id	sid	tid	token	lemma	pos
hassl-3350	1	1	179	179	NUM
hassl-3350	1	2	©	©	PROPN
hassl-3350	1	3	2023	2023	NUM
hassl-3350	1	4	conscientia	conscientia	PROPN
hassl-3350	1	5	beam	beam	PROPN
hassl-3350	1	6	.	.	PUNCT
hassl-3350	2	1	all	all	DET
hassl-3350	2	2	rights	right	NOUN
hassl-3350	2	3	reserved	reserve	VERB
hassl-3350	2	4	.	.	PUNCT
hassl-3350	3	1	how	how	SCONJ
hassl-3350	3	2	good	good	ADJ
hassl-3350	3	3	is	be	AUX
hassl-3350	3	4	the	the	DET
hassl-3350	3	5	government	government	NOUN
hassl-3350	3	6	?	?	PUNCT
hassl-3350	4	1	analysis	analysis	NOUN
hassl-3350	4	2	of	of	ADP
hassl-3350	4	3	west	west	PROPN
hassl-3350	4	4	java	java	PROPN
hassl-3350	4	5	’s	’s	PART
hassl-3350	4	6	local	local	ADJ
hassl-3350	4	7	government	government	NOUN
hassl-3350	4	8	disclosure	disclosure	NOUN
hassl-3350	4	9	through	through	ADP
hassl-3350	4	10	an	an	DET
hassl-3350	4	11	integrated	integrated	ADJ
hassl-3350	4	12	reporting	reporting	NOUN
hassl-3350	4	13	framework	framework	NOUN
hassl-3350	4	14	arie	arie	NOUN
hassl-3350	4	15	pratama1	pratama1	PROPN
hassl-3350	4	16	+	+	CCONJ
hassl-3350	4	17	nunuy	nunuy	NOUN
hassl-3350	4	18	nur	nur	VERB
hassl-3350	4	19	afiah2	afiah2	PROPN
hassl-3350	4	20	adhi	adhi	PROPN
hassl-3350	4	21	alfian3	alfian3	PROPN
hassl-3350	4	22	1,2,3accounting	1,2,3accounting	NUM
hassl-3350	4	23	department	department	NOUN
hassl-3350	4	24	,	,	PUNCT
hassl-3350	4	25	faculty	faculty	NOUN
hassl-3350	4	26	of	of	ADP
hassl-3350	4	27	economics	economic	NOUN
hassl-3350	4	28	and	and	CCONJ
hassl-3350	4	29	business	business	NOUN
hassl-3350	4	30	,	,	PUNCT
hassl-3350	4	31	universitas	universita	NOUN
hassl-3350	4	32	padjadjaran	padjadjaran	NOUN
hassl-3350	4	33	,	,	PUNCT
hassl-3350	4	34	indonesia	indonesia	PROPN
hassl-3350	4	35	.	.	PUNCT
hassl-3350	5	1	1email	1email	NUM
hassl-3350	5	2	:	:	PUNCT
hassl-3350	5	3	arie.pratama@unpad.ac.id	arie.pratama@unpad.ac.id	NUM
hassl-3350	5	4	2	2	NUM
hassl-3350	5	5	email	email	NOUN
hassl-3350	5	6	:	:	PUNCT
hassl-3350	5	7	nunuy.afiah@unpad.ac.id	nunuy.afiah@unpad.ac.id	NUM
hassl-3350	5	8	3	3	NUM
hassl-3350	5	9	email	email	NOUN
hassl-3350	5	10	:	:	PUNCT
hassl-3350	5	11	adhi.alfian@unpad.ac.id	adhi.alfian@unpad.ac.id	X
hassl-3350	5	12	(	(	PUNCT
hassl-3350	5	13	+	+	X
hassl-3350	5	14	corresponding	correspond	VERB
hassl-3350	5	15	author	author	NOUN
hassl-3350	5	16	)	)	PUNCT
hassl-3350	5	17	abstract	abstract	ADJ
hassl-3350	5	18	article	article	NOUN
hassl-3350	5	19	history	history	NOUN
hassl-3350	5	20	received	receive	VERB
hassl-3350	5	21	:	:	PUNCT
hassl-3350	5	22	25	25	NUM
hassl-3350	5	23	november	november	PROPN
hassl-3350	5	24	2022	2022	NUM
hassl-3350	5	25	revised	revise	VERB
hassl-3350	5	26	:	:	PUNCT
hassl-3350	5	27	15	15	NUM
hassl-3350	5	28	march	march	NOUN
hassl-3350	5	29	2023	2023	NUM
hassl-3350	5	30	accepted	accept	VERB
hassl-3350	5	31	:	:	PUNCT
hassl-3350	5	32	4	4	NUM
hassl-3350	5	33	april	april	PROPN
hassl-3350	5	34	2023	2023	NUM
hassl-3350	5	35	published	publish	VERB
hassl-3350	5	36	:	:	PUNCT
hassl-3350	5	37	2	2	NUM
hassl-3350	5	38	may	may	PROPN
hassl-3350	5	39	2023	2023	NUM
hassl-3350	5	40	keywords	keyword	NOUN
hassl-3350	5	41	financial	financial	ADJ
hassl-3350	5	42	reporting	report	VERB
hassl-3350	5	43	indonesia	indonesia	PROPN
hassl-3350	5	44	integrated	integrate	VERB
hassl-3350	5	45	reporting	reporting	NOUN
hassl-3350	5	46	performance	performance	NOUN
hassl-3350	5	47	public	public	ADJ
hassl-3350	5	48	sector	sector	NOUN
hassl-3350	5	49	.	.	PUNCT
hassl-3350	6	1	the	the	DET
hassl-3350	6	2	present	present	ADJ
hassl-3350	6	3	study	study	NOUN
hassl-3350	6	4	aims	aim	VERB
hassl-3350	6	5	to	to	PART
hassl-3350	6	6	determine	determine	VERB
hassl-3350	6	7	the	the	DET
hassl-3350	6	8	level	level	NOUN
hassl-3350	6	9	and	and	CCONJ
hassl-3350	6	10	quality	quality	NOUN
hassl-3350	6	11	of	of	ADP
hassl-3350	6	12	comprehensive	comprehensive	ADJ
hassl-3350	6	13	performance	performance	NOUN
hassl-3350	6	14	disclosure	disclosure	NOUN
hassl-3350	6	15	of	of	ADP
hassl-3350	6	16	the	the	DET
hassl-3350	6	17	west	west	PROPN
hassl-3350	6	18	java	java	PROPN
hassl-3350	6	19	government	government	PROPN
hassl-3350	6	20	of	of	ADP
hassl-3350	6	21	indonesia	indonesia	PROPN
hassl-3350	6	22	using	use	VERB
hassl-3350	6	23	an	an	DET
hassl-3350	6	24	integrated	integrated	ADJ
hassl-3350	6	25	reporting	reporting	NOUN
hassl-3350	6	26	framework	framework	NOUN
hassl-3350	6	27	.	.	PUNCT
hassl-3350	7	1	the	the	DET
hassl-3350	7	2	study	study	NOUN
hassl-3350	7	3	analyzes	analyze	VERB
hassl-3350	7	4	the	the	DET
hassl-3350	7	5	disclosure	disclosure	NOUN
hassl-3350	7	6	of	of	ADP
hassl-3350	7	7	government	government	NOUN
hassl-3350	7	8	performance	performance	NOUN
hassl-3350	7	9	information	information	NOUN
hassl-3350	7	10	based	base	VERB
hassl-3350	7	11	on	on	ADP
hassl-3350	7	12	the	the	DET
hassl-3350	7	13	notes	note	NOUN
hassl-3350	7	14	to	to	ADP
hassl-3350	7	15	the	the	DET
hassl-3350	7	16	financial	financial	ADJ
hassl-3350	7	17	statements	statement	NOUN
hassl-3350	7	18	of	of	ADP
hassl-3350	7	19	27	27	NUM
hassl-3350	7	20	districts	district	NOUN
hassl-3350	7	21	/	/	SYM
hassl-3350	7	22	city	city	NOUN
hassl-3350	7	23	governments	government	NOUN
hassl-3350	7	24	and	and	CCONJ
hassl-3350	7	25	one	one	NUM
hassl-3350	7	26	provincial	provincial	ADJ
hassl-3350	7	27	government	government	NOUN
hassl-3350	7	28	in	in	ADP
hassl-3350	7	29	the	the	DET
hassl-3350	7	30	west	west	PROPN
hassl-3350	7	31	java	java	PROPN
hassl-3350	7	32	region	region	PROPN
hassl-3350	7	33	from	from	ADP
hassl-3350	7	34	2016–2020	2016–2020	NUM
hassl-3350	7	35	.	.	PUNCT
hassl-3350	8	1	the	the	DET
hassl-3350	8	2	data	datum	NOUN
hassl-3350	8	3	was	be	AUX
hassl-3350	8	4	obtained	obtain	VERB
hassl-3350	8	5	by	by	ADP
hassl-3350	8	6	conducting	conduct	VERB
hassl-3350	8	7	a	a	DET
hassl-3350	8	8	content	content	NOUN
hassl-3350	8	9	analysis	analysis	NOUN
hassl-3350	8	10	of	of	ADP
hassl-3350	8	11	the	the	DET
hassl-3350	8	12	government	government	NOUN
hassl-3350	8	13	's	's	PART
hassl-3350	8	14	financial	financial	ADJ
hassl-3350	8	15	statements	statement	NOUN
hassl-3350	8	16	using	use	VERB
hassl-3350	8	17	the	the	DET
hassl-3350	8	18	integrated	integrated	ADJ
hassl-3350	8	19	reporting	reporting	NOUN
hassl-3350	8	20	quality	quality	NOUN
hassl-3350	8	21	disclosure	disclosure	NOUN
hassl-3350	8	22	matrix	matrix	NOUN
hassl-3350	8	23	.	.	PUNCT
hassl-3350	9	1	data	datum	NOUN
hassl-3350	9	2	were	be	AUX
hassl-3350	9	3	analyzed	analyze	VERB
hassl-3350	9	4	using	use	VERB
hassl-3350	9	5	descriptive	descriptive	ADJ
hassl-3350	9	6	statistics	statistic	NOUN
hassl-3350	9	7	,	,	PUNCT
hassl-3350	9	8	non	non	ADJ
hassl-3350	9	9	-	-	ADJ
hassl-3350	9	10	parametric	parametric	ADJ
hassl-3350	9	11	tests	test	NOUN
hassl-3350	9	12	,	,	PUNCT
hassl-3350	9	13	and	and	CCONJ
hassl-3350	9	14	a	a	DET
hassl-3350	9	15	cluster	cluster	NOUN
hassl-3350	9	16	analysis	analysis	NOUN
hassl-3350	9	17	.	.	PUNCT
hassl-3350	10	1	the	the	DET
hassl-3350	10	2	results	result	NOUN
hassl-3350	10	3	indicate	indicate	VERB
hassl-3350	10	4	that	that	SCONJ
hassl-3350	10	5	:	:	PUNCT
hassl-3350	10	6	(	(	PUNCT
hassl-3350	10	7	1	1	X
hassl-3350	10	8	)	)	PUNCT
hassl-3350	10	9	the	the	DET
hassl-3350	10	10	quality	quality	NOUN
hassl-3350	10	11	of	of	ADP
hassl-3350	10	12	disclosure	disclosure	NOUN
hassl-3350	10	13	in	in	ADP
hassl-3350	10	14	government	government	NOUN
hassl-3350	10	15	financial	financial	ADJ
hassl-3350	10	16	statements	statement	NOUN
hassl-3350	10	17	according	accord	VERB
hassl-3350	10	18	to	to	ADP
hassl-3350	10	19	the	the	DET
hassl-3350	10	20	integrated	integrated	ADJ
hassl-3350	10	21	reporting	reporting	NOUN
hassl-3350	10	22	framework	framework	NOUN
hassl-3350	10	23	is	be	AUX
hassl-3350	10	24	still	still	ADV
hassl-3350	10	25	low	low	ADJ
hassl-3350	10	26	,	,	PUNCT
hassl-3350	10	27	with	with	ADP
hassl-3350	10	28	an	an	DET
hassl-3350	10	29	average	average	ADJ
hassl-3350	10	30	score	score	NOUN
hassl-3350	10	31	of	of	ADP
hassl-3350	10	32	35.19	35.19	NUM
hassl-3350	10	33	%	%	NOUN
hassl-3350	10	34	;	;	PUNCT
hassl-3350	10	35	(	(	PUNCT
hassl-3350	10	36	2	2	X
hassl-3350	10	37	)	)	PUNCT
hassl-3350	10	38	there	there	PRON
hassl-3350	10	39	is	be	VERB
hassl-3350	10	40	no	no	DET
hassl-3350	10	41	difference	difference	NOUN
hassl-3350	10	42	in	in	ADP
hassl-3350	10	43	the	the	DET
hassl-3350	10	44	scores	score	NOUN
hassl-3350	10	45	of	of	ADP
hassl-3350	10	46	disclosure	disclosure	NOUN
hassl-3350	10	47	items	item	NOUN
hassl-3350	10	48	between	between	ADP
hassl-3350	10	49	district	district	NOUN
hassl-3350	10	50	and	and	CCONJ
hassl-3350	10	51	city	city	NOUN
hassl-3350	10	52	governments	government	NOUN
hassl-3350	10	53	,	,	PUNCT
hassl-3350	10	54	but	but	CCONJ
hassl-3350	10	55	there	there	PRON
hassl-3350	10	56	is	be	VERB
hassl-3350	10	57	an	an	DET
hassl-3350	10	58	increase	increase	NOUN
hassl-3350	10	59	in	in	ADP
hassl-3350	10	60	disclosure	disclosure	NOUN
hassl-3350	10	61	per	per	ADP
hassl-3350	10	62	year	year	NOUN
hassl-3350	10	63	for	for	ADP
hassl-3350	10	64	two	two	NUM
hassl-3350	10	65	elements	element	NOUN
hassl-3350	10	66	and	and	CCONJ
hassl-3350	10	67	total	total	ADJ
hassl-3350	10	68	disclosure	disclosure	NOUN
hassl-3350	10	69	;	;	PUNCT
hassl-3350	10	70	and	and	CCONJ
hassl-3350	10	71	(	(	PUNCT
hassl-3350	10	72	3	3	X
hassl-3350	10	73	)	)	PUNCT
hassl-3350	10	74	the	the	DET
hassl-3350	10	75	cluster	cluster	NOUN
hassl-3350	10	76	formed	form	VERB
hassl-3350	10	77	indicates	indicate	VERB
hassl-3350	10	78	that	that	SCONJ
hassl-3350	10	79	22	22	NUM
hassl-3350	10	80	of	of	ADP
hassl-3350	10	81	28	28	NUM
hassl-3350	10	82	district	district	NOUN
hassl-3350	10	83	and	and	CCONJ
hassl-3350	10	84	city	city	NOUN
hassl-3350	10	85	governments	government	NOUN
hassl-3350	10	86	need	need	VERB
hassl-3350	10	87	to	to	PART
hassl-3350	10	88	improve	improve	VERB
hassl-3350	10	89	the	the	DET
hassl-3350	10	90	quality	quality	NOUN
hassl-3350	10	91	of	of	ADP
hassl-3350	10	92	their	their	PRON
hassl-3350	10	93	disclosures	disclosure	NOUN
hassl-3350	10	94	.	.	PUNCT
hassl-3350	11	1	in	in	ADP
hassl-3350	11	2	general	general	ADJ
hassl-3350	11	3	,	,	PUNCT
hassl-3350	11	4	the	the	DET
hassl-3350	11	5	disclosure	disclosure	NOUN
hassl-3350	11	6	quality	quality	NOUN
hassl-3350	11	7	of	of	ADP
hassl-3350	11	8	the	the	DET
hassl-3350	11	9	west	west	PROPN
hassl-3350	11	10	java	java	PROPN
hassl-3350	11	11	government	government	PROPN
hassl-3350	11	12	’s	’s	PART
hassl-3350	11	13	financial	financial	ADJ
hassl-3350	11	14	statements	statement	NOUN
hassl-3350	11	15	is	be	AUX
hassl-3350	11	16	still	still	ADV
hassl-3350	11	17	at	at	ADP
hassl-3350	11	18	a	a	DET
hassl-3350	11	19	low	low	ADJ
hassl-3350	11	20	level	level	NOUN
hassl-3350	11	21	.	.	PUNCT
hassl-3350	12	1	the	the	DET
hassl-3350	12	2	results	result	NOUN
hassl-3350	12	3	indicate	indicate	VERB
hassl-3350	12	4	the	the	DET
hassl-3350	12	5	need	need	NOUN
hassl-3350	12	6	to	to	PART
hassl-3350	12	7	improve	improve	VERB
hassl-3350	12	8	the	the	DET
hassl-3350	12	9	quality	quality	NOUN
hassl-3350	12	10	of	of	ADP
hassl-3350	12	11	financial	financial	ADJ
hassl-3350	12	12	reporting	reporting	NOUN
hassl-3350	12	13	by	by	ADP
hassl-3350	12	14	the	the	DET
hassl-3350	12	15	government	government	NOUN
hassl-3350	12	16	and	and	CCONJ
hassl-3350	12	17	the	the	DET
hassl-3350	12	18	use	use	NOUN
hassl-3350	12	19	of	of	ADP
hassl-3350	12	20	integrated	integrated	ADJ
hassl-3350	12	21	reporting	reporting	NOUN
hassl-3350	12	22	as	as	ADP
hassl-3350	12	23	a	a	DET
hassl-3350	12	24	frame	frame	NOUN
hassl-3350	12	25	of	of	ADP
hassl-3350	12	26	reference	reference	NOUN
hassl-3350	12	27	.	.	PUNCT
hassl-3350	13	1	contribution	contribution	NOUN
hassl-3350	13	2	/	/	SYM
hassl-3350	13	3	originality	originality	NOUN
hassl-3350	13	4	:	:	PUNCT
hassl-3350	13	5	this	this	DET
hassl-3350	13	6	study	study	NOUN
hassl-3350	13	7	contributes	contribute	VERB
hassl-3350	13	8	to	to	ADP
hassl-3350	13	9	the	the	DET
hassl-3350	13	10	existing	exist	VERB
hassl-3350	13	11	literature	literature	NOUN
hassl-3350	13	12	by	by	ADP
hassl-3350	13	13	describing	describe	VERB
hassl-3350	13	14	west	west	PROPN
hassl-3350	13	15	java	java	PROPN
hassl-3350	13	16	’s	’s	PART
hassl-3350	13	17	local	local	ADJ
hassl-3350	13	18	governments	government	NOUN
hassl-3350	13	19	’	’	PART
hassl-3350	13	20	financial	financial	ADJ
hassl-3350	13	21	statement	statement	NOUN
hassl-3350	13	22	disclosure	disclosure	NOUN
hassl-3350	13	23	using	use	VERB
hassl-3350	13	24	an	an	DET
hassl-3350	13	25	integrated	integrated	ADJ
hassl-3350	13	26	reporting	reporting	NOUN
hassl-3350	13	27	framework	framework	NOUN
hassl-3350	13	28	.	.	PUNCT
hassl-3350	14	1	this	this	DET
hassl-3350	14	2	study	study	NOUN
hassl-3350	14	3	is	be	AUX
hassl-3350	14	4	one	one	NUM
hassl-3350	14	5	of	of	ADP
hassl-3350	14	6	the	the	DET
hassl-3350	14	7	few	few	ADJ
hassl-3350	14	8	studies	study	NOUN
hassl-3350	14	9	investigating	investigate	VERB
hassl-3350	14	10	the	the	DET
hassl-3350	14	11	implementation	implementation	NOUN
hassl-3350	14	12	of	of	ADP
hassl-3350	14	13	an	an	DET
hassl-3350	14	14	integrated	integrated	ADJ
hassl-3350	14	15	reporting	reporting	NOUN
hassl-3350	14	16	framework	framework	NOUN
hassl-3350	14	17	in	in	ADP
hassl-3350	14	18	the	the	DET
hassl-3350	14	19	indonesian	indonesian	ADJ
hassl-3350	14	20	public	public	ADJ
hassl-3350	14	21	sector	sector	NOUN
hassl-3350	14	22	.	.	PUNCT
hassl-3350	15	1	1	1	X
hassl-3350	15	2	.	.	X
hassl-3350	15	3	introduction	introduction	NOUN
hassl-3350	15	4	public	public	ADJ
hassl-3350	15	5	sector	sector	NOUN
hassl-3350	15	6	organizations	organization	NOUN
hassl-3350	15	7	today	today	NOUN
hassl-3350	15	8	face	face	VERB
hassl-3350	15	9	growing	grow	VERB
hassl-3350	15	10	demands	demand	NOUN
hassl-3350	15	11	for	for	ADP
hassl-3350	15	12	transparency	transparency	NOUN
hassl-3350	15	13	and	and	CCONJ
hassl-3350	15	14	accountability	accountability	NOUN
hassl-3350	15	15	.	.	PUNCT
hassl-3350	16	1	the	the	DET
hassl-3350	16	2	industrial	industrial	ADJ
hassl-3350	16	3	revolution	revolution	NOUN
hassl-3350	16	4	4.0	4.0	NUM
hassl-3350	16	5	and	and	CCONJ
hassl-3350	16	6	changes	change	NOUN
hassl-3350	16	7	in	in	ADP
hassl-3350	16	8	people	people	NOUN
hassl-3350	16	9	's	's	PART
hassl-3350	16	10	behavior	behavior	NOUN
hassl-3350	16	11	demand	demand	VERB
hassl-3350	16	12	higher	high	ADJ
hassl-3350	16	13	accountability	accountability	NOUN
hassl-3350	16	14	from	from	ADP
hassl-3350	16	15	government	government	NOUN
hassl-3350	16	16	entities	entity	NOUN
hassl-3350	16	17	.	.	PUNCT
hassl-3350	17	1	the	the	DET
hassl-3350	17	2	public	public	ADJ
hassl-3350	17	3	sector	sector	NOUN
hassl-3350	17	4	is	be	AUX
hassl-3350	17	5	regarded	regard	VERB
hassl-3350	17	6	as	as	ADP
hassl-3350	17	7	an	an	DET
hassl-3350	17	8	institution	institution	NOUN
hassl-3350	17	9	full	full	ADJ
hassl-3350	17	10	of	of	ADP
hassl-3350	17	11	bureaucracy	bureaucracy	NOUN
hassl-3350	17	12	(	(	PUNCT
hassl-3350	17	13	turner	turner	NOUN
hassl-3350	17	14	,	,	PUNCT
hassl-3350	17	15	prasojo	prasojo	ADV
hassl-3350	17	16	,	,	PUNCT
hassl-3350	17	17	&	&	CCONJ
hassl-3350	17	18	sumarwono	sumarwono	PROPN
hassl-3350	17	19	,	,	PUNCT
hassl-3350	17	20	2022	2022	NUM
hassl-3350	17	21	)	)	PUNCT
hassl-3350	17	22	.	.	PUNCT
hassl-3350	18	1	the	the	DET
hassl-3350	18	2	bureaucracy	bureaucracy	NOUN
hassl-3350	18	3	tends	tend	VERB
hassl-3350	18	4	to	to	PART
hassl-3350	18	5	choose	choose	VERB
hassl-3350	18	6	the	the	DET
hassl-3350	18	7	information	information	NOUN
hassl-3350	18	8	that	that	PRON
hassl-3350	18	9	has	have	VERB
hassl-3350	18	10	a	a	DET
hassl-3350	18	11	positive	positive	ADJ
hassl-3350	18	12	political	political	ADJ
hassl-3350	18	13	impact	impact	NOUN
hassl-3350	18	14	(	(	PUNCT
hassl-3350	18	15	ionescu	ionescu	NOUN
hassl-3350	18	16	,	,	PUNCT
hassl-3350	18	17	2018	2018	NUM
hassl-3350	18	18	)	)	PUNCT
hassl-3350	18	19	.	.	PUNCT
hassl-3350	19	1	in	in	ADP
hassl-3350	19	2	addition	addition	NOUN
hassl-3350	19	3	,	,	PUNCT
hassl-3350	19	4	the	the	DET
hassl-3350	19	5	government	government	NOUN
hassl-3350	19	6	is	be	AUX
hassl-3350	19	7	more	more	ADV
hassl-3350	19	8	inclined	inclined	ADJ
hassl-3350	19	9	to	to	PART
hassl-3350	19	10	present	present	VERB
hassl-3350	19	11	information	information	NOUN
hassl-3350	19	12	in	in	ADP
hassl-3350	19	13	reports	report	NOUN
hassl-3350	19	14	for	for	ADP
hassl-3350	19	15	campaign	campaign	NOUN
hassl-3350	19	16	purposes	purpose	NOUN
hassl-3350	19	17	so	so	SCONJ
hassl-3350	19	18	that	that	SCONJ
hassl-3350	19	19	it	it	PRON
hassl-3350	19	20	can	can	AUX
hassl-3350	19	21	stay	stay	VERB
hassl-3350	19	22	in	in	ADP
hassl-3350	19	23	power	power	NOUN
hassl-3350	19	24	as	as	ADV
hassl-3350	19	25	long	long	ADV
hassl-3350	19	26	as	as	ADP
hassl-3350	19	27	possible	possible	ADJ
hassl-3350	19	28	(	(	PUNCT
hassl-3350	19	29	ehalaiye	ehalaiye	PROPN
hassl-3350	19	30	,	,	PUNCT
hassl-3350	19	31	redmayne	redmayne	PROPN
hassl-3350	19	32	,	,	PUNCT
hassl-3350	19	33	&	&	CCONJ
hassl-3350	19	34	laswad	laswad	PROPN
hassl-3350	19	35	,	,	PUNCT
hassl-3350	19	36	2018	2018	NUM
hassl-3350	19	37	)	)	PUNCT
hassl-3350	19	38	.	.	PUNCT
hassl-3350	20	1	from	from	ADP
hassl-3350	20	2	an	an	DET
hassl-3350	20	3	accounting	accounting	NOUN
hassl-3350	20	4	standpoint	standpoint	NOUN
hassl-3350	20	5	,	,	PUNCT
hassl-3350	20	6	financial	financial	ADJ
hassl-3350	20	7	reporting	reporting	NOUN
hassl-3350	20	8	in	in	ADP
hassl-3350	20	9	public	public	ADJ
hassl-3350	20	10	sector	sector	NOUN
hassl-3350	20	11	organizations	organization	NOUN
hassl-3350	20	12	seems	seem	VERB
hassl-3350	20	13	to	to	PART
hassl-3350	20	14	have	have	AUX
hassl-3350	20	15	progressed	progress	VERB
hassl-3350	20	16	more	more	ADV
hassl-3350	20	17	slowly	slowly	ADV
hassl-3350	20	18	than	than	ADP
hassl-3350	20	19	in	in	ADP
hassl-3350	20	20	private	private	ADJ
hassl-3350	20	21	sector	sector	NOUN
hassl-3350	20	22	organizations	organization	NOUN
hassl-3350	20	23	.	.	PUNCT
hassl-3350	21	1	for	for	ADP
hassl-3350	21	2	instance	instance	NOUN
hassl-3350	21	3	,	,	PUNCT
hassl-3350	21	4	public	public	ADJ
hassl-3350	21	5	sector	sector	NOUN
hassl-3350	21	6	entities	entity	NOUN
hassl-3350	21	7	still	still	ADV
hassl-3350	21	8	use	use	VERB
hassl-3350	21	9	cash	cash	NOUN
hassl-3350	21	10	-	-	PUNCT
hassl-3350	21	11	based	base	VERB
hassl-3350	21	12	accounting	accounting	NOUN
hassl-3350	21	13	with	with	ADP
hassl-3350	21	14	a	a	DET
hassl-3350	21	15	reporting	reporting	NOUN
hassl-3350	21	16	orientation	orientation	NOUN
hassl-3350	21	17	toward	toward	ADP
hassl-3350	21	18	the	the	DET
hassl-3350	21	19	realization	realization	NOUN
hassl-3350	21	20	of	of	ADP
hassl-3350	21	21	the	the	DET
hassl-3350	21	22	state	state	NOUN
hassl-3350	21	23	revenue	revenue	NOUN
hassl-3350	21	24	and	and	CCONJ
hassl-3350	21	25	expenditure	expenditure	NOUN
hassl-3350	21	26	budget	budget	NOUN
hassl-3350	21	27	(	(	PUNCT
hassl-3350	21	28	javed	javed	PROPN
hassl-3350	21	29	&	&	CCONJ
hassl-3350	21	30	zhuquan	zhuquan	PROPN
hassl-3350	21	31	,	,	PUNCT
hassl-3350	21	32	2018	2018	NUM
hassl-3350	21	33	)	)	PUNCT
hassl-3350	21	34	.	.	PUNCT
hassl-3350	22	1	with	with	ADP
hassl-3350	22	2	regard	regard	NOUN
hassl-3350	22	3	to	to	ADP
hassl-3350	22	4	financial	financial	ADJ
hassl-3350	22	5	reporting	reporting	NOUN
hassl-3350	22	6	,	,	PUNCT
hassl-3350	22	7	public	public	ADJ
hassl-3350	22	8	sector	sector	NOUN
hassl-3350	22	9	organizations	organization	NOUN
hassl-3350	22	10	only	only	ADV
hassl-3350	22	11	focus	focus	VERB
hassl-3350	22	12	on	on	ADP
hassl-3350	22	13	budget	budget	NOUN
hassl-3350	22	14	reports	report	NOUN
hassl-3350	22	15	and	and	CCONJ
hassl-3350	22	16	not	not	PART
hassl-3350	22	17	on	on	ADP
hassl-3350	22	18	performance	performance	NOUN
hassl-3350	22	19	reports	report	NOUN
hassl-3350	22	20	or	or	CCONJ
hassl-3350	22	21	financial	financial	ADJ
hassl-3350	22	22	position	position	NOUN
hassl-3350	22	23	(	(	PUNCT
hassl-3350	22	24	okere	okere	PROPN
hassl-3350	22	25	,	,	PUNCT
hassl-3350	22	26	humanities	humanity	NOUN
hassl-3350	22	27	and	and	CCONJ
hassl-3350	22	28	social	social	ADJ
hassl-3350	22	29	sciences	science	NOUN
hassl-3350	22	30	letters	letter	NOUN
hassl-3350	22	31	2023	2023	NUM
hassl-3350	22	32	vol	vol	NOUN
hassl-3350	22	33	.	.	PUNCT
hassl-3350	23	1	11	11	NUM
hassl-3350	23	2	,	,	PUNCT
hassl-3350	23	3	no	no	INTJ
hassl-3350	23	4	.	.	NOUN
hassl-3350	23	5	2	2	NUM
hassl-3350	23	6	,	,	PUNCT
hassl-3350	23	7	pp	pp	ADJ
hassl-3350	23	8	.	.	PUNCT
hassl-3350	24	1	179	179	NUM
hassl-3350	24	2	-	-	SYM
hassl-3350	24	3	202	202	NUM
hassl-3350	24	4	issn(e	issn(e	NOUN
hassl-3350	24	5	):	):	PUNCT
hassl-3350	24	6	2312	2312	NUM
hassl-3350	24	7	-	-	SYM
hassl-3350	24	8	4318	4318	NUM
hassl-3350	24	9	issn(p	issn(p	NUM
hassl-3350	24	10	):	):	PUNCT
hassl-3350	24	11	2312	2312	NUM
hassl-3350	24	12	-	-	SYM
hassl-3350	24	13	5659	5659	NUM
hassl-3350	24	14	doi	doi	NOUN
hassl-3350	24	15	:	:	PUNCT
hassl-3350	24	16	10.18488/73.v11i2.3350	10.18488/73.v11i2.3350	PROPN
hassl-3350	24	17	©	©	PROPN
hassl-3350	24	18	2023	2023	NUM
hassl-3350	24	19	conscientia	conscientia	PROPN
hassl-3350	24	20	beam	beam	PROPN
hassl-3350	24	21	.	.	PUNCT
hassl-3350	25	1	all	all	DET
hassl-3350	25	2	rights	right	NOUN
hassl-3350	25	3	reserved	reserve	VERB
hassl-3350	25	4	.	.	PUNCT
hassl-3350	26	1	https://orcid.org/0000-0001-9744-9792	https://orcid.org/0000-0001-9744-9792	NOUN
hassl-3350	26	2	https://orcid.org/0000-0002-5982-8983	https://orcid.org/0000-0002-5982-8983	PROPN
hassl-3350	26	3	https://orcid.org/0000-0002-0372-7067	https://orcid.org/0000-0002-0372-7067	PROPN
hassl-3350	26	4	mailto:chandrarini17001@mail.unpad.ac.id	mailto:chandrarini17001@mail.unpad.ac.id	PROPN
hassl-3350	26	5	mailto:nunuy.afiah@unpad.ac.id	mailto:nunuy.afiah@unpad.ac.id	NOUN
hassl-3350	26	6	mailto:adhi.alfian@unpad.ac.id	mailto:adhi.alfian@unpad.ac.id	PROPN
hassl-3350	26	7	https://www.doi.org/10.18488/73.v11i2.3350	https://www.doi.org/10.18488/73.v11i2.3350	PROPN
hassl-3350	26	8	humanities	humanity	NOUN
hassl-3350	26	9	and	and	CCONJ
hassl-3350	26	10	social	social	ADJ
hassl-3350	26	11	sciences	science	NOUN
hassl-3350	26	12	letters	letter	NOUN
hassl-3350	26	13	,	,	PUNCT
hassl-3350	26	14	2023	2023	NUM
hassl-3350	26	15	,	,	PUNCT
hassl-3350	26	16	11(2	11(2	NUM
hassl-3350	26	17	):	):	PUNCT
hassl-3350	26	18	179	179	NUM
hassl-3350	26	19	-	-	SYM
hassl-3350	26	20	202	202	NUM
hassl-3350	26	21	180	180	NUM
hassl-3350	26	22	©	©	PROPN
hassl-3350	26	23	2023	2023	NUM
hassl-3350	26	24	conscientia	conscientia	PROPN
hassl-3350	26	25	beam	beam	PROPN
hassl-3350	26	26	.	.	PUNCT
hassl-3350	27	1	all	all	DET
hassl-3350	27	2	rights	right	NOUN
hassl-3350	27	3	reserved	reserve	VERB
hassl-3350	27	4	.	.	PUNCT
hassl-3350	28	1	eluyela	eluyela	NOUN
hassl-3350	28	2	,	,	PUNCT
hassl-3350	28	3	bassey	bassey	NOUN
hassl-3350	28	4	,	,	PUNCT
hassl-3350	28	5	&	&	CCONJ
hassl-3350	28	6	ajetunmobi	ajetunmobi	PROPN
hassl-3350	28	7	,	,	PUNCT
hassl-3350	28	8	2018	2018	NUM
hassl-3350	28	9	)	)	PUNCT
hassl-3350	28	10	.	.	PUNCT
hassl-3350	29	1	regarding	regard	VERB
hassl-3350	29	2	infrastructure	infrastructure	NOUN
hassl-3350	29	3	and	and	CCONJ
hassl-3350	29	4	accounting	accounting	NOUN
hassl-3350	29	5	and	and	CCONJ
hassl-3350	29	6	auditing	auditing	NOUN
hassl-3350	29	7	standards	standard	NOUN
hassl-3350	29	8	,	,	PUNCT
hassl-3350	29	9	public	public	ADJ
hassl-3350	29	10	sector	sector	NOUN
hassl-3350	29	11	organizations	organization	NOUN
hassl-3350	29	12	have	have	VERB
hassl-3350	29	13	significant	significant	ADJ
hassl-3350	29	14	weaknesses	weakness	NOUN
hassl-3350	29	15	(	(	PUNCT
hassl-3350	29	16	steccolini	steccolini	NOUN
hassl-3350	29	17	,	,	PUNCT
hassl-3350	29	18	2018	2018	NUM
hassl-3350	29	19	)	)	PUNCT
hassl-3350	29	20	.	.	PUNCT
hassl-3350	30	1	previous	previous	ADJ
hassl-3350	30	2	studies	study	NOUN
hassl-3350	30	3	have	have	AUX
hassl-3350	30	4	revealed	reveal	VERB
hassl-3350	30	5	that	that	SCONJ
hassl-3350	30	6	the	the	DET
hassl-3350	30	7	financial	financial	ADJ
hassl-3350	30	8	statements	statement	NOUN
hassl-3350	30	9	of	of	ADP
hassl-3350	30	10	government	government	NOUN
hassl-3350	30	11	organizations	organization	NOUN
hassl-3350	30	12	have	have	AUX
hassl-3350	30	13	not	not	PART
hassl-3350	30	14	been	be	AUX
hassl-3350	30	15	able	able	ADJ
hassl-3350	30	16	to	to	PART
hassl-3350	30	17	realize	realize	VERB
hassl-3350	30	18	the	the	DET
hassl-3350	30	19	public	public	NOUN
hassl-3350	30	20	's	's	PART
hassl-3350	30	21	desire	desire	NOUN
hassl-3350	30	22	to	to	PART
hassl-3350	30	23	understand	understand	VERB
hassl-3350	30	24	business	business	NOUN
hassl-3350	30	25	processes	process	NOUN
hassl-3350	30	26	in	in	ADP
hassl-3350	30	27	government	government	NOUN
hassl-3350	30	28	(	(	PUNCT
hassl-3350	30	29	dewi	dewi	PROPN
hassl-3350	30	30	,	,	PUNCT
hassl-3350	30	31	azam	azam	PROPN
hassl-3350	30	32	,	,	PUNCT
hassl-3350	30	33	&	&	CCONJ
hassl-3350	30	34	yusoff	yusoff	NOUN
hassl-3350	30	35	,	,	PUNCT
hassl-3350	30	36	2019	2019	NUM
hassl-3350	30	37	;	;	PUNCT
hassl-3350	30	38	pamungkas	pamungka	NOUN
hassl-3350	30	39	,	,	PUNCT
hassl-3350	30	40	ibtida	ibtida	PROPN
hassl-3350	30	41	,	,	PUNCT
hassl-3350	30	42	&	&	CCONJ
hassl-3350	30	43	avrian	avrian	PROPN
hassl-3350	30	44	,	,	PUNCT
hassl-3350	30	45	2018	2018	NUM
hassl-3350	30	46	)	)	PUNCT
hassl-3350	30	47	.	.	PUNCT
hassl-3350	31	1	furthermore	furthermore	ADV
hassl-3350	31	2	,	,	PUNCT
hassl-3350	31	3	previous	previous	ADJ
hassl-3350	31	4	studies	study	NOUN
hassl-3350	31	5	indicate	indicate	VERB
hassl-3350	31	6	that	that	SCONJ
hassl-3350	31	7	the	the	DET
hassl-3350	31	8	financial	financial	ADJ
hassl-3350	31	9	statements	statement	NOUN
hassl-3350	31	10	of	of	ADP
hassl-3350	31	11	government	government	NOUN
hassl-3350	31	12	entities	entity	NOUN
hassl-3350	31	13	are	be	AUX
hassl-3350	31	14	too	too	ADV
hassl-3350	31	15	focused	focused	ADJ
hassl-3350	31	16	on	on	ADP
hassl-3350	31	17	complying	comply	VERB
hassl-3350	31	18	with	with	ADP
hassl-3350	31	19	regulations	regulation	NOUN
hassl-3350	31	20	and	and	CCONJ
hassl-3350	31	21	that	that	SCONJ
hassl-3350	31	22	no	no	DET
hassl-3350	31	23	government	government	NOUN
hassl-3350	31	24	will	will	AUX
hassl-3350	31	25	voluntarily	voluntarily	ADV
hassl-3350	31	26	disclose	disclose	VERB
hassl-3350	31	27	additional	additional	ADJ
hassl-3350	31	28	information	information	NOUN
hassl-3350	31	29	beyond	beyond	ADP
hassl-3350	31	30	what	what	PRON
hassl-3350	31	31	is	be	AUX
hassl-3350	31	32	required	require	VERB
hassl-3350	31	33	in	in	ADP
hassl-3350	31	34	an	an	DET
hassl-3350	31	35	accounting	accounting	NOUN
hassl-3350	31	36	standard	standard	NOUN
hassl-3350	31	37	(	(	PUNCT
hassl-3350	31	38	wahyuningsih	wahyuningsih	PROPN
hassl-3350	31	39	&	&	CCONJ
hassl-3350	31	40	wijayanti	wijayanti	PROPN
hassl-3350	31	41	,	,	PUNCT
hassl-3350	31	42	2022	2022	NUM
hassl-3350	31	43	)	)	PUNCT
hassl-3350	31	44	.	.	PUNCT
hassl-3350	32	1	however	however	ADV
hassl-3350	32	2	,	,	PUNCT
hassl-3350	32	3	in	in	ADP
hassl-3350	32	4	accordance	accordance	NOUN
hassl-3350	32	5	with	with	ADP
hassl-3350	32	6	the	the	DET
hassl-3350	32	7	new	new	ADJ
hassl-3350	32	8	public	public	ADJ
hassl-3350	32	9	management	management	NOUN
hassl-3350	32	10	concept	concept	NOUN
hassl-3350	32	11	,	,	PUNCT
hassl-3350	32	12	the	the	DET
hassl-3350	32	13	public	public	ADJ
hassl-3350	32	14	sector	sector	NOUN
hassl-3350	32	15	has	have	AUX
hassl-3350	32	16	now	now	ADV
hassl-3350	32	17	been	be	AUX
hassl-3350	32	18	transformed	transform	VERB
hassl-3350	32	19	by	by	ADP
hassl-3350	32	20	adopting	adopt	VERB
hassl-3350	32	21	the	the	DET
hassl-3350	32	22	best	good	ADJ
hassl-3350	32	23	practices	practice	NOUN
hassl-3350	32	24	available	available	ADJ
hassl-3350	32	25	in	in	ADP
hassl-3350	32	26	the	the	DET
hassl-3350	32	27	private	private	ADJ
hassl-3350	32	28	sector	sector	NOUN
hassl-3350	32	29	,	,	PUNCT
hassl-3350	32	30	including	include	VERB
hassl-3350	32	31	accounting	accounting	NOUN
hassl-3350	32	32	and	and	CCONJ
hassl-3350	32	33	financial	financial	ADJ
hassl-3350	32	34	reporting	reporting	NOUN
hassl-3350	32	35	practices	practice	NOUN
hassl-3350	32	36	(	(	PUNCT
hassl-3350	32	37	parker	parker	PROPN
hassl-3350	32	38	,	,	PUNCT
hassl-3350	32	39	jacobs	jacobs	PROPN
hassl-3350	32	40	,	,	PUNCT
hassl-3350	32	41	&	&	CCONJ
hassl-3350	32	42	schmitz	schmitz	PROPN
hassl-3350	32	43	,	,	PUNCT
hassl-3350	32	44	2018	2018	NUM
hassl-3350	32	45	)	)	PUNCT
hassl-3350	32	46	.	.	PUNCT
hassl-3350	33	1	currently	currently	ADV
hassl-3350	33	2	,	,	PUNCT
hassl-3350	33	3	the	the	DET
hassl-3350	33	4	private	private	ADJ
hassl-3350	33	5	sector	sector	NOUN
hassl-3350	33	6	has	have	AUX
hassl-3350	33	7	demanded	demand	VERB
hassl-3350	33	8	a	a	DET
hassl-3350	33	9	comprehensive	comprehensive	ADJ
hassl-3350	33	10	and	and	CCONJ
hassl-3350	33	11	holistic	holistic	ADJ
hassl-3350	33	12	report	report	NOUN
hassl-3350	33	13	presentation	presentation	NOUN
hassl-3350	33	14	.	.	PUNCT
hassl-3350	34	1	disclosure	disclosure	NOUN
hassl-3350	34	2	of	of	ADP
hassl-3350	34	3	financial	financial	ADJ
hassl-3350	34	4	statements	statement	NOUN
hassl-3350	34	5	required	require	VERB
hassl-3350	34	6	by	by	ADP
hassl-3350	34	7	accounting	accounting	NOUN
hassl-3350	34	8	standards	standard	NOUN
hassl-3350	34	9	is	be	AUX
hassl-3350	34	10	considered	consider	VERB
hassl-3350	34	11	unable	unable	ADJ
hassl-3350	34	12	to	to	PART
hassl-3350	34	13	meet	meet	VERB
hassl-3350	34	14	the	the	DET
hassl-3350	34	15	needs	need	NOUN
hassl-3350	34	16	of	of	ADP
hassl-3350	34	17	the	the	DET
hassl-3350	34	18	private	private	ADJ
hassl-3350	34	19	sector	sector	NOUN
hassl-3350	34	20	as	as	SCONJ
hassl-3350	34	21	it	it	PRON
hassl-3350	34	22	is	be	AUX
hassl-3350	34	23	too	too	ADV
hassl-3350	34	24	focused	focused	ADJ
hassl-3350	34	25	on	on	ADP
hassl-3350	34	26	financial	financial	ADJ
hassl-3350	34	27	and	and	CCONJ
hassl-3350	34	28	historical	historical	ADJ
hassl-3350	34	29	aspects	aspect	NOUN
hassl-3350	34	30	(	(	PUNCT
hassl-3350	34	31	brown	brown	PROPN
hassl-3350	34	32	,	,	PUNCT
hassl-3350	34	33	hinson	hinson	PROPN
hassl-3350	34	34	,	,	PUNCT
hassl-3350	34	35	&	&	CCONJ
hassl-3350	34	36	tucker	tucker	PROPN
hassl-3350	34	37	,	,	PUNCT
hassl-3350	34	38	2021	2021	NUM
hassl-3350	34	39	)	)	PUNCT
hassl-3350	34	40	.	.	PUNCT
hassl-3350	35	1	in	in	ADP
hassl-3350	35	2	addition	addition	NOUN
hassl-3350	35	3	,	,	PUNCT
hassl-3350	35	4	the	the	DET
hassl-3350	35	5	need	need	NOUN
hassl-3350	35	6	for	for	ADP
hassl-3350	35	7	non	non	ADJ
hassl-3350	35	8	-	-	ADJ
hassl-3350	35	9	financial	financial	ADJ
hassl-3350	35	10	performance	performance	NOUN
hassl-3350	35	11	information	information	NOUN
hassl-3350	35	12	as	as	ADV
hassl-3350	35	13	well	well	ADV
hassl-3350	35	14	as	as	ADP
hassl-3350	35	15	current	current	ADJ
hassl-3350	35	16	and	and	CCONJ
hassl-3350	35	17	future	future	ADJ
hassl-3350	35	18	aspects	aspect	NOUN
hassl-3350	35	19	are	be	AUX
hassl-3350	35	20	relevant	relevant	ADJ
hassl-3350	35	21	.	.	PUNCT
hassl-3350	36	1	one	one	NUM
hassl-3350	36	2	of	of	ADP
hassl-3350	36	3	the	the	DET
hassl-3350	36	4	reporting	reporting	NOUN
hassl-3350	36	5	frameworks	framework	NOUN
hassl-3350	36	6	that	that	PRON
hassl-3350	36	7	can	can	AUX
hassl-3350	36	8	provide	provide	VERB
hassl-3350	36	9	comprehensive	comprehensive	ADJ
hassl-3350	36	10	information	information	NOUN
hassl-3350	36	11	about	about	ADP
hassl-3350	36	12	organizational	organizational	ADJ
hassl-3350	36	13	performance	performance	NOUN
hassl-3350	36	14	is	be	AUX
hassl-3350	36	15	integrated	integrate	VERB
hassl-3350	36	16	reporting	reporting	NOUN
hassl-3350	36	17	(	(	PUNCT
hassl-3350	36	18	pratama	pratama	NOUN
hassl-3350	36	19	,	,	PUNCT
hassl-3350	36	20	yadiati	yadiati	PROPN
hassl-3350	36	21	,	,	PUNCT
hassl-3350	36	22	tanzil	tanzil	PROPN
hassl-3350	36	23	,	,	PUNCT
hassl-3350	36	24	&	&	CCONJ
hassl-3350	36	25	suprijadi	suprijadi	NOUN
hassl-3350	36	26	,	,	PUNCT
hassl-3350	36	27	2021	2021	NUM
hassl-3350	36	28	)	)	PUNCT
hassl-3350	36	29	.	.	PUNCT
hassl-3350	37	1	integrated	integrate	VERB
hassl-3350	37	2	reporting	reporting	NOUN
hassl-3350	37	3	is	be	AUX
hassl-3350	37	4	based	base	VERB
hassl-3350	37	5	on	on	ADP
hassl-3350	37	6	the	the	DET
hassl-3350	37	7	idea	idea	NOUN
hassl-3350	37	8	of	of	ADP
hassl-3350	37	9	creating	create	VERB
hassl-3350	37	10	value	value	NOUN
hassl-3350	37	11	,	,	PUNCT
hassl-3350	37	12	which	which	PRON
hassl-3350	37	13	is	be	AUX
hassl-3350	37	14	important	important	ADJ
hassl-3350	37	15	for	for	ADP
hassl-3350	37	16	both	both	CCONJ
hassl-3350	37	17	private	private	ADJ
hassl-3350	37	18	and	and	CCONJ
hassl-3350	37	19	public	public	ADJ
hassl-3350	37	20	sector	sector	NOUN
hassl-3350	37	21	organizations	organization	NOUN
hassl-3350	37	22	.	.	PUNCT
hassl-3350	38	1	private	private	ADJ
hassl-3350	38	2	companies	company	NOUN
hassl-3350	38	3	have	have	AUX
hassl-3350	38	4	already	already	ADV
hassl-3350	38	5	adopted	adopt	VERB
hassl-3350	38	6	the	the	DET
hassl-3350	38	7	integrated	integrated	ADJ
hassl-3350	38	8	reporting	reporting	NOUN
hassl-3350	38	9	framework	framework	NOUN
hassl-3350	38	10	,	,	PUNCT
hassl-3350	38	11	and	and	CCONJ
hassl-3350	38	12	it	it	PRON
hassl-3350	38	13	is	be	AUX
hassl-3350	38	14	now	now	ADV
hassl-3350	38	15	being	be	AUX
hassl-3350	38	16	used	use	VERB
hassl-3350	38	17	to	to	PART
hassl-3350	38	18	include	include	VERB
hassl-3350	38	19	sustainability	sustainability	NOUN
hassl-3350	38	20	aspects	aspect	NOUN
hassl-3350	38	21	.	.	PUNCT
hassl-3350	39	1	the	the	DET
hassl-3350	39	2	value	value	NOUN
hassl-3350	39	3	reporting	report	VERB
hassl-3350	39	4	foundation	foundation	NOUN
hassl-3350	39	5	,	,	PUNCT
hassl-3350	39	6	which	which	PRON
hassl-3350	39	7	created	create	VERB
hassl-3350	39	8	the	the	DET
hassl-3350	39	9	framework	framework	NOUN
hassl-3350	39	10	,	,	PUNCT
hassl-3350	39	11	has	have	AUX
hassl-3350	39	12	become	become	VERB
hassl-3350	39	13	a	a	DET
hassl-3350	39	14	part	part	NOUN
hassl-3350	39	15	of	of	ADP
hassl-3350	39	16	the	the	DET
hassl-3350	39	17	international	international	ADJ
hassl-3350	39	18	sustainability	sustainability	NOUN
hassl-3350	39	19	standards	standard	NOUN
hassl-3350	39	20	board	board	NOUN
hassl-3350	39	21	established	establish	VERB
hassl-3350	39	22	by	by	ADP
hassl-3350	39	23	the	the	DET
hassl-3350	39	24	international	international	ADJ
hassl-3350	39	25	financial	financial	ADJ
hassl-3350	39	26	reporting	reporting	NOUN
hassl-3350	39	27	standards	standard	NOUN
hassl-3350	39	28	(	(	PUNCT
hassl-3350	39	29	ifrs	ifrs	PROPN
hassl-3350	39	30	)	)	PUNCT
hassl-3350	39	31	foundation	foundation	NOUN
hassl-3350	39	32	.	.	PUNCT
hassl-3350	40	1	there	there	PRON
hassl-3350	40	2	have	have	AUX
hassl-3350	40	3	been	be	AUX
hassl-3350	40	4	many	many	ADJ
hassl-3350	40	5	previous	previous	ADJ
hassl-3350	40	6	studies	study	NOUN
hassl-3350	40	7	proving	prove	VERB
hassl-3350	40	8	that	that	SCONJ
hassl-3350	40	9	an	an	DET
hassl-3350	40	10	integrated	integrated	ADJ
hassl-3350	40	11	reporting	reporting	NOUN
hassl-3350	40	12	framework	framework	NOUN
hassl-3350	40	13	can	can	AUX
hassl-3350	40	14	be	be	AUX
hassl-3350	40	15	adopted	adopt	VERB
hassl-3350	40	16	in	in	ADP
hassl-3350	40	17	public	public	ADJ
hassl-3350	40	18	sector	sector	NOUN
hassl-3350	40	19	organization	organization	NOUN
hassl-3350	40	20	reporting	report	VERB
hassl-3350	40	21	(	(	PUNCT
hassl-3350	40	22	montecalvo	montecalvo	PROPN
hassl-3350	40	23	,	,	PUNCT
hassl-3350	40	24	farneti	farneti	PROPN
hassl-3350	40	25	,	,	PUNCT
hassl-3350	40	26	&	&	CCONJ
hassl-3350	40	27	villiers	villier	NOUN
hassl-3350	40	28	,	,	PUNCT
hassl-3350	40	29	2018	2018	NUM
hassl-3350	40	30	;	;	PUNCT
hassl-3350	40	31	vitolla	vitolla	NOUN
hassl-3350	40	32	,	,	PUNCT
hassl-3350	40	33	raimo	raimo	VERB
hassl-3350	40	34	,	,	PUNCT
hassl-3350	40	35	&	&	CCONJ
hassl-3350	40	36	rubino	rubino	PROPN
hassl-3350	40	37	,	,	PUNCT
hassl-3350	40	38	2019	2019	NUM
hassl-3350	40	39	)	)	PUNCT
hassl-3350	40	40	.	.	PUNCT
hassl-3350	41	1	also	also	ADV
hassl-3350	41	2	,	,	PUNCT
hassl-3350	41	3	previous	previous	ADJ
hassl-3350	41	4	research	research	NOUN
hassl-3350	41	5	has	have	AUX
hassl-3350	41	6	shown	show	VERB
hassl-3350	41	7	that	that	SCONJ
hassl-3350	41	8	the	the	DET
hassl-3350	41	9	main	main	ADJ
hassl-3350	41	10	challenge	challenge	NOUN
hassl-3350	41	11	of	of	ADP
hassl-3350	41	12	integrated	integrated	ADJ
hassl-3350	41	13	reporting	reporting	NOUN
hassl-3350	41	14	in	in	ADP
hassl-3350	41	15	the	the	DET
hassl-3350	41	16	public	public	ADJ
hassl-3350	41	17	sector	sector	NOUN
hassl-3350	41	18	is	be	AUX
hassl-3350	41	19	the	the	DET
hassl-3350	41	20	lack	lack	NOUN
hassl-3350	41	21	of	of	ADP
hassl-3350	41	22	competence	competence	NOUN
hassl-3350	41	23	of	of	ADP
hassl-3350	41	24	financial	financial	ADJ
hassl-3350	41	25	report	report	NOUN
hassl-3350	41	26	editors	editor	NOUN
hassl-3350	41	27	against	against	ADP
hassl-3350	41	28	the	the	DET
hassl-3350	41	29	concept	concept	NOUN
hassl-3350	41	30	of	of	ADP
hassl-3350	41	31	integrated	integrated	ADJ
hassl-3350	41	32	reporting	reporting	NOUN
hassl-3350	41	33	(	(	PUNCT
hassl-3350	41	34	manes	mane	NOUN
hassl-3350	41	35	-	-	PUNCT
hassl-3350	41	36	rossi	rossi	ADJ
hassl-3350	41	37	,	,	PUNCT
hassl-3350	41	38	2018	2018	NUM
hassl-3350	41	39	)	)	PUNCT
hassl-3350	41	40	.	.	PUNCT
hassl-3350	42	1	additionally	additionally	ADV
hassl-3350	42	2	,	,	PUNCT
hassl-3350	42	3	previous	previous	ADJ
hassl-3350	42	4	studies	study	NOUN
hassl-3350	42	5	indicate	indicate	VERB
hassl-3350	42	6	that	that	SCONJ
hassl-3350	42	7	public	public	ADJ
hassl-3350	42	8	sector	sector	NOUN
hassl-3350	42	9	integrated	integrate	VERB
hassl-3350	42	10	reporting	reporting	NOUN
hassl-3350	42	11	is	be	AUX
hassl-3350	42	12	not	not	PART
hassl-3350	42	13	transparent	transparent	ADJ
hassl-3350	42	14	because	because	SCONJ
hassl-3350	42	15	it	it	PRON
hassl-3350	42	16	is	be	AUX
hassl-3350	42	17	influenced	influence	VERB
hassl-3350	42	18	by	by	ADP
hassl-3350	42	19	political	political	ADJ
hassl-3350	42	20	processes	process	NOUN
hassl-3350	42	21	(	(	PUNCT
hassl-3350	42	22	lodhia	lodhia	NOUN
hassl-3350	42	23	,	,	PUNCT
hassl-3350	42	24	kaur	kaur	PROPN
hassl-3350	42	25	,	,	PUNCT
hassl-3350	42	26	&	&	CCONJ
hassl-3350	42	27	williams	williams	PROPN
hassl-3350	42	28	,	,	PUNCT
hassl-3350	42	29	2020	2020	NUM
hassl-3350	42	30	)	)	PUNCT
hassl-3350	42	31	,	,	PUNCT
hassl-3350	42	32	it	it	PRON
hassl-3350	42	33	only	only	ADV
hassl-3350	42	34	tends	tend	VERB
hassl-3350	42	35	to	to	PART
hassl-3350	42	36	convey	convey	VERB
hassl-3350	42	37	government	government	NOUN
hassl-3350	42	38	information	information	NOUN
hassl-3350	42	39	that	that	PRON
hassl-3350	42	40	has	have	VERB
hassl-3350	42	41	a	a	DET
hassl-3350	42	42	positive	positive	ADJ
hassl-3350	42	43	impact	impact	NOUN
hassl-3350	42	44	(	(	PUNCT
hassl-3350	42	45	williams	williams	PROPN
hassl-3350	42	46	&	&	CCONJ
hassl-3350	42	47	lodhia	lodhia	PROPN
hassl-3350	42	48	,	,	PUNCT
hassl-3350	42	49	2021	2021	NUM
hassl-3350	42	50	)	)	PUNCT
hassl-3350	42	51	,	,	PUNCT
hassl-3350	42	52	and	and	CCONJ
hassl-3350	42	53	many	many	ADJ
hassl-3350	42	54	still	still	ADV
hassl-3350	42	55	convey	convey	VERB
hassl-3350	42	56	historical	historical	ADJ
hassl-3350	42	57	information	information	NOUN
hassl-3350	42	58	(	(	PUNCT
hassl-3350	42	59	manes	mane	NOUN
hassl-3350	42	60	-	-	PUNCT
hassl-3350	42	61	rossi	rossi	PROPN
hassl-3350	42	62	&	&	CCONJ
hassl-3350	42	63	orelli	orelli	ADJ
hassl-3350	42	64	,	,	PUNCT
hassl-3350	42	65	2020	2020	NUM
hassl-3350	42	66	)	)	PUNCT
hassl-3350	42	67	.	.	PUNCT
hassl-3350	43	1	the	the	DET
hassl-3350	43	2	concept	concept	NOUN
hassl-3350	43	3	of	of	ADP
hassl-3350	43	4	value	value	NOUN
hassl-3350	43	5	creation	creation	NOUN
hassl-3350	43	6	in	in	ADP
hassl-3350	43	7	the	the	DET
hassl-3350	43	8	public	public	ADJ
hassl-3350	43	9	sector	sector	NOUN
hassl-3350	43	10	should	should	AUX
hassl-3350	43	11	not	not	PART
hassl-3350	43	12	differ	differ	VERB
hassl-3350	43	13	significantly	significantly	ADV
hassl-3350	43	14	from	from	ADP
hassl-3350	43	15	that	that	PRON
hassl-3350	43	16	of	of	ADP
hassl-3350	43	17	the	the	DET
hassl-3350	43	18	private	private	ADJ
hassl-3350	43	19	sector	sector	NOUN
hassl-3350	43	20	,	,	PUNCT
hassl-3350	43	21	so	so	CCONJ
hassl-3350	43	22	the	the	DET
hassl-3350	43	23	implementation	implementation	NOUN
hassl-3350	43	24	of	of	ADP
hassl-3350	43	25	integrated	integrated	ADJ
hassl-3350	43	26	reporting	reporting	NOUN
hassl-3350	43	27	in	in	ADP
hassl-3350	43	28	the	the	DET
hassl-3350	43	29	public	public	ADJ
hassl-3350	43	30	sector	sector	NOUN
hassl-3350	43	31	should	should	AUX
hassl-3350	43	32	be	be	AUX
hassl-3350	43	33	able	able	ADJ
hassl-3350	43	34	to	to	PART
hassl-3350	43	35	provide	provide	VERB
hassl-3350	43	36	similar	similar	ADJ
hassl-3350	43	37	benefits	benefit	NOUN
hassl-3350	43	38	between	between	ADP
hassl-3350	43	39	public	public	ADJ
hassl-3350	43	40	sector	sector	NOUN
hassl-3350	43	41	organizations	organization	NOUN
hassl-3350	43	42	and	and	CCONJ
hassl-3350	43	43	the	the	DET
hassl-3350	43	44	private	private	ADJ
hassl-3350	43	45	sector	sector	NOUN
hassl-3350	43	46	(	(	PUNCT
hassl-3350	43	47	bartocci	bartocci	NOUN
hassl-3350	43	48	&	&	CCONJ
hassl-3350	43	49	picciaia	picciaia	PROPN
hassl-3350	43	50	,	,	PUNCT
hassl-3350	43	51	2013	2013	NUM
hassl-3350	43	52	)	)	PUNCT
hassl-3350	43	53	.	.	PUNCT
hassl-3350	44	1	this	this	DET
hassl-3350	44	2	study	study	NOUN
hassl-3350	44	3	attempts	attempt	VERB
hassl-3350	44	4	to	to	PART
hassl-3350	44	5	analyze	analyze	VERB
hassl-3350	44	6	the	the	DET
hassl-3350	44	7	extent	extent	NOUN
hassl-3350	44	8	to	to	PART
hassl-3350	44	9	which	which	PRON
hassl-3350	44	10	government	government	NOUN
hassl-3350	44	11	financial	financial	ADJ
hassl-3350	44	12	statements	statement	NOUN
hassl-3350	44	13	disclose	disclose	VERB
hassl-3350	44	14	information	information	NOUN
hassl-3350	44	15	related	relate	VERB
hassl-3350	44	16	to	to	ADP
hassl-3350	44	17	business	business	NOUN
hassl-3350	44	18	processes	process	NOUN
hassl-3350	44	19	that	that	PRON
hassl-3350	44	20	are	be	AUX
hassl-3350	44	21	in	in	ADP
hassl-3350	44	22	accordance	accordance	NOUN
hassl-3350	44	23	with	with	ADP
hassl-3350	44	24	integrated	integrate	VERB
hassl-3350	44	25	reporting	reporting	NOUN
hassl-3350	44	26	elements	element	NOUN
hassl-3350	44	27	.	.	PUNCT
hassl-3350	45	1	research	research	NOUN
hassl-3350	45	2	conducted	conduct	VERB
hassl-3350	45	3	in	in	ADP
hassl-3350	45	4	the	the	DET
hassl-3350	45	5	private	private	ADJ
hassl-3350	45	6	sector	sector	NOUN
hassl-3350	45	7	shows	show	VERB
hassl-3350	45	8	that	that	SCONJ
hassl-3350	45	9	the	the	DET
hassl-3350	45	10	implementation	implementation	NOUN
hassl-3350	45	11	of	of	ADP
hassl-3350	45	12	integrated	integrated	ADJ
hassl-3350	45	13	reporting	reporting	NOUN
hassl-3350	45	14	sometimes	sometimes	ADV
hassl-3350	45	15	encounters	encounter	VERB
hassl-3350	45	16	problems	problem	NOUN
hassl-3350	45	17	caused	cause	VERB
hassl-3350	45	18	by	by	ADP
hassl-3350	45	19	the	the	DET
hassl-3350	45	20	low	low	ADJ
hassl-3350	45	21	level	level	NOUN
hassl-3350	45	22	of	of	ADP
hassl-3350	45	23	gap	gap	NOUN
hassl-3350	45	24	analysis	analysis	NOUN
hassl-3350	45	25	conducted	conduct	VERB
hassl-3350	45	26	on	on	ADP
hassl-3350	45	27	organizational	organizational	ADJ
hassl-3350	45	28	reporting	reporting	NOUN
hassl-3350	45	29	(	(	PUNCT
hassl-3350	45	30	vitolla	vitolla	NOUN
hassl-3350	45	31	,	,	PUNCT
hassl-3350	45	32	raimo	raimo	VERB
hassl-3350	45	33	,	,	PUNCT
hassl-3350	45	34	&	&	CCONJ
hassl-3350	45	35	rubino	rubino	PROPN
hassl-3350	45	36	,	,	PUNCT
hassl-3350	45	37	2020	2020	NUM
hassl-3350	45	38	)	)	PUNCT
hassl-3350	45	39	.	.	PUNCT
hassl-3350	46	1	thus	thus	ADV
hassl-3350	46	2	,	,	PUNCT
hassl-3350	46	3	the	the	DET
hassl-3350	46	4	present	present	ADJ
hassl-3350	46	5	study	study	NOUN
hassl-3350	46	6	carries	carry	VERB
hassl-3350	46	7	out	out	ADP
hassl-3350	46	8	a	a	DET
hassl-3350	46	9	gap	gap	NOUN
hassl-3350	46	10	analysis	analysis	NOUN
hassl-3350	46	11	in	in	ADP
hassl-3350	46	12	the	the	DET
hassl-3350	46	13	form	form	NOUN
hassl-3350	46	14	of	of	ADP
hassl-3350	46	15	analyzing	analyze	VERB
hassl-3350	46	16	report	report	NOUN
hassl-3350	46	17	components	component	NOUN
hassl-3350	46	18	that	that	PRON
hassl-3350	46	19	are	be	AUX
hassl-3350	46	20	appropriate	appropriate	ADJ
hassl-3350	46	21	and	and	CCONJ
hassl-3350	46	22	not	not	PART
hassl-3350	46	23	in	in	ADP
hassl-3350	46	24	accordance	accordance	NOUN
hassl-3350	46	25	with	with	ADP
hassl-3350	46	26	the	the	DET
hassl-3350	46	27	integrated	integrated	ADJ
hassl-3350	46	28	reporting	reporting	NOUN
hassl-3350	46	29	framework	framework	NOUN
hassl-3350	46	30	.	.	PUNCT
hassl-3350	47	1	the	the	DET
hassl-3350	47	2	novelty	novelty	NOUN
hassl-3350	47	3	of	of	ADP
hassl-3350	47	4	this	this	DET
hassl-3350	47	5	study	study	NOUN
hassl-3350	47	6	focuses	focus	VERB
hassl-3350	47	7	on	on	ADP
hassl-3350	47	8	the	the	DET
hassl-3350	47	9	use	use	NOUN
hassl-3350	47	10	of	of	ADP
hassl-3350	47	11	an	an	DET
hassl-3350	47	12	integrated	integrated	ADJ
hassl-3350	47	13	reporting	reporting	NOUN
hassl-3350	47	14	framework	framework	NOUN
hassl-3350	47	15	in	in	ADP
hassl-3350	47	16	scrutinizing	scrutinize	VERB
hassl-3350	47	17	information	information	NOUN
hassl-3350	47	18	pertinent	pertinent	ADJ
hassl-3350	47	19	to	to	ADP
hassl-3350	47	20	the	the	DET
hassl-3350	47	21	comprehensive	comprehensive	ADJ
hassl-3350	47	22	performance	performance	NOUN
hassl-3350	47	23	of	of	ADP
hassl-3350	47	24	the	the	DET
hassl-3350	47	25	government	government	NOUN
hassl-3350	47	26	,	,	PUNCT
hassl-3350	47	27	especially	especially	ADV
hassl-3350	47	28	in	in	ADP
hassl-3350	47	29	indonesia	indonesia	PROPN
hassl-3350	47	30	.	.	PUNCT
hassl-3350	48	1	this	this	DET
hassl-3350	48	2	study	study	NOUN
hassl-3350	48	3	takes	take	VERB
hassl-3350	48	4	the	the	DET
hassl-3350	48	5	setting	setting	NOUN
hassl-3350	48	6	of	of	ADP
hassl-3350	48	7	the	the	DET
hassl-3350	48	8	indonesian	indonesian	ADJ
hassl-3350	48	9	government	government	NOUN
hassl-3350	48	10	,	,	PUNCT
hassl-3350	48	11	specifically	specifically	ADV
hassl-3350	48	12	the	the	DET
hassl-3350	48	13	west	west	PROPN
hassl-3350	48	14	java	java	PROPN
hassl-3350	48	15	government	government	PROPN
hassl-3350	48	16	.	.	PUNCT
hassl-3350	49	1	indonesia	indonesia	PROPN
hassl-3350	49	2	is	be	AUX
hassl-3350	49	3	one	one	NUM
hassl-3350	49	4	of	of	ADP
hassl-3350	49	5	the	the	DET
hassl-3350	49	6	countries	country	NOUN
hassl-3350	49	7	in	in	ADP
hassl-3350	49	8	the	the	DET
hassl-3350	49	9	southeast	southeast	PROPN
hassl-3350	49	10	asia	asia	PROPN
hassl-3350	49	11	region	region	NOUN
hassl-3350	49	12	that	that	PRON
hassl-3350	49	13	has	have	AUX
hassl-3350	49	14	only	only	ADV
hassl-3350	49	15	had	have	VERB
hassl-3350	49	16	government	government	NOUN
hassl-3350	49	17	financial	financial	ADJ
hassl-3350	49	18	reporting	reporting	NOUN
hassl-3350	49	19	.	.	PUNCT
hassl-3350	50	1	indonesia	indonesia	PROPN
hassl-3350	50	2	first	first	PROPN
hassl-3350	50	3	compiled	compile	VERB
hassl-3350	50	4	government	government	NOUN
hassl-3350	50	5	financial	financial	ADJ
hassl-3350	50	6	statements	statement	NOUN
hassl-3350	50	7	in	in	ADP
hassl-3350	50	8	2005	2005	NUM
hassl-3350	50	9	and	and	CCONJ
hassl-3350	50	10	only	only	ADV
hassl-3350	50	11	implemented	implement	VERB
hassl-3350	50	12	the	the	DET
hassl-3350	50	13	accrual	accrual	ADJ
hassl-3350	50	14	accounting	accounting	NOUN
hassl-3350	50	15	system	system	NOUN
hassl-3350	50	16	in	in	ADP
hassl-3350	50	17	2015	2015	NUM
hassl-3350	50	18	(	(	PUNCT
hassl-3350	50	19	boolaky	boolaky	NOUN
hassl-3350	50	20	,	,	PUNCT
hassl-3350	50	21	mirosea	mirosea	NOUN
hassl-3350	50	22	,	,	PUNCT
hassl-3350	50	23	&	&	CCONJ
hassl-3350	50	24	singh	singh	PROPN
hassl-3350	50	25	,	,	PUNCT
hassl-3350	50	26	2018	2018	NUM
hassl-3350	50	27	)	)	PUNCT
hassl-3350	50	28	.	.	PUNCT
hassl-3350	51	1	at	at	ADP
hassl-3350	51	2	the	the	DET
hassl-3350	51	3	beginning	beginning	NOUN
hassl-3350	51	4	of	of	ADP
hassl-3350	51	5	the	the	DET
hassl-3350	51	6	implementation	implementation	NOUN
hassl-3350	51	7	of	of	ADP
hassl-3350	51	8	accounting	accounting	NOUN
hassl-3350	51	9	and	and	CCONJ
hassl-3350	51	10	financial	financial	ADJ
hassl-3350	51	11	reporting	reporting	NOUN
hassl-3350	51	12	in	in	ADP
hassl-3350	51	13	the	the	DET
hassl-3350	51	14	indonesian	indonesian	ADJ
hassl-3350	51	15	government	government	NOUN
hassl-3350	51	16	,	,	PUNCT
hassl-3350	51	17	the	the	DET
hassl-3350	51	18	government	government	NOUN
hassl-3350	51	19	's	's	PART
hassl-3350	51	20	financial	financial	ADJ
hassl-3350	51	21	statements	statement	NOUN
hassl-3350	51	22	received	receive	VERB
hassl-3350	51	23	a	a	DET
hassl-3350	51	24	disclaimer	disclaimer	NOUN
hassl-3350	51	25	of	of	ADP
hassl-3350	51	26	opinion	opinion	NOUN
hassl-3350	51	27	,	,	PUNCT
hassl-3350	51	28	and	and	CCONJ
hassl-3350	51	29	only	only	ADV
hassl-3350	51	30	in	in	ADP
hassl-3350	51	31	2016	2016	NUM
hassl-3350	51	32	did	do	AUX
hassl-3350	51	33	the	the	DET
hassl-3350	51	34	government	government	NOUN
hassl-3350	51	35	obtain	obtain	VERB
hassl-3350	51	36	an	an	DET
hassl-3350	51	37	unqualified	unqualified	ADJ
hassl-3350	51	38	opinion	opinion	NOUN
hassl-3350	51	39	.	.	PUNCT
hassl-3350	52	1	the	the	DET
hassl-3350	52	2	local	local	ADJ
hassl-3350	52	3	governments	government	NOUN
hassl-3350	52	4	of	of	ADP
hassl-3350	52	5	indonesia	indonesia	PROPN
hassl-3350	52	6	also	also	ADV
hassl-3350	52	7	recently	recently	ADV
hassl-3350	52	8	had	have	VERB
hassl-3350	52	9	good	good	ADJ
hassl-3350	52	10	quality	quality	NOUN
hassl-3350	52	11	financial	financial	ADJ
hassl-3350	52	12	statements	statement	NOUN
hassl-3350	52	13	marked	mark	VERB
hassl-3350	52	14	by	by	ADP
hassl-3350	52	15	an	an	DET
hassl-3350	52	16	unqualified	unqualified	ADJ
hassl-3350	52	17	opinion	opinion	NOUN
hassl-3350	52	18	after	after	ADP
hassl-3350	52	19	2016	2016	NUM
hassl-3350	52	20	(	(	PUNCT
hassl-3350	52	21	adiputra	adiputra	PROPN
hassl-3350	52	22	,	,	PUNCT
hassl-3350	52	23	utama	utama	PROPN
hassl-3350	52	24	,	,	PUNCT
hassl-3350	52	25	&	&	CCONJ
hassl-3350	52	26	rossieta	rossieta	PROPN
hassl-3350	52	27	,	,	PUNCT
hassl-3350	52	28	2018	2018	NUM
hassl-3350	52	29	)	)	PUNCT
hassl-3350	52	30	.	.	PUNCT
hassl-3350	53	1	humanities	humanity	NOUN
hassl-3350	53	2	and	and	CCONJ
hassl-3350	53	3	social	social	ADJ
hassl-3350	53	4	sciences	science	NOUN
hassl-3350	53	5	letters	letter	NOUN
hassl-3350	53	6	,	,	PUNCT
hassl-3350	53	7	2023	2023	NUM
hassl-3350	53	8	,	,	PUNCT
hassl-3350	53	9	11(2	11(2	NUM
hassl-3350	53	10	):	):	PUNCT
hassl-3350	53	11	179	179	NUM
hassl-3350	53	12	-	-	SYM
hassl-3350	53	13	202	202	NUM
hassl-3350	53	14	181	181	NUM
hassl-3350	53	15	©	©	PROPN
hassl-3350	53	16	2023	2023	NUM
hassl-3350	53	17	conscientia	conscientia	PROPN
hassl-3350	53	18	beam	beam	PROPN
hassl-3350	53	19	.	.	PUNCT
hassl-3350	54	1	all	all	DET
hassl-3350	54	2	rights	right	NOUN
hassl-3350	54	3	reserved	reserve	VERB
hassl-3350	54	4	.	.	PUNCT
hassl-3350	55	1	various	various	ADJ
hassl-3350	55	2	research	research	NOUN
hassl-3350	55	3	conducted	conduct	VERB
hassl-3350	55	4	concerning	concern	VERB
hassl-3350	55	5	indonesian	indonesian	ADJ
hassl-3350	55	6	public	public	ADJ
hassl-3350	55	7	sector	sector	NOUN
hassl-3350	55	8	reporting	reporting	NOUN
hassl-3350	55	9	shows	show	VERB
hassl-3350	55	10	that	that	SCONJ
hassl-3350	55	11	the	the	DET
hassl-3350	55	12	focus	focus	NOUN
hassl-3350	55	13	of	of	ADP
hassl-3350	55	14	research	research	NOUN
hassl-3350	55	15	is	be	AUX
hassl-3350	55	16	still	still	ADV
hassl-3350	55	17	on	on	ADP
hassl-3350	55	18	financial	financial	ADJ
hassl-3350	55	19	reporting	reporting	NOUN
hassl-3350	55	20	and	and	CCONJ
hassl-3350	55	21	the	the	DET
hassl-3350	55	22	quality	quality	NOUN
hassl-3350	55	23	of	of	ADP
hassl-3350	55	24	financial	financial	ADJ
hassl-3350	55	25	statements	statement	NOUN
hassl-3350	55	26	(	(	PUNCT
hassl-3350	55	27	rusdi	rusdi	NOUN
hassl-3350	55	28	&	&	CCONJ
hassl-3350	55	29	suprianto	suprianto	PROPN
hassl-3350	55	30	,	,	PUNCT
hassl-3350	55	31	2022	2022	NUM
hassl-3350	55	32	)	)	PUNCT
hassl-3350	55	33	.	.	PUNCT
hassl-3350	56	1	however	however	ADV
hassl-3350	56	2	,	,	PUNCT
hassl-3350	56	3	there	there	PRON
hassl-3350	56	4	is	be	VERB
hassl-3350	56	5	still	still	ADV
hassl-3350	56	6	quite	quite	DET
hassl-3350	56	7	a	a	DET
hassl-3350	56	8	bit	bit	NOUN
hassl-3350	56	9	of	of	ADP
hassl-3350	56	10	research	research	NOUN
hassl-3350	56	11	on	on	ADP
hassl-3350	56	12	integrated	integrate	VERB
hassl-3350	56	13	reporting	reporting	NOUN
hassl-3350	56	14	in	in	ADP
hassl-3350	56	15	the	the	DET
hassl-3350	56	16	public	public	ADJ
hassl-3350	56	17	sector	sector	NOUN
hassl-3350	56	18	.	.	PUNCT
hassl-3350	57	1	also	also	ADV
hassl-3350	57	2	,	,	PUNCT
hassl-3350	57	3	little	little	ADJ
hassl-3350	57	4	is	be	AUX
hassl-3350	57	5	known	know	VERB
hassl-3350	57	6	about	about	ADP
hassl-3350	57	7	the	the	DET
hassl-3350	57	8	context	context	NOUN
hassl-3350	57	9	of	of	ADP
hassl-3350	57	10	comprehensive	comprehensive	ADJ
hassl-3350	57	11	government	government	NOUN
hassl-3350	57	12	performance	performance	NOUN
hassl-3350	57	13	reporting	report	VERB
hassl-3350	57	14	in	in	ADP
hassl-3350	57	15	indonesia	indonesia	PROPN
hassl-3350	57	16	(	(	PUNCT
hassl-3350	57	17	yuhertiana	yuhertiana	PROPN
hassl-3350	57	18	,	,	PUNCT
hassl-3350	57	19	2015	2015	NUM
hassl-3350	57	20	)	)	PUNCT
hassl-3350	57	21	.	.	PUNCT
hassl-3350	58	1	moreover	moreover	ADV
hassl-3350	58	2	,	,	PUNCT
hassl-3350	58	3	west	west	PROPN
hassl-3350	58	4	java	java	PROPN
hassl-3350	58	5	was	be	AUX
hassl-3350	58	6	chosen	choose	VERB
hassl-3350	58	7	as	as	ADP
hassl-3350	58	8	the	the	DET
hassl-3350	58	9	subject	subject	NOUN
hassl-3350	58	10	since	since	SCONJ
hassl-3350	58	11	it	it	PRON
hassl-3350	58	12	has	have	VERB
hassl-3350	58	13	the	the	DET
hassl-3350	58	14	largest	large	ADJ
hassl-3350	58	15	number	number	NOUN
hassl-3350	58	16	of	of	ADP
hassl-3350	58	17	district	district	NOUN
hassl-3350	58	18	/	/	SYM
hassl-3350	58	19	city	city	NOUN
hassl-3350	58	20	governments	government	NOUN
hassl-3350	58	21	in	in	ADP
hassl-3350	58	22	indonesia	indonesia	PROPN
hassl-3350	58	23	and	and	CCONJ
hassl-3350	58	24	has	have	VERB
hassl-3350	58	25	a	a	DET
hassl-3350	58	26	fairly	fairly	ADV
hassl-3350	58	27	high	high	ADJ
hassl-3350	58	28	complexity	complexity	NOUN
hassl-3350	58	29	.	.	PUNCT
hassl-3350	59	1	furthermore	furthermore	ADV
hassl-3350	59	2	,	,	PUNCT
hassl-3350	59	3	this	this	DET
hassl-3350	59	4	research	research	NOUN
hassl-3350	59	5	has	have	VERB
hassl-3350	59	6	theoretical	theoretical	ADJ
hassl-3350	59	7	and	and	CCONJ
hassl-3350	59	8	practical	practical	ADJ
hassl-3350	59	9	contributions	contribution	NOUN
hassl-3350	59	10	.	.	PUNCT
hassl-3350	60	1	the	the	DET
hassl-3350	60	2	theoretical	theoretical	ADJ
hassl-3350	60	3	contribution	contribution	NOUN
hassl-3350	60	4	of	of	ADP
hassl-3350	60	5	this	this	DET
hassl-3350	60	6	research	research	NOUN
hassl-3350	60	7	is	be	AUX
hassl-3350	60	8	to	to	PART
hassl-3350	60	9	produce	produce	VERB
hassl-3350	60	10	studies	study	NOUN
hassl-3350	60	11	related	relate	VERB
hassl-3350	60	12	to	to	ADP
hassl-3350	60	13	the	the	DET
hassl-3350	60	14	implementation	implementation	NOUN
hassl-3350	60	15	of	of	ADP
hassl-3350	60	16	contemporary	contemporary	ADJ
hassl-3350	60	17	private	private	ADJ
hassl-3350	60	18	sector	sector	NOUN
hassl-3350	60	19	reporting	report	VERB
hassl-3350	60	20	frameworks	framework	NOUN
hassl-3350	60	21	in	in	ADP
hassl-3350	60	22	the	the	DET
hassl-3350	60	23	public	public	ADJ
hassl-3350	60	24	sector	sector	NOUN
hassl-3350	60	25	by	by	ADP
hassl-3350	60	26	the	the	DET
hassl-3350	60	27	concept	concept	NOUN
hassl-3350	60	28	of	of	ADP
hassl-3350	60	29	new	new	ADJ
hassl-3350	60	30	public	public	ADJ
hassl-3350	60	31	management	management	NOUN
hassl-3350	60	32	,	,	PUNCT
hassl-3350	60	33	especially	especially	ADV
hassl-3350	60	34	in	in	ADP
hassl-3350	60	35	indonesia	indonesia	PROPN
hassl-3350	60	36	.	.	PUNCT
hassl-3350	61	1	the	the	DET
hassl-3350	61	2	practical	practical	ADJ
hassl-3350	61	3	contribution	contribution	NOUN
hassl-3350	61	4	of	of	ADP
hassl-3350	61	5	this	this	DET
hassl-3350	61	6	research	research	NOUN
hassl-3350	61	7	is	be	AUX
hassl-3350	61	8	to	to	PART
hassl-3350	61	9	produce	produce	VERB
hassl-3350	61	10	a	a	DET
hassl-3350	61	11	comprehensive	comprehensive	ADJ
hassl-3350	61	12	government	government	NOUN
hassl-3350	61	13	performance	performance	NOUN
hassl-3350	61	14	reporting	reporting	NOUN
hassl-3350	61	15	component	component	NOUN
hassl-3350	61	16	matrix	matrix	NOUN
hassl-3350	61	17	design	design	NOUN
hassl-3350	61	18	that	that	PRON
hassl-3350	61	19	can	can	AUX
hassl-3350	61	20	later	later	ADV
hassl-3350	61	21	be	be	AUX
hassl-3350	61	22	used	use	VERB
hassl-3350	61	23	by	by	ADP
hassl-3350	61	24	the	the	DET
hassl-3350	61	25	government	government	NOUN
hassl-3350	61	26	in	in	ADP
hassl-3350	61	27	disclosing	disclose	VERB
hassl-3350	61	28	its	its	PRON
hassl-3350	61	29	performance	performance	NOUN
hassl-3350	61	30	information	information	NOUN
hassl-3350	61	31	.	.	PUNCT
hassl-3350	62	1	presently	presently	ADV
hassl-3350	62	2	,	,	PUNCT
hassl-3350	62	3	the	the	DET
hassl-3350	62	4	indonesian	indonesian	ADJ
hassl-3350	62	5	government	government	NOUN
hassl-3350	62	6	still	still	ADV
hassl-3350	62	7	focuses	focus	VERB
hassl-3350	62	8	on	on	ADP
hassl-3350	62	9	fulfilling	fulfil	VERB
hassl-3350	62	10	financial	financial	ADJ
hassl-3350	62	11	reporting	reporting	NOUN
hassl-3350	62	12	in	in	ADP
hassl-3350	62	13	the	the	DET
hassl-3350	62	14	framework	framework	NOUN
hassl-3350	62	15	of	of	ADP
hassl-3350	62	16	accountability	accountability	NOUN
hassl-3350	62	17	from	from	ADP
hassl-3350	62	18	the	the	DET
hassl-3350	62	19	public	public	ADJ
hassl-3350	62	20	finance	finance	NOUN
hassl-3350	62	21	side	side	NOUN
hassl-3350	62	22	.	.	PUNCT
hassl-3350	63	1	previous	previous	ADJ
hassl-3350	63	2	studies	study	NOUN
hassl-3350	63	3	suggest	suggest	VERB
hassl-3350	63	4	that	that	SCONJ
hassl-3350	63	5	in	in	ADP
hassl-3350	63	6	the	the	DET
hassl-3350	63	7	future	future	NOUN
hassl-3350	63	8	,	,	PUNCT
hassl-3350	63	9	when	when	SCONJ
hassl-3350	63	10	a	a	DET
hassl-3350	63	11	government	government	NOUN
hassl-3350	63	12	has	have	AUX
hassl-3350	63	13	advanced	advance	VERB
hassl-3350	63	14	in	in	ADP
hassl-3350	63	15	accounting	accounting	NOUN
hassl-3350	63	16	infrastructure	infrastructure	NOUN
hassl-3350	63	17	,	,	PUNCT
hassl-3350	63	18	there	there	PRON
hassl-3350	63	19	will	will	AUX
hassl-3350	63	20	be	be	AUX
hassl-3350	63	21	high	high	ADJ
hassl-3350	63	22	demands	demand	NOUN
hassl-3350	63	23	to	to	PART
hassl-3350	63	24	produce	produce	VERB
hassl-3350	63	25	non	non	ADJ
hassl-3350	63	26	-	-	ADJ
hassl-3350	63	27	financial	financial	ADJ
hassl-3350	63	28	performance	performance	NOUN
hassl-3350	63	29	information	information	NOUN
hassl-3350	63	30	and	and	CCONJ
hassl-3350	63	31	comprehensive	comprehensive	ADJ
hassl-3350	63	32	government	government	NOUN
hassl-3350	63	33	performance	performance	NOUN
hassl-3350	63	34	(	(	PUNCT
hassl-3350	63	35	goddard	goddard	NOUN
hassl-3350	63	36	,	,	PUNCT
hassl-3350	63	37	2010	2010	NUM
hassl-3350	63	38	)	)	PUNCT
hassl-3350	63	39	.	.	PUNCT
hassl-3350	64	1	this	this	DET
hassl-3350	64	2	research	research	NOUN
hassl-3350	64	3	is	be	AUX
hassl-3350	64	4	expected	expect	VERB
hassl-3350	64	5	to	to	PART
hassl-3350	64	6	provide	provide	VERB
hassl-3350	64	7	an	an	DET
hassl-3350	64	8	example	example	NOUN
hassl-3350	64	9	of	of	ADP
hassl-3350	64	10	the	the	DET
hassl-3350	64	11	implementation	implementation	NOUN
hassl-3350	64	12	of	of	ADP
hassl-3350	64	13	integrated	integrated	ADJ
hassl-3350	64	14	reporting	reporting	NOUN
hassl-3350	64	15	to	to	PART
hassl-3350	64	16	improve	improve	VERB
hassl-3350	64	17	the	the	DET
hassl-3350	64	18	value	value	NOUN
hassl-3350	64	19	and	and	CCONJ
hassl-3350	64	20	quality	quality	NOUN
hassl-3350	64	21	of	of	ADP
hassl-3350	64	22	reporting	reporting	NOUN
hassl-3350	64	23	by	by	ADP
hassl-3350	64	24	government	government	NOUN
hassl-3350	64	25	entities	entity	NOUN
hassl-3350	64	26	.	.	PUNCT
hassl-3350	65	1	this	this	DET
hassl-3350	65	2	article	article	NOUN
hassl-3350	65	3	presents	present	VERB
hassl-3350	65	4	the	the	DET
hassl-3350	65	5	following	following	ADJ
hassl-3350	65	6	sections	section	NOUN
hassl-3350	65	7	:	:	PUNCT
hassl-3350	65	8	the	the	DET
hassl-3350	65	9	second	second	ADJ
hassl-3350	65	10	section	section	NOUN
hassl-3350	65	11	contains	contain	VERB
hassl-3350	65	12	a	a	DET
hassl-3350	65	13	literature	literature	NOUN
hassl-3350	65	14	review	review	NOUN
hassl-3350	65	15	focusing	focus	VERB
hassl-3350	65	16	on	on	ADP
hassl-3350	65	17	integrated	integrated	ADJ
hassl-3350	65	18	reporting	reporting	NOUN
hassl-3350	65	19	,	,	PUNCT
hassl-3350	65	20	its	its	PRON
hassl-3350	65	21	implementation	implementation	NOUN
hassl-3350	65	22	in	in	ADP
hassl-3350	65	23	the	the	DET
hassl-3350	65	24	public	public	ADJ
hassl-3350	65	25	sector	sector	NOUN
hassl-3350	65	26	,	,	PUNCT
hassl-3350	65	27	and	and	CCONJ
hassl-3350	65	28	measuring	measure	VERB
hassl-3350	65	29	the	the	DET
hassl-3350	65	30	quality	quality	NOUN
hassl-3350	65	31	of	of	ADP
hassl-3350	65	32	integrated	integrated	ADJ
hassl-3350	65	33	reporting	reporting	NOUN
hassl-3350	65	34	disclosures	disclosure	NOUN
hassl-3350	65	35	;	;	PUNCT
hassl-3350	65	36	the	the	DET
hassl-3350	65	37	third	third	ADJ
hassl-3350	65	38	section	section	NOUN
hassl-3350	65	39	discusses	discuss	VERB
hassl-3350	65	40	the	the	DET
hassl-3350	65	41	research	research	NOUN
hassl-3350	65	42	methods	method	NOUN
hassl-3350	65	43	used	use	VERB
hassl-3350	65	44	in	in	ADP
hassl-3350	65	45	this	this	DET
hassl-3350	65	46	study	study	NOUN
hassl-3350	65	47	;	;	PUNCT
hassl-3350	65	48	the	the	DET
hassl-3350	65	49	fourth	fourth	ADJ
hassl-3350	65	50	section	section	NOUN
hassl-3350	65	51	elaborates	elaborate	VERB
hassl-3350	65	52	on	on	ADP
hassl-3350	65	53	the	the	DET
hassl-3350	65	54	results	result	NOUN
hassl-3350	65	55	in	in	ADP
hassl-3350	65	56	the	the	DET
hassl-3350	65	57	form	form	NOUN
hassl-3350	65	58	of	of	ADP
hassl-3350	65	59	descriptive	descriptive	ADJ
hassl-3350	65	60	analysis	analysis	NOUN
hassl-3350	65	61	,	,	PUNCT
hassl-3350	65	62	clusters	cluster	NOUN
hassl-3350	65	63	,	,	PUNCT
hassl-3350	65	64	and	and	CCONJ
hassl-3350	65	65	different	different	ADJ
hassl-3350	65	66	tests	test	NOUN
hassl-3350	65	67	between	between	ADP
hassl-3350	65	68	government	government	NOUN
hassl-3350	65	69	groups	group	NOUN
hassl-3350	65	70	;	;	PUNCT
hassl-3350	65	71	and	and	CCONJ
hassl-3350	65	72	finally	finally	ADV
hassl-3350	65	73	,	,	PUNCT
hassl-3350	65	74	the	the	DET
hassl-3350	65	75	fifth	fifth	ADJ
hassl-3350	65	76	section	section	NOUN
hassl-3350	65	77	concludes	conclude	VERB
hassl-3350	65	78	the	the	DET
hassl-3350	65	79	study	study	NOUN
hassl-3350	65	80	.	.	PUNCT
hassl-3350	66	1	2	2	X
hassl-3350	66	2	.	.	X
hassl-3350	66	3	literature	literature	NOUN
hassl-3350	66	4	review	review	VERB
hassl-3350	66	5	2.1	2.1	NUM
hassl-3350	66	6	.	.	PUNCT
hassl-3350	67	1	government	government	NOUN
hassl-3350	67	2	performance	performance	NOUN
hassl-3350	67	3	reporting	report	VERB
hassl-3350	67	4	government	government	NOUN
hassl-3350	67	5	performance	performance	NOUN
hassl-3350	67	6	is	be	AUX
hassl-3350	67	7	a	a	DET
hassl-3350	67	8	measure	measure	NOUN
hassl-3350	67	9	of	of	ADP
hassl-3350	67	10	achieving	achieve	VERB
hassl-3350	67	11	accountability	accountability	NOUN
hassl-3350	67	12	for	for	ADP
hassl-3350	67	13	the	the	DET
hassl-3350	67	14	mandate	mandate	NOUN
hassl-3350	67	15	given	give	VERB
hassl-3350	67	16	by	by	ADP
hassl-3350	67	17	the	the	DET
hassl-3350	67	18	public	public	NOUN
hassl-3350	67	19	in	in	ADP
hassl-3350	67	20	general	general	ADJ
hassl-3350	67	21	elections	election	NOUN
hassl-3350	67	22	(	(	PUNCT
hassl-3350	67	23	helden	helden	PROPN
hassl-3350	67	24	&	&	CCONJ
hassl-3350	67	25	reichard	reichard	PROPN
hassl-3350	67	26	,	,	PUNCT
hassl-3350	67	27	2019	2019	NUM
hassl-3350	67	28	)	)	PUNCT
hassl-3350	67	29	.	.	PUNCT
hassl-3350	68	1	government	government	NOUN
hassl-3350	68	2	performance	performance	NOUN
hassl-3350	68	3	comes	come	VERB
hassl-3350	68	4	from	from	ADP
hassl-3350	68	5	the	the	DET
hassl-3350	68	6	bureaucratic	bureaucratic	ADJ
hassl-3350	68	7	process	process	NOUN
hassl-3350	68	8	of	of	ADP
hassl-3350	68	9	public	public	ADJ
hassl-3350	68	10	services	service	NOUN
hassl-3350	68	11	provided	provide	VERB
hassl-3350	68	12	by	by	ADP
hassl-3350	68	13	the	the	DET
hassl-3350	68	14	government	government	NOUN
hassl-3350	68	15	.	.	PUNCT
hassl-3350	69	1	public	public	ADJ
hassl-3350	69	2	services	service	NOUN
hassl-3350	69	3	provided	provide	VERB
hassl-3350	69	4	by	by	ADP
hassl-3350	69	5	the	the	DET
hassl-3350	69	6	government	government	NOUN
hassl-3350	69	7	are	be	AUX
hassl-3350	69	8	based	base	VERB
hassl-3350	69	9	on	on	ADP
hassl-3350	69	10	various	various	ADJ
hassl-3350	69	11	general	general	ADJ
hassl-3350	69	12	functions	function	NOUN
hassl-3350	69	13	mandated	mandate	VERB
hassl-3350	69	14	by	by	ADP
hassl-3350	69	15	a	a	DET
hassl-3350	69	16	law	law	NOUN
hassl-3350	69	17	that	that	PRON
hassl-3350	69	18	applies	apply	VERB
hassl-3350	69	19	in	in	ADP
hassl-3350	69	20	a	a	DET
hassl-3350	69	21	country	country	NOUN
hassl-3350	69	22	,	,	PUNCT
hassl-3350	69	23	for	for	ADP
hassl-3350	69	24	example	example	NOUN
hassl-3350	69	25	,	,	PUNCT
hassl-3350	69	26	education	education	NOUN
hassl-3350	69	27	,	,	PUNCT
hassl-3350	69	28	health	health	NOUN
hassl-3350	69	29	,	,	PUNCT
hassl-3350	69	30	defense	defense	NOUN
hassl-3350	69	31	and	and	CCONJ
hassl-3350	69	32	security	security	NOUN
hassl-3350	69	33	,	,	PUNCT
hassl-3350	69	34	economic	economic	ADJ
hassl-3350	69	35	,	,	PUNCT
hassl-3350	69	36	or	or	CCONJ
hassl-3350	69	37	socio	socio	NOUN
hassl-3350	69	38	-	-	PUNCT
hassl-3350	69	39	cultural	cultural	ADJ
hassl-3350	69	40	(	(	PUNCT
hassl-3350	69	41	borgonovi	borgonovi	NOUN
hassl-3350	69	42	,	,	PUNCT
hassl-3350	69	43	anessi	anessi	NOUN
hassl-3350	69	44	-	-	PUNCT
hassl-3350	69	45	pessina	pessina	PROPN
hassl-3350	69	46	,	,	PUNCT
hassl-3350	69	47	&	&	CCONJ
hassl-3350	69	48	bianchi	bianchi	PROPN
hassl-3350	69	49	,	,	PUNCT
hassl-3350	69	50	2018	2018	NUM
hassl-3350	69	51	)	)	PUNCT
hassl-3350	69	52	.	.	PUNCT
hassl-3350	70	1	public	public	ADJ
hassl-3350	70	2	service	service	NOUN
hassl-3350	70	3	theory	theory	NOUN
hassl-3350	70	4	requires	require	VERB
hassl-3350	70	5	the	the	DET
hassl-3350	70	6	government	government	NOUN
hassl-3350	70	7	to	to	PART
hassl-3350	70	8	optimize	optimize	VERB
hassl-3350	70	9	the	the	DET
hassl-3350	70	10	public	public	ADJ
hassl-3350	70	11	goods	good	NOUN
hassl-3350	70	12	and	and	CCONJ
hassl-3350	70	13	services	service	NOUN
hassl-3350	70	14	provided	provide	VERB
hassl-3350	70	15	,	,	PUNCT
hassl-3350	70	16	as	as	ADV
hassl-3350	70	17	well	well	ADV
hassl-3350	70	18	as	as	ADP
hassl-3350	70	19	the	the	DET
hassl-3350	70	20	distribution	distribution	NOUN
hassl-3350	70	21	channels	channel	NOUN
hassl-3350	70	22	for	for	ADP
hassl-3350	70	23	the	the	DET
hassl-3350	70	24	services	service	NOUN
hassl-3350	70	25	provided	provide	VERB
hassl-3350	70	26	(	(	PUNCT
hassl-3350	70	27	petrescu	petrescu	NOUN
hassl-3350	70	28	,	,	PUNCT
hassl-3350	70	29	2019	2019	NUM
hassl-3350	70	30	)	)	PUNCT
hassl-3350	70	31	.	.	PUNCT
hassl-3350	71	1	information	information	NOUN
hassl-3350	71	2	technology	technology	NOUN
hassl-3350	71	3	innovation	innovation	NOUN
hassl-3350	71	4	allows	allow	VERB
hassl-3350	71	5	public	public	ADJ
hassl-3350	71	6	services	service	NOUN
hassl-3350	71	7	to	to	PART
hassl-3350	71	8	be	be	AUX
hassl-3350	71	9	provided	provide	VERB
hassl-3350	71	10	on	on	ADP
hassl-3350	71	11	a	a	DET
hassl-3350	71	12	larger	large	ADJ
hassl-3350	71	13	scale	scale	NOUN
hassl-3350	71	14	.	.	PUNCT
hassl-3350	72	1	on	on	ADP
hassl-3350	72	2	the	the	DET
hassl-3350	72	3	other	other	ADJ
hassl-3350	72	4	hand	hand	NOUN
hassl-3350	72	5	,	,	PUNCT
hassl-3350	72	6	the	the	DET
hassl-3350	72	7	development	development	NOUN
hassl-3350	72	8	of	of	ADP
hassl-3350	72	9	information	information	NOUN
hassl-3350	72	10	technology	technology	NOUN
hassl-3350	72	11	has	have	AUX
hassl-3350	72	12	also	also	ADV
hassl-3350	72	13	resulted	result	VERB
hassl-3350	72	14	in	in	ADP
hassl-3350	72	15	changes	change	NOUN
hassl-3350	72	16	to	to	ADP
hassl-3350	72	17	people	people	NOUN
hassl-3350	72	18	's	's	PART
hassl-3350	72	19	lifestyles	lifestyle	NOUN
hassl-3350	72	20	,	,	PUNCT
hassl-3350	72	21	resulting	result	VERB
hassl-3350	72	22	in	in	ADP
hassl-3350	72	23	the	the	DET
hassl-3350	72	24	demand	demand	NOUN
hassl-3350	72	25	for	for	ADP
hassl-3350	72	26	faster	fast	ADJ
hassl-3350	72	27	public	public	ADJ
hassl-3350	72	28	services	service	NOUN
hassl-3350	72	29	and	and	CCONJ
hassl-3350	72	30	without	without	ADP
hassl-3350	72	31	error	error	NOUN
hassl-3350	72	32	(	(	PUNCT
hassl-3350	72	33	larson	larson	PROPN
hassl-3350	72	34	,	,	PUNCT
hassl-3350	72	35	2019	2019	NUM
hassl-3350	72	36	)	)	PUNCT
hassl-3350	72	37	.	.	PUNCT
hassl-3350	73	1	the	the	DET
hassl-3350	73	2	importance	importance	NOUN
hassl-3350	73	3	of	of	ADP
hassl-3350	73	4	conveying	convey	VERB
hassl-3350	73	5	information	information	NOUN
hassl-3350	73	6	regarding	regard	VERB
hassl-3350	73	7	public	public	ADJ
hassl-3350	73	8	services	service	NOUN
hassl-3350	73	9	will	will	AUX
hassl-3350	73	10	determine	determine	VERB
hassl-3350	73	11	public	public	ADJ
hassl-3350	73	12	opinion	opinion	NOUN
hassl-3350	73	13	on	on	ADP
hassl-3350	73	14	government	government	NOUN
hassl-3350	73	15	performance	performance	NOUN
hassl-3350	73	16	and	and	CCONJ
hassl-3350	73	17	will	will	AUX
hassl-3350	73	18	ultimately	ultimately	ADV
hassl-3350	73	19	determine	determine	VERB
hassl-3350	73	20	public	public	ADJ
hassl-3350	73	21	satisfaction	satisfaction	NOUN
hassl-3350	73	22	with	with	ADP
hassl-3350	73	23	the	the	DET
hassl-3350	73	24	government	government	NOUN
hassl-3350	73	25	(	(	PUNCT
hassl-3350	73	26	ahmad	ahmad	PROPN
hassl-3350	73	27	,	,	PUNCT
hassl-3350	73	28	connolly	connolly	PROPN
hassl-3350	73	29	,	,	PUNCT
hassl-3350	73	30	&	&	CCONJ
hassl-3350	73	31	demirag	demirag	PROPN
hassl-3350	73	32	,	,	PUNCT
hassl-3350	73	33	2020	2020	NUM
hassl-3350	73	34	)	)	PUNCT
hassl-3350	73	35	.	.	PUNCT
hassl-3350	74	1	for	for	ADP
hassl-3350	74	2	instance	instance	NOUN
hassl-3350	74	3	,	,	PUNCT
hassl-3350	74	4	the	the	DET
hassl-3350	74	5	covid-19	covid-19	PROPN
hassl-3350	74	6	pandemic	pandemic	NOUN
hassl-3350	74	7	knocking	knock	VERB
hassl-3350	74	8	the	the	DET
hassl-3350	74	9	world	world	NOUN
hassl-3350	74	10	for	for	ADP
hassl-3350	74	11	approximately	approximately	ADV
hassl-3350	74	12	two	two	NUM
hassl-3350	74	13	years	year	NOUN
hassl-3350	74	14	has	have	AUX
hassl-3350	74	15	resulted	result	VERB
hassl-3350	74	16	in	in	ADP
hassl-3350	74	17	many	many	ADJ
hassl-3350	74	18	public	public	ADJ
hassl-3350	74	19	services	service	NOUN
hassl-3350	74	20	being	be	AUX
hassl-3350	74	21	in	in	ADP
hassl-3350	74	22	the	the	DET
hassl-3350	74	23	spotlight	spotlight	NOUN
hassl-3350	74	24	.	.	PUNCT
hassl-3350	75	1	people	people	NOUN
hassl-3350	75	2	compare	compare	VERB
hassl-3350	75	3	private	private	ADJ
hassl-3350	75	4	sector	sector	NOUN
hassl-3350	75	5	services	service	NOUN
hassl-3350	75	6	that	that	PRON
hassl-3350	75	7	quickly	quickly	ADV
hassl-3350	75	8	adapt	adapt	VERB
hassl-3350	75	9	to	to	ADP
hassl-3350	75	10	difficult	difficult	ADJ
hassl-3350	75	11	situations	situation	NOUN
hassl-3350	75	12	during	during	ADP
hassl-3350	75	13	a	a	DET
hassl-3350	75	14	pandemic	pandemic	ADJ
hassl-3350	75	15	,	,	PUNCT
hassl-3350	75	16	yet	yet	CCONJ
hassl-3350	75	17	public	public	ADJ
hassl-3350	75	18	sector	sector	NOUN
hassl-3350	75	19	services	service	NOUN
hassl-3350	75	20	are	be	AUX
hassl-3350	75	21	disappointing	disappointing	ADJ
hassl-3350	75	22	and	and	CCONJ
hassl-3350	75	23	are	be	AUX
hassl-3350	75	24	considered	consider	VERB
hassl-3350	75	25	unable	unable	ADJ
hassl-3350	75	26	to	to	PART
hassl-3350	75	27	meet	meet	VERB
hassl-3350	75	28	expectations	expectation	NOUN
hassl-3350	75	29	,	,	PUNCT
hassl-3350	75	30	especially	especially	ADV
hassl-3350	75	31	in	in	ADP
hassl-3350	75	32	the	the	DET
hassl-3350	75	33	health	health	NOUN
hassl-3350	75	34	sector	sector	NOUN
hassl-3350	75	35	and	and	CCONJ
hassl-3350	75	36	the	the	DET
hassl-3350	75	37	economic	economic	ADJ
hassl-3350	75	38	sector	sector	NOUN
hassl-3350	75	39	(	(	PUNCT
hassl-3350	75	40	gomes	gome	NOUN
hassl-3350	75	41	,	,	PUNCT
hassl-3350	75	42	2021	2021	NUM
hassl-3350	75	43	)	)	PUNCT
hassl-3350	75	44	.	.	PUNCT
hassl-3350	76	1	government	government	NOUN
hassl-3350	76	2	performance	performance	NOUN
hassl-3350	76	3	is	be	AUX
hassl-3350	76	4	crucial	crucial	ADJ
hassl-3350	76	5	to	to	PART
hassl-3350	76	6	be	be	AUX
hassl-3350	76	7	reported	report	VERB
hassl-3350	76	8	as	as	ADP
hassl-3350	76	9	accountability	accountability	NOUN
hassl-3350	76	10	to	to	ADP
hassl-3350	76	11	the	the	DET
hassl-3350	76	12	public	public	NOUN
hassl-3350	76	13	.	.	PUNCT
hassl-3350	77	1	the	the	DET
hassl-3350	77	2	main	main	ADJ
hassl-3350	77	3	problem	problem	NOUN
hassl-3350	77	4	in	in	ADP
hassl-3350	77	5	reporting	report	VERB
hassl-3350	77	6	government	government	NOUN
hassl-3350	77	7	performance	performance	NOUN
hassl-3350	77	8	is	be	AUX
hassl-3350	77	9	that	that	SCONJ
hassl-3350	77	10	the	the	DET
hassl-3350	77	11	results	result	NOUN
hassl-3350	77	12	of	of	ADP
hassl-3350	77	13	government	government	NOUN
hassl-3350	77	14	performance	performance	NOUN
hassl-3350	77	15	are	be	AUX
hassl-3350	77	16	not	not	PART
hassl-3350	77	17	comprehensive	comprehensive	ADJ
hassl-3350	77	18	(	(	PUNCT
hassl-3350	77	19	mcconville	mcconville	PROPN
hassl-3350	77	20	&	&	CCONJ
hassl-3350	77	21	cordery	cordery	NOUN
hassl-3350	77	22	,	,	PUNCT
hassl-3350	77	23	2022	2022	NUM
hassl-3350	77	24	)	)	PUNCT
hassl-3350	77	25	.	.	PUNCT
hassl-3350	78	1	the	the	DET
hassl-3350	78	2	government	government	NOUN
hassl-3350	78	3	performance	performance	NOUN
hassl-3350	78	4	report	report	NOUN
hassl-3350	78	5	tends	tend	VERB
hassl-3350	78	6	to	to	PART
hassl-3350	78	7	only	only	ADV
hassl-3350	78	8	report	report	VERB
hassl-3350	78	9	performance	performance	NOUN
hassl-3350	78	10	in	in	ADP
hassl-3350	78	11	terms	term	NOUN
hassl-3350	78	12	of	of	ADP
hassl-3350	78	13	budget	budget	NOUN
hassl-3350	78	14	absorption	absorption	NOUN
hassl-3350	78	15	and	and	CCONJ
hassl-3350	78	16	does	do	AUX
hassl-3350	78	17	not	not	PART
hassl-3350	78	18	explain	explain	VERB
hassl-3350	78	19	the	the	DET
hassl-3350	78	20	public	public	ADJ
hassl-3350	78	21	service	service	NOUN
hassl-3350	78	22	functions	function	NOUN
hassl-3350	78	23	provided	provide	VERB
hassl-3350	78	24	by	by	ADP
hassl-3350	78	25	the	the	DET
hassl-3350	78	26	government	government	NOUN
hassl-3350	78	27	(	(	PUNCT
hassl-3350	78	28	van	van	PROPN
hassl-3350	78	29	ryzin	ryzin	PROPN
hassl-3350	78	30	&	&	CCONJ
hassl-3350	78	31	lavena	lavena	PROPN
hassl-3350	78	32	,	,	PUNCT
hassl-3350	78	33	2013	2013	NUM
hassl-3350	78	34	)	)	PUNCT
hassl-3350	78	35	.	.	PUNCT
hassl-3350	79	1	in	in	ADP
hassl-3350	79	2	addition	addition	NOUN
hassl-3350	79	3	,	,	PUNCT
hassl-3350	79	4	government	government	NOUN
hassl-3350	79	5	performance	performance	NOUN
hassl-3350	79	6	reports	report	NOUN
hassl-3350	79	7	tend	tend	VERB
hassl-3350	79	8	to	to	PART
hassl-3350	79	9	be	be	AUX
hassl-3350	79	10	normative	normative	ADJ
hassl-3350	79	11	and	and	CCONJ
hassl-3350	79	12	only	only	ADV
hassl-3350	79	13	explains	explain	VERB
hassl-3350	79	14	the	the	DET
hassl-3350	79	15	positive	positive	ADJ
hassl-3350	79	16	side	side	NOUN
hassl-3350	79	17	of	of	ADP
hassl-3350	79	18	public	public	ADJ
hassl-3350	79	19	service	service	NOUN
hassl-3350	79	20	delivery	delivery	NOUN
hassl-3350	79	21	and	and	CCONJ
hassl-3350	79	22	omits	omit	VERB
hassl-3350	79	23	weaknesses	weakness	NOUN
hassl-3350	79	24	or	or	CCONJ
hassl-3350	79	25	challenges	challenge	NOUN
hassl-3350	79	26	(	(	PUNCT
hassl-3350	79	27	grosso	grosso	PROPN
hassl-3350	79	28	&	&	CCONJ
hassl-3350	79	29	van	van	PROPN
hassl-3350	79	30	ryzin	ryzin	PROPN
hassl-3350	79	31	,	,	PUNCT
hassl-3350	79	32	2011	2011	NUM
hassl-3350	79	33	)	)	PUNCT
hassl-3350	79	34	.	.	PUNCT
hassl-3350	80	1	performance	performance	NOUN
hassl-3350	80	2	humanities	humanity	NOUN
hassl-3350	80	3	and	and	CCONJ
hassl-3350	80	4	social	social	ADJ
hassl-3350	80	5	sciences	science	NOUN
hassl-3350	80	6	letters	letter	NOUN
hassl-3350	80	7	,	,	PUNCT
hassl-3350	80	8	2023	2023	NUM
hassl-3350	80	9	,	,	PUNCT
hassl-3350	80	10	11(2	11(2	NUM
hassl-3350	80	11	):	):	PUNCT
hassl-3350	80	12	179	179	NUM
hassl-3350	80	13	-	-	SYM
hassl-3350	80	14	202	202	NUM
hassl-3350	80	15	182	182	NUM
hassl-3350	80	16	©	©	PROPN
hassl-3350	80	17	2023	2023	NUM
hassl-3350	80	18	conscientia	conscientia	PROPN
hassl-3350	80	19	beam	beam	PROPN
hassl-3350	80	20	.	.	PUNCT
hassl-3350	81	1	all	all	DET
hassl-3350	81	2	rights	right	NOUN
hassl-3350	81	3	reserved	reserve	VERB
hassl-3350	81	4	.	.	PUNCT
hassl-3350	82	1	reporting	report	VERB
hassl-3350	82	2	media	medium	NOUN
hassl-3350	82	3	tend	tend	VERB
hassl-3350	82	4	to	to	PART
hassl-3350	82	5	be	be	AUX
hassl-3350	82	6	used	use	VERB
hassl-3350	82	7	as	as	ADP
hassl-3350	82	8	imaging	imaging	NOUN
hassl-3350	82	9	tools	tool	NOUN
hassl-3350	82	10	for	for	ADP
hassl-3350	82	11	the	the	DET
hassl-3350	82	12	authorizing	authorize	VERB
hassl-3350	82	13	government	government	NOUN
hassl-3350	82	14	.	.	PUNCT
hassl-3350	83	1	research	research	NOUN
hassl-3350	83	2	shows	show	VERB
hassl-3350	83	3	that	that	SCONJ
hassl-3350	83	4	the	the	DET
hassl-3350	83	5	governments	government	NOUN
hassl-3350	83	6	tend	tend	VERB
hassl-3350	83	7	to	to	PART
hassl-3350	83	8	increase	increase	VERB
hassl-3350	83	9	performance	performance	NOUN
hassl-3350	83	10	representation	representation	NOUN
hassl-3350	83	11	in	in	ADP
hassl-3350	83	12	the	the	DET
hassl-3350	83	13	1–2	1–2	NUM
hassl-3350	83	14	years	year	NOUN
hassl-3350	83	15	before	before	ADP
hassl-3350	83	16	a	a	DET
hassl-3350	83	17	general	general	ADJ
hassl-3350	83	18	election	election	NOUN
hassl-3350	83	19	to	to	PART
hassl-3350	83	20	ensure	ensure	VERB
hassl-3350	83	21	that	that	SCONJ
hassl-3350	83	22	the	the	DET
hassl-3350	83	23	ruling	rule	VERB
hassl-3350	83	24	regime	regime	NOUN
hassl-3350	83	25	can	can	AUX
hassl-3350	83	26	continue	continue	VERB
hassl-3350	83	27	in	in	ADP
hassl-3350	83	28	power	power	NOUN
hassl-3350	83	29	(	(	PUNCT
hassl-3350	83	30	müller	müller	NOUN
hassl-3350	83	31	,	,	PUNCT
hassl-3350	83	32	2020	2020	NUM
hassl-3350	83	33	)	)	PUNCT
hassl-3350	83	34	.	.	PUNCT
hassl-3350	84	1	indonesia	indonesia	PROPN
hassl-3350	84	2	is	be	AUX
hassl-3350	84	3	one	one	NUM
hassl-3350	84	4	of	of	ADP
hassl-3350	84	5	the	the	DET
hassl-3350	84	6	countries	country	NOUN
hassl-3350	84	7	that	that	PRON
hassl-3350	84	8	slowly	slowly	ADV
hassl-3350	84	9	pays	pay	VERB
hassl-3350	84	10	concerns	concern	NOUN
hassl-3350	84	11	to	to	ADP
hassl-3350	84	12	the	the	DET
hassl-3350	84	13	optimization	optimization	NOUN
hassl-3350	84	14	of	of	ADP
hassl-3350	84	15	public	public	ADJ
hassl-3350	84	16	services	service	NOUN
hassl-3350	84	17	and	and	CCONJ
hassl-3350	84	18	only	only	ADV
hassl-3350	84	19	implemented	implement	VERB
hassl-3350	84	20	a	a	DET
hassl-3350	84	21	law	law	NOUN
hassl-3350	84	22	regulating	regulate	VERB
hassl-3350	84	23	public	public	ADJ
hassl-3350	84	24	service	service	NOUN
hassl-3350	84	25	standards	standard	NOUN
hassl-3350	84	26	in	in	ADP
hassl-3350	84	27	2009	2009	NUM
hassl-3350	84	28	.	.	PUNCT
hassl-3350	85	1	indonesia	indonesia	PROPN
hassl-3350	85	2	has	have	AUX
hassl-3350	85	3	got	get	VERB
hassl-3350	85	4	a	a	DET
hassl-3350	85	5	poor	poor	ADJ
hassl-3350	85	6	score	score	NOUN
hassl-3350	85	7	in	in	ADP
hassl-3350	85	8	terms	term	NOUN
hassl-3350	85	9	of	of	ADP
hassl-3350	85	10	international	international	ADJ
hassl-3350	85	11	public	public	ADJ
hassl-3350	85	12	service	service	NOUN
hassl-3350	85	13	innovation	innovation	NOUN
hassl-3350	85	14	,	,	PUNCT
hassl-3350	85	15	as	as	SCONJ
hassl-3350	85	16	evidenced	evidence	VERB
hassl-3350	85	17	by	by	ADP
hassl-3350	85	18	indonesia	indonesia	PROPN
hassl-3350	85	19	being	be	AUX
hassl-3350	85	20	ranked	rank	VERB
hassl-3350	85	21	88th	88th	ADJ
hassl-3350	85	22	out	out	ADP
hassl-3350	85	23	of	of	ADP
hassl-3350	85	24	193	193	NUM
hassl-3350	85	25	countries	country	NOUN
hassl-3350	85	26	in	in	ADP
hassl-3350	85	27	2021	2021	NUM
hassl-3350	85	28	in	in	ADP
hassl-3350	85	29	terms	term	NOUN
hassl-3350	85	30	of	of	ADP
hassl-3350	85	31	e	e	NOUN
hassl-3350	85	32	-	-	NOUN
hassl-3350	85	33	government	government	ADJ
hassl-3350	85	34	quality	quality	NOUN
hassl-3350	85	35	(	(	PUNCT
hassl-3350	85	36	farida	farida	PROPN
hassl-3350	85	37	&	&	CCONJ
hassl-3350	85	38	lestari	lestari	PROPN
hassl-3350	85	39	,	,	PUNCT
hassl-3350	85	40	2021	2021	NUM
hassl-3350	85	41	)	)	PUNCT
hassl-3350	85	42	.	.	PUNCT
hassl-3350	86	1	in	in	ADP
hassl-3350	86	2	terms	term	NOUN
hassl-3350	86	3	of	of	ADP
hassl-3350	86	4	information	information	NOUN
hassl-3350	86	5	transparency	transparency	NOUN
hassl-3350	86	6	,	,	PUNCT
hassl-3350	86	7	indonesia	indonesia	PROPN
hassl-3350	86	8	is	be	AUX
hassl-3350	86	9	ranked	rank	VERB
hassl-3350	86	10	102	102	NUM
hassl-3350	86	11	out	out	ADP
hassl-3350	86	12	of	of	ADP
hassl-3350	86	13	180	180	NUM
hassl-3350	86	14	countries	country	NOUN
hassl-3350	86	15	(	(	PUNCT
hassl-3350	86	16	farida	farida	PROPN
hassl-3350	86	17	&	&	CCONJ
hassl-3350	86	18	lestari	lestari	PROPN
hassl-3350	86	19	,	,	PUNCT
hassl-3350	86	20	2021	2021	NUM
hassl-3350	86	21	)	)	PUNCT
hassl-3350	86	22	.	.	PUNCT
hassl-3350	87	1	the	the	DET
hassl-3350	87	2	low	low	ADJ
hassl-3350	87	3	score	score	NOUN
hassl-3350	87	4	of	of	ADP
hassl-3350	87	5	public	public	ADJ
hassl-3350	87	6	service	service	NOUN
hassl-3350	87	7	innovation	innovation	NOUN
hassl-3350	87	8	and	and	CCONJ
hassl-3350	87	9	transparency	transparency	NOUN
hassl-3350	87	10	of	of	ADP
hassl-3350	87	11	information	information	NOUN
hassl-3350	87	12	is	be	AUX
hassl-3350	87	13	also	also	ADV
hassl-3350	87	14	related	relate	VERB
hassl-3350	87	15	to	to	ADP
hassl-3350	87	16	the	the	DET
hassl-3350	87	17	low	low	ADJ
hassl-3350	87	18	quality	quality	NOUN
hassl-3350	87	19	of	of	ADP
hassl-3350	87	20	government	government	NOUN
hassl-3350	87	21	performance	performance	NOUN
hassl-3350	87	22	reporting	reporting	NOUN
hassl-3350	87	23	(	(	PUNCT
hassl-3350	87	24	puspitaningtyas	puspitaningtyas	NOUN
hassl-3350	87	25	,	,	PUNCT
hassl-3350	87	26	2016	2016	NUM
hassl-3350	87	27	)	)	PUNCT
hassl-3350	87	28	.	.	PUNCT
hassl-3350	88	1	the	the	DET
hassl-3350	88	2	leading	lead	VERB
hassl-3350	88	3	indonesian	indonesian	ADJ
hassl-3350	88	4	government	government	NOUN
hassl-3350	88	5	only	only	ADV
hassl-3350	88	6	has	have	VERB
hassl-3350	88	7	a	a	DET
hassl-3350	88	8	performance	performance	NOUN
hassl-3350	88	9	reporting	reporting	NOUN
hassl-3350	88	10	mechanism	mechanism	NOUN
hassl-3350	88	11	through	through	ADP
hassl-3350	88	12	government	government	NOUN
hassl-3350	88	13	accountability	accountability	NOUN
hassl-3350	88	14	performance	performance	NOUN
hassl-3350	88	15	reporting	reporting	NOUN
hassl-3350	88	16	,	,	PUNCT
hassl-3350	88	17	which	which	PRON
hassl-3350	88	18	is	be	AUX
hassl-3350	88	19	integrated	integrate	VERB
hassl-3350	88	20	with	with	ADP
hassl-3350	88	21	a	a	DET
hassl-3350	88	22	performance	performance	NOUN
hassl-3350	88	23	accountability	accountability	NOUN
hassl-3350	88	24	system	system	NOUN
hassl-3350	88	25	of	of	ADP
hassl-3350	88	26	government	government	NOUN
hassl-3350	88	27	institutions	institution	NOUN
hassl-3350	88	28	(	(	PUNCT
hassl-3350	88	29	hereafter	hereafter	NOUN
hassl-3350	88	30	pasgi	pasgi	NOUN
hassl-3350	88	31	)	)	PUNCT
hassl-3350	88	32	.	.	PUNCT
hassl-3350	89	1	various	various	ADJ
hassl-3350	89	2	studies	study	NOUN
hassl-3350	89	3	have	have	AUX
hassl-3350	89	4	shown	show	VERB
hassl-3350	89	5	that	that	SCONJ
hassl-3350	89	6	the	the	DET
hassl-3350	89	7	implementation	implementation	NOUN
hassl-3350	89	8	of	of	ADP
hassl-3350	89	9	pasgi	pasgi	NOUN
hassl-3350	89	10	in	in	ADP
hassl-3350	89	11	indonesia	indonesia	PROPN
hassl-3350	89	12	is	be	AUX
hassl-3350	89	13	still	still	ADV
hassl-3350	89	14	normative	normative	ADJ
hassl-3350	89	15	,	,	PUNCT
hassl-3350	89	16	and	and	CCONJ
hassl-3350	89	17	the	the	DET
hassl-3350	89	18	output	output	NOUN
hassl-3350	89	19	of	of	ADP
hassl-3350	89	20	the	the	DET
hassl-3350	89	21	reports	report	NOUN
hassl-3350	89	22	is	be	AUX
hassl-3350	89	23	not	not	PART
hassl-3350	89	24	widely	widely	ADV
hassl-3350	89	25	disseminated	disseminate	VERB
hassl-3350	89	26	(	(	PUNCT
hassl-3350	89	27	gamayuni	gamayuni	PROPN
hassl-3350	89	28	&	&	CCONJ
hassl-3350	89	29	hendrawaty	hendrawaty	PROPN
hassl-3350	89	30	,	,	PUNCT
hassl-3350	89	31	2020	2020	NUM
hassl-3350	89	32	)	)	PUNCT
hassl-3350	89	33	.	.	PUNCT
hassl-3350	90	1	moreover	moreover	ADV
hassl-3350	90	2	,	,	PUNCT
hassl-3350	90	3	government	government	NOUN
hassl-3350	90	4	performance	performance	NOUN
hassl-3350	90	5	reporting	reporting	NOUN
hassl-3350	90	6	is	be	AUX
hassl-3350	90	7	not	not	PART
hassl-3350	90	8	integrated	integrate	VERB
hassl-3350	90	9	with	with	ADP
hassl-3350	90	10	financial	financial	ADJ
hassl-3350	90	11	reporting	reporting	NOUN
hassl-3350	90	12	.	.	PUNCT
hassl-3350	91	1	although	although	SCONJ
hassl-3350	91	2	there	there	PRON
hassl-3350	91	3	have	have	AUX
hassl-3350	91	4	been	be	AUX
hassl-3350	91	5	efforts	effort	NOUN
hassl-3350	91	6	by	by	ADP
hassl-3350	91	7	the	the	DET
hassl-3350	91	8	indonesian	indonesian	ADJ
hassl-3350	91	9	government	government	NOUN
hassl-3350	91	10	to	to	PART
hassl-3350	91	11	integrate	integrate	VERB
hassl-3350	91	12	financial	financial	ADJ
hassl-3350	91	13	performance	performance	NOUN
hassl-3350	91	14	with	with	ADP
hassl-3350	91	15	non	non	ADJ
hassl-3350	91	16	-	-	ADJ
hassl-3350	91	17	financial	financial	ADJ
hassl-3350	91	18	performance	performance	NOUN
hassl-3350	91	19	,	,	PUNCT
hassl-3350	91	20	the	the	DET
hassl-3350	91	21	low	low	ADJ
hassl-3350	91	22	competency	competency	NOUN
hassl-3350	91	23	of	of	ADP
hassl-3350	91	24	the	the	DET
hassl-3350	91	25	apparatus	apparatus	NOUN
hassl-3350	91	26	and	and	CCONJ
hassl-3350	91	27	the	the	DET
hassl-3350	91	28	complexity	complexity	NOUN
hassl-3350	91	29	of	of	ADP
hassl-3350	91	30	the	the	DET
hassl-3350	91	31	bureaucracy	bureaucracy	NOUN
hassl-3350	91	32	have	have	AUX
hassl-3350	91	33	resulted	result	VERB
hassl-3350	91	34	in	in	ADP
hassl-3350	91	35	unsuccessful	unsuccessful	ADJ
hassl-3350	91	36	attempts	attempt	NOUN
hassl-3350	91	37	to	to	PART
hassl-3350	91	38	integrate	integrate	VERB
hassl-3350	91	39	financial	financial	ADJ
hassl-3350	91	40	performance	performance	NOUN
hassl-3350	91	41	with	with	ADP
hassl-3350	91	42	non	non	ADJ
hassl-3350	91	43	-	-	ADJ
hassl-3350	91	44	financial	financial	ADJ
hassl-3350	91	45	performance	performance	NOUN
hassl-3350	91	46	(	(	PUNCT
hassl-3350	91	47	dewi	dewi	PROPN
hassl-3350	91	48	et	et	PROPN
hassl-3350	91	49	al	al	PROPN
hassl-3350	91	50	.	.	PROPN
hassl-3350	91	51	,	,	PUNCT
hassl-3350	91	52	2019	2019	NUM
hassl-3350	91	53	;	;	PUNCT
hassl-3350	91	54	setiyawati	setiyawati	PROPN
hassl-3350	91	55	&	&	CCONJ
hassl-3350	91	56	doktoralina	doktoralina	PROPN
hassl-3350	91	57	,	,	PUNCT
hassl-3350	91	58	2019	2019	NUM
hassl-3350	91	59	)	)	PUNCT
hassl-3350	91	60	.	.	PUNCT
hassl-3350	92	1	regarding	regard	VERB
hassl-3350	92	2	performance	performance	NOUN
hassl-3350	92	3	reporting	reporting	NOUN
hassl-3350	92	4	,	,	PUNCT
hassl-3350	92	5	performance	performance	NOUN
hassl-3350	92	6	information	information	NOUN
hassl-3350	92	7	is	be	AUX
hassl-3350	92	8	considered	consider	VERB
hassl-3350	92	9	public	public	ADJ
hassl-3350	92	10	information	information	NOUN
hassl-3350	92	11	that	that	PRON
hassl-3350	92	12	must	must	AUX
hassl-3350	92	13	be	be	AUX
hassl-3350	92	14	available	available	ADJ
hassl-3350	92	15	at	at	ADP
hassl-3350	92	16	all	all	DET
hassl-3350	92	17	times	time	NOUN
hassl-3350	92	18	in	in	ADP
hassl-3350	92	19	government	government	NOUN
hassl-3350	92	20	agencies	agency	NOUN
hassl-3350	92	21	.	.	PUNCT
hassl-3350	93	1	however	however	ADV
hassl-3350	93	2	,	,	PUNCT
hassl-3350	93	3	in	in	ADP
hassl-3350	93	4	indonesia	indonesia	PROPN
hassl-3350	93	5	,	,	PUNCT
hassl-3350	93	6	people	people	NOUN
hassl-3350	93	7	who	who	PRON
hassl-3350	93	8	want	want	VERB
hassl-3350	93	9	to	to	PART
hassl-3350	93	10	gain	gain	VERB
hassl-3350	93	11	access	access	NOUN
hassl-3350	93	12	to	to	ADP
hassl-3350	93	13	information	information	NOUN
hassl-3350	93	14	also	also	ADV
hassl-3350	93	15	need	need	VERB
hassl-3350	93	16	to	to	PART
hassl-3350	93	17	ask	ask	VERB
hassl-3350	93	18	the	the	DET
hassl-3350	93	19	government	government	NOUN
hassl-3350	93	20	for	for	ADP
hassl-3350	93	21	permission	permission	NOUN
hassl-3350	93	22	due	due	ADP
hassl-3350	93	23	to	to	ADP
hassl-3350	93	24	concerns	concern	NOUN
hassl-3350	93	25	that	that	SCONJ
hassl-3350	93	26	public	public	ADJ
hassl-3350	93	27	information	information	NOUN
hassl-3350	93	28	,	,	PUNCT
hassl-3350	93	29	especially	especially	ADV
hassl-3350	93	30	negative	negative	ADJ
hassl-3350	93	31	information	information	NOUN
hassl-3350	93	32	such	such	ADJ
hassl-3350	93	33	as	as	ADP
hassl-3350	93	34	audit	audit	NOUN
hassl-3350	93	35	findings	finding	NOUN
hassl-3350	93	36	or	or	CCONJ
hassl-3350	93	37	state	state	NOUN
hassl-3350	93	38	losses	loss	NOUN
hassl-3350	93	39	,	,	PUNCT
hassl-3350	93	40	can	can	AUX
hassl-3350	93	41	be	be	AUX
hassl-3350	93	42	manipulated	manipulate	VERB
hassl-3350	93	43	as	as	ADP
hassl-3350	93	44	material	material	NOUN
hassl-3350	93	45	to	to	PART
hassl-3350	93	46	politicize	politicize	VERB
hassl-3350	93	47	a	a	DET
hassl-3350	93	48	case	case	NOUN
hassl-3350	93	49	(	(	PUNCT
hassl-3350	93	50	hariyani	hariyani	NOUN
hassl-3350	93	51	,	,	PUNCT
hassl-3350	93	52	aswar	aswar	ADJ
hassl-3350	93	53	,	,	PUNCT
hassl-3350	93	54	wiguna	wiguna	NOUN
hassl-3350	93	55	,	,	PUNCT
hassl-3350	93	56	ermawati	ermawati	NOUN
hassl-3350	93	57	,	,	PUNCT
hassl-3350	93	58	&	&	CCONJ
hassl-3350	93	59	anisma	anisma	PROPN
hassl-3350	93	60	,	,	PUNCT
hassl-3350	93	61	2022	2022	NUM
hassl-3350	93	62	)	)	PUNCT
hassl-3350	93	63	.	.	PUNCT
hassl-3350	94	1	the	the	DET
hassl-3350	94	2	dissemination	dissemination	NOUN
hassl-3350	94	3	of	of	ADP
hassl-3350	94	4	this	this	DET
hassl-3350	94	5	low	low	ADJ
hassl-3350	94	6	information	information	NOUN
hassl-3350	94	7	media	medium	NOUN
hassl-3350	94	8	also	also	ADV
hassl-3350	94	9	undermines	undermine	VERB
hassl-3350	94	10	indonesian	indonesian	ADJ
hassl-3350	94	11	public	public	ADJ
hassl-3350	94	12	literacy	literacy	NOUN
hassl-3350	94	13	on	on	ADP
hassl-3350	94	14	the	the	DET
hassl-3350	94	15	performance	performance	NOUN
hassl-3350	94	16	of	of	ADP
hassl-3350	94	17	the	the	DET
hassl-3350	94	18	indonesian	indonesian	ADJ
hassl-3350	94	19	government	government	NOUN
hassl-3350	94	20	.	.	PUNCT
hassl-3350	95	1	2.2	2.2	NUM
hassl-3350	95	2	.	.	PUNCT
hassl-3350	95	3	implementation	implementation	NOUN
hassl-3350	95	4	of	of	ADP
hassl-3350	95	5	integrated	integrated	ADJ
hassl-3350	95	6	reporting	reporting	NOUN
hassl-3350	95	7	in	in	ADP
hassl-3350	95	8	the	the	DET
hassl-3350	95	9	public	public	ADJ
hassl-3350	95	10	sector	sector	NOUN
hassl-3350	95	11	the	the	DET
hassl-3350	95	12	business	business	NOUN
hassl-3350	95	13	and	and	CCONJ
hassl-3350	95	14	government	government	NOUN
hassl-3350	95	15	sectors	sector	NOUN
hassl-3350	95	16	have	have	AUX
hassl-3350	95	17	significantly	significantly	ADV
hassl-3350	95	18	changed	change	VERB
hassl-3350	95	19	in	in	ADP
hassl-3350	95	20	the	the	DET
hassl-3350	95	21	last	last	ADJ
hassl-3350	95	22	decade	decade	NOUN
hassl-3350	95	23	.	.	PUNCT
hassl-3350	96	1	these	these	DET
hassl-3350	96	2	days	day	NOUN
hassl-3350	96	3	,	,	PUNCT
hassl-3350	96	4	indonesia	indonesia	PROPN
hassl-3350	96	5	,	,	PUNCT
hassl-3350	96	6	both	both	CCONJ
hassl-3350	96	7	in	in	ADP
hassl-3350	96	8	the	the	DET
hassl-3350	96	9	public	public	ADJ
hassl-3350	96	10	sector	sector	NOUN
hassl-3350	96	11	and	and	CCONJ
hassl-3350	96	12	in	in	ADP
hassl-3350	96	13	the	the	DET
hassl-3350	96	14	private	private	ADJ
hassl-3350	96	15	sector	sector	NOUN
hassl-3350	96	16	,	,	PUNCT
hassl-3350	96	17	is	be	AUX
hassl-3350	96	18	still	still	ADV
hassl-3350	96	19	focusing	focus	VERB
hassl-3350	96	20	on	on	ADP
hassl-3350	96	21	historical	historical	ADJ
hassl-3350	96	22	-	-	PUNCT
hassl-3350	96	23	based	base	VERB
hassl-3350	96	24	and	and	CCONJ
hassl-3350	96	25	financial	financial	ADJ
hassl-3350	96	26	performanceoriented	performanceoriente	VERB
hassl-3350	96	27	performance	performance	NOUN
hassl-3350	96	28	reporting	report	VERB
hassl-3350	96	29	(	(	PUNCT
hassl-3350	96	30	lang	lang	PROPN
hassl-3350	96	31	&	&	CCONJ
hassl-3350	96	32	stice	stice	PROPN
hassl-3350	96	33	-	-	PUNCT
hassl-3350	96	34	lawrence	lawrence	PROPN
hassl-3350	96	35	,	,	PUNCT
hassl-3350	96	36	2015	2015	NUM
hassl-3350	96	37	)	)	PUNCT
hassl-3350	96	38	.	.	PUNCT
hassl-3350	97	1	these	these	DET
hassl-3350	97	2	business	business	NOUN
hassl-3350	97	3	changes	change	NOUN
hassl-3350	97	4	also	also	ADV
hassl-3350	97	5	result	result	VERB
hassl-3350	97	6	in	in	ADP
hassl-3350	97	7	changes	change	NOUN
hassl-3350	97	8	in	in	ADP
hassl-3350	97	9	the	the	DET
hassl-3350	97	10	demands	demand	NOUN
hassl-3350	97	11	of	of	ADP
hassl-3350	97	12	stakeholders	stakeholder	NOUN
hassl-3350	97	13	.	.	PUNCT
hassl-3350	98	1	in	in	ADP
hassl-3350	98	2	the	the	DET
hassl-3350	98	3	past	past	NOUN
hassl-3350	98	4	,	,	PUNCT
hassl-3350	98	5	stakeholders	stakeholder	NOUN
hassl-3350	98	6	were	be	AUX
hassl-3350	98	7	satisfied	satisfied	ADJ
hassl-3350	98	8	with	with	ADP
hassl-3350	98	9	discovering	discover	VERB
hassl-3350	98	10	financial	financial	ADJ
hassl-3350	98	11	performance	performance	NOUN
hassl-3350	98	12	through	through	ADP
hassl-3350	98	13	historical	historical	ADJ
hassl-3350	98	14	,	,	PUNCT
hassl-3350	98	15	rigid	rigid	ADJ
hassl-3350	98	16	,	,	PUNCT
hassl-3350	98	17	and	and	CCONJ
hassl-3350	98	18	narrow	narrow	ADJ
hassl-3350	98	19	financial	financial	ADJ
hassl-3350	98	20	statements	statement	NOUN
hassl-3350	98	21	(	(	PUNCT
hassl-3350	98	22	naynar	naynar	ADJ
hassl-3350	98	23	,	,	PUNCT
hassl-3350	98	24	ram	ram	NOUN
hassl-3350	98	25	,	,	PUNCT
hassl-3350	98	26	&	&	CCONJ
hassl-3350	98	27	maroun	maroun	PROPN
hassl-3350	98	28	,	,	PUNCT
hassl-3350	98	29	2018	2018	NUM
hassl-3350	98	30	)	)	PUNCT
hassl-3350	98	31	.	.	PUNCT
hassl-3350	99	1	in	in	ADP
hassl-3350	99	2	contrast	contrast	NOUN
hassl-3350	99	3	,	,	PUNCT
hassl-3350	99	4	stakeholder	stakeholder	NOUN
hassl-3350	99	5	attention	attention	NOUN
hassl-3350	99	6	has	have	AUX
hassl-3350	99	7	now	now	ADV
hassl-3350	99	8	begun	begin	VERB
hassl-3350	99	9	to	to	PART
hassl-3350	99	10	shift	shift	VERB
hassl-3350	99	11	from	from	ADP
hassl-3350	99	12	financial	financial	ADJ
hassl-3350	99	13	performance	performance	NOUN
hassl-3350	99	14	information	information	NOUN
hassl-3350	99	15	to	to	ADP
hassl-3350	99	16	holistic	holistic	ADJ
hassl-3350	99	17	and	and	CCONJ
hassl-3350	99	18	comprehensive	comprehensive	ADJ
hassl-3350	99	19	performance	performance	NOUN
hassl-3350	99	20	information	information	NOUN
hassl-3350	99	21	(	(	PUNCT
hassl-3350	99	22	hsiao	hsiao	PROPN
hassl-3350	99	23	,	,	PUNCT
hassl-3350	99	24	de	de	X
hassl-3350	99	25	villiers	villiers	PROPN
hassl-3350	99	26	,	,	PUNCT
hassl-3350	99	27	horner	horner	PROPN
hassl-3350	99	28	,	,	PUNCT
hassl-3350	99	29	&	&	CCONJ
hassl-3350	99	30	oosthuizen	oosthuizen	PROPN
hassl-3350	99	31	,	,	PUNCT
hassl-3350	99	32	2022	2022	NUM
hassl-3350	99	33	)	)	PUNCT
hassl-3350	99	34	.	.	PUNCT
hassl-3350	100	1	holistic	holistic	ADJ
hassl-3350	100	2	and	and	CCONJ
hassl-3350	100	3	comprehensive	comprehensive	ADJ
hassl-3350	100	4	reporting	reporting	NOUN
hassl-3350	100	5	is	be	AUX
hassl-3350	100	6	believed	believe	VERB
hassl-3350	100	7	not	not	PART
hassl-3350	100	8	only	only	ADV
hassl-3350	100	9	to	to	PART
hassl-3350	100	10	be	be	AUX
hassl-3350	100	11	able	able	ADJ
hassl-3350	100	12	to	to	PART
hassl-3350	100	13	visualize	visualize	VERB
hassl-3350	100	14	a	a	DET
hassl-3350	100	15	company	company	NOUN
hassl-3350	100	16	's	's	PART
hassl-3350	100	17	performance	performance	NOUN
hassl-3350	100	18	,	,	PUNCT
hassl-3350	100	19	but	but	CCONJ
hassl-3350	100	20	also	also	ADV
hassl-3350	100	21	to	to	PART
hassl-3350	100	22	be	be	AUX
hassl-3350	100	23	able	able	ADJ
hassl-3350	100	24	to	to	PART
hassl-3350	100	25	explain	explain	VERB
hassl-3350	100	26	the	the	DET
hassl-3350	100	27	processes	process	NOUN
hassl-3350	100	28	that	that	PRON
hassl-3350	100	29	exist	exist	VERB
hassl-3350	100	30	in	in	ADP
hassl-3350	100	31	the	the	DET
hassl-3350	100	32	company	company	NOUN
hassl-3350	100	33	to	to	PART
hassl-3350	100	34	create	create	VERB
hassl-3350	100	35	,	,	PUNCT
hassl-3350	100	36	maintain	maintain	VERB
hassl-3350	100	37	,	,	PUNCT
hassl-3350	100	38	or	or	CCONJ
hassl-3350	100	39	reduce	reduce	VERB
hassl-3350	100	40	the	the	DET
hassl-3350	100	41	value	value	NOUN
hassl-3350	100	42	(	(	PUNCT
hassl-3350	100	43	value	value	NOUN
hassl-3350	100	44	creation	creation	NOUN
hassl-3350	100	45	,	,	PUNCT
hassl-3350	100	46	value	value	NOUN
hassl-3350	100	47	preserving	preserving	NOUN
hassl-3350	100	48	,	,	PUNCT
hassl-3350	100	49	or	or	CCONJ
hassl-3350	100	50	value	value	NOUN
hassl-3350	100	51	erosion	erosion	NOUN
hassl-3350	100	52	)	)	PUNCT
hassl-3350	100	53	(	(	PUNCT
hassl-3350	100	54	bartolacci	bartolacci	PROPN
hassl-3350	100	55	,	,	PUNCT
hassl-3350	100	56	bellucci	bellucci	PROPN
hassl-3350	100	57	,	,	PUNCT
hassl-3350	100	58	corsi	corsi	ADJ
hassl-3350	100	59	,	,	PUNCT
hassl-3350	100	60	&	&	CCONJ
hassl-3350	100	61	soverchia	soverchia	NOUN
hassl-3350	100	62	,	,	PUNCT
hassl-3350	100	63	2022	2022	NUM
hassl-3350	100	64	)	)	PUNCT
hassl-3350	100	65	.	.	PUNCT
hassl-3350	101	1	the	the	DET
hassl-3350	101	2	international	international	ADJ
hassl-3350	101	3	integrated	integrated	ADJ
hassl-3350	101	4	reporting	reporting	NOUN
hassl-3350	101	5	council	council	NOUN
hassl-3350	101	6	(	(	PUNCT
hassl-3350	101	7	iirc	iirc	ADV
hassl-3350	101	8	)	)	PUNCT
hassl-3350	101	9	released	release	VERB
hassl-3350	101	10	an	an	DET
hassl-3350	101	11	integrated	integrated	ADJ
hassl-3350	101	12	reporting	reporting	NOUN
hassl-3350	101	13	framework	framework	NOUN
hassl-3350	101	14	in	in	ADP
hassl-3350	101	15	2013	2013	NUM
hassl-3350	101	16	to	to	PART
hassl-3350	101	17	help	help	VERB
hassl-3350	101	18	companies	company	NOUN
hassl-3350	101	19	prepare	prepare	VERB
hassl-3350	101	20	environmental	environmental	ADJ
hassl-3350	101	21	,	,	PUNCT
hassl-3350	101	22	social	social	ADJ
hassl-3350	101	23	,	,	PUNCT
hassl-3350	101	24	and	and	CCONJ
hassl-3350	101	25	governance	governance	NOUN
hassl-3350	101	26	(	(	PUNCT
hassl-3350	101	27	esg	esg	NOUN
hassl-3350	101	28	)	)	PUNCT
hassl-3350	101	29	reports	report	NOUN
hassl-3350	101	30	.	.	PUNCT
hassl-3350	102	1	in	in	ADP
hassl-3350	102	2	2021	2021	NUM
hassl-3350	102	3	,	,	PUNCT
hassl-3350	102	4	the	the	DET
hassl-3350	102	5	iirc	iirc	ADV
hassl-3350	102	6	merged	merge	VERB
hassl-3350	102	7	with	with	ADP
hassl-3350	102	8	the	the	DET
hassl-3350	102	9	sustainability	sustainability	NOUN
hassl-3350	102	10	accounting	accounting	NOUN
hassl-3350	102	11	standards	standard	NOUN
hassl-3350	102	12	board	board	NOUN
hassl-3350	102	13	(	(	PUNCT
hassl-3350	102	14	sasb	sasb	NOUN
hassl-3350	102	15	)	)	PUNCT
hassl-3350	102	16	to	to	PART
hassl-3350	102	17	form	form	VERB
hassl-3350	102	18	the	the	DET
hassl-3350	102	19	value	value	NOUN
hassl-3350	102	20	reporting	reporting	NOUN
hassl-3350	102	21	foundation	foundation	NOUN
hassl-3350	102	22	(	(	PUNCT
hassl-3350	102	23	vrf	vrf	PROPN
hassl-3350	102	24	)	)	PUNCT
hassl-3350	102	25	.	.	PUNCT
hassl-3350	103	1	this	this	DET
hassl-3350	103	2	merger	merger	NOUN
hassl-3350	103	3	aimed	aim	VERB
hassl-3350	103	4	to	to	PART
hassl-3350	103	5	create	create	VERB
hassl-3350	103	6	a	a	DET
hassl-3350	103	7	more	more	ADV
hassl-3350	103	8	useful	useful	ADJ
hassl-3350	103	9	guide	guide	NOUN
hassl-3350	103	10	for	for	SCONJ
hassl-3350	103	11	investors	investor	NOUN
hassl-3350	103	12	to	to	PART
hassl-3350	103	13	understand	understand	VERB
hassl-3350	103	14	the	the	DET
hassl-3350	103	15	value	value	NOUN
hassl-3350	103	16	of	of	ADP
hassl-3350	103	17	an	an	DET
hassl-3350	103	18	organization	organization	NOUN
hassl-3350	103	19	.	.	PUNCT
hassl-3350	104	1	other	other	ADJ
hassl-3350	104	2	professional	professional	ADJ
hassl-3350	104	3	organizations	organization	NOUN
hassl-3350	104	4	,	,	PUNCT
hassl-3350	104	5	including	include	VERB
hassl-3350	104	6	the	the	DET
hassl-3350	104	7	global	global	ADJ
hassl-3350	104	8	reporting	reporting	NOUN
hassl-3350	104	9	initiative	initiative	NOUN
hassl-3350	104	10	,	,	PUNCT
hassl-3350	104	11	the	the	DET
hassl-3350	104	12	international	international	ADJ
hassl-3350	104	13	accounting	accounting	NOUN
hassl-3350	104	14	standards	standard	NOUN
hassl-3350	104	15	boards	board	NOUN
hassl-3350	104	16	,	,	PUNCT
hassl-3350	104	17	and	and	CCONJ
hassl-3350	104	18	the	the	DET
hassl-3350	104	19	task	task	NOUN
hassl-3350	104	20	force	force	NOUN
hassl-3350	104	21	on	on	ADP
hassl-3350	104	22	climate	climate	NOUN
hassl-3350	104	23	-	-	PUNCT
hassl-3350	104	24	related	relate	VERB
hassl-3350	104	25	disclosures	disclosure	NOUN
hassl-3350	104	26	,	,	PUNCT
hassl-3350	104	27	have	have	AUX
hassl-3350	104	28	also	also	ADV
hassl-3350	104	29	developed	develop	VERB
hassl-3350	104	30	a	a	DET
hassl-3350	104	31	roadmap	roadmap	NOUN
hassl-3350	104	32	for	for	ADP
hassl-3350	104	33	a	a	DET
hassl-3350	104	34	comprehensive	comprehensive	ADJ
hassl-3350	104	35	corporate	corporate	ADJ
hassl-3350	104	36	reporting	reporting	NOUN
hassl-3350	104	37	(	(	PUNCT
hassl-3350	104	38	ccr	ccr	PROPN
hassl-3350	104	39	)	)	PUNCT
hassl-3350	104	40	framework	framework	NOUN
hassl-3350	104	41	for	for	ADP
hassl-3350	104	42	esg	esg	PROPN
hassl-3350	104	43	concerns	concern	NOUN
hassl-3350	104	44	.	.	PUNCT
hassl-3350	105	1	public	public	ADJ
hassl-3350	105	2	and	and	CCONJ
hassl-3350	105	3	private	private	ADJ
hassl-3350	105	4	sector	sector	NOUN
hassl-3350	105	5	organizations	organization	NOUN
hassl-3350	105	6	are	be	AUX
hassl-3350	105	7	established	establish	VERB
hassl-3350	105	8	with	with	ADP
hassl-3350	105	9	a	a	DET
hassl-3350	105	10	purpose	purpose	NOUN
hassl-3350	105	11	.	.	PUNCT
hassl-3350	106	1	people	people	NOUN
hassl-3350	106	2	used	use	VERB
hassl-3350	106	3	to	to	PART
hassl-3350	106	4	believe	believe	VERB
hassl-3350	106	5	that	that	SCONJ
hassl-3350	106	6	organizational	organizational	ADJ
hassl-3350	106	7	goals	goal	NOUN
hassl-3350	106	8	were	be	AUX
hassl-3350	106	9	only	only	ADV
hassl-3350	106	10	oriented	orient	VERB
hassl-3350	106	11	toward	toward	ADP
hassl-3350	106	12	profit	profit	NOUN
hassl-3350	106	13	creation	creation	NOUN
hassl-3350	106	14	and/or	and/or	CCONJ
hassl-3350	106	15	good	good	ADJ
hassl-3350	106	16	financial	financial	ADJ
hassl-3350	106	17	performance	performance	NOUN
hassl-3350	106	18	(	(	PUNCT
hassl-3350	106	19	wong	wong	PROPN
hassl-3350	106	20	,	,	PUNCT
hassl-3350	106	21	2017	2017	NUM
hassl-3350	106	22	)	)	PUNCT
hassl-3350	106	23	.	.	PUNCT
hassl-3350	107	1	organizations	organization	NOUN
hassl-3350	107	2	will	will	AUX
hassl-3350	107	3	survive	survive	VERB
hassl-3350	107	4	only	only	ADV
hassl-3350	107	5	if	if	SCONJ
hassl-3350	107	6	they	they	PRON
hassl-3350	107	7	can	can	AUX
hassl-3350	107	8	generate	generate	VERB
hassl-3350	107	9	maximum	maximum	ADJ
hassl-3350	107	10	profit	profit	NOUN
hassl-3350	107	11	and/or	and/or	CCONJ
hassl-3350	107	12	performance	performance	NOUN
hassl-3350	107	13	.	.	PUNCT
hassl-3350	108	1	nonetheless	nonetheless	ADV
hassl-3350	108	2	,	,	PUNCT
hassl-3350	108	3	in	in	ADP
hassl-3350	108	4	its	its	PRON
hassl-3350	108	5	development	development	NOUN
hassl-3350	108	6	,	,	PUNCT
hassl-3350	108	7	many	many	ADJ
hassl-3350	108	8	have	have	AUX
hassl-3350	108	9	realized	realize	VERB
hassl-3350	108	10	that	that	SCONJ
hassl-3350	108	11	the	the	DET
hassl-3350	108	12	sustainability	sustainability	NOUN
hassl-3350	108	13	of	of	ADP
hassl-3350	108	14	an	an	DET
hassl-3350	108	15	organization	organization	NOUN
hassl-3350	108	16	is	be	AUX
hassl-3350	108	17	not	not	PART
hassl-3350	108	18	only	only	ADV
hassl-3350	108	19	driven	drive	VERB
hassl-3350	108	20	by	by	ADP
hassl-3350	108	21	the	the	DET
hassl-3350	108	22	amount	amount	NOUN
hassl-3350	108	23	of	of	ADP
hassl-3350	108	24	humanities	humanity	NOUN
hassl-3350	108	25	and	and	CCONJ
hassl-3350	108	26	social	social	ADJ
hassl-3350	108	27	sciences	science	NOUN
hassl-3350	108	28	letters	letter	NOUN
hassl-3350	108	29	,	,	PUNCT
hassl-3350	108	30	2023	2023	NUM
hassl-3350	108	31	,	,	PUNCT
hassl-3350	108	32	11(2	11(2	NUM
hassl-3350	108	33	):	):	PUNCT
hassl-3350	108	34	179	179	NUM
hassl-3350	108	35	-	-	SYM
hassl-3350	108	36	202	202	NUM
hassl-3350	108	37	183	183	NUM
hassl-3350	108	38	©	©	PROPN
hassl-3350	108	39	2023	2023	NUM
hassl-3350	108	40	conscientia	conscientia	PROPN
hassl-3350	108	41	beam	beam	PROPN
hassl-3350	108	42	.	.	PUNCT
hassl-3350	109	1	all	all	DET
hassl-3350	109	2	rights	right	NOUN
hassl-3350	109	3	reserved	reserve	VERB
hassl-3350	109	4	.	.	PUNCT
hassl-3350	110	1	profit	profit	NOUN
hassl-3350	110	2	or	or	CCONJ
hassl-3350	110	3	the	the	DET
hassl-3350	110	4	amount	amount	NOUN
hassl-3350	110	5	of	of	ADP
hassl-3350	110	6	surplus	surplus	NOUN
hassl-3350	110	7	/	/	SYM
hassl-3350	110	8	deficit	deficit	NOUN
hassl-3350	110	9	generated	generate	VERB
hassl-3350	110	10	but	but	CCONJ
hassl-3350	110	11	also	also	ADV
hassl-3350	110	12	by	by	ADP
hassl-3350	110	13	the	the	DET
hassl-3350	110	14	extent	extent	NOUN
hassl-3350	110	15	to	to	PART
hassl-3350	110	16	which	which	PRON
hassl-3350	110	17	the	the	DET
hassl-3350	110	18	business	business	NOUN
hassl-3350	110	19	processes	process	NOUN
hassl-3350	110	20	within	within	ADP
hassl-3350	110	21	the	the	DET
hassl-3350	110	22	organization	organization	NOUN
hassl-3350	110	23	take	take	VERB
hassl-3350	110	24	the	the	DET
hassl-3350	110	25	social	social	ADJ
hassl-3350	110	26	environment	environment	NOUN
hassl-3350	110	27	and	and	CCONJ
hassl-3350	110	28	the	the	DET
hassl-3350	110	29	welfare	welfare	NOUN
hassl-3350	110	30	of	of	ADP
hassl-3350	110	31	the	the	DET
hassl-3350	110	32	natural	natural	ADJ
hassl-3350	110	33	environment	environment	NOUN
hassl-3350	110	34	into	into	ADP
hassl-3350	110	35	account	account	NOUN
hassl-3350	110	36	(	(	PUNCT
hassl-3350	110	37	camodeca	camodeca	NOUN
hassl-3350	110	38	,	,	PUNCT
hassl-3350	110	39	almici	almici	NOUN
hassl-3350	110	40	,	,	PUNCT
hassl-3350	110	41	&	&	CCONJ
hassl-3350	110	42	sagliaschi	sagliaschi	NOUN
hassl-3350	110	43	,	,	PUNCT
hassl-3350	110	44	2018	2018	NUM
hassl-3350	110	45	;	;	PUNCT
hassl-3350	110	46	pratama	pratama	NOUN
hassl-3350	110	47	et	et	PROPN
hassl-3350	110	48	al	al	PROPN
hassl-3350	110	49	.	.	PROPN
hassl-3350	110	50	,	,	PUNCT
hassl-3350	110	51	2021	2021	NUM
hassl-3350	110	52	)	)	PUNCT
hassl-3350	110	53	.	.	PUNCT
hassl-3350	111	1	at	at	ADP
hassl-3350	111	2	the	the	DET
hassl-3350	111	3	beginning	beginning	NOUN
hassl-3350	111	4	of	of	ADP
hassl-3350	111	5	the	the	DET
hassl-3350	111	6	21st	21st	ADJ
hassl-3350	111	7	century	century	NOUN
hassl-3350	111	8	,	,	PUNCT
hassl-3350	111	9	in	in	ADP
hassl-3350	111	10	addition	addition	NOUN
hassl-3350	111	11	to	to	ADP
hassl-3350	111	12	the	the	DET
hassl-3350	111	13	shifting	shift	VERB
hassl-3350	111	14	direction	direction	NOUN
hassl-3350	111	15	of	of	ADP
hassl-3350	111	16	report	report	NOUN
hassl-3350	111	17	content	content	NOUN
hassl-3350	111	18	,	,	PUNCT
hassl-3350	111	19	there	there	PRON
hassl-3350	111	20	has	have	AUX
hassl-3350	111	21	been	be	AUX
hassl-3350	111	22	a	a	DET
hassl-3350	111	23	movement	movement	NOUN
hassl-3350	111	24	to	to	PART
hassl-3350	111	25	create	create	VERB
hassl-3350	111	26	a	a	DET
hassl-3350	111	27	corporate	corporate	ADJ
hassl-3350	111	28	/	/	SYM
hassl-3350	111	29	organizational	organizational	ADJ
hassl-3350	111	30	report	report	NOUN
hassl-3350	111	31	that	that	SCONJ
hassl-3350	111	32	not	not	PART
hassl-3350	111	33	only	only	ADV
hassl-3350	111	34	tells	tell	VERB
hassl-3350	111	35	how	how	SCONJ
hassl-3350	111	36	the	the	DET
hassl-3350	111	37	organization	organization	NOUN
hassl-3350	111	38	is	be	AUX
hassl-3350	111	39	succeeding	succeed	VERB
hassl-3350	111	40	in	in	ADP
hassl-3350	111	41	achieving	achieve	VERB
hassl-3350	111	42	its	its	PRON
hassl-3350	111	43	goals	goal	NOUN
hassl-3350	111	44	but	but	CCONJ
hassl-3350	111	45	also	also	ADV
hassl-3350	111	46	explains	explain	VERB
hassl-3350	111	47	to	to	ADP
hassl-3350	111	48	what	what	DET
hassl-3350	111	49	extent	extent	NOUN
hassl-3350	111	50	the	the	DET
hassl-3350	111	51	organization	organization	NOUN
hassl-3350	111	52	interacts	interact	VERB
hassl-3350	111	53	with	with	ADP
hassl-3350	111	54	various	various	ADJ
hassl-3350	111	55	environments	environment	NOUN
hassl-3350	111	56	and	and	CCONJ
hassl-3350	111	57	whether	whether	SCONJ
hassl-3350	111	58	its	its	PRON
hassl-3350	111	59	existence	existence	NOUN
hassl-3350	111	60	can	can	AUX
hassl-3350	111	61	provide	provide	VERB
hassl-3350	111	62	benefits	benefit	NOUN
hassl-3350	111	63	outside	outside	ADP
hassl-3350	111	64	the	the	DET
hassl-3350	111	65	organization	organization	NOUN
hassl-3350	111	66	(	(	PUNCT
hassl-3350	111	67	vitolla	vitolla	NOUN
hassl-3350	111	68	et	et	PROPN
hassl-3350	111	69	al	al	PROPN
hassl-3350	111	70	.	.	PROPN
hassl-3350	111	71	,	,	PUNCT
hassl-3350	111	72	2019	2019	NUM
hassl-3350	111	73	)	)	PUNCT
hassl-3350	111	74	.	.	PUNCT
hassl-3350	112	1	corporate	corporate	ADJ
hassl-3350	112	2	/	/	SYM
hassl-3350	112	3	organizational	organizational	ADJ
hassl-3350	112	4	reporting	reporting	NOUN
hassl-3350	112	5	must	must	AUX
hassl-3350	112	6	also	also	ADV
hassl-3350	112	7	explain	explain	VERB
hassl-3350	112	8	that	that	SCONJ
hassl-3350	112	9	the	the	DET
hassl-3350	112	10	business	business	NOUN
hassl-3350	112	11	processes	process	NOUN
hassl-3350	112	12	that	that	PRON
hassl-3350	112	13	exist	exist	VERB
hassl-3350	112	14	within	within	ADP
hassl-3350	112	15	the	the	DET
hassl-3350	112	16	organization	organization	NOUN
hassl-3350	112	17	are	be	AUX
hassl-3350	112	18	not	not	PART
hassl-3350	112	19	fragmented	fragment	VERB
hassl-3350	112	20	,	,	PUNCT
hassl-3350	112	21	but	but	CCONJ
hassl-3350	112	22	are	be	AUX
hassl-3350	112	23	integrated	integrate	VERB
hassl-3350	112	24	processes	process	NOUN
hassl-3350	112	25	that	that	PRON
hassl-3350	112	26	require	require	VERB
hassl-3350	112	27	connectivity	connectivity	NOUN
hassl-3350	112	28	,	,	PUNCT
hassl-3350	112	29	synergy	synergy	NOUN
hassl-3350	112	30	,	,	PUNCT
hassl-3350	112	31	and	and	CCONJ
hassl-3350	112	32	effort	effort	NOUN
hassl-3350	112	33	in	in	ADP
hassl-3350	112	34	explaining	explain	VERB
hassl-3350	112	35	it	it	PRON
hassl-3350	112	36	in	in	ADP
hassl-3350	112	37	a	a	DET
hassl-3350	112	38	form	form	NOUN
hassl-3350	112	39	of	of	ADP
hassl-3350	112	40	reporting	reporting	NOUN
hassl-3350	112	41	(	(	PUNCT
hassl-3350	112	42	vallone	vallone	NOUN
hassl-3350	112	43	,	,	PUNCT
hassl-3350	112	44	2022	2022	NUM
hassl-3350	112	45	)	)	PUNCT
hassl-3350	112	46	.	.	PUNCT
hassl-3350	113	1	integrated	integrate	VERB
hassl-3350	113	2	reporting	reporting	NOUN
hassl-3350	113	3	is	be	AUX
hassl-3350	113	4	shaped	shape	VERB
hassl-3350	113	5	by	by	ADP
hassl-3350	113	6	various	various	ADJ
hassl-3350	113	7	ideals	ideal	NOUN
hassl-3350	113	8	and	and	CCONJ
hassl-3350	113	9	hopes	hope	NOUN
hassl-3350	113	10	,	,	PUNCT
hassl-3350	113	11	and	and	CCONJ
hassl-3350	113	12	it	it	PRON
hassl-3350	113	13	is	be	AUX
hassl-3350	113	14	not	not	PART
hassl-3350	113	15	just	just	ADV
hassl-3350	113	16	a	a	DET
hassl-3350	113	17	combination	combination	NOUN
hassl-3350	113	18	of	of	ADP
hassl-3350	113	19	financial	financial	ADJ
hassl-3350	113	20	and	and	CCONJ
hassl-3350	113	21	nonfinancial	nonfinancial	ADJ
hassl-3350	113	22	performance	performance	NOUN
hassl-3350	113	23	(	(	PUNCT
hassl-3350	113	24	hoang	hoang	PROPN
hassl-3350	113	25	,	,	PUNCT
hassl-3350	113	26	2018	2018	NUM
hassl-3350	113	27	)	)	PUNCT
hassl-3350	113	28	.	.	PUNCT
hassl-3350	114	1	instead	instead	ADV
hassl-3350	114	2	,	,	PUNCT
hassl-3350	114	3	it	it	PRON
hassl-3350	114	4	presents	present	VERB
hassl-3350	114	5	information	information	NOUN
hassl-3350	114	6	in	in	ADP
hassl-3350	114	7	a	a	DET
hassl-3350	114	8	concise	concise	ADJ
hassl-3350	114	9	and	and	CCONJ
hassl-3350	114	10	interconnected	interconnected	ADJ
hassl-3350	114	11	way	way	NOUN
hassl-3350	114	12	that	that	PRON
hassl-3350	114	13	shows	show	VERB
hassl-3350	114	14	how	how	SCONJ
hassl-3350	114	15	different	different	ADJ
hassl-3350	114	16	inputs	input	NOUN
hassl-3350	114	17	,	,	PUNCT
hassl-3350	114	18	such	such	ADJ
hassl-3350	114	19	as	as	ADP
hassl-3350	114	20	financial	financial	ADJ
hassl-3350	114	21	,	,	PUNCT
hassl-3350	114	22	natural	natural	ADJ
hassl-3350	114	23	,	,	PUNCT
hassl-3350	114	24	human	human	ADJ
hassl-3350	114	25	,	,	PUNCT
hassl-3350	114	26	intellectual	intellectual	ADJ
hassl-3350	114	27	,	,	PUNCT
hassl-3350	114	28	and	and	CCONJ
hassl-3350	114	29	social	social	ADJ
hassl-3350	114	30	,	,	PUNCT
hassl-3350	114	31	exist	exist	VERB
hassl-3350	114	32	within	within	ADP
hassl-3350	114	33	an	an	DET
hassl-3350	114	34	organization	organization	NOUN
hassl-3350	114	35	.	.	PUNCT
hassl-3350	115	1	this	this	PRON
hassl-3350	115	2	is	be	AUX
hassl-3350	115	3	achieved	achieve	VERB
hassl-3350	115	4	through	through	ADP
hassl-3350	115	5	holistic	holistic	ADJ
hassl-3350	115	6	and	and	CCONJ
hassl-3350	115	7	comprehensive	comprehensive	ADJ
hassl-3350	115	8	thinking	thinking	NOUN
hassl-3350	115	9	,	,	PUNCT
hassl-3350	115	10	which	which	PRON
hassl-3350	115	11	is	be	AUX
hassl-3350	115	12	called	call	VERB
hassl-3350	115	13	integrated	integrated	ADJ
hassl-3350	115	14	thinking	thinking	NOUN
hassl-3350	115	15	.	.	PUNCT
hassl-3350	116	1	the	the	DET
hassl-3350	116	2	main	main	ADJ
hassl-3350	116	3	goal	goal	NOUN
hassl-3350	116	4	of	of	ADP
hassl-3350	116	5	integrated	integrated	ADJ
hassl-3350	116	6	reporting	reporting	NOUN
hassl-3350	116	7	is	be	AUX
hassl-3350	116	8	to	to	PART
hassl-3350	116	9	convey	convey	VERB
hassl-3350	116	10	information	information	NOUN
hassl-3350	116	11	in	in	ADP
hassl-3350	116	12	a	a	DET
hassl-3350	116	13	clear	clear	ADJ
hassl-3350	116	14	and	and	CCONJ
hassl-3350	116	15	comprehensive	comprehensive	ADJ
hassl-3350	116	16	manner	manner	NOUN
hassl-3350	116	17	(	(	PUNCT
hassl-3350	116	18	venter	venter	NOUN
hassl-3350	116	19	,	,	PUNCT
hassl-3350	116	20	stiglingh	stiglingh	NOUN
hassl-3350	116	21	,	,	PUNCT
hassl-3350	116	22	&	&	CCONJ
hassl-3350	116	23	smit	smit	PROPN
hassl-3350	116	24	,	,	PUNCT
hassl-3350	116	25	2017	2017	NUM
hassl-3350	116	26	)	)	PUNCT
hassl-3350	116	27	.	.	PUNCT
hassl-3350	117	1	integrated	integrate	VERB
hassl-3350	117	2	reporting	reporting	NOUN
hassl-3350	117	3	in	in	ADP
hassl-3350	117	4	the	the	DET
hassl-3350	117	5	public	public	ADJ
hassl-3350	117	6	sector	sector	NOUN
hassl-3350	117	7	emphasizes	emphasize	VERB
hassl-3350	117	8	how	how	SCONJ
hassl-3350	117	9	existing	exist	VERB
hassl-3350	117	10	processes	process	NOUN
hassl-3350	117	11	can	can	AUX
hassl-3350	117	12	provide	provide	VERB
hassl-3350	117	13	added	add	VERB
hassl-3350	117	14	value	value	NOUN
hassl-3350	117	15	in	in	ADP
hassl-3350	117	16	terms	term	NOUN
hassl-3350	117	17	of	of	ADP
hassl-3350	117	18	public	public	ADJ
hassl-3350	117	19	goods	good	NOUN
hassl-3350	117	20	and	and	CCONJ
hassl-3350	117	21	services	service	NOUN
hassl-3350	117	22	,	,	PUNCT
hassl-3350	117	23	as	as	ADV
hassl-3350	117	24	well	well	ADV
hassl-3350	117	25	as	as	ADP
hassl-3350	117	26	the	the	DET
hassl-3350	117	27	social	social	ADJ
hassl-3350	117	28	impact	impact	NOUN
hassl-3350	117	29	of	of	ADP
hassl-3350	117	30	the	the	DET
hassl-3350	117	31	goods	good	NOUN
hassl-3350	117	32	and	and	CCONJ
hassl-3350	117	33	services	service	NOUN
hassl-3350	117	34	(	(	PUNCT
hassl-3350	117	35	manes	mane	NOUN
hassl-3350	117	36	-	-	PUNCT
hassl-3350	117	37	rossi	rossi	ADJ
hassl-3350	117	38	,	,	PUNCT
hassl-3350	117	39	2018	2018	NUM
hassl-3350	117	40	)	)	PUNCT
hassl-3350	117	41	.	.	PUNCT
hassl-3350	118	1	the	the	DET
hassl-3350	118	2	integrated	integrate	VERB
hassl-3350	118	3	reporting	reporting	NOUN
hassl-3350	118	4	framework	framework	NOUN
hassl-3350	118	5	is	be	AUX
hassl-3350	118	6	believed	believe	VERB
hassl-3350	118	7	to	to	PART
hassl-3350	118	8	be	be	AUX
hassl-3350	118	9	able	able	ADJ
hassl-3350	118	10	to	to	PART
hassl-3350	118	11	explain	explain	VERB
hassl-3350	118	12	government	government	NOUN
hassl-3350	118	13	or	or	CCONJ
hassl-3350	118	14	public	public	ADJ
hassl-3350	118	15	sector	sector	NOUN
hassl-3350	118	16	business	business	NOUN
hassl-3350	118	17	processes	process	VERB
hassl-3350	118	18	more	more	ADV
hassl-3350	118	19	comprehensively	comprehensively	ADV
hassl-3350	118	20	(	(	PUNCT
hassl-3350	118	21	bartolacci	bartolacci	PROPN
hassl-3350	118	22	et	et	PROPN
hassl-3350	118	23	al	al	PROPN
hassl-3350	118	24	.	.	PROPN
hassl-3350	118	25	,	,	PUNCT
hassl-3350	118	26	2022	2022	NUM
hassl-3350	118	27	)	)	PUNCT
hassl-3350	118	28	.	.	PUNCT
hassl-3350	119	1	previous	previous	ADJ
hassl-3350	119	2	research	research	NOUN
hassl-3350	119	3	has	have	AUX
hassl-3350	119	4	shown	show	VERB
hassl-3350	119	5	that	that	SCONJ
hassl-3350	119	6	business	business	NOUN
hassl-3350	119	7	processes	process	NOUN
hassl-3350	119	8	in	in	ADP
hassl-3350	119	9	public	public	ADJ
hassl-3350	119	10	sector	sector	NOUN
hassl-3350	119	11	organizations	organization	NOUN
hassl-3350	119	12	remain	remain	VERB
hassl-3350	119	13	relevant	relevant	ADJ
hassl-3350	119	14	to	to	ADP
hassl-3350	119	15	the	the	DET
hassl-3350	119	16	guiding	guide	VERB
hassl-3350	119	17	principles	principle	NOUN
hassl-3350	119	18	and	and	CCONJ
hassl-3350	119	19	elements	element	NOUN
hassl-3350	119	20	of	of	ADP
hassl-3350	119	21	integrated	integrated	ADJ
hassl-3350	119	22	reporting	reporting	NOUN
hassl-3350	119	23	,	,	PUNCT
hassl-3350	119	24	yet	yet	CCONJ
hassl-3350	119	25	it	it	PRON
hassl-3350	119	26	is	be	AUX
hassl-3350	119	27	necessary	necessary	ADJ
hassl-3350	119	28	to	to	PART
hassl-3350	119	29	adjust	adjust	VERB
hassl-3350	119	30	several	several	ADJ
hassl-3350	119	31	elements	element	NOUN
hassl-3350	119	32	of	of	ADP
hassl-3350	119	33	integrated	integrated	ADJ
hassl-3350	119	34	reporting	reporting	NOUN
hassl-3350	119	35	,	,	PUNCT
hassl-3350	119	36	especially	especially	ADV
hassl-3350	119	37	elements	element	NOUN
hassl-3350	119	38	related	relate	VERB
hassl-3350	119	39	to	to	ADP
hassl-3350	119	40	performance	performance	NOUN
hassl-3350	119	41	(	(	PUNCT
hassl-3350	119	42	bartocci	bartocci	NOUN
hassl-3350	119	43	&	&	CCONJ
hassl-3350	119	44	picciaia	picciaia	PROPN
hassl-3350	119	45	,	,	PUNCT
hassl-3350	119	46	2013	2013	NUM
hassl-3350	119	47	;	;	PUNCT
hassl-3350	119	48	manes	mane	NOUN
hassl-3350	119	49	-	-	PUNCT
hassl-3350	119	50	rossi	rossi	PROPN
hassl-3350	119	51	&	&	CCONJ
hassl-3350	119	52	orelli	orelli	ADJ
hassl-3350	119	53	,	,	PUNCT
hassl-3350	119	54	2020	2020	NUM
hassl-3350	119	55	)	)	PUNCT
hassl-3350	119	56	.	.	PUNCT
hassl-3350	120	1	one	one	NUM
hassl-3350	120	2	of	of	ADP
hassl-3350	120	3	the	the	DET
hassl-3350	120	4	most	most	ADV
hassl-3350	120	5	difficult	difficult	ADJ
hassl-3350	120	6	challenges	challenge	NOUN
hassl-3350	120	7	in	in	ADP
hassl-3350	120	8	the	the	DET
hassl-3350	120	9	implementation	implementation	NOUN
hassl-3350	120	10	of	of	ADP
hassl-3350	120	11	integrated	integrated	ADJ
hassl-3350	120	12	reporting	reporting	NOUN
hassl-3350	120	13	is	be	AUX
hassl-3350	120	14	the	the	DET
hassl-3350	120	15	preparation	preparation	NOUN
hassl-3350	120	16	of	of	ADP
hassl-3350	120	17	templates	template	NOUN
hassl-3350	120	18	for	for	ADP
hassl-3350	120	19	quality	quality	NOUN
hassl-3350	120	20	integrated	integrated	ADJ
hassl-3350	120	21	reporting	reporting	NOUN
hassl-3350	120	22	.	.	PUNCT
hassl-3350	121	1	accordingly	accordingly	ADV
hassl-3350	121	2	,	,	PUNCT
hassl-3350	121	3	various	various	ADJ
hassl-3350	121	4	previous	previous	ADJ
hassl-3350	121	5	studies	study	NOUN
hassl-3350	121	6	have	have	AUX
hassl-3350	121	7	suggested	suggest	VERB
hassl-3350	121	8	creating	create	VERB
hassl-3350	121	9	an	an	DET
hassl-3350	121	10	integrated	integrated	ADJ
hassl-3350	121	11	reporting	reporting	NOUN
hassl-3350	121	12	matrix	matrix	NOUN
hassl-3350	121	13	(	(	PUNCT
hassl-3350	121	14	williams	williams	PROPN
hassl-3350	121	15	&	&	CCONJ
hassl-3350	121	16	lodhia	lodhia	PROPN
hassl-3350	121	17	,	,	PUNCT
hassl-3350	121	18	2021	2021	NUM
hassl-3350	121	19	)	)	PUNCT
hassl-3350	121	20	.	.	PUNCT
hassl-3350	122	1	a	a	DET
hassl-3350	122	2	well	well	ADV
hassl-3350	122	3	-	-	PUNCT
hassl-3350	122	4	integrated	integrate	VERB
hassl-3350	122	5	reporting	reporting	NOUN
hassl-3350	122	6	matrix	matrix	NOUN
hassl-3350	122	7	should	should	AUX
hassl-3350	122	8	be	be	AUX
hassl-3350	122	9	able	able	ADJ
hassl-3350	122	10	to	to	PART
hassl-3350	122	11	measure	measure	VERB
hassl-3350	122	12	not	not	PART
hassl-3350	122	13	only	only	ADV
hassl-3350	122	14	the	the	DET
hassl-3350	122	15	extent	extent	NOUN
hassl-3350	122	16	of	of	ADP
hassl-3350	122	17	disclosure	disclosure	NOUN
hassl-3350	122	18	but	but	CCONJ
hassl-3350	122	19	also	also	ADV
hassl-3350	122	20	the	the	DET
hassl-3350	122	21	quality	quality	NOUN
hassl-3350	122	22	of	of	ADP
hassl-3350	122	23	the	the	DET
hassl-3350	122	24	extent	extent	NOUN
hassl-3350	122	25	of	of	ADP
hassl-3350	122	26	disclosure	disclosure	NOUN
hassl-3350	122	27	.	.	PUNCT
hassl-3350	123	1	concerning	concern	VERB
hassl-3350	123	2	the	the	DET
hassl-3350	123	3	private	private	ADJ
hassl-3350	123	4	and	and	CCONJ
hassl-3350	123	5	public	public	ADJ
hassl-3350	123	6	sectors	sector	NOUN
hassl-3350	123	7	,	,	PUNCT
hassl-3350	123	8	indonesia	indonesia	PROPN
hassl-3350	123	9	is	be	AUX
hassl-3350	123	10	still	still	ADV
hassl-3350	123	11	in	in	ADP
hassl-3350	123	12	the	the	DET
hassl-3350	123	13	early	early	ADJ
hassl-3350	123	14	stages	stage	NOUN
hassl-3350	123	15	related	relate	VERB
hassl-3350	123	16	to	to	ADP
hassl-3350	123	17	the	the	DET
hassl-3350	123	18	preparation	preparation	NOUN
hassl-3350	123	19	of	of	ADP
hassl-3350	123	20	integrated	integrated	ADJ
hassl-3350	123	21	reporting	reporting	NOUN
hassl-3350	123	22	(	(	PUNCT
hassl-3350	123	23	rezaee	rezaee	PROPN
hassl-3350	123	24	,	,	PUNCT
hassl-3350	123	25	tsui	tsui	PROPN
hassl-3350	123	26	,	,	PUNCT
hassl-3350	123	27	cheng	cheng	PROPN
hassl-3350	123	28	,	,	PUNCT
hassl-3350	123	29	&	&	CCONJ
hassl-3350	123	30	zhou	zhou	PROPN
hassl-3350	123	31	,	,	PUNCT
hassl-3350	123	32	2019	2019	NUM
hassl-3350	123	33	)	)	PUNCT
hassl-3350	123	34	.	.	PUNCT
hassl-3350	124	1	integrated	integrate	VERB
hassl-3350	124	2	reporting	reporting	NOUN
hassl-3350	124	3	in	in	ADP
hassl-3350	124	4	the	the	DET
hassl-3350	124	5	asian	asian	ADJ
hassl-3350	124	6	public	public	ADJ
hassl-3350	124	7	sector	sector	NOUN
hassl-3350	124	8	is	be	AUX
hassl-3350	124	9	still	still	ADV
hassl-3350	124	10	very	very	ADV
hassl-3350	124	11	rare	rare	ADJ
hassl-3350	124	12	.	.	PUNCT
hassl-3350	125	1	in	in	ADP
hassl-3350	125	2	general	general	ADJ
hassl-3350	125	3	,	,	PUNCT
hassl-3350	125	4	asian	asian	ADJ
hassl-3350	125	5	government	government	NOUN
hassl-3350	125	6	reporting	reporting	NOUN
hassl-3350	125	7	is	be	AUX
hassl-3350	125	8	still	still	ADV
hassl-3350	125	9	related	relate	VERB
hassl-3350	125	10	to	to	ADP
hassl-3350	125	11	reporting	report	VERB
hassl-3350	125	12	on	on	ADP
hassl-3350	125	13	compliance	compliance	NOUN
hassl-3350	125	14	with	with	ADP
hassl-3350	125	15	laws	law	NOUN
hassl-3350	125	16	and	and	CCONJ
hassl-3350	125	17	regulations	regulation	NOUN
hassl-3350	125	18	and	and	CCONJ
hassl-3350	125	19	is	be	AUX
hassl-3350	125	20	considered	consider	VERB
hassl-3350	125	21	accountable	accountable	ADJ
hassl-3350	125	22	for	for	ADP
hassl-3350	125	23	the	the	DET
hassl-3350	125	24	mandate	mandate	NOUN
hassl-3350	125	25	given	give	VERB
hassl-3350	125	26	(	(	PUNCT
hassl-3350	125	27	pratama	pratama	X
hassl-3350	125	28	et	et	PROPN
hassl-3350	125	29	al	al	PROPN
hassl-3350	125	30	.	.	PROPN
hassl-3350	125	31	,	,	PUNCT
hassl-3350	125	32	2021	2021	NUM
hassl-3350	125	33	)	)	PUNCT
hassl-3350	125	34	.	.	PUNCT
hassl-3350	126	1	the	the	DET
hassl-3350	126	2	implementation	implementation	NOUN
hassl-3350	126	3	of	of	ADP
hassl-3350	126	4	integrated	integrated	ADJ
hassl-3350	126	5	reporting	reporting	NOUN
hassl-3350	126	6	in	in	ADP
hassl-3350	126	7	asia	asia	PROPN
hassl-3350	126	8	is	be	AUX
hassl-3350	126	9	expected	expect	VERB
hassl-3350	126	10	to	to	PART
hassl-3350	126	11	encourage	encourage	VERB
hassl-3350	126	12	a	a	DET
hassl-3350	126	13	culture	culture	NOUN
hassl-3350	126	14	of	of	ADP
hassl-3350	126	15	transparency	transparency	NOUN
hassl-3350	126	16	as	as	ADV
hassl-3350	126	17	well	well	ADV
hassl-3350	126	18	as	as	ADP
hassl-3350	126	19	a	a	DET
hassl-3350	126	20	strategic	strategic	ADJ
hassl-3350	126	21	and	and	CCONJ
hassl-3350	126	22	innovative	innovative	ADJ
hassl-3350	126	23	mindset	mindset	NOUN
hassl-3350	126	24	from	from	ADP
hassl-3350	126	25	the	the	DET
hassl-3350	126	26	government	government	NOUN
hassl-3350	126	27	(	(	PUNCT
hassl-3350	126	28	guthrie	guthrie	PROPN
hassl-3350	126	29	,	,	PUNCT
hassl-3350	126	30	manes	mane	NOUN
hassl-3350	126	31	-	-	PUNCT
hassl-3350	126	32	rossi	rossi	ADJ
hassl-3350	126	33	,	,	PUNCT
hassl-3350	126	34	&	&	CCONJ
hassl-3350	126	35	orelli	orelli	PROPN
hassl-3350	126	36	,	,	PUNCT
hassl-3350	126	37	2017	2017	NUM
hassl-3350	126	38	)	)	PUNCT
hassl-3350	126	39	.	.	PUNCT
hassl-3350	127	1	3	3	X
hassl-3350	127	2	.	.	X
hassl-3350	127	3	method	method	NOUN
hassl-3350	127	4	this	this	PRON
hassl-3350	127	5	is	be	AUX
hassl-3350	127	6	an	an	DET
hassl-3350	127	7	exploratory	exploratory	ADJ
hassl-3350	127	8	descriptive	descriptive	ADJ
hassl-3350	127	9	study	study	NOUN
hassl-3350	127	10	exploring	explore	VERB
hassl-3350	127	11	the	the	DET
hassl-3350	127	12	initial	initial	ADJ
hassl-3350	127	13	issues	issue	NOUN
hassl-3350	127	14	regarding	regard	VERB
hassl-3350	127	15	the	the	DET
hassl-3350	127	16	problems	problem	NOUN
hassl-3350	127	17	that	that	PRON
hassl-3350	127	18	exist	exist	VERB
hassl-3350	127	19	in	in	ADP
hassl-3350	127	20	the	the	DET
hassl-3350	127	21	world	world	NOUN
hassl-3350	127	22	(	(	PUNCT
hassl-3350	127	23	sekaran	sekaran	NOUN
hassl-3350	127	24	,	,	PUNCT
hassl-3350	127	25	2019	2019	NUM
hassl-3350	127	26	)	)	PUNCT
hassl-3350	127	27	.	.	PUNCT
hassl-3350	128	1	research	research	NOUN
hassl-3350	128	2	on	on	ADP
hassl-3350	128	3	integrated	integrate	VERB
hassl-3350	128	4	reporting	reporting	NOUN
hassl-3350	128	5	in	in	ADP
hassl-3350	128	6	the	the	DET
hassl-3350	128	7	public	public	ADJ
hassl-3350	128	8	sector	sector	NOUN
hassl-3350	128	9	,	,	PUNCT
hassl-3350	128	10	especially	especially	ADV
hassl-3350	128	11	in	in	ADP
hassl-3350	128	12	the	the	DET
hassl-3350	128	13	context	context	NOUN
hassl-3350	128	14	of	of	ADP
hassl-3350	128	15	indonesian	indonesian	ADJ
hassl-3350	128	16	local	local	ADJ
hassl-3350	128	17	government	government	NOUN
hassl-3350	128	18	,	,	PUNCT
hassl-3350	128	19	is	be	AUX
hassl-3350	128	20	limited	limited	ADJ
hassl-3350	128	21	.	.	PUNCT
hassl-3350	129	1	this	this	DET
hassl-3350	129	2	study	study	NOUN
hassl-3350	129	3	intends	intend	VERB
hassl-3350	129	4	to	to	PART
hassl-3350	129	5	describe	describe	VERB
hassl-3350	129	6	the	the	DET
hassl-3350	129	7	initial	initial	ADJ
hassl-3350	129	8	conditions	condition	NOUN
hassl-3350	129	9	for	for	ADP
hassl-3350	129	10	disclosing	disclose	VERB
hassl-3350	129	11	local	local	ADJ
hassl-3350	129	12	government	government	NOUN
hassl-3350	129	13	business	business	NOUN
hassl-3350	129	14	processes	process	NOUN
hassl-3350	129	15	using	use	VERB
hassl-3350	129	16	an	an	DET
hassl-3350	129	17	integrated	integrated	ADJ
hassl-3350	129	18	reporting	reporting	NOUN
hassl-3350	129	19	framework	framework	NOUN
hassl-3350	129	20	so	so	SCONJ
hassl-3350	129	21	that	that	SCONJ
hassl-3350	129	22	the	the	DET
hassl-3350	129	23	content	content	NOUN
hassl-3350	129	24	gaps	gap	NOUN
hassl-3350	129	25	or	or	CCONJ
hassl-3350	129	26	disclosure	disclosure	NOUN
hassl-3350	129	27	elements	element	NOUN
hassl-3350	129	28	that	that	PRON
hassl-3350	129	29	have	have	AUX
hassl-3350	129	30	not	not	PART
hassl-3350	129	31	been	be	AUX
hassl-3350	129	32	detailed	detail	VERB
hassl-3350	129	33	or	or	CCONJ
hassl-3350	129	34	comprehensive	comprehensive	ADJ
hassl-3350	129	35	in	in	ADP
hassl-3350	129	36	the	the	DET
hassl-3350	129	37	government	government	NOUN
hassl-3350	129	38	's	's	PART
hassl-3350	129	39	financial	financial	ADJ
hassl-3350	129	40	statement	statement	NOUN
hassl-3350	129	41	can	can	AUX
hassl-3350	129	42	be	be	AUX
hassl-3350	129	43	investigated	investigate	VERB
hassl-3350	129	44	.	.	PUNCT
hassl-3350	130	1	the	the	DET
hassl-3350	130	2	results	result	NOUN
hassl-3350	130	3	of	of	ADP
hassl-3350	130	4	the	the	DET
hassl-3350	130	5	gap	gap	NOUN
hassl-3350	130	6	analysis	analysis	NOUN
hassl-3350	130	7	can	can	AUX
hassl-3350	130	8	be	be	AUX
hassl-3350	130	9	used	use	VERB
hassl-3350	130	10	as	as	ADP
hassl-3350	130	11	initial	initial	ADJ
hassl-3350	130	12	evaluation	evaluation	NOUN
hassl-3350	130	13	material	material	NOUN
hassl-3350	130	14	for	for	ADP
hassl-3350	130	15	mapping	mapping	NOUN
hassl-3350	130	16	areas	area	NOUN
hassl-3350	130	17	that	that	PRON
hassl-3350	130	18	are	be	AUX
hassl-3350	130	19	regarded	regard	VERB
hassl-3350	130	20	as	as	ADP
hassl-3350	130	21	weaknesses	weakness	NOUN
hassl-3350	130	22	in	in	ADP
hassl-3350	130	23	reporting	report	VERB
hassl-3350	130	24	the	the	DET
hassl-3350	130	25	performance	performance	NOUN
hassl-3350	130	26	of	of	ADP
hassl-3350	130	27	government	government	NOUN
hassl-3350	130	28	entities	entity	NOUN
hassl-3350	130	29	in	in	ADP
hassl-3350	130	30	indonesia	indonesia	PROPN
hassl-3350	130	31	.	.	PUNCT
hassl-3350	131	1	the	the	DET
hassl-3350	131	2	population	population	NOUN
hassl-3350	131	3	of	of	ADP
hassl-3350	131	4	the	the	DET
hassl-3350	131	5	study	study	NOUN
hassl-3350	131	6	is	be	AUX
hassl-3350	131	7	the	the	DET
hassl-3350	131	8	local	local	ADJ
hassl-3350	131	9	government	government	NOUN
hassl-3350	131	10	of	of	ADP
hassl-3350	131	11	west	west	PROPN
hassl-3350	131	12	java	java	PROPN
hassl-3350	131	13	province	province	PROPN
hassl-3350	131	14	,	,	PUNCT
hassl-3350	131	15	with	with	ADP
hassl-3350	131	16	27	27	NUM
hassl-3350	131	17	regencies	regency	NOUN
hassl-3350	131	18	and	and	CCONJ
hassl-3350	131	19	city	city	NOUN
hassl-3350	131	20	governments	government	NOUN
hassl-3350	131	21	,	,	PUNCT
hassl-3350	131	22	bringing	bring	VERB
hassl-3350	131	23	the	the	DET
hassl-3350	131	24	total	total	NOUN
hassl-3350	131	25	to	to	ADP
hassl-3350	131	26	28	28	NUM
hassl-3350	131	27	.	.	PUNCT
hassl-3350	132	1	west	west	PROPN
hassl-3350	132	2	java	java	PROPN
hassl-3350	132	3	was	be	AUX
hassl-3350	132	4	selected	select	VERB
hassl-3350	132	5	as	as	ADP
hassl-3350	132	6	the	the	DET
hassl-3350	132	7	population	population	NOUN
hassl-3350	132	8	since	since	SCONJ
hassl-3350	132	9	it	it	PRON
hassl-3350	132	10	is	be	AUX
hassl-3350	132	11	the	the	DET
hassl-3350	132	12	largest	large	ADJ
hassl-3350	132	13	and	and	CCONJ
hassl-3350	132	14	most	most	ADV
hassl-3350	132	15	populous	populous	ADJ
hassl-3350	132	16	among	among	ADP
hassl-3350	132	17	the	the	DET
hassl-3350	132	18	34	34	NUM
hassl-3350	132	19	provinces	province	NOUN
hassl-3350	132	20	in	in	ADP
hassl-3350	132	21	indonesia	indonesia	PROPN
hassl-3350	132	22	and	and	CCONJ
hassl-3350	132	23	better	well	ADV
hassl-3350	132	24	reflects	reflect	VERB
hassl-3350	132	25	the	the	DET
hassl-3350	132	26	complexity	complexity	NOUN
hassl-3350	132	27	of	of	ADP
hassl-3350	132	28	government	government	NOUN
hassl-3350	132	29	business	business	NOUN
hassl-3350	132	30	processes	process	NOUN
hassl-3350	132	31	.	.	PUNCT
hassl-3350	133	1	furthermore	furthermore	ADV
hassl-3350	133	2	,	,	PUNCT
hassl-3350	133	3	the	the	DET
hassl-3350	133	4	underlying	underlying	ADJ
hassl-3350	133	5	reason	reason	NOUN
hassl-3350	133	6	for	for	ADP
hassl-3350	133	7	choosing	choose	VERB
hassl-3350	133	8	2016–2020	2016–2020	NUM
hassl-3350	133	9	is	be	AUX
hassl-3350	133	10	because	because	SCONJ
hassl-3350	133	11	the	the	DET
hassl-3350	133	12	indonesian	indonesian	ADJ
hassl-3350	133	13	government	government	NOUN
hassl-3350	133	14	published	publish	VERB
hassl-3350	133	15	accrual	accrual	ADJ
hassl-3350	133	16	-	-	PUNCT
hassl-3350	133	17	based	base	VERB
hassl-3350	133	18	government	government	NOUN
hassl-3350	133	19	accounting	accounting	NOUN
hassl-3350	133	20	standards	standard	NOUN
hassl-3350	133	21	in	in	ADP
hassl-3350	133	22	2015	2015	NUM
hassl-3350	133	23	and	and	CCONJ
hassl-3350	133	24	the	the	DET
hassl-3350	133	25	integrated	integrated	ADJ
hassl-3350	133	26	reporting	reporting	NOUN
hassl-3350	133	27	framework	framework	NOUN
hassl-3350	133	28	in	in	ADP
hassl-3350	133	29	2013	2013	NUM
hassl-3350	133	30	.	.	PUNCT
hassl-3350	134	1	the	the	DET
hassl-3350	134	2	year	year	NOUN
hassl-3350	134	3	humanities	humanity	NOUN
hassl-3350	134	4	and	and	CCONJ
hassl-3350	134	5	social	social	ADJ
hassl-3350	134	6	sciences	science	NOUN
hassl-3350	134	7	letters	letter	NOUN
hassl-3350	134	8	,	,	PUNCT
hassl-3350	134	9	2023	2023	NUM
hassl-3350	134	10	,	,	PUNCT
hassl-3350	134	11	11(2	11(2	NUM
hassl-3350	134	12	):	):	PUNCT
hassl-3350	134	13	179	179	NUM
hassl-3350	134	14	-	-	SYM
hassl-3350	134	15	202	202	NUM
hassl-3350	134	16	184	184	NUM
hassl-3350	134	17	©	©	PROPN
hassl-3350	134	18	2023	2023	NUM
hassl-3350	134	19	conscientia	conscientia	PROPN
hassl-3350	134	20	beam	beam	PROPN
hassl-3350	134	21	.	.	PUNCT
hassl-3350	135	1	all	all	DET
hassl-3350	135	2	rights	right	NOUN
hassl-3350	135	3	reserved	reserve	VERB
hassl-3350	135	4	.	.	PUNCT
hassl-3350	136	1	2015	2015	NUM
hassl-3350	136	2	was	be	AUX
hassl-3350	136	3	excluded	exclude	VERB
hassl-3350	136	4	from	from	ADP
hassl-3350	136	5	the	the	DET
hassl-3350	136	6	analysis	analysis	NOUN
hassl-3350	136	7	since	since	SCONJ
hassl-3350	136	8	it	it	PRON
hassl-3350	136	9	was	be	AUX
hassl-3350	136	10	a	a	DET
hassl-3350	136	11	transitional	transitional	ADJ
hassl-3350	136	12	year	year	NOUN
hassl-3350	136	13	during	during	ADP
hassl-3350	136	14	which	which	PRON
hassl-3350	136	15	there	there	PRON
hassl-3350	136	16	were	be	VERB
hassl-3350	136	17	numerous	numerous	ADJ
hassl-3350	136	18	outliers	outlier	NOUN
hassl-3350	136	19	in	in	ADP
hassl-3350	136	20	the	the	DET
hassl-3350	136	21	disclosure	disclosure	NOUN
hassl-3350	136	22	of	of	ADP
hassl-3350	136	23	information	information	NOUN
hassl-3350	136	24	in	in	ADP
hassl-3350	136	25	financial	financial	ADJ
hassl-3350	136	26	statements	statement	NOUN
hassl-3350	136	27	and	and	CCONJ
hassl-3350	136	28	government	government	NOUN
hassl-3350	136	29	performance	performance	NOUN
hassl-3350	136	30	.	.	PUNCT
hassl-3350	137	1	in	in	ADP
hassl-3350	137	2	addition	addition	NOUN
hassl-3350	137	3	,	,	PUNCT
hassl-3350	137	4	2021	2021	NUM
hassl-3350	137	5	was	be	AUX
hassl-3350	137	6	not	not	PART
hassl-3350	137	7	chosen	choose	VERB
hassl-3350	137	8	since	since	SCONJ
hassl-3350	137	9	the	the	DET
hassl-3350	137	10	financial	financial	ADJ
hassl-3350	137	11	statements	statement	NOUN
hassl-3350	137	12	had	have	AUX
hassl-3350	137	13	not	not	PART
hassl-3350	137	14	yet	yet	ADV
hassl-3350	137	15	been	be	AUX
hassl-3350	137	16	reviewed	review	VERB
hassl-3350	137	17	by	by	ADP
hassl-3350	137	18	government	government	NOUN
hassl-3350	137	19	auditors	auditor	NOUN
hassl-3350	137	20	at	at	ADP
hassl-3350	137	21	the	the	DET
hassl-3350	137	22	time	time	NOUN
hassl-3350	137	23	this	this	DET
hassl-3350	137	24	research	research	NOUN
hassl-3350	137	25	was	be	AUX
hassl-3350	137	26	compiled	compile	VERB
hassl-3350	137	27	.	.	PUNCT
hassl-3350	138	1	the	the	DET
hassl-3350	138	2	data	datum	NOUN
hassl-3350	138	3	acquired	acquire	VERB
hassl-3350	138	4	for	for	ADP
hassl-3350	138	5	this	this	DET
hassl-3350	138	6	study	study	NOUN
hassl-3350	138	7	are	be	AUX
hassl-3350	138	8	information	information	NOUN
hassl-3350	138	9	disclosure	disclosure	NOUN
hassl-3350	138	10	quality	quality	NOUN
hassl-3350	138	11	data	datum	NOUN
hassl-3350	138	12	based	base	VERB
hassl-3350	138	13	on	on	ADP
hassl-3350	138	14	the	the	DET
hassl-3350	138	15	integrated	integrated	ADJ
hassl-3350	138	16	reporting	reporting	NOUN
hassl-3350	138	17	disclosure	disclosure	NOUN
hassl-3350	138	18	matrix	matrix	NOUN
hassl-3350	138	19	created	create	VERB
hassl-3350	138	20	by	by	ADP
hassl-3350	138	21	research	research	NOUN
hassl-3350	138	22	and	and	CCONJ
hassl-3350	138	23	adjusted	adjust	VERB
hassl-3350	138	24	for	for	ADP
hassl-3350	138	25	the	the	DET
hassl-3350	138	26	public	public	ADJ
hassl-3350	138	27	sector	sector	NOUN
hassl-3350	138	28	context	context	NOUN
hassl-3350	138	29	(	(	PUNCT
hassl-3350	138	30	pratama	pratama	NOUN
hassl-3350	138	31	,	,	PUNCT
hassl-3350	138	32	tanzil	tanzil	PROPN
hassl-3350	138	33	,	,	PUNCT
hassl-3350	138	34	yadiati	yadiati	PROPN
hassl-3350	138	35	,	,	PUNCT
hassl-3350	138	36	&	&	CCONJ
hassl-3350	138	37	suprijadi	suprijadi	PROPN
hassl-3350	138	38	,	,	PUNCT
hassl-3350	138	39	2018	2018	NUM
hassl-3350	138	40	)	)	PUNCT
hassl-3350	138	41	.	.	PUNCT
hassl-3350	139	1	appendix	appendix	NOUN
hassl-3350	139	2	1	1	NUM
hassl-3350	139	3	presents	present	VERB
hassl-3350	139	4	the	the	DET
hassl-3350	139	5	disclosure	disclosure	NOUN
hassl-3350	139	6	matrix	matrix	NOUN
hassl-3350	139	7	.	.	PUNCT
hassl-3350	140	1	this	this	DET
hassl-3350	140	2	matrix	matrix	NOUN
hassl-3350	140	3	operationalizes	operationalize	VERB
hassl-3350	140	4	the	the	DET
hassl-3350	140	5	eight	eight	NUM
hassl-3350	140	6	parts	part	NOUN
hassl-3350	140	7	of	of	ADP
hassl-3350	140	8	integrated	integrated	ADJ
hassl-3350	140	9	reporting	reporting	NOUN
hassl-3350	140	10	and	and	CCONJ
hassl-3350	140	11	includes	include	VERB
hassl-3350	140	12	a	a	DET
hassl-3350	140	13	disclosure	disclosure	NOUN
hassl-3350	140	14	score	score	NOUN
hassl-3350	140	15	of	of	ADP
hassl-3350	140	16	0	0	NUM
hassl-3350	140	17	(	(	PUNCT
hassl-3350	140	18	zero	zero	NUM
hassl-3350	140	19	)	)	PUNCT
hassl-3350	140	20	for	for	ADP
hassl-3350	140	21	no	no	DET
hassl-3350	140	22	disclosure	disclosure	NOUN
hassl-3350	140	23	,	,	PUNCT
hassl-3350	140	24	1	1	NUM
hassl-3350	140	25	(	(	PUNCT
hassl-3350	140	26	one	one	NUM
hassl-3350	140	27	)	)	PUNCT
hassl-3350	140	28	for	for	ADP
hassl-3350	140	29	inadequate	inadequate	ADJ
hassl-3350	140	30	disclosure	disclosure	NOUN
hassl-3350	140	31	,	,	PUNCT
hassl-3350	140	32	2	2	NUM
hassl-3350	140	33	(	(	PUNCT
hassl-3350	140	34	two	two	NUM
hassl-3350	140	35	)	)	PUNCT
hassl-3350	140	36	for	for	ADP
hassl-3350	140	37	adequate	adequate	ADJ
hassl-3350	140	38	disclosure	disclosure	NOUN
hassl-3350	140	39	,	,	PUNCT
hassl-3350	140	40	3	3	NUM
hassl-3350	140	41	(	(	PUNCT
hassl-3350	140	42	three	three	NUM
hassl-3350	140	43	)	)	PUNCT
hassl-3350	140	44	for	for	ADP
hassl-3350	140	45	good	good	ADJ
hassl-3350	140	46	disclosure	disclosure	NOUN
hassl-3350	140	47	,	,	PUNCT
hassl-3350	140	48	and	and	CCONJ
hassl-3350	140	49	4	4	NUM
hassl-3350	140	50	(	(	PUNCT
hassl-3350	140	51	four	four	NUM
hassl-3350	140	52	)	)	PUNCT
hassl-3350	140	53	for	for	ADP
hassl-3350	140	54	very	very	ADV
hassl-3350	140	55	good	good	ADJ
hassl-3350	140	56	disclosure	disclosure	NOUN
hassl-3350	140	57	.	.	PUNCT
hassl-3350	141	1	a	a	DET
hassl-3350	141	2	total	total	NOUN
hassl-3350	141	3	of	of	ADP
hassl-3350	141	4	34	34	NUM
hassl-3350	141	5	indicators	indicator	NOUN
hassl-3350	141	6	must	must	AUX
hassl-3350	141	7	be	be	AUX
hassl-3350	141	8	evaluated	evaluate	VERB
hassl-3350	141	9	.	.	PUNCT
hassl-3350	142	1	the	the	DET
hassl-3350	142	2	government	government	NOUN
hassl-3350	142	3	's	's	PART
hassl-3350	142	4	notes	note	NOUN
hassl-3350	142	5	to	to	ADP
hassl-3350	142	6	financial	financial	ADJ
hassl-3350	142	7	statements	statement	NOUN
hassl-3350	142	8	were	be	AUX
hassl-3350	142	9	analyzed	analyze	VERB
hassl-3350	142	10	to	to	PART
hassl-3350	142	11	collect	collect	VERB
hassl-3350	142	12	data	datum	NOUN
hassl-3350	142	13	.	.	PUNCT
hassl-3350	143	1	the	the	DET
hassl-3350	143	2	following	follow	VERB
hassl-3350	143	3	are	be	AUX
hassl-3350	143	4	the	the	DET
hassl-3350	143	5	eight	eight	NUM
hassl-3350	143	6	components	component	NOUN
hassl-3350	143	7	of	of	ADP
hassl-3350	143	8	integrated	integrated	ADJ
hassl-3350	143	9	reporting	reporting	NOUN
hassl-3350	143	10	:	:	PUNCT
hassl-3350	143	11	1	1	X
hassl-3350	143	12	.	.	X
hassl-3350	143	13	organizational	organizational	ADJ
hassl-3350	143	14	overview	overview	NOUN
hassl-3350	143	15	and	and	CCONJ
hassl-3350	143	16	external	external	ADJ
hassl-3350	143	17	environment	environment	NOUN
hassl-3350	143	18	(	(	PUNCT
hassl-3350	143	19	org	org	NOUN
hassl-3350	143	20	)	)	PUNCT
hassl-3350	143	21	.	.	PUNCT
hassl-3350	144	1	2	2	X
hassl-3350	144	2	.	.	X
hassl-3350	144	3	governance	governance	NOUN
hassl-3350	144	4	(	(	PUNCT
hassl-3350	144	5	gov	gov	PROPN
hassl-3350	144	6	)	)	PUNCT
hassl-3350	144	7	.	.	PUNCT
hassl-3350	145	1	3	3	X
hassl-3350	145	2	.	.	X
hassl-3350	145	3	business	business	NOUN
hassl-3350	145	4	model	model	NOUN
hassl-3350	145	5	(	(	PUNCT
hassl-3350	145	6	bus	bus	NOUN
hassl-3350	145	7	)	)	PUNCT
hassl-3350	145	8	.	.	PUNCT
hassl-3350	146	1	4	4	X
hassl-3350	146	2	.	.	X
hassl-3350	146	3	risk	risk	NOUN
hassl-3350	146	4	(	(	PUNCT
hassl-3350	146	5	rsk	rsk	PROPN
hassl-3350	146	6	)	)	PUNCT
hassl-3350	146	7	.	.	PUNCT
hassl-3350	147	1	5	5	X
hassl-3350	147	2	.	.	X
hassl-3350	147	3	strategy	strategy	NOUN
hassl-3350	147	4	and	and	CCONJ
hassl-3350	147	5	resource	resource	NOUN
hassl-3350	147	6	allocation	allocation	NOUN
hassl-3350	147	7	(	(	PUNCT
hassl-3350	147	8	str	str	NOUN
hassl-3350	147	9	)	)	PUNCT
hassl-3350	147	10	.	.	PUNCT
hassl-3350	148	1	6	6	X
hassl-3350	148	2	.	.	X
hassl-3350	148	3	performance	performance	NOUN
hassl-3350	148	4	(	(	PUNCT
hassl-3350	148	5	per	per	ADP
hassl-3350	148	6	)	)	PUNCT
hassl-3350	148	7	.	.	PUNCT
hassl-3350	149	1	7	7	X
hassl-3350	149	2	.	.	X
hassl-3350	149	3	outlook	outlook	NOUN
hassl-3350	149	4	(	(	PUNCT
hassl-3350	149	5	out	out	ADP
hassl-3350	149	6	)	)	PUNCT
hassl-3350	149	7	.	.	PUNCT
hassl-3350	150	1	8	8	X
hassl-3350	150	2	.	.	X
hassl-3350	150	3	basis	basis	NOUN
hassl-3350	150	4	for	for	ADP
hassl-3350	150	5	presentation	presentation	NOUN
hassl-3350	150	6	(	(	PUNCT
hassl-3350	150	7	bas	bas	PROPN
hassl-3350	150	8	)	)	PUNCT
hassl-3350	150	9	.	.	PUNCT
hassl-3350	151	1	the	the	DET
hassl-3350	151	2	subsequent	subsequent	ADJ
hassl-3350	151	3	data	datum	NOUN
hassl-3350	151	4	were	be	AUX
hassl-3350	151	5	descriptively	descriptively	ADV
hassl-3350	151	6	evaluated	evaluate	VERB
hassl-3350	151	7	,	,	PUNCT
hassl-3350	151	8	and	and	CCONJ
hassl-3350	151	9	various	various	ADJ
hassl-3350	151	10	methods	method	NOUN
hassl-3350	151	11	of	of	ADP
hassl-3350	151	12	data	datum	NOUN
hassl-3350	151	13	analysis	analysis	NOUN
hassl-3350	151	14	were	be	AUX
hassl-3350	151	15	implemented	implement	VERB
hassl-3350	151	16	,	,	PUNCT
hassl-3350	151	17	including	include	VERB
hassl-3350	151	18	:	:	PUNCT
hassl-3350	151	19	1	1	X
hassl-3350	151	20	.	.	X
hassl-3350	152	1	the	the	DET
hassl-3350	152	2	sub	sub	ADJ
hassl-3350	152	3	-	-	ADJ
hassl-3350	152	4	total	total	ADJ
hassl-3350	152	5	scores	score	NOUN
hassl-3350	152	6	of	of	ADP
hassl-3350	152	7	the	the	DET
hassl-3350	152	8	eight	eight	NUM
hassl-3350	152	9	aspects	aspect	NOUN
hassl-3350	152	10	of	of	ADP
hassl-3350	152	11	integrated	integrated	ADJ
hassl-3350	152	12	reporting	reporting	NOUN
hassl-3350	152	13	disclosures	disclosure	NOUN
hassl-3350	152	14	,	,	PUNCT
hassl-3350	152	15	as	as	ADV
hassl-3350	152	16	well	well	ADV
hassl-3350	152	17	as	as	ADP
hassl-3350	152	18	the	the	DET
hassl-3350	152	19	overall	overall	ADJ
hassl-3350	152	20	score	score	NOUN
hassl-3350	152	21	of	of	ADP
hassl-3350	152	22	integrated	integrated	ADJ
hassl-3350	152	23	reporting	reporting	NOUN
hassl-3350	152	24	disclosures	disclosure	NOUN
hassl-3350	152	25	,	,	PUNCT
hassl-3350	152	26	were	be	AUX
hassl-3350	152	27	subjected	subject	VERB
hassl-3350	152	28	to	to	ADP
hassl-3350	152	29	descriptive	descriptive	ADJ
hassl-3350	152	30	statistical	statistical	ADJ
hassl-3350	152	31	analysis	analysis	NOUN
hassl-3350	152	32	in	in	ADP
hassl-3350	152	33	the	the	DET
hassl-3350	152	34	form	form	NOUN
hassl-3350	152	35	of	of	ADP
hassl-3350	152	36	means	mean	NOUN
hassl-3350	152	37	,	,	PUNCT
hassl-3350	152	38	standard	standard	ADJ
hassl-3350	152	39	deviations	deviation	NOUN
hassl-3350	152	40	,	,	PUNCT
hassl-3350	152	41	maximums	maximum	NOUN
hassl-3350	152	42	,	,	PUNCT
hassl-3350	152	43	and	and	CCONJ
hassl-3350	152	44	minimums	minimum	NOUN
hassl-3350	152	45	.	.	PUNCT
hassl-3350	153	1	additionally	additionally	ADV
hassl-3350	153	2	,	,	PUNCT
hassl-3350	153	3	a	a	DET
hassl-3350	153	4	descriptive	descriptive	ADJ
hassl-3350	153	5	analysis	analysis	NOUN
hassl-3350	153	6	was	be	AUX
hassl-3350	153	7	conducted	conduct	VERB
hassl-3350	153	8	on	on	ADP
hassl-3350	153	9	the	the	DET
hassl-3350	153	10	overall	overall	ADJ
hassl-3350	153	11	data	datum	NOUN
hassl-3350	153	12	(	(	PUNCT
hassl-3350	153	13	pooled	pool	VERB
hassl-3350	153	14	data	datum	NOUN
hassl-3350	153	15	)	)	PUNCT
hassl-3350	153	16	as	as	ADV
hassl-3350	153	17	well	well	ADV
hassl-3350	153	18	as	as	ADP
hassl-3350	153	19	the	the	DET
hassl-3350	153	20	data	datum	NOUN
hassl-3350	153	21	for	for	ADP
hassl-3350	153	22	each	each	DET
hassl-3350	153	23	regional	regional	ADJ
hassl-3350	153	24	government	government	NOUN
hassl-3350	153	25	unit	unit	NOUN
hassl-3350	153	26	,	,	PUNCT
hassl-3350	153	27	including	include	VERB
hassl-3350	153	28	the	the	DET
hassl-3350	153	29	provincial	provincial	ADJ
hassl-3350	153	30	government	government	NOUN
hassl-3350	153	31	,	,	PUNCT
hassl-3350	153	32	district	district	NOUN
hassl-3350	153	33	government	government	NOUN
hassl-3350	153	34	,	,	PUNCT
hassl-3350	153	35	and	and	CCONJ
hassl-3350	153	36	city	city	NOUN
hassl-3350	153	37	government	government	NOUN
hassl-3350	153	38	.	.	PUNCT
hassl-3350	154	1	2	2	X
hassl-3350	154	2	.	.	X
hassl-3350	154	3	the	the	DET
hassl-3350	154	4	analysis	analysis	NOUN
hassl-3350	154	5	continued	continue	VERB
hassl-3350	154	6	with	with	ADP
hassl-3350	154	7	a	a	DET
hassl-3350	154	8	new	new	ADJ
hassl-3350	154	9	average	average	ADJ
hassl-3350	154	10	test	test	NOUN
hassl-3350	154	11	for	for	ADP
hassl-3350	154	12	each	each	DET
hassl-3350	154	13	sub	sub	ADJ
hassl-3350	154	14	-	-	ADJ
hassl-3350	154	15	total	total	ADJ
hassl-3350	154	16	score	score	NOUN
hassl-3350	154	17	for	for	ADP
hassl-3350	154	18	the	the	DET
hassl-3350	154	19	eight	eight	NUM
hassl-3350	154	20	integrated	integrated	ADJ
hassl-3350	154	21	reporting	reporting	NOUN
hassl-3350	154	22	disclosure	disclosure	NOUN
hassl-3350	154	23	aspects	aspect	NOUN
hassl-3350	154	24	,	,	PUNCT
hassl-3350	154	25	as	as	ADV
hassl-3350	154	26	well	well	ADV
hassl-3350	154	27	as	as	ADP
hassl-3350	154	28	for	for	ADP
hassl-3350	154	29	the	the	DET
hassl-3350	154	30	total	total	ADJ
hassl-3350	154	31	scores	score	NOUN
hassl-3350	154	32	for	for	ADP
hassl-3350	154	33	each	each	DET
hassl-3350	154	34	regional	regional	ADJ
hassl-3350	154	35	government	government	NOUN
hassl-3350	154	36	unit	unit	NOUN
hassl-3350	154	37	.	.	PUNCT
hassl-3350	155	1	the	the	DET
hassl-3350	155	2	mean	mean	ADJ
hassl-3350	155	3	difference	difference	NOUN
hassl-3350	155	4	test	test	NOUN
hassl-3350	155	5	employed	employ	VERB
hassl-3350	155	6	the	the	DET
hassl-3350	155	7	non	non	ADJ
hassl-3350	155	8	-	-	ADJ
hassl-3350	155	9	parametric	parametric	ADJ
hassl-3350	155	10	mann	mann	PROPN
hassl-3350	155	11	–	–	PUNCT
hassl-3350	155	12	whitney	whitney	PROPN
hassl-3350	155	13	u	u	PROPN
hassl-3350	155	14	test	test	NOUN
hassl-3350	155	15	because	because	SCONJ
hassl-3350	155	16	the	the	DET
hassl-3350	155	17	number	number	NOUN
hassl-3350	155	18	of	of	ADP
hassl-3350	155	19	observations	observation	NOUN
hassl-3350	155	20	is	be	AUX
hassl-3350	155	21	fewer	few	ADJ
hassl-3350	155	22	than	than	ADP
hassl-3350	155	23	30	30	NUM
hassl-3350	155	24	,	,	PUNCT
hassl-3350	155	25	hence	hence	ADV
hassl-3350	155	26	making	make	VERB
hassl-3350	155	27	the	the	DET
hassl-3350	155	28	use	use	NOUN
hassl-3350	155	29	of	of	ADP
hassl-3350	155	30	parametric	parametric	ADJ
hassl-3350	155	31	statistics	statistic	NOUN
hassl-3350	155	32	.	.	PUNCT
hassl-3350	156	1	as	as	SCONJ
hassl-3350	156	2	there	there	PRON
hassl-3350	156	3	is	be	VERB
hassl-3350	156	4	only	only	ADV
hassl-3350	156	5	one	one	NUM
hassl-3350	156	6	member	member	NOUN
hassl-3350	156	7	for	for	ADP
hassl-3350	156	8	provincial	provincial	ADJ
hassl-3350	156	9	government	government	NOUN
hassl-3350	156	10	organizations	organization	NOUN
hassl-3350	156	11	,	,	PUNCT
hassl-3350	156	12	an	an	DET
hassl-3350	156	13	additional	additional	ADJ
hassl-3350	156	14	test	test	NOUN
hassl-3350	156	15	was	be	AUX
hassl-3350	156	16	not	not	PART
hassl-3350	156	17	conducted	conduct	VERB
hassl-3350	156	18	as	as	SCONJ
hassl-3350	156	19	this	this	PRON
hassl-3350	156	20	would	would	AUX
hassl-3350	156	21	relate	relate	VERB
hassl-3350	156	22	to	to	ADP
hassl-3350	156	23	two	two	NUM
hassl-3350	156	24	independent	independent	ADJ
hassl-3350	156	25	sample	sample	NOUN
hassl-3350	156	26	groups	group	NOUN
hassl-3350	156	27	.	.	PUNCT
hassl-3350	157	1	in	in	ADP
hassl-3350	157	2	addition	addition	NOUN
hassl-3350	157	3	,	,	PUNCT
hassl-3350	157	4	an	an	DET
hassl-3350	157	5	average	average	ADJ
hassl-3350	157	6	difference	difference	NOUN
hassl-3350	157	7	test	test	NOUN
hassl-3350	157	8	was	be	AUX
hassl-3350	157	9	performed	perform	VERB
hassl-3350	157	10	to	to	PART
hassl-3350	157	11	determine	determine	VERB
hassl-3350	157	12	whether	whether	SCONJ
hassl-3350	157	13	or	or	CCONJ
hassl-3350	157	14	not	not	PART
hassl-3350	157	15	the	the	DET
hassl-3350	157	16	disclosure	disclosure	NOUN
hassl-3350	157	17	quality	quality	NOUN
hassl-3350	157	18	score	score	NOUN
hassl-3350	157	19	differs	differ	VERB
hassl-3350	157	20	significantly	significantly	ADV
hassl-3350	157	21	from	from	ADP
hassl-3350	157	22	year	year	NOUN
hassl-3350	157	23	to	to	ADP
hassl-3350	157	24	year	year	NOUN
hassl-3350	157	25	.	.	PUNCT
hassl-3350	158	1	the	the	DET
hassl-3350	158	2	friedman	friedman	PROPN
hassl-3350	158	3	non	non	ADJ
hassl-3350	158	4	-	-	ADJ
hassl-3350	158	5	parametric	parametric	ADJ
hassl-3350	158	6	difference	difference	NOUN
hassl-3350	158	7	test	test	NOUN
hassl-3350	158	8	was	be	AUX
hassl-3350	158	9	conducted	conduct	VERB
hassl-3350	158	10	for	for	ADP
hassl-3350	158	11	the	the	DET
hassl-3350	158	12	same	same	ADJ
hassl-3350	158	13	reason	reason	NOUN
hassl-3350	158	14	that	that	SCONJ
hassl-3350	158	15	the	the	DET
hassl-3350	158	16	mann	mann	PROPN
hassl-3350	158	17	–	–	PUNCT
hassl-3350	158	18	whitney	whitney	PROPN
hassl-3350	158	19	u	u	PROPN
hassl-3350	158	20	test	test	NOUN
hassl-3350	158	21	was	be	AUX
hassl-3350	158	22	used	use	VERB
hassl-3350	158	23	.	.	PUNCT
hassl-3350	159	1	3	3	X
hassl-3350	159	2	.	.	X
hassl-3350	159	3	a	a	DET
hassl-3350	159	4	cluster	cluster	NOUN
hassl-3350	159	5	analysis	analysis	NOUN
hassl-3350	159	6	was	be	AUX
hassl-3350	159	7	then	then	ADV
hassl-3350	159	8	used	use	VERB
hassl-3350	159	9	to	to	PART
hassl-3350	159	10	classify	classify	VERB
hassl-3350	159	11	the	the	DET
hassl-3350	159	12	integrated	integrate	VERB
hassl-3350	159	13	reporting	reporting	NOUN
hassl-3350	159	14	according	accord	VERB
hassl-3350	159	15	to	to	ADP
hassl-3350	159	16	shared	share	VERB
hassl-3350	159	17	characteristics	characteristic	NOUN
hassl-3350	159	18	.	.	PUNCT
hassl-3350	160	1	cluster	cluster	NOUN
hassl-3350	160	2	analysis	analysis	NOUN
hassl-3350	160	3	is	be	AUX
hassl-3350	160	4	essential	essential	ADJ
hassl-3350	160	5	for	for	ADP
hassl-3350	160	6	grouping	group	VERB
hassl-3350	160	7	governments	government	NOUN
hassl-3350	160	8	with	with	ADP
hassl-3350	160	9	similar	similar	ADJ
hassl-3350	160	10	features	feature	NOUN
hassl-3350	160	11	so	so	SCONJ
hassl-3350	160	12	that	that	SCONJ
hassl-3350	160	13	policy	policy	NOUN
hassl-3350	160	14	treatment	treatment	NOUN
hassl-3350	160	15	can	can	AUX
hassl-3350	160	16	be	be	AUX
hassl-3350	160	17	tailored	tailor	VERB
hassl-3350	160	18	to	to	ADP
hassl-3350	160	19	each	each	DET
hassl-3350	160	20	cluster	cluster	NOUN
hassl-3350	160	21	's	's	PART
hassl-3350	160	22	characteristics	characteristic	NOUN
hassl-3350	160	23	.	.	PUNCT
hassl-3350	161	1	clustering	cluster	VERB
hassl-3350	161	2	combines	combine	VERB
hassl-3350	161	3	hierarchical	hierarchical	ADJ
hassl-3350	161	4	and	and	CCONJ
hassl-3350	161	5	non	non	ADJ
hassl-3350	161	6	-	-	ADJ
hassl-3350	161	7	hierarchical	hierarchical	ADJ
hassl-3350	161	8	techniques	technique	NOUN
hassl-3350	161	9	.	.	PUNCT
hassl-3350	162	1	specifically	specifically	ADV
hassl-3350	162	2	,	,	PUNCT
hassl-3350	162	3	the	the	DET
hassl-3350	162	4	approach	approach	NOUN
hassl-3350	162	5	of	of	ADP
hassl-3350	162	6	the	the	DET
hassl-3350	162	7	implemented	implement	VERB
hassl-3350	162	8	cluster	cluster	NOUN
hassl-3350	162	9	analysis	analysis	NOUN
hassl-3350	162	10	is	be	AUX
hassl-3350	162	11	as	as	SCONJ
hassl-3350	162	12	follows	follow	VERB
hassl-3350	162	13	:	:	PUNCT
hassl-3350	162	14	a.	a.	NOUN
hassl-3350	162	15	giving	give	VERB
hassl-3350	162	16	an	an	DET
hassl-3350	162	17	average	average	ADJ
hassl-3350	162	18	score	score	NOUN
hassl-3350	162	19	for	for	ADP
hassl-3350	162	20	the	the	DET
hassl-3350	162	21	eight	eight	NUM
hassl-3350	162	22	elements	element	NOUN
hassl-3350	162	23	of	of	ADP
hassl-3350	162	24	integrated	integrated	ADJ
hassl-3350	162	25	reporting	reporting	NOUN
hassl-3350	162	26	disclosure	disclosure	NOUN
hassl-3350	162	27	for	for	ADP
hassl-3350	162	28	28	28	NUM
hassl-3350	162	29	local	local	ADJ
hassl-3350	162	30	governments	government	NOUN
hassl-3350	162	31	in	in	ADP
hassl-3350	162	32	west	west	PROPN
hassl-3350	162	33	java	java	PROPN
hassl-3350	162	34	during	during	ADP
hassl-3350	162	35	the	the	DET
hassl-3350	162	36	period	period	NOUN
hassl-3350	162	37	of	of	ADP
hassl-3350	162	38	observation	observation	NOUN
hassl-3350	162	39	(	(	PUNCT
hassl-3350	162	40	2016–2020	2016–2020	NUM
hassl-3350	162	41	)	)	PUNCT
hassl-3350	162	42	.	.	PUNCT
hassl-3350	163	1	b.	b.	PROPN
hassl-3350	163	2	determining	determine	VERB
hassl-3350	163	3	the	the	DET
hassl-3350	163	4	number	number	NOUN
hassl-3350	163	5	of	of	ADP
hassl-3350	163	6	clusters	cluster	NOUN
hassl-3350	163	7	formed	form	VERB
hassl-3350	163	8	.	.	PUNCT
hassl-3350	164	1	the	the	DET
hassl-3350	164	2	number	number	NOUN
hassl-3350	164	3	of	of	ADP
hassl-3350	164	4	clusters	cluster	NOUN
hassl-3350	164	5	produced	produce	VERB
hassl-3350	164	6	was	be	AUX
hassl-3350	164	7	determined	determine	VERB
hassl-3350	164	8	using	use	VERB
hassl-3350	164	9	the	the	DET
hassl-3350	164	10	hierarchical	hierarchical	ADJ
hassl-3350	164	11	technique	technique	NOUN
hassl-3350	164	12	with	with	ADP
hassl-3350	164	13	the	the	DET
hassl-3350	164	14	ward	ward	NOUN
hassl-3350	164	15	model	model	NOUN
hassl-3350	164	16	.	.	PUNCT
hassl-3350	165	1	the	the	DET
hassl-3350	165	2	generated	generate	VERB
hassl-3350	165	3	clusters	cluster	NOUN
hassl-3350	165	4	were	be	AUX
hassl-3350	165	5	studied	study	VERB
hassl-3350	165	6	utilizing	utilize	VERB
hassl-3350	165	7	agglomeration	agglomeration	NOUN
hassl-3350	165	8	schedules	schedule	NOUN
hassl-3350	165	9	and	and	CCONJ
hassl-3350	165	10	dendrograms	dendrogram	NOUN
hassl-3350	165	11	.	.	PUNCT
hassl-3350	166	1	clusters	cluster	NOUN
hassl-3350	166	2	were	be	AUX
hassl-3350	166	3	generated	generate	VERB
hassl-3350	166	4	at	at	ADP
hassl-3350	166	5	a	a	DET
hassl-3350	166	6	point	point	NOUN
hassl-3350	166	7	where	where	SCONJ
hassl-3350	166	8	the	the	DET
hassl-3350	166	9	dendrogram	dendrogram	NOUN
hassl-3350	166	10	was	be	AUX
hassl-3350	166	11	condensed	condense	VERB
hassl-3350	166	12	,	,	PUNCT
hassl-3350	166	13	or	or	CCONJ
hassl-3350	166	14	the	the	DET
hassl-3350	166	15	agglomeration	agglomeration	NOUN
hassl-3350	166	16	score	score	NOUN
hassl-3350	166	17	drop	drop	NOUN
hassl-3350	166	18	had	have	AUX
hassl-3350	166	19	stabilized	stabilize	VERB
hassl-3350	166	20	.	.	PUNCT
hassl-3350	167	1	humanities	humanity	NOUN
hassl-3350	167	2	and	and	CCONJ
hassl-3350	167	3	social	social	ADJ
hassl-3350	167	4	sciences	science	NOUN
hassl-3350	167	5	letters	letter	NOUN
hassl-3350	167	6	,	,	PUNCT
hassl-3350	167	7	2023	2023	NUM
hassl-3350	167	8	,	,	PUNCT
hassl-3350	167	9	11(2	11(2	NUM
hassl-3350	167	10	):	):	PUNCT
hassl-3350	167	11	179	179	NUM
hassl-3350	167	12	-	-	SYM
hassl-3350	167	13	202	202	NUM
hassl-3350	167	14	185	185	NUM
hassl-3350	167	15	©	©	PROPN
hassl-3350	167	16	2023	2023	NUM
hassl-3350	167	17	conscientia	conscientia	PROPN
hassl-3350	167	18	beam	beam	PROPN
hassl-3350	167	19	.	.	PUNCT
hassl-3350	168	1	all	all	DET
hassl-3350	168	2	rights	right	NOUN
hassl-3350	168	3	reserved	reserve	VERB
hassl-3350	168	4	.	.	PUNCT
hassl-3350	169	1	c.	c.	NOUN
hassl-3350	169	2	after	after	ADP
hassl-3350	169	3	determining	determine	VERB
hassl-3350	169	4	the	the	DET
hassl-3350	169	5	number	number	NOUN
hassl-3350	169	6	of	of	ADP
hassl-3350	169	7	clusters	cluster	NOUN
hassl-3350	169	8	,	,	PUNCT
hassl-3350	169	9	each	each	DET
hassl-3350	169	10	cluster	cluster	NOUN
hassl-3350	169	11	member	member	NOUN
hassl-3350	169	12	was	be	AUX
hassl-3350	169	13	grouped	group	VERB
hassl-3350	169	14	.	.	PUNCT
hassl-3350	170	1	the	the	DET
hassl-3350	170	2	k	k	ADJ
hassl-3350	170	3	-	-	PUNCT
hassl-3350	170	4	means	mean	NOUN
hassl-3350	170	5	approach	approach	NOUN
hassl-3350	170	6	,	,	PUNCT
hassl-3350	170	7	which	which	PRON
hassl-3350	170	8	is	be	AUX
hassl-3350	170	9	non	non	ADJ
hassl-3350	170	10	-	-	ADJ
hassl-3350	170	11	hierarchical	hierarchical	ADJ
hassl-3350	170	12	,	,	PUNCT
hassl-3350	170	13	was	be	AUX
hassl-3350	170	14	utilized	utilize	VERB
hassl-3350	170	15	to	to	PART
hassl-3350	170	16	allocate	allocate	VERB
hassl-3350	170	17	cluster	cluster	NOUN
hassl-3350	170	18	members	member	NOUN
hassl-3350	170	19	.	.	PUNCT
hassl-3350	171	1	the	the	DET
hassl-3350	171	2	final	final	ADJ
hassl-3350	171	3	cluster	cluster	NOUN
hassl-3350	171	4	results	result	NOUN
hassl-3350	171	5	were	be	AUX
hassl-3350	171	6	then	then	ADV
hassl-3350	171	7	evaluated	evaluate	VERB
hassl-3350	171	8	and	and	CCONJ
hassl-3350	171	9	discussed	discuss	VERB
hassl-3350	171	10	in	in	ADP
hassl-3350	171	11	greater	great	ADJ
hassl-3350	171	12	detail	detail	NOUN
hassl-3350	171	13	.	.	PUNCT
hassl-3350	172	1	according	accord	VERB
hassl-3350	172	2	to	to	ADP
hassl-3350	172	3	the	the	DET
hassl-3350	172	4	demographics	demographic	NOUN
hassl-3350	172	5	of	of	ADP
hassl-3350	172	6	the	the	DET
hassl-3350	172	7	government	government	NOUN
hassl-3350	172	8	entities	entity	NOUN
hassl-3350	172	9	stated	state	VERB
hassl-3350	172	10	in	in	ADP
hassl-3350	172	11	point	point	NOUN
hassl-3350	172	12	a.	a.	NOUN
hassl-3350	172	13	one	one	NUM
hassl-3350	172	14	of	of	ADP
hassl-3350	172	15	the	the	DET
hassl-3350	172	16	prerequisite	prerequisite	NOUN
hassl-3350	172	17	assumptions	assumption	NOUN
hassl-3350	172	18	for	for	ADP
hassl-3350	172	19	the	the	DET
hassl-3350	172	20	cluster	cluster	NOUN
hassl-3350	172	21	test	test	NOUN
hassl-3350	172	22	is	be	AUX
hassl-3350	172	23	that	that	SCONJ
hassl-3350	172	24	there	there	PRON
hassl-3350	172	25	should	should	AUX
hassl-3350	172	26	not	not	PART
hassl-3350	172	27	be	be	AUX
hassl-3350	172	28	data	datum	NOUN
hassl-3350	172	29	outliers	outlier	NOUN
hassl-3350	172	30	.	.	PUNCT
hassl-3350	173	1	to	to	PART
hassl-3350	173	2	confirm	confirm	VERB
hassl-3350	173	3	that	that	SCONJ
hassl-3350	173	4	there	there	PRON
hassl-3350	173	5	is	be	VERB
hassl-3350	173	6	no	no	DET
hassl-3350	173	7	significant	significant	ADJ
hassl-3350	173	8	correlation	correlation	NOUN
hassl-3350	173	9	between	between	ADP
hassl-3350	173	10	the	the	DET
hassl-3350	173	11	features	feature	NOUN
hassl-3350	173	12	of	of	ADP
hassl-3350	173	13	cluster	cluster	NOUN
hassl-3350	173	14	members	member	NOUN
hassl-3350	173	15	,	,	PUNCT
hassl-3350	173	16	a	a	DET
hassl-3350	173	17	multicollinearity	multicollinearity	NOUN
hassl-3350	173	18	test	test	NOUN
hassl-3350	173	19	based	base	VERB
hassl-3350	173	20	on	on	ADP
hassl-3350	173	21	the	the	DET
hassl-3350	173	22	variance	variance	NOUN
hassl-3350	173	23	inflation	inflation	NOUN
hassl-3350	173	24	factor	factor	NOUN
hassl-3350	173	25	(	(	PUNCT
hassl-3350	173	26	vif	vif	NOUN
hassl-3350	173	27	)	)	PUNCT
hassl-3350	173	28	value	value	NOUN
hassl-3350	173	29	was	be	AUX
hassl-3350	173	30	conducted	conduct	VERB
hassl-3350	173	31	.	.	PUNCT
hassl-3350	174	1	lastly	lastly	ADV
hassl-3350	174	2	,	,	PUNCT
hassl-3350	174	3	the	the	DET
hassl-3350	174	4	f	f	NOUN
hassl-3350	174	5	-	-	PUNCT
hassl-3350	174	6	test	test	NOUN
hassl-3350	174	7	was	be	AUX
hassl-3350	174	8	conducted	conduct	VERB
hassl-3350	174	9	to	to	PART
hassl-3350	174	10	check	check	VERB
hassl-3350	174	11	if	if	SCONJ
hassl-3350	174	12	the	the	DET
hassl-3350	174	13	cluster	cluster	NOUN
hassl-3350	174	14	analysis	analysis	NOUN
hassl-3350	174	15	model	model	NOUN
hassl-3350	174	16	developed	develop	VERB
hassl-3350	174	17	is	be	AUX
hassl-3350	174	18	suitable	suitable	ADJ
hassl-3350	174	19	for	for	ADP
hassl-3350	174	20	the	the	DET
hassl-3350	174	21	study	study	NOUN
hassl-3350	174	22	.	.	PUNCT
hassl-3350	175	1	4	4	X
hassl-3350	175	2	.	.	X
hassl-3350	175	3	results	result	NOUN
hassl-3350	175	4	and	and	CCONJ
hassl-3350	175	5	discussions	discussion	NOUN
hassl-3350	175	6	4.1	4.1	NUM
hassl-3350	175	7	.	.	PUNCT
hassl-3350	175	8	results	result	VERB
hassl-3350	175	9	4.1.1	4.1.1	NUM
hassl-3350	175	10	.	.	PUNCT
hassl-3350	176	1	descriptive	descriptive	ADJ
hassl-3350	176	2	statistics	statistics	PROPN
hassl-3350	176	3	table	table	NOUN
hassl-3350	176	4	1	1	NUM
hassl-3350	176	5	displays	display	VERB
hassl-3350	176	6	the	the	DET
hassl-3350	176	7	outcomes	outcome	NOUN
hassl-3350	176	8	of	of	ADP
hassl-3350	176	9	the	the	DET
hassl-3350	176	10	content	content	NOUN
hassl-3350	176	11	analysis	analysis	NOUN
hassl-3350	176	12	of	of	ADP
hassl-3350	176	13	28	28	NUM
hassl-3350	176	14	local	local	ADJ
hassl-3350	176	15	government	government	NOUN
hassl-3350	176	16	budget	budget	NOUN
hassl-3350	176	17	reports	report	NOUN
hassl-3350	176	18	in	in	ADP
hassl-3350	176	19	the	the	DET
hassl-3350	176	20	province	province	NOUN
hassl-3350	176	21	of	of	ADP
hassl-3350	176	22	west	west	PROPN
hassl-3350	176	23	java	java	PROPN
hassl-3350	176	24	.	.	PUNCT
hassl-3350	177	1	the	the	DET
hassl-3350	177	2	scores	score	NOUN
hassl-3350	177	3	are	be	AUX
hassl-3350	177	4	presented	present	VERB
hassl-3350	177	5	for	for	ADP
hassl-3350	177	6	each	each	PRON
hassl-3350	177	7	of	of	ADP
hassl-3350	177	8	the	the	DET
hassl-3350	177	9	eight	eight	NUM
hassl-3350	177	10	components	component	NOUN
hassl-3350	177	11	of	of	ADP
hassl-3350	177	12	the	the	DET
hassl-3350	177	13	integrated	integrated	ADJ
hassl-3350	177	14	reporting	reporting	NOUN
hassl-3350	177	15	system	system	NOUN
hassl-3350	177	16	,	,	PUNCT
hassl-3350	177	17	as	as	ADV
hassl-3350	177	18	well	well	ADV
hassl-3350	177	19	as	as	ADP
hassl-3350	177	20	the	the	DET
hassl-3350	177	21	total	total	ADJ
hassl-3350	177	22	score	score	NOUN
hassl-3350	177	23	for	for	ADP
hassl-3350	177	24	disclosure	disclosure	NOUN
hassl-3350	177	25	.	.	PUNCT
hassl-3350	178	1	to	to	PART
hassl-3350	178	2	facilitate	facilitate	VERB
hassl-3350	178	3	interpretation	interpretation	NOUN
hassl-3350	178	4	,	,	PUNCT
hassl-3350	178	5	the	the	DET
hassl-3350	178	6	scores	score	NOUN
hassl-3350	178	7	in	in	ADP
hassl-3350	178	8	the	the	DET
hassl-3350	178	9	table	table	NOUN
hassl-3350	178	10	have	have	AUX
hassl-3350	178	11	been	be	AUX
hassl-3350	178	12	translated	translate	VERB
hassl-3350	178	13	into	into	ADP
hassl-3350	178	14	a	a	DET
hassl-3350	178	15	percentage	percentage	NOUN
hassl-3350	178	16	format	format	NOUN
hassl-3350	178	17	and	and	CCONJ
hassl-3350	178	18	range	range	VERB
hassl-3350	178	19	from	from	ADP
hassl-3350	178	20	0	0	NUM
hassl-3350	178	21	%	%	NOUN
hassl-3350	178	22	to	to	PART
hassl-3350	178	23	100	100	NUM
hassl-3350	178	24	%	%	NOUN
hassl-3350	178	25	.	.	PUNCT
hassl-3350	179	1	the	the	DET
hassl-3350	179	2	percentage	percentage	NOUN
hassl-3350	179	3	formula	formula	NOUN
hassl-3350	179	4	is	be	AUX
hassl-3350	179	5	as	as	SCONJ
hassl-3350	179	6	follows	follow	VERB
hassl-3350	179	7	:	:	PUNCT
hassl-3350	179	8	the	the	DET
hassl-3350	179	9	value	value	NOUN
hassl-3350	179	10	of	of	ADP
hassl-3350	179	11	the	the	DET
hassl-3350	179	12	disclosure	disclosure	NOUN
hassl-3350	179	13	score	score	NOUN
hassl-3350	179	14	/	/	SYM
hassl-3350	179	15	disclosure	disclosure	NOUN
hassl-3350	179	16	item	item	NOUN
hassl-3350	179	17	multiplied	multiply	VERB
hassl-3350	179	18	by	by	ADP
hassl-3350	179	19	four	four	NUM
hassl-3350	179	20	.	.	PUNCT
hassl-3350	180	1	the	the	DET
hassl-3350	180	2	value	value	NOUN
hassl-3350	180	3	in	in	ADP
hassl-3350	180	4	the	the	DET
hassl-3350	180	5	table	table	NOUN
hassl-3350	180	6	represents	represent	VERB
hassl-3350	180	7	the	the	DET
hassl-3350	180	8	arithmetic	arithmetic	ADJ
hassl-3350	180	9	mean	mean	ADJ
hassl-3350	180	10	score	score	NOUN
hassl-3350	180	11	for	for	ADP
hassl-3350	180	12	integrated	integrated	ADJ
hassl-3350	180	13	reporting	reporting	NOUN
hassl-3350	180	14	disclosure	disclosure	NOUN
hassl-3350	180	15	during	during	ADP
hassl-3350	180	16	the	the	DET
hassl-3350	180	17	observation	observation	NOUN
hassl-3350	180	18	period	period	NOUN
hassl-3350	180	19	(	(	PUNCT
hassl-3350	180	20	2016–2020	2016–2020	NUM
hassl-3350	180	21	)	)	PUNCT
hassl-3350	180	22	.	.	PUNCT
hassl-3350	181	1	table	table	NOUN
hassl-3350	181	2	1	1	NUM
hassl-3350	181	3	.	.	PUNCT
hassl-3350	181	4	description	description	NOUN
hassl-3350	181	5	of	of	ADP
hassl-3350	181	6	each	each	DET
hassl-3350	181	7	component	component	NOUN
hassl-3350	181	8	and	and	CCONJ
hassl-3350	181	9	the	the	DET
hassl-3350	181	10	total	total	ADJ
hassl-3350	181	11	number	number	NOUN
hassl-3350	181	12	of	of	ADP
hassl-3350	181	13	integrated	integrated	ADJ
hassl-3350	181	14	reporting	reporting	NOUN
hassl-3350	181	15	disclosures	disclosure	NOUN
hassl-3350	181	16	.	.	PUNCT
hassl-3350	182	1	scale	scale	NOUN
hassl-3350	182	2	org	org	ADJ
hassl-3350	182	3	gov	gov	PROPN
hassl-3350	182	4	bus	bus	NOUN
hassl-3350	182	5	rsk	rsk	PROPN
hassl-3350	182	6	str	str	NOUN
hassl-3350	182	7	per	per	ADP
hassl-3350	182	8	out	out	ADP
hassl-3350	182	9	bas	bas	PROPN
hassl-3350	182	10	total	total	ADJ
hassl-3350	182	11	average	average	NOUN
hassl-3350	182	12	64.46	64.46	NUM
hassl-3350	182	13	%	%	NOUN
hassl-3350	182	14	22.17	22.17	NUM
hassl-3350	182	15	%	%	NOUN
hassl-3350	182	16	29.79	29.79	NUM
hassl-3350	182	17	%	%	NOUN
hassl-3350	182	18	25.45	25.45	NUM
hassl-3350	182	19	%	%	NOUN
hassl-3350	182	20	39.96	39.96	NUM
hassl-3350	182	21	%	%	NOUN
hassl-3350	182	22	39.40	39.40	NUM
hassl-3350	182	23	%	%	NOUN
hassl-3350	182	24	24.05	24.05	NUM
hassl-3350	182	25	%	%	NOUN
hassl-3350	182	26	34.78	34.78	NUM
hassl-3350	182	27	%	%	NOUN
hassl-3350	182	28	35.19	35.19	NUM
hassl-3350	182	29	%	%	NOUN
hassl-3350	182	30	standard	standard	ADJ
hassl-3350	182	31	deviation	deviation	NOUN
hassl-3350	182	32	15.54	15.54	NUM
hassl-3350	182	33	%	%	NOUN
hassl-3350	182	34	12.76	12.76	NUM
hassl-3350	182	35	%	%	NOUN
hassl-3350	182	36	19.88	19.88	NUM
hassl-3350	182	37	%	%	NOUN
hassl-3350	182	38	17.60	17.60	NUM
hassl-3350	182	39	%	%	NOUN
hassl-3350	182	40	21.76	21.76	NUM
hassl-3350	182	41	%	%	NOUN
hassl-3350	182	42	20.72	20.72	NUM
hassl-3350	182	43	%	%	NOUN
hassl-3350	182	44	17.51	17.51	NUM
hassl-3350	182	45	%	%	NOUN
hassl-3350	182	46	6.68	6.68	NUM
hassl-3350	182	47	%	%	NOUN
hassl-3350	182	48	11.69	11.69	NUM
hassl-3350	182	49	%	%	NOUN
hassl-3350	182	50	minimum	minimum	NOUN
hassl-3350	182	51	34.00	34.00	NUM
hassl-3350	182	52	%	%	NOUN
hassl-3350	182	53	7.14	7.14	NUM
hassl-3350	182	54	%	%	NOUN
hassl-3350	182	55	0.00	0.00	NUM
hassl-3350	182	56	%	%	NOUN
hassl-3350	182	57	0.00	0.00	NUM
hassl-3350	182	58	%	%	NOUN
hassl-3350	182	59	0.00	0.00	NUM
hassl-3350	182	60	%	%	NOUN
hassl-3350	182	61	8.33	8.33	NUM
hassl-3350	182	62	%	%	NOUN
hassl-3350	182	63	0.00	0.00	NUM
hassl-3350	182	64	%	%	NOUN
hassl-3350	182	65	20.00	20.00	NUM
hassl-3350	182	66	%	%	NOUN
hassl-3350	182	67	14.56	14.56	NUM
hassl-3350	182	68	%	%	NOUN
hassl-3350	182	69	maximum	maximum	ADJ
hassl-3350	182	70	93.00	93.00	NUM
hassl-3350	182	71	%	%	NOUN
hassl-3350	182	72	59.29	59.29	NUM
hassl-3350	182	73	%	%	NOUN
hassl-3350	182	74	83.33	83.33	NUM
hassl-3350	182	75	%	%	NOUN
hassl-3350	182	76	80.00	80.00	NUM
hassl-3350	182	77	%	%	NOUN
hassl-3350	182	78	87.50	87.50	NUM
hassl-3350	182	79	%	%	NOUN
hassl-3350	182	80	100.00	100.00	NUM
hassl-3350	182	81	%	%	NOUN
hassl-3350	182	82	60.00	60.00	NUM
hassl-3350	182	83	%	%	NOUN
hassl-3350	182	84	50.00	50.00	NUM
hassl-3350	182	85	%	%	NOUN
hassl-3350	182	86	71.18	71.18	NUM
hassl-3350	182	87	%	%	NOUN
hassl-3350	182	88	table	table	NOUN
hassl-3350	182	89	1	1	NUM
hassl-3350	182	90	shows	show	VERB
hassl-3350	182	91	that	that	SCONJ
hassl-3350	182	92	the	the	DET
hassl-3350	182	93	average	average	ADJ
hassl-3350	182	94	quality	quality	NOUN
hassl-3350	182	95	of	of	ADP
hassl-3350	182	96	disclosure	disclosure	NOUN
hassl-3350	182	97	in	in	ADP
hassl-3350	182	98	government	government	NOUN
hassl-3350	182	99	financial	financial	ADJ
hassl-3350	182	100	statements	statement	NOUN
hassl-3350	182	101	,	,	PUNCT
hassl-3350	182	102	using	use	VERB
hassl-3350	182	103	an	an	DET
hassl-3350	182	104	integrated	integrated	ADJ
hassl-3350	182	105	reporting	reporting	NOUN
hassl-3350	182	106	framework	framework	NOUN
hassl-3350	182	107	,	,	PUNCT
hassl-3350	182	108	is	be	AUX
hassl-3350	182	109	at	at	ADP
hassl-3350	182	110	a	a	DET
hassl-3350	182	111	level	level	NOUN
hassl-3350	182	112	of	of	ADP
hassl-3350	182	113	35.19	35.19	NUM
hassl-3350	182	114	%	%	NOUN
hassl-3350	182	115	over	over	ADP
hassl-3350	182	116	a	a	DET
hassl-3350	182	117	five	five	NUM
hassl-3350	182	118	-	-	PUNCT
hassl-3350	182	119	year	year	NOUN
hassl-3350	182	120	period	period	NOUN
hassl-3350	182	121	.	.	PUNCT
hassl-3350	183	1	this	this	PRON
hassl-3350	183	2	indicates	indicate	VERB
hassl-3350	183	3	that	that	SCONJ
hassl-3350	183	4	there	there	PRON
hassl-3350	183	5	is	be	VERB
hassl-3350	183	6	still	still	ADV
hassl-3350	183	7	room	room	NOUN
hassl-3350	183	8	for	for	ADP
hassl-3350	183	9	improvement	improvement	NOUN
hassl-3350	183	10	in	in	ADP
hassl-3350	183	11	the	the	DET
hassl-3350	183	12	quality	quality	NOUN
hassl-3350	183	13	of	of	ADP
hassl-3350	183	14	disclosure	disclosure	NOUN
hassl-3350	183	15	.	.	PUNCT
hassl-3350	184	1	by	by	ADP
hassl-3350	184	2	examining	examine	VERB
hassl-3350	184	3	the	the	DET
hassl-3350	184	4	average	average	ADJ
hassl-3350	184	5	score	score	NOUN
hassl-3350	184	6	for	for	ADP
hassl-3350	184	7	each	each	DET
hassl-3350	184	8	element	element	NOUN
hassl-3350	184	9	of	of	ADP
hassl-3350	184	10	integrated	integrated	ADJ
hassl-3350	184	11	reporting	reporting	NOUN
hassl-3350	184	12	,	,	PUNCT
hassl-3350	184	13	it	it	PRON
hassl-3350	184	14	can	can	AUX
hassl-3350	184	15	be	be	AUX
hassl-3350	184	16	seen	see	VERB
hassl-3350	184	17	that	that	SCONJ
hassl-3350	184	18	the	the	DET
hassl-3350	184	19	organizational	organizational	ADJ
hassl-3350	184	20	overview	overview	NOUN
hassl-3350	184	21	and	and	CCONJ
hassl-3350	184	22	external	external	ADJ
hassl-3350	184	23	environment	environment	NOUN
hassl-3350	184	24	factors	factor	NOUN
hassl-3350	184	25	are	be	AUX
hassl-3350	184	26	the	the	DET
hassl-3350	184	27	most	most	ADV
hassl-3350	184	28	significant	significant	ADJ
hassl-3350	184	29	.	.	PUNCT
hassl-3350	185	1	this	this	PRON
hassl-3350	185	2	is	be	AUX
hassl-3350	185	3	considered	consider	VERB
hassl-3350	185	4	natural	natural	ADJ
hassl-3350	185	5	as	as	SCONJ
hassl-3350	185	6	org	org	NOUN
hassl-3350	185	7	is	be	AUX
hassl-3350	185	8	an	an	DET
hassl-3350	185	9	organizational	organizational	ADJ
hassl-3350	185	10	profile	profile	NOUN
hassl-3350	185	11	element	element	NOUN
hassl-3350	185	12	that	that	PRON
hassl-3350	185	13	is	be	AUX
hassl-3350	185	14	typically	typically	ADV
hassl-3350	185	15	detailed	detailed	ADJ
hassl-3350	185	16	in	in	ADP
hassl-3350	185	17	depth	depth	NOUN
hassl-3350	185	18	in	in	ADP
hassl-3350	185	19	the	the	DET
hassl-3350	185	20	organization	organization	NOUN
hassl-3350	185	21	's	's	PART
hassl-3350	185	22	report	report	NOUN
hassl-3350	185	23	.	.	PUNCT
hassl-3350	186	1	the	the	DET
hassl-3350	186	2	organization	organization	NOUN
hassl-3350	186	3	's	's	PART
hassl-3350	186	4	identity	identity	NOUN
hassl-3350	186	5	or	or	CCONJ
hassl-3350	186	6	profile	profile	NOUN
hassl-3350	186	7	is	be	AUX
hassl-3350	186	8	always	always	ADV
hassl-3350	186	9	exhibited	exhibit	VERB
hassl-3350	186	10	because	because	SCONJ
hassl-3350	186	11	it	it	PRON
hassl-3350	186	12	serves	serve	VERB
hassl-3350	186	13	as	as	ADP
hassl-3350	186	14	the	the	DET
hassl-3350	186	15	initial	initial	ADJ
hassl-3350	186	16	introduction	introduction	NOUN
hassl-3350	186	17	to	to	ADP
hassl-3350	186	18	stakeholders	stakeholder	NOUN
hassl-3350	186	19	.	.	PUNCT
hassl-3350	187	1	the	the	DET
hassl-3350	187	2	category	category	NOUN
hassl-3350	187	3	with	with	ADP
hassl-3350	187	4	the	the	DET
hassl-3350	187	5	lowest	low	ADJ
hassl-3350	187	6	score	score	NOUN
hassl-3350	187	7	pertains	pertain	NOUN
hassl-3350	187	8	to	to	ADP
hassl-3350	187	9	governance	governance	NOUN
hassl-3350	187	10	(	(	PUNCT
hassl-3350	187	11	gov	gov	PROPN
hassl-3350	187	12	)	)	PUNCT
hassl-3350	187	13	.	.	PUNCT
hassl-3350	188	1	the	the	DET
hassl-3350	188	2	maximum	maximum	ADJ
hassl-3350	188	3	value	value	NOUN
hassl-3350	188	4	of	of	ADP
hassl-3350	188	5	governance	governance	NOUN
hassl-3350	188	6	disclosure	disclosure	NOUN
hassl-3350	188	7	is	be	AUX
hassl-3350	188	8	only	only	ADV
hassl-3350	188	9	59.29	59.29	NUM
hassl-3350	188	10	%	%	NOUN
hassl-3350	188	11	,	,	PUNCT
hassl-3350	188	12	indicating	indicate	VERB
hassl-3350	188	13	that	that	SCONJ
hassl-3350	188	14	even	even	ADV
hassl-3350	188	15	government	government	NOUN
hassl-3350	188	16	organizations	organization	NOUN
hassl-3350	188	17	with	with	ADP
hassl-3350	188	18	the	the	DET
hassl-3350	188	19	best	good	ADJ
hassl-3350	188	20	governance	governance	NOUN
hassl-3350	188	21	disclosure	disclosure	NOUN
hassl-3350	188	22	are	be	AUX
hassl-3350	188	23	unable	unable	ADJ
hassl-3350	188	24	to	to	PART
hassl-3350	188	25	disclose	disclose	VERB
hassl-3350	188	26	governance	governance	NOUN
hassl-3350	188	27	efficiently	efficiently	ADV
hassl-3350	188	28	.	.	PUNCT
hassl-3350	189	1	governance	governance	NOUN
hassl-3350	189	2	is	be	AUX
hassl-3350	189	3	an	an	DET
hassl-3350	189	4	essential	essential	ADJ
hassl-3350	189	5	topic	topic	NOUN
hassl-3350	189	6	that	that	PRON
hassl-3350	189	7	must	must	AUX
hassl-3350	189	8	be	be	AUX
hassl-3350	189	9	revealed	reveal	VERB
hassl-3350	189	10	in	in	ADP
hassl-3350	189	11	the	the	DET
hassl-3350	189	12	government	government	NOUN
hassl-3350	189	13	's	's	PART
hassl-3350	189	14	financial	financial	ADJ
hassl-3350	189	15	statements	statement	NOUN
hassl-3350	189	16	.	.	PUNCT
hassl-3350	190	1	therefore	therefore	ADV
hassl-3350	190	2	,	,	PUNCT
hassl-3350	190	3	this	this	PRON
hassl-3350	190	4	is	be	AUX
hassl-3350	190	5	a	a	DET
hassl-3350	190	6	problem	problem	NOUN
hassl-3350	190	7	for	for	ADP
hassl-3350	190	8	the	the	DET
hassl-3350	190	9	government	government	NOUN
hassl-3350	190	10	.	.	PUNCT
hassl-3350	191	1	governance	governance	NOUN
hassl-3350	191	2	continues	continue	VERB
hassl-3350	191	3	to	to	PART
hassl-3350	191	4	emphasize	emphasize	VERB
hassl-3350	191	5	top	top	ADJ
hassl-3350	191	6	-	-	PUNCT
hassl-3350	191	7	down	down	ADP
hassl-3350	191	8	bureaucracy	bureaucracy	NOUN
hassl-3350	191	9	and	and	CCONJ
hassl-3350	191	10	authority	authority	NOUN
hassl-3350	191	11	,	,	PUNCT
hassl-3350	191	12	where	where	SCONJ
hassl-3350	191	13	organizational	organizational	ADJ
hassl-3350	191	14	units	unit	NOUN
hassl-3350	191	15	lack	lack	VERB
hassl-3350	191	16	the	the	DET
hassl-3350	191	17	flexibility	flexibility	NOUN
hassl-3350	191	18	to	to	PART
hassl-3350	191	19	carry	carry	VERB
hassl-3350	191	20	out	out	ADP
hassl-3350	191	21	governance	governance	NOUN
hassl-3350	191	22	so	so	SCONJ
hassl-3350	191	23	that	that	SCONJ
hassl-3350	191	24	public	public	ADJ
hassl-3350	191	25	sector	sector	NOUN
hassl-3350	191	26	institutions	institution	NOUN
hassl-3350	191	27	can	can	AUX
hassl-3350	191	28	not	not	PART
hassl-3350	191	29	explain	explain	VERB
hassl-3350	191	30	bureaucracy	bureaucracy	NOUN
hassl-3350	191	31	in	in	ADP
hassl-3350	191	32	detail	detail	NOUN
hassl-3350	191	33	(	(	PUNCT
hassl-3350	191	34	glassie	glassie	PROPN
hassl-3350	191	35	,	,	PUNCT
hassl-3350	191	36	2018	2018	NUM
hassl-3350	191	37	;	;	PUNCT
hassl-3350	191	38	naschold	naschold	NOUN
hassl-3350	191	39	,	,	PUNCT
hassl-3350	191	40	1996	1996	NUM
hassl-3350	191	41	)	)	PUNCT
hassl-3350	191	42	.	.	PUNCT
hassl-3350	192	1	additionally	additionally	ADV
hassl-3350	192	2	,	,	PUNCT
hassl-3350	192	3	only	only	ADV
hassl-3350	192	4	two	two	NUM
hassl-3350	192	5	components	component	NOUN
hassl-3350	192	6	,	,	PUNCT
hassl-3350	192	7	str	str	NOUN
hassl-3350	192	8	and	and	CCONJ
hassl-3350	192	9	per	per	ADV
hassl-3350	192	10	,	,	PUNCT
hassl-3350	192	11	have	have	VERB
hassl-3350	192	12	an	an	DET
hassl-3350	192	13	average	average	ADJ
hassl-3350	192	14	score	score	NOUN
hassl-3350	192	15	above	above	ADP
hassl-3350	192	16	35.19	35.19	NUM
hassl-3350	192	17	%	%	NOUN
hassl-3350	192	18	.	.	PUNCT
hassl-3350	193	1	disclosure	disclosure	NOUN
hassl-3350	193	2	of	of	ADP
hassl-3350	193	3	government	government	NOUN
hassl-3350	193	4	strategy	strategy	NOUN
hassl-3350	193	5	is	be	AUX
hassl-3350	193	6	typically	typically	ADV
hassl-3350	193	7	detailed	detail	VERB
hassl-3350	193	8	in	in	ADP
hassl-3350	193	9	the	the	DET
hassl-3350	193	10	government	government	NOUN
hassl-3350	193	11	's	's	PART
hassl-3350	193	12	strategic	strategic	ADJ
hassl-3350	193	13	plan	plan	NOUN
hassl-3350	193	14	and	and	CCONJ
hassl-3350	193	15	budget	budget	NOUN
hassl-3350	193	16	work	work	NOUN
hassl-3350	193	17	plan	plan	NOUN
hassl-3350	193	18	papers	paper	NOUN
hassl-3350	193	19	;	;	PUNCT
hassl-3350	193	20	hence	hence	ADV
hassl-3350	193	21	,	,	PUNCT
hassl-3350	193	22	financial	financial	ADJ
hassl-3350	193	23	disclosures	disclosure	NOUN
hassl-3350	193	24	tend	tend	VERB
hassl-3350	193	25	to	to	PART
hassl-3350	193	26	replicate	replicate	VERB
hassl-3350	193	27	the	the	DET
hassl-3350	193	28	plan	plan	NOUN
hassl-3350	193	29	.	.	PUNCT
hassl-3350	194	1	this	this	PRON
hassl-3350	194	2	is	be	AUX
hassl-3350	194	3	consistent	consistent	ADJ
hassl-3350	194	4	with	with	ADP
hassl-3350	194	5	the	the	DET
hassl-3350	194	6	theory	theory	NOUN
hassl-3350	194	7	that	that	SCONJ
hassl-3350	194	8	financial	financial	ADJ
hassl-3350	194	9	statements	statement	NOUN
hassl-3350	194	10	are	be	AUX
hassl-3350	194	11	reports	report	NOUN
hassl-3350	194	12	that	that	PRON
hassl-3350	194	13	reflect	reflect	VERB
hassl-3350	194	14	the	the	DET
hassl-3350	194	15	accomplishment	accomplishment	NOUN
hassl-3350	194	16	of	of	ADP
hassl-3350	194	17	organizational	organizational	ADJ
hassl-3350	194	18	performance	performance	NOUN
hassl-3350	194	19	.	.	PUNCT
hassl-3350	195	1	however	however	ADV
hassl-3350	195	2	,	,	PUNCT
hassl-3350	195	3	it	it	PRON
hassl-3350	195	4	is	be	AUX
hassl-3350	195	5	crucial	crucial	ADJ
hassl-3350	195	6	to	to	PART
hassl-3350	195	7	point	point	VERB
hassl-3350	195	8	out	out	ADP
hassl-3350	195	9	that	that	SCONJ
hassl-3350	195	10	the	the	DET
hassl-3350	195	11	average	average	ADJ
hassl-3350	195	12	score	score	NOUN
hassl-3350	195	13	for	for	ADP
hassl-3350	195	14	these	these	DET
hassl-3350	195	15	two	two	NUM
hassl-3350	195	16	components	component	NOUN
hassl-3350	195	17	is	be	AUX
hassl-3350	195	18	only	only	ADV
hassl-3350	195	19	modestly	modestly	ADV
hassl-3350	195	20	higher	high	ADJ
hassl-3350	195	21	than	than	ADP
hassl-3350	195	22	the	the	DET
hassl-3350	195	23	total	total	ADJ
hassl-3350	195	24	score	score	NOUN
hassl-3350	195	25	for	for	ADP
hassl-3350	195	26	integrated	integrated	ADJ
hassl-3350	195	27	report	report	NOUN
hassl-3350	195	28	disclosures	disclosure	NOUN
hassl-3350	195	29	.	.	PUNCT
hassl-3350	196	1	in	in	ADP
hassl-3350	196	2	addition	addition	NOUN
hassl-3350	196	3	,	,	PUNCT
hassl-3350	196	4	the	the	DET
hassl-3350	196	5	standard	standard	ADJ
hassl-3350	196	6	deviation	deviation	NOUN
hassl-3350	196	7	value	value	NOUN
hassl-3350	196	8	for	for	ADP
hassl-3350	196	9	each	each	DET
hassl-3350	196	10	component	component	NOUN
hassl-3350	196	11	consistently	consistently	ADV
hassl-3350	196	12	falls	fall	VERB
hassl-3350	196	13	within	within	ADP
hassl-3350	196	14	the	the	DET
hassl-3350	196	15	range	range	NOUN
hassl-3350	196	16	of	of	ADP
hassl-3350	196	17	11	11	NUM
hassl-3350	196	18	%	%	NOUN
hassl-3350	196	19	to	to	PART
hassl-3350	196	20	19	19	NUM
hassl-3350	196	21	%	%	NOUN
hassl-3350	196	22	,	,	PUNCT
hassl-3350	196	23	signifying	signify	VERB
hassl-3350	196	24	that	that	SCONJ
hassl-3350	196	25	the	the	DET
hassl-3350	196	26	difference	difference	NOUN
hassl-3350	196	27	in	in	ADP
hassl-3350	196	28	the	the	DET
hassl-3350	196	29	disclosure	disclosure	NOUN
hassl-3350	196	30	of	of	ADP
hassl-3350	196	31	government	government	NOUN
hassl-3350	196	32	financial	financial	ADJ
hassl-3350	196	33	accounts	account	NOUN
hassl-3350	196	34	remains	remain	VERB
hassl-3350	196	35	considerable	considerable	ADJ
hassl-3350	196	36	.	.	PUNCT
hassl-3350	197	1	the	the	DET
hassl-3350	197	2	component	component	NOUN
hassl-3350	197	3	with	with	ADP
hassl-3350	197	4	the	the	DET
hassl-3350	197	5	lowest	low	ADJ
hassl-3350	197	6	standard	standard	ADJ
hassl-3350	197	7	deviation	deviation	NOUN
hassl-3350	197	8	is	be	AUX
hassl-3350	197	9	the	the	DET
hassl-3350	197	10	basis	basis	NOUN
hassl-3350	197	11	for	for	ADP
hassl-3350	197	12	presentation	presentation	NOUN
hassl-3350	197	13	(	(	PUNCT
hassl-3350	197	14	bas	bas	PROPN
hassl-3350	197	15	)	)	PUNCT
hassl-3350	197	16	.	.	PUNCT
hassl-3350	198	1	this	this	PRON
hassl-3350	198	2	is	be	AUX
hassl-3350	198	3	entirely	entirely	ADV
hassl-3350	198	4	plausible	plausible	ADJ
hassl-3350	198	5	as	as	ADP
hassl-3350	198	6	the	the	DET
hassl-3350	198	7	humanities	humanity	NOUN
hassl-3350	198	8	and	and	CCONJ
hassl-3350	198	9	social	social	ADJ
hassl-3350	198	10	sciences	science	NOUN
hassl-3350	198	11	letters	letter	NOUN
hassl-3350	198	12	,	,	PUNCT
hassl-3350	198	13	2023	2023	NUM
hassl-3350	198	14	,	,	PUNCT
hassl-3350	198	15	11(2	11(2	NUM
hassl-3350	198	16	):	):	PUNCT
hassl-3350	198	17	179	179	NUM
hassl-3350	198	18	-	-	SYM
hassl-3350	198	19	202	202	NUM
hassl-3350	198	20	186	186	NUM
hassl-3350	198	21	©	©	PROPN
hassl-3350	198	22	2023	2023	NUM
hassl-3350	198	23	conscientia	conscientia	PROPN
hassl-3350	198	24	beam	beam	PROPN
hassl-3350	198	25	.	.	PUNCT
hassl-3350	199	1	all	all	DET
hassl-3350	199	2	rights	right	NOUN
hassl-3350	199	3	reserved	reserve	VERB
hassl-3350	199	4	.	.	PUNCT
hassl-3350	200	1	preparation	preparation	NOUN
hassl-3350	200	2	of	of	ADP
hassl-3350	200	3	government	government	NOUN
hassl-3350	200	4	financial	financial	ADJ
hassl-3350	200	5	statements	statement	NOUN
hassl-3350	200	6	in	in	ADP
hassl-3350	200	7	indonesia	indonesia	PROPN
hassl-3350	200	8	uses	use	VERB
hassl-3350	200	9	the	the	DET
hassl-3350	200	10	same	same	ADJ
hassl-3350	200	11	government	government	NOUN
hassl-3350	200	12	accounting	accounting	NOUN
hassl-3350	200	13	standards	standard	NOUN
hassl-3350	200	14	(	(	PUNCT
hassl-3350	200	15	gas	gas	NOUN
hassl-3350	200	16	)	)	PUNCT
hassl-3350	200	17	at	at	ADP
hassl-3350	200	18	all	all	DET
hassl-3350	200	19	levels	level	NOUN
hassl-3350	200	20	of	of	ADP
hassl-3350	200	21	government	government	NOUN
hassl-3350	200	22	.	.	PUNCT
hassl-3350	201	1	also	also	ADV
hassl-3350	201	2	,	,	PUNCT
hassl-3350	201	3	there	there	PRON
hassl-3350	201	4	are	be	VERB
hassl-3350	201	5	no	no	DET
hassl-3350	201	6	additional	additional	ADJ
hassl-3350	201	7	disclosures	disclosure	NOUN
hassl-3350	201	8	or	or	CCONJ
hassl-3350	201	9	additional	additional	ADJ
hassl-3350	201	10	standards	standard	NOUN
hassl-3350	201	11	used	use	VERB
hassl-3350	201	12	at	at	ADP
hassl-3350	201	13	the	the	DET
hassl-3350	201	14	government	government	NOUN
hassl-3350	201	15	level	level	NOUN
hassl-3350	201	16	;	;	PUNCT
hassl-3350	201	17	therefore	therefore	ADV
hassl-3350	201	18	,	,	PUNCT
hassl-3350	201	19	the	the	DET
hassl-3350	201	20	differences	difference	NOUN
hassl-3350	201	21	are	be	AUX
hassl-3350	201	22	generally	generally	ADV
hassl-3350	201	23	due	due	ADJ
hassl-3350	201	24	to	to	ADP
hassl-3350	201	25	the	the	DET
hassl-3350	201	26	length	length	NOUN
hassl-3350	201	27	or	or	CCONJ
hassl-3350	201	28	content	content	NOUN
hassl-3350	201	29	of	of	ADP
hassl-3350	201	30	the	the	DET
hassl-3350	201	31	disclosures	disclosure	NOUN
hassl-3350	201	32	provided	provide	VERB
hassl-3350	201	33	,	,	PUNCT
hassl-3350	201	34	which	which	PRON
hassl-3350	201	35	can	can	AUX
hassl-3350	201	36	vary	vary	VERB
hassl-3350	201	37	between	between	ADP
hassl-3350	201	38	government	government	NOUN
hassl-3350	201	39	entities	entity	NOUN
hassl-3350	201	40	,	,	PUNCT
hassl-3350	201	41	albeit	albeit	SCONJ
hassl-3350	201	42	not	not	PART
hassl-3350	201	43	significantly	significantly	ADV
hassl-3350	201	44	(	(	PUNCT
hassl-3350	201	45	tambingon	tambingon	PROPN
hassl-3350	201	46	,	,	PUNCT
hassl-3350	201	47	yadiati	yadiati	PROPN
hassl-3350	201	48	,	,	PUNCT
hassl-3350	201	49	&	&	CCONJ
hassl-3350	201	50	kewo	kewo	PROPN
hassl-3350	201	51	,	,	PUNCT
hassl-3350	201	52	2018	2018	NUM
hassl-3350	201	53	)	)	PUNCT
hassl-3350	201	54	.	.	PUNCT
hassl-3350	202	1	table	table	NOUN
hassl-3350	202	2	2	2	NUM
hassl-3350	202	3	illustrates	illustrate	VERB
hassl-3350	202	4	the	the	DET
hassl-3350	202	5	percentage	percentage	NOUN
hassl-3350	202	6	of	of	ADP
hassl-3350	202	7	scoring	scoring	NOUN
hassl-3350	202	8	/	/	SYM
hassl-3350	202	9	quality	quality	NOUN
hassl-3350	202	10	scores	score	NOUN
hassl-3350	202	11	for	for	ADP
hassl-3350	202	12	each	each	DET
hassl-3350	202	13	reporting	reporting	NOUN
hassl-3350	202	14	aspect	aspect	NOUN
hassl-3350	202	15	,	,	PUNCT
hassl-3350	202	16	as	as	ADV
hassl-3350	202	17	well	well	ADV
hassl-3350	202	18	as	as	ADP
hassl-3350	202	19	the	the	DET
hassl-3350	202	20	overall	overall	ADJ
hassl-3350	202	21	percentage	percentage	NOUN
hassl-3350	202	22	.	.	PUNCT
hassl-3350	203	1	the	the	DET
hassl-3350	203	2	percentage	percentage	NOUN
hassl-3350	203	3	is	be	AUX
hassl-3350	203	4	calculated	calculate	VERB
hassl-3350	203	5	by	by	ADP
hassl-3350	203	6	dividing	divide	VERB
hassl-3350	203	7	the	the	DET
hassl-3350	203	8	score	score	NOUN
hassl-3350	203	9	for	for	ADP
hassl-3350	203	10	each	each	DET
hassl-3350	203	11	indicator	indicator	NOUN
hassl-3350	203	12	by	by	ADP
hassl-3350	203	13	the	the	DET
hassl-3350	203	14	total	total	ADJ
hassl-3350	203	15	number	number	NOUN
hassl-3350	203	16	of	of	ADP
hassl-3350	203	17	items	item	NOUN
hassl-3350	203	18	per	per	ADP
hassl-3350	203	19	integrated	integrate	VERB
hassl-3350	203	20	reporting	reporting	NOUN
hassl-3350	203	21	element	element	NOUN
hassl-3350	203	22	(	(	PUNCT
hassl-3350	203	23	for	for	ADP
hassl-3350	203	24	element	element	NOUN
hassl-3350	203	25	-	-	PUNCT
hassl-3350	203	26	specific	specific	ADJ
hassl-3350	203	27	computations	computation	NOUN
hassl-3350	203	28	)	)	PUNCT
hassl-3350	203	29	and	and	CCONJ
hassl-3350	203	30	by	by	ADP
hassl-3350	203	31	the	the	DET
hassl-3350	203	32	total	total	ADJ
hassl-3350	203	33	number	number	NOUN
hassl-3350	203	34	of	of	ADP
hassl-3350	203	35	integrated	integrated	ADJ
hassl-3350	203	36	reporting	reporting	NOUN
hassl-3350	203	37	element	element	NOUN
hassl-3350	203	38	items	item	NOUN
hassl-3350	203	39	(	(	PUNCT
hassl-3350	203	40	for	for	ADP
hassl-3350	203	41	total	total	ADJ
hassl-3350	203	42	calculations	calculation	NOUN
hassl-3350	203	43	)	)	PUNCT
hassl-3350	203	44	.	.	PUNCT
hassl-3350	204	1	as	as	ADP
hassl-3350	204	2	in	in	ADP
hassl-3350	204	3	table	table	NOUN
hassl-3350	204	4	1	1	NUM
hassl-3350	204	5	,	,	PUNCT
hassl-3350	204	6	this	this	DET
hassl-3350	204	7	data	data	NOUN
hassl-3350	204	8	is	be	AUX
hassl-3350	204	9	also	also	ADV
hassl-3350	204	10	the	the	DET
hassl-3350	204	11	arithmetic	arithmetic	ADJ
hassl-3350	204	12	mean	mean	NOUN
hassl-3350	204	13	for	for	ADP
hassl-3350	204	14	the	the	DET
hassl-3350	204	15	past	past	ADJ
hassl-3350	204	16	five	five	NUM
hassl-3350	204	17	years	year	NOUN
hassl-3350	204	18	of	of	ADP
hassl-3350	204	19	disclosure	disclosure	NOUN
hassl-3350	204	20	.	.	PUNCT
hassl-3350	205	1	table	table	NOUN
hassl-3350	205	2	2	2	NUM
hassl-3350	205	3	.	.	PUNCT
hassl-3350	206	1	scoring	score	VERB
hassl-3350	206	2	for	for	ADP
hassl-3350	206	3	each	each	DET
hassl-3350	206	4	integrated	integrate	VERB
hassl-3350	206	5	reporting	reporting	NOUN
hassl-3350	206	6	component	component	NOUN
hassl-3350	206	7	.	.	PUNCT
hassl-3350	207	1	score	score	NOUN
hassl-3350	207	2	/	/	SYM
hassl-3350	207	3	component	component	NOUN
hassl-3350	207	4	scale	scale	NOUN
hassl-3350	207	5	0	0	NUM
hassl-3350	207	6	1	1	NUM
hassl-3350	207	7	2	2	NUM
hassl-3350	207	8	3	3	NUM
hassl-3350	207	9	4	4	NUM
hassl-3350	207	10	org	org	NOUN
hassl-3350	207	11	11.43	11.43	NUM
hassl-3350	207	12	%	%	NOUN
hassl-3350	207	13	16.00	16.00	NUM
hassl-3350	207	14	%	%	NOUN
hassl-3350	207	15	13.29	13.29	NUM
hassl-3350	207	16	%	%	NOUN
hassl-3350	207	17	21.86	21.86	NUM
hassl-3350	207	18	%	%	NOUN
hassl-3350	207	19	37.43	37.43	NUM
hassl-3350	207	20	%	%	NOUN
hassl-3350	207	21	gov	gov	NOUN
hassl-3350	207	22	77.43	77.43	NUM
hassl-3350	207	23	%	%	NOUN
hassl-3350	207	24	1.43	1.43	NUM
hassl-3350	207	25	%	%	NOUN
hassl-3350	207	26	13.71	13.71	NUM
hassl-3350	207	27	%	%	NOUN
hassl-3350	207	28	1.43	1.43	NUM
hassl-3350	207	29	%	%	NOUN
hassl-3350	207	30	6.00	6.00	NUM
hassl-3350	207	31	%	%	NOUN
hassl-3350	207	32	bus	bus	NOUN
hassl-3350	207	33	63.57	63.57	NUM
hassl-3350	207	34	%	%	NOUN
hassl-3350	207	35	4.14	4.14	NUM
hassl-3350	207	36	%	%	NOUN
hassl-3350	207	37	13.00	13.00	NUM
hassl-3350	207	38	%	%	NOUN
hassl-3350	207	39	7.14	7.14	NUM
hassl-3350	207	40	%	%	NOUN
hassl-3350	207	41	12.14	12.14	NUM
hassl-3350	207	42	%	%	NOUN
hassl-3350	207	43	rsk	rsk	PROPN
hassl-3350	207	44	52.30	52.30	NUM
hassl-3350	207	45	%	%	NOUN
hassl-3350	207	46	15.48	15.48	NUM
hassl-3350	207	47	%	%	NOUN
hassl-3350	207	48	13.57	13.57	NUM
hassl-3350	207	49	%	%	NOUN
hassl-3350	207	50	8.57	8.57	NUM
hassl-3350	207	51	%	%	NOUN
hassl-3350	207	52	10.08	10.08	NUM
hassl-3350	207	53	%	%	NOUN
hassl-3350	207	54	str	str	NOUN
hassl-3350	207	55	45.38	45.38	NUM
hassl-3350	207	56	%	%	NOUN
hassl-3350	207	57	13.24	13.24	NUM
hassl-3350	207	58	%	%	NOUN
hassl-3350	207	59	23.41	23.41	NUM
hassl-3350	207	60	%	%	NOUN
hassl-3350	207	61	7.53	7.53	NUM
hassl-3350	207	62	%	%	NOUN
hassl-3350	207	63	10.44	10.44	NUM
hassl-3350	207	64	%	%	NOUN
hassl-3350	207	65	per	per	ADP
hassl-3350	207	66	40.92	40.92	NUM
hassl-3350	207	67	%	%	NOUN
hassl-3350	207	68	11.85	11.85	NUM
hassl-3350	207	69	%	%	NOUN
hassl-3350	207	70	31.13	31.13	NUM
hassl-3350	207	71	%	%	NOUN
hassl-3350	207	72	6.60	6.60	NUM
hassl-3350	207	73	%	%	NOUN
hassl-3350	207	74	9.50	9.50	NUM
hassl-3350	207	75	%	%	NOUN
hassl-3350	207	76	out	out	ADP
hassl-3350	207	77	42.14	42.14	NUM
hassl-3350	207	78	%	%	NOUN
hassl-3350	207	79	10.88	10.88	NUM
hassl-3350	207	80	%	%	NOUN
hassl-3350	207	81	32.21	32.21	NUM
hassl-3350	207	82	%	%	NOUN
hassl-3350	207	83	5.34	5.34	NUM
hassl-3350	207	84	%	%	NOUN
hassl-3350	207	85	9.42	9.42	NUM
hassl-3350	207	86	%	%	NOUN
hassl-3350	207	87	bas	bas	PROPN
hassl-3350	207	88	40.49	40.49	NUM
hassl-3350	207	89	%	%	NOUN
hassl-3350	207	90	9.14	9.14	NUM
hassl-3350	207	91	%	%	NOUN
hassl-3350	207	92	37.69	37.69	NUM
hassl-3350	207	93	%	%	NOUN
hassl-3350	207	94	4.63	4.63	NUM
hassl-3350	207	95	%	%	NOUN
hassl-3350	207	96	8.06	8.06	NUM
hassl-3350	207	97	%	%	NOUN
hassl-3350	207	98	average	average	ADJ
hassl-3350	207	99	46.71	46.71	NUM
hassl-3350	207	100	%	%	NOUN
hassl-3350	207	101	10.27	10.27	NUM
hassl-3350	207	102	%	%	NOUN
hassl-3350	207	103	22.25	22.25	NUM
hassl-3350	207	104	%	%	NOUN
hassl-3350	207	105	7.89	7.89	NUM
hassl-3350	207	106	%	%	NOUN
hassl-3350	207	107	12.88	12.88	NUM
hassl-3350	207	108	%	%	NOUN
hassl-3350	207	109	according	accord	VERB
hassl-3350	207	110	to	to	ADP
hassl-3350	207	111	the	the	DET
hassl-3350	207	112	statistics	statistic	NOUN
hassl-3350	207	113	in	in	ADP
hassl-3350	207	114	the	the	DET
hassl-3350	207	115	table	table	NOUN
hassl-3350	207	116	above	above	ADV
hassl-3350	207	117	,	,	PUNCT
hassl-3350	207	118	there	there	PRON
hassl-3350	207	119	are	be	VERB
hassl-3350	207	120	still	still	ADV
hassl-3350	207	121	numerous	numerous	ADJ
hassl-3350	207	122	components	component	NOUN
hassl-3350	207	123	of	of	ADP
hassl-3350	207	124	integrated	integrated	ADJ
hassl-3350	207	125	reporting	reporting	NOUN
hassl-3350	207	126	disclosure	disclosure	NOUN
hassl-3350	207	127	that	that	PRON
hassl-3350	207	128	receive	receive	VERB
hassl-3350	207	129	a	a	DET
hassl-3350	207	130	score	score	NOUN
hassl-3350	207	131	of	of	ADP
hassl-3350	207	132	0	0	NUM
hassl-3350	207	133	%	%	NOUN
hassl-3350	207	134	.	.	PUNCT
hassl-3350	208	1	this	this	PRON
hassl-3350	208	2	accounts	account	VERB
hassl-3350	208	3	for	for	ADP
hassl-3350	208	4	46.71	46.71	NUM
hassl-3350	208	5	%	%	NOUN
hassl-3350	208	6	of	of	ADP
hassl-3350	208	7	all	all	DET
hassl-3350	208	8	items	item	NOUN
hassl-3350	208	9	pertaining	pertain	VERB
hassl-3350	208	10	to	to	ADP
hassl-3350	208	11	28	28	NUM
hassl-3350	208	12	local	local	ADJ
hassl-3350	208	13	government	government	NOUN
hassl-3350	208	14	organizations	organization	NOUN
hassl-3350	208	15	.	.	PUNCT
hassl-3350	209	1	in	in	ADP
hassl-3350	209	2	integrated	integrated	ADJ
hassl-3350	209	3	reporting	reporting	NOUN
hassl-3350	209	4	,	,	PUNCT
hassl-3350	209	5	the	the	DET
hassl-3350	209	6	majority	majority	NOUN
hassl-3350	209	7	of	of	ADP
hassl-3350	209	8	component	component	NOUN
hassl-3350	209	9	scores	score	NOUN
hassl-3350	209	10	are	be	AUX
hassl-3350	209	11	zero	zero	NUM
hassl-3350	209	12	,	,	PUNCT
hassl-3350	209	13	with	with	ADP
hassl-3350	209	14	the	the	DET
hassl-3350	209	15	exception	exception	NOUN
hassl-3350	209	16	of	of	ADP
hassl-3350	209	17	the	the	DET
hassl-3350	209	18	org	org	ADJ
hassl-3350	209	19	elements	element	NOUN
hassl-3350	209	20	,	,	PUNCT
hassl-3350	209	21	where	where	SCONJ
hassl-3350	209	22	a	a	DET
hassl-3350	209	23	significant	significant	ADJ
hassl-3350	209	24	number	number	NOUN
hassl-3350	209	25	of	of	ADP
hassl-3350	209	26	components	component	NOUN
hassl-3350	209	27	receive	receive	VERB
hassl-3350	209	28	a	a	DET
hassl-3350	209	29	score	score	NOUN
hassl-3350	209	30	of	of	ADP
hassl-3350	209	31	four	four	NUM
hassl-3350	209	32	.	.	PUNCT
hassl-3350	210	1	however	however	ADV
hassl-3350	210	2	,	,	PUNCT
hassl-3350	210	3	if	if	SCONJ
hassl-3350	210	4	the	the	DET
hassl-3350	210	5	scores	score	NOUN
hassl-3350	210	6	are	be	AUX
hassl-3350	210	7	tallied	tally	VERB
hassl-3350	210	8	,	,	PUNCT
hassl-3350	210	9	approximately	approximately	ADV
hassl-3350	210	10	80	80	NUM
hassl-3350	210	11	%	%	NOUN
hassl-3350	210	12	of	of	ADP
hassl-3350	210	13	them	they	PRON
hassl-3350	210	14	fall	fall	VERB
hassl-3350	210	15	between	between	ADP
hassl-3350	210	16	0	0	NUM
hassl-3350	210	17	and	and	CCONJ
hassl-3350	210	18	2	2	NUM
hassl-3350	210	19	,	,	PUNCT
hassl-3350	210	20	indicating	indicate	VERB
hassl-3350	210	21	that	that	SCONJ
hassl-3350	210	22	the	the	DET
hassl-3350	210	23	quality	quality	NOUN
hassl-3350	210	24	of	of	ADP
hassl-3350	210	25	government	government	NOUN
hassl-3350	210	26	financial	financial	ADJ
hassl-3350	210	27	reporting	reporting	NOUN
hassl-3350	210	28	needs	need	VERB
hassl-3350	210	29	significant	significant	ADJ
hassl-3350	210	30	improvement	improvement	NOUN
hassl-3350	210	31	.	.	PUNCT
hassl-3350	211	1	these	these	DET
hassl-3350	211	2	results	result	NOUN
hassl-3350	211	3	reinforce	reinforce	VERB
hassl-3350	211	4	the	the	DET
hassl-3350	211	5	notion	notion	NOUN
hassl-3350	211	6	that	that	SCONJ
hassl-3350	211	7	government	government	NOUN
hassl-3350	211	8	financial	financial	ADJ
hassl-3350	211	9	reporting	reporting	NOUN
hassl-3350	211	10	merely	merely	ADV
hassl-3350	211	11	reveals	reveal	VERB
hassl-3350	211	12	management	management	NOUN
hassl-3350	211	13	formality	formality	NOUN
hassl-3350	211	14	and	and	CCONJ
hassl-3350	211	15	government	government	NOUN
hassl-3350	211	16	profiles	profile	NOUN
hassl-3350	211	17	and	and	CCONJ
hassl-3350	211	18	is	be	AUX
hassl-3350	211	19	unable	unable	ADJ
hassl-3350	211	20	to	to	PART
hassl-3350	211	21	reveal	reveal	VERB
hassl-3350	211	22	further	further	ADJ
hassl-3350	211	23	disclosures	disclosure	NOUN
hassl-3350	211	24	such	such	ADJ
hassl-3350	211	25	as	as	ADP
hassl-3350	211	26	business	business	NOUN
hassl-3350	211	27	models	model	NOUN
hassl-3350	211	28	or	or	CCONJ
hassl-3350	211	29	hazards	hazard	NOUN
hassl-3350	211	30	.	.	PUNCT
hassl-3350	212	1	table	table	NOUN
hassl-3350	212	2	3	3	NUM
hassl-3350	212	3	depicts	depict	VERB
hassl-3350	212	4	the	the	DET
hassl-3350	212	5	integrated	integrated	ADJ
hassl-3350	212	6	reporting	reporting	NOUN
hassl-3350	212	7	disclosure	disclosure	NOUN
hassl-3350	212	8	scores	score	NOUN
hassl-3350	212	9	by	by	ADP
hassl-3350	212	10	observation	observation	NOUN
hassl-3350	212	11	year	year	NOUN
hassl-3350	212	12	.	.	PUNCT
hassl-3350	213	1	the	the	DET
hassl-3350	213	2	scores	score	NOUN
hassl-3350	213	3	are	be	AUX
hassl-3350	213	4	comprised	comprise	VERB
hassl-3350	213	5	of	of	ADP
hassl-3350	213	6	a	a	DET
hassl-3350	213	7	score	score	NOUN
hassl-3350	213	8	for	for	ADP
hassl-3350	213	9	each	each	DET
hassl-3350	213	10	component	component	NOUN
hassl-3350	213	11	and	and	CCONJ
hassl-3350	213	12	a	a	DET
hassl-3350	213	13	total	total	ADJ
hassl-3350	213	14	score	score	NOUN
hassl-3350	213	15	classified	classify	VERB
hassl-3350	213	16	into	into	ADP
hassl-3350	213	17	five	five	NUM
hassl-3350	213	18	-	-	PUNCT
hassl-3350	213	19	year	year	NOUN
hassl-3350	213	20	groups	group	NOUN
hassl-3350	213	21	.	.	PUNCT
hassl-3350	214	1	table	table	NOUN
hassl-3350	214	2	3	3	NUM
hassl-3350	215	1	.	.	PUNCT
hassl-3350	215	2	scores	score	NOUN
hassl-3350	215	3	for	for	ADP
hassl-3350	215	4	each	each	DET
hassl-3350	215	5	integrated	integrate	VERB
hassl-3350	215	6	reporting	reporting	NOUN
hassl-3350	215	7	component	component	NOUN
hassl-3350	215	8	per	per	ADP
hassl-3350	215	9	year	year	NOUN
hassl-3350	215	10	.	.	PUNCT
hassl-3350	216	1	component	component	NOUN
hassl-3350	216	2	year	year	NOUN
hassl-3350	216	3	2016	2016	NUM
hassl-3350	216	4	2017	2017	NUM
hassl-3350	216	5	2018	2018	NUM
hassl-3350	216	6	2019	2019	NUM
hassl-3350	216	7	2020	2020	NUM
hassl-3350	216	8	org	org	NOUN
hassl-3350	216	9	61.96	61.96	NUM
hassl-3350	216	10	%	%	NOUN
hassl-3350	216	11	63.75	63.75	NUM
hassl-3350	216	12	%	%	NOUN
hassl-3350	216	13	66.25	66.25	NUM
hassl-3350	216	14	%	%	NOUN
hassl-3350	216	15	64.82	64.82	NUM
hassl-3350	216	16	%	%	NOUN
hassl-3350	216	17	65.54	65.54	NUM
hassl-3350	216	18	%	%	NOUN
hassl-3350	216	19	gov	gov	NOUN
hassl-3350	216	20	22.70	22.70	NUM
hassl-3350	216	21	%	%	NOUN
hassl-3350	216	22	23.34	23.34	NUM
hassl-3350	216	23	%	%	NOUN
hassl-3350	216	24	21.43	21.43	NUM
hassl-3350	216	25	%	%	NOUN
hassl-3350	216	26	21.43	21.43	NUM
hassl-3350	216	27	%	%	NOUN
hassl-3350	216	28	21.94	21.94	NUM
hassl-3350	216	29	%	%	NOUN
hassl-3350	216	30	bus	bus	NOUN
hassl-3350	216	31	27.98	27.98	NUM
hassl-3350	216	32	%	%	NOUN
hassl-3350	216	33	28.57	28.57	NUM
hassl-3350	216	34	%	%	NOUN
hassl-3350	216	35	27.53	27.53	NUM
hassl-3350	216	36	%	%	NOUN
hassl-3350	216	37	29.91	29.91	NUM
hassl-3350	216	38	%	%	NOUN
hassl-3350	216	39	34.97	34.97	NUM
hassl-3350	216	40	%	%	NOUN
hassl-3350	216	41	rsk	rsk	PROPN
hassl-3350	216	42	24.11	24.11	NUM
hassl-3350	216	43	%	%	NOUN
hassl-3350	216	44	25.89	25.89	NUM
hassl-3350	216	45	%	%	NOUN
hassl-3350	216	46	25.00	25.00	NUM
hassl-3350	216	47	%	%	NOUN
hassl-3350	216	48	25.00	25.00	NUM
hassl-3350	216	49	%	%	NOUN
hassl-3350	216	50	27.23	27.23	NUM
hassl-3350	216	51	%	%	NOUN
hassl-3350	216	52	str	str	NOUN
hassl-3350	216	53	38.39	38.39	NUM
hassl-3350	216	54	%	%	NOUN
hassl-3350	216	55	39.51	39.51	NUM
hassl-3350	216	56	%	%	NOUN
hassl-3350	216	57	39.96	39.96	NUM
hassl-3350	216	58	%	%	NOUN
hassl-3350	216	59	40.63	40.63	NUM
hassl-3350	216	60	%	%	NOUN
hassl-3350	216	61	41.29	41.29	NUM
hassl-3350	216	62	%	%	NOUN
hassl-3350	216	63	per	per	ADP
hassl-3350	216	64	38.39	38.39	NUM
hassl-3350	216	65	%	%	NOUN
hassl-3350	216	66	39.88	39.88	NUM
hassl-3350	216	67	%	%	NOUN
hassl-3350	216	68	39.88	39.88	NUM
hassl-3350	216	69	%	%	NOUN
hassl-3350	216	70	39.29	39.29	NUM
hassl-3350	216	71	%	%	NOUN
hassl-3350	216	72	39.58	39.58	NUM
hassl-3350	216	73	%	%	NOUN
hassl-3350	216	74	out	out	ADP
hassl-3350	216	75	23.21	23.21	NUM
hassl-3350	216	76	%	%	NOUN
hassl-3350	216	77	22.92	22.92	NUM
hassl-3350	216	78	%	%	NOUN
hassl-3350	216	79	23.51	23.51	NUM
hassl-3350	216	80	%	%	NOUN
hassl-3350	216	81	25.60	25.60	NUM
hassl-3350	216	82	%	%	NOUN
hassl-3350	216	83	25.00	25.00	NUM
hassl-3350	216	84	%	%	NOUN
hassl-3350	216	85	bas	bas	PROPN
hassl-3350	216	86	35.04	35.04	NUM
hassl-3350	216	87	%	%	NOUN
hassl-3350	216	88	35.04	35.04	NUM
hassl-3350	216	89	%	%	NOUN
hassl-3350	216	90	35.04	35.04	NUM
hassl-3350	216	91	%	%	NOUN
hassl-3350	216	92	34.60	34.60	NUM
hassl-3350	216	93	%	%	NOUN
hassl-3350	216	94	34.15	34.15	NUM
hassl-3350	216	95	%	%	NOUN
hassl-3350	216	96	tot	tot	NOUN
hassl-3350	216	97	34.22	34.22	NUM
hassl-3350	216	98	%	%	NOUN
hassl-3350	216	99	35.06	35.06	NUM
hassl-3350	216	100	%	%	NOUN
hassl-3350	216	101	34.90	34.90	NUM
hassl-3350	216	102	%	%	NOUN
hassl-3350	216	103	35.27	35.27	NUM
hassl-3350	216	104	%	%	NOUN
hassl-3350	216	105	36.50	36.50	NUM
hassl-3350	216	106	%	%	NOUN
hassl-3350	216	107	average	average	ADJ
hassl-3350	216	108	34.00	34.00	NUM
hassl-3350	216	109	%	%	NOUN
hassl-3350	216	110	34.89	34.89	NUM
hassl-3350	216	111	%	%	NOUN
hassl-3350	216	112	34.83	34.83	NUM
hassl-3350	216	113	%	%	NOUN
hassl-3350	216	114	35.17	35.17	NUM
hassl-3350	216	115	%	%	NOUN
hassl-3350	216	116	36.25	36.25	NUM
hassl-3350	216	117	%	%	NOUN
hassl-3350	216	118	as	as	SCONJ
hassl-3350	216	119	shown	show	VERB
hassl-3350	216	120	in	in	ADP
hassl-3350	216	121	the	the	DET
hassl-3350	216	122	table	table	NOUN
hassl-3350	216	123	,	,	PUNCT
hassl-3350	216	124	the	the	DET
hassl-3350	216	125	average	average	ADJ
hassl-3350	216	126	score	score	NOUN
hassl-3350	216	127	of	of	ADP
hassl-3350	216	128	disclosure	disclosure	NOUN
hassl-3350	216	129	based	base	VERB
hassl-3350	216	130	on	on	ADP
hassl-3350	216	131	the	the	DET
hassl-3350	216	132	integrated	integrated	ADJ
hassl-3350	216	133	reporting	reporting	NOUN
hassl-3350	216	134	framework	framework	NOUN
hassl-3350	216	135	increased	increase	VERB
hassl-3350	216	136	by	by	ADP
hassl-3350	216	137	2.25	2.25	NUM
hassl-3350	216	138	%	%	NOUN
hassl-3350	216	139	over	over	ADP
hassl-3350	216	140	five	five	NUM
hassl-3350	216	141	years	year	NOUN
hassl-3350	216	142	,	,	PUNCT
hassl-3350	216	143	but	but	CCONJ
hassl-3350	216	144	the	the	DET
hassl-3350	216	145	rise	rise	NOUN
hassl-3350	216	146	was	be	AUX
hassl-3350	216	147	not	not	PART
hassl-3350	216	148	substantial	substantial	ADJ
hassl-3350	216	149	.	.	PUNCT
hassl-3350	217	1	even	even	ADV
hassl-3350	217	2	components	component	NOUN
hassl-3350	217	3	such	such	ADJ
hassl-3350	217	4	as	as	ADP
hassl-3350	217	5	gov	gov	PROPN
hassl-3350	217	6	and	and	CCONJ
hassl-3350	217	7	bas	bas	PROPN
hassl-3350	217	8	experienced	experience	VERB
hassl-3350	217	9	a	a	DET
hassl-3350	217	10	humanities	humanity	NOUN
hassl-3350	217	11	and	and	CCONJ
hassl-3350	217	12	social	social	ADJ
hassl-3350	217	13	sciences	science	NOUN
hassl-3350	217	14	letters	letter	NOUN
hassl-3350	217	15	,	,	PUNCT
hassl-3350	217	16	2023	2023	NUM
hassl-3350	217	17	,	,	PUNCT
hassl-3350	217	18	11(2	11(2	NUM
hassl-3350	217	19	):	):	PUNCT
hassl-3350	217	20	179	179	NUM
hassl-3350	217	21	-	-	SYM
hassl-3350	217	22	202	202	NUM
hassl-3350	217	23	187	187	NUM
hassl-3350	217	24	©	©	PROPN
hassl-3350	217	25	2023	2023	NUM
hassl-3350	217	26	conscientia	conscientia	PROPN
hassl-3350	217	27	beam	beam	PROPN
hassl-3350	217	28	.	.	PUNCT
hassl-3350	218	1	all	all	DET
hassl-3350	218	2	rights	right	NOUN
hassl-3350	218	3	reserved	reserve	VERB
hassl-3350	218	4	.	.	PUNCT
hassl-3350	219	1	decrease	decrease	NOUN
hassl-3350	219	2	in	in	ADP
hassl-3350	219	3	score	score	NOUN
hassl-3350	219	4	,	,	PUNCT
hassl-3350	219	5	albeit	albeit	SCONJ
hassl-3350	219	6	by	by	ADP
hassl-3350	219	7	less	less	ADJ
hassl-3350	219	8	than	than	ADP
hassl-3350	219	9	1	1	NUM
hassl-3350	219	10	%	%	NOUN
hassl-3350	219	11	.	.	PUNCT
hassl-3350	220	1	except	except	SCONJ
hassl-3350	220	2	for	for	ADP
hassl-3350	220	3	the	the	DET
hassl-3350	220	4	bus	bus	NOUN
hassl-3350	220	5	component	component	NOUN
hassl-3350	220	6	,	,	PUNCT
hassl-3350	220	7	which	which	PRON
hassl-3350	220	8	climbed	climb	VERB
hassl-3350	220	9	by	by	ADP
hassl-3350	220	10	about	about	ADV
hassl-3350	220	11	7	7	NUM
hassl-3350	220	12	%	%	NOUN
hassl-3350	220	13	during	during	ADP
hassl-3350	220	14	the	the	DET
hassl-3350	220	15	past	past	ADJ
hassl-3350	220	16	five	five	NUM
hassl-3350	220	17	years	year	NOUN
hassl-3350	220	18	,	,	PUNCT
hassl-3350	220	19	all	all	DET
hassl-3350	220	20	other	other	ADJ
hassl-3350	220	21	components	component	NOUN
hassl-3350	220	22	experienced	experience	VERB
hassl-3350	220	23	an	an	DET
hassl-3350	220	24	increase	increase	NOUN
hassl-3350	220	25	,	,	PUNCT
hassl-3350	220	26	but	but	CCONJ
hassl-3350	220	27	the	the	DET
hassl-3350	220	28	average	average	ADJ
hassl-3350	220	29	growth	growth	NOUN
hassl-3350	220	30	was	be	AUX
hassl-3350	220	31	less	less	ADJ
hassl-3350	220	32	than	than	ADP
hassl-3350	220	33	2	2	NUM
hassl-3350	220	34	%	%	NOUN
hassl-3350	220	35	.	.	PUNCT
hassl-3350	221	1	this	this	PRON
hassl-3350	221	2	demonstrates	demonstrate	VERB
hassl-3350	221	3	consistency	consistency	NOUN
hassl-3350	221	4	with	with	ADP
hassl-3350	221	5	the	the	DET
hassl-3350	221	6	results	result	NOUN
hassl-3350	221	7	presented	present	VERB
hassl-3350	221	8	in	in	ADP
hassl-3350	221	9	tables	table	NOUN
hassl-3350	221	10	1	1	NUM
hassl-3350	221	11	and	and	CCONJ
hassl-3350	221	12	2	2	NUM
hassl-3350	221	13	.	.	PUNCT
hassl-3350	222	1	this	this	DET
hassl-3350	222	2	modest	modest	ADJ
hassl-3350	222	3	and	and	CCONJ
hassl-3350	222	4	virtually	virtually	ADV
hassl-3350	222	5	negligible	negligible	ADJ
hassl-3350	222	6	increase	increase	NOUN
hassl-3350	222	7	also	also	ADV
hassl-3350	222	8	indicates	indicate	VERB
hassl-3350	222	9	that	that	SCONJ
hassl-3350	222	10	government	government	NOUN
hassl-3350	222	11	organizations	organization	NOUN
hassl-3350	222	12	lack	lack	VERB
hassl-3350	222	13	the	the	DET
hassl-3350	222	14	desire	desire	NOUN
hassl-3350	222	15	to	to	PART
hassl-3350	222	16	improve	improve	VERB
hassl-3350	222	17	the	the	DET
hassl-3350	222	18	form	form	NOUN
hassl-3350	222	19	and	and	CCONJ
hassl-3350	222	20	content	content	NOUN
hassl-3350	222	21	of	of	ADP
hassl-3350	222	22	disclosures	disclosure	NOUN
hassl-3350	222	23	in	in	ADP
hassl-3350	222	24	their	their	PRON
hassl-3350	222	25	financial	financial	ADJ
hassl-3350	222	26	statements	statement	NOUN
hassl-3350	222	27	.	.	PUNCT
hassl-3350	223	1	furthermore	furthermore	ADV
hassl-3350	223	2	,	,	PUNCT
hassl-3350	223	3	the	the	DET
hassl-3350	223	4	results	result	NOUN
hassl-3350	223	5	of	of	ADP
hassl-3350	223	6	the	the	DET
hassl-3350	223	7	difference	difference	NOUN
hassl-3350	223	8	test	test	NOUN
hassl-3350	223	9	in	in	ADP
hassl-3350	223	10	table	table	NOUN
hassl-3350	223	11	4	4	NUM
hassl-3350	223	12	indicate	indicate	VERB
hassl-3350	223	13	that	that	SCONJ
hassl-3350	223	14	,	,	PUNCT
hassl-3350	223	15	between	between	ADP
hassl-3350	223	16	districts	district	NOUN
hassl-3350	223	17	and	and	CCONJ
hassl-3350	223	18	cities	city	NOUN
hassl-3350	223	19	,	,	PUNCT
hassl-3350	223	20	there	there	PRON
hassl-3350	223	21	is	be	VERB
hassl-3350	223	22	no	no	DET
hassl-3350	223	23	difference	difference	NOUN
hassl-3350	223	24	between	between	ADP
hassl-3350	223	25	the	the	DET
hassl-3350	223	26	scores	score	NOUN
hassl-3350	223	27	for	for	ADP
hassl-3350	223	28	each	each	DET
hassl-3350	223	29	component	component	NOUN
hassl-3350	223	30	of	of	ADP
hassl-3350	223	31	integrated	integrated	ADJ
hassl-3350	223	32	reporting	reporting	NOUN
hassl-3350	223	33	disclosure	disclosure	NOUN
hassl-3350	223	34	and	and	CCONJ
hassl-3350	223	35	the	the	DET
hassl-3350	223	36	total	total	ADJ
hassl-3350	223	37	scores	score	NOUN
hassl-3350	223	38	for	for	ADP
hassl-3350	223	39	integrated	integrated	ADJ
hassl-3350	223	40	reporting	reporting	NOUN
hassl-3350	223	41	disclosure	disclosure	NOUN
hassl-3350	223	42	.	.	PUNCT
hassl-3350	224	1	this	this	PRON
hassl-3350	224	2	demonstrates	demonstrate	VERB
hassl-3350	224	3	that	that	SCONJ
hassl-3350	224	4	the	the	DET
hassl-3350	224	5	integrated	integrated	ADJ
hassl-3350	224	6	reporting	reporting	NOUN
hassl-3350	224	7	conditions	condition	NOUN
hassl-3350	224	8	of	of	ADP
hassl-3350	224	9	each	each	DET
hassl-3350	224	10	district	district	NOUN
hassl-3350	224	11	and	and	CCONJ
hassl-3350	224	12	city	city	NOUN
hassl-3350	224	13	in	in	ADP
hassl-3350	224	14	the	the	DET
hassl-3350	224	15	province	province	NOUN
hassl-3350	224	16	of	of	ADP
hassl-3350	224	17	west	west	PROPN
hassl-3350	224	18	java	java	PROPN
hassl-3350	224	19	are	be	AUX
hassl-3350	224	20	identical	identical	ADJ
hassl-3350	224	21	,	,	PUNCT
hassl-3350	224	22	allowing	allow	VERB
hassl-3350	224	23	for	for	ADP
hassl-3350	224	24	systematic	systematic	ADJ
hassl-3350	224	25	efforts	effort	NOUN
hassl-3350	224	26	to	to	PART
hassl-3350	224	27	enhance	enhance	VERB
hassl-3350	224	28	the	the	DET
hassl-3350	224	29	quality	quality	NOUN
hassl-3350	224	30	of	of	ADP
hassl-3350	224	31	integrated	integrated	ADJ
hassl-3350	224	32	reporting	reporting	NOUN
hassl-3350	224	33	.	.	PUNCT
hassl-3350	225	1	the	the	DET
hassl-3350	225	2	difference	difference	NOUN
hassl-3350	225	3	test	test	NOUN
hassl-3350	225	4	results	result	NOUN
hassl-3350	225	5	also	also	ADV
hassl-3350	225	6	indicate	indicate	VERB
hassl-3350	225	7	that	that	SCONJ
hassl-3350	225	8	,	,	PUNCT
hassl-3350	225	9	except	except	SCONJ
hassl-3350	225	10	for	for	ADP
hassl-3350	225	11	the	the	DET
hassl-3350	225	12	org	org	ADJ
hassl-3350	225	13	and	and	CCONJ
hassl-3350	225	14	bus	bus	NOUN
hassl-3350	225	15	components	component	NOUN
hassl-3350	225	16	,	,	PUNCT
hassl-3350	225	17	there	there	PRON
hassl-3350	225	18	is	be	VERB
hassl-3350	225	19	no	no	DET
hassl-3350	225	20	difference	difference	NOUN
hassl-3350	225	21	in	in	ADP
hassl-3350	225	22	the	the	DET
hassl-3350	225	23	integrated	integrated	ADJ
hassl-3350	225	24	reporting	reporting	NOUN
hassl-3350	225	25	quality	quality	NOUN
hassl-3350	225	26	scores	score	NOUN
hassl-3350	225	27	between	between	ADP
hassl-3350	225	28	years	year	NOUN
hassl-3350	225	29	for	for	ADP
hassl-3350	225	30	any	any	PRON
hassl-3350	225	31	of	of	ADP
hassl-3350	225	32	the	the	DET
hassl-3350	225	33	elements	element	NOUN
hassl-3350	225	34	of	of	ADP
hassl-3350	225	35	integrated	integrated	ADJ
hassl-3350	225	36	reporting	reporting	NOUN
hassl-3350	225	37	disclosure	disclosure	NOUN
hassl-3350	225	38	.	.	PUNCT
hassl-3350	226	1	nonetheless	nonetheless	ADV
hassl-3350	226	2	,	,	PUNCT
hassl-3350	226	3	there	there	PRON
hassl-3350	226	4	is	be	VERB
hassl-3350	226	5	a	a	DET
hassl-3350	226	6	difference	difference	NOUN
hassl-3350	226	7	in	in	ADP
hassl-3350	226	8	the	the	DET
hassl-3350	226	9	annual	annual	ADJ
hassl-3350	226	10	average	average	ADJ
hassl-3350	226	11	scores	score	NOUN
hassl-3350	226	12	for	for	ADP
hassl-3350	226	13	financial	financial	ADJ
hassl-3350	226	14	disclosure	disclosure	NOUN
hassl-3350	226	15	using	use	VERB
hassl-3350	226	16	integrated	integrated	ADJ
hassl-3350	226	17	reporting	reporting	NOUN
hassl-3350	226	18	.	.	PUNCT
hassl-3350	227	1	in	in	ADP
hassl-3350	227	2	addition	addition	NOUN
hassl-3350	227	3	,	,	PUNCT
hassl-3350	227	4	the	the	DET
hassl-3350	227	5	outcomes	outcome	NOUN
hassl-3350	227	6	correspond	correspond	VERB
hassl-3350	227	7	to	to	ADP
hassl-3350	227	8	the	the	DET
hassl-3350	227	9	figures	figure	NOUN
hassl-3350	227	10	in	in	ADP
hassl-3350	227	11	table	table	NOUN
hassl-3350	227	12	3	3	NUM
hassl-3350	227	13	.	.	PUNCT
hassl-3350	228	1	despite	despite	SCONJ
hassl-3350	228	2	a	a	DET
hassl-3350	228	3	substantial	substantial	ADJ
hassl-3350	228	4	increase	increase	NOUN
hassl-3350	228	5	in	in	ADP
hassl-3350	228	6	the	the	DET
hassl-3350	228	7	score	score	NOUN
hassl-3350	228	8	for	for	ADP
hassl-3350	228	9	the	the	DET
hassl-3350	228	10	bus	bus	NOUN
hassl-3350	228	11	component	component	NOUN
hassl-3350	228	12	,	,	PUNCT
hassl-3350	228	13	its	its	PRON
hassl-3350	228	14	total	total	ADJ
hassl-3350	228	15	score	score	NOUN
hassl-3350	228	16	of	of	ADP
hassl-3350	228	17	34	34	NUM
hassl-3350	228	18	%	%	NOUN
hassl-3350	228	19	is	be	AUX
hassl-3350	228	20	still	still	ADV
hassl-3350	228	21	inadequate	inadequate	ADJ
hassl-3350	228	22	.	.	PUNCT
hassl-3350	229	1	table	table	NOUN
hassl-3350	229	2	4	4	NUM
hassl-3350	229	3	.	.	PUNCT
hassl-3350	229	4	difference	difference	NOUN
hassl-3350	229	5	test	test	NOUN
hassl-3350	229	6	.	.	PUNCT
hassl-3350	230	1	component	component	NOUN
hassl-3350	230	2	mann	mann	PROPN
hassl-3350	230	3	–	–	PUNCT
hassl-3350	230	4	whitney	whitney	PROPN
hassl-3350	230	5	u	u	PROPN
hassl-3350	230	6	test1	test1	PROPN
hassl-3350	230	7	friedman	friedman	PROPN
hassl-3350	230	8	test2	test2	PROPN
hassl-3350	230	9	z	z	PROPN
hassl-3350	230	10	-	-	PUNCT
hassl-3350	230	11	score	score	NOUN
hassl-3350	230	12	sig	sig	NOUN
hassl-3350	230	13	.	.	PUNCT
hassl-3350	231	1	z	z	NOUN
hassl-3350	231	2	-	-	PUNCT
hassl-3350	231	3	score	score	NOUN
hassl-3350	231	4	sig	sig	NOUN
hassl-3350	231	5	.	.	PUNCT
hassl-3350	232	1	org	org	ADJ
hassl-3350	232	2	-1.609	-1.609	NOUN
hassl-3350	232	3	0.108	0.108	NUM
hassl-3350	232	4	9.753	9.753	NUM
hassl-3350	232	5	0.045	0.045	NUM
hassl-3350	232	6	*	*	PUNCT
hassl-3350	232	7	gov	gov	NOUN
hassl-3350	232	8	-0.938	-0.938	NOUN
hassl-3350	232	9	0.348	0.348	NUM
hassl-3350	232	10	6.505	6.505	NUM
hassl-3350	232	11	0.164	0.164	NUM
hassl-3350	232	12	bus	bus	NOUN
hassl-3350	232	13	-0.336	-0.336	NOUN
hassl-3350	232	14	0.737	0.737	NUM
hassl-3350	232	15	25.195	25.195	NUM
hassl-3350	232	16	0.000	0.000	NUM
hassl-3350	232	17	*	*	PUNCT
hassl-3350	232	18	*	*	PUNCT
hassl-3350	233	1	rsk	rsk	INTJ
hassl-3350	233	2	-0.197	-0.197	PUNCT
hassl-3350	233	3	0.843	0.843	NUM
hassl-3350	233	4	7.472	7.472	NUM
hassl-3350	233	5	0.113	0.113	NUM
hassl-3350	233	6	str	str	NOUN
hassl-3350	233	7	-0.624	-0.624	PUNCT
hassl-3350	233	8	0.532	0.532	NUM
hassl-3350	233	9	5.635	5.635	NUM
hassl-3350	233	10	0.228	0.228	NUM
hassl-3350	233	11	per	per	ADP
hassl-3350	233	12	-0.754	-0.754	NUM
hassl-3350	233	13	0.451	0.451	NUM
hassl-3350	233	14	1.635	1.635	NUM
hassl-3350	233	15	0.803	0.803	NUM
hassl-3350	233	16	out	out	ADP
hassl-3350	233	17	-1.255	-1.255	PUNCT
hassl-3350	233	18	0.209	0.209	NUM
hassl-3350	233	19	6.347	6.347	NUM
hassl-3350	233	20	0.175	0.175	NUM
hassl-3350	233	21	bas	bas	X
hassl-3350	233	22	-0.291	-0.291	PROPN
hassl-3350	233	23	0.771	0.771	NUM
hassl-3350	233	24	6.400	6.400	NUM
hassl-3350	233	25	0.171	0.171	NUM
hassl-3350	233	26	total	total	NOUN
hassl-3350	233	27	-1.079	-1.079	PROPN
hassl-3350	233	28	0.281	0.281	NUM
hassl-3350	233	29	23.174	23.174	NUM
hassl-3350	233	30	0.000	0.000	NUM
hassl-3350	233	31	*	*	PUNCT
hassl-3350	233	32	*	*	PUNCT
hassl-3350	233	33	note	note	NOUN
hassl-3350	233	34	:	:	PUNCT
hassl-3350	233	35	1	1	X
hassl-3350	233	36	.	.	X
hassl-3350	233	37	the	the	DET
hassl-3350	233	38	mann	mann	PROPN
hassl-3350	233	39	–	–	PUNCT
hassl-3350	233	40	whitney	whitney	PROPN
hassl-3350	233	41	u	u	PROPN
hassl-3350	233	42	test	test	NOUN
hassl-3350	233	43	was	be	AUX
hassl-3350	233	44	administered	administer	VERB
hassl-3350	233	45	by	by	ADP
hassl-3350	233	46	comparing	compare	VERB
hassl-3350	233	47	municipal	municipal	ADJ
hassl-3350	233	48	and	and	CCONJ
hassl-3350	233	49	district	district	NOUN
hassl-3350	233	50	government	government	NOUN
hassl-3350	233	51	groups	group	NOUN
hassl-3350	233	52	.	.	PUNCT
hassl-3350	234	1	the	the	DET
hassl-3350	234	2	provincial	provincial	ADJ
hassl-3350	234	3	administration	administration	NOUN
hassl-3350	234	4	of	of	ADP
hassl-3350	234	5	west	west	PROPN
hassl-3350	234	6	java	java	PROPN
hassl-3350	234	7	,	,	PUNCT
hassl-3350	234	8	however	however	ADV
hassl-3350	234	9	,	,	PUNCT
hassl-3350	234	10	was	be	AUX
hassl-3350	234	11	not	not	PART
hassl-3350	234	12	difference	difference	NOUN
hassl-3350	234	13	tested	test	VERB
hassl-3350	234	14	as	as	SCONJ
hassl-3350	234	15	it	it	PRON
hassl-3350	234	16	only	only	ADV
hassl-3350	234	17	has	have	VERB
hassl-3350	234	18	one	one	NUM
hassl-3350	234	19	member	member	NOUN
hassl-3350	234	20	.	.	PUNCT
hassl-3350	235	1	2	2	X
hassl-3350	235	2	.	.	X
hassl-3350	235	3	the	the	DET
hassl-3350	235	4	friedman	friedman	PROPN
hassl-3350	235	5	test	test	NOUN
hassl-3350	235	6	was	be	AUX
hassl-3350	235	7	conducted	conduct	VERB
hassl-3350	235	8	by	by	ADP
hassl-3350	235	9	comparing	compare	VERB
hassl-3350	235	10	the	the	DET
hassl-3350	235	11	2016–2020	2016–2020	NUM
hassl-3350	235	12	scores	score	NOUN
hassl-3350	235	13	of	of	ADP
hassl-3350	235	14	each	each	DET
hassl-3350	235	15	group	group	NOUN
hassl-3350	235	16	.	.	PUNCT
hassl-3350	235	17	included	include	VERB
hassl-3350	235	18	in	in	ADP
hassl-3350	235	19	this	this	DET
hassl-3350	235	20	computation	computation	NOUN
hassl-3350	235	21	is	be	AUX
hassl-3350	235	22	the	the	DET
hassl-3350	235	23	west	west	PROPN
hassl-3350	235	24	java	java	PROPN
hassl-3350	235	25	provincial	provincial	ADJ
hassl-3350	235	26	government	government	NOUN
hassl-3350	235	27	.	.	PUNCT
hassl-3350	236	1	*	*	PUNCT
hassl-3350	236	2	significant	significant	ADJ
hassl-3350	236	3	at	at	ADP
hassl-3350	236	4	α	α	NOUN
hassl-3350	236	5	=	=	SYM
hassl-3350	236	6	5	5	NUM
hassl-3350	236	7	%	%	NOUN
hassl-3350	236	8	.	.	PUNCT
hassl-3350	237	1	*	*	PUNCT
hassl-3350	237	2	*	*	PUNCT
hassl-3350	237	3	significant	significant	ADJ
hassl-3350	237	4	at	at	ADP
hassl-3350	237	5	α	α	NOUN
hassl-3350	237	6	=	=	SYM
hassl-3350	237	7	1	1	NUM
hassl-3350	237	8	%	%	NOUN
hassl-3350	237	9	.	.	PUNCT
hassl-3350	238	1	4.2	4.2	NUM
hassl-3350	238	2	.	.	PUNCT
hassl-3350	239	1	cluster	cluster	NOUN
hassl-3350	239	2	analysis	analysis	NOUN
hassl-3350	239	3	the	the	DET
hassl-3350	239	4	first	first	ADJ
hassl-3350	239	5	stage	stage	NOUN
hassl-3350	239	6	in	in	ADP
hassl-3350	239	7	the	the	DET
hassl-3350	239	8	cluster	cluster	NOUN
hassl-3350	239	9	analysis	analysis	NOUN
hassl-3350	239	10	is	be	AUX
hassl-3350	239	11	to	to	PART
hassl-3350	239	12	determine	determine	VERB
hassl-3350	239	13	whether	whether	SCONJ
hassl-3350	239	14	multicollinearity	multicollinearity	NOUN
hassl-3350	239	15	exists	exist	VERB
hassl-3350	239	16	and	and	CCONJ
hassl-3350	239	17	to	to	PART
hassl-3350	239	18	conduct	conduct	VERB
hassl-3350	239	19	an	an	DET
hassl-3350	239	20	f	f	NOUN
hassl-3350	239	21	-	-	PUNCT
hassl-3350	239	22	test	test	NOUN
hassl-3350	239	23	to	to	PART
hassl-3350	239	24	determine	determine	VERB
hassl-3350	239	25	the	the	DET
hassl-3350	239	26	model	model	NOUN
hassl-3350	239	27	's	's	PART
hassl-3350	239	28	fit	fit	NOUN
hassl-3350	239	29	.	.	PUNCT
hassl-3350	240	1	as	as	SCONJ
hassl-3350	240	2	shown	show	VERB
hassl-3350	240	3	by	by	ADP
hassl-3350	240	4	the	the	DET
hassl-3350	240	5	data	datum	NOUN
hassl-3350	240	6	in	in	ADP
hassl-3350	240	7	table	table	NOUN
hassl-3350	240	8	5	5	NUM
hassl-3350	240	9	,	,	PUNCT
hassl-3350	240	10	the	the	DET
hassl-3350	240	11	vif	vif	NOUN
hassl-3350	240	12	value	value	NOUN
hassl-3350	240	13	for	for	ADP
hassl-3350	240	14	each	each	DET
hassl-3350	240	15	component	component	NOUN
hassl-3350	240	16	is	be	AUX
hassl-3350	240	17	less	less	ADJ
hassl-3350	240	18	than	than	ADP
hassl-3350	240	19	10	10	NUM
hassl-3350	240	20	,	,	PUNCT
hassl-3350	240	21	hence	hence	ADV
hassl-3350	240	22	there	there	PRON
hassl-3350	240	23	is	be	VERB
hassl-3350	240	24	no	no	DET
hassl-3350	240	25	multicollinearity	multicollinearity	NOUN
hassl-3350	240	26	concern	concern	NOUN
hassl-3350	240	27	.	.	PUNCT
hassl-3350	241	1	aside	aside	ADV
hassl-3350	241	2	from	from	ADP
hassl-3350	241	3	the	the	DET
hassl-3350	241	4	bas	bas	PROPN
hassl-3350	241	5	component	component	NOUN
hassl-3350	241	6	,	,	PUNCT
hassl-3350	241	7	the	the	DET
hassl-3350	241	8	f	f	NOUN
hassl-3350	241	9	-	-	PUNCT
hassl-3350	241	10	test	test	NOUN
hassl-3350	241	11	itself	itself	PRON
hassl-3350	241	12	yields	yield	VERB
hassl-3350	241	13	a	a	DET
hassl-3350	241	14	significant	significant	ADJ
hassl-3350	241	15	value	value	NOUN
hassl-3350	241	16	.	.	PUNCT
hassl-3350	242	1	however	however	ADV
hassl-3350	242	2	,	,	PUNCT
hassl-3350	242	3	since	since	SCONJ
hassl-3350	242	4	the	the	DET
hassl-3350	242	5	other	other	ADJ
hassl-3350	242	6	seven	seven	NUM
hassl-3350	242	7	components	component	NOUN
hassl-3350	242	8	demonstrate	demonstrate	VERB
hassl-3350	242	9	considerable	considerable	ADJ
hassl-3350	242	10	benefits	benefit	NOUN
hassl-3350	242	11	and	and	CCONJ
hassl-3350	242	12	the	the	DET
hassl-3350	242	13	public	public	ADJ
hassl-3350	242	14	sector	sector	NOUN
hassl-3350	242	15	's	's	PART
hassl-3350	242	16	implementation	implementation	NOUN
hassl-3350	242	17	of	of	ADP
hassl-3350	242	18	integrated	integrated	ADJ
hassl-3350	242	19	reporting	reporting	NOUN
hassl-3350	242	20	in	in	ADP
hassl-3350	242	21	theory	theory	NOUN
hassl-3350	242	22	and	and	CCONJ
hassl-3350	242	23	practice	practice	NOUN
hassl-3350	242	24	remains	remain	VERB
hassl-3350	242	25	low	low	ADJ
hassl-3350	242	26	,	,	PUNCT
hassl-3350	242	27	the	the	DET
hassl-3350	242	28	bas	bas	PROPN
hassl-3350	242	29	component	component	NOUN
hassl-3350	242	30	's	's	PART
hassl-3350	242	31	status	status	NOUN
hassl-3350	242	32	as	as	ADP
hassl-3350	242	33	a	a	DET
hassl-3350	242	34	cluster	cluster	NOUN
hassl-3350	242	35	-	-	PUNCT
hassl-3350	242	36	forming	form	VERB
hassl-3350	242	37	component	component	NOUN
hassl-3350	242	38	is	be	AUX
hassl-3350	242	39	retained	retain	VERB
hassl-3350	242	40	.	.	PUNCT
hassl-3350	243	1	table	table	NOUN
hassl-3350	243	2	5	5	NUM
hassl-3350	243	3	.	.	PUNCT
hassl-3350	243	4	multicollinearity	multicollinearity	NOUN
hassl-3350	243	5	test	test	NOUN
hassl-3350	243	6	and	and	CCONJ
hassl-3350	243	7	f	f	X
hassl-3350	243	8	-	-	PUNCT
hassl-3350	243	9	test	test	NOUN
hassl-3350	243	10	.	.	PUNCT
hassl-3350	244	1	component	component	NOUN
hassl-3350	244	2	vif	vif	PROPN
hassl-3350	244	3	f	f	PROPN
hassl-3350	244	4	value	value	PROPN
hassl-3350	244	5	f	f	PROPN
hassl-3350	244	6	sig	sig	PROPN
hassl-3350	244	7	.	.	PROPN
hassl-3350	244	8	value	value	PROPN
hassl-3350	244	9	org	org	NOUN
hassl-3350	244	10	3.050	3.050	NUM
hassl-3350	244	11	7.223	7.223	NUM
hassl-3350	244	12	0.003	0.003	NUM
hassl-3350	244	13	*	*	PUNCT
hassl-3350	244	14	*	*	PUNCT
hassl-3350	244	15	gov	gov	PROPN
hassl-3350	244	16	4.044	4.044	NUM
hassl-3350	244	17	18.964	18.964	NUM
hassl-3350	244	18	0.000	0.000	NUM
hassl-3350	244	19	*	*	PUNCT
hassl-3350	244	20	*	*	ADJ
hassl-3350	244	21	bus	bus	NOUN
hassl-3350	245	1	3.732	3.732	NUM
hassl-3350	245	2	14.822	14.822	NUM
hassl-3350	245	3	0.000	0.000	NUM
hassl-3350	245	4	*	*	PUNCT
hassl-3350	245	5	*	*	PUNCT
hassl-3350	245	6	rsk	rsk	PROPN
hassl-3350	245	7	2.596	2.596	NUM
hassl-3350	245	8	5.192	5.192	NUM
hassl-3350	245	9	0.013	0.013	NUM
hassl-3350	245	10	*	*	PUNCT
hassl-3350	245	11	str	str	NOUN
hassl-3350	245	12	3.513	3.513	NUM
hassl-3350	245	13	22.766	22.766	NUM
hassl-3350	245	14	0.000	0.000	NUM
hassl-3350	245	15	*	*	PUNCT
hassl-3350	245	16	*	*	PUNCT
hassl-3350	245	17	per	per	ADP
hassl-3350	245	18	4.321	4.321	NUM
hassl-3350	245	19	12.9	12.9	NUM
hassl-3350	245	20	0.000	0.000	NUM
hassl-3350	245	21	*	*	PUNCT
hassl-3350	245	22	*	*	PUNCT
hassl-3350	245	23	out	out	ADP
hassl-3350	245	24	2.404	2.404	NUM
hassl-3350	245	25	5.709	5.709	NUM
hassl-3350	245	26	0.009	0.009	NUM
hassl-3350	245	27	*	*	PUNCT
hassl-3350	245	28	*	*	PUNCT
hassl-3350	245	29	bas	bas	PROPN
hassl-3350	245	30	1.706	1.706	NUM
hassl-3350	245	31	1.728	1.728	NUM
hassl-3350	245	32	0.198	0.198	NUM
hassl-3350	245	33	note	note	NOUN
hassl-3350	245	34	:	:	PUNCT
hassl-3350	245	35	*	*	PUNCT
hassl-3350	245	36	significant	significant	ADJ
hassl-3350	245	37	at	at	ADP
hassl-3350	245	38	α	α	NOUN
hassl-3350	245	39	=	=	SYM
hassl-3350	245	40	5	5	NUM
hassl-3350	245	41	%	%	NOUN
hassl-3350	245	42	.	.	PUNCT
hassl-3350	246	1	*	*	PUNCT
hassl-3350	246	2	*	*	PUNCT
hassl-3350	246	3	significant	significant	ADJ
hassl-3350	246	4	at	at	ADP
hassl-3350	246	5	α	α	NOUN
hassl-3350	246	6	=	=	SYM
hassl-3350	246	7	1	1	NUM
hassl-3350	246	8	%	%	NOUN
hassl-3350	246	9	.	.	PUNCT
hassl-3350	247	1	humanities	humanity	NOUN
hassl-3350	247	2	and	and	CCONJ
hassl-3350	247	3	social	social	ADJ
hassl-3350	247	4	sciences	science	NOUN
hassl-3350	247	5	letters	letter	NOUN
hassl-3350	247	6	,	,	PUNCT
hassl-3350	247	7	2023	2023	NUM
hassl-3350	247	8	,	,	PUNCT
hassl-3350	247	9	11(2	11(2	NUM
hassl-3350	247	10	):	):	PUNCT
hassl-3350	247	11	179	179	NUM
hassl-3350	247	12	-	-	SYM
hassl-3350	247	13	202	202	NUM
hassl-3350	247	14	188	188	NUM
hassl-3350	247	15	©	©	PROPN
hassl-3350	247	16	2023	2023	NUM
hassl-3350	247	17	conscientia	conscientia	PROPN
hassl-3350	247	18	beam	beam	PROPN
hassl-3350	247	19	.	.	PUNCT
hassl-3350	248	1	all	all	DET
hassl-3350	248	2	rights	right	NOUN
hassl-3350	248	3	reserved	reserve	VERB
hassl-3350	248	4	.	.	PUNCT
hassl-3350	249	1	the	the	DET
hassl-3350	249	2	second	second	ADJ
hassl-3350	249	3	step	step	NOUN
hassl-3350	249	4	of	of	ADP
hassl-3350	249	5	the	the	DET
hassl-3350	249	6	cluster	cluster	NOUN
hassl-3350	249	7	analysis	analysis	NOUN
hassl-3350	249	8	is	be	AUX
hassl-3350	249	9	to	to	PART
hassl-3350	249	10	identify	identify	VERB
hassl-3350	249	11	the	the	DET
hassl-3350	249	12	required	require	VERB
hassl-3350	249	13	number	number	NOUN
hassl-3350	249	14	of	of	ADP
hassl-3350	249	15	clusters	cluster	NOUN
hassl-3350	249	16	.	.	PUNCT
hassl-3350	250	1	using	use	VERB
hassl-3350	250	2	an	an	DET
hassl-3350	250	3	agglomeration	agglomeration	NOUN
hassl-3350	250	4	table	table	NOUN
hassl-3350	250	5	,	,	PUNCT
hassl-3350	250	6	a	a	DET
hassl-3350	250	7	non	non	ADJ
hassl-3350	250	8	-	-	ADJ
hassl-3350	250	9	hierarchical	hierarchical	ADJ
hassl-3350	250	10	cluster	cluster	NOUN
hassl-3350	250	11	analysis	analysis	NOUN
hassl-3350	250	12	was	be	AUX
hassl-3350	250	13	performed	perform	VERB
hassl-3350	250	14	to	to	PART
hassl-3350	250	15	calculate	calculate	VERB
hassl-3350	250	16	the	the	DET
hassl-3350	250	17	required	require	VERB
hassl-3350	250	18	number	number	NOUN
hassl-3350	250	19	of	of	ADP
hassl-3350	250	20	clusters	cluster	NOUN
hassl-3350	250	21	.	.	PUNCT
hassl-3350	251	1	table	table	NOUN
hassl-3350	251	2	6	6	NUM
hassl-3350	251	3	demonstrates	demonstrate	VERB
hassl-3350	251	4	that	that	SCONJ
hassl-3350	251	5	the	the	DET
hassl-3350	251	6	results	result	NOUN
hassl-3350	251	7	of	of	ADP
hassl-3350	251	8	the	the	DET
hassl-3350	251	9	agglomeration	agglomeration	NOUN
hassl-3350	251	10	tend	tend	VERB
hassl-3350	251	11	to	to	PART
hassl-3350	251	12	slope	slope	VERB
hassl-3350	251	13	at	at	ADP
hassl-3350	251	14	the	the	DET
hassl-3350	251	15	third	third	ADJ
hassl-3350	251	16	cluster	cluster	NOUN
hassl-3350	251	17	stage	stage	NOUN
hassl-3350	251	18	,	,	PUNCT
hassl-3350	251	19	hence	hence	ADV
hassl-3350	251	20	the	the	DET
hassl-3350	251	21	number	number	NOUN
hassl-3350	251	22	of	of	ADP
hassl-3350	251	23	clusters	cluster	NOUN
hassl-3350	251	24	generated	generate	VERB
hassl-3350	251	25	is	be	AUX
hassl-3350	251	26	fixed	fix	VERB
hassl-3350	251	27	at	at	ADP
hassl-3350	251	28	three	three	NUM
hassl-3350	251	29	.	.	PUNCT
hassl-3350	252	1	table	table	NOUN
hassl-3350	252	2	6	6	NUM
hassl-3350	252	3	.	.	PUNCT
hassl-3350	252	4	agglomeration	agglomeration	NOUN
hassl-3350	252	5	schedule	schedule	NOUN
hassl-3350	252	6	.	.	PUNCT
hassl-3350	253	1	cluster	cluster	NOUN
hassl-3350	253	2	formed	form	VERB
hassl-3350	253	3	agglomeration	agglomeration	NOUN
hassl-3350	253	4	number	number	NOUN
hassl-3350	253	5	%	%	NOUN
hassl-3350	253	6	decrease	decrease	NOUN
hassl-3350	253	7	1	1	NUM
hassl-3350	253	8	6.368	6.368	NUM
hassl-3350	253	9	2	2	NUM
hassl-3350	253	10	4.169	4.169	NUM
hassl-3350	253	11	2.199	2.199	NUM
hassl-3350	253	12	3	3	NUM
hassl-3350	253	13	3.149	3.149	NUM
hassl-3350	253	14	1.02	1.02	NUM
hassl-3350	253	15	4	4	NUM
hassl-3350	253	16	2.472	2.472	NUM
hassl-3350	253	17	0.677	0.677	NUM
hassl-3350	253	18	5	5	NUM
hassl-3350	253	19	2.058	2.058	NUM
hassl-3350	253	20	0.414	0.414	NUM
hassl-3350	253	21	6	6	NUM
hassl-3350	253	22	1.725	1.725	NUM
hassl-3350	253	23	0.333	0.333	NUM
hassl-3350	253	24	table	table	NOUN
hassl-3350	253	25	7	7	NUM
hassl-3350	253	26	.	.	PUNCT
hassl-3350	253	27	cluster	cluster	NOUN
hassl-3350	253	28	descriptions	description	NOUN
hassl-3350	253	29	.	.	PUNCT
hassl-3350	254	1	description	description	NOUN
hassl-3350	254	2	cluster	cluster	NOUN
hassl-3350	254	3	1	1	NUM
hassl-3350	254	4	cluster	cluster	NOUN
hassl-3350	254	5	2	2	NUM
hassl-3350	254	6	cluster	cluster	NOUN
hassl-3350	254	7	3	3	NUM
hassl-3350	254	8	the	the	DET
hassl-3350	254	9	mean	mean	ADJ
hassl-3350	254	10	score	score	NOUN
hassl-3350	254	11	for	for	ADP
hassl-3350	254	12	disclosure	disclosure	NOUN
hassl-3350	254	13	items	item	NOUN
hassl-3350	254	14	in	in	ADP
hassl-3350	254	15	each	each	DET
hassl-3350	254	16	cluster	cluster	NOUN
hassl-3350	254	17	(	(	PUNCT
hassl-3350	254	18	%	%	INTJ
hassl-3350	254	19	)	)	PUNCT
hassl-3350	254	20	org	org	NOUN
hassl-3350	254	21	0.92	0.92	NUM
hassl-3350	254	22	0.76	0.76	NUM
hassl-3350	254	23	0.60	0.60	NUM
hassl-3350	254	24	gov	gov	NOUN
hassl-3350	254	25	0.55	0.55	NUM
hassl-3350	254	26	0.27	0.27	NUM
hassl-3350	254	27	0.18	0.18	NUM
hassl-3350	254	28	bus	bus	NOUN
hassl-3350	254	29	0.79	0.79	NUM
hassl-3350	254	30	0.16	0.16	NUM
hassl-3350	254	31	0.28	0.28	NUM
hassl-3350	254	32	rsk	rsk	NOUN
hassl-3350	254	33	0.57	0.57	NUM
hassl-3350	254	34	0.33	0.33	NUM
hassl-3350	254	35	0.22	0.22	NUM
hassl-3350	254	36	str	str	NOUN
hassl-3350	254	37	0.82	0.82	NUM
hassl-3350	254	38	0.68	0.68	NUM
hassl-3350	254	39	0.31	0.31	NUM
hassl-3350	254	40	per	per	ADP
hassl-3350	254	41	0.92	0.92	NUM
hassl-3350	254	42	0.35	0.35	NUM
hassl-3350	254	43	0.35	0.35	NUM
hassl-3350	254	44	out	out	ADV
hassl-3350	254	45	0.46	0.46	NUM
hassl-3350	254	46	0.05	0.05	NUM
hassl-3350	254	47	0.26	0.26	NUM
hassl-3350	254	48	bas	bas	PROPN
hassl-3350	254	49	0.32	0.32	NUM
hassl-3350	254	50	0.30	0.30	NUM
hassl-3350	254	51	0.36	0.36	NUM
hassl-3350	254	52	number	number	NOUN
hassl-3350	254	53	of	of	ADP
hassl-3350	254	54	governments	government	NOUN
hassl-3350	254	55	in	in	ADP
hassl-3350	254	56	each	each	DET
hassl-3350	254	57	cluster	cluster	NOUN
hassl-3350	254	58	province	province	NOUN
hassl-3350	254	59	1	1	NUM
hassl-3350	254	60	regency	regency	NOUN
hassl-3350	254	61	1	1	NUM
hassl-3350	254	62	3	3	NUM
hassl-3350	254	63	14	14	NUM
hassl-3350	254	64	city	city	NOUN
hassl-3350	254	65	1	1	NUM
hassl-3350	254	66	8	8	NUM
hassl-3350	254	67	total	total	NOUN
hassl-3350	254	68	2	2	NUM
hassl-3350	254	69	4	4	NUM
hassl-3350	254	70	22	22	NUM
hassl-3350	254	71	the	the	DET
hassl-3350	254	72	characteristics	characteristic	NOUN
hassl-3350	254	73	of	of	ADP
hassl-3350	254	74	each	each	DET
hassl-3350	254	75	cluster	cluster	NOUN
hassl-3350	254	76	produced	produce	VERB
hassl-3350	254	77	are	be	AUX
hassl-3350	254	78	briefly	briefly	ADV
hassl-3350	254	79	described	describe	VERB
hassl-3350	254	80	in	in	ADP
hassl-3350	254	81	table	table	NOUN
hassl-3350	254	82	7	7	NUM
hassl-3350	254	83	.	.	PUNCT
hassl-3350	255	1	the	the	DET
hassl-3350	255	2	following	follow	VERB
hassl-3350	255	3	is	be	AUX
hassl-3350	255	4	a	a	DET
hassl-3350	255	5	summary	summary	NOUN
hassl-3350	255	6	of	of	ADP
hassl-3350	255	7	each	each	DET
hassl-3350	255	8	cluster	cluster	NOUN
hassl-3350	255	9	's	's	PART
hassl-3350	255	10	profile	profile	NOUN
hassl-3350	255	11	:	:	PUNCT
hassl-3350	255	12	1	1	X
hassl-3350	255	13	.	.	X
hassl-3350	255	14	cluster	cluster	NOUN
hassl-3350	255	15	1	1	NUM
hassl-3350	255	16	has	have	VERB
hassl-3350	255	17	the	the	DET
hassl-3350	255	18	highest	high	ADJ
hassl-3350	255	19	average	average	ADJ
hassl-3350	255	20	score	score	NOUN
hassl-3350	255	21	for	for	ADP
hassl-3350	255	22	each	each	DET
hassl-3350	255	23	item	item	NOUN
hassl-3350	255	24	of	of	ADP
hassl-3350	255	25	integrated	integrated	ADJ
hassl-3350	255	26	reporting	reporting	NOUN
hassl-3350	255	27	in	in	ADP
hassl-3350	255	28	comparison	comparison	NOUN
hassl-3350	255	29	to	to	ADP
hassl-3350	255	30	cluster	cluster	NOUN
hassl-3350	255	31	2	2	NUM
hassl-3350	255	32	and	and	CCONJ
hassl-3350	255	33	cluster	cluster	NOUN
hassl-3350	255	34	3	3	NUM
hassl-3350	255	35	.	.	PUNCT
hassl-3350	256	1	the	the	DET
hassl-3350	256	2	gap	gap	NOUN
hassl-3350	256	3	between	between	ADP
hassl-3350	256	4	cluster	cluster	NOUN
hassl-3350	256	5	1	1	NUM
hassl-3350	256	6	and	and	CCONJ
hassl-3350	256	7	cluster	cluster	NOUN
hassl-3350	256	8	2	2	NUM
hassl-3350	256	9	regarding	regard	VERB
hassl-3350	256	10	the	the	DET
hassl-3350	256	11	mean	mean	ADJ
hassl-3350	256	12	score	score	NOUN
hassl-3350	256	13	of	of	ADP
hassl-3350	256	14	disclosure	disclosure	NOUN
hassl-3350	256	15	for	for	ADP
hassl-3350	256	16	each	each	DET
hassl-3350	256	17	aspect	aspect	NOUN
hassl-3350	256	18	of	of	ADP
hassl-3350	256	19	integrated	integrated	ADJ
hassl-3350	256	20	reporting	reporting	NOUN
hassl-3350	256	21	is	be	AUX
hassl-3350	256	22	substantial	substantial	ADJ
hassl-3350	256	23	.	.	PUNCT
hassl-3350	257	1	only	only	ADV
hassl-3350	257	2	the	the	DET
hassl-3350	257	3	bas	bas	PROPN
hassl-3350	257	4	component	component	NOUN
hassl-3350	257	5	in	in	ADP
hassl-3350	257	6	cluster	cluster	NOUN
hassl-3350	257	7	1	1	NUM
hassl-3350	257	8	does	do	AUX
hassl-3350	257	9	not	not	PART
hassl-3350	257	10	have	have	VERB
hassl-3350	257	11	the	the	DET
hassl-3350	257	12	highest	high	ADJ
hassl-3350	257	13	score	score	NOUN
hassl-3350	257	14	across	across	ADP
hassl-3350	257	15	clusters	cluster	NOUN
hassl-3350	257	16	.	.	PUNCT
hassl-3350	258	1	nevertheless	nevertheless	ADV
hassl-3350	258	2	,	,	PUNCT
hassl-3350	258	3	concerning	concern	VERB
hassl-3350	258	4	the	the	DET
hassl-3350	258	5	average	average	ADJ
hassl-3350	258	6	scores	score	NOUN
hassl-3350	258	7	of	of	ADP
hassl-3350	258	8	other	other	ADJ
hassl-3350	258	9	clusters	cluster	NOUN
hassl-3350	258	10	,	,	PUNCT
hassl-3350	258	11	the	the	DET
hassl-3350	258	12	difference	difference	NOUN
hassl-3350	258	13	is	be	AUX
hassl-3350	258	14	similarly	similarly	ADV
hassl-3350	258	15	not	not	PART
hassl-3350	258	16	significant	significant	ADJ
hassl-3350	258	17	,	,	PUNCT
hassl-3350	258	18	ranging	range	VERB
hassl-3350	258	19	from	from	ADP
hassl-3350	258	20	0.02	0.02	NUM
hassl-3350	258	21	to	to	PART
hassl-3350	258	22	0.04	0.04	NUM
hassl-3350	258	23	points	point	NOUN
hassl-3350	258	24	.	.	PUNCT
hassl-3350	259	1	cluster	cluster	NOUN
hassl-3350	259	2	1	1	NUM
hassl-3350	259	3	only	only	ADV
hassl-3350	259	4	contains	contain	VERB
hassl-3350	259	5	two	two	NUM
hassl-3350	259	6	government	government	NOUN
hassl-3350	259	7	entities	entity	NOUN
hassl-3350	259	8	:	:	PUNCT
hassl-3350	259	9	the	the	DET
hassl-3350	259	10	provincial	provincial	ADJ
hassl-3350	259	11	government	government	NOUN
hassl-3350	259	12	and	and	CCONJ
hassl-3350	259	13	the	the	DET
hassl-3350	259	14	pangandaran	pangandaran	PROPN
hassl-3350	259	15	regency	regency	PROPN
hassl-3350	259	16	government	government	NOUN
hassl-3350	259	17	.	.	PUNCT
hassl-3350	260	1	provincial	provincial	ADJ
hassl-3350	260	2	governments	government	NOUN
hassl-3350	260	3	often	often	ADV
hassl-3350	260	4	have	have	VERB
hassl-3350	260	5	greater	great	ADJ
hassl-3350	260	6	organizational	organizational	ADJ
hassl-3350	260	7	complexity	complexity	NOUN
hassl-3350	260	8	and	and	CCONJ
hassl-3350	260	9	superior	superior	ADJ
hassl-3350	260	10	human	human	ADJ
hassl-3350	260	11	and	and	CCONJ
hassl-3350	260	12	capital	capital	NOUN
hassl-3350	260	13	resources	resource	NOUN
hassl-3350	260	14	than	than	ADP
hassl-3350	260	15	district	district	NOUN
hassl-3350	260	16	or	or	CCONJ
hassl-3350	260	17	city	city	NOUN
hassl-3350	260	18	governments	government	NOUN
hassl-3350	260	19	,	,	PUNCT
hassl-3350	260	20	so	so	SCONJ
hassl-3350	260	21	it	it	PRON
hassl-3350	260	22	is	be	AUX
hassl-3350	260	23	reasonable	reasonable	ADJ
hassl-3350	260	24	for	for	SCONJ
hassl-3350	260	25	them	they	PRON
hassl-3350	260	26	to	to	PART
hassl-3350	260	27	have	have	VERB
hassl-3350	260	28	the	the	DET
hassl-3350	260	29	highest	high	ADJ
hassl-3350	260	30	score	score	NOUN
hassl-3350	260	31	for	for	ADP
hassl-3350	260	32	financial	financial	ADJ
hassl-3350	260	33	reporting	reporting	NOUN
hassl-3350	260	34	disclosure	disclosure	NOUN
hassl-3350	260	35	.	.	PUNCT
hassl-3350	261	1	likewise	likewise	ADV
hassl-3350	261	2	,	,	PUNCT
hassl-3350	261	3	the	the	DET
hassl-3350	261	4	pangandaran	pangandaran	NOUN
hassl-3350	261	5	regency	regency	PROPN
hassl-3350	261	6	government	government	NOUN
hassl-3350	261	7	got	get	VERB
hassl-3350	261	8	a	a	DET
hassl-3350	261	9	high	high	ADJ
hassl-3350	261	10	score	score	NOUN
hassl-3350	261	11	for	for	ADP
hassl-3350	261	12	financial	financial	ADJ
hassl-3350	261	13	disclosure	disclosure	NOUN
hassl-3350	261	14	reporting	reporting	NOUN
hassl-3350	261	15	.	.	PUNCT
hassl-3350	262	1	pangandaran	pangandaran	PROPN
hassl-3350	262	2	regency	regency	PROPN
hassl-3350	262	3	is	be	AUX
hassl-3350	262	4	the	the	DET
hassl-3350	262	5	youngest	young	ADJ
hassl-3350	262	6	district	district	NOUN
hassl-3350	262	7	in	in	ADP
hassl-3350	262	8	west	west	PROPN
hassl-3350	262	9	java	java	PROPN
hassl-3350	262	10	,	,	PUNCT
hassl-3350	262	11	having	having	AUX
hassl-3350	262	12	been	be	AUX
hassl-3350	262	13	established	establish	VERB
hassl-3350	262	14	in	in	ADP
hassl-3350	262	15	2012	2012	NUM
hassl-3350	262	16	,	,	PUNCT
hassl-3350	262	17	hence	hence	ADV
hassl-3350	262	18	this	this	DET
hassl-3350	262	19	accomplishment	accomplishment	NOUN
hassl-3350	262	20	is	be	AUX
hassl-3350	262	21	unquestionably	unquestionably	ADV
hassl-3350	262	22	superior	superior	ADJ
hassl-3350	262	23	to	to	ADP
hassl-3350	262	24	those	those	PRON
hassl-3350	262	25	of	of	ADP
hassl-3350	262	26	older	old	ADJ
hassl-3350	262	27	municipal	municipal	ADJ
hassl-3350	262	28	and	and	CCONJ
hassl-3350	262	29	district	district	NOUN
hassl-3350	262	30	governments	government	NOUN
hassl-3350	262	31	.	.	PUNCT
hassl-3350	263	1	cluster	cluster	NOUN
hassl-3350	263	2	1	1	NUM
hassl-3350	263	3	has	have	VERB
hassl-3350	263	4	the	the	DET
hassl-3350	263	5	potential	potential	NOUN
hassl-3350	263	6	to	to	PART
hassl-3350	263	7	become	become	VERB
hassl-3350	263	8	a	a	DET
hassl-3350	263	9	benchmark	benchmark	ADJ
hassl-3350	263	10	cluster	cluster	NOUN
hassl-3350	263	11	for	for	ADP
hassl-3350	263	12	other	other	ADJ
hassl-3350	263	13	district	district	NOUN
hassl-3350	263	14	and	and	CCONJ
hassl-3350	263	15	city	city	NOUN
hassl-3350	263	16	government	government	NOUN
hassl-3350	263	17	organizations	organization	NOUN
hassl-3350	263	18	.	.	PUNCT
hassl-3350	264	1	2	2	X
hassl-3350	264	2	.	.	X
hassl-3350	264	3	cluster	cluster	NOUN
hassl-3350	264	4	2	2	NUM
hassl-3350	264	5	has	have	VERB
hassl-3350	264	6	the	the	DET
hassl-3350	264	7	second	second	ADV
hassl-3350	264	8	-	-	PUNCT
hassl-3350	264	9	highest	high	ADJ
hassl-3350	264	10	average	average	ADJ
hassl-3350	264	11	score	score	NOUN
hassl-3350	264	12	compared	compare	VERB
hassl-3350	264	13	to	to	ADP
hassl-3350	264	14	the	the	DET
hassl-3350	264	15	other	other	ADJ
hassl-3350	264	16	clusters	cluster	NOUN
hassl-3350	264	17	.	.	PUNCT
hassl-3350	265	1	even	even	ADV
hassl-3350	265	2	though	though	SCONJ
hassl-3350	265	3	this	this	DET
hassl-3350	265	4	cluster	cluster	NOUN
hassl-3350	265	5	has	have	VERB
hassl-3350	265	6	relatively	relatively	ADV
hassl-3350	265	7	high	high	ADJ
hassl-3350	265	8	org	org	ADJ
hassl-3350	265	9	component	component	NOUN
hassl-3350	265	10	values	value	NOUN
hassl-3350	265	11	,	,	PUNCT
hassl-3350	265	12	other	other	ADJ
hassl-3350	265	13	component	component	NOUN
hassl-3350	265	14	scores	score	NOUN
hassl-3350	265	15	are	be	AUX
hassl-3350	265	16	significantly	significantly	ADV
hassl-3350	265	17	lower	low	ADJ
hassl-3350	265	18	than	than	ADP
hassl-3350	265	19	in	in	ADP
hassl-3350	265	20	cluster	cluster	NOUN
hassl-3350	265	21	1	1	NUM
hassl-3350	265	22	.	.	PUNCT
hassl-3350	266	1	it	it	PRON
hassl-3350	266	2	should	should	AUX
hassl-3350	266	3	also	also	ADV
hassl-3350	266	4	be	be	AUX
hassl-3350	266	5	underlined	underline	VERB
hassl-3350	266	6	that	that	SCONJ
hassl-3350	266	7	cluster	cluster	NOUN
hassl-3350	266	8	2	2	NUM
hassl-3350	266	9	has	have	VERB
hassl-3350	266	10	the	the	DET
hassl-3350	266	11	lowest	low	ADJ
hassl-3350	266	12	component	component	NOUN
hassl-3350	266	13	scores	score	NOUN
hassl-3350	266	14	for	for	ADP
hassl-3350	266	15	bus	bus	NOUN
hassl-3350	266	16	,	,	PUNCT
hassl-3350	266	17	out	out	ADV
hassl-3350	266	18	,	,	PUNCT
hassl-3350	266	19	and	and	CCONJ
hassl-3350	266	20	bas	bas	PROPN
hassl-3350	266	21	compared	compare	VERB
hassl-3350	266	22	to	to	ADP
hassl-3350	266	23	other	other	ADJ
hassl-3350	266	24	clusters	cluster	NOUN
hassl-3350	266	25	.	.	PUNCT
hassl-3350	267	1	the	the	DET
hassl-3350	267	2	bus	bus	NOUN
hassl-3350	267	3	and	and	CCONJ
hassl-3350	267	4	out	out	ADJ
hassl-3350	267	5	components	component	NOUN
hassl-3350	267	6	are	be	AUX
hassl-3350	267	7	indicative	indicative	ADJ
hassl-3350	267	8	of	of	ADP
hassl-3350	267	9	forward	forward	ADV
hassl-3350	267	10	-	-	PUNCT
hassl-3350	267	11	looking	look	VERB
hassl-3350	267	12	information	information	NOUN
hassl-3350	267	13	since	since	SCONJ
hassl-3350	267	14	they	they	PRON
hassl-3350	267	15	describe	describe	VERB
hassl-3350	267	16	the	the	DET
hassl-3350	267	17	opportunities	opportunity	NOUN
hassl-3350	267	18	and	and	CCONJ
hassl-3350	267	19	problems	problem	NOUN
hassl-3350	267	20	that	that	PRON
hassl-3350	267	21	may	may	AUX
hassl-3350	267	22	influence	influence	VERB
hassl-3350	267	23	the	the	DET
hassl-3350	267	24	company	company	NOUN
hassl-3350	267	25	in	in	ADP
hassl-3350	267	26	the	the	DET
hassl-3350	267	27	foreseeable	foreseeable	ADJ
hassl-3350	267	28	future	future	NOUN
hassl-3350	267	29	.	.	PUNCT
hassl-3350	268	1	therefore	therefore	ADV
hassl-3350	268	2	,	,	PUNCT
hassl-3350	268	3	humanities	humanity	NOUN
hassl-3350	268	4	and	and	CCONJ
hassl-3350	268	5	social	social	ADJ
hassl-3350	268	6	sciences	science	NOUN
hassl-3350	268	7	letters	letter	NOUN
hassl-3350	268	8	,	,	PUNCT
hassl-3350	268	9	2023	2023	NUM
hassl-3350	268	10	,	,	PUNCT
hassl-3350	268	11	11(2	11(2	NUM
hassl-3350	268	12	):	):	PUNCT
hassl-3350	268	13	179	179	NUM
hassl-3350	268	14	-	-	SYM
hassl-3350	268	15	202	202	NUM
hassl-3350	268	16	189	189	NUM
hassl-3350	268	17	©	©	PROPN
hassl-3350	268	18	2023	2023	NUM
hassl-3350	268	19	conscientia	conscientia	PROPN
hassl-3350	268	20	beam	beam	PROPN
hassl-3350	268	21	.	.	PUNCT
hassl-3350	269	1	all	all	DET
hassl-3350	269	2	rights	right	NOUN
hassl-3350	269	3	reserved	reserve	VERB
hassl-3350	269	4	.	.	PUNCT
hassl-3350	270	1	poor	poor	ADJ
hassl-3350	270	2	ratings	rating	NOUN
hassl-3350	270	3	for	for	ADP
hassl-3350	270	4	the	the	DET
hassl-3350	270	5	bus	bus	NOUN
hassl-3350	270	6	and	and	CCONJ
hassl-3350	270	7	out	out	ADJ
hassl-3350	270	8	components	component	NOUN
hassl-3350	270	9	indicate	indicate	VERB
hassl-3350	270	10	that	that	SCONJ
hassl-3350	270	11	government	government	NOUN
hassl-3350	270	12	institutions	institution	NOUN
hassl-3350	270	13	in	in	ADP
hassl-3350	270	14	this	this	DET
hassl-3350	270	15	group	group	NOUN
hassl-3350	270	16	do	do	AUX
hassl-3350	270	17	not	not	PART
hassl-3350	270	18	investigate	investigate	VERB
hassl-3350	270	19	concerns	concern	NOUN
hassl-3350	270	20	pertaining	pertain	VERB
hassl-3350	270	21	to	to	ADP
hassl-3350	270	22	their	their	PRON
hassl-3350	270	23	future	future	NOUN
hassl-3350	270	24	.	.	PUNCT
hassl-3350	271	1	the	the	DET
hassl-3350	271	2	fact	fact	NOUN
hassl-3350	271	3	that	that	SCONJ
hassl-3350	271	4	the	the	DET
hassl-3350	271	5	bas	bas	PROPN
hassl-3350	271	6	score	score	NOUN
hassl-3350	271	7	is	be	AUX
hassl-3350	271	8	low	low	ADJ
hassl-3350	271	9	and	and	CCONJ
hassl-3350	271	10	the	the	DET
hassl-3350	271	11	difference	difference	NOUN
hassl-3350	271	12	is	be	AUX
hassl-3350	271	13	minor	minor	ADJ
hassl-3350	271	14	indicates	indicate	VERB
hassl-3350	271	15	that	that	SCONJ
hassl-3350	271	16	the	the	DET
hassl-3350	271	17	difference	difference	NOUN
hassl-3350	271	18	between	between	ADP
hassl-3350	271	19	cluster	cluster	NOUN
hassl-3350	271	20	1	1	NUM
hassl-3350	271	21	and	and	CCONJ
hassl-3350	271	22	cluster	cluster	NOUN
hassl-3350	271	23	3	3	NUM
hassl-3350	271	24	is	be	AUX
hassl-3350	271	25	not	not	PART
hassl-3350	271	26	statistically	statistically	ADV
hassl-3350	271	27	significant	significant	ADJ
hassl-3350	271	28	.	.	PUNCT
hassl-3350	272	1	cluster	cluster	NOUN
hassl-3350	272	2	2	2	NUM
hassl-3350	272	3	contains	contain	VERB
hassl-3350	272	4	three	three	NUM
hassl-3350	272	5	district	district	NOUN
hassl-3350	272	6	governments	government	NOUN
hassl-3350	272	7	and	and	CCONJ
hassl-3350	272	8	one	one	NUM
hassl-3350	272	9	city	city	NOUN
hassl-3350	272	10	government	government	NOUN
hassl-3350	272	11	.	.	PUNCT
hassl-3350	273	1	members	member	NOUN
hassl-3350	273	2	of	of	ADP
hassl-3350	273	3	cluster	cluster	NOUN
hassl-3350	273	4	2	2	NUM
hassl-3350	273	5	should	should	AUX
hassl-3350	273	6	enhance	enhance	VERB
hassl-3350	273	7	disclosure	disclosure	NOUN
hassl-3350	273	8	by	by	ADP
hassl-3350	273	9	providing	provide	VERB
hassl-3350	273	10	more	more	ADJ
hassl-3350	273	11	information	information	NOUN
hassl-3350	273	12	on	on	ADP
hassl-3350	273	13	the	the	DET
hassl-3350	273	14	organization	organization	NOUN
hassl-3350	273	15	's	's	PART
hassl-3350	273	16	mediumand	mediumand	NOUN
hassl-3350	273	17	long	long	ADJ
hassl-3350	273	18	-	-	PUNCT
hassl-3350	273	19	term	term	NOUN
hassl-3350	273	20	possibilities	possibility	NOUN
hassl-3350	273	21	and	and	CCONJ
hassl-3350	273	22	challenges	challenge	NOUN
hassl-3350	273	23	,	,	PUNCT
hassl-3350	273	24	as	as	ADV
hassl-3350	273	25	well	well	ADV
hassl-3350	273	26	as	as	ADP
hassl-3350	273	27	public	public	ADJ
hassl-3350	273	28	services	service	NOUN
hassl-3350	273	29	and	and	CCONJ
hassl-3350	273	30	the	the	DET
hassl-3350	273	31	process	process	NOUN
hassl-3350	273	32	of	of	ADP
hassl-3350	273	33	delivering	deliver	VERB
hassl-3350	273	34	public	public	ADJ
hassl-3350	273	35	goods	good	NOUN
hassl-3350	273	36	and	and	CCONJ
hassl-3350	273	37	services	service	NOUN
hassl-3350	273	38	to	to	ADP
hassl-3350	273	39	the	the	DET
hassl-3350	273	40	community	community	NOUN
hassl-3350	273	41	.	.	PUNCT
hassl-3350	274	1	3	3	X
hassl-3350	274	2	.	.	X
hassl-3350	274	3	cluster	cluster	NOUN
hassl-3350	274	4	3	3	NUM
hassl-3350	274	5	has	have	VERB
hassl-3350	274	6	the	the	DET
hassl-3350	274	7	lowest	low	ADJ
hassl-3350	274	8	average	average	ADJ
hassl-3350	274	9	disclosure	disclosure	NOUN
hassl-3350	274	10	score	score	NOUN
hassl-3350	274	11	compared	compare	VERB
hassl-3350	274	12	to	to	ADP
hassl-3350	274	13	the	the	DET
hassl-3350	274	14	other	other	ADJ
hassl-3350	274	15	clusters	cluster	NOUN
hassl-3350	274	16	.	.	PUNCT
hassl-3350	275	1	except	except	SCONJ
hassl-3350	275	2	for	for	ADP
hassl-3350	275	3	the	the	DET
hassl-3350	275	4	bus	bus	NOUN
hassl-3350	275	5	,	,	PUNCT
hassl-3350	275	6	out	out	ADV
hassl-3350	275	7	,	,	PUNCT
hassl-3350	275	8	and	and	CCONJ
hassl-3350	275	9	bas	bas	PROPN
hassl-3350	275	10	components	component	NOUN
hassl-3350	275	11	,	,	PUNCT
hassl-3350	275	12	all	all	DET
hassl-3350	275	13	integrated	integrated	ADJ
hassl-3350	275	14	reporting	reporting	NOUN
hassl-3350	275	15	components	component	NOUN
hassl-3350	275	16	in	in	ADP
hassl-3350	275	17	this	this	DET
hassl-3350	275	18	cluster	cluster	NOUN
hassl-3350	275	19	have	have	VERB
hassl-3350	275	20	very	very	ADV
hassl-3350	275	21	low	low	ADJ
hassl-3350	275	22	scores	score	NOUN
hassl-3350	275	23	compared	compare	VERB
hassl-3350	275	24	to	to	ADP
hassl-3350	275	25	cluster	cluster	NOUN
hassl-3350	275	26	2	2	NUM
hassl-3350	275	27	.	.	PUNCT
hassl-3350	276	1	the	the	DET
hassl-3350	276	2	average	average	ADJ
hassl-3350	276	3	disclosure	disclosure	NOUN
hassl-3350	276	4	score	score	NOUN
hassl-3350	276	5	for	for	ADP
hassl-3350	276	6	the	the	DET
hassl-3350	276	7	bus	bus	NOUN
hassl-3350	276	8	and	and	CCONJ
hassl-3350	276	9	out	out	ADJ
hassl-3350	276	10	components	component	NOUN
hassl-3350	276	11	is	be	AUX
hassl-3350	276	12	significantly	significantly	ADV
hassl-3350	276	13	bigger	big	ADJ
hassl-3350	276	14	than	than	ADP
hassl-3350	276	15	the	the	DET
hassl-3350	276	16	scores	score	NOUN
hassl-3350	276	17	in	in	ADP
hassl-3350	276	18	cluster	cluster	NOUN
hassl-3350	276	19	2	2	NUM
hassl-3350	276	20	.	.	PUNCT
hassl-3350	277	1	this	this	PRON
hassl-3350	277	2	shows	show	VERB
hassl-3350	277	3	that	that	SCONJ
hassl-3350	277	4	the	the	DET
hassl-3350	277	5	government	government	NOUN
hassl-3350	277	6	institutions	institution	NOUN
hassl-3350	277	7	in	in	ADP
hassl-3350	277	8	this	this	DET
hassl-3350	277	9	cluster	cluster	NOUN
hassl-3350	277	10	have	have	AUX
hassl-3350	277	11	identified	identify	VERB
hassl-3350	277	12	models	model	NOUN
hassl-3350	277	13	and	and	CCONJ
hassl-3350	277	14	processes	process	NOUN
hassl-3350	277	15	for	for	ADP
hassl-3350	277	16	providing	provide	VERB
hassl-3350	277	17	public	public	ADJ
hassl-3350	277	18	goods	good	NOUN
hassl-3350	277	19	and	and	CCONJ
hassl-3350	277	20	services	service	NOUN
hassl-3350	277	21	,	,	PUNCT
hassl-3350	277	22	as	as	ADV
hassl-3350	277	23	well	well	ADV
hassl-3350	277	24	as	as	ADP
hassl-3350	277	25	opportunities	opportunity	NOUN
hassl-3350	277	26	and	and	CCONJ
hassl-3350	277	27	obstacles	obstacle	NOUN
hassl-3350	277	28	for	for	ADP
hassl-3350	277	29	future	future	ADJ
hassl-3350	277	30	organizations	organization	NOUN
hassl-3350	277	31	.	.	PUNCT
hassl-3350	278	1	despite	despite	SCONJ
hassl-3350	278	2	this	this	PRON
hassl-3350	278	3	,	,	PUNCT
hassl-3350	278	4	the	the	DET
hassl-3350	278	5	government	government	NOUN
hassl-3350	278	6	organizations	organization	NOUN
hassl-3350	278	7	in	in	ADP
hassl-3350	278	8	this	this	DET
hassl-3350	278	9	cluster	cluster	NOUN
hassl-3350	278	10	should	should	AUX
hassl-3350	278	11	make	make	VERB
hassl-3350	278	12	substantial	substantial	ADJ
hassl-3350	278	13	disclosure	disclosure	NOUN
hassl-3350	278	14	quality	quality	NOUN
hassl-3350	278	15	improvements	improvement	NOUN
hassl-3350	278	16	in	in	ADP
hassl-3350	278	17	the	the	DET
hassl-3350	278	18	future	future	NOUN
hassl-3350	278	19	.	.	PUNCT
hassl-3350	279	1	this	this	DET
hassl-3350	279	2	cluster	cluster	NOUN
hassl-3350	279	3	has	have	VERB
hassl-3350	279	4	the	the	DET
hassl-3350	279	5	most	most	ADJ
hassl-3350	279	6	members	member	NOUN
hassl-3350	279	7	,	,	PUNCT
hassl-3350	279	8	with	with	ADP
hassl-3350	279	9	22	22	NUM
hassl-3350	279	10	out	out	ADP
hassl-3350	279	11	of	of	ADP
hassl-3350	279	12	28	28	NUM
hassl-3350	279	13	local	local	ADJ
hassl-3350	279	14	governments	government	NOUN
hassl-3350	279	15	,	,	PUNCT
hassl-3350	279	16	or	or	CCONJ
hassl-3350	279	17	around	around	ADP
hassl-3350	279	18	78.57	78.57	NUM
hassl-3350	279	19	%	%	NOUN
hassl-3350	279	20	,	,	PUNCT
hassl-3350	279	21	including	include	VERB
hassl-3350	279	22	14	14	NUM
hassl-3350	279	23	district	district	NOUN
hassl-3350	279	24	governments	government	NOUN
hassl-3350	279	25	and	and	CCONJ
hassl-3350	279	26	eight	eight	NUM
hassl-3350	279	27	city	city	NOUN
hassl-3350	279	28	governments	government	NOUN
hassl-3350	279	29	.	.	PUNCT
hassl-3350	280	1	this	this	PRON
hassl-3350	280	2	also	also	ADV
hassl-3350	280	3	demonstrates	demonstrate	VERB
hassl-3350	280	4	that	that	SCONJ
hassl-3350	280	5	the	the	DET
hassl-3350	280	6	majority	majority	NOUN
hassl-3350	280	7	of	of	ADP
hassl-3350	280	8	local	local	ADJ
hassl-3350	280	9	governments	government	NOUN
hassl-3350	280	10	in	in	ADP
hassl-3350	280	11	the	the	DET
hassl-3350	280	12	province	province	NOUN
hassl-3350	280	13	of	of	ADP
hassl-3350	280	14	west	west	PROPN
hassl-3350	280	15	java	java	PROPN
hassl-3350	280	16	must	must	AUX
hassl-3350	280	17	enhance	enhance	VERB
hassl-3350	280	18	the	the	DET
hassl-3350	280	19	quality	quality	NOUN
hassl-3350	280	20	of	of	ADP
hassl-3350	280	21	integrated	integrated	ADJ
hassl-3350	280	22	reporting	reporting	NOUN
hassl-3350	280	23	in	in	ADP
hassl-3350	280	24	the	the	DET
hassl-3350	280	25	future	future	NOUN
hassl-3350	280	26	.	.	PUNCT
hassl-3350	281	1	4.3	4.3	NUM
hassl-3350	281	2	.	.	PUNCT
hassl-3350	281	3	discussion	discussion	NOUN
hassl-3350	281	4	based	base	VERB
hassl-3350	281	5	on	on	ADP
hassl-3350	281	6	the	the	DET
hassl-3350	281	7	results	result	NOUN
hassl-3350	281	8	of	of	ADP
hassl-3350	281	9	the	the	DET
hassl-3350	281	10	analysis	analysis	NOUN
hassl-3350	281	11	,	,	PUNCT
hassl-3350	281	12	the	the	DET
hassl-3350	281	13	main	main	ADJ
hassl-3350	281	14	concern	concern	NOUN
hassl-3350	281	15	is	be	AUX
hassl-3350	281	16	the	the	DET
hassl-3350	281	17	poor	poor	ADJ
hassl-3350	281	18	quality	quality	NOUN
hassl-3350	281	19	of	of	ADP
hassl-3350	281	20	disclosure	disclosure	NOUN
hassl-3350	281	21	in	in	ADP
hassl-3350	281	22	the	the	DET
hassl-3350	281	23	financial	financial	ADJ
hassl-3350	281	24	statements	statement	NOUN
hassl-3350	281	25	of	of	ADP
hassl-3350	281	26	west	west	PROPN
hassl-3350	281	27	java	java	PROPN
hassl-3350	281	28	’s	’s	PART
hassl-3350	281	29	local	local	ADJ
hassl-3350	281	30	government	government	NOUN
hassl-3350	281	31	.	.	PUNCT
hassl-3350	282	1	the	the	DET
hassl-3350	282	2	transparency	transparency	NOUN
hassl-3350	282	3	of	of	ADP
hassl-3350	282	4	yearly	yearly	ADJ
hassl-3350	282	5	financial	financial	ADJ
hassl-3350	282	6	statements	statement	NOUN
hassl-3350	282	7	is	be	AUX
hassl-3350	282	8	part	part	NOUN
hassl-3350	282	9	of	of	ADP
hassl-3350	282	10	the	the	DET
hassl-3350	282	11	embodiment	embodiment	NOUN
hassl-3350	282	12	of	of	ADP
hassl-3350	282	13	good	good	ADJ
hassl-3350	282	14	governance	governance	NOUN
hassl-3350	282	15	,	,	PUNCT
hassl-3350	282	16	but	but	CCONJ
hassl-3350	282	17	the	the	DET
hassl-3350	282	18	governance	governance	NOUN
hassl-3350	282	19	section	section	NOUN
hassl-3350	282	20	(	(	PUNCT
hassl-3350	282	21	gov	gov	NOUN
hassl-3350	282	22	)	)	PUNCT
hassl-3350	282	23	has	have	VERB
hassl-3350	282	24	the	the	DET
hassl-3350	282	25	lowest	low	ADJ
hassl-3350	282	26	disclosure	disclosure	NOUN
hassl-3350	282	27	score	score	NOUN
hassl-3350	282	28	compared	compare	VERB
hassl-3350	282	29	to	to	ADP
hassl-3350	282	30	other	other	ADJ
hassl-3350	282	31	aspects	aspect	NOUN
hassl-3350	282	32	.	.	PUNCT
hassl-3350	283	1	previous	previous	ADJ
hassl-3350	283	2	research	research	NOUN
hassl-3350	283	3	has	have	AUX
hassl-3350	283	4	demonstrated	demonstrate	VERB
hassl-3350	283	5	that	that	SCONJ
hassl-3350	283	6	governance	governance	NOUN
hassl-3350	283	7	is	be	AUX
hassl-3350	283	8	the	the	DET
hassl-3350	283	9	element	element	NOUN
hassl-3350	283	10	of	of	ADP
hassl-3350	283	11	integrated	integrated	ADJ
hassl-3350	283	12	reporting	reporting	NOUN
hassl-3350	283	13	disclosure	disclosure	NOUN
hassl-3350	283	14	with	with	ADP
hassl-3350	283	15	the	the	DET
hassl-3350	283	16	greatest	great	ADJ
hassl-3350	283	17	score	score	NOUN
hassl-3350	283	18	and	and	CCONJ
hassl-3350	283	19	quality	quality	NOUN
hassl-3350	283	20	compared	compare	VERB
hassl-3350	283	21	to	to	ADP
hassl-3350	283	22	the	the	DET
hassl-3350	283	23	others	other	NOUN
hassl-3350	283	24	(	(	PUNCT
hassl-3350	283	25	pistoni	pistoni	NOUN
hassl-3350	283	26	,	,	PUNCT
hassl-3350	283	27	songini	songini	NOUN
hassl-3350	283	28	,	,	PUNCT
hassl-3350	283	29	&	&	CCONJ
hassl-3350	283	30	bavagnoli	bavagnoli	ADJ
hassl-3350	283	31	,	,	PUNCT
hassl-3350	283	32	2018	2018	NUM
hassl-3350	283	33	;	;	PUNCT
hassl-3350	283	34	vitolla	vitolla	PROPN
hassl-3350	283	35	et	et	PROPN
hassl-3350	283	36	al	al	PROPN
hassl-3350	283	37	.	.	PROPN
hassl-3350	283	38	,	,	PUNCT
hassl-3350	283	39	2020	2020	NUM
hassl-3350	283	40	)	)	PUNCT
hassl-3350	283	41	.	.	PUNCT
hassl-3350	284	1	in	in	ADP
hassl-3350	284	2	addition	addition	NOUN
hassl-3350	284	3	,	,	PUNCT
hassl-3350	284	4	the	the	DET
hassl-3350	284	5	score	score	NOUN
hassl-3350	284	6	for	for	ADP
hassl-3350	284	7	each	each	DET
hassl-3350	284	8	integrated	integrate	VERB
hassl-3350	284	9	reporting	reporting	NOUN
hassl-3350	284	10	item	item	NOUN
hassl-3350	284	11	ranges	range	VERB
hassl-3350	284	12	between	between	ADP
hassl-3350	284	13	20	20	NUM
hassl-3350	284	14	%	%	NOUN
hassl-3350	284	15	and	and	CCONJ
hassl-3350	284	16	30	30	NUM
hassl-3350	284	17	%	%	NOUN
hassl-3350	284	18	,	,	PUNCT
hassl-3350	284	19	indicating	indicate	VERB
hassl-3350	284	20	that	that	SCONJ
hassl-3350	284	21	financial	financial	ADJ
hassl-3350	284	22	statements	statement	NOUN
hassl-3350	284	23	continued	continue	VERB
hassl-3350	284	24	to	to	PART
hassl-3350	284	25	place	place	VERB
hassl-3350	284	26	a	a	DET
hassl-3350	284	27	greater	great	ADJ
hassl-3350	284	28	emphasis	emphasis	NOUN
hassl-3350	284	29	on	on	ADP
hassl-3350	284	30	explaining	explain	VERB
hassl-3350	284	31	government	government	NOUN
hassl-3350	284	32	profiles	profile	NOUN
hassl-3350	284	33	and	and	CCONJ
hassl-3350	284	34	transaction	transaction	NOUN
hassl-3350	284	35	details	detail	NOUN
hassl-3350	284	36	than	than	ADP
hassl-3350	284	37	on	on	ADP
hassl-3350	284	38	information	information	NOUN
hassl-3350	284	39	regarding	regard	VERB
hassl-3350	284	40	value	value	NOUN
hassl-3350	284	41	creation	creation	NOUN
hassl-3350	284	42	in	in	ADP
hassl-3350	284	43	government	government	NOUN
hassl-3350	284	44	institutions	institution	NOUN
hassl-3350	284	45	.	.	PUNCT
hassl-3350	285	1	the	the	DET
hassl-3350	285	2	results	result	NOUN
hassl-3350	285	3	for	for	ADP
hassl-3350	285	4	the	the	DET
hassl-3350	285	5	regional	regional	ADJ
hassl-3350	285	6	government	government	NOUN
hassl-3350	285	7	may	may	AUX
hassl-3350	285	8	indicate	indicate	VERB
hassl-3350	285	9	that	that	SCONJ
hassl-3350	285	10	its	its	PRON
hassl-3350	285	11	current	current	ADJ
hassl-3350	285	12	governance	governance	NOUN
hassl-3350	285	13	structure	structure	NOUN
hassl-3350	285	14	requires	require	VERB
hassl-3350	285	15	improvement	improvement	NOUN
hassl-3350	285	16	.	.	PUNCT
hassl-3350	286	1	due	due	ADP
hassl-3350	286	2	to	to	ADP
hassl-3350	286	3	the	the	DET
hassl-3350	286	4	lack	lack	NOUN
hassl-3350	286	5	of	of	ADP
hassl-3350	286	6	human	human	ADJ
hassl-3350	286	7	resources	resource	NOUN
hassl-3350	286	8	and	and	CCONJ
hassl-3350	286	9	the	the	DET
hassl-3350	286	10	infrastructure	infrastructure	NOUN
hassl-3350	286	11	gaps	gap	NOUN
hassl-3350	286	12	between	between	ADP
hassl-3350	286	13	the	the	DET
hassl-3350	286	14	center	center	NOUN
hassl-3350	286	15	and	and	CCONJ
hassl-3350	286	16	the	the	DET
hassl-3350	286	17	regions	region	NOUN
hassl-3350	286	18	,	,	PUNCT
hassl-3350	286	19	regional	regional	ADJ
hassl-3350	286	20	administrations	administration	NOUN
hassl-3350	286	21	in	in	ADP
hassl-3350	286	22	indonesia	indonesia	PROPN
hassl-3350	286	23	tend	tend	VERB
hassl-3350	286	24	to	to	PART
hassl-3350	286	25	restructure	restructure	VERB
hassl-3350	286	26	bureaucracy	bureaucracy	NOUN
hassl-3350	286	27	more	more	ADV
hassl-3350	286	28	slowly	slowly	ADV
hassl-3350	286	29	than	than	ADP
hassl-3350	286	30	the	the	DET
hassl-3350	286	31	central	central	ADJ
hassl-3350	286	32	government	government	NOUN
hassl-3350	286	33	.	.	PUNCT
hassl-3350	287	1	this	this	PRON
hassl-3350	287	2	can	can	AUX
hassl-3350	287	3	also	also	ADV
hassl-3350	287	4	lead	lead	VERB
hassl-3350	287	5	to	to	ADP
hassl-3350	287	6	deficiencies	deficiency	NOUN
hassl-3350	287	7	in	in	ADP
hassl-3350	287	8	financial	financial	ADJ
hassl-3350	287	9	statement	statement	NOUN
hassl-3350	287	10	disclosure	disclosure	NOUN
hassl-3350	287	11	(	(	PUNCT
hassl-3350	287	12	firman	firman	NOUN
hassl-3350	287	13	,	,	PUNCT
hassl-3350	287	14	2009	2009	NUM
hassl-3350	287	15	)	)	PUNCT
hassl-3350	287	16	.	.	PUNCT
hassl-3350	288	1	the	the	DET
hassl-3350	288	2	low	low	ADJ
hassl-3350	288	3	quality	quality	NOUN
hassl-3350	288	4	of	of	ADP
hassl-3350	288	5	financial	financial	ADJ
hassl-3350	288	6	reporting	reporting	NOUN
hassl-3350	288	7	is	be	AUX
hassl-3350	288	8	also	also	ADV
hassl-3350	288	9	confirmed	confirm	VERB
hassl-3350	288	10	by	by	ADP
hassl-3350	288	11	the	the	DET
hassl-3350	288	12	fact	fact	NOUN
hassl-3350	288	13	that	that	SCONJ
hassl-3350	288	14	there	there	PRON
hassl-3350	288	15	are	be	VERB
hassl-3350	288	16	still	still	ADV
hassl-3350	288	17	many	many	ADJ
hassl-3350	288	18	integrated	integrated	ADJ
hassl-3350	288	19	reporting	reporting	NOUN
hassl-3350	288	20	disclosure	disclosure	NOUN
hassl-3350	288	21	items	item	NOUN
hassl-3350	288	22	that	that	PRON
hassl-3350	288	23	are	be	AUX
hassl-3350	288	24	assigned	assign	VERB
hassl-3350	288	25	a	a	DET
hassl-3350	288	26	score	score	NOUN
hassl-3350	288	27	of	of	ADP
hassl-3350	288	28	0	0	NUM
hassl-3350	288	29	or	or	CCONJ
hassl-3350	288	30	are	be	AUX
hassl-3350	288	31	not	not	PART
hassl-3350	288	32	disclosed	disclose	VERB
hassl-3350	288	33	at	at	ADV
hassl-3350	288	34	all	all	ADV
hassl-3350	288	35	.	.	PUNCT
hassl-3350	289	1	this	this	PRON
hassl-3350	289	2	may	may	AUX
hassl-3350	289	3	be	be	AUX
hassl-3350	289	4	attributed	attribute	VERB
hassl-3350	289	5	to	to	ADP
hassl-3350	289	6	a	a	DET
hassl-3350	289	7	lack	lack	NOUN
hassl-3350	289	8	of	of	ADP
hassl-3350	289	9	awareness	awareness	NOUN
hassl-3350	289	10	of	of	ADP
hassl-3350	289	11	integrated	integrated	ADJ
hassl-3350	289	12	reporting	reporting	NOUN
hassl-3350	289	13	in	in	ADP
hassl-3350	289	14	indonesia	indonesia	PROPN
hassl-3350	289	15	,	,	PUNCT
hassl-3350	289	16	particularly	particularly	ADV
hassl-3350	289	17	within	within	ADP
hassl-3350	289	18	the	the	DET
hassl-3350	289	19	government	government	NOUN
hassl-3350	289	20	sector	sector	NOUN
hassl-3350	289	21	.	.	PUNCT
hassl-3350	290	1	the	the	DET
hassl-3350	290	2	indonesian	indonesian	ADJ
hassl-3350	290	3	government	government	NOUN
hassl-3350	290	4	sector	sector	NOUN
hassl-3350	290	5	is	be	AUX
hassl-3350	290	6	still	still	ADV
hassl-3350	290	7	primarily	primarily	ADV
hassl-3350	290	8	focused	focus	VERB
hassl-3350	290	9	on	on	ADP
hassl-3350	290	10	completing	complete	VERB
hassl-3350	290	11	financial	financial	ADJ
hassl-3350	290	12	statements	statement	NOUN
hassl-3350	290	13	for	for	ADP
hassl-3350	290	14	state	state	NOUN
hassl-3350	290	15	financial	financial	ADJ
hassl-3350	290	16	management	management	NOUN
hassl-3350	290	17	responsibility	responsibility	NOUN
hassl-3350	290	18	(	(	PUNCT
hassl-3350	290	19	harun	harun	PROPN
hassl-3350	290	20	&	&	CCONJ
hassl-3350	290	21	kamase	kamase	PROPN
hassl-3350	290	22	,	,	PUNCT
hassl-3350	290	23	2012	2012	NUM
hassl-3350	290	24	)	)	PUNCT
hassl-3350	290	25	.	.	PUNCT
hassl-3350	291	1	there	there	PRON
hassl-3350	291	2	is	be	VERB
hassl-3350	291	3	already	already	ADV
hassl-3350	291	4	a	a	DET
hassl-3350	291	5	report	report	NOUN
hassl-3350	291	6	that	that	PRON
hassl-3350	291	7	measures	measure	VERB
hassl-3350	291	8	the	the	DET
hassl-3350	291	9	government	government	NOUN
hassl-3350	291	10	's	's	PART
hassl-3350	291	11	comprehensive	comprehensive	ADJ
hassl-3350	291	12	performance	performance	NOUN
hassl-3350	291	13	,	,	PUNCT
hassl-3350	291	14	namely	namely	ADV
hassl-3350	291	15	the	the	DET
hassl-3350	291	16	government	government	NOUN
hassl-3350	291	17	institutions	institution	NOUN
hassl-3350	291	18	'	'	PART
hassl-3350	291	19	accountability	accountability	NOUN
hassl-3350	291	20	and	and	CCONJ
hassl-3350	291	21	performance	performance	NOUN
hassl-3350	291	22	report	report	NOUN
hassl-3350	291	23	(	(	PUNCT
hassl-3350	291	24	gipar	gipar	NOUN
hassl-3350	291	25	)	)	PUNCT
hassl-3350	291	26	.	.	PUNCT
hassl-3350	292	1	however	however	ADV
hassl-3350	292	2	,	,	PUNCT
hassl-3350	292	3	this	this	DET
hassl-3350	292	4	report	report	NOUN
hassl-3350	292	5	is	be	AUX
hassl-3350	292	6	difficult	difficult	ADJ
hassl-3350	292	7	to	to	PART
hassl-3350	292	8	access	access	VERB
hassl-3350	292	9	and	and	CCONJ
hassl-3350	292	10	is	be	AUX
hassl-3350	292	11	deemed	deem	VERB
hassl-3350	292	12	to	to	PART
hassl-3350	292	13	only	only	ADV
hassl-3350	292	14	highlight	highlight	VERB
hassl-3350	292	15	governance	governance	NOUN
hassl-3350	292	16	formalities	formality	NOUN
hassl-3350	292	17	(	(	PUNCT
hassl-3350	292	18	adiputra	adiputra	PROPN
hassl-3350	292	19	et	et	PROPN
hassl-3350	292	20	al	al	PROPN
hassl-3350	292	21	.	.	PROPN
hassl-3350	292	22	,	,	PUNCT
hassl-3350	292	23	2018	2018	NUM
hassl-3350	292	24	)	)	PUNCT
hassl-3350	292	25	.	.	PUNCT
hassl-3350	293	1	integrated	integrate	VERB
hassl-3350	293	2	reporting	reporting	NOUN
hassl-3350	293	3	is	be	AUX
hassl-3350	293	4	considered	consider	VERB
hassl-3350	293	5	extravagant	extravagant	ADJ
hassl-3350	293	6	by	by	ADP
hassl-3350	293	7	the	the	DET
hassl-3350	293	8	public	public	ADJ
hassl-3350	293	9	sector	sector	NOUN
hassl-3350	293	10	.	.	PUNCT
hassl-3350	294	1	however	however	ADV
hassl-3350	294	2	,	,	PUNCT
hassl-3350	294	3	research	research	NOUN
hassl-3350	294	4	demonstrates	demonstrate	VERB
hassl-3350	294	5	that	that	SCONJ
hassl-3350	294	6	in	in	ADP
hassl-3350	294	7	various	various	ADJ
hassl-3350	294	8	countries	country	NOUN
hassl-3350	294	9	that	that	PRON
hassl-3350	294	10	use	use	VERB
hassl-3350	294	11	an	an	DET
hassl-3350	294	12	integrated	integrated	ADJ
hassl-3350	294	13	reporting	reporting	NOUN
hassl-3350	294	14	framework	framework	NOUN
hassl-3350	294	15	to	to	PART
hassl-3350	294	16	compile	compile	VERB
hassl-3350	294	17	government	government	NOUN
hassl-3350	294	18	annual	annual	ADJ
hassl-3350	294	19	reports	report	NOUN
hassl-3350	294	20	,	,	PUNCT
hassl-3350	294	21	users	user	NOUN
hassl-3350	294	22	or	or	CCONJ
hassl-3350	294	23	the	the	DET
hassl-3350	294	24	public	public	ADJ
hassl-3350	294	25	perceive	perceive	NOUN
hassl-3350	294	26	the	the	DET
hassl-3350	294	27	preparation	preparation	NOUN
hassl-3350	294	28	of	of	ADP
hassl-3350	294	29	integrated	integrated	ADJ
hassl-3350	294	30	reporting	reporting	NOUN
hassl-3350	294	31	as	as	ADP
hassl-3350	294	32	a	a	DET
hassl-3350	294	33	more	more	ADV
hassl-3350	294	34	comprehensive	comprehensive	ADJ
hassl-3350	294	35	form	form	NOUN
hassl-3350	294	36	of	of	ADP
hassl-3350	294	37	accountability	accountability	NOUN
hassl-3350	294	38	from	from	ADP
hassl-3350	294	39	government	government	NOUN
hassl-3350	294	40	agencies	agency	NOUN
hassl-3350	294	41	and	and	CCONJ
hassl-3350	294	42	that	that	SCONJ
hassl-3350	294	43	it	it	PRON
hassl-3350	294	44	can	can	AUX
hassl-3350	294	45	increase	increase	VERB
hassl-3350	294	46	user	user	NOUN
hassl-3350	294	47	and/or	and/or	CCONJ
hassl-3350	294	48	public	public	ADJ
hassl-3350	294	49	comprehension	comprehension	NOUN
hassl-3350	294	50	of	of	ADP
hassl-3350	294	51	business	business	NOUN
hassl-3350	294	52	processes	process	NOUN
hassl-3350	294	53	and	and	CCONJ
hassl-3350	294	54	prospects	prospect	NOUN
hassl-3350	294	55	of	of	ADP
hassl-3350	294	56	government	government	NOUN
hassl-3350	294	57	organizations	organization	NOUN
hassl-3350	294	58	(	(	PUNCT
hassl-3350	294	59	bartocci	bartocci	NOUN
hassl-3350	294	60	&	&	CCONJ
hassl-3350	294	61	picciaia	picciaia	PROPN
hassl-3350	294	62	,	,	PUNCT
hassl-3350	294	63	2013	2013	NUM
hassl-3350	294	64	;	;	PUNCT
hassl-3350	294	65	bartolacci	bartolacci	PROPN
hassl-3350	294	66	et	et	PROPN
hassl-3350	294	67	al	al	PROPN
hassl-3350	294	68	.	.	PROPN
hassl-3350	294	69	,	,	PUNCT
hassl-3350	294	70	2022	2022	NUM
hassl-3350	294	71	)	)	PUNCT
hassl-3350	294	72	.	.	PUNCT
hassl-3350	295	1	the	the	DET
hassl-3350	295	2	next	next	ADJ
hassl-3350	295	3	fact	fact	NOUN
hassl-3350	295	4	is	be	AUX
hassl-3350	295	5	that	that	SCONJ
hassl-3350	295	6	the	the	DET
hassl-3350	295	7	quality	quality	NOUN
hassl-3350	295	8	of	of	ADP
hassl-3350	295	9	disclosure	disclosure	NOUN
hassl-3350	295	10	in	in	ADP
hassl-3350	295	11	the	the	DET
hassl-3350	295	12	government	government	NOUN
hassl-3350	295	13	's	's	PART
hassl-3350	295	14	annual	annual	ADJ
hassl-3350	295	15	financial	financial	ADJ
hassl-3350	295	16	statements	statement	NOUN
hassl-3350	295	17	is	be	AUX
hassl-3350	295	18	still	still	ADV
hassl-3350	295	19	negligible	negligible	ADJ
hassl-3350	295	20	.	.	PUNCT
hassl-3350	296	1	although	although	SCONJ
hassl-3350	296	2	there	there	PRON
hassl-3350	296	3	has	have	AUX
hassl-3350	296	4	been	be	AUX
hassl-3350	296	5	a	a	DET
hassl-3350	296	6	significant	significant	ADJ
hassl-3350	296	7	increase	increase	NOUN
hassl-3350	296	8	in	in	ADP
hassl-3350	296	9	the	the	DET
hassl-3350	296	10	number	number	NOUN
hassl-3350	296	11	of	of	ADP
hassl-3350	296	12	integrated	integrate	VERB
hassl-3350	296	13	report	report	NOUN
hassl-3350	296	14	disclosure	disclosure	NOUN
hassl-3350	296	15	elements	element	NOUN
hassl-3350	296	16	,	,	PUNCT
hassl-3350	296	17	efforts	effort	NOUN
hassl-3350	296	18	are	be	AUX
hassl-3350	296	19	still	still	ADV
hassl-3350	296	20	required	require	VERB
hassl-3350	296	21	to	to	PART
hassl-3350	296	22	enhance	enhance	VERB
hassl-3350	296	23	the	the	DET
hassl-3350	296	24	quality	quality	NOUN
hassl-3350	296	25	of	of	ADP
hassl-3350	296	26	disclosure	disclosure	NOUN
hassl-3350	296	27	in	in	ADP
hassl-3350	296	28	the	the	DET
hassl-3350	296	29	annual	annual	ADJ
hassl-3350	296	30	financial	financial	ADJ
hassl-3350	296	31	statements	statement	NOUN
hassl-3350	296	32	.	.	PUNCT
hassl-3350	297	1	financial	financial	ADJ
hassl-3350	297	2	accounting	accounting	NOUN
hassl-3350	297	3	humanities	humanity	NOUN
hassl-3350	297	4	and	and	CCONJ
hassl-3350	297	5	social	social	ADJ
hassl-3350	297	6	sciences	science	NOUN
hassl-3350	297	7	letters	letter	NOUN
hassl-3350	297	8	,	,	PUNCT
hassl-3350	297	9	2023	2023	NUM
hassl-3350	297	10	,	,	PUNCT
hassl-3350	297	11	11(2	11(2	NUM
hassl-3350	297	12	):	):	PUNCT
hassl-3350	297	13	179	179	NUM
hassl-3350	297	14	-	-	SYM
hassl-3350	297	15	202	202	NUM
hassl-3350	297	16	190	190	NUM
hassl-3350	297	17	©	©	PROPN
hassl-3350	297	18	2023	2023	NUM
hassl-3350	297	19	conscientia	conscientia	PROPN
hassl-3350	297	20	beam	beam	PROPN
hassl-3350	297	21	.	.	PUNCT
hassl-3350	298	1	all	all	DET
hassl-3350	298	2	rights	right	NOUN
hassl-3350	298	3	reserved	reserve	VERB
hassl-3350	298	4	.	.	PUNCT
hassl-3350	298	5	is	be	AUX
hassl-3350	298	6	primarily	primarily	ADV
hassl-3350	298	7	concerned	concerned	ADJ
hassl-3350	298	8	with	with	ADP
hassl-3350	298	9	disclosure	disclosure	NOUN
hassl-3350	298	10	as	as	ADP
hassl-3350	298	11	a	a	DET
hassl-3350	298	12	tool	tool	NOUN
hassl-3350	298	13	for	for	ADP
hassl-3350	298	14	improved	improved	ADJ
hassl-3350	298	15	communication	communication	NOUN
hassl-3350	298	16	(	(	PUNCT
hassl-3350	298	17	la	la	X
hassl-3350	298	18	torre	torre	PROPN
hassl-3350	298	19	,	,	PUNCT
hassl-3350	298	20	sabelfeld	sabelfeld	NOUN
hassl-3350	298	21	,	,	PUNCT
hassl-3350	298	22	blomkvist	blomkvist	ADJ
hassl-3350	298	23	,	,	PUNCT
hassl-3350	298	24	tarquinio	tarquinio	ADJ
hassl-3350	298	25	,	,	PUNCT
hassl-3350	298	26	&	&	CCONJ
hassl-3350	298	27	dumay	dumay	PROPN
hassl-3350	298	28	,	,	PUNCT
hassl-3350	298	29	2018	2018	NUM
hassl-3350	298	30	)	)	PUNCT
hassl-3350	298	31	.	.	PUNCT
hassl-3350	299	1	the	the	DET
hassl-3350	299	2	average	average	ADJ
hassl-3350	299	3	public	public	ADJ
hassl-3350	299	4	sector	sector	NOUN
hassl-3350	299	5	financial	financial	ADJ
hassl-3350	299	6	report	report	NOUN
hassl-3350	299	7	includes	include	VERB
hassl-3350	299	8	a	a	DET
hassl-3350	299	9	budget	budget	NOUN
hassl-3350	299	10	report	report	NOUN
hassl-3350	299	11	,	,	PUNCT
hassl-3350	299	12	which	which	PRON
hassl-3350	299	13	is	be	AUX
hassl-3350	299	14	a	a	DET
hassl-3350	299	15	key	key	ADJ
hassl-3350	299	16	public	public	ADJ
hassl-3350	299	17	obligation	obligation	NOUN
hassl-3350	299	18	(	(	PUNCT
hassl-3350	299	19	rusdi	rusdi	NOUN
hassl-3350	299	20	&	&	CCONJ
hassl-3350	299	21	suprianto	suprianto	PROPN
hassl-3350	299	22	,	,	PUNCT
hassl-3350	299	23	2022	2022	NUM
hassl-3350	299	24	)	)	PUNCT
hassl-3350	299	25	.	.	PUNCT
hassl-3350	300	1	government	government	NOUN
hassl-3350	300	2	financial	financial	ADJ
hassl-3350	300	3	statements	statement	NOUN
hassl-3350	300	4	must	must	AUX
hassl-3350	300	5	be	be	AUX
hassl-3350	300	6	bolstered	bolster	VERB
hassl-3350	300	7	so	so	SCONJ
hassl-3350	300	8	that	that	SCONJ
hassl-3350	300	9	they	they	PRON
hassl-3350	300	10	not	not	PART
hassl-3350	300	11	only	only	ADV
hassl-3350	300	12	expose	expose	VERB
hassl-3350	300	13	the	the	DET
hassl-3350	300	14	specifics	specific	NOUN
hassl-3350	300	15	of	of	ADP
hassl-3350	300	16	government	government	NOUN
hassl-3350	300	17	transactions	transaction	NOUN
hassl-3350	300	18	and	and	CCONJ
hassl-3350	300	19	balances	balance	NOUN
hassl-3350	300	20	but	but	CCONJ
hassl-3350	300	21	also	also	ADV
hassl-3350	300	22	define	define	VERB
hassl-3350	300	23	the	the	DET
hassl-3350	300	24	structure	structure	NOUN
hassl-3350	300	25	and	and	CCONJ
hassl-3350	300	26	functions	function	NOUN
hassl-3350	300	27	of	of	ADP
hassl-3350	300	28	the	the	DET
hassl-3350	300	29	government	government	NOUN
hassl-3350	300	30	in	in	ADP
hassl-3350	300	31	relation	relation	NOUN
hassl-3350	300	32	to	to	ADP
hassl-3350	300	33	government	government	NOUN
hassl-3350	300	34	business	business	NOUN
hassl-3350	300	35	processes	process	NOUN
hassl-3350	300	36	(	(	PUNCT
hassl-3350	300	37	manes	mane	NOUN
hassl-3350	300	38	-	-	PUNCT
hassl-3350	300	39	rossi	rossi	ADJ
hassl-3350	300	40	,	,	PUNCT
hassl-3350	300	41	2018	2018	NUM
hassl-3350	300	42	;	;	PUNCT
hassl-3350	300	43	manes	mane	NOUN
hassl-3350	300	44	-	-	PUNCT
hassl-3350	300	45	rossi	rossi	PROPN
hassl-3350	300	46	&	&	CCONJ
hassl-3350	300	47	orelli	orelli	ADJ
hassl-3350	300	48	,	,	PUNCT
hassl-3350	300	49	2020	2020	NUM
hassl-3350	300	50	)	)	PUNCT
hassl-3350	300	51	.	.	PUNCT
hassl-3350	301	1	it	it	PRON
hassl-3350	301	2	is	be	AUX
hassl-3350	301	3	currently	currently	ADV
hassl-3350	301	4	difficult	difficult	ADJ
hassl-3350	301	5	for	for	SCONJ
hassl-3350	301	6	the	the	DET
hassl-3350	301	7	indonesian	indonesian	ADJ
hassl-3350	301	8	government	government	NOUN
hassl-3350	301	9	accounting	accounting	NOUN
hassl-3350	301	10	standards	standard	NOUN
hassl-3350	301	11	to	to	PART
hassl-3350	301	12	accomplish	accomplish	VERB
hassl-3350	301	13	this	this	PRON
hassl-3350	301	14	,	,	PUNCT
hassl-3350	301	15	so	so	ADV
hassl-3350	301	16	future	future	ADJ
hassl-3350	301	17	collaboration	collaboration	NOUN
hassl-3350	301	18	or	or	CCONJ
hassl-3350	301	19	the	the	DET
hassl-3350	301	20	use	use	NOUN
hassl-3350	301	21	of	of	ADP
hassl-3350	301	22	additional	additional	ADJ
hassl-3350	301	23	standards	standard	NOUN
hassl-3350	301	24	for	for	ADP
hassl-3350	301	25	the	the	DET
hassl-3350	301	26	disclosure	disclosure	NOUN
hassl-3350	301	27	of	of	ADP
hassl-3350	301	28	government	government	NOUN
hassl-3350	301	29	financial	financial	ADJ
hassl-3350	301	30	accounts	account	NOUN
hassl-3350	301	31	is	be	AUX
hassl-3350	301	32	strongly	strongly	ADV
hassl-3350	301	33	suggested	suggest	VERB
hassl-3350	301	34	.	.	PUNCT
hassl-3350	302	1	the	the	DET
hassl-3350	302	2	results	result	NOUN
hassl-3350	302	3	of	of	ADP
hassl-3350	302	4	the	the	DET
hassl-3350	302	5	cluster	cluster	NOUN
hassl-3350	302	6	study	study	NOUN
hassl-3350	302	7	also	also	ADV
hassl-3350	302	8	suggest	suggest	VERB
hassl-3350	302	9	that	that	SCONJ
hassl-3350	302	10	the	the	DET
hassl-3350	302	11	majority	majority	NOUN
hassl-3350	302	12	of	of	ADP
hassl-3350	302	13	local	local	ADJ
hassl-3350	302	14	governments	government	NOUN
hassl-3350	302	15	in	in	ADP
hassl-3350	302	16	west	west	PROPN
hassl-3350	302	17	java	java	PROPN
hassl-3350	302	18	remain	remain	VERB
hassl-3350	302	19	in	in	ADP
hassl-3350	302	20	the	the	DET
hassl-3350	302	21	third	third	ADJ
hassl-3350	302	22	cluster	cluster	NOUN
hassl-3350	302	23	or	or	CCONJ
hassl-3350	302	24	the	the	DET
hassl-3350	302	25	cluster	cluster	NOUN
hassl-3350	302	26	with	with	ADP
hassl-3350	302	27	an	an	DET
hassl-3350	302	28	average	average	ADJ
hassl-3350	302	29	score	score	NOUN
hassl-3350	302	30	for	for	ADP
hassl-3350	302	31	financial	financial	ADJ
hassl-3350	302	32	statement	statement	NOUN
hassl-3350	302	33	disclosures	disclosure	NOUN
hassl-3350	302	34	that	that	PRON
hassl-3350	302	35	have	have	AUX
hassl-3350	302	36	not	not	PART
hassl-3350	302	37	been	be	AUX
hassl-3350	302	38	good	good	ADJ
hassl-3350	302	39	.	.	PUNCT
hassl-3350	303	1	there	there	PRON
hassl-3350	303	2	is	be	VERB
hassl-3350	303	3	certainly	certainly	ADV
hassl-3350	303	4	room	room	NOUN
hassl-3350	303	5	for	for	ADP
hassl-3350	303	6	improvement	improvement	NOUN
hassl-3350	303	7	,	,	PUNCT
hassl-3350	303	8	particularly	particularly	ADV
hassl-3350	303	9	in	in	ADP
hassl-3350	303	10	terms	term	NOUN
hassl-3350	303	11	of	of	ADP
hassl-3350	303	12	information	information	NOUN
hassl-3350	303	13	regarding	regard	VERB
hassl-3350	303	14	business	business	NOUN
hassl-3350	303	15	strategies	strategy	NOUN
hassl-3350	303	16	,	,	PUNCT
hassl-3350	303	17	risks	risk	NOUN
hassl-3350	303	18	,	,	PUNCT
hassl-3350	303	19	and	and	CCONJ
hassl-3350	303	20	the	the	DET
hassl-3350	303	21	basis	basis	NOUN
hassl-3350	303	22	for	for	ADP
hassl-3350	303	23	financial	financial	ADJ
hassl-3350	303	24	reporting	reporting	NOUN
hassl-3350	303	25	.	.	PUNCT
hassl-3350	304	1	transparency	transparency	NOUN
hassl-3350	304	2	and	and	CCONJ
hassl-3350	304	3	accountability	accountability	NOUN
hassl-3350	304	4	are	be	AUX
hassl-3350	304	5	the	the	DET
hassl-3350	304	6	manifestations	manifestation	NOUN
hassl-3350	304	7	of	of	ADP
hassl-3350	304	8	the	the	DET
hassl-3350	304	9	implementation	implementation	NOUN
hassl-3350	304	10	of	of	ADP
hassl-3350	304	11	sustainable	sustainable	ADJ
hassl-3350	304	12	development	development	NOUN
hassl-3350	304	13	goals	goal	NOUN
hassl-3350	304	14	(	(	PUNCT
hassl-3350	304	15	sdg	sdg	NOUN
hassl-3350	304	16	)	)	PUNCT
hassl-3350	304	17	in	in	ADP
hassl-3350	304	18	government	government	NOUN
hassl-3350	304	19	initiatives	initiative	NOUN
hassl-3350	304	20	.	.	PUNCT
hassl-3350	305	1	consequently	consequently	ADV
hassl-3350	305	2	,	,	PUNCT
hassl-3350	305	3	the	the	DET
hassl-3350	305	4	government	government	NOUN
hassl-3350	305	5	has	have	AUX
hassl-3350	305	6	recently	recently	ADV
hassl-3350	305	7	developed	develop	VERB
hassl-3350	305	8	the	the	DET
hassl-3350	305	9	notion	notion	NOUN
hassl-3350	305	10	of	of	ADP
hassl-3350	305	11	internationally	internationally	ADV
hassl-3350	305	12	acceptable	acceptable	ADJ
hassl-3350	305	13	financial	financial	ADJ
hassl-3350	305	14	reporting	reporting	NOUN
hassl-3350	305	15	.	.	PUNCT
hassl-3350	306	1	the	the	DET
hassl-3350	306	2	financial	financial	ADJ
hassl-3350	306	3	statements	statement	NOUN
hassl-3350	306	4	are	be	AUX
hassl-3350	306	5	overly	overly	ADV
hassl-3350	306	6	focused	focused	ADJ
hassl-3350	306	7	on	on	ADP
hassl-3350	306	8	financial	financial	ADJ
hassl-3350	306	9	performance	performance	NOUN
hassl-3350	306	10	,	,	PUNCT
hassl-3350	306	11	which	which	PRON
hassl-3350	306	12	makes	make	VERB
hassl-3350	306	13	it	it	PRON
hassl-3350	306	14	difficult	difficult	ADJ
hassl-3350	306	15	to	to	PART
hassl-3350	306	16	correlate	correlate	VERB
hassl-3350	306	17	them	they	PRON
hassl-3350	306	18	to	to	ADP
hassl-3350	306	19	the	the	DET
hassl-3350	306	20	sdgs	sdgs	NOUN
hassl-3350	306	21	.	.	PUNCT
hassl-3350	307	1	utilizing	utilize	VERB
hassl-3350	307	2	an	an	DET
hassl-3350	307	3	integrated	integrated	ADJ
hassl-3350	307	4	reporting	reporting	NOUN
hassl-3350	307	5	system	system	NOUN
hassl-3350	307	6	will	will	AUX
hassl-3350	307	7	make	make	VERB
hassl-3350	307	8	integrating	integrate	VERB
hassl-3350	307	9	sdg	sdg	NOUN
hassl-3350	307	10	components	component	NOUN
hassl-3350	307	11	into	into	ADP
hassl-3350	307	12	government	government	NOUN
hassl-3350	307	13	bodies	body	NOUN
hassl-3350	307	14	'	'	PART
hassl-3350	307	15	financial	financial	ADJ
hassl-3350	307	16	statements	statement	NOUN
hassl-3350	307	17	easier	easy	ADJ
hassl-3350	307	18	in	in	ADP
hassl-3350	307	19	the	the	DET
hassl-3350	307	20	future	future	NOUN
hassl-3350	307	21	(	(	PUNCT
hassl-3350	307	22	corvino	corvino	NOUN
hassl-3350	307	23	,	,	PUNCT
hassl-3350	307	24	doni	doni	PROPN
hassl-3350	307	25	,	,	PUNCT
hassl-3350	307	26	&	&	CCONJ
hassl-3350	307	27	bianchi	bianchi	PROPN
hassl-3350	307	28	martini	martini	PROPN
hassl-3350	307	29	,	,	PUNCT
hassl-3350	307	30	2020	2020	NUM
hassl-3350	307	31	)	)	PUNCT
hassl-3350	307	32	.	.	PUNCT
hassl-3350	308	1	prior	prior	ADJ
hassl-3350	308	2	research	research	NOUN
hassl-3350	308	3	has	have	AUX
hassl-3350	308	4	demonstrated	demonstrate	VERB
hassl-3350	308	5	that	that	SCONJ
hassl-3350	308	6	the	the	DET
hassl-3350	308	7	inclusion	inclusion	NOUN
hassl-3350	308	8	of	of	ADP
hassl-3350	308	9	sdgs	sdgs	NOUN
hassl-3350	308	10	in	in	ADP
hassl-3350	308	11	government	government	NOUN
hassl-3350	308	12	financial	financial	ADJ
hassl-3350	308	13	statements	statement	NOUN
hassl-3350	308	14	has	have	AUX
hassl-3350	308	15	become	become	VERB
hassl-3350	308	16	a	a	DET
hassl-3350	308	17	global	global	ADJ
hassl-3350	308	18	requirement	requirement	NOUN
hassl-3350	308	19	,	,	PUNCT
hassl-3350	308	20	and	and	CCONJ
hassl-3350	308	21	one	one	NUM
hassl-3350	308	22	approach	approach	NOUN
hassl-3350	308	23	to	to	PART
hassl-3350	308	24	make	make	VERB
hassl-3350	308	25	this	this	PRON
hassl-3350	308	26	a	a	DET
hassl-3350	308	27	reality	reality	NOUN
hassl-3350	308	28	is	be	AUX
hassl-3350	308	29	to	to	PART
hassl-3350	308	30	implement	implement	VERB
hassl-3350	308	31	other	other	ADJ
hassl-3350	308	32	standard	standard	ADJ
hassl-3350	308	33	frameworks	framework	NOUN
hassl-3350	308	34	outside	outside	ADV
hassl-3350	308	35	of	of	ADP
hassl-3350	308	36	accounting	accounting	NOUN
hassl-3350	308	37	standards	standard	NOUN
hassl-3350	308	38	.	.	PUNCT
hassl-3350	309	1	in	in	ADP
hassl-3350	309	2	short	short	ADJ
hassl-3350	309	3	,	,	PUNCT
hassl-3350	309	4	an	an	DET
hassl-3350	309	5	integrated	integrated	ADJ
hassl-3350	309	6	reporting	reporting	NOUN
hassl-3350	309	7	structure	structure	NOUN
hassl-3350	309	8	can	can	AUX
hassl-3350	309	9	bridge	bridge	VERB
hassl-3350	309	10	this	this	DET
hassl-3350	309	11	gap	gap	NOUN
hassl-3350	309	12	(	(	PUNCT
hassl-3350	309	13	pizzi	pizzi	PROPN
hassl-3350	309	14	,	,	PUNCT
hassl-3350	309	15	rosati	rosati	PROPN
hassl-3350	309	16	,	,	PUNCT
hassl-3350	309	17	&	&	CCONJ
hassl-3350	309	18	venturelli	venturelli	PROPN
hassl-3350	309	19	,	,	PUNCT
hassl-3350	309	20	2021	2021	NUM
hassl-3350	309	21	)	)	PUNCT
hassl-3350	309	22	.	.	PUNCT
hassl-3350	310	1	the	the	DET
hassl-3350	310	2	implications	implication	NOUN
hassl-3350	310	3	of	of	ADP
hassl-3350	310	4	integrated	integrated	ADJ
hassl-3350	310	5	reporting	reporting	NOUN
hassl-3350	310	6	in	in	ADP
hassl-3350	310	7	government	government	NOUN
hassl-3350	310	8	will	will	AUX
hassl-3350	310	9	be	be	AUX
hassl-3350	310	10	inextricably	inextricably	ADV
hassl-3350	310	11	linked	link	VERB
hassl-3350	310	12	to	to	ADP
hassl-3350	310	13	the	the	DET
hassl-3350	310	14	two	two	NUM
hassl-3350	310	15	fundamental	fundamental	ADJ
hassl-3350	310	16	concepts	concept	NOUN
hassl-3350	310	17	of	of	ADP
hassl-3350	310	18	integrated	integrated	ADJ
hassl-3350	310	19	reporting	reporting	NOUN
hassl-3350	310	20	,	,	PUNCT
hassl-3350	310	21	namely	namely	ADV
hassl-3350	310	22	integrated	integrated	ADJ
hassl-3350	310	23	thinking	thinking	NOUN
hassl-3350	310	24	and	and	CCONJ
hassl-3350	310	25	value	value	NOUN
hassl-3350	310	26	generation	generation	NOUN
hassl-3350	310	27	.	.	PUNCT
hassl-3350	311	1	integrated	integrate	VERB
hassl-3350	311	2	thinking	thinking	NOUN
hassl-3350	311	3	is	be	AUX
hassl-3350	311	4	challenging	challenge	VERB
hassl-3350	311	5	in	in	ADP
hassl-3350	311	6	government	government	NOUN
hassl-3350	311	7	agencies	agency	NOUN
hassl-3350	311	8	given	give	VERB
hassl-3350	311	9	the	the	DET
hassl-3350	311	10	government	government	NOUN
hassl-3350	311	11	's	's	PART
hassl-3350	311	12	rigid	rigid	ADJ
hassl-3350	311	13	bureaucracy	bureaucracy	NOUN
hassl-3350	311	14	and	and	CCONJ
hassl-3350	311	15	existing	exist	VERB
hassl-3350	311	16	traditional	traditional	ADJ
hassl-3350	311	17	government	government	NOUN
hassl-3350	311	18	structure	structure	NOUN
hassl-3350	311	19	.	.	PUNCT
hassl-3350	312	1	integrated	integrate	VERB
hassl-3350	312	2	thinking	thinking	NOUN
hassl-3350	312	3	should	should	AUX
hassl-3350	312	4	begin	begin	VERB
hassl-3350	312	5	with	with	ADP
hassl-3350	312	6	central	central	ADJ
hassl-3350	312	7	government	government	NOUN
hassl-3350	312	8	rules	rule	NOUN
hassl-3350	312	9	and	and	CCONJ
hassl-3350	312	10	policies	policy	NOUN
hassl-3350	312	11	and	and	CCONJ
hassl-3350	312	12	trickle	trickle	VERB
hassl-3350	312	13	down	down	ADP
hassl-3350	312	14	to	to	ADP
hassl-3350	312	15	the	the	DET
hassl-3350	312	16	regional	regional	ADJ
hassl-3350	312	17	government	government	NOUN
hassl-3350	312	18	level	level	NOUN
hassl-3350	312	19	.	.	PUNCT
hassl-3350	313	1	integrated	integrate	VERB
hassl-3350	313	2	thinking	thinking	NOUN
hassl-3350	313	3	can	can	AUX
hassl-3350	313	4	be	be	AUX
hassl-3350	313	5	related	relate	VERB
hassl-3350	313	6	to	to	ADP
hassl-3350	313	7	bureaucratic	bureaucratic	ADJ
hassl-3350	313	8	reform	reform	NOUN
hassl-3350	313	9	initiatives	initiative	NOUN
hassl-3350	313	10	conducted	conduct	VERB
hassl-3350	313	11	by	by	ADP
hassl-3350	313	12	the	the	DET
hassl-3350	313	13	central	central	ADJ
hassl-3350	313	14	and	and	CCONJ
hassl-3350	313	15	regional	regional	ADJ
hassl-3350	313	16	governments	government	NOUN
hassl-3350	313	17	(	(	PUNCT
hassl-3350	313	18	granà	granà	NOUN
hassl-3350	313	19	,	,	PUNCT
hassl-3350	313	20	2018	2018	NUM
hassl-3350	313	21	)	)	PUNCT
hassl-3350	313	22	.	.	PUNCT
hassl-3350	314	1	in	in	ADP
hassl-3350	314	2	addition	addition	NOUN
hassl-3350	314	3	,	,	PUNCT
hassl-3350	314	4	the	the	DET
hassl-3350	314	5	value	value	NOUN
hassl-3350	314	6	creation	creation	NOUN
hassl-3350	314	7	process	process	NOUN
hassl-3350	314	8	is	be	AUX
hassl-3350	314	9	highly	highly	ADV
hassl-3350	314	10	relevant	relevant	ADJ
hassl-3350	314	11	to	to	ADP
hassl-3350	314	12	the	the	DET
hassl-3350	314	13	reengineering	reengineering	NOUN
hassl-3350	314	14	of	of	ADP
hassl-3350	314	15	government	government	NOUN
hassl-3350	314	16	and	and	CCONJ
hassl-3350	314	17	regional	regional	ADJ
hassl-3350	314	18	government	government	NOUN
hassl-3350	314	19	business	business	NOUN
hassl-3350	314	20	processes	process	NOUN
hassl-3350	314	21	in	in	ADP
hassl-3350	314	22	indonesia	indonesia	PROPN
hassl-3350	314	23	.	.	PUNCT
hassl-3350	315	1	by	by	ADP
hassl-3350	315	2	visualizing	visualize	VERB
hassl-3350	315	3	the	the	DET
hassl-3350	315	4	capital	capital	NOUN
hassl-3350	315	5	input	input	NOUN
hassl-3350	315	6	gained	gain	VERB
hassl-3350	315	7	and	and	CCONJ
hassl-3350	315	8	the	the	DET
hassl-3350	315	9	values	value	NOUN
hassl-3350	315	10	generated	generate	VERB
hassl-3350	315	11	,	,	PUNCT
hassl-3350	315	12	users	user	NOUN
hassl-3350	315	13	and	and	CCONJ
hassl-3350	315	14	the	the	DET
hassl-3350	315	15	public	public	NOUN
hassl-3350	315	16	will	will	AUX
hassl-3350	315	17	have	have	VERB
hassl-3350	315	18	a	a	DET
hassl-3350	315	19	better	well	ADJ
hassl-3350	315	20	understanding	understanding	NOUN
hassl-3350	315	21	of	of	ADP
hassl-3350	315	22	the	the	DET
hassl-3350	315	23	government	government	NOUN
hassl-3350	315	24	's	's	PART
hassl-3350	315	25	contribution	contribution	NOUN
hassl-3350	315	26	to	to	ADP
hassl-3350	315	27	communities	community	NOUN
hassl-3350	315	28	'	'	PART
hassl-3350	315	29	increased	increase	VERB
hassl-3350	315	30	use	use	NOUN
hassl-3350	315	31	of	of	ADP
hassl-3350	315	32	public	public	ADJ
hassl-3350	315	33	services	service	NOUN
hassl-3350	315	34	(	(	PUNCT
hassl-3350	315	35	nistor	nistor	NOUN
hassl-3350	315	36	,	,	PUNCT
hassl-3350	315	37	stefanescu	stefanescu	NOUN
hassl-3350	315	38	,	,	PUNCT
hassl-3350	315	39	oprisor	oprisor	NOUN
hassl-3350	315	40	,	,	PUNCT
hassl-3350	315	41	&	&	CCONJ
hassl-3350	315	42	crisan	crisan	ADJ
hassl-3350	315	43	,	,	PUNCT
hassl-3350	315	44	2019	2019	NUM
hassl-3350	315	45	)	)	PUNCT
hassl-3350	315	46	.	.	PUNCT
hassl-3350	316	1	finally	finally	ADV
hassl-3350	316	2	,	,	PUNCT
hassl-3350	316	3	disclosure	disclosure	NOUN
hassl-3350	316	4	based	base	VERB
hassl-3350	316	5	on	on	ADP
hassl-3350	316	6	integrated	integrate	VERB
hassl-3350	316	7	reporting	reporting	NOUN
hassl-3350	316	8	can	can	AUX
hassl-3350	316	9	enhance	enhance	VERB
hassl-3350	316	10	future	future	ADJ
hassl-3350	316	11	efforts	effort	NOUN
hassl-3350	316	12	by	by	ADP
hassl-3350	316	13	the	the	DET
hassl-3350	316	14	government	government	NOUN
hassl-3350	316	15	to	to	PART
hassl-3350	316	16	establish	establish	VERB
hassl-3350	316	17	better	well	ADJ
hassl-3350	316	18	governance	governance	NOUN
hassl-3350	316	19	.	.	PUNCT
hassl-3350	317	1	5	5	X
hassl-3350	317	2	.	.	X
hassl-3350	317	3	conclusion	conclusion	NOUN
hassl-3350	317	4	this	this	DET
hassl-3350	317	5	exploratory	exploratory	ADJ
hassl-3350	317	6	study	study	NOUN
hassl-3350	317	7	reveals	reveal	VERB
hassl-3350	317	8	that	that	SCONJ
hassl-3350	317	9	the	the	DET
hassl-3350	317	10	provincial	provincial	ADJ
hassl-3350	317	11	,	,	PUNCT
hassl-3350	317	12	district	district	NOUN
hassl-3350	317	13	and	and	CCONJ
hassl-3350	317	14	municipal	municipal	ADJ
hassl-3350	317	15	governments	government	NOUN
hassl-3350	317	16	of	of	ADP
hassl-3350	317	17	west	west	PROPN
hassl-3350	317	18	java	java	PROPN
hassl-3350	317	19	have	have	AUX
hassl-3350	317	20	not	not	PART
hassl-3350	317	21	yet	yet	ADV
hassl-3350	317	22	reached	reach	VERB
hassl-3350	317	23	a	a	DET
hassl-3350	317	24	satisfactory	satisfactory	ADJ
hassl-3350	317	25	level	level	NOUN
hassl-3350	317	26	of	of	ADP
hassl-3350	317	27	financial	financial	ADJ
hassl-3350	317	28	reporting	reporting	NOUN
hassl-3350	317	29	transparency	transparency	NOUN
hassl-3350	317	30	.	.	PUNCT
hassl-3350	318	1	efforts	effort	NOUN
hassl-3350	318	2	must	must	AUX
hassl-3350	318	3	be	be	AUX
hassl-3350	318	4	made	make	VERB
hassl-3350	318	5	to	to	PART
hassl-3350	318	6	enhance	enhance	VERB
hassl-3350	318	7	the	the	DET
hassl-3350	318	8	relevance	relevance	NOUN
hassl-3350	318	9	of	of	ADP
hassl-3350	318	10	financial	financial	ADJ
hassl-3350	318	11	statements	statement	NOUN
hassl-3350	318	12	through	through	ADP
hassl-3350	318	13	enhanced	enhanced	ADJ
hassl-3350	318	14	disclosure	disclosure	NOUN
hassl-3350	318	15	.	.	PUNCT
hassl-3350	319	1	the	the	DET
hassl-3350	319	2	government	government	NOUN
hassl-3350	319	3	can	can	AUX
hassl-3350	319	4	use	use	VERB
hassl-3350	319	5	integrated	integrated	ADJ
hassl-3350	319	6	reporting	reporting	NOUN
hassl-3350	319	7	as	as	ADP
hassl-3350	319	8	one	one	NUM
hassl-3350	319	9	of	of	ADP
hassl-3350	319	10	the	the	DET
hassl-3350	319	11	standard	standard	ADJ
hassl-3350	319	12	frameworks	framework	NOUN
hassl-3350	319	13	to	to	PART
hassl-3350	319	14	improve	improve	VERB
hassl-3350	319	15	the	the	DET
hassl-3350	319	16	quality	quality	NOUN
hassl-3350	319	17	of	of	ADP
hassl-3350	319	18	its	its	PRON
hassl-3350	319	19	reporting	reporting	NOUN
hassl-3350	319	20	.	.	PUNCT
hassl-3350	320	1	this	this	DET
hassl-3350	320	2	exploratory	exploratory	ADJ
hassl-3350	320	3	investigation	investigation	NOUN
hassl-3350	320	4	has	have	VERB
hassl-3350	320	5	several	several	ADJ
hassl-3350	320	6	limitations	limitation	NOUN
hassl-3350	320	7	.	.	PUNCT
hassl-3350	321	1	first	first	ADV
hassl-3350	321	2	,	,	PUNCT
hassl-3350	321	3	this	this	DET
hassl-3350	321	4	study	study	NOUN
hassl-3350	321	5	only	only	ADV
hassl-3350	321	6	considers	consider	VERB
hassl-3350	321	7	the	the	DET
hassl-3350	321	8	financial	financial	ADJ
hassl-3350	321	9	statements	statement	NOUN
hassl-3350	321	10	of	of	ADP
hassl-3350	321	11	local	local	ADJ
hassl-3350	321	12	governments	government	NOUN
hassl-3350	321	13	as	as	ADP
hassl-3350	321	14	a	a	DET
hassl-3350	321	15	whole	whole	NOUN
hassl-3350	321	16	and	and	CCONJ
hassl-3350	321	17	not	not	PART
hassl-3350	321	18	those	those	PRON
hassl-3350	321	19	of	of	ADP
hassl-3350	321	20	individual	individual	ADJ
hassl-3350	321	21	government	government	NOUN
hassl-3350	321	22	work	work	NOUN
hassl-3350	321	23	units	unit	NOUN
hassl-3350	321	24	.	.	PUNCT
hassl-3350	322	1	further	further	ADJ
hassl-3350	322	2	research	research	NOUN
hassl-3350	322	3	can	can	AUX
hassl-3350	322	4	be	be	AUX
hassl-3350	322	5	conducted	conduct	VERB
hassl-3350	322	6	at	at	ADP
hassl-3350	322	7	the	the	DET
hassl-3350	322	8	level	level	NOUN
hassl-3350	322	9	of	of	ADP
hassl-3350	322	10	work	work	NOUN
hassl-3350	322	11	units	unit	NOUN
hassl-3350	322	12	to	to	PART
hassl-3350	322	13	determine	determine	VERB
hassl-3350	322	14	the	the	DET
hassl-3350	322	15	extent	extent	NOUN
hassl-3350	322	16	to	to	PART
hassl-3350	322	17	which	which	PRON
hassl-3350	322	18	work	work	NOUN
hassl-3350	322	19	units	unit	NOUN
hassl-3350	322	20	are	be	AUX
hassl-3350	322	21	responsible	responsible	ADJ
hassl-3350	322	22	for	for	ADP
hassl-3350	322	23	the	the	DET
hassl-3350	322	24	disclosure	disclosure	NOUN
hassl-3350	322	25	of	of	ADP
hassl-3350	322	26	information	information	NOUN
hassl-3350	322	27	in	in	ADP
hassl-3350	322	28	particular	particular	ADJ
hassl-3350	322	29	areas	area	NOUN
hassl-3350	322	30	in	in	ADP
hassl-3350	322	31	financial	financial	ADJ
hassl-3350	322	32	statements	statement	NOUN
hassl-3350	322	33	.	.	PUNCT
hassl-3350	323	1	second	second	ADJ
hassl-3350	323	2	,	,	PUNCT
hassl-3350	323	3	this	this	DET
hassl-3350	323	4	study	study	NOUN
hassl-3350	323	5	was	be	AUX
hassl-3350	323	6	unable	unable	ADJ
hassl-3350	323	7	to	to	PART
hassl-3350	323	8	investigate	investigate	VERB
hassl-3350	323	9	the	the	DET
hassl-3350	323	10	reasons	reason	NOUN
hassl-3350	323	11	for	for	ADP
hassl-3350	323	12	the	the	DET
hassl-3350	323	13	low	low	ADJ
hassl-3350	323	14	quality	quality	NOUN
hassl-3350	323	15	of	of	ADP
hassl-3350	323	16	integrated	integrated	ADJ
hassl-3350	323	17	reporting	reporting	NOUN
hassl-3350	323	18	.	.	PUNCT
hassl-3350	324	1	future	future	ADJ
hassl-3350	324	2	studies	study	NOUN
hassl-3350	324	3	can	can	AUX
hassl-3350	324	4	examine	examine	VERB
hassl-3350	324	5	the	the	DET
hassl-3350	324	6	causal	causal	ADJ
hassl-3350	324	7	aspects	aspect	NOUN
hassl-3350	324	8	,	,	PUNCT
hassl-3350	324	9	allowing	allow	VERB
hassl-3350	324	10	the	the	DET
hassl-3350	324	11	government	government	NOUN
hassl-3350	324	12	to	to	PART
hassl-3350	324	13	determine	determine	VERB
hassl-3350	324	14	the	the	DET
hassl-3350	324	15	origins	origin	NOUN
hassl-3350	324	16	of	of	ADP
hassl-3350	324	17	shortcomings	shortcoming	NOUN
hassl-3350	324	18	and	and	CCONJ
hassl-3350	324	19	implement	implement	VERB
hassl-3350	324	20	the	the	DET
hassl-3350	324	21	necessary	necessary	ADJ
hassl-3350	324	22	remedies	remedy	NOUN
hassl-3350	324	23	.	.	PUNCT
hassl-3350	325	1	several	several	ADJ
hassl-3350	325	2	recommendations	recommendation	NOUN
hassl-3350	325	3	can	can	AUX
hassl-3350	325	4	be	be	AUX
hassl-3350	325	5	addressed	address	VERB
hassl-3350	325	6	to	to	ADP
hassl-3350	325	7	the	the	DET
hassl-3350	325	8	relevant	relevant	ADJ
hassl-3350	325	9	parties	party	NOUN
hassl-3350	325	10	.	.	PUNCT
hassl-3350	326	1	the	the	DET
hassl-3350	326	2	government	government	NOUN
hassl-3350	326	3	can	can	AUX
hassl-3350	326	4	improve	improve	VERB
hassl-3350	326	5	the	the	DET
hassl-3350	326	6	quality	quality	NOUN
hassl-3350	326	7	and	and	CCONJ
hassl-3350	326	8	quantity	quantity	NOUN
hassl-3350	326	9	of	of	ADP
hassl-3350	326	10	human	human	ADJ
hassl-3350	326	11	resources	resource	NOUN
hassl-3350	326	12	and	and	CCONJ
hassl-3350	326	13	infrastructure	infrastructure	NOUN
hassl-3350	326	14	to	to	PART
hassl-3350	326	15	enhance	enhance	VERB
hassl-3350	326	16	the	the	DET
hassl-3350	326	17	quality	quality	NOUN
hassl-3350	326	18	of	of	ADP
hassl-3350	326	19	its	its	PRON
hassl-3350	326	20	financial	financial	ADJ
hassl-3350	326	21	reporting	reporting	NOUN
hassl-3350	326	22	.	.	PUNCT
hassl-3350	327	1	government	government	NOUN
hassl-3350	327	2	accounting	accounting	PROPN
hassl-3350	327	3	standard	standard	ADJ
hassl-3350	327	4	setters	setter	NOUN
hassl-3350	327	5	could	could	AUX
hassl-3350	327	6	adopt	adopt	VERB
hassl-3350	327	7	an	an	DET
hassl-3350	327	8	integrated	integrated	ADJ
hassl-3350	327	9	reporting	reporting	NOUN
hassl-3350	327	10	framework	framework	NOUN
hassl-3350	327	11	as	as	ADP
hassl-3350	327	12	a	a	DET
hassl-3350	327	13	basis	basis	NOUN
hassl-3350	327	14	for	for	ADP
hassl-3350	327	15	the	the	DET
hassl-3350	327	16	future	future	ADJ
hassl-3350	327	17	development	development	NOUN
hassl-3350	327	18	of	of	ADP
hassl-3350	327	19	humanities	humanity	NOUN
hassl-3350	327	20	and	and	CCONJ
hassl-3350	327	21	social	social	ADJ
hassl-3350	327	22	sciences	science	NOUN
hassl-3350	327	23	letters	letter	NOUN
hassl-3350	327	24	,	,	PUNCT
hassl-3350	327	25	2023	2023	NUM
hassl-3350	327	26	,	,	PUNCT
hassl-3350	327	27	11(2	11(2	NUM
hassl-3350	327	28	):	):	PUNCT
hassl-3350	327	29	179	179	NUM
hassl-3350	327	30	-	-	SYM
hassl-3350	327	31	202	202	NUM
hassl-3350	327	32	191	191	NUM
hassl-3350	327	33	©	©	PROPN
hassl-3350	327	34	2023	2023	NUM
hassl-3350	327	35	conscientia	conscientia	PROPN
hassl-3350	327	36	beam	beam	PROPN
hassl-3350	327	37	.	.	PUNCT
hassl-3350	328	1	all	all	DET
hassl-3350	328	2	rights	right	NOUN
hassl-3350	328	3	reserved	reserve	VERB
hassl-3350	328	4	.	.	PUNCT
hassl-3350	329	1	more	more	ADJ
hassl-3350	329	2	inclusive	inclusive	ADJ
hassl-3350	329	3	accounting	accounting	NOUN
hassl-3350	329	4	standards	standard	NOUN
hassl-3350	329	5	.	.	PUNCT
hassl-3350	330	1	for	for	ADP
hassl-3350	330	2	future	future	ADJ
hassl-3350	330	3	research	research	NOUN
hassl-3350	330	4	,	,	PUNCT
hassl-3350	330	5	a	a	DET
hassl-3350	330	6	comparative	comparative	ADJ
hassl-3350	330	7	analysis	analysis	NOUN
hassl-3350	330	8	of	of	ADP
hassl-3350	330	9	local	local	ADJ
hassl-3350	330	10	government	government	NOUN
hassl-3350	330	11	financial	financial	ADJ
hassl-3350	330	12	statement	statement	NOUN
hassl-3350	330	13	disclosures	disclosure	NOUN
hassl-3350	330	14	or	or	CCONJ
hassl-3350	330	15	a	a	DET
hassl-3350	330	16	comparative	comparative	ADJ
hassl-3350	330	17	study	study	NOUN
hassl-3350	330	18	of	of	ADP
hassl-3350	330	19	central	central	ADJ
hassl-3350	330	20	and	and	CCONJ
hassl-3350	330	21	regional	regional	ADJ
hassl-3350	330	22	government	government	NOUN
hassl-3350	330	23	financial	financial	ADJ
hassl-3350	330	24	statement	statement	NOUN
hassl-3350	330	25	disclosures	disclosure	NOUN
hassl-3350	330	26	should	should	AUX
hassl-3350	330	27	be	be	AUX
hassl-3350	330	28	conducted	conduct	VERB
hassl-3350	330	29	to	to	PART
hassl-3350	330	30	identify	identify	VERB
hassl-3350	330	31	inequalities	inequality	NOUN
hassl-3350	330	32	and	and	CCONJ
hassl-3350	330	33	determine	determine	VERB
hassl-3350	330	34	plausible	plausible	ADJ
hassl-3350	330	35	solutions	solution	NOUN
hassl-3350	330	36	.	.	PUNCT
hassl-3350	331	1	funding	funding	NOUN
hassl-3350	331	2	:	:	PUNCT
hassl-3350	331	3	this	this	DET
hassl-3350	331	4	research	research	NOUN
hassl-3350	331	5	is	be	AUX
hassl-3350	331	6	supported	support	VERB
hassl-3350	331	7	by	by	ADP
hassl-3350	331	8	research	research	NOUN
hassl-3350	331	9	grant	grant	NOUN
hassl-3350	331	10	universitas	universita	NOUN
hassl-3350	331	11	padjadjaran	padjadjaran	NOUN
hassl-3350	331	12	,	,	PUNCT
hassl-3350	331	13	indonesia	indonesia	PROPN
hassl-3350	331	14	,	,	PUNCT
hassl-3350	331	15	2022	2022	NUM
hassl-3350	331	16	,	,	PUNCT
hassl-3350	331	17	in	in	ADP
hassl-3350	331	18	the	the	DET
hassl-3350	331	19	academic	academic	ADJ
hassl-3350	331	20	leadership	leadership	NOUN
hassl-3350	331	21	grant	grant	NOUN
hassl-3350	331	22	scheme	scheme	NOUN
hassl-3350	331	23	.	.	PUNCT
hassl-3350	332	1	(	(	PUNCT
hassl-3350	332	2	grant	grant	NOUN
hassl-3350	332	3	number	number	NOUN
hassl-3350	332	4	:	:	PUNCT
hassl-3350	332	5	2203	2203	NUM
hassl-3350	332	6	/	/	SYM
hassl-3350	332	7	un6.3.1	un6.3.1	ADJ
hassl-3350	332	8	/	/	SYM
hassl-3350	332	9	pt.00/2022	pt.00/2022	NOUN
hassl-3350	332	10	)	)	PUNCT
hassl-3350	332	11	.	.	PUNCT
hassl-3350	333	1	competing	compete	VERB
hassl-3350	333	2	interests	interest	NOUN
hassl-3350	333	3	:	:	PUNCT
hassl-3350	333	4	the	the	DET
hassl-3350	333	5	authors	author	NOUN
hassl-3350	333	6	declare	declare	VERB
hassl-3350	333	7	that	that	SCONJ
hassl-3350	333	8	they	they	PRON
hassl-3350	333	9	have	have	VERB
hassl-3350	333	10	no	no	DET
hassl-3350	333	11	competing	compete	VERB
hassl-3350	333	12	interests	interest	NOUN
hassl-3350	333	13	.	.	PUNCT
hassl-3350	334	1	authors	author	NOUN
hassl-3350	334	2	’	'	PUNCT
hassl-3350	334	3	contributions	contribution	NOUN
hassl-3350	334	4	:	:	PUNCT
hassl-3350	334	5	all	all	DET
hassl-3350	334	6	authors	author	NOUN
hassl-3350	334	7	contributed	contribute	VERB
hassl-3350	334	8	equally	equally	ADV
hassl-3350	334	9	to	to	ADP
hassl-3350	334	10	the	the	DET
hassl-3350	334	11	conception	conception	NOUN
hassl-3350	334	12	and	and	CCONJ
hassl-3350	334	13	design	design	NOUN
hassl-3350	334	14	of	of	ADP
hassl-3350	334	15	the	the	DET
hassl-3350	334	16	study	study	NOUN
hassl-3350	334	17	.	.	PUNCT
hassl-3350	335	1	references	reference	NOUN
hassl-3350	335	2	adiputra	adiputra	PROPN
hassl-3350	335	3	,	,	PUNCT
hassl-3350	335	4	i.	i.	PROPN
hassl-3350	335	5	m.	m.	PROPN
hassl-3350	335	6	p.	p.	PROPN
hassl-3350	335	7	,	,	PUNCT
hassl-3350	335	8	utama	utama	PROPN
hassl-3350	335	9	,	,	PUNCT
hassl-3350	335	10	s.	s.	PROPN
hassl-3350	335	11	,	,	PUNCT
hassl-3350	335	12	&	&	CCONJ
hassl-3350	335	13	rossieta	rossieta	PROPN
hassl-3350	335	14	,	,	PUNCT
hassl-3350	335	15	h.	h.	PROPN
hassl-3350	335	16	(	(	PUNCT
hassl-3350	335	17	2018	2018	NUM
hassl-3350	335	18	)	)	PUNCT
hassl-3350	335	19	.	.	PUNCT
hassl-3350	336	1	transparency	transparency	NOUN
hassl-3350	336	2	of	of	ADP
hassl-3350	336	3	local	local	ADJ
hassl-3350	336	4	government	government	NOUN
hassl-3350	336	5	in	in	ADP
hassl-3350	336	6	indonesia	indonesia	PROPN
hassl-3350	336	7	.	.	PUNCT
hassl-3350	337	1	asian	asian	PROPN
hassl-3350	337	2	journal	journal	PROPN
hassl-3350	337	3	of	of	ADP
hassl-3350	337	4	accounting	accounting	NOUN
hassl-3350	337	5	research	research	NOUN
hassl-3350	337	6	,	,	PUNCT
hassl-3350	337	7	3(1	3(1	NUM
hassl-3350	337	8	)	)	PUNCT
hassl-3350	337	9	,	,	PUNCT
hassl-3350	337	10	123	123	NUM
hassl-3350	337	11	-	-	SYM
hassl-3350	337	12	138	138	NUM
hassl-3350	337	13	.	.	PUNCT
hassl-3350	338	1	https://doi.org/10.1108/ajar-07-2018-0019	https://doi.org/10.1108/ajar-07-2018-0019	PROPN
hassl-3350	338	2	ahmad	ahmad	PROPN
hassl-3350	338	3	,	,	PUNCT
hassl-3350	338	4	s.	s.	PROPN
hassl-3350	338	5	,	,	PUNCT
hassl-3350	338	6	connolly	connolly	PROPN
hassl-3350	338	7	,	,	PUNCT
hassl-3350	338	8	c.	c.	PROPN
hassl-3350	338	9	,	,	PUNCT
hassl-3350	338	10	&	&	CCONJ
hassl-3350	338	11	demirag	demirag	PROPN
hassl-3350	338	12	,	,	PUNCT
hassl-3350	338	13	i.	i.	NOUN
hassl-3350	338	14	(	(	PUNCT
hassl-3350	338	15	2020	2020	NUM
hassl-3350	338	16	)	)	PUNCT
hassl-3350	338	17	.	.	PUNCT
hassl-3350	339	1	toward	toward	ADP
hassl-3350	339	2	an	an	DET
hassl-3350	339	3	understanding	understanding	NOUN
hassl-3350	339	4	of	of	ADP
hassl-3350	339	5	strategic	strategic	ADJ
hassl-3350	339	6	control	control	NOUN
hassl-3350	339	7	at	at	ADP
hassl-3350	339	8	a	a	DET
hassl-3350	339	9	distance	distance	NOUN
hassl-3350	339	10	in	in	ADP
hassl-3350	339	11	public	public	ADJ
hassl-3350	339	12	service	service	NOUN
hassl-3350	339	13	delivery	delivery	NOUN
hassl-3350	339	14	.	.	PUNCT
hassl-3350	340	1	accounting	accounting	NOUN
hassl-3350	340	2	,	,	PUNCT
hassl-3350	340	3	auditing	auditing	NOUN
hassl-3350	340	4	&	&	CCONJ
hassl-3350	340	5	accountability	accountability	NOUN
hassl-3350	340	6	journal	journal	NOUN
hassl-3350	340	7	,	,	PUNCT
hassl-3350	340	8	34(3	34(3	NUM
hassl-3350	340	9	)	)	PUNCT
hassl-3350	340	10	,	,	PUNCT
hassl-3350	340	11	558	558	NUM
hassl-3350	340	12	-	-	SYM
hassl-3350	340	13	590	590	NUM
hassl-3350	340	14	.	.	PUNCT
hassl-3350	341	1	https://doi.org/10.1108/aaaj-12-2018-3786	https://doi.org/10.1108/aaaj-12-2018-3786	NOUN
hassl-3350	341	2	bartocci	bartocci	PROPN
hassl-3350	341	3	,	,	PUNCT
hassl-3350	341	4	l.	l.	PROPN
hassl-3350	341	5	,	,	PUNCT
hassl-3350	341	6	&	&	CCONJ
hassl-3350	341	7	picciaia	picciaia	PROPN
hassl-3350	341	8	,	,	PUNCT
hassl-3350	341	9	f.	f.	PROPN
hassl-3350	341	10	(	(	PUNCT
hassl-3350	341	11	2013	2013	NUM
hassl-3350	341	12	)	)	PUNCT
hassl-3350	341	13	.	.	PUNCT
hassl-3350	342	1	towards	towards	ADP
hassl-3350	342	2	integrated	integrate	VERB
hassl-3350	342	3	reporting	reporting	NOUN
hassl-3350	342	4	in	in	ADP
hassl-3350	342	5	the	the	DET
hassl-3350	342	6	public	public	ADJ
hassl-3350	342	7	sector	sector	NOUN
hassl-3350	342	8	.	.	PUNCT
hassl-3350	343	1	in	in	ADP
hassl-3350	343	2	:	:	PUNCT
hassl-3350	343	3	c.	c.	PROPN
hassl-3350	343	4	busco	busco	PROPN
hassl-3350	343	5	,	,	PUNCT
hassl-3350	343	6	m.	m.	PROPN
hassl-3350	343	7	frigo	frigo	PROPN
hassl-3350	343	8	,	,	PUNCT
hassl-3350	343	9	a.	a.	NOUN
hassl-3350	343	10	riccaboni	riccaboni	NOUN
hassl-3350	343	11	&	&	CCONJ
hassl-3350	343	12	p.	p.	PROPN
hassl-3350	343	13	quattrone	quattrone	NOUN
hassl-3350	343	14	,	,	PUNCT
hassl-3350	343	15	eds	eds	PROPN
hassl-3350	343	16	.	.	PROPN
hassl-3350	343	17	,	,	PUNCT
hassl-3350	343	18	integrated	integrated	ADJ
hassl-3350	343	19	reporting	reporting	NOUN
hassl-3350	343	20	.	.	PUNCT
hassl-3350	344	1	london	london	PROPN
hassl-3350	344	2	:	:	PUNCT
hassl-3350	344	3	springer	springer	NOUN
hassl-3350	344	4	.	.	PUNCT
hassl-3350	345	1	bartolacci	bartolacci	PROPN
hassl-3350	345	2	,	,	PUNCT
hassl-3350	345	3	f.	f.	PROPN
hassl-3350	345	4	,	,	PUNCT
hassl-3350	345	5	bellucci	bellucci	PROPN
hassl-3350	345	6	,	,	PUNCT
hassl-3350	345	7	m.	m.	NOUN
hassl-3350	345	8	,	,	PUNCT
hassl-3350	345	9	corsi	corsi	NOUN
hassl-3350	345	10	,	,	PUNCT
hassl-3350	345	11	k.	k.	PROPN
hassl-3350	345	12	,	,	PUNCT
hassl-3350	345	13	&	&	CCONJ
hassl-3350	345	14	soverchia	soverchia	PROPN
hassl-3350	345	15	,	,	PUNCT
hassl-3350	345	16	m.	m.	NOUN
hassl-3350	345	17	(	(	PUNCT
hassl-3350	345	18	2022	2022	NUM
hassl-3350	345	19	)	)	PUNCT
hassl-3350	345	20	.	.	PUNCT
hassl-3350	346	1	a	a	DET
hassl-3350	346	2	systematic	systematic	ADJ
hassl-3350	346	3	literature	literature	NOUN
hassl-3350	346	4	review	review	NOUN
hassl-3350	346	5	of	of	ADP
hassl-3350	346	6	theories	theory	NOUN
hassl-3350	346	7	underpinning	underpin	VERB
hassl-3350	346	8	sustainability	sustainability	NOUN
hassl-3350	346	9	reporting	reporting	NOUN
hassl-3350	346	10	in	in	ADP
hassl-3350	346	11	non	non	ADJ
hassl-3350	346	12	financial	financial	ADJ
hassl-3350	346	13	disclosure	disclosure	NOUN
hassl-3350	346	14	.	.	PUNCT
hassl-3350	347	1	in	in	ADP
hassl-3350	347	2	:	:	PUNCT
hassl-3350	347	3	l.	l.	PROPN
hassl-3350	347	4	cinquini	cinquini	PROPN
hassl-3350	347	5	&	&	CCONJ
hassl-3350	347	6	f.	f.	PROPN
hassl-3350	347	7	de	de	PROPN
hassl-3350	347	8	luca	luca	PROPN
hassl-3350	347	9	,	,	PUNCT
hassl-3350	347	10	eds	eds	PROPN
hassl-3350	347	11	.	.	PUNCT
hassl-3350	347	12	non	non	ADJ
hassl-3350	347	13	-	-	ADJ
hassl-3350	347	14	financial	financial	ADJ
hassl-3350	347	15	disclosure	disclosure	NOUN
hassl-3350	347	16	and	and	CCONJ
hassl-3350	347	17	integrated	integrated	ADJ
hassl-3350	347	18	reporting	reporting	NOUN
hassl-3350	347	19	.	.	PUNCT
hassl-3350	348	1	sidrea	sidrea	PROPN
hassl-3350	348	2	series	series	PROPN
hassl-3350	348	3	in	in	ADP
hassl-3350	348	4	accounting	accounting	NOUN
hassl-3350	348	5	and	and	CCONJ
hassl-3350	348	6	business	business	PROPN
hassl-3350	348	7	administration	administration	NOUN
hassl-3350	348	8	.	.	PUNCT
hassl-3350	349	1	cham	cham	PROPN
hassl-3350	349	2	:	:	PUNCT
hassl-3350	349	3	springer	springer	NOUN
hassl-3350	349	4	.	.	PUNCT
hassl-3350	350	1	boolaky	boolaky	NOUN
hassl-3350	350	2	,	,	PUNCT
hassl-3350	350	3	p.	p.	PROPN
hassl-3350	350	4	k.	k.	PROPN
hassl-3350	350	5	,	,	PUNCT
hassl-3350	350	6	mirosea	mirosea	PROPN
hassl-3350	350	7	,	,	PUNCT
hassl-3350	350	8	n.	n.	NOUN
hassl-3350	350	9	,	,	PUNCT
hassl-3350	350	10	&	&	CCONJ
hassl-3350	350	11	singh	singh	PROPN
hassl-3350	350	12	,	,	PUNCT
hassl-3350	350	13	k.	k.	PROPN
hassl-3350	350	14	(	(	PUNCT
hassl-3350	350	15	2018	2018	NUM
hassl-3350	350	16	)	)	PUNCT
hassl-3350	350	17	.	.	PUNCT
hassl-3350	351	1	on	on	ADP
hassl-3350	351	2	the	the	DET
hassl-3350	351	3	regulatory	regulatory	ADJ
hassl-3350	351	4	changes	change	NOUN
hassl-3350	351	5	in	in	ADP
hassl-3350	351	6	government	government	NOUN
hassl-3350	351	7	accounting	accounting	NOUN
hassl-3350	351	8	development	development	NOUN
hassl-3350	351	9	in	in	ADP
hassl-3350	351	10	indonesia	indonesia	PROPN
hassl-3350	351	11	:	:	PUNCT
hassl-3350	351	12	a	a	DET
hassl-3350	351	13	chronology	chronology	NOUN
hassl-3350	351	14	from	from	ADP
hassl-3350	351	15	colonisation	colonisation	NOUN
hassl-3350	351	16	and	and	CCONJ
hassl-3350	351	17	post	post	ADJ
hassl-3350	351	18	-	-	ADJ
hassl-3350	351	19	colonisation	colonisation	ADJ
hassl-3350	351	20	era	era	NOUN
hassl-3350	351	21	.	.	PUNCT
hassl-3350	352	1	journal	journal	NOUN
hassl-3350	352	2	of	of	ADP
hassl-3350	352	3	accounting	account	VERB
hassl-3350	352	4	in	in	ADP
hassl-3350	352	5	emerging	emerge	VERB
hassl-3350	352	6	economies	economy	NOUN
hassl-3350	352	7	,	,	PUNCT
hassl-3350	352	8	8(3	8(3	NUM
hassl-3350	352	9	)	)	PUNCT
hassl-3350	352	10	,	,	PUNCT
hassl-3350	352	11	387	387	NUM
hassl-3350	352	12	-	-	SYM
hassl-3350	352	13	411	411	NUM
hassl-3350	352	14	.	.	PUNCT
hassl-3350	353	1	https://doi.org/10.1108/jaee-10-2017-0097	https://doi.org/10.1108/jaee-10-2017-0097	NOUN
hassl-3350	353	2	borgonovi	borgonovi	PROPN
hassl-3350	353	3	,	,	PUNCT
hassl-3350	353	4	e.	e.	PROPN
hassl-3350	353	5	,	,	PUNCT
hassl-3350	353	6	anessi	anessi	NOUN
hassl-3350	353	7	-	-	PUNCT
hassl-3350	353	8	pessina	pessina	PROPN
hassl-3350	353	9	,	,	PUNCT
hassl-3350	353	10	e.	e.	PROPN
hassl-3350	353	11	,	,	PUNCT
hassl-3350	353	12	&	&	CCONJ
hassl-3350	353	13	bianchi	bianchi	PROPN
hassl-3350	353	14	,	,	PUNCT
hassl-3350	353	15	c.	c.	PROPN
hassl-3350	353	16	(	(	PUNCT
hassl-3350	353	17	2018	2018	NUM
hassl-3350	353	18	)	)	PUNCT
hassl-3350	353	19	.	.	PUNCT
hassl-3350	354	1	outcome	outcome	NOUN
hassl-3350	354	2	-	-	PUNCT
hassl-3350	354	3	based	base	VERB
hassl-3350	354	4	performance	performance	NOUN
hassl-3350	354	5	management	management	NOUN
hassl-3350	354	6	in	in	ADP
hassl-3350	354	7	the	the	DET
hassl-3350	354	8	public	public	ADJ
hassl-3350	354	9	sector	sector	NOUN
hassl-3350	354	10	(	(	PUNCT
hassl-3350	354	11	1st	1st	ADJ
hassl-3350	354	12	ed	ed	NOUN
hassl-3350	354	13	.	.	PUNCT
hassl-3350	354	14	)	)	PUNCT
hassl-3350	354	15	.	.	PUNCT
hassl-3350	355	1	berlin	berlin	PROPN
hassl-3350	355	2	:	:	PUNCT
hassl-3350	355	3	springer	springer	NOUN
hassl-3350	355	4	cham	cham	PROPN
hassl-3350	355	5	.	.	PUNCT
hassl-3350	356	1	brown	brown	PROPN
hassl-3350	356	2	,	,	PUNCT
hassl-3350	356	3	s.	s.	PROPN
hassl-3350	356	4	v.	v.	PROPN
hassl-3350	356	5	,	,	PUNCT
hassl-3350	356	6	hinson	hinson	PROPN
hassl-3350	356	7	,	,	PUNCT
hassl-3350	356	8	l.	l.	PROPN
hassl-3350	356	9	a.	a.	PROPN
hassl-3350	356	10	,	,	PUNCT
hassl-3350	356	11	&	&	CCONJ
hassl-3350	356	12	tucker	tucker	PROPN
hassl-3350	356	13	,	,	PUNCT
hassl-3350	356	14	j.	j.	PROPN
hassl-3350	356	15	w.	w.	PROPN
hassl-3350	356	16	(	(	PUNCT
hassl-3350	356	17	2021	2021	NUM
hassl-3350	356	18	)	)	PUNCT
hassl-3350	356	19	.	.	PUNCT
hassl-3350	357	1	financial	financial	ADJ
hassl-3350	357	2	statement	statement	NOUN
hassl-3350	357	3	adequacy	adequacy	NOUN
hassl-3350	357	4	and	and	CCONJ
hassl-3350	357	5	firms	firm	NOUN
hassl-3350	357	6	’	'	PUNCT
hassl-3350	357	7	md&a	md&a	PROPN
hassl-3350	357	8	disclosures	disclosure	NOUN
hassl-3350	357	9	.	.	PUNCT
hassl-3350	358	1	retrieved	retrieve	VERB
hassl-3350	358	2	from	from	ADP
hassl-3350	358	3	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	PROPN
hassl-3350	358	4	camodeca	camodeca	NOUN
hassl-3350	358	5	,	,	PUNCT
hassl-3350	358	6	r.	r.	PROPN
hassl-3350	358	7	,	,	PUNCT
hassl-3350	358	8	almici	almici	NOUN
hassl-3350	358	9	,	,	PUNCT
hassl-3350	358	10	a.	a.	NOUN
hassl-3350	358	11	,	,	PUNCT
hassl-3350	358	12	&	&	CCONJ
hassl-3350	358	13	sagliaschi	sagliaschi	PROPN
hassl-3350	358	14	,	,	PUNCT
hassl-3350	358	15	u.	u.	NOUN
hassl-3350	358	16	(	(	PUNCT
hassl-3350	358	17	2018	2018	NUM
hassl-3350	358	18	)	)	PUNCT
hassl-3350	358	19	.	.	PUNCT
hassl-3350	359	1	sustainability	sustainability	NOUN
hassl-3350	359	2	disclosure	disclosure	NOUN
hassl-3350	359	3	in	in	ADP
hassl-3350	359	4	integrated	integrated	ADJ
hassl-3350	359	5	reporting	reporting	NOUN
hassl-3350	359	6	:	:	PUNCT
hassl-3350	359	7	does	do	AUX
hassl-3350	359	8	it	it	PRON
hassl-3350	359	9	matter	matter	VERB
hassl-3350	359	10	to	to	ADP
hassl-3350	359	11	investors	investor	NOUN
hassl-3350	359	12	?	?	PUNCT
hassl-3350	360	1	a	a	DET
hassl-3350	360	2	cheap	cheap	ADJ
hassl-3350	360	3	talk	talk	NOUN
hassl-3350	360	4	approach	approach	NOUN
hassl-3350	360	5	.	.	PUNCT
hassl-3350	361	1	sustainability	sustainability	NOUN
hassl-3350	361	2	,	,	PUNCT
hassl-3350	361	3	10(12	10(12	NUM
hassl-3350	361	4	)	)	PUNCT
hassl-3350	361	5	,	,	PUNCT
hassl-3350	361	6	4393	4393	NUM
hassl-3350	361	7	.	.	PUNCT
hassl-3350	362	1	https://doi.org/10.3390/su10124393	https://doi.org/10.3390/su10124393	PROPN
hassl-3350	362	2	corvino	corvino	PROPN
hassl-3350	362	3	,	,	PUNCT
hassl-3350	362	4	a.	a.	NOUN
hassl-3350	362	5	,	,	PUNCT
hassl-3350	362	6	doni	doni	PROPN
hassl-3350	362	7	,	,	PUNCT
hassl-3350	362	8	f.	f.	PROPN
hassl-3350	362	9	,	,	PUNCT
hassl-3350	362	10	&	&	CCONJ
hassl-3350	362	11	bianchi	bianchi	PROPN
hassl-3350	362	12	martini	martini	PROPN
hassl-3350	362	13	,	,	PUNCT
hassl-3350	362	14	s.	s.	PROPN
hassl-3350	362	15	(	(	PUNCT
hassl-3350	362	16	2020	2020	NUM
hassl-3350	362	17	)	)	PUNCT
hassl-3350	362	18	.	.	PUNCT
hassl-3350	363	1	corporate	corporate	ADJ
hassl-3350	363	2	governance	governance	NOUN
hassl-3350	363	3	,	,	PUNCT
hassl-3350	363	4	integrated	integrate	VERB
hassl-3350	363	5	reporting	reporting	NOUN
hassl-3350	363	6	and	and	CCONJ
hassl-3350	363	7	environmental	environmental	ADJ
hassl-3350	363	8	disclosure	disclosure	NOUN
hassl-3350	363	9	:	:	PUNCT
hassl-3350	363	10	evidence	evidence	NOUN
hassl-3350	363	11	from	from	ADP
hassl-3350	363	12	the	the	DET
hassl-3350	363	13	south	south	ADJ
hassl-3350	363	14	african	african	ADJ
hassl-3350	363	15	context	context	NOUN
hassl-3350	363	16	.	.	PUNCT
hassl-3350	364	1	sustainability	sustainability	NOUN
hassl-3350	364	2	,	,	PUNCT
hassl-3350	364	3	12(12	12(12	NUM
hassl-3350	364	4	)	)	PUNCT
hassl-3350	364	5	,	,	PUNCT
hassl-3350	364	6	4820	4820	NUM
hassl-3350	364	7	.	.	PUNCT
hassl-3350	365	1	https://doi.org/10.3390/su12124820	https://doi.org/10.3390/su12124820	PROPN
hassl-3350	366	1	dewi	dewi	PROPN
hassl-3350	366	2	,	,	PUNCT
hassl-3350	366	3	n.	n.	PROPN
hassl-3350	366	4	,	,	PUNCT
hassl-3350	366	5	azam	azam	PROPN
hassl-3350	366	6	,	,	PUNCT
hassl-3350	366	7	s.	s.	PROPN
hassl-3350	366	8	,	,	PUNCT
hassl-3350	366	9	&	&	CCONJ
hassl-3350	366	10	yusoff	yusoff	PROPN
hassl-3350	366	11	,	,	PUNCT
hassl-3350	366	12	s.	s.	PROPN
hassl-3350	366	13	(	(	PUNCT
hassl-3350	366	14	2019	2019	NUM
hassl-3350	366	15	)	)	PUNCT
hassl-3350	366	16	.	.	PUNCT
hassl-3350	367	1	factors	factor	NOUN
hassl-3350	367	2	influencing	influence	VERB
hassl-3350	367	3	the	the	DET
hassl-3350	367	4	information	information	NOUN
hassl-3350	367	5	quality	quality	NOUN
hassl-3350	367	6	of	of	ADP
hassl-3350	367	7	local	local	ADJ
hassl-3350	367	8	government	government	NOUN
hassl-3350	367	9	financial	financial	ADJ
hassl-3350	367	10	statement	statement	NOUN
hassl-3350	367	11	and	and	CCONJ
hassl-3350	367	12	financial	financial	ADJ
hassl-3350	367	13	accountability	accountability	NOUN
hassl-3350	367	14	.	.	PUNCT
hassl-3350	368	1	management	management	NOUN
hassl-3350	368	2	science	science	NOUN
hassl-3350	368	3	letters	letter	NOUN
hassl-3350	368	4	,	,	PUNCT
hassl-3350	368	5	9(9	9(9	NUM
hassl-3350	368	6	)	)	PUNCT
hassl-3350	368	7	,	,	PUNCT
hassl-3350	368	8	1373	1373	NUM
hassl-3350	368	9	-	-	SYM
hassl-3350	368	10	1384	1384	NUM
hassl-3350	368	11	.	.	PUNCT
hassl-3350	369	1	ehalaiye	ehalaiye	PROPN
hassl-3350	369	2	,	,	PUNCT
hassl-3350	369	3	d.	d.	PROPN
hassl-3350	369	4	,	,	PUNCT
hassl-3350	369	5	redmayne	redmayne	PROPN
hassl-3350	369	6	,	,	PUNCT
hassl-3350	369	7	n.	n.	PROPN
hassl-3350	369	8	b.	b.	PROPN
hassl-3350	369	9	,	,	PUNCT
hassl-3350	369	10	&	&	CCONJ
hassl-3350	369	11	laswad	laswad	PROPN
hassl-3350	369	12	,	,	PUNCT
hassl-3350	369	13	f.	f.	PROPN
hassl-3350	369	14	(	(	PUNCT
hassl-3350	369	15	2018	2018	NUM
hassl-3350	369	16	)	)	PUNCT
hassl-3350	369	17	.	.	PUNCT
hassl-3350	370	1	the	the	DET
hassl-3350	370	2	case	case	NOUN
hassl-3350	370	3	of	of	ADP
hassl-3350	370	4	accounting	accounting	NOUN
hassl-3350	370	5	information	information	NOUN
hassl-3350	370	6	for	for	ADP
hassl-3350	370	7	infrastructural	infrastructural	ADJ
hassl-3350	370	8	assets	asset	NOUN
hassl-3350	370	9	reporting	report	VERB
hassl-3350	370	10	:	:	PUNCT
hassl-3350	370	11	local	local	ADJ
hassl-3350	370	12	government	government	NOUN
hassl-3350	370	13	borrowings	borrowing	NOUN
hassl-3350	370	14	and	and	CCONJ
hassl-3350	370	15	investment	investment	NOUN
hassl-3350	370	16	choices	choice	NOUN
hassl-3350	370	17	in	in	ADP
hassl-3350	370	18	the	the	DET
hassl-3350	370	19	context	context	NOUN
hassl-3350	370	20	of	of	ADP
hassl-3350	370	21	moral	moral	ADJ
hassl-3350	370	22	hazard	hazard	NOUN
hassl-3350	370	23	and	and	CCONJ
hassl-3350	370	24	local	local	ADJ
hassl-3350	370	25	government	government	NOUN
hassl-3350	370	26	politics	politic	NOUN
hassl-3350	370	27	.	.	PUNCT
hassl-3350	371	1	in	in	ADP
hassl-3350	371	2	:	:	PUNCT
hassl-3350	371	3	a.	a.	NOUN
hassl-3350	371	4	m.	m.	PROPN
hassl-3350	371	5	cunha	cunha	PROPN
hassl-3350	371	6	,	,	PUNCT
hassl-3350	371	7	a.	a.	PROPN
hassl-3350	371	8	d.	d.	PROPN
hassl-3350	371	9	c.	c.	PROPN
hassl-3350	371	10	s.	s.	PROPN
hassl-3350	371	11	ferreira	ferreira	PROPN
hassl-3350	371	12	,	,	PUNCT
hassl-3350	371	13	m.	m.	PROPN
hassl-3350	371	14	j.	j.	PROPN
hassl-3350	371	15	d.	d.	PROPN
hassl-3350	371	16	s.	s.	PROPN
hassl-3350	371	17	fernandes	fernandes	PROPN
hassl-3350	371	18	&	&	CCONJ
hassl-3350	371	19	p.	p.	PROPN
hassl-3350	371	20	gomes	gome	NOUN
hassl-3350	371	21	,	,	PUNCT
hassl-3350	371	22	eds	eds	PROPN
hassl-3350	371	23	.	.	PROPN
hassl-3350	371	24	,	,	PUNCT
hassl-3350	371	25	financial	financial	ADJ
hassl-3350	371	26	determinants	determinant	NOUN
hassl-3350	371	27	in	in	ADP
hassl-3350	371	28	local	local	ADJ
hassl-3350	371	29	reelection	reelection	NOUN
hassl-3350	371	30	rates	rate	NOUN
hassl-3350	371	31	:	:	PUNCT
hassl-3350	371	32	emerging	emerge	VERB
hassl-3350	371	33	research	research	NOUN
hassl-3350	371	34	and	and	CCONJ
hassl-3350	371	35	opportunities	opportunity	NOUN
hassl-3350	371	36	.	.	PUNCT
hassl-3350	372	1	in	in	ADP
hassl-3350	372	2	(	(	PUNCT
hassl-3350	372	3	pp	pp	ADJ
hassl-3350	372	4	.	.	PUNCT
hassl-3350	372	5	176	176	NUM
hassl-3350	372	6	-	-	SYM
hassl-3350	372	7	201	201	NUM
hassl-3350	372	8	)	)	PUNCT
hassl-3350	372	9	.	.	PUNCT
hassl-3350	373	1	hershey	hershey	PROPN
hassl-3350	373	2	,	,	PUNCT
hassl-3350	373	3	pa	pa	PROPN
hassl-3350	373	4	:	:	PUNCT
hassl-3350	373	5	igi	igi	PROPN
hassl-3350	373	6	global	global	PROPN
hassl-3350	373	7	.	.	PUNCT
hassl-3350	373	8	farida	farida	PROPN
hassl-3350	373	9	,	,	PUNCT
hassl-3350	373	10	i.	i.	PROPN
hassl-3350	373	11	,	,	PUNCT
hassl-3350	373	12	&	&	CCONJ
hassl-3350	373	13	lestari	lestari	PROPN
hassl-3350	373	14	,	,	PUNCT
hassl-3350	373	15	a.	a.	NOUN
hassl-3350	373	16	(	(	PUNCT
hassl-3350	373	17	2021	2021	NUM
hassl-3350	373	18	)	)	PUNCT
hassl-3350	373	19	.	.	PUNCT
hassl-3350	374	1	implementation	implementation	NOUN
hassl-3350	374	2	of	of	ADP
hassl-3350	374	3	e	e	NOUN
hassl-3350	374	4	-	-	NOUN
hassl-3350	374	5	government	government	NOUN
hassl-3350	374	6	as	as	ADP
hassl-3350	374	7	a	a	DET
hassl-3350	374	8	public	public	ADJ
hassl-3350	374	9	service	service	NOUN
hassl-3350	374	10	innovation	innovation	NOUN
hassl-3350	374	11	in	in	ADP
hassl-3350	374	12	indonesia	indonesia	PROPN
hassl-3350	374	13	.	.	PROPN
hassl-3350	375	1	rudn	rudn	PROPN
hassl-3350	375	2	journal	journal	NOUN
hassl-3350	375	3	of	of	ADP
hassl-3350	375	4	public	public	ADJ
hassl-3350	375	5	administration	administration	NOUN
hassl-3350	375	6	,	,	PUNCT
hassl-3350	375	7	8(1	8(1	NOUN
hassl-3350	375	8	)	)	PUNCT
hassl-3350	375	9	,	,	PUNCT
hassl-3350	375	10	72	72	NUM
hassl-3350	375	11	-	-	SYM
hassl-3350	375	12	79	79	NUM
hassl-3350	375	13	.	.	PUNCT
hassl-3350	376	1	https://doi.org/10.22363/2312-8313-2021-8-1-72-79	https://doi.org/10.22363/2312-8313-2021-8-1-72-79	PROPN
hassl-3350	376	2	firman	firman	PROPN
hassl-3350	376	3	,	,	PUNCT
hassl-3350	376	4	t.	t.	PROPN
hassl-3350	376	5	(	(	PUNCT
hassl-3350	376	6	2009	2009	NUM
hassl-3350	376	7	)	)	PUNCT
hassl-3350	376	8	.	.	PUNCT
hassl-3350	377	1	decentralization	decentralization	NOUN
hassl-3350	377	2	reform	reform	NOUN
hassl-3350	377	3	and	and	CCONJ
hassl-3350	377	4	local	local	ADJ
hassl-3350	377	5	-	-	PUNCT
hassl-3350	377	6	government	government	NOUN
hassl-3350	377	7	proliferation	proliferation	NOUN
hassl-3350	377	8	in	in	ADP
hassl-3350	377	9	indonesia	indonesia	PROPN
hassl-3350	377	10	:	:	PUNCT
hassl-3350	377	11	towards	towards	ADP
hassl-3350	377	12	a	a	DET
hassl-3350	377	13	fragmentation	fragmentation	NOUN
hassl-3350	377	14	of	of	ADP
hassl-3350	377	15	regional	regional	ADJ
hassl-3350	377	16	development	development	NOUN
hassl-3350	377	17	.	.	PUNCT
hassl-3350	378	1	review	review	NOUN
hassl-3350	378	2	of	of	ADP
hassl-3350	378	3	urban	urban	PROPN
hassl-3350	378	4	&	&	CCONJ
hassl-3350	378	5	regional	regional	PROPN
hassl-3350	378	6	development	development	NOUN
hassl-3350	378	7	studies	study	NOUN
hassl-3350	378	8	,	,	PUNCT
hassl-3350	378	9	21(2	21(2	NUM
hassl-3350	378	10	-	-	SYM
hassl-3350	378	11	3	3	NUM
hassl-3350	378	12	)	)	PUNCT
hassl-3350	378	13	,	,	PUNCT
hassl-3350	378	14	143	143	NUM
hassl-3350	378	15	-	-	SYM
hassl-3350	378	16	157	157	NUM
hassl-3350	378	17	.	.	PUNCT
hassl-3350	379	1	https://doi.org/10.1111/j.1467-940x.2010.00165.x	https://doi.org/10.1111/j.1467-940x.2010.00165.x	PROPN
hassl-3350	379	2	gamayuni	gamayuni	PROPN
hassl-3350	379	3	,	,	PUNCT
hassl-3350	379	4	r.	r.	PROPN
hassl-3350	379	5	r.	r.	PROPN
hassl-3350	379	6	,	,	PUNCT
hassl-3350	379	7	&	&	CCONJ
hassl-3350	379	8	hendrawaty	hendrawaty	PROPN
hassl-3350	379	9	,	,	PUNCT
hassl-3350	379	10	e.	e.	PROPN
hassl-3350	379	11	(	(	PUNCT
hassl-3350	379	12	2020	2020	NUM
hassl-3350	379	13	)	)	PUNCT
hassl-3350	379	14	.	.	PUNCT
hassl-3350	380	1	e	e	X
hassl-3350	380	2	-	-	NOUN
hassl-3350	380	3	planning	planning	NOUN
hassl-3350	380	4	,	,	PUNCT
hassl-3350	380	5	e	e	NOUN
hassl-3350	380	6	-	-	ADJ
hassl-3350	380	7	budgeting	budgeting	ADJ
hassl-3350	380	8	and	and	CCONJ
hassl-3350	380	9	the	the	DET
hassl-3350	380	10	quality	quality	NOUN
hassl-3350	380	11	of	of	ADP
hassl-3350	380	12	government	government	NOUN
hassl-3350	380	13	institution	institution	NOUN
hassl-3350	380	14	performance	performance	NOUN
hassl-3350	380	15	accountability	accountability	NOUN
hassl-3350	380	16	system	system	NOUN
hassl-3350	380	17	in	in	ADP
hassl-3350	380	18	indonesia	indonesia	PROPN
hassl-3350	380	19	.	.	PUNCT
hassl-3350	381	1	talent	talent	PROPN
hassl-3350	381	2	development	development	PROPN
hassl-3350	381	3	&	&	CCONJ
hassl-3350	381	4	excellence	excellence	PROPN
hassl-3350	381	5	,	,	PUNCT
hassl-3350	381	6	12(1s	12(1s	NUM
hassl-3350	381	7	)	)	PUNCT
hassl-3350	381	8	,	,	PUNCT
hassl-3350	381	9	218	218	NUM
hassl-3350	381	10	-	-	SYM
hassl-3350	381	11	225	225	NUM
hassl-3350	381	12	.	.	PUNCT
hassl-3350	382	1	glassie	glassie	PROPN
hassl-3350	382	2	,	,	PUNCT
hassl-3350	382	3	n.	n.	NOUN
hassl-3350	382	4	t.	t.	PROPN
hassl-3350	382	5	(	(	PUNCT
hassl-3350	382	6	2018	2018	NUM
hassl-3350	382	7	)	)	PUNCT
hassl-3350	382	8	.	.	PUNCT
hassl-3350	383	1	public	public	ADJ
hassl-3350	383	2	sector	sector	NOUN
hassl-3350	383	3	management	management	NOUN
hassl-3350	383	4	and	and	CCONJ
hassl-3350	383	5	reform	reform	NOUN
hassl-3350	383	6	:	:	PUNCT
hassl-3350	383	7	cook	cook	VERB
hassl-3350	383	8	islands	island	NOUN
hassl-3350	383	9	experience	experience	NOUN
hassl-3350	383	10	.	.	PUNCT
hassl-3350	384	1	asia	asia	PROPN
hassl-3350	384	2	pacific	pacific	PROPN
hassl-3350	384	3	journal	journal	PROPN
hassl-3350	384	4	of	of	ADP
hassl-3350	384	5	public	public	ADJ
hassl-3350	384	6	administration	administration	NOUN
hassl-3350	384	7	,	,	PUNCT
hassl-3350	384	8	40(4	40(4	NUM
hassl-3350	384	9	)	)	PUNCT
hassl-3350	384	10	,	,	PUNCT
hassl-3350	384	11	212	212	NUM
hassl-3350	384	12	-	-	SYM
hassl-3350	384	13	218	218	NUM
hassl-3350	384	14	.	.	PUNCT
hassl-3350	385	1	https://doi.org/10.1080/23276665.2018.1543083	https://doi.org/10.1080/23276665.2018.1543083	X
hassl-3350	385	2	goddard	goddard	PROPN
hassl-3350	385	3	,	,	PUNCT
hassl-3350	385	4	a.	a.	NOUN
hassl-3350	385	5	(	(	PUNCT
hassl-3350	385	6	2010	2010	NUM
hassl-3350	385	7	)	)	PUNCT
hassl-3350	385	8	.	.	PUNCT
hassl-3350	386	1	contemporary	contemporary	ADJ
hassl-3350	386	2	public	public	ADJ
hassl-3350	386	3	sector	sector	NOUN
hassl-3350	386	4	accounting	accounting	NOUN
hassl-3350	386	5	research	research	NOUN
hassl-3350	386	6	–	–	PUNCT
hassl-3350	386	7	an	an	DET
hassl-3350	386	8	international	international	ADJ
hassl-3350	386	9	comparison	comparison	NOUN
hassl-3350	386	10	of	of	ADP
hassl-3350	386	11	journal	journal	ADJ
hassl-3350	386	12	papers	paper	NOUN
hassl-3350	386	13	.	.	PUNCT
hassl-3350	387	1	the	the	DET
hassl-3350	387	2	british	british	PROPN
hassl-3350	387	3	accounting	accounting	PROPN
hassl-3350	387	4	review	review	PROPN
hassl-3350	387	5	,	,	PUNCT
hassl-3350	387	6	42(2	42(2	PROPN
hassl-3350	387	7	)	)	PUNCT
hassl-3350	387	8	,	,	PUNCT
hassl-3350	387	9	75	75	NUM
hassl-3350	387	10	-	-	SYM
hassl-3350	387	11	87	87	NUM
hassl-3350	387	12	.	.	PUNCT
hassl-3350	388	1	https://doi.org/10.1016/j.bar.2010.02.006	https://doi.org/10.1016/j.bar.2010.02.006	PROPN
hassl-3350	388	2	https://doi.org/10.1108/ajar-07-2018-0019	https://doi.org/10.1108/ajar-07-2018-0019	PROPN
hassl-3350	388	3	https://doi.org/10.1108/aaaj-12-2018-3786	https://doi.org/10.1108/aaaj-12-2018-3786	NOUN
hassl-3350	388	4	https://doi.org/10.1108/jaee-10-2017-0097	https://doi.org/10.1108/jaee-10-2017-0097	PRON
hassl-3350	388	5	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891572	PROPN
hassl-3350	388	6	https://doi.org/10.3390/su10124393	https://doi.org/10.3390/su10124393	PROPN
hassl-3350	388	7	https://doi.org/10.3390/su12124820	https://doi.org/10.3390/su12124820	PART
hassl-3350	388	8	https://doi.org/10.22363/2312-8313-2021-8-1-72-79	https://doi.org/10.22363/2312-8313-2021-8-1-72-79	PROPN
hassl-3350	388	9	https://doi.org/10.1111/j.1467-940x.2010.00165.x	https://doi.org/10.1111/j.1467-940x.2010.00165.x	PROPN
hassl-3350	388	10	https://doi.org/10.1080/23276665.2018.1543083	https://doi.org/10.1080/23276665.2018.1543083	NOUN
hassl-3350	389	1	https://doi.org/10.1016/j.bar.2010.02.006	https://doi.org/10.1016/j.bar.2010.02.006	NOUN
hassl-3350	389	2	humanities	humanity	NOUN
hassl-3350	389	3	and	and	CCONJ
hassl-3350	389	4	social	social	ADJ
hassl-3350	389	5	sciences	science	NOUN
hassl-3350	389	6	letters	letter	NOUN
hassl-3350	389	7	,	,	PUNCT
hassl-3350	389	8	2023	2023	NUM
hassl-3350	389	9	,	,	PUNCT
hassl-3350	389	10	11(2	11(2	NUM
hassl-3350	389	11	):	):	PUNCT
hassl-3350	389	12	179	179	NUM
hassl-3350	389	13	-	-	SYM
hassl-3350	389	14	202	202	NUM
hassl-3350	389	15	192	192	NUM
hassl-3350	389	16	©	©	PROPN
hassl-3350	389	17	2023	2023	NUM
hassl-3350	389	18	conscientia	conscientia	PROPN
hassl-3350	389	19	beam	beam	PROPN
hassl-3350	389	20	.	.	PUNCT
hassl-3350	390	1	all	all	DET
hassl-3350	390	2	rights	right	NOUN
hassl-3350	390	3	reserved	reserve	VERB
hassl-3350	390	4	.	.	PUNCT
hassl-3350	391	1	gomes	gome	NOUN
hassl-3350	391	2	,	,	PUNCT
hassl-3350	391	3	p.	p.	NOUN
hassl-3350	391	4	(	(	PUNCT
hassl-3350	391	5	2021	2021	NUM
hassl-3350	391	6	)	)	PUNCT
hassl-3350	391	7	.	.	PUNCT
hassl-3350	392	1	financial	financial	ADJ
hassl-3350	392	2	and	and	CCONJ
hassl-3350	392	3	non	non	ADJ
hassl-3350	392	4	-	-	ADJ
hassl-3350	392	5	financial	financial	ADJ
hassl-3350	392	6	responses	response	NOUN
hassl-3350	392	7	to	to	ADP
hassl-3350	392	8	the	the	DET
hassl-3350	392	9	covid-19	covid-19	PROPN
hassl-3350	392	10	pandemic	pandemic	NOUN
hassl-3350	392	11	:	:	PUNCT
hassl-3350	392	12	insights	insight	NOUN
hassl-3350	392	13	from	from	ADP
hassl-3350	392	14	portugal	portugal	PROPN
hassl-3350	392	15	and	and	CCONJ
hassl-3350	392	16	lessons	lesson	NOUN
hassl-3350	392	17	for	for	ADP
hassl-3350	392	18	future	future	NOUN
hassl-3350	392	19	.	.	PUNCT
hassl-3350	393	1	public	public	ADJ
hassl-3350	393	2	money	money	NOUN
hassl-3350	393	3	&	&	CCONJ
hassl-3350	393	4	management	management	NOUN
hassl-3350	393	5	,	,	PUNCT
hassl-3350	393	6	41(8	41(8	PROPN
hassl-3350	393	7	)	)	PUNCT
hassl-3350	393	8	,	,	PUNCT
hassl-3350	393	9	660	660	NUM
hassl-3350	393	10	-	-	SYM
hassl-3350	393	11	662	662	NUM
hassl-3350	393	12	.	.	PUNCT
hassl-3350	394	1	https://doi.org/10.1080/09540962.2021.1880059	https://doi.org/10.1080/09540962.2021.1880059	X
hassl-3350	395	1	granà	granà	PROPN
hassl-3350	395	2	,	,	PUNCT
hassl-3350	395	3	f.	f.	PROPN
hassl-3350	395	4	(	(	PUNCT
hassl-3350	395	5	2018	2018	NUM
hassl-3350	395	6	)	)	PUNCT
hassl-3350	395	7	.	.	PUNCT
hassl-3350	396	1	practicing	practice	VERB
hassl-3350	396	2	integrated	integrated	ADJ
hassl-3350	396	3	thinking	thinking	NOUN
hassl-3350	396	4	:	:	PUNCT
hassl-3350	396	5	towards	towards	ADP
hassl-3350	396	6	a	a	DET
hassl-3350	396	7	new	new	ADJ
hassl-3350	396	8	era	era	NOUN
hassl-3350	396	9	of	of	ADP
hassl-3350	396	10	corporate	corporate	ADJ
hassl-3350	396	11	management	management	NOUN
hassl-3350	396	12	accounting	accounting	NOUN
hassl-3350	396	13	and	and	CCONJ
hassl-3350	396	14	reporting	reporting	NOUN
hassl-3350	396	15	.	.	PUNCT
hassl-3350	397	1	in	in	ADP
hassl-3350	397	2	:	:	PUNCT
hassl-3350	397	3	sustainable	sustainable	ADJ
hassl-3350	397	4	development	development	NOUN
hassl-3350	397	5	goals	goal	NOUN
hassl-3350	397	6	and	and	CCONJ
hassl-3350	397	7	integrated	integrated	ADJ
hassl-3350	397	8	reporting	reporting	NOUN
hassl-3350	397	9	.	.	PUNCT
hassl-3350	398	1	in	in	ADP
hassl-3350	398	2	(	(	PUNCT
hassl-3350	398	3	pp	pp	ADJ
hassl-3350	398	4	.	.	PUNCT
hassl-3350	398	5	28	28	NUM
hassl-3350	398	6	)	)	PUNCT
hassl-3350	398	7	.	.	PUNCT
hassl-3350	399	1	london	london	PROPN
hassl-3350	399	2	:	:	PUNCT
hassl-3350	399	3	routledge	routledge	PROPN
hassl-3350	399	4	.	.	PROPN
hassl-3350	399	5	grosso	grosso	PROPN
hassl-3350	399	6	,	,	PUNCT
hassl-3350	399	7	a.	a.	PROPN
hassl-3350	399	8	l.	l.	PROPN
hassl-3350	399	9	,	,	PUNCT
hassl-3350	399	10	&	&	CCONJ
hassl-3350	399	11	van	van	PROPN
hassl-3350	399	12	ryzin	ryzin	PROPN
hassl-3350	399	13	,	,	PUNCT
hassl-3350	399	14	g.	g.	PROPN
hassl-3350	399	15	g.	g.	PROPN
hassl-3350	399	16	(	(	PUNCT
hassl-3350	399	17	2011	2011	NUM
hassl-3350	399	18	)	)	PUNCT
hassl-3350	399	19	.	.	PUNCT
hassl-3350	400	1	how	how	SCONJ
hassl-3350	400	2	citizens	citizen	NOUN
hassl-3350	400	3	view	view	VERB
hassl-3350	400	4	government	government	NOUN
hassl-3350	400	5	performance	performance	NOUN
hassl-3350	400	6	reporting	reporting	NOUN
hassl-3350	400	7	:	:	PUNCT
hassl-3350	400	8	results	result	NOUN
hassl-3350	400	9	of	of	ADP
hassl-3350	400	10	a	a	DET
hassl-3350	400	11	national	national	ADJ
hassl-3350	400	12	survey	survey	NOUN
hassl-3350	400	13	.	.	PUNCT
hassl-3350	401	1	public	public	ADJ
hassl-3350	401	2	performance	performance	NOUN
hassl-3350	401	3	&	&	CCONJ
hassl-3350	401	4	management	management	PROPN
hassl-3350	401	5	review	review	PROPN
hassl-3350	401	6	,	,	PUNCT
hassl-3350	401	7	35(2	35(2	NUM
hassl-3350	401	8	)	)	PUNCT
hassl-3350	401	9	,	,	PUNCT
hassl-3350	401	10	235	235	NUM
hassl-3350	401	11	-	-	SYM
hassl-3350	401	12	250	250	NUM
hassl-3350	401	13	.	.	PUNCT
hassl-3350	402	1	https://doi.org/10.2753/pmr1530-9576350201	https://doi.org/10.2753/pmr1530-9576350201	PROPN
hassl-3350	402	2	guthrie	guthrie	PROPN
hassl-3350	402	3	,	,	PUNCT
hassl-3350	402	4	j.	j.	PROPN
hassl-3350	402	5	,	,	PUNCT
hassl-3350	402	6	manes	mane	NOUN
hassl-3350	402	7	-	-	PUNCT
hassl-3350	402	8	rossi	rossi	ADJ
hassl-3350	402	9	,	,	PUNCT
hassl-3350	402	10	f.	f.	PROPN
hassl-3350	402	11	,	,	PUNCT
hassl-3350	402	12	&	&	CCONJ
hassl-3350	402	13	orelli	orelli	PROPN
hassl-3350	402	14	,	,	PUNCT
hassl-3350	402	15	r.	r.	PROPN
hassl-3350	402	16	l.	l.	PROPN
hassl-3350	402	17	(	(	PUNCT
hassl-3350	402	18	2017	2017	NUM
hassl-3350	402	19	)	)	PUNCT
hassl-3350	402	20	.	.	PUNCT
hassl-3350	403	1	integrated	integrate	VERB
hassl-3350	403	2	reporting	reporting	NOUN
hassl-3350	403	3	and	and	CCONJ
hassl-3350	403	4	integrated	integrated	ADJ
hassl-3350	403	5	thinking	thinking	NOUN
hassl-3350	403	6	in	in	ADP
hassl-3350	403	7	italian	italian	ADJ
hassl-3350	403	8	public	public	ADJ
hassl-3350	403	9	sector	sector	NOUN
hassl-3350	403	10	organisations	organisation	NOUN
hassl-3350	403	11	.	.	PUNCT
hassl-3350	404	1	meditari	meditari	ADJ
hassl-3350	404	2	accountancy	accountancy	NOUN
hassl-3350	404	3	research	research	NOUN
hassl-3350	404	4	,	,	PUNCT
hassl-3350	404	5	25(4	25(4	NOUN
hassl-3350	404	6	)	)	PUNCT
hassl-3350	404	7	,	,	PUNCT
hassl-3350	404	8	553	553	NUM
hassl-3350	404	9	-	-	SYM
hassl-3350	404	10	573	573	NUM
hassl-3350	404	11	.	.	PUNCT
hassl-3350	405	1	https://doi.org/10.1108/medar-06-2017-0155	https://doi.org/10.1108/medar-06-2017-0155	NOUN
hassl-3350	405	2	hariyani	hariyani	PROPN
hassl-3350	405	3	,	,	PUNCT
hassl-3350	405	4	e.	e.	PROPN
hassl-3350	405	5	,	,	PUNCT
hassl-3350	405	6	aswar	aswar	PROPN
hassl-3350	405	7	,	,	PUNCT
hassl-3350	405	8	k.	k.	PROPN
hassl-3350	405	9	,	,	PUNCT
hassl-3350	405	10	wiguna	wiguna	PROPN
hassl-3350	405	11	,	,	PUNCT
hassl-3350	405	12	m.	m.	NOUN
hassl-3350	405	13	,	,	PUNCT
hassl-3350	405	14	ermawati	ermawati	PROPN
hassl-3350	405	15	,	,	PUNCT
hassl-3350	405	16	e.	e.	PROPN
hassl-3350	405	17	,	,	PUNCT
hassl-3350	405	18	&	&	CCONJ
hassl-3350	405	19	anisma	anisma	PROPN
hassl-3350	405	20	,	,	PUNCT
hassl-3350	405	21	y.	y.	PROPN
hassl-3350	405	22	(	(	PUNCT
hassl-3350	405	23	2022	2022	NUM
hassl-3350	405	24	)	)	PUNCT
hassl-3350	405	25	.	.	PUNCT
hassl-3350	406	1	factors	factor	NOUN
hassl-3350	406	2	influencing	influence	VERB
hassl-3350	406	3	financial	financial	ADJ
hassl-3350	406	4	statement	statement	NOUN
hassl-3350	406	5	disclosure	disclosure	NOUN
hassl-3350	406	6	:	:	PUNCT
hassl-3350	406	7	empirical	empirical	ADJ
hassl-3350	406	8	evidence	evidence	NOUN
hassl-3350	406	9	from	from	ADP
hassl-3350	406	10	indonesia	indonesia	PROPN
hassl-3350	406	11	.	.	PUNCT
hassl-3350	407	1	investment	investment	NOUN
hassl-3350	407	2	management	management	NOUN
hassl-3350	407	3	and	and	CCONJ
hassl-3350	407	4	financial	financial	ADJ
hassl-3350	407	5	innovations	innovation	NOUN
hassl-3350	407	6	,	,	PUNCT
hassl-3350	407	7	19(2	19(2	NUM
hassl-3350	407	8	)	)	PUNCT
hassl-3350	407	9	,	,	PUNCT
hassl-3350	407	10	230	230	NUM
hassl-3350	407	11	-	-	SYM
hassl-3350	407	12	237	237	NUM
hassl-3350	407	13	.	.	PUNCT
hassl-3350	408	1	https://doi.org/10.21511/imfi.19(2).2022.20	https://doi.org/10.21511/imfi.19(2).2022.20	PROPN
hassl-3350	408	2	harun	harun	PROPN
hassl-3350	408	3	,	,	PUNCT
hassl-3350	408	4	h.	h.	PROPN
hassl-3350	408	5	,	,	PUNCT
hassl-3350	408	6	&	&	CCONJ
hassl-3350	408	7	kamase	kamase	PROPN
hassl-3350	408	8	,	,	PUNCT
hassl-3350	408	9	h.	h.	PROPN
hassl-3350	408	10	p.	p.	PROPN
hassl-3350	408	11	(	(	PUNCT
hassl-3350	408	12	2012	2012	NUM
hassl-3350	408	13	)	)	PUNCT
hassl-3350	408	14	.	.	PUNCT
hassl-3350	409	1	accounting	accounting	NOUN
hassl-3350	409	2	change	change	NOUN
hassl-3350	409	3	and	and	CCONJ
hassl-3350	409	4	institutional	institutional	ADJ
hassl-3350	409	5	capacity	capacity	NOUN
hassl-3350	409	6	:	:	PUNCT
hassl-3350	409	7	the	the	DET
hassl-3350	409	8	case	case	NOUN
hassl-3350	409	9	of	of	ADP
hassl-3350	409	10	a	a	DET
hassl-3350	409	11	provincial	provincial	ADJ
hassl-3350	409	12	government	government	NOUN
hassl-3350	409	13	in	in	ADP
hassl-3350	409	14	indonesia	indonesia	PROPN
hassl-3350	409	15	.	.	PUNCT
hassl-3350	410	1	australasian	australasian	ADJ
hassl-3350	410	2	accounting	accounting	NOUN
hassl-3350	410	3	,	,	PUNCT
hassl-3350	410	4	business	business	NOUN
hassl-3350	410	5	and	and	CCONJ
hassl-3350	410	6	finance	finance	NOUN
hassl-3350	410	7	journal	journal	NOUN
hassl-3350	410	8	,	,	PUNCT
hassl-3350	410	9	6(2	6(2	NUM
hassl-3350	410	10	)	)	PUNCT
hassl-3350	410	11	,	,	PUNCT
hassl-3350	410	12	35	35	NUM
hassl-3350	410	13	-	-	SYM
hassl-3350	410	14	50	50	NUM
hassl-3350	410	15	.	.	PUNCT
hassl-3350	411	1	helden	helden	PROPN
hassl-3350	411	2	,	,	PUNCT
hassl-3350	411	3	v.	v.	PROPN
hassl-3350	411	4	j.	j.	PROPN
hassl-3350	411	5	,	,	PUNCT
hassl-3350	411	6	&	&	CCONJ
hassl-3350	411	7	reichard	reichard	PROPN
hassl-3350	411	8	,	,	PUNCT
hassl-3350	411	9	c.	c.	PROPN
hassl-3350	411	10	(	(	PUNCT
hassl-3350	411	11	2019	2019	NUM
hassl-3350	411	12	)	)	PUNCT
hassl-3350	411	13	.	.	PUNCT
hassl-3350	412	1	management	management	NOUN
hassl-3350	412	2	control	control	NOUN
hassl-3350	412	3	and	and	CCONJ
hassl-3350	412	4	public	public	ADJ
hassl-3350	412	5	sector	sector	NOUN
hassl-3350	412	6	performance	performance	NOUN
hassl-3350	412	7	management	management	NOUN
hassl-3350	412	8	.	.	PUNCT
hassl-3350	413	1	baltic	baltic	PROPN
hassl-3350	413	2	journal	journal	PROPN
hassl-3350	413	3	of	of	ADP
hassl-3350	413	4	management	management	NOUN
hassl-3350	413	5	,	,	PUNCT
hassl-3350	413	6	14(1	14(1	NUM
hassl-3350	413	7	)	)	PUNCT
hassl-3350	413	8	,	,	PUNCT
hassl-3350	413	9	158	158	NUM
hassl-3350	413	10	-	-	SYM
hassl-3350	413	11	176	176	NUM
hassl-3350	413	12	.	.	PUNCT
hassl-3350	414	1	https://doi.org/10.1108/bjm-01-2018-0021	https://doi.org/10.1108/bjm-01-2018-0021	PROPN
hassl-3350	414	2	hoang	hoang	PROPN
hassl-3350	414	3	,	,	PUNCT
hassl-3350	414	4	t.	t.	PROPN
hassl-3350	414	5	(	(	PUNCT
hassl-3350	414	6	2018	2018	NUM
hassl-3350	414	7	)	)	PUNCT
hassl-3350	414	8	.	.	PUNCT
hassl-3350	415	1	the	the	DET
hassl-3350	415	2	role	role	NOUN
hassl-3350	415	3	of	of	ADP
hassl-3350	415	4	the	the	DET
hassl-3350	415	5	integrated	integrated	ADJ
hassl-3350	415	6	reporting	reporting	NOUN
hassl-3350	415	7	in	in	ADP
hassl-3350	415	8	raising	raise	VERB
hassl-3350	415	9	awareness	awareness	NOUN
hassl-3350	415	10	of	of	ADP
hassl-3350	415	11	environmental	environmental	ADJ
hassl-3350	415	12	,	,	PUNCT
hassl-3350	415	13	social	social	ADJ
hassl-3350	415	14	and	and	CCONJ
hassl-3350	415	15	corporate	corporate	ADJ
hassl-3350	415	16	governance	governance	NOUN
hassl-3350	415	17	(	(	PUNCT
hassl-3350	415	18	esg	esg	NOUN
hassl-3350	415	19	)	)	PUNCT
hassl-3350	415	20	performance	performance	NOUN
hassl-3350	415	21	.	.	PUNCT
hassl-3350	416	1	stakeholders	stakeholder	NOUN
hassl-3350	416	2	,	,	PUNCT
hassl-3350	416	3	governance	governance	NOUN
hassl-3350	416	4	,	,	PUNCT
hassl-3350	416	5	and	and	CCONJ
hassl-3350	416	6	responsibility	responsibility	NOUN
hassl-3350	416	7	,	,	PUNCT
hassl-3350	416	8	14(1	14(1	NUM
hassl-3350	416	9	)	)	PUNCT
hassl-3350	416	10	,	,	PUNCT
hassl-3350	416	11	47	47	NUM
hassl-3350	416	12	-	-	SYM
hassl-3350	416	13	69	69	NUM
hassl-3350	416	14	.	.	PUNCT
hassl-3350	417	1	https://doi.org/10.1108/s2043052320180000014003	https://doi.org/10.1108/s2043052320180000014003	PROPN
hassl-3350	417	2	hsiao	hsiao	PROPN
hassl-3350	417	3	,	,	PUNCT
hassl-3350	417	4	p.	p.	PROPN
hassl-3350	417	5	c.	c.	PROPN
hassl-3350	417	6	k.	k.	PROPN
hassl-3350	417	7	,	,	PUNCT
hassl-3350	417	8	de	de	PROPN
hassl-3350	417	9	villiers	villiers	PROPN
hassl-3350	417	10	,	,	PUNCT
hassl-3350	417	11	c.	c.	PROPN
hassl-3350	417	12	,	,	PUNCT
hassl-3350	417	13	horner	horner	PROPN
hassl-3350	417	14	,	,	PUNCT
hassl-3350	417	15	c.	c.	PROPN
hassl-3350	417	16	,	,	PUNCT
hassl-3350	417	17	&	&	CCONJ
hassl-3350	417	18	oosthuizen	oosthuizen	PROPN
hassl-3350	417	19	,	,	PUNCT
hassl-3350	417	20	h.	h.	PROPN
hassl-3350	417	21	(	(	PUNCT
hassl-3350	417	22	2022	2022	NUM
hassl-3350	417	23	)	)	PUNCT
hassl-3350	417	24	.	.	PUNCT
hassl-3350	418	1	a	a	DET
hassl-3350	418	2	review	review	NOUN
hassl-3350	418	3	and	and	CCONJ
hassl-3350	418	4	synthesis	synthesis	NOUN
hassl-3350	418	5	of	of	ADP
hassl-3350	418	6	contemporary	contemporary	ADJ
hassl-3350	418	7	sustainability	sustainability	NOUN
hassl-3350	418	8	accounting	accounting	NOUN
hassl-3350	418	9	research	research	NOUN
hassl-3350	418	10	and	and	CCONJ
hassl-3350	418	11	the	the	DET
hassl-3350	418	12	development	development	NOUN
hassl-3350	418	13	of	of	ADP
hassl-3350	418	14	a	a	DET
hassl-3350	418	15	research	research	NOUN
hassl-3350	418	16	agenda	agenda	NOUN
hassl-3350	418	17	.	.	PUNCT
hassl-3350	419	1	accounting	accounting	PROPN
hassl-3350	419	2	&	&	CCONJ
hassl-3350	419	3	finance	finance	PROPN
hassl-3350	419	4	,	,	PUNCT
hassl-3350	419	5	62(4	62(4	NOUN
hassl-3350	419	6	)	)	PUNCT
hassl-3350	419	7	,	,	PUNCT
hassl-3350	419	8	4453	4453	NUM
hassl-3350	419	9	-	-	SYM
hassl-3350	419	10	4483	4483	NUM
hassl-3350	419	11	.	.	PUNCT
hassl-3350	420	1	https://doi.org/10.1111/acfi.12936	https://doi.org/10.1111/acfi.12936	PROPN
hassl-3350	420	2	ionescu	ionescu	PROPN
hassl-3350	420	3	,	,	PUNCT
hassl-3350	420	4	l.	l.	PROPN
hassl-3350	420	5	(	(	PUNCT
hassl-3350	420	6	2018	2018	NUM
hassl-3350	420	7	)	)	PUNCT
hassl-3350	420	8	.	.	PUNCT
hassl-3350	421	1	bureaucratic	bureaucratic	ADJ
hassl-3350	421	2	management	management	NOUN
hassl-3350	421	3	in	in	ADP
hassl-3350	421	4	public	public	ADJ
hassl-3350	421	5	sector	sector	NOUN
hassl-3350	421	6	accounting	accounting	NOUN
hassl-3350	421	7	.	.	PUNCT
hassl-3350	422	1	economics	economic	NOUN
hassl-3350	422	2	,	,	PUNCT
hassl-3350	422	3	management	management	NOUN
hassl-3350	422	4	,	,	PUNCT
hassl-3350	422	5	and	and	CCONJ
hassl-3350	422	6	financial	financial	ADJ
hassl-3350	422	7	markets	market	NOUN
hassl-3350	422	8	,	,	PUNCT
hassl-3350	422	9	13(3	13(3	NUM
hassl-3350	422	10	)	)	PUNCT
hassl-3350	422	11	,	,	PUNCT
hassl-3350	422	12	275	275	NUM
hassl-3350	422	13	-	-	SYM
hassl-3350	422	14	281	281	NUM
hassl-3350	422	15	.	.	PUNCT
hassl-3350	423	1	javed	javed	ADJ
hassl-3350	423	2	,	,	PUNCT
hassl-3350	423	3	m.	m.	NOUN
hassl-3350	423	4	,	,	PUNCT
hassl-3350	423	5	&	&	CCONJ
hassl-3350	423	6	zhuquan	zhuquan	PROPN
hassl-3350	423	7	,	,	PUNCT
hassl-3350	423	8	w.	w.	PROPN
hassl-3350	423	9	(	(	PUNCT
hassl-3350	423	10	2018	2018	NUM
hassl-3350	423	11	)	)	PUNCT
hassl-3350	423	12	.	.	PUNCT
hassl-3350	424	1	analysis	analysis	NOUN
hassl-3350	424	2	of	of	ADP
hassl-3350	424	3	accounting	accounting	NOUN
hassl-3350	424	4	reforms	reform	NOUN
hassl-3350	424	5	in	in	ADP
hassl-3350	424	6	the	the	DET
hassl-3350	424	7	public	public	ADJ
hassl-3350	424	8	sector	sector	NOUN
hassl-3350	424	9	of	of	ADP
hassl-3350	424	10	pakistan	pakistan	PROPN
hassl-3350	424	11	and	and	CCONJ
hassl-3350	424	12	adoption	adoption	NOUN
hassl-3350	424	13	of	of	ADP
hassl-3350	424	14	cash	cash	NOUN
hassl-3350	424	15	basis	basis	NOUN
hassl-3350	424	16	ipsas	ipsa	NOUN
hassl-3350	424	17	.	.	PUNCT
hassl-3350	425	1	universal	universal	ADJ
hassl-3350	425	2	journal	journal	PROPN
hassl-3350	425	3	of	of	ADP
hassl-3350	425	4	accounting	accounting	NOUN
hassl-3350	425	5	and	and	CCONJ
hassl-3350	425	6	finance	finance	NOUN
hassl-3350	425	7	,	,	PUNCT
hassl-3350	425	8	6(2	6(2	NUM
hassl-3350	425	9	)	)	PUNCT
hassl-3350	425	10	,	,	PUNCT
hassl-3350	425	11	47	47	NUM
hassl-3350	425	12	-	-	SYM
hassl-3350	425	13	53	53	NUM
hassl-3350	425	14	.	.	PUNCT
hassl-3350	426	1	https://doi.org/10.13189/ujaf.2018.060203	https://doi.org/10.13189/ujaf.2018.060203	PROPN
hassl-3350	426	2	la	la	DET
hassl-3350	426	3	torre	torre	PROPN
hassl-3350	426	4	,	,	PUNCT
hassl-3350	426	5	m.	m.	NOUN
hassl-3350	426	6	,	,	PUNCT
hassl-3350	426	7	sabelfeld	sabelfeld	PROPN
hassl-3350	426	8	,	,	PUNCT
hassl-3350	426	9	s.	s.	PROPN
hassl-3350	426	10	,	,	PUNCT
hassl-3350	426	11	blomkvist	blomkvist	NOUN
hassl-3350	426	12	,	,	PUNCT
hassl-3350	426	13	m.	m.	NOUN
hassl-3350	426	14	,	,	PUNCT
hassl-3350	426	15	tarquinio	tarquinio	PROPN
hassl-3350	426	16	,	,	PUNCT
hassl-3350	426	17	l.	l.	PROPN
hassl-3350	426	18	,	,	PUNCT
hassl-3350	426	19	&	&	CCONJ
hassl-3350	426	20	dumay	dumay	PROPN
hassl-3350	426	21	,	,	PUNCT
hassl-3350	426	22	j.	j.	PROPN
hassl-3350	426	23	(	(	PUNCT
hassl-3350	426	24	2018	2018	NUM
hassl-3350	426	25	)	)	PUNCT
hassl-3350	426	26	.	.	PUNCT
hassl-3350	427	1	harmonising	harmonise	VERB
hassl-3350	427	2	non	non	ADJ
hassl-3350	427	3	-	-	ADJ
hassl-3350	427	4	financial	financial	ADJ
hassl-3350	427	5	reporting	reporting	NOUN
hassl-3350	427	6	regulation	regulation	NOUN
hassl-3350	427	7	in	in	ADP
hassl-3350	427	8	europe	europe	PROPN
hassl-3350	427	9	:	:	PUNCT
hassl-3350	427	10	practical	practical	ADJ
hassl-3350	427	11	forces	force	NOUN
hassl-3350	427	12	and	and	CCONJ
hassl-3350	427	13	projections	projection	NOUN
hassl-3350	427	14	for	for	ADP
hassl-3350	427	15	future	future	ADJ
hassl-3350	427	16	research	research	NOUN
hassl-3350	427	17	.	.	PUNCT
hassl-3350	428	1	meditari	meditari	ADJ
hassl-3350	428	2	accountancy	accountancy	NOUN
hassl-3350	428	3	research	research	NOUN
hassl-3350	428	4	,	,	PUNCT
hassl-3350	428	5	26(4	26(4	NUM
hassl-3350	428	6	)	)	PUNCT
hassl-3350	428	7	,	,	PUNCT
hassl-3350	428	8	598	598	NUM
hassl-3350	428	9	-	-	SYM
hassl-3350	428	10	621	621	NUM
hassl-3350	428	11	.	.	PUNCT
hassl-3350	429	1	https://doi.org/10.1108/medar-02-2018-0290	https://doi.org/10.1108/medar-02-2018-0290	PROPN
hassl-3350	429	2	lang	lang	PROPN
hassl-3350	429	3	,	,	PUNCT
hassl-3350	429	4	m.	m.	NOUN
hassl-3350	429	5	,	,	PUNCT
hassl-3350	429	6	&	&	CCONJ
hassl-3350	429	7	stice	stice	PROPN
hassl-3350	429	8	-	-	PUNCT
hassl-3350	429	9	lawrence	lawrence	PROPN
hassl-3350	429	10	,	,	PUNCT
hassl-3350	429	11	l.	l.	PROPN
hassl-3350	429	12	(	(	PUNCT
hassl-3350	429	13	2015	2015	NUM
hassl-3350	429	14	)	)	PUNCT
hassl-3350	429	15	.	.	PUNCT
hassl-3350	430	1	textual	textual	ADJ
hassl-3350	430	2	analysis	analysis	NOUN
hassl-3350	430	3	and	and	CCONJ
hassl-3350	430	4	international	international	ADJ
hassl-3350	430	5	financial	financial	ADJ
hassl-3350	430	6	reporting	reporting	NOUN
hassl-3350	430	7	:	:	PUNCT
hassl-3350	430	8	large	large	ADJ
hassl-3350	430	9	sample	sample	NOUN
hassl-3350	430	10	evidence	evidence	NOUN
hassl-3350	430	11	.	.	PUNCT
hassl-3350	431	1	journal	journal	NOUN
hassl-3350	431	2	of	of	ADP
hassl-3350	431	3	accounting	accounting	NOUN
hassl-3350	431	4	and	and	CCONJ
hassl-3350	431	5	economics	economic	NOUN
hassl-3350	431	6	,	,	PUNCT
hassl-3350	431	7	60(2	60(2	NUM
hassl-3350	431	8	-	-	SYM
hassl-3350	431	9	3	3	NUM
hassl-3350	431	10	)	)	PUNCT
hassl-3350	431	11	,	,	PUNCT
hassl-3350	431	12	110	110	NUM
hassl-3350	431	13	-	-	SYM
hassl-3350	431	14	135	135	NUM
hassl-3350	431	15	.	.	PUNCT
hassl-3350	432	1	https://doi.org/10.1016/j.jacceco.2015.09.002	https://doi.org/10.1016/j.jacceco.2015.09.002	PROPN
hassl-3350	432	2	larson	larson	PROPN
hassl-3350	432	3	,	,	PUNCT
hassl-3350	432	4	s.	s.	PROPN
hassl-3350	432	5	j.	j.	PROPN
hassl-3350	432	6	(	(	PUNCT
hassl-3350	432	7	2019	2019	NUM
hassl-3350	432	8	)	)	PUNCT
hassl-3350	432	9	.	.	PUNCT
hassl-3350	433	1	essentials	essential	NOUN
hassl-3350	433	2	of	of	ADP
hassl-3350	433	3	public	public	ADJ
hassl-3350	433	4	service	service	NOUN
hassl-3350	433	5	:	:	PUNCT
hassl-3350	433	6	an	an	DET
hassl-3350	433	7	introduction	introduction	NOUN
hassl-3350	433	8	to	to	ADP
hassl-3350	433	9	contemporary	contemporary	ADJ
hassl-3350	433	10	public	public	ADJ
hassl-3350	433	11	administration	administration	NOUN
hassl-3350	433	12	.	.	PUNCT
hassl-3350	434	1	journal	journal	PROPN
hassl-3350	434	2	of	of	ADP
hassl-3350	434	3	public	public	ADJ
hassl-3350	434	4	affairs	affair	NOUN
hassl-3350	434	5	education	education	NOUN
hassl-3350	434	6	,	,	PUNCT
hassl-3350	434	7	25(3	25(3	NUM
hassl-3350	434	8	)	)	PUNCT
hassl-3350	434	9	,	,	PUNCT
hassl-3350	434	10	423	423	NUM
hassl-3350	434	11	-	-	SYM
hassl-3350	434	12	425	425	NUM
hassl-3350	434	13	.	.	PUNCT
hassl-3350	435	1	https://doi.org/10.1080/15236803.2018.1511103	https://doi.org/10.1080/15236803.2018.1511103	PROPN
hassl-3350	435	2	lodhia	lodhia	PROPN
hassl-3350	435	3	,	,	PUNCT
hassl-3350	435	4	s.	s.	PROPN
hassl-3350	435	5	,	,	PUNCT
hassl-3350	435	6	kaur	kaur	PROPN
hassl-3350	435	7	,	,	PUNCT
hassl-3350	435	8	a.	a.	PROPN
hassl-3350	435	9	,	,	PUNCT
hassl-3350	435	10	&	&	CCONJ
hassl-3350	435	11	williams	williams	PROPN
hassl-3350	435	12	,	,	PUNCT
hassl-3350	435	13	b.	b.	PROPN
hassl-3350	435	14	(	(	PUNCT
hassl-3350	435	15	2020	2020	NUM
hassl-3350	435	16	)	)	PUNCT
hassl-3350	435	17	.	.	PUNCT
hassl-3350	436	1	integrated	integrate	VERB
hassl-3350	436	2	reporting	reporting	NOUN
hassl-3350	436	3	in	in	ADP
hassl-3350	436	4	the	the	DET
hassl-3350	436	5	public	public	ADJ
hassl-3350	436	6	sector	sector	NOUN
hassl-3350	436	7	.	.	PUNCT
hassl-3350	437	1	in	in	ADP
hassl-3350	437	2	:	:	PUNCT
hassl-3350	437	3	the	the	DET
hassl-3350	437	4	routledge	routledge	PROPN
hassl-3350	437	5	handbook	handbook	PROPN
hassl-3350	437	6	of	of	ADP
hassl-3350	437	7	integrated	integrated	ADJ
hassl-3350	437	8	reporting	reporting	NOUN
hassl-3350	437	9	.	.	PUNCT
hassl-3350	438	1	in	in	ADP
hassl-3350	438	2	(	(	PUNCT
hassl-3350	438	3	pp	pp	ADJ
hassl-3350	438	4	.	.	PUNCT
hassl-3350	438	5	1	1	NUM
hassl-3350	438	6	-	-	SYM
hassl-3350	438	7	11	11	NUM
hassl-3350	438	8	)	)	PUNCT
hassl-3350	438	9	.	.	PUNCT
hassl-3350	439	1	london	london	PROPN
hassl-3350	439	2	:	:	PUNCT
hassl-3350	439	3	routledge	routledge	PROPN
hassl-3350	439	4	.	.	PUNCT
hassl-3350	439	5	manes	manes	PROPN
hassl-3350	439	6	-	-	PUNCT
hassl-3350	439	7	rossi	rossi	PROPN
hassl-3350	439	8	,	,	PUNCT
hassl-3350	439	9	f.	f.	PROPN
hassl-3350	439	10	(	(	PUNCT
hassl-3350	439	11	2018	2018	NUM
hassl-3350	439	12	)	)	PUNCT
hassl-3350	439	13	.	.	PUNCT
hassl-3350	440	1	is	be	AUX
hassl-3350	440	2	integrated	integrate	VERB
hassl-3350	440	3	reporting	report	VERB
hassl-3350	440	4	a	a	DET
hassl-3350	440	5	new	new	ADJ
hassl-3350	440	6	challenge	challenge	NOUN
hassl-3350	440	7	for	for	ADP
hassl-3350	440	8	public	public	ADJ
hassl-3350	440	9	sector	sector	NOUN
hassl-3350	440	10	entities	entity	NOUN
hassl-3350	440	11	?	?	PUNCT
hassl-3350	441	1	african	african	ADJ
hassl-3350	441	2	journal	journal	PROPN
hassl-3350	441	3	of	of	ADP
hassl-3350	441	4	business	business	NOUN
hassl-3350	441	5	management	management	NOUN
hassl-3350	441	6	,	,	PUNCT
hassl-3350	441	7	12(7	12(7	NUM
hassl-3350	441	8	)	)	PUNCT
hassl-3350	441	9	,	,	PUNCT
hassl-3350	441	10	172	172	NUM
hassl-3350	441	11	-	-	SYM
hassl-3350	441	12	187	187	NUM
hassl-3350	441	13	.	.	PUNCT
hassl-3350	442	1	https://doi.org/10.5897/ajbm2018.8498	https://doi.org/10.5897/ajbm2018.8498	PROPN
hassl-3350	442	2	manes	mane	NOUN
hassl-3350	442	3	-	-	PUNCT
hassl-3350	442	4	rossi	rossi	ADJ
hassl-3350	442	5	,	,	PUNCT
hassl-3350	442	6	f.	f.	PROPN
hassl-3350	442	7	,	,	PUNCT
hassl-3350	442	8	&	&	CCONJ
hassl-3350	442	9	orelli	orelli	PROPN
hassl-3350	442	10	,	,	PUNCT
hassl-3350	442	11	r.	r.	PROPN
hassl-3350	442	12	(	(	PUNCT
hassl-3350	442	13	2020	2020	NUM
hassl-3350	442	14	)	)	PUNCT
hassl-3350	442	15	.	.	PUNCT
hassl-3350	443	1	reflections	reflection	NOUN
hassl-3350	443	2	on	on	ADP
hassl-3350	443	3	new	new	ADJ
hassl-3350	443	4	trends	trend	NOUN
hassl-3350	443	5	in	in	ADP
hassl-3350	443	6	public	public	ADJ
hassl-3350	443	7	sector	sector	NOUN
hassl-3350	443	8	reporting	reporting	NOUN
hassl-3350	443	9	:	:	PUNCT
hassl-3350	443	10	integrated	integrate	VERB
hassl-3350	443	11	reporting	reporting	NOUN
hassl-3350	443	12	and	and	CCONJ
hassl-3350	443	13	beyond	beyond	ADP
hassl-3350	443	14	.	.	PUNCT
hassl-3350	444	1	in	in	ADP
hassl-3350	444	2	:	:	PUNCT
hassl-3350	444	3	f.	f.	PROPN
hassl-3350	444	4	o.	o.	PROPN
hassl-3350	444	5	r.	r.	PROPN
hassl-3350	444	6	manes	manes	PROPN
hassl-3350	444	7	-	-	PUNCT
hassl-3350	444	8	rossi	rossi	ADJ
hassl-3350	444	9	,	,	PUNCT
hassl-3350	444	10	ed	ed	NOUN
hassl-3350	444	11	.	.	PROPN
hassl-3350	444	12	,	,	PUNCT
hassl-3350	444	13	new	new	ADJ
hassl-3350	444	14	trends	trend	NOUN
hassl-3350	444	15	in	in	ADP
hassl-3350	444	16	public	public	ADJ
hassl-3350	444	17	sector	sector	NOUN
hassl-3350	444	18	reporting	reporting	NOUN
hassl-3350	444	19	.	.	PUNCT
hassl-3350	445	1	public	public	ADJ
hassl-3350	445	2	sector	sector	NOUN
hassl-3350	445	3	financial	financial	ADJ
hassl-3350	445	4	management	management	NOUN
hassl-3350	445	5	.	.	PUNCT
hassl-3350	446	1	london	london	PROPN
hassl-3350	446	2	:	:	PUNCT
hassl-3350	446	3	palgrave	palgrave	PROPN
hassl-3350	446	4	macmillan	macmillan	PROPN
hassl-3350	446	5	.	.	PUNCT
hassl-3350	447	1	mcconville	mcconville	PROPN
hassl-3350	447	2	,	,	PUNCT
hassl-3350	447	3	d.	d.	PROPN
hassl-3350	447	4	,	,	PUNCT
hassl-3350	447	5	&	&	CCONJ
hassl-3350	447	6	cordery	cordery	NOUN
hassl-3350	447	7	,	,	PUNCT
hassl-3350	447	8	c.	c.	NOUN
hassl-3350	447	9	(	(	PUNCT
hassl-3350	447	10	2022	2022	NUM
hassl-3350	447	11	)	)	PUNCT
hassl-3350	447	12	.	.	PUNCT
hassl-3350	448	1	not	not	PART
hassl-3350	448	2	-	-	PUNCT
hassl-3350	448	3	for	for	ADP
hassl-3350	448	4	-	-	PUNCT
hassl-3350	448	5	profit	profit	NOUN
hassl-3350	448	6	performance	performance	NOUN
hassl-3350	448	7	reporting	reporting	NOUN
hassl-3350	448	8	:	:	PUNCT
hassl-3350	448	9	a	a	DET
hassl-3350	448	10	reflection	reflection	NOUN
hassl-3350	448	11	on	on	ADP
hassl-3350	448	12	methods	method	NOUN
hassl-3350	448	13	,	,	PUNCT
hassl-3350	448	14	results	result	NOUN
hassl-3350	448	15	and	and	CCONJ
hassl-3350	448	16	implications	implication	NOUN
hassl-3350	448	17	for	for	ADP
hassl-3350	448	18	practice	practice	NOUN
hassl-3350	448	19	and	and	CCONJ
hassl-3350	448	20	regulation	regulation	NOUN
hassl-3350	448	21	.	.	PUNCT
hassl-3350	449	1	voluntas	volunta	NOUN
hassl-3350	449	2	:	:	PUNCT
hassl-3350	449	3	international	international	ADJ
hassl-3350	449	4	journal	journal	NOUN
hassl-3350	449	5	of	of	ADP
hassl-3350	449	6	voluntary	voluntary	ADJ
hassl-3350	449	7	and	and	CCONJ
hassl-3350	449	8	nonprofit	nonprofit	ADJ
hassl-3350	449	9	organizations	organization	NOUN
hassl-3350	449	10	,	,	PUNCT
hassl-3350	449	11	33(6	33(6	PROPN
hassl-3350	449	12	)	)	PUNCT
hassl-3350	449	13	,	,	PUNCT
hassl-3350	449	14	12041210	12041210	NUM
hassl-3350	449	15	.	.	PUNCT
hassl-3350	450	1	https://doi.org/10.1007/s11266-021-00411-0	https://doi.org/10.1007/s11266-021-00411-0	NUM
hassl-3350	450	2	montecalvo	montecalvo	PROPN
hassl-3350	450	3	,	,	PUNCT
hassl-3350	450	4	m.	m.	NOUN
hassl-3350	450	5	,	,	PUNCT
hassl-3350	450	6	farneti	farneti	PROPN
hassl-3350	450	7	,	,	PUNCT
hassl-3350	450	8	f.	f.	PROPN
hassl-3350	450	9	,	,	PUNCT
hassl-3350	450	10	&	&	CCONJ
hassl-3350	450	11	villiers	villiers	PROPN
hassl-3350	450	12	,	,	PUNCT
hassl-3350	450	13	c.	c.	PROPN
hassl-3350	450	14	d.	d.	PROPN
hassl-3350	450	15	(	(	PUNCT
hassl-3350	450	16	2018	2018	NUM
hassl-3350	450	17	)	)	PUNCT
hassl-3350	450	18	.	.	PUNCT
hassl-3350	451	1	the	the	DET
hassl-3350	451	2	potential	potential	NOUN
hassl-3350	451	3	of	of	ADP
hassl-3350	451	4	integrated	integrated	ADJ
hassl-3350	451	5	reporting	reporting	NOUN
hassl-3350	451	6	to	to	PART
hassl-3350	451	7	enhance	enhance	VERB
hassl-3350	451	8	sustainability	sustainability	NOUN
hassl-3350	451	9	reporting	reporting	NOUN
hassl-3350	451	10	in	in	ADP
hassl-3350	451	11	the	the	DET
hassl-3350	451	12	public	public	ADJ
hassl-3350	451	13	sector	sector	NOUN
hassl-3350	451	14	.	.	PUNCT
hassl-3350	452	1	public	public	ADJ
hassl-3350	452	2	money	money	NOUN
hassl-3350	452	3	and	and	CCONJ
hassl-3350	452	4	management	management	NOUN
hassl-3350	452	5	,	,	PUNCT
hassl-3350	452	6	38(5	38(5	NUM
hassl-3350	452	7	)	)	PUNCT
hassl-3350	452	8	,	,	PUNCT
hassl-3350	452	9	365	365	NUM
hassl-3350	452	10	-	-	SYM
hassl-3350	452	11	374	374	NUM
hassl-3350	452	12	.	.	PUNCT
hassl-3350	452	13	https://doi.org/10.1080/09540962.2018.1477675	https://doi.org/10.1080/09540962.2018.1477675	X
hassl-3350	453	1	https://doi.org/10.1080/09540962.2021.1880059	https://doi.org/10.1080/09540962.2021.1880059	PROPN
hassl-3350	454	1	https://doi.org/10.2753/pmr1530-9576350201	https://doi.org/10.2753/pmr1530-9576350201	X
hassl-3350	454	2	https://doi.org/10.1108/medar-06-2017-0155	https://doi.org/10.1108/medar-06-2017-0155	PROPN
hassl-3350	455	1	https://doi.org/10.21511/imfi.19(2).2022.20	https://doi.org/10.21511/imfi.19(2).2022.20	PROPN
hassl-3350	455	2	https://doi.org/10.1108/bjm-01-2018-0021	https://doi.org/10.1108/bjm-01-2018-0021	PROPN
hassl-3350	455	3	https://doi.org/10.1108/s2043-052320180000014003	https://doi.org/10.1108/s2043-052320180000014003	PROPN
hassl-3350	455	4	https://doi.org/10.1108/s2043-052320180000014003	https://doi.org/10.1108/s2043-052320180000014003	PROPN
hassl-3350	455	5	https://doi.org/10.1111/acfi.12936	https://doi.org/10.1111/acfi.12936	PUNCT
hassl-3350	455	6	https://doi.org/10.13189/ujaf.2018.060203	https://doi.org/10.13189/ujaf.2018.060203	PROPN
hassl-3350	455	7	https://doi.org/10.1108/medar-02-2018-0290	https://doi.org/10.1108/medar-02-2018-0290	PROPN
hassl-3350	455	8	https://doi.org/10.1016/j.jacceco.2015.09.002	https://doi.org/10.1016/j.jacceco.2015.09.002	PROPN
hassl-3350	455	9	https://doi.org/10.1080/15236803.2018.1511103	https://doi.org/10.1080/15236803.2018.1511103	PROPN
hassl-3350	455	10	https://doi.org/10.5897/ajbm2018.8498	https://doi.org/10.5897/ajbm2018.8498	PROPN
hassl-3350	455	11	https://doi.org/10.1007/s11266-021-00411-0	https://doi.org/10.1007/s11266-021-00411-0	NUM
hassl-3350	455	12	https://doi.org/10.1080/09540962.2018.1477675	https://doi.org/10.1080/09540962.2018.1477675	PUNCT
hassl-3350	455	13	humanities	humanity	NOUN
hassl-3350	455	14	and	and	CCONJ
hassl-3350	455	15	social	social	ADJ
hassl-3350	455	16	sciences	science	NOUN
hassl-3350	455	17	letters	letter	NOUN
hassl-3350	455	18	,	,	PUNCT
hassl-3350	455	19	2023	2023	NUM
hassl-3350	455	20	,	,	PUNCT
hassl-3350	455	21	11(2	11(2	NUM
hassl-3350	455	22	):	):	PUNCT
hassl-3350	455	23	179	179	NUM
hassl-3350	455	24	-	-	SYM
hassl-3350	455	25	202	202	NUM
hassl-3350	455	26	193	193	NUM
hassl-3350	455	27	©	©	PROPN
hassl-3350	455	28	2023	2023	NUM
hassl-3350	455	29	conscientia	conscientia	PROPN
hassl-3350	455	30	beam	beam	PROPN
hassl-3350	455	31	.	.	PUNCT
hassl-3350	456	1	all	all	DET
hassl-3350	456	2	rights	right	NOUN
hassl-3350	456	3	reserved	reserve	VERB
hassl-3350	456	4	.	.	PUNCT
hassl-3350	457	1	müller	müller	PROPN
hassl-3350	457	2	,	,	PUNCT
hassl-3350	457	3	s.	s.	PROPN
hassl-3350	457	4	(	(	PUNCT
hassl-3350	457	5	2020	2020	NUM
hassl-3350	457	6	)	)	PUNCT
hassl-3350	457	7	.	.	PUNCT
hassl-3350	458	1	media	medium	NOUN
hassl-3350	458	2	coverage	coverage	NOUN
hassl-3350	458	3	of	of	ADP
hassl-3350	458	4	campaign	campaign	NOUN
hassl-3350	458	5	promises	promise	NOUN
hassl-3350	458	6	throughout	throughout	ADP
hassl-3350	458	7	the	the	DET
hassl-3350	458	8	electoral	electoral	ADJ
hassl-3350	458	9	cycle	cycle	NOUN
hassl-3350	458	10	.	.	PUNCT
hassl-3350	459	1	political	political	ADJ
hassl-3350	459	2	communication	communication	NOUN
hassl-3350	459	3	,	,	PUNCT
hassl-3350	459	4	37(5	37(5	NUM
hassl-3350	459	5	)	)	PUNCT
hassl-3350	459	6	,	,	PUNCT
hassl-3350	459	7	696	696	NUM
hassl-3350	459	8	-	-	SYM
hassl-3350	459	9	718	718	NUM
hassl-3350	459	10	.	.	PUNCT
hassl-3350	460	1	https://doi.org/10.1080/10584609.2020.1744779	https://doi.org/10.1080/10584609.2020.1744779	PROPN
hassl-3350	460	2	naschold	naschold	PROPN
hassl-3350	460	3	,	,	PUNCT
hassl-3350	460	4	f.	f.	PROPN
hassl-3350	460	5	(	(	PUNCT
hassl-3350	460	6	1996	1996	NUM
hassl-3350	460	7	)	)	PUNCT
hassl-3350	460	8	.	.	PUNCT
hassl-3350	461	1	new	new	ADJ
hassl-3350	461	2	frontiers	frontier	NOUN
hassl-3350	461	3	in	in	ADP
hassl-3350	461	4	the	the	DET
hassl-3350	461	5	public	public	ADJ
hassl-3350	461	6	sector	sector	NOUN
hassl-3350	461	7	management	management	NOUN
hassl-3350	461	8	.	.	PUNCT
hassl-3350	462	1	reprint	reprint	NOUN
hassl-3350	462	2	2017	2017	NUM
hassl-3350	462	3	ed	ed	NOUN
hassl-3350	462	4	.	.	PUNCT
hassl-3350	463	1	amsterdam	amsterdam	PROPN
hassl-3350	463	2	:	:	PUNCT
hassl-3350	463	3	de	de	ADJ
hassl-3350	463	4	gruyter	gruyter	NOUN
hassl-3350	463	5	.	.	PUNCT
hassl-3350	464	1	naynar	naynar	PROPN
hassl-3350	464	2	,	,	PUNCT
hassl-3350	464	3	n.	n.	PROPN
hassl-3350	464	4	r.	r.	PROPN
hassl-3350	464	5	,	,	PUNCT
hassl-3350	464	6	ram	ram	PROPN
hassl-3350	464	7	,	,	PUNCT
hassl-3350	464	8	a.	a.	NOUN
hassl-3350	464	9	j.	j.	PROPN
hassl-3350	464	10	,	,	PUNCT
hassl-3350	464	11	&	&	CCONJ
hassl-3350	464	12	maroun	maroun	PROPN
hassl-3350	464	13	,	,	PUNCT
hassl-3350	464	14	w.	w.	PROPN
hassl-3350	464	15	(	(	PUNCT
hassl-3350	464	16	2018	2018	NUM
hassl-3350	464	17	)	)	PUNCT
hassl-3350	464	18	.	.	PUNCT
hassl-3350	465	1	expectation	expectation	NOUN
hassl-3350	465	2	gap	gap	NOUN
hassl-3350	465	3	between	between	ADP
hassl-3350	465	4	preparers	preparer	NOUN
hassl-3350	465	5	and	and	CCONJ
hassl-3350	465	6	stakeholders	stakeholder	NOUN
hassl-3350	465	7	in	in	ADP
hassl-3350	465	8	integrated	integrated	ADJ
hassl-3350	465	9	reporting	reporting	NOUN
hassl-3350	465	10	.	.	PUNCT
hassl-3350	466	1	meditari	meditari	ADJ
hassl-3350	466	2	accountancy	accountancy	NOUN
hassl-3350	466	3	research	research	NOUN
hassl-3350	466	4	,	,	PUNCT
hassl-3350	466	5	26(2	26(2	NUM
hassl-3350	466	6	)	)	PUNCT
hassl-3350	466	7	,	,	PUNCT
hassl-3350	466	8	241	241	PROPN
hassl-3350	466	9	-	-	SYM
hassl-3350	466	10	262	262	NUM
hassl-3350	466	11	.	.	PUNCT
hassl-3350	467	1	https://doi.org/10.1108/medar-12-2017-0249	https://doi.org/10.1108/medar-12-2017-0249	PROPN
hassl-3350	467	2	nistor	nistor	PROPN
hassl-3350	467	3	,	,	PUNCT
hassl-3350	467	4	c.	c.	PROPN
hassl-3350	467	5	s.	s.	PROPN
hassl-3350	467	6	,	,	PUNCT
hassl-3350	467	7	stefanescu	stefanescu	PROPN
hassl-3350	467	8	,	,	PUNCT
hassl-3350	467	9	c.	c.	PROPN
hassl-3350	467	10	a.	a.	PROPN
hassl-3350	467	11	,	,	PUNCT
hassl-3350	467	12	oprisor	oprisor	NOUN
hassl-3350	467	13	,	,	PUNCT
hassl-3350	467	14	t.	t.	PROPN
hassl-3350	467	15	,	,	PUNCT
hassl-3350	467	16	&	&	CCONJ
hassl-3350	467	17	crisan	crisan	ADJ
hassl-3350	467	18	,	,	PUNCT
hassl-3350	467	19	a.	a.	PROPN
hassl-3350	467	20	r.	r.	PROPN
hassl-3350	467	21	(	(	PUNCT
hassl-3350	467	22	2019	2019	NUM
hassl-3350	467	23	)	)	PUNCT
hassl-3350	467	24	.	.	PUNCT
hassl-3350	468	1	approaching	approach	VERB
hassl-3350	468	2	public	public	ADJ
hassl-3350	468	3	sector	sector	NOUN
hassl-3350	468	4	transparency	transparency	NOUN
hassl-3350	468	5	through	through	ADP
hassl-3350	468	6	an	an	DET
hassl-3350	468	7	integrated	integrated	ADJ
hassl-3350	468	8	reporting	reporting	NOUN
hassl-3350	468	9	benchmark	benchmark	NOUN
hassl-3350	468	10	.	.	PUNCT
hassl-3350	469	1	journal	journal	NOUN
hassl-3350	469	2	of	of	ADP
hassl-3350	469	3	financial	financial	ADJ
hassl-3350	469	4	reporting	reporting	NOUN
hassl-3350	469	5	and	and	CCONJ
hassl-3350	469	6	accounting	accounting	NOUN
hassl-3350	469	7	,	,	PUNCT
hassl-3350	469	8	17(2	17(2	NUM
hassl-3350	469	9	)	)	PUNCT
hassl-3350	469	10	,	,	PUNCT
hassl-3350	469	11	249	249	NUM
hassl-3350	469	12	-	-	SYM
hassl-3350	469	13	270	270	NUM
hassl-3350	469	14	.	.	PUNCT
hassl-3350	470	1	https://doi.org/10.1108/jfra-06-2017-0048	https://doi.org/10.1108/jfra-06-2017-0048	PROPN
hassl-3350	470	2	okere	okere	PROPN
hassl-3350	470	3	,	,	PUNCT
hassl-3350	470	4	w.	w.	PROPN
hassl-3350	470	5	,	,	PUNCT
hassl-3350	470	6	eluyela	eluyela	PROPN
hassl-3350	470	7	,	,	PUNCT
hassl-3350	470	8	f.	f.	PROPN
hassl-3350	470	9	,	,	PUNCT
hassl-3350	470	10	bassey	bassey	PROPN
hassl-3350	470	11	,	,	PUNCT
hassl-3350	470	12	i.	i.	PROPN
hassl-3350	470	13	,	,	PUNCT
hassl-3350	470	14	&	&	CCONJ
hassl-3350	470	15	ajetunmobi	ajetunmobi	PROPN
hassl-3350	470	16	,	,	PUNCT
hassl-3350	470	17	o.	o.	PROPN
hassl-3350	470	18	(	(	PUNCT
hassl-3350	470	19	2018	2018	NUM
hassl-3350	470	20	)	)	PUNCT
hassl-3350	470	21	.	.	PUNCT
hassl-3350	471	1	public	public	ADJ
hassl-3350	471	2	sector	sector	NOUN
hassl-3350	471	3	accounting	accounting	NOUN
hassl-3350	471	4	standards	standard	NOUN
hassl-3350	471	5	and	and	CCONJ
hassl-3350	471	6	quality	quality	NOUN
hassl-3350	471	7	of	of	ADP
hassl-3350	471	8	financial	financial	ADJ
hassl-3350	471	9	reporting	reporting	NOUN
hassl-3350	471	10	:	:	PUNCT
hassl-3350	471	11	a	a	DET
hassl-3350	471	12	case	case	NOUN
hassl-3350	471	13	of	of	ADP
hassl-3350	471	14	ogun	ogun	PROPN
hassl-3350	471	15	state	state	NOUN
hassl-3350	471	16	government	government	PROPN
hassl-3350	471	17	administration	administration	NOUN
hassl-3350	471	18	in	in	ADP
hassl-3350	471	19	nigeria	nigeria	PROPN
hassl-3350	471	20	.	.	PUNCT
hassl-3350	472	1	business	business	NOUN
hassl-3350	472	2	and	and	CCONJ
hassl-3350	472	3	management	management	NOUN
hassl-3350	472	4	research	research	NOUN
hassl-3350	472	5	journal	journal	NOUN
hassl-3350	472	6	,	,	PUNCT
hassl-3350	472	7	7(7	7(7	NUM
hassl-3350	472	8	)	)	PUNCT
hassl-3350	472	9	,	,	PUNCT
hassl-3350	472	10	76	76	NUM
hassl-3350	472	11	-	-	SYM
hassl-3350	472	12	81	81	NUM
hassl-3350	472	13	.	.	PUNCT
hassl-3350	473	1	pamungkas	pamungkas	PROPN
hassl-3350	473	2	,	,	PUNCT
hassl-3350	473	3	b.	b.	PROPN
hassl-3350	473	4	,	,	PUNCT
hassl-3350	473	5	ibtida	ibtida	PROPN
hassl-3350	473	6	,	,	PUNCT
hassl-3350	473	7	r.	r.	PROPN
hassl-3350	473	8	,	,	PUNCT
hassl-3350	473	9	&	&	CCONJ
hassl-3350	473	10	avrian	avrian	PROPN
hassl-3350	473	11	,	,	PUNCT
hassl-3350	473	12	c.	c.	PROPN
hassl-3350	473	13	(	(	PUNCT
hassl-3350	473	14	2018	2018	NUM
hassl-3350	473	15	)	)	PUNCT
hassl-3350	473	16	.	.	PUNCT
hassl-3350	474	1	factors	factor	NOUN
hassl-3350	474	2	influencing	influence	VERB
hassl-3350	474	3	audit	audit	NOUN
hassl-3350	474	4	opinion	opinion	NOUN
hassl-3350	474	5	of	of	ADP
hassl-3350	474	6	the	the	DET
hassl-3350	474	7	indonesian	indonesian	ADJ
hassl-3350	474	8	municipal	municipal	ADJ
hassl-3350	474	9	governments	government	NOUN
hassl-3350	474	10	’	’	PART
hassl-3350	474	11	financial	financial	ADJ
hassl-3350	474	12	statements	statement	NOUN
hassl-3350	474	13	.	.	PUNCT
hassl-3350	475	1	cogent	cogent	NOUN
hassl-3350	475	2	business	business	PROPN
hassl-3350	475	3	&	&	CCONJ
hassl-3350	475	4	management	management	PROPN
hassl-3350	475	5	,	,	PUNCT
hassl-3350	475	6	5(1	5(1	NUM
hassl-3350	475	7	)	)	PUNCT
hassl-3350	475	8	,	,	PUNCT
hassl-3350	475	9	1540256	1540256	NUM
hassl-3350	475	10	.	.	PUNCT
hassl-3350	476	1	https://doi.org/10.1080/23311975.2018.1540256	https://doi.org/10.1080/23311975.2018.1540256	PROPN
hassl-3350	476	2	parker	parker	PROPN
hassl-3350	476	3	,	,	PUNCT
hassl-3350	476	4	l.	l.	PROPN
hassl-3350	476	5	d.	d.	PROPN
hassl-3350	476	6	,	,	PUNCT
hassl-3350	476	7	jacobs	jacobs	PROPN
hassl-3350	476	8	,	,	PUNCT
hassl-3350	476	9	k.	k.	PROPN
hassl-3350	476	10	,	,	PUNCT
hassl-3350	476	11	&	&	CCONJ
hassl-3350	476	12	schmitz	schmitz	PROPN
hassl-3350	476	13	,	,	PUNCT
hassl-3350	476	14	j.	j.	PROPN
hassl-3350	476	15	(	(	PUNCT
hassl-3350	476	16	2018	2018	NUM
hassl-3350	476	17	)	)	PUNCT
hassl-3350	476	18	.	.	PUNCT
hassl-3350	477	1	new	new	ADJ
hassl-3350	477	2	public	public	ADJ
hassl-3350	477	3	management	management	NOUN
hassl-3350	477	4	and	and	CCONJ
hassl-3350	477	5	the	the	DET
hassl-3350	477	6	rise	rise	NOUN
hassl-3350	477	7	of	of	ADP
hassl-3350	477	8	public	public	ADJ
hassl-3350	477	9	sector	sector	NOUN
hassl-3350	477	10	performance	performance	NOUN
hassl-3350	477	11	audit	audit	NOUN
hassl-3350	477	12	:	:	PUNCT
hassl-3350	477	13	evidence	evidence	NOUN
hassl-3350	477	14	from	from	ADP
hassl-3350	477	15	the	the	DET
hassl-3350	477	16	australian	australian	ADJ
hassl-3350	477	17	case	case	NOUN
hassl-3350	477	18	.	.	PUNCT
hassl-3350	478	1	accounting	accounting	NOUN
hassl-3350	478	2	,	,	PUNCT
hassl-3350	478	3	auditing	auditing	NOUN
hassl-3350	478	4	&	&	CCONJ
hassl-3350	478	5	accountability	accountability	NOUN
hassl-3350	478	6	journal	journal	NOUN
hassl-3350	478	7	,	,	PUNCT
hassl-3350	478	8	32(1	32(1	NUM
hassl-3350	478	9	)	)	PUNCT
hassl-3350	478	10	,	,	PUNCT
hassl-3350	478	11	280	280	NUM
hassl-3350	478	12	-	-	SYM
hassl-3350	478	13	306	306	NUM
hassl-3350	478	14	.	.	PUNCT
hassl-3350	479	1	https://doi.org/10.1108/aaaj06-2017-2964	https://doi.org/10.1108/aaaj06-2017-2964	PROPN
hassl-3350	479	2	petrescu	petrescu	PROPN
hassl-3350	479	3	,	,	PUNCT
hassl-3350	479	4	m.	m.	NOUN
hassl-3350	479	5	(	(	PUNCT
hassl-3350	479	6	2019	2019	NUM
hassl-3350	479	7	)	)	PUNCT
hassl-3350	479	8	.	.	PUNCT
hassl-3350	480	1	from	from	ADP
hassl-3350	480	2	marketing	market	VERB
hassl-3350	480	3	to	to	ADP
hassl-3350	480	4	public	public	ADJ
hassl-3350	480	5	value	value	NOUN
hassl-3350	480	6	:	:	PUNCT
hassl-3350	480	7	towards	towards	ADP
hassl-3350	480	8	a	a	DET
hassl-3350	480	9	theory	theory	NOUN
hassl-3350	480	10	of	of	ADP
hassl-3350	480	11	public	public	ADJ
hassl-3350	480	12	service	service	NOUN
hassl-3350	480	13	ecosystems	ecosystem	NOUN
hassl-3350	480	14	.	.	PUNCT
hassl-3350	481	1	public	public	ADJ
hassl-3350	481	2	management	management	NOUN
hassl-3350	481	3	review	review	NOUN
hassl-3350	481	4	,	,	PUNCT
hassl-3350	481	5	21(11	21(11	NUM
hassl-3350	481	6	)	)	PUNCT
hassl-3350	481	7	,	,	PUNCT
hassl-3350	481	8	1733	1733	NUM
hassl-3350	481	9	-	-	SYM
hassl-3350	481	10	1752	1752	NUM
hassl-3350	481	11	.	.	PUNCT
hassl-3350	482	1	https://doi.org/10.1080/14719037.2019.1619811	https://doi.org/10.1080/14719037.2019.1619811	PROPN
hassl-3350	482	2	pistoni	pistoni	PROPN
hassl-3350	482	3	,	,	PUNCT
hassl-3350	482	4	a.	a.	NOUN
hassl-3350	482	5	,	,	PUNCT
hassl-3350	482	6	songini	songini	PROPN
hassl-3350	482	7	,	,	PUNCT
hassl-3350	482	8	l.	l.	PROPN
hassl-3350	482	9	,	,	PUNCT
hassl-3350	482	10	&	&	CCONJ
hassl-3350	482	11	bavagnoli	bavagnoli	ADJ
hassl-3350	482	12	,	,	PUNCT
hassl-3350	482	13	f.	f.	PROPN
hassl-3350	482	14	(	(	PUNCT
hassl-3350	482	15	2018	2018	NUM
hassl-3350	482	16	)	)	PUNCT
hassl-3350	482	17	.	.	PUNCT
hassl-3350	483	1	integrated	integrate	VERB
hassl-3350	483	2	reporting	reporting	NOUN
hassl-3350	483	3	quality	quality	NOUN
hassl-3350	483	4	:	:	PUNCT
hassl-3350	483	5	an	an	DET
hassl-3350	483	6	empirical	empirical	ADJ
hassl-3350	483	7	analysis	analysis	NOUN
hassl-3350	483	8	.	.	PUNCT
hassl-3350	484	1	corporate	corporate	ADJ
hassl-3350	484	2	social	social	ADJ
hassl-3350	484	3	responsibilty	responsibilty	NOUN
hassl-3350	484	4	and	and	CCONJ
hassl-3350	484	5	environment	environment	NOUN
hassl-3350	484	6	management	management	NOUN
hassl-3350	484	7	,	,	PUNCT
hassl-3350	484	8	25(1	25(1	NUM
hassl-3350	484	9	)	)	PUNCT
hassl-3350	484	10	,	,	PUNCT
hassl-3350	484	11	489	489	NUM
hassl-3350	484	12	-	-	SYM
hassl-3350	484	13	507	507	NUM
hassl-3350	484	14	.	.	PUNCT
hassl-3350	485	1	https://doi.org/10.1002/csr.1474	https://doi.org/10.1002/csr.1474	PROPN
hassl-3350	485	2	pizzi	pizzi	PROPN
hassl-3350	485	3	,	,	PUNCT
hassl-3350	485	4	s.	s.	PROPN
hassl-3350	485	5	,	,	PUNCT
hassl-3350	485	6	rosati	rosati	PROPN
hassl-3350	485	7	,	,	PUNCT
hassl-3350	485	8	f.	f.	PROPN
hassl-3350	485	9	,	,	PUNCT
hassl-3350	485	10	&	&	CCONJ
hassl-3350	485	11	venturelli	venturelli	PROPN
hassl-3350	485	12	,	,	PUNCT
hassl-3350	485	13	a.	a.	NOUN
hassl-3350	485	14	(	(	PUNCT
hassl-3350	485	15	2021	2021	NUM
hassl-3350	485	16	)	)	PUNCT
hassl-3350	485	17	.	.	PUNCT
hassl-3350	486	1	the	the	DET
hassl-3350	486	2	determinants	determinant	NOUN
hassl-3350	486	3	of	of	ADP
hassl-3350	486	4	business	business	NOUN
hassl-3350	486	5	contribution	contribution	NOUN
hassl-3350	486	6	to	to	ADP
hassl-3350	486	7	the	the	DET
hassl-3350	486	8	2030	2030	NUM
hassl-3350	486	9	agenda	agenda	NOUN
hassl-3350	486	10	:	:	PUNCT
hassl-3350	486	11	introducing	introduce	VERB
hassl-3350	486	12	the	the	DET
hassl-3350	486	13	sdg	sdg	NOUN
hassl-3350	486	14	reporting	reporting	NOUN
hassl-3350	486	15	score	score	NOUN
hassl-3350	486	16	.	.	PUNCT
hassl-3350	487	1	business	business	NOUN
hassl-3350	487	2	strategy	strategy	NOUN
hassl-3350	487	3	and	and	CCONJ
hassl-3350	487	4	the	the	DET
hassl-3350	487	5	environment	environment	NOUN
hassl-3350	487	6	,	,	PUNCT
hassl-3350	487	7	30(1	30(1	NUM
hassl-3350	487	8	)	)	PUNCT
hassl-3350	487	9	,	,	PUNCT
hassl-3350	487	10	404	404	NUM
hassl-3350	487	11	-	-	SYM
hassl-3350	487	12	421	421	NUM
hassl-3350	487	13	.	.	PUNCT
hassl-3350	488	1	https://doi.org/10.1002/bse.2628	https://doi.org/10.1002/bse.2628	PROPN
hassl-3350	488	2	pratama	pratama	PROPN
hassl-3350	488	3	,	,	PUNCT
hassl-3350	488	4	a.	a.	NOUN
hassl-3350	488	5	,	,	PUNCT
hassl-3350	488	6	tanzil	tanzil	PROPN
hassl-3350	488	7	,	,	PUNCT
hassl-3350	488	8	n.	n.	NOUN
hassl-3350	488	9	,	,	PUNCT
hassl-3350	488	10	yadiati	yadiati	PROPN
hassl-3350	488	11	,	,	PUNCT
hassl-3350	488	12	w.	w.	PROPN
hassl-3350	488	13	,	,	PUNCT
hassl-3350	488	14	&	&	CCONJ
hassl-3350	488	15	suprijadi	suprijadi	PROPN
hassl-3350	488	16	,	,	PUNCT
hassl-3350	488	17	j.	j.	PROPN
hassl-3350	488	18	(	(	PUNCT
hassl-3350	488	19	2018	2018	NUM
hassl-3350	488	20	)	)	PUNCT
hassl-3350	488	21	.	.	PUNCT
hassl-3350	489	1	designing	design	VERB
hassl-3350	489	2	an	an	DET
hassl-3350	489	3	integrated	integrated	ADJ
hassl-3350	489	4	reporting	reporting	NOUN
hassl-3350	489	5	guidance	guidance	NOUN
hassl-3350	489	6	:	:	PUNCT
hassl-3350	489	7	an	an	DET
hassl-3350	489	8	initiative	initiative	NOUN
hassl-3350	489	9	to	to	PART
hassl-3350	489	10	improve	improve	VERB
hassl-3350	489	11	environmental	environmental	ADJ
hassl-3350	489	12	and	and	CCONJ
hassl-3350	489	13	social	social	ADJ
hassl-3350	489	14	reporting	reporting	NOUN
hassl-3350	489	15	quality	quality	NOUN
hassl-3350	489	16	.	.	PUNCT
hassl-3350	490	1	latin	latin	PROPN
hassl-3350	490	2	american	american	ADJ
hassl-3350	490	3	utopia	utopia	NOUN
hassl-3350	490	4	and	and	CCONJ
hassl-3350	490	5	praxis	praxis	ADJ
hassl-3350	490	6	,	,	PUNCT
hassl-3350	490	7	24(ext5	24(ext5	NUM
hassl-3350	490	8	)	)	PUNCT
hassl-3350	490	9	,	,	PUNCT
hassl-3350	490	10	218	218	NUM
hassl-3350	490	11	-	-	SYM
hassl-3350	490	12	238	238	NUM
hassl-3350	490	13	.	.	PUNCT
hassl-3350	491	1	pratama	pratama	NOUN
hassl-3350	491	2	,	,	PUNCT
hassl-3350	491	3	a.	a.	NOUN
hassl-3350	491	4	,	,	PUNCT
hassl-3350	491	5	yadiati	yadiati	PROPN
hassl-3350	491	6	,	,	PUNCT
hassl-3350	491	7	w.	w.	PROPN
hassl-3350	491	8	,	,	PUNCT
hassl-3350	491	9	tanzil	tanzil	PROPN
hassl-3350	491	10	,	,	PUNCT
hassl-3350	491	11	n.	n.	PROPN
hassl-3350	491	12	d.	d.	PROPN
hassl-3350	491	13	,	,	PUNCT
hassl-3350	491	14	&	&	CCONJ
hassl-3350	491	15	suprijadi	suprijadi	PROPN
hassl-3350	491	16	,	,	PUNCT
hassl-3350	491	17	j.	j.	PROPN
hassl-3350	491	18	(	(	PUNCT
hassl-3350	491	19	2021	2021	NUM
hassl-3350	491	20	)	)	PUNCT
hassl-3350	491	21	.	.	PUNCT
hassl-3350	492	1	integrated	integrate	VERB
hassl-3350	492	2	reporting	reporting	NOUN
hassl-3350	492	3	in	in	ADP
hassl-3350	492	4	southeast	southeast	PROPN
hassl-3350	492	5	asia	asia	PROPN
hassl-3350	492	6	:	:	PUNCT
hassl-3350	492	7	does	do	AUX
hassl-3350	492	8	value	value	VERB
hassl-3350	492	9	creation	creation	NOUN
hassl-3350	492	10	work	work	NOUN
hassl-3350	492	11	?	?	PUNCT
hassl-3350	493	1	academic	academic	ADJ
hassl-3350	493	2	journal	journal	NOUN
hassl-3350	493	3	of	of	ADP
hassl-3350	493	4	interdisciplinary	interdisciplinary	ADJ
hassl-3350	493	5	studies	study	NOUN
hassl-3350	493	6	,	,	PUNCT
hassl-3350	493	7	10(5	10(5	NUM
hassl-3350	493	8	)	)	PUNCT
hassl-3350	493	9	,	,	PUNCT
hassl-3350	493	10	57	57	NUM
hassl-3350	493	11	-	-	SYM
hassl-3350	493	12	77	77	NUM
hassl-3350	493	13	.	.	PUNCT
hassl-3350	494	1	https://doi.org/10.36941/ajis-2021-0123	https://doi.org/10.36941/ajis-2021-0123	NOUN
hassl-3350	494	2	puspitaningtyas	puspitaningtyas	NOUN
hassl-3350	494	3	,	,	PUNCT
hassl-3350	494	4	z.	z.	PROPN
hassl-3350	494	5	(	(	PUNCT
hassl-3350	494	6	2016	2016	NUM
hassl-3350	494	7	)	)	PUNCT
hassl-3350	494	8	.	.	PUNCT
hassl-3350	495	1	innovation	innovation	NOUN
hassl-3350	495	2	of	of	ADP
hassl-3350	495	3	public	public	ADJ
hassl-3350	495	4	sector	sector	NOUN
hassl-3350	495	5	financial	financial	ADJ
hassl-3350	495	6	management	management	NOUN
hassl-3350	495	7	:	:	PUNCT
hassl-3350	495	8	toward	toward	ADP
hassl-3350	495	9	accrual	accrual	ADJ
hassl-3350	495	10	accounting	accounting	NOUN
hassl-3350	495	11	.	.	PUNCT
hassl-3350	496	1	kuala	kuala	PROPN
hassl-3350	496	2	lumpur	lumpur	PROPN
hassl-3350	496	3	:	:	PUNCT
hassl-3350	496	4	atlantis	atlantis	PROPN
hassl-3350	496	5	press	press	PROPN
hassl-3350	496	6	.	.	PUNCT
hassl-3350	497	1	rezaee	rezaee	PROPN
hassl-3350	497	2	,	,	PUNCT
hassl-3350	497	3	z.	z.	PROPN
hassl-3350	497	4	,	,	PUNCT
hassl-3350	497	5	tsui	tsui	PROPN
hassl-3350	497	6	,	,	PUNCT
hassl-3350	497	7	j.	j.	PROPN
hassl-3350	497	8	,	,	PUNCT
hassl-3350	497	9	cheng	cheng	PROPN
hassl-3350	497	10	,	,	PUNCT
hassl-3350	497	11	p.	p.	PROPN
hassl-3350	497	12	,	,	PUNCT
hassl-3350	497	13	&	&	CCONJ
hassl-3350	497	14	zhou	zhou	PROPN
hassl-3350	497	15	,	,	PUNCT
hassl-3350	497	16	g.	g.	PROPN
hassl-3350	497	17	(	(	PUNCT
hassl-3350	497	18	2019	2019	NUM
hassl-3350	497	19	)	)	PUNCT
hassl-3350	497	20	.	.	PUNCT
hassl-3350	498	1	business	business	NOUN
hassl-3350	498	2	sustainability	sustainability	NOUN
hassl-3350	498	3	in	in	ADP
hassl-3350	498	4	asia	asia	PROPN
hassl-3350	498	5	:	:	PUNCT
hassl-3350	498	6	compliance	compliance	NOUN
hassl-3350	498	7	,	,	PUNCT
hassl-3350	498	8	performance	performance	NOUN
hassl-3350	498	9	,	,	PUNCT
hassl-3350	498	10	and	and	CCONJ
hassl-3350	498	11	integrated	integrated	ADJ
hassl-3350	498	12	reporting	reporting	NOUN
hassl-3350	498	13	and	and	CCONJ
hassl-3350	498	14	assurance	assurance	NOUN
hassl-3350	498	15	(	(	PUNCT
hassl-3350	498	16	1st	1st	ADJ
hassl-3350	498	17	ed	ed	NOUN
hassl-3350	498	18	.	.	PUNCT
hassl-3350	498	19	)	)	PUNCT
hassl-3350	498	20	.	.	PUNCT
hassl-3350	499	1	new	new	PROPN
hassl-3350	499	2	york	york	PROPN
hassl-3350	499	3	:	:	PUNCT
hassl-3350	499	4	john	john	PROPN
hassl-3350	499	5	wiley	wiley	PROPN
hassl-3350	499	6	and	and	CCONJ
hassl-3350	499	7	sons	son	NOUN
hassl-3350	499	8	.	.	PUNCT
hassl-3350	500	1	rusdi	rusdi	NOUN
hassl-3350	500	2	,	,	PUNCT
hassl-3350	500	3	d.	d.	PROPN
hassl-3350	500	4	,	,	PUNCT
hassl-3350	500	5	&	&	CCONJ
hassl-3350	500	6	suprianto	suprianto	PROPN
hassl-3350	500	7	,	,	PUNCT
hassl-3350	500	8	e.	e.	PROPN
hassl-3350	500	9	(	(	PUNCT
hassl-3350	500	10	2022	2022	NUM
hassl-3350	500	11	)	)	PUNCT
hassl-3350	500	12	.	.	PUNCT
hassl-3350	501	1	bibliography	bibliography	NOUN
hassl-3350	501	2	of	of	ADP
hassl-3350	501	3	government	government	NOUN
hassl-3350	501	4	accounting	accounting	NOUN
hassl-3350	501	5	research	research	NOUN
hassl-3350	501	6	in	in	ADP
hassl-3350	501	7	indonesia	indonesia	PROPN
hassl-3350	501	8	.	.	PROPN
hassl-3350	502	1	journal	journal	PROPN
hassl-3350	502	2	of	of	ADP
hassl-3350	502	3	accounting	accounting	NOUN
hassl-3350	502	4	science	science	NOUN
hassl-3350	502	5	,	,	PUNCT
hassl-3350	502	6	6(1	6(1	NUM
hassl-3350	502	7	)	)	PUNCT
hassl-3350	502	8	,	,	PUNCT
hassl-3350	502	9	38	38	NUM
hassl-3350	502	10	-	-	SYM
hassl-3350	502	11	54	54	NUM
hassl-3350	502	12	.	.	PUNCT
hassl-3350	503	1	sekaran	sekaran	NOUN
hassl-3350	503	2	,	,	PUNCT
hassl-3350	503	3	u.	u.	PROPN
hassl-3350	503	4	(	(	PUNCT
hassl-3350	503	5	2019	2019	NUM
hassl-3350	503	6	)	)	PUNCT
hassl-3350	503	7	.	.	PUNCT
hassl-3350	504	1	research	research	NOUN
hassl-3350	504	2	method	method	NOUN
hassl-3350	504	3	in	in	ADP
hassl-3350	504	4	business	business	NOUN
hassl-3350	504	5	.	.	PUNCT
hassl-3350	505	1	new	new	PROPN
hassl-3350	505	2	york	york	PROPN
hassl-3350	505	3	:	:	PUNCT
hassl-3350	505	4	john	john	PROPN
hassl-3350	505	5	wiley	wiley	PROPN
hassl-3350	505	6	and	and	CCONJ
hassl-3350	505	7	sons	son	NOUN
hassl-3350	505	8	.	.	PUNCT
hassl-3350	506	1	setiyawati	setiyawati	PROPN
hassl-3350	506	2	,	,	PUNCT
hassl-3350	506	3	h.	h.	PROPN
hassl-3350	506	4	,	,	PUNCT
hassl-3350	506	5	&	&	CCONJ
hassl-3350	506	6	doktoralina	doktoralina	PROPN
hassl-3350	506	7	,	,	PUNCT
hassl-3350	506	8	c.	c.	PROPN
hassl-3350	506	9	(	(	PUNCT
hassl-3350	506	10	2019	2019	NUM
hassl-3350	506	11	)	)	PUNCT
hassl-3350	506	12	.	.	PUNCT
hassl-3350	507	1	the	the	DET
hassl-3350	507	2	importance	importance	NOUN
hassl-3350	507	3	of	of	ADP
hassl-3350	507	4	quality	quality	NOUN
hassl-3350	507	5	accounting	accounting	NOUN
hassl-3350	507	6	information	information	NOUN
hassl-3350	507	7	management	management	NOUN
hassl-3350	507	8	in	in	ADP
hassl-3350	507	9	regional	regional	ADJ
hassl-3350	507	10	governments	government	NOUN
hassl-3350	507	11	in	in	ADP
hassl-3350	507	12	indonesia	indonesia	PROPN
hassl-3350	507	13	.	.	PUNCT
hassl-3350	508	1	management	management	NOUN
hassl-3350	508	2	science	science	NOUN
hassl-3350	508	3	letters	letter	NOUN
hassl-3350	508	4	,	,	PUNCT
hassl-3350	508	5	9(12	9(12	NUM
hassl-3350	508	6	)	)	PUNCT
hassl-3350	508	7	,	,	PUNCT
hassl-3350	508	8	2083	2083	NUM
hassl-3350	508	9	-	-	SYM
hassl-3350	508	10	2092	2092	NUM
hassl-3350	508	11	.	.	PUNCT
hassl-3350	509	1	https://doi.org/10.5267/j.msl.2019.6.025	https://doi.org/10.5267/j.msl.2019.6.025	ADJ
hassl-3350	509	2	steccolini	steccolini	NOUN
hassl-3350	509	3	,	,	PUNCT
hassl-3350	509	4	i.	i.	NOUN
hassl-3350	509	5	(	(	PUNCT
hassl-3350	509	6	2018	2018	NUM
hassl-3350	509	7	)	)	PUNCT
hassl-3350	509	8	.	.	PUNCT
hassl-3350	510	1	accounting	accounting	NOUN
hassl-3350	510	2	and	and	CCONJ
hassl-3350	510	3	the	the	DET
hassl-3350	510	4	post	post	ADJ
hassl-3350	510	5	-	-	ADJ
hassl-3350	510	6	new	new	ADJ
hassl-3350	510	7	public	public	ADJ
hassl-3350	510	8	management	management	NOUN
hassl-3350	510	9	:	:	PUNCT
hassl-3350	510	10	re	re	VERB
hassl-3350	510	11	-	-	VERB
hassl-3350	510	12	considering	consider	VERB
hassl-3350	510	13	publicness	publicness	NOUN
hassl-3350	510	14	in	in	ADP
hassl-3350	510	15	accounting	accounting	NOUN
hassl-3350	510	16	research	research	NOUN
hassl-3350	510	17	.	.	PUNCT
hassl-3350	511	1	accounting	accounting	NOUN
hassl-3350	511	2	,	,	PUNCT
hassl-3350	511	3	auditing	auditing	NOUN
hassl-3350	511	4	&	&	CCONJ
hassl-3350	511	5	accountability	accountability	NOUN
hassl-3350	511	6	journal	journal	NOUN
hassl-3350	511	7	,	,	PUNCT
hassl-3350	511	8	32(1	32(1	NUM
hassl-3350	511	9	)	)	PUNCT
hassl-3350	511	10	,	,	PUNCT
hassl-3350	511	11	255	255	NUM
hassl-3350	511	12	-	-	SYM
hassl-3350	511	13	279	279	NUM
hassl-3350	511	14	.	.	PUNCT
hassl-3350	512	1	https://doi.org/10.1108/aaaj-03-2018-3423	https://doi.org/10.1108/aaaj-03-2018-3423	PROPN
hassl-3350	512	2	tambingon	tambingon	PROPN
hassl-3350	512	3	,	,	PUNCT
hassl-3350	512	4	h.	h.	PROPN
hassl-3350	512	5	n.	n.	PROPN
hassl-3350	512	6	,	,	PUNCT
hassl-3350	512	7	yadiati	yadiati	PROPN
hassl-3350	512	8	,	,	PUNCT
hassl-3350	512	9	w.	w.	PROPN
hassl-3350	512	10	,	,	PUNCT
hassl-3350	512	11	&	&	CCONJ
hassl-3350	512	12	kewo	kewo	PROPN
hassl-3350	512	13	,	,	PUNCT
hassl-3350	512	14	c.	c.	PROPN
hassl-3350	512	15	l.	l.	PROPN
hassl-3350	512	16	(	(	PUNCT
hassl-3350	512	17	2018	2018	NUM
hassl-3350	512	18	)	)	PUNCT
hassl-3350	512	19	.	.	PUNCT
hassl-3350	513	1	determinant	determinant	ADJ
hassl-3350	513	2	factors	factor	NOUN
hassl-3350	513	3	influencing	influence	VERB
hassl-3350	513	4	the	the	DET
hassl-3350	513	5	quality	quality	NOUN
hassl-3350	513	6	of	of	ADP
hassl-3350	513	7	financial	financial	ADJ
hassl-3350	513	8	reporting	reporting	NOUN
hassl-3350	513	9	local	local	ADJ
hassl-3350	513	10	government	government	NOUN
hassl-3350	513	11	in	in	ADP
hassl-3350	513	12	indonesia	indonesia	PROPN
hassl-3350	513	13	.	.	PUNCT
hassl-3350	514	1	international	international	PROPN
hassl-3350	514	2	journal	journal	PROPN
hassl-3350	514	3	of	of	ADP
hassl-3350	514	4	economics	economic	NOUN
hassl-3350	514	5	and	and	CCONJ
hassl-3350	514	6	financial	financial	ADJ
hassl-3350	514	7	issues	issue	NOUN
hassl-3350	514	8	,	,	PUNCT
hassl-3350	514	9	8(2	8(2	NUM
hassl-3350	514	10	)	)	PUNCT
hassl-3350	514	11	,	,	PUNCT
hassl-3350	514	12	262	262	NUM
hassl-3350	514	13	-	-	SYM
hassl-3350	514	14	268	268	NUM
hassl-3350	514	15	.	.	PUNCT
hassl-3350	515	1	turner	turner	PROPN
hassl-3350	515	2	,	,	PUNCT
hassl-3350	515	3	m.	m.	NOUN
hassl-3350	515	4	,	,	PUNCT
hassl-3350	515	5	prasojo	prasojo	ADV
hassl-3350	515	6	,	,	PUNCT
hassl-3350	515	7	e.	e.	PROPN
hassl-3350	515	8	,	,	PUNCT
hassl-3350	515	9	&	&	CCONJ
hassl-3350	515	10	sumarwono	sumarwono	PROPN
hassl-3350	515	11	,	,	PUNCT
hassl-3350	515	12	r.	r.	PROPN
hassl-3350	515	13	(	(	PUNCT
hassl-3350	515	14	2022	2022	NUM
hassl-3350	515	15	)	)	PUNCT
hassl-3350	515	16	.	.	PUNCT
hassl-3350	516	1	the	the	DET
hassl-3350	516	2	challenge	challenge	NOUN
hassl-3350	516	3	of	of	ADP
hassl-3350	516	4	reforming	reform	VERB
hassl-3350	516	5	big	big	ADJ
hassl-3350	516	6	bureaucracy	bureaucracy	NOUN
hassl-3350	516	7	in	in	ADP
hassl-3350	516	8	indonesia	indonesia	PROPN
hassl-3350	516	9	.	.	PUNCT
hassl-3350	517	1	policy	policy	NOUN
hassl-3350	517	2	studies	study	NOUN
hassl-3350	517	3	,	,	PUNCT
hassl-3350	517	4	43(2	43(2	NUM
hassl-3350	517	5	)	)	PUNCT
hassl-3350	517	6	,	,	PUNCT
hassl-3350	517	7	333	333	NUM
hassl-3350	517	8	-	-	SYM
hassl-3350	517	9	351	351	NUM
hassl-3350	517	10	.	.	PUNCT
hassl-3350	518	1	https://doi.org/10.1080/01442872.2019.1708301	https://doi.org/10.1080/01442872.2019.1708301	PROPN
hassl-3350	518	2	vallone	vallone	PROPN
hassl-3350	518	3	,	,	PUNCT
hassl-3350	518	4	c.	c.	PROPN
hassl-3350	518	5	(	(	PUNCT
hassl-3350	518	6	2022	2022	NUM
hassl-3350	518	7	)	)	PUNCT
hassl-3350	518	8	.	.	PUNCT
hassl-3350	519	1	the	the	DET
hassl-3350	519	2	role	role	NOUN
hassl-3350	519	3	and	and	CCONJ
hassl-3350	519	4	expectations	expectation	NOUN
hassl-3350	519	5	of	of	ADP
hassl-3350	519	6	stakeholders	stakeholder	NOUN
hassl-3350	519	7	in	in	ADP
hassl-3350	519	8	the	the	DET
hassl-3350	519	9	new	new	ADJ
hassl-3350	519	10	non	non	ADJ
hassl-3350	519	11	-	-	ADJ
hassl-3350	519	12	financial	financial	ADJ
hassl-3350	519	13	disclosure	disclosure	NOUN
hassl-3350	519	14	regulations	regulation	NOUN
hassl-3350	519	15	in	in	ADP
hassl-3350	519	16	non	non	ADJ
hassl-3350	519	17	-	-	ADJ
hassl-3350	519	18	financial	financial	ADJ
hassl-3350	519	19	disclosure	disclosure	NOUN
hassl-3350	519	20	and	and	CCONJ
hassl-3350	519	21	integrated	integrated	ADJ
hassl-3350	519	22	reporting	reporting	NOUN
hassl-3350	519	23	:	:	PUNCT
hassl-3350	519	24	theoretical	theoretical	ADJ
hassl-3350	519	25	framework	framework	NOUN
hassl-3350	519	26	and	and	CCONJ
hassl-3350	519	27	empirical	empirical	ADJ
hassl-3350	519	28	evidence	evidence	NOUN
hassl-3350	519	29	.	.	PUNCT
hassl-3350	520	1	in	in	ADP
hassl-3350	520	2	(	(	PUNCT
hassl-3350	520	3	pp	pp	ADJ
hassl-3350	520	4	.	.	PUNCT
hassl-3350	520	5	383	383	NUM
hassl-3350	520	6	-	-	SYM
hassl-3350	520	7	391	391	NUM
hassl-3350	520	8	)	)	PUNCT
hassl-3350	520	9	.	.	PUNCT
hassl-3350	521	1	cham	cham	PROPN
hassl-3350	521	2	:	:	PUNCT
hassl-3350	521	3	springer	springer	NOUN
hassl-3350	521	4	international	international	ADJ
hassl-3350	521	5	publishing	publishing	NOUN
hassl-3350	521	6	.	.	PUNCT
hassl-3350	522	1	van	van	PROPN
hassl-3350	522	2	ryzin	ryzin	PROPN
hassl-3350	522	3	,	,	PUNCT
hassl-3350	522	4	g.	g.	PROPN
hassl-3350	522	5	g.	g.	PROPN
hassl-3350	522	6	,	,	PUNCT
hassl-3350	522	7	&	&	CCONJ
hassl-3350	522	8	lavena	lavena	PROPN
hassl-3350	522	9	,	,	PUNCT
hassl-3350	522	10	c.	c.	PROPN
hassl-3350	522	11	f.	f.	PROPN
hassl-3350	522	12	(	(	PUNCT
hassl-3350	522	13	2013	2013	NUM
hassl-3350	522	14	)	)	PUNCT
hassl-3350	522	15	.	.	PUNCT
hassl-3350	523	1	the	the	DET
hassl-3350	523	2	credibility	credibility	NOUN
hassl-3350	523	3	of	of	ADP
hassl-3350	523	4	government	government	NOUN
hassl-3350	523	5	performance	performance	NOUN
hassl-3350	523	6	reporting	reporting	NOUN
hassl-3350	523	7	:	:	PUNCT
hassl-3350	523	8	an	an	DET
hassl-3350	523	9	experimental	experimental	ADJ
hassl-3350	523	10	test	test	NOUN
hassl-3350	523	11	.	.	PUNCT
hassl-3350	524	1	public	public	ADJ
hassl-3350	524	2	performance	performance	NOUN
hassl-3350	524	3	&	&	CCONJ
hassl-3350	524	4	management	management	PROPN
hassl-3350	524	5	review	review	PROPN
hassl-3350	524	6	,	,	PUNCT
hassl-3350	524	7	37(1	37(1	NUM
hassl-3350	524	8	)	)	PUNCT
hassl-3350	524	9	,	,	PUNCT
hassl-3350	524	10	87	87	NUM
hassl-3350	524	11	-	-	SYM
hassl-3350	524	12	103	103	NUM
hassl-3350	524	13	.	.	PUNCT
hassl-3350	524	14	https://doi.org/10.2753/pmr1530-9576370104	https://doi.org/10.2753/pmr1530-9576370104	PUNCT
hassl-3350	525	1	https://doi.org/10.1080/10584609.2020.1744779	https://doi.org/10.1080/10584609.2020.1744779	PROPN
hassl-3350	525	2	https://doi.org/10.1108/medar-12-2017-0249	https://doi.org/10.1108/medar-12-2017-0249	PROPN
hassl-3350	525	3	https://doi.org/10.1108/jfra-06-2017-0048	https://doi.org/10.1108/jfra-06-2017-0048	PROPN
hassl-3350	525	4	https://doi.org/10.1080/23311975.2018.1540256	https://doi.org/10.1080/23311975.2018.1540256	PROPN
hassl-3350	526	1	https://doi.org/10.1108/aaaj-06-2017-2964	https://doi.org/10.1108/aaaj-06-2017-2964	NOUN
hassl-3350	526	2	https://doi.org/10.1108/aaaj-06-2017-2964	https://doi.org/10.1108/aaaj-06-2017-2964	NOUN
hassl-3350	526	3	https://doi.org/10.1080/14719037.2019.1619811	https://doi.org/10.1080/14719037.2019.1619811	VERB
hassl-3350	527	1	https://doi.org/10.1002/csr.1474	https://doi.org/10.1002/csr.1474	PROPN
hassl-3350	527	2	https://doi.org/10.1002/bse.2628	https://doi.org/10.1002/bse.2628	PROPN
hassl-3350	527	3	https://doi.org/10.36941/ajis-2021-0123	https://doi.org/10.36941/ajis-2021-0123	VERB
hassl-3350	527	4	https://doi.org/10.5267/j.msl.2019.6.025	https://doi.org/10.5267/j.msl.2019.6.025	ADV
hassl-3350	527	5	https://doi.org/10.1108/aaaj-03-2018-3423	https://doi.org/10.1108/aaaj-03-2018-3423	NOUN
hassl-3350	527	6	https://doi.org/10.1080/01442872.2019.1708301	https://doi.org/10.1080/01442872.2019.1708301	PROPN
hassl-3350	527	7	https://doi.org/10.2753/pmr1530-9576370104	https://doi.org/10.2753/pmr1530-9576370104	NOUN
hassl-3350	527	8	humanities	humanity	NOUN
hassl-3350	527	9	and	and	CCONJ
hassl-3350	527	10	social	social	ADJ
hassl-3350	527	11	sciences	science	NOUN
hassl-3350	527	12	letters	letter	NOUN
hassl-3350	527	13	,	,	PUNCT
hassl-3350	527	14	2023	2023	NUM
hassl-3350	527	15	,	,	PUNCT
hassl-3350	527	16	11(2	11(2	NUM
hassl-3350	527	17	):	):	PUNCT
hassl-3350	527	18	179	179	NUM
hassl-3350	527	19	-	-	SYM
hassl-3350	527	20	202	202	NUM
hassl-3350	527	21	194	194	NUM
hassl-3350	527	22	©	©	PROPN
hassl-3350	527	23	2023	2023	NUM
hassl-3350	527	24	conscientia	conscientia	PROPN
hassl-3350	527	25	beam	beam	PROPN
hassl-3350	527	26	.	.	PUNCT
hassl-3350	528	1	all	all	DET
hassl-3350	528	2	rights	right	NOUN
hassl-3350	528	3	reserved	reserve	VERB
hassl-3350	528	4	.	.	PUNCT
hassl-3350	529	1	venter	venter	PROPN
hassl-3350	529	2	,	,	PUNCT
hassl-3350	529	3	e.	e.	PROPN
hassl-3350	529	4	r.	r.	PROPN
hassl-3350	529	5	,	,	PUNCT
hassl-3350	529	6	stiglingh	stiglingh	PROPN
hassl-3350	529	7	,	,	PUNCT
hassl-3350	529	8	m.	m.	NOUN
hassl-3350	529	9	,	,	PUNCT
hassl-3350	529	10	&	&	CCONJ
hassl-3350	529	11	smit	smit	PROPN
hassl-3350	529	12	,	,	PUNCT
hassl-3350	529	13	a.	a.	PROPN
hassl-3350	529	14	r.	r.	PROPN
hassl-3350	529	15	(	(	PUNCT
hassl-3350	529	16	2017	2017	NUM
hassl-3350	529	17	)	)	PUNCT
hassl-3350	529	18	.	.	PUNCT
hassl-3350	530	1	integrated	integrate	VERB
hassl-3350	530	2	thinking	thinking	NOUN
hassl-3350	530	3	and	and	CCONJ
hassl-3350	530	4	the	the	DET
hassl-3350	530	5	transparency	transparency	NOUN
hassl-3350	530	6	of	of	ADP
hassl-3350	530	7	tax	tax	NOUN
hassl-3350	530	8	disclosures	disclosure	NOUN
hassl-3350	530	9	in	in	ADP
hassl-3350	530	10	the	the	DET
hassl-3350	530	11	corporate	corporate	ADJ
hassl-3350	530	12	reports	report	NOUN
hassl-3350	530	13	of	of	ADP
hassl-3350	530	14	firms	firm	NOUN
hassl-3350	530	15	.	.	PUNCT
hassl-3350	531	1	journal	journal	PROPN
hassl-3350	531	2	of	of	ADP
hassl-3350	531	3	international	international	ADJ
hassl-3350	531	4	financial	financial	ADJ
hassl-3350	531	5	management	management	NOUN
hassl-3350	531	6	&	&	CCONJ
hassl-3350	531	7	accounting	accounting	PROPN
hassl-3350	531	8	,	,	PUNCT
hassl-3350	531	9	28(3	28(3	NUM
hassl-3350	531	10	)	)	PUNCT
hassl-3350	531	11	,	,	PUNCT
hassl-3350	531	12	394	394	NUM
hassl-3350	531	13	-	-	SYM
hassl-3350	531	14	427	427	NUM
hassl-3350	531	15	.	.	PUNCT
hassl-3350	532	1	https://doi.org/10.1111/jifm.12064	https://doi.org/10.1111/jifm.12064	NOUN
hassl-3350	532	2	vitolla	vitolla	PROPN
hassl-3350	532	3	,	,	PUNCT
hassl-3350	532	4	f.	f.	PROPN
hassl-3350	532	5	,	,	PUNCT
hassl-3350	532	6	raimo	raimo	VERB
hassl-3350	532	7	,	,	PUNCT
hassl-3350	532	8	n.	n.	NOUN
hassl-3350	532	9	,	,	PUNCT
hassl-3350	532	10	&	&	CCONJ
hassl-3350	532	11	rubino	rubino	PROPN
hassl-3350	532	12	,	,	PUNCT
hassl-3350	532	13	m.	m.	NOUN
hassl-3350	532	14	(	(	PUNCT
hassl-3350	532	15	2019	2019	NUM
hassl-3350	532	16	)	)	PUNCT
hassl-3350	532	17	.	.	PUNCT
hassl-3350	533	1	appreciations	appreciation	NOUN
hassl-3350	533	2	,	,	PUNCT
hassl-3350	533	3	criticisms	criticism	NOUN
hassl-3350	533	4	,	,	PUNCT
hassl-3350	533	5	determinants	determinant	NOUN
hassl-3350	533	6	,	,	PUNCT
hassl-3350	533	7	and	and	CCONJ
hassl-3350	533	8	effects	effect	NOUN
hassl-3350	533	9	of	of	ADP
hassl-3350	533	10	integrated	integrated	ADJ
hassl-3350	533	11	reporting	reporting	NOUN
hassl-3350	533	12	:	:	PUNCT
hassl-3350	533	13	a	a	DET
hassl-3350	533	14	systematic	systematic	ADJ
hassl-3350	533	15	literature	literature	NOUN
hassl-3350	533	16	review	review	NOUN
hassl-3350	533	17	.	.	PUNCT
hassl-3350	534	1	corporate	corporate	ADJ
hassl-3350	534	2	social	social	ADJ
hassl-3350	534	3	responsibility	responsibility	NOUN
hassl-3350	534	4	and	and	CCONJ
hassl-3350	534	5	environmental	environmental	ADJ
hassl-3350	534	6	management	management	NOUN
hassl-3350	534	7	,	,	PUNCT
hassl-3350	534	8	26(2	26(2	NUM
hassl-3350	534	9	)	)	PUNCT
hassl-3350	534	10	,	,	PUNCT
hassl-3350	534	11	518	518	NUM
hassl-3350	534	12	-	-	SYM
hassl-3350	534	13	528	528	NUM
hassl-3350	534	14	.	.	PUNCT
hassl-3350	535	1	https://doi.org/10.1002/csr.1734	https://doi.org/10.1002/csr.1734	PROPN
hassl-3350	535	2	vitolla	vitolla	NOUN
hassl-3350	535	3	,	,	PUNCT
hassl-3350	535	4	f.	f.	PROPN
hassl-3350	535	5	,	,	PUNCT
hassl-3350	535	6	raimo	raimo	VERB
hassl-3350	535	7	,	,	PUNCT
hassl-3350	535	8	n.	n.	NOUN
hassl-3350	535	9	,	,	PUNCT
hassl-3350	535	10	&	&	CCONJ
hassl-3350	535	11	rubino	rubino	PROPN
hassl-3350	535	12	,	,	PUNCT
hassl-3350	535	13	m.	m.	NOUN
hassl-3350	535	14	(	(	PUNCT
hassl-3350	535	15	2020	2020	NUM
hassl-3350	535	16	)	)	PUNCT
hassl-3350	535	17	.	.	PUNCT
hassl-3350	536	1	board	board	NOUN
hassl-3350	536	2	characteristics	characteristic	NOUN
hassl-3350	536	3	and	and	CCONJ
hassl-3350	536	4	integrated	integrated	ADJ
hassl-3350	536	5	reporting	reporting	NOUN
hassl-3350	536	6	quality	quality	NOUN
hassl-3350	536	7	:	:	PUNCT
hassl-3350	536	8	an	an	DET
hassl-3350	536	9	agency	agency	NOUN
hassl-3350	536	10	theory	theory	NOUN
hassl-3350	536	11	perspective	perspective	NOUN
hassl-3350	536	12	.	.	PUNCT
hassl-3350	537	1	corporate	corporate	ADJ
hassl-3350	537	2	social	social	ADJ
hassl-3350	537	3	responsibility	responsibility	NOUN
hassl-3350	537	4	and	and	CCONJ
hassl-3350	537	5	environmental	environmental	ADJ
hassl-3350	537	6	management	management	NOUN
hassl-3350	537	7	,	,	PUNCT
hassl-3350	537	8	27(2	27(2	NUM
hassl-3350	537	9	)	)	PUNCT
hassl-3350	537	10	,	,	PUNCT
hassl-3350	537	11	1152	1152	NUM
hassl-3350	537	12	-	-	SYM
hassl-3350	537	13	1163	1163	NUM
hassl-3350	537	14	.	.	PUNCT
hassl-3350	538	1	https://doi.org/10.1002/csr.1879	https://doi.org/10.1002/csr.1879	PROPN
hassl-3350	538	2	wahyuningsih	wahyuningsih	PROPN
hassl-3350	538	3	,	,	PUNCT
hassl-3350	538	4	e.	e.	PROPN
hassl-3350	538	5	,	,	PUNCT
hassl-3350	538	6	&	&	CCONJ
hassl-3350	538	7	wijayanti	wijayanti	PROPN
hassl-3350	538	8	,	,	PUNCT
hassl-3350	538	9	r.	r.	PROPN
hassl-3350	538	10	(	(	PUNCT
hassl-3350	538	11	2022	2022	NUM
hassl-3350	538	12	)	)	PUNCT
hassl-3350	538	13	.	.	PUNCT
hassl-3350	539	1	determinants	determinant	NOUN
hassl-3350	539	2	and	and	CCONJ
hassl-3350	539	3	practices	practice	NOUN
hassl-3350	539	4	of	of	ADP
hassl-3350	539	5	voluntary	voluntary	ADJ
hassl-3350	539	6	graphic	graphic	ADJ
hassl-3350	539	7	disclosure	disclosure	NOUN
hassl-3350	539	8	in	in	ADP
hassl-3350	539	9	local	local	ADJ
hassl-3350	539	10	government	government	NOUN
hassl-3350	539	11	financial	financial	ADJ
hassl-3350	539	12	reports	report	NOUN
hassl-3350	539	13	in	in	ADP
hassl-3350	539	14	central	central	ADJ
hassl-3350	539	15	java	java	PROPN
hassl-3350	539	16	province	province	PROPN
hassl-3350	539	17	2017	2017	NUM
hassl-3350	539	18	-	-	SYM
hassl-3350	539	19	2020	2020	NUM
hassl-3350	539	20	.	.	PUNCT
hassl-3350	540	1	the	the	DET
hassl-3350	540	2	international	international	ADJ
hassl-3350	540	3	journal	journal	NOUN
hassl-3350	540	4	of	of	ADP
hassl-3350	540	5	business	business	NOUN
hassl-3350	540	6	management	management	NOUN
hassl-3350	540	7	and	and	CCONJ
hassl-3350	540	8	technology	technology	NOUN
hassl-3350	540	9	,	,	PUNCT
hassl-3350	540	10	6(4	6(4	NUM
hassl-3350	540	11	)	)	PUNCT
hassl-3350	540	12	,	,	PUNCT
hassl-3350	540	13	270	270	NUM
hassl-3350	540	14	-	-	SYM
hassl-3350	540	15	277	277	NUM
hassl-3350	540	16	.	.	PUNCT
hassl-3350	541	1	williams	williams	PROPN
hassl-3350	541	2	,	,	PUNCT
hassl-3350	541	3	b.	b.	PROPN
hassl-3350	541	4	,	,	PUNCT
hassl-3350	541	5	&	&	CCONJ
hassl-3350	541	6	lodhia	lodhia	PROPN
hassl-3350	541	7	,	,	PUNCT
hassl-3350	541	8	s.	s.	PROPN
hassl-3350	541	9	(	(	PUNCT
hassl-3350	541	10	2021	2021	NUM
hassl-3350	541	11	)	)	PUNCT
hassl-3350	541	12	.	.	PUNCT
hassl-3350	542	1	integrated	integrate	VERB
hassl-3350	542	2	reporting	reporting	NOUN
hassl-3350	542	3	in	in	ADP
hassl-3350	542	4	public	public	ADJ
hassl-3350	542	5	sector	sector	NOUN
hassl-3350	542	6	organisations	organisation	NOUN
hassl-3350	542	7	:	:	PUNCT
hassl-3350	542	8	a	a	DET
hassl-3350	542	9	study	study	NOUN
hassl-3350	542	10	of	of	ADP
hassl-3350	542	11	australian	australian	ADJ
hassl-3350	542	12	local	local	ADJ
hassl-3350	542	13	councils	council	NOUN
hassl-3350	542	14	.	.	PUNCT
hassl-3350	543	1	journal	journal	PROPN
hassl-3350	543	2	of	of	ADP
hassl-3350	543	3	environmental	environmental	ADJ
hassl-3350	543	4	management	management	NOUN
hassl-3350	543	5	,	,	PUNCT
hassl-3350	543	6	280	280	NUM
hassl-3350	543	7	,	,	PUNCT
hassl-3350	543	8	111833	111833	NUM
hassl-3350	543	9	.	.	PUNCT
hassl-3350	544	1	https://doi.org/10.1016/j.jenvman.2020.111833	https://doi.org/10.1016/j.jenvman.2020.111833	PROPN
hassl-3350	544	2	wong	wong	PROPN
hassl-3350	544	3	,	,	PUNCT
hassl-3350	544	4	k.	k.	PROPN
hassl-3350	544	5	(	(	PUNCT
hassl-3350	544	6	2017	2017	NUM
hassl-3350	544	7	)	)	PUNCT
hassl-3350	544	8	.	.	PUNCT
hassl-3350	545	1	a	a	DET
hassl-3350	545	2	literature	literature	NOUN
hassl-3350	545	3	review	review	NOUN
hassl-3350	545	4	on	on	ADP
hassl-3350	545	5	environmental	environmental	ADJ
hassl-3350	545	6	,	,	PUNCT
hassl-3350	545	7	social	social	ADJ
hassl-3350	545	8	and	and	CCONJ
hassl-3350	545	9	governance	governance	NOUN
hassl-3350	545	10	reporting	reporting	NOUN
hassl-3350	545	11	and	and	CCONJ
hassl-3350	545	12	it	it	PRON
hassl-3350	545	13	’s	’	VERB
hassl-3350	545	14	impact	impact	NOUN
hassl-3350	545	15	on	on	ADP
hassl-3350	545	16	financial	financial	ADJ
hassl-3350	545	17	performance	performance	NOUN
hassl-3350	545	18	.	.	PUNCT
hassl-3350	546	1	austin	austin	PROPN
hassl-3350	546	2	journal	journal	PROPN
hassl-3350	546	3	of	of	ADP
hassl-3350	546	4	business	business	PROPN
hassl-3350	546	5	administration	administration	NOUN
hassl-3350	546	6	and	and	CCONJ
hassl-3350	546	7	management	management	NOUN
hassl-3350	546	8	,	,	PUNCT
hassl-3350	546	9	1(4	1(4	NUM
hassl-3350	546	10	)	)	PUNCT
hassl-3350	546	11	,	,	PUNCT
hassl-3350	546	12	1	1	NUM
hassl-3350	546	13	-	-	SYM
hassl-3350	546	14	4	4	NUM
hassl-3350	546	15	.	.	PUNCT
hassl-3350	547	1	yuhertiana	yuhertiana	PROPN
hassl-3350	547	2	,	,	PUNCT
hassl-3350	547	3	i.	i.	PROPN
hassl-3350	547	4	(	(	PUNCT
hassl-3350	547	5	2015	2015	NUM
hassl-3350	547	6	)	)	PUNCT
hassl-3350	547	7	.	.	PUNCT
hassl-3350	548	1	behavioural	behavioural	ADJ
hassl-3350	548	2	public	public	ADJ
hassl-3350	548	3	sector	sector	NOUN
hassl-3350	548	4	accounting	accounting	NOUN
hassl-3350	548	5	research	research	NOUN
hassl-3350	548	6	in	in	ADP
hassl-3350	548	7	indonesia	indonesia	PROPN
hassl-3350	548	8	:	:	PUNCT
hassl-3350	548	9	a	a	DET
hassl-3350	548	10	literature	literature	NOUN
hassl-3350	548	11	review	review	NOUN
hassl-3350	548	12	.	.	PUNCT
hassl-3350	549	1	management	management	NOUN
hassl-3350	549	2	&	&	CCONJ
hassl-3350	549	3	accounting	accounting	PROPN
hassl-3350	549	4	review	review	PROPN
hassl-3350	549	5	,	,	PUNCT
hassl-3350	549	6	14(1	14(1	NUM
hassl-3350	549	7	)	)	PUNCT
hassl-3350	549	8	,	,	PUNCT
hassl-3350	549	9	49	49	NUM
hassl-3350	549	10	-	-	SYM
hassl-3350	549	11	64	64	NUM
hassl-3350	549	12	.	.	PUNCT
hassl-3350	550	1	https://doi.org/10.1111/jifm.12064	https://doi.org/10.1111/jifm.12064	NOUN
hassl-3350	551	1	https://doi.org/10.1002/csr.1734	https://doi.org/10.1002/csr.1734	PROPN
hassl-3350	551	2	https://doi.org/10.1002/csr.1879	https://doi.org/10.1002/csr.1879	ADJ
hassl-3350	551	3	https://doi.org/10.1016/j.jenvman.2020.111833	https://doi.org/10.1016/j.jenvman.2020.111833	VERB
hassl-3350	551	4	humanities	humanity	NOUN
hassl-3350	551	5	and	and	CCONJ
hassl-3350	551	6	social	social	ADJ
hassl-3350	551	7	sciences	science	NOUN
hassl-3350	551	8	letters	letter	NOUN
hassl-3350	551	9	,	,	PUNCT
hassl-3350	551	10	2023	2023	NUM
hassl-3350	551	11	,	,	PUNCT
hassl-3350	551	12	11(2	11(2	NUM
hassl-3350	551	13	):	):	PUNCT
hassl-3350	551	14	179	179	NUM
hassl-3350	551	15	-	-	SYM
hassl-3350	551	16	202	202	NUM
hassl-3350	551	17	195	195	NUM
hassl-3350	551	18	©	©	PROPN
hassl-3350	551	19	2023	2023	NUM
hassl-3350	551	20	conscientia	conscientia	PROPN
hassl-3350	551	21	beam	beam	PROPN
hassl-3350	551	22	.	.	PUNCT
hassl-3350	552	1	all	all	DET
hassl-3350	552	2	rights	right	NOUN
hassl-3350	552	3	reserved	reserve	VERB
hassl-3350	552	4	.	.	PUNCT
hassl-3350	553	1	appendix	appendix	NOUN
hassl-3350	553	2	1	1	NUM
hassl-3350	553	3	.	.	PUNCT
hassl-3350	553	4	integrated	integrate	VERB
hassl-3350	553	5	reporting	reporting	NOUN
hassl-3350	553	6	quality	quality	NOUN
hassl-3350	553	7	assessment	assessment	NOUN
hassl-3350	553	8	matrix	matrix	NOUN
hassl-3350	553	9	for	for	ADP
hassl-3350	553	10	governance	governance	NOUN
hassl-3350	553	11	.	.	PUNCT
hassl-3350	554	1	components	component	NOUN
hassl-3350	554	2	scale	scale	VERB
hassl-3350	554	3	4	4	NUM
hassl-3350	554	4	(	(	PUNCT
hassl-3350	554	5	very	very	ADV
hassl-3350	554	6	good	good	ADJ
hassl-3350	554	7	)	)	PUNCT
hassl-3350	554	8	3	3	NUM
hassl-3350	554	9	(	(	PUNCT
hassl-3350	554	10	good	good	ADJ
hassl-3350	554	11	)	)	PUNCT
hassl-3350	554	12	2	2	NUM
hassl-3350	554	13	(	(	PUNCT
hassl-3350	554	14	adequate	adequate	ADJ
hassl-3350	554	15	)	)	PUNCT
hassl-3350	554	16	1	1	NUM
hassl-3350	554	17	(	(	PUNCT
hassl-3350	554	18	inadequate	inadequate	ADJ
hassl-3350	554	19	)	)	PUNCT
hassl-3350	554	20	0	0	NUM
hassl-3350	555	1	(	(	PUNCT
hassl-3350	555	2	poor	poor	ADJ
hassl-3350	555	3	)	)	PUNCT
hassl-3350	555	4	1.1	1.1	NUM
hassl-3350	555	5	organizational	organizational	ADJ
hassl-3350	555	6	culture	culture	NOUN
hassl-3350	555	7	,	,	PUNCT
hassl-3350	555	8	ethics	ethic	NOUN
hassl-3350	555	9	,	,	PUNCT
hassl-3350	555	10	and	and	CCONJ
hassl-3350	555	11	values	value	NOUN
hassl-3350	555	12	the	the	DET
hassl-3350	555	13	report	report	NOUN
hassl-3350	555	14	contains	contain	VERB
hassl-3350	555	15	all	all	PRON
hassl-3350	555	16	of	of	ADP
hassl-3350	555	17	the	the	DET
hassl-3350	555	18	following	follow	VERB
hassl-3350	555	19	information	information	NOUN
hassl-3350	555	20	:	:	PUNCT
hassl-3350	555	21	1	1	X
hassl-3350	555	22	.	.	X
hassl-3350	555	23	vision	vision	NOUN
hassl-3350	555	24	2	2	NUM
hassl-3350	555	25	.	.	PUNCT
hassl-3350	555	26	mission	mission	NOUN
hassl-3350	555	27	3	3	NUM
hassl-3350	555	28	.	.	PUNCT
hassl-3350	555	29	culture	culture	NOUN
hassl-3350	555	30	4	4	NUM
hassl-3350	555	31	.	.	PUNCT
hassl-3350	556	1	organizational	organizational	ADJ
hassl-3350	556	2	values	value	NOUN
hassl-3350	556	3	5	5	NUM
hassl-3350	556	4	.	.	PUNCT
hassl-3350	556	5	ethics	ethic	NOUN
hassl-3350	556	6	the	the	DET
hassl-3350	556	7	report	report	NOUN
hassl-3350	556	8	contains	contain	VERB
hassl-3350	556	9	only	only	ADV
hassl-3350	556	10	4	4	NUM
hassl-3350	556	11	of	of	ADP
hassl-3350	556	12	the	the	DET
hassl-3350	556	13	5	5	NUM
hassl-3350	556	14	listed	list	VERB
hassl-3350	556	15	below	below	ADP
hassl-3350	556	16	:	:	PUNCT
hassl-3350	556	17	1	1	X
hassl-3350	556	18	.	.	X
hassl-3350	556	19	vision	vision	NOUN
hassl-3350	556	20	2	2	NUM
hassl-3350	556	21	.	.	PUNCT
hassl-3350	556	22	mission	mission	NOUN
hassl-3350	556	23	3	3	NUM
hassl-3350	556	24	.	.	PUNCT
hassl-3350	556	25	culture	culture	NOUN
hassl-3350	556	26	4	4	NUM
hassl-3350	556	27	.	.	PUNCT
hassl-3350	557	1	organizational	organizational	ADJ
hassl-3350	557	2	values	value	NOUN
hassl-3350	557	3	5	5	NUM
hassl-3350	557	4	.	.	PUNCT
hassl-3350	557	5	ethics	ethic	NOUN
hassl-3350	557	6	the	the	DET
hassl-3350	557	7	report	report	NOUN
hassl-3350	557	8	contains	contain	VERB
hassl-3350	557	9	only	only	ADV
hassl-3350	557	10	3	3	NUM
hassl-3350	557	11	of	of	ADP
hassl-3350	557	12	the	the	DET
hassl-3350	557	13	5	5	NUM
hassl-3350	557	14	listed	list	VERB
hassl-3350	557	15	below	below	ADP
hassl-3350	557	16	:	:	PUNCT
hassl-3350	557	17	1	1	X
hassl-3350	557	18	.	.	X
hassl-3350	557	19	vision	vision	NOUN
hassl-3350	557	20	2	2	NUM
hassl-3350	557	21	.	.	PUNCT
hassl-3350	557	22	mission	mission	NOUN
hassl-3350	557	23	3	3	NUM
hassl-3350	557	24	.	.	PUNCT
hassl-3350	557	25	culture	culture	NOUN
hassl-3350	557	26	4	4	NUM
hassl-3350	557	27	.	.	PUNCT
hassl-3350	558	1	organizational	organizational	ADJ
hassl-3350	558	2	values	value	NOUN
hassl-3350	558	3	5	5	NUM
hassl-3350	558	4	.	.	PUNCT
hassl-3350	558	5	ethics	ethic	NOUN
hassl-3350	558	6	the	the	DET
hassl-3350	558	7	report	report	NOUN
hassl-3350	558	8	contains	contain	VERB
hassl-3350	558	9	only	only	ADV
hassl-3350	558	10	2	2	NUM
hassl-3350	558	11	of	of	ADP
hassl-3350	558	12	the	the	DET
hassl-3350	558	13	5	5	NUM
hassl-3350	558	14	listed	list	VERB
hassl-3350	558	15	below	below	ADP
hassl-3350	558	16	:	:	PUNCT
hassl-3350	558	17	1	1	X
hassl-3350	558	18	.	.	X
hassl-3350	558	19	vision	vision	NOUN
hassl-3350	558	20	2	2	NUM
hassl-3350	558	21	.	.	PUNCT
hassl-3350	558	22	mission	mission	NOUN
hassl-3350	558	23	3	3	NUM
hassl-3350	558	24	.	.	PUNCT
hassl-3350	558	25	culture	culture	NOUN
hassl-3350	558	26	4	4	NUM
hassl-3350	558	27	.	.	PUNCT
hassl-3350	559	1	organizational	organizational	ADJ
hassl-3350	559	2	values	value	NOUN
hassl-3350	559	3	5	5	NUM
hassl-3350	559	4	.	.	PUNCT
hassl-3350	559	5	ethics	ethic	NOUN
hassl-3350	559	6	no	no	DET
hassl-3350	559	7	information	information	NOUN
hassl-3350	559	8	is	be	AUX
hassl-3350	559	9	displayed	display	VERB
hassl-3350	559	10	1.2	1.2	NUM
hassl-3350	559	11	the	the	DET
hassl-3350	559	12	main	main	ADJ
hassl-3350	559	13	activities	activity	NOUN
hassl-3350	559	14	and	and	CCONJ
hassl-3350	559	15	functions	function	NOUN
hassl-3350	559	16	of	of	ADP
hassl-3350	559	17	the	the	DET
hassl-3350	559	18	organization	organization	NOUN
hassl-3350	559	19	these	these	PRON
hassl-3350	559	20	include	include	VERB
hassl-3350	559	21	information	information	NOUN
hassl-3350	559	22	about	about	ADP
hassl-3350	559	23	the	the	DET
hassl-3350	559	24	organization	organization	NOUN
hassl-3350	559	25	's	's	PART
hassl-3350	559	26	primary	primary	ADJ
hassl-3350	559	27	tasks	task	NOUN
hassl-3350	559	28	or	or	CCONJ
hassl-3350	559	29	functions	function	NOUN
hassl-3350	559	30	,	,	PUNCT
hassl-3350	559	31	with	with	ADP
hassl-3350	559	32	explanations	explanation	NOUN
hassl-3350	559	33	provided	provide	VERB
hassl-3350	559	34	in	in	ADP
hassl-3350	559	35	the	the	DET
hassl-3350	559	36	form	form	NOUN
hassl-3350	559	37	of	of	ADP
hassl-3350	559	38	lengthy	lengthy	ADJ
hassl-3350	559	39	narratives	narrative	NOUN
hassl-3350	559	40	and	and	CCONJ
hassl-3350	559	41	other	other	ADJ
hassl-3350	559	42	visual	visual	ADJ
hassl-3350	559	43	patterns	pattern	NOUN
hassl-3350	559	44	(	(	PUNCT
hassl-3350	559	45	tables	table	NOUN
hassl-3350	559	46	,	,	PUNCT
hassl-3350	559	47	graphs	graph	NOUN
hassl-3350	559	48	,	,	PUNCT
hassl-3350	559	49	illustrations	illustration	NOUN
hassl-3350	559	50	,	,	PUNCT
hassl-3350	559	51	etc	etc	X
hassl-3350	559	52	.	.	X
hassl-3350	559	53	)	)	PUNCT
hassl-3350	560	1	these	these	PRON
hassl-3350	560	2	include	include	VERB
hassl-3350	560	3	information	information	NOUN
hassl-3350	560	4	about	about	ADP
hassl-3350	560	5	the	the	DET
hassl-3350	560	6	primary	primary	ADJ
hassl-3350	560	7	activities	activity	NOUN
hassl-3350	560	8	or	or	CCONJ
hassl-3350	560	9	functions	function	NOUN
hassl-3350	560	10	of	of	ADP
hassl-3350	560	11	the	the	DET
hassl-3350	560	12	organization	organization	NOUN
hassl-3350	560	13	,	,	PUNCT
hassl-3350	560	14	with	with	ADP
hassl-3350	560	15	lengthy	lengthy	ADJ
hassl-3350	560	16	explanations	explanation	NOUN
hassl-3350	560	17	(	(	PUNCT
hassl-3350	560	18	narrative	narrative	NOUN
hassl-3350	560	19	length	length	NOUN
hassl-3350	560	20	is	be	AUX
hassl-3350	560	21	more	more	ADJ
hassl-3350	560	22	than	than	ADP
hassl-3350	560	23	half	half	NOUN
hassl-3350	560	24	of	of	ADP
hassl-3350	560	25	the	the	DET
hassl-3350	560	26	report	report	NOUN
hassl-3350	560	27	page	page	NOUN
hassl-3350	560	28	)	)	PUNCT
hassl-3350	560	29	these	these	PRON
hassl-3350	560	30	include	include	VERB
hassl-3350	560	31	information	information	NOUN
hassl-3350	560	32	about	about	ADP
hassl-3350	560	33	the	the	DET
hassl-3350	560	34	primary	primary	ADJ
hassl-3350	560	35	activities	activity	NOUN
hassl-3350	560	36	or	or	CCONJ
hassl-3350	560	37	functions	function	NOUN
hassl-3350	560	38	of	of	ADP
hassl-3350	560	39	the	the	DET
hassl-3350	560	40	organization	organization	NOUN
hassl-3350	560	41	,	,	PUNCT
hassl-3350	560	42	with	with	ADP
hassl-3350	560	43	brief	brief	ADJ
hassl-3350	560	44	explanations	explanation	NOUN
hassl-3350	560	45	(	(	PUNCT
hassl-3350	560	46	narrative	narrative	NOUN
hassl-3350	560	47	length	length	NOUN
hassl-3350	560	48	is	be	AUX
hassl-3350	560	49	not	not	PART
hassl-3350	560	50	more	more	ADJ
hassl-3350	560	51	than	than	ADP
hassl-3350	560	52	half	half	NOUN
hassl-3350	560	53	of	of	ADP
hassl-3350	560	54	the	the	DET
hassl-3350	560	55	report	report	NOUN
hassl-3350	560	56	page	page	NOUN
hassl-3350	560	57	)	)	PUNCT
hassl-3350	560	58	only	only	ADV
hassl-3350	560	59	information	information	NOUN
hassl-3350	560	60	regarding	regard	VERB
hassl-3350	560	61	the	the	DET
hassl-3350	560	62	organization	organization	NOUN
hassl-3350	560	63	's	's	PART
hassl-3350	560	64	primary	primary	ADJ
hassl-3350	560	65	activities	activity	NOUN
hassl-3350	560	66	or	or	CCONJ
hassl-3350	560	67	functions	function	NOUN
hassl-3350	560	68	is	be	AUX
hassl-3350	560	69	provided	provide	VERB
hassl-3350	560	70	no	no	DET
hassl-3350	560	71	information	information	NOUN
hassl-3350	560	72	is	be	AUX
hassl-3350	560	73	displayed	display	VERB
hassl-3350	560	74	1.3	1.3	NUM
hassl-3350	560	75	key	key	ADJ
hassl-3350	560	76	quantitative	quantitative	ADJ
hassl-3350	560	77	information	information	NOUN
hassl-3350	560	78	quantitative	quantitative	ADJ
hassl-3350	560	79	information	information	NOUN
hassl-3350	560	80	in	in	ADP
hassl-3350	560	81	the	the	DET
hassl-3350	560	82	form	form	NOUN
hassl-3350	560	83	of	of	ADP
hassl-3350	560	84	financial	financial	ADJ
hassl-3350	560	85	performance	performance	NOUN
hassl-3350	560	86	and	and	CCONJ
hassl-3350	560	87	nonfinancial	nonfinancial	ADJ
hassl-3350	560	88	performance	performance	NOUN
hassl-3350	560	89	that	that	PRON
hassl-3350	560	90	includes	include	VERB
hassl-3350	560	91	at	at	ADV
hassl-3350	560	92	least	least	ADJ
hassl-3350	560	93	3	3	NUM
hassl-3350	560	94	of	of	ADP
hassl-3350	560	95	the	the	DET
hassl-3350	560	96	following	follow	VERB
hassl-3350	560	97	4	4	NUM
hassl-3350	560	98	aspects	aspect	NOUN
hassl-3350	560	99	:	:	PUNCT
hassl-3350	560	100	1	1	X
hassl-3350	560	101	.	.	X
hassl-3350	560	102	customer	customer	NOUN
hassl-3350	560	103	aspect	aspect	NOUN
hassl-3350	560	104	2	2	NUM
hassl-3350	560	105	.	.	PUNCT
hassl-3350	561	1	human	human	ADJ
hassl-3350	561	2	resources	resource	NOUN
hassl-3350	561	3	aspect	aspect	VERB
hassl-3350	561	4	3	3	NUM
hassl-3350	561	5	.	.	PUNCT
hassl-3350	561	6	operational	operational	ADJ
hassl-3350	561	7	aspect	aspect	NOUN
hassl-3350	561	8	4	4	NUM
hassl-3350	561	9	.	.	PUNCT
hassl-3350	561	10	institutional	institutional	ADJ
hassl-3350	561	11	aspect	aspect	NOUN
hassl-3350	561	12	quantitative	quantitative	ADJ
hassl-3350	561	13	information	information	NOUN
hassl-3350	561	14	in	in	ADP
hassl-3350	561	15	the	the	DET
hassl-3350	561	16	form	form	NOUN
hassl-3350	561	17	of	of	ADP
hassl-3350	561	18	financial	financial	ADJ
hassl-3350	561	19	performance	performance	NOUN
hassl-3350	561	20	and	and	CCONJ
hassl-3350	561	21	nonfinancial	nonfinancial	ADJ
hassl-3350	561	22	performance	performance	NOUN
hassl-3350	561	23	that	that	PRON
hassl-3350	561	24	includes	include	VERB
hassl-3350	561	25	at	at	ADV
hassl-3350	561	26	least	least	ADJ
hassl-3350	561	27	2	2	NUM
hassl-3350	561	28	of	of	ADP
hassl-3350	561	29	the	the	DET
hassl-3350	561	30	following	follow	VERB
hassl-3350	561	31	4	4	NUM
hassl-3350	561	32	aspects	aspect	NOUN
hassl-3350	561	33	:	:	PUNCT
hassl-3350	561	34	1	1	X
hassl-3350	561	35	.	.	X
hassl-3350	561	36	customer	customer	NOUN
hassl-3350	561	37	aspect	aspect	NOUN
hassl-3350	561	38	2	2	NUM
hassl-3350	561	39	.	.	PUNCT
hassl-3350	562	1	human	human	ADJ
hassl-3350	562	2	resources	resource	NOUN
hassl-3350	562	3	aspect	aspect	VERB
hassl-3350	562	4	3	3	NUM
hassl-3350	562	5	.	.	PUNCT
hassl-3350	562	6	operational	operational	ADJ
hassl-3350	562	7	aspect	aspect	NOUN
hassl-3350	562	8	4	4	NUM
hassl-3350	562	9	.	.	PUNCT
hassl-3350	562	10	institutional	institutional	ADJ
hassl-3350	562	11	aspect	aspect	NOUN
hassl-3350	562	12	quantitative	quantitative	ADJ
hassl-3350	562	13	information	information	NOUN
hassl-3350	562	14	in	in	ADP
hassl-3350	562	15	the	the	DET
hassl-3350	562	16	form	form	NOUN
hassl-3350	562	17	of	of	ADP
hassl-3350	562	18	financial	financial	ADJ
hassl-3350	562	19	performance	performance	NOUN
hassl-3350	562	20	and	and	CCONJ
hassl-3350	562	21	nonfinancial	nonfinancial	ADJ
hassl-3350	562	22	performance	performance	NOUN
hassl-3350	562	23	that	that	PRON
hassl-3350	562	24	includes	include	VERB
hassl-3350	562	25	at	at	ADV
hassl-3350	562	26	least	least	ADV
hassl-3350	562	27	1	1	NUM
hassl-3350	562	28	of	of	ADP
hassl-3350	562	29	the	the	DET
hassl-3350	562	30	following	follow	VERB
hassl-3350	562	31	4	4	NUM
hassl-3350	562	32	aspects	aspect	NOUN
hassl-3350	562	33	:	:	PUNCT
hassl-3350	562	34	1	1	X
hassl-3350	562	35	.	.	X
hassl-3350	562	36	customer	customer	NOUN
hassl-3350	562	37	aspect	aspect	NOUN
hassl-3350	562	38	2	2	NUM
hassl-3350	562	39	.	.	PUNCT
hassl-3350	563	1	human	human	ADJ
hassl-3350	563	2	resources	resource	NOUN
hassl-3350	563	3	aspect	aspect	VERB
hassl-3350	563	4	3	3	NUM
hassl-3350	563	5	.	.	PUNCT
hassl-3350	563	6	operational	operational	ADJ
hassl-3350	563	7	aspect	aspect	NOUN
hassl-3350	563	8	4	4	NUM
hassl-3350	563	9	.	.	PUNCT
hassl-3350	563	10	institutional	institutional	ADJ
hassl-3350	563	11	aspect	aspect	NOUN
hassl-3350	563	12	quantitative	quantitative	ADJ
hassl-3350	563	13	information	information	NOUN
hassl-3350	563	14	reveals	reveal	VERB
hassl-3350	563	15	only	only	ADV
hassl-3350	563	16	financial	financial	ADJ
hassl-3350	563	17	information	information	NOUN
hassl-3350	563	18	no	no	DET
hassl-3350	563	19	information	information	NOUN
hassl-3350	563	20	is	be	AUX
hassl-3350	563	21	displayed	display	VERB
hassl-3350	563	22	1.4	1.4	NUM
hassl-3350	563	23	review	review	NOUN
hassl-3350	563	24	of	of	ADP
hassl-3350	563	25	significant	significant	ADJ
hassl-3350	563	26	modifications	modification	NOUN
hassl-3350	563	27	to	to	PART
hassl-3350	563	28	key	key	VERB
hassl-3350	563	29	quantitative	quantitative	ADJ
hassl-3350	563	30	data	datum	NOUN
hassl-3350	563	31	providing	provide	VERB
hassl-3350	563	32	year	year	NOUN
hassl-3350	563	33	-	-	PUNCT
hassl-3350	563	34	overyear	overyear	ADJ
hassl-3350	563	35	changes	change	NOUN
hassl-3350	563	36	in	in	ADP
hassl-3350	563	37	financial	financial	ADJ
hassl-3350	563	38	and	and	CCONJ
hassl-3350	563	39	non	non	ADJ
hassl-3350	563	40	-	-	ADJ
hassl-3350	563	41	financial	financial	ADJ
hassl-3350	563	42	performance	performance	NOUN
hassl-3350	563	43	alongside	alongside	ADP
hassl-3350	563	44	lengthy	lengthy	ADJ
hassl-3350	563	45	explanations	explanation	NOUN
hassl-3350	563	46	(	(	PUNCT
hassl-3350	563	47	narrative	narrative	NOUN
hassl-3350	563	48	length	length	NOUN
hassl-3350	563	49	is	be	AUX
hassl-3350	563	50	providing	provide	VERB
hassl-3350	563	51	year	year	NOUN
hassl-3350	563	52	-	-	PUNCT
hassl-3350	563	53	overyear	overyear	ADJ
hassl-3350	563	54	changes	change	NOUN
hassl-3350	563	55	in	in	ADP
hassl-3350	563	56	financial	financial	ADJ
hassl-3350	563	57	and	and	CCONJ
hassl-3350	563	58	non	non	ADJ
hassl-3350	563	59	-	-	ADJ
hassl-3350	563	60	financial	financial	ADJ
hassl-3350	563	61	performance	performance	NOUN
hassl-3350	563	62	alongside	alongside	ADP
hassl-3350	563	63	explanations	explanation	NOUN
hassl-3350	563	64	(	(	PUNCT
hassl-3350	563	65	narrative	narrative	NOUN
hassl-3350	563	66	length	length	NOUN
hassl-3350	563	67	is	be	AUX
hassl-3350	563	68	not	not	PART
hassl-3350	563	69	more	more	ADJ
hassl-3350	563	70	than	than	ADP
hassl-3350	563	71	providing	provide	VERB
hassl-3350	563	72	year	year	NOUN
hassl-3350	563	73	-	-	PUNCT
hassl-3350	563	74	overyear	overyear	ADJ
hassl-3350	563	75	variations	variation	NOUN
hassl-3350	563	76	in	in	ADP
hassl-3350	563	77	financial	financial	ADJ
hassl-3350	563	78	and	and	CCONJ
hassl-3350	563	79	nonfinancial	nonfinancial	ADJ
hassl-3350	563	80	performance	performance	NOUN
hassl-3350	563	81	without	without	ADP
hassl-3350	563	82	explanation	explanation	NOUN
hassl-3350	563	83	only	only	ADV
hassl-3350	563	84	providing	provide	VERB
hassl-3350	563	85	year	year	NOUN
hassl-3350	563	86	-	-	PUNCT
hassl-3350	563	87	toyear	toyear	NOUN
hassl-3350	563	88	variations	variation	NOUN
hassl-3350	563	89	for	for	ADP
hassl-3350	563	90	financial	financial	ADJ
hassl-3350	563	91	performance	performance	NOUN
hassl-3350	563	92	metrics	metric	NOUN
hassl-3350	563	93	with	with	ADP
hassl-3350	563	94	no	no	DET
hassl-3350	563	95	explanations	explanation	NOUN
hassl-3350	563	96	no	no	DET
hassl-3350	563	97	information	information	NOUN
hassl-3350	563	98	is	be	AUX
hassl-3350	563	99	displayed	display	VERB
hassl-3350	563	100	humanities	humanity	NOUN
hassl-3350	563	101	and	and	CCONJ
hassl-3350	563	102	social	social	ADJ
hassl-3350	563	103	sciences	science	NOUN
hassl-3350	563	104	letters	letter	NOUN
hassl-3350	563	105	,	,	PUNCT
hassl-3350	563	106	2023	2023	NUM
hassl-3350	563	107	,	,	PUNCT
hassl-3350	563	108	11(2	11(2	NUM
hassl-3350	563	109	):	):	PUNCT
hassl-3350	563	110	179	179	NUM
hassl-3350	563	111	-	-	SYM
hassl-3350	563	112	202	202	NUM
hassl-3350	563	113	196	196	NUM
hassl-3350	563	114	©	©	PROPN
hassl-3350	563	115	2023	2023	NUM
hassl-3350	563	116	conscientia	conscientia	PROPN
hassl-3350	563	117	beam	beam	PROPN
hassl-3350	563	118	.	.	PUNCT
hassl-3350	564	1	all	all	DET
hassl-3350	564	2	rights	right	NOUN
hassl-3350	564	3	reserved	reserve	VERB
hassl-3350	564	4	.	.	PUNCT
hassl-3350	565	1	components	component	NOUN
hassl-3350	565	2	scale	scale	VERB
hassl-3350	565	3	4	4	NUM
hassl-3350	565	4	(	(	PUNCT
hassl-3350	565	5	very	very	ADV
hassl-3350	565	6	good	good	ADJ
hassl-3350	565	7	)	)	PUNCT
hassl-3350	565	8	3	3	NUM
hassl-3350	565	9	(	(	PUNCT
hassl-3350	565	10	good	good	ADJ
hassl-3350	565	11	)	)	PUNCT
hassl-3350	565	12	2	2	NUM
hassl-3350	565	13	(	(	PUNCT
hassl-3350	565	14	adequate	adequate	ADJ
hassl-3350	565	15	)	)	PUNCT
hassl-3350	565	16	1	1	NUM
hassl-3350	565	17	(	(	PUNCT
hassl-3350	565	18	inadequate	inadequate	ADJ
hassl-3350	565	19	)	)	PUNCT
hassl-3350	565	20	0	0	NUM
hassl-3350	566	1	(	(	PUNCT
hassl-3350	566	2	poor	poor	ADJ
hassl-3350	566	3	)	)	PUNCT
hassl-3350	566	4	more	more	ADJ
hassl-3350	566	5	than	than	ADP
hassl-3350	566	6	half	half	NOUN
hassl-3350	566	7	of	of	ADP
hassl-3350	566	8	the	the	DET
hassl-3350	566	9	report	report	NOUN
hassl-3350	566	10	page	page	NOUN
hassl-3350	566	11	)	)	PUNCT
hassl-3350	566	12	half	half	NOUN
hassl-3350	566	13	of	of	ADP
hassl-3350	566	14	the	the	DET
hassl-3350	566	15	report	report	NOUN
hassl-3350	566	16	page	page	NOUN
hassl-3350	566	17	)	)	PUNCT
hassl-3350	566	18	1.5	1.5	NUM
hassl-3350	566	19	significant	significant	ADJ
hassl-3350	566	20	factors	factor	NOUN
hassl-3350	566	21	affecting	affect	VERB
hassl-3350	566	22	the	the	DET
hassl-3350	566	23	external	external	ADJ
hassl-3350	566	24	environment	environment	NOUN
hassl-3350	566	25	and	and	CCONJ
hassl-3350	566	26	organizational	organizational	ADJ
hassl-3350	566	27	response	response	NOUN
hassl-3350	566	28	this	this	PRON
hassl-3350	566	29	includes	include	VERB
hassl-3350	566	30	information	information	NOUN
hassl-3350	566	31	on	on	ADP
hassl-3350	566	32	significant	significant	ADJ
hassl-3350	566	33	external	external	ADJ
hassl-3350	566	34	environment	environment	NOUN
hassl-3350	566	35	elements	element	NOUN
hassl-3350	566	36	and	and	CCONJ
hassl-3350	566	37	the	the	DET
hassl-3350	566	38	organization	organization	NOUN
hassl-3350	566	39	's	's	PART
hassl-3350	566	40	response	response	NOUN
hassl-3350	566	41	from	from	ADP
hassl-3350	566	42	at	at	ADV
hassl-3350	566	43	least	least	ADV
hassl-3350	566	44	4	4	NUM
hassl-3350	566	45	of	of	ADP
hassl-3350	566	46	the	the	DET
hassl-3350	566	47	following	follow	VERB
hassl-3350	566	48	5	5	NUM
hassl-3350	566	49	components	component	NOUN
hassl-3350	566	50	:	:	PUNCT
hassl-3350	566	51	1	1	X
hassl-3350	566	52	.	.	X
hassl-3350	566	53	economics	economic	NOUN
hassl-3350	566	54	2	2	NUM
hassl-3350	566	55	.	.	PUNCT
hassl-3350	566	56	social	social	ADJ
hassl-3350	566	57	3	3	NUM
hassl-3350	566	58	.	.	PUNCT
hassl-3350	567	1	politics	politic	NOUN
hassl-3350	567	2	4	4	NUM
hassl-3350	567	3	.	.	PUNCT
hassl-3350	567	4	law	law	NOUN
hassl-3350	567	5	5	5	NUM
hassl-3350	567	6	.	.	PUNCT
hassl-3350	567	7	technology	technology	NOUN
hassl-3350	567	8	this	this	PRON
hassl-3350	567	9	includes	include	VERB
hassl-3350	567	10	information	information	NOUN
hassl-3350	567	11	on	on	ADP
hassl-3350	567	12	significant	significant	ADJ
hassl-3350	567	13	external	external	ADJ
hassl-3350	567	14	environment	environment	NOUN
hassl-3350	567	15	elements	element	NOUN
hassl-3350	567	16	and	and	CCONJ
hassl-3350	567	17	the	the	DET
hassl-3350	567	18	organization	organization	NOUN
hassl-3350	567	19	's	's	PART
hassl-3350	567	20	response	response	NOUN
hassl-3350	567	21	from	from	ADP
hassl-3350	567	22	at	at	ADV
hassl-3350	567	23	least	least	ADJ
hassl-3350	567	24	3	3	NUM
hassl-3350	567	25	of	of	ADP
hassl-3350	567	26	the	the	DET
hassl-3350	567	27	following	follow	VERB
hassl-3350	567	28	5	5	NUM
hassl-3350	567	29	components	component	NOUN
hassl-3350	567	30	:	:	PUNCT
hassl-3350	567	31	1	1	X
hassl-3350	567	32	.	.	X
hassl-3350	567	33	economics	economic	NOUN
hassl-3350	567	34	2	2	NUM
hassl-3350	567	35	.	.	PUNCT
hassl-3350	567	36	social	social	ADJ
hassl-3350	567	37	3	3	NUM
hassl-3350	567	38	.	.	PUNCT
hassl-3350	568	1	politics	politic	NOUN
hassl-3350	568	2	4	4	NUM
hassl-3350	568	3	.	.	PUNCT
hassl-3350	568	4	law	law	NOUN
hassl-3350	568	5	5	5	NUM
hassl-3350	568	6	.	.	PUNCT
hassl-3350	568	7	technology	technology	NOUN
hassl-3350	568	8	this	this	PRON
hassl-3350	568	9	includes	include	VERB
hassl-3350	568	10	information	information	NOUN
hassl-3350	568	11	on	on	ADP
hassl-3350	568	12	significant	significant	ADJ
hassl-3350	568	13	external	external	ADJ
hassl-3350	568	14	environment	environment	NOUN
hassl-3350	568	15	elements	element	NOUN
hassl-3350	568	16	and	and	CCONJ
hassl-3350	568	17	the	the	DET
hassl-3350	568	18	organization	organization	NOUN
hassl-3350	568	19	's	's	PART
hassl-3350	568	20	response	response	NOUN
hassl-3350	568	21	from	from	ADP
hassl-3350	568	22	at	at	ADV
hassl-3350	568	23	least	least	ADV
hassl-3350	568	24	2	2	NUM
hassl-3350	568	25	of	of	ADP
hassl-3350	568	26	the	the	DET
hassl-3350	568	27	following	follow	VERB
hassl-3350	568	28	5	5	NUM
hassl-3350	568	29	components	component	NOUN
hassl-3350	568	30	:	:	PUNCT
hassl-3350	568	31	1	1	X
hassl-3350	568	32	.	.	X
hassl-3350	568	33	economics	economic	NOUN
hassl-3350	568	34	2	2	NUM
hassl-3350	568	35	.	.	PUNCT
hassl-3350	568	36	social	social	ADJ
hassl-3350	568	37	3	3	NUM
hassl-3350	568	38	.	.	PUNCT
hassl-3350	569	1	politics	politic	NOUN
hassl-3350	569	2	4	4	NUM
hassl-3350	569	3	.	.	PUNCT
hassl-3350	569	4	law	law	NOUN
hassl-3350	569	5	5	5	NUM
hassl-3350	569	6	.	.	PUNCT
hassl-3350	569	7	technology	technology	NOUN
hassl-3350	569	8	this	this	PRON
hassl-3350	569	9	includes	include	VERB
hassl-3350	569	10	information	information	NOUN
hassl-3350	569	11	on	on	ADP
hassl-3350	569	12	significant	significant	ADJ
hassl-3350	569	13	external	external	ADJ
hassl-3350	569	14	environment	environment	NOUN
hassl-3350	569	15	elements	element	NOUN
hassl-3350	569	16	and	and	CCONJ
hassl-3350	569	17	the	the	DET
hassl-3350	569	18	organization	organization	NOUN
hassl-3350	569	19	's	's	PART
hassl-3350	569	20	response	response	NOUN
hassl-3350	569	21	from	from	ADP
hassl-3350	569	22	at	at	ADV
hassl-3350	569	23	least	least	ADJ
hassl-3350	569	24	1	1	NUM
hassl-3350	569	25	of	of	ADP
hassl-3350	569	26	the	the	DET
hassl-3350	569	27	following	follow	VERB
hassl-3350	569	28	5	5	NUM
hassl-3350	569	29	components	component	NOUN
hassl-3350	569	30	:	:	PUNCT
hassl-3350	569	31	1	1	X
hassl-3350	569	32	.	.	X
hassl-3350	569	33	economics	economic	NOUN
hassl-3350	569	34	2	2	NUM
hassl-3350	569	35	.	.	PUNCT
hassl-3350	569	36	social	social	ADJ
hassl-3350	569	37	3	3	NUM
hassl-3350	569	38	.	.	PUNCT
hassl-3350	570	1	politics	politic	NOUN
hassl-3350	570	2	4	4	NUM
hassl-3350	570	3	.	.	PUNCT
hassl-3350	570	4	law	law	NOUN
hassl-3350	570	5	5	5	NUM
hassl-3350	570	6	.	.	PUNCT
hassl-3350	570	7	technology	technology	NOUN
hassl-3350	570	8	no	no	DET
hassl-3350	570	9	information	information	NOUN
hassl-3350	570	10	is	be	AUX
hassl-3350	570	11	displayed	display	VERB
hassl-3350	570	12	2.1	2.1	NUM
hassl-3350	570	13	structure	structure	NOUN
hassl-3350	570	14	of	of	ADP
hassl-3350	570	15	the	the	DET
hassl-3350	570	16	organization	organization	NOUN
hassl-3350	570	17	,	,	PUNCT
hassl-3350	570	18	including	include	VERB
hassl-3350	570	19	expertise	expertise	NOUN
hassl-3350	570	20	and	and	CCONJ
hassl-3350	570	21	diversity	diversity	NOUN
hassl-3350	570	22	,	,	PUNCT
hassl-3350	570	23	as	as	ADV
hassl-3350	570	24	well	well	ADV
hassl-3350	570	25	as	as	ADP
hassl-3350	570	26	an	an	DET
hassl-3350	570	27	explanation	explanation	NOUN
hassl-3350	570	28	of	of	ADP
hassl-3350	570	29	the	the	DET
hassl-3350	570	30	impact	impact	NOUN
hassl-3350	570	31	of	of	ADP
hassl-3350	570	32	regulatory	regulatory	ADJ
hassl-3350	570	33	standards	standard	NOUN
hassl-3350	570	34	on	on	ADP
hassl-3350	570	35	the	the	DET
hassl-3350	570	36	design	design	NOUN
hassl-3350	570	37	of	of	ADP
hassl-3350	570	38	the	the	DET
hassl-3350	570	39	governance	governance	NOUN
hassl-3350	570	40	structure	structure	NOUN
hassl-3350	570	41	this	this	PRON
hassl-3350	570	42	includes	include	VERB
hassl-3350	570	43	an	an	DET
hassl-3350	570	44	explanation	explanation	NOUN
hassl-3350	570	45	of	of	ADP
hassl-3350	570	46	the	the	DET
hassl-3350	570	47	positions	position	NOUN
hassl-3350	570	48	inside	inside	ADP
hassl-3350	570	49	the	the	DET
hassl-3350	570	50	company	company	NOUN
hassl-3350	570	51	,	,	PUNCT
hassl-3350	570	52	a	a	DET
hassl-3350	570	53	description	description	NOUN
hassl-3350	570	54	of	of	ADP
hassl-3350	570	55	each	each	DET
hassl-3350	570	56	position	position	NOUN
hassl-3350	570	57	,	,	PUNCT
hassl-3350	570	58	and	and	CCONJ
hassl-3350	570	59	regulatory	regulatory	ADJ
hassl-3350	570	60	rules	rule	NOUN
hassl-3350	570	61	pertaining	pertain	VERB
hassl-3350	570	62	to	to	ADP
hassl-3350	570	63	the	the	DET
hassl-3350	570	64	governance	governance	NOUN
hassl-3350	570	65	design	design	NOUN
hassl-3350	570	66	there	there	PRON
hassl-3350	570	67	is	be	VERB
hassl-3350	570	68	no	no	DET
hassl-3350	570	69	score	score	NOUN
hassl-3350	570	70	of	of	ADP
hassl-3350	570	71	3	3	NUM
hassl-3350	570	72	for	for	ADP
hassl-3350	570	73	this	this	DET
hassl-3350	570	74	section	section	NOUN
hassl-3350	570	75	this	this	PRON
hassl-3350	570	76	includes	include	VERB
hassl-3350	570	77	an	an	DET
hassl-3350	570	78	explanation	explanation	NOUN
hassl-3350	570	79	of	of	ADP
hassl-3350	570	80	the	the	DET
hassl-3350	570	81	positions	position	NOUN
hassl-3350	570	82	inside	inside	ADP
hassl-3350	570	83	the	the	DET
hassl-3350	570	84	organization	organization	NOUN
hassl-3350	570	85	,	,	PUNCT
hassl-3350	570	86	but	but	CCONJ
hassl-3350	570	87	there	there	PRON
hassl-3350	570	88	is	be	VERB
hassl-3350	570	89	no	no	DET
hassl-3350	570	90	description	description	NOUN
hassl-3350	570	91	of	of	ADP
hassl-3350	570	92	the	the	DET
hassl-3350	570	93	positions	position	NOUN
hassl-3350	570	94	,	,	PUNCT
hassl-3350	570	95	nor	nor	CCONJ
hassl-3350	570	96	are	be	AUX
hassl-3350	570	97	there	there	PRON
hassl-3350	570	98	any	any	DET
hassl-3350	570	99	regulatory	regulatory	ADJ
hassl-3350	570	100	rules	rule	NOUN
hassl-3350	570	101	pertaining	pertain	VERB
hassl-3350	570	102	to	to	ADP
hassl-3350	570	103	the	the	DET
hassl-3350	570	104	governance	governance	NOUN
hassl-3350	570	105	design	design	NOUN
hassl-3350	570	106	there	there	PRON
hassl-3350	570	107	is	be	VERB
hassl-3350	570	108	no	no	DET
hassl-3350	570	109	score	score	NOUN
hassl-3350	570	110	of	of	ADP
hassl-3350	570	111	1	1	NUM
hassl-3350	570	112	for	for	ADP
hassl-3350	570	113	this	this	DET
hassl-3350	570	114	section	section	NOUN
hassl-3350	570	115	no	no	DET
hassl-3350	570	116	information	information	NOUN
hassl-3350	570	117	is	be	AUX
hassl-3350	570	118	displayed	display	VERB
hassl-3350	570	119	2.2	2.2	NUM
hassl-3350	570	120	specific	specific	ADJ
hassl-3350	570	121	processes	process	NOUN
hassl-3350	570	122	used	use	VERB
hassl-3350	570	123	to	to	PART
hassl-3350	570	124	make	make	VERB
hassl-3350	570	125	strategic	strategic	ADJ
hassl-3350	570	126	decisions	decision	NOUN
hassl-3350	570	127	and	and	CCONJ
hassl-3350	570	128	build	build	VERB
hassl-3350	570	129	and	and	CCONJ
hassl-3350	570	130	supervise	supervise	VERB
hassl-3350	570	131	the	the	DET
hassl-3350	570	132	organization	organization	NOUN
hassl-3350	570	133	's	's	PART
hassl-3350	570	134	culture	culture	NOUN
hassl-3350	570	135	,	,	PUNCT
hassl-3350	570	136	including	include	VERB
hassl-3350	570	137	risk	risk	NOUN
hassl-3350	570	138	tolerance	tolerance	NOUN
hassl-3350	570	139	levels	level	NOUN
hassl-3350	570	140	and	and	CCONJ
hassl-3350	570	141	systems	system	NOUN
hassl-3350	570	142	for	for	ADP
hassl-3350	570	143	addressing	address	VERB
hassl-3350	570	144	integrity	integrity	NOUN
hassl-3350	570	145	and	and	CCONJ
hassl-3350	570	146	ethical	ethical	ADJ
hassl-3350	570	147	issues	issue	NOUN
hassl-3350	570	148	this	this	PRON
hassl-3350	570	149	includes	include	VERB
hassl-3350	570	150	an	an	DET
hassl-3350	570	151	explanation	explanation	NOUN
hassl-3350	570	152	of	of	ADP
hassl-3350	570	153	the	the	DET
hassl-3350	570	154	function	function	NOUN
hassl-3350	570	155	of	of	ADP
hassl-3350	570	156	the	the	DET
hassl-3350	570	157	governing	govern	VERB
hassl-3350	570	158	body	body	NOUN
hassl-3350	570	159	,	,	PUNCT
hassl-3350	570	160	as	as	ADV
hassl-3350	570	161	well	well	ADV
hassl-3350	570	162	as	as	ADP
hassl-3350	570	163	the	the	DET
hassl-3350	570	164	processes	process	NOUN
hassl-3350	570	165	or	or	CCONJ
hassl-3350	570	166	work	work	NOUN
hassl-3350	570	167	plans	plan	NOUN
hassl-3350	570	168	involved	involve	VERB
hassl-3350	570	169	this	this	PRON
hassl-3350	570	170	includes	include	VERB
hassl-3350	570	171	comprehensive	comprehensive	ADJ
hassl-3350	570	172	information	information	NOUN
hassl-3350	570	173	on	on	ADP
hassl-3350	570	174	risk	risk	NOUN
hassl-3350	570	175	acceptance	acceptance	NOUN
hassl-3350	570	176	and/or	and/or	CCONJ
hassl-3350	570	177	strategies	strategy	NOUN
hassl-3350	570	178	for	for	ADP
hassl-3350	570	179	addressing	address	VERB
hassl-3350	570	180	integrity	integrity	NOUN
hassl-3350	570	181	and	and	CCONJ
hassl-3350	570	182	ethical	ethical	ADJ
hassl-3350	570	183	concerns	concern	NOUN
hassl-3350	570	184	this	this	PRON
hassl-3350	570	185	includes	include	VERB
hassl-3350	570	186	an	an	DET
hassl-3350	570	187	explanation	explanation	NOUN
hassl-3350	570	188	of	of	ADP
hassl-3350	570	189	the	the	DET
hassl-3350	570	190	function	function	NOUN
hassl-3350	570	191	of	of	ADP
hassl-3350	570	192	the	the	DET
hassl-3350	570	193	governing	govern	VERB
hassl-3350	570	194	body	body	NOUN
hassl-3350	570	195	,	,	PUNCT
hassl-3350	570	196	as	as	ADV
hassl-3350	570	197	well	well	ADV
hassl-3350	570	198	as	as	ADP
hassl-3350	570	199	the	the	DET
hassl-3350	570	200	processes	process	NOUN
hassl-3350	570	201	or	or	CCONJ
hassl-3350	570	202	work	work	NOUN
hassl-3350	570	203	plans	plan	NOUN
hassl-3350	570	204	involved	involve	VERB
hassl-3350	570	205	this	this	PRON
hassl-3350	570	206	includes	include	VERB
hassl-3350	570	207	some	some	DET
hassl-3350	570	208	information	information	NOUN
hassl-3350	570	209	on	on	ADP
hassl-3350	570	210	risk	risk	NOUN
hassl-3350	570	211	acceptance	acceptance	NOUN
hassl-3350	570	212	and/or	and/or	CCONJ
hassl-3350	570	213	strategies	strategy	NOUN
hassl-3350	570	214	for	for	ADP
hassl-3350	570	215	addressing	address	VERB
hassl-3350	570	216	integrity	integrity	NOUN
hassl-3350	570	217	and	and	CCONJ
hassl-3350	570	218	ethical	ethical	ADJ
hassl-3350	570	219	concerns	concern	NOUN
hassl-3350	570	220	this	this	PRON
hassl-3350	570	221	includes	include	VERB
hassl-3350	570	222	an	an	DET
hassl-3350	570	223	explanation	explanation	NOUN
hassl-3350	570	224	of	of	ADP
hassl-3350	570	225	the	the	DET
hassl-3350	570	226	function	function	NOUN
hassl-3350	570	227	of	of	ADP
hassl-3350	570	228	the	the	DET
hassl-3350	570	229	governing	govern	VERB
hassl-3350	570	230	body	body	NOUN
hassl-3350	570	231	,	,	PUNCT
hassl-3350	570	232	as	as	ADV
hassl-3350	570	233	well	well	ADV
hassl-3350	570	234	as	as	ADP
hassl-3350	570	235	the	the	DET
hassl-3350	570	236	processes	process	NOUN
hassl-3350	570	237	or	or	CCONJ
hassl-3350	570	238	work	work	NOUN
hassl-3350	570	239	plans	plan	NOUN
hassl-3350	570	240	involved	involve	VERB
hassl-3350	570	241	there	there	PRON
hassl-3350	570	242	is	be	VERB
hassl-3350	570	243	no	no	DET
hassl-3350	570	244	information	information	NOUN
hassl-3350	570	245	on	on	ADP
hassl-3350	570	246	risk	risk	NOUN
hassl-3350	570	247	acceptance	acceptance	NOUN
hassl-3350	570	248	and/or	and/or	CCONJ
hassl-3350	570	249	strategies	strategy	NOUN
hassl-3350	570	250	for	for	ADP
hassl-3350	570	251	addressing	address	VERB
hassl-3350	570	252	integrity	integrity	NOUN
hassl-3350	570	253	and	and	CCONJ
hassl-3350	570	254	ethical	ethical	ADJ
hassl-3350	570	255	concerns	concern	NOUN
hassl-3350	570	256	this	this	PRON
hassl-3350	570	257	includes	include	VERB
hassl-3350	570	258	an	an	DET
hassl-3350	570	259	explanation	explanation	NOUN
hassl-3350	570	260	of	of	ADP
hassl-3350	570	261	the	the	DET
hassl-3350	570	262	function	function	NOUN
hassl-3350	570	263	of	of	ADP
hassl-3350	570	264	the	the	DET
hassl-3350	570	265	governing	govern	VERB
hassl-3350	570	266	body	body	NOUN
hassl-3350	570	267	,	,	PUNCT
hassl-3350	570	268	but	but	CCONJ
hassl-3350	570	269	no	no	DET
hassl-3350	570	270	processes	process	NOUN
hassl-3350	570	271	or	or	CCONJ
hassl-3350	570	272	work	work	NOUN
hassl-3350	570	273	plans	plan	NOUN
hassl-3350	570	274	involved	involve	VERB
hassl-3350	570	275	there	there	PRON
hassl-3350	570	276	is	be	VERB
hassl-3350	570	277	no	no	DET
hassl-3350	570	278	information	information	NOUN
hassl-3350	570	279	on	on	ADP
hassl-3350	570	280	risk	risk	NOUN
hassl-3350	570	281	acceptance	acceptance	NOUN
hassl-3350	570	282	and/or	and/or	CCONJ
hassl-3350	570	283	strategies	strategy	NOUN
hassl-3350	570	284	for	for	ADP
hassl-3350	570	285	addressing	address	VERB
hassl-3350	570	286	integrity	integrity	NOUN
hassl-3350	570	287	and	and	CCONJ
hassl-3350	570	288	ethical	ethical	ADJ
hassl-3350	570	289	concerns	concern	NOUN
hassl-3350	570	290	no	no	DET
hassl-3350	570	291	information	information	NOUN
hassl-3350	570	292	is	be	AUX
hassl-3350	570	293	displayed	display	VERB
hassl-3350	570	294	humanities	humanity	NOUN
hassl-3350	570	295	and	and	CCONJ
hassl-3350	570	296	social	social	ADJ
hassl-3350	570	297	sciences	science	NOUN
hassl-3350	570	298	letters	letter	NOUN
hassl-3350	570	299	,	,	PUNCT
hassl-3350	570	300	2023	2023	NUM
hassl-3350	570	301	,	,	PUNCT
hassl-3350	570	302	11(2	11(2	NUM
hassl-3350	570	303	):	):	PUNCT
hassl-3350	570	304	179	179	NUM
hassl-3350	570	305	-	-	SYM
hassl-3350	570	306	202	202	NUM
hassl-3350	570	307	197	197	NUM
hassl-3350	570	308	©	©	PROPN
hassl-3350	570	309	2023	2023	NUM
hassl-3350	570	310	conscientia	conscientia	PROPN
hassl-3350	570	311	beam	beam	PROPN
hassl-3350	570	312	.	.	PUNCT
hassl-3350	571	1	all	all	DET
hassl-3350	571	2	rights	right	NOUN
hassl-3350	571	3	reserved	reserve	VERB
hassl-3350	571	4	.	.	PUNCT
hassl-3350	572	1	components	component	NOUN
hassl-3350	572	2	scale	scale	VERB
hassl-3350	572	3	4	4	NUM
hassl-3350	572	4	(	(	PUNCT
hassl-3350	572	5	very	very	ADV
hassl-3350	572	6	good	good	ADJ
hassl-3350	572	7	)	)	PUNCT
hassl-3350	572	8	3	3	NUM
hassl-3350	572	9	(	(	PUNCT
hassl-3350	572	10	good	good	ADJ
hassl-3350	572	11	)	)	PUNCT
hassl-3350	572	12	2	2	NUM
hassl-3350	572	13	(	(	PUNCT
hassl-3350	572	14	adequate	adequate	ADJ
hassl-3350	572	15	)	)	PUNCT
hassl-3350	572	16	1	1	NUM
hassl-3350	572	17	(	(	PUNCT
hassl-3350	572	18	inadequate	inadequate	ADJ
hassl-3350	572	19	)	)	PUNCT
hassl-3350	572	20	0	0	NUM
hassl-3350	573	1	(	(	PUNCT
hassl-3350	573	2	poor	poor	ADJ
hassl-3350	573	3	)	)	PUNCT
hassl-3350	573	4	2.3	2.3	NUM
hassl-3350	573	5	approaches	approach	NOUN
hassl-3350	573	6	to	to	PART
hassl-3350	573	7	risk	risk	VERB
hassl-3350	573	8	management	management	NOUN
hassl-3350	573	9	and	and	CCONJ
hassl-3350	573	10	managerial	managerial	ADJ
hassl-3350	573	11	actions	action	NOUN
hassl-3350	573	12	to	to	PART
hassl-3350	573	13	influence	influence	VERB
hassl-3350	573	14	and	and	CCONJ
hassl-3350	573	15	oversee	oversee	VERB
hassl-3350	573	16	the	the	DET
hassl-3350	573	17	strategic	strategic	ADJ
hassl-3350	573	18	direction	direction	NOUN
hassl-3350	573	19	of	of	ADP
hassl-3350	573	20	the	the	DET
hassl-3350	573	21	organization	organization	NOUN
hassl-3350	573	22	this	this	PRON
hassl-3350	573	23	includes	include	VERB
hassl-3350	573	24	a	a	DET
hassl-3350	573	25	detailed	detailed	ADJ
hassl-3350	573	26	description	description	NOUN
hassl-3350	573	27	of	of	ADP
hassl-3350	573	28	the	the	DET
hassl-3350	573	29	acts	act	NOUN
hassl-3350	573	30	(	(	PUNCT
hassl-3350	573	31	responsible	responsible	ADJ
hassl-3350	573	32	party	party	NOUN
hassl-3350	573	33	,	,	PUNCT
hassl-3350	573	34	consequence	consequence	NOUN
hassl-3350	573	35	,	,	PUNCT
hassl-3350	573	36	impact	impact	NOUN
hassl-3350	573	37	,	,	PUNCT
hassl-3350	573	38	etc	etc	X
hassl-3350	573	39	.	.	X
hassl-3350	573	40	)	)	PUNCT
hassl-3350	574	1	there	there	PRON
hassl-3350	574	2	is	be	VERB
hassl-3350	574	3	no	no	DET
hassl-3350	574	4	score	score	NOUN
hassl-3350	574	5	of	of	ADP
hassl-3350	574	6	3	3	NUM
hassl-3350	574	7	for	for	ADP
hassl-3350	574	8	this	this	DET
hassl-3350	574	9	section	section	NOUN
hassl-3350	574	10	this	this	PRON
hassl-3350	574	11	includes	include	VERB
hassl-3350	574	12	a	a	DET
hassl-3350	574	13	detailed	detailed	ADJ
hassl-3350	574	14	description	description	NOUN
hassl-3350	574	15	of	of	ADP
hassl-3350	574	16	the	the	DET
hassl-3350	574	17	acts	act	NOUN
hassl-3350	574	18	(	(	PUNCT
hassl-3350	574	19	responsible	responsible	ADJ
hassl-3350	574	20	party	party	NOUN
hassl-3350	574	21	,	,	PUNCT
hassl-3350	574	22	consequence	consequence	NOUN
hassl-3350	574	23	,	,	PUNCT
hassl-3350	574	24	impact	impact	NOUN
hassl-3350	574	25	,	,	PUNCT
hassl-3350	574	26	etc	etc	X
hassl-3350	574	27	.	.	X
hassl-3350	574	28	)	)	PUNCT
hassl-3350	575	1	there	there	PRON
hassl-3350	575	2	is	be	VERB
hassl-3350	575	3	no	no	DET
hassl-3350	575	4	score	score	NOUN
hassl-3350	575	5	of	of	ADP
hassl-3350	575	6	1	1	NUM
hassl-3350	575	7	for	for	ADP
hassl-3350	575	8	this	this	DET
hassl-3350	575	9	section	section	NOUN
hassl-3350	575	10	no	no	DET
hassl-3350	575	11	information	information	NOUN
hassl-3350	575	12	is	be	AUX
hassl-3350	575	13	displayed	display	VERB
hassl-3350	575	14	2.4	2.4	NUM
hassl-3350	575	15	how	how	SCONJ
hassl-3350	575	16	the	the	DET
hassl-3350	575	17	culture	culture	NOUN
hassl-3350	575	18	,	,	PUNCT
hassl-3350	575	19	ethics	ethic	NOUN
hassl-3350	575	20	,	,	PUNCT
hassl-3350	575	21	and	and	CCONJ
hassl-3350	575	22	values	value	NOUN
hassl-3350	575	23	of	of	ADP
hassl-3350	575	24	an	an	DET
hassl-3350	575	25	organization	organization	NOUN
hassl-3350	575	26	are	be	AUX
hassl-3350	575	27	implemented	implement	VERB
hassl-3350	575	28	,	,	PUNCT
hassl-3350	575	29	and	and	CCONJ
hassl-3350	575	30	their	their	PRON
hassl-3350	575	31	impact	impact	NOUN
hassl-3350	575	32	on	on	ADP
hassl-3350	575	33	the	the	DET
hassl-3350	575	34	business	business	NOUN
hassl-3350	575	35	's	's	PART
hassl-3350	575	36	capital	capital	NOUN
hassl-3350	575	37	,	,	PUNCT
hassl-3350	575	38	including	include	VERB
hassl-3350	575	39	the	the	DET
hassl-3350	575	40	interaction	interaction	NOUN
hassl-3350	575	41	between	between	ADP
hassl-3350	575	42	culture	culture	NOUN
hassl-3350	575	43	,	,	PUNCT
hassl-3350	575	44	ethics	ethic	NOUN
hassl-3350	575	45	and	and	CCONJ
hassl-3350	575	46	organizational	organizational	ADJ
hassl-3350	575	47	values	value	NOUN
hassl-3350	575	48	and	and	CCONJ
hassl-3350	575	49	stakeholders	stakeholder	NOUN
hassl-3350	575	50	there	there	PRON
hassl-3350	575	51	is	be	VERB
hassl-3350	575	52	evidence	evidence	NOUN
hassl-3350	575	53	of	of	ADP
hassl-3350	575	54	the	the	DET
hassl-3350	575	55	application	application	NOUN
hassl-3350	575	56	of	of	ADP
hassl-3350	575	57	organizational	organizational	ADJ
hassl-3350	575	58	culture	culture	NOUN
hassl-3350	575	59	,	,	PUNCT
hassl-3350	575	60	ethics	ethic	NOUN
hassl-3350	575	61	and	and	CCONJ
hassl-3350	575	62	values	value	NOUN
hassl-3350	575	63	,	,	PUNCT
hassl-3350	575	64	as	as	ADV
hassl-3350	575	65	well	well	ADV
hassl-3350	575	66	as	as	ADP
hassl-3350	575	67	a	a	DET
hassl-3350	575	68	lengthy	lengthy	ADJ
hassl-3350	575	69	explanation	explanation	NOUN
hassl-3350	575	70	(	(	PUNCT
hassl-3350	575	71	narrative	narrative	NOUN
hassl-3350	575	72	length	length	NOUN
hassl-3350	575	73	is	be	AUX
hassl-3350	575	74	more	more	ADJ
hassl-3350	575	75	than	than	ADP
hassl-3350	575	76	half	half	NOUN
hassl-3350	575	77	of	of	ADP
hassl-3350	575	78	the	the	DET
hassl-3350	575	79	report	report	NOUN
hassl-3350	575	80	page	page	NOUN
hassl-3350	575	81	)	)	PUNCT
hassl-3350	575	82	and	and	CCONJ
hassl-3350	575	83	graphs	graph	NOUN
hassl-3350	575	84	illustrating	illustrate	VERB
hassl-3350	575	85	the	the	DET
hassl-3350	575	86	influence	influence	NOUN
hassl-3350	575	87	on	on	ADP
hassl-3350	575	88	the	the	DET
hassl-3350	575	89	organization	organization	NOUN
hassl-3350	575	90	there	there	PRON
hassl-3350	575	91	is	be	VERB
hassl-3350	575	92	evidence	evidence	NOUN
hassl-3350	575	93	of	of	ADP
hassl-3350	575	94	the	the	DET
hassl-3350	575	95	application	application	NOUN
hassl-3350	575	96	of	of	ADP
hassl-3350	575	97	organizational	organizational	ADJ
hassl-3350	575	98	culture	culture	NOUN
hassl-3350	575	99	,	,	PUNCT
hassl-3350	575	100	ethics	ethic	NOUN
hassl-3350	575	101	and	and	CCONJ
hassl-3350	575	102	values	value	NOUN
hassl-3350	575	103	,	,	PUNCT
hassl-3350	575	104	as	as	ADV
hassl-3350	575	105	well	well	ADV
hassl-3350	575	106	as	as	ADP
hassl-3350	575	107	a	a	DET
hassl-3350	575	108	lengthy	lengthy	ADJ
hassl-3350	575	109	explanation	explanation	NOUN
hassl-3350	575	110	(	(	PUNCT
hassl-3350	575	111	narrative	narrative	NOUN
hassl-3350	575	112	length	length	NOUN
hassl-3350	575	113	is	be	AUX
hassl-3350	575	114	more	more	ADJ
hassl-3350	575	115	than	than	ADP
hassl-3350	575	116	half	half	NOUN
hassl-3350	575	117	of	of	ADP
hassl-3350	575	118	the	the	DET
hassl-3350	575	119	report	report	NOUN
hassl-3350	575	120	page	page	NOUN
hassl-3350	575	121	)	)	PUNCT
hassl-3350	575	122	and	and	CCONJ
hassl-3350	575	123	the	the	DET
hassl-3350	575	124	influence	influence	NOUN
hassl-3350	575	125	on	on	ADP
hassl-3350	575	126	the	the	DET
hassl-3350	575	127	organization	organization	NOUN
hassl-3350	575	128	there	there	PRON
hassl-3350	575	129	is	be	VERB
hassl-3350	575	130	evidence	evidence	NOUN
hassl-3350	575	131	of	of	ADP
hassl-3350	575	132	the	the	DET
hassl-3350	575	133	application	application	NOUN
hassl-3350	575	134	of	of	ADP
hassl-3350	575	135	organizational	organizational	ADJ
hassl-3350	575	136	culture	culture	NOUN
hassl-3350	575	137	,	,	PUNCT
hassl-3350	575	138	ethics	ethic	NOUN
hassl-3350	575	139	and	and	CCONJ
hassl-3350	575	140	values	value	NOUN
hassl-3350	575	141	,	,	PUNCT
hassl-3350	575	142	as	as	ADV
hassl-3350	575	143	well	well	ADV
hassl-3350	575	144	as	as	ADP
hassl-3350	575	145	a	a	DET
hassl-3350	575	146	brief	brief	ADJ
hassl-3350	575	147	explanation	explanation	NOUN
hassl-3350	575	148	(	(	PUNCT
hassl-3350	575	149	narrative	narrative	NOUN
hassl-3350	575	150	length	length	NOUN
hassl-3350	575	151	is	be	AUX
hassl-3350	575	152	not	not	PART
hassl-3350	575	153	more	more	ADJ
hassl-3350	575	154	than	than	ADP
hassl-3350	575	155	half	half	NOUN
hassl-3350	575	156	of	of	ADP
hassl-3350	575	157	the	the	DET
hassl-3350	575	158	report	report	NOUN
hassl-3350	575	159	page	page	NOUN
hassl-3350	575	160	)	)	PUNCT
hassl-3350	575	161	and	and	CCONJ
hassl-3350	575	162	the	the	DET
hassl-3350	575	163	influence	influence	NOUN
hassl-3350	575	164	on	on	ADP
hassl-3350	575	165	the	the	DET
hassl-3350	575	166	organization	organization	NOUN
hassl-3350	575	167	there	there	PRON
hassl-3350	575	168	is	be	VERB
hassl-3350	575	169	evidence	evidence	NOUN
hassl-3350	575	170	of	of	ADP
hassl-3350	575	171	the	the	DET
hassl-3350	575	172	application	application	NOUN
hassl-3350	575	173	of	of	ADP
hassl-3350	575	174	organizational	organizational	ADJ
hassl-3350	575	175	culture	culture	NOUN
hassl-3350	575	176	,	,	PUNCT
hassl-3350	575	177	ethics	ethic	NOUN
hassl-3350	575	178	and	and	CCONJ
hassl-3350	575	179	values	value	NOUN
hassl-3350	575	180	without	without	ADP
hassl-3350	575	181	an	an	DET
hassl-3350	575	182	explanation	explanation	NOUN
hassl-3350	575	183	of	of	ADP
hassl-3350	575	184	the	the	DET
hassl-3350	575	185	influence	influence	NOUN
hassl-3350	575	186	on	on	ADP
hassl-3350	575	187	the	the	DET
hassl-3350	575	188	organization	organization	NOUN
hassl-3350	575	189	no	no	DET
hassl-3350	575	190	information	information	NOUN
hassl-3350	575	191	is	be	AUX
hassl-3350	575	192	displayed	display	VERB
hassl-3350	575	193	2.5	2.5	NUM
hassl-3350	575	194	if	if	SCONJ
hassl-3350	575	195	the	the	DET
hassl-3350	575	196	organization	organization	NOUN
hassl-3350	575	197	employs	employ	VERB
hassl-3350	575	198	governance	governance	NOUN
hassl-3350	575	199	procedures	procedure	NOUN
hassl-3350	575	200	that	that	PRON
hassl-3350	575	201	exceed	exceed	VERB
hassl-3350	575	202	legal	legal	ADJ
hassl-3350	575	203	requirements	requirement	NOUN
hassl-3350	575	204	this	this	PRON
hassl-3350	575	205	includes	include	VERB
hassl-3350	575	206	information	information	NOUN
hassl-3350	575	207	on	on	ADP
hassl-3350	575	208	governance	governance	NOUN
hassl-3350	575	209	practices	practice	NOUN
hassl-3350	575	210	that	that	PRON
hassl-3350	575	211	use	use	VERB
hassl-3350	575	212	national	national	ADJ
hassl-3350	575	213	or	or	CCONJ
hassl-3350	575	214	international	international	ADJ
hassl-3350	575	215	benchmarking	benchmarking	NOUN
hassl-3350	575	216	,	,	PUNCT
hassl-3350	575	217	and	and	CCONJ
hassl-3350	575	218	there	there	PRON
hassl-3350	575	219	is	be	VERB
hassl-3350	575	220	a	a	DET
hassl-3350	575	221	clear	clear	ADJ
hassl-3350	575	222	descriptive	descriptive	ADJ
hassl-3350	575	223	explanation	explanation	NOUN
hassl-3350	575	224	there	there	PRON
hassl-3350	575	225	is	be	VERB
hassl-3350	575	226	no	no	DET
hassl-3350	575	227	score	score	NOUN
hassl-3350	575	228	of	of	ADP
hassl-3350	575	229	3	3	NUM
hassl-3350	575	230	for	for	ADP
hassl-3350	575	231	this	this	DET
hassl-3350	575	232	section	section	NOUN
hassl-3350	575	233	this	this	PRON
hassl-3350	575	234	includes	include	VERB
hassl-3350	575	235	information	information	NOUN
hassl-3350	575	236	on	on	ADP
hassl-3350	575	237	governance	governance	NOUN
hassl-3350	575	238	practices	practice	NOUN
hassl-3350	575	239	that	that	PRON
hassl-3350	575	240	use	use	VERB
hassl-3350	575	241	national	national	ADJ
hassl-3350	575	242	or	or	CCONJ
hassl-3350	575	243	international	international	ADJ
hassl-3350	575	244	benchmarking	benchmarking	NOUN
hassl-3350	575	245	,	,	PUNCT
hassl-3350	575	246	without	without	ADP
hassl-3350	575	247	explanation	explanation	NOUN
hassl-3350	575	248	there	there	PRON
hassl-3350	575	249	is	be	VERB
hassl-3350	575	250	no	no	DET
hassl-3350	575	251	score	score	NOUN
hassl-3350	575	252	of	of	ADP
hassl-3350	575	253	1	1	NUM
hassl-3350	575	254	for	for	ADP
hassl-3350	575	255	this	this	DET
hassl-3350	575	256	section	section	NOUN
hassl-3350	575	257	no	no	DET
hassl-3350	575	258	information	information	NOUN
hassl-3350	575	259	is	be	AUX
hassl-3350	575	260	displayed	display	VERB
hassl-3350	575	261	2.6	2.6	NUM
hassl-3350	575	262	the	the	DET
hassl-3350	575	263	responsibility	responsibility	NOUN
hassl-3350	575	264	of	of	ADP
hassl-3350	575	265	the	the	DET
hassl-3350	575	266	management	management	NOUN
hassl-3350	575	267	to	to	PART
hassl-3350	575	268	strengthen	strengthen	VERB
hassl-3350	575	269	and	and	CCONJ
hassl-3350	575	270	develop	develop	VERB
hassl-3350	575	271	innovation	innovation	NOUN
hassl-3350	575	272	within	within	ADP
hassl-3350	575	273	the	the	DET
hassl-3350	575	274	organization	organization	NOUN
hassl-3350	575	275	this	this	PRON
hassl-3350	575	276	includes	include	VERB
hassl-3350	575	277	a	a	DET
hassl-3350	575	278	lengthy	lengthy	ADJ
hassl-3350	575	279	description	description	NOUN
hassl-3350	575	280	of	of	ADP
hassl-3350	575	281	the	the	DET
hassl-3350	575	282	manager	manager	NOUN
hassl-3350	575	283	's	's	PART
hassl-3350	575	284	tasks	task	NOUN
hassl-3350	575	285	(	(	PUNCT
hassl-3350	575	286	narrative	narrative	NOUN
hassl-3350	575	287	length	length	NOUN
hassl-3350	575	288	is	be	AUX
hassl-3350	575	289	more	more	ADJ
hassl-3350	575	290	than	than	ADP
hassl-3350	575	291	half	half	NOUN
hassl-3350	575	292	of	of	ADP
hassl-3350	575	293	the	the	DET
hassl-3350	575	294	report	report	NOUN
hassl-3350	575	295	page	page	NOUN
hassl-3350	575	296	)	)	PUNCT
hassl-3350	575	297	there	there	PRON
hassl-3350	575	298	is	be	VERB
hassl-3350	575	299	no	no	DET
hassl-3350	575	300	score	score	NOUN
hassl-3350	575	301	of	of	ADP
hassl-3350	575	302	3	3	NUM
hassl-3350	575	303	for	for	ADP
hassl-3350	575	304	this	this	DET
hassl-3350	575	305	section	section	NOUN
hassl-3350	575	306	this	this	PRON
hassl-3350	575	307	includes	include	VERB
hassl-3350	575	308	a	a	DET
hassl-3350	575	309	brief	brief	ADJ
hassl-3350	575	310	description	description	NOUN
hassl-3350	575	311	of	of	ADP
hassl-3350	575	312	the	the	DET
hassl-3350	575	313	manager	manager	NOUN
hassl-3350	575	314	's	's	PART
hassl-3350	575	315	tasks	task	NOUN
hassl-3350	575	316	(	(	PUNCT
hassl-3350	575	317	narrative	narrative	NOUN
hassl-3350	575	318	length	length	NOUN
hassl-3350	575	319	is	be	AUX
hassl-3350	575	320	not	not	PART
hassl-3350	575	321	more	more	ADJ
hassl-3350	575	322	than	than	ADP
hassl-3350	575	323	half	half	NOUN
hassl-3350	575	324	of	of	ADP
hassl-3350	575	325	the	the	DET
hassl-3350	575	326	report	report	NOUN
hassl-3350	575	327	page	page	NOUN
hassl-3350	575	328	)	)	PUNCT
hassl-3350	575	329	there	there	PRON
hassl-3350	575	330	is	be	VERB
hassl-3350	575	331	no	no	DET
hassl-3350	575	332	score	score	NOUN
hassl-3350	575	333	of	of	ADP
hassl-3350	575	334	1	1	NUM
hassl-3350	575	335	for	for	ADP
hassl-3350	575	336	this	this	DET
hassl-3350	575	337	section	section	NOUN
hassl-3350	575	338	no	no	DET
hassl-3350	575	339	information	information	NOUN
hassl-3350	575	340	is	be	AUX
hassl-3350	575	341	displayed	display	VERB
hassl-3350	575	342	2.7	2.7	NUM
hassl-3350	575	343	how	how	SCONJ
hassl-3350	575	344	remuneration	remuneration	NOUN
hassl-3350	575	345	and	and	CCONJ
hassl-3350	575	346	incentives	incentive	NOUN
hassl-3350	575	347	are	be	AUX
hassl-3350	575	348	linked	link	VERB
hassl-3350	575	349	to	to	PART
hassl-3350	575	350	value	value	VERB
hassl-3350	575	351	creation	creation	NOUN
hassl-3350	575	352	in	in	ADP
hassl-3350	575	353	the	the	DET
hassl-3350	575	354	short	short	ADJ
hassl-3350	575	355	,	,	PUNCT
hassl-3350	575	356	medium	medium	ADJ
hassl-3350	575	357	and	and	CCONJ
hassl-3350	575	358	long	long	ADJ
hassl-3350	575	359	terms	term	NOUN
hassl-3350	575	360	,	,	PUNCT
hassl-3350	575	361	including	include	VERB
hassl-3350	575	362	the	the	DET
hassl-3350	575	363	link	link	NOUN
hassl-3350	575	364	between	between	ADP
hassl-3350	575	365	remuneration	remuneration	NOUN
hassl-3350	575	366	and	and	CCONJ
hassl-3350	575	367	incentives	incentive	NOUN
hassl-3350	575	368	in	in	ADP
hassl-3350	575	369	the	the	DET
hassl-3350	575	370	use	use	NOUN
hassl-3350	575	371	and	and	CCONJ
hassl-3350	575	372	impact	impact	NOUN
hassl-3350	575	373	of	of	ADP
hassl-3350	575	374	this	this	PRON
hassl-3350	575	375	includes	include	VERB
hassl-3350	575	376	information	information	NOUN
hassl-3350	575	377	on	on	ADP
hassl-3350	575	378	employee	employee	NOUN
hassl-3350	575	379	remuneration	remuneration	NOUN
hassl-3350	575	380	and	and	CCONJ
hassl-3350	575	381	incentives	incentive	NOUN
hassl-3350	575	382	,	,	PUNCT
hassl-3350	575	383	as	as	ADV
hassl-3350	575	384	well	well	ADV
hassl-3350	575	385	as	as	ADP
hassl-3350	575	386	data	datum	NOUN
hassl-3350	575	387	on	on	ADP
hassl-3350	575	388	the	the	DET
hassl-3350	575	389	effect	effect	NOUN
hassl-3350	575	390	of	of	ADP
hassl-3350	575	391	compensation	compensation	NOUN
hassl-3350	575	392	and	and	CCONJ
hassl-3350	575	393	incentives	incentive	NOUN
hassl-3350	575	394	on	on	ADP
hassl-3350	575	395	value	value	NOUN
hassl-3350	575	396	generation	generation	NOUN
hassl-3350	575	397	and	and	CCONJ
hassl-3350	575	398	capital	capital	NOUN
hassl-3350	575	399	this	this	PRON
hassl-3350	575	400	includes	include	VERB
hassl-3350	575	401	information	information	NOUN
hassl-3350	575	402	on	on	ADP
hassl-3350	575	403	employee	employee	NOUN
hassl-3350	575	404	remuneration	remuneration	NOUN
hassl-3350	575	405	and	and	CCONJ
hassl-3350	575	406	incentives	incentive	NOUN
hassl-3350	575	407	,	,	PUNCT
hassl-3350	575	408	as	as	ADV
hassl-3350	575	409	well	well	ADV
hassl-3350	575	410	as	as	ADP
hassl-3350	575	411	data	datum	NOUN
hassl-3350	575	412	on	on	ADP
hassl-3350	575	413	the	the	DET
hassl-3350	575	414	effect	effect	NOUN
hassl-3350	575	415	of	of	ADP
hassl-3350	575	416	compensation	compensation	NOUN
hassl-3350	575	417	and	and	CCONJ
hassl-3350	575	418	incentives	incentive	VERB
hassl-3350	575	419	on	on	ADP
hassl-3350	575	420	either	either	DET
hassl-3350	575	421	value	value	NOUN
hassl-3350	575	422	generation	generation	NOUN
hassl-3350	575	423	or	or	CCONJ
hassl-3350	575	424	this	this	PRON
hassl-3350	575	425	includes	include	VERB
hassl-3350	575	426	information	information	NOUN
hassl-3350	575	427	on	on	ADP
hassl-3350	575	428	employee	employee	NOUN
hassl-3350	575	429	remuneration	remuneration	NOUN
hassl-3350	575	430	and	and	CCONJ
hassl-3350	575	431	incentives	incentive	NOUN
hassl-3350	575	432	,	,	PUNCT
hassl-3350	575	433	without	without	ADP
hassl-3350	575	434	data	datum	NOUN
hassl-3350	575	435	on	on	ADP
hassl-3350	575	436	the	the	DET
hassl-3350	575	437	effect	effect	NOUN
hassl-3350	575	438	of	of	ADP
hassl-3350	575	439	compensation	compensation	NOUN
hassl-3350	575	440	and	and	CCONJ
hassl-3350	575	441	incentives	incentive	NOUN
hassl-3350	575	442	on	on	ADP
hassl-3350	575	443	value	value	NOUN
hassl-3350	575	444	generation	generation	NOUN
hassl-3350	575	445	and	and	CCONJ
hassl-3350	575	446	capital	capital	NOUN
hassl-3350	575	447	this	this	PRON
hassl-3350	575	448	only	only	ADV
hassl-3350	575	449	includes	include	VERB
hassl-3350	575	450	information	information	NOUN
hassl-3350	575	451	on	on	ADP
hassl-3350	575	452	the	the	DET
hassl-3350	575	453	amount	amount	NOUN
hassl-3350	575	454	of	of	ADP
hassl-3350	575	455	remuneration	remuneration	NOUN
hassl-3350	575	456	and	and	CCONJ
hassl-3350	575	457	incentives	incentive	VERB
hassl-3350	575	458	no	no	DET
hassl-3350	575	459	information	information	NOUN
hassl-3350	575	460	is	be	AUX
hassl-3350	575	461	displayed	display	VERB
hassl-3350	575	462	humanities	humanity	NOUN
hassl-3350	575	463	and	and	CCONJ
hassl-3350	575	464	social	social	ADJ
hassl-3350	575	465	sciences	science	NOUN
hassl-3350	575	466	letters	letter	NOUN
hassl-3350	575	467	,	,	PUNCT
hassl-3350	575	468	2023	2023	NUM
hassl-3350	575	469	,	,	PUNCT
hassl-3350	575	470	11(2	11(2	NUM
hassl-3350	575	471	):	):	PUNCT
hassl-3350	575	472	179	179	NUM
hassl-3350	575	473	-	-	SYM
hassl-3350	575	474	202	202	NUM
hassl-3350	575	475	198	198	NUM
hassl-3350	575	476	©	©	PROPN
hassl-3350	575	477	2023	2023	NUM
hassl-3350	575	478	conscientia	conscientia	PROPN
hassl-3350	575	479	beam	beam	PROPN
hassl-3350	575	480	.	.	PUNCT
hassl-3350	576	1	all	all	DET
hassl-3350	576	2	rights	right	NOUN
hassl-3350	576	3	reserved	reserve	VERB
hassl-3350	576	4	.	.	PUNCT
hassl-3350	577	1	components	component	NOUN
hassl-3350	577	2	scale	scale	VERB
hassl-3350	577	3	4	4	NUM
hassl-3350	577	4	(	(	PUNCT
hassl-3350	577	5	very	very	ADV
hassl-3350	577	6	good	good	ADJ
hassl-3350	577	7	)	)	PUNCT
hassl-3350	577	8	3	3	NUM
hassl-3350	577	9	(	(	PUNCT
hassl-3350	577	10	good	good	ADJ
hassl-3350	577	11	)	)	PUNCT
hassl-3350	577	12	2	2	NUM
hassl-3350	577	13	(	(	PUNCT
hassl-3350	577	14	adequate	adequate	ADJ
hassl-3350	577	15	)	)	PUNCT
hassl-3350	577	16	1	1	NUM
hassl-3350	577	17	(	(	PUNCT
hassl-3350	577	18	inadequate	inadequate	ADJ
hassl-3350	577	19	)	)	PUNCT
hassl-3350	577	20	0	0	NUM
hassl-3350	578	1	(	(	PUNCT
hassl-3350	578	2	poor	poor	ADJ
hassl-3350	578	3	)	)	PUNCT
hassl-3350	578	4	organizational	organizational	ADJ
hassl-3350	578	5	capital	capital	NOUN
hassl-3350	578	6	capital	capital	NOUN
hassl-3350	578	7	3.1	3.1	NUM
hassl-3350	578	8	input	input	NOUN
hassl-3350	578	9	used	use	VERB
hassl-3350	578	10	this	this	PRON
hassl-3350	578	11	includes	include	VERB
hassl-3350	578	12	information	information	NOUN
hassl-3350	578	13	about	about	ADP
hassl-3350	578	14	the	the	DET
hassl-3350	578	15	inputs	input	NOUN
hassl-3350	578	16	used	use	VERB
hassl-3350	578	17	in	in	ADP
hassl-3350	578	18	the	the	DET
hassl-3350	578	19	process	process	NOUN
hassl-3350	578	20	of	of	ADP
hassl-3350	578	21	producing	produce	VERB
hassl-3350	578	22	/	/	SYM
hassl-3350	578	23	selling	sell	VERB
hassl-3350	578	24	goods	good	NOUN
hassl-3350	578	25	or	or	CCONJ
hassl-3350	578	26	services	service	NOUN
hassl-3350	578	27	,	,	PUNCT
hassl-3350	578	28	with	with	ADP
hassl-3350	578	29	a	a	DET
hassl-3350	578	30	complete	complete	ADJ
hassl-3350	578	31	description	description	NOUN
hassl-3350	578	32	of	of	ADP
hassl-3350	578	33	all	all	DET
hassl-3350	578	34	the	the	DET
hassl-3350	578	35	inputs	input	NOUN
hassl-3350	578	36	used	use	VERB
hassl-3350	578	37	there	there	PRON
hassl-3350	578	38	is	be	VERB
hassl-3350	578	39	no	no	DET
hassl-3350	578	40	score	score	NOUN
hassl-3350	578	41	of	of	ADP
hassl-3350	578	42	3	3	NUM
hassl-3350	578	43	for	for	ADP
hassl-3350	578	44	this	this	DET
hassl-3350	578	45	section	section	NOUN
hassl-3350	578	46	this	this	PRON
hassl-3350	578	47	includes	include	VERB
hassl-3350	578	48	information	information	NOUN
hassl-3350	578	49	about	about	ADP
hassl-3350	578	50	the	the	DET
hassl-3350	578	51	inputs	input	NOUN
hassl-3350	578	52	used	use	VERB
hassl-3350	578	53	in	in	ADP
hassl-3350	578	54	the	the	DET
hassl-3350	578	55	process	process	NOUN
hassl-3350	578	56	of	of	ADP
hassl-3350	578	57	producing	produce	VERB
hassl-3350	578	58	/	/	SYM
hassl-3350	578	59	selling	sell	VERB
hassl-3350	578	60	goods	good	NOUN
hassl-3350	578	61	or	or	CCONJ
hassl-3350	578	62	services	service	NOUN
hassl-3350	578	63	,	,	PUNCT
hassl-3350	578	64	with	with	ADP
hassl-3350	578	65	a	a	DET
hassl-3350	578	66	short	short	ADJ
hassl-3350	578	67	description	description	NOUN
hassl-3350	578	68	of	of	ADP
hassl-3350	578	69	all	all	DET
hassl-3350	578	70	the	the	DET
hassl-3350	578	71	inputs	input	NOUN
hassl-3350	578	72	used	use	VERB
hassl-3350	578	73	there	there	PRON
hassl-3350	578	74	is	be	VERB
hassl-3350	578	75	no	no	DET
hassl-3350	578	76	score	score	NOUN
hassl-3350	578	77	of	of	ADP
hassl-3350	578	78	1	1	NUM
hassl-3350	578	79	for	for	ADP
hassl-3350	578	80	this	this	DET
hassl-3350	578	81	section	section	NOUN
hassl-3350	578	82	no	no	DET
hassl-3350	578	83	information	information	NOUN
hassl-3350	578	84	is	be	AUX
hassl-3350	578	85	displayed	display	VERB
hassl-3350	578	86	3.2	3.2	NUM
hassl-3350	578	87	the	the	DET
hassl-3350	578	88	innovation	innovation	NOUN
hassl-3350	578	89	strategy	strategy	NOUN
hassl-3350	578	90	of	of	ADP
hassl-3350	578	91	the	the	DET
hassl-3350	578	92	organization	organization	NOUN
hassl-3350	578	93	this	this	PRON
hassl-3350	578	94	includes	include	VERB
hassl-3350	578	95	a	a	DET
hassl-3350	578	96	framework	framework	NOUN
hassl-3350	578	97	or	or	CCONJ
hassl-3350	578	98	guidelines	guideline	NOUN
hassl-3350	578	99	for	for	ADP
hassl-3350	578	100	the	the	DET
hassl-3350	578	101	organization	organization	NOUN
hassl-3350	578	102	's	's	PART
hassl-3350	578	103	innovation	innovation	NOUN
hassl-3350	578	104	,	,	PUNCT
hassl-3350	578	105	with	with	ADP
hassl-3350	578	106	a	a	DET
hassl-3350	578	107	description	description	NOUN
hassl-3350	578	108	of	of	ADP
hassl-3350	578	109	the	the	DET
hassl-3350	578	110	results	result	NOUN
hassl-3350	578	111	or	or	CCONJ
hassl-3350	578	112	impact	impact	NOUN
hassl-3350	578	113	of	of	ADP
hassl-3350	578	114	existing	exist	VERB
hassl-3350	578	115	innovations	innovation	NOUN
hassl-3350	578	116	there	there	PRON
hassl-3350	578	117	is	be	VERB
hassl-3350	578	118	no	no	DET
hassl-3350	578	119	score	score	NOUN
hassl-3350	578	120	of	of	ADP
hassl-3350	578	121	3	3	NUM
hassl-3350	578	122	for	for	ADP
hassl-3350	578	123	this	this	DET
hassl-3350	578	124	section	section	NOUN
hassl-3350	578	125	this	this	PRON
hassl-3350	578	126	includes	include	VERB
hassl-3350	578	127	a	a	DET
hassl-3350	578	128	framework	framework	NOUN
hassl-3350	578	129	or	or	CCONJ
hassl-3350	578	130	guidelines	guideline	NOUN
hassl-3350	578	131	for	for	ADP
hassl-3350	578	132	the	the	DET
hassl-3350	578	133	organization	organization	NOUN
hassl-3350	578	134	's	's	PART
hassl-3350	578	135	innovation	innovation	NOUN
hassl-3350	578	136	,	,	PUNCT
hassl-3350	578	137	with	with	ADP
hassl-3350	578	138	a	a	DET
hassl-3350	578	139	limited	limited	ADJ
hassl-3350	578	140	description	description	NOUN
hassl-3350	578	141	of	of	ADP
hassl-3350	578	142	the	the	DET
hassl-3350	578	143	results	result	NOUN
hassl-3350	578	144	or	or	CCONJ
hassl-3350	578	145	impact	impact	NOUN
hassl-3350	578	146	of	of	ADP
hassl-3350	578	147	existing	exist	VERB
hassl-3350	578	148	innovations	innovation	NOUN
hassl-3350	578	149	there	there	PRON
hassl-3350	578	150	is	be	VERB
hassl-3350	578	151	no	no	DET
hassl-3350	578	152	score	score	NOUN
hassl-3350	578	153	of	of	ADP
hassl-3350	578	154	1	1	NUM
hassl-3350	578	155	for	for	ADP
hassl-3350	578	156	this	this	DET
hassl-3350	578	157	section	section	NOUN
hassl-3350	578	158	no	no	DET
hassl-3350	578	159	information	information	NOUN
hassl-3350	578	160	is	be	AUX
hassl-3350	578	161	displayed	display	VERB
hassl-3350	578	162	3.3	3.3	NUM
hassl-3350	578	163	the	the	DET
hassl-3350	578	164	extent	extent	NOUN
hassl-3350	578	165	to	to	PART
hassl-3350	578	166	which	which	PRON
hassl-3350	578	167	the	the	DET
hassl-3350	578	168	business	business	NOUN
hassl-3350	578	169	model	model	NOUN
hassl-3350	578	170	design	design	NOUN
hassl-3350	578	171	can	can	AUX
hassl-3350	578	172	adapt	adapt	VERB
hassl-3350	578	173	to	to	ADP
hassl-3350	578	174	changing	change	VERB
hassl-3350	578	175	circumstances	circumstance	NOUN
hassl-3350	578	176	this	this	PRON
hassl-3350	578	177	includes	include	VERB
hassl-3350	578	178	a	a	DET
hassl-3350	578	179	clear	clear	ADJ
hassl-3350	578	180	description	description	NOUN
hassl-3350	578	181	of	of	ADP
hassl-3350	578	182	the	the	DET
hassl-3350	578	183	changing	change	VERB
hassl-3350	578	184	environment	environment	NOUN
hassl-3350	578	185	and	and	CCONJ
hassl-3350	578	186	how	how	SCONJ
hassl-3350	578	187	the	the	DET
hassl-3350	578	188	business	business	NOUN
hassl-3350	578	189	model	model	NOUN
hassl-3350	578	190	is	be	AUX
hassl-3350	578	191	changing	change	VERB
hassl-3350	578	192	there	there	PRON
hassl-3350	578	193	is	be	VERB
hassl-3350	578	194	no	no	DET
hassl-3350	578	195	score	score	NOUN
hassl-3350	578	196	of	of	ADP
hassl-3350	578	197	3	3	NUM
hassl-3350	578	198	for	for	ADP
hassl-3350	578	199	this	this	DET
hassl-3350	578	200	section	section	NOUN
hassl-3350	578	201	this	this	PRON
hassl-3350	578	202	includes	include	VERB
hassl-3350	578	203	a	a	DET
hassl-3350	578	204	short	short	ADJ
hassl-3350	578	205	description	description	NOUN
hassl-3350	578	206	of	of	ADP
hassl-3350	578	207	the	the	DET
hassl-3350	578	208	changing	change	VERB
hassl-3350	578	209	environment	environment	NOUN
hassl-3350	578	210	and	and	CCONJ
hassl-3350	578	211	how	how	SCONJ
hassl-3350	578	212	the	the	DET
hassl-3350	578	213	business	business	NOUN
hassl-3350	578	214	model	model	NOUN
hassl-3350	578	215	is	be	AUX
hassl-3350	578	216	changing	change	VERB
hassl-3350	578	217	there	there	PRON
hassl-3350	578	218	is	be	VERB
hassl-3350	578	219	no	no	DET
hassl-3350	578	220	score	score	NOUN
hassl-3350	578	221	of	of	ADP
hassl-3350	578	222	1	1	NUM
hassl-3350	578	223	for	for	ADP
hassl-3350	578	224	this	this	DET
hassl-3350	578	225	section	section	NOUN
hassl-3350	578	226	no	no	DET
hassl-3350	578	227	information	information	NOUN
hassl-3350	578	228	is	be	AUX
hassl-3350	578	229	displayed	display	VERB
hassl-3350	578	230	3.4	3.4	NUM
hassl-3350	578	231	output	output	NOUN
hassl-3350	578	232	this	this	PRON
hassl-3350	578	233	includes	include	VERB
hassl-3350	578	234	information	information	NOUN
hassl-3350	578	235	regarding	regard	VERB
hassl-3350	578	236	the	the	DET
hassl-3350	578	237	output	output	NOUN
hassl-3350	578	238	produced	produce	VERB
hassl-3350	578	239	during	during	ADP
hassl-3350	578	240	the	the	DET
hassl-3350	578	241	process	process	NOUN
hassl-3350	578	242	of	of	ADP
hassl-3350	578	243	making	make	VERB
hassl-3350	578	244	/	/	SYM
hassl-3350	578	245	selling	sell	VERB
hassl-3350	578	246	goods	good	NOUN
hassl-3350	578	247	or	or	CCONJ
hassl-3350	578	248	services	service	NOUN
hassl-3350	578	249	,	,	PUNCT
hassl-3350	578	250	along	along	ADP
hassl-3350	578	251	with	with	ADP
hassl-3350	578	252	a	a	DET
hassl-3350	578	253	comprehensive	comprehensive	ADJ
hassl-3350	578	254	description	description	NOUN
hassl-3350	578	255	of	of	ADP
hassl-3350	578	256	all	all	DET
hassl-3350	578	257	output	output	NOUN
hassl-3350	578	258	produced	produce	VERB
hassl-3350	578	259	there	there	PRON
hassl-3350	578	260	is	be	VERB
hassl-3350	578	261	no	no	DET
hassl-3350	578	262	score	score	NOUN
hassl-3350	578	263	of	of	ADP
hassl-3350	578	264	3	3	NUM
hassl-3350	578	265	for	for	ADP
hassl-3350	578	266	this	this	DET
hassl-3350	578	267	section	section	NOUN
hassl-3350	578	268	this	this	PRON
hassl-3350	578	269	includes	include	VERB
hassl-3350	578	270	information	information	NOUN
hassl-3350	578	271	regarding	regard	VERB
hassl-3350	578	272	the	the	DET
hassl-3350	578	273	output	output	NOUN
hassl-3350	578	274	produced	produce	VERB
hassl-3350	578	275	during	during	ADP
hassl-3350	578	276	the	the	DET
hassl-3350	578	277	process	process	NOUN
hassl-3350	578	278	of	of	ADP
hassl-3350	578	279	making	make	VERB
hassl-3350	578	280	/	/	SYM
hassl-3350	578	281	selling	sell	VERB
hassl-3350	578	282	goods	good	NOUN
hassl-3350	578	283	or	or	CCONJ
hassl-3350	578	284	services	service	NOUN
hassl-3350	578	285	,	,	PUNCT
hassl-3350	578	286	along	along	ADP
hassl-3350	578	287	with	with	ADP
hassl-3350	578	288	a	a	DET
hassl-3350	578	289	short	short	ADJ
hassl-3350	578	290	description	description	NOUN
hassl-3350	578	291	of	of	ADP
hassl-3350	578	292	all	all	DET
hassl-3350	578	293	output	output	NOUN
hassl-3350	578	294	produced	produce	VERB
hassl-3350	578	295	there	there	PRON
hassl-3350	578	296	is	be	VERB
hassl-3350	578	297	no	no	DET
hassl-3350	578	298	score	score	NOUN
hassl-3350	578	299	of	of	ADP
hassl-3350	578	300	1	1	NUM
hassl-3350	578	301	for	for	ADP
hassl-3350	578	302	this	this	DET
hassl-3350	578	303	section	section	NOUN
hassl-3350	578	304	no	no	DET
hassl-3350	578	305	information	information	NOUN
hassl-3350	578	306	is	be	AUX
hassl-3350	578	307	displayed	display	VERB
hassl-3350	578	308	3.5	3.5	NUM
hassl-3350	578	309	information	information	NOUN
hassl-3350	578	310	on	on	ADP
hassl-3350	578	311	internal	internal	ADJ
hassl-3350	578	312	and	and	CCONJ
hassl-3350	578	313	external	external	ADJ
hassl-3350	578	314	impacts	impact	NOUN
hassl-3350	578	315	this	this	PRON
hassl-3350	578	316	includes	include	VERB
hassl-3350	578	317	types	type	NOUN
hassl-3350	578	318	of	of	ADP
hassl-3350	578	319	internal	internal	ADJ
hassl-3350	578	320	and	and	CCONJ
hassl-3350	578	321	external	external	ADJ
hassl-3350	578	322	impacts	impact	NOUN
hassl-3350	578	323	with	with	ADP
hassl-3350	578	324	a	a	DET
hassl-3350	578	325	lengthy	lengthy	ADJ
hassl-3350	578	326	narrative	narrative	NOUN
hassl-3350	578	327	for	for	ADP
hassl-3350	578	328	each	each	DET
hassl-3350	578	329	impact	impact	NOUN
hassl-3350	578	330	(	(	PUNCT
hassl-3350	578	331	narrative	narrative	NOUN
hassl-3350	578	332	length	length	NOUN
hassl-3350	578	333	is	be	AUX
hassl-3350	578	334	more	more	ADJ
hassl-3350	578	335	than	than	ADP
hassl-3350	578	336	half	half	NOUN
hassl-3350	578	337	of	of	ADP
hassl-3350	578	338	the	the	DET
hassl-3350	578	339	report	report	NOUN
hassl-3350	578	340	page	page	NOUN
hassl-3350	578	341	)	)	PUNCT
hassl-3350	579	1	this	this	PRON
hassl-3350	579	2	includes	include	VERB
hassl-3350	579	3	types	type	NOUN
hassl-3350	579	4	of	of	ADP
hassl-3350	579	5	internal	internal	ADJ
hassl-3350	579	6	and	and	CCONJ
hassl-3350	579	7	external	external	ADJ
hassl-3350	579	8	impacts	impact	NOUN
hassl-3350	579	9	with	with	ADP
hassl-3350	579	10	a	a	DET
hassl-3350	579	11	short	short	ADJ
hassl-3350	579	12	narrative	narrative	NOUN
hassl-3350	579	13	for	for	ADP
hassl-3350	579	14	each	each	DET
hassl-3350	579	15	impact	impact	NOUN
hassl-3350	579	16	(	(	PUNCT
hassl-3350	579	17	narrative	narrative	NOUN
hassl-3350	579	18	length	length	NOUN
hassl-3350	579	19	is	be	AUX
hassl-3350	579	20	not	not	PART
hassl-3350	579	21	more	more	ADJ
hassl-3350	579	22	than	than	ADP
hassl-3350	579	23	half	half	NOUN
hassl-3350	579	24	of	of	ADP
hassl-3350	579	25	the	the	DET
hassl-3350	579	26	report	report	NOUN
hassl-3350	579	27	page	page	NOUN
hassl-3350	579	28	)	)	PUNCT
hassl-3350	579	29	this	this	PRON
hassl-3350	579	30	includes	include	VERB
hassl-3350	579	31	types	type	NOUN
hassl-3350	579	32	of	of	ADP
hassl-3350	579	33	internal	internal	ADJ
hassl-3350	579	34	and	and	CCONJ
hassl-3350	579	35	external	external	ADJ
hassl-3350	579	36	impacts	impact	NOUN
hassl-3350	579	37	without	without	ADP
hassl-3350	579	38	detailed	detailed	ADJ
hassl-3350	579	39	explanations	explanation	NOUN
hassl-3350	579	40	this	this	PRON
hassl-3350	579	41	includes	include	VERB
hassl-3350	579	42	types	type	NOUN
hassl-3350	579	43	of	of	ADP
hassl-3350	579	44	internal	internal	ADJ
hassl-3350	579	45	and	and	CCONJ
hassl-3350	579	46	external	external	ADJ
hassl-3350	579	47	impacts	impact	NOUN
hassl-3350	579	48	without	without	ADP
hassl-3350	579	49	any	any	DET
hassl-3350	579	50	explanations	explanation	NOUN
hassl-3350	579	51	no	no	DET
hassl-3350	579	52	information	information	NOUN
hassl-3350	579	53	is	be	AUX
hassl-3350	579	54	displayed	display	VERB
hassl-3350	579	55	3.6	3.6	NUM
hassl-3350	579	56	information	information	NOUN
hassl-3350	579	57	of	of	ADP
hassl-3350	579	58	this	this	PRON
hassl-3350	579	59	includes	include	VERB
hassl-3350	579	60	types	type	NOUN
hassl-3350	579	61	of	of	ADP
hassl-3350	579	62	this	this	PRON
hassl-3350	579	63	includes	include	VERB
hassl-3350	579	64	types	type	NOUN
hassl-3350	579	65	of	of	ADP
hassl-3350	579	66	this	this	PRON
hassl-3350	579	67	includes	include	VERB
hassl-3350	579	68	types	type	NOUN
hassl-3350	579	69	of	of	ADP
hassl-3350	579	70	this	this	PRON
hassl-3350	579	71	includes	include	VERB
hassl-3350	579	72	types	type	NOUN
hassl-3350	579	73	of	of	ADP
hassl-3350	579	74	no	no	DET
hassl-3350	579	75	information	information	NOUN
hassl-3350	579	76	is	be	AUX
hassl-3350	579	77	humanities	humanity	NOUN
hassl-3350	579	78	and	and	CCONJ
hassl-3350	579	79	social	social	ADJ
hassl-3350	579	80	sciences	science	NOUN
hassl-3350	579	81	letters	letter	NOUN
hassl-3350	579	82	,	,	PUNCT
hassl-3350	579	83	2023	2023	NUM
hassl-3350	579	84	,	,	PUNCT
hassl-3350	579	85	11(2	11(2	NUM
hassl-3350	579	86	):	):	PUNCT
hassl-3350	579	87	179	179	NUM
hassl-3350	579	88	-	-	SYM
hassl-3350	579	89	202	202	NUM
hassl-3350	579	90	199	199	NUM
hassl-3350	579	91	©	©	PROPN
hassl-3350	579	92	2023	2023	NUM
hassl-3350	579	93	conscientia	conscientia	PROPN
hassl-3350	579	94	beam	beam	PROPN
hassl-3350	579	95	.	.	PUNCT
hassl-3350	580	1	all	all	DET
hassl-3350	580	2	rights	right	NOUN
hassl-3350	580	3	reserved	reserve	VERB
hassl-3350	580	4	.	.	PUNCT
hassl-3350	581	1	components	component	NOUN
hassl-3350	581	2	scale	scale	VERB
hassl-3350	581	3	4	4	NUM
hassl-3350	581	4	(	(	PUNCT
hassl-3350	581	5	very	very	ADV
hassl-3350	581	6	good	good	ADJ
hassl-3350	581	7	)	)	PUNCT
hassl-3350	581	8	3	3	NUM
hassl-3350	581	9	(	(	PUNCT
hassl-3350	581	10	good	good	ADJ
hassl-3350	581	11	)	)	PUNCT
hassl-3350	581	12	2	2	NUM
hassl-3350	581	13	(	(	PUNCT
hassl-3350	581	14	adequate	adequate	ADJ
hassl-3350	581	15	)	)	PUNCT
hassl-3350	581	16	1	1	NUM
hassl-3350	581	17	(	(	PUNCT
hassl-3350	581	18	inadequate	inadequate	ADJ
hassl-3350	581	19	)	)	PUNCT
hassl-3350	581	20	0	0	NUM
hassl-3350	582	1	(	(	PUNCT
hassl-3350	582	2	poor	poor	ADJ
hassl-3350	582	3	)	)	PUNCT
hassl-3350	582	4	positive	positive	ADJ
hassl-3350	582	5	/	/	SYM
hassl-3350	582	6	negative	negative	ADJ
hassl-3350	582	7	impacts	impact	NOUN
hassl-3350	582	8	positive	positive	ADJ
hassl-3350	582	9	and	and	CCONJ
hassl-3350	582	10	negative	negative	ADJ
hassl-3350	582	11	impacts	impact	NOUN
hassl-3350	582	12	with	with	ADP
hassl-3350	582	13	a	a	DET
hassl-3350	582	14	lengthy	lengthy	ADJ
hassl-3350	582	15	narrative	narrative	NOUN
hassl-3350	582	16	for	for	ADP
hassl-3350	582	17	each	each	DET
hassl-3350	582	18	impact	impact	NOUN
hassl-3350	582	19	(	(	PUNCT
hassl-3350	582	20	narrative	narrative	NOUN
hassl-3350	582	21	length	length	NOUN
hassl-3350	582	22	is	be	AUX
hassl-3350	582	23	more	more	ADJ
hassl-3350	582	24	than	than	ADP
hassl-3350	582	25	half	half	NOUN
hassl-3350	582	26	of	of	ADP
hassl-3350	582	27	the	the	DET
hassl-3350	582	28	report	report	NOUN
hassl-3350	582	29	page	page	NOUN
hassl-3350	582	30	)	)	PUNCT
hassl-3350	582	31	internal	internal	ADJ
hassl-3350	582	32	and	and	CCONJ
hassl-3350	582	33	external	external	ADJ
hassl-3350	582	34	impacts	impact	NOUN
hassl-3350	582	35	with	with	ADP
hassl-3350	582	36	a	a	DET
hassl-3350	582	37	short	short	ADJ
hassl-3350	582	38	narrative	narrative	NOUN
hassl-3350	582	39	for	for	ADP
hassl-3350	582	40	each	each	DET
hassl-3350	582	41	impact	impact	NOUN
hassl-3350	582	42	(	(	PUNCT
hassl-3350	582	43	narrative	narrative	NOUN
hassl-3350	582	44	length	length	NOUN
hassl-3350	582	45	is	be	AUX
hassl-3350	582	46	not	not	PART
hassl-3350	582	47	more	more	ADJ
hassl-3350	582	48	than	than	ADP
hassl-3350	582	49	half	half	NOUN
hassl-3350	582	50	of	of	ADP
hassl-3350	582	51	the	the	DET
hassl-3350	582	52	report	report	NOUN
hassl-3350	582	53	page	page	NOUN
hassl-3350	582	54	)	)	PUNCT
hassl-3350	582	55	internal	internal	ADJ
hassl-3350	582	56	and	and	CCONJ
hassl-3350	582	57	external	external	ADJ
hassl-3350	582	58	impacts	impact	NOUN
hassl-3350	582	59	without	without	ADP
hassl-3350	582	60	detailed	detailed	ADJ
hassl-3350	582	61	explanations	explanation	NOUN
hassl-3350	582	62	positive	positive	ADJ
hassl-3350	582	63	and	and	CCONJ
hassl-3350	582	64	negative	negative	ADJ
hassl-3350	582	65	impacts	impact	NOUN
hassl-3350	582	66	without	without	ADP
hassl-3350	582	67	any	any	DET
hassl-3350	582	68	explanations	explanation	NOUN
hassl-3350	582	69	displayed	display	VERB
hassl-3350	582	70	4.1	4.1	NUM
hassl-3350	582	71	identification	identification	NOUN
hassl-3350	582	72	of	of	ADP
hassl-3350	582	73	key	key	ADJ
hassl-3350	582	74	risks	risk	NOUN
hassl-3350	582	75	and	and	CCONJ
hassl-3350	582	76	opportunities	opportunity	NOUN
hassl-3350	582	77	related	relate	VERB
hassl-3350	582	78	to	to	ADP
hassl-3350	582	79	the	the	DET
hassl-3350	582	80	organization	organization	NOUN
hassl-3350	582	81	,	,	PUNCT
hassl-3350	582	82	including	include	VERB
hassl-3350	582	83	their	their	PRON
hassl-3350	582	84	impact	impact	NOUN
hassl-3350	582	85	on	on	ADP
hassl-3350	582	86	the	the	DET
hassl-3350	582	87	organization	organization	NOUN
hassl-3350	582	88	this	this	PRON
hassl-3350	582	89	includes	include	VERB
hassl-3350	582	90	risks	risk	NOUN
hassl-3350	582	91	and	and	CCONJ
hassl-3350	582	92	opportunities	opportunity	NOUN
hassl-3350	582	93	with	with	ADP
hassl-3350	582	94	a	a	DET
hassl-3350	582	95	long	long	ADJ
hassl-3350	582	96	narrative	narrative	NOUN
hassl-3350	582	97	for	for	ADP
hassl-3350	582	98	each	each	DET
hassl-3350	582	99	impact	impact	NOUN
hassl-3350	582	100	(	(	PUNCT
hassl-3350	582	101	narrative	narrative	NOUN
hassl-3350	582	102	length	length	NOUN
hassl-3350	582	103	is	be	AUX
hassl-3350	582	104	more	more	ADJ
hassl-3350	582	105	than	than	ADP
hassl-3350	582	106	half	half	NOUN
hassl-3350	582	107	of	of	ADP
hassl-3350	582	108	the	the	DET
hassl-3350	582	109	report	report	NOUN
hassl-3350	582	110	page	page	NOUN
hassl-3350	582	111	)	)	PUNCT
hassl-3350	583	1	this	this	PRON
hassl-3350	583	2	includes	include	VERB
hassl-3350	583	3	risks	risk	NOUN
hassl-3350	583	4	and	and	CCONJ
hassl-3350	583	5	opportunities	opportunity	NOUN
hassl-3350	583	6	with	with	ADP
hassl-3350	583	7	a	a	DET
hassl-3350	583	8	short	short	ADJ
hassl-3350	583	9	narrative	narrative	NOUN
hassl-3350	583	10	for	for	ADP
hassl-3350	583	11	each	each	DET
hassl-3350	583	12	impact	impact	NOUN
hassl-3350	583	13	(	(	PUNCT
hassl-3350	583	14	narrative	narrative	NOUN
hassl-3350	583	15	length	length	NOUN
hassl-3350	583	16	is	be	AUX
hassl-3350	583	17	not	not	PART
hassl-3350	583	18	more	more	ADJ
hassl-3350	583	19	than	than	ADP
hassl-3350	583	20	half	half	NOUN
hassl-3350	583	21	of	of	ADP
hassl-3350	583	22	the	the	DET
hassl-3350	583	23	report	report	NOUN
hassl-3350	583	24	page	page	NOUN
hassl-3350	583	25	)	)	PUNCT
hassl-3350	583	26	this	this	PRON
hassl-3350	583	27	includes	include	VERB
hassl-3350	583	28	risks	risk	NOUN
hassl-3350	583	29	and	and	CCONJ
hassl-3350	583	30	opportunities	opportunity	NOUN
hassl-3350	583	31	without	without	ADP
hassl-3350	583	32	detailed	detailed	ADJ
hassl-3350	583	33	explanations	explanation	NOUN
hassl-3350	583	34	this	this	PRON
hassl-3350	583	35	includes	include	VERB
hassl-3350	583	36	either	either	CCONJ
hassl-3350	583	37	risks	risk	NOUN
hassl-3350	583	38	or	or	CCONJ
hassl-3350	583	39	opportunities	opportunity	NOUN
hassl-3350	583	40	without	without	ADP
hassl-3350	583	41	any	any	DET
hassl-3350	583	42	explanations	explanation	NOUN
hassl-3350	583	43	no	no	DET
hassl-3350	583	44	information	information	NOUN
hassl-3350	583	45	is	be	AUX
hassl-3350	583	46	displayed	display	VERB
hassl-3350	583	47	4.2	4.2	NUM
hassl-3350	583	48	analysis	analysis	NOUN
hassl-3350	583	49	of	of	ADP
hassl-3350	583	50	the	the	DET
hassl-3350	583	51	short-	short-	NOUN
hassl-3350	583	52	,	,	PUNCT
hassl-3350	583	53	medium-	medium-	ADJ
hassl-3350	583	54	,	,	PUNCT
hassl-3350	583	55	and	and	CCONJ
hassl-3350	583	56	long	long	ADJ
hassl-3350	583	57	-	-	PUNCT
hassl-3350	583	58	term	term	NOUN
hassl-3350	583	59	availability	availability	NOUN
hassl-3350	583	60	,	,	PUNCT
hassl-3350	583	61	quality	quality	NOUN
hassl-3350	583	62	,	,	PUNCT
hassl-3350	583	63	and	and	CCONJ
hassl-3350	583	64	cost	cost	NOUN
hassl-3350	583	65	of	of	ADP
hassl-3350	583	66	key	key	ADJ
hassl-3350	583	67	organizational	organizational	ADJ
hassl-3350	583	68	financing	financing	NOUN
hassl-3350	583	69	.	.	PUNCT
hassl-3350	584	1	there	there	PRON
hassl-3350	584	2	is	be	VERB
hassl-3350	584	3	an	an	DET
hassl-3350	584	4	analysis	analysis	NOUN
hassl-3350	584	5	addressing	address	VERB
hassl-3350	584	6	all	all	DET
hassl-3350	584	7	factors	factor	NOUN
hassl-3350	584	8	(	(	PUNCT
hassl-3350	584	9	availability	availability	NOUN
hassl-3350	584	10	,	,	PUNCT
hassl-3350	584	11	quality	quality	NOUN
hassl-3350	584	12	,	,	PUNCT
hassl-3350	584	13	and	and	CCONJ
hassl-3350	584	14	affordability	affordability	NOUN
hassl-3350	584	15	)	)	PUNCT
hassl-3350	584	16	orientation	orientation	NOUN
hassl-3350	584	17	covers	cover	VERB
hassl-3350	584	18	all	all	DET
hassl-3350	584	19	terms	term	NOUN
hassl-3350	584	20	(	(	PUNCT
hassl-3350	584	21	short	short	ADJ
hassl-3350	584	22	,	,	PUNCT
hassl-3350	584	23	medium	medium	ADJ
hassl-3350	584	24	,	,	PUNCT
hassl-3350	584	25	and	and	CCONJ
hassl-3350	584	26	long	long	ADJ
hassl-3350	584	27	)	)	PUNCT
hassl-3350	584	28	there	there	PRON
hassl-3350	584	29	is	be	VERB
hassl-3350	584	30	no	no	DET
hassl-3350	584	31	score	score	NOUN
hassl-3350	584	32	of	of	ADP
hassl-3350	584	33	3	3	NUM
hassl-3350	584	34	for	for	ADP
hassl-3350	584	35	this	this	DET
hassl-3350	584	36	section	section	NOUN
hassl-3350	584	37	the	the	DET
hassl-3350	584	38	analysis	analysis	NOUN
hassl-3350	584	39	only	only	ADV
hassl-3350	584	40	covers	cover	VERB
hassl-3350	584	41	2	2	NUM
hassl-3350	584	42	of	of	ADP
hassl-3350	584	43	the	the	DET
hassl-3350	584	44	3	3	NUM
hassl-3350	584	45	aspects	aspect	NOUN
hassl-3350	584	46	(	(	PUNCT
hassl-3350	584	47	availability	availability	NOUN
hassl-3350	584	48	,	,	PUNCT
hassl-3350	584	49	quality	quality	NOUN
hassl-3350	584	50	,	,	PUNCT
hassl-3350	584	51	and	and	CCONJ
hassl-3350	584	52	affordability	affordability	NOUN
hassl-3350	584	53	)	)	PUNCT
hassl-3350	584	54	orientation	orientation	NOUN
hassl-3350	584	55	only	only	ADV
hassl-3350	584	56	covers	cover	VERB
hassl-3350	584	57	2	2	NUM
hassl-3350	584	58	of	of	ADP
hassl-3350	584	59	the	the	DET
hassl-3350	584	60	3	3	NUM
hassl-3350	584	61	terms	term	NOUN
hassl-3350	584	62	(	(	PUNCT
hassl-3350	584	63	short	short	ADJ
hassl-3350	584	64	,	,	PUNCT
hassl-3350	584	65	medium	medium	ADJ
hassl-3350	584	66	,	,	PUNCT
hassl-3350	584	67	and	and	CCONJ
hassl-3350	584	68	long	long	ADJ
hassl-3350	584	69	)	)	PUNCT
hassl-3350	584	70	the	the	DET
hassl-3350	584	71	analysis	analysis	NOUN
hassl-3350	584	72	only	only	ADV
hassl-3350	584	73	covers	cover	VERB
hassl-3350	584	74	1	1	NUM
hassl-3350	584	75	of	of	ADP
hassl-3350	584	76	the	the	DET
hassl-3350	584	77	3	3	NUM
hassl-3350	584	78	aspects	aspect	NOUN
hassl-3350	584	79	(	(	PUNCT
hassl-3350	584	80	availability	availability	NOUN
hassl-3350	584	81	,	,	PUNCT
hassl-3350	584	82	quality	quality	NOUN
hassl-3350	584	83	,	,	PUNCT
hassl-3350	584	84	and	and	CCONJ
hassl-3350	584	85	affordability	affordability	NOUN
hassl-3350	584	86	)	)	PUNCT
hassl-3350	584	87	orientation	orientation	NOUN
hassl-3350	584	88	only	only	ADV
hassl-3350	584	89	covers	cover	VERB
hassl-3350	584	90	1	1	NUM
hassl-3350	584	91	of	of	ADP
hassl-3350	584	92	the	the	DET
hassl-3350	584	93	3	3	NUM
hassl-3350	584	94	terms	term	NOUN
hassl-3350	584	95	(	(	PUNCT
hassl-3350	584	96	short	short	ADJ
hassl-3350	584	97	,	,	PUNCT
hassl-3350	584	98	medium	medium	ADJ
hassl-3350	584	99	,	,	PUNCT
hassl-3350	584	100	and	and	CCONJ
hassl-3350	584	101	long	long	ADJ
hassl-3350	584	102	)	)	PUNCT
hassl-3350	584	103	no	no	DET
hassl-3350	584	104	information	information	NOUN
hassl-3350	584	105	is	be	AUX
hassl-3350	584	106	displayed	display	VERB
hassl-3350	584	107	5.1	5.1	NUM
hassl-3350	584	108	strategic	strategic	ADJ
hassl-3350	584	109	goals	goal	NOUN
hassl-3350	584	110	of	of	ADP
hassl-3350	584	111	the	the	DET
hassl-3350	584	112	organization	organization	NOUN
hassl-3350	584	113	in	in	ADP
hassl-3350	584	114	the	the	DET
hassl-3350	584	115	short	short	ADJ
hassl-3350	584	116	,	,	PUNCT
hassl-3350	584	117	medium	medium	ADJ
hassl-3350	584	118	,	,	PUNCT
hassl-3350	584	119	and	and	CCONJ
hassl-3350	584	120	long	long	ADJ
hassl-3350	584	121	terms	term	NOUN
hassl-3350	584	122	this	this	PRON
hassl-3350	584	123	includes	include	VERB
hassl-3350	584	124	information	information	NOUN
hassl-3350	584	125	on	on	ADP
hassl-3350	584	126	the	the	DET
hassl-3350	584	127	organization	organization	NOUN
hassl-3350	584	128	's	's	PART
hassl-3350	584	129	strategic	strategic	ADJ
hassl-3350	584	130	goals	goal	NOUN
hassl-3350	584	131	in	in	ADP
hassl-3350	584	132	3	3	NUM
hassl-3350	584	133	aspects	aspect	NOUN
hassl-3350	584	134	:	:	PUNCT
hassl-3350	584	135	1	1	X
hassl-3350	584	136	.	.	PUNCT
hassl-3350	584	137	short	short	ADJ
hassl-3350	584	138	term	term	NOUN
hassl-3350	584	139	2	2	NUM
hassl-3350	584	140	.	.	NOUN
hassl-3350	584	141	medium	medium	ADJ
hassl-3350	584	142	term	term	NOUN
hassl-3350	584	143	3	3	NUM
hassl-3350	584	144	.	.	PUNCT
hassl-3350	584	145	long	long	ADJ
hassl-3350	584	146	term	term	NOUN
hassl-3350	584	147	this	this	PRON
hassl-3350	584	148	includes	include	VERB
hassl-3350	584	149	information	information	NOUN
hassl-3350	584	150	on	on	ADP
hassl-3350	584	151	the	the	DET
hassl-3350	584	152	organization	organization	NOUN
hassl-3350	584	153	's	's	PART
hassl-3350	584	154	strategic	strategic	ADJ
hassl-3350	584	155	goals	goal	NOUN
hassl-3350	584	156	in	in	ADP
hassl-3350	584	157	2	2	NUM
hassl-3350	584	158	of	of	ADP
hassl-3350	584	159	3	3	NUM
hassl-3350	584	160	aspects	aspect	NOUN
hassl-3350	584	161	:	:	PUNCT
hassl-3350	584	162	1	1	X
hassl-3350	584	163	.	.	PUNCT
hassl-3350	584	164	short	short	ADJ
hassl-3350	584	165	term	term	NOUN
hassl-3350	584	166	2	2	NUM
hassl-3350	584	167	.	.	NOUN
hassl-3350	584	168	medium	medium	ADJ
hassl-3350	584	169	term	term	NOUN
hassl-3350	584	170	3	3	NUM
hassl-3350	584	171	.	.	PUNCT
hassl-3350	584	172	long	long	ADJ
hassl-3350	584	173	term	term	NOUN
hassl-3350	584	174	this	this	PRON
hassl-3350	584	175	includes	include	VERB
hassl-3350	584	176	information	information	NOUN
hassl-3350	584	177	on	on	ADP
hassl-3350	584	178	the	the	DET
hassl-3350	584	179	organization	organization	NOUN
hassl-3350	584	180	's	's	PART
hassl-3350	584	181	strategic	strategic	ADJ
hassl-3350	584	182	goals	goal	NOUN
hassl-3350	584	183	in	in	ADP
hassl-3350	584	184	1	1	NUM
hassl-3350	584	185	of	of	ADP
hassl-3350	584	186	3	3	NUM
hassl-3350	584	187	aspects	aspect	NOUN
hassl-3350	584	188	:	:	PUNCT
hassl-3350	584	189	1	1	X
hassl-3350	584	190	.	.	PUNCT
hassl-3350	584	191	short	short	ADJ
hassl-3350	584	192	term	term	NOUN
hassl-3350	584	193	2	2	NUM
hassl-3350	584	194	.	.	NOUN
hassl-3350	584	195	medium	medium	ADJ
hassl-3350	584	196	term	term	NOUN
hassl-3350	584	197	3	3	NUM
hassl-3350	584	198	.	.	PUNCT
hassl-3350	584	199	long	long	ADJ
hassl-3350	584	200	term	term	NOUN
hassl-3350	584	201	this	this	PRON
hassl-3350	584	202	includes	include	VERB
hassl-3350	584	203	information	information	NOUN
hassl-3350	584	204	on	on	ADP
hassl-3350	584	205	the	the	DET
hassl-3350	584	206	organization	organization	NOUN
hassl-3350	584	207	's	's	PART
hassl-3350	584	208	strategic	strategic	ADJ
hassl-3350	584	209	goals	goal	NOUN
hassl-3350	584	210	without	without	ADP
hassl-3350	584	211	a	a	DET
hassl-3350	584	212	specific	specific	ADJ
hassl-3350	584	213	time	time	NOUN
hassl-3350	584	214	dimension	dimension	NOUN
hassl-3350	584	215	no	no	DET
hassl-3350	584	216	information	information	NOUN
hassl-3350	584	217	is	be	AUX
hassl-3350	584	218	displayed	display	VERB
hassl-3350	584	219	5.2	5.2	NUM
hassl-3350	584	220	strategies	strategy	NOUN
hassl-3350	584	221	that	that	PRON
hassl-3350	584	222	have	have	AUX
hassl-3350	584	223	been	be	AUX
hassl-3350	584	224	or	or	CCONJ
hassl-3350	584	225	will	will	AUX
hassl-3350	584	226	be	be	AUX
hassl-3350	584	227	employed	employ	VERB
hassl-3350	584	228	to	to	PART
hassl-3350	584	229	attain	attain	VERB
hassl-3350	584	230	these	these	DET
hassl-3350	584	231	strategic	strategic	ADJ
hassl-3350	584	232	goals	goal	NOUN
hassl-3350	584	233	there	there	PRON
hassl-3350	584	234	is	be	VERB
hassl-3350	584	235	a	a	DET
hassl-3350	584	236	strategy	strategy	NOUN
hassl-3350	584	237	that	that	PRON
hassl-3350	584	238	is	be	AUX
hassl-3350	584	239	specified	specify	VERB
hassl-3350	584	240	according	accord	VERB
hassl-3350	584	241	to	to	ADP
hassl-3350	584	242	the	the	DET
hassl-3350	584	243	strategic	strategic	ADJ
hassl-3350	584	244	objectives	objective	NOUN
hassl-3350	584	245	of	of	ADP
hassl-3350	584	246	the	the	DET
hassl-3350	584	247	organization	organization	NOUN
hassl-3350	584	248	there	there	PRON
hassl-3350	584	249	is	be	VERB
hassl-3350	584	250	a	a	DET
hassl-3350	584	251	strategy	strategy	NOUN
hassl-3350	584	252	that	that	PRON
hassl-3350	584	253	is	be	AUX
hassl-3350	584	254	detailed	detail	VERB
hassl-3350	584	255	per	per	ADP
hassl-3350	584	256	time	time	NOUN
hassl-3350	584	257	dimension	dimension	NOUN
hassl-3350	584	258	there	there	PRON
hassl-3350	584	259	is	be	VERB
hassl-3350	584	260	a	a	DET
hassl-3350	584	261	strategy	strategy	NOUN
hassl-3350	584	262	,	,	PUNCT
hassl-3350	584	263	but	but	CCONJ
hassl-3350	584	264	neither	neither	CCONJ
hassl-3350	584	265	the	the	DET
hassl-3350	584	266	goals	goal	NOUN
hassl-3350	584	267	nor	nor	CCONJ
hassl-3350	584	268	the	the	DET
hassl-3350	584	269	strategy	strategy	NOUN
hassl-3350	584	270	is	be	AUX
hassl-3350	584	271	specified	specify	VERB
hassl-3350	584	272	the	the	DET
hassl-3350	584	273	only	only	ADJ
hassl-3350	584	274	form	form	NOUN
hassl-3350	584	275	of	of	ADP
hassl-3350	584	276	strategy	strategy	NOUN
hassl-3350	584	277	is	be	AUX
hassl-3350	584	278	the	the	DET
hassl-3350	584	279	vision	vision	NOUN
hassl-3350	584	280	/	/	SYM
hassl-3350	584	281	mission	mission	NOUN
hassl-3350	584	282	no	no	DET
hassl-3350	584	283	information	information	NOUN
hassl-3350	584	284	is	be	AUX
hassl-3350	584	285	displayed	display	VERB
hassl-3350	584	286	5.3	5.3	NUM
hassl-3350	584	287	allocation	allocation	NOUN
hassl-3350	584	288	of	of	ADP
hassl-3350	584	289	planned	plan	VERB
hassl-3350	584	290	resources	resource	NOUN
hassl-3350	584	291	to	to	PART
hassl-3350	584	292	carry	carry	VERB
hassl-3350	584	293	out	out	ADP
hassl-3350	584	294	the	the	DET
hassl-3350	584	295	strategy	strategy	NOUN
hassl-3350	584	296	this	this	PRON
hassl-3350	584	297	includes	include	VERB
hassl-3350	584	298	details	detail	NOUN
hassl-3350	584	299	of	of	ADP
hassl-3350	584	300	financial	financial	ADJ
hassl-3350	584	301	and	and	CCONJ
hassl-3350	584	302	nonfinancial	nonfinancial	ADJ
hassl-3350	584	303	resources	resource	NOUN
hassl-3350	584	304	with	with	ADP
hassl-3350	584	305	clear	clear	ADJ
hassl-3350	584	306	descriptions	description	NOUN
hassl-3350	584	307	there	there	PRON
hassl-3350	584	308	are	be	VERB
hassl-3350	584	309	details	detail	NOUN
hassl-3350	584	310	of	of	ADP
hassl-3350	584	311	financial	financial	ADJ
hassl-3350	584	312	and	and	CCONJ
hassl-3350	584	313	nonfinancial	nonfinancial	ADJ
hassl-3350	584	314	resources	resource	NOUN
hassl-3350	584	315	with	with	ADP
hassl-3350	584	316	short	short	ADJ
hassl-3350	584	317	descriptions	description	NOUN
hassl-3350	584	318	there	there	PRON
hassl-3350	584	319	are	be	VERB
hassl-3350	584	320	only	only	ADV
hassl-3350	584	321	details	detail	NOUN
hassl-3350	584	322	of	of	ADP
hassl-3350	584	323	financial	financial	ADJ
hassl-3350	584	324	and	and	CCONJ
hassl-3350	584	325	nonfinancial	nonfinancial	ADJ
hassl-3350	584	326	resources	resource	NOUN
hassl-3350	584	327	there	there	PRON
hassl-3350	584	328	is	be	VERB
hassl-3350	584	329	no	no	DET
hassl-3350	584	330	score	score	NOUN
hassl-3350	584	331	of	of	ADP
hassl-3350	584	332	1	1	NUM
hassl-3350	584	333	for	for	ADP
hassl-3350	584	334	this	this	DET
hassl-3350	584	335	section	section	NOUN
hassl-3350	584	336	no	no	DET
hassl-3350	584	337	information	information	NOUN
hassl-3350	584	338	is	be	AUX
hassl-3350	584	339	displayed	display	VERB
hassl-3350	584	340	5.4	5.4	NUM
hassl-3350	584	341	measurement	measurement	NOUN
hassl-3350	584	342	of	of	ADP
hassl-3350	584	343	performance	performance	NOUN
hassl-3350	584	344	and	and	CCONJ
hassl-3350	584	345	objectives	objective	NOUN
hassl-3350	584	346	for	for	ADP
hassl-3350	584	347	the	the	DET
hassl-3350	584	348	short	short	ADJ
hassl-3350	584	349	,	,	PUNCT
hassl-3350	584	350	there	there	PRON
hassl-3350	584	351	is	be	VERB
hassl-3350	584	352	information	information	NOUN
hassl-3350	584	353	on	on	ADP
hassl-3350	584	354	performance	performance	NOUN
hassl-3350	584	355	measurement	measurement	NOUN
hassl-3350	584	356	and	and	CCONJ
hassl-3350	584	357	there	there	PRON
hassl-3350	584	358	is	be	VERB
hassl-3350	584	359	information	information	NOUN
hassl-3350	584	360	on	on	ADP
hassl-3350	584	361	performance	performance	NOUN
hassl-3350	584	362	measurement	measurement	NOUN
hassl-3350	584	363	and	and	CCONJ
hassl-3350	584	364	there	there	PRON
hassl-3350	584	365	is	be	VERB
hassl-3350	584	366	information	information	NOUN
hassl-3350	584	367	on	on	ADP
hassl-3350	584	368	performance	performance	NOUN
hassl-3350	584	369	measurement	measurement	NOUN
hassl-3350	584	370	and	and	CCONJ
hassl-3350	584	371	there	there	PRON
hassl-3350	584	372	is	be	VERB
hassl-3350	584	373	information	information	NOUN
hassl-3350	584	374	on	on	ADP
hassl-3350	584	375	performance	performance	NOUN
hassl-3350	584	376	measurement	measurement	NOUN
hassl-3350	584	377	and	and	CCONJ
hassl-3350	584	378	no	no	DET
hassl-3350	584	379	information	information	NOUN
hassl-3350	584	380	is	be	AUX
hassl-3350	584	381	displayed	display	VERB
hassl-3350	584	382	humanities	humanity	NOUN
hassl-3350	584	383	and	and	CCONJ
hassl-3350	584	384	social	social	ADJ
hassl-3350	584	385	sciences	science	NOUN
hassl-3350	584	386	letters	letter	NOUN
hassl-3350	584	387	,	,	PUNCT
hassl-3350	584	388	2023	2023	NUM
hassl-3350	584	389	,	,	PUNCT
hassl-3350	584	390	11(2	11(2	NUM
hassl-3350	584	391	):	):	PUNCT
hassl-3350	584	392	179	179	NUM
hassl-3350	584	393	-	-	SYM
hassl-3350	584	394	202	202	NUM
hassl-3350	584	395	200	200	NUM
hassl-3350	584	396	©	©	PROPN
hassl-3350	584	397	2023	2023	NUM
hassl-3350	584	398	conscientia	conscientia	PROPN
hassl-3350	584	399	beam	beam	PROPN
hassl-3350	584	400	.	.	PUNCT
hassl-3350	585	1	all	all	DET
hassl-3350	585	2	rights	right	NOUN
hassl-3350	585	3	reserved	reserve	VERB
hassl-3350	585	4	.	.	PUNCT
hassl-3350	586	1	components	component	NOUN
hassl-3350	586	2	scale	scale	VERB
hassl-3350	586	3	4	4	NUM
hassl-3350	586	4	(	(	PUNCT
hassl-3350	586	5	very	very	ADV
hassl-3350	586	6	good	good	ADJ
hassl-3350	586	7	)	)	PUNCT
hassl-3350	586	8	3	3	NUM
hassl-3350	586	9	(	(	PUNCT
hassl-3350	586	10	good	good	ADJ
hassl-3350	586	11	)	)	PUNCT
hassl-3350	586	12	2	2	NUM
hassl-3350	586	13	(	(	PUNCT
hassl-3350	586	14	adequate	adequate	ADJ
hassl-3350	586	15	)	)	PUNCT
hassl-3350	586	16	1	1	NUM
hassl-3350	586	17	(	(	PUNCT
hassl-3350	586	18	inadequate	inadequate	ADJ
hassl-3350	586	19	)	)	PUNCT
hassl-3350	586	20	0	0	NUM
hassl-3350	587	1	(	(	PUNCT
hassl-3350	587	2	poor	poor	ADJ
hassl-3350	587	3	)	)	PUNCT
hassl-3350	587	4	medium	medium	ADJ
hassl-3350	587	5	,	,	PUNCT
hassl-3350	587	6	and	and	CCONJ
hassl-3350	587	7	long	long	ADJ
hassl-3350	587	8	terms	term	NOUN
hassl-3350	587	9	organizational	organizational	ADJ
hassl-3350	587	10	targets	target	NOUN
hassl-3350	587	11	in	in	ADP
hassl-3350	587	12	3	3	NUM
hassl-3350	587	13	aspects	aspect	NOUN
hassl-3350	587	14	:	:	PUNCT
hassl-3350	587	15	1	1	X
hassl-3350	587	16	.	.	PUNCT
hassl-3350	587	17	short	short	ADJ
hassl-3350	587	18	term	term	NOUN
hassl-3350	587	19	2	2	NUM
hassl-3350	587	20	.	.	NOUN
hassl-3350	587	21	medium	medium	ADJ
hassl-3350	587	22	term	term	NOUN
hassl-3350	587	23	3	3	NUM
hassl-3350	587	24	.	.	PUNCT
hassl-3350	587	25	long	long	ADJ
hassl-3350	587	26	term	term	NOUN
hassl-3350	587	27	organizational	organizational	ADJ
hassl-3350	587	28	targets	target	NOUN
hassl-3350	587	29	in	in	ADP
hassl-3350	587	30	2	2	NUM
hassl-3350	587	31	of	of	ADP
hassl-3350	587	32	3	3	NUM
hassl-3350	587	33	aspects	aspect	NOUN
hassl-3350	587	34	:	:	PUNCT
hassl-3350	587	35	1	1	X
hassl-3350	587	36	.	.	PUNCT
hassl-3350	587	37	short	short	ADJ
hassl-3350	587	38	term	term	NOUN
hassl-3350	587	39	2	2	NUM
hassl-3350	587	40	.	.	NOUN
hassl-3350	587	41	medium	medium	ADJ
hassl-3350	587	42	term	term	NOUN
hassl-3350	587	43	3	3	NUM
hassl-3350	587	44	.	.	PUNCT
hassl-3350	587	45	long	long	ADJ
hassl-3350	587	46	term	term	NOUN
hassl-3350	587	47	organizational	organizational	ADJ
hassl-3350	587	48	targets	target	NOUN
hassl-3350	587	49	in	in	ADP
hassl-3350	587	50	1	1	NUM
hassl-3350	587	51	of	of	ADP
hassl-3350	587	52	3	3	NUM
hassl-3350	587	53	aspects	aspect	NOUN
hassl-3350	587	54	:	:	PUNCT
hassl-3350	587	55	1	1	X
hassl-3350	587	56	.	.	PUNCT
hassl-3350	587	57	short	short	ADJ
hassl-3350	587	58	term	term	NOUN
hassl-3350	587	59	2	2	NUM
hassl-3350	587	60	.	.	NOUN
hassl-3350	587	61	medium	medium	ADJ
hassl-3350	587	62	term	term	NOUN
hassl-3350	587	63	3	3	NUM
hassl-3350	587	64	.	.	PUNCT
hassl-3350	587	65	long	long	ADJ
hassl-3350	587	66	term	term	NOUN
hassl-3350	587	67	organizational	organizational	ADJ
hassl-3350	587	68	targets	target	NOUN
hassl-3350	587	69	without	without	ADP
hassl-3350	587	70	a	a	DET
hassl-3350	587	71	specific	specific	ADJ
hassl-3350	587	72	time	time	NOUN
hassl-3350	587	73	dimension	dimension	NOUN
hassl-3350	587	74	6.1	6.1	NUM
hassl-3350	587	75	quantitative	quantitative	ADJ
hassl-3350	587	76	indicators	indicator	NOUN
hassl-3350	587	77	regarding	regard	VERB
hassl-3350	587	78	performance	performance	NOUN
hassl-3350	587	79	targets	target	NOUN
hassl-3350	587	80	,	,	PUNCT
hassl-3350	587	81	including	include	VERB
hassl-3350	587	82	risks	risk	NOUN
hassl-3350	587	83	and	and	CCONJ
hassl-3350	587	84	opportunities	opportunity	NOUN
hassl-3350	587	85	there	there	PRON
hassl-3350	587	86	are	be	VERB
hassl-3350	587	87	both	both	CCONJ
hassl-3350	587	88	financial	financial	ADJ
hassl-3350	587	89	and	and	CCONJ
hassl-3350	587	90	non	non	ADJ
hassl-3350	587	91	-	-	ADJ
hassl-3350	587	92	financial	financial	ADJ
hassl-3350	587	93	indicators	indicator	NOUN
hassl-3350	587	94	,	,	PUNCT
hassl-3350	587	95	along	along	ADP
hassl-3350	587	96	with	with	ADP
hassl-3350	587	97	a	a	DET
hassl-3350	587	98	risk	risk	NOUN
hassl-3350	587	99	and	and	CCONJ
hassl-3350	587	100	opportunity	opportunity	NOUN
hassl-3350	587	101	analysis	analysis	NOUN
hassl-3350	587	102	for	for	ADP
hassl-3350	587	103	each	each	DET
hassl-3350	587	104	indicator	indicator	NOUN
hassl-3350	587	105	there	there	PRON
hassl-3350	587	106	are	be	VERB
hassl-3350	587	107	both	both	PRON
hassl-3350	587	108	financial	financial	ADJ
hassl-3350	587	109	and	and	CCONJ
hassl-3350	587	110	non	non	ADJ
hassl-3350	587	111	-	-	ADJ
hassl-3350	587	112	financial	financial	ADJ
hassl-3350	587	113	indicators	indicator	NOUN
hassl-3350	587	114	,	,	PUNCT
hassl-3350	587	115	along	along	ADP
hassl-3350	587	116	with	with	ADP
hassl-3350	587	117	a	a	DET
hassl-3350	587	118	risk	risk	NOUN
hassl-3350	587	119	and	and	CCONJ
hassl-3350	587	120	opportunity	opportunity	NOUN
hassl-3350	587	121	analysis	analysis	NOUN
hassl-3350	587	122	for	for	ADP
hassl-3350	587	123	one	one	NUM
hassl-3350	587	124	of	of	ADP
hassl-3350	587	125	the	the	DET
hassl-3350	587	126	indicators	indicator	NOUN
hassl-3350	587	127	there	there	PRON
hassl-3350	587	128	are	be	VERB
hassl-3350	587	129	both	both	CCONJ
hassl-3350	587	130	financial	financial	ADJ
hassl-3350	587	131	and	and	CCONJ
hassl-3350	587	132	non	non	ADJ
hassl-3350	587	133	-	-	ADJ
hassl-3350	587	134	financial	financial	ADJ
hassl-3350	587	135	indicators	indicator	NOUN
hassl-3350	587	136	,	,	PUNCT
hassl-3350	587	137	without	without	ADP
hassl-3350	587	138	a	a	DET
hassl-3350	587	139	risk	risk	NOUN
hassl-3350	587	140	and	and	CCONJ
hassl-3350	587	141	opportunity	opportunity	NOUN
hassl-3350	587	142	analysis	analysis	NOUN
hassl-3350	587	143	there	there	PRON
hassl-3350	587	144	are	be	VERB
hassl-3350	587	145	only	only	ADV
hassl-3350	587	146	financial	financial	ADJ
hassl-3350	587	147	indicators	indicator	NOUN
hassl-3350	587	148	,	,	PUNCT
hassl-3350	587	149	without	without	ADP
hassl-3350	587	150	a	a	DET
hassl-3350	587	151	risk	risk	NOUN
hassl-3350	587	152	and	and	CCONJ
hassl-3350	587	153	opportunity	opportunity	NOUN
hassl-3350	587	154	analysis	analysis	NOUN
hassl-3350	587	155	no	no	DET
hassl-3350	587	156	information	information	NOUN
hassl-3350	587	157	is	be	AUX
hassl-3350	587	158	displayed	display	VERB
hassl-3350	587	159	6.2	6.2	NUM
hassl-3350	587	160	the	the	DET
hassl-3350	587	161	condition	condition	NOUN
hassl-3350	587	162	of	of	ADP
hassl-3350	587	163	key	key	ADJ
hassl-3350	587	164	stakeholders	stakeholder	NOUN
hassl-3350	587	165	and	and	CCONJ
hassl-3350	587	166	how	how	SCONJ
hassl-3350	587	167	the	the	DET
hassl-3350	587	168	organization	organization	NOUN
hassl-3350	587	169	has	have	AUX
hassl-3350	587	170	addressed	address	VERB
hassl-3350	587	171	their	their	PRON
hassl-3350	587	172	demands	demand	NOUN
hassl-3350	587	173	and	and	CCONJ
hassl-3350	587	174	interests	interest	NOUN
hassl-3350	587	175	there	there	PRON
hassl-3350	587	176	are	be	VERB
hassl-3350	587	177	details	detail	NOUN
hassl-3350	587	178	of	of	ADP
hassl-3350	587	179	stakeholders	stakeholder	NOUN
hassl-3350	587	180	,	,	PUNCT
hassl-3350	587	181	along	along	ADP
hassl-3350	587	182	with	with	ADP
hassl-3350	587	183	a	a	DET
hassl-3350	587	184	clear	clear	ADJ
hassl-3350	587	185	description	description	NOUN
hassl-3350	587	186	of	of	ADP
hassl-3350	587	187	the	the	DET
hassl-3350	587	188	response	response	NOUN
hassl-3350	587	189	to	to	ADP
hassl-3350	587	190	the	the	DET
hassl-3350	587	191	needs	need	NOUN
hassl-3350	587	192	of	of	ADP
hassl-3350	587	193	all	all	DET
hassl-3350	587	194	stakeholders	stakeholder	NOUN
hassl-3350	587	195	there	there	PRON
hassl-3350	587	196	are	be	VERB
hassl-3350	587	197	details	detail	NOUN
hassl-3350	587	198	of	of	ADP
hassl-3350	587	199	stakeholders	stakeholder	NOUN
hassl-3350	587	200	,	,	PUNCT
hassl-3350	587	201	along	along	ADP
hassl-3350	587	202	with	with	ADP
hassl-3350	587	203	a	a	DET
hassl-3350	587	204	clear	clear	ADJ
hassl-3350	587	205	description	description	NOUN
hassl-3350	587	206	of	of	ADP
hassl-3350	587	207	the	the	DET
hassl-3350	587	208	response	response	NOUN
hassl-3350	587	209	to	to	ADP
hassl-3350	587	210	the	the	DET
hassl-3350	587	211	needs	need	NOUN
hassl-3350	587	212	of	of	ADP
hassl-3350	587	213	some	some	DET
hassl-3350	587	214	stakeholders	stakeholder	NOUN
hassl-3350	587	215	there	there	PRON
hassl-3350	587	216	are	be	VERB
hassl-3350	587	217	details	detail	NOUN
hassl-3350	587	218	of	of	ADP
hassl-3350	587	219	stakeholders	stakeholder	NOUN
hassl-3350	587	220	,	,	PUNCT
hassl-3350	587	221	without	without	ADP
hassl-3350	587	222	a	a	DET
hassl-3350	587	223	clear	clear	ADJ
hassl-3350	587	224	description	description	NOUN
hassl-3350	587	225	of	of	ADP
hassl-3350	587	226	the	the	DET
hassl-3350	587	227	response	response	NOUN
hassl-3350	587	228	to	to	ADP
hassl-3350	587	229	the	the	DET
hassl-3350	587	230	needs	need	NOUN
hassl-3350	587	231	of	of	ADP
hassl-3350	587	232	all	all	DET
hassl-3350	587	233	stakeholders	stakeholder	NOUN
hassl-3350	587	234	there	there	PRON
hassl-3350	587	235	is	be	VERB
hassl-3350	587	236	no	no	DET
hassl-3350	587	237	score	score	NOUN
hassl-3350	587	238	of	of	ADP
hassl-3350	587	239	1	1	NUM
hassl-3350	587	240	for	for	ADP
hassl-3350	587	241	this	this	DET
hassl-3350	587	242	section	section	NOUN
hassl-3350	587	243	no	no	DET
hassl-3350	587	244	information	information	NOUN
hassl-3350	587	245	is	be	AUX
hassl-3350	587	246	displayed	display	VERB
hassl-3350	587	247	6.3	6.3	NUM
hassl-3350	587	248	the	the	DET
hassl-3350	587	249	relationship	relationship	NOUN
hassl-3350	587	250	between	between	ADP
hassl-3350	587	251	the	the	DET
hassl-3350	587	252	organization	organization	NOUN
hassl-3350	587	253	's	's	PART
hassl-3350	587	254	historical	historical	ADJ
hassl-3350	587	255	performance	performance	NOUN
hassl-3350	587	256	and	and	CCONJ
hassl-3350	587	257	its	its	PRON
hassl-3350	587	258	current	current	ADJ
hassl-3350	587	259	performance	performance	NOUN
hassl-3350	587	260	,	,	PUNCT
hassl-3350	587	261	as	as	ADV
hassl-3350	587	262	well	well	ADV
hassl-3350	587	263	as	as	ADP
hassl-3350	587	264	the	the	DET
hassl-3350	587	265	relationship	relationship	NOUN
hassl-3350	587	266	between	between	ADP
hassl-3350	587	267	the	the	DET
hassl-3350	587	268	organization	organization	NOUN
hassl-3350	587	269	's	's	PART
hassl-3350	587	270	current	current	ADJ
hassl-3350	587	271	performance	performance	NOUN
hassl-3350	587	272	and	and	CCONJ
hassl-3350	587	273	its	its	PRON
hassl-3350	587	274	predicted	predict	VERB
hassl-3350	587	275	future	future	ADJ
hassl-3350	587	276	performance	performance	NOUN
hassl-3350	587	277	there	there	PRON
hassl-3350	587	278	is	be	VERB
hassl-3350	587	279	an	an	DET
hassl-3350	587	280	explanation	explanation	NOUN
hassl-3350	587	281	for	for	ADP
hassl-3350	587	282	the	the	DET
hassl-3350	587	283	relationship	relationship	NOUN
hassl-3350	587	284	between	between	ADP
hassl-3350	587	285	past	past	ADJ
hassl-3350	587	286	and	and	CCONJ
hassl-3350	587	287	present	present	ADJ
hassl-3350	587	288	performance	performance	NOUN
hassl-3350	587	289	,	,	PUNCT
hassl-3350	587	290	and	and	CCONJ
hassl-3350	587	291	also	also	ADV
hassl-3350	587	292	between	between	ADP
hassl-3350	587	293	current	current	ADJ
hassl-3350	587	294	performance	performance	NOUN
hassl-3350	587	295	and	and	CCONJ
hassl-3350	587	296	future	future	ADJ
hassl-3350	587	297	predictions	prediction	NOUN
hassl-3350	587	298	there	there	PRON
hassl-3350	587	299	is	be	VERB
hassl-3350	587	300	no	no	DET
hassl-3350	587	301	score	score	NOUN
hassl-3350	587	302	of	of	ADP
hassl-3350	587	303	3	3	NUM
hassl-3350	587	304	for	for	ADP
hassl-3350	587	305	this	this	DET
hassl-3350	587	306	section	section	NOUN
hassl-3350	587	307	there	there	PRON
hassl-3350	587	308	is	be	VERB
hassl-3350	587	309	an	an	DET
hassl-3350	587	310	explanation	explanation	NOUN
hassl-3350	587	311	for	for	ADP
hassl-3350	587	312	1	1	NUM
hassl-3350	587	313	of	of	ADP
hassl-3350	587	314	the	the	DET
hassl-3350	587	315	2	2	NUM
hassl-3350	587	316	relationships	relationship	NOUN
hassl-3350	587	317	there	there	PRON
hassl-3350	587	318	is	be	VERB
hassl-3350	587	319	no	no	DET
hassl-3350	587	320	score	score	NOUN
hassl-3350	587	321	of	of	ADP
hassl-3350	587	322	1	1	NUM
hassl-3350	587	323	for	for	ADP
hassl-3350	587	324	this	this	DET
hassl-3350	587	325	section	section	NOUN
hassl-3350	587	326	no	no	DET
hassl-3350	587	327	information	information	NOUN
hassl-3350	587	328	is	be	AUX
hassl-3350	587	329	displayed	display	VERB
hassl-3350	587	330	7.1	7.1	NUM
hassl-3350	587	331	the	the	DET
hassl-3350	587	332	organization	organization	NOUN
hassl-3350	587	333	's	's	PART
hassl-3350	587	334	expectations	expectation	NOUN
hassl-3350	587	335	for	for	ADP
hassl-3350	587	336	the	the	DET
hassl-3350	587	337	short-	short-	ADJ
hassl-3350	587	338	,	,	PUNCT
hassl-3350	587	339	medium-	medium-	ADJ
hassl-3350	587	340	,	,	PUNCT
hassl-3350	587	341	and	and	CCONJ
hassl-3350	587	342	long	long	ADJ
hassl-3350	587	343	-	-	PUNCT
hassl-3350	587	344	term	term	NOUN
hassl-3350	587	345	external	external	ADJ
hassl-3350	587	346	environment	environment	NOUN
hassl-3350	587	347	components	component	NOUN
hassl-3350	587	348	it	it	PRON
hassl-3350	587	349	may	may	AUX
hassl-3350	587	350	encounter	encounter	VERB
hassl-3350	587	351	this	this	PRON
hassl-3350	587	352	includes	include	VERB
hassl-3350	587	353	information	information	NOUN
hassl-3350	587	354	on	on	ADP
hassl-3350	587	355	the	the	DET
hassl-3350	587	356	organization	organization	NOUN
hassl-3350	587	357	's	's	PART
hassl-3350	587	358	expectations	expectation	NOUN
hassl-3350	587	359	of	of	ADP
hassl-3350	587	360	the	the	DET
hassl-3350	587	361	external	external	ADJ
hassl-3350	587	362	environment	environment	NOUN
hassl-3350	587	363	in	in	ADP
hassl-3350	587	364	3	3	NUM
hassl-3350	587	365	aspects	aspect	NOUN
hassl-3350	587	366	:	:	PUNCT
hassl-3350	587	367	1	1	X
hassl-3350	587	368	.	.	PUNCT
hassl-3350	587	369	short	short	ADJ
hassl-3350	587	370	term	term	NOUN
hassl-3350	587	371	2	2	NUM
hassl-3350	587	372	.	.	NOUN
hassl-3350	587	373	medium	medium	ADJ
hassl-3350	587	374	term	term	NOUN
hassl-3350	587	375	3	3	NUM
hassl-3350	587	376	.	.	PUNCT
hassl-3350	587	377	long	long	ADJ
hassl-3350	587	378	term	term	NOUN
hassl-3350	587	379	this	this	PRON
hassl-3350	587	380	includes	include	VERB
hassl-3350	587	381	information	information	NOUN
hassl-3350	587	382	on	on	ADP
hassl-3350	587	383	the	the	DET
hassl-3350	587	384	organization	organization	NOUN
hassl-3350	587	385	's	's	PART
hassl-3350	587	386	expectations	expectation	NOUN
hassl-3350	587	387	of	of	ADP
hassl-3350	587	388	the	the	DET
hassl-3350	587	389	external	external	ADJ
hassl-3350	587	390	environment	environment	NOUN
hassl-3350	587	391	in	in	ADP
hassl-3350	587	392	2	2	NUM
hassl-3350	587	393	of	of	ADP
hassl-3350	587	394	the	the	DET
hassl-3350	587	395	3	3	NUM
hassl-3350	587	396	aspects	aspect	NOUN
hassl-3350	587	397	:	:	PUNCT
hassl-3350	587	398	1	1	X
hassl-3350	587	399	.	.	PUNCT
hassl-3350	587	400	short	short	ADJ
hassl-3350	587	401	term	term	NOUN
hassl-3350	587	402	2	2	NUM
hassl-3350	587	403	.	.	NOUN
hassl-3350	587	404	medium	medium	ADJ
hassl-3350	587	405	term	term	NOUN
hassl-3350	587	406	3	3	NUM
hassl-3350	587	407	.	.	PUNCT
hassl-3350	587	408	long	long	ADJ
hassl-3350	587	409	term	term	NOUN
hassl-3350	587	410	this	this	PRON
hassl-3350	587	411	includes	include	VERB
hassl-3350	587	412	information	information	NOUN
hassl-3350	587	413	on	on	ADP
hassl-3350	587	414	the	the	DET
hassl-3350	587	415	organization	organization	NOUN
hassl-3350	587	416	's	's	PART
hassl-3350	587	417	expectations	expectation	NOUN
hassl-3350	587	418	of	of	ADP
hassl-3350	587	419	the	the	DET
hassl-3350	587	420	external	external	ADJ
hassl-3350	587	421	environment	environment	NOUN
hassl-3350	587	422	in	in	ADP
hassl-3350	587	423	1	1	NUM
hassl-3350	587	424	of	of	ADP
hassl-3350	587	425	the	the	DET
hassl-3350	587	426	3	3	NUM
hassl-3350	587	427	aspects	aspect	NOUN
hassl-3350	587	428	:	:	PUNCT
hassl-3350	587	429	1	1	X
hassl-3350	587	430	.	.	PUNCT
hassl-3350	587	431	short	short	ADJ
hassl-3350	587	432	term	term	NOUN
hassl-3350	587	433	2	2	NUM
hassl-3350	587	434	.	.	NOUN
hassl-3350	587	435	medium	medium	ADJ
hassl-3350	587	436	term	term	NOUN
hassl-3350	587	437	3	3	NUM
hassl-3350	587	438	.	.	PUNCT
hassl-3350	587	439	long	long	ADJ
hassl-3350	587	440	term	term	NOUN
hassl-3350	587	441	this	this	PRON
hassl-3350	587	442	includes	include	VERB
hassl-3350	587	443	information	information	NOUN
hassl-3350	587	444	on	on	ADP
hassl-3350	587	445	the	the	DET
hassl-3350	587	446	organization	organization	NOUN
hassl-3350	587	447	's	's	PART
hassl-3350	587	448	expectations	expectation	NOUN
hassl-3350	587	449	of	of	ADP
hassl-3350	587	450	the	the	DET
hassl-3350	587	451	external	external	ADJ
hassl-3350	587	452	environment	environment	NOUN
hassl-3350	587	453	without	without	ADP
hassl-3350	587	454	a	a	DET
hassl-3350	587	455	specific	specific	ADJ
hassl-3350	587	456	time	time	NOUN
hassl-3350	587	457	dimension	dimension	NOUN
hassl-3350	587	458	no	no	DET
hassl-3350	587	459	information	information	NOUN
hassl-3350	587	460	is	be	AUX
hassl-3350	587	461	displayed	display	VERB
hassl-3350	587	462	7.2	7.2	NUM
hassl-3350	587	463	the	the	DET
hassl-3350	587	464	organization	organization	NOUN
hassl-3350	587	465	's	's	PART
hassl-3350	587	466	expectations	expectation	NOUN
hassl-3350	587	467	of	of	ADP
hassl-3350	587	468	external	external	ADJ
hassl-3350	587	469	environmental	environmental	ADJ
hassl-3350	587	470	impacts	impact	NOUN
hassl-3350	587	471	this	this	PRON
hassl-3350	587	472	includes	include	VERB
hassl-3350	587	473	information	information	NOUN
hassl-3350	587	474	on	on	ADP
hassl-3350	587	475	the	the	DET
hassl-3350	587	476	organization	organization	NOUN
hassl-3350	587	477	's	's	PART
hassl-3350	587	478	this	this	PRON
hassl-3350	587	479	includes	include	VERB
hassl-3350	587	480	information	information	NOUN
hassl-3350	587	481	on	on	ADP
hassl-3350	587	482	the	the	DET
hassl-3350	587	483	organization	organization	NOUN
hassl-3350	587	484	's	's	PART
hassl-3350	587	485	this	this	PRON
hassl-3350	587	486	includes	include	VERB
hassl-3350	587	487	information	information	NOUN
hassl-3350	587	488	on	on	ADP
hassl-3350	587	489	the	the	DET
hassl-3350	587	490	organization	organization	NOUN
hassl-3350	587	491	's	's	PART
hassl-3350	587	492	this	this	PRON
hassl-3350	587	493	includes	include	VERB
hassl-3350	587	494	information	information	NOUN
hassl-3350	587	495	on	on	ADP
hassl-3350	587	496	the	the	DET
hassl-3350	587	497	organization	organization	NOUN
hassl-3350	587	498	's	's	PART
hassl-3350	587	499	no	no	DET
hassl-3350	587	500	information	information	NOUN
hassl-3350	587	501	is	be	AUX
hassl-3350	587	502	displayed	display	VERB
hassl-3350	587	503	humanities	humanity	NOUN
hassl-3350	587	504	and	and	CCONJ
hassl-3350	587	505	social	social	ADJ
hassl-3350	587	506	sciences	science	NOUN
hassl-3350	587	507	letters	letter	NOUN
hassl-3350	587	508	,	,	PUNCT
hassl-3350	587	509	2023	2023	NUM
hassl-3350	587	510	,	,	PUNCT
hassl-3350	587	511	11(2	11(2	NUM
hassl-3350	587	512	):	):	PUNCT
hassl-3350	587	513	179	179	NUM
hassl-3350	587	514	-	-	SYM
hassl-3350	587	515	202	202	NUM
hassl-3350	587	516	201	201	NUM
hassl-3350	587	517	©	©	PROPN
hassl-3350	587	518	2023	2023	NUM
hassl-3350	587	519	conscientia	conscientia	PROPN
hassl-3350	587	520	beam	beam	PROPN
hassl-3350	587	521	.	.	PUNCT
hassl-3350	588	1	all	all	DET
hassl-3350	588	2	rights	right	NOUN
hassl-3350	588	3	reserved	reserve	VERB
hassl-3350	588	4	.	.	PUNCT
hassl-3350	589	1	components	component	NOUN
hassl-3350	589	2	scale	scale	VERB
hassl-3350	589	3	4	4	NUM
hassl-3350	589	4	(	(	PUNCT
hassl-3350	589	5	very	very	ADV
hassl-3350	589	6	good	good	ADJ
hassl-3350	589	7	)	)	PUNCT
hassl-3350	589	8	3	3	NUM
hassl-3350	589	9	(	(	PUNCT
hassl-3350	589	10	good	good	ADJ
hassl-3350	589	11	)	)	PUNCT
hassl-3350	589	12	2	2	NUM
hassl-3350	589	13	(	(	PUNCT
hassl-3350	589	14	adequate	adequate	ADJ
hassl-3350	589	15	)	)	PUNCT
hassl-3350	589	16	1	1	NUM
hassl-3350	589	17	(	(	PUNCT
hassl-3350	589	18	inadequate	inadequate	ADJ
hassl-3350	589	19	)	)	PUNCT
hassl-3350	589	20	0	0	NUM
hassl-3350	590	1	(	(	PUNCT
hassl-3350	590	2	poor	poor	ADJ
hassl-3350	590	3	)	)	PUNCT
hassl-3350	590	4	that	that	SCONJ
hassl-3350	590	5	it	it	PRON
hassl-3350	590	6	may	may	AUX
hassl-3350	590	7	encounter	encounter	VERB
hassl-3350	590	8	in	in	ADP
hassl-3350	590	9	the	the	DET
hassl-3350	590	10	short	short	ADJ
hassl-3350	590	11	,	,	PUNCT
hassl-3350	590	12	medium	medium	ADJ
hassl-3350	590	13	,	,	PUNCT
hassl-3350	590	14	and	and	CCONJ
hassl-3350	590	15	long	long	ADJ
hassl-3350	590	16	terms	term	NOUN
hassl-3350	590	17	expectations	expectation	NOUN
hassl-3350	590	18	of	of	ADP
hassl-3350	590	19	external	external	ADJ
hassl-3350	590	20	impacts	impact	NOUN
hassl-3350	590	21	in	in	ADP
hassl-3350	590	22	3	3	NUM
hassl-3350	590	23	aspects	aspect	NOUN
hassl-3350	590	24	:	:	PUNCT
hassl-3350	590	25	1	1	X
hassl-3350	590	26	.	.	PUNCT
hassl-3350	590	27	short	short	ADJ
hassl-3350	590	28	term	term	NOUN
hassl-3350	590	29	2	2	NUM
hassl-3350	590	30	.	.	NOUN
hassl-3350	590	31	medium	medium	ADJ
hassl-3350	590	32	term	term	NOUN
hassl-3350	590	33	3	3	NUM
hassl-3350	590	34	.	.	PUNCT
hassl-3350	590	35	long	long	ADJ
hassl-3350	590	36	term	term	NOUN
hassl-3350	590	37	expectations	expectation	NOUN
hassl-3350	590	38	of	of	ADP
hassl-3350	590	39	external	external	ADJ
hassl-3350	590	40	impacts	impact	NOUN
hassl-3350	590	41	in	in	ADP
hassl-3350	590	42	2	2	NUM
hassl-3350	590	43	of	of	ADP
hassl-3350	590	44	the	the	DET
hassl-3350	590	45	3	3	NUM
hassl-3350	590	46	aspects	aspect	NOUN
hassl-3350	590	47	:	:	PUNCT
hassl-3350	590	48	1	1	X
hassl-3350	590	49	.	.	PUNCT
hassl-3350	590	50	short	short	ADJ
hassl-3350	590	51	term	term	NOUN
hassl-3350	590	52	2	2	NUM
hassl-3350	590	53	.	.	NOUN
hassl-3350	590	54	medium	medium	ADJ
hassl-3350	590	55	term	term	NOUN
hassl-3350	590	56	3	3	NUM
hassl-3350	590	57	.	.	PUNCT
hassl-3350	590	58	long	long	ADJ
hassl-3350	590	59	term	term	NOUN
hassl-3350	590	60	expectations	expectation	NOUN
hassl-3350	590	61	of	of	ADP
hassl-3350	590	62	external	external	ADJ
hassl-3350	590	63	impacts	impact	NOUN
hassl-3350	590	64	in	in	ADP
hassl-3350	590	65	1	1	NUM
hassl-3350	590	66	of	of	ADP
hassl-3350	590	67	the	the	DET
hassl-3350	590	68	3	3	NUM
hassl-3350	590	69	aspects	aspect	NOUN
hassl-3350	590	70	:	:	PUNCT
hassl-3350	590	71	1	1	X
hassl-3350	590	72	.	.	PUNCT
hassl-3350	590	73	short	short	ADJ
hassl-3350	590	74	term	term	NOUN
hassl-3350	590	75	2	2	NUM
hassl-3350	590	76	.	.	NOUN
hassl-3350	590	77	medium	medium	ADJ
hassl-3350	590	78	term	term	NOUN
hassl-3350	590	79	3	3	NUM
hassl-3350	590	80	.	.	PUNCT
hassl-3350	590	81	long	long	ADJ
hassl-3350	590	82	term	term	NOUN
hassl-3350	590	83	expectations	expectation	NOUN
hassl-3350	590	84	of	of	ADP
hassl-3350	590	85	external	external	ADJ
hassl-3350	590	86	impacts	impact	NOUN
hassl-3350	590	87	without	without	ADP
hassl-3350	590	88	a	a	DET
hassl-3350	590	89	specific	specific	ADJ
hassl-3350	590	90	time	time	NOUN
hassl-3350	590	91	dimension	dimension	NOUN
hassl-3350	590	92	7.3	7.3	NUM
hassl-3350	590	93	the	the	DET
hassl-3350	590	94	extent	extent	NOUN
hassl-3350	590	95	to	to	PART
hassl-3350	590	96	which	which	PRON
hassl-3350	590	97	the	the	DET
hassl-3350	590	98	organization	organization	NOUN
hassl-3350	590	99	is	be	AUX
hassl-3350	590	100	currently	currently	ADV
hassl-3350	590	101	equipped	equip	VERB
hassl-3350	590	102	with	with	ADP
hassl-3350	590	103	the	the	DET
hassl-3350	590	104	resources	resource	NOUN
hassl-3350	590	105	necessary	necessary	ADJ
hassl-3350	590	106	to	to	PART
hassl-3350	590	107	respond	respond	VERB
hassl-3350	590	108	to	to	ADP
hassl-3350	590	109	critical	critical	ADJ
hassl-3350	590	110	challenges	challenge	NOUN
hassl-3350	590	111	and	and	CCONJ
hassl-3350	590	112	unpredictability	unpredictability	NOUN
hassl-3350	590	113	this	this	PRON
hassl-3350	590	114	includes	include	VERB
hassl-3350	590	115	information	information	NOUN
hassl-3350	590	116	about	about	ADP
hassl-3350	590	117	resources	resource	NOUN
hassl-3350	590	118	for	for	ADP
hassl-3350	590	119	coping	cope	VERB
hassl-3350	590	120	with	with	ADP
hassl-3350	590	121	unpredictability	unpredictability	NOUN
hassl-3350	590	122	,	,	PUNCT
hassl-3350	590	123	presented	present	VERB
hassl-3350	590	124	in	in	ADP
hassl-3350	590	125	the	the	DET
hassl-3350	590	126	form	form	NOUN
hassl-3350	590	127	of	of	ADP
hassl-3350	590	128	a	a	DET
hassl-3350	590	129	lengthy	lengthy	ADJ
hassl-3350	590	130	narrative	narrative	NOUN
hassl-3350	590	131	(	(	PUNCT
hassl-3350	590	132	narrative	narrative	NOUN
hassl-3350	590	133	length	length	NOUN
hassl-3350	590	134	is	be	AUX
hassl-3350	590	135	more	more	ADJ
hassl-3350	590	136	than	than	ADP
hassl-3350	590	137	half	half	NOUN
hassl-3350	590	138	of	of	ADP
hassl-3350	590	139	the	the	DET
hassl-3350	590	140	report	report	NOUN
hassl-3350	590	141	page	page	NOUN
hassl-3350	590	142	)	)	PUNCT
hassl-3350	590	143	there	there	PRON
hassl-3350	590	144	is	be	VERB
hassl-3350	590	145	no	no	DET
hassl-3350	590	146	score	score	NOUN
hassl-3350	590	147	of	of	ADP
hassl-3350	590	148	3	3	NUM
hassl-3350	590	149	for	for	ADP
hassl-3350	590	150	this	this	DET
hassl-3350	590	151	section	section	NOUN
hassl-3350	590	152	this	this	PRON
hassl-3350	590	153	includes	include	VERB
hassl-3350	590	154	information	information	NOUN
hassl-3350	590	155	about	about	ADP
hassl-3350	590	156	resources	resource	NOUN
hassl-3350	590	157	for	for	ADP
hassl-3350	590	158	coping	cope	VERB
hassl-3350	590	159	with	with	ADP
hassl-3350	590	160	unpredictability	unpredictability	NOUN
hassl-3350	590	161	,	,	PUNCT
hassl-3350	590	162	presented	present	VERB
hassl-3350	590	163	in	in	ADP
hassl-3350	590	164	the	the	DET
hassl-3350	590	165	form	form	NOUN
hassl-3350	590	166	of	of	ADP
hassl-3350	590	167	a	a	DET
hassl-3350	590	168	short	short	ADJ
hassl-3350	590	169	narrative	narrative	NOUN
hassl-3350	590	170	(	(	PUNCT
hassl-3350	590	171	narrative	narrative	NOUN
hassl-3350	590	172	length	length	NOUN
hassl-3350	590	173	is	be	AUX
hassl-3350	590	174	not	not	PART
hassl-3350	590	175	more	more	ADJ
hassl-3350	590	176	than	than	ADP
hassl-3350	590	177	half	half	NOUN
hassl-3350	590	178	of	of	ADP
hassl-3350	590	179	the	the	DET
hassl-3350	590	180	report	report	NOUN
hassl-3350	590	181	page	page	NOUN
hassl-3350	590	182	)	)	PUNCT
hassl-3350	590	183	there	there	PRON
hassl-3350	590	184	is	be	VERB
hassl-3350	590	185	no	no	DET
hassl-3350	590	186	score	score	NOUN
hassl-3350	590	187	of	of	ADP
hassl-3350	590	188	1	1	NUM
hassl-3350	590	189	for	for	ADP
hassl-3350	590	190	this	this	DET
hassl-3350	590	191	section	section	NOUN
hassl-3350	590	192	no	no	DET
hassl-3350	590	193	information	information	NOUN
hassl-3350	590	194	is	be	AUX
hassl-3350	590	195	displayed	display	VERB
hassl-3350	590	196	8.1	8.1	NUM
hassl-3350	590	197	a	a	DET
hassl-3350	590	198	summary	summary	NOUN
hassl-3350	590	199	of	of	ADP
hassl-3350	590	200	the	the	DET
hassl-3350	590	201	procedure	procedure	NOUN
hassl-3350	590	202	for	for	ADP
hassl-3350	590	203	identifying	identify	VERB
hassl-3350	590	204	the	the	DET
hassl-3350	590	205	significance	significance	NOUN
hassl-3350	590	206	of	of	ADP
hassl-3350	590	207	organizational	organizational	ADJ
hassl-3350	590	208	data	datum	NOUN
hassl-3350	590	209	all	all	PRON
hassl-3350	590	210	of	of	ADP
hassl-3350	590	211	the	the	DET
hassl-3350	590	212	following	follow	VERB
hassl-3350	590	213	details	detail	NOUN
hassl-3350	590	214	are	be	AUX
hassl-3350	590	215	present	present	ADJ
hassl-3350	590	216	:	:	PUNCT
hassl-3350	590	217	(	(	PUNCT
hassl-3350	590	218	1	1	X
hassl-3350	590	219	)	)	PUNCT
hassl-3350	590	220	a	a	DET
hassl-3350	590	221	brief	brief	ADJ
hassl-3350	590	222	summary	summary	NOUN
hassl-3350	590	223	of	of	ADP
hassl-3350	590	224	the	the	DET
hassl-3350	590	225	procedure	procedure	NOUN
hassl-3350	590	226	used	use	VERB
hassl-3350	590	227	to	to	PART
hassl-3350	590	228	identify	identify	VERB
hassl-3350	590	229	essential	essential	ADJ
hassl-3350	590	230	issues	issue	NOUN
hassl-3350	590	231	,	,	PUNCT
hassl-3350	590	232	evaluate	evaluate	VERB
hassl-3350	590	233	information	information	NOUN
hassl-3350	590	234	,	,	PUNCT
hassl-3350	590	235	and	and	CCONJ
hassl-3350	590	236	select	select	ADJ
hassl-3350	590	237	processes	process	NOUN
hassl-3350	590	238	;	;	PUNCT
hassl-3350	590	239	(	(	PUNCT
hassl-3350	590	240	2	2	X
hassl-3350	590	241	)	)	PUNCT
hassl-3350	590	242	the	the	DET
hassl-3350	590	243	identification	identification	NOUN
hassl-3350	590	244	of	of	ADP
hassl-3350	590	245	the	the	DET
hassl-3350	590	246	roles	role	NOUN
hassl-3350	590	247	of	of	ADP
hassl-3350	590	248	managers	manager	NOUN
hassl-3350	590	249	and	and	CCONJ
hassl-3350	590	250	key	key	ADJ
hassl-3350	590	251	individuals	individual	NOUN
hassl-3350	590	252	in	in	ADP
hassl-3350	590	253	the	the	DET
hassl-3350	590	254	process	process	NOUN
hassl-3350	590	255	of	of	ADP
hassl-3350	590	256	identifying	identify	VERB
hassl-3350	590	257	and	and	CCONJ
hassl-3350	590	258	prioritizing	prioritize	VERB
hassl-3350	590	259	crucial	crucial	ADJ
hassl-3350	590	260	issues	issue	NOUN
hassl-3350	590	261	there	there	PRON
hassl-3350	590	262	is	be	VERB
hassl-3350	590	263	no	no	DET
hassl-3350	590	264	score	score	NOUN
hassl-3350	590	265	of	of	ADP
hassl-3350	590	266	3	3	NUM
hassl-3350	590	267	for	for	ADP
hassl-3350	590	268	this	this	DET
hassl-3350	590	269	section	section	NOUN
hassl-3350	590	270	one	one	NUM
hassl-3350	590	271	of	of	ADP
hassl-3350	590	272	the	the	DET
hassl-3350	590	273	following	follow	VERB
hassl-3350	590	274	details	detail	NOUN
hassl-3350	590	275	is	be	AUX
hassl-3350	590	276	present	present	ADJ
hassl-3350	590	277	:	:	PUNCT
hassl-3350	590	278	(	(	PUNCT
hassl-3350	590	279	1	1	X
hassl-3350	590	280	)	)	PUNCT
hassl-3350	590	281	a	a	DET
hassl-3350	590	282	brief	brief	ADJ
hassl-3350	590	283	summary	summary	NOUN
hassl-3350	590	284	of	of	ADP
hassl-3350	590	285	the	the	DET
hassl-3350	590	286	procedure	procedure	NOUN
hassl-3350	590	287	used	use	VERB
hassl-3350	590	288	to	to	PART
hassl-3350	590	289	identify	identify	VERB
hassl-3350	590	290	essential	essential	ADJ
hassl-3350	590	291	issues	issue	NOUN
hassl-3350	590	292	,	,	PUNCT
hassl-3350	590	293	evaluate	evaluate	VERB
hassl-3350	590	294	information	information	NOUN
hassl-3350	590	295	,	,	PUNCT
hassl-3350	590	296	and	and	CCONJ
hassl-3350	590	297	select	select	ADJ
hassl-3350	590	298	processes	process	NOUN
hassl-3350	590	299	;	;	PUNCT
hassl-3350	590	300	(	(	PUNCT
hassl-3350	590	301	2	2	X
hassl-3350	590	302	)	)	PUNCT
hassl-3350	590	303	the	the	DET
hassl-3350	590	304	identification	identification	NOUN
hassl-3350	590	305	of	of	ADP
hassl-3350	590	306	the	the	DET
hassl-3350	590	307	roles	role	NOUN
hassl-3350	590	308	of	of	ADP
hassl-3350	590	309	managers	manager	NOUN
hassl-3350	590	310	and	and	CCONJ
hassl-3350	590	311	key	key	ADJ
hassl-3350	590	312	individuals	individual	NOUN
hassl-3350	590	313	in	in	ADP
hassl-3350	590	314	the	the	DET
hassl-3350	590	315	process	process	NOUN
hassl-3350	590	316	of	of	ADP
hassl-3350	590	317	identifying	identify	VERB
hassl-3350	590	318	and	and	CCONJ
hassl-3350	590	319	prioritizing	prioritize	VERB
hassl-3350	590	320	crucial	crucial	ADJ
hassl-3350	590	321	issues	issue	NOUN
hassl-3350	590	322	there	there	PRON
hassl-3350	590	323	is	be	VERB
hassl-3350	590	324	no	no	DET
hassl-3350	590	325	score	score	NOUN
hassl-3350	590	326	of	of	ADP
hassl-3350	590	327	1	1	NUM
hassl-3350	590	328	for	for	ADP
hassl-3350	590	329	this	this	DET
hassl-3350	590	330	section	section	NOUN
hassl-3350	590	331	no	no	DET
hassl-3350	590	332	information	information	NOUN
hassl-3350	590	333	is	be	AUX
hassl-3350	590	334	displayed	display	VERB
hassl-3350	590	335	8.2	8.2	NUM
hassl-3350	590	336	a	a	DET
hassl-3350	590	337	summary	summary	NOUN
hassl-3350	590	338	of	of	ADP
hassl-3350	590	339	reporting	report	VERB
hassl-3350	590	340	restrictions	restriction	NOUN
hassl-3350	590	341	and	and	CCONJ
hassl-3350	590	342	their	their	PRON
hassl-3350	590	343	determination	determination	NOUN
hassl-3350	590	344	processes	process	NOUN
hassl-3350	590	345	all	all	PRON
hassl-3350	590	346	of	of	ADP
hassl-3350	590	347	the	the	DET
hassl-3350	590	348	following	follow	VERB
hassl-3350	590	349	details	detail	NOUN
hassl-3350	590	350	are	be	AUX
hassl-3350	590	351	present	present	ADJ
hassl-3350	590	352	:	:	PUNCT
hassl-3350	590	353	(	(	PUNCT
hassl-3350	590	354	1	1	X
hassl-3350	590	355	)	)	PUNCT
hassl-3350	590	356	financial	financial	ADJ
hassl-3350	590	357	reporting	reporting	NOUN
hassl-3350	590	358	entities	entity	NOUN
hassl-3350	590	359	;	;	PUNCT
hassl-3350	590	360	(	(	PUNCT
hassl-3350	590	361	2	2	X
hassl-3350	590	362	)	)	PUNCT
hassl-3350	590	363	risks	risk	NOUN
hassl-3350	590	364	,	,	PUNCT
hassl-3350	590	365	opportunities	opportunity	NOUN
hassl-3350	590	366	,	,	PUNCT
hassl-3350	590	367	and	and	CCONJ
hassl-3350	590	368	impacts	impact	NOUN
hassl-3350	590	369	associated	associate	VERB
hassl-3350	590	370	with	with	ADP
hassl-3350	590	371	other	other	ADJ
hassl-3350	590	372	entities	entity	NOUN
hassl-3350	590	373	/	/	SYM
hassl-3350	590	374	stakeholders	stakeholder	NOUN
hassl-3350	590	375	outside	outside	ADP
hassl-3350	590	376	the	the	DET
hassl-3350	590	377	reporting	reporting	NOUN
hassl-3350	590	378	there	there	PRON
hassl-3350	590	379	is	be	VERB
hassl-3350	590	380	no	no	DET
hassl-3350	590	381	score	score	NOUN
hassl-3350	590	382	of	of	ADP
hassl-3350	590	383	3	3	NUM
hassl-3350	590	384	for	for	ADP
hassl-3350	590	385	this	this	DET
hassl-3350	590	386	section	section	NOUN
hassl-3350	590	387	one	one	NUM
hassl-3350	590	388	of	of	ADP
hassl-3350	590	389	the	the	DET
hassl-3350	590	390	following	follow	VERB
hassl-3350	590	391	details	detail	NOUN
hassl-3350	590	392	is	be	AUX
hassl-3350	590	393	present	present	ADJ
hassl-3350	590	394	:	:	PUNCT
hassl-3350	590	395	(	(	PUNCT
hassl-3350	590	396	1	1	X
hassl-3350	590	397	)	)	PUNCT
hassl-3350	590	398	financial	financial	ADJ
hassl-3350	590	399	reporting	reporting	NOUN
hassl-3350	590	400	entities	entity	NOUN
hassl-3350	590	401	;	;	PUNCT
hassl-3350	590	402	(	(	PUNCT
hassl-3350	590	403	2	2	X
hassl-3350	590	404	)	)	PUNCT
hassl-3350	590	405	risks	risk	NOUN
hassl-3350	590	406	,	,	PUNCT
hassl-3350	590	407	opportunities	opportunity	NOUN
hassl-3350	590	408	,	,	PUNCT
hassl-3350	590	409	and	and	CCONJ
hassl-3350	590	410	impacts	impact	NOUN
hassl-3350	590	411	associated	associate	VERB
hassl-3350	590	412	with	with	ADP
hassl-3350	590	413	other	other	ADJ
hassl-3350	590	414	entities	entity	NOUN
hassl-3350	590	415	/	/	SYM
hassl-3350	590	416	stakeholders	stakeholder	NOUN
hassl-3350	590	417	outside	outside	ADP
hassl-3350	590	418	the	the	DET
hassl-3350	590	419	reporting	reporting	NOUN
hassl-3350	590	420	there	there	PRON
hassl-3350	590	421	is	be	VERB
hassl-3350	590	422	no	no	DET
hassl-3350	590	423	score	score	NOUN
hassl-3350	590	424	of	of	ADP
hassl-3350	590	425	1	1	NUM
hassl-3350	590	426	for	for	ADP
hassl-3350	590	427	this	this	DET
hassl-3350	590	428	section	section	NOUN
hassl-3350	590	429	no	no	DET
hassl-3350	590	430	information	information	NOUN
hassl-3350	590	431	is	be	AUX
hassl-3350	590	432	displayed	display	VERB
hassl-3350	590	433	humanities	humanity	NOUN
hassl-3350	590	434	and	and	CCONJ
hassl-3350	590	435	social	social	ADJ
hassl-3350	590	436	sciences	science	NOUN
hassl-3350	590	437	letters	letter	NOUN
hassl-3350	590	438	,	,	PUNCT
hassl-3350	590	439	2023	2023	NUM
hassl-3350	590	440	,	,	PUNCT
hassl-3350	590	441	11(2	11(2	NUM
hassl-3350	590	442	):	):	PUNCT
hassl-3350	590	443	179	179	NUM
hassl-3350	590	444	-	-	SYM
hassl-3350	590	445	202	202	NUM
hassl-3350	590	446	202	202	NUM
hassl-3350	590	447	©	©	PROPN
hassl-3350	590	448	2023	2023	NUM
hassl-3350	590	449	conscientia	conscientia	PROPN
hassl-3350	590	450	beam	beam	PROPN
hassl-3350	590	451	.	.	PUNCT
hassl-3350	591	1	all	all	DET
hassl-3350	591	2	rights	right	NOUN
hassl-3350	591	3	reserved	reserve	VERB
hassl-3350	591	4	.	.	PUNCT
hassl-3350	592	1	components	component	NOUN
hassl-3350	592	2	scale	scale	VERB
hassl-3350	592	3	4	4	NUM
hassl-3350	592	4	(	(	PUNCT
hassl-3350	592	5	very	very	ADV
hassl-3350	592	6	good	good	ADJ
hassl-3350	592	7	)	)	PUNCT
hassl-3350	592	8	3	3	NUM
hassl-3350	592	9	(	(	PUNCT
hassl-3350	592	10	good	good	ADJ
hassl-3350	592	11	)	)	PUNCT
hassl-3350	592	12	2	2	NUM
hassl-3350	592	13	(	(	PUNCT
hassl-3350	592	14	adequate	adequate	ADJ
hassl-3350	592	15	)	)	PUNCT
hassl-3350	592	16	1	1	NUM
hassl-3350	592	17	(	(	PUNCT
hassl-3350	592	18	inadequate	inadequate	ADJ
hassl-3350	592	19	)	)	PUNCT
hassl-3350	592	20	0	0	NUM
hassl-3350	593	1	(	(	PUNCT
hassl-3350	593	2	poor	poor	ADJ
hassl-3350	593	3	)	)	PUNCT
hassl-3350	593	4	entity	entity	NOUN
hassl-3350	593	5	that	that	PRON
hassl-3350	593	6	have	have	VERB
hassl-3350	593	7	a	a	DET
hassl-3350	593	8	significant	significant	ADJ
hassl-3350	593	9	impact	impact	NOUN
hassl-3350	593	10	on	on	ADP
hassl-3350	593	11	the	the	DET
hassl-3350	593	12	reporting	reporting	NOUN
hassl-3350	593	13	entity	entity	NOUN
hassl-3350	593	14	's	's	PART
hassl-3350	593	15	potential	potential	NOUN
hassl-3350	593	16	to	to	PART
hassl-3350	593	17	create	create	VERB
hassl-3350	593	18	value	value	NOUN
hassl-3350	593	19	entity	entity	NOUN
hassl-3350	593	20	that	that	PRON
hassl-3350	593	21	have	have	VERB
hassl-3350	593	22	a	a	DET
hassl-3350	593	23	significant	significant	ADJ
hassl-3350	593	24	impact	impact	NOUN
hassl-3350	593	25	on	on	ADP
hassl-3350	593	26	the	the	DET
hassl-3350	593	27	reporting	reporting	NOUN
hassl-3350	593	28	entity	entity	NOUN
hassl-3350	593	29	's	's	PART
hassl-3350	593	30	potential	potential	NOUN
hassl-3350	593	31	to	to	PART
hassl-3350	593	32	create	create	VERB
hassl-3350	593	33	value	value	NOUN
hassl-3350	593	34	8.3	8.3	NUM
hassl-3350	593	35	a	a	DET
hassl-3350	593	36	summary	summary	NOUN
hassl-3350	593	37	of	of	ADP
hassl-3350	593	38	the	the	DET
hassl-3350	593	39	key	key	ADJ
hassl-3350	593	40	frameworks	framework	NOUN
hassl-3350	593	41	and	and	CCONJ
hassl-3350	593	42	methodologies	methodology	NOUN
hassl-3350	593	43	utilized	utilize	VERB
hassl-3350	593	44	to	to	PART
hassl-3350	593	45	quantify	quantify	VERB
hassl-3350	593	46	and	and	CCONJ
hassl-3350	593	47	evaluate	evaluate	VERB
hassl-3350	593	48	material	material	NOUN
hassl-3350	593	49	issues	issue	NOUN
hassl-3350	593	50	all	all	DET
hassl-3350	593	51	the	the	DET
hassl-3350	593	52	following	follow	VERB
hassl-3350	593	53	details	detail	NOUN
hassl-3350	593	54	are	be	AUX
hassl-3350	593	55	present	present	ADJ
hassl-3350	593	56	:	:	PUNCT
hassl-3350	593	57	(	(	PUNCT
hassl-3350	593	58	1	1	X
hassl-3350	593	59	)	)	PUNCT
hassl-3350	593	60	a	a	DET
hassl-3350	593	61	summary	summary	NOUN
hassl-3350	593	62	of	of	ADP
hassl-3350	593	63	important	important	ADJ
hassl-3350	593	64	frameworks	framework	NOUN
hassl-3350	593	65	;	;	PUNCT
hassl-3350	593	66	(	(	PUNCT
hassl-3350	593	67	2	2	X
hassl-3350	593	68	)	)	PUNCT
hassl-3350	593	69	the	the	DET
hassl-3350	593	70	methodologies	methodology	NOUN
hassl-3350	593	71	utilized	utilize	VERB
hassl-3350	593	72	to	to	PART
hassl-3350	593	73	quantify	quantify	VERB
hassl-3350	593	74	and	and	CCONJ
hassl-3350	593	75	evaluate	evaluate	VERB
hassl-3350	593	76	material	material	NOUN
hassl-3350	593	77	issues	issue	NOUN
hassl-3350	593	78	there	there	PRON
hassl-3350	593	79	is	be	VERB
hassl-3350	593	80	no	no	DET
hassl-3350	593	81	score	score	NOUN
hassl-3350	593	82	of	of	ADP
hassl-3350	593	83	3	3	NUM
hassl-3350	593	84	for	for	ADP
hassl-3350	593	85	this	this	DET
hassl-3350	593	86	section	section	NOUN
hassl-3350	593	87	one	one	NUM
hassl-3350	593	88	of	of	ADP
hassl-3350	593	89	the	the	DET
hassl-3350	593	90	following	follow	VERB
hassl-3350	593	91	details	detail	NOUN
hassl-3350	593	92	is	be	AUX
hassl-3350	593	93	present	present	ADJ
hassl-3350	593	94	:	:	PUNCT
hassl-3350	593	95	(	(	PUNCT
hassl-3350	593	96	1	1	X
hassl-3350	593	97	)	)	PUNCT
hassl-3350	593	98	a	a	DET
hassl-3350	593	99	summary	summary	NOUN
hassl-3350	593	100	of	of	ADP
hassl-3350	593	101	important	important	ADJ
hassl-3350	593	102	frameworks	framework	NOUN
hassl-3350	593	103	;	;	PUNCT
hassl-3350	593	104	(	(	PUNCT
hassl-3350	593	105	2	2	X
hassl-3350	593	106	)	)	PUNCT
hassl-3350	593	107	the	the	DET
hassl-3350	593	108	methodologies	methodology	NOUN
hassl-3350	593	109	utilized	utilize	VERB
hassl-3350	593	110	to	to	PART
hassl-3350	593	111	quantify	quantify	VERB
hassl-3350	593	112	and	and	CCONJ
hassl-3350	593	113	evaluate	evaluate	VERB
hassl-3350	593	114	material	material	NOUN
hassl-3350	593	115	issues	issue	NOUN
hassl-3350	593	116	there	there	PRON
hassl-3350	593	117	is	be	VERB
hassl-3350	593	118	no	no	DET
hassl-3350	593	119	score	score	NOUN
hassl-3350	593	120	of	of	ADP
hassl-3350	593	121	1	1	NUM
hassl-3350	593	122	for	for	ADP
hassl-3350	593	123	this	this	DET
hassl-3350	593	124	section	section	NOUN
hassl-3350	593	125	no	no	DET
hassl-3350	593	126	information	information	NOUN
hassl-3350	593	127	is	be	AUX
hassl-3350	593	128	displayed	display	VERB
hassl-3350	593	129	8.4	8.4	NUM
hassl-3350	593	130	standards	standard	NOUN
hassl-3350	593	131	used	use	VERB
hassl-3350	593	132	to	to	PART
hassl-3350	593	133	compile	compile	VERB
hassl-3350	593	134	financial	financial	ADJ
hassl-3350	593	135	information	information	NOUN
hassl-3350	593	136	,	,	PUNCT
hassl-3350	593	137	organizational	organizational	ADJ
hassl-3350	593	138	formulas	formula	NOUN
hassl-3350	593	139	for	for	ADP
hassl-3350	593	140	measuring	measure	VERB
hassl-3350	593	141	customer	customer	NOUN
hassl-3350	593	142	satisfaction	satisfaction	NOUN
hassl-3350	593	143	,	,	PUNCT
hassl-3350	593	144	or	or	CCONJ
hassl-3350	593	145	industry	industry	NOUN
hassl-3350	593	146	frameworks	framework	NOUN
hassl-3350	593	147	for	for	ADP
hassl-3350	593	148	assessing	assess	VERB
hassl-3350	593	149	risk	risk	NOUN
hassl-3350	593	150	this	this	PRON
hassl-3350	593	151	includes	include	VERB
hassl-3350	593	152	standard	standard	ADJ
hassl-3350	593	153	information	information	NOUN
hassl-3350	593	154	for	for	ADP
hassl-3350	593	155	all	all	DET
hassl-3350	593	156	aspects	aspect	NOUN
hassl-3350	593	157	:	:	PUNCT
hassl-3350	593	158	1	1	X
hassl-3350	593	159	.	.	X
hassl-3350	593	160	financial	financial	ADJ
hassl-3350	593	161	aspects	aspect	NOUN
hassl-3350	593	162	2	2	NUM
hassl-3350	593	163	.	.	PUNCT
hassl-3350	593	164	customer	customer	NOUN
hassl-3350	593	165	satisfaction	satisfaction	NOUN
hassl-3350	593	166	3	3	NUM
hassl-3350	593	167	.	.	PUNCT
hassl-3350	593	168	risk	risk	NOUN
hassl-3350	593	169	management	management	NOUN
hassl-3350	593	170	this	this	PRON
hassl-3350	593	171	includes	include	VERB
hassl-3350	593	172	2	2	NUM
hassl-3350	593	173	of	of	ADP
hassl-3350	593	174	3	3	NUM
hassl-3350	593	175	standard	standard	ADJ
hassl-3350	593	176	information	information	NOUN
hassl-3350	593	177	for	for	ADP
hassl-3350	593	178	all	all	DET
hassl-3350	593	179	aspects	aspect	NOUN
hassl-3350	593	180	:	:	PUNCT
hassl-3350	593	181	1	1	X
hassl-3350	593	182	.	.	X
hassl-3350	593	183	financial	financial	ADJ
hassl-3350	593	184	aspects	aspect	NOUN
hassl-3350	593	185	2	2	NUM
hassl-3350	593	186	.	.	PUNCT
hassl-3350	593	187	customer	customer	NOUN
hassl-3350	593	188	satisfaction	satisfaction	NOUN
hassl-3350	593	189	3	3	NUM
hassl-3350	593	190	.	.	PUNCT
hassl-3350	593	191	risk	risk	NOUN
hassl-3350	593	192	management	management	NOUN
hassl-3350	593	193	this	this	PRON
hassl-3350	593	194	includes	include	VERB
hassl-3350	593	195	1	1	NUM
hassl-3350	593	196	of	of	ADP
hassl-3350	593	197	3	3	NUM
hassl-3350	593	198	standard	standard	ADJ
hassl-3350	593	199	information	information	NOUN
hassl-3350	593	200	for	for	ADP
hassl-3350	593	201	all	all	DET
hassl-3350	593	202	aspects	aspect	NOUN
hassl-3350	593	203	:	:	PUNCT
hassl-3350	593	204	1	1	X
hassl-3350	593	205	.	.	X
hassl-3350	593	206	financial	financial	ADJ
hassl-3350	593	207	aspects	aspect	NOUN
hassl-3350	593	208	2	2	NUM
hassl-3350	593	209	.	.	PUNCT
hassl-3350	593	210	customer	customer	NOUN
hassl-3350	593	211	satisfaction	satisfaction	NOUN
hassl-3350	593	212	3	3	NUM
hassl-3350	593	213	.	.	PUNCT
hassl-3350	593	214	risk	risk	NOUN
hassl-3350	593	215	management	management	NOUN
hassl-3350	593	216	there	there	PRON
hassl-3350	593	217	is	be	VERB
hassl-3350	593	218	no	no	DET
hassl-3350	593	219	score	score	NOUN
hassl-3350	593	220	of	of	ADP
hassl-3350	593	221	1	1	NUM
hassl-3350	593	222	for	for	ADP
hassl-3350	593	223	this	this	DET
hassl-3350	593	224	section	section	NOUN
hassl-3350	593	225	no	no	DET
hassl-3350	593	226	information	information	NOUN
hassl-3350	593	227	is	be	AUX
hassl-3350	593	228	displayed	display	VERB
hassl-3350	593	229	views	view	NOUN
hassl-3350	593	230	and	and	CCONJ
hassl-3350	593	231	opinions	opinion	NOUN
hassl-3350	593	232	expressed	express	VERB
hassl-3350	593	233	in	in	ADP
hassl-3350	593	234	this	this	DET
hassl-3350	593	235	article	article	NOUN
hassl-3350	593	236	are	be	AUX
hassl-3350	593	237	the	the	DET
hassl-3350	593	238	views	view	NOUN
hassl-3350	593	239	and	and	CCONJ
hassl-3350	593	240	opinions	opinion	NOUN
hassl-3350	593	241	of	of	ADP
hassl-3350	593	242	the	the	DET
hassl-3350	593	243	author(s	author(s	NOUN
hassl-3350	593	244	)	)	PUNCT
hassl-3350	593	245	.	.	PUNCT
hassl-3350	594	1	humanities	humanity	NOUN
hassl-3350	594	2	and	and	CCONJ
hassl-3350	594	3	social	social	ADJ
hassl-3350	594	4	sciences	science	NOUN
hassl-3350	594	5	letters	letter	NOUN
hassl-3350	594	6	shall	shall	AUX
hassl-3350	594	7	not	not	PART
hassl-3350	594	8	be	be	AUX
hassl-3350	594	9	responsible	responsible	ADJ
hassl-3350	594	10	or	or	CCONJ
hassl-3350	594	11	answerable	answerable	ADJ
hassl-3350	594	12	for	for	ADP
hassl-3350	594	13	any	any	DET
hassl-3350	594	14	loss	loss	NOUN
hassl-3350	594	15	,	,	PUNCT
hassl-3350	594	16	damage	damage	NOUN
hassl-3350	594	17	or	or	CCONJ
hassl-3350	594	18	liability	liability	NOUN
hassl-3350	594	19	,	,	PUNCT
hassl-3350	594	20	etc	etc	X
hassl-3350	594	21	.	.	X
hassl-3350	594	22	,	,	PUNCT
hassl-3350	594	23	caused	cause	VERB
hassl-3350	594	24	in	in	ADP
hassl-3350	594	25	relation	relation	NOUN
hassl-3350	594	26	to	to	PART
hassl-3350	594	27	/	/	SYM
hassl-3350	594	28	arising	arise	VERB
hassl-3350	594	29	from	from	ADP
hassl-3350	594	30	the	the	DET
hassl-3350	594	31	use	use	NOUN
hassl-3350	594	32	of	of	ADP
hassl-3350	594	33	the	the	DET
hassl-3350	594	34	content	content	NOUN
hassl-3350	594	35	.	.	PUNCT