id	sid	tid	token	lemma	pos
hassl-850	1	1	202	202	NUM
hassl-850	1	2	©	©	PROPN
hassl-850	1	3	2020	2020	NUM
hassl-850	1	4	conscientia	conscientia	PROPN
hassl-850	1	5	beam	beam	PROPN
hassl-850	1	6	.	.	PUNCT
hassl-850	2	1	all	all	DET
hassl-850	2	2	rights	right	NOUN
hassl-850	2	3	reserved	reserve	VERB
hassl-850	2	4	.	.	PUNCT
hassl-850	3	1	xbrl	xbrl	PROPN
hassl-850	3	2	adoption	adoption	PROPN
hassl-850	3	3	:	:	PUNCT
hassl-850	3	4	an	an	DET
hassl-850	3	5	examination	examination	NOUN
hassl-850	3	6	on	on	ADP
hassl-850	3	7	the	the	DET
hassl-850	3	8	malaysian	malaysian	ADJ
hassl-850	3	9	business	business	NOUN
hassl-850	3	10	reporting	reporting	NOUN
hassl-850	3	11	system	system	NOUN
hassl-850	3	12	(	(	PUNCT
hassl-850	3	13	mbrs	mbrs	PROPN
hassl-850	3	14	)	)	PUNCT
hassl-850	3	15	azleen	azleen	PROPN
hassl-850	3	16	ilias1	ilias1	PROPN
hassl-850	3	17	+	+	CCONJ
hassl-850	3	18	erlane	erlane	PROPN
hassl-850	3	19	k	k	PROPN
hassl-850	3	20	ghani2	ghani2	PROPN
hassl-850	3	21	nasrudin	nasrudin	VERB
hassl-850	3	22	baidi3	baidi3	NOUN
hassl-850	4	1	rahida	rahida	PROPN
hassl-850	4	2	abdul	abdul	PROPN
hassl-850	4	3	rahman4	rahman4	PROPN
hassl-850	5	1	1,3college	1,3college	PROPN
hassl-850	5	2	of	of	ADP
hassl-850	5	3	business	business	NOUN
hassl-850	5	4	and	and	CCONJ
hassl-850	5	5	accounting	accounting	NOUN
hassl-850	5	6	,	,	PUNCT
hassl-850	5	7	universiti	universiti	PROPN
hassl-850	5	8	tenaga	tenaga	PROPN
hassl-850	5	9	nasional	nasional	PROPN
hassl-850	5	10	malaysia	malaysia	PROPN
hassl-850	5	11	,	,	PUNCT
hassl-850	5	12	malaysia	malaysia	PROPN
hassl-850	5	13	.	.	PUNCT
hassl-850	6	1	2faculty	2faculty	NUM
hassl-850	6	2	of	of	ADP
hassl-850	6	3	accountancy	accountancy	NOUN
hassl-850	6	4	,	,	PUNCT
hassl-850	6	5	universiti	universiti	PROPN
hassl-850	6	6	teknologi	teknologi	PROPN
hassl-850	6	7	mara	mara	PROPN
hassl-850	6	8	malaysia	malaysia	PROPN
hassl-850	6	9	,	,	PUNCT
hassl-850	6	10	malaysia	malaysia	PROPN
hassl-850	6	11	4labuan	4labuan	PROPN
hassl-850	6	12	faculty	faculty	NOUN
hassl-850	6	13	of	of	ADP
hassl-850	6	14	international	international	ADJ
hassl-850	6	15	finance	finance	NOUN
hassl-850	6	16	(	(	PUNCT
hassl-850	6	17	fkal	fkal	NOUN
hassl-850	6	18	)	)	PUNCT
hassl-850	6	19	,	,	PUNCT
hassl-850	6	20	universiti	universiti	PROPN
hassl-850	6	21	malaysia	malaysia	PROPN
hassl-850	6	22	sabah	sabah	PROPN
hassl-850	6	23	,	,	PUNCT
hassl-850	6	24	malaysia	malaysia	PROPN
hassl-850	6	25	.	.	PUNCT
hassl-850	7	1	(	(	PUNCT
hassl-850	7	2	+	+	CCONJ
hassl-850	7	3	corresponding	correspond	VERB
hassl-850	7	4	author	author	NOUN
hassl-850	7	5	)	)	PUNCT
hassl-850	7	6	abstract	abstract	ADJ
hassl-850	7	7	article	article	NOUN
hassl-850	7	8	history	history	NOUN
hassl-850	7	9	received	receive	VERB
hassl-850	7	10	:	:	PUNCT
hassl-850	7	11	3	3	NUM
hassl-850	7	12	january	january	PROPN
hassl-850	7	13	2020	2020	NUM
hassl-850	7	14	revised	revise	VERB
hassl-850	7	15	:	:	PUNCT
hassl-850	7	16	14	14	NUM
hassl-850	7	17	february	february	NOUN
hassl-850	7	18	2020	2020	NUM
hassl-850	7	19	accepted	accept	VERB
hassl-850	7	20	:	:	PUNCT
hassl-850	7	21	17	17	NUM
hassl-850	7	22	march	march	NOUN
hassl-850	7	23	2020	2020	NUM
hassl-850	7	24	published	publish	VERB
hassl-850	7	25	:	:	PUNCT
hassl-850	7	26	8	8	NUM
hassl-850	7	27	april	april	PROPN
hassl-850	7	28	2020	2020	NUM
hassl-850	7	29	keywords	keyword	VERB
hassl-850	7	30	awareness	awareness	NOUN
hassl-850	7	31	readiness	readiness	NOUN
hassl-850	7	32	intention	intention	NOUN
hassl-850	7	33	to	to	PART
hassl-850	7	34	use	use	VERB
hassl-850	7	35	mbrs	mbrs	NOUN
hassl-850	7	36	xbrl	xbrl	PROPN
hassl-850	7	37	practitioners	practitioner	VERB
hassl-850	7	38	malaysia	malaysia	PROPN
hassl-850	7	39	.	.	PUNCT
hassl-850	8	1	in	in	ADP
hassl-850	8	2	2018	2018	NUM
hassl-850	8	3	,	,	PUNCT
hassl-850	8	4	small	small	ADJ
hassl-850	8	5	medium	medium	ADJ
hassl-850	8	6	enterprises	enterprise	NOUN
hassl-850	8	7	(	(	PUNCT
hassl-850	8	8	smes	sme	NOUN
hassl-850	8	9	)	)	PUNCT
hassl-850	8	10	that	that	PRON
hassl-850	8	11	are	be	AUX
hassl-850	8	12	registered	register	VERB
hassl-850	8	13	with	with	ADP
hassl-850	8	14	the	the	DET
hassl-850	8	15	companies	company	NOUN
hassl-850	8	16	commission	commission	PROPN
hassl-850	8	17	of	of	ADP
hassl-850	8	18	malaysia	malaysia	PROPN
hassl-850	8	19	(	(	PUNCT
hassl-850	8	20	ssm	ssm	PROPN
hassl-850	8	21	)	)	PUNCT
hassl-850	8	22	in	in	ADP
hassl-850	8	23	malaysia	malaysia	PROPN
hassl-850	8	24	are	be	AUX
hassl-850	8	25	required	require	VERB
hassl-850	8	26	to	to	PART
hassl-850	8	27	prepare	prepare	VERB
hassl-850	8	28	their	their	PRON
hassl-850	8	29	annual	annual	ADJ
hassl-850	8	30	return	return	NOUN
hassl-850	8	31	using	use	VERB
hassl-850	8	32	exensible	exensible	ADJ
hassl-850	8	33	business	business	NOUN
hassl-850	8	34	reporting	reporting	NOUN
hassl-850	8	35	language	language	NOUN
hassl-850	8	36	(	(	PUNCT
hassl-850	8	37	xbrl	xbrl	PROPN
hassl-850	8	38	)	)	PUNCT
hassl-850	8	39	via	via	ADP
hassl-850	8	40	malaysian	malaysian	ADJ
hassl-850	8	41	business	business	NOUN
hassl-850	8	42	reporting	reporting	NOUN
hassl-850	8	43	system	system	NOUN
hassl-850	8	44	(	(	PUNCT
hassl-850	8	45	mbrs	mbrs	PROPN
hassl-850	8	46	)	)	PUNCT
hassl-850	8	47	,	,	PUNCT
hassl-850	8	48	followed	follow	VERB
hassl-850	8	49	by	by	ADP
hassl-850	8	50	voluntary	voluntary	ADJ
hassl-850	8	51	submission	submission	NOUN
hassl-850	8	52	of	of	ADP
hassl-850	8	53	financial	financial	ADJ
hassl-850	8	54	reports	report	NOUN
hassl-850	8	55	and	and	CCONJ
hassl-850	8	56	statements	statement	NOUN
hassl-850	8	57	in	in	ADP
hassl-850	8	58	2019	2019	NUM
hassl-850	8	59	.	.	PUNCT
hassl-850	9	1	this	this	DET
hassl-850	9	2	study	study	NOUN
hassl-850	9	3	seeks	seek	VERB
hassl-850	9	4	to	to	PART
hassl-850	9	5	explore	explore	VERB
hassl-850	9	6	if	if	SCONJ
hassl-850	9	7	practitioners	practitioner	NOUN
hassl-850	9	8	are	be	AUX
hassl-850	9	9	aware	aware	ADJ
hassl-850	9	10	of	of	ADP
hassl-850	9	11	and	and	CCONJ
hassl-850	9	12	fully	fully	ADV
hassl-850	9	13	understand	understand	VERB
hassl-850	9	14	mbrs	mbrs	NOUN
hassl-850	9	15	.	.	PUNCT
hassl-850	10	1	this	this	DET
hassl-850	10	2	study	study	NOUN
hassl-850	10	3	also	also	ADV
hassl-850	10	4	investigates	investigate	VERB
hassl-850	10	5	the	the	DET
hassl-850	10	6	level	level	NOUN
hassl-850	10	7	of	of	ADP
hassl-850	10	8	mbrs	mbrs	NOUN
hassl-850	10	9	preparation	preparation	NOUN
hassl-850	10	10	among	among	ADP
hassl-850	10	11	the	the	DET
hassl-850	10	12	companies	company	NOUN
hassl-850	10	13	.	.	PUNCT
hassl-850	11	1	in	in	ADP
hassl-850	11	2	addition	addition	NOUN
hassl-850	11	3	,	,	PUNCT
hassl-850	11	4	this	this	DET
hassl-850	11	5	study	study	NOUN
hassl-850	11	6	examines	examine	VERB
hassl-850	11	7	the	the	DET
hassl-850	11	8	practitioners‟	practitioners‟	PROPN
hassl-850	11	9	readiness	readiness	NOUN
hassl-850	11	10	,	,	PUNCT
hassl-850	11	11	intention	intention	NOUN
hassl-850	11	12	to	to	PART
hassl-850	11	13	use	use	VERB
hassl-850	11	14	and	and	CCONJ
hassl-850	11	15	experience	experience	VERB
hassl-850	11	16	in	in	ADP
hassl-850	11	17	using	use	VERB
hassl-850	11	18	mbrs	mbrs	NOUN
hassl-850	11	19	.	.	PUNCT
hassl-850	12	1	finally	finally	ADV
hassl-850	12	2	,	,	PUNCT
hassl-850	12	3	the	the	DET
hassl-850	12	4	factors	factor	NOUN
hassl-850	12	5	influencing	influence	VERB
hassl-850	12	6	mbrs	mbrs	VERB
hassl-850	12	7	adoption	adoption	NOUN
hassl-850	12	8	among	among	ADP
hassl-850	12	9	the	the	DET
hassl-850	12	10	practitioners	practitioner	NOUN
hassl-850	12	11	will	will	AUX
hassl-850	12	12	be	be	AUX
hassl-850	12	13	examined	examine	VERB
hassl-850	12	14	.	.	PUNCT
hassl-850	13	1	using	use	VERB
hassl-850	13	2	a	a	DET
hassl-850	13	3	questionnaire	questionnaire	NOUN
hassl-850	13	4	survey	survey	NOUN
hassl-850	13	5	as	as	ADP
hassl-850	13	6	the	the	DET
hassl-850	13	7	research	research	NOUN
hassl-850	13	8	instrument	instrument	NOUN
hassl-850	13	9	,	,	PUNCT
hassl-850	13	10	the	the	DET
hassl-850	13	11	data	data	NOUN
hassl-850	13	12	shows	show	VERB
hassl-850	13	13	that	that	SCONJ
hassl-850	13	14	there	there	PRON
hassl-850	13	15	are	be	VERB
hassl-850	13	16	improvements	improvement	NOUN
hassl-850	13	17	to	to	PART
hassl-850	13	18	be	be	AUX
hassl-850	13	19	made	make	VERB
hassl-850	13	20	in	in	ADP
hassl-850	13	21	regards	regard	NOUN
hassl-850	13	22	to	to	ADP
hassl-850	13	23	the	the	DET
hassl-850	13	24	understanding	understanding	NOUN
hassl-850	13	25	,	,	PUNCT
hassl-850	13	26	readiness	readiness	NOUN
hassl-850	13	27	and	and	CCONJ
hassl-850	13	28	intention	intention	NOUN
hassl-850	13	29	to	to	PART
hassl-850	13	30	use	use	VERB
hassl-850	13	31	the	the	DET
hassl-850	13	32	mbrs	mbrs	NOUN
hassl-850	13	33	which	which	PRON
hassl-850	13	34	is	be	AUX
hassl-850	13	35	requirement	requirement	NOUN
hassl-850	13	36	by	by	ADP
hassl-850	13	37	ssm	ssm	PROPN
hassl-850	13	38	.	.	PUNCT
hassl-850	14	1	additionally	additionally	ADV
hassl-850	14	2	,	,	PUNCT
hassl-850	14	3	this	this	DET
hassl-850	14	4	study	study	NOUN
hassl-850	14	5	shows	show	VERB
hassl-850	14	6	how	how	SCONJ
hassl-850	14	7	optimism	optimism	NOUN
hassl-850	14	8	,	,	PUNCT
hassl-850	14	9	innovativeness	innovativeness	NOUN
hassl-850	14	10	,	,	PUNCT
hassl-850	14	11	discomfort	discomfort	NOUN
hassl-850	14	12	and	and	CCONJ
hassl-850	14	13	insecurity	insecurity	NOUN
hassl-850	14	14	influence	influence	NOUN
hassl-850	14	15	the	the	DET
hassl-850	14	16	intention	intention	NOUN
hassl-850	14	17	to	to	PART
hassl-850	14	18	use	use	VERB
hassl-850	14	19	mbrs	mbrs	NOUN
hassl-850	14	20	in	in	ADP
hassl-850	14	21	the	the	DET
hassl-850	14	22	future	future	NOUN
hassl-850	14	23	.	.	PUNCT
hassl-850	15	1	the	the	DET
hassl-850	15	2	finding	finding	NOUN
hassl-850	15	3	indicate	indicate	VERB
hassl-850	15	4	that	that	SCONJ
hassl-850	15	5	an	an	DET
hassl-850	15	6	xbrl	xbrl	PROPN
hassl-850	15	7	adoption	adoption	NOUN
hassl-850	15	8	via	via	ADP
hassl-850	15	9	mbrs	mbrs	PROPN
hassl-850	15	10	received	receive	VERB
hassl-850	15	11	a	a	DET
hassl-850	15	12	more	more	ADV
hassl-850	15	13	positive	positive	ADJ
hassl-850	15	14	response	response	NOUN
hassl-850	15	15	from	from	ADP
hassl-850	15	16	the	the	DET
hassl-850	15	17	practitioners	practitioner	NOUN
hassl-850	15	18	and	and	CCONJ
hassl-850	15	19	hence	hence	ADV
hassl-850	15	20	,	,	PUNCT
hassl-850	15	21	signals	signal	VERB
hassl-850	15	22	a	a	DET
hassl-850	15	23	possible	possible	ADJ
hassl-850	15	24	successful	successful	ADJ
hassl-850	15	25	xbrl	xbrl	PROPN
hassl-850	15	26	adoption	adoption	NOUN
hassl-850	15	27	in	in	ADP
hassl-850	15	28	malaysia	malaysia	PROPN
hassl-850	15	29	.	.	PUNCT
hassl-850	16	1	this	this	PRON
hassl-850	16	2	in	in	ADP
hassl-850	16	3	turn	turn	NOUN
hassl-850	16	4	,	,	PUNCT
hassl-850	16	5	ensures	ensure	VERB
hassl-850	16	6	the	the	DET
hassl-850	16	7	stakeholders	stakeholder	NOUN
hassl-850	16	8	a	a	DET
hassl-850	16	9	high	high	ADJ
hassl-850	16	10	quality	quality	NOUN
hassl-850	16	11	financial	financial	ADJ
hassl-850	16	12	reporting	reporting	NOUN
hassl-850	16	13	.	.	PUNCT
hassl-850	17	1	contribution	contribution	NOUN
hassl-850	17	2	/	/	SYM
hassl-850	17	3	originality	originality	NOUN
hassl-850	17	4	:	:	PUNCT
hassl-850	17	5	this	this	DET
hassl-850	17	6	study	study	NOUN
hassl-850	17	7	contributes	contribute	VERB
hassl-850	17	8	in	in	ADP
hassl-850	17	9	the	the	DET
hassl-850	17	10	existing	exist	VERB
hassl-850	17	11	literature	literature	NOUN
hassl-850	17	12	by	by	ADP
hassl-850	17	13	examining	examine	VERB
hassl-850	17	14	the	the	DET
hassl-850	17	15	practitioners‟	practitioners‟	NOUN
hassl-850	17	16	readiness	readiness	NOUN
hassl-850	17	17	,	,	PUNCT
hassl-850	17	18	intention	intention	NOUN
hassl-850	17	19	to	to	PART
hassl-850	17	20	use	use	VERB
hassl-850	17	21	and	and	CCONJ
hassl-850	17	22	experience	experience	VERB
hassl-850	17	23	in	in	ADP
hassl-850	17	24	using	use	VERB
hassl-850	17	25	mbrs	mbrs	NOUN
hassl-850	17	26	.	.	PUNCT
hassl-850	18	1	1	1	X
hassl-850	18	2	.	.	X
hassl-850	18	3	introduction	introduction	NOUN
hassl-850	18	4	the	the	DET
hassl-850	18	5	extensible	extensible	ADJ
hassl-850	18	6	business	business	NOUN
hassl-850	18	7	reporting	reporting	NOUN
hassl-850	18	8	language	language	NOUN
hassl-850	18	9	(	(	PUNCT
hassl-850	18	10	xbrl	xbrl	PROPN
hassl-850	18	11	)	)	PUNCT
hassl-850	18	12	was	be	AUX
hassl-850	18	13	developed	develop	VERB
hassl-850	18	14	in	in	ADP
hassl-850	18	15	1999	1999	NUM
hassl-850	18	16	by	by	ADP
hassl-850	18	17	charles	charles	PROPN
hassl-850	18	18	hoffman	hoffman	PROPN
hassl-850	18	19	due	due	ADP
hassl-850	18	20	to	to	ADP
hassl-850	18	21	the	the	DET
hassl-850	18	22	weaknesses	weakness	NOUN
hassl-850	18	23	of	of	ADP
hassl-850	18	24	the	the	DET
hassl-850	18	25	traditional	traditional	ADJ
hassl-850	18	26	reporting	reporting	NOUN
hassl-850	18	27	.	.	PUNCT
hassl-850	19	1	these	these	DET
hassl-850	19	2	weaknesses	weakness	NOUN
hassl-850	19	3	included	include	VERB
hassl-850	19	4	incompatibility	incompatibility	NOUN
hassl-850	19	5	of	of	ADP
hassl-850	19	6	the	the	DET
hassl-850	19	7	systems	system	NOUN
hassl-850	19	8	and	and	CCONJ
hassl-850	19	9	limited	limited	ADJ
hassl-850	19	10	process	process	NOUN
hassl-850	19	11	of	of	ADP
hassl-850	19	12	paper	paper	NOUN
hassl-850	19	13	-	-	PUNCT
hassl-850	19	14	based	base	VERB
hassl-850	19	15	data	datum	NOUN
hassl-850	19	16	.	.	PUNCT
hassl-850	20	1	many	many	ADJ
hassl-850	20	2	organisations	organisation	NOUN
hassl-850	20	3	such	such	ADJ
hassl-850	20	4	as	as	ADP
hassl-850	20	5	regulators	regulator	NOUN
hassl-850	20	6	,	,	PUNCT
hassl-850	20	7	government	government	NOUN
hassl-850	20	8	agencies	agency	NOUN
hassl-850	20	9	,	,	PUNCT
hassl-850	20	10	practitioners	practitioner	NOUN
hassl-850	20	11	and	and	CCONJ
hassl-850	20	12	endusers	enduser	NOUN
hassl-850	20	13	have	have	AUX
hassl-850	20	14	adopted	adopt	VERB
hassl-850	20	15	xbrl	xbrl	PROPN
hassl-850	20	16	(	(	PUNCT
hassl-850	20	17	xbrl	xbrl	PROPN
hassl-850	20	18	international	international	PROPN
hassl-850	20	19	,	,	PUNCT
hassl-850	20	20	2019	2019	NUM
hassl-850	20	21	)	)	PUNCT
hassl-850	20	22	throughout	throughout	ADP
hassl-850	20	23	various	various	ADJ
hassl-850	20	24	countries	country	NOUN
hassl-850	20	25	such	such	ADJ
hassl-850	20	26	as	as	ADP
hassl-850	20	27	the	the	DET
hassl-850	20	28	usa	usa	PROPN
hassl-850	20	29	,	,	PUNCT
hassl-850	20	30	the	the	DET
hassl-850	20	31	netherlands	netherlands	PROPN
hassl-850	20	32	,	,	PUNCT
hassl-850	20	33	and	and	CCONJ
hassl-850	20	34	australia	australia	PROPN
hassl-850	20	35	.	.	PUNCT
hassl-850	21	1	they	they	PRON
hassl-850	21	2	started	start	VERB
hassl-850	21	3	adopting	adopt	VERB
hassl-850	21	4	xbrl	xbrl	PROPN
hassl-850	21	5	via	via	ADP
hassl-850	21	6	the	the	DET
hassl-850	21	7	regulators	regulator	NOUN
hassl-850	21	8	such	such	ADJ
hassl-850	21	9	as	as	ADP
hassl-850	21	10	securities	security	NOUN
hassl-850	21	11	and	and	CCONJ
hassl-850	21	12	exchange	exchange	PROPN
hassl-850	21	13	commission	commission	PROPN
hassl-850	21	14	,	,	PUNCT
hassl-850	21	15	dutch	dutch	ADJ
hassl-850	21	16	tax	tax	NOUN
hassl-850	21	17	authority	authority	NOUN
hassl-850	21	18	and	and	CCONJ
hassl-850	21	19	australian	australian	ADJ
hassl-850	21	20	prudential	prudential	ADJ
hassl-850	21	21	regulatory	regulatory	ADJ
hassl-850	21	22	authority	authority	NOUN
hassl-850	21	23	.	.	PUNCT
hassl-850	22	1	furthermore	furthermore	ADV
hassl-850	22	2	,	,	PUNCT
hassl-850	22	3	xbrl	xbrl	PROPN
hassl-850	22	4	has	have	AUX
hassl-850	22	5	also	also	ADV
hassl-850	22	6	been	be	AUX
hassl-850	22	7	adopted	adopt	VERB
hassl-850	22	8	by	by	ADP
hassl-850	22	9	various	various	ADJ
hassl-850	22	10	asia	asia	PROPN
hassl-850	22	11	countries	country	NOUN
hassl-850	22	12	such	such	ADJ
hassl-850	22	13	as	as	ADP
hassl-850	22	14	indonesia	indonesia	PROPN
hassl-850	22	15	,	,	PUNCT
hassl-850	22	16	thailand	thailand	PROPN
hassl-850	22	17	,	,	PUNCT
hassl-850	22	18	singapore	singapore	PROPN
hassl-850	22	19	,	,	PUNCT
hassl-850	22	20	philippines	philippine	NOUN
hassl-850	22	21	,	,	PUNCT
hassl-850	22	22	cambodia	cambodia	PROPN
hassl-850	22	23	,	,	PUNCT
hassl-850	22	24	japan	japan	PROPN
hassl-850	22	25	,	,	PUNCT
hassl-850	22	26	korea	korea	PROPN
hassl-850	22	27	,	,	PUNCT
hassl-850	22	28	china	china	PROPN
hassl-850	22	29	,	,	PUNCT
hassl-850	22	30	taiwan	taiwan	PROPN
hassl-850	22	31	,	,	PUNCT
hassl-850	22	32	and	and	CCONJ
hassl-850	22	33	india	india	PROPN
hassl-850	22	34	.	.	PUNCT
hassl-850	23	1	malaysia	malaysia	PROPN
hassl-850	23	2	is	be	AUX
hassl-850	23	3	not	not	PART
hassl-850	23	4	alone	alone	ADJ
hassl-850	23	5	in	in	ADP
hassl-850	23	6	this	this	DET
hassl-850	23	7	scenario	scenario	NOUN
hassl-850	23	8	.	.	PUNCT
hassl-850	24	1	in	in	ADP
hassl-850	24	2	malaysia	malaysia	PROPN
hassl-850	24	3	,	,	PUNCT
hassl-850	24	4	xbrl	xbrl	PROPN
hassl-850	24	5	adoption	adoption	PROPN
hassl-850	24	6	started	start	VERB
hassl-850	24	7	with	with	ADP
hassl-850	24	8	the	the	DET
hassl-850	24	9	initiative	initiative	NOUN
hassl-850	24	10	by	by	ADP
hassl-850	24	11	companies	company	NOUN
hassl-850	24	12	commission	commission	PROPN
hassl-850	24	13	of	of	ADP
hassl-850	24	14	malaysia	malaysia	PROPN
hassl-850	24	15	(	(	PUNCT
hassl-850	24	16	ssm	ssm	PROPN
hassl-850	24	17	)	)	PUNCT
hassl-850	24	18	,	,	PUNCT
hassl-850	24	19	bursa	bursa	PROPN
hassl-850	24	20	malaysia	malaysia	PROPN
hassl-850	24	21	(	(	PUNCT
hassl-850	24	22	bm	bm	PROPN
hassl-850	24	23	)	)	PUNCT
hassl-850	24	24	,	,	PUNCT
hassl-850	24	25	inland	inland	PROPN
hassl-850	24	26	revenue	revenue	NOUN
hassl-850	24	27	board	board	NOUN
hassl-850	24	28	(	(	PUNCT
hassl-850	24	29	irb	irb	PROPN
hassl-850	24	30	)	)	PUNCT
hassl-850	24	31	and	and	CCONJ
hassl-850	24	32	the	the	DET
hassl-850	24	33	securities	securities	PROPN
hassl-850	24	34	commission	commission	PROPN
hassl-850	24	35	(	(	PUNCT
hassl-850	24	36	sc	sc	PROPN
hassl-850	24	37	)	)	PUNCT
hassl-850	24	38	.	.	PUNCT
hassl-850	25	1	all	all	DET
hassl-850	25	2	regulators	regulator	NOUN
hassl-850	25	3	have	have	AUX
hassl-850	25	4	developed	develop	VERB
hassl-850	25	5	a	a	DET
hassl-850	25	6	humanities	humanity	NOUN
hassl-850	25	7	and	and	CCONJ
hassl-850	25	8	social	social	ADJ
hassl-850	25	9	sciences	science	NOUN
hassl-850	25	10	letters	letter	NOUN
hassl-850	25	11	2020	2020	NUM
hassl-850	25	12	vol	vol	NOUN
hassl-850	25	13	.	.	PROPN
hassl-850	26	1	8	8	NUM
hassl-850	26	2	,	,	PUNCT
hassl-850	26	3	no	no	INTJ
hassl-850	26	4	.	.	NOUN
hassl-850	26	5	2	2	NUM
hassl-850	26	6	,	,	PUNCT
hassl-850	26	7	pp	pp	ADJ
hassl-850	26	8	.	.	PUNCT
hassl-850	27	1	202	202	NUM
hassl-850	27	2	-	-	SYM
hassl-850	27	3	214	214	NUM
hassl-850	27	4	.	.	PUNCT
hassl-850	28	1	issn(e	issn(e	INTJ
hassl-850	28	2	):	):	PUNCT
hassl-850	28	3	2312	2312	NUM
hassl-850	28	4	-	-	SYM
hassl-850	28	5	4318	4318	NUM
hassl-850	28	6	issn(p	issn(p	NUM
hassl-850	28	7	):	):	PUNCT
hassl-850	28	8	2312	2312	NUM
hassl-850	28	9	-	-	SYM
hassl-850	28	10	5659	5659	NUM
hassl-850	28	11	doi	doi	NOUN
hassl-850	28	12	:	:	PUNCT
hassl-850	28	13	10.18488	10.18488	NUM
hassl-850	28	14	/	/	SYM
hassl-850	28	15	journal.73.2020.82.202.214	journal.73.2020.82.202.214	PROPN
hassl-850	28	16	©	©	PROPN
hassl-850	28	17	2020	2020	NUM
hassl-850	28	18	conscientia	conscientia	PROPN
hassl-850	28	19	beam	beam	PROPN
hassl-850	28	20	.	.	PUNCT
hassl-850	29	1	all	all	DET
hassl-850	29	2	rights	right	NOUN
hassl-850	29	3	reserved	reserve	VERB
hassl-850	29	4	.	.	PUNCT
hassl-850	30	1	https://orcid.org/0000-0001-7788-6282	https://orcid.org/0000-0001-7788-6282	INTJ
hassl-850	30	2	https://orcid.org/0000-0001-5539-0569	https://orcid.org/0000-0001-5539-0569	INTJ
hassl-850	30	3	https://orcid.org/0000-0001-5280-1246	https://orcid.org/0000-0001-5280-1246	PROPN
hassl-850	30	4	https://orcid.org/0000-0002-4040-9981	https://orcid.org/0000-0002-4040-9981	VERB
hassl-850	30	5	https://www.doi.org/10.18488/journal.73.2020.82.202.214	https://www.doi.org/10.18488/journal.73.2020.82.202.214	ADJ
hassl-850	30	6	humanities	humanity	NOUN
hassl-850	30	7	and	and	CCONJ
hassl-850	30	8	social	social	ADJ
hassl-850	30	9	sciences	science	NOUN
hassl-850	30	10	letters	letter	NOUN
hassl-850	30	11	,	,	PUNCT
hassl-850	30	12	2020	2020	NUM
hassl-850	30	13	,	,	PUNCT
hassl-850	30	14	8(2	8(2	NUM
hassl-850	30	15	):	):	PUNCT
hassl-850	30	16	202	202	NUM
hassl-850	30	17	-	-	SYM
hassl-850	30	18	214	214	NUM
hassl-850	30	19	203	203	NUM
hassl-850	30	20	©	©	PROPN
hassl-850	30	21	2020	2020	NUM
hassl-850	30	22	conscientia	conscientia	PROPN
hassl-850	30	23	beam	beam	PROPN
hassl-850	30	24	.	.	PUNCT
hassl-850	31	1	all	all	DET
hassl-850	31	2	rights	right	NOUN
hassl-850	31	3	reserved	reserve	VERB
hassl-850	31	4	.	.	PUNCT
hassl-850	32	1	submission	submission	NOUN
hassl-850	32	2	platform	platform	NOUN
hassl-850	32	3	based	base	VERB
hassl-850	32	4	on	on	ADP
hassl-850	32	5	the	the	DET
hassl-850	32	6	xbrl	xbrl	PROPN
hassl-850	32	7	format	format	NOUN
hassl-850	32	8	.	.	PUNCT
hassl-850	33	1	for	for	ADP
hassl-850	33	2	companies	company	NOUN
hassl-850	33	3	registered	register	VERB
hassl-850	33	4	under	under	ADP
hassl-850	33	5	ssm	ssm	PROPN
hassl-850	33	6	,	,	PUNCT
hassl-850	33	7	there	there	PRON
hassl-850	33	8	is	be	VERB
hassl-850	33	9	a	a	DET
hassl-850	33	10	need	need	NOUN
hassl-850	33	11	to	to	PART
hassl-850	33	12	comply	comply	VERB
hassl-850	33	13	with	with	ADP
hassl-850	33	14	the	the	DET
hassl-850	33	15	companies	company	NOUN
hassl-850	33	16	act	act	VERB
hassl-850	33	17	of	of	ADP
hassl-850	33	18	2016	2016	NUM
hassl-850	33	19	and	and	CCONJ
hassl-850	33	20	submit	submit	VERB
hassl-850	33	21	a	a	DET
hassl-850	33	22	financial	financial	ADJ
hassl-850	33	23	statement	statement	NOUN
hassl-850	33	24	and	and	CCONJ
hassl-850	33	25	report	report	NOUN
hassl-850	33	26	using	use	VERB
hassl-850	33	27	the	the	DET
hassl-850	33	28	malaysian	malaysian	ADJ
hassl-850	33	29	business	business	NOUN
hassl-850	33	30	reporting	reporting	NOUN
hassl-850	33	31	system	system	NOUN
hassl-850	33	32	(	(	PUNCT
hassl-850	33	33	mbrs	mbrs	PROPN
hassl-850	33	34	)	)	PUNCT
hassl-850	33	35	that	that	PRON
hassl-850	33	36	is	be	AUX
hassl-850	33	37	based	base	VERB
hassl-850	33	38	on	on	ADP
hassl-850	33	39	xbrl	xbrl	PROPN
hassl-850	33	40	.	.	PUNCT
hassl-850	34	1	ssm	ssm	PROPN
hassl-850	34	2	has	have	AUX
hassl-850	34	3	started	start	VERB
hassl-850	34	4	the	the	DET
hassl-850	34	5	implementation	implementation	NOUN
hassl-850	34	6	of	of	ADP
hassl-850	34	7	mbrs	mbrs	NOUN
hassl-850	34	8	with	with	ADP
hassl-850	34	9	small	small	ADJ
hassl-850	34	10	medium	medium	ADJ
hassl-850	34	11	enterprises	enterprise	NOUN
hassl-850	34	12	(	(	PUNCT
hassl-850	34	13	smes	sme	NOUN
hassl-850	34	14	)	)	PUNCT
hassl-850	34	15	at	at	ADP
hassl-850	34	16	the	the	DET
hassl-850	34	17	early	early	ADJ
hassl-850	34	18	stage	stage	NOUN
hassl-850	34	19	of	of	ADP
hassl-850	34	20	the	the	DET
hassl-850	34	21	xbrl	xbrl	PROPN
hassl-850	34	22	adoption	adoption	NOUN
hassl-850	34	23	.	.	PUNCT
hassl-850	35	1	companies	company	NOUN
hassl-850	35	2	need	need	VERB
hassl-850	35	3	to	to	PART
hassl-850	35	4	submit	submit	VERB
hassl-850	35	5	their	their	PRON
hassl-850	35	6	annual	annual	ADJ
hassl-850	35	7	return	return	NOUN
hassl-850	35	8	(	(	PUNCT
hassl-850	35	9	ar	ar	NOUN
hassl-850	35	10	)	)	PUNCT
hassl-850	35	11	,	,	PUNCT
hassl-850	35	12	starting	start	VERB
hassl-850	35	13	in	in	ADP
hassl-850	35	14	2018	2018	NUM
hassl-850	35	15	,	,	PUNCT
hassl-850	35	16	through	through	ADP
hassl-850	35	17	mbrs	mbrs	NOUN
hassl-850	35	18	.	.	PUNCT
hassl-850	36	1	the	the	DET
hassl-850	36	2	financial	financial	ADJ
hassl-850	36	3	statements	statement	NOUN
hassl-850	36	4	and	and	CCONJ
hassl-850	36	5	report	report	NOUN
hassl-850	36	6	(	(	PUNCT
hassl-850	36	7	fs	fs	NOUN
hassl-850	36	8	)	)	PUNCT
hassl-850	36	9	and	and	CCONJ
hassl-850	36	10	exemption	exemption	NOUN
hassl-850	36	11	applications	application	NOUN
hassl-850	36	12	(	(	PUNCT
hassl-850	36	13	ea	ea	NOUN
hassl-850	36	14	)	)	PUNCT
hassl-850	36	15	related	relate	VERB
hassl-850	36	16	to	to	ADP
hassl-850	36	17	the	the	DET
hassl-850	36	18	fs	fs	PROPN
hassl-850	36	19	and	and	CCONJ
hassl-850	36	20	ar	ar	PROPN
hassl-850	36	21	is	be	AUX
hassl-850	36	22	still	still	ADV
hassl-850	36	23	a	a	DET
hassl-850	36	24	voluntary	voluntary	ADJ
hassl-850	36	25	submission	submission	NOUN
hassl-850	36	26	through	through	ADP
hassl-850	36	27	mbrs	mbrs	NOUN
hassl-850	36	28	till	till	SCONJ
hassl-850	36	29	2019	2019	NUM
hassl-850	36	30	.	.	PUNCT
hassl-850	37	1	the	the	DET
hassl-850	37	2	preparation	preparation	NOUN
hassl-850	37	3	of	of	ADP
hassl-850	37	4	ar	ar	PROPN
hassl-850	37	5	,	,	PUNCT
hassl-850	37	6	fs	fs	PROPN
hassl-850	37	7	and	and	CCONJ
hassl-850	37	8	ea	ea	NOUN
hassl-850	37	9	is	be	AUX
hassl-850	37	10	operationalised	operationalise	VERB
hassl-850	37	11	using	use	VERB
hassl-850	37	12	an	an	DET
hassl-850	37	13	mbrs	mbrs	NOUN
hassl-850	37	14	preparation	preparation	NOUN
hassl-850	37	15	tool	tool	NOUN
hassl-850	37	16	(	(	PUNCT
hassl-850	37	17	mtool	mtool	PROPN
hassl-850	37	18	)	)	PUNCT
hassl-850	37	19	.	.	PUNCT
hassl-850	38	1	studies	study	NOUN
hassl-850	38	2	have	have	AUX
hassl-850	38	3	shown	show	VERB
hassl-850	38	4	that	that	DET
hassl-850	38	5	lack	lack	NOUN
hassl-850	38	6	of	of	ADP
hassl-850	38	7	awareness	awareness	NOUN
hassl-850	38	8	and	and	CCONJ
hassl-850	38	9	limited	limited	ADJ
hassl-850	38	10	knowledge	knowledge	NOUN
hassl-850	38	11	are	be	AUX
hassl-850	38	12	common	common	ADJ
hassl-850	38	13	challenges	challenge	NOUN
hassl-850	38	14	at	at	ADP
hassl-850	38	15	the	the	DET
hassl-850	38	16	early	early	ADJ
hassl-850	38	17	stage	stage	NOUN
hassl-850	38	18	of	of	ADP
hassl-850	38	19	adopting	adopt	VERB
hassl-850	38	20	xbrl	xbrl	PROPN
hassl-850	38	21	(	(	PUNCT
hassl-850	38	22	nel	nel	PROPN
hassl-850	38	23	&	&	CCONJ
hassl-850	38	24	steenkamp	steenkamp	PROPN
hassl-850	38	25	,	,	PUNCT
hassl-850	38	26	2008	2008	NUM
hassl-850	38	27	;	;	PUNCT
hassl-850	38	28	pinsker	pinsker	NOUN
hassl-850	38	29	,	,	PUNCT
hassl-850	38	30	2003	2003	NUM
hassl-850	38	31	;	;	PUNCT
hassl-850	38	32	steenkamp	steenkamp	PROPN
hassl-850	38	33	&	&	CCONJ
hassl-850	38	34	nel	nel	PROPN
hassl-850	38	35	,	,	PUNCT
hassl-850	38	36	2012	2012	NUM
hassl-850	38	37	;	;	PUNCT
hassl-850	38	38	troshani	troshani	PROPN
hassl-850	38	39	&	&	CCONJ
hassl-850	38	40	doolin	doolin	PROPN
hassl-850	38	41	,	,	PUNCT
hassl-850	38	42	2005	2005	NUM
hassl-850	38	43	;	;	PUNCT
hassl-850	38	44	venkatesh	venkatesh	PROPN
hassl-850	38	45	&	&	CCONJ
hassl-850	38	46	armitage	armitage	PROPN
hassl-850	38	47	,	,	PUNCT
hassl-850	38	48	2012	2012	NUM
hassl-850	38	49	)	)	PUNCT
hassl-850	38	50	.	.	PUNCT
hassl-850	39	1	prior	prior	ADV
hassl-850	39	2	to	to	ADP
hassl-850	39	3	the	the	DET
hassl-850	39	4	implementation	implementation	NOUN
hassl-850	39	5	of	of	ADP
hassl-850	39	6	mbrs	mbrs	NOUN
hassl-850	39	7	,	,	PUNCT
hassl-850	39	8	most	most	ADJ
hassl-850	39	9	of	of	ADP
hassl-850	39	10	the	the	DET
hassl-850	39	11	practitioners	practitioner	NOUN
hassl-850	39	12	in	in	ADP
hassl-850	39	13	malaysia	malaysia	PROPN
hassl-850	39	14	have	have	VERB
hassl-850	39	15	a	a	DET
hassl-850	39	16	limited	limited	ADJ
hassl-850	39	17	understanding	understanding	NOUN
hassl-850	39	18	of	of	ADP
hassl-850	39	19	xbrl	xbrl	PROPN
hassl-850	39	20	(	(	PUNCT
hassl-850	39	21	ilias	ilias	PROPN
hassl-850	39	22	,	,	PUNCT
hassl-850	39	23	razak	razak	PROPN
hassl-850	39	24	,	,	PUNCT
hassl-850	39	25	&	&	CCONJ
hassl-850	39	26	razak	razak	PROPN
hassl-850	39	27	,	,	PUNCT
hassl-850	39	28	2015	2015	NUM
hassl-850	39	29	)	)	PUNCT
hassl-850	39	30	.	.	PUNCT
hassl-850	40	1	similarly	similarly	ADV
hassl-850	40	2	,	,	PUNCT
hassl-850	40	3	ghani	ghani	PROPN
hassl-850	40	4	,	,	PUNCT
hassl-850	40	5	said	say	VERB
hassl-850	40	6	,	,	PUNCT
hassl-850	40	7	and	and	CCONJ
hassl-850	40	8	muhammad	muhammad	X
hassl-850	40	9	(	(	PUNCT
hassl-850	40	10	2014	2014	NUM
hassl-850	40	11	)	)	PUNCT
hassl-850	40	12	also	also	ADV
hassl-850	40	13	saw	see	VERB
hassl-850	40	14	a	a	DET
hassl-850	40	15	low	low	ADJ
hassl-850	40	16	awareness	awareness	NOUN
hassl-850	40	17	on	on	ADP
hassl-850	40	18	how	how	SCONJ
hassl-850	40	19	xbrl	xbrl	PROPN
hassl-850	40	20	is	be	AUX
hassl-850	40	21	implemented	implement	VERB
hassl-850	40	22	among	among	ADP
hassl-850	40	23	the	the	DET
hassl-850	40	24	companies	company	NOUN
hassl-850	40	25	in	in	ADP
hassl-850	40	26	malaysia	malaysia	PROPN
hassl-850	40	27	.	.	PUNCT
hassl-850	41	1	in	in	ADP
hassl-850	41	2	addition	addition	NOUN
hassl-850	41	3	,	,	PUNCT
hassl-850	41	4	azleen	azleen	PROPN
hassl-850	41	5	and	and	CCONJ
hassl-850	41	6	ghani	ghani	PROPN
hassl-850	41	7	(	(	PUNCT
hassl-850	41	8	2015	2015	NUM
hassl-850	41	9	)	)	PUNCT
hassl-850	41	10	provided	provide	VERB
hassl-850	41	11	evidence	evidence	NOUN
hassl-850	41	12	that	that	SCONJ
hassl-850	41	13	none	none	NOUN
hassl-850	41	14	of	of	ADP
hassl-850	41	15	the	the	DET
hassl-850	41	16	publicly	publicly	ADV
hassl-850	41	17	listed	list	VERB
hassl-850	41	18	companies	company	NOUN
hassl-850	41	19	in	in	ADP
hassl-850	41	20	malaysia	malaysia	PROPN
hassl-850	41	21	that	that	PRON
hassl-850	41	22	have	have	AUX
hassl-850	41	23	registered	register	VERB
hassl-850	41	24	under	under	ADP
hassl-850	41	25	ssm	ssm	NOUN
hassl-850	41	26	and	and	CCONJ
hassl-850	41	27	regulated	regulate	VERB
hassl-850	41	28	by	by	ADP
hassl-850	41	29	sc	sc	PROPN
hassl-850	41	30	have	have	AUX
hassl-850	41	31	adopted	adopt	VERB
hassl-850	41	32	xbrl	xbrl	PROPN
hassl-850	41	33	.	.	PUNCT
hassl-850	42	1	a	a	DET
hassl-850	42	2	body	body	NOUN
hassl-850	42	3	of	of	ADP
hassl-850	42	4	xbrl	xbrl	PROPN
hassl-850	42	5	literature	literature	PROPN
hassl-850	42	6	indicates	indicate	VERB
hassl-850	42	7	that	that	SCONJ
hassl-850	42	8	businesses	business	NOUN
hassl-850	42	9	have	have	AUX
hassl-850	42	10	limited	limit	VERB
hassl-850	42	11	knowledge	knowledge	NOUN
hassl-850	42	12	on	on	ADP
hassl-850	42	13	xbrl	xbrl	PROPN
hassl-850	42	14	and	and	CCONJ
hassl-850	42	15	do	do	AUX
hassl-850	42	16	not	not	PART
hassl-850	42	17	realize	realize	VERB
hassl-850	42	18	the	the	DET
hassl-850	42	19	benefits	benefit	NOUN
hassl-850	42	20	of	of	ADP
hassl-850	42	21	xbrl	xbrl	PROPN
hassl-850	42	22	.	.	PUNCT
hassl-850	43	1	these	these	DET
hassl-850	43	2	findings	finding	NOUN
hassl-850	43	3	appeared	appear	VERB
hassl-850	43	4	in	in	ADP
hassl-850	43	5	new	new	PROPN
hassl-850	43	6	zealand	zealand	PROPN
hassl-850	43	7	(	(	PUNCT
hassl-850	43	8	cordery	cordery	PROPN
hassl-850	43	9	,	,	PUNCT
hassl-850	43	10	fowler	fowler	PROPN
hassl-850	43	11	,	,	PUNCT
hassl-850	43	12	&	&	CCONJ
hassl-850	43	13	mustafa	mustafa	PROPN
hassl-850	43	14	,	,	PUNCT
hassl-850	43	15	2011	2011	NUM
hassl-850	43	16	)	)	PUNCT
hassl-850	43	17	,	,	PUNCT
hassl-850	43	18	united	united	ADJ
hassl-850	43	19	kingdom	kingdom	PROPN
hassl-850	43	20	(	(	PUNCT
hassl-850	43	21	dunne	dunne	PROPN
hassl-850	43	22	,	,	PUNCT
hassl-850	43	23	helliar	helliar	ADJ
hassl-850	43	24	,	,	PUNCT
hassl-850	43	25	lymer	lymer	PROPN
hassl-850	43	26	,	,	PUNCT
hassl-850	43	27	&	&	CCONJ
hassl-850	43	28	mousa	mousa	PROPN
hassl-850	43	29	,	,	PUNCT
hassl-850	43	30	2009	2009	NUM
hassl-850	43	31	)	)	PUNCT
hassl-850	43	32	,	,	PUNCT
hassl-850	43	33	south	south	PROPN
hassl-850	43	34	africa	africa	PROPN
hassl-850	43	35	(	(	PUNCT
hassl-850	43	36	nel	nel	PROPN
hassl-850	43	37	&	&	CCONJ
hassl-850	43	38	steenkamp	steenkamp	PROPN
hassl-850	43	39	,	,	PUNCT
hassl-850	43	40	2008	2008	NUM
hassl-850	43	41	)	)	PUNCT
hassl-850	43	42	,	,	PUNCT
hassl-850	43	43	jordan	jordan	PROPN
hassl-850	43	44	(	(	PUNCT
hassl-850	43	45	abed	abe	VERB
hassl-850	43	46	,	,	PUNCT
hassl-850	43	47	2018	2018	NUM
hassl-850	43	48	)	)	PUNCT
hassl-850	43	49	german	german	NOUN
hassl-850	43	50	(	(	PUNCT
hassl-850	43	51	felden	felden	ADJ
hassl-850	43	52	,	,	PUNCT
hassl-850	43	53	2011	2011	NUM
hassl-850	43	54	)	)	PUNCT
hassl-850	43	55	,	,	PUNCT
hassl-850	43	56	australia	australia	PROPN
hassl-850	43	57	(	(	PUNCT
hassl-850	43	58	indrit	indrit	NOUN
hassl-850	43	59	&	&	CCONJ
hassl-850	43	60	rao	rao	PROPN
hassl-850	43	61	,	,	PUNCT
hassl-850	43	62	2007	2007	NUM
hassl-850	43	63	)	)	PUNCT
hassl-850	43	64	,	,	PUNCT
hassl-850	43	65	usa	usa	PROPN
hassl-850	43	66	(	(	PUNCT
hassl-850	43	67	pinsker	pinsker	PROPN
hassl-850	43	68	,	,	PUNCT
hassl-850	43	69	2003	2003	NUM
hassl-850	43	70	)	)	PUNCT
hassl-850	43	71	,	,	PUNCT
hassl-850	43	72	italy	italy	PROPN
hassl-850	43	73	(	(	PUNCT
hassl-850	43	74	rosa	rosa	PROPN
hassl-850	43	75	&	&	CCONJ
hassl-850	43	76	caserio	caserio	PROPN
hassl-850	43	77	,	,	PUNCT
hassl-850	43	78	2013	2013	NUM
hassl-850	43	79	)	)	PUNCT
hassl-850	43	80	,	,	PUNCT
hassl-850	43	81	indonesia	indonesia	PROPN
hassl-850	43	82	(	(	PUNCT
hassl-850	43	83	wulandari	wulandari	PROPN
hassl-850	43	84	&	&	CCONJ
hassl-850	43	85	ali	ali	PROPN
hassl-850	43	86	,	,	PUNCT
hassl-850	43	87	2019	2019	NUM
hassl-850	43	88	)	)	PUNCT
hassl-850	43	89	,	,	PUNCT
hassl-850	43	90	and	and	CCONJ
hassl-850	43	91	malaysia	malaysia	PROPN
hassl-850	43	92	(	(	PUNCT
hassl-850	43	93	ilias	ilias	PROPN
hassl-850	43	94	,	,	PUNCT
hassl-850	43	95	ghani	ghani	PROPN
hassl-850	43	96	,	,	PUNCT
hassl-850	43	97	&	&	CCONJ
hassl-850	43	98	azhar	azhar	PROPN
hassl-850	43	99	,	,	PUNCT
hassl-850	43	100	2017	2017	NUM
hassl-850	43	101	;	;	PUNCT
hassl-850	43	102	ilias	ilias	PROPN
hassl-850	43	103	,	,	PUNCT
hassl-850	43	104	razak	razak	PROPN
hassl-850	43	105	,	,	PUNCT
hassl-850	43	106	&	&	CCONJ
hassl-850	43	107	rahman	rahman	PROPN
hassl-850	43	108	,	,	PUNCT
hassl-850	43	109	2015	2015	NUM
hassl-850	43	110	)	)	PUNCT
hassl-850	43	111	.	.	PUNCT
hassl-850	44	1	in	in	ADP
hassl-850	44	2	order	order	NOUN
hassl-850	44	3	to	to	PART
hassl-850	44	4	ensure	ensure	VERB
hassl-850	44	5	successful	successful	ADJ
hassl-850	44	6	implementation	implementation	NOUN
hassl-850	44	7	of	of	ADP
hassl-850	44	8	mbrs	mbrs	NOUN
hassl-850	44	9	in	in	ADP
hassl-850	44	10	malaysia	malaysia	PROPN
hassl-850	44	11	,	,	PUNCT
hassl-850	44	12	there	there	PRON
hassl-850	44	13	is	be	VERB
hassl-850	44	14	a	a	DET
hassl-850	44	15	need	need	NOUN
hassl-850	44	16	to	to	PART
hassl-850	44	17	explore	explore	VERB
hassl-850	44	18	the	the	DET
hassl-850	44	19	knowledge	knowledge	NOUN
hassl-850	44	20	of	of	ADP
hassl-850	44	21	practitioners	practitioner	NOUN
hassl-850	44	22	,	,	PUNCT
hassl-850	44	23	their	their	PRON
hassl-850	44	24	readiness	readiness	NOUN
hassl-850	44	25	,	,	PUNCT
hassl-850	44	26	and	and	CCONJ
hassl-850	44	27	their	their	PRON
hassl-850	44	28	intention	intention	NOUN
hassl-850	44	29	to	to	PART
hassl-850	44	30	use	use	VERB
hassl-850	44	31	mbrs	mbrs	NOUN
hassl-850	44	32	.	.	PUNCT
hassl-850	45	1	this	this	DET
hassl-850	45	2	study	study	NOUN
hassl-850	45	3	explores	explore	VERB
hassl-850	45	4	the	the	DET
hassl-850	45	5	awareness	awareness	NOUN
hassl-850	45	6	and	and	CCONJ
hassl-850	45	7	understanding	understanding	NOUN
hassl-850	45	8	of	of	ADP
hassl-850	45	9	mbrs	mbrs	NOUN
hassl-850	45	10	among	among	ADP
hassl-850	45	11	practitioners	practitioner	NOUN
hassl-850	45	12	.	.	PUNCT
hassl-850	46	1	as	as	ADV
hassl-850	46	2	well	well	ADV
hassl-850	46	3	as	as	ADP
hassl-850	46	4	,	,	PUNCT
hassl-850	46	5	investigating	investigate	VERB
hassl-850	46	6	their	their	PRON
hassl-850	46	7	level	level	NOUN
hassl-850	46	8	of	of	ADP
hassl-850	46	9	preparation	preparation	NOUN
hassl-850	46	10	towards	towards	ADP
hassl-850	46	11	the	the	DET
hassl-850	46	12	mbrs	mbrs	NOUN
hassl-850	46	13	implementation	implementation	NOUN
hassl-850	46	14	.	.	PUNCT
hassl-850	47	1	in	in	ADP
hassl-850	47	2	addition	addition	NOUN
hassl-850	47	3	,	,	PUNCT
hassl-850	47	4	this	this	DET
hassl-850	47	5	study	study	NOUN
hassl-850	47	6	identifies	identify	VERB
hassl-850	47	7	the	the	DET
hassl-850	47	8	practitioners‟	practitioners‟	PROPN
hassl-850	47	9	readiness	readiness	NOUN
hassl-850	47	10	,	,	PUNCT
hassl-850	47	11	intention	intention	NOUN
hassl-850	47	12	to	to	PART
hassl-850	47	13	use	use	VERB
hassl-850	47	14	and	and	CCONJ
hassl-850	47	15	experience	experience	VERB
hassl-850	47	16	in	in	ADP
hassl-850	47	17	using	use	VERB
hassl-850	47	18	mbrs	mbrs	NOUN
hassl-850	47	19	.	.	PUNCT
hassl-850	48	1	finally	finally	ADV
hassl-850	48	2	,	,	PUNCT
hassl-850	48	3	the	the	DET
hassl-850	48	4	influence	influence	NOUN
hassl-850	48	5	of	of	ADP
hassl-850	48	6	technology	technology	NOUN
hassl-850	48	7	readiness	readiness	NOUN
hassl-850	48	8	factors	factor	NOUN
hassl-850	48	9	on	on	ADP
hassl-850	48	10	the	the	DET
hassl-850	48	11	practitioners‟	practitioners‟	PROPN
hassl-850	48	12	intention	intention	NOUN
hassl-850	48	13	to	to	PART
hassl-850	48	14	use	use	VERB
hassl-850	48	15	mbrs	mbrs	NOUN
hassl-850	48	16	will	will	AUX
hassl-850	48	17	be	be	AUX
hassl-850	48	18	examined	examine	VERB
hassl-850	48	19	.	.	PUNCT
hassl-850	49	1	the	the	DET
hassl-850	49	2	findings	finding	NOUN
hassl-850	49	3	of	of	ADP
hassl-850	49	4	this	this	DET
hassl-850	49	5	study	study	NOUN
hassl-850	49	6	provide	provide	VERB
hassl-850	49	7	an	an	DET
hassl-850	49	8	understanding	understanding	NOUN
hassl-850	49	9	to	to	PART
hassl-850	49	10	on	on	ADP
hassl-850	49	11	how	how	SCONJ
hassl-850	49	12	to	to	PART
hassl-850	49	13	prepare	prepare	VERB
hassl-850	49	14	high	high	ADJ
hassl-850	49	15	quality	quality	NOUN
hassl-850	49	16	data	datum	NOUN
hassl-850	49	17	for	for	ADP
hassl-850	49	18	financial	financial	ADJ
hassl-850	49	19	reporting	reporting	NOUN
hassl-850	49	20	.	.	PUNCT
hassl-850	50	1	section	section	NOUN
hassl-850	50	2	2	2	NUM
hassl-850	50	3	presents	present	VERB
hassl-850	50	4	the	the	DET
hassl-850	50	5	literature	literature	PROPN
hassl-850	50	6	review	review	NOUN
hassl-850	50	7	;	;	PUNCT
hassl-850	50	8	followed	follow	VERB
hassl-850	50	9	by	by	ADP
hassl-850	50	10	section	section	NOUN
hassl-850	50	11	3	3	NUM
hassl-850	50	12	which	which	PRON
hassl-850	50	13	provides	provide	VERB
hassl-850	50	14	the	the	DET
hassl-850	50	15	research	research	NOUN
hassl-850	50	16	design	design	NOUN
hassl-850	50	17	,	,	PUNCT
hassl-850	50	18	and	and	CCONJ
hassl-850	50	19	then	then	ADV
hassl-850	50	20	the	the	DET
hassl-850	50	21	results	result	NOUN
hassl-850	50	22	and	and	CCONJ
hassl-850	50	23	discussion	discussion	NOUN
hassl-850	50	24	in	in	ADP
hassl-850	50	25	section	section	NOUN
hassl-850	50	26	4	4	NUM
hassl-850	50	27	.	.	PUNCT
hassl-850	51	1	the	the	DET
hassl-850	51	2	final	final	ADJ
hassl-850	51	3	section	section	NOUN
hassl-850	51	4	,	,	PUNCT
hassl-850	51	5	section	section	NOUN
hassl-850	51	6	5	5	NUM
hassl-850	51	7	concludes	conclude	VERB
hassl-850	51	8	this	this	DET
hassl-850	51	9	study	study	NOUN
hassl-850	51	10	.	.	PUNCT
hassl-850	52	1	2	2	X
hassl-850	52	2	.	.	X
hassl-850	52	3	literature	literature	NOUN
hassl-850	52	4	review	review	VERB
hassl-850	52	5	2.1	2.1	NUM
hassl-850	52	6	.	.	PUNCT
hassl-850	53	1	what	what	PRON
hassl-850	53	2	is	be	AUX
hassl-850	53	3	xbrl	xbrl	PROPN
hassl-850	53	4	?	?	PUNCT
hassl-850	54	1	hoffman	hoffman	NOUN
hassl-850	54	2	(	(	PUNCT
hassl-850	54	3	2006	2006	NUM
hassl-850	54	4	)	)	PUNCT
hassl-850	54	5	defined	define	VERB
hassl-850	54	6	xbrl	xbrl	NOUN
hassl-850	54	7	as	as	ADP
hassl-850	54	8	“	"	PUNCT
hassl-850	54	9	an	an	DET
hassl-850	54	10	open	open	ADJ
hassl-850	54	11	standard	standard	NOUN
hassl-850	54	12	which	which	PRON
hassl-850	54	13	supports	support	VERB
hassl-850	54	14	information	information	NOUN
hassl-850	54	15	modelling	modelling	NOUN
hassl-850	54	16	and	and	CCONJ
hassl-850	54	17	the	the	DET
hassl-850	54	18	expression	expression	NOUN
hassl-850	54	19	of	of	ADP
hassl-850	54	20	semantic	semantic	ADJ
hassl-850	54	21	meaning	meaning	NOUN
hassl-850	54	22	commonly	commonly	ADV
hassl-850	54	23	required	require	VERB
hassl-850	54	24	in	in	ADP
hassl-850	54	25	business	business	NOUN
hassl-850	54	26	reporting	reporting	NOUN
hassl-850	54	27	.	.	PUNCT
hassl-850	55	1	xbrl	xbrl	PROPN
hassl-850	55	2	was	be	AUX
hassl-850	55	3	developed	develop	VERB
hassl-850	55	4	from	from	ADP
hassl-850	55	5	extensible	extensible	ADJ
hassl-850	55	6	mark	mark	NOUN
hassl-850	55	7	-	-	PUNCT
hassl-850	55	8	up	up	ADP
hassl-850	55	9	language	language	NOUN
hassl-850	55	10	(	(	PUNCT
hassl-850	55	11	xml	xml	NOUN
hassl-850	55	12	-	-	PUNCT
hassl-850	55	13	based	base	VERB
hassl-850	55	14	)	)	PUNCT
hassl-850	55	15	which	which	PRON
hassl-850	55	16	uses	use	VERB
hassl-850	55	17	the	the	DET
hassl-850	55	18	xml	xml	NOUN
hassl-850	55	19	syntax	syntax	NOUN
hassl-850	55	20	and	and	CCONJ
hassl-850	55	21	related	related	ADJ
hassl-850	55	22	xml	xml	NOUN
hassl-850	55	23	technologies	technology	NOUN
hassl-850	55	24	”	"	PUNCT
hassl-850	55	25	(	(	PUNCT
hassl-850	55	26	2006	2006	NUM
hassl-850	55	27	,	,	PUNCT
hassl-850	55	28	p.1	p.1	NOUN
hassl-850	55	29	)	)	PUNCT
hassl-850	55	30	.	.	PUNCT
hassl-850	56	1	there	there	PRON
hassl-850	56	2	are	be	VERB
hassl-850	56	3	many	many	ADJ
hassl-850	56	4	benefits	benefit	NOUN
hassl-850	56	5	from	from	ADP
hassl-850	56	6	the	the	DET
hassl-850	56	7	xbrl	xbrl	PROPN
hassl-850	56	8	adoption	adoption	PROPN
hassl-850	56	9	.	.	PUNCT
hassl-850	57	1	pollock	pollock	NOUN
hassl-850	57	2	and	and	CCONJ
hassl-850	57	3	papiernik	papiernik	NOUN
hassl-850	57	4	(	(	PUNCT
hassl-850	57	5	2001	2001	NUM
hassl-850	57	6	)	)	PUNCT
hassl-850	57	7	have	have	AUX
hassl-850	57	8	emphasised	emphasise	VERB
hassl-850	57	9	that	that	SCONJ
hassl-850	57	10	xbrl	xbrl	PROPN
hassl-850	57	11	enhances	enhance	VERB
hassl-850	57	12	the	the	DET
hassl-850	57	13	ability	ability	NOUN
hassl-850	57	14	of	of	ADP
hassl-850	57	15	users	user	NOUN
hassl-850	57	16	to	to	PART
hassl-850	57	17	exchange	exchange	VERB
hassl-850	57	18	financial	financial	ADJ
hassl-850	57	19	information	information	NOUN
hassl-850	57	20	electronically	electronically	ADV
hassl-850	57	21	between	between	ADP
hassl-850	57	22	different	different	ADJ
hassl-850	57	23	software	software	NOUN
hassl-850	57	24	applications	application	NOUN
hassl-850	57	25	.	.	PUNCT
hassl-850	58	1	xbrl	xbrl	PROPN
hassl-850	58	2	facilitates	facilitate	VERB
hassl-850	58	3	a	a	DET
hassl-850	58	4	government‟s	government‟s	ADJ
hassl-850	58	5	aim	aim	NOUN
hassl-850	58	6	to	to	PART
hassl-850	58	7	ensure	ensure	VERB
hassl-850	58	8	greater	great	ADJ
hassl-850	58	9	efficiency	efficiency	NOUN
hassl-850	58	10	in	in	ADP
hassl-850	58	11	data	datum	NOUN
hassl-850	58	12	processing	process	VERB
hassl-850	58	13	through	through	ADP
hassl-850	58	14	greater	great	ADJ
hassl-850	58	15	uniformity	uniformity	NOUN
hassl-850	58	16	in	in	ADP
hassl-850	58	17	data	datum	NOUN
hassl-850	58	18	used	use	VERB
hassl-850	58	19	,	,	PUNCT
hassl-850	58	20	as	as	ADV
hassl-850	58	21	well	well	ADV
hassl-850	58	22	as	as	ADP
hassl-850	58	23	the	the	DET
hassl-850	58	24	major	major	ADJ
hassl-850	58	25	reductions	reduction	NOUN
hassl-850	58	26	in	in	ADP
hassl-850	58	27	the	the	DET
hassl-850	58	28	re	re	NOUN
hassl-850	58	29	-	-	NOUN
hassl-850	58	30	keying	keying	NOUN
hassl-850	58	31	of	of	ADP
hassl-850	58	32	data	datum	NOUN
hassl-850	58	33	(	(	PUNCT
hassl-850	58	34	the	the	DET
hassl-850	58	35	institute	institute	PROPN
hassl-850	58	36	of	of	ADP
hassl-850	58	37	chartered	charter	VERB
hassl-850	58	38	accountants	accountant	NOUN
hassl-850	58	39	in	in	ADP
hassl-850	58	40	england	england	PROPN
hassl-850	58	41	and	and	CCONJ
hassl-850	58	42	wales	wales	PROPN
hassl-850	58	43	(	(	PUNCT
hassl-850	58	44	icaew	icaew	PROPN
hassl-850	58	45	)	)	PUNCT
hassl-850	58	46	,	,	PUNCT
hassl-850	58	47	2010	2010	NUM
hassl-850	58	48	)	)	PUNCT
hassl-850	58	49	.	.	PUNCT
hassl-850	59	1	raisinghani	raisinghani	PROPN
hassl-850	59	2	(	(	PUNCT
hassl-850	59	3	2005	2005	NUM
hassl-850	59	4	)	)	PUNCT
hassl-850	59	5	also	also	ADV
hassl-850	59	6	stated	state	VERB
hassl-850	59	7	that	that	SCONJ
hassl-850	59	8	with	with	ADP
hassl-850	59	9	xbrl	xbrl	PROPN
hassl-850	59	10	,	,	PUNCT
hassl-850	59	11	business	business	NOUN
hassl-850	59	12	reports	report	NOUN
hassl-850	59	13	are	be	AUX
hassl-850	59	14	able	able	ADJ
hassl-850	59	15	to	to	PART
hassl-850	59	16	display	display	VERB
hassl-850	59	17	and	and	CCONJ
hassl-850	59	18	be	be	AUX
hassl-850	59	19	read	read	VERB
hassl-850	59	20	directly	directly	ADV
hassl-850	59	21	on	on	ADP
hassl-850	59	22	other	other	ADJ
hassl-850	59	23	software	software	NOUN
hassl-850	59	24	making	make	VERB
hassl-850	59	25	the	the	DET
hassl-850	59	26	process	process	NOUN
hassl-850	59	27	faster	fast	ADV
hassl-850	59	28	.	.	PUNCT
hassl-850	60	1	in	in	ADP
hassl-850	60	2	using	use	VERB
hassl-850	60	3	xbrl	xbrl	PROPN
hassl-850	60	4	,	,	PUNCT
hassl-850	60	5	which	which	PRON
hassl-850	60	6	benefits	benefit	VERB
hassl-850	60	7	all	all	DET
hassl-850	60	8	stakeholders	stakeholder	NOUN
hassl-850	60	9	such	such	ADJ
hassl-850	60	10	as	as	ADP
hassl-850	60	11	regulators	regulator	NOUN
hassl-850	60	12	,	,	PUNCT
hassl-850	60	13	companies	company	NOUN
hassl-850	60	14	and	and	CCONJ
hassl-850	60	15	users	user	NOUN
hassl-850	60	16	are	be	AUX
hassl-850	60	17	better	well	ADJ
hassl-850	60	18	able	able	ADJ
hassl-850	60	19	to	to	PART
hassl-850	60	20	create	create	VERB
hassl-850	60	21	reports	report	NOUN
hassl-850	60	22	and	and	CCONJ
hassl-850	60	23	analyse	analyse	PROPN
hassl-850	60	24	data	data	PROPN
hassl-850	60	25	.	.	PUNCT
hassl-850	61	1	xbrl	xbrl	PROPN
hassl-850	61	2	aids	aids	PROPN
hassl-850	61	3	in	in	ADP
hassl-850	61	4	the	the	DET
hassl-850	61	5	improvement	improvement	NOUN
hassl-850	61	6	of	of	ADP
hassl-850	61	7	information	information	NOUN
hassl-850	61	8	transparency	transparency	NOUN
hassl-850	61	9	and	and	CCONJ
hassl-850	61	10	efficiency	efficiency	NOUN
hassl-850	61	11	in	in	ADP
hassl-850	61	12	regulatory	regulatory	ADJ
hassl-850	61	13	compliance	compliance	NOUN
hassl-850	61	14	(	(	PUNCT
hassl-850	61	15	chen	chen	PROPN
hassl-850	61	16	,	,	PUNCT
hassl-850	61	17	2012	2012	NUM
hassl-850	61	18	)	)	PUNCT
hassl-850	61	19	.	.	PUNCT
hassl-850	62	1	furthermore	furthermore	ADV
hassl-850	62	2	,	,	PUNCT
hassl-850	62	3	the	the	DET
hassl-850	62	4	process	process	NOUN
hassl-850	62	5	to	to	PART
hassl-850	62	6	consolidate	consolidate	VERB
hassl-850	62	7	and	and	CCONJ
hassl-850	62	8	generate	generate	VERB
hassl-850	62	9	the	the	DET
hassl-850	62	10	financial	financial	ADJ
hassl-850	62	11	reports	report	NOUN
hassl-850	62	12	will	will	AUX
hassl-850	62	13	be	be	AUX
hassl-850	62	14	completed	complete	VERB
hassl-850	62	15	more	more	ADV
hassl-850	62	16	quickly	quickly	ADV
hassl-850	62	17	and	and	CCONJ
hassl-850	62	18	more	more	ADV
hassl-850	62	19	cheaply	cheaply	ADV
hassl-850	62	20	.	.	PUNCT
hassl-850	63	1	in	in	ADP
hassl-850	63	2	producing	produce	VERB
hassl-850	63	3	the	the	DET
hassl-850	63	4	regulatory	regulatory	ADJ
hassl-850	63	5	reports	report	NOUN
hassl-850	63	6	,	,	PUNCT
hassl-850	63	7	the	the	DET
hassl-850	63	8	submission	submission	NOUN
hassl-850	63	9	tax	tax	NOUN
hassl-850	63	10	filing	filing	NOUN
hassl-850	63	11	will	will	AUX
hassl-850	63	12	be	be	AUX
hassl-850	63	13	easier	easy	ADJ
hassl-850	63	14	for	for	ADP
hassl-850	63	15	companies	company	NOUN
hassl-850	63	16	(	(	PUNCT
hassl-850	63	17	coffin	coffin	NOUN
hassl-850	63	18	,	,	PUNCT
hassl-850	63	19	2001	2001	NUM
hassl-850	63	20	)	)	PUNCT
hassl-850	63	21	.	.	PUNCT
hassl-850	64	1	there	there	PRON
hassl-850	64	2	will	will	AUX
hassl-850	64	3	be	be	AUX
hassl-850	64	4	a	a	DET
hassl-850	64	5	less	less	ADJ
hassl-850	64	6	of	of	ADP
hassl-850	64	7	a	a	DET
hassl-850	64	8	burden	burden	NOUN
hassl-850	64	9	in	in	ADP
hassl-850	64	10	preparing	prepare	VERB
hassl-850	64	11	business	business	NOUN
hassl-850	64	12	reports	report	NOUN
hassl-850	64	13	and	and	CCONJ
hassl-850	64	14	humanities	humanity	NOUN
hassl-850	64	15	and	and	CCONJ
hassl-850	64	16	social	social	ADJ
hassl-850	64	17	sciences	science	NOUN
hassl-850	64	18	letters	letter	NOUN
hassl-850	64	19	,	,	PUNCT
hassl-850	64	20	2020	2020	NUM
hassl-850	64	21	,	,	PUNCT
hassl-850	64	22	8(2	8(2	NUM
hassl-850	64	23	):	):	PUNCT
hassl-850	64	24	202	202	NUM
hassl-850	64	25	-	-	SYM
hassl-850	64	26	214	214	NUM
hassl-850	64	27	204	204	NUM
hassl-850	64	28	©	©	PROPN
hassl-850	64	29	2020	2020	NUM
hassl-850	64	30	conscientia	conscientia	PROPN
hassl-850	64	31	beam	beam	PROPN
hassl-850	64	32	.	.	PUNCT
hassl-850	65	1	all	all	DET
hassl-850	65	2	rights	right	NOUN
hassl-850	65	3	reserved	reserve	VERB
hassl-850	65	4	.	.	PUNCT
hassl-850	66	1	financial	financial	ADJ
hassl-850	66	2	statements	statement	NOUN
hassl-850	66	3	with	with	ADP
hassl-850	66	4	the	the	DET
hassl-850	66	5	xbrl	xbrl	PROPN
hassl-850	66	6	format	format	NOUN
hassl-850	66	7	since	since	SCONJ
hassl-850	66	8	companies	company	NOUN
hassl-850	66	9	will	will	AUX
hassl-850	66	10	need	need	VERB
hassl-850	66	11	to	to	PART
hassl-850	66	12	create	create	VERB
hassl-850	66	13	only	only	ADV
hassl-850	66	14	one	one	NUM
hassl-850	66	15	report	report	NOUN
hassl-850	66	16	and	and	CCONJ
hassl-850	66	17	statement	statement	NOUN
hassl-850	66	18	prior	prior	ADV
hassl-850	66	19	to	to	ADP
hassl-850	66	20	publishing	publishing	NOUN
hassl-850	66	21	.	.	PUNCT
hassl-850	67	1	this	this	PRON
hassl-850	67	2	will	will	AUX
hassl-850	67	3	increase	increase	VERB
hassl-850	67	4	the	the	DET
hassl-850	67	5	efficiency	efficiency	NOUN
hassl-850	67	6	and	and	CCONJ
hassl-850	67	7	accuracy	accuracy	NOUN
hassl-850	67	8	of	of	ADP
hassl-850	67	9	the	the	DET
hassl-850	67	10	business	business	NOUN
hassl-850	67	11	report	report	NOUN
hassl-850	67	12	and	and	CCONJ
hassl-850	67	13	financial	financial	ADJ
hassl-850	67	14	statements	statement	NOUN
hassl-850	67	15	(	(	PUNCT
hassl-850	67	16	icaew	icaew	VERB
hassl-850	67	17	,	,	PUNCT
hassl-850	67	18	2010	2010	NUM
hassl-850	67	19	)	)	PUNCT
hassl-850	67	20	.	.	PUNCT
hassl-850	68	1	besides	besides	SCONJ
hassl-850	68	2	the	the	DET
hassl-850	68	3	benefits	benefit	NOUN
hassl-850	68	4	related	relate	VERB
hassl-850	68	5	to	to	PART
hassl-850	68	6	report	report	VERB
hassl-850	68	7	preparation	preparation	NOUN
hassl-850	68	8	,	,	PUNCT
hassl-850	68	9	icaew	icaew	ADJ
hassl-850	68	10	(	(	PUNCT
hassl-850	68	11	2010	2010	NUM
hassl-850	68	12	)	)	PUNCT
hassl-850	68	13	has	have	AUX
hassl-850	68	14	focused	focus	VERB
hassl-850	68	15	on	on	ADP
hassl-850	68	16	the	the	DET
hassl-850	68	17	data	datum	NOUN
hassl-850	68	18	quality	quality	NOUN
hassl-850	68	19	produced	produce	VERB
hassl-850	68	20	from	from	ADP
hassl-850	68	21	xbrl	xbrl	PROPN
hassl-850	68	22	format	format	PROPN
hassl-850	68	23	.	.	PUNCT
hassl-850	69	1	data	datum	NOUN
hassl-850	69	2	from	from	ADP
hassl-850	69	3	xbrl	xbrl	PROPN
hassl-850	69	4	is	be	AUX
hassl-850	69	5	better	well	ADJ
hassl-850	69	6	for	for	ADP
hassl-850	69	7	analysing	analyse	VERB
hassl-850	69	8	risk	risk	NOUN
hassl-850	69	9	(	(	PUNCT
hassl-850	69	10	coffin	coffin	NOUN
hassl-850	69	11	,	,	PUNCT
hassl-850	69	12	2001	2001	NUM
hassl-850	69	13	)	)	PUNCT
hassl-850	69	14	.	.	PUNCT
hassl-850	70	1	for	for	ADP
hassl-850	70	2	users	user	NOUN
hassl-850	70	3	,	,	PUNCT
hassl-850	70	4	xbrl	xbrl	PROPN
hassl-850	70	5	is	be	AUX
hassl-850	70	6	preferred	prefer	VERB
hassl-850	70	7	in	in	ADP
hassl-850	70	8	order	order	NOUN
hassl-850	70	9	to	to	PART
hassl-850	70	10	acquire	acquire	VERB
hassl-850	70	11	footnote	footnote	NOUN
hassl-850	70	12	information	information	NOUN
hassl-850	70	13	and	and	CCONJ
hassl-850	70	14	investment	investment	NOUN
hassl-850	70	15	decisions	decision	NOUN
hassl-850	70	16	(	(	PUNCT
hassl-850	70	17	hodge	hodge	PROPN
hassl-850	70	18	,	,	PUNCT
hassl-850	70	19	2001	2001	NUM
hassl-850	70	20	)	)	PUNCT
hassl-850	70	21	.	.	PUNCT
hassl-850	71	1	thus	thus	ADV
hassl-850	71	2	,	,	PUNCT
hassl-850	71	3	xbrl	xbrl	PROPN
hassl-850	71	4	has	have	AUX
hassl-850	71	5	been	be	AUX
hassl-850	71	6	considered	consider	VERB
hassl-850	71	7	more	more	ADV
hassl-850	71	8	effective	effective	ADJ
hassl-850	71	9	in	in	ADP
hassl-850	71	10	helping	help	VERB
hassl-850	71	11	with	with	ADP
hassl-850	71	12	decision	decision	NOUN
hassl-850	71	13	making	making	NOUN
hassl-850	71	14	since	since	SCONJ
hassl-850	71	15	it	it	PRON
hassl-850	71	16	better	well	ADV
hassl-850	71	17	captures	capture	VERB
hassl-850	71	18	relevant	relevant	ADJ
hassl-850	71	19	information	information	NOUN
hassl-850	71	20	,	,	PUNCT
hassl-850	71	21	as	as	ADV
hassl-850	71	22	well	well	ADV
hassl-850	71	23	as	as	SCONJ
hassl-850	71	24	it	it	PRON
hassl-850	71	25	updates	update	VERB
hassl-850	71	26	frequently	frequently	ADV
hassl-850	71	27	and	and	CCONJ
hassl-850	71	28	integrates	integrate	VERB
hassl-850	71	29	information	information	NOUN
hassl-850	71	30	(	(	PUNCT
hassl-850	71	31	cong	cong	NOUN
hassl-850	71	32	,	,	PUNCT
hassl-850	71	33	du	du	PROPN
hassl-850	71	34	,	,	PUNCT
hassl-850	71	35	&	&	CCONJ
hassl-850	71	36	feng	feng	PROPN
hassl-850	71	37	,	,	PUNCT
hassl-850	71	38	2008	2008	NUM
hassl-850	71	39	)	)	PUNCT
hassl-850	71	40	.	.	PUNCT
hassl-850	72	1	investors	investor	NOUN
hassl-850	72	2	can	can	AUX
hassl-850	72	3	spend	spend	VERB
hassl-850	72	4	less	less	ADJ
hassl-850	72	5	time	time	NOUN
hassl-850	72	6	looking	look	VERB
hassl-850	72	7	at	at	ADP
hassl-850	72	8	the	the	DET
hassl-850	72	9	risk	risk	NOUN
hassl-850	72	10	information	information	NOUN
hassl-850	72	11	through	through	ADP
hassl-850	72	12	a	a	DET
hassl-850	72	13	standard	standard	ADJ
hassl-850	72	14	text	text	NOUN
hassl-850	72	15	display	display	NOUN
hassl-850	72	16	but	but	CCONJ
hassl-850	72	17	rather	rather	ADV
hassl-850	72	18	through	through	ADP
hassl-850	72	19	a	a	DET
hassl-850	72	20	tagged	tag	VERB
hassl-850	72	21	display	display	NOUN
hassl-850	72	22	format	format	NOUN
hassl-850	72	23	(	(	PUNCT
hassl-850	72	24	arnold	arnold	PROPN
hassl-850	72	25	,	,	PUNCT
hassl-850	72	26	bedard	bedard	PROPN
hassl-850	72	27	,	,	PUNCT
hassl-850	72	28	phillips	phillips	PROPN
hassl-850	72	29	,	,	PUNCT
hassl-850	72	30	&	&	CCONJ
hassl-850	72	31	sutton	sutton	PROPN
hassl-850	72	32	,	,	PUNCT
hassl-850	72	33	2009	2009	NUM
hassl-850	72	34	)	)	PUNCT
hassl-850	72	35	.	.	PUNCT
hassl-850	73	1	birt	birt	ADJ
hassl-850	73	2	,	,	PUNCT
hassl-850	73	3	muthusamy	muthusamy	ADJ
hassl-850	73	4	,	,	PUNCT
hassl-850	73	5	and	and	CCONJ
hassl-850	73	6	bir	bir	NOUN
hassl-850	73	7	(	(	PUNCT
hassl-850	73	8	2017	2017	NUM
hassl-850	73	9	)	)	PUNCT
hassl-850	73	10	revealed	reveal	VERB
hassl-850	73	11	that	that	SCONJ
hassl-850	73	12	businesses	business	NOUN
hassl-850	73	13	found	find	VERB
hassl-850	73	14	xbrl	xbrl	PROPN
hassl-850	73	15	data	data	PROPN
hassl-850	73	16	to	to	PART
hassl-850	73	17	be	be	AUX
hassl-850	73	18	more	more	ADV
hassl-850	73	19	relevant	relevant	ADJ
hassl-850	73	20	compared	compare	VERB
hassl-850	73	21	to	to	ADP
hassl-850	73	22	pdf	pdf	NOUN
hassl-850	73	23	data	datum	NOUN
hassl-850	73	24	in	in	ADP
hassl-850	73	25	their	their	PRON
hassl-850	73	26	profit	profit	NOUN
hassl-850	73	27	-	-	PUNCT
hassl-850	73	28	forecasting	forecasting	NOUN
hassl-850	73	29	decisions	decision	NOUN
hassl-850	73	30	.	.	PUNCT
hassl-850	74	1	in	in	ADP
hassl-850	74	2	addition	addition	NOUN
hassl-850	74	3	,	,	PUNCT
hassl-850	74	4	xbrl	xbrl	PROPN
hassl-850	74	5	provides	provide	VERB
hassl-850	74	6	assurance	assurance	NOUN
hassl-850	74	7	on	on	ADP
hassl-850	74	8	the	the	DET
hassl-850	74	9	quality	quality	NOUN
hassl-850	74	10	of	of	ADP
hassl-850	74	11	the	the	DET
hassl-850	74	12	financial	financial	ADJ
hassl-850	74	13	information	information	NOUN
hassl-850	74	14	disclosed	disclose	VERB
hassl-850	74	15	and	and	CCONJ
hassl-850	74	16	reported	report	VERB
hassl-850	74	17	(	(	PUNCT
hassl-850	74	18	amin	amin	PROPN
hassl-850	74	19	&	&	CCONJ
hassl-850	74	20	mohamed	mohamed	PROPN
hassl-850	74	21	,	,	PUNCT
hassl-850	74	22	2016	2016	NUM
hassl-850	74	23	)	)	PUNCT
hassl-850	74	24	.	.	PUNCT
hassl-850	75	1	2.2	2.2	NUM
hassl-850	75	2	.	.	PUNCT
hassl-850	76	1	practitioners‟	practitioners‟	NOUN
hassl-850	76	2	awareness	awareness	NOUN
hassl-850	76	3	and	and	CCONJ
hassl-850	76	4	understanding	understanding	NOUN
hassl-850	76	5	of	of	ADP
hassl-850	76	6	xbrl	xbrl	PROPN
hassl-850	76	7	one	one	NUM
hassl-850	76	8	of	of	ADP
hassl-850	76	9	the	the	DET
hassl-850	76	10	earliest	early	ADJ
hassl-850	76	11	countries	country	NOUN
hassl-850	76	12	to	to	PART
hassl-850	76	13	adopt	adopt	VERB
hassl-850	76	14	the	the	DET
hassl-850	76	15	xbrl	xbrl	PROPN
hassl-850	76	16	was	be	AUX
hassl-850	76	17	the	the	DET
hassl-850	76	18	us	us	PROPN
hassl-850	76	19	.	.	PUNCT
hassl-850	77	1	cox	cox	PROPN
hassl-850	77	2	(	(	PUNCT
hassl-850	77	3	2006	2006	NUM
hassl-850	77	4	)	)	PUNCT
hassl-850	77	5	emphasised	emphasise	VERB
hassl-850	77	6	that	that	SCONJ
hassl-850	77	7	lack	lack	NOUN
hassl-850	77	8	of	of	ADP
hassl-850	77	9	awareness	awareness	NOUN
hassl-850	77	10	delayed	delay	VERB
hassl-850	77	11	xbrl	xbrl	PROPN
hassl-850	77	12	adoption	adoption	NOUN
hassl-850	77	13	when	when	SCONJ
hassl-850	77	14	he	he	PRON
hassl-850	77	15	found	find	VERB
hassl-850	77	16	10,000	10,000	NUM
hassl-850	77	17	public	public	ADJ
hassl-850	77	18	companies	company	NOUN
hassl-850	77	19	were	be	AUX
hassl-850	77	20	not	not	PART
hassl-850	77	21	aware	aware	ADJ
hassl-850	77	22	of	of	ADP
hassl-850	77	23	xbrl	xbrl	PROPN
hassl-850	77	24	.	.	PUNCT
hassl-850	78	1	he	he	PRON
hassl-850	78	2	believed	believe	VERB
hassl-850	78	3	that	that	SCONJ
hassl-850	78	4	a	a	DET
hassl-850	78	5	lack	lack	NOUN
hassl-850	78	6	of	of	ADP
hassl-850	78	7	understanding	understanding	NOUN
hassl-850	78	8	is	be	AUX
hassl-850	78	9	the	the	DET
hassl-850	78	10	first	first	ADJ
hassl-850	78	11	challenge	challenge	NOUN
hassl-850	78	12	any	any	DET
hassl-850	78	13	country	country	NOUN
hassl-850	78	14	faces	face	VERB
hassl-850	78	15	before	before	ADP
hassl-850	78	16	adopting	adopt	VERB
hassl-850	78	17	xbrl	xbrl	PROPN
hassl-850	78	18	.	.	PUNCT
hassl-850	79	1	this	this	DET
hassl-850	79	2	finding	finding	NOUN
hassl-850	79	3	is	be	AUX
hassl-850	79	4	similar	similar	ADJ
hassl-850	79	5	to	to	PART
hassl-850	79	6	tie	tie	VERB
hassl-850	79	7	(	(	PUNCT
hassl-850	79	8	2005	2005	NUM
hassl-850	79	9	)	)	PUNCT
hassl-850	79	10	that	that	PRON
hassl-850	79	11	found	find	VERB
hassl-850	79	12	lack	lack	NOUN
hassl-850	79	13	of	of	ADP
hassl-850	79	14	general	general	ADJ
hassl-850	79	15	knowledge	knowledge	NOUN
hassl-850	79	16	on	on	ADP
hassl-850	79	17	the	the	DET
hassl-850	79	18	xbrl	xbrl	PROPN
hassl-850	79	19	was	be	AUX
hassl-850	79	20	considered	consider	VERB
hassl-850	79	21	a	a	DET
hassl-850	79	22	challenge	challenge	NOUN
hassl-850	79	23	faced	face	VERB
hassl-850	79	24	by	by	ADP
hassl-850	79	25	certified	certify	VERB
hassl-850	79	26	public	public	ADJ
hassl-850	79	27	accountants	accountant	NOUN
hassl-850	79	28	.	.	PUNCT
hassl-850	80	1	in	in	ADP
hassl-850	80	2	a	a	DET
hassl-850	80	3	study	study	NOUN
hassl-850	80	4	conducted	conduct	VERB
hassl-850	80	5	by	by	ADP
hassl-850	80	6	the	the	DET
hassl-850	80	7	cfa	cfa	PROPN
hassl-850	80	8	institute	institute	PROPN
hassl-850	80	9	on	on	ADP
hassl-850	80	10	xbrl	xbrl	PROPN
hassl-850	80	11	,	,	PUNCT
hassl-850	80	12	they	they	PRON
hassl-850	80	13	found	find	VERB
hassl-850	80	14	various	various	ADJ
hassl-850	80	15	levels	level	NOUN
hassl-850	80	16	of	of	ADP
hassl-850	80	17	awareness	awareness	NOUN
hassl-850	80	18	among	among	ADP
hassl-850	80	19	academics	academic	NOUN
hassl-850	80	20	,	,	PUNCT
hassl-850	80	21	analysts	analyst	NOUN
hassl-850	80	22	,	,	PUNCT
hassl-850	80	23	portfolio	portfolio	NOUN
hassl-850	80	24	managers	manager	NOUN
hassl-850	80	25	,	,	PUNCT
hassl-850	80	26	financial	financial	ADJ
hassl-850	80	27	advisors	advisor	NOUN
hassl-850	80	28	,	,	PUNCT
hassl-850	80	29	investors	investor	NOUN
hassl-850	80	30	,	,	PUNCT
hassl-850	80	31	banking	banking	NOUN
hassl-850	80	32	analysts	analyst	NOUN
hassl-850	80	33	,	,	PUNCT
hassl-850	80	34	and	and	CCONJ
hassl-850	80	35	credit	credit	NOUN
hassl-850	80	36	analysts	analyst	NOUN
hassl-850	80	37	.	.	PUNCT
hassl-850	81	1	throughout	throughout	ADP
hassl-850	81	2	four	four	NUM
hassl-850	81	3	years	year	NOUN
hassl-850	81	4	of	of	ADP
hassl-850	81	5	study	study	NOUN
hassl-850	81	6	,	,	PUNCT
hassl-850	81	7	they	they	PRON
hassl-850	81	8	found	find	VERB
hassl-850	81	9	that	that	SCONJ
hassl-850	81	10	59	59	NUM
hassl-850	81	11	%	%	NOUN
hassl-850	81	12	of	of	ADP
hassl-850	81	13	individuals	individual	NOUN
hassl-850	81	14	were	be	AUX
hassl-850	81	15	unaware	unaware	ADJ
hassl-850	81	16	of	of	ADP
hassl-850	81	17	the	the	DET
hassl-850	81	18	xbrl	xbrl	PROPN
hassl-850	81	19	format	format	NOUN
hassl-850	81	20	in	in	ADP
hassl-850	81	21	2007	2007	NUM
hassl-850	81	22	,	,	PUNCT
hassl-850	81	23	(	(	PUNCT
hassl-850	81	24	cfa	cfa	PROPN
hassl-850	81	25	institute	institute	PROPN
hassl-850	81	26	,	,	PUNCT
hassl-850	81	27	2018	2018	NUM
hassl-850	81	28	)	)	PUNCT
hassl-850	81	29	.	.	PUNCT
hassl-850	82	1	that	that	PRON
hassl-850	82	2	increased	increase	VERB
hassl-850	82	3	to	to	ADP
hassl-850	82	4	55	55	NUM
hassl-850	82	5	%	%	NOUN
hassl-850	82	6	in	in	ADP
hassl-850	82	7	2009	2009	NUM
hassl-850	82	8	(	(	PUNCT
hassl-850	82	9	cfa	cfa	PROPN
hassl-850	82	10	institute	institute	PROPN
hassl-850	82	11	market	market	NOUN
hassl-850	82	12	intelligence	intelligence	NOUN
hassl-850	82	13	,	,	PUNCT
hassl-850	82	14	2009	2009	NUM
hassl-850	82	15	)	)	PUNCT
hassl-850	82	16	,	,	PUNCT
hassl-850	82	17	53	53	NUM
hassl-850	82	18	%	%	NOUN
hassl-850	82	19	in	in	ADP
hassl-850	82	20	2011	2011	NUM
hassl-850	82	21	(	(	PUNCT
hassl-850	82	22	cfa	cfa	PROPN
hassl-850	82	23	institute	institute	PROPN
hassl-850	82	24	market	market	NOUN
hassl-850	82	25	intelligence	intelligence	NOUN
hassl-850	82	26	,	,	PUNCT
hassl-850	82	27	2011	2011	NUM
hassl-850	82	28	)	)	PUNCT
hassl-850	82	29	,	,	PUNCT
hassl-850	82	30	and	and	CCONJ
hassl-850	82	31	55	55	NUM
hassl-850	82	32	%	%	NOUN
hassl-850	82	33	in	in	ADP
hassl-850	82	34	2016	2016	NUM
hassl-850	82	35	(	(	PUNCT
hassl-850	82	36	cfa	cfa	PROPN
hassl-850	82	37	institute	institute	PROPN
hassl-850	82	38	market	market	NOUN
hassl-850	82	39	intelligence	intelligence	NOUN
hassl-850	82	40	,	,	PUNCT
hassl-850	82	41	2016	2016	NUM
hassl-850	82	42	)	)	PUNCT
hassl-850	82	43	.	.	PUNCT
hassl-850	83	1	however	however	ADV
hassl-850	83	2	,	,	PUNCT
hassl-850	83	3	while	while	SCONJ
hassl-850	83	4	more	more	ADJ
hassl-850	83	5	companies	company	NOUN
hassl-850	83	6	became	become	VERB
hassl-850	83	7	aware	aware	ADJ
hassl-850	83	8	of	of	ADP
hassl-850	83	9	xbrl	xbrl	PROPN
hassl-850	83	10	,	,	PUNCT
hassl-850	83	11	the	the	DET
hassl-850	83	12	plans	plan	NOUN
hassl-850	83	13	to	to	PART
hassl-850	83	14	use	use	VERB
hassl-850	83	15	xbrl	xbrl	PROPN
hassl-850	83	16	in	in	ADP
hassl-850	83	17	financial	financial	ADJ
hassl-850	83	18	reporting	reporting	NOUN
hassl-850	83	19	were	be	AUX
hassl-850	83	20	much	much	ADV
hassl-850	83	21	lower	low	ADJ
hassl-850	83	22	.	.	PUNCT
hassl-850	84	1	it	it	PRON
hassl-850	84	2	was	be	AUX
hassl-850	84	3	9	9	NUM
hassl-850	84	4	%	%	NOUN
hassl-850	84	5	in	in	ADP
hassl-850	84	6	2007	2007	NUM
hassl-850	84	7	(	(	PUNCT
hassl-850	84	8	cfa	cfa	PROPN
hassl-850	84	9	institute	institute	PROPN
hassl-850	84	10	,	,	PUNCT
hassl-850	84	11	2008	2008	NUM
hassl-850	84	12	)	)	PUNCT
hassl-850	84	13	,	,	PUNCT
hassl-850	84	14	11	11	NUM
hassl-850	84	15	%	%	NOUN
hassl-850	84	16	in	in	ADP
hassl-850	84	17	2009	2009	NUM
hassl-850	84	18	(	(	PUNCT
hassl-850	84	19	cfa	cfa	PROPN
hassl-850	84	20	institute	institute	PROPN
hassl-850	84	21	,	,	PUNCT
hassl-850	84	22	2009	2009	NUM
hassl-850	84	23	)	)	PUNCT
hassl-850	84	24	,	,	PUNCT
hassl-850	84	25	9	9	NUM
hassl-850	84	26	%	%	NOUN
hassl-850	84	27	in	in	ADP
hassl-850	84	28	2011	2011	NUM
hassl-850	84	29	(	(	PUNCT
hassl-850	84	30	cfa	cfa	PROPN
hassl-850	84	31	institute	institute	PROPN
hassl-850	84	32	,	,	PUNCT
hassl-850	84	33	2011	2011	NUM
hassl-850	84	34	)	)	PUNCT
hassl-850	84	35	,	,	PUNCT
hassl-850	84	36	and	and	CCONJ
hassl-850	84	37	10	10	NUM
hassl-850	84	38	%	%	NOUN
hassl-850	84	39	in	in	ADP
hassl-850	84	40	2016	2016	NUM
hassl-850	84	41	(	(	PUNCT
hassl-850	84	42	cfa	cfa	PROPN
hassl-850	84	43	institute	institute	PROPN
hassl-850	84	44	,	,	PUNCT
hassl-850	84	45	2016	2016	NUM
hassl-850	84	46	)	)	PUNCT
hassl-850	84	47	.	.	PUNCT
hassl-850	85	1	furthermore	furthermore	ADV
hassl-850	85	2	,	,	PUNCT
hassl-850	85	3	the	the	DET
hassl-850	85	4	asia	asia	PROPN
hassl-850	85	5	pacific	pacific	PROPN
hassl-850	85	6	region	region	PROPN
hassl-850	85	7	showed	show	VERB
hassl-850	85	8	a	a	DET
hassl-850	85	9	much	much	ADV
hassl-850	85	10	lower	low	ADJ
hassl-850	85	11	level	level	NOUN
hassl-850	85	12	of	of	ADP
hassl-850	85	13	awareness	awareness	NOUN
hassl-850	85	14	compared	compare	VERB
hassl-850	85	15	with	with	ADP
hassl-850	85	16	the	the	DET
hassl-850	85	17	usa	usa	PROPN
hassl-850	85	18	(	(	PUNCT
hassl-850	85	19	52	52	NUM
hassl-850	85	20	%	%	NOUN
hassl-850	85	21	)	)	PUNCT
hassl-850	85	22	in	in	ADP
hassl-850	85	23	the	the	DET
hassl-850	85	24	year	year	NOUN
hassl-850	85	25	2009	2009	NUM
hassl-850	85	26	(	(	PUNCT
hassl-850	85	27	cfa	cfa	PROPN
hassl-850	85	28	institute	institute	PROPN
hassl-850	85	29	,	,	PUNCT
hassl-850	85	30	2009	2009	NUM
hassl-850	85	31	)	)	PUNCT
hassl-850	85	32	.	.	PUNCT
hassl-850	86	1	another	another	DET
hassl-850	86	2	study	study	NOUN
hassl-850	86	3	done	do	VERB
hassl-850	86	4	by	by	ADP
hassl-850	86	5	venkatesh	venkatesh	PROPN
hassl-850	86	6	and	and	CCONJ
hassl-850	86	7	armitage	armitage	PROPN
hassl-850	86	8	(	(	PUNCT
hassl-850	86	9	2012	2012	NUM
hassl-850	86	10	)	)	PUNCT
hassl-850	86	11	found	find	VERB
hassl-850	86	12	low	low	ADJ
hassl-850	86	13	levels	level	NOUN
hassl-850	86	14	of	of	ADP
hassl-850	86	15	awareness	awareness	NOUN
hassl-850	86	16	among	among	ADP
hassl-850	86	17	accountants	accountant	NOUN
hassl-850	86	18	and	and	CCONJ
hassl-850	86	19	auditors	auditor	NOUN
hassl-850	86	20	(	(	PUNCT
hassl-850	86	21	43.6	43.6	NUM
hassl-850	86	22	%	%	NOUN
hassl-850	86	23	)	)	PUNCT
hassl-850	86	24	knowing	know	VERB
hassl-850	86	25	only	only	ADV
hassl-850	86	26	a	a	DET
hassl-850	86	27	few	few	ADJ
hassl-850	86	28	details	detail	NOUN
hassl-850	86	29	about	about	ADP
hassl-850	86	30	xbrl	xbrl	PROPN
hassl-850	86	31	,	,	PUNCT
hassl-850	86	32	17.9	17.9	NUM
hassl-850	86	33	%	%	NOUN
hassl-850	86	34	have	have	AUX
hassl-850	86	35	gained	gain	VERB
hassl-850	86	36	moderate	moderate	ADJ
hassl-850	86	37	levels	level	NOUN
hassl-850	86	38	of	of	ADP
hassl-850	86	39	knowledge	knowledge	NOUN
hassl-850	86	40	and	and	CCONJ
hassl-850	86	41	less	less	ADJ
hassl-850	86	42	than	than	ADP
hassl-850	86	43	50	50	NUM
hassl-850	86	44	%	%	NOUN
hassl-850	86	45	(	(	PUNCT
hassl-850	86	46	30.8	30.8	NUM
hassl-850	86	47	%	%	NOUN
hassl-850	86	48	)	)	PUNCT
hassl-850	86	49	had	have	AUX
hassl-850	86	50	indicated	indicate	VERB
hassl-850	86	51	possessing	possess	VERB
hassl-850	86	52	a	a	DET
hassl-850	86	53	high	high	ADJ
hassl-850	86	54	level	level	NOUN
hassl-850	86	55	of	of	ADP
hassl-850	86	56	knowledge	knowledge	NOUN
hassl-850	86	57	about	about	ADP
hassl-850	86	58	the	the	DET
hassl-850	86	59	xbrl	xbrl	PROPN
hassl-850	86	60	format	format	NOUN
hassl-850	86	61	.	.	PUNCT
hassl-850	87	1	this	this	PRON
hassl-850	87	2	is	be	AUX
hassl-850	87	3	similar	similar	ADJ
hassl-850	87	4	to	to	ADP
hassl-850	87	5	the	the	DET
hassl-850	87	6	malaysia	malaysia	PROPN
hassl-850	87	7	awareness	awareness	NOUN
hassl-850	87	8	of	of	ADP
hassl-850	87	9	xbrl	xbrl	PROPN
hassl-850	87	10	(	(	PUNCT
hassl-850	87	11	ghani	ghani	PROPN
hassl-850	87	12	et	et	PROPN
hassl-850	87	13	al	al	PROPN
hassl-850	87	14	.	.	PROPN
hassl-850	87	15	,	,	PUNCT
hassl-850	87	16	2014	2014	NUM
hassl-850	87	17	;	;	PUNCT
hassl-850	87	18	ilias	ilias	PROPN
hassl-850	87	19	,	,	PUNCT
hassl-850	87	20	razak	razak	PROPN
hassl-850	87	21	,	,	PUNCT
hassl-850	87	22	&	&	CCONJ
hassl-850	87	23	razak	razak	PROPN
hassl-850	87	24	,	,	PUNCT
hassl-850	87	25	2015	2015	NUM
hassl-850	87	26	)	)	PUNCT
hassl-850	87	27	.	.	PUNCT
hassl-850	88	1	with	with	ADP
hassl-850	88	2	xbrl	xbrl	PROPN
hassl-850	88	3	being	be	AUX
hassl-850	88	4	in	in	ADP
hassl-850	88	5	the	the	DET
hassl-850	88	6	early	early	ADJ
hassl-850	88	7	stage	stage	NOUN
hassl-850	88	8	in	in	ADP
hassl-850	88	9	south	south	PROPN
hassl-850	88	10	africa	africa	PROPN
hassl-850	88	11	,	,	PUNCT
hassl-850	88	12	about	about	ADV
hassl-850	88	13	89	89	NUM
hassl-850	88	14	%	%	NOUN
hassl-850	88	15	chartered	chartered	ADJ
hassl-850	88	16	accountants	accountant	NOUN
hassl-850	88	17	have	have	AUX
hassl-850	88	18	never	never	ADV
hassl-850	88	19	heard	hear	VERB
hassl-850	88	20	about	about	ADP
hassl-850	88	21	xbrl	xbrl	PROPN
hassl-850	88	22	,	,	PUNCT
hassl-850	88	23	and	and	CCONJ
hassl-850	88	24	only	only	ADV
hassl-850	88	25	17	17	NUM
hassl-850	88	26	%	%	NOUN
hassl-850	88	27	were	be	AUX
hassl-850	88	28	not	not	PART
hassl-850	88	29	interested	interested	ADJ
hassl-850	88	30	in	in	ADP
hassl-850	88	31	learning	learn	VERB
hassl-850	88	32	more	more	ADJ
hassl-850	88	33	about	about	ADP
hassl-850	88	34	the	the	DET
hassl-850	88	35	format	format	NOUN
hassl-850	88	36	(	(	PUNCT
hassl-850	88	37	nel	nel	PROPN
hassl-850	88	38	&	&	CCONJ
hassl-850	88	39	steenkamp	steenkamp	PROPN
hassl-850	88	40	,	,	PUNCT
hassl-850	88	41	2008	2008	NUM
hassl-850	88	42	)	)	PUNCT
hassl-850	88	43	.	.	PUNCT
hassl-850	89	1	this	this	DET
hassl-850	89	2	unawareness	unawareness	NOUN
hassl-850	89	3	issue	issue	NOUN
hassl-850	89	4	is	be	AUX
hassl-850	89	5	similar	similar	ADJ
hassl-850	89	6	to	to	ADP
hassl-850	89	7	that	that	PRON
hassl-850	89	8	in	in	ADP
hassl-850	89	9	the	the	DET
hassl-850	89	10	uk	uk	PROPN
hassl-850	89	11	where	where	SCONJ
hassl-850	89	12	dunne	dunne	PROPN
hassl-850	89	13	et	et	PROPN
hassl-850	89	14	al	al	PROPN
hassl-850	89	15	.	.	PROPN
hassl-850	90	1	(	(	PUNCT
hassl-850	90	2	2009	2009	NUM
hassl-850	90	3	)	)	PUNCT
hassl-850	90	4	has	have	AUX
hassl-850	90	5	found	find	VERB
hassl-850	90	6	that	that	SCONJ
hassl-850	90	7	most	most	ADJ
hassl-850	90	8	of	of	ADP
hassl-850	90	9	the	the	DET
hassl-850	90	10	accountants	accountant	NOUN
hassl-850	90	11	,	,	PUNCT
hassl-850	90	12	tax	tax	NOUN
hassl-850	90	13	practitioners	practitioner	NOUN
hassl-850	90	14	and	and	CCONJ
hassl-850	90	15	users	user	NOUN
hassl-850	90	16	were	be	AUX
hassl-850	90	17	not	not	PART
hassl-850	90	18	aware	aware	ADJ
hassl-850	90	19	of	of	ADP
hassl-850	90	20	the	the	DET
hassl-850	90	21	benefits	benefit	NOUN
hassl-850	90	22	of	of	ADP
hassl-850	90	23	the	the	DET
hassl-850	90	24	xbrl	xbrl	PROPN
hassl-850	90	25	format	format	NOUN
hassl-850	90	26	.	.	PUNCT
hassl-850	91	1	they	they	PRON
hassl-850	91	2	do	do	AUX
hassl-850	91	3	not	not	PART
hassl-850	91	4	know	know	VERB
hassl-850	91	5	the	the	DET
hassl-850	91	6	benefits	benefit	NOUN
hassl-850	91	7	of	of	ADP
hassl-850	91	8	the	the	DET
hassl-850	91	9	xbrl	xbrl	PROPN
hassl-850	91	10	format	format	NOUN
hassl-850	91	11	or	or	CCONJ
hassl-850	91	12	the	the	DET
hassl-850	91	13	obstacles	obstacle	NOUN
hassl-850	91	14	of	of	ADP
hassl-850	91	15	xbrl	xbrl	PROPN
hassl-850	91	16	adoption	adoption	PROPN
hassl-850	91	17	.	.	PUNCT
hassl-850	92	1	in	in	ADP
hassl-850	92	2	germany	germany	PROPN
hassl-850	92	3	,	,	PUNCT
hassl-850	92	4	they	they	PRON
hassl-850	92	5	also	also	ADV
hassl-850	92	6	showed	show	VERB
hassl-850	92	7	a	a	DET
hassl-850	92	8	low	low	ADJ
hassl-850	92	9	awareness	awareness	NOUN
hassl-850	92	10	and	and	CCONJ
hassl-850	92	11	limited	limited	ADJ
hassl-850	92	12	knowledge	knowledge	NOUN
hassl-850	92	13	of	of	ADP
hassl-850	92	14	xbrl	xbrl	PROPN
hassl-850	92	15	(	(	PUNCT
hassl-850	92	16	felden	felden	ADJ
hassl-850	92	17	,	,	PUNCT
hassl-850	92	18	2011	2011	NUM
hassl-850	92	19	)	)	PUNCT
hassl-850	92	20	.	.	PUNCT
hassl-850	93	1	likewise	likewise	ADV
hassl-850	93	2	in	in	ADP
hassl-850	93	3	italy	italy	PROPN
hassl-850	93	4	,	,	PUNCT
hassl-850	93	5	rosa	rosa	PROPN
hassl-850	93	6	and	and	CCONJ
hassl-850	93	7	caserio	caserio	PROPN
hassl-850	93	8	(	(	PUNCT
hassl-850	93	9	2013	2013	NUM
hassl-850	93	10	)	)	PUNCT
hassl-850	93	11	have	have	AUX
hassl-850	93	12	noted	note	VERB
hassl-850	93	13	that	that	SCONJ
hassl-850	93	14	the	the	DET
hassl-850	93	15	independent	independent	ADJ
hassl-850	93	16	auditors‟	auditors‟	PROPN
hassl-850	93	17	knowledge	knowledge	NOUN
hassl-850	93	18	about	about	ADP
hassl-850	93	19	xbrl	xbrl	PROPN
hassl-850	93	20	can	can	AUX
hassl-850	93	21	be	be	AUX
hassl-850	93	22	considered	consider	VERB
hassl-850	93	23	quite	quite	ADV
hassl-850	93	24	low	low	ADJ
hassl-850	93	25	even	even	ADV
hassl-850	93	26	though	though	SCONJ
hassl-850	93	27	it	it	PRON
hassl-850	93	28	is	be	AUX
hassl-850	93	29	a	a	DET
hassl-850	93	30	mandatory	mandatory	ADJ
hassl-850	93	31	requirement	requirement	NOUN
hassl-850	93	32	for	for	ADP
hassl-850	93	33	italian	italian	ADJ
hassl-850	93	34	unlisted	unlisted	ADJ
hassl-850	93	35	companies	company	NOUN
hassl-850	93	36	to	to	PART
hassl-850	93	37	report	report	VERB
hassl-850	93	38	financial	financial	ADJ
hassl-850	93	39	statement	statement	NOUN
hassl-850	93	40	in	in	ADP
hassl-850	93	41	xbrl	xbrl	PROPN
hassl-850	93	42	.	.	PUNCT
hassl-850	94	1	the	the	DET
hassl-850	94	2	study	study	NOUN
hassl-850	94	3	done	do	VERB
hassl-850	94	4	by	by	ADP
hassl-850	94	5	pinsker	pinsker	NOUN
hassl-850	94	6	(	(	PUNCT
hassl-850	94	7	2003	2003	NUM
hassl-850	94	8	)	)	PUNCT
hassl-850	94	9	showed	show	VERB
hassl-850	94	10	companies	company	NOUN
hassl-850	94	11	had	have	VERB
hassl-850	94	12	a	a	DET
hassl-850	94	13	low	low	ADJ
hassl-850	94	14	level	level	NOUN
hassl-850	94	15	of	of	ADP
hassl-850	94	16	knowledge	knowledge	NOUN
hassl-850	94	17	and	and	CCONJ
hassl-850	94	18	experience	experience	NOUN
hassl-850	94	19	related	relate	VERB
hassl-850	94	20	to	to	ADP
hassl-850	94	21	xbrl	xbrl	PROPN
hassl-850	94	22	which	which	PRON
hassl-850	94	23	is	be	AUX
hassl-850	94	24	due	due	ADJ
hassl-850	94	25	to	to	ADP
hassl-850	94	26	the	the	DET
hassl-850	94	27	new	new	ADJ
hassl-850	94	28	xbrl	xbrl	PROPN
hassl-850	94	29	software	software	PROPN
hassl-850	94	30	.	.	PUNCT
hassl-850	95	1	hutton	hutton	PROPN
hassl-850	95	2	,	,	PUNCT
hassl-850	95	3	goldstein	goldstein	PROPN
hassl-850	95	4	,	,	PUNCT
hassl-850	95	5	and	and	CCONJ
hassl-850	95	6	piemonte	piemonte	NOUN
hassl-850	95	7	(	(	PUNCT
hassl-850	95	8	2013	2013	NUM
hassl-850	95	9	)	)	PUNCT
hassl-850	95	10	emphasised	emphasise	VERB
hassl-850	95	11	a	a	DET
hassl-850	95	12	few	few	ADJ
hassl-850	95	13	reasons	reason	NOUN
hassl-850	95	14	for	for	ADP
hassl-850	95	15	the	the	DET
hassl-850	95	16	low	low	ADJ
hassl-850	95	17	awareness	awareness	NOUN
hassl-850	95	18	and	and	CCONJ
hassl-850	95	19	use	use	NOUN
hassl-850	95	20	of	of	ADP
hassl-850	95	21	the	the	DET
hassl-850	95	22	technology	technology	NOUN
hassl-850	95	23	which	which	PRON
hassl-850	95	24	is	be	AUX
hassl-850	95	25	due	due	ADJ
hassl-850	95	26	to	to	ADP
hassl-850	95	27	most	most	ADJ
hassl-850	95	28	analysts	analyst	NOUN
hassl-850	95	29	using	use	VERB
hassl-850	95	30	data	datum	NOUN
hassl-850	95	31	that	that	PRON
hassl-850	95	32	has	have	AUX
hassl-850	95	33	been	be	AUX
hassl-850	95	34	compiled	compile	VERB
hassl-850	95	35	by	by	ADP
hassl-850	95	36	data	datum	NOUN
hassl-850	95	37	providers	provider	NOUN
hassl-850	95	38	with	with	ADP
hassl-850	95	39	limited	limited	ADJ
hassl-850	95	40	data	datum	NOUN
hassl-850	95	41	available	available	ADJ
hassl-850	95	42	.	.	PUNCT
hassl-850	96	1	while	while	SCONJ
hassl-850	96	2	troshani	troshani	PROPN
hassl-850	96	3	and	and	CCONJ
hassl-850	96	4	doolin	doolin	PROPN
hassl-850	96	5	(	(	PUNCT
hassl-850	96	6	2007	2007	NUM
hassl-850	96	7	)	)	PUNCT
hassl-850	96	8	believe	believe	VERB
hassl-850	96	9	that	that	SCONJ
hassl-850	96	10	the	the	DET
hassl-850	96	11	limited	limited	ADJ
hassl-850	96	12	awareness	awareness	NOUN
hassl-850	96	13	stems	stem	VERB
hassl-850	96	14	from	from	ADP
hassl-850	96	15	a	a	DET
hassl-850	96	16	lack	lack	NOUN
hassl-850	96	17	of	of	ADP
hassl-850	96	18	education	education	NOUN
hassl-850	96	19	that	that	SCONJ
hassl-850	96	20	organisations	organisation	NOUN
hassl-850	96	21	provide	provide	VERB
hassl-850	96	22	to	to	ADP
hassl-850	96	23	employees	employee	NOUN
hassl-850	96	24	,	,	PUNCT
hassl-850	96	25	as	as	ADV
hassl-850	96	26	well	well	ADV
hassl-850	96	27	as	as	ADP
hassl-850	96	28	,	,	PUNCT
hassl-850	96	29	there	there	PRON
hassl-850	96	30	are	be	VERB
hassl-850	96	31	insufficient	insufficient	ADJ
hassl-850	96	32	resources	resource	NOUN
hassl-850	96	33	humanities	humanity	NOUN
hassl-850	96	34	and	and	CCONJ
hassl-850	96	35	social	social	ADJ
hassl-850	96	36	sciences	science	NOUN
hassl-850	96	37	letters	letter	NOUN
hassl-850	96	38	,	,	PUNCT
hassl-850	96	39	2020	2020	NUM
hassl-850	96	40	,	,	PUNCT
hassl-850	96	41	8(2	8(2	NUM
hassl-850	96	42	):	):	PUNCT
hassl-850	96	43	202	202	NUM
hassl-850	96	44	-	-	SYM
hassl-850	96	45	214	214	NUM
hassl-850	96	46	205	205	NUM
hassl-850	96	47	©	©	PROPN
hassl-850	96	48	2020	2020	NUM
hassl-850	96	49	conscientia	conscientia	PROPN
hassl-850	96	50	beam	beam	PROPN
hassl-850	96	51	.	.	PUNCT
hassl-850	97	1	all	all	DET
hassl-850	97	2	rights	right	NOUN
hassl-850	97	3	reserved	reserve	VERB
hassl-850	97	4	.	.	PUNCT
hassl-850	98	1	available	available	ADJ
hassl-850	98	2	to	to	PART
hassl-850	98	3	promote	promote	VERB
hassl-850	98	4	xbrl	xbrl	PROPN
hassl-850	98	5	and	and	CCONJ
hassl-850	98	6	process	process	NOUN
hassl-850	98	7	is	be	AUX
hassl-850	98	8	continuously	continuously	ADV
hassl-850	98	9	changing	change	VERB
hassl-850	98	10	in	in	ADP
hassl-850	98	11	the	the	DET
hassl-850	98	12	accounting	accounting	NOUN
hassl-850	98	13	arena	arena	NOUN
hassl-850	98	14	.	.	PUNCT
hassl-850	99	1	these	these	DET
hassl-850	99	2	factors	factor	NOUN
hassl-850	99	3	of	of	ADP
hassl-850	99	4	low	low	ADJ
hassl-850	99	5	awareness	awareness	NOUN
hassl-850	99	6	are	be	AUX
hassl-850	99	7	in	in	ADP
hassl-850	99	8	line	line	NOUN
hassl-850	99	9	with	with	ADP
hassl-850	99	10	rosa	rosa	PROPN
hassl-850	99	11	and	and	CCONJ
hassl-850	99	12	caserio	caserio	PROPN
hassl-850	99	13	(	(	PUNCT
hassl-850	99	14	2013	2013	NUM
hassl-850	99	15	)	)	PUNCT
hassl-850	99	16	who	who	PRON
hassl-850	99	17	believe	believe	VERB
hassl-850	99	18	that	that	SCONJ
hassl-850	99	19	auditors	auditor	NOUN
hassl-850	99	20	will	will	AUX
hassl-850	99	21	be	be	AUX
hassl-850	99	22	more	more	ADV
hassl-850	99	23	interested	interested	ADJ
hassl-850	99	24	if	if	SCONJ
hassl-850	99	25	the	the	DET
hassl-850	99	26	information	information	NOUN
hassl-850	99	27	on	on	ADP
hassl-850	99	28	xbrl	xbrl	PROPN
hassl-850	99	29	is	be	AUX
hassl-850	99	30	available	available	ADJ
hassl-850	99	31	,	,	PUNCT
hassl-850	99	32	sufficient	sufficient	ADJ
hassl-850	99	33	,	,	PUNCT
hassl-850	99	34	and	and	CCONJ
hassl-850	99	35	when	when	SCONJ
hassl-850	99	36	the	the	DET
hassl-850	99	37	organisations	organisation	NOUN
hassl-850	99	38	find	find	VERB
hassl-850	99	39	ways	way	NOUN
hassl-850	99	40	to	to	PART
hassl-850	99	41	reduce	reduce	VERB
hassl-850	99	42	the	the	DET
hassl-850	99	43	cultural	cultural	ADJ
hassl-850	99	44	resistance	resistance	NOUN
hassl-850	99	45	to	to	ADP
hassl-850	99	46	the	the	DET
hassl-850	99	47	innovations	innovation	NOUN
hassl-850	99	48	.	.	PUNCT
hassl-850	100	1	2.3	2.3	NUM
hassl-850	100	2	.	.	PUNCT
hassl-850	101	1	practitioners‟	practitioners‟	PROPN
hassl-850	101	2	readiness	readiness	NOUN
hassl-850	101	3	of	of	ADP
hassl-850	101	4	xbrl	xbrl	PROPN
hassl-850	101	5	technology	technology	PROPN
hassl-850	101	6	readiness	readiness	NOUN
hassl-850	101	7	among	among	ADP
hassl-850	101	8	users	user	NOUN
hassl-850	101	9	is	be	AUX
hassl-850	101	10	relevant	relevant	ADJ
hassl-850	101	11	to	to	ADP
hassl-850	101	12	ensuring	ensure	VERB
hassl-850	101	13	a	a	DET
hassl-850	101	14	successful	successful	ADJ
hassl-850	101	15	xbrl	xbrl	PROPN
hassl-850	101	16	adoption	adoption	NOUN
hassl-850	101	17	.	.	PUNCT
hassl-850	102	1	this	this	DET
hassl-850	102	2	“	"	PUNCT
hassl-850	102	3	readiness	readiness	NOUN
hassl-850	102	4	factor	factor	NOUN
hassl-850	102	5	”	"	PUNCT
hassl-850	102	6	has	have	AUX
hassl-850	102	7	been	be	AUX
hassl-850	102	8	studied	study	VERB
hassl-850	102	9	to	to	PART
hassl-850	102	10	see	see	VERB
hassl-850	102	11	what	what	PRON
hassl-850	102	12	factors	factor	NOUN
hassl-850	102	13	are	be	AUX
hassl-850	102	14	driving	drive	VERB
hassl-850	102	15	or	or	CCONJ
hassl-850	102	16	inhibiting	inhibit	VERB
hassl-850	102	17	businesses	business	NOUN
hassl-850	102	18	from	from	ADP
hassl-850	102	19	using	use	VERB
hassl-850	102	20	xbrl	xbrl	PROPN
hassl-850	102	21	in	in	ADP
hassl-850	102	22	places	place	NOUN
hassl-850	102	23	such	such	ADJ
hassl-850	102	24	as	as	ADP
hassl-850	102	25	australia	australia	PROPN
hassl-850	102	26	(	(	PUNCT
hassl-850	102	27	troshani	troshani	PROPN
hassl-850	102	28	&	&	CCONJ
hassl-850	102	29	doolin	doolin	PROPN
hassl-850	102	30	,	,	PUNCT
hassl-850	102	31	2007	2007	NUM
hassl-850	102	32	)	)	PUNCT
hassl-850	102	33	,	,	PUNCT
hassl-850	102	34	us	we	PRON
hassl-850	102	35	(	(	PUNCT
hassl-850	102	36	janvrin	janvrin	PROPN
hassl-850	102	37	&	&	CCONJ
hassl-850	102	38	no	no	PRON
hassl-850	102	39	,	,	PUNCT
hassl-850	102	40	2012	2012	NUM
hassl-850	102	41	)	)	PUNCT
hassl-850	102	42	,	,	PUNCT
hassl-850	102	43	and	and	CCONJ
hassl-850	102	44	nz	nz	NOUN
hassl-850	102	45	(	(	PUNCT
hassl-850	102	46	cordery	cordery	NOUN
hassl-850	102	47	et	et	PROPN
hassl-850	102	48	al	al	PROPN
hassl-850	102	49	.	.	PROPN
hassl-850	102	50	,	,	PUNCT
hassl-850	102	51	2011	2011	NUM
hassl-850	102	52	)	)	PUNCT
hassl-850	102	53	.	.	PUNCT
hassl-850	103	1	another	another	DET
hassl-850	103	2	study	study	NOUN
hassl-850	103	3	identified	identify	VERB
hassl-850	103	4	the	the	DET
hassl-850	103	5	following	follow	VERB
hassl-850	103	6	factors	factor	NOUN
hassl-850	103	7	related	relate	VERB
hassl-850	103	8	to	to	ADP
hassl-850	103	9	technology	technology	NOUN
hassl-850	103	10	readiness	readiness	NOUN
hassl-850	103	11	(	(	PUNCT
hassl-850	103	12	parasuraman	parasuraman	NOUN
hassl-850	103	13	&	&	CCONJ
hassl-850	103	14	colby	colby	PROPN
hassl-850	103	15	,	,	PUNCT
hassl-850	103	16	2015	2015	NUM
hassl-850	103	17	)	)	PUNCT
hassl-850	103	18	among	among	ADP
hassl-850	103	19	end	end	NOUN
hassl-850	103	20	-	-	PUNCT
hassl-850	103	21	users	user	NOUN
hassl-850	103	22	:	:	PUNCT
hassl-850	103	23	optimism	optimism	NOUN
hassl-850	103	24	,	,	PUNCT
hassl-850	103	25	innovativeness	innovativeness	NOUN
hassl-850	103	26	,	,	PUNCT
hassl-850	103	27	discomfort	discomfort	NOUN
hassl-850	103	28	,	,	PUNCT
hassl-850	103	29	and	and	CCONJ
hassl-850	103	30	insecurity	insecurity	NOUN
hassl-850	103	31	.	.	PUNCT
hassl-850	104	1	in	in	ADP
hassl-850	104	2	the	the	DET
hassl-850	104	3	xbrl	xbrl	PROPN
hassl-850	104	4	context	context	PROPN
hassl-850	104	5	,	,	PUNCT
hassl-850	104	6	miller	miller	PROPN
hassl-850	104	7	(	(	PUNCT
hassl-850	104	8	2008	2008	NUM
hassl-850	104	9	)	)	PUNCT
hassl-850	104	10	and	and	CCONJ
hassl-850	104	11	ilias	ilias	PROPN
hassl-850	104	12	(	(	PUNCT
hassl-850	104	13	2017	2017	NUM
hassl-850	104	14	)	)	PUNCT
hassl-850	104	15	emphasised	emphasise	VERB
hassl-850	104	16	that	that	SCONJ
hassl-850	104	17	users	user	NOUN
hassl-850	104	18	need	need	VERB
hassl-850	104	19	to	to	PART
hassl-850	104	20	attend	attend	VERB
hassl-850	104	21	trainings	training	NOUN
hassl-850	104	22	in	in	ADP
hassl-850	104	23	order	order	NOUN
hassl-850	104	24	to	to	PART
hassl-850	104	25	ensure	ensure	VERB
hassl-850	104	26	readiness	readiness	NOUN
hassl-850	104	27	to	to	PART
hassl-850	104	28	use	use	VERB
hassl-850	104	29	xbrl	xbrl	PROPN
hassl-850	104	30	.	.	PUNCT
hassl-850	105	1	2.4	2.4	NUM
hassl-850	105	2	.	.	PUNCT
hassl-850	106	1	technology	technology	NOUN
hassl-850	106	2	readiness	readiness	NOUN
hassl-850	106	3	there	there	PRON
hassl-850	106	4	are	be	VERB
hassl-850	106	5	two	two	NUM
hassl-850	106	6	theories	theory	NOUN
hassl-850	106	7	that	that	SCONJ
hassl-850	106	8	experts	expert	NOUN
hassl-850	106	9	consider	consider	VERB
hassl-850	106	10	the	the	DET
hassl-850	106	11	foundation	foundation	NOUN
hassl-850	106	12	for	for	ADP
hassl-850	106	13	the	the	DET
hassl-850	106	14	current	current	ADJ
hassl-850	106	15	study	study	NOUN
hassl-850	106	16	namely	namely	ADV
hassl-850	106	17	the	the	DET
hassl-850	106	18	technology	technology	NOUN
hassl-850	106	19	readiness	readiness	NOUN
hassl-850	106	20	index	index	NOUN
hassl-850	106	21	(	(	PUNCT
hassl-850	106	22	tri	tri	PROPN
hassl-850	106	23	,	,	PUNCT
hassl-850	106	24	2.0	2.0	NUM
hassl-850	106	25	)	)	PUNCT
hassl-850	106	26	parasuraman	parasuraman	NOUN
hassl-850	106	27	and	and	CCONJ
hassl-850	106	28	colby	colby	NOUN
hassl-850	106	29	(	(	PUNCT
hassl-850	106	30	2015	2015	NUM
hassl-850	106	31	)	)	PUNCT
hassl-850	106	32	and	and	CCONJ
hassl-850	106	33	the	the	DET
hassl-850	106	34	technology	technology	NOUN
hassl-850	106	35	acceptance	acceptance	NOUN
hassl-850	106	36	model	model	NOUN
hassl-850	106	37	(	(	PUNCT
hassl-850	106	38	tam	tam	PROPN
hassl-850	106	39	)	)	PUNCT
hassl-850	106	40	.	.	PUNCT
hassl-850	107	1	the	the	DET
hassl-850	107	2	integration	integration	NOUN
hassl-850	107	3	of	of	ADP
hassl-850	107	4	tri	tri	PROPN
hassl-850	107	5	with	with	ADP
hassl-850	107	6	other	other	ADJ
hassl-850	107	7	models	model	NOUN
hassl-850	107	8	is	be	AUX
hassl-850	107	9	important	important	ADJ
hassl-850	107	10	based	base	VERB
hassl-850	107	11	on	on	ADP
hassl-850	107	12	past	past	ADJ
hassl-850	107	13	research	research	NOUN
hassl-850	107	14	relating	relate	VERB
hassl-850	107	15	to	to	ADP
hassl-850	107	16	technology	technology	NOUN
hassl-850	107	17	usage	usage	NOUN
hassl-850	107	18	,	,	PUNCT
hassl-850	107	19	readiness	readiness	NOUN
hassl-850	107	20	and	and	CCONJ
hassl-850	107	21	intention	intention	NOUN
hassl-850	107	22	.	.	PUNCT
hassl-850	108	1	tam	tam	PROPN
hassl-850	108	2	has	have	AUX
hassl-850	108	3	been	be	AUX
hassl-850	108	4	used	use	VERB
hassl-850	108	5	widely	widely	ADV
hassl-850	108	6	to	to	PART
hassl-850	108	7	measure	measure	VERB
hassl-850	108	8	technology	technology	NOUN
hassl-850	108	9	adoption	adoption	NOUN
hassl-850	108	10	through	through	ADP
hassl-850	108	11	the	the	DET
hassl-850	108	12	tri	tri	PROPN
hassl-850	108	13	(	(	PUNCT
hassl-850	108	14	el	el	PROPN
hassl-850	108	15	alfy	alfy	PROPN
hassl-850	108	16	,	,	PUNCT
hassl-850	108	17	gómez	gómez	NOUN
hassl-850	108	18	,	,	PUNCT
hassl-850	108	19	&	&	CCONJ
hassl-850	108	20	ivanov	ivanov	PROPN
hassl-850	108	21	,	,	PUNCT
hassl-850	108	22	2017	2017	NUM
hassl-850	108	23	)	)	PUNCT
hassl-850	108	24	.	.	PUNCT
hassl-850	109	1	the	the	DET
hassl-850	109	2	review	review	NOUN
hassl-850	109	3	on	on	ADP
hassl-850	109	4	integrating	integrate	VERB
hassl-850	109	5	tam	tam	NOUN
hassl-850	109	6	to	to	ADP
hassl-850	109	7	the	the	DET
hassl-850	109	8	tri	tri	PROPN
hassl-850	109	9	has	have	AUX
hassl-850	109	10	been	be	AUX
hassl-850	109	11	done	do	VERB
hassl-850	109	12	by	by	ADP
hassl-850	109	13	lin	lin	PROPN
hassl-850	109	14	,	,	PUNCT
hassl-850	109	15	shih	shih	NOUN
hassl-850	109	16	,	,	PUNCT
hassl-850	109	17	and	and	CCONJ
hassl-850	109	18	sher	sher	NOUN
hassl-850	109	19	(	(	PUNCT
hassl-850	109	20	2007	2007	NUM
hassl-850	109	21	)	)	PUNCT
hassl-850	109	22	.	.	PUNCT
hassl-850	110	1	the	the	DET
hassl-850	110	2	hybrid	hybrid	NOUN
hassl-850	110	3	of	of	ADP
hassl-850	110	4	the	the	DET
hassl-850	110	5	tri	tri	NOUN
hassl-850	110	6	with	with	ADP
hassl-850	110	7	tam	tam	PROPN
hassl-850	110	8	is	be	AUX
hassl-850	110	9	useful	useful	ADJ
hassl-850	110	10	in	in	ADP
hassl-850	110	11	predicting	predict	VERB
hassl-850	110	12	the	the	DET
hassl-850	110	13	readiness	readiness	NOUN
hassl-850	110	14	of	of	ADP
hassl-850	110	15	technology	technology	NOUN
hassl-850	110	16	acceptance	acceptance	NOUN
hassl-850	110	17	of	of	ADP
hassl-850	110	18	e	e	NOUN
hassl-850	110	19	-	-	NOUN
hassl-850	110	20	payment	payment	NOUN
hassl-850	110	21	(	(	PUNCT
hassl-850	110	22	acheampong	acheampong	PROPN
hassl-850	110	23	et	et	PROPN
hassl-850	110	24	al	al	PROPN
hassl-850	110	25	.	.	PROPN
hassl-850	110	26	,	,	PUNCT
hassl-850	110	27	2017	2017	NUM
hassl-850	110	28	)	)	PUNCT
hassl-850	111	1	e	e	X
hassl-850	111	2	-	-	ADJ
hassl-850	111	3	learning	learn	VERB
hassl-850	111	4	and	and	CCONJ
hassl-850	111	5	ict	ict	PROPN
hassl-850	111	6	(	(	PUNCT
hassl-850	111	7	lai	lai	PROPN
hassl-850	111	8	,	,	PUNCT
hassl-850	111	9	2008	2008	NUM
hassl-850	111	10	)	)	PUNCT
hassl-850	111	11	and	and	CCONJ
hassl-850	111	12	e	e	X
hassl-850	111	13	-	-	PROPN
hassl-850	111	14	hrm	hrm	PROPN
hassl-850	111	15	(	(	PUNCT
hassl-850	111	16	erdoğmuş	erdoğmuş	PROPN
hassl-850	111	17	&	&	CCONJ
hassl-850	111	18	esen	esen	PROPN
hassl-850	111	19	,	,	PUNCT
hassl-850	111	20	2011	2011	NUM
hassl-850	111	21	)	)	PUNCT
hassl-850	111	22	.	.	PUNCT
hassl-850	112	1	nugroho	nugroho	NOUN
hassl-850	112	2	(	(	PUNCT
hassl-850	112	3	2015	2015	NUM
hassl-850	112	4	)	)	PUNCT
hassl-850	112	5	applied	apply	VERB
hassl-850	112	6	the	the	DET
hassl-850	112	7	tri	tri	NOUN
hassl-850	112	8	and	and	CCONJ
hassl-850	112	9	tam	tam	VERB
hassl-850	112	10	together	together	ADV
hassl-850	112	11	to	to	PART
hassl-850	112	12	look	look	VERB
hassl-850	112	13	at	at	ADP
hassl-850	112	14	how	how	SCONJ
hassl-850	112	15	external	external	ADJ
hassl-850	112	16	pressure	pressure	NOUN
hassl-850	112	17	in	in	ADP
hassl-850	112	18	technology	technology	NOUN
hassl-850	112	19	adoption	adoption	NOUN
hassl-850	112	20	affects	affect	VERB
hassl-850	112	21	the	the	DET
hassl-850	112	22	it	it	NOUN
hassl-850	112	23	business	business	NOUN
hassl-850	112	24	process	process	NOUN
hassl-850	112	25	.	.	PUNCT
hassl-850	113	1	ramen	raman	NOUN
hassl-850	113	2	,	,	PUNCT
hassl-850	113	3	jugurnath	jugurnath	NOUN
hassl-850	113	4	,	,	PUNCT
hassl-850	113	5	and	and	CCONJ
hassl-850	113	6	ramhit	ramhit	NOUN
hassl-850	113	7	(	(	PUNCT
hassl-850	113	8	2015	2015	NUM
hassl-850	113	9	)	)	PUNCT
hassl-850	113	10	adapted	adapt	VERB
hassl-850	113	11	the	the	DET
hassl-850	113	12	tri	tri	NOUN
hassl-850	113	13	into	into	ADP
hassl-850	113	14	the	the	DET
hassl-850	113	15	unified	unified	ADJ
hassl-850	113	16	theory	theory	NOUN
hassl-850	113	17	of	of	ADP
hassl-850	113	18	acceptance	acceptance	NOUN
hassl-850	113	19	and	and	CCONJ
hassl-850	113	20	use	use	NOUN
hassl-850	113	21	of	of	ADP
hassl-850	113	22	technology	technology	NOUN
hassl-850	113	23	(	(	PUNCT
hassl-850	113	24	utaut	utaut	NOUN
hassl-850	113	25	)	)	PUNCT
hassl-850	113	26	and	and	CCONJ
hassl-850	113	27	the	the	DET
hassl-850	113	28	technology	technology	NOUN
hassl-850	113	29	-	-	PUNCT
hassl-850	113	30	organization	organization	NOUN
hassl-850	113	31	environment	environment	NOUN
hassl-850	113	32	(	(	PUNCT
hassl-850	113	33	toe	toe	NOUN
hassl-850	113	34	)	)	PUNCT
hassl-850	113	35	framework	framework	NOUN
hassl-850	113	36	and	and	CCONJ
hassl-850	113	37	denison	denison	NOUN
hassl-850	113	38	organizational	organizational	ADJ
hassl-850	113	39	culture	culture	NOUN
hassl-850	113	40	theory	theory	NOUN
hassl-850	113	41	,	,	PUNCT
hassl-850	113	42	and	and	CCONJ
hassl-850	113	43	presents	present	VERB
hassl-850	113	44	a	a	DET
hassl-850	113	45	new	new	ADJ
hassl-850	113	46	theory	theory	NOUN
hassl-850	113	47	of	of	ADP
hassl-850	113	48	unified	unified	ADJ
hassl-850	113	49	technology	technology	NOUN
hassl-850	113	50	readiness	readiness	NOUN
hassl-850	113	51	and	and	CCONJ
hassl-850	113	52	cultural	cultural	ADJ
hassl-850	113	53	-	-	PUNCT
hassl-850	113	54	technologicalorganizationalenvironmental	technologicalorganizationalenvironmental	ADJ
hassl-850	113	55	model	model	NOUN
hassl-850	113	56	(	(	PUNCT
hassl-850	113	57	utr	utr	NOUN
hassl-850	113	58	-	-	PUNCT
hassl-850	113	59	ctoe	ctoe	NOUN
hassl-850	113	60	)	)	PUNCT
hassl-850	113	61	,	,	PUNCT
hassl-850	113	62	to	to	PART
hassl-850	113	63	explain	explain	VERB
hassl-850	113	64	caats	caat	NOUN
hassl-850	113	65	adoption	adoption	NOUN
hassl-850	113	66	at	at	ADP
hassl-850	113	67	both	both	CCONJ
hassl-850	113	68	individual	individual	ADJ
hassl-850	113	69	level	level	NOUN
hassl-850	113	70	and	and	CCONJ
hassl-850	113	71	firm	firm	ADJ
hassl-850	113	72	level	level	NOUN
hassl-850	113	73	.	.	PUNCT
hassl-850	114	1	2.5	2.5	NUM
hassl-850	114	2	.	.	PUNCT
hassl-850	115	1	technology	technology	NOUN
hassl-850	115	2	acceptance	acceptance	NOUN
hassl-850	115	3	model	model	NOUN
hassl-850	115	4	a	a	DET
hassl-850	115	5	multitude	multitude	NOUN
hassl-850	115	6	of	of	ADP
hassl-850	115	7	studies	study	NOUN
hassl-850	115	8	have	have	AUX
hassl-850	115	9	been	be	AUX
hassl-850	115	10	done	do	VERB
hassl-850	115	11	using	use	VERB
hassl-850	115	12	the	the	DET
hassl-850	115	13	technology	technology	NOUN
hassl-850	115	14	acceptance	acceptance	NOUN
hassl-850	115	15	model	model	NOUN
hassl-850	115	16	(	(	PUNCT
hassl-850	115	17	davis	davis	PROPN
hassl-850	115	18	,	,	PUNCT
hassl-850	115	19	1989	1989	NUM
hassl-850	115	20	)	)	PUNCT
hassl-850	115	21	which	which	PRON
hassl-850	115	22	looks	look	VERB
hassl-850	115	23	at	at	ADP
hassl-850	115	24	three	three	NUM
hassl-850	115	25	factors	factor	NOUN
hassl-850	115	26	:	:	PUNCT
hassl-850	115	27	usefulness	usefulness	NOUN
hassl-850	115	28	,	,	PUNCT
hassl-850	115	29	ease	ease	NOUN
hassl-850	115	30	of	of	ADP
hassl-850	115	31	use	use	NOUN
hassl-850	115	32	and	and	CCONJ
hassl-850	115	33	attitude	attitude	NOUN
hassl-850	115	34	in	in	ADP
hassl-850	115	35	investigated	investigate	VERB
hassl-850	115	36	the	the	DET
hassl-850	115	37	intention	intention	NOUN
hassl-850	115	38	to	to	PART
hassl-850	115	39	adopt	adopt	VERB
hassl-850	115	40	any	any	DET
hassl-850	115	41	new	new	ADJ
hassl-850	115	42	technology	technology	NOUN
hassl-850	115	43	.	.	PUNCT
hassl-850	116	1	most	most	ADJ
hassl-850	116	2	of	of	ADP
hassl-850	116	3	these	these	DET
hassl-850	116	4	studies	study	NOUN
hassl-850	116	5	have	have	AUX
hassl-850	116	6	been	be	AUX
hassl-850	116	7	conducted	conduct	VERB
hassl-850	116	8	to	to	PART
hassl-850	116	9	examine	examine	VERB
hassl-850	116	10	the	the	DET
hassl-850	116	11	acceptance	acceptance	NOUN
hassl-850	116	12	of	of	ADP
hassl-850	116	13	xbrl	xbrl	PROPN
hassl-850	116	14	in	in	ADP
hassl-850	116	15	places	place	NOUN
hassl-850	116	16	where	where	SCONJ
hassl-850	116	17	xbrl	xbrl	PROPN
hassl-850	116	18	has	have	AUX
hassl-850	116	19	been	be	AUX
hassl-850	116	20	implemented	implement	VERB
hassl-850	116	21	.	.	PUNCT
hassl-850	117	1	based	base	VERB
hassl-850	117	2	on	on	ADP
hassl-850	117	3	the	the	DET
hassl-850	117	4	study	study	NOUN
hassl-850	117	5	,	,	PUNCT
hassl-850	117	6	pinsker	pinsker	NOUN
hassl-850	117	7	.	.	PUNCT
hassl-850	118	1	and	and	CCONJ
hassl-850	118	2	wheeler	wheeler	NOUN
hassl-850	118	3	(	(	PUNCT
hassl-850	118	4	2009	2009	NUM
hassl-850	118	5	)	)	PUNCT
hassl-850	118	6	contributed	contribute	VERB
hassl-850	118	7	to	to	ADP
hassl-850	118	8	the	the	DET
hassl-850	118	9	technology	technology	NOUN
hassl-850	118	10	acceptance	acceptance	NOUN
hassl-850	118	11	model	model	NOUN
hassl-850	118	12	(	(	PUNCT
hassl-850	118	13	tam	tam	PROPN
hassl-850	118	14	)	)	PUNCT
hassl-850	118	15	in	in	ADP
hassl-850	118	16	how	how	SCONJ
hassl-850	118	17	it	it	PRON
hassl-850	118	18	relates	relate	VERB
hassl-850	118	19	to	to	ADP
hassl-850	118	20	the	the	DET
hassl-850	118	21	perception	perception	NOUN
hassl-850	118	22	of	of	ADP
hassl-850	118	23	effectiveness	effectiveness	NOUN
hassl-850	118	24	and	and	CCONJ
hassl-850	118	25	efficiency	efficiency	NOUN
hassl-850	118	26	of	of	ADP
hassl-850	118	27	xbrl	xbrl	PROPN
hassl-850	118	28	among	among	ADP
hassl-850	118	29	users	user	NOUN
hassl-850	118	30	.	.	PUNCT
hassl-850	119	1	pinsker	pinsker	PROPN
hassl-850	119	2	..	..	PUNCT
hassl-850	119	3	(	(	PUNCT
hassl-850	119	4	2008	2008	NUM
hassl-850	119	5	)	)	PUNCT
hassl-850	119	6	has	have	AUX
hassl-850	119	7	contributed	contribute	VERB
hassl-850	119	8	to	to	ADP
hassl-850	119	9	xbrl	xbrl	PROPN
hassl-850	119	10	being	be	AUX
hassl-850	119	11	adopted	adopt	VERB
hassl-850	119	12	among	among	ADP
hassl-850	119	13	managers	manager	NOUN
hassl-850	119	14	.	.	PUNCT
hassl-850	120	1	when	when	SCONJ
hassl-850	120	2	choosing	choose	VERB
hassl-850	120	3	technology	technology	NOUN
hassl-850	120	4	,	,	PUNCT
hassl-850	120	5	janvrin	janvrin	ADJ
hassl-850	120	6	,	,	PUNCT
hassl-850	120	7	pinsker	pinsker	NOUN
hassl-850	120	8	,	,	PUNCT
hassl-850	120	9	and	and	CCONJ
hassl-850	120	10	mascha	mascha	PROPN
hassl-850	120	11	(	(	PUNCT
hassl-850	120	12	2013	2013	NUM
hassl-850	120	13	)	)	PUNCT
hassl-850	120	14	found	find	VERB
hassl-850	120	15	that	that	SCONJ
hassl-850	120	16	nonprofessional	nonprofessional	ADJ
hassl-850	120	17	investors	investor	NOUN
hassl-850	120	18	chose	chose	AUX
hassl-850	120	19	excel	excel	VERB
hassl-850	120	20	over	over	ADP
hassl-850	120	21	xbrl	xbrl	PROPN
hassl-850	120	22	-	-	PUNCT
hassl-850	120	23	enabled	enable	VERB
hassl-850	120	24	technology	technology	NOUN
hassl-850	120	25	due	due	ADP
hassl-850	120	26	to	to	ADP
hassl-850	120	27	its	its	PRON
hassl-850	120	28	perceived	perceive	VERB
hassl-850	120	29	usefulness	usefulness	NOUN
hassl-850	120	30	and	and	CCONJ
hassl-850	120	31	ease	ease	NOUN
hassl-850	120	32	of	of	ADP
hassl-850	120	33	use	use	NOUN
hassl-850	120	34	.	.	PUNCT
hassl-850	121	1	besides	besides	SCONJ
hassl-850	121	2	that	that	PRON
hassl-850	121	3	,	,	PUNCT
hassl-850	121	4	rawashdeh	rawashdeh	NOUN
hassl-850	121	5	and	and	CCONJ
hassl-850	121	6	selamat	selamat	PROPN
hassl-850	121	7	(	(	PUNCT
hassl-850	121	8	2013	2013	NUM
hassl-850	121	9	)	)	PUNCT
hassl-850	121	10	have	have	AUX
hassl-850	121	11	studied	study	VERB
hassl-850	121	12	xbrl	xbrl	PROPN
hassl-850	121	13	to	to	PART
hassl-850	121	14	identify	identify	VERB
hassl-850	121	15	the	the	DET
hassl-850	121	16	factors	factor	NOUN
hassl-850	121	17	that	that	PRON
hassl-850	121	18	can	can	AUX
hassl-850	121	19	influence	influence	VERB
hassl-850	121	20	individuals	individual	NOUN
hassl-850	121	21	to	to	PART
hassl-850	121	22	adopt	adopt	VERB
hassl-850	121	23	xbrl	xbrl	PROPN
hassl-850	121	24	in	in	ADP
hassl-850	121	25	saudi	saudi	PROPN
hassl-850	121	26	arabia	arabia	PROPN
hassl-850	121	27	.	.	PUNCT
hassl-850	122	1	goswami	goswami	PROPN
hassl-850	122	2	and	and	CCONJ
hassl-850	122	3	chouhan	chouhan	PROPN
hassl-850	122	4	(	(	PUNCT
hassl-850	122	5	2015	2015	NUM
hassl-850	122	6	)	)	PUNCT
hassl-850	122	7	examined	examine	VERB
hassl-850	122	8	the	the	DET
hassl-850	122	9	ease	ease	NOUN
hassl-850	122	10	of	of	ADP
hassl-850	122	11	use	use	NOUN
hassl-850	122	12	and	and	CCONJ
hassl-850	122	13	usefulness	usefulness	NOUN
hassl-850	122	14	of	of	ADP
hassl-850	122	15	xbrl	xbrl	PROPN
hassl-850	122	16	.	.	PUNCT
hassl-850	123	1	in	in	ADP
hassl-850	123	2	another	another	PRON
hassl-850	123	3	it	it	PRON
hassl-850	123	4	context	context	VERB
hassl-850	123	5	,	,	PUNCT
hassl-850	123	6	panday	panday	NOUN
hassl-850	123	7	(	(	PUNCT
hassl-850	123	8	2018	2018	NUM
hassl-850	123	9	)	)	PUNCT
hassl-850	123	10	conducted	conduct	VERB
hassl-850	123	11	a	a	DET
hassl-850	123	12	study	study	NOUN
hassl-850	123	13	to	to	PART
hassl-850	123	14	see	see	VERB
hassl-850	123	15	the	the	DET
hassl-850	123	16	readiness	readiness	NOUN
hassl-850	123	17	and	and	CCONJ
hassl-850	123	18	acceptance	acceptance	NOUN
hassl-850	123	19	of	of	ADP
hassl-850	123	20	ais	ais	PROPN
hassl-850	123	21	for	for	ADP
hassl-850	123	22	teaching	teaching	NOUN
hassl-850	123	23	learning	learning	NOUN
hassl-850	123	24	and	and	CCONJ
hassl-850	123	25	administration	administration	NOUN
hassl-850	123	26	.	.	PUNCT
hassl-850	124	1	while	while	SCONJ
hassl-850	124	2	ling	ling	PROPN
hassl-850	124	3	and	and	CCONJ
hassl-850	124	4	moi	moi	X
hassl-850	124	5	(	(	PUNCT
hassl-850	124	6	2007	2007	NUM
hassl-850	124	7	)	)	PUNCT
hassl-850	124	8	have	have	AUX
hassl-850	124	9	provided	provide	VERB
hassl-850	124	10	insight	insight	NOUN
hassl-850	124	11	that	that	SCONJ
hassl-850	124	12	tri	tri	NOUN
hassl-850	124	13	is	be	AUX
hassl-850	124	14	capable	capable	ADJ
hassl-850	124	15	of	of	ADP
hassl-850	124	16	capturing	capture	VERB
hassl-850	124	17	the	the	DET
hassl-850	124	18	relationship	relationship	NOUN
hassl-850	124	19	between	between	ADP
hassl-850	124	20	technology	technology	NOUN
hassl-850	124	21	readiness	readiness	NOUN
hassl-850	124	22	and	and	CCONJ
hassl-850	124	23	technology	technology	NOUN
hassl-850	124	24	usage	usage	NOUN
hassl-850	124	25	behaviours	behaviour	NOUN
hassl-850	124	26	.	.	PUNCT
hassl-850	125	1	therefore	therefore	ADV
hassl-850	125	2	,	,	PUNCT
hassl-850	125	3	tri	tri	PROPN
hassl-850	125	4	has	have	AUX
hassl-850	125	5	been	be	AUX
hassl-850	125	6	integrated	integrate	VERB
hassl-850	125	7	into	into	ADP
hassl-850	125	8	this	this	DET
hassl-850	125	9	study	study	NOUN
hassl-850	125	10	due	due	ADJ
hassl-850	125	11	its	its	PRON
hassl-850	125	12	potential	potential	ADJ
hassl-850	125	13	usage	usage	NOUN
hassl-850	125	14	of	of	ADP
hassl-850	125	15	mbrs	mbrs	NOUN
hassl-850	125	16	in	in	ADP
hassl-850	125	17	malaysia	malaysia	PROPN
hassl-850	125	18	.	.	PUNCT
hassl-850	126	1	2.6	2.6	NUM
hassl-850	126	2	.	.	PUNCT
hassl-850	126	3	factors	factor	NOUN
hassl-850	126	4	in	in	ADP
hassl-850	126	5	technology	technology	NOUN
hassl-850	126	6	readiness	readiness	NOUN
hassl-850	126	7	technology	technology	NOUN
hassl-850	126	8	readiness	readiness	NOUN
hassl-850	126	9	index	index	NOUN
hassl-850	126	10	(	(	PUNCT
hassl-850	126	11	tri	tri	NOUN
hassl-850	126	12	)	)	PUNCT
hassl-850	126	13	is	be	AUX
hassl-850	126	14	related	relate	VERB
hassl-850	126	15	to	to	PART
hassl-850	126	16	people‟s	people‟s	VERB
hassl-850	126	17	propensity	propensity	NOUN
hassl-850	126	18	to	to	PART
hassl-850	126	19	embrace	embrace	VERB
hassl-850	126	20	and	and	CCONJ
hassl-850	126	21	use	use	VERB
hassl-850	126	22	new	new	ADJ
hassl-850	126	23	technologies	technology	NOUN
hassl-850	126	24	for	for	ADP
hassl-850	126	25	accomplishing	accomplish	VERB
hassl-850	126	26	goals	goal	NOUN
hassl-850	126	27	in	in	ADP
hassl-850	126	28	home	home	NOUN
hassl-850	126	29	,	,	PUNCT
hassl-850	126	30	life	life	NOUN
hassl-850	126	31	,	,	PUNCT
hassl-850	126	32	and	and	CCONJ
hassl-850	126	33	at	at	ADP
hassl-850	126	34	work	work	NOUN
hassl-850	126	35	(	(	PUNCT
hassl-850	126	36	parasuraman	parasuraman	NOUN
hassl-850	126	37	&	&	CCONJ
hassl-850	126	38	colby	colby	PROPN
hassl-850	126	39	,	,	PUNCT
hassl-850	126	40	2015	2015	NUM
hassl-850	126	41	)	)	PUNCT
hassl-850	126	42	.	.	PUNCT
hassl-850	127	1	these	these	DET
hassl-850	127	2	four	four	NUM
hassl-850	127	3	factors	factor	NOUN
hassl-850	127	4	were	be	AUX
hassl-850	127	5	developed	develop	VERB
hassl-850	127	6	in	in	ADP
hassl-850	127	7	humanities	humanity	NOUN
hassl-850	127	8	and	and	CCONJ
hassl-850	127	9	social	social	ADJ
hassl-850	127	10	sciences	science	NOUN
hassl-850	127	11	letters	letter	NOUN
hassl-850	127	12	,	,	PUNCT
hassl-850	127	13	2020	2020	NUM
hassl-850	127	14	,	,	PUNCT
hassl-850	127	15	8(2	8(2	NUM
hassl-850	127	16	):	):	PUNCT
hassl-850	127	17	202	202	NUM
hassl-850	127	18	-	-	SYM
hassl-850	127	19	214	214	NUM
hassl-850	127	20	206	206	NUM
hassl-850	127	21	©	©	PROPN
hassl-850	127	22	2020	2020	NUM
hassl-850	127	23	conscientia	conscientia	PROPN
hassl-850	127	24	beam	beam	PROPN
hassl-850	127	25	.	.	PUNCT
hassl-850	128	1	all	all	DET
hassl-850	128	2	rights	right	NOUN
hassl-850	128	3	reserved	reserve	VERB
hassl-850	128	4	.	.	PUNCT
hassl-850	129	1	investigating	investigate	VERB
hassl-850	129	2	the	the	DET
hassl-850	129	3	way	way	NOUN
hassl-850	129	4	users	user	NOUN
hassl-850	129	5	are	be	AUX
hassl-850	129	6	ready	ready	ADJ
hassl-850	129	7	to	to	PART
hassl-850	129	8	embrace	embrace	VERB
hassl-850	129	9	technology	technology	NOUN
hassl-850	129	10	that	that	PRON
hassl-850	129	11	is	be	AUX
hassl-850	129	12	related	relate	VERB
hassl-850	129	13	to	to	ADP
hassl-850	129	14	their	their	PRON
hassl-850	129	15	working	working	NOUN
hassl-850	129	16	environment	environment	NOUN
hassl-850	129	17	.	.	PUNCT
hassl-850	130	1	factors	factor	NOUN
hassl-850	130	2	in	in	ADP
hassl-850	130	3	tri	tri	PROPN
hassl-850	130	4	are	be	AUX
hassl-850	130	5	included	include	VERB
hassl-850	130	6	in	in	ADP
hassl-850	130	7	this	this	DET
hassl-850	130	8	study	study	NOUN
hassl-850	130	9	,	,	PUNCT
hassl-850	130	10	because	because	SCONJ
hassl-850	130	11	its	its	PRON
hassl-850	130	12	relevant	relevant	ADJ
hassl-850	130	13	to	to	PART
hassl-850	130	14	investigate	investigate	VERB
hassl-850	130	15	how	how	SCONJ
hassl-850	130	16	users	user	NOUN
hassl-850	130	17	try	try	VERB
hassl-850	130	18	new	new	ADJ
hassl-850	130	19	technology	technology	NOUN
hassl-850	130	20	(	(	PUNCT
hassl-850	130	21	el	el	PROPN
hassl-850	130	22	alfy	alfy	PROPN
hassl-850	130	23	et	et	PROPN
hassl-850	130	24	al	al	PROPN
hassl-850	130	25	.	.	PROPN
hassl-850	130	26	,	,	PUNCT
hassl-850	130	27	2017	2017	NUM
hassl-850	130	28	)	)	PUNCT
hassl-850	130	29	,	,	PUNCT
hassl-850	130	30	their	their	PRON
hassl-850	130	31	beliefs	belief	NOUN
hassl-850	130	32	about	about	ADP
hassl-850	130	33	the	the	DET
hassl-850	130	34	technology	technology	NOUN
hassl-850	130	35	(	(	PUNCT
hassl-850	130	36	walczuch	walczuch	ADJ
hassl-850	130	37	,	,	PUNCT
hassl-850	130	38	lemmink	lemmink	VERB
hassl-850	130	39	,	,	PUNCT
hassl-850	130	40	&	&	CCONJ
hassl-850	130	41	streukens	streuken	NOUN
hassl-850	130	42	,	,	PUNCT
hassl-850	130	43	2007	2007	NUM
hassl-850	130	44	)	)	PUNCT
hassl-850	130	45	,	,	PUNCT
hassl-850	130	46	as	as	ADV
hassl-850	130	47	well	well	ADV
hassl-850	130	48	as	as	ADP
hassl-850	130	49	to	to	PART
hassl-850	130	50	test	test	VERB
hassl-850	130	51	users‟	users‟	PROPN
hassl-850	130	52	tendency	tendency	NOUN
hassl-850	130	53	to	to	PART
hassl-850	130	54	use	use	VERB
hassl-850	130	55	any	any	DET
hassl-850	130	56	new	new	ADJ
hassl-850	130	57	technologies	technology	NOUN
hassl-850	130	58	(	(	PUNCT
hassl-850	130	59	acheampong	acheampong	PROPN
hassl-850	130	60	et	et	PROPN
hassl-850	130	61	al	al	PROPN
hassl-850	130	62	.	.	PROPN
hassl-850	130	63	,	,	PUNCT
hassl-850	130	64	2017	2017	NUM
hassl-850	130	65	)	)	PUNCT
hassl-850	130	66	.	.	PUNCT
hassl-850	131	1	first	first	ADV
hassl-850	131	2	,	,	PUNCT
hassl-850	131	3	optimism	optimism	NOUN
hassl-850	131	4	is	be	AUX
hassl-850	131	5	defined	define	VERB
hassl-850	131	6	as	as	ADP
hassl-850	131	7	a	a	DET
hassl-850	131	8	positive	positive	ADJ
hassl-850	131	9	view	view	NOUN
hassl-850	131	10	of	of	ADP
hassl-850	131	11	mbrs	mbrs	NOUN
hassl-850	131	12	and	and	CCONJ
hassl-850	131	13	a	a	DET
hassl-850	131	14	belief	belief	NOUN
hassl-850	131	15	that	that	SCONJ
hassl-850	131	16	mbrs	mbrs	NOUN
hassl-850	131	17	offers	offer	VERB
hassl-850	131	18	people	people	NOUN
hassl-850	131	19	increased	increase	VERB
hassl-850	131	20	control	control	NOUN
hassl-850	131	21	,	,	PUNCT
hassl-850	131	22	flexibility	flexibility	NOUN
hassl-850	131	23	,	,	PUNCT
hassl-850	131	24	and	and	CCONJ
hassl-850	131	25	efficiency	efficiency	NOUN
hassl-850	131	26	in	in	ADP
hassl-850	131	27	their	their	PRON
hassl-850	131	28	lives	life	NOUN
hassl-850	131	29	.	.	PUNCT
hassl-850	132	1	second	second	ADJ
hassl-850	132	2	,	,	PUNCT
hassl-850	132	3	innovativeness	innovativeness	NOUN
hassl-850	132	4	is	be	AUX
hassl-850	132	5	the	the	DET
hassl-850	132	6	tendency	tendency	NOUN
hassl-850	132	7	for	for	SCONJ
hassl-850	132	8	one	one	NUM
hassl-850	132	9	to	to	PART
hassl-850	132	10	be	be	AUX
hassl-850	132	11	a	a	DET
hassl-850	132	12	technology	technology	NOUN
hassl-850	132	13	pioneer	pioneer	NOUN
hassl-850	132	14	and	and	CCONJ
hassl-850	132	15	a	a	DET
hassl-850	132	16	thought	thought	NOUN
hassl-850	132	17	leader	leader	NOUN
hassl-850	132	18	for	for	ADP
hassl-850	132	19	the	the	DET
hassl-850	132	20	mbrs	mbrs	NOUN
hassl-850	132	21	(	(	PUNCT
hassl-850	132	22	parasuraman	parasuraman	NOUN
hassl-850	132	23	,	,	PUNCT
hassl-850	132	24	2000	2000	NUM
hassl-850	132	25	;	;	PUNCT
hassl-850	132	26	parasuraman	parasuraman	NOUN
hassl-850	132	27	&	&	CCONJ
hassl-850	132	28	colby	colby	PROPN
hassl-850	132	29	,	,	PUNCT
hassl-850	132	30	2015	2015	NUM
hassl-850	132	31	)	)	PUNCT
hassl-850	132	32	.	.	PUNCT
hassl-850	133	1	naidu	naidu	PROPN
hassl-850	133	2	and	and	CCONJ
hassl-850	133	3	sainy	sainy	ADJ
hassl-850	133	4	(	(	PUNCT
hassl-850	133	5	2018	2018	NUM
hassl-850	133	6	)	)	PUNCT
hassl-850	133	7	emphasised	emphasise	VERB
hassl-850	133	8	that	that	SCONJ
hassl-850	133	9	both	both	DET
hassl-850	133	10	factors	factor	NOUN
hassl-850	133	11	are	be	AUX
hassl-850	133	12	considered	consider	VERB
hassl-850	133	13	are	be	AUX
hassl-850	133	14	drivers	driver	NOUN
hassl-850	133	15	.	.	PUNCT
hassl-850	134	1	in	in	ADP
hassl-850	134	2	addition	addition	NOUN
hassl-850	134	3	,	,	PUNCT
hassl-850	134	4	nugroho	nugroho	NOUN
hassl-850	134	5	(	(	PUNCT
hassl-850	134	6	2015	2015	NUM
hassl-850	134	7	)	)	PUNCT
hassl-850	134	8	and	and	CCONJ
hassl-850	134	9	parasuraman	parasuraman	NOUN
hassl-850	134	10	and	and	CCONJ
hassl-850	134	11	colby	colby	NOUN
hassl-850	134	12	(	(	PUNCT
hassl-850	134	13	2015	2015	NUM
hassl-850	134	14	)	)	PUNCT
hassl-850	134	15	have	have	AUX
hassl-850	134	16	suggested	suggest	VERB
hassl-850	134	17	optimism	optimism	NOUN
hassl-850	134	18	and	and	CCONJ
hassl-850	134	19	innovativeness	innovativeness	NOUN
hassl-850	134	20	are	be	AUX
hassl-850	134	21	the	the	DET
hassl-850	134	22	two	two	NUM
hassl-850	134	23	factors	factor	NOUN
hassl-850	134	24	that	that	PRON
hassl-850	134	25	improve	improve	VERB
hassl-850	134	26	the	the	DET
hassl-850	134	27	use	use	NOUN
hassl-850	134	28	of	of	ADP
hassl-850	134	29	technology	technology	NOUN
hassl-850	134	30	.	.	PUNCT
hassl-850	135	1	next	next	ADV
hassl-850	135	2	,	,	PUNCT
hassl-850	135	3	discomfort	discomfort	NOUN
hassl-850	135	4	is	be	AUX
hassl-850	135	5	known	know	VERB
hassl-850	135	6	as	as	ADP
hassl-850	135	7	a	a	DET
hassl-850	135	8	perceived	perceive	VERB
hassl-850	135	9	lack	lack	NOUN
hassl-850	135	10	of	of	ADP
hassl-850	135	11	control	control	NOUN
hassl-850	135	12	over	over	ADP
hassl-850	135	13	mbrs	mbrs	NOUN
hassl-850	135	14	and	and	CCONJ
hassl-850	135	15	a	a	DET
hassl-850	135	16	feeling	feeling	NOUN
hassl-850	135	17	of	of	ADP
hassl-850	135	18	being	be	AUX
hassl-850	135	19	overwhelmed	overwhelm	VERB
hassl-850	135	20	by	by	ADP
hassl-850	135	21	it	it	PRON
hassl-850	135	22	.	.	PUNCT
hassl-850	136	1	while	while	SCONJ
hassl-850	136	2	,	,	PUNCT
hassl-850	136	3	insecurity	insecurity	NOUN
hassl-850	136	4	is	be	AUX
hassl-850	136	5	defined	define	VERB
hassl-850	136	6	as	as	ADP
hassl-850	136	7	a	a	DET
hassl-850	136	8	feeling	feeling	NOUN
hassl-850	136	9	of	of	ADP
hassl-850	136	10	distrust	distrust	NOUN
hassl-850	136	11	in	in	ADP
hassl-850	136	12	regards	regard	NOUN
hassl-850	136	13	to	to	ADP
hassl-850	136	14	mbrs	mbrs	VERB
hassl-850	136	15	,	,	PUNCT
hassl-850	136	16	this	this	PRON
hassl-850	136	17	stems	stem	VERB
hassl-850	136	18	from	from	ADP
hassl-850	136	19	scepticism	scepticism	NOUN
hassl-850	136	20	about	about	ADP
hassl-850	136	21	its	its	PRON
hassl-850	136	22	ability	ability	NOUN
hassl-850	136	23	to	to	PART
hassl-850	136	24	work	work	VERB
hassl-850	136	25	properly	properly	ADV
hassl-850	136	26	and	and	CCONJ
hassl-850	136	27	concerns	concern	NOUN
hassl-850	136	28	about	about	ADP
hassl-850	136	29	its	its	PRON
hassl-850	136	30	potentially	potentially	ADV
hassl-850	136	31	harmful	harmful	ADJ
hassl-850	136	32	consequences	consequence	NOUN
hassl-850	136	33	(	(	PUNCT
hassl-850	136	34	parasuraman	parasuraman	NOUN
hassl-850	136	35	,	,	PUNCT
hassl-850	136	36	2000	2000	NUM
hassl-850	136	37	;	;	PUNCT
hassl-850	136	38	parasuraman	parasuraman	NOUN
hassl-850	136	39	&	&	CCONJ
hassl-850	136	40	colby	colby	PROPN
hassl-850	136	41	,	,	PUNCT
hassl-850	136	42	2015	2015	NUM
hassl-850	136	43	)	)	PUNCT
hassl-850	136	44	.	.	PUNCT
hassl-850	137	1	the	the	DET
hassl-850	137	2	inhibiting	inhibit	VERB
hassl-850	137	3	factors	factor	NOUN
hassl-850	137	4	are	be	AUX
hassl-850	137	5	comprised	comprise	VERB
hassl-850	137	6	of	of	ADP
hassl-850	137	7	discomfort	discomfort	NOUN
hassl-850	137	8	and	and	CCONJ
hassl-850	137	9	insecurity	insecurity	NOUN
hassl-850	137	10	(	(	PUNCT
hassl-850	137	11	naidu	naidu	PROPN
hassl-850	137	12	&	&	CCONJ
hassl-850	137	13	sainy	sainy	PROPN
hassl-850	137	14	,	,	PUNCT
hassl-850	137	15	2018	2018	NUM
hassl-850	137	16	)	)	PUNCT
hassl-850	137	17	.	.	PUNCT
hassl-850	138	1	in	in	ADP
hassl-850	138	2	addition	addition	NOUN
hassl-850	138	3	,	,	PUNCT
hassl-850	138	4	nugroho	nugroho	NOUN
hassl-850	138	5	(	(	PUNCT
hassl-850	138	6	2015	2015	NUM
hassl-850	138	7	)	)	PUNCT
hassl-850	138	8	and	and	CCONJ
hassl-850	138	9	parasuraman	parasuraman	NOUN
hassl-850	138	10	and	and	CCONJ
hassl-850	138	11	colby	colby	NOUN
hassl-850	138	12	(	(	PUNCT
hassl-850	138	13	2015	2015	NUM
hassl-850	138	14	)	)	PUNCT
hassl-850	138	15	suggested	suggest	VERB
hassl-850	138	16	that	that	SCONJ
hassl-850	138	17	discomfort	discomfort	NOUN
hassl-850	138	18	and	and	CCONJ
hassl-850	138	19	insecurity	insecurity	NOUN
hassl-850	138	20	inhibiting	inhibit	VERB
hassl-850	138	21	an	an	DET
hassl-850	138	22	individual‟s	individual‟s	NOUN
hassl-850	138	23	readiness	readiness	NOUN
hassl-850	138	24	to	to	PART
hassl-850	138	25	use	use	VERB
hassl-850	138	26	any	any	DET
hassl-850	138	27	technology	technology	NOUN
hassl-850	138	28	.	.	PUNCT
hassl-850	139	1	3	3	X
hassl-850	139	2	.	.	X
hassl-850	139	3	research	research	NOUN
hassl-850	139	4	design	design	PROPN
hassl-850	139	5	3.1	3.1	NUM
hassl-850	139	6	.	.	PUNCT
hassl-850	140	1	respondents	respondent	NOUN
hassl-850	140	2	the	the	DET
hassl-850	140	3	subjects	subject	NOUN
hassl-850	140	4	selected	select	VERB
hassl-850	140	5	for	for	ADP
hassl-850	140	6	this	this	DET
hassl-850	140	7	study	study	NOUN
hassl-850	140	8	are	be	AUX
hassl-850	140	9	members	member	NOUN
hassl-850	140	10	of	of	ADP
hassl-850	140	11	the	the	DET
hassl-850	140	12	malaysian	malaysian	PROPN
hassl-850	140	13	institute	institute	PROPN
hassl-850	140	14	of	of	ADP
hassl-850	140	15	accountants	accountant	NOUN
hassl-850	140	16	(	(	PUNCT
hassl-850	140	17	mia	mia	NOUN
hassl-850	140	18	)	)	PUNCT
hassl-850	140	19	and	and	CCONJ
hassl-850	140	20	are	be	AUX
hassl-850	140	21	from	from	ADP
hassl-850	140	22	small	small	ADJ
hassl-850	140	23	to	to	ADP
hassl-850	140	24	medium	medium	ADJ
hassl-850	140	25	practices	practice	NOUN
hassl-850	140	26	in	in	ADP
hassl-850	140	27	the	the	DET
hassl-850	140	28	kuala	kuala	PROPN
hassl-850	140	29	lumpur	lumpur	PROPN
hassl-850	140	30	area	area	NOUN
hassl-850	140	31	.	.	PUNCT
hassl-850	141	1	these	these	DET
hassl-850	141	2	respondents	respondent	NOUN
hassl-850	141	3	have	have	VERB
hassl-850	141	4	a	a	DET
hassl-850	141	5	background	background	NOUN
hassl-850	141	6	in	in	ADP
hassl-850	141	7	accounting	accounting	NOUN
hassl-850	141	8	,	,	PUNCT
hassl-850	141	9	taxation	taxation	NOUN
hassl-850	141	10	,	,	PUNCT
hassl-850	141	11	auditing	auditing	NOUN
hassl-850	141	12	,	,	PUNCT
hassl-850	141	13	and	and	CCONJ
hassl-850	141	14	corporate	corporate	ADJ
hassl-850	141	15	secretarial	secretarial	ADJ
hassl-850	141	16	work	work	NOUN
hassl-850	141	17	.	.	PUNCT
hassl-850	142	1	in	in	ADP
hassl-850	142	2	the	the	DET
hassl-850	142	3	mbrs	mbrs	NOUN
hassl-850	142	4	context	context	NOUN
hassl-850	142	5	,	,	PUNCT
hassl-850	142	6	practitioners	practitioner	NOUN
hassl-850	142	7	from	from	ADP
hassl-850	142	8	corporate	corporate	ADJ
hassl-850	142	9	secretarial	secretarial	NOUN
hassl-850	142	10	will	will	AUX
hassl-850	142	11	play	play	VERB
hassl-850	142	12	a	a	DET
hassl-850	142	13	role	role	NOUN
hassl-850	142	14	as	as	ADP
hassl-850	142	15	a	a	DET
hassl-850	142	16	lodger	lodger	NOUN
hassl-850	142	17	to	to	PART
hassl-850	142	18	submit	submit	VERB
hassl-850	142	19	the	the	DET
hassl-850	142	20	xbrl	xbrl	PROPN
hassl-850	142	21	document	document	NOUN
hassl-850	142	22	in	in	ADP
hassl-850	142	23	mbrs	mbrs	NOUN
hassl-850	142	24	.	.	PUNCT
hassl-850	143	1	while	while	SCONJ
hassl-850	143	2	individual	individual	ADJ
hassl-850	143	3	from	from	ADP
hassl-850	143	4	auditing	audit	VERB
hassl-850	143	5	,	,	PUNCT
hassl-850	143	6	accounting	accounting	NOUN
hassl-850	143	7	and	and	CCONJ
hassl-850	143	8	taxation	taxation	NOUN
hassl-850	143	9	in	in	ADP
hassl-850	143	10	the	the	DET
hassl-850	143	11	firm	firm	NOUN
hassl-850	143	12	take	take	VERB
hassl-850	143	13	a	a	DET
hassl-850	143	14	role	role	NOUN
hassl-850	143	15	as	as	ADP
hassl-850	143	16	a	a	DET
hassl-850	143	17	maker	maker	NOUN
hassl-850	143	18	of	of	ADP
hassl-850	143	19	ar	ar	PROPN
hassl-850	143	20	,	,	PUNCT
hassl-850	143	21	fs	fs	PROPN
hassl-850	143	22	and	and	CCONJ
hassl-850	143	23	ea	ea	NOUN
hassl-850	143	24	.	.	PUNCT
hassl-850	144	1	thus	thus	ADV
hassl-850	144	2	,	,	PUNCT
hassl-850	144	3	these	these	DET
hassl-850	144	4	respondents	respondent	NOUN
hassl-850	144	5	are	be	AUX
hassl-850	144	6	sufficient	sufficient	ADJ
hassl-850	144	7	to	to	PART
hassl-850	144	8	reflect	reflect	VERB
hassl-850	144	9	the	the	DET
hassl-850	144	10	overall	overall	ADJ
hassl-850	144	11	scenario	scenario	NOUN
hassl-850	144	12	of	of	ADP
hassl-850	144	13	mbrs	mbrs	NOUN
hassl-850	144	14	.	.	PUNCT
hassl-850	145	1	the	the	DET
hassl-850	145	2	sample	sample	NOUN
hassl-850	145	3	has	have	AUX
hassl-850	145	4	been	be	AUX
hassl-850	145	5	chosen	choose	VERB
hassl-850	145	6	due	due	ADP
hassl-850	145	7	to	to	ADP
hassl-850	145	8	their	their	PRON
hassl-850	145	9	experience	experience	NOUN
hassl-850	145	10	and	and	CCONJ
hassl-850	145	11	knowledge	knowledge	NOUN
hassl-850	145	12	in	in	ADP
hassl-850	145	13	the	the	DET
hassl-850	145	14	preparation	preparation	NOUN
hassl-850	145	15	of	of	ADP
hassl-850	145	16	financial	financial	ADJ
hassl-850	145	17	statements	statement	NOUN
hassl-850	145	18	and	and	CCONJ
hassl-850	145	19	their	their	PRON
hassl-850	145	20	exposure	exposure	NOUN
hassl-850	145	21	to	to	ADP
hassl-850	145	22	new	new	ADJ
hassl-850	145	23	technologies	technology	NOUN
hassl-850	145	24	.	.	PUNCT
hassl-850	146	1	as	as	ADP
hassl-850	146	2	at	at	ADP
hassl-850	146	3	2019	2019	NUM
hassl-850	146	4	,	,	PUNCT
hassl-850	146	5	the	the	DET
hassl-850	146	6	number	number	NOUN
hassl-850	146	7	of	of	ADP
hassl-850	146	8	mia	mia	PROPN
hassl-850	146	9	members	member	NOUN
hassl-850	146	10	in	in	ADP
hassl-850	146	11	the	the	DET
hassl-850	146	12	kuala	kuala	PROPN
hassl-850	146	13	lumpur	lumpur	PROPN
hassl-850	146	14	is	be	AUX
hassl-850	146	15	77491	77491	NUM
hassl-850	146	16	.	.	PUNCT
hassl-850	147	1	based	base	VERB
hassl-850	147	2	on	on	ADP
hassl-850	147	3	sekaran‟s	sekaran‟s	ADJ
hassl-850	147	4	table	table	NOUN
hassl-850	147	5	of	of	ADP
hassl-850	147	6	sample	sample	NOUN
hassl-850	147	7	size	size	NOUN
hassl-850	147	8	,	,	PUNCT
hassl-850	147	9	with	with	ADP
hassl-850	147	10	a	a	DET
hassl-850	147	11	population	population	NOUN
hassl-850	147	12	of	of	ADP
hassl-850	147	13	8000	8000	NUM
hassl-850	147	14	,	,	PUNCT
hassl-850	147	15	the	the	DET
hassl-850	147	16	appropriate	appropriate	ADJ
hassl-850	147	17	sample	sample	NOUN
hassl-850	147	18	size	size	NOUN
hassl-850	147	19	is	be	AUX
hassl-850	147	20	367	367	NUM
hassl-850	147	21	.	.	PUNCT
hassl-850	148	1	however	however	ADV
hassl-850	148	2	,	,	PUNCT
hassl-850	148	3	the	the	DET
hassl-850	148	4	size	size	NOUN
hassl-850	148	5	of	of	ADP
hassl-850	148	6	the	the	DET
hassl-850	148	7	sample	sample	NOUN
hassl-850	148	8	used	use	VERB
hassl-850	148	9	in	in	ADP
hassl-850	148	10	this	this	DET
hassl-850	148	11	study	study	NOUN
hassl-850	148	12	was	be	AUX
hassl-850	148	13	267	267	NUM
hassl-850	148	14	.	.	PUNCT
hassl-850	149	1	they	they	PRON
hassl-850	149	2	agreed	agree	VERB
hassl-850	149	3	to	to	PART
hassl-850	149	4	volunteer	volunteer	VERB
hassl-850	149	5	their	their	PRON
hassl-850	149	6	opinion	opinion	NOUN
hassl-850	149	7	on	on	ADP
hassl-850	149	8	mbrs	mbrs	NOUN
hassl-850	149	9	.	.	PUNCT
hassl-850	150	1	a	a	DET
hassl-850	150	2	total	total	NOUN
hassl-850	150	3	of	of	ADP
hassl-850	150	4	367	367	NUM
hassl-850	150	5	questionnaires	questionnaire	NOUN
hassl-850	150	6	were	be	AUX
hassl-850	150	7	distributed	distribute	VERB
hassl-850	150	8	directly	directly	ADV
hassl-850	150	9	to	to	ADP
hassl-850	150	10	participants	participant	NOUN
hassl-850	150	11	based	base	VERB
hassl-850	150	12	on	on	ADP
hassl-850	150	13	a	a	DET
hassl-850	150	14	mia	mia	PROPN
hassl-850	150	15	membership	membership	NOUN
hassl-850	150	16	directory	directory	NOUN
hassl-850	150	17	.	.	PUNCT
hassl-850	151	1	a	a	DET
hassl-850	151	2	total	total	NOUN
hassl-850	151	3	of	of	ADP
hassl-850	151	4	267	267	NUM
hassl-850	151	5	questionnaires	questionnaire	NOUN
hassl-850	151	6	were	be	AUX
hassl-850	151	7	returned	return	VERB
hassl-850	151	8	(	(	PUNCT
hassl-850	151	9	72	72	NUM
hassl-850	151	10	%	%	NOUN
hassl-850	151	11	)	)	PUNCT
hassl-850	151	12	and	and	CCONJ
hassl-850	151	13	could	could	AUX
hassl-850	151	14	be	be	AUX
hassl-850	151	15	used	use	VERB
hassl-850	151	16	for	for	ADP
hassl-850	151	17	further	further	ADJ
hassl-850	151	18	analysis	analysis	NOUN
hassl-850	151	19	.	.	PUNCT
hassl-850	152	1	3.2	3.2	NUM
hassl-850	152	2	.	.	PUNCT
hassl-850	153	1	research	research	NOUN
hassl-850	153	2	instrument	instrument	NOUN
hassl-850	153	3	the	the	DET
hassl-850	153	4	questionnaire	questionnaire	NOUN
hassl-850	153	5	was	be	AUX
hassl-850	153	6	developed	develop	VERB
hassl-850	153	7	for	for	ADP
hassl-850	153	8	the	the	DET
hassl-850	153	9	purpose	purpose	NOUN
hassl-850	153	10	of	of	ADP
hassl-850	153	11	this	this	DET
hassl-850	153	12	study	study	NOUN
hassl-850	153	13	.	.	PUNCT
hassl-850	154	1	the	the	DET
hassl-850	154	2	purpose	purpose	NOUN
hassl-850	154	3	of	of	ADP
hassl-850	154	4	the	the	DET
hassl-850	154	5	questionnaire	questionnaire	NOUN
hassl-850	154	6	was	be	AUX
hassl-850	154	7	to	to	PART
hassl-850	154	8	obtain	obtain	VERB
hassl-850	154	9	a	a	DET
hassl-850	154	10	response	response	NOUN
hassl-850	154	11	to	to	ADP
hassl-850	154	12	the	the	DET
hassl-850	154	13	questions	question	NOUN
hassl-850	154	14	related	relate	VERB
hassl-850	154	15	to	to	ADP
hassl-850	154	16	knowledge	knowledge	NOUN
hassl-850	154	17	,	,	PUNCT
hassl-850	154	18	level	level	NOUN
hassl-850	154	19	of	of	ADP
hassl-850	154	20	preparation	preparation	NOUN
hassl-850	154	21	,	,	PUNCT
hassl-850	154	22	readiness	readiness	NOUN
hassl-850	154	23	,	,	PUNCT
hassl-850	154	24	intention	intention	NOUN
hassl-850	154	25	,	,	PUNCT
hassl-850	154	26	and	and	CCONJ
hassl-850	154	27	experience	experience	NOUN
hassl-850	154	28	in	in	ADP
hassl-850	154	29	using	use	VERB
hassl-850	154	30	mbrs	mbrs	NOUN
hassl-850	154	31	.	.	PUNCT
hassl-850	155	1	the	the	DET
hassl-850	155	2	questionnaire	questionnaire	NOUN
hassl-850	155	3	is	be	AUX
hassl-850	155	4	divided	divide	VERB
hassl-850	155	5	into	into	ADP
hassl-850	155	6	six	six	NUM
hassl-850	155	7	sections	section	NOUN
hassl-850	155	8	.	.	PUNCT
hassl-850	156	1	section	section	NOUN
hassl-850	156	2	1	1	NUM
hassl-850	156	3	asks	ask	VERB
hassl-850	156	4	respondents	respondent	NOUN
hassl-850	156	5	to	to	PART
hassl-850	156	6	provide	provide	VERB
hassl-850	156	7	feedback	feedback	NOUN
hassl-850	156	8	on	on	ADP
hassl-850	156	9	an	an	DET
hassl-850	156	10	understanding	understanding	NOUN
hassl-850	156	11	of	of	ADP
hassl-850	156	12	mbrs	mbrs	NOUN
hassl-850	156	13	(	(	PUNCT
hassl-850	156	14	1	1	NUM
hassl-850	156	15	question	question	NOUN
hassl-850	156	16	)	)	PUNCT
hassl-850	156	17	with	with	ADP
hassl-850	156	18	multiple	multiple	ADJ
hassl-850	156	19	-	-	PUNCT
hassl-850	156	20	choice	choice	NOUN
hassl-850	156	21	responses	response	NOUN
hassl-850	156	22	.	.	PUNCT
hassl-850	157	1	while	while	SCONJ
hassl-850	157	2	section	section	NOUN
hassl-850	157	3	2	2	NUM
hassl-850	157	4	and	and	CCONJ
hassl-850	157	5	3	3	NUM
hassl-850	157	6	investigated	investigate	VERB
hassl-850	157	7	their	their	PRON
hassl-850	157	8	knowledge	knowledge	NOUN
hassl-850	157	9	(	(	PUNCT
hassl-850	157	10	1	1	NUM
hassl-850	157	11	question	question	NOUN
hassl-850	157	12	)	)	PUNCT
hassl-850	157	13	and	and	CCONJ
hassl-850	157	14	organisational	organisational	ADJ
hassl-850	157	15	resources	resource	NOUN
hassl-850	157	16	(	(	PUNCT
hassl-850	157	17	3	3	NUM
hassl-850	157	18	questions	question	NOUN
hassl-850	157	19	)	)	PUNCT
hassl-850	157	20	which	which	PRON
hassl-850	157	21	used	use	VERB
hassl-850	157	22	a	a	DET
hassl-850	157	23	dichotomous	dichotomous	ADJ
hassl-850	157	24	scale	scale	NOUN
hassl-850	157	25	.	.	PUNCT
hassl-850	158	1	the	the	DET
hassl-850	158	2	following	follow	VERB
hassl-850	158	3	sections	section	NOUN
hassl-850	158	4	(	(	PUNCT
hassl-850	158	5	4	4	NUM
hassl-850	158	6	and	and	CCONJ
hassl-850	158	7	5	5	NUM
hassl-850	158	8	)	)	PUNCT
hassl-850	158	9	examined	examine	VERB
hassl-850	158	10	the	the	DET
hassl-850	158	11	readiness	readiness	NOUN
hassl-850	158	12	to	to	PART
hassl-850	158	13	use	use	VERB
hassl-850	158	14	and	and	CCONJ
hassl-850	158	15	experience	experience	NOUN
hassl-850	158	16	.	.	PUNCT
hassl-850	159	1	these	these	DET
hassl-850	159	2	questions	question	NOUN
hassl-850	159	3	used	use	VERB
hassl-850	159	4	a	a	DET
hassl-850	159	5	dichotomous	dichotomous	ADJ
hassl-850	159	6	scale	scale	NOUN
hassl-850	159	7	.	.	PUNCT
hassl-850	160	1	in	in	ADP
hassl-850	160	2	section	section	NOUN
hassl-850	160	3	6	6	NUM
hassl-850	160	4	respondents	respondent	NOUN
hassl-850	160	5	are	be	AUX
hassl-850	160	6	asked	ask	VERB
hassl-850	160	7	to	to	PART
hassl-850	160	8	complete	complete	VERB
hassl-850	160	9	questions	question	NOUN
hassl-850	160	10	based	base	VERB
hassl-850	160	11	on	on	ADP
hassl-850	160	12	a	a	DET
hassl-850	160	13	5	5	NUM
hassl-850	160	14	-	-	PUNCT
hassl-850	160	15	point	point	NOUN
hassl-850	160	16	scale	scale	NOUN
hassl-850	160	17	of	of	ADP
hassl-850	160	18	„	„	PUNCT
hassl-850	160	19	1‟	1‟	NUM
hassl-850	160	20	as	as	ADP
hassl-850	160	21	strongly	strongly	ADV
hassl-850	160	22	disagree	disagree	VERB
hassl-850	160	23	and	and	CCONJ
hassl-850	160	24	„	„	PUNCT
hassl-850	160	25	5‟	5‟	NOUN
hassl-850	160	26	as	as	ADP
hassl-850	160	27	strongly	strongly	ADV
hassl-850	160	28	agree	agree	VERB
hassl-850	160	29	for	for	ADP
hassl-850	160	30	the	the	DET
hassl-850	160	31	factors	factor	NOUN
hassl-850	160	32	of	of	ADP
hassl-850	160	33	readiness	readiness	NOUN
hassl-850	160	34	.	.	PUNCT
hassl-850	161	1	these	these	DET
hassl-850	161	2	16	16	NUM
hassl-850	161	3	questions	question	NOUN
hassl-850	161	4	comprise	comprise	VERB
hassl-850	161	5	of	of	ADP
hassl-850	161	6	optimism	optimism	NOUN
hassl-850	161	7	,	,	PUNCT
hassl-850	161	8	innovativeness	innovativeness	NOUN
hassl-850	161	9	,	,	PUNCT
hassl-850	161	10	discomfort	discomfort	NOUN
hassl-850	161	11	,	,	PUNCT
hassl-850	161	12	and	and	CCONJ
hassl-850	161	13	insecurity	insecurity	NOUN
hassl-850	161	14	.	.	PUNCT
hassl-850	162	1	they	they	PRON
hassl-850	162	2	were	be	AUX
hassl-850	162	3	adapted	adapt	VERB
hassl-850	162	4	and	and	CCONJ
hassl-850	162	5	modified	modify	VERB
hassl-850	162	6	from	from	ADP
hassl-850	162	7	parasuraman	parasuraman	NOUN
hassl-850	162	8	and	and	CCONJ
hassl-850	162	9	colby	colby	NOUN
hassl-850	162	10	(	(	PUNCT
hassl-850	162	11	2015	2015	NUM
hassl-850	162	12	)	)	PUNCT
hassl-850	162	13	.	.	PUNCT
hassl-850	163	1	in	in	ADP
hassl-850	163	2	the	the	DET
hassl-850	163	3	final	final	ADJ
hassl-850	163	4	section	section	NOUN
hassl-850	163	5	,	,	PUNCT
hassl-850	163	6	7	7	NUM
hassl-850	163	7	,	,	PUNCT
hassl-850	163	8	the	the	DET
hassl-850	163	9	questionnaire	questionnaire	NOUN
hassl-850	163	10	uses	use	VERB
hassl-850	163	11	a	a	DET
hassl-850	163	12	five	five	NUM
hassl-850	163	13	-	-	PUNCT
hassl-850	163	14	point	point	NOUN
hassl-850	163	15	likert	likert	ADJ
hassl-850	163	16	scale	scale	NOUN
hassl-850	163	17	,	,	PUNCT
hassl-850	163	18	with	with	ADP
hassl-850	163	19	choices	choice	NOUN
hassl-850	163	20	ranging	range	VERB
hassl-850	163	21	from	from	ADP
hassl-850	163	22	„	„	PUNCT
hassl-850	163	23	strongly	strongly	ADV
hassl-850	163	24	disagree‟	disagree‟	NOUN
hassl-850	163	25	(	(	PUNCT
hassl-850	163	26	1	1	NUM
hassl-850	163	27	)	)	PUNCT
hassl-850	163	28	to	to	PART
hassl-850	163	29	„	„	PUNCT
hassl-850	163	30	strongly	strongly	ADV
hassl-850	163	31	agree‟	agree‟	PUNCT
hassl-850	163	32	(	(	PUNCT
hassl-850	163	33	5	5	NUM
hassl-850	163	34	)	)	PUNCT
hassl-850	163	35	that	that	PRON
hassl-850	163	36	has	have	AUX
hassl-850	163	37	been	be	AUX
hassl-850	163	38	modified	modify	VERB
hassl-850	163	39	from	from	ADP
hassl-850	163	40	davis	davis	PROPN
hassl-850	163	41	(	(	PUNCT
hassl-850	163	42	1989	1989	NUM
hassl-850	163	43	)	)	PUNCT
hassl-850	163	44	.	.	PUNCT
hassl-850	164	1	it	it	PRON
hassl-850	164	2	includes	include	VERB
hassl-850	164	3	3	3	NUM
hassl-850	164	4	questions	question	NOUN
hassl-850	164	5	that	that	PRON
hassl-850	164	6	measure	measure	VERB
hassl-850	164	7	intention	intention	NOUN
hassl-850	164	8	to	to	PART
hassl-850	164	9	use	use	VERB
hassl-850	164	10	.	.	PUNCT
hassl-850	165	1	1	1	NUM
hassl-850	165	2	members	member	NOUN
hassl-850	165	3	by	by	ADP
hassl-850	165	4	state	state	NOUN
hassl-850	165	5	.	.	PUNCT
hassl-850	165	6	available	available	ADJ
hassl-850	165	7	at	at	ADP
hassl-850	165	8	:	:	PUNCT
hassl-850	165	9	https://www.mia.org.my/v2/membership/services/statistics/state.aspx	https://www.mia.org.my/v2/membership/services/statistics/state.aspx	NOUN
hassl-850	165	10	https://www.mia.org.my/v2/membership/services/statistics/state.aspx	https://www.mia.org.my/v2/membership/services/statistics/state.aspx	ADJ
hassl-850	165	11	humanities	humanity	NOUN
hassl-850	165	12	and	and	CCONJ
hassl-850	165	13	social	social	ADJ
hassl-850	165	14	sciences	science	NOUN
hassl-850	165	15	letters	letter	NOUN
hassl-850	165	16	,	,	PUNCT
hassl-850	165	17	2020	2020	NUM
hassl-850	165	18	,	,	PUNCT
hassl-850	165	19	8(2	8(2	NUM
hassl-850	165	20	):	):	PUNCT
hassl-850	165	21	202	202	NUM
hassl-850	165	22	-	-	SYM
hassl-850	165	23	214	214	NUM
hassl-850	165	24	207	207	NUM
hassl-850	165	25	©	©	PROPN
hassl-850	165	26	2020	2020	NUM
hassl-850	165	27	conscientia	conscientia	PROPN
hassl-850	165	28	beam	beam	PROPN
hassl-850	165	29	.	.	PUNCT
hassl-850	166	1	all	all	DET
hassl-850	166	2	rights	right	NOUN
hassl-850	166	3	reserved	reserve	VERB
hassl-850	166	4	.	.	PUNCT
hassl-850	167	1	this	this	DET
hassl-850	167	2	questionnaire	questionnaire	NOUN
hassl-850	167	3	is	be	AUX
hassl-850	167	4	designed	design	VERB
hassl-850	167	5	and	and	CCONJ
hassl-850	167	6	validated	validate	VERB
hassl-850	167	7	qualitatively	qualitatively	ADV
hassl-850	167	8	based	base	VERB
hassl-850	167	9	on	on	ADP
hassl-850	167	10	input	input	NOUN
hassl-850	167	11	from	from	ADP
hassl-850	167	12	selected	select	VERB
hassl-850	167	13	practitioners	practitioner	NOUN
hassl-850	167	14	that	that	PRON
hassl-850	167	15	has	have	VERB
hassl-850	167	16	experience	experience	NOUN
hassl-850	167	17	using	use	VERB
hassl-850	167	18	mbrs	mbrs	NOUN
hassl-850	167	19	.	.	PUNCT
hassl-850	168	1	3.3	3.3	NUM
hassl-850	168	2	.	.	PUNCT
hassl-850	169	1	data	datum	NOUN
hassl-850	169	2	collection	collection	NOUN
hassl-850	169	3	the	the	DET
hassl-850	169	4	data	data	NOUN
hassl-850	169	5	collection	collection	NOUN
hassl-850	169	6	involves	involve	VERB
hassl-850	169	7	the	the	DET
hassl-850	169	8	distribution	distribution	NOUN
hassl-850	169	9	of	of	ADP
hassl-850	169	10	the	the	DET
hassl-850	169	11	questionnaire	questionnaire	NOUN
hassl-850	169	12	to	to	ADP
hassl-850	169	13	practitioners	practitioner	NOUN
hassl-850	169	14	from	from	ADP
hassl-850	169	15	small	small	ADJ
hassl-850	169	16	-	-	PUNCT
hassl-850	169	17	medium	medium	NOUN
hassl-850	169	18	practices	practice	NOUN
hassl-850	169	19	found	find	VERB
hassl-850	169	20	in	in	ADP
hassl-850	169	21	a	a	DET
hassl-850	169	22	mia	mia	PROPN
hassl-850	169	23	membership	membership	NOUN
hassl-850	169	24	directory	directory	NOUN
hassl-850	169	25	.	.	PUNCT
hassl-850	170	1	all	all	DET
hassl-850	170	2	practitioners	practitioner	NOUN
hassl-850	170	3	were	be	AUX
hassl-850	170	4	approached	approach	VERB
hassl-850	170	5	personally	personally	ADV
hassl-850	170	6	by	by	ADP
hassl-850	170	7	the	the	DET
hassl-850	170	8	researchers	researcher	NOUN
hassl-850	170	9	via	via	ADP
hassl-850	170	10	telephone	telephone	NOUN
hassl-850	170	11	or	or	CCONJ
hassl-850	170	12	email	email	NOUN
hassl-850	170	13	.	.	PUNCT
hassl-850	171	1	once	once	SCONJ
hassl-850	171	2	the	the	DET
hassl-850	171	3	respondents	respondent	NOUN
hassl-850	171	4	provided	provide	VERB
hassl-850	171	5	their	their	PRON
hassl-850	171	6	consent	consent	NOUN
hassl-850	171	7	to	to	PART
hassl-850	171	8	volunteer	volunteer	NOUN
hassl-850	171	9	in	in	ADP
hassl-850	171	10	this	this	DET
hassl-850	171	11	study	study	NOUN
hassl-850	171	12	,	,	PUNCT
hassl-850	171	13	a	a	DET
hassl-850	171	14	set	set	NOUN
hassl-850	171	15	of	of	ADP
hassl-850	171	16	questionnaires	questionnaire	NOUN
hassl-850	171	17	was	be	AUX
hassl-850	171	18	dropped	drop	VERB
hassl-850	171	19	-	-	PUNCT
hassl-850	171	20	off	off	ADP
hassl-850	171	21	personally	personally	ADV
hassl-850	171	22	.	.	PUNCT
hassl-850	172	1	the	the	DET
hassl-850	172	2	respondents	respondent	NOUN
hassl-850	172	3	were	be	AUX
hassl-850	172	4	requested	request	VERB
hassl-850	172	5	to	to	PART
hassl-850	172	6	complete	complete	VERB
hassl-850	172	7	and	and	CCONJ
hassl-850	172	8	return	return	VERB
hassl-850	172	9	the	the	DET
hassl-850	172	10	completed	complete	VERB
hassl-850	172	11	questionnaire	questionnaire	NOUN
hassl-850	172	12	within	within	ADP
hassl-850	172	13	a	a	DET
hassl-850	172	14	period	period	NOUN
hassl-850	172	15	of	of	ADP
hassl-850	172	16	four	four	NUM
hassl-850	172	17	months	month	NOUN
hassl-850	172	18	from	from	ADP
hassl-850	172	19	august	august	PROPN
hassl-850	172	20	2019	2019	NUM
hassl-850	172	21	to	to	ADP
hassl-850	172	22	november	november	PROPN
hassl-850	172	23	2019	2019	NUM
hassl-850	172	24	in	in	ADP
hassl-850	172	25	the	the	DET
hassl-850	172	26	area	area	NOUN
hassl-850	172	27	of	of	ADP
hassl-850	172	28	kuala	kuala	PROPN
hassl-850	172	29	lumpur	lumpur	PROPN
hassl-850	172	30	.	.	PUNCT
hassl-850	173	1	4	4	X
hassl-850	173	2	.	.	NOUN
hassl-850	173	3	results	result	NOUN
hassl-850	173	4	and	and	CCONJ
hassl-850	173	5	discussion	discussion	NOUN
hassl-850	173	6	4.1	4.1	NUM
hassl-850	173	7	.	.	PUNCT
hassl-850	174	1	reliability	reliability	NOUN
hassl-850	174	2	analysis	analysis	NOUN
hassl-850	174	3	reliability	reliability	NOUN
hassl-850	174	4	coefficients	coefficient	NOUN
hassl-850	174	5	for	for	ADP
hassl-850	174	6	optimism	optimism	NOUN
hassl-850	174	7	,	,	PUNCT
hassl-850	174	8	innovativeness	innovativeness	NOUN
hassl-850	174	9	,	,	PUNCT
hassl-850	174	10	discomfort	discomfort	NOUN
hassl-850	174	11	and	and	CCONJ
hassl-850	174	12	insecurity	insecurity	NOUN
hassl-850	174	13	were	be	AUX
hassl-850	174	14	included	include	VERB
hassl-850	174	15	in	in	ADP
hassl-850	174	16	the	the	DET
hassl-850	174	17	technology	technology	NOUN
hassl-850	174	18	readiness	readiness	NOUN
hassl-850	174	19	of	of	ADP
hassl-850	174	20	table	table	NOUN
hassl-850	174	21	1	1	NUM
hassl-850	174	22	.	.	PUNCT
hassl-850	175	1	together	together	ADV
hassl-850	175	2	with	with	ADP
hassl-850	175	3	the	the	DET
hassl-850	175	4	intention	intention	NOUN
hassl-850	175	5	to	to	PART
hassl-850	175	6	use	use	VERB
hassl-850	175	7	as	as	ADV
hassl-850	175	8	represented	represent	VERB
hassl-850	175	9	as	as	ADP
hassl-850	175	10	acceptance	acceptance	NOUN
hassl-850	175	11	.	.	PUNCT
hassl-850	176	1	sekaran	sekaran	NOUN
hassl-850	176	2	and	and	CCONJ
hassl-850	176	3	bougie	bougie	NOUN
hassl-850	176	4	(	(	PUNCT
hassl-850	176	5	2016	2016	NUM
hassl-850	176	6	)	)	PUNCT
hassl-850	176	7	suggested	suggest	VERB
hassl-850	176	8	that	that	SCONJ
hassl-850	176	9	a	a	DET
hassl-850	176	10	reliability	reliability	NOUN
hassl-850	176	11	less	less	ADJ
hassl-850	176	12	than	than	ADP
hassl-850	176	13	0.6	0.6	NUM
hassl-850	176	14	is	be	AUX
hassl-850	176	15	considered	consider	VERB
hassl-850	176	16	poor	poor	ADJ
hassl-850	176	17	,	,	PUNCT
hassl-850	176	18	those	those	PRON
hassl-850	176	19	in	in	ADP
hassl-850	176	20	the	the	DET
hassl-850	176	21	0.7	0.7	NUM
hassl-850	176	22	range	range	NOUN
hassl-850	176	23	is	be	AUX
hassl-850	176	24	acceptable	acceptable	ADJ
hassl-850	176	25	,	,	PUNCT
hassl-850	176	26	and	and	CCONJ
hassl-850	176	27	that	that	SCONJ
hassl-850	176	28	0.8	0.8	NUM
hassl-850	176	29	is	be	AUX
hassl-850	176	30	good	good	ADJ
hassl-850	176	31	.	.	PUNCT
hassl-850	177	1	all	all	DET
hassl-850	177	2	alpha	alpha	ADJ
hassl-850	177	3	coefficients	coefficient	NOUN
hassl-850	177	4	are	be	AUX
hassl-850	177	5	above	above	ADP
hassl-850	177	6	0.7	0.7	NUM
hassl-850	177	7	.	.	PUNCT
hassl-850	178	1	therefore	therefore	ADV
hassl-850	178	2	,	,	PUNCT
hassl-850	178	3	the	the	DET
hassl-850	178	4	internal	internal	ADJ
hassl-850	178	5	consistency	consistency	NOUN
hassl-850	178	6	reliability	reliability	NOUN
hassl-850	178	7	of	of	ADP
hassl-850	178	8	the	the	DET
hassl-850	178	9	measures	measure	NOUN
hassl-850	178	10	used	use	VERB
hassl-850	178	11	in	in	ADP
hassl-850	178	12	this	this	DET
hassl-850	178	13	study	study	NOUN
hassl-850	178	14	can	can	AUX
hassl-850	178	15	be	be	AUX
hassl-850	178	16	considered	consider	VERB
hassl-850	178	17	good	good	ADJ
hassl-850	178	18	and	and	CCONJ
hassl-850	178	19	acceptable	acceptable	ADJ
hassl-850	178	20	.	.	PUNCT
hassl-850	179	1	this	this	DET
hassl-850	179	2	instrument	instrument	NOUN
hassl-850	179	3	is	be	AUX
hassl-850	179	4	used	use	VERB
hassl-850	179	5	in	in	ADP
hassl-850	179	6	the	the	DET
hassl-850	179	7	xbrl	xbrl	PROPN
hassl-850	179	8	context	context	PROPN
hassl-850	179	9	in	in	ADP
hassl-850	179	10	malaysia	malaysia	PROPN
hassl-850	179	11	aligned	align	VERB
hassl-850	179	12	with	with	ADP
hassl-850	179	13	parasuraman	parasuraman	NOUN
hassl-850	179	14	and	and	CCONJ
hassl-850	179	15	colby	colby	NOUN
hassl-850	179	16	(	(	PUNCT
hassl-850	179	17	2015	2015	NUM
hassl-850	179	18	)	)	PUNCT
hassl-850	179	19	.	.	PUNCT
hassl-850	180	1	table-1	table-1	NUM
hassl-850	180	2	.	.	PUNCT
hassl-850	181	1	reliability	reliability	NOUN
hassl-850	181	2	analysis	analysis	NOUN
hassl-850	181	3	.	.	PUNCT
hassl-850	182	1	acceptance	acceptance	NOUN
hassl-850	182	2	cronbach	cronbach	NOUN
hassl-850	182	3	's	's	PART
hassl-850	182	4	alpha	alpha	NOUN
hassl-850	182	5	no	no	PRON
hassl-850	182	6	of	of	ADP
hassl-850	182	7	items	item	NOUN
hassl-850	182	8	technology	technology	NOUN
hassl-850	182	9	readiness	readiness	NOUN
hassl-850	182	10	cronbach	cronbach	NOUN
hassl-850	182	11	's	's	PART
hassl-850	182	12	alpha	alpha	NOUN
hassl-850	182	13	no	no	PRON
hassl-850	182	14	of	of	ADP
hassl-850	182	15	items	item	NOUN
hassl-850	182	16	intention	intention	NOUN
hassl-850	182	17	to	to	PART
hassl-850	182	18	use	use	VERB
hassl-850	182	19	0.947	0.947	NUM
hassl-850	182	20	3	3	NUM
hassl-850	182	21	optimism	optimism	NOUN
hassl-850	182	22	0.945	0.945	NUM
hassl-850	182	23	4	4	NUM
hassl-850	182	24	innovativeness	innovativeness	NOUN
hassl-850	182	25	0.882	0.882	NUM
hassl-850	182	26	4	4	NUM
hassl-850	182	27	discomfort	discomfort	NOUN
hassl-850	182	28	0.874	0.874	NUM
hassl-850	182	29	4	4	NUM
hassl-850	182	30	insecurity	insecurity	NOUN
hassl-850	182	31	0.816	0.816	NUM
hassl-850	182	32	4	4	NUM
hassl-850	182	33	4.2	4.2	NUM
hassl-850	182	34	.	.	PUNCT
hassl-850	183	1	respondents‟	respondents‟	ADV
hassl-850	183	2	profile	profile	VERB
hassl-850	183	3	most	most	ADJ
hassl-850	183	4	of	of	ADP
hassl-850	183	5	the	the	DET
hassl-850	183	6	responses	response	NOUN
hassl-850	183	7	came	come	VERB
hassl-850	183	8	from	from	ADP
hassl-850	183	9	younger	young	ADJ
hassl-850	183	10	practitioners	practitioner	NOUN
hassl-850	183	11	within	within	ADP
hassl-850	183	12	age	age	NOUN
hassl-850	183	13	range	range	NOUN
hassl-850	183	14	of	of	ADP
hassl-850	183	15	22	22	NUM
hassl-850	183	16	-	-	SYM
hassl-850	183	17	30	30	NUM
hassl-850	183	18	years	year	NOUN
hassl-850	183	19	(	(	PUNCT
hassl-850	183	20	61.42	61.42	NUM
hassl-850	183	21	%	%	NOUN
hassl-850	183	22	)	)	PUNCT
hassl-850	183	23	and	and	CCONJ
hassl-850	183	24	more	more	ADJ
hassl-850	183	25	than	than	ADP
hassl-850	183	26	50	50	NUM
hassl-850	183	27	%	%	NOUN
hassl-850	183	28	are	be	AUX
hassl-850	183	29	female	female	ADJ
hassl-850	183	30	(	(	PUNCT
hassl-850	183	31	68.91	68.91	NUM
hassl-850	183	32	%	%	NOUN
hassl-850	183	33	)	)	PUNCT
hassl-850	183	34	as	as	SCONJ
hassl-850	183	35	stated	state	VERB
hassl-850	183	36	in	in	ADP
hassl-850	183	37	table	table	NOUN
hassl-850	183	38	2	2	NUM
hassl-850	183	39	.	.	PUNCT
hassl-850	184	1	most	most	ADJ
hassl-850	184	2	of	of	ADP
hassl-850	184	3	them	they	PRON
hassl-850	184	4	are	be	AUX
hassl-850	184	5	practicing	practice	VERB
hassl-850	184	6	accountants	accountant	NOUN
hassl-850	184	7	(	(	PUNCT
hassl-850	184	8	115	115	NUM
hassl-850	184	9	)	)	PUNCT
hassl-850	184	10	and	and	CCONJ
hassl-850	184	11	company	company	NOUN
hassl-850	184	12	secretarial	secretarial	NOUN
hassl-850	184	13	(	(	PUNCT
hassl-850	184	14	70	70	NUM
hassl-850	184	15	)	)	PUNCT
hassl-850	184	16	and	and	CCONJ
hassl-850	184	17	followed	follow	VERB
hassl-850	184	18	by	by	ADP
hassl-850	184	19	auditing	auditing	NOUN
hassl-850	184	20	and	and	CCONJ
hassl-850	184	21	taxation	taxation	NOUN
hassl-850	184	22	as	as	SCONJ
hassl-850	184	23	seen	see	VERB
hassl-850	184	24	in	in	ADP
hassl-850	184	25	table	table	NOUN
hassl-850	184	26	2	2	NUM
hassl-850	184	27	.	.	PUNCT
hassl-850	185	1	table-2	table-2	NUM
hassl-850	185	2	.	.	NOUN
hassl-850	185	3	respondents‟	respondents‟	ADV
hassl-850	185	4	profile	profile	NOUN
hassl-850	185	5	.	.	PUNCT
hassl-850	186	1	age	age	NOUN
hassl-850	186	2	frequency	frequency	NOUN
hassl-850	186	3	percent	percent	NOUN
hassl-850	186	4	22	22	NUM
hassl-850	186	5	-	-	SYM
hassl-850	186	6	30	30	NUM
hassl-850	186	7	years	year	NOUN
hassl-850	186	8	164	164	NUM
hassl-850	186	9	61.42	61.42	NUM
hassl-850	186	10	31	31	NUM
hassl-850	186	11	-	-	SYM
hassl-850	186	12	40	40	NUM
hassl-850	186	13	years	year	NOUN
hassl-850	186	14	80	80	NUM
hassl-850	186	15	29.96	29.96	NUM
hassl-850	186	16	41	41	NUM
hassl-850	186	17	-	-	SYM
hassl-850	186	18	50	50	NUM
hassl-850	186	19	years	year	NOUN
hassl-850	186	20	20	20	NUM
hassl-850	186	21	7.49	7.49	NUM
hassl-850	186	22	51	51	NUM
hassl-850	186	23	-	-	SYM
hassl-850	186	24	60	60	NUM
hassl-850	186	25	years	year	NOUN
hassl-850	186	26	3	3	NUM
hassl-850	186	27	1.12	1.12	NUM
hassl-850	186	28	gender	gender	NOUN
hassl-850	186	29	female	female	NOUN
hassl-850	186	30	184	184	NUM
hassl-850	186	31	68.91	68.91	NUM
hassl-850	186	32	male	male	NOUN
hassl-850	186	33	83	83	NUM
hassl-850	186	34	31.09	31.09	NUM
hassl-850	186	35	scope	scope	NOUN
hassl-850	186	36	of	of	ADP
hassl-850	186	37	job	job	NOUN
hassl-850	186	38	accounting	account	VERB
hassl-850	186	39	115	115	NUM
hassl-850	186	40	43.07	43.07	NUM
hassl-850	186	41	audit	audit	NOUN
hassl-850	186	42	52	52	NUM
hassl-850	186	43	19.48	19.48	NUM
hassl-850	186	44	tax	tax	NOUN
hassl-850	186	45	30	30	NUM
hassl-850	186	46	11.24	11.24	NUM
hassl-850	186	47	company	company	NOUN
hassl-850	186	48	secretarial	secretarial	VERB
hassl-850	186	49	70	70	NUM
hassl-850	186	50	26.22	26.22	NUM
hassl-850	186	51	total	total	NOUN
hassl-850	186	52	267	267	NUM
hassl-850	186	53	100	100	NUM
hassl-850	186	54	4.3	4.3	NUM
hassl-850	186	55	.	.	PUNCT
hassl-850	186	56	awareness	awareness	NOUN
hassl-850	186	57	and	and	CCONJ
hassl-850	186	58	understanding	understanding	NOUN
hassl-850	186	59	of	of	ADP
hassl-850	186	60	mbrs	mbrs	NOUN
hassl-850	186	61	based	base	VERB
hassl-850	186	62	on	on	ADP
hassl-850	186	63	the	the	DET
hassl-850	186	64	current	current	ADJ
hassl-850	186	65	scenario	scenario	NOUN
hassl-850	186	66	of	of	ADP
hassl-850	186	67	adopting	adopt	VERB
hassl-850	186	68	the	the	DET
hassl-850	186	69	xbrl	xbrl	PROPN
hassl-850	186	70	format	format	NOUN
hassl-850	186	71	in	in	ADP
hassl-850	186	72	malaysia	malaysia	PROPN
hassl-850	186	73	,	,	PUNCT
hassl-850	186	74	which	which	PRON
hassl-850	186	75	is	be	AUX
hassl-850	186	76	related	relate	VERB
hassl-850	186	77	to	to	ADP
hassl-850	186	78	mbrs	mbrs	VERB
hassl-850	186	79	,	,	PUNCT
hassl-850	186	80	most	most	ADJ
hassl-850	186	81	respondents	respondent	NOUN
hassl-850	186	82	are	be	AUX
hassl-850	186	83	aware	aware	ADJ
hassl-850	186	84	of	of	ADP
hassl-850	186	85	mbrs	mbrs	NOUN
hassl-850	186	86	.	.	PUNCT
hassl-850	187	1	the	the	DET
hassl-850	187	2	results	result	NOUN
hassl-850	187	3	show	show	VERB
hassl-850	187	4	an	an	DET
hassl-850	187	5	improvement	improvement	NOUN
hassl-850	187	6	compared	compare	VERB
hassl-850	187	7	to	to	ADP
hassl-850	187	8	past	past	ADJ
hassl-850	187	9	studies	study	NOUN
hassl-850	187	10	as	as	SCONJ
hassl-850	187	11	mbrs	mbrs	NOUN
hassl-850	187	12	was	be	AUX
hassl-850	187	13	humanities	humanity	NOUN
hassl-850	187	14	and	and	CCONJ
hassl-850	187	15	social	social	ADJ
hassl-850	187	16	sciences	science	NOUN
hassl-850	187	17	letters	letter	NOUN
hassl-850	187	18	,	,	PUNCT
hassl-850	187	19	2020	2020	NUM
hassl-850	187	20	,	,	PUNCT
hassl-850	187	21	8(2	8(2	NUM
hassl-850	187	22	):	):	PUNCT
hassl-850	187	23	202	202	NUM
hassl-850	187	24	-	-	SYM
hassl-850	187	25	214	214	NUM
hassl-850	187	26	208	208	NUM
hassl-850	187	27	©	©	PROPN
hassl-850	187	28	2020	2020	NUM
hassl-850	187	29	conscientia	conscientia	PROPN
hassl-850	187	30	beam	beam	PROPN
hassl-850	187	31	.	.	PUNCT
hassl-850	188	1	all	all	DET
hassl-850	188	2	rights	right	NOUN
hassl-850	188	3	reserved	reserve	VERB
hassl-850	188	4	.	.	PUNCT
hassl-850	188	5	implemented	implement	VERB
hassl-850	188	6	in	in	ADP
hassl-850	188	7	the	the	DET
hassl-850	188	8	year	year	NOUN
hassl-850	188	9	2018	2018	NUM
hassl-850	188	10	for	for	ADP
hassl-850	188	11	annual	annual	ADJ
hassl-850	188	12	return	return	NOUN
hassl-850	188	13	submission	submission	NOUN
hassl-850	188	14	,	,	PUNCT
hassl-850	188	15	while	while	SCONJ
hassl-850	188	16	it	it	PRON
hassl-850	188	17	was	be	AUX
hassl-850	188	18	voluntary	voluntary	ADJ
hassl-850	188	19	for	for	ADP
hassl-850	188	20	financial	financial	ADJ
hassl-850	188	21	statement	statement	NOUN
hassl-850	188	22	submission	submission	NOUN
hassl-850	188	23	in	in	ADP
hassl-850	188	24	2019	2019	NUM
hassl-850	188	25	.	.	PUNCT
hassl-850	189	1	due	due	ADP
hassl-850	189	2	to	to	ADP
hassl-850	189	3	the	the	DET
hassl-850	189	4	training	training	NOUN
hassl-850	189	5	organised	organise	VERB
hassl-850	189	6	by	by	ADP
hassl-850	189	7	ssm	ssm	PROPN
hassl-850	189	8	and	and	CCONJ
hassl-850	189	9	mia	mia	PROPN
hassl-850	189	10	,	,	PUNCT
hassl-850	189	11	51	51	NUM
hassl-850	189	12	(	(	PUNCT
hassl-850	189	13	19.10	19.10	NUM
hassl-850	189	14	%	%	NOUN
hassl-850	189	15	)	)	PUNCT
hassl-850	189	16	respondents	respondent	NOUN
hassl-850	189	17	have	have	VERB
hassl-850	189	18	sufficient	sufficient	ADJ
hassl-850	189	19	knowledge	knowledge	NOUN
hassl-850	189	20	of	of	ADP
hassl-850	189	21	the	the	DET
hassl-850	189	22	mbrs	mbrs	NOUN
hassl-850	189	23	and	and	CCONJ
hassl-850	189	24	are	be	AUX
hassl-850	189	25	aware	aware	ADJ
hassl-850	189	26	of	of	ADP
hassl-850	189	27	its	its	PRON
hassl-850	189	28	basic	basic	ADJ
hassl-850	189	29	operation	operation	NOUN
hassl-850	189	30	.	.	PUNCT
hassl-850	190	1	however	however	ADV
hassl-850	190	2	,	,	PUNCT
hassl-850	190	3	understanding	understand	VERB
hassl-850	190	4	the	the	DET
hassl-850	190	5	mbrs	mbrs	NOUN
hassl-850	190	6	filing	filing	NOUN
hassl-850	190	7	requirements	requirement	NOUN
hassl-850	190	8	of	of	ADP
hassl-850	190	9	the	the	DET
hassl-850	190	10	financial	financial	ADJ
hassl-850	190	11	reporting	reporting	NOUN
hassl-850	190	12	is	be	AUX
hassl-850	190	13	low	low	ADJ
hassl-850	190	14	(	(	PUNCT
hassl-850	190	15	61.05	61.05	NUM
hassl-850	190	16	%	%	NOUN
hassl-850	190	17	)	)	PUNCT
hassl-850	190	18	as	as	SCONJ
hassl-850	190	19	stated	state	VERB
hassl-850	190	20	in	in	ADP
hassl-850	190	21	panel	panel	NOUN
hassl-850	190	22	b	b	NOUN
hassl-850	190	23	,	,	PUNCT
hassl-850	190	24	table	table	NOUN
hassl-850	190	25	3	3	NUM
hassl-850	190	26	.	.	PUNCT
hassl-850	191	1	this	this	PRON
hassl-850	191	2	is	be	AUX
hassl-850	191	3	due	due	ADJ
hassl-850	191	4	to	to	ADP
hassl-850	191	5	the	the	DET
hassl-850	191	6	willingness	willingness	NOUN
hassl-850	191	7	of	of	ADP
hassl-850	191	8	practitioners	practitioner	NOUN
hassl-850	191	9	in	in	ADP
hassl-850	191	10	volunteer	volunteer	NOUN
hassl-850	191	11	to	to	PART
hassl-850	191	12	prepare	prepare	VERB
hassl-850	191	13	the	the	DET
hassl-850	191	14	financial	financial	ADJ
hassl-850	191	15	reporting	reporting	NOUN
hassl-850	191	16	using	use	VERB
hassl-850	191	17	xbrl	xbrl	PROPN
hassl-850	191	18	format	format	NOUN
hassl-850	191	19	,	,	PUNCT
hassl-850	191	20	which	which	PRON
hassl-850	191	21	is	be	AUX
hassl-850	191	22	through	through	ADP
hassl-850	191	23	mbrs	mbrs	NOUN
hassl-850	191	24	filing	filing	NOUN
hassl-850	191	25	.	.	PUNCT
hassl-850	192	1	table-3	table-3	NUM
hassl-850	192	2	.	.	PUNCT
hassl-850	193	1	understanding	understanding	NOUN
hassl-850	193	2	of	of	ADP
hassl-850	193	3	mbrs	mbrs	NOUN
hassl-850	193	4	.	.	PUNCT
hassl-850	194	1	panel	panel	NOUN
hassl-850	194	2	a	a	DET
hassl-850	194	3	:	:	PUNCT
hassl-850	194	4	awareness	awareness	NOUN
hassl-850	194	5	and	and	CCONJ
hassl-850	194	6	understanding	understand	VERB
hassl-850	194	7	mbrs	mbrs	NOUN
hassl-850	194	8	frequency	frequency	NOUN
hassl-850	194	9	per	per	ADP
hassl-850	194	10	cent	cent	NOUN
hassl-850	194	11	i	i	PRON
hassl-850	194	12	was	be	AUX
hassl-850	194	13	aware	aware	ADJ
hassl-850	194	14	but	but	CCONJ
hassl-850	194	15	did	do	AUX
hassl-850	194	16	not	not	PART
hassl-850	194	17	understand	understand	VERB
hassl-850	194	18	the	the	DET
hassl-850	194	19	basic	basic	ADJ
hassl-850	194	20	concepts	concept	NOUN
hassl-850	194	21	132	132	NUM
hassl-850	194	22	49.44	49.44	NUM
hassl-850	194	23	i	i	PRON
hassl-850	194	24	understand	understand	VERB
hassl-850	194	25	the	the	DET
hassl-850	194	26	basic	basic	ADJ
hassl-850	194	27	concepts	concept	NOUN
hassl-850	194	28	of	of	ADP
hassl-850	194	29	mbrs	mbrs	NOUN
hassl-850	194	30	84	84	NUM
hassl-850	194	31	31.46	31.46	NUM
hassl-850	194	32	i	i	PRON
hassl-850	194	33	understand	understand	VERB
hassl-850	194	34	fully	fully	ADV
hassl-850	194	35	what	what	PRON
hassl-850	194	36	mbrs	mbrs	NOUN
hassl-850	194	37	is	be	AUX
hassl-850	194	38	about	about	ADV
hassl-850	194	39	51	51	NUM
hassl-850	194	40	19.10	19.10	NUM
hassl-850	194	41	panel	panel	NOUN
hassl-850	194	42	b	b	NOUN
hassl-850	194	43	:	:	PUNCT
hassl-850	194	44	understanding	understand	VERB
hassl-850	194	45	mbrs	mbrs	NOUN
hassl-850	194	46	filing	filing	NOUN
hassl-850	194	47	requirements	requirement	NOUN
hassl-850	194	48	on	on	ADP
hassl-850	194	49	financial	financial	ADJ
hassl-850	194	50	reporting	reporting	NOUN
hassl-850	194	51	process	process	NOUN
hassl-850	194	52	frequency	frequency	NOUN
hassl-850	194	53	per	per	ADP
hassl-850	194	54	cent	cent	NOUN
hassl-850	195	1	yes	yes	INTJ
hassl-850	195	2	104	104	NUM
hassl-850	195	3	38.95	38.95	NUM
hassl-850	195	4	no	no	DET
hassl-850	195	5	163	163	NUM
hassl-850	195	6	61.05	61.05	NUM
hassl-850	195	7	4.4	4.4	NUM
hassl-850	195	8	.	.	PUNCT
hassl-850	196	1	level	level	NOUN
hassl-850	196	2	of	of	ADP
hassl-850	196	3	preparation	preparation	NOUN
hassl-850	196	4	towards	towards	ADP
hassl-850	196	5	mbrs	mbrs	VERB
hassl-850	196	6	adoption	adoption	NOUN
hassl-850	196	7	table	table	NOUN
hassl-850	196	8	4	4	NUM
hassl-850	196	9	shows	show	VERB
hassl-850	196	10	the	the	DET
hassl-850	196	11	level	level	NOUN
hassl-850	196	12	of	of	ADP
hassl-850	196	13	preparation	preparation	NOUN
hassl-850	196	14	of	of	ADP
hassl-850	196	15	the	the	DET
hassl-850	196	16	individual	individual	ADJ
hassl-850	196	17	practitioners	practitioner	NOUN
hassl-850	196	18	related	relate	VERB
hassl-850	196	19	to	to	ADP
hassl-850	196	20	mbrs	mbrs	VERB
hassl-850	196	21	.	.	PUNCT
hassl-850	197	1	the	the	DET
hassl-850	197	2	results	result	NOUN
hassl-850	197	3	show	show	VERB
hassl-850	197	4	that	that	SCONJ
hassl-850	197	5	there	there	PRON
hassl-850	197	6	is	be	VERB
hassl-850	197	7	uncertainty	uncertainty	NOUN
hassl-850	197	8	on	on	ADP
hassl-850	197	9	if	if	SCONJ
hassl-850	197	10	there	there	PRON
hassl-850	197	11	is	be	VERB
hassl-850	197	12	an	an	DET
hassl-850	197	13	adequate	adequate	ADJ
hassl-850	197	14	person	person	NOUN
hassl-850	197	15	(	(	PUNCT
hassl-850	197	16	56.93	56.93	NUM
hassl-850	197	17	%	%	NOUN
hassl-850	197	18	)	)	PUNCT
hassl-850	197	19	in	in	ADP
hassl-850	197	20	the	the	DET
hassl-850	197	21	company	company	NOUN
hassl-850	197	22	that	that	PRON
hassl-850	197	23	will	will	AUX
hassl-850	197	24	be	be	AUX
hassl-850	197	25	in	in	ADP
hassl-850	197	26	charge	charge	NOUN
hassl-850	197	27	of	of	ADP
hassl-850	197	28	mbrs	mbrs	NOUN
hassl-850	197	29	related	related	ADJ
hassl-850	197	30	to	to	ADP
hassl-850	197	31	preparing	prepare	VERB
hassl-850	197	32	a	a	DET
hassl-850	197	33	financial	financial	ADJ
hassl-850	197	34	report	report	NOUN
hassl-850	197	35	.	.	PUNCT
hassl-850	198	1	the	the	DET
hassl-850	198	2	respondents	respondent	NOUN
hassl-850	198	3	also	also	ADV
hassl-850	198	4	suggest	suggest	VERB
hassl-850	198	5	that	that	SCONJ
hassl-850	198	6	there	there	PRON
hassl-850	198	7	is	be	VERB
hassl-850	198	8	still	still	ADV
hassl-850	198	9	a	a	DET
hassl-850	198	10	need	need	NOUN
hassl-850	198	11	for	for	ADP
hassl-850	198	12	attending	attend	VERB
hassl-850	198	13	training	training	NOUN
hassl-850	198	14	,	,	PUNCT
hassl-850	198	15	development	development	NOUN
hassl-850	198	16	of	of	ADP
hassl-850	198	17	mbrs	mbrs	NOUN
hassl-850	198	18	and	and	CCONJ
hassl-850	198	19	quality	quality	NOUN
hassl-850	198	20	assurance	assurance	NOUN
hassl-850	198	21	(	(	PUNCT
hassl-850	198	22	62.17	62.17	NUM
hassl-850	198	23	%	%	NOUN
hassl-850	198	24	)	)	PUNCT
hassl-850	198	25	.	.	PUNCT
hassl-850	199	1	besides	besides	SCONJ
hassl-850	199	2	that	that	PRON
hassl-850	199	3	,	,	PUNCT
hassl-850	199	4	there	there	PRON
hassl-850	199	5	is	be	VERB
hassl-850	199	6	a	a	DET
hassl-850	199	7	lack	lack	NOUN
hassl-850	199	8	of	of	ADP
hassl-850	199	9	resources	resource	NOUN
hassl-850	199	10	(	(	PUNCT
hassl-850	199	11	59.93	59.93	NUM
hassl-850	199	12	%	%	NOUN
hassl-850	199	13	)	)	PUNCT
hassl-850	199	14	for	for	SCONJ
hassl-850	199	15	the	the	DET
hassl-850	199	16	companies	company	NOUN
hassl-850	199	17	to	to	PART
hassl-850	199	18	prepare	prepare	VERB
hassl-850	199	19	the	the	DET
hassl-850	199	20	financial	financial	ADJ
hassl-850	199	21	report	report	NOUN
hassl-850	199	22	based	base	VERB
hassl-850	199	23	on	on	ADP
hassl-850	199	24	mbrs	mbrs	NOUN
hassl-850	199	25	.	.	PUNCT
hassl-850	200	1	these	these	DET
hassl-850	200	2	findings	finding	NOUN
hassl-850	200	3	align	align	VERB
hassl-850	200	4	with	with	ADP
hassl-850	200	5	the	the	DET
hassl-850	200	6	malaysia	malaysia	PROPN
hassl-850	200	7	scenario	scenario	NOUN
hassl-850	200	8	which	which	PRON
hassl-850	200	9	is	be	AUX
hassl-850	200	10	still	still	ADV
hassl-850	200	11	in	in	ADP
hassl-850	200	12	progress	progress	NOUN
hassl-850	200	13	of	of	ADP
hassl-850	200	14	mbrs	mbrs	NOUN
hassl-850	200	15	implementation	implementation	NOUN
hassl-850	200	16	.	.	PUNCT
hassl-850	201	1	hence	hence	ADV
hassl-850	201	2	,	,	PUNCT
hassl-850	201	3	companies	company	NOUN
hassl-850	201	4	need	need	VERB
hassl-850	201	5	to	to	PART
hassl-850	201	6	ensure	ensure	VERB
hassl-850	201	7	the	the	DET
hassl-850	201	8	capability	capability	NOUN
hassl-850	201	9	of	of	ADP
hassl-850	201	10	the	the	DET
hassl-850	201	11	firm	firm	NOUN
hassl-850	201	12	is	be	AUX
hassl-850	201	13	sufficient	sufficient	ADJ
hassl-850	201	14	in	in	ADP
hassl-850	201	15	order	order	NOUN
hassl-850	201	16	to	to	PART
hassl-850	201	17	start	start	VERB
hassl-850	201	18	with	with	ADP
hassl-850	201	19	the	the	DET
hassl-850	201	20	voluntary	voluntary	ADJ
hassl-850	201	21	submission	submission	NOUN
hassl-850	201	22	of	of	ADP
hassl-850	201	23	the	the	DET
hassl-850	201	24	financial	financial	ADJ
hassl-850	201	25	report	report	NOUN
hassl-850	201	26	.	.	PUNCT
hassl-850	202	1	table-4	table-4	X
hassl-850	202	2	.	.	PUNCT
hassl-850	202	3	level	level	NOUN
hassl-850	202	4	of	of	ADP
hassl-850	202	5	preparation	preparation	NOUN
hassl-850	202	6	on	on	ADP
hassl-850	202	7	mbrs	mbrs	NOUN
hassl-850	202	8	.	.	PUNCT
hassl-850	203	1	yes	yes	INTJ
hassl-850	204	1	no	no	INTJ
hassl-850	204	2	n	n	PRON
hassl-850	204	3	%	%	NOUN
hassl-850	204	4	n	n	CCONJ
hassl-850	204	5	%	%	NOUN
hassl-850	204	6	adequate	adequate	ADJ
hassl-850	204	7	responsible	responsible	ADJ
hassl-850	204	8	person	person	NOUN
hassl-850	204	9	to	to	PART
hassl-850	204	10	manage	manage	VERB
hassl-850	204	11	mbrs	mbrs	ADJ
hassl-850	204	12	financial	financial	ADJ
hassl-850	204	13	reporting	reporting	NOUN
hassl-850	204	14	preparation	preparation	NOUN
hassl-850	204	15	process	process	NOUN
hassl-850	204	16	115	115	NUM
hassl-850	204	17	43.07	43.07	NUM
hassl-850	204	18	152	152	NUM
hassl-850	204	19	56.93	56.93	NUM
hassl-850	204	20	adequate	adequate	ADJ
hassl-850	204	21	time	time	NOUN
hassl-850	204	22	for	for	ADP
hassl-850	204	23	training	training	NOUN
hassl-850	204	24	,	,	PUNCT
hassl-850	204	25	process	process	NOUN
hassl-850	204	26	development	development	NOUN
hassl-850	204	27	and	and	CCONJ
hassl-850	204	28	quality	quality	NOUN
hassl-850	204	29	assurance	assurance	NOUN
hassl-850	204	30	check	check	VERB
hassl-850	204	31	101	101	NUM
hassl-850	204	32	37.83	37.83	NUM
hassl-850	204	33	166	166	NUM
hassl-850	204	34	62.17	62.17	NUM
hassl-850	204	35	adequate	adequate	ADJ
hassl-850	204	36	resources	resource	NOUN
hassl-850	204	37	to	to	PART
hassl-850	204	38	prepare	prepare	VERB
hassl-850	204	39	your	your	PRON
hassl-850	204	40	financial	financial	ADJ
hassl-850	204	41	statements	statement	NOUN
hassl-850	204	42	in	in	ADP
hassl-850	204	43	accordance	accordance	NOUN
hassl-850	204	44	to	to	ADP
hassl-850	204	45	mbrs	mbrs	VERB
hassl-850	204	46	requirements	requirement	NOUN
hassl-850	204	47	107	107	NUM
hassl-850	204	48	40.07	40.07	NUM
hassl-850	204	49	160	160	NUM
hassl-850	204	50	59.93	59.93	NUM
hassl-850	204	51	4.5	4.5	NUM
hassl-850	204	52	.	.	PUNCT
hassl-850	205	1	readiness	readiness	NOUN
hassl-850	205	2	,	,	PUNCT
hassl-850	205	3	intention	intention	NOUN
hassl-850	205	4	to	to	PART
hassl-850	205	5	use	use	VERB
hassl-850	205	6	and	and	CCONJ
hassl-850	205	7	experience	experience	VERB
hassl-850	205	8	to	to	PART
hassl-850	205	9	use	use	VERB
hassl-850	205	10	due	due	ADP
hassl-850	205	11	to	to	ADP
hassl-850	205	12	the	the	DET
hassl-850	205	13	improvement	improvement	NOUN
hassl-850	205	14	in	in	ADP
hassl-850	205	15	awareness	awareness	NOUN
hassl-850	205	16	,	,	PUNCT
hassl-850	205	17	about	about	ADV
hassl-850	205	18	155	155	NUM
hassl-850	205	19	(	(	PUNCT
hassl-850	205	20	58.05	58.05	NUM
hassl-850	205	21	%	%	NOUN
hassl-850	205	22	)	)	PUNCT
hassl-850	205	23	practitioners	practitioner	NOUN
hassl-850	205	24	are	be	AUX
hassl-850	205	25	ready	ready	ADJ
hassl-850	205	26	for	for	ADP
hassl-850	205	27	mbrs	mbrs	NOUN
hassl-850	205	28	submitting	submit	VERB
hassl-850	205	29	annual	annual	ADJ
hassl-850	205	30	returns	return	NOUN
hassl-850	205	31	and	and	CCONJ
hassl-850	205	32	financial	financial	ADJ
hassl-850	205	33	report	report	NOUN
hassl-850	205	34	as	as	SCONJ
hassl-850	205	35	shown	show	VERB
hassl-850	205	36	in	in	ADP
hassl-850	205	37	panel	panel	NOUN
hassl-850	205	38	a	a	DET
hassl-850	205	39	,	,	PUNCT
hassl-850	205	40	table	table	NOUN
hassl-850	205	41	5	5	NUM
hassl-850	205	42	.	.	PUNCT
hassl-850	206	1	this	this	PRON
hassl-850	206	2	aligns	align	VERB
hassl-850	206	3	with	with	ADP
hassl-850	206	4	the	the	DET
hassl-850	206	5	idea	idea	NOUN
hassl-850	206	6	that	that	SCONJ
hassl-850	206	7	organizations	organization	NOUN
hassl-850	206	8	are	be	AUX
hassl-850	206	9	intending	intend	VERB
hassl-850	206	10	to	to	PART
hassl-850	206	11	use	use	VERB
hassl-850	206	12	mbrs	mbrs	NOUN
hassl-850	206	13	voluntarily	voluntarily	ADV
hassl-850	206	14	in	in	ADP
hassl-850	206	15	the	the	DET
hassl-850	206	16	future	future	NOUN
hassl-850	206	17	since	since	SCONJ
hassl-850	206	18	59	59	NUM
hassl-850	206	19	(	(	PUNCT
hassl-850	206	20	22.1	22.1	NUM
hassl-850	206	21	%	%	NOUN
hassl-850	206	22	)	)	PUNCT
hassl-850	206	23	respondents	respondent	NOUN
hassl-850	206	24	pointed	point	VERB
hassl-850	206	25	out	out	ADP
hassl-850	206	26	that	that	SCONJ
hassl-850	206	27	their	their	PRON
hassl-850	206	28	organisation	organisation	NOUN
hassl-850	206	29	is	be	AUX
hassl-850	206	30	progressing	progress	VERB
hassl-850	206	31	towards	towards	ADP
hassl-850	206	32	mbrs	mbrs	NOUN
hassl-850	206	33	.	.	PUNCT
hassl-850	207	1	based	base	VERB
hassl-850	207	2	on	on	ADP
hassl-850	207	3	this	this	DET
hassl-850	207	4	assumption	assumption	NOUN
hassl-850	207	5	,	,	PUNCT
hassl-850	207	6	roughly	roughly	ADV
hassl-850	207	7	50	50	NUM
hassl-850	207	8	%	%	NOUN
hassl-850	207	9	of	of	ADP
hassl-850	207	10	respondents	respondent	NOUN
hassl-850	207	11	agreed	agree	VERB
hassl-850	207	12	with	with	ADP
hassl-850	207	13	the	the	DET
hassl-850	207	14	intention	intention	NOUN
hassl-850	207	15	to	to	PART
hassl-850	207	16	use	use	VERB
hassl-850	207	17	mbrs	mbrs	NOUN
hassl-850	207	18	(	(	PUNCT
hassl-850	207	19	45.69	45.69	NUM
hassl-850	207	20	%	%	NOUN
hassl-850	207	21	)	)	PUNCT
hassl-850	207	22	.	.	PUNCT
hassl-850	208	1	with	with	ADP
hassl-850	208	2	the	the	DET
hassl-850	208	3	access	access	NOUN
hassl-850	208	4	of	of	ADP
hassl-850	208	5	mbrs	mbrs	NOUN
hassl-850	208	6	,	,	PUNCT
hassl-850	208	7	47.57	47.57	NUM
hassl-850	208	8	%	%	NOUN
hassl-850	208	9	of	of	ADP
hassl-850	208	10	respondents	respondent	NOUN
hassl-850	208	11	expect	expect	VERB
hassl-850	208	12	to	to	PART
hassl-850	208	13	use	use	VERB
hassl-850	208	14	mbrs	mbrs	NOUN
hassl-850	208	15	and	and	CCONJ
hassl-850	208	16	about	about	ADV
hassl-850	208	17	44.19	44.19	NUM
hassl-850	208	18	%	%	NOUN
hassl-850	208	19	respondents	respondent	NOUN
hassl-850	208	20	are	be	AUX
hassl-850	208	21	planning	plan	VERB
hassl-850	208	22	to	to	PART
hassl-850	208	23	use	use	VERB
hassl-850	208	24	mbrs	mbrs	NOUN
hassl-850	208	25	in	in	ADP
hassl-850	208	26	the	the	DET
hassl-850	208	27	future	future	NOUN
hassl-850	208	28	as	as	SCONJ
hassl-850	208	29	stated	state	VERB
hassl-850	208	30	in	in	ADP
hassl-850	208	31	panel	panel	NOUN
hassl-850	208	32	b	b	NOUN
hassl-850	208	33	,	,	PUNCT
hassl-850	208	34	table	table	NOUN
hassl-850	209	1	6.whilst	6.whilst	NUM
hassl-850	209	2	panel	panel	NOUN
hassl-850	209	3	c	c	NOUN
hassl-850	209	4	,	,	PUNCT
hassl-850	209	5	table	table	NOUN
hassl-850	209	6	6	6	NUM
hassl-850	209	7	shows	show	NOUN
hassl-850	209	8	113	113	NUM
hassl-850	209	9	(	(	PUNCT
hassl-850	209	10	42.32	42.32	NUM
hassl-850	209	11	%	%	NOUN
hassl-850	209	12	)	)	PUNCT
hassl-850	209	13	respondents	respondent	NOUN
hassl-850	209	14	have	have	VERB
hassl-850	209	15	experience	experience	NOUN
hassl-850	209	16	in	in	ADP
hassl-850	209	17	using	use	VERB
hassl-850	209	18	mbrs	mbrs	NOUN
hassl-850	209	19	.	.	PUNCT
hassl-850	210	1	humanities	humanity	NOUN
hassl-850	210	2	and	and	CCONJ
hassl-850	210	3	social	social	ADJ
hassl-850	210	4	sciences	science	NOUN
hassl-850	210	5	letters	letter	NOUN
hassl-850	210	6	,	,	PUNCT
hassl-850	210	7	2020	2020	NUM
hassl-850	210	8	,	,	PUNCT
hassl-850	210	9	8(2	8(2	NUM
hassl-850	210	10	):	):	PUNCT
hassl-850	210	11	202	202	NUM
hassl-850	210	12	-	-	SYM
hassl-850	210	13	214	214	NUM
hassl-850	210	14	209	209	NUM
hassl-850	210	15	©	©	PROPN
hassl-850	210	16	2020	2020	NUM
hassl-850	210	17	conscientia	conscientia	PROPN
hassl-850	210	18	beam	beam	PROPN
hassl-850	210	19	.	.	PUNCT
hassl-850	211	1	all	all	DET
hassl-850	211	2	rights	right	NOUN
hassl-850	211	3	reserved	reserve	VERB
hassl-850	211	4	.	.	PUNCT
hassl-850	212	1	table-5	table-5	PROPN
hassl-850	212	2	.	.	PUNCT
hassl-850	213	1	users‟	users‟	PROPN
hassl-850	213	2	readiness	readiness	NOUN
hassl-850	213	3	,	,	PUNCT
hassl-850	213	4	organisation	organisation	NOUN
hassl-850	213	5	intention	intention	NOUN
hassl-850	213	6	and	and	CCONJ
hassl-850	213	7	users‟	users‟	PROPN
hassl-850	213	8	experience	experience	NOUN
hassl-850	213	9	on	on	ADP
hassl-850	213	10	mbrs	mbrs	NOUN
hassl-850	213	11	.	.	PUNCT
hassl-850	214	1	panel	panel	NOUN
hassl-850	214	2	a	a	DET
hassl-850	214	3	:	:	PUNCT
hassl-850	214	4	readiness	readiness	NOUN
hassl-850	214	5	to	to	PART
hassl-850	214	6	use	use	VERB
hassl-850	214	7	mbrs	mbrs	NOUN
hassl-850	214	8	in	in	ADP
hassl-850	214	9	your	your	PRON
hassl-850	214	10	daily	daily	ADJ
hassl-850	214	11	operation	operation	NOUN
hassl-850	214	12	readiness	readiness	NOUN
hassl-850	214	13	to	to	PART
hassl-850	214	14	use	use	VERB
hassl-850	214	15	frequency	frequency	NOUN
hassl-850	214	16	per	per	ADP
hassl-850	214	17	cent	cent	NOUN
hassl-850	215	1	yes	yes	INTJ
hassl-850	215	2	155	155	NUM
hassl-850	215	3	58.05	58.05	NUM
hassl-850	215	4	no	no	DET
hassl-850	215	5	112	112	NUM
hassl-850	215	6	41.95	41.95	NUM
hassl-850	215	7	panel	panel	NOUN
hassl-850	215	8	b	b	NOUN
hassl-850	215	9	:	:	PUNCT
hassl-850	215	10	the	the	DET
hassl-850	215	11	intention	intention	NOUN
hassl-850	215	12	to	to	PART
hassl-850	215	13	use	use	VERB
hassl-850	215	14	by	by	ADP
hassl-850	215	15	users	user	NOUN
hassl-850	215	16	in	in	ADP
hassl-850	215	17	the	the	DET
hassl-850	215	18	future	future	NOUN
hassl-850	215	19	.	.	PUNCT
hassl-850	216	1	level	level	NOUN
hassl-850	216	2	of	of	ADP
hassl-850	216	3	intention	intention	NOUN
hassl-850	216	4	to	to	PART
hassl-850	216	5	use	use	VERB
hassl-850	216	6	the	the	DET
hassl-850	216	7	mbrs	mbrs	ADJ
hassl-850	216	8	frequency	frequency	NOUN
hassl-850	216	9	percent	percent	NOUN
hassl-850	216	10	assuming	assume	VERB
hassl-850	216	11	i	i	PRON
hassl-850	216	12	have	have	VERB
hassl-850	216	13	access	access	NOUN
hassl-850	216	14	to	to	ADP
hassl-850	216	15	the	the	DET
hassl-850	216	16	mbrs	mbrs	NOUN
hassl-850	216	17	,	,	PUNCT
hassl-850	216	18	i	i	PRON
hassl-850	216	19	intend	intend	VERB
hassl-850	216	20	to	to	PART
hassl-850	216	21	use	use	VERB
hassl-850	216	22	it	it	PRON
hassl-850	216	23	122	122	NUM
hassl-850	216	24	45.69	45.69	NUM
hassl-850	216	25	given	give	VERB
hassl-850	216	26	that	that	SCONJ
hassl-850	216	27	i	i	PRON
hassl-850	216	28	have	have	AUX
hassl-850	216	29	access	access	NOUN
hassl-850	216	30	to	to	ADP
hassl-850	216	31	the	the	DET
hassl-850	216	32	mbrs	mbrs	NOUN
hassl-850	216	33	,	,	PUNCT
hassl-850	216	34	i	i	PRON
hassl-850	216	35	predict	predict	VERB
hassl-850	216	36	that	that	SCONJ
hassl-850	216	37	i	i	PRON
hassl-850	216	38	would	would	AUX
hassl-850	216	39	use	use	VERB
hassl-850	216	40	it	it	PRON
hassl-850	216	41	127	127	NUM
hassl-850	216	42	47.57	47.57	NUM
hassl-850	216	43	in	in	ADP
hassl-850	216	44	the	the	DET
hassl-850	216	45	future	future	NOUN
hassl-850	216	46	,	,	PUNCT
hassl-850	216	47	i	i	PRON
hassl-850	216	48	plan	plan	VERB
hassl-850	216	49	to	to	PART
hassl-850	216	50	use	use	VERB
hassl-850	216	51	the	the	DET
hassl-850	216	52	mbrs	mbrs	NOUN
hassl-850	216	53	often	often	ADV
hassl-850	216	54	for	for	ADP
hassl-850	216	55	future	future	ADJ
hassl-850	216	56	submission	submission	NOUN
hassl-850	216	57	to	to	ADP
hassl-850	216	58	ssm	ssm	PROPN
hassl-850	216	59	118	118	NUM
hassl-850	216	60	44.19	44.19	NUM
hassl-850	216	61	panel	panel	NOUN
hassl-850	216	62	c	c	NOUN
hassl-850	216	63	:	:	PUNCT
hassl-850	216	64	experiences	experience	NOUN
hassl-850	216	65	in	in	ADP
hassl-850	216	66	using	use	VERB
hassl-850	216	67	mbrs	mbrs	NOUN
hassl-850	216	68	related	related	ADJ
hassl-850	216	69	to	to	ADP
hassl-850	216	70	your	your	PRON
hassl-850	216	71	current	current	ADJ
hassl-850	216	72	job	job	NOUN
hassl-850	216	73	.	.	PUNCT
hassl-850	217	1	experiences	experience	NOUN
hassl-850	217	2	in	in	ADP
hassl-850	217	3	using	use	VERB
hassl-850	217	4	mbrs	mbrs	NOUN
hassl-850	217	5	frequency	frequency	NOUN
hassl-850	217	6	per	per	ADP
hassl-850	217	7	cent	cent	NOUN
hassl-850	217	8	yes	yes	NOUN
hassl-850	217	9	113	113	NUM
hassl-850	217	10	42.32	42.32	NUM
hassl-850	217	11	no	no	DET
hassl-850	217	12	154	154	NUM
hassl-850	217	13	57.68	57.68	NUM
hassl-850	217	14	table-6	table-6	NUM
hassl-850	217	15	.	.	PUNCT
hassl-850	218	1	descriptive	descriptive	ADJ
hassl-850	218	2	analysis	analysis	NOUN
hassl-850	218	3	.	.	PUNCT
hassl-850	219	1	factors	factor	NOUN
hassl-850	219	2	items	item	NOUN
hassl-850	219	3	mean	mean	VERB
hassl-850	219	4	mean	mean	VERB
hassl-850	219	5	score	score	NOUN
hassl-850	219	6	optimism	optimism	NOUN
hassl-850	219	7	1	1	NUM
hassl-850	219	8	.	.	PUNCT
hassl-850	219	9	mbrs	mbrs	PROPN
hassl-850	219	10	contribute	contribute	VERB
hassl-850	219	11	to	to	ADP
hassl-850	219	12	a	a	DET
hassl-850	219	13	better	well	ADJ
hassl-850	219	14	quality	quality	NOUN
hassl-850	219	15	of	of	ADP
hassl-850	219	16	reporting	reporting	NOUN
hassl-850	219	17	submission	submission	NOUN
hassl-850	219	18	3.54	3.54	NUM
hassl-850	219	19	3.49	3.49	NUM
hassl-850	219	20	2	2	NUM
hassl-850	219	21	.	.	PUNCT
hassl-850	220	1	mbrs	mbrs	PROPN
hassl-850	220	2	gives	give	VERB
hassl-850	220	3	me	i	PRON
hassl-850	220	4	more	more	ADJ
hassl-850	220	5	freedom	freedom	NOUN
hassl-850	220	6	of	of	ADP
hassl-850	220	7	mobility	mobility	NOUN
hassl-850	220	8	to	to	PART
hassl-850	220	9	submit	submit	VERB
hassl-850	220	10	reporting	report	VERB
hassl-850	220	11	3.52	3.52	NUM
hassl-850	220	12	3	3	NUM
hassl-850	220	13	.	.	PUNCT
hassl-850	221	1	mbrs	mbrs	PROPN
hassl-850	221	2	gives	give	VERB
hassl-850	221	3	people	people	NOUN
hassl-850	221	4	more	more	ADJ
hassl-850	221	5	control	control	NOUN
hassl-850	221	6	over	over	ADP
hassl-850	221	7	daily	daily	ADJ
hassl-850	221	8	lives	life	NOUN
hassl-850	221	9	and	and	CCONJ
hassl-850	221	10	in	in	ADP
hassl-850	221	11	fulfilling	fulfil	VERB
hassl-850	221	12	my	my	PRON
hassl-850	221	13	job	job	NOUN
hassl-850	221	14	3.49	3.49	NUM
hassl-850	221	15	4	4	NUM
hassl-850	221	16	.	.	PUNCT
hassl-850	222	1	mbrs	mbrs	PROPN
hassl-850	222	2	makes	make	VERB
hassl-850	222	3	me	i	PRON
hassl-850	222	4	more	more	ADV
hassl-850	222	5	productive	productive	ADJ
hassl-850	222	6	in	in	ADP
hassl-850	222	7	fulfilling	fulfil	VERB
hassl-850	222	8	my	my	PRON
hassl-850	222	9	job	job	NOUN
hassl-850	222	10	3.43	3.43	NUM
hassl-850	222	11	innovativeness	innovativeness	NOUN
hassl-850	222	12	5	5	NUM
hassl-850	222	13	.	.	PUNCT
hassl-850	222	14	other	other	ADJ
hassl-850	222	15	people	people	NOUN
hassl-850	222	16	come	come	VERB
hassl-850	222	17	to	to	ADP
hassl-850	222	18	me	i	PRON
hassl-850	222	19	for	for	ADP
hassl-850	222	20	advice	advice	NOUN
hassl-850	222	21	on	on	ADP
hassl-850	222	22	mbrs	mbrs	NOUN
hassl-850	222	23	3.23	3.23	NUM
hassl-850	222	24	3.19	3.19	NUM
hassl-850	222	25	6	6	NUM
hassl-850	222	26	.	.	PUNCT
hassl-850	223	1	in	in	ADP
hassl-850	223	2	general	general	ADJ
hassl-850	223	3	,	,	PUNCT
hassl-850	223	4	i	i	PRON
hassl-850	223	5	am	be	AUX
hassl-850	223	6	among	among	ADP
hassl-850	223	7	the	the	DET
hassl-850	223	8	first	first	ADJ
hassl-850	223	9	in	in	ADP
hassl-850	223	10	my	my	PRON
hassl-850	223	11	circle	circle	NOUN
hassl-850	223	12	of	of	ADP
hassl-850	223	13	friends	friend	NOUN
hassl-850	223	14	to	to	PART
hassl-850	223	15	acquire	acquire	VERB
hassl-850	223	16	mbrs	mbrs	NOUN
hassl-850	223	17	when	when	SCONJ
hassl-850	223	18	it	it	PRON
hassl-850	223	19	appears	appear	VERB
hassl-850	223	20	3.23	3.23	NUM
hassl-850	223	21	7	7	NUM
hassl-850	223	22	.	.	PUNCT
hassl-850	224	1	i	i	PRON
hassl-850	224	2	can	can	AUX
hassl-850	224	3	usually	usually	ADV
hassl-850	224	4	figure	figure	VERB
hassl-850	224	5	out	out	ADP
hassl-850	224	6	new	new	ADJ
hassl-850	224	7	mbrs	mbrs	NOUN
hassl-850	224	8	without	without	ADP
hassl-850	224	9	help	help	NOUN
hassl-850	224	10	from	from	ADP
hassl-850	224	11	others	other	NOUN
hassl-850	224	12	3.15	3.15	NUM
hassl-850	224	13	8	8	NUM
hassl-850	224	14	.	.	PUNCT
hassl-850	225	1	i	i	PRON
hassl-850	225	2	keep	keep	VERB
hassl-850	225	3	up	up	ADP
hassl-850	225	4	with	with	ADP
hassl-850	225	5	the	the	DET
hassl-850	225	6	latest	late	ADJ
hassl-850	225	7	mbrs	mbrs	ADJ
hassl-850	225	8	developments	development	NOUN
hassl-850	225	9	in	in	ADP
hassl-850	225	10	my	my	PRON
hassl-850	225	11	areas	area	NOUN
hassl-850	225	12	of	of	ADP
hassl-850	225	13	interest	interest	NOUN
hassl-850	225	14	3.14	3.14	NUM
hassl-850	225	15	discomfort	discomfort	NOUN
hassl-850	225	16	9	9	NUM
hassl-850	225	17	.	.	PUNCT
hassl-850	226	1	when	when	SCONJ
hassl-850	226	2	i	i	PRON
hassl-850	226	3	get	get	VERB
hassl-850	226	4	technical	technical	ADJ
hassl-850	226	5	support	support	NOUN
hassl-850	226	6	from	from	ADP
hassl-850	226	7	a	a	DET
hassl-850	226	8	provider	provider	NOUN
hassl-850	226	9	of	of	ADP
hassl-850	226	10	a	a	DET
hassl-850	226	11	high	high	ADJ
hassl-850	226	12	-	-	PUNCT
hassl-850	226	13	tech	tech	NOUN
hassl-850	226	14	product	product	NOUN
hassl-850	226	15	or	or	CCONJ
hassl-850	226	16	service	service	NOUN
hassl-850	226	17	,	,	PUNCT
hassl-850	226	18	i	i	PRON
hassl-850	226	19	sometimes	sometimes	ADV
hassl-850	226	20	feel	feel	VERB
hassl-850	226	21	as	as	SCONJ
hassl-850	226	22	if	if	SCONJ
hassl-850	226	23	i	i	PRON
hassl-850	226	24	am	be	AUX
hassl-850	226	25	being	be	AUX
hassl-850	226	26	taken	take	VERB
hassl-850	226	27	advantage	advantage	NOUN
hassl-850	226	28	of	of	ADP
hassl-850	226	29	by	by	ADP
hassl-850	226	30	someone	someone	PRON
hassl-850	226	31	who	who	PRON
hassl-850	226	32	knows	know	VERB
hassl-850	226	33	mbrs	mbr	VERB
hassl-850	226	34	more	more	ADJ
hassl-850	226	35	than	than	SCONJ
hassl-850	226	36	i	i	PRON
hassl-850	226	37	do	do	VERB
hassl-850	226	38	2.98	2.98	NUM
hassl-850	226	39	3.08	3.08	NUM
hassl-850	226	40	10	10	NUM
hassl-850	226	41	.	.	PUNCT
hassl-850	227	1	technical	technical	ADJ
hassl-850	227	2	support	support	NOUN
hassl-850	227	3	lines	line	NOUN
hassl-850	227	4	for	for	ADP
hassl-850	227	5	mbrs	mbrs	NOUN
hassl-850	227	6	are	be	AUX
hassl-850	227	7	not	not	PART
hassl-850	227	8	helpful	helpful	ADJ
hassl-850	227	9	because	because	SCONJ
hassl-850	227	10	they	they	PRON
hassl-850	227	11	don‟t	don‟t	X
hassl-850	227	12	explain	explain	VERB
hassl-850	227	13	things	thing	NOUN
hassl-850	227	14	in	in	ADP
hassl-850	227	15	terms	term	NOUN
hassl-850	227	16	i	i	PRON
hassl-850	227	17	understand	understand	VERB
hassl-850	227	18	3.00	3.00	NUM
hassl-850	227	19	11	11	NUM
hassl-850	227	20	.	.	PUNCT
hassl-850	228	1	sometimes	sometimes	ADV
hassl-850	228	2	,	,	PUNCT
hassl-850	228	3	i	i	PRON
hassl-850	228	4	think	think	VERB
hassl-850	228	5	that	that	SCONJ
hassl-850	228	6	mbrs	mbrs	NOUN
hassl-850	228	7	systems	system	NOUN
hassl-850	228	8	are	be	AUX
hassl-850	228	9	not	not	PART
hassl-850	228	10	designed	design	VERB
hassl-850	228	11	for	for	ADP
hassl-850	228	12	use	use	NOUN
hassl-850	228	13	by	by	ADP
hassl-850	228	14	ordinary	ordinary	ADJ
hassl-850	228	15	people	people	NOUN
hassl-850	228	16	3.16	3.16	NUM
hassl-850	228	17	12	12	NUM
hassl-850	228	18	.	.	PUNCT
hassl-850	229	1	there	there	PRON
hassl-850	229	2	is	be	VERB
hassl-850	229	3	no	no	DET
hassl-850	229	4	such	such	ADJ
hassl-850	229	5	thing	thing	NOUN
hassl-850	229	6	as	as	ADP
hassl-850	229	7	a	a	DET
hassl-850	229	8	manual	manual	NOUN
hassl-850	229	9	for	for	ADP
hassl-850	229	10	a	a	DET
hassl-850	229	11	high	high	ADJ
hassl-850	229	12	-	-	PUNCT
hassl-850	229	13	tech	tech	NOUN
hassl-850	229	14	product	product	NOUN
hassl-850	229	15	or	or	CCONJ
hassl-850	229	16	service	service	NOUN
hassl-850	229	17	that‟s	that‟s	ADV
hassl-850	229	18	written	write	VERB
hassl-850	229	19	in	in	ADP
hassl-850	229	20	plain	plain	ADJ
hassl-850	229	21	language	language	NOUN
hassl-850	229	22	3.17	3.17	NUM
hassl-850	229	23	insecurity	insecurity	NOUN
hassl-850	229	24	13	13	NUM
hassl-850	229	25	.	.	PUNCT
hassl-850	230	1	people	people	NOUN
hassl-850	230	2	are	be	AUX
hassl-850	230	3	too	too	ADV
hassl-850	230	4	dependent	dependent	ADJ
hassl-850	230	5	on	on	ADP
hassl-850	230	6	mbrs	mbrs	NOUN
hassl-850	230	7	to	to	PART
hassl-850	230	8	do	do	VERB
hassl-850	230	9	things	thing	NOUN
hassl-850	230	10	for	for	ADP
hassl-850	230	11	them	they	PRON
hassl-850	230	12	3.15	3.15	NUM
hassl-850	230	13	3.21	3.21	NUM
hassl-850	230	14	14	14	NUM
hassl-850	230	15	.	.	PUNCT
hassl-850	231	1	too	too	ADV
hassl-850	231	2	much	much	ADJ
hassl-850	231	3	mbrs	mbrs	NOUN
hassl-850	231	4	distracts	distract	VERB
hassl-850	231	5	people	people	NOUN
hassl-850	231	6	to	to	ADP
hassl-850	231	7	a	a	DET
hassl-850	231	8	point	point	NOUN
hassl-850	231	9	that	that	PRON
hassl-850	231	10	is	be	AUX
hassl-850	231	11	harmful	harmful	ADJ
hassl-850	231	12	3.15	3.15	NUM
hassl-850	231	13	15	15	NUM
hassl-850	231	14	.	.	PUNCT
hassl-850	232	1	mbrs	mbrs	PROPN
hassl-850	232	2	lowers	lower	VERB
hassl-850	232	3	the	the	DET
hassl-850	232	4	quality	quality	NOUN
hassl-850	232	5	of	of	ADP
hassl-850	232	6	relationships	relationship	NOUN
hassl-850	232	7	by	by	ADP
hassl-850	232	8	reducing	reduce	VERB
hassl-850	232	9	personal	personal	ADJ
hassl-850	232	10	interaction	interaction	NOUN
hassl-850	232	11	with	with	ADP
hassl-850	232	12	ssm	ssm	PROPN
hassl-850	232	13	and	and	CCONJ
hassl-850	232	14	other	other	ADJ
hassl-850	232	15	related	related	ADJ
hassl-850	232	16	parties	party	NOUN
hassl-850	232	17	3.30	3.30	NUM
hassl-850	232	18	16	16	NUM
hassl-850	232	19	.	.	PUNCT
hassl-850	233	1	i	i	PRON
hassl-850	233	2	do	do	AUX
hassl-850	233	3	not	not	PART
hassl-850	233	4	feel	feel	VERB
hassl-850	233	5	confident	confident	ADJ
hassl-850	233	6	with	with	ADP
hassl-850	233	7	mbrs	mbrs	NOUN
hassl-850	233	8	that	that	PRON
hassl-850	233	9	can	can	AUX
hassl-850	233	10	only	only	ADV
hassl-850	233	11	be	be	AUX
hassl-850	233	12	reached	reach	VERB
hassl-850	233	13	online	online	ADV
hassl-850	233	14	3.25	3.25	NUM
hassl-850	233	15	intention	intention	NOUN
hassl-850	233	16	to	to	PART
hassl-850	233	17	use	use	VERB
hassl-850	233	18	17	17	NUM
hassl-850	233	19	.	.	PUNCT
hassl-850	234	1	assuming	assume	VERB
hassl-850	234	2	i	i	PRON
hassl-850	234	3	have	have	VERB
hassl-850	234	4	access	access	NOUN
hassl-850	234	5	to	to	ADP
hassl-850	234	6	the	the	DET
hassl-850	234	7	mbrs	mbrs	NOUN
hassl-850	234	8	,	,	PUNCT
hassl-850	234	9	i	i	PRON
hassl-850	234	10	intend	intend	VERB
hassl-850	234	11	to	to	PART
hassl-850	234	12	use	use	VERB
hassl-850	234	13	it	it	PRON
hassl-850	234	14	3.43	3.43	NUM
hassl-850	234	15	3.43	3.43	NUM
hassl-850	234	16	18	18	NUM
hassl-850	234	17	.	.	PUNCT
hassl-850	235	1	given	give	VERB
hassl-850	235	2	that	that	SCONJ
hassl-850	235	3	i	i	PRON
hassl-850	235	4	have	have	AUX
hassl-850	235	5	access	access	NOUN
hassl-850	235	6	to	to	ADP
hassl-850	235	7	the	the	DET
hassl-850	235	8	mbrs	mbrs	NOUN
hassl-850	235	9	,	,	PUNCT
hassl-850	235	10	i	i	PRON
hassl-850	235	11	predict	predict	VERB
hassl-850	235	12	that	that	SCONJ
hassl-850	235	13	i	i	PRON
hassl-850	235	14	would	would	AUX
hassl-850	235	15	use	use	VERB
hassl-850	235	16	it	it	PRON
hassl-850	235	17	3.46	3.46	NUM
hassl-850	235	18	19	19	NUM
hassl-850	235	19	.	.	PUNCT
hassl-850	236	1	in	in	ADP
hassl-850	236	2	the	the	DET
hassl-850	236	3	future	future	NOUN
hassl-850	236	4	,	,	PUNCT
hassl-850	236	5	i	i	PRON
hassl-850	236	6	plan	plan	VERB
hassl-850	236	7	to	to	PART
hassl-850	236	8	use	use	VERB
hassl-850	236	9	the	the	DET
hassl-850	236	10	mbrs	mbrs	NOUN
hassl-850	236	11	often	often	ADV
hassl-850	236	12	for	for	ADP
hassl-850	236	13	future	future	ADJ
hassl-850	236	14	submission	submission	NOUN
hassl-850	236	15	to	to	ADP
hassl-850	236	16	ssm	ssm	PROPN
hassl-850	236	17	3.42	3.42	NUM
hassl-850	236	18	note	note	NOUN
hassl-850	236	19	:	:	PUNCT
hassl-850	236	20	„	„	PUNCT
hassl-850	236	21	strongly	strongly	ADV
hassl-850	236	22	disagree‟	disagree‟	NOUN
hassl-850	236	23	(	(	PUNCT
hassl-850	236	24	1	1	NUM
hassl-850	236	25	)	)	PUNCT
hassl-850	236	26	to	to	PART
hassl-850	236	27	„	„	PUNCT
hassl-850	236	28	strongly	strongly	ADV
hassl-850	236	29	agree‟	agree‟	PUNCT
hassl-850	236	30	(	(	PUNCT
hassl-850	236	31	5	5	NUM
hassl-850	236	32	)	)	PUNCT
hassl-850	236	33	.	.	PUNCT
hassl-850	237	1	humanities	humanity	NOUN
hassl-850	237	2	and	and	CCONJ
hassl-850	237	3	social	social	ADJ
hassl-850	237	4	sciences	science	NOUN
hassl-850	237	5	letters	letter	NOUN
hassl-850	237	6	,	,	PUNCT
hassl-850	237	7	2020	2020	NUM
hassl-850	237	8	,	,	PUNCT
hassl-850	237	9	8(2	8(2	NUM
hassl-850	237	10	):	):	PUNCT
hassl-850	237	11	202	202	NUM
hassl-850	237	12	-	-	SYM
hassl-850	237	13	214	214	NUM
hassl-850	237	14	210	210	NUM
hassl-850	237	15	©	©	ADP
hassl-850	237	16	2020	2020	NUM
hassl-850	237	17	conscientia	conscientia	PROPN
hassl-850	237	18	beam	beam	PROPN
hassl-850	237	19	.	.	PUNCT
hassl-850	238	1	all	all	DET
hassl-850	238	2	rights	right	NOUN
hassl-850	238	3	reserved	reserve	VERB
hassl-850	238	4	.	.	PUNCT
hassl-850	239	1	4.6	4.6	NUM
hassl-850	239	2	.	.	PUNCT
hassl-850	239	3	factors	factor	NOUN
hassl-850	239	4	of	of	ADP
hassl-850	239	5	technology	technology	NOUN
hassl-850	239	6	readiness	readiness	NOUN
hassl-850	239	7	and	and	CCONJ
hassl-850	239	8	intention	intention	NOUN
hassl-850	239	9	to	to	PART
hassl-850	239	10	use	use	VERB
hassl-850	239	11	4.6.1	4.6.1	PROPN
hassl-850	239	12	.	.	PUNCT
hassl-850	240	1	description	description	NOUN
hassl-850	240	2	statistics	statistic	NOUN
hassl-850	240	3	table	table	NOUN
hassl-850	240	4	6	6	NUM
hassl-850	240	5	shows	show	VERB
hassl-850	240	6	a	a	DET
hassl-850	240	7	users‟	users‟	NOUN
hassl-850	240	8	optimism	optimism	NOUN
hassl-850	240	9	towards	towards	ADP
hassl-850	240	10	mbrs	mbrs	NOUN
hassl-850	240	11	.	.	PUNCT
hassl-850	241	1	most	most	ADJ
hassl-850	241	2	of	of	ADP
hassl-850	241	3	the	the	DET
hassl-850	241	4	respondents	respondent	NOUN
hassl-850	241	5	agree	agree	VERB
hassl-850	241	6	that	that	SCONJ
hassl-850	241	7	mbrs	mbrs	NOUN
hassl-850	241	8	would	would	AUX
hassl-850	241	9	expedite	expedite	VERB
hassl-850	241	10	the	the	DET
hassl-850	241	11	process	process	NOUN
hassl-850	241	12	and	and	CCONJ
hassl-850	241	13	make	make	VERB
hassl-850	241	14	it	it	PRON
hassl-850	241	15	better	well	ADJ
hassl-850	241	16	and	and	CCONJ
hassl-850	241	17	easy	easy	ADJ
hassl-850	241	18	when	when	SCONJ
hassl-850	241	19	reporting	reporting	NOUN
hassl-850	241	20	submissions	submission	NOUN
hassl-850	241	21	(	(	PUNCT
hassl-850	241	22	3.54	3.54	NUM
hassl-850	241	23	;	;	PUNCT
hassl-850	241	24	3.52	3.52	NUM
hassl-850	241	25	)	)	PUNCT
hassl-850	241	26	to	to	ADP
hassl-850	241	27	ssm	ssm	PROPN
hassl-850	241	28	.	.	PUNCT
hassl-850	242	1	this	this	PRON
hassl-850	242	2	is	be	AUX
hassl-850	242	3	followed	follow	VERB
hassl-850	242	4	by	by	ADP
hassl-850	242	5	respondents	respondent	NOUN
hassl-850	242	6	agreeing	agree	VERB
hassl-850	242	7	that	that	SCONJ
hassl-850	242	8	mbrs	mbrs	NOUN
hassl-850	242	9	provides	provide	VERB
hassl-850	242	10	more	more	ADJ
hassl-850	242	11	control	control	NOUN
hassl-850	242	12	(	(	PUNCT
hassl-850	242	13	3.49	3.49	NUM
hassl-850	242	14	)	)	PUNCT
hassl-850	242	15	and	and	CCONJ
hassl-850	242	16	is	be	AUX
hassl-850	242	17	more	more	ADV
hassl-850	242	18	productive	productive	ADJ
hassl-850	242	19	when	when	SCONJ
hassl-850	242	20	preparing	prepare	VERB
hassl-850	242	21	and	and	CCONJ
hassl-850	242	22	submitting	submit	VERB
hassl-850	242	23	the	the	DET
hassl-850	242	24	report	report	NOUN
hassl-850	242	25	(	(	PUNCT
hassl-850	242	26	3.43	3.43	NUM
hassl-850	242	27	)	)	PUNCT
hassl-850	242	28	.	.	PUNCT
hassl-850	243	1	they	they	PRON
hassl-850	243	2	no	no	ADV
hassl-850	243	3	longer	long	ADV
hassl-850	243	4	need	need	VERB
hassl-850	243	5	a	a	DET
hassl-850	243	6	hardcopy	hardcopy	NOUN
hassl-850	243	7	submission	submission	NOUN
hassl-850	243	8	.	.	PUNCT
hassl-850	244	1	this	this	PRON
hassl-850	244	2	aligns	align	VERB
hassl-850	244	3	with	with	ADP
hassl-850	244	4	the	the	DET
hassl-850	244	5	benefits	benefit	NOUN
hassl-850	244	6	of	of	ADP
hassl-850	244	7	xbrl	xbrl	PROPN
hassl-850	244	8	that	that	PRON
hassl-850	244	9	will	will	AUX
hassl-850	244	10	provide	provide	VERB
hassl-850	244	11	a	a	DET
hassl-850	244	12	better	well	ADJ
hassl-850	244	13	quality	quality	NOUN
hassl-850	244	14	of	of	ADP
hassl-850	244	15	information	information	NOUN
hassl-850	244	16	and	and	CCONJ
hassl-850	244	17	easier	easy	ADJ
hassl-850	244	18	submission	submission	NOUN
hassl-850	244	19	.	.	PUNCT
hassl-850	245	1	this	this	DET
hassl-850	245	2	study	study	NOUN
hassl-850	245	3	also	also	ADV
hassl-850	245	4	shows	show	VERB
hassl-850	245	5	that	that	SCONJ
hassl-850	245	6	most	most	ADJ
hassl-850	245	7	of	of	ADP
hassl-850	245	8	the	the	DET
hassl-850	245	9	respondents	respondent	NOUN
hassl-850	245	10	are	be	AUX
hassl-850	245	11	not	not	PART
hassl-850	245	12	early	early	ADJ
hassl-850	245	13	users	user	NOUN
hassl-850	245	14	(	(	PUNCT
hassl-850	245	15	3.23	3.23	NUM
hassl-850	245	16	)	)	PUNCT
hassl-850	245	17	.	.	PUNCT
hassl-850	246	1	this	this	PRON
hassl-850	246	2	is	be	AUX
hassl-850	246	3	because	because	SCONJ
hassl-850	246	4	they	they	PRON
hassl-850	246	5	are	be	AUX
hassl-850	246	6	struggling	struggle	VERB
hassl-850	246	7	to	to	PART
hassl-850	246	8	ensure	ensure	VERB
hassl-850	246	9	they	they	PRON
hassl-850	246	10	have	have	VERB
hassl-850	246	11	sufficient	sufficient	ADJ
hassl-850	246	12	understanding	understanding	NOUN
hassl-850	246	13	of	of	ADP
hassl-850	246	14	the	the	DET
hassl-850	246	15	mbrs	mbrs	NOUN
hassl-850	246	16	process	process	NOUN
hassl-850	246	17	which	which	PRON
hassl-850	246	18	started	start	VERB
hassl-850	246	19	in	in	ADP
hassl-850	246	20	the	the	DET
hassl-850	246	21	year	year	NOUN
hassl-850	246	22	2018	2018	NUM
hassl-850	246	23	.	.	PUNCT
hassl-850	247	1	most	most	ADJ
hassl-850	247	2	of	of	ADP
hassl-850	247	3	them	they	PRON
hassl-850	247	4	are	be	AUX
hassl-850	247	5	uncertain	uncertain	ADJ
hassl-850	247	6	on	on	ADP
hassl-850	247	7	how	how	SCONJ
hassl-850	247	8	they	they	PRON
hassl-850	247	9	keep	keep	VERB
hassl-850	247	10	up	up	ADP
hassl-850	247	11	with	with	ADP
hassl-850	247	12	the	the	DET
hassl-850	247	13	latest	late	ADJ
hassl-850	247	14	information	information	NOUN
hassl-850	247	15	in	in	ADP
hassl-850	247	16	regards	regard	NOUN
hassl-850	247	17	to	to	ADP
hassl-850	247	18	mbrs	mbrs	VERB
hassl-850	247	19	and	and	CCONJ
hassl-850	247	20	need	need	VERB
hassl-850	247	21	assistance	assistance	NOUN
hassl-850	247	22	from	from	ADP
hassl-850	247	23	others	other	NOUN
hassl-850	247	24	.	.	PUNCT
hassl-850	248	1	this	this	PRON
hassl-850	248	2	indicates	indicate	VERB
hassl-850	248	3	that	that	SCONJ
hassl-850	248	4	practitioners	practitioner	NOUN
hassl-850	248	5	still	still	ADV
hassl-850	248	6	need	need	VERB
hassl-850	248	7	assistance	assistance	NOUN
hassl-850	248	8	from	from	ADP
hassl-850	248	9	the	the	DET
hassl-850	248	10	expert	expert	NOUN
hassl-850	248	11	to	to	PART
hassl-850	248	12	operate	operate	VERB
hassl-850	248	13	mbrs	mbrs	NOUN
hassl-850	248	14	.	.	PUNCT
hassl-850	249	1	in	in	ADP
hassl-850	249	2	terms	term	NOUN
hassl-850	249	3	of	of	ADP
hassl-850	249	4	discomfort	discomfort	NOUN
hassl-850	249	5	over	over	ADP
hassl-850	249	6	the	the	DET
hassl-850	249	7	use	use	NOUN
hassl-850	249	8	of	of	ADP
hassl-850	249	9	mbrs	mbrs	NOUN
hassl-850	249	10	,	,	PUNCT
hassl-850	249	11	the	the	DET
hassl-850	249	12	respondents	respondent	NOUN
hassl-850	249	13	agree	agree	VERB
hassl-850	249	14	that	that	SCONJ
hassl-850	249	15	the	the	DET
hassl-850	249	16	manual	manual	ADJ
hassl-850	249	17	procedures	procedure	NOUN
hassl-850	249	18	of	of	ADP
hassl-850	249	19	mbrs	mbrs	NOUN
hassl-850	249	20	are	be	AUX
hassl-850	249	21	not	not	PART
hassl-850	249	22	easy	easy	ADJ
hassl-850	249	23	to	to	PART
hassl-850	249	24	understand	understand	VERB
hassl-850	249	25	(	(	PUNCT
hassl-850	249	26	3.17	3.17	NUM
hassl-850	249	27	)	)	PUNCT
hassl-850	249	28	.	.	PUNCT
hassl-850	250	1	the	the	DET
hassl-850	250	2	tools	tool	NOUN
hassl-850	250	3	of	of	ADP
hassl-850	250	4	mbrs	mbrs	NOUN
hassl-850	250	5	are	be	AUX
hassl-850	250	6	not	not	PART
hassl-850	250	7	easy	easy	ADJ
hassl-850	250	8	for	for	SCONJ
hassl-850	250	9	ordinary	ordinary	ADJ
hassl-850	250	10	peoples	people	NOUN
hassl-850	250	11	to	to	PART
hassl-850	250	12	use	use	VERB
hassl-850	250	13	when	when	SCONJ
hassl-850	250	14	operating	operate	VERB
hassl-850	250	15	the	the	DET
hassl-850	250	16	mbrs	mbrs	NOUN
hassl-850	250	17	to	to	PART
hassl-850	250	18	prepare	prepare	VERB
hassl-850	250	19	the	the	DET
hassl-850	250	20	annual	annual	ADJ
hassl-850	250	21	submission	submission	NOUN
hassl-850	250	22	of	of	ADP
hassl-850	250	23	returns	return	NOUN
hassl-850	250	24	and	and	CCONJ
hassl-850	250	25	financial	financial	ADJ
hassl-850	250	26	reporting	reporting	NOUN
hassl-850	250	27	(	(	PUNCT
hassl-850	250	28	3.16	3.16	NUM
hassl-850	250	29	)	)	PUNCT
hassl-850	250	30	.	.	PUNCT
hassl-850	251	1	the	the	DET
hassl-850	251	2	view	view	NOUN
hassl-850	251	3	on	on	ADP
hassl-850	251	4	discomfort	discomfort	NOUN
hassl-850	251	5	suggests	suggest	VERB
hassl-850	251	6	that	that	SCONJ
hassl-850	251	7	practitioners	practitioner	NOUN
hassl-850	251	8	have	have	AUX
hassl-850	251	9	seen	see	VERB
hassl-850	251	10	to	to	PART
hassl-850	251	11	be	be	AUX
hassl-850	251	12	lack	lack	NOUN
hassl-850	251	13	of	of	ADP
hassl-850	251	14	understanding	understanding	NOUN
hassl-850	251	15	on	on	ADP
hassl-850	251	16	technical	technical	ADJ
hassl-850	251	17	support	support	NOUN
hassl-850	251	18	,	,	PUNCT
hassl-850	251	19	which	which	PRON
hassl-850	251	20	the	the	DET
hassl-850	251	21	respondents	respondent	NOUN
hassl-850	251	22	seem	seem	VERB
hassl-850	251	23	to	to	PART
hassl-850	251	24	not	not	PART
hassl-850	251	25	understand	understand	VERB
hassl-850	251	26	the	the	DET
hassl-850	251	27	operational	operational	ADJ
hassl-850	251	28	of	of	ADP
hassl-850	251	29	xbrl	xbrl	PROPN
hassl-850	251	30	format	format	NOUN
hassl-850	251	31	from	from	ADP
hassl-850	251	32	mbrs	mbrs	NOUN
hassl-850	251	33	.	.	PUNCT
hassl-850	252	1	in	in	ADP
hassl-850	252	2	terms	term	NOUN
hassl-850	252	3	of	of	ADP
hassl-850	252	4	the	the	DET
hassl-850	252	5	insecurity	insecurity	NOUN
hassl-850	252	6	factor	factor	NOUN
hassl-850	252	7	,	,	PUNCT
hassl-850	252	8	the	the	DET
hassl-850	252	9	respondents	respondent	NOUN
hassl-850	252	10	agree	agree	VERB
hassl-850	252	11	that	that	SCONJ
hassl-850	252	12	the	the	DET
hassl-850	252	13	online	online	ADJ
hassl-850	252	14	submission	submission	NOUN
hassl-850	252	15	will	will	AUX
hassl-850	252	16	reduce	reduce	VERB
hassl-850	252	17	the	the	DET
hassl-850	252	18	quality	quality	NOUN
hassl-850	252	19	of	of	ADP
hassl-850	252	20	relationships	relationship	NOUN
hassl-850	252	21	and	and	CCONJ
hassl-850	252	22	confidence	confidence	NOUN
hassl-850	252	23	with	with	ADP
hassl-850	252	24	ssm	ssm	PROPN
hassl-850	252	25	and	and	CCONJ
hassl-850	252	26	other	other	ADJ
hassl-850	252	27	practices	practice	NOUN
hassl-850	252	28	(	(	PUNCT
hassl-850	252	29	3.30	3.30	NUM
hassl-850	252	30	)	)	PUNCT
hassl-850	252	31	.	.	PUNCT
hassl-850	253	1	this	this	PRON
hassl-850	253	2	is	be	AUX
hassl-850	253	3	due	due	ADJ
hassl-850	253	4	to	to	ADP
hassl-850	253	5	the	the	DET
hassl-850	253	6	fact	fact	NOUN
hassl-850	253	7	that	that	SCONJ
hassl-850	253	8	respondents	respondent	NOUN
hassl-850	253	9	are	be	AUX
hassl-850	253	10	no	no	ADV
hassl-850	253	11	longer	long	ADV
hassl-850	253	12	submitting	submit	VERB
hassl-850	253	13	their	their	PRON
hassl-850	253	14	reports	report	NOUN
hassl-850	253	15	in	in	ADP
hassl-850	253	16	person	person	NOUN
hassl-850	253	17	.	.	PUNCT
hassl-850	254	1	the	the	DET
hassl-850	254	2	respondents	respondent	NOUN
hassl-850	254	3	provide	provide	VERB
hassl-850	254	4	less	less	ADJ
hassl-850	254	5	agreement	agreement	NOUN
hassl-850	254	6	with	with	ADP
hassl-850	254	7	the	the	DET
hassl-850	254	8	dependable	dependable	ADJ
hassl-850	254	9	on	on	ADP
hassl-850	254	10	mbrs	mbrs	NOUN
hassl-850	254	11	that	that	PRON
hassl-850	254	12	could	could	AUX
hassl-850	254	13	distract	distract	VERB
hassl-850	254	14	and	and	CCONJ
hassl-850	254	15	harmful	harmful	VERB
hassl-850	254	16	their	their	PRON
hassl-850	254	17	work	work	NOUN
hassl-850	254	18	.	.	PUNCT
hassl-850	255	1	overall	overall	ADV
hassl-850	255	2	,	,	PUNCT
hassl-850	255	3	based	base	VERB
hassl-850	255	4	on	on	ADP
hassl-850	255	5	the	the	DET
hassl-850	255	6	four	four	NUM
hassl-850	255	7	factors	factor	NOUN
hassl-850	255	8	of	of	ADP
hassl-850	255	9	technology	technology	NOUN
hassl-850	255	10	readiness	readiness	NOUN
hassl-850	255	11	,	,	PUNCT
hassl-850	255	12	the	the	DET
hassl-850	255	13	highest	high	ADJ
hassl-850	255	14	mean	mean	ADJ
hassl-850	255	15	score	score	NOUN
hassl-850	255	16	is	be	AUX
hassl-850	255	17	optimism	optimism	NOUN
hassl-850	255	18	,	,	PUNCT
hassl-850	255	19	followed	follow	VERB
hassl-850	255	20	by	by	ADP
hassl-850	255	21	insecurity	insecurity	NOUN
hassl-850	255	22	,	,	PUNCT
hassl-850	255	23	innovativeness	innovativeness	NOUN
hassl-850	255	24	and	and	CCONJ
hassl-850	255	25	discomfort	discomfort	NOUN
hassl-850	255	26	.	.	PUNCT
hassl-850	256	1	generally	generally	ADV
hassl-850	256	2	,	,	PUNCT
hassl-850	256	3	the	the	DET
hassl-850	256	4	respondents	respondent	NOUN
hassl-850	256	5	who	who	PRON
hassl-850	256	6	are	be	AUX
hassl-850	256	7	end	end	NOUN
hassl-850	256	8	-	-	PUNCT
hassl-850	256	9	users	user	NOUN
hassl-850	256	10	in	in	ADP
hassl-850	256	11	mbrs	mbrs	NOUN
hassl-850	256	12	agreed	agree	VERB
hassl-850	256	13	to	to	PART
hassl-850	256	14	use	use	VERB
hassl-850	256	15	this	this	DET
hassl-850	256	16	submission	submission	NOUN
hassl-850	256	17	format	format	NOUN
hassl-850	256	18	in	in	ADP
hassl-850	256	19	the	the	DET
hassl-850	256	20	future	future	NOUN
hassl-850	256	21	.	.	PUNCT
hassl-850	257	1	however	however	ADV
hassl-850	257	2	,	,	PUNCT
hassl-850	257	3	the	the	DET
hassl-850	257	4	intention	intention	NOUN
hassl-850	257	5	to	to	PART
hassl-850	257	6	use	use	VERB
hassl-850	257	7	will	will	AUX
hassl-850	257	8	be	be	AUX
hassl-850	257	9	further	far	ADV
hassl-850	257	10	substantiated	substantiate	VERB
hassl-850	257	11	when	when	SCONJ
hassl-850	257	12	the	the	DET
hassl-850	257	13	respondents	respondent	NOUN
hassl-850	257	14	have	have	VERB
hassl-850	257	15	a	a	DET
hassl-850	257	16	better	well	ADJ
hassl-850	257	17	understanding	understanding	NOUN
hassl-850	257	18	of	of	ADP
hassl-850	257	19	the	the	DET
hassl-850	257	20	operations	operation	NOUN
hassl-850	257	21	of	of	ADP
hassl-850	257	22	mbrs	mbrs	NOUN
hassl-850	257	23	.	.	PUNCT
hassl-850	258	1	4.6.2	4.6.2	X
hassl-850	258	2	.	.	PUNCT
hassl-850	259	1	factors	factor	NOUN
hassl-850	259	2	of	of	ADP
hassl-850	259	3	technology	technology	NOUN
hassl-850	259	4	readiness	readiness	NOUN
hassl-850	259	5	influencing	influence	VERB
hassl-850	259	6	intention	intention	NOUN
hassl-850	259	7	to	to	PART
hassl-850	259	8	use	use	VERB
hassl-850	259	9	mbrs	mbrs	NOUN
hassl-850	259	10	table	table	NOUN
hassl-850	259	11	7	7	NUM
hassl-850	259	12	shows	show	VERB
hassl-850	259	13	the	the	DET
hassl-850	259	14	association	association	NOUN
hassl-850	259	15	of	of	ADP
hassl-850	259	16	the	the	DET
hassl-850	259	17	four	four	NUM
hassl-850	259	18	factors	factor	NOUN
hassl-850	259	19	of	of	ADP
hassl-850	259	20	technology	technology	NOUN
hassl-850	259	21	readiness	readiness	NOUN
hassl-850	259	22	and	and	CCONJ
hassl-850	259	23	intention	intention	NOUN
hassl-850	259	24	to	to	PART
hassl-850	259	25	use	use	VERB
hassl-850	259	26	mbrs	mbrs	NOUN
hassl-850	259	27	among	among	ADP
hassl-850	259	28	practitioners	practitioner	NOUN
hassl-850	259	29	.	.	PUNCT
hassl-850	260	1	based	base	VERB
hassl-850	260	2	on	on	ADP
hassl-850	260	3	the	the	DET
hassl-850	260	4	findings	finding	NOUN
hassl-850	260	5	,	,	PUNCT
hassl-850	260	6	optimism	optimism	NOUN
hassl-850	260	7	has	have	VERB
hassl-850	260	8	a	a	DET
hassl-850	260	9	high	high	ADJ
hassl-850	260	10	association	association	NOUN
hassl-850	260	11	with	with	ADP
hassl-850	260	12	the	the	DET
hassl-850	260	13	intention	intention	NOUN
hassl-850	260	14	to	to	PART
hassl-850	260	15	use	use	VERB
hassl-850	260	16	mbrs	mbrs	NOUN
hassl-850	260	17	,	,	PUNCT
hassl-850	260	18	and	and	CCONJ
hassl-850	260	19	is	be	AUX
hassl-850	260	20	then	then	ADV
hassl-850	260	21	followed	follow	VERB
hassl-850	260	22	by	by	ADP
hassl-850	260	23	the	the	DET
hassl-850	260	24	factors	factor	NOUN
hassl-850	260	25	insecurity	insecurity	NOUN
hassl-850	260	26	,	,	PUNCT
hassl-850	260	27	innovativeness	innovativeness	NOUN
hassl-850	260	28	and	and	CCONJ
hassl-850	260	29	discomfort	discomfort	NOUN
hassl-850	260	30	which	which	DET
hassl-850	260	31	influence	influence	NOUN
hassl-850	260	32	practitioners	practitioner	VERB
hassl-850	260	33	on	on	ADP
hassl-850	260	34	whether	whether	SCONJ
hassl-850	260	35	they	they	PRON
hassl-850	260	36	intention	intention	VERB
hassl-850	260	37	to	to	PART
hassl-850	260	38	use	use	VERB
hassl-850	260	39	mbrs	mbrs	NOUN
hassl-850	260	40	.	.	PUNCT
hassl-850	261	1	these	these	DET
hassl-850	261	2	findings	finding	NOUN
hassl-850	261	3	indicate	indicate	VERB
hassl-850	261	4	that	that	SCONJ
hassl-850	261	5	practitioners	practitioner	NOUN
hassl-850	261	6	seem	seem	VERB
hassl-850	261	7	to	to	PART
hassl-850	261	8	have	have	VERB
hassl-850	261	9	more	more	ADJ
hassl-850	261	10	intention	intention	NOUN
hassl-850	261	11	to	to	PART
hassl-850	261	12	know	know	VERB
hassl-850	261	13	and	and	CCONJ
hassl-850	261	14	use	use	VERB
hassl-850	261	15	mbrs	mbrs	NOUN
hassl-850	261	16	in	in	ADP
hassl-850	261	17	preparation	preparation	NOUN
hassl-850	261	18	of	of	ADP
hassl-850	261	19	financial	financial	ADJ
hassl-850	261	20	reporting	reporting	NOUN
hassl-850	261	21	due	due	ADP
hassl-850	261	22	to	to	ADP
hassl-850	261	23	belief	belief	NOUN
hassl-850	261	24	that	that	SCONJ
hassl-850	261	25	mbrs	mbrs	NOUN
hassl-850	261	26	could	could	AUX
hassl-850	261	27	benefit	benefit	VERB
hassl-850	261	28	their	their	PRON
hassl-850	261	29	daily	daily	ADJ
hassl-850	261	30	tasks	task	NOUN
hassl-850	261	31	.	.	PUNCT
hassl-850	262	1	this	this	PRON
hassl-850	262	2	is	be	AUX
hassl-850	262	3	possibly	possibly	ADV
hassl-850	262	4	due	due	ADJ
hassl-850	262	5	to	to	ADP
hassl-850	262	6	their	their	PRON
hassl-850	262	7	understanding	understanding	NOUN
hassl-850	262	8	of	of	ADP
hassl-850	262	9	the	the	DET
hassl-850	262	10	technology	technology	NOUN
hassl-850	262	11	of	of	ADP
hassl-850	262	12	xbrl	xbrl	PROPN
hassl-850	262	13	format	format	NOUN
hassl-850	262	14	from	from	ADP
hassl-850	262	15	mbrs	mbrs	NOUN
hassl-850	262	16	.	.	PUNCT
hassl-850	263	1	in	in	ADP
hassl-850	263	2	addition	addition	NOUN
hassl-850	263	3	,	,	PUNCT
hassl-850	263	4	practitioners	practitioner	NOUN
hassl-850	263	5	of	of	ADP
hassl-850	263	6	mbrs	mbrs	NOUN
hassl-850	263	7	would	would	AUX
hassl-850	263	8	choose	choose	VERB
hassl-850	263	9	to	to	PART
hassl-850	263	10	have	have	VERB
hassl-850	263	11	this	this	DET
hassl-850	263	12	xbrl	xbrl	PROPN
hassl-850	263	13	format	format	NOUN
hassl-850	263	14	when	when	SCONJ
hassl-850	263	15	they	they	PRON
hassl-850	263	16	have	have	VERB
hassl-850	263	17	less	less	ADJ
hassl-850	263	18	discomfort	discomfort	NOUN
hassl-850	263	19	and	and	CCONJ
hassl-850	263	20	insecurity	insecurity	NOUN
hassl-850	263	21	.	.	PUNCT
hassl-850	264	1	these	these	DET
hassl-850	264	2	findings	finding	NOUN
hassl-850	264	3	are	be	AUX
hassl-850	264	4	consistent	consistent	ADJ
hassl-850	264	5	with	with	ADP
hassl-850	264	6	the	the	DET
hassl-850	264	7	study	study	NOUN
hassl-850	264	8	done	do	VERB
hassl-850	264	9	in	in	ADP
hassl-850	264	10	ghana	ghana	PROPN
hassl-850	264	11	by	by	ADP
hassl-850	264	12	acheampong	acheampong	PROPN
hassl-850	264	13	et	et	PROPN
hassl-850	264	14	al	al	PROPN
hassl-850	264	15	.	.	PROPN
hassl-850	265	1	(	(	PUNCT
hassl-850	265	2	2017	2017	NUM
hassl-850	265	3	)	)	PUNCT
hassl-850	265	4	that	that	PRON
hassl-850	265	5	showed	show	VERB
hassl-850	265	6	a	a	DET
hassl-850	265	7	positive	positive	ADJ
hassl-850	265	8	relationship	relationship	NOUN
hassl-850	265	9	with	with	ADP
hassl-850	265	10	intention	intention	NOUN
hassl-850	265	11	to	to	PART
hassl-850	265	12	adopt	adopt	VERB
hassl-850	265	13	e	e	NOUN
hassl-850	265	14	-	-	NOUN
hassl-850	265	15	payment	payment	NOUN
hassl-850	265	16	.	.	PUNCT
hassl-850	266	1	nugroho	nugroho	NOUN
hassl-850	266	2	(	(	PUNCT
hassl-850	266	3	2015	2015	NUM
hassl-850	266	4	)	)	PUNCT
hassl-850	266	5	also	also	ADV
hassl-850	266	6	showed	show	VERB
hassl-850	266	7	a	a	DET
hassl-850	266	8	positive	positive	ADJ
hassl-850	266	9	relationship	relationship	NOUN
hassl-850	266	10	with	with	ADP
hassl-850	266	11	the	the	DET
hassl-850	266	12	behaviour	behaviour	NOUN
hassl-850	266	13	to	to	PART
hassl-850	266	14	use	use	VERB
hassl-850	266	15	it	it	PRON
hassl-850	266	16	among	among	ADP
hassl-850	266	17	the	the	DET
hassl-850	266	18	small	small	ADJ
hassl-850	266	19	business	business	NOUN
hassl-850	266	20	in	in	ADP
hassl-850	266	21	indonesia	indonesia	PROPN
hassl-850	266	22	.	.	PUNCT
hassl-850	267	1	table-7	table-7	NUM
hassl-850	267	2	.	.	PUNCT
hassl-850	268	1	pearson	pearson	PROPN
hassl-850	268	2	’s	’s	PART
hassl-850	268	3	correlation	correlation	NOUN
hassl-850	268	4	.	.	PUNCT
hassl-850	269	1	factors	factor	NOUN
hassl-850	269	2	optimism	optimism	NOUN
hassl-850	269	3	innovativeness	innovativeness	NOUN
hassl-850	269	4	discomfort	discomfort	NOUN
hassl-850	269	5	insecurity	insecurity	NOUN
hassl-850	269	6	optimism	optimism	NOUN
hassl-850	269	7	1	1	NUM
hassl-850	269	8	innovativeness	innovativeness	NOUN
hassl-850	269	9	.591	.591	NUM
hassl-850	269	10	*	*	PUNCT
hassl-850	270	1	*	*	SYM
hassl-850	270	2	1	1	NUM
hassl-850	270	3	discomfort	discomfort	NOUN
hassl-850	270	4	.301	.301	NUM
hassl-850	270	5	*	*	NOUN
hassl-850	270	6	*	*	NOUN
hassl-850	270	7	.567	.567	NUM
hassl-850	270	8	*	*	PUNCT
hassl-850	270	9	*	*	SYM
hassl-850	270	10	1	1	NUM
hassl-850	270	11	insecurity	insecurity	NOUN
hassl-850	270	12	.539	.539	NUM
hassl-850	270	13	*	*	PUNCT
hassl-850	270	14	*	*	PUNCT
hassl-850	270	15	.600	.600	NUM
hassl-850	270	16	*	*	NOUN
hassl-850	270	17	*	*	NOUN
hassl-850	270	18	.620	.620	NUM
hassl-850	271	1	*	*	PUNCT
hassl-850	271	2	*	*	SYM
hassl-850	271	3	1	1	NUM
hassl-850	271	4	intention	intention	NOUN
hassl-850	271	5	to	to	PART
hassl-850	271	6	use	use	VERB
hassl-850	271	7	.711	.711	NOUN
hassl-850	271	8	*	*	PUNCT
hassl-850	271	9	*	*	NOUN
hassl-850	271	10	.554	.554	NUM
hassl-850	271	11	*	*	PUNCT
hassl-850	272	1	*	*	NOUN
hassl-850	272	2	.433	.433	NUM
hassl-850	272	3	*	*	PUNCT
hassl-850	272	4	*	*	NOUN
hassl-850	272	5	.641	.641	NUM
hassl-850	272	6	*	*	PUNCT
hassl-850	272	7	*	*	NOUN
hassl-850	272	8	5	5	X
hassl-850	272	9	.	.	X
hassl-850	272	10	conclusion	conclusion	NOUN
hassl-850	272	11	this	this	DET
hassl-850	272	12	study	study	NOUN
hassl-850	272	13	focuses	focus	VERB
hassl-850	272	14	on	on	ADP
hassl-850	272	15	knowledge	knowledge	NOUN
hassl-850	272	16	,	,	PUNCT
hassl-850	272	17	readiness	readiness	NOUN
hassl-850	272	18	and	and	CCONJ
hassl-850	272	19	experience	experience	NOUN
hassl-850	272	20	to	to	PART
hassl-850	272	21	use	use	VERB
hassl-850	272	22	the	the	DET
hassl-850	272	23	mbrs	mbrs	NOUN
hassl-850	272	24	among	among	ADP
hassl-850	272	25	practitioners	practitioner	NOUN
hassl-850	272	26	.	.	PUNCT
hassl-850	273	1	in	in	ADP
hassl-850	273	2	addition	addition	NOUN
hassl-850	273	3	,	,	PUNCT
hassl-850	273	4	this	this	DET
hassl-850	273	5	study	study	NOUN
hassl-850	273	6	also	also	ADV
hassl-850	273	7	reviews	review	VERB
hassl-850	273	8	the	the	DET
hassl-850	273	9	level	level	NOUN
hassl-850	273	10	of	of	ADP
hassl-850	273	11	preparation	preparation	NOUN
hassl-850	273	12	and	and	CCONJ
hassl-850	273	13	intention	intention	NOUN
hassl-850	273	14	to	to	PART
hassl-850	273	15	adopt	adopt	VERB
hassl-850	273	16	the	the	DET
hassl-850	273	17	mbrs	mbrs	NOUN
hassl-850	273	18	.	.	PUNCT
hassl-850	274	1	further	further	ADJ
hassl-850	274	2	analysis	analysis	NOUN
hassl-850	274	3	is	be	AUX
hassl-850	274	4	undertaken	undertake	VERB
hassl-850	274	5	to	to	ADP
hassl-850	274	6	humanities	humanity	NOUN
hassl-850	274	7	and	and	CCONJ
hassl-850	274	8	social	social	ADJ
hassl-850	274	9	sciences	science	NOUN
hassl-850	274	10	letters	letter	NOUN
hassl-850	274	11	,	,	PUNCT
hassl-850	274	12	2020	2020	NUM
hassl-850	274	13	,	,	PUNCT
hassl-850	274	14	8(2	8(2	NUM
hassl-850	274	15	):	):	PUNCT
hassl-850	274	16	202	202	NUM
hassl-850	274	17	-	-	SYM
hassl-850	274	18	214	214	NUM
hassl-850	274	19	211	211	NUM
hassl-850	274	20	©	©	ADP
hassl-850	274	21	2020	2020	NUM
hassl-850	274	22	conscientia	conscientia	PROPN
hassl-850	274	23	beam	beam	PROPN
hassl-850	274	24	.	.	PUNCT
hassl-850	275	1	all	all	DET
hassl-850	275	2	rights	right	NOUN
hassl-850	275	3	reserved	reserve	VERB
hassl-850	275	4	.	.	PUNCT
hassl-850	276	1	identify	identify	VERB
hassl-850	276	2	the	the	DET
hassl-850	276	3	association	association	NOUN
hassl-850	276	4	of	of	ADP
hassl-850	276	5	optimism	optimism	NOUN
hassl-850	276	6	,	,	PUNCT
hassl-850	276	7	innovativeness	innovativeness	NOUN
hassl-850	276	8	,	,	PUNCT
hassl-850	276	9	discomfort	discomfort	NOUN
hassl-850	276	10	and	and	CCONJ
hassl-850	276	11	insecurity	insecurity	NOUN
hassl-850	276	12	with	with	ADP
hassl-850	276	13	the	the	DET
hassl-850	276	14	intention	intention	NOUN
hassl-850	276	15	to	to	PART
hassl-850	276	16	use	use	VERB
hassl-850	276	17	the	the	DET
hassl-850	276	18	mbrs	mbrs	NOUN
hassl-850	276	19	.	.	PUNCT
hassl-850	277	1	it	it	PRON
hassl-850	277	2	has	have	AUX
hassl-850	277	3	been	be	AUX
hassl-850	277	4	shown	show	VERB
hassl-850	277	5	that	that	SCONJ
hassl-850	277	6	the	the	DET
hassl-850	277	7	practitioners	practitioner	NOUN
hassl-850	277	8	in	in	ADP
hassl-850	277	9	this	this	DET
hassl-850	277	10	study	study	NOUN
hassl-850	277	11	have	have	VERB
hassl-850	277	12	an	an	DET
hassl-850	277	13	understanding	understanding	NOUN
hassl-850	277	14	of	of	ADP
hassl-850	277	15	mbrs	mbrs	NOUN
hassl-850	277	16	in	in	ADP
hassl-850	277	17	general	general	ADJ
hassl-850	277	18	,	,	PUNCT
hassl-850	277	19	although	although	SCONJ
hassl-850	277	20	they	they	PRON
hassl-850	277	21	are	be	AUX
hassl-850	277	22	still	still	ADV
hassl-850	277	23	lacking	lack	VERB
hassl-850	277	24	the	the	DET
hassl-850	277	25	knowledge	knowledge	NOUN
hassl-850	277	26	on	on	ADP
hassl-850	277	27	mbrs	mbrs	NOUN
hassl-850	277	28	filing	filing	NOUN
hassl-850	277	29	requirements	requirement	NOUN
hassl-850	277	30	in	in	ADP
hassl-850	277	31	preparing	prepare	VERB
hassl-850	277	32	a	a	DET
hassl-850	277	33	financial	financial	ADJ
hassl-850	277	34	report	report	NOUN
hassl-850	277	35	.	.	PUNCT
hassl-850	278	1	however	however	ADV
hassl-850	278	2	,	,	PUNCT
hassl-850	278	3	the	the	DET
hassl-850	278	4	practitioners	practitioner	NOUN
hassl-850	278	5	in	in	ADP
hassl-850	278	6	this	this	DET
hassl-850	278	7	study	study	NOUN
hassl-850	278	8	are	be	AUX
hassl-850	278	9	ready	ready	ADJ
hassl-850	278	10	and	and	CCONJ
hassl-850	278	11	have	have	VERB
hassl-850	278	12	experience	experience	NOUN
hassl-850	278	13	in	in	ADP
hassl-850	278	14	using	use	VERB
hassl-850	278	15	mbrs	mbrs	NOUN
hassl-850	278	16	.	.	PUNCT
hassl-850	279	1	related	relate	VERB
hassl-850	279	2	to	to	ADP
hassl-850	279	3	the	the	DET
hassl-850	279	4	level	level	NOUN
hassl-850	279	5	of	of	ADP
hassl-850	279	6	preparation	preparation	NOUN
hassl-850	279	7	on	on	ADP
hassl-850	279	8	mbrs	mbrs	NOUN
hassl-850	279	9	,	,	PUNCT
hassl-850	279	10	practitioners	practitioner	NOUN
hassl-850	279	11	have	have	AUX
hassl-850	279	12	identified	identify	VERB
hassl-850	279	13	that	that	SCONJ
hassl-850	279	14	there	there	PRON
hassl-850	279	15	is	be	VERB
hassl-850	279	16	not	not	PART
hassl-850	279	17	an	an	DET
hassl-850	279	18	adequate	adequate	ADJ
hassl-850	279	19	responsible	responsible	ADJ
hassl-850	279	20	person	person	NOUN
hassl-850	279	21	in	in	ADP
hassl-850	279	22	charge	charge	NOUN
hassl-850	279	23	,	,	PUNCT
hassl-850	279	24	not	not	PART
hassl-850	279	25	enough	enough	ADJ
hassl-850	279	26	time	time	NOUN
hassl-850	279	27	spent	spend	VERB
hassl-850	279	28	on	on	ADP
hassl-850	279	29	mbrs	mbrs	NOUN
hassl-850	279	30	,	,	PUNCT
hassl-850	279	31	and	and	CCONJ
hassl-850	279	32	not	not	PART
hassl-850	279	33	enough	enough	ADJ
hassl-850	279	34	resources	resource	NOUN
hassl-850	279	35	related	relate	VERB
hassl-850	279	36	to	to	ADP
hassl-850	279	37	preparing	prepare	VERB
hassl-850	279	38	financial	financial	ADJ
hassl-850	279	39	reports	report	NOUN
hassl-850	279	40	according	accord	VERB
hassl-850	279	41	to	to	ADP
hassl-850	279	42	mbrs	mbrs	ADJ
hassl-850	279	43	requirements	requirement	NOUN
hassl-850	279	44	.	.	PUNCT
hassl-850	280	1	this	this	DET
hassl-850	280	2	study	study	NOUN
hassl-850	280	3	shows	show	VERB
hassl-850	280	4	that	that	SCONJ
hassl-850	280	5	most	most	ADJ
hassl-850	280	6	users	user	NOUN
hassl-850	280	7	have	have	VERB
hassl-850	280	8	the	the	DET
hassl-850	280	9	intention	intention	NOUN
hassl-850	280	10	to	to	PART
hassl-850	280	11	adopt	adopt	VERB
hassl-850	280	12	xbrl	xbrl	PROPN
hassl-850	280	13	in	in	ADP
hassl-850	280	14	the	the	DET
hassl-850	280	15	future	future	NOUN
hassl-850	280	16	even	even	ADV
hassl-850	280	17	though	though	SCONJ
hassl-850	280	18	most	most	ADJ
hassl-850	280	19	of	of	ADP
hassl-850	280	20	the	the	DET
hassl-850	280	21	practitioners	practitioner	NOUN
hassl-850	280	22	have	have	VERB
hassl-850	280	23	lack	lack	NOUN
hassl-850	280	24	of	of	ADP
hassl-850	280	25	experiences	experience	NOUN
hassl-850	280	26	in	in	ADP
hassl-850	280	27	using	use	VERB
hassl-850	280	28	mbrs	mbrs	NOUN
hassl-850	280	29	.	.	PUNCT
hassl-850	281	1	in	in	ADP
hassl-850	281	2	the	the	DET
hassl-850	281	3	factors	factor	NOUN
hassl-850	281	4	of	of	ADP
hassl-850	281	5	technology	technology	NOUN
hassl-850	281	6	readiness	readiness	NOUN
hassl-850	281	7	,	,	PUNCT
hassl-850	281	8	optimism	optimism	NOUN
hassl-850	281	9	was	be	AUX
hassl-850	281	10	the	the	DET
hassl-850	281	11	most	most	ADV
hassl-850	281	12	important	important	ADJ
hassl-850	281	13	followed	follow	VERB
hassl-850	281	14	by	by	ADP
hassl-850	281	15	insecurity	insecurity	NOUN
hassl-850	281	16	,	,	PUNCT
hassl-850	281	17	innovativeness	innovativeness	NOUN
hassl-850	281	18	and	and	CCONJ
hassl-850	281	19	discomfort	discomfort	NOUN
hassl-850	281	20	which	which	PRON
hassl-850	281	21	have	have	VERB
hassl-850	281	22	higher	high	ADJ
hassl-850	281	23	mean	mean	ADJ
hassl-850	281	24	scores	score	NOUN
hassl-850	281	25	and	and	CCONJ
hassl-850	281	26	is	be	AUX
hassl-850	281	27	associated	associate	VERB
hassl-850	281	28	with	with	ADP
hassl-850	281	29	the	the	DET
hassl-850	281	30	intention	intention	NOUN
hassl-850	281	31	to	to	PART
hassl-850	281	32	use	use	VERB
hassl-850	281	33	mbrs	mbrs	NOUN
hassl-850	281	34	.	.	PUNCT
hassl-850	282	1	therefore	therefore	ADV
hassl-850	282	2	,	,	PUNCT
hassl-850	282	3	there	there	PRON
hassl-850	282	4	was	be	VERB
hassl-850	282	5	an	an	DET
hassl-850	282	6	improvement	improvement	NOUN
hassl-850	282	7	in	in	ADP
hassl-850	282	8	the	the	DET
hassl-850	282	9	readiness	readiness	NOUN
hassl-850	282	10	of	of	ADP
hassl-850	282	11	practitioners	practitioner	NOUN
hassl-850	282	12	in	in	ADP
hassl-850	282	13	preparing	prepare	VERB
hassl-850	282	14	themselves	themselves	PRON
hassl-850	282	15	for	for	ADP
hassl-850	282	16	the	the	DET
hassl-850	282	17	use	use	NOUN
hassl-850	282	18	of	of	ADP
hassl-850	282	19	mbrs	mbrs	NOUN
hassl-850	282	20	.	.	PUNCT
hassl-850	283	1	these	these	DET
hassl-850	283	2	findings	finding	NOUN
hassl-850	283	3	contribute	contribute	VERB
hassl-850	283	4	to	to	ADP
hassl-850	283	5	the	the	DET
hassl-850	283	6	xbrl	xbrl	PROPN
hassl-850	283	7	context	context	PROPN
hassl-850	283	8	related	relate	VERB
hassl-850	283	9	to	to	ADP
hassl-850	283	10	factors	factor	NOUN
hassl-850	283	11	of	of	ADP
hassl-850	283	12	technology	technology	NOUN
hassl-850	283	13	readiness	readiness	NOUN
hassl-850	283	14	.	.	PUNCT
hassl-850	284	1	in	in	ADP
hassl-850	284	2	addition	addition	NOUN
hassl-850	284	3	,	,	PUNCT
hassl-850	284	4	this	this	PRON
hassl-850	284	5	could	could	AUX
hassl-850	284	6	indicate	indicate	VERB
hassl-850	284	7	a	a	DET
hassl-850	284	8	positive	positive	ADJ
hassl-850	284	9	signal	signal	NOUN
hassl-850	284	10	on	on	ADP
hassl-850	284	11	the	the	DET
hassl-850	284	12	implementation	implementation	NOUN
hassl-850	284	13	of	of	ADP
hassl-850	284	14	mbrs	mbrs	NOUN
hassl-850	284	15	which	which	PRON
hassl-850	284	16	practitioners	practitioner	NOUN
hassl-850	284	17	are	be	AUX
hassl-850	284	18	ready	ready	ADJ
hassl-850	284	19	to	to	PART
hassl-850	284	20	move	move	VERB
hassl-850	284	21	to	to	ADP
hassl-850	284	22	xbrl	xbrl	PROPN
hassl-850	284	23	format	format	PROPN
hassl-850	284	24	.	.	PUNCT
hassl-850	285	1	this	this	DET
hassl-850	285	2	study	study	NOUN
hassl-850	285	3	is	be	AUX
hassl-850	285	4	limited	limit	VERB
hassl-850	285	5	to	to	ADP
hassl-850	285	6	factors	factor	NOUN
hassl-850	285	7	of	of	ADP
hassl-850	285	8	technology	technology	NOUN
hassl-850	285	9	readiness	readiness	NOUN
hassl-850	285	10	and	and	CCONJ
hassl-850	285	11	intention	intention	NOUN
hassl-850	285	12	to	to	PART
hassl-850	285	13	use	use	VERB
hassl-850	285	14	of	of	ADP
hassl-850	285	15	mbrs	mbrs	NOUN
hassl-850	285	16	.	.	PUNCT
hassl-850	286	1	this	this	DET
hassl-850	286	2	study	study	NOUN
hassl-850	286	3	could	could	AUX
hassl-850	286	4	not	not	PART
hassl-850	286	5	examine	examine	VERB
hassl-850	286	6	any	any	DET
hassl-850	286	7	impact	impact	NOUN
hassl-850	286	8	on	on	ADP
hassl-850	286	9	the	the	DET
hassl-850	286	10	experience	experience	NOUN
hassl-850	286	11	of	of	ADP
hassl-850	286	12	practitioners	practitioner	NOUN
hassl-850	286	13	since	since	SCONJ
hassl-850	286	14	mbrs	mbrs	NOUN
hassl-850	286	15	is	be	AUX
hassl-850	286	16	still	still	ADV
hassl-850	286	17	at	at	ADP
hassl-850	286	18	the	the	DET
hassl-850	286	19	early	early	ADJ
hassl-850	286	20	stage	stage	NOUN
hassl-850	286	21	of	of	ADP
hassl-850	286	22	implementation	implementation	NOUN
hassl-850	286	23	.	.	PUNCT
hassl-850	287	1	the	the	DET
hassl-850	287	2	respondents	respondent	NOUN
hassl-850	287	3	were	be	AUX
hassl-850	287	4	also	also	ADV
hassl-850	287	5	limited	limit	VERB
hassl-850	287	6	to	to	ADP
hassl-850	287	7	participants	participant	NOUN
hassl-850	287	8	in	in	ADP
hassl-850	287	9	kuala	kuala	PROPN
hassl-850	287	10	lumpur	lumpur	PROPN
hassl-850	287	11	,	,	PUNCT
hassl-850	287	12	who	who	PRON
hassl-850	287	13	volunteered	volunteer	VERB
hassl-850	287	14	to	to	PART
hassl-850	287	15	provide	provide	VERB
hassl-850	287	16	their	their	PRON
hassl-850	287	17	views	view	NOUN
hassl-850	287	18	on	on	ADP
hassl-850	287	19	the	the	DET
hassl-850	287	20	mbrs	mbrs	NOUN
hassl-850	287	21	through	through	ADP
hassl-850	287	22	their	their	PRON
hassl-850	287	23	knowledge	knowledge	NOUN
hassl-850	287	24	and	and	CCONJ
hassl-850	287	25	experience	experience	NOUN
hassl-850	287	26	.	.	PUNCT
hassl-850	288	1	perhaps	perhaps	ADV
hassl-850	288	2	,	,	PUNCT
hassl-850	288	3	future	future	ADJ
hassl-850	288	4	studies	study	NOUN
hassl-850	288	5	could	could	AUX
hassl-850	288	6	focus	focus	VERB
hassl-850	288	7	on	on	ADP
hassl-850	288	8	other	other	ADJ
hassl-850	288	9	factors	factor	NOUN
hassl-850	288	10	such	such	ADJ
hassl-850	288	11	as	as	ADP
hassl-850	288	12	perceived	perceive	VERB
hassl-850	288	13	ease	ease	NOUN
hassl-850	288	14	of	of	ADP
hassl-850	288	15	use	use	NOUN
hassl-850	288	16	and	and	CCONJ
hassl-850	288	17	usefulness	usefulness	NOUN
hassl-850	288	18	.	.	PUNCT
hassl-850	289	1	these	these	DET
hassl-850	289	2	factors	factor	NOUN
hassl-850	289	3	may	may	AUX
hassl-850	289	4	influence	influence	VERB
hassl-850	289	5	one‟s	one‟s	PROPN
hassl-850	289	6	intention	intention	NOUN
hassl-850	289	7	to	to	PART
hassl-850	289	8	use	use	VERB
hassl-850	289	9	if	if	SCONJ
hassl-850	289	10	they	they	PRON
hassl-850	289	11	have	have	VERB
hassl-850	289	12	a	a	DET
hassl-850	289	13	better	well	ADJ
hassl-850	289	14	understanding	understanding	NOUN
hassl-850	289	15	of	of	ADP
hassl-850	289	16	xbrl	xbrl	PROPN
hassl-850	289	17	.	.	PUNCT
hassl-850	290	1	in	in	ADP
hassl-850	290	2	the	the	DET
hassl-850	290	3	future	future	NOUN
hassl-850	290	4	,	,	PUNCT
hassl-850	290	5	the	the	DET
hassl-850	290	6	respondents	respondent	NOUN
hassl-850	290	7	may	may	AUX
hassl-850	290	8	be	be	AUX
hassl-850	290	9	comprised	comprise	VERB
hassl-850	290	10	of	of	ADP
hassl-850	290	11	specific	specific	ADJ
hassl-850	290	12	practitioners	practitioner	NOUN
hassl-850	290	13	,	,	PUNCT
hassl-850	290	14	which	which	PRON
hassl-850	290	15	is	be	AUX
hassl-850	290	16	accountant	accountant	NOUN
hassl-850	290	17	,	,	PUNCT
hassl-850	290	18	auditor	auditor	NOUN
hassl-850	290	19	,	,	PUNCT
hassl-850	290	20	and	and	CCONJ
hassl-850	290	21	corporate	corporate	ADJ
hassl-850	290	22	secretary	secretary	NOUN
hassl-850	290	23	from	from	ADP
hassl-850	290	24	specific	specific	ADJ
hassl-850	290	25	states	state	NOUN
hassl-850	290	26	in	in	ADP
hassl-850	290	27	malaysia	malaysia	PROPN
hassl-850	290	28	once	once	SCONJ
hassl-850	290	29	the	the	DET
hassl-850	290	30	mbrs	mbrs	NOUN
hassl-850	290	31	has	have	AUX
hassl-850	290	32	been	be	AUX
hassl-850	290	33	implemented	implement	VERB
hassl-850	290	34	widely	widely	ADV
hassl-850	290	35	.	.	PUNCT
hassl-850	291	1	funding	funding	NOUN
hassl-850	291	2	:	:	PUNCT
hassl-850	291	3	authors	author	NOUN
hassl-850	291	4	wish	wish	VERB
hassl-850	291	5	to	to	PART
hassl-850	291	6	thank	thank	VERB
hassl-850	291	7	the	the	DET
hassl-850	291	8	universiti	universiti	PROPN
hassl-850	291	9	tenaga	tenaga	PROPN
hassl-850	291	10	nasional	nasional	PROPN
hassl-850	291	11	malaysia	malaysia	PROPN
hassl-850	291	12	and	and	CCONJ
hassl-850	291	13	universiti	universiti	PROPN
hassl-850	291	14	teknologi	teknologi	PROPN
hassl-850	291	15	mara	mara	PROPN
hassl-850	291	16	for	for	ADP
hassl-850	291	17	their	their	PRON
hassl-850	291	18	support	support	NOUN
hassl-850	291	19	and	and	CCONJ
hassl-850	291	20	funding	funding	NOUN
hassl-850	291	21	.	.	PUNCT
hassl-850	292	1	competing	compete	VERB
hassl-850	292	2	interests	interest	NOUN
hassl-850	292	3	:	:	PUNCT
hassl-850	292	4	the	the	DET
hassl-850	292	5	authors	author	NOUN
hassl-850	292	6	declare	declare	VERB
hassl-850	292	7	that	that	SCONJ
hassl-850	292	8	they	they	PRON
hassl-850	292	9	have	have	VERB
hassl-850	292	10	no	no	DET
hassl-850	292	11	competing	compete	VERB
hassl-850	292	12	interests	interest	NOUN
hassl-850	292	13	.	.	PUNCT
hassl-850	293	1	acknowledgement	acknowledgement	NOUN
hassl-850	293	2	:	:	PUNCT
hassl-850	293	3	all	all	DET
hassl-850	293	4	authors	author	NOUN
hassl-850	293	5	contributed	contribute	VERB
hassl-850	293	6	equally	equally	ADV
hassl-850	293	7	to	to	ADP
hassl-850	293	8	the	the	DET
hassl-850	293	9	conception	conception	NOUN
hassl-850	293	10	and	and	CCONJ
hassl-850	293	11	design	design	NOUN
hassl-850	293	12	of	of	ADP
hassl-850	293	13	the	the	DET
hassl-850	293	14	study	study	NOUN
hassl-850	293	15	.	.	PUNCT
hassl-850	294	1	references	reference	NOUN
hassl-850	294	2	abed	abe	VERB
hassl-850	294	3	,	,	PUNCT
hassl-850	294	4	s.	s.	PROPN
hassl-850	294	5	r.	r.	PROPN
hassl-850	294	6	(	(	PUNCT
hassl-850	294	7	2018	2018	NUM
hassl-850	294	8	)	)	PUNCT
hassl-850	294	9	.	.	PUNCT
hassl-850	295	1	the	the	DET
hassl-850	295	2	perception	perception	NOUN
hassl-850	295	3	of	of	ADP
hassl-850	295	4	xbrl	xbrl	PROPN
hassl-850	295	5	technology	technology	PROPN
hassl-850	295	6	in	in	ADP
hassl-850	295	7	the	the	DET
hassl-850	295	8	jordanian	jordanian	ADJ
hassl-850	295	9	context	context	NOUN
hassl-850	295	10	:	:	PUNCT
hassl-850	295	11	an	an	DET
hassl-850	295	12	exploratory	exploratory	ADJ
hassl-850	295	13	study	study	NOUN
hassl-850	295	14	.	.	PUNCT
hassl-850	296	1	research	research	NOUN
hassl-850	296	2	journal	journal	PROPN
hassl-850	296	3	of	of	ADP
hassl-850	296	4	applied	apply	VERB
hassl-850	296	5	sciences	science	NOUN
hassl-850	296	6	,	,	PUNCT
hassl-850	296	7	13(1	13(1	NUM
hassl-850	296	8	)	)	PUNCT
hassl-850	296	9	,	,	PUNCT
hassl-850	296	10	1	1	NUM
hassl-850	296	11	-	-	SYM
hassl-850	296	12	4	4	NUM
hassl-850	296	13	.	.	X
hassl-850	297	1	acheampong	acheampong	PROPN
hassl-850	297	2	,	,	PUNCT
hassl-850	297	3	p.	p.	NOUN
hassl-850	297	4	,	,	PUNCT
hassl-850	297	5	zhiwen	zhiwen	PROPN
hassl-850	297	6	,	,	PUNCT
hassl-850	297	7	l.	l.	PROPN
hassl-850	297	8	,	,	PUNCT
hassl-850	297	9	antwi	antwi	PROPN
hassl-850	297	10	,	,	PUNCT
hassl-850	297	11	h.	h.	PROPN
hassl-850	297	12	a.	a.	PROPN
hassl-850	297	13	,	,	PUNCT
hassl-850	297	14	otoo	otoo	ADV
hassl-850	297	15	,	,	PUNCT
hassl-850	297	16	a.	a.	NOUN
hassl-850	297	17	a.	a.	PROPN
hassl-850	297	18	a.	a.	PROPN
hassl-850	297	19	,	,	PUNCT
hassl-850	297	20	mensah	mensah	PROPN
hassl-850	297	21	,	,	PUNCT
hassl-850	297	22	w.	w.	PROPN
hassl-850	297	23	g.	g.	PROPN
hassl-850	297	24	,	,	PUNCT
hassl-850	297	25	&	&	CCONJ
hassl-850	297	26	sarpong	sarpong	PROPN
hassl-850	297	27	,	,	PUNCT
hassl-850	297	28	p.	p.	PROPN
hassl-850	297	29	b.	b.	PROPN
hassl-850	298	1	(	(	PUNCT
hassl-850	298	2	2017	2017	NUM
hassl-850	298	3	)	)	PUNCT
hassl-850	298	4	.	.	PUNCT
hassl-850	299	1	hybridizing	hybridize	VERB
hassl-850	299	2	an	an	DET
hassl-850	299	3	extended	extended	ADJ
hassl-850	299	4	technology	technology	NOUN
hassl-850	299	5	readiness	readiness	NOUN
hassl-850	299	6	index	index	NOUN
hassl-850	299	7	with	with	ADP
hassl-850	299	8	technology	technology	NOUN
hassl-850	299	9	acceptance	acceptance	NOUN
hassl-850	299	10	model	model	NOUN
hassl-850	299	11	(	(	PUNCT
hassl-850	299	12	tam	tam	PROPN
hassl-850	299	13	)	)	PUNCT
hassl-850	299	14	to	to	PART
hassl-850	299	15	predict	predict	VERB
hassl-850	299	16	e	e	NOUN
hassl-850	299	17	-	-	NOUN
hassl-850	299	18	payment	payment	ADJ
hassl-850	299	19	adoption	adoption	NOUN
hassl-850	299	20	in	in	ADP
hassl-850	299	21	ghana	ghana	PROPN
hassl-850	299	22	.	.	PUNCT
hassl-850	300	1	american	american	PROPN
hassl-850	300	2	journal	journal	PROPN
hassl-850	300	3	of	of	ADP
hassl-850	300	4	multidisciplinary	multidisciplinary	ADJ
hassl-850	300	5	research	research	NOUN
hassl-850	300	6	,	,	PUNCT
hassl-850	300	7	5(2	5(2	NUM
hassl-850	300	8	)	)	PUNCT
hassl-850	300	9	,	,	PUNCT
hassl-850	300	10	172	172	NUM
hassl-850	300	11	-	-	SYM
hassl-850	300	12	184	184	NUM
hassl-850	300	13	.	.	PUNCT
hassl-850	301	1	amin	amin	PROPN
hassl-850	301	2	,	,	PUNCT
hassl-850	301	3	h.	h.	PROPN
hassl-850	301	4	m.	m.	PROPN
hassl-850	301	5	,	,	PUNCT
hassl-850	301	6	&	&	CCONJ
hassl-850	301	7	mohamed	mohamed	PROPN
hassl-850	301	8	,	,	PUNCT
hassl-850	301	9	e.	e.	PROPN
hassl-850	301	10	k.	k.	PROPN
hassl-850	301	11	(	(	PUNCT
hassl-850	301	12	2016	2016	NUM
hassl-850	301	13	)	)	PUNCT
hassl-850	301	14	.	.	PUNCT
hassl-850	302	1	auditors	auditor	NOUN
hassl-850	302	2	'	'	PART
hassl-850	302	3	perceptions	perception	NOUN
hassl-850	302	4	of	of	ADP
hassl-850	302	5	the	the	DET
hassl-850	302	6	impact	impact	NOUN
hassl-850	302	7	of	of	ADP
hassl-850	302	8	continuous	continuous	ADJ
hassl-850	302	9	auditing	auditing	NOUN
hassl-850	302	10	on	on	ADP
hassl-850	302	11	the	the	DET
hassl-850	302	12	quality	quality	NOUN
hassl-850	302	13	of	of	ADP
hassl-850	302	14	internet	internet	NOUN
hassl-850	302	15	reported	report	VERB
hassl-850	302	16	financial	financial	ADJ
hassl-850	302	17	information	information	NOUN
hassl-850	302	18	in	in	ADP
hassl-850	302	19	egypt	egypt	PROPN
hassl-850	302	20	.	.	PUNCT
hassl-850	303	1	managerial	managerial	ADJ
hassl-850	303	2	auditing	auditing	NOUN
hassl-850	303	3	journal	journal	NOUN
hassl-850	303	4	,	,	PUNCT
hassl-850	303	5	31(1	31(1	NUM
hassl-850	303	6	)	)	PUNCT
hassl-850	303	7	,	,	PUNCT
hassl-850	303	8	111	111	NUM
hassl-850	303	9	-	-	SYM
hassl-850	303	10	132	132	NUM
hassl-850	303	11	.	.	PUNCT
hassl-850	303	12	available	available	ADJ
hassl-850	303	13	at	at	ADP
hassl-850	303	14	:	:	PUNCT
hassl-850	303	15	https://doi.org/10.1108/maj-01-2014-0989	https://doi.org/10.1108/maj-01-2014-0989	PROPN
hassl-850	303	16	.	.	PUNCT
hassl-850	304	1	arnold	arnold	PROPN
hassl-850	304	2	,	,	PUNCT
hassl-850	304	3	v.	v.	PROPN
hassl-850	304	4	,	,	PUNCT
hassl-850	304	5	bedard	bedard	PROPN
hassl-850	304	6	,	,	PUNCT
hassl-850	304	7	j.	j.	PROPN
hassl-850	304	8	c.	c.	PROPN
hassl-850	304	9	,	,	PUNCT
hassl-850	304	10	phillips	phillips	PROPN
hassl-850	304	11	,	,	PUNCT
hassl-850	304	12	j.	j.	PROPN
hassl-850	304	13	,	,	PUNCT
hassl-850	304	14	&	&	CCONJ
hassl-850	304	15	sutton	sutton	PROPN
hassl-850	304	16	,	,	PUNCT
hassl-850	304	17	s.	s.	PROPN
hassl-850	304	18	g.	g.	PROPN
hassl-850	304	19	(	(	PUNCT
hassl-850	304	20	2009	2009	NUM
hassl-850	304	21	)	)	PUNCT
hassl-850	304	22	.	.	PUNCT
hassl-850	305	1	the	the	DET
hassl-850	305	2	impact	impact	NOUN
hassl-850	305	3	of	of	ADP
hassl-850	305	4	information	information	NOUN
hassl-850	305	5	tagging	tag	VERB
hassl-850	305	6	in	in	ADP
hassl-850	305	7	the	the	DET
hassl-850	305	8	md&a	md&a	PROPN
hassl-850	305	9	on	on	ADP
hassl-850	305	10	investor	investor	NOUN
hassl-850	305	11	decision	decision	NOUN
hassl-850	305	12	making	making	NOUN
hassl-850	305	13	:	:	PUNCT
hassl-850	305	14	implications	implication	NOUN
hassl-850	305	15	for	for	ADP
hassl-850	305	16	xbrl	xbrl	PROPN
hassl-850	305	17	.	.	PUNCT
hassl-850	306	1	paper	paper	PROPN
hassl-850	306	2	presented	present	VERB
hassl-850	306	3	at	at	ADP
hassl-850	306	4	the	the	DET
hassl-850	306	5	working	working	NOUN
hassl-850	306	6	paper	paper	NOUN
hassl-850	306	7	,	,	PUNCT
hassl-850	306	8	2009	2009	NUM
hassl-850	306	9	accounting	accounting	NOUN
hassl-850	306	10	,	,	PUNCT
hassl-850	306	11	behavior	behavior	NOUN
hassl-850	306	12	and	and	CCONJ
hassl-850	306	13	organizations	organization	NOUN
hassl-850	306	14	conference	conference	NOUN
hassl-850	306	15	.	.	PUNCT
hassl-850	307	1	azleen	azleen	PROPN
hassl-850	307	2	,	,	PUNCT
hassl-850	307	3	i.	i.	PROPN
hassl-850	307	4	,	,	PUNCT
hassl-850	307	5	&	&	CCONJ
hassl-850	307	6	ghani	ghani	PROPN
hassl-850	307	7	,	,	PUNCT
hassl-850	307	8	e.	e.	PROPN
hassl-850	307	9	k.	k.	PROPN
hassl-850	307	10	(	(	PUNCT
hassl-850	307	11	2015	2015	NUM
hassl-850	307	12	)	)	PUNCT
hassl-850	307	13	.	.	PUNCT
hassl-850	308	1	examining	examine	VERB
hassl-850	308	2	the	the	DET
hassl-850	308	3	adoption	adoption	NOUN
hassl-850	308	4	of	of	ADP
hassl-850	308	5	extensible	extensible	ADJ
hassl-850	308	6	business	business	NOUN
hassl-850	308	7	reporting	reporting	NOUN
hassl-850	308	8	language	language	NOUN
hassl-850	308	9	among	among	ADP
hassl-850	308	10	public	public	ADJ
hassl-850	308	11	listed	list	VERB
hassl-850	308	12	companies	company	NOUN
hassl-850	308	13	in	in	ADP
hassl-850	308	14	malaysia	malaysia	PROPN
hassl-850	308	15	.	.	PUNCT
hassl-850	309	1	procedia	procedia	PROPN
hassl-850	309	2	economics	economic	NOUN
hassl-850	309	3	and	and	CCONJ
hassl-850	309	4	finance	finance	NOUN
hassl-850	309	5	,	,	PUNCT
hassl-850	309	6	28	28	NUM
hassl-850	309	7	,	,	PUNCT
hassl-850	309	8	32	32	NUM
hassl-850	309	9	-	-	SYM
hassl-850	309	10	38	38	NUM
hassl-850	309	11	.	.	PUNCT
hassl-850	309	12	available	available	ADJ
hassl-850	309	13	at	at	ADP
hassl-850	309	14	:	:	PUNCT
hassl-850	309	15	https://doi.org/10.1016/s22125671(15)01078-3	https://doi.org/10.1016/s22125671(15)01078-3	NOUN
hassl-850	309	16	.	.	PUNCT
hassl-850	310	1	birt	birt	PROPN
hassl-850	310	2	,	,	PUNCT
hassl-850	310	3	j.	j.	PROPN
hassl-850	310	4	l.	l.	PROPN
hassl-850	310	5	,	,	PUNCT
hassl-850	310	6	muthusamy	muthusamy	PROPN
hassl-850	310	7	,	,	PUNCT
hassl-850	310	8	k.	k.	PROPN
hassl-850	310	9	,	,	PUNCT
hassl-850	310	10	&	&	CCONJ
hassl-850	310	11	bir	bir	PROPN
hassl-850	310	12	,	,	PUNCT
hassl-850	310	13	p.	p.	NOUN
hassl-850	310	14	(	(	PUNCT
hassl-850	310	15	2017	2017	NUM
hassl-850	310	16	)	)	PUNCT
hassl-850	310	17	.	.	PUNCT
hassl-850	311	1	xbrl	xbrl	PROPN
hassl-850	311	2	and	and	CCONJ
hassl-850	311	3	the	the	DET
hassl-850	311	4	qualitative	qualitative	ADJ
hassl-850	311	5	characteristics	characteristic	NOUN
hassl-850	311	6	of	of	ADP
hassl-850	311	7	useful	useful	ADJ
hassl-850	311	8	financial	financial	ADJ
hassl-850	311	9	information	information	NOUN
hassl-850	311	10	.	.	PUNCT
hassl-850	312	1	accounting	accounting	NOUN
hassl-850	312	2	research	research	PROPN
hassl-850	312	3	journal	journal	NOUN
hassl-850	312	4	,	,	PUNCT
hassl-850	312	5	30(1	30(1	NUM
hassl-850	312	6	)	)	PUNCT
hassl-850	312	7	,	,	PUNCT
hassl-850	312	8	107	107	NUM
hassl-850	312	9	-	-	SYM
hassl-850	312	10	126	126	NUM
hassl-850	312	11	.	.	PUNCT
hassl-850	312	12	available	available	ADJ
hassl-850	312	13	at	at	ADP
hassl-850	312	14	:	:	PUNCT
hassl-850	312	15	https://doi.org/10.1108/arj-11-2014-0105	https://doi.org/10.1108/arj-11-2014-0105	PROPN
hassl-850	312	16	.	.	PROPN
hassl-850	312	17	cfa	cfa	PROPN
hassl-850	312	18	institute	institute	PROPN
hassl-850	312	19	.	.	PUNCT
hassl-850	313	1	(	(	PUNCT
hassl-850	313	2	2018	2018	NUM
hassl-850	313	3	)	)	PUNCT
hassl-850	313	4	.	.	PUNCT
hassl-850	314	1	xbrl	xbrl	PROPN
hassl-850	314	2	survey	survey	PROPN
hassl-850	314	3	report	report	PROPN
hassl-850	314	4	.	.	PUNCT
hassl-850	315	1	charlottesville	charlottesville	PROPN
hassl-850	315	2	:	:	PUNCT
hassl-850	315	3	cfa	cfa	PROPN
hassl-850	315	4	institute	institute	PROPN
hassl-850	315	5	.	.	PUNCT
hassl-850	316	1	humanities	humanity	NOUN
hassl-850	316	2	and	and	CCONJ
hassl-850	316	3	social	social	ADJ
hassl-850	316	4	sciences	science	NOUN
hassl-850	316	5	letters	letter	NOUN
hassl-850	316	6	,	,	PUNCT
hassl-850	316	7	2020	2020	NUM
hassl-850	316	8	,	,	PUNCT
hassl-850	316	9	8(2	8(2	NUM
hassl-850	316	10	):	):	PUNCT
hassl-850	316	11	202	202	NUM
hassl-850	316	12	-	-	SYM
hassl-850	316	13	214	214	NUM
hassl-850	316	14	212	212	NUM
hassl-850	316	15	©	©	PROPN
hassl-850	316	16	2020	2020	NUM
hassl-850	316	17	conscientia	conscientia	PROPN
hassl-850	316	18	beam	beam	PROPN
hassl-850	316	19	.	.	PUNCT
hassl-850	317	1	all	all	DET
hassl-850	317	2	rights	right	NOUN
hassl-850	317	3	reserved	reserve	VERB
hassl-850	317	4	.	.	PUNCT
hassl-850	318	1	cfa	cfa	PROPN
hassl-850	318	2	institute	institute	PROPN
hassl-850	318	3	market	market	NOUN
hassl-850	318	4	intelligence	intelligence	NOUN
hassl-850	318	5	.	.	PUNCT
hassl-850	319	1	(	(	PUNCT
hassl-850	319	2	2009	2009	NUM
hassl-850	319	3	)	)	PUNCT
hassl-850	319	4	.	.	PUNCT
hassl-850	320	1	cfa	cfa	PROPN
hassl-850	320	2	institute	institute	PROPN
hassl-850	320	3	member	member	PROPN
hassl-850	320	4	survey	survey	PROPN
hassl-850	320	5	:	:	PUNCT
hassl-850	320	6	xbrl	xbrl	PROPN
hassl-850	320	7	november	november	PROPN
hassl-850	320	8	2009	2009	NUM
hassl-850	320	9	.	.	PUNCT
hassl-850	321	1	cfa	cfa	PROPN
hassl-850	321	2	institute	institute	PROPN
hassl-850	321	3	market	market	PROPN
hassl-850	321	4	research	research	NOUN
hassl-850	321	5	.	.	PUNCT
hassl-850	322	1	retrieved	retrieve	VERB
hassl-850	322	2	from	from	ADP
hassl-850	322	3	http://www.cfainstitute.org/survey/xbrl_member_survey_report_2009.pdf	http://www.cfainstitute.org/survey/xbrl_member_survey_report_2009.pdf	NOUN
hassl-850	322	4	.	.	PUNCT
hassl-850	323	1	cfa	cfa	PROPN
hassl-850	323	2	institute	institute	PROPN
hassl-850	323	3	market	market	NOUN
hassl-850	323	4	intelligence	intelligence	NOUN
hassl-850	323	5	.	.	PUNCT
hassl-850	324	1	(	(	PUNCT
hassl-850	324	2	2011	2011	NUM
hassl-850	324	3	)	)	PUNCT
hassl-850	324	4	.	.	PUNCT
hassl-850	325	1	cfa	cfa	PROPN
hassl-850	325	2	institute	institute	PROPN
hassl-850	325	3	member	member	PROPN
hassl-850	325	4	survey	survey	PROPN
hassl-850	325	5	:	:	PUNCT
hassl-850	325	6	xbrl	xbrl	PROPN
hassl-850	325	7	december	december	PROPN
hassl-850	325	8	2011	2011	NUM
hassl-850	325	9	.	.	PUNCT
hassl-850	326	1	cfa	cfa	PROPN
hassl-850	326	2	institute	institute	PROPN
hassl-850	326	3	market	market	PROPN
hassl-850	326	4	research	research	NOUN
hassl-850	326	5	.	.	PUNCT
hassl-850	327	1	retrieved	retrieve	VERB
hassl-850	327	2	from	from	ADP
hassl-850	327	3	http://www.cfainstitute.org/survey/cfa_institute_member_survey_xbrl.pdf	http://www.cfainstitute.org/survey/cfa_institute_member_survey_xbrl.pdf	PROPN
hassl-850	327	4	cfa	cfa	PROPN
hassl-850	327	5	institute	institute	PROPN
hassl-850	327	6	market	market	NOUN
hassl-850	327	7	intelligence	intelligence	NOUN
hassl-850	327	8	.	.	PUNCT
hassl-850	328	1	(	(	PUNCT
hassl-850	328	2	2016	2016	NUM
hassl-850	328	3	)	)	PUNCT
hassl-850	328	4	.	.	PUNCT
hassl-850	329	1	cfa	cfa	PROPN
hassl-850	329	2	institute	institute	PROPN
hassl-850	329	3	member	member	PROPN
hassl-850	329	4	survey	survey	PROPN
hassl-850	329	5	:	:	PUNCT
hassl-850	329	6	xbrl	xbrl	PROPN
hassl-850	329	7	december	december	PROPN
hassl-850	329	8	2011	2011	NUM
hassl-850	329	9	.	.	PUNCT
hassl-850	330	1	cfa	cfa	PROPN
hassl-850	330	2	institute	institute	PROPN
hassl-850	330	3	market	market	PROPN
hassl-850	330	4	research	research	NOUN
hassl-850	330	5	.	.	PUNCT
hassl-850	331	1	retrieved	retrieve	VERB
hassl-850	331	2	from	from	ADP
hassl-850	331	3	https://www.cfainstitute.org/survey/survey_extensible_business_reporting_language_xbrl.pdf	https://www.cfainstitute.org/survey/survey_extensible_business_reporting_language_xbrl.pdf	PROPN
hassl-850	331	4	.	.	PUNCT
hassl-850	332	1	chen	chen	PROPN
hassl-850	332	2	,	,	PUNCT
hassl-850	332	3	y.-c	y.-c	PROPN
hassl-850	332	4	.	.	PUNCT
hassl-850	332	5	(	(	PUNCT
hassl-850	332	6	2012	2012	NUM
hassl-850	332	7	)	)	PUNCT
hassl-850	332	8	.	.	PUNCT
hassl-850	333	1	a	a	DET
hassl-850	333	2	comparative	comparative	ADJ
hassl-850	333	3	study	study	NOUN
hassl-850	333	4	of	of	ADP
hassl-850	333	5	e	e	NOUN
hassl-850	333	6	-	-	NOUN
hassl-850	333	7	government	government	ADJ
hassl-850	333	8	xbrl	xbrl	PROPN
hassl-850	333	9	implementations	implementation	NOUN
hassl-850	333	10	:	:	PUNCT
hassl-850	333	11	the	the	DET
hassl-850	333	12	potential	potential	NOUN
hassl-850	333	13	of	of	ADP
hassl-850	333	14	improving	improve	VERB
hassl-850	333	15	information	information	NOUN
hassl-850	333	16	transparency	transparency	NOUN
hassl-850	333	17	and	and	CCONJ
hassl-850	333	18	efficiency	efficiency	NOUN
hassl-850	333	19	.	.	PUNCT
hassl-850	334	1	government	government	NOUN
hassl-850	334	2	information	information	NOUN
hassl-850	334	3	quarterly	quarterly	ADV
hassl-850	334	4	,	,	PUNCT
hassl-850	334	5	29(4	29(4	NOUN
hassl-850	334	6	)	)	PUNCT
hassl-850	334	7	,	,	PUNCT
hassl-850	334	8	553	553	NUM
hassl-850	334	9	-	-	SYM
hassl-850	334	10	563	563	NUM
hassl-850	334	11	.	.	PUNCT
hassl-850	334	12	available	available	ADJ
hassl-850	334	13	at	at	ADP
hassl-850	334	14	:	:	PUNCT
hassl-850	334	15	https://doi.org/10.1016/j.giq.2012.05.009	https://doi.org/10.1016/j.giq.2012.05.009	PROPN
hassl-850	334	16	.	.	PUNCT
hassl-850	335	1	coffin	coffin	NOUN
hassl-850	335	2	,	,	PUNCT
hassl-850	335	3	z.	z.	PROPN
hassl-850	335	4	(	(	PUNCT
hassl-850	335	5	2001	2001	NUM
hassl-850	335	6	)	)	PUNCT
hassl-850	335	7	.	.	PUNCT
hassl-850	336	1	the	the	DET
hassl-850	336	2	advent	advent	NOUN
hassl-850	336	3	of	of	ADP
hassl-850	336	4	real	real	ADJ
hassl-850	336	5	-	-	PUNCT
hassl-850	336	6	time	time	NOUN
hassl-850	336	7	accounting	accounting	NOUN
hassl-850	336	8	.	.	PUNCT
hassl-850	337	1	the	the	DET
hassl-850	337	2	practical	practical	ADJ
hassl-850	337	3	accountant	accountant	NOUN
hassl-850	337	4	,	,	PUNCT
hassl-850	337	5	34(8	34(8	NUM
hassl-850	337	6	)	)	PUNCT
hassl-850	337	7	,	,	PUNCT
hassl-850	337	8	48	48	NUM
hassl-850	337	9	-	-	SYM
hassl-850	337	10	49	49	NUM
hassl-850	337	11	.	.	PUNCT
hassl-850	338	1	cong	cong	NOUN
hassl-850	338	2	,	,	PUNCT
hassl-850	338	3	y.	y.	PROPN
hassl-850	338	4	,	,	PUNCT
hassl-850	338	5	du	du	PROPN
hassl-850	338	6	,	,	PUNCT
hassl-850	338	7	h.	h.	PROPN
hassl-850	338	8	,	,	PUNCT
hassl-850	338	9	&	&	CCONJ
hassl-850	338	10	feng	feng	PROPN
hassl-850	338	11	,	,	PUNCT
hassl-850	338	12	j.	j.	PROPN
hassl-850	338	13	(	(	PUNCT
hassl-850	338	14	2008	2008	NUM
hassl-850	338	15	)	)	PUNCT
hassl-850	338	16	.	.	PUNCT
hassl-850	339	1	does	do	AUX
hassl-850	339	2	web	web	NOUN
hassl-850	339	3	syndication	syndication	NOUN
hassl-850	339	4	technology	technology	NOUN
hassl-850	339	5	facilitate	facilitate	NOUN
hassl-850	339	6	investor	investor	NOUN
hassl-850	339	7	decision	decision	NOUN
hassl-850	339	8	making	make	VERB
hassl-850	339	9	?	?	PUNCT
hassl-850	340	1	journal	journal	NOUN
hassl-850	340	2	of	of	ADP
hassl-850	340	3	emerging	emerge	VERB
hassl-850	340	4	technologies	technology	NOUN
hassl-850	340	5	in	in	ADP
hassl-850	340	6	accounting	accounting	NOUN
hassl-850	340	7	,	,	PUNCT
hassl-850	340	8	5(1	5(1	NUM
hassl-850	340	9	)	)	PUNCT
hassl-850	340	10	,	,	PUNCT
hassl-850	340	11	143	143	NUM
hassl-850	340	12	-	-	SYM
hassl-850	340	13	159	159	NUM
hassl-850	340	14	.	.	PUNCT
hassl-850	340	15	available	available	ADJ
hassl-850	340	16	at	at	ADP
hassl-850	340	17	:	:	PUNCT
hassl-850	340	18	https://doi.org/10.2308/jeta.2008.5.1.143	https://doi.org/10.2308/jeta.2008.5.1.143	NOUN
hassl-850	340	19	.	.	PUNCT
hassl-850	341	1	cordery	cordery	PROPN
hassl-850	341	2	,	,	PUNCT
hassl-850	341	3	c.	c.	PROPN
hassl-850	341	4	j.	j.	PROPN
hassl-850	341	5	,	,	PUNCT
hassl-850	341	6	fowler	fowler	PROPN
hassl-850	341	7	,	,	PUNCT
hassl-850	341	8	c.	c.	PROPN
hassl-850	341	9	j.	j.	PROPN
hassl-850	341	10	,	,	PUNCT
hassl-850	341	11	&	&	CCONJ
hassl-850	341	12	mustafa	mustafa	PROPN
hassl-850	341	13	,	,	PUNCT
hassl-850	341	14	k.	k.	PROPN
hassl-850	341	15	(	(	PUNCT
hassl-850	341	16	2011	2011	NUM
hassl-850	341	17	)	)	PUNCT
hassl-850	341	18	.	.	PUNCT
hassl-850	342	1	a	a	DET
hassl-850	342	2	solution	solution	NOUN
hassl-850	342	3	looking	look	VERB
hassl-850	342	4	for	for	ADP
hassl-850	342	5	a	a	DET
hassl-850	342	6	problem	problem	NOUN
hassl-850	342	7	:	:	PUNCT
hassl-850	342	8	factors	factor	NOUN
hassl-850	342	9	associated	associate	VERB
hassl-850	342	10	with	with	ADP
hassl-850	342	11	the	the	DET
hassl-850	342	12	non	non	NOUN
hassl-850	342	13	-	-	NOUN
hassl-850	342	14	adoption	adoption	NOUN
hassl-850	342	15	of	of	ADP
hassl-850	342	16	xbrl	xbrl	PROPN
hassl-850	342	17	.	.	PUNCT
hassl-850	343	1	pacific	pacific	PROPN
hassl-850	343	2	accounting	accounting	PROPN
hassl-850	343	3	review	review	PROPN
hassl-850	343	4	,	,	PUNCT
hassl-850	343	5	2(1	2(1	NUM
hassl-850	343	6	)	)	PUNCT
hassl-850	343	7	,	,	PUNCT
hassl-850	343	8	69	69	NUM
hassl-850	343	9	-	-	SYM
hassl-850	343	10	88	88	NUM
hassl-850	343	11	.	.	PUNCT
hassl-850	343	12	available	available	ADJ
hassl-850	343	13	at	at	ADP
hassl-850	343	14	:	:	PUNCT
hassl-850	343	15	https://doi.org/10.1108/01140581111130634	https://doi.org/10.1108/01140581111130634	NOUN
hassl-850	343	16	.	.	PUNCT
hassl-850	344	1	cox	cox	PROPN
hassl-850	344	2	,	,	PUNCT
hassl-850	344	3	c.	c.	PROPN
hassl-850	344	4	(	(	PUNCT
hassl-850	344	5	2006	2006	NUM
hassl-850	344	6	)	)	PUNCT
hassl-850	344	7	.	.	PUNCT
hassl-850	345	1	speech	speech	NOUN
hassl-850	345	2	by	by	ADP
hassl-850	345	3	sec	sec	PROPN
hassl-850	345	4	chairman	chairman	NOUN
hassl-850	345	5	:	:	PUNCT
hassl-850	345	6	the	the	DET
hassl-850	345	7	promise	promise	NOUN
hassl-850	345	8	of	of	ADP
hassl-850	345	9	interactive	interactive	ADJ
hassl-850	345	10	data	datum	NOUN
hassl-850	345	11	.	.	PUNCT
hassl-850	346	1	paper	paper	NOUN
hassl-850	346	2	presented	present	VERB
hassl-850	346	3	at	at	ADP
hassl-850	346	4	the	the	DET
hassl-850	346	5	14th	14th	ADJ
hassl-850	346	6	international	international	ADJ
hassl-850	346	7	xbrl	xbrl	PROPN
hassl-850	346	8	conference	conference	PROPN
hassl-850	346	9	philadelphia	philadelphia	PROPN
hassl-850	346	10	,	,	PUNCT
hassl-850	346	11	pennsylvania	pennsylvania	PROPN
hassl-850	346	12	.	.	PUNCT
hassl-850	347	1	davis	davis	PROPN
hassl-850	347	2	,	,	PUNCT
hassl-850	347	3	f.	f.	PROPN
hassl-850	347	4	d.	d.	PROPN
hassl-850	347	5	(	(	PUNCT
hassl-850	347	6	1989	1989	NUM
hassl-850	347	7	)	)	PUNCT
hassl-850	347	8	.	.	PUNCT
hassl-850	348	1	perceived	perceive	VERB
hassl-850	348	2	usefulness	usefulness	NOUN
hassl-850	348	3	,	,	PUNCT
hassl-850	348	4	perceived	perceive	VERB
hassl-850	348	5	ease	ease	NOUN
hassl-850	348	6	of	of	ADP
hassl-850	348	7	use	use	NOUN
hassl-850	348	8	,	,	PUNCT
hassl-850	348	9	and	and	CCONJ
hassl-850	348	10	user	user	NOUN
hassl-850	348	11	acceptance	acceptance	NOUN
hassl-850	348	12	of	of	ADP
hassl-850	348	13	information	information	NOUN
hassl-850	348	14	technology	technology	NOUN
hassl-850	348	15	.	.	PUNCT
hassl-850	349	1	mis	mis	PROPN
hassl-850	349	2	quarterly	quarterly	PROPN
hassl-850	349	3	,	,	PUNCT
hassl-850	349	4	13(3	13(3	NUM
hassl-850	349	5	)	)	PUNCT
hassl-850	349	6	,	,	PUNCT
hassl-850	349	7	319	319	NUM
hassl-850	349	8	-	-	SYM
hassl-850	349	9	340	340	NUM
hassl-850	349	10	.	.	PUNCT
hassl-850	350	1	available	available	ADJ
hassl-850	350	2	at	at	ADP
hassl-850	350	3	:	:	PUNCT
hassl-850	350	4	https://doi.org/10.2307/249008	https://doi.org/10.2307/249008	NOUN
hassl-850	350	5	.	.	PUNCT
hassl-850	351	1	dunne	dunne	PROPN
hassl-850	351	2	,	,	PUNCT
hassl-850	351	3	t.	t.	PROPN
hassl-850	351	4	,	,	PUNCT
hassl-850	351	5	helliar	helliar	ADJ
hassl-850	351	6	,	,	PUNCT
hassl-850	351	7	p.	p.	PROPN
hassl-850	351	8	c.	c.	PROPN
hassl-850	351	9	,	,	PUNCT
hassl-850	351	10	lymer	lymer	PROPN
hassl-850	351	11	,	,	PUNCT
hassl-850	351	12	a.	a.	NOUN
hassl-850	351	13	,	,	PUNCT
hassl-850	351	14	&	&	CCONJ
hassl-850	351	15	mousa	mousa	PROPN
hassl-850	351	16	,	,	PUNCT
hassl-850	351	17	r.	r.	PROPN
hassl-850	351	18	(	(	PUNCT
hassl-850	351	19	2009	2009	NUM
hassl-850	351	20	)	)	PUNCT
hassl-850	351	21	.	.	PUNCT
hassl-850	352	1	xbrl	xbrl	PROPN
hassl-850	352	2	:	:	PUNCT
hassl-850	352	3	the	the	DET
hassl-850	352	4	views	view	NOUN
hassl-850	352	5	of	of	ADP
hassl-850	352	6	stakeholders	stakeholder	NOUN
hassl-850	352	7	.	.	PUNCT
hassl-850	353	1	reserch	reserch	NOUN
hassl-850	353	2	report	report	NOUN
hassl-850	353	3	.	.	PUNCT
hassl-850	354	1	the	the	DET
hassl-850	354	2	association	association	NOUN
hassl-850	354	3	of	of	ADP
hassl-850	354	4	chartered	chartered	ADJ
hassl-850	354	5	certified	certify	VERB
hassl-850	354	6	accountants	accountant	NOUN
hassl-850	354	7	.	.	PUNCT
hassl-850	355	1	el	el	PROPN
hassl-850	355	2	alfy	alfy	PROPN
hassl-850	355	3	,	,	PUNCT
hassl-850	355	4	s.	s.	PROPN
hassl-850	355	5	,	,	PUNCT
hassl-850	355	6	gómez	gómez	NOUN
hassl-850	355	7	,	,	PUNCT
hassl-850	355	8	j.	j.	PROPN
hassl-850	355	9	m.	m.	PROPN
hassl-850	355	10	,	,	PUNCT
hassl-850	355	11	&	&	CCONJ
hassl-850	355	12	ivanov	ivanov	PROPN
hassl-850	355	13	,	,	PUNCT
hassl-850	355	14	d.	d.	PROPN
hassl-850	355	15	(	(	PUNCT
hassl-850	355	16	2017	2017	NUM
hassl-850	355	17	)	)	PUNCT
hassl-850	355	18	.	.	PUNCT
hassl-850	356	1	exploring	explore	VERB
hassl-850	356	2	instructors‟	instructors‟	NOUN
hassl-850	356	3	technology	technology	NOUN
hassl-850	356	4	readiness	readiness	NOUN
hassl-850	356	5	,	,	PUNCT
hassl-850	356	6	attitudes	attitude	NOUN
hassl-850	356	7	and	and	CCONJ
hassl-850	356	8	behavioral	behavioral	ADJ
hassl-850	356	9	intentions	intention	NOUN
hassl-850	356	10	towards	towards	ADP
hassl-850	356	11	e	e	NOUN
hassl-850	356	12	-	-	ADJ
hassl-850	356	13	learning	learning	ADJ
hassl-850	356	14	technologies	technology	NOUN
hassl-850	356	15	in	in	ADP
hassl-850	356	16	egypt	egypt	PROPN
hassl-850	356	17	and	and	CCONJ
hassl-850	356	18	united	united	PROPN
hassl-850	356	19	arab	arab	PROPN
hassl-850	356	20	emirates	emirates	PROPN
hassl-850	356	21	.	.	PUNCT
hassl-850	357	1	education	education	NOUN
hassl-850	357	2	and	and	CCONJ
hassl-850	357	3	information	information	NOUN
hassl-850	357	4	technologies	technology	NOUN
hassl-850	357	5	,	,	PUNCT
hassl-850	357	6	22(5	22(5	NOUN
hassl-850	357	7	)	)	PUNCT
hassl-850	357	8	,	,	PUNCT
hassl-850	357	9	2605	2605	NUM
hassl-850	357	10	-	-	SYM
hassl-850	357	11	2627	2627	NUM
hassl-850	357	12	.	.	PUNCT
hassl-850	358	1	available	available	ADJ
hassl-850	358	2	at	at	ADP
hassl-850	358	3	:	:	PUNCT
hassl-850	358	4	https://doi.org/10.1007/s10639-016-9562-1	https://doi.org/10.1007/s10639-016-9562-1	PROPN
hassl-850	358	5	.	.	PUNCT
hassl-850	359	1	erdoğmuş	erdoğmuş	PROPN
hassl-850	359	2	,	,	PUNCT
hassl-850	359	3	n.	n.	NOUN
hassl-850	359	4	,	,	PUNCT
hassl-850	359	5	&	&	CCONJ
hassl-850	359	6	esen	esen	PROPN
hassl-850	359	7	,	,	PUNCT
hassl-850	359	8	m.	m.	NOUN
hassl-850	359	9	(	(	PUNCT
hassl-850	359	10	2011	2011	NUM
hassl-850	359	11	)	)	PUNCT
hassl-850	359	12	.	.	PUNCT
hassl-850	360	1	an	an	DET
hassl-850	360	2	investigation	investigation	NOUN
hassl-850	360	3	of	of	ADP
hassl-850	360	4	the	the	DET
hassl-850	360	5	effects	effect	NOUN
hassl-850	360	6	of	of	ADP
hassl-850	360	7	technology	technology	NOUN
hassl-850	360	8	readiness	readiness	NOUN
hassl-850	360	9	on	on	ADP
hassl-850	360	10	technology	technology	NOUN
hassl-850	360	11	acceptance	acceptance	NOUN
hassl-850	360	12	in	in	ADP
hassl-850	360	13	e	e	PROPN
hassl-850	360	14	-	-	PROPN
hassl-850	360	15	hrm	hrm	PROPN
hassl-850	360	16	.	.	PUNCT
hassl-850	361	1	procedia	procedia	NOUN
hassl-850	361	2	-	-	PUNCT
hassl-850	361	3	social	social	ADJ
hassl-850	361	4	and	and	CCONJ
hassl-850	361	5	behavioral	behavioral	ADJ
hassl-850	361	6	sciences	science	NOUN
hassl-850	361	7	,	,	PUNCT
hassl-850	361	8	24	24	NUM
hassl-850	361	9	,	,	PUNCT
hassl-850	361	10	487	487	NUM
hassl-850	361	11	-	-	SYM
hassl-850	361	12	495	495	NUM
hassl-850	361	13	.	.	PUNCT
hassl-850	362	1	available	available	ADJ
hassl-850	362	2	at	at	ADP
hassl-850	362	3	:	:	PUNCT
hassl-850	362	4	https://doi.org/10.1016/j.sbspro.2011.09.131	https://doi.org/10.1016/j.sbspro.2011.09.131	PROPN
hassl-850	362	5	.	.	PUNCT
hassl-850	363	1	felden	felden	PROPN
hassl-850	363	2	,	,	PUNCT
hassl-850	363	3	c.	c.	PROPN
hassl-850	363	4	(	(	PUNCT
hassl-850	363	5	2011	2011	NUM
hassl-850	363	6	)	)	PUNCT
hassl-850	363	7	.	.	PUNCT
hassl-850	364	1	characteristics	characteristic	NOUN
hassl-850	364	2	of	of	ADP
hassl-850	364	3	xbrl	xbrl	PROPN
hassl-850	364	4	adoption	adoption	PROPN
hassl-850	364	5	in	in	ADP
hassl-850	364	6	germany	germany	PROPN
hassl-850	364	7	.	.	PUNCT
hassl-850	365	1	journal	journal	PROPN
hassl-850	365	2	of	of	ADP
hassl-850	365	3	management	management	NOUN
hassl-850	365	4	control	control	NOUN
hassl-850	365	5	,	,	PUNCT
hassl-850	365	6	22(2	22(2	NUM
hassl-850	365	7	)	)	PUNCT
hassl-850	365	8	,	,	PUNCT
hassl-850	365	9	161	161	NUM
hassl-850	365	10	-	-	SYM
hassl-850	365	11	186	186	NUM
hassl-850	365	12	.	.	PUNCT
hassl-850	365	13	available	available	ADJ
hassl-850	365	14	at	at	ADP
hassl-850	365	15	:	:	PUNCT
hassl-850	365	16	https://doi.org/10.1007/s00187-011-0134-7	https://doi.org/10.1007/s00187-011-0134-7	PROPN
hassl-850	365	17	.	.	PUNCT
hassl-850	366	1	ghani	ghani	PROPN
hassl-850	366	2	,	,	PUNCT
hassl-850	366	3	e.	e.	PROPN
hassl-850	366	4	k.	k.	PROPN
hassl-850	366	5	,	,	PUNCT
hassl-850	366	6	said	say	VERB
hassl-850	366	7	,	,	PUNCT
hassl-850	366	8	j.	j.	PROPN
hassl-850	366	9	,	,	PUNCT
hassl-850	366	10	&	&	CCONJ
hassl-850	366	11	muhammad	muhammad	PROPN
hassl-850	366	12	,	,	PUNCT
hassl-850	366	13	k.	k.	PROPN
hassl-850	366	14	(	(	PUNCT
hassl-850	366	15	2014	2014	NUM
hassl-850	366	16	)	)	PUNCT
hassl-850	366	17	.	.	PUNCT
hassl-850	367	1	enhancing	enhance	VERB
hassl-850	367	2	corporate	corporate	ADJ
hassl-850	367	3	governance	governance	NOUN
hassl-850	367	4	via	via	ADP
hassl-850	367	5	xbrl	xbrl	PROPN
hassl-850	367	6	:	:	PUNCT
hassl-850	367	7	preparers	preparer	NOUN
hassl-850	367	8	‟	‟	ADJ
hassl-850	367	9	perception	perception	NOUN
hassl-850	367	10	on	on	ADP
hassl-850	367	11	compatibility	compatibility	NOUN
hassl-850	367	12	expectation	expectation	NOUN
hassl-850	367	13	.	.	PUNCT
hassl-850	368	1	procedia	procedia	NOUN
hassl-850	368	2	-	-	PUNCT
hassl-850	368	3	social	social	ADJ
hassl-850	368	4	and	and	CCONJ
hassl-850	368	5	behavioral	behavioral	ADJ
hassl-850	368	6	sciences	science	NOUN
hassl-850	368	7	,	,	PUNCT
hassl-850	368	8	145	145	NUM
hassl-850	368	9	,	,	PUNCT
hassl-850	368	10	308	308	NUM
hassl-850	368	11	-	-	SYM
hassl-850	368	12	315	315	NUM
hassl-850	368	13	.	.	PUNCT
hassl-850	369	1	available	available	ADJ
hassl-850	369	2	at	at	ADP
hassl-850	369	3	:	:	PUNCT
hassl-850	369	4	https://doi.org/10.1016/j.sbspro.2014.06.039	https://doi.org/10.1016/j.sbspro.2014.06.039	NOUN
hassl-850	369	5	.	.	PUNCT
hassl-850	370	1	goswami	goswami	PROPN
hassl-850	370	2	,	,	PUNCT
hassl-850	370	3	s.	s.	PROPN
hassl-850	370	4	,	,	PUNCT
hassl-850	370	5	&	&	CCONJ
hassl-850	370	6	chouhan	chouhan	PROPN
hassl-850	370	7	,	,	PUNCT
hassl-850	370	8	v.	v.	PROPN
hassl-850	370	9	(	(	PUNCT
hassl-850	370	10	2015	2015	NUM
hassl-850	370	11	)	)	PUNCT
hassl-850	370	12	.	.	PUNCT
hassl-850	371	1	an	an	DET
hassl-850	371	2	analysis	analysis	NOUN
hassl-850	371	3	of	of	ADP
hassl-850	371	4	xbrl	xbrl	PROPN
hassl-850	371	5	adoption	adoption	NOUN
hassl-850	371	6	in	in	ADP
hassl-850	371	7	india	india	PROPN
hassl-850	371	8	using	use	VERB
hassl-850	371	9	technology	technology	NOUN
hassl-850	371	10	acceptance	acceptance	NOUN
hassl-850	371	11	model	model	NOUN
hassl-850	371	12	.	.	PUNCT
hassl-850	372	1	the	the	DET
hassl-850	372	2	iup	iup	PROPN
hassl-850	372	3	journal	journal	PROPN
hassl-850	372	4	of	of	ADP
hassl-850	372	5	information	information	NOUN
hassl-850	372	6	technology	technology	NOUN
hassl-850	372	7	,	,	PUNCT
hassl-850	372	8	11(3	11(3	NUM
hassl-850	372	9	)	)	PUNCT
hassl-850	372	10	,	,	PUNCT
hassl-850	372	11	47	47	NUM
hassl-850	372	12	-	-	SYM
hassl-850	372	13	61	61	NUM
hassl-850	372	14	.	.	PUNCT
hassl-850	373	1	hodge	hodge	PROPN
hassl-850	373	2	,	,	PUNCT
hassl-850	373	3	f.	f.	PROPN
hassl-850	373	4	d.	d.	PROPN
hassl-850	373	5	(	(	PUNCT
hassl-850	373	6	2001	2001	NUM
hassl-850	373	7	)	)	PUNCT
hassl-850	373	8	.	.	PUNCT
hassl-850	374	1	hyperlinking	hyperlinke	VERB
hassl-850	374	2	unaudited	unaudited	ADJ
hassl-850	374	3	information	information	NOUN
hassl-850	374	4	to	to	ADP
hassl-850	374	5	audited	audit	VERB
hassl-850	374	6	financial	financial	ADJ
hassl-850	374	7	statements	statement	NOUN
hassl-850	374	8	:	:	PUNCT
hassl-850	374	9	effects	effect	NOUN
hassl-850	374	10	on	on	ADP
hassl-850	374	11	investor	investor	NOUN
hassl-850	374	12	judgments	judgment	NOUN
hassl-850	374	13	.	.	PUNCT
hassl-850	375	1	the	the	DET
hassl-850	375	2	accounting	accounting	NOUN
hassl-850	375	3	review	review	NOUN
hassl-850	375	4	,	,	PUNCT
hassl-850	375	5	76(4	76(4	NUM
hassl-850	375	6	)	)	PUNCT
hassl-850	375	7	,	,	PUNCT
hassl-850	375	8	675	675	NUM
hassl-850	375	9	-	-	SYM
hassl-850	375	10	691	691	NUM
hassl-850	375	11	.	.	PUNCT
hassl-850	375	12	available	available	ADJ
hassl-850	375	13	at	at	ADP
hassl-850	375	14	:	:	PUNCT
hassl-850	375	15	https://doi.org/10.2308/accr.2001.76.4.675	https://doi.org/10.2308/accr.2001.76.4.675	PROPN
hassl-850	375	16	.	.	PUNCT
hassl-850	375	17	hoffman	hoffman	PROPN
hassl-850	375	18	,	,	PUNCT
hassl-850	375	19	c.	c.	PROPN
hassl-850	375	20	(	(	PUNCT
hassl-850	375	21	2006	2006	NUM
hassl-850	375	22	)	)	PUNCT
hassl-850	375	23	.	.	PUNCT
hassl-850	376	1	financial	financial	ADJ
hassl-850	376	2	reporting	reporting	NOUN
hassl-850	376	3	using	use	VERB
hassl-850	376	4	xbrl	xbrl	PROPN
hassl-850	376	5	:	:	PUNCT
hassl-850	376	6	ifrs	ifrs	PROPN
hassl-850	376	7	and	and	CCONJ
hassl-850	376	8	u.s	u.s	PROPN
hassl-850	376	9	(	(	PUNCT
hassl-850	376	10	gaap	gaap	PROPN
hassl-850	376	11	ed	ed	NOUN
hassl-850	376	12	.	.	PUNCT
hassl-850	376	13	)	)	PUNCT
hassl-850	376	14	.	.	PUNCT
hassl-850	377	1	redwood	redwood	NOUN
hassl-850	377	2	city	city	PROPN
hassl-850	377	3	,	,	PUNCT
hassl-850	377	4	ca	can	AUX
hassl-850	377	5	:	:	PUNCT
hassl-850	377	6	ubmatrix	ubmatrix	ADJ
hassl-850	377	7	.	.	PUNCT
hassl-850	378	1	inc	inc	PROPN
hassl-850	378	2	.	.	PROPN
hassl-850	378	3	hutton	hutton	PROPN
hassl-850	378	4	,	,	PUNCT
hassl-850	378	5	e.	e.	PROPN
hassl-850	378	6	,	,	PUNCT
hassl-850	378	7	goldstein	goldstein	PROPN
hassl-850	378	8	,	,	PUNCT
hassl-850	378	9	j.	j.	PROPN
hassl-850	378	10	,	,	PUNCT
hassl-850	378	11	&	&	CCONJ
hassl-850	378	12	piemonte	piemonte	PROPN
hassl-850	378	13	,	,	PUNCT
hassl-850	378	14	m.	m.	NOUN
hassl-850	378	15	(	(	PUNCT
hassl-850	378	16	2013	2013	NUM
hassl-850	378	17	)	)	PUNCT
hassl-850	378	18	.	.	PUNCT
hassl-850	379	1	the	the	DET
hassl-850	379	2	adoption	adoption	NOUN
hassl-850	379	3	of	of	ADP
hassl-850	379	4	xbrl	xbrl	PROPN
hassl-850	379	5	reporting	reporting	NOUN
hassl-850	379	6	:	:	PUNCT
hassl-850	379	7	implications	implication	NOUN
hassl-850	379	8	for	for	ADP
hassl-850	379	9	industry	industry	NOUN
hassl-850	379	10	and	and	CCONJ
hassl-850	379	11	education	education	NOUN
hassl-850	379	12	.	.	PUNCT
hassl-850	380	1	the	the	DET
hassl-850	380	2	brc	brc	PROPN
hassl-850	380	3	academy	academy	PROPN
hassl-850	380	4	journal	journal	PROPN
hassl-850	380	5	of	of	ADP
hassl-850	380	6	education	education	NOUN
hassl-850	380	7	,	,	PUNCT
hassl-850	380	8	3(1	3(1	NUM
hassl-850	380	9	)	)	PUNCT
hassl-850	380	10	,	,	PUNCT
hassl-850	380	11	49	49	NUM
hassl-850	380	12	-	-	SYM
hassl-850	380	13	68	68	NUM
hassl-850	380	14	.	.	PUNCT
hassl-850	381	1	ilias	ilias	PROPN
hassl-850	381	2	,	,	PUNCT
hassl-850	381	3	a.	a.	NOUN
hassl-850	381	4	(	(	PUNCT
hassl-850	381	5	2017	2017	NUM
hassl-850	381	6	)	)	PUNCT
hassl-850	381	7	.	.	PUNCT
hassl-850	382	1	the	the	DET
hassl-850	382	2	practitioner	practitioner	NOUN
hassl-850	382	3	's	's	PART
hassl-850	382	4	expectation	expectation	NOUN
hassl-850	382	5	of	of	ADP
hassl-850	382	6	real	real	ADJ
hassl-850	382	7	-	-	PUNCT
hassl-850	382	8	time	time	NOUN
hassl-850	382	9	reporting	reporting	NOUN
hassl-850	382	10	:	:	PUNCT
hassl-850	382	11	case	case	NOUN
hassl-850	382	12	of	of	ADP
hassl-850	382	13	the	the	DET
hassl-850	382	14	extensible	extensible	ADJ
hassl-850	382	15	business	business	NOUN
hassl-850	382	16	reporting	reporting	NOUN
hassl-850	382	17	language	language	NOUN
hassl-850	382	18	(	(	PUNCT
hassl-850	382	19	xbrl	xbrl	PROPN
hassl-850	382	20	)	)	PUNCT
hassl-850	382	21	.	.	PUNCT
hassl-850	383	1	global	global	ADJ
hassl-850	383	2	business	business	PROPN
hassl-850	383	3	&	&	CCONJ
hassl-850	383	4	management	management	PROPN
hassl-850	383	5	research	research	NOUN
hassl-850	383	6	,	,	PUNCT
hassl-850	383	7	9(3	9(3	NUM
hassl-850	383	8	)	)	PUNCT
hassl-850	383	9	,	,	PUNCT
hassl-850	383	10	1	1	X
hassl-850	383	11	.	.	X
hassl-850	383	12	ilias	ilias	PROPN
hassl-850	383	13	,	,	PUNCT
hassl-850	383	14	a.	a.	PROPN
hassl-850	383	15	,	,	PUNCT
hassl-850	383	16	ghani	ghani	PROPN
hassl-850	383	17	,	,	PUNCT
hassl-850	383	18	e.	e.	PROPN
hassl-850	383	19	k.	k.	PROPN
hassl-850	383	20	,	,	PUNCT
hassl-850	383	21	&	&	CCONJ
hassl-850	383	22	azhar	azhar	PROPN
hassl-850	383	23	,	,	PUNCT
hassl-850	383	24	z.	z.	PROPN
hassl-850	383	25	(	(	PUNCT
hassl-850	383	26	2017	2017	NUM
hassl-850	383	27	)	)	PUNCT
hassl-850	383	28	.	.	PUNCT
hassl-850	384	1	xbrl	xbrl	PROPN
hassl-850	384	2	adoption	adoption	NOUN
hassl-850	384	3	in	in	ADP
hassl-850	384	4	malaysia	malaysia	PROPN
hassl-850	384	5	:	:	PUNCT
hassl-850	384	6	perception	perception	NOUN
hassl-850	384	7	of	of	ADP
hassl-850	384	8	the	the	DET
hassl-850	384	9	accountants	accountant	NOUN
hassl-850	384	10	and	and	CCONJ
hassl-850	384	11	auditors	auditor	NOUN
hassl-850	384	12	.	.	PUNCT
hassl-850	385	1	paper	paper	NOUN
hassl-850	385	2	presented	present	VERB
hassl-850	385	3	at	at	ADP
hassl-850	385	4	the	the	DET
hassl-850	385	5	international	international	ADJ
hassl-850	385	6	conference	conference	NOUN
hassl-850	385	7	on	on	ADP
hassl-850	385	8	accounting	accounting	NOUN
hassl-850	385	9	studies	study	NOUN
hassl-850	385	10	(	(	PUNCT
hassl-850	385	11	icas	icas	PROPN
hassl-850	385	12	)	)	PUNCT
hassl-850	385	13	2017	2017	NUM
hassl-850	385	14	.	.	PUNCT
hassl-850	386	1	putrajaya	putrajaya	PROPN
hassl-850	386	2	:	:	PUNCT
hassl-850	386	3	the	the	DET
hassl-850	386	4	authors	author	NOUN
hassl-850	386	5	.	.	PUNCT
hassl-850	387	1	ilias	ilias	PROPN
hassl-850	387	2	,	,	PUNCT
hassl-850	387	3	a.	a.	PROPN
hassl-850	387	4	,	,	PUNCT
hassl-850	387	5	razak	razak	PROPN
hassl-850	387	6	,	,	PUNCT
hassl-850	387	7	m.	m.	NOUN
hassl-850	387	8	z.	z.	PROPN
hassl-850	387	9	a.	a.	PROPN
hassl-850	387	10	,	,	PUNCT
hassl-850	387	11	&	&	CCONJ
hassl-850	387	12	rahman	rahman	PROPN
hassl-850	387	13	,	,	PUNCT
hassl-850	387	14	r.	r.	PROPN
hassl-850	387	15	a.	a.	PROPN
hassl-850	387	16	(	(	PUNCT
hassl-850	387	17	2015	2015	NUM
hassl-850	387	18	)	)	PUNCT
hassl-850	387	19	.	.	PUNCT
hassl-850	388	1	how	how	SCONJ
hassl-850	388	2	potential	potential	ADJ
hassl-850	388	3	adopters	adopter	NOUN
hassl-850	388	4	in	in	ADP
hassl-850	388	5	malaysia	malaysia	PROPN
hassl-850	388	6	perceive	perceive	NOUN
hassl-850	388	7	the	the	DET
hassl-850	388	8	relative	relative	ADJ
hassl-850	388	9	advantage	advantage	NOUN
hassl-850	388	10	of	of	ADP
hassl-850	388	11	extensible	extensible	ADJ
hassl-850	388	12	business	business	NOUN
hassl-850	388	13	reporting	reporting	NOUN
hassl-850	388	14	language	language	NOUN
hassl-850	388	15	(	(	PUNCT
hassl-850	388	16	xbrl	xbrl	PROPN
hassl-850	388	17	)	)	PUNCT
hassl-850	388	18	.	.	PUNCT
hassl-850	389	1	paper	paper	NOUN
hassl-850	389	2	presented	present	VERB
hassl-850	389	3	at	at	ADP
hassl-850	389	4	the	the	DET
hassl-850	389	5	international	international	ADJ
hassl-850	389	6	conference	conference	NOUN
hassl-850	389	7	on	on	ADP
hassl-850	389	8	accounting	accounting	NOUN
hassl-850	389	9	studies	study	NOUN
hassl-850	389	10	(	(	PUNCT
hassl-850	389	11	icas	icas	PROPN
hassl-850	389	12	)	)	PUNCT
hassl-850	389	13	.	.	PUNCT
hassl-850	390	1	http://www.cfainstitute.org/survey/xbrl_member_survey_report_2009.pdf	http://www.cfainstitute.org/survey/xbrl_member_survey_report_2009.pdf	NOUN
hassl-850	390	2	http://www.cfainstitute.org/survey/cfa_institute_member_survey_xbrl.pdf	http://www.cfainstitute.org/survey/cfa_institute_member_survey_xbrl.pdf	NOUN
hassl-850	390	3	http://www.cfainstitute.org/survey/survey_extensible_business_reporting_language_xbrl.pdf	http://www.cfainstitute.org/survey/survey_extensible_business_reporting_language_xbrl.pdf	NOUN
hassl-850	390	4	humanities	humanity	NOUN
hassl-850	390	5	and	and	CCONJ
hassl-850	390	6	social	social	ADJ
hassl-850	390	7	sciences	science	NOUN
hassl-850	390	8	letters	letter	NOUN
hassl-850	390	9	,	,	PUNCT
hassl-850	390	10	2020	2020	NUM
hassl-850	390	11	,	,	PUNCT
hassl-850	390	12	8(2	8(2	NUM
hassl-850	390	13	):	):	PUNCT
hassl-850	390	14	202	202	NUM
hassl-850	390	15	-	-	SYM
hassl-850	390	16	214	214	NUM
hassl-850	390	17	213	213	NUM
hassl-850	390	18	©	©	PROPN
hassl-850	390	19	2020	2020	NUM
hassl-850	390	20	conscientia	conscientia	PROPN
hassl-850	390	21	beam	beam	PROPN
hassl-850	390	22	.	.	PUNCT
hassl-850	391	1	all	all	DET
hassl-850	391	2	rights	right	NOUN
hassl-850	391	3	reserved	reserve	VERB
hassl-850	391	4	.	.	PUNCT
hassl-850	392	1	ilias	ilias	PROPN
hassl-850	392	2	,	,	PUNCT
hassl-850	392	3	a.	a.	PROPN
hassl-850	392	4	,	,	PUNCT
hassl-850	392	5	razak	razak	PROPN
hassl-850	392	6	,	,	PUNCT
hassl-850	392	7	z.	z.	PROPN
hassl-850	392	8	m.	m.	PROPN
hassl-850	392	9	a.	a.	PROPN
hassl-850	392	10	,	,	PUNCT
hassl-850	392	11	&	&	CCONJ
hassl-850	392	12	razak	razak	PROPN
hassl-850	392	13	,	,	PUNCT
hassl-850	392	14	s.	s.	PROPN
hassl-850	392	15	f.	f.	PROPN
hassl-850	392	16	f.	f.	PROPN
hassl-850	392	17	a.	a.	PROPN
hassl-850	392	18	(	(	PUNCT
hassl-850	392	19	2015	2015	NUM
hassl-850	392	20	)	)	PUNCT
hassl-850	392	21	.	.	PUNCT
hassl-850	393	1	the	the	DET
hassl-850	393	2	awareness	awareness	NOUN
hassl-850	393	3	of	of	ADP
hassl-850	393	4	the	the	DET
hassl-850	393	5	extensible	extensible	ADJ
hassl-850	393	6	business	business	NOUN
hassl-850	393	7	reporting	reporting	NOUN
hassl-850	393	8	language	language	NOUN
hassl-850	393	9	(	(	PUNCT
hassl-850	393	10	xbrl	xbrl	PROPN
hassl-850	393	11	)	)	PUNCT
hassl-850	393	12	in	in	ADP
hassl-850	393	13	malaysia	malaysia	PROPN
hassl-850	393	14	.	.	PUNCT
hassl-850	394	1	the	the	DET
hassl-850	394	2	journal	journal	PROPN
hassl-850	394	3	of	of	ADP
hassl-850	394	4	internet	internet	NOUN
hassl-850	394	5	banking	banking	NOUN
hassl-850	394	6	and	and	CCONJ
hassl-850	394	7	commerce	commerce	PROPN
hassl-850	394	8	,	,	PUNCT
hassl-850	394	9	19(2	19(2	NUM
hassl-850	394	10	)	)	PUNCT
hassl-850	394	11	,	,	PUNCT
hassl-850	394	12	1	1	NUM
hassl-850	394	13	-	-	SYM
hassl-850	394	14	26	26	NUM
hassl-850	394	15	.	.	PUNCT
hassl-850	395	1	indrit	indrit	NOUN
hassl-850	395	2	,	,	PUNCT
hassl-850	395	3	t.	t.	PROPN
hassl-850	395	4	,	,	PUNCT
hassl-850	395	5	&	&	CCONJ
hassl-850	395	6	rao	rao	PROPN
hassl-850	395	7	,	,	PUNCT
hassl-850	395	8	s.	s.	PROPN
hassl-850	395	9	(	(	PUNCT
hassl-850	395	10	2007	2007	NUM
hassl-850	395	11	)	)	PUNCT
hassl-850	395	12	.	.	PUNCT
hassl-850	396	1	drivers	driver	NOUN
hassl-850	396	2	and	and	CCONJ
hassl-850	396	3	inhibitors	inhibitor	NOUN
hassl-850	396	4	to	to	ADP
hassl-850	396	5	xbrl	xbrl	PROPN
hassl-850	396	6	adoption	adoption	PROPN
hassl-850	396	7	:	:	PUNCT
hassl-850	396	8	a	a	DET
hassl-850	396	9	qualitative	qualitative	ADJ
hassl-850	396	10	approach	approach	NOUN
hassl-850	396	11	to	to	PART
hassl-850	396	12	build	build	VERB
hassl-850	396	13	a	a	DET
hassl-850	396	14	theory	theory	NOUN
hassl-850	396	15	in	in	ADP
hassl-850	396	16	underresearched	underresearched	ADJ
hassl-850	396	17	areas	area	NOUN
hassl-850	396	18	.	.	PUNCT
hassl-850	397	1	international	international	ADJ
hassl-850	397	2	journal	journal	NOUN
hassl-850	397	3	of	of	ADP
hassl-850	397	4	e	e	PROPN
hassl-850	397	5	-	-	NOUN
hassl-850	397	6	business	business	NOUN
hassl-850	397	7	research	research	NOUN
hassl-850	397	8	,	,	PUNCT
hassl-850	397	9	3(4	3(4	NUM
hassl-850	397	10	)	)	PUNCT
hassl-850	397	11	,	,	PUNCT
hassl-850	397	12	98	98	NUM
hassl-850	397	13	-	-	SYM
hassl-850	397	14	111	111	NUM
hassl-850	397	15	.	.	PUNCT
hassl-850	397	16	available	available	ADJ
hassl-850	397	17	at	at	ADP
hassl-850	397	18	:	:	PUNCT
hassl-850	397	19	https://doi.org/10.4018/jebr.2007100106	https://doi.org/10.4018/jebr.2007100106	X
hassl-850	397	20	.	.	PUNCT
hassl-850	398	1	janvrin	janvrin	PROPN
hassl-850	398	2	,	,	PUNCT
hassl-850	398	3	d.	d.	PROPN
hassl-850	398	4	j.	j.	PROPN
hassl-850	398	5	,	,	PUNCT
hassl-850	398	6	&	&	CCONJ
hassl-850	398	7	no	no	PROPN
hassl-850	398	8	,	,	PUNCT
hassl-850	398	9	w.	w.	PROPN
hassl-850	398	10	g.	g.	PROPN
hassl-850	398	11	(	(	PUNCT
hassl-850	398	12	2012	2012	NUM
hassl-850	398	13	)	)	PUNCT
hassl-850	398	14	.	.	PUNCT
hassl-850	399	1	xbrl	xbrl	PROPN
hassl-850	399	2	implementation	implementation	PROPN
hassl-850	399	3	:	:	PUNCT
hassl-850	399	4	a	a	DET
hassl-850	399	5	field	field	NOUN
hassl-850	399	6	investigation	investigation	NOUN
hassl-850	399	7	to	to	PART
hassl-850	399	8	identify	identify	VERB
hassl-850	399	9	research	research	NOUN
hassl-850	399	10	opportunities	opportunity	NOUN
hassl-850	399	11	.	.	PUNCT
hassl-850	400	1	journal	journal	NOUN
hassl-850	400	2	of	of	ADP
hassl-850	400	3	information	information	NOUN
hassl-850	400	4	systems	system	NOUN
hassl-850	400	5	,	,	PUNCT
hassl-850	400	6	26(1	26(1	NUM
hassl-850	400	7	)	)	PUNCT
hassl-850	400	8	,	,	PUNCT
hassl-850	400	9	169	169	NUM
hassl-850	400	10	-	-	SYM
hassl-850	400	11	197	197	NUM
hassl-850	400	12	.	.	PUNCT
hassl-850	400	13	available	available	ADJ
hassl-850	400	14	at	at	ADP
hassl-850	400	15	:	:	PUNCT
hassl-850	400	16	https://doi.org/10.2308/isys-10252	https://doi.org/10.2308/isys-10252	ADJ
hassl-850	400	17	.	.	PUNCT
hassl-850	401	1	janvrin	janvrin	PROPN
hassl-850	401	2	,	,	PUNCT
hassl-850	401	3	d.	d.	PROPN
hassl-850	401	4	j.	j.	PROPN
hassl-850	401	5	,	,	PUNCT
hassl-850	401	6	pinsker	pinsker	PROPN
hassl-850	401	7	,	,	PUNCT
hassl-850	401	8	r.	r.	PROPN
hassl-850	401	9	e.	e.	PROPN
hassl-850	401	10	,	,	PUNCT
hassl-850	401	11	&	&	CCONJ
hassl-850	401	12	mascha	mascha	PROPN
hassl-850	401	13	,	,	PUNCT
hassl-850	401	14	m.	m.	PROPN
hassl-850	401	15	f.	f.	PROPN
hassl-850	401	16	(	(	PUNCT
hassl-850	401	17	2013	2013	NUM
hassl-850	401	18	)	)	PUNCT
hassl-850	401	19	.	.	PUNCT
hassl-850	402	1	xbrl	xbrl	PROPN
hassl-850	402	2	-	-	PUNCT
hassl-850	402	3	enabled	enable	VERB
hassl-850	402	4	,	,	PUNCT
hassl-850	402	5	spreadsheet	spreadsheet	NOUN
hassl-850	402	6	,	,	PUNCT
hassl-850	402	7	or	or	CCONJ
hassl-850	402	8	pdf	pdf	NOUN
hassl-850	402	9	?	?	PUNCT
hassl-850	403	1	factors	factor	NOUN
hassl-850	403	2	influencing	influence	VERB
hassl-850	403	3	exclusive	exclusive	ADJ
hassl-850	403	4	user	user	NOUN
hassl-850	403	5	choice	choice	NOUN
hassl-850	403	6	of	of	ADP
hassl-850	403	7	reporting	report	VERB
hassl-850	403	8	technology	technology	NOUN
hassl-850	403	9	.	.	PUNCT
hassl-850	404	1	journal	journal	PROPN
hassl-850	404	2	of	of	ADP
hassl-850	404	3	information	information	NOUN
hassl-850	404	4	systems	system	NOUN
hassl-850	404	5	,	,	PUNCT
hassl-850	404	6	27(2	27(2	NUM
hassl-850	404	7	)	)	PUNCT
hassl-850	404	8	,	,	PUNCT
hassl-850	404	9	35	35	NUM
hassl-850	404	10	-	-	SYM
hassl-850	404	11	49	49	NUM
hassl-850	404	12	.	.	PUNCT
hassl-850	405	1	available	available	ADJ
hassl-850	405	2	at	at	ADP
hassl-850	405	3	:	:	PUNCT
hassl-850	405	4	https://doi.org/10.2308/isys50569	https://doi.org/10.2308/isys50569	NOUN
hassl-850	405	5	.	.	PUNCT
hassl-850	406	1	lai	lai	PROPN
hassl-850	406	2	,	,	PUNCT
hassl-850	406	3	m.	m.	NOUN
hassl-850	406	4	l.	l.	PROPN
hassl-850	406	5	(	(	PUNCT
hassl-850	406	6	2008	2008	NUM
hassl-850	406	7	)	)	PUNCT
hassl-850	406	8	.	.	PUNCT
hassl-850	407	1	technology	technology	NOUN
hassl-850	407	2	readiness	readiness	NOUN
hassl-850	407	3	,	,	PUNCT
hassl-850	407	4	internet	internet	NOUN
hassl-850	407	5	self	self	NOUN
hassl-850	407	6	-	-	PUNCT
hassl-850	407	7	efficacy	efficacy	NOUN
hassl-850	407	8	and	and	CCONJ
hassl-850	407	9	computing	computing	NOUN
hassl-850	407	10	experience	experience	NOUN
hassl-850	407	11	of	of	ADP
hassl-850	407	12	professional	professional	ADJ
hassl-850	407	13	accounting	accounting	NOUN
hassl-850	407	14	students	student	NOUN
hassl-850	407	15	.	.	PUNCT
hassl-850	408	1	campus	campus	NOUN
hassl-850	408	2	-	-	PUNCT
hassl-850	408	3	wide	wide	ADJ
hassl-850	408	4	information	information	NOUN
hassl-850	408	5	systems	system	NOUN
hassl-850	408	6	,	,	PUNCT
hassl-850	408	7	25(1	25(1	NUM
hassl-850	408	8	)	)	PUNCT
hassl-850	408	9	,	,	PUNCT
hassl-850	408	10	18	18	NUM
hassl-850	408	11	-	-	SYM
hassl-850	408	12	29	29	NUM
hassl-850	408	13	.	.	PUNCT
hassl-850	408	14	available	available	ADJ
hassl-850	408	15	at	at	ADP
hassl-850	408	16	:	:	PUNCT
hassl-850	408	17	https://doi.org/10.1108/10650740810849061	https://doi.org/10.1108/10650740810849061	PROPN
hassl-850	408	18	.	.	PUNCT
hassl-850	409	1	lin	lin	PROPN
hassl-850	409	2	,	,	PUNCT
hassl-850	409	3	c.	c.	PROPN
hassl-850	409	4	h.	h.	PROPN
hassl-850	409	5	,	,	PUNCT
hassl-850	409	6	shih	shih	PROPN
hassl-850	409	7	,	,	PUNCT
hassl-850	409	8	h.	h.	PROPN
hassl-850	409	9	y.	y.	PROPN
hassl-850	409	10	,	,	PUNCT
hassl-850	409	11	&	&	CCONJ
hassl-850	409	12	sher	sher	PROPN
hassl-850	409	13	,	,	PUNCT
hassl-850	409	14	p.	p.	PROPN
hassl-850	409	15	j.	j.	PROPN
hassl-850	410	1	(	(	PUNCT
hassl-850	410	2	2007	2007	NUM
hassl-850	410	3	)	)	PUNCT
hassl-850	410	4	.	.	PUNCT
hassl-850	411	1	integrating	integrate	VERB
hassl-850	411	2	technology	technology	NOUN
hassl-850	411	3	readiness	readiness	NOUN
hassl-850	411	4	into	into	ADP
hassl-850	411	5	technology	technology	NOUN
hassl-850	411	6	acceptance	acceptance	NOUN
hassl-850	411	7	:	:	PUNCT
hassl-850	411	8	the	the	DET
hassl-850	411	9	tram	tram	PROPN
hassl-850	411	10	model	model	NOUN
hassl-850	411	11	.	.	PUNCT
hassl-850	412	1	psychology	psychology	NOUN
hassl-850	412	2	&	&	CCONJ
hassl-850	412	3	marketing	marketing	NOUN
hassl-850	412	4	,	,	PUNCT
hassl-850	412	5	24(7	24(7	NUM
hassl-850	412	6	)	)	PUNCT
hassl-850	412	7	,	,	PUNCT
hassl-850	412	8	641	641	NUM
hassl-850	412	9	-	-	SYM
hassl-850	412	10	657	657	NUM
hassl-850	412	11	.	.	PUNCT
hassl-850	412	12	available	available	ADJ
hassl-850	412	13	at	at	ADP
hassl-850	412	14	:	:	PUNCT
hassl-850	412	15	https://doi.org/10.1002/mar.20177	https://doi.org/10.1002/mar.20177	PROPN
hassl-850	412	16	.	.	PUNCT
hassl-850	413	1	ling	ling	PROPN
hassl-850	413	2	,	,	PUNCT
hassl-850	413	3	l.	l.	PROPN
hassl-850	413	4	m.	m.	PROPN
hassl-850	413	5	,	,	PUNCT
hassl-850	413	6	&	&	CCONJ
hassl-850	413	7	moi	moi	PROPN
hassl-850	413	8	,	,	PUNCT
hassl-850	413	9	c.	c.	PROPN
hassl-850	413	10	m.	m.	NOUN
hassl-850	413	11	(	(	PUNCT
hassl-850	413	12	2007	2007	NUM
hassl-850	413	13	)	)	PUNCT
hassl-850	413	14	.	.	PUNCT
hassl-850	414	1	professional	professional	ADJ
hassl-850	414	2	students	student	NOUN
hassl-850	414	3	„	„	PUNCT
hassl-850	414	4	technology	technology	NOUN
hassl-850	414	5	readiness	readiness	NOUN
hassl-850	414	6	,	,	PUNCT
hassl-850	414	7	prior	prior	ADV
hassl-850	414	8	computing	compute	VERB
hassl-850	414	9	experience	experience	NOUN
hassl-850	414	10	and	and	CCONJ
hassl-850	414	11	acceptance	acceptance	NOUN
hassl-850	414	12	of	of	ADP
hassl-850	414	13	an	an	DET
hassl-850	414	14	e	e	NOUN
hassl-850	414	15	-	-	ADJ
hassl-850	414	16	learning	learning	ADJ
hassl-850	414	17	system	system	NOUN
hassl-850	414	18	.	.	PUNCT
hassl-850	415	1	malaysian	malaysian	ADJ
hassl-850	415	2	accounting	accounting	PROPN
hassl-850	415	3	review	review	PROPN
hassl-850	415	4	,	,	PUNCT
hassl-850	415	5	6(1	6(1	NUM
hassl-850	415	6	)	)	PUNCT
hassl-850	415	7	,	,	PUNCT
hassl-850	415	8	85	85	NUM
hassl-850	415	9	-	-	SYM
hassl-850	415	10	100	100	NUM
hassl-850	415	11	.	.	PUNCT
hassl-850	416	1	miller	miller	PROPN
hassl-850	416	2	,	,	PUNCT
hassl-850	416	3	r.	r.	PROPN
hassl-850	416	4	(	(	PUNCT
hassl-850	416	5	2008	2008	NUM
hassl-850	416	6	)	)	PUNCT
hassl-850	416	7	.	.	PUNCT
hassl-850	417	1	xbrl	xbrl	PROPN
hassl-850	417	2	–	–	PUNCT
hassl-850	417	3	the	the	DET
hassl-850	417	4	benefits	benefit	NOUN
hassl-850	417	5	are	be	AUX
hassl-850	417	6	clear	clear	ADJ
hassl-850	417	7	,	,	PUNCT
hassl-850	417	8	but	but	CCONJ
hassl-850	417	9	challenges	challenge	NOUN
hassl-850	417	10	remain	remain	VERB
hassl-850	417	11	.	.	PUNCT
hassl-850	418	1	accounting	account	VERB
hassl-850	418	2	today	today	NOUN
hassl-850	418	3	,	,	PUNCT
hassl-850	418	4	22(17	22(17	NUM
hassl-850	418	5	)	)	PUNCT
hassl-850	418	6	,	,	PUNCT
hassl-850	418	7	24	24	NUM
hassl-850	418	8	-	-	SYM
hassl-850	418	9	26	26	NUM
hassl-850	418	10	.	.	PUNCT
hassl-850	419	1	naidu	naidu	PROPN
hassl-850	419	2	,	,	PUNCT
hassl-850	419	3	a.	a.	PROPN
hassl-850	419	4	,	,	PUNCT
hassl-850	419	5	&	&	CCONJ
hassl-850	419	6	sainy	sainy	PROPN
hassl-850	419	7	,	,	PUNCT
hassl-850	419	8	r.	r.	PROPN
hassl-850	419	9	(	(	PUNCT
hassl-850	419	10	2018	2018	NUM
hassl-850	419	11	)	)	PUNCT
hassl-850	419	12	.	.	PUNCT
hassl-850	420	1	does	do	AUX
hassl-850	420	2	technology	technology	NOUN
hassl-850	420	3	readiness	readiness	NOUN
hassl-850	420	4	predict	predict	VERB
hassl-850	420	5	banking	banking	NOUN
hassl-850	420	6	self	self	NOUN
hassl-850	420	7	service	service	NOUN
hassl-850	420	8	technologies	technology	NOUN
hassl-850	420	9	usage	usage	NOUN
hassl-850	420	10	in	in	ADP
hassl-850	420	11	india	india	PROPN
hassl-850	420	12	?	?	PUNCT
hassl-850	421	1	international	international	ADJ
hassl-850	421	2	journal	journal	NOUN
hassl-850	421	3	of	of	ADP
hassl-850	421	4	electronic	electronic	ADJ
hassl-850	421	5	banking	banking	NOUN
hassl-850	421	6	,	,	PUNCT
hassl-850	421	7	1(2	1(2	NUM
hassl-850	421	8	)	)	PUNCT
hassl-850	421	9	,	,	PUNCT
hassl-850	421	10	129	129	NUM
hassl-850	421	11	-	-	SYM
hassl-850	421	12	149	149	NUM
hassl-850	421	13	.	.	PUNCT
hassl-850	421	14	available	available	ADJ
hassl-850	421	15	at	at	ADP
hassl-850	421	16	:	:	PUNCT
hassl-850	421	17	https://doi.org/10.1504/ijebank.2018.095597	https://doi.org/10.1504/ijebank.2018.095597	PROPN
hassl-850	421	18	.	.	PROPN
hassl-850	421	19	nel	nel	PROPN
hassl-850	421	20	,	,	PUNCT
hassl-850	421	21	g.	g.	PROPN
hassl-850	421	22	,	,	PUNCT
hassl-850	421	23	&	&	CCONJ
hassl-850	421	24	steenkamp	steenkamp	PROPN
hassl-850	421	25	,	,	PUNCT
hassl-850	421	26	l.	l.	PROPN
hassl-850	421	27	(	(	PUNCT
hassl-850	421	28	2008	2008	NUM
hassl-850	421	29	)	)	PUNCT
hassl-850	421	30	.	.	PUNCT
hassl-850	422	1	an	an	DET
hassl-850	422	2	exploratory	exploratory	ADJ
hassl-850	422	3	study	study	NOUN
hassl-850	422	4	of	of	ADP
hassl-850	422	5	chartered	charter	VERB
hassl-850	422	6	accountants	accountant	NOUN
hassl-850	422	7	'	'	PART
hassl-850	422	8	awareness	awareness	NOUN
hassl-850	422	9	and	and	CCONJ
hassl-850	422	10	understanding	understanding	NOUN
hassl-850	422	11	of	of	ADP
hassl-850	422	12	xbrl	xbrl	PROPN
hassl-850	422	13	.	.	PUNCT
hassl-850	423	1	meditari	meditari	PROPN
hassl-850	423	2	:	:	PUNCT
hassl-850	423	3	research	research	NOUN
hassl-850	423	4	journal	journal	NOUN
hassl-850	423	5	of	of	ADP
hassl-850	423	6	the	the	DET
hassl-850	423	7	school	school	NOUN
hassl-850	423	8	of	of	ADP
hassl-850	423	9	accounting	accounting	NOUN
hassl-850	423	10	sciences	sciences	PROPN
hassl-850	423	11	,	,	PUNCT
hassl-850	423	12	16(1	16(1	NUM
hassl-850	423	13	)	)	PUNCT
hassl-850	423	14	,	,	PUNCT
hassl-850	423	15	79	79	NUM
hassl-850	423	16	-	-	SYM
hassl-850	423	17	93	93	NUM
hassl-850	423	18	.	.	PUNCT
hassl-850	424	1	available	available	ADJ
hassl-850	424	2	at	at	ADP
hassl-850	424	3	:	:	PUNCT
hassl-850	424	4	https://doi.org/10.1108/10222529200800005	https://doi.org/10.1108/10222529200800005	PROPN
hassl-850	424	5	.	.	PUNCT
hassl-850	424	6	nugroho	nugroho	NOUN
hassl-850	424	7	,	,	PUNCT
hassl-850	424	8	m.	m.	NOUN
hassl-850	424	9	a.	a.	NOUN
hassl-850	424	10	(	(	PUNCT
hassl-850	424	11	2015	2015	NUM
hassl-850	424	12	)	)	PUNCT
hassl-850	424	13	.	.	PUNCT
hassl-850	425	1	impact	impact	NOUN
hassl-850	425	2	of	of	ADP
hassl-850	425	3	government	government	NOUN
hassl-850	425	4	support	support	NOUN
hassl-850	425	5	and	and	CCONJ
hassl-850	425	6	competitor	competitor	NOUN
hassl-850	425	7	pressure	pressure	NOUN
hassl-850	425	8	on	on	ADP
hassl-850	425	9	the	the	DET
hassl-850	425	10	readiness	readiness	NOUN
hassl-850	425	11	of	of	ADP
hassl-850	425	12	smes	sme	NOUN
hassl-850	425	13	in	in	ADP
hassl-850	425	14	indonesia	indonesia	PROPN
hassl-850	425	15	in	in	ADP
hassl-850	425	16	adopting	adopt	VERB
hassl-850	425	17	the	the	DET
hassl-850	425	18	information	information	NOUN
hassl-850	425	19	technology	technology	NOUN
hassl-850	425	20	.	.	PUNCT
hassl-850	426	1	procedia	procedia	PROPN
hassl-850	426	2	computer	computer	NOUN
hassl-850	426	3	science	science	NOUN
hassl-850	426	4	,	,	PUNCT
hassl-850	426	5	72	72	NUM
hassl-850	426	6	,	,	PUNCT
hassl-850	426	7	102	102	NUM
hassl-850	426	8	-	-	SYM
hassl-850	426	9	111	111	NUM
hassl-850	426	10	.	.	PUNCT
hassl-850	426	11	available	available	ADJ
hassl-850	426	12	at	at	ADP
hassl-850	426	13	:	:	PUNCT
hassl-850	426	14	https://doi.org/10.1016/j.procs.2015.12.110	https://doi.org/10.1016/j.procs.2015.12.110	PROPN
hassl-850	426	15	.	.	PUNCT
hassl-850	427	1	panday	panday	PROPN
hassl-850	427	2	,	,	PUNCT
hassl-850	427	3	r.	r.	PROPN
hassl-850	427	4	(	(	PUNCT
hassl-850	427	5	2018	2018	NUM
hassl-850	427	6	)	)	PUNCT
hassl-850	427	7	.	.	PUNCT
hassl-850	428	1	the	the	DET
hassl-850	428	2	effect	effect	NOUN
hassl-850	428	3	of	of	ADP
hassl-850	428	4	technology	technology	NOUN
hassl-850	428	5	readiness	readiness	NOUN
hassl-850	428	6	on	on	ADP
hassl-850	428	7	technology	technology	NOUN
hassl-850	428	8	acceptance	acceptance	NOUN
hassl-850	428	9	in	in	ADP
hassl-850	428	10	using	use	VERB
hassl-850	428	11	services	service	NOUN
hassl-850	428	12	delivery	delivery	NOUN
hassl-850	428	13	of	of	ADP
hassl-850	428	14	academic	academic	ADJ
hassl-850	428	15	information	information	NOUN
hassl-850	428	16	system	system	NOUN
hassl-850	428	17	.	.	PUNCT
hassl-850	429	1	paper	paper	NOUN
hassl-850	429	2	presented	present	VERB
hassl-850	429	3	at	at	ADP
hassl-850	429	4	the	the	DET
hassl-850	429	5	12th	12th	ADJ
hassl-850	429	6	ubaya	ubaya	NOUN
hassl-850	429	7	international	international	ADJ
hassl-850	429	8	annual	annual	ADJ
hassl-850	429	9	symposium	symposium	NOUN
hassl-850	429	10	on	on	ADP
hassl-850	429	11	management	management	NOUN
hassl-850	429	12	.	.	PUNCT
hassl-850	430	1	parasuraman	parasuraman	NOUN
hassl-850	430	2	,	,	PUNCT
hassl-850	430	3	a.	a.	NOUN
hassl-850	430	4	(	(	PUNCT
hassl-850	430	5	2000	2000	NUM
hassl-850	430	6	)	)	PUNCT
hassl-850	430	7	.	.	PUNCT
hassl-850	431	1	technology	technology	NOUN
hassl-850	431	2	readiness	readiness	NOUN
hassl-850	431	3	index	index	NOUN
hassl-850	431	4	(	(	PUNCT
hassl-850	431	5	tri	tri	NOUN
hassl-850	431	6	)	)	PUNCT
hassl-850	431	7	a	a	DET
hassl-850	431	8	multiple	multiple	ADJ
hassl-850	431	9	-	-	PUNCT
hassl-850	431	10	item	item	NOUN
hassl-850	431	11	scale	scale	NOUN
hassl-850	431	12	to	to	PART
hassl-850	431	13	measure	measure	VERB
hassl-850	431	14	readiness	readiness	NOUN
hassl-850	431	15	to	to	PART
hassl-850	431	16	embrace	embrace	VERB
hassl-850	431	17	new	new	ADJ
hassl-850	431	18	technologies	technology	NOUN
hassl-850	431	19	.	.	PUNCT
hassl-850	432	1	journal	journal	NOUN
hassl-850	432	2	of	of	ADP
hassl-850	432	3	service	service	NOUN
hassl-850	432	4	research	research	NOUN
hassl-850	432	5	,	,	PUNCT
hassl-850	432	6	2(4	2(4	NUM
hassl-850	432	7	)	)	PUNCT
hassl-850	432	8	,	,	PUNCT
hassl-850	432	9	307	307	NUM
hassl-850	432	10	-	-	SYM
hassl-850	432	11	320	320	NUM
hassl-850	432	12	.	.	PUNCT
hassl-850	432	13	available	available	ADJ
hassl-850	432	14	at	at	ADP
hassl-850	432	15	:	:	PUNCT
hassl-850	432	16	https://doi.org/10.1177/109467050024001	https://doi.org/10.1177/109467050024001	NUM
hassl-850	432	17	.	.	PUNCT
hassl-850	433	1	parasuraman	parasuraman	NOUN
hassl-850	433	2	,	,	PUNCT
hassl-850	433	3	a.	a.	PROPN
hassl-850	433	4	,	,	PUNCT
hassl-850	433	5	&	&	CCONJ
hassl-850	433	6	colby	colby	PROPN
hassl-850	433	7	,	,	PUNCT
hassl-850	433	8	c.	c.	PROPN
hassl-850	433	9	l.	l.	PROPN
hassl-850	433	10	(	(	PUNCT
hassl-850	433	11	2015	2015	NUM
hassl-850	433	12	)	)	PUNCT
hassl-850	433	13	.	.	PUNCT
hassl-850	434	1	an	an	DET
hassl-850	434	2	updated	update	VERB
hassl-850	434	3	and	and	CCONJ
hassl-850	434	4	streamlined	streamlined	ADJ
hassl-850	434	5	technology	technology	NOUN
hassl-850	434	6	readiness	readiness	NOUN
hassl-850	434	7	index	index	NOUN
hassl-850	434	8	:	:	PUNCT
hassl-850	434	9	tri	tri	VERB
hassl-850	434	10	2.0	2.0	NUM
hassl-850	434	11	.	.	PUNCT
hassl-850	435	1	journal	journal	PROPN
hassl-850	435	2	of	of	ADP
hassl-850	435	3	service	service	NOUN
hassl-850	435	4	research	research	NOUN
hassl-850	435	5	,	,	PUNCT
hassl-850	435	6	18(1	18(1	NUM
hassl-850	435	7	)	)	PUNCT
hassl-850	435	8	,	,	PUNCT
hassl-850	435	9	59	59	NUM
hassl-850	435	10	-	-	SYM
hassl-850	435	11	74	74	NUM
hassl-850	435	12	.	.	PUNCT
hassl-850	436	1	available	available	ADJ
hassl-850	436	2	at	at	ADP
hassl-850	436	3	:	:	PUNCT
hassl-850	436	4	https://doi.org/10.1177/1094670514539730	https://doi.org/10.1177/1094670514539730	ADJ
hassl-850	436	5	.	.	PUNCT
hassl-850	437	1	pinsker	pinsker	PROPN
hassl-850	437	2	,	,	PUNCT
hassl-850	437	3	r.	r.	PROPN
hassl-850	437	4	(	(	PUNCT
hassl-850	437	5	2003	2003	NUM
hassl-850	437	6	)	)	PUNCT
hassl-850	437	7	.	.	PUNCT
hassl-850	438	1	xbrl	xbrl	PROPN
hassl-850	438	2	awareness	awareness	PROPN
hassl-850	438	3	in	in	ADP
hassl-850	438	4	auditing	audit	VERB
hassl-850	438	5	:	:	PUNCT
hassl-850	438	6	a	a	DET
hassl-850	438	7	sleeping	sleep	VERB
hassl-850	438	8	giant	giant	NOUN
hassl-850	438	9	?	?	PUNCT
hassl-850	439	1	managerial	managerial	ADJ
hassl-850	439	2	auditing	auditing	NOUN
hassl-850	439	3	journal	journal	NOUN
hassl-850	439	4	,	,	PUNCT
hassl-850	439	5	18(9	18(9	NOUN
hassl-850	439	6	)	)	PUNCT
hassl-850	439	7	,	,	PUNCT
hassl-850	439	8	732	732	NUM
hassl-850	439	9	-	-	SYM
hassl-850	439	10	736	736	NUM
hassl-850	439	11	.	.	PUNCT
hassl-850	439	12	available	available	ADJ
hassl-850	439	13	at	at	ADP
hassl-850	439	14	:	:	PUNCT
hassl-850	439	15	https://doi.org/10.1108/02686900310500497	https://doi.org/10.1108/02686900310500497	INTJ
hassl-850	439	16	.	.	NOUN
hassl-850	439	17	pinsker	pinsker	PROPN
hassl-850	439	18	.	.	PUNCT
hassl-850	439	19	,	,	PUNCT
hassl-850	439	20	r.	r.	PROPN
hassl-850	439	21	,	,	PUNCT
hassl-850	439	22	&	&	CCONJ
hassl-850	439	23	wheeler	wheeler	NOUN
hassl-850	439	24	,	,	PUNCT
hassl-850	439	25	p.	p.	NOUN
hassl-850	439	26	(	(	PUNCT
hassl-850	439	27	2009	2009	NUM
hassl-850	439	28	)	)	PUNCT
hassl-850	439	29	.	.	PUNCT
hassl-850	440	1	nonprofessional	nonprofessional	ADJ
hassl-850	440	2	investors	investor	NOUN
hassl-850	440	3	'	'	PART
hassl-850	440	4	perceptions	perception	NOUN
hassl-850	440	5	of	of	ADP
hassl-850	440	6	the	the	DET
hassl-850	440	7	efficiency	efficiency	NOUN
hassl-850	440	8	and	and	CCONJ
hassl-850	440	9	effectiveness	effectiveness	NOUN
hassl-850	440	10	of	of	ADP
hassl-850	440	11	xbrl	xbrl	PROPN
hassl-850	440	12	-	-	PUNCT
hassl-850	440	13	enabled	enable	VERB
hassl-850	440	14	financial	financial	ADJ
hassl-850	440	15	statement	statement	NOUN
hassl-850	440	16	analysis	analysis	NOUN
hassl-850	440	17	and	and	CCONJ
hassl-850	440	18	of	of	ADP
hassl-850	440	19	firms	firm	NOUN
hassl-850	440	20	providing	provide	VERB
hassl-850	440	21	xbrl	xbrl	PROPN
hassl-850	440	22	-	-	PUNCT
hassl-850	440	23	formatted	format	VERB
hassl-850	440	24	information	information	NOUN
hassl-850	440	25	.	.	PUNCT
hassl-850	441	1	international	international	ADJ
hassl-850	441	2	journal	journal	PROPN
hassl-850	441	3	of	of	ADP
hassl-850	441	4	disclosure	disclosure	NOUN
hassl-850	441	5	and	and	CCONJ
hassl-850	441	6	governance	governance	NOUN
hassl-850	441	7	,	,	PUNCT
hassl-850	441	8	6(3	6(3	NUM
hassl-850	441	9	)	)	PUNCT
hassl-850	441	10	,	,	PUNCT
hassl-850	441	11	241	241	NUM
hassl-850	441	12	-	-	SYM
hassl-850	441	13	261	261	NUM
hassl-850	441	14	.	.	PUNCT
hassl-850	441	15	available	available	ADJ
hassl-850	441	16	at	at	ADP
hassl-850	441	17	:	:	PUNCT
hassl-850	441	18	https://doi.org/10.1057/jdg.2009.6	https://doi.org/10.1057/jdg.2009.6	PROPN
hassl-850	441	19	.	.	PUNCT
hassl-850	442	1	pinsker	pinsker	PROPN
hassl-850	442	2	..	..	PROPN
hassl-850	442	3	,	,	PUNCT
hassl-850	442	4	r.	r.	PROPN
hassl-850	442	5	(	(	PUNCT
hassl-850	442	6	2008	2008	NUM
hassl-850	442	7	)	)	PUNCT
hassl-850	442	8	.	.	PUNCT
hassl-850	443	1	an	an	DET
hassl-850	443	2	empirical	empirical	ADJ
hassl-850	443	3	examination	examination	NOUN
hassl-850	443	4	of	of	ADP
hassl-850	443	5	competing	compete	VERB
hassl-850	443	6	theories	theory	NOUN
hassl-850	443	7	to	to	PART
hassl-850	443	8	explain	explain	VERB
hassl-850	443	9	continuous	continuous	ADJ
hassl-850	443	10	disclosure	disclosure	NOUN
hassl-850	443	11	technology	technology	NOUN
hassl-850	443	12	adoption	adoption	NOUN
hassl-850	443	13	intentions	intention	NOUN
hassl-850	443	14	using	use	VERB
hassl-850	443	15	xbrl	xbrl	PROPN
hassl-850	443	16	as	as	ADP
hassl-850	443	17	the	the	DET
hassl-850	443	18	example	example	NOUN
hassl-850	443	19	technology	technology	NOUN
hassl-850	443	20	.	.	PUNCT
hassl-850	444	1	the	the	DET
hassl-850	444	2	international	international	ADJ
hassl-850	444	3	journal	journal	NOUN
hassl-850	444	4	of	of	ADP
hassl-850	444	5	digital	digital	ADJ
hassl-850	444	6	accounting	accounting	NOUN
hassl-850	444	7	research	research	NOUN
hassl-850	444	8	,	,	PUNCT
hassl-850	444	9	8(14	8(14	NUM
hassl-850	444	10	)	)	PUNCT
hassl-850	444	11	,	,	PUNCT
hassl-850	444	12	81	81	NUM
hassl-850	444	13	-	-	SYM
hassl-850	444	14	96	96	NUM
hassl-850	444	15	.	.	PUNCT
hassl-850	445	1	pollock	pollock	NOUN
hassl-850	445	2	,	,	PUNCT
hassl-850	445	3	k.	k.	PROPN
hassl-850	445	4	s.	s.	PROPN
hassl-850	445	5	,	,	PUNCT
hassl-850	445	6	&	&	CCONJ
hassl-850	445	7	papiernik	papiernik	PROPN
hassl-850	445	8	,	,	PUNCT
hassl-850	445	9	j.	j.	PROPN
hassl-850	445	10	c.	c.	PROPN
hassl-850	445	11	(	(	PUNCT
hassl-850	445	12	2001	2001	NUM
hassl-850	445	13	)	)	PUNCT
hassl-850	445	14	.	.	PUNCT
hassl-850	446	1	xbrl	xbrl	PROPN
hassl-850	446	2	:	:	PUNCT
hassl-850	446	3	a	a	DET
hassl-850	446	4	new	new	ADJ
hassl-850	446	5	common	common	ADJ
hassl-850	446	6	language	language	NOUN
hassl-850	446	7	for	for	ADP
hassl-850	446	8	business	business	NOUN
hassl-850	446	9	information	information	NOUN
hassl-850	446	10	reporting	reporting	NOUN
hassl-850	446	11	.	.	PUNCT
hassl-850	447	1	ohio	ohio	PROPN
hassl-850	447	2	cpa	cpa	PROPN
hassl-850	447	3	journal	journal	PROPN
hassl-850	447	4	,	,	PUNCT
hassl-850	447	5	60(1	60(1	NUM
hassl-850	447	6	)	)	PUNCT
hassl-850	447	7	,	,	PUNCT
hassl-850	447	8	38	38	NUM
hassl-850	447	9	-	-	SYM
hassl-850	447	10	38	38	NUM
hassl-850	447	11	.	.	PUNCT
hassl-850	447	12	raisinghani	raisinghani	PROPN
hassl-850	447	13	,	,	PUNCT
hassl-850	447	14	m.	m.	NOUN
hassl-850	447	15	s.	s.	PROPN
hassl-850	447	16	(	(	PUNCT
hassl-850	447	17	2005	2005	NUM
hassl-850	447	18	)	)	PUNCT
hassl-850	447	19	.	.	PUNCT
hassl-850	448	1	an	an	DET
hassl-850	448	2	interview	interview	NOUN
hassl-850	448	3	with	with	ADP
hassl-850	448	4	mike	mike	PROPN
hassl-850	448	5	willis	willis	PROPN
hassl-850	448	6	cpa	cpa	PROPN
hassl-850	448	7	and	and	CCONJ
hassl-850	448	8	founding	found	VERB
hassl-850	448	9	chairman	chairman	NOUN
hassl-850	448	10	of	of	ADP
hassl-850	448	11	extensible	extensible	ADJ
hassl-850	448	12	business	business	NOUN
hassl-850	448	13	reporting	reporting	NOUN
hassl-850	448	14	language	language	NOUN
hassl-850	448	15	(	(	PUNCT
hassl-850	448	16	xbrl	xbrl	PROPN
hassl-850	448	17	)	)	PUNCT
hassl-850	448	18	international	international	ADJ
hassl-850	448	19	steering	steering	NOUN
hassl-850	448	20	committee	committee	NOUN
hassl-850	448	21	and	and	CCONJ
hassl-850	448	22	a	a	DET
hassl-850	448	23	partner	partner	NOUN
hassl-850	448	24	at	at	ADP
hassl-850	448	25	pricewaterhouse	pricewaterhouse	NOUN
hassl-850	448	26	coopers	cooper	NOUN
hassl-850	448	27	.	.	PUNCT
hassl-850	449	1	journal	journal	PROPN
hassl-850	449	2	of	of	ADP
hassl-850	449	3	global	global	ADJ
hassl-850	449	4	information	information	PROPN
hassl-850	449	5	technology	technology	NOUN
hassl-850	449	6	management	management	NOUN
hassl-850	449	7	,	,	PUNCT
hassl-850	449	8	8(1	8(1	NOUN
hassl-850	449	9	)	)	PUNCT
hassl-850	449	10	,	,	PUNCT
hassl-850	449	11	64	64	NUM
hassl-850	449	12	-	-	SYM
hassl-850	449	13	69	69	NUM
hassl-850	449	14	.	.	PUNCT
hassl-850	450	1	available	available	ADJ
hassl-850	450	2	at	at	ADP
hassl-850	450	3	:	:	PUNCT
hassl-850	450	4	https://doi.org/10.1080/1097198x.2005.10856391	https://doi.org/10.1080/1097198x.2005.10856391	PROPN
hassl-850	450	5	.	.	PROPN
hassl-850	450	6	ramen	raman	NOUN
hassl-850	450	7	,	,	PUNCT
hassl-850	450	8	m.	m.	NOUN
hassl-850	450	9	,	,	PUNCT
hassl-850	450	10	jugurnath	jugurnath	PROPN
hassl-850	450	11	,	,	PUNCT
hassl-850	450	12	b.	b.	PROPN
hassl-850	450	13	,	,	PUNCT
hassl-850	450	14	&	&	CCONJ
hassl-850	450	15	ramhit	ramhit	PROPN
hassl-850	450	16	,	,	PUNCT
hassl-850	450	17	p.	p.	NOUN
hassl-850	450	18	(	(	PUNCT
hassl-850	450	19	2015	2015	NUM
hassl-850	450	20	)	)	PUNCT
hassl-850	450	21	.	.	PUNCT
hassl-850	451	1	utr	utr	PROPN
hassl-850	451	2	-	-	PUNCT
hassl-850	451	3	ctoe	ctoe	PROPN
hassl-850	451	4	:	:	PUNCT
hassl-850	451	5	a	a	DET
hassl-850	451	6	new	new	ADJ
hassl-850	451	7	paradigm	paradigm	NOUN
hassl-850	451	8	explaining	explain	VERB
hassl-850	451	9	caats	caat	NOUN
hassl-850	451	10	adoption	adoption	NOUN
hassl-850	451	11	.	.	PUNCT
hassl-850	452	1	journal	journal	NOUN
hassl-850	452	2	of	of	ADP
hassl-850	452	3	modern	modern	ADJ
hassl-850	452	4	accounting	accounting	NOUN
hassl-850	452	5	and	and	CCONJ
hassl-850	452	6	auditing	auditing	NOUN
hassl-850	452	7	,	,	PUNCT
hassl-850	452	8	11(12	11(12	NUM
hassl-850	452	9	)	)	PUNCT
hassl-850	452	10	,	,	PUNCT
hassl-850	452	11	615	615	NUM
hassl-850	452	12	-	-	SYM
hassl-850	452	13	631	631	NUM
hassl-850	452	14	.	.	PUNCT
hassl-850	452	15	available	available	ADJ
hassl-850	452	16	at	at	ADP
hassl-850	452	17	:	:	PUNCT
hassl-850	452	18	https://doi.org/10.17265/1548-6583/2015.12.001	https://doi.org/10.17265/1548-6583/2015.12.001	NOUN
hassl-850	452	19	.	.	PUNCT
hassl-850	453	1	humanities	humanity	NOUN
hassl-850	453	2	and	and	CCONJ
hassl-850	453	3	social	social	ADJ
hassl-850	453	4	sciences	science	NOUN
hassl-850	453	5	letters	letter	NOUN
hassl-850	453	6	,	,	PUNCT
hassl-850	453	7	2020	2020	NUM
hassl-850	453	8	,	,	PUNCT
hassl-850	453	9	8(2	8(2	NUM
hassl-850	453	10	):	):	PUNCT
hassl-850	453	11	202	202	NUM
hassl-850	453	12	-	-	SYM
hassl-850	453	13	214	214	NUM
hassl-850	453	14	214	214	NUM
hassl-850	453	15	©	©	PROPN
hassl-850	453	16	2020	2020	NUM
hassl-850	453	17	conscientia	conscientia	PROPN
hassl-850	453	18	beam	beam	PROPN
hassl-850	453	19	.	.	PUNCT
hassl-850	454	1	all	all	DET
hassl-850	454	2	rights	right	NOUN
hassl-850	454	3	reserved	reserve	VERB
hassl-850	454	4	.	.	PUNCT
hassl-850	455	1	rawashdeh	rawashdeh	PROPN
hassl-850	455	2	,	,	PUNCT
hassl-850	455	3	a.	a.	PROPN
hassl-850	455	4	,	,	PUNCT
hassl-850	455	5	&	&	CCONJ
hassl-850	455	6	selamat	selamat	PROPN
hassl-850	455	7	,	,	PUNCT
hassl-850	455	8	m.	m.	NOUN
hassl-850	455	9	h.	h.	PROPN
hassl-850	455	10	(	(	PUNCT
hassl-850	455	11	2013	2013	NUM
hassl-850	455	12	)	)	PUNCT
hassl-850	455	13	.	.	PUNCT
hassl-850	456	1	critical	critical	ADJ
hassl-850	456	2	success	success	NOUN
hassl-850	456	3	factors	factor	NOUN
hassl-850	456	4	relating	relate	VERB
hassl-850	456	5	to	to	ADP
hassl-850	456	6	the	the	DET
hassl-850	456	7	adoption	adoption	NOUN
hassl-850	456	8	of	of	ADP
hassl-850	456	9	xbrl	xbrl	PROPN
hassl-850	456	10	in	in	ADP
hassl-850	456	11	saudi	saudi	PROPN
hassl-850	456	12	arabia	arabia	PROPN
hassl-850	456	13	.	.	PUNCT
hassl-850	457	1	journal	journal	PROPN
hassl-850	457	2	of	of	ADP
hassl-850	457	3	international	international	ADJ
hassl-850	457	4	technology	technology	NOUN
hassl-850	457	5	and	and	CCONJ
hassl-850	457	6	information	information	NOUN
hassl-850	457	7	management	management	NOUN
hassl-850	457	8	,	,	PUNCT
hassl-850	457	9	22(2	22(2	NUM
hassl-850	457	10	)	)	PUNCT
hassl-850	457	11	,	,	PUNCT
hassl-850	457	12	49	49	NUM
hassl-850	457	13	-	-	SYM
hassl-850	457	14	70	70	NUM
hassl-850	457	15	.	.	PUNCT
hassl-850	458	1	rosa	rosa	PROPN
hassl-850	458	2	,	,	PUNCT
hassl-850	458	3	l.	l.	PROPN
hassl-850	458	4	f.	f.	PROPN
hassl-850	458	5	,	,	PUNCT
hassl-850	458	6	&	&	CCONJ
hassl-850	458	7	caserio	caserio	PROPN
hassl-850	458	8	,	,	PUNCT
hassl-850	458	9	c.	c.	PROPN
hassl-850	458	10	(	(	PUNCT
hassl-850	458	11	2013	2013	NUM
hassl-850	458	12	)	)	PUNCT
hassl-850	458	13	.	.	PUNCT
hassl-850	458	14	are	be	AUX
hassl-850	458	15	auditors	auditor	NOUN
hassl-850	458	16	interested	interested	ADJ
hassl-850	458	17	in	in	ADP
hassl-850	458	18	xbrl	xbrl	PROPN
hassl-850	458	19	?	?	PUNCT
hassl-850	459	1	a	a	DET
hassl-850	459	2	qualitative	qualitative	ADJ
hassl-850	459	3	survey	survey	NOUN
hassl-850	459	4	of	of	ADP
hassl-850	459	5	big	big	ADJ
hassl-850	459	6	auditing	auditing	NOUN
hassl-850	459	7	firms	firm	NOUN
hassl-850	459	8	in	in	ADP
hassl-850	459	9	italy	italy	PROPN
hassl-850	459	10	.	.	PUNCT
hassl-850	460	1	in	in	ADP
hassl-850	460	2	accounting	account	VERB
hassl-850	460	3	information	information	NOUN
hassl-850	460	4	systems	system	NOUN
hassl-850	460	5	for	for	ADP
hassl-850	460	6	decision	decision	NOUN
hassl-850	460	7	making	making	NOUN
hassl-850	460	8	(	(	PUNCT
hassl-850	460	9	pp	pp	ADJ
hassl-850	460	10	.	.	PUNCT
hassl-850	460	11	13	13	NUM
hassl-850	460	12	-	-	SYM
hassl-850	460	13	45	45	NUM
hassl-850	460	14	)	)	PUNCT
hassl-850	460	15	.	.	PUNCT
hassl-850	461	1	berlin	berlin	PROPN
hassl-850	461	2	,	,	PUNCT
hassl-850	461	3	heidelberg	heidelberg	NOUN
hassl-850	461	4	:	:	PUNCT
hassl-850	461	5	springer	springer	NOUN
hassl-850	461	6	.	.	PUNCT
hassl-850	462	1	sekaran	sekaran	PROPN
hassl-850	462	2	,	,	PUNCT
hassl-850	462	3	u.	u.	PROPN
hassl-850	462	4	,	,	PUNCT
hassl-850	462	5	&	&	CCONJ
hassl-850	462	6	bougie	bougie	PROPN
hassl-850	462	7	,	,	PUNCT
hassl-850	462	8	r.	r.	PROPN
hassl-850	462	9	(	(	PUNCT
hassl-850	462	10	2016	2016	NUM
hassl-850	462	11	)	)	PUNCT
hassl-850	462	12	.	.	PUNCT
hassl-850	463	1	research	research	NOUN
hassl-850	463	2	methods	method	NOUN
hassl-850	463	3	for	for	ADP
hassl-850	463	4	business	business	NOUN
hassl-850	463	5	,	,	PUNCT
hassl-850	463	6	a	a	DET
hassl-850	463	7	skill	skill	NOUN
hassl-850	463	8	building	building	NOUN
hassl-850	463	9	approach	approach	NOUN
hassl-850	463	10	.	.	PUNCT
hassl-850	464	1	new	new	PROPN
hassl-850	464	2	york	york	PROPN
hassl-850	464	3	:	:	PUNCT
hassl-850	464	4	john	john	PROPN
hassl-850	464	5	willey	willey	PROPN
hassl-850	464	6	&	&	CCONJ
hassl-850	464	7	sons	sons	PROPN
hassl-850	464	8	.	.	PUNCT
hassl-850	465	1	inc	inc	PROPN
hassl-850	465	2	.	.	PROPN
hassl-850	465	3	steenkamp	steenkamp	PROPN
hassl-850	465	4	,	,	PUNCT
hassl-850	465	5	l.	l.	PROPN
hassl-850	465	6	,	,	PUNCT
hassl-850	465	7	&	&	CCONJ
hassl-850	465	8	nel	nel	PROPN
hassl-850	465	9	,	,	PUNCT
hassl-850	465	10	g.	g.	PROPN
hassl-850	465	11	(	(	PUNCT
hassl-850	465	12	2012	2012	NUM
hassl-850	465	13	)	)	PUNCT
hassl-850	465	14	.	.	PUNCT
hassl-850	466	1	the	the	DET
hassl-850	466	2	adoption	adoption	NOUN
hassl-850	466	3	of	of	ADP
hassl-850	466	4	xbrl	xbrl	PROPN
hassl-850	466	5	in	in	ADP
hassl-850	466	6	south	south	PROPN
hassl-850	466	7	africa	africa	PROPN
hassl-850	466	8	:	:	PUNCT
hassl-850	466	9	an	an	DET
hassl-850	466	10	emrerical	emrerical	ADJ
hassl-850	466	11	study	study	NOUN
hassl-850	466	12	.	.	PUNCT
hassl-850	467	1	the	the	DET
hassl-850	467	2	electronic	electronic	ADJ
hassl-850	467	3	library	library	NOUN
hassl-850	467	4	,	,	PUNCT
hassl-850	467	5	30(3	30(3	NUM
hassl-850	467	6	)	)	PUNCT
hassl-850	467	7	,	,	PUNCT
hassl-850	467	8	409425	409425	NUM
hassl-850	467	9	.	.	PUNCT
hassl-850	467	10	available	available	ADJ
hassl-850	467	11	at	at	ADP
hassl-850	467	12	:	:	PUNCT
hassl-850	467	13	https://doi.org/10.1108/02640471211241672	https://doi.org/10.1108/02640471211241672	NOUN
hassl-850	467	14	.	.	PUNCT
hassl-850	468	1	the	the	DET
hassl-850	468	2	institute	institute	PROPN
hassl-850	468	3	of	of	ADP
hassl-850	468	4	chartered	chartered	PROPN
hassl-850	468	5	accountants	accountant	NOUN
hassl-850	468	6	in	in	ADP
hassl-850	468	7	england	england	PROPN
hassl-850	468	8	and	and	CCONJ
hassl-850	468	9	wales	wales	PROPN
hassl-850	468	10	(	(	PUNCT
hassl-850	468	11	icaew	icaew	PROPN
hassl-850	468	12	)	)	PUNCT
hassl-850	468	13	.	.	PUNCT
hassl-850	469	1	(	(	PUNCT
hassl-850	469	2	2010	2010	NUM
hassl-850	469	3	)	)	PUNCT
hassl-850	469	4	.	.	PUNCT
hassl-850	470	1	new	new	ADJ
hassl-850	470	2	reporting	reporting	NOUN
hassl-850	470	3	models	model	NOUN
hassl-850	470	4	for	for	ADP
hassl-850	470	5	business	business	NOUN
hassl-850	470	6	.	.	PUNCT
hassl-850	471	1	retrieved	retrieve	VERB
hassl-850	471	2	from	from	ADP
hassl-850	471	3	https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-bettermarkets/ifbm/new-reporting-models-for-business-2010-version.ashx	https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-bettermarkets/ifbm/new-reporting-models-for-business-2010-version.ashx	PROPN
hassl-850	471	4	.	.	PUNCT
hassl-850	472	1	tie	tie	NOUN
hassl-850	472	2	,	,	PUNCT
hassl-850	472	3	r.	r.	PROPN
hassl-850	472	4	(	(	PUNCT
hassl-850	472	5	2005	2005	NUM
hassl-850	472	6	)	)	PUNCT
hassl-850	472	7	.	.	PUNCT
hassl-850	473	1	xbrl	xbrl	PROPN
hassl-850	473	2	:	:	PUNCT
hassl-850	474	1	it	it	PRON
hassl-850	474	2	's	be	AUX
hassl-850	474	3	unstoppable	unstoppable	ADJ
hassl-850	474	4	.	.	PUNCT
hassl-850	475	1	journal	journal	PROPN
hassl-850	475	2	of	of	ADP
hassl-850	475	3	accountancy	accountancy	NOUN
hassl-850	475	4	,	,	PUNCT
hassl-850	475	5	200(2	200(2	NUM
hassl-850	475	6	)	)	PUNCT
hassl-850	475	7	,	,	PUNCT
hassl-850	475	8	32	32	NUM
hassl-850	475	9	.	.	PUNCT
hassl-850	476	1	troshani	troshani	PROPN
hassl-850	476	2	,	,	PUNCT
hassl-850	476	3	i.	i.	PROPN
hassl-850	476	4	,	,	PUNCT
hassl-850	476	5	&	&	CCONJ
hassl-850	476	6	doolin	doolin	PROPN
hassl-850	476	7	,	,	PUNCT
hassl-850	476	8	b.	b.	PROPN
hassl-850	476	9	(	(	PUNCT
hassl-850	476	10	2005	2005	NUM
hassl-850	476	11	)	)	PUNCT
hassl-850	476	12	.	.	PUNCT
hassl-850	477	1	drivers	driver	NOUN
hassl-850	477	2	and	and	CCONJ
hassl-850	477	3	inhibitors	inhibitor	NOUN
hassl-850	477	4	impacting	impact	VERB
hassl-850	477	5	technology	technology	NOUN
hassl-850	477	6	adoption	adoption	NOUN
hassl-850	477	7	:	:	PUNCT
hassl-850	477	8	a	a	DET
hassl-850	477	9	qualitative	qualitative	ADJ
hassl-850	477	10	investigation	investigation	NOUN
hassl-850	477	11	into	into	ADP
hassl-850	477	12	the	the	DET
hassl-850	477	13	australian	australian	ADJ
hassl-850	477	14	experience	experience	NOUN
hassl-850	477	15	with	with	ADP
hassl-850	477	16	xbrl	xbrl	PROPN
hassl-850	477	17	.	.	PUNCT
hassl-850	478	1	paper	paper	PROPN
hassl-850	478	2	presented	present	VERB
hassl-850	478	3	at	at	ADP
hassl-850	478	4	the	the	DET
hassl-850	478	5	proceedings	proceeding	NOUN
hassl-850	478	6	of	of	ADP
hassl-850	478	7	18th	18th	ADJ
hassl-850	478	8	bled	bleed	VERB
hassl-850	478	9	econference	econference	NOUN
hassl-850	478	10	eintegration	eintegration	NOUN
hassl-850	478	11	in	in	ADP
hassl-850	478	12	action	action	NOUN
hassl-850	478	13	.	.	PUNCT
hassl-850	479	1	bled	bleed	VERB
hassl-850	479	2	,	,	PUNCT
hassl-850	479	3	slovenia	slovenia	PROPN
hassl-850	479	4	.	.	PUNCT
hassl-850	480	1	troshani	troshani	PROPN
hassl-850	480	2	,	,	PUNCT
hassl-850	480	3	i.	i.	PROPN
hassl-850	480	4	,	,	PUNCT
hassl-850	480	5	&	&	CCONJ
hassl-850	480	6	doolin	doolin	PROPN
hassl-850	480	7	,	,	PUNCT
hassl-850	480	8	b.	b.	PROPN
hassl-850	480	9	(	(	PUNCT
hassl-850	480	10	2007	2007	NUM
hassl-850	480	11	)	)	PUNCT
hassl-850	480	12	.	.	PUNCT
hassl-850	481	1	innovation	innovation	NOUN
hassl-850	481	2	diffusion	diffusion	PROPN
hassl-850	481	3	:	:	PUNCT
hassl-850	481	4	a	a	DET
hassl-850	481	5	stakeholder	stakeholder	NOUN
hassl-850	481	6	and	and	CCONJ
hassl-850	481	7	social	social	ADJ
hassl-850	481	8	network	network	NOUN
hassl-850	481	9	view	view	NOUN
hassl-850	481	10	.	.	PUNCT
hassl-850	482	1	europian	europian	ADJ
hassl-850	482	2	journal	journal	PROPN
hassl-850	482	3	of	of	ADP
hassl-850	482	4	innovation	innovation	NOUN
hassl-850	482	5	management	management	NOUN
hassl-850	482	6	,	,	PUNCT
hassl-850	482	7	10(2	10(2	NUM
hassl-850	482	8	)	)	PUNCT
hassl-850	482	9	,	,	PUNCT
hassl-850	482	10	176	176	NUM
hassl-850	482	11	-	-	SYM
hassl-850	482	12	200	200	NUM
hassl-850	482	13	.	.	PUNCT
hassl-850	482	14	available	available	ADJ
hassl-850	482	15	at	at	ADP
hassl-850	482	16	:	:	PUNCT
hassl-850	482	17	https://doi.org/10.1108/14601060710745242	https://doi.org/10.1108/14601060710745242	PROPN
hassl-850	482	18	.	.	PUNCT
hassl-850	483	1	venkatesh	venkatesh	PROPN
hassl-850	483	2	,	,	PUNCT
hassl-850	483	3	r.	r.	PROPN
hassl-850	483	4	,	,	PUNCT
hassl-850	483	5	&	&	CCONJ
hassl-850	483	6	armitage	armitage	PROPN
hassl-850	483	7	,	,	PUNCT
hassl-850	483	8	j.	j.	PROPN
hassl-850	483	9	(	(	PUNCT
hassl-850	483	10	2012	2012	NUM
hassl-850	483	11	)	)	PUNCT
hassl-850	483	12	.	.	PUNCT
hassl-850	484	1	accountants	accountant	NOUN
hassl-850	484	2	'	'	PART
hassl-850	484	3	awareness	awareness	NOUN
hassl-850	484	4	and	and	CCONJ
hassl-850	484	5	pereption	pereption	NOUN
hassl-850	484	6	about	about	ADP
hassl-850	484	7	assurance	assurance	NOUN
hassl-850	484	8	on	on	ADP
hassl-850	484	9	xbrl	xbrl	PROPN
hassl-850	484	10	financial	financial	ADJ
hassl-850	484	11	statements	statement	NOUN
hassl-850	484	12	.	.	PUNCT
hassl-850	485	1	the	the	DET
hassl-850	485	2	journal	journal	NOUN
hassl-850	485	3	of	of	ADP
hassl-850	485	4	applied	apply	VERB
hassl-850	485	5	business	business	NOUN
hassl-850	485	6	research	research	NOUN
hassl-850	485	7	,	,	PUNCT
hassl-850	485	8	28(2	28(2	NUM
hassl-850	485	9	)	)	PUNCT
hassl-850	485	10	,	,	PUNCT
hassl-850	485	11	145	145	NUM
hassl-850	485	12	-	-	SYM
hassl-850	485	13	155	155	NUM
hassl-850	485	14	.	.	PUNCT
hassl-850	485	15	available	available	ADJ
hassl-850	485	16	at	at	ADP
hassl-850	485	17	:	:	PUNCT
hassl-850	485	18	https://doi.org/10.19030/jabr.v28i2.6838	https://doi.org/10.19030/jabr.v28i2.6838	X
hassl-850	485	19	.	.	PUNCT
hassl-850	486	1	walczuch	walczuch	PROPN
hassl-850	486	2	,	,	PUNCT
hassl-850	486	3	r.	r.	PROPN
hassl-850	486	4	,	,	PUNCT
hassl-850	486	5	lemmink	lemmink	VERB
hassl-850	486	6	,	,	PUNCT
hassl-850	486	7	j.	j.	PROPN
hassl-850	486	8	,	,	PUNCT
hassl-850	486	9	&	&	CCONJ
hassl-850	486	10	streukens	streukens	PROPN
hassl-850	486	11	,	,	PUNCT
hassl-850	486	12	s.	s.	PROPN
hassl-850	486	13	(	(	PUNCT
hassl-850	486	14	2007	2007	NUM
hassl-850	486	15	)	)	PUNCT
hassl-850	486	16	.	.	PUNCT
hassl-850	487	1	the	the	DET
hassl-850	487	2	effect	effect	NOUN
hassl-850	487	3	of	of	ADP
hassl-850	487	4	service	service	NOUN
hassl-850	487	5	employees‟	employees‟	PRON
hassl-850	487	6	technology	technology	NOUN
hassl-850	487	7	readiness	readiness	NOUN
hassl-850	487	8	on	on	ADP
hassl-850	487	9	technology	technology	NOUN
hassl-850	487	10	acceptance	acceptance	NOUN
hassl-850	487	11	.	.	PUNCT
hassl-850	488	1	information	information	NOUN
hassl-850	488	2	&	&	CCONJ
hassl-850	488	3	management	management	PROPN
hassl-850	488	4	,	,	PUNCT
hassl-850	488	5	44(2	44(2	NOUN
hassl-850	488	6	)	)	PUNCT
hassl-850	488	7	,	,	PUNCT
hassl-850	488	8	206	206	NUM
hassl-850	488	9	-	-	SYM
hassl-850	488	10	215	215	NUM
hassl-850	488	11	.	.	PUNCT
hassl-850	488	12	available	available	ADJ
hassl-850	488	13	at	at	ADP
hassl-850	488	14	:	:	PUNCT
hassl-850	488	15	https://doi.org/10.1016/j.im.2006.12.005	https://doi.org/10.1016/j.im.2006.12.005	PROPN
hassl-850	488	16	.	.	PUNCT
hassl-850	488	17	wulandari	wulandari	PROPN
hassl-850	488	18	,	,	PUNCT
hassl-850	488	19	s.	s.	PROPN
hassl-850	488	20	s.	s.	PROPN
hassl-850	488	21	,	,	PUNCT
hassl-850	488	22	&	&	CCONJ
hassl-850	488	23	ali	ali	PROPN
hassl-850	488	24	,	,	PUNCT
hassl-850	488	25	s.	s.	PROPN
hassl-850	488	26	(	(	PUNCT
hassl-850	488	27	2019	2019	NUM
hassl-850	488	28	)	)	PUNCT
hassl-850	488	29	.	.	PUNCT
hassl-850	489	1	incorporating	incorporate	VERB
hassl-850	489	2	xbrl	xbrl	PROPN
hassl-850	489	3	topics	topic	NOUN
hassl-850	489	4	into	into	ADP
hassl-850	489	5	the	the	DET
hassl-850	489	6	accounting	accounting	NOUN
hassl-850	489	7	curriculum	curriculum	NOUN
hassl-850	489	8	:	:	PUNCT
hassl-850	489	9	empirical	empirical	ADJ
hassl-850	489	10	evidence	evidence	NOUN
hassl-850	489	11	from	from	ADP
hassl-850	489	12	indonesia	indonesia	PROPN
hassl-850	489	13	.	.	PUNCT
hassl-850	490	1	accounting	accounting	NOUN
hassl-850	490	2	education	education	NOUN
hassl-850	490	3	,	,	PUNCT
hassl-850	490	4	28(6	28(6	NOUN
hassl-850	490	5	)	)	PUNCT
hassl-850	490	6	,	,	PUNCT
hassl-850	490	7	597	597	NUM
hassl-850	490	8	-	-	SYM
hassl-850	490	9	620	620	NUM
hassl-850	490	10	.	.	PUNCT
hassl-850	490	11	available	available	ADJ
hassl-850	490	12	at	at	ADP
hassl-850	490	13	:	:	PUNCT
hassl-850	490	14	https://doi.org/10.1080/09639284.2019.1679205	https://doi.org/10.1080/09639284.2019.1679205	PROPN
hassl-850	490	15	.	.	PUNCT
hassl-850	490	16	xbrl	xbrl	PROPN
hassl-850	490	17	international	international	PROPN
hassl-850	490	18	.	.	PUNCT
hassl-850	491	1	(	(	PUNCT
hassl-850	491	2	2019	2019	NUM
hassl-850	491	3	)	)	PUNCT
hassl-850	491	4	.	.	PUNCT
hassl-850	492	1	an	an	DET
hassl-850	492	2	introduction	introduction	NOUN
hassl-850	492	3	to	to	ADP
hassl-850	492	4	xbrl	xbrl	PROPN
hassl-850	492	5	.	.	PUNCT
hassl-850	493	1	retrieved	retrieve	VERB
hassl-850	493	2	from	from	ADP
hassl-850	493	3	https://www.xbrl.org/.	https://www.xbrl.org/.	NOUN
hassl-850	493	4	views	view	NOUN
hassl-850	493	5	and	and	CCONJ
hassl-850	493	6	opinions	opinion	NOUN
hassl-850	493	7	expressed	express	VERB
hassl-850	493	8	in	in	ADP
hassl-850	493	9	this	this	DET
hassl-850	493	10	article	article	NOUN
hassl-850	493	11	are	be	AUX
hassl-850	493	12	the	the	DET
hassl-850	493	13	views	view	NOUN
hassl-850	493	14	and	and	CCONJ
hassl-850	493	15	opinions	opinion	NOUN
hassl-850	493	16	of	of	ADP
hassl-850	493	17	the	the	DET
hassl-850	493	18	author(s	author(s	NOUN
hassl-850	493	19	)	)	PUNCT
hassl-850	493	20	,	,	PUNCT
hassl-850	493	21	humanities	humanity	NOUN
hassl-850	493	22	and	and	CCONJ
hassl-850	493	23	social	social	ADJ
hassl-850	493	24	sciences	science	NOUN
hassl-850	493	25	letters	letter	NOUN
hassl-850	493	26	shall	shall	AUX
hassl-850	493	27	not	not	PART
hassl-850	493	28	be	be	AUX
hassl-850	493	29	responsible	responsible	ADJ
hassl-850	493	30	or	or	CCONJ
hassl-850	493	31	answerable	answerable	ADJ
hassl-850	493	32	for	for	ADP
hassl-850	493	33	any	any	DET
hassl-850	493	34	loss	loss	NOUN
hassl-850	493	35	,	,	PUNCT
hassl-850	493	36	damage	damage	NOUN
hassl-850	493	37	or	or	CCONJ
hassl-850	493	38	liability	liability	NOUN
hassl-850	493	39	etc	etc	X
hassl-850	493	40	.	.	X
hassl-850	494	1	caused	cause	VERB
hassl-850	494	2	in	in	ADP
hassl-850	494	3	relation	relation	NOUN
hassl-850	494	4	to	to	PART
hassl-850	494	5	/	/	PUNCT
hassl-850	494	6	arising	arise	VERB
hassl-850	494	7	out	out	ADP
hassl-850	494	8	of	of	ADP
hassl-850	494	9	the	the	DET
hassl-850	494	10	use	use	NOUN
hassl-850	494	11	of	of	ADP
hassl-850	494	12	the	the	DET
hassl-850	494	13	content	content	NOUN
hassl-850	494	14	.	.	PUNCT
hassl-850	495	1	http://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/new-reporting-models-for-business-2010-version.ashx	http://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/new-reporting-models-for-business-2010-version.ashx	X
hassl-850	495	2	http://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/new-reporting-models-for-business-2010-version.ashx	http://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/new-reporting-models-for-business-2010-version.ashx	INTJ
hassl-850	495	3	http://www.xbrl.org/	http://www.xbrl.org/	VERB