id	sid	tid	token	lemma	pos
ijtc-1548	1	1	the	the	DET
ijtc-1548	1	2	illomata	illomata	PROPN
ijtc-1548	1	3	international	international	PROPN
ijtc-1548	1	4	journal	journal	PROPN
ijtc-1548	1	5	of	of	ADP
ijtc-1548	1	6	management	management	NOUN
ijtc-1548	1	7	ilomata	ilomata	PROPN
ijtc-1548	1	8	international	international	ADJ
ijtc-1548	1	9	journal	journal	NOUN
ijtc-1548	1	10	of	of	ADP
ijtc-1548	1	11	tax	tax	PROPN
ijtc-1548	1	12	&	&	CCONJ
ijtc-1548	1	13	accounting	account	VERB
ijtc-1548	1	14	p	p	PROPN
ijtc-1548	1	15	-	-	PUNCT
ijtc-1548	1	16	issn	issn	NOUN
ijtc-1548	1	17	:	:	PUNCT
ijtc-1548	1	18	2714	2714	NUM
ijtc-1548	1	19	-	-	SYM
ijtc-1548	1	20	9838	9838	NUM
ijtc-1548	1	21	;	;	PUNCT
ijtc-1548	1	22	e	e	X
ijtc-1548	1	23	-	-	PUNCT
ijtc-1548	1	24	issn	issn	NOUN
ijtc-1548	1	25	:	:	PUNCT
ijtc-1548	1	26	2714	2714	NUM
ijtc-1548	1	27	-	-	SYM
ijtc-1548	1	28	9846	9846	NUM
ijtc-1548	1	29	volume	volume	NOUN
ijtc-1548	1	30	5	5	NUM
ijtc-1548	1	31	,	,	PUNCT
ijtc-1548	1	32	issue	issue	NOUN
ijtc-1548	1	33	4	4	NUM
ijtc-1548	1	34	,	,	PUNCT
ijtc-1548	1	35	october	october	PROPN
ijtc-1548	1	36	2024	2024	NUM
ijtc-1548	1	37	page	page	NOUN
ijtc-1548	1	38	no	no	NOUN
ijtc-1548	1	39	.	.	NOUN
ijtc-1548	1	40	1	1	NUM
ijtc-1548	1	41	-	-	SYM
ijtc-1548	1	42	20	20	NUM
ijtc-1548	1	43	1	1	NUM
ijtc-1548	1	44	|	|	NOUN
ijtc-1548	1	45	ilomata	ilomata	PROPN
ijtc-1548	1	46	international	international	ADJ
ijtc-1548	1	47	journal	journal	NOUN
ijtc-1548	1	48	of	of	ADP
ijtc-1548	1	49	tax	tax	PROPN
ijtc-1548	1	50	&	&	CCONJ
ijtc-1548	1	51	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	1	52	assessing	assess	VERB
ijtc-1548	1	53	impression	impression	NOUN
ijtc-1548	1	54	management	management	NOUN
ijtc-1548	1	55	in	in	ADP
ijtc-1548	1	56	south	south	ADJ
ijtc-1548	1	57	african	african	ADJ
ijtc-1548	1	58	district	district	NOUN
ijtc-1548	1	59	municipalities	municipality	NOUN
ijtc-1548	1	60	’	'	PUNCT
ijtc-1548	1	61	annual	annual	ADJ
ijtc-1548	1	62	reports	report	NOUN
ijtc-1548	1	63	:	:	PUNCT
ijtc-1548	1	64	a	a	DET
ijtc-1548	1	65	textual	textual	ADJ
ijtc-1548	1	66	characteristics	characteristic	NOUN
ijtc-1548	1	67	analysis	analysis	NOUN
ijtc-1548	1	68	of	of	ADP
ijtc-1548	1	69	mayor	mayor	NOUN
ijtc-1548	1	70	’s	’s	PART
ijtc-1548	1	71	foreword	foreword	PROPN
ijtc-1548	1	72	masibulele	masibulele	PROPN
ijtc-1548	1	73	phesa1	phesa1	NOUN
ijtc-1548	1	74	,	,	PUNCT
ijtc-1548	1	75	sithandiwe	sithandiwe	NOUN
ijtc-1548	1	76	mgoyana2	mgoyana2	NOUN
ijtc-1548	1	77	1university	1university	NUM
ijtc-1548	1	78	of	of	ADP
ijtc-1548	1	79	kwazulu	kwazulu	PROPN
ijtc-1548	1	80	natal	natal	PROPN
ijtc-1548	1	81	,	,	PUNCT
ijtc-1548	1	82	south	south	PROPN
ijtc-1548	1	83	africa	africa	PROPN
ijtc-1548	1	84	2university	2university	PROPN
ijtc-1548	1	85	of	of	ADP
ijtc-1548	1	86	south	south	PROPN
ijtc-1548	1	87	africa	africa	PROPN
ijtc-1548	1	88	,	,	PUNCT
ijtc-1548	1	89	south	south	PROPN
ijtc-1548	1	90	africa	africa	PROPN
ijtc-1548	1	91	correspondent	correspondent	NOUN
ijtc-1548	1	92	:	:	PUNCT
ijtc-1548	1	93	phesam@ukzn.ac.za1	phesam@ukzn.ac.za1	PROPN
ijtc-1548	1	94	received	receive	VERB
ijtc-1548	1	95	:	:	PUNCT
ijtc-1548	1	96	september	september	PROPN
ijtc-1548	1	97	1	1	NUM
ijtc-1548	1	98	,	,	PUNCT
ijtc-1548	1	99	2024	2024	NUM
ijtc-1548	1	100	accepted	accept	VERB
ijtc-1548	1	101	:	:	PUNCT
ijtc-1548	1	102	october	october	PROPN
ijtc-1548	1	103	5	5	NUM
ijtc-1548	1	104	,	,	PUNCT
ijtc-1548	1	105	2024	2024	NUM
ijtc-1548	1	106	published	publish	VERB
ijtc-1548	1	107	:	:	PUNCT
ijtc-1548	1	108	october	october	PROPN
ijtc-1548	1	109	31	31	NUM
ijtc-1548	1	110	,	,	PUNCT
ijtc-1548	1	111	2024	2024	NUM
ijtc-1548	1	112	citation	citation	NOUN
ijtc-1548	1	113	:	:	PUNCT
ijtc-1548	1	114	phesa	phesa	NOUN
ijtc-1548	1	115	,	,	PUNCT
ijtc-1548	1	116	m.	m.	NOUN
ijtc-1548	1	117	,	,	PUNCT
ijtc-1548	1	118	mgoyana	mgoyana	PROPN
ijtc-1548	1	119	,	,	PUNCT
ijtc-1548	1	120	s.	s.	PROPN
ijtc-1548	1	121	(	(	PUNCT
ijtc-1548	1	122	2024	2024	NUM
ijtc-1548	1	123	)	)	PUNCT
ijtc-1548	1	124	.	.	PUNCT
ijtc-1548	2	1	assessing	assess	VERB
ijtc-1548	2	2	impression	impression	NOUN
ijtc-1548	2	3	management	management	NOUN
ijtc-1548	2	4	in	in	ADP
ijtc-1548	2	5	south	south	ADJ
ijtc-1548	2	6	african	african	ADJ
ijtc-1548	2	7	district	district	NOUN
ijtc-1548	2	8	municipalities	municipality	NOUN
ijtc-1548	2	9	’	'	PUNCT
ijtc-1548	2	10	annual	annual	ADJ
ijtc-1548	2	11	reports	report	NOUN
ijtc-1548	2	12	:	:	PUNCT
ijtc-1548	2	13	a	a	DET
ijtc-1548	2	14	textual	textual	ADJ
ijtc-1548	2	15	characteristics	characteristic	NOUN
ijtc-1548	2	16	analysis	analysis	NOUN
ijtc-1548	2	17	of	of	ADP
ijtc-1548	2	18	mayor	mayor	NOUN
ijtc-1548	2	19	’s	’s	PART
ijtc-1548	2	20	foreword	foreword	PROPN
ijtc-1548	2	21	.	.	PUNCT
ijtc-1548	3	1	ilomata	ilomata	PROPN
ijtc-1548	3	2	international	international	ADJ
ijtc-1548	3	3	journal	journal	NOUN
ijtc-1548	3	4	of	of	ADP
ijtc-1548	3	5	tax	tax	NOUN
ijtc-1548	3	6	and	and	CCONJ
ijtc-1548	3	7	accounting	accounting	NOUN
ijtc-1548	3	8	,	,	PUNCT
ijtc-1548	3	9	5(4	5(4	NUM
ijtc-1548	3	10	)	)	PUNCT
ijtc-1548	3	11	,	,	PUNCT
ijtc-1548	3	12	90	90	NUM
ijtc-1548	3	13	-	-	SYM
ijtc-1548	3	14	109	109	NUM
ijtc-1548	3	15	.	.	PUNCT
ijtc-1548	4	1	https://doi.org/10.61194/ijtc.v5i4.1548	https://doi.org/10.61194/ijtc.v5i4.1548	NOUN
ijtc-1548	4	2	abstract	abstract	ADJ
ijtc-1548	4	3	:	:	PUNCT
ijtc-1548	4	4	the	the	DET
ijtc-1548	4	5	study	study	NOUN
ijtc-1548	4	6	delves	delve	VERB
ijtc-1548	4	7	into	into	ADP
ijtc-1548	4	8	the	the	DET
ijtc-1548	4	9	strategic	strategic	ADJ
ijtc-1548	4	10	use	use	NOUN
ijtc-1548	4	11	of	of	ADP
ijtc-1548	4	12	impression	impression	NOUN
ijtc-1548	4	13	management	management	NOUN
ijtc-1548	4	14	within	within	ADP
ijtc-1548	4	15	south	south	ADJ
ijtc-1548	4	16	african	african	ADJ
ijtc-1548	4	17	district	district	NOUN
ijtc-1548	4	18	municipalities	municipality	NOUN
ijtc-1548	4	19	,	,	PUNCT
ijtc-1548	4	20	examining	examine	VERB
ijtc-1548	4	21	how	how	SCONJ
ijtc-1548	4	22	this	this	DET
ijtc-1548	4	23	phenomenon	phenomenon	NOUN
ijtc-1548	4	24	manifests	manifest	VERB
ijtc-1548	4	25	in	in	ADP
ijtc-1548	4	26	their	their	PRON
ijtc-1548	4	27	annual	annual	ADJ
ijtc-1548	4	28	reports	report	NOUN
ijtc-1548	4	29	,	,	PUNCT
ijtc-1548	4	30	particularly	particularly	ADV
ijtc-1548	4	31	in	in	ADP
ijtc-1548	4	32	the	the	DET
ijtc-1548	4	33	mayor	mayor	NOUN
ijtc-1548	4	34	’s	’s	PART
ijtc-1548	4	35	foreword	foreword	PROPN
ijtc-1548	4	36	.	.	PUNCT
ijtc-1548	5	1	these	these	DET
ijtc-1548	5	2	forewords	foreword	NOUN
ijtc-1548	5	3	,	,	PUNCT
ijtc-1548	5	4	being	be	AUX
ijtc-1548	5	5	the	the	DET
ijtc-1548	5	6	first	first	ADJ
ijtc-1548	5	7	statement	statement	NOUN
ijtc-1548	5	8	in	in	ADP
ijtc-1548	5	9	the	the	DET
ijtc-1548	5	10	annual	annual	ADJ
ijtc-1548	5	11	report	report	NOUN
ijtc-1548	5	12	,	,	PUNCT
ijtc-1548	5	13	often	often	ADV
ijtc-1548	5	14	employ	employ	VERB
ijtc-1548	5	15	opportunistic	opportunistic	ADJ
ijtc-1548	5	16	and	and	CCONJ
ijtc-1548	5	17	overly	overly	ADV
ijtc-1548	5	18	optimistic	optimistic	ADJ
ijtc-1548	5	19	language	language	NOUN
ijtc-1548	5	20	that	that	PRON
ijtc-1548	5	21	can	can	AUX
ijtc-1548	5	22	obscure	obscure	VERB
ijtc-1548	5	23	the	the	DET
ijtc-1548	5	24	true	true	ADJ
ijtc-1548	5	25	state	state	NOUN
ijtc-1548	5	26	of	of	ADP
ijtc-1548	5	27	municipal	municipal	ADJ
ijtc-1548	5	28	performance	performance	NOUN
ijtc-1548	5	29	,	,	PUNCT
ijtc-1548	5	30	creating	create	VERB
ijtc-1548	5	31	ambiguity	ambiguity	NOUN
ijtc-1548	5	32	for	for	ADP
ijtc-1548	5	33	the	the	DET
ijtc-1548	5	34	public	public	NOUN
ijtc-1548	5	35	.	.	PUNCT
ijtc-1548	6	1	using	use	VERB
ijtc-1548	6	2	quantitative	quantitative	ADJ
ijtc-1548	6	3	content	content	NOUN
ijtc-1548	6	4	analysis	analysis	NOUN
ijtc-1548	6	5	,	,	PUNCT
ijtc-1548	6	6	the	the	DET
ijtc-1548	6	7	research	research	NOUN
ijtc-1548	6	8	scrutinized	scrutinize	VERB
ijtc-1548	6	9	annual	annual	ADJ
ijtc-1548	6	10	reports	report	NOUN
ijtc-1548	6	11	from	from	ADP
ijtc-1548	6	12	a	a	DET
ijtc-1548	6	13	sample	sample	NOUN
ijtc-1548	6	14	of	of	ADP
ijtc-1548	6	15	34	34	NUM
ijtc-1548	6	16	district	district	NOUN
ijtc-1548	6	17	municipalities	municipality	NOUN
ijtc-1548	6	18	.	.	PUNCT
ijtc-1548	7	1	the	the	DET
ijtc-1548	7	2	findings	finding	NOUN
ijtc-1548	7	3	revealed	reveal	VERB
ijtc-1548	7	4	significant	significant	ADJ
ijtc-1548	7	5	evidence	evidence	NOUN
ijtc-1548	7	6	of	of	ADP
ijtc-1548	7	7	impression	impression	NOUN
ijtc-1548	7	8	management	management	NOUN
ijtc-1548	7	9	tactics	tactic	NOUN
ijtc-1548	7	10	.	.	PUNCT
ijtc-1548	8	1	notably	notably	ADV
ijtc-1548	8	2	,	,	PUNCT
ijtc-1548	8	3	non	non	ADJ
ijtc-1548	8	4	-	-	ADJ
ijtc-1548	8	5	performing	performing	ADJ
ijtc-1548	8	6	municipalities	municipality	NOUN
ijtc-1548	8	7	tended	tend	VERB
ijtc-1548	8	8	to	to	PART
ijtc-1548	8	9	produce	produce	VERB
ijtc-1548	8	10	lengthier	lengthy	ADJ
ijtc-1548	8	11	mayor	mayor	NOUN
ijtc-1548	8	12	’s	’s	PART
ijtc-1548	8	13	forewords	foreword	NOUN
ijtc-1548	8	14	compared	compare	VERB
ijtc-1548	8	15	to	to	ADP
ijtc-1548	8	16	their	their	PRON
ijtc-1548	8	17	performing	perform	VERB
ijtc-1548	8	18	counterparts	counterpart	NOUN
ijtc-1548	8	19	.	.	PUNCT
ijtc-1548	9	1	both	both	DET
ijtc-1548	9	2	categories	category	NOUN
ijtc-1548	9	3	frequently	frequently	ADV
ijtc-1548	9	4	employed	employ	VERB
ijtc-1548	9	5	passive	passive	ADJ
ijtc-1548	9	6	constructions	construction	NOUN
ijtc-1548	9	7	and	and	CCONJ
ijtc-1548	9	8	personalized	personalized	ADJ
ijtc-1548	9	9	references	reference	NOUN
ijtc-1548	9	10	,	,	PUNCT
ijtc-1548	9	11	aiming	aim	VERB
ijtc-1548	9	12	to	to	PART
ijtc-1548	9	13	shape	shape	VERB
ijtc-1548	9	14	perceptions	perception	NOUN
ijtc-1548	9	15	and	and	CCONJ
ijtc-1548	9	16	claim	claim	VERB
ijtc-1548	9	17	credit	credit	NOUN
ijtc-1548	9	18	selectively	selectively	ADV
ijtc-1548	9	19	.	.	PUNCT
ijtc-1548	10	1	by	by	ADP
ijtc-1548	10	2	shedding	shed	VERB
ijtc-1548	10	3	light	light	NOUN
ijtc-1548	10	4	on	on	ADP
ijtc-1548	10	5	these	these	DET
ijtc-1548	10	6	practices	practice	NOUN
ijtc-1548	10	7	,	,	PUNCT
ijtc-1548	10	8	the	the	DET
ijtc-1548	10	9	study	study	NOUN
ijtc-1548	10	10	adds	add	VERB
ijtc-1548	10	11	to	to	ADP
ijtc-1548	10	12	the	the	DET
ijtc-1548	10	13	growing	grow	VERB
ijtc-1548	10	14	discourse	discourse	NOUN
ijtc-1548	10	15	on	on	ADP
ijtc-1548	10	16	transparency	transparency	NOUN
ijtc-1548	10	17	in	in	ADP
ijtc-1548	10	18	local	local	ADJ
ijtc-1548	10	19	governance	governance	NOUN
ijtc-1548	10	20	.	.	PUNCT
ijtc-1548	11	1	it	it	PRON
ijtc-1548	11	2	underscores	underscore	VERB
ijtc-1548	11	3	the	the	DET
ijtc-1548	11	4	need	need	NOUN
ijtc-1548	11	5	for	for	ADP
ijtc-1548	11	6	vigilance	vigilance	NOUN
ijtc-1548	11	7	,	,	PUNCT
ijtc-1548	11	8	warning	warn	VERB
ijtc-1548	11	9	the	the	DET
ijtc-1548	11	10	public	public	NOUN
ijtc-1548	11	11	about	about	ADP
ijtc-1548	11	12	how	how	SCONJ
ijtc-1548	11	13	such	such	ADJ
ijtc-1548	11	14	rhetorical	rhetorical	ADJ
ijtc-1548	11	15	strategies	strategy	NOUN
ijtc-1548	11	16	can	can	AUX
ijtc-1548	11	17	conceal	conceal	VERB
ijtc-1548	11	18	service	service	NOUN
ijtc-1548	11	19	delivery	delivery	NOUN
ijtc-1548	11	20	shortcomings	shortcoming	NOUN
ijtc-1548	11	21	.	.	PUNCT
ijtc-1548	12	1	this	this	DET
ijtc-1548	12	2	research	research	NOUN
ijtc-1548	12	3	also	also	ADV
ijtc-1548	12	4	contributes	contribute	VERB
ijtc-1548	12	5	valuable	valuable	ADJ
ijtc-1548	12	6	insights	insight	NOUN
ijtc-1548	12	7	into	into	ADP
ijtc-1548	12	8	the	the	DET
ijtc-1548	12	9	mechanisms	mechanism	NOUN
ijtc-1548	12	10	of	of	ADP
ijtc-1548	12	11	self	self	NOUN
ijtc-1548	12	12	-	-	PUNCT
ijtc-1548	12	13	attribution	attribution	NOUN
ijtc-1548	12	14	in	in	ADP
ijtc-1548	12	15	government	government	NOUN
ijtc-1548	12	16	communications	communication	NOUN
ijtc-1548	12	17	,	,	PUNCT
ijtc-1548	12	18	urging	urge	VERB
ijtc-1548	12	19	citizens	citizen	NOUN
ijtc-1548	12	20	to	to	PART
ijtc-1548	12	21	critically	critically	ADV
ijtc-1548	12	22	evaluate	evaluate	VERB
ijtc-1548	12	23	municipal	municipal	ADJ
ijtc-1548	12	24	reports	report	NOUN
ijtc-1548	12	25	.	.	PUNCT
ijtc-1548	13	1	keywords	keyword	NOUN
ijtc-1548	13	2	:	:	PUNCT
ijtc-1548	13	3	local	local	ADJ
ijtc-1548	13	4	government	government	NOUN
ijtc-1548	13	5	,	,	PUNCT
ijtc-1548	13	6	district	district	NOUN
ijtc-1548	13	7	municipalities	municipality	NOUN
ijtc-1548	13	8	,	,	PUNCT
ijtc-1548	13	9	impression	impression	NOUN
ijtc-1548	13	10	management	management	NOUN
ijtc-1548	13	11	,	,	PUNCT
ijtc-1548	13	12	audit	audit	VERB
ijtc-1548	13	13	outcomes	outcome	NOUN
ijtc-1548	13	14	this	this	PRON
ijtc-1548	13	15	is	be	AUX
ijtc-1548	13	16	an	an	DET
ijtc-1548	13	17	open	open	ADJ
ijtc-1548	13	18	access	access	NOUN
ijtc-1548	13	19	article	article	NOUN
ijtc-1548	13	20	under	under	ADP
ijtc-1548	13	21	the	the	DET
ijtc-1548	13	22	cc	cc	NOUN
ijtc-1548	13	23	-	-	PUNCT
ijtc-1548	13	24	by	by	ADP
ijtc-1548	13	25	4.0	4.0	NUM
ijtc-1548	13	26	license	license	NOUN
ijtc-1548	13	27	.	.	PUNCT
ijtc-1548	14	1	introduction	introduction	NOUN
ijtc-1548	14	2	district	district	NOUN
ijtc-1548	14	3	municipalities	municipality	NOUN
ijtc-1548	14	4	are	be	AUX
ijtc-1548	14	5	an	an	DET
ijtc-1548	14	6	integral	integral	ADJ
ijtc-1548	14	7	part	part	NOUN
ijtc-1548	14	8	of	of	ADP
ijtc-1548	14	9	the	the	DET
ijtc-1548	14	10	local	local	ADJ
ijtc-1548	14	11	government	government	NOUN
ijtc-1548	14	12	in	in	ADP
ijtc-1548	14	13	south	south	PROPN
ijtc-1548	14	14	africa	africa	PROPN
ijtc-1548	14	15	as	as	SCONJ
ijtc-1548	14	16	they	they	PRON
ijtc-1548	14	17	are	be	AUX
ijtc-1548	14	18	responsible	responsible	ADJ
ijtc-1548	14	19	for	for	ADP
ijtc-1548	14	20	the	the	DET
ijtc-1548	14	21	proper	proper	ADJ
ijtc-1548	14	22	and	and	CCONJ
ijtc-1548	14	23	effective	effective	ADJ
ijtc-1548	14	24	service	service	NOUN
ijtc-1548	14	25	delivery	delivery	NOUN
ijtc-1548	14	26	not	not	PART
ijtc-1548	14	27	only	only	ADV
ijtc-1548	14	28	for	for	ADP
ijtc-1548	14	29	themselves	themselves	PRON
ijtc-1548	14	30	but	but	CCONJ
ijtc-1548	14	31	for	for	ADP
ijtc-1548	14	32	the	the	DET
ijtc-1548	14	33	local	local	ADJ
ijtc-1548	14	34	municipalities	municipality	NOUN
ijtc-1548	14	35	in	in	ADP
ijtc-1548	14	36	their	their	PRON
ijtc-1548	14	37	jurisdiction	jurisdiction	NOUN
ijtc-1548	14	38	too	too	ADV
ijtc-1548	14	39	.	.	PUNCT
ijtc-1548	15	1	district	district	NOUN
ijtc-1548	15	2	municipalities	municipality	NOUN
ijtc-1548	15	3	have	have	AUX
ijtc-1548	15	4	been	be	AUX
ijtc-1548	15	5	failing	fail	VERB
ijtc-1548	15	6	to	to	PART
ijtc-1548	15	7	adhere	adhere	VERB
ijtc-1548	15	8	to	to	ADP
ijtc-1548	15	9	the	the	DET
ijtc-1548	15	10	mandate	mandate	NOUN
ijtc-1548	15	11	of	of	ADP
ijtc-1548	15	12	the	the	DET
ijtc-1548	15	13	service	service	NOUN
ijtc-1548	15	14	delivery	delivery	NOUN
ijtc-1548	15	15	due	due	ADP
ijtc-1548	15	16	to	to	ADP
ijtc-1548	15	17	misuse	misuse	NOUN
ijtc-1548	15	18	of	of	ADP
ijtc-1548	15	19	resources	resource	NOUN
ijtc-1548	15	20	and	and	CCONJ
ijtc-1548	15	21	political	political	ADJ
ijtc-1548	15	22	interferences	interference	NOUN
ijtc-1548	15	23	.	.	PUNCT
ijtc-1548	16	1	given	give	VERB
ijtc-1548	16	2	the	the	DET
ijtc-1548	16	3	pressure	pressure	NOUN
ijtc-1548	16	4	to	to	PART
ijtc-1548	16	5	be	be	AUX
ijtc-1548	16	6	seen	see	VERB
ijtc-1548	16	7	by	by	ADP
ijtc-1548	16	8	the	the	DET
ijtc-1548	16	9	public	public	NOUN
ijtc-1548	16	10	as	as	ADP
ijtc-1548	16	11	delivering	deliver	VERB
ijtc-1548	16	12	services	service	NOUN
ijtc-1548	16	13	,	,	PUNCT
ijtc-1548	16	14	municipalities	municipality	NOUN
ijtc-1548	16	15	tend	tend	VERB
ijtc-1548	16	16	to	to	PART
ijtc-1548	16	17	engage	engage	VERB
ijtc-1548	16	18	in	in	ADP
ijtc-1548	16	19	impression	impression	NOUN
ijtc-1548	16	20	management	management	NOUN
ijtc-1548	16	21	to	to	PART
ijtc-1548	16	22	hide	hide	VERB
ijtc-1548	16	23	their	their	PRON
ijtc-1548	16	24	ineffective	ineffective	ADJ
ijtc-1548	16	25	service	service	NOUN
ijtc-1548	16	26	delivery	delivery	NOUN
ijtc-1548	16	27	.	.	PUNCT
ijtc-1548	17	1	impression	impression	NOUN
ijtc-1548	17	2	management	management	NOUN
ijtc-1548	17	3	is	be	AUX
ijtc-1548	17	4	the	the	DET
ijtc-1548	17	5	way	way	NOUN
ijtc-1548	17	6	of	of	ADP
ijtc-1548	17	7	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1548	17	8	mailto	mailto	NOUN
ijtc-1548	17	9	:	:	PUNCT
ijtc-1548	17	10	phesam@ukzn.ac.za1	phesam@ukzn.ac.za1	ADP
ijtc-1548	17	11	https://doi.org/10.61194/ijtc.v5i4.1548	https://doi.org/10.61194/ijtc.v5i4.1548	PROPN
ijtc-1548	17	12	assessing	assess	VERB
ijtc-1548	17	13	impression	impression	NOUN
ijtc-1548	17	14	management	management	NOUN
ijtc-1548	17	15	in	in	ADP
ijtc-1548	17	16	south	south	ADJ
ijtc-1548	17	17	african	african	ADJ
ijtc-1548	17	18	district	district	NOUN
ijtc-1548	17	19	municipalities	municipality	NOUN
ijtc-1548	17	20	’	'	PUNCT
ijtc-1548	17	21	annual	annual	ADJ
ijtc-1548	17	22	reports	report	NOUN
ijtc-1548	17	23	:	:	PUNCT
ijtc-1548	17	24	a	a	DET
ijtc-1548	17	25	textual	textual	ADJ
ijtc-1548	17	26	characteristics	characteristic	NOUN
ijtc-1548	17	27	analysis	analysis	NOUN
ijtc-1548	17	28	of	of	ADP
ijtc-1548	17	29	mayor	mayor	NOUN
ijtc-1548	17	30	’s	’s	PART
ijtc-1548	17	31	foreword	foreword	PROPN
ijtc-1548	17	32	phesa	phesa	NOUN
ijtc-1548	17	33	and	and	CCONJ
ijtc-1548	17	34	mgoyana	mgoyana	NOUN
ijtc-1548	17	35	2	2	NUM
ijtc-1548	17	36	|	|	ADV
ijtc-1548	17	37	ilomata	ilomata	PROPN
ijtc-1548	17	38	international	international	ADJ
ijtc-1548	17	39	journal	journal	NOUN
ijtc-1548	17	40	of	of	ADP
ijtc-1548	17	41	tax	tax	PROPN
ijtc-1548	17	42	&	&	CCONJ
ijtc-1548	17	43	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	17	44	managing	manage	VERB
ijtc-1548	17	45	perception	perception	NOUN
ijtc-1548	17	46	of	of	ADP
ijtc-1548	17	47	others	other	NOUN
ijtc-1548	17	48	which	which	PRON
ijtc-1548	17	49	can	can	AUX
ijtc-1548	17	50	be	be	AUX
ijtc-1548	17	51	consciously	consciously	ADV
ijtc-1548	17	52	or	or	CCONJ
ijtc-1548	17	53	unconsciously	unconsciously	ADV
ijtc-1548	17	54	(	(	PUNCT
ijtc-1548	17	55	landtsheer	landtsheer	NOUN
ijtc-1548	17	56	et	et	PROPN
ijtc-1548	17	57	al	al	PROPN
ijtc-1548	17	58	.	.	PROPN
ijtc-1548	17	59	,	,	PUNCT
ijtc-1548	17	60	2008	2008	NUM
ijtc-1548	17	61	)	)	PUNCT
ijtc-1548	17	62	.	.	PUNCT
ijtc-1548	18	1	this	this	PRON
ijtc-1548	18	2	is	be	AUX
ijtc-1548	18	3	possible	possible	ADJ
ijtc-1548	18	4	in	in	ADP
ijtc-1548	18	5	the	the	DET
ijtc-1548	18	6	annual	annual	ADJ
ijtc-1548	18	7	reports	report	NOUN
ijtc-1548	18	8	’	'	PUNCT
ijtc-1548	18	9	narrative	narrative	ADJ
ijtc-1548	18	10	disclosures	disclosure	NOUN
ijtc-1548	18	11	like	like	ADP
ijtc-1548	18	12	mayor	mayor	NOUN
ijtc-1548	18	13	’s	’s	PART
ijtc-1548	18	14	foreword	foreword	PROPN
ijtc-1548	18	15	as	as	SCONJ
ijtc-1548	18	16	they	they	PRON
ijtc-1548	18	17	are	be	AUX
ijtc-1548	18	18	a	a	DET
ijtc-1548	18	19	narrative	narrative	ADJ
ijtc-1548	18	20	disclosure	disclosure	NOUN
ijtc-1548	18	21	which	which	PRON
ijtc-1548	18	22	are	be	AUX
ijtc-1548	18	23	not	not	PART
ijtc-1548	18	24	audited	audit	VERB
ijtc-1548	18	25	or	or	CCONJ
ijtc-1548	18	26	have	have	VERB
ijtc-1548	18	27	any	any	DET
ijtc-1548	18	28	reporting	reporting	NOUN
ijtc-1548	18	29	framework	framework	NOUN
ijtc-1548	18	30	.	.	PUNCT
ijtc-1548	19	1	furthermore	furthermore	ADV
ijtc-1548	19	2	,	,	PUNCT
ijtc-1548	19	3	this	this	PRON
ijtc-1548	19	4	makes	make	VERB
ijtc-1548	19	5	it	it	PRON
ijtc-1548	19	6	easy	easy	ADJ
ijtc-1548	19	7	for	for	SCONJ
ijtc-1548	19	8	municipalities	municipality	NOUN
ijtc-1548	19	9	to	to	PART
ijtc-1548	19	10	engage	engage	VERB
ijtc-1548	19	11	in	in	ADP
ijtc-1548	19	12	impression	impression	NOUN
ijtc-1548	19	13	management	management	NOUN
ijtc-1548	19	14	as	as	SCONJ
ijtc-1548	19	15	they	they	PRON
ijtc-1548	19	16	know	know	VERB
ijtc-1548	19	17	the	the	DET
ijtc-1548	19	18	information	information	NOUN
ijtc-1548	19	19	,	,	PUNCT
ijtc-1548	19	20	they	they	PRON
ijtc-1548	19	21	disclose	disclose	VERB
ijtc-1548	19	22	will	will	AUX
ijtc-1548	19	23	not	not	PART
ijtc-1548	19	24	be	be	AUX
ijtc-1548	19	25	verified	verify	VERB
ijtc-1548	19	26	.	.	PUNCT
ijtc-1548	20	1	given	give	VERB
ijtc-1548	20	2	that	that	SCONJ
ijtc-1548	20	3	the	the	DET
ijtc-1548	20	4	way	way	NOUN
ijtc-1548	20	5	and	and	CCONJ
ijtc-1548	20	6	the	the	DET
ijtc-1548	20	7	choice	choice	NOUN
ijtc-1548	20	8	or	or	CCONJ
ijtc-1548	20	9	method	method	NOUN
ijtc-1548	20	10	of	of	ADP
ijtc-1548	20	11	communicating	communicate	VERB
ijtc-1548	20	12	information	information	NOUN
ijtc-1548	20	13	in	in	ADP
ijtc-1548	20	14	the	the	DET
ijtc-1548	20	15	mayor	mayor	NOUN
ijtc-1548	20	16	’s	’s	PART
ijtc-1548	20	17	foreword	foreword	NOUN
ijtc-1548	20	18	is	be	AUX
ijtc-1548	20	19	at	at	ADP
ijtc-1548	20	20	the	the	DET
ijtc-1548	20	21	discretion	discretion	NOUN
ijtc-1548	20	22	of	of	ADP
ijtc-1548	20	23	municipalities	municipality	NOUN
ijtc-1548	20	24	further	far	ADV
ijtc-1548	20	25	exacerbates	exacerbate	VERB
ijtc-1548	20	26	the	the	DET
ijtc-1548	20	27	issue	issue	NOUN
ijtc-1548	20	28	.	.	PUNCT
ijtc-1548	21	1	use	use	NOUN
ijtc-1548	21	2	of	of	ADP
ijtc-1548	21	3	impression	impression	NOUN
ijtc-1548	21	4	management	management	NOUN
ijtc-1548	21	5	makes	make	VERB
ijtc-1548	21	6	the	the	DET
ijtc-1548	21	7	information	information	NOUN
ijtc-1548	21	8	communicated	communicate	VERB
ijtc-1548	21	9	to	to	ADP
ijtc-1548	21	10	the	the	DET
ijtc-1548	21	11	stakeholders	stakeholder	NOUN
ijtc-1548	21	12	through	through	ADP
ijtc-1548	21	13	the	the	DET
ijtc-1548	21	14	annual	annual	ADJ
ijtc-1548	21	15	report	report	NOUN
ijtc-1548	21	16	unclear	unclear	ADJ
ijtc-1548	21	17	and	and	CCONJ
ijtc-1548	21	18	ambiguous	ambiguous	ADJ
ijtc-1548	21	19	.	.	PUNCT
ijtc-1548	22	1	further	far	ADV
ijtc-1548	22	2	,	,	PUNCT
ijtc-1548	22	3	the	the	DET
ijtc-1548	22	4	information	information	NOUN
ijtc-1548	22	5	communicated	communicate	VERB
ijtc-1548	22	6	to	to	ADP
ijtc-1548	22	7	the	the	DET
ijtc-1548	22	8	stakeholders	stakeholder	NOUN
ijtc-1548	22	9	becomes	become	VERB
ijtc-1548	22	10	inaccurate	inaccurate	ADJ
ijtc-1548	22	11	and	and	CCONJ
ijtc-1548	22	12	incomplete	incomplete	ADJ
ijtc-1548	22	13	.	.	PUNCT
ijtc-1548	23	1	this	this	PRON
ijtc-1548	23	2	weakens	weaken	VERB
ijtc-1548	23	3	the	the	DET
ijtc-1548	23	4	stakeholder	stakeholder	NOUN
ijtc-1548	23	5	’s	’s	PART
ijtc-1548	23	6	decision	decision	NOUN
ijtc-1548	23	7	-	-	PUNCT
ijtc-1548	23	8	making	make	VERB
ijtc-1548	23	9	process	process	NOUN
ijtc-1548	23	10	as	as	SCONJ
ijtc-1548	23	11	they	they	PRON
ijtc-1548	23	12	will	will	AUX
ijtc-1548	23	13	be	be	AUX
ijtc-1548	23	14	making	make	VERB
ijtc-1548	23	15	decisions	decision	NOUN
ijtc-1548	23	16	based	base	VERB
ijtc-1548	23	17	on	on	ADP
ijtc-1548	23	18	incomplete	incomplete	ADJ
ijtc-1548	23	19	and	and	CCONJ
ijtc-1548	23	20	inaccurate	inaccurate	ADJ
ijtc-1548	23	21	information	information	NOUN
ijtc-1548	23	22	.	.	PUNCT
ijtc-1548	24	1	it	it	PRON
ijtc-1548	24	2	is	be	AUX
ijtc-1548	24	3	for	for	ADP
ijtc-1548	24	4	this	this	DET
ijtc-1548	24	5	reason	reason	NOUN
ijtc-1548	24	6	that	that	SCONJ
ijtc-1548	24	7	this	this	DET
ijtc-1548	24	8	paper	paper	NOUN
ijtc-1548	24	9	intends	intend	VERB
ijtc-1548	24	10	to	to	PART
ijtc-1548	24	11	assess	assess	VERB
ijtc-1548	24	12	the	the	DET
ijtc-1548	24	13	use	use	NOUN
ijtc-1548	24	14	of	of	ADP
ijtc-1548	24	15	impression	impression	NOUN
ijtc-1548	24	16	management	management	NOUN
ijtc-1548	24	17	in	in	ADP
ijtc-1548	24	18	mayor	mayor	NOUN
ijtc-1548	24	19	’s	’s	PART
ijtc-1548	24	20	foreword	foreword	NOUN
ijtc-1548	24	21	through	through	ADP
ijtc-1548	24	22	length	length	NOUN
ijtc-1548	24	23	,	,	PUNCT
ijtc-1548	24	24	passive	passive	ADJ
ijtc-1548	24	25	voices	voice	NOUN
ijtc-1548	24	26	,	,	PUNCT
ijtc-1548	24	27	and	and	CCONJ
ijtc-1548	24	28	personal	personal	ADJ
ijtc-1548	24	29	references	reference	NOUN
ijtc-1548	24	30	in	in	ADP
ijtc-1548	24	31	south	south	ADJ
ijtc-1548	24	32	african	african	ADJ
ijtc-1548	24	33	district	district	NOUN
ijtc-1548	24	34	municipalities	municipality	NOUN
ijtc-1548	24	35	based	base	VERB
ijtc-1548	24	36	on	on	ADP
ijtc-1548	24	37	attributions	attribution	NOUN
ijtc-1548	24	38	theory	theory	NOUN
ijtc-1548	24	39	lens	len	NOUN
ijtc-1548	24	40	.	.	PUNCT
ijtc-1548	25	1	this	this	DET
ijtc-1548	25	2	study	study	NOUN
ijtc-1548	25	3	is	be	AUX
ijtc-1548	25	4	significant	significant	ADJ
ijtc-1548	25	5	as	as	SCONJ
ijtc-1548	25	6	it	it	PRON
ijtc-1548	25	7	is	be	AUX
ijtc-1548	25	8	the	the	DET
ijtc-1548	25	9	first	first	ADJ
ijtc-1548	25	10	of	of	ADP
ijtc-1548	25	11	its	its	PRON
ijtc-1548	25	12	kind	kind	NOUN
ijtc-1548	25	13	in	in	ADP
ijtc-1548	25	14	the	the	DET
ijtc-1548	25	15	local	local	ADJ
ijtc-1548	25	16	government	government	NOUN
ijtc-1548	25	17	in	in	ADP
ijtc-1548	25	18	south	south	PROPN
ijtc-1548	25	19	africa	africa	PROPN
ijtc-1548	25	20	.	.	PUNCT
ijtc-1548	26	1	impression	impression	NOUN
ijtc-1548	26	2	management	management	NOUN
ijtc-1548	26	3	through	through	ADP
ijtc-1548	26	4	length	length	NOUN
ijtc-1548	26	5	,	,	PUNCT
ijtc-1548	26	6	personal	personal	ADJ
ijtc-1548	26	7	references	reference	NOUN
ijtc-1548	26	8	and	and	CCONJ
ijtc-1548	26	9	passive	passive	ADJ
ijtc-1548	26	10	voices	voice	NOUN
ijtc-1548	26	11	has	have	AUX
ijtc-1548	26	12	not	not	PART
ijtc-1548	26	13	been	be	AUX
ijtc-1548	26	14	done	do	VERB
ijtc-1548	26	15	in	in	ADP
ijtc-1548	26	16	south	south	PROPN
ijtc-1548	26	17	africa	africa	PROPN
ijtc-1548	26	18	.	.	PUNCT
ijtc-1548	27	1	this	this	DET
ijtc-1548	27	2	study	study	NOUN
ijtc-1548	27	3	therefore	therefore	ADV
ijtc-1548	27	4	brings	bring	VERB
ijtc-1548	27	5	insights	insight	NOUN
ijtc-1548	27	6	into	into	ADP
ijtc-1548	27	7	the	the	DET
ijtc-1548	27	8	phenomenon	phenomenon	NOUN
ijtc-1548	27	9	of	of	ADP
ijtc-1548	27	10	impression	impression	NOUN
ijtc-1548	27	11	management	management	NOUN
ijtc-1548	27	12	in	in	ADP
ijtc-1548	27	13	south	south	PROPN
ijtc-1548	27	14	africa	africa	PROPN
ijtc-1548	27	15	to	to	PART
ijtc-1548	27	16	make	make	VERB
ijtc-1548	27	17	the	the	DET
ijtc-1548	27	18	users	user	NOUN
ijtc-1548	27	19	,	,	PUNCT
ijtc-1548	27	20	stakeholders	stakeholder	NOUN
ijtc-1548	27	21	and	and	CCONJ
ijtc-1548	27	22	co	co	ADJ
ijtc-1548	27	23	-	-	ADJ
ijtc-1548	27	24	ordinating	ordinating	ADJ
ijtc-1548	27	25	departments	department	NOUN
ijtc-1548	27	26	like	like	ADP
ijtc-1548	27	27	treasury	treasury	NOUN
ijtc-1548	27	28	,	,	PUNCT
ijtc-1548	27	29	office	office	NOUN
ijtc-1548	27	30	of	of	ADP
ijtc-1548	27	31	the	the	DET
ijtc-1548	27	32	premier	premier	NOUN
ijtc-1548	27	33	,	,	PUNCT
ijtc-1548	27	34	department	department	NOUN
ijtc-1548	27	35	of	of	ADP
ijtc-1548	27	36	cooperative	cooperative	ADJ
ijtc-1548	27	37	government	government	NOUN
ijtc-1548	27	38	and	and	CCONJ
ijtc-1548	27	39	traditional	traditional	ADJ
ijtc-1548	27	40	affairs	affair	NOUN
ijtc-1548	27	41	aware	aware	ADJ
ijtc-1548	27	42	of	of	ADP
ijtc-1548	27	43	the	the	DET
ijtc-1548	27	44	use	use	NOUN
ijtc-1548	27	45	of	of	ADP
ijtc-1548	27	46	impression	impression	NOUN
ijtc-1548	27	47	management	management	NOUN
ijtc-1548	27	48	tactics	tactic	NOUN
ijtc-1548	27	49	.	.	PUNCT
ijtc-1548	28	1	hypothesis	hypothesis	NOUN
ijtc-1548	28	2	development	development	NOUN
ijtc-1548	28	3	impression	impression	NOUN
ijtc-1548	28	4	management	management	NOUN
ijtc-1548	28	5	is	be	AUX
ijtc-1548	28	6	the	the	DET
ijtc-1548	28	7	subject	subject	ADJ
ijtc-1548	28	8	matter	matter	NOUN
ijtc-1548	28	9	of	of	ADP
ijtc-1548	28	10	many	many	ADJ
ijtc-1548	28	11	researchers	researcher	NOUN
ijtc-1548	28	12	in	in	ADP
ijtc-1548	28	13	different	different	ADJ
ijtc-1548	28	14	disciplines	discipline	NOUN
ijtc-1548	28	15	(	(	PUNCT
ijtc-1548	28	16	phesa	phesa	NOUN
ijtc-1548	28	17	,	,	PUNCT
ijtc-1548	28	18	2021	2021	NUM
ijtc-1548	28	19	;	;	PUNCT
ijtc-1548	28	20	yasseen	yasseen	PROPN
ijtc-1548	28	21	et	et	PROPN
ijtc-1548	28	22	al	al	PROPN
ijtc-1548	28	23	.	.	PROPN
ijtc-1548	28	24	,	,	PUNCT
ijtc-1548	28	25	2017	2017	NUM
ijtc-1548	28	26	)	)	PUNCT
ijtc-1548	28	27	.	.	PUNCT
ijtc-1548	29	1	the	the	DET
ijtc-1548	29	2	phenomenon	phenomenon	NOUN
ijtc-1548	29	3	called	call	VERB
ijtc-1548	29	4	impression	impression	NOUN
ijtc-1548	29	5	management	management	NOUN
ijtc-1548	29	6	refers	refer	VERB
ijtc-1548	29	7	to	to	ADP
ijtc-1548	29	8	how	how	SCONJ
ijtc-1548	29	9	organisations	organisation	NOUN
ijtc-1548	29	10	make	make	VERB
ijtc-1548	29	11	the	the	DET
ijtc-1548	29	12	public	public	ADJ
ijtc-1548	29	13	perceive	perceive	NOUN
ijtc-1548	29	14	them	they	PRON
ijtc-1548	29	15	through	through	ADP
ijtc-1548	29	16	selective	selective	ADJ
ijtc-1548	29	17	presentation	presentation	NOUN
ijtc-1548	29	18	and	and	CCONJ
ijtc-1548	29	19	disclosure	disclosure	NOUN
ijtc-1548	29	20	of	of	ADP
ijtc-1548	29	21	information	information	NOUN
ijtc-1548	29	22	(	(	PUNCT
ijtc-1548	29	23	leung	leung	PROPN
ijtc-1548	29	24	et	et	PROPN
ijtc-1548	29	25	al	al	PROPN
ijtc-1548	29	26	.	.	PROPN
ijtc-1548	29	27	,	,	PUNCT
ijtc-1548	29	28	2015	2015	NUM
ijtc-1548	29	29	)	)	PUNCT
ijtc-1548	29	30	.	.	PUNCT
ijtc-1548	30	1	organisations	organisation	NOUN
ijtc-1548	30	2	want	want	VERB
ijtc-1548	30	3	to	to	PART
ijtc-1548	30	4	be	be	AUX
ijtc-1548	30	5	perceived	perceive	VERB
ijtc-1548	30	6	as	as	ADP
ijtc-1548	30	7	doing	do	VERB
ijtc-1548	30	8	great	great	ADJ
ijtc-1548	30	9	things	thing	NOUN
ijtc-1548	30	10	in	in	ADP
ijtc-1548	30	11	the	the	DET
ijtc-1548	30	12	communities	community	NOUN
ijtc-1548	30	13	they	they	PRON
ijtc-1548	30	14	operate	operate	VERB
ijtc-1548	30	15	in	in	ADP
ijtc-1548	30	16	,	,	PUNCT
ijtc-1548	30	17	and	and	CCONJ
ijtc-1548	30	18	they	they	PRON
ijtc-1548	30	19	therefore	therefore	ADV
ijtc-1548	30	20	try	try	VERB
ijtc-1548	30	21	to	to	PART
ijtc-1548	30	22	impress	impress	VERB
ijtc-1548	30	23	those	those	DET
ijtc-1548	30	24	communities	community	NOUN
ijtc-1548	30	25	and	and	CCONJ
ijtc-1548	30	26	societies	society	NOUN
ijtc-1548	30	27	.	.	PUNCT
ijtc-1548	31	1	organisations	organisation	NOUN
ijtc-1548	31	2	portray	portray	VERB
ijtc-1548	31	3	images	image	NOUN
ijtc-1548	31	4	expected	expect	VERB
ijtc-1548	31	5	of	of	ADP
ijtc-1548	31	6	them	they	PRON
ijtc-1548	31	7	by	by	ADP
ijtc-1548	31	8	using	use	VERB
ijtc-1548	31	9	tactics	tactic	NOUN
ijtc-1548	31	10	of	of	ADP
ijtc-1548	31	11	impression	impression	NOUN
ijtc-1548	31	12	management	management	NOUN
ijtc-1548	31	13	and	and	CCONJ
ijtc-1548	31	14	,	,	PUNCT
ijtc-1548	31	15	as	as	ADP
ijtc-1548	31	16	such	such	ADJ
ijtc-1548	31	17	,	,	PUNCT
ijtc-1548	31	18	stakeholders	stakeholder	NOUN
ijtc-1548	31	19	,	,	PUNCT
ijtc-1548	31	20	the	the	DET
ijtc-1548	31	21	public	public	NOUN
ijtc-1548	31	22	,	,	PUNCT
ijtc-1548	31	23	and	and	CCONJ
ijtc-1548	31	24	users	user	NOUN
ijtc-1548	31	25	sit	sit	VERB
ijtc-1548	31	26	with	with	ADP
ijtc-1548	31	27	the	the	DET
ijtc-1548	31	28	impression	impression	NOUN
ijtc-1548	31	29	that	that	SCONJ
ijtc-1548	31	30	the	the	DET
ijtc-1548	31	31	performance	performance	NOUN
ijtc-1548	31	32	of	of	ADP
ijtc-1548	31	33	the	the	DET
ijtc-1548	31	34	organisations	organisation	NOUN
ijtc-1548	31	35	is	be	AUX
ijtc-1548	31	36	within	within	ADP
ijtc-1548	31	37	their	their	PRON
ijtc-1548	31	38	expectations	expectation	NOUN
ijtc-1548	31	39	(	(	PUNCT
ijtc-1548	31	40	hossain	hossain	PROPN
ijtc-1548	31	41	et	et	PROPN
ijtc-1548	31	42	al	al	PROPN
ijtc-1548	31	43	.	.	PROPN
ijtc-1548	31	44	,	,	PUNCT
ijtc-1548	31	45	2022	2022	NUM
ijtc-1548	31	46	)	)	PUNCT
ijtc-1548	31	47	.	.	PUNCT
ijtc-1548	32	1	some	some	DET
ijtc-1548	32	2	organisations	organisation	NOUN
ijtc-1548	32	3	do	do	VERB
ijtc-1548	32	4	this	this	PRON
ijtc-1548	32	5	in	in	ADP
ijtc-1548	32	6	their	their	PRON
ijtc-1548	32	7	annual	annual	ADJ
ijtc-1548	32	8	reports	report	NOUN
ijtc-1548	32	9	under	under	ADP
ijtc-1548	32	10	narrative	narrative	NOUN
ijtc-1548	32	11	disclosures	disclosure	NOUN
ijtc-1548	32	12	.	.	PUNCT
ijtc-1548	33	1	preparation	preparation	NOUN
ijtc-1548	33	2	of	of	ADP
ijtc-1548	33	3	the	the	DET
ijtc-1548	33	4	annual	annual	ADJ
ijtc-1548	33	5	report	report	NOUN
ijtc-1548	33	6	is	be	AUX
ijtc-1548	33	7	mandatory	mandatory	ADJ
ijtc-1548	33	8	for	for	ADP
ijtc-1548	33	9	municipalities	municipality	NOUN
ijtc-1548	33	10	in	in	ADP
ijtc-1548	33	11	south	south	PROPN
ijtc-1548	33	12	africa	africa	PROPN
ijtc-1548	33	13	.	.	PUNCT
ijtc-1548	34	1	the	the	DET
ijtc-1548	34	2	national	national	PROPN
ijtc-1548	34	3	treasury	treasury	PROPN
ijtc-1548	34	4	issued	issue	VERB
ijtc-1548	34	5	guidance	guidance	NOUN
ijtc-1548	34	6	on	on	ADP
ijtc-1548	34	7	what	what	PRON
ijtc-1548	34	8	should	should	AUX
ijtc-1548	34	9	be	be	AUX
ijtc-1548	34	10	covered	cover	VERB
ijtc-1548	34	11	in	in	ADP
ijtc-1548	34	12	the	the	DET
ijtc-1548	34	13	annual	annual	ADJ
ijtc-1548	34	14	report	report	NOUN
ijtc-1548	34	15	,	,	PUNCT
ijtc-1548	34	16	one	one	NUM
ijtc-1548	34	17	of	of	ADP
ijtc-1548	34	18	the	the	DET
ijtc-1548	34	19	guidelines	guideline	NOUN
ijtc-1548	34	20	is	be	AUX
ijtc-1548	34	21	that	that	SCONJ
ijtc-1548	34	22	there	there	PRON
ijtc-1548	34	23	must	must	AUX
ijtc-1548	34	24	be	be	AUX
ijtc-1548	34	25	the	the	DET
ijtc-1548	34	26	mayor	mayor	NOUN
ijtc-1548	34	27	’s	’s	PART
ijtc-1548	34	28	foreword	foreword	NOUN
ijtc-1548	34	29	(	(	PUNCT
ijtc-1548	34	30	statement	statement	NOUN
ijtc-1548	34	31	)	)	PUNCT
ijtc-1548	34	32	.	.	PUNCT
ijtc-1548	35	1	the	the	DET
ijtc-1548	35	2	mayor	mayor	NOUN
ijtc-1548	35	3	’s	’s	PART
ijtc-1548	35	4	foreword	foreword	PROPN
ijtc-1548	35	5	(	(	PUNCT
ijtc-1548	35	6	statement	statement	NOUN
ijtc-1548	35	7	)	)	PUNCT
ijtc-1548	35	8	is	be	AUX
ijtc-1548	35	9	a	a	DET
ijtc-1548	35	10	narrative	narrative	ADJ
ijtc-1548	35	11	disclosure	disclosure	NOUN
ijtc-1548	35	12	.	.	PUNCT
ijtc-1548	36	1	in	in	ADP
ijtc-1548	36	2	the	the	DET
ijtc-1548	36	3	national	national	ADJ
ijtc-1548	36	4	treasury	treasury	PROPN
ijtc-1548	36	5	guidelines	guideline	NOUN
ijtc-1548	36	6	,	,	PUNCT
ijtc-1548	36	7	there	there	PRON
ijtc-1548	36	8	is	be	VERB
ijtc-1548	36	9	nothing	nothing	PRON
ijtc-1548	36	10	that	that	PRON
ijtc-1548	36	11	guides	guide	VERB
ijtc-1548	36	12	or	or	CCONJ
ijtc-1548	36	13	governs	govern	VERB
ijtc-1548	36	14	what	what	PRON
ijtc-1548	36	15	should	should	AUX
ijtc-1548	36	16	be	be	AUX
ijtc-1548	36	17	written	write	VERB
ijtc-1548	36	18	or	or	CCONJ
ijtc-1548	36	19	reported	report	VERB
ijtc-1548	36	20	in	in	ADP
ijtc-1548	36	21	the	the	DET
ijtc-1548	36	22	mayor	mayor	NOUN
ijtc-1548	36	23	’s	’s	PART
ijtc-1548	36	24	foreword	foreword	PROPN
ijtc-1548	36	25	.	.	PUNCT
ijtc-1548	37	1	this	this	PRON
ijtc-1548	37	2	leaves	leave	VERB
ijtc-1548	37	3	the	the	DET
ijtc-1548	37	4	municipality	municipality	NOUN
ijtc-1548	37	5	with	with	ADP
ijtc-1548	37	6	an	an	DET
ijtc-1548	37	7	option	option	NOUN
ijtc-1548	37	8	to	to	PART
ijtc-1548	37	9	include	include	VERB
ijtc-1548	37	10	anything	anything	PRON
ijtc-1548	37	11	they	they	PRON
ijtc-1548	37	12	want	want	VERB
ijtc-1548	37	13	in	in	ADP
ijtc-1548	37	14	the	the	DET
ijtc-1548	37	15	mayor	mayor	NOUN
ijtc-1548	37	16	’s	’s	PART
ijtc-1548	37	17	foreword	foreword	NOUN
ijtc-1548	37	18	and	and	CCONJ
ijtc-1548	37	19	not	not	PART
ijtc-1548	37	20	include	include	VERB
ijtc-1548	37	21	anything	anything	PRON
ijtc-1548	37	22	they	they	PRON
ijtc-1548	37	23	do	do	AUX
ijtc-1548	37	24	not	not	PART
ijtc-1548	37	25	want	want	VERB
ijtc-1548	37	26	included	include	VERB
ijtc-1548	37	27	.	.	PUNCT
ijtc-1548	38	1	this	this	PRON
ijtc-1548	38	2	then	then	ADV
ijtc-1548	38	3	makes	make	VERB
ijtc-1548	38	4	the	the	DET
ijtc-1548	38	5	mayor	mayor	NOUN
ijtc-1548	38	6	’s	’s	PART
ijtc-1548	38	7	foreword	foreword	PROPN
ijtc-1548	38	8	subject	subject	NOUN
ijtc-1548	38	9	to	to	ADP
ijtc-1548	38	10	the	the	DET
ijtc-1548	38	11	tactics	tactic	NOUN
ijtc-1548	38	12	of	of	ADP
ijtc-1548	38	13	impression	impression	NOUN
ijtc-1548	38	14	management	management	NOUN
ijtc-1548	38	15	.	.	PUNCT
ijtc-1548	39	1	this	this	DET
ijtc-1548	39	2	paper	paper	NOUN
ijtc-1548	39	3	concentrates	concentrate	VERB
ijtc-1548	39	4	on	on	ADP
ijtc-1548	39	5	narrative	narrative	ADJ
ijtc-1548	39	6	disclosure	disclosure	NOUN
ijtc-1548	39	7	called	call	VERB
ijtc-1548	39	8	mayor	mayor	NOUN
ijtc-1548	39	9	’s	’s	PART
ijtc-1548	39	10	foreword	foreword	PROPN
ijtc-1548	39	11	(	(	PUNCT
ijtc-1548	39	12	statement	statement	NOUN
ijtc-1548	39	13	)	)	PUNCT
ijtc-1548	39	14	found	find	VERB
ijtc-1548	39	15	in	in	ADP
ijtc-1548	39	16	the	the	DET
ijtc-1548	39	17	annual	annual	ADJ
ijtc-1548	39	18	reports	report	NOUN
ijtc-1548	39	19	of	of	ADP
ijtc-1548	39	20	municipalities	municipality	NOUN
ijtc-1548	39	21	in	in	ADP
ijtc-1548	39	22	south	south	PROPN
ijtc-1548	39	23	africa	africa	PROPN
ijtc-1548	39	24	.	.	PUNCT
ijtc-1548	40	1	south	south	ADJ
ijtc-1548	40	2	african	african	PROPN
ijtc-1548	40	3	municipal	municipal	ADJ
ijtc-1548	40	4	structures	structure	NOUN
ijtc-1548	40	5	act	act	NOUN
ijtc-1548	40	6	of	of	ADP
ijtc-1548	40	7	1998	1998	NUM
ijtc-1548	40	8	categories	category	NOUN
ijtc-1548	40	9	municipalities	municipality	NOUN
ijtc-1548	40	10	into	into	ADP
ijtc-1548	40	11	metropolitan	metropolitan	ADJ
ijtc-1548	40	12	municipalities	municipality	NOUN
ijtc-1548	40	13	,	,	PUNCT
ijtc-1548	40	14	district	district	NOUN
ijtc-1548	40	15	municipalities	municipality	NOUN
ijtc-1548	40	16	and	and	CCONJ
ijtc-1548	40	17	local	local	ADJ
ijtc-1548	40	18	municipalities	municipality	NOUN
ijtc-1548	40	19	.	.	PUNCT
ijtc-1548	41	1	south	south	PROPN
ijtc-1548	41	2	africa	africa	PROPN
ijtc-1548	41	3	has	have	VERB
ijtc-1548	41	4	44	44	NUM
ijtc-1548	41	5	district	district	NOUN
ijtc-1548	41	6	municipalities	municipality	NOUN
ijtc-1548	41	7	,	,	PUNCT
ijtc-1548	41	8	and	and	CCONJ
ijtc-1548	41	9	each	each	DET
ijtc-1548	41	10	district	district	NOUN
ijtc-1548	41	11	municipality	municipality	NOUN
ijtc-1548	41	12	has	have	VERB
ijtc-1548	41	13	some	some	DET
ijtc-1548	41	14	local	local	ADJ
ijtc-1548	41	15	municipalities	municipality	NOUN
ijtc-1548	41	16	it	it	PRON
ijtc-1548	41	17	monitors	monitor	VERB
ijtc-1548	41	18	and	and	CCONJ
ijtc-1548	41	19	assists	assist	NOUN
ijtc-1548	41	20	with	with	ADP
ijtc-1548	41	21	service	service	NOUN
ijtc-1548	41	22	delivery	delivery	NOUN
ijtc-1548	41	23	to	to	ADP
ijtc-1548	41	24	the	the	DET
ijtc-1548	41	25	public	public	NOUN
ijtc-1548	41	26	,	,	PUNCT
ijtc-1548	41	27	which	which	PRON
ijtc-1548	41	28	makes	make	VERB
ijtc-1548	41	29	district	district	NOUN
ijtc-1548	41	30	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PRON
ijtc-1548	41	31	assessing	assess	VERB
ijtc-1548	41	32	impression	impression	NOUN
ijtc-1548	41	33	management	management	NOUN
ijtc-1548	41	34	in	in	ADP
ijtc-1548	41	35	south	south	ADJ
ijtc-1548	41	36	african	african	ADJ
ijtc-1548	41	37	district	district	NOUN
ijtc-1548	41	38	municipalities	municipality	NOUN
ijtc-1548	41	39	’	'	PUNCT
ijtc-1548	41	40	annual	annual	ADJ
ijtc-1548	41	41	reports	report	NOUN
ijtc-1548	41	42	:	:	PUNCT
ijtc-1548	41	43	a	a	DET
ijtc-1548	41	44	textual	textual	ADJ
ijtc-1548	41	45	characteristics	characteristic	NOUN
ijtc-1548	41	46	analysis	analysis	NOUN
ijtc-1548	41	47	of	of	ADP
ijtc-1548	41	48	mayor	mayor	NOUN
ijtc-1548	41	49	’s	’s	PART
ijtc-1548	41	50	foreword	foreword	PROPN
ijtc-1548	41	51	phesa	phesa	NOUN
ijtc-1548	41	52	and	and	CCONJ
ijtc-1548	41	53	mgoyana	mgoyana	PROPN
ijtc-1548	41	54	3	3	NUM
ijtc-1548	41	55	|	|	ADV
ijtc-1548	41	56	ilomata	ilomata	PROPN
ijtc-1548	41	57	international	international	ADJ
ijtc-1548	41	58	journal	journal	NOUN
ijtc-1548	41	59	of	of	ADP
ijtc-1548	41	60	tax	tax	PROPN
ijtc-1548	41	61	&	&	CCONJ
ijtc-1548	41	62	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	41	63	municipalities	municipality	NOUN
ijtc-1548	41	64	have	have	VERB
ijtc-1548	41	65	significant	significant	ADJ
ijtc-1548	41	66	role	role	NOUN
ijtc-1548	41	67	in	in	ADP
ijtc-1548	41	68	the	the	DET
ijtc-1548	41	69	local	local	ADJ
ijtc-1548	41	70	government	government	NOUN
ijtc-1548	41	71	space	space	NOUN
ijtc-1548	41	72	.	.	PUNCT
ijtc-1548	42	1	municipalities	municipality	NOUN
ijtc-1548	42	2	fall	fall	VERB
ijtc-1548	42	3	under	under	ADP
ijtc-1548	42	4	local	local	ADJ
ijtc-1548	42	5	government	government	NOUN
ijtc-1548	42	6	.	.	PUNCT
ijtc-1548	43	1	the	the	DET
ijtc-1548	43	2	mandate	mandate	NOUN
ijtc-1548	43	3	to	to	PART
ijtc-1548	43	4	respond	respond	VERB
ijtc-1548	43	5	and	and	CCONJ
ijtc-1548	43	6	act	act	VERB
ijtc-1548	43	7	on	on	ADP
ijtc-1548	43	8	the	the	DET
ijtc-1548	43	9	community	community	NOUN
ijtc-1548	43	10	’s	’s	PART
ijtc-1548	43	11	needs	need	NOUN
ijtc-1548	43	12	directly	directly	ADV
ijtc-1548	43	13	is	be	AUX
ijtc-1548	43	14	what	what	PRON
ijtc-1548	43	15	makes	make	VERB
ijtc-1548	43	16	local	local	ADJ
ijtc-1548	43	17	government	government	NOUN
ijtc-1548	43	18	crucial	crucial	ADJ
ijtc-1548	43	19	(	(	PUNCT
ijtc-1548	43	20	notsi	notsi	PROPN
ijtc-1548	43	21	,	,	PUNCT
ijtc-1548	43	22	2012	2012	NUM
ijtc-1548	43	23	)	)	PUNCT
ijtc-1548	43	24	.	.	PUNCT
ijtc-1548	44	1	municipalities	municipality	NOUN
ijtc-1548	44	2	therefore	therefore	ADV
ijtc-1548	44	3	have	have	VERB
ijtc-1548	44	4	a	a	DET
ijtc-1548	44	5	huge	huge	ADJ
ijtc-1548	44	6	responsibility	responsibility	NOUN
ijtc-1548	44	7	to	to	PART
ijtc-1548	44	8	deliver	deliver	VERB
ijtc-1548	44	9	services	service	NOUN
ijtc-1548	44	10	to	to	ADP
ijtc-1548	44	11	the	the	DET
ijtc-1548	44	12	people	people	NOUN
ijtc-1548	44	13	,	,	PUNCT
ijtc-1548	44	14	but	but	CCONJ
ijtc-1548	44	15	this	this	PRON
ijtc-1548	44	16	has	have	AUX
ijtc-1548	44	17	not	not	PART
ijtc-1548	44	18	been	be	AUX
ijtc-1548	44	19	happening	happen	VERB
ijtc-1548	44	20	effectively	effectively	ADV
ijtc-1548	44	21	,	,	PUNCT
ijtc-1548	44	22	given	give	VERB
ijtc-1548	44	23	the	the	DET
ijtc-1548	44	24	service	service	NOUN
ijtc-1548	44	25	delivery	delivery	NOUN
ijtc-1548	44	26	protests	protest	NOUN
ijtc-1548	44	27	by	by	ADP
ijtc-1548	44	28	communities	community	NOUN
ijtc-1548	44	29	(	(	PUNCT
ijtc-1548	44	30	nzama	nzama	NOUN
ijtc-1548	44	31	,	,	PUNCT
ijtc-1548	44	32	2019	2019	NUM
ijtc-1548	44	33	)	)	PUNCT
ijtc-1548	44	34	.	.	PUNCT
ijtc-1548	45	1	municipalities	municipality	NOUN
ijtc-1548	45	2	are	be	AUX
ijtc-1548	45	3	then	then	ADV
ijtc-1548	45	4	expected	expect	VERB
ijtc-1548	45	5	to	to	PART
ijtc-1548	45	6	account	account	VERB
ijtc-1548	45	7	to	to	ADP
ijtc-1548	45	8	the	the	DET
ijtc-1548	45	9	stakeholders	stakeholder	NOUN
ijtc-1548	45	10	on	on	ADP
ijtc-1548	45	11	how	how	SCONJ
ijtc-1548	45	12	they	they	PRON
ijtc-1548	45	13	have	have	AUX
ijtc-1548	45	14	delivered	deliver	VERB
ijtc-1548	45	15	the	the	DET
ijtc-1548	45	16	services	service	NOUN
ijtc-1548	45	17	.	.	PUNCT
ijtc-1548	46	1	the	the	DET
ijtc-1548	46	2	municipal	municipal	ADJ
ijtc-1548	46	3	council	council	PROPN
ijtc-1548	46	4	,	,	PUNCT
ijtc-1548	46	5	including	include	VERB
ijtc-1548	46	6	the	the	DET
ijtc-1548	46	7	mayor	mayor	NOUN
ijtc-1548	46	8	,	,	PUNCT
ijtc-1548	46	9	who	who	PRON
ijtc-1548	46	10	plays	play	VERB
ijtc-1548	46	11	oversight	oversight	NOUN
ijtc-1548	46	12	role	role	NOUN
ijtc-1548	46	13	over	over	ADP
ijtc-1548	46	14	the	the	DET
ijtc-1548	46	15	municipality	municipality	NOUN
ijtc-1548	46	16	,	,	PUNCT
ijtc-1548	46	17	is	be	AUX
ijtc-1548	46	18	voted	vote	VERB
ijtc-1548	46	19	for	for	ADP
ijtc-1548	46	20	by	by	ADP
ijtc-1548	46	21	the	the	DET
ijtc-1548	46	22	people	people	NOUN
ijtc-1548	46	23	and	and	CCONJ
ijtc-1548	46	24	would	would	AUX
ijtc-1548	46	25	therefore	therefore	ADV
ijtc-1548	46	26	do	do	VERB
ijtc-1548	46	27	anything	anything	PRON
ijtc-1548	46	28	possible	possible	ADJ
ijtc-1548	46	29	to	to	PART
ijtc-1548	46	30	impress	impress	VERB
ijtc-1548	46	31	the	the	DET
ijtc-1548	46	32	people	people	NOUN
ijtc-1548	46	33	who	who	PRON
ijtc-1548	46	34	have	have	AUX
ijtc-1548	46	35	voted	vote	VERB
ijtc-1548	46	36	them	they	PRON
ijtc-1548	46	37	into	into	ADP
ijtc-1548	46	38	the	the	DET
ijtc-1548	46	39	municipality	municipality	NOUN
ijtc-1548	46	40	so	so	SCONJ
ijtc-1548	46	41	that	that	SCONJ
ijtc-1548	46	42	they	they	PRON
ijtc-1548	46	43	can	can	AUX
ijtc-1548	46	44	elect	elect	VERB
ijtc-1548	46	45	them	they	PRON
ijtc-1548	46	46	again	again	ADV
ijtc-1548	46	47	(	(	PUNCT
ijtc-1548	46	48	tagesson	tagesson	NOUN
ijtc-1548	46	49	et	et	PROPN
ijtc-1548	46	50	al	al	PROPN
ijtc-1548	46	51	.	.	PROPN
ijtc-1548	46	52	,	,	PUNCT
ijtc-1548	46	53	2013	2013	NUM
ijtc-1548	46	54	)	)	PUNCT
ijtc-1548	46	55	.	.	PUNCT
ijtc-1548	47	1	in	in	ADP
ijtc-1548	47	2	the	the	DET
ijtc-1548	47	3	local	local	ADJ
ijtc-1548	47	4	government	government	NOUN
ijtc-1548	47	5	sphere	sphere	NOUN
ijtc-1548	47	6	,	,	PUNCT
ijtc-1548	47	7	stakeholders	stakeholder	NOUN
ijtc-1548	47	8	use	use	VERB
ijtc-1548	47	9	the	the	DET
ijtc-1548	47	10	audit	audit	NOUN
ijtc-1548	47	11	outcomes	outcome	NOUN
ijtc-1548	47	12	to	to	PART
ijtc-1548	47	13	assess	assess	VERB
ijtc-1548	47	14	the	the	DET
ijtc-1548	47	15	performance	performance	NOUN
ijtc-1548	47	16	of	of	ADP
ijtc-1548	47	17	the	the	DET
ijtc-1548	47	18	municipalities	municipality	NOUN
ijtc-1548	47	19	rather	rather	ADV
ijtc-1548	47	20	than	than	ADP
ijtc-1548	47	21	profitability	profitability	NOUN
ijtc-1548	47	22	,	,	PUNCT
ijtc-1548	47	23	as	as	SCONJ
ijtc-1548	47	24	the	the	DET
ijtc-1548	47	25	mandate	mandate	NOUN
ijtc-1548	47	26	of	of	ADP
ijtc-1548	47	27	the	the	DET
ijtc-1548	47	28	municipality	municipality	NOUN
ijtc-1548	47	29	is	be	AUX
ijtc-1548	47	30	proper	proper	ADJ
ijtc-1548	47	31	service	service	NOUN
ijtc-1548	47	32	delivery	delivery	NOUN
ijtc-1548	47	33	to	to	ADP
ijtc-1548	47	34	the	the	DET
ijtc-1548	47	35	public	public	NOUN
ijtc-1548	47	36	and	and	CCONJ
ijtc-1548	47	37	account	account	VERB
ijtc-1548	47	38	for	for	ADP
ijtc-1548	47	39	it	it	PRON
ijtc-1548	47	40	rather	rather	ADV
ijtc-1548	47	41	than	than	ADP
ijtc-1548	47	42	making	make	VERB
ijtc-1548	47	43	profit	profit	NOUN
ijtc-1548	47	44	(	(	PUNCT
ijtc-1548	47	45	mamogale	mamogale	NOUN
ijtc-1548	47	46	,	,	PUNCT
ijtc-1548	47	47	2014	2014	NUM
ijtc-1548	47	48	)	)	PUNCT
ijtc-1548	47	49	.	.	PUNCT
ijtc-1548	48	1	the	the	DET
ijtc-1548	48	2	outcomes	outcome	NOUN
ijtc-1548	48	3	of	of	ADP
ijtc-1548	48	4	the	the	DET
ijtc-1548	48	5	audit	audit	NOUN
ijtc-1548	48	6	are	be	AUX
ijtc-1548	48	7	given	give	VERB
ijtc-1548	48	8	by	by	ADP
ijtc-1548	48	9	the	the	DET
ijtc-1548	48	10	auditor	auditor	NOUN
ijtc-1548	48	11	general	general	ADJ
ijtc-1548	48	12	-	-	PUNCT
ijtc-1548	48	13	south	south	NOUN
ijtc-1548	48	14	africa(agsa	africa(agsa	PROPN
ijtc-1548	48	15	)	)	PUNCT
ijtc-1548	48	16	,	,	PUNCT
ijtc-1548	48	17	an	an	DET
ijtc-1548	48	18	audit	audit	NOUN
ijtc-1548	48	19	institution	institution	NOUN
ijtc-1548	48	20	mandated	mandate	VERB
ijtc-1548	48	21	to	to	PART
ijtc-1548	48	22	perform	perform	VERB
ijtc-1548	48	23	audits	audits	NOUN
ijtc-1548	48	24	in	in	ADP
ijtc-1548	48	25	public	public	ADJ
ijtc-1548	48	26	sector	sector	NOUN
ijtc-1548	48	27	institutions	institution	NOUN
ijtc-1548	48	28	in	in	ADP
ijtc-1548	48	29	south	south	PROPN
ijtc-1548	48	30	africa	africa	PROPN
ijtc-1548	48	31	.	.	PUNCT
ijtc-1548	49	1	stakeholders	stakeholder	NOUN
ijtc-1548	49	2	and	and	CCONJ
ijtc-1548	49	3	the	the	DET
ijtc-1548	49	4	public	public	NOUN
ijtc-1548	49	5	hold	hold	VERB
ijtc-1548	49	6	good	good	ADJ
ijtc-1548	49	7	audit	audit	NOUN
ijtc-1548	49	8	outcomes	outcome	NOUN
ijtc-1548	49	9	in	in	ADP
ijtc-1548	49	10	the	the	DET
ijtc-1548	49	11	highest	high	ADJ
ijtc-1548	49	12	regard	regard	NOUN
ijtc-1548	49	13	and	and	CCONJ
ijtc-1548	49	14	they	they	PRON
ijtc-1548	49	15	do	do	AUX
ijtc-1548	49	16	not	not	PART
ijtc-1548	49	17	take	take	VERB
ijtc-1548	49	18	lightly	lightly	ADV
ijtc-1548	49	19	any	any	DET
ijtc-1548	49	20	poor	poor	ADJ
ijtc-1548	49	21	audit	audit	NOUN
ijtc-1548	49	22	performance	performance	NOUN
ijtc-1548	49	23	(	(	PUNCT
ijtc-1548	49	24	sigcau	sigcau	NOUN
ijtc-1548	49	25	,	,	PUNCT
ijtc-1548	49	26	2013	2013	NUM
ijtc-1548	49	27	)	)	PUNCT
ijtc-1548	49	28	.	.	PUNCT
ijtc-1548	50	1	poor	poor	ADJ
ijtc-1548	50	2	audit	audit	NOUN
ijtc-1548	50	3	outcomes	outcome	NOUN
ijtc-1548	50	4	lead	lead	VERB
ijtc-1548	50	5	to	to	ADP
ijtc-1548	50	6	the	the	DET
ijtc-1548	50	7	stakeholders	stakeholder	NOUN
ijtc-1548	50	8	losing	lose	VERB
ijtc-1548	50	9	hope	hope	NOUN
ijtc-1548	50	10	and	and	CCONJ
ijtc-1548	50	11	trust	trust	NOUN
ijtc-1548	50	12	in	in	ADP
ijtc-1548	50	13	the	the	DET
ijtc-1548	50	14	municipalities	municipality	NOUN
ijtc-1548	50	15	.	.	PUNCT
ijtc-1548	51	1	according	accord	VERB
ijtc-1548	51	2	to	to	ADP
ijtc-1548	51	3	the	the	DET
ijtc-1548	51	4	auditor	auditor	NOUN
ijtc-1548	51	5	general	general	NOUN
ijtc-1548	51	6	(	(	PUNCT
ijtc-1548	51	7	2023	2023	NUM
ijtc-1548	51	8	)	)	PUNCT
ijtc-1548	51	9	,	,	PUNCT
ijtc-1548	51	10	district	district	NOUN
ijtc-1548	51	11	municipalities	municipality	NOUN
ijtc-1548	51	12	have	have	AUX
ijtc-1548	51	13	improved	improve	VERB
ijtc-1548	51	14	their	their	PRON
ijtc-1548	51	15	audit	audit	NOUN
ijtc-1548	51	16	performance	performance	NOUN
ijtc-1548	51	17	,	,	PUNCT
ijtc-1548	51	18	but	but	CCONJ
ijtc-1548	51	19	their	their	PRON
ijtc-1548	51	20	local	local	ADJ
ijtc-1548	51	21	municipalities	municipality	NOUN
ijtc-1548	51	22	have	have	AUX
ijtc-1548	51	23	regressed	regress	VERB
ijtc-1548	51	24	.	.	PUNCT
ijtc-1548	52	1	according	accord	VERB
ijtc-1548	52	2	to	to	ADP
ijtc-1548	52	3	notsi	notsi	PROPN
ijtc-1548	52	4	(	(	PUNCT
ijtc-1548	52	5	2012	2012	NUM
ijtc-1548	52	6	)	)	PUNCT
ijtc-1548	52	7	,	,	PUNCT
ijtc-1548	52	8	public	public	ADJ
ijtc-1548	52	9	sector	sector	NOUN
ijtc-1548	52	10	institutions	institution	NOUN
ijtc-1548	52	11	lack	lack	VERB
ijtc-1548	52	12	accountability	accountability	NOUN
ijtc-1548	52	13	and	and	CCONJ
ijtc-1548	52	14	service	service	NOUN
ijtc-1548	52	15	delivery	delivery	NOUN
ijtc-1548	52	16	and	and	CCONJ
ijtc-1548	52	17	,	,	PUNCT
ijtc-1548	52	18	as	as	ADP
ijtc-1548	52	19	such	such	ADJ
ijtc-1548	52	20	,	,	PUNCT
ijtc-1548	52	21	communities	community	NOUN
ijtc-1548	52	22	demand	demand	VERB
ijtc-1548	52	23	greater	great	ADJ
ijtc-1548	52	24	value	value	NOUN
ijtc-1548	52	25	for	for	ADP
ijtc-1548	52	26	money	money	NOUN
ijtc-1548	52	27	allocated	allocate	VERB
ijtc-1548	52	28	for	for	ADP
ijtc-1548	52	29	service	service	NOUN
ijtc-1548	52	30	delivery	delivery	NOUN
ijtc-1548	52	31	.	.	PUNCT
ijtc-1548	53	1	the	the	DET
ijtc-1548	53	2	institutions	institution	NOUN
ijtc-1548	53	3	trying	try	VERB
ijtc-1548	53	4	to	to	PART
ijtc-1548	53	5	address	address	VERB
ijtc-1548	53	6	the	the	DET
ijtc-1548	53	7	matter	matter	NOUN
ijtc-1548	53	8	use	use	VERB
ijtc-1548	53	9	annual	annual	ADJ
ijtc-1548	53	10	reports	report	NOUN
ijtc-1548	53	11	to	to	PART
ijtc-1548	53	12	report	report	VERB
ijtc-1548	53	13	or	or	CCONJ
ijtc-1548	53	14	to	to	PART
ijtc-1548	53	15	account	account	VERB
ijtc-1548	53	16	on	on	ADP
ijtc-1548	53	17	what	what	PRON
ijtc-1548	53	18	they	they	PRON
ijtc-1548	53	19	have	have	AUX
ijtc-1548	53	20	done	do	VERB
ijtc-1548	53	21	.	.	PUNCT
ijtc-1548	54	1	some	some	PRON
ijtc-1548	54	2	of	of	ADP
ijtc-1548	54	3	the	the	DET
ijtc-1548	54	4	district	district	NOUN
ijtc-1548	54	5	municipalities	municipality	NOUN
ijtc-1548	54	6	are	be	AUX
ijtc-1548	54	7	struggling	struggle	VERB
ijtc-1548	54	8	when	when	SCONJ
ijtc-1548	54	9	it	it	PRON
ijtc-1548	54	10	comes	come	VERB
ijtc-1548	54	11	to	to	ADP
ijtc-1548	54	12	audit	audit	NOUN
ijtc-1548	54	13	performance	performance	NOUN
ijtc-1548	54	14	,	,	PUNCT
ijtc-1548	54	15	and	and	CCONJ
ijtc-1548	54	16	they	they	PRON
ijtc-1548	54	17	struggle	struggle	VERB
ijtc-1548	54	18	to	to	PART
ijtc-1548	54	19	deliver	deliver	VERB
ijtc-1548	54	20	the	the	DET
ijtc-1548	54	21	services	service	NOUN
ijtc-1548	54	22	as	as	SCONJ
ijtc-1548	54	23	they	they	PRON
ijtc-1548	54	24	should	should	AUX
ijtc-1548	54	25	,	,	PUNCT
ijtc-1548	54	26	owing	owe	VERB
ijtc-1548	54	27	to	to	ADP
ijtc-1548	54	28	misuse	misuse	NOUN
ijtc-1548	54	29	of	of	ADP
ijtc-1548	54	30	money	money	NOUN
ijtc-1548	54	31	and	and	CCONJ
ijtc-1548	54	32	,	,	PUNCT
ijtc-1548	54	33	in	in	ADP
ijtc-1548	54	34	most	most	ADJ
ijtc-1548	54	35	cases	case	NOUN
ijtc-1548	54	36	,	,	PUNCT
ijtc-1548	54	37	poor	poor	ADJ
ijtc-1548	54	38	financial	financial	ADJ
ijtc-1548	54	39	management	management	NOUN
ijtc-1548	54	40	.	.	PUNCT
ijtc-1548	55	1	as	as	ADP
ijtc-1548	55	2	a	a	DET
ijtc-1548	55	3	result	result	NOUN
ijtc-1548	55	4	,	,	PUNCT
ijtc-1548	55	5	municipal	municipal	ADJ
ijtc-1548	55	6	management	management	NOUN
ijtc-1548	55	7	may	may	AUX
ijtc-1548	55	8	employ	employ	VERB
ijtc-1548	55	9	impression	impression	NOUN
ijtc-1548	55	10	management	management	NOUN
ijtc-1548	55	11	tactics	tactic	NOUN
ijtc-1548	55	12	to	to	PART
ijtc-1548	55	13	omit	omit	VERB
ijtc-1548	55	14	or	or	CCONJ
ijtc-1548	55	15	include	include	VERB
ijtc-1548	55	16	ambiguous	ambiguous	ADJ
ijtc-1548	55	17	information	information	NOUN
ijtc-1548	55	18	in	in	ADP
ijtc-1548	55	19	the	the	DET
ijtc-1548	55	20	annual	annual	ADJ
ijtc-1548	55	21	report	report	NOUN
ijtc-1548	55	22	,	,	PUNCT
ijtc-1548	55	23	and	and	CCONJ
ijtc-1548	55	24	this	this	PRON
ijtc-1548	55	25	can	can	AUX
ijtc-1548	55	26	easily	easily	ADV
ijtc-1548	55	27	be	be	AUX
ijtc-1548	55	28	done	do	VERB
ijtc-1548	55	29	in	in	ADP
ijtc-1548	55	30	the	the	DET
ijtc-1548	55	31	mayor	mayor	NOUN
ijtc-1548	55	32	’s	’s	PART
ijtc-1548	55	33	foreword	foreword	NOUN
ijtc-1548	55	34	(	(	PUNCT
ijtc-1548	55	35	statement	statement	NOUN
ijtc-1548	55	36	)	)	PUNCT
ijtc-1548	55	37	.	.	PUNCT
ijtc-1548	56	1	municipalities	municipality	NOUN
ijtc-1548	56	2	with	with	ADP
ijtc-1548	56	3	poor	poor	ADJ
ijtc-1548	56	4	audit	audit	NOUN
ijtc-1548	56	5	performance	performance	NOUN
ijtc-1548	56	6	may	may	AUX
ijtc-1548	56	7	use	use	VERB
ijtc-1548	56	8	the	the	DET
ijtc-1548	56	9	mayor	mayor	NOUN
ijtc-1548	56	10	’s	’	VERB
ijtc-1548	56	11	forward	forward	ADV
ijtc-1548	56	12	to	to	PART
ijtc-1548	56	13	infuse	infuse	VERB
ijtc-1548	56	14	tactics	tactic	NOUN
ijtc-1548	56	15	of	of	ADP
ijtc-1548	56	16	impression	impression	NOUN
ijtc-1548	56	17	management	management	NOUN
ijtc-1548	56	18	to	to	PART
ijtc-1548	56	19	elude	elude	VERB
ijtc-1548	56	20	from	from	ADP
ijtc-1548	56	21	the	the	DET
ijtc-1548	56	22	poor	poor	ADJ
ijtc-1548	56	23	audit	audit	NOUN
ijtc-1548	56	24	outcomes	outcome	NOUN
ijtc-1548	56	25	by	by	ADP
ijtc-1548	56	26	attributing	attribute	VERB
ijtc-1548	56	27	poor	poor	ADJ
ijtc-1548	56	28	performance	performance	NOUN
ijtc-1548	56	29	to	to	ADP
ijtc-1548	56	30	external	external	ADJ
ijtc-1548	56	31	factors	factor	NOUN
ijtc-1548	56	32	.	.	PUNCT
ijtc-1548	57	1	this	this	DET
ijtc-1548	57	2	paper	paper	NOUN
ijtc-1548	57	3	is	be	AUX
ijtc-1548	57	4	based	base	VERB
ijtc-1548	57	5	on	on	ADP
ijtc-1548	57	6	attribution	attribution	NOUN
ijtc-1548	57	7	theory	theory	NOUN
ijtc-1548	57	8	with	with	ADP
ijtc-1548	57	9	the	the	DET
ijtc-1548	57	10	intention	intention	NOUN
ijtc-1548	57	11	to	to	PART
ijtc-1548	57	12	see	see	VERB
ijtc-1548	57	13	how	how	SCONJ
ijtc-1548	57	14	municipalities	municipality	NOUN
ijtc-1548	57	15	attribute	attribute	VERB
ijtc-1548	57	16	unfavourable	unfavourable	ADJ
ijtc-1548	57	17	audit	audit	NOUN
ijtc-1548	57	18	outcomes	outcome	NOUN
ijtc-1548	57	19	to	to	ADP
ijtc-1548	57	20	external	external	ADJ
ijtc-1548	57	21	factors	factor	NOUN
ijtc-1548	57	22	and	and	CCONJ
ijtc-1548	57	23	favourable	favourable	ADJ
ijtc-1548	57	24	audit	audit	NOUN
ijtc-1548	57	25	outcomes	outcome	NOUN
ijtc-1548	57	26	to	to	ADP
ijtc-1548	57	27	themselves	themselves	PRON
ijtc-1548	57	28	and	and	CCONJ
ijtc-1548	57	29	how	how	SCONJ
ijtc-1548	57	30	they	they	PRON
ijtc-1548	57	31	impress	impress	VERB
ijtc-1548	57	32	the	the	DET
ijtc-1548	57	33	stakeholders	stakeholder	NOUN
ijtc-1548	57	34	and	and	CCONJ
ijtc-1548	57	35	the	the	DET
ijtc-1548	57	36	users	user	NOUN
ijtc-1548	57	37	of	of	ADP
ijtc-1548	57	38	annual	annual	ADJ
ijtc-1548	57	39	reports	report	NOUN
ijtc-1548	57	40	.	.	PUNCT
ijtc-1548	58	1	given	give	VERB
ijtc-1548	58	2	the	the	DET
ijtc-1548	58	3	challenges	challenge	NOUN
ijtc-1548	58	4	that	that	PRON
ijtc-1548	58	5	municipalities	municipality	NOUN
ijtc-1548	58	6	face	face	VERB
ijtc-1548	58	7	,	,	PUNCT
ijtc-1548	58	8	such	such	ADJ
ijtc-1548	58	9	as	as	ADP
ijtc-1548	58	10	poor	poor	ADJ
ijtc-1548	58	11	audit	audit	NOUN
ijtc-1548	58	12	performance	performance	NOUN
ijtc-1548	58	13	,	,	PUNCT
ijtc-1548	58	14	poor	poor	ADJ
ijtc-1548	58	15	financial	financial	ADJ
ijtc-1548	58	16	management	management	NOUN
ijtc-1548	58	17	and	and	CCONJ
ijtc-1548	58	18	lack	lack	NOUN
ijtc-1548	58	19	of	of	ADP
ijtc-1548	58	20	accountability	accountability	NOUN
ijtc-1548	58	21	,	,	PUNCT
ijtc-1548	58	22	it	it	PRON
ijtc-1548	58	23	is	be	AUX
ijtc-1548	58	24	likely	likely	ADJ
ijtc-1548	58	25	that	that	SCONJ
ijtc-1548	58	26	narrative	narrative	ADJ
ijtc-1548	58	27	disclosures	disclosure	NOUN
ijtc-1548	58	28	may	may	AUX
ijtc-1548	58	29	contain	contain	VERB
ijtc-1548	58	30	information	information	NOUN
ijtc-1548	58	31	that	that	PRON
ijtc-1548	58	32	is	be	AUX
ijtc-1548	58	33	not	not	PART
ijtc-1548	58	34	complete	complete	ADJ
ijtc-1548	58	35	and	and	CCONJ
ijtc-1548	58	36	accurate	accurate	ADJ
ijtc-1548	58	37	(	(	PUNCT
ijtc-1548	58	38	phesa	phesa	NOUN
ijtc-1548	58	39	,	,	PUNCT
ijtc-1548	58	40	2021	2021	NUM
ijtc-1548	58	41	)	)	PUNCT
ijtc-1548	58	42	.	.	PUNCT
ijtc-1548	59	1	this	this	DET
ijtc-1548	59	2	study	study	NOUN
ijtc-1548	59	3	adopted	adopt	VERB
ijtc-1548	59	4	the	the	DET
ijtc-1548	59	5	honeycomb	honeycomb	NOUN
ijtc-1548	59	6	model	model	NOUN
ijtc-1548	59	7	for	for	ADP
ijtc-1548	59	8	research	research	NOUN
ijtc-1548	59	9	,	,	PUNCT
ijtc-1548	59	10	which	which	PRON
ijtc-1548	59	11	was	be	AUX
ijtc-1548	59	12	propounded	propound	VERB
ijtc-1548	59	13	by	by	ADP
ijtc-1548	59	14	(	(	PUNCT
ijtc-1548	59	15	wilson	wilson	PROPN
ijtc-1548	59	16	,	,	PUNCT
ijtc-1548	59	17	2014	2014	NUM
ijtc-1548	59	18	)	)	PUNCT
ijtc-1548	59	19	.	.	PUNCT
ijtc-1548	60	1	the	the	DET
ijtc-1548	60	2	honeycomb	honeycomb	NOUN
ijtc-1548	60	3	model	model	NOUN
ijtc-1548	60	4	brings	bring	VERB
ijtc-1548	60	5	differentiation	differentiation	NOUN
ijtc-1548	60	6	of	of	ADP
ijtc-1548	60	7	research	research	NOUN
ijtc-1548	60	8	methodology	methodology	NOUN
ijtc-1548	60	9	and	and	CCONJ
ijtc-1548	60	10	research	research	NOUN
ijtc-1548	60	11	design	design	NOUN
ijtc-1548	60	12	,	,	PUNCT
ijtc-1548	60	13	and	and	CCONJ
ijtc-1548	60	14	the	the	DET
ijtc-1548	60	15	latter	latter	ADJ
ijtc-1548	60	16	is	be	AUX
ijtc-1548	60	17	described	describe	VERB
ijtc-1548	60	18	as	as	ADP
ijtc-1548	60	19	data	data	NOUN
ijtc-1548	60	20	collection	collection	NOUN
ijtc-1548	60	21	and	and	CCONJ
ijtc-1548	60	22	analysis	analysis	NOUN
ijtc-1548	60	23	frameworks	framework	NOUN
ijtc-1548	60	24	,	,	PUNCT
ijtc-1548	60	25	while	while	SCONJ
ijtc-1548	60	26	research	research	NOUN
ijtc-1548	60	27	methodologies	methodology	NOUN
ijtc-1548	60	28	refer	refer	VERB
ijtc-1548	60	29	to	to	ADP
ijtc-1548	60	30	the	the	DET
ijtc-1548	60	31	ways	way	NOUN
ijtc-1548	60	32	in	in	ADP
ijtc-1548	60	33	which	which	PRON
ijtc-1548	60	34	data	datum	NOUN
ijtc-1548	60	35	are	be	AUX
ijtc-1548	60	36	collected	collect	VERB
ijtc-1548	60	37	.	.	PUNCT
ijtc-1548	61	1	impression	impression	NOUN
ijtc-1548	61	2	management	management	NOUN
ijtc-1548	61	3	tactics	tactic	NOUN
ijtc-1548	61	4	involves	involve	VERB
ijtc-1548	61	5	the	the	DET
ijtc-1548	61	6	manipulation	manipulation	NOUN
ijtc-1548	61	7	of	of	ADP
ijtc-1548	61	8	information	information	NOUN
ijtc-1548	61	9	to	to	ADP
ijtc-1548	61	10	one	one	PRON
ijtc-1548	61	11	’s	’s	PART
ijtc-1548	61	12	favour	favour	NOUN
ijtc-1548	61	13	making	make	VERB
ijtc-1548	61	14	it	it	PRON
ijtc-1548	61	15	incomplete	incomplete	ADJ
ijtc-1548	61	16	and	and	CCONJ
ijtc-1548	61	17	inaccurate	inaccurate	ADJ
ijtc-1548	61	18	.	.	PUNCT
ijtc-1548	62	1	impression	impression	NOUN
ijtc-1548	62	2	management	management	NOUN
ijtc-1548	62	3	usage	usage	NOUN
ijtc-1548	62	4	causes	cause	VERB
ijtc-1548	62	5	ambiguity	ambiguity	NOUN
ijtc-1548	62	6	in	in	ADP
ijtc-1548	62	7	corporate	corporate	ADJ
ijtc-1548	62	8	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1548	62	9	assessing	assess	VERB
ijtc-1548	62	10	impression	impression	NOUN
ijtc-1548	62	11	management	management	NOUN
ijtc-1548	62	12	in	in	ADP
ijtc-1548	62	13	south	south	ADJ
ijtc-1548	62	14	african	african	ADJ
ijtc-1548	62	15	district	district	NOUN
ijtc-1548	62	16	municipalities	municipality	NOUN
ijtc-1548	62	17	’	'	PUNCT
ijtc-1548	62	18	annual	annual	ADJ
ijtc-1548	62	19	reports	report	NOUN
ijtc-1548	62	20	:	:	PUNCT
ijtc-1548	62	21	a	a	DET
ijtc-1548	62	22	textual	textual	ADJ
ijtc-1548	62	23	characteristics	characteristic	NOUN
ijtc-1548	62	24	analysis	analysis	NOUN
ijtc-1548	62	25	of	of	ADP
ijtc-1548	62	26	mayor	mayor	NOUN
ijtc-1548	62	27	’s	’s	PART
ijtc-1548	62	28	foreword	foreword	PROPN
ijtc-1548	62	29	phesa	phesa	NOUN
ijtc-1548	62	30	and	and	CCONJ
ijtc-1548	62	31	mgoyana	mgoyana	NOUN
ijtc-1548	62	32	4	4	NUM
ijtc-1548	62	33	|	|	ADV
ijtc-1548	62	34	ilomata	ilomata	VERB
ijtc-1548	62	35	international	international	ADJ
ijtc-1548	62	36	journal	journal	NOUN
ijtc-1548	62	37	of	of	ADP
ijtc-1548	62	38	tax	tax	PROPN
ijtc-1548	62	39	&	&	CCONJ
ijtc-1548	62	40	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	62	41	reporting	reporting	NOUN
ijtc-1548	62	42	,	,	PUNCT
ijtc-1548	62	43	which	which	PRON
ijtc-1548	62	44	consequently	consequently	ADV
ijtc-1548	62	45	compromises	compromise	VERB
ijtc-1548	62	46	the	the	DET
ijtc-1548	62	47	user	user	NOUN
ijtc-1548	62	48	’s	’s	PART
ijtc-1548	62	49	decision	decision	NOUN
ijtc-1548	62	50	making	make	VERB
ijtc-1548	62	51	abilities	ability	NOUN
ijtc-1548	62	52	(	(	PUNCT
ijtc-1548	62	53	phesa	phesa	NOUN
ijtc-1548	62	54	,	,	PUNCT
ijtc-1548	62	55	2021	2021	NUM
ijtc-1548	62	56	)	)	PUNCT
ijtc-1548	62	57	.	.	PUNCT
ijtc-1548	63	1	the	the	DET
ijtc-1548	63	2	annual	annual	ADJ
ijtc-1548	63	3	report	report	NOUN
ijtc-1548	63	4	is	be	AUX
ijtc-1548	63	5	a	a	DET
ijtc-1548	63	6	tool	tool	NOUN
ijtc-1548	63	7	used	use	VERB
ijtc-1548	63	8	as	as	ADP
ijtc-1548	63	9	a	a	DET
ijtc-1548	63	10	channel	channel	NOUN
ijtc-1548	63	11	to	to	PART
ijtc-1548	63	12	communicate	communicate	VERB
ijtc-1548	63	13	information	information	NOUN
ijtc-1548	63	14	to	to	ADP
ijtc-1548	63	15	stakeholders	stakeholder	NOUN
ijtc-1548	63	16	and	and	CCONJ
ijtc-1548	63	17	it	it	PRON
ijtc-1548	63	18	is	be	AUX
ijtc-1548	63	19	generally	generally	ADV
ijtc-1548	63	20	approved	approve	VERB
ijtc-1548	63	21	by	by	ADP
ijtc-1548	63	22	stakeholders	stakeholder	NOUN
ijtc-1548	63	23	as	as	ADP
ijtc-1548	63	24	a	a	DET
ijtc-1548	63	25	channel	channel	NOUN
ijtc-1548	63	26	for	for	ADP
ijtc-1548	63	27	the	the	DET
ijtc-1548	63	28	disclosure	disclosure	NOUN
ijtc-1548	63	29	of	of	ADP
ijtc-1548	63	30	information	information	NOUN
ijtc-1548	63	31	by	by	ADP
ijtc-1548	63	32	organisations	organisation	NOUN
ijtc-1548	63	33	(	(	PUNCT
ijtc-1548	63	34	moloi	moloi	PROPN
ijtc-1548	63	35	&	&	CCONJ
ijtc-1548	63	36	adelowotan	adelowotan	PROPN
ijtc-1548	63	37	,	,	PUNCT
ijtc-1548	63	38	2018	2018	NUM
ijtc-1548	63	39	)	)	PUNCT
ijtc-1548	63	40	.	.	PUNCT
ijtc-1548	64	1	a	a	DET
ijtc-1548	64	2	municipality	municipality	NOUN
ijtc-1548	64	3	may	may	AUX
ijtc-1548	64	4	find	find	VERB
ijtc-1548	64	5	it	it	PRON
ijtc-1548	64	6	convenient	convenient	ADJ
ijtc-1548	64	7	to	to	PART
ijtc-1548	64	8	use	use	VERB
ijtc-1548	64	9	impression	impression	NOUN
ijtc-1548	64	10	management	management	NOUN
ijtc-1548	64	11	in	in	ADP
ijtc-1548	64	12	the	the	DET
ijtc-1548	64	13	mayor	mayor	NOUN
ijtc-1548	64	14	’s	’s	PART
ijtc-1548	64	15	foreword	foreword	NOUN
ijtc-1548	64	16	as	as	SCONJ
ijtc-1548	64	17	users	user	NOUN
ijtc-1548	64	18	rely	rely	VERB
ijtc-1548	64	19	on	on	ADP
ijtc-1548	64	20	annual	annual	ADJ
ijtc-1548	64	21	report	report	NOUN
ijtc-1548	64	22	.	.	PUNCT
ijtc-1548	65	1	in	in	ADP
ijtc-1548	65	2	the	the	DET
ijtc-1548	65	3	mayor	mayor	NOUN
ijtc-1548	65	4	’s	’s	PART
ijtc-1548	65	5	foreword	foreword	ADJ
ijtc-1548	65	6	municipalities	municipality	NOUN
ijtc-1548	65	7	may	may	AUX
ijtc-1548	65	8	disclose	disclose	VERB
ijtc-1548	65	9	information	information	NOUN
ijtc-1548	65	10	in	in	ADP
ijtc-1548	65	11	a	a	DET
ijtc-1548	65	12	way	way	NOUN
ijtc-1548	65	13	that	that	PRON
ijtc-1548	65	14	will	will	AUX
ijtc-1548	65	15	position	position	VERB
ijtc-1548	65	16	itself	itself	PRON
ijtc-1548	65	17	favourably	favourably	ADV
ijtc-1548	65	18	even	even	ADV
ijtc-1548	65	19	though	though	SCONJ
ijtc-1548	65	20	it	it	PRON
ijtc-1548	65	21	is	be	AUX
ijtc-1548	65	22	contradictory	contradictory	ADJ
ijtc-1548	65	23	to	to	ADP
ijtc-1548	65	24	the	the	DET
ijtc-1548	65	25	true	true	ADJ
ijtc-1548	65	26	state	state	NOUN
ijtc-1548	65	27	of	of	ADP
ijtc-1548	65	28	that	that	DET
ijtc-1548	65	29	organisation	organisation	NOUN
ijtc-1548	65	30	(	(	PUNCT
ijtc-1548	65	31	roman	roman	NOUN
ijtc-1548	65	32	et	et	PROPN
ijtc-1548	65	33	al	al	PROPN
ijtc-1548	65	34	.	.	PROPN
ijtc-1548	65	35	,	,	PUNCT
ijtc-1548	65	36	2019	2019	NUM
ijtc-1548	65	37	)	)	PUNCT
ijtc-1548	65	38	.	.	PUNCT
ijtc-1548	66	1	as	as	SCONJ
ijtc-1548	66	2	radebe	radebe	NOUN
ijtc-1548	66	3	(	(	PUNCT
ijtc-1548	66	4	2021	2021	NUM
ijtc-1548	66	5	)	)	PUNCT
ijtc-1548	66	6	shows	show	NOUN
ijtc-1548	66	7	,	,	PUNCT
ijtc-1548	66	8	certain	certain	ADJ
ijtc-1548	66	9	municipalities	municipality	NOUN
ijtc-1548	66	10	’	'	PUNCT
ijtc-1548	66	11	annual	annual	ADJ
ijtc-1548	66	12	reports	report	NOUN
ijtc-1548	66	13	contained	contain	VERB
ijtc-1548	66	14	ambiguous	ambiguous	ADJ
ijtc-1548	66	15	terms	term	NOUN
ijtc-1548	66	16	which	which	PRON
ijtc-1548	66	17	were	be	AUX
ijtc-1548	66	18	not	not	PART
ijtc-1548	66	19	explained	explain	VERB
ijtc-1548	66	20	.	.	PUNCT
ijtc-1548	67	1	it	it	PRON
ijtc-1548	67	2	is	be	AUX
ijtc-1548	67	3	apparent	apparent	ADJ
ijtc-1548	67	4	that	that	SCONJ
ijtc-1548	67	5	organisations	organisation	NOUN
ijtc-1548	67	6	(	(	PUNCT
ijtc-1548	67	7	including	include	VERB
ijtc-1548	67	8	municipalities	municipality	NOUN
ijtc-1548	67	9	)	)	PUNCT
ijtc-1548	67	10	manipulate	manipulate	VERB
ijtc-1548	67	11	narrative	narrative	NOUN
ijtc-1548	67	12	information	information	NOUN
ijtc-1548	67	13	disclosed	disclose	VERB
ijtc-1548	67	14	in	in	ADP
ijtc-1548	67	15	the	the	DET
ijtc-1548	67	16	mayor	mayor	NOUN
ijtc-1548	67	17	’s	’s	PART
ijtc-1548	67	18	foreword	foreword	NOUN
ijtc-1548	67	19	in	in	ADP
ijtc-1548	67	20	annual	annual	ADJ
ijtc-1548	67	21	reports	report	NOUN
ijtc-1548	67	22	,	,	PUNCT
ijtc-1548	67	23	making	make	VERB
ijtc-1548	67	24	the	the	DET
ijtc-1548	67	25	information	information	NOUN
ijtc-1548	67	26	inaccurate	inaccurate	ADJ
ijtc-1548	67	27	and	and	CCONJ
ijtc-1548	67	28	incomplete	incomplete	ADJ
ijtc-1548	67	29	.	.	PUNCT
ijtc-1548	68	1	this	this	DET
ijtc-1548	68	2	positive	positive	ADJ
ijtc-1548	68	3	bias	bias	NOUN
ijtc-1548	68	4	leads	lead	VERB
ijtc-1548	68	5	to	to	ADP
ijtc-1548	68	6	deception	deception	NOUN
ijtc-1548	68	7	and	and	CCONJ
ijtc-1548	68	8	concealment	concealment	NOUN
ijtc-1548	68	9	of	of	ADP
ijtc-1548	68	10	information	information	NOUN
ijtc-1548	68	11	(	(	PUNCT
ijtc-1548	68	12	dhludhlu	dhludhlu	NOUN
ijtc-1548	68	13	et	et	PROPN
ijtc-1548	68	14	al	al	PROPN
ijtc-1548	68	15	.	.	PROPN
ijtc-1548	68	16	,	,	PUNCT
ijtc-1548	68	17	2022a	2022a	NUM
ijtc-1548	68	18	)	)	PUNCT
ijtc-1548	68	19	.	.	PUNCT
ijtc-1548	69	1	as	as	ADP
ijtc-1548	69	2	a	a	DET
ijtc-1548	69	3	result	result	NOUN
ijtc-1548	69	4	of	of	ADP
ijtc-1548	69	5	inaccurate	inaccurate	ADJ
ijtc-1548	69	6	and	and	CCONJ
ijtc-1548	69	7	incomplete	incomplete	ADJ
ijtc-1548	69	8	information	information	NOUN
ijtc-1548	69	9	disclosed	disclose	VERB
ijtc-1548	69	10	in	in	ADP
ijtc-1548	69	11	mayor	mayor	NOUN
ijtc-1548	69	12	’s	’s	PART
ijtc-1548	69	13	foreword	foreword	PROPN
ijtc-1548	69	14	,	,	PUNCT
ijtc-1548	69	15	the	the	DET
ijtc-1548	69	16	big	big	ADJ
ijtc-1548	69	17	question	question	NOUN
ijtc-1548	69	18	is	be	AUX
ijtc-1548	69	19	whether	whether	SCONJ
ijtc-1548	69	20	the	the	DET
ijtc-1548	69	21	impression	impression	NOUN
ijtc-1548	69	22	management	management	NOUN
ijtc-1548	69	23	tactics	tactic	NOUN
ijtc-1548	69	24	are	be	AUX
ijtc-1548	69	25	present	present	ADJ
ijtc-1548	69	26	in	in	ADP
ijtc-1548	69	27	the	the	DET
ijtc-1548	69	28	mayor	mayor	NOUN
ijtc-1548	69	29	’s	’s	PART
ijtc-1548	69	30	foreword	foreword	PROPN
ijtc-1548	69	31	of	of	ADP
ijtc-1548	69	32	district	district	NOUN
ijtc-1548	69	33	municipalities	municipality	NOUN
ijtc-1548	69	34	in	in	ADP
ijtc-1548	69	35	south	south	PROPN
ijtc-1548	69	36	africa	africa	PROPN
ijtc-1548	69	37	.	.	PUNCT
ijtc-1548	70	1	accordingly	accordingly	ADV
ijtc-1548	70	2	,	,	PUNCT
ijtc-1548	70	3	the	the	DET
ijtc-1548	70	4	paper	paper	NOUN
ijtc-1548	70	5	examined	examine	VERB
ijtc-1548	70	6	the	the	DET
ijtc-1548	70	7	impression	impression	NOUN
ijtc-1548	70	8	management	management	NOUN
ijtc-1548	70	9	tactics	tactic	NOUN
ijtc-1548	70	10	usage	usage	NOUN
ijtc-1548	70	11	by	by	ADP
ijtc-1548	70	12	district	district	NOUN
ijtc-1548	70	13	municipalities	municipality	NOUN
ijtc-1548	70	14	in	in	ADP
ijtc-1548	70	15	south	south	PROPN
ijtc-1548	70	16	africa	africa	PROPN
ijtc-1548	70	17	through	through	ADP
ijtc-1548	70	18	the	the	DET
ijtc-1548	70	19	length	length	NOUN
ijtc-1548	70	20	,	,	PUNCT
ijtc-1548	70	21	the	the	DET
ijtc-1548	70	22	use	use	NOUN
ijtc-1548	70	23	of	of	ADP
ijtc-1548	70	24	passive	passive	ADJ
ijtc-1548	70	25	voice	voice	NOUN
ijtc-1548	70	26	and	and	CCONJ
ijtc-1548	70	27	the	the	DET
ijtc-1548	70	28	use	use	NOUN
ijtc-1548	70	29	of	of	ADP
ijtc-1548	70	30	personal	personal	ADJ
ijtc-1548	70	31	references	reference	NOUN
ijtc-1548	70	32	in	in	ADP
ijtc-1548	70	33	their	their	PRON
ijtc-1548	70	34	mayor	mayor	NOUN
ijtc-1548	70	35	’s	’s	PART
ijtc-1548	70	36	foreword	foreword	NOUN
ijtc-1548	70	37	(	(	PUNCT
ijtc-1548	70	38	phesa	phesa	NOUN
ijtc-1548	70	39	(	(	PUNCT
ijtc-1548	70	40	2021	2021	NUM
ijtc-1548	70	41	)	)	PUNCT
ijtc-1548	70	42	.	.	PUNCT
ijtc-1548	71	1	the	the	DET
ijtc-1548	71	2	paper	paper	NOUN
ijtc-1548	71	3	aimed	aim	VERB
ijtc-1548	71	4	to	to	PART
ijtc-1548	71	5	expose	expose	VERB
ijtc-1548	71	6	tactics	tactic	NOUN
ijtc-1548	71	7	of	of	ADP
ijtc-1548	71	8	impression	impression	NOUN
ijtc-1548	71	9	management	management	NOUN
ijtc-1548	71	10	used	use	VERB
ijtc-1548	71	11	by	by	ADP
ijtc-1548	71	12	district	district	NOUN
ijtc-1548	71	13	municipalities	municipality	NOUN
ijtc-1548	71	14	in	in	ADP
ijtc-1548	71	15	mayor	mayor	NOUN
ijtc-1548	71	16	’s	’s	PART
ijtc-1548	71	17	foreword	foreword	NOUN
ijtc-1548	71	18	through	through	ADP
ijtc-1548	71	19	textual	textual	ADJ
ijtc-1548	71	20	characteristics	characteristic	NOUN
ijtc-1548	71	21	.	.	PUNCT
ijtc-1548	72	1	to	to	PART
ijtc-1548	72	2	fulfil	fulfil	VERB
ijtc-1548	72	3	this	this	PRON
ijtc-1548	72	4	,	,	PUNCT
ijtc-1548	72	5	we	we	PRON
ijtc-1548	72	6	evaluated	evaluate	VERB
ijtc-1548	72	7	the	the	DET
ijtc-1548	72	8	following	follow	VERB
ijtc-1548	72	9	:	:	PUNCT
ijtc-1548	72	10	•	•	NUM
ijtc-1548	72	11	length	length	NOUN
ijtc-1548	72	12	of	of	ADP
ijtc-1548	72	13	the	the	DET
ijtc-1548	72	14	mayor	mayor	NOUN
ijtc-1548	72	15	’s	’s	PART
ijtc-1548	72	16	foreword	foreword	ADJ
ijtc-1548	72	17	•	•	NUM
ijtc-1548	72	18	use	use	NOUN
ijtc-1548	72	19	of	of	ADP
ijtc-1548	72	20	passive	passive	ADJ
ijtc-1548	72	21	voices	voice	NOUN
ijtc-1548	72	22	in	in	ADP
ijtc-1548	72	23	the	the	DET
ijtc-1548	72	24	mayor	mayor	NOUN
ijtc-1548	72	25	’s	’s	PART
ijtc-1548	72	26	foreword	foreword	NOUN
ijtc-1548	72	27	and	and	CCONJ
ijtc-1548	72	28	,	,	PUNCT
ijtc-1548	73	1	•	•	NUM
ijtc-1548	73	2	use	use	NOUN
ijtc-1548	73	3	of	of	ADP
ijtc-1548	73	4	personal	personal	ADJ
ijtc-1548	73	5	references	reference	NOUN
ijtc-1548	73	6	.	.	PUNCT
ijtc-1548	74	1	hypothesis	hypothesis	NOUN
ijtc-1548	74	2	this	this	DET
ijtc-1548	74	3	paper	paper	NOUN
ijtc-1548	74	4	was	be	AUX
ijtc-1548	74	5	explanatory	explanatory	ADJ
ijtc-1548	74	6	;	;	PUNCT
ijtc-1548	74	7	accordingly	accordingly	ADV
ijtc-1548	74	8	,	,	PUNCT
ijtc-1548	74	9	it	it	PRON
ijtc-1548	74	10	had	have	VERB
ijtc-1548	74	11	a	a	DET
ijtc-1548	74	12	hypothesis	hypothesis	NOUN
ijtc-1548	74	13	not	not	PART
ijtc-1548	74	14	the	the	DET
ijtc-1548	74	15	research	research	NOUN
ijtc-1548	74	16	question	question	NOUN
ijtc-1548	74	17	.	.	PUNCT
ijtc-1548	75	1	phesa	phesa	NOUN
ijtc-1548	75	2	(	(	PUNCT
ijtc-1548	75	3	2021	2021	NUM
ijtc-1548	75	4	)	)	PUNCT
ijtc-1548	75	5	’s	’s	PART
ijtc-1548	75	6	study	study	NOUN
ijtc-1548	75	7	that	that	PRON
ijtc-1548	75	8	observed	observe	VERB
ijtc-1548	75	9	impression	impression	NOUN
ijtc-1548	75	10	management	management	NOUN
ijtc-1548	75	11	usage	usage	NOUN
ijtc-1548	75	12	in	in	ADP
ijtc-1548	75	13	the	the	DET
ijtc-1548	75	14	top	top	ADJ
ijtc-1548	75	15	40	40	NUM
ijtc-1548	75	16	companies	company	NOUN
ijtc-1548	75	17	listed	list	VERB
ijtc-1548	75	18	on	on	ADP
ijtc-1548	75	19	the	the	DET
ijtc-1548	75	20	jse	jse	PROPN
ijtc-1548	75	21	was	be	AUX
ijtc-1548	75	22	replicated	replicate	VERB
ijtc-1548	75	23	by	by	ADP
ijtc-1548	75	24	this	this	DET
ijtc-1548	75	25	paper	paper	NOUN
ijtc-1548	75	26	.	.	PUNCT
ijtc-1548	76	1	the	the	DET
ijtc-1548	76	2	null	null	ADJ
ijtc-1548	76	3	hypothesis	hypothesis	NOUN
ijtc-1548	76	4	below	below	ADV
ijtc-1548	76	5	was	be	AUX
ijtc-1548	76	6	followed	follow	VERB
ijtc-1548	76	7	:	:	PUNCT
ijtc-1548	76	8	h1	h1	X
ijtc-1548	76	9	:	:	PUNCT
ijtc-1548	76	10	“	"	PUNCT
ijtc-1548	76	11	there	there	PRON
ijtc-1548	76	12	is	be	VERB
ijtc-1548	76	13	no	no	DET
ijtc-1548	76	14	difference	difference	NOUN
ijtc-1548	76	15	in	in	ADP
ijtc-1548	76	16	the	the	DET
ijtc-1548	76	17	textual	textual	ADJ
ijtc-1548	76	18	characteristics	characteristic	NOUN
ijtc-1548	76	19	of	of	ADP
ijtc-1548	76	20	the	the	DET
ijtc-1548	76	21	information	information	NOUN
ijtc-1548	76	22	disclosed	disclose	VERB
ijtc-1548	76	23	in	in	ADP
ijtc-1548	76	24	the	the	DET
ijtc-1548	76	25	mayor	mayor	NOUN
ijtc-1548	76	26	’s	’s	PART
ijtc-1548	76	27	foreword	foreword	NOUN
ijtc-1548	76	28	of	of	ADP
ijtc-1548	76	29	performing	perform	VERB
ijtc-1548	76	30	and	and	CCONJ
ijtc-1548	76	31	non	non	ADJ
ijtc-1548	76	32	–	–	PUNCT
ijtc-1548	76	33	performing	perform	VERB
ijtc-1548	76	34	south	south	ADJ
ijtc-1548	76	35	african	african	ADJ
ijtc-1548	76	36	district	district	NOUN
ijtc-1548	76	37	municipalities	municipality	NOUN
ijtc-1548	76	38	”	"	PUNCT
ijtc-1548	76	39	.	.	PUNCT
ijtc-1548	77	1	the	the	DET
ijtc-1548	77	2	following	follow	VERB
ijtc-1548	77	3	characteristics	characteristic	NOUN
ijtc-1548	77	4	are	be	AUX
ijtc-1548	77	5	used	use	VERB
ijtc-1548	77	6	to	to	PART
ijtc-1548	77	7	analyse	analyse	VERB
ijtc-1548	77	8	the	the	DET
ijtc-1548	77	9	hypothesis	hypothesis	NOUN
ijtc-1548	77	10	in	in	ADP
ijtc-1548	77	11	mayor	mayor	NOUN
ijtc-1548	77	12	’s	’s	PART
ijtc-1548	77	13	foreword	foreword	PROPN
ijtc-1548	77	14	,	,	PUNCT
ijtc-1548	77	15	the	the	DET
ijtc-1548	77	16	length	length	NOUN
ijtc-1548	77	17	,	,	PUNCT
ijtc-1548	77	18	passive	passive	ADJ
ijtc-1548	77	19	voice	voice	NOUN
ijtc-1548	77	20	,	,	PUNCT
ijtc-1548	77	21	and	and	CCONJ
ijtc-1548	77	22	personal	personal	ADJ
ijtc-1548	77	23	reference	reference	NOUN
ijtc-1548	77	24	.	.	PUNCT
ijtc-1548	78	1	below	below	ADP
ijtc-1548	78	2	relates	relate	VERB
ijtc-1548	78	3	to	to	ADP
ijtc-1548	78	4	the	the	DET
ijtc-1548	78	5	sub	sub	NOUN
ijtc-1548	78	6	–	–	PUNCT
ijtc-1548	78	7	null	null	ADJ
ijtc-1548	78	8	hypothesis	hypothesis	NOUN
ijtc-1548	78	9	to	to	PART
ijtc-1548	78	10	be	be	AUX
ijtc-1548	78	11	tested	test	VERB
ijtc-1548	78	12	in	in	ADP
ijtc-1548	78	13	this	this	DET
ijtc-1548	78	14	paper	paper	NOUN
ijtc-1548	78	15	:	:	PUNCT
ijtc-1548	78	16	1	1	X
ijtc-1548	78	17	.	.	X
ijtc-1548	78	18	length	length	NOUN
ijtc-1548	78	19	of	of	ADP
ijtc-1548	78	20	the	the	DET
ijtc-1548	78	21	mayor	mayor	NOUN
ijtc-1548	78	22	’s	’s	PART
ijtc-1548	78	23	foreword	foreword	NOUN
ijtc-1548	78	24	:	:	PUNCT
ijtc-1548	78	25	h.1.1	h.1.1	ADJ
ijtc-1548	78	26	performing	performing	NOUN
ijtc-1548	78	27	and	and	CCONJ
ijtc-1548	78	28	non	non	ADJ
ijtc-1548	78	29	-	-	ADJ
ijtc-1548	78	30	performing	perform	VERB
ijtc-1548	78	31	south	south	ADJ
ijtc-1548	78	32	african	african	ADJ
ijtc-1548	78	33	district	district	NOUN
ijtc-1548	78	34	municipalities	municipality	NOUN
ijtc-1548	78	35	’	'	PUNCT
ijtc-1548	78	36	mayor	mayor	NOUN
ijtc-1548	78	37	’s	’s	PART
ijtc-1548	78	38	foreword	foreword	NOUN
ijtc-1548	78	39	will	will	AUX
ijtc-1548	78	40	have	have	VERB
ijtc-1548	78	41	similar	similar	ADJ
ijtc-1548	78	42	length	length	NOUN
ijtc-1548	78	43	2	2	NUM
ijtc-1548	78	44	.	.	PUNCT
ijtc-1548	78	45	use	use	NOUN
ijtc-1548	78	46	of	of	ADP
ijtc-1548	78	47	passive	passive	ADJ
ijtc-1548	78	48	voice	voice	NOUN
ijtc-1548	78	49	:	:	PUNCT
ijtc-1548	78	50	h1.2	h1.2	NOUN
ijtc-1548	78	51	performing	performing	NOUN
ijtc-1548	78	52	and	and	CCONJ
ijtc-1548	78	53	non	non	ADJ
ijtc-1548	78	54	-	-	ADJ
ijtc-1548	78	55	performing	perform	VERB
ijtc-1548	78	56	south	south	ADJ
ijtc-1548	78	57	african	african	ADJ
ijtc-1548	78	58	district	district	NOUN
ijtc-1548	78	59	municipalities	municipality	NOUN
ijtc-1548	78	60	’	'	PUNCT
ijtc-1548	78	61	mayor	mayor	NOUN
ijtc-1548	78	62	’s	’s	PART
ijtc-1548	78	63	foreword	foreword	NOUN
ijtc-1548	78	64	will	will	AUX
ijtc-1548	78	65	have	have	VERB
ijtc-1548	78	66	similar	similar	ADJ
ijtc-1548	78	67	percentage	percentage	NOUN
ijtc-1548	78	68	of	of	ADP
ijtc-1548	78	69	passive	passive	ADJ
ijtc-1548	78	70	voice	voice	NOUN
ijtc-1548	78	71	3	3	NUM
ijtc-1548	78	72	.	.	PUNCT
ijtc-1548	79	1	use	use	NOUN
ijtc-1548	79	2	of	of	ADP
ijtc-1548	79	3	personal	personal	ADJ
ijtc-1548	79	4	references	reference	NOUN
ijtc-1548	79	5	:	:	PUNCT
ijtc-1548	79	6	h.1.3	h.1.3	ADJ
ijtc-1548	79	7	performing	performing	NOUN
ijtc-1548	79	8	and	and	CCONJ
ijtc-1548	79	9	non	non	ADJ
ijtc-1548	79	10	-	-	ADJ
ijtc-1548	79	11	performing	perform	VERB
ijtc-1548	79	12	south	south	ADJ
ijtc-1548	79	13	african	african	ADJ
ijtc-1548	79	14	district	district	NOUN
ijtc-1548	79	15	municipalities	municipality	NOUN
ijtc-1548	79	16	’	'	PUNCT
ijtc-1548	79	17	mayor	mayor	NOUN
ijtc-1548	79	18	’s	’s	PART
ijtc-1548	79	19	foreword	foreword	NOUN
ijtc-1548	79	20	will	will	AUX
ijtc-1548	79	21	have	have	VERB
ijtc-1548	79	22	similar	similar	ADJ
ijtc-1548	79	23	number	number	NOUN
ijtc-1548	79	24	of	of	ADP
ijtc-1548	79	25	personal	personal	ADJ
ijtc-1548	79	26	references	reference	NOUN
ijtc-1548	79	27	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	ADV
ijtc-1548	79	28	assessing	assess	VERB
ijtc-1548	79	29	impression	impression	NOUN
ijtc-1548	79	30	management	management	NOUN
ijtc-1548	79	31	in	in	ADP
ijtc-1548	79	32	south	south	ADJ
ijtc-1548	79	33	african	african	ADJ
ijtc-1548	79	34	district	district	NOUN
ijtc-1548	79	35	municipalities	municipality	NOUN
ijtc-1548	79	36	’	'	PUNCT
ijtc-1548	79	37	annual	annual	ADJ
ijtc-1548	79	38	reports	report	NOUN
ijtc-1548	79	39	:	:	PUNCT
ijtc-1548	79	40	a	a	DET
ijtc-1548	79	41	textual	textual	ADJ
ijtc-1548	79	42	characteristics	characteristic	NOUN
ijtc-1548	79	43	analysis	analysis	NOUN
ijtc-1548	79	44	of	of	ADP
ijtc-1548	79	45	mayor	mayor	NOUN
ijtc-1548	79	46	’s	’s	PART
ijtc-1548	79	47	foreword	foreword	PROPN
ijtc-1548	79	48	phesa	phesa	NOUN
ijtc-1548	79	49	and	and	CCONJ
ijtc-1548	79	50	mgoyana	mgoyana	NOUN
ijtc-1548	79	51	5	5	NUM
ijtc-1548	79	52	|	|	ADV
ijtc-1548	79	53	ilomata	ilomata	PROPN
ijtc-1548	79	54	international	international	ADJ
ijtc-1548	79	55	journal	journal	NOUN
ijtc-1548	79	56	of	of	ADP
ijtc-1548	79	57	tax	tax	PROPN
ijtc-1548	79	58	&	&	CCONJ
ijtc-1548	79	59	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	79	60	this	this	DET
ijtc-1548	79	61	paper	paper	NOUN
ijtc-1548	79	62	contributes	contribute	VERB
ijtc-1548	79	63	to	to	ADP
ijtc-1548	79	64	the	the	DET
ijtc-1548	79	65	literature	literature	NOUN
ijtc-1548	79	66	by	by	ADP
ijtc-1548	79	67	exposing	expose	VERB
ijtc-1548	79	68	impression	impression	NOUN
ijtc-1548	79	69	management	management	NOUN
ijtc-1548	79	70	tactics	tactic	NOUN
ijtc-1548	79	71	used	use	VERB
ijtc-1548	79	72	by	by	ADP
ijtc-1548	79	73	south	south	ADJ
ijtc-1548	79	74	african	african	ADJ
ijtc-1548	79	75	district	district	NOUN
ijtc-1548	79	76	municipalities	municipality	NOUN
ijtc-1548	79	77	in	in	ADP
ijtc-1548	79	78	mayor	mayor	NOUN
ijtc-1548	79	79	’s	’s	PART
ijtc-1548	79	80	foreword	foreword	PROPN
ijtc-1548	79	81	.	.	PUNCT
ijtc-1548	80	1	the	the	DET
ijtc-1548	80	2	paper	paper	NOUN
ijtc-1548	80	3	opens	open	VERB
ijtc-1548	80	4	the	the	DET
ijtc-1548	80	5	eyes	eye	NOUN
ijtc-1548	80	6	of	of	ADP
ijtc-1548	80	7	the	the	DET
ijtc-1548	80	8	users	user	NOUN
ijtc-1548	80	9	and	and	CCONJ
ijtc-1548	80	10	stakeholders	stakeholder	NOUN
ijtc-1548	80	11	of	of	ADP
ijtc-1548	80	12	the	the	DET
ijtc-1548	80	13	district	district	NOUN
ijtc-1548	80	14	municipalities	municipality	NOUN
ijtc-1548	80	15	to	to	PART
ijtc-1548	80	16	question	question	VERB
ijtc-1548	80	17	when	when	SCONJ
ijtc-1548	80	18	reading	read	VERB
ijtc-1548	80	19	the	the	DET
ijtc-1548	80	20	mayor	mayor	NOUN
ijtc-1548	80	21	’s	’s	PART
ijtc-1548	80	22	foreword	foreword	NOUN
ijtc-1548	80	23	in	in	ADP
ijtc-1548	80	24	the	the	DET
ijtc-1548	80	25	annual	annual	ADJ
ijtc-1548	80	26	report	report	NOUN
ijtc-1548	80	27	and	and	CCONJ
ijtc-1548	80	28	to	to	PART
ijtc-1548	80	29	always	always	ADV
ijtc-1548	80	30	confirm	confirm	VERB
ijtc-1548	80	31	completeness	completeness	NOUN
ijtc-1548	80	32	and	and	CCONJ
ijtc-1548	80	33	accuracy	accuracy	NOUN
ijtc-1548	80	34	of	of	ADP
ijtc-1548	80	35	disclosed	disclose	VERB
ijtc-1548	80	36	information	information	NOUN
ijtc-1548	80	37	.	.	PUNCT
ijtc-1548	81	1	experimental	experimental	ADJ
ijtc-1548	81	2	section	section	NOUN
ijtc-1548	81	3	attribution	attribution	NOUN
ijtc-1548	81	4	theory	theory	NOUN
ijtc-1548	81	5	this	this	DET
ijtc-1548	81	6	paper	paper	NOUN
ijtc-1548	81	7	is	be	AUX
ijtc-1548	81	8	based	base	VERB
ijtc-1548	81	9	on	on	ADP
ijtc-1548	81	10	attribution	attribution	NOUN
ijtc-1548	81	11	theory	theory	NOUN
ijtc-1548	81	12	.	.	PUNCT
ijtc-1548	82	1	attribution	attribution	NOUN
ijtc-1548	82	2	theory	theory	NOUN
ijtc-1548	82	3	has	have	VERB
ijtc-1548	82	4	its	its	PRON
ijtc-1548	82	5	origins	origin	NOUN
ijtc-1548	82	6	from	from	ADP
ijtc-1548	82	7	social	social	ADJ
ijtc-1548	82	8	psychology	psychology	NOUN
ijtc-1548	82	9	(	(	PUNCT
ijtc-1548	82	10	dhludhlu	dhludhlu	NOUN
ijtc-1548	82	11	et	et	PROPN
ijtc-1548	82	12	al	al	PROPN
ijtc-1548	82	13	.	.	PROPN
ijtc-1548	82	14	,	,	PUNCT
ijtc-1548	82	15	2022b	2022b	NUM
ijtc-1548	82	16	)	)	PUNCT
ijtc-1548	82	17	.	.	PUNCT
ijtc-1548	83	1	it	it	PRON
ijtc-1548	83	2	speaks	speak	VERB
ijtc-1548	83	3	to	to	ADP
ijtc-1548	83	4	the	the	DET
ijtc-1548	83	5	description	description	NOUN
ijtc-1548	83	6	of	of	ADP
ijtc-1548	83	7	conduct	conduct	NOUN
ijtc-1548	83	8	and	and	CCONJ
ijtc-1548	83	9	the	the	DET
ijtc-1548	83	10	assignment	assignment	NOUN
ijtc-1548	83	11	of	of	ADP
ijtc-1548	83	12	blame	blame	NOUN
ijtc-1548	83	13	to	to	ADP
ijtc-1548	83	14	a	a	DET
ijtc-1548	83	15	person	person	NOUN
ijtc-1548	83	16	(	(	PUNCT
ijtc-1548	83	17	malle	malle	PROPN
ijtc-1548	83	18	,	,	PUNCT
ijtc-1548	83	19	2011	2011	NUM
ijtc-1548	83	20	)	)	PUNCT
ijtc-1548	83	21	.	.	PUNCT
ijtc-1548	84	1	attribution	attribution	NOUN
ijtc-1548	84	2	theory	theory	NOUN
ijtc-1548	84	3	talks	talk	VERB
ijtc-1548	84	4	to	to	ADP
ijtc-1548	84	5	the	the	DET
ijtc-1548	84	6	allotment	allotment	NOUN
ijtc-1548	84	7	of	of	ADP
ijtc-1548	84	8	good	good	ADJ
ijtc-1548	84	9	results	result	NOUN
ijtc-1548	84	10	to	to	ADP
ijtc-1548	84	11	the	the	DET
ijtc-1548	84	12	entity	entity	NOUN
ijtc-1548	84	13	’s	’s	PART
ijtc-1548	84	14	own	own	ADJ
ijtc-1548	84	15	doing	do	VERB
ijtc-1548	84	16	and	and	CCONJ
ijtc-1548	84	17	distancing	distance	VERB
ijtc-1548	84	18	the	the	DET
ijtc-1548	84	19	entity	entity	NOUN
ijtc-1548	84	20	from	from	ADP
ijtc-1548	84	21	the	the	DET
ijtc-1548	84	22	bad	bad	ADJ
ijtc-1548	84	23	results	result	NOUN
ijtc-1548	84	24	,	,	PUNCT
ijtc-1548	84	25	allotting	allot	VERB
ijtc-1548	84	26	them	they	PRON
ijtc-1548	84	27	to	to	ADP
ijtc-1548	84	28	external	external	ADJ
ijtc-1548	84	29	situations	situation	NOUN
ijtc-1548	84	30	(	(	PUNCT
ijtc-1548	84	31	yasseen	yasseen	NOUN
ijtc-1548	84	32	et	et	PROPN
ijtc-1548	84	33	al	al	PROPN
ijtc-1548	84	34	.	.	PROPN
ijtc-1548	84	35	,	,	PUNCT
ijtc-1548	84	36	2017	2017	NUM
ijtc-1548	84	37	)	)	PUNCT
ijtc-1548	84	38	.	.	PUNCT
ijtc-1548	85	1	organisations	organisation	NOUN
ijtc-1548	85	2	management	management	NOUN
ijtc-1548	85	3	,	,	PUNCT
ijtc-1548	85	4	including	include	VERB
ijtc-1548	85	5	the	the	DET
ijtc-1548	85	6	public	public	ADJ
ijtc-1548	85	7	sector	sector	NOUN
ijtc-1548	85	8	,	,	PUNCT
ijtc-1548	85	9	uses	use	VERB
ijtc-1548	85	10	attribution	attribution	NOUN
ijtc-1548	85	11	bias	bias	NOUN
ijtc-1548	85	12	to	to	PART
ijtc-1548	85	13	escape	escape	VERB
ijtc-1548	85	14	the	the	DET
ijtc-1548	85	15	blame	blame	NOUN
ijtc-1548	85	16	for	for	ADP
ijtc-1548	85	17	the	the	DET
ijtc-1548	85	18	unfavorable	unfavorable	ADJ
ijtc-1548	85	19	results	result	NOUN
ijtc-1548	85	20	detailed	detail	VERB
ijtc-1548	85	21	in	in	ADP
ijtc-1548	85	22	the	the	DET
ijtc-1548	85	23	annual	annual	ADJ
ijtc-1548	85	24	report	report	NOUN
ijtc-1548	85	25	(	(	PUNCT
ijtc-1548	85	26	rodrigues	rodrigue	NOUN
ijtc-1548	85	27	et	et	PROPN
ijtc-1548	85	28	al	al	PROPN
ijtc-1548	85	29	.	.	PROPN
ijtc-1548	85	30	,	,	PUNCT
ijtc-1548	85	31	2021	2021	NUM
ijtc-1548	85	32	)	)	PUNCT
ijtc-1548	85	33	.	.	PUNCT
ijtc-1548	86	1	moreover	moreover	ADV
ijtc-1548	86	2	,	,	PUNCT
ijtc-1548	86	3	organisations	organisation	NOUN
ijtc-1548	86	4	management	management	NOUN
ijtc-1548	86	5	engage	engage	VERB
ijtc-1548	86	6	in	in	ADP
ijtc-1548	86	7	the	the	DET
ijtc-1548	86	8	promotion	promotion	NOUN
ijtc-1548	86	9	of	of	ADP
ijtc-1548	86	10	positive	positive	ADJ
ijtc-1548	86	11	results	result	NOUN
ijtc-1548	86	12	and	and	CCONJ
ijtc-1548	86	13	demotion	demotion	NOUN
ijtc-1548	86	14	of	of	ADP
ijtc-1548	86	15	negative	negative	ADJ
ijtc-1548	86	16	results	result	NOUN
ijtc-1548	86	17	(	(	PUNCT
ijtc-1548	86	18	beattie	beattie	PROPN
ijtc-1548	86	19	&	&	CCONJ
ijtc-1548	86	20	jones	jones	PROPN
ijtc-1548	86	21	,	,	PUNCT
ijtc-1548	86	22	2000	2000	NUM
ijtc-1548	86	23	)	)	PUNCT
ijtc-1548	86	24	.	.	PUNCT
ijtc-1548	87	1	organisations	organisation	NOUN
ijtc-1548	87	2	’	'	PUNCT
ijtc-1548	87	3	or	or	CCONJ
ijtc-1548	87	4	companies	company	NOUN
ijtc-1548	87	5	’	'	PUNCT
ijtc-1548	87	6	outcomes	outcome	NOUN
ijtc-1548	87	7	that	that	PRON
ijtc-1548	87	8	are	be	AUX
ijtc-1548	87	9	not	not	PART
ijtc-1548	87	10	favorable	favorable	ADJ
ijtc-1548	87	11	are	be	AUX
ijtc-1548	87	12	more	more	ADV
ijtc-1548	87	13	assigned	assign	VERB
ijtc-1548	87	14	to	to	ADP
ijtc-1548	87	15	events	event	NOUN
ijtc-1548	87	16	or	or	CCONJ
ijtc-1548	87	17	situations	situation	NOUN
ijtc-1548	87	18	which	which	PRON
ijtc-1548	87	19	are	be	AUX
ijtc-1548	87	20	outside	outside	ADP
ijtc-1548	87	21	the	the	DET
ijtc-1548	87	22	control	control	NOUN
ijtc-1548	87	23	of	of	ADP
ijtc-1548	87	24	the	the	DET
ijtc-1548	87	25	organisation	organisation	NOUN
ijtc-1548	87	26	;	;	PUNCT
ijtc-1548	87	27	meanwhile	meanwhile	ADV
ijtc-1548	87	28	,	,	PUNCT
ijtc-1548	87	29	those	those	PRON
ijtc-1548	87	30	that	that	PRON
ijtc-1548	87	31	are	be	AUX
ijtc-1548	87	32	favorable	favorable	ADJ
ijtc-1548	87	33	are	be	AUX
ijtc-1548	87	34	attributed	attribute	VERB
ijtc-1548	87	35	to	to	ADP
ijtc-1548	87	36	the	the	DET
ijtc-1548	87	37	know	know	NOUN
ijtc-1548	87	38	-	-	PUNCT
ijtc-1548	87	39	how	how	NOUN
ijtc-1548	87	40	of	of	ADP
ijtc-1548	87	41	the	the	DET
ijtc-1548	87	42	organisation	organisation	NOUN
ijtc-1548	87	43	(	(	PUNCT
ijtc-1548	87	44	beattie	beattie	PROPN
ijtc-1548	87	45	&	&	CCONJ
ijtc-1548	87	46	jones	jones	PROPN
ijtc-1548	87	47	,	,	PUNCT
ijtc-1548	87	48	2000	2000	NUM
ijtc-1548	87	49	)	)	PUNCT
ijtc-1548	87	50	.	.	PUNCT
ijtc-1548	88	1	allotting	allot	VERB
ijtc-1548	88	2	of	of	ADP
ijtc-1548	88	3	good	good	ADJ
ijtc-1548	88	4	results	result	NOUN
ijtc-1548	88	5	to	to	ADP
ijtc-1548	88	6	an	an	DET
ijtc-1548	88	7	entity	entity	NOUN
ijtc-1548	88	8	’s	’s	PART
ijtc-1548	88	9	competence	competence	NOUN
ijtc-1548	88	10	and	and	CCONJ
ijtc-1548	88	11	bad	bad	ADJ
ijtc-1548	88	12	results	result	NOUN
ijtc-1548	88	13	to	to	ADP
ijtc-1548	88	14	external	external	ADJ
ijtc-1548	88	15	situation	situation	NOUN
ijtc-1548	88	16	is	be	AUX
ijtc-1548	88	17	considered	consider	VERB
ijtc-1548	88	18	self	self	NOUN
ijtc-1548	88	19	-	-	PUNCT
ijtc-1548	88	20	centred	centre	VERB
ijtc-1548	88	21	,	,	PUNCT
ijtc-1548	88	22	as	as	SCONJ
ijtc-1548	88	23	it	it	PRON
ijtc-1548	88	24	describes	describe	VERB
ijtc-1548	88	25	results	result	NOUN
ijtc-1548	88	26	in	in	ADP
ijtc-1548	88	27	a	a	DET
ijtc-1548	88	28	manner	manner	NOUN
ijtc-1548	88	29	which	which	PRON
ijtc-1548	88	30	is	be	AUX
ijtc-1548	88	31	only	only	ADV
ijtc-1548	88	32	beneficial	beneficial	ADJ
ijtc-1548	88	33	to	to	ADP
ijtc-1548	88	34	the	the	DET
ijtc-1548	88	35	entity	entity	NOUN
ijtc-1548	88	36	(	(	PUNCT
ijtc-1548	88	37	rodrigues	rodrigues	PROPN
ijtc-1548	88	38	et	et	PROPN
ijtc-1548	88	39	al	al	PROPN
ijtc-1548	88	40	.	.	PROPN
ijtc-1548	88	41	,	,	PUNCT
ijtc-1548	88	42	2021	2021	NUM
ijtc-1548	88	43	)	)	PUNCT
ijtc-1548	88	44	.	.	PUNCT
ijtc-1548	89	1	seemingly	seemingly	ADV
ijtc-1548	89	2	,	,	PUNCT
ijtc-1548	89	3	organisations	organisation	NOUN
ijtc-1548	89	4	intend	intend	VERB
ijtc-1548	89	5	to	to	PART
ijtc-1548	89	6	be	be	AUX
ijtc-1548	89	7	perceived	perceive	VERB
ijtc-1548	89	8	favourably	favourably	ADV
ijtc-1548	89	9	by	by	ADP
ijtc-1548	89	10	participating	participate	VERB
ijtc-1548	89	11	in	in	ADP
ijtc-1548	89	12	attributional	attributional	ADJ
ijtc-1548	89	13	bias	bias	NOUN
ijtc-1548	89	14	through	through	ADP
ijtc-1548	89	15	allotting	allot	VERB
ijtc-1548	89	16	positive	positive	ADJ
ijtc-1548	89	17	results	result	NOUN
ijtc-1548	89	18	to	to	ADP
ijtc-1548	89	19	their	their	PRON
ijtc-1548	89	20	competence	competence	NOUN
ijtc-1548	89	21	and	and	CCONJ
ijtc-1548	89	22	negative	negative	ADJ
ijtc-1548	89	23	results	result	NOUN
ijtc-1548	89	24	to	to	ADP
ijtc-1548	89	25	conditions	condition	NOUN
ijtc-1548	89	26	beyond	beyond	ADP
ijtc-1548	89	27	their	their	PRON
ijtc-1548	89	28	control	control	NOUN
ijtc-1548	89	29	.	.	PUNCT
ijtc-1548	90	1	conversely	conversely	ADV
ijtc-1548	90	2	,	,	PUNCT
ijtc-1548	90	3	it	it	PRON
ijtc-1548	90	4	can	can	AUX
ijtc-1548	90	5	be	be	AUX
ijtc-1548	90	6	argued	argue	VERB
ijtc-1548	90	7	that	that	SCONJ
ijtc-1548	90	8	attributional	attributional	ADJ
ijtc-1548	90	9	bias	bias	NOUN
ijtc-1548	90	10	can	can	AUX
ijtc-1548	90	11	not	not	PART
ijtc-1548	90	12	only	only	ADV
ijtc-1548	90	13	be	be	AUX
ijtc-1548	90	14	assigned	assign	VERB
ijtc-1548	90	15	to	to	ADP
ijtc-1548	90	16	impression	impression	NOUN
ijtc-1548	90	17	management	management	NOUN
ijtc-1548	90	18	but	but	CCONJ
ijtc-1548	90	19	can	can	AUX
ijtc-1548	90	20	also	also	ADV
ijtc-1548	90	21	be	be	AUX
ijtc-1548	90	22	assigned	assign	VERB
ijtc-1548	90	23	to	to	ADP
ijtc-1548	90	24	“	"	PUNCT
ijtc-1548	90	25	informational	informational	ADJ
ijtc-1548	90	26	model	model	NOUN
ijtc-1548	90	27	”	"	PUNCT
ijtc-1548	90	28	and	and	CCONJ
ijtc-1548	90	29	the	the	DET
ijtc-1548	90	30	informational	informational	ADJ
ijtc-1548	90	31	model	model	NOUN
ijtc-1548	90	32	which	which	PRON
ijtc-1548	90	33	shows	show	VERB
ijtc-1548	90	34	that	that	SCONJ
ijtc-1548	90	35	people	people	NOUN
ijtc-1548	90	36	’s	’s	PART
ijtc-1548	90	37	nature	nature	NOUN
ijtc-1548	90	38	is	be	AUX
ijtc-1548	90	39	always	always	ADV
ijtc-1548	90	40	expectant	expectant	ADJ
ijtc-1548	90	41	of	of	ADP
ijtc-1548	90	42	good	good	ADJ
ijtc-1548	90	43	results	result	NOUN
ijtc-1548	90	44	to	to	ADP
ijtc-1548	90	45	an	an	DET
ijtc-1548	90	46	extent	extent	NOUN
ijtc-1548	90	47	that	that	SCONJ
ijtc-1548	90	48	when	when	SCONJ
ijtc-1548	90	49	talking	talk	VERB
ijtc-1548	90	50	about	about	ADP
ijtc-1548	90	51	positive	positive	ADJ
ijtc-1548	90	52	results	result	NOUN
ijtc-1548	90	53	,	,	PUNCT
ijtc-1548	90	54	they	they	PRON
ijtc-1548	90	55	will	will	AUX
ijtc-1548	90	56	naturally	naturally	ADV
ijtc-1548	90	57	put	put	VERB
ijtc-1548	90	58	more	more	ADJ
ijtc-1548	90	59	praise	praise	NOUN
ijtc-1548	90	60	to	to	ADP
ijtc-1548	90	61	themselves	themselves	PRON
ijtc-1548	90	62	as	as	ADP
ijtc-1548	90	63	evidence	evidence	NOUN
ijtc-1548	90	64	of	of	ADP
ijtc-1548	90	65	their	their	PRON
ijtc-1548	90	66	good	good	ADJ
ijtc-1548	90	67	decision	decision	NOUN
ijtc-1548	90	68	making	making	NOUN
ijtc-1548	90	69	and	and	CCONJ
ijtc-1548	90	70	actions	action	NOUN
ijtc-1548	90	71	rather	rather	ADV
ijtc-1548	90	72	than	than	ADP
ijtc-1548	90	73	outside	outside	ADJ
ijtc-1548	90	74	help	help	NOUN
ijtc-1548	90	75	(	(	PUNCT
ijtc-1548	90	76	yasseen	yasseen	NOUN
ijtc-1548	90	77	et	et	PROPN
ijtc-1548	90	78	al	al	PROPN
ijtc-1548	90	79	.	.	PROPN
ijtc-1548	90	80	,	,	PUNCT
ijtc-1548	90	81	2017	2017	NUM
ijtc-1548	90	82	)	)	PUNCT
ijtc-1548	90	83	.	.	PUNCT
ijtc-1548	91	1	attribution	attribution	NOUN
ijtc-1548	91	2	theory	theory	NOUN
ijtc-1548	91	3	goes	go	VERB
ijtc-1548	91	4	hand	hand	NOUN
ijtc-1548	91	5	in	in	ADP
ijtc-1548	91	6	hand	hand	NOUN
ijtc-1548	91	7	with	with	ADP
ijtc-1548	91	8	the	the	DET
ijtc-1548	91	9	impression	impression	NOUN
ijtc-1548	91	10	management	management	NOUN
ijtc-1548	91	11	psychological	psychological	ADJ
ijtc-1548	91	12	and	and	CCONJ
ijtc-1548	91	13	sociological	sociological	ADJ
ijtc-1548	91	14	perspective	perspective	NOUN
ijtc-1548	91	15	(	(	PUNCT
ijtc-1548	91	16	yasseen	yasseen	NOUN
ijtc-1548	91	17	et	et	PROPN
ijtc-1548	91	18	al	al	PROPN
ijtc-1548	91	19	.	.	PROPN
ijtc-1548	91	20	,	,	PUNCT
ijtc-1548	91	21	2017	2017	NUM
ijtc-1548	91	22	)	)	PUNCT
ijtc-1548	91	23	.	.	PUNCT
ijtc-1548	92	1	psychological	psychological	ADJ
ijtc-1548	92	2	perspective	perspective	NOUN
ijtc-1548	92	3	brings	bring	VERB
ijtc-1548	92	4	into	into	ADP
ijtc-1548	92	5	light	light	NOUN
ijtc-1548	92	6	that	that	SCONJ
ijtc-1548	92	7	management	management	NOUN
ijtc-1548	92	8	uses	use	VERB
ijtc-1548	92	9	tactics	tactic	NOUN
ijtc-1548	92	10	of	of	ADP
ijtc-1548	92	11	impression	impression	NOUN
ijtc-1548	92	12	management	management	NOUN
ijtc-1548	92	13	by	by	ADP
ijtc-1548	92	14	allotting	allot	VERB
ijtc-1548	92	15	favourable	favourable	ADJ
ijtc-1548	92	16	outcomes	outcome	NOUN
ijtc-1548	92	17	to	to	ADP
ijtc-1548	92	18	their	their	PRON
ijtc-1548	92	19	competence	competence	NOUN
ijtc-1548	92	20	and	and	CCONJ
ijtc-1548	92	21	unfavorable	unfavorable	ADJ
ijtc-1548	92	22	outcomes	outcome	NOUN
ijtc-1548	92	23	external	external	ADJ
ijtc-1548	92	24	conditions	condition	NOUN
ijtc-1548	92	25	since	since	SCONJ
ijtc-1548	92	26	they	they	PRON
ijtc-1548	92	27	expect	expect	VERB
ijtc-1548	92	28	stakeholders	stakeholder	NOUN
ijtc-1548	92	29	to	to	PART
ijtc-1548	92	30	assess	assess	VERB
ijtc-1548	92	31	decision	decision	NOUN
ijtc-1548	92	32	making	make	VERB
ijtc-1548	92	33	ability	ability	NOUN
ijtc-1548	92	34	and	and	CCONJ
ijtc-1548	92	35	actions	action	NOUN
ijtc-1548	92	36	,	,	PUNCT
ijtc-1548	92	37	whereas	whereas	SCONJ
ijtc-1548	92	38	the	the	DET
ijtc-1548	92	39	sociological	sociological	ADJ
ijtc-1548	92	40	perspective	perspective	NOUN
ijtc-1548	92	41	views	view	VERB
ijtc-1548	92	42	impression	impression	NOUN
ijtc-1548	92	43	management	management	NOUN
ijtc-1548	92	44	as	as	ADP
ijtc-1548	92	45	response	response	NOUN
ijtc-1548	92	46	to	to	ADP
ijtc-1548	92	47	issues	issue	NOUN
ijtc-1548	92	48	stakeholders	stakeholder	NOUN
ijtc-1548	92	49	or	or	CCONJ
ijtc-1548	92	50	public	public	ADJ
ijtc-1548	92	51	at	at	ADP
ijtc-1548	92	52	large	large	ADJ
ijtc-1548	92	53	may	may	AUX
ijtc-1548	92	54	have	have	AUX
ijtc-1548	92	55	about	about	ADP
ijtc-1548	92	56	certain	certain	ADJ
ijtc-1548	92	57	outcomes	outcome	NOUN
ijtc-1548	92	58	concerning	concern	VERB
ijtc-1548	92	59	the	the	DET
ijtc-1548	92	60	organisation	organisation	NOUN
ijtc-1548	92	61	(	(	PUNCT
ijtc-1548	92	62	dhludhlu	dhludhlu	NOUN
ijtc-1548	92	63	et	et	PROPN
ijtc-1548	92	64	al	al	PROPN
ijtc-1548	92	65	.	.	PROPN
ijtc-1548	92	66	,	,	PUNCT
ijtc-1548	92	67	2022b	2022b	NUM
ijtc-1548	92	68	)	)	PUNCT
ijtc-1548	92	69	.	.	PUNCT
ijtc-1548	93	1	allotment	allotment	NOUN
ijtc-1548	93	2	of	of	ADP
ijtc-1548	93	3	positive	positive	ADJ
ijtc-1548	93	4	results	result	NOUN
ijtc-1548	93	5	to	to	ADP
ijtc-1548	93	6	an	an	DET
ijtc-1548	93	7	entity	entity	NOUN
ijtc-1548	93	8	’s	’s	PART
ijtc-1548	93	9	own	own	ADJ
ijtc-1548	93	10	competence	competence	NOUN
ijtc-1548	93	11	is	be	AUX
ijtc-1548	93	12	a	a	DET
ijtc-1548	93	13	positive	positive	ADJ
ijtc-1548	93	14	(	(	PUNCT
ijtc-1548	93	15	favourable	favourable	ADJ
ijtc-1548	93	16	)	)	PUNCT
ijtc-1548	93	17	attribution	attribution	NOUN
ijtc-1548	93	18	bias	bias	NOUN
ijtc-1548	93	19	,	,	PUNCT
ijtc-1548	93	20	and	and	CCONJ
ijtc-1548	93	21	the	the	DET
ijtc-1548	93	22	allotment	allotment	NOUN
ijtc-1548	93	23	of	of	ADP
ijtc-1548	93	24	negative	negative	ADJ
ijtc-1548	93	25	results	result	NOUN
ijtc-1548	93	26	to	to	ADP
ijtc-1548	93	27	outside	outside	ADJ
ijtc-1548	93	28	situation	situation	NOUN
ijtc-1548	93	29	is	be	AUX
ijtc-1548	93	30	a	a	DET
ijtc-1548	93	31	negative	negative	ADJ
ijtc-1548	93	32	(	(	PUNCT
ijtc-1548	93	33	unfavourable	unfavourable	ADJ
ijtc-1548	93	34	)	)	PUNCT
ijtc-1548	93	35	attribution	attribution	NOUN
ijtc-1548	93	36	bias	bias	NOUN
ijtc-1548	93	37	(	(	PUNCT
ijtc-1548	93	38	moola	moola	PROPN
ijtc-1548	93	39	,	,	PUNCT
ijtc-1548	93	40	2016	2016	NUM
ijtc-1548	93	41	)	)	PUNCT
ijtc-1548	93	42	.	.	PUNCT
ijtc-1548	94	1	unfavourable	unfavourable	ADJ
ijtc-1548	94	2	attribution	attribution	NOUN
ijtc-1548	94	3	bias	bias	NOUN
ijtc-1548	94	4	can	can	AUX
ijtc-1548	94	5	be	be	AUX
ijtc-1548	94	6	seen	see	VERB
ijtc-1548	94	7	in	in	ADP
ijtc-1548	94	8	the	the	DET
ijtc-1548	94	9	form	form	NOUN
ijtc-1548	94	10	of	of	ADP
ijtc-1548	94	11	excuses	excuse	NOUN
ijtc-1548	94	12	(	(	PUNCT
ijtc-1548	94	13	attributional	attributional	NOUN
ijtc-1548	94	14	)	)	PUNCT
ijtc-1548	94	15	,	,	PUNCT
ijtc-1548	94	16	defending	defend	VERB
ijtc-1548	94	17	innocence	innocence	NOUN
ijtc-1548	94	18	,	,	PUNCT
ijtc-1548	94	19	and	and	CCONJ
ijtc-1548	94	20	justifying	justify	VERB
ijtc-1548	94	21	(	(	PUNCT
ijtc-1548	94	22	brennan	brennan	PROPN
ijtc-1548	94	23	&	&	CCONJ
ijtc-1548	94	24	merkl	merkl	NOUN
ijtc-1548	94	25	-	-	PUNCT
ijtc-1548	94	26	davies	davy	NOUN
ijtc-1548	94	27	,	,	PUNCT
ijtc-1548	94	28	2013	2013	NUM
ijtc-1548	94	29	)	)	PUNCT
ijtc-1548	94	30	.	.	PUNCT
ijtc-1548	95	1	attribution	attribution	NOUN
ijtc-1548	95	2	excuses	excuse	NOUN
ijtc-1548	95	3	relate	relate	VERB
ijtc-1548	95	4	to	to	ADP
ijtc-1548	95	5	organisations	organisation	NOUN
ijtc-1548	95	6	bringing	bring	VERB
ijtc-1548	95	7	to	to	PART
ijtc-1548	95	8	light	light	VERB
ijtc-1548	95	9	the	the	DET
ijtc-1548	95	10	unfavourable	unfavourable	ADJ
ijtc-1548	95	11	outcome	outcome	NOUN
ijtc-1548	95	12	but	but	CCONJ
ijtc-1548	95	13	never	never	ADV
ijtc-1548	95	14	taking	take	VERB
ijtc-1548	95	15	responsibility	responsibility	NOUN
ijtc-1548	95	16	for	for	ADP
ijtc-1548	95	17	the	the	DET
ijtc-1548	95	18	outcome	outcome	NOUN
ijtc-1548	95	19	but	but	CCONJ
ijtc-1548	95	20	instead	instead	ADV
ijtc-1548	95	21	attributing	attribute	VERB
ijtc-1548	95	22	it	it	PRON
ijtc-1548	95	23	to	to	ADP
ijtc-1548	95	24	external	external	ADJ
ijtc-1548	95	25	issues	issue	NOUN
ijtc-1548	95	26	that	that	PRON
ijtc-1548	95	27	they	they	PRON
ijtc-1548	95	28	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	AUX
ijtc-1548	95	29	assessing	assess	VERB
ijtc-1548	95	30	impression	impression	NOUN
ijtc-1548	95	31	management	management	NOUN
ijtc-1548	95	32	in	in	ADP
ijtc-1548	95	33	south	south	ADJ
ijtc-1548	95	34	african	african	ADJ
ijtc-1548	95	35	district	district	NOUN
ijtc-1548	95	36	municipalities	municipality	NOUN
ijtc-1548	95	37	’	'	PUNCT
ijtc-1548	95	38	annual	annual	ADJ
ijtc-1548	95	39	reports	report	NOUN
ijtc-1548	95	40	:	:	PUNCT
ijtc-1548	95	41	a	a	DET
ijtc-1548	95	42	textual	textual	ADJ
ijtc-1548	95	43	characteristics	characteristic	NOUN
ijtc-1548	95	44	analysis	analysis	NOUN
ijtc-1548	95	45	of	of	ADP
ijtc-1548	95	46	mayor	mayor	NOUN
ijtc-1548	95	47	’s	’s	PART
ijtc-1548	95	48	foreword	foreword	PROPN
ijtc-1548	95	49	phesa	phesa	NOUN
ijtc-1548	95	50	and	and	CCONJ
ijtc-1548	95	51	mgoyana	mgoyana	PROPN
ijtc-1548	95	52	6	6	NUM
ijtc-1548	95	53	|	|	ADV
ijtc-1548	95	54	ilomata	ilomata	PROPN
ijtc-1548	95	55	international	international	ADJ
ijtc-1548	95	56	journal	journal	NOUN
ijtc-1548	95	57	of	of	ADP
ijtc-1548	95	58	tax	tax	PROPN
ijtc-1548	95	59	&	&	CCONJ
ijtc-1548	95	60	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	95	61	have	have	VERB
ijtc-1548	95	62	no	no	DET
ijtc-1548	95	63	control	control	NOUN
ijtc-1548	95	64	over	over	ADP
ijtc-1548	95	65	(	(	PUNCT
ijtc-1548	95	66	aerts	aert	NOUN
ijtc-1548	95	67	,	,	PUNCT
ijtc-1548	95	68	2001	2001	NUM
ijtc-1548	95	69	)	)	PUNCT
ijtc-1548	95	70	.	.	PUNCT
ijtc-1548	96	1	defending	defend	VERB
ijtc-1548	96	2	innocence	innocence	NOUN
ijtc-1548	96	3	depicts	depict	VERB
ijtc-1548	96	4	that	that	SCONJ
ijtc-1548	96	5	the	the	DET
ijtc-1548	96	6	company	company	NOUN
ijtc-1548	96	7	or	or	CCONJ
ijtc-1548	96	8	organisation	organisation	NOUN
ijtc-1548	96	9	is	be	AUX
ijtc-1548	96	10	not	not	PART
ijtc-1548	96	11	the	the	DET
ijtc-1548	96	12	cause	cause	NOUN
ijtc-1548	96	13	of	of	ADP
ijtc-1548	96	14	the	the	DET
ijtc-1548	96	15	unfavourable	unfavourable	ADJ
ijtc-1548	96	16	outcome	outcome	NOUN
ijtc-1548	96	17	;	;	PUNCT
ijtc-1548	96	18	rather	rather	ADV
ijtc-1548	96	19	,	,	PUNCT
ijtc-1548	96	20	the	the	DET
ijtc-1548	96	21	external	external	ADJ
ijtc-1548	96	22	conditions	condition	NOUN
ijtc-1548	96	23	are	be	AUX
ijtc-1548	96	24	the	the	DET
ijtc-1548	96	25	cause	cause	NOUN
ijtc-1548	96	26	of	of	ADP
ijtc-1548	96	27	the	the	DET
ijtc-1548	96	28	unfavourable	unfavourable	ADJ
ijtc-1548	96	29	outcome	outcome	NOUN
ijtc-1548	96	30	(	(	PUNCT
ijtc-1548	96	31	yasseen	yasseen	NOUN
ijtc-1548	96	32	et	et	PROPN
ijtc-1548	96	33	al	al	PROPN
ijtc-1548	96	34	.	.	PROPN
ijtc-1548	97	1	(	(	PUNCT
ijtc-1548	97	2	2017	2017	NUM
ijtc-1548	97	3	)	)	PUNCT
ijtc-1548	97	4	,	,	PUNCT
ijtc-1548	97	5	implying	imply	VERB
ijtc-1548	97	6	that	that	SCONJ
ijtc-1548	97	7	the	the	DET
ijtc-1548	97	8	organisation	organisation	NOUN
ijtc-1548	97	9	wants	want	VERB
ijtc-1548	97	10	to	to	PART
ijtc-1548	97	11	be	be	AUX
ijtc-1548	97	12	seen	see	VERB
ijtc-1548	97	13	as	as	ADP
ijtc-1548	97	14	innocent	innocent	ADJ
ijtc-1548	97	15	of	of	ADP
ijtc-1548	97	16	the	the	DET
ijtc-1548	97	17	unfavourable	unfavourable	ADJ
ijtc-1548	97	18	outcome	outcome	NOUN
ijtc-1548	97	19	.	.	PUNCT
ijtc-1548	98	1	justifications	justification	NOUN
ijtc-1548	98	2	depict	depict	VERB
ijtc-1548	98	3	that	that	SCONJ
ijtc-1548	98	4	organisations	organisation	NOUN
ijtc-1548	98	5	or	or	CCONJ
ijtc-1548	98	6	companies	company	NOUN
ijtc-1548	98	7	acknowledge	acknowledge	VERB
ijtc-1548	98	8	the	the	DET
ijtc-1548	98	9	responsibility	responsibility	NOUN
ijtc-1548	98	10	for	for	ADP
ijtc-1548	98	11	the	the	DET
ijtc-1548	98	12	unfavourable	unfavourable	ADJ
ijtc-1548	98	13	outcome	outcome	NOUN
ijtc-1548	98	14	but	but	CCONJ
ijtc-1548	98	15	reduce	reduce	VERB
ijtc-1548	98	16	its	its	PRON
ijtc-1548	98	17	effect	effect	NOUN
ijtc-1548	98	18	by	by	ADP
ijtc-1548	98	19	shying	shy	VERB
ijtc-1548	98	20	away	away	ADV
ijtc-1548	98	21	from	from	ADP
ijtc-1548	98	22	the	the	DET
ijtc-1548	98	23	unfavourable	unfavourable	ADJ
ijtc-1548	98	24	outcome	outcome	NOUN
ijtc-1548	98	25	and	and	CCONJ
ijtc-1548	98	26	focusing	focus	VERB
ijtc-1548	98	27	on	on	ADP
ijtc-1548	98	28	the	the	DET
ijtc-1548	98	29	processes	process	NOUN
ijtc-1548	98	30	or	or	CCONJ
ijtc-1548	98	31	strategies	strategy	NOUN
ijtc-1548	98	32	implemented	implement	VERB
ijtc-1548	98	33	for	for	SCONJ
ijtc-1548	98	34	the	the	DET
ijtc-1548	98	35	company	company	NOUN
ijtc-1548	98	36	to	to	PART
ijtc-1548	98	37	achieve	achieve	VERB
ijtc-1548	98	38	favourable	favourable	ADJ
ijtc-1548	98	39	outcomes	outcome	NOUN
ijtc-1548	98	40	(	(	PUNCT
ijtc-1548	98	41	dhludhlu	dhludhlu	NOUN
ijtc-1548	98	42	et	et	PROPN
ijtc-1548	98	43	al	al	PROPN
ijtc-1548	98	44	.	.	PROPN
ijtc-1548	98	45	,	,	PUNCT
ijtc-1548	98	46	2022b	2022b	NUM
ijtc-1548	98	47	)	)	PUNCT
ijtc-1548	98	48	companies	company	NOUN
ijtc-1548	98	49	employ	employ	VERB
ijtc-1548	98	50	these	these	DET
ijtc-1548	98	51	kinds	kind	NOUN
ijtc-1548	98	52	of	of	ADP
ijtc-1548	98	53	attributional	attributional	ADJ
ijtc-1548	98	54	bias	bias	NOUN
ijtc-1548	98	55	to	to	PART
ijtc-1548	98	56	be	be	AUX
ijtc-1548	98	57	seen	see	VERB
ijtc-1548	98	58	doing	do	VERB
ijtc-1548	98	59	well	well	ADV
ijtc-1548	98	60	even	even	ADV
ijtc-1548	98	61	if	if	SCONJ
ijtc-1548	98	62	in	in	ADP
ijtc-1548	98	63	true	true	ADJ
ijtc-1548	98	64	sense	sense	NOUN
ijtc-1548	98	65	they	they	PRON
ijtc-1548	98	66	are	be	AUX
ijtc-1548	98	67	not	not	PART
ijtc-1548	98	68	.	.	PUNCT
ijtc-1548	99	1	empirical	empirical	ADJ
ijtc-1548	99	2	literature	literature	PROPN
ijtc-1548	99	3	district	district	PROPN
ijtc-1548	99	4	municipalities	municipality	NOUN
ijtc-1548	99	5	district	district	NOUN
ijtc-1548	99	6	municipalities	municipality	NOUN
ijtc-1548	99	7	in	in	ADP
ijtc-1548	99	8	south	south	PROPN
ijtc-1548	99	9	africa	africa	PROPN
ijtc-1548	99	10	are	be	AUX
ijtc-1548	99	11	the	the	DET
ijtc-1548	99	12	second	second	ADV
ijtc-1548	99	13	biggest	big	ADJ
ijtc-1548	99	14	in	in	ADP
ijtc-1548	99	15	terms	term	NOUN
ijtc-1548	99	16	of	of	ADP
ijtc-1548	99	17	the	the	DET
ijtc-1548	99	18	size	size	NOUN
ijtc-1548	99	19	after	after	ADP
ijtc-1548	99	20	the	the	DET
ijtc-1548	99	21	metropolitan	metropolitan	ADJ
ijtc-1548	99	22	municipalities	municipality	NOUN
ijtc-1548	99	23	,	,	PUNCT
ijtc-1548	99	24	which	which	PRON
ijtc-1548	99	25	are	be	AUX
ijtc-1548	99	26	in	in	ADP
ijtc-1548	99	27	eight	eight	NUM
ijtc-1548	99	28	big	big	ADJ
ijtc-1548	99	29	cities	city	NOUN
ijtc-1548	99	30	.	.	PUNCT
ijtc-1548	100	1	however	however	ADV
ijtc-1548	100	2	,	,	PUNCT
ijtc-1548	100	3	district	district	NOUN
ijtc-1548	100	4	municipalities	municipality	NOUN
ijtc-1548	100	5	deliver	deliver	VERB
ijtc-1548	100	6	services	service	NOUN
ijtc-1548	100	7	to	to	ADP
ijtc-1548	100	8	many	many	ADJ
ijtc-1548	100	9	citizens	citizen	NOUN
ijtc-1548	100	10	compared	compare	VERB
ijtc-1548	100	11	to	to	ADP
ijtc-1548	100	12	others	other	NOUN
ijtc-1548	100	13	as	as	SCONJ
ijtc-1548	100	14	south	south	PROPN
ijtc-1548	100	15	africa	africa	PROPN
ijtc-1548	100	16	is	be	AUX
ijtc-1548	100	17	divided	divide	VERB
ijtc-1548	100	18	into	into	ADP
ijtc-1548	100	19	district	district	NOUN
ijtc-1548	100	20	and	and	CCONJ
ijtc-1548	100	21	local	local	ADJ
ijtc-1548	100	22	municipalities	municipality	NOUN
ijtc-1548	100	23	(	(	PUNCT
ijtc-1548	100	24	magagula	magagula	PROPN
ijtc-1548	100	25	et	et	PROPN
ijtc-1548	100	26	al	al	PROPN
ijtc-1548	100	27	.	.	PROPN
ijtc-1548	101	1	(	(	PUNCT
ijtc-1548	101	2	2022	2022	NUM
ijtc-1548	101	3	)	)	PUNCT
ijtc-1548	101	4	,	,	PUNCT
ijtc-1548	101	5	except	except	SCONJ
ijtc-1548	101	6	in	in	ADP
ijtc-1548	101	7	only	only	ADV
ijtc-1548	101	8	eight	eight	NUM
ijtc-1548	101	9	cities	city	NOUN
ijtc-1548	101	10	where	where	SCONJ
ijtc-1548	101	11	there	there	PRON
ijtc-1548	101	12	are	be	VERB
ijtc-1548	101	13	metropolitan	metropolitan	ADJ
ijtc-1548	101	14	municipalities	municipality	NOUN
ijtc-1548	101	15	.	.	PUNCT
ijtc-1548	102	1	every	every	DET
ijtc-1548	102	2	district	district	NOUN
ijtc-1548	102	3	municipality	municipality	NOUN
ijtc-1548	102	4	has	have	VERB
ijtc-1548	102	5	some	some	DET
ijtc-1548	102	6	local	local	ADJ
ijtc-1548	102	7	municipalities	municipality	NOUN
ijtc-1548	102	8	that	that	PRON
ijtc-1548	102	9	operate	operate	VERB
ijtc-1548	102	10	under	under	ADP
ijtc-1548	102	11	it	it	PRON
ijtc-1548	102	12	and	and	CCONJ
ijtc-1548	102	13	these	these	PRON
ijtc-1548	102	14	can	can	AUX
ijtc-1548	102	15	sometimes	sometimes	ADV
ijtc-1548	102	16	be	be	AUX
ijtc-1548	102	17	5	5	NUM
ijtc-1548	102	18	or	or	CCONJ
ijtc-1548	102	19	6	6	NUM
ijtc-1548	102	20	.	.	PUNCT
ijtc-1548	103	1	local	local	ADJ
ijtc-1548	103	2	municipalities	municipality	NOUN
ijtc-1548	103	3	are	be	AUX
ijtc-1548	103	4	smaller	small	ADJ
ijtc-1548	103	5	in	in	ADP
ijtc-1548	103	6	size	size	NOUN
ijtc-1548	103	7	than	than	ADP
ijtc-1548	103	8	the	the	DET
ijtc-1548	103	9	district	district	NOUN
ijtc-1548	103	10	and	and	CCONJ
ijtc-1548	103	11	metropolitan	metropolitan	ADJ
ijtc-1548	103	12	municipalities	municipality	NOUN
ijtc-1548	103	13	.	.	PUNCT
ijtc-1548	104	1	district	district	NOUN
ijtc-1548	104	2	municipalities	municipality	NOUN
ijtc-1548	104	3	in	in	ADP
ijtc-1548	104	4	south	south	PROPN
ijtc-1548	104	5	africa	africa	PROPN
ijtc-1548	104	6	have	have	VERB
ijtc-1548	104	7	the	the	DET
ijtc-1548	104	8	legislative	legislative	ADJ
ijtc-1548	104	9	and	and	CCONJ
ijtc-1548	104	10	executive	executive	ADJ
ijtc-1548	104	11	power	power	NOUN
ijtc-1548	104	12	in	in	ADP
ijtc-1548	104	13	more	more	ADJ
ijtc-1548	104	14	than	than	ADP
ijtc-1548	104	15	one	one	NUM
ijtc-1548	104	16	municipality	municipality	NOUN
ijtc-1548	104	17	(	(	PUNCT
ijtc-1548	104	18	magagula	magagula	PROPN
ijtc-1548	104	19	et	et	PROPN
ijtc-1548	104	20	al	al	PROPN
ijtc-1548	104	21	.	.	PROPN
ijtc-1548	104	22	,	,	PUNCT
ijtc-1548	104	23	2019	2019	NUM
ijtc-1548	104	24	)	)	PUNCT
ijtc-1548	104	25	.	.	PUNCT
ijtc-1548	105	1	district	district	NOUN
ijtc-1548	105	2	municipalities	municipality	NOUN
ijtc-1548	105	3	capacitates	capacitate	VERB
ijtc-1548	105	4	local	local	ADJ
ijtc-1548	105	5	municipalities	municipality	NOUN
ijtc-1548	105	6	in	in	ADP
ijtc-1548	105	7	their	their	PRON
ijtc-1548	105	8	jurisdiction	jurisdiction	NOUN
ijtc-1548	105	9	as	as	ADP
ijtc-1548	105	10	part	part	NOUN
ijtc-1548	105	11	of	of	ADP
ijtc-1548	105	12	their	their	PRON
ijtc-1548	105	13	mandate	mandate	NOUN
ijtc-1548	105	14	to	to	PART
ijtc-1548	105	15	ensure	ensure	VERB
ijtc-1548	105	16	proper	proper	ADJ
ijtc-1548	105	17	service	service	NOUN
ijtc-1548	105	18	delivery	delivery	NOUN
ijtc-1548	105	19	at	at	ADP
ijtc-1548	105	20	local	local	ADJ
ijtc-1548	105	21	municipality	municipality	NOUN
ijtc-1548	105	22	level	level	NOUN
ijtc-1548	105	23	which	which	PRON
ijtc-1548	105	24	is	be	AUX
ijtc-1548	105	25	indirect	indirect	ADJ
ijtc-1548	105	26	responsibility	responsibility	NOUN
ijtc-1548	105	27	of	of	ADP
ijtc-1548	105	28	district	district	NOUN
ijtc-1548	105	29	municipality	municipality	NOUN
ijtc-1548	105	30	(	(	PUNCT
ijtc-1548	105	31	magagula	magagula	PROPN
ijtc-1548	105	32	et	et	PROPN
ijtc-1548	105	33	al	al	PROPN
ijtc-1548	105	34	.	.	PROPN
ijtc-1548	105	35	,	,	PUNCT
ijtc-1548	105	36	2019	2019	NUM
ijtc-1548	105	37	)	)	PUNCT
ijtc-1548	105	38	.	.	PUNCT
ijtc-1548	106	1	district	district	NOUN
ijtc-1548	106	2	municipalities	municipality	NOUN
ijtc-1548	106	3	are	be	AUX
ijtc-1548	106	4	the	the	DET
ijtc-1548	106	5	co	co	NOUN
ijtc-1548	106	6	-	-	NOUN
ijtc-1548	106	7	ordinators	ordinator	NOUN
ijtc-1548	106	8	in	in	ADP
ijtc-1548	106	9	a	a	DET
ijtc-1548	106	10	strategic	strategic	ADJ
ijtc-1548	106	11	way	way	NOUN
ijtc-1548	106	12	of	of	ADP
ijtc-1548	106	13	the	the	DET
ijtc-1548	106	14	programmes	programme	NOUN
ijtc-1548	106	15	of	of	ADP
ijtc-1548	106	16	their	their	PRON
ijtc-1548	106	17	local	local	ADJ
ijtc-1548	106	18	municipalities	municipality	NOUN
ijtc-1548	106	19	to	to	PART
ijtc-1548	106	20	ensure	ensure	VERB
ijtc-1548	106	21	proper	proper	ADJ
ijtc-1548	106	22	service	service	NOUN
ijtc-1548	106	23	delivery	delivery	NOUN
ijtc-1548	106	24	(	(	PUNCT
ijtc-1548	106	25	pretorius	pretorius	NOUN
ijtc-1548	106	26	&	&	CCONJ
ijtc-1548	106	27	schurink	schurink	NOUN
ijtc-1548	106	28	,	,	PUNCT
ijtc-1548	106	29	2007	2007	NUM
ijtc-1548	106	30	)	)	PUNCT
ijtc-1548	106	31	.	.	PUNCT
ijtc-1548	107	1	district	district	NOUN
ijtc-1548	107	2	municipalities	municipality	NOUN
ijtc-1548	107	3	provides	provide	VERB
ijtc-1548	107	4	capacity	capacity	NOUN
ijtc-1548	107	5	building	building	NOUN
ijtc-1548	107	6	along	along	ADP
ijtc-1548	107	7	with	with	ADP
ijtc-1548	107	8	integrated	integrated	ADJ
ijtc-1548	107	9	district	district	NOUN
ijtc-1548	107	10	planning	planning	NOUN
ijtc-1548	107	11	and	and	CCONJ
ijtc-1548	107	12	some	some	DET
ijtc-1548	107	13	direct	direct	ADJ
ijtc-1548	107	14	service	service	NOUN
ijtc-1548	107	15	delivery	delivery	NOUN
ijtc-1548	107	16	of	of	ADP
ijtc-1548	107	17	water	water	NOUN
ijtc-1548	107	18	and	and	CCONJ
ijtc-1548	107	19	sanitation	sanitation	NOUN
ijtc-1548	107	20	for	for	ADP
ijtc-1548	107	21	municipalities	municipality	NOUN
ijtc-1548	107	22	within	within	ADP
ijtc-1548	107	23	their	their	PRON
ijtc-1548	107	24	jurisdiction	jurisdiction	NOUN
ijtc-1548	107	25	(	(	PUNCT
ijtc-1548	107	26	atkinson	atkinson	PROPN
ijtc-1548	107	27	et	et	PROPN
ijtc-1548	107	28	al	al	PROPN
ijtc-1548	107	29	.	.	PROPN
ijtc-1548	107	30	,	,	PUNCT
ijtc-1548	107	31	2003	2003	NUM
ijtc-1548	107	32	)	)	PUNCT
ijtc-1548	107	33	.	.	PUNCT
ijtc-1548	108	1	district	district	NOUN
ijtc-1548	108	2	municipalities	municipality	NOUN
ijtc-1548	108	3	have	have	VERB
ijtc-1548	108	4	the	the	DET
ijtc-1548	108	5	mandate	mandate	NOUN
ijtc-1548	108	6	of	of	ADP
ijtc-1548	108	7	developing	develop	VERB
ijtc-1548	108	8	the	the	DET
ijtc-1548	108	9	bulk	bulk	ADJ
ijtc-1548	108	10	infrastructure	infrastructure	NOUN
ijtc-1548	108	11	for	for	ADP
ijtc-1548	108	12	the	the	DET
ijtc-1548	108	13	whole	whole	ADJ
ijtc-1548	108	14	district	district	NOUN
ijtc-1548	108	15	,	,	PUNCT
ijtc-1548	108	16	including	include	VERB
ijtc-1548	108	17	local	local	ADJ
ijtc-1548	108	18	municipalities	municipality	NOUN
ijtc-1548	108	19	under	under	ADP
ijtc-1548	108	20	their	their	PRON
ijtc-1548	108	21	jurisdiction	jurisdiction	NOUN
ijtc-1548	108	22	,	,	PUNCT
ijtc-1548	108	23	to	to	PART
ijtc-1548	108	24	ensure	ensure	VERB
ijtc-1548	108	25	proper	proper	ADJ
ijtc-1548	108	26	rendering	rendering	NOUN
ijtc-1548	108	27	of	of	ADP
ijtc-1548	108	28	services	service	NOUN
ijtc-1548	108	29	to	to	ADP
ijtc-1548	108	30	the	the	DET
ijtc-1548	108	31	public	public	NOUN
ijtc-1548	108	32	and	and	CCONJ
ijtc-1548	108	33	to	to	PART
ijtc-1548	108	34	enhance	enhance	VERB
ijtc-1548	108	35	the	the	DET
ijtc-1548	108	36	socio	socio	NOUN
ijtc-1548	108	37	economic	economic	ADJ
ijtc-1548	108	38	development	development	NOUN
ijtc-1548	108	39	of	of	ADP
ijtc-1548	108	40	the	the	DET
ijtc-1548	108	41	district	district	NOUN
ijtc-1548	108	42	(	(	PUNCT
ijtc-1548	108	43	magagula	magagula	PROPN
ijtc-1548	108	44	et	et	PROPN
ijtc-1548	108	45	al	al	PROPN
ijtc-1548	108	46	.	.	PROPN
ijtc-1548	108	47	,	,	PUNCT
ijtc-1548	108	48	2022	2022	NUM
ijtc-1548	108	49	)	)	PUNCT
ijtc-1548	108	50	.	.	PUNCT
ijtc-1548	109	1	district	district	NOUN
ijtc-1548	109	2	municipalities	municipality	NOUN
ijtc-1548	109	3	have	have	VERB
ijtc-1548	109	4	a	a	DET
ijtc-1548	109	5	very	very	ADV
ijtc-1548	109	6	essential	essential	ADJ
ijtc-1548	109	7	role	role	NOUN
ijtc-1548	109	8	in	in	ADP
ijtc-1548	109	9	the	the	DET
ijtc-1548	109	10	enhancement	enhancement	NOUN
ijtc-1548	109	11	of	of	ADP
ijtc-1548	109	12	proper	proper	ADJ
ijtc-1548	109	13	service	service	NOUN
ijtc-1548	109	14	delivery	delivery	NOUN
ijtc-1548	109	15	in	in	ADP
ijtc-1548	109	16	local	local	ADJ
ijtc-1548	109	17	municipalities	municipality	NOUN
ijtc-1548	109	18	and	and	CCONJ
ijtc-1548	109	19	have	have	VERB
ijtc-1548	109	20	a	a	DET
ijtc-1548	109	21	dominant	dominant	ADJ
ijtc-1548	109	22	and	and	CCONJ
ijtc-1548	109	23	significant	significant	ADJ
ijtc-1548	109	24	effect	effect	NOUN
ijtc-1548	109	25	in	in	ADP
ijtc-1548	109	26	the	the	DET
ijtc-1548	109	27	local	local	ADJ
ijtc-1548	109	28	government	government	NOUN
ijtc-1548	109	29	(	(	PUNCT
ijtc-1548	109	30	magagula	magagula	PROPN
ijtc-1548	109	31	et	et	PROPN
ijtc-1548	109	32	al	al	PROPN
ijtc-1548	109	33	.	.	PROPN
ijtc-1548	109	34	,	,	PUNCT
ijtc-1548	109	35	2022	2022	NUM
ijtc-1548	109	36	)	)	PUNCT
ijtc-1548	109	37	.	.	PUNCT
ijtc-1548	110	1	some	some	PRON
ijtc-1548	110	2	of	of	ADP
ijtc-1548	110	3	the	the	DET
ijtc-1548	110	4	council	council	NOUN
ijtc-1548	110	5	members	member	NOUN
ijtc-1548	110	6	in	in	ADP
ijtc-1548	110	7	the	the	DET
ijtc-1548	110	8	local	local	ADJ
ijtc-1548	110	9	municipalities	municipality	NOUN
ijtc-1548	110	10	form	form	VERB
ijtc-1548	110	11	part	part	NOUN
ijtc-1548	110	12	of	of	ADP
ijtc-1548	110	13	the	the	DET
ijtc-1548	110	14	district	district	NOUN
ijtc-1548	110	15	council	council	PROPN
ijtc-1548	110	16	as	as	ADP
ijtc-1548	110	17	representatives	representative	NOUN
ijtc-1548	110	18	of	of	ADP
ijtc-1548	110	19	their	their	PRON
ijtc-1548	110	20	local	local	ADJ
ijtc-1548	110	21	municipalities	municipality	NOUN
ijtc-1548	110	22	so	so	SCONJ
ijtc-1548	110	23	that	that	SCONJ
ijtc-1548	110	24	their	their	PRON
ijtc-1548	110	25	local	local	ADJ
ijtc-1548	110	26	municipalities	municipality	NOUN
ijtc-1548	110	27	are	be	AUX
ijtc-1548	110	28	represented	represent	VERB
ijtc-1548	110	29	in	in	ADP
ijtc-1548	110	30	the	the	DET
ijtc-1548	110	31	district	district	NOUN
ijtc-1548	110	32	,	,	PUNCT
ijtc-1548	110	33	which	which	PRON
ijtc-1548	110	34	shows	show	VERB
ijtc-1548	110	35	that	that	SCONJ
ijtc-1548	110	36	district	district	NOUN
ijtc-1548	110	37	municipalities	municipality	NOUN
ijtc-1548	110	38	have	have	VERB
ijtc-1548	110	39	a	a	DET
ijtc-1548	110	40	significant	significant	ADJ
ijtc-1548	110	41	role	role	NOUN
ijtc-1548	110	42	in	in	ADP
ijtc-1548	110	43	local	local	ADJ
ijtc-1548	110	44	government	government	NOUN
ijtc-1548	110	45	(	(	PUNCT
ijtc-1548	110	46	scheepers	scheeper	NOUN
ijtc-1548	110	47	,	,	PUNCT
ijtc-1548	110	48	2015	2015	NUM
ijtc-1548	110	49	)	)	PUNCT
ijtc-1548	110	50	.	.	PUNCT
ijtc-1548	111	1	seemingly	seemingly	ADV
ijtc-1548	111	2	,	,	PUNCT
ijtc-1548	111	3	district	district	NOUN
ijtc-1548	111	4	municipalities	municipality	NOUN
ijtc-1548	111	5	have	have	VERB
ijtc-1548	111	6	a	a	DET
ijtc-1548	111	7	bigger	big	ADJ
ijtc-1548	111	8	mandate	mandate	NOUN
ijtc-1548	111	9	compared	compare	VERB
ijtc-1548	111	10	to	to	ADP
ijtc-1548	111	11	the	the	DET
ijtc-1548	111	12	local	local	ADJ
ijtc-1548	111	13	municipalities	municipality	NOUN
ijtc-1548	111	14	as	as	SCONJ
ijtc-1548	111	15	they	they	PRON
ijtc-1548	111	16	still	still	ADV
ijtc-1548	111	17	need	need	VERB
ijtc-1548	111	18	to	to	PART
ijtc-1548	111	19	perform	perform	VERB
ijtc-1548	111	20	certain	certain	ADJ
ijtc-1548	111	21	service	service	NOUN
ijtc-1548	111	22	delivery	delivery	NOUN
ijtc-1548	111	23	and	and	CCONJ
ijtc-1548	111	24	ensure	ensure	VERB
ijtc-1548	111	25	capacitation	capacitation	NOUN
ijtc-1548	111	26	on	on	ADP
ijtc-1548	111	27	all	all	DET
ijtc-1548	111	28	local	local	ADJ
ijtc-1548	111	29	municipalities	municipality	NOUN
ijtc-1548	111	30	in	in	ADP
ijtc-1548	111	31	their	their	PRON
ijtc-1548	111	32	jurisdiction	jurisdiction	NOUN
ijtc-1548	111	33	,	,	PUNCT
ijtc-1548	111	34	which	which	PRON
ijtc-1548	111	35	makes	make	VERB
ijtc-1548	111	36	district	district	NOUN
ijtc-1548	111	37	municipalities	municipality	NOUN
ijtc-1548	111	38	more	more	ADV
ijtc-1548	111	39	important	important	ADJ
ijtc-1548	111	40	in	in	ADP
ijtc-1548	111	41	the	the	DET
ijtc-1548	111	42	local	local	ADJ
ijtc-1548	111	43	government	government	NOUN
ijtc-1548	111	44	.	.	PUNCT
ijtc-1548	112	1	considering	consider	VERB
ijtc-1548	112	2	the	the	DET
ijtc-1548	112	3	above	above	ADJ
ijtc-1548	112	4	,	,	PUNCT
ijtc-1548	112	5	district	district	NOUN
ijtc-1548	112	6	municipalities	municipality	NOUN
ijtc-1548	112	7	have	have	VERB
ijtc-1548	112	8	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1548	112	9	assessing	assess	VERB
ijtc-1548	112	10	impression	impression	NOUN
ijtc-1548	112	11	management	management	NOUN
ijtc-1548	112	12	in	in	ADP
ijtc-1548	112	13	south	south	ADJ
ijtc-1548	112	14	african	african	ADJ
ijtc-1548	112	15	district	district	NOUN
ijtc-1548	112	16	municipalities	municipality	NOUN
ijtc-1548	112	17	’	'	PUNCT
ijtc-1548	112	18	annual	annual	ADJ
ijtc-1548	112	19	reports	report	NOUN
ijtc-1548	112	20	:	:	PUNCT
ijtc-1548	112	21	a	a	DET
ijtc-1548	112	22	textual	textual	ADJ
ijtc-1548	112	23	characteristics	characteristic	NOUN
ijtc-1548	112	24	analysis	analysis	NOUN
ijtc-1548	112	25	of	of	ADP
ijtc-1548	112	26	mayor	mayor	NOUN
ijtc-1548	112	27	’s	’s	PART
ijtc-1548	112	28	foreword	foreword	PROPN
ijtc-1548	112	29	phesa	phesa	NOUN
ijtc-1548	112	30	and	and	CCONJ
ijtc-1548	112	31	mgoyana	mgoyana	NOUN
ijtc-1548	112	32	7	7	NUM
ijtc-1548	112	33	|	|	ADV
ijtc-1548	112	34	ilomata	ilomata	PROPN
ijtc-1548	112	35	international	international	ADJ
ijtc-1548	112	36	journal	journal	NOUN
ijtc-1548	112	37	of	of	ADP
ijtc-1548	112	38	tax	tax	PROPN
ijtc-1548	112	39	&	&	CCONJ
ijtc-1548	112	40	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	112	41	significant	significant	ADJ
ijtc-1548	112	42	role	role	NOUN
ijtc-1548	112	43	in	in	ADP
ijtc-1548	112	44	local	local	ADJ
ijtc-1548	112	45	government	government	NOUN
ijtc-1548	112	46	hence	hence	ADV
ijtc-1548	112	47	this	this	DET
ijtc-1548	112	48	paper	paper	NOUN
ijtc-1548	112	49	focuses	focus	VERB
ijtc-1548	112	50	on	on	ADP
ijtc-1548	112	51	impression	impression	NOUN
ijtc-1548	112	52	management	management	NOUN
ijtc-1548	112	53	in	in	ADP
ijtc-1548	112	54	district	district	NOUN
ijtc-1548	112	55	municipalities	municipality	NOUN
ijtc-1548	112	56	in	in	ADP
ijtc-1548	112	57	south	south	PROPN
ijtc-1548	112	58	africa	africa	PROPN
ijtc-1548	112	59	.	.	PUNCT
ijtc-1548	113	1	annual	annual	ADJ
ijtc-1548	113	2	report	report	NOUN
ijtc-1548	113	3	annual	annual	ADJ
ijtc-1548	113	4	report	report	NOUN
ijtc-1548	113	5	is	be	AUX
ijtc-1548	113	6	a	a	DET
ijtc-1548	113	7	report	report	NOUN
ijtc-1548	113	8	that	that	PRON
ijtc-1548	113	9	shows	show	VERB
ijtc-1548	113	10	the	the	DET
ijtc-1548	113	11	connection	connection	NOUN
ijtc-1548	113	12	between	between	ADP
ijtc-1548	113	13	the	the	DET
ijtc-1548	113	14	strategy	strategy	NOUN
ijtc-1548	113	15	,	,	PUNCT
ijtc-1548	113	16	governance	governance	NOUN
ijtc-1548	113	17	,	,	PUNCT
ijtc-1548	113	18	performance	performance	NOUN
ijtc-1548	113	19	,	,	PUNCT
ijtc-1548	113	20	and	and	CCONJ
ijtc-1548	113	21	environmental	environmental	ADJ
ijtc-1548	113	22	and	and	CCONJ
ijtc-1548	113	23	social	social	ADJ
ijtc-1548	113	24	and	and	CCONJ
ijtc-1548	113	25	economic	economic	ADJ
ijtc-1548	113	26	state	state	NOUN
ijtc-1548	113	27	in	in	ADP
ijtc-1548	113	28	which	which	PRON
ijtc-1548	113	29	an	an	DET
ijtc-1548	113	30	organisation	organisation	NOUN
ijtc-1548	113	31	operates	operate	VERB
ijtc-1548	113	32	(	(	PUNCT
ijtc-1548	113	33	surty	surty	NOUN
ijtc-1548	113	34	et	et	PROPN
ijtc-1548	113	35	al	al	PROPN
ijtc-1548	113	36	.	.	PROPN
ijtc-1548	113	37	,	,	PUNCT
ijtc-1548	113	38	2018	2018	NUM
ijtc-1548	113	39	)	)	PUNCT
ijtc-1548	113	40	.	.	PUNCT
ijtc-1548	114	1	the	the	DET
ijtc-1548	114	2	need	need	NOUN
ijtc-1548	114	3	for	for	ADP
ijtc-1548	114	4	annual	annual	ADJ
ijtc-1548	114	5	report	report	NOUN
ijtc-1548	114	6	was	be	AUX
ijtc-1548	114	7	necessitated	necessitate	VERB
ijtc-1548	114	8	by	by	ADP
ijtc-1548	114	9	the	the	DET
ijtc-1548	114	10	need	need	NOUN
ijtc-1548	114	11	of	of	ADP
ijtc-1548	114	12	management	management	NOUN
ijtc-1548	114	13	accountability	accountability	NOUN
ijtc-1548	114	14	to	to	ADP
ijtc-1548	114	15	the	the	DET
ijtc-1548	114	16	stakeholder	stakeholder	NOUN
ijtc-1548	114	17	(	(	PUNCT
ijtc-1548	114	18	surty	surty	NOUN
ijtc-1548	114	19	et	et	PROPN
ijtc-1548	114	20	al	al	PROPN
ijtc-1548	114	21	.	.	PROPN
ijtc-1548	114	22	,	,	PUNCT
ijtc-1548	114	23	2018	2018	NUM
ijtc-1548	114	24	)	)	PUNCT
ijtc-1548	114	25	.	.	PUNCT
ijtc-1548	115	1	likewise	likewise	ADV
ijtc-1548	115	2	,	,	PUNCT
ijtc-1548	115	3	the	the	DET
ijtc-1548	115	4	demand	demand	NOUN
ijtc-1548	115	5	for	for	ADP
ijtc-1548	115	6	accountability	accountability	NOUN
ijtc-1548	115	7	,	,	PUNCT
ijtc-1548	115	8	transparency	transparency	NOUN
ijtc-1548	115	9	,	,	PUNCT
ijtc-1548	115	10	and	and	CCONJ
ijtc-1548	115	11	stakeholders	stakeholder	NOUN
ijtc-1548	115	12	’	'	PUNCT
ijtc-1548	115	13	interest	interest	NOUN
ijtc-1548	115	14	on	on	ADP
ijtc-1548	115	15	social	social	ADJ
ijtc-1548	115	16	and	and	CCONJ
ijtc-1548	115	17	environmental	environmental	ADJ
ijtc-1548	115	18	matters	matter	NOUN
ijtc-1548	115	19	from	from	ADP
ijtc-1548	115	20	management	management	NOUN
ijtc-1548	115	21	necessitated	necessitate	VERB
ijtc-1548	115	22	the	the	DET
ijtc-1548	115	23	need	need	NOUN
ijtc-1548	115	24	for	for	ADP
ijtc-1548	115	25	annual	annual	ADJ
ijtc-1548	115	26	reports	report	NOUN
ijtc-1548	115	27	(	(	PUNCT
ijtc-1548	115	28	tagesson	tagesson	NOUN
ijtc-1548	115	29	et	et	PROPN
ijtc-1548	115	30	al	al	PROPN
ijtc-1548	115	31	.	.	PROPN
ijtc-1548	115	32	,	,	PUNCT
ijtc-1548	115	33	2013	2013	NUM
ijtc-1548	115	34	)	)	PUNCT
ijtc-1548	115	35	.	.	PUNCT
ijtc-1548	116	1	there	there	PRON
ijtc-1548	116	2	seems	seem	VERB
ijtc-1548	116	3	to	to	PART
ijtc-1548	116	4	be	be	AUX
ijtc-1548	116	5	agreement	agreement	NOUN
ijtc-1548	116	6	from	from	ADP
ijtc-1548	116	7	the	the	DET
ijtc-1548	116	8	scholars	scholar	NOUN
ijtc-1548	116	9	on	on	ADP
ijtc-1548	116	10	what	what	PRON
ijtc-1548	116	11	an	an	DET
ijtc-1548	116	12	annual	annual	ADJ
ijtc-1548	116	13	report	report	NOUN
ijtc-1548	116	14	is	be	AUX
ijtc-1548	116	15	and	and	CCONJ
ijtc-1548	116	16	why	why	SCONJ
ijtc-1548	116	17	it	it	PRON
ijtc-1548	116	18	was	be	AUX
ijtc-1548	116	19	introduced	introduce	VERB
ijtc-1548	116	20	.	.	PUNCT
ijtc-1548	117	1	annual	annual	ADJ
ijtc-1548	117	2	report	report	NOUN
ijtc-1548	117	3	objective	objective	NOUN
ijtc-1548	117	4	is	be	AUX
ijtc-1548	117	5	the	the	DET
ijtc-1548	117	6	connection	connection	NOUN
ijtc-1548	117	7	of	of	ADP
ijtc-1548	117	8	entity	entity	NOUN
ijtc-1548	117	9	’s	’s	PART
ijtc-1548	117	10	financial	financial	ADJ
ijtc-1548	117	11	and	and	CCONJ
ijtc-1548	117	12	non	non	ADJ
ijtc-1548	117	13	-	-	ADJ
ijtc-1548	117	14	financial	financial	ADJ
ijtc-1548	117	15	information	information	NOUN
ijtc-1548	117	16	so	so	SCONJ
ijtc-1548	117	17	that	that	SCONJ
ijtc-1548	117	18	it	it	PRON
ijtc-1548	117	19	does	do	AUX
ijtc-1548	117	20	not	not	PART
ijtc-1548	117	21	only	only	ADV
ijtc-1548	117	22	report	report	VERB
ijtc-1548	117	23	on	on	ADP
ijtc-1548	117	24	historical	historical	ADJ
ijtc-1548	117	25	financial	financial	ADJ
ijtc-1548	117	26	information	information	NOUN
ijtc-1548	117	27	but	but	CCONJ
ijtc-1548	117	28	also	also	ADV
ijtc-1548	117	29	on	on	ADP
ijtc-1548	117	30	the	the	DET
ijtc-1548	117	31	future	future	ADJ
ijtc-1548	117	32	prospects	prospect	NOUN
ijtc-1548	117	33	to	to	PART
ijtc-1548	117	34	give	give	VERB
ijtc-1548	117	35	stakeholders	stakeholder	NOUN
ijtc-1548	117	36	adequate	adequate	ADJ
ijtc-1548	117	37	information	information	NOUN
ijtc-1548	117	38	for	for	ADP
ijtc-1548	117	39	the	the	DET
ijtc-1548	117	40	assessment	assessment	NOUN
ijtc-1548	117	41	of	of	ADP
ijtc-1548	117	42	the	the	DET
ijtc-1548	117	43	entity	entity	NOUN
ijtc-1548	117	44	’s	’s	PART
ijtc-1548	117	45	performance	performance	NOUN
ijtc-1548	117	46	in	in	ADP
ijtc-1548	117	47	the	the	DET
ijtc-1548	117	48	future	future	NOUN
ijtc-1548	117	49	(	(	PUNCT
ijtc-1548	117	50	cheng	cheng	PROPN
ijtc-1548	117	51	et	et	PROPN
ijtc-1548	117	52	al	al	PROPN
ijtc-1548	117	53	.	.	PROPN
ijtc-1548	117	54	,	,	PUNCT
ijtc-1548	117	55	2014	2014	NUM
ijtc-1548	117	56	)	)	PUNCT
ijtc-1548	117	57	.	.	PUNCT
ijtc-1548	118	1	annual	annual	ADJ
ijtc-1548	118	2	reports	report	NOUN
ijtc-1548	118	3	help	help	VERB
ijtc-1548	118	4	the	the	DET
ijtc-1548	118	5	entities	entity	NOUN
ijtc-1548	118	6	to	to	PART
ijtc-1548	118	7	have	have	VERB
ijtc-1548	118	8	more	more	ADV
ijtc-1548	118	9	organized	organize	VERB
ijtc-1548	118	10	strategy	strategy	NOUN
ijtc-1548	118	11	to	to	ADP
ijtc-1548	118	12	corporate	corporate	ADJ
ijtc-1548	118	13	reporting	reporting	NOUN
ijtc-1548	118	14	in	in	ADP
ijtc-1548	118	15	the	the	DET
ijtc-1548	118	16	sense	sense	NOUN
ijtc-1548	118	17	that	that	SCONJ
ijtc-1548	118	18	all	all	DET
ijtc-1548	118	19	problems	problem	NOUN
ijtc-1548	118	20	that	that	PRON
ijtc-1548	118	21	may	may	AUX
ijtc-1548	118	22	inhibit	inhibit	VERB
ijtc-1548	118	23	the	the	DET
ijtc-1548	118	24	entity	entity	NOUN
ijtc-1548	118	25	from	from	ADP
ijtc-1548	118	26	reaching	reach	VERB
ijtc-1548	118	27	its	its	PRON
ijtc-1548	118	28	objectives	objective	NOUN
ijtc-1548	118	29	or	or	CCONJ
ijtc-1548	118	30	better	well	ADJ
ijtc-1548	118	31	performance	performance	NOUN
ijtc-1548	118	32	are	be	AUX
ijtc-1548	118	33	covered	cover	VERB
ijtc-1548	118	34	in	in	ADP
ijtc-1548	118	35	the	the	DET
ijtc-1548	118	36	annual	annual	ADJ
ijtc-1548	118	37	report	report	NOUN
ijtc-1548	118	38	(	(	PUNCT
ijtc-1548	118	39	cheng	cheng	PROPN
ijtc-1548	118	40	et	et	PROPN
ijtc-1548	118	41	al	al	PROPN
ijtc-1548	118	42	.	.	PROPN
ijtc-1548	118	43	,	,	PUNCT
ijtc-1548	118	44	2014	2014	NUM
ijtc-1548	118	45	)	)	PUNCT
ijtc-1548	118	46	.	.	PUNCT
ijtc-1548	119	1	similarly	similarly	ADV
ijtc-1548	119	2	,	,	PUNCT
ijtc-1548	119	3	annual	annual	ADJ
ijtc-1548	119	4	reports	report	NOUN
ijtc-1548	119	5	assist	assist	VERB
ijtc-1548	119	6	entities	entity	NOUN
ijtc-1548	119	7	in	in	ADP
ijtc-1548	119	8	making	make	VERB
ijtc-1548	119	9	sustainable	sustainable	ADJ
ijtc-1548	119	10	decisions	decision	NOUN
ijtc-1548	119	11	and	and	CCONJ
ijtc-1548	119	12	provide	provide	VERB
ijtc-1548	119	13	stakeholders	stakeholder	NOUN
ijtc-1548	119	14	with	with	ADP
ijtc-1548	119	15	information	information	NOUN
ijtc-1548	119	16	and	and	CCONJ
ijtc-1548	119	17	understanding	understanding	NOUN
ijtc-1548	119	18	about	about	ADP
ijtc-1548	119	19	the	the	DET
ijtc-1548	119	20	entity	entity	NOUN
ijtc-1548	119	21	’s	’s	PART
ijtc-1548	119	22	performance	performance	NOUN
ijtc-1548	119	23	(	(	PUNCT
ijtc-1548	119	24	adams	adams	PROPN
ijtc-1548	119	25	&	&	CCONJ
ijtc-1548	119	26	simnett	simnett	PROPN
ijtc-1548	119	27	,	,	PUNCT
ijtc-1548	119	28	2011	2011	NUM
ijtc-1548	119	29	)	)	PUNCT
ijtc-1548	119	30	.	.	PUNCT
ijtc-1548	120	1	annual	annual	ADJ
ijtc-1548	120	2	reports	report	NOUN
ijtc-1548	120	3	are	be	AUX
ijtc-1548	120	4	well	well	ADV
ijtc-1548	120	5	recognized	recognize	VERB
ijtc-1548	120	6	in	in	ADP
ijtc-1548	120	7	south	south	PROPN
ijtc-1548	120	8	africa	africa	PROPN
ijtc-1548	120	9	even	even	ADV
ijtc-1548	120	10	in	in	ADP
ijtc-1548	120	11	public	public	ADJ
ijtc-1548	120	12	sector	sector	NOUN
ijtc-1548	120	13	.	.	PUNCT
ijtc-1548	121	1	municipalities	municipality	NOUN
ijtc-1548	121	2	are	be	AUX
ijtc-1548	121	3	compelled	compel	VERB
ijtc-1548	121	4	to	to	PART
ijtc-1548	121	5	prepare	prepare	VERB
ijtc-1548	121	6	and	and	CCONJ
ijtc-1548	121	7	publish	publish	VERB
ijtc-1548	121	8	annual	annual	ADJ
ijtc-1548	121	9	reports	report	NOUN
ijtc-1548	121	10	on	on	ADP
ijtc-1548	121	11	a	a	DET
ijtc-1548	121	12	yearly	yearly	ADJ
ijtc-1548	121	13	basis	basis	NOUN
ijtc-1548	121	14	.	.	PUNCT
ijtc-1548	122	1	mayor	mayor	PROPN
ijtc-1548	122	2	’s	’s	PART
ijtc-1548	122	3	foreword	foreword	PROPN
ijtc-1548	122	4	the	the	DET
ijtc-1548	122	5	mayor	mayor	NOUN
ijtc-1548	122	6	’s	’s	PART
ijtc-1548	122	7	foreword	foreword	PROPN
ijtc-1548	122	8	is	be	AUX
ijtc-1548	122	9	a	a	DET
ijtc-1548	122	10	narrative	narrative	ADJ
ijtc-1548	122	11	disclosure	disclosure	NOUN
ijtc-1548	122	12	which	which	PRON
ijtc-1548	122	13	is	be	AUX
ijtc-1548	122	14	in	in	ADP
ijtc-1548	122	15	the	the	DET
ijtc-1548	122	16	first	first	ADJ
ijtc-1548	122	17	chapter	chapter	NOUN
ijtc-1548	122	18	of	of	ADP
ijtc-1548	122	19	the	the	DET
ijtc-1548	122	20	annual	annual	ADJ
ijtc-1548	122	21	report	report	NOUN
ijtc-1548	122	22	containing	contain	VERB
ijtc-1548	122	23	the	the	DET
ijtc-1548	122	24	message	message	NOUN
ijtc-1548	122	25	from	from	ADP
ijtc-1548	122	26	the	the	DET
ijtc-1548	122	27	mayor	mayor	NOUN
ijtc-1548	122	28	to	to	ADP
ijtc-1548	122	29	the	the	DET
ijtc-1548	122	30	public	public	NOUN
ijtc-1548	122	31	which	which	PRON
ijtc-1548	122	32	makes	make	VERB
ijtc-1548	122	33	it	it	PRON
ijtc-1548	122	34	significant	significant	ADJ
ijtc-1548	122	35	statement	statement	NOUN
ijtc-1548	122	36	.	.	PUNCT
ijtc-1548	123	1	the	the	DET
ijtc-1548	123	2	mayor	mayor	NOUN
ijtc-1548	123	3	’s	’s	PART
ijtc-1548	123	4	foreword	foreword	NOUN
ijtc-1548	123	5	is	be	AUX
ijtc-1548	123	6	important	important	ADJ
ijtc-1548	123	7	to	to	ADP
ijtc-1548	123	8	the	the	DET
ijtc-1548	123	9	public	public	NOUN
ijtc-1548	123	10	and	and	CCONJ
ijtc-1548	123	11	the	the	DET
ijtc-1548	123	12	municipal	municipal	ADJ
ijtc-1548	123	13	stakeholders	stakeholder	NOUN
ijtc-1548	123	14	as	as	SCONJ
ijtc-1548	123	15	it	it	PRON
ijtc-1548	123	16	reveals	reveal	VERB
ijtc-1548	123	17	how	how	SCONJ
ijtc-1548	123	18	municipalities	municipality	NOUN
ijtc-1548	123	19	conducted	conduct	VERB
ijtc-1548	123	20	their	their	PRON
ijtc-1548	123	21	affairs	affair	NOUN
ijtc-1548	123	22	and	and	CCONJ
ijtc-1548	123	23	what	what	PRON
ijtc-1548	123	24	their	their	PRON
ijtc-1548	123	25	prospects	prospect	NOUN
ijtc-1548	123	26	are	be	AUX
ijtc-1548	123	27	(	(	PUNCT
ijtc-1548	123	28	radebe	radebe	NOUN
ijtc-1548	123	29	,	,	PUNCT
ijtc-1548	123	30	2021	2021	NUM
ijtc-1548	123	31	)	)	PUNCT
ijtc-1548	123	32	.	.	PUNCT
ijtc-1548	124	1	in	in	ADP
ijtc-1548	124	2	south	south	PROPN
ijtc-1548	124	3	africa	africa	PROPN
ijtc-1548	124	4	,	,	PUNCT
ijtc-1548	124	5	narrative	narrative	ADJ
ijtc-1548	124	6	disclosures	disclosure	NOUN
ijtc-1548	124	7	contained	contain	VERB
ijtc-1548	124	8	in	in	ADP
ijtc-1548	124	9	the	the	DET
ijtc-1548	124	10	annual	annual	ADJ
ijtc-1548	124	11	report	report	NOUN
ijtc-1548	124	12	like	like	ADP
ijtc-1548	124	13	mayor	mayor	NOUN
ijtc-1548	124	14	’s	’s	PART
ijtc-1548	124	15	foreword	foreword	PROPN
ijtc-1548	124	16	in	in	ADP
ijtc-1548	124	17	municipalities	municipality	NOUN
ijtc-1548	124	18	,	,	PUNCT
ijtc-1548	124	19	are	be	AUX
ijtc-1548	124	20	not	not	PART
ijtc-1548	124	21	audited	audit	VERB
ijtc-1548	124	22	by	by	ADP
ijtc-1548	124	23	auditors	auditor	NOUN
ijtc-1548	124	24	,	,	PUNCT
ijtc-1548	124	25	auditors	auditor	NOUN
ijtc-1548	124	26	only	only	ADV
ijtc-1548	124	27	performs	perform	VERB
ijtc-1548	124	28	a	a	DET
ijtc-1548	124	29	review	review	NOUN
ijtc-1548	124	30	to	to	PART
ijtc-1548	124	31	confirm	confirm	VERB
ijtc-1548	124	32	consistency	consistency	NOUN
ijtc-1548	124	33	with	with	ADP
ijtc-1548	124	34	the	the	DET
ijtc-1548	124	35	financial	financial	ADJ
ijtc-1548	124	36	information	information	NOUN
ijtc-1548	124	37	audited	audit	VERB
ijtc-1548	124	38	(	(	PUNCT
ijtc-1548	124	39	yasseen	yasseen	NOUN
ijtc-1548	124	40	et	et	PROPN
ijtc-1548	124	41	al	al	PROPN
ijtc-1548	124	42	.	.	PROPN
ijtc-1548	124	43	,	,	PUNCT
ijtc-1548	124	44	2017	2017	NUM
ijtc-1548	124	45	)	)	PUNCT
ijtc-1548	124	46	.	.	PUNCT
ijtc-1548	125	1	management	management	NOUN
ijtc-1548	125	2	has	have	VERB
ijtc-1548	125	3	the	the	DET
ijtc-1548	125	4	disposition	disposition	NOUN
ijtc-1548	125	5	of	of	ADP
ijtc-1548	125	6	what	what	PRON
ijtc-1548	125	7	to	to	PART
ijtc-1548	125	8	disclose	disclose	VERB
ijtc-1548	125	9	in	in	ADP
ijtc-1548	125	10	the	the	DET
ijtc-1548	125	11	narrative	narrative	NOUN
ijtc-1548	125	12	disclosures	disclosure	NOUN
ijtc-1548	125	13	which	which	PRON
ijtc-1548	125	14	makes	make	VERB
ijtc-1548	125	15	them	they	PRON
ijtc-1548	125	16	choose	choose	VERB
ijtc-1548	125	17	to	to	PART
ijtc-1548	125	18	disclose	disclose	VERB
ijtc-1548	125	19	only	only	ADJ
ijtc-1548	125	20	information	information	NOUN
ijtc-1548	125	21	that	that	PRON
ijtc-1548	125	22	will	will	AUX
ijtc-1548	125	23	posit	posit	VERB
ijtc-1548	125	24	them	they	PRON
ijtc-1548	125	25	favourably	favourably	ADV
ijtc-1548	125	26	(	(	PUNCT
ijtc-1548	125	27	leung	leung	PROPN
ijtc-1548	125	28	et	et	PROPN
ijtc-1548	125	29	al	al	PROPN
ijtc-1548	125	30	.	.	PROPN
ijtc-1548	125	31	,	,	PUNCT
ijtc-1548	125	32	2015	2015	NUM
ijtc-1548	125	33	)	)	PUNCT
ijtc-1548	125	34	.	.	PUNCT
ijtc-1548	126	1	consequently	consequently	ADV
ijtc-1548	126	2	,	,	PUNCT
ijtc-1548	126	3	management	management	NOUN
ijtc-1548	126	4	disposition	disposition	NOUN
ijtc-1548	126	5	is	be	AUX
ijtc-1548	126	6	the	the	DET
ijtc-1548	126	7	perpetrator	perpetrator	NOUN
ijtc-1548	126	8	for	for	ADP
ijtc-1548	126	9	impression	impression	NOUN
ijtc-1548	126	10	management	management	NOUN
ijtc-1548	126	11	tactics	tactic	NOUN
ijtc-1548	126	12	usage	usage	NOUN
ijtc-1548	126	13	in	in	ADP
ijtc-1548	126	14	the	the	DET
ijtc-1548	126	15	mayor	mayor	NOUN
ijtc-1548	126	16	’s	’s	PART
ijtc-1548	126	17	foreword	foreword	PROPN
ijtc-1548	126	18	.	.	PUNCT
ijtc-1548	127	1	this	this	DET
ijtc-1548	127	2	paper	paper	NOUN
ijtc-1548	127	3	therefore	therefore	ADV
ijtc-1548	127	4	examines	examine	VERB
ijtc-1548	127	5	the	the	DET
ijtc-1548	127	6	presence	presence	NOUN
ijtc-1548	127	7	of	of	ADP
ijtc-1548	127	8	impression	impression	NOUN
ijtc-1548	127	9	management	management	NOUN
ijtc-1548	127	10	tactics	tactic	NOUN
ijtc-1548	127	11	in	in	ADP
ijtc-1548	127	12	the	the	DET
ijtc-1548	127	13	mayor	mayor	NOUN
ijtc-1548	127	14	’s	’s	PART
ijtc-1548	127	15	foreword	foreword	PROPN
ijtc-1548	127	16	of	of	ADP
ijtc-1548	127	17	district	district	NOUN
ijtc-1548	127	18	municipalities	municipality	NOUN
ijtc-1548	127	19	in	in	ADP
ijtc-1548	127	20	south	south	PROPN
ijtc-1548	127	21	africa	africa	PROPN
ijtc-1548	127	22	.	.	PUNCT
ijtc-1548	128	1	impression	impression	NOUN
ijtc-1548	128	2	management	management	NOUN
ijtc-1548	128	3	the	the	DET
ijtc-1548	128	4	exploration	exploration	NOUN
ijtc-1548	128	5	of	of	ADP
ijtc-1548	128	6	impression	impression	NOUN
ijtc-1548	128	7	management	management	NOUN
ijtc-1548	128	8	through	through	ADP
ijtc-1548	128	9	research	research	NOUN
ijtc-1548	128	10	has	have	AUX
ijtc-1548	128	11	been	be	AUX
ijtc-1548	128	12	executed	execute	VERB
ijtc-1548	128	13	in	in	ADP
ijtc-1548	128	14	different	different	ADJ
ijtc-1548	128	15	disciplines	discipline	NOUN
ijtc-1548	128	16	and	and	CCONJ
ijtc-1548	128	17	industries	industry	NOUN
ijtc-1548	128	18	using	use	VERB
ijtc-1548	128	19	different	different	ADJ
ijtc-1548	128	20	perspectives	perspective	NOUN
ijtc-1548	128	21	(	(	PUNCT
ijtc-1548	128	22	beattie	beattie	PROPN
ijtc-1548	128	23	&	&	CCONJ
ijtc-1548	128	24	jones	jones	PROPN
ijtc-1548	128	25	,	,	PUNCT
ijtc-1548	128	26	2000	2000	NUM
ijtc-1548	128	27	;	;	PUNCT
ijtc-1548	128	28	clatworthy	clatworthy	PROPN
ijtc-1548	128	29	&	&	CCONJ
ijtc-1548	128	30	jones	jones	PROPN
ijtc-1548	128	31	,	,	PUNCT
ijtc-1548	128	32	2006	2006	NUM
ijtc-1548	128	33	;	;	PUNCT
ijtc-1548	128	34	phesa	phesa	NOUN
ijtc-1548	128	35	,	,	PUNCT
ijtc-1548	128	36	2021	2021	NUM
ijtc-1548	128	37	)	)	PUNCT
ijtc-1548	128	38	.	.	PUNCT
ijtc-1548	129	1	impression	impression	NOUN
ijtc-1548	129	2	management	management	NOUN
ijtc-1548	129	3	has	have	VERB
ijtc-1548	129	4	its	its	PRON
ijtc-1548	129	5	origins	origin	NOUN
ijtc-1548	129	6	from	from	ADP
ijtc-1548	129	7	“	"	PUNCT
ijtc-1548	129	8	social	social	ADJ
ijtc-1548	129	9	psychology	psychology	NOUN
ijtc-1548	129	10	”	"	PUNCT
ijtc-1548	129	11	and	and	CCONJ
ijtc-1548	129	12	refers	refer	VERB
ijtc-1548	129	13	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	ADV
ijtc-1548	129	14	assessing	assess	VERB
ijtc-1548	129	15	impression	impression	NOUN
ijtc-1548	129	16	management	management	NOUN
ijtc-1548	129	17	in	in	ADP
ijtc-1548	129	18	south	south	ADJ
ijtc-1548	129	19	african	african	ADJ
ijtc-1548	129	20	district	district	NOUN
ijtc-1548	129	21	municipalities	municipality	NOUN
ijtc-1548	129	22	’	'	PUNCT
ijtc-1548	129	23	annual	annual	ADJ
ijtc-1548	129	24	reports	report	NOUN
ijtc-1548	129	25	:	:	PUNCT
ijtc-1548	129	26	a	a	DET
ijtc-1548	129	27	textual	textual	ADJ
ijtc-1548	129	28	characteristics	characteristic	NOUN
ijtc-1548	129	29	analysis	analysis	NOUN
ijtc-1548	129	30	of	of	ADP
ijtc-1548	129	31	mayor	mayor	NOUN
ijtc-1548	129	32	’s	’s	PART
ijtc-1548	129	33	foreword	foreword	PROPN
ijtc-1548	129	34	phesa	phesa	NOUN
ijtc-1548	129	35	and	and	CCONJ
ijtc-1548	129	36	mgoyana	mgoyana	NOUN
ijtc-1548	129	37	8	8	NUM
ijtc-1548	129	38	|	|	ADV
ijtc-1548	129	39	ilomata	ilomata	PROPN
ijtc-1548	129	40	international	international	ADJ
ijtc-1548	129	41	journal	journal	NOUN
ijtc-1548	129	42	of	of	ADP
ijtc-1548	129	43	tax	tax	PROPN
ijtc-1548	129	44	&	&	CCONJ
ijtc-1548	129	45	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	129	46	to	to	ADP
ijtc-1548	129	47	the	the	DET
ijtc-1548	129	48	way	way	NOUN
ijtc-1548	129	49	they	they	PRON
ijtc-1548	129	50	present	present	VERB
ijtc-1548	129	51	themselves	themselves	PRON
ijtc-1548	129	52	favourably	favourably	ADV
ijtc-1548	129	53	to	to	ADP
ijtc-1548	129	54	others	other	NOUN
ijtc-1548	129	55	so	so	SCONJ
ijtc-1548	129	56	they	they	PRON
ijtc-1548	129	57	can	can	AUX
ijtc-1548	129	58	be	be	AUX
ijtc-1548	129	59	favourably	favourably	ADV
ijtc-1548	129	60	perceived	perceive	VERB
ijtc-1548	129	61	;	;	PUNCT
ijtc-1548	129	62	it	it	PRON
ijtc-1548	129	63	is	be	AUX
ijtc-1548	129	64	a	a	DET
ijtc-1548	129	65	bias	bias	NOUN
ijtc-1548	129	66	in	in	ADP
ijtc-1548	129	67	communities	community	NOUN
ijtc-1548	129	68	aiming	aim	VERB
ijtc-1548	129	69	at	at	ADP
ijtc-1548	129	70	managing	manage	VERB
ijtc-1548	129	71	the	the	DET
ijtc-1548	129	72	impressions	impression	NOUN
ijtc-1548	129	73	of	of	ADP
ijtc-1548	129	74	how	how	SCONJ
ijtc-1548	129	75	other	other	ADJ
ijtc-1548	129	76	people	people	NOUN
ijtc-1548	129	77	see	see	VERB
ijtc-1548	129	78	them	they	PRON
ijtc-1548	129	79	(	(	PUNCT
ijtc-1548	129	80	yasseen	yasseen	PROPN
ijtc-1548	129	81	et	et	PROPN
ijtc-1548	129	82	al	al	PROPN
ijtc-1548	129	83	.	.	PROPN
ijtc-1548	129	84	,	,	PUNCT
ijtc-1548	129	85	2017	2017	NUM
ijtc-1548	129	86	)	)	PUNCT
ijtc-1548	129	87	.	.	PUNCT
ijtc-1548	130	1	impression	impression	NOUN
ijtc-1548	130	2	management	management	NOUN
ijtc-1548	130	3	suggests	suggest	VERB
ijtc-1548	130	4	that	that	SCONJ
ijtc-1548	130	5	entity	entity	NOUN
ijtc-1548	130	6	’s	’s	PART
ijtc-1548	130	7	management	management	NOUN
ijtc-1548	130	8	seeks	seek	VERB
ijtc-1548	130	9	to	to	PART
ijtc-1548	130	10	ensure	ensure	VERB
ijtc-1548	130	11	they	they	PRON
ijtc-1548	130	12	are	be	AUX
ijtc-1548	130	13	perceived	perceive	VERB
ijtc-1548	130	14	favourably	favourably	ADV
ijtc-1548	130	15	(	(	PUNCT
ijtc-1548	130	16	leung	leung	PROPN
ijtc-1548	130	17	et	et	PROPN
ijtc-1548	130	18	al	al	PROPN
ijtc-1548	130	19	.	.	PROPN
ijtc-1548	130	20	,	,	PUNCT
ijtc-1548	130	21	2015	2015	NUM
ijtc-1548	130	22	)	)	PUNCT
ijtc-1548	130	23	.	.	PUNCT
ijtc-1548	131	1	sociological	sociological	ADJ
ijtc-1548	131	2	literature	literature	PROPN
ijtc-1548	131	3	reveals	reveal	VERB
ijtc-1548	131	4	that	that	SCONJ
ijtc-1548	131	5	impression	impression	NOUN
ijtc-1548	131	6	management	management	NOUN
ijtc-1548	131	7	is	be	AUX
ijtc-1548	131	8	when	when	SCONJ
ijtc-1548	131	9	people	people	NOUN
ijtc-1548	131	10	respond	respond	VERB
ijtc-1548	131	11	to	to	ADP
ijtc-1548	131	12	the	the	DET
ijtc-1548	131	13	status	status	NOUN
ijtc-1548	131	14	and	and	CCONJ
ijtc-1548	131	15	compulsion	compulsion	NOUN
ijtc-1548	131	16	of	of	ADP
ijtc-1548	131	17	society	society	NOUN
ijtc-1548	131	18	to	to	PART
ijtc-1548	131	19	posit	posit	VERB
ijtc-1548	131	20	themselves	themselves	PRON
ijtc-1548	131	21	favourably	favourably	ADV
ijtc-1548	131	22	.	.	PUNCT
ijtc-1548	132	1	this	this	PRON
ijtc-1548	132	2	is	be	AUX
ijtc-1548	132	3	the	the	DET
ijtc-1548	132	4	case	case	NOUN
ijtc-1548	132	5	with	with	ADP
ijtc-1548	132	6	entities	entity	NOUN
ijtc-1548	132	7	management	management	NOUN
ijtc-1548	132	8	when	when	SCONJ
ijtc-1548	132	9	they	they	PRON
ijtc-1548	132	10	want	want	VERB
ijtc-1548	132	11	to	to	PART
ijtc-1548	132	12	be	be	AUX
ijtc-1548	132	13	seen	see	VERB
ijtc-1548	132	14	for	for	ADP
ijtc-1548	132	15	good	good	ADJ
ijtc-1548	132	16	results	result	NOUN
ijtc-1548	132	17	(	(	PUNCT
ijtc-1548	132	18	clatworthy	clatworthy	PROPN
ijtc-1548	132	19	&	&	CCONJ
ijtc-1548	132	20	jones	jones	PROPN
ijtc-1548	132	21	,	,	PUNCT
ijtc-1548	132	22	2003	2003	NUM
ijtc-1548	132	23	)	)	PUNCT
ijtc-1548	132	24	.	.	PUNCT
ijtc-1548	133	1	beattie	beattie	PROPN
ijtc-1548	133	2	and	and	CCONJ
ijtc-1548	133	3	jones	jones	PROPN
ijtc-1548	133	4	(	(	PUNCT
ijtc-1548	133	5	2000	2000	NUM
ijtc-1548	133	6	)	)	PUNCT
ijtc-1548	133	7	reveals	reveal	VERB
ijtc-1548	133	8	that	that	SCONJ
ijtc-1548	133	9	management	management	NOUN
ijtc-1548	133	10	magnify	magnify	VERB
ijtc-1548	133	11	good	good	ADJ
ijtc-1548	133	12	results	result	NOUN
ijtc-1548	133	13	and	and	CCONJ
ijtc-1548	133	14	demote	demote	VERB
ijtc-1548	133	15	negative	negative	ADJ
ijtc-1548	133	16	results	result	NOUN
ijtc-1548	133	17	.	.	PUNCT
ijtc-1548	134	1	management	management	NOUN
ijtc-1548	134	2	may	may	AUX
ijtc-1548	134	3	partake	partake	VERB
ijtc-1548	134	4	in	in	ADP
ijtc-1548	134	5	impression	impression	NOUN
ijtc-1548	134	6	management	management	NOUN
ijtc-1548	134	7	by	by	ADP
ijtc-1548	134	8	obfuscation	obfuscation	NOUN
ijtc-1548	134	9	that	that	PRON
ijtc-1548	134	10	is	be	AUX
ijtc-1548	134	11	making	make	VERB
ijtc-1548	134	12	readability	readability	NOUN
ijtc-1548	134	13	of	of	ADP
ijtc-1548	134	14	narrative	narrative	NOUN
ijtc-1548	134	15	disclosures	disclosure	NOUN
ijtc-1548	134	16	poor	poor	ADJ
ijtc-1548	134	17	when	when	SCONJ
ijtc-1548	134	18	the	the	DET
ijtc-1548	134	19	performance	performance	NOUN
ijtc-1548	134	20	is	be	AUX
ijtc-1548	134	21	poor	poor	ADJ
ijtc-1548	134	22	(	(	PUNCT
ijtc-1548	134	23	leung	leung	PROPN
ijtc-1548	134	24	et	et	PROPN
ijtc-1548	134	25	al	al	PROPN
ijtc-1548	134	26	.	.	PROPN
ijtc-1548	134	27	,	,	PUNCT
ijtc-1548	134	28	2015	2015	NUM
ijtc-1548	134	29	)	)	PUNCT
ijtc-1548	134	30	.	.	PUNCT
ijtc-1548	135	1	the	the	DET
ijtc-1548	135	2	management	management	NOUN
ijtc-1548	135	3	of	of	ADP
ijtc-1548	135	4	a	a	DET
ijtc-1548	135	5	company	company	NOUN
ijtc-1548	135	6	may	may	AUX
ijtc-1548	135	7	hide	hide	VERB
ijtc-1548	135	8	bad	bad	ADJ
ijtc-1548	135	9	performance	performance	NOUN
ijtc-1548	135	10	by	by	ADP
ijtc-1548	135	11	presenting	present	VERB
ijtc-1548	135	12	in	in	ADP
ijtc-1548	135	13	the	the	DET
ijtc-1548	135	14	annual	annual	ADJ
ijtc-1548	135	15	report	report	NOUN
ijtc-1548	135	16	information	information	NOUN
ijtc-1548	135	17	that	that	PRON
ijtc-1548	135	18	is	be	AUX
ijtc-1548	135	19	difficult	difficult	ADJ
ijtc-1548	135	20	to	to	PART
ijtc-1548	135	21	read	read	VERB
ijtc-1548	135	22	and	and	CCONJ
ijtc-1548	135	23	which	which	PRON
ijtc-1548	135	24	is	be	AUX
ijtc-1548	135	25	not	not	PART
ijtc-1548	135	26	necessarily	necessarily	ADV
ijtc-1548	135	27	needed	need	VERB
ijtc-1548	135	28	;	;	PUNCT
ijtc-1548	135	29	they	they	PRON
ijtc-1548	135	30	can	can	AUX
ijtc-1548	135	31	achieve	achieve	VERB
ijtc-1548	135	32	the	the	DET
ijtc-1548	135	33	same	same	ADJ
ijtc-1548	135	34	effect	effect	NOUN
ijtc-1548	135	35	by	by	ADP
ijtc-1548	135	36	making	make	VERB
ijtc-1548	135	37	the	the	DET
ijtc-1548	135	38	narratives	narrative	NOUN
ijtc-1548	135	39	longer	long	ADV
ijtc-1548	135	40	so	so	SCONJ
ijtc-1548	135	41	that	that	SCONJ
ijtc-1548	135	42	the	the	DET
ijtc-1548	135	43	reality	reality	NOUN
ijtc-1548	135	44	of	of	ADP
ijtc-1548	135	45	poor	poor	ADJ
ijtc-1548	135	46	performance	performance	NOUN
ijtc-1548	135	47	is	be	AUX
ijtc-1548	135	48	lost	lose	VERB
ijtc-1548	135	49	in	in	ADP
ijtc-1548	135	50	the	the	DET
ijtc-1548	135	51	reader	reader	NOUN
ijtc-1548	135	52	’s	’s	PART
ijtc-1548	135	53	mind	mind	NOUN
ijtc-1548	135	54	(	(	PUNCT
ijtc-1548	135	55	mankayi	mankayi	NOUN
ijtc-1548	135	56	et	et	PROPN
ijtc-1548	135	57	al	al	PROPN
ijtc-1548	135	58	.	.	PROPN
ijtc-1548	135	59	,	,	PUNCT
ijtc-1548	135	60	2023	2023	NUM
ijtc-1548	135	61	)	)	PUNCT
ijtc-1548	135	62	.	.	PUNCT
ijtc-1548	136	1	organisations	organisation	NOUN
ijtc-1548	136	2	employ	employ	VERB
ijtc-1548	136	3	assertive	assertive	ADJ
ijtc-1548	136	4	impression	impression	NOUN
ijtc-1548	136	5	management	management	NOUN
ijtc-1548	136	6	strategies	strategy	NOUN
ijtc-1548	136	7	to	to	PART
ijtc-1548	136	8	signal	signal	VERB
ijtc-1548	136	9	and	and	CCONJ
ijtc-1548	136	10	put	put	VERB
ijtc-1548	136	11	an	an	DET
ijtc-1548	136	12	emphasis	emphasis	NOUN
ijtc-1548	136	13	on	on	ADP
ijtc-1548	136	14	their	their	PRON
ijtc-1548	136	15	favorable	favorable	ADJ
ijtc-1548	136	16	performance	performance	NOUN
ijtc-1548	136	17	or	or	CCONJ
ijtc-1548	136	18	good	good	ADJ
ijtc-1548	136	19	earnings	earning	NOUN
ijtc-1548	136	20	on	on	ADP
ijtc-1548	136	21	twitter	twitter	NOUN
ijtc-1548	136	22	and	and	CCONJ
ijtc-1548	136	23	they	they	PRON
ijtc-1548	136	24	assign	assign	VERB
ijtc-1548	136	25	the	the	DET
ijtc-1548	136	26	good	good	ADJ
ijtc-1548	136	27	earnings	earning	NOUN
ijtc-1548	136	28	to	to	ADP
ijtc-1548	136	29	themselves	themselves	PRON
ijtc-1548	136	30	through	through	ADP
ijtc-1548	136	31	multiple	multiple	ADJ
ijtc-1548	136	32	self	self	NOUN
ijtc-1548	136	33	-	-	PUNCT
ijtc-1548	136	34	presentation	presentation	NOUN
ijtc-1548	136	35	sequences	sequence	NOUN
ijtc-1548	136	36	(	(	PUNCT
ijtc-1548	136	37	yang	yang	PROPN
ijtc-1548	136	38	&	&	CCONJ
ijtc-1548	136	39	liu	liu	PROPN
ijtc-1548	136	40	,	,	PUNCT
ijtc-1548	136	41	2017	2017	NUM
ijtc-1548	136	42	)	)	PUNCT
ijtc-1548	136	43	.	.	PUNCT
ijtc-1548	137	1	the	the	DET
ijtc-1548	137	2	study	study	NOUN
ijtc-1548	137	3	reveals	reveal	VERB
ijtc-1548	137	4	that	that	SCONJ
ijtc-1548	137	5	positive	positive	ADJ
ijtc-1548	137	6	information	information	NOUN
ijtc-1548	137	7	on	on	ADP
ijtc-1548	137	8	social	social	ADJ
ijtc-1548	137	9	media	medium	NOUN
ijtc-1548	137	10	receives	receive	VERB
ijtc-1548	137	11	much	much	ADV
ijtc-1548	137	12	more	more	ADJ
ijtc-1548	137	13	engagement	engagement	NOUN
ijtc-1548	137	14	than	than	ADP
ijtc-1548	137	15	negative	negative	ADJ
ijtc-1548	137	16	news	news	NOUN
ijtc-1548	137	17	,	,	PUNCT
ijtc-1548	137	18	which	which	PRON
ijtc-1548	137	19	makes	make	VERB
ijtc-1548	137	20	companies	company	NOUN
ijtc-1548	137	21	disclose	disclose	VERB
ijtc-1548	137	22	more	more	ADV
ijtc-1548	137	23	positive	positive	ADJ
ijtc-1548	137	24	news	news	NOUN
ijtc-1548	137	25	and	and	CCONJ
ijtc-1548	137	26	less	less	ADV
ijtc-1548	137	27	negative	negative	ADJ
ijtc-1548	137	28	news	news	NOUN
ijtc-1548	137	29	on	on	ADP
ijtc-1548	137	30	twitter	twitter	NOUN
ijtc-1548	137	31	.	.	PUNCT
ijtc-1548	138	1	the	the	DET
ijtc-1548	138	2	study	study	NOUN
ijtc-1548	138	3	brings	bring	VERB
ijtc-1548	138	4	to	to	PART
ijtc-1548	138	5	light	light	NOUN
ijtc-1548	138	6	that	that	SCONJ
ijtc-1548	138	7	tweets	tweet	NOUN
ijtc-1548	138	8	about	about	ADP
ijtc-1548	138	9	positive	positive	ADJ
ijtc-1548	138	10	news	news	NOUN
ijtc-1548	138	11	or	or	CCONJ
ijtc-1548	138	12	tweets	tweet	NOUN
ijtc-1548	138	13	about	about	ADP
ijtc-1548	138	14	favorable	favorable	ADJ
ijtc-1548	138	15	earnings	earning	NOUN
ijtc-1548	138	16	or	or	CCONJ
ijtc-1548	138	17	performance	performance	NOUN
ijtc-1548	138	18	are	be	AUX
ijtc-1548	138	19	presented	present	VERB
ijtc-1548	138	20	in	in	ADP
ijtc-1548	138	21	a	a	DET
ijtc-1548	138	22	larger	large	ADJ
ijtc-1548	138	23	font	font	NOUN
ijtc-1548	138	24	size	size	NOUN
ijtc-1548	138	25	to	to	PART
ijtc-1548	138	26	draw	draw	VERB
ijtc-1548	138	27	people	people	NOUN
ijtc-1548	138	28	’s	’s	PART
ijtc-1548	138	29	attention	attention	NOUN
ijtc-1548	138	30	.	.	PUNCT
ijtc-1548	139	1	those	those	DET
ijtc-1548	139	2	organisations	organisation	NOUN
ijtc-1548	139	3	whose	whose	DET
ijtc-1548	139	4	performance	performance	NOUN
ijtc-1548	139	5	has	have	AUX
ijtc-1548	139	6	improved	improve	VERB
ijtc-1548	139	7	or	or	CCONJ
ijtc-1548	139	8	is	be	AUX
ijtc-1548	139	9	improving	improve	VERB
ijtc-1548	139	10	are	be	AUX
ijtc-1548	139	11	more	more	ADV
ijtc-1548	139	12	triumphed	triumph	VERB
ijtc-1548	139	13	on	on	ADP
ijtc-1548	139	14	establishing	establish	VERB
ijtc-1548	139	15	a	a	DET
ijtc-1548	139	16	positive	positive	ADJ
ijtc-1548	139	17	perception	perception	NOUN
ijtc-1548	139	18	about	about	ADP
ijtc-1548	139	19	the	the	DET
ijtc-1548	139	20	organisation	organisation	NOUN
ijtc-1548	139	21	on	on	ADP
ijtc-1548	139	22	twitter	twitter	NOUN
ijtc-1548	139	23	as	as	SCONJ
ijtc-1548	139	24	they	they	PRON
ijtc-1548	139	25	successfully	successfully	ADV
ijtc-1548	139	26	mesmerise	mesmerise	VERB
ijtc-1548	139	27	stakeholders	stakeholder	NOUN
ijtc-1548	139	28	’	'	PUNCT
ijtc-1548	139	29	attention	attention	NOUN
ijtc-1548	139	30	to	to	PART
ijtc-1548	139	31	take	take	VERB
ijtc-1548	139	32	part	part	NOUN
ijtc-1548	139	33	in	in	ADP
ijtc-1548	139	34	their	their	PRON
ijtc-1548	139	35	communication	communication	NOUN
ijtc-1548	139	36	on	on	ADP
ijtc-1548	139	37	twitter	twitter	NOUN
ijtc-1548	139	38	about	about	ADP
ijtc-1548	139	39	the	the	DET
ijtc-1548	139	40	favorable	favorable	ADJ
ijtc-1548	139	41	financial	financial	ADJ
ijtc-1548	139	42	performance	performance	NOUN
ijtc-1548	139	43	or	or	CCONJ
ijtc-1548	139	44	good	good	ADJ
ijtc-1548	139	45	earnings	earning	NOUN
ijtc-1548	139	46	(	(	PUNCT
ijtc-1548	139	47	yang	yang	PROPN
ijtc-1548	139	48	&	&	CCONJ
ijtc-1548	139	49	liu	liu	PROPN
ijtc-1548	139	50	,	,	PUNCT
ijtc-1548	139	51	2017	2017	NUM
ijtc-1548	139	52	)	)	PUNCT
ijtc-1548	139	53	.	.	PUNCT
ijtc-1548	140	1	in	in	ADP
ijtc-1548	140	2	addition	addition	NOUN
ijtc-1548	140	3	to	to	ADP
ijtc-1548	140	4	this	this	DET
ijtc-1548	140	5	revelation	revelation	NOUN
ijtc-1548	140	6	,	,	PUNCT
ijtc-1548	140	7	organisations	organisation	NOUN
ijtc-1548	140	8	whose	whose	DET
ijtc-1548	140	9	performance	performance	NOUN
ijtc-1548	140	10	has	have	AUX
ijtc-1548	140	11	declined	decline	VERB
ijtc-1548	140	12	are	be	AUX
ijtc-1548	140	13	also	also	ADV
ijtc-1548	140	14	triumphing	triumph	VERB
ijtc-1548	140	15	in	in	ADP
ijtc-1548	140	16	engaging	engage	VERB
ijtc-1548	140	17	defensive	defensive	ADJ
ijtc-1548	140	18	impression	impression	NOUN
ijtc-1548	140	19	management	management	NOUN
ijtc-1548	140	20	strategies	strategy	NOUN
ijtc-1548	140	21	to	to	PART
ijtc-1548	140	22	circumvent	circumvent	VERB
ijtc-1548	140	23	stakeholders	stakeholder	NOUN
ijtc-1548	140	24	’	'	PUNCT
ijtc-1548	140	25	focus	focus	VERB
ijtc-1548	140	26	on	on	ADP
ijtc-1548	140	27	their	their	PRON
ijtc-1548	140	28	unfavorable	unfavorable	ADJ
ijtc-1548	140	29	performance	performance	NOUN
ijtc-1548	140	30	and	and	CCONJ
ijtc-1548	140	31	keep	keep	VERB
ijtc-1548	140	32	their	their	PRON
ijtc-1548	140	33	positive	positive	ADJ
ijtc-1548	140	34	reputation	reputation	NOUN
ijtc-1548	140	35	or	or	CCONJ
ijtc-1548	140	36	image	image	NOUN
ijtc-1548	140	37	(	(	PUNCT
ijtc-1548	140	38	yang	yang	PROPN
ijtc-1548	140	39	&	&	CCONJ
ijtc-1548	140	40	liu	liu	PROPN
ijtc-1548	140	41	,	,	PUNCT
ijtc-1548	140	42	2017	2017	NUM
ijtc-1548	140	43	)	)	PUNCT
ijtc-1548	140	44	.	.	PUNCT
ijtc-1548	141	1	yang	yang	PROPN
ijtc-1548	141	2	and	and	CCONJ
ijtc-1548	141	3	liu	liu	PROPN
ijtc-1548	141	4	(	(	PUNCT
ijtc-1548	141	5	2017	2017	NUM
ijtc-1548	141	6	)	)	PUNCT
ijtc-1548	141	7	conclude	conclude	VERB
ijtc-1548	141	8	that	that	SCONJ
ijtc-1548	141	9	firms	firm	NOUN
ijtc-1548	141	10	use	use	VERB
ijtc-1548	141	11	social	social	ADJ
ijtc-1548	141	12	media	medium	NOUN
ijtc-1548	141	13	as	as	ADP
ijtc-1548	141	14	an	an	DET
ijtc-1548	141	15	opportunity	opportunity	NOUN
ijtc-1548	141	16	to	to	PART
ijtc-1548	141	17	present	present	VERB
ijtc-1548	141	18	themselves	themselves	PRON
ijtc-1548	141	19	in	in	ADP
ijtc-1548	141	20	a	a	DET
ijtc-1548	141	21	positive	positive	ADJ
ijtc-1548	141	22	image	image	NOUN
ijtc-1548	141	23	.	.	PUNCT
ijtc-1548	142	1	this	this	PRON
ijtc-1548	142	2	corresponds	correspond	VERB
ijtc-1548	142	3	with	with	ADP
ijtc-1548	142	4	jung	jung	PROPN
ijtc-1548	142	5	et	et	PROPN
ijtc-1548	142	6	al	al	PROPN
ijtc-1548	142	7	.	.	PROPN
ijtc-1548	143	1	(	(	PUNCT
ijtc-1548	143	2	2015	2015	NUM
ijtc-1548	143	3	)	)	PUNCT
ijtc-1548	143	4	,	,	PUNCT
ijtc-1548	143	5	who	who	PRON
ijtc-1548	143	6	did	do	VERB
ijtc-1548	143	7	a	a	DET
ijtc-1548	143	8	study	study	NOUN
ijtc-1548	143	9	on	on	ADP
ijtc-1548	143	10	the	the	DET
ijtc-1548	143	11	corporate	corporate	ADJ
ijtc-1548	143	12	use	use	NOUN
ijtc-1548	143	13	of	of	ADP
ijtc-1548	143	14	social	social	ADJ
ijtc-1548	143	15	media	medium	NOUN
ijtc-1548	143	16	and	and	CCONJ
ijtc-1548	143	17	revealed	reveal	VERB
ijtc-1548	143	18	that	that	SCONJ
ijtc-1548	143	19	organisations	organisation	NOUN
ijtc-1548	143	20	use	use	VERB
ijtc-1548	143	21	social	social	ADJ
ijtc-1548	143	22	media	medium	NOUN
ijtc-1548	143	23	platforms	platform	NOUN
ijtc-1548	143	24	as	as	ADP
ijtc-1548	143	25	opportunities	opportunity	NOUN
ijtc-1548	143	26	to	to	PART
ijtc-1548	143	27	portray	portray	VERB
ijtc-1548	143	28	themselves	themselves	PRON
ijtc-1548	143	29	in	in	ADP
ijtc-1548	143	30	a	a	DET
ijtc-1548	143	31	favorable	favorable	ADJ
ijtc-1548	143	32	image	image	NOUN
ijtc-1548	143	33	.	.	PUNCT
ijtc-1548	144	1	inline	inline	NOUN
ijtc-1548	144	2	with	with	ADP
ijtc-1548	144	3	the	the	DET
ijtc-1548	144	4	hypothesis	hypothesis	NOUN
ijtc-1548	144	5	we	we	PRON
ijtc-1548	144	6	investigated	investigate	VERB
ijtc-1548	144	7	the	the	DET
ijtc-1548	144	8	following	following	ADJ
ijtc-1548	144	9	variables	variable	NOUN
ijtc-1548	144	10	:	:	PUNCT
ijtc-1548	144	11	length	length	NOUN
ijtc-1548	144	12	of	of	ADP
ijtc-1548	144	13	the	the	DET
ijtc-1548	144	14	mayor	mayor	NOUN
ijtc-1548	144	15	’s	’s	PART
ijtc-1548	144	16	foreword	foreword	ADJ
ijtc-1548	144	17	length	length	NOUN
ijtc-1548	144	18	of	of	ADP
ijtc-1548	144	19	the	the	DET
ijtc-1548	144	20	mayor	mayor	NOUN
ijtc-1548	144	21	’s	’s	PART
ijtc-1548	144	22	foreword	foreword	NOUN
ijtc-1548	144	23	was	be	AUX
ijtc-1548	144	24	assessed	assess	VERB
ijtc-1548	144	25	by	by	ADP
ijtc-1548	144	26	looking	look	VERB
ijtc-1548	144	27	at	at	ADP
ijtc-1548	144	28	the	the	DET
ijtc-1548	144	29	number	number	NOUN
ijtc-1548	144	30	of	of	ADP
ijtc-1548	144	31	words	word	NOUN
ijtc-1548	144	32	used	use	VERB
ijtc-1548	144	33	as	as	ADV
ijtc-1548	144	34	well	well	ADV
ijtc-1548	144	35	as	as	ADP
ijtc-1548	144	36	the	the	DET
ijtc-1548	144	37	number	number	NOUN
ijtc-1548	144	38	of	of	ADP
ijtc-1548	144	39	pages	page	NOUN
ijtc-1548	144	40	it	it	PRON
ijtc-1548	144	41	contains	contain	VERB
ijtc-1548	144	42	as	as	ADP
ijtc-1548	144	43	textual	textual	ADJ
ijtc-1548	144	44	characteristic	characteristic	NOUN
ijtc-1548	144	45	of	of	ADP
ijtc-1548	144	46	impression	impression	NOUN
ijtc-1548	144	47	management	management	NOUN
ijtc-1548	144	48	(	(	PUNCT
ijtc-1548	144	49	dhludhlu	dhludhlu	NOUN
ijtc-1548	144	50	et	et	PROPN
ijtc-1548	144	51	al	al	PROPN
ijtc-1548	144	52	.	.	PROPN
ijtc-1548	144	53	,	,	PUNCT
ijtc-1548	144	54	2022a	2022a	NUM
ijtc-1548	144	55	;	;	PUNCT
ijtc-1548	144	56	phesa	phesa	NOUN
ijtc-1548	144	57	,	,	PUNCT
ijtc-1548	144	58	2021	2021	NUM
ijtc-1548	144	59	)	)	PUNCT
ijtc-1548	144	60	.	.	PUNCT
ijtc-1548	145	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1548	145	2	assessing	assess	VERB
ijtc-1548	145	3	impression	impression	NOUN
ijtc-1548	145	4	management	management	NOUN
ijtc-1548	145	5	in	in	ADP
ijtc-1548	145	6	south	south	ADJ
ijtc-1548	145	7	african	african	ADJ
ijtc-1548	145	8	district	district	NOUN
ijtc-1548	145	9	municipalities	municipality	NOUN
ijtc-1548	145	10	’	'	PUNCT
ijtc-1548	145	11	annual	annual	ADJ
ijtc-1548	145	12	reports	report	NOUN
ijtc-1548	145	13	:	:	PUNCT
ijtc-1548	145	14	a	a	DET
ijtc-1548	145	15	textual	textual	ADJ
ijtc-1548	145	16	characteristics	characteristic	NOUN
ijtc-1548	145	17	analysis	analysis	NOUN
ijtc-1548	145	18	of	of	ADP
ijtc-1548	145	19	mayor	mayor	NOUN
ijtc-1548	145	20	’s	’s	PART
ijtc-1548	145	21	foreword	foreword	PROPN
ijtc-1548	145	22	phesa	phesa	NOUN
ijtc-1548	145	23	and	and	CCONJ
ijtc-1548	145	24	mgoyana	mgoyana	NOUN
ijtc-1548	145	25	9	9	NUM
ijtc-1548	145	26	|	|	ADV
ijtc-1548	145	27	ilomata	ilomata	PROPN
ijtc-1548	145	28	international	international	ADJ
ijtc-1548	145	29	journal	journal	NOUN
ijtc-1548	145	30	of	of	ADP
ijtc-1548	145	31	tax	tax	PROPN
ijtc-1548	145	32	&	&	CCONJ
ijtc-1548	145	33	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	145	34	use	use	NOUN
ijtc-1548	145	35	of	of	ADP
ijtc-1548	145	36	passive	passive	ADJ
ijtc-1548	145	37	voice	voice	NOUN
ijtc-1548	145	38	use	use	NOUN
ijtc-1548	145	39	of	of	ADP
ijtc-1548	145	40	passive	passive	ADJ
ijtc-1548	145	41	voice	voice	NOUN
ijtc-1548	145	42	refers	refer	VERB
ijtc-1548	145	43	to	to	ADP
ijtc-1548	145	44	a	a	DET
ijtc-1548	145	45	purposeful	purposeful	ADJ
ijtc-1548	145	46	or	or	CCONJ
ijtc-1548	145	47	intentional	intentional	ADJ
ijtc-1548	145	48	selection	selection	NOUN
ijtc-1548	145	49	of	of	ADP
ijtc-1548	145	50	use	use	NOUN
ijtc-1548	145	51	of	of	ADP
ijtc-1548	145	52	sentences	sentence	NOUN
ijtc-1548	145	53	in	in	ADP
ijtc-1548	145	54	passive	passive	ADJ
ijtc-1548	145	55	form	form	NOUN
ijtc-1548	145	56	,	,	PUNCT
ijtc-1548	145	57	contrary	contrary	ADV
ijtc-1548	145	58	to	to	ADP
ijtc-1548	145	59	active	active	ADJ
ijtc-1548	145	60	voice	voice	NOUN
ijtc-1548	145	61	,	,	PUNCT
ijtc-1548	145	62	leading	lead	VERB
ijtc-1548	145	63	to	to	ADP
ijtc-1548	145	64	massive	massive	ADJ
ijtc-1548	145	65	ambiguity	ambiguity	NOUN
ijtc-1548	145	66	to	to	ADP
ijtc-1548	145	67	the	the	DET
ijtc-1548	145	68	reader	reader	NOUN
ijtc-1548	145	69	.	.	PUNCT
ijtc-1548	146	1	this	this	DET
ijtc-1548	146	2	ambiguity	ambiguity	NOUN
ijtc-1548	146	3	seems	seem	VERB
ijtc-1548	146	4	to	to	PART
ijtc-1548	146	5	be	be	AUX
ijtc-1548	146	6	planned	plan	VERB
ijtc-1548	146	7	to	to	PART
ijtc-1548	146	8	influence	influence	VERB
ijtc-1548	146	9	the	the	DET
ijtc-1548	146	10	decisions	decision	NOUN
ijtc-1548	146	11	of	of	ADP
ijtc-1548	146	12	the	the	DET
ijtc-1548	146	13	reader	reader	NOUN
ijtc-1548	146	14	.	.	PUNCT
ijtc-1548	147	1	in	in	ADP
ijtc-1548	147	2	employing	employ	VERB
ijtc-1548	147	3	this	this	DET
ijtc-1548	147	4	textual	textual	ADJ
ijtc-1548	147	5	characteristic	characteristic	NOUN
ijtc-1548	147	6	,	,	PUNCT
ijtc-1548	147	7	a	a	DET
ijtc-1548	147	8	correlation	correlation	NOUN
ijtc-1548	147	9	between	between	ADP
ijtc-1548	147	10	performing	perform	VERB
ijtc-1548	147	11	and	and	CCONJ
ijtc-1548	147	12	non	non	ADJ
ijtc-1548	147	13	-	-	ADJ
ijtc-1548	147	14	performing	perform	VERB
ijtc-1548	147	15	district	district	NOUN
ijtc-1548	147	16	municipalities	municipality	NOUN
ijtc-1548	147	17	is	be	AUX
ijtc-1548	147	18	established	establish	VERB
ijtc-1548	147	19	(	(	PUNCT
ijtc-1548	147	20	moola	moola	PROPN
ijtc-1548	147	21	,	,	PUNCT
ijtc-1548	147	22	2016	2016	NUM
ijtc-1548	147	23	;	;	PUNCT
ijtc-1548	147	24	yasseen	yasseen	PROPN
ijtc-1548	147	25	et	et	PROPN
ijtc-1548	147	26	al	al	PROPN
ijtc-1548	147	27	.	.	PROPN
ijtc-1548	147	28	,	,	PUNCT
ijtc-1548	147	29	2017	2017	NUM
ijtc-1548	147	30	)	)	PUNCT
ijtc-1548	147	31	.	.	PUNCT
ijtc-1548	148	1	use	use	NOUN
ijtc-1548	148	2	of	of	ADP
ijtc-1548	148	3	personal	personal	ADJ
ijtc-1548	148	4	reference	reference	NOUN
ijtc-1548	148	5	personal	personal	ADJ
ijtc-1548	148	6	reference	reference	NOUN
ijtc-1548	148	7	use	use	NOUN
ijtc-1548	148	8	includes	include	VERB
ijtc-1548	148	9	the	the	DET
ijtc-1548	148	10	use	use	NOUN
ijtc-1548	148	11	of	of	ADP
ijtc-1548	148	12	“	"	PUNCT
ijtc-1548	148	13	i	i	PROPN
ijtc-1548	148	14	”	"	PUNCT
ijtc-1548	148	15	,	,	PUNCT
ijtc-1548	148	16	“	"	PUNCT
ijtc-1548	148	17	me	i	PRON
ijtc-1548	148	18	”	"	PUNCT
ijtc-1548	148	19	,	,	PUNCT
ijtc-1548	148	20	“	"	PUNCT
ijtc-1548	148	21	my	my	PRON
ijtc-1548	148	22	”	"	PUNCT
ijtc-1548	148	23	,	,	PUNCT
ijtc-1548	148	24	“	"	PUNCT
ijtc-1548	148	25	our	our	PRON
ijtc-1548	148	26	”	"	PUNCT
ijtc-1548	148	27	,	,	PUNCT
ijtc-1548	148	28	“	"	PUNCT
ijtc-1548	148	29	us	us	PROPN
ijtc-1548	148	30	”	"	PUNCT
ijtc-1548	148	31	,	,	PUNCT
ijtc-1548	148	32	and	and	CCONJ
ijtc-1548	148	33	“	"	PUNCT
ijtc-1548	148	34	we	we	PRON
ijtc-1548	148	35	”	"	PUNCT
ijtc-1548	148	36	.	.	PUNCT
ijtc-1548	149	1	a	a	DET
ijtc-1548	149	2	study	study	NOUN
ijtc-1548	149	3	by	by	ADP
ijtc-1548	149	4	yasseen	yasseen	PROPN
ijtc-1548	149	5	et	et	PROPN
ijtc-1548	149	6	al	al	PROPN
ijtc-1548	149	7	.	.	PROPN
ijtc-1548	149	8	(	(	PUNCT
ijtc-1548	149	9	2017	2017	NUM
ijtc-1548	149	10	)	)	PUNCT
ijtc-1548	149	11	has	have	AUX
ijtc-1548	149	12	revealed	reveal	VERB
ijtc-1548	149	13	that	that	SCONJ
ijtc-1548	149	14	there	there	PRON
ijtc-1548	149	15	is	be	VERB
ijtc-1548	149	16	no	no	DET
ijtc-1548	149	17	correlation	correlation	NOUN
ijtc-1548	149	18	between	between	ADP
ijtc-1548	149	19	companies	company	NOUN
ijtc-1548	149	20	that	that	PRON
ijtc-1548	149	21	made	make	VERB
ijtc-1548	149	22	profits	profit	NOUN
ijtc-1548	149	23	and	and	CCONJ
ijtc-1548	149	24	those	those	PRON
ijtc-1548	149	25	that	that	PRON
ijtc-1548	149	26	did	do	AUX
ijtc-1548	149	27	not	not	PART
ijtc-1548	149	28	make	make	VERB
ijtc-1548	149	29	profit	profit	NOUN
ijtc-1548	149	30	in	in	ADP
ijtc-1548	149	31	relation	relation	NOUN
ijtc-1548	149	32	to	to	ADP
ijtc-1548	149	33	the	the	DET
ijtc-1548	149	34	personal	personal	ADJ
ijtc-1548	149	35	reference	reference	NOUN
ijtc-1548	149	36	use	use	NOUN
ijtc-1548	149	37	.	.	PUNCT
ijtc-1548	150	1	however	however	ADV
ijtc-1548	150	2	,	,	PUNCT
ijtc-1548	150	3	phesa	phesa	NOUN
ijtc-1548	150	4	(	(	PUNCT
ijtc-1548	150	5	2021	2021	NUM
ijtc-1548	150	6	)	)	PUNCT
ijtc-1548	150	7	concluded	conclude	VERB
ijtc-1548	150	8	that	that	SCONJ
ijtc-1548	150	9	companies	company	NOUN
ijtc-1548	150	10	that	that	PRON
ijtc-1548	150	11	are	be	AUX
ijtc-1548	150	12	not	not	PART
ijtc-1548	150	13	profitable	profitable	ADJ
ijtc-1548	150	14	used	use	VERB
ijtc-1548	150	15	personal	personal	ADJ
ijtc-1548	150	16	reference	reference	NOUN
ijtc-1548	150	17	more	more	ADJ
ijtc-1548	150	18	than	than	ADP
ijtc-1548	150	19	companies	company	NOUN
ijtc-1548	150	20	that	that	PRON
ijtc-1548	150	21	are	be	AUX
ijtc-1548	150	22	profitable	profitable	ADJ
ijtc-1548	150	23	.	.	PUNCT
ijtc-1548	151	1	in	in	ADP
ijtc-1548	151	2	the	the	DET
ijtc-1548	151	3	current	current	ADJ
ijtc-1548	151	4	study	study	NOUN
ijtc-1548	151	5	,	,	PUNCT
ijtc-1548	151	6	use	use	NOUN
ijtc-1548	151	7	of	of	ADP
ijtc-1548	151	8	personal	personal	ADJ
ijtc-1548	151	9	reference	reference	NOUN
ijtc-1548	151	10	was	be	AUX
ijtc-1548	151	11	evaluated	evaluate	VERB
ijtc-1548	151	12	on	on	ADP
ijtc-1548	151	13	the	the	DET
ijtc-1548	151	14	mayor	mayor	NOUN
ijtc-1548	151	15	’s	’s	PART
ijtc-1548	151	16	foreword	foreword	NOUN
ijtc-1548	151	17	in	in	ADP
ijtc-1548	151	18	district	district	NOUN
ijtc-1548	151	19	municipalities	municipality	NOUN
ijtc-1548	151	20	in	in	ADP
ijtc-1548	151	21	south	south	PROPN
ijtc-1548	151	22	africa	africa	PROPN
ijtc-1548	151	23	.	.	PUNCT
ijtc-1548	152	1	method	method	PROPN
ijtc-1548	152	2	research	research	NOUN
ijtc-1548	152	3	strategy	strategy	NOUN
ijtc-1548	152	4	this	this	DET
ijtc-1548	152	5	paper	paper	NOUN
ijtc-1548	152	6	followed	follow	VERB
ijtc-1548	152	7	the	the	DET
ijtc-1548	152	8	quantitative	quantitative	ADJ
ijtc-1548	152	9	research	research	NOUN
ijtc-1548	152	10	method	method	NOUN
ijtc-1548	152	11	.	.	PUNCT
ijtc-1548	153	1	statistical	statistical	ADJ
ijtc-1548	153	2	methods	method	NOUN
ijtc-1548	153	3	were	be	AUX
ijtc-1548	153	4	used	use	VERB
ijtc-1548	153	5	to	to	PART
ijtc-1548	153	6	bring	bring	VERB
ijtc-1548	153	7	about	about	ADP
ijtc-1548	153	8	the	the	DET
ijtc-1548	153	9	results	result	NOUN
ijtc-1548	153	10	on	on	ADP
ijtc-1548	153	11	tactics	tactic	NOUN
ijtc-1548	153	12	of	of	ADP
ijtc-1548	153	13	impression	impression	NOUN
ijtc-1548	153	14	management	management	NOUN
ijtc-1548	153	15	used	use	VERB
ijtc-1548	153	16	on	on	ADP
ijtc-1548	153	17	the	the	DET
ijtc-1548	153	18	district	district	NOUN
ijtc-1548	153	19	municipalities	municipality	NOUN
ijtc-1548	153	20	annual	annual	ADJ
ijtc-1548	153	21	reports	report	NOUN
ijtc-1548	153	22	in	in	ADP
ijtc-1548	153	23	south	south	PROPN
ijtc-1548	153	24	africa	africa	PROPN
ijtc-1548	153	25	,	,	PUNCT
ijtc-1548	153	26	specifically	specifically	ADV
ijtc-1548	153	27	on	on	ADP
ijtc-1548	153	28	the	the	DET
ijtc-1548	153	29	mayor	mayor	NOUN
ijtc-1548	153	30	’s	’s	PART
ijtc-1548	153	31	foreword	foreword	PROPN
ijtc-1548	153	32	.	.	PUNCT
ijtc-1548	154	1	quantitative	quantitative	ADJ
ijtc-1548	154	2	content	content	NOUN
ijtc-1548	154	3	analysis	analysis	NOUN
ijtc-1548	154	4	was	be	AUX
ijtc-1548	154	5	used	use	VERB
ijtc-1548	154	6	to	to	PART
ijtc-1548	154	7	examine	examine	VERB
ijtc-1548	154	8	whether	whether	SCONJ
ijtc-1548	154	9	district	district	NOUN
ijtc-1548	154	10	municipality	municipality	NOUN
ijtc-1548	154	11	’s	’s	PART
ijtc-1548	154	12	performance	performance	NOUN
ijtc-1548	154	13	is	be	AUX
ijtc-1548	154	14	in	in	ADP
ijtc-1548	154	15	line	line	NOUN
ijtc-1548	154	16	with	with	ADP
ijtc-1548	154	17	the	the	DET
ijtc-1548	154	18	positive	positive	ADJ
ijtc-1548	154	19	or	or	CCONJ
ijtc-1548	154	20	negative	negative	ADJ
ijtc-1548	154	21	attribution	attribution	NOUN
ijtc-1548	154	22	to	to	ADP
ijtc-1548	154	23	the	the	DET
ijtc-1548	154	24	municipality	municipality	NOUN
ijtc-1548	154	25	.	.	PUNCT
ijtc-1548	155	1	the	the	DET
ijtc-1548	155	2	mayor	mayor	NOUN
ijtc-1548	155	3	’s	’s	PART
ijtc-1548	155	4	foreword	foreword	NOUN
ijtc-1548	155	5	was	be	AUX
ijtc-1548	155	6	scrutinised	scrutinise	VERB
ijtc-1548	155	7	to	to	PART
ijtc-1548	155	8	unearth	unearth	VERB
ijtc-1548	155	9	its	its	PRON
ijtc-1548	155	10	characteristics	characteristic	NOUN
ijtc-1548	155	11	in	in	ADP
ijtc-1548	155	12	both	both	CCONJ
ijtc-1548	155	13	the	the	DET
ijtc-1548	155	14	performing	perform	VERB
ijtc-1548	155	15	and	and	CCONJ
ijtc-1548	155	16	non	non	ADJ
ijtc-1548	155	17	-	-	ADJ
ijtc-1548	155	18	performing	perform	VERB
ijtc-1548	155	19	district	district	NOUN
ijtc-1548	155	20	municipalities	municipality	NOUN
ijtc-1548	155	21	in	in	ADP
ijtc-1548	155	22	south	south	PROPN
ijtc-1548	155	23	africa	africa	PROPN
ijtc-1548	155	24	.	.	PUNCT
ijtc-1548	156	1	computerassisted	computerassiste	VERB
ijtc-1548	156	2	data	datum	NOUN
ijtc-1548	156	3	methods	method	NOUN
ijtc-1548	156	4	were	be	AUX
ijtc-1548	156	5	used	use	VERB
ijtc-1548	156	6	.	.	PUNCT
ijtc-1548	157	1	data	datum	NOUN
ijtc-1548	157	2	type	type	NOUN
ijtc-1548	157	3	and	and	CCONJ
ijtc-1548	157	4	sources	source	NOUN
ijtc-1548	157	5	the	the	DET
ijtc-1548	157	6	paper	paper	NOUN
ijtc-1548	157	7	used	use	VERB
ijtc-1548	157	8	secondary	secondary	ADJ
ijtc-1548	157	9	data	datum	NOUN
ijtc-1548	157	10	.	.	PUNCT
ijtc-1548	158	1	annual	annual	ADJ
ijtc-1548	158	2	reports	report	NOUN
ijtc-1548	158	3	for	for	ADP
ijtc-1548	158	4	the	the	DET
ijtc-1548	158	5	2021/2022	2021/2022	NUM
ijtc-1548	158	6	financial	financial	ADJ
ijtc-1548	158	7	period	period	NOUN
ijtc-1548	158	8	of	of	ADP
ijtc-1548	158	9	south	south	ADJ
ijtc-1548	158	10	african	african	ADJ
ijtc-1548	158	11	district	district	NOUN
ijtc-1548	158	12	municipalities	municipality	NOUN
ijtc-1548	158	13	were	be	AUX
ijtc-1548	158	14	used	use	VERB
ijtc-1548	158	15	,	,	PUNCT
ijtc-1548	158	16	and	and	CCONJ
ijtc-1548	158	17	they	they	PRON
ijtc-1548	158	18	contained	contain	VERB
ijtc-1548	158	19	the	the	DET
ijtc-1548	158	20	mayor	mayor	NOUN
ijtc-1548	158	21	’s	’s	PART
ijtc-1548	158	22	foreword	foreword	NOUN
ijtc-1548	158	23	and	and	CCONJ
ijtc-1548	158	24	the	the	DET
ijtc-1548	158	25	audit	audit	NOUN
ijtc-1548	158	26	outcomes	outcome	NOUN
ijtc-1548	158	27	amongst	amongst	ADP
ijtc-1548	158	28	other	other	ADJ
ijtc-1548	158	29	details	detail	NOUN
ijtc-1548	158	30	which	which	PRON
ijtc-1548	158	31	were	be	AUX
ijtc-1548	158	32	extracted	extract	VERB
ijtc-1548	158	33	from	from	ADP
ijtc-1548	158	34	the	the	DET
ijtc-1548	158	35	websites	website	NOUN
ijtc-1548	158	36	of	of	ADP
ijtc-1548	158	37	the	the	DET
ijtc-1548	158	38	municipalities	municipality	NOUN
ijtc-1548	158	39	.	.	PUNCT
ijtc-1548	159	1	to	to	PART
ijtc-1548	159	2	ensure	ensure	VERB
ijtc-1548	159	3	that	that	SCONJ
ijtc-1548	159	4	the	the	DET
ijtc-1548	159	5	study	study	NOUN
ijtc-1548	159	6	is	be	AUX
ijtc-1548	159	7	contemporary	contemporary	ADJ
ijtc-1548	159	8	,	,	PUNCT
ijtc-1548	159	9	the	the	DET
ijtc-1548	159	10	2021/2022	2021/2022	NUM
ijtc-1548	159	11	financial	financial	ADJ
ijtc-1548	159	12	year	year	NOUN
ijtc-1548	159	13	was	be	AUX
ijtc-1548	159	14	used	use	VERB
ijtc-1548	159	15	.	.	PUNCT
ijtc-1548	160	1	the	the	DET
ijtc-1548	160	2	2021/2022	2021/2022	PROPN
ijtc-1548	160	3	municipal	municipal	ADJ
ijtc-1548	160	4	financial	financial	ADJ
ijtc-1548	160	5	period	period	NOUN
ijtc-1548	160	6	is	be	AUX
ijtc-1548	160	7	from	from	ADP
ijtc-1548	160	8	1	1	NUM
ijtc-1548	160	9	-	-	SYM
ijtc-1548	160	10	07	07	NUM
ijtc-1548	160	11	-	-	PUNCT
ijtc-1548	160	12	2021	2021	NUM
ijtc-1548	160	13	to	to	ADP
ijtc-1548	160	14	30	30	NUM
ijtc-1548	160	15	-	-	SYM
ijtc-1548	160	16	06	06	NUM
ijtc-1548	160	17	-	-	PUNCT
ijtc-1548	160	18	2022	2022	NUM
ijtc-1548	160	19	for	for	ADP
ijtc-1548	160	20	all	all	DET
ijtc-1548	160	21	the	the	DET
ijtc-1548	160	22	municipalities	municipality	NOUN
ijtc-1548	160	23	in	in	ADP
ijtc-1548	160	24	south	south	PROPN
ijtc-1548	160	25	africa	africa	PROPN
ijtc-1548	160	26	.	.	PUNCT
ijtc-1548	161	1	audit	audit	NOUN
ijtc-1548	161	2	outcomes	outcome	NOUN
ijtc-1548	161	3	were	be	AUX
ijtc-1548	161	4	extracted	extract	VERB
ijtc-1548	161	5	from	from	ADP
ijtc-1548	161	6	2022	2022	NUM
ijtc-1548	161	7	general	general	ADJ
ijtc-1548	161	8	report	report	NOUN
ijtc-1548	161	9	for	for	ADP
ijtc-1548	161	10	municipalities	municipality	NOUN
ijtc-1548	161	11	which	which	PRON
ijtc-1548	161	12	is	be	AUX
ijtc-1548	161	13	found	find	VERB
ijtc-1548	161	14	in	in	ADP
ijtc-1548	161	15	the	the	DET
ijtc-1548	161	16	auditor	auditor	NOUN
ijtc-1548	161	17	general	general	PROPN
ijtc-1548	161	18	south	south	PROPN
ijtc-1548	161	19	africa	africa	PROPN
ijtc-1548	161	20	website	website	PROPN
ijtc-1548	161	21	.	.	PUNCT
ijtc-1548	162	1	annual	annual	ADJ
ijtc-1548	162	2	reports	report	NOUN
ijtc-1548	162	3	of	of	ADP
ijtc-1548	162	4	district	district	NOUN
ijtc-1548	162	5	municipalities	municipality	NOUN
ijtc-1548	162	6	in	in	ADP
ijtc-1548	162	7	south	south	PROPN
ijtc-1548	162	8	africa	africa	PROPN
ijtc-1548	162	9	for	for	ADP
ijtc-1548	162	10	the	the	DET
ijtc-1548	162	11	2021/2022	2021/2022	NUM
ijtc-1548	162	12	financial	financial	ADJ
ijtc-1548	162	13	period	period	NOUN
ijtc-1548	162	14	were	be	AUX
ijtc-1548	162	15	extracted	extract	VERB
ijtc-1548	162	16	from	from	ADP
ijtc-1548	162	17	the	the	DET
ijtc-1548	162	18	municipal	municipal	ADJ
ijtc-1548	162	19	websites	website	NOUN
ijtc-1548	162	20	with	with	ADP
ijtc-1548	162	21	the	the	DET
ijtc-1548	162	22	mayor	mayor	NOUN
ijtc-1548	162	23	’s	’s	PART
ijtc-1548	162	24	statement	statement	NOUN
ijtc-1548	162	25	to	to	PART
ijtc-1548	162	26	test	test	VERB
ijtc-1548	162	27	the	the	DET
ijtc-1548	162	28	variables	variable	NOUN
ijtc-1548	162	29	together	together	ADV
ijtc-1548	162	30	with	with	ADP
ijtc-1548	162	31	the	the	DET
ijtc-1548	162	32	audit	audit	NOUN
ijtc-1548	162	33	outcomes	outcome	NOUN
ijtc-1548	162	34	to	to	PART
ijtc-1548	162	35	identify	identify	VERB
ijtc-1548	162	36	both	both	PRON
ijtc-1548	162	37	performing	perform	VERB
ijtc-1548	162	38	and	and	CCONJ
ijtc-1548	162	39	non	non	ADJ
ijtc-1548	162	40	-	-	ADJ
ijtc-1548	162	41	performing	perform	VERB
ijtc-1548	162	42	district	district	NOUN
ijtc-1548	162	43	municipalities	municipality	NOUN
ijtc-1548	162	44	in	in	ADP
ijtc-1548	162	45	terms	term	NOUN
ijtc-1548	162	46	of	of	ADP
ijtc-1548	162	47	audit	audit	NOUN
ijtc-1548	162	48	performance	performance	NOUN
ijtc-1548	162	49	.	.	PUNCT
ijtc-1548	163	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1548	163	2	assessing	assess	VERB
ijtc-1548	163	3	impression	impression	NOUN
ijtc-1548	163	4	management	management	NOUN
ijtc-1548	163	5	in	in	ADP
ijtc-1548	163	6	south	south	ADJ
ijtc-1548	163	7	african	african	ADJ
ijtc-1548	163	8	district	district	NOUN
ijtc-1548	163	9	municipalities	municipality	NOUN
ijtc-1548	163	10	’	'	PUNCT
ijtc-1548	163	11	annual	annual	ADJ
ijtc-1548	163	12	reports	report	NOUN
ijtc-1548	163	13	:	:	PUNCT
ijtc-1548	163	14	a	a	DET
ijtc-1548	163	15	textual	textual	ADJ
ijtc-1548	163	16	characteristics	characteristic	NOUN
ijtc-1548	163	17	analysis	analysis	NOUN
ijtc-1548	163	18	of	of	ADP
ijtc-1548	163	19	mayor	mayor	NOUN
ijtc-1548	163	20	’s	’s	PART
ijtc-1548	163	21	foreword	foreword	PROPN
ijtc-1548	163	22	phesa	phesa	NOUN
ijtc-1548	163	23	and	and	CCONJ
ijtc-1548	163	24	mgoyana	mgoyana	PROPN
ijtc-1548	163	25	10	10	NUM
ijtc-1548	163	26	|	|	ADV
ijtc-1548	163	27	ilomata	ilomata	PROPN
ijtc-1548	163	28	international	international	ADJ
ijtc-1548	163	29	journal	journal	NOUN
ijtc-1548	163	30	of	of	ADP
ijtc-1548	163	31	tax	tax	PROPN
ijtc-1548	163	32	&	&	CCONJ
ijtc-1548	163	33	accounting	account	VERB
ijtc-1548	163	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1548	163	35	population	population	NOUN
ijtc-1548	163	36	and	and	CCONJ
ijtc-1548	163	37	sampling	sample	VERB
ijtc-1548	163	38	the	the	DET
ijtc-1548	163	39	population	population	NOUN
ijtc-1548	163	40	of	of	ADP
ijtc-1548	163	41	the	the	DET
ijtc-1548	163	42	study	study	NOUN
ijtc-1548	163	43	was	be	AUX
ijtc-1548	163	44	44	44	NUM
ijtc-1548	163	45	south	south	ADJ
ijtc-1548	163	46	african	african	ADJ
ijtc-1548	163	47	district	district	NOUN
ijtc-1548	163	48	municipalities	municipality	NOUN
ijtc-1548	163	49	.	.	PUNCT
ijtc-1548	164	1	out	out	ADP
ijtc-1548	164	2	of	of	ADP
ijtc-1548	164	3	the	the	DET
ijtc-1548	164	4	44	44	NUM
ijtc-1548	164	5	district	district	NOUN
ijtc-1548	164	6	municipalities	municipality	NOUN
ijtc-1548	164	7	,	,	PUNCT
ijtc-1548	164	8	two	two	NUM
ijtc-1548	164	9	had	have	VERB
ijtc-1548	164	10	no	no	DET
ijtc-1548	164	11	audit	audit	NOUN
ijtc-1548	164	12	outcomes	outcome	NOUN
ijtc-1548	164	13	as	as	SCONJ
ijtc-1548	164	14	their	their	PRON
ijtc-1548	164	15	audits	audits	NOUN
ijtc-1548	164	16	were	be	AUX
ijtc-1548	164	17	not	not	PART
ijtc-1548	164	18	finalised	finalise	VERB
ijtc-1548	164	19	when	when	SCONJ
ijtc-1548	164	20	the	the	DET
ijtc-1548	164	21	general	general	ADJ
ijtc-1548	164	22	report	report	NOUN
ijtc-1548	164	23	was	be	AUX
ijtc-1548	164	24	issued	issue	VERB
ijtc-1548	164	25	;	;	PUNCT
ijtc-1548	164	26	therefore	therefore	ADV
ijtc-1548	164	27	,	,	PUNCT
ijtc-1548	164	28	do	do	AUX
ijtc-1548	164	29	not	not	PART
ijtc-1548	164	30	have	have	VERB
ijtc-1548	164	31	an	an	DET
ijtc-1548	164	32	annual	annual	ADJ
ijtc-1548	164	33	report	report	NOUN
ijtc-1548	164	34	for	for	ADP
ijtc-1548	164	35	2022	2022	NUM
ijtc-1548	164	36	and	and	CCONJ
ijtc-1548	164	37	,	,	PUNCT
ijtc-1548	164	38	as	as	SCONJ
ijtc-1548	164	39	such	such	ADJ
ijtc-1548	164	40	can	can	AUX
ijtc-1548	164	41	not	not	PART
ijtc-1548	164	42	be	be	AUX
ijtc-1548	164	43	part	part	NOUN
ijtc-1548	164	44	of	of	ADP
ijtc-1548	164	45	the	the	DET
ijtc-1548	164	46	analysis	analysis	NOUN
ijtc-1548	164	47	.	.	PUNCT
ijtc-1548	165	1	annual	annual	ADJ
ijtc-1548	165	2	reports	report	NOUN
ijtc-1548	165	3	of	of	ADP
ijtc-1548	165	4	the	the	DET
ijtc-1548	165	5	eight	eight	NUM
ijtc-1548	165	6	municipalities	municipality	NOUN
ijtc-1548	165	7	were	be	AUX
ijtc-1548	165	8	not	not	PART
ijtc-1548	165	9	found	find	VERB
ijtc-1548	165	10	in	in	ADP
ijtc-1548	165	11	their	their	PRON
ijtc-1548	165	12	websites	website	NOUN
ijtc-1548	165	13	.	.	PUNCT
ijtc-1548	166	1	the	the	DET
ijtc-1548	166	2	request	request	NOUN
ijtc-1548	166	3	of	of	ADP
ijtc-1548	166	4	their	their	PRON
ijtc-1548	166	5	annual	annual	ADJ
ijtc-1548	166	6	reports	report	NOUN
ijtc-1548	166	7	was	be	AUX
ijtc-1548	166	8	done	do	VERB
ijtc-1548	166	9	;	;	PUNCT
ijtc-1548	166	10	however	however	ADV
ijtc-1548	166	11	,	,	PUNCT
ijtc-1548	166	12	it	it	PRON
ijtc-1548	166	13	was	be	AUX
ijtc-1548	166	14	also	also	ADV
ijtc-1548	166	15	not	not	PART
ijtc-1548	166	16	successful	successful	ADJ
ijtc-1548	166	17	.	.	PUNCT
ijtc-1548	167	1	therefore	therefore	ADV
ijtc-1548	167	2	,	,	PUNCT
ijtc-1548	167	3	the	the	DET
ijtc-1548	167	4	researcher	researcher	NOUN
ijtc-1548	167	5	could	could	AUX
ijtc-1548	167	6	not	not	PART
ijtc-1548	167	7	get	get	VERB
ijtc-1548	167	8	the	the	DET
ijtc-1548	167	9	mayors	mayor	NOUN
ijtc-1548	167	10	’	’	PART
ijtc-1548	167	11	forewords	foreword	NOUN
ijtc-1548	167	12	,	,	PUNCT
ijtc-1548	167	13	and	and	CCONJ
ijtc-1548	167	14	they	they	PRON
ijtc-1548	167	15	could	could	AUX
ijtc-1548	167	16	thus	thus	ADV
ijtc-1548	167	17	not	not	PART
ijtc-1548	167	18	form	form	VERB
ijtc-1548	167	19	part	part	NOUN
ijtc-1548	167	20	of	of	ADP
ijtc-1548	167	21	this	this	DET
ijtc-1548	167	22	analysis	analysis	NOUN
ijtc-1548	167	23	.	.	PUNCT
ijtc-1548	168	1	there	there	PRON
ijtc-1548	168	2	were	be	VERB
ijtc-1548	168	3	34	34	NUM
ijtc-1548	168	4	district	district	NOUN
ijtc-1548	168	5	municipalities	municipality	NOUN
ijtc-1548	168	6	that	that	SCONJ
ijtc-1548	168	7	that	that	PRON
ijtc-1548	168	8	were	be	AUX
ijtc-1548	168	9	eventually	eventually	ADV
ijtc-1548	168	10	subject	subject	ADJ
ijtc-1548	168	11	of	of	ADP
ijtc-1548	168	12	the	the	DET
ijtc-1548	168	13	study	study	NOUN
ijtc-1548	168	14	.	.	PUNCT
ijtc-1548	169	1	classification	classification	NOUN
ijtc-1548	169	2	of	of	ADP
ijtc-1548	169	3	performing	perform	VERB
ijtc-1548	169	4	and	and	CCONJ
ijtc-1548	169	5	non	non	ADJ
ijtc-1548	169	6	-	-	ADJ
ijtc-1548	169	7	performing	perform	VERB
ijtc-1548	169	8	district	district	NOUN
ijtc-1548	169	9	municipalities	municipality	NOUN
ijtc-1548	169	10	this	this	DET
ijtc-1548	169	11	paper	paper	NOUN
ijtc-1548	169	12	used	use	VERB
ijtc-1548	169	13	audit	audit	NOUN
ijtc-1548	169	14	performance	performance	NOUN
ijtc-1548	169	15	to	to	PART
ijtc-1548	169	16	classify	classify	VERB
ijtc-1548	169	17	performing	perform	VERB
ijtc-1548	169	18	and	and	CCONJ
ijtc-1548	169	19	non	non	ADJ
ijtc-1548	169	20	-	-	ADJ
ijtc-1548	169	21	performing	perform	VERB
ijtc-1548	169	22	district	district	NOUN
ijtc-1548	169	23	municipalities	municipality	NOUN
ijtc-1548	169	24	.	.	PUNCT
ijtc-1548	170	1	in	in	ADP
ijtc-1548	170	2	local	local	ADJ
ijtc-1548	170	3	government	government	NOUN
ijtc-1548	170	4	,	,	PUNCT
ijtc-1548	170	5	stakeholders	stakeholder	NOUN
ijtc-1548	170	6	are	be	AUX
ijtc-1548	170	7	concerned	concerned	ADJ
ijtc-1548	170	8	about	about	ADP
ijtc-1548	170	9	delivery	delivery	NOUN
ijtc-1548	170	10	of	of	ADP
ijtc-1548	170	11	quality	quality	NOUN
ijtc-1548	170	12	services	service	NOUN
ijtc-1548	170	13	which	which	PRON
ijtc-1548	170	14	is	be	AUX
ijtc-1548	170	15	in	in	ADP
ijtc-1548	170	16	line	line	NOUN
ijtc-1548	170	17	with	with	ADP
ijtc-1548	170	18	the	the	DET
ijtc-1548	170	19	municipality	municipality	NOUN
ijtc-1548	170	20	’s	’s	PART
ijtc-1548	170	21	mandate	mandate	NOUN
ijtc-1548	170	22	unlike	unlike	ADP
ijtc-1548	170	23	profitability	profitability	NOUN
ijtc-1548	170	24	which	which	PRON
ijtc-1548	170	25	is	be	AUX
ijtc-1548	170	26	the	the	DET
ijtc-1548	170	27	case	case	NOUN
ijtc-1548	170	28	with	with	ADP
ijtc-1548	170	29	companies	company	NOUN
ijtc-1548	170	30	.	.	PUNCT
ijtc-1548	171	1	according	accord	VERB
ijtc-1548	171	2	to	to	ADP
ijtc-1548	171	3	mamogale	mamogale	NOUN
ijtc-1548	171	4	(	(	PUNCT
ijtc-1548	171	5	2014	2014	NUM
ijtc-1548	171	6	)	)	PUNCT
ijtc-1548	171	7	,	,	PUNCT
ijtc-1548	171	8	stakeholders	stakeholder	NOUN
ijtc-1548	171	9	measure	measure	VERB
ijtc-1548	171	10	the	the	DET
ijtc-1548	171	11	performance	performance	NOUN
ijtc-1548	171	12	of	of	ADP
ijtc-1548	171	13	municipalities	municipality	NOUN
ijtc-1548	171	14	by	by	ADP
ijtc-1548	171	15	audit	audit	NOUN
ijtc-1548	171	16	outcomes	outcome	NOUN
ijtc-1548	171	17	.	.	PUNCT
ijtc-1548	172	1	the	the	DET
ijtc-1548	172	2	performance	performance	NOUN
ijtc-1548	172	3	of	of	ADP
ijtc-1548	172	4	all	all	DET
ijtc-1548	172	5	municipalities	municipality	NOUN
ijtc-1548	172	6	including	include	VERB
ijtc-1548	172	7	the	the	DET
ijtc-1548	172	8	district	district	NOUN
ijtc-1548	172	9	ones	one	NOUN
ijtc-1548	172	10	has	have	VERB
ijtc-1548	172	11	empirical	empirical	ADJ
ijtc-1548	172	12	essence	essence	NOUN
ijtc-1548	172	13	to	to	ADP
ijtc-1548	172	14	public	public	ADJ
ijtc-1548	172	15	service	service	NOUN
ijtc-1548	172	16	delivery	delivery	NOUN
ijtc-1548	172	17	(	(	PUNCT
ijtc-1548	172	18	mamogale	mamogale	NOUN
ijtc-1548	172	19	,	,	PUNCT
ijtc-1548	172	20	2014	2014	NUM
ijtc-1548	172	21	)	)	PUNCT
ijtc-1548	172	22	.	.	PUNCT
ijtc-1548	173	1	clean	clean	ADJ
ijtc-1548	173	2	audit	audit	NOUN
ijtc-1548	173	3	outcomes	outcome	NOUN
ijtc-1548	173	4	are	be	AUX
ijtc-1548	173	5	perceived	perceive	VERB
ijtc-1548	173	6	by	by	ADP
ijtc-1548	173	7	stakeholders	stakeholder	NOUN
ijtc-1548	173	8	as	as	ADP
ijtc-1548	173	9	indicators	indicator	NOUN
ijtc-1548	173	10	of	of	ADP
ijtc-1548	173	11	municipal	municipal	ADJ
ijtc-1548	173	12	effectiveness	effectiveness	NOUN
ijtc-1548	173	13	(	(	PUNCT
ijtc-1548	173	14	craig	craig	PROPN
ijtc-1548	173	15	,	,	PUNCT
ijtc-1548	173	16	2017	2017	NUM
ijtc-1548	173	17	)	)	PUNCT
ijtc-1548	173	18	.	.	PUNCT
ijtc-1548	174	1	seemingly	seemingly	ADV
ijtc-1548	174	2	audit	audit	NOUN
ijtc-1548	174	3	performance	performance	NOUN
ijtc-1548	174	4	is	be	AUX
ijtc-1548	174	5	a	a	DET
ijtc-1548	174	6	measure	measure	NOUN
ijtc-1548	174	7	for	for	ADP
ijtc-1548	174	8	municipal	municipal	ADJ
ijtc-1548	174	9	performance	performance	NOUN
ijtc-1548	174	10	.	.	PUNCT
ijtc-1548	175	1	the	the	DET
ijtc-1548	175	2	specific	specific	ADJ
ijtc-1548	175	3	criterion	criterion	NOUN
ijtc-1548	175	4	below	below	ADV
ijtc-1548	175	5	was	be	AUX
ijtc-1548	175	6	used	use	VERB
ijtc-1548	175	7	to	to	PART
ijtc-1548	175	8	classify	classify	VERB
ijtc-1548	175	9	a	a	DET
ijtc-1548	175	10	performing	performing	NOUN
ijtc-1548	175	11	and	and	CCONJ
ijtc-1548	175	12	non	non	ADJ
ijtc-1548	175	13	-	-	ADJ
ijtc-1548	175	14	performing	perform	VERB
ijtc-1548	175	15	district	district	NOUN
ijtc-1548	175	16	municipality	municipality	NOUN
ijtc-1548	175	17	:	:	PUNCT
ijtc-1548	175	18	•	•	NUM
ijtc-1548	175	19	district	district	NOUN
ijtc-1548	175	20	municipalities	municipality	NOUN
ijtc-1548	175	21	with	with	ADP
ijtc-1548	175	22	clean	clean	ADJ
ijtc-1548	175	23	audit	audit	NOUN
ijtc-1548	175	24	outcomes	outcome	NOUN
ijtc-1548	175	25	were	be	AUX
ijtc-1548	175	26	classified	classify	VERB
ijtc-1548	175	27	as	as	ADP
ijtc-1548	175	28	performing	perform	VERB
ijtc-1548	175	29	and	and	CCONJ
ijtc-1548	175	30	•	•	NUM
ijtc-1548	175	31	district	district	NOUN
ijtc-1548	175	32	municipalities	municipality	NOUN
ijtc-1548	175	33	with	with	ADP
ijtc-1548	175	34	disclaimer	disclaimer	ADJ
ijtc-1548	175	35	audit	audit	NOUN
ijtc-1548	175	36	outcomes	outcome	NOUN
ijtc-1548	175	37	,	,	PUNCT
ijtc-1548	175	38	adverse	adverse	ADJ
ijtc-1548	175	39	audit	audit	NOUN
ijtc-1548	175	40	outcomes	outcome	NOUN
ijtc-1548	175	41	,	,	PUNCT
ijtc-1548	175	42	and	and	CCONJ
ijtc-1548	175	43	qualified	qualified	ADJ
ijtc-1548	175	44	audit	audit	NOUN
ijtc-1548	175	45	outcomes	outcome	NOUN
ijtc-1548	175	46	were	be	AUX
ijtc-1548	175	47	classified	classify	VERB
ijtc-1548	175	48	as	as	ADP
ijtc-1548	175	49	non	non	ADJ
ijtc-1548	175	50	-	-	ADJ
ijtc-1548	175	51	performing	performing	ADJ
ijtc-1548	175	52	.	.	PUNCT
ijtc-1548	176	1	further	further	ADJ
ijtc-1548	176	2	analysis	analysis	NOUN
ijtc-1548	176	3	of	of	ADP
ijtc-1548	176	4	district	district	NOUN
ijtc-1548	176	5	municipalities	municipality	NOUN
ijtc-1548	176	6	with	with	ADP
ijtc-1548	176	7	unqualified	unqualified	ADJ
ijtc-1548	176	8	outcomes	outcome	NOUN
ijtc-1548	176	9	was	be	AUX
ijtc-1548	176	10	done	do	VERB
ijtc-1548	176	11	based	base	VERB
ijtc-1548	176	12	on	on	ADP
ijtc-1548	176	13	whether	whether	SCONJ
ijtc-1548	176	14	they	they	PRON
ijtc-1548	176	15	had	have	AUX
ijtc-1548	176	16	improved	improve	VERB
ijtc-1548	176	17	from	from	ADP
ijtc-1548	176	18	the	the	DET
ijtc-1548	176	19	preceding	precede	VERB
ijtc-1548	176	20	year	year	NOUN
ijtc-1548	176	21	.	.	PUNCT
ijtc-1548	177	1	consequently	consequently	ADV
ijtc-1548	177	2	,	,	PUNCT
ijtc-1548	177	3	district	district	NOUN
ijtc-1548	177	4	municipalities	municipality	NOUN
ijtc-1548	177	5	with	with	ADP
ijtc-1548	177	6	unqualified	unqualified	ADJ
ijtc-1548	177	7	audit	audit	NOUN
ijtc-1548	177	8	outcomes	outcome	NOUN
ijtc-1548	177	9	and	and	CCONJ
ijtc-1548	177	10	have	have	AUX
ijtc-1548	177	11	improved	improve	VERB
ijtc-1548	177	12	from	from	ADP
ijtc-1548	177	13	the	the	DET
ijtc-1548	177	14	preceding	precede	VERB
ijtc-1548	177	15	year	year	NOUN
ijtc-1548	177	16	were	be	AUX
ijtc-1548	177	17	classified	classify	VERB
ijtc-1548	177	18	as	as	ADP
ijtc-1548	177	19	performing	perform	VERB
ijtc-1548	177	20	meanwhile	meanwhile	ADV
ijtc-1548	177	21	those	those	PRON
ijtc-1548	177	22	who	who	PRON
ijtc-1548	177	23	have	have	AUX
ijtc-1548	177	24	not	not	PART
ijtc-1548	177	25	improved	improve	VERB
ijtc-1548	177	26	were	be	AUX
ijtc-1548	177	27	classified	classify	VERB
ijtc-1548	177	28	as	as	ADP
ijtc-1548	177	29	non	non	ADJ
ijtc-1548	177	30	-	-	ADJ
ijtc-1548	177	31	performing	performing	ADJ
ijtc-1548	177	32	.	.	PUNCT
ijtc-1548	178	1	there	there	PRON
ijtc-1548	178	2	were	be	VERB
ijtc-1548	178	3	12	12	NUM
ijtc-1548	178	4	district	district	NOUN
ijtc-1548	178	5	municipalities	municipality	NOUN
ijtc-1548	178	6	with	with	ADP
ijtc-1548	178	7	clean	clean	ADJ
ijtc-1548	178	8	audit	audit	NOUN
ijtc-1548	178	9	outcomes	outcome	NOUN
ijtc-1548	178	10	,	,	PUNCT
ijtc-1548	178	11	and	and	CCONJ
ijtc-1548	178	12	5	5	NUM
ijtc-1548	178	13	with	with	ADP
ijtc-1548	178	14	unqualified	unqualified	ADJ
ijtc-1548	178	15	audit	audit	NOUN
ijtc-1548	178	16	outcomes	outcome	NOUN
ijtc-1548	178	17	and	and	CCONJ
ijtc-1548	178	18	improved	improve	VERB
ijtc-1548	178	19	from	from	ADP
ijtc-1548	178	20	the	the	DET
ijtc-1548	178	21	preceding	precede	VERB
ijtc-1548	178	22	year	year	NOUN
ijtc-1548	178	23	adding	add	VERB
ijtc-1548	178	24	up	up	ADP
ijtc-1548	178	25	to	to	ADP
ijtc-1548	178	26	17	17	NUM
ijtc-1548	178	27	.	.	PUNCT
ijtc-1548	179	1	these	these	PRON
ijtc-1548	179	2	were	be	AUX
ijtc-1548	179	3	classified	classify	VERB
ijtc-1548	179	4	as	as	ADP
ijtc-1548	179	5	performing	perform	VERB
ijtc-1548	179	6	district	district	NOUN
ijtc-1548	179	7	municipalities	municipality	NOUN
ijtc-1548	179	8	as	as	SCONJ
ijtc-1548	179	9	specified	specify	VERB
ijtc-1548	179	10	in	in	ADP
ijtc-1548	179	11	the	the	DET
ijtc-1548	179	12	model	model	NOUN
ijtc-1548	179	13	specification	specification	NOUN
ijtc-1548	179	14	above	above	ADV
ijtc-1548	179	15	.	.	PUNCT
ijtc-1548	180	1	district	district	NOUN
ijtc-1548	180	2	municipalities	municipality	NOUN
ijtc-1548	180	3	with	with	ADP
ijtc-1548	180	4	disclaimer	disclaimer	NOUN
ijtc-1548	180	5	or	or	CCONJ
ijtc-1548	180	6	adverse	adverse	ADJ
ijtc-1548	180	7	or	or	CCONJ
ijtc-1548	180	8	qualified	qualified	ADJ
ijtc-1548	180	9	audit	audit	NOUN
ijtc-1548	180	10	outcomes	outcome	NOUN
ijtc-1548	180	11	were	be	AUX
ijtc-1548	180	12	8	8	NUM
ijtc-1548	180	13	,	,	PUNCT
ijtc-1548	180	14	and	and	CCONJ
ijtc-1548	180	15	there	there	PRON
ijtc-1548	180	16	were	be	VERB
ijtc-1548	180	17	9	9	NUM
ijtc-1548	180	18	district	district	NOUN
ijtc-1548	180	19	municipalities	municipality	NOUN
ijtc-1548	180	20	with	with	ADP
ijtc-1548	180	21	unqualified	unqualified	ADJ
ijtc-1548	180	22	with	with	ADP
ijtc-1548	180	23	findings	finding	NOUN
ijtc-1548	180	24	audit	audit	NOUN
ijtc-1548	180	25	outcomes	outcome	NOUN
ijtc-1548	180	26	and	and	CCONJ
ijtc-1548	180	27	did	do	AUX
ijtc-1548	180	28	not	not	PART
ijtc-1548	180	29	improve	improve	VERB
ijtc-1548	180	30	from	from	ADP
ijtc-1548	180	31	the	the	DET
ijtc-1548	180	32	preceding	precede	VERB
ijtc-1548	180	33	year	year	NOUN
ijtc-1548	180	34	and	and	CCONJ
ijtc-1548	180	35	were	be	AUX
ijtc-1548	180	36	classified	classify	VERB
ijtc-1548	180	37	as	as	ADP
ijtc-1548	180	38	non	non	ADJ
ijtc-1548	180	39	-	-	ADJ
ijtc-1548	180	40	performing	perform	VERB
ijtc-1548	180	41	as	as	ADV
ijtc-1548	180	42	specified	specify	VERB
ijtc-1548	180	43	in	in	ADP
ijtc-1548	180	44	model	model	NOUN
ijtc-1548	180	45	specification	specification	NOUN
ijtc-1548	180	46	.	.	PUNCT
ijtc-1548	181	1	these	these	PRON
ijtc-1548	181	2	also	also	ADV
ijtc-1548	181	3	added	add	VERB
ijtc-1548	181	4	up	up	ADP
ijtc-1548	181	5	to	to	ADP
ijtc-1548	181	6	17	17	NUM
ijtc-1548	181	7	.	.	PUNCT
ijtc-1548	182	1	annexure	annexure	NOUN
ijtc-1548	182	2	of	of	ADP
ijtc-1548	182	3	the	the	DET
ijtc-1548	182	4	general	general	ADJ
ijtc-1548	182	5	report	report	NOUN
ijtc-1548	182	6	from	from	ADP
ijtc-1548	182	7	the	the	DET
ijtc-1548	182	8	auditor	auditor	NOUN
ijtc-1548	182	9	general	general	PROPN
ijtc-1548	182	10	south	south	PROPN
ijtc-1548	182	11	africa	africa	PROPN
ijtc-1548	182	12	’s	’s	PART
ijtc-1548	182	13	website	website	NOUN
ijtc-1548	182	14	shows	show	VERB
ijtc-1548	182	15	improved	improve	VERB
ijtc-1548	182	16	and	and	CCONJ
ijtc-1548	182	17	not	not	PART
ijtc-1548	182	18	improved	improve	VERB
ijtc-1548	182	19	municipalities	municipality	NOUN
ijtc-1548	182	20	.	.	PUNCT
ijtc-1548	183	1	therefore	therefore	ADV
ijtc-1548	183	2	,	,	PUNCT
ijtc-1548	183	3	analysis	analysis	NOUN
ijtc-1548	183	4	of	of	ADP
ijtc-1548	183	5	district	district	NOUN
ijtc-1548	183	6	municipalities	municipality	NOUN
ijtc-1548	183	7	was	be	AUX
ijtc-1548	183	8	performed	perform	VERB
ijtc-1548	183	9	on	on	ADP
ijtc-1548	183	10	the	the	DET
ijtc-1548	183	11	17	17	NUM
ijtc-1548	183	12	performing	perform	VERB
ijtc-1548	183	13	south	south	ADJ
ijtc-1548	183	14	african	african	ADJ
ijtc-1548	183	15	district	district	NOUN
ijtc-1548	183	16	municipalities	municipality	NOUN
ijtc-1548	183	17	and	and	CCONJ
ijtc-1548	183	18	17	17	NUM
ijtc-1548	183	19	non	non	X
ijtc-1548	183	20	–	–	PUNCT
ijtc-1548	183	21	performing	perform	VERB
ijtc-1548	183	22	south	south	ADJ
ijtc-1548	183	23	african	african	ADJ
ijtc-1548	183	24	district	district	NOUN
ijtc-1548	183	25	municipalities	municipality	NOUN
ijtc-1548	183	26	.	.	PUNCT
ijtc-1548	184	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1548	184	2	assessing	assess	VERB
ijtc-1548	184	3	impression	impression	NOUN
ijtc-1548	184	4	management	management	NOUN
ijtc-1548	184	5	in	in	ADP
ijtc-1548	184	6	south	south	ADJ
ijtc-1548	184	7	african	african	ADJ
ijtc-1548	184	8	district	district	NOUN
ijtc-1548	184	9	municipalities	municipality	NOUN
ijtc-1548	184	10	’	'	PUNCT
ijtc-1548	184	11	annual	annual	ADJ
ijtc-1548	184	12	reports	report	NOUN
ijtc-1548	184	13	:	:	PUNCT
ijtc-1548	184	14	a	a	DET
ijtc-1548	184	15	textual	textual	ADJ
ijtc-1548	184	16	characteristics	characteristic	NOUN
ijtc-1548	184	17	analysis	analysis	NOUN
ijtc-1548	184	18	of	of	ADP
ijtc-1548	184	19	mayor	mayor	NOUN
ijtc-1548	184	20	’s	’s	PART
ijtc-1548	184	21	foreword	foreword	PROPN
ijtc-1548	184	22	phesa	phesa	NOUN
ijtc-1548	184	23	and	and	CCONJ
ijtc-1548	184	24	mgoyana	mgoyana	NOUN
ijtc-1548	184	25	11	11	NUM
ijtc-1548	184	26	|	|	ADV
ijtc-1548	184	27	ilomata	ilomata	PROPN
ijtc-1548	184	28	international	international	ADJ
ijtc-1548	184	29	journal	journal	NOUN
ijtc-1548	184	30	of	of	ADP
ijtc-1548	184	31	tax	tax	PROPN
ijtc-1548	184	32	&	&	CCONJ
ijtc-1548	184	33	accounting	account	VERB
ijtc-1548	184	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	184	35	justification	justification	NOUN
ijtc-1548	184	36	of	of	ADP
ijtc-1548	184	37	variables	variable	NOUN
ijtc-1548	184	38	and	and	CCONJ
ijtc-1548	184	39	choice	choice	NOUN
ijtc-1548	184	40	of	of	ADP
ijtc-1548	184	41	analysis	analysis	NOUN
ijtc-1548	184	42	method	method	NOUN
ijtc-1548	184	43	below	below	ADV
ijtc-1548	184	44	is	be	AUX
ijtc-1548	184	45	the	the	DET
ijtc-1548	184	46	description	description	NOUN
ijtc-1548	184	47	of	of	ADP
ijtc-1548	184	48	the	the	DET
ijtc-1548	184	49	variables	variable	NOUN
ijtc-1548	184	50	used	use	VERB
ijtc-1548	184	51	and	and	CCONJ
ijtc-1548	184	52	how	how	SCONJ
ijtc-1548	184	53	data	datum	NOUN
ijtc-1548	184	54	were	be	AUX
ijtc-1548	184	55	collected	collect	VERB
ijtc-1548	184	56	and	and	CCONJ
ijtc-1548	184	57	interpreted	interpret	VERB
ijtc-1548	184	58	for	for	ADP
ijtc-1548	184	59	each	each	DET
ijtc-1548	184	60	variable	variable	NOUN
ijtc-1548	184	61	.	.	PUNCT
ijtc-1548	185	1	length	length	NOUN
ijtc-1548	185	2	of	of	ADP
ijtc-1548	185	3	the	the	DET
ijtc-1548	185	4	mayor	mayor	NOUN
ijtc-1548	185	5	’s	’s	PART
ijtc-1548	185	6	forewordthe	forewordthe	ADJ
ijtc-1548	185	7	number	number	NOUN
ijtc-1548	185	8	of	of	ADP
ijtc-1548	185	9	pages	page	NOUN
ijtc-1548	185	10	and	and	CCONJ
ijtc-1548	185	11	number	number	NOUN
ijtc-1548	185	12	of	of	ADP
ijtc-1548	185	13	words	word	NOUN
ijtc-1548	185	14	were	be	AUX
ijtc-1548	185	15	examined	examine	VERB
ijtc-1548	185	16	to	to	PART
ijtc-1548	185	17	establish	establish	VERB
ijtc-1548	185	18	the	the	DET
ijtc-1548	185	19	length	length	NOUN
ijtc-1548	185	20	of	of	ADP
ijtc-1548	185	21	the	the	DET
ijtc-1548	185	22	mayor	mayor	NOUN
ijtc-1548	185	23	’s	’s	PART
ijtc-1548	185	24	foreword	foreword	PROPN
ijtc-1548	185	25	.	.	PUNCT
ijtc-1548	186	1	microsoft	microsoft	PROPN
ijtc-1548	186	2	word	word	PROPN
ijtc-1548	186	3	version	version	PROPN
ijtc-1548	186	4	365	365	NUM
ijtc-1548	186	5	was	be	AUX
ijtc-1548	186	6	used	use	VERB
ijtc-1548	186	7	to	to	PART
ijtc-1548	186	8	count	count	VERB
ijtc-1548	186	9	the	the	DET
ijtc-1548	186	10	number	number	NOUN
ijtc-1548	186	11	of	of	ADP
ijtc-1548	186	12	words	word	NOUN
ijtc-1548	186	13	and	and	CCONJ
ijtc-1548	186	14	the	the	DET
ijtc-1548	186	15	number	number	NOUN
ijtc-1548	186	16	of	of	ADP
ijtc-1548	186	17	pages	page	NOUN
ijtc-1548	186	18	were	be	AUX
ijtc-1548	186	19	determined	determine	VERB
ijtc-1548	186	20	as	as	ADP
ijtc-1548	186	21	an	an	DET
ijtc-1548	186	22	absolute	absolute	ADJ
ijtc-1548	186	23	number	number	NOUN
ijtc-1548	186	24	.	.	PUNCT
ijtc-1548	187	1	use	use	NOUN
ijtc-1548	187	2	of	of	ADP
ijtc-1548	187	3	passive	passive	ADJ
ijtc-1548	187	4	voice	voice	NOUN
ijtc-1548	187	5	analysis	analysis	NOUN
ijtc-1548	187	6	of	of	ADP
ijtc-1548	187	7	passive	passive	ADJ
ijtc-1548	187	8	sentences	sentence	NOUN
ijtc-1548	187	9	was	be	AUX
ijtc-1548	187	10	done	do	VERB
ijtc-1548	187	11	to	to	PART
ijtc-1548	187	12	get	get	VERB
ijtc-1548	187	13	percentage	percentage	NOUN
ijtc-1548	187	14	of	of	ADP
ijtc-1548	187	15	passive	passive	ADJ
ijtc-1548	187	16	sentences	sentence	NOUN
ijtc-1548	187	17	in	in	ADP
ijtc-1548	187	18	relation	relation	NOUN
ijtc-1548	187	19	to	to	ADP
ijtc-1548	187	20	the	the	DET
ijtc-1548	187	21	total	total	ADJ
ijtc-1548	187	22	sentences	sentence	NOUN
ijtc-1548	187	23	in	in	ADP
ijtc-1548	187	24	the	the	DET
ijtc-1548	187	25	mayor	mayor	NOUN
ijtc-1548	187	26	’s	’s	PART
ijtc-1548	187	27	foreword	foreword	PROPN
ijtc-1548	187	28	.	.	PUNCT
ijtc-1548	188	1	the	the	DET
ijtc-1548	188	2	percentage	percentage	NOUN
ijtc-1548	188	3	was	be	AUX
ijtc-1548	188	4	determined	determine	VERB
ijtc-1548	188	5	using	use	VERB
ijtc-1548	188	6	the	the	DET
ijtc-1548	188	7	proofing	proof	VERB
ijtc-1548	188	8	tool	tool	NOUN
ijtc-1548	188	9	in	in	ADP
ijtc-1548	188	10	microsoft	microsoft	PROPN
ijtc-1548	188	11	word	word	PROPN
ijtc-1548	188	12	version	version	NOUN
ijtc-1548	188	13	365	365	NUM
ijtc-1548	188	14	.	.	PUNCT
ijtc-1548	189	1	use	use	NOUN
ijtc-1548	189	2	of	of	ADP
ijtc-1548	189	3	personal	personal	ADJ
ijtc-1548	189	4	referencesmicrosoft	referencesmicrosoft	PROPN
ijtc-1548	189	5	word	word	NOUN
ijtc-1548	189	6	version	version	NOUN
ijtc-1548	189	7	365	365	NUM
ijtc-1548	189	8	was	be	AUX
ijtc-1548	189	9	used	use	VERB
ijtc-1548	189	10	to	to	PART
ijtc-1548	189	11	count	count	VERB
ijtc-1548	189	12	the	the	DET
ijtc-1548	189	13	frequency	frequency	NOUN
ijtc-1548	189	14	of	of	ADP
ijtc-1548	189	15	predefined	predefine	VERB
ijtc-1548	189	16	personal	personal	ADJ
ijtc-1548	189	17	references	reference	NOUN
ijtc-1548	189	18	,	,	PUNCT
ijtc-1548	189	19	which	which	PRON
ijtc-1548	189	20	were	be	AUX
ijtc-1548	189	21	“	"	PUNCT
ijtc-1548	189	22	i	i	PRON
ijtc-1548	189	23	”	"	PUNCT
ijtc-1548	189	24	,	,	PUNCT
ijtc-1548	189	25	“	"	PUNCT
ijtc-1548	189	26	me	i	PRON
ijtc-1548	189	27	”	"	PUNCT
ijtc-1548	189	28	,	,	PUNCT
ijtc-1548	189	29	“	"	PUNCT
ijtc-1548	189	30	my	my	PRON
ijtc-1548	189	31	”	"	PUNCT
ijtc-1548	189	32	,	,	PUNCT
ijtc-1548	189	33	“	"	PUNCT
ijtc-1548	189	34	our	our	PRON
ijtc-1548	189	35	”	"	PUNCT
ijtc-1548	189	36	,	,	PUNCT
ijtc-1548	189	37	“	"	PUNCT
ijtc-1548	189	38	us	us	PROPN
ijtc-1548	189	39	”	"	PUNCT
ijtc-1548	189	40	,	,	PUNCT
ijtc-1548	189	41	and	and	CCONJ
ijtc-1548	189	42	“	"	PUNCT
ijtc-1548	189	43	we	we	PRON
ijtc-1548	189	44	”	"	PUNCT
ijtc-1548	189	45	in	in	ADP
ijtc-1548	189	46	the	the	DET
ijtc-1548	189	47	major	major	PROPN
ijtc-1548	189	48	’s	’s	PART
ijtc-1548	189	49	foreword	foreword	NOUN
ijtc-1548	189	50	of	of	ADP
ijtc-1548	189	51	district	district	NOUN
ijtc-1548	189	52	municipalities	municipality	NOUN
ijtc-1548	189	53	in	in	ADP
ijtc-1548	189	54	south	south	PROPN
ijtc-1548	189	55	africa	africa	PROPN
ijtc-1548	189	56	.	.	PUNCT
ijtc-1548	190	1	a	a	DET
ijtc-1548	190	2	non	non	ADJ
ijtc-1548	190	3	-	-	ADJ
ijtc-1548	190	4	parametric	parametric	ADJ
ijtc-1548	190	5	test	test	NOUN
ijtc-1548	190	6	called	call	VERB
ijtc-1548	190	7	mann	mann	PROPN
ijtc-1548	190	8	-	-	PUNCT
ijtc-1548	190	9	whitney	whitney	PROPN
ijtc-1548	190	10	u	u	PROPN
ijtc-1548	190	11	test	test	NOUN
ijtc-1548	190	12	was	be	AUX
ijtc-1548	190	13	used	use	VERB
ijtc-1548	190	14	.	.	PUNCT
ijtc-1548	191	1	this	this	PRON
ijtc-1548	191	2	is	be	AUX
ijtc-1548	191	3	because	because	SCONJ
ijtc-1548	191	4	the	the	DET
ijtc-1548	191	5	data	datum	NOUN
ijtc-1548	191	6	were	be	AUX
ijtc-1548	191	7	not	not	PART
ijtc-1548	191	8	normally	normally	ADV
ijtc-1548	191	9	distributed	distribute	VERB
ijtc-1548	191	10	.	.	PUNCT
ijtc-1548	192	1	secondly	secondly	ADV
ijtc-1548	192	2	it	it	PRON
ijtc-1548	192	3	was	be	AUX
ijtc-1548	192	4	used	use	VERB
ijtc-1548	192	5	to	to	PART
ijtc-1548	192	6	test	test	VERB
ijtc-1548	192	7	the	the	DET
ijtc-1548	192	8	significant	significant	NOUN
ijtc-1548	192	9	of	of	ADP
ijtc-1548	192	10	the	the	DET
ijtc-1548	192	11	difference	difference	NOUN
ijtc-1548	192	12	between	between	ADP
ijtc-1548	192	13	performing	perform	VERB
ijtc-1548	192	14	and	and	CCONJ
ijtc-1548	192	15	non	non	ADJ
ijtc-1548	192	16	-	-	ADJ
ijtc-1548	192	17	performing	perform	VERB
ijtc-1548	192	18	district	district	NOUN
ijtc-1548	192	19	municipalities	municipality	NOUN
ijtc-1548	192	20	.	.	PUNCT
ijtc-1548	193	1	performing	perform	VERB
ijtc-1548	193	2	and	and	CCONJ
ijtc-1548	193	3	non	non	ADJ
ijtc-1548	193	4	-	-	ADJ
ijtc-1548	193	5	performing	perform	VERB
ijtc-1548	193	6	district	district	NOUN
ijtc-1548	193	7	municipalities	municipality	NOUN
ijtc-1548	193	8	are	be	AUX
ijtc-1548	193	9	two	two	NUM
ijtc-1548	193	10	independent	independent	ADJ
ijtc-1548	193	11	variables	variable	NOUN
ijtc-1548	193	12	in	in	ADP
ijtc-1548	193	13	this	this	DET
ijtc-1548	193	14	study	study	NOUN
ijtc-1548	193	15	which	which	PRON
ijtc-1548	193	16	makes	make	VERB
ijtc-1548	193	17	mann	mann	PROPN
ijtc-1548	193	18	-	-	PUNCT
ijtc-1548	193	19	whitney	whitney	PROPN
ijtc-1548	193	20	u	u	PROPN
ijtc-1548	193	21	test	test	NOUN
ijtc-1548	193	22	appropriate	appropriate	ADJ
ijtc-1548	193	23	for	for	ADP
ijtc-1548	193	24	data	datum	NOUN
ijtc-1548	193	25	analysis	analysis	NOUN
ijtc-1548	193	26	in	in	ADP
ijtc-1548	193	27	this	this	DET
ijtc-1548	193	28	study	study	NOUN
ijtc-1548	193	29	.	.	PUNCT
ijtc-1548	194	1	mann	mann	PROPN
ijtc-1548	194	2	-	-	PUNCT
ijtc-1548	194	3	whitney	whitney	PROPN
ijtc-1548	194	4	test	test	NOUN
ijtc-1548	194	5	has	have	AUX
ijtc-1548	194	6	been	be	AUX
ijtc-1548	194	7	used	use	VERB
ijtc-1548	194	8	by	by	ADP
ijtc-1548	194	9	many	many	ADJ
ijtc-1548	194	10	scholars	scholar	NOUN
ijtc-1548	194	11	in	in	ADP
ijtc-1548	194	12	the	the	DET
ijtc-1548	194	13	impression	impression	NOUN
ijtc-1548	194	14	management	management	NOUN
ijtc-1548	194	15	research	research	NOUN
ijtc-1548	194	16	area	area	NOUN
ijtc-1548	194	17	for	for	ADP
ijtc-1548	194	18	instance	instance	NOUN
ijtc-1548	194	19	(	(	PUNCT
ijtc-1548	194	20	clatworthy	clatworthy	PROPN
ijtc-1548	194	21	&	&	CCONJ
ijtc-1548	194	22	jones	jones	PROPN
ijtc-1548	194	23	,	,	PUNCT
ijtc-1548	194	24	2006	2006	NUM
ijtc-1548	194	25	;	;	PUNCT
ijtc-1548	195	1	dhludhlu	dhludhlu	NOUN
ijtc-1548	195	2	et	et	PROPN
ijtc-1548	195	3	al	al	PROPN
ijtc-1548	195	4	.	.	PROPN
ijtc-1548	195	5	,	,	PUNCT
ijtc-1548	195	6	2022a	2022a	NUM
ijtc-1548	195	7	;	;	PUNCT
ijtc-1548	195	8	phesa	phesa	NOUN
ijtc-1548	195	9	&	&	CCONJ
ijtc-1548	195	10	sibanda	sibanda	PROPN
ijtc-1548	195	11	,	,	PUNCT
ijtc-1548	195	12	2023	2023	NUM
ijtc-1548	195	13	;	;	PUNCT
ijtc-1548	195	14	yasseen	yasseen	PROPN
ijtc-1548	195	15	et	et	PROPN
ijtc-1548	195	16	al	al	PROPN
ijtc-1548	195	17	.	.	PROPN
ijtc-1548	195	18	,	,	PUNCT
ijtc-1548	195	19	2017	2017	NUM
ijtc-1548	195	20	)	)	PUNCT
ijtc-1548	195	21	result	result	NOUN
ijtc-1548	195	22	and	and	CCONJ
ijtc-1548	195	23	discussion	discussion	NOUN
ijtc-1548	195	24	in	in	ADP
ijtc-1548	195	25	this	this	DET
ijtc-1548	195	26	chapter	chapter	NOUN
ijtc-1548	195	27	,	,	PUNCT
ijtc-1548	195	28	we	we	PRON
ijtc-1548	195	29	present	present	VERB
ijtc-1548	195	30	the	the	DET
ijtc-1548	195	31	results	result	NOUN
ijtc-1548	195	32	of	of	ADP
ijtc-1548	195	33	the	the	DET
ijtc-1548	195	34	study	study	NOUN
ijtc-1548	195	35	from	from	ADP
ijtc-1548	195	36	descriptive	descriptive	ADJ
ijtc-1548	195	37	statistics	statistic	NOUN
ijtc-1548	195	38	to	to	ADP
ijtc-1548	195	39	the	the	DET
ijtc-1548	195	40	man	man	NOUN
ijtc-1548	195	41	-	-	PUNCT
ijtc-1548	195	42	whitney	whitney	NOUN
ijtc-1548	195	43	u	u	PROPN
ijtc-1548	195	44	test	test	NOUN
ijtc-1548	195	45	.	.	PUNCT
ijtc-1548	196	1	the	the	DET
ijtc-1548	196	2	results	result	NOUN
ijtc-1548	196	3	are	be	AUX
ijtc-1548	196	4	presented	present	VERB
ijtc-1548	196	5	according	accord	VERB
ijtc-1548	196	6	to	to	ADP
ijtc-1548	196	7	each	each	DET
ijtc-1548	196	8	textual	textual	ADJ
ijtc-1548	196	9	characteristic	characteristic	NOUN
ijtc-1548	196	10	and	and	CCONJ
ijtc-1548	196	11	relevant	relevant	ADJ
ijtc-1548	196	12	hypothesis	hypothesis	NOUN
ijtc-1548	196	13	.	.	PUNCT
ijtc-1548	197	1	length	length	NOUN
ijtc-1548	197	2	of	of	ADP
ijtc-1548	197	3	the	the	DET
ijtc-1548	197	4	mayor	mayor	NOUN
ijtc-1548	197	5	’s	’s	PART
ijtc-1548	197	6	foreword	foreword	NOUN
ijtc-1548	197	7	the	the	DET
ijtc-1548	197	8	hypothesis	hypothesis	NOUN
ijtc-1548	197	9	below	below	ADV
ijtc-1548	197	10	was	be	AUX
ijtc-1548	197	11	tested	test	VERB
ijtc-1548	197	12	through	through	ADP
ijtc-1548	197	13	analysing	analyse	VERB
ijtc-1548	197	14	mayor	mayor	NOUN
ijtc-1548	197	15	’s	’s	PART
ijtc-1548	197	16	foreword	foreword	NOUN
ijtc-1548	197	17	for	for	ADP
ijtc-1548	197	18	its	its	PRON
ijtc-1548	197	19	length	length	NOUN
ijtc-1548	197	20	:	:	PUNCT
ijtc-1548	197	21	h1.1	h1.1	NOUN
ijtc-1548	197	22	the	the	DET
ijtc-1548	197	23	mayor	mayor	NOUN
ijtc-1548	197	24	’s	’s	PART
ijtc-1548	197	25	foreword	foreword	NOUN
ijtc-1548	197	26	of	of	ADP
ijtc-1548	197	27	performing	perform	VERB
ijtc-1548	197	28	and	and	CCONJ
ijtc-1548	197	29	non	non	ADJ
ijtc-1548	197	30	-	-	ADJ
ijtc-1548	197	31	performing	perform	VERB
ijtc-1548	197	32	south	south	ADJ
ijtc-1548	197	33	african	african	ADJ
ijtc-1548	197	34	district	district	NOUN
ijtc-1548	197	35	municipalities	municipality	NOUN
ijtc-1548	197	36	will	will	AUX
ijtc-1548	197	37	have	have	VERB
ijtc-1548	197	38	similar	similar	ADJ
ijtc-1548	197	39	length	length	NOUN
ijtc-1548	197	40	the	the	DET
ijtc-1548	197	41	length	length	NOUN
ijtc-1548	197	42	of	of	ADP
ijtc-1548	197	43	the	the	DET
ijtc-1548	197	44	mayor	mayor	NOUN
ijtc-1548	197	45	’s	’s	PART
ijtc-1548	197	46	foreword	foreword	NOUN
ijtc-1548	197	47	was	be	AUX
ijtc-1548	197	48	considered	consider	VERB
ijtc-1548	197	49	in	in	ADP
ijtc-1548	197	50	terms	term	NOUN
ijtc-1548	197	51	of	of	ADP
ijtc-1548	197	52	number	number	NOUN
ijtc-1548	197	53	of	of	ADP
ijtc-1548	197	54	words	word	NOUN
ijtc-1548	197	55	and	and	CCONJ
ijtc-1548	197	56	pages	page	NOUN
ijtc-1548	197	57	.	.	PUNCT
ijtc-1548	198	1	as	as	SCONJ
ijtc-1548	198	2	shown	show	VERB
ijtc-1548	198	3	in	in	ADP
ijtc-1548	198	4	table	table	NOUN
ijtc-1548	198	5	1	1	NUM
ijtc-1548	198	6	below	below	ADV
ijtc-1548	198	7	,	,	PUNCT
ijtc-1548	198	8	on	on	ADP
ijtc-1548	198	9	average	average	ADJ
ijtc-1548	198	10	,	,	PUNCT
ijtc-1548	198	11	performing	perform	VERB
ijtc-1548	198	12	district	district	NOUN
ijtc-1548	198	13	municipalities	municipality	NOUN
ijtc-1548	198	14	had	have	VERB
ijtc-1548	198	15	834	834	NUM
ijtc-1548	198	16	words	word	NOUN
ijtc-1548	198	17	and	and	CCONJ
ijtc-1548	198	18	2,3	2,3	NUM
ijtc-1548	198	19	pages	page	NOUN
ijtc-1548	198	20	in	in	ADP
ijtc-1548	198	21	length	length	NOUN
ijtc-1548	198	22	,	,	PUNCT
ijtc-1548	198	23	whereas	whereas	SCONJ
ijtc-1548	198	24	non	non	ADJ
ijtc-1548	198	25	-	-	ADJ
ijtc-1548	198	26	performing	perform	VERB
ijtc-1548	198	27	district	district	NOUN
ijtc-1548	198	28	municipalities	municipality	NOUN
ijtc-1548	198	29	on	on	ADP
ijtc-1548	198	30	average	average	ADJ
ijtc-1548	198	31	had	have	VERB
ijtc-1548	198	32	848	848	NUM
ijtc-1548	198	33	words	word	NOUN
ijtc-1548	198	34	and	and	CCONJ
ijtc-1548	198	35	2,2	2,2	NUM
ijtc-1548	198	36	pages	page	NOUN
ijtc-1548	198	37	in	in	ADP
ijtc-1548	198	38	length	length	NOUN
ijtc-1548	198	39	.	.	PUNCT
ijtc-1548	199	1	this	this	PRON
ijtc-1548	199	2	means	mean	VERB
ijtc-1548	199	3	non	non	ADJ
ijtc-1548	199	4	-	-	ADJ
ijtc-1548	199	5	performing	perform	VERB
ijtc-1548	199	6	district	district	NOUN
ijtc-1548	199	7	municipalities	municipality	NOUN
ijtc-1548	199	8	had	have	VERB
ijtc-1548	199	9	an	an	DET
ijtc-1548	199	10	average	average	NOUN
ijtc-1548	199	11	of	of	ADP
ijtc-1548	199	12	1,68	1,68	NUM
ijtc-1548	199	13	%	%	NOUN
ijtc-1548	199	14	more	more	ADJ
ijtc-1548	199	15	words	word	NOUN
ijtc-1548	199	16	than	than	ADP
ijtc-1548	199	17	performing	perform	VERB
ijtc-1548	199	18	district	district	NOUN
ijtc-1548	199	19	municipalities	municipality	NOUN
ijtc-1548	199	20	,	,	PUNCT
ijtc-1548	199	21	whereas	whereas	SCONJ
ijtc-1548	199	22	performing	perform	VERB
ijtc-1548	199	23	district	district	NOUN
ijtc-1548	199	24	municipalities	municipality	NOUN
ijtc-1548	199	25	had	have	VERB
ijtc-1548	199	26	an	an	DET
ijtc-1548	199	27	average	average	NOUN
ijtc-1548	199	28	of	of	ADP
ijtc-1548	199	29	4,55	4,55	NUM
ijtc-1548	199	30	%	%	NOUN
ijtc-1548	199	31	more	more	ADJ
ijtc-1548	199	32	pages	page	NOUN
ijtc-1548	199	33	than	than	ADP
ijtc-1548	199	34	non	non	ADJ
ijtc-1548	199	35	-	-	ADJ
ijtc-1548	199	36	performing	perform	VERB
ijtc-1548	199	37	district	district	NOUN
ijtc-1548	199	38	municipalities	municipality	NOUN
ijtc-1548	199	39	.	.	PUNCT
ijtc-1548	200	1	these	these	DET
ijtc-1548	200	2	results	result	NOUN
ijtc-1548	200	3	mean	mean	VERB
ijtc-1548	200	4	that	that	SCONJ
ijtc-1548	200	5	non	non	ADJ
ijtc-1548	200	6	-	-	ADJ
ijtc-1548	200	7	performing	perform	VERB
ijtc-1548	200	8	district	district	NOUN
ijtc-1548	200	9	municipalities	municipality	NOUN
ijtc-1548	200	10	had	have	VERB
ijtc-1548	200	11	many	many	ADJ
ijtc-1548	200	12	words	word	NOUN
ijtc-1548	200	13	to	to	PART
ijtc-1548	200	14	explain	explain	VERB
ijtc-1548	200	15	their	their	PRON
ijtc-1548	200	16	results	result	NOUN
ijtc-1548	200	17	to	to	ADP
ijtc-1548	200	18	the	the	DET
ijtc-1548	200	19	users	user	NOUN
ijtc-1548	200	20	of	of	ADP
ijtc-1548	200	21	annual	annual	ADJ
ijtc-1548	200	22	reports	report	NOUN
ijtc-1548	200	23	attributing	attribute	VERB
ijtc-1548	200	24	their	their	PRON
ijtc-1548	200	25	bad	bad	ADJ
ijtc-1548	200	26	performance	performance	NOUN
ijtc-1548	200	27	to	to	ADP
ijtc-1548	200	28	external	external	ADJ
ijtc-1548	200	29	factors	factor	NOUN
ijtc-1548	200	30	,	,	PUNCT
ijtc-1548	200	31	concealing	conceal	VERB
ijtc-1548	200	32	the	the	DET
ijtc-1548	200	33	real	real	ADJ
ijtc-1548	200	34	issues	issue	NOUN
ijtc-1548	200	35	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	ADV
ijtc-1548	200	36	assessing	assess	VERB
ijtc-1548	200	37	impression	impression	NOUN
ijtc-1548	200	38	management	management	NOUN
ijtc-1548	200	39	in	in	ADP
ijtc-1548	200	40	south	south	ADJ
ijtc-1548	200	41	african	african	ADJ
ijtc-1548	200	42	district	district	NOUN
ijtc-1548	200	43	municipalities	municipality	NOUN
ijtc-1548	200	44	’	'	PUNCT
ijtc-1548	200	45	annual	annual	ADJ
ijtc-1548	200	46	reports	report	NOUN
ijtc-1548	200	47	:	:	PUNCT
ijtc-1548	200	48	a	a	DET
ijtc-1548	200	49	textual	textual	ADJ
ijtc-1548	200	50	characteristics	characteristic	NOUN
ijtc-1548	200	51	analysis	analysis	NOUN
ijtc-1548	200	52	of	of	ADP
ijtc-1548	200	53	mayor	mayor	NOUN
ijtc-1548	200	54	’s	’s	PART
ijtc-1548	200	55	foreword	foreword	PROPN
ijtc-1548	200	56	phesa	phesa	NOUN
ijtc-1548	200	57	and	and	CCONJ
ijtc-1548	200	58	mgoyana	mgoyana	NOUN
ijtc-1548	200	59	12	12	NUM
ijtc-1548	200	60	|	|	ADV
ijtc-1548	200	61	ilomata	ilomata	PROPN
ijtc-1548	200	62	international	international	ADJ
ijtc-1548	200	63	journal	journal	NOUN
ijtc-1548	200	64	of	of	ADP
ijtc-1548	200	65	tax	tax	PROPN
ijtc-1548	200	66	&	&	CCONJ
ijtc-1548	200	67	accounting	accounting	PROPN
ijtc-1548	200	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	200	69	which	which	PRON
ijtc-1548	200	70	led	lead	VERB
ijtc-1548	200	71	to	to	ADP
ijtc-1548	200	72	non	non	ADJ
ijtc-1548	200	73	-	-	NOUN
ijtc-1548	200	74	performance	performance	NOUN
ijtc-1548	200	75	.	.	PUNCT
ijtc-1548	201	1	stakeholders	stakeholder	NOUN
ijtc-1548	201	2	should	should	AUX
ijtc-1548	201	3	therefore	therefore	ADV
ijtc-1548	201	4	be	be	AUX
ijtc-1548	201	5	aware	aware	ADJ
ijtc-1548	201	6	of	of	ADP
ijtc-1548	201	7	these	these	DET
ijtc-1548	201	8	tactics	tactic	NOUN
ijtc-1548	201	9	used	use	VERB
ijtc-1548	201	10	by	by	ADP
ijtc-1548	201	11	district	district	NOUN
ijtc-1548	201	12	municipalities	municipality	NOUN
ijtc-1548	201	13	as	as	SCONJ
ijtc-1548	201	14	they	they	PRON
ijtc-1548	201	15	discourage	discourage	VERB
ijtc-1548	201	16	transparency	transparency	NOUN
ijtc-1548	201	17	,	,	PUNCT
ijtc-1548	201	18	stewardship	stewardship	NOUN
ijtc-1548	201	19	,	,	PUNCT
ijtc-1548	201	20	and	and	CCONJ
ijtc-1548	201	21	accountability	accountability	NOUN
ijtc-1548	201	22	of	of	ADP
ijtc-1548	201	23	the	the	DET
ijtc-1548	201	24	municipal	municipal	ADJ
ijtc-1548	201	25	management	management	NOUN
ijtc-1548	201	26	to	to	ADP
ijtc-1548	201	27	the	the	DET
ijtc-1548	201	28	stakeholders	stakeholder	NOUN
ijtc-1548	201	29	.	.	PUNCT
ijtc-1548	202	1	table	table	NOUN
ijtc-1548	202	2	1	1	NUM
ijtc-1548	202	3	:	:	PUNCT
ijtc-1548	202	4	length	length	NOUN
ijtc-1548	202	5	of	of	ADP
ijtc-1548	202	6	the	the	DET
ijtc-1548	202	7	mayor	mayor	NOUN
ijtc-1548	202	8	’s	’s	PART
ijtc-1548	202	9	foreword	foreword	NOUN
ijtc-1548	202	10	based	base	VERB
ijtc-1548	202	11	on	on	ADP
ijtc-1548	202	12	number	number	NOUN
ijtc-1548	202	13	of	of	ADP
ijtc-1548	202	14	words	word	NOUN
ijtc-1548	202	15	as	as	ADV
ijtc-1548	202	16	well	well	ADV
ijtc-1548	202	17	as	as	ADP
ijtc-1548	202	18	pages	page	NOUN
ijtc-1548	202	19	n	n	PRON
ijtc-1548	202	20	mean	mean	VERB
ijtc-1548	202	21	standard	standard	ADJ
ijtc-1548	202	22	deviation	deviation	NOUN
ijtc-1548	202	23	cv	cv	NOUN
ijtc-1548	202	24	minimum	minimum	ADJ
ijtc-1548	202	25	maximum	maximum	ADJ
ijtc-1548	202	26	length	length	NOUN
ijtc-1548	202	27	of	of	ADP
ijtc-1548	202	28	the	the	DET
ijtc-1548	202	29	mayor	mayor	NOUN
ijtc-1548	202	30	’s	’s	PART
ijtc-1548	202	31	foreword	foreword	NOUN
ijtc-1548	202	32	in	in	ADP
ijtc-1548	202	33	number	number	NOUN
ijtc-1548	202	34	of	of	ADP
ijtc-1548	202	35	words	word	NOUN
ijtc-1548	202	36	performing	perform	VERB
ijtc-1548	202	37	17	17	NUM
ijtc-1548	202	38	834	834	NUM
ijtc-1548	202	39	334	334	NUM
ijtc-1548	202	40	0,400344	0,400344	NUM
ijtc-1548	202	41	404	404	NUM
ijtc-1548	202	42	1	1	NUM
ijtc-1548	202	43	761	761	NUM
ijtc-1548	202	44	nonperforming	nonperforme	VERB
ijtc-1548	202	45	17	17	NUM
ijtc-1548	202	46	848	848	NUM
ijtc-1548	202	47	472	472	NUM
ijtc-1548	202	48	0,556479	0,556479	NUM
ijtc-1548	202	49	248	248	NUM
ijtc-1548	202	50	1	1	NUM
ijtc-1548	202	51	960	960	NUM
ijtc-1548	202	52	total	total	NOUN
ijtc-1548	202	53	34	34	NUM
ijtc-1548	202	54	1	1	NUM
ijtc-1548	202	55	682	682	NUM
ijtc-1548	202	56	806	806	NUM
ijtc-1548	202	57	0,956823	0,956823	NUM
ijtc-1548	202	58	652	652	NUM
ijtc-1548	202	59	3	3	NUM
ijtc-1548	202	60	721	721	NUM
ijtc-1548	202	61	length	length	NOUN
ijtc-1548	202	62	of	of	ADP
ijtc-1548	202	63	the	the	DET
ijtc-1548	202	64	mayor	mayor	NOUN
ijtc-1548	202	65	’s	’s	PART
ijtc-1548	202	66	foreword	foreword	NOUN
ijtc-1548	202	67	in	in	ADP
ijtc-1548	202	68	number	number	NOUN
ijtc-1548	202	69	of	of	ADP
ijtc-1548	202	70	pages	page	NOUN
ijtc-1548	202	71	performing	perform	VERB
ijtc-1548	202	72	17	17	NUM
ijtc-1548	202	73	2,3	2,3	NUM
ijtc-1548	202	74	1,1	1,1	NUM
ijtc-1548	202	75	0,480825	0,480825	NOUN
ijtc-1548	202	76	1	1	NUM
ijtc-1548	202	77	6	6	NUM
ijtc-1548	202	78	nonperforming	nonperforme	VERB
ijtc-1548	202	79	17	17	NUM
ijtc-1548	202	80	2,2	2,2	NUM
ijtc-1548	202	81	1,4	1,4	NUM
ijtc-1548	202	82	0,647901	0,647901	NOUN
ijtc-1548	202	83	1	1	NUM
ijtc-1548	202	84	6,5	6,5	NUM
ijtc-1548	202	85	total	total	NOUN
ijtc-1548	202	86	34	34	NUM
ijtc-1548	202	87	4,5	4,5	NUM
ijtc-1548	202	88	2,5	2,5	NUM
ijtc-1548	202	89	1,128726	1,128726	NUM
ijtc-1548	202	90	2	2	NUM
ijtc-1548	202	91	12,5	12,5	NUM
ijtc-1548	202	92	source	source	NOUN
ijtc-1548	202	93	:	:	PUNCT
ijtc-1548	202	94	compiled	compile	VERB
ijtc-1548	202	95	by	by	ADP
ijtc-1548	202	96	researcher	researcher	NOUN
ijtc-1548	202	97	mann	mann	PROPN
ijtc-1548	202	98	-	-	PUNCT
ijtc-1548	202	99	whitney	whitney	PROPN
ijtc-1548	202	100	test	test	NOUN
ijtc-1548	202	101	–	–	PUNCT
ijtc-1548	202	102	based	base	VERB
ijtc-1548	202	103	on	on	ADP
ijtc-1548	202	104	number	number	NOUN
ijtc-1548	202	105	of	of	ADP
ijtc-1548	202	106	words	word	NOUN
ijtc-1548	202	107	mann	mann	PROPN
ijtc-1548	202	108	-	-	PUNCT
ijtc-1548	202	109	whitney	whitney	PROPN
ijtc-1548	202	110	u	u	PROPN
ijtc-1548	202	111	test	test	NOUN
ijtc-1548	202	112	,	,	PUNCT
ijtc-1548	202	113	a	a	DET
ijtc-1548	202	114	non	non	ADJ
ijtc-1548	202	115	-	-	ADJ
ijtc-1548	202	116	parametric	parametric	ADJ
ijtc-1548	202	117	test	test	NOUN
ijtc-1548	202	118	was	be	AUX
ijtc-1548	202	119	used	use	VERB
ijtc-1548	202	120	to	to	PART
ijtc-1548	202	121	assess	assess	VERB
ijtc-1548	202	122	the	the	DET
ijtc-1548	202	123	hypothesis	hypothesis	NOUN
ijtc-1548	202	124	.	.	PUNCT
ijtc-1548	203	1	the	the	DET
ijtc-1548	203	2	analysis	analysis	NOUN
ijtc-1548	203	3	,	,	PUNCT
ijtc-1548	203	4	as	as	SCONJ
ijtc-1548	203	5	shown	show	VERB
ijtc-1548	203	6	in	in	ADP
ijtc-1548	203	7	table	table	NOUN
ijtc-1548	203	8	2	2	NUM
ijtc-1548	203	9	beneath	beneath	ADV
ijtc-1548	203	10	,	,	PUNCT
ijtc-1548	203	11	reveals	reveal	VERB
ijtc-1548	203	12	that	that	SCONJ
ijtc-1548	203	13	mayor	mayor	NOUN
ijtc-1548	203	14	’s	’s	PART
ijtc-1548	203	15	foreword	foreword	PROPN
ijtc-1548	203	16	length	length	NOUN
ijtc-1548	203	17	in	in	ADP
ijtc-1548	203	18	words	word	NOUN
ijtc-1548	203	19	for	for	ADP
ijtc-1548	203	20	performing	perform	VERB
ijtc-1548	203	21	district	district	NOUN
ijtc-1548	203	22	municipalities	municipality	NOUN
ijtc-1548	203	23	had	have	AUX
ijtc-1548	203	24	mean	mean	VERB
ijtc-1548	203	25	rank	rank	NOUN
ijtc-1548	203	26	of	of	ADP
ijtc-1548	203	27	17,94	17,94	NUM
ijtc-1548	203	28	which	which	PRON
ijtc-1548	203	29	is	be	AUX
ijtc-1548	203	30	marginally	marginally	ADV
ijtc-1548	203	31	above	above	ADP
ijtc-1548	203	32	that	that	PRON
ijtc-1548	203	33	of	of	ADP
ijtc-1548	203	34	non	non	ADJ
ijtc-1548	203	35	-	-	ADJ
ijtc-1548	203	36	performing	perform	VERB
ijtc-1548	203	37	district	district	NOUN
ijtc-1548	203	38	municipalities	municipality	NOUN
ijtc-1548	203	39	which	which	PRON
ijtc-1548	203	40	is	be	AUX
ijtc-1548	203	41	17,06	17,06	NUM
ijtc-1548	203	42	which	which	PRON
ijtc-1548	203	43	is	be	AUX
ijtc-1548	203	44	the	the	DET
ijtc-1548	203	45	difference	difference	NOUN
ijtc-1548	203	46	of	of	ADP
ijtc-1548	203	47	5,16	5,16	NUM
ijtc-1548	203	48	%	%	NOUN
ijtc-1548	203	49	.	.	PUNCT
ijtc-1548	204	1	in	in	ADP
ijtc-1548	204	2	addition	addition	NOUN
ijtc-1548	204	3	,	,	PUNCT
ijtc-1548	204	4	performing	perform	VERB
ijtc-1548	204	5	district	district	NOUN
ijtc-1548	204	6	municipalities	municipality	NOUN
ijtc-1548	204	7	had	have	VERB
ijtc-1548	204	8	a	a	DET
ijtc-1548	204	9	sum	sum	NOUN
ijtc-1548	204	10	of	of	ADP
ijtc-1548	204	11	ranks	rank	NOUN
ijtc-1548	204	12	equivalent	equivalent	ADJ
ijtc-1548	204	13	to	to	ADP
ijtc-1548	204	14	305	305	NUM
ijtc-1548	204	15	,	,	PUNCT
ijtc-1548	204	16	which	which	PRON
ijtc-1548	204	17	is	be	AUX
ijtc-1548	204	18	marginally	marginally	ADV
ijtc-1548	204	19	higher	high	ADJ
ijtc-1548	204	20	than	than	ADP
ijtc-1548	204	21	that	that	PRON
ijtc-1548	204	22	of	of	ADP
ijtc-1548	204	23	nonperforming	nonperforme	VERB
ijtc-1548	204	24	district	district	NOUN
ijtc-1548	204	25	municipalities	municipality	NOUN
ijtc-1548	204	26	which	which	PRON
ijtc-1548	204	27	was	be	AUX
ijtc-1548	204	28	equivalent	equivalent	ADJ
ijtc-1548	204	29	to	to	ADP
ijtc-1548	204	30	290	290	NUM
ijtc-1548	204	31	with	with	ADP
ijtc-1548	204	32	the	the	DET
ijtc-1548	204	33	difference	difference	NOUN
ijtc-1548	204	34	of	of	ADP
ijtc-1548	204	35	0,52	0,52	NOUN
ijtc-1548	204	36	%	%	NOUN
ijtc-1548	204	37	.	.	PUNCT
ijtc-1548	205	1	mannwhitney	mannwhitney	ADJ
ijtc-1548	205	2	test	test	NOUN
ijtc-1548	205	3	,	,	PUNCT
ijtc-1548	205	4	as	as	SCONJ
ijtc-1548	205	5	revealed	reveal	VERB
ijtc-1548	205	6	by	by	ADP
ijtc-1548	205	7	the	the	DET
ijtc-1548	205	8	statistics	statistic	NOUN
ijtc-1548	205	9	u=137.000	u=137.000	PROPN
ijtc-1548	205	10	,	,	PUNCT
ijtc-1548	205	11	z=-0,258	z=-0,258	PROPN
ijtc-1548	205	12	,	,	PUNCT
ijtc-1548	205	13	asymp.sig	asymp.sig	X
ijtc-1548	205	14	.	.	X
ijtc-1548	206	1	(	(	PUNCT
ijtc-1548	206	2	2	2	NUM
ijtc-1548	206	3	-	-	PUNCT
ijtc-1548	206	4	tailed	tail	VERB
ijtc-1548	206	5	)	)	PUNCT
ijtc-1548	206	6	,	,	PUNCT
ijtc-1548	206	7	had	have	VERB
ijtc-1548	206	8	a	a	DET
ijtc-1548	206	9	pvalue	pvalue	NOUN
ijtc-1548	206	10	of	of	ADP
ijtc-1548	206	11	0,796	0,796	NUM
ijtc-1548	206	12	.	.	PUNCT
ijtc-1548	207	1	accordingly	accordingly	ADV
ijtc-1548	207	2	,	,	PUNCT
ijtc-1548	207	3	the	the	DET
ijtc-1548	207	4	p	p	NOUN
ijtc-1548	207	5	-	-	PUNCT
ijtc-1548	207	6	value	value	NOUN
ijtc-1548	207	7	of	of	ADP
ijtc-1548	207	8	0,796	0,796	NUM
ijtc-1548	207	9	(	(	PUNCT
ijtc-1548	207	10	p>0,05	p>0,05	ADV
ijtc-1548	207	11	)	)	PUNCT
ijtc-1548	207	12	is	be	AUX
ijtc-1548	207	13	greater	great	ADJ
ijtc-1548	207	14	than	than	ADP
ijtc-1548	207	15	0,05	0,05	NOUN
ijtc-1548	207	16	,	,	PUNCT
ijtc-1548	207	17	meaning	mean	VERB
ijtc-1548	207	18	that	that	SCONJ
ijtc-1548	207	19	the	the	DET
ijtc-1548	207	20	variation	variation	NOUN
ijtc-1548	207	21	between	between	ADP
ijtc-1548	207	22	these	these	DET
ijtc-1548	207	23	two	two	NUM
ijtc-1548	207	24	groups	group	NOUN
ijtc-1548	207	25	based	base	VERB
ijtc-1548	207	26	on	on	ADP
ijtc-1548	207	27	length	length	NOUN
ijtc-1548	207	28	of	of	ADP
ijtc-1548	207	29	the	the	DET
ijtc-1548	207	30	mayor	mayor	NOUN
ijtc-1548	207	31	’s	’s	PART
ijtc-1548	207	32	foreword	foreword	NOUN
ijtc-1548	207	33	in	in	ADP
ijtc-1548	207	34	words	word	NOUN
ijtc-1548	207	35	is	be	AUX
ijtc-1548	207	36	not	not	PART
ijtc-1548	207	37	significant	significant	ADJ
ijtc-1548	207	38	.	.	PUNCT
ijtc-1548	208	1	hypothesis	hypothesis	NOUN
ijtc-1548	208	2	therefore	therefore	ADV
ijtc-1548	208	3	is	be	AUX
ijtc-1548	208	4	acceptable	acceptable	ADJ
ijtc-1548	208	5	.	.	PUNCT
ijtc-1548	209	1	these	these	DET
ijtc-1548	209	2	results	result	NOUN
ijtc-1548	209	3	are	be	AUX
ijtc-1548	209	4	in	in	ADP
ijtc-1548	209	5	line	line	NOUN
ijtc-1548	209	6	with	with	ADP
ijtc-1548	209	7	those	those	PRON
ijtc-1548	209	8	of	of	ADP
ijtc-1548	209	9	dhludhlu	dhludhlu	NOUN
ijtc-1548	209	10	et	et	PROPN
ijtc-1548	209	11	al	al	PROPN
ijtc-1548	209	12	.	.	PROPN
ijtc-1548	210	1	(	(	PUNCT
ijtc-1548	210	2	2022b	2022b	NUM
ijtc-1548	210	3	)	)	PUNCT
ijtc-1548	210	4	,	,	PUNCT
ijtc-1548	210	5	who	who	PRON
ijtc-1548	210	6	concluded	conclude	VERB
ijtc-1548	210	7	that	that	SCONJ
ijtc-1548	210	8	there	there	PRON
ijtc-1548	210	9	was	be	VERB
ijtc-1548	210	10	no	no	DET
ijtc-1548	210	11	variation	variation	NOUN
ijtc-1548	210	12	on	on	ADP
ijtc-1548	210	13	chairman	chairman	NOUN
ijtc-1548	210	14	statements	statement	NOUN
ijtc-1548	210	15	length	length	VERB
ijtc-1548	210	16	in	in	ADP
ijtc-1548	210	17	words	word	NOUN
ijtc-1548	210	18	between	between	ADP
ijtc-1548	210	19	profitable	profitable	ADJ
ijtc-1548	210	20	and	and	CCONJ
ijtc-1548	210	21	non	non	ADJ
ijtc-1548	210	22	-	-	ADJ
ijtc-1548	210	23	profitable	profitable	ADJ
ijtc-1548	210	24	companies	company	NOUN
ijtc-1548	210	25	.	.	PUNCT
ijtc-1548	211	1	this	this	PRON
ijtc-1548	211	2	is	be	AUX
ijtc-1548	211	3	also	also	ADV
ijtc-1548	211	4	in	in	ADP
ijtc-1548	211	5	line	line	NOUN
ijtc-1548	211	6	with	with	ADP
ijtc-1548	211	7	the	the	DET
ijtc-1548	211	8	results	result	NOUN
ijtc-1548	211	9	of	of	ADP
ijtc-1548	211	10	(	(	PUNCT
ijtc-1548	211	11	yasseen	yasseen	PROPN
ijtc-1548	211	12	et	et	PROPN
ijtc-1548	211	13	al	al	PROPN
ijtc-1548	211	14	.	.	PROPN
ijtc-1548	211	15	,	,	PUNCT
ijtc-1548	211	16	2017	2017	NUM
ijtc-1548	211	17	)	)	PUNCT
ijtc-1548	211	18	.	.	PUNCT
ijtc-1548	212	1	these	these	DET
ijtc-1548	212	2	results	result	NOUN
ijtc-1548	212	3	mean	mean	VERB
ijtc-1548	212	4	that	that	SCONJ
ijtc-1548	212	5	both	both	DET
ijtc-1548	212	6	groups	group	NOUN
ijtc-1548	212	7	of	of	ADP
ijtc-1548	212	8	district	district	NOUN
ijtc-1548	212	9	municipalities	municipality	NOUN
ijtc-1548	212	10	do	do	AUX
ijtc-1548	212	11	partake	partake	VERB
ijtc-1548	212	12	in	in	ADP
ijtc-1548	212	13	impression	impression	NOUN
ijtc-1548	212	14	management	management	NOUN
ijtc-1548	212	15	using	use	VERB
ijtc-1548	212	16	many	many	ADJ
ijtc-1548	212	17	words	word	NOUN
ijtc-1548	212	18	in	in	ADP
ijtc-1548	212	19	the	the	DET
ijtc-1548	212	20	mayor	mayor	NOUN
ijtc-1548	212	21	’s	’s	PART
ijtc-1548	212	22	foreword	foreword	NOUN
ijtc-1548	212	23	either	either	ADV
ijtc-1548	212	24	to	to	PART
ijtc-1548	212	25	magnify	magnify	VERB
ijtc-1548	212	26	their	their	PRON
ijtc-1548	212	27	performance	performance	NOUN
ijtc-1548	212	28	or	or	CCONJ
ijtc-1548	212	29	to	to	PART
ijtc-1548	212	30	conceal	conceal	VERB
ijtc-1548	212	31	the	the	DET
ijtc-1548	212	32	real	real	ADJ
ijtc-1548	212	33	issues	issue	NOUN
ijtc-1548	212	34	leading	lead	VERB
ijtc-1548	212	35	to	to	ADP
ijtc-1548	212	36	their	their	PRON
ijtc-1548	212	37	poor	poor	ADJ
ijtc-1548	212	38	performance	performance	NOUN
ijtc-1548	212	39	.	.	PUNCT
ijtc-1548	213	1	mann	mann	PROPN
ijtc-1548	213	2	-	-	PUNCT
ijtc-1548	213	3	whitney	whitney	PROPN
ijtc-1548	213	4	–	–	PUNCT
ijtc-1548	213	5	length	length	NOUN
ijtc-1548	213	6	based	base	VERB
ijtc-1548	213	7	on	on	ADP
ijtc-1548	213	8	number	number	NOUN
ijtc-1548	213	9	of	of	ADP
ijtc-1548	213	10	pages	page	NOUN
ijtc-1548	213	11	analysis	analysis	NOUN
ijtc-1548	213	12	of	of	ADP
ijtc-1548	213	13	mayor	mayor	NOUN
ijtc-1548	213	14	’s	’s	PART
ijtc-1548	213	15	foreword	foreword	PROPN
ijtc-1548	213	16	length	length	NOUN
ijtc-1548	213	17	in	in	ADP
ijtc-1548	213	18	pages	page	NOUN
ijtc-1548	213	19	as	as	SCONJ
ijtc-1548	213	20	shown	show	VERB
ijtc-1548	213	21	in	in	ADP
ijtc-1548	213	22	table	table	NOUN
ijtc-1548	213	23	2	2	NUM
ijtc-1548	213	24	reveals	reveal	NOUN
ijtc-1548	213	25	performing	perform	VERB
ijtc-1548	213	26	district	district	NOUN
ijtc-1548	213	27	municipalities	municipality	NOUN
ijtc-1548	213	28	as	as	ADP
ijtc-1548	213	29	having	have	VERB
ijtc-1548	213	30	the	the	DET
ijtc-1548	213	31	mean	mean	ADJ
ijtc-1548	213	32	rank	rank	NOUN
ijtc-1548	213	33	of	of	ADP
ijtc-1548	213	34	18,71	18,71	NOUN
ijtc-1548	213	35	,	,	PUNCT
ijtc-1548	213	36	which	which	PRON
ijtc-1548	213	37	is	be	AUX
ijtc-1548	213	38	higher	high	ADJ
ijtc-1548	213	39	by	by	ADP
ijtc-1548	213	40	14,86	14,86	NUM
ijtc-1548	213	41	%	%	NOUN
ijtc-1548	213	42	compared	compare	VERB
ijtc-1548	213	43	to	to	ADP
ijtc-1548	213	44	nonperforming	nonperforme	VERB
ijtc-1548	213	45	,	,	PUNCT
ijtc-1548	213	46	which	which	PRON
ijtc-1548	213	47	is	be	AUX
ijtc-1548	213	48	16,29	16,29	NUM
ijtc-1548	213	49	.	.	PUNCT
ijtc-1548	214	1	the	the	DET
ijtc-1548	214	2	analysis	analysis	NOUN
ijtc-1548	214	3	further	far	ADV
ijtc-1548	214	4	reveals	reveal	VERB
ijtc-1548	214	5	sum	sum	NOUN
ijtc-1548	214	6	of	of	ADP
ijtc-1548	214	7	318	318	NUM
ijtc-1548	214	8	for	for	ADP
ijtc-1548	214	9	the	the	DET
ijtc-1548	214	10	performing	perform	VERB
ijtc-1548	214	11	district	district	NOUN
ijtc-1548	214	12	municipalities	municipality	NOUN
ijtc-1548	214	13	,	,	PUNCT
ijtc-1548	214	14	which	which	PRON
ijtc-1548	214	15	is	be	AUX
ijtc-1548	214	16	higher	high	ADJ
ijtc-1548	214	17	by	by	ADP
ijtc-1548	214	18	14,80	14,80	NUM
ijtc-1548	214	19	%	%	NOUN
ijtc-1548	214	20	compared	compare	VERB
ijtc-1548	214	21	to	to	ADP
ijtc-1548	214	22	non	non	ADJ
ijtc-1548	214	23	-	-	ADJ
ijtc-1548	214	24	performing	perform	VERB
ijtc-1548	214	25	of	of	ADP
ijtc-1548	214	26	277	277	NUM
ijtc-1548	214	27	.	.	PUNCT
ijtc-1548	215	1	mann	mann	PROPN
ijtc-1548	215	2	-	-	PUNCT
ijtc-1548	215	3	whitney	whitney	PROPN
ijtc-1548	215	4	test	test	NOUN
ijtc-1548	215	5	statistics	statistic	NOUN
ijtc-1548	215	6	revealed	reveal	VERB
ijtc-1548	215	7	that	that	SCONJ
ijtc-1548	215	8	u=124,000	u=124,000	PROPN
ijtc-1548	215	9	,	,	PUNCT
ijtc-1548	215	10	z=-0,717	z=-0,717	PROPN
ijtc-1548	215	11	,	,	PUNCT
ijtc-1548	215	12	p=0.473	p=0.473	PROPN
ijtc-1548	215	13	.	.	PUNCT
ijtc-1548	215	14	accordingly	accordingly	ADV
ijtc-1548	215	15	,	,	PUNCT
ijtc-1548	215	16	the	the	DET
ijtc-1548	215	17	difference	difference	NOUN
ijtc-1548	215	18	between	between	ADP
ijtc-1548	215	19	these	these	DET
ijtc-1548	215	20	two	two	NUM
ijtc-1548	215	21	groups	group	NOUN
ijtc-1548	215	22	based	base	VERB
ijtc-1548	215	23	on	on	ADP
ijtc-1548	215	24	mayor	mayor	NOUN
ijtc-1548	215	25	’s	’s	PART
ijtc-1548	215	26	foreword	foreword	PROPN
ijtc-1548	215	27	length	length	NOUN
ijtc-1548	215	28	in	in	ADP
ijtc-1548	215	29	pages	page	NOUN
ijtc-1548	215	30	is	be	AUX
ijtc-1548	215	31	not	not	PART
ijtc-1548	215	32	significant	significant	ADJ
ijtc-1548	215	33	.	.	PUNCT
ijtc-1548	216	1	hypothesis	hypothesis	NOUN
ijtc-1548	216	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1548	216	3	assessing	assess	VERB
ijtc-1548	216	4	impression	impression	NOUN
ijtc-1548	216	5	management	management	NOUN
ijtc-1548	216	6	in	in	ADP
ijtc-1548	216	7	south	south	ADJ
ijtc-1548	216	8	african	african	ADJ
ijtc-1548	216	9	district	district	NOUN
ijtc-1548	216	10	municipalities	municipality	NOUN
ijtc-1548	216	11	’	'	PUNCT
ijtc-1548	216	12	annual	annual	ADJ
ijtc-1548	216	13	reports	report	NOUN
ijtc-1548	216	14	:	:	PUNCT
ijtc-1548	216	15	a	a	DET
ijtc-1548	216	16	textual	textual	ADJ
ijtc-1548	216	17	characteristics	characteristic	NOUN
ijtc-1548	216	18	analysis	analysis	NOUN
ijtc-1548	216	19	of	of	ADP
ijtc-1548	216	20	mayor	mayor	NOUN
ijtc-1548	216	21	’s	’s	PART
ijtc-1548	216	22	foreword	foreword	PROPN
ijtc-1548	216	23	phesa	phesa	NOUN
ijtc-1548	216	24	and	and	CCONJ
ijtc-1548	216	25	mgoyana	mgoyana	PROPN
ijtc-1548	216	26	13	13	NUM
ijtc-1548	216	27	|	|	ADV
ijtc-1548	216	28	ilomata	ilomata	PROPN
ijtc-1548	216	29	international	international	ADJ
ijtc-1548	216	30	journal	journal	NOUN
ijtc-1548	216	31	of	of	ADP
ijtc-1548	216	32	tax	tax	PROPN
ijtc-1548	216	33	&	&	CCONJ
ijtc-1548	216	34	accounting	accounting	PROPN
ijtc-1548	216	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	216	36	source	source	NOUN
ijtc-1548	216	37	:	:	PUNCT
ijtc-1548	216	38	researcher	researcher	NOUN
ijtc-1548	216	39	’s	’s	PART
ijtc-1548	216	40	compilation	compilation	NOUN
ijtc-1548	216	41	therefore	therefore	ADV
ijtc-1548	216	42	is	be	AUX
ijtc-1548	216	43	accepted	accept	VERB
ijtc-1548	216	44	.	.	PUNCT
ijtc-1548	217	1	the	the	DET
ijtc-1548	217	2	results	result	NOUN
ijtc-1548	217	3	align	align	VERB
ijtc-1548	217	4	with	with	ADP
ijtc-1548	217	5	phesa	phesa	NOUN
ijtc-1548	217	6	(	(	PUNCT
ijtc-1548	217	7	2021	2021	NUM
ijtc-1548	217	8	)	)	PUNCT
ijtc-1548	217	9	,	,	PUNCT
ijtc-1548	217	10	who	who	PRON
ijtc-1548	217	11	showed	show	VERB
ijtc-1548	217	12	no	no	DET
ijtc-1548	217	13	significant	significant	ADJ
ijtc-1548	217	14	difference	difference	NOUN
ijtc-1548	217	15	between	between	ADP
ijtc-1548	217	16	profitable	profitable	ADJ
ijtc-1548	217	17	and	and	CCONJ
ijtc-1548	217	18	unprofitable	unprofitable	ADJ
ijtc-1548	217	19	companies	company	NOUN
ijtc-1548	217	20	in	in	ADP
ijtc-1548	217	21	terms	term	NOUN
ijtc-1548	217	22	of	of	ADP
ijtc-1548	217	23	chairman	chairman	NOUN
ijtc-1548	217	24	statement	statement	NOUN
ijtc-1548	217	25	length	length	NOUN
ijtc-1548	217	26	in	in	ADP
ijtc-1548	217	27	pages	page	NOUN
ijtc-1548	217	28	.	.	PUNCT
ijtc-1548	218	1	these	these	DET
ijtc-1548	218	2	results	result	NOUN
ijtc-1548	218	3	mean	mean	VERB
ijtc-1548	218	4	that	that	SCONJ
ijtc-1548	218	5	municipalities	municipality	NOUN
ijtc-1548	218	6	write	write	VERB
ijtc-1548	218	7	long	long	ADJ
ijtc-1548	218	8	pages	page	NOUN
ijtc-1548	218	9	of	of	ADP
ijtc-1548	218	10	mayor	mayor	NOUN
ijtc-1548	218	11	’s	’s	PART
ijtc-1548	218	12	foreword	foreword	PROPN
ijtc-1548	218	13	to	to	PART
ijtc-1548	218	14	sway	sway	VERB
ijtc-1548	218	15	away	away	ADV
ijtc-1548	218	16	user	user	NOUN
ijtc-1548	218	17	’s	’s	PART
ijtc-1548	218	18	attention	attention	NOUN
ijtc-1548	218	19	from	from	ADP
ijtc-1548	218	20	non	non	ADJ
ijtc-1548	218	21	-	-	NOUN
ijtc-1548	218	22	performance	performance	NOUN
ijtc-1548	218	23	and	and	CCONJ
ijtc-1548	218	24	to	to	PART
ijtc-1548	218	25	over	over	AUX
ijtc-1548	218	26	emphasize	emphasize	VERB
ijtc-1548	218	27	performance	performance	NOUN
ijtc-1548	218	28	to	to	PART
ijtc-1548	218	29	cover	cover	VERB
ijtc-1548	218	30	negative	negative	ADJ
ijtc-1548	218	31	aspects	aspect	NOUN
ijtc-1548	218	32	so	so	SCONJ
ijtc-1548	218	33	that	that	SCONJ
ijtc-1548	218	34	they	they	PRON
ijtc-1548	218	35	are	be	AUX
ijtc-1548	218	36	perceived	perceive	VERB
ijtc-1548	218	37	favourably	favourably	ADV
ijtc-1548	218	38	.	.	PUNCT
ijtc-1548	219	1	this	this	PRON
ijtc-1548	219	2	has	have	VERB
ijtc-1548	219	3	a	a	DET
ijtc-1548	219	4	negative	negative	ADJ
ijtc-1548	219	5	influence	influence	NOUN
ijtc-1548	219	6	on	on	ADP
ijtc-1548	219	7	the	the	DET
ijtc-1548	219	8	users	user	NOUN
ijtc-1548	219	9	of	of	ADP
ijtc-1548	219	10	the	the	DET
ijtc-1548	219	11	annual	annual	ADJ
ijtc-1548	219	12	report	report	NOUN
ijtc-1548	219	13	as	as	SCONJ
ijtc-1548	219	14	it	it	PRON
ijtc-1548	219	15	affects	affect	VERB
ijtc-1548	219	16	their	their	PRON
ijtc-1548	219	17	decision	decision	NOUN
ijtc-1548	219	18	making	making	NOUN
ijtc-1548	219	19	.	.	PUNCT
ijtc-1548	220	1	table	table	NOUN
ijtc-1548	220	2	2	2	NUM
ijtc-1548	220	3	:	:	PUNCT
ijtc-1548	220	4	length	length	NOUN
ijtc-1548	220	5	of	of	ADP
ijtc-1548	220	6	the	the	DET
ijtc-1548	220	7	mayor	mayor	NOUN
ijtc-1548	220	8	’s	’s	PART
ijtc-1548	220	9	foreword	foreword	NOUN
ijtc-1548	220	10	in	in	ADP
ijtc-1548	220	11	words	word	NOUN
ijtc-1548	220	12	and	and	CCONJ
ijtc-1548	220	13	pages	page	NOUN
ijtc-1548	220	14	:	:	PUNCT
ijtc-1548	220	15	mann	mann	PROPN
ijtc-1548	220	16	-	-	PUNCT
ijtc-1548	220	17	whitney	whitney	PROPN
ijtc-1548	220	18	u	u	PROPN
ijtc-1548	220	19	test	test	NOUN
ijtc-1548	220	20	n	n	PRON
ijtc-1548	220	21	mean	mean	VERB
ijtc-1548	220	22	rank	rank	NOUN
ijtc-1548	220	23	sum	sum	NOUN
ijtc-1548	220	24	of	of	ADP
ijtc-1548	220	25	ranks	rank	NOUN
ijtc-1548	220	26	length	length	NOUN
ijtc-1548	220	27	of	of	ADP
ijtc-1548	220	28	the	the	DET
ijtc-1548	220	29	mayor	mayor	NOUN
ijtc-1548	220	30	’s	’s	PART
ijtc-1548	220	31	foreword	foreword	NOUN
ijtc-1548	220	32	in	in	ADP
ijtc-1548	220	33	number	number	NOUN
ijtc-1548	220	34	of	of	ADP
ijtc-1548	220	35	words	word	NOUN
ijtc-1548	220	36	performing	perform	VERB
ijtc-1548	220	37	17	17	NUM
ijtc-1548	220	38	17,94	17,94	ADJ
ijtc-1548	220	39	305	305	NUM
ijtc-1548	220	40	non	non	ADJ
ijtc-1548	220	41	-	-	ADJ
ijtc-1548	220	42	performing	perform	VERB
ijtc-1548	220	43	17	17	NUM
ijtc-1548	220	44	17,06	17,06	NUM
ijtc-1548	220	45	290	290	NUM
ijtc-1548	220	46	mann	mann	PROPN
ijtc-1548	220	47	-	-	PUNCT
ijtc-1548	220	48	whitney	whitney	PROPN
ijtc-1548	220	49	u	u	PROPN
ijtc-1548	220	50	wilcoxon	wilcoxon	VERB
ijtc-1548	220	51	w	w	PROPN
ijtc-1548	220	52	z	z	PROPN
ijtc-1548	220	53	asymp.sig	asymp.sig	X
ijtc-1548	220	54	.	.	PUNCT
ijtc-1548	221	1	(	(	PUNCT
ijtc-1548	221	2	2tailed	2tailed	NUM
ijtc-1548	221	3	)	)	PUNCT
ijtc-1548	221	4	137,000	137,000	NUM
ijtc-1548	221	5	290,000	290,000	NUM
ijtc-1548	221	6	-0,258	-0,258	NUM
ijtc-1548	221	7	0,796	0,796	NUM
ijtc-1548	221	8	length	length	NOUN
ijtc-1548	221	9	of	of	ADP
ijtc-1548	221	10	the	the	DET
ijtc-1548	221	11	mayor	mayor	NOUN
ijtc-1548	221	12	’s	’s	PART
ijtc-1548	221	13	foreword	foreword	NOUN
ijtc-1548	221	14	in	in	ADP
ijtc-1548	221	15	number	number	NOUN
ijtc-1548	221	16	of	of	ADP
ijtc-1548	221	17	pages	page	NOUN
ijtc-1548	221	18	performing	perform	VERB
ijtc-1548	221	19	17	17	NUM
ijtc-1548	221	20	18,71	18,71	NUM
ijtc-1548	221	21	318	318	NUM
ijtc-1548	221	22	non	non	ADJ
ijtc-1548	221	23	-	-	ADJ
ijtc-1548	221	24	performing	perform	VERB
ijtc-1548	221	25	17	17	NUM
ijtc-1548	221	26	16,29	16,29	NUM
ijtc-1548	221	27	277	277	NUM
ijtc-1548	221	28	mann	mann	PROPN
ijtc-1548	221	29	-	-	PUNCT
ijtc-1548	221	30	whitney	whitney	PROPN
ijtc-1548	221	31	u	u	PROPN
ijtc-1548	221	32	wilcoxon	wilcoxon	VERB
ijtc-1548	221	33	w	w	PROPN
ijtc-1548	221	34	z	z	PROPN
ijtc-1548	221	35	asymp.sig	asymp.sig	X
ijtc-1548	221	36	.	.	PUNCT
ijtc-1548	222	1	(	(	PUNCT
ijtc-1548	222	2	2tailed	2tailed	NUM
ijtc-1548	222	3	)	)	PUNCT
ijtc-1548	222	4	124,000	124,000	NUM
ijtc-1548	222	5	277,000	277,000	NUM
ijtc-1548	222	6	-0,717	-0,717	NUM
ijtc-1548	222	7	0,473	0,473	NUM
ijtc-1548	222	8	source	source	NOUN
ijtc-1548	222	9	:	:	PUNCT
ijtc-1548	222	10	researcher	researcher	NOUN
ijtc-1548	222	11	’s	’s	PART
ijtc-1548	222	12	compilation	compilation	NOUN
ijtc-1548	222	13	use	use	NOUN
ijtc-1548	222	14	of	of	ADP
ijtc-1548	222	15	passive	passive	ADJ
ijtc-1548	222	16	voice	voice	NOUN
ijtc-1548	222	17	the	the	DET
ijtc-1548	222	18	second	second	ADJ
ijtc-1548	222	19	hypothesis	hypothesis	NOUN
ijtc-1548	222	20	was	be	AUX
ijtc-1548	222	21	tested	test	VERB
ijtc-1548	222	22	through	through	ADP
ijtc-1548	222	23	passive	passive	ADJ
ijtc-1548	222	24	voice	voice	NOUN
ijtc-1548	222	25	usage	usage	NOUN
ijtc-1548	222	26	analysis	analysis	NOUN
ijtc-1548	222	27	:	:	PUNCT
ijtc-1548	222	28	h1.2	h1.2	NOUN
ijtc-1548	222	29	performing	performing	NOUN
ijtc-1548	222	30	and	and	CCONJ
ijtc-1548	222	31	non	non	ADJ
ijtc-1548	222	32	-	-	ADJ
ijtc-1548	222	33	performing	perform	VERB
ijtc-1548	222	34	south	south	ADJ
ijtc-1548	222	35	african	african	ADJ
ijtc-1548	222	36	district	district	NOUN
ijtc-1548	222	37	municipalities	municipality	NOUN
ijtc-1548	222	38	’	'	PUNCT
ijtc-1548	222	39	mayor	mayor	NOUN
ijtc-1548	222	40	’s	’s	PART
ijtc-1548	222	41	foreword	foreword	NOUN
ijtc-1548	222	42	will	will	AUX
ijtc-1548	222	43	have	have	VERB
ijtc-1548	222	44	similar	similar	ADJ
ijtc-1548	222	45	percentage	percentage	NOUN
ijtc-1548	222	46	of	of	ADP
ijtc-1548	222	47	passive	passive	ADJ
ijtc-1548	222	48	voice	voice	NOUN
ijtc-1548	222	49	the	the	DET
ijtc-1548	222	50	results	result	NOUN
ijtc-1548	222	51	reveal	reveal	VERB
ijtc-1548	222	52	that	that	SCONJ
ijtc-1548	222	53	both	both	DET
ijtc-1548	222	54	groups	group	NOUN
ijtc-1548	222	55	used	use	VERB
ijtc-1548	222	56	passive	passive	ADJ
ijtc-1548	222	57	voice	voice	NOUN
ijtc-1548	222	58	in	in	ADP
ijtc-1548	222	59	their	their	PRON
ijtc-1548	222	60	mayor	mayor	NOUN
ijtc-1548	222	61	’s	’s	PART
ijtc-1548	222	62	foreword	foreword	PROPN
ijtc-1548	222	63	.	.	PUNCT
ijtc-1548	223	1	as	as	SCONJ
ijtc-1548	223	2	shown	show	VERB
ijtc-1548	223	3	by	by	ADP
ijtc-1548	223	4	table	table	NOUN
ijtc-1548	223	5	3	3	NUM
ijtc-1548	223	6	below	below	ADV
ijtc-1548	223	7	,	,	PUNCT
ijtc-1548	223	8	performing	perform	VERB
ijtc-1548	223	9	district	district	NOUN
ijtc-1548	223	10	municipalities	municipality	NOUN
ijtc-1548	223	11	’	'	PUNCT
ijtc-1548	223	12	mayor	mayor	NOUN
ijtc-1548	223	13	’s	’s	PART
ijtc-1548	223	14	foreword	foreword	NOUN
ijtc-1548	223	15	consisted	consist	VERB
ijtc-1548	223	16	of	of	ADP
ijtc-1548	223	17	17	17	NUM
ijtc-1548	223	18	%	%	NOUN
ijtc-1548	223	19	passive	passive	ADJ
ijtc-1548	223	20	voice	voice	NOUN
ijtc-1548	223	21	usage	usage	NOUN
ijtc-1548	223	22	on	on	ADP
ijtc-1548	223	23	average	average	ADJ
ijtc-1548	223	24	,	,	PUNCT
ijtc-1548	223	25	compared	compare	VERB
ijtc-1548	223	26	to	to	ADP
ijtc-1548	223	27	24	24	NUM
ijtc-1548	223	28	%	%	NOUN
ijtc-1548	223	29	of	of	ADP
ijtc-1548	223	30	non	non	ADJ
ijtc-1548	223	31	-	-	ADJ
ijtc-1548	223	32	performing	performing	ADJ
ijtc-1548	223	33	.	.	PUNCT
ijtc-1548	224	1	performing	perform	VERB
ijtc-1548	224	2	therefore	therefore	ADV
ijtc-1548	224	3	used	use	VERB
ijtc-1548	224	4	fewer	few	ADJ
ijtc-1548	224	5	passive	passive	ADJ
ijtc-1548	224	6	voices	voice	NOUN
ijtc-1548	224	7	than	than	ADP
ijtc-1548	224	8	non	non	ADJ
ijtc-1548	224	9	-	-	ADJ
ijtc-1548	224	10	performing	performing	ADJ
ijtc-1548	224	11	.	.	PUNCT
ijtc-1548	225	1	performing	perform	VERB
ijtc-1548	225	2	district	district	NOUN
ijtc-1548	225	3	municipalities	municipality	NOUN
ijtc-1548	225	4	had	have	VERB
ijtc-1548	225	5	a	a	DET
ijtc-1548	225	6	maximum	maximum	NOUN
ijtc-1548	225	7	of	of	ADP
ijtc-1548	225	8	32	32	NUM
ijtc-1548	225	9	%	%	NOUN
ijtc-1548	225	10	passive	passive	ADJ
ijtc-1548	225	11	voice	voice	NOUN
ijtc-1548	225	12	whereas	whereas	SCONJ
ijtc-1548	225	13	non	non	ADJ
ijtc-1548	225	14	-	-	ADJ
ijtc-1548	225	15	performing	performing	ADJ
ijtc-1548	225	16	consisted	consisted	NOUN
ijtc-1548	225	17	of	of	ADP
ijtc-1548	225	18	a	a	DET
ijtc-1548	225	19	maximum	maximum	NOUN
ijtc-1548	225	20	of	of	ADP
ijtc-1548	225	21	40	40	NUM
ijtc-1548	225	22	%	%	NOUN
ijtc-1548	225	23	.	.	PUNCT
ijtc-1548	226	1	these	these	DET
ijtc-1548	226	2	results	result	NOUN
ijtc-1548	226	3	mean	mean	VERB
ijtc-1548	226	4	that	that	SCONJ
ijtc-1548	226	5	non	non	ADJ
ijtc-1548	226	6	-	-	ADJ
ijtc-1548	226	7	performing	perform	VERB
ijtc-1548	226	8	district	district	NOUN
ijtc-1548	226	9	municipalities	municipality	NOUN
ijtc-1548	226	10	wanted	want	VERB
ijtc-1548	226	11	the	the	DET
ijtc-1548	226	12	reader	reader	NOUN
ijtc-1548	226	13	to	to	PART
ijtc-1548	226	14	be	be	AUX
ijtc-1548	226	15	lost	lose	VERB
ijtc-1548	226	16	in	in	ADP
ijtc-1548	226	17	reading	read	VERB
ijtc-1548	226	18	the	the	DET
ijtc-1548	226	19	mayor	mayor	NOUN
ijtc-1548	226	20	’s	’s	PART
ijtc-1548	226	21	foreword	foreword	NOUN
ijtc-1548	226	22	by	by	ADP
ijtc-1548	226	23	putting	put	VERB
ijtc-1548	226	24	a	a	DET
ijtc-1548	226	25	lot	lot	NOUN
ijtc-1548	226	26	of	of	ADP
ijtc-1548	226	27	occurrences	occurrence	NOUN
ijtc-1548	226	28	and	and	CCONJ
ijtc-1548	226	29	events	event	NOUN
ijtc-1548	226	30	without	without	ADP
ijtc-1548	226	31	attaching	attach	VERB
ijtc-1548	226	32	to	to	ADP
ijtc-1548	226	33	the	the	DET
ijtc-1548	226	34	subject	subject	NOUN
ijtc-1548	226	35	.	.	PUNCT
ijtc-1548	227	1	they	they	PRON
ijtc-1548	227	2	are	be	AUX
ijtc-1548	227	3	distancing	distance	VERB
ijtc-1548	227	4	themselves	themselves	PRON
ijtc-1548	227	5	from	from	ADP
ijtc-1548	227	6	the	the	DET
ijtc-1548	227	7	message	message	NOUN
ijtc-1548	227	8	communicated	communicate	VERB
ijtc-1548	227	9	since	since	SCONJ
ijtc-1548	227	10	they	they	PRON
ijtc-1548	227	11	have	have	AUX
ijtc-1548	227	12	not	not	PART
ijtc-1548	227	13	performed	perform	VERB
ijtc-1548	227	14	well	well	ADV
ijtc-1548	227	15	.	.	PUNCT
ijtc-1548	228	1	table	table	NOUN
ijtc-1548	228	2	3	3	NUM
ijtc-1548	228	3	:	:	PUNCT
ijtc-1548	228	4	use	use	NOUN
ijtc-1548	228	5	of	of	ADP
ijtc-1548	228	6	passive	passive	ADJ
ijtc-1548	228	7	voice	voice	NOUN
ijtc-1548	228	8	in	in	ADP
ijtc-1548	228	9	the	the	DET
ijtc-1548	228	10	mayor	mayor	NOUN
ijtc-1548	228	11	’s	’s	PART
ijtc-1548	228	12	foreword	foreword	PROPN
ijtc-1548	228	13	n	n	PRON
ijtc-1548	228	14	mean	mean	VERB
ijtc-1548	228	15	standard	standard	ADJ
ijtc-1548	228	16	deviation	deviation	NOUN
ijtc-1548	228	17	cv	cv	NOUN
ijtc-1548	228	18	minimum	minimum	ADJ
ijtc-1548	228	19	maximum	maximum	ADJ
ijtc-1548	228	20	use	use	NOUN
ijtc-1548	228	21	of	of	ADP
ijtc-1548	228	22	passive	passive	ADJ
ijtc-1548	228	23	voice	voice	NOUN
ijtc-1548	228	24	in	in	ADP
ijtc-1548	228	25	the	the	DET
ijtc-1548	228	26	mayor	mayor	NOUN
ijtc-1548	228	27	’s	’s	PART
ijtc-1548	228	28	foreword	foreword	NOUN
ijtc-1548	228	29	performing	perform	VERB
ijtc-1548	228	30	17	17	NUM
ijtc-1548	228	31	17	17	NUM
ijtc-1548	228	32	%	%	NOUN
ijtc-1548	228	33	9	9	NUM
ijtc-1548	228	34	%	%	NOUN
ijtc-1548	228	35	49	49	NUM
ijtc-1548	228	36	%	%	NOUN
ijtc-1548	228	37	0	0	NUM
ijtc-1548	228	38	%	%	NOUN
ijtc-1548	228	39	32	32	NUM
ijtc-1548	228	40	%	%	NOUN
ijtc-1548	228	41	nonperforming	nonperforme	VERB
ijtc-1548	228	42	17	17	NUM
ijtc-1548	228	43	24	24	NUM
ijtc-1548	228	44	%	%	NOUN
ijtc-1548	228	45	10	10	NUM
ijtc-1548	228	46	%	%	NOUN
ijtc-1548	228	47	41	41	NUM
ijtc-1548	228	48	%	%	NOUN
ijtc-1548	228	49	5	5	NUM
ijtc-1548	228	50	%	%	NOUN
ijtc-1548	228	51	40	40	NUM
ijtc-1548	228	52	%	%	NOUN
ijtc-1548	228	53	total	total	NOUN
ijtc-1548	228	54	34	34	NUM
ijtc-1548	228	55	41	41	NUM
ijtc-1548	228	56	%	%	NOUN
ijtc-1548	228	57	19	19	NUM
ijtc-1548	228	58	%	%	NOUN
ijtc-1548	228	59	90	90	NUM
ijtc-1548	228	60	%	%	NOUN
ijtc-1548	228	61	5	5	NUM
ijtc-1548	228	62	%	%	NOUN
ijtc-1548	228	63	72	72	NUM
ijtc-1548	228	64	%	%	NOUN
ijtc-1548	228	65	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1548	228	66	assessing	assess	VERB
ijtc-1548	228	67	impression	impression	NOUN
ijtc-1548	228	68	management	management	NOUN
ijtc-1548	228	69	in	in	ADP
ijtc-1548	228	70	south	south	ADJ
ijtc-1548	228	71	african	african	ADJ
ijtc-1548	228	72	district	district	NOUN
ijtc-1548	228	73	municipalities	municipality	NOUN
ijtc-1548	228	74	’	'	PUNCT
ijtc-1548	228	75	annual	annual	ADJ
ijtc-1548	228	76	reports	report	NOUN
ijtc-1548	228	77	:	:	PUNCT
ijtc-1548	228	78	a	a	DET
ijtc-1548	228	79	textual	textual	ADJ
ijtc-1548	228	80	characteristics	characteristic	NOUN
ijtc-1548	228	81	analysis	analysis	NOUN
ijtc-1548	228	82	of	of	ADP
ijtc-1548	228	83	mayor	mayor	NOUN
ijtc-1548	228	84	’s	’s	PART
ijtc-1548	228	85	foreword	foreword	PROPN
ijtc-1548	228	86	phesa	phesa	NOUN
ijtc-1548	228	87	and	and	CCONJ
ijtc-1548	228	88	mgoyana	mgoyana	NOUN
ijtc-1548	228	89	14	14	NUM
ijtc-1548	228	90	|	|	ADV
ijtc-1548	228	91	ilomata	ilomata	PROPN
ijtc-1548	228	92	international	international	ADJ
ijtc-1548	228	93	journal	journal	NOUN
ijtc-1548	228	94	of	of	ADP
ijtc-1548	228	95	tax	tax	PROPN
ijtc-1548	228	96	&	&	CCONJ
ijtc-1548	228	97	accounting	accounting	PROPN
ijtc-1548	228	98	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	228	99	mann	mann	PROPN
ijtc-1548	228	100	-	-	PUNCT
ijtc-1548	228	101	whitney	whitney	PROPN
ijtc-1548	228	102	test	test	NOUN
ijtc-1548	228	103	–	–	PUNCT
ijtc-1548	228	104	passive	passive	ADJ
ijtc-1548	228	105	voice	voice	NOUN
ijtc-1548	228	106	analysis	analysis	NOUN
ijtc-1548	228	107	of	of	ADP
ijtc-1548	228	108	the	the	DET
ijtc-1548	228	109	use	use	NOUN
ijtc-1548	228	110	of	of	ADP
ijtc-1548	228	111	passive	passive	ADJ
ijtc-1548	228	112	voice	voice	NOUN
ijtc-1548	228	113	as	as	SCONJ
ijtc-1548	228	114	depicted	depict	VERB
ijtc-1548	228	115	in	in	ADP
ijtc-1548	228	116	table	table	NOUN
ijtc-1548	228	117	4	4	NUM
ijtc-1548	228	118	reveals	reveal	VERB
ijtc-1548	228	119	that	that	SCONJ
ijtc-1548	228	120	the	the	DET
ijtc-1548	228	121	mean	mean	ADJ
ijtc-1548	228	122	rank	rank	NOUN
ijtc-1548	228	123	of	of	ADP
ijtc-1548	228	124	performing	perform	VERB
ijtc-1548	228	125	district	district	NOUN
ijtc-1548	228	126	municipalities	municipality	NOUN
ijtc-1548	228	127	is	be	AUX
ijtc-1548	228	128	14,44	14,44	NUM
ijtc-1548	228	129	,	,	PUNCT
ijtc-1548	228	130	which	which	PRON
ijtc-1548	228	131	is	be	AUX
ijtc-1548	228	132	lower	low	ADJ
ijtc-1548	228	133	compared	compare	VERB
ijtc-1548	228	134	to	to	ADP
ijtc-1548	228	135	non	non	ADJ
ijtc-1548	228	136	-	-	ADJ
ijtc-1548	228	137	performing	performing	NOUN
ijtc-1548	228	138	of	of	ADP
ijtc-1548	228	139	20,56	20,56	NOUN
ijtc-1548	228	140	.	.	PUNCT
ijtc-1548	229	1	performing	perform	VERB
ijtc-1548	229	2	district	district	NOUN
ijtc-1548	229	3	municipalities	municipality	NOUN
ijtc-1548	229	4	had	have	VERB
ijtc-1548	229	5	sum	sum	NOUN
ijtc-1548	229	6	of	of	ADP
ijtc-1548	229	7	ranks	rank	NOUN
ijtc-1548	229	8	245,50	245,50	NUM
ijtc-1548	229	9	,	,	PUNCT
ijtc-1548	229	10	which	which	PRON
ijtc-1548	229	11	is	be	AUX
ijtc-1548	229	12	lower	low	ADJ
ijtc-1548	229	13	compared	compare	VERB
ijtc-1548	229	14	to	to	ADP
ijtc-1548	229	15	non	non	ADJ
ijtc-1548	229	16	-	-	ADJ
ijtc-1548	229	17	performing	perform	VERB
ijtc-1548	229	18	of	of	ADP
ijtc-1548	229	19	349,50	349,50	NUM
ijtc-1548	229	20	.	.	PUNCT
ijtc-1548	230	1	mann	mann	PROPN
ijtc-1548	230	2	-	-	PUNCT
ijtc-1548	230	3	whitney	whitney	PROPN
ijtc-1548	230	4	test	test	NOUN
ijtc-1548	230	5	statistics	statistic	NOUN
ijtc-1548	230	6	revealed	reveal	VERB
ijtc-1548	230	7	that	that	SCONJ
ijtc-1548	230	8	u=92,500	u=92,500	ADP
ijtc-1548	230	9	,	,	PUNCT
ijtc-1548	230	10	z=	z=	PROPN
ijtc-1548	230	11	-1,794,p=	-1,794,p=	NOUN
ijtc-1548	230	12	0,073	0,073	NUM
ijtc-1548	230	13	,	,	PUNCT
ijtc-1548	230	14	as	as	SCONJ
ijtc-1548	230	15	indicated	indicate	VERB
ijtc-1548	230	16	by	by	ADP
ijtc-1548	230	17	p	p	PRON
ijtc-1548	230	18	greater	great	ADJ
ijtc-1548	230	19	than	than	ADP
ijtc-1548	230	20	0,05	0,05	NOUN
ijtc-1548	230	21	,	,	PUNCT
ijtc-1548	230	22	it	it	PRON
ijtc-1548	230	23	means	mean	VERB
ijtc-1548	230	24	the	the	DET
ijtc-1548	230	25	use	use	NOUN
ijtc-1548	230	26	of	of	ADP
ijtc-1548	230	27	passive	passive	ADJ
ijtc-1548	230	28	voice	voice	NOUN
ijtc-1548	230	29	between	between	ADP
ijtc-1548	230	30	these	these	DET
ijtc-1548	230	31	two	two	NUM
ijtc-1548	230	32	groups	group	NOUN
ijtc-1548	230	33	is	be	AUX
ijtc-1548	230	34	not	not	PART
ijtc-1548	230	35	significant	significant	ADJ
ijtc-1548	230	36	.	.	PUNCT
ijtc-1548	231	1	hypothesis	hypothesis	NOUN
ijtc-1548	231	2	therefore	therefore	ADV
ijtc-1548	231	3	is	be	AUX
ijtc-1548	231	4	accepted	accept	VERB
ijtc-1548	231	5	.	.	PUNCT
ijtc-1548	232	1	the	the	DET
ijtc-1548	232	2	results	result	NOUN
ijtc-1548	232	3	are	be	AUX
ijtc-1548	232	4	in	in	ADP
ijtc-1548	232	5	line	line	NOUN
ijtc-1548	232	6	with	with	ADP
ijtc-1548	232	7	those	those	PRON
ijtc-1548	232	8	of	of	ADP
ijtc-1548	232	9	yasseen	yasseen	PROPN
ijtc-1548	232	10	et	et	PROPN
ijtc-1548	232	11	al	al	PROPN
ijtc-1548	232	12	.	.	PROPN
ijtc-1548	233	1	(	(	PUNCT
ijtc-1548	233	2	2017	2017	NUM
ijtc-1548	233	3	)	)	PUNCT
ijtc-1548	233	4	,	,	PUNCT
ijtc-1548	233	5	showing	show	VERB
ijtc-1548	233	6	insignificant	insignificant	ADJ
ijtc-1548	233	7	difference	difference	NOUN
ijtc-1548	233	8	between	between	ADP
ijtc-1548	233	9	profitable	profitable	ADJ
ijtc-1548	233	10	and	and	CCONJ
ijtc-1548	233	11	unprofitable	unprofitable	ADJ
ijtc-1548	233	12	companies	company	NOUN
ijtc-1548	233	13	on	on	ADP
ijtc-1548	233	14	passive	passive	ADJ
ijtc-1548	233	15	voice	voice	NOUN
ijtc-1548	233	16	usage	usage	NOUN
ijtc-1548	233	17	.	.	PUNCT
ijtc-1548	234	1	these	these	DET
ijtc-1548	234	2	results	result	NOUN
ijtc-1548	234	3	mean	mean	VERB
ijtc-1548	234	4	that	that	SCONJ
ijtc-1548	234	5	both	both	DET
ijtc-1548	234	6	groups	group	NOUN
ijtc-1548	234	7	engaged	engage	VERB
ijtc-1548	234	8	in	in	ADP
ijtc-1548	234	9	impression	impression	NOUN
ijtc-1548	234	10	management	management	NOUN
ijtc-1548	234	11	even	even	ADV
ijtc-1548	234	12	though	though	SCONJ
ijtc-1548	234	13	nonperforming	nonperforme	VERB
ijtc-1548	234	14	engaged	engage	VERB
ijtc-1548	234	15	more	more	ADV
ijtc-1548	234	16	than	than	ADP
ijtc-1548	234	17	performing	perform	VERB
ijtc-1548	234	18	the	the	DET
ijtc-1548	234	19	difference	difference	NOUN
ijtc-1548	234	20	was	be	AUX
ijtc-1548	234	21	not	not	PART
ijtc-1548	234	22	significant	significant	ADJ
ijtc-1548	234	23	between	between	ADP
ijtc-1548	234	24	the	the	DET
ijtc-1548	234	25	two	two	NUM
ijtc-1548	234	26	.	.	PUNCT
ijtc-1548	235	1	these	these	DET
ijtc-1548	235	2	results	result	NOUN
ijtc-1548	235	3	are	be	AUX
ijtc-1548	235	4	in	in	ADP
ijtc-1548	235	5	the	the	DET
ijtc-1548	235	6	same	same	ADJ
ijtc-1548	235	7	line	line	NOUN
ijtc-1548	235	8	with	with	ADP
ijtc-1548	235	9	those	those	PRON
ijtc-1548	235	10	of	of	ADP
ijtc-1548	235	11	(	(	PUNCT
ijtc-1548	235	12	moola	moola	PROPN
ijtc-1548	235	13	,	,	PUNCT
ijtc-1548	235	14	2016	2016	NUM
ijtc-1548	235	15	)	)	PUNCT
ijtc-1548	235	16	.	.	PUNCT
ijtc-1548	236	1	this	this	PRON
ijtc-1548	236	2	is	be	AUX
ijtc-1548	236	3	against	against	ADP
ijtc-1548	236	4	the	the	DET
ijtc-1548	236	5	concept	concept	NOUN
ijtc-1548	236	6	of	of	ADP
ijtc-1548	236	7	transparency	transparency	NOUN
ijtc-1548	236	8	in	in	ADP
ijtc-1548	236	9	which	which	PRON
ijtc-1548	236	10	the	the	DET
ijtc-1548	236	11	management	management	NOUN
ijtc-1548	236	12	of	of	ADP
ijtc-1548	236	13	the	the	DET
ijtc-1548	236	14	municipalities	municipality	NOUN
ijtc-1548	236	15	needs	need	VERB
ijtc-1548	236	16	to	to	PART
ijtc-1548	236	17	be	be	AUX
ijtc-1548	236	18	transparent	transparent	ADJ
ijtc-1548	236	19	with	with	ADP
ijtc-1548	236	20	the	the	DET
ijtc-1548	236	21	stakeholders	stakeholder	NOUN
ijtc-1548	236	22	about	about	ADP
ijtc-1548	236	23	the	the	DET
ijtc-1548	236	24	affairs	affair	NOUN
ijtc-1548	236	25	of	of	ADP
ijtc-1548	236	26	the	the	DET
ijtc-1548	236	27	municipality	municipality	NOUN
ijtc-1548	236	28	.	.	PUNCT
ijtc-1548	237	1	table	table	NOUN
ijtc-1548	237	2	4	4	NUM
ijtc-1548	237	3	:	:	PUNCT
ijtc-1548	237	4	use	use	NOUN
ijtc-1548	237	5	of	of	ADP
ijtc-1548	237	6	passive	passive	ADJ
ijtc-1548	237	7	voice	voice	NOUN
ijtc-1548	237	8	in	in	ADP
ijtc-1548	237	9	the	the	DET
ijtc-1548	237	10	mayor	mayor	NOUN
ijtc-1548	237	11	’s	’s	PART
ijtc-1548	237	12	foreword	foreword	PROPN
ijtc-1548	237	13	mann	mann	PROPN
ijtc-1548	237	14	-	-	PUNCT
ijtc-1548	237	15	whitney	whitney	PROPN
ijtc-1548	237	16	u	u	PROPN
ijtc-1548	237	17	test	test	NOUN
ijtc-1548	237	18	n	n	PRON
ijtc-1548	237	19	mean	mean	VERB
ijtc-1548	237	20	rank	rank	NOUN
ijtc-1548	237	21	sum	sum	NOUN
ijtc-1548	237	22	of	of	ADP
ijtc-1548	237	23	ranks	rank	NOUN
ijtc-1548	237	24	use	use	NOUN
ijtc-1548	237	25	of	of	ADP
ijtc-1548	237	26	passive	passive	ADJ
ijtc-1548	237	27	voice	voice	NOUN
ijtc-1548	237	28	in	in	ADP
ijtc-1548	237	29	the	the	DET
ijtc-1548	237	30	mayor	mayor	NOUN
ijtc-1548	237	31	’s	’s	PART
ijtc-1548	237	32	foreword	foreword	NOUN
ijtc-1548	237	33	performing	perform	VERB
ijtc-1548	237	34	17	17	NUM
ijtc-1548	237	35	14,44	14,44	NUM
ijtc-1548	237	36	245,50	245,50	NUM
ijtc-1548	237	37	non	non	ADJ
ijtc-1548	237	38	-	-	ADJ
ijtc-1548	237	39	performing	perform	VERB
ijtc-1548	237	40	17	17	NUM
ijtc-1548	237	41	20,56	20,56	NUM
ijtc-1548	237	42	349,50	349,50	NUM
ijtc-1548	237	43	mann	mann	PROPN
ijtc-1548	237	44	-	-	PUNCT
ijtc-1548	237	45	whitney	whitney	PROPN
ijtc-1548	237	46	u	u	PROPN
ijtc-1548	237	47	wilcoxon	wilcoxon	VERB
ijtc-1548	237	48	w	w	PROPN
ijtc-1548	237	49	z	z	PROPN
ijtc-1548	237	50	asymp.sig	asymp.sig	X
ijtc-1548	237	51	.	.	PUNCT
ijtc-1548	238	1	(	(	PUNCT
ijtc-1548	238	2	2tailed	2tailed	NUM
ijtc-1548	238	3	)	)	PUNCT
ijtc-1548	238	4	92,500	92,500	NUM
ijtc-1548	238	5	245,500	245,500	NUM
ijtc-1548	238	6	-1,794	-1,794	NOUN
ijtc-1548	238	7	0,073	0,073	NUM
ijtc-1548	238	8	source	source	NOUN
ijtc-1548	238	9	:	:	PUNCT
ijtc-1548	238	10	researcher	researcher	NOUN
ijtc-1548	238	11	’s	’s	PART
ijtc-1548	238	12	compilation	compilation	NOUN
ijtc-1548	238	13	use	use	NOUN
ijtc-1548	238	14	of	of	ADP
ijtc-1548	238	15	personal	personal	ADJ
ijtc-1548	238	16	references	reference	NOUN
ijtc-1548	238	17	third	third	ADJ
ijtc-1548	238	18	hypothesis	hypothesis	NOUN
ijtc-1548	238	19	below	below	ADV
ijtc-1548	238	20	was	be	AUX
ijtc-1548	238	21	tested	test	VERB
ijtc-1548	238	22	through	through	ADP
ijtc-1548	238	23	personal	personal	ADJ
ijtc-1548	238	24	reference	reference	NOUN
ijtc-1548	238	25	usage	usage	NOUN
ijtc-1548	238	26	analysis	analysis	NOUN
ijtc-1548	238	27	:	:	PUNCT
ijtc-1548	238	28	h.1.3	h.1.3	ADJ
ijtc-1548	238	29	performing	performing	NOUN
ijtc-1548	238	30	and	and	CCONJ
ijtc-1548	238	31	non	non	ADJ
ijtc-1548	238	32	-	-	ADJ
ijtc-1548	238	33	performing	perform	VERB
ijtc-1548	238	34	south	south	ADJ
ijtc-1548	238	35	african	african	ADJ
ijtc-1548	238	36	district	district	NOUN
ijtc-1548	238	37	municipalities	municipality	NOUN
ijtc-1548	238	38	’	'	PUNCT
ijtc-1548	238	39	mayor	mayor	NOUN
ijtc-1548	238	40	’s	’s	PART
ijtc-1548	238	41	foreword	foreword	NOUN
ijtc-1548	238	42	will	will	AUX
ijtc-1548	238	43	have	have	VERB
ijtc-1548	238	44	similar	similar	ADJ
ijtc-1548	238	45	number	number	NOUN
ijtc-1548	238	46	of	of	ADP
ijtc-1548	238	47	personal	personal	ADJ
ijtc-1548	238	48	references	reference	NOUN
ijtc-1548	238	49	district	district	NOUN
ijtc-1548	238	50	municipalities	municipality	NOUN
ijtc-1548	238	51	’	'	PUNCT
ijtc-1548	238	52	mayor	mayor	NOUN
ijtc-1548	238	53	’s	’s	PART
ijtc-1548	238	54	foreword	foreword	NOUN
ijtc-1548	238	55	was	be	AUX
ijtc-1548	238	56	analysed	analyse	VERB
ijtc-1548	238	57	for	for	ADP
ijtc-1548	238	58	use	use	NOUN
ijtc-1548	238	59	of	of	ADP
ijtc-1548	238	60	personal	personal	ADJ
ijtc-1548	238	61	references	reference	NOUN
ijtc-1548	238	62	.	.	PUNCT
ijtc-1548	239	1	these	these	PRON
ijtc-1548	239	2	are	be	AUX
ijtc-1548	239	3	words	word	NOUN
ijtc-1548	239	4	like	like	ADP
ijtc-1548	239	5	“	"	PUNCT
ijtc-1548	239	6	me	i	PRON
ijtc-1548	239	7	,	,	PUNCT
ijtc-1548	239	8	i	i	PRON
ijtc-1548	239	9	,	,	PUNCT
ijtc-1548	239	10	us	we	PRON
ijtc-1548	239	11	,	,	PUNCT
ijtc-1548	239	12	my	my	PRON
ijtc-1548	239	13	,	,	PUNCT
ijtc-1548	239	14	we	we	PRON
ijtc-1548	239	15	,	,	PUNCT
ijtc-1548	239	16	our	our	PRON
ijtc-1548	239	17	”	"	PUNCT
ijtc-1548	239	18	.	.	PUNCT
ijtc-1548	240	1	the	the	DET
ijtc-1548	240	2	results	result	NOUN
ijtc-1548	240	3	reveal	reveal	VERB
ijtc-1548	240	4	both	both	DET
ijtc-1548	240	5	groups	group	NOUN
ijtc-1548	240	6	participated	participate	VERB
ijtc-1548	240	7	in	in	ADP
ijtc-1548	240	8	the	the	DET
ijtc-1548	240	9	use	use	NOUN
ijtc-1548	240	10	of	of	ADP
ijtc-1548	240	11	personal	personal	ADJ
ijtc-1548	240	12	references	reference	NOUN
ijtc-1548	240	13	in	in	ADP
ijtc-1548	240	14	their	their	PRON
ijtc-1548	240	15	mayor	mayor	NOUN
ijtc-1548	240	16	’s	’s	PART
ijtc-1548	240	17	foreword	foreword	PROPN
ijtc-1548	240	18	.	.	PUNCT
ijtc-1548	241	1	“	"	PUNCT
ijtc-1548	241	2	our	our	PRON
ijtc-1548	241	3	”	"	PUNCT
ijtc-1548	241	4	and	and	CCONJ
ijtc-1548	241	5	“	"	PUNCT
ijtc-1548	241	6	we	we	PRON
ijtc-1548	241	7	”	"	PUNCT
ijtc-1548	241	8	were	be	AUX
ijtc-1548	241	9	the	the	DET
ijtc-1548	241	10	most	most	ADV
ijtc-1548	241	11	used	used	ADJ
ijtc-1548	241	12	personal	personal	ADJ
ijtc-1548	241	13	references	reference	NOUN
ijtc-1548	241	14	in	in	ADP
ijtc-1548	241	15	the	the	DET
ijtc-1548	241	16	mayor	mayor	NOUN
ijtc-1548	241	17	’s	’s	PART
ijtc-1548	241	18	foreword	foreword	NOUN
ijtc-1548	241	19	,	,	PUNCT
ijtc-1548	241	20	with	with	ADP
ijtc-1548	241	21	an	an	DET
ijtc-1548	241	22	average	average	NOUN
ijtc-1548	241	23	of	of	ADP
ijtc-1548	241	24	17,8	17,8	NUM
ijtc-1548	241	25	for	for	ADP
ijtc-1548	241	26	performing	perform	VERB
ijtc-1548	241	27	district	district	NOUN
ijtc-1548	241	28	municipalities	municipality	NOUN
ijtc-1548	241	29	and	and	CCONJ
ijtc-1548	241	30	24,5	24,5	NUM
ijtc-1548	241	31	for	for	ADP
ijtc-1548	241	32	the	the	DET
ijtc-1548	241	33	non	non	ADJ
ijtc-1548	241	34	-	-	ADJ
ijtc-1548	241	35	performing	perform	VERB
ijtc-1548	241	36	district	district	NOUN
ijtc-1548	241	37	municipalities	municipality	NOUN
ijtc-1548	241	38	.	.	PUNCT
ijtc-1548	242	1	as	as	SCONJ
ijtc-1548	242	2	demonstrated	demonstrate	VERB
ijtc-1548	242	3	in	in	ADP
ijtc-1548	242	4	table	table	NOUN
ijtc-1548	242	5	5	5	NUM
ijtc-1548	242	6	below	below	ADV
ijtc-1548	242	7	,	,	PUNCT
ijtc-1548	242	8	performing	perform	VERB
ijtc-1548	242	9	district	district	NOUN
ijtc-1548	242	10	municipalities	municipality	NOUN
ijtc-1548	242	11	used	use	VERB
ijtc-1548	242	12	an	an	DET
ijtc-1548	242	13	average	average	NOUN
ijtc-1548	242	14	of	of	ADP
ijtc-1548	242	15	23,4	23,4	NUM
ijtc-1548	242	16	personal	personal	ADJ
ijtc-1548	242	17	references	reference	NOUN
ijtc-1548	242	18	in	in	ADP
ijtc-1548	242	19	their	their	PRON
ijtc-1548	242	20	mayor	mayor	NOUN
ijtc-1548	242	21	’s	’s	PART
ijtc-1548	242	22	foreword	foreword	NOUN
ijtc-1548	242	23	,	,	PUNCT
ijtc-1548	242	24	which	which	PRON
ijtc-1548	242	25	is	be	AUX
ijtc-1548	242	26	lower	low	ADJ
ijtc-1548	242	27	compared	compare	VERB
ijtc-1548	242	28	to	to	ADP
ijtc-1548	242	29	the	the	DET
ijtc-1548	242	30	non	non	ADJ
ijtc-1548	242	31	-	-	ADJ
ijtc-1548	242	32	performing	performing	NOUN
ijtc-1548	242	33	of	of	ADP
ijtc-1548	242	34	28,4	28,4	NUM
ijtc-1548	242	35	on	on	ADP
ijtc-1548	242	36	average	average	ADJ
ijtc-1548	242	37	.	.	PUNCT
ijtc-1548	243	1	performing	perform	VERB
ijtc-1548	243	2	district	district	NOUN
ijtc-1548	243	3	municipalities	municipality	NOUN
ijtc-1548	243	4	had	have	VERB
ijtc-1548	243	5	a	a	DET
ijtc-1548	243	6	mayor	mayor	NOUN
ijtc-1548	243	7	’s	’s	PART
ijtc-1548	243	8	foreword	foreword	NOUN
ijtc-1548	243	9	that	that	PRON
ijtc-1548	243	10	had	have	VERB
ijtc-1548	243	11	maximum	maximum	NOUN
ijtc-1548	243	12	of	of	ADP
ijtc-1548	243	13	56	56	NUM
ijtc-1548	243	14	personal	personal	ADJ
ijtc-1548	243	15	references	reference	NOUN
ijtc-1548	243	16	compared	compare	VERB
ijtc-1548	243	17	to	to	ADP
ijtc-1548	243	18	the	the	DET
ijtc-1548	243	19	maximum	maximum	NOUN
ijtc-1548	243	20	of	of	ADP
ijtc-1548	243	21	58	58	NUM
ijtc-1548	243	22	in	in	ADP
ijtc-1548	243	23	non	non	ADJ
ijtc-1548	243	24	-	-	ADJ
ijtc-1548	243	25	performing	perform	VERB
ijtc-1548	243	26	district	district	NOUN
ijtc-1548	243	27	municipalities	municipality	NOUN
ijtc-1548	243	28	.	.	PUNCT
ijtc-1548	244	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1548	244	2	assessing	assess	VERB
ijtc-1548	244	3	impression	impression	NOUN
ijtc-1548	244	4	management	management	NOUN
ijtc-1548	244	5	in	in	ADP
ijtc-1548	244	6	south	south	ADJ
ijtc-1548	244	7	african	african	ADJ
ijtc-1548	244	8	district	district	NOUN
ijtc-1548	244	9	municipalities	municipality	NOUN
ijtc-1548	244	10	’	'	PUNCT
ijtc-1548	244	11	annual	annual	ADJ
ijtc-1548	244	12	reports	report	NOUN
ijtc-1548	244	13	:	:	PUNCT
ijtc-1548	244	14	a	a	DET
ijtc-1548	244	15	textual	textual	ADJ
ijtc-1548	244	16	characteristics	characteristic	NOUN
ijtc-1548	244	17	analysis	analysis	NOUN
ijtc-1548	244	18	of	of	ADP
ijtc-1548	244	19	mayor	mayor	NOUN
ijtc-1548	244	20	’s	’s	PART
ijtc-1548	244	21	foreword	foreword	PROPN
ijtc-1548	244	22	phesa	phesa	NOUN
ijtc-1548	244	23	and	and	CCONJ
ijtc-1548	244	24	mgoyana	mgoyana	PROPN
ijtc-1548	244	25	15	15	NUM
ijtc-1548	244	26	|	|	ADV
ijtc-1548	244	27	ilomata	ilomata	PROPN
ijtc-1548	244	28	international	international	ADJ
ijtc-1548	244	29	journal	journal	NOUN
ijtc-1548	244	30	of	of	ADP
ijtc-1548	244	31	tax	tax	PROPN
ijtc-1548	244	32	&	&	CCONJ
ijtc-1548	244	33	accounting	account	VERB
ijtc-1548	244	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	244	35	table	table	NOUN
ijtc-1548	244	36	5	5	NUM
ijtc-1548	244	37	:	:	PUNCT
ijtc-1548	244	38	use	use	NOUN
ijtc-1548	244	39	of	of	ADP
ijtc-1548	244	40	personal	personal	ADJ
ijtc-1548	244	41	reference	reference	NOUN
ijtc-1548	244	42	in	in	ADP
ijtc-1548	244	43	the	the	DET
ijtc-1548	244	44	mayor	mayor	NOUN
ijtc-1548	244	45	’s	’s	PART
ijtc-1548	244	46	foreword	foreword	PROPN
ijtc-1548	244	47	n	n	PRON
ijtc-1548	244	48	mean	mean	VERB
ijtc-1548	244	49	standard	standard	ADJ
ijtc-1548	244	50	deviation	deviation	NOUN
ijtc-1548	244	51	cv	cv	NOUN
ijtc-1548	244	52	minimum	minimum	ADJ
ijtc-1548	244	53	maximum	maximum	ADJ
ijtc-1548	244	54	use	use	NOUN
ijtc-1548	244	55	of	of	ADP
ijtc-1548	244	56	personal	personal	ADJ
ijtc-1548	244	57	references	reference	NOUN
ijtc-1548	244	58	in	in	ADP
ijtc-1548	244	59	the	the	DET
ijtc-1548	244	60	mayor	mayor	NOUN
ijtc-1548	244	61	’s	’s	PART
ijtc-1548	244	62	foreword	foreword	NOUN
ijtc-1548	244	63	performing	perform	VERB
ijtc-1548	244	64	17	17	NUM
ijtc-1548	244	65	23,4	23,4	NUM
ijtc-1548	244	66	15,2	15,2	NUM
ijtc-1548	244	67	0,649934	0,649934	NOUN
ijtc-1548	244	68	1	1	NUM
ijtc-1548	244	69	56	56	NUM
ijtc-1548	244	70	nonperforming	nonperforme	VERB
ijtc-1548	244	71	17	17	NUM
ijtc-1548	244	72	28,4	28,4	NUM
ijtc-1548	245	1	11,6	11,6	NUM
ijtc-1548	245	2	0,408202	0,408202	PROPN
ijtc-1548	245	3	10	10	NUM
ijtc-1548	245	4	58	58	NUM
ijtc-1548	245	5	total	total	NOUN
ijtc-1548	245	6	34	34	NUM
ijtc-1548	245	7	51,8	51,8	NOUN
ijtc-1548	245	8	26,8	26,8	NUM
ijtc-1548	245	9	1,299867	1,299867	NUM
ijtc-1548	245	10	11	11	NUM
ijtc-1548	245	11	114	114	NUM
ijtc-1548	245	12	source	source	NOUN
ijtc-1548	245	13	:	:	PUNCT
ijtc-1548	245	14	researcher	researcher	NOUN
ijtc-1548	245	15	’s	’s	PART
ijtc-1548	245	16	compilation	compilation	NOUN
ijtc-1548	245	17	mann	mann	PROPN
ijtc-1548	245	18	-	-	PUNCT
ijtc-1548	245	19	whitney	whitney	PROPN
ijtc-1548	245	20	testpersonal	testpersonal	ADJ
ijtc-1548	245	21	references	reference	NOUN
ijtc-1548	245	22	analyses	analysis	NOUN
ijtc-1548	245	23	of	of	ADP
ijtc-1548	245	24	the	the	DET
ijtc-1548	245	25	use	use	NOUN
ijtc-1548	245	26	of	of	ADP
ijtc-1548	245	27	personal	personal	ADJ
ijtc-1548	245	28	reference	reference	NOUN
ijtc-1548	245	29	as	as	SCONJ
ijtc-1548	245	30	depicted	depict	VERB
ijtc-1548	245	31	in	in	ADP
ijtc-1548	245	32	table	table	NOUN
ijtc-1548	245	33	6	6	NUM
ijtc-1548	245	34	reveals	reveal	VERB
ijtc-1548	245	35	the	the	DET
ijtc-1548	245	36	mean	mean	ADJ
ijtc-1548	245	37	rank	rank	NOUN
ijtc-1548	245	38	of	of	ADP
ijtc-1548	245	39	16,09	16,09	NUM
ijtc-1548	245	40	for	for	ADP
ijtc-1548	245	41	performing	perform	VERB
ijtc-1548	245	42	district	district	NOUN
ijtc-1548	245	43	municipalities	municipality	NOUN
ijtc-1548	245	44	,	,	PUNCT
ijtc-1548	245	45	which	which	PRON
ijtc-1548	245	46	is	be	AUX
ijtc-1548	245	47	comparatively	comparatively	ADV
ijtc-1548	245	48	lower	low	ADJ
ijtc-1548	245	49	by	by	ADP
ijtc-1548	245	50	17,53	17,53	ADJ
ijtc-1548	245	51	%	%	NOUN
ijtc-1548	245	52	to	to	AUX
ijtc-1548	245	53	non	non	ADJ
ijtc-1548	245	54	-	-	ADJ
ijtc-1548	245	55	performing	perform	VERB
ijtc-1548	245	56	of	of	ADP
ijtc-1548	245	57	18,91	18,91	NUM
ijtc-1548	245	58	.	.	PUNCT
ijtc-1548	246	1	performing	perform	VERB
ijtc-1548	246	2	district	district	NOUN
ijtc-1548	246	3	municipalities	municipality	NOUN
ijtc-1548	246	4	’	'	PUNCT
ijtc-1548	246	5	sum	sum	NOUN
ijtc-1548	246	6	of	of	ADP
ijtc-1548	246	7	ranks	rank	NOUN
ijtc-1548	246	8	was	be	AUX
ijtc-1548	246	9	273,50	273,50	NUM
ijtc-1548	246	10	,	,	PUNCT
ijtc-1548	246	11	which	which	PRON
ijtc-1548	246	12	is	be	AUX
ijtc-1548	246	13	lower	low	ADJ
ijtc-1548	246	14	by	by	ADP
ijtc-1548	246	15	17,55	17,55	NUM
ijtc-1548	246	16	%	%	NOUN
ijtc-1548	246	17	compared	compare	VERB
ijtc-1548	246	18	to	to	ADP
ijtc-1548	246	19	non	non	ADJ
ijtc-1548	246	20	-	-	ADJ
ijtc-1548	246	21	performing	perform	VERB
ijtc-1548	246	22	of	of	ADP
ijtc-1548	246	23	321,50	321,50	NUM
ijtc-1548	246	24	.	.	PUNCT
ijtc-1548	247	1	mann	mann	PROPN
ijtc-1548	247	2	-	-	PUNCT
ijtc-1548	247	3	whitney	whitney	PROPN
ijtc-1548	247	4	u	u	PROPN
ijtc-1548	247	5	test	test	NOUN
ijtc-1548	247	6	statistics	statistic	NOUN
ijtc-1548	247	7	revealed	reveal	VERB
ijtc-1548	247	8	that	that	SCONJ
ijtc-1548	247	9	u=120.500	u=120.500	PROPN
ijtc-1548	247	10	,	,	PUNCT
ijtc-1548	247	11	z=--0,827	z=--0,827	NOUN
ijtc-1548	247	12	,	,	PUNCT
ijtc-1548	247	13	p=0,408	p=0,408	PROPN
ijtc-1548	247	14	,	,	PUNCT
ijtc-1548	247	15	given	give	VERB
ijtc-1548	247	16	that	that	SCONJ
ijtc-1548	247	17	p	p	NOUN
ijtc-1548	247	18	is	be	AUX
ijtc-1548	247	19	greater	great	ADJ
ijtc-1548	247	20	than	than	ADP
ijtc-1548	247	21	0,05	0,05	NOUN
ijtc-1548	247	22	,	,	PUNCT
ijtc-1548	247	23	the	the	DET
ijtc-1548	247	24	difference	difference	NOUN
ijtc-1548	247	25	between	between	ADP
ijtc-1548	247	26	these	these	DET
ijtc-1548	247	27	two	two	NUM
ijtc-1548	247	28	groups	group	NOUN
ijtc-1548	247	29	on	on	ADP
ijtc-1548	247	30	the	the	DET
ijtc-1548	247	31	use	use	NOUN
ijtc-1548	247	32	of	of	ADP
ijtc-1548	247	33	personal	personal	ADJ
ijtc-1548	247	34	references	reference	NOUN
ijtc-1548	247	35	is	be	AUX
ijtc-1548	247	36	insignificant	insignificant	ADJ
ijtc-1548	247	37	.	.	PUNCT
ijtc-1548	248	1	hypothesis	hypothesis	NOUN
ijtc-1548	248	2	therefore	therefore	ADV
ijtc-1548	248	3	is	be	AUX
ijtc-1548	248	4	accepted	accept	VERB
ijtc-1548	248	5	.	.	PUNCT
ijtc-1548	249	1	the	the	DET
ijtc-1548	249	2	results	result	NOUN
ijtc-1548	249	3	are	be	AUX
ijtc-1548	249	4	similar	similar	ADJ
ijtc-1548	249	5	to	to	ADP
ijtc-1548	249	6	pasko	pasko	PROPN
ijtc-1548	249	7	et	et	PROPN
ijtc-1548	249	8	al	al	PROPN
ijtc-1548	249	9	.	.	PROPN
ijtc-1548	250	1	(	(	PUNCT
ijtc-1548	250	2	2020	2020	NUM
ijtc-1548	250	3	)	)	PUNCT
ijtc-1548	250	4	which	which	PRON
ijtc-1548	250	5	revealed	reveal	VERB
ijtc-1548	250	6	that	that	SCONJ
ijtc-1548	250	7	the	the	DET
ijtc-1548	250	8	difference	difference	NOUN
ijtc-1548	250	9	between	between	ADP
ijtc-1548	250	10	good	good	ADJ
ijtc-1548	250	11	performing	perform	VERB
ijtc-1548	250	12	companies	company	NOUN
ijtc-1548	250	13	and	and	CCONJ
ijtc-1548	250	14	bad	bad	ADJ
ijtc-1548	250	15	performing	performing	NOUN
ijtc-1548	250	16	companies	company	NOUN
ijtc-1548	250	17	on	on	ADP
ijtc-1548	250	18	the	the	DET
ijtc-1548	250	19	use	use	NOUN
ijtc-1548	250	20	of	of	ADP
ijtc-1548	250	21	personal	personal	ADJ
ijtc-1548	250	22	reference	reference	NOUN
ijtc-1548	250	23	is	be	AUX
ijtc-1548	250	24	insignificant	insignificant	ADJ
ijtc-1548	250	25	.	.	PUNCT
ijtc-1548	251	1	these	these	DET
ijtc-1548	251	2	results	result	NOUN
ijtc-1548	251	3	are	be	AUX
ijtc-1548	251	4	also	also	ADV
ijtc-1548	251	5	inline	inline	VERB
ijtc-1548	251	6	with	with	ADP
ijtc-1548	251	7	those	those	PRON
ijtc-1548	251	8	of	of	ADP
ijtc-1548	251	9	(	(	PUNCT
ijtc-1548	251	10	phesa	phesa	PROPN
ijtc-1548	251	11	&	&	CCONJ
ijtc-1548	251	12	sibanda	sibanda	NOUN
ijtc-1548	251	13	,	,	PUNCT
ijtc-1548	251	14	2022	2022	NUM
ijtc-1548	251	15	)	)	PUNCT
ijtc-1548	251	16	.	.	PUNCT
ijtc-1548	252	1	these	these	DET
ijtc-1548	252	2	results	result	NOUN
ijtc-1548	252	3	mean	mean	VERB
ijtc-1548	252	4	that	that	SCONJ
ijtc-1548	252	5	both	both	DET
ijtc-1548	252	6	groups	group	NOUN
ijtc-1548	252	7	of	of	ADP
ijtc-1548	252	8	district	district	NOUN
ijtc-1548	252	9	municipalities	municipality	NOUN
ijtc-1548	252	10	use	use	VERB
ijtc-1548	252	11	personal	personal	ADJ
ijtc-1548	252	12	references	reference	NOUN
ijtc-1548	252	13	to	to	PART
ijtc-1548	252	14	attribute	attribute	VERB
ijtc-1548	252	15	good	good	ADJ
ijtc-1548	252	16	performance	performance	NOUN
ijtc-1548	252	17	to	to	ADP
ijtc-1548	252	18	themselves	themselves	PRON
ijtc-1548	252	19	.	.	PUNCT
ijtc-1548	253	1	municipalities	municipality	NOUN
ijtc-1548	253	2	use	use	VERB
ijtc-1548	253	3	this	this	DET
ijtc-1548	253	4	strategy	strategy	NOUN
ijtc-1548	253	5	so	so	SCONJ
ijtc-1548	253	6	that	that	SCONJ
ijtc-1548	253	7	stakeholders	stakeholder	NOUN
ijtc-1548	253	8	perceive	perceive	VERB
ijtc-1548	253	9	them	they	PRON
ijtc-1548	253	10	as	as	ADP
ijtc-1548	253	11	doing	do	VERB
ijtc-1548	253	12	good	good	NOUN
ijtc-1548	253	13	which	which	PRON
ijtc-1548	253	14	is	be	AUX
ijtc-1548	253	15	not	not	PART
ijtc-1548	253	16	good	good	ADJ
ijtc-1548	253	17	stewardship	stewardship	NOUN
ijtc-1548	253	18	of	of	ADP
ijtc-1548	253	19	the	the	DET
ijtc-1548	253	20	public	public	ADJ
ijtc-1548	253	21	resources	resource	NOUN
ijtc-1548	253	22	meant	mean	VERB
ijtc-1548	253	23	for	for	ADP
ijtc-1548	253	24	service	service	NOUN
ijtc-1548	253	25	delivery	delivery	NOUN
ijtc-1548	253	26	.	.	PUNCT
ijtc-1548	254	1	the	the	DET
ijtc-1548	254	2	coordinating	coordinate	VERB
ijtc-1548	254	3	departments	department	NOUN
ijtc-1548	254	4	and	and	CCONJ
ijtc-1548	254	5	stakeholders	stakeholder	NOUN
ijtc-1548	254	6	need	need	VERB
ijtc-1548	254	7	to	to	PART
ijtc-1548	254	8	be	be	AUX
ijtc-1548	254	9	aware	aware	ADJ
ijtc-1548	254	10	of	of	ADP
ijtc-1548	254	11	these	these	DET
ijtc-1548	254	12	impression	impression	NOUN
ijtc-1548	254	13	management	management	NOUN
ijtc-1548	254	14	tactics	tactic	NOUN
ijtc-1548	254	15	so	so	SCONJ
ijtc-1548	254	16	that	that	SCONJ
ijtc-1548	254	17	they	they	PRON
ijtc-1548	254	18	do	do	AUX
ijtc-1548	254	19	not	not	PART
ijtc-1548	254	20	get	get	AUX
ijtc-1548	254	21	swayed	sway	VERB
ijtc-1548	254	22	away	away	ADV
ijtc-1548	254	23	from	from	ADP
ijtc-1548	254	24	the	the	DET
ijtc-1548	254	25	municipal	municipal	ADJ
ijtc-1548	254	26	core	core	NOUN
ijtc-1548	254	27	issues	issue	NOUN
ijtc-1548	254	28	.	.	PUNCT
ijtc-1548	255	1	table	table	NOUN
ijtc-1548	255	2	6	6	NUM
ijtc-1548	255	3	:	:	PUNCT
ijtc-1548	255	4	use	use	NOUN
ijtc-1548	255	5	of	of	ADP
ijtc-1548	255	6	personal	personal	ADJ
ijtc-1548	255	7	references	reference	NOUN
ijtc-1548	255	8	,	,	PUNCT
ijtc-1548	255	9	mann	mann	PROPN
ijtc-1548	255	10	-	-	PUNCT
ijtc-1548	255	11	whitney	whitney	PROPN
ijtc-1548	255	12	u	u	PROPN
ijtc-1548	255	13	test	test	NOUN
ijtc-1548	256	1	n	n	PRON
ijtc-1548	256	2	mean	mean	VERB
ijtc-1548	256	3	rank	rank	NOUN
ijtc-1548	256	4	sum	sum	NOUN
ijtc-1548	256	5	of	of	ADP
ijtc-1548	256	6	ranks	rank	NOUN
ijtc-1548	256	7	use	use	NOUN
ijtc-1548	256	8	of	of	ADP
ijtc-1548	256	9	personal	personal	ADJ
ijtc-1548	256	10	references	reference	NOUN
ijtc-1548	256	11	in	in	ADP
ijtc-1548	256	12	the	the	DET
ijtc-1548	256	13	mayor	mayor	NOUN
ijtc-1548	256	14	’s	’s	PART
ijtc-1548	256	15	foreword	foreword	NOUN
ijtc-1548	256	16	performing	perform	VERB
ijtc-1548	256	17	17	17	NUM
ijtc-1548	256	18	16,09	16,09	NUM
ijtc-1548	256	19	273,5	273,5	NUM
ijtc-1548	256	20	non	non	ADJ
ijtc-1548	256	21	-	-	ADJ
ijtc-1548	256	22	performing	perform	VERB
ijtc-1548	256	23	17	17	NUM
ijtc-1548	256	24	18,91	18,91	NUM
ijtc-1548	256	25	321,50	321,50	NUM
ijtc-1548	256	26	mann	mann	PROPN
ijtc-1548	256	27	-	-	PUNCT
ijtc-1548	256	28	whitney	whitney	PROPN
ijtc-1548	256	29	u	u	PROPN
ijtc-1548	256	30	wilcoxon	wilcoxon	VERB
ijtc-1548	256	31	w	w	PROPN
ijtc-1548	256	32	z	z	PROPN
ijtc-1548	256	33	asymp.sig	asymp.sig	X
ijtc-1548	256	34	.	.	PUNCT
ijtc-1548	257	1	(	(	PUNCT
ijtc-1548	257	2	2tailed	2tailed	NUM
ijtc-1548	257	3	)	)	PUNCT
ijtc-1548	257	4	120,500	120,500	NUM
ijtc-1548	257	5	273,500	273,500	NUM
ijtc-1548	257	6	-0,827	-0,827	NOUN
ijtc-1548	257	7	0,408	0,408	NUM
ijtc-1548	257	8	source	source	NOUN
ijtc-1548	257	9	:	:	PUNCT
ijtc-1548	257	10	researcher	researcher	NOUN
ijtc-1548	257	11	’s	’s	PART
ijtc-1548	257	12	compilation	compilation	NOUN
ijtc-1548	257	13	the	the	DET
ijtc-1548	257	14	results	result	NOUN
ijtc-1548	257	15	showed	show	VERB
ijtc-1548	257	16	that	that	SCONJ
ijtc-1548	257	17	both	both	DET
ijtc-1548	257	18	groups	group	NOUN
ijtc-1548	257	19	did	do	AUX
ijtc-1548	257	20	partake	partake	VERB
ijtc-1548	257	21	in	in	ADP
ijtc-1548	257	22	impression	impression	NOUN
ijtc-1548	257	23	management	management	NOUN
ijtc-1548	257	24	through	through	ADP
ijtc-1548	257	25	textual	textual	ADJ
ijtc-1548	257	26	characteristics	characteristic	NOUN
ijtc-1548	257	27	by	by	ADP
ijtc-1548	257	28	way	way	NOUN
ijtc-1548	257	29	of	of	ADP
ijtc-1548	257	30	length	length	NOUN
ijtc-1548	257	31	of	of	ADP
ijtc-1548	257	32	the	the	DET
ijtc-1548	257	33	mayor	mayor	NOUN
ijtc-1548	257	34	’s	’s	PART
ijtc-1548	257	35	foreword	foreword	NOUN
ijtc-1548	257	36	,	,	PUNCT
ijtc-1548	257	37	use	use	NOUN
ijtc-1548	257	38	of	of	ADP
ijtc-1548	257	39	passive	passive	ADJ
ijtc-1548	257	40	voice	voice	NOUN
ijtc-1548	257	41	in	in	ADP
ijtc-1548	257	42	the	the	DET
ijtc-1548	257	43	mayor	mayor	NOUN
ijtc-1548	257	44	’s	’s	PART
ijtc-1548	257	45	foreword	foreword	NOUN
ijtc-1548	257	46	,	,	PUNCT
ijtc-1548	257	47	use	use	NOUN
ijtc-1548	257	48	of	of	ADP
ijtc-1548	257	49	personal	personal	ADJ
ijtc-1548	257	50	references	reference	NOUN
ijtc-1548	257	51	in	in	ADP
ijtc-1548	257	52	the	the	DET
ijtc-1548	257	53	mayor	mayor	NOUN
ijtc-1548	257	54	’s	’s	PART
ijtc-1548	257	55	foreword	foreword	PROPN
ijtc-1548	257	56	.	.	PUNCT
ijtc-1548	258	1	the	the	DET
ijtc-1548	258	2	results	result	NOUN
ijtc-1548	258	3	revealed	reveal	VERB
ijtc-1548	258	4	that	that	SCONJ
ijtc-1548	258	5	mayor	mayor	NOUN
ijtc-1548	258	6	’s	’s	PART
ijtc-1548	258	7	foreword	foreword	PROPN
ijtc-1548	258	8	length	length	NOUN
ijtc-1548	258	9	for	for	ADP
ijtc-1548	258	10	both	both	DET
ijtc-1548	258	11	groups	group	NOUN
ijtc-1548	258	12	is	be	AUX
ijtc-1548	258	13	the	the	DET
ijtc-1548	258	14	same	same	ADJ
ijtc-1548	258	15	based	base	VERB
ijtc-1548	258	16	on	on	ADP
ijtc-1548	258	17	number	number	NOUN
ijtc-1548	258	18	of	of	ADP
ijtc-1548	258	19	words	word	NOUN
ijtc-1548	258	20	and	and	CCONJ
ijtc-1548	258	21	number	number	NOUN
ijtc-1548	258	22	of	of	ADP
ijtc-1548	258	23	pages	page	NOUN
ijtc-1548	258	24	.	.	PUNCT
ijtc-1548	259	1	this	this	PRON
ijtc-1548	259	2	was	be	AUX
ijtc-1548	259	3	confirmed	confirm	VERB
ijtc-1548	259	4	through	through	ADP
ijtc-1548	259	5	the	the	DET
ijtc-1548	259	6	mann	mann	PROPN
ijtc-1548	259	7	-	-	PUNCT
ijtc-1548	259	8	whitney	whitney	PROPN
ijtc-1548	259	9	test	test	NOUN
ijtc-1548	259	10	,	,	PUNCT
ijtc-1548	259	11	which	which	PRON
ijtc-1548	259	12	revealed	reveal	VERB
ijtc-1548	259	13	insignificant	insignificant	ADJ
ijtc-1548	259	14	variation	variation	NOUN
ijtc-1548	259	15	.	.	PUNCT
ijtc-1548	260	1	the	the	DET
ijtc-1548	260	2	results	result	NOUN
ijtc-1548	260	3	are	be	AUX
ijtc-1548	260	4	similar	similar	ADJ
ijtc-1548	260	5	to	to	ADP
ijtc-1548	260	6	yasseen	yasseen	PROPN
ijtc-1548	260	7	et	et	PROPN
ijtc-1548	260	8	al	al	PROPN
ijtc-1548	260	9	.	.	PROPN
ijtc-1548	261	1	(	(	PUNCT
ijtc-1548	261	2	2017	2017	NUM
ijtc-1548	261	3	)	)	PUNCT
ijtc-1548	261	4	which	which	PRON
ijtc-1548	261	5	indicated	indicate	VERB
ijtc-1548	261	6	insignificant	insignificant	ADJ
ijtc-1548	261	7	difference	difference	NOUN
ijtc-1548	261	8	on	on	ADP
ijtc-1548	261	9	the	the	DET
ijtc-1548	261	10	length	length	NOUN
ijtc-1548	261	11	of	of	ADP
ijtc-1548	261	12	chairman	chairman	NOUN
ijtc-1548	261	13	statements	statement	NOUN
ijtc-1548	261	14	.	.	PUNCT
ijtc-1548	262	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1548	262	2	assessing	assess	VERB
ijtc-1548	262	3	impression	impression	NOUN
ijtc-1548	262	4	management	management	NOUN
ijtc-1548	262	5	in	in	ADP
ijtc-1548	262	6	south	south	ADJ
ijtc-1548	262	7	african	african	ADJ
ijtc-1548	262	8	district	district	NOUN
ijtc-1548	262	9	municipalities	municipality	NOUN
ijtc-1548	262	10	’	'	PUNCT
ijtc-1548	262	11	annual	annual	ADJ
ijtc-1548	262	12	reports	report	NOUN
ijtc-1548	262	13	:	:	PUNCT
ijtc-1548	262	14	a	a	DET
ijtc-1548	262	15	textual	textual	ADJ
ijtc-1548	262	16	characteristics	characteristic	NOUN
ijtc-1548	262	17	analysis	analysis	NOUN
ijtc-1548	262	18	of	of	ADP
ijtc-1548	262	19	mayor	mayor	NOUN
ijtc-1548	262	20	’s	’s	PART
ijtc-1548	262	21	foreword	foreword	PROPN
ijtc-1548	262	22	phesa	phesa	NOUN
ijtc-1548	262	23	and	and	CCONJ
ijtc-1548	262	24	mgoyana	mgoyana	NOUN
ijtc-1548	262	25	16	16	NUM
ijtc-1548	262	26	|	|	ADV
ijtc-1548	262	27	ilomata	ilomata	PROPN
ijtc-1548	262	28	international	international	ADJ
ijtc-1548	262	29	journal	journal	NOUN
ijtc-1548	262	30	of	of	ADP
ijtc-1548	262	31	tax	tax	PROPN
ijtc-1548	262	32	&	&	CCONJ
ijtc-1548	262	33	accounting	accounting	PROPN
ijtc-1548	262	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	262	35	both	both	DET
ijtc-1548	262	36	groups	group	NOUN
ijtc-1548	262	37	used	use	VERB
ijtc-1548	262	38	similar	similar	ADJ
ijtc-1548	262	39	percentage	percentage	NOUN
ijtc-1548	262	40	of	of	ADP
ijtc-1548	262	41	passive	passive	ADJ
ijtc-1548	262	42	voice	voice	NOUN
ijtc-1548	262	43	as	as	SCONJ
ijtc-1548	262	44	there	there	PRON
ijtc-1548	262	45	was	be	VERB
ijtc-1548	262	46	no	no	DET
ijtc-1548	262	47	significant	significant	ADJ
ijtc-1548	262	48	variation	variation	NOUN
ijtc-1548	262	49	identified	identify	VERB
ijtc-1548	262	50	through	through	ADP
ijtc-1548	262	51	the	the	DET
ijtc-1548	262	52	mann	mann	PROPN
ijtc-1548	262	53	-	-	PUNCT
ijtc-1548	262	54	whitney	whitney	PROPN
ijtc-1548	262	55	test	test	NOUN
ijtc-1548	262	56	.	.	PUNCT
ijtc-1548	263	1	the	the	DET
ijtc-1548	263	2	hypothesis	hypothesis	NOUN
ijtc-1548	263	3	on	on	ADP
ijtc-1548	263	4	passive	passive	ADJ
ijtc-1548	263	5	voice	voice	NOUN
ijtc-1548	263	6	therefore	therefore	ADV
ijtc-1548	263	7	was	be	AUX
ijtc-1548	263	8	accepted	accept	VERB
ijtc-1548	263	9	.	.	PUNCT
ijtc-1548	264	1	the	the	DET
ijtc-1548	264	2	results	result	NOUN
ijtc-1548	264	3	are	be	AUX
ijtc-1548	264	4	in	in	ADP
ijtc-1548	264	5	line	line	NOUN
ijtc-1548	264	6	with	with	ADP
ijtc-1548	264	7	dhludhlu	dhludhlu	NOUN
ijtc-1548	264	8	et	et	PROPN
ijtc-1548	264	9	al	al	PROPN
ijtc-1548	264	10	.	.	PROPN
ijtc-1548	265	1	(	(	PUNCT
ijtc-1548	265	2	2022b	2022b	NUM
ijtc-1548	265	3	)	)	PUNCT
ijtc-1548	265	4	,	,	PUNCT
ijtc-1548	265	5	who	who	PRON
ijtc-1548	265	6	found	find	VERB
ijtc-1548	265	7	insignificant	insignificant	ADJ
ijtc-1548	265	8	difference	difference	NOUN
ijtc-1548	265	9	between	between	ADP
ijtc-1548	265	10	companies	company	NOUN
ijtc-1548	265	11	that	that	PRON
ijtc-1548	265	12	are	be	AUX
ijtc-1548	265	13	profitable	profitable	ADJ
ijtc-1548	265	14	and	and	CCONJ
ijtc-1548	265	15	those	those	PRON
ijtc-1548	265	16	that	that	PRON
ijtc-1548	265	17	are	be	AUX
ijtc-1548	265	18	not	not	PART
ijtc-1548	265	19	profitable	profitable	ADJ
ijtc-1548	265	20	on	on	ADP
ijtc-1548	265	21	the	the	DET
ijtc-1548	265	22	use	use	NOUN
ijtc-1548	265	23	of	of	ADP
ijtc-1548	265	24	passive	passive	ADJ
ijtc-1548	265	25	voice	voice	NOUN
ijtc-1548	265	26	.	.	PUNCT
ijtc-1548	266	1	nonperforming	nonperforme	VERB
ijtc-1548	266	2	district	district	NOUN
ijtc-1548	266	3	municipalities	municipality	NOUN
ijtc-1548	266	4	used	use	VERB
ijtc-1548	266	5	more	more	ADV
ijtc-1548	266	6	passive	passive	ADJ
ijtc-1548	266	7	voice	voice	NOUN
ijtc-1548	266	8	than	than	ADP
ijtc-1548	266	9	performing	perform	VERB
ijtc-1548	266	10	ones	one	NOUN
ijtc-1548	266	11	,	,	PUNCT
ijtc-1548	266	12	even	even	ADV
ijtc-1548	266	13	though	though	SCONJ
ijtc-1548	266	14	the	the	DET
ijtc-1548	266	15	difference	difference	NOUN
ijtc-1548	266	16	was	be	AUX
ijtc-1548	266	17	not	not	PART
ijtc-1548	266	18	significant	significant	ADJ
ijtc-1548	266	19	.	.	PUNCT
ijtc-1548	267	1	this	this	PRON
ijtc-1548	267	2	means	mean	VERB
ijtc-1548	267	3	that	that	SCONJ
ijtc-1548	267	4	non	non	ADJ
ijtc-1548	267	5	-	-	ADJ
ijtc-1548	267	6	performing	perform	VERB
ijtc-1548	267	7	district	district	NOUN
ijtc-1548	267	8	municipalities	municipality	NOUN
ijtc-1548	267	9	are	be	AUX
ijtc-1548	267	10	distancing	distance	VERB
ijtc-1548	267	11	themselves	themselves	PRON
ijtc-1548	267	12	from	from	ADP
ijtc-1548	267	13	poor	poor	ADJ
ijtc-1548	267	14	performance	performance	NOUN
ijtc-1548	267	15	.	.	PUNCT
ijtc-1548	268	1	the	the	DET
ijtc-1548	268	2	hypothesis	hypothesis	NOUN
ijtc-1548	268	3	that	that	PRON
ijtc-1548	268	4	both	both	DET
ijtc-1548	268	5	groups	group	NOUN
ijtc-1548	268	6	have	have	VERB
ijtc-1548	268	7	the	the	DET
ijtc-1548	268	8	same	same	ADJ
ijtc-1548	268	9	number	number	NOUN
ijtc-1548	268	10	of	of	ADP
ijtc-1548	268	11	personal	personal	ADJ
ijtc-1548	268	12	references	reference	NOUN
ijtc-1548	268	13	is	be	AUX
ijtc-1548	268	14	accepted	accept	VERB
ijtc-1548	268	15	as	as	SCONJ
ijtc-1548	268	16	there	there	PRON
ijtc-1548	268	17	was	be	VERB
ijtc-1548	268	18	no	no	DET
ijtc-1548	268	19	significant	significant	ADJ
ijtc-1548	268	20	variation	variation	NOUN
ijtc-1548	268	21	identified	identify	VERB
ijtc-1548	268	22	by	by	ADP
ijtc-1548	268	23	the	the	DET
ijtc-1548	268	24	mann	mann	PROPN
ijtc-1548	268	25	-	-	PUNCT
ijtc-1548	268	26	whitney	whitney	PROPN
ijtc-1548	268	27	test	test	NOUN
ijtc-1548	268	28	.	.	PUNCT
ijtc-1548	269	1	notably	notably	ADV
ijtc-1548	269	2	,	,	PUNCT
ijtc-1548	269	3	these	these	DET
ijtc-1548	269	4	results	result	NOUN
ijtc-1548	269	5	are	be	AUX
ijtc-1548	269	6	contrary	contrary	ADJ
ijtc-1548	269	7	to	to	ADP
ijtc-1548	269	8	the	the	DET
ijtc-1548	269	9	findings	finding	NOUN
ijtc-1548	269	10	of	of	ADP
ijtc-1548	269	11	a	a	DET
ijtc-1548	269	12	study	study	NOUN
ijtc-1548	269	13	done	do	VERB
ijtc-1548	269	14	in	in	ADP
ijtc-1548	269	15	the	the	DET
ijtc-1548	269	16	uk	uk	PROPN
ijtc-1548	269	17	by	by	ADP
ijtc-1548	269	18	clatworthy	clatworthy	NOUN
ijtc-1548	269	19	and	and	CCONJ
ijtc-1548	269	20	jones	jones	PROPN
ijtc-1548	269	21	(	(	PUNCT
ijtc-1548	269	22	2006	2006	NUM
ijtc-1548	269	23	)	)	PUNCT
ijtc-1548	269	24	,	,	PUNCT
ijtc-1548	269	25	which	which	PRON
ijtc-1548	269	26	indicated	indicate	VERB
ijtc-1548	269	27	significant	significant	ADJ
ijtc-1548	269	28	differences	difference	NOUN
ijtc-1548	269	29	on	on	ADP
ijtc-1548	269	30	personal	personal	ADJ
ijtc-1548	269	31	references	reference	NOUN
ijtc-1548	269	32	usage	usage	NOUN
ijtc-1548	269	33	between	between	ADP
ijtc-1548	269	34	profitable	profitable	ADJ
ijtc-1548	269	35	companies	company	NOUN
ijtc-1548	269	36	and	and	CCONJ
ijtc-1548	269	37	those	those	PRON
ijtc-1548	269	38	that	that	PRON
ijtc-1548	269	39	are	be	AUX
ijtc-1548	269	40	not	not	PART
ijtc-1548	269	41	,	,	PUNCT
ijtc-1548	269	42	and	and	CCONJ
ijtc-1548	269	43	yasseen	yasseen	VERB
ijtc-1548	269	44	et	et	PROPN
ijtc-1548	269	45	al	al	PROPN
ijtc-1548	269	46	.	.	PROPN
ijtc-1548	270	1	(	(	PUNCT
ijtc-1548	270	2	2017	2017	NUM
ijtc-1548	270	3	)	)	PUNCT
ijtc-1548	270	4	who	who	PRON
ijtc-1548	270	5	also	also	ADV
ijtc-1548	270	6	found	find	VERB
ijtc-1548	270	7	difference	difference	NOUN
ijtc-1548	270	8	that	that	PRON
ijtc-1548	270	9	is	be	AUX
ijtc-1548	270	10	significant	significant	ADJ
ijtc-1548	270	11	.	.	PUNCT
ijtc-1548	271	1	these	these	DET
ijtc-1548	271	2	results	result	NOUN
ijtc-1548	271	3	are	be	AUX
ijtc-1548	271	4	in	in	ADP
ijtc-1548	271	5	line	line	NOUN
ijtc-1548	271	6	with	with	ADP
ijtc-1548	271	7	those	those	PRON
ijtc-1548	271	8	of	of	ADP
ijtc-1548	271	9	yan	yan	PROPN
ijtc-1548	271	10	et	et	PROPN
ijtc-1548	271	11	al	al	PROPN
ijtc-1548	271	12	.	.	PROPN
ijtc-1548	272	1	(	(	PUNCT
ijtc-1548	272	2	2019	2019	NUM
ijtc-1548	272	3	)	)	PUNCT
ijtc-1548	272	4	which	which	PRON
ijtc-1548	272	5	revealed	reveal	VERB
ijtc-1548	272	6	that	that	SCONJ
ijtc-1548	272	7	personal	personal	ADJ
ijtc-1548	272	8	reference	reference	NOUN
ijtc-1548	272	9	usage	usage	NOUN
ijtc-1548	272	10	in	in	ADP
ijtc-1548	272	11	the	the	DET
ijtc-1548	272	12	chief	chief	ADJ
ijtc-1548	272	13	executive	executive	ADJ
ijtc-1548	272	14	officer	officer	NOUN
ijtc-1548	272	15	’s	’s	PART
ijtc-1548	272	16	statement	statement	NOUN
ijtc-1548	272	17	is	be	AUX
ijtc-1548	272	18	an	an	DET
ijtc-1548	272	19	impression	impression	NOUN
ijtc-1548	272	20	management	management	NOUN
ijtc-1548	272	21	tactic	tactic	NOUN
ijtc-1548	272	22	.	.	PUNCT
ijtc-1548	273	1	this	this	DET
ijtc-1548	273	2	research	research	NOUN
ijtc-1548	273	3	was	be	AUX
ijtc-1548	273	4	grounded	ground	VERB
ijtc-1548	273	5	in	in	ADP
ijtc-1548	273	6	the	the	DET
ijtc-1548	273	7	attribution	attribution	NOUN
ijtc-1548	273	8	theory	theory	NOUN
ijtc-1548	273	9	lens	len	NOUN
ijtc-1548	273	10	.	.	PUNCT
ijtc-1548	274	1	results	result	NOUN
ijtc-1548	274	2	verified	verify	VERB
ijtc-1548	274	3	that	that	SCONJ
ijtc-1548	274	4	municipalities	municipality	NOUN
ijtc-1548	274	5	allot	allot	VERB
ijtc-1548	274	6	good	good	ADJ
ijtc-1548	274	7	results	result	NOUN
ijtc-1548	274	8	to	to	ADP
ijtc-1548	274	9	their	their	PRON
ijtc-1548	274	10	competence	competence	NOUN
ijtc-1548	274	11	and	and	CCONJ
ijtc-1548	274	12	distance	distance	NOUN
ijtc-1548	274	13	poor	poor	ADJ
ijtc-1548	274	14	performance	performance	NOUN
ijtc-1548	274	15	from	from	ADP
ijtc-1548	274	16	them	they	PRON
ijtc-1548	274	17	.	.	PUNCT
ijtc-1548	275	1	this	this	PRON
ijtc-1548	275	2	is	be	AUX
ijtc-1548	275	3	in	in	ADP
ijtc-1548	275	4	the	the	DET
ijtc-1548	275	5	same	same	ADJ
ijtc-1548	275	6	line	line	NOUN
ijtc-1548	275	7	of	of	ADP
ijtc-1548	275	8	thought	thought	NOUN
ijtc-1548	275	9	with	with	ADP
ijtc-1548	275	10	yasseen	yasseen	PROPN
ijtc-1548	275	11	et	et	PROPN
ijtc-1548	275	12	al	al	PROPN
ijtc-1548	275	13	.	.	PROPN
ijtc-1548	276	1	(	(	PUNCT
ijtc-1548	276	2	2017	2017	NUM
ijtc-1548	276	3	)	)	PUNCT
ijtc-1548	276	4	who	who	PRON
ijtc-1548	276	5	revealed	reveal	VERB
ijtc-1548	276	6	that	that	SCONJ
ijtc-1548	276	7	companies	company	NOUN
ijtc-1548	276	8	put	put	VERB
ijtc-1548	276	9	themselves	themselves	PRON
ijtc-1548	276	10	in	in	ADP
ijtc-1548	276	11	a	a	DET
ijtc-1548	276	12	favourably	favourably	ADV
ijtc-1548	276	13	position	position	NOUN
ijtc-1548	276	14	through	through	ADP
ijtc-1548	276	15	allotment	allotment	NOUN
ijtc-1548	276	16	of	of	ADP
ijtc-1548	276	17	good	good	ADJ
ijtc-1548	276	18	results	result	NOUN
ijtc-1548	276	19	to	to	ADP
ijtc-1548	276	20	themselves	themselves	PRON
ijtc-1548	276	21	whilst	whilst	SCONJ
ijtc-1548	276	22	allotting	allot	VERB
ijtc-1548	276	23	bad	bad	ADJ
ijtc-1548	276	24	results	result	NOUN
ijtc-1548	276	25	to	to	ADP
ijtc-1548	276	26	factors	factor	NOUN
ijtc-1548	276	27	outside	outside	ADP
ijtc-1548	276	28	the	the	DET
ijtc-1548	276	29	entity	entity	NOUN
ijtc-1548	276	30	.	.	PUNCT
ijtc-1548	277	1	no	no	DET
ijtc-1548	277	2	significant	significant	ADJ
ijtc-1548	277	3	difference	difference	NOUN
ijtc-1548	277	4	was	be	AUX
ijtc-1548	277	5	identified	identify	VERB
ijtc-1548	277	6	in	in	ADP
ijtc-1548	277	7	the	the	DET
ijtc-1548	277	8	length	length	NOUN
ijtc-1548	277	9	of	of	ADP
ijtc-1548	277	10	the	the	DET
ijtc-1548	277	11	mayor	mayor	NOUN
ijtc-1548	277	12	’s	’s	PART
ijtc-1548	277	13	foreword	foreword	NOUN
ijtc-1548	277	14	both	both	CCONJ
ijtc-1548	277	15	in	in	ADP
ijtc-1548	277	16	number	number	NOUN
ijtc-1548	277	17	of	of	ADP
ijtc-1548	277	18	words	word	NOUN
ijtc-1548	277	19	and	and	CCONJ
ijtc-1548	277	20	in	in	ADP
ijtc-1548	277	21	number	number	NOUN
ijtc-1548	277	22	of	of	ADP
ijtc-1548	277	23	pages	page	NOUN
ijtc-1548	277	24	between	between	ADP
ijtc-1548	277	25	performing	perform	VERB
ijtc-1548	277	26	and	and	CCONJ
ijtc-1548	277	27	nonperforming	nonperforme	VERB
ijtc-1548	277	28	district	district	NOUN
ijtc-1548	277	29	municipalities	municipality	NOUN
ijtc-1548	277	30	,	,	PUNCT
ijtc-1548	277	31	in	in	ADP
ijtc-1548	277	32	line	line	NOUN
ijtc-1548	277	33	with	with	ADP
ijtc-1548	277	34	previous	previous	ADJ
ijtc-1548	277	35	studies	study	NOUN
ijtc-1548	277	36	phesa	phesa	NOUN
ijtc-1548	277	37	(	(	PUNCT
ijtc-1548	277	38	2021	2021	NUM
ijtc-1548	277	39	)	)	PUNCT
ijtc-1548	277	40	,	,	PUNCT
ijtc-1548	277	41	yasseen	yasseen	PROPN
ijtc-1548	277	42	et	et	PROPN
ijtc-1548	277	43	al	al	PROPN
ijtc-1548	277	44	.	.	PROPN
ijtc-1548	278	1	(	(	PUNCT
ijtc-1548	278	2	2017	2017	NUM
ijtc-1548	278	3	)	)	PUNCT
ijtc-1548	278	4	,	,	PUNCT
ijtc-1548	278	5	mupedzi	mupedzi	PROPN
ijtc-1548	278	6	et	et	PROPN
ijtc-1548	278	7	al	al	PROPN
ijtc-1548	278	8	.	.	PROPN
ijtc-1548	279	1	(	(	PUNCT
ijtc-1548	279	2	2023	2023	NUM
ijtc-1548	279	3	)	)	PUNCT
ijtc-1548	279	4	,	,	PUNCT
ijtc-1548	279	5	mdhluli	mdhluli	PROPN
ijtc-1548	279	6	et	et	PROPN
ijtc-1548	279	7	al	al	PROPN
ijtc-1548	279	8	.	.	PROPN
ijtc-1548	279	9	(	(	PUNCT
ijtc-1548	279	10	2023	2023	NUM
ijtc-1548	279	11	)	)	PUNCT
ijtc-1548	279	12	,	,	PUNCT
ijtc-1548	279	13	phesa	phesa	NOUN
ijtc-1548	279	14	(	(	PUNCT
ijtc-1548	279	15	2022	2022	NUM
ijtc-1548	279	16	)	)	PUNCT
ijtc-1548	279	17	and	and	CCONJ
ijtc-1548	279	18	dhludhlu	dhludhlu	NOUN
ijtc-1548	279	19	et	et	PROPN
ijtc-1548	279	20	al	al	PROPN
ijtc-1548	279	21	.	.	PUNCT
ijtc-1548	280	1	(	(	PUNCT
ijtc-1548	280	2	2022b).however	2022b).however	NOUN
ijtc-1548	280	3	,	,	PUNCT
ijtc-1548	280	4	there	there	PRON
ijtc-1548	280	5	was	be	VERB
ijtc-1548	280	6	insignificant	insignificant	ADJ
ijtc-1548	280	7	difference	difference	NOUN
ijtc-1548	280	8	in	in	ADP
ijtc-1548	280	9	the	the	DET
ijtc-1548	280	10	use	use	NOUN
ijtc-1548	280	11	of	of	ADP
ijtc-1548	280	12	passive	passive	ADJ
ijtc-1548	280	13	voice	voice	NOUN
ijtc-1548	280	14	in	in	ADP
ijtc-1548	280	15	the	the	DET
ijtc-1548	280	16	mayor	mayor	NOUN
ijtc-1548	280	17	’s	’s	PART
ijtc-1548	280	18	foreword	foreword	NOUN
ijtc-1548	280	19	for	for	ADP
ijtc-1548	280	20	performing	perform	VERB
ijtc-1548	280	21	and	and	CCONJ
ijtc-1548	280	22	non	non	ADJ
ijtc-1548	280	23	-	-	ADJ
ijtc-1548	280	24	performing	perform	VERB
ijtc-1548	280	25	district	district	NOUN
ijtc-1548	280	26	municipalities	municipality	NOUN
ijtc-1548	280	27	.	.	PUNCT
ijtc-1548	281	1	passive	passive	ADJ
ijtc-1548	281	2	voice	voice	NOUN
ijtc-1548	281	3	is	be	AUX
ijtc-1548	281	4	used	use	VERB
ijtc-1548	281	5	as	as	ADP
ijtc-1548	281	6	an	an	DET
ijtc-1548	281	7	impression	impression	NOUN
ijtc-1548	281	8	management	management	NOUN
ijtc-1548	281	9	tactic	tactic	NOUN
ijtc-1548	281	10	phesa	phesa	NOUN
ijtc-1548	281	11	(	(	PUNCT
ijtc-1548	281	12	2021	2021	NUM
ijtc-1548	281	13	)	)	PUNCT
ijtc-1548	281	14	,	,	PUNCT
ijtc-1548	281	15	cen	cen	NOUN
ijtc-1548	281	16	and	and	CCONJ
ijtc-1548	281	17	cai	cai	PROPN
ijtc-1548	281	18	(	(	PUNCT
ijtc-1548	281	19	2014	2014	NUM
ijtc-1548	281	20	)	)	PUNCT
ijtc-1548	281	21	,	,	PUNCT
ijtc-1548	281	22	yasseen	yasseen	PROPN
ijtc-1548	281	23	et	et	PROPN
ijtc-1548	281	24	al	al	PROPN
ijtc-1548	281	25	.	.	PROPN
ijtc-1548	282	1	(	(	PUNCT
ijtc-1548	282	2	2017	2017	NUM
ijtc-1548	282	3	)	)	PUNCT
ijtc-1548	282	4	and	and	CCONJ
ijtc-1548	282	5	(	(	PUNCT
ijtc-1548	282	6	phesa	phesa	PROPN
ijtc-1548	282	7	&	&	CCONJ
ijtc-1548	282	8	sibanda	sibanda	NOUN
ijtc-1548	282	9	,	,	PUNCT
ijtc-1548	282	10	2022	2022	NUM
ijtc-1548	282	11	)	)	PUNCT
ijtc-1548	282	12	.	.	PUNCT
ijtc-1548	283	1	lastly	lastly	ADV
ijtc-1548	283	2	,	,	PUNCT
ijtc-1548	283	3	significant	significant	ADJ
ijtc-1548	283	4	difference	difference	NOUN
ijtc-1548	283	5	was	be	AUX
ijtc-1548	283	6	identified	identify	VERB
ijtc-1548	283	7	in	in	ADP
ijtc-1548	283	8	the	the	DET
ijtc-1548	283	9	use	use	NOUN
ijtc-1548	283	10	of	of	ADP
ijtc-1548	283	11	personal	personal	ADJ
ijtc-1548	283	12	references	reference	NOUN
ijtc-1548	283	13	in	in	ADP
ijtc-1548	283	14	the	the	DET
ijtc-1548	283	15	mayor	mayor	NOUN
ijtc-1548	283	16	’s	’s	PART
ijtc-1548	283	17	foreword	foreword	NOUN
ijtc-1548	283	18	between	between	ADP
ijtc-1548	283	19	performing	perform	VERB
ijtc-1548	283	20	and	and	CCONJ
ijtc-1548	283	21	non	non	ADJ
ijtc-1548	283	22	-	-	ADJ
ijtc-1548	283	23	performing	perform	VERB
ijtc-1548	283	24	district	district	NOUN
ijtc-1548	283	25	municipalities	municipality	NOUN
ijtc-1548	283	26	.	.	PUNCT
ijtc-1548	284	1	use	use	NOUN
ijtc-1548	284	2	of	of	ADP
ijtc-1548	284	3	personal	personal	ADJ
ijtc-1548	284	4	reference	reference	NOUN
ijtc-1548	284	5	is	be	AUX
ijtc-1548	284	6	an	an	DET
ijtc-1548	284	7	impression	impression	NOUN
ijtc-1548	284	8	management	management	NOUN
ijtc-1548	284	9	tactic	tactic	NOUN
ijtc-1548	284	10	,	,	PUNCT
ijtc-1548	284	11	and	and	CCONJ
ijtc-1548	284	12	this	this	DET
ijtc-1548	284	13	finding	finding	NOUN
ijtc-1548	284	14	is	be	AUX
ijtc-1548	284	15	consistent	consistent	ADJ
ijtc-1548	284	16	with	with	ADP
ijtc-1548	284	17	previous	previous	ADJ
ijtc-1548	284	18	studies	study	NOUN
ijtc-1548	284	19	such	such	ADJ
ijtc-1548	284	20	as	as	ADP
ijtc-1548	284	21	(	(	PUNCT
ijtc-1548	284	22	phesa	phesa	NOUN
ijtc-1548	284	23	et	et	PROPN
ijtc-1548	284	24	al	al	PROPN
ijtc-1548	284	25	.	.	PROPN
ijtc-1548	284	26	,	,	PUNCT
ijtc-1548	284	27	2023	2023	NUM
ijtc-1548	284	28	)	)	PUNCT
ijtc-1548	285	1	it	it	PRON
ijtc-1548	285	2	is	be	AUX
ijtc-1548	285	3	important	important	ADJ
ijtc-1548	285	4	to	to	PART
ijtc-1548	285	5	note	note	VERB
ijtc-1548	285	6	that	that	SCONJ
ijtc-1548	285	7	these	these	DET
ijtc-1548	285	8	results	result	NOUN
ijtc-1548	285	9	talk	talk	VERB
ijtc-1548	285	10	to	to	ADP
ijtc-1548	285	11	the	the	DET
ijtc-1548	285	12	impression	impression	NOUN
ijtc-1548	285	13	management	management	NOUN
ijtc-1548	285	14	employed	employ	VERB
ijtc-1548	285	15	in	in	ADP
ijtc-1548	285	16	the	the	DET
ijtc-1548	285	17	mayor	mayor	NOUN
ijtc-1548	285	18	’s	’s	PART
ijtc-1548	285	19	foreword	foreword	PROPN
ijtc-1548	285	20	section	section	NOUN
ijtc-1548	285	21	of	of	ADP
ijtc-1548	285	22	the	the	DET
ijtc-1548	285	23	annual	annual	ADJ
ijtc-1548	285	24	report	report	NOUN
ijtc-1548	285	25	.	.	PUNCT
ijtc-1548	286	1	further	far	ADV
ijtc-1548	286	2	,	,	PUNCT
ijtc-1548	286	3	not	not	PART
ijtc-1548	286	4	the	the	DET
ijtc-1548	286	5	whole	whole	ADJ
ijtc-1548	286	6	government	government	NOUN
ijtc-1548	286	7	sphere	sphere	NOUN
ijtc-1548	286	8	was	be	AUX
ijtc-1548	286	9	used	use	VERB
ijtc-1548	286	10	,	,	PUNCT
ijtc-1548	286	11	only	only	ADV
ijtc-1548	286	12	district	district	NOUN
ijtc-1548	286	13	municipalities	municipality	NOUN
ijtc-1548	286	14	which	which	PRON
ijtc-1548	286	15	were	be	AUX
ijtc-1548	286	16	considered	consider	VERB
ijtc-1548	286	17	playing	play	VERB
ijtc-1548	286	18	a	a	DET
ijtc-1548	286	19	significant	significant	ADJ
ijtc-1548	286	20	role	role	NOUN
ijtc-1548	286	21	.	.	PUNCT
ijtc-1548	287	1	there	there	PRON
ijtc-1548	287	2	may	may	AUX
ijtc-1548	287	3	or	or	CCONJ
ijtc-1548	287	4	may	may	AUX
ijtc-1548	287	5	not	not	PART
ijtc-1548	287	6	be	be	AUX
ijtc-1548	287	7	impression	impression	NOUN
ijtc-1548	287	8	management	management	NOUN
ijtc-1548	287	9	tactics	tactic	NOUN
ijtc-1548	287	10	in	in	ADP
ijtc-1548	287	11	other	other	ADJ
ijtc-1548	287	12	sections	section	NOUN
ijtc-1548	287	13	of	of	ADP
ijtc-1548	287	14	the	the	DET
ijtc-1548	287	15	annual	annual	ADJ
ijtc-1548	287	16	report	report	NOUN
ijtc-1548	287	17	and	and	CCONJ
ijtc-1548	287	18	other	other	ADJ
ijtc-1548	287	19	government	government	NOUN
ijtc-1548	287	20	spheres	sphere	NOUN
ijtc-1548	287	21	.	.	PUNCT
ijtc-1548	288	1	these	these	DET
ijtc-1548	288	2	results	result	NOUN
ijtc-1548	288	3	can	can	AUX
ijtc-1548	288	4	not	not	PART
ijtc-1548	288	5	be	be	AUX
ijtc-1548	288	6	generalized	generalize	VERB
ijtc-1548	288	7	across	across	ADP
ijtc-1548	288	8	the	the	DET
ijtc-1548	288	9	whole	whole	ADJ
ijtc-1548	288	10	public	public	ADJ
ijtc-1548	288	11	sector	sector	NOUN
ijtc-1548	288	12	sphere	sphere	ADV
ijtc-1548	288	13	,	,	PUNCT
ijtc-1548	288	14	they	they	PRON
ijtc-1548	288	15	are	be	AUX
ijtc-1548	288	16	relevant	relevant	ADJ
ijtc-1548	288	17	for	for	ADP
ijtc-1548	288	18	local	local	ADJ
ijtc-1548	288	19	government	government	NOUN
ijtc-1548	288	20	,	,	PUNCT
ijtc-1548	288	21	specifically	specifically	ADV
ijtc-1548	288	22	district	district	NOUN
ijtc-1548	288	23	municipalities	municipality	NOUN
ijtc-1548	288	24	in	in	ADP
ijtc-1548	288	25	south	south	PROPN
ijtc-1548	288	26	africa	africa	PROPN
ijtc-1548	288	27	.	.	PUNCT
ijtc-1548	289	1	conclusion	conclusion	VERB
ijtc-1548	289	2	the	the	DET
ijtc-1548	289	3	main	main	ADJ
ijtc-1548	289	4	aim	aim	NOUN
ijtc-1548	289	5	of	of	ADP
ijtc-1548	289	6	the	the	DET
ijtc-1548	289	7	paper	paper	NOUN
ijtc-1548	289	8	was	be	AUX
ijtc-1548	289	9	to	to	PART
ijtc-1548	289	10	assess	assess	VERB
ijtc-1548	289	11	the	the	DET
ijtc-1548	289	12	evidence	evidence	NOUN
ijtc-1548	289	13	of	of	ADP
ijtc-1548	289	14	the	the	DET
ijtc-1548	289	15	use	use	NOUN
ijtc-1548	289	16	of	of	ADP
ijtc-1548	289	17	tactics	tactic	NOUN
ijtc-1548	289	18	of	of	ADP
ijtc-1548	289	19	impression	impression	NOUN
ijtc-1548	289	20	management	management	NOUN
ijtc-1548	289	21	by	by	ADP
ijtc-1548	289	22	district	district	NOUN
ijtc-1548	289	23	municipalities	municipality	NOUN
ijtc-1548	289	24	in	in	ADP
ijtc-1548	289	25	south	south	PROPN
ijtc-1548	289	26	africa	africa	PROPN
ijtc-1548	289	27	.	.	PUNCT
ijtc-1548	290	1	results	result	NOUN
ijtc-1548	290	2	revealed	reveal	VERB
ijtc-1548	290	3	that	that	SCONJ
ijtc-1548	290	4	south	south	ADJ
ijtc-1548	290	5	african	african	ADJ
ijtc-1548	290	6	district	district	NOUN
ijtc-1548	290	7	municipalities	municipality	NOUN
ijtc-1548	290	8	partook	partook	VERB
ijtc-1548	290	9	in	in	ADP
ijtc-1548	290	10	the	the	DET
ijtc-1548	290	11	use	use	NOUN
ijtc-1548	290	12	of	of	ADP
ijtc-1548	290	13	impression	impression	NOUN
ijtc-1548	290	14	management	management	NOUN
ijtc-1548	290	15	in	in	ADP
ijtc-1548	290	16	mayor	mayor	NOUN
ijtc-1548	290	17	’s	’s	PART
ijtc-1548	290	18	foreword	foreword	NOUN
ijtc-1548	290	19	through	through	ADP
ijtc-1548	290	20	length	length	NOUN
ijtc-1548	290	21	,	,	PUNCT
ijtc-1548	290	22	passive	passive	ADJ
ijtc-1548	290	23	voices	voice	NOUN
ijtc-1548	290	24	,	,	PUNCT
ijtc-1548	290	25	and	and	CCONJ
ijtc-1548	290	26	personal	personal	ADJ
ijtc-1548	290	27	references	reference	NOUN
ijtc-1548	290	28	.	.	PUNCT
ijtc-1548	291	1	in	in	ADP
ijtc-1548	291	2	the	the	DET
ijtc-1548	291	3	use	use	NOUN
ijtc-1548	291	4	of	of	ADP
ijtc-1548	291	5	impression	impression	NOUN
ijtc-1548	291	6	management	management	NOUN
ijtc-1548	291	7	,	,	PUNCT
ijtc-1548	291	8	the	the	DET
ijtc-1548	291	9	results	result	NOUN
ijtc-1548	291	10	found	find	VERB
ijtc-1548	291	11	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PRON
ijtc-1548	291	12	assessing	assess	VERB
ijtc-1548	291	13	impression	impression	NOUN
ijtc-1548	291	14	management	management	NOUN
ijtc-1548	291	15	in	in	ADP
ijtc-1548	291	16	south	south	ADJ
ijtc-1548	291	17	african	african	ADJ
ijtc-1548	291	18	district	district	NOUN
ijtc-1548	291	19	municipalities	municipality	NOUN
ijtc-1548	291	20	’	'	PUNCT
ijtc-1548	291	21	annual	annual	ADJ
ijtc-1548	291	22	reports	report	NOUN
ijtc-1548	291	23	:	:	PUNCT
ijtc-1548	291	24	a	a	DET
ijtc-1548	291	25	textual	textual	ADJ
ijtc-1548	291	26	characteristics	characteristic	NOUN
ijtc-1548	291	27	analysis	analysis	NOUN
ijtc-1548	291	28	of	of	ADP
ijtc-1548	291	29	mayor	mayor	NOUN
ijtc-1548	291	30	’s	’s	PART
ijtc-1548	291	31	foreword	foreword	PROPN
ijtc-1548	291	32	phesa	phesa	NOUN
ijtc-1548	291	33	and	and	CCONJ
ijtc-1548	291	34	mgoyana	mgoyana	PROPN
ijtc-1548	291	35	17	17	NUM
ijtc-1548	291	36	|	|	ADV
ijtc-1548	291	37	ilomata	ilomata	PROPN
ijtc-1548	291	38	international	international	ADJ
ijtc-1548	291	39	journal	journal	NOUN
ijtc-1548	291	40	of	of	ADP
ijtc-1548	291	41	tax	tax	PROPN
ijtc-1548	291	42	&	&	CCONJ
ijtc-1548	291	43	accounting	accounting	PROPN
ijtc-1548	291	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	291	45	no	no	DET
ijtc-1548	291	46	significant	significant	ADJ
ijtc-1548	291	47	use	use	NOUN
ijtc-1548	291	48	between	between	ADP
ijtc-1548	291	49	the	the	DET
ijtc-1548	291	50	performing	perform	VERB
ijtc-1548	291	51	and	and	CCONJ
ijtc-1548	291	52	non	non	ADJ
ijtc-1548	291	53	-	-	ADJ
ijtc-1548	291	54	performing	perform	VERB
ijtc-1548	291	55	district	district	NOUN
ijtc-1548	291	56	municipalities	municipality	NOUN
ijtc-1548	291	57	meaning	mean	VERB
ijtc-1548	291	58	they	they	PRON
ijtc-1548	291	59	have	have	AUX
ijtc-1548	291	60	used	use	VERB
ijtc-1548	291	61	the	the	DET
ijtc-1548	291	62	impression	impression	NOUN
ijtc-1548	291	63	management	management	NOUN
ijtc-1548	291	64	to	to	ADP
ijtc-1548	291	65	the	the	DET
ijtc-1548	291	66	same	same	ADJ
ijtc-1548	291	67	extent	extent	NOUN
ijtc-1548	291	68	.	.	PUNCT
ijtc-1548	292	1	three	three	NUM
ijtc-1548	292	2	hypotheses	hypothesis	NOUN
ijtc-1548	292	3	of	of	ADP
ijtc-1548	292	4	the	the	DET
ijtc-1548	292	5	study	study	NOUN
ijtc-1548	292	6	are	be	AUX
ijtc-1548	292	7	then	then	ADV
ijtc-1548	292	8	accepted	accept	VERB
ijtc-1548	292	9	.	.	PUNCT
ijtc-1548	293	1	to	to	PART
ijtc-1548	293	2	address	address	VERB
ijtc-1548	293	3	the	the	DET
ijtc-1548	293	4	problem	problem	NOUN
ijtc-1548	293	5	of	of	ADP
ijtc-1548	293	6	accuracy	accuracy	NOUN
ijtc-1548	293	7	and	and	CCONJ
ijtc-1548	293	8	completeness	completeness	NOUN
ijtc-1548	293	9	of	of	ADP
ijtc-1548	293	10	information	information	NOUN
ijtc-1548	293	11	disclosed	disclose	VERB
ijtc-1548	293	12	in	in	ADP
ijtc-1548	293	13	the	the	DET
ijtc-1548	293	14	mayor	mayor	NOUN
ijtc-1548	293	15	’s	’s	PART
ijtc-1548	293	16	foreword	foreword	NOUN
ijtc-1548	293	17	it	it	PRON
ijtc-1548	293	18	is	be	AUX
ijtc-1548	293	19	recommended	recommend	VERB
ijtc-1548	293	20	that	that	SCONJ
ijtc-1548	293	21	the	the	DET
ijtc-1548	293	22	auditor	auditor	PROPN
ijtc-1548	293	23	general	general	PROPN
ijtc-1548	293	24	south	south	PROPN
ijtc-1548	293	25	africa	africa	PROPN
ijtc-1548	293	26	start	start	VERB
ijtc-1548	293	27	to	to	PART
ijtc-1548	293	28	develop	develop	VERB
ijtc-1548	293	29	and	and	CCONJ
ijtc-1548	293	30	auditing	auditing	NOUN
ijtc-1548	293	31	framework	framework	NOUN
ijtc-1548	293	32	to	to	PART
ijtc-1548	293	33	audit	audit	VERB
ijtc-1548	293	34	mayor	mayor	NOUN
ijtc-1548	293	35	’s	’s	PART
ijtc-1548	293	36	foreword	foreword	PROPN
ijtc-1548	293	37	.	.	PUNCT
ijtc-1548	294	1	additionally	additionally	ADV
ijtc-1548	294	2	,	,	PUNCT
ijtc-1548	294	3	national	national	ADJ
ijtc-1548	294	4	treasury	treasury	PROPN
ijtc-1548	294	5	should	should	AUX
ijtc-1548	294	6	use	use	VERB
ijtc-1548	294	7	these	these	DET
ijtc-1548	294	8	results	result	NOUN
ijtc-1548	294	9	to	to	PART
ijtc-1548	294	10	design	design	VERB
ijtc-1548	294	11	mayor	mayor	NOUN
ijtc-1548	294	12	’s	’s	PART
ijtc-1548	294	13	foreword	foreword	ADJ
ijtc-1548	294	14	reporting	reporting	NOUN
ijtc-1548	294	15	/	/	SYM
ijtc-1548	294	16	disclosure	disclosure	NOUN
ijtc-1548	294	17	tool	tool	NOUN
ijtc-1548	294	18	to	to	PART
ijtc-1548	294	19	be	be	AUX
ijtc-1548	294	20	used	use	VERB
ijtc-1548	294	21	by	by	ADP
ijtc-1548	294	22	all	all	DET
ijtc-1548	294	23	municipalities	municipality	NOUN
ijtc-1548	294	24	.	.	PUNCT
ijtc-1548	295	1	this	this	PRON
ijtc-1548	295	2	will	will	AUX
ijtc-1548	295	3	contribute	contribute	VERB
ijtc-1548	295	4	to	to	PART
ijtc-1548	295	5	curb	curb	VERB
ijtc-1548	295	6	the	the	DET
ijtc-1548	295	7	use	use	NOUN
ijtc-1548	295	8	of	of	ADP
ijtc-1548	295	9	impression	impression	NOUN
ijtc-1548	295	10	management	management	NOUN
ijtc-1548	295	11	tactics	tactic	NOUN
ijtc-1548	295	12	in	in	ADP
ijtc-1548	295	13	mayor	mayor	NOUN
ijtc-1548	295	14	’s	’s	PART
ijtc-1548	295	15	foreword	foreword	PROPN
ijtc-1548	295	16	.	.	PUNCT
ijtc-1548	296	1	auditors	auditor	NOUN
ijtc-1548	296	2	should	should	AUX
ijtc-1548	296	3	use	use	VERB
ijtc-1548	296	4	these	these	DET
ijtc-1548	296	5	results	result	NOUN
ijtc-1548	296	6	as	as	ADP
ijtc-1548	296	7	a	a	DET
ijtc-1548	296	8	basis	basis	NOUN
ijtc-1548	296	9	that	that	SCONJ
ijtc-1548	296	10	the	the	DET
ijtc-1548	296	11	annual	annual	ADJ
ijtc-1548	296	12	report	report	NOUN
ijtc-1548	296	13	contains	contain	VERB
ijtc-1548	296	14	information	information	NOUN
ijtc-1548	296	15	which	which	PRON
ijtc-1548	296	16	is	be	AUX
ijtc-1548	296	17	incomplete	incomplete	ADJ
ijtc-1548	296	18	and	and	CCONJ
ijtc-1548	296	19	inaccurate	inaccurate	ADJ
ijtc-1548	296	20	and	and	CCONJ
ijtc-1548	296	21	should	should	AUX
ijtc-1548	296	22	therefore	therefore	ADV
ijtc-1548	296	23	verify	verify	VERB
ijtc-1548	296	24	the	the	DET
ijtc-1548	296	25	information	information	NOUN
ijtc-1548	296	26	now	now	ADV
ijtc-1548	296	27	that	that	SCONJ
ijtc-1548	296	28	they	they	PRON
ijtc-1548	296	29	are	be	AUX
ijtc-1548	296	30	aware	aware	ADJ
ijtc-1548	296	31	of	of	ADP
ijtc-1548	296	32	the	the	DET
ijtc-1548	296	33	impression	impression	NOUN
ijtc-1548	296	34	management	management	NOUN
ijtc-1548	296	35	tactics	tactic	NOUN
ijtc-1548	296	36	.	.	PUNCT
ijtc-1548	297	1	government	government	NOUN
ijtc-1548	297	2	should	should	AUX
ijtc-1548	297	3	use	use	VERB
ijtc-1548	297	4	these	these	DET
ijtc-1548	297	5	results	result	NOUN
ijtc-1548	297	6	to	to	PART
ijtc-1548	297	7	improve	improve	VERB
ijtc-1548	297	8	the	the	DET
ijtc-1548	297	9	communication	communication	NOUN
ijtc-1548	297	10	in	in	ADP
ijtc-1548	297	11	the	the	DET
ijtc-1548	297	12	mayor	mayor	NOUN
ijtc-1548	297	13	’s	’s	PART
ijtc-1548	297	14	foreword	foreword	NOUN
ijtc-1548	297	15	to	to	PART
ijtc-1548	297	16	ensure	ensure	VERB
ijtc-1548	297	17	transparency	transparency	NOUN
ijtc-1548	297	18	to	to	ADP
ijtc-1548	297	19	all	all	DET
ijtc-1548	297	20	its	its	PRON
ijtc-1548	297	21	stakeholders	stakeholder	NOUN
ijtc-1548	297	22	.	.	PUNCT
ijtc-1548	298	1	the	the	DET
ijtc-1548	298	2	coordinating	coordinate	VERB
ijtc-1548	298	3	department	department	NOUN
ijtc-1548	298	4	for	for	ADP
ijtc-1548	298	5	local	local	ADJ
ijtc-1548	298	6	government	government	NOUN
ijtc-1548	298	7	in	in	ADP
ijtc-1548	298	8	its	its	PRON
ijtc-1548	298	9	strategic	strategic	ADJ
ijtc-1548	298	10	plans	plan	NOUN
ijtc-1548	298	11	should	should	AUX
ijtc-1548	298	12	plan	plan	VERB
ijtc-1548	298	13	to	to	PART
ijtc-1548	298	14	use	use	VERB
ijtc-1548	298	15	these	these	DET
ijtc-1548	298	16	results	result	NOUN
ijtc-1548	298	17	on	on	ADP
ijtc-1548	298	18	the	the	DET
ijtc-1548	298	19	methods	method	NOUN
ijtc-1548	298	20	they	they	PRON
ijtc-1548	298	21	should	should	AUX
ijtc-1548	298	22	use	use	VERB
ijtc-1548	298	23	to	to	PART
ijtc-1548	298	24	curb	curb	VERB
ijtc-1548	298	25	impression	impression	NOUN
ijtc-1548	298	26	management	management	NOUN
ijtc-1548	298	27	in	in	ADP
ijtc-1548	298	28	local	local	ADJ
ijtc-1548	298	29	government	government	NOUN
ijtc-1548	298	30	to	to	PART
ijtc-1548	298	31	ensure	ensure	VERB
ijtc-1548	298	32	transparency	transparency	NOUN
ijtc-1548	298	33	,	,	PUNCT
ijtc-1548	298	34	accountability	accountability	NOUN
ijtc-1548	298	35	,	,	PUNCT
ijtc-1548	298	36	and	and	CCONJ
ijtc-1548	298	37	proper	proper	ADJ
ijtc-1548	298	38	stewardship	stewardship	NOUN
ijtc-1548	298	39	by	by	ADP
ijtc-1548	298	40	municipal	municipal	ADJ
ijtc-1548	298	41	management	management	NOUN
ijtc-1548	298	42	.	.	PUNCT
ijtc-1548	299	1	references	reference	NOUN
ijtc-1548	299	2	adams	adams	PROPN
ijtc-1548	299	3	,	,	PUNCT
ijtc-1548	299	4	s.	s.	PROPN
ijtc-1548	299	5	,	,	PUNCT
ijtc-1548	299	6	&	&	CCONJ
ijtc-1548	299	7	simnett	simnett	PROPN
ijtc-1548	299	8	,	,	PUNCT
ijtc-1548	299	9	r.	r.	PROPN
ijtc-1548	299	10	(	(	PUNCT
ijtc-1548	299	11	2011	2011	NUM
ijtc-1548	299	12	)	)	PUNCT
ijtc-1548	299	13	.	.	PUNCT
ijtc-1548	300	1	integrated	integrate	VERB
ijtc-1548	300	2	reporting	reporting	NOUN
ijtc-1548	300	3	:	:	PUNCT
ijtc-1548	300	4	an	an	DET
ijtc-1548	300	5	opportunity	opportunity	NOUN
ijtc-1548	300	6	for	for	ADP
ijtc-1548	300	7	australia	australia	PROPN
ijtc-1548	300	8	's	's	PART
ijtc-1548	300	9	not‐for‐	not‐for‐	NOUN
ijtc-1548	300	10	profit	profit	NOUN
ijtc-1548	300	11	sector	sector	NOUN
ijtc-1548	300	12	.	.	PUNCT
ijtc-1548	301	1	australian	australian	ADJ
ijtc-1548	301	2	accounting	accounting	NOUN
ijtc-1548	301	3	review	review	NOUN
ijtc-1548	301	4	,	,	PUNCT
ijtc-1548	301	5	21(3	21(3	NUM
ijtc-1548	301	6	)	)	PUNCT
ijtc-1548	301	7	,	,	PUNCT
ijtc-1548	301	8	292	292	NUM
ijtc-1548	301	9	-	-	SYM
ijtc-1548	301	10	301	301	NUM
ijtc-1548	301	11	.	.	PUNCT
ijtc-1548	302	1	aerts	aert	NOUN
ijtc-1548	302	2	,	,	PUNCT
ijtc-1548	302	3	w.	w.	NOUN
ijtc-1548	302	4	(	(	PUNCT
ijtc-1548	302	5	2001	2001	NUM
ijtc-1548	302	6	)	)	PUNCT
ijtc-1548	302	7	.	.	PUNCT
ijtc-1548	303	1	inertia	inertia	NOUN
ijtc-1548	303	2	in	in	ADP
ijtc-1548	303	3	the	the	DET
ijtc-1548	303	4	attributional	attributional	ADJ
ijtc-1548	303	5	content	content	NOUN
ijtc-1548	303	6	of	of	ADP
ijtc-1548	303	7	annual	annual	ADJ
ijtc-1548	303	8	accounting	accounting	NOUN
ijtc-1548	303	9	narratives	narrative	NOUN
ijtc-1548	303	10	.	.	PUNCT
ijtc-1548	304	1	european	european	ADJ
ijtc-1548	304	2	accounting	accounting	PROPN
ijtc-1548	304	3	review	review	PROPN
ijtc-1548	304	4	,	,	PUNCT
ijtc-1548	304	5	10(1	10(1	NUM
ijtc-1548	304	6	)	)	PUNCT
ijtc-1548	304	7	,	,	PUNCT
ijtc-1548	304	8	3	3	NUM
ijtc-1548	304	9	-	-	SYM
ijtc-1548	304	10	32	32	NUM
ijtc-1548	304	11	.	.	PUNCT
ijtc-1548	305	1	https://doi.org/10.1080/09638180122562	https://doi.org/10.1080/09638180122562	ADJ
ijtc-1548	305	2	atkinson	atkinson	PROPN
ijtc-1548	305	3	,	,	PUNCT
ijtc-1548	305	4	d.	d.	PROPN
ijtc-1548	305	5	,	,	PUNCT
ijtc-1548	305	6	van	van	PROPN
ijtc-1548	305	7	der	der	PROPN
ijtc-1548	305	8	watt	watt	NOUN
ijtc-1548	305	9	,	,	PUNCT
ijtc-1548	305	10	t.	t.	PROPN
ijtc-1548	305	11	,	,	PUNCT
ijtc-1548	305	12	&	&	CCONJ
ijtc-1548	305	13	fourie	fourie	PROPN
ijtc-1548	305	14	,	,	PUNCT
ijtc-1548	305	15	w.	w.	PROPN
ijtc-1548	305	16	(	(	PUNCT
ijtc-1548	305	17	2003	2003	NUM
ijtc-1548	305	18	)	)	PUNCT
ijtc-1548	305	19	.	.	PUNCT
ijtc-1548	306	1	role	role	NOUN
ijtc-1548	306	2	of	of	ADP
ijtc-1548	306	3	district	district	NOUN
ijtc-1548	306	4	municipalities	municipality	NOUN
ijtc-1548	306	5	.	.	PUNCT
ijtc-1548	307	1	hologram	hologram	VERB
ijtc-1548	307	2	:	:	PUNCT
ijtc-1548	307	3	issues	issue	NOUN
ijtc-1548	307	4	and	and	CCONJ
ijtc-1548	307	5	practice	practice	NOUN
ijtc-1548	307	6	in	in	ADP
ijtc-1548	307	7	south	south	ADJ
ijtc-1548	307	8	african	african	ADJ
ijtc-1548	307	9	local	local	ADJ
ijtc-1548	307	10	government	government	NOUN
ijtc-1548	307	11	.	.	PUNCT
ijtc-1548	308	1	beattie	beattie	PROPN
ijtc-1548	308	2	,	,	PUNCT
ijtc-1548	308	3	v.	v.	PROPN
ijtc-1548	308	4	,	,	PUNCT
ijtc-1548	308	5	&	&	CCONJ
ijtc-1548	308	6	jones	jones	PROPN
ijtc-1548	308	7	,	,	PUNCT
ijtc-1548	308	8	m.	m.	NOUN
ijtc-1548	308	9	j.	j.	PROPN
ijtc-1548	308	10	(	(	PUNCT
ijtc-1548	308	11	2000	2000	NUM
ijtc-1548	308	12	)	)	PUNCT
ijtc-1548	308	13	.	.	PUNCT
ijtc-1548	309	1	impression	impression	NOUN
ijtc-1548	309	2	management	management	NOUN
ijtc-1548	309	3	:	:	PUNCT
ijtc-1548	309	4	the	the	DET
ijtc-1548	309	5	case	case	NOUN
ijtc-1548	309	6	of	of	ADP
ijtc-1548	309	7	inter	inter	ADJ
ijtc-1548	309	8	-	-	ADJ
ijtc-1548	309	9	country	country	ADJ
ijtc-1548	309	10	financial	financial	ADJ
ijtc-1548	309	11	graphs	graph	NOUN
ijtc-1548	309	12	.	.	PUNCT
ijtc-1548	310	1	journal	journal	NOUN
ijtc-1548	310	2	of	of	ADP
ijtc-1548	310	3	international	international	ADJ
ijtc-1548	310	4	accounting	accounting	NOUN
ijtc-1548	310	5	,	,	PUNCT
ijtc-1548	310	6	auditing	auditing	NOUN
ijtc-1548	310	7	and	and	CCONJ
ijtc-1548	310	8	taxation	taxation	NOUN
ijtc-1548	310	9	,	,	PUNCT
ijtc-1548	310	10	9(2	9(2	NUM
ijtc-1548	310	11	)	)	PUNCT
ijtc-1548	310	12	,	,	PUNCT
ijtc-1548	310	13	159	159	NUM
ijtc-1548	310	14	-	-	SYM
ijtc-1548	310	15	183	183	NUM
ijtc-1548	310	16	.	.	PUNCT
ijtc-1548	311	1	brennan	brennan	PROPN
ijtc-1548	311	2	,	,	PUNCT
ijtc-1548	311	3	n.	n.	PROPN
ijtc-1548	311	4	m.	m.	PROPN
ijtc-1548	311	5	,	,	PUNCT
ijtc-1548	311	6	&	&	CCONJ
ijtc-1548	311	7	merkl	merkl	NOUN
ijtc-1548	311	8	-	-	PUNCT
ijtc-1548	311	9	davies	davy	NOUN
ijtc-1548	311	10	,	,	PUNCT
ijtc-1548	311	11	d.	d.	PROPN
ijtc-1548	311	12	m.	m.	PROPN
ijtc-1548	311	13	(	(	PUNCT
ijtc-1548	311	14	2013	2013	NUM
ijtc-1548	311	15	)	)	PUNCT
ijtc-1548	311	16	.	.	PUNCT
ijtc-1548	312	1	accounting	accounting	NOUN
ijtc-1548	312	2	narratives	narrative	NOUN
ijtc-1548	312	3	and	and	CCONJ
ijtc-1548	312	4	impression	impression	NOUN
ijtc-1548	312	5	management	management	NOUN
ijtc-1548	312	6	.	.	PUNCT
ijtc-1548	313	1	the	the	DET
ijtc-1548	313	2	routledge	routledge	PROPN
ijtc-1548	313	3	companion	companion	NOUN
ijtc-1548	313	4	to	to	ADP
ijtc-1548	313	5	accounting	accounting	NOUN
ijtc-1548	313	6	communication	communication	NOUN
ijtc-1548	313	7	,	,	PUNCT
ijtc-1548	313	8	109	109	NUM
ijtc-1548	313	9	-	-	SYM
ijtc-1548	313	10	132	132	NUM
ijtc-1548	313	11	.	.	PUNCT
ijtc-1548	314	1	cen	cen	PROPN
ijtc-1548	314	2	,	,	PUNCT
ijtc-1548	314	3	z.	z.	PROPN
ijtc-1548	314	4	,	,	PUNCT
ijtc-1548	314	5	&	&	CCONJ
ijtc-1548	314	6	cai	cai	PROPN
ijtc-1548	314	7	,	,	PUNCT
ijtc-1548	314	8	r.	r.	PROPN
ijtc-1548	314	9	(	(	PUNCT
ijtc-1548	314	10	2014	2014	NUM
ijtc-1548	314	11	)	)	PUNCT
ijtc-1548	314	12	.	.	PUNCT
ijtc-1548	315	1	preference	preference	NOUN
ijtc-1548	315	2	in	in	ADP
ijtc-1548	315	3	presentation	presentation	NOUN
ijtc-1548	315	4	or	or	CCONJ
ijtc-1548	315	5	impression	impression	NOUN
ijtc-1548	315	6	management	management	NOUN
ijtc-1548	315	7	:	:	PUNCT
ijtc-1548	315	8	a	a	DET
ijtc-1548	315	9	comparison	comparison	NOUN
ijtc-1548	315	10	study	study	NOUN
ijtc-1548	315	11	between	between	ADP
ijtc-1548	315	12	chairmen	chairman	NOUN
ijtc-1548	315	13	’s	’s	PART
ijtc-1548	315	14	statements	statement	NOUN
ijtc-1548	315	15	of	of	ADP
ijtc-1548	315	16	the	the	DET
ijtc-1548	315	17	most	most	ADV
ijtc-1548	315	18	and	and	CCONJ
ijtc-1548	315	19	least	least	ADV
ijtc-1548	315	20	profitable	profitable	ADJ
ijtc-1548	315	21	australian	australian	ADJ
ijtc-1548	315	22	companies	company	NOUN
ijtc-1548	315	23	.	.	PUNCT
ijtc-1548	316	1	australasian	australasian	ADJ
ijtc-1548	316	2	accounting	accounting	NOUN
ijtc-1548	316	3	,	,	PUNCT
ijtc-1548	316	4	business	business	NOUN
ijtc-1548	316	5	and	and	CCONJ
ijtc-1548	316	6	finance	finance	NOUN
ijtc-1548	316	7	journal	journal	NOUN
ijtc-1548	316	8	,	,	PUNCT
ijtc-1548	316	9	8(3	8(3	NUM
ijtc-1548	316	10	)	)	PUNCT
ijtc-1548	316	11	,	,	PUNCT
ijtc-1548	316	12	3	3	NUM
ijtc-1548	316	13	-	-	SYM
ijtc-1548	316	14	22	22	NUM
ijtc-1548	316	15	.	.	PUNCT
ijtc-1548	317	1	cheng	cheng	PROPN
ijtc-1548	317	2	,	,	PUNCT
ijtc-1548	317	3	m.	m.	NOUN
ijtc-1548	317	4	,	,	PUNCT
ijtc-1548	317	5	green	green	PROPN
ijtc-1548	317	6	,	,	PUNCT
ijtc-1548	317	7	w.	w.	PROPN
ijtc-1548	317	8	,	,	PUNCT
ijtc-1548	317	9	conradie	conradie	PROPN
ijtc-1548	317	10	,	,	PUNCT
ijtc-1548	317	11	p.	p.	PROPN
ijtc-1548	317	12	,	,	PUNCT
ijtc-1548	317	13	konishi	konishi	PROPN
ijtc-1548	317	14	,	,	PUNCT
ijtc-1548	317	15	n.	n.	NOUN
ijtc-1548	317	16	,	,	PUNCT
ijtc-1548	317	17	&	&	CCONJ
ijtc-1548	317	18	romi	romi	PROPN
ijtc-1548	317	19	,	,	PUNCT
ijtc-1548	317	20	a.	a.	NOUN
ijtc-1548	317	21	(	(	PUNCT
ijtc-1548	317	22	2014	2014	NUM
ijtc-1548	317	23	)	)	PUNCT
ijtc-1548	317	24	.	.	PUNCT
ijtc-1548	318	1	the	the	DET
ijtc-1548	318	2	international	international	ADJ
ijtc-1548	318	3	integrated	integrated	ADJ
ijtc-1548	318	4	reporting	reporting	NOUN
ijtc-1548	318	5	framework	framework	NOUN
ijtc-1548	318	6	:	:	PUNCT
ijtc-1548	318	7	key	key	ADJ
ijtc-1548	318	8	issues	issue	NOUN
ijtc-1548	318	9	and	and	CCONJ
ijtc-1548	318	10	future	future	ADJ
ijtc-1548	318	11	research	research	NOUN
ijtc-1548	318	12	opportunities	opportunity	NOUN
ijtc-1548	318	13	.	.	PUNCT
ijtc-1548	319	1	journal	journal	NOUN
ijtc-1548	319	2	of	of	ADP
ijtc-1548	319	3	international	international	ADJ
ijtc-1548	319	4	financial	financial	ADJ
ijtc-1548	319	5	management	management	NOUN
ijtc-1548	319	6	&	&	CCONJ
ijtc-1548	319	7	accounting	accounting	PROPN
ijtc-1548	319	8	,	,	PUNCT
ijtc-1548	319	9	25(1	25(1	NUM
ijtc-1548	319	10	)	)	PUNCT
ijtc-1548	319	11	,	,	PUNCT
ijtc-1548	319	12	90	90	NUM
ijtc-1548	319	13	-	-	SYM
ijtc-1548	319	14	119	119	NUM
ijtc-1548	319	15	.	.	PUNCT
ijtc-1548	320	1	clatworthy	clatworthy	PROPN
ijtc-1548	320	2	,	,	PUNCT
ijtc-1548	320	3	m.	m.	NOUN
ijtc-1548	320	4	,	,	PUNCT
ijtc-1548	320	5	&	&	CCONJ
ijtc-1548	320	6	jones	jones	PROPN
ijtc-1548	320	7	,	,	PUNCT
ijtc-1548	320	8	m.	m.	PROPN
ijtc-1548	320	9	j.	j.	PROPN
ijtc-1548	320	10	(	(	PUNCT
ijtc-1548	320	11	2003	2003	NUM
ijtc-1548	320	12	)	)	PUNCT
ijtc-1548	320	13	.	.	PUNCT
ijtc-1548	321	1	financial	financial	ADJ
ijtc-1548	321	2	reporting	reporting	NOUN
ijtc-1548	321	3	of	of	ADP
ijtc-1548	321	4	good	good	ADJ
ijtc-1548	321	5	news	news	NOUN
ijtc-1548	321	6	and	and	CCONJ
ijtc-1548	321	7	bad	bad	ADJ
ijtc-1548	321	8	news	news	NOUN
ijtc-1548	321	9	:	:	PUNCT
ijtc-1548	321	10	evidence	evidence	NOUN
ijtc-1548	321	11	from	from	ADP
ijtc-1548	321	12	accounting	accounting	NOUN
ijtc-1548	321	13	narratives	narrative	NOUN
ijtc-1548	321	14	.	.	PUNCT
ijtc-1548	322	1	accounting	accounting	NOUN
ijtc-1548	322	2	and	and	CCONJ
ijtc-1548	322	3	business	business	NOUN
ijtc-1548	322	4	research	research	NOUN
ijtc-1548	322	5	,	,	PUNCT
ijtc-1548	322	6	33(3	33(3	NOUN
ijtc-1548	322	7	)	)	PUNCT
ijtc-1548	322	8	,	,	PUNCT
ijtc-1548	322	9	171	171	NUM
ijtc-1548	322	10	-	-	SYM
ijtc-1548	322	11	185	185	NUM
ijtc-1548	322	12	.	.	PUNCT
ijtc-1548	323	1	clatworthy	clatworthy	ADJ
ijtc-1548	323	2	,	,	PUNCT
ijtc-1548	323	3	m.	m.	NOUN
ijtc-1548	323	4	a.	a.	PROPN
ijtc-1548	323	5	,	,	PUNCT
ijtc-1548	323	6	&	&	CCONJ
ijtc-1548	323	7	jones	jones	PROPN
ijtc-1548	323	8	,	,	PUNCT
ijtc-1548	323	9	m.	m.	PROPN
ijtc-1548	323	10	j.	j.	PROPN
ijtc-1548	323	11	(	(	PUNCT
ijtc-1548	323	12	2006	2006	NUM
ijtc-1548	323	13	)	)	PUNCT
ijtc-1548	323	14	.	.	PUNCT
ijtc-1548	324	1	differential	differential	ADJ
ijtc-1548	324	2	patterns	pattern	NOUN
ijtc-1548	324	3	of	of	ADP
ijtc-1548	324	4	textual	textual	ADJ
ijtc-1548	324	5	characteristics	characteristic	NOUN
ijtc-1548	324	6	and	and	CCONJ
ijtc-1548	324	7	company	company	NOUN
ijtc-1548	324	8	performance	performance	NOUN
ijtc-1548	324	9	in	in	ADP
ijtc-1548	324	10	the	the	DET
ijtc-1548	324	11	chairman	chairman	NOUN
ijtc-1548	324	12	's	's	PART
ijtc-1548	324	13	statement	statement	NOUN
ijtc-1548	324	14	.	.	PUNCT
ijtc-1548	325	1	accounting	accounting	NOUN
ijtc-1548	325	2	,	,	PUNCT
ijtc-1548	325	3	auditing	auditing	NOUN
ijtc-1548	325	4	&	&	CCONJ
ijtc-1548	325	5	accountability	accountability	NOUN
ijtc-1548	325	6	journal	journal	NOUN
ijtc-1548	325	7	,	,	PUNCT
ijtc-1548	325	8	19(4	19(4	PROPN
ijtc-1548	325	9	)	)	PUNCT
ijtc-1548	325	10	,	,	PUNCT
ijtc-1548	325	11	493	493	NUM
ijtc-1548	325	12	-	-	SYM
ijtc-1548	325	13	511	511	NUM
ijtc-1548	325	14	.	.	PUNCT
ijtc-1548	326	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	AUX
ijtc-1548	326	2	https://doi.org/10.1080/09638180122562	https://doi.org/10.1080/09638180122562	ADV
ijtc-1548	326	3	assessing	assess	VERB
ijtc-1548	326	4	impression	impression	NOUN
ijtc-1548	326	5	management	management	NOUN
ijtc-1548	326	6	in	in	ADP
ijtc-1548	326	7	south	south	ADJ
ijtc-1548	326	8	african	african	ADJ
ijtc-1548	326	9	district	district	NOUN
ijtc-1548	326	10	municipalities	municipality	NOUN
ijtc-1548	326	11	’	'	PUNCT
ijtc-1548	326	12	annual	annual	ADJ
ijtc-1548	326	13	reports	report	NOUN
ijtc-1548	326	14	:	:	PUNCT
ijtc-1548	326	15	a	a	DET
ijtc-1548	326	16	textual	textual	ADJ
ijtc-1548	326	17	characteristics	characteristic	NOUN
ijtc-1548	326	18	analysis	analysis	NOUN
ijtc-1548	326	19	of	of	ADP
ijtc-1548	326	20	mayor	mayor	NOUN
ijtc-1548	326	21	’s	’s	PART
ijtc-1548	326	22	foreword	foreword	PROPN
ijtc-1548	326	23	phesa	phesa	NOUN
ijtc-1548	326	24	and	and	CCONJ
ijtc-1548	326	25	mgoyana	mgoyana	NOUN
ijtc-1548	326	26	18	18	NUM
ijtc-1548	326	27	|	|	ADV
ijtc-1548	326	28	ilomata	ilomata	PROPN
ijtc-1548	326	29	international	international	ADJ
ijtc-1548	326	30	journal	journal	NOUN
ijtc-1548	326	31	of	of	ADP
ijtc-1548	326	32	tax	tax	PROPN
ijtc-1548	326	33	&	&	CCONJ
ijtc-1548	326	34	accounting	accounting	PROPN
ijtc-1548	326	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	326	36	craig	craig	PROPN
ijtc-1548	326	37	,	,	PUNCT
ijtc-1548	326	38	s.	s.	PROPN
ijtc-1548	326	39	e.	e.	PROPN
ijtc-1548	326	40	(	(	PUNCT
ijtc-1548	326	41	2017	2017	NUM
ijtc-1548	326	42	)	)	PUNCT
ijtc-1548	326	43	.	.	PUNCT
ijtc-1548	327	1	keeping	keep	VERB
ijtc-1548	327	2	decentralisation	decentralisation	NOUN
ijtc-1548	327	3	in	in	ADP
ijtc-1548	327	4	check	check	NOUN
ijtc-1548	327	5	:	:	PUNCT
ijtc-1548	327	6	an	an	DET
ijtc-1548	327	7	exploration	exploration	NOUN
ijtc-1548	327	8	of	of	ADP
ijtc-1548	327	9	the	the	DET
ijtc-1548	327	10	relationship	relationship	NOUN
ijtc-1548	327	11	between	between	ADP
ijtc-1548	327	12	municipal	municipal	ADJ
ijtc-1548	327	13	audit	audit	NOUN
ijtc-1548	327	14	outcomes	outcome	NOUN
ijtc-1548	327	15	and	and	CCONJ
ijtc-1548	327	16	levels	level	NOUN
ijtc-1548	327	17	of	of	ADP
ijtc-1548	327	18	service	service	NOUN
ijtc-1548	327	19	delivery	delivery	NOUN
ijtc-1548	327	20	in	in	ADP
ijtc-1548	327	21	south	south	ADJ
ijtc-1548	327	22	african	african	ADJ
ijtc-1548	327	23	local	local	ADJ
ijtc-1548	327	24	government	government	NOUN
ijtc-1548	327	25	university	university	PROPN
ijtc-1548	327	26	of	of	ADP
ijtc-1548	327	27	cape	cape	NOUN
ijtc-1548	327	28	town	town	NOUN
ijtc-1548	327	29	]	]	PUNCT
ijtc-1548	327	30	.	.	PUNCT
ijtc-1548	328	1	dhludhlu	dhludhlu	NOUN
ijtc-1548	328	2	,	,	PUNCT
ijtc-1548	328	3	n.	n.	NOUN
ijtc-1548	328	4	,	,	PUNCT
ijtc-1548	328	5	phesa	phesa	NOUN
ijtc-1548	328	6	,	,	PUNCT
ijtc-1548	328	7	m.	m.	NOUN
ijtc-1548	328	8	,	,	PUNCT
ijtc-1548	328	9	&	&	CCONJ
ijtc-1548	328	10	sibanda	sibanda	PROPN
ijtc-1548	328	11	,	,	PUNCT
ijtc-1548	328	12	m.	m.	NOUN
ijtc-1548	328	13	(	(	PUNCT
ijtc-1548	328	14	2022a	2022a	NUM
ijtc-1548	328	15	)	)	PUNCT
ijtc-1548	328	16	.	.	PUNCT
ijtc-1548	329	1	impression	impression	NOUN
ijtc-1548	329	2	management	management	NOUN
ijtc-1548	329	3	during	during	ADP
ijtc-1548	329	4	the	the	DET
ijtc-1548	329	5	covid-19	covid-19	PROPN
ijtc-1548	329	6	pandemic	pandemic	NOUN
ijtc-1548	329	7	:	:	PUNCT
ijtc-1548	329	8	a	a	DET
ijtc-1548	329	9	comparative	comparative	ADJ
ijtc-1548	329	10	analysis	analysis	NOUN
ijtc-1548	329	11	of	of	ADP
ijtc-1548	329	12	the	the	DET
ijtc-1548	329	13	chairperson	chairperson	NOUN
ijtc-1548	329	14	’s	’s	PART
ijtc-1548	329	15	statement	statement	NOUN
ijtc-1548	329	16	by	by	ADP
ijtc-1548	329	17	jse	jse	PROPN
ijtc-1548	329	18	-	-	PUNCT
ijtc-1548	329	19	listed	list	VERB
ijtc-1548	329	20	profitable	profitable	ADJ
ijtc-1548	329	21	and	and	CCONJ
ijtc-1548	329	22	least	least	ADV
ijtc-1548	329	23	profitable	profitable	ADJ
ijtc-1548	329	24	companies	company	NOUN
ijtc-1548	329	25	.	.	PUNCT
ijtc-1548	330	1	journal	journal	NOUN
ijtc-1548	330	2	of	of	ADP
ijtc-1548	330	3	accounting	accounting	NOUN
ijtc-1548	330	4	and	and	CCONJ
ijtc-1548	330	5	finance	finance	NOUN
ijtc-1548	330	6	in	in	ADP
ijtc-1548	330	7	emerging	emerge	VERB
ijtc-1548	330	8	economies	economy	NOUN
ijtc-1548	330	9	,	,	PUNCT
ijtc-1548	330	10	8(4	8(4	NOUN
ijtc-1548	330	11	)	)	PUNCT
ijtc-1548	330	12	,	,	PUNCT
ijtc-1548	330	13	510	510	NUM
ijtc-1548	330	14	-	-	SYM
ijtc-1548	330	15	514	514	NUM
ijtc-1548	330	16	.	.	PUNCT
ijtc-1548	331	1	dhludhlu	dhludhlu	NOUN
ijtc-1548	331	2	,	,	PUNCT
ijtc-1548	331	3	n.	n.	NOUN
ijtc-1548	331	4	,	,	PUNCT
ijtc-1548	331	5	phesa	phesa	NOUN
ijtc-1548	331	6	,	,	PUNCT
ijtc-1548	331	7	m.	m.	NOUN
ijtc-1548	331	8	,	,	PUNCT
ijtc-1548	331	9	&	&	CCONJ
ijtc-1548	331	10	sibanda	sibanda	PROPN
ijtc-1548	331	11	,	,	PUNCT
ijtc-1548	331	12	m.	m.	NOUN
ijtc-1548	331	13	(	(	PUNCT
ijtc-1548	331	14	2022b	2022b	NUM
ijtc-1548	331	15	)	)	PUNCT
ijtc-1548	331	16	.	.	PUNCT
ijtc-1548	332	1	impression	impression	NOUN
ijtc-1548	332	2	management	management	NOUN
ijtc-1548	332	3	during	during	ADP
ijtc-1548	332	4	the	the	DET
ijtc-1548	332	5	covid-19	covid-19	PROPN
ijtc-1548	332	6	pandemic	pandemic	NOUN
ijtc-1548	332	7	:	:	PUNCT
ijtc-1548	332	8	a	a	DET
ijtc-1548	332	9	comparative	comparative	ADJ
ijtc-1548	332	10	analysis	analysis	NOUN
ijtc-1548	332	11	of	of	ADP
ijtc-1548	332	12	the	the	DET
ijtc-1548	332	13	chairperson	chairperson	NOUN
ijtc-1548	332	14	’s	’s	PART
ijtc-1548	332	15	statement	statement	NOUN
ijtc-1548	332	16	by	by	ADP
ijtc-1548	332	17	jse	jse	PROPN
ijtc-1548	332	18	-	-	PUNCT
ijtc-1548	332	19	listed	list	VERB
ijtc-1548	332	20	profitable	profitable	ADJ
ijtc-1548	332	21	and	and	CCONJ
ijtc-1548	332	22	least	least	ADV
ijtc-1548	332	23	profitable	profitable	ADJ
ijtc-1548	332	24	companies	company	NOUN
ijtc-1548	332	25	.	.	PUNCT
ijtc-1548	333	1	journal	journal	NOUN
ijtc-1548	333	2	of	of	ADP
ijtc-1548	333	3	accounting	accounting	NOUN
ijtc-1548	333	4	and	and	CCONJ
ijtc-1548	333	5	finance	finance	NOUN
ijtc-1548	333	6	in	in	ADP
ijtc-1548	333	7	emerging	emerge	VERB
ijtc-1548	333	8	economies	economy	NOUN
ijtc-1548	333	9	,	,	PUNCT
ijtc-1548	333	10	8(4	8(4	NUM
ijtc-1548	333	11	)	)	PUNCT
ijtc-1548	333	12	,	,	PUNCT
ijtc-1548	333	13	501	501	NUM
ijtc-1548	333	14	-	-	SYM
ijtc-1548	333	15	514	514	NUM
ijtc-1548	333	16	.	.	PUNCT
ijtc-1548	334	1	hossain	hossain	PROPN
ijtc-1548	334	2	,	,	PUNCT
ijtc-1548	334	3	d.	d.	PROPN
ijtc-1548	334	4	m.	m.	PROPN
ijtc-1548	334	5	,	,	PUNCT
ijtc-1548	334	6	alam	alam	PROPN
ijtc-1548	334	7	,	,	PUNCT
ijtc-1548	334	8	m.	m.	NOUN
ijtc-1548	334	9	s.	s.	PROPN
ijtc-1548	334	10	,	,	PUNCT
ijtc-1548	334	11	&	&	CCONJ
ijtc-1548	334	12	mazumder	mazumder	PROPN
ijtc-1548	334	13	,	,	PUNCT
ijtc-1548	334	14	m.	m.	NOUN
ijtc-1548	334	15	m.	m.	NOUN
ijtc-1548	334	16	m.	m.	NOUN
ijtc-1548	334	17	(	(	PUNCT
ijtc-1548	334	18	2022	2022	NUM
ijtc-1548	334	19	)	)	PUNCT
ijtc-1548	334	20	.	.	PUNCT
ijtc-1548	335	1	impression	impression	NOUN
ijtc-1548	335	2	management	management	NOUN
ijtc-1548	335	3	tactics	tactic	NOUN
ijtc-1548	335	4	in	in	ADP
ijtc-1548	335	5	covid-19	covid-19	PROPN
ijtc-1548	335	6	related	relate	VERB
ijtc-1548	335	7	disclosures	disclosure	NOUN
ijtc-1548	335	8	:	:	PUNCT
ijtc-1548	335	9	a	a	DET
ijtc-1548	335	10	study	study	NOUN
ijtc-1548	335	11	on	on	ADP
ijtc-1548	335	12	the	the	DET
ijtc-1548	335	13	annual	annual	ADJ
ijtc-1548	335	14	reports	report	NOUN
ijtc-1548	335	15	of	of	ADP
ijtc-1548	335	16	bangladeshi	bangladeshi	ADJ
ijtc-1548	335	17	listed	list	VERB
ijtc-1548	335	18	insurance	insurance	NOUN
ijtc-1548	335	19	companies	company	NOUN
ijtc-1548	335	20	.	.	PUNCT
ijtc-1548	336	1	asian	asian	ADJ
ijtc-1548	336	2	journal	journal	PROPN
ijtc-1548	336	3	of	of	ADP
ijtc-1548	336	4	economics	economic	NOUN
ijtc-1548	336	5	and	and	CCONJ
ijtc-1548	336	6	banking(ahead	banking(ahead	PROPN
ijtc-1548	336	7	-	-	PUNCT
ijtc-1548	336	8	of	of	ADP
ijtc-1548	336	9	-	-	PUNCT
ijtc-1548	336	10	print	print	NOUN
ijtc-1548	336	11	)	)	PUNCT
ijtc-1548	336	12	.	.	PUNCT
ijtc-1548	337	1	jung	jung	PROPN
ijtc-1548	337	2	,	,	PUNCT
ijtc-1548	337	3	m.	m.	PROPN
ijtc-1548	337	4	j.	j.	PROPN
ijtc-1548	337	5	,	,	PUNCT
ijtc-1548	337	6	naughton	naughton	PROPN
ijtc-1548	337	7	,	,	PUNCT
ijtc-1548	337	8	j.	j.	PROPN
ijtc-1548	337	9	p.	p.	PROPN
ijtc-1548	337	10	,	,	PUNCT
ijtc-1548	337	11	tahoun	tahoun	PROPN
ijtc-1548	337	12	,	,	PUNCT
ijtc-1548	337	13	a.	a.	PROPN
ijtc-1548	337	14	,	,	PUNCT
ijtc-1548	337	15	&	&	CCONJ
ijtc-1548	337	16	wang	wang	PROPN
ijtc-1548	337	17	,	,	PUNCT
ijtc-1548	337	18	c.	c.	PROPN
ijtc-1548	337	19	(	(	PUNCT
ijtc-1548	337	20	2015	2015	NUM
ijtc-1548	337	21	)	)	PUNCT
ijtc-1548	337	22	.	.	PUNCT
ijtc-1548	338	1	corporate	corporate	ADJ
ijtc-1548	338	2	use	use	NOUN
ijtc-1548	338	3	of	of	ADP
ijtc-1548	338	4	social	social	ADJ
ijtc-1548	338	5	media	medium	NOUN
ijtc-1548	338	6	.	.	PUNCT
ijtc-1548	339	1	available	available	ADJ
ijtc-1548	339	2	at	at	ADP
ijtc-1548	339	3	ssrn	ssrn	PROPN
ijtc-1548	339	4	.	.	PUNCT
ijtc-1548	340	1	landtsheer	landtsheer	NOUN
ijtc-1548	340	2	,	,	PUNCT
ijtc-1548	340	3	c.	c.	PROPN
ijtc-1548	340	4	l.	l.	PROPN
ijtc-1548	340	5	d.	d.	PROPN
ijtc-1548	340	6	,	,	PUNCT
ijtc-1548	340	7	de	de	PROPN
ijtc-1548	340	8	vries	vries	PROPN
ijtc-1548	340	9	,	,	PUNCT
ijtc-1548	340	10	p.	p.	PROPN
ijtc-1548	340	11	,	,	PUNCT
ijtc-1548	340	12	&	&	CCONJ
ijtc-1548	340	13	vertessen	vertessen	PROPN
ijtc-1548	340	14	,	,	PUNCT
ijtc-1548	340	15	d.	d.	PROPN
ijtc-1548	340	16	(	(	PUNCT
ijtc-1548	340	17	2008	2008	NUM
ijtc-1548	340	18	)	)	PUNCT
ijtc-1548	340	19	.	.	PUNCT
ijtc-1548	341	1	political	political	ADJ
ijtc-1548	341	2	impression	impression	NOUN
ijtc-1548	341	3	management	management	NOUN
ijtc-1548	341	4	:	:	PUNCT
ijtc-1548	341	5	how	how	SCONJ
ijtc-1548	341	6	metaphors	metaphor	NOUN
ijtc-1548	341	7	,	,	PUNCT
ijtc-1548	341	8	sound	sound	ADJ
ijtc-1548	341	9	bites	bite	NOUN
ijtc-1548	341	10	,	,	PUNCT
ijtc-1548	341	11	appearance	appearance	NOUN
ijtc-1548	341	12	effectiveness	effectiveness	NOUN
ijtc-1548	341	13	,	,	PUNCT
ijtc-1548	341	14	and	and	CCONJ
ijtc-1548	341	15	personality	personality	NOUN
ijtc-1548	341	16	traits	trait	NOUN
ijtc-1548	341	17	can	can	AUX
ijtc-1548	341	18	win	win	VERB
ijtc-1548	341	19	elections	election	NOUN
ijtc-1548	341	20	.	.	PUNCT
ijtc-1548	342	1	journal	journal	NOUN
ijtc-1548	342	2	of	of	ADP
ijtc-1548	342	3	political	political	ADJ
ijtc-1548	342	4	marketing	marketing	NOUN
ijtc-1548	342	5	,	,	PUNCT
ijtc-1548	342	6	7(3	7(3	NUM
ijtc-1548	342	7	-	-	SYM
ijtc-1548	342	8	4	4	NUM
ijtc-1548	342	9	)	)	PUNCT
ijtc-1548	342	10	,	,	PUNCT
ijtc-1548	342	11	217	217	NUM
ijtc-1548	342	12	-	-	SYM
ijtc-1548	342	13	238	238	NUM
ijtc-1548	342	14	.	.	PUNCT
ijtc-1548	343	1	leung	leung	PROPN
ijtc-1548	343	2	,	,	PUNCT
ijtc-1548	343	3	s.	s.	PROPN
ijtc-1548	343	4	,	,	PUNCT
ijtc-1548	343	5	parker	parker	PROPN
ijtc-1548	343	6	,	,	PUNCT
ijtc-1548	343	7	l.	l.	PROPN
ijtc-1548	343	8	,	,	PUNCT
ijtc-1548	343	9	&	&	CCONJ
ijtc-1548	343	10	courtis	courtis	PROPN
ijtc-1548	343	11	,	,	PUNCT
ijtc-1548	343	12	j.	j.	PROPN
ijtc-1548	343	13	(	(	PUNCT
ijtc-1548	343	14	2015	2015	NUM
ijtc-1548	343	15	)	)	PUNCT
ijtc-1548	343	16	.	.	PUNCT
ijtc-1548	344	1	impression	impression	NOUN
ijtc-1548	344	2	management	management	NOUN
ijtc-1548	344	3	through	through	ADP
ijtc-1548	344	4	minimal	minimal	ADJ
ijtc-1548	344	5	narrative	narrative	NOUN
ijtc-1548	344	6	disclosure	disclosure	NOUN
ijtc-1548	344	7	in	in	ADP
ijtc-1548	344	8	annual	annual	ADJ
ijtc-1548	344	9	reports	report	NOUN
ijtc-1548	344	10	.	.	PUNCT
ijtc-1548	345	1	the	the	DET
ijtc-1548	345	2	british	british	PROPN
ijtc-1548	345	3	accounting	accounting	PROPN
ijtc-1548	345	4	review	review	PROPN
ijtc-1548	345	5	,	,	PUNCT
ijtc-1548	345	6	47(3	47(3	NUM
ijtc-1548	345	7	)	)	PUNCT
ijtc-1548	345	8	,	,	PUNCT
ijtc-1548	345	9	275	275	NUM
ijtc-1548	345	10	-	-	SYM
ijtc-1548	345	11	289	289	NUM
ijtc-1548	345	12	.	.	PUNCT
ijtc-1548	346	1	magagula	magagula	PROPN
ijtc-1548	346	2	,	,	PUNCT
ijtc-1548	346	3	d.	d.	PROPN
ijtc-1548	346	4	n.	n.	PROPN
ijtc-1548	346	5	,	,	PUNCT
ijtc-1548	346	6	mukonza	mukonza	PROPN
ijtc-1548	346	7	,	,	PUNCT
ijtc-1548	346	8	r.	r.	PROPN
ijtc-1548	346	9	m.	m.	PROPN
ijtc-1548	346	10	,	,	PUNCT
ijtc-1548	346	11	manyaka	manyaka	PROPN
ijtc-1548	346	12	,	,	PUNCT
ijtc-1548	346	13	r.	r.	PROPN
ijtc-1548	346	14	k.	k.	PROPN
ijtc-1548	346	15	,	,	PUNCT
ijtc-1548	346	16	&	&	CCONJ
ijtc-1548	346	17	moeti	moeti	PROPN
ijtc-1548	346	18	,	,	PUNCT
ijtc-1548	346	19	k.	k.	PROPN
ijtc-1548	346	20	(	(	PUNCT
ijtc-1548	346	21	2022	2022	NUM
ijtc-1548	346	22	)	)	PUNCT
ijtc-1548	346	23	.	.	PUNCT
ijtc-1548	347	1	the	the	DET
ijtc-1548	347	2	role	role	NOUN
ijtc-1548	347	3	of	of	ADP
ijtc-1548	347	4	district	district	NOUN
ijtc-1548	347	5	municipalities	municipality	NOUN
ijtc-1548	347	6	in	in	ADP
ijtc-1548	347	7	service	service	NOUN
ijtc-1548	347	8	provision	provision	NOUN
ijtc-1548	347	9	in	in	ADP
ijtc-1548	347	10	south	south	PROPN
ijtc-1548	347	11	africa	africa	PROPN
ijtc-1548	347	12	:	:	PUNCT
ijtc-1548	347	13	dissecting	dissect	VERB
ijtc-1548	347	14	challenges	challenge	NOUN
ijtc-1548	347	15	faced	face	VERB
ijtc-1548	347	16	by	by	ADP
ijtc-1548	347	17	ehlanzeni	ehlanzeni	NOUN
ijtc-1548	347	18	district	district	NOUN
ijtc-1548	347	19	municipality	municipality	NOUN
ijtc-1548	347	20	.	.	PUNCT
ijtc-1548	348	1	africa	africa	PROPN
ijtc-1548	348	2	’s	’s	PART
ijtc-1548	348	3	public	public	ADJ
ijtc-1548	348	4	service	service	NOUN
ijtc-1548	348	5	delivery	delivery	NOUN
ijtc-1548	348	6	and	and	CCONJ
ijtc-1548	348	7	performance	performance	NOUN
ijtc-1548	348	8	review	review	NOUN
ijtc-1548	348	9	,	,	PUNCT
ijtc-1548	348	10	10(1	10(1	NUM
ijtc-1548	348	11	)	)	PUNCT
ijtc-1548	348	12	,	,	PUNCT
ijtc-1548	348	13	628	628	NUM
ijtc-1548	348	14	.	.	PUNCT
ijtc-1548	349	1	magagula	magagula	PROPN
ijtc-1548	349	2	,	,	PUNCT
ijtc-1548	349	3	d.	d.	PROPN
ijtc-1548	349	4	n.	n.	PROPN
ijtc-1548	349	5	,	,	PUNCT
ijtc-1548	349	6	mukonza	mukonza	PROPN
ijtc-1548	349	7	,	,	PUNCT
ijtc-1548	349	8	r.	r.	PROPN
ijtc-1548	349	9	m.	m.	PROPN
ijtc-1548	349	10	,	,	PUNCT
ijtc-1548	349	11	manyaka	manyaka	PROPN
ijtc-1548	349	12	,	,	PUNCT
ijtc-1548	349	13	r.	r.	PROPN
ijtc-1548	349	14	k.	k.	PROPN
ijtc-1548	349	15	,	,	PUNCT
ijtc-1548	349	16	&	&	CCONJ
ijtc-1548	349	17	moeti	moeti	PROPN
ijtc-1548	349	18	,	,	PUNCT
ijtc-1548	349	19	k.	k.	PROPN
ijtc-1548	349	20	b.	b.	PROPN
ijtc-1548	350	1	(	(	PUNCT
ijtc-1548	350	2	2019	2019	NUM
ijtc-1548	350	3	)	)	PUNCT
ijtc-1548	350	4	.	.	PUNCT
ijtc-1548	351	1	towards	towards	ADP
ijtc-1548	351	2	strengthening	strengthen	VERB
ijtc-1548	351	3	collaboration	collaboration	NOUN
ijtc-1548	351	4	between	between	ADP
ijtc-1548	351	5	district	district	NOUN
ijtc-1548	351	6	and	and	CCONJ
ijtc-1548	351	7	local	local	ADJ
ijtc-1548	351	8	municipalities	municipality	NOUN
ijtc-1548	351	9	in	in	ADP
ijtc-1548	351	10	south	south	PROPN
ijtc-1548	351	11	africa	africa	PROPN
ijtc-1548	351	12	:	:	PUNCT
ijtc-1548	352	1	insights	insight	NOUN
ijtc-1548	352	2	from	from	ADP
ijtc-1548	352	3	ehlanzeni	ehlanzeni	NOUN
ijtc-1548	352	4	district	district	NOUN
ijtc-1548	352	5	municipality	municipality	NOUN
ijtc-1548	352	6	.	.	PUNCT
ijtc-1548	353	1	the	the	DET
ijtc-1548	353	2	journal	journal	NOUN
ijtc-1548	353	3	for	for	ADP
ijtc-1548	353	4	transdisciplinary	transdisciplinary	ADJ
ijtc-1548	353	5	research	research	NOUN
ijtc-1548	353	6	in	in	ADP
ijtc-1548	353	7	southern	southern	PROPN
ijtc-1548	353	8	africa	africa	PROPN
ijtc-1548	353	9	,	,	PUNCT
ijtc-1548	353	10	15(1	15(1	NUM
ijtc-1548	353	11	)	)	PUNCT
ijtc-1548	353	12	,	,	PUNCT
ijtc-1548	353	13	10	10	NUM
ijtc-1548	353	14	.	.	PUNCT
ijtc-1548	354	1	malle	malle	PROPN
ijtc-1548	354	2	,	,	PUNCT
ijtc-1548	354	3	b.	b.	PROPN
ijtc-1548	354	4	f.	f.	PROPN
ijtc-1548	354	5	(	(	PUNCT
ijtc-1548	354	6	2011	2011	NUM
ijtc-1548	354	7	)	)	PUNCT
ijtc-1548	354	8	.	.	PUNCT
ijtc-1548	355	1	attribution	attribution	NOUN
ijtc-1548	355	2	theories	theorie	VERB
ijtc-1548	355	3	:	:	PUNCT
ijtc-1548	355	4	how	how	SCONJ
ijtc-1548	355	5	people	people	NOUN
ijtc-1548	355	6	make	make	VERB
ijtc-1548	355	7	sense	sense	NOUN
ijtc-1548	355	8	of	of	ADP
ijtc-1548	355	9	behavior	behavior	NOUN
ijtc-1548	355	10	.	.	PUNCT
ijtc-1548	356	1	theories	theory	NOUN
ijtc-1548	356	2	in	in	ADP
ijtc-1548	356	3	social	social	ADJ
ijtc-1548	356	4	psychology	psychology	NOUN
ijtc-1548	356	5	,	,	PUNCT
ijtc-1548	356	6	23	23	NUM
ijtc-1548	356	7	,	,	PUNCT
ijtc-1548	356	8	72	72	NUM
ijtc-1548	356	9	-	-	SYM
ijtc-1548	356	10	95	95	NUM
ijtc-1548	356	11	.	.	PUNCT
ijtc-1548	357	1	mamogale	mamogale	NOUN
ijtc-1548	357	2	,	,	PUNCT
ijtc-1548	357	3	m.	m.	NOUN
ijtc-1548	357	4	j.	j.	PROPN
ijtc-1548	357	5	(	(	PUNCT
ijtc-1548	357	6	2014	2014	NUM
ijtc-1548	357	7	)	)	PUNCT
ijtc-1548	357	8	.	.	PUNCT
ijtc-1548	358	1	financial	financial	ADJ
ijtc-1548	358	2	performance	performance	NOUN
ijtc-1548	358	3	of	of	ADP
ijtc-1548	358	4	local	local	ADJ
ijtc-1548	358	5	government	government	NOUN
ijtc-1548	358	6	in	in	ADP
ijtc-1548	358	7	limpopo	limpopo	PROPN
ijtc-1548	358	8	province	province	PROPN
ijtc-1548	358	9	,	,	PUNCT
ijtc-1548	358	10	20102012	20102012	NUM
ijtc-1548	358	11	.	.	PUNCT
ijtc-1548	359	1	african	african	ADJ
ijtc-1548	359	2	studies	study	NOUN
ijtc-1548	359	3	quarterly	quarterly	ADV
ijtc-1548	359	4	,	,	PUNCT
ijtc-1548	359	5	15(1	15(1	NUM
ijtc-1548	359	6	)	)	PUNCT
ijtc-1548	359	7	.	.	PUNCT
ijtc-1548	360	1	mankayi	mankayi	PROPN
ijtc-1548	360	2	,	,	PUNCT
ijtc-1548	360	3	s.	s.	PROPN
ijtc-1548	360	4	,	,	PUNCT
ijtc-1548	360	5	matenda	matenda	PROPN
ijtc-1548	360	6	,	,	PUNCT
ijtc-1548	360	7	f.	f.	PROPN
ijtc-1548	360	8	r.	r.	PROPN
ijtc-1548	360	9	,	,	PUNCT
ijtc-1548	360	10	&	&	CCONJ
ijtc-1548	360	11	sibanda	sibanda	PROPN
ijtc-1548	360	12	,	,	PUNCT
ijtc-1548	360	13	m.	m.	NOUN
ijtc-1548	360	14	(	(	PUNCT
ijtc-1548	360	15	2023	2023	NUM
ijtc-1548	360	16	)	)	PUNCT
ijtc-1548	360	17	.	.	PUNCT
ijtc-1548	361	1	an	an	DET
ijtc-1548	361	2	analysis	analysis	NOUN
ijtc-1548	361	3	of	of	ADP
ijtc-1548	361	4	the	the	DET
ijtc-1548	361	5	readability	readability	NOUN
ijtc-1548	361	6	of	of	ADP
ijtc-1548	361	7	the	the	DET
ijtc-1548	361	8	chairman	chairman	NOUN
ijtc-1548	361	9	’s	’s	PART
ijtc-1548	361	10	statement	statement	NOUN
ijtc-1548	361	11	in	in	ADP
ijtc-1548	361	12	south	south	PROPN
ijtc-1548	361	13	africa	africa	PROPN
ijtc-1548	361	14	.	.	PUNCT
ijtc-1548	362	1	risks	risk	NOUN
ijtc-1548	362	2	,	,	PUNCT
ijtc-1548	362	3	11(3	11(3	NUM
ijtc-1548	362	4	)	)	PUNCT
ijtc-1548	362	5	.	.	PUNCT
ijtc-1548	363	1	https://doi.org/10.3390/risks11030054	https://doi.org/10.3390/risks11030054	PROPN
ijtc-1548	363	2	mdhluli	mdhluli	PROPN
ijtc-1548	363	3	,	,	PUNCT
ijtc-1548	363	4	s.	s.	PROPN
ijtc-1548	363	5	,	,	PUNCT
ijtc-1548	363	6	mkhize	mkhize	VERB
ijtc-1548	363	7	,	,	PUNCT
ijtc-1548	363	8	m.	m.	NOUN
ijtc-1548	363	9	,	,	PUNCT
ijtc-1548	363	10	&	&	CCONJ
ijtc-1548	363	11	phesa	phesa	PROPN
ijtc-1548	363	12	,	,	PUNCT
ijtc-1548	363	13	m.	m.	NOUN
ijtc-1548	363	14	(	(	PUNCT
ijtc-1548	363	15	2023	2023	NUM
ijtc-1548	363	16	)	)	PUNCT
ijtc-1548	363	17	.	.	PUNCT
ijtc-1548	364	1	accounting	accounting	NOUN
ijtc-1548	364	2	and	and	CCONJ
ijtc-1548	364	3	finance	finance	NOUN
ijtc-1548	364	4	professionals	professional	NOUN
ijtc-1548	364	5	’	’	PART
ijtc-1548	364	6	perception	perception	NOUN
ijtc-1548	364	7	on	on	ADP
ijtc-1548	364	8	the	the	DET
ijtc-1548	364	9	current	current	ADJ
ijtc-1548	364	10	state	state	NOUN
ijtc-1548	364	11	of	of	ADP
ijtc-1548	364	12	the	the	DET
ijtc-1548	364	13	accountancy	accountancy	NOUN
ijtc-1548	364	14	profession	profession	NOUN
ijtc-1548	364	15	in	in	ADP
ijtc-1548	364	16	south	south	PROPN
ijtc-1548	364	17	africa	africa	PROPN
ijtc-1548	364	18	.	.	PUNCT
ijtc-1548	365	1	international	international	ADJ
ijtc-1548	365	2	journal	journal	PROPN
ijtc-1548	365	3	of	of	ADP
ijtc-1548	365	4	environmental	environmental	ADJ
ijtc-1548	365	5	,	,	PUNCT
ijtc-1548	365	6	sustainability	sustainability	NOUN
ijtc-1548	365	7	,	,	PUNCT
ijtc-1548	365	8	and	and	CCONJ
ijtc-1548	365	9	social	social	ADJ
ijtc-1548	365	10	science	science	NOUN
ijtc-1548	365	11	,	,	PUNCT
ijtc-1548	365	12	4(6	4(6	NUM
ijtc-1548	365	13	)	)	PUNCT
ijtc-1548	365	14	,	,	PUNCT
ijtc-1548	365	15	1790	1790	NUM
ijtc-1548	365	16	-	-	SYM
ijtc-1548	365	17	1821	1821	NUM
ijtc-1548	365	18	.	.	PUNCT
ijtc-1548	366	1	moloi	moloi	PROPN
ijtc-1548	366	2	,	,	PUNCT
ijtc-1548	366	3	t.	t.	PROPN
ijtc-1548	366	4	,	,	PUNCT
ijtc-1548	366	5	&	&	CCONJ
ijtc-1548	366	6	adelowotan	adelowotan	PROPN
ijtc-1548	366	7	,	,	PUNCT
ijtc-1548	366	8	m.	m.	NOUN
ijtc-1548	366	9	(	(	PUNCT
ijtc-1548	366	10	2018	2018	NUM
ijtc-1548	366	11	)	)	PUNCT
ijtc-1548	366	12	.	.	PUNCT
ijtc-1548	367	1	exploring	explore	VERB
ijtc-1548	367	2	the	the	DET
ijtc-1548	367	3	risks	risk	NOUN
ijtc-1548	367	4	disclosed	disclose	VERB
ijtc-1548	367	5	in	in	ADP
ijtc-1548	367	6	south	south	ADJ
ijtc-1548	367	7	african	african	ADJ
ijtc-1548	367	8	technical	technical	ADJ
ijtc-1548	367	9	vocational	vocational	ADJ
ijtc-1548	367	10	education	education	NOUN
ijtc-1548	367	11	and	and	CCONJ
ijtc-1548	367	12	training	training	NOUN
ijtc-1548	367	13	colleges	college	NOUN
ijtc-1548	367	14	’	'	PUNCT
ijtc-1548	367	15	annual	annual	ADJ
ijtc-1548	367	16	reports	report	NOUN
ijtc-1548	367	17	.	.	PUNCT
ijtc-1548	368	1	southern	southern	ADJ
ijtc-1548	368	2	african	african	ADJ
ijtc-1548	368	3	journal	journal	NOUN
ijtc-1548	368	4	of	of	ADP
ijtc-1548	368	5	accountability	accountability	NOUN
ijtc-1548	368	6	and	and	CCONJ
ijtc-1548	368	7	auditing	auditing	NOUN
ijtc-1548	368	8	research	research	NOUN
ijtc-1548	368	9	,	,	PUNCT
ijtc-1548	368	10	20(1	20(1	NUM
ijtc-1548	368	11	)	)	PUNCT
ijtc-1548	368	12	,	,	PUNCT
ijtc-1548	368	13	115	115	NUM
ijtc-1548	368	14	-	-	SYM
ijtc-1548	368	15	122	122	NUM
ijtc-1548	368	16	.	.	PUNCT
ijtc-1548	369	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1548	369	2	https://doi.org/10.3390/risks11030054	https://doi.org/10.3390/risks11030054	PROPN
ijtc-1548	369	3	assessing	assess	VERB
ijtc-1548	369	4	impression	impression	NOUN
ijtc-1548	369	5	management	management	NOUN
ijtc-1548	369	6	in	in	ADP
ijtc-1548	369	7	south	south	ADJ
ijtc-1548	369	8	african	african	ADJ
ijtc-1548	369	9	district	district	NOUN
ijtc-1548	369	10	municipalities	municipality	NOUN
ijtc-1548	369	11	’	'	PUNCT
ijtc-1548	369	12	annual	annual	ADJ
ijtc-1548	369	13	reports	report	NOUN
ijtc-1548	369	14	:	:	PUNCT
ijtc-1548	369	15	a	a	DET
ijtc-1548	369	16	textual	textual	ADJ
ijtc-1548	369	17	characteristics	characteristic	NOUN
ijtc-1548	369	18	analysis	analysis	NOUN
ijtc-1548	369	19	of	of	ADP
ijtc-1548	369	20	mayor	mayor	NOUN
ijtc-1548	369	21	’s	’s	PART
ijtc-1548	369	22	foreword	foreword	PROPN
ijtc-1548	369	23	phesa	phesa	NOUN
ijtc-1548	369	24	and	and	CCONJ
ijtc-1548	369	25	mgoyana	mgoyana	NOUN
ijtc-1548	369	26	19	19	NUM
ijtc-1548	369	27	|	|	ADV
ijtc-1548	369	28	ilomata	ilomata	PROPN
ijtc-1548	369	29	international	international	ADJ
ijtc-1548	369	30	journal	journal	NOUN
ijtc-1548	369	31	of	of	ADP
ijtc-1548	369	32	tax	tax	PROPN
ijtc-1548	369	33	&	&	CCONJ
ijtc-1548	369	34	accounting	accounting	PROPN
ijtc-1548	369	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	369	36	moola	moola	PROPN
ijtc-1548	369	37	,	,	PUNCT
ijtc-1548	369	38	m.	m.	NOUN
ijtc-1548	369	39	(	(	PUNCT
ijtc-1548	369	40	2016	2016	NUM
ijtc-1548	369	41	)	)	PUNCT
ijtc-1548	369	42	.	.	PUNCT
ijtc-1548	370	1	an	an	DET
ijtc-1548	370	2	exploratory	exploratory	ADJ
ijtc-1548	370	3	study	study	NOUN
ijtc-1548	370	4	into	into	ADP
ijtc-1548	370	5	impression	impression	NOUN
ijtc-1548	370	6	management	management	NOUN
ijtc-1548	370	7	practices	practice	NOUN
ijtc-1548	370	8	of	of	ADP
ijtc-1548	370	9	chairman	chairman	NOUN
ijtc-1548	370	10	's	's	PART
ijtc-1548	370	11	statements	statement	NOUN
ijtc-1548	370	12	in	in	ADP
ijtc-1548	370	13	south	south	ADJ
ijtc-1548	370	14	african	african	ADJ
ijtc-1548	370	15	annual	annual	ADJ
ijtc-1548	370	16	reports	report	NOUN
ijtc-1548	370	17	university	university	NOUN
ijtc-1548	370	18	of	of	ADP
ijtc-1548	370	19	the	the	DET
ijtc-1548	370	20	witwatersrand	witwatersrand	NOUN
ijtc-1548	370	21	,	,	PUNCT
ijtc-1548	370	22	faculty	faculty	NOUN
ijtc-1548	370	23	of	of	ADP
ijtc-1548	370	24	commerce	commerce	PROPN
ijtc-1548	370	25	,	,	PUNCT
ijtc-1548	370	26	law	law	NOUN
ijtc-1548	370	27	and	and	CCONJ
ijtc-1548	370	28	management	management	NOUN
ijtc-1548	370	29	…	…	PUNCT
ijtc-1548	370	30	]	]	SYM
ijtc-1548	370	31	.	.	PUNCT
ijtc-1548	371	1	mupedzi	mupedzi	PROPN
ijtc-1548	371	2	,	,	PUNCT
ijtc-1548	371	3	b.	b.	PROPN
ijtc-1548	371	4	,	,	PUNCT
ijtc-1548	371	5	olarewaju	olarewaju	ADJ
ijtc-1548	371	6	,	,	PUNCT
ijtc-1548	371	7	m.	m.	NOUN
ijtc-1548	371	8	,	,	PUNCT
ijtc-1548	371	9	&	&	CCONJ
ijtc-1548	371	10	phesa	phesa	PROPN
ijtc-1548	371	11	,	,	PUNCT
ijtc-1548	371	12	m.	m.	NOUN
ijtc-1548	371	13	(	(	PUNCT
ijtc-1548	371	14	2023	2023	NUM
ijtc-1548	371	15	)	)	PUNCT
ijtc-1548	371	16	.	.	PUNCT
ijtc-1548	372	1	improving	improve	VERB
ijtc-1548	372	2	municipal	municipal	ADJ
ijtc-1548	372	3	billing	billing	NOUN
ijtc-1548	372	4	system	system	NOUN
ijtc-1548	372	5	and	and	CCONJ
ijtc-1548	372	6	revenue	revenue	NOUN
ijtc-1548	372	7	generating	generating	NOUN
ijtc-1548	372	8	strategy	strategy	NOUN
ijtc-1548	372	9	:	:	PUNCT
ijtc-1548	372	10	chivi	chivi	PROPN
ijtc-1548	372	11	rural	rural	PROPN
ijtc-1548	372	12	district	district	PROPN
ijtc-1548	372	13	council	council	PROPN
ijtc-1548	372	14	case	case	NOUN
ijtc-1548	372	15	study	study	NOUN
ijtc-1548	372	16	.	.	PUNCT
ijtc-1548	373	1	international	international	ADJ
ijtc-1548	373	2	journal	journal	PROPN
ijtc-1548	373	3	of	of	ADP
ijtc-1548	373	4	environmental	environmental	ADJ
ijtc-1548	373	5	,	,	PUNCT
ijtc-1548	373	6	sustainability	sustainability	NOUN
ijtc-1548	373	7	,	,	PUNCT
ijtc-1548	373	8	and	and	CCONJ
ijtc-1548	373	9	social	social	ADJ
ijtc-1548	373	10	science	science	NOUN
ijtc-1548	373	11	,	,	PUNCT
ijtc-1548	373	12	4(5	4(5	PROPN
ijtc-1548	373	13	)	)	PUNCT
ijtc-1548	373	14	,	,	PUNCT
ijtc-1548	373	15	1436	1436	NUM
ijtc-1548	373	16	-	-	SYM
ijtc-1548	373	17	1453	1453	NUM
ijtc-1548	373	18	.	.	PUNCT
ijtc-1548	374	1	notsi	notsi	PROPN
ijtc-1548	374	2	,	,	PUNCT
ijtc-1548	374	3	p.	p.	NOUN
ijtc-1548	374	4	y.	y.	PROPN
ijtc-1548	374	5	(	(	PUNCT
ijtc-1548	374	6	2012	2012	NUM
ijtc-1548	374	7	)	)	PUNCT
ijtc-1548	374	8	.	.	PUNCT
ijtc-1548	375	1	financial	financial	ADJ
ijtc-1548	375	2	reporting	reporting	NOUN
ijtc-1548	375	3	as	as	ADP
ijtc-1548	375	4	a	a	DET
ijtc-1548	375	5	tool	tool	NOUN
ijtc-1548	375	6	for	for	ADP
ijtc-1548	375	7	promoting	promote	VERB
ijtc-1548	375	8	accountability	accountability	NOUN
ijtc-1548	375	9	at	at	ADP
ijtc-1548	375	10	metsimaholo	metsimaholo	PROPN
ijtc-1548	375	11	local	local	ADJ
ijtc-1548	375	12	municipality	municipality	NOUN
ijtc-1548	375	13	north	north	NOUN
ijtc-1548	375	14	-	-	PUNCT
ijtc-1548	375	15	west	west	NOUN
ijtc-1548	375	16	university	university	NOUN
ijtc-1548	375	17	]	]	PUNCT
ijtc-1548	375	18	.	.	PUNCT
ijtc-1548	376	1	nzama	nzama	PROPN
ijtc-1548	376	2	,	,	PUNCT
ijtc-1548	376	3	l.	l.	PROPN
ijtc-1548	376	4	(	(	PUNCT
ijtc-1548	376	5	2019	2019	NUM
ijtc-1548	376	6	)	)	PUNCT
ijtc-1548	376	7	.	.	PUNCT
ijtc-1548	377	1	do	do	AUX
ijtc-1548	377	2	poor	poor	ADJ
ijtc-1548	377	3	financial	financial	ADJ
ijtc-1548	377	4	performance	performance	NOUN
ijtc-1548	377	5	indicators	indicator	NOUN
ijtc-1548	377	6	affect	affect	VERB
ijtc-1548	377	7	municipal	municipal	ADJ
ijtc-1548	377	8	grants	grant	NOUN
ijtc-1548	377	9	budget	budget	NOUN
ijtc-1548	377	10	allocation	allocation	NOUN
ijtc-1548	377	11	in	in	ADP
ijtc-1548	377	12	south	south	PROPN
ijtc-1548	377	13	africa	africa	PROPN
ijtc-1548	377	14	?	?	PUNCT
ijtc-1548	378	1	pasko	pasko	PROPN
ijtc-1548	378	2	,	,	PUNCT
ijtc-1548	378	3	o.	o.	PROPN
ijtc-1548	378	4	,	,	PUNCT
ijtc-1548	378	5	minta	minta	PROPN
ijtc-1548	378	6	,	,	PUNCT
ijtc-1548	378	7	s.	s.	PROPN
ijtc-1548	378	8	,	,	PUNCT
ijtc-1548	378	9	rudenko	rudenko	PROPN
ijtc-1548	378	10	,	,	PUNCT
ijtc-1548	378	11	s.	s.	PROPN
ijtc-1548	378	12	,	,	PUNCT
ijtc-1548	378	13	&	&	CCONJ
ijtc-1548	378	14	hordiyenko	hordiyenko	PROPN
ijtc-1548	378	15	,	,	PUNCT
ijtc-1548	378	16	m.	m.	NOUN
ijtc-1548	378	17	(	(	PUNCT
ijtc-1548	378	18	2020	2020	NUM
ijtc-1548	378	19	)	)	PUNCT
ijtc-1548	378	20	.	.	PUNCT
ijtc-1548	379	1	do	do	AUX
ijtc-1548	379	2	poor	poor	ADJ
ijtc-1548	379	3	and	and	CCONJ
ijtc-1548	379	4	good	good	ADJ
ijtc-1548	379	5	performing	perform	VERB
ijtc-1548	379	6	companies	company	NOUN
ijtc-1548	379	7	report	report	VERB
ijtc-1548	379	8	differently	differently	ADV
ijtc-1548	379	9	?	?	PUNCT
ijtc-1548	380	1	the	the	DET
ijtc-1548	380	2	readability	readability	NOUN
ijtc-1548	380	3	and	and	CCONJ
ijtc-1548	380	4	impression	impression	NOUN
ijtc-1548	380	5	management	management	NOUN
ijtc-1548	380	6	in	in	ADP
ijtc-1548	380	7	corporate	corporate	ADJ
ijtc-1548	380	8	narrative	narrative	NOUN
ijtc-1548	380	9	documents	document	NOUN
ijtc-1548	380	10	:	:	PUNCT
ijtc-1548	380	11	evidence	evidence	NOUN
ijtc-1548	380	12	from	from	ADP
ijtc-1548	380	13	northern	northern	PROPN
ijtc-1548	380	14	europe	europe	PROPN
ijtc-1548	380	15	.	.	PUNCT
ijtc-1548	381	1	verslas	versla	NOUN
ijtc-1548	381	2	:	:	PUNCT
ijtc-1548	381	3	teorija	teorija	VERB
ijtc-1548	381	4	ir	ir	PROPN
ijtc-1548	381	5	praktika	praktika	NOUN
ijtc-1548	381	6	/	/	SYM
ijtc-1548	381	7	business	business	NOUN
ijtc-1548	381	8	:	:	PUNCT
ijtc-1548	381	9	theory	theory	NOUN
ijtc-1548	381	10	and	and	CCONJ
ijtc-1548	381	11	practice	practice	NOUN
ijtc-1548	381	12	,	,	PUNCT
ijtc-1548	381	13	21(2	21(2	NUM
ijtc-1548	381	14	)	)	PUNCT
ijtc-1548	381	15	,	,	PUNCT
ijtc-1548	381	16	835	835	NUM
ijtc-1548	381	17	-	-	SYM
ijtc-1548	381	18	849	849	NUM
ijtc-1548	381	19	.	.	PUNCT
ijtc-1548	382	1	phesa	phesa	NOUN
ijtc-1548	382	2	,	,	PUNCT
ijtc-1548	382	3	m.	m.	NOUN
ijtc-1548	382	4	(	(	PUNCT
ijtc-1548	382	5	2021	2021	NUM
ijtc-1548	382	6	)	)	PUNCT
ijtc-1548	382	7	.	.	PUNCT
ijtc-1548	383	1	impression	impression	NOUN
ijtc-1548	383	2	management	management	NOUN
ijtc-1548	383	3	observation	observation	NOUN
ijtc-1548	383	4	in	in	ADP
ijtc-1548	383	5	chairman	chairman	NOUN
ijtc-1548	383	6	statements	statement	NOUN
ijtc-1548	383	7	in	in	ADP
ijtc-1548	383	8	jse	jse	PROPN
ijtc-1548	383	9	top	top	VERB
ijtc-1548	383	10	40	40	NUM
ijtc-1548	383	11	listed	list	VERB
ijtc-1548	383	12	companies	company	NOUN
ijtc-1548	383	13	phesa	phesa	NOUN
ijtc-1548	383	14	,	,	PUNCT
ijtc-1548	383	15	m.	m.	NOUN
ijtc-1548	383	16	(	(	PUNCT
ijtc-1548	383	17	2022	2022	NUM
ijtc-1548	383	18	)	)	PUNCT
ijtc-1548	383	19	.	.	PUNCT
ijtc-1548	384	1	prediction	prediction	NOUN
ijtc-1548	384	2	of	of	ADP
ijtc-1548	384	3	evapotranspiration	evapotranspiration	NOUN
ijtc-1548	384	4	for	for	ADP
ijtc-1548	384	5	optimum	optimum	ADJ
ijtc-1548	384	6	water	water	NOUN
ijtc-1548	384	7	use	use	NOUN
ijtc-1548	384	8	in	in	ADP
ijtc-1548	384	9	agriculture	agriculture	NOUN
ijtc-1548	384	10	:	:	PUNCT
ijtc-1548	384	11	a	a	DET
ijtc-1548	384	12	case	case	NOUN
ijtc-1548	384	13	study	study	NOUN
ijtc-1548	384	14	of	of	ADP
ijtc-1548	384	15	keiskamma	keiskamma	PROPN
ijtc-1548	384	16	irrigation	irrigation	NOUN
ijtc-1548	384	17	scheme	scheme	NOUN
ijtc-1548	384	18	,	,	PUNCT
ijtc-1548	384	19	eastern	eastern	ADJ
ijtc-1548	384	20	cape	cape	NOUN
ijtc-1548	384	21	,	,	PUNCT
ijtc-1548	384	22	south	south	PROPN
ijtc-1548	384	23	africa	africa	PROPN
ijtc-1548	384	24	central	central	PROPN
ijtc-1548	384	25	university	university	PROPN
ijtc-1548	384	26	of	of	ADP
ijtc-1548	384	27	technology	technology	NOUN
ijtc-1548	384	28	,	,	PUNCT
ijtc-1548	384	29	free	free	ADJ
ijtc-1548	384	30	state	state	NOUN
ijtc-1548	384	31	]	]	PUNCT
ijtc-1548	384	32	.	.	PUNCT
ijtc-1548	385	1	phesa	phesa	PROPN
ijtc-1548	385	2	,	,	PUNCT
ijtc-1548	385	3	m.	m.	NOUN
ijtc-1548	385	4	,	,	PUNCT
ijtc-1548	385	5	&	&	CCONJ
ijtc-1548	385	6	sibanda	sibanda	PROPN
ijtc-1548	385	7	,	,	PUNCT
ijtc-1548	385	8	m.	m.	NOUN
ijtc-1548	385	9	(	(	PUNCT
ijtc-1548	385	10	2022	2022	NUM
ijtc-1548	385	11	)	)	PUNCT
ijtc-1548	385	12	.	.	PUNCT
ijtc-1548	386	1	a	a	DET
ijtc-1548	386	2	manifestation	manifestation	NOUN
ijtc-1548	386	3	of	of	ADP
ijtc-1548	386	4	impression	impression	NOUN
ijtc-1548	386	5	management	management	NOUN
ijtc-1548	386	6	in	in	ADP
ijtc-1548	386	7	corporate	corporate	ADJ
ijtc-1548	386	8	reporting	reporting	NOUN
ijtc-1548	386	9	in	in	ADP
ijtc-1548	386	10	jse	jse	PROPN
ijtc-1548	386	11	top	top	VERB
ijtc-1548	386	12	40	40	NUM
ijtc-1548	386	13	listed	list	VERB
ijtc-1548	386	14	companies	company	NOUN
ijtc-1548	386	15	.	.	PUNCT
ijtc-1548	387	1	journal	journal	PROPN
ijtc-1548	387	2	of	of	ADP
ijtc-1548	387	3	business	business	NOUN
ijtc-1548	387	4	and	and	CCONJ
ijtc-1548	387	5	social	social	ADJ
ijtc-1548	387	6	review	review	NOUN
ijtc-1548	387	7	in	in	ADP
ijtc-1548	387	8	emerging	emerge	VERB
ijtc-1548	387	9	economies	economy	NOUN
ijtc-1548	387	10	,	,	PUNCT
ijtc-1548	387	11	8(4	8(4	NOUN
ijtc-1548	387	12	)	)	PUNCT
ijtc-1548	387	13	,	,	PUNCT
ijtc-1548	387	14	669	669	NUM
ijtc-1548	387	15	-	-	SYM
ijtc-1548	387	16	682	682	NUM
ijtc-1548	387	17	.	.	PUNCT
ijtc-1548	388	1	phesa	phesa	PROPN
ijtc-1548	388	2	,	,	PUNCT
ijtc-1548	388	3	m.	m.	NOUN
ijtc-1548	388	4	,	,	PUNCT
ijtc-1548	388	5	&	&	CCONJ
ijtc-1548	388	6	sibanda	sibanda	PROPN
ijtc-1548	388	7	,	,	PUNCT
ijtc-1548	388	8	m.	m.	NOUN
ijtc-1548	388	9	(	(	PUNCT
ijtc-1548	388	10	2023	2023	NUM
ijtc-1548	388	11	)	)	PUNCT
ijtc-1548	388	12	.	.	PUNCT
ijtc-1548	389	1	impression	impression	NOUN
ijtc-1548	389	2	management	management	NOUN
ijtc-1548	389	3	in	in	ADP
ijtc-1548	389	4	voluntary	voluntary	ADJ
ijtc-1548	389	5	narrative	narrative	NOUN
ijtc-1548	389	6	disclosure	disclosure	NOUN
ijtc-1548	389	7	through	through	ADP
ijtc-1548	389	8	length	length	NOUN
ijtc-1548	389	9	and	and	CCONJ
ijtc-1548	389	10	tone	tone	NOUN
ijtc-1548	389	11	,	,	PUNCT
ijtc-1548	389	12	stakeholder	stakeholder	NOUN
ijtc-1548	389	13	theory	theory	NOUN
ijtc-1548	389	14	lens	len	NOUN
ijtc-1548	389	15	.	.	PUNCT
ijtc-1548	390	1	journal	journal	NOUN
ijtc-1548	390	2	of	of	ADP
ijtc-1548	390	3	accounting	accounting	NOUN
ijtc-1548	390	4	and	and	CCONJ
ijtc-1548	390	5	finance	finance	NOUN
ijtc-1548	390	6	in	in	ADP
ijtc-1548	390	7	emerging	emerge	VERB
ijtc-1548	390	8	economies	economy	NOUN
ijtc-1548	390	9	,	,	PUNCT
ijtc-1548	390	10	9(3	9(3	NUM
ijtc-1548	390	11	)	)	PUNCT
ijtc-1548	390	12	,	,	PUNCT
ijtc-1548	390	13	383	383	NUM
ijtc-1548	390	14	-	-	SYM
ijtc-1548	390	15	394	394	NUM
ijtc-1548	390	16	.	.	PUNCT
ijtc-1548	391	1	phesa	phesa	PROPN
ijtc-1548	391	2	,	,	PUNCT
ijtc-1548	391	3	m.	m.	NOUN
ijtc-1548	391	4	,	,	PUNCT
ijtc-1548	391	5	sibanda	sibanda	NOUN
ijtc-1548	391	6	,	,	PUNCT
ijtc-1548	391	7	m.	m.	NOUN
ijtc-1548	391	8	,	,	PUNCT
ijtc-1548	391	9	&	&	CCONJ
ijtc-1548	391	10	gumede	gumede	PROPN
ijtc-1548	391	11	,	,	PUNCT
ijtc-1548	391	12	z.	z.	PROPN
ijtc-1548	391	13	h.	h.	PROPN
ijtc-1548	391	14	(	(	PUNCT
ijtc-1548	391	15	2023	2023	NUM
ijtc-1548	391	16	)	)	PUNCT
ijtc-1548	391	17	.	.	PUNCT
ijtc-1548	392	1	jse	jse	PROPN
ijtc-1548	392	2	delisted	delist	VERB
ijtc-1548	392	3	companies	company	NOUN
ijtc-1548	392	4	'	'	PART
ijtc-1548	392	5	use	use	NOUN
ijtc-1548	392	6	of	of	ADP
ijtc-1548	392	7	impression	impression	NOUN
ijtc-1548	392	8	management	management	NOUN
ijtc-1548	392	9	practices	practice	NOUN
ijtc-1548	392	10	in	in	ADP
ijtc-1548	392	11	the	the	DET
ijtc-1548	392	12	chairman	chairman	NOUN
ijtc-1548	392	13	’s	’s	PART
ijtc-1548	392	14	statement	statement	NOUN
ijtc-1548	392	15	and	and	CCONJ
ijtc-1548	392	16	audit	audit	NOUN
ijtc-1548	392	17	committee	committee	NOUN
ijtc-1548	392	18	report	report	NOUN
ijtc-1548	392	19	preceding	precede	VERB
ijtc-1548	392	20	delisting	delist	VERB
ijtc-1548	392	21	from	from	ADP
ijtc-1548	392	22	the	the	DET
ijtc-1548	392	23	2016	2016	NUM
ijtc-1548	392	24	-	-	PUNCT
ijtc-1548	392	25	2021	2021	NUM
ijtc-1548	392	26	period	period	NOUN
ijtc-1548	392	27	.	.	PUNCT
ijtc-1548	393	1	international	international	ADJ
ijtc-1548	393	2	journal	journal	PROPN
ijtc-1548	393	3	of	of	ADP
ijtc-1548	393	4	environmental	environmental	ADJ
ijtc-1548	393	5	,	,	PUNCT
ijtc-1548	393	6	sustainability	sustainability	NOUN
ijtc-1548	393	7	,	,	PUNCT
ijtc-1548	393	8	and	and	CCONJ
ijtc-1548	393	9	social	social	ADJ
ijtc-1548	393	10	science	science	NOUN
ijtc-1548	393	11	,	,	PUNCT
ijtc-1548	393	12	4(4	4(4	NUM
ijtc-1548	393	13	)	)	PUNCT
ijtc-1548	393	14	,	,	PUNCT
ijtc-1548	393	15	1162	1162	NUM
ijtc-1548	393	16	-	-	SYM
ijtc-1548	393	17	1179	1179	NUM
ijtc-1548	393	18	.	.	PUNCT
ijtc-1548	394	1	pretorius	pretorius	PROPN
ijtc-1548	394	2	,	,	PUNCT
ijtc-1548	394	3	d.	d.	PROPN
ijtc-1548	394	4	,	,	PUNCT
ijtc-1548	394	5	&	&	CCONJ
ijtc-1548	394	6	schurink	schurink	VERB
ijtc-1548	394	7	,	,	PUNCT
ijtc-1548	394	8	w.	w.	NOUN
ijtc-1548	394	9	(	(	PUNCT
ijtc-1548	394	10	2007	2007	NUM
ijtc-1548	394	11	)	)	PUNCT
ijtc-1548	394	12	.	.	PUNCT
ijtc-1548	395	1	enhancing	enhance	VERB
ijtc-1548	395	2	service	service	NOUN
ijtc-1548	395	3	delivery	delivery	NOUN
ijtc-1548	395	4	in	in	ADP
ijtc-1548	395	5	local	local	ADJ
ijtc-1548	395	6	government	government	NOUN
ijtc-1548	395	7	:	:	PUNCT
ijtc-1548	395	8	the	the	DET
ijtc-1548	395	9	case	case	NOUN
ijtc-1548	395	10	of	of	ADP
ijtc-1548	395	11	a	a	DET
ijtc-1548	395	12	district	district	NOUN
ijtc-1548	395	13	municipality	municipality	NOUN
ijtc-1548	395	14	.	.	PUNCT
ijtc-1548	396	1	sa	sa	PROPN
ijtc-1548	396	2	journal	journal	PROPN
ijtc-1548	396	3	of	of	ADP
ijtc-1548	396	4	human	human	ADJ
ijtc-1548	396	5	resource	resource	NOUN
ijtc-1548	396	6	management	management	NOUN
ijtc-1548	396	7	,	,	PUNCT
ijtc-1548	396	8	5(3	5(3	NUM
ijtc-1548	396	9	)	)	PUNCT
ijtc-1548	396	10	,	,	PUNCT
ijtc-1548	396	11	19	19	NUM
ijtc-1548	396	12	-	-	SYM
ijtc-1548	396	13	29	29	NUM
ijtc-1548	396	14	.	.	PUNCT
ijtc-1548	397	1	radebe	radebe	NOUN
ijtc-1548	397	2	,	,	PUNCT
ijtc-1548	397	3	n.	n.	PROPN
ijtc-1548	397	4	e.	e.	PROPN
ijtc-1548	397	5	(	(	PUNCT
ijtc-1548	397	6	2021	2021	NUM
ijtc-1548	397	7	)	)	PUNCT
ijtc-1548	397	8	.	.	PUNCT
ijtc-1548	398	1	the	the	DET
ijtc-1548	398	2	usefulness	usefulness	NOUN
ijtc-1548	398	3	of	of	ADP
ijtc-1548	398	4	the	the	DET
ijtc-1548	398	5	annual	annual	ADJ
ijtc-1548	398	6	reports	report	NOUN
ijtc-1548	398	7	for	for	ADP
ijtc-1548	398	8	accountability	accountability	NOUN
ijtc-1548	398	9	and	and	CCONJ
ijtc-1548	398	10	decision	decision	NOUN
ijtc-1548	398	11	-	-	PUNCT
ijtc-1548	398	12	making	make	VERB
ijtc-1548	398	13	purposes	purpose	NOUN
ijtc-1548	398	14	by	by	ADP
ijtc-1548	398	15	the	the	DET
ijtc-1548	398	16	kwazulu	kwazulu	PROPN
ijtc-1548	398	17	-	-	PUNCT
ijtc-1548	398	18	natal	natal	ADJ
ijtc-1548	398	19	municipalities	municipality	NOUN
ijtc-1548	398	20	rodrigues	rodrigue	NOUN
ijtc-1548	398	21	,	,	PUNCT
ijtc-1548	398	22	d.	d.	PROPN
ijtc-1548	398	23	s.	s.	PROPN
ijtc-1548	398	24	,	,	PUNCT
ijtc-1548	398	25	cruz	cruz	PROPN
ijtc-1548	398	26	,	,	PUNCT
ijtc-1548	398	27	f.	f.	PROPN
ijtc-1548	398	28	r.	r.	PROPN
ijtc-1548	398	29	,	,	PUNCT
ijtc-1548	398	30	cunha	cunha	NOUN
ijtc-1548	398	31	,	,	PUNCT
ijtc-1548	398	32	j.	j.	PROPN
ijtc-1548	398	33	v.	v.	PROPN
ijtc-1548	398	34	a.	a.	PROPN
ijtc-1548	398	35	d.	d.	PROPN
ijtc-1548	398	36	,	,	PUNCT
ijtc-1548	398	37	&	&	CCONJ
ijtc-1548	398	38	barbosa	barbosa	PROPN
ijtc-1548	398	39	neto	neto	PROPN
ijtc-1548	398	40	,	,	PUNCT
ijtc-1548	398	41	j.	j.	PROPN
ijtc-1548	398	42	e.	e.	PROPN
ijtc-1548	398	43	(	(	PUNCT
ijtc-1548	398	44	2021	2021	NUM
ijtc-1548	398	45	)	)	PUNCT
ijtc-1548	398	46	.	.	PUNCT
ijtc-1548	399	1	irregularities	irregularity	NOUN
ijtc-1548	399	2	in	in	ADP
ijtc-1548	399	3	the	the	DET
ijtc-1548	399	4	execution	execution	NOUN
ijtc-1548	399	5	of	of	ADP
ijtc-1548	399	6	public	public	ADJ
ijtc-1548	399	7	resources	resource	NOUN
ijtc-1548	399	8	to	to	PART
ijtc-1548	399	9	combat	combat	VERB
ijtc-1548	399	10	aedes	aedes	PROPN
ijtc-1548	399	11	aegypti	aegypti	VERB
ijtc-1548	399	12	in	in	ADP
ijtc-1548	399	13	brazilian	brazilian	ADJ
ijtc-1548	399	14	states	state	NOUN
ijtc-1548	399	15	:	:	PUNCT
ijtc-1548	399	16	analysis	analysis	NOUN
ijtc-1548	399	17	of	of	ADP
ijtc-1548	399	18	managers	manager	NOUN
ijtc-1548	399	19	’	'	PUNCT
ijtc-1548	399	20	justifications	justification	NOUN
ijtc-1548	399	21	based	base	VERB
ijtc-1548	399	22	on	on	ADP
ijtc-1548	399	23	the	the	DET
ijtc-1548	399	24	attribution	attribution	NOUN
ijtc-1548	399	25	theory	theory	NOUN
ijtc-1548	399	26	.	.	PUNCT
ijtc-1548	400	1	cadernos	cadernos	PROPN
ijtc-1548	400	2	ebape	ebape	NOUN
ijtc-1548	400	3	.	.	PUNCT
ijtc-1548	401	1	br	br	NOUN
ijtc-1548	401	2	,	,	PUNCT
ijtc-1548	401	3	19	19	NUM
ijtc-1548	401	4	,	,	PUNCT
ijtc-1548	401	5	408	408	NUM
ijtc-1548	401	6	-	-	SYM
ijtc-1548	401	7	426	426	NUM
ijtc-1548	401	8	.	.	PUNCT
ijtc-1548	402	1	scheepers	scheeper	NOUN
ijtc-1548	402	2	,	,	PUNCT
ijtc-1548	402	3	l.	l.	PROPN
ijtc-1548	402	4	a.	a.	PROPN
ijtc-1548	402	5	(	(	PUNCT
ijtc-1548	402	6	2015	2015	NUM
ijtc-1548	402	7	)	)	PUNCT
ijtc-1548	402	8	.	.	PUNCT
ijtc-1548	403	1	an	an	DET
ijtc-1548	403	2	institutional	institutional	ADJ
ijtc-1548	403	3	capacity	capacity	NOUN
ijtc-1548	403	4	model	model	NOUN
ijtc-1548	403	5	of	of	ADP
ijtc-1548	403	6	municipalities	municipality	NOUN
ijtc-1548	403	7	in	in	ADP
ijtc-1548	403	8	south	south	PROPN
ijtc-1548	403	9	africa	africa	PROPN
ijtc-1548	403	10	stellenbosch	stellenbosch	PROPN
ijtc-1548	403	11	:	:	PUNCT
ijtc-1548	403	12	stellenbosch	stellenbosch	PROPN
ijtc-1548	403	13	university	university	PROPN
ijtc-1548	403	14	]	]	PUNCT
ijtc-1548	403	15	.	.	PUNCT
ijtc-1548	404	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1548	404	2	assessing	assess	VERB
ijtc-1548	404	3	impression	impression	NOUN
ijtc-1548	404	4	management	management	NOUN
ijtc-1548	404	5	in	in	ADP
ijtc-1548	404	6	south	south	ADJ
ijtc-1548	404	7	african	african	ADJ
ijtc-1548	404	8	district	district	NOUN
ijtc-1548	404	9	municipalities	municipality	NOUN
ijtc-1548	404	10	’	'	PUNCT
ijtc-1548	404	11	annual	annual	ADJ
ijtc-1548	404	12	reports	report	NOUN
ijtc-1548	404	13	:	:	PUNCT
ijtc-1548	404	14	a	a	DET
ijtc-1548	404	15	textual	textual	ADJ
ijtc-1548	404	16	characteristics	characteristic	NOUN
ijtc-1548	404	17	analysis	analysis	NOUN
ijtc-1548	404	18	of	of	ADP
ijtc-1548	404	19	mayor	mayor	NOUN
ijtc-1548	404	20	’s	’s	PART
ijtc-1548	404	21	foreword	foreword	PROPN
ijtc-1548	404	22	phesa	phesa	NOUN
ijtc-1548	404	23	and	and	CCONJ
ijtc-1548	404	24	mgoyana	mgoyana	NOUN
ijtc-1548	404	25	20	20	NUM
ijtc-1548	404	26	|	|	ADV
ijtc-1548	404	27	ilomata	ilomata	PROPN
ijtc-1548	404	28	international	international	ADJ
ijtc-1548	404	29	journal	journal	NOUN
ijtc-1548	404	30	of	of	ADP
ijtc-1548	404	31	tax	tax	PROPN
ijtc-1548	404	32	&	&	CCONJ
ijtc-1548	404	33	accounting	accounting	PROPN
ijtc-1548	404	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1548	404	35	sigcau	sigcau	NOUN
ijtc-1548	404	36	,	,	PUNCT
ijtc-1548	404	37	n.	n.	PROPN
ijtc-1548	404	38	(	(	PUNCT
ijtc-1548	404	39	2013	2013	NUM
ijtc-1548	404	40	)	)	PUNCT
ijtc-1548	404	41	.	.	PUNCT
ijtc-1548	405	1	investigating	investigate	VERB
ijtc-1548	405	2	variables	variable	NOUN
ijtc-1548	405	3	that	that	PRON
ijtc-1548	405	4	have	have	VERB
ijtc-1548	405	5	impact	impact	NOUN
ijtc-1548	405	6	on	on	ADP
ijtc-1548	405	7	annual	annual	ADJ
ijtc-1548	405	8	financial	financial	ADJ
ijtc-1548	405	9	statement	statement	NOUN
ijtc-1548	405	10	audit	audit	NOUN
ijtc-1548	405	11	report	report	VERB
ijtc-1548	405	12	outcomes	outcome	NOUN
ijtc-1548	405	13	in	in	ADP
ijtc-1548	405	14	local	local	ADJ
ijtc-1548	405	15	government	government	NOUN
ijtc-1548	405	16	nelson	nelson	PROPN
ijtc-1548	405	17	mandela	mandela	PROPN
ijtc-1548	405	18	metropolitan	metropolitan	PROPN
ijtc-1548	405	19	university	university	PROPN
ijtc-1548	405	20	]	]	PUNCT
ijtc-1548	405	21	.	.	PUNCT
ijtc-1548	406	1	surty	surty	PROPN
ijtc-1548	406	2	,	,	PUNCT
ijtc-1548	406	3	m.	m.	NOUN
ijtc-1548	406	4	,	,	PUNCT
ijtc-1548	406	5	yasseen	yasseen	PROPN
ijtc-1548	406	6	,	,	PUNCT
ijtc-1548	406	7	y.	y.	PROPN
ijtc-1548	406	8	,	,	PUNCT
ijtc-1548	406	9	&	&	CCONJ
ijtc-1548	406	10	padia	padia	PROPN
ijtc-1548	406	11	,	,	PUNCT
ijtc-1548	406	12	n.	n.	NOUN
ijtc-1548	406	13	(	(	PUNCT
ijtc-1548	406	14	2018	2018	NUM
ijtc-1548	406	15	)	)	PUNCT
ijtc-1548	406	16	.	.	PUNCT
ijtc-1548	407	1	trends	trend	NOUN
ijtc-1548	407	2	in	in	ADP
ijtc-1548	407	3	integrated	integrated	ADJ
ijtc-1548	407	4	reporting	reporting	NOUN
ijtc-1548	407	5	:	:	PUNCT
ijtc-1548	407	6	a	a	DET
ijtc-1548	407	7	state	state	NOUN
ijtc-1548	407	8	-	-	PUNCT
ijtc-1548	407	9	owned	own	VERB
ijtc-1548	407	10	company	company	NOUN
ijtc-1548	407	11	analysis	analysis	NOUN
ijtc-1548	407	12	.	.	PUNCT
ijtc-1548	408	1	southern	southern	ADJ
ijtc-1548	408	2	african	african	ADJ
ijtc-1548	408	3	business	business	PROPN
ijtc-1548	408	4	review	review	PROPN
ijtc-1548	408	5	,	,	PUNCT
ijtc-1548	408	6	22(1	22(1	NUM
ijtc-1548	408	7	)	)	PUNCT
ijtc-1548	408	8	.	.	PUNCT
ijtc-1548	409	1	tagesson	tagesson	NOUN
ijtc-1548	409	2	,	,	PUNCT
ijtc-1548	409	3	t.	t.	PROPN
ijtc-1548	409	4	,	,	PUNCT
ijtc-1548	409	5	klugman	klugman	NOUN
ijtc-1548	409	6	,	,	PUNCT
ijtc-1548	409	7	m.	m.	NOUN
ijtc-1548	409	8	,	,	PUNCT
ijtc-1548	409	9	&	&	CCONJ
ijtc-1548	409	10	ekström	ekström	NOUN
ijtc-1548	409	11	,	,	PUNCT
ijtc-1548	409	12	m.	m.	NOUN
ijtc-1548	409	13	l.	l.	PROPN
ijtc-1548	409	14	(	(	PUNCT
ijtc-1548	409	15	2013	2013	NUM
ijtc-1548	409	16	)	)	PUNCT
ijtc-1548	409	17	.	.	PUNCT
ijtc-1548	410	1	what	what	PRON
ijtc-1548	410	2	explains	explain	VERB
ijtc-1548	410	3	the	the	DET
ijtc-1548	410	4	extent	extent	NOUN
ijtc-1548	410	5	and	and	CCONJ
ijtc-1548	410	6	content	content	NOUN
ijtc-1548	410	7	of	of	ADP
ijtc-1548	410	8	social	social	ADJ
ijtc-1548	410	9	disclosures	disclosure	NOUN
ijtc-1548	410	10	in	in	ADP
ijtc-1548	410	11	swedish	swedish	ADJ
ijtc-1548	410	12	municipalities	municipality	NOUN
ijtc-1548	410	13	’	'	PUNCT
ijtc-1548	410	14	annual	annual	ADJ
ijtc-1548	410	15	reports	report	NOUN
ijtc-1548	410	16	.	.	PUNCT
ijtc-1548	411	1	journal	journal	PROPN
ijtc-1548	411	2	of	of	ADP
ijtc-1548	411	3	management	management	NOUN
ijtc-1548	411	4	&	&	CCONJ
ijtc-1548	411	5	governance	governance	NOUN
ijtc-1548	411	6	,	,	PUNCT
ijtc-1548	411	7	17	17	NUM
ijtc-1548	411	8	,	,	PUNCT
ijtc-1548	411	9	217	217	NUM
ijtc-1548	411	10	-	-	SYM
ijtc-1548	411	11	235	235	NUM
ijtc-1548	411	12	.	.	PUNCT
ijtc-1548	412	1	wilson	wilson	PROPN
ijtc-1548	412	2	,	,	PUNCT
ijtc-1548	412	3	j.	j.	PROPN
ijtc-1548	412	4	(	(	PUNCT
ijtc-1548	412	5	2014	2014	NUM
ijtc-1548	412	6	)	)	PUNCT
ijtc-1548	412	7	.	.	PUNCT
ijtc-1548	413	1	essentials	essential	NOUN
ijtc-1548	413	2	of	of	ADP
ijtc-1548	413	3	business	business	NOUN
ijtc-1548	413	4	research	research	NOUN
ijtc-1548	413	5	:	:	PUNCT
ijtc-1548	413	6	a	a	DET
ijtc-1548	413	7	guide	guide	NOUN
ijtc-1548	413	8	to	to	ADP
ijtc-1548	413	9	doing	do	VERB
ijtc-1548	413	10	your	your	PRON
ijtc-1548	413	11	research	research	NOUN
ijtc-1548	413	12	project	project	NOUN
ijtc-1548	413	13	.	.	PUNCT
ijtc-1548	414	1	essentials	essential	NOUN
ijtc-1548	414	2	of	of	ADP
ijtc-1548	414	3	business	business	NOUN
ijtc-1548	414	4	research	research	NOUN
ijtc-1548	414	5	,	,	PUNCT
ijtc-1548	414	6	1	1	NUM
ijtc-1548	414	7	-	-	SYM
ijtc-1548	414	8	376	376	NUM
ijtc-1548	414	9	.	.	PUNCT
ijtc-1548	415	1	yan	yan	PROPN
ijtc-1548	415	2	,	,	PUNCT
ijtc-1548	415	3	b.	b.	PROPN
ijtc-1548	415	4	,	,	PUNCT
ijtc-1548	415	5	aerts	aert	NOUN
ijtc-1548	415	6	,	,	PUNCT
ijtc-1548	415	7	w.	w.	PROPN
ijtc-1548	415	8	,	,	PUNCT
ijtc-1548	415	9	&	&	CCONJ
ijtc-1548	415	10	thewissen	thewissen	PROPN
ijtc-1548	415	11	,	,	PUNCT
ijtc-1548	415	12	j.	j.	PROPN
ijtc-1548	415	13	(	(	PUNCT
ijtc-1548	415	14	2019	2019	NUM
ijtc-1548	415	15	)	)	PUNCT
ijtc-1548	415	16	.	.	PUNCT
ijtc-1548	416	1	the	the	DET
ijtc-1548	416	2	informativeness	informativeness	NOUN
ijtc-1548	416	3	of	of	ADP
ijtc-1548	416	4	impression	impression	NOUN
ijtc-1548	416	5	management−	management−	PROPN
ijtc-1548	416	6	financial	financial	ADJ
ijtc-1548	416	7	analysts	analyst	NOUN
ijtc-1548	416	8	and	and	CCONJ
ijtc-1548	416	9	rhetorical	rhetorical	ADJ
ijtc-1548	416	10	style	style	NOUN
ijtc-1548	416	11	of	of	ADP
ijtc-1548	416	12	ceo	ceo	NOUN
ijtc-1548	416	13	letters	letter	NOUN
ijtc-1548	416	14	.	.	PUNCT
ijtc-1548	417	1	pacific	pacific	PROPN
ijtc-1548	417	2	accounting	accounting	PROPN
ijtc-1548	417	3	review	review	PROPN
ijtc-1548	417	4	,	,	PUNCT
ijtc-1548	417	5	31(3	31(3	NUM
ijtc-1548	417	6	)	)	PUNCT
ijtc-1548	417	7	,	,	PUNCT
ijtc-1548	417	8	462	462	NUM
ijtc-1548	417	9	-	-	SYM
ijtc-1548	417	10	496	496	NUM
ijtc-1548	417	11	.	.	PUNCT
ijtc-1548	418	1	yang	yang	PROPN
ijtc-1548	418	2	,	,	PUNCT
ijtc-1548	418	3	j.	j.	PROPN
ijtc-1548	418	4	h.	h.	PROPN
ijtc-1548	418	5	,	,	PUNCT
ijtc-1548	418	6	&	&	CCONJ
ijtc-1548	418	7	liu	liu	PROPN
ijtc-1548	418	8	,	,	PUNCT
ijtc-1548	418	9	s.	s.	PROPN
ijtc-1548	418	10	(	(	PUNCT
ijtc-1548	418	11	2017	2017	NUM
ijtc-1548	418	12	)	)	PUNCT
ijtc-1548	418	13	.	.	PUNCT
ijtc-1548	419	1	accounting	accounting	NOUN
ijtc-1548	419	2	narratives	narrative	NOUN
ijtc-1548	419	3	and	and	CCONJ
ijtc-1548	419	4	impression	impression	NOUN
ijtc-1548	419	5	management	management	NOUN
ijtc-1548	419	6	on	on	ADP
ijtc-1548	419	7	social	social	ADJ
ijtc-1548	419	8	media	medium	NOUN
ijtc-1548	419	9	.	.	PUNCT
ijtc-1548	420	1	accounting	accounting	NOUN
ijtc-1548	420	2	and	and	CCONJ
ijtc-1548	420	3	business	business	NOUN
ijtc-1548	420	4	research	research	NOUN
ijtc-1548	420	5	,	,	PUNCT
ijtc-1548	420	6	47(6	47(6	NUM
ijtc-1548	420	7	)	)	PUNCT
ijtc-1548	420	8	,	,	PUNCT
ijtc-1548	420	9	673	673	NUM
ijtc-1548	420	10	-	-	SYM
ijtc-1548	420	11	694	694	NUM
ijtc-1548	420	12	.	.	PUNCT
ijtc-1548	421	1	yasseen	yasseen	VERB
ijtc-1548	421	2	,	,	PUNCT
ijtc-1548	421	3	y.	y.	PROPN
ijtc-1548	421	4	,	,	PUNCT
ijtc-1548	421	5	moola	moola	PROPN
ijtc-1548	421	6	-	-	PUNCT
ijtc-1548	421	7	yasseen	yasseen	ADJ
ijtc-1548	421	8	,	,	PUNCT
ijtc-1548	421	9	m.	m.	NOUN
ijtc-1548	421	10	,	,	PUNCT
ijtc-1548	421	11	&	&	CCONJ
ijtc-1548	421	12	padia	padia	PROPN
ijtc-1548	421	13	,	,	PUNCT
ijtc-1548	421	14	n.	n.	NOUN
ijtc-1548	421	15	(	(	PUNCT
ijtc-1548	421	16	2017	2017	NUM
ijtc-1548	421	17	)	)	PUNCT
ijtc-1548	421	18	.	.	PUNCT
ijtc-1548	422	1	a	a	DET
ijtc-1548	422	2	preliminary	preliminary	ADJ
ijtc-1548	422	3	study	study	NOUN
ijtc-1548	422	4	into	into	ADP
ijtc-1548	422	5	impression	impression	NOUN
ijtc-1548	422	6	management	management	NOUN
ijtc-1548	422	7	practices	practice	NOUN
ijtc-1548	422	8	in	in	ADP
ijtc-1548	422	9	chairman	chairman	NOUN
ijtc-1548	422	10	’s	’s	PART
ijtc-1548	422	11	statements	statement	NOUN
ijtc-1548	422	12	in	in	ADP
ijtc-1548	422	13	south	south	ADJ
ijtc-1548	422	14	african	african	ADJ
ijtc-1548	422	15	annual	annual	ADJ
ijtc-1548	422	16	reports	report	NOUN
ijtc-1548	422	17	:	:	PUNCT
ijtc-1548	422	18	an	an	DET
ijtc-1548	422	19	attribution	attribution	NOUN
ijtc-1548	422	20	theory	theory	NOUN
ijtc-1548	422	21	perspective	perspective	NOUN
ijtc-1548	422	22	.	.	PUNCT
ijtc-1548	423	1	communicare	communicare	NOUN
ijtc-1548	423	2	:	:	PUNCT
ijtc-1548	424	1	journal	journal	NOUN
ijtc-1548	424	2	for	for	ADP
ijtc-1548	424	3	communication	communication	NOUN
ijtc-1548	424	4	sciences	science	NOUN
ijtc-1548	424	5	in	in	ADP
ijtc-1548	424	6	southern	southern	PROPN
ijtc-1548	424	7	africa	africa	PROPN
ijtc-1548	424	8	,	,	PUNCT
ijtc-1548	424	9	36(1	36(1	NUM
ijtc-1548	424	10	)	)	PUNCT
ijtc-1548	424	11	,	,	PUNCT
ijtc-1548	424	12	47	47	NUM
ijtc-1548	424	13	-	-	SYM
ijtc-1548	424	14	66	66	NUM
ijtc-1548	424	15	.	.	PUNCT
ijtc-1548	425	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN