id	sid	tid	token	lemma	pos
ijtc-133	1	1	ijtc	ijtc	PROPN
ijtc-133	1	2	ilomata	ilomata	PROPN
ijtc-133	1	3	international	international	PROPN
ijtc-133	1	4	journal	journal	NOUN
ijtc-133	1	5	of	of	ADP
ijtc-133	1	6	tax	tax	PROPN
ijtc-133	1	7	&	&	CCONJ
ijtc-133	1	8	accounting	account	VERB
ijtc-133	1	9	p	p	PROPN
ijtc-133	1	10	-	-	PUNCT
ijtc-133	1	11	issn	issn	NOUN
ijtc-133	1	12	:	:	PUNCT
ijtc-133	1	13	2714	2714	NUM
ijtc-133	1	14	-	-	SYM
ijtc-133	1	15	9838	9838	NUM
ijtc-133	1	16	;	;	PUNCT
ijtc-133	1	17	e	e	X
ijtc-133	1	18	-	-	PUNCT
ijtc-133	1	19	issn	issn	NOUN
ijtc-133	1	20	:	:	PUNCT
ijtc-133	1	21	2714	2714	NUM
ijtc-133	1	22	-	-	SYM
ijtc-133	1	23	9846	9846	NUM
ijtc-133	1	24	vol	vol	NOUN
ijtc-133	1	25	.	.	PROPN
ijtc-133	1	26	1	1	NUM
ijtc-133	1	27	no	no	NOUN
ijtc-133	1	28	.	.	NOUN
ijtc-133	1	29	4	4	NUM
ijtc-133	1	30	october	october	PROPN
ijtc-133	1	31	2020	2020	NUM
ijtc-133	1	32	pp.210	pp.210	NOUN
ijtc-133	1	33	-	-	PUNCT
ijtc-133	1	34	224	224	NUM
ijtc-133	1	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-133	1	36	210	210	NUM
ijtc-133	1	37	|	|	ADV
ijtc-133	1	38	ilomata	ilomata	NOUN
ijtc-133	1	39	international	international	ADJ
ijtc-133	1	40	journal	journal	NOUN
ijtc-133	1	41	of	of	ADP
ijtc-133	1	42	tax	tax	PROPN
ijtc-133	1	43	&	&	CCONJ
ijtc-133	1	44	accounting	accounting	PROPN
ijtc-133	1	45	vol	vol	NOUN
ijtc-133	1	46	.	.	PROPN
ijtc-133	1	47	1	1	NUM
ijtc-133	1	48	no	no	NOUN
ijtc-133	1	49	.	.	NOUN
ijtc-133	1	50	4	4	NUM
ijtc-133	1	51	october	october	PROPN
ijtc-133	1	52	2020	2020	NUM
ijtc-133	1	53	top	top	ADJ
ijtc-133	1	54	management	management	NOUN
ijtc-133	1	55	support	support	NOUN
ijtc-133	1	56	functions	function	NOUN
ijtc-133	1	57	in	in	ADP
ijtc-133	1	58	higher	high	ADJ
ijtc-133	1	59	education	education	NOUN
ijtc-133	1	60	management	management	NOUN
ijtc-133	1	61	accounting	accounting	NOUN
ijtc-133	1	62	information	information	NOUN
ijtc-133	1	63	systems	system	NOUN
ijtc-133	1	64	lesi	lesi	PROPN
ijtc-133	1	65	hertati1	hertati1	PROPN
ijtc-133	1	66	,	,	PUNCT
ijtc-133	1	67	nazarudin2	nazarudin2	PROPN
ijtc-133	1	68	,	,	PUNCT
ijtc-133	1	69	irlan	irlan	PROPN
ijtc-133	1	70	fery3	fery3	PROPN
ijtc-133	1	71	13lecturer	13lecturer	NUM
ijtc-133	1	72	faculty	faculty	NOUN
ijtc-133	1	73	economic	economic	ADJ
ijtc-133	1	74	of	of	ADP
ijtc-133	1	75	accounting	accounting	PROPN
ijtc-133	1	76	stie	stie	PROPN
ijtc-133	1	77	rahmaniyah	rahmaniyah	PROPN
ijtc-133	1	78	,	,	PUNCT
ijtc-133	1	79	sumsel	sumsel	PROPN
ijtc-133	1	80	-	-	PUNCT
ijtc-133	1	81	indonesia	indonesia	PROPN
ijtc-133	1	82	2	2	NUM
ijtc-133	1	83	lecturer	lecturer	NOUN
ijtc-133	1	84	faculty	faculty	NOUN
ijtc-133	1	85	tarbiyah	tarbiyah	PROPN
ijtc-133	1	86	uin	uin	PROPN
ijtc-133	1	87	raden	raden	PROPN
ijtc-133	1	88	fatah	fatah	PROPN
ijtc-133	1	89	,	,	PUNCT
ijtc-133	1	90	palembang	palembang	PROPN
ijtc-133	1	91	-	-	PUNCT
ijtc-133	1	92	indonesia	indonesia	PROPN
ijtc-133	1	93	correspondent	correspondent	NOUN
ijtc-133	1	94	:	:	PUNCT
ijtc-133	1	95	hertatilesi@yahoo.co.id	hertatilesi@yahoo.co.id	NOUN
ijtc-133	1	96	submitted	submit	VERB
ijtc-133	1	97	:	:	PUNCT
ijtc-133	1	98	september	september	PROPN
ijtc-133	1	99	12	12	NUM
ijtc-133	1	100	,	,	PUNCT
ijtc-133	1	101	2020	2020	NUM
ijtc-133	1	102	revised	revise	VERB
ijtc-133	1	103	:	:	PUNCT
ijtc-133	1	104	october	october	PROPN
ijtc-133	1	105	10	10	NUM
ijtc-133	1	106	,	,	PUNCT
ijtc-133	1	107	2020	2020	NUM
ijtc-133	1	108	published	publish	VERB
ijtc-133	1	109	:	:	PUNCT
ijtc-133	1	110	october	october	PROPN
ijtc-133	1	111	31	31	NUM
ijtc-133	1	112	,	,	PUNCT
ijtc-133	1	113	2020	2020	NUM
ijtc-133	1	114	abstract	abstract	VERB
ijtc-133	1	115	the	the	DET
ijtc-133	1	116	function	function	NOUN
ijtc-133	1	117	of	of	ADP
ijtc-133	1	118	the	the	DET
ijtc-133	1	119	management	management	NOUN
ijtc-133	1	120	accounting	accounting	NOUN
ijtc-133	1	121	information	information	NOUN
ijtc-133	1	122	system	system	NOUN
ijtc-133	1	123	is	be	AUX
ijtc-133	1	124	very	very	ADV
ijtc-133	1	125	important	important	ADJ
ijtc-133	1	126	in	in	ADP
ijtc-133	1	127	universities	university	NOUN
ijtc-133	1	128	,	,	PUNCT
ijtc-133	1	129	as	as	SCONJ
ijtc-133	1	130	it	it	PRON
ijtc-133	1	131	provides	provide	VERB
ijtc-133	1	132	input	input	NOUN
ijtc-133	1	133	to	to	ADP
ijtc-133	1	134	leaders	leader	NOUN
ijtc-133	1	135	for	for	ADP
ijtc-133	1	136	accurate	accurate	ADJ
ijtc-133	1	137	decision	decision	NOUN
ijtc-133	1	138	making	making	NOUN
ijtc-133	1	139	.	.	PUNCT
ijtc-133	2	1	higher	high	ADJ
ijtc-133	2	2	education	education	NOUN
ijtc-133	2	3	leaders	leader	NOUN
ijtc-133	2	4	must	must	AUX
ijtc-133	2	5	listen	listen	VERB
ijtc-133	2	6	more	more	ADV
ijtc-133	2	7	and	and	CCONJ
ijtc-133	2	8	provide	provide	VERB
ijtc-133	2	9	good	good	ADJ
ijtc-133	2	10	work	work	NOUN
ijtc-133	2	11	management	management	NOUN
ijtc-133	2	12	and	and	CCONJ
ijtc-133	2	13	require	require	VERB
ijtc-133	2	14	an	an	DET
ijtc-133	2	15	accounting	accounting	NOUN
ijtc-133	2	16	system	system	NOUN
ijtc-133	2	17	in	in	ADP
ijtc-133	2	18	order	order	NOUN
ijtc-133	2	19	to	to	PART
ijtc-133	2	20	survive	survive	VERB
ijtc-133	2	21	amid	amid	ADP
ijtc-133	2	22	the	the	DET
ijtc-133	2	23	heavy	heavy	ADJ
ijtc-133	2	24	workload	workload	NOUN
ijtc-133	2	25	of	of	ADP
ijtc-133	2	26	lecturers	lecturer	NOUN
ijtc-133	2	27	that	that	PRON
ijtc-133	2	28	are	be	AUX
ijtc-133	2	29	not	not	PART
ijtc-133	2	30	balanced	balance	VERB
ijtc-133	2	31	with	with	ADP
ijtc-133	2	32	balanced	balanced	ADJ
ijtc-133	2	33	wages	wage	NOUN
ijtc-133	2	34	.	.	PUNCT
ijtc-133	3	1	accounting	accounting	NOUN
ijtc-133	3	2	information	information	NOUN
ijtc-133	3	3	systems	system	NOUN
ijtc-133	3	4	can	can	AUX
ijtc-133	3	5	help	help	VERB
ijtc-133	3	6	universities	university	NOUN
ijtc-133	3	7	expand	expand	VERB
ijtc-133	3	8	their	their	PRON
ijtc-133	3	9	reach	reach	NOUN
ijtc-133	3	10	to	to	ADP
ijtc-133	3	11	remote	remote	ADJ
ijtc-133	3	12	locations	location	NOUN
ijtc-133	3	13	,	,	PUNCT
ijtc-133	3	14	acquire	acquire	VERB
ijtc-133	3	15	new	new	ADJ
ijtc-133	3	16	forms	form	NOUN
ijtc-133	3	17	and	and	CCONJ
ijtc-133	3	18	workflows	workflow	NOUN
ijtc-133	3	19	,	,	PUNCT
ijtc-133	3	20	and	and	CCONJ
ijtc-133	3	21	possibly	possibly	ADV
ijtc-133	3	22	change	change	VERB
ijtc-133	3	23	teaching	teach	VERB
ijtc-133	3	24	patterns	pattern	NOUN
ijtc-133	3	25	virtually	virtually	ADV
ijtc-133	3	26	.	.	PUNCT
ijtc-133	4	1	the	the	DET
ijtc-133	4	2	management	management	NOUN
ijtc-133	4	3	accounting	accounting	NOUN
ijtc-133	4	4	information	information	NOUN
ijtc-133	4	5	system	system	NOUN
ijtc-133	4	6	is	be	AUX
ijtc-133	4	7	a	a	DET
ijtc-133	4	8	collection	collection	NOUN
ijtc-133	4	9	(	(	PUNCT
ijtc-133	4	10	integration	integration	NOUN
ijtc-133	4	11	)	)	PUNCT
ijtc-133	4	12	of	of	ADP
ijtc-133	4	13	sub	sub	NOUN
ijtc-133	4	14	-	-	NOUN
ijtc-133	4	15	systems	system	NOUN
ijtc-133	4	16	/	/	SYM
ijtc-133	4	17	components	component	NOUN
ijtc-133	4	18	,	,	PUNCT
ijtc-133	4	19	both	both	CCONJ
ijtc-133	4	20	physical	physical	ADJ
ijtc-133	4	21	and	and	CCONJ
ijtc-133	4	22	non	non	ADJ
ijtc-133	4	23	-	-	ADJ
ijtc-133	4	24	physical	physical	ADJ
ijtc-133	4	25	,	,	PUNCT
ijtc-133	4	26	which	which	PRON
ijtc-133	4	27	are	be	AUX
ijtc-133	4	28	interconnected	interconnect	VERB
ijtc-133	4	29	and	and	CCONJ
ijtc-133	4	30	harmoniously	harmoniously	ADV
ijtc-133	4	31	cooperate	cooperate	VERB
ijtc-133	4	32	with	with	ADP
ijtc-133	4	33	each	each	DET
ijtc-133	4	34	other	other	ADJ
ijtc-133	4	35	to	to	PART
ijtc-133	4	36	process	process	VERB
ijtc-133	4	37	transaction	transaction	NOUN
ijtc-133	4	38	data	datum	NOUN
ijtc-133	4	39	related	relate	VERB
ijtc-133	4	40	to	to	ADP
ijtc-133	4	41	financial	financial	ADJ
ijtc-133	4	42	matters	matter	NOUN
ijtc-133	4	43	into	into	ADP
ijtc-133	4	44	financial	financial	ADJ
ijtc-133	4	45	information	information	NOUN
ijtc-133	4	46	.	.	PUNCT
ijtc-133	5	1	the	the	DET
ijtc-133	5	2	purpose	purpose	NOUN
ijtc-133	5	3	of	of	ADP
ijtc-133	5	4	this	this	DET
ijtc-133	5	5	study	study	NOUN
ijtc-133	5	6	was	be	AUX
ijtc-133	5	7	to	to	PART
ijtc-133	5	8	determine	determine	VERB
ijtc-133	5	9	the	the	DET
ijtc-133	5	10	effect	effect	NOUN
ijtc-133	5	11	of	of	ADP
ijtc-133	5	12	top	top	ADJ
ijtc-133	5	13	management	management	NOUN
ijtc-133	5	14	support	support	NOUN
ijtc-133	5	15	on	on	ADP
ijtc-133	5	16	the	the	DET
ijtc-133	5	17	function	function	NOUN
ijtc-133	5	18	of	of	ADP
ijtc-133	5	19	the	the	DET
ijtc-133	5	20	accounting	accounting	NOUN
ijtc-133	5	21	accounting	accounting	NOUN
ijtc-133	5	22	system	system	NOUN
ijtc-133	5	23	.	.	PUNCT
ijtc-133	6	1	the	the	DET
ijtc-133	6	2	unit	unit	NOUN
ijtc-133	6	3	of	of	ADP
ijtc-133	6	4	analysis	analysis	NOUN
ijtc-133	6	5	in	in	ADP
ijtc-133	6	6	this	this	DET
ijtc-133	6	7	research	research	NOUN
ijtc-133	6	8	is	be	AUX
ijtc-133	6	9	the	the	DET
ijtc-133	6	10	related	relate	VERB
ijtc-133	6	11	sub	sub	NOUN
ijtc-133	6	12	-	-	NOUN
ijtc-133	6	13	unit	unit	NOUN
ijtc-133	6	14	within	within	ADP
ijtc-133	6	15	the	the	DET
ijtc-133	6	16	management	management	NOUN
ijtc-133	6	17	of	of	ADP
ijtc-133	6	18	higher	high	ADJ
ijtc-133	6	19	education	education	NOUN
ijtc-133	6	20	institutions	institution	NOUN
ijtc-133	6	21	in	in	ADP
ijtc-133	6	22	south	south	PROPN
ijtc-133	6	23	sumatraindonesia	sumatraindonesia	PROPN
ijtc-133	6	24	.	.	PUNCT
ijtc-133	7	1	the	the	DET
ijtc-133	7	2	results	result	NOUN
ijtc-133	7	3	showed	show	VERB
ijtc-133	7	4	that	that	SCONJ
ijtc-133	7	5	top	top	ADJ
ijtc-133	7	6	management	management	NOUN
ijtc-133	7	7	support	support	NOUN
ijtc-133	7	8	greatly	greatly	ADV
ijtc-133	7	9	influenced	influence	VERB
ijtc-133	7	10	the	the	DET
ijtc-133	7	11	function	function	NOUN
ijtc-133	7	12	of	of	ADP
ijtc-133	7	13	the	the	DET
ijtc-133	7	14	management	management	NOUN
ijtc-133	7	15	accounting	accounting	NOUN
ijtc-133	7	16	information	information	NOUN
ijtc-133	7	17	system	system	NOUN
ijtc-133	7	18	.	.	PUNCT
ijtc-133	8	1	the	the	DET
ijtc-133	8	2	results	result	NOUN
ijtc-133	8	3	of	of	ADP
ijtc-133	8	4	the	the	DET
ijtc-133	8	5	study	study	NOUN
ijtc-133	8	6	found	find	VERB
ijtc-133	8	7	that	that	SCONJ
ijtc-133	8	8	the	the	DET
ijtc-133	8	9	life	life	NOUN
ijtc-133	8	10	cycle	cycle	NOUN
ijtc-133	8	11	of	of	ADP
ijtc-133	8	12	accounting	accounting	NOUN
ijtc-133	8	13	information	information	NOUN
ijtc-133	8	14	system	system	NOUN
ijtc-133	8	15	development	development	NOUN
ijtc-133	8	16	supports	support	VERB
ijtc-133	8	17	top	top	ADJ
ijtc-133	8	18	management	management	NOUN
ijtc-133	8	19	which	which	PRON
ijtc-133	8	20	includes	include	VERB
ijtc-133	8	21	planning	planning	NOUN
ijtc-133	8	22	,	,	PUNCT
ijtc-133	8	23	design	design	NOUN
ijtc-133	8	24	and	and	CCONJ
ijtc-133	8	25	implementation	implementation	NOUN
ijtc-133	8	26	(	(	PUNCT
ijtc-133	8	27	top	top	ADJ
ijtc-133	8	28	management	management	NOUN
ijtc-133	8	29	support	support	NOUN
ijtc-133	8	30	is	be	AUX
ijtc-133	8	31	conceptualized	conceptualize	VERB
ijtc-133	8	32	as	as	ADP
ijtc-133	8	33	the	the	DET
ijtc-133	8	34	involvement	involvement	NOUN
ijtc-133	8	35	and	and	CCONJ
ijtc-133	8	36	participation	participation	NOUN
ijtc-133	8	37	of	of	ADP
ijtc-133	8	38	top	top	ADJ
ijtc-133	8	39	-	-	PUNCT
ijtc-133	8	40	level	level	NOUN
ijtc-133	8	41	management	management	NOUN
ijtc-133	8	42	of	of	ADP
ijtc-133	8	43	the	the	DET
ijtc-133	8	44	organization	organization	NOUN
ijtc-133	8	45	in	in	ADP
ijtc-133	8	46	information	information	NOUN
ijtc-133	8	47	technology	technology	NOUN
ijtc-133	8	48	/	/	SYM
ijtc-133	8	49	accounting	accounting	NOUN
ijtc-133	8	50	information	information	NOUN
ijtc-133	8	51	system	system	NOUN
ijtc-133	8	52	activities	activity	NOUN
ijtc-133	8	53	on	on	ADP
ijtc-133	8	54	lecturer	lecturer	NOUN
ijtc-133	8	55	work	work	NOUN
ijtc-133	8	56	reports	report	NOUN
ijtc-133	8	57	,	,	PUNCT
ijtc-133	8	58	lecturer	lecturer	NOUN
ijtc-133	8	59	salaries	salary	NOUN
ijtc-133	8	60	and	and	CCONJ
ijtc-133	8	61	managers	manager	NOUN
ijtc-133	8	62	.	.	PUNCT
ijtc-133	9	1	college	college	NOUN
ijtc-133	9	2	.	.	PUNCT
ijtc-133	10	1	keywords	keyword	NOUN
ijtc-133	10	2	:	:	PUNCT
ijtc-133	10	3	top	top	ADJ
ijtc-133	10	4	management	management	NOUN
ijtc-133	10	5	support	support	NOUN
ijtc-133	10	6	,	,	PUNCT
ijtc-133	10	7	management	management	NOUN
ijtc-133	10	8	accounting	accounting	NOUN
ijtc-133	10	9	information	information	NOUN
ijtc-133	10	10	system	system	NOUN
ijtc-133	10	11	.	.	PUNCT
ijtc-133	11	1	introduction	introduction	NOUN
ijtc-133	11	2	information	information	NOUN
ijtc-133	11	3	is	be	AUX
ijtc-133	11	4	a	a	DET
ijtc-133	11	5	business	business	NOUN
ijtc-133	11	6	resource	resource	NOUN
ijtc-133	11	7	that	that	PRON
ijtc-133	11	8	an	an	DET
ijtc-133	11	9	organization	organization	NOUN
ijtc-133	11	10	needs	need	VERB
ijtc-133	11	11	in	in	ADP
ijtc-133	11	12	an	an	DET
ijtc-133	11	13	effort	effort	NOUN
ijtc-133	11	14	to	to	PART
ijtc-133	11	15	maintain	maintain	VERB
ijtc-133	11	16	survival	survival	NOUN
ijtc-133	11	17	(	(	PUNCT
ijtc-133	11	18	hall	hall	NOUN
ijtc-133	11	19	,	,	PUNCT
ijtc-133	11	20	2011	2011	NUM
ijtc-133	11	21	)	)	PUNCT
ijtc-133	11	22	.	.	PUNCT
ijtc-133	12	1	information	information	NOUN
ijtc-133	12	2	,	,	PUNCT
ijtc-133	12	3	can	can	AUX
ijtc-133	12	4	find	find	VERB
ijtc-133	12	5	out	out	ADP
ijtc-133	12	6	how	how	SCONJ
ijtc-133	12	7	the	the	DET
ijtc-133	12	8	development	development	NOUN
ijtc-133	12	9	of	of	ADP
ijtc-133	12	10	operations	operation	NOUN
ijtc-133	12	11	that	that	PRON
ijtc-133	12	12	occur	occur	VERB
ijtc-133	12	13	in	in	ADP
ijtc-133	12	14	the	the	DET
ijtc-133	12	15	company	company	NOUN
ijtc-133	12	16	and	and	CCONJ
ijtc-133	12	17	avoid	avoid	VERB
ijtc-133	12	18	the	the	DET
ijtc-133	12	19	risk	risk	NOUN
ijtc-133	12	20	of	of	ADP
ijtc-133	12	21	doing	do	VERB
ijtc-133	12	22	something	something	PRON
ijtc-133	12	23	that	that	PRON
ijtc-133	12	24	should	should	AUX
ijtc-133	12	25	not	not	PART
ijtc-133	12	26	be	be	AUX
ijtc-133	12	27	fatal	fatal	ADJ
ijtc-133	12	28	to	to	ADP
ijtc-133	12	29	the	the	DET
ijtc-133	12	30	organization	organization	NOUN
ijtc-133	12	31	(	(	PUNCT
ijtc-133	12	32	susanto	susanto	NOUN
ijtc-133	12	33	,	,	PUNCT
ijtc-133	12	34	2013	2013	NUM
ijtc-133	12	35	)	)	PUNCT
ijtc-133	12	36	.	.	PUNCT
ijtc-133	13	1	furthermore	furthermore	ADV
ijtc-133	13	2	,	,	PUNCT
ijtc-133	13	3	hertati	hertati	NOUN
ijtc-133	13	4	(	(	PUNCT
ijtc-133	13	5	2019	2019	NUM
ijtc-133	13	6	)	)	PUNCT
ijtc-133	13	7	states	state	VERB
ijtc-133	13	8	that	that	SCONJ
ijtc-133	13	9	information	information	NOUN
ijtc-133	13	10	is	be	AUX
ijtc-133	13	11	intended	intend	VERB
ijtc-133	13	12	for	for	ADP
ijtc-133	13	13	a	a	DET
ijtc-133	13	14	person	person	NOUN
ijtc-133	13	15	,	,	PUNCT
ijtc-133	13	16	organization	organization	NOUN
ijtc-133	13	17	or	or	CCONJ
ijtc-133	13	18	anyone	anyone	PRON
ijtc-133	13	19	who	who	PRON
ijtc-133	13	20	needs	need	VERB
ijtc-133	13	21	it	it	PRON
ijtc-133	13	22	,	,	PUNCT
ijtc-133	13	23	so	so	CCONJ
ijtc-133	13	24	information	information	NOUN
ijtc-133	13	25	must	must	AUX
ijtc-133	13	26	be	be	AUX
ijtc-133	13	27	managed	manage	VERB
ijtc-133	13	28	effectively	effectively	ADV
ijtc-133	13	29	so	so	SCONJ
ijtc-133	13	30	that	that	SCONJ
ijtc-133	13	31	the	the	DET
ijtc-133	13	32	organization	organization	NOUN
ijtc-133	13	33	gains	gain	VERB
ijtc-133	13	34	strategic	strategic	ADJ
ijtc-133	13	35	advantage	advantage	NOUN
ijtc-133	13	36	,	,	PUNCT
ijtc-133	13	37	tactical	tactical	ADJ
ijtc-133	13	38	advantage	advantage	NOUN
ijtc-133	13	39	and	and	CCONJ
ijtc-133	13	40	operational	operational	ADJ
ijtc-133	13	41	excellence	excellence	NOUN
ijtc-133	13	42	(	(	PUNCT
ijtc-133	13	43	mcleod	mcleod	PROPN
ijtc-133	13	44	&	&	CCONJ
ijtc-133	13	45	schell	schell	PROPN
ijtc-133	13	46	,	,	PUNCT
ijtc-133	13	47	2007	2007	NUM
ijtc-133	13	48	)	)	PUNCT
ijtc-133	13	49	.	.	PUNCT
ijtc-133	14	1	effective	effective	ADJ
ijtc-133	14	2	information	information	NOUN
ijtc-133	14	3	management	management	NOUN
ijtc-133	14	4	is	be	AUX
ijtc-133	14	5	the	the	DET
ijtc-133	14	6	process	process	NOUN
ijtc-133	14	7	of	of	ADP
ijtc-133	14	8	processing	processing	NOUN
ijtc-133	14	9	data	datum	NOUN
ijtc-133	14	10	into	into	ADP
ijtc-133	14	11	highvalue	highvalue	NOUN
ijtc-133	14	12	information	information	NOUN
ijtc-133	14	13	(	(	PUNCT
ijtc-133	14	14	wilkinson	wilkinson	PROPN
ijtc-133	14	15	et	et	PROPN
ijtc-133	14	16	al	al	PROPN
ijtc-133	14	17	.	.	PROPN
ijtc-133	14	18	,	,	PUNCT
ijtc-133	14	19	2000	2000	NUM
ijtc-133	14	20	)	)	PUNCT
ijtc-133	14	21	.	.	PUNCT
ijtc-133	15	1	according	accord	VERB
ijtc-133	15	2	to	to	ADP
ijtc-133	15	3	kieso	kieso	NOUN
ijtc-133	15	4	et	et	PROPN
ijtc-133	15	5	al	al	PROPN
ijtc-133	15	6	.	.	PROPN
ijtc-133	16	1	(	(	PUNCT
ijtc-133	16	2	2012	2012	NUM
ijtc-133	16	3	)	)	PUNCT
ijtc-133	16	4	accounting	accounting	NOUN
ijtc-133	16	5	information	information	NOUN
ijtc-133	16	6	is	be	AUX
ijtc-133	16	7	the	the	DET
ijtc-133	16	8	result	result	NOUN
ijtc-133	16	9	of	of	ADP
ijtc-133	16	10	an	an	DET
ijtc-133	16	11	accounting	accounting	NOUN
ijtc-133	16	12	process	process	NOUN
ijtc-133	16	13	which	which	PRON
ijtc-133	16	14	includes	include	VERB
ijtc-133	16	15	the	the	DET
ijtc-133	16	16	process	process	NOUN
ijtc-133	16	17	of	of	ADP
ijtc-133	16	18	recording	recording	NOUN
ijtc-133	16	19	,	,	PUNCT
ijtc-133	16	20	grouping	group	VERB
ijtc-133	16	21	and	and	CCONJ
ijtc-133	16	22	summarizing	summarize	VERB
ijtc-133	16	23	certain	certain	ADJ
ijtc-133	16	24	entity	entity	NOUN
ijtc-133	16	25	's	's	PART
ijtc-133	16	26	financial	financial	ADJ
ijtc-133	16	27	data	datum	NOUN
ijtc-133	16	28	presented	present	VERB
ijtc-133	16	29	in	in	ADP
ijtc-133	16	30	the	the	DET
ijtc-133	16	31	form	form	NOUN
ijtc-133	16	32	of	of	ADP
ijtc-133	16	33	financial	financial	ADJ
ijtc-133	16	34	statements	statement	NOUN
ijtc-133	16	35	.	.	PUNCT
ijtc-133	17	1	quality	quality	NOUN
ijtc-133	17	2	accounting	accounting	NOUN
ijtc-133	17	3	information	information	NOUN
ijtc-133	17	4	is	be	AUX
ijtc-133	17	5	accounting	account	VERB
ijtc-133	17	6	information	information	NOUN
ijtc-133	17	7	that	that	PRON
ijtc-133	17	8	is	be	AUX
ijtc-133	17	9	in	in	ADP
ijtc-133	17	10	accordance	accordance	NOUN
ijtc-133	17	11	with	with	ADP
ijtc-133	17	12	user	user	NOUN
ijtc-133	17	13	needs	need	NOUN
ijtc-133	17	14	(	(	PUNCT
ijtc-133	17	15	kieso	kieso	NOUN
ijtc-133	17	16	et	et	PROPN
ijtc-133	17	17	al	al	PROPN
ijtc-133	17	18	.	.	PROPN
ijtc-133	17	19	,	,	PUNCT
ijtc-133	17	20	2012	2012	NUM
ijtc-133	17	21	)	)	PUNCT
ijtc-133	17	22	,	,	PUNCT
ijtc-133	17	23	besides	besides	SCONJ
ijtc-133	17	24	that	that	DET
ijtc-133	17	25	quality	quality	NOUN
ijtc-133	17	26	information	information	NOUN
ijtc-133	17	27	is	be	AUX
ijtc-133	17	28	needed	need	VERB
ijtc-133	17	29	in	in	ADP
ijtc-133	17	30	running	run	VERB
ijtc-133	17	31	the	the	DET
ijtc-133	17	32	organization	organization	NOUN
ijtc-133	17	33	's	's	PART
ijtc-133	17	34	business	business	NOUN
ijtc-133	17	35	(	(	PUNCT
ijtc-133	17	36	o'brien	o'brien	PROPN
ijtc-133	17	37	&	&	CCONJ
ijtc-133	17	38	marakas	marakas	PROPN
ijtc-133	17	39	,	,	PUNCT
ijtc-133	17	40	2011	2011	NUM
ijtc-133	17	41	)	)	PUNCT
ijtc-133	17	42	,	,	PUNCT
ijtc-133	17	43	quality	quality	NOUN
ijtc-133	17	44	information	information	NOUN
ijtc-133	17	45	is	be	AUX
ijtc-133	17	46	also	also	ADV
ijtc-133	17	47	useful	useful	ADJ
ijtc-133	17	48	for	for	ADP
ijtc-133	17	49	decision	decision	NOUN
ijtc-133	17	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-133	17	51	mailto:hertatilesi@yahoo.co.id	mailto:hertatilesi@yahoo.co.id	NOUN
ijtc-133	17	52	top	top	ADJ
ijtc-133	17	53	management	management	NOUN
ijtc-133	17	54	support	support	NOUN
ijtc-133	17	55	functions	function	NOUN
ijtc-133	17	56	in	in	ADP
ijtc-133	17	57	higher	high	ADJ
ijtc-133	17	58	education	education	NOUN
ijtc-133	17	59	management	management	NOUN
ijtc-133	17	60	accounting	accounting	NOUN
ijtc-133	17	61	information	information	NOUN
ijtc-133	17	62	systems	system	NOUN
ijtc-133	17	63	hertati	hertati	NOUN
ijtc-133	17	64	,	,	PUNCT
ijtc-133	17	65	nazarudin	nazarudin	NOUN
ijtc-133	17	66	,	,	PUNCT
ijtc-133	17	67	&	&	CCONJ
ijtc-133	17	68	fery	fery	PROPN
ijtc-133	17	69	211	211	NUM
ijtc-133	17	70	|	|	ADV
ijtc-133	17	71	ilomata	ilomata	PROPN
ijtc-133	17	72	international	international	ADJ
ijtc-133	17	73	journal	journal	NOUN
ijtc-133	17	74	of	of	ADP
ijtc-133	17	75	tax	tax	PROPN
ijtc-133	17	76	&	&	CCONJ
ijtc-133	17	77	accounting	accounting	PROPN
ijtc-133	17	78	vol	vol	NOUN
ijtc-133	17	79	.	.	PROPN
ijtc-133	18	1	1	1	NUM
ijtc-133	19	1	no	no	NOUN
ijtc-133	19	2	.	.	NOUN
ijtc-133	20	1	4	4	NUM
ijtc-133	20	2	october	october	NOUN
ijtc-133	20	3	2020	2020	NUM
ijtc-133	20	4	making	make	VERB
ijtc-133	20	5	(	(	PUNCT
ijtc-133	20	6	gelinas	gelina	NOUN
ijtc-133	20	7	et	et	NOUN
ijtc-133	20	8	al	al	PROPN
ijtc-133	20	9	.	.	PROPN
ijtc-133	20	10	,	,	PUNCT
ijtc-133	20	11	2012	2012	NUM
ijtc-133	20	12	)	)	PUNCT
ijtc-133	20	13	and	and	CCONJ
ijtc-133	20	14	used	use	VERB
ijtc-133	20	15	as	as	ADP
ijtc-133	20	16	a	a	DET
ijtc-133	20	17	basis	basis	NOUN
ijtc-133	20	18	for	for	ADP
ijtc-133	20	19	overcoming	overcome	VERB
ijtc-133	20	20	problems	problem	NOUN
ijtc-133	20	21	and	and	CCONJ
ijtc-133	20	22	minimizing	minimize	VERB
ijtc-133	20	23	uncertainty	uncertainty	NOUN
ijtc-133	20	24	(	(	PUNCT
ijtc-133	20	25	hall	hall	NOUN
ijtc-133	20	26	,	,	PUNCT
ijtc-133	20	27	2011	2011	NUM
ijtc-133	20	28	)	)	PUNCT
ijtc-133	20	29	.	.	PUNCT
ijtc-133	21	1	accounting	account	VERB
ijtc-133	21	2	information	information	NOUN
ijtc-133	21	3	for	for	ADP
ijtc-133	21	4	external	external	ADJ
ijtc-133	21	5	parties	party	NOUN
ijtc-133	21	6	is	be	AUX
ijtc-133	21	7	used	use	VERB
ijtc-133	21	8	to	to	PART
ijtc-133	21	9	evaluate	evaluate	VERB
ijtc-133	21	10	past	past	ADJ
ijtc-133	21	11	performance	performance	NOUN
ijtc-133	21	12	,	,	PUNCT
ijtc-133	21	13	predict	predict	VERB
ijtc-133	21	14	future	future	ADJ
ijtc-133	21	15	performance	performance	NOUN
ijtc-133	21	16	,	,	PUNCT
ijtc-133	21	17	and	and	CCONJ
ijtc-133	21	18	obtain	obtain	VERB
ijtc-133	21	19	other	other	ADJ
ijtc-133	21	20	input	input	NOUN
ijtc-133	21	21	regarding	regard	VERB
ijtc-133	21	22	the	the	DET
ijtc-133	21	23	organization	organization	NOUN
ijtc-133	21	24	concerned	concerned	ADJ
ijtc-133	21	25	(	(	PUNCT
ijtc-133	21	26	bodnar	bodnar	PROPN
ijtc-133	21	27	&	&	CCONJ
ijtc-133	21	28	hopwood	hopwood	PROPN
ijtc-133	21	29	,	,	PUNCT
ijtc-133	21	30	2014	2014	NUM
ijtc-133	21	31	)	)	PUNCT
ijtc-133	21	32	.	.	PUNCT
ijtc-133	22	1	quality	quality	NOUN
ijtc-133	22	2	accounting	accounting	NOUN
ijtc-133	22	3	information	information	NOUN
ijtc-133	22	4	will	will	AUX
ijtc-133	22	5	influence	influence	VERB
ijtc-133	22	6	capital	capital	NOUN
ijtc-133	22	7	providers	provider	NOUN
ijtc-133	22	8	and	and	CCONJ
ijtc-133	22	9	other	other	ADJ
ijtc-133	22	10	stakeholders	stakeholder	NOUN
ijtc-133	22	11	in	in	ADP
ijtc-133	22	12	making	make	VERB
ijtc-133	22	13	investment	investment	NOUN
ijtc-133	22	14	decisions	decision	NOUN
ijtc-133	22	15	,	,	PUNCT
ijtc-133	22	16	as	as	ADV
ijtc-133	22	17	well	well	ADV
ijtc-133	22	18	as	as	ADP
ijtc-133	22	19	credit	credit	NOUN
ijtc-133	22	20	(	(	PUNCT
ijtc-133	22	21	beest	be	ADJ
ijtc-133	22	22	et	et	PROPN
ijtc-133	22	23	al	al	PROPN
ijtc-133	22	24	.	.	PROPN
ijtc-133	22	25	,	,	PUNCT
ijtc-133	22	26	2009	2009	NUM
ijtc-133	22	27	)	)	PUNCT
ijtc-133	22	28	.	.	PUNCT
ijtc-133	23	1	kieso	kieso	NOUN
ijtc-133	23	2	et	et	PROPN
ijtc-133	23	3	al	al	PROPN
ijtc-133	23	4	.	.	PROPN
ijtc-133	24	1	(	(	PUNCT
ijtc-133	24	2	2012	2012	NUM
ijtc-133	24	3	)	)	PUNCT
ijtc-133	24	4	added	add	VERB
ijtc-133	24	5	that	that	SCONJ
ijtc-133	24	6	quality	quality	NOUN
ijtc-133	24	7	information	information	NOUN
ijtc-133	24	8	can	can	AUX
ijtc-133	24	9	create	create	VERB
ijtc-133	24	10	an	an	DET
ijtc-133	24	11	efficient	efficient	ADJ
ijtc-133	24	12	market	market	NOUN
ijtc-133	24	13	.	.	PUNCT
ijtc-133	25	1	if	if	SCONJ
ijtc-133	25	2	the	the	DET
ijtc-133	25	3	accounting	accounting	NOUN
ijtc-133	25	4	information	information	NOUN
ijtc-133	25	5	is	be	AUX
ijtc-133	25	6	not	not	PART
ijtc-133	25	7	of	of	ADP
ijtc-133	25	8	high	high	ADJ
ijtc-133	25	9	quality	quality	NOUN
ijtc-133	25	10	,	,	PUNCT
ijtc-133	25	11	the	the	DET
ijtc-133	25	12	accounting	accounting	NOUN
ijtc-133	25	13	information	information	NOUN
ijtc-133	25	14	will	will	AUX
ijtc-133	25	15	be	be	AUX
ijtc-133	25	16	useless	useless	ADJ
ijtc-133	25	17	(	(	PUNCT
ijtc-133	25	18	kieso	kieso	NOUN
ijtc-133	25	19	et	et	NOUN
ijtc-133	25	20	al	al	PROPN
ijtc-133	25	21	.	.	PROPN
ijtc-133	25	22	,	,	PUNCT
ijtc-133	25	23	2012	2012	NUM
ijtc-133	25	24	)	)	PUNCT
ijtc-133	25	25	.	.	PUNCT
ijtc-133	26	1	kieso	kieso	NOUN
ijtc-133	26	2	et	et	PROPN
ijtc-133	26	3	al	al	PROPN
ijtc-133	26	4	.	.	PROPN
ijtc-133	27	1	(	(	PUNCT
ijtc-133	27	2	2012	2012	NUM
ijtc-133	27	3	)	)	PUNCT
ijtc-133	27	4	say	say	VERB
ijtc-133	27	5	that	that	SCONJ
ijtc-133	27	6	the	the	DET
ijtc-133	27	7	information	information	NOUN
ijtc-133	27	8	function	function	NOUN
ijtc-133	27	9	is	be	AUX
ijtc-133	27	10	measured	measure	VERB
ijtc-133	27	11	by	by	ADP
ijtc-133	27	12	relevance	relevance	NOUN
ijtc-133	27	13	,	,	PUNCT
ijtc-133	27	14	faithful	faithful	ADJ
ijtc-133	27	15	representation	representation	NOUN
ijtc-133	27	16	and	and	CCONJ
ijtc-133	27	17	enhancing	enhance	VERB
ijtc-133	27	18	qualities	quality	NOUN
ijtc-133	27	19	.	.	PUNCT
ijtc-133	28	1	then	then	ADV
ijtc-133	28	2	the	the	DET
ijtc-133	28	3	results	result	NOUN
ijtc-133	28	4	of	of	ADP
ijtc-133	28	5	hertati	hertati	NOUN
ijtc-133	28	6	's	's	PART
ijtc-133	28	7	(	(	PUNCT
ijtc-133	28	8	2015	2015	NUM
ijtc-133	28	9	)	)	PUNCT
ijtc-133	28	10	research	research	NOUN
ijtc-133	28	11	found	find	VERB
ijtc-133	28	12	that	that	SCONJ
ijtc-133	28	13	information	information	NOUN
ijtc-133	28	14	technology	technology	NOUN
ijtc-133	28	15	can	can	AUX
ijtc-133	28	16	process	process	VERB
ijtc-133	28	17	management	management	NOUN
ijtc-133	28	18	accounting	accounting	NOUN
ijtc-133	28	19	information	information	NOUN
ijtc-133	28	20	systems	system	NOUN
ijtc-133	28	21	well	well	INTJ
ijtc-133	28	22	if	if	SCONJ
ijtc-133	28	23	users	user	NOUN
ijtc-133	28	24	feel	feel	VERB
ijtc-133	28	25	it	it	PRON
ijtc-133	28	26	is	be	AUX
ijtc-133	28	27	helped	help	VERB
ijtc-133	28	28	.	.	PUNCT
ijtc-133	29	1	this	this	PRON
ijtc-133	29	2	is	be	AUX
ijtc-133	29	3	said	say	VERB
ijtc-133	29	4	by	by	ADP
ijtc-133	29	5	mcleod	mcleod	PROPN
ijtc-133	29	6	&	&	CCONJ
ijtc-133	29	7	schell	schell	PROPN
ijtc-133	29	8	(	(	PUNCT
ijtc-133	29	9	2007	2007	NUM
ijtc-133	29	10	)	)	PUNCT
ijtc-133	29	11	and	and	CCONJ
ijtc-133	29	12	susanto	susanto	NOUN
ijtc-133	29	13	(	(	PUNCT
ijtc-133	29	14	2013	2013	NUM
ijtc-133	29	15	)	)	PUNCT
ijtc-133	29	16	which	which	PRON
ijtc-133	29	17	states	state	VERB
ijtc-133	29	18	that	that	SCONJ
ijtc-133	29	19	quality	quality	NOUN
ijtc-133	29	20	information	information	NOUN
ijtc-133	29	21	must	must	AUX
ijtc-133	29	22	have	have	VERB
ijtc-133	29	23	characteristics	characteristic	NOUN
ijtc-133	29	24	relevancy	relevancy	NOUN
ijtc-133	29	25	,	,	PUNCT
ijtc-133	29	26	accuracy	accuracy	NOUN
ijtc-133	29	27	,	,	PUNCT
ijtc-133	29	28	timeliness	timeliness	NOUN
ijtc-133	29	29	and	and	CCONJ
ijtc-133	29	30	completeness	completeness	NOUN
ijtc-133	29	31	.	.	PUNCT
ijtc-133	30	1	then	then	ADV
ijtc-133	30	2	hall	hall	PROPN
ijtc-133	30	3	(	(	PUNCT
ijtc-133	30	4	2011	2011	NUM
ijtc-133	30	5	)	)	PUNCT
ijtc-133	30	6	and	and	CCONJ
ijtc-133	30	7	hertati	hertati	NOUN
ijtc-133	30	8	(	(	PUNCT
ijtc-133	30	9	2015	2015	NUM
ijtc-133	30	10	)	)	PUNCT
ijtc-133	30	11	added	add	VERB
ijtc-133	30	12	that	that	SCONJ
ijtc-133	30	13	formalization	formalization	NOUN
ijtc-133	30	14	can	can	AUX
ijtc-133	30	15	be	be	AUX
ijtc-133	30	16	well	well	ADV
ijtc-133	30	17	integrated	integrate	VERB
ijtc-133	30	18	if	if	SCONJ
ijtc-133	30	19	the	the	DET
ijtc-133	30	20	measures	measure	NOUN
ijtc-133	30	21	of	of	ADP
ijtc-133	30	22	management	management	NOUN
ijtc-133	30	23	accounting	accounting	NOUN
ijtc-133	30	24	information	information	NOUN
ijtc-133	30	25	that	that	PRON
ijtc-133	30	26	function	function	VERB
ijtc-133	30	27	consist	consist	NOUN
ijtc-133	30	28	of	of	ADP
ijtc-133	30	29	relevance	relevance	NOUN
ijtc-133	30	30	,	,	PUNCT
ijtc-133	30	31	accuracy	accuracy	NOUN
ijtc-133	30	32	,	,	PUNCT
ijtc-133	30	33	timeliness	timeliness	NOUN
ijtc-133	30	34	,	,	PUNCT
ijtc-133	30	35	completeness	completeness	NOUN
ijtc-133	30	36	and	and	CCONJ
ijtc-133	30	37	summarizing	summarizing	NOUN
ijtc-133	30	38	.	.	PUNCT
ijtc-133	31	1	not	not	PART
ijtc-133	31	2	much	much	ADV
ijtc-133	31	3	different	different	ADJ
ijtc-133	31	4	,	,	PUNCT
ijtc-133	31	5	according	accord	VERB
ijtc-133	31	6	to	to	ADP
ijtc-133	31	7	mcmanus	mcmanus	PROPN
ijtc-133	31	8	&	&	CCONJ
ijtc-133	31	9	harper	harper	PROPN
ijtc-133	31	10	(	(	PUNCT
ijtc-133	31	11	2003	2003	NUM
ijtc-133	31	12	)	)	PUNCT
ijtc-133	31	13	and	and	CCONJ
ijtc-133	31	14	hertati	hertati	NOUN
ijtc-133	31	15	(	(	PUNCT
ijtc-133	31	16	2026	2026	NUM
ijtc-133	31	17	)	)	PUNCT
ijtc-133	31	18	,	,	PUNCT
ijtc-133	31	19	which	which	PRON
ijtc-133	31	20	states	state	VERB
ijtc-133	31	21	that	that	SCONJ
ijtc-133	31	22	the	the	DET
ijtc-133	31	23	basic	basic	ADJ
ijtc-133	31	24	key	key	NOUN
ijtc-133	31	25	in	in	ADP
ijtc-133	31	26	determining	determine	VERB
ijtc-133	31	27	functional	functional	ADJ
ijtc-133	31	28	information	information	NOUN
ijtc-133	31	29	is	be	AUX
ijtc-133	31	30	seen	see	VERB
ijtc-133	31	31	from	from	ADP
ijtc-133	31	32	determining	determine	VERB
ijtc-133	31	33	the	the	DET
ijtc-133	31	34	characteristics	characteristic	NOUN
ijtc-133	31	35	of	of	ADP
ijtc-133	31	36	the	the	DET
ijtc-133	31	37	information	information	NOUN
ijtc-133	31	38	function	function	NOUN
ijtc-133	31	39	,	,	PUNCT
ijtc-133	31	40	namely	namely	ADV
ijtc-133	31	41	relevant	relevant	ADJ
ijtc-133	31	42	,	,	PUNCT
ijtc-133	31	43	reliable	reliable	ADJ
ijtc-133	31	44	,	,	PUNCT
ijtc-133	31	45	complete	complete	ADJ
ijtc-133	31	46	,	,	PUNCT
ijtc-133	31	47	timely	timely	ADJ
ijtc-133	31	48	,	,	PUNCT
ijtc-133	31	49	understandable	understandable	ADJ
ijtc-133	31	50	,	,	PUNCT
ijtc-133	31	51	verifiable	verifiable	ADJ
ijtc-133	31	52	and	and	CCONJ
ijtc-133	31	53	accessible	accessible	ADJ
ijtc-133	31	54	.	.	PUNCT
ijtc-133	32	1	in	in	ADP
ijtc-133	32	2	line	line	NOUN
ijtc-133	32	3	with	with	ADP
ijtc-133	32	4	schermerhorn	schermerhorn	ADJ
ijtc-133	32	5	(	(	PUNCT
ijtc-133	32	6	2011	2011	NUM
ijtc-133	32	7	)	)	PUNCT
ijtc-133	32	8	and	and	CCONJ
ijtc-133	32	9	hertati	hertati	NOUN
ijtc-133	32	10	(	(	PUNCT
ijtc-133	32	11	2016	2016	NUM
ijtc-133	32	12	)	)	PUNCT
ijtc-133	32	13	,	,	PUNCT
ijtc-133	32	14	the	the	DET
ijtc-133	32	15	criteria	criterion	NOUN
ijtc-133	32	16	for	for	ADP
ijtc-133	32	17	quality	quality	NOUN
ijtc-133	32	18	information	information	NOUN
ijtc-133	32	19	consist	consist	VERB
ijtc-133	32	20	of	of	ADP
ijtc-133	32	21	timely	timely	ADJ
ijtc-133	32	22	,	,	PUNCT
ijtc-133	32	23	high	high	ADJ
ijtc-133	32	24	quality	quality	NOUN
ijtc-133	32	25	,	,	PUNCT
ijtc-133	32	26	complete	complete	ADJ
ijtc-133	32	27	,	,	PUNCT
ijtc-133	32	28	relevant	relevant	ADJ
ijtc-133	32	29	and	and	CCONJ
ijtc-133	32	30	understandable	understandable	ADJ
ijtc-133	32	31	.	.	PUNCT
ijtc-133	33	1	laudon	laudon	PROPN
ijtc-133	33	2	&	&	CCONJ
ijtc-133	33	3	laudon	laudon	PROPN
ijtc-133	33	4	(	(	PUNCT
ijtc-133	33	5	2014	2014	NUM
ijtc-133	33	6	)	)	PUNCT
ijtc-133	33	7	and	and	CCONJ
ijtc-133	33	8	hertati	hertati	NOUN
ijtc-133	33	9	,	,	PUNCT
ijtc-133	33	10	et	et	NOUN
ijtc-133	33	11	,	,	PUNCT
ijtc-133	33	12	all	all	PRON
ijtc-133	33	13	(	(	PUNCT
ijtc-133	33	14	2019	2019	NUM
ijtc-133	33	15	)	)	PUNCT
ijtc-133	33	16	emphasize	emphasize	VERB
ijtc-133	33	17	that	that	SCONJ
ijtc-133	33	18	accounting	accounting	NOUN
ijtc-133	33	19	information	information	NOUN
ijtc-133	33	20	systems	system	NOUN
ijtc-133	33	21	are	be	AUX
ijtc-133	33	22	important	important	ADJ
ijtc-133	33	23	for	for	ADP
ijtc-133	33	24	managers	manager	NOUN
ijtc-133	33	25	because	because	SCONJ
ijtc-133	33	26	most	most	ADJ
ijtc-133	33	27	organizations	organization	NOUN
ijtc-133	33	28	need	need	VERB
ijtc-133	33	29	a	a	DET
ijtc-133	33	30	management	management	NOUN
ijtc-133	33	31	accounting	accounting	NOUN
ijtc-133	33	32	system	system	NOUN
ijtc-133	33	33	in	in	ADP
ijtc-133	33	34	order	order	NOUN
ijtc-133	33	35	to	to	PART
ijtc-133	33	36	survive	survive	VERB
ijtc-133	33	37	and	and	CCONJ
ijtc-133	33	38	succeed	succeed	VERB
ijtc-133	33	39	.	.	PUNCT
ijtc-133	34	1	accounting	accounting	NOUN
ijtc-133	34	2	information	information	NOUN
ijtc-133	34	3	systems	system	NOUN
ijtc-133	34	4	can	can	AUX
ijtc-133	34	5	help	help	VERB
ijtc-133	34	6	organizations	organization	NOUN
ijtc-133	34	7	expand	expand	VERB
ijtc-133	34	8	their	their	PRON
ijtc-133	34	9	reach	reach	NOUN
ijtc-133	34	10	to	to	ADP
ijtc-133	34	11	remote	remote	ADJ
ijtc-133	34	12	locations	location	NOUN
ijtc-133	34	13	,	,	PUNCT
ijtc-133	34	14	acquire	acquire	VERB
ijtc-133	34	15	new	new	ADJ
ijtc-133	34	16	forms	form	NOUN
ijtc-133	34	17	and	and	CCONJ
ijtc-133	34	18	workflows	workflow	NOUN
ijtc-133	34	19	,	,	PUNCT
ijtc-133	34	20	and	and	CCONJ
ijtc-133	34	21	possibly	possibly	ADV
ijtc-133	34	22	change	change	VERB
ijtc-133	34	23	the	the	DET
ijtc-133	34	24	way	way	NOUN
ijtc-133	34	25	of	of	ADP
ijtc-133	34	26	doing	do	VERB
ijtc-133	34	27	business	business	NOUN
ijtc-133	34	28	.	.	PUNCT
ijtc-133	35	1	hertati	hertati	NOUN
ijtc-133	35	2	(	(	PUNCT
ijtc-133	35	3	2020	2020	NUM
ijtc-133	35	4	)	)	PUNCT
ijtc-133	35	5	states	state	VERB
ijtc-133	35	6	that	that	SCONJ
ijtc-133	35	7	the	the	DET
ijtc-133	35	8	management	management	NOUN
ijtc-133	35	9	accounting	accounting	NOUN
ijtc-133	35	10	information	information	NOUN
ijtc-133	35	11	system	system	NOUN
ijtc-133	35	12	is	be	AUX
ijtc-133	35	13	a	a	DET
ijtc-133	35	14	collection	collection	NOUN
ijtc-133	35	15	(	(	PUNCT
ijtc-133	35	16	integration	integration	NOUN
ijtc-133	35	17	)	)	PUNCT
ijtc-133	35	18	of	of	ADP
ijtc-133	35	19	sub	sub	NOUN
ijtc-133	35	20	-	-	NOUN
ijtc-133	35	21	systems	system	NOUN
ijtc-133	35	22	/	/	SYM
ijtc-133	35	23	components	component	NOUN
ijtc-133	35	24	,	,	PUNCT
ijtc-133	35	25	both	both	CCONJ
ijtc-133	35	26	physical	physical	ADJ
ijtc-133	35	27	and	and	CCONJ
ijtc-133	35	28	non	non	ADJ
ijtc-133	35	29	-	-	ADJ
ijtc-133	35	30	physical	physical	ADJ
ijtc-133	35	31	,	,	PUNCT
ijtc-133	35	32	which	which	PRON
ijtc-133	35	33	are	be	AUX
ijtc-133	35	34	interconnected	interconnected	ADJ
ijtc-133	35	35	and	and	CCONJ
ijtc-133	35	36	harmoniously	harmoniously	ADV
ijtc-133	35	37	work	work	VERB
ijtc-133	35	38	with	with	ADP
ijtc-133	35	39	each	each	DET
ijtc-133	35	40	other	other	ADJ
ijtc-133	35	41	to	to	PART
ijtc-133	35	42	process	process	VERB
ijtc-133	35	43	transaction	transaction	NOUN
ijtc-133	35	44	data	datum	NOUN
ijtc-133	35	45	related	relate	VERB
ijtc-133	35	46	to	to	ADP
ijtc-133	35	47	financial	financial	ADJ
ijtc-133	35	48	issues	issue	NOUN
ijtc-133	35	49	into	into	ADP
ijtc-133	35	50	financial	financial	ADJ
ijtc-133	35	51	information	information	NOUN
ijtc-133	35	52	.	.	PUNCT
ijtc-133	36	1	(	(	PUNCT
ijtc-133	36	2	susanto	susanto	NOUN
ijtc-133	36	3	,	,	PUNCT
ijtc-133	36	4	2013	2013	NUM
ijtc-133	36	5	)	)	PUNCT
ijtc-133	36	6	.	.	PUNCT
ijtc-133	37	1	a	a	DET
ijtc-133	37	2	quality	quality	NOUN
ijtc-133	37	3	information	information	NOUN
ijtc-133	37	4	system	system	NOUN
ijtc-133	37	5	can	can	AUX
ijtc-133	37	6	mean	mean	VERB
ijtc-133	37	7	a	a	DET
ijtc-133	37	8	successful	successful	ADJ
ijtc-133	37	9	(	(	PUNCT
ijtc-133	37	10	successful	successful	ADJ
ijtc-133	37	11	)	)	PUNCT
ijtc-133	37	12	or	or	CCONJ
ijtc-133	37	13	effective	effective	ADJ
ijtc-133	37	14	information	information	NOUN
ijtc-133	37	15	system	system	NOUN
ijtc-133	37	16	(	(	PUNCT
ijtc-133	37	17	delone	delone	PROPN
ijtc-133	37	18	&	&	CCONJ
ijtc-133	37	19	mclean	mclean	PROPN
ijtc-133	37	20	,	,	PUNCT
ijtc-133	37	21	2003	2003	NUM
ijtc-133	37	22	:	:	PUNCT
ijtc-133	38	1	hertati	hertati	NOUN
ijtc-133	38	2	,	,	PUNCT
ijtc-133	38	3	et	et	PROPN
ijtc-133	38	4	all	all	PRON
ijtc-133	38	5	,	,	PUNCT
ijtc-133	38	6	2020	2020	NUM
ijtc-133	38	7	)	)	PUNCT
ijtc-133	38	8	.	.	PUNCT
ijtc-133	39	1	stair	stair	NOUN
ijtc-133	39	2	&	&	CCONJ
ijtc-133	39	3	reynolds	reynolds	PROPN
ijtc-133	39	4	(	(	PUNCT
ijtc-133	39	5	2010	2010	NUM
ijtc-133	39	6	)	)	PUNCT
ijtc-133	39	7	and	and	CCONJ
ijtc-133	39	8	hertati	hertati	PROPN
ijtc-133	39	9	&	&	CCONJ
ijtc-133	39	10	safkaur	safkaur	PROPN
ijtc-133	39	11	(	(	PUNCT
ijtc-133	39	12	2020	2020	NUM
ijtc-133	39	13	)	)	PUNCT
ijtc-133	39	14	state	state	NOUN
ijtc-133	39	15	that	that	SCONJ
ijtc-133	39	16	information	information	NOUN
ijtc-133	39	17	systems	system	NOUN
ijtc-133	39	18	can	can	AUX
ijtc-133	39	19	function	function	VERB
ijtc-133	39	20	in	in	ADP
ijtc-133	39	21	terms	term	NOUN
ijtc-133	39	22	of	of	ADP
ijtc-133	39	23	being	be	AUX
ijtc-133	39	24	flexible	flexible	ADJ
ijtc-133	39	25	,	,	PUNCT
ijtc-133	39	26	efficient	efficient	ADJ
ijtc-133	39	27	,	,	PUNCT
ijtc-133	39	28	easily	easily	ADV
ijtc-133	39	29	accessible	accessible	ADJ
ijtc-133	39	30	and	and	CCONJ
ijtc-133	39	31	timely	timely	ADJ
ijtc-133	39	32	.	.	PUNCT
ijtc-133	40	1	the	the	DET
ijtc-133	40	2	same	same	ADJ
ijtc-133	40	3	thing	thing	NOUN
ijtc-133	40	4	was	be	AUX
ijtc-133	40	5	conveyed	convey	VERB
ijtc-133	40	6	by	by	ADP
ijtc-133	40	7	horan	horan	PROPN
ijtc-133	40	8	&	&	CCONJ
ijtc-133	40	9	abhichandani	abhichandani	PROPN
ijtc-133	40	10	(	(	PUNCT
ijtc-133	40	11	2006	2006	NUM
ijtc-133	40	12	)	)	PUNCT
ijtc-133	40	13	and	and	CCONJ
ijtc-133	40	14	hertati	hertati	NOUN
ijtc-133	40	15	,	,	PUNCT
ijtc-133	40	16	et	et	NOUN
ijtc-133	40	17	,	,	PUNCT
ijtc-133	40	18	all	all	PRON
ijtc-133	40	19	(	(	PUNCT
ijtc-133	40	20	2020	2020	NUM
ijtc-133	40	21	)	)	PUNCT
ijtc-133	40	22	that	that	SCONJ
ijtc-133	40	23	the	the	DET
ijtc-133	40	24	characteristics	characteristic	NOUN
ijtc-133	40	25	of	of	ADP
ijtc-133	40	26	information	information	NOUN
ijtc-133	40	27	system	system	NOUN
ijtc-133	40	28	quality	quality	NOUN
ijtc-133	40	29	consist	consist	NOUN
ijtc-133	40	30	of	of	ADP
ijtc-133	40	31	utility	utility	NOUN
ijtc-133	40	32	,	,	PUNCT
ijtc-133	40	33	reliability	reliability	NOUN
ijtc-133	40	34	,	,	PUNCT
ijtc-133	40	35	efficiency	efficiency	NOUN
ijtc-133	40	36	,	,	PUNCT
ijtc-133	40	37	customization	customization	NOUN
ijtc-133	40	38	and	and	CCONJ
ijtc-133	40	39	flexibility	flexibility	NOUN
ijtc-133	40	40	.	.	PUNCT
ijtc-133	41	1	then	then	ADV
ijtc-133	41	2	emphasized	emphasize	VERB
ijtc-133	41	3	by	by	ADP
ijtc-133	41	4	heidmann	heidmann	NOUN
ijtc-133	41	5	(	(	PUNCT
ijtc-133	41	6	2008	2008	NUM
ijtc-133	41	7	:	:	PUNCT
ijtc-133	41	8	87	87	NUM
ijtc-133	41	9	-	-	SYM
ijtc-133	41	10	90	90	NUM
ijtc-133	41	11	)	)	PUNCT
ijtc-133	41	12	that	that	SCONJ
ijtc-133	41	13	the	the	DET
ijtc-133	41	14	measure	measure	NOUN
ijtc-133	41	15	of	of	ADP
ijtc-133	41	16	the	the	DET
ijtc-133	41	17	quality	quality	NOUN
ijtc-133	41	18	of	of	ADP
ijtc-133	41	19	information	information	NOUN
ijtc-133	41	20	systems	system	NOUN
ijtc-133	41	21	is	be	AUX
ijtc-133	41	22	integration	integration	NOUN
ijtc-133	41	23	,	,	PUNCT
ijtc-133	41	24	flexibility	flexibility	NOUN
ijtc-133	41	25	,	,	PUNCT
ijtc-133	41	26	accessibility	accessibility	NOUN
ijtc-133	41	27	,	,	PUNCT
ijtc-133	41	28	formalization	formalization	NOUN
ijtc-133	41	29	and	and	CCONJ
ijtc-133	41	30	media	medium	NOUN
ijtc-133	41	31	richness	richness	NOUN
ijtc-133	41	32	.	.	PUNCT
ijtc-133	42	1	delone	delone	PROPN
ijtc-133	42	2	&	&	CCONJ
ijtc-133	42	3	mclean	mclean	PROPN
ijtc-133	42	4	(	(	PUNCT
ijtc-133	42	5	1992	1992	NUM
ijtc-133	42	6	)	)	PUNCT
ijtc-133	42	7	compile	compile	NOUN
ijtc-133	42	8	a	a	DET
ijtc-133	42	9	model	model	NOUN
ijtc-133	42	10	to	to	PART
ijtc-133	42	11	describe	describe	VERB
ijtc-133	42	12	the	the	DET
ijtc-133	42	13	success	success	NOUN
ijtc-133	42	14	of	of	ADP
ijtc-133	42	15	information	information	NOUN
ijtc-133	42	16	systems	system	NOUN
ijtc-133	42	17	,	,	PUNCT
ijtc-133	42	18	including	include	VERB
ijtc-133	42	19	system	system	NOUN
ijtc-133	42	20	quality	quality	NOUN
ijtc-133	42	21	,	,	PUNCT
ijtc-133	42	22	information	information	NOUN
ijtc-133	42	23	quality	quality	NOUN
ijtc-133	42	24	,	,	PUNCT
ijtc-133	42	25	use	use	NOUN
ijtc-133	42	26	,	,	PUNCT
ijtc-133	42	27	user	user	NOUN
ijtc-133	42	28	satisfaction	satisfaction	NOUN
ijtc-133	42	29	,	,	PUNCT
ijtc-133	42	30	individual	individual	ADJ
ijtc-133	42	31	impact	impact	NOUN
ijtc-133	42	32	and	and	CCONJ
ijtc-133	42	33	organizational	organizational	ADJ
ijtc-133	42	34	accounting	accounting	NOUN
ijtc-133	42	35	information	information	NOUN
ijtc-133	42	36	system	system	NOUN
ijtc-133	42	37	is	be	AUX
ijtc-133	42	38	built	build	VERB
ijtc-133	42	39	with	with	ADP
ijtc-133	42	40	the	the	DET
ijtc-133	42	41	main	main	ADJ
ijtc-133	42	42	objective	objective	NOUN
ijtc-133	42	43	to	to	PART
ijtc-133	42	44	manage	manage	VERB
ijtc-133	42	45	accounting	accounting	NOUN
ijtc-133	42	46	data	datum	NOUN
ijtc-133	42	47	coming	come	VERB
ijtc-133	42	48	from	from	ADP
ijtc-133	42	49	various	various	ADJ
ijtc-133	42	50	sources	source	NOUN
ijtc-133	42	51	into	into	ADP
ijtc-133	42	52	accounting	accounting	NOUN
ijtc-133	42	53	information	information	NOUN
ijtc-133	42	54	needed	need	VERB
ijtc-133	42	55	by	by	ADP
ijtc-133	42	56	various	various	ADJ
ijtc-133	42	57	parties	party	NOUN
ijtc-133	42	58	to	to	PART
ijtc-133	42	59	reduce	reduce	VERB
ijtc-133	42	60	risk	risk	NOUN
ijtc-133	42	61	during	during	ADP
ijtc-133	42	62	decision	decision	NOUN
ijtc-133	42	63	making	making	NOUN
ijtc-133	42	64	process	process	NOUN
ijtc-133	42	65	(	(	PUNCT
ijtc-133	42	66	azhar	azhar	PROPN
ijtc-133	42	67	susanto	susanto	PROPN
ijtc-133	42	68	,	,	PUNCT
ijtc-133	42	69	2013	2013	NUM
ijtc-133	42	70	)	)	PUNCT
ijtc-133	42	71	.	.	PUNCT
ijtc-133	43	1	accounting	accounting	NOUN
ijtc-133	43	2	systems	system	NOUN
ijtc-133	43	3	within	within	ADP
ijtc-133	43	4	the	the	DET
ijtc-133	43	5	company	company	NOUN
ijtc-133	43	6	can	can	AUX
ijtc-133	43	7	be	be	AUX
ijtc-133	43	8	classified	classify	VERB
ijtc-133	43	9	in	in	ADP
ijtc-133	43	10	2	2	NUM
ijtc-133	43	11	(	(	PUNCT
ijtc-133	43	12	two	two	NUM
ijtc-133	43	13	)	)	PUNCT
ijtc-133	43	14	subsystems	subsystem	NOUN
ijtc-133	43	15	,	,	PUNCT
ijtc-133	43	16	namely	namely	ADV
ijtc-133	43	17	financial	financial	ADJ
ijtc-133	43	18	accounting	accounting	NOUN
ijtc-133	43	19	information	information	NOUN
ijtc-133	43	20	system	system	NOUN
ijtc-133	43	21	and	and	CCONJ
ijtc-133	43	22	management	management	NOUN
ijtc-133	43	23	accounting	accounting	NOUN
ijtc-133	43	24	system	system	NOUN
ijtc-133	43	25	(	(	PUNCT
ijtc-133	43	26	bockholdt	bockholdt	ADJ
ijtc-133	43	27	,	,	PUNCT
ijtc-133	43	28	1999	1999	NUM
ijtc-133	43	29	)	)	PUNCT
ijtc-133	43	30	.	.	PUNCT
ijtc-133	44	1	the	the	DET
ijtc-133	44	2	financial	financial	ADJ
ijtc-133	44	3	accounting	accounting	NOUN
ijtc-133	44	4	system	system	NOUN
ijtc-133	44	5	is	be	AUX
ijtc-133	44	6	intended	intend	VERB
ijtc-133	44	7	for	for	ADP
ijtc-133	44	8	external	external	ADJ
ijtc-133	44	9	corporate	corporate	ADJ
ijtc-133	44	10	users	user	NOUN
ijtc-133	44	11	(	(	PUNCT
ijtc-133	44	12	kieso	kieso	NOUN
ijtc-133	44	13	,	,	PUNCT
ijtc-133	44	14	et.al	et.al	PROPN
ijtc-133	44	15	,	,	PUNCT
ijtc-133	44	16	20118	20118	NUM
ijtc-133	44	17	:	:	PUNCT
ijtc-133	44	18	top	top	ADJ
ijtc-133	44	19	management	management	NOUN
ijtc-133	44	20	support	support	NOUN
ijtc-133	44	21	functions	function	NOUN
ijtc-133	44	22	in	in	ADP
ijtc-133	44	23	higher	high	ADJ
ijtc-133	44	24	education	education	NOUN
ijtc-133	44	25	management	management	NOUN
ijtc-133	44	26	accounting	accounting	NOUN
ijtc-133	44	27	information	information	NOUN
ijtc-133	44	28	systems	system	NOUN
ijtc-133	44	29	hertati	hertati	NOUN
ijtc-133	44	30	,	,	PUNCT
ijtc-133	44	31	nazarudin	nazarudin	NOUN
ijtc-133	44	32	,	,	PUNCT
ijtc-133	44	33	&	&	CCONJ
ijtc-133	44	34	fery	fery	ADV
ijtc-133	44	35	212	212	NUM
ijtc-133	44	36	|	|	NOUN
ijtc-133	44	37	ilomata	ilomata	PROPN
ijtc-133	44	38	international	international	ADJ
ijtc-133	44	39	journal	journal	NOUN
ijtc-133	44	40	of	of	ADP
ijtc-133	44	41	tax	tax	PROPN
ijtc-133	44	42	&	&	CCONJ
ijtc-133	44	43	accounting	accounting	PROPN
ijtc-133	44	44	vol	vol	NOUN
ijtc-133	44	45	.	.	PROPN
ijtc-133	45	1	1	1	NUM
ijtc-133	46	1	no	no	NOUN
ijtc-133	46	2	.	.	NOUN
ijtc-133	46	3	4	4	NUM
ijtc-133	46	4	october	october	PROPN
ijtc-133	46	5	2020	2020	NUM
ijtc-133	46	6	hertati	hertati	NOUN
ijtc-133	46	7	,	,	PUNCT
ijtc-133	46	8	sumantri	sumantri	NOUN
ijtc-133	46	9	,	,	PUNCT
ijtc-133	46	10	20016	20016	NUM
ijtc-133	46	11	)	)	PUNCT
ijtc-133	46	12	while	while	SCONJ
ijtc-133	46	13	the	the	DET
ijtc-133	46	14	management	management	NOUN
ijtc-133	46	15	accounting	accounting	NOUN
ijtc-133	46	16	system	system	NOUN
ijtc-133	46	17	is	be	AUX
ijtc-133	46	18	for	for	ADP
ijtc-133	46	19	internal	internal	ADJ
ijtc-133	46	20	corporate	corporate	ADJ
ijtc-133	46	21	users	user	NOUN
ijtc-133	46	22	,	,	PUNCT
ijtc-133	46	23	such	such	ADJ
ijtc-133	46	24	as	as	ADP
ijtc-133	46	25	managers	manager	NOUN
ijtc-133	46	26	,	,	PUNCT
ijtc-133	46	27	executives	executive	NOUN
ijtc-133	46	28	and	and	CCONJ
ijtc-133	46	29	employees	employee	NOUN
ijtc-133	46	30	in	in	ADP
ijtc-133	46	31	decision	decision	NOUN
ijtc-133	46	32	making	making	NOUN
ijtc-133	46	33	(	(	PUNCT
ijtc-133	46	34	hansen	hansen	PROPN
ijtc-133	46	35	&	&	CCONJ
ijtc-133	46	36	mowen	mowen	PROPN
ijtc-133	46	37	,	,	PUNCT
ijtc-133	46	38	2007	2007	NUM
ijtc-133	46	39	)	)	PUNCT
ijtc-133	46	40	.	.	PUNCT
ijtc-133	47	1	hoq	hoq	AUX
ijtc-133	47	2	(	(	PUNCT
ijtc-133	47	3	2005	2005	NUM
ijtc-133	47	4	)	)	PUNCT
ijtc-133	47	5	states	state	VERB
ijtc-133	47	6	that	that	SCONJ
ijtc-133	47	7	a	a	DET
ijtc-133	47	8	management	management	NOUN
ijtc-133	47	9	accounting	accounting	NOUN
ijtc-133	47	10	system	system	NOUN
ijtc-133	47	11	provides	provide	VERB
ijtc-133	47	12	relevant	relevant	ADJ
ijtc-133	47	13	high	high	ADJ
ijtc-133	47	14	-	-	PUNCT
ijtc-133	47	15	quality	quality	NOUN
ijtc-133	47	16	information	information	NOUN
ijtc-133	47	17	managers	manager	NOUN
ijtc-133	47	18	to	to	PART
ijtc-133	47	19	make	make	VERB
ijtc-133	47	20	effective	effective	ADJ
ijtc-133	47	21	decisions	decision	NOUN
ijtc-133	47	22	to	to	PART
ijtc-133	47	23	achieve	achieve	VERB
ijtc-133	47	24	organizational	organizational	ADJ
ijtc-133	47	25	goals	goal	NOUN
ijtc-133	47	26	or	or	CCONJ
ijtc-133	47	27	objectives	objective	NOUN
ijtc-133	47	28	.	.	PUNCT
ijtc-133	48	1	a	a	DET
ijtc-133	48	2	quality	quality	NOUN
ijtc-133	48	3	management	management	NOUN
ijtc-133	48	4	accounting	accounting	NOUN
ijtc-133	48	5	system	system	NOUN
ijtc-133	48	6	has	have	VERB
ijtc-133	48	7	characteristics	characteristic	NOUN
ijtc-133	48	8	,	,	PUNCT
ijtc-133	48	9	integrated	integrated	ADJ
ijtc-133	48	10	,	,	PUNCT
ijtc-133	48	11	flexible	flexible	ADJ
ijtc-133	48	12	,	,	PUNCT
ijtc-133	48	13	accessibility	accessibility	NOUN
ijtc-133	48	14	,	,	PUNCT
ijtc-133	48	15	pormalization	pormalization	NOUN
ijtc-133	48	16	,	,	PUNCT
ijtc-133	48	17	richness	richness	NOUN
ijtc-133	48	18	media	medium	NOUN
ijtc-133	48	19	(	(	PUNCT
ijtc-133	48	20	heidmann	heidmann	NOUN
ijtc-133	48	21	,	,	PUNCT
ijtc-133	48	22	2008	2008	NUM
ijtc-133	48	23	)	)	PUNCT
ijtc-133	48	24	.	.	PUNCT
ijtc-133	49	1	a	a	DET
ijtc-133	49	2	quality	quality	NOUN
ijtc-133	49	3	management	management	NOUN
ijtc-133	49	4	accounting	accounting	NOUN
ijtc-133	49	5	system	system	NOUN
ijtc-133	49	6	produces	produce	VERB
ijtc-133	49	7	quality	quality	NOUN
ijtc-133	49	8	management	management	NOUN
ijtc-133	49	9	accounting	accounting	NOUN
ijtc-133	49	10	information	information	NOUN
ijtc-133	49	11	processing	processing	NOUN
ijtc-133	49	12	(	(	PUNCT
ijtc-133	49	13	heidmann	heidmann	NOUN
ijtc-133	49	14	,	,	PUNCT
ijtc-133	49	15	2008	2008	NUM
ijtc-133	49	16	:	:	PUNCT
ijtc-133	49	17	syafarudin	syafarudin	PROPN
ijtc-133	49	18	&	&	CCONJ
ijtc-133	49	19	herati	herati	PROPN
ijtc-133	49	20	,	,	PUNCT
ijtc-133	49	21	2018	2018	NUM
ijtc-133	49	22	)	)	PUNCT
ijtc-133	49	23	.	.	PUNCT
ijtc-133	50	1	quality	quality	NOUN
ijtc-133	50	2	management	management	NOUN
ijtc-133	50	3	accounting	accounting	NOUN
ijtc-133	50	4	information	information	NOUN
ijtc-133	50	5	has	have	VERB
ijtc-133	50	6	4	4	NUM
ijtc-133	50	7	(	(	PUNCT
ijtc-133	50	8	four	four	NUM
ijtc-133	50	9	)	)	PUNCT
ijtc-133	50	10	characteristics	characteristic	NOUN
ijtc-133	50	11	,	,	PUNCT
ijtc-133	50	12	relevance	relevance	NOUN
ijtc-133	50	13	,	,	PUNCT
ijtc-133	50	14	timeliness	timeliness	NOUN
ijtc-133	50	15	,	,	PUNCT
ijtc-133	50	16	accuracy	accuracy	NOUN
ijtc-133	50	17	,	,	PUNCT
ijtc-133	50	18	completeness	completeness	NOUN
ijtc-133	50	19	,	,	PUNCT
ijtc-133	50	20	summarization	summarization	NOUN
ijtc-133	50	21	(	(	PUNCT
ijtc-133	50	22	hall	hall	NOUN
ijtc-133	50	23	2011	2011	NUM
ijtc-133	50	24	)	)	PUNCT
ijtc-133	50	25	.	.	PUNCT
ijtc-133	51	1	the	the	DET
ijtc-133	51	2	phenomenon	phenomenon	NOUN
ijtc-133	51	3	states	state	VERB
ijtc-133	51	4	that	that	SCONJ
ijtc-133	51	5	in	in	ADP
ijtc-133	51	6	fact	fact	NOUN
ijtc-133	51	7	many	many	ADJ
ijtc-133	51	8	management	management	NOUN
ijtc-133	51	9	accounting	accounting	NOUN
ijtc-133	51	10	systems	system	NOUN
ijtc-133	51	11	are	be	AUX
ijtc-133	51	12	not	not	PART
ijtc-133	51	13	integrated	integrate	VERB
ijtc-133	51	14	.	.	PUNCT
ijtc-133	52	1	as	as	SCONJ
ijtc-133	52	2	stated	state	VERB
ijtc-133	52	3	by	by	ADP
ijtc-133	52	4	satria	satria	PROPN
ijtc-133	52	5	(	(	PUNCT
ijtc-133	52	6	2020	2020	NUM
ijtc-133	52	7	)	)	PUNCT
ijtc-133	52	8	,	,	PUNCT
ijtc-133	52	9	there	there	PRON
ijtc-133	52	10	are	be	VERB
ijtc-133	52	11	still	still	ADV
ijtc-133	52	12	many	many	ADJ
ijtc-133	52	13	teaching	teaching	NOUN
ijtc-133	52	14	staff	staff	NOUN
ijtc-133	52	15	who	who	PRON
ijtc-133	52	16	are	be	AUX
ijtc-133	52	17	categorized	categorize	VERB
ijtc-133	52	18	as	as	ADP
ijtc-133	52	19	weak	weak	ADJ
ijtc-133	52	20	economies	economy	NOUN
ijtc-133	52	21	because	because	SCONJ
ijtc-133	52	22	they	they	PRON
ijtc-133	52	23	are	be	AUX
ijtc-133	52	24	paid	pay	VERB
ijtc-133	52	25	cheaply	cheaply	ADV
ijtc-133	52	26	and	and	CCONJ
ijtc-133	52	27	are	be	AUX
ijtc-133	52	28	below	below	ADP
ijtc-133	52	29	the	the	DET
ijtc-133	52	30	minimum	minimum	ADJ
ijtc-133	52	31	necessities	necessity	NOUN
ijtc-133	52	32	of	of	ADP
ijtc-133	52	33	life	life	NOUN
ijtc-133	52	34	and	and	CCONJ
ijtc-133	52	35	social	social	ADJ
ijtc-133	52	36	welfare	welfare	NOUN
ijtc-133	52	37	security	security	NOUN
ijtc-133	52	38	.	.	PUNCT
ijtc-133	53	1	this	this	DET
ijtc-133	53	2	gap	gap	NOUN
ijtc-133	53	3	will	will	AUX
ijtc-133	53	4	be	be	AUX
ijtc-133	53	5	felt	feel	VERB
ijtc-133	53	6	between	between	ADP
ijtc-133	53	7	lecturers	lecturer	NOUN
ijtc-133	53	8	who	who	PRON
ijtc-133	53	9	are	be	AUX
ijtc-133	53	10	civil	civil	ADJ
ijtc-133	53	11	servants	servant	NOUN
ijtc-133	53	12	and	and	CCONJ
ijtc-133	53	13	serve	serve	VERB
ijtc-133	53	14	on	on	ADP
ijtc-133	53	15	state	state	NOUN
ijtc-133	53	16	campuses	campus	NOUN
ijtc-133	53	17	compared	compare	VERB
ijtc-133	53	18	to	to	ADP
ijtc-133	53	19	lecturers	lecturer	NOUN
ijtc-133	53	20	on	on	ADP
ijtc-133	53	21	private	private	ADJ
ijtc-133	53	22	campuses	campus	NOUN
ijtc-133	53	23	,	,	PUNCT
ijtc-133	53	24	especially	especially	ADV
ijtc-133	53	25	in	in	ADP
ijtc-133	53	26	the	the	DET
ijtc-133	53	27	midst	midst	NOUN
ijtc-133	53	28	of	of	ADP
ijtc-133	53	29	the	the	DET
ijtc-133	53	30	current	current	ADJ
ijtc-133	53	31	large	large	ADJ
ijtc-133	53	32	-	-	PUNCT
ijtc-133	53	33	scale	scale	NOUN
ijtc-133	53	34	social	social	ADJ
ijtc-133	53	35	restrictions	restriction	NOUN
ijtc-133	53	36	(	(	PUNCT
ijtc-133	53	37	psbb	psbb	NOUN
ijtc-133	53	38	)	)	PUNCT
ijtc-133	53	39	.	.	PUNCT
ijtc-133	54	1	the	the	DET
ijtc-133	54	2	salary	salary	NOUN
ijtc-133	54	3	of	of	ADP
ijtc-133	54	4	a	a	DET
ijtc-133	54	5	permanent	permanent	ADJ
ijtc-133	54	6	lecturer	lecturer	NOUN
ijtc-133	54	7	at	at	ADP
ijtc-133	54	8	the	the	DET
ijtc-133	54	9	indonesian	indonesian	PROPN
ijtc-133	54	10	institute	institute	PROPN
ijtc-133	54	11	of	of	ADP
ijtc-133	54	12	health	health	PROPN
ijtc-133	54	13	,	,	PUNCT
ijtc-133	54	14	a	a	DET
ijtc-133	54	15	private	private	ADJ
ijtc-133	54	16	university	university	NOUN
ijtc-133	54	17	in	in	ADP
ijtc-133	54	18	jakarta	jakarta	PROPN
ijtc-133	54	19	,	,	PUNCT
ijtc-133	54	20	is	be	AUX
ijtc-133	54	21	modest	modest	ADJ
ijtc-133	54	22	and	and	CCONJ
ijtc-133	54	23	receives	receive	VERB
ijtc-133	54	24	a	a	DET
ijtc-133	54	25	salary	salary	NOUN
ijtc-133	54	26	below	below	ADP
ijtc-133	54	27	the	the	DET
ijtc-133	54	28	minimum	minimum	NOUN
ijtc-133	54	29	wage	wage	NOUN
ijtc-133	54	30	standard	standard	NOUN
ijtc-133	54	31	.	.	PUNCT
ijtc-133	55	1	the	the	DET
ijtc-133	55	2	nominal	nominal	ADJ
ijtc-133	55	3	wages	wage	NOUN
ijtc-133	55	4	that	that	PRON
ijtc-133	55	5	have	have	AUX
ijtc-133	55	6	been	be	AUX
ijtc-133	55	7	set	set	VERB
ijtc-133	55	8	by	by	ADP
ijtc-133	55	9	the	the	DET
ijtc-133	55	10	province	province	NOUN
ijtc-133	55	11	of	of	ADP
ijtc-133	55	12	the	the	DET
ijtc-133	55	13	special	special	ADJ
ijtc-133	55	14	capital	capital	NOUN
ijtc-133	55	15	region	region	NOUN
ijtc-133	55	16	of	of	ADP
ijtc-133	55	17	jakarta	jakarta	PROPN
ijtc-133	55	18	in	in	ADP
ijtc-133	55	19	2020	2020	NUM
ijtc-133	55	20	are	be	AUX
ijtc-133	55	21	below	below	ADP
ijtc-133	55	22	the	the	DET
ijtc-133	55	23	provincial	provincial	ADJ
ijtc-133	55	24	minimum	minimum	NOUN
ijtc-133	55	25	wage	wage	NOUN
ijtc-133	55	26	(	(	PUNCT
ijtc-133	55	27	ump	ump	NOUN
ijtc-133	55	28	)	)	PUNCT
ijtc-133	55	29	of	of	ADP
ijtc-133	55	30	idr	idr	PROPN
ijtc-133	55	31	4,276,349.906	4,276,349.906	NUM
ijtc-133	55	32	per	per	ADP
ijtc-133	55	33	month	month	NOUN
ijtc-133	55	34	.	.	PUNCT
ijtc-133	56	1	in	in	ADP
ijtc-133	56	2	addition	addition	NOUN
ijtc-133	56	3	to	to	ADP
ijtc-133	56	4	receiving	receive	VERB
ijtc-133	56	5	low	low	ADJ
ijtc-133	56	6	salaries	salary	NOUN
ijtc-133	56	7	,	,	PUNCT
ijtc-133	56	8	payments	payment	NOUN
ijtc-133	56	9	are	be	AUX
ijtc-133	56	10	always	always	ADV
ijtc-133	56	11	late	late	ADJ
ijtc-133	56	12	,	,	PUNCT
ijtc-133	56	13	sometimes	sometimes	ADV
ijtc-133	56	14	past	past	ADP
ijtc-133	56	15	a	a	DET
ijtc-133	56	16	month	month	NOUN
ijtc-133	56	17	.	.	PUNCT
ijtc-133	57	1	entering	enter	VERB
ijtc-133	57	2	2020	2020	NUM
ijtc-133	57	3	,	,	PUNCT
ijtc-133	57	4	the	the	DET
ijtc-133	57	5	campus	campus	NOUN
ijtc-133	57	6	,	,	PUNCT
ijtc-133	57	7	in	in	ADP
ijtc-133	57	8	this	this	DET
ijtc-133	57	9	case	case	NOUN
ijtc-133	57	10	the	the	DET
ijtc-133	57	11	nusa	nusa	PROPN
ijtc-133	57	12	bhakti	bhakti	PROPN
ijtc-133	57	13	husada	husada	PROPN
ijtc-133	57	14	foundation	foundation	PROPN
ijtc-133	57	15	,	,	PUNCT
ijtc-133	57	16	has	have	AUX
ijtc-133	57	17	never	never	ADV
ijtc-133	57	18	paid	pay	VERB
ijtc-133	57	19	all	all	DET
ijtc-133	57	20	employees	employee	NOUN
ijtc-133	57	21	.	.	PUNCT
ijtc-133	58	1	then	then	ADV
ijtc-133	58	2	zakiyudin	zakiyudin	PROPN
ijtc-133	58	3	(	(	PUNCT
ijtc-133	58	4	2020	2020	NUM
ijtc-133	58	5	)	)	PUNCT
ijtc-133	58	6	stated	state	VERB
ijtc-133	58	7	that	that	SCONJ
ijtc-133	58	8	the	the	DET
ijtc-133	58	9	fate	fate	NOUN
ijtc-133	58	10	of	of	ADP
ijtc-133	58	11	pts	pt	NOUN
ijtc-133	58	12	lecturers	lecturer	NOUN
ijtc-133	58	13	,	,	PUNCT
ijtc-133	58	14	which	which	PRON
ijtc-133	58	15	was	be	AUX
ijtc-133	58	16	already	already	ADV
ijtc-133	58	17	difficult	difficult	ADJ
ijtc-133	58	18	before	before	ADP
ijtc-133	58	19	the	the	DET
ijtc-133	58	20	covid-19	covid-19	PROPN
ijtc-133	58	21	incident	incident	NOUN
ijtc-133	58	22	,	,	PUNCT
ijtc-133	58	23	became	become	VERB
ijtc-133	58	24	increasingly	increasingly	ADV
ijtc-133	58	25	difficult	difficult	ADJ
ijtc-133	58	26	because	because	SCONJ
ijtc-133	58	27	of	of	ADP
ijtc-133	58	28	the	the	DET
ijtc-133	58	29	impact	impact	NOUN
ijtc-133	58	30	of	of	ADP
ijtc-133	58	31	this	this	DET
ijtc-133	58	32	pandemic	pandemic	NOUN
ijtc-133	58	33	.	.	PUNCT
ijtc-133	59	1	that	that	PRON
ijtc-133	59	2	is	be	AUX
ijtc-133	59	3	especially	especially	ADV
ijtc-133	59	4	true	true	ADJ
ijtc-133	59	5	in	in	ADP
ijtc-133	59	6	the	the	DET
ijtc-133	59	7	payroll	payroll	NOUN
ijtc-133	59	8	area	area	NOUN
ijtc-133	59	9	.	.	PUNCT
ijtc-133	60	1	currently	currently	ADV
ijtc-133	60	2	,	,	PUNCT
ijtc-133	60	3	according	accord	VERB
ijtc-133	60	4	to	to	ADP
ijtc-133	60	5	zaki	zaki	NOUN
ijtc-133	60	6	,	,	PUNCT
ijtc-133	60	7	many	many	ADJ
ijtc-133	60	8	lecturers	lecturer	NOUN
ijtc-133	60	9	at	at	ADP
ijtc-133	60	10	private	private	ADJ
ijtc-133	60	11	universities	university	NOUN
ijtc-133	60	12	are	be	AUX
ijtc-133	60	13	only	only	ADV
ijtc-133	60	14	paid	pay	VERB
ijtc-133	60	15	rp	rp	NOUN
ijtc-133	60	16	.	.	PROPN
ijtc-133	61	1	300	300	NUM
ijtc-133	61	2	thousand	thousand	NUM
ijtc-133	61	3	per	per	ADP
ijtc-133	61	4	month	month	NOUN
ijtc-133	61	5	,	,	PUNCT
ijtc-133	61	6	and	and	CCONJ
ijtc-133	61	7	some	some	PRON
ijtc-133	61	8	are	be	AUX
ijtc-133	61	9	only	only	ADV
ijtc-133	61	10	rp	rp	NOUN
ijtc-133	61	11	.	.	PROPN
ijtc-133	62	1	250	250	NUM
ijtc-133	62	2	thousand	thousand	NUM
ijtc-133	62	3	.	.	PUNCT
ijtc-133	63	1	in	in	ADP
ijtc-133	63	2	the	the	DET
ijtc-133	63	3	midst	midst	NOUN
ijtc-133	63	4	of	of	ADP
ijtc-133	63	5	a	a	DET
ijtc-133	63	6	covid-19	covid-19	PROPN
ijtc-133	63	7	situation	situation	NOUN
ijtc-133	63	8	like	like	ADP
ijtc-133	63	9	this	this	PRON
ijtc-133	63	10	,	,	PUNCT
ijtc-133	63	11	the	the	DET
ijtc-133	63	12	condition	condition	NOUN
ijtc-133	63	13	is	be	AUX
ijtc-133	63	14	getting	get	VERB
ijtc-133	63	15	worse	bad	ADJ
ijtc-133	63	16	because	because	SCONJ
ijtc-133	63	17	many	many	ADJ
ijtc-133	63	18	private	private	ADJ
ijtc-133	63	19	universities	university	NOUN
ijtc-133	63	20	are	be	AUX
ijtc-133	63	21	unable	unable	ADJ
ijtc-133	63	22	to	to	PART
ijtc-133	63	23	pay	pay	VERB
ijtc-133	63	24	their	their	PRON
ijtc-133	63	25	salaries	salary	NOUN
ijtc-133	63	26	.	.	PUNCT
ijtc-133	64	1	for	for	ADP
ijtc-133	64	2	this	this	DET
ijtc-133	64	3	reason	reason	NOUN
ijtc-133	64	4	,	,	PUNCT
ijtc-133	64	5	the	the	DET
ijtc-133	64	6	lecturer	lecturer	NOUN
ijtc-133	64	7	hopes	hope	VERB
ijtc-133	64	8	that	that	SCONJ
ijtc-133	64	9	the	the	DET
ijtc-133	64	10	government	government	NOUN
ijtc-133	64	11	will	will	AUX
ijtc-133	64	12	have	have	VERB
ijtc-133	64	13	more	more	ADJ
ijtc-133	64	14	role	role	NOUN
ijtc-133	64	15	,	,	PUNCT
ijtc-133	64	16	especially	especially	ADV
ijtc-133	64	17	the	the	DET
ijtc-133	64	18	ministry	ministry	PROPN
ijtc-133	64	19	of	of	ADP
ijtc-133	64	20	education	education	PROPN
ijtc-133	64	21	and	and	CCONJ
ijtc-133	64	22	culture	culture	NOUN
ijtc-133	64	23	(	(	PUNCT
ijtc-133	64	24	kemendikbud	kemendikbud	PROPN
ijtc-133	64	25	)	)	PUNCT
ijtc-133	64	26	to	to	PART
ijtc-133	64	27	pay	pay	VERB
ijtc-133	64	28	more	more	ADJ
ijtc-133	64	29	attention	attention	NOUN
ijtc-133	64	30	to	to	ADP
ijtc-133	64	31	the	the	DET
ijtc-133	64	32	fate	fate	NOUN
ijtc-133	64	33	of	of	ADP
ijtc-133	64	34	the	the	DET
ijtc-133	64	35	lecturers	lecturer	NOUN
ijtc-133	64	36	at	at	ADP
ijtc-133	64	37	pts	pt	NOUN
ijtc-133	64	38	.	.	PUNCT
ijtc-133	65	1	the	the	DET
ijtc-133	65	2	government	government	NOUN
ijtc-133	65	3	,	,	PUNCT
ijtc-133	65	4	especially	especially	ADV
ijtc-133	65	5	the	the	DET
ijtc-133	65	6	ministry	ministry	PROPN
ijtc-133	65	7	of	of	ADP
ijtc-133	65	8	education	education	PROPN
ijtc-133	65	9	and	and	CCONJ
ijtc-133	65	10	culture	culture	NOUN
ijtc-133	65	11	must	must	AUX
ijtc-133	65	12	participate	participate	VERB
ijtc-133	65	13	to	to	PART
ijtc-133	65	14	find	find	VERB
ijtc-133	65	15	the	the	DET
ijtc-133	65	16	right	right	ADJ
ijtc-133	65	17	solution	solution	NOUN
ijtc-133	65	18	so	so	SCONJ
ijtc-133	65	19	that	that	SCONJ
ijtc-133	65	20	the	the	DET
ijtc-133	65	21	lecturers	lecturer	NOUN
ijtc-133	65	22	'	'	PART
ijtc-133	65	23	income	income	NOUN
ijtc-133	65	24	is	be	AUX
ijtc-133	65	25	not	not	PART
ijtc-133	65	26	lost	lose	VERB
ijtc-133	65	27	.	.	PUNCT
ijtc-133	66	1	the	the	DET
ijtc-133	66	2	role	role	NOUN
ijtc-133	66	3	of	of	ADP
ijtc-133	66	4	the	the	DET
ijtc-133	66	5	ministry	ministry	PROPN
ijtc-133	66	6	of	of	ADP
ijtc-133	66	7	education	education	NOUN
ijtc-133	66	8	and	and	CCONJ
ijtc-133	66	9	culture	culture	NOUN
ijtc-133	66	10	in	in	ADP
ijtc-133	66	11	pts	pt	NOUN
ijtc-133	66	12	is	be	AUX
ijtc-133	66	13	still	still	ADV
ijtc-133	66	14	very	very	ADV
ijtc-133	66	15	minimal	minimal	ADJ
ijtc-133	66	16	,	,	PUNCT
ijtc-133	66	17	especially	especially	ADV
ijtc-133	66	18	its	its	PRON
ijtc-133	66	19	attention	attention	NOUN
ijtc-133	66	20	to	to	ADP
ijtc-133	66	21	the	the	DET
ijtc-133	66	22	welfare	welfare	NOUN
ijtc-133	66	23	of	of	ADP
ijtc-133	66	24	its	its	PRON
ijtc-133	66	25	lecturers	lecturer	NOUN
ijtc-133	66	26	.	.	PUNCT
ijtc-133	67	1	this	this	PRON
ijtc-133	67	2	can	can	AUX
ijtc-133	67	3	be	be	AUX
ijtc-133	67	4	seen	see	VERB
ijtc-133	67	5	from	from	ADP
ijtc-133	67	6	the	the	DET
ijtc-133	67	7	absence	absence	NOUN
ijtc-133	67	8	of	of	ADP
ijtc-133	67	9	standardization	standardization	NOUN
ijtc-133	67	10	of	of	ADP
ijtc-133	67	11	lecturers	lecturer	NOUN
ijtc-133	67	12	'	'	PART
ijtc-133	67	13	salaries	salary	NOUN
ijtc-133	67	14	at	at	ADP
ijtc-133	67	15	pts	pt	NOUN
ijtc-133	67	16	.	.	PUNCT
ijtc-133	67	17	lecturer	lecturer	NOUN
ijtc-133	67	18	payroll	payroll	NOUN
ijtc-133	67	19	system	system	NOUN
ijtc-133	67	20	in	in	ADP
ijtc-133	67	21	state	state	NOUN
ijtc-133	67	22	universities	university	NOUN
ijtc-133	67	23	(	(	PUNCT
ijtc-133	67	24	ptn	ptn	PROPN
ijtc-133	67	25	)	)	PUNCT
ijtc-133	67	26	.	.	PUNCT
ijtc-133	68	1	the	the	DET
ijtc-133	68	2	management	management	NOUN
ijtc-133	68	3	accounting	accounting	NOUN
ijtc-133	68	4	system	system	NOUN
ijtc-133	68	5	in	in	ADP
ijtc-133	68	6	state	state	NOUN
ijtc-133	68	7	-	-	PUNCT
ijtc-133	68	8	owned	own	VERB
ijtc-133	68	9	enterprises	enterprise	NOUN
ijtc-133	68	10	is	be	AUX
ijtc-133	68	11	not	not	PART
ijtc-133	68	12	qualified	qualified	ADJ
ijtc-133	68	13	because	because	SCONJ
ijtc-133	68	14	the	the	DET
ijtc-133	68	15	management	management	NOUN
ijtc-133	68	16	accounting	accounting	NOUN
ijtc-133	68	17	system	system	NOUN
ijtc-133	68	18	is	be	AUX
ijtc-133	68	19	not	not	PART
ijtc-133	68	20	integrated	integrate	VERB
ijtc-133	68	21	,	,	PUNCT
ijtc-133	68	22	inflexible	inflexible	ADJ
ijtc-133	68	23	,	,	PUNCT
ijtc-133	68	24	inaccessible	inaccessible	ADJ
ijtc-133	68	25	,	,	PUNCT
ijtc-133	68	26	unreliable	unreliable	ADJ
ijtc-133	68	27	,	,	PUNCT
ijtc-133	68	28	so	so	SCONJ
ijtc-133	68	29	that	that	SCONJ
ijtc-133	68	30	it	it	PRON
ijtc-133	68	31	is	be	AUX
ijtc-133	68	32	feared	fear	VERB
ijtc-133	68	33	that	that	SCONJ
ijtc-133	68	34	it	it	PRON
ijtc-133	68	35	is	be	AUX
ijtc-133	68	36	wrong	wrong	ADJ
ijtc-133	68	37	in	in	ADP
ijtc-133	68	38	decision	decision	NOUN
ijtc-133	68	39	making	make	VERB
ijtc-133	68	40	and	and	CCONJ
ijtc-133	68	41	has	have	VERB
ijtc-133	68	42	an	an	DET
ijtc-133	68	43	impact	impact	NOUN
ijtc-133	68	44	on	on	ADP
ijtc-133	68	45	the	the	DET
ijtc-133	68	46	quality	quality	NOUN
ijtc-133	68	47	of	of	ADP
ijtc-133	68	48	management	management	NOUN
ijtc-133	68	49	accounting	accounting	NOUN
ijtc-133	68	50	information	information	NOUN
ijtc-133	68	51	produced	produce	VERB
ijtc-133	68	52	.	.	PUNCT
ijtc-133	69	1	the	the	DET
ijtc-133	69	2	phenomenon	phenomenon	NOUN
ijtc-133	69	3	of	of	ADP
ijtc-133	69	4	accounting	account	VERB
ijtc-133	69	5	information	information	NOUN
ijtc-133	69	6	in	in	ADP
ijtc-133	69	7	indonesia	indonesia	PROPN
ijtc-133	69	8	has	have	AUX
ijtc-133	69	9	not	not	PART
ijtc-133	69	10	fulfilled	fulfil	VERB
ijtc-133	69	11	the	the	DET
ijtc-133	69	12	characteristics	characteristic	NOUN
ijtc-133	69	13	of	of	ADP
ijtc-133	69	14	accounting	accounting	NOUN
ijtc-133	69	15	information	information	NOUN
ijtc-133	69	16	that	that	PRON
ijtc-133	69	17	function	function	VERB
ijtc-133	69	18	properly	properly	ADV
ijtc-133	69	19	as	as	SCONJ
ijtc-133	69	20	suggested	suggest	VERB
ijtc-133	69	21	by	by	ADP
ijtc-133	69	22	the	the	DET
ijtc-133	69	23	modification	modification	NOUN
ijtc-133	69	24	of	of	ADP
ijtc-133	69	25	production	production	NOUN
ijtc-133	69	26	,	,	PUNCT
ijtc-133	69	27	financial	financial	ADJ
ijtc-133	69	28	control	control	NOUN
ijtc-133	69	29	and	and	CCONJ
ijtc-133	69	30	quality	quality	NOUN
ijtc-133	69	31	management	management	NOUN
ijtc-133	69	32	accounting	accounting	NOUN
ijtc-133	69	33	systems	system	NOUN
ijtc-133	69	34	carried	carry	VERB
ijtc-133	69	35	out	out	ADP
ijtc-133	69	36	in	in	ADP
ijtc-133	69	37	brazil	brazil	PROPN
ijtc-133	69	38	.	.	PUNCT
ijtc-133	70	1	modification	modification	NOUN
ijtc-133	70	2	of	of	ADP
ijtc-133	70	3	production	production	NOUN
ijtc-133	70	4	control	control	NOUN
ijtc-133	70	5	,	,	PUNCT
ijtc-133	70	6	financial	financial	ADJ
ijtc-133	70	7	and	and	CCONJ
ijtc-133	70	8	quality	quality	NOUN
ijtc-133	70	9	management	management	NOUN
ijtc-133	70	10	accounting	accounting	NOUN
ijtc-133	70	11	systems	system	NOUN
ijtc-133	70	12	.	.	PUNCT
ijtc-133	71	1	jarvenpaa	jarvenpaa	PROPN
ijtc-133	71	2	&	&	CCONJ
ijtc-133	71	3	ives	ive	NOUN
ijtc-133	71	4	(	(	PUNCT
ijtc-133	71	5	1991	1991	NUM
ijtc-133	71	6	)	)	PUNCT
ijtc-133	71	7	and	and	CCONJ
ijtc-133	71	8	hertati	hertati	NOUN
ijtc-133	71	9	&	&	CCONJ
ijtc-133	71	10	syafarudin	syafarudin	PROPN
ijtc-133	71	11	(	(	PUNCT
ijtc-133	71	12	2019	2019	NUM
ijtc-133	71	13	)	)	PUNCT
ijtc-133	71	14	in	in	ADP
ijtc-133	71	15	their	their	PRON
ijtc-133	71	16	research	research	NOUN
ijtc-133	71	17	revealed	reveal	VERB
ijtc-133	71	18	that	that	SCONJ
ijtc-133	71	19	top	top	ADJ
ijtc-133	71	20	management	management	NOUN
ijtc-133	71	21	support	support	NOUN
ijtc-133	71	22	can	can	AUX
ijtc-133	71	23	be	be	AUX
ijtc-133	71	24	in	in	ADP
ijtc-133	71	25	the	the	DET
ijtc-133	71	26	form	form	NOUN
ijtc-133	71	27	of	of	ADP
ijtc-133	71	28	participation	participation	NOUN
ijtc-133	71	29	and	and	CCONJ
ijtc-133	71	30	involvement	involvement	NOUN
ijtc-133	71	31	of	of	ADP
ijtc-133	71	32	top	top	ADJ
ijtc-133	71	33	management	management	NOUN
ijtc-133	71	34	in	in	ADP
ijtc-133	71	35	the	the	DET
ijtc-133	71	36	development	development	NOUN
ijtc-133	71	37	of	of	ADP
ijtc-133	71	38	accounting	accounting	NOUN
ijtc-133	71	39	information	information	NOUN
ijtc-133	71	40	systems	system	NOUN
ijtc-133	71	41	.	.	PUNCT
ijtc-133	72	1	with	with	ADP
ijtc-133	72	2	the	the	DET
ijtc-133	72	3	participation	participation	NOUN
ijtc-133	72	4	and	and	CCONJ
ijtc-133	72	5	top	top	ADJ
ijtc-133	72	6	management	management	NOUN
ijtc-133	72	7	support	support	NOUN
ijtc-133	72	8	functions	function	NOUN
ijtc-133	72	9	in	in	ADP
ijtc-133	72	10	higher	high	ADJ
ijtc-133	72	11	education	education	NOUN
ijtc-133	72	12	management	management	NOUN
ijtc-133	72	13	accounting	accounting	NOUN
ijtc-133	72	14	information	information	NOUN
ijtc-133	72	15	systems	system	NOUN
ijtc-133	72	16	hertati	hertati	NOUN
ijtc-133	72	17	,	,	PUNCT
ijtc-133	72	18	nazarudin	nazarudin	NOUN
ijtc-133	72	19	,	,	PUNCT
ijtc-133	72	20	&	&	CCONJ
ijtc-133	72	21	fery	fery	PROPN
ijtc-133	72	22	213	213	NUM
ijtc-133	72	23	|	|	ADV
ijtc-133	72	24	ilomata	ilomata	NOUN
ijtc-133	72	25	international	international	ADJ
ijtc-133	72	26	journal	journal	NOUN
ijtc-133	72	27	of	of	ADP
ijtc-133	72	28	tax	tax	PROPN
ijtc-133	72	29	&	&	CCONJ
ijtc-133	72	30	accounting	accounting	PROPN
ijtc-133	72	31	vol	vol	NOUN
ijtc-133	72	32	.	.	PROPN
ijtc-133	73	1	1	1	NUM
ijtc-133	74	1	no	no	NOUN
ijtc-133	74	2	.	.	NOUN
ijtc-133	74	3	4	4	NUM
ijtc-133	74	4	october	october	PROPN
ijtc-133	74	5	2020	2020	NUM
ijtc-133	74	6	involvement	involvement	NOUN
ijtc-133	74	7	of	of	ADP
ijtc-133	74	8	superiors	superior	NOUN
ijtc-133	74	9	in	in	ADP
ijtc-133	74	10	terms	term	NOUN
ijtc-133	74	11	of	of	ADP
ijtc-133	74	12	project	project	NOUN
ijtc-133	74	13	progress	progress	NOUN
ijtc-133	74	14	and	and	CCONJ
ijtc-133	74	15	providing	provide	VERB
ijtc-133	74	16	the	the	DET
ijtc-133	74	17	necessary	necessary	ADJ
ijtc-133	74	18	resources	resource	NOUN
ijtc-133	75	1	,	,	PUNCT
ijtc-133	75	2	it	it	PRON
ijtc-133	75	3	will	will	AUX
ijtc-133	75	4	be	be	AUX
ijtc-133	75	5	able	able	ADJ
ijtc-133	75	6	to	to	PART
ijtc-133	75	7	determine	determine	VERB
ijtc-133	75	8	the	the	DET
ijtc-133	75	9	successful	successful	ADJ
ijtc-133	75	10	implementation	implementation	NOUN
ijtc-133	75	11	of	of	ADP
ijtc-133	75	12	the	the	DET
ijtc-133	75	13	functions	function	NOUN
ijtc-133	75	14	of	of	ADP
ijtc-133	75	15	a	a	DET
ijtc-133	75	16	system	system	NOUN
ijtc-133	75	17	.	.	PUNCT
ijtc-133	76	1	if	if	SCONJ
ijtc-133	76	2	an	an	DET
ijtc-133	76	3	organization	organization	NOUN
ijtc-133	76	4	in	in	ADP
ijtc-133	76	5	implementing	implement	VERB
ijtc-133	76	6	the	the	DET
ijtc-133	76	7	system	system	NOUN
ijtc-133	76	8	,	,	PUNCT
ijtc-133	76	9	the	the	DET
ijtc-133	76	10	absence	absence	NOUN
ijtc-133	76	11	of	of	ADP
ijtc-133	76	12	top	top	ADJ
ijtc-133	76	13	management	management	NOUN
ijtc-133	76	14	support	support	NOUN
ijtc-133	76	15	,	,	PUNCT
ijtc-133	76	16	this	this	DET
ijtc-133	76	17	goal	goal	NOUN
ijtc-133	76	18	will	will	AUX
ijtc-133	76	19	not	not	PART
ijtc-133	76	20	be	be	AUX
ijtc-133	76	21	achieved	achieve	VERB
ijtc-133	76	22	.	.	PUNCT
ijtc-133	77	1	agree	agree	VERB
ijtc-133	77	2	with	with	ADP
ijtc-133	77	3	masrek	masrek	PROPN
ijtc-133	77	4	et	et	PROPN
ijtc-133	77	5	al	al	PROPN
ijtc-133	77	6	.	.	PROPN
ijtc-133	78	1	(	(	PUNCT
ijtc-133	78	2	2009	2009	NUM
ijtc-133	78	3	)	)	PUNCT
ijtc-133	78	4	in	in	ADP
ijtc-133	78	5	their	their	PRON
ijtc-133	78	6	research	research	NOUN
ijtc-133	78	7	that	that	SCONJ
ijtc-133	78	8	top	top	ADJ
ijtc-133	78	9	management	management	NOUN
ijtc-133	78	10	support	support	NOUN
ijtc-133	78	11	can	can	AUX
ijtc-133	78	12	be	be	AUX
ijtc-133	78	13	in	in	ADP
ijtc-133	78	14	the	the	DET
ijtc-133	78	15	form	form	NOUN
ijtc-133	78	16	of	of	ADP
ijtc-133	78	17	providing	provide	VERB
ijtc-133	78	18	the	the	DET
ijtc-133	78	19	resources	resource	NOUN
ijtc-133	78	20	needed	need	VERB
ijtc-133	78	21	in	in	ADP
ijtc-133	78	22	developing	develop	VERB
ijtc-133	78	23	information	information	NOUN
ijtc-133	78	24	systems	system	NOUN
ijtc-133	78	25	in	in	ADP
ijtc-133	78	26	the	the	DET
ijtc-133	78	27	form	form	NOUN
ijtc-133	78	28	of	of	ADP
ijtc-133	78	29	time	time	NOUN
ijtc-133	78	30	,	,	PUNCT
ijtc-133	78	31	location	location	NOUN
ijtc-133	78	32	,	,	PUNCT
ijtc-133	78	33	infrastructure	infrastructure	NOUN
ijtc-133	78	34	and	and	CCONJ
ijtc-133	78	35	human	human	ADJ
ijtc-133	78	36	resources	resource	NOUN
ijtc-133	78	37	.	.	PUNCT
ijtc-133	79	1	it	it	PRON
ijtc-133	79	2	can	can	AUX
ijtc-133	79	3	be	be	AUX
ijtc-133	79	4	seen	see	VERB
ijtc-133	79	5	that	that	SCONJ
ijtc-133	79	6	top	top	ADJ
ijtc-133	79	7	management	management	NOUN
ijtc-133	79	8	supports	support	VERB
ijtc-133	79	9	the	the	DET
ijtc-133	79	10	use	use	NOUN
ijtc-133	79	11	of	of	ADP
ijtc-133	79	12	information	information	NOUN
ijtc-133	79	13	systems	system	NOUN
ijtc-133	79	14	as	as	ADP
ijtc-133	79	15	a	a	DET
ijtc-133	79	16	means	means	NOUN
ijtc-133	79	17	of	of	ADP
ijtc-133	79	18	alignment	alignment	NOUN
ijtc-133	79	19	.	.	PUNCT
ijtc-133	80	1	the	the	DET
ijtc-133	80	2	development	development	NOUN
ijtc-133	80	3	of	of	ADP
ijtc-133	80	4	information	information	NOUN
ijtc-133	80	5	systems	system	NOUN
ijtc-133	80	6	in	in	ADP
ijtc-133	80	7	many	many	ADJ
ijtc-133	80	8	literature	literature	NOUN
ijtc-133	80	9	studies	study	NOUN
ijtc-133	80	10	is	be	AUX
ijtc-133	80	11	inseparable	inseparable	ADJ
ijtc-133	80	12	from	from	ADP
ijtc-133	80	13	top	top	ADJ
ijtc-133	80	14	management	management	NOUN
ijtc-133	80	15	support	support	NOUN
ijtc-133	80	16	in	in	ADP
ijtc-133	80	17	the	the	DET
ijtc-133	80	18	form	form	NOUN
ijtc-133	80	19	of	of	ADP
ijtc-133	80	20	providing	provide	VERB
ijtc-133	80	21	direction	direction	NOUN
ijtc-133	80	22	,	,	PUNCT
ijtc-133	80	23	authority	authority	NOUN
ijtc-133	80	24	and	and	CCONJ
ijtc-133	80	25	provision	provision	NOUN
ijtc-133	80	26	of	of	ADP
ijtc-133	80	27	resources	resource	NOUN
ijtc-133	80	28	.	.	PUNCT
ijtc-133	81	1	in	in	ADP
ijtc-133	81	2	his	his	PRON
ijtc-133	81	3	research	research	NOUN
ijtc-133	81	4	,	,	PUNCT
ijtc-133	81	5	it	it	PRON
ijtc-133	81	6	is	be	AUX
ijtc-133	81	7	concluded	conclude	VERB
ijtc-133	81	8	that	that	SCONJ
ijtc-133	81	9	the	the	DET
ijtc-133	81	10	more	more	ADV
ijtc-133	81	11	optimal	optimal	ADJ
ijtc-133	81	12	top	top	ADJ
ijtc-133	81	13	management	management	NOUN
ijtc-133	81	14	support	support	NOUN
ijtc-133	81	15	is	be	AUX
ijtc-133	81	16	given	give	VERB
ijtc-133	81	17	,	,	PUNCT
ijtc-133	81	18	the	the	PRON
ijtc-133	81	19	higher	high	ADJ
ijtc-133	81	20	the	the	DET
ijtc-133	81	21	success	success	NOUN
ijtc-133	81	22	of	of	ADP
ijtc-133	81	23	the	the	DET
ijtc-133	81	24	information	information	NOUN
ijtc-133	81	25	system	system	NOUN
ijtc-133	81	26	will	will	AUX
ijtc-133	81	27	be	be	AUX
ijtc-133	81	28	(	(	PUNCT
ijtc-133	81	29	ifinedo	ifinedo	PROPN
ijtc-133	81	30	,	,	PUNCT
ijtc-133	81	31	2008	2008	NUM
ijtc-133	81	32	)	)	PUNCT
ijtc-133	81	33	.	.	PUNCT
ijtc-133	82	1	furthermore	furthermore	ADV
ijtc-133	82	2	,	,	PUNCT
ijtc-133	82	3	daoud	daoud	PROPN
ijtc-133	82	4	&	&	CCONJ
ijtc-133	82	5	triki	triki	PROPN
ijtc-133	82	6	(	(	PUNCT
ijtc-133	82	7	2013	2013	NUM
ijtc-133	82	8	)	)	PUNCT
ijtc-133	82	9	and	and	CCONJ
ijtc-133	82	10	(	(	PUNCT
ijtc-133	82	11	hertati	hertati	PROPN
ijtc-133	82	12	,	,	PUNCT
ijtc-133	82	13	ett	ett	PROPN
ijtc-133	82	14	all	all	PRON
ijtc-133	82	15	,	,	PUNCT
ijtc-133	82	16	2020	2020	NUM
ijtc-133	82	17	)	)	PUNCT
ijtc-133	82	18	concluded	conclude	VERB
ijtc-133	82	19	that	that	SCONJ
ijtc-133	82	20	top	top	ADJ
ijtc-133	82	21	management	management	NOUN
ijtc-133	82	22	involvement	involvement	NOUN
ijtc-133	82	23	and	and	CCONJ
ijtc-133	82	24	expertise	expertise	NOUN
ijtc-133	82	25	have	have	VERB
ijtc-133	82	26	an	an	DET
ijtc-133	82	27	effect	effect	NOUN
ijtc-133	82	28	on	on	ADP
ijtc-133	82	29	the	the	DET
ijtc-133	82	30	accounting	accounting	NOUN
ijtc-133	82	31	information	information	NOUN
ijtc-133	82	32	system	system	NOUN
ijtc-133	82	33	(	(	PUNCT
ijtc-133	82	34	the	the	DET
ijtc-133	82	35	result	result	NOUN
ijtc-133	82	36	indicates	indicate	VERB
ijtc-133	82	37	that	that	SCONJ
ijtc-133	82	38	top	top	ADJ
ijtc-133	82	39	management	management	NOUN
ijtc-133	82	40	involvement	involvement	NOUN
ijtc-133	82	41	and	and	CCONJ
ijtc-133	82	42	external	external	ADJ
ijtc-133	82	43	expertise	expertise	NOUN
ijtc-133	82	44	have	have	VERB
ijtc-133	82	45	an	an	DET
ijtc-133	82	46	impact	impact	NOUN
ijtc-133	82	47	on	on	ADP
ijtc-133	82	48	the	the	DET
ijtc-133	82	49	mais	mais	X
ijtc-133	82	50	)	)	PUNCT
ijtc-133	82	51	.	.	PUNCT
ijtc-133	83	1	hertati	hertati	PROPN
ijtc-133	83	2	et	et	PROPN
ijtc-133	83	3	al	al	PROPN
ijtc-133	83	4	.	.	PROPN
ijtc-133	84	1	(	(	PUNCT
ijtc-133	84	2	2019	2019	NUM
ijtc-133	84	3	)	)	PUNCT
ijtc-133	84	4	in	in	ADP
ijtc-133	84	5	their	their	PRON
ijtc-133	84	6	research	research	NOUN
ijtc-133	84	7	concluded	conclude	VERB
ijtc-133	84	8	that	that	SCONJ
ijtc-133	84	9	clarity	clarity	NOUN
ijtc-133	84	10	of	of	ADP
ijtc-133	84	11	business	business	NOUN
ijtc-133	84	12	vision	vision	NOUN
ijtc-133	84	13	and	and	CCONJ
ijtc-133	84	14	top	top	ADJ
ijtc-133	84	15	management	management	NOUN
ijtc-133	84	16	support	support	NOUN
ijtc-133	84	17	has	have	VERB
ijtc-133	84	18	a	a	DET
ijtc-133	84	19	significant	significant	ADJ
ijtc-133	84	20	effect	effect	NOUN
ijtc-133	84	21	on	on	ADP
ijtc-133	84	22	the	the	DET
ijtc-133	84	23	quality	quality	NOUN
ijtc-133	84	24	of	of	ADP
ijtc-133	84	25	business	business	NOUN
ijtc-133	84	26	intelligence	intelligence	NOUN
ijtc-133	84	27	systems	system	NOUN
ijtc-133	84	28	(	(	PUNCT
ijtc-133	84	29	clarity	clarity	NOUN
ijtc-133	84	30	of	of	ADP
ijtc-133	84	31	business	business	NOUN
ijtc-133	84	32	vision	vision	NOUN
ijtc-133	84	33	and	and	CCONJ
ijtc-133	84	34	top	top	ADJ
ijtc-133	84	35	management	management	NOUN
ijtc-133	84	36	support	support	NOUN
ijtc-133	84	37	have	have	VERB
ijtc-133	84	38	significant	significant	ADJ
ijtc-133	84	39	effects	effect	NOUN
ijtc-133	84	40	on	on	ADP
ijtc-133	84	41	the	the	DET
ijtc-133	84	42	quality	quality	NOUN
ijtc-133	84	43	of	of	ADP
ijtc-133	84	44	business	business	NOUN
ijtc-133	84	45	intelligence	intelligence	NOUN
ijtc-133	84	46	systems	system	NOUN
ijtc-133	84	47	)	)	PUNCT
ijtc-133	84	48	.	.	PUNCT
ijtc-133	85	1	the	the	PRON
ijtc-133	85	2	greater	great	ADJ
ijtc-133	85	3	the	the	DET
ijtc-133	85	4	support	support	NOUN
ijtc-133	85	5	provided	provide	VERB
ijtc-133	85	6	by	by	ADP
ijtc-133	85	7	top	top	ADJ
ijtc-133	85	8	management	management	NOUN
ijtc-133	85	9	,	,	PUNCT
ijtc-133	85	10	the	the	PRON
ijtc-133	85	11	higher	high	ADJ
ijtc-133	85	12	the	the	DET
ijtc-133	85	13	performance	performance	NOUN
ijtc-133	85	14	of	of	ADP
ijtc-133	85	15	the	the	DET
ijtc-133	85	16	information	information	NOUN
ijtc-133	85	17	system	system	NOUN
ijtc-133	85	18	,	,	PUNCT
ijtc-133	85	19	the	the	DET
ijtc-133	85	20	higher	high	ADJ
ijtc-133	85	21	top	top	ADJ
ijtc-133	85	22	management	management	NOUN
ijtc-133	85	23	support	support	NOUN
ijtc-133	85	24	has	have	AUX
ijtc-133	85	25	been	be	AUX
ijtc-133	85	26	identified	identify	VERB
ijtc-133	85	27	as	as	ADP
ijtc-133	85	28	an	an	DET
ijtc-133	85	29	important	important	ADJ
ijtc-133	85	30	factor	factor	NOUN
ijtc-133	85	31	for	for	ADP
ijtc-133	85	32	the	the	DET
ijtc-133	85	33	success	success	NOUN
ijtc-133	85	34	of	of	ADP
ijtc-133	85	35	the	the	DET
ijtc-133	85	36	main	main	ADJ
ijtc-133	85	37	organizational	organizational	ADJ
ijtc-133	85	38	activities	activity	NOUN
ijtc-133	85	39	.	.	PUNCT
ijtc-133	86	1	this	this	DET
ijtc-133	86	2	paper	paper	NOUN
ijtc-133	86	3	establishes	establish	VERB
ijtc-133	86	4	a	a	DET
ijtc-133	86	5	framework	framework	NOUN
ijtc-133	86	6	for	for	ADP
ijtc-133	86	7	understanding	understand	VERB
ijtc-133	86	8	the	the	DET
ijtc-133	86	9	impact	impact	NOUN
ijtc-133	86	10	of	of	ADP
ijtc-133	86	11	top	top	ADJ
ijtc-133	86	12	management	management	NOUN
ijtc-133	86	13	support	support	NOUN
ijtc-133	86	14	on	on	ADP
ijtc-133	86	15	the	the	DET
ijtc-133	86	16	performance	performance	NOUN
ijtc-133	86	17	of	of	ADP
ijtc-133	86	18	management	management	NOUN
ijtc-133	86	19	accounting	accounting	NOUN
ijtc-133	86	20	information	information	NOUN
ijtc-133	86	21	systems	system	NOUN
ijtc-133	86	22	in	in	ADP
ijtc-133	86	23	tertiary	tertiary	ADJ
ijtc-133	86	24	institutions	institution	NOUN
ijtc-133	86	25	.	.	PUNCT
ijtc-133	87	1	the	the	PRON
ijtc-133	87	2	higher	high	ADJ
ijtc-133	87	3	the	the	DET
ijtc-133	87	4	level	level	NOUN
ijtc-133	87	5	of	of	ADP
ijtc-133	87	6	top	top	ADJ
ijtc-133	87	7	management	management	NOUN
ijtc-133	87	8	support	support	NOUN
ijtc-133	87	9	,	,	PUNCT
ijtc-133	87	10	the	the	PRON
ijtc-133	87	11	higher	high	ADJ
ijtc-133	87	12	the	the	DET
ijtc-133	87	13	level	level	NOUN
ijtc-133	87	14	of	of	ADP
ijtc-133	87	15	management	management	NOUN
ijtc-133	87	16	accounting	accounting	NOUN
ijtc-133	87	17	information	information	NOUN
ijtc-133	87	18	system	system	NOUN
ijtc-133	87	19	performance	performance	NOUN
ijtc-133	87	20	.	.	PUNCT
ijtc-133	88	1	griffin	griffin	PROPN
ijtc-133	88	2	&	&	CCONJ
ijtc-133	88	3	moorhead	moorhead	PROPN
ijtc-133	88	4	(	(	PUNCT
ijtc-133	88	5	2014	2014	NUM
ijtc-133	88	6	)	)	PUNCT
ijtc-133	88	7	stated	state	VERB
ijtc-133	88	8	that	that	SCONJ
ijtc-133	88	9	top	top	ADJ
ijtc-133	88	10	management	management	NOUN
ijtc-133	88	11	support	support	NOUN
ijtc-133	88	12	is	be	AUX
ijtc-133	88	13	very	very	ADV
ijtc-133	88	14	important	important	ADJ
ijtc-133	88	15	for	for	ADP
ijtc-133	88	16	the	the	DET
ijtc-133	88	17	successful	successful	ADJ
ijtc-133	88	18	implementation	implementation	NOUN
ijtc-133	88	19	of	of	ADP
ijtc-133	88	20	a	a	DET
ijtc-133	88	21	work	work	NOUN
ijtc-133	88	22	team	team	NOUN
ijtc-133	88	23	.	.	PUNCT
ijtc-133	89	1	among	among	ADP
ijtc-133	89	2	other	other	ADJ
ijtc-133	89	3	things	thing	NOUN
ijtc-133	89	4	,	,	PUNCT
ijtc-133	89	5	top	top	ADJ
ijtc-133	89	6	managers	manager	NOUN
ijtc-133	89	7	need	need	VERB
ijtc-133	89	8	to	to	PART
ijtc-133	89	9	emphasize	emphasize	VERB
ijtc-133	89	10	that	that	SCONJ
ijtc-133	89	11	there	there	PRON
ijtc-133	89	12	are	be	VERB
ijtc-133	89	13	sound	sound	ADJ
ijtc-133	89	14	business	business	NOUN
ijtc-133	89	15	reasons	reason	NOUN
ijtc-133	89	16	for	for	ADP
ijtc-133	89	17	team	team	NOUN
ijtc-133	89	18	use	use	NOUN
ijtc-133	89	19	and	and	CCONJ
ijtc-133	89	20	be	be	AUX
ijtc-133	89	21	prepared	prepare	VERB
ijtc-133	89	22	for	for	ADP
ijtc-133	89	23	some	some	DET
ijtc-133	89	24	setbacks	setback	NOUN
ijtc-133	89	25	during	during	ADP
ijtc-133	89	26	the	the	DET
ijtc-133	89	27	transition	transition	NOUN
ijtc-133	89	28	to	to	ADP
ijtc-133	89	29	the	the	DET
ijtc-133	89	30	team	team	NOUN
ijtc-133	89	31	.	.	PUNCT
ijtc-133	90	1	these	these	DET
ijtc-133	90	2	executives	executive	NOUN
ijtc-133	90	3	meet	meet	VERB
ijtc-133	90	4	with	with	ADP
ijtc-133	90	5	their	their	PRON
ijtc-133	90	6	immediate	immediate	ADJ
ijtc-133	90	7	reports	report	NOUN
ijtc-133	90	8	to	to	PART
ijtc-133	90	9	explain	explain	VERB
ijtc-133	90	10	the	the	DET
ijtc-133	90	11	process	process	NOUN
ijtc-133	90	12	through	through	ADP
ijtc-133	90	13	which	which	PRON
ijtc-133	90	14	their	their	PRON
ijtc-133	90	15	company	company	NOUN
ijtc-133	90	16	will	will	AUX
ijtc-133	90	17	move	move	VERB
ijtc-133	90	18	towards	towards	ADP
ijtc-133	90	19	a	a	DET
ijtc-133	90	20	team	team	NOUN
ijtc-133	90	21	-	-	PUNCT
ijtc-133	90	22	based	base	VERB
ijtc-133	90	23	structure	structure	NOUN
ijtc-133	90	24	.	.	PUNCT
ijtc-133	91	1	top	top	ADJ
ijtc-133	91	2	management	management	NOUN
ijtc-133	91	3	support	support	NOUN
ijtc-133	91	4	is	be	AUX
ijtc-133	91	5	essential	essential	ADJ
ijtc-133	91	6	for	for	ADP
ijtc-133	91	7	the	the	DET
ijtc-133	91	8	successful	successful	ADJ
ijtc-133	91	9	implementation	implementation	NOUN
ijtc-133	91	10	of	of	ADP
ijtc-133	91	11	teamwork	teamwork	NOUN
ijtc-133	91	12	.	.	PUNCT
ijtc-133	92	1	among	among	ADP
ijtc-133	92	2	other	other	ADJ
ijtc-133	92	3	things	thing	NOUN
ijtc-133	92	4	,	,	PUNCT
ijtc-133	92	5	top	top	ADJ
ijtc-133	92	6	managers	manager	NOUN
ijtc-133	92	7	need	need	VERB
ijtc-133	92	8	to	to	PART
ijtc-133	92	9	encourage	encourage	VERB
ijtc-133	92	10	sound	sound	NOUN
ijtc-133	92	11	business	business	NOUN
ijtc-133	92	12	activities	activity	NOUN
ijtc-133	92	13	for	for	ADP
ijtc-133	92	14	the	the	DET
ijtc-133	92	15	use	use	NOUN
ijtc-133	92	16	of	of	ADP
ijtc-133	92	17	teamwork	teamwork	NOUN
ijtc-133	92	18	and	and	CCONJ
ijtc-133	92	19	anticipate	anticipate	VERB
ijtc-133	92	20	the	the	DET
ijtc-133	92	21	setbacks	setback	NOUN
ijtc-133	92	22	that	that	PRON
ijtc-133	92	23	will	will	AUX
ijtc-133	92	24	occur	occur	VERB
ijtc-133	92	25	during	during	ADP
ijtc-133	92	26	the	the	DET
ijtc-133	92	27	transition	transition	NOUN
ijtc-133	92	28	.	.	PUNCT
ijtc-133	93	1	this	this	DET
ijtc-133	93	2	executive	executive	NOUN
ijtc-133	93	3	receives	receive	VERB
ijtc-133	93	4	the	the	DET
ijtc-133	93	5	report	report	NOUN
ijtc-133	93	6	in	in	ADP
ijtc-133	93	7	person	person	NOUN
ijtc-133	93	8	to	to	PART
ijtc-133	93	9	explain	explain	VERB
ijtc-133	93	10	the	the	DET
ijtc-133	93	11	process	process	NOUN
ijtc-133	93	12	that	that	PRON
ijtc-133	93	13	the	the	DET
ijtc-133	93	14	organization	organization	NOUN
ijtc-133	93	15	will	will	AUX
ijtc-133	93	16	undertake	undertake	VERB
ijtc-133	93	17	through	through	ADP
ijtc-133	93	18	a	a	DET
ijtc-133	93	19	teamwork	teamwork	NOUN
ijtc-133	93	20	based	base	VERB
ijtc-133	93	21	arrangement	arrangement	NOUN
ijtc-133	93	22	.	.	PUNCT
ijtc-133	94	1	young	young	ADJ
ijtc-133	94	2	(	(	PUNCT
ijtc-133	94	3	2006	2006	NUM
ijtc-133	94	4	)	)	PUNCT
ijtc-133	94	5	defines	define	VERB
ijtc-133	94	6	top	top	ADJ
ijtc-133	94	7	management	management	NOUN
ijtc-133	94	8	support	support	NOUN
ijtc-133	94	9	as	as	ADP
ijtc-133	94	10	success	success	NOUN
ijtc-133	94	11	in	in	ADP
ijtc-133	94	12	encouraging	encourage	VERB
ijtc-133	94	13	an	an	DET
ijtc-133	94	14	activity	activity	NOUN
ijtc-133	94	15	(	(	PUNCT
ijtc-133	94	16	can	can	AUX
ijtc-133	94	17	be	be	AUX
ijtc-133	94	18	in	in	ADP
ijtc-133	94	19	the	the	DET
ijtc-133	94	20	form	form	NOUN
ijtc-133	94	21	of	of	ADP
ijtc-133	94	22	a	a	DET
ijtc-133	94	23	budget	budget	NOUN
ijtc-133	94	24	)	)	PUNCT
ijtc-133	94	25	which	which	PRON
ijtc-133	94	26	is	be	AUX
ijtc-133	94	27	expected	expect	VERB
ijtc-133	94	28	by	by	ADP
ijtc-133	94	29	all	all	DET
ijtc-133	94	30	stakeholders	stakeholder	NOUN
ijtc-133	94	31	(	(	PUNCT
ijtc-133	94	32	top	top	ADJ
ijtc-133	94	33	management	management	NOUN
ijtc-133	94	34	support	support	NOUN
ijtc-133	94	35	is	be	AUX
ijtc-133	94	36	that	that	SCONJ
ijtc-133	94	37	only	only	ADV
ijtc-133	94	38	project	project	NOUN
ijtc-133	94	39	management	management	NOUN
ijtc-133	94	40	success	success	NOUN
ijtc-133	94	41	(	(	PUNCT
ijtc-133	94	42	on	on	ADP
ijtc-133	94	43	-	-	PUNCT
ijtc-133	94	44	time	time	NOUN
ijtc-133	94	45	on	on	ADP
ijtc-133	94	46	-	-	PUNCT
ijtc-133	94	47	budget	budget	NOUN
ijtc-133	94	48	)	)	PUNCT
ijtc-133	94	49	is	be	AUX
ijtc-133	94	50	emphasized	emphasize	VERB
ijtc-133	94	51	by	by	ADP
ijtc-133	94	52	all	all	DET
ijtc-133	94	53	stakeholders	stakeholder	NOUN
ijtc-133	94	54	and	and	CCONJ
ijtc-133	94	55	top	top	ADJ
ijtc-133	94	56	management	management	NOUN
ijtc-133	94	57	support	support	NOUN
ijtc-133	94	58	has	have	AUX
ijtc-133	94	59	been	be	AUX
ijtc-133	94	60	neglected	neglect	VERB
ijtc-133	94	61	)	)	PUNCT
ijtc-133	94	62	.	.	PUNCT
ijtc-133	95	1	an	an	DET
ijtc-133	95	2	opinion	opinion	NOUN
ijtc-133	95	3	that	that	PRON
ijtc-133	95	4	does	do	AUX
ijtc-133	95	5	not	not	PART
ijtc-133	95	6	differ	differ	VERB
ijtc-133	95	7	much	much	ADJ
ijtc-133	95	8	,	,	PUNCT
ijtc-133	95	9	was	be	AUX
ijtc-133	95	10	also	also	ADV
ijtc-133	95	11	conveyed	convey	VERB
ijtc-133	95	12	by	by	ADP
ijtc-133	95	13	land	land	NOUN
ijtc-133	95	14	et	et	PROPN
ijtc-133	95	15	al	al	PROPN
ijtc-133	95	16	.	.	PUNCT
ijtc-133	96	1	(	(	PUNCT
ijtc-133	96	2	2008	2008	NUM
ijtc-133	96	3	)	)	PUNCT
ijtc-133	96	4	that	that	SCONJ
ijtc-133	96	5	top	top	ADJ
ijtc-133	96	6	management	management	NOUN
ijtc-133	96	7	support	support	NOUN
ijtc-133	96	8	is	be	AUX
ijtc-133	96	9	needed	need	VERB
ijtc-133	96	10	for	for	ADP
ijtc-133	96	11	organizational	organizational	ADJ
ijtc-133	96	12	change	change	NOUN
ijtc-133	96	13	management	management	NOUN
ijtc-133	96	14	.	.	PUNCT
ijtc-133	97	1	top	top	ADJ
ijtc-133	97	2	management	management	NOUN
ijtc-133	97	3	has	have	VERB
ijtc-133	97	4	the	the	DET
ijtc-133	97	5	responsibility	responsibility	NOUN
ijtc-133	97	6	of	of	ADP
ijtc-133	97	7	providing	provide	VERB
ijtc-133	97	8	direction	direction	NOUN
ijtc-133	97	9	,	,	PUNCT
ijtc-133	97	10	resources	resource	NOUN
ijtc-133	97	11	and	and	CCONJ
ijtc-133	97	12	supervision	supervision	NOUN
ijtc-133	97	13	to	to	PART
ijtc-133	97	14	manage	manage	VERB
ijtc-133	97	15	organizational	organizational	ADJ
ijtc-133	97	16	change	change	NOUN
ijtc-133	97	17	.	.	PUNCT
ijtc-133	98	1	top	top	ADJ
ijtc-133	98	2	management	management	NOUN
ijtc-133	98	3	according	accord	VERB
ijtc-133	98	4	to	to	ADP
ijtc-133	98	5	robbins	robbins	PROPN
ijtc-133	98	6	&	&	CCONJ
ijtc-133	98	7	coulter	coulter	PROPN
ijtc-133	98	8	(	(	PUNCT
ijtc-133	98	9	2016	2016	NUM
ijtc-133	98	10	)	)	PUNCT
ijtc-133	98	11	is	be	AUX
ijtc-133	98	12	the	the	DET
ijtc-133	98	13	party	party	NOUN
ijtc-133	98	14	responsible	responsible	ADJ
ijtc-133	98	15	for	for	ADP
ijtc-133	98	16	making	make	VERB
ijtc-133	98	17	decisions	decision	NOUN
ijtc-133	98	18	in	in	ADP
ijtc-133	98	19	an	an	DET
ijtc-133	98	20	organization	organization	NOUN
ijtc-133	98	21	,	,	PUNCT
ijtc-133	98	22	setting	set	VERB
ijtc-133	98	23	goals	goal	NOUN
ijtc-133	98	24	and	and	CCONJ
ijtc-133	98	25	plans	plan	NOUN
ijtc-133	98	26	for	for	ADP
ijtc-133	98	27	organizational	organizational	ADJ
ijtc-133	98	28	continuity	continuity	NOUN
ijtc-133	98	29	.	.	PUNCT
ijtc-133	99	1	agree	agree	VERB
ijtc-133	99	2	with	with	ADP
ijtc-133	99	3	williams	williams	PROPN
ijtc-133	99	4	(	(	PUNCT
ijtc-133	99	5	2006	2006	NUM
ijtc-133	99	6	)	)	PUNCT
ijtc-133	99	7	that	that	SCONJ
ijtc-133	99	8	top	top	ADJ
ijtc-133	99	9	management	management	NOUN
ijtc-133	99	10	is	be	AUX
ijtc-133	99	11	an	an	DET
ijtc-133	99	12	executive	executive	NOUN
ijtc-133	99	13	who	who	PRON
ijtc-133	99	14	is	be	AUX
ijtc-133	99	15	responsible	responsible	ADJ
ijtc-133	99	16	for	for	ADP
ijtc-133	99	17	organizational	organizational	ADJ
ijtc-133	99	18	activities	activity	NOUN
ijtc-133	99	19	.	.	PUNCT
ijtc-133	100	1	still	still	ADV
ijtc-133	100	2	according	accord	VERB
ijtc-133	100	3	to	to	ADP
ijtc-133	100	4	williams	williams	PROPN
ijtc-133	100	5	(	(	PUNCT
ijtc-133	100	6	2006	2006	NUM
ijtc-133	100	7	)	)	PUNCT
ijtc-133	100	8	,	,	PUNCT
ijtc-133	100	9	parties	party	NOUN
ijtc-133	100	10	including	include	VERB
ijtc-133	100	11	top	top	ADJ
ijtc-133	100	12	management	management	NOUN
ijtc-133	100	13	such	such	ADJ
ijtc-133	100	14	as	as	ADP
ijtc-133	100	15	executives	executive	NOUN
ijtc-133	100	16	,	,	PUNCT
ijtc-133	100	17	vice	vice	NOUN
ijtc-133	100	18	presidents	president	NOUN
ijtc-133	100	19	,	,	PUNCT
ijtc-133	100	20	presidents	president	NOUN
ijtc-133	100	21	,	,	PUNCT
ijtc-133	100	22	directors	director	NOUN
ijtc-133	100	23	,	,	PUNCT
ijtc-133	100	24	operational	operational	ADJ
ijtc-133	100	25	directors	director	NOUN
ijtc-133	100	26	,	,	PUNCT
ijtc-133	100	27	or	or	CCONJ
ijtc-133	100	28	chief	chief	ADJ
ijtc-133	100	29	executive	executive	ADJ
ijtc-133	100	30	officers	officer	NOUN
ijtc-133	100	31	.	.	PUNCT
ijtc-133	101	1	furthermore	furthermore	ADV
ijtc-133	101	2	wheelen	wheelen	NOUN
ijtc-133	101	3	,	,	PUNCT
ijtc-133	101	4	et	et	PROPN
ijtc-133	101	5	al	al	PROPN
ijtc-133	101	6	.	.	PROPN
ijtc-133	102	1	(	(	PUNCT
ijtc-133	102	2	2015	2015	NUM
ijtc-133	102	3	)	)	PUNCT
ijtc-133	102	4	revealed	reveal	VERB
ijtc-133	102	5	that	that	SCONJ
ijtc-133	102	6	the	the	DET
ijtc-133	102	7	top	top	ADJ
ijtc-133	102	8	management	management	NOUN
ijtc-133	102	9	function	function	NOUN
ijtc-133	102	10	is	be	AUX
ijtc-133	102	11	in	in	ADP
ijtc-133	102	12	the	the	DET
ijtc-133	102	13	form	form	NOUN
ijtc-133	102	14	of	of	ADP
ijtc-133	102	15	top	top	ADJ
ijtc-133	102	16	management	management	NOUN
ijtc-133	102	17	support	support	NOUN
ijtc-133	102	18	functions	function	NOUN
ijtc-133	102	19	in	in	ADP
ijtc-133	102	20	higher	high	ADJ
ijtc-133	102	21	education	education	NOUN
ijtc-133	102	22	management	management	NOUN
ijtc-133	102	23	accounting	accounting	NOUN
ijtc-133	102	24	information	information	NOUN
ijtc-133	102	25	systems	system	NOUN
ijtc-133	102	26	hertati	hertati	NOUN
ijtc-133	102	27	,	,	PUNCT
ijtc-133	102	28	nazarudin	nazarudin	NOUN
ijtc-133	102	29	,	,	PUNCT
ijtc-133	102	30	&	&	CCONJ
ijtc-133	102	31	fery	fery	PROPN
ijtc-133	102	32	214	214	NUM
ijtc-133	102	33	|	|	NOUN
ijtc-133	102	34	ilomata	ilomata	PROPN
ijtc-133	102	35	international	international	ADJ
ijtc-133	102	36	journal	journal	NOUN
ijtc-133	102	37	of	of	ADP
ijtc-133	102	38	tax	tax	PROPN
ijtc-133	102	39	&	&	CCONJ
ijtc-133	102	40	accounting	accounting	PROPN
ijtc-133	102	41	vol	vol	NOUN
ijtc-133	102	42	.	.	PROPN
ijtc-133	103	1	1	1	NUM
ijtc-133	104	1	no	no	NOUN
ijtc-133	104	2	.	.	NOUN
ijtc-133	104	3	4	4	NUM
ijtc-133	104	4	october	october	PROPN
ijtc-133	104	5	2020	2020	NUM
ijtc-133	104	6	coordination	coordination	NOUN
ijtc-133	104	7	between	between	ADP
ijtc-133	104	8	the	the	DET
ijtc-133	104	9	ceo	ceo	NOUN
ijtc-133	104	10	(	(	PUNCT
ijtc-133	104	11	chief	chief	ADJ
ijtc-133	104	12	executive	executive	ADJ
ijtc-133	104	13	officer	officer	NOUN
ijtc-133	104	14	)	)	PUNCT
ijtc-133	104	15	and	and	CCONJ
ijtc-133	104	16	the	the	DET
ijtc-133	104	17	coo	coo	NOUN
ijtc-133	104	18	(	(	PUNCT
ijtc-133	104	19	chief	chief	ADJ
ijtc-133	104	20	operating	operating	NOUN
ijtc-133	104	21	officer	officer	NOUN
ijtc-133	104	22	)	)	PUNCT
ijtc-133	104	23	.	.	PUNCT
ijtc-133	105	1	mahring	mahre	VERB
ijtc-133	105	2	further	far	ADV
ijtc-133	105	3	(	(	PUNCT
ijtc-133	105	4	2002	2002	NUM
ijtc-133	105	5	)	)	PUNCT
ijtc-133	105	6	states	state	VERB
ijtc-133	105	7	that	that	SCONJ
ijtc-133	105	8	top	top	ADJ
ijtc-133	105	9	management	management	NOUN
ijtc-133	105	10	support	support	NOUN
ijtc-133	105	11	is	be	AUX
ijtc-133	105	12	needed	need	VERB
ijtc-133	105	13	in	in	ADP
ijtc-133	105	14	the	the	DET
ijtc-133	105	15	use	use	NOUN
ijtc-133	105	16	of	of	ADP
ijtc-133	105	17	information	information	NOUN
ijtc-133	105	18	technology	technology	NOUN
ijtc-133	105	19	and	and	CCONJ
ijtc-133	105	20	continues	continue	VERB
ijtc-133	105	21	to	to	PART
ijtc-133	105	22	be	be	AUX
ijtc-133	105	23	supported	support	VERB
ijtc-133	105	24	so	so	SCONJ
ijtc-133	105	25	that	that	SCONJ
ijtc-133	105	26	the	the	DET
ijtc-133	105	27	survival	survival	NOUN
ijtc-133	105	28	of	of	ADP
ijtc-133	105	29	the	the	DET
ijtc-133	105	30	organization	organization	NOUN
ijtc-133	105	31	can	can	AUX
ijtc-133	105	32	be	be	AUX
ijtc-133	105	33	maintained	maintain	VERB
ijtc-133	105	34	.	.	PUNCT
ijtc-133	106	1	likewise	likewise	ADV
ijtc-133	106	2	basu	basu	PROPN
ijtc-133	106	3	et	et	PROPN
ijtc-133	106	4	al	al	PROPN
ijtc-133	106	5	.	.	PROPN
ijtc-133	107	1	(	(	PUNCT
ijtc-133	107	2	2002	2002	NUM
ijtc-133	107	3	)	)	PUNCT
ijtc-133	107	4	and	and	CCONJ
ijtc-133	107	5	syafarudin	syafarudin	PROPN
ijtc-133	107	6	&	&	CCONJ
ijtc-133	107	7	hertati	hertati	PROPN
ijtc-133	107	8	(	(	PUNCT
ijtc-133	107	9	2020	2020	NUM
ijtc-133	107	10	)	)	PUNCT
ijtc-133	107	11	argue	argue	VERB
ijtc-133	107	12	that	that	SCONJ
ijtc-133	107	13	top	top	ADJ
ijtc-133	107	14	management	management	NOUN
ijtc-133	107	15	is	be	AUX
ijtc-133	107	16	the	the	DET
ijtc-133	107	17	party	party	NOUN
ijtc-133	107	18	responsible	responsible	ADJ
ijtc-133	107	19	for	for	ADP
ijtc-133	107	20	providing	provide	VERB
ijtc-133	107	21	general	general	ADJ
ijtc-133	107	22	guidelines	guideline	NOUN
ijtc-133	107	23	for	for	ADP
ijtc-133	107	24	information	information	NOUN
ijtc-133	107	25	system	system	NOUN
ijtc-133	107	26	activities	activity	NOUN
ijtc-133	107	27	.	.	PUNCT
ijtc-133	108	1	the	the	DET
ijtc-133	108	2	level	level	NOUN
ijtc-133	108	3	of	of	ADP
ijtc-133	108	4	support	support	NOUN
ijtc-133	108	5	provided	provide	VERB
ijtc-133	108	6	by	by	ADP
ijtc-133	108	7	top	top	ADJ
ijtc-133	108	8	management	management	NOUN
ijtc-133	108	9	for	for	ADP
ijtc-133	108	10	organizational	organizational	ADJ
ijtc-133	108	11	information	information	NOUN
ijtc-133	108	12	systems	system	NOUN
ijtc-133	108	13	can	can	AUX
ijtc-133	108	14	be	be	AUX
ijtc-133	108	15	a	a	DET
ijtc-133	108	16	very	very	ADV
ijtc-133	108	17	important	important	ADJ
ijtc-133	108	18	factor	factor	NOUN
ijtc-133	108	19	in	in	ADP
ijtc-133	108	20	determining	determine	VERB
ijtc-133	108	21	the	the	DET
ijtc-133	108	22	success	success	NOUN
ijtc-133	108	23	of	of	ADP
ijtc-133	108	24	all	all	DET
ijtc-133	108	25	activities	activity	NOUN
ijtc-133	108	26	related	relate	VERB
ijtc-133	108	27	to	to	ADP
ijtc-133	108	28	information	information	NOUN
ijtc-133	108	29	systems	system	NOUN
ijtc-133	108	30	.	.	PUNCT
ijtc-133	109	1	from	from	ADP
ijtc-133	109	2	some	some	PRON
ijtc-133	109	3	of	of	ADP
ijtc-133	109	4	the	the	DET
ijtc-133	109	5	explanations	explanation	NOUN
ijtc-133	109	6	above	above	ADV
ijtc-133	109	7	,	,	PUNCT
ijtc-133	109	8	it	it	PRON
ijtc-133	109	9	can	can	AUX
ijtc-133	109	10	be	be	AUX
ijtc-133	109	11	concluded	conclude	VERB
ijtc-133	109	12	that	that	SCONJ
ijtc-133	109	13	top	top	ADJ
ijtc-133	109	14	management	management	NOUN
ijtc-133	109	15	support	support	NOUN
ijtc-133	109	16	is	be	AUX
ijtc-133	109	17	the	the	DET
ijtc-133	109	18	highest	high	ADJ
ijtc-133	109	19	management	management	NOUN
ijtc-133	109	20	involvement	involvement	NOUN
ijtc-133	109	21	and	and	CCONJ
ijtc-133	109	22	participation	participation	NOUN
ijtc-133	109	23	in	in	ADP
ijtc-133	109	24	organizational	organizational	ADJ
ijtc-133	109	25	development	development	NOUN
ijtc-133	109	26	through	through	ADP
ijtc-133	109	27	a	a	DET
ijtc-133	109	28	process	process	NOUN
ijtc-133	109	29	of	of	ADP
ijtc-133	109	30	evaluation	evaluation	NOUN
ijtc-133	109	31	,	,	PUNCT
ijtc-133	109	32	direction	direction	NOUN
ijtc-133	109	33	and	and	CCONJ
ijtc-133	109	34	monitoring	monitoring	NOUN
ijtc-133	109	35	of	of	ADP
ijtc-133	109	36	the	the	DET
ijtc-133	109	37	accounting	accounting	NOUN
ijtc-133	109	38	information	information	NOUN
ijtc-133	109	39	system	system	NOUN
ijtc-133	109	40	used	use	VERB
ijtc-133	109	41	which	which	PRON
ijtc-133	109	42	can	can	AUX
ijtc-133	109	43	make	make	VERB
ijtc-133	109	44	individuals	individual	NOUN
ijtc-133	109	45	feel	feel	VERB
ijtc-133	109	46	cared	care	VERB
ijtc-133	109	47	for	for	ADP
ijtc-133	109	48	and	and	CCONJ
ijtc-133	109	49	valued	value	VERB
ijtc-133	109	50	(	(	PUNCT
ijtc-133	109	51	mahring	mahre	VERB
ijtc-133	109	52	,	,	PUNCT
ijtc-133	109	53	2002	2002	NUM
ijtc-133	109	54	;	;	PUNCT
ijtc-133	109	55	jarvenpaa	jarvenpaa	NOUN
ijtc-133	109	56	&	&	CCONJ
ijtc-133	109	57	ives	ive	NOUN
ijtc-133	109	58	,	,	PUNCT
ijtc-133	109	59	1991	1991	NUM
ijtc-133	109	60	;	;	PUNCT
ijtc-133	109	61	basu	basu	PROPN
ijtc-133	109	62	et	et	PROPN
ijtc-133	109	63	al	al	PROPN
ijtc-133	109	64	.	.	PROPN
ijtc-133	109	65	,	,	PUNCT
ijtc-133	109	66	2002	2002	NUM
ijtc-133	109	67	)	)	PUNCT
ijtc-133	109	68	.	.	PUNCT
ijtc-133	110	1	top	top	ADJ
ijtc-133	110	2	management	management	NOUN
ijtc-133	110	3	support	support	NOUN
ijtc-133	110	4	according	accord	VERB
ijtc-133	110	5	to	to	ADP
ijtc-133	110	6	guinea	guinea	PROPN
ijtc-133	110	7	et	et	PROPN
ijtc-133	110	8	al	al	PROPN
ijtc-133	110	9	.	.	PROPN
ijtc-133	111	1	(	(	PUNCT
ijtc-133	111	2	2005	2005	NUM
ijtc-133	111	3	)	)	PUNCT
ijtc-133	111	4	wheelen	wheelen	NOUN
ijtc-133	111	5	,	,	PUNCT
ijtc-133	111	6	et	et	PROPN
ijtc-133	111	7	al	al	PROPN
ijtc-133	111	8	.	.	PROPN
ijtc-133	112	1	(	(	PUNCT
ijtc-133	112	2	2015	2015	NUM
ijtc-133	112	3	)	)	PUNCT
ijtc-133	112	4	hertati	hertati	NOUN
ijtc-133	112	5	(	(	PUNCT
ijtc-133	112	6	2015	2015	NUM
ijtc-133	112	7	)	)	PUNCT
ijtc-133	112	8	can	can	AUX
ijtc-133	112	9	be	be	AUX
ijtc-133	112	10	measured	measure	VERB
ijtc-133	112	11	through	through	ADP
ijtc-133	112	12	the	the	DET
ijtc-133	112	13	following	following	NOUN
ijtc-133	112	14	:	:	PUNCT
ijtc-133	112	15	1	1	X
ijtc-133	112	16	.	.	X
ijtc-133	112	17	evaluate	evaluate	VERB
ijtc-133	112	18	.	.	PUNCT
ijtc-133	113	1	top	top	ADJ
ijtc-133	113	2	management	management	NOUN
ijtc-133	113	3	can	can	AUX
ijtc-133	113	4	examine	examine	VERB
ijtc-133	113	5	proposed	propose	VERB
ijtc-133	113	6	proposals	proposal	NOUN
ijtc-133	113	7	,	,	PUNCT
ijtc-133	113	8	decisions	decision	NOUN
ijtc-133	113	9	and	and	CCONJ
ijtc-133	113	10	actions	action	NOUN
ijtc-133	113	11	,	,	PUNCT
ijtc-133	113	12	agree	agree	VERB
ijtc-133	113	13	or	or	CCONJ
ijtc-133	113	14	disagree	disagree	VERB
ijtc-133	113	15	with	with	ADP
ijtc-133	113	16	subordinates	subordinate	NOUN
ijtc-133	113	17	,	,	PUNCT
ijtc-133	113	18	provide	provide	VERB
ijtc-133	113	19	advice	advice	NOUN
ijtc-133	113	20	.	.	PUNCT
ijtc-133	114	1	top	top	ADJ
ijtc-133	114	2	management	management	NOUN
ijtc-133	114	3	can	can	AUX
ijtc-133	114	4	describe	describe	VERB
ijtc-133	114	5	the	the	DET
ijtc-133	114	6	mission	mission	NOUN
ijtc-133	114	7	of	of	ADP
ijtc-133	114	8	the	the	DET
ijtc-133	114	9	company	company	NOUN
ijtc-133	114	10	and	and	CCONJ
ijtc-133	114	11	select	select	VERB
ijtc-133	114	12	strategic	strategic	ADJ
ijtc-133	114	13	activities	activity	NOUN
ijtc-133	114	14	for	for	ADP
ijtc-133	114	15	management	management	NOUN
ijtc-133	114	16	;	;	PUNCT
ijtc-133	114	17	2	2	X
ijtc-133	114	18	.	.	X
ijtc-133	114	19	direct	direct	ADJ
ijtc-133	114	20	.	.	PUNCT
ijtc-133	115	1	top	top	ADJ
ijtc-133	115	2	management	management	NOUN
ijtc-133	115	3	must	must	AUX
ijtc-133	115	4	assign	assign	VERB
ijtc-133	115	5	responsibility	responsibility	NOUN
ijtc-133	115	6	,	,	PUNCT
ijtc-133	115	7	and	and	CCONJ
ijtc-133	115	8	direct	direct	VERB
ijtc-133	115	9	directly	directly	ADV
ijtc-133	115	10	the	the	DET
ijtc-133	115	11	plans	plan	NOUN
ijtc-133	115	12	and	and	CCONJ
ijtc-133	115	13	policies	policy	NOUN
ijtc-133	115	14	to	to	PART
ijtc-133	115	15	be	be	AUX
ijtc-133	115	16	taken	take	VERB
ijtc-133	115	17	.	.	PUNCT
ijtc-133	116	1	as	as	ADV
ijtc-133	116	2	well	well	ADV
ijtc-133	116	3	as	as	ADP
ijtc-133	116	4	encouraging	encourage	VERB
ijtc-133	116	5	a	a	DET
ijtc-133	116	6	culture	culture	NOUN
ijtc-133	116	7	of	of	ADP
ijtc-133	116	8	good	good	ADJ
ijtc-133	116	9	governance	governance	NOUN
ijtc-133	116	10	of	of	ADP
ijtc-133	116	11	information	information	NOUN
ijtc-133	116	12	technology	technology	NOUN
ijtc-133	116	13	by	by	ADP
ijtc-133	116	14	requiring	require	VERB
ijtc-133	116	15	managers	manager	NOUN
ijtc-133	116	16	to	to	PART
ijtc-133	116	17	provide	provide	VERB
ijtc-133	116	18	information	information	NOUN
ijtc-133	116	19	in	in	ADP
ijtc-133	116	20	a	a	DET
ijtc-133	116	21	timely	timely	ADJ
ijtc-133	116	22	manner	manner	NOUN
ijtc-133	116	23	in	in	ADP
ijtc-133	116	24	realizing	realize	VERB
ijtc-133	116	25	the	the	DET
ijtc-133	116	26	expected	expect	VERB
ijtc-133	116	27	conditions	condition	NOUN
ijtc-133	116	28	.	.	PUNCT
ijtc-133	117	1	top	top	ADJ
ijtc-133	117	2	management	management	NOUN
ijtc-133	117	3	must	must	AUX
ijtc-133	117	4	also	also	ADV
ijtc-133	117	5	integrate	integrate	VERB
ijtc-133	117	6	the	the	DET
ijtc-133	117	7	tasks	task	NOUN
ijtc-133	117	8	that	that	PRON
ijtc-133	117	9	must	must	AUX
ijtc-133	117	10	be	be	AUX
ijtc-133	117	11	performed	perform	VERB
ijtc-133	117	12	by	by	ADP
ijtc-133	117	13	each	each	DET
ijtc-133	117	14	division	division	NOUN
ijtc-133	117	15	.	.	PUNCT
ijtc-133	118	1	all	all	DET
ijtc-133	118	2	sections	section	NOUN
ijtc-133	118	3	require	require	VERB
ijtc-133	118	4	direction	direction	NOUN
ijtc-133	118	5	if	if	SCONJ
ijtc-133	118	6	they	they	PRON
ijtc-133	118	7	want	want	VERB
ijtc-133	118	8	to	to	PART
ijtc-133	118	9	successfully	successfully	ADV
ijtc-133	118	10	achieve	achieve	VERB
ijtc-133	118	11	the	the	DET
ijtc-133	118	12	ultimate	ultimate	ADJ
ijtc-133	118	13	goals	goal	NOUN
ijtc-133	118	14	of	of	ADP
ijtc-133	118	15	an	an	DET
ijtc-133	118	16	organization	organization	NOUN
ijtc-133	118	17	;	;	PUNCT
ijtc-133	118	18	3	3	X
ijtc-133	118	19	.	.	X
ijtc-133	118	20	monitor	monitor	NOUN
ijtc-133	118	21	.	.	PUNCT
ijtc-133	119	1	top	top	ADJ
ijtc-133	119	2	management	management	NOUN
ijtc-133	119	3	must	must	AUX
ijtc-133	119	4	monitor	monitor	VERB
ijtc-133	119	5	,	,	PUNCT
ijtc-133	119	6	through	through	ADP
ijtc-133	119	7	the	the	DET
ijtc-133	119	8	information	information	NOUN
ijtc-133	119	9	technology	technology	NOUN
ijtc-133	119	10	work	work	NOUN
ijtc-133	119	11	system	system	NOUN
ijtc-133	119	12	and	and	CCONJ
ijtc-133	119	13	ensure	ensure	VERB
ijtc-133	119	14	that	that	SCONJ
ijtc-133	119	15	the	the	DET
ijtc-133	119	16	resulting	result	VERB
ijtc-133	119	17	performance	performance	NOUN
ijtc-133	119	18	is	be	AUX
ijtc-133	119	19	in	in	ADP
ijtc-133	119	20	accordance	accordance	NOUN
ijtc-133	119	21	with	with	ADP
ijtc-133	119	22	the	the	DET
ijtc-133	119	23	plan	plan	NOUN
ijtc-133	119	24	and	and	CCONJ
ijtc-133	119	25	is	be	AUX
ijtc-133	119	26	not	not	PART
ijtc-133	119	27	in	in	ADP
ijtc-133	119	28	line	line	NOUN
ijtc-133	119	29	with	with	ADP
ijtc-133	119	30	external	external	ADJ
ijtc-133	119	31	factors	factor	NOUN
ijtc-133	119	32	(	(	PUNCT
ijtc-133	119	33	regulations	regulation	NOUN
ijtc-133	119	34	,	,	PUNCT
ijtc-133	119	35	legislation	legislation	NOUN
ijtc-133	119	36	,	,	PUNCT
ijtc-133	119	37	laws	law	NOUN
ijtc-133	119	38	)	)	PUNCT
ijtc-133	119	39	and	and	CCONJ
ijtc-133	119	40	internal	internal	ADJ
ijtc-133	119	41	factors	factor	NOUN
ijtc-133	119	42	(	(	PUNCT
ijtc-133	119	43	employee	employee	NOUN
ijtc-133	119	44	performance	performance	NOUN
ijtc-133	119	45	)	)	PUNCT
ijtc-133	119	46	.	.	PUNCT
ijtc-133	120	1	continuous	continuous	ADJ
ijtc-133	120	2	observation	observation	NOUN
ijtc-133	120	3	to	to	PART
ijtc-133	120	4	ensure	ensure	VERB
ijtc-133	120	5	and	and	CCONJ
ijtc-133	120	6	control	control	VERB
ijtc-133	120	7	the	the	DET
ijtc-133	120	8	alignment	alignment	NOUN
ijtc-133	120	9	of	of	ADP
ijtc-133	120	10	program	program	NOUN
ijtc-133	120	11	implementation	implementation	NOUN
ijtc-133	120	12	with	with	ADP
ijtc-133	120	13	predetermined	predetermine	VERB
ijtc-133	120	14	planning	planning	NOUN
ijtc-133	120	15	;	;	PUNCT
ijtc-133	120	16	4	4	X
ijtc-133	120	17	.	.	X
ijtc-133	120	18	participation	participation	NOUN
ijtc-133	120	19	,	,	PUNCT
ijtc-133	120	20	choice	choice	NOUN
ijtc-133	120	21	of	of	ADP
ijtc-133	120	22	hardware	hardware	NOUN
ijtc-133	120	23	&	&	CCONJ
ijtc-133	120	24	software	software	PROPN
ijtc-133	120	25	,	,	PUNCT
ijtc-133	120	26	implementation	implementation	NOUN
ijtc-133	120	27	of	of	ADP
ijtc-133	120	28	system	system	NOUN
ijtc-133	120	29	,	,	PUNCT
ijtc-133	120	30	system	system	NOUN
ijtc-133	120	31	maintenance	maintenance	NOUN
ijtc-133	120	32	and	and	CCONJ
ijtc-133	120	33	problem	problem	NOUN
ijtc-133	120	34	solving	solving	NOUN
ijtc-133	120	35	;	;	PUNCT
ijtc-133	120	36	5	5	X
ijtc-133	120	37	.	.	X
ijtc-133	120	38	commitment	commitment	NOUN
ijtc-133	120	39	:	:	PUNCT
ijtc-133	120	40	planning	planning	NOUN
ijtc-133	120	41	of	of	ADP
ijtc-133	120	42	further	further	ADJ
ijtc-133	120	43	developments	development	NOUN
ijtc-133	120	44	.	.	PUNCT
ijtc-133	121	1	the	the	DET
ijtc-133	121	2	characteristics	characteristic	NOUN
ijtc-133	121	3	of	of	ADP
ijtc-133	121	4	high	high	ADJ
ijtc-133	121	5	quality	quality	NOUN
ijtc-133	121	6	information	information	NOUN
ijtc-133	121	7	include	include	VERB
ijtc-133	121	8	accuracy	accuracy	NOUN
ijtc-133	121	9	,	,	PUNCT
ijtc-133	121	10	completeness	completeness	NOUN
ijtc-133	121	11	,	,	PUNCT
ijtc-133	121	12	consistency	consistency	NOUN
ijtc-133	121	13	,	,	PUNCT
ijtc-133	121	14	uniqueness	uniqueness	NOUN
ijtc-133	121	15	and	and	CCONJ
ijtc-133	121	16	timeliness	timeliness	NOUN
ijtc-133	121	17	.	.	PUNCT
ijtc-133	122	1	furthermore	furthermore	ADV
ijtc-133	122	2	,	,	PUNCT
ijtc-133	122	3	stair	stair	NOUN
ijtc-133	122	4	&	&	CCONJ
ijtc-133	122	5	reynolds	reynolds	PROPN
ijtc-133	122	6	(	(	PUNCT
ijtc-133	122	7	2012	2012	NUM
ijtc-133	122	8	)	)	PUNCT
ijtc-133	122	9	involves	involve	VERB
ijtc-133	122	10	measuring	measure	VERB
ijtc-133	122	11	the	the	DET
ijtc-133	122	12	quality	quality	NOUN
ijtc-133	122	13	of	of	ADP
ijtc-133	122	14	information	information	NOUN
ijtc-133	122	15	as	as	SCONJ
ijtc-133	122	16	seen	see	VERB
ijtc-133	122	17	from	from	ADP
ijtc-133	122	18	being	be	AUX
ijtc-133	122	19	accessible	accessible	ADJ
ijtc-133	122	20	,	,	PUNCT
ijtc-133	122	21	accurate	accurate	ADJ
ijtc-133	122	22	,	,	PUNCT
ijtc-133	122	23	complete	complete	ADJ
ijtc-133	122	24	,	,	PUNCT
ijtc-133	122	25	economic	economic	ADJ
ijtc-133	122	26	,	,	PUNCT
ijtc-133	122	27	flexible	flexible	ADJ
ijtc-133	122	28	,	,	PUNCT
ijtc-133	122	29	relevant	relevant	ADJ
ijtc-133	122	30	,	,	PUNCT
ijtc-133	122	31	reliable	reliable	ADJ
ijtc-133	122	32	,	,	PUNCT
ijtc-133	122	33	secure	secure	ADJ
ijtc-133	122	34	,	,	PUNCT
ijtc-133	122	35	simple	simple	ADJ
ijtc-133	122	36	,	,	PUNCT
ijtc-133	122	37	timely	timely	ADJ
ijtc-133	122	38	and	and	CCONJ
ijtc-133	122	39	verifiable	verifiable	ADJ
ijtc-133	122	40	so	so	SCONJ
ijtc-133	122	41	that	that	SCONJ
ijtc-133	122	42	it	it	PRON
ijtc-133	122	43	becomes	become	VERB
ijtc-133	122	44	more	more	ADV
ijtc-133	122	45	comprehensive	comprehensive	ADJ
ijtc-133	122	46	and	and	CCONJ
ijtc-133	122	47	detailed	detailed	ADJ
ijtc-133	122	48	.	.	PUNCT
ijtc-133	123	1	heidmann	heidmann	PROPN
ijtc-133	123	2	(	(	PUNCT
ijtc-133	123	3	2008	2008	NUM
ijtc-133	123	4	)	)	PUNCT
ijtc-133	123	5	states	state	VERB
ijtc-133	123	6	that	that	SCONJ
ijtc-133	123	7	management	management	NOUN
ijtc-133	123	8	accounting	accounting	NOUN
ijtc-133	123	9	information	information	NOUN
ijtc-133	123	10	systems	system	NOUN
ijtc-133	123	11	(	(	PUNCT
ijtc-133	123	12	mais	mais	X
ijtc-133	123	13	)	)	PUNCT
ijtc-133	123	14	are	be	AUX
ijtc-133	123	15	formal	formal	ADJ
ijtc-133	123	16	systems	system	NOUN
ijtc-133	123	17	that	that	PRON
ijtc-133	123	18	provide	provide	VERB
ijtc-133	123	19	information	information	NOUN
ijtc-133	123	20	from	from	ADP
ijtc-133	123	21	the	the	DET
ijtc-133	123	22	internal	internal	ADJ
ijtc-133	123	23	and	and	CCONJ
ijtc-133	123	24	external	external	ADJ
ijtc-133	123	25	environment	environment	NOUN
ijtc-133	123	26	to	to	ADP
ijtc-133	123	27	managers	manager	NOUN
ijtc-133	123	28	.	.	PUNCT
ijtc-133	124	1	drury	drury	PROPN
ijtc-133	124	2	,	,	PUNCT
ijtc-133	124	3	colin	colin	PROPN
ijtc-133	124	4	(	(	PUNCT
ijtc-133	124	5	2012	2012	NUM
ijtc-133	124	6	)	)	PUNCT
ijtc-133	124	7	stated	state	VERB
ijtc-133	124	8	that	that	SCONJ
ijtc-133	124	9	the	the	DET
ijtc-133	124	10	management	management	NOUN
ijtc-133	124	11	accounting	accounting	NOUN
ijtc-133	124	12	system	system	NOUN
ijtc-133	124	13	is	be	AUX
ijtc-133	124	14	to	to	PART
ijtc-133	124	15	provide	provide	VERB
ijtc-133	124	16	relevant	relevant	ADJ
ijtc-133	124	17	financial	financial	ADJ
ijtc-133	124	18	information	information	NOUN
ijtc-133	124	19	to	to	ADP
ijtc-133	124	20	managers	manager	NOUN
ijtc-133	124	21	to	to	PART
ijtc-133	124	22	help	help	VERB
ijtc-133	124	23	them	they	PRON
ijtc-133	124	24	make	make	VERB
ijtc-133	124	25	better	well	ADJ
ijtc-133	124	26	decisions	decision	NOUN
ijtc-133	124	27	.	.	PUNCT
ijtc-133	125	1	hoque	hoque	NOUN
ijtc-133	125	2	,	,	PUNCT
ijtc-133	125	3	(	(	PUNCT
ijtc-133	125	4	2005	2005	NUM
ijtc-133	125	5	)	)	PUNCT
ijtc-133	125	6	and	and	CCONJ
ijtc-133	125	7	hertati	hertati	NOUN
ijtc-133	125	8	(	(	PUNCT
ijtc-133	125	9	2016	2016	NUM
ijtc-133	125	10	)	)	PUNCT
ijtc-133	125	11	state	state	NOUN
ijtc-133	125	12	that	that	SCONJ
ijtc-133	125	13	management	management	NOUN
ijtc-133	125	14	accounting	accounting	NOUN
ijtc-133	125	15	information	information	NOUN
ijtc-133	125	16	system	system	NOUN
ijtc-133	125	17	provides	provide	VERB
ijtc-133	125	18	high	high	ADJ
ijtc-133	125	19	quality	quality	NOUN
ijtc-133	125	20	managers	manager	NOUN
ijtc-133	125	21	and	and	CCONJ
ijtc-133	125	22	relevant	relevant	ADJ
ijtc-133	125	23	information	information	NOUN
ijtc-133	125	24	to	to	PART
ijtc-133	125	25	make	make	VERB
ijtc-133	125	26	effective	effective	ADJ
ijtc-133	125	27	decisions	decision	NOUN
ijtc-133	125	28	to	to	PART
ijtc-133	125	29	achieve	achieve	VERB
ijtc-133	125	30	their	their	PRON
ijtc-133	125	31	organization	organization	NOUN
ijtc-133	125	32	's	's	PART
ijtc-133	125	33	goals	goal	NOUN
ijtc-133	125	34	or	or	CCONJ
ijtc-133	125	35	objectives	objective	NOUN
ijtc-133	125	36	.	.	PUNCT
ijtc-133	126	1	management	management	NOUN
ijtc-133	126	2	accounting	accounting	NOUN
ijtc-133	126	3	system	system	NOUN
ijtc-133	126	4	is	be	AUX
ijtc-133	126	5	a	a	DET
ijtc-133	126	6	formal	formal	ADJ
ijtc-133	126	7	system	system	NOUN
ijtc-133	126	8	designed	design	VERB
ijtc-133	126	9	to	to	PART
ijtc-133	126	10	provide	provide	VERB
ijtc-133	126	11	information	information	NOUN
ijtc-133	126	12	to	to	ADP
ijtc-133	126	13	managers	manager	NOUN
ijtc-133	126	14	bouwens	bouwen	NOUN
ijtc-133	126	15	&	&	CCONJ
ijtc-133	126	16	abernethy	abernethy	ADJ
ijtc-133	126	17	(	(	PUNCT
ijtc-133	126	18	2000	2000	NUM
ijtc-133	126	19	)	)	PUNCT
ijtc-133	126	20	.	.	PUNCT
ijtc-133	127	1	furthermore	furthermore	ADV
ijtc-133	127	2	,	,	PUNCT
ijtc-133	127	3	hansen	hansen	PROPN
ijtc-133	127	4	&	&	CCONJ
ijtc-133	127	5	mowen	mowen	PROPN
ijtc-133	127	6	(	(	PUNCT
ijtc-133	127	7	2014	2014	NUM
ijtc-133	127	8	)	)	PUNCT
ijtc-133	127	9	states	state	VERB
ijtc-133	127	10	that	that	SCONJ
ijtc-133	127	11	managerial	managerial	ADJ
ijtc-133	127	12	accounting	accounting	NOUN
ijtc-133	127	13	identifies	identifie	NOUN
ijtc-133	127	14	,	,	PUNCT
ijtc-133	127	15	collects	collect	VERB
ijtc-133	127	16	,	,	PUNCT
ijtc-133	127	17	measures	measure	NOUN
ijtc-133	127	18	,	,	PUNCT
ijtc-133	127	19	classifies	classify	VERB
ijtc-133	127	20	,	,	PUNCT
ijtc-133	127	21	and	and	CCONJ
ijtc-133	127	22	reports	report	VERB
ijtc-133	127	23	financial	financial	ADJ
ijtc-133	127	24	top	top	ADJ
ijtc-133	127	25	management	management	NOUN
ijtc-133	127	26	support	support	NOUN
ijtc-133	127	27	functions	function	NOUN
ijtc-133	127	28	in	in	ADP
ijtc-133	127	29	higher	high	ADJ
ijtc-133	127	30	education	education	NOUN
ijtc-133	127	31	management	management	NOUN
ijtc-133	127	32	accounting	accounting	NOUN
ijtc-133	127	33	information	information	NOUN
ijtc-133	127	34	systems	system	NOUN
ijtc-133	127	35	hertati	hertati	NOUN
ijtc-133	127	36	,	,	PUNCT
ijtc-133	127	37	nazarudin	nazarudin	NOUN
ijtc-133	127	38	,	,	PUNCT
ijtc-133	127	39	&	&	CCONJ
ijtc-133	127	40	fery	fery	PROPN
ijtc-133	127	41	215	215	NUM
ijtc-133	127	42	|	|	NOUN
ijtc-133	127	43	ilomata	ilomata	PROPN
ijtc-133	127	44	international	international	ADJ
ijtc-133	127	45	journal	journal	NOUN
ijtc-133	127	46	of	of	ADP
ijtc-133	127	47	tax	tax	PROPN
ijtc-133	127	48	&	&	CCONJ
ijtc-133	127	49	accounting	accounting	PROPN
ijtc-133	127	50	vol	vol	NOUN
ijtc-133	127	51	.	.	PROPN
ijtc-133	128	1	1	1	NUM
ijtc-133	129	1	no	no	NOUN
ijtc-133	129	2	.	.	NOUN
ijtc-133	129	3	4	4	NUM
ijtc-133	129	4	october	october	PROPN
ijtc-133	129	5	2020	2020	NUM
ijtc-133	129	6	and	and	CCONJ
ijtc-133	129	7	non	non	ADJ
ijtc-133	129	8	-	-	ADJ
ijtc-133	129	9	financial	financial	ADJ
ijtc-133	129	10	information	information	NOUN
ijtc-133	129	11	that	that	PRON
ijtc-133	129	12	is	be	AUX
ijtc-133	129	13	useful	useful	ADJ
ijtc-133	129	14	to	to	ADP
ijtc-133	129	15	internal	internal	ADJ
ijtc-133	129	16	users	user	NOUN
ijtc-133	129	17	in	in	ADP
ijtc-133	129	18	planning	planning	NOUN
ijtc-133	129	19	,	,	PUNCT
ijtc-133	129	20	controlling	control	VERB
ijtc-133	129	21	,	,	PUNCT
ijtc-133	129	22	and	and	CCONJ
ijtc-133	129	23	decision	decision	NOUN
ijtc-133	129	24	making	making	NOUN
ijtc-133	129	25	.	.	PUNCT
ijtc-133	130	1	hogue	hogue	PROPN
ijtc-133	130	2	(	(	PUNCT
ijtc-133	130	3	2004	2004	NUM
ijtc-133	130	4	)	)	PUNCT
ijtc-133	130	5	states	state	VERB
ijtc-133	130	6	that	that	SCONJ
ijtc-133	130	7	an	an	DET
ijtc-133	130	8	effective	effective	ADJ
ijtc-133	130	9	management	management	NOUN
ijtc-133	130	10	accounting	accounting	NOUN
ijtc-133	130	11	system	system	NOUN
ijtc-133	130	12	must	must	AUX
ijtc-133	130	13	be	be	AUX
ijtc-133	130	14	able	able	ADJ
ijtc-133	130	15	to	to	PART
ijtc-133	130	16	assess	assess	VERB
ijtc-133	130	17	the	the	DET
ijtc-133	130	18	progress	progress	NOUN
ijtc-133	130	19	of	of	ADP
ijtc-133	130	20	the	the	DET
ijtc-133	130	21	company	company	NOUN
ijtc-133	130	22	against	against	ADP
ijtc-133	130	23	strategic	strategic	ADJ
ijtc-133	130	24	priorities	priority	NOUN
ijtc-133	130	25	.	.	PUNCT
ijtc-133	131	1	furthermore	furthermore	ADV
ijtc-133	131	2	,	,	PUNCT
ijtc-133	131	3	horngren	horngren	PROPN
ijtc-133	131	4	,	,	PUNCT
ijtc-133	131	5	et	et	PROPN
ijtc-133	131	6	,	,	PUNCT
ijtc-133	131	7	al	al	PROPN
ijtc-133	131	8	(	(	PUNCT
ijtc-133	131	9	1996	1996	NUM
ijtc-133	131	10	)	)	PUNCT
ijtc-133	131	11	states	state	VERB
ijtc-133	131	12	that	that	SCONJ
ijtc-133	131	13	the	the	DET
ijtc-133	131	14	management	management	NOUN
ijtc-133	131	15	accounting	accounting	NOUN
ijtc-133	131	16	system	system	NOUN
ijtc-133	131	17	is	be	AUX
ijtc-133	131	18	a	a	DET
ijtc-133	131	19	formal	formal	ADJ
ijtc-133	131	20	mechanism	mechanism	NOUN
ijtc-133	131	21	for	for	ADP
ijtc-133	131	22	collecting	collecting	NOUN
ijtc-133	131	23	,	,	PUNCT
ijtc-133	131	24	organizing	organize	VERB
ijtc-133	131	25	and	and	CCONJ
ijtc-133	131	26	communicating	communicate	VERB
ijtc-133	131	27	information	information	NOUN
ijtc-133	131	28	about	about	ADP
ijtc-133	131	29	organizational	organizational	ADJ
ijtc-133	131	30	activities	activity	NOUN
ijtc-133	131	31	.	.	PUNCT
ijtc-133	132	1	the	the	DET
ijtc-133	132	2	opinion	opinion	NOUN
ijtc-133	132	3	of	of	ADP
ijtc-133	132	4	collier	collier	PROPN
ijtc-133	132	5	paul	paul	PROPN
ijtc-133	132	6	(	(	PUNCT
ijtc-133	132	7	2003	2003	NUM
ijtc-133	132	8	)	)	PUNCT
ijtc-133	132	9	states	state	VERB
ijtc-133	132	10	that	that	SCONJ
ijtc-133	132	11	management	management	NOUN
ijtc-133	132	12	accounting	accounting	NOUN
ijtc-133	132	13	system	system	NOUN
ijtc-133	132	14	must	must	AUX
ijtc-133	132	15	provide	provide	VERB
ijtc-133	132	16	timely	timely	ADJ
ijtc-133	132	17	and	and	CCONJ
ijtc-133	132	18	accurate	accurate	ADJ
ijtc-133	132	19	information	information	NOUN
ijtc-133	132	20	to	to	PART
ijtc-133	132	21	facilitate	facilitate	VERB
ijtc-133	132	22	efforts	effort	NOUN
ijtc-133	132	23	to	to	PART
ijtc-133	132	24	control	control	VERB
ijtc-133	132	25	costs	cost	NOUN
ijtc-133	132	26	,	,	PUNCT
ijtc-133	132	27	measure	measure	NOUN
ijtc-133	132	28	and	and	CCONJ
ijtc-133	132	29	improve	improve	VERB
ijtc-133	132	30	productivity	productivity	NOUN
ijtc-133	132	31	,	,	PUNCT
ijtc-133	132	32	and	and	CCONJ
ijtc-133	132	33	to	to	PART
ijtc-133	132	34	devise	devise	VERB
ijtc-133	132	35	improved	improved	ADJ
ijtc-133	132	36	production	production	NOUN
ijtc-133	132	37	processes	process	NOUN
ijtc-133	132	38	.	.	PUNCT
ijtc-133	133	1	a	a	DET
ijtc-133	133	2	statement	statement	NOUN
ijtc-133	133	3	expressed	express	VERB
ijtc-133	133	4	by	by	ADP
ijtc-133	133	5	anders	anders	PROPN
ijtc-133	133	6	rom	rom	PROPN
ijtc-133	133	7	(	(	PUNCT
ijtc-133	133	8	2005	2005	NUM
ijtc-133	133	9	)	)	PUNCT
ijtc-133	133	10	states	state	VERB
ijtc-133	133	11	that	that	SCONJ
ijtc-133	133	12	management	management	NOUN
ijtc-133	133	13	accounting	accounting	NOUN
ijtc-133	133	14	system	system	NOUN
ijtc-133	133	15	is	be	AUX
ijtc-133	133	16	an	an	DET
ijtc-133	133	17	enterprise	enterprise	NOUN
ijtc-133	133	18	system	system	NOUN
ijtc-133	133	19	including	include	VERB
ijtc-133	133	20	information	information	NOUN
ijtc-133	133	21	system	system	NOUN
ijtc-133	133	22	the	the	DET
ijtc-133	133	23	terms	term	NOUN
ijtc-133	133	24	'	'	PART
ijtc-133	133	25	integrated	integrate	VERB
ijtc-133	133	26	information	information	NOUN
ijtc-133	133	27	system	system	NOUN
ijtc-133	133	28	.	.	PUNCT
ijtc-133	134	1	several	several	ADJ
ijtc-133	134	2	meanings	meaning	NOUN
ijtc-133	134	3	that	that	PRON
ijtc-133	134	4	are	be	AUX
ijtc-133	134	5	in	in	ADP
ijtc-133	134	6	line	line	NOUN
ijtc-133	134	7	with	with	ADP
ijtc-133	134	8	the	the	DET
ijtc-133	134	9	above	above	ADJ
ijtc-133	134	10	meanings	meaning	NOUN
ijtc-133	134	11	have	have	AUX
ijtc-133	134	12	been	be	AUX
ijtc-133	134	13	put	put	VERB
ijtc-133	134	14	forward	forward	ADV
ijtc-133	134	15	by	by	ADP
ijtc-133	134	16	other	other	ADJ
ijtc-133	134	17	experts	expert	NOUN
ijtc-133	134	18	who	who	PRON
ijtc-133	134	19	basically	basically	ADV
ijtc-133	134	20	say	say	VERB
ijtc-133	134	21	that	that	SCONJ
ijtc-133	134	22	what	what	PRON
ijtc-133	134	23	is	be	AUX
ijtc-133	134	24	meant	mean	VERB
ijtc-133	134	25	by	by	ADP
ijtc-133	134	26	a	a	DET
ijtc-133	134	27	management	management	NOUN
ijtc-133	134	28	accounting	accounting	NOUN
ijtc-133	134	29	system	system	NOUN
ijtc-133	134	30	is	be	AUX
ijtc-133	134	31	a	a	DET
ijtc-133	134	32	formal	formal	ADJ
ijtc-133	134	33	system	system	NOUN
ijtc-133	134	34	designed	design	VERB
ijtc-133	134	35	to	to	PART
ijtc-133	134	36	provide	provide	VERB
ijtc-133	134	37	information	information	NOUN
ijtc-133	134	38	to	to	ADP
ijtc-133	134	39	managers	manager	NOUN
ijtc-133	134	40	and	and	CCONJ
ijtc-133	134	41	employees	employee	NOUN
ijtc-133	134	42	in	in	ADP
ijtc-133	134	43	the	the	DET
ijtc-133	134	44	organization	organization	NOUN
ijtc-133	134	45	to	to	PART
ijtc-133	134	46	provide	provide	VERB
ijtc-133	134	47	relevant	relevant	ADJ
ijtc-133	134	48	information	information	NOUN
ijtc-133	134	49	,	,	PUNCT
ijtc-133	134	50	both	both	CCONJ
ijtc-133	134	51	financial	financial	ADJ
ijtc-133	134	52	and	and	CCONJ
ijtc-133	134	53	non	non	ADJ
ijtc-133	134	54	-	-	ADJ
ijtc-133	134	55	financial	financial	ADJ
ijtc-133	134	56	.	.	PUNCT
ijtc-133	135	1	financial	financial	ADJ
ijtc-133	135	2	,	,	PUNCT
ijtc-133	135	3	such	such	ADJ
ijtc-133	135	4	as	as	ADP
ijtc-133	135	5	collecting	collecting	NOUN
ijtc-133	135	6	,	,	PUNCT
ijtc-133	135	7	measuring	measure	VERB
ijtc-133	135	8	,	,	PUNCT
ijtc-133	135	9	storing	storing	NOUN
ijtc-133	135	10	,	,	PUNCT
ijtc-133	135	11	analyzing	analyzing	NOUN
ijtc-133	135	12	,	,	PUNCT
ijtc-133	135	13	reporting	reporting	NOUN
ijtc-133	135	14	and	and	CCONJ
ijtc-133	135	15	managing	manage	VERB
ijtc-133	135	16	timely	timely	ADJ
ijtc-133	135	17	,	,	PUNCT
ijtc-133	135	18	accurate	accurate	ADJ
ijtc-133	135	19	information	information	NOUN
ijtc-133	135	20	about	about	ADP
ijtc-133	135	21	activities	activity	NOUN
ijtc-133	135	22	in	in	ADP
ijtc-133	135	23	order	order	NOUN
ijtc-133	135	24	to	to	PART
ijtc-133	135	25	make	make	VERB
ijtc-133	135	26	effective	effective	ADJ
ijtc-133	135	27	decisions	decision	NOUN
ijtc-133	135	28	in	in	ADP
ijtc-133	135	29	achieving	achieve	VERB
ijtc-133	135	30	goals	goal	NOUN
ijtc-133	135	31	or	or	CCONJ
ijtc-133	135	32	objectives	objective	NOUN
ijtc-133	135	33	in	in	ADP
ijtc-133	135	34	the	the	DET
ijtc-133	135	35	organization	organization	NOUN
ijtc-133	135	36	in	in	ADP
ijtc-133	135	37	an	an	DET
ijtc-133	135	38	integrated	integrate	VERB
ijtc-133	135	39	manner	manner	NOUN
ijtc-133	135	40	to	to	PART
ijtc-133	135	41	make	make	VERB
ijtc-133	135	42	decisions	decision	NOUN
ijtc-133	135	43	.	.	PUNCT
ijtc-133	136	1	based	base	VERB
ijtc-133	136	2	on	on	ADP
ijtc-133	136	3	the	the	DET
ijtc-133	136	4	dimensions	dimension	NOUN
ijtc-133	136	5	put	put	VERB
ijtc-133	136	6	forward	forward	ADV
ijtc-133	136	7	by	by	ADP
ijtc-133	136	8	experts	expert	NOUN
ijtc-133	136	9	(	(	PUNCT
ijtc-133	136	10	heidmann	heidmann	NOUN
ijtc-133	136	11	,	,	PUNCT
ijtc-133	136	12	2008	2008	NUM
ijtc-133	136	13	,	,	PUNCT
ijtc-133	136	14	avison	avison	PROPN
ijtc-133	136	15	&	&	CCONJ
ijtc-133	136	16	fitzgerald	fitzgerald	PROPN
ijtc-133	136	17	,	,	PUNCT
ijtc-133	136	18	2006	2006	NUM
ijtc-133	136	19	)	)	PUNCT
ijtc-133	136	20	,	,	PUNCT
ijtc-133	136	21	the	the	DET
ijtc-133	136	22	dimensions	dimension	NOUN
ijtc-133	136	23	of	of	ADP
ijtc-133	136	24	management	management	NOUN
ijtc-133	136	25	accounting	accounting	NOUN
ijtc-133	136	26	information	information	NOUN
ijtc-133	136	27	systems	system	NOUN
ijtc-133	136	28	in	in	ADP
ijtc-133	136	29	this	this	DET
ijtc-133	136	30	study	study	NOUN
ijtc-133	136	31	are	be	AUX
ijtc-133	136	32	integrated	integrate	VERB
ijtc-133	136	33	:	:	PUNCT
ijtc-133	136	34	(	(	PUNCT
ijtc-133	136	35	1	1	X
ijtc-133	136	36	)	)	PUNCT
ijtc-133	136	37	integrated	integrate	VERB
ijtc-133	136	38	.	.	PUNCT
ijtc-133	137	1	the	the	DET
ijtc-133	137	2	system	system	NOUN
ijtc-133	137	3	is	be	AUX
ijtc-133	137	4	able	able	ADJ
ijtc-133	137	5	to	to	PART
ijtc-133	137	6	cooperate	cooperate	VERB
ijtc-133	137	7	with	with	ADP
ijtc-133	137	8	one	one	NUM
ijtc-133	137	9	another	another	DET
ijtc-133	137	10	;	;	PUNCT
ijtc-133	137	11	(	(	PUNCT
ijtc-133	137	12	2	2	X
ijtc-133	137	13	)	)	PUNCT
ijtc-133	137	14	follows	follow	VERB
ijtc-133	137	15	.	.	PUNCT
ijtc-133	138	1	the	the	DET
ijtc-133	138	2	system	system	NOUN
ijtc-133	138	3	is	be	AUX
ijtc-133	138	4	able	able	ADJ
ijtc-133	138	5	to	to	PART
ijtc-133	138	6	adapt	adapt	VERB
ijtc-133	138	7	to	to	ADP
ijtc-133	138	8	environmental	environmental	ADJ
ijtc-133	138	9	changes	change	NOUN
ijtc-133	138	10	;	;	PUNCT
ijtc-133	138	11	(	(	PUNCT
ijtc-133	138	12	3	3	X
ijtc-133	138	13	)	)	PUNCT
ijtc-133	138	14	flexibility	flexibility	NOUN
ijtc-133	138	15	:	:	PUNCT
ijtc-133	138	16	the	the	DET
ijtc-133	138	17	system	system	NOUN
ijtc-133	138	18	is	be	AUX
ijtc-133	138	19	easily	easily	ADV
ijtc-133	138	20	accessible	accessible	ADJ
ijtc-133	138	21	when	when	SCONJ
ijtc-133	138	22	needed	need	VERB
ijtc-133	138	23	;	;	PUNCT
ijtc-133	138	24	(	(	PUNCT
ijtc-133	138	25	4	4	X
ijtc-133	138	26	)	)	PUNCT
ijtc-133	138	27	reliable	reliable	ADJ
ijtc-133	138	28	.	.	PUNCT
ijtc-133	139	1	the	the	DET
ijtc-133	139	2	system	system	NOUN
ijtc-133	139	3	can	can	AUX
ijtc-133	139	4	minimize	minimize	VERB
ijtc-133	139	5	errors	error	NOUN
ijtc-133	139	6	and	and	CCONJ
ijtc-133	139	7	function	function	VERB
ijtc-133	139	8	properly	properly	ADV
ijtc-133	139	9	;	;	PUNCT
ijtc-133	139	10	(	(	PUNCT
ijtc-133	139	11	5	5	X
ijtc-133	139	12	)	)	PUNCT
ijtc-133	139	13	formalization	formalization	NOUN
ijtc-133	139	14	.	.	PUNCT
ijtc-133	140	1	formalization	formalization	NOUN
ijtc-133	140	2	measures	measure	NOUN
ijtc-133	140	3	the	the	DET
ijtc-133	140	4	extent	extent	NOUN
ijtc-133	140	5	to	to	PART
ijtc-133	140	6	which	which	PRON
ijtc-133	140	7	a	a	DET
ijtc-133	140	8	system	system	NOUN
ijtc-133	140	9	contains	contain	VERB
ijtc-133	140	10	rules	rule	NOUN
ijtc-133	140	11	or	or	CCONJ
ijtc-133	140	12	procedures	procedure	NOUN
ijtc-133	140	13	;	;	PUNCT
ijtc-133	140	14	dan	dan	PROPN
ijtc-133	140	15	(	(	PUNCT
ijtc-133	140	16	6	6	NUM
ijtc-133	140	17	)	)	PUNCT
ijtc-133	140	18	media	medium	NOUN
ijtc-133	140	19	richness	richness	NOUN
ijtc-133	140	20	.	.	PUNCT
ijtc-133	141	1	measure	measure	VERB
ijtc-133	141	2	the	the	DET
ijtc-133	141	3	extent	extent	NOUN
ijtc-133	141	4	to	to	PART
ijtc-133	141	5	which	which	PRON
ijtc-133	141	6	the	the	DET
ijtc-133	141	7	system	system	NOUN
ijtc-133	141	8	uses	use	VERB
ijtc-133	141	9	various	various	ADJ
ijtc-133	141	10	alternative	alternative	ADJ
ijtc-133	141	11	media	medium	NOUN
ijtc-133	141	12	to	to	PART
ijtc-133	141	13	simplify	simplify	VERB
ijtc-133	141	14	and	and	CCONJ
ijtc-133	141	15	speed	speed	VERB
ijtc-133	141	16	up	up	ADP
ijtc-133	141	17	communication	communication	NOUN
ijtc-133	141	18	.	.	PUNCT
ijtc-133	142	1	the	the	DET
ijtc-133	142	2	effect	effect	NOUN
ijtc-133	142	3	of	of	ADP
ijtc-133	142	4	top	top	ADJ
ijtc-133	142	5	management	management	NOUN
ijtc-133	142	6	support	support	NOUN
ijtc-133	142	7	on	on	ADP
ijtc-133	142	8	the	the	DET
ijtc-133	142	9	quality	quality	NOUN
ijtc-133	142	10	of	of	ADP
ijtc-133	142	11	accounting	accounting	NOUN
ijtc-133	142	12	information	information	NOUN
ijtc-133	142	13	systems	system	NOUN
ijtc-133	142	14	.	.	PUNCT
ijtc-133	143	1	mahring	mahre	VERB
ijtc-133	143	2	(	(	PUNCT
ijtc-133	143	3	2002	2002	NUM
ijtc-133	143	4	)	)	PUNCT
ijtc-133	143	5	explains	explain	VERB
ijtc-133	143	6	the	the	DET
ijtc-133	143	7	importance	importance	NOUN
ijtc-133	143	8	of	of	ADP
ijtc-133	143	9	top	top	ADJ
ijtc-133	143	10	management	management	NOUN
ijtc-133	143	11	support	support	NOUN
ijtc-133	143	12	in	in	ADP
ijtc-133	143	13	the	the	DET
ijtc-133	143	14	success	success	NOUN
ijtc-133	143	15	of	of	ADP
ijtc-133	143	16	information	information	NOUN
ijtc-133	143	17	systems	system	NOUN
ijtc-133	143	18	.	.	PUNCT
ijtc-133	144	1	mcleod	mcleod	PROPN
ijtc-133	144	2	&	&	CCONJ
ijtc-133	144	3	schell	schell	PROPN
ijtc-133	144	4	(	(	PUNCT
ijtc-133	144	5	2007	2007	NUM
ijtc-133	144	6	)	)	PUNCT
ijtc-133	144	7	stated	state	VERB
ijtc-133	144	8	that	that	SCONJ
ijtc-133	144	9	top	top	ADJ
ijtc-133	144	10	management	management	NOUN
ijtc-133	144	11	support	support	NOUN
ijtc-133	144	12	is	be	AUX
ijtc-133	144	13	one	one	NUM
ijtc-133	144	14	of	of	ADP
ijtc-133	144	15	the	the	DET
ijtc-133	144	16	factors	factor	NOUN
ijtc-133	144	17	that	that	PRON
ijtc-133	144	18	have	have	VERB
ijtc-133	144	19	an	an	DET
ijtc-133	144	20	impact	impact	NOUN
ijtc-133	144	21	on	on	ADP
ijtc-133	144	22	information	information	NOUN
ijtc-133	144	23	systems	system	NOUN
ijtc-133	144	24	.	.	PUNCT
ijtc-133	145	1	agree	agree	VERB
ijtc-133	145	2	with	with	ADP
ijtc-133	145	3	schwalbe	schwalbe	PROPN
ijtc-133	145	4	(	(	PUNCT
ijtc-133	145	5	2006	2006	NUM
ijtc-133	145	6	)	)	PUNCT
ijtc-133	145	7	which	which	PRON
ijtc-133	145	8	states	state	VERB
ijtc-133	145	9	that	that	SCONJ
ijtc-133	145	10	top	top	ADJ
ijtc-133	145	11	management	management	NOUN
ijtc-133	145	12	support	support	NOUN
ijtc-133	145	13	is	be	AUX
ijtc-133	145	14	the	the	DET
ijtc-133	145	15	main	main	ADJ
ijtc-133	145	16	support	support	NOUN
ijtc-133	145	17	in	in	ADP
ijtc-133	145	18	the	the	DET
ijtc-133	145	19	information	information	NOUN
ijtc-133	145	20	system	system	NOUN
ijtc-133	145	21	used	use	VERB
ijtc-133	145	22	.	.	PUNCT
ijtc-133	146	1	furthermore	furthermore	ADV
ijtc-133	146	2	,	,	PUNCT
ijtc-133	146	3	laudon	laudon	PROPN
ijtc-133	146	4	&	&	CCONJ
ijtc-133	146	5	laudon	laudon	PROPN
ijtc-133	146	6	(	(	PUNCT
ijtc-133	146	7	2014	2014	NUM
ijtc-133	146	8	)	)	PUNCT
ijtc-133	146	9	stated	state	VERB
ijtc-133	146	10	that	that	SCONJ
ijtc-133	146	11	information	information	NOUN
ijtc-133	146	12	systems	system	NOUN
ijtc-133	146	13	can	can	AUX
ijtc-133	146	14	be	be	AUX
ijtc-133	146	15	implemented	implement	VERB
ijtc-133	146	16	if	if	SCONJ
ijtc-133	146	17	there	there	PRON
ijtc-133	146	18	is	be	VERB
ijtc-133	146	19	user	user	NOUN
ijtc-133	146	20	involvement	involvement	NOUN
ijtc-133	146	21	and	and	CCONJ
ijtc-133	146	22	are	be	AUX
ijtc-133	146	23	supported	support	VERB
ijtc-133	146	24	by	by	ADP
ijtc-133	146	25	top	top	ADJ
ijtc-133	146	26	management	management	NOUN
ijtc-133	146	27	because	because	SCONJ
ijtc-133	146	28	they	they	PRON
ijtc-133	146	29	have	have	VERB
ijtc-133	146	30	more	more	ADJ
ijtc-133	146	31	opportunities	opportunity	NOUN
ijtc-133	146	32	to	to	PART
ijtc-133	146	33	shape	shape	VERB
ijtc-133	146	34	information	information	NOUN
ijtc-133	146	35	systems	system	NOUN
ijtc-133	146	36	according	accord	VERB
ijtc-133	146	37	to	to	ADP
ijtc-133	146	38	business	business	NOUN
ijtc-133	146	39	priorities	priority	NOUN
ijtc-133	146	40	and	and	CCONJ
ijtc-133	146	41	needs	need	NOUN
ijtc-133	146	42	,	,	PUNCT
ijtc-133	146	43	and	and	CCONJ
ijtc-133	146	44	more	more	ADJ
ijtc-133	146	45	opportunities	opportunity	NOUN
ijtc-133	146	46	to	to	PART
ijtc-133	146	47	control	control	VERB
ijtc-133	146	48	the	the	DET
ijtc-133	146	49	results	result	NOUN
ijtc-133	146	50	.	.	PUNCT
ijtc-133	147	1	the	the	DET
ijtc-133	147	2	same	same	ADJ
ijtc-133	147	3	opinion	opinion	NOUN
ijtc-133	147	4	was	be	AUX
ijtc-133	147	5	also	also	ADV
ijtc-133	147	6	conveyed	convey	VERB
ijtc-133	147	7	by	by	ADP
ijtc-133	147	8	olson	olson	NOUN
ijtc-133	147	9	(	(	PUNCT
ijtc-133	147	10	2004	2004	NUM
ijtc-133	147	11	)	)	PUNCT
ijtc-133	147	12	who	who	PRON
ijtc-133	147	13	revealed	reveal	VERB
ijtc-133	147	14	that	that	SCONJ
ijtc-133	147	15	top	top	ADJ
ijtc-133	147	16	management	management	NOUN
ijtc-133	147	17	support	support	NOUN
ijtc-133	147	18	is	be	AUX
ijtc-133	147	19	one	one	NUM
ijtc-133	147	20	of	of	ADP
ijtc-133	147	21	the	the	DET
ijtc-133	147	22	keys	key	NOUN
ijtc-133	147	23	to	to	ADP
ijtc-133	147	24	the	the	DET
ijtc-133	147	25	success	success	NOUN
ijtc-133	147	26	of	of	ADP
ijtc-133	147	27	implementing	implement	VERB
ijtc-133	147	28	information	information	NOUN
ijtc-133	147	29	systems	system	NOUN
ijtc-133	147	30	.	.	PUNCT
ijtc-133	148	1	research	research	NOUN
ijtc-133	148	2	by	by	ADP
ijtc-133	148	3	sharma	sharma	PROPN
ijtc-133	148	4	&	&	CCONJ
ijtc-133	148	5	yetton	yetton	PROPN
ijtc-133	148	6	(	(	PUNCT
ijtc-133	148	7	2003	2003	NUM
ijtc-133	148	8	)	)	PUNCT
ijtc-133	148	9	concluded	conclude	VERB
ijtc-133	148	10	that	that	SCONJ
ijtc-133	148	11	management	management	NOUN
ijtc-133	148	12	support	support	NOUN
ijtc-133	148	13	is	be	AUX
ijtc-133	148	14	considered	consider	VERB
ijtc-133	148	15	an	an	DET
ijtc-133	148	16	important	important	ADJ
ijtc-133	148	17	factor	factor	NOUN
ijtc-133	148	18	in	in	ADP
ijtc-133	148	19	the	the	DET
ijtc-133	148	20	success	success	NOUN
ijtc-133	148	21	of	of	ADP
ijtc-133	148	22	a	a	DET
ijtc-133	148	23	management	management	NOUN
ijtc-133	148	24	accounting	accounting	NOUN
ijtc-133	148	25	system	system	NOUN
ijtc-133	148	26	.	.	PUNCT
ijtc-133	149	1	the	the	DET
ijtc-133	149	2	form	form	NOUN
ijtc-133	149	3	of	of	ADP
ijtc-133	149	4	top	top	ADJ
ijtc-133	149	5	management	management	NOUN
ijtc-133	149	6	support	support	NOUN
ijtc-133	149	7	is	be	AUX
ijtc-133	149	8	in	in	ADP
ijtc-133	149	9	the	the	DET
ijtc-133	149	10	form	form	NOUN
ijtc-133	149	11	of	of	ADP
ijtc-133	149	12	establishing	establish	VERB
ijtc-133	149	13	a	a	DET
ijtc-133	149	14	new	new	ADJ
ijtc-133	149	15	structure	structure	NOUN
ijtc-133	149	16	,	,	PUNCT
ijtc-133	149	17	a	a	DET
ijtc-133	149	18	supervisory	supervisory	ADJ
ijtc-133	149	19	system	system	NOUN
ijtc-133	149	20	,	,	PUNCT
ijtc-133	149	21	a	a	DET
ijtc-133	149	22	coordinating	coordinating	NOUN
ijtc-133	149	23	mechanism	mechanism	NOUN
ijtc-133	149	24	and	and	CCONJ
ijtc-133	149	25	motivating	motivating	NOUN
ijtc-133	149	26	performance	performance	NOUN
ijtc-133	149	27	improvement	improvement	NOUN
ijtc-133	149	28	.	.	PUNCT
ijtc-133	150	1	this	this	PRON
ijtc-133	150	2	is	be	AUX
ijtc-133	150	3	supported	support	VERB
ijtc-133	150	4	by	by	ADP
ijtc-133	150	5	the	the	DET
ijtc-133	150	6	research	research	NOUN
ijtc-133	150	7	of	of	ADP
ijtc-133	150	8	nathan	nathan	PROPN
ijtc-133	150	9	et	et	PROPN
ijtc-133	150	10	al	al	PROPN
ijtc-133	150	11	.	.	PROPN
ijtc-133	151	1	(	(	PUNCT
ijtc-133	151	2	2004	2004	NUM
ijtc-133	151	3	)	)	PUNCT
ijtc-133	151	4	who	who	PRON
ijtc-133	151	5	stated	state	VERB
ijtc-133	151	6	that	that	SCONJ
ijtc-133	151	7	top	top	ADJ
ijtc-133	151	8	management	management	NOUN
ijtc-133	151	9	support	support	NOUN
ijtc-133	151	10	has	have	AUX
ijtc-133	151	11	been	be	AUX
ijtc-133	151	12	identified	identify	VERB
ijtc-133	151	13	as	as	ADP
ijtc-133	151	14	an	an	DET
ijtc-133	151	15	important	important	ADJ
ijtc-133	151	16	factor	factor	NOUN
ijtc-133	151	17	for	for	ADP
ijtc-133	151	18	the	the	DET
ijtc-133	151	19	success	success	NOUN
ijtc-133	151	20	of	of	ADP
ijtc-133	151	21	an	an	DET
ijtc-133	151	22	organization	organization	NOUN
ijtc-133	151	23	.	.	PUNCT
ijtc-133	152	1	the	the	DET
ijtc-133	152	2	results	result	NOUN
ijtc-133	152	3	of	of	ADP
ijtc-133	152	4	this	this	DET
ijtc-133	152	5	study	study	NOUN
ijtc-133	152	6	indicate	indicate	VERB
ijtc-133	152	7	that	that	SCONJ
ijtc-133	152	8	a	a	DET
ijtc-133	152	9	framework	framework	NOUN
ijtc-133	152	10	in	in	ADP
ijtc-133	152	11	understanding	understand	VERB
ijtc-133	152	12	the	the	DET
ijtc-133	152	13	impact	impact	NOUN
ijtc-133	152	14	of	of	ADP
ijtc-133	152	15	top	top	ADJ
ijtc-133	152	16	management	management	NOUN
ijtc-133	152	17	support	support	NOUN
ijtc-133	152	18	on	on	ADP
ijtc-133	152	19	the	the	DET
ijtc-133	152	20	performance	performance	NOUN
ijtc-133	152	21	of	of	ADP
ijtc-133	152	22	information	information	NOUN
ijtc-133	152	23	systems	system	NOUN
ijtc-133	152	24	in	in	ADP
ijtc-133	152	25	an	an	DET
ijtc-133	152	26	organization	organization	NOUN
ijtc-133	152	27	.	.	PUNCT
ijtc-133	153	1	research	research	NOUN
ijtc-133	153	2	conducted	conduct	VERB
ijtc-133	153	3	by	by	ADP
ijtc-133	153	4	dong	dong	PROPN
ijtc-133	153	5	et	et	PROPN
ijtc-133	153	6	al	al	PROPN
ijtc-133	153	7	.	.	PROPN
ijtc-133	154	1	(	(	PUNCT
ijtc-133	154	2	2009	2009	NUM
ijtc-133	154	3	)	)	PUNCT
ijtc-133	154	4	concluded	conclude	VERB
ijtc-133	154	5	that	that	SCONJ
ijtc-133	154	6	the	the	DET
ijtc-133	154	7	position	position	NOUN
ijtc-133	154	8	of	of	ADP
ijtc-133	154	9	top	top	ADJ
ijtc-133	154	10	management	management	NOUN
ijtc-133	154	11	support	support	NOUN
ijtc-133	154	12	is	be	AUX
ijtc-133	154	13	very	very	ADV
ijtc-133	154	14	important	important	ADJ
ijtc-133	154	15	in	in	ADP
ijtc-133	154	16	the	the	DET
ijtc-133	154	17	implementation	implementation	NOUN
ijtc-133	154	18	of	of	ADP
ijtc-133	154	19	a	a	DET
ijtc-133	154	20	management	management	NOUN
ijtc-133	154	21	accounting	accounting	NOUN
ijtc-133	154	22	system	system	NOUN
ijtc-133	154	23	,	,	PUNCT
ijtc-133	154	24	which	which	PRON
ijtc-133	154	25	understands	understand	VERB
ijtc-133	154	26	the	the	DET
ijtc-133	154	27	concept	concept	NOUN
ijtc-133	154	28	of	of	ADP
ijtc-133	154	29	work	work	NOUN
ijtc-133	154	30	in	in	ADP
ijtc-133	154	31	an	an	DET
ijtc-133	154	32	organization	organization	NOUN
ijtc-133	154	33	.	.	PUNCT
ijtc-133	155	1	top	top	ADJ
ijtc-133	155	2	management	management	NOUN
ijtc-133	155	3	support	support	NOUN
ijtc-133	155	4	functions	function	NOUN
ijtc-133	155	5	in	in	ADP
ijtc-133	155	6	higher	high	ADJ
ijtc-133	155	7	education	education	NOUN
ijtc-133	155	8	management	management	NOUN
ijtc-133	155	9	accounting	accounting	NOUN
ijtc-133	155	10	information	information	NOUN
ijtc-133	155	11	systems	system	NOUN
ijtc-133	155	12	hertati	hertati	NOUN
ijtc-133	155	13	,	,	PUNCT
ijtc-133	155	14	nazarudin	nazarudin	NOUN
ijtc-133	155	15	,	,	PUNCT
ijtc-133	155	16	&	&	CCONJ
ijtc-133	155	17	fery	fery	PROPN
ijtc-133	155	18	216	216	NUM
ijtc-133	155	19	|	|	NOUN
ijtc-133	155	20	ilomata	ilomata	PROPN
ijtc-133	155	21	international	international	ADJ
ijtc-133	155	22	journal	journal	NOUN
ijtc-133	155	23	of	of	ADP
ijtc-133	155	24	tax	tax	PROPN
ijtc-133	155	25	&	&	CCONJ
ijtc-133	155	26	accounting	accounting	PROPN
ijtc-133	155	27	vol	vol	NOUN
ijtc-133	155	28	.	.	PROPN
ijtc-133	155	29	1	1	NUM
ijtc-133	155	30	no	no	NOUN
ijtc-133	155	31	.	.	NOUN
ijtc-133	155	32	4	4	NUM
ijtc-133	155	33	october	october	PROPN
ijtc-133	155	34	2020	2020	NUM
ijtc-133	155	35	research	research	NOUN
ijtc-133	155	36	by	by	ADP
ijtc-133	155	37	dong	dong	PROPN
ijtc-133	155	38	et	et	PROPN
ijtc-133	155	39	al	al	PROPN
ijtc-133	155	40	.	.	PROPN
ijtc-133	155	41	(	(	PUNCT
ijtc-133	155	42	2009	2009	NUM
ijtc-133	155	43	)	)	PUNCT
ijtc-133	155	44	supported	support	VERB
ijtc-133	155	45	by	by	ADP
ijtc-133	155	46	hwang	hwang	PROPN
ijtc-133	155	47	et	et	PROPN
ijtc-133	155	48	al	al	PROPN
ijtc-133	155	49	.	.	PROPN
ijtc-133	155	50	(	(	PUNCT
ijtc-133	155	51	2012	2012	NUM
ijtc-133	155	52	)	)	PUNCT
ijtc-133	155	53	who	who	PRON
ijtc-133	155	54	stated	state	VERB
ijtc-133	155	55	that	that	SCONJ
ijtc-133	155	56	in	in	ADP
ijtc-133	155	57	addition	addition	NOUN
ijtc-133	155	58	to	to	ADP
ijtc-133	155	59	training	training	NOUN
ijtc-133	155	60	,	,	PUNCT
ijtc-133	155	61	top	top	ADJ
ijtc-133	155	62	management	management	NOUN
ijtc-133	155	63	support	support	NOUN
ijtc-133	155	64	can	can	AUX
ijtc-133	155	65	also	also	ADV
ijtc-133	155	66	affect	affect	VERB
ijtc-133	155	67	the	the	DET
ijtc-133	155	68	implementation	implementation	NOUN
ijtc-133	155	69	of	of	ADP
ijtc-133	155	70	information	information	NOUN
ijtc-133	155	71	systems	system	NOUN
ijtc-133	155	72	.	.	PUNCT
ijtc-133	156	1	likewise	likewise	ADV
ijtc-133	156	2	hussein	hussein	VERB
ijtc-133	156	3	et	et	PROPN
ijtc-133	156	4	al	al	PROPN
ijtc-133	156	5	.	.	PROPN
ijtc-133	157	1	(	(	PUNCT
ijtc-133	157	2	2007	2007	NUM
ijtc-133	157	3	)	)	PUNCT
ijtc-133	157	4	argued	argue	VERB
ijtc-133	157	5	in	in	ADP
ijtc-133	157	6	the	the	DET
ijtc-133	157	7	results	result	NOUN
ijtc-133	157	8	of	of	ADP
ijtc-133	157	9	their	their	PRON
ijtc-133	157	10	study	study	NOUN
ijtc-133	157	11	that	that	SCONJ
ijtc-133	157	12	top	top	ADJ
ijtc-133	157	13	management	management	NOUN
ijtc-133	157	14	support	support	NOUN
ijtc-133	157	15	has	have	VERB
ijtc-133	157	16	a	a	DET
ijtc-133	157	17	significant	significant	ADJ
ijtc-133	157	18	effect	effect	NOUN
ijtc-133	157	19	on	on	ADP
ijtc-133	157	20	the	the	DET
ijtc-133	157	21	success	success	NOUN
ijtc-133	157	22	of	of	ADP
ijtc-133	157	23	information	information	NOUN
ijtc-133	157	24	systems	system	NOUN
ijtc-133	157	25	.	.	PUNCT
ijtc-133	158	1	top	top	ADJ
ijtc-133	158	2	management	management	NOUN
ijtc-133	158	3	support	support	NOUN
ijtc-133	158	4	is	be	AUX
ijtc-133	158	5	significantly	significantly	ADV
ijtc-133	158	6	and	and	CCONJ
ijtc-133	158	7	positively	positively	ADV
ijtc-133	158	8	related	relate	VERB
ijtc-133	158	9	to	to	ADP
ijtc-133	158	10	the	the	DET
ijtc-133	158	11	dimensions	dimension	NOUN
ijtc-133	158	12	of	of	ADP
ijtc-133	158	13	information	information	NOUN
ijtc-133	158	14	system	system	NOUN
ijtc-133	158	15	success	success	NOUN
ijtc-133	158	16	:	:	PUNCT
ijtc-133	158	17	these	these	DET
ijtc-133	158	18	findings	finding	NOUN
ijtc-133	158	19	further	far	ADV
ijtc-133	158	20	strengthen	strengthen	VERB
ijtc-133	158	21	the	the	DET
ijtc-133	158	22	argument	argument	NOUN
ijtc-133	158	23	that	that	SCONJ
ijtc-133	158	24	top	top	ADJ
ijtc-133	158	25	management	management	NOUN
ijtc-133	158	26	support	support	NOUN
ijtc-133	158	27	has	have	AUX
ijtc-133	158	28	a	a	DET
ijtc-133	158	29	considerable	considerable	ADJ
ijtc-133	158	30	influence	influence	NOUN
ijtc-133	158	31	on	on	ADP
ijtc-133	158	32	the	the	DET
ijtc-133	158	33	success	success	NOUN
ijtc-133	158	34	of	of	ADP
ijtc-133	158	35	management	management	NOUN
ijtc-133	158	36	accounting	accounting	NOUN
ijtc-133	158	37	information	information	NOUN
ijtc-133	158	38	systems	system	NOUN
ijtc-133	158	39	(	(	PUNCT
ijtc-133	158	40	hertati	hertati	PROPN
ijtc-133	158	41	,	,	PUNCT
ijtc-133	158	42	et	et	PROPN
ijtc-133	158	43	al	al	PROPN
ijtc-133	158	44	,	,	PUNCT
ijtc-133	158	45	2020	2020	NUM
ijtc-133	158	46	)	)	PUNCT
ijtc-133	158	47	.	.	PUNCT
ijtc-133	159	1	top	top	ADJ
ijtc-133	159	2	management	management	NOUN
ijtc-133	159	3	support	support	NOUN
ijtc-133	159	4	is	be	AUX
ijtc-133	159	5	significantly	significantly	ADV
ijtc-133	159	6	and	and	CCONJ
ijtc-133	159	7	positively	positively	ADV
ijtc-133	159	8	related	relate	VERB
ijtc-133	159	9	with	with	ADP
ijtc-133	159	10	the	the	DET
ijtc-133	159	11	dimensions	dimension	NOUN
ijtc-133	159	12	of	of	ADP
ijtc-133	159	13	si	si	NOUN
ijtc-133	159	14	success	success	NOUN
ijtc-133	159	15	.	.	PUNCT
ijtc-133	160	1	stare	stare	NOUN
ijtc-133	160	2	(	(	PUNCT
ijtc-133	160	3	2011	2011	NUM
ijtc-133	160	4	)	)	PUNCT
ijtc-133	160	5	in	in	ADP
ijtc-133	160	6	his	his	PRON
ijtc-133	160	7	research	research	NOUN
ijtc-133	160	8	suggests	suggest	VERB
ijtc-133	160	9	that	that	SCONJ
ijtc-133	160	10	the	the	DET
ijtc-133	160	11	support	support	NOUN
ijtc-133	160	12	provided	provide	VERB
ijtc-133	160	13	by	by	ADP
ijtc-133	160	14	top	top	ADJ
ijtc-133	160	15	management	management	NOUN
ijtc-133	160	16	can	can	AUX
ijtc-133	160	17	be	be	AUX
ijtc-133	160	18	in	in	ADP
ijtc-133	160	19	the	the	DET
ijtc-133	160	20	form	form	NOUN
ijtc-133	160	21	of	of	ADP
ijtc-133	160	22	planning	planning	NOUN
ijtc-133	160	23	,	,	PUNCT
ijtc-133	160	24	monitoring	monitor	VERB
ijtc-133	160	25	and	and	CCONJ
ijtc-133	160	26	evaluating	evaluate	VERB
ijtc-133	160	27	the	the	DET
ijtc-133	160	28	results	result	NOUN
ijtc-133	160	29	achieved	achieve	VERB
ijtc-133	160	30	,	,	PUNCT
ijtc-133	160	31	overcoming	overcome	VERB
ijtc-133	160	32	problems	problem	NOUN
ijtc-133	160	33	,	,	PUNCT
ijtc-133	160	34	facilitating	facilitate	VERB
ijtc-133	160	35	resources	resource	NOUN
ijtc-133	160	36	and	and	CCONJ
ijtc-133	160	37	providing	provide	VERB
ijtc-133	160	38	rewards	reward	NOUN
ijtc-133	160	39	to	to	ADP
ijtc-133	160	40	achievers	achiever	NOUN
ijtc-133	160	41	.	.	PUNCT
ijtc-133	161	1	furthermore	furthermore	ADV
ijtc-133	161	2	,	,	PUNCT
ijtc-133	161	3	top	top	ADJ
ijtc-133	161	4	management	management	NOUN
ijtc-133	161	5	plays	play	VERB
ijtc-133	161	6	a	a	DET
ijtc-133	161	7	role	role	NOUN
ijtc-133	161	8	in	in	ADP
ijtc-133	161	9	implementing	implement	VERB
ijtc-133	161	10	information	information	NOUN
ijtc-133	161	11	systems	system	NOUN
ijtc-133	161	12	,	,	PUNCT
ijtc-133	161	13	in	in	ADP
ijtc-133	161	14	the	the	DET
ijtc-133	161	15	form	form	NOUN
ijtc-133	161	16	of	of	ADP
ijtc-133	161	17	observation	observation	NOUN
ijtc-133	161	18	and	and	CCONJ
ijtc-133	161	19	participation	participation	NOUN
ijtc-133	161	20	in	in	ADP
ijtc-133	161	21	implementing	implement	VERB
ijtc-133	161	22	information	information	NOUN
ijtc-133	161	23	systems	system	NOUN
ijtc-133	161	24	(	(	PUNCT
ijtc-133	161	25	arnoldina	arnoldina	PROPN
ijtc-133	161	26	,	,	PUNCT
ijtc-133	161	27	2010	2010	NUM
ijtc-133	161	28	)	)	PUNCT
ijtc-133	161	29	.	.	PUNCT
ijtc-133	162	1	based	base	VERB
ijtc-133	162	2	on	on	ADP
ijtc-133	162	3	the	the	DET
ijtc-133	162	4	description	description	NOUN
ijtc-133	162	5	above	above	ADV
ijtc-133	162	6	,	,	PUNCT
ijtc-133	162	7	the	the	DET
ijtc-133	162	8	quality	quality	NOUN
ijtc-133	162	9	of	of	ADP
ijtc-133	162	10	accounting	accounting	NOUN
ijtc-133	162	11	information	information	NOUN
ijtc-133	162	12	systems	system	NOUN
ijtc-133	162	13	is	be	AUX
ijtc-133	162	14	indicated	indicate	VERB
ijtc-133	162	15	by	by	ADP
ijtc-133	162	16	the	the	DET
ijtc-133	162	17	more	more	ADV
ijtc-133	162	18	optimal	optimal	ADJ
ijtc-133	162	19	top	top	ADJ
ijtc-133	162	20	management	management	NOUN
ijtc-133	162	21	support	support	NOUN
ijtc-133	162	22	is	be	AUX
ijtc-133	162	23	given	give	VERB
ijtc-133	162	24	,	,	PUNCT
ijtc-133	162	25	the	the	PRON
ijtc-133	162	26	higher	high	ADJ
ijtc-133	162	27	the	the	DET
ijtc-133	162	28	success	success	NOUN
ijtc-133	162	29	of	of	ADP
ijtc-133	162	30	information	information	NOUN
ijtc-133	162	31	systems	system	NOUN
ijtc-133	162	32	is	be	AUX
ijtc-133	162	33	achieved	achieve	VERB
ijtc-133	162	34	,	,	PUNCT
ijtc-133	162	35	the	the	DET
ijtc-133	162	36	performance	performance	NOUN
ijtc-133	162	37	of	of	ADP
ijtc-133	162	38	information	information	NOUN
ijtc-133	162	39	systems	system	NOUN
ijtc-133	162	40	and	and	CCONJ
ijtc-133	162	41	the	the	DET
ijtc-133	162	42	success	success	NOUN
ijtc-133	162	43	of	of	ADP
ijtc-133	162	44	information	information	NOUN
ijtc-133	162	45	systems	system	NOUN
ijtc-133	162	46	with	with	ADP
ijtc-133	162	47	the	the	DET
ijtc-133	162	48	participation	participation	NOUN
ijtc-133	162	49	and	and	CCONJ
ijtc-133	162	50	involvement	involvement	NOUN
ijtc-133	162	51	of	of	ADP
ijtc-133	162	52	top	top	ADJ
ijtc-133	162	53	management	management	NOUN
ijtc-133	162	54	,	,	PUNCT
ijtc-133	162	55	so	so	SCONJ
ijtc-133	162	56	it	it	PRON
ijtc-133	162	57	can	can	AUX
ijtc-133	162	58	be	be	AUX
ijtc-133	162	59	said	say	VERB
ijtc-133	162	60	that	that	SCONJ
ijtc-133	162	61	top	top	ADJ
ijtc-133	162	62	management	management	NOUN
ijtc-133	162	63	support	support	NOUN
ijtc-133	162	64	has	have	VERB
ijtc-133	162	65	an	an	DET
ijtc-133	162	66	effect	effect	NOUN
ijtc-133	162	67	on	on	ADP
ijtc-133	162	68	quality	quality	NOUN
ijtc-133	162	69	.	.	PUNCT
ijtc-133	163	1	accounting	accounting	NOUN
ijtc-133	163	2	information	information	NOUN
ijtc-133	163	3	systems	system	NOUN
ijtc-133	163	4	and	and	CCONJ
ijtc-133	163	5	offers	offer	VERB
ijtc-133	163	6	advice	advice	NOUN
ijtc-133	163	7	and	and	CCONJ
ijtc-133	163	8	alternatives	alternative	NOUN
ijtc-133	163	9	.	.	PUNCT
ijtc-133	164	1	figure	figure	NOUN
ijtc-133	164	2	1	1	NUM
ijtc-133	164	3	:	:	PUNCT
ijtc-133	164	4	research	research	NOUN
ijtc-133	164	5	framework	framework	NOUN
ijtc-133	164	6	h1	h1	PROPN
ijtc-133	164	7	:	:	PUNCT
ijtc-133	164	8	the	the	DET
ijtc-133	164	9	top	top	ADJ
ijtc-133	164	10	management	management	NOUN
ijtc-133	164	11	support	support	NOUN
ijtc-133	164	12	function	function	NOUN
ijtc-133	164	13	affects	affect	VERB
ijtc-133	164	14	the	the	DET
ijtc-133	164	15	management	management	NOUN
ijtc-133	164	16	accounting	accounting	NOUN
ijtc-133	164	17	information	information	NOUN
ijtc-133	164	18	system	system	NOUN
ijtc-133	164	19	methods	method	NOUN
ijtc-133	164	20	research	research	NOUN
ijtc-133	164	21	methodology	methodology	NOUN
ijtc-133	164	22	:	:	PUNCT
ijtc-133	164	23	the	the	DET
ijtc-133	164	24	method	method	NOUN
ijtc-133	164	25	used	use	VERB
ijtc-133	164	26	in	in	ADP
ijtc-133	164	27	this	this	DET
ijtc-133	164	28	research	research	NOUN
ijtc-133	164	29	is	be	AUX
ijtc-133	164	30	descriptive	descriptive	ADJ
ijtc-133	164	31	and	and	CCONJ
ijtc-133	164	32	explanatory	explanatory	ADJ
ijtc-133	164	33	.	.	PUNCT
ijtc-133	165	1	the	the	DET
ijtc-133	165	2	population	population	NOUN
ijtc-133	165	3	in	in	ADP
ijtc-133	165	4	this	this	DET
ijtc-133	165	5	study	study	NOUN
ijtc-133	165	6	were	be	AUX
ijtc-133	165	7	related	relate	VERB
ijtc-133	165	8	sub	sub	NOUN
ijtc-133	165	9	-	-	NOUN
ijtc-133	165	10	units	unit	NOUN
ijtc-133	165	11	at	at	ADP
ijtc-133	165	12	higher	high	ADJ
ijtc-133	165	13	education	education	NOUN
ijtc-133	165	14	institutions	institution	NOUN
ijtc-133	165	15	in	in	ADP
ijtc-133	165	16	south	south	PROPN
ijtc-133	165	17	sumatra	sumatra	PROPN
ijtc-133	165	18	,	,	PUNCT
ijtc-133	165	19	as	as	ADV
ijtc-133	165	20	many	many	ADJ
ijtc-133	165	21	as	as	ADP
ijtc-133	165	22	120	120	NUM
ijtc-133	165	23	samples	sample	NOUN
ijtc-133	165	24	in	in	ADP
ijtc-133	165	25	15	15	NUM
ijtc-133	165	26	universities	university	NOUN
ijtc-133	165	27	.	.	PUNCT
ijtc-133	166	1	the	the	DET
ijtc-133	166	2	sample	sample	NOUN
ijtc-133	166	3	was	be	AUX
ijtc-133	166	4	obtained	obtain	VERB
ijtc-133	166	5	through	through	ADP
ijtc-133	166	6	simple	simple	ADJ
ijtc-133	166	7	random	random	ADJ
ijtc-133	166	8	sampling	sampling	NOUN
ijtc-133	166	9	technique	technique	NOUN
ijtc-133	166	10	using	use	VERB
ijtc-133	166	11	the	the	DET
ijtc-133	166	12	slovin	slovin	NOUN
ijtc-133	166	13	formula	formula	NOUN
ijtc-133	166	14	(	(	PUNCT
ijtc-133	166	15	cooper	cooper	PROPN
ijtc-133	166	16	&	&	CCONJ
ijtc-133	166	17	schindler	schindler	PROPN
ijtc-133	166	18	,	,	PUNCT
ijtc-133	166	19	2006	2006	NUM
ijtc-133	166	20	)	)	PUNCT
ijtc-133	166	21	,	,	PUNCT
ijtc-133	166	22	as	as	SCONJ
ijtc-133	166	23	follows	follow	VERB
ijtc-133	166	24	:	:	PUNCT
ijtc-133	166	25	n	n	PRON
ijtc-133	166	26	1	1	NUM
ijtc-133	166	27	+	+	CCONJ
ijtc-133	166	28	n(e)2	n(e)2	ADV
ijtc-133	166	29	)	)	PUNCT
ijtc-133	166	30	so	so	SCONJ
ijtc-133	166	31	that	that	SCONJ
ijtc-133	166	32	it	it	PRON
ijtc-133	166	33	is	be	AUX
ijtc-133	166	34	obtained	obtain	VERB
ijtc-133	166	35	a	a	DET
ijtc-133	166	36	sample	sample	NOUN
ijtc-133	166	37	as	as	SCONJ
ijtc-133	166	38	follows	follow	VERB
ijtc-133	166	39	𝟒9	𝟒9	NUM
ijtc-133	166	40	𝑟𝑜𝑢𝑛𝑑𝑖𝑛𝑔	𝑟𝑜𝑢𝑛𝑑𝑖𝑛𝑔	NOUN
ijtc-133	166	41	𝑡𝑜	𝑡𝑜	PROPN
ijtc-133	166	42	37	37	NUM
ijtc-133	167	1	=	=	SYM
ijtc-133	167	2	119	119	NUM
ijtc-133	167	3	1	1	NUM
ijtc-133	167	4	+	+	NUM
ijtc-133	167	5	119(0.1)2	119(0.1)2	NUM
ijtc-133	167	6	)	)	PUNCT
ijtc-133	167	7	of	of	ADP
ijtc-133	167	8	which	which	PRON
ijtc-133	167	9	:	:	PUNCT
ijtc-133	167	10	lecturer	lecturer	NOUN
ijtc-133	167	11	work	work	NOUN
ijtc-133	167	12	management	management	NOUN
ijtc-133	167	13	information	information	NOUN
ijtc-133	167	14	system	system	NOUN
ijtc-133	167	15	input	input	NOUN
ijtc-133	167	16	teaching	teach	VERB
ijtc-133	167	17	community	community	NOUN
ijtc-133	167	18	service	service	NOUN
ijtc-133	167	19	,	,	PUNCT
ijtc-133	167	20	research	research	NOUN
ijtc-133	167	21	,	,	PUNCT
ijtc-133	167	22	guiding	guide	VERB
ijtc-133	167	23	students	student	NOUN
ijtc-133	167	24	information	information	NOUN
ijtc-133	167	25	systems	system	NOUN
ijtc-133	167	26	process	process	NOUN
ijtc-133	167	27	management	management	NOUN
ijtc-133	167	28	accounting	accounting	NOUN
ijtc-133	167	29	salary	salary	NOUN
ijtc-133	167	30	and	and	CCONJ
ijtc-133	167	31	awards	award	NOUN
ijtc-133	167	32	dosen	dosen	VERB
ijtc-133	167	33	ad	ad	PROPN
ijtc-133	167	34	art	art	PROPN
ijtc-133	167	35	college	college	PROPN
ijtc-133	167	36	top	top	ADJ
ijtc-133	167	37	management	management	NOUN
ijtc-133	167	38	support	support	NOUN
ijtc-133	167	39	functions	function	NOUN
ijtc-133	167	40	in	in	ADP
ijtc-133	167	41	higher	high	ADJ
ijtc-133	167	42	education	education	NOUN
ijtc-133	167	43	management	management	NOUN
ijtc-133	167	44	accounting	accounting	NOUN
ijtc-133	167	45	information	information	NOUN
ijtc-133	167	46	systems	system	NOUN
ijtc-133	167	47	hertati	hertati	NOUN
ijtc-133	167	48	,	,	PUNCT
ijtc-133	167	49	nazarudin	nazarudin	NOUN
ijtc-133	167	50	,	,	PUNCT
ijtc-133	167	51	&	&	CCONJ
ijtc-133	167	52	fery	fery	PROPN
ijtc-133	167	53	217	217	NUM
ijtc-133	167	54	|	|	ADV
ijtc-133	167	55	ilomata	ilomata	PROPN
ijtc-133	167	56	international	international	ADJ
ijtc-133	167	57	journal	journal	NOUN
ijtc-133	167	58	of	of	ADP
ijtc-133	167	59	tax	tax	PROPN
ijtc-133	167	60	&	&	CCONJ
ijtc-133	167	61	accounting	accounting	PROPN
ijtc-133	167	62	vol	vol	NOUN
ijtc-133	167	63	.	.	PROPN
ijtc-133	168	1	1	1	NUM
ijtc-133	168	2	no	no	NOUN
ijtc-133	168	3	.	.	NOUN
ijtc-133	168	4	4	4	NUM
ijtc-133	168	5	october	october	PROPN
ijtc-133	168	6	2020	2020	NUM
ijtc-133	168	7	n	n	CCONJ
ijtc-133	168	8	:	:	PUNCT
ijtc-133	168	9	sample	sample	NOUN
ijtc-133	168	10	size	size	NOUN
ijtc-133	168	11	n	n	CCONJ
ijtc-133	168	12	:	:	PUNCT
ijtc-133	168	13	population	population	NOUN
ijtc-133	168	14	size	size	NOUN
ijtc-133	168	15	e	e	NOUN
ijtc-133	168	16	:	:	PUNCT
ijtc-133	168	17	inaccuracy	inaccuracy	ADJ
ijtc-133	168	18	leeway	leeway	NOUN
ijtc-133	168	19	percent	percent	NOUN
ijtc-133	168	20	due	due	ADJ
ijtc-133	168	21	to	to	ADP
ijtc-133	168	22	sampling	sample	VERB
ijtc-133	168	23	which	which	PRON
ijtc-133	168	24	can	can	AUX
ijtc-133	168	25	still	still	ADV
ijtc-133	168	26	be	be	AUX
ijtc-133	168	27	tolerated	tolerate	VERB
ijtc-133	168	28	or	or	CCONJ
ijtc-133	168	29	desirable	desirable	ADJ
ijtc-133	168	30	for	for	ADP
ijtc-133	168	31	example	example	NOUN
ijtc-133	168	32	5	5	NUM
ijtc-133	168	33	%	%	NOUN
ijtc-133	168	34	,	,	PUNCT
ijtc-133	168	35	10	10	NUM
ijtc-133	168	36	%	%	NOUN
ijtc-133	168	37	and	and	CCONJ
ijtc-133	168	38	more	more	ADJ
ijtc-133	168	39	.	.	PUNCT
ijtc-133	169	1	the	the	DET
ijtc-133	169	2	observation	observation	NOUN
ijtc-133	169	3	unit	unit	NOUN
ijtc-133	169	4	in	in	ADP
ijtc-133	169	5	this	this	DET
ijtc-133	169	6	study	study	NOUN
ijtc-133	169	7	is	be	AUX
ijtc-133	169	8	the	the	DET
ijtc-133	169	9	people	people	NOUN
ijtc-133	169	10	who	who	PRON
ijtc-133	169	11	work	work	VERB
ijtc-133	169	12	in	in	ADP
ijtc-133	169	13	related	related	ADJ
ijtc-133	169	14	units	unit	NOUN
ijtc-133	169	15	as	as	ADP
ijtc-133	169	16	administrators	administrator	NOUN
ijtc-133	169	17	of	of	ADP
ijtc-133	169	18	management	management	NOUN
ijtc-133	169	19	accounting	accounting	NOUN
ijtc-133	169	20	information	information	NOUN
ijtc-133	169	21	systems	system	NOUN
ijtc-133	169	22	in	in	ADP
ijtc-133	169	23	tertiary	tertiary	ADJ
ijtc-133	169	24	institutions	institution	NOUN
ijtc-133	169	25	.	.	PUNCT
ijtc-133	170	1	this	this	DET
ijtc-133	170	2	study	study	NOUN
ijtc-133	170	3	uses	use	VERB
ijtc-133	170	4	primary	primary	ADJ
ijtc-133	170	5	data	datum	NOUN
ijtc-133	170	6	,	,	PUNCT
ijtc-133	170	7	while	while	SCONJ
ijtc-133	170	8	the	the	DET
ijtc-133	170	9	data	data	NOUN
ijtc-133	170	10	collection	collection	NOUN
ijtc-133	170	11	method	method	NOUN
ijtc-133	170	12	used	use	VERB
ijtc-133	170	13	is	be	AUX
ijtc-133	170	14	a	a	DET
ijtc-133	170	15	questionnaire	questionnaire	NOUN
ijtc-133	170	16	assisted	assist	VERB
ijtc-133	170	17	by	by	ADP
ijtc-133	170	18	google	google	PROPN
ijtc-133	170	19	form	form	NOUN
ijtc-133	170	20	.	.	PUNCT
ijtc-133	171	1	the	the	DET
ijtc-133	171	2	validity	validity	NOUN
ijtc-133	171	3	test	test	NOUN
ijtc-133	171	4	was	be	AUX
ijtc-133	171	5	conducted	conduct	VERB
ijtc-133	171	6	which	which	PRON
ijtc-133	171	7	was	be	AUX
ijtc-133	171	8	used	use	VERB
ijtc-133	171	9	to	to	PART
ijtc-133	171	10	determine	determine	VERB
ijtc-133	171	11	the	the	DET
ijtc-133	171	12	feasibility	feasibility	NOUN
ijtc-133	171	13	of	of	ADP
ijtc-133	171	14	the	the	DET
ijtc-133	171	15	items	item	NOUN
ijtc-133	171	16	in	in	ADP
ijtc-133	171	17	the	the	DET
ijtc-133	171	18	questionnaire	questionnaire	NOUN
ijtc-133	171	19	to	to	PART
ijtc-133	171	20	determine	determine	VERB
ijtc-133	171	21	the	the	DET
ijtc-133	171	22	variables	variable	NOUN
ijtc-133	171	23	and	and	CCONJ
ijtc-133	171	24	the	the	DET
ijtc-133	171	25	reliability	reliability	NOUN
ijtc-133	171	26	test	test	NOUN
ijtc-133	171	27	to	to	PART
ijtc-133	171	28	measure	measure	VERB
ijtc-133	171	29	the	the	DET
ijtc-133	171	30	reliability	reliability	NOUN
ijtc-133	171	31	of	of	ADP
ijtc-133	171	32	the	the	DET
ijtc-133	171	33	object	object	NOUN
ijtc-133	171	34	being	be	AUX
ijtc-133	171	35	measured	measure	VERB
ijtc-133	171	36	.	.	PUNCT
ijtc-133	172	1	data	datum	NOUN
ijtc-133	172	2	analysis	analysis	NOUN
ijtc-133	172	3	was	be	AUX
ijtc-133	172	4	carried	carry	VERB
ijtc-133	172	5	out	out	ADP
ijtc-133	172	6	by	by	ADP
ijtc-133	172	7	descriptive	descriptive	ADJ
ijtc-133	172	8	analysis	analysis	NOUN
ijtc-133	172	9	and	and	CCONJ
ijtc-133	172	10	verification	verification	NOUN
ijtc-133	172	11	.	.	PUNCT
ijtc-133	173	1	descriptive	descriptive	ADJ
ijtc-133	173	2	analysis	analysis	NOUN
ijtc-133	173	3	was	be	AUX
ijtc-133	173	4	carried	carry	VERB
ijtc-133	173	5	out	out	ADP
ijtc-133	173	6	with	with	ADP
ijtc-133	173	7	a	a	DET
ijtc-133	173	8	balanced	balanced	ADJ
ijtc-133	173	9	categorization	categorization	NOUN
ijtc-133	173	10	using	use	VERB
ijtc-133	173	11	inter	inter	ADJ
ijtc-133	173	12	-	-	ADJ
ijtc-133	173	13	quartile	quartile	ADJ
ijtc-133	173	14	ranges	range	NOUN
ijtc-133	173	15	(	(	PUNCT
ijtc-133	173	16	cooper	cooper	PROPN
ijtc-133	173	17	&	&	CCONJ
ijtc-133	173	18	schindler	schindler	PROPN
ijtc-133	173	19	,	,	PUNCT
ijtc-133	173	20	2006	2006	NUM
ijtc-133	173	21	)	)	PUNCT
ijtc-133	173	22	.	.	PUNCT
ijtc-133	174	1	the	the	DET
ijtc-133	174	2	verification	verification	NOUN
ijtc-133	174	3	analysis	analysis	NOUN
ijtc-133	174	4	used	use	VERB
ijtc-133	174	5	to	to	PART
ijtc-133	174	6	test	test	VERB
ijtc-133	174	7	the	the	DET
ijtc-133	174	8	hypothesis	hypothesis	NOUN
ijtc-133	174	9	in	in	ADP
ijtc-133	174	10	this	this	DET
ijtc-133	174	11	study	study	NOUN
ijtc-133	174	12	is	be	AUX
ijtc-133	174	13	to	to	PART
ijtc-133	174	14	use	use	VERB
ijtc-133	174	15	the	the	DET
ijtc-133	174	16	structural	structural	ADJ
ijtc-133	174	17	equation	equation	NOUN
ijtc-133	174	18	modeling	modeling	NOUN
ijtc-133	174	19	(	(	PUNCT
ijtc-133	174	20	sem	sem	NOUN
ijtc-133	174	21	)	)	PUNCT
ijtc-133	174	22	component	component	NOUN
ijtc-133	174	23	or	or	CCONJ
ijtc-133	174	24	variance	variance	NOUN
ijtc-133	174	25	based	base	VERB
ijtc-133	174	26	on	on	ADP
ijtc-133	174	27	what	what	PRON
ijtc-133	174	28	is	be	AUX
ijtc-133	174	29	known	know	VERB
ijtc-133	174	30	as	as	ADP
ijtc-133	174	31	the	the	DET
ijtc-133	174	32	partial	partial	ADJ
ijtc-133	174	33	least	least	ADV
ijtc-133	174	34	square	square	ADJ
ijtc-133	174	35	(	(	PUNCT
ijtc-133	174	36	pls	pls	INTJ
ijtc-133	174	37	)	)	PUNCT
ijtc-133	174	38	.	.	PUNCT
ijtc-133	175	1	results	result	NOUN
ijtc-133	175	2	and	and	CCONJ
ijtc-133	175	3	discussion	discussion	NOUN
ijtc-133	175	4	top	top	ADJ
ijtc-133	175	5	management	management	NOUN
ijtc-133	175	6	support	support	NOUN
ijtc-133	175	7	:	:	PUNCT
ijtc-133	175	8	measured	measure	VERB
ijtc-133	175	9	through	through	ADP
ijtc-133	175	10	three	three	NUM
ijtc-133	175	11	dimensions	dimension	NOUN
ijtc-133	175	12	,	,	PUNCT
ijtc-133	175	13	namely	namely	ADV
ijtc-133	175	14	evaluate	evaluate	VERB
ijtc-133	175	15	,	,	PUNCT
ijtc-133	175	16	direct	direct	ADJ
ijtc-133	175	17	and	and	CCONJ
ijtc-133	175	18	monitor	monitor	NOUN
ijtc-133	175	19	.	.	PUNCT
ijtc-133	176	1	each	each	PRON
ijtc-133	176	2	of	of	ADP
ijtc-133	176	3	the	the	DET
ijtc-133	176	4	variables	variable	NOUN
ijtc-133	176	5	and	and	CCONJ
ijtc-133	176	6	dimensions	dimension	NOUN
ijtc-133	176	7	of	of	ADP
ijtc-133	176	8	top	top	ADJ
ijtc-133	176	9	management	management	NOUN
ijtc-133	176	10	support	support	NOUN
ijtc-133	176	11	is	be	AUX
ijtc-133	176	12	measured	measure	VERB
ijtc-133	176	13	through	through	ADP
ijtc-133	176	14	five	five	NUM
ijtc-133	176	15	indicators	indicator	NOUN
ijtc-133	176	16	.	.	PUNCT
ijtc-133	177	1	the	the	DET
ijtc-133	177	2	overall	overall	ADJ
ijtc-133	177	3	indicators	indicator	NOUN
ijtc-133	177	4	are	be	AUX
ijtc-133	177	5	operationalized	operationalize	VERB
ijtc-133	177	6	into	into	ADP
ijtc-133	177	7	ten	ten	NUM
ijtc-133	177	8	statement	statement	NOUN
ijtc-133	177	9	items	item	NOUN
ijtc-133	177	10	.	.	PUNCT
ijtc-133	178	1	the	the	DET
ijtc-133	178	2	following	follow	VERB
ijtc-133	178	3	is	be	AUX
ijtc-133	178	4	a	a	DET
ijtc-133	178	5	descriptive	descriptive	ADJ
ijtc-133	178	6	analysis	analysis	NOUN
ijtc-133	178	7	for	for	ADP
ijtc-133	178	8	each	each	DET
ijtc-133	178	9	dimension	dimension	NOUN
ijtc-133	178	10	and	and	CCONJ
ijtc-133	178	11	its	its	PRON
ijtc-133	178	12	interpretation	interpretation	NOUN
ijtc-133	178	13	.	.	PUNCT
ijtc-133	179	1	table	table	NOUN
ijtc-133	179	2	1	1	NUM
ijtc-133	179	3	.	.	PUNCT
ijtc-133	179	4	descriptive	descriptive	ADJ
ijtc-133	179	5	statistics	statistic	NOUN
ijtc-133	179	6	of	of	ADP
ijtc-133	179	7	top	top	ADJ
ijtc-133	179	8	management	management	NOUN
ijtc-133	179	9	support	support	NOUN
ijtc-133	179	10	variables	variable	VERB
ijtc-133	179	11	variable	variable	ADJ
ijtc-133	179	12	dimention	dimention	PROPN
ijtc-133	179	13	statistical	statistical	ADJ
ijtc-133	179	14	measure	measure	NOUN
ijtc-133	179	15	relative	relative	ADJ
ijtc-133	179	16	frequency	frequency	NOUN
ijtc-133	179	17	min	min	PROPN
ijtc-133	179	18	max	max	PROPN
ijtc-133	179	19	average	average	NOUN
ijtc-133	179	20	sd	sd	ADP
ijtc-133	179	21	0	0	NUM
ijtc-133	179	22	-	-	SYM
ijtc-133	179	23	1	1	NUM
ijtc-133	179	24	1	1	NUM
ijtc-133	179	25	-	-	SYM
ijtc-133	179	26	2	2	NUM
ijtc-133	179	27	2	2	NUM
ijtc-133	179	28	-	-	SYM
ijtc-133	179	29	3	3	NUM
ijtc-133	179	30	3	3	NUM
ijtc-133	179	31	-	-	SYM
ijtc-133	179	32	4	4	NUM
ijtc-133	179	33	4	4	NUM
ijtc-133	179	34	-	-	SYM
ijtc-133	179	35	5	5	NUM
ijtc-133	179	36	top	top	ADJ
ijtc-133	179	37	management	management	NOUN
ijtc-133	179	38	support	support	NOUN
ijtc-133	179	39	functions	function	NOUN
ijtc-133	179	40	evaluate	evaluate	VERB
ijtc-133	179	41	1,5	1,5	NUM
ijtc-133	179	42	5,0	5,0	NUM
ijtc-133	179	43	3,5	3,5	NUM
ijtc-133	179	44	0,8	0,8	NUM
ijtc-133	179	45	0,0	0,0	NUM
ijtc-133	179	46	20,3	20,3	NUM
ijtc-133	179	47	35,2	35,2	NUM
ijtc-133	179	48	34,1	34,1	NUM
ijtc-133	179	49	44,2	44,2	NUM
ijtc-133	179	50	3,2	3,2	NUM
ijtc-133	179	51	direct	direct	ADJ
ijtc-133	179	52	1,5	1,5	NUM
ijtc-133	179	53	5,0	5,0	NUM
ijtc-133	179	54	3,5	3,5	NUM
ijtc-133	179	55	0,8	0,8	NUM
ijtc-133	179	56	0,0	0,0	NUM
ijtc-133	179	57	20,3	20,3	NUM
ijtc-133	179	58	35,2	35,2	NUM
ijtc-133	179	59	34,1	34,1	NUM
ijtc-133	179	60	44,2	44,2	NUM
ijtc-133	179	61	3,2	3,2	NUM
ijtc-133	179	62	monitor	monitor	VERB
ijtc-133	179	63	1,3	1,3	NUM
ijtc-133	179	64	5,0	5,0	NUM
ijtc-133	179	65	3,8	3,8	NUM
ijtc-133	179	66	0,7	0,7	NUM
ijtc-133	179	67	0,0	0,0	NUM
ijtc-133	179	68	11,7	11,7	NUM
ijtc-133	179	69	31,1	31,1	NUM
ijtc-133	179	70	32,3	32,3	NUM
ijtc-133	179	71	32,5	32,5	NUM
ijtc-133	179	72	5,1	5,1	NUM
ijtc-133	179	73	participation	participation	NOUN
ijtc-133	179	74	1,7	1,7	NUM
ijtc-133	179	75	5,0	5,0	NUM
ijtc-133	179	76	3,6	3,6	NUM
ijtc-133	179	77	0,9	0,9	NUM
ijtc-133	179	78	0,0	0,0	NUM
ijtc-133	179	79	6,9	6,9	NUM
ijtc-133	179	80	35,7	35,7	NUM
ijtc-133	179	81	33,8	33,8	NUM
ijtc-133	179	82	43,6	43,6	NUM
ijtc-133	179	83	8,2	8,2	NUM
ijtc-133	179	84	commitment	commitment	NOUN
ijtc-133	179	85	1,9	1,9	NUM
ijtc-133	179	86	5,0	5,0	NUM
ijtc-133	179	87	3,9	3,9	NUM
ijtc-133	179	88	0,5	0,5	NUM
ijtc-133	179	89	0,0	0,0	NUM
ijtc-133	179	90	8,1	8,1	NUM
ijtc-133	179	91	38,6	38,6	NUM
ijtc-133	179	92	45,8	45,8	NUM
ijtc-133	179	93	37,1	37,1	NUM
ijtc-133	179	94	8,2	8,2	NUM
ijtc-133	179	95	source	source	NOUN
ijtc-133	179	96	:	:	PUNCT
ijtc-133	179	97	data	datum	NOUN
ijtc-133	179	98	processed	process	VERB
ijtc-133	179	99	statistical	statistical	ADJ
ijtc-133	179	100	2020	2020	NUM
ijtc-133	179	101	from	from	ADP
ijtc-133	179	102	table	table	NOUN
ijtc-133	179	103	1	1	NUM
ijtc-133	179	104	,	,	PUNCT
ijtc-133	179	105	the	the	DET
ijtc-133	179	106	people	people	NOUN
ijtc-133	179	107	who	who	PRON
ijtc-133	179	108	work	work	VERB
ijtc-133	179	109	in	in	ADP
ijtc-133	179	110	related	related	ADJ
ijtc-133	179	111	units	unit	NOUN
ijtc-133	179	112	as	as	ADP
ijtc-133	179	113	administrators	administrator	NOUN
ijtc-133	179	114	of	of	ADP
ijtc-133	179	115	management	management	NOUN
ijtc-133	179	116	accounting	accounting	NOUN
ijtc-133	179	117	information	information	NOUN
ijtc-133	179	118	systems	system	NOUN
ijtc-133	179	119	in	in	ADP
ijtc-133	179	120	tertiary	tertiary	ADJ
ijtc-133	179	121	institutions	institution	NOUN
ijtc-133	179	122	are	be	AUX
ijtc-133	179	123	shown	show	VERB
ijtc-133	179	124	top	top	ADJ
ijtc-133	179	125	management	management	NOUN
ijtc-133	179	126	support	support	NOUN
ijtc-133	179	127	through	through	ADP
ijtc-133	179	128	the	the	DET
ijtc-133	179	129	operation	operation	NOUN
ijtc-133	179	130	of	of	ADP
ijtc-133	179	131	the	the	DET
ijtc-133	179	132	management	management	NOUN
ijtc-133	179	133	accounting	accounting	NOUN
ijtc-133	179	134	information	information	NOUN
ijtc-133	179	135	system	system	NOUN
ijtc-133	179	136	sampled	sample	VERB
ijtc-133	179	137	in	in	ADP
ijtc-133	179	138	this	this	DET
ijtc-133	179	139	study	study	NOUN
ijtc-133	179	140	has	have	VERB
ijtc-133	179	141	an	an	DET
ijtc-133	179	142	average	average	ADJ
ijtc-133	179	143	value	value	NOUN
ijtc-133	179	144	of	of	ADP
ijtc-133	179	145	3.6	3.6	NUM
ijtc-133	179	146	seen	see	VERB
ijtc-133	179	147	of	of	ADP
ijtc-133	179	148	the	the	DET
ijtc-133	179	149	evaluate	evaluate	NOUN
ijtc-133	179	150	dimension	dimension	NOUN
ijtc-133	179	151	which	which	PRON
ijtc-133	179	152	falls	fall	VERB
ijtc-133	179	153	into	into	ADP
ijtc-133	179	154	the	the	DET
ijtc-133	179	155	high	high	ADJ
ijtc-133	179	156	category	category	NOUN
ijtc-133	179	157	.	.	PUNCT
ijtc-133	180	1	it	it	PRON
ijtc-133	180	2	can	can	AUX
ijtc-133	180	3	be	be	AUX
ijtc-133	180	4	interpreted	interpret	VERB
ijtc-133	180	5	that	that	SCONJ
ijtc-133	180	6	the	the	DET
ijtc-133	180	7	accounting	accounting	NOUN
ijtc-133	180	8	information	information	NOUN
ijtc-133	180	9	system	system	NOUN
ijtc-133	180	10	used	use	VERB
ijtc-133	180	11	in	in	ADP
ijtc-133	180	12	related	related	ADJ
ijtc-133	180	13	units	unit	NOUN
ijtc-133	180	14	as	as	ADP
ijtc-133	180	15	administrators	administrator	NOUN
ijtc-133	180	16	of	of	ADP
ijtc-133	180	17	management	management	NOUN
ijtc-133	180	18	accounting	accounting	NOUN
ijtc-133	180	19	information	information	NOUN
ijtc-133	180	20	systems	system	NOUN
ijtc-133	180	21	in	in	ADP
ijtc-133	180	22	tertiary	tertiary	ADJ
ijtc-133	180	23	institutions	institution	NOUN
ijtc-133	180	24	has	have	AUX
ijtc-133	180	25	been	be	AUX
ijtc-133	180	26	assessed	assess	VERB
ijtc-133	180	27	and	and	CCONJ
ijtc-133	180	28	evaluated	evaluate	VERB
ijtc-133	180	29	by	by	ADP
ijtc-133	180	30	top	top	ADJ
ijtc-133	180	31	management	management	NOUN
ijtc-133	180	32	in	in	ADP
ijtc-133	180	33	helping	help	VERB
ijtc-133	180	34	smooth	smooth	ADJ
ijtc-133	180	35	company	company	NOUN
ijtc-133	180	36	activities	activity	NOUN
ijtc-133	180	37	periodically	periodically	ADV
ijtc-133	180	38	.	.	PUNCT
ijtc-133	181	1	the	the	DET
ijtc-133	181	2	direct	direct	ADJ
ijtc-133	181	3	dimension	dimension	NOUN
ijtc-133	181	4	has	have	VERB
ijtc-133	181	5	an	an	DET
ijtc-133	181	6	average	average	NOUN
ijtc-133	181	7	of	of	ADP
ijtc-133	181	8	5.0	5.0	NUM
ijtc-133	181	9	,	,	PUNCT
ijtc-133	181	10	which	which	PRON
ijtc-133	181	11	is	be	AUX
ijtc-133	181	12	in	in	ADP
ijtc-133	181	13	the	the	DET
ijtc-133	181	14	high	high	ADJ
ijtc-133	181	15	category	category	NOUN
ijtc-133	181	16	which	which	PRON
ijtc-133	181	17	indicates	indicate	VERB
ijtc-133	181	18	that	that	SCONJ
ijtc-133	181	19	the	the	DET
ijtc-133	181	20	use	use	NOUN
ijtc-133	181	21	of	of	ADP
ijtc-133	181	22	management	management	NOUN
ijtc-133	181	23	accounting	accounting	NOUN
ijtc-133	181	24	information	information	NOUN
ijtc-133	181	25	systems	system	NOUN
ijtc-133	181	26	makes	make	VERB
ijtc-133	181	27	users	user	NOUN
ijtc-133	181	28	motivated	motivated	ADJ
ijtc-133	181	29	/	/	SYM
ijtc-133	181	30	motivated	motivated	ADJ
ijtc-133	181	31	to	to	PART
ijtc-133	181	32	complete	complete	VERB
ijtc-133	181	33	tasks	task	NOUN
ijtc-133	181	34	and	and	CCONJ
ijtc-133	181	35	responsibilities	responsibility	NOUN
ijtc-133	181	36	optimally	optimally	ADV
ijtc-133	181	37	through	through	ADP
ijtc-133	181	38	direction	direction	NOUN
ijtc-133	181	39	and	and	CCONJ
ijtc-133	181	40	communication	communication	NOUN
ijtc-133	181	41	built	build	VERB
ijtc-133	181	42	from	from	ADP
ijtc-133	181	43	management	management	NOUN
ijtc-133	181	44	.	.	PUNCT
ijtc-133	182	1	the	the	DET
ijtc-133	182	2	dimensions	dimension	NOUN
ijtc-133	182	3	of	of	ADP
ijtc-133	182	4	the	the	DET
ijtc-133	182	5	monitor	monitor	NOUN
ijtc-133	182	6	have	have	VERB
ijtc-133	182	7	an	an	DET
ijtc-133	182	8	average	average	NOUN
ijtc-133	182	9	of	of	ADP
ijtc-133	182	10	3.8	3.8	NUM
ijtc-133	182	11	in	in	ADP
ijtc-133	182	12	the	the	DET
ijtc-133	182	13	high	high	ADJ
ijtc-133	182	14	category	category	NOUN
ijtc-133	182	15	.	.	PUNCT
ijtc-133	183	1	this	this	PRON
ijtc-133	183	2	means	mean	VERB
ijtc-133	183	3	that	that	SCONJ
ijtc-133	183	4	the	the	DET
ijtc-133	183	5	use	use	NOUN
ijtc-133	183	6	of	of	ADP
ijtc-133	183	7	management	management	NOUN
ijtc-133	183	8	accounting	accounting	NOUN
ijtc-133	183	9	information	information	NOUN
ijtc-133	183	10	systems	system	NOUN
ijtc-133	183	11	in	in	ADP
ijtc-133	183	12	colleges	college	NOUN
ijtc-133	183	13	that	that	PRON
ijtc-133	183	14	are	be	AUX
ijtc-133	183	15	the	the	DET
ijtc-133	183	16	research	research	NOUN
ijtc-133	183	17	samples	sample	NOUN
ijtc-133	183	18	has	have	AUX
ijtc-133	183	19	been	be	AUX
ijtc-133	183	20	monitored	monitor	VERB
ijtc-133	183	21	both	both	CCONJ
ijtc-133	183	22	in	in	ADP
ijtc-133	183	23	terms	term	NOUN
ijtc-133	183	24	of	of	ADP
ijtc-133	183	25	work	work	NOUN
ijtc-133	183	26	completion	completion	NOUN
ijtc-133	183	27	and	and	CCONJ
ijtc-133	183	28	provision	provision	NOUN
ijtc-133	183	29	of	of	ADP
ijtc-133	183	30	resource	resource	NOUN
ijtc-133	183	31	allocation	allocation	NOUN
ijtc-133	183	32	to	to	PART
ijtc-133	183	33	support	support	VERB
ijtc-133	183	34	the	the	DET
ijtc-133	183	35	smooth	smooth	ADJ
ijtc-133	183	36	operation	operation	NOUN
ijtc-133	183	37	of	of	ADP
ijtc-133	183	38	the	the	DET
ijtc-133	183	39	accounting	accounting	NOUN
ijtc-133	183	40	information	information	NOUN
ijtc-133	183	41	system	system	NOUN
ijtc-133	183	42	used	use	VERB
ijtc-133	183	43	.	.	PUNCT
ijtc-133	184	1	if	if	SCONJ
ijtc-133	184	2	you	you	PRON
ijtc-133	184	3	pay	pay	VERB
ijtc-133	184	4	attention	attention	NOUN
ijtc-133	184	5	to	to	ADP
ijtc-133	184	6	each	each	DET
ijtc-133	184	7	dimension	dimension	NOUN
ijtc-133	184	8	,	,	PUNCT
ijtc-133	184	9	the	the	DET
ijtc-133	184	10	lowest	low	ADJ
ijtc-133	184	11	dimension	dimension	NOUN
ijtc-133	184	12	is	be	AUX
ijtc-133	184	13	the	the	DET
ijtc-133	184	14	evaluate	evaluate	NOUN
ijtc-133	184	15	dimension	dimension	NOUN
ijtc-133	184	16	with	with	ADP
ijtc-133	184	17	an	an	DET
ijtc-133	184	18	top	top	ADJ
ijtc-133	184	19	management	management	NOUN
ijtc-133	184	20	support	support	NOUN
ijtc-133	184	21	functions	function	NOUN
ijtc-133	184	22	in	in	ADP
ijtc-133	184	23	higher	high	ADJ
ijtc-133	184	24	education	education	NOUN
ijtc-133	184	25	management	management	NOUN
ijtc-133	184	26	accounting	accounting	NOUN
ijtc-133	184	27	information	information	NOUN
ijtc-133	184	28	systems	system	NOUN
ijtc-133	184	29	hertati	hertati	NOUN
ijtc-133	184	30	,	,	PUNCT
ijtc-133	184	31	nazarudin	nazarudin	NOUN
ijtc-133	184	32	,	,	PUNCT
ijtc-133	184	33	&	&	CCONJ
ijtc-133	184	34	fery	fery	PROPN
ijtc-133	184	35	218	218	NUM
ijtc-133	184	36	|	|	ADV
ijtc-133	184	37	ilomata	ilomata	PROPN
ijtc-133	184	38	international	international	ADJ
ijtc-133	184	39	journal	journal	NOUN
ijtc-133	184	40	of	of	ADP
ijtc-133	184	41	tax	tax	PROPN
ijtc-133	184	42	&	&	CCONJ
ijtc-133	184	43	accounting	accounting	PROPN
ijtc-133	184	44	vol	vol	NOUN
ijtc-133	184	45	.	.	PROPN
ijtc-133	185	1	1	1	NUM
ijtc-133	186	1	no	no	NOUN
ijtc-133	186	2	.	.	NOUN
ijtc-133	186	3	4	4	NUM
ijtc-133	186	4	october	october	PROPN
ijtc-133	186	5	2020	2020	NUM
ijtc-133	186	6	average	average	ADJ
ijtc-133	186	7	value	value	NOUN
ijtc-133	186	8	of	of	ADP
ijtc-133	186	9	3.6	3.6	NUM
ijtc-133	186	10	,	,	PUNCT
ijtc-133	186	11	while	while	SCONJ
ijtc-133	186	12	the	the	DET
ijtc-133	186	13	highest	high	ADJ
ijtc-133	186	14	is	be	AUX
ijtc-133	186	15	the	the	DET
ijtc-133	186	16	monitor	monitor	NOUN
ijtc-133	186	17	dimension	dimension	NOUN
ijtc-133	186	18	,	,	PUNCT
ijtc-133	186	19	which	which	PRON
ijtc-133	186	20	means	mean	VERB
ijtc-133	186	21	that	that	SCONJ
ijtc-133	186	22	top	top	ADJ
ijtc-133	186	23	management	management	NOUN
ijtc-133	186	24	support	support	NOUN
ijtc-133	186	25	carried	carry	VERB
ijtc-133	186	26	out	out	ADP
ijtc-133	186	27	in	in	ADP
ijtc-133	186	28	bumn	bumn	PROPN
ijtc-133	186	29	is	be	AUX
ijtc-133	186	30	mostly	mostly	ADV
ijtc-133	186	31	applied	apply	VERB
ijtc-133	186	32	through	through	ADP
ijtc-133	186	33	monitoring	monitoring	NOUN
ijtc-133	186	34	.	.	PUNCT
ijtc-133	187	1	the	the	DET
ijtc-133	187	2	results	result	NOUN
ijtc-133	187	3	of	of	ADP
ijtc-133	187	4	the	the	DET
ijtc-133	187	5	calculation	calculation	NOUN
ijtc-133	187	6	of	of	ADP
ijtc-133	187	7	the	the	DET
ijtc-133	187	8	relative	relative	ADJ
ijtc-133	187	9	frequency	frequency	NOUN
ijtc-133	187	10	(	(	PUNCT
ijtc-133	187	11	table	table	NOUN
ijtc-133	187	12	1	1	NUM
ijtc-133	187	13	)	)	PUNCT
ijtc-133	187	14	can	can	AUX
ijtc-133	187	15	explain	explain	VERB
ijtc-133	187	16	as	as	ADV
ijtc-133	187	17	much	much	ADJ
ijtc-133	187	18	as	as	ADP
ijtc-133	187	19	5.2	5.2	NUM
ijtc-133	187	20	%	%	NOUN
ijtc-133	187	21	of	of	ADP
ijtc-133	187	22	the	the	DET
ijtc-133	187	23	unit	unit	NOUN
ijtc-133	187	24	of	of	ADP
ijtc-133	187	25	analysis	analysis	NOUN
ijtc-133	187	26	which	which	PRON
ijtc-133	187	27	states	state	VERB
ijtc-133	187	28	that	that	SCONJ
ijtc-133	187	29	the	the	DET
ijtc-133	187	30	evaluate	evaluate	NOUN
ijtc-133	187	31	is	be	AUX
ijtc-133	187	32	still	still	ADV
ijtc-133	187	33	low	low	ADJ
ijtc-133	187	34	in	in	ADP
ijtc-133	187	35	the	the	DET
ijtc-133	187	36	involvement	involvement	NOUN
ijtc-133	187	37	of	of	ADP
ijtc-133	187	38	top	top	ADJ
ijtc-133	187	39	management	management	NOUN
ijtc-133	187	40	.	.	PUNCT
ijtc-133	188	1	1.7	1.7	NUM
ijtc-133	188	2	%	%	NOUN
ijtc-133	188	3	of	of	ADP
ijtc-133	188	4	the	the	DET
ijtc-133	188	5	analysis	analysis	NOUN
ijtc-133	188	6	unit	unit	NOUN
ijtc-133	188	7	stated	state	VERB
ijtc-133	188	8	that	that	SCONJ
ijtc-133	188	9	direct	direct	ADJ
ijtc-133	188	10	has	have	AUX
ijtc-133	188	11	not	not	PART
ijtc-133	188	12	been	be	AUX
ijtc-133	188	13	entirely	entirely	ADV
ijtc-133	188	14	carried	carry	VERB
ijtc-133	188	15	out	out	ADP
ijtc-133	188	16	to	to	PART
ijtc-133	188	17	realize	realize	VERB
ijtc-133	188	18	top	top	ADJ
ijtc-133	188	19	management	management	NOUN
ijtc-133	188	20	support	support	NOUN
ijtc-133	188	21	.	.	PUNCT
ijtc-133	189	1	6.9	6.9	NUM
ijtc-133	189	2	%	%	NOUN
ijtc-133	189	3	of	of	ADP
ijtc-133	189	4	the	the	DET
ijtc-133	189	5	analysis	analysis	NOUN
ijtc-133	189	6	unit	unit	NOUN
ijtc-133	189	7	stated	state	VERB
ijtc-133	189	8	that	that	SCONJ
ijtc-133	189	9	the	the	DET
ijtc-133	189	10	supervision	supervision	NOUN
ijtc-133	189	11	of	of	ADP
ijtc-133	189	12	the	the	DET
ijtc-133	189	13	management	management	NOUN
ijtc-133	189	14	accounting	accounting	NOUN
ijtc-133	189	15	information	information	NOUN
ijtc-133	189	16	system	system	NOUN
ijtc-133	189	17	implementation	implementation	NOUN
ijtc-133	189	18	has	have	AUX
ijtc-133	189	19	not	not	PART
ijtc-133	189	20	been	be	AUX
ijtc-133	189	21	fully	fully	ADV
ijtc-133	189	22	achieved	achieve	VERB
ijtc-133	189	23	.	.	PUNCT
ijtc-133	190	1	the	the	DET
ijtc-133	190	2	explanation	explanation	NOUN
ijtc-133	190	3	of	of	ADP
ijtc-133	190	4	each	each	DET
ijtc-133	190	5	dimension	dimension	NOUN
ijtc-133	190	6	is	be	AUX
ijtc-133	190	7	as	as	SCONJ
ijtc-133	190	8	follows	follow	VERB
ijtc-133	190	9	:	:	PUNCT
ijtc-133	190	10	management	management	NOUN
ijtc-133	190	11	accounting	accounting	NOUN
ijtc-133	190	12	information	information	NOUN
ijtc-133	190	13	system	system	NOUN
ijtc-133	190	14	functions	function	NOUN
ijtc-133	190	15	:	:	PUNCT
ijtc-133	190	16	management	management	NOUN
ijtc-133	190	17	accounting	accounting	NOUN
ijtc-133	190	18	system	system	NOUN
ijtc-133	190	19	quality	quality	NOUN
ijtc-133	190	20	variables	variable	NOUN
ijtc-133	190	21	are	be	AUX
ijtc-133	190	22	operationalized	operationalize	VERB
ijtc-133	190	23	using	use	VERB
ijtc-133	190	24	6	6	NUM
ijtc-133	190	25	(	(	PUNCT
ijtc-133	190	26	six	six	NUM
ijtc-133	190	27	dimensions	dimension	NOUN
ijtc-133	190	28	)	)	PUNCT
ijtc-133	190	29	,	,	PUNCT
ijtc-133	190	30	namely	namely	ADV
ijtc-133	190	31	integration	integration	NOUN
ijtc-133	190	32	,	,	PUNCT
ijtc-133	190	33	following	following	NOUN
ijtc-133	190	34	,	,	PUNCT
ijtc-133	190	35	flexibility	flexibility	NOUN
ijtc-133	190	36	and	and	CCONJ
ijtc-133	190	37	reliability	reliability	NOUN
ijtc-133	190	38	,	,	PUNCT
ijtc-133	190	39	formalization	formalization	NOUN
ijtc-133	190	40	,	,	PUNCT
ijtc-133	190	41	media	medium	NOUN
ijtc-133	190	42	richness	richness	NOUN
ijtc-133	190	43	.	.	PUNCT
ijtc-133	191	1	each	each	DET
ijtc-133	191	2	dimension	dimension	NOUN
ijtc-133	191	3	of	of	ADP
ijtc-133	191	4	the	the	DET
ijtc-133	191	5	management	management	NOUN
ijtc-133	191	6	accounting	accounting	NOUN
ijtc-133	191	7	system	system	NOUN
ijtc-133	191	8	function	function	NOUN
ijtc-133	191	9	is	be	AUX
ijtc-133	191	10	measured	measure	VERB
ijtc-133	191	11	by	by	ADP
ijtc-133	191	12	means	mean	NOUN
ijtc-133	191	13	of	of	ADP
ijtc-133	191	14	twelve	twelve	NUM
ijtc-133	191	15	indicators	indicator	NOUN
ijtc-133	191	16	.	.	PUNCT
ijtc-133	192	1	the	the	DET
ijtc-133	192	2	overall	overall	ADJ
ijtc-133	192	3	indicators	indicator	NOUN
ijtc-133	192	4	were	be	AUX
ijtc-133	192	5	operationalized	operationalize	VERB
ijtc-133	192	6	into	into	ADP
ijtc-133	192	7	twelve	twelve	NUM
ijtc-133	192	8	statement	statement	NOUN
ijtc-133	192	9	items	item	NOUN
ijtc-133	192	10	.	.	PUNCT
ijtc-133	193	1	table	table	NOUN
ijtc-133	193	2	2	2	NUM
ijtc-133	193	3	.	.	PUNCT
ijtc-133	193	4	descriptive	descriptive	ADJ
ijtc-133	193	5	statistics	statistic	NOUN
ijtc-133	193	6	variable	variable	ADJ
ijtc-133	193	7	functions	function	NOUN
ijtc-133	193	8	of	of	ADP
ijtc-133	193	9	management	management	NOUN
ijtc-133	193	10	accounting	accounting	NOUN
ijtc-133	193	11	information	information	NOUN
ijtc-133	193	12	systems	system	NOUN
ijtc-133	193	13	variabel	variabel	NOUN
ijtc-133	193	14	dimensi	dimensi	NOUN
ijtc-133	193	15	statistical	statistical	ADJ
ijtc-133	193	16	measure	measure	NOUN
ijtc-133	193	17	relative	relative	ADJ
ijtc-133	193	18	frequency	frequency	NOUN
ijtc-133	193	19	min	min	PROPN
ijtc-133	193	20	max	max	PROPN
ijtc-133	193	21	average	average	NOUN
ijtc-133	193	22	sd	sd	ADP
ijtc-133	193	23	0	0	NUM
ijtc-133	193	24	-	-	SYM
ijtc-133	193	25	1	1	NUM
ijtc-133	193	26	1	1	NUM
ijtc-133	193	27	-	-	SYM
ijtc-133	193	28	2	2	NUM
ijtc-133	193	29	2	2	NUM
ijtc-133	193	30	-	-	SYM
ijtc-133	193	31	3	3	NUM
ijtc-133	193	32	3	3	NUM
ijtc-133	193	33	-	-	SYM
ijtc-133	193	34	4	4	NUM
ijtc-133	193	35	4	4	NUM
ijtc-133	193	36	-	-	SYM
ijtc-133	193	37	5	5	NUM
ijtc-133	193	38	5	5	NUM
ijtc-133	193	39	management	management	NOUN
ijtc-133	193	40	accounting	accounting	NOUN
ijtc-133	193	41	information	information	NOUN
ijtc-133	193	42	system	system	NOUN
ijtc-133	193	43	functions	function	NOUN
ijtc-133	193	44	integrated	integrate	VERB
ijtc-133	193	45	1,6	1,6	NUM
ijtc-133	193	46	5,0	5,0	NUM
ijtc-133	193	47	3,6	3,6	NUM
ijtc-133	193	48	0,9	0,9	NUM
ijtc-133	193	49	0,0	0,0	NUM
ijtc-133	193	50	6,9	6,9	NUM
ijtc-133	193	51	35,7	35,7	NUM
ijtc-133	193	52	33,8	33,8	NUM
ijtc-133	193	53	43,6	43,6	NUM
ijtc-133	193	54	8,2	8,2	NUM
ijtc-133	193	55	follow	follow	VERB
ijtc-133	193	56	1,7	1,7	NUM
ijtc-133	193	57	5,0	5,0	NUM
ijtc-133	193	58	3,5	3,5	NUM
ijtc-133	193	59	0,8	0,8	NUM
ijtc-133	193	60	0,0	0,0	NUM
ijtc-133	193	61	20,3	20,3	NUM
ijtc-133	193	62	35,2	35,2	NUM
ijtc-133	193	63	34,1	34,1	NUM
ijtc-133	193	64	44,2	44,2	NUM
ijtc-133	193	65	3,2	3,2	NUM
ijtc-133	193	66	flexibility	flexibility	NOUN
ijtc-133	193	67	1,3	1,3	NUM
ijtc-133	193	68	5,0	5,0	NUM
ijtc-133	193	69	3,8	3,8	NUM
ijtc-133	193	70	0,8	0,8	NUM
ijtc-133	193	71	0,0	0,0	NUM
ijtc-133	193	72	12,7	12,7	NUM
ijtc-133	193	73	31,1	31,1	NUM
ijtc-133	194	1	32,3	32,3	NUM
ijtc-133	194	2	31,5	31,5	NUM
ijtc-133	194	3	5,1	5,1	NUM
ijtc-133	194	4	reliable	reliable	ADJ
ijtc-133	194	5	1,6	1,6	NUM
ijtc-133	194	6	5,0	5,0	NUM
ijtc-133	194	7	3,6	3,6	NUM
ijtc-133	194	8	0,9	0,9	NUM
ijtc-133	194	9	0,0	0,0	NUM
ijtc-133	194	10	6,9	6,9	NUM
ijtc-133	194	11	35,7	35,7	NUM
ijtc-133	194	12	33,8	33,8	NUM
ijtc-133	194	13	43,6	43,6	NUM
ijtc-133	194	14	8,2	8,2	NUM
ijtc-133	194	15	formalization	formalization	NOUN
ijtc-133	194	16	1,8	1,8	NUM
ijtc-133	194	17	5,0	5,0	NUM
ijtc-133	194	18	3,9	3,9	NUM
ijtc-133	194	19	0,2	0,2	NUM
ijtc-133	194	20	0,0	0,0	NUM
ijtc-133	194	21	6,1	6,1	NUM
ijtc-133	194	22	38,6	38,6	NUM
ijtc-133	194	23	45,8	45,8	NUM
ijtc-133	194	24	35,1	35,1	NUM
ijtc-133	194	25	8,2	8,2	NUM
ijtc-133	194	26	media	medium	NOUN
ijtc-133	194	27	richness	richness	NOUN
ijtc-133	194	28	1,7	1,7	NUM
ijtc-133	195	1	5,0	5,0	NUM
ijtc-133	195	2	3,8	3,8	NUM
ijtc-133	195	3	0,7	0,7	NUM
ijtc-133	195	4	0,0	0,0	NUM
ijtc-133	195	5	12,7	12,7	NUM
ijtc-133	195	6	31,1	31,1	NUM
ijtc-133	195	7	42,3	42,3	NUM
ijtc-133	195	8	32,5	32,5	NUM
ijtc-133	195	9	5,1	5,1	NUM
ijtc-133	195	10	source	source	NOUN
ijtc-133	195	11	:	:	PUNCT
ijtc-133	195	12	data	datum	NOUN
ijtc-133	195	13	processed	process	VERB
ijtc-133	195	14	statistical	statistical	ADJ
ijtc-133	195	15	2020	2020	NUM
ijtc-133	195	16	the	the	DET
ijtc-133	195	17	integration	integration	NOUN
ijtc-133	195	18	dimension	dimension	NOUN
ijtc-133	195	19	has	have	VERB
ijtc-133	195	20	an	an	DET
ijtc-133	195	21	average	average	ADJ
ijtc-133	195	22	score	score	NOUN
ijtc-133	195	23	of	of	ADP
ijtc-133	195	24	.0	.0	NUM
ijtc-133	195	25	in	in	ADP
ijtc-133	195	26	the	the	DET
ijtc-133	195	27	high	high	ADJ
ijtc-133	195	28	category	category	NOUN
ijtc-133	195	29	,	,	PUNCT
ijtc-133	195	30	meaning	mean	VERB
ijtc-133	195	31	that	that	SCONJ
ijtc-133	195	32	in	in	ADP
ijtc-133	195	33	general	general	ADJ
ijtc-133	195	34	the	the	DET
ijtc-133	195	35	analysis	analysis	NOUN
ijtc-133	195	36	unit	unit	NOUN
ijtc-133	195	37	considers	consider	VERB
ijtc-133	195	38	the	the	DET
ijtc-133	195	39	management	management	NOUN
ijtc-133	195	40	accounting	accounting	NOUN
ijtc-133	195	41	information	information	NOUN
ijtc-133	195	42	system	system	NOUN
ijtc-133	195	43	used	use	VERB
ijtc-133	195	44	to	to	PART
ijtc-133	195	45	have	have	AUX
ijtc-133	195	46	connected	connect	VERB
ijtc-133	195	47	the	the	DET
ijtc-133	195	48	components	component	NOUN
ijtc-133	195	49	and	and	CCONJ
ijtc-133	195	50	the	the	DET
ijtc-133	195	51	transaction	transaction	NOUN
ijtc-133	195	52	processing	processing	NOUN
ijtc-133	195	53	system	system	NOUN
ijtc-133	195	54	.	.	PUNCT
ijtc-133	196	1	flexibility	flexibility	NOUN
ijtc-133	196	2	dimension	dimension	NOUN
ijtc-133	196	3	has	have	VERB
ijtc-133	196	4	an	an	DET
ijtc-133	196	5	average	average	ADJ
ijtc-133	196	6	score	score	NOUN
ijtc-133	196	7	of	of	ADP
ijtc-133	196	8	1.3	1.3	NUM
ijtc-133	196	9	in	in	ADP
ijtc-133	196	10	the	the	DET
ijtc-133	196	11	low	low	ADJ
ijtc-133	196	12	category	category	NOUN
ijtc-133	196	13	(	(	PUNCT
ijtc-133	196	14	not	not	PART
ijtc-133	196	15	qualified	qualified	ADJ
ijtc-133	196	16	)	)	PUNCT
ijtc-133	196	17	.	.	PUNCT
ijtc-133	197	1	this	this	PRON
ijtc-133	197	2	means	mean	VERB
ijtc-133	197	3	that	that	SCONJ
ijtc-133	197	4	so	so	ADV
ijtc-133	197	5	far	far	ADV
ijtc-133	197	6	the	the	DET
ijtc-133	197	7	management	management	NOUN
ijtc-133	197	8	accounting	accounting	NOUN
ijtc-133	197	9	information	information	NOUN
ijtc-133	197	10	system	system	NOUN
ijtc-133	197	11	used	use	VERB
ijtc-133	197	12	in	in	ADP
ijtc-133	197	13	the	the	DET
ijtc-133	197	14	unit	unit	NOUN
ijtc-133	197	15	of	of	ADP
ijtc-133	197	16	analysis	analysis	NOUN
ijtc-133	197	17	is	be	AUX
ijtc-133	197	18	able	able	ADJ
ijtc-133	197	19	to	to	PART
ijtc-133	197	20	adapt	adapt	VERB
ijtc-133	197	21	to	to	ADP
ijtc-133	197	22	user	user	NOUN
ijtc-133	197	23	needs	need	NOUN
ijtc-133	197	24	and	and	CCONJ
ijtc-133	197	25	is	be	AUX
ijtc-133	197	26	able	able	ADJ
ijtc-133	197	27	to	to	PART
ijtc-133	197	28	adapt	adapt	VERB
ijtc-133	197	29	to	to	ADP
ijtc-133	197	30	environmental	environmental	ADJ
ijtc-133	197	31	changes	change	NOUN
ijtc-133	197	32	.	.	PUNCT
ijtc-133	198	1	the	the	DET
ijtc-133	198	2	reliable	reliable	ADJ
ijtc-133	198	3	dimension	dimension	NOUN
ijtc-133	198	4	has	have	VERB
ijtc-133	198	5	an	an	DET
ijtc-133	198	6	average	average	ADJ
ijtc-133	198	7	score	score	NOUN
ijtc-133	198	8	of	of	ADP
ijtc-133	198	9	1.6	1.6	NUM
ijtc-133	198	10	in	in	ADP
ijtc-133	198	11	the	the	DET
ijtc-133	198	12	low	low	ADJ
ijtc-133	198	13	category	category	NOUN
ijtc-133	198	14	.	.	PUNCT
ijtc-133	199	1	this	this	PRON
ijtc-133	199	2	means	mean	VERB
ijtc-133	199	3	that	that	SCONJ
ijtc-133	199	4	the	the	DET
ijtc-133	199	5	management	management	NOUN
ijtc-133	199	6	accounting	accounting	NOUN
ijtc-133	199	7	information	information	NOUN
ijtc-133	199	8	system	system	NOUN
ijtc-133	199	9	to	to	PART
ijtc-133	199	10	produce	produce	VERB
ijtc-133	199	11	financial	financial	ADJ
ijtc-133	199	12	reports	report	NOUN
ijtc-133	199	13	used	use	VERB
ijtc-133	199	14	in	in	ADP
ijtc-133	199	15	the	the	DET
ijtc-133	199	16	unit	unit	NOUN
ijtc-133	199	17	of	of	ADP
ijtc-133	199	18	analysis	analysis	NOUN
ijtc-133	199	19	has	have	AUX
ijtc-133	199	20	been	be	AUX
ijtc-133	199	21	reliable	reliable	ADJ
ijtc-133	199	22	and	and	CCONJ
ijtc-133	199	23	has	have	VERB
ijtc-133	199	24	many	many	ADJ
ijtc-133	199	25	errors	error	NOUN
ijtc-133	199	26	.	.	PUNCT
ijtc-133	200	1	among	among	ADP
ijtc-133	200	2	the	the	DET
ijtc-133	200	3	six	six	NUM
ijtc-133	200	4	dimensions	dimension	NOUN
ijtc-133	200	5	,	,	PUNCT
ijtc-133	200	6	integration	integration	NOUN
ijtc-133	200	7	and	and	CCONJ
ijtc-133	200	8	reliability	reliability	NOUN
ijtc-133	200	9	have	have	VERB
ijtc-133	200	10	the	the	DET
ijtc-133	200	11	greatest	great	ADJ
ijtc-133	200	12	value	value	NOUN
ijtc-133	200	13	which	which	PRON
ijtc-133	200	14	indicates	indicate	VERB
ijtc-133	200	15	that	that	SCONJ
ijtc-133	200	16	the	the	DET
ijtc-133	200	17	management	management	NOUN
ijtc-133	200	18	accounting	accounting	NOUN
ijtc-133	200	19	information	information	NOUN
ijtc-133	200	20	systems	system	NOUN
ijtc-133	200	21	in	in	ADP
ijtc-133	200	22	the	the	DET
ijtc-133	200	23	majority	majority	NOUN
ijtc-133	200	24	of	of	ADP
ijtc-133	200	25	tertiary	tertiary	ADJ
ijtc-133	200	26	institutions	institution	NOUN
ijtc-133	200	27	are	be	AUX
ijtc-133	200	28	not	not	PART
ijtc-133	200	29	connected	connect	VERB
ijtc-133	200	30	to	to	ADP
ijtc-133	200	31	one	one	NUM
ijtc-133	200	32	another	another	PRON
ijtc-133	200	33	and	and	CCONJ
ijtc-133	200	34	are	be	AUX
ijtc-133	200	35	not	not	PART
ijtc-133	200	36	reliable	reliable	ADJ
ijtc-133	200	37	.	.	PUNCT
ijtc-133	201	1	however	however	ADV
ijtc-133	201	2	,	,	PUNCT
ijtc-133	201	3	there	there	PRON
ijtc-133	201	4	are	be	VERB
ijtc-133	201	5	still	still	ADV
ijtc-133	201	6	some	some	DET
ijtc-133	201	7	units	unit	NOUN
ijtc-133	201	8	of	of	ADP
ijtc-133	201	9	analysis	analysis	NOUN
ijtc-133	201	10	that	that	PRON
ijtc-133	201	11	do	do	AUX
ijtc-133	201	12	not	not	PART
ijtc-133	201	13	feel	feel	VERB
ijtc-133	201	14	that	that	SCONJ
ijtc-133	201	15	the	the	DET
ijtc-133	201	16	management	management	NOUN
ijtc-133	201	17	accounting	accounting	NOUN
ijtc-133	201	18	information	information	NOUN
ijtc-133	201	19	system	system	NOUN
ijtc-133	201	20	used	use	VERB
ijtc-133	201	21	has	have	VERB
ijtc-133	201	22	unqualified	unqualified	ADJ
ijtc-133	201	23	attributes	attribute	NOUN
ijtc-133	201	24	.	.	PUNCT
ijtc-133	202	1	based	base	VERB
ijtc-133	202	2	on	on	ADP
ijtc-133	202	3	the	the	DET
ijtc-133	202	4	results	result	NOUN
ijtc-133	202	5	of	of	ADP
ijtc-133	202	6	the	the	DET
ijtc-133	202	7	calculation	calculation	NOUN
ijtc-133	202	8	of	of	ADP
ijtc-133	202	9	the	the	DET
ijtc-133	202	10	frequency	frequency	NOUN
ijtc-133	202	11	of	of	ADP
ijtc-133	202	12	analysis	analysis	NOUN
ijtc-133	202	13	(	(	PUNCT
ijtc-133	202	14	table	table	NOUN
ijtc-133	202	15	2	2	NUM
ijtc-133	202	16	)	)	PUNCT
ijtc-133	202	17	,	,	PUNCT
ijtc-133	202	18	it	it	PRON
ijtc-133	202	19	shows	show	VERB
ijtc-133	202	20	that	that	SCONJ
ijtc-133	202	21	the	the	DET
ijtc-133	202	22	management	management	NOUN
ijtc-133	202	23	accounting	accounting	NOUN
ijtc-133	202	24	information	information	NOUN
ijtc-133	202	25	system	system	NOUN
ijtc-133	202	26	application	application	NOUN
ijtc-133	202	27	used	use	VERB
ijtc-133	202	28	is	be	AUX
ijtc-133	202	29	not	not	PART
ijtc-133	202	30	integrating	integrate	VERB
ijtc-133	202	31	between	between	ADP
ijtc-133	202	32	components	component	NOUN
ijtc-133	202	33	and	and	CCONJ
ijtc-133	202	34	the	the	DET
ijtc-133	202	35	transaction	transaction	NOUN
ijtc-133	202	36	processing	processing	NOUN
ijtc-133	202	37	system	system	NOUN
ijtc-133	202	38	,	,	PUNCT
ijtc-133	202	39	namely	namely	ADV
ijtc-133	202	40	1.7	1.7	NUM
ijtc-133	202	41	%	%	NOUN
ijtc-133	202	42	,	,	PUNCT
ijtc-133	202	43	less	less	ADV
ijtc-133	202	44	flexible	flexible	ADJ
ijtc-133	202	45	by	by	ADP
ijtc-133	202	46	3.4	3.4	NUM
ijtc-133	202	47	%	%	NOUN
ijtc-133	202	48	and	and	CCONJ
ijtc-133	202	49	less	less	ADV
ijtc-133	202	50	reliable	reliable	ADJ
ijtc-133	202	51	at	at	ADP
ijtc-133	202	52	3.4	3.4	NUM
ijtc-133	202	53	%	%	NOUN
ijtc-133	202	54	.	.	PUNCT
ijtc-133	203	1	furthermore	furthermore	ADV
ijtc-133	203	2	,	,	PUNCT
ijtc-133	203	3	to	to	PART
ijtc-133	203	4	find	find	VERB
ijtc-133	203	5	out	out	ADP
ijtc-133	203	6	the	the	DET
ijtc-133	203	7	quality	quality	NOUN
ijtc-133	203	8	of	of	ADP
ijtc-133	203	9	the	the	DET
ijtc-133	203	10	management	management	NOUN
ijtc-133	203	11	accounting	accounting	NOUN
ijtc-133	203	12	information	information	NOUN
ijtc-133	203	13	system	system	NOUN
ijtc-133	203	14	in	in	ADP
ijtc-133	203	15	the	the	DET
ijtc-133	203	16	high	high	ADJ
ijtc-133	203	17	school	school	NOUN
ijtc-133	203	18	,	,	PUNCT
ijtc-133	203	19	it	it	PRON
ijtc-133	203	20	will	will	AUX
ijtc-133	203	21	be	be	AUX
ijtc-133	203	22	explained	explain	VERB
ijtc-133	203	23	from	from	ADP
ijtc-133	203	24	the	the	DET
ijtc-133	203	25	distribution	distribution	NOUN
ijtc-133	203	26	of	of	ADP
ijtc-133	203	27	respondents	respondent	NOUN
ijtc-133	203	28	'	'	PART
ijtc-133	203	29	responses	response	NOUN
ijtc-133	203	30	in	in	ADP
ijtc-133	203	31	each	each	DET
ijtc-133	203	32	statement	statement	NOUN
ijtc-133	203	33	item	item	NOUN
ijtc-133	203	34	,	,	PUNCT
ijtc-133	203	35	namely	namely	ADV
ijtc-133	203	36	integration	integration	NOUN
ijtc-133	203	37	,	,	PUNCT
ijtc-133	203	38	following	following	NOUN
ijtc-133	203	39	,	,	PUNCT
ijtc-133	203	40	flexibility	flexibility	NOUN
ijtc-133	203	41	,	,	PUNCT
ijtc-133	203	42	formalization	formalization	NOUN
ijtc-133	203	43	and	and	CCONJ
ijtc-133	203	44	mediation	mediation	NOUN
ijtc-133	203	45	.	.	PUNCT
ijtc-133	204	1	based	base	VERB
ijtc-133	204	2	on	on	ADP
ijtc-133	204	3	the	the	DET
ijtc-133	204	4	phenomena	phenomenon	NOUN
ijtc-133	204	5	,	,	PUNCT
ijtc-133	204	6	problem	problem	NOUN
ijtc-133	204	7	formulations	formulation	NOUN
ijtc-133	204	8	,	,	PUNCT
ijtc-133	204	9	hypotheses	hypothesis	NOUN
ijtc-133	204	10	and	and	CCONJ
ijtc-133	204	11	research	research	NOUN
ijtc-133	204	12	results	result	NOUN
ijtc-133	204	13	,	,	PUNCT
ijtc-133	204	14	the	the	DET
ijtc-133	204	15	following	follow	VERB
ijtc-133	204	16	conclusions	conclusion	NOUN
ijtc-133	204	17	are	be	AUX
ijtc-133	204	18	obtained	obtain	VERB
ijtc-133	204	19	:	:	PUNCT
ijtc-133	204	20	top	top	ADJ
ijtc-133	204	21	management	management	NOUN
ijtc-133	204	22	support	support	NOUN
ijtc-133	204	23	functions	function	NOUN
ijtc-133	204	24	in	in	ADP
ijtc-133	204	25	higher	high	ADJ
ijtc-133	204	26	education	education	NOUN
ijtc-133	204	27	management	management	NOUN
ijtc-133	204	28	accounting	accounting	NOUN
ijtc-133	204	29	information	information	NOUN
ijtc-133	204	30	systems	system	NOUN
ijtc-133	204	31	hertati	hertati	NOUN
ijtc-133	204	32	,	,	PUNCT
ijtc-133	204	33	nazarudin	nazarudin	NOUN
ijtc-133	204	34	,	,	PUNCT
ijtc-133	204	35	&	&	CCONJ
ijtc-133	204	36	fery	fery	ADV
ijtc-133	204	37	219	219	NUM
ijtc-133	204	38	|	|	NOUN
ijtc-133	204	39	ilomata	ilomata	PROPN
ijtc-133	204	40	international	international	ADJ
ijtc-133	204	41	journal	journal	NOUN
ijtc-133	204	42	of	of	ADP
ijtc-133	204	43	tax	tax	PROPN
ijtc-133	204	44	&	&	CCONJ
ijtc-133	204	45	accounting	accounting	PROPN
ijtc-133	204	46	vol	vol	NOUN
ijtc-133	204	47	.	.	PROPN
ijtc-133	205	1	1	1	NUM
ijtc-133	206	1	no	no	NOUN
ijtc-133	206	2	.	.	NOUN
ijtc-133	207	1	4	4	NUM
ijtc-133	207	2	october	october	PROPN
ijtc-133	207	3	2020	2020	NUM
ijtc-133	207	4	1	1	NUM
ijtc-133	207	5	.	.	PUNCT
ijtc-133	207	6	top	top	ADJ
ijtc-133	207	7	management	management	NOUN
ijtc-133	207	8	support	support	NOUN
ijtc-133	207	9	affects	affect	VERB
ijtc-133	207	10	the	the	DET
ijtc-133	207	11	quality	quality	NOUN
ijtc-133	207	12	of	of	ADP
ijtc-133	207	13	the	the	DET
ijtc-133	207	14	management	management	NOUN
ijtc-133	207	15	accounting	accounting	NOUN
ijtc-133	207	16	system	system	NOUN
ijtc-133	207	17	.	.	PUNCT
ijtc-133	208	1	not	not	PART
ijtc-133	208	2	yet	yet	ADV
ijtc-133	208	3	qualified	qualified	ADJ
ijtc-133	208	4	because	because	SCONJ
ijtc-133	208	5	the	the	DET
ijtc-133	208	6	management	management	NOUN
ijtc-133	208	7	accounting	accounting	NOUN
ijtc-133	208	8	system	system	NOUN
ijtc-133	208	9	is	be	AUX
ijtc-133	208	10	due	due	ADJ
ijtc-133	208	11	to	to	ADP
ijtc-133	208	12	the	the	DET
ijtc-133	208	13	support	support	NOUN
ijtc-133	208	14	provided	provide	VERB
ijtc-133	208	15	by	by	ADP
ijtc-133	208	16	top	top	ADJ
ijtc-133	208	17	management	management	NOUN
ijtc-133	208	18	has	have	AUX
ijtc-133	208	19	not	not	PART
ijtc-133	208	20	been	be	AUX
ijtc-133	208	21	fully	fully	ADV
ijtc-133	208	22	provided	provide	VERB
ijtc-133	208	23	.	.	PUNCT
ijtc-133	209	1	top	top	ADJ
ijtc-133	209	2	management	management	NOUN
ijtc-133	209	3	support	support	NOUN
ijtc-133	209	4	affects	affect	VERB
ijtc-133	209	5	the	the	DET
ijtc-133	209	6	functions	function	NOUN
ijtc-133	209	7	of	of	ADP
ijtc-133	209	8	the	the	DET
ijtc-133	209	9	management	management	NOUN
ijtc-133	209	10	accounting	accounting	NOUN
ijtc-133	209	11	system	system	NOUN
ijtc-133	209	12	so	so	SCONJ
ijtc-133	209	13	that	that	PRON
ijtc-133	209	14	to	to	PART
ijtc-133	209	15	improve	improve	VERB
ijtc-133	209	16	the	the	DET
ijtc-133	209	17	function	function	NOUN
ijtc-133	209	18	of	of	ADP
ijtc-133	209	19	the	the	DET
ijtc-133	209	20	management	management	NOUN
ijtc-133	209	21	accounting	accounting	NOUN
ijtc-133	209	22	information	information	NOUN
ijtc-133	209	23	system	system	NOUN
ijtc-133	209	24	,	,	PUNCT
ijtc-133	209	25	several	several	ADJ
ijtc-133	209	26	things	thing	NOUN
ijtc-133	209	27	need	need	VERB
ijtc-133	209	28	to	to	PART
ijtc-133	209	29	be	be	AUX
ijtc-133	209	30	considered	consider	VERB
ijtc-133	209	31	in	in	ADP
ijtc-133	209	32	top	top	ADJ
ijtc-133	209	33	management	management	NOUN
ijtc-133	209	34	support	support	NOUN
ijtc-133	209	35	,	,	PUNCT
ijtc-133	209	36	namely	namely	ADV
ijtc-133	209	37	:	:	PUNCT
ijtc-133	209	38	2	2	X
ijtc-133	209	39	.	.	X
ijtc-133	209	40	review	review	NOUN
ijtc-133	209	41	of	of	ADP
ijtc-133	209	42	the	the	DET
ijtc-133	209	43	implementation	implementation	NOUN
ijtc-133	209	44	of	of	ADP
ijtc-133	209	45	the	the	DET
ijtc-133	209	46	accounting	accounting	NOUN
ijtc-133	209	47	information	information	NOUN
ijtc-133	209	48	system	system	NOUN
ijtc-133	209	49	is	be	AUX
ijtc-133	209	50	carried	carry	VERB
ijtc-133	209	51	out	out	ADP
ijtc-133	209	52	continuously	continuously	ADV
ijtc-133	209	53	,	,	PUNCT
ijtc-133	209	54	not	not	PART
ijtc-133	209	55	only	only	ADV
ijtc-133	209	56	when	when	SCONJ
ijtc-133	209	57	there	there	PRON
ijtc-133	209	58	is	be	VERB
ijtc-133	209	59	a	a	DET
ijtc-133	209	60	data	data	NOUN
ijtc-133	209	61	mismatch	mismatch	NOUN
ijtc-133	209	62	,	,	PUNCT
ijtc-133	209	63	both	both	CCONJ
ijtc-133	209	64	at	at	ADP
ijtc-133	209	65	the	the	DET
ijtc-133	209	66	central	central	ADJ
ijtc-133	209	67	and	and	CCONJ
ijtc-133	209	68	regional	regional	ADJ
ijtc-133	209	69	levels	level	NOUN
ijtc-133	209	70	.	.	PUNCT
ijtc-133	210	1	3	3	X
ijtc-133	210	2	.	.	X
ijtc-133	210	3	motivating	motivate	VERB
ijtc-133	210	4	employees	employee	NOUN
ijtc-133	210	5	through	through	ADP
ijtc-133	210	6	regular	regular	ADJ
ijtc-133	210	7	meetings	meeting	NOUN
ijtc-133	210	8	to	to	PART
ijtc-133	210	9	solve	solve	VERB
ijtc-133	210	10	problems	problem	NOUN
ijtc-133	210	11	that	that	PRON
ijtc-133	210	12	occur	occur	VERB
ijtc-133	210	13	so	so	SCONJ
ijtc-133	210	14	that	that	SCONJ
ijtc-133	210	15	subordinates	subordinate	NOUN
ijtc-133	210	16	feel	feel	VERB
ijtc-133	210	17	cared	care	VERB
ijtc-133	210	18	for	for	ADP
ijtc-133	210	19	in	in	ADP
ijtc-133	210	20	continuing	continue	VERB
ijtc-133	210	21	to	to	PART
ijtc-133	210	22	carry	carry	VERB
ijtc-133	210	23	out	out	ADP
ijtc-133	210	24	their	their	PRON
ijtc-133	210	25	daily	daily	ADJ
ijtc-133	210	26	work	work	NOUN
ijtc-133	210	27	activities	activity	NOUN
ijtc-133	210	28	.	.	PUNCT
ijtc-133	211	1	4	4	X
ijtc-133	211	2	.	.	X
ijtc-133	211	3	increase	increase	VERB
ijtc-133	211	4	support	support	NOUN
ijtc-133	211	5	for	for	ADP
ijtc-133	211	6	the	the	DET
ijtc-133	211	7	provision	provision	NOUN
ijtc-133	211	8	of	of	ADP
ijtc-133	211	9	resources	resource	NOUN
ijtc-133	211	10	,	,	PUNCT
ijtc-133	211	11	both	both	CCONJ
ijtc-133	211	12	infrastructure	infrastructure	NOUN
ijtc-133	211	13	and	and	CCONJ
ijtc-133	211	14	human	human	ADJ
ijtc-133	211	15	resources	resource	NOUN
ijtc-133	211	16	.	.	PUNCT
ijtc-133	212	1	this	this	PRON
ijtc-133	212	2	is	be	AUX
ijtc-133	212	3	of	of	ADP
ijtc-133	212	4	course	course	NOUN
ijtc-133	212	5	done	do	VERB
ijtc-133	212	6	in	in	ADP
ijtc-133	212	7	an	an	DET
ijtc-133	212	8	effort	effort	NOUN
ijtc-133	212	9	to	to	PART
ijtc-133	212	10	increase	increase	VERB
ijtc-133	212	11	adequate	adequate	ADJ
ijtc-133	212	12	reward	reward	NOUN
ijtc-133	212	13	criteria	criterion	NOUN
ijtc-133	212	14	and	and	CCONJ
ijtc-133	212	15	increase	increase	VERB
ijtc-133	212	16	the	the	DET
ijtc-133	212	17	capacity	capacity	NOUN
ijtc-133	212	18	of	of	ADP
ijtc-133	212	19	human	human	ADJ
ijtc-133	212	20	resources	resource	NOUN
ijtc-133	212	21	through	through	ADP
ijtc-133	212	22	training	training	NOUN
ijtc-133	212	23	related	relate	VERB
ijtc-133	212	24	to	to	ADP
ijtc-133	212	25	the	the	DET
ijtc-133	212	26	design	design	NOUN
ijtc-133	212	27	and	and	CCONJ
ijtc-133	212	28	implementation	implementation	NOUN
ijtc-133	212	29	of	of	ADP
ijtc-133	212	30	accounting	accounting	NOUN
ijtc-133	212	31	information	information	NOUN
ijtc-133	212	32	systems	system	NOUN
ijtc-133	212	33	.	.	PUNCT
ijtc-133	213	1	the	the	DET
ijtc-133	213	2	results	result	NOUN
ijtc-133	213	3	of	of	ADP
ijtc-133	213	4	this	this	DET
ijtc-133	213	5	study	study	NOUN
ijtc-133	213	6	also	also	ADV
ijtc-133	213	7	meet	meet	VERB
ijtc-133	213	8	the	the	DET
ijtc-133	213	9	characteristics	characteristic	NOUN
ijtc-133	213	10	of	of	ADP
ijtc-133	213	11	scientific	scientific	ADJ
ijtc-133	213	12	research	research	NOUN
ijtc-133	213	13	,	,	PUNCT
ijtc-133	213	14	namely	namely	ADV
ijtc-133	213	15	replicability	replicability	NOUN
ijtc-133	213	16	and	and	CCONJ
ijtc-133	213	17	generalizability	generalizability	NOUN
ijtc-133	213	18	,	,	PUNCT
ijtc-133	213	19	so	so	CCONJ
ijtc-133	213	20	it	it	PRON
ijtc-133	213	21	is	be	AUX
ijtc-133	213	22	recommended	recommend	VERB
ijtc-133	213	23	for	for	SCONJ
ijtc-133	213	24	other	other	ADJ
ijtc-133	213	25	researchers	researcher	NOUN
ijtc-133	213	26	to	to	PART
ijtc-133	213	27	conduct	conduct	VERB
ijtc-133	213	28	research	research	NOUN
ijtc-133	213	29	again	again	ADV
ijtc-133	213	30	based	base	VERB
ijtc-133	213	31	on	on	ADP
ijtc-133	213	32	the	the	DET
ijtc-133	213	33	results	result	NOUN
ijtc-133	213	34	of	of	ADP
ijtc-133	213	35	this	this	DET
ijtc-133	213	36	study	study	NOUN
ijtc-133	213	37	with	with	ADP
ijtc-133	213	38	the	the	DET
ijtc-133	213	39	same	same	ADJ
ijtc-133	213	40	research	research	NOUN
ijtc-133	213	41	method	method	NOUN
ijtc-133	213	42	,	,	PUNCT
ijtc-133	213	43	on	on	ADP
ijtc-133	213	44	different	different	ADJ
ijtc-133	213	45	units	unit	NOUN
ijtc-133	213	46	of	of	ADP
ijtc-133	213	47	analysis	analysis	NOUN
ijtc-133	213	48	and	and	CCONJ
ijtc-133	213	49	samples	sample	NOUN
ijtc-133	213	50	to	to	PART
ijtc-133	213	51	show	show	VERB
ijtc-133	213	52	the	the	DET
ijtc-133	213	53	same	same	ADJ
ijtc-133	213	54	results	result	NOUN
ijtc-133	213	55	so	so	SCONJ
ijtc-133	213	56	that	that	SCONJ
ijtc-133	213	57	it	it	PRON
ijtc-133	213	58	will	will	AUX
ijtc-133	213	59	increase	increase	VERB
ijtc-133	213	60	confidence	confidence	NOUN
ijtc-133	213	61	in	in	ADP
ijtc-133	213	62	the	the	DET
ijtc-133	213	63	research	research	NOUN
ijtc-133	213	64	that	that	PRON
ijtc-133	213	65	has	have	AUX
ijtc-133	213	66	been	be	AUX
ijtc-133	213	67	done	do	VERB
ijtc-133	213	68	and	and	CCONJ
ijtc-133	213	69	the	the	DET
ijtc-133	213	70	usefulness	usefulness	NOUN
ijtc-133	213	71	of	of	ADP
ijtc-133	213	72	the	the	DET
ijtc-133	213	73	research	research	NOUN
ijtc-133	213	74	can	can	AUX
ijtc-133	213	75	be	be	AUX
ijtc-133	213	76	widely	widely	ADV
ijtc-133	213	77	accepted	accept	VERB
ijtc-133	213	78	because	because	SCONJ
ijtc-133	213	79	the	the	DET
ijtc-133	213	80	scope	scope	NOUN
ijtc-133	213	81	of	of	ADP
ijtc-133	213	82	validity	validity	NOUN
ijtc-133	213	83	of	of	ADP
ijtc-133	213	84	the	the	DET
ijtc-133	213	85	research	research	NOUN
ijtc-133	213	86	results	result	NOUN
ijtc-133	213	87	is	be	AUX
ijtc-133	213	88	accepted	accept	VERB
ijtc-133	213	89	by	by	ADP
ijtc-133	213	90	many	many	ADJ
ijtc-133	213	91	organizations	organization	NOUN
ijtc-133	213	92	.	.	PUNCT
ijtc-133	214	1	based	base	VERB
ijtc-133	214	2	on	on	ADP
ijtc-133	214	3	the	the	DET
ijtc-133	214	4	research	research	NOUN
ijtc-133	214	5	results	result	NOUN
ijtc-133	214	6	,	,	PUNCT
ijtc-133	214	7	it	it	PRON
ijtc-133	214	8	can	can	AUX
ijtc-133	214	9	be	be	AUX
ijtc-133	214	10	seen	see	VERB
ijtc-133	214	11	that	that	SCONJ
ijtc-133	214	12	the	the	DET
ijtc-133	214	13	cause	cause	NOUN
ijtc-133	214	14	of	of	ADP
ijtc-133	214	15	the	the	DET
ijtc-133	214	16	management	management	NOUN
ijtc-133	214	17	accounting	accounting	NOUN
ijtc-133	214	18	system	system	NOUN
ijtc-133	214	19	is	be	AUX
ijtc-133	214	20	not	not	PART
ijtc-133	214	21	qualified	qualified	ADJ
ijtc-133	214	22	because	because	SCONJ
ijtc-133	214	23	several	several	ADJ
ijtc-133	214	24	factors	factor	NOUN
ijtc-133	214	25	such	such	ADJ
ijtc-133	214	26	as	as	ADP
ijtc-133	214	27	the	the	DET
ijtc-133	214	28	management	management	NOUN
ijtc-133	214	29	accounting	accounting	NOUN
ijtc-133	214	30	system	system	NOUN
ijtc-133	214	31	available	available	ADJ
ijtc-133	214	32	in	in	ADP
ijtc-133	214	33	the	the	DET
ijtc-133	214	34	company	company	NOUN
ijtc-133	214	35	are	be	AUX
ijtc-133	214	36	not	not	PART
ijtc-133	214	37	yet	yet	ADV
ijtc-133	214	38	integrated	integrate	VERB
ijtc-133	214	39	,	,	PUNCT
ijtc-133	214	40	not	not	PART
ijtc-133	214	41	flexible	flexible	ADJ
ijtc-133	214	42	,	,	PUNCT
ijtc-133	214	43	difficult	difficult	ADJ
ijtc-133	214	44	to	to	PART
ijtc-133	214	45	access	access	VERB
ijtc-133	214	46	,	,	PUNCT
ijtc-133	214	47	not	not	PART
ijtc-133	214	48	normalized	normalize	VERB
ijtc-133	214	49	properly	properly	ADV
ijtc-133	214	50	,	,	PUNCT
ijtc-133	214	51	and	and	CCONJ
ijtc-133	214	52	often	often	ADV
ijtc-133	214	53	have	have	VERB
ijtc-133	214	54	errors	error	NOUN
ijtc-133	214	55	/	/	SYM
ijtc-133	214	56	disturbances	disturbance	NOUN
ijtc-133	214	57	.	.	PUNCT
ijtc-133	215	1	based	base	VERB
ijtc-133	215	2	on	on	ADP
ijtc-133	215	3	the	the	DET
ijtc-133	215	4	results	result	NOUN
ijtc-133	215	5	of	of	ADP
ijtc-133	215	6	the	the	DET
ijtc-133	215	7	research	research	NOUN
ijtc-133	215	8	conducted	conduct	VERB
ijtc-133	215	9	,	,	PUNCT
ijtc-133	215	10	it	it	PRON
ijtc-133	215	11	can	can	AUX
ijtc-133	215	12	be	be	AUX
ijtc-133	215	13	seen	see	VERB
ijtc-133	215	14	that	that	SCONJ
ijtc-133	215	15	the	the	DET
ijtc-133	215	16	organizational	organizational	ADJ
ijtc-133	215	17	culture	culture	NOUN
ijtc-133	215	18	of	of	ADP
ijtc-133	215	19	state	state	NOUN
ijtc-133	215	20	-	-	PUNCT
ijtc-133	215	21	owned	own	VERB
ijtc-133	215	22	enterprises	enterprise	NOUN
ijtc-133	215	23	in	in	ADP
ijtc-133	215	24	palembang	palembang	PROPN
ijtc-133	215	25	is	be	AUX
ijtc-133	215	26	not	not	PART
ijtc-133	215	27	optimal	optimal	ADJ
ijtc-133	215	28	because	because	SCONJ
ijtc-133	215	29	there	there	PRON
ijtc-133	215	30	are	be	VERB
ijtc-133	215	31	still	still	ADV
ijtc-133	215	32	state	state	NOUN
ijtc-133	215	33	-	-	PUNCT
ijtc-133	215	34	owned	own	VERB
ijtc-133	215	35	enterprises	enterprise	NOUN
ijtc-133	215	36	that	that	PRON
ijtc-133	215	37	place	place	VERB
ijtc-133	215	38	employees	employee	NOUN
ijtc-133	215	39	who	who	PRON
ijtc-133	215	40	are	be	AUX
ijtc-133	215	41	irrelevant	irrelevant	ADJ
ijtc-133	215	42	to	to	ADP
ijtc-133	215	43	their	their	PRON
ijtc-133	215	44	expertise	expertise	NOUN
ijtc-133	215	45	,	,	PUNCT
ijtc-133	215	46	employ	employ	VERB
ijtc-133	215	47	employees	employee	NOUN
ijtc-133	215	48	with	with	ADP
ijtc-133	215	49	various	various	ADJ
ijtc-133	215	50	types	type	NOUN
ijtc-133	215	51	of	of	ADP
ijtc-133	215	52	work	work	NOUN
ijtc-133	215	53	,	,	PUNCT
ijtc-133	215	54	there	there	PRON
ijtc-133	215	55	are	be	VERB
ijtc-133	215	56	several	several	ADJ
ijtc-133	215	57	sections	section	NOUN
ijtc-133	215	58	/	/	SYM
ijtc-133	215	59	departments	department	NOUN
ijtc-133	215	60	that	that	PRON
ijtc-133	215	61	do	do	AUX
ijtc-133	215	62	not	not	PART
ijtc-133	215	63	have	have	VERB
ijtc-133	215	64	a	a	DET
ijtc-133	215	65	function	function	NOUN
ijtc-133	215	66	.	.	PUNCT
ijtc-133	216	1	what	what	PRON
ijtc-133	216	2	is	be	AUX
ijtc-133	216	3	clear	clear	ADJ
ijtc-133	216	4	,	,	PUNCT
ijtc-133	216	5	there	there	PRON
ijtc-133	216	6	are	be	VERB
ijtc-133	216	7	employees	employee	NOUN
ijtc-133	216	8	who	who	PRON
ijtc-133	216	9	are	be	AUX
ijtc-133	216	10	not	not	PART
ijtc-133	216	11	placed	place	VERB
ijtc-133	216	12	on	on	ADP
ijtc-133	216	13	the	the	DET
ijtc-133	216	14	right	right	ADJ
ijtc-133	216	15	side	side	NOUN
ijtc-133	216	16	,	,	PUNCT
ijtc-133	216	17	there	there	PRON
ijtc-133	216	18	are	be	VERB
ijtc-133	216	19	employees	employee	NOUN
ijtc-133	216	20	who	who	PRON
ijtc-133	216	21	accept	accept	VERB
ijtc-133	216	22	assignments	assignment	NOUN
ijtc-133	216	23	that	that	PRON
ijtc-133	216	24	are	be	AUX
ijtc-133	216	25	not	not	PART
ijtc-133	216	26	from	from	ADP
ijtc-133	216	27	their	their	PRON
ijtc-133	216	28	direct	direct	ADJ
ijtc-133	216	29	supervisors	supervisor	NOUN
ijtc-133	216	30	,	,	PUNCT
ijtc-133	216	31	there	there	PRON
ijtc-133	216	32	is	be	VERB
ijtc-133	216	33	still	still	ADV
ijtc-133	216	34	a	a	DET
ijtc-133	216	35	lack	lack	NOUN
ijtc-133	216	36	of	of	ADP
ijtc-133	216	37	clarity	clarity	NOUN
ijtc-133	216	38	of	of	ADP
ijtc-133	216	39	instructions	instruction	NOUN
ijtc-133	216	40	from	from	ADP
ijtc-133	216	41	superiors	superior	NOUN
ijtc-133	216	42	,	,	PUNCT
ijtc-133	216	43	people	people	NOUN
ijtc-133	216	44	who	who	PRON
ijtc-133	216	45	work	work	VERB
ijtc-133	216	46	in	in	ADP
ijtc-133	216	47	related	related	ADJ
ijtc-133	216	48	units	unit	NOUN
ijtc-133	216	49	as	as	ADP
ijtc-133	216	50	administrators	administrator	NOUN
ijtc-133	216	51	of	of	ADP
ijtc-133	216	52	management	management	NOUN
ijtc-133	216	53	accounting	accounting	NOUN
ijtc-133	216	54	information	information	NOUN
ijtc-133	216	55	systems	system	NOUN
ijtc-133	216	56	in	in	ADP
ijtc-133	216	57	colleges	college	NOUN
ijtc-133	216	58	that	that	PRON
ijtc-133	216	59	do	do	AUX
ijtc-133	216	60	not	not	PART
ijtc-133	216	61	have	have	VERB
ijtc-133	216	62	adrt	adrt	NOUN
ijtc-133	216	63	standard	standard	ADJ
ijtc-133	216	64	operating	operating	NOUN
ijtc-133	216	65	procedures	procedure	NOUN
ijtc-133	216	66	and	and	CCONJ
ijtc-133	216	67	for	for	ADP
ijtc-133	216	68	colleges	college	NOUN
ijtc-133	216	69	that	that	PRON
ijtc-133	216	70	already	already	ADV
ijtc-133	216	71	have	have	VERB
ijtc-133	216	72	sops	sop	NOUN
ijtc-133	216	73	,	,	PUNCT
ijtc-133	216	74	there	there	PRON
ijtc-133	216	75	are	be	VERB
ijtc-133	216	76	employees	employee	NOUN
ijtc-133	216	77	who	who	PRON
ijtc-133	216	78	do	do	AUX
ijtc-133	216	79	not	not	PART
ijtc-133	216	80	carry	carry	VERB
ijtc-133	216	81	out	out	ADP
ijtc-133	216	82	work	work	NOUN
ijtc-133	216	83	in	in	ADP
ijtc-133	216	84	accordance	accordance	NOUN
ijtc-133	216	85	with	with	ADP
ijtc-133	216	86	their	their	PRON
ijtc-133	216	87	adrt	adrt	NOUN
ijtc-133	216	88	.	.	PUNCT
ijtc-133	217	1	based	base	VERB
ijtc-133	217	2	on	on	ADP
ijtc-133	217	3	the	the	DET
ijtc-133	217	4	results	result	NOUN
ijtc-133	217	5	of	of	ADP
ijtc-133	217	6	the	the	DET
ijtc-133	217	7	study	study	NOUN
ijtc-133	217	8	,	,	PUNCT
ijtc-133	217	9	the	the	DET
ijtc-133	217	10	influence	influence	NOUN
ijtc-133	217	11	of	of	ADP
ijtc-133	217	12	the	the	DET
ijtc-133	217	13	top	top	ADJ
ijtc-133	217	14	management	management	NOUN
ijtc-133	217	15	function	function	NOUN
ijtc-133	217	16	on	on	ADP
ijtc-133	217	17	the	the	DET
ijtc-133	217	18	function	function	NOUN
ijtc-133	217	19	of	of	ADP
ijtc-133	217	20	the	the	DET
ijtc-133	217	21	management	management	NOUN
ijtc-133	217	22	accounting	accounting	NOUN
ijtc-133	217	23	information	information	NOUN
ijtc-133	217	24	system	system	NOUN
ijtc-133	217	25	was	be	AUX
ijtc-133	217	26	5.56	5.56	NUM
ijtc-133	217	27	%	%	NOUN
ijtc-133	217	28	,	,	PUNCT
ijtc-133	217	29	meaning	mean	VERB
ijtc-133	217	30	that	that	SCONJ
ijtc-133	217	31	the	the	DET
ijtc-133	217	32	increase	increase	NOUN
ijtc-133	217	33	in	in	ADP
ijtc-133	217	34	the	the	DET
ijtc-133	217	35	function	function	NOUN
ijtc-133	217	36	of	of	ADP
ijtc-133	217	37	higher	high	ADJ
ijtc-133	217	38	education	education	NOUN
ijtc-133	217	39	institutions	institution	NOUN
ijtc-133	217	40	would	would	AUX
ijtc-133	217	41	also	also	ADV
ijtc-133	217	42	improve	improve	VERB
ijtc-133	217	43	the	the	DET
ijtc-133	217	44	function	function	NOUN
ijtc-133	217	45	of	of	ADP
ijtc-133	217	46	the	the	DET
ijtc-133	217	47	management	management	NOUN
ijtc-133	217	48	accounting	accounting	NOUN
ijtc-133	217	49	information	information	NOUN
ijtc-133	217	50	system	system	NOUN
ijtc-133	217	51	.	.	PUNCT
ijtc-133	218	1	from	from	ADP
ijtc-133	218	2	the	the	DET
ijtc-133	218	3	above	above	ADJ
ijtc-133	218	4	results	result	NOUN
ijtc-133	218	5	it	it	PRON
ijtc-133	218	6	can	can	AUX
ijtc-133	218	7	be	be	AUX
ijtc-133	218	8	said	say	VERB
ijtc-133	218	9	that	that	SCONJ
ijtc-133	218	10	the	the	DET
ijtc-133	218	11	results	result	NOUN
ijtc-133	218	12	of	of	ADP
ijtc-133	218	13	hypothesis	hypothesis	NOUN
ijtc-133	218	14	testing	testing	NOUN
ijtc-133	218	15	indicate	indicate	VERB
ijtc-133	218	16	that	that	SCONJ
ijtc-133	218	17	top	top	ADJ
ijtc-133	218	18	management	management	NOUN
ijtc-133	218	19	support	support	NOUN
ijtc-133	218	20	affects	affect	VERB
ijtc-133	218	21	the	the	DET
ijtc-133	218	22	function	function	NOUN
ijtc-133	218	23	of	of	ADP
ijtc-133	218	24	the	the	DET
ijtc-133	218	25	management	management	NOUN
ijtc-133	218	26	accounting	accounting	NOUN
ijtc-133	218	27	system	system	NOUN
ijtc-133	218	28	and	and	CCONJ
ijtc-133	218	29	is	be	AUX
ijtc-133	218	30	acceptable	acceptable	ADJ
ijtc-133	218	31	for	for	ADP
ijtc-133	218	32	lecturers	lecturer	NOUN
ijtc-133	218	33	'	'	PART
ijtc-133	218	34	salaries	salary	NOUN
ijtc-133	218	35	and	and	CCONJ
ijtc-133	218	36	responsibilities	responsibility	NOUN
ijtc-133	218	37	.	.	PUNCT
ijtc-133	219	1	conclusion	conclusion	NOUN
ijtc-133	219	2	based	base	VERB
ijtc-133	219	3	on	on	ADP
ijtc-133	219	4	the	the	DET
ijtc-133	219	5	results	result	NOUN
ijtc-133	219	6	of	of	ADP
ijtc-133	219	7	research	research	NOUN
ijtc-133	219	8	,	,	PUNCT
ijtc-133	219	9	top	top	ADJ
ijtc-133	219	10	management	management	NOUN
ijtc-133	219	11	support	support	NOUN
ijtc-133	219	12	affects	affect	VERB
ijtc-133	219	13	the	the	DET
ijtc-133	219	14	function	function	NOUN
ijtc-133	219	15	of	of	ADP
ijtc-133	219	16	the	the	DET
ijtc-133	219	17	accounting	accounting	NOUN
ijtc-133	219	18	system	system	NOUN
ijtc-133	219	19	for	for	ADP
ijtc-133	219	20	higher	high	ADJ
ijtc-133	219	21	education	education	NOUN
ijtc-133	219	22	in	in	ADP
ijtc-133	219	23	south	south	PROPN
ijtc-133	219	24	sumatra	sumatra	PROPN
ijtc-133	219	25	,	,	PUNCT
ijtc-133	219	26	does	do	AUX
ijtc-133	219	27	not	not	PART
ijtc-133	219	28	meet	meet	VERB
ijtc-133	219	29	the	the	DET
ijtc-133	219	30	requirements	requirement	NOUN
ijtc-133	219	31	top	top	ADJ
ijtc-133	219	32	management	management	NOUN
ijtc-133	219	33	support	support	NOUN
ijtc-133	219	34	functions	function	NOUN
ijtc-133	219	35	in	in	ADP
ijtc-133	219	36	higher	high	ADJ
ijtc-133	219	37	education	education	NOUN
ijtc-133	219	38	management	management	NOUN
ijtc-133	219	39	accounting	accounting	NOUN
ijtc-133	219	40	information	information	NOUN
ijtc-133	219	41	systems	system	NOUN
ijtc-133	219	42	hertati	hertati	NOUN
ijtc-133	219	43	,	,	PUNCT
ijtc-133	219	44	nazarudin	nazarudin	NOUN
ijtc-133	219	45	,	,	PUNCT
ijtc-133	219	46	&	&	CCONJ
ijtc-133	219	47	fery	fery	PROPN
ijtc-133	219	48	220	220	NUM
ijtc-133	219	49	|	|	NOUN
ijtc-133	219	50	ilomata	ilomata	PROPN
ijtc-133	219	51	international	international	ADJ
ijtc-133	219	52	journal	journal	NOUN
ijtc-133	219	53	of	of	ADP
ijtc-133	219	54	tax	tax	PROPN
ijtc-133	219	55	&	&	CCONJ
ijtc-133	219	56	accounting	accounting	PROPN
ijtc-133	219	57	vol	vol	NOUN
ijtc-133	219	58	.	.	PROPN
ijtc-133	220	1	1	1	NUM
ijtc-133	221	1	no	no	NOUN
ijtc-133	221	2	.	.	NOUN
ijtc-133	222	1	4	4	NUM
ijtc-133	222	2	october	october	PROPN
ijtc-133	222	3	2020	2020	NUM
ijtc-133	222	4	because	because	SCONJ
ijtc-133	222	5	the	the	DET
ijtc-133	222	6	accounting	accounting	NOUN
ijtc-133	222	7	system	system	NOUN
ijtc-133	222	8	is	be	AUX
ijtc-133	222	9	not	not	PART
ijtc-133	222	10	integrated	integrate	VERB
ijtc-133	222	11	,	,	PUNCT
ijtc-133	222	12	inflexible	inflexible	ADJ
ijtc-133	222	13	,	,	PUNCT
ijtc-133	222	14	has	have	AUX
ijtc-133	222	15	not	not	PART
ijtc-133	222	16	been	be	AUX
ijtc-133	222	17	reliable	reliable	ADJ
ijtc-133	222	18	due	due	ADP
ijtc-133	222	19	to	to	ADP
ijtc-133	222	20	inaccurate	inaccurate	ADJ
ijtc-133	222	21	,	,	PUNCT
ijtc-133	222	22	unreliable	unreliable	ADJ
ijtc-133	222	23	,	,	PUNCT
ijtc-133	222	24	and	and	CCONJ
ijtc-133	222	25	non	non	ADJ
ijtc-133	222	26	-	-	ADJ
ijtc-133	222	27	formal	formal	ADJ
ijtc-133	222	28	data	datum	NOUN
ijtc-133	222	29	.	.	PUNCT
ijtc-133	223	1	top	top	ADJ
ijtc-133	223	2	management	management	NOUN
ijtc-133	223	3	support	support	NOUN
ijtc-133	223	4	at	at	ADP
ijtc-133	223	5	tertiary	tertiary	ADJ
ijtc-133	223	6	institutions	institution	NOUN
ijtc-133	223	7	in	in	ADP
ijtc-133	223	8	south	south	PROPN
ijtc-133	223	9	sumatra	sumatra	PROPN
ijtc-133	223	10	is	be	AUX
ijtc-133	223	11	not	not	PART
ijtc-133	223	12	optimal	optimal	ADJ
ijtc-133	223	13	because	because	SCONJ
ijtc-133	223	14	there	there	PRON
ijtc-133	223	15	is	be	VERB
ijtc-133	223	16	still	still	ADV
ijtc-133	223	17	a	a	DET
ijtc-133	223	18	division	division	NOUN
ijtc-133	223	19	of	of	ADP
ijtc-133	223	20	tasks	task	NOUN
ijtc-133	223	21	(	(	PUNCT
ijtc-133	223	22	division	division	NOUN
ijtc-133	223	23	of	of	ADP
ijtc-133	223	24	labor	labor	NOUN
ijtc-133	223	25	)	)	PUNCT
ijtc-133	223	26	,	,	PUNCT
ijtc-133	223	27	departmentalization	departmentalization	NOUN
ijtc-133	223	28	,	,	PUNCT
ijtc-133	223	29	and	and	CCONJ
ijtc-133	223	30	assignment	assignment	NOUN
ijtc-133	223	31	of	of	ADP
ijtc-133	223	32	instructions	instruction	NOUN
ijtc-133	223	33	(	(	PUNCT
ijtc-133	223	34	authority	authority	NOUN
ijtc-133	223	35	of	of	ADP
ijtc-133	223	36	command	command	NOUN
ijtc-133	223	37	)	)	PUNCT
ijtc-133	223	38	which	which	PRON
ijtc-133	223	39	are	be	AUX
ijtc-133	223	40	so	so	ADV
ijtc-133	223	41	heavy	heavy	ADJ
ijtc-133	223	42	that	that	SCONJ
ijtc-133	223	43	they	they	PRON
ijtc-133	223	44	are	be	AUX
ijtc-133	223	45	not	not	PART
ijtc-133	223	46	balanced	balance	VERB
ijtc-133	223	47	with	with	ADP
ijtc-133	223	48	a	a	DET
ijtc-133	223	49	decent	decent	ADJ
ijtc-133	223	50	salary	salary	NOUN
ijtc-133	223	51	,	,	PUNCT
ijtc-133	223	52	as	as	ADV
ijtc-133	223	53	well	well	ADV
ijtc-133	223	54	as	as	ADP
ijtc-133	223	55	formalization	formalization	NOUN
ijtc-133	223	56	.	.	PUNCT
ijtc-133	224	1	job	job	NOUN
ijtc-133	224	2	that	that	PRON
ijtc-133	224	3	is	be	AUX
ijtc-133	224	4	not	not	PART
ijtc-133	224	5	good	good	ADJ
ijtc-133	224	6	.	.	PUNCT
ijtc-133	225	1	the	the	DET
ijtc-133	225	2	results	result	NOUN
ijtc-133	225	3	of	of	ADP
ijtc-133	225	4	this	this	DET
ijtc-133	225	5	study	study	NOUN
ijtc-133	225	6	have	have	AUX
ijtc-133	225	7	discussed	discuss	VERB
ijtc-133	225	8	issues	issue	NOUN
ijtc-133	225	9	that	that	PRON
ijtc-133	225	10	have	have	AUX
ijtc-133	225	11	been	be	AUX
ijtc-133	225	12	raised	raise	VERB
ijtc-133	225	13	previously	previously	ADV
ijtc-133	225	14	in	in	ADP
ijtc-133	225	15	the	the	DET
ijtc-133	225	16	background	background	NOUN
ijtc-133	225	17	of	of	ADP
ijtc-133	225	18	the	the	DET
ijtc-133	225	19	study	study	NOUN
ijtc-133	225	20	,	,	PUNCT
ijtc-133	225	21	but	but	CCONJ
ijtc-133	225	22	there	there	PRON
ijtc-133	225	23	are	be	VERB
ijtc-133	225	24	several	several	ADJ
ijtc-133	225	25	things	thing	NOUN
ijtc-133	225	26	that	that	PRON
ijtc-133	225	27	need	need	VERB
ijtc-133	225	28	to	to	PART
ijtc-133	225	29	be	be	AUX
ijtc-133	225	30	suggested	suggest	VERB
ijtc-133	225	31	in	in	ADP
ijtc-133	225	32	connection	connection	NOUN
ijtc-133	225	33	with	with	ADP
ijtc-133	225	34	the	the	DET
ijtc-133	225	35	results	result	NOUN
ijtc-133	225	36	of	of	ADP
ijtc-133	225	37	the	the	DET
ijtc-133	225	38	study	study	NOUN
ijtc-133	225	39	that	that	PRON
ijtc-133	225	40	show	show	VERB
ijtc-133	225	41	little	little	ADJ
ijtc-133	225	42	effect	effect	NOUN
ijtc-133	225	43	such	such	ADJ
ijtc-133	225	44	as	as	ADP
ijtc-133	225	45	hiring	hire	VERB
ijtc-133	225	46	lecturers	lecturer	NOUN
ijtc-133	225	47	and	and	CCONJ
ijtc-133	225	48	the	the	DET
ijtc-133	225	49	high	high	ADJ
ijtc-133	225	50	educational	educational	ADJ
ijtc-133	225	51	status	status	NOUN
ijtc-133	225	52	of	of	ADP
ijtc-133	225	53	lecturers	lecturer	NOUN
ijtc-133	225	54	is	be	AUX
ijtc-133	225	55	not	not	PART
ijtc-133	225	56	balanced	balance	VERB
ijtc-133	225	57	with	with	ADP
ijtc-133	225	58	the	the	DET
ijtc-133	225	59	salary	salary	NOUN
ijtc-133	225	60	they	they	PRON
ijtc-133	225	61	receive	receive	VERB
ijtc-133	225	62	is	be	AUX
ijtc-133	225	63	so	so	ADV
ijtc-133	225	64	low	low	ADJ
ijtc-133	225	65	.	.	PUNCT
ijtc-133	226	1	with	with	ADP
ijtc-133	226	2	the	the	DET
ijtc-133	226	3	quality	quality	NOUN
ijtc-133	226	4	of	of	ADP
ijtc-133	226	5	teaching	teaching	NOUN
ijtc-133	226	6	that	that	PRON
ijtc-133	226	7	is	be	AUX
ijtc-133	226	8	heavily	heavily	ADV
ijtc-133	226	9	proxied	proxie	VERB
ijtc-133	226	10	,	,	PUNCT
ijtc-133	226	11	this	this	PRON
ijtc-133	226	12	is	be	AUX
ijtc-133	226	13	what	what	PRON
ijtc-133	226	14	causes	cause	VERB
ijtc-133	226	15	lecturers	lecturer	NOUN
ijtc-133	226	16	to	to	PART
ijtc-133	226	17	change	change	VERB
ijtc-133	226	18	jobs	job	NOUN
ijtc-133	226	19	because	because	SCONJ
ijtc-133	226	20	of	of	ADP
ijtc-133	226	21	the	the	DET
ijtc-133	226	22	heavy	heavy	ADJ
ijtc-133	226	23	mental	mental	ADJ
ijtc-133	226	24	pressure	pressure	NOUN
ijtc-133	226	25	they	they	PRON
ijtc-133	226	26	face	face	VERB
ijtc-133	226	27	.	.	PUNCT
ijtc-133	227	1	this	this	DET
ijtc-133	227	2	research	research	NOUN
ijtc-133	227	3	was	be	AUX
ijtc-133	227	4	conducted	conduct	VERB
ijtc-133	227	5	to	to	PART
ijtc-133	227	6	provide	provide	VERB
ijtc-133	227	7	input	input	NOUN
ijtc-133	227	8	to	to	ADP
ijtc-133	227	9	the	the	DET
ijtc-133	227	10	managers	manager	NOUN
ijtc-133	227	11	of	of	ADP
ijtc-133	227	12	higher	high	ADJ
ijtc-133	227	13	education	education	NOUN
ijtc-133	227	14	institutions	institution	NOUN
ijtc-133	227	15	in	in	ADP
ijtc-133	227	16	indonesia	indonesia	PROPN
ijtc-133	227	17	to	to	PART
ijtc-133	227	18	pay	pay	VERB
ijtc-133	227	19	more	more	ADJ
ijtc-133	227	20	attention	attention	NOUN
ijtc-133	227	21	to	to	ADP
ijtc-133	227	22	the	the	DET
ijtc-133	227	23	workload	workload	NOUN
ijtc-133	227	24	of	of	ADP
ijtc-133	227	25	lecturers	lecturer	NOUN
ijtc-133	227	26	in	in	ADP
ijtc-133	227	27	educating	educate	VERB
ijtc-133	227	28	the	the	DET
ijtc-133	227	29	nation	nation	NOUN
ijtc-133	227	30	's	's	PART
ijtc-133	227	31	children	child	NOUN
ijtc-133	227	32	.	.	PUNCT
ijtc-133	228	1	hopefully	hopefully	ADV
ijtc-133	228	2	this	this	DET
ijtc-133	228	3	research	research	NOUN
ijtc-133	228	4	can	can	AUX
ijtc-133	228	5	be	be	AUX
ijtc-133	228	6	investigated	investigate	VERB
ijtc-133	228	7	by	by	ADP
ijtc-133	228	8	subsequent	subsequent	ADJ
ijtc-133	228	9	research	research	NOUN
ijtc-133	228	10	with	with	ADP
ijtc-133	228	11	different	different	ADJ
ijtc-133	228	12	test	test	NOUN
ijtc-133	228	13	tools	tool	NOUN
ijtc-133	228	14	and	and	CCONJ
ijtc-133	228	15	different	different	ADJ
ijtc-133	228	16	variables	variable	NOUN
ijtc-133	228	17	to	to	PART
ijtc-133	228	18	strengthen	strengthen	VERB
ijtc-133	228	19	the	the	DET
ijtc-133	228	20	findings	finding	NOUN
ijtc-133	228	21	that	that	PRON
ijtc-133	228	22	have	have	AUX
ijtc-133	228	23	been	be	AUX
ijtc-133	228	24	made	make	VERB
ijtc-133	228	25	.	.	PUNCT
ijtc-133	229	1	references	reference	NOUN
ijtc-133	229	2	anders	anders	PROPN
ijtc-133	229	3	rom	rom	PROPN
ijtc-133	229	4	.	.	PUNCT
ijtc-133	230	1	(	(	PUNCT
ijtc-133	230	2	2008	2008	NUM
ijtc-133	230	3	)	)	PUNCT
ijtc-133	230	4	.	.	PUNCT
ijtc-133	231	1	management	management	NOUN
ijtc-133	231	2	accounting	accounting	NOUN
ijtc-133	231	3	and	and	CCONJ
ijtc-133	231	4	integrated	integrate	VERB
ijtc-133	231	5	information	information	NOUN
ijtc-133	231	6	systems	system	NOUN
ijtc-133	231	7	how	how	SCONJ
ijtc-133	231	8	to	to	PART
ijtc-133	231	9	exploit	exploit	VERB
ijtc-133	231	10	the	the	DET
ijtc-133	231	11	potential	potential	NOUN
ijtc-133	231	12	for	for	ADP
ijtc-133	231	13	management	management	NOUN
ijtc-133	231	14	accounting	accounting	NOUN
ijtc-133	231	15	of	of	ADP
ijtc-133	231	16	information	information	NOUN
ijtc-133	231	17	technology	technology	NOUN
ijtc-133	231	18	.	.	PUNCT
ijtc-133	232	1	basu	basu	PROPN
ijtc-133	232	2	,	,	PUNCT
ijtc-133	232	3	vedabrata	vedabrata	PROPN
ijtc-133	232	4	,	,	PUNCT
ijtc-133	232	5	hartono	hartono	NOUN
ijtc-133	232	6	,	,	PUNCT
ijtc-133	232	7	edward	edward	PROPN
ijtc-133	232	8	,	,	PUNCT
ijtc-133	232	9	lederer	lederer	PROPN
ijtc-133	232	10	,	,	PUNCT
ijtc-133	232	11	albert	albert	PROPN
ijtc-133	232	12	l	l	PROPN
ijtc-133	232	13	&	&	CCONJ
ijtc-133	232	14	sethi	sethi	PROPN
ijtc-133	232	15	,	,	PUNCT
ijtc-133	232	16	vijay	vijay	NOUN
ijtc-133	232	17	.	.	PUNCT
ijtc-133	233	1	(	(	PUNCT
ijtc-133	233	2	2002	2002	NUM
ijtc-133	233	3	)	)	PUNCT
ijtc-133	233	4	.	.	PUNCT
ijtc-133	234	1	the	the	DET
ijtc-133	234	2	impact	impact	NOUN
ijtc-133	234	3	of	of	ADP
ijtc-133	234	4	organizational	organizational	ADJ
ijtc-133	234	5	commitment	commitment	NOUN
ijtc-133	234	6	,	,	PUNCT
ijtc-133	234	7	senior	senior	ADJ
ijtc-133	234	8	management	management	NOUN
ijtc-133	234	9	involvement	involvement	NOUN
ijtc-133	234	10	and	and	CCONJ
ijtc-133	234	11	team	team	NOUN
ijtc-133	234	12	involvement	involvement	NOUN
ijtc-133	234	13	on	on	ADP
ijtc-133	234	14	stategic	stategic	ADJ
ijtc-133	234	15	information	information	NOUN
ijtc-133	234	16	system	system	NOUN
ijtc-133	234	17	planning	planning	NOUN
ijtc-133	234	18	.	.	PUNCT
ijtc-133	235	1	information	information	NOUN
ijtc-133	235	2	&	&	CCONJ
ijtc-133	235	3	management	management	PROPN
ijtc-133	235	4	39	39	NUM
ijtc-133	235	5	.	.	PUNCT
ijtc-133	236	1	pp	pp	ADJ
ijtc-133	236	2	.	.	PUNCT
ijtc-133	237	1	513	513	NUM
ijtc-133	237	2	-	-	SYM
ijtc-133	237	3	524	524	NUM
ijtc-133	237	4	.	.	PUNCT
ijtc-133	238	1	beest	beest	PROPN
ijtc-133	238	2	,	,	PUNCT
ijtc-133	238	3	ferdy	ferdy	PROPN
ijtc-133	238	4	van	van	PROPN
ijtc-133	238	5	,	,	PUNCT
ijtc-133	238	6	braam	braam	PROPN
ijtc-133	238	7	geert	geert	PROPN
ijtc-133	238	8	&	&	CCONJ
ijtc-133	238	9	boelens	boelens	PROPN
ijtc-133	238	10	,	,	PUNCT
ijtc-133	238	11	suzanne	suzanne	PROPN
ijtc-133	238	12	.	.	PUNCT
ijtc-133	239	1	(	(	PUNCT
ijtc-133	239	2	2009	2009	NUM
ijtc-133	239	3	)	)	PUNCT
ijtc-133	239	4	.	.	PUNCT
ijtc-133	240	1	quality	quality	NOUN
ijtc-133	240	2	of	of	ADP
ijtc-133	240	3	financial	financial	ADJ
ijtc-133	240	4	reporting	reporting	NOUN
ijtc-133	240	5	:	:	PUNCT
ijtc-133	240	6	measuring	measure	VERB
ijtc-133	240	7	qualitative	qualitative	ADJ
ijtc-133	240	8	characteristics	characteristic	NOUN
ijtc-133	240	9	.	.	PUNCT
ijtc-133	241	1	netherland	netherland	NOUN
ijtc-133	241	2	:	:	PUNCT
ijtc-133	241	3	nijmegen	nijmegen	PROPN
ijtc-133	241	4	center	center	NOUN
ijtc-133	241	5	for	for	ADP
ijtc-133	241	6	economics	economic	NOUN
ijtc-133	241	7	nice	nice	ADJ
ijtc-133	241	8	working	working	NOUN
ijtc-133	241	9	paper	paper	NOUN
ijtc-133	241	10	.	.	PUNCT
ijtc-133	242	1	bodnar	bodnar	PROPN
ijtc-133	242	2	,	,	PUNCT
ijtc-133	242	3	george	george	PROPN
ijtc-133	242	4	h	h	PROPN
ijtc-133	242	5	&	&	CCONJ
ijtc-133	242	6	hopwood	hopwood	PROPN
ijtc-133	242	7	,	,	PUNCT
ijtc-133	242	8	william	william	PROPN
ijtc-133	242	9	s.	s.	PROPN
ijtc-133	242	10	(	(	PUNCT
ijtc-133	242	11	2014	2014	NUM
ijtc-133	242	12	)	)	PUNCT
ijtc-133	242	13	.	.	PUNCT
ijtc-133	243	1	accounting	account	VERB
ijtc-133	243	2	information	information	NOUN
ijtc-133	243	3	system	system	NOUN
ijtc-133	243	4	.	.	PUNCT
ijtc-133	244	1	new	new	PROPN
ijtc-133	244	2	jersey	jersey	PROPN
ijtc-133	244	3	:	:	PUNCT
ijtc-133	244	4	prentice	prentice	PROPN
ijtc-133	244	5	hall	hall	PROPN
ijtc-133	244	6	.	.	PUNCT
ijtc-133	245	1	bowens	bowens	PROPN
ijtc-133	245	2	,	,	PUNCT
ijtc-133	245	3	j	j	PROPN
ijtc-133	245	4	&	&	CCONJ
ijtc-133	245	5	abernethy	abernethy	PROPN
ijtc-133	245	6	,	,	PUNCT
ijtc-133	245	7	m.a	m.a	PROPN
ijtc-133	245	8	.	.	PROPN
ijtc-133	245	9	(	(	PUNCT
ijtc-133	245	10	2000	2000	NUM
ijtc-133	245	11	)	)	PUNCT
ijtc-133	245	12	.	.	PUNCT
ijtc-133	246	1	the	the	DET
ijtc-133	246	2	concequences	concequence	NOUN
ijtc-133	246	3	of	of	ADP
ijtc-133	246	4	customization	customization	NOUN
ijtc-133	246	5	on	on	ADP
ijtc-133	246	6	management	management	NOUN
ijtc-133	246	7	accounting	accounting	NOUN
ijtc-133	246	8	system	system	NOUN
ijtc-133	246	9	design	design	NOUN
ijtc-133	246	10	.	.	PUNCT
ijtc-133	247	1	accounting	accounting	NOUN
ijtc-133	247	2	organization	organization	NOUN
ijtc-133	247	3	and	and	CCONJ
ijtc-133	247	4	society	society	NOUN
ijtc-133	247	5	.	.	PUNCT
ijtc-133	248	1	pearson	pearson	PROPN
ijtc-133	248	2	education	education	PROPN
ijtc-133	248	3	limited	limit	VERB
ijtc-133	248	4	.	.	PUNCT
ijtc-133	249	1	boockholdt	boockholdt	PROPN
ijtc-133	249	2	.	.	PUNCT
ijtc-133	250	1	accounting	account	VERB
ijtc-133	250	2	information	information	NOUN
ijtc-133	250	3	system	system	NOUN
ijtc-133	250	4	(	(	PUNCT
ijtc-133	250	5	1999	1999	NUM
ijtc-133	250	6	)	)	PUNCT
ijtc-133	250	7	.	.	PUNCT
ijtc-133	251	1	fifth	fifth	PROPN
ijtc-133	251	2	edition	edition	NOUN
ijtc-133	251	3	.	.	PUNCT
ijtc-133	252	1	mc.grawhill	mc.grawhill	ADJ
ijtc-133	252	2	:	:	PUNCT
ijtc-133	252	3	singapore	singapore	PROPN
ijtc-133	252	4	.	.	PUNCT
ijtc-133	253	1	bowens	bowens	PROPN
ijtc-133	253	2	,	,	PUNCT
ijtc-133	253	3	j	j	PROPN
ijtc-133	253	4	&	&	CCONJ
ijtc-133	253	5	abernethy	abernethy	PROPN
ijtc-133	253	6	,	,	PUNCT
ijtc-133	253	7	m.a	m.a	PROPN
ijtc-133	253	8	.	.	PROPN
ijtc-133	253	9	(	(	PUNCT
ijtc-133	253	10	2000	2000	NUM
ijtc-133	253	11	)	)	PUNCT
ijtc-133	253	12	.	.	PUNCT
ijtc-133	254	1	the	the	DET
ijtc-133	254	2	concequences	concequence	NOUN
ijtc-133	254	3	of	of	ADP
ijtc-133	254	4	customization	customization	NOUN
ijtc-133	254	5	on	on	ADP
ijtc-133	254	6	management	management	NOUN
ijtc-133	254	7	accounting	accounting	NOUN
ijtc-133	254	8	system	system	NOUN
ijtc-133	254	9	design	design	NOUN
ijtc-133	254	10	.	.	PUNCT
ijtc-133	255	1	accounting	accounting	NOUN
ijtc-133	255	2	organization	organization	NOUN
ijtc-133	255	3	and	and	CCONJ
ijtc-133	255	4	society	society	NOUN
ijtc-133	255	5	.	.	PUNCT
ijtc-133	256	1	pearson	pearson	PROPN
ijtc-133	256	2	education	education	PROPN
ijtc-133	256	3	limited	limit	VERB
ijtc-133	256	4	.	.	PUNCT
ijtc-133	257	1	collier	collier	PROPN
ijtc-133	257	2	.	.	PUNCT
ijtc-133	258	1	paul	paul	PROPN
ijtc-133	258	2	m.	m.	PROPN
ijtc-133	258	3	(	(	PUNCT
ijtc-133	258	4	2013	2013	NUM
ijtc-133	258	5	)	)	PUNCT
ijtc-133	258	6	.	.	PUNCT
ijtc-133	259	1	accounting	account	VERB
ijtc-133	259	2	for	for	ADP
ijtc-133	259	3	managers	manager	NOUN
ijtc-133	259	4	:	:	PUNCT
ijtc-133	259	5	interpreting	interpret	VERB
ijtc-133	259	6	accounting	accounting	NOUN
ijtc-133	259	7	information	information	NOUN
ijtc-133	259	8	for	for	ADP
ijtc-133	259	9	decision	decision	NOUN
ijtc-133	259	10	-	-	PUNCT
ijtc-133	259	11	making	make	VERB
ijtc-133	259	12	john	john	PROPN
ijtc-133	259	13	wiley	wiley	PROPN
ijtc-133	259	14	&	&	CCONJ
ijtc-133	259	15	sons	sons	PROPN
ijtc-133	259	16	ltd	ltd	PROPN
ijtc-133	259	17	.	.	PROPN
ijtc-133	259	18	cooper	cooper	PROPN
ijtc-133	259	19	,	,	PUNCT
ijtc-133	259	20	donald	donald	PROPN
ijtc-133	259	21	r	r	PROPN
ijtc-133	259	22	&	&	CCONJ
ijtc-133	259	23	schindler	schindler	PROPN
ijtc-133	259	24	,	,	PUNCT
ijtc-133	259	25	pamela	pamela	PROPN
ijtc-133	259	26	s.	s.	PROPN
ijtc-133	259	27	(	(	PUNCT
ijtc-133	259	28	2014	2014	NUM
ijtc-133	259	29	)	)	PUNCT
ijtc-133	259	30	.	.	PUNCT
ijtc-133	260	1	business	business	NOUN
ijtc-133	260	2	research	research	NOUN
ijtc-133	260	3	methods	method	NOUN
ijtc-133	260	4	.	.	PUNCT
ijtc-133	261	1	twelfth	twelfth	PROPN
ijtc-133	261	2	edition	edition	NOUN
ijtc-133	261	3	.	.	PUNCT
ijtc-133	262	1	new	new	PROPN
ijtc-133	262	2	york	york	PROPN
ijtc-133	262	3	:	:	PUNCT
ijtc-133	262	4	mcgraw	mcgraw	PROPN
ijtc-133	262	5	-	-	PUNCT
ijtc-133	262	6	hill	hill	NOUN
ijtc-133	262	7	education	education	NOUN
ijtc-133	262	8	.	.	PUNCT
ijtc-133	263	1	daoud	daoud	PROPN
ijtc-133	263	2	,	,	PUNCT
ijtc-133	263	3	hazar	hazar	PROPN
ijtc-133	263	4	&	&	CCONJ
ijtc-133	263	5	triki	triki	PROPN
ijtc-133	263	6	,	,	PUNCT
ijtc-133	263	7	mohamed	mohamed	PROPN
ijtc-133	263	8	.	.	PROPN
ijtc-133	264	1	(	(	PUNCT
ijtc-133	264	2	2013	2013	NUM
ijtc-133	264	3	)	)	PUNCT
ijtc-133	264	4	.	.	PUNCT
ijtc-133	265	1	accounting	account	VERB
ijtc-133	265	2	information	information	NOUN
ijtc-133	265	3	systems	system	NOUN
ijtc-133	265	4	in	in	ADP
ijtc-133	265	5	an	an	DET
ijtc-133	265	6	erp	erp	NOUN
ijtc-133	265	7	environment	environment	NOUN
ijtc-133	265	8	and	and	CCONJ
ijtc-133	265	9	tunisian	tunisian	ADJ
ijtc-133	265	10	firm	firm	ADJ
ijtc-133	265	11	performance	performance	NOUN
ijtc-133	265	12	.	.	PUNCT
ijtc-133	266	1	the	the	DET
ijtc-133	266	2	international	international	ADJ
ijtc-133	266	3	journal	journal	NOUN
ijtc-133	266	4	of	of	ADP
ijtc-133	266	5	digital	digital	ADJ
ijtc-133	266	6	accounting	accounting	NOUN
ijtc-133	266	7	research	research	NOUN
ijtc-133	266	8	.	.	PUNCT
ijtc-133	267	1	2013	2013	NUM
ijtc-133	267	2	.	.	PUNCT
ijtc-133	268	1	pp	pp	ADJ
ijtc-133	268	2	.	.	NOUN
ijtc-133	269	1	1	1	NUM
ijtc-133	269	2	–	–	SYM
ijtc-133	269	3	35	35	NUM
ijtc-133	269	4	.	.	PUNCT
ijtc-133	270	1	delone	delone	PROPN
ijtc-133	270	2	,	,	PUNCT
ijtc-133	270	3	w.	w.	PROPN
ijtc-133	270	4	h	h	PROPN
ijtc-133	270	5	&	&	CCONJ
ijtc-133	270	6	mclean	mclean	PROPN
ijtc-133	270	7	,	,	PUNCT
ijtc-133	270	8	e.	e.	PROPN
ijtc-133	270	9	r.	r.	PROPN
ijtc-133	270	10	(	(	PUNCT
ijtc-133	270	11	1992	1992	NUM
ijtc-133	270	12	)	)	PUNCT
ijtc-133	270	13	.	.	PUNCT
ijtc-133	271	1	information	information	NOUN
ijtc-133	271	2	system	system	NOUN
ijtc-133	271	3	success	success	NOUN
ijtc-133	271	4	:	:	PUNCT
ijtc-133	271	5	the	the	DET
ijtc-133	271	6	quest	quest	NOUN
ijtc-133	271	7	of	of	ADP
ijtc-133	271	8	the	the	DET
ijtc-133	271	9	dependent	dependent	ADJ
ijtc-133	271	10	variable	variable	NOUN
ijtc-133	271	11	.	.	PUNCT
ijtc-133	272	1	information	information	NOUN
ijtc-133	272	2	systems	system	NOUN
ijtc-133	272	3	research	research	NOUN
ijtc-133	272	4	.	.	PUNCT
ijtc-133	273	1	vol	vol	NOUN
ijtc-133	273	2	.	.	PROPN
ijtc-133	274	1	3	3	X
ijtc-133	274	2	.	.	X
ijtc-133	274	3	pp	pp	ADJ
ijtc-133	274	4	.	.	PUNCT
ijtc-133	275	1	60	60	NUM
ijtc-133	275	2	-	-	SYM
ijtc-133	275	3	95	95	NUM
ijtc-133	275	4	.	.	PUNCT
ijtc-133	276	1	delone	delone	PROPN
ijtc-133	276	2	,	,	PUNCT
ijtc-133	276	3	w.	w.	PROPN
ijtc-133	276	4	h	h	PROPN
ijtc-133	276	5	&	&	CCONJ
ijtc-133	276	6	mclean	mclean	PROPN
ijtc-133	276	7	,	,	PUNCT
ijtc-133	276	8	e.	e.	PROPN
ijtc-133	276	9	r.	r.	PROPN
ijtc-133	276	10	(	(	PUNCT
ijtc-133	276	11	2003	2003	NUM
ijtc-133	276	12	)	)	PUNCT
ijtc-133	276	13	.	.	PUNCT
ijtc-133	277	1	the	the	DET
ijtc-133	277	2	delone	delone	PROPN
ijtc-133	277	3	and	and	CCONJ
ijtc-133	277	4	mclean	mclean	PROPN
ijtc-133	277	5	model	model	NOUN
ijtc-133	277	6	of	of	ADP
ijtc-133	277	7	information	information	NOUN
ijtc-133	277	8	system	system	NOUN
ijtc-133	277	9	succes	succe	VERB
ijtc-133	277	10	:	:	PUNCT
ijtc-133	277	11	a	a	DET
ijtc-133	277	12	ten	ten	NUM
ijtc-133	277	13	years	year	NOUN
ijtc-133	277	14	update	update	NOUN
ijtc-133	277	15	.	.	PUNCT
ijtc-133	278	1	journal	journal	NOUN
ijtc-133	278	2	of	of	ADP
ijtc-133	278	3	management	management	NOUN
ijtc-133	278	4	information	information	NOUN
ijtc-133	278	5	system	system	NOUN
ijtc-133	278	6	.	.	PUNCT
ijtc-133	279	1	19(4	19(4	NUM
ijtc-133	279	2	)	)	PUNCT
ijtc-133	279	3	.	.	PUNCT
ijtc-133	280	1	pp	pp	ADJ
ijtc-133	280	2	.	.	PUNCT
ijtc-133	281	1	3	3	NUM
ijtc-133	281	2	-	-	SYM
ijtc-133	281	3	30	30	NUM
ijtc-133	281	4	.	.	PUNCT
ijtc-133	282	1	top	top	ADJ
ijtc-133	282	2	management	management	NOUN
ijtc-133	282	3	support	support	NOUN
ijtc-133	282	4	functions	function	NOUN
ijtc-133	282	5	in	in	ADP
ijtc-133	282	6	higher	high	ADJ
ijtc-133	282	7	education	education	NOUN
ijtc-133	282	8	management	management	NOUN
ijtc-133	282	9	accounting	accounting	NOUN
ijtc-133	282	10	information	information	NOUN
ijtc-133	282	11	systems	system	NOUN
ijtc-133	282	12	hertati	hertati	NOUN
ijtc-133	282	13	,	,	PUNCT
ijtc-133	282	14	nazarudin	nazarudin	NOUN
ijtc-133	282	15	,	,	PUNCT
ijtc-133	282	16	&	&	CCONJ
ijtc-133	282	17	fery	fery	PROPN
ijtc-133	282	18	221	221	NUM
ijtc-133	282	19	|	|	ADV
ijtc-133	282	20	ilomata	ilomata	NOUN
ijtc-133	282	21	international	international	ADJ
ijtc-133	282	22	journal	journal	NOUN
ijtc-133	282	23	of	of	ADP
ijtc-133	282	24	tax	tax	PROPN
ijtc-133	282	25	&	&	CCONJ
ijtc-133	282	26	accounting	accounting	PROPN
ijtc-133	282	27	vol	vol	NOUN
ijtc-133	282	28	.	.	PROPN
ijtc-133	282	29	1	1	NUM
ijtc-133	282	30	no	no	NOUN
ijtc-133	282	31	.	.	NOUN
ijtc-133	282	32	4	4	NUM
ijtc-133	282	33	october	october	PROPN
ijtc-133	282	34	2020	2020	NUM
ijtc-133	282	35	drury	drury	PROPN
ijtc-133	282	36	,	,	PUNCT
ijtc-133	282	37	c.	c.	NOUN
ijtc-133	282	38	(	(	PUNCT
ijtc-133	282	39	2012	2012	NUM
ijtc-133	282	40	)	)	PUNCT
ijtc-133	282	41	.	.	PUNCT
ijtc-133	283	1	management	management	NOUN
ijtc-133	283	2	and	and	CCONJ
ijtc-133	283	3	cost	cost	NOUN
ijtc-133	283	4	accounting	accounting	NOUN
ijtc-133	283	5	.	.	PUNCT
ijtc-133	284	1	eighth	eighth	ADJ
ijtc-133	284	2	.	.	PUNCT
ijtc-133	285	1	edition	edition	PROPN
ijtc-133	285	2	.	.	PUNCT
ijtc-133	286	1	hampshire	hampshire	PROPN
ijtc-133	286	2	:	:	PUNCT
ijtc-133	287	1	cengage	cengage	PROPN
ijtc-133	287	2	learning	learning	PROPN
ijtc-133	287	3	emea	emea	PROPN
ijtc-133	287	4	.	.	PUNCT
ijtc-133	288	1	dong	dong	PROPN
ijtc-133	288	2	,	,	PUNCT
ijtc-133	288	3	linying	linying	PROPN
ijtc-133	288	4	,	,	PUNCT
ijtc-133	288	5	neufeld	neufeld	PROPN
ijtc-133	288	6	,	,	PUNCT
ijtc-133	288	7	derrick	derrick	PROPN
ijtc-133	288	8	&	&	CCONJ
ijtc-133	288	9	higgins	higgins	PROPN
ijtc-133	288	10	,	,	PUNCT
ijtc-133	288	11	chris	chris	PROPN
ijtc-133	288	12	.	.	PUNCT
ijtc-133	289	1	(	(	PUNCT
ijtc-133	289	2	2009	2009	NUM
ijtc-133	289	3	)	)	PUNCT
ijtc-133	289	4	.	.	PUNCT
ijtc-133	290	1	top	top	ADJ
ijtc-133	290	2	management	management	NOUN
ijtc-133	290	3	support	support	NOUN
ijtc-133	290	4	of	of	ADP
ijtc-133	290	5	enterprise	enterprise	NOUN
ijtc-133	290	6	systems	system	NOUN
ijtc-133	290	7	implementations	implementation	NOUN
ijtc-133	290	8	.	.	PUNCT
ijtc-133	291	1	journal	journal	PROPN
ijtc-133	291	2	of	of	ADP
ijtc-133	291	3	information	information	NOUN
ijtc-133	291	4	technology	technology	NOUN
ijtc-133	291	5	.	.	PUNCT
ijtc-133	292	1	pp	pp	ADV
ijtc-133	292	2	.	.	PUNCT
ijtc-133	293	1	55	55	NUM
ijtc-133	293	2	-	-	SYM
ijtc-133	293	3	80	80	NUM
ijtc-133	293	4	.	.	PUNCT
ijtc-133	294	1	gelinas	gelinas	PROPN
ijtc-133	294	2	,	,	PUNCT
ijtc-133	294	3	jr	jr	PROPN
ijtc-133	294	4	,	,	PUNCT
ijtc-133	294	5	ulric	ulric	PROPN
ijtc-133	294	6	j	j	PROPN
ijtc-133	294	7	,	,	PUNCT
ijtc-133	294	8	dull	dull	ADJ
ijtc-133	294	9	,	,	PUNCT
ijtc-133	294	10	richard	richard	PROPN
ijtc-133	294	11	b	b	PROPN
ijtc-133	294	12	&	&	CCONJ
ijtc-133	294	13	wheeler	wheeler	NOUN
ijtc-133	294	14	,	,	PUNCT
ijtc-133	294	15	patrick	patrick	PROPN
ijtc-133	294	16	r.	r.	PROPN
ijtc-133	294	17	(	(	PUNCT
ijtc-133	294	18	2012	2012	NUM
ijtc-133	294	19	)	)	PUNCT
ijtc-133	294	20	.	.	PUNCT
ijtc-133	295	1	accounting	account	VERB
ijtc-133	295	2	information	information	NOUN
ijtc-133	295	3	system	system	NOUN
ijtc-133	295	4	.	.	PUNCT
ijtc-133	296	1	9th	9th	ADJ
ijtc-133	296	2	edition	edition	PROPN
ijtc-133	296	3	.	.	PUNCT
ijtc-133	297	1	usa	usa	PROPN
ijtc-133	297	2	:	:	PUNCT
ijtc-133	297	3	south	south	ADJ
ijtc-133	297	4	western	western	PROPN
ijtc-133	297	5	cengage	cengage	PROPN
ijtc-133	297	6	learning	learning	PROPN
ijtc-133	297	7	.	.	PUNCT
ijtc-133	298	1	guinea	guinea	PROPN
ijtc-133	298	2	a.o	a.o	PROPN
ijtc-133	298	3	.	.	PROPN
ijtc-133	298	4	kelley	kelley	PROPN
ijtc-133	298	5	.	.	PUNCT
ijtc-133	299	1	h	h	PROPN
ijtc-133	299	2	,	,	PUNCT
ijtc-133	299	3	hunter	hunter	NOUN
ijtc-133	299	4	,	,	PUNCT
ijtc-133	299	5	m.	m.	NOUN
ijtc-133	299	6	g.	g.	PROPN
ijtc-133	299	7	(	(	PUNCT
ijtc-133	299	8	2005	2005	NUM
ijtc-133	299	9	)	)	PUNCT
ijtc-133	299	10	.	.	PUNCT
ijtc-133	300	1	information	information	NOUN
ijtc-133	300	2	systems	system	NOUN
ijtc-133	300	3	effectiveness	effectiveness	NOUN
ijtc-133	300	4	in	in	ADP
ijtc-133	300	5	small	small	ADJ
ijtc-133	300	6	business	business	NOUN
ijtc-133	300	7	:	:	PUNCT
ijtc-133	300	8	extending	extend	VERB
ijtc-133	300	9	a	a	DET
ijtc-133	300	10	singaporean	singaporean	ADJ
ijtc-133	300	11	model	model	NOUN
ijtc-133	300	12	in	in	ADP
ijtc-133	300	13	canada	canada	PROPN
ijtc-133	300	14	.	.	PUNCT
ijtc-133	301	1	journal	journal	PROPN
ijtc-133	301	2	of	of	ADP
ijtc-133	301	3	global	global	ADJ
ijtc-133	301	4	information	information	NOUN
ijtc-133	301	5	management	management	NOUN
ijtc-133	301	6	.	.	PUNCT
ijtc-133	302	1	vol	vol	NOUN
ijtc-133	302	2	.	.	PROPN
ijtc-133	303	1	13	13	NUM
ijtc-133	303	2	.	.	PUNCT
ijtc-133	304	1	no	no	INTJ
ijtc-133	304	2	.	.	NOUN
ijtc-133	305	1	3	3	X
ijtc-133	305	2	.	.	X
ijtc-133	305	3	pp	pp	ADJ
ijtc-133	305	4	.	.	PUNCT
ijtc-133	306	1	25	25	NUM
ijtc-133	306	2	-	-	SYM
ijtc-133	306	3	55	55	NUM
ijtc-133	306	4	.	.	PUNCT
ijtc-133	307	1	griffin	griffin	PROPN
ijtc-133	307	2	,	,	PUNCT
ijtc-133	307	3	ricky	ricky	PROPN
ijtc-133	307	4	w.	w.	PROPN
ijtc-133	307	5	(	(	PUNCT
ijtc-133	307	6	2011	2011	NUM
ijtc-133	307	7	)	)	PUNCT
ijtc-133	307	8	.	.	PUNCT
ijtc-133	308	1	management	management	NOUN
ijtc-133	308	2	principles	principle	NOUN
ijtc-133	308	3	and	and	CCONJ
ijtc-133	308	4	practices	practice	NOUN
ijtc-133	308	5	.	.	PUNCT
ijtc-133	309	1	tenth	tenth	ADJ
ijtc-133	309	2	edition	edition	NOUN
ijtc-133	309	3	.	.	PUNCT
ijtc-133	310	1	south	south	ADJ
ijtc-133	310	2	western	western	ADJ
ijtc-133	310	3	:	:	PUNCT
ijtc-133	311	1	cengage	cengage	PROPN
ijtc-133	311	2	learning	learning	PROPN
ijtc-133	311	3	.	.	PUNCT
ijtc-133	312	1	griffin	griffin	PROPN
ijtc-133	312	2	,	,	PUNCT
ijtc-133	312	3	ricky	ricky	PROPN
ijtc-133	312	4	w.	w.	PROPN
ijtc-133	312	5	&	&	CCONJ
ijtc-133	312	6	moorhead	moorhead	PROPN
ijtc-133	312	7	,	,	PUNCT
ijtc-133	312	8	gregory	gregory	PROPN
ijtc-133	312	9	.	.	PUNCT
ijtc-133	313	1	(	(	PUNCT
ijtc-133	313	2	2014	2014	NUM
ijtc-133	313	3	)	)	PUNCT
ijtc-133	313	4	.	.	PUNCT
ijtc-133	314	1	organizational	organizational	ADJ
ijtc-133	314	2	behavior	behavior	NOUN
ijtc-133	314	3	managing	manage	VERB
ijtc-133	314	4	people	people	NOUN
ijtc-133	314	5	and	and	CCONJ
ijtc-133	314	6	organizations	organization	NOUN
ijtc-133	314	7	.	.	PUNCT
ijtc-133	315	1	11th	11th	ADJ
ijtc-133	315	2	edition	edition	PROPN
ijtc-133	315	3	.	.	PUNCT
ijtc-133	316	1	canada	canada	PROPN
ijtc-133	316	2	:	:	PUNCT
ijtc-133	316	3	south	south	ADJ
ijtc-133	316	4	western	western	PROPN
ijtc-133	316	5	cengage	cengage	PROPN
ijtc-133	316	6	learning	learning	PROPN
ijtc-133	316	7	.	.	PUNCT
ijtc-133	317	1	hall	hall	PROPN
ijtc-133	317	2	,	,	PUNCT
ijtc-133	317	3	james	james	PROPN
ijtc-133	317	4	a.	a.	PROPN
ijtc-133	317	5	(	(	PUNCT
ijtc-133	317	6	2011	2011	NUM
ijtc-133	317	7	)	)	PUNCT
ijtc-133	317	8	.	.	PUNCT
ijtc-133	318	1	accounting	account	VERB
ijtc-133	318	2	information	information	NOUN
ijtc-133	318	3	system	system	NOUN
ijtc-133	318	4	.	.	PUNCT
ijtc-133	319	1	7th	7th	ADJ
ijtc-133	319	2	edition	edition	PROPN
ijtc-133	319	3	.	.	PUNCT
ijtc-133	320	1	usa	usa	PROPN
ijtc-133	320	2	:	:	PUNCT
ijtc-133	320	3	south	south	ADJ
ijtc-133	320	4	-	-	PUNCT
ijtc-133	320	5	western	western	ADJ
ijtc-133	320	6	publishing	publishing	PROPN
ijtc-133	320	7	co.	co.	PROPN
ijtc-133	320	8	hall	hall	PROPN
ijtc-133	320	9	,	,	PUNCT
ijtc-133	320	10	james	james	PROPN
ijtc-133	320	11	a	a	PROPN
ijtc-133	320	12	&	&	CCONJ
ijtc-133	320	13	singleton	singleton	PROPN
ijtc-133	320	14	,	,	PUNCT
ijtc-133	320	15	tomiie	tomiie	NOUN
ijtc-133	320	16	.	.	PUNCT
ijtc-133	321	1	(	(	PUNCT
ijtc-133	321	2	2005	2005	NUM
ijtc-133	321	3	)	)	PUNCT
ijtc-133	321	4	.	.	PUNCT
ijtc-133	322	1	information	information	NOUN
ijtc-133	322	2	technology	technology	NOUN
ijtc-133	322	3	auditing	auditing	NOUN
ijtc-133	322	4	and	and	CCONJ
ijtc-133	322	5	assuranve	assuranve	NOUN
ijtc-133	322	6	.	.	PUNCT
ijtc-133	323	1	2ed	2ed	PROPN
ijtc-133	323	2	edition	edition	PROPN
ijtc-133	323	3	.	.	PUNCT
ijtc-133	324	1	2005	2005	NUM
ijtc-133	324	2	.	.	PUNCT
ijtc-133	325	1	usa	usa	PROPN
ijtc-133	325	2	:	:	PUNCT
ijtc-133	325	3	thomson	thomson	PROPN
ijtc-133	325	4	south	south	PROPN
ijtc-133	325	5	western	western	PROPN
ijtc-133	325	6	.	.	PUNCT
ijtc-133	326	1	hansen	hansen	PROPN
ijtc-133	326	2	,	,	PUNCT
ijtc-133	326	3	d.r	d.r	PROPN
ijtc-133	326	4	.	.	PROPN
ijtc-133	326	5	&	&	CCONJ
ijtc-133	326	6	mowen	mowen	PROPN
ijtc-133	326	7	,	,	PUNCT
ijtc-133	326	8	m.m	m.m	PROPN
ijtc-133	326	9	.	.	PROPN
ijtc-133	326	10	(	(	PUNCT
ijtc-133	326	11	2007	2007	NUM
ijtc-133	326	12	)	)	PUNCT
ijtc-133	326	13	.	.	PUNCT
ijtc-133	327	1	managerial	managerial	ADJ
ijtc-133	327	2	accounting	accounting	NOUN
ijtc-133	327	3	,	,	PUNCT
ijtc-133	327	4	eighth	eighth	PROPN
ijtc-133	327	5	edition	edition	NOUN
ijtc-133	327	6	.	.	PUNCT
ijtc-133	328	1	mason	mason	PROPN
ijtc-133	328	2	:	:	PUNCT
ijtc-133	328	3	thomson	thomson	PROPN
ijtc-133	328	4	sounth	sounth	ADJ
ijtc-133	328	5	-	-	PUNCT
ijtc-133	328	6	western	western	ADJ
ijtc-133	328	7	.	.	PUNCT
ijtc-133	329	1	heidmann	heidmann	PROPN
ijtc-133	329	2	,	,	PUNCT
ijtc-133	329	3	m.	m.	NOUN
ijtc-133	329	4	(	(	PUNCT
ijtc-133	329	5	2008	2008	NUM
ijtc-133	329	6	)	)	PUNCT
ijtc-133	329	7	.	.	PUNCT
ijtc-133	330	1	the	the	DET
ijtc-133	330	2	role	role	NOUN
ijtc-133	330	3	management	management	NOUN
ijtc-133	330	4	,	,	PUNCT
ijtc-133	330	5	accounting	accounting	NOUN
ijtc-133	330	6	system	system	NOUN
ijtc-133	330	7	in	in	ADP
ijtc-133	330	8	strategic	strategic	ADJ
ijtc-133	330	9	semsemaking	semsemaking	NOUN
ijtc-133	330	10	,	,	PUNCT
ijtc-133	330	11	fist	fist	NOUN
ijtc-133	330	12	edition	edition	NOUN
ijtc-133	330	13	.	.	PUNCT
ijtc-133	331	1	wiesbaden	wiesbaden	PROPN
ijtc-133	331	2	:	:	PUNCT
ijtc-133	331	3	deutscher	deutscher	PROPN
ijtc-133	331	4	universitts	universitts	PROPN
ijtc-133	331	5	-	-	PUNCT
ijtc-133	331	6	verlag	verlag	PROPN
ijtc-133	331	7	gwv	gwv	PROPN
ijtc-133	331	8	fachverlage	fachverlage	PROPN
ijtc-133	331	9	gmbh	gmbh	PROPN
ijtc-133	331	10	.	.	PUNCT
ijtc-133	332	1	heidmann	heidmann	PROPN
ijtc-133	332	2	,	,	PUNCT
ijtc-133	332	3	m.	m.	NOUN
ijtc-133	332	4	,	,	PUNCT
ijtc-133	332	5	schaffer	schaffer	PROPN
ijtc-133	332	6	,	,	PUNCT
ijtc-133	332	7	u	u	NOUN
ijtc-133	332	8	&	&	CCONJ
ijtc-133	332	9	straringer	straringer	PROPN
ijtc-133	332	10	,	,	PUNCT
ijtc-133	332	11	s.	s.	PROPN
ijtc-133	332	12	(	(	PUNCT
ijtc-133	332	13	2008	2008	NUM
ijtc-133	332	14	)	)	PUNCT
ijtc-133	332	15	.	.	PUNCT
ijtc-133	333	1	exploring	explore	VERB
ijtc-133	333	2	the	the	DET
ijtc-133	333	3	role	role	NOUN
ijtc-133	333	4	of	of	ADP
ijtc-133	333	5	management	management	NOUN
ijtc-133	333	6	accounting	accounting	NOUN
ijtc-133	333	7	system	system	NOUN
ijtc-133	333	8	in	in	ADP
ijtc-133	333	9	strategic	strategic	ADJ
ijtc-133	333	10	semsemaking	semsemaking	NOUN
ijtc-133	333	11	.	.	PUNCT
ijtc-133	334	1	information	information	NOUN
ijtc-133	334	2	system	system	NOUN
ijtc-133	334	3	management	management	NOUN
ijtc-133	334	4	.	.	PUNCT
ijtc-133	335	1	vol.2.pp.244	vol.2.pp.244	NOUN
ijtc-133	335	2	-	-	PUNCT
ijtc-133	335	3	256	256	NUM
ijtc-133	335	4	.	.	PUNCT
ijtc-133	335	5	hertati	hertati	NOUN
ijtc-133	335	6	.	.	PUNCT
ijtc-133	336	1	l	l	NOUN
ijtc-133	336	2	(	(	PUNCT
ijtc-133	336	3	2015	2015	NUM
ijtc-133	336	4	)	)	PUNCT
ijtc-133	336	5	.	.	PUNCT
ijtc-133	337	1	competence	competence	NOUN
ijtc-133	337	2	of	of	ADP
ijtc-133	337	3	human	human	ADJ
ijtc-133	337	4	resources	resource	NOUN
ijtc-133	337	5	,	,	PUNCT
ijtc-133	337	6	the	the	DET
ijtc-133	337	7	benefits	benefit	NOUN
ijtc-133	337	8	of	of	ADP
ijtc-133	337	9	information	information	NOUN
ijtc-133	337	10	technology	technology	NOUN
ijtc-133	337	11	on	on	ADP
ijtc-133	337	12	value	value	NOUN
ijtc-133	337	13	of	of	ADP
ijtc-133	337	14	financial	financial	ADJ
ijtc-133	337	15	reporting	reporting	NOUN
ijtc-133	337	16	in	in	ADP
ijtc-133	337	17	indonesia	indonesia	PROPN
ijtc-133	337	18	.	.	PUNCT
ijtc-133	338	1	research	research	PROPN
ijtc-133	338	2	journal	journal	PROPN
ijtc-133	338	3	of	of	ADP
ijtc-133	338	4	finance	finance	NOUN
ijtc-133	338	5	and	and	CCONJ
ijtc-133	338	6	accounting	account	VERB
ijtc-133	338	7	6	6	NUM
ijtc-133	338	8	,	,	PUNCT
ijtc-133	338	9	(	(	PUNCT
ijtc-133	338	10	8)	8)	NUM
ijtc-133	338	11	12	12	NUM
ijtc-133	338	12	-	-	SYM
ijtc-133	338	13	18	18	NUM
ijtc-133	338	14	.	.	PUNCT
ijtc-133	339	1	hertati.l	hertati.l	PROPN
ijtc-133	339	2	.	.	PUNCT
ijtc-133	340	1	(	(	PUNCT
ijtc-133	340	2	2015	2015	NUM
ijtc-133	340	3	)	)	PUNCT
ijtc-133	340	4	.	.	PUNCT
ijtc-133	341	1	impact	impact	NOUN
ijtc-133	341	2	of	of	ADP
ijtc-133	341	3	uncertainty	uncertainty	NOUN
ijtc-133	341	4	of	of	ADP
ijtc-133	341	5	environment	environment	NOUN
ijtc-133	341	6	and	and	CCONJ
ijtc-133	341	7	organizational	organizational	ADJ
ijtc-133	341	8	cultural	cultural	ADJ
ijtc-133	341	9	on	on	ADP
ijtc-133	341	10	accounting	accounting	NOUN
ijtc-133	341	11	information	information	NOUN
ijtc-133	341	12	system	system	NOUN
ijtc-133	341	13	management	management	NOUN
ijtc-133	341	14	and	and	CCONJ
ijtc-133	341	15	implications	implication	NOUN
ijtc-133	341	16	for	for	ADP
ijtc-133	341	17	managerial	managerial	ADJ
ijtc-133	341	18	performance	performance	NOUN
ijtc-133	341	19	proposing	propose	VERB
ijtc-133	341	20	a	a	DET
ijtc-133	341	21	conceptual	conceptual	ADJ
ijtc-133	341	22	framework	framework	NOUN
ijtc-133	341	23	.	.	PUNCT
ijtc-133	342	1	international	international	ADJ
ijtc-133	342	2	journal	journal	PROPN
ijtc-133	342	3	of	of	ADP
ijtc-133	342	4	economics	economic	NOUN
ijtc-133	342	5	,	,	PUNCT
ijtc-133	342	6	commerce	commerce	NOUN
ijtc-133	342	7	and	and	CCONJ
ijtc-133	342	8	management	management	NOUN
ijtc-133	342	9	united	united	PROPN
ijtc-133	342	10	kingdom	kingdom	PROPN
ijtc-133	342	11	3	3	NUM
ijtc-133	342	12	(	(	PUNCT
ijtc-133	342	13	12	12	NUM
ijtc-133	342	14	)	)	PUNCT
ijtc-133	342	15	455	455	NUM
ijtc-133	342	16	-	-	SYM
ijtc-133	342	17	468	468	NUM
ijtc-133	342	18	.	.	PUNCT
ijtc-133	343	1	hertati.l	hertati.l	PROPN
ijtc-133	343	2	.	.	PUNCT
ijtc-133	344	1	(	(	PUNCT
ijtc-133	344	2	2015	2015	NUM
ijtc-133	344	3	)	)	PUNCT
ijtc-133	344	4	.	.	PUNCT
ijtc-133	345	1	total	total	ADJ
ijtc-133	345	2	quality	quality	NOUN
ijtc-133	345	3	management	management	NOUN
ijtc-133	345	4	as	as	ADP
ijtc-133	345	5	technics	technic	NOUN
ijtc-133	345	6	on	on	ADP
ijtc-133	345	7	strategic	strategic	ADJ
ijtc-133	345	8	management	management	NOUN
ijtc-133	345	9	accounting	accounting	NOUN
ijtc-133	345	10	.	.	PUNCT
ijtc-133	346	1	international	international	ADJ
ijtc-133	346	2	journal	journal	NOUN
ijtc-133	346	3	of	of	ADP
ijtc-133	346	4	recent	recent	ADJ
ijtc-133	346	5	advances	advance	NOUN
ijtc-133	346	6	in	in	ADP
ijtc-133	346	7	multidisciplinary	multidisciplinary	ADJ
ijtc-133	346	8	research	research	NOUN
ijtc-133	346	9	2	2	NUM
ijtc-133	346	10	,	,	PUNCT
ijtc-133	346	11	(	(	PUNCT
ijtc-133	346	12	11),.0942	11),.0942	NUM
ijtc-133	346	13	-	-	SYM
ijtc-133	346	14	0949	0949	NUM
ijtc-133	346	15	.	.	PUNCT
ijtc-133	347	1	hertati.l	hertati.l	PROPN
ijtc-133	347	2	.	.	PROPN
ijtc-133	347	3	&	&	CCONJ
ijtc-133	347	4	zarkasyi.w	zarkasyi.w	PROPN
ijtc-133	347	5	.	.	PUNCT
ijtc-133	348	1	(	(	PUNCT
ijtc-133	348	2	2015	2015	NUM
ijtc-133	348	3	)	)	PUNCT
ijtc-133	348	4	.	.	PUNCT
ijtc-133	349	1	effect	effect	NOUN
ijtc-133	349	2	of	of	ADP
ijtc-133	349	3	competence	competence	NOUN
ijtc-133	349	4	user	user	NOUN
ijtc-133	349	5	information	information	NOUN
ijtc-133	349	6	system	system	NOUN
ijtc-133	349	7	,	,	PUNCT
ijtc-133	349	8	the	the	DET
ijtc-133	349	9	quality	quality	NOUN
ijtc-133	349	10	of	of	ADP
ijtc-133	349	11	accounting	accounting	NOUN
ijtc-133	349	12	information	information	NOUN
ijtc-133	349	13	systems	system	NOUN
ijtc-133	349	14	management	management	NOUN
ijtc-133	349	15	and	and	CCONJ
ijtc-133	349	16	implications	implication	NOUN
ijtc-133	349	17	insatisfaction	insatisfaction	NOUN
ijtc-133	349	18	user	user	NOUN
ijtc-133	349	19	information	information	NOUN
ijtc-133	349	20	system	system	NOUN
ijtc-133	349	21	(	(	PUNCT
ijtc-133	349	22	state	state	NOUN
ijtc-133	349	23	owner	owner	NOUN
ijtc-133	349	24	in	in	ADP
ijtc-133	349	25	sumatera	sumatera	PROPN
ijtc-133	349	26	selatan	selatan	PROPN
ijtc-133	349	27	.	.	PUNCT
ijtc-133	350	1	european	european	PROPN
ijtc-133	350	2	journal	journal	PROPN
ijtc-133	350	3	of	of	ADP
ijtc-133	350	4	accounting	accounting	NOUN
ijtc-133	350	5	,	,	PUNCT
ijtc-133	350	6	auditing	auditing	NOUN
ijtc-133	350	7	and	and	CCONJ
ijtc-133	350	8	finance	finance	NOUN
ijtc-133	350	9	research	research	NOUN
ijtc-133	350	10	3	3	NUM
ijtc-133	350	11	,	,	PUNCT
ijtc-133	350	12	(	(	PUNCT
ijtc-133	350	13	2).35	2).35	NOUN
ijtc-133	350	14	-	-	SYM
ijtc-133	350	15	60	60	NUM
ijtc-133	350	16	.	.	PUNCT
ijtc-133	351	1	hertati	hertati	PROPN
ijtc-133	351	2	,	,	PUNCT
ijtc-133	351	3	l.	l.	PROPN
ijtc-133	351	4	(	(	PUNCT
ijtc-133	351	5	2015	2015	NUM
ijtc-133	351	6	)	)	PUNCT
ijtc-133	351	7	.	.	PUNCT
ijtc-133	352	1	internal	internal	ADJ
ijtc-133	352	2	control	control	NOUN
ijtc-133	352	3	and	and	CCONJ
ijtc-133	352	4	ethics	ethic	NOUN
ijtc-133	352	5	of	of	ADP
ijtc-133	352	6	quality	quality	NOUN
ijtc-133	352	7	management	management	NOUN
ijtc-133	352	8	system	system	NOUN
ijtc-133	352	9	accounting	accounting	NOUN
ijtc-133	352	10	information	information	NOUN
ijtc-133	352	11	and	and	CCONJ
ijtc-133	352	12	implications	implication	NOUN
ijtc-133	352	13	on	on	ADP
ijtc-133	352	14	the	the	DET
ijtc-133	352	15	quality	quality	NOUN
ijtc-133	352	16	of	of	ADP
ijtc-133	352	17	accounting	accounting	NOUN
ijtc-133	352	18	information	information	NOUN
ijtc-133	352	19	management	management	NOUN
ijtc-133	352	20	:	:	PUNCT
ijtc-133	352	21	proposing	propose	VERB
ijtc-133	352	22	a	a	DET
ijtc-133	352	23	research	research	NOUN
ijtc-133	352	24	framework	framework	NOUN
ijtc-133	352	25	.	.	PUNCT
ijtc-133	353	1	international	international	ADJ
ijtc-133	353	2	journal	journal	PROPN
ijtc-133	353	3	of	of	ADP
ijtc-133	353	4	economics	economic	NOUN
ijtc-133	353	5	,	,	PUNCT
ijtc-133	353	6	commerce	commerce	NOUN
ijtc-133	353	7	and	and	CCONJ
ijtc-133	353	8	management	management	NOUN
ijtc-133	353	9	united	united	PROPN
ijtc-133	353	10	kingdom	kingdom	PROPN
ijtc-133	353	11	3	3	NUM
ijtc-133	353	12	(	(	PUNCT
ijtc-133	353	13	6	6	NUM
ijtc-133	353	14	)	)	PUNCT
ijtc-133	353	15	902	902	NUM
ijtc-133	353	16	-	-	SYM
ijtc-133	353	17	913	913	NUM
ijtc-133	353	18	.	.	PUNCT
ijtc-133	354	1	hertati.l	hertati.l	PROPN
ijtc-133	354	2	.	.	PUNCT
ijtc-133	354	3	sumantri	sumantri	PROPN
ijtc-133	354	4	r.	r.	PROPN
ijtc-133	354	5	(	(	PUNCT
ijtc-133	354	6	2016	2016	NUM
ijtc-133	354	7	)	)	PUNCT
ijtc-133	354	8	.	.	PUNCT
ijtc-133	355	1	just	just	ADV
ijtc-133	355	2	in	in	ADP
ijtc-133	355	3	time	time	NOUN
ijtc-133	355	4	,	,	PUNCT
ijtc-133	355	5	value	value	NOUN
ijtc-133	355	6	chain	chain	NOUN
ijtc-133	355	7	,	,	PUNCT
ijtc-133	355	8	total	total	ADJ
ijtc-133	355	9	quality	quality	NOUN
ijtc-133	355	10	management	management	NOUN
ijtc-133	355	11	,	,	PUNCT
ijtc-133	355	12	part	part	NOUN
ijtc-133	355	13	of	of	ADP
ijtc-133	355	14	technical	technical	ADJ
ijtc-133	355	15	strategic	strategic	ADJ
ijtc-133	355	16	management	management	NOUN
ijtc-133	355	17	accounting	accounting	NOUN
ijtc-133	355	18	.	.	PUNCT
ijtc-133	356	1	international	international	ADJ
ijtc-133	356	2	journal	journal	PROPN
ijtc-133	356	3	of	of	ADP
ijtc-133	356	4	scientific	scientific	PROPN
ijtc-133	356	5	&	&	CCONJ
ijtc-133	356	6	technology	technology	PROPN
ijtc-133	356	7	research	research	NOUN
ijtc-133	356	8	5	5	NUM
ijtc-133	356	9	(	(	PUNCT
ijtc-133	356	10	4	4	NUM
ijtc-133	356	11	)	)	PUNCT
ijtc-133	356	12	181	181	NUM
ijtc-133	356	13	-	-	SYM
ijtc-133	356	14	191	191	NUM
ijtc-133	356	15	.	.	PUNCT
ijtc-133	357	1	top	top	ADJ
ijtc-133	357	2	management	management	NOUN
ijtc-133	357	3	support	support	NOUN
ijtc-133	357	4	functions	function	NOUN
ijtc-133	357	5	in	in	ADP
ijtc-133	357	6	higher	high	ADJ
ijtc-133	357	7	education	education	NOUN
ijtc-133	357	8	management	management	NOUN
ijtc-133	357	9	accounting	accounting	NOUN
ijtc-133	357	10	information	information	NOUN
ijtc-133	357	11	systems	system	NOUN
ijtc-133	357	12	hertati	hertati	NOUN
ijtc-133	357	13	,	,	PUNCT
ijtc-133	357	14	nazarudin	nazarudin	NOUN
ijtc-133	357	15	,	,	PUNCT
ijtc-133	357	16	&	&	CCONJ
ijtc-133	357	17	fery	fery	PROPN
ijtc-133	357	18	222	222	NUM
ijtc-133	357	19	|	|	ADV
ijtc-133	357	20	ilomata	ilomata	VERB
ijtc-133	357	21	international	international	ADJ
ijtc-133	357	22	journal	journal	NOUN
ijtc-133	357	23	of	of	ADP
ijtc-133	357	24	tax	tax	PROPN
ijtc-133	357	25	&	&	CCONJ
ijtc-133	357	26	accounting	accounting	PROPN
ijtc-133	357	27	vol	vol	NOUN
ijtc-133	357	28	.	.	PROPN
ijtc-133	358	1	1	1	NUM
ijtc-133	358	2	no	no	NOUN
ijtc-133	358	3	.	.	NOUN
ijtc-133	358	4	4	4	NUM
ijtc-133	358	5	october	october	PROPN
ijtc-133	358	6	2020	2020	NUM
ijtc-133	358	7	hertati	hertati	NOUN
ijtc-133	358	8	,	,	PUNCT
ijtc-133	358	9	l	l	PROPN
ijtc-133	358	10	&	&	CCONJ
ijtc-133	358	11	syafarudin	syafarudin	PROPN
ijtc-133	358	12	.	.	PUNCT
ijtc-133	359	1	a.	a.	NOUN
ijtc-133	359	2	(	(	PUNCT
ijtc-133	359	3	2018	2018	NUM
ijtc-133	359	4	)	)	PUNCT
ijtc-133	359	5	.	.	PUNCT
ijtc-133	360	1	how	how	SCONJ
ijtc-133	360	2	the	the	DET
ijtc-133	360	3	implementation	implementation	NOUN
ijtc-133	360	4	of	of	ADP
ijtc-133	360	5	the	the	DET
ijtc-133	360	6	industrial	industrial	ADJ
ijtc-133	360	7	revolution	revolution	NOUN
ijtc-133	360	8	4.0	4.0	NUM
ijtc-133	360	9	management	management	NOUN
ijtc-133	360	10	information	information	NOUN
ijtc-133	360	11	system	system	NOUN
ijtc-133	360	12	influenced	influence	VERB
ijtc-133	360	13	innovation	innovation	NOUN
ijtc-133	360	14	:	:	PUNCT
ijtc-133	360	15	the	the	DET
ijtc-133	360	16	case	case	NOUN
ijtc-133	360	17	of	of	ADP
ijtc-133	360	18	small	small	ADJ
ijtc-133	360	19	and	and	CCONJ
ijtc-133	360	20	medium	medium	ADJ
ijtc-133	360	21	enterprises	enterprise	NOUN
ijtc-133	360	22	in	in	ADP
ijtc-133	360	23	indonesia	indonesia	PROPN
ijtc-133	360	24	.	.	PROPN
ijtc-133	361	1	journal	journal	PROPN
ijtc-133	361	2	of	of	ADP
ijtc-133	361	3	asian	asian	ADJ
ijtc-133	361	4	business	business	NOUN
ijtc-133	361	5	strategy	strategy	NOUN
ijtc-133	361	6	.	.	PUNCT
ijtc-133	362	1	8	8	NUM
ijtc-133	362	2	(	(	PUNCT
ijtc-133	362	3	2	2	NUM
ijtc-133	362	4	)	)	PUNCT
ijtc-133	362	5	52	52	NUM
ijtc-133	362	6	-	-	SYM
ijtc-133	362	7	62	62	NUM
ijtc-133	362	8	.	.	PUNCT
ijtc-133	363	1	hertati	hertati	PROPN
ijtc-133	363	2	,	,	PUNCT
ijtc-133	363	3	l.	l.	PROPN
ijtc-133	363	4	zarkasyi	zarkasyi	PROPN
ijtc-133	363	5	.	.	PROPN
ijtc-133	363	6	,	,	PUNCT
ijtc-133	363	7	w.	w.	PROPN
ijtc-133	363	8	suharman	suharman	NOUN
ijtc-133	363	9	.	.	PUNCT
ijtc-133	363	10	,	,	PUNCT
ijtc-133	363	11	&	&	CCONJ
ijtc-133	363	12	h.	h.	PROPN
ijtc-133	363	13	umar	umar	PROPN
ijtc-133	363	14	.	.	PUNCT
ijtc-133	364	1	h.	h.	PROPN
ijtc-133	364	2	(	(	PUNCT
ijtc-133	364	3	2019	2019	NUM
ijtc-133	364	4	)	)	PUNCT
ijtc-133	364	5	.	.	PUNCT
ijtc-133	365	1	the	the	DET
ijtc-133	365	2	effect	effect	NOUN
ijtc-133	365	3	of	of	ADP
ijtc-133	365	4	human	human	ADJ
ijtc-133	365	5	resource	resource	NOUN
ijtc-133	365	6	ethics	ethic	NOUN
ijtc-133	365	7	on	on	ADP
ijtc-133	365	8	financial	financial	ADJ
ijtc-133	365	9	reporting	reporting	NOUN
ijtc-133	365	10	implications	implication	NOUN
ijtc-133	365	11	for	for	ADP
ijtc-133	365	12	good	good	ADJ
ijtc-133	365	13	government	government	NOUN
ijtc-133	365	14	governance	governance	NOUN
ijtc-133	365	15	(	(	PUNCT
ijtc-133	365	16	survey	survey	NOUN
ijtc-133	365	17	of	of	ADP
ijtc-133	365	18	related	related	ADJ
ijtc-133	365	19	sub	sub	NOUN
ijtc-133	365	20	-	-	NOUN
ijtc-133	365	21	units	unit	NOUN
ijtc-133	365	22	in	in	ADP
ijtc-133	365	23	state	state	NOUN
ijtc-133	365	24	-	-	PUNCT
ijtc-133	365	25	owned	own	VERB
ijtc-133	365	26	enterprises	enterprise	NOUN
ijtc-133	365	27	in	in	ADP
ijtc-133	365	28	sumsel	sumsel	NOUN
ijtc-133	365	29	)	)	PUNCT
ijtc-133	365	30	.	.	PUNCT
ijtc-133	366	1	international	international	ADJ
ijtc-133	366	2	journal	journal	PROPN
ijtc-133	366	3	of	of	ADP
ijtc-133	366	4	economics	economic	NOUN
ijtc-133	366	5	and	and	CCONJ
ijtc-133	366	6	financial	financial	ADJ
ijtc-133	366	7	.	.	PUNCT
ijtc-133	367	1	9(4	9(4	NUM
ijtc-133	367	2	)	)	PUNCT
ijtc-133	367	3	,	,	PUNCT
ijtc-133	367	4	267	267	NUM
ijtc-133	367	5	-	-	SYM
ijtc-133	367	6	276	276	NUM
ijtc-133	367	7	.	.	PUNCT
ijtc-133	368	1	hertati	hertati	NOUN
ijtc-133	368	2	,	,	PUNCT
ijtc-133	368	3	l	l	NOUN
ijtc-133	368	4	,	,	PUNCT
ijtc-133	368	5	susanto.a	susanto.a	PROPN
ijtc-133	368	6	.	.	PUNCT
ijtc-133	369	1	zarkasyi.w	zarkasyi.w	NOUN
ijtc-133	369	2	,	,	PUNCT
ijtc-133	369	3	suharman	suharman	NOUN
ijtc-133	369	4	.	.	PUNCT
ijtc-133	369	5	&	&	CCONJ
ijtc-133	369	6	h	h	PROPN
ijtc-133	369	7	,	,	PUNCT
ijtc-133	369	8	umar.h	umar.h	VERB
ijtc-133	369	9	.	.	PUNCT
ijtc-133	370	1	(	(	PUNCT
ijtc-133	370	2	2019	2019	NUM
ijtc-133	370	3	)	)	PUNCT
ijtc-133	370	4	.	.	PUNCT
ijtc-133	371	1	pengujian	pengujian	PROPN
ijtc-133	371	2	empiris	empiris	PROPN
ijtc-133	371	3	bagaimana	bagaimana	PROPN
ijtc-133	371	4	kualitas	kualitas	PROPN
ijtc-133	371	5	sistem	sistem	PROPN
ijtc-133	371	6	informasi	informasi	PROPN
ijtc-133	371	7	akuntansi	akuntansi	PROPN
ijtc-133	371	8	yang	yang	PROPN
ijtc-133	371	9	dipengaruhi	dipengaruhi	PROPN
ijtc-133	371	10	oleh	oleh	PROPN
ijtc-133	371	11	etika	etika	PROPN
ijtc-133	371	12	organisasi	organisasi	PROPN
ijtc-133	371	13	berimplikasi	berimplikasi	PROPN
ijtc-133	371	14	terhadap	terhadap	PROPN
ijtc-133	371	15	kualitas	kualitas	PROPN
ijtc-133	371	16	informasi	informasi	PROPN
ijtc-133	371	17	akuntansi	akuntansi	PROPN
ijtc-133	371	18	(	(	PUNCT
ijtc-133	371	19	surveypada	surveypada	PROPN
ijtc-133	371	20	badan	badan	PROPN
ijtc-133	371	21	usaha	usaha	PROPN
ijtc-133	371	22	milik	milik	PROPN
ijtc-133	371	23	negara	negara	PROPN
ijtc-133	371	24	(	(	PUNCT
ijtc-133	371	25	bumn	bumn	PROPN
ijtc-133	371	26	)	)	PUNCT
ijtc-133	371	27	di	di	PROPN
ijtc-133	371	28	sumatera	sumatera	PROPN
ijtc-133	371	29	selatan	selatan	PROPN
ijtc-133	371	30	indonesia	indonesia	PROPN
ijtc-133	371	31	)	)	PUNCT
ijtc-133	371	32	.	.	PUNCT
ijtc-133	372	1	jurnal	jurnal	ADJ
ijtc-133	372	2	ilmiah	ilmiah	PROPN
ijtc-133	372	3	akuntansi	akuntansi	PROPN
ijtc-133	372	4	rahmaniyah	rahmaniyah	PROPN
ijtc-133	372	5	(	(	PUNCT
ijtc-133	372	6	jiar	jiar	ADJ
ijtc-133	372	7	)	)	PUNCT
ijtc-133	372	8	3	3	NUM
ijtc-133	372	9	(	(	PUNCT
ijtc-133	372	10	1	1	NUM
ijtc-133	372	11	)	)	PUNCT
ijtc-133	372	12	88	88	NUM
ijtc-133	372	13	–	–	PUNCT
ijtc-133	372	14	107	107	NUM
ijtc-133	372	15	.	.	PUNCT
ijtc-133	373	1	hertati	hertati	NOUN
ijtc-133	373	2	,	,	PUNCT
ijtc-133	373	3	l	l	PROPN
ijtc-133	373	4	&	&	CCONJ
ijtc-133	373	5	safkaur	safkaur	PROPN
ijtc-133	373	6	.	.	PUNCT
ijtc-133	374	1	(	(	PUNCT
ijtc-133	374	2	2020	2020	NUM
ijtc-133	374	3	)	)	PUNCT
ijtc-133	374	4	.	.	PUNCT
ijtc-133	375	1	the	the	DET
ijtc-133	375	2	influence	influence	NOUN
ijtc-133	375	3	of	of	ADP
ijtc-133	375	4	information	information	NOUN
ijtc-133	375	5	technology	technology	NOUN
ijtc-133	375	6	covid-19	covid-19	PROPN
ijtc-133	375	7	plague	plague	NOUN
ijtc-133	375	8	against	against	ADP
ijtc-133	375	9	financial	financial	ADJ
ijtc-133	375	10	statements	statement	NOUN
ijtc-133	375	11	and	and	CCONJ
ijtc-133	375	12	business	business	NOUN
ijtc-133	375	13	practices	practice	NOUN
ijtc-133	375	14	ijtc	ijtc	VERB
ijtc-133	375	15	ilomata	ilomata	PROPN
ijtc-133	375	16	international	international	ADJ
ijtc-133	375	17	journal	journal	NOUN
ijtc-133	375	18	of	of	ADP
ijtc-133	375	19	tax	tax	PROPN
ijtc-133	375	20	&	&	CCONJ
ijtc-133	375	21	accounting	accounting	NOUN
ijtc-133	375	22	.	.	PUNCT
ijtc-133	376	1	1	1	NUM
ijtc-133	376	2	(	(	PUNCT
ijtc-133	376	3	3	3	NUM
ijtc-133	376	4	)	)	PUNCT
ijtc-133	376	5	122	122	NUM
ijtc-133	376	6	-	-	SYM
ijtc-133	376	7	131	131	NUM
ijtc-133	376	8	.	.	PUNCT
ijtc-133	377	1	hertati	hertati	PROPN
ijtc-133	377	2	,	,	PUNCT
ijtc-133	377	3	l	l	NOUN
ijtc-133	377	4	,	,	PUNCT
ijtc-133	377	5	safkaur.o	safkaur.o	PROPN
ijtc-133	377	6	,	,	PUNCT
ijtc-133	377	7	&	&	CCONJ
ijtc-133	377	8	simanjuntak.o.m	simanjuntak.o.m	PROPN
ijtc-133	377	9	.	.	PUNCT
ijtc-133	378	1	(	(	PUNCT
ijtc-133	378	2	2019	2019	NUM
ijtc-133	378	3	)	)	PUNCT
ijtc-133	378	4	.	.	PUNCT
ijtc-133	379	1	how	how	SCONJ
ijtc-133	379	2	to	to	PART
ijtc-133	379	3	align	align	VERB
ijtc-133	379	4	management	management	NOUN
ijtc-133	379	5	commitments	commitment	NOUN
ijtc-133	379	6	to	to	ADP
ijtc-133	379	7	the	the	DET
ijtc-133	379	8	successful	successful	ADJ
ijtc-133	379	9	implementation	implementation	NOUN
ijtc-133	379	10	of	of	ADP
ijtc-133	379	11	management	management	NOUN
ijtc-133	379	12	accounting	accounting	NOUN
ijtc-133	379	13	information	information	NOUN
ijtc-133	379	14	systems	system	NOUN
ijtc-133	379	15	in	in	ADP
ijtc-133	379	16	manager	manager	NOUN
ijtc-133	379	17	decision	decision	NOUN
ijtc-133	379	18	making	make	VERB
ijtc-133	379	19	.	.	PUNCT
ijtc-133	380	1	ijtc	ijtc	PROPN
ijtc-133	380	2	ilomata	ilomata	PROPN
ijtc-133	380	3	international	international	PROPN
ijtc-133	380	4	journal	journal	NOUN
ijtc-133	380	5	of	of	ADP
ijtc-133	380	6	tax	tax	PROPN
ijtc-133	380	7	&	&	CCONJ
ijtc-133	380	8	accounting	accounting	PROPN
ijtc-133	380	9	1	1	NUM
ijtc-133	380	10	(	(	PUNCT
ijtc-133	380	11	2	2	NUM
ijtc-133	380	12	)	)	PUNCT
ijtc-133	380	13	89.93	89.93	NUM
ijtc-133	380	14	.	.	PUNCT
ijtc-133	381	1	hertati.l	hertati.l	PROPN
ijtc-133	381	2	,	,	PUNCT
ijtc-133	381	3	&	&	CCONJ
ijtc-133	381	4	safkaur	safkaur	NOUN
ijtc-133	381	5	.	.	PUNCT
ijtc-133	382	1	o	o	NOUN
ijtc-133	382	2	,	,	PUNCT
ijtc-133	382	3	(	(	PUNCT
ijtc-133	382	4	2019	2019	NUM
ijtc-133	382	5	)	)	PUNCT
ijtc-133	382	6	.	.	PUNCT
ijtc-133	383	1	impact	impact	NOUN
ijtc-133	383	2	of	of	ADP
ijtc-133	383	3	business	business	NOUN
ijtc-133	383	4	strategy	strategy	NOUN
ijtc-133	383	5	on	on	ADP
ijtc-133	383	6	the	the	DET
ijtc-133	383	7	management	management	NOUN
ijtc-133	383	8	accounting	accounting	NOUN
ijtc-133	383	9	:	:	PUNCT
ijtc-133	383	10	the	the	DET
ijtc-133	383	11	case	case	NOUN
ijtc-133	383	12	of	of	ADP
ijtc-133	383	13	the	the	DET
ijtc-133	383	14	production	production	NOUN
ijtc-133	383	15	of	of	ADP
ijtc-133	383	16	state	state	NOUN
ijtc-133	383	17	-	-	PUNCT
ijtc-133	383	18	owned	own	VERB
ijtc-133	383	19	enterprises	enterprise	NOUN
ijtc-133	383	20	in	in	ADP
ijtc-133	383	21	indonesia	indonesia	PROPN
ijtc-133	383	22	,	,	PUNCT
ijtc-133	383	23	south	south	PROPN
ijtc-133	383	24	sumatra	sumatra	PROPN
ijtc-133	383	25	.	.	PROPN
ijtc-133	383	26	journal	journal	PROPN
ijtc-133	383	27	of	of	ADP
ijtc-133	383	28	asian	asian	ADJ
ijtc-133	383	29	business	business	NOUN
ijtc-133	383	30	strategy	strategy	NOUN
ijtc-133	383	31	9	9	NUM
ijtc-133	383	32	,	,	PUNCT
ijtc-133	383	33	(	(	PUNCT
ijtc-133	383	34	1	1	NUM
ijtc-133	383	35	)	)	PUNCT
ijtc-133	383	36	29	29	NUM
ijtc-133	383	37	-	-	SYM
ijtc-133	383	38	39	39	NUM
ijtc-133	383	39	.	.	PUNCT
ijtc-133	384	1	hertati	hertati	PROPN
ijtc-133	384	2	,	,	PUNCT
ijtc-133	384	3	l.	l.	PROPN
ijtc-133	384	4	,	,	PUNCT
ijtc-133	384	5	widiyanti	widiyanti	PROPN
ijtc-133	384	6	.	.	PUNCT
ijtc-133	384	7	m.	m.	PROPN
ijtc-133	384	8	desfitrina	desfitrina	PROPN
ijtc-133	384	9	.	.	PROPN
ijtc-133	384	10	,	,	PUNCT
ijtc-133	384	11	&	&	CCONJ
ijtc-133	384	12	syafarudin.a	syafarudin.a	PROPN
ijtc-133	384	13	.	.	PUNCT
ijtc-133	385	1	(	(	PUNCT
ijtc-133	385	2	2020	2020	NUM
ijtc-133	385	3	)	)	PUNCT
ijtc-133	385	4	.	.	PUNCT
ijtc-133	386	1	the	the	DET
ijtc-133	386	2	effects	effect	NOUN
ijtc-133	386	3	of	of	ADP
ijtc-133	386	4	economic	economic	ADJ
ijtc-133	386	5	crisis	crisis	NOUN
ijtc-133	386	6	on	on	ADP
ijtc-133	386	7	business	business	NOUN
ijtc-133	386	8	finance	finance	NOUN
ijtc-133	386	9	.	.	PUNCT
ijtc-133	387	1	international	international	ADJ
ijtc-133	387	2	journal	journal	PROPN
ijtc-133	387	3	of	of	ADP
ijtc-133	387	4	economics	economic	NOUN
ijtc-133	387	5	and	and	CCONJ
ijtc-133	387	6	financial	financial	ADJ
ijtc-133	387	7	issues	issue	NOUN
ijtc-133	387	8	10	10	NUM
ijtc-133	387	9	,	,	PUNCT
ijtc-133	387	10	(	(	PUNCT
ijtc-133	387	11	3	3	NUM
ijtc-133	387	12	)	)	PUNCT
ijtc-133	387	13	236244	236244	NUM
ijtc-133	387	14	.	.	PUNCT
ijtc-133	388	1	hertati.l	hertati.l	PROPN
ijtc-133	388	2	,	,	PUNCT
ijtc-133	388	3	fery.i	fery.i	PROPN
ijtc-133	388	4	,	,	PUNCT
ijtc-133	388	5	&	&	CCONJ
ijtc-133	388	6	safkaur	safkaur	NOUN
ijtc-133	388	7	.	.	PUNCT
ijtc-133	389	1	o.	o.	INTJ
ijtc-133	389	2	(	(	PUNCT
ijtc-133	389	3	2020	2020	NUM
ijtc-133	389	4	)	)	PUNCT
ijtc-133	389	5	.	.	PUNCT
ijtc-133	390	1	pengaruh	pengaruh	NOUN
ijtc-133	390	2	komitmen	komitmen	PROPN
ijtc-133	390	3	organisasi	organisasi	PROPN
ijtc-133	390	4	terhadap	terhadap	PROPN
ijtc-133	390	5	sistem	sistem	PROPN
ijtc-133	390	6	informasi	informasi	PROPN
ijtc-133	390	7	keuangan	keuangan	PROPN
ijtc-133	390	8	.	.	PUNCT
ijtc-133	391	1	akuntabilitas	akuntabilita	NOUN
ijtc-133	391	2	:	:	PUNCT
ijtc-133	391	3	jurnal	jurnal	ADJ
ijtc-133	391	4	ilmu	ilmu	PROPN
ijtc-133	391	5	akuntansi	akuntansi	PROPN
ijtc-133	391	6	volume	volume	NOUN
ijtc-133	391	7	13	13	NUM
ijtc-133	391	8	(	(	PUNCT
ijtc-133	391	9	1),125	1),125	NUM
ijtc-133	391	10	-	-	PUNCT
ijtc-133	391	11	136	136	NUM
ijtc-133	391	12	.	.	PUNCT
ijtc-133	392	1	hurt	hurt	NOUN
ijtc-133	392	2	,	,	PUNCT
ijtc-133	392	3	r.l	r.l	PROPN
ijtc-133	392	4	.	.	PROPN
ijtc-133	392	5	(	(	PUNCT
ijtc-133	392	6	2008	2008	NUM
ijtc-133	392	7	)	)	PUNCT
ijtc-133	392	8	.	.	PUNCT
ijtc-133	393	1	accounting	account	VERB
ijtc-133	393	2	information	information	NOUN
ijtc-133	393	3	system	system	NOUN
ijtc-133	393	4	,	,	PUNCT
ijtc-133	393	5	basic	basic	ADJ
ijtc-133	393	6	concept	concept	NOUN
ijtc-133	393	7	&	&	CCONJ
ijtc-133	393	8	current	current	ADJ
ijtc-133	393	9	issues	issue	NOUN
ijtc-133	393	10	,	,	PUNCT
ijtc-133	393	11	mcgraw	mcgraw	PROPN
ijtc-133	393	12	hill	hill	PROPN
ijtc-133	393	13	.	.	PUNCT
ijtc-133	394	1	hussein	hussein	PROPN
ijtc-133	394	2	,	,	PUNCT
ijtc-133	394	3	ramlah	ramlah	PROPN
ijtc-133	394	4	,	,	PUNCT
ijtc-133	394	5	karim	karim	PROPN
ijtc-133	394	6	,	,	PUNCT
ijtc-133	394	7	nor	nor	CCONJ
ijtc-133	394	8	shahriza	shahriza	PROPN
ijtc-133	394	9	abdul	abdul	PROPN
ijtc-133	394	10	karim	karim	PROPN
ijtc-133	394	11	,	,	PUNCT
ijtc-133	394	12	mohamed	mohamed	PROPN
ijtc-133	394	13	,	,	PUNCT
ijtc-133	394	14	norshidah	norshidah	PROPN
ijtc-133	394	15	&	&	CCONJ
ijtc-133	394	16	ahlan	ahlan	PROPN
ijtc-133	394	17	,	,	PUNCT
ijtc-133	394	18	abdul	abdul	PROPN
ijtc-133	394	19	rahman	rahman	PROPN
ijtc-133	394	20	.	.	PUNCT
ijtc-133	395	1	(	(	PUNCT
ijtc-133	395	2	2007	2007	NUM
ijtc-133	395	3	)	)	PUNCT
ijtc-133	395	4	.	.	PUNCT
ijtc-133	396	1	the	the	DET
ijtc-133	396	2	influence	influence	NOUN
ijtc-133	396	3	of	of	ADP
ijtc-133	396	4	organizational	organizational	ADJ
ijtc-133	396	5	factors	factor	NOUN
ijtc-133	396	6	on	on	ADP
ijtc-133	396	7	information	information	NOUN
ijtc-133	396	8	systems	system	NOUN
ijtc-133	396	9	success	success	NOUN
ijtc-133	396	10	in	in	ADP
ijtc-133	396	11	e	e	NOUN
ijtc-133	396	12	-	-	NOUN
ijtc-133	396	13	government	government	ADJ
ijtc-133	396	14	agencies	agency	NOUN
ijtc-133	396	15	in	in	ADP
ijtc-133	396	16	malaysia	malaysia	PROPN
ijtc-133	396	17	.	.	PUNCT
ijtc-133	397	1	the	the	DET
ijtc-133	397	2	electronic	electronic	ADJ
ijtc-133	397	3	journal	journal	NOUN
ijtc-133	397	4	on	on	ADP
ijtc-133	397	5	information	information	NOUN
ijtc-133	397	6	systems	system	NOUN
ijtc-133	397	7	in	in	ADP
ijtc-133	397	8	developing	develop	VERB
ijtc-133	397	9	countries	country	NOUN
ijtc-133	397	10	.	.	PUNCT
ijtc-133	398	1	29	29	NUM
ijtc-133	398	2	.	.	X
ijtc-133	399	1	1	1	NUM
ijtc-133	399	2	.	.	X
ijtc-133	400	1	pp	pp	ADJ
ijtc-133	400	2	.	.	PUNCT
ijtc-133	401	1	1	1	NUM
ijtc-133	401	2	-	-	SYM
ijtc-133	401	3	17	17	NUM
ijtc-133	401	4	.	.	PUNCT
ijtc-133	402	1	horngren	horngren	PROPN
ijtc-133	402	2	,	,	PUNCT
ijtc-133	402	3	c.t	c.t	PROPN
ijtc-133	402	4	,	,	PUNCT
ijtc-133	402	5	sundem	sundem	PROPN
ijtc-133	402	6	,	,	PUNCT
ijtc-133	402	7	g.l	g.l	PROPN
ijtc-133	402	8	.	.	PROPN
ijtc-133	402	9	&	&	CCONJ
ijtc-133	402	10	stratton	stratton	PROPN
ijtc-133	402	11	.o	.o	PROPN
ijtc-133	402	12	.	.	PUNCT
ijtc-133	403	1	(	(	PUNCT
ijtc-133	403	2	1996	1996	NUM
ijtc-133	403	3	)	)	PUNCT
ijtc-133	403	4	.	.	PUNCT
ijtc-133	404	1	introduction	introduction	NOUN
ijtc-133	404	2	to	to	ADP
ijtc-133	404	3	management	management	NOUN
ijtc-133	404	4	accounting	accounting	NOUN
ijtc-133	404	5	,	,	PUNCT
ijtc-133	404	6	tenth	tenth	ADJ
ijtc-133	404	7	edition	edition	NOUN
ijtc-133	404	8	.	.	PUNCT
ijtc-133	405	1	new	new	PROPN
ijtc-133	405	2	jersey	jersey	PROPN
ijtc-133	405	3	:	:	PUNCT
ijtc-133	405	4	prentince	prentince	NOUN
ijtc-133	405	5	-	-	PUNCT
ijtc-133	405	6	hall	hall	PROPN
ijtc-133	405	7	,	,	PUNCT
ijtc-133	405	8	inc	inc	PROPN
ijtc-133	405	9	horngrent	horngrent	NOUN
ijtc-133	405	10	.	.	PUNCT
ijtc-133	406	1	c.l.sirraton	c.l.sirraton	PROPN
ijtc-133	406	2	,	,	PUNCT
ijtc-133	406	3	w.o.burstahler.d	w.o.burstahler.d	PROPN
ijtc-133	406	4	and	and	CCONJ
ijtc-133	406	5	schatzberg	schatzberg	PROPN
ijtc-133	406	6	jefff	jefff	PROPN
ijtc-133	406	7	.	.	PUNCT
ijtc-133	407	1	(	(	PUNCT
ijtc-133	407	2	2008	2008	NUM
ijtc-133	407	3	)	)	PUNCT
ijtc-133	407	4	.	.	PUNCT
ijtc-133	408	1	introduction	introduction	NOUN
ijtc-133	408	2	to	to	ADP
ijtc-133	408	3	management	management	NOUN
ijtc-133	408	4	accounting	accounting	NOUN
ijtc-133	408	5	.	.	PUNCT
ijtc-133	409	1	4th	4th	ADJ
ijtc-133	409	2	edition	edition	PROPN
ijtc-133	409	3	.	.	PUNCT
ijtc-133	410	1	usa	usa	PROPN
ijtc-133	410	2	:	:	PUNCT
ijtc-133	410	3	pearson	pearson	PROPN
ijtc-133	410	4	prentice	prentice	PROPN
ijtc-133	410	5	hall	hall	PROPN
ijtc-133	410	6	.	.	PUNCT
ijtc-133	411	1	horngren	horngren	PROPN
ijtc-133	411	2	,	,	PUNCT
ijtc-133	411	3	c.t	c.t	PROPN
ijtc-133	411	4	,	,	PUNCT
ijtc-133	411	5	datar	datar	PROPN
ijtc-133	411	6	,	,	PUNCT
ijtc-133	411	7	s.m	s.m	PROPN
ijtc-133	411	8	.	.	PROPN
ijtc-133	411	9	&	&	CCONJ
ijtc-133	411	10	rajan	rajan	PROPN
ijtc-133	411	11	,	,	PUNCT
ijtc-133	411	12	m.v	m.v	PROPN
ijtc-133	411	13	.	.	PROPN
ijtc-133	411	14	(	(	PUNCT
ijtc-133	411	15	2015	2015	NUM
ijtc-133	411	16	)	)	PUNCT
ijtc-133	411	17	.	.	PUNCT
ijtc-133	412	1	cost	cost	NOUN
ijtc-133	412	2	acounting	acounting	NOUN
ijtc-133	412	3	:	:	PUNCT
ijtc-133	412	4	a	a	DET
ijtc-133	412	5	managerial	managerial	ADJ
ijtc-133	412	6	emphasis	emphasis	NOUN
ijtc-133	412	7	,	,	PUNCT
ijtc-133	412	8	fifteenth	fifteenth	NOUN
ijtc-133	412	9	edition	edition	NOUN
ijtc-133	412	10	.	.	PUNCT
ijtc-133	413	1	new	new	PROPN
ijtc-133	413	2	jersey	jersey	PROPN
ijtc-133	413	3	:	:	PUNCT
ijtc-133	413	4	pearson	pearson	PROPN
ijtc-133	413	5	education	education	PROPN
ijtc-133	413	6	,	,	PUNCT
ijtc-133	413	7	inc	inc	PROPN
ijtc-133	413	8	.	.	PROPN
ijtc-133	413	9	hoque	hoque	PROPN
ijtc-133	413	10	.	.	PUNCT
ijtc-133	414	1	z	z	X
ijtc-133	414	2	,	,	PUNCT
ijtc-133	414	3	(	(	PUNCT
ijtc-133	414	4	2003	2003	NUM
ijtc-133	414	5	)	)	PUNCT
ijtc-133	414	6	.	.	PUNCT
ijtc-133	415	1	strategic	strategic	ADJ
ijtc-133	415	2	management	management	NOUN
ijtc-133	415	3	accounting	accounting	NOUN
ijtc-133	415	4	.	.	PUNCT
ijtc-133	416	1	first	first	ADV
ijtc-133	416	2	published	publish	VERB
ijtc-133	416	3	in	in	ADP
ijtc-133	416	4	second	second	ADJ
ijtc-133	416	5	edition	edition	NOUN
ijtc-133	416	6	.	.	PUNCT
ijtc-133	417	1	hoque	hoque	NOUN
ijtc-133	417	2	.	.	PUNCT
ijtc-133	418	1	z	z	X
ijtc-133	418	2	,	,	PUNCT
ijtc-133	418	3	(	(	PUNCT
ijtc-133	418	4	2005	2005	NUM
ijtc-133	418	5	)	)	PUNCT
ijtc-133	418	6	.	.	PUNCT
ijtc-133	419	1	handbook	handbook	NOUN
ijtc-133	419	2	of	of	ADP
ijtc-133	419	3	cost	cost	NOUN
ijtc-133	419	4	&	&	CCONJ
ijtc-133	419	5	management	management	NOUN
ijtc-133	419	6	accounting	accounting	NOUN
ijtc-133	419	7	.	.	PUNCT
ijtc-133	420	1	spiramus	spiramus	PROPN
ijtc-133	420	2	press	press	PROPN
ijtc-133	420	3	.	.	PUNCT
ijtc-133	421	1	first	first	ADV
ijtc-133	421	2	published	publish	VERB
ijtc-133	421	3	in	in	ADP
ijtc-133	421	4	february	february	PROPN
ijtc-133	421	5	2005	2005	NUM
ijtc-133	421	6	.	.	PUNCT
ijtc-133	422	1	horan	horan	PROPN
ijtc-133	422	2	,	,	PUNCT
ijtc-133	422	3	thomas	thomas	PROPN
ijtc-133	422	4	a	a	PROPN
ijtc-133	422	5	&	&	CCONJ
ijtc-133	422	6	abhichandani	abhichandani	PROPN
ijtc-133	422	7	,	,	PUNCT
ijtc-133	422	8	tarun	tarun	PROPN
ijtc-133	422	9	.	.	PUNCT
ijtc-133	423	1	(	(	PUNCT
ijtc-133	423	2	2006	2006	NUM
ijtc-133	423	3	)	)	PUNCT
ijtc-133	423	4	.	.	PUNCT
ijtc-133	424	1	evaluating	evaluate	VERB
ijtc-133	424	2	user	user	NOUN
ijtc-133	424	3	satisfaction	satisfaction	NOUN
ijtc-133	424	4	in	in	ADP
ijtc-133	424	5	an	an	DET
ijtc-133	424	6	egovernment	egovernment	NOUN
ijtc-133	424	7	initiative	initiative	NOUN
ijtc-133	424	8	:	:	PUNCT
ijtc-133	424	9	resulte	resulte	PROPN
ijtc-133	424	10	of	of	ADP
ijtc-133	424	11	structural	structural	ADJ
ijtc-133	424	12	equation	equation	NOUN
ijtc-133	424	13	modeling	modeling	NOUN
ijtc-133	424	14	and	and	CCONJ
ijtc-133	424	15	focus	focus	VERB
ijtc-133	424	16	group	group	NOUN
ijtc-133	424	17	discussions	discussion	NOUN
ijtc-133	424	18	.	.	PUNCT
ijtc-133	425	1	journal	journal	NOUN
ijtc-133	425	2	of	of	ADP
ijtc-133	425	3	information	information	NOUN
ijtc-133	425	4	technology	technology	NOUN
ijtc-133	425	5	management	management	NOUN
ijtc-133	425	6	.	.	PUNCT
ijtc-133	426	1	pp	pp	ADJ
ijtc-133	426	2	.	.	PUNCT
ijtc-133	427	1	187	187	NUM
ijtc-133	427	2	-	-	SYM
ijtc-133	427	3	198	198	NUM
ijtc-133	427	4	.	.	PUNCT
ijtc-133	428	1	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-133	428	2	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-133	428	3	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	ADJ
ijtc-133	428	4	top	top	ADJ
ijtc-133	428	5	management	management	NOUN
ijtc-133	428	6	support	support	NOUN
ijtc-133	428	7	functions	function	NOUN
ijtc-133	428	8	in	in	ADP
ijtc-133	428	9	higher	high	ADJ
ijtc-133	428	10	education	education	NOUN
ijtc-133	428	11	management	management	NOUN
ijtc-133	428	12	accounting	accounting	NOUN
ijtc-133	428	13	information	information	NOUN
ijtc-133	428	14	systems	system	NOUN
ijtc-133	428	15	hertati	hertati	NOUN
ijtc-133	428	16	,	,	PUNCT
ijtc-133	428	17	nazarudin	nazarudin	NOUN
ijtc-133	428	18	,	,	PUNCT
ijtc-133	428	19	&	&	CCONJ
ijtc-133	428	20	fery	fery	PROPN
ijtc-133	428	21	223	223	NUM
ijtc-133	428	22	|	|	ADV
ijtc-133	428	23	ilomata	ilomata	PROPN
ijtc-133	428	24	international	international	ADJ
ijtc-133	428	25	journal	journal	NOUN
ijtc-133	428	26	of	of	ADP
ijtc-133	428	27	tax	tax	PROPN
ijtc-133	428	28	&	&	CCONJ
ijtc-133	428	29	accounting	accounting	PROPN
ijtc-133	428	30	vol	vol	NOUN
ijtc-133	428	31	.	.	PROPN
ijtc-133	428	32	1	1	NUM
ijtc-133	428	33	no	no	NOUN
ijtc-133	428	34	.	.	NOUN
ijtc-133	428	35	4	4	NUM
ijtc-133	428	36	october	october	PROPN
ijtc-133	428	37	2020	2020	NUM
ijtc-133	429	1	hwang	hwang	PROPN
ijtc-133	429	2	,	,	PUNCT
ijtc-133	429	3	mark	mark	PROPN
ijtc-133	429	4	i.	i.	PROPN
ijtc-133	429	5	,	,	PUNCT
ijtc-133	429	6	cindy	cindy	PROPN
ijtc-133	429	7	,	,	PUNCT
ijtc-133	429	8	t.	t.	PROPN
ijtc-133	429	9	lin	lin	PROPN
ijtc-133	429	10	&	&	CCONJ
ijtc-133	429	11	jerry	jerry	PROPN
ijtc-133	429	12	w.	w.	PROPN
ijtc-133	429	13	lin	lin	PROPN
ijtc-133	429	14	.	.	PUNCT
ijtc-133	430	1	(	(	PUNCT
ijtc-133	430	2	2012	2012	NUM
ijtc-133	430	3	)	)	PUNCT
ijtc-133	430	4	.	.	PUNCT
ijtc-133	431	1	organizational	organizational	ADJ
ijtc-133	431	2	factors	factor	NOUN
ijtc-133	431	3	for	for	ADP
ijtc-133	431	4	successful	successful	ADJ
ijtc-133	431	5	implementation	implementation	NOUN
ijtc-133	431	6	of	of	ADP
ijtc-133	431	7	information	information	NOUN
ijtc-133	431	8	system	system	NOUN
ijtc-133	431	9	:	:	PUNCT
ijtc-133	431	10	disentangling	disentangle	VERB
ijtc-133	431	11	the	the	DET
ijtc-133	431	12	effect	effect	NOUN
ijtc-133	431	13	of	of	ADP
ijtc-133	431	14	top	top	ADJ
ijtc-133	431	15	management	management	NOUN
ijtc-133	431	16	support	support	NOUN
ijtc-133	431	17	and	and	CCONJ
ijtc-133	431	18	training	training	NOUN
ijtc-133	431	19	.	.	PUNCT
ijtc-133	432	1	proceeding	proceed	VERB
ijtc-133	432	2	of	of	ADP
ijtc-133	432	3	the	the	DET
ijtc-133	432	4	southern	southern	ADJ
ijtc-133	432	5	association	association	PROPN
ijtc-133	432	6	for	for	ADP
ijtc-133	432	7	information	information	NOUN
ijtc-133	432	8	system	system	NOUN
ijtc-133	432	9	conference	conference	NOUN
ijtc-133	432	10	.	.	PUNCT
ijtc-133	433	1	usa	usa	PROPN
ijtc-133	433	2	.	.	PROPN
ijtc-133	433	3	ifinedo	ifinedo	PROPN
ijtc-133	433	4	,	,	PUNCT
ijtc-133	433	5	princely	princely	ADV
ijtc-133	433	6	.	.	PUNCT
ijtc-133	434	1	(	(	PUNCT
ijtc-133	434	2	2008	2008	NUM
ijtc-133	434	3	)	)	PUNCT
ijtc-133	434	4	.	.	PUNCT
ijtc-133	435	1	impact	impact	NOUN
ijtc-133	435	2	of	of	ADP
ijtc-133	435	3	business	business	NOUN
ijtc-133	435	4	vision	vision	NOUN
ijtc-133	435	5	,	,	PUNCT
ijtc-133	435	6	top	top	ADJ
ijtc-133	435	7	management	management	NOUN
ijtc-133	435	8	support	support	NOUN
ijtc-133	435	9	and	and	CCONJ
ijtc-133	435	10	external	external	ADJ
ijtc-133	435	11	expertise	expertise	NOUN
ijtc-133	435	12	on	on	ADP
ijtc-133	435	13	erp	erp	PROPN
ijtc-133	435	14	success	success	NOUN
ijtc-133	435	15	.	.	PUNCT
ijtc-133	436	1	business	business	NOUN
ijtc-133	436	2	process	process	NOUN
ijtc-133	436	3	management	management	NOUN
ijtc-133	436	4	journal	journal	NOUN
ijtc-133	436	5	.	.	PUNCT
ijtc-133	437	1	vol	vol	NOUN
ijtc-133	437	2	14	14	NUM
ijtc-133	437	3	.	.	PUNCT
ijtc-133	438	1	no	no	INTJ
ijtc-133	438	2	.	.	NOUN
ijtc-133	439	1	4	4	X
ijtc-133	439	2	.	.	X
ijtc-133	439	3	pp	pp	ADJ
ijtc-133	439	4	.	.	PUNCT
ijtc-133	440	1	551568	551568	NUM
ijtc-133	440	2	.	.	PUNCT
ijtc-133	441	1	iso	iso	PROPN
ijtc-133	441	2	/	/	SYM
ijtc-133	441	3	iec	iec	PROPN
ijtc-133	441	4	38500	38500	NUM
ijtc-133	441	5	–	–	PUNCT
ijtc-133	441	6	international	international	ADJ
ijtc-133	441	7	standard	standard	NOUN
ijtc-133	441	8	.	.	PUNCT
ijtc-133	442	1	(	(	PUNCT
ijtc-133	442	2	2008	2008	NUM
ijtc-133	442	3	)	)	PUNCT
ijtc-133	442	4	.	.	PUNCT
ijtc-133	443	1	corporate	corporate	ADJ
ijtc-133	443	2	governance	governance	NOUN
ijtc-133	443	3	of	of	ADP
ijtc-133	443	4	information	information	NOUN
ijtc-133	443	5	technology	technology	PROPN
ijtc-133	443	6	gouvernance	gouvernance	PROPN
ijtc-133	443	7	des	des	PROPN
ijtc-133	443	8	technologies	technologies	PROPN
ijtc-133	443	9	de	de	X
ijtc-133	443	10	l'information	l'information	PROPN
ijtc-133	443	11	par	par	PROPN
ijtc-133	443	12	l'entreprise	l'entreprise	PROPN
ijtc-133	443	13	.	.	PUNCT
ijtc-133	444	1	first	first	PROPN
ijtc-133	444	2	edition	edition	PROPN
ijtc-133	444	3	.	.	PUNCT
ijtc-133	445	1	published	publish	VERB
ijtc-133	445	2	in	in	ADP
ijtc-133	445	3	switzerland	switzerland	PROPN
ijtc-133	445	4	jarvenpaa	jarvenpaa	PROPN
ijtc-133	445	5	,	,	PUNCT
ijtc-133	445	6	s	s	NOUN
ijtc-133	445	7	&	&	CCONJ
ijtc-133	445	8	ives	ive	NOUN
ijtc-133	445	9	,	,	PUNCT
ijtc-133	445	10	b.	b.	PROPN
ijtc-133	445	11	(	(	PUNCT
ijtc-133	445	12	1991	1991	NUM
ijtc-133	445	13	)	)	PUNCT
ijtc-133	445	14	.	.	PUNCT
ijtc-133	446	1	executive	executive	ADJ
ijtc-133	446	2	involvement	involvement	NOUN
ijtc-133	446	3	and	and	CCONJ
ijtc-133	446	4	participation	participation	NOUN
ijtc-133	446	5	in	in	ADP
ijtc-133	446	6	the	the	DET
ijtc-133	446	7	management	management	NOUN
ijtc-133	446	8	of	of	ADP
ijtc-133	446	9	information	information	NOUN
ijtc-133	446	10	technology	technology	NOUN
ijtc-133	446	11	.	.	PUNCT
ijtc-133	447	1	mis	mis	PROPN
ijtc-133	447	2	quartely	quartely	ADV
ijtc-133	447	3	.	.	PUNCT
ijtc-133	448	1	15	15	NUM
ijtc-133	448	2	.	.	NOUN
ijtc-133	449	1	2	2	NUM
ijtc-133	449	2	.	.	NOUN
ijtc-133	449	3	205	205	NUM
ijtc-133	449	4	-	-	SYM
ijtc-133	449	5	227	227	NUM
ijtc-133	449	6	.	.	PUNCT
ijtc-133	450	1	jawadekar	jawadekar	PROPN
ijtc-133	450	2	,	,	PUNCT
ijtc-133	450	3	waman	waman	ADJ
ijtc-133	450	4	s.	s.	PROPN
ijtc-133	450	5	(	(	PUNCT
ijtc-133	450	6	2009	2009	NUM
ijtc-133	450	7	)	)	PUNCT
ijtc-133	450	8	.	.	PUNCT
ijtc-133	451	1	management	management	NOUN
ijtc-133	451	2	information	information	NOUN
ijtc-133	451	3	systems	system	NOUN
ijtc-133	451	4	.	.	PUNCT
ijtc-133	452	1	text	text	NOUN
ijtc-133	452	2	&	&	CCONJ
ijtc-133	452	3	cases	case	NOUN
ijtc-133	452	4	.	.	PUNCT
ijtc-133	453	1	4th	4th	ADJ
ijtc-133	453	2	.	.	PUNCT
ijtc-133	454	1	new	new	ADJ
ijtc-133	454	2	delhi	delhi	PROPN
ijtc-133	454	3	:	:	PUNCT
ijtc-133	454	4	tata	tata	PROPN
ijtc-133	454	5	mcgraw	mcgraw	PROPN
ijtc-133	454	6	hill	hill	PROPN
ijtc-133	454	7	education	education	PROPN
ijtc-133	454	8	private	private	ADJ
ijtc-133	454	9	limition	limition	NOUN
ijtc-133	454	10	.	.	PUNCT
ijtc-133	455	1	kieso	kieso	NOUN
ijtc-133	455	2	,	,	PUNCT
ijtc-133	455	3	donald	donald	PROPN
ijtc-133	455	4	e.	e.	PROPN
ijtc-133	455	5	weygandt	weygandt	PROPN
ijtc-133	455	6	,	,	PUNCT
ijtc-133	455	7	jerry	jerry	PROPN
ijtc-133	455	8	&	&	CCONJ
ijtc-133	455	9	warfield	warfield	PROPN
ijtc-133	455	10	,	,	PUNCT
ijtc-133	455	11	terry	terry	PROPN
ijtc-133	455	12	d.	d.	PROPN
ijtc-133	455	13	(	(	PUNCT
ijtc-133	455	14	2012	2012	NUM
ijtc-133	455	15	)	)	PUNCT
ijtc-133	455	16	.	.	PUNCT
ijtc-133	456	1	intermediate	intermediate	ADJ
ijtc-133	456	2	accounting	accounting	NOUN
ijtc-133	456	3	.	.	PUNCT
ijtc-133	457	1	14th	14th	ADJ
ijtc-133	457	2	edition	edition	NOUN
ijtc-133	457	3	.	.	PUNCT
ijtc-133	458	1	uk	uk	PROPN
ijtc-133	458	2	:	:	PUNCT
ijtc-133	458	3	john	john	PROPN
ijtc-133	458	4	willey	willey	PROPN
ijtc-133	458	5	and	and	CCONJ
ijtc-133	458	6	sons	son	NOUN
ijtc-133	458	7	,	,	PUNCT
ijtc-133	458	8	inc	inc	PROPN
ijtc-133	458	9	.	.	PROPN
ijtc-133	458	10	land	land	PROPN
ijtc-133	458	11	,	,	PUNCT
ijtc-133	458	12	susan	susan	PROPN
ijtc-133	458	13	l	l	PROPN
ijtc-133	458	14	,	,	PUNCT
ijtc-133	458	15	smith	smith	PROPN
ijtc-133	458	16	,	,	PUNCT
ijtc-133	458	17	douglas	douglas	PROPN
ijtc-133	458	18	b.	b.	PROPN
ijtc-133	458	19	&	&	CCONJ
ijtc-133	458	20	walz	walz	PROPN
ijtc-133	458	21	,	,	PUNCT
ijtc-133	458	22	john	john	PROPN
ijtc-133	458	23	w.	w.	PROPN
ijtc-133	458	24	(	(	PUNCT
ijtc-133	458	25	2008	2008	NUM
ijtc-133	458	26	)	)	PUNCT
ijtc-133	458	27	.	.	PUNCT
ijtc-133	459	1	practical	practical	ADJ
ijtc-133	459	2	support	support	NOUN
ijtc-133	459	3	for	for	ADP
ijtc-133	459	4	lean	lean	ADJ
ijtc-133	459	5	six	six	NUM
ijtc-133	459	6	sigma	sigma	PROPN
ijtc-133	459	7	software	software	NOUN
ijtc-133	459	8	process	process	NOUN
ijtc-133	459	9	definition	definition	NOUN
ijtc-133	459	10	:	:	PUNCT
ijtc-133	459	11	using	use	VERB
ijtc-133	459	12	ieee	ieee	NOUN
ijtc-133	459	13	software	software	NOUN
ijtc-133	459	14	engineering	engineering	NOUN
ijtc-133	459	15	standars	standar	NOUN
ijtc-133	459	16	.	.	PUNCT
ijtc-133	460	1	canada	canada	PROPN
ijtc-133	460	2	:	:	PUNCT
ijtc-133	461	1	john	john	PROPN
ijtc-133	461	2	wiley	wiley	PROPN
ijtc-133	461	3	&	&	CCONJ
ijtc-133	461	4	sons	son	NOUN
ijtc-133	461	5	.	.	PUNCT
ijtc-133	462	1	laudon	laudon	PROPN
ijtc-133	462	2	,	,	PUNCT
ijtc-133	462	3	kenneth	kenneth	PROPN
ijtc-133	462	4	c	c	PROPN
ijtc-133	462	5	&	&	CCONJ
ijtc-133	462	6	laudon	laudon	PROPN
ijtc-133	462	7	,	,	PUNCT
ijtc-133	462	8	jane	jane	PROPN
ijtc-133	462	9	p.	p.	PROPN
ijtc-133	462	10	(	(	PUNCT
ijtc-133	462	11	2014	2014	NUM
ijtc-133	462	12	)	)	PUNCT
ijtc-133	462	13	.	.	PUNCT
ijtc-133	463	1	management	management	NOUN
ijtc-133	463	2	information	information	NOUN
ijtc-133	463	3	systems	system	NOUN
ijtc-133	463	4	managing	manage	VERB
ijtc-133	463	5	the	the	DET
ijtc-133	463	6	digital	digital	ADJ
ijtc-133	463	7	firm	firm	NOUN
ijtc-133	463	8	.	.	PUNCT
ijtc-133	464	1	thirteenth	thirteenth	PROPN
ijtc-133	464	2	edition	edition	PROPN
ijtc-133	464	3	.	.	PUNCT
ijtc-133	465	1	america	america	PROPN
ijtc-133	465	2	:	:	PUNCT
ijtc-133	465	3	pearson	pearson	PROPN
ijtc-133	465	4	prentice	prentice	PROPN
ijtc-133	465	5	hall	hall	PROPN
ijtc-133	465	6	.	.	PUNCT
ijtc-133	466	1	lestari.r	lestari.r	PROPN
ijtc-133	466	2	&	&	CCONJ
ijtc-133	466	3	hertati.l	hertati.l	PROPN
ijtc-133	466	4	.	.	PUNCT
ijtc-133	467	1	(	(	PUNCT
ijtc-133	467	2	2020	2020	NUM
ijtc-133	467	3	)	)	PUNCT
ijtc-133	467	4	.	.	PUNCT
ijtc-133	468	1	bagaimana	bagaimana	PROPN
ijtc-133	468	2	pengaruh	pengaruh	PROPN
ijtc-133	468	3	strategi	strategi	PROPN
ijtc-133	468	4	bisnis	bisnis	PROPN
ijtc-133	468	5	,	,	PUNCT
ijtc-133	468	6	kekuatan	kekuatan	PROPN
ijtc-133	468	7	produk	produk	PROPN
ijtc-133	468	8	terhadap	terhadap	PROPN
ijtc-133	468	9	kualitas	kualitas	PROPN
ijtc-133	468	10	sistem	sistem	PROPN
ijtc-133	468	11	informasi	informasi	PROPN
ijtc-133	468	12	akuntansi	akuntansi	PROPN
ijtc-133	468	13	manajemen	manajemen	PROPN
ijtc-133	468	14	:	:	PUNCT
ijtc-133	468	15	studi	studi	PROPN
ijtc-133	468	16	kasus	kasus	PROPN
ijtc-133	468	17	pada	pada	PROPN
ijtc-133	468	18	usaha	usaha	PROPN
ijtc-133	468	19	kecil	kecil	PROPN
ijtc-133	468	20	dan	dan	PROPN
ijtc-133	468	21	menengah	menengah	PROPN
ijtc-133	468	22	di	di	PROPN
ijtc-133	468	23	indonesia	indonesia	PROPN
ijtc-133	468	24	.	.	PUNCT
ijtc-133	469	1	kajian	kajian	PROPN
ijtc-133	469	2	akuntansi	akuntansi	PROPN
ijtc-133	469	3	.	.	PUNCT
ijtc-133	470	1	21(1)1	21(1)1	NUM
ijtc-133	470	2	-	-	NOUN
ijtc-133	470	3	12	12	NUM
ijtc-133	470	4	.	.	PUNCT
ijtc-133	471	1	mahring	mahre	VERB
ijtc-133	471	2	,	,	PUNCT
ijtc-133	471	3	magnus	magnus	PROPN
ijtc-133	471	4	.	.	PUNCT
ijtc-133	471	5	2002	2002	NUM
ijtc-133	471	6	.	.	PUNCT
ijtc-133	472	1	it	it	PRON
ijtc-133	472	2	project	project	NOUN
ijtc-133	472	3	governance	governance	NOUN
ijtc-133	472	4	.	.	PUNCT
ijtc-133	473	1	publisher	publisher	NOUN
ijtc-133	473	2	:	:	PUNCT
ijtc-133	473	3	efi	efi	PROPN
ijtc-133	473	4	at	at	ADP
ijtc-133	473	5	sse	sse	PROPN
ijtc-133	473	6	.	.	PUNCT
ijtc-133	474	1	mc	mc	PROPN
ijtc-133	474	2	.	.	PROPN
ijtc-133	474	3	leod	leod	PROPN
ijtc-133	474	4	,	,	PUNCT
ijtc-133	474	5	raymond	raymond	PROPN
ijtc-133	474	6	&	&	CCONJ
ijtc-133	474	7	schell	schell	PROPN
ijtc-133	474	8	,	,	PUNCT
ijtc-133	474	9	george	george	PROPN
ijtc-133	474	10	p.	p.	PROPN
ijtc-133	474	11	(	(	PUNCT
ijtc-133	474	12	2007	2007	NUM
ijtc-133	474	13	)	)	PUNCT
ijtc-133	474	14	.	.	PUNCT
ijtc-133	475	1	management	management	NOUN
ijtc-133	475	2	information	information	NOUN
ijtc-133	475	3	system	system	NOUN
ijtc-133	475	4	.	.	PUNCT
ijtc-133	476	1	tenth	tenth	ADJ
ijtc-133	476	2	edition	edition	NOUN
ijtc-133	476	3	.	.	PUNCT
ijtc-133	477	1	upper	upper	ADJ
ijtc-133	477	2	saddle	saddle	PROPN
ijtc-133	477	3	river	river	PROPN
ijtc-133	477	4	new	new	PROPN
ijtc-133	477	5	jersey	jersey	PROPN
ijtc-133	477	6	07458	07458	NUM
ijtc-133	477	7	:	:	PUNCT
ijtc-133	477	8	pearson	pearson	PROPN
ijtc-133	477	9	/	/	SYM
ijtc-133	477	10	prentice	prentice	PROPN
ijtc-133	477	11	hall	hall	NOUN
ijtc-133	477	12	.	.	PUNCT
ijtc-133	478	1	mahring	mahre	VERB
ijtc-133	478	2	,	,	PUNCT
ijtc-133	478	3	magnus	magnus	PROPN
ijtc-133	478	4	.	.	PUNCT
ijtc-133	479	1	(	(	PUNCT
ijtc-133	479	2	2002	2002	NUM
ijtc-133	479	3	)	)	PUNCT
ijtc-133	479	4	.	.	PUNCT
ijtc-133	480	1	it	it	PRON
ijtc-133	480	2	project	project	NOUN
ijtc-133	480	3	governance	governance	NOUN
ijtc-133	480	4	.	.	PUNCT
ijtc-133	481	1	publisher	publisher	NOUN
ijtc-133	481	2	:	:	PUNCT
ijtc-133	481	3	efi	efi	PROPN
ijtc-133	481	4	at	at	ADP
ijtc-133	481	5	sse	sse	PROPN
ijtc-133	481	6	.	.	PUNCT
ijtc-133	482	1	mcmanus	mcmanus	PROPN
ijtc-133	482	2	,	,	PUNCT
ijtc-133	482	3	john	john	PROPN
ijtc-133	482	4	&	&	CCONJ
ijtc-133	482	5	harper	harper	PROPN
ijtc-133	482	6	,	,	PUNCT
ijtc-133	482	7	trevor	trevor	NOUN
ijtc-133	482	8	wood	wood	NOUN
ijtc-133	482	9	.	.	PUNCT
ijtc-133	483	1	(	(	PUNCT
ijtc-133	483	2	2003	2003	NUM
ijtc-133	483	3	)	)	PUNCT
ijtc-133	483	4	.	.	PUNCT
ijtc-133	484	1	information	information	NOUN
ijtc-133	484	2	systems	systems	PROPN
ijtc-133	484	3	project	project	NOUN
ijtc-133	484	4	management	management	NOUN
ijtc-133	484	5	.	.	PUNCT
ijtc-133	485	1	methods	method	NOUN
ijtc-133	485	2	,	,	PUNCT
ijtc-133	485	3	tools	tool	NOUN
ijtc-133	485	4	and	and	CCONJ
ijtc-133	485	5	techniques	technique	NOUN
ijtc-133	485	6	.	.	PUNCT
ijtc-133	486	1	the	the	DET
ijtc-133	486	2	united	united	PROPN
ijtc-133	486	3	kingdom	kingdom	PROPN
ijtc-133	486	4	:	:	PUNCT
ijtc-133	486	5	pearson	pearson	PROPN
ijtc-133	486	6	education	education	PROPN
ijtc-133	486	7	limited	limit	VERB
ijtc-133	486	8	.	.	PUNCT
ijtc-133	487	1	masclet	masclet	NOUN
ijtc-133	487	2	,	,	PUNCT
ijtc-133	487	3	laurence	laurence	PROPN
ijtc-133	487	4	&	&	CCONJ
ijtc-133	487	5	goujon	goujon	PROPN
ijtc-133	487	6	,	,	PUNCT
ijtc-133	487	7	philippe	philippe	PROPN
ijtc-133	487	8	.	.	PUNCT
ijtc-133	488	1	(	(	PUNCT
ijtc-133	488	2	2012	2012	NUM
ijtc-133	488	3	)	)	PUNCT
ijtc-133	488	4	.	.	PUNCT
ijtc-133	489	1	implementing	implement	VERB
ijtc-133	489	2	ethics	ethic	NOUN
ijtc-133	489	3	in	in	ADP
ijtc-133	489	4	information	information	NOUN
ijtc-133	489	5	systems	system	NOUN
ijtc-133	489	6	,	,	PUNCT
ijtc-133	489	7	presuppositions	presupposition	NOUN
ijtc-133	489	8	and	and	CCONJ
ijtc-133	489	9	consequences	consequence	NOUN
ijtc-133	489	10	in	in	ADP
ijtc-133	489	11	ethics	ethic	NOUN
ijtc-133	489	12	and	and	CCONJ
ijtc-133	489	13	information	information	NOUN
ijtc-133	489	14	systems	system	NOUN
ijtc-133	489	15	.	.	PUNCT
ijtc-133	490	1	international	international	PROPN
ijtc-133	490	2	federation	federation	PROPN
ijtc-133	490	3	for	for	ADP
ijtc-133	490	4	information	information	NOUN
ijtc-133	490	5	processing	processing	NOUN
ijtc-133	490	6	.	.	PUNCT
ijtc-133	491	1	pp	pp	ADJ
ijtc-133	491	2	.	.	PUNCT
ijtc-133	492	1	287	287	NUM
ijtc-133	492	2	-	-	SYM
ijtc-133	492	3	298	298	NUM
ijtc-133	492	4	.	.	PUNCT
ijtc-133	493	1	nathan	nathan	PROPN
ijtc-133	493	2	,	,	PUNCT
ijtc-133	493	3	bhanu	bhanu	PROPN
ijtc-133	493	4	s.	s.	PROPN
ijtc-133	493	5	ragu	ragu	PROPN
ijtc-133	493	6	,	,	PUNCT
ijtc-133	493	7	charles	charles	PROPN
ijtc-133	493	8	h.	h.	PROPN
ijtc-133	493	9	apigiah	apigiah	PROPN
ijtc-133	493	10	,	,	PUNCT
ijtc-133	493	11	t.s	t.s	PROPN
ijtc-133	493	12	.	.	PROPN
ijtc-133	493	13	ragu	ragu	PROPN
ijtc-133	493	14	-	-	PUNCT
ijtc-133	493	15	nathan	nathan	PROPN
ijtc-133	493	16	&	&	CCONJ
ijtc-133	493	17	qiang	qiang	PROPN
ijtc-133	493	18	tu	tu	PROPN
ijtc-133	493	19	.	.	PROPN
ijtc-133	493	20	(	(	PUNCT
ijtc-133	493	21	2004	2004	NUM
ijtc-133	493	22	)	)	PUNCT
ijtc-133	493	23	.	.	PUNCT
ijtc-133	494	1	a	a	DET
ijtc-133	494	2	path	path	NOUN
ijtc-133	494	3	analytic	analytic	ADJ
ijtc-133	494	4	study	study	NOUN
ijtc-133	494	5	of	of	ADP
ijtc-133	494	6	the	the	DET
ijtc-133	494	7	effect	effect	NOUN
ijtc-133	494	8	of	of	ADP
ijtc-133	494	9	top	top	ADJ
ijtc-133	494	10	management	management	NOUN
ijtc-133	494	11	support	support	NOUN
ijtc-133	494	12	for	for	ADP
ijtc-133	494	13	information	information	NOUN
ijtc-133	494	14	system	system	NOUN
ijtc-133	494	15	performance	performance	NOUN
ijtc-133	494	16	.	.	PUNCT
ijtc-133	495	1	the	the	DET
ijtc-133	495	2	international	international	ADJ
ijtc-133	495	3	journal	journal	NOUN
ijtc-133	495	4	of	of	ADP
ijtc-133	495	5	management	management	NOUN
ijtc-133	495	6	science	science	NOUN
ijtc-133	495	7	.	.	PUNCT
ijtc-133	496	1	omega	omega	NOUN
ijtc-133	496	2	32	32	NUM
ijtc-133	496	3	.	.	PUNCT
ijtc-133	497	1	ramlan	ramlan	PROPN
ijtc-133	497	2	sitompul	sitompul	PROPN
ijtc-133	497	3	.	.	PUNCT
ijtc-133	498	1	(	(	PUNCT
ijtc-133	498	2	2016	2016	NUM
ijtc-133	498	3	)	)	PUNCT
ijtc-133	498	4	.	.	PUNCT
ijtc-133	499	1	kenapa	kenapa	PROPN
ijtc-133	499	2	pelayanan	pelayanan	PROPN
ijtc-133	499	3	bpjs	bpjs	NOUN
ijtc-133	499	4	kesehatan	kesehatan	PROPN
ijtc-133	499	5	masih	masih	PROPN
ijtc-133	499	6	dikeluhkan	dikeluhkan	VERB
ijtc-133	499	7	masyarakat?http://www.medanbisnisdaily.com	masyarakat?http://www.medanbisnisdaily.com	X
ijtc-133	499	8	/	/	SYM
ijtc-133	499	9	news	news	NOUN
ijtc-133	499	10	/	/	SYM
ijtc-133	499	11	read/2016/08/30/254336	read/2016/08/30/254336	NOUN
ijtc-133	499	12	/	/	SYM
ijtc-133	499	13	kenapapelayanan	kenapapelayanan	NOUN
ijtc-133	499	14	-	-	PUNCT
ijtc-133	499	15	bpjs	bpjs	NOUN
ijtc-133	499	16	-	-	PUNCT
ijtc-133	499	17	kesehatan	kesehatan	PROPN
ijtc-133	499	18	-	-	PUNCT
ijtc-133	499	19	masih	masih	ADJ
ijtc-133	499	20	-	-	PUNCT
ijtc-133	499	21	dikeluhkanmasyarakat/#.wkv0x	dikeluhkanmasyarakat/#.wkv0x	NOUN
ijtc-133	499	22	_	_	PRON
ijtc-133	499	23	jypuy	jypuy	NOUN
ijtc-133	499	24	.	.	PUNCT
ijtc-133	500	1	selasa	selasa	NOUN
ijtc-133	500	2	,	,	PUNCT
ijtc-133	500	3	30	30	NUM
ijtc-133	500	4	agt	agt	PROPN
ijtc-133	500	5	2016	2016	NUM
ijtc-133	500	6	08:36	08:36	NUM
ijtc-133	500	7	wib	wib	PROPN
ijtc-133	500	8	http://mdn.biz.id/n/254336	http://mdn.biz.id/n/254336	PROPN
ijtc-133	500	9	.	.	PUNCT
ijtc-133	501	1	robbins	robbins	PROPN
ijtc-133	501	2	,	,	PUNCT
ijtc-133	501	3	stephen	stephen	PROPN
ijtc-133	501	4	&	&	CCONJ
ijtc-133	501	5	judge	judge	PROPN
ijtc-133	501	6	,	,	PUNCT
ijtc-133	501	7	timothy	timothy	PROPN
ijtc-133	501	8	a.	a.	PROPN
ijtc-133	501	9	(	(	PUNCT
ijtc-133	501	10	2014	2014	NUM
ijtc-133	501	11	)	)	PUNCT
ijtc-133	501	12	.	.	PUNCT
ijtc-133	502	1	essensial	essensial	ADJ
ijtc-133	502	2	of	of	ADP
ijtc-133	502	3	organizational	organizational	ADJ
ijtc-133	502	4	behaviour	behaviour	NOUN
ijtc-133	502	5	.	.	PUNCT
ijtc-133	503	1	twelfth	twelfth	PROPN
ijtc-133	503	2	edition	edition	NOUN
ijtc-133	503	3	.	.	PUNCT
ijtc-133	504	1	usa	usa	PROPN
ijtc-133	504	2	:	:	PUNCT
ijtc-133	504	3	pearson	pearson	PROPN
ijtc-133	504	4	education	education	PROPN
ijtc-133	504	5	.	.	PUNCT
ijtc-133	505	1	robbins	robbins	PROPN
ijtc-133	505	2	,	,	PUNCT
ijtc-133	505	3	stephen	stephen	PROPN
ijtc-133	505	4	p	p	PROPN
ijtc-133	505	5	&	&	CCONJ
ijtc-133	505	6	coulter	coulter	PROPN
ijtc-133	505	7	,	,	PUNCT
ijtc-133	505	8	mary	mary	PROPN
ijtc-133	505	9	.	.	PUNCT
ijtc-133	506	1	(	(	PUNCT
ijtc-133	506	2	2016	2016	NUM
ijtc-133	506	3	)	)	PUNCT
ijtc-133	506	4	.	.	PUNCT
ijtc-133	507	1	management	management	NOUN
ijtc-133	507	2	.	.	PUNCT
ijtc-133	508	1	twelfth	twelfth	PROPN
ijtc-133	508	2	edition	edition	PROPN
ijtc-133	508	3	.	.	PUNCT
ijtc-133	509	1	usa	usa	PROPN
ijtc-133	509	2	:	:	PUNCT
ijtc-133	509	3	pearson	pearson	PROPN
ijtc-133	509	4	education	education	PROPN
ijtc-133	509	5	limited	limit	VERB
ijtc-133	509	6	.	.	PUNCT
ijtc-133	510	1	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	PROPN
ijtc-133	510	2	_	_	DET
ijtc-133	510	3	jypuy	jypuy	PROPN
ijtc-133	510	4	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	PROPN
ijtc-133	510	5	_	_	PRON
ijtc-133	510	6	jypuy	jypuy	PROPN
ijtc-133	510	7	http://mdn.biz.id/n/254336	http://mdn.biz.id/n/254336	PROPN
ijtc-133	510	8	top	top	ADJ
ijtc-133	510	9	management	management	NOUN
ijtc-133	510	10	support	support	NOUN
ijtc-133	510	11	functions	function	NOUN
ijtc-133	510	12	in	in	ADP
ijtc-133	510	13	higher	high	ADJ
ijtc-133	510	14	education	education	NOUN
ijtc-133	510	15	management	management	NOUN
ijtc-133	510	16	accounting	accounting	NOUN
ijtc-133	510	17	information	information	NOUN
ijtc-133	510	18	systems	system	NOUN
ijtc-133	510	19	hertati	hertati	NOUN
ijtc-133	510	20	,	,	PUNCT
ijtc-133	510	21	nazarudin	nazarudin	NOUN
ijtc-133	510	22	,	,	PUNCT
ijtc-133	510	23	&	&	CCONJ
ijtc-133	510	24	fery	fery	PROPN
ijtc-133	510	25	224	224	NUM
ijtc-133	510	26	|	|	ADV
ijtc-133	510	27	ilomata	ilomata	PROPN
ijtc-133	510	28	international	international	ADJ
ijtc-133	510	29	journal	journal	NOUN
ijtc-133	510	30	of	of	ADP
ijtc-133	510	31	tax	tax	PROPN
ijtc-133	510	32	&	&	CCONJ
ijtc-133	510	33	accounting	accounting	PROPN
ijtc-133	510	34	vol	vol	NOUN
ijtc-133	510	35	.	.	PROPN
ijtc-133	510	36	1	1	NUM
ijtc-133	510	37	no	no	NOUN
ijtc-133	510	38	.	.	NOUN
ijtc-133	510	39	4	4	NUM
ijtc-133	510	40	october	october	PROPN
ijtc-133	510	41	2020	2020	NUM
ijtc-133	510	42	syarudin.a	syarudin.a	PROPN
ijtc-133	510	43	&	&	CCONJ
ijtc-133	510	44	hertati	hertati	PROPN
ijtc-133	510	45	,	,	PUNCT
ijtc-133	510	46	l.	l.	PROPN
ijtc-133	510	47	(	(	PUNCT
ijtc-133	510	48	2020	2020	NUM
ijtc-133	510	49	)	)	PUNCT
ijtc-133	510	50	.	.	PUNCT
ijtc-133	511	1	penerapan	penerapan	PROPN
ijtc-133	511	2	human	human	ADJ
ijtc-133	511	3	capital	capital	NOUN
ijtc-133	511	4	,	,	PUNCT
ijtc-133	511	5	kualitas	kualita	NOUN
ijtc-133	511	6	pelayanan	pelayanan	VERB
ijtc-133	511	7	pada	pada	PROPN
ijtc-133	511	8	sistem	sistem	PROPN
ijtc-133	511	9	informasi	informasi	PROPN
ijtc-133	511	10	manajemen	manajeman	NOUN
ijtc-133	511	11	.	.	PUNCT
ijtc-133	512	1	5	5	NUM
ijtc-133	512	2	(	(	PUNCT
ijtc-133	512	3	1	1	NUM
ijtc-133	512	4	)	)	PUNCT
ijtc-133	512	5	31	31	NUM
ijtc-133	512	6	-	-	SYM
ijtc-133	512	7	45	45	NUM
ijtc-133	512	8	.	.	PUNCT
ijtc-133	512	9	safkaur.o	safkaur.o	PROPN
ijtc-133	512	10	,	,	PUNCT
ijtc-133	512	11	&	&	CCONJ
ijtc-133	512	12	herati.l.2020.perubahan	herati.l.2020.perubahan	PROPN
ijtc-133	512	13	striktur	striktur	PROPN
ijtc-133	512	14	modal	modal	NOUN
ijtc-133	512	15	menyebabkan	menyebabkan	X
ijtc-133	512	16	perubahan	perubahan	PROPN
ijtc-133	512	17	struktur	struktur	PROPN
ijtc-133	512	18	modal	modal	NOUN
ijtc-133	512	19	.	.	PUNCT
ijtc-133	513	1	jurnal	jurnal	ADJ
ijtc-133	513	2	ekonomi	ekonomi	PROPN
ijtc-133	513	3	dan	dan	PROPN
ijtc-133	513	4	perbankan	perbankan	PROPN
ijtc-133	513	5	9(2	9(2	NUM
ijtc-133	513	6	)	)	PUNCT
ijtc-133	513	7	94	94	NUM
ijtc-133	513	8	-	-	SYM
ijtc-133	513	9	105	105	NUM
ijtc-133	513	10	.	.	PUNCT
ijtc-133	513	11	stair	stair	NOUN
ijtc-133	513	12	,	,	PUNCT
ijtc-133	513	13	ralph	ralph	PROPN
ijtc-133	513	14	m	m	PROPN
ijtc-133	513	15	&	&	CCONJ
ijtc-133	513	16	reynolds	reynolds	PROPN
ijtc-133	513	17	,	,	PUNCT
ijtc-133	513	18	george	george	PROPN
ijtc-133	513	19	w.	w.	PROPN
ijtc-133	513	20	(	(	PUNCT
ijtc-133	513	21	2012	2012	NUM
ijtc-133	513	22	)	)	PUNCT
ijtc-133	513	23	.	.	PUNCT
ijtc-133	514	1	fundamentals	fundamental	NOUN
ijtc-133	514	2	of	of	ADP
ijtc-133	514	3	information	information	NOUN
ijtc-133	514	4	systems	system	NOUN
ijtc-133	514	5	,	,	PUNCT
ijtc-133	514	6	sixth	sixth	ADJ
ijtc-133	514	7	edition	edition	NOUN
ijtc-133	514	8	.	.	PUNCT
ijtc-133	515	1	usa	usa	PROPN
ijtc-133	515	2	:	:	PUNCT
ijtc-133	515	3	cengage	cengage	PROPN
ijtc-133	515	4	learning	learning	PROPN
ijtc-133	515	5	.	.	PUNCT
ijtc-133	516	1	stair	stair	NOUN
ijtc-133	516	2	,	,	PUNCT
ijtc-133	516	3	ralph	ralph	PROPN
ijtc-133	516	4	m	m	PROPN
ijtc-133	516	5	&	&	CCONJ
ijtc-133	516	6	reynolds	reynolds	PROPN
ijtc-133	516	7	,	,	PUNCT
ijtc-133	516	8	george	george	PROPN
ijtc-133	516	9	w.	w.	PROPN
ijtc-133	516	10	2010	2010	NUM
ijtc-133	516	11	.	.	PUNCT
ijtc-133	517	1	principles	principle	NOUN
ijtc-133	517	2	of	of	ADP
ijtc-133	517	3	information	information	NOUN
ijtc-133	517	4	systems	system	NOUN
ijtc-133	517	5	,	,	PUNCT
ijtc-133	517	6	course	course	NOUN
ijtc-133	517	7	technology	technology	NOUN
ijtc-133	517	8	.	.	PUNCT
ijtc-133	518	1	9th	9th	ADJ
ijtc-133	518	2	editions	edition	NOUN
ijtc-133	518	3	.	.	PUNCT
ijtc-133	519	1	new	new	PROPN
ijtc-133	519	2	york	york	PROPN
ijtc-133	519	3	:	:	PUNCT
ijtc-133	519	4	mc	mc	PROPN
ijtc-133	519	5	-	-	PUNCT
ijtc-133	519	6	graw	graw	NOUN
ijtc-133	519	7	-	-	PUNCT
ijtc-133	519	8	hill	hill	NOUN
ijtc-133	519	9	.	.	PUNCT
ijtc-133	520	1	stare	stare	PROPN
ijtc-133	520	2	,	,	PUNCT
ijtc-133	520	3	aljaz	aljaz	PROPN
ijtc-133	520	4	.	.	PUNCT
ijtc-133	521	1	(	(	PUNCT
ijtc-133	521	2	2011	2011	NUM
ijtc-133	521	3	)	)	PUNCT
ijtc-133	521	4	.	.	PUNCT
ijtc-133	522	1	the	the	DET
ijtc-133	522	2	impact	impact	NOUN
ijtc-133	522	3	of	of	ADP
ijtc-133	522	4	the	the	DET
ijtc-133	522	5	organisational	organisational	ADJ
ijtc-133	522	6	structure	structure	NOUN
ijtc-133	522	7	and	and	CCONJ
ijtc-133	522	8	project	project	NOUN
ijtc-133	522	9	organisational	organisational	ADJ
ijtc-133	522	10	culture	culture	NOUN
ijtc-133	522	11	on	on	ADP
ijtc-133	522	12	project	project	NOUN
ijtc-133	522	13	performance	performance	NOUN
ijtc-133	522	14	in	in	ADP
ijtc-133	522	15	slovenian	slovenian	ADJ
ijtc-133	522	16	enterprises	enterprise	NOUN
ijtc-133	522	17	.	.	PUNCT
ijtc-133	523	1	management	management	NOUN
ijtc-133	523	2	.	.	PUNCT
ijtc-133	524	1	16	16	NUM
ijtc-133	524	2	(	(	PUNCT
ijtc-133	524	3	2)1	2)1	NUM
ijtc-133	524	4	-	-	SYM
ijtc-133	524	5	22	22	NUM
ijtc-133	524	6	.	.	PUNCT
ijtc-133	525	1	schwalbe	schwalbe	NOUN
ijtc-133	525	2	,	,	PUNCT
ijtc-133	525	3	kathy	kathy	PROPN
ijtc-133	525	4	.	.	PUNCT
ijtc-133	525	5	(	(	PUNCT
ijtc-133	525	6	2006	2006	NUM
ijtc-133	525	7	)	)	PUNCT
ijtc-133	525	8	.	.	PUNCT
ijtc-133	526	1	introduction	introduction	NOUN
ijtc-133	526	2	to	to	PART
ijtc-133	526	3	project	project	NOUN
ijtc-133	526	4	management	management	NOUN
ijtc-133	526	5	.	.	PUNCT
ijtc-133	527	1	course	course	NOUN
ijtc-133	527	2	technology	technology	PROPN
ijtc-133	527	3	thomson	thomson	PROPN
ijtc-133	527	4	learning	learning	PROPN
ijtc-133	527	5	.	.	PUNCT
ijtc-133	528	1	inc	inc	PROPN
ijtc-133	528	2	.	.	PROPN
ijtc-133	528	3	usa	usa	PROPN
ijtc-133	528	4	:	:	PUNCT
ijtc-133	528	5	cengage	cengage	PROPN
ijtc-133	528	6	learning	learning	PROPN
ijtc-133	528	7	,	,	PUNCT
ijtc-133	528	8	inc	inc	PROPN
ijtc-133	528	9	.	.	PROPN
ijtc-133	528	10	boston	boston	PROPN
ijtc-133	528	11	,	,	PUNCT
ijtc-133	528	12	massachussetts	massachussetts	PROPN
ijtc-133	528	13	.	.	PROPN
ijtc-133	528	14	romney	romney	PROPN
ijtc-133	528	15	,	,	PUNCT
ijtc-133	528	16	marshall	marshall	PROPN
ijtc-133	528	17	b.	b.	PROPN
ijtc-133	528	18	&	&	CCONJ
ijtc-133	528	19	steinbart	steinbart	PROPN
ijtc-133	528	20	,	,	PUNCT
ijtc-133	528	21	paul	paul	PROPN
ijtc-133	528	22	j.	j.	PROPN
ijtc-133	528	23	(	(	PUNCT
ijtc-133	528	24	2015	2015	NUM
ijtc-133	528	25	)	)	PUNCT
ijtc-133	528	26	.	.	PUNCT
ijtc-133	529	1	accounting	account	VERB
ijtc-133	529	2	information	information	NOUN
ijtc-133	529	3	systems	system	NOUN
ijtc-133	529	4	.	.	PUNCT
ijtc-133	530	1	global	global	ADJ
ijtc-133	530	2	edition	edition	PROPN
ijtc-133	530	3	.	.	PUNCT
ijtc-133	531	1	thirteenth	thirteenth	PROPN
ijtc-133	531	2	edition	edition	PROPN
ijtc-133	531	3	.	.	PUNCT
ijtc-133	532	1	usa	usa	PROPN
ijtc-133	532	2	:	:	PUNCT
ijtc-133	532	3	pearson	pearson	PROPN
ijtc-133	532	4	education	education	PROPN
ijtc-133	532	5	limited	limit	VERB
ijtc-133	532	6	.	.	PUNCT
ijtc-133	533	1	satria	satria	PROPN
ijtc-133	533	2	.	.	PUNCT
ijtc-133	533	3	(	(	PUNCT
ijtc-133	533	4	2020	2020	NUM
ijtc-133	533	5	)	)	PUNCT
ijtc-133	533	6	.	.	PUNCT
ijtc-133	534	1	gaji	gaji	PROPN
ijtc-133	534	2	dosen	dosen	PROPN
ijtc-133	534	3	di	di	PROPN
ijtc-133	534	4	jakarta	jakarta	PROPN
ijtc-133	534	5	tidak	tidak	PROPN
ijtc-133	534	6	dibayar	dibayar	PROPN
ijtc-133	534	7	selama	selama	PROPN
ijtc-133	534	8	tahun	tahun	PROPN
ijtc-133	534	9	2020	2020	NUM
ijtc-133	534	10	.	.	PUNCT
ijtc-133	535	1	https://www	https://www	PROPN
ijtc-133	535	2	.	.	PUNCT
ijtc-133	535	3	kompasiana.com/satriasolosolo8548/5ee89178d541df76cd313fa3/suramnya-kualitaspendidikan-tinggi-di-jakarta	kompasiana.com/satriasolosolo8548/5ee89178d541df76cd313fa3/suramnya-kualitaspendidikan-tinggi-di-jakarta	PROPN
ijtc-133	535	4	.	.	PUNCT
ijtc-133	536	1	schermerhorn	schermerhorn	ADJ
ijtc-133	536	2	,	,	PUNCT
ijtc-133	536	3	john	john	PROPN
ijtc-133	536	4	r.	r.	PROPN
ijtc-133	536	5	(	(	PUNCT
ijtc-133	536	6	2011	2011	NUM
ijtc-133	536	7	)	)	PUNCT
ijtc-133	536	8	.	.	PUNCT
ijtc-133	537	1	introduction	introduction	NOUN
ijtc-133	537	2	to	to	ADP
ijtc-133	537	3	managament	managament	PROPN
ijtc-133	537	4	.	.	PUNCT
ijtc-133	538	1	11th	11th	ADJ
ijtc-133	538	2	edition	edition	PROPN
ijtc-133	538	3	.	.	PUNCT
ijtc-133	539	1	2011	2011	NUM
ijtc-133	539	2	.	.	PUNCT
ijtc-133	540	1	asia	asia	PROPN
ijtc-133	540	2	:	:	PUNCT
ijtc-133	541	1	john	john	PROPN
ijtc-133	541	2	wiley	wiley	PROPN
ijtc-133	541	3	&	&	CCONJ
ijtc-133	541	4	sons	son	NOUN
ijtc-133	541	5	.	.	PUNCT
ijtc-133	542	1	sharma	sharma	PROPN
ijtc-133	542	2	,	,	PUNCT
ijtc-133	542	3	rajeev	rajeev	PROPN
ijtc-133	542	4	&	&	CCONJ
ijtc-133	542	5	yetton	yetton	PROPN
ijtc-133	542	6	,	,	PUNCT
ijtc-133	542	7	philip	philip	PROPN
ijtc-133	542	8	.	.	PUNCT
ijtc-133	543	1	(	(	PUNCT
ijtc-133	543	2	2003	2003	NUM
ijtc-133	543	3	)	)	PUNCT
ijtc-133	543	4	.	.	PUNCT
ijtc-133	544	1	the	the	DET
ijtc-133	544	2	contingent	contingent	ADJ
ijtc-133	544	3	effect	effect	NOUN
ijtc-133	544	4	of	of	ADP
ijtc-133	544	5	management	management	NOUN
ijtc-133	544	6	support	support	NOUN
ijtc-133	544	7	and	and	CCONJ
ijtc-133	544	8	task	task	NOUN
ijtc-133	544	9	interdependence	interdependence	NOUN
ijtc-133	544	10	on	on	ADP
ijtc-133	544	11	successful	successful	ADJ
ijtc-133	544	12	information	information	NOUN
ijtc-133	544	13	systems	system	NOUN
ijtc-133	544	14	implementation	implementation	NOUN
ijtc-133	544	15	.	.	PUNCT
ijtc-133	545	1	mis	mis	PROPN
ijtc-133	545	2	quartely	quartely	ADV
ijtc-133	545	3	.	.	PUNCT
ijtc-133	546	1	vol	vol	NOUN
ijtc-133	546	2	.	.	PROPN
ijtc-133	547	1	27	27	NUM
ijtc-133	547	2	no	no	NOUN
ijtc-133	547	3	.	.	NOUN
ijtc-133	548	1	4	4	NUM
ijtc-133	548	2	.	.	NUM
ijtc-133	548	3	susanto	susanto	NOUN
ijtc-133	548	4	.	.	PUNCT
ijtc-133	549	1	(	(	PUNCT
ijtc-133	549	2	2013	2013	NUM
ijtc-133	549	3	)	)	PUNCT
ijtc-133	549	4	.	.	PUNCT
ijtc-133	550	1	sistem	sistem	PROPN
ijtc-133	550	2	informasi	informasi	PROPN
ijtc-133	550	3	akuntansi	akuntansi	PROPN
ijtc-133	550	4	,	,	PUNCT
ijtc-133	550	5	struktur	struktur	NOUN
ijtc-133	550	6	-	-	PUNCT
ijtc-133	550	7	pengendalian	pengendalian	ADJ
ijtc-133	550	8	-	-	PUNCT
ijtc-133	550	9	resiko	resiko	NOUN
ijtc-133	550	10	-	-	PUNCT
ijtc-133	550	11	pengembangan	pengembangan	NOUN
ijtc-133	550	12	.	.	PUNCT
ijtc-133	551	1	bandung	bandung	NOUN
ijtc-133	551	2	:	:	PUNCT
ijtc-133	552	1	lingga	lingga	PROPN
ijtc-133	552	2	jaya	jaya	PROPN
ijtc-133	552	3	.	.	PUNCT
ijtc-133	552	4	sylvester	sylvester	PROPN
ijtc-133	552	5	,	,	PUNCT
ijtc-133	552	6	delton	delton	PROPN
ijtc-133	552	7	.	.	PUNCT
ijtc-133	553	1	(	(	PUNCT
ijtc-133	553	2	2011	2011	NUM
ijtc-133	553	3	)	)	PUNCT
ijtc-133	553	4	.	.	PUNCT
ijtc-133	554	1	iso-38500	iso-38500	NOUN
ijtc-133	554	2	-	-	PUNCT
ijtc-133	554	3	why	why	SCONJ
ijtc-133	554	4	another	another	DET
ijtc-133	554	5	standards	standard	NOUN
ijtc-133	554	6	?	?	PUNCT
ijtc-133	554	7	.	.	PUNCT
ijtc-133	555	1	discussion	discussion	NOUN
ijtc-133	555	2	area	area	NOUN
ijtc-133	555	3	of	of	ADP
ijtc-133	555	4	the	the	DET
ijtc-133	555	5	cobit	cobit	NOUN
ijtc-133	555	6	–	–	PUNCT
ijtc-133	555	7	use	use	VERB
ijtc-133	555	8	it	it	PRON
ijtc-133	555	9	effectively	effectively	ADV
ijtc-133	555	10	.	.	PUNCT
ijtc-133	556	1	vol	vol	NOUN
ijtc-133	556	2	2	2	NUM
ijtc-133	556	3	.	.	NOUN
ijtc-133	556	4	2011	2011	NUM
ijtc-133	556	5	.	.	PUNCT
ijtc-133	557	1	o’brien	o’brien	PROPN
ijtc-133	557	2	,	,	PUNCT
ijtc-133	557	3	james	james	PROPN
ijtc-133	557	4	a.	a.	PROPN
ijtc-133	557	5	&	&	CCONJ
ijtc-133	557	6	marakas	marakas	PROPN
ijtc-133	557	7	,	,	PUNCT
ijtc-133	557	8	george	george	PROPN
ijtc-133	557	9	m.	m.	NOUN
ijtc-133	557	10	(	(	PUNCT
ijtc-133	557	11	2011	2011	NUM
ijtc-133	557	12	)	)	PUNCT
ijtc-133	557	13	.	.	PUNCT
ijtc-133	558	1	management	management	NOUN
ijtc-133	558	2	information	information	NOUN
ijtc-133	558	3	systems	system	NOUN
ijtc-133	558	4	.	.	PUNCT
ijtc-133	559	1	tenth	tenth	ADJ
ijtc-133	559	2	edition	edition	NOUN
ijtc-133	559	3	.	.	PUNCT
ijtc-133	560	1	new	new	PROPN
ijtc-133	560	2	york	york	PROPN
ijtc-133	560	3	:	:	PUNCT
ijtc-133	560	4	mcgraw	mcgraw	PROPN
ijtc-133	560	5	-	-	PUNCT
ijtc-133	560	6	hill	hill	PROPN
ijtc-133	560	7	irwin	irwin	PROPN
ijtc-133	560	8	.	.	PUNCT
ijtc-133	561	1	olson	olson	PROPN
ijtc-133	561	2	,	,	PUNCT
ijtc-133	561	3	l.	l.	PROPN
ijtc-133	561	4	david	david	PROPN
ijtc-133	561	5	.	.	PUNCT
ijtc-133	562	1	(	(	PUNCT
ijtc-133	562	2	2004	2004	NUM
ijtc-133	562	3	)	)	PUNCT
ijtc-133	562	4	.	.	PUNCT
ijtc-133	563	1	introduction	introduction	NOUN
ijtc-133	563	2	to	to	ADP
ijtc-133	563	3	information	information	NOUN
ijtc-133	563	4	system	system	NOUN
ijtc-133	563	5	project	project	NOUN
ijtc-133	563	6	management	management	NOUN
ijtc-133	563	7	.	.	PUNCT
ijtc-133	564	1	second	second	ADJ
ijtc-133	564	2	edition	edition	NOUN
ijtc-133	564	3	.	.	PUNCT
ijtc-133	565	1	north	north	PROPN
ijtc-133	565	2	america	america	PROPN
ijtc-133	565	3	.	.	PUNCT
ijtc-133	566	1	mc	mc	PROPN
ijtc-133	566	2	graw	graw	PROPN
ijtc-133	566	3	hill	hill	PROPN
ijtc-133	566	4	.	.	PUNCT
ijtc-133	567	1	wheelen	wheelen	PROPN
ijtc-133	567	2	l.thomas	l.thomas	PROPN
ijtc-133	567	3	&	&	CCONJ
ijtc-133	567	4	hunger	hunger	NOUN
ijtc-133	567	5	,	,	PUNCT
ijtc-133	567	6	j.	j.	PROPN
ijtc-133	567	7	davis	davis	PROPN
ijtc-133	567	8	.	.	PUNCT
ijtc-133	568	1	(	(	PUNCT
ijtc-133	568	2	2010	2010	NUM
ijtc-133	568	3	)	)	PUNCT
ijtc-133	568	4	.	.	PUNCT
ijtc-133	569	1	strategic	strategic	ADJ
ijtc-133	569	2	management	management	NOUN
ijtc-133	569	3	and	and	CCONJ
ijtc-133	569	4	business	business	NOUN
ijtc-133	569	5	policy	policy	NOUN
ijtc-133	569	6	:	:	PUNCT
ijtc-133	569	7	achieving	achieve	VERB
ijtc-133	569	8	sustainability	sustainability	NOUN
ijtc-133	569	9	.	.	PUNCT
ijtc-133	570	1	twelfth	twelfth	PROPN
ijtc-133	570	2	edition	edition	NOUN
ijtc-133	570	3	.	.	PUNCT
ijtc-133	571	1	new	new	PROPN
ijtc-133	571	2	jersey	jersey	PROPN
ijtc-133	571	3	:	:	PUNCT
ijtc-133	571	4	pearson	pearson	PROPN
ijtc-133	571	5	education	education	PROPN
ijtc-133	571	6	,	,	PUNCT
ijtc-133	571	7	inc	inc	PROPN
ijtc-133	571	8	.	.	PROPN
ijtc-133	571	9	publishing	publish	VERB
ijtc-133	571	10	as	as	ADP
ijtc-133	571	11	prentice	prentice	NOUN
ijtc-133	571	12	hall	hall	PROPN
ijtc-133	571	13	.	.	PUNCT
ijtc-133	572	1	one	one	NUM
ijtc-133	572	2	lake	lake	PROPN
ijtc-133	572	3	street	street	PROPN
ijtc-133	572	4	,	,	PUNCT
ijtc-133	572	5	upper	upper	ADJ
ijtc-133	572	6	saddle	saddle	NOUN
ijtc-133	572	7	river	river	NOUN
ijtc-133	572	8	.	.	PUNCT
ijtc-133	573	1	wilkinson	wilkinson	PROPN
ijtc-133	573	2	,	,	PUNCT
ijtc-133	573	3	joseph	joseph	PROPN
ijtc-133	573	4	w.	w.	PROPN
ijtc-133	573	5	,	,	PUNCT
ijtc-133	573	6	cerullo	cerullo	PROPN
ijtc-133	573	7	,	,	PUNCT
ijtc-133	573	8	michael	michael	PROPN
ijtc-133	573	9	j.	j.	PROPN
ijtc-133	573	10	,	,	PUNCT
ijtc-133	573	11	raval	raval	PROPN
ijtc-133	573	12	,	,	PUNCT
ijtc-133	573	13	vasant	vasant	PROPN
ijtc-133	573	14	&	&	CCONJ
ijtc-133	573	15	bernard	bernard	PROPN
ijtc-133	573	16	wong	wong	PROPN
ijtc-133	573	17	on	on	ADP
ijtc-133	573	18	wing	wing	NOUN
ijtc-133	573	19	.	.	PUNCT
ijtc-133	574	1	(	(	PUNCT
ijtc-133	574	2	2000	2000	NUM
ijtc-133	574	3	)	)	PUNCT
ijtc-133	574	4	.	.	PUNCT
ijtc-133	575	1	accounting	accounting	NOUN
ijtc-133	575	2	information	information	NOUN
ijtc-133	575	3	systems	system	NOUN
ijtc-133	575	4	essential	essential	ADJ
ijtc-133	575	5	concepts	concept	NOUN
ijtc-133	575	6	and	and	CCONJ
ijtc-133	575	7	applications	application	NOUN
ijtc-133	575	8	.	.	PUNCT
ijtc-133	576	1	fourth	fourth	PROPN
ijtc-133	576	2	edition	edition	PROPN
ijtc-133	576	3	.	.	PUNCT
ijtc-133	577	1	usa	usa	PROPN
ijtc-133	577	2	:	:	PUNCT
ijtc-133	578	1	john	john	PROPN
ijtc-133	578	2	wiley	wiley	PROPN
ijtc-133	578	3	and	and	CCONJ
ijtc-133	578	4	sons	sons	PROPN
ijtc-133	578	5	inc	inc	PROPN
ijtc-133	578	6	.	.	PROPN
ijtc-133	578	7	zaki	zaki	PROPN
ijtc-133	578	8	.	.	PUNCT
ijtc-133	579	1	a.	a.	NOUN
ijtc-133	579	2	(	(	PUNCT
ijtc-133	579	3	2020	2020	NUM
ijtc-133	579	4	)	)	PUNCT
ijtc-133	579	5	.	.	PUNCT
ijtc-133	580	1	nasib	nasib	PROPN
ijtc-133	580	2	dosen	dosen	PROPN
ijtc-133	580	3	swasta	swasta	PROPN
ijtc-133	580	4	di	di	PROPN
ijtc-133	580	5	tengah	tengah	PROPN
ijtc-133	580	6	covid-19	covid-19	PROPN
ijtc-133	580	7	:	:	PUNCT
ijtc-133	580	8	gaji	gaji	PROPN
ijtc-133	580	9	minim	minim	PROPN
ijtc-133	580	10	dan	dan	PROPN
ijtc-133	580	11	terancam	terancam	PROPN
ijtc-133	580	12	tak	tak	PROPN
ijtc-133	580	13	dibayar	dibayar	PROPN
ijtc-133	580	14	.	.	PUNCT
ijtc-133	581	1	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19gaji-minim-dan-terancam-tak-dibayar	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19gaji-minim-dan-terancam-tak-dibayar	VERB