	271	3	is	be	AUX
gujaf-206	271	4	unexpected	unexpected	ADJ
gujaf-206	271	5	owing	owe	VERB
gujaf-206	271	6	to	to	ADP
gujaf-206	271	7	the	the	DET
gujaf-206	271	8	fact	fact	NOUN
gujaf-206	271	9	that	that	SCONJ
gujaf-206	271	10	it	it	PRON
gujaf-206	271	11	is	be	AUX
gujaf-206	271	12	not	not	PART
gujaf-206	271	13	in	in	ADP
gujaf-206	271	14	line	line	NOUN
gujaf-206	271	15	with	with	ADP
gujaf-206	271	16	and	and	CCONJ
gujaf-206	271	17	does	do	AUX
gujaf-206	271	18	not	not	PART
gujaf-206	271	19	support	support	VERB
gujaf-206	271	20	the	the	DET
gujaf-206	271	21	theory	theory	NOUN
gujaf-206	271	22	underpinning	underpin	VERB
gujaf-206	271	23	the	the	DET
gujaf-206	271	24	study	study	NOUN
gujaf-206	271	25	.	.	PUNCT
gujaf-206	272	1	it	it	PRON
gujaf-206	272	2	is	be	AUX
gujaf-206	272	3	therefore	therefore	ADV
gujaf-206	272	4	,	,	PUNCT
gujaf-206	272	5	a	a	DET
gujaf-206	272	6	pointer	pointer	NOUN
gujaf-206	272	7	to	to	ADP
gujaf-206	272	8	the	the	DET
gujaf-206	272	9	fact	fact	NOUN
gujaf-206	272	10	that	that	SCONJ
gujaf-206	272	11	ministries	ministry	NOUN
gujaf-206	272	12	lacks	lack	VERB
gujaf-206	272	13	prior	prior	ADJ
gujaf-206	272	14	experience	experience	NOUN
gujaf-206	272	15	with	with	ADP
gujaf-206	272	16	ipsas	ipsa	NOUN
gujaf-206	272	17	innovations	innovation	NOUN
gujaf-206	272	18	and	and	CCONJ
gujaf-206	272	19	can	can	AUX
gujaf-206	272	20	not	not	PART
gujaf-206	272	21	observe	observe	VERB
gujaf-206	272	22	its	its	PRON
gujaf-206	272	23	benefits	benefit	NOUN
gujaf-206	272	24	which	which	PRON
gujaf-206	272	25	might	might	AUX
gujaf-206	272	26	reduce	reduce	VERB
gujaf-206	272	27	the	the	DET
gujaf-206	272	28	likelihood	likelihood	NOUN
gujaf-206	272	29	of	of	ADP
gujaf-206	272	30	its	its	PRON
gujaf-206	272	31	future	future	ADJ
gujaf-206	272	32	adoption	adoption	NOUN
gujaf-206	272	33	.	.	PUNCT
gujaf-206	273	1	the	the	DET
gujaf-206	273	2	findings	finding	NOUN
gujaf-206	273	3	of	of	ADP
gujaf-206	273	4	this	this	DET
gujaf-206	273	5	study	study	NOUN
gujaf-206	273	6	contradict	contradict	VERB
gujaf-206	273	7	the	the	DET
gujaf-206	273	8	result	result	NOUN
gujaf-206	273	9	of	of	ADP
gujaf-206	273	10	the	the	DET
gujaf-206	273	11	similar	similar	ADJ
gujaf-206	273	12	/	/	SYM
gujaf-206	273	13	related	related	ADJ
gujaf-206	273	14	studies	study	NOUN
gujaf-206	273	15	conducted	conduct	VERB
gujaf-206	273	16	by	by	ADP
gujaf-206	273	17	ghane	ghane	PROPN
gujaf-206	273	18	et	et	PROPN
gujaf-206	273	19	al	al	PROPN
gujaf-206	273	20	.	.	PROPN
gujaf-206	273	21	,	,	PUNCT
gujaf-206	273	22	(	(	PUNCT
gujaf-206	273	23	2011	2011	NUM
gujaf-206	273	24	)	)	PUNCT
gujaf-206	273	25	,	,	PUNCT
gujaf-206	273	26	sanni	sanni	PROPN
gujaf-206	273	27	et	et	PROPN
gujaf-206	273	28	al	al	PROPN
gujaf-206	273	29	.	.	PROPN
gujaf-206	273	30	,	,	PUNCT
gujaf-206	273	31	(	(	PUNCT
gujaf-206	273	32	2013	2013	NUM
gujaf-206	273	33	)	)	PUNCT
gujaf-206	273	34	,	,	PUNCT
gujaf-206	273	35	hsbollah	hsbollah	NOUN
gujaf-206	273	36	and	and	CCONJ
gujaf-206	273	37	kamil	kamil	PROPN
gujaf-206	273	38	,	,	PUNCT
gujaf-206	273	39	(	(	PUNCT
gujaf-206	273	40	2009	2009	NUM
gujaf-206	273	41	)	)	PUNCT
gujaf-206	273	42	,	,	PUNCT
gujaf-206	273	43	martins	martin	VERB
gujaf-206	273	44	et	et	NOUN
gujaf-206	273	45	al	al	PROPN
gujaf-206	273	46	.	.	PROPN
gujaf-206	274	1	(	(	PUNCT
gujaf-206	274	2	2004	2004	NUM
gujaf-206	274	3	)	)	PUNCT
gujaf-206	275	1	to	to	PART
gujaf-206	275	2	investigate	investigate	VERB
gujaf-206	275	3	the	the	DET
gujaf-206	275	4	effect	effect	NOUN
gujaf-206	275	5	of	of	ADP
gujaf-206	275	6	trialability	trialability	NOUN
gujaf-206	275	7	and	and	CCONJ
gujaf-206	275	8	observability	observability	NOUN
gujaf-206	275	9	on	on	ADP
gujaf-206	275	10	rate	rate	NOUN
gujaf-206	275	11	of	of	ADP
gujaf-206	275	12	adoption	adoption	NOUN
gujaf-206	275	13	of	of	ADP
gujaf-206	275	14	new	new	ADJ
gujaf-206	275	15	ideas	idea	NOUN
gujaf-206	275	16	/	/	SYM
gujaf-206	275	17	innovations	innovation	NOUN
gujaf-206	275	18	and	and	CCONJ
gujaf-206	275	19	all	all	DET
gujaf-206	275	20	the	the	DET
gujaf-206	275	21	studies	study	NOUN
gujaf-206	275	22	empirically	empirically	ADV
gujaf-206	275	23	documents	document	VERB
gujaf-206	275	24	positive	positive	ADJ
gujaf-206	275	25	and	and	CCONJ
gujaf-206	275	26	significant	significant	ADJ
gujaf-206	275	27	relationship	relationship	NOUN
gujaf-206	275	28	between	between	ADP
gujaf-206	275	29	trialability	trialability	NOUN
gujaf-206	275	30	and	and	CCONJ
gujaf-206	275	31	the	the	DET
gujaf-206	275	32	rate	rate	NOUN
gujaf-206	275	33	of	of	ADP
gujaf-206	275	34	adoption	adoption	NOUN
gujaf-206	275	35	of	of	ADP
gujaf-206	275	36	the	the	DET
gujaf-206	275	37	innovation	innovation	NOUN
gujaf-206	275	38	.	.	PUNCT
gujaf-206	276	1	however	however	ADV
gujaf-206	276	2	,	,	PUNCT
gujaf-206	276	3	the	the	DET
gujaf-206	276	4	findings	finding	NOUN
gujaf-206	276	5	of	of	ADP
gujaf-206	276	6	the	the	DET
gujaf-206	276	7	study	study	NOUN
gujaf-206	276	8	support	support	VERB
gujaf-206	276	9	the	the	DET
gujaf-206	276	10	findings	finding	NOUN
gujaf-206	276	11	of	of	ADP
gujaf-206	276	12	chong	chong	PROPN
gujaf-206	276	13	and	and	CCONJ
gujaf-206	276	14	pervan	pervan	PROPN
gujaf-206	276	15	,	,	PUNCT
gujaf-206	276	16	(	(	PUNCT
gujaf-206	276	17	2007	2007	NUM
gujaf-206	276	18	)	)	PUNCT
gujaf-206	276	19	,	,	PUNCT
gujaf-206	276	20	hernandez	hernandez	PROPN
gujaf-206	276	21	and	and	CCONJ
gujaf-206	276	22	mazzon	mazzon	PROPN
gujaf-206	276	23	,	,	PUNCT
gujaf-206	276	24	(	(	PUNCT
gujaf-206	276	25	2007	2007	NUM
gujaf-206	276	26	)	)	PUNCT
gujaf-206	276	27	,	,	PUNCT
gujaf-206	276	28	scott	scott	PROPN
gujaf-206	276	29	et	et	PROPN
gujaf-206	276	30	al	al	PROPN
gujaf-206	276	31	.	.	PROPN
gujaf-206	276	32	,	,	PUNCT
gujaf-206	276	33	(	(	PUNCT
gujaf-206	276	34	2008	2008	NUM
gujaf-206	276	35	)	)	PUNCT
gujaf-206	276	36	,	,	PUNCT
gujaf-206	276	37	duan	duan	PROPN
gujaf-206	276	38	et	et	PROPN
gujaf-206	276	39	al	al	PROPN
gujaf-206	276	40	.	.	PROPN
gujaf-206	276	41	,	,	PUNCT
gujaf-206	276	42	(	(	PUNCT
gujaf-206	276	43	2010	2010	NUM
gujaf-206	276	44	)	)	PUNCT
gujaf-206	276	45	,	,	PUNCT
gujaf-206	276	46	aleg	aleg	NOUN
gujaf-206	276	47	and	and	CCONJ
gujaf-206	276	48	panayiotis	panayiotis	PROPN
gujaf-206	276	49	(	(	PUNCT
gujaf-206	276	50	2016	2016	NUM
gujaf-206	276	51	)	)	PUNCT
gujaf-206	276	52	which	which	PRON
gujaf-206	276	53	provided	provide	VERB
gujaf-206	276	54	evidence	evidence	NOUN
gujaf-206	276	55	of	of	ADP
gujaf-206	276	56	negative	negative	ADJ
gujaf-206	276	57	interaction	interaction	NOUN
gujaf-206	276	58	between	between	ADP
gujaf-206	276	59	adoption	adoption	NOUN
gujaf-206	276	60	of	of	ADP
gujaf-206	276	61	a	a	DET
gujaf-206	276	62	new	new	ADJ
gujaf-206	276	63	system	system	NOUN
gujaf-206	276	64	and	and	CCONJ
gujaf-206	276	65	its	its	PRON
gujaf-206	276	66	trialability	trialability	NOUN
gujaf-206	276	67	and	and	CCONJ
gujaf-206	276	68	observability	observability	NOUN
gujaf-206	276	69	.	.	PUNCT
gujaf-206	277	1	the	the	DET
gujaf-206	277	2	present	present	ADJ
gujaf-206	277	3	study	study	NOUN
gujaf-206	277	4	also	also	ADV
gujaf-206	277	5	contradicts	contradict	VERB
gujaf-206	277	6	the	the	DET
gujaf-206	277	7	findings	finding	NOUN
gujaf-206	277	8	of	of	ADP
gujaf-206	277	9	alam	alam	PROPN
gujaf-206	277	10	et	et	PROPN
gujaf-206	277	11	al	al	PROPN
gujaf-206	277	12	.	.	PROPN
gujaf-206	277	13	,	,	PUNCT
gujaf-206	277	14	(	(	PUNCT
gujaf-206	277	15	2007	2007	NUM
gujaf-206	277	16	)	)	PUNCT
gujaf-206	277	17	,	,	PUNCT
gujaf-206	277	18	lin	lin	PROPN
gujaf-206	277	19	et	et	PROPN
gujaf-206	277	20	al	al	PROPN
gujaf-206	277	21	.	.	PROPN
gujaf-206	277	22	,	,	PUNCT
gujaf-206	277	23	(	(	PUNCT
gujaf-206	277	24	2007	2007	NUM
gujaf-206	277	25	)	)	PUNCT
gujaf-206	277	26	,	,	PUNCT
gujaf-206	277	27	peter	peter	PROPN
gujaf-206	277	28	et	et	PROPN
gujaf-206	277	29	al	al	PROPN
gujaf-206	277	30	.	.	PROPN
gujaf-206	277	31	,	,	PUNCT
gujaf-206	277	32	(	(	PUNCT
gujaf-206	277	33	2012	2012	NUM
gujaf-206	277	34	)	)	PUNCT
gujaf-206	277	35	,	,	PUNCT
gujaf-206	277	36	duan	duan	PROPN
gujaf-206	277	37	et	et	PROPN
gujaf-206	277	38	al	al	PROPN
gujaf-206	277	39	.	.	PROPN
gujaf-206	277	40	,	,	PUNCT
gujaf-206	277	41	(	(	PUNCT
gujaf-206	277	42	2010	2010	NUM
gujaf-206	277	43	)	)	PUNCT
gujaf-206	277	44	which	which	PRON
gujaf-206	277	45	reported	report	VERB
gujaf-206	277	46	a	a	DET
gujaf-206	277	47	non	non	ADJ
gujaf-206	277	48	-	-	ADJ
gujaf-206	277	49	significant	significant	ADJ
gujaf-206	277	50	relationship	relationship	NOUN
gujaf-206	277	51	between	between	ADP
gujaf-206	277	52	perceived	perceive	VERB
gujaf-206	277	53	trialability	trialability	NOUN
gujaf-206	277	54	and	and	CCONJ
gujaf-206	277	55	observability	observability	NOUN
gujaf-206	277	56	,	,	PUNCT
gujaf-206	277	57	and	and	CCONJ
gujaf-206	277	58	intention	intention	NOUN
gujaf-206	277	59	to	to	PART
gujaf-206	277	60	adopt	adopt	VERB
gujaf-206	277	61	a	a	DET
gujaf-206	277	62	new	new	ADJ
gujaf-206	277	63	system	system	NOUN
gujaf-206	277	64	.	.	PUNCT
gujaf-206	278	1	the	the	DET
gujaf-206	278	2	table	table	NOUN
gujaf-206	278	3	also	also	ADV
gujaf-206	278	4	reveals	reveal	VERB
gujaf-206	278	5	that	that	SCONJ
gujaf-206	278	6	the	the	DET
gujaf-206	278	7	overall	overall	ADJ
gujaf-206	278	8	coefficient	coefficient	NOUN
gujaf-206	278	9	of	of	ADP
gujaf-206	278	10	determination	determination	NOUN
gujaf-206	278	11	(	(	PUNCT
gujaf-206	278	12	r2	r2	PROPN
gujaf-206	278	13	)	)	PUNCT
gujaf-206	278	14	is	be	AUX
gujaf-206	278	15	7.29	7.29	NUM
gujaf-206	278	16	%	%	NOUN
gujaf-206	278	17	which	which	PRON
gujaf-206	278	18	implies	imply	VERB
gujaf-206	278	19	that	that	SCONJ
gujaf-206	278	20	all	all	DET
gujaf-206	278	21	the	the	DET
gujaf-206	278	22	independent	independent	ADJ
gujaf-206	278	23	variables	variable	NOUN
gujaf-206	278	24	provide	provide	VERB
gujaf-206	278	25	an	an	DET
gujaf-206	278	26	explanation	explanation	NOUN
gujaf-206	278	27	about	about	ADP
gujaf-206	278	28	the	the	DET
gujaf-206	278	29	changes	change	NOUN
gujaf-206	278	30	in	in	ADP
gujaf-206	278	31	the	the	DET
gujaf-206	278	32	ipsasimpl	ipsasimpl	NOUN
gujaf-206	278	33	decisions	decision	NOUN
gujaf-206	278	34	.	.	PUNCT
gujaf-206	279	1	the	the	DET
gujaf-206	279	2	even	even	ADV
gujaf-206	279	3	noisy	noisy	ADJ
gujaf-206	279	4	and	and	CCONJ
gujaf-206	279	5	variability	variability	NOUN
gujaf-206	279	6	of	of	ADP
gujaf-206	279	7	data	datum	NOUN
gujaf-206	279	8	could	could	AUX
gujaf-206	279	9	be	be	AUX
gujaf-206	279	10	the	the	DET
gujaf-206	279	11	reasons	reason	NOUN
gujaf-206	279	12	for	for	ADP
gujaf-206	279	13	the	the	DET
gujaf-206	279	14	low	low	ADJ
gujaf-206	279	15	r2	r2	NOUN
gujaf-206	279	16	in	in	ADP
gujaf-206	279	17	this	this	DET
gujaf-206	279	18	study	study	NOUN
gujaf-206	279	19	.	.	PUNCT
gujaf-206	280	1	in	in	ADP
gujaf-206	280	2	order	order	NOUN
gujaf-206	280	3	to	to	PART
gujaf-206	280	4	boost	boost	VERB
gujaf-206	280	5	the	the	DET
gujaf-206	280	6	value	value	NOUN
gujaf-206	280	7	of	of	ADP
gujaf-206	280	8	r2	r2	NOUN
gujaf-206	280	9	,	,	PUNCT
gujaf-206	280	10	additional	additional	ADJ
gujaf-206	280	11	input	input	NOUN
gujaf-206	280	12	variable(s	variable(s	NOUN
gujaf-206	280	13	)	)	PUNCT
gujaf-206	280	14	is	be	AUX
gujaf-206	280	15	(	(	PUNCT
gujaf-206	280	16	are	be	AUX
gujaf-206	280	17	)	)	PUNCT
gujaf-206	280	18	required	require	VERB
gujaf-206	280	19	to	to	PART
gujaf-206	280	20	be	be	AUX
gujaf-206	280	21	added	add	VERB
gujaf-206	280	22	to	to	ADP
gujaf-206	280	23	the	the	DET
gujaf-206	280	24	model	model	NOUN
gujaf-206	280	25	.	.	PUNCT
gujaf-206	281	1	the	the	DET
gujaf-206	281	2	lr	lr	PROPN
gujaf-206	281	3	chi2	chi2	NOUN
gujaf-206	281	4	of	of	ADP
gujaf-206	281	5	15.93	15.93	NUM
gujaf-206	281	6	signifies	signifie	NOUN
gujaf-206	281	7	that	that	SCONJ
gujaf-206	281	8	the	the	DET
gujaf-206	281	9	overall	overall	ADJ
gujaf-206	281	10	model	model	NOUN
gujaf-206	281	11	is	be	AUX
gujaf-206	281	12	significant	significant	ADJ
gujaf-206	281	13	at	at	ADP
gujaf-206	281	14	1	1	NUM
gujaf-206	281	15	%	%	NOUN
gujaf-206	281	16	level	level	NOUN
gujaf-206	281	17	of	of	ADP
gujaf-206	281	18	significance	significance	NOUN
gujaf-206	281	19	.	.	PUNCT
gujaf-206	282	1	gusau	gusau	ADJ
gujaf-206	282	2	journal	journal	PROPN
gujaf-206	282	3	of	of	ADP
gujaf-206	282	4	accounting	accounting	NOUN
gujaf-206	282	5	and	and	CCONJ
gujaf-206	282	6	finance	finance	NOUN
gujaf-206	282	7	,	,	PUNCT
gujaf-206	282	8	vol	vol	NOUN
gujaf-206	282	9	.	.	PROPN
gujaf-206	282	10	4	4	NUM
gujaf-206	282	11	,	,	PUNCT
gujaf-206	282	12	issue	issue	NOUN
gujaf-206	282	13	1	1	NUM
gujaf-206	282	14	,	,	PUNCT
gujaf-206	282	15	april	april	PROPN
gujaf-206	282	16	,	,	PUNCT
gujaf-206	282	17	2023	2023	NUM
gujaf-206	282	18	50	50	NUM
gujaf-206	282	19	hence	hence	ADV
gujaf-206	282	20	the	the	DET
gujaf-206	282	21	model	model	NOUN
gujaf-206	282	22	could	could	AUX
gujaf-206	282	23	be	be	AUX
gujaf-206	282	24	used	use	VERB
gujaf-206	282	25	for	for	ADP
gujaf-206	282	26	ipsasimpl	ipsasimpl	NOUN
gujaf-206	282	27	decisions	decision	NOUN
gujaf-206	282	28	in	in	ADP
gujaf-206	282	29	2022	2022	NUM
gujaf-206	282	30	.	.	PUNCT
gujaf-206	283	1	this	this	PRON
gujaf-206	283	2	further	far	ADV
gujaf-206	283	3	indicates	indicate	VERB
gujaf-206	283	4	that	that	SCONJ
gujaf-206	283	5	there	there	PRON
gujaf-206	283	6	is	be	VERB
gujaf-206	283	7	a	a	DET
gujaf-206	283	8	linear	linear	ADJ
gujaf-206	283	9	relationship	relationship	NOUN
gujaf-206	283	10	between	between	ADP
gujaf-206	283	11	the	the	DET
gujaf-206	283	12	dependent	dependent	ADJ
gujaf-206	283	13	and	and	CCONJ
gujaf-206	283	14	independent	independent	ADJ
gujaf-206	283	15	variables	variable	NOUN
gujaf-206	283	16	used	use	VERB
gujaf-206	283	17	in	in	ADP
gujaf-206	283	18	the	the	DET
gujaf-206	283	19	regression	regression	NOUN
gujaf-206	283	20	model	model	NOUN
gujaf-206	283	21	.	.	PUNCT
gujaf-206	284	1	5.0	5.0	NUM
gujaf-206	284	2	conclusion	conclusion	NOUN
gujaf-206	284	3	and	and	CCONJ
gujaf-206	284	4	recommendations	recommendation	NOUN
gujaf-206	284	5	this	this	DET
gujaf-206	284	6	study	study	NOUN
gujaf-206	284	7	examined	examine	VERB
gujaf-206	284	8	the	the	DET
gujaf-206	284	9	effect	effect	NOUN
gujaf-206	284	10	of	of	ADP
gujaf-206	284	11	trialability	trialability	NOUN
gujaf-206	284	12	and	and	CCONJ
gujaf-206	284	13	observability	observability	NOUN
gujaf-206	284	14	on	on	ADP
gujaf-206	284	15	ipsasimpl	ipsasimpl	NOUN
gujaf-206	284	16	decision	decision	NOUN
gujaf-206	284	17	in	in	ADP
gujaf-206	284	18	nigeria	nigeria	PROPN
gujaf-206	284	19	.	.	PUNCT
gujaf-206	285	1	from	from	ADP
gujaf-206	285	2	the	the	DET
gujaf-206	285	3	foregoing	forego	VERB
gujaf-206	285	4	analysis	analysis	NOUN
gujaf-206	285	5	and	and	CCONJ
gujaf-206	285	6	findings	finding	NOUN
gujaf-206	285	7	reported	report	VERB
gujaf-206	285	8	,	,	PUNCT
gujaf-206	285	9	a	a	DET
gujaf-206	285	10	conclusion	conclusion	NOUN
gujaf-206	285	11	with	with	ADP
gujaf-206	285	12	respect	respect	NOUN
gujaf-206	285	13	to	to	ADP
gujaf-206	285	14	ipsasimpl	ipsasimpl	NOUN
gujaf-206	285	15	may	may	AUX
gujaf-206	285	16	be	be	AUX
gujaf-206	285	17	drawn	draw	VERB
gujaf-206	285	18	.	.	PUNCT
gujaf-206	286	1	all	all	DET
gujaf-206	286	2	the	the	DET
gujaf-206	286	3	two	two	NUM
gujaf-206	286	4	independent	independent	ADJ
gujaf-206	286	5	variables	variable	NOUN
gujaf-206	286	6	(	(	PUNCT
gujaf-206	286	7	triala	triala	NOUN
gujaf-206	286	8	and	and	CCONJ
gujaf-206	286	9	observ	observ	NOUN
gujaf-206	286	10	)	)	PUNCT
gujaf-206	286	11	have	have	VERB
gujaf-206	286	12	inversely	inversely	ADV
gujaf-206	286	13	/	/	SYM
gujaf-206	286	14	indirect	indirect	ADJ
gujaf-206	286	15	effect	effect	NOUN
gujaf-206	286	16	on	on	ADP
gujaf-206	286	17	ipsasimpl	ipsasimpl	NOUN
gujaf-206	286	18	in	in	ADP
gujaf-206	286	19	federal	federal	ADJ
gujaf-206	286	20	government	government	NOUN
gujaf-206	286	21	ministries	ministry	NOUN
gujaf-206	286	22	in	in	ADP
gujaf-206	286	23	nigeria	nigeria	PROPN
gujaf-206	286	24	.	.	PUNCT
gujaf-206	287	1	based	base	VERB
gujaf-206	287	2	on	on	ADP
gujaf-206	287	3	the	the	DET
gujaf-206	287	4	conclusions	conclusion	NOUN
gujaf-206	287	5	,	,	PUNCT
gujaf-206	287	6	the	the	DET
gujaf-206	287	7	study	study	NOUN
gujaf-206	287	8	suggests	suggest	VERB
gujaf-206	287	9	that	that	SCONJ
gujaf-206	287	10	the	the	DET
gujaf-206	287	11	policy	policy	NOUN
gujaf-206	287	12	-	-	PUNCT
gujaf-206	287	13	setters	setter	NOUN
gujaf-206	287	14	may	may	AUX
gujaf-206	287	15	be	be	AUX
gujaf-206	287	16	able	able	ADJ
gujaf-206	287	17	to	to	PART
gujaf-206	287	18	consider	consider	VERB
gujaf-206	287	19	triala	triala	NOUN
gujaf-206	287	20	and	and	CCONJ
gujaf-206	287	21	also	also	ADV
gujaf-206	287	22	consider	consider	VERB
gujaf-206	287	23	the	the	DET
gujaf-206	287	24	observ	observ	NOUN
gujaf-206	287	25	of	of	ADP
gujaf-206	287	26	ipsas	ipsa	NOUN
gujaf-206	287	27	when	when	SCONJ
gujaf-206	287	28	taking	take	VERB
gujaf-206	287	29	a	a	DET
gujaf-206	287	30	decision	decision	NOUN
gujaf-206	287	31	to	to	PART
gujaf-206	287	32	implement	implement	VERB
gujaf-206	287	33	/	/	SYM
gujaf-206	287	34	adopt	adopt	VERB
gujaf-206	287	35	a	a	DET
gujaf-206	287	36	new	new	ADJ
gujaf-206	287	37	standard	standard	ADJ
gujaf-206	287	38	i.e.	i.e.	X
gujaf-206	287	39	ipsas	ipsa	NOUN
gujaf-206	287	40	.	.	PUNCT
gujaf-206	288	1	also	also	ADV
gujaf-206	288	2	the	the	DET
gujaf-206	288	3	study	study	NOUN
gujaf-206	288	4	recommends	recommend	VERB
gujaf-206	288	5	for	for	ADP
gujaf-206	288	6	an	an	DET
gujaf-206	288	7	increased	increase	VERB
gujaf-206	288	8	consideration	consideration	NOUN
gujaf-206	288	9	of	of	ADP
gujaf-206	288	10	the	the	DET
gujaf-206	288	11	visibility	visibility	NOUN
gujaf-206	288	12	and	and	CCONJ
gujaf-206	288	13	benefits	benefit	NOUN
gujaf-206	288	14	of	of	ADP
gujaf-206	288	15	ipsas	ipsa	NOUN
gujaf-206	288	16	on	on	ADP
gujaf-206	288	17	one	one	NUM
gujaf-206	288	18	hand	hand	NOUN
gujaf-206	288	19	and	and	CCONJ
gujaf-206	288	20	its	its	PRON
gujaf-206	288	21	testing	testing	NOUN
gujaf-206	288	22	capability	capability	NOUN
gujaf-206	288	23	and	and	CCONJ
gujaf-206	288	24	suitability	suitability	NOUN
gujaf-206	288	25	on	on	ADP
gujaf-206	288	26	the	the	DET
gujaf-206	288	27	other	other	ADJ
gujaf-206	288	28	hand	hand	NOUN
gujaf-206	288	29	in	in	ADP
gujaf-206	288	30	order	order	NOUN
gujaf-206	288	31	to	to	PART
gujaf-206	288	32	facilitate	facilitate	VERB
gujaf-206	288	33	the	the	DET
gujaf-206	288	34	implementation	implementation	NOUN
gujaf-206	288	35	process	process	NOUN
gujaf-206	288	36	of	of	ADP
gujaf-206	288	37	accrual	accrual	ADJ
gujaf-206	288	38	basis	basis	NOUN
gujaf-206	288	39	ipsas	ipsa	NOUN
gujaf-206	288	40	in	in	ADP
gujaf-206	288	41	federal	federal	ADJ
gujaf-206	288	42	government	government	NOUN
gujaf-206	288	43	ministries	ministry	NOUN
gujaf-206	288	44	in	in	ADP
gujaf-206	288	45	nigeria	nigeria	PROPN
gujaf-206	288	46	.	.	PUNCT
gujaf-206	289	1	a	a	DET
gujaf-206	289	2	limitation	limitation	NOUN
gujaf-206	289	3	of	of	ADP
gujaf-206	289	4	this	this	DET
gujaf-206	289	5	study	study	NOUN
gujaf-206	289	6	is	be	AUX
gujaf-206	289	7	that	that	SCONJ
gujaf-206	289	8	it	it	PRON
gujaf-206	289	9	focuses	focus	VERB
gujaf-206	289	10	on	on	ADP
gujaf-206	289	11	the	the	DET
gujaf-206	289	12	perceptions	perception	NOUN
gujaf-206	289	13	of	of	ADP
gujaf-206	289	14	federal	federal	ADJ
gujaf-206	289	15	government	government	NOUN
gujaf-206	289	16	ministries	ministry	NOUN
gujaf-206	289	17	’	'	PUNCT
gujaf-206	289	18	accountants	accountant	NOUN
gujaf-206	289	19	,	,	PUNCT
gujaf-206	289	20	internal	internal	ADJ
gujaf-206	289	21	auditors	auditor	NOUN
gujaf-206	289	22	and	and	CCONJ
gujaf-206	289	23	budget	budget	NOUN
gujaf-206	289	24	officers	officer	NOUN
gujaf-206	289	25	only	only	ADV
gujaf-206	289	26	.	.	PUNCT
gujaf-206	290	1	this	this	PRON
gujaf-206	290	2	limits	limit	VERB
gujaf-206	290	3	the	the	DET
gujaf-206	290	4	generalizability	generalizability	NOUN
gujaf-206	290	5	of	of	ADP
gujaf-206	290	6	the	the	DET
gujaf-206	290	7	findings	finding	NOUN
gujaf-206	290	8	.	.	PUNCT
gujaf-206	291	1	although	although	SCONJ
gujaf-206	291	2	these	these	DET
gujaf-206	291	3	officers	officer	NOUN
gujaf-206	291	4	are	be	AUX
gujaf-206	291	5	the	the	DET
gujaf-206	291	6	major	major	ADJ
gujaf-206	291	7	participants	participant	NOUN
gujaf-206	291	8	in	in	ADP
gujaf-206	291	9	ipsasimpl	ipsasimpl	NOUN
gujaf-206	291	10	decisions	decision	NOUN
gujaf-206	291	11	in	in	ADP
gujaf-206	291	12	nigeria	nigeria	PROPN
gujaf-206	291	13	,	,	PUNCT
gujaf-206	291	14	the	the	DET
gujaf-206	291	15	perceptions	perception	NOUN
gujaf-206	291	16	of	of	ADP
gujaf-206	291	17	other	other	ADJ
gujaf-206	291	18	stakeholders	stakeholder	NOUN
gujaf-206	291	19	or	or	CCONJ
gujaf-206	291	20	observers	observer	NOUN
gujaf-206	291	21	of	of	ADP
gujaf-206	291	22	ipsasimpl	ipsasimpl	NOUN
gujaf-206	291	23	might	might	AUX
gujaf-206	291	24	report	report	VERB
gujaf-206	291	25	different	different	ADJ
gujaf-206	291	26	perceptions	perception	NOUN
gujaf-206	291	27	on	on	ADP
gujaf-206	291	28	important	important	ADJ
gujaf-206	291	29	attributes	attribute	NOUN
gujaf-206	291	30	of	of	ADP
gujaf-206	291	31	ipsas	ipsas	ADJ
gujaf-206	291	32	implementation	implementation	NOUN
gujaf-206	291	33	in	in	ADP
gujaf-206	291	34	nigeria	nigeria	PROPN
gujaf-206	291	35	.	.	PUNCT
gujaf-206	292	1	also	also	ADV
gujaf-206	292	2	,	,	PUNCT
gujaf-206	292	3	federal	federal	ADJ
gujaf-206	292	4	government	government	NOUN
gujaf-206	292	5	ministries	ministry	NOUN
gujaf-206	292	6	are	be	AUX
gujaf-206	292	7	just	just	ADV
gujaf-206	292	8	one	one	NUM
gujaf-206	292	9	organ	organ	NOUN
gujaf-206	292	10	of	of	ADP
gujaf-206	292	11	government	government	NOUN
gujaf-206	292	12	.	.	PUNCT
gujaf-206	293	1	this	this	DET
gujaf-206	293	2	organ	organ	NOUN
gujaf-206	293	3	has	have	VERB
gujaf-206	293	4	the	the	DET
gujaf-206	293	5	benefit	benefit	NOUN
gujaf-206	293	6	for	for	ADP
gujaf-206	293	7	this	this	DET
gujaf-206	293	8	study	study	NOUN
gujaf-206	293	9	and	and	CCONJ
gujaf-206	293	10	hence	hence	ADV
gujaf-206	293	11	allowed	allow	VERB
gujaf-206	293	12	the	the	DET
gujaf-206	293	13	examination	examination	NOUN
gujaf-206	293	14	of	of	ADP
gujaf-206	293	15	ipsasimpl	ipsasimpl	NOUN
gujaf-206	293	16	decisions	decision	NOUN
gujaf-206	293	17	in	in	ADP
gujaf-206	293	18	nigeria	nigeria	PROPN
gujaf-206	293	19	.	.	PUNCT
gujaf-206	294	1	acknowledgements	acknowledgement	NOUN
gujaf-206	294	2	this	this	PRON
gujaf-206	294	3	is	be	AUX
gujaf-206	294	4	to	to	PART
gujaf-206	294	5	show	show	VERB
gujaf-206	294	6	our	our	PRON
gujaf-206	294	7	sincere	sincere	ADJ
gujaf-206	294	8	appreciation	appreciation	NOUN
gujaf-206	294	9	and	and	CCONJ
gujaf-206	294	10	gratitude	gratitude	NOUN
gujaf-206	294	11	to	to	ADP
gujaf-206	294	12	the	the	DET
gujaf-206	294	13	tertiary	tertiary	ADJ
gujaf-206	294	14	education	education	PROPN
gujaf-206	294	15	trust	trust	NOUN
gujaf-206	294	16	fund	fund	PROPN
gujaf-206	294	17	(	(	PUNCT
gujaf-206	294	18	tetfund	tetfund	PROPN
gujaf-206	294	19	)	)	PUNCT
gujaf-206	294	20	for	for	ADP
gujaf-206	294	21	funding	fund	VERB
gujaf-206	294	22	this	this	DET
gujaf-206	294	23	research	research	NOUN
gujaf-206	294	24	project	project	NOUN
gujaf-206	294	25	that	that	PRON
gujaf-206	294	26	led	lead	VERB
gujaf-206	294	27	to	to	ADP
gujaf-206	294	28	the	the	DET
gujaf-206	294	29	publication	publication	NOUN
gujaf-206	294	30	of	of	ADP
gujaf-206	294	31	this	this	DET
gujaf-206	294	32	journal	journal	NOUN
gujaf-206	294	33	article	article	NOUN
gujaf-206	294	34	.	.	PUNCT
gujaf-206	295	1	dr	dr	PROPN
gujaf-206	295	2	.	.	PROPN
gujaf-206	295	3	aliyu	aliyu	PROPN
gujaf-206	295	4	abdullahi	abdullahi	PROPN
gujaf-206	295	5	ahmed	ahmed	PROPN
gujaf-206	295	6	zakari	zakari	PROPN
gujaf-206	295	7	usman	usman	PROPN
gujaf-206	295	8	gusau	gusau	PROPN
gujaf-206	295	9	journal	journal	PROPN
gujaf-206	295	10	of	of	ADP
gujaf-206	295	11	accounting	accounting	NOUN
gujaf-206	295	12	and	and	CCONJ
gujaf-206	295	13	finance	finance	NOUN
gujaf-206	295	14	,	,	PUNCT
gujaf-206	295	15	vol	vol	NOUN
gujaf-206	295	16	.	.	PROPN
gujaf-206	295	17	4	4	NUM
gujaf-206	295	18	,	,	PUNCT
gujaf-206	295	19	issue	issue	NOUN
gujaf-206	295	20	1	1	NUM
gujaf-206	295	21	,	,	PUNCT
gujaf-206	295	22	april	april	PROPN
gujaf-206	295	23	,	,	PUNCT
gujaf-206	295	24	2023	2023	NUM
gujaf-206	295	25	51	51	NUM
gujaf-206	295	26	references	reference	NOUN
gujaf-206	295	27	aggestam	aggestam	NOUN
gujaf-206	295	28	,	,	PUNCT
gujaf-206	295	29	c.	c.	PROPN
gujaf-206	295	30	(	(	PUNCT
gujaf-206	295	31	2010	2010	NUM
gujaf-206	295	32	)	)	PUNCT
gujaf-206	295	33	.	.	PUNCT
gujaf-206	296	1	a	a	DET
gujaf-206	296	2	project	project	NOUN
gujaf-206	296	3	management	management	NOUN
gujaf-206	296	4	perspective	perspective	NOUN
gujaf-206	296	5	on	on	ADP
gujaf-206	296	6	the	the	DET
gujaf-206	296	7	adoption	adoption	NOUN
gujaf-206	296	8	of	of	ADP
gujaf-206	296	9	accrual	accrual	ADJ
gujaf-206	296	10	based	base	VERB
gujaf-206	296	11	ipsas	ipsa	NOUN
gujaf-206	296	12	.	.	PUNCT
gujaf-206	297	1	international	international	ADJ
gujaf-206	297	2	journal	journal	PROPN
gujaf-206	297	3	on	on	ADP
gujaf-206	297	4	government	government	NOUN
gujaf-206	297	5	financial	financial	ADJ
gujaf-206	297	6	management	management	NOUN
gujaf-206	297	7	,	,	PUNCT
gujaf-206	297	8	10(2	10(2	NUM
gujaf-206	297	9	)	)	PUNCT
gujaf-206	297	10	,	,	PUNCT
gujaf-206	297	11	49	49	NUM
gujaf-206	297	12	-	-	SYM
gujaf-206	297	13	66	66	NUM
gujaf-206	297	14	.	.	PUNCT
gujaf-206	298	1	ahmed	ahmed	PROPN
gujaf-206	298	2	,	,	PUNCT
gujaf-206	298	3	a.	a.	NOUN
gujaf-206	298	4	a.	a.	NOUN
gujaf-206	298	5	(	(	PUNCT
gujaf-206	298	6	2017	2017	NUM
gujaf-206	298	7	)	)	PUNCT
gujaf-206	298	8	.	.	PUNCT
gujaf-206	299	1	determinants	determinant	NOUN
gujaf-206	299	2	of	of	ADP
gujaf-206	299	3	accrual	accrual	ADJ
gujaf-206	299	4	basis	basis	NOUN
gujaf-206	299	5	international	international	ADJ
gujaf-206	299	6	public	public	ADJ
gujaf-206	299	7	sector	sector	NOUN
gujaf-206	299	8	accounting	accounting	NOUN
gujaf-206	299	9	standard	standard	ADJ
gujaf-206	299	10	implementation	implementation	NOUN
gujaf-206	299	11	in	in	ADP
gujaf-206	299	12	nigerian	nigerian	ADJ
gujaf-206	299	13	federal	federal	ADJ
gujaf-206	299	14	government	government	NOUN
gujaf-206	299	15	ministries	ministry	NOUN
gujaf-206	299	16	.	.	PUNCT
gujaf-206	300	1	unpublished	unpublished	ADJ
gujaf-206	300	2	phd	phd	NOUN
gujaf-206	300	3	thesis	thesis	NOUN
gujaf-206	300	4	of	of	ADP
gujaf-206	300	5	ahmadu	ahmadu	PROPN
gujaf-206	300	6	bello	bello	PROPN
gujaf-206	300	7	university	university	PROPN
gujaf-206	300	8	,	,	PUNCT
gujaf-206	300	9	zaria	zaria	PROPN
gujaf-206	300	10	.	.	PUNCT
gujaf-206	301	1	alam	alam	PROPN
gujaf-206	301	2	,	,	PUNCT
gujaf-206	301	3	s.	s.	PROPN
gujaf-206	301	4	s.	s.	PROPN
gujaf-206	301	5	,	,	PUNCT
gujaf-206	301	6	khatibi	khatibi	PROPN
gujaf-206	301	7	,	,	PUNCT
gujaf-206	301	8	a.	a.	NOUN
gujaf-206	301	9	,	,	PUNCT
gujaf-206	301	10	ahmad	ahmad	PROPN
gujaf-206	301	11	,	,	PUNCT
gujaf-206	301	12	m.	m.	NOUN
gujaf-206	301	13	i.	i.	PROPN
gujaf-206	301	14	s.	s.	PROPN
gujaf-206	301	15	,	,	PUNCT
gujaf-206	301	16	&	&	CCONJ
gujaf-206	301	17	ismail	ismail	PROPN
gujaf-206	301	18	,	,	PUNCT
gujaf-206	301	19	h.	h.	PROPN
gujaf-206	301	20	b.	b.	PROPN
gujaf-206	301	21	(	(	PUNCT
gujaf-206	301	22	2007	2007	NUM
gujaf-206	301	23	)	)	PUNCT
gujaf-206	301	24	.	.	PUNCT
gujaf-206	302	1	factors	factor	NOUN
gujaf-206	302	2	affecting	affect	VERB
gujaf-206	302	3	ecommerce	ecommerce	NOUN
gujaf-206	302	4	adoption	adoption	NOUN
gujaf-206	302	5	in	in	ADP
gujaf-206	302	6	the	the	DET
gujaf-206	302	7	electronic	electronic	ADJ
gujaf-206	302	8	manufacturing	manufacturing	NOUN
gujaf-206	302	9	companies	company	NOUN
gujaf-206	302	10	in	in	ADP
gujaf-206	302	11	malaysia	malaysia	PROPN
gujaf-206	302	12	.	.	PUNCT
gujaf-206	303	1	international	international	ADJ
gujaf-206	303	2	journal	journal	PROPN
gujaf-206	303	3	of	of	ADP
gujaf-206	303	4	commerce	commerce	PROPN
gujaf-206	303	5	and	and	CCONJ
gujaf-206	303	6	management	management	NOUN
gujaf-206	303	7	,	,	PUNCT
gujaf-206	303	8	17	17	NUM
gujaf-206	303	9	,	,	PUNCT
gujaf-206	303	10	125–139	125–139	NUM
gujaf-206	303	11	.	.	PUNCT
gujaf-206	304	1	aleg	aleg	PROPN
gujaf-206	304	2	,	,	PUNCT
gujaf-206	304	3	a.	a.	PROPN
gujaf-206	304	4	w.	w.	PROPN
gujaf-206	304	5	,	,	PUNCT
gujaf-206	304	6	&	&	CCONJ
gujaf-206	304	7	panayiotis	panayiotis	PROPN
gujaf-206	304	8	,	,	PUNCT
gujaf-206	304	9	s.	s.	PROPN
gujaf-206	304	10	(	(	PUNCT
gujaf-206	304	11	2016	2016	NUM
gujaf-206	304	12	)	)	PUNCT
gujaf-206	304	13	.	.	PUNCT
gujaf-206	305	1	the	the	DET
gujaf-206	305	2	adoption	adoption	NOUN
gujaf-206	305	3	and	and	CCONJ
gujaf-206	305	4	implementation	implementation	NOUN
gujaf-206	305	5	of	of	ADP
gujaf-206	305	6	the	the	DET
gujaf-206	305	7	international	international	ADJ
gujaf-206	305	8	public	public	ADJ
gujaf-206	305	9	sector	sector	NOUN
gujaf-206	305	10	accounting	accounting	NOUN
gujaf-206	305	11	standards	standard	NOUN
gujaf-206	305	12	:	:	PUNCT
gujaf-206	305	13	the	the	DET
gujaf-206	305	14	challenges	challenge	NOUN
gujaf-206	305	15	faced	face	VERB
gujaf-206	305	16	by	by	ADP
gujaf-206	305	17	the	the	DET
gujaf-206	305	18	united	united	PROPN
gujaf-206	305	19	nation	nation	PROPN
gujaf-206	305	20	in	in	ADP
gujaf-206	305	21	producing	produce	VERB
gujaf-206	305	22	un	un	ADJ
gujaf-206	305	23	-	-	ADJ
gujaf-206	305	24	ipsas	ipsas	ADJ
gujaf-206	305	25	compliant	compliant	ADJ
gujaf-206	305	26	financial	financial	ADJ
gujaf-206	305	27	reports	report	NOUN
gujaf-206	305	28	in	in	ADP
gujaf-206	305	29	kenya	kenya	PROPN
gujaf-206	305	30	.	.	PUNCT
gujaf-206	306	1	international	international	ADJ
gujaf-206	306	2	journal	journal	PROPN
gujaf-206	306	3	of	of	ADP
gujaf-206	306	4	finance	finance	NOUN
gujaf-206	306	5	and	and	CCONJ
gujaf-206	306	6	accounting	accounting	NOUN
gujaf-206	306	7	1(1	1(1	NUM
gujaf-206	306	8	)	)	PUNCT
gujaf-206	306	9	,	,	PUNCT
gujaf-206	306	10	75	75	NUM
gujaf-206	306	11	-	-	SYM
gujaf-206	306	12	91	91	NUM
gujaf-206	306	13	.	.	PUNCT
gujaf-206	307	1	aliyu	aliyu	NOUN
gujaf-206	307	2	,	,	PUNCT
gujaf-206	307	3	a.	a.	NOUN
gujaf-206	307	4	a.	a.	NOUN
gujaf-206	307	5	(	(	PUNCT
gujaf-206	307	6	2007	2007	NUM
gujaf-206	307	7	)	)	PUNCT
gujaf-206	307	8	.	.	PUNCT
gujaf-206	308	1	public	public	ADJ
gujaf-206	308	2	sector	sector	NOUN
gujaf-206	308	3	accounting	accounting	NOUN
gujaf-206	308	4	:	:	PUNCT
gujaf-206	308	5	theory	theory	NOUN
gujaf-206	308	6	and	and	CCONJ
gujaf-206	308	7	practice	practice	NOUN
gujaf-206	308	8	(	(	PUNCT
gujaf-206	308	9	1st	1st	ADJ
gujaf-206	308	10	ed	ed	NOUN
gujaf-206	308	11	.	.	PUNCT
gujaf-206	308	12	)	)	PUNCT
gujaf-206	308	13	.	.	PUNCT
gujaf-206	309	1	sabon	sabon	PROPN
gujaf-206	309	2	gari	gari	PROPN
gujaf-206	309	3	,	,	PUNCT
gujaf-206	309	4	zaria	zaria	PROPN
gujaf-206	309	5	:	:	PUNCT
gujaf-206	309	6	sa’adeen	sa’adeen	X
gujaf-206	309	7	press	press	NOUN
gujaf-206	309	8	.	.	PUNCT
gujaf-206	310	1	aliyu	aliyu	PROPN
gujaf-206	310	2	,	,	PUNCT
gujaf-206	310	3	a.	a.	NOUN
gujaf-206	310	4	a.	a.	NOUN
gujaf-206	310	5	(	(	PUNCT
gujaf-206	310	6	2014	2014	NUM
gujaf-206	310	7	)	)	PUNCT
gujaf-206	310	8	.	.	PUNCT
gujaf-206	311	1	ipsas	ipsa	NOUN
gujaf-206	311	2	:	:	PUNCT
gujaf-206	311	3	history	history	NOUN
gujaf-206	311	4	and	and	CCONJ
gujaf-206	311	5	its	its	PRON
gujaf-206	311	6	adoption	adoption	NOUN
gujaf-206	311	7	in	in	ADP
gujaf-206	311	8	nigeria	nigeria	PROPN
gujaf-206	311	9	.	.	PUNCT
gujaf-206	312	1	a	a	DET
gujaf-206	312	2	paper	paper	NOUN
gujaf-206	312	3	presented	present	VERB
gujaf-206	312	4	at	at	ADP
gujaf-206	312	5	a	a	DET
gujaf-206	312	6	workshop	workshop	NOUN
gujaf-206	312	7	organized	organize	VERB
gujaf-206	312	8	by	by	ADP
gujaf-206	312	9	the	the	DET
gujaf-206	312	10	office	office	NOUN
gujaf-206	312	11	of	of	ADP
gujaf-206	312	12	the	the	DET
gujaf-206	312	13	accountant	accountant	NOUN
gujaf-206	312	14	general	general	NOUN
gujaf-206	312	15	of	of	ADP
gujaf-206	312	16	kaduna	kaduna	PROPN
gujaf-206	312	17	state	state	PROPN
gujaf-206	312	18	.	.	PUNCT
gujaf-206	313	1	bennett	bennett	PROPN
gujaf-206	313	2	,	,	PUNCT
gujaf-206	313	3	j.	j.	PROPN
gujaf-206	313	4	&	&	CCONJ
gujaf-206	313	5	bennett	bennett	PROPN
gujaf-206	313	6	,	,	PUNCT
gujaf-206	313	7	l.	l.	PROPN
gujaf-206	313	8	(	(	PUNCT
gujaf-206	313	9	2003	2003	NUM
gujaf-206	313	10	)	)	PUNCT
gujaf-206	313	11	.	.	PUNCT
gujaf-206	314	1	a	a	DET
gujaf-206	314	2	review	review	NOUN
gujaf-206	314	3	of	of	ADP
gujaf-206	314	4	factors	factor	NOUN
gujaf-206	314	5	that	that	PRON
gujaf-206	314	6	influence	influence	VERB
gujaf-206	314	7	the	the	DET
gujaf-206	314	8	diffusion	diffusion	NOUN
gujaf-206	314	9	of	of	ADP
gujaf-206	314	10	innovation	innovation	NOUN
gujaf-206	314	11	when	when	SCONJ
gujaf-206	314	12	structuring	structure	VERB
gujaf-206	314	13	a	a	DET
gujaf-206	314	14	faculty	faculty	NOUN
gujaf-206	314	15	training	training	NOUN
gujaf-206	314	16	program	program	NOUN
gujaf-206	314	17	.	.	PUNCT
gujaf-206	315	1	the	the	DET
gujaf-206	315	2	internet	internet	NOUN
gujaf-206	315	3	and	and	CCONJ
gujaf-206	315	4	higher	high	ADJ
gujaf-206	315	5	education	education	NOUN
gujaf-206	315	6	,	,	PUNCT
gujaf-206	315	7	6	6	NUM
gujaf-206	315	8	,	,	PUNCT
gujaf-206	315	9	53	53	NUM
gujaf-206	315	10	-	-	SYM
gujaf-206	315	11	63	63	NUM
gujaf-206	315	12	.	.	PUNCT
gujaf-206	316	1	chong	chong	PROPN
gujaf-206	316	2	,	,	PUNCT
gujaf-206	316	3	s.	s.	PROPN
gujaf-206	316	4	,	,	PUNCT
gujaf-206	316	5	&	&	CCONJ
gujaf-206	316	6	pervan	pervan	PROPN
gujaf-206	316	7	,	,	PUNCT
gujaf-206	316	8	g.	g.	PROPN
gujaf-206	316	9	(	(	PUNCT
gujaf-206	316	10	2007	2007	NUM
gujaf-206	316	11	)	)	PUNCT
gujaf-206	316	12	.	.	PUNCT
gujaf-206	317	1	factors	factor	NOUN
gujaf-206	317	2	influencing	influence	VERB
gujaf-206	317	3	the	the	DET
gujaf-206	317	4	extent	extent	NOUN
gujaf-206	317	5	of	of	ADP
gujaf-206	317	6	deployment	deployment	NOUN
gujaf-206	317	7	of	of	ADP
gujaf-206	317	8	electronic	electronic	ADJ
gujaf-206	317	9	commerce	commerce	NOUN
gujaf-206	317	10	for	for	ADP
gujaf-206	317	11	smalland	smalland	NOUN
gujaf-206	317	12	medium	medium	ADJ
gujaf-206	317	13	-	-	PUNCT
gujaf-206	317	14	sized	sized	ADJ
gujaf-206	317	15	enterprises	enterprise	NOUN
gujaf-206	317	16	.	.	PUNCT
gujaf-206	318	1	journal	journal	NOUN
gujaf-206	318	2	of	of	ADP
gujaf-206	318	3	electronic	electronic	ADJ
gujaf-206	318	4	commerce	commerce	NOUN
gujaf-206	318	5	in	in	ADP
gujaf-206	318	6	organizations	organization	NOUN
gujaf-206	318	7	,	,	PUNCT
gujaf-206	318	8	5	5	NUM
gujaf-206	318	9	,	,	PUNCT
gujaf-206	318	10	1–29	1–29	PROPN
gujaf-206	318	11	.	.	PUNCT
gujaf-206	319	1	duan	duan	PROPN
gujaf-206	319	2	,	,	PUNCT
gujaf-206	319	3	y.	y.	PROPN
gujaf-206	319	4	,	,	PUNCT
gujaf-206	319	5	qile	qile	NOUN
gujaf-206	319	6	,	,	PUNCT
gujaf-206	319	7	h.	h.	PROPN
gujaf-206	319	8	,	,	PUNCT
gujaf-206	319	9	weizhe	weizhe	PROPN
gujaf-206	319	10	,	,	PUNCT
gujaf-206	319	11	f.	f.	PROPN
gujaf-206	319	12	,	,	PUNCT
gujaf-206	319	13	daoliang	daoliang	PROPN
gujaf-206	319	14	l.	l.	PROPN
gujaf-206	319	15	,	,	PUNCT
gujaf-206	319	16	&	&	CCONJ
gujaf-206	319	17	zetian	zetian	PROPN
gujaf-206	319	18	,	,	PUNCT
gujaf-206	319	19	f.	f.	PROPN
gujaf-206	319	20	(	(	PUNCT
gujaf-206	319	21	2010	2010	NUM
gujaf-206	319	22	)	)	PUNCT
gujaf-206	319	23	.	.	PUNCT
gujaf-206	320	1	a	a	DET
gujaf-206	320	2	study	study	NOUN
gujaf-206	320	3	on	on	ADP
gujaf-206	320	4	e	e	NOUN
gujaf-206	320	5	-	-	ADJ
gujaf-206	320	6	learning	learn	VERB
gujaf-206	320	7	take	take	VERB
gujaf-206	320	8	-	-	PUNCT
gujaf-206	320	9	up	up	ADP
gujaf-206	320	10	intention	intention	NOUN
gujaf-206	320	11	from	from	ADP
gujaf-206	320	12	an	an	DET
gujaf-206	320	13	innovation	innovation	NOUN
gujaf-206	320	14	adoption	adoption	NOUN
gujaf-206	320	15	perspective	perspective	NOUN
gujaf-206	320	16	:	:	PUNCT
gujaf-206	320	17	a	a	DET
gujaf-206	320	18	case	case	NOUN
gujaf-206	320	19	in	in	ADP
gujaf-206	320	20	china	china	PROPN
gujaf-206	320	21	.	.	PUNCT
gujaf-206	321	1	computers	computer	NOUN
gujaf-206	321	2	&	&	CCONJ
gujaf-206	321	3	education	education	PROPN
gujaf-206	321	4	55	55	NUM
gujaf-206	321	5	,	,	PUNCT
gujaf-206	321	6	237–246	237–246	NUM
gujaf-206	321	7	dunk	dunk	NOUN
gujaf-206	321	8	,	,	PUNCT
gujaf-206	321	9	a.	a.	PROPN
gujaf-206	321	10	s.	s.	PROPN
gujaf-206	321	11	(	(	PUNCT
gujaf-206	321	12	1989	1989	NUM
gujaf-206	321	13	)	)	PUNCT
gujaf-206	321	14	.	.	PUNCT
gujaf-206	322	1	management	management	NOUN
gujaf-206	322	2	accounting	accounting	PROPN
gujaf-206	322	3	lag	lag	PROPN
gujaf-206	322	4	.	.	PUNCT
gujaf-206	323	1	abacus	abacus	PROPN
gujaf-206	323	2	,	,	PUNCT
gujaf-206	323	3	25	25	NUM
gujaf-206	323	4	(	(	PUNCT
gujaf-206	323	5	2	2	NUM
gujaf-206	323	6	)	)	PUNCT
gujaf-206	323	7	,	,	PUNCT
gujaf-206	323	8	149	149	NUM
gujaf-206	323	9	-	-	SYM
gujaf-206	323	10	155	155	NUM
gujaf-206	323	11	ezzamel	ezzamel	NOUN
gujaf-206	323	12	,	,	PUNCT
gujaf-206	323	13	m.	m.	NOUN
gujaf-206	323	14	,	,	PUNCT
gujaf-206	323	15	hyndman	hyndman	NOUN
gujaf-206	323	16	,	,	PUNCT
gujaf-206	323	17	n.	n.	NOUN
gujaf-206	323	18	,	,	PUNCT
gujaf-206	323	19	johnsen	johnsen	PROPN
gujaf-206	323	20	,	,	PUNCT
gujaf-206	323	21	a.	a.	PROPN
gujaf-206	323	22	&	&	CCONJ
gujaf-206	323	23	lapsley	lapsley	PROPN
gujaf-206	323	24	,	,	PUNCT
gujaf-206	323	25	i.	i.	PROPN
gujaf-206	323	26	(	(	PUNCT
gujaf-206	323	27	2014	2014	NUM
gujaf-206	323	28	)	)	PUNCT
gujaf-206	323	29	.	.	PUNCT
gujaf-206	324	1	reforming	reform	VERB
gujaf-206	324	2	central	central	ADJ
gujaf-206	324	3	government	government	NOUN
gujaf-206	324	4	:	:	PUNCT
gujaf-206	324	5	an	an	DET
gujaf-206	324	6	evaluation	evaluation	NOUN
gujaf-206	324	7	of	of	ADP
gujaf-206	324	8	an	an	DET
gujaf-206	324	9	accounting	accounting	NOUN
gujaf-206	324	10	innovation	innovation	NOUN
gujaf-206	324	11	.	.	PUNCT
gujaf-206	325	1	critical	critical	ADJ
gujaf-206	325	2	perspectives	perspective	NOUN
gujaf-206	325	3	on	on	ADP
gujaf-206	325	4	accounting	account	VERB
gujaf-206	325	5	,	,	PUNCT
gujaf-206	325	6	25	25	NUM
gujaf-206	325	7	,	,	PUNCT
gujaf-206	325	8	409	409	NUM
gujaf-206	325	9	-	-	SYM
gujaf-206	325	10	422	422	NUM
gujaf-206	325	11	gardner	gardner	NOUN
gujaf-206	325	12	,	,	PUNCT
gujaf-206	325	13	c.	c.	PROPN
gujaf-206	325	14	,	,	PUNCT
gujaf-206	325	15	&	&	CCONJ
gujaf-206	325	16	amoroso	amoroso	PROPN
gujaf-206	325	17	,	,	PUNCT
gujaf-206	325	18	d.	d.	PROPN
gujaf-206	325	19	l.	l.	PROPN
gujaf-206	325	20	(	(	PUNCT
gujaf-206	325	21	2004	2004	NUM
gujaf-206	325	22	)	)	PUNCT
gujaf-206	325	23	.	.	PUNCT
gujaf-206	326	1	development	development	NOUN
gujaf-206	326	2	of	of	ADP
gujaf-206	326	3	an	an	DET
gujaf-206	326	4	instrument	instrument	NOUN
gujaf-206	326	5	to	to	PART
gujaf-206	326	6	measure	measure	VERB
gujaf-206	326	7	the	the	DET
gujaf-206	326	8	acceptance	acceptance	NOUN
gujaf-206	326	9	of	of	ADP
gujaf-206	326	10	internet	internet	NOUN
gujaf-206	326	11	technology	technology	NOUN
gujaf-206	326	12	by	by	ADP
gujaf-206	326	13	consumers	consumer	NOUN
gujaf-206	326	14	.	.	PUNCT
gujaf-206	327	1	paper	paper	NOUN
gujaf-206	327	2	presented	present	VERB
gujaf-206	327	3	at	at	ADP
gujaf-206	327	4	the	the	DET
gujaf-206	327	5	proceedings	proceeding	NOUN
gujaf-206	327	6	of	of	ADP
gujaf-206	327	7	the	the	DET
gujaf-206	327	8	37th	37th	ADJ
gujaf-206	327	9	hawaii	hawaii	PROPN
gujaf-206	327	10	international	international	ADJ
gujaf-206	327	11	conference	conference	NOUN
gujaf-206	327	12	on	on	ADP
gujaf-206	327	13	system	system	NOUN
gujaf-206	327	14	sciences	science	NOUN
gujaf-206	327	15	.	.	PUNCT
gujaf-206	328	1	ghane	ghane	PROPN
gujaf-206	328	2	,	,	PUNCT
gujaf-206	328	3	f.	f.	PROPN
gujaf-206	328	4	,	,	PUNCT
gujaf-206	328	5	samah	samah	PROPN
gujaf-206	328	6	,	,	PUNCT
gujaf-206	328	7	b.	b.	PROPN
gujaf-206	328	8	a.	a.	PROPN
gujaf-206	328	9	,	,	PUNCT
gujaf-206	328	10	ahmad	ahmad	PROPN
gujaf-206	328	11	,	,	PUNCT
gujaf-206	328	12	a.	a.	PROPN
gujaf-206	328	13	,	,	PUNCT
gujaf-206	328	14	&	&	CCONJ
gujaf-206	328	15	idris	idris	PROPN
gujaf-206	328	16	,	,	PUNCT
gujaf-206	328	17	k.	k.	PROPN
gujaf-206	328	18	(	(	PUNCT
gujaf-206	328	19	2011	2011	NUM
gujaf-206	328	20	)	)	PUNCT
gujaf-206	328	21	.	.	PUNCT
gujaf-206	329	1	the	the	DET
gujaf-206	329	2	role	role	NOUN
gujaf-206	329	3	of	of	ADP
gujaf-206	329	4	social	social	ADJ
gujaf-206	329	5	influence	influence	NOUN
gujaf-206	329	6	and	and	CCONJ
gujaf-206	329	7	innovation	innovation	NOUN
gujaf-206	329	8	characteristics	characteristic	NOUN
gujaf-206	329	9	in	in	ADP
gujaf-206	329	10	the	the	DET
gujaf-206	329	11	adoption	adoption	NOUN
gujaf-206	329	12	of	of	ADP
gujaf-206	329	13	integrated	integrated	ADJ
gujaf-206	329	14	pest	pest	NOUN
gujaf-206	329	15	management	management	NOUN
gujaf-206	329	16	(	(	PUNCT
gujaf-206	329	17	ipm	ipm	NOUN
gujaf-206	329	18	)	)	PUNCT
gujaf-206	329	19	practices	practice	NOUN
gujaf-206	329	20	by	by	ADP
gujaf-206	329	21	paddy	paddy	NOUN
gujaf-206	329	22	farmers	farmer	NOUN
gujaf-206	329	23	in	in	ADP
gujaf-206	329	24	iran	iran	PROPN
gujaf-206	329	25	.	.	PUNCT
gujaf-206	330	1	international	international	ADJ
gujaf-206	330	2	conference	conference	NOUN
gujaf-206	330	3	on	on	ADP
gujaf-206	330	4	social	social	ADJ
gujaf-206	330	5	science	science	NOUN
gujaf-206	330	6	and	and	CCONJ
gujaf-206	330	7	humanity	humanity	NOUN
gujaf-206	330	8	ipedr	ipedr	VERB
gujaf-206	330	9	vol.5	vol.5	ADV
gujaf-206	330	10	(	(	PUNCT
gujaf-206	330	11	2011	2011	NUM
gujaf-206	330	12	)	)	PUNCT
gujaf-206	330	13	pp	pp	ADP
gujaf-206	330	14	217	217	NUM
gujaf-206	330	15	-	-	SYM
gujaf-206	330	16	220	220	NUM
gujaf-206	330	17	iacsit	iacsit	NOUN
gujaf-206	330	18	press	press	NOUN
gujaf-206	330	19	,	,	PUNCT
gujaf-206	330	20	singapore	singapore	PROPN
gujaf-206	330	21	.	.	PUNCT
gujaf-206	331	1	gusau	gusau	PROPN
gujaf-206	331	2	journal	journal	PROPN
gujaf-206	331	3	of	of	ADP
gujaf-206	331	4	accounting	accounting	NOUN
gujaf-206	331	5	and	and	CCONJ
gujaf-206	331	6	finance	finance	NOUN
gujaf-206	331	7	,	,	PUNCT
gujaf-206	331	8	vol	vol	NOUN
gujaf-206	331	9	.	.	PROPN
gujaf-206	331	10	4	4	NUM
gujaf-206	331	11	,	,	PUNCT
gujaf-206	331	12	issue	issue	NOUN
gujaf-206	331	13	1	1	NUM
gujaf-206	331	14	,	,	PUNCT
gujaf-206	331	15	april	april	PROPN
gujaf-206	331	16	,	,	PUNCT
gujaf-206	331	17	2023	2023	NUM
gujaf-206	331	18	52	52	NUM
gujaf-206	331	19	gujarati	gujarati	PROPN
gujaf-206	331	20	,	,	PUNCT
gujaf-206	331	21	d.	d.	PROPN
gujaf-206	331	22	n.	n.	PROPN
gujaf-206	331	23	(	(	PUNCT
gujaf-206	331	24	2004	2004	NUM
gujaf-206	331	25	)	)	PUNCT
gujaf-206	331	26	.	.	PUNCT
gujaf-206	332	1	basic	basic	ADJ
gujaf-206	332	2	econometrics	econometric	NOUN
gujaf-206	332	3	.	.	PUNCT
gujaf-206	333	1	usa	usa	PROPN
gujaf-206	333	2	:	:	PUNCT
gujaf-206	333	3	mcgraw	mcgraw	PROPN
gujaf-206	333	4	-	-	PUNCT
gujaf-206	333	5	hill	hill	NOUN
gujaf-206	333	6	.	.	PUNCT
gujaf-206	334	1	hsbollah	hsbollah	PROPN
gujaf-206	334	2	,	,	PUNCT
gujaf-206	334	3	m.	m.	PROPN
gujaf-206	334	4	h.	h.	PROPN
gujaf-206	334	5	,	,	PUNCT
gujaf-206	334	6	&	&	CCONJ
gujaf-206	334	7	kamil	kamil	PROPN
gujaf-206	334	8	,	,	PUNCT
gujaf-206	334	9	m.	m.	NOUN
gujaf-206	334	10	i.	i.	PROPN
gujaf-206	334	11	(	(	PUNCT
gujaf-206	334	12	2009	2009	NUM
gujaf-206	334	13	)	)	PUNCT
gujaf-206	334	14	.	.	PUNCT
gujaf-206	335	1	e	e	X
gujaf-206	335	2	-	-	ADJ
gujaf-206	335	3	learning	learn	VERB
gujaf-206	335	4	adoption	adoption	NOUN
gujaf-206	335	5	:	:	PUNCT
gujaf-206	335	6	the	the	DET
gujaf-206	335	7	role	role	NOUN
gujaf-206	335	8	of	of	ADP
gujaf-206	335	9	relative	relative	ADJ
gujaf-206	335	10	advantages	advantage	NOUN
gujaf-206	335	11	,	,	PUNCT
gujaf-206	335	12	trialability	trialability	NOUN
gujaf-206	335	13	and	and	CCONJ
gujaf-206	335	14	academic	academic	ADJ
gujaf-206	335	15	specialisation	specialisation	NOUN
gujaf-206	335	16	.	.	PUNCT
gujaf-206	336	1	campus	campus	NOUN
gujaf-206	336	2	-	-	PUNCT
gujaf-206	336	3	wide	wide	ADJ
gujaf-206	336	4	information	information	NOUN
gujaf-206	336	5	systems	system	NOUN
gujaf-206	336	6	,	,	PUNCT
gujaf-206	336	7	26(1	26(1	NUM
gujaf-206	336	8	)	)	PUNCT
gujaf-206	336	9	,	,	PUNCT
gujaf-206	336	10	54–70	54–70	NUM
gujaf-206	336	11	.	.	PUNCT
gujaf-206	337	1	http://dx.doi.org/10.1108/10650740910921564	http://dx.doi.org/10.1108/10650740910921564	PROPN
gujaf-206	337	2	hausman	hausman	PROPN
gujaf-206	337	3	,	,	PUNCT
gujaf-206	337	4	a.	a.	PROPN
gujaf-206	337	5	,	,	PUNCT
gujaf-206	337	6	&	&	CCONJ
gujaf-206	337	7	stock	stock	PROPN
gujaf-206	337	8	,	,	PUNCT
gujaf-206	337	9	j.	j.	PROPN
gujaf-206	337	10	r.	r.	PROPN
gujaf-206	337	11	(	(	PUNCT
gujaf-206	337	12	2003	2003	NUM
gujaf-206	337	13	)	)	PUNCT
gujaf-206	337	14	.	.	PUNCT
gujaf-206	338	1	adoption	adoption	NOUN
gujaf-206	338	2	and	and	CCONJ
gujaf-206	338	3	implementation	implementation	NOUN
gujaf-206	338	4	of	of	ADP
gujaf-206	338	5	technological	technological	ADJ
gujaf-206	338	6	innovations	innovation	NOUN
gujaf-206	338	7	within	within	ADP
gujaf-206	338	8	long	long	ADJ
gujaf-206	338	9	-	-	PUNCT
gujaf-206	338	10	term	term	NOUN
gujaf-206	338	11	relationships	relationship	NOUN
gujaf-206	338	12	.	.	PUNCT
gujaf-206	339	1	journal	journal	NOUN
gujaf-206	339	2	of	of	ADP
gujaf-206	339	3	business	business	NOUN
gujaf-206	339	4	research	research	NOUN
gujaf-206	339	5	,	,	PUNCT
gujaf-206	339	6	56(8	56(8	NUM
gujaf-206	339	7	)	)	PUNCT
gujaf-206	339	8	,	,	PUNCT
gujaf-206	339	9	681–686	681–686	NUM
gujaf-206	339	10	hernandez	hernandez	PROPN
gujaf-206	339	11	,	,	PUNCT
gujaf-206	339	12	j.	j.	PROPN
gujaf-206	339	13	m.	m.	PROPN
gujaf-206	339	14	c.	c.	PROPN
gujaf-206	339	15	,	,	PUNCT
gujaf-206	339	16	&	&	CCONJ
gujaf-206	339	17	mazzon	mazzon	PROPN
gujaf-206	339	18	,	,	PUNCT
gujaf-206	339	19	j.	j.	PROPN
gujaf-206	339	20	a.	a.	PROPN
gujaf-206	339	21	(	(	PUNCT
gujaf-206	339	22	2007	2007	NUM
gujaf-206	339	23	)	)	PUNCT
gujaf-206	339	24	.	.	PUNCT
gujaf-206	340	1	adoption	adoption	NOUN
gujaf-206	340	2	of	of	ADP
gujaf-206	340	3	internet	internet	NOUN
gujaf-206	340	4	banking	banking	NOUN
gujaf-206	340	5	:	:	PUNCT
gujaf-206	340	6	proposition	proposition	NOUN
gujaf-206	340	7	and	and	CCONJ
gujaf-206	340	8	implementation	implementation	NOUN
gujaf-206	340	9	of	of	ADP
gujaf-206	340	10	an	an	DET
gujaf-206	340	11	integrated	integrate	VERB
gujaf-206	340	12	methodology	methodology	NOUN
gujaf-206	340	13	approach	approach	NOUN
gujaf-206	340	14	.	.	PUNCT
gujaf-206	341	1	the	the	DET
gujaf-206	341	2	international	international	ADJ
gujaf-206	341	3	journal	journal	NOUN
gujaf-206	341	4	of	of	ADP
gujaf-206	341	5	bank	bank	PROPN
gujaf-206	341	6	marketing	marketing	NOUN
gujaf-206	341	7	,	,	PUNCT
gujaf-206	341	8	25	25	NUM
gujaf-206	341	9	,	,	PUNCT
gujaf-206	341	10	72–88	72–88	NUM
gujaf-206	341	11	.	.	PUNCT
gujaf-206	342	1	ifac	ifac	NOUN
gujaf-206	342	2	-	-	PUNCT
gujaf-206	342	3	ipsasb	ipsasb	NOUN
gujaf-206	342	4	(	(	PUNCT
gujaf-206	342	5	2007	2007	NUM
gujaf-206	342	6	)	)	PUNCT
gujaf-206	342	7	.	.	PUNCT
gujaf-206	343	1	cash	cash	NOUN
gujaf-206	343	2	basis	basis	NOUN
gujaf-206	343	3	international	international	ADJ
gujaf-206	343	4	public	public	ADJ
gujaf-206	343	5	sector	sector	NOUN
gujaf-206	343	6	accounting	accounting	NOUN
gujaf-206	343	7	standard	standard	ADJ
gujaf-206	343	8	financial	financial	ADJ
gujaf-206	343	9	reporting	reporting	NOUN
gujaf-206	343	10	under	under	ADP
gujaf-206	343	11	the	the	DET
gujaf-206	343	12	cash	cash	NOUN
gujaf-206	343	13	basis	basis	NOUN
gujaf-206	343	14	of	of	ADP
gujaf-206	343	15	accounting	accounting	NOUN
gujaf-206	343	16	.	.	PUNCT
gujaf-206	344	1	new	new	PROPN
gujaf-206	344	2	york	york	PROPN
gujaf-206	344	3	:	:	PUNCT
gujaf-206	344	4	ifac	ifac	NOUN
gujaf-206	344	5	.	.	PUNCT
gujaf-206	345	1	ifac	ifac	NOUN
gujaf-206	345	2	-	-	PUNCT
gujaf-206	345	3	ipsasb	ipsasb	NOUN
gujaf-206	345	4	(	(	PUNCT
gujaf-206	345	5	2014	2014	NUM
gujaf-206	345	6	)	)	PUNCT
gujaf-206	345	7	.	.	PUNCT
gujaf-206	346	1	ifac	ifac	NOUN
gujaf-206	346	2	handbook	handbook	NOUN
gujaf-206	346	3	of	of	ADP
gujaf-206	346	4	international	international	ADJ
gujaf-206	346	5	public	public	ADJ
gujaf-206	346	6	sector	sector	NOUN
gujaf-206	346	7	accounting	accounting	NOUN
gujaf-206	346	8	pronouncements	pronouncement	NOUN
gujaf-206	346	9	.	.	PUNCT
gujaf-206	347	1	new	new	PROPN
gujaf-206	347	2	york	york	PROPN
gujaf-206	347	3	:	:	PUNCT
gujaf-206	347	4	ifac	ifac	NOUN
gujaf-206	347	5	.	.	PUNCT
gujaf-206	348	1	kaminski	kaminski	PROPN
gujaf-206	348	2	,	,	PUNCT
gujaf-206	348	3	j.	j.	PROPN
gujaf-206	348	4	(	(	PUNCT
gujaf-206	348	5	2011	2011	NUM
gujaf-206	348	6	)	)	PUNCT
gujaf-206	348	7	.	.	PUNCT
gujaf-206	349	1	diffusion	diffusion	NOUN
gujaf-206	349	2	of	of	ADP
gujaf-206	349	3	innovation	innovation	NOUN
gujaf-206	349	4	theory	theory	NOUN
gujaf-206	349	5	.	.	PUNCT
gujaf-206	350	1	canadian	canadian	ADJ
gujaf-206	350	2	journal	journal	PROPN
gujaf-206	350	3	of	of	ADP
gujaf-206	350	4	nursing	nursing	NOUN
gujaf-206	350	5	informatics	informatic	NOUN
gujaf-206	350	6	,	,	PUNCT
gujaf-206	350	7	6(2	6(2	NUM
gujaf-206	350	8	)	)	PUNCT
gujaf-206	350	9	.	.	PUNCT
gujaf-206	351	1	http://cjni.net/journal/?p=1444	http://cjni.net/journal/?p=1444	NOUN
gujaf-206	351	2	krejcie	krejcie	NOUN
gujaf-206	351	3	,	,	PUNCT
gujaf-206	351	4	r.	r.	PROPN
gujaf-206	351	5	v.	v.	PROPN
gujaf-206	351	6	,	,	PUNCT
gujaf-206	351	7	&	&	CCONJ
gujaf-206	351	8	morgan	morgan	PROPN
gujaf-206	351	9	,	,	PUNCT
gujaf-206	351	10	d.y	d.y	PROPN
gujaf-206	351	11	.	.	PROPN
gujaf-206	351	12	(	(	PUNCT
gujaf-206	351	13	1970	1970	NUM
gujaf-206	351	14	)	)	PUNCT
gujaf-206	351	15	.	.	PUNCT
gujaf-206	352	1	determining	determine	VERB
gujaf-206	352	2	sample	sample	NOUN
gujaf-206	352	3	size	size	NOUN
gujaf-206	352	4	for	for	ADP
gujaf-206	352	5	research	research	NOUN
gujaf-206	352	6	activities	activity	NOUN
gujaf-206	352	7	.	.	PUNCT
gujaf-206	353	1	the	the	DET
gujaf-206	353	2	journal	journal	NOUN
gujaf-206	353	3	of	of	ADP
gujaf-206	353	4	psychological	psychological	ADJ
gujaf-206	353	5	measurement	measurement	NOUN
gujaf-206	353	6	,	,	PUNCT
gujaf-206	353	7	30	30	NUM
gujaf-206	353	8	,	,	PUNCT
gujaf-206	353	9	607	607	NUM
gujaf-206	353	10	-	-	SYM
gujaf-206	353	11	610	610	NUM
gujaf-206	353	12	liguori	liguori	ADJ
gujaf-206	353	13	,	,	PUNCT
gujaf-206	353	14	m.	m.	NOUN
gujaf-206	353	15	&	&	CCONJ
gujaf-206	353	16	steccolini	steccolini	PROPN
gujaf-206	353	17	,	,	PUNCT
gujaf-206	353	18	i.	i.	PROPN
gujaf-206	353	19	(	(	PUNCT
gujaf-206	353	20	2014	2014	NUM
gujaf-206	353	21	)	)	PUNCT
gujaf-206	353	22	.	.	PUNCT
gujaf-206	354	1	accounting	accounting	NOUN
gujaf-206	354	2	,	,	PUNCT
gujaf-206	354	3	innovation	innovation	NOUN
gujaf-206	354	4	and	and	CCONJ
gujaf-206	354	5	public	public	ADJ
gujaf-206	354	6	-	-	PUNCT
gujaf-206	354	7	sector	sector	NOUN
gujaf-206	354	8	change	change	NOUN
gujaf-206	354	9	:	:	PUNCT
gujaf-206	354	10	translating	translate	VERB
gujaf-206	354	11	reforms	reform	NOUN
gujaf-206	354	12	into	into	ADP
gujaf-206	354	13	change	change	NOUN
gujaf-206	354	14	?	?	PUNCT
gujaf-206	355	1	critical	critical	ADJ
gujaf-206	355	2	perspectives	perspective	NOUN
gujaf-206	355	3	on	on	ADP
gujaf-206	355	4	accounting	account	VERB
gujaf-206	355	5	,	,	PUNCT
gujaf-206	355	6	25(4/5	25(4/5	NOUN
gujaf-206	355	7	)	)	PUNCT
gujaf-206	355	8	,	,	PUNCT
gujaf-206	355	9	319	319	NUM
gujaf-206	355	10	-	-	SYM
gujaf-206	355	11	323	323	NUM
gujaf-206	355	12	lin	lin	PROPN
gujaf-206	355	13	,	,	PUNCT
gujaf-206	355	14	j.	j.	PROPN
gujaf-206	355	15	y.	y.	PROPN
gujaf-206	355	16	c.	c.	PROPN
gujaf-206	355	17	,	,	PUNCT
gujaf-206	355	18	wang	wang	PROPN
gujaf-206	355	19	,	,	PUNCT
gujaf-206	355	20	e.	e.	PROPN
gujaf-206	355	21	s.	s.	PROPN
gujaf-206	355	22	t.	t.	PROPN
gujaf-206	355	23	,	,	PUNCT
gujaf-206	355	24	kao	kao	PROPN
gujaf-206	355	25	,	,	PUNCT
gujaf-206	355	26	l.	l.	PROPN
gujaf-206	355	27	l.	l.	PROPN
gujaf-206	355	28	y.	y.	PROPN
gujaf-206	355	29	,	,	PUNCT
gujaf-206	355	30	&	&	CCONJ
gujaf-206	355	31	cheng	cheng	PROPN
gujaf-206	355	32	,	,	PUNCT
gujaf-206	355	33	j.	j.	PROPN
gujaf-206	355	34	m.	m.	PROPN
gujaf-206	355	35	s.	s.	PROPN
gujaf-206	355	36	(	(	PUNCT
gujaf-206	355	37	2007	2007	NUM
gujaf-206	355	38	)	)	PUNCT
gujaf-206	355	39	.	.	PUNCT
gujaf-206	356	1	a	a	DET
gujaf-206	356	2	study	study	NOUN
gujaf-206	356	3	of	of	ADP
gujaf-206	356	4	the	the	DET
gujaf-206	356	5	perceived	perceive	VERB
gujaf-206	356	6	recognition	recognition	NOUN
gujaf-206	356	7	affecting	affect	VERB
gujaf-206	356	8	the	the	DET
gujaf-206	356	9	adoption	adoption	NOUN
gujaf-206	356	10	of	of	ADP
gujaf-206	356	11	innovation	innovation	NOUN
gujaf-206	356	12	in	in	ADP
gujaf-206	356	13	respect	respect	NOUN
gujaf-206	356	14	to	to	ADP
gujaf-206	356	15	the	the	DET
gujaf-206	356	16	online	online	ADJ
gujaf-206	356	17	game	game	NOUN
gujaf-206	356	18	in	in	ADP
gujaf-206	356	19	taiwan	taiwan	PROPN
gujaf-206	356	20	.	.	PUNCT
gujaf-206	357	1	cyber	cyber	PROPN
gujaf-206	357	2	psychology	psychology	NOUN
gujaf-206	357	3	and	and	CCONJ
gujaf-206	357	4	behavior	behavior	NOUN
gujaf-206	357	5	,	,	PUNCT
gujaf-206	357	6	10	10	NUM
gujaf-206	357	7	,	,	PUNCT
gujaf-206	357	8	813–816	813–816	NUM
gujaf-206	357	9	.	.	PUNCT
gujaf-206	358	1	martins	martin	NOUN
gujaf-206	358	2	,	,	PUNCT
gujaf-206	358	3	c.b.m.j	c.b.m.j	PROPN
gujaf-206	358	4	.	.	PROPN
gujaf-206	358	5	,	,	PUNCT
gujaf-206	358	6	steil	steil	PROPN
gujaf-206	358	7	,	,	PUNCT
gujaf-206	358	8	a.v	a.v	PROPN
gujaf-206	358	9	.	.	PROPN
gujaf-206	358	10	,	,	PUNCT
gujaf-206	358	11	and	and	CCONJ
gujaf-206	358	12	todesco	todesco	PROPN
gujaf-206	358	13	,	,	PUNCT
gujaf-206	358	14	j.l	j.l	PROPN
gujaf-206	358	15	.	.	PROPN
gujaf-206	358	16	(	(	PUNCT
gujaf-206	358	17	2004	2004	NUM
gujaf-206	358	18	)	)	PUNCT
gujaf-206	358	19	.	.	PUNCT
gujaf-206	359	1	factors	factor	NOUN
gujaf-206	359	2	influencing	influence	VERB
gujaf-206	359	3	the	the	DET
gujaf-206	359	4	adoption	adoption	NOUN
gujaf-206	359	5	of	of	ADP
gujaf-206	359	6	the	the	DET
gujaf-206	359	7	internet	internet	NOUN
gujaf-206	359	8	as	as	ADP
gujaf-206	359	9	a	a	DET
gujaf-206	359	10	teaching	teaching	NOUN
gujaf-206	359	11	tool	tool	NOUN
gujaf-206	359	12	at	at	ADP
gujaf-206	359	13	foreign	foreign	ADJ
gujaf-206	359	14	language	language	NOUN
gujaf-206	359	15	schools	school	NOUN
gujaf-206	359	16	.	.	PUNCT
gujaf-206	360	1	computers	computer	NOUN
gujaf-206	360	2	and	and	CCONJ
gujaf-206	360	3	education	education	NOUN
gujaf-206	360	4	,	,	PUNCT
gujaf-206	360	5	42	42	NUM
gujaf-206	360	6	,	,	PUNCT
gujaf-206	360	7	353	353	NUM
gujaf-206	360	8	-	-	SYM
gujaf-206	360	9	74	74	NUM
gujaf-206	360	10	.	.	PUNCT
gujaf-206	361	1	moore	moore	PROPN
gujaf-206	361	2	,	,	PUNCT
gujaf-206	361	3	g.	g.	PROPN
gujaf-206	361	4	c.	c.	PROPN
gujaf-206	361	5	,	,	PUNCT
gujaf-206	361	6	&	&	CCONJ
gujaf-206	361	7	benbasat	benbasat	PROPN
gujaf-206	361	8	,	,	PUNCT
gujaf-206	361	9	i.	i.	NOUN
gujaf-206	361	10	(	(	PUNCT
gujaf-206	361	11	1991	1991	NUM
gujaf-206	361	12	)	)	PUNCT
gujaf-206	361	13	.	.	PUNCT
gujaf-206	362	1	development	development	NOUN
gujaf-206	362	2	of	of	ADP
gujaf-206	362	3	an	an	DET
gujaf-206	362	4	instrument	instrument	NOUN
gujaf-206	362	5	to	to	PART
gujaf-206	362	6	measure	measure	VERB
gujaf-206	362	7	the	the	DET
gujaf-206	362	8	perceptions	perception	NOUN
gujaf-206	362	9	of	of	ADP
gujaf-206	362	10	adopting	adopt	VERB
gujaf-206	362	11	an	an	DET
gujaf-206	362	12	information	information	NOUN
gujaf-206	362	13	technology	technology	NOUN
gujaf-206	362	14	innovation	innovation	NOUN
gujaf-206	362	15	.	.	PUNCT
gujaf-206	363	1	information	information	NOUN
gujaf-206	363	2	systems	system	NOUN
gujaf-206	363	3	research	research	NOUN
gujaf-206	363	4	,	,	PUNCT
gujaf-206	363	5	2(3	2(3	NUM
gujaf-206	363	6	)	)	PUNCT
gujaf-206	363	7	,	,	PUNCT
gujaf-206	363	8	192222	192222	NUM
gujaf-206	363	9	.	.	PUNCT
gujaf-206	364	1	ndubisi	ndubisi	PROPN
gujaf-206	364	2	,	,	PUNCT
gujaf-206	364	3	n.	n.	PROPN
gujaf-206	364	4	o.	o.	PROPN
gujaf-206	364	5	,	,	PUNCT
gujaf-206	364	6	&	&	CCONJ
gujaf-206	364	7	sinti	sinti	PROPN
gujaf-206	364	8	,	,	PUNCT
gujaf-206	364	9	q.	q.	PROPN
gujaf-206	364	10	(	(	PUNCT
gujaf-206	364	11	2006	2006	NUM
gujaf-206	364	12	)	)	PUNCT
gujaf-206	364	13	.	.	PUNCT
gujaf-206	365	1	consumer	consumer	NOUN
gujaf-206	365	2	attitudes	attitude	NOUN
gujaf-206	365	3	,	,	PUNCT
gujaf-206	365	4	system	system	NOUN
gujaf-206	365	5	’s	’s	PART
gujaf-206	365	6	characteristics	characteristic	NOUN
gujaf-206	365	7	and	and	CCONJ
gujaf-206	365	8	internet	internet	NOUN
gujaf-206	365	9	banking	banking	NOUN
gujaf-206	365	10	adoption	adoption	NOUN
gujaf-206	365	11	in	in	ADP
gujaf-206	365	12	malaysia	malaysia	PROPN
gujaf-206	365	13	.	.	PUNCT
gujaf-206	366	1	management	management	NOUN
gujaf-206	366	2	research	research	NOUN
gujaf-206	366	3	news	news	NOUN
gujaf-206	366	4	,	,	PUNCT
gujaf-206	366	5	29	29	NUM
gujaf-206	366	6	(	(	PUNCT
gujaf-206	366	7	1	1	NUM
gujaf-206	366	8	)	)	PUNCT
gujaf-206	366	9	,	,	PUNCT
gujaf-206	366	10	16–27	16–27	NUM
gujaf-206	366	11	.	.	PUNCT
gujaf-206	367	1	nongo	nongo	PROPN
gujaf-206	367	2	j.	j.	PROPN
gujaf-206	367	3	y.	y.	PROPN
gujaf-206	367	4	(	(	PUNCT
gujaf-206	367	5	2014	2014	NUM
gujaf-206	367	6	)	)	PUNCT
gujaf-206	367	7	.	.	PUNCT
gujaf-206	368	1	ipsas	ipsa	NOUN
gujaf-206	368	2	issue	issue	NOUN
gujaf-206	368	3	for	for	ADP
gujaf-206	368	4	public	public	ADJ
gujaf-206	368	5	finance	finance	NOUN
gujaf-206	368	6	management	management	NOUN
gujaf-206	368	7	executive	executive	NOUN
gujaf-206	368	8	–	–	PUNCT
gujaf-206	368	9	ipsas	ipsas	PROPN
gujaf-206	368	10	outlook	outlook	NOUN
gujaf-206	368	11	.	.	PUNCT
gujaf-206	369	1	e.	e.	PROPN
gujaf-206	369	2	y.com/ipsas	y.com/ipsas	PROPN
gujaf-206	369	3	.	.	PUNCT
gujaf-206	370	1	pankratz	pankratz	NOUN
gujaf-206	370	2	,	,	PUNCT
gujaf-206	370	3	m.	m.	NOUN
gujaf-206	370	4	,	,	PUNCT
gujaf-206	370	5	hallfors	hallfor	NOUN
gujaf-206	370	6	,	,	PUNCT
gujaf-206	370	7	d.	d.	PROPN
gujaf-206	370	8	,	,	PUNCT
gujaf-206	370	9	&	&	CCONJ
gujaf-206	370	10	cho	cho	PROPN
gujaf-206	370	11	,	,	PUNCT
gujaf-206	370	12	h.	h.	PROPN
gujaf-206	370	13	(	(	PUNCT
gujaf-206	370	14	2002	2002	NUM
gujaf-206	370	15	)	)	PUNCT
gujaf-206	370	16	.	.	PUNCT
gujaf-206	371	1	measuring	measure	VERB
gujaf-206	371	2	perceptions	perception	NOUN
gujaf-206	371	3	of	of	ADP
gujaf-206	371	4	innovation	innovation	NOUN
gujaf-206	371	5	adoption	adoption	NOUN
gujaf-206	371	6	:	:	PUNCT
gujaf-206	371	7	the	the	DET
gujaf-206	371	8	diffusion	diffusion	NOUN
gujaf-206	371	9	of	of	ADP
gujaf-206	371	10	a	a	DET
gujaf-206	371	11	federal	federal	ADJ
gujaf-206	371	12	drug	drug	NOUN
gujaf-206	371	13	prevention	prevention	NOUN
gujaf-206	371	14	policy	policy	NOUN
gujaf-206	371	15	.	.	PUNCT
gujaf-206	372	1	health	health	NOUN
gujaf-206	372	2	education	education	NOUN
gujaf-206	372	3	research	research	NOUN
gujaf-206	372	4	,	,	PUNCT
gujaf-206	372	5	17(3	17(3	NUM
gujaf-206	372	6	)	)	PUNCT
gujaf-206	372	7	,	,	PUNCT
gujaf-206	372	8	315–326	315–326	NUM
gujaf-206	372	9	.	.	PUNCT
gujaf-206	373	1	http://dx.doi.org/10.1108/10650740910921564	http://dx.doi.org/10.1108/10650740910921564	PROPN
gujaf-206	373	2	http://cjni.net/journal/?p=1444	http://cjni.net/journal/?p=1444	PROPN
gujaf-206	373	3	gusau	gusau	ADJ
gujaf-206	373	4	journal	journal	NOUN
gujaf-206	373	5	of	of	ADP
gujaf-206	373	6	accounting	accounting	NOUN
gujaf-206	373	7	and	and	CCONJ
gujaf-206	373	8	finance	finance	NOUN
gujaf-206	373	9	,	,	PUNCT
gujaf-206	373	10	vol	vol	NOUN
gujaf-206	373	11	.	.	PROPN
gujaf-206	373	12	4	4	NUM
gujaf-206	373	13	,	,	PUNCT
gujaf-206	373	14	issue	issue	NOUN
gujaf-206	373	15	1	1	NUM
gujaf-206	373	16	,	,	PUNCT
gujaf-206	373	17	april	april	PROPN
gujaf-206	373	18	,	,	PUNCT
gujaf-206	373	19	2023	2023	NUM
gujaf-206	373	20	53	53	NUM
gujaf-206	373	21	peter	peter	PROPN
gujaf-206	373	22	,	,	PUNCT
gujaf-206	373	23	k.	k.	PROPN
gujaf-206	373	24	n.	n.	PROPN
gujaf-206	373	25	,	,	PUNCT
gujaf-206	373	26	ritho	ritho	NOUN
gujaf-206	373	27	,	,	PUNCT
gujaf-206	373	28	c.	c.	PROPN
gujaf-206	373	29	,	,	PUNCT
gujaf-206	373	30	olweny	olweny	VERB
gujaf-206	373	31	,	,	PUNCT
gujaf-206	373	32	t.	t.	PROPN
gujaf-206	373	33	,	,	PUNCT
gujaf-206	373	34	&	&	CCONJ
gujaf-206	373	35	wanderi	wanderi	PROPN
gujaf-206	373	36	,	,	PUNCT
gujaf-206	373	37	m.	m.	NOUN
gujaf-206	373	38	p.	p.	PROPN
gujaf-206	373	39	(	(	PUNCT
gujaf-206	373	40	2012	2012	NUM
gujaf-206	373	41	)	)	PUNCT
gujaf-206	373	42	.	.	PUNCT
gujaf-206	374	1	internet	internet	NOUN
gujaf-206	374	2	banking	banking	NOUN
gujaf-206	374	3	adoption	adoption	NOUN
gujaf-206	374	4	in	in	ADP
gujaf-206	374	5	kenya	kenya	PROPN
gujaf-206	374	6	:	:	PUNCT
gujaf-206	374	7	the	the	DET
gujaf-206	374	8	case	case	NOUN
gujaf-206	374	9	of	of	ADP
gujaf-206	374	10	nairobi	nairobi	PROPN
gujaf-206	374	11	county	county	PROPN
gujaf-206	374	12	.	.	PUNCT
gujaf-206	375	1	international	international	ADJ
gujaf-206	375	2	journal	journal	PROPN
gujaf-206	375	3	of	of	ADP
gujaf-206	375	4	business	business	NOUN
gujaf-206	375	5	and	and	CCONJ
gujaf-206	375	6	social	social	ADJ
gujaf-206	375	7	science	science	NOUN
gujaf-206	375	8	,	,	PUNCT
gujaf-206	375	9	3	3	NUM
gujaf-206	375	10	,	,	PUNCT
gujaf-206	375	11	246–252	246–252	NUM
gujaf-206	375	12	.	.	PUNCT
gujaf-206	376	1	rogers	rogers	PROPN
gujaf-206	376	2	,	,	PUNCT
gujaf-206	376	3	e.	e.	PROPN
gujaf-206	376	4	m.	m.	PROPN
gujaf-206	376	5	(	(	PUNCT
gujaf-206	376	6	1995	1995	NUM
gujaf-206	376	7	)	)	PUNCT
gujaf-206	376	8	.	.	PUNCT
gujaf-206	377	1	diffusion	diffusion	NOUN
gujaf-206	377	2	of	of	ADP
gujaf-206	377	3	innovations	innovation	NOUN
gujaf-206	377	4	(	(	PUNCT
gujaf-206	377	5	4th	4th	ADJ
gujaf-206	377	6	ed	ed	NOUN
gujaf-206	377	7	.	.	PUNCT
gujaf-206	377	8	)	)	PUNCT
gujaf-206	377	9	.	.	PUNCT
gujaf-206	378	1	new	new	PROPN
gujaf-206	378	2	york	york	PROPN
gujaf-206	378	3	:	:	PUNCT
gujaf-206	378	4	free	free	ADJ
gujaf-206	378	5	press	press	NOUN
gujaf-206	378	6	.	.	PUNCT
gujaf-206	379	1	rogers	rogers	PROPN
gujaf-206	379	2	,	,	PUNCT
gujaf-206	379	3	e.	e.	PROPN
gujaf-206	379	4	m.	m.	PROPN
gujaf-206	379	5	(	(	PUNCT
gujaf-206	379	6	2003	2003	NUM
gujaf-206	379	7	)	)	PUNCT
gujaf-206	379	8	.	.	PUNCT
gujaf-206	380	1	diffusion	diffusion	NOUN
gujaf-206	380	2	of	of	ADP
gujaf-206	380	3	innovations	innovation	NOUN
gujaf-206	380	4	(	(	PUNCT
gujaf-206	380	5	5th	5th	ADJ
gujaf-206	380	6	ed	ed	NOUN
gujaf-206	380	7	.	.	PUNCT
gujaf-206	380	8	)	)	PUNCT
gujaf-206	380	9	.	.	PUNCT
gujaf-206	381	1	new	new	PROPN
gujaf-206	381	2	york	york	PROPN
gujaf-206	381	3	:	:	PUNCT
gujaf-206	381	4	free	free	ADJ
gujaf-206	381	5	press	press	PROPN
gujaf-206	381	6	.	.	PUNCT
gujaf-206	382	1	sanni	sanni	PROPN
gujaf-206	382	2	,	,	PUNCT
gujaf-206	382	3	s.	s.	PROPN
gujaf-206	382	4	m.	m.	PROPN
gujaf-206	382	5	,	,	PUNCT
gujaf-206	382	6	ngah	ngah	PROPN
gujaf-206	382	7	,	,	PUNCT
gujaf-206	382	8	z.	z.	PROPN
gujaf-206	382	9	a.	a.	PROPN
gujaf-206	382	10	,	,	PUNCT
gujaf-206	382	11	abdul	abdul	PROPN
gujaf-206	382	12	karim	karim	PROPN
gujaf-206	382	13	,	,	PUNCT
gujaf-206	382	14	n.	n.	PROPN
gujaf-206	382	15	h.	h.	PROPN
gujaf-206	382	16	,	,	PUNCT
gujaf-206	382	17	abdullah	abdullah	PROPN
gujaf-206	382	18	,	,	PUNCT
gujaf-206	382	19	n.	n.	NOUN
gujaf-206	382	20	,	,	PUNCT
gujaf-206	382	21	&	&	CCONJ
gujaf-206	382	22	waheed	waheed	PROPN
gujaf-206	382	23	,	,	PUNCT
gujaf-206	382	24	m.	m.	NOUN
gujaf-206	382	25	(	(	PUNCT
gujaf-206	382	26	2013	2013	NUM
gujaf-206	382	27	)	)	PUNCT
gujaf-206	382	28	.	.	PUNCT
gujaf-206	383	1	using	use	VERB
gujaf-206	383	2	the	the	DET
gujaf-206	383	3	diffusion	diffusion	NOUN
gujaf-206	383	4	of	of	ADP
gujaf-206	383	5	innovation	innovation	NOUN
gujaf-206	383	6	concept	concept	NOUN
gujaf-206	383	7	to	to	PART
gujaf-206	383	8	explain	explain	VERB
gujaf-206	383	9	the	the	DET
gujaf-206	383	10	factors	factor	NOUN
gujaf-206	383	11	that	that	PRON
gujaf-206	383	12	contribute	contribute	VERB
gujaf-206	383	13	to	to	ADP
gujaf-206	383	14	the	the	DET
gujaf-206	383	15	adoption	adoption	NOUN
gujaf-206	383	16	rate	rate	NOUN
gujaf-206	383	17	of	of	ADP
gujaf-206	383	18	e	e	NOUN
gujaf-206	383	19	-	-	NOUN
gujaf-206	383	20	journal	journal	ADJ
gujaf-206	383	21	publishing	publishing	NOUN
gujaf-206	383	22	.	.	PUNCT
gujaf-206	384	1	serial	serial	ADJ
gujaf-206	384	2	review	review	NOUN
gujaf-206	384	3	,	,	PUNCT
gujaf-206	384	4	serrev-01011	serrev-01011	ADV
gujaf-206	384	5	,	,	PUNCT
gujaf-206	384	6	1	1	NUM
gujaf-206	384	7	-	-	SYM
gujaf-206	384	8	8	8	NUM
gujaf-206	384	9	http://dx.doi.org/10.1016/j.serrev.2013.10.001	http://dx.doi.org/10.1016/j.serrev.2013.10.001	NOUN
gujaf-206	384	10	sarel	sarel	NOUN
gujaf-206	384	11	,	,	PUNCT
gujaf-206	384	12	d.	d.	PROPN
gujaf-206	384	13	&	&	CCONJ
gujaf-206	384	14	marmorstein	marmorstein	PROPN
gujaf-206	384	15	,	,	PUNCT
gujaf-206	384	16	h.	h.	PROPN
gujaf-206	384	17	(	(	PUNCT
gujaf-206	384	18	2003	2003	NUM
gujaf-206	384	19	)	)	PUNCT
gujaf-206	384	20	.	.	PUNCT
gujaf-206	385	1	marketing	market	VERB
gujaf-206	385	2	online	online	ADJ
gujaf-206	385	3	banking	banking	NOUN
gujaf-206	385	4	services	service	NOUN
gujaf-206	385	5	:	:	PUNCT
gujaf-206	385	6	the	the	DET
gujaf-206	385	7	voice	voice	NOUN
gujaf-206	385	8	of	of	ADP
gujaf-206	385	9	the	the	DET
gujaf-206	385	10	customer	customer	NOUN
gujaf-206	385	11	.	.	PUNCT
gujaf-206	386	1	journal	journal	PROPN
gujaf-206	386	2	of	of	ADP
gujaf-206	386	3	financial	financial	ADJ
gujaf-206	386	4	service	service	NOUN
gujaf-206	386	5	marketing	marketing	NOUN
gujaf-206	386	6	,	,	PUNCT
gujaf-206	386	7	8(2	8(2	NUM
gujaf-206	386	8	)	)	PUNCT
gujaf-206	386	9	,	,	PUNCT
gujaf-206	386	10	106	106	NUM
gujaf-206	386	11	-	-	SYM
gujaf-206	386	12	118	118	NUM
gujaf-206	386	13	.	.	PUNCT
gujaf-206	387	1	schaik	schaik	NOUN
gujaf-206	387	2	,	,	PUNCT
gujaf-206	387	3	f.	f.	PROPN
gujaf-206	387	4	v.	v.	PROPN
gujaf-206	387	5	(	(	PUNCT
gujaf-206	387	6	2014	2014	NUM
gujaf-206	387	7	)	)	PUNCT
gujaf-206	387	8	.	.	PUNCT
gujaf-206	388	1	auditing	audit	VERB
gujaf-206	388	2	cash	cash	NOUN
gujaf-206	388	3	basis	basis	NOUN
gujaf-206	388	4	ipsas	ipsa	NOUN
gujaf-206	388	5	financial	financial	ADJ
gujaf-206	388	6	statements	statement	NOUN
gujaf-206	388	7	.	.	PUNCT
gujaf-206	389	1	international	international	ADJ
gujaf-206	389	2	journal	journal	NOUN
gujaf-206	389	3	of	of	ADP
gujaf-206	389	4	government	government	NOUN
gujaf-206	389	5	auditing	auditing	NOUN
gujaf-206	389	6	,	,	PUNCT
gujaf-206	389	7	41(4	41(4	NUM
gujaf-206	389	8	)	)	PUNCT
gujaf-206	389	9	,	,	PUNCT
gujaf-206	389	10	15	15	NUM
gujaf-206	389	11	-	-	SYM
gujaf-206	389	12	19	19	NUM
gujaf-206	389	13	scott	scott	PROPN
gujaf-206	389	14	,	,	PUNCT
gujaf-206	389	15	s.	s.	PROPN
gujaf-206	389	16	d.	d.	PROPN
gujaf-206	389	17	,	,	PUNCT
gujaf-206	389	18	plotnikoff	plotnikoff	PROPN
gujaf-206	389	19	,	,	PUNCT
gujaf-206	389	20	r.	r.	PROPN
gujaf-206	389	21	c.	c.	PROPN
gujaf-206	389	22	,	,	PUNCT
gujaf-206	389	23	karunamuni	karunamuni	PROPN
gujaf-206	389	24	,	,	PUNCT
gujaf-206	389	25	n.	n.	NOUN
gujaf-206	389	26	,	,	PUNCT
gujaf-206	389	27	bize	bize	PROPN
gujaf-206	389	28	,	,	PUNCT
gujaf-206	389	29	r.	r.	PROPN
gujaf-206	389	30	,	,	PUNCT
gujaf-206	389	31	&	&	CCONJ
gujaf-206	389	32	rodgers	rodgers	PROPN
gujaf-206	389	33	,	,	PUNCT
gujaf-206	389	34	w.	w.	PROPN
gujaf-206	389	35	(	(	PUNCT
gujaf-206	389	36	2008	2008	NUM
gujaf-206	389	37	)	)	PUNCT
gujaf-206	389	38	.	.	PUNCT
gujaf-206	390	1	factors	factor	NOUN
gujaf-206	390	2	influencing	influence	VERB
gujaf-206	390	3	the	the	DET
gujaf-206	390	4	adoption	adoption	NOUN
gujaf-206	390	5	of	of	ADP
gujaf-206	390	6	an	an	DET
gujaf-206	390	7	innovation	innovation	NOUN
gujaf-206	390	8	:	:	PUNCT
gujaf-206	390	9	an	an	DET
gujaf-206	390	10	examination	examination	NOUN
gujaf-206	390	11	of	of	ADP
gujaf-206	390	12	the	the	DET
gujaf-206	390	13	uptake	uptake	NOUN
gujaf-206	390	14	of	of	ADP
gujaf-206	390	15	the	the	DET
gujaf-206	390	16	canadian	canadian	ADJ
gujaf-206	390	17	heart	heart	NOUN
gujaf-206	390	18	health	health	NOUN
gujaf-206	390	19	kit	kit	NOUN
gujaf-206	390	20	(	(	PUNCT
gujaf-206	390	21	hhk	hhk	NOUN
gujaf-206	390	22	)	)	PUNCT
gujaf-206	390	23	.	.	PUNCT
gujaf-206	391	1	implementation	implementation	NOUN
gujaf-206	391	2	science	science	NOUN
gujaf-206	391	3	,	,	PUNCT
gujaf-206	391	4	3(1	3(1	NUM
gujaf-206	391	5	)	)	PUNCT
gujaf-206	391	6	,	,	PUNCT
gujaf-206	391	7	41	41	NUM
gujaf-206	391	8	.	.	PUNCT
gujaf-206	392	1	http://dx.doi.org/	http://dx.doi.org/	PRON
gujaf-206	392	2	10.1186/1748	10.1186/1748	NUM
gujaf-206	392	3	-	-	SYM
gujaf-206	392	4	5908	5908	NUM
gujaf-206	392	5	-	-	PUNCT
gujaf-206	392	6	3	3	NUM
gujaf-206	392	7	-	-	SYM
gujaf-206	392	8	41	41	NUM
gujaf-206	392	9	(	(	PUNCT
gujaf-206	392	10	retrieved	retrieve	VERB
gujaf-206	392	11	july	july	PROPN
gujaf-206	392	12	2013	2013	NUM
gujaf-206	392	13	from	from	ADP
gujaf-206	392	14	http://www.implementation	http://www.implementation	PROPN
gujaf-206	392	15	science.com/content/3/1/41	science.com/content/3/1/41	PROPN
gujaf-206	392	16	)	)	PUNCT
gujaf-206	392	17	seyal	seyal	PROPN
gujaf-206	392	18	,	,	PUNCT
gujaf-206	392	19	a.	a.	PROPN
gujaf-206	392	20	h.	h.	PROPN
gujaf-206	392	21	,	,	PUNCT
gujaf-206	392	22	&	&	CCONJ
gujaf-206	392	23	rahman	rahman	PROPN
gujaf-206	392	24	,	,	PUNCT
gujaf-206	392	25	m.	m.	PROPN
gujaf-206	392	26	n.	n.	PROPN
gujaf-206	392	27	a.	a.	PROPN
gujaf-206	392	28	,	,	PUNCT
gujaf-206	392	29	2003	2003	NUM
gujaf-206	392	30	.	.	PUNCT
gujaf-206	393	1	a	a	DET
gujaf-206	393	2	preliminary	preliminary	ADJ
gujaf-206	393	3	investigation	investigation	NOUN
gujaf-206	393	4	of	of	ADP
gujaf-206	393	5	e	e	NOUN
gujaf-206	393	6	-	-	NOUN
gujaf-206	393	7	commerce	commerce	NOUN
gujaf-206	393	8	adoption	adoption	NOUN
gujaf-206	393	9	in	in	ADP
gujaf-206	393	10	small	small	ADJ
gujaf-206	393	11	and	and	CCONJ
gujaf-206	393	12	medium	medium	ADJ
gujaf-206	393	13	enterprises	enterprise	NOUN
gujaf-206	393	14	in	in	ADP
gujaf-206	393	15	brunei	brunei	PROPN
gujaf-206	393	16	.	.	PUNCT
gujaf-206	394	1	journal	journal	PROPN
gujaf-206	394	2	of	of	ADP
gujaf-206	394	3	global	global	ADJ
gujaf-206	394	4	information	information	PROPN
gujaf-206	394	5	technology	technology	NOUN
gujaf-206	394	6	management	management	NOUN
gujaf-206	394	7	,	,	PUNCT
gujaf-206	394	8	6	6	NUM
gujaf-206	394	9	(	(	PUNCT
gujaf-206	394	10	2	2	NUM
gujaf-206	394	11	)	)	PUNCT
gujaf-206	394	12	,	,	PUNCT
gujaf-206	394	13	6	6	NUM
gujaf-206	394	14	-	-	SYM
gujaf-206	394	15	26	26	NUM
gujaf-206	394	16	.	.	PUNCT
gujaf-206	395	1	taylor	taylor	PROPN
gujaf-206	395	2	,	,	PUNCT
gujaf-206	395	3	s.	s.	PROPN
gujaf-206	395	4	,	,	PUNCT
gujaf-206	395	5	&	&	CCONJ
gujaf-206	395	6	todd	todd	PROPN
gujaf-206	395	7	,	,	PUNCT
gujaf-206	395	8	p.	p.	NOUN
gujaf-206	395	9	(	(	PUNCT
gujaf-206	395	10	1995	1995	NUM
gujaf-206	395	11	)	)	PUNCT
gujaf-206	395	12	.	.	PUNCT
gujaf-206	396	1	decomposition	decomposition	NOUN
gujaf-206	396	2	and	and	CCONJ
gujaf-206	396	3	crossover	crossover	ADP
gujaf-206	396	4	effect	effect	NOUN
gujaf-206	396	5	in	in	ADP
gujaf-206	396	6	the	the	DET
gujaf-206	396	7	theory	theory	NOUN
gujaf-206	396	8	of	of	ADP
gujaf-206	396	9	planned	planned	ADJ
gujaf-206	396	10	behavior	behavior	NOUN
gujaf-206	396	11	:	:	PUNCT
gujaf-206	396	12	a	a	DET
gujaf-206	396	13	study	study	NOUN
gujaf-206	396	14	of	of	ADP
gujaf-206	396	15	consumer	consumer	NOUN
gujaf-206	396	16	adoption	adoption	NOUN
gujaf-206	396	17	intentions	intention	NOUN
gujaf-206	396	18	.	.	PUNCT
gujaf-206	397	1	international	international	ADJ
gujaf-206	397	2	journal	journal	PROPN
gujaf-206	397	3	of	of	ADP
gujaf-206	397	4	research	research	NOUN
gujaf-206	397	5	in	in	ADP
gujaf-206	397	6	marketing	marketing	NOUN
gujaf-206	397	7	,	,	PUNCT
gujaf-206	397	8	12(2	12(2	NUM
gujaf-206	397	9	)	)	PUNCT
gujaf-206	397	10	,	,	PUNCT
gujaf-206	397	11	137	137	NUM
gujaf-206	397	12	-	-	SYM
gujaf-206	397	13	155	155	NUM
gujaf-206	397	14	wang	wang	PROPN
gujaf-206	397	15	,	,	PUNCT
gujaf-206	397	16	e.	e.	PROPN
gujaf-206	397	17	s.	s.	PROPN
gujaf-206	397	18	(	(	PUNCT
gujaf-206	397	19	2014	2014	NUM
gujaf-206	397	20	)	)	PUNCT
gujaf-206	397	21	.	.	PUNCT
gujaf-206	398	1	perceived	perceive	VERB
gujaf-206	398	2	control	control	NOUN
gujaf-206	398	3	and	and	CCONJ
gujaf-206	398	4	gender	gender	NOUN
gujaf-206	398	5	difference	difference	NOUN
gujaf-206	398	6	on	on	ADP
gujaf-206	398	7	the	the	DET
gujaf-206	398	8	relationship	relationship	NOUN
gujaf-206	398	9	between	between	ADP
gujaf-206	398	10	trialability	trialability	NOUN
gujaf-206	398	11	and	and	CCONJ
gujaf-206	398	12	intent	intent	NOUN
gujaf-206	398	13	to	to	PART
gujaf-206	398	14	play	play	VERB
gujaf-206	398	15	new	new	ADJ
gujaf-206	398	16	online	online	ADJ
gujaf-206	398	17	games	game	NOUN
gujaf-206	398	18	.	.	PUNCT
gujaf-206	399	1	computers	computer	NOUN
gujaf-206	399	2	in	in	ADP
gujaf-206	399	3	human	human	ADJ
gujaf-206	399	4	behavior	behavior	NOUN
gujaf-206	399	5	30	30	NUM
gujaf-206	399	6	315–320	315–320	NUM
gujaf-206	399	7	zarandi	zarandi	NOUN
gujaf-206	399	8	,	,	PUNCT
gujaf-206	399	9	h.	h.	PROPN
gujaf-206	399	10	m.	m.	NOUN
gujaf-206	399	11	,	,	PUNCT
gujaf-206	399	12	ghafari	ghafari	PROPN
gujaf-206	399	13	,	,	PUNCT
gujaf-206	399	14	e.	e.	PROPN
gujaf-206	399	15	,	,	PUNCT
gujaf-206	399	16	arab	arab	PROPN
gujaf-206	399	17	,	,	PUNCT
gujaf-206	399	18	m.	m.	NOUN
gujaf-206	399	19	,	,	PUNCT
gujaf-206	399	20	&	&	CCONJ
gujaf-206	399	21	mozdabadi	mozdabadi	PROPN
gujaf-206	399	22	,	,	PUNCT
gujaf-206	399	23	s.	s.	PROPN
gujaf-206	399	24	m.	m.	PROPN
gujaf-206	399	25	(	(	PUNCT
gujaf-206	399	26	2013	2013	NUM
gujaf-206	399	27	)	)	PUNCT
gujaf-206	399	28	.	.	PUNCT
gujaf-206	400	1	accrual	accrual	ADJ
gujaf-206	400	2	-	-	PUNCT
gujaf-206	400	3	based	base	VERB
gujaf-206	400	4	accounting	accounting	NOUN
gujaf-206	400	5	system	system	NOUN
gujaf-206	400	6	versus	versus	ADP
gujaf-206	400	7	cash	cash	NOUN
gujaf-206	400	8	-	-	PUNCT
gujaf-206	400	9	based	base	VERB
gujaf-206	400	10	accounting	accounting	NOUN
gujaf-206	400	11	:	:	PUNCT
gujaf-206	400	12	an	an	DET
gujaf-206	400	13	empirical	empirical	ADJ
gujaf-206	400	14	study	study	NOUN
gujaf-206	400	15	in	in	ADP
gujaf-206	400	16	municipality	municipality	NOUN
gujaf-206	400	17	organization	organization	NOUN
gujaf-206	400	18	.	.	PUNCT
gujaf-206	401	1	management	management	NOUN
gujaf-206	401	2	science	science	NOUN
gujaf-206	401	3	letters	letter	NOUN
gujaf-206	401	4	,	,	PUNCT
gujaf-206	401	5	3	3	NUM
gujaf-206	401	6	,	,	PUNCT
gujaf-206	401	7	251	251	NUM
gujaf-206	401	8	-	-	SYM
gujaf-206	401	9	256	256	NUM
gujaf-206	401	10	.	.	PUNCT
gujaf-206	402	1	http://dx.doi.org/10.5267/j.msl.2012.10.035	http://dx.doi.org/10.5267/j.msl.2012.10.035	PROPN
gujaf-206	402	2	http://dx.doi.org/10.1016/j.serrev.2013.10.001	http://dx.doi.org/10.1016/j.serrev.2013.10.001	PROPN
gujaf-206	402	3	http://dx.doi.org/	http://dx.doi.org/	PROPN
gujaf-206	402	4	http://www.implementation/	http://www.implementation/	PROPN
gujaf-206	402	5	http://dx.doi.org/10.5267/j.msl.2012.10.035	http://dx.doi.org/10.5267/j.msl.2012.10.035	VERB