id	sid	tid	token	lemma	pos
ijtc-179	1	1	ilomata	ilomata	PROPN
ijtc-179	1	2	international	international	ADJ
ijtc-179	1	3	journal	journal	NOUN
ijtc-179	1	4	of	of	ADP
ijtc-179	1	5	tax	tax	PROPN
ijtc-179	1	6	&	&	CCONJ
ijtc-179	1	7	accounting	accounting	PROPN
ijtc-179	1	8	(	(	PUNCT
ijtc-179	1	9	ijtc	ijtc	PROPN
ijtc-179	1	10	)	)	PUNCT
ijtc-179	1	11	p	p	X
ijtc-179	1	12	-	-	PUNCT
ijtc-179	1	13	issn	issn	NOUN
ijtc-179	1	14	:	:	PUNCT
ijtc-179	1	15	2714	2714	NUM
ijtc-179	1	16	-	-	SYM
ijtc-179	1	17	9838	9838	NUM
ijtc-179	1	18	;	;	PUNCT
ijtc-179	1	19	e	e	X
ijtc-179	1	20	-	-	PUNCT
ijtc-179	1	21	issn	issn	NOUN
ijtc-179	1	22	:	:	PUNCT
ijtc-179	1	23	2714	2714	NUM
ijtc-179	1	24	-	-	SYM
ijtc-179	1	25	9846	9846	NUM
ijtc-179	1	26	volume	volume	NOUN
ijtc-179	1	27	2	2	NUM
ijtc-179	1	28	,	,	PUNCT
ijtc-179	1	29	issue	issue	NOUN
ijtc-179	1	30	1	1	NUM
ijtc-179	1	31	january	january	NOUN
ijtc-179	1	32	2021	2021	NUM
ijtc-179	1	33	page	page	NOUN
ijtc-179	1	34	no	no	NOUN
ijtc-179	1	35	.	.	NOUN
ijtc-179	2	1	1	1	NUM
ijtc-179	2	2	-	-	SYM
ijtc-179	2	3	16	16	NUM
ijtc-179	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-179	2	5	1	1	NUM
ijtc-179	2	6	|	|	ADV
ijtc-179	2	7	ilomata	ilomata	PROPN
ijtc-179	2	8	international	international	ADJ
ijtc-179	2	9	journal	journal	NOUN
ijtc-179	2	10	of	of	ADP
ijtc-179	2	11	tax	tax	PROPN
ijtc-179	2	12	&	&	CCONJ
ijtc-179	2	13	accounting	accounting	PROPN
ijtc-179	2	14	volume	volume	NOUN
ijtc-179	2	15	2	2	NUM
ijtc-179	2	16	issue	issue	NOUN
ijtc-179	2	17	1	1	NUM
ijtc-179	2	18	,	,	PUNCT
ijtc-179	2	19	january	january	PROPN
ijtc-179	2	20	2021	2021	NUM
ijtc-179	2	21	top	top	ADJ
ijtc-179	2	22	management	management	NOUN
ijtc-179	2	23	support	support	NOUN
ijtc-179	2	24	functions	function	NOUN
ijtc-179	2	25	in	in	ADP
ijtc-179	2	26	higher	high	ADJ
ijtc-179	2	27	education	education	NOUN
ijtc-179	2	28	management	management	NOUN
ijtc-179	2	29	accounting	accounting	NOUN
ijtc-179	2	30	information	information	NOUN
ijtc-179	2	31	systems	system	NOUN
ijtc-179	2	32	lesi	lesi	PROPN
ijtc-179	2	33	hertati1	hertati1	PROPN
ijtc-179	2	34	,	,	PUNCT
ijtc-179	2	35	rina	rina	PROPN
ijtc-179	2	36	antasari2	antasari2	PROPN
ijtc-179	2	37	,	,	PUNCT
ijtc-179	2	38	nazarudin3	nazarudin3	PROPN
ijtc-179	2	39	,	,	PUNCT
ijtc-179	2	40	irlan	irlan	PROPN
ijtc-179	2	41	fery4	fery4	PROPN
ijtc-179	2	42	,	,	PUNCT
ijtc-179	2	43	peny	peny	VERB
ijtc-179	2	44	cahaya	cahaya	PROPN
ijtc-179	2	45	azwari5	azwari5	PROPN
ijtc-179	2	46	,	,	PUNCT
ijtc-179	2	47	otniel	otniel	PROPN
ijtc-179	2	48	safkaur6	safkaur6	PROPN
ijtc-179	2	49	1.4lecturer	1.4lecturer	NUM
ijtc-179	2	50	faculty	faculty	NOUN
ijtc-179	2	51	economic	economic	ADJ
ijtc-179	2	52	of	of	ADP
ijtc-179	2	53	accounting	accounting	PROPN
ijtc-179	2	54	stie	stie	PROPN
ijtc-179	2	55	rahmaniyah	rahmaniyah	PROPN
ijtc-179	2	56	,	,	PUNCT
ijtc-179	2	57	sumsel	sumsel	PROPN
ijtc-179	2	58	-	-	PUNCT
ijtc-179	2	59	indonesia	indonesia	PROPN
ijtc-179	2	60	2,3,5	2,3,5	NUM
ijtc-179	2	61	lecturer	lecturer	NOUN
ijtc-179	2	62	uin	uin	PROPN
ijtc-179	2	63	raden	raden	PROPN
ijtc-179	2	64	fatah	fatah	PROPN
ijtc-179	2	65	,	,	PUNCT
ijtc-179	2	66	palembang	palembang	PROPN
ijtc-179	2	67	-	-	PROPN
ijtc-179	2	68	indonesia	indonesia	PROPN
ijtc-179	2	69	6department	6department	NUM
ijtc-179	2	70	of	of	ADP
ijtc-179	2	71	accounting	accounting	NOUN
ijtc-179	2	72	,	,	PUNCT
ijtc-179	2	73	universitas	universita	NOUN
ijtc-179	2	74	cendrawasih	cendrawasih	PROPN
ijtc-179	2	75	-	-	PUNCT
ijtc-179	2	76	indonesia	indonesia	PROPN
ijtc-179	2	77	correspondent	correspondent	NOUN
ijtc-179	2	78	:	:	PUNCT
ijtc-179	2	79	hertatilesi@yahoo.co.id	hertatilesi@yahoo.co.id	NOUN
ijtc-179	2	80	submitted	submit	VERB
ijtc-179	2	81	:	:	PUNCT
ijtc-179	2	82	september	september	PROPN
ijtc-179	2	83	16	16	NUM
ijtc-179	2	84	,	,	PUNCT
ijtc-179	2	85	2020	2020	NUM
ijtc-179	2	86	revised	revise	VERB
ijtc-179	2	87	:	:	PUNCT
ijtc-179	2	88	november	november	PROPN
ijtc-179	2	89	15	15	NUM
ijtc-179	2	90	,	,	PUNCT
ijtc-179	2	91	2020	2020	NUM
ijtc-179	2	92	published	publish	VERB
ijtc-179	2	93	:	:	PUNCT
ijtc-179	2	94	january	january	PROPN
ijtc-179	2	95	31	31	NUM
ijtc-179	2	96	,	,	PUNCT
ijtc-179	2	97	2021	2021	NUM
ijtc-179	2	98	abstract	abstract	NOUN
ijtc-179	2	99	the	the	DET
ijtc-179	2	100	function	function	NOUN
ijtc-179	2	101	of	of	ADP
ijtc-179	2	102	the	the	DET
ijtc-179	2	103	management	management	NOUN
ijtc-179	2	104	accounting	accounting	NOUN
ijtc-179	2	105	information	information	NOUN
ijtc-179	2	106	system	system	NOUN
ijtc-179	2	107	is	be	AUX
ijtc-179	2	108	very	very	ADV
ijtc-179	2	109	important	important	ADJ
ijtc-179	2	110	in	in	ADP
ijtc-179	2	111	universities	university	NOUN
ijtc-179	2	112	,	,	PUNCT
ijtc-179	2	113	as	as	SCONJ
ijtc-179	2	114	it	it	PRON
ijtc-179	2	115	provides	provide	VERB
ijtc-179	2	116	input	input	NOUN
ijtc-179	2	117	to	to	ADP
ijtc-179	2	118	leaders	leader	NOUN
ijtc-179	2	119	for	for	ADP
ijtc-179	2	120	accurate	accurate	ADJ
ijtc-179	2	121	decision	decision	NOUN
ijtc-179	2	122	making	making	NOUN
ijtc-179	2	123	.	.	PUNCT
ijtc-179	3	1	higher	high	ADJ
ijtc-179	3	2	education	education	NOUN
ijtc-179	3	3	leaders	leader	NOUN
ijtc-179	3	4	must	must	AUX
ijtc-179	3	5	listen	listen	VERB
ijtc-179	3	6	more	more	ADV
ijtc-179	3	7	and	and	CCONJ
ijtc-179	3	8	provide	provide	VERB
ijtc-179	3	9	good	good	ADJ
ijtc-179	3	10	work	work	NOUN
ijtc-179	3	11	management	management	NOUN
ijtc-179	3	12	and	and	CCONJ
ijtc-179	3	13	require	require	VERB
ijtc-179	3	14	an	an	DET
ijtc-179	3	15	accounting	accounting	NOUN
ijtc-179	3	16	system	system	NOUN
ijtc-179	3	17	to	to	PART
ijtc-179	3	18	survive	survive	VERB
ijtc-179	3	19	amid	amid	ADP
ijtc-179	3	20	the	the	DET
ijtc-179	3	21	heavy	heavy	ADJ
ijtc-179	3	22	workload	workload	NOUN
ijtc-179	3	23	of	of	ADP
ijtc-179	3	24	lecturers	lecturer	NOUN
ijtc-179	3	25	that	that	PRON
ijtc-179	3	26	are	be	AUX
ijtc-179	3	27	not	not	PART
ijtc-179	3	28	balanced	balance	VERB
ijtc-179	3	29	with	with	ADP
ijtc-179	3	30	balanced	balanced	ADJ
ijtc-179	3	31	wages	wage	NOUN
ijtc-179	3	32	.	.	PUNCT
ijtc-179	4	1	accounting	accounting	NOUN
ijtc-179	4	2	information	information	NOUN
ijtc-179	4	3	systems	system	NOUN
ijtc-179	4	4	can	can	AUX
ijtc-179	4	5	help	help	VERB
ijtc-179	4	6	universities	university	NOUN
ijtc-179	4	7	expand	expand	VERB
ijtc-179	4	8	their	their	PRON
ijtc-179	4	9	reach	reach	NOUN
ijtc-179	4	10	to	to	ADP
ijtc-179	4	11	remote	remote	ADJ
ijtc-179	4	12	locations	location	NOUN
ijtc-179	4	13	,	,	PUNCT
ijtc-179	4	14	acquire	acquire	VERB
ijtc-179	4	15	new	new	ADJ
ijtc-179	4	16	forms	form	NOUN
ijtc-179	4	17	and	and	CCONJ
ijtc-179	4	18	workflows	workflow	NOUN
ijtc-179	4	19	,	,	PUNCT
ijtc-179	4	20	and	and	CCONJ
ijtc-179	4	21	possibly	possibly	ADV
ijtc-179	4	22	change	change	VERB
ijtc-179	4	23	teaching	teach	VERB
ijtc-179	4	24	patterns	pattern	NOUN
ijtc-179	4	25	virtually	virtually	ADV
ijtc-179	4	26	.	.	PUNCT
ijtc-179	5	1	the	the	DET
ijtc-179	5	2	management	management	NOUN
ijtc-179	5	3	accounting	accounting	NOUN
ijtc-179	5	4	information	information	NOUN
ijtc-179	5	5	system	system	NOUN
ijtc-179	5	6	is	be	AUX
ijtc-179	5	7	a	a	DET
ijtc-179	5	8	collection	collection	NOUN
ijtc-179	5	9	(	(	PUNCT
ijtc-179	5	10	integration	integration	NOUN
ijtc-179	5	11	)	)	PUNCT
ijtc-179	5	12	of	of	ADP
ijtc-179	5	13	subsystems	subsystem	NOUN
ijtc-179	5	14	/	/	SYM
ijtc-179	5	15	components	component	NOUN
ijtc-179	5	16	,	,	PUNCT
ijtc-179	5	17	both	both	CCONJ
ijtc-179	5	18	physical	physical	ADJ
ijtc-179	5	19	and	and	CCONJ
ijtc-179	5	20	non	non	ADJ
ijtc-179	5	21	-	-	ADJ
ijtc-179	5	22	physical	physical	ADJ
ijtc-179	5	23	,	,	PUNCT
ijtc-179	5	24	which	which	PRON
ijtc-179	5	25	are	be	AUX
ijtc-179	5	26	interconnected	interconnect	VERB
ijtc-179	5	27	and	and	CCONJ
ijtc-179	5	28	harmoniously	harmoniously	ADV
ijtc-179	5	29	cooperate	cooperate	VERB
ijtc-179	5	30	to	to	PART
ijtc-179	5	31	process	process	VERB
ijtc-179	5	32	transaction	transaction	NOUN
ijtc-179	5	33	data	datum	NOUN
ijtc-179	5	34	related	relate	VERB
ijtc-179	5	35	to	to	ADP
ijtc-179	5	36	financial	financial	ADJ
ijtc-179	5	37	matters	matter	NOUN
ijtc-179	5	38	into	into	ADP
ijtc-179	5	39	financial	financial	ADJ
ijtc-179	5	40	information	information	NOUN
ijtc-179	5	41	.	.	PUNCT
ijtc-179	6	1	the	the	DET
ijtc-179	6	2	purpose	purpose	NOUN
ijtc-179	6	3	of	of	ADP
ijtc-179	6	4	this	this	DET
ijtc-179	6	5	study	study	NOUN
ijtc-179	6	6	was	be	AUX
ijtc-179	6	7	to	to	PART
ijtc-179	6	8	determine	determine	VERB
ijtc-179	6	9	the	the	DET
ijtc-179	6	10	effect	effect	NOUN
ijtc-179	6	11	of	of	ADP
ijtc-179	6	12	top	top	ADJ
ijtc-179	6	13	management	management	NOUN
ijtc-179	6	14	support	support	NOUN
ijtc-179	6	15	on	on	ADP
ijtc-179	6	16	the	the	DET
ijtc-179	6	17	function	function	NOUN
ijtc-179	6	18	of	of	ADP
ijtc-179	6	19	the	the	DET
ijtc-179	6	20	accounting	accounting	NOUN
ijtc-179	6	21	system	system	NOUN
ijtc-179	6	22	.	.	PUNCT
ijtc-179	7	1	the	the	DET
ijtc-179	7	2	unit	unit	NOUN
ijtc-179	7	3	of	of	ADP
ijtc-179	7	4	analysis	analysis	NOUN
ijtc-179	7	5	in	in	ADP
ijtc-179	7	6	this	this	DET
ijtc-179	7	7	research	research	NOUN
ijtc-179	7	8	is	be	AUX
ijtc-179	7	9	the	the	DET
ijtc-179	7	10	related	relate	VERB
ijtc-179	7	11	subunit	subunit	NOUN
ijtc-179	7	12	within	within	ADP
ijtc-179	7	13	the	the	DET
ijtc-179	7	14	management	management	NOUN
ijtc-179	7	15	of	of	ADP
ijtc-179	7	16	higher	high	ADJ
ijtc-179	7	17	education	education	NOUN
ijtc-179	7	18	institutions	institution	NOUN
ijtc-179	7	19	in	in	ADP
ijtc-179	7	20	south	south	PROPN
ijtc-179	7	21	sumatra	sumatra	PROPN
ijtc-179	7	22	-	-	PROPN
ijtc-179	7	23	indonesia	indonesia	PROPN
ijtc-179	7	24	.	.	PUNCT
ijtc-179	8	1	the	the	DET
ijtc-179	8	2	results	result	NOUN
ijtc-179	8	3	showed	show	VERB
ijtc-179	8	4	that	that	SCONJ
ijtc-179	8	5	top	top	ADJ
ijtc-179	8	6	management	management	NOUN
ijtc-179	8	7	support	support	NOUN
ijtc-179	8	8	greatly	greatly	ADV
ijtc-179	8	9	influenced	influence	VERB
ijtc-179	8	10	the	the	DET
ijtc-179	8	11	function	function	NOUN
ijtc-179	8	12	of	of	ADP
ijtc-179	8	13	the	the	DET
ijtc-179	8	14	management	management	NOUN
ijtc-179	8	15	accounting	accounting	NOUN
ijtc-179	8	16	information	information	NOUN
ijtc-179	8	17	system	system	NOUN
ijtc-179	8	18	.	.	PUNCT
ijtc-179	9	1	the	the	DET
ijtc-179	9	2	results	result	NOUN
ijtc-179	9	3	of	of	ADP
ijtc-179	9	4	the	the	DET
ijtc-179	9	5	study	study	NOUN
ijtc-179	9	6	found	find	VERB
ijtc-179	9	7	that	that	SCONJ
ijtc-179	9	8	the	the	DET
ijtc-179	9	9	life	life	NOUN
ijtc-179	9	10	cycle	cycle	NOUN
ijtc-179	9	11	of	of	ADP
ijtc-179	9	12	accounting	accounting	NOUN
ijtc-179	9	13	information	information	NOUN
ijtc-179	9	14	system	system	NOUN
ijtc-179	9	15	development	development	NOUN
ijtc-179	9	16	supports	support	VERB
ijtc-179	9	17	top	top	ADJ
ijtc-179	9	18	management	management	NOUN
ijtc-179	9	19	which	which	PRON
ijtc-179	9	20	includes	include	VERB
ijtc-179	9	21	planning	planning	NOUN
ijtc-179	9	22	,	,	PUNCT
ijtc-179	9	23	design	design	NOUN
ijtc-179	9	24	,	,	PUNCT
ijtc-179	9	25	and	and	CCONJ
ijtc-179	9	26	implementation	implementation	NOUN
ijtc-179	9	27	(	(	PUNCT
ijtc-179	9	28	top	top	ADJ
ijtc-179	9	29	management	management	NOUN
ijtc-179	9	30	support	support	NOUN
ijtc-179	9	31	is	be	AUX
ijtc-179	9	32	conceptualized	conceptualize	VERB
ijtc-179	9	33	as	as	ADP
ijtc-179	9	34	the	the	DET
ijtc-179	9	35	involvement	involvement	NOUN
ijtc-179	9	36	and	and	CCONJ
ijtc-179	9	37	participation	participation	NOUN
ijtc-179	9	38	of	of	ADP
ijtc-179	9	39	top	top	ADJ
ijtc-179	9	40	-	-	PUNCT
ijtc-179	9	41	level	level	NOUN
ijtc-179	9	42	management	management	NOUN
ijtc-179	9	43	of	of	ADP
ijtc-179	9	44	the	the	DET
ijtc-179	9	45	organization	organization	NOUN
ijtc-179	9	46	in	in	ADP
ijtc-179	9	47	information	information	NOUN
ijtc-179	9	48	technology	technology	NOUN
ijtc-179	9	49	/	/	SYM
ijtc-179	9	50	accounting	accounting	NOUN
ijtc-179	9	51	information	information	NOUN
ijtc-179	9	52	system	system	NOUN
ijtc-179	9	53	activities	activity	NOUN
ijtc-179	9	54	on	on	ADP
ijtc-179	9	55	lecturer	lecturer	NOUN
ijtc-179	9	56	work	work	NOUN
ijtc-179	9	57	reports	report	NOUN
ijtc-179	9	58	,	,	PUNCT
ijtc-179	9	59	lecturer	lecturer	NOUN
ijtc-179	9	60	salaries	salary	NOUN
ijtc-179	9	61	and	and	CCONJ
ijtc-179	9	62	managers	manager	NOUN
ijtc-179	9	63	.	.	PUNCT
ijtc-179	10	1	college	college	NOUN
ijtc-179	10	2	.	.	PUNCT
ijtc-179	11	1	keywords	keyword	NOUN
ijtc-179	11	2	:	:	PUNCT
ijtc-179	11	3	top	top	ADJ
ijtc-179	11	4	management	management	NOUN
ijtc-179	11	5	support	support	NOUN
ijtc-179	11	6	,	,	PUNCT
ijtc-179	11	7	management	management	NOUN
ijtc-179	11	8	accounting	accounting	NOUN
ijtc-179	11	9	information	information	NOUN
ijtc-179	11	10	system	system	NOUN
ijtc-179	11	11	.	.	PUNCT
ijtc-179	12	1	introduction	introduction	NOUN
ijtc-179	12	2	information	information	NOUN
ijtc-179	12	3	is	be	AUX
ijtc-179	12	4	a	a	DET
ijtc-179	12	5	business	business	NOUN
ijtc-179	12	6	resource	resource	NOUN
ijtc-179	12	7	that	that	PRON
ijtc-179	12	8	an	an	DET
ijtc-179	12	9	organization	organization	NOUN
ijtc-179	12	10	needs	need	VERB
ijtc-179	12	11	to	to	PART
ijtc-179	12	12	maintain	maintain	VERB
ijtc-179	12	13	survival	survival	NOUN
ijtc-179	12	14	(	(	PUNCT
ijtc-179	12	15	hall	hall	NOUN
ijtc-179	12	16	,	,	PUNCT
ijtc-179	12	17	2011	2011	NUM
ijtc-179	12	18	)	)	PUNCT
ijtc-179	12	19	.	.	PUNCT
ijtc-179	13	1	information	information	NOUN
ijtc-179	13	2	can	can	AUX
ijtc-179	13	3	find	find	VERB
ijtc-179	13	4	out	out	ADP
ijtc-179	13	5	how	how	SCONJ
ijtc-179	13	6	the	the	DET
ijtc-179	13	7	development	development	NOUN
ijtc-179	13	8	of	of	ADP
ijtc-179	13	9	operations	operation	NOUN
ijtc-179	13	10	that	that	PRON
ijtc-179	13	11	occur	occur	VERB
ijtc-179	13	12	in	in	ADP
ijtc-179	13	13	the	the	DET
ijtc-179	13	14	company	company	NOUN
ijtc-179	13	15	and	and	CCONJ
ijtc-179	13	16	avoid	avoid	VERB
ijtc-179	13	17	the	the	DET
ijtc-179	13	18	risk	risk	NOUN
ijtc-179	13	19	of	of	ADP
ijtc-179	13	20	doing	do	VERB
ijtc-179	13	21	something	something	PRON
ijtc-179	13	22	that	that	PRON
ijtc-179	13	23	should	should	AUX
ijtc-179	13	24	not	not	PART
ijtc-179	13	25	be	be	AUX
ijtc-179	13	26	fatal	fatal	ADJ
ijtc-179	13	27	to	to	ADP
ijtc-179	13	28	the	the	DET
ijtc-179	13	29	organization	organization	NOUN
ijtc-179	13	30	(	(	PUNCT
ijtc-179	13	31	susanto	susanto	NOUN
ijtc-179	13	32	,	,	PUNCT
ijtc-179	13	33	2013	2013	NUM
ijtc-179	13	34	)	)	PUNCT
ijtc-179	13	35	.	.	PUNCT
ijtc-179	14	1	furthermore	furthermore	ADV
ijtc-179	14	2	,	,	PUNCT
ijtc-179	14	3	hertati	hertati	NOUN
ijtc-179	14	4	(	(	PUNCT
ijtc-179	14	5	2019	2019	NUM
ijtc-179	14	6	)	)	PUNCT
ijtc-179	14	7	states	state	VERB
ijtc-179	14	8	that	that	SCONJ
ijtc-179	14	9	information	information	NOUN
ijtc-179	14	10	is	be	AUX
ijtc-179	14	11	intended	intend	VERB
ijtc-179	14	12	for	for	ADP
ijtc-179	14	13	a	a	DET
ijtc-179	14	14	person	person	NOUN
ijtc-179	14	15	,	,	PUNCT
ijtc-179	14	16	organization	organization	NOUN
ijtc-179	14	17	,	,	PUNCT
ijtc-179	14	18	or	or	CCONJ
ijtc-179	14	19	anyone	anyone	PRON
ijtc-179	14	20	who	who	PRON
ijtc-179	14	21	needs	need	VERB
ijtc-179	14	22	it	it	PRON
ijtc-179	14	23	,	,	PUNCT
ijtc-179	14	24	so	so	CCONJ
ijtc-179	14	25	information	information	NOUN
ijtc-179	14	26	must	must	AUX
ijtc-179	14	27	be	be	AUX
ijtc-179	14	28	managed	manage	VERB
ijtc-179	14	29	effectively	effectively	ADV
ijtc-179	14	30	so	so	SCONJ
ijtc-179	14	31	that	that	SCONJ
ijtc-179	14	32	the	the	DET
ijtc-179	14	33	organization	organization	NOUN
ijtc-179	14	34	gains	gain	VERB
ijtc-179	14	35	a	a	DET
ijtc-179	14	36	strategic	strategic	ADJ
ijtc-179	14	37	advantage	advantage	NOUN
ijtc-179	14	38	,	,	PUNCT
ijtc-179	14	39	tactical	tactical	ADJ
ijtc-179	14	40	advantage	advantage	NOUN
ijtc-179	14	41	,	,	PUNCT
ijtc-179	14	42	and	and	CCONJ
ijtc-179	14	43	operational	operational	ADJ
ijtc-179	14	44	excellence	excellence	PROPN
ijtc-179	14	45	(	(	PUNCT
ijtc-179	14	46	mcleod	mcleod	PROPN
ijtc-179	14	47	&	&	CCONJ
ijtc-179	14	48	schell	schell	PROPN
ijtc-179	14	49	,	,	PUNCT
ijtc-179	14	50	2007	2007	NUM
ijtc-179	14	51	)	)	PUNCT
ijtc-179	14	52	.	.	PUNCT
ijtc-179	15	1	effective	effective	ADJ
ijtc-179	15	2	information	information	NOUN
ijtc-179	15	3	management	management	NOUN
ijtc-179	15	4	is	be	AUX
ijtc-179	15	5	the	the	DET
ijtc-179	15	6	process	process	NOUN
ijtc-179	15	7	of	of	ADP
ijtc-179	15	8	processing	processing	NOUN
ijtc-179	15	9	data	datum	NOUN
ijtc-179	15	10	into	into	ADP
ijtc-179	15	11	high	high	ADJ
ijtc-179	15	12	-	-	PUNCT
ijtc-179	15	13	value	value	NOUN
ijtc-179	15	14	information	information	NOUN
ijtc-179	15	15	(	(	PUNCT
ijtc-179	15	16	wilkinson	wilkinson	PROPN
ijtc-179	15	17	et	et	PROPN
ijtc-179	15	18	al	al	PROPN
ijtc-179	15	19	.	.	PROPN
ijtc-179	15	20	,	,	PUNCT
ijtc-179	15	21	2000	2000	NUM
ijtc-179	15	22	)	)	PUNCT
ijtc-179	15	23	.	.	PUNCT
ijtc-179	16	1	according	accord	VERB
ijtc-179	16	2	to	to	ADP
ijtc-179	16	3	kieso	kieso	NOUN
ijtc-179	16	4	et	et	PROPN
ijtc-179	16	5	al	al	PROPN
ijtc-179	16	6	.	.	PROPN
ijtc-179	17	1	(	(	PUNCT
ijtc-179	17	2	2012	2012	NUM
ijtc-179	17	3	)	)	PUNCT
ijtc-179	17	4	accounting	accounting	NOUN
ijtc-179	17	5	information	information	NOUN
ijtc-179	17	6	is	be	AUX
ijtc-179	17	7	the	the	DET
ijtc-179	17	8	result	result	NOUN
ijtc-179	17	9	of	of	ADP
ijtc-179	17	10	an	an	DET
ijtc-179	17	11	accounting	accounting	NOUN
ijtc-179	17	12	process	process	NOUN
ijtc-179	17	13	that	that	PRON
ijtc-179	17	14	includes	include	VERB
ijtc-179	17	15	the	the	DET
ijtc-179	17	16	process	process	NOUN
ijtc-179	17	17	of	of	ADP
ijtc-179	17	18	recording	recording	NOUN
ijtc-179	17	19	,	,	PUNCT
ijtc-179	17	20	grouping	grouping	NOUN
ijtc-179	17	21	,	,	PUNCT
ijtc-179	17	22	and	and	CCONJ
ijtc-179	17	23	summarizing	summarize	VERB
ijtc-179	17	24	certain	certain	ADJ
ijtc-179	17	25	entity	entity	NOUN
ijtc-179	17	26	's	's	PART
ijtc-179	17	27	financial	financial	ADJ
ijtc-179	17	28	data	datum	NOUN
ijtc-179	17	29	presented	present	VERB
ijtc-179	17	30	in	in	ADP
ijtc-179	17	31	the	the	DET
ijtc-179	17	32	form	form	NOUN
ijtc-179	17	33	of	of	ADP
ijtc-179	17	34	financial	financial	ADJ
ijtc-179	17	35	statements	statement	NOUN
ijtc-179	17	36	.	.	PUNCT
ijtc-179	18	1	quality	quality	NOUN
ijtc-179	18	2	accounting	accounting	NOUN
ijtc-179	18	3	information	information	NOUN
ijtc-179	18	4	is	be	AUX
ijtc-179	18	5	accounting	account	VERB
ijtc-179	18	6	information	information	NOUN
ijtc-179	18	7	that	that	PRON
ijtc-179	18	8	is	be	AUX
ijtc-179	18	9	under	under	ADP
ijtc-179	18	10	user	user	NOUN
ijtc-179	18	11	needs	need	NOUN
ijtc-179	18	12	(	(	PUNCT
ijtc-179	18	13	kieso	kieso	NOUN
ijtc-179	18	14	et	et	PROPN
ijtc-179	18	15	al	al	PROPN
ijtc-179	18	16	.	.	PROPN
ijtc-179	18	17	,	,	PUNCT
ijtc-179	18	18	2012	2012	NUM
ijtc-179	18	19	)	)	PUNCT
ijtc-179	18	20	,	,	PUNCT
ijtc-179	18	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-179	18	22	mailto:hertatilesi@yahoo.co.id	mailto:hertatilesi@yahoo.co.id	PROPN
ijtc-179	18	23	top	top	ADJ
ijtc-179	18	24	management	management	NOUN
ijtc-179	18	25	support	support	NOUN
ijtc-179	18	26	functions	function	NOUN
ijtc-179	18	27	in	in	ADP
ijtc-179	18	28	higher	high	ADJ
ijtc-179	18	29	education	education	NOUN
ijtc-179	18	30	management	management	NOUN
ijtc-179	18	31	accounting	accounting	NOUN
ijtc-179	18	32	information	information	NOUN
ijtc-179	18	33	systems	system	NOUN
ijtc-179	18	34	hertati	hertati	PROPN
ijtc-179	18	35	,	,	PUNCT
ijtc-179	18	36	et	et	PROPN
ijtc-179	18	37	.	.	PUNCT
ijtc-179	19	1	al	al	PROPN
ijtc-179	19	2	2	2	NUM
ijtc-179	19	3	|	|	ADV
ijtc-179	19	4	ilomata	ilomata	PROPN
ijtc-179	19	5	international	international	ADJ
ijtc-179	19	6	journal	journal	NOUN
ijtc-179	19	7	of	of	ADP
ijtc-179	19	8	tax	tax	PROPN
ijtc-179	19	9	&	&	CCONJ
ijtc-179	19	10	accounting	accounting	PROPN
ijtc-179	19	11	volume	volume	NOUN
ijtc-179	19	12	2	2	NUM
ijtc-179	19	13	issue	issue	NOUN
ijtc-179	19	14	1	1	NUM
ijtc-179	19	15	,	,	PUNCT
ijtc-179	19	16	january	january	NOUN
ijtc-179	19	17	2021	2021	NUM
ijtc-179	19	18	besides	besides	SCONJ
ijtc-179	19	19	that	that	DET
ijtc-179	19	20	quality	quality	NOUN
ijtc-179	19	21	information	information	NOUN
ijtc-179	19	22	is	be	AUX
ijtc-179	19	23	needed	need	VERB
ijtc-179	19	24	in	in	ADP
ijtc-179	19	25	running	run	VERB
ijtc-179	19	26	the	the	DET
ijtc-179	19	27	organization	organization	NOUN
ijtc-179	19	28	's	's	PART
ijtc-179	19	29	business	business	NOUN
ijtc-179	19	30	(	(	PUNCT
ijtc-179	19	31	o'brien	o'brien	PROPN
ijtc-179	19	32	&	&	CCONJ
ijtc-179	19	33	marakas	marakas	PROPN
ijtc-179	19	34	,	,	PUNCT
ijtc-179	19	35	2011	2011	NUM
ijtc-179	19	36	)	)	PUNCT
ijtc-179	19	37	,	,	PUNCT
ijtc-179	19	38	quality	quality	NOUN
ijtc-179	19	39	information	information	NOUN
ijtc-179	19	40	is	be	AUX
ijtc-179	19	41	also	also	ADV
ijtc-179	19	42	useful	useful	ADJ
ijtc-179	19	43	for	for	ADP
ijtc-179	19	44	decision	decision	NOUN
ijtc-179	19	45	making	making	NOUN
ijtc-179	19	46	(	(	PUNCT
ijtc-179	19	47	gelinas	gelina	NOUN
ijtc-179	19	48	et	et	NOUN
ijtc-179	19	49	al	al	PROPN
ijtc-179	19	50	.	.	PROPN
ijtc-179	19	51	,	,	PUNCT
ijtc-179	19	52	2012	2012	NUM
ijtc-179	19	53	)	)	PUNCT
ijtc-179	19	54	and	and	CCONJ
ijtc-179	19	55	used	use	VERB
ijtc-179	19	56	as	as	ADP
ijtc-179	19	57	a	a	DET
ijtc-179	19	58	basis	basis	NOUN
ijtc-179	19	59	for	for	ADP
ijtc-179	19	60	overcoming	overcome	VERB
ijtc-179	19	61	problems	problem	NOUN
ijtc-179	19	62	and	and	CCONJ
ijtc-179	19	63	minimizing	minimize	VERB
ijtc-179	19	64	uncertainty	uncertainty	NOUN
ijtc-179	19	65	(	(	PUNCT
ijtc-179	19	66	hall	hall	NOUN
ijtc-179	19	67	,	,	PUNCT
ijtc-179	19	68	2011	2011	NUM
ijtc-179	19	69	)	)	PUNCT
ijtc-179	19	70	.	.	PUNCT
ijtc-179	20	1	accounting	account	VERB
ijtc-179	20	2	information	information	NOUN
ijtc-179	20	3	for	for	ADP
ijtc-179	20	4	external	external	ADJ
ijtc-179	20	5	parties	party	NOUN
ijtc-179	20	6	is	be	AUX
ijtc-179	20	7	used	use	VERB
ijtc-179	20	8	to	to	PART
ijtc-179	20	9	evaluate	evaluate	VERB
ijtc-179	20	10	past	past	ADJ
ijtc-179	20	11	performance	performance	NOUN
ijtc-179	20	12	,	,	PUNCT
ijtc-179	20	13	predict	predict	VERB
ijtc-179	20	14	future	future	ADJ
ijtc-179	20	15	performance	performance	NOUN
ijtc-179	20	16	,	,	PUNCT
ijtc-179	20	17	and	and	CCONJ
ijtc-179	20	18	obtain	obtain	VERB
ijtc-179	20	19	other	other	ADJ
ijtc-179	20	20	input	input	NOUN
ijtc-179	20	21	regarding	regard	VERB
ijtc-179	20	22	the	the	DET
ijtc-179	20	23	organization	organization	NOUN
ijtc-179	20	24	concerned	concerned	ADJ
ijtc-179	20	25	(	(	PUNCT
ijtc-179	20	26	bodnar	bodnar	PROPN
ijtc-179	20	27	&	&	CCONJ
ijtc-179	20	28	hopwood	hopwood	PROPN
ijtc-179	20	29	,	,	PUNCT
ijtc-179	20	30	2014	2014	NUM
ijtc-179	20	31	)	)	PUNCT
ijtc-179	20	32	.	.	PUNCT
ijtc-179	21	1	quality	quality	NOUN
ijtc-179	21	2	accounting	accounting	NOUN
ijtc-179	21	3	information	information	NOUN
ijtc-179	21	4	will	will	AUX
ijtc-179	21	5	influence	influence	VERB
ijtc-179	21	6	capital	capital	NOUN
ijtc-179	21	7	providers	provider	NOUN
ijtc-179	21	8	and	and	CCONJ
ijtc-179	21	9	other	other	ADJ
ijtc-179	21	10	stakeholders	stakeholder	NOUN
ijtc-179	21	11	in	in	ADP
ijtc-179	21	12	making	make	VERB
ijtc-179	21	13	investment	investment	NOUN
ijtc-179	21	14	decisions	decision	NOUN
ijtc-179	21	15	,	,	PUNCT
ijtc-179	21	16	as	as	ADV
ijtc-179	21	17	well	well	ADV
ijtc-179	21	18	as	as	ADP
ijtc-179	21	19	credit	credit	NOUN
ijtc-179	21	20	(	(	PUNCT
ijtc-179	21	21	beest	be	ADJ
ijtc-179	21	22	et	et	PROPN
ijtc-179	21	23	al	al	PROPN
ijtc-179	21	24	.	.	PROPN
ijtc-179	21	25	,	,	PUNCT
ijtc-179	21	26	2009	2009	NUM
ijtc-179	21	27	)	)	PUNCT
ijtc-179	21	28	.	.	PUNCT
ijtc-179	22	1	kieso	kieso	NOUN
ijtc-179	22	2	et	et	PROPN
ijtc-179	22	3	al	al	PROPN
ijtc-179	22	4	.	.	PROPN
ijtc-179	23	1	(	(	PUNCT
ijtc-179	23	2	2012	2012	NUM
ijtc-179	23	3	)	)	PUNCT
ijtc-179	23	4	added	add	VERB
ijtc-179	23	5	that	that	SCONJ
ijtc-179	23	6	quality	quality	NOUN
ijtc-179	23	7	information	information	NOUN
ijtc-179	23	8	can	can	AUX
ijtc-179	23	9	create	create	VERB
ijtc-179	23	10	an	an	DET
ijtc-179	23	11	efficient	efficient	ADJ
ijtc-179	23	12	market	market	NOUN
ijtc-179	23	13	.	.	PUNCT
ijtc-179	24	1	if	if	SCONJ
ijtc-179	24	2	the	the	DET
ijtc-179	24	3	accounting	accounting	NOUN
ijtc-179	24	4	information	information	NOUN
ijtc-179	24	5	is	be	AUX
ijtc-179	24	6	not	not	PART
ijtc-179	24	7	of	of	ADP
ijtc-179	24	8	high	high	ADJ
ijtc-179	24	9	quality	quality	NOUN
ijtc-179	24	10	,	,	PUNCT
ijtc-179	24	11	the	the	DET
ijtc-179	24	12	accounting	accounting	NOUN
ijtc-179	24	13	information	information	NOUN
ijtc-179	24	14	will	will	AUX
ijtc-179	24	15	be	be	AUX
ijtc-179	24	16	useless	useless	ADJ
ijtc-179	24	17	(	(	PUNCT
ijtc-179	24	18	kieso	kieso	NOUN
ijtc-179	24	19	et	et	NOUN
ijtc-179	24	20	al	al	PROPN
ijtc-179	24	21	.	.	PROPN
ijtc-179	24	22	,	,	PUNCT
ijtc-179	24	23	2012	2012	NUM
ijtc-179	24	24	)	)	PUNCT
ijtc-179	24	25	.	.	PUNCT
ijtc-179	25	1	kieso	kieso	NOUN
ijtc-179	25	2	et	et	PROPN
ijtc-179	25	3	al	al	PROPN
ijtc-179	25	4	.	.	PROPN
ijtc-179	26	1	(	(	PUNCT
ijtc-179	26	2	2012	2012	NUM
ijtc-179	26	3	)	)	PUNCT
ijtc-179	26	4	say	say	VERB
ijtc-179	26	5	that	that	SCONJ
ijtc-179	26	6	the	the	DET
ijtc-179	26	7	information	information	NOUN
ijtc-179	26	8	function	function	NOUN
ijtc-179	26	9	is	be	AUX
ijtc-179	26	10	measured	measure	VERB
ijtc-179	26	11	by	by	ADP
ijtc-179	26	12	relevance	relevance	NOUN
ijtc-179	26	13	,	,	PUNCT
ijtc-179	26	14	faithful	faithful	ADJ
ijtc-179	26	15	representation	representation	NOUN
ijtc-179	26	16	,	,	PUNCT
ijtc-179	26	17	and	and	CCONJ
ijtc-179	26	18	enhancing	enhance	VERB
ijtc-179	26	19	qualities	quality	NOUN
ijtc-179	26	20	.	.	PUNCT
ijtc-179	27	1	then	then	ADV
ijtc-179	27	2	the	the	DET
ijtc-179	27	3	results	result	NOUN
ijtc-179	27	4	of	of	ADP
ijtc-179	27	5	hertati	hertati	NOUN
ijtc-179	27	6	's	's	PART
ijtc-179	27	7	(	(	PUNCT
ijtc-179	27	8	2015	2015	NUM
ijtc-179	27	9	)	)	PUNCT
ijtc-179	27	10	research	research	NOUN
ijtc-179	27	11	found	find	VERB
ijtc-179	27	12	that	that	SCONJ
ijtc-179	27	13	information	information	NOUN
ijtc-179	27	14	technology	technology	NOUN
ijtc-179	27	15	can	can	AUX
ijtc-179	27	16	process	process	VERB
ijtc-179	27	17	management	management	NOUN
ijtc-179	27	18	accounting	accounting	NOUN
ijtc-179	27	19	information	information	NOUN
ijtc-179	27	20	systems	system	NOUN
ijtc-179	27	21	well	well	INTJ
ijtc-179	27	22	if	if	SCONJ
ijtc-179	27	23	users	user	NOUN
ijtc-179	27	24	feel	feel	VERB
ijtc-179	27	25	it	it	PRON
ijtc-179	27	26	is	be	AUX
ijtc-179	27	27	helped	help	VERB
ijtc-179	27	28	.	.	PUNCT
ijtc-179	28	1	this	this	PRON
ijtc-179	28	2	is	be	AUX
ijtc-179	28	3	said	say	VERB
ijtc-179	28	4	by	by	ADP
ijtc-179	28	5	mcleod	mcleod	PROPN
ijtc-179	28	6	&	&	CCONJ
ijtc-179	28	7	schell	schell	PROPN
ijtc-179	28	8	(	(	PUNCT
ijtc-179	28	9	2007	2007	NUM
ijtc-179	28	10	)	)	PUNCT
ijtc-179	28	11	and	and	CCONJ
ijtc-179	28	12	susanto	susanto	NOUN
ijtc-179	28	13	(	(	PUNCT
ijtc-179	28	14	2013	2013	NUM
ijtc-179	28	15	)	)	PUNCT
ijtc-179	28	16	which	which	PRON
ijtc-179	28	17	states	state	VERB
ijtc-179	28	18	that	that	SCONJ
ijtc-179	28	19	quality	quality	NOUN
ijtc-179	28	20	information	information	NOUN
ijtc-179	28	21	must	must	AUX
ijtc-179	28	22	have	have	VERB
ijtc-179	28	23	characteristics	characteristic	NOUN
ijtc-179	28	24	relevancy	relevancy	NOUN
ijtc-179	28	25	,	,	PUNCT
ijtc-179	28	26	accuracy	accuracy	NOUN
ijtc-179	28	27	,	,	PUNCT
ijtc-179	28	28	timeliness	timeliness	NOUN
ijtc-179	28	29	,	,	PUNCT
ijtc-179	28	30	and	and	CCONJ
ijtc-179	28	31	completeness	completeness	NOUN
ijtc-179	28	32	.	.	PUNCT
ijtc-179	29	1	then	then	ADV
ijtc-179	29	2	hall	hall	PROPN
ijtc-179	29	3	(	(	PUNCT
ijtc-179	29	4	2011	2011	NUM
ijtc-179	29	5	)	)	PUNCT
ijtc-179	29	6	and	and	CCONJ
ijtc-179	29	7	hertati	hertati	NOUN
ijtc-179	29	8	(	(	PUNCT
ijtc-179	29	9	2015	2015	NUM
ijtc-179	29	10	)	)	PUNCT
ijtc-179	29	11	added	add	VERB
ijtc-179	29	12	that	that	SCONJ
ijtc-179	29	13	formalization	formalization	NOUN
ijtc-179	29	14	can	can	AUX
ijtc-179	29	15	be	be	AUX
ijtc-179	29	16	well	well	ADV
ijtc-179	29	17	integrated	integrate	VERB
ijtc-179	29	18	if	if	SCONJ
ijtc-179	29	19	the	the	DET
ijtc-179	29	20	measures	measure	NOUN
ijtc-179	29	21	of	of	ADP
ijtc-179	29	22	management	management	NOUN
ijtc-179	29	23	accounting	accounting	NOUN
ijtc-179	29	24	information	information	NOUN
ijtc-179	29	25	that	that	PRON
ijtc-179	29	26	function	function	VERB
ijtc-179	29	27	consists	consist	VERB
ijtc-179	29	28	of	of	ADP
ijtc-179	29	29	relevance	relevance	NOUN
ijtc-179	29	30	,	,	PUNCT
ijtc-179	29	31	accuracy	accuracy	NOUN
ijtc-179	29	32	,	,	PUNCT
ijtc-179	29	33	timeliness	timeliness	NOUN
ijtc-179	29	34	,	,	PUNCT
ijtc-179	29	35	completeness	completeness	NOUN
ijtc-179	29	36	,	,	PUNCT
ijtc-179	29	37	and	and	CCONJ
ijtc-179	29	38	summarizing	summarizing	NOUN
ijtc-179	29	39	.	.	PUNCT
ijtc-179	30	1	not	not	PART
ijtc-179	30	2	much	much	ADV
ijtc-179	30	3	different	different	ADJ
ijtc-179	30	4	,	,	PUNCT
ijtc-179	30	5	according	accord	VERB
ijtc-179	30	6	to	to	ADP
ijtc-179	30	7	mcmanus	mcmanus	PROPN
ijtc-179	30	8	&	&	CCONJ
ijtc-179	30	9	harper	harper	PROPN
ijtc-179	30	10	(	(	PUNCT
ijtc-179	30	11	2003	2003	NUM
ijtc-179	30	12	)	)	PUNCT
ijtc-179	30	13	and	and	CCONJ
ijtc-179	30	14	hertati	hertati	NOUN
ijtc-179	30	15	(	(	PUNCT
ijtc-179	30	16	2026	2026	NUM
ijtc-179	30	17	)	)	PUNCT
ijtc-179	30	18	,	,	PUNCT
ijtc-179	30	19	which	which	PRON
ijtc-179	30	20	states	state	VERB
ijtc-179	30	21	that	that	SCONJ
ijtc-179	30	22	the	the	DET
ijtc-179	30	23	basic	basic	ADJ
ijtc-179	30	24	key	key	NOUN
ijtc-179	30	25	in	in	ADP
ijtc-179	30	26	determining	determine	VERB
ijtc-179	30	27	functional	functional	ADJ
ijtc-179	30	28	information	information	NOUN
ijtc-179	30	29	is	be	AUX
ijtc-179	30	30	seen	see	VERB
ijtc-179	30	31	from	from	ADP
ijtc-179	30	32	determining	determine	VERB
ijtc-179	30	33	the	the	DET
ijtc-179	30	34	characteristics	characteristic	NOUN
ijtc-179	30	35	of	of	ADP
ijtc-179	30	36	the	the	DET
ijtc-179	30	37	information	information	NOUN
ijtc-179	30	38	function	function	NOUN
ijtc-179	30	39	,	,	PUNCT
ijtc-179	30	40	namely	namely	ADV
ijtc-179	30	41	relevant	relevant	ADJ
ijtc-179	30	42	,	,	PUNCT
ijtc-179	30	43	reliable	reliable	ADJ
ijtc-179	30	44	,	,	PUNCT
ijtc-179	30	45	complete	complete	ADJ
ijtc-179	30	46	,	,	PUNCT
ijtc-179	30	47	timely	timely	ADJ
ijtc-179	30	48	,	,	PUNCT
ijtc-179	30	49	understandable	understandable	ADJ
ijtc-179	30	50	,	,	PUNCT
ijtc-179	30	51	verifiable	verifiable	ADJ
ijtc-179	30	52	and	and	CCONJ
ijtc-179	30	53	accessible	accessible	ADJ
ijtc-179	30	54	.	.	PUNCT
ijtc-179	31	1	in	in	ADP
ijtc-179	31	2	line	line	NOUN
ijtc-179	31	3	with	with	ADP
ijtc-179	31	4	schermerhorn	schermerhorn	ADJ
ijtc-179	31	5	(	(	PUNCT
ijtc-179	31	6	2011	2011	NUM
ijtc-179	31	7	)	)	PUNCT
ijtc-179	31	8	and	and	CCONJ
ijtc-179	31	9	hertati	hertati	NOUN
ijtc-179	31	10	(	(	PUNCT
ijtc-179	31	11	2016	2016	NUM
ijtc-179	31	12	)	)	PUNCT
ijtc-179	31	13	,	,	PUNCT
ijtc-179	31	14	the	the	DET
ijtc-179	31	15	criteria	criterion	NOUN
ijtc-179	31	16	for	for	ADP
ijtc-179	31	17	quality	quality	NOUN
ijtc-179	31	18	information	information	NOUN
ijtc-179	31	19	consist	consist	VERB
ijtc-179	31	20	of	of	ADP
ijtc-179	31	21	timely	timely	ADJ
ijtc-179	31	22	,	,	PUNCT
ijtc-179	31	23	high	high	ADJ
ijtc-179	31	24	quality	quality	NOUN
ijtc-179	31	25	,	,	PUNCT
ijtc-179	31	26	complete	complete	ADJ
ijtc-179	31	27	,	,	PUNCT
ijtc-179	31	28	relevant	relevant	ADJ
ijtc-179	31	29	,	,	PUNCT
ijtc-179	31	30	and	and	CCONJ
ijtc-179	31	31	understandable	understandable	ADJ
ijtc-179	31	32	.	.	PUNCT
ijtc-179	32	1	laudon	laudon	PROPN
ijtc-179	32	2	&	&	CCONJ
ijtc-179	32	3	laudon	laudon	PROPN
ijtc-179	32	4	(	(	PUNCT
ijtc-179	32	5	2014	2014	NUM
ijtc-179	32	6	)	)	PUNCT
ijtc-179	32	7	and	and	CCONJ
ijtc-179	32	8	hertati	hertati	NOUN
ijtc-179	32	9	,	,	PUNCT
ijtc-179	32	10	et	et	PROPN
ijtc-179	32	11	,	,	PUNCT
ijtc-179	32	12	al	al	PROPN
ijtc-179	32	13	(	(	PUNCT
ijtc-179	32	14	2019	2019	NUM
ijtc-179	32	15	)	)	PUNCT
ijtc-179	32	16	emphasize	emphasize	VERB
ijtc-179	32	17	that	that	SCONJ
ijtc-179	32	18	accounting	accounting	NOUN
ijtc-179	32	19	information	information	NOUN
ijtc-179	32	20	systems	system	NOUN
ijtc-179	32	21	are	be	AUX
ijtc-179	32	22	important	important	ADJ
ijtc-179	32	23	for	for	ADP
ijtc-179	32	24	managers	manager	NOUN
ijtc-179	32	25	because	because	SCONJ
ijtc-179	32	26	most	most	ADJ
ijtc-179	32	27	organizations	organization	NOUN
ijtc-179	32	28	need	need	VERB
ijtc-179	32	29	a	a	DET
ijtc-179	32	30	management	management	NOUN
ijtc-179	32	31	accounting	accounting	NOUN
ijtc-179	32	32	system	system	NOUN
ijtc-179	32	33	to	to	PART
ijtc-179	32	34	survive	survive	VERB
ijtc-179	32	35	and	and	CCONJ
ijtc-179	32	36	succeed	succeed	VERB
ijtc-179	32	37	.	.	PUNCT
ijtc-179	33	1	accounting	accounting	NOUN
ijtc-179	33	2	information	information	NOUN
ijtc-179	33	3	systems	system	NOUN
ijtc-179	33	4	can	can	AUX
ijtc-179	33	5	help	help	VERB
ijtc-179	33	6	organizations	organization	NOUN
ijtc-179	33	7	expand	expand	VERB
ijtc-179	33	8	their	their	PRON
ijtc-179	33	9	reach	reach	NOUN
ijtc-179	33	10	to	to	ADP
ijtc-179	33	11	remote	remote	ADJ
ijtc-179	33	12	locations	location	NOUN
ijtc-179	33	13	,	,	PUNCT
ijtc-179	33	14	acquire	acquire	VERB
ijtc-179	33	15	new	new	ADJ
ijtc-179	33	16	forms	form	NOUN
ijtc-179	33	17	and	and	CCONJ
ijtc-179	33	18	workflows	workflow	NOUN
ijtc-179	33	19	,	,	PUNCT
ijtc-179	33	20	and	and	CCONJ
ijtc-179	33	21	possibly	possibly	ADV
ijtc-179	33	22	change	change	VERB
ijtc-179	33	23	the	the	DET
ijtc-179	33	24	way	way	NOUN
ijtc-179	33	25	of	of	ADP
ijtc-179	33	26	doing	do	VERB
ijtc-179	33	27	business	business	NOUN
ijtc-179	33	28	.	.	PUNCT
ijtc-179	34	1	hertati	hertati	NOUN
ijtc-179	34	2	(	(	PUNCT
ijtc-179	34	3	2020	2020	NUM
ijtc-179	34	4	)	)	PUNCT
ijtc-179	34	5	states	state	VERB
ijtc-179	34	6	that	that	SCONJ
ijtc-179	34	7	the	the	DET
ijtc-179	34	8	management	management	NOUN
ijtc-179	34	9	accounting	accounting	NOUN
ijtc-179	34	10	information	information	NOUN
ijtc-179	34	11	system	system	NOUN
ijtc-179	34	12	is	be	AUX
ijtc-179	34	13	a	a	DET
ijtc-179	34	14	collection	collection	NOUN
ijtc-179	34	15	(	(	PUNCT
ijtc-179	34	16	integration	integration	NOUN
ijtc-179	34	17	)	)	PUNCT
ijtc-179	34	18	of	of	ADP
ijtc-179	34	19	sub	sub	NOUN
ijtc-179	34	20	-	-	NOUN
ijtc-179	34	21	systems	system	NOUN
ijtc-179	34	22	/	/	SYM
ijtc-179	34	23	components	component	NOUN
ijtc-179	34	24	,	,	PUNCT
ijtc-179	34	25	both	both	CCONJ
ijtc-179	34	26	physical	physical	ADJ
ijtc-179	34	27	and	and	CCONJ
ijtc-179	34	28	non	non	ADJ
ijtc-179	34	29	-	-	ADJ
ijtc-179	34	30	physical	physical	ADJ
ijtc-179	34	31	,	,	PUNCT
ijtc-179	34	32	which	which	PRON
ijtc-179	34	33	are	be	AUX
ijtc-179	34	34	interconnected	interconnected	ADJ
ijtc-179	34	35	and	and	CCONJ
ijtc-179	34	36	harmoniously	harmoniously	ADV
ijtc-179	34	37	work	work	VERB
ijtc-179	34	38	with	with	ADP
ijtc-179	34	39	each	each	DET
ijtc-179	34	40	other	other	ADJ
ijtc-179	34	41	to	to	PART
ijtc-179	34	42	process	process	VERB
ijtc-179	34	43	transaction	transaction	NOUN
ijtc-179	34	44	data	datum	NOUN
ijtc-179	34	45	related	relate	VERB
ijtc-179	34	46	to	to	ADP
ijtc-179	34	47	financial	financial	ADJ
ijtc-179	34	48	issues	issue	NOUN
ijtc-179	34	49	into	into	ADP
ijtc-179	34	50	financial	financial	ADJ
ijtc-179	34	51	information	information	NOUN
ijtc-179	34	52	.	.	PUNCT
ijtc-179	35	1	(	(	PUNCT
ijtc-179	35	2	susanto	susanto	NOUN
ijtc-179	35	3	,	,	PUNCT
ijtc-179	35	4	2013	2013	NUM
ijtc-179	35	5	)	)	PUNCT
ijtc-179	35	6	.	.	PUNCT
ijtc-179	36	1	a	a	DET
ijtc-179	36	2	quality	quality	NOUN
ijtc-179	36	3	information	information	NOUN
ijtc-179	36	4	system	system	NOUN
ijtc-179	36	5	can	can	AUX
ijtc-179	36	6	mean	mean	VERB
ijtc-179	36	7	a	a	DET
ijtc-179	36	8	successful	successful	ADJ
ijtc-179	36	9	(	(	PUNCT
ijtc-179	36	10	successful	successful	ADJ
ijtc-179	36	11	)	)	PUNCT
ijtc-179	36	12	or	or	CCONJ
ijtc-179	36	13	effective	effective	ADJ
ijtc-179	36	14	information	information	NOUN
ijtc-179	36	15	system	system	NOUN
ijtc-179	36	16	(	(	PUNCT
ijtc-179	36	17	delone	delone	PROPN
ijtc-179	36	18	&	&	CCONJ
ijtc-179	36	19	mclean	mclean	PROPN
ijtc-179	36	20	,	,	PUNCT
ijtc-179	36	21	2003	2003	NUM
ijtc-179	36	22	:	:	PUNCT
ijtc-179	36	23	hertati	hertati	PROPN
ijtc-179	36	24	,	,	PUNCT
ijtc-179	36	25	et	et	PROPN
ijtc-179	36	26	al	al	PROPN
ijtc-179	36	27	,	,	PUNCT
ijtc-179	36	28	2020	2020	NUM
ijtc-179	36	29	)	)	PUNCT
ijtc-179	36	30	.	.	PUNCT
ijtc-179	37	1	stair	stair	NOUN
ijtc-179	37	2	&	&	CCONJ
ijtc-179	37	3	reynolds	reynolds	PROPN
ijtc-179	37	4	(	(	PUNCT
ijtc-179	37	5	2010	2010	NUM
ijtc-179	37	6	)	)	PUNCT
ijtc-179	37	7	and	and	CCONJ
ijtc-179	37	8	hertati	hertati	PROPN
ijtc-179	37	9	&	&	CCONJ
ijtc-179	37	10	safkaur	safkaur	PROPN
ijtc-179	37	11	(	(	PUNCT
ijtc-179	37	12	2020	2020	NUM
ijtc-179	37	13	)	)	PUNCT
ijtc-179	37	14	state	state	NOUN
ijtc-179	37	15	that	that	SCONJ
ijtc-179	37	16	information	information	NOUN
ijtc-179	37	17	systems	system	NOUN
ijtc-179	37	18	can	can	AUX
ijtc-179	37	19	function	function	VERB
ijtc-179	37	20	in	in	ADP
ijtc-179	37	21	terms	term	NOUN
ijtc-179	37	22	of	of	ADP
ijtc-179	37	23	being	be	AUX
ijtc-179	37	24	flexible	flexible	ADJ
ijtc-179	37	25	,	,	PUNCT
ijtc-179	37	26	efficient	efficient	ADJ
ijtc-179	37	27	,	,	PUNCT
ijtc-179	37	28	easily	easily	ADV
ijtc-179	37	29	accessible	accessible	ADJ
ijtc-179	37	30	,	,	PUNCT
ijtc-179	37	31	and	and	CCONJ
ijtc-179	37	32	timely	timely	ADV
ijtc-179	37	33	.	.	PUNCT
ijtc-179	38	1	the	the	DET
ijtc-179	38	2	same	same	ADJ
ijtc-179	38	3	thing	thing	NOUN
ijtc-179	38	4	was	be	AUX
ijtc-179	38	5	conveyed	convey	VERB
ijtc-179	38	6	by	by	ADP
ijtc-179	38	7	horan	horan	PROPN
ijtc-179	38	8	&	&	CCONJ
ijtc-179	38	9	abhichandani	abhichandani	PROPN
ijtc-179	38	10	(	(	PUNCT
ijtc-179	38	11	2006	2006	NUM
ijtc-179	38	12	)	)	PUNCT
ijtc-179	38	13	and	and	CCONJ
ijtc-179	38	14	hertati	hertati	NOUN
ijtc-179	38	15	,	,	PUNCT
ijtc-179	38	16	et	et	PROPN
ijtc-179	38	17	,	,	PUNCT
ijtc-179	38	18	al	al	PROPN
ijtc-179	38	19	(	(	PUNCT
ijtc-179	38	20	2020	2020	NUM
ijtc-179	38	21	)	)	PUNCT
ijtc-179	38	22	that	that	SCONJ
ijtc-179	38	23	the	the	DET
ijtc-179	38	24	characteristics	characteristic	NOUN
ijtc-179	38	25	of	of	ADP
ijtc-179	38	26	information	information	NOUN
ijtc-179	38	27	system	system	NOUN
ijtc-179	38	28	quality	quality	NOUN
ijtc-179	38	29	consist	consist	NOUN
ijtc-179	38	30	of	of	ADP
ijtc-179	38	31	utility	utility	NOUN
ijtc-179	38	32	,	,	PUNCT
ijtc-179	38	33	reliability	reliability	NOUN
ijtc-179	38	34	,	,	PUNCT
ijtc-179	38	35	efficiency	efficiency	NOUN
ijtc-179	38	36	,	,	PUNCT
ijtc-179	38	37	customization	customization	NOUN
ijtc-179	38	38	,	,	PUNCT
ijtc-179	38	39	and	and	CCONJ
ijtc-179	38	40	flexibility	flexibility	NOUN
ijtc-179	38	41	.	.	PUNCT
ijtc-179	39	1	then	then	ADV
ijtc-179	39	2	emphasized	emphasize	VERB
ijtc-179	39	3	by	by	ADP
ijtc-179	39	4	heidmann	heidmann	NOUN
ijtc-179	39	5	(	(	PUNCT
ijtc-179	39	6	2008	2008	NUM
ijtc-179	39	7	:	:	PUNCT
ijtc-179	39	8	87	87	NUM
ijtc-179	39	9	-	-	SYM
ijtc-179	39	10	90	90	NUM
ijtc-179	39	11	)	)	PUNCT
ijtc-179	39	12	that	that	SCONJ
ijtc-179	39	13	the	the	DET
ijtc-179	39	14	measure	measure	NOUN
ijtc-179	39	15	of	of	ADP
ijtc-179	39	16	the	the	DET
ijtc-179	39	17	quality	quality	NOUN
ijtc-179	39	18	of	of	ADP
ijtc-179	39	19	information	information	NOUN
ijtc-179	39	20	systems	system	NOUN
ijtc-179	39	21	is	be	AUX
ijtc-179	39	22	integration	integration	NOUN
ijtc-179	39	23	,	,	PUNCT
ijtc-179	39	24	flexibility	flexibility	NOUN
ijtc-179	39	25	,	,	PUNCT
ijtc-179	39	26	accessibility	accessibility	NOUN
ijtc-179	39	27	,	,	PUNCT
ijtc-179	39	28	formalization	formalization	NOUN
ijtc-179	39	29	,	,	PUNCT
ijtc-179	39	30	and	and	CCONJ
ijtc-179	39	31	media	medium	NOUN
ijtc-179	39	32	richness	richness	NOUN
ijtc-179	39	33	.	.	PUNCT
ijtc-179	40	1	delone	delone	PROPN
ijtc-179	40	2	&	&	CCONJ
ijtc-179	40	3	mclean	mclean	PROPN
ijtc-179	40	4	(	(	PUNCT
ijtc-179	40	5	1992	1992	NUM
ijtc-179	40	6	)	)	PUNCT
ijtc-179	40	7	compile	compile	NOUN
ijtc-179	40	8	a	a	DET
ijtc-179	40	9	model	model	NOUN
ijtc-179	40	10	to	to	PART
ijtc-179	40	11	describe	describe	VERB
ijtc-179	40	12	the	the	DET
ijtc-179	40	13	success	success	NOUN
ijtc-179	40	14	of	of	ADP
ijtc-179	40	15	information	information	NOUN
ijtc-179	40	16	systems	system	NOUN
ijtc-179	40	17	,	,	PUNCT
ijtc-179	40	18	including	include	VERB
ijtc-179	40	19	system	system	NOUN
ijtc-179	40	20	quality	quality	NOUN
ijtc-179	40	21	,	,	PUNCT
ijtc-179	40	22	information	information	NOUN
ijtc-179	40	23	quality	quality	NOUN
ijtc-179	40	24	,	,	PUNCT
ijtc-179	40	25	use	use	NOUN
ijtc-179	40	26	,	,	PUNCT
ijtc-179	40	27	user	user	NOUN
ijtc-179	40	28	satisfaction	satisfaction	NOUN
ijtc-179	40	29	,	,	PUNCT
ijtc-179	40	30	individual	individual	ADJ
ijtc-179	40	31	impact	impact	NOUN
ijtc-179	40	32	,	,	PUNCT
ijtc-179	40	33	and	and	CCONJ
ijtc-179	40	34	organizational	organizational	ADJ
ijtc-179	40	35	accounting	accounting	NOUN
ijtc-179	40	36	information	information	NOUN
ijtc-179	40	37	system	system	NOUN
ijtc-179	40	38	is	be	AUX
ijtc-179	40	39	built	build	VERB
ijtc-179	40	40	with	with	ADP
ijtc-179	40	41	the	the	DET
ijtc-179	40	42	main	main	ADJ
ijtc-179	40	43	objective	objective	NOUN
ijtc-179	40	44	to	to	PART
ijtc-179	40	45	manage	manage	VERB
ijtc-179	40	46	accounting	accounting	NOUN
ijtc-179	40	47	data	datum	NOUN
ijtc-179	40	48	coming	come	VERB
ijtc-179	40	49	from	from	ADP
ijtc-179	40	50	various	various	ADJ
ijtc-179	40	51	sources	source	NOUN
ijtc-179	40	52	into	into	ADP
ijtc-179	40	53	accounting	accounting	NOUN
ijtc-179	40	54	information	information	NOUN
ijtc-179	40	55	needed	need	VERB
ijtc-179	40	56	by	by	ADP
ijtc-179	40	57	various	various	ADJ
ijtc-179	40	58	parties	party	NOUN
ijtc-179	40	59	to	to	PART
ijtc-179	40	60	reduce	reduce	VERB
ijtc-179	40	61	risk	risk	NOUN
ijtc-179	40	62	during	during	ADP
ijtc-179	40	63	the	the	DET
ijtc-179	40	64	decision	decision	NOUN
ijtc-179	40	65	-	-	PUNCT
ijtc-179	40	66	making	make	VERB
ijtc-179	40	67	process	process	NOUN
ijtc-179	40	68	(	(	PUNCT
ijtc-179	40	69	azhar	azhar	PROPN
ijtc-179	40	70	susanto	susanto	PROPN
ijtc-179	40	71	,	,	PUNCT
ijtc-179	40	72	2013	2013	NUM
ijtc-179	40	73	)	)	PUNCT
ijtc-179	40	74	.	.	PUNCT
ijtc-179	41	1	top	top	ADJ
ijtc-179	41	2	management	management	NOUN
ijtc-179	41	3	support	support	NOUN
ijtc-179	41	4	functions	function	NOUN
ijtc-179	41	5	in	in	ADP
ijtc-179	41	6	higher	high	ADJ
ijtc-179	41	7	education	education	NOUN
ijtc-179	41	8	management	management	NOUN
ijtc-179	41	9	accounting	accounting	NOUN
ijtc-179	41	10	information	information	NOUN
ijtc-179	41	11	systems	system	NOUN
ijtc-179	41	12	hertati	hertati	PROPN
ijtc-179	41	13	,	,	PUNCT
ijtc-179	41	14	et	et	PROPN
ijtc-179	41	15	.	.	PUNCT
ijtc-179	42	1	al	al	PROPN
ijtc-179	42	2	3	3	NUM
ijtc-179	42	3	|	|	ADV
ijtc-179	42	4	ilomata	ilomata	PROPN
ijtc-179	42	5	international	international	ADJ
ijtc-179	42	6	journal	journal	NOUN
ijtc-179	42	7	of	of	ADP
ijtc-179	42	8	tax	tax	PROPN
ijtc-179	42	9	&	&	CCONJ
ijtc-179	42	10	accounting	accounting	PROPN
ijtc-179	42	11	volume	volume	NOUN
ijtc-179	42	12	2	2	NUM
ijtc-179	42	13	issue	issue	NOUN
ijtc-179	42	14	1	1	NUM
ijtc-179	42	15	,	,	PUNCT
ijtc-179	42	16	january	january	PROPN
ijtc-179	42	17	2021	2021	NUM
ijtc-179	42	18	accounting	accounting	NOUN
ijtc-179	42	19	systems	system	NOUN
ijtc-179	42	20	within	within	ADP
ijtc-179	42	21	the	the	DET
ijtc-179	42	22	company	company	NOUN
ijtc-179	42	23	can	can	AUX
ijtc-179	42	24	be	be	AUX
ijtc-179	42	25	classified	classify	VERB
ijtc-179	42	26	into	into	ADP
ijtc-179	42	27	2	2	NUM
ijtc-179	42	28	(	(	PUNCT
ijtc-179	42	29	two	two	NUM
ijtc-179	42	30	)	)	PUNCT
ijtc-179	42	31	subsystems	subsystem	NOUN
ijtc-179	42	32	,	,	PUNCT
ijtc-179	42	33	namely	namely	ADV
ijtc-179	42	34	financial	financial	ADJ
ijtc-179	42	35	accounting	accounting	NOUN
ijtc-179	42	36	information	information	NOUN
ijtc-179	42	37	system	system	NOUN
ijtc-179	42	38	and	and	CCONJ
ijtc-179	42	39	management	management	NOUN
ijtc-179	42	40	accounting	accounting	NOUN
ijtc-179	42	41	system	system	NOUN
ijtc-179	42	42	(	(	PUNCT
ijtc-179	42	43	bockholdt	bockholdt	ADJ
ijtc-179	42	44	,	,	PUNCT
ijtc-179	42	45	1999	1999	NUM
ijtc-179	42	46	)	)	PUNCT
ijtc-179	42	47	.	.	PUNCT
ijtc-179	43	1	the	the	DET
ijtc-179	43	2	financial	financial	ADJ
ijtc-179	43	3	accounting	accounting	NOUN
ijtc-179	43	4	system	system	NOUN
ijtc-179	43	5	is	be	AUX
ijtc-179	43	6	intended	intend	VERB
ijtc-179	43	7	for	for	ADP
ijtc-179	43	8	external	external	ADJ
ijtc-179	43	9	corporate	corporate	ADJ
ijtc-179	43	10	users	user	NOUN
ijtc-179	43	11	(	(	PUNCT
ijtc-179	43	12	kieso	kieso	NOUN
ijtc-179	43	13	,	,	PUNCT
ijtc-179	43	14	et.al	et.al	PROPN
ijtc-179	43	15	,	,	PUNCT
ijtc-179	43	16	20118	20118	NUM
ijtc-179	43	17	:	:	PUNCT
ijtc-179	44	1	hertati	hertati	NOUN
ijtc-179	44	2	,	,	PUNCT
ijtc-179	44	3	sumantri	sumantri	NOUN
ijtc-179	44	4	,	,	PUNCT
ijtc-179	44	5	20016	20016	NUM
ijtc-179	44	6	)	)	PUNCT
ijtc-179	44	7	while	while	SCONJ
ijtc-179	44	8	the	the	DET
ijtc-179	44	9	management	management	NOUN
ijtc-179	44	10	accounting	accounting	NOUN
ijtc-179	44	11	system	system	NOUN
ijtc-179	44	12	is	be	AUX
ijtc-179	44	13	for	for	ADP
ijtc-179	44	14	internal	internal	ADJ
ijtc-179	44	15	corporate	corporate	ADJ
ijtc-179	44	16	users	user	NOUN
ijtc-179	44	17	,	,	PUNCT
ijtc-179	44	18	such	such	ADJ
ijtc-179	44	19	as	as	ADP
ijtc-179	44	20	managers	manager	NOUN
ijtc-179	44	21	,	,	PUNCT
ijtc-179	44	22	executives	executive	NOUN
ijtc-179	44	23	,	,	PUNCT
ijtc-179	44	24	and	and	CCONJ
ijtc-179	44	25	employees	employee	NOUN
ijtc-179	44	26	in	in	ADP
ijtc-179	44	27	decision	decision	NOUN
ijtc-179	44	28	making	making	NOUN
ijtc-179	44	29	(	(	PUNCT
ijtc-179	44	30	hansen	hansen	PROPN
ijtc-179	44	31	&	&	CCONJ
ijtc-179	44	32	mowen	mowen	PROPN
ijtc-179	44	33	,	,	PUNCT
ijtc-179	44	34	2007	2007	NUM
ijtc-179	44	35	)	)	PUNCT
ijtc-179	44	36	.	.	PUNCT
ijtc-179	45	1	hoq	hoq	AUX
ijtc-179	45	2	(	(	PUNCT
ijtc-179	45	3	2005	2005	NUM
ijtc-179	45	4	)	)	PUNCT
ijtc-179	45	5	states	state	VERB
ijtc-179	45	6	that	that	SCONJ
ijtc-179	45	7	a	a	DET
ijtc-179	45	8	management	management	NOUN
ijtc-179	45	9	accounting	accounting	NOUN
ijtc-179	45	10	system	system	NOUN
ijtc-179	45	11	provides	provide	VERB
ijtc-179	45	12	relevant	relevant	ADJ
ijtc-179	45	13	high	high	ADJ
ijtc-179	45	14	-	-	PUNCT
ijtc-179	45	15	quality	quality	NOUN
ijtc-179	45	16	information	information	NOUN
ijtc-179	45	17	to	to	ADP
ijtc-179	45	18	managers	manager	NOUN
ijtc-179	45	19	to	to	PART
ijtc-179	45	20	make	make	VERB
ijtc-179	45	21	effective	effective	ADJ
ijtc-179	45	22	decisions	decision	NOUN
ijtc-179	45	23	to	to	PART
ijtc-179	45	24	achieve	achieve	VERB
ijtc-179	45	25	organizational	organizational	ADJ
ijtc-179	45	26	goals	goal	NOUN
ijtc-179	45	27	or	or	CCONJ
ijtc-179	45	28	objectives	objective	NOUN
ijtc-179	45	29	.	.	PUNCT
ijtc-179	46	1	a	a	DET
ijtc-179	46	2	quality	quality	NOUN
ijtc-179	46	3	management	management	NOUN
ijtc-179	46	4	accounting	accounting	NOUN
ijtc-179	46	5	system	system	NOUN
ijtc-179	46	6	has	have	VERB
ijtc-179	46	7	characteristics	characteristic	NOUN
ijtc-179	46	8	,	,	PUNCT
ijtc-179	46	9	integrated	integrated	ADJ
ijtc-179	46	10	,	,	PUNCT
ijtc-179	46	11	flexible	flexible	ADJ
ijtc-179	46	12	,	,	PUNCT
ijtc-179	46	13	accessibility	accessibility	NOUN
ijtc-179	46	14	,	,	PUNCT
ijtc-179	46	15	normalization	normalization	NOUN
ijtc-179	46	16	,	,	PUNCT
ijtc-179	46	17	richness	richness	NOUN
ijtc-179	46	18	media	medium	NOUN
ijtc-179	46	19	(	(	PUNCT
ijtc-179	46	20	heidmann	heidmann	NOUN
ijtc-179	46	21	,	,	PUNCT
ijtc-179	46	22	2008	2008	NUM
ijtc-179	46	23	)	)	PUNCT
ijtc-179	46	24	.	.	PUNCT
ijtc-179	47	1	a	a	DET
ijtc-179	47	2	quality	quality	NOUN
ijtc-179	47	3	management	management	NOUN
ijtc-179	47	4	accounting	accounting	NOUN
ijtc-179	47	5	system	system	NOUN
ijtc-179	47	6	produces	produce	VERB
ijtc-179	47	7	quality	quality	NOUN
ijtc-179	47	8	management	management	NOUN
ijtc-179	47	9	accounting	accounting	NOUN
ijtc-179	47	10	information	information	NOUN
ijtc-179	47	11	processing	processing	NOUN
ijtc-179	47	12	(	(	PUNCT
ijtc-179	47	13	heidmann	heidmann	NOUN
ijtc-179	47	14	,	,	PUNCT
ijtc-179	47	15	2008	2008	NUM
ijtc-179	47	16	:	:	PUNCT
ijtc-179	47	17	syafarudin	syafarudin	PROPN
ijtc-179	47	18	&	&	CCONJ
ijtc-179	47	19	herati	herati	PROPN
ijtc-179	47	20	,	,	PUNCT
ijtc-179	47	21	2018	2018	NUM
ijtc-179	47	22	)	)	PUNCT
ijtc-179	47	23	.	.	PUNCT
ijtc-179	48	1	quality	quality	NOUN
ijtc-179	48	2	management	management	NOUN
ijtc-179	48	3	accounting	accounting	NOUN
ijtc-179	48	4	information	information	NOUN
ijtc-179	48	5	has	have	VERB
ijtc-179	48	6	4	4	NUM
ijtc-179	48	7	(	(	PUNCT
ijtc-179	48	8	four	four	NUM
ijtc-179	48	9	)	)	PUNCT
ijtc-179	48	10	characteristics	characteristic	NOUN
ijtc-179	48	11	,	,	PUNCT
ijtc-179	48	12	relevance	relevance	NOUN
ijtc-179	48	13	,	,	PUNCT
ijtc-179	48	14	timeliness	timeliness	NOUN
ijtc-179	48	15	,	,	PUNCT
ijtc-179	48	16	accuracy	accuracy	NOUN
ijtc-179	48	17	,	,	PUNCT
ijtc-179	48	18	completeness	completeness	NOUN
ijtc-179	48	19	,	,	PUNCT
ijtc-179	48	20	summarization	summarization	NOUN
ijtc-179	48	21	(	(	PUNCT
ijtc-179	48	22	hall	hall	NOUN
ijtc-179	48	23	2011	2011	NUM
ijtc-179	48	24	)	)	PUNCT
ijtc-179	48	25	.	.	PUNCT
ijtc-179	49	1	the	the	DET
ijtc-179	49	2	phenomenon	phenomenon	NOUN
ijtc-179	49	3	states	state	VERB
ijtc-179	49	4	that	that	SCONJ
ijtc-179	49	5	many	many	ADJ
ijtc-179	49	6	management	management	NOUN
ijtc-179	49	7	accounting	accounting	NOUN
ijtc-179	49	8	systems	system	NOUN
ijtc-179	49	9	are	be	AUX
ijtc-179	49	10	not	not	PART
ijtc-179	49	11	integrated	integrate	VERB
ijtc-179	49	12	.	.	PUNCT
ijtc-179	50	1	as	as	SCONJ
ijtc-179	50	2	stated	state	VERB
ijtc-179	50	3	by	by	ADP
ijtc-179	50	4	satria	satria	PROPN
ijtc-179	50	5	(	(	PUNCT
ijtc-179	50	6	2020	2020	NUM
ijtc-179	50	7	)	)	PUNCT
ijtc-179	50	8	,	,	PUNCT
ijtc-179	50	9	there	there	PRON
ijtc-179	50	10	are	be	VERB
ijtc-179	50	11	still	still	ADV
ijtc-179	50	12	many	many	ADJ
ijtc-179	50	13	teaching	teaching	NOUN
ijtc-179	50	14	staff	staff	NOUN
ijtc-179	50	15	who	who	PRON
ijtc-179	50	16	are	be	AUX
ijtc-179	50	17	categorized	categorize	VERB
ijtc-179	50	18	as	as	ADP
ijtc-179	50	19	weak	weak	ADJ
ijtc-179	50	20	economies	economy	NOUN
ijtc-179	50	21	because	because	SCONJ
ijtc-179	50	22	they	they	PRON
ijtc-179	50	23	are	be	AUX
ijtc-179	50	24	paid	pay	VERB
ijtc-179	50	25	cheaply	cheaply	ADV
ijtc-179	50	26	and	and	CCONJ
ijtc-179	50	27	are	be	AUX
ijtc-179	50	28	below	below	ADP
ijtc-179	50	29	the	the	DET
ijtc-179	50	30	minimum	minimum	ADJ
ijtc-179	50	31	necessities	necessity	NOUN
ijtc-179	50	32	of	of	ADP
ijtc-179	50	33	life	life	NOUN
ijtc-179	50	34	and	and	CCONJ
ijtc-179	50	35	social	social	ADJ
ijtc-179	50	36	welfare	welfare	NOUN
ijtc-179	50	37	security	security	NOUN
ijtc-179	50	38	.	.	PUNCT
ijtc-179	51	1	this	this	DET
ijtc-179	51	2	gap	gap	NOUN
ijtc-179	51	3	will	will	AUX
ijtc-179	51	4	be	be	AUX
ijtc-179	51	5	felt	feel	VERB
ijtc-179	51	6	between	between	ADP
ijtc-179	51	7	lecturers	lecturer	NOUN
ijtc-179	51	8	who	who	PRON
ijtc-179	51	9	are	be	AUX
ijtc-179	51	10	civil	civil	ADJ
ijtc-179	51	11	servants	servant	NOUN
ijtc-179	51	12	and	and	CCONJ
ijtc-179	51	13	serve	serve	VERB
ijtc-179	51	14	on	on	ADP
ijtc-179	51	15	state	state	NOUN
ijtc-179	51	16	campuses	campus	NOUN
ijtc-179	51	17	compared	compare	VERB
ijtc-179	51	18	to	to	ADP
ijtc-179	51	19	lecturers	lecturer	NOUN
ijtc-179	51	20	on	on	ADP
ijtc-179	51	21	private	private	ADJ
ijtc-179	51	22	campuses	campus	NOUN
ijtc-179	51	23	,	,	PUNCT
ijtc-179	51	24	especially	especially	ADV
ijtc-179	51	25	in	in	ADP
ijtc-179	51	26	the	the	DET
ijtc-179	51	27	current	current	ADJ
ijtc-179	51	28	large	large	ADJ
ijtc-179	51	29	-	-	PUNCT
ijtc-179	51	30	scale	scale	NOUN
ijtc-179	51	31	social	social	ADJ
ijtc-179	51	32	restrictions	restriction	NOUN
ijtc-179	51	33	(	(	PUNCT
ijtc-179	51	34	psbb	psbb	NOUN
ijtc-179	51	35	)	)	PUNCT
ijtc-179	51	36	.	.	PUNCT
ijtc-179	52	1	the	the	DET
ijtc-179	52	2	salary	salary	NOUN
ijtc-179	52	3	of	of	ADP
ijtc-179	52	4	a	a	DET
ijtc-179	52	5	permanent	permanent	ADJ
ijtc-179	52	6	lecturer	lecturer	NOUN
ijtc-179	52	7	at	at	ADP
ijtc-179	52	8	the	the	DET
ijtc-179	52	9	indonesian	indonesian	PROPN
ijtc-179	52	10	institute	institute	PROPN
ijtc-179	52	11	of	of	ADP
ijtc-179	52	12	health	health	PROPN
ijtc-179	52	13	,	,	PUNCT
ijtc-179	52	14	a	a	DET
ijtc-179	52	15	private	private	ADJ
ijtc-179	52	16	university	university	NOUN
ijtc-179	52	17	in	in	ADP
ijtc-179	52	18	jakarta	jakarta	PROPN
ijtc-179	52	19	,	,	PUNCT
ijtc-179	52	20	is	be	AUX
ijtc-179	52	21	modest	modest	ADJ
ijtc-179	52	22	and	and	CCONJ
ijtc-179	52	23	receives	receive	VERB
ijtc-179	52	24	a	a	DET
ijtc-179	52	25	salary	salary	NOUN
ijtc-179	52	26	below	below	ADP
ijtc-179	52	27	the	the	DET
ijtc-179	52	28	minimum	minimum	NOUN
ijtc-179	52	29	wage	wage	NOUN
ijtc-179	52	30	standard	standard	NOUN
ijtc-179	52	31	.	.	PUNCT
ijtc-179	53	1	the	the	DET
ijtc-179	53	2	nominal	nominal	ADJ
ijtc-179	53	3	wages	wage	NOUN
ijtc-179	53	4	that	that	PRON
ijtc-179	53	5	have	have	AUX
ijtc-179	53	6	been	be	AUX
ijtc-179	53	7	set	set	VERB
ijtc-179	53	8	by	by	ADP
ijtc-179	53	9	the	the	DET
ijtc-179	53	10	province	province	NOUN
ijtc-179	53	11	of	of	ADP
ijtc-179	53	12	the	the	DET
ijtc-179	53	13	special	special	ADJ
ijtc-179	53	14	capital	capital	NOUN
ijtc-179	53	15	region	region	NOUN
ijtc-179	53	16	of	of	ADP
ijtc-179	53	17	jakarta	jakarta	PROPN
ijtc-179	53	18	in	in	ADP
ijtc-179	53	19	2020	2020	NUM
ijtc-179	53	20	are	be	AUX
ijtc-179	53	21	below	below	ADP
ijtc-179	53	22	the	the	DET
ijtc-179	53	23	provincial	provincial	ADJ
ijtc-179	53	24	minimum	minimum	NOUN
ijtc-179	53	25	wage	wage	NOUN
ijtc-179	53	26	(	(	PUNCT
ijtc-179	53	27	ump	ump	NOUN
ijtc-179	53	28	)	)	PUNCT
ijtc-179	53	29	of	of	ADP
ijtc-179	53	30	idr	idr	PROPN
ijtc-179	53	31	4,276,349.906	4,276,349.906	NUM
ijtc-179	53	32	per	per	ADP
ijtc-179	53	33	month	month	NOUN
ijtc-179	53	34	.	.	PUNCT
ijtc-179	54	1	in	in	ADP
ijtc-179	54	2	addition	addition	NOUN
ijtc-179	54	3	to	to	ADP
ijtc-179	54	4	receiving	receive	VERB
ijtc-179	54	5	low	low	ADJ
ijtc-179	54	6	salaries	salary	NOUN
ijtc-179	54	7	,	,	PUNCT
ijtc-179	54	8	payments	payment	NOUN
ijtc-179	54	9	are	be	AUX
ijtc-179	54	10	always	always	ADV
ijtc-179	54	11	late	late	ADJ
ijtc-179	54	12	,	,	PUNCT
ijtc-179	54	13	sometimes	sometimes	ADV
ijtc-179	54	14	past	past	ADP
ijtc-179	54	15	a	a	DET
ijtc-179	54	16	month	month	NOUN
ijtc-179	54	17	.	.	PUNCT
ijtc-179	55	1	entering	enter	VERB
ijtc-179	55	2	2020	2020	NUM
ijtc-179	55	3	,	,	PUNCT
ijtc-179	55	4	the	the	DET
ijtc-179	55	5	campus	campus	NOUN
ijtc-179	55	6	,	,	PUNCT
ijtc-179	55	7	in	in	ADP
ijtc-179	55	8	this	this	DET
ijtc-179	55	9	case	case	NOUN
ijtc-179	55	10	,	,	PUNCT
ijtc-179	55	11	the	the	DET
ijtc-179	55	12	nusa	nusa	PROPN
ijtc-179	55	13	bhakti	bhakti	PROPN
ijtc-179	55	14	husada	husada	PROPN
ijtc-179	55	15	foundation	foundation	PROPN
ijtc-179	55	16	,	,	PUNCT
ijtc-179	55	17	has	have	AUX
ijtc-179	55	18	never	never	ADV
ijtc-179	55	19	paid	pay	VERB
ijtc-179	55	20	all	all	DET
ijtc-179	55	21	employees	employee	NOUN
ijtc-179	55	22	.	.	PUNCT
ijtc-179	56	1	then	then	ADV
ijtc-179	56	2	zakiyudin	zakiyudin	PROPN
ijtc-179	56	3	(	(	PUNCT
ijtc-179	56	4	2020	2020	NUM
ijtc-179	56	5	)	)	PUNCT
ijtc-179	56	6	stated	state	VERB
ijtc-179	56	7	that	that	SCONJ
ijtc-179	56	8	the	the	DET
ijtc-179	56	9	fate	fate	NOUN
ijtc-179	56	10	of	of	ADP
ijtc-179	56	11	pts	pt	NOUN
ijtc-179	56	12	lecturers	lecturer	NOUN
ijtc-179	56	13	,	,	PUNCT
ijtc-179	56	14	which	which	PRON
ijtc-179	56	15	was	be	AUX
ijtc-179	56	16	already	already	ADV
ijtc-179	56	17	difficult	difficult	ADJ
ijtc-179	56	18	before	before	ADP
ijtc-179	56	19	the	the	DET
ijtc-179	56	20	covid-19	covid-19	PROPN
ijtc-179	56	21	incident	incident	NOUN
ijtc-179	56	22	,	,	PUNCT
ijtc-179	56	23	became	become	VERB
ijtc-179	56	24	increasingly	increasingly	ADV
ijtc-179	56	25	difficult	difficult	ADJ
ijtc-179	56	26	because	because	SCONJ
ijtc-179	56	27	of	of	ADP
ijtc-179	56	28	the	the	DET
ijtc-179	56	29	impact	impact	NOUN
ijtc-179	56	30	of	of	ADP
ijtc-179	56	31	this	this	DET
ijtc-179	56	32	pandemic	pandemic	NOUN
ijtc-179	56	33	.	.	PUNCT
ijtc-179	57	1	that	that	PRON
ijtc-179	57	2	is	be	AUX
ijtc-179	57	3	especially	especially	ADV
ijtc-179	57	4	true	true	ADJ
ijtc-179	57	5	in	in	ADP
ijtc-179	57	6	the	the	DET
ijtc-179	57	7	payroll	payroll	NOUN
ijtc-179	57	8	area	area	NOUN
ijtc-179	57	9	.	.	PUNCT
ijtc-179	58	1	currently	currently	ADV
ijtc-179	58	2	,	,	PUNCT
ijtc-179	58	3	according	accord	VERB
ijtc-179	58	4	to	to	ADP
ijtc-179	58	5	zaki	zaki	NOUN
ijtc-179	58	6	,	,	PUNCT
ijtc-179	58	7	many	many	ADJ
ijtc-179	58	8	lecturers	lecturer	NOUN
ijtc-179	58	9	at	at	ADP
ijtc-179	58	10	private	private	ADJ
ijtc-179	58	11	universities	university	NOUN
ijtc-179	58	12	are	be	AUX
ijtc-179	58	13	only	only	ADV
ijtc-179	58	14	paid	pay	VERB
ijtc-179	58	15	rp	rp	NOUN
ijtc-179	58	16	.	.	PROPN
ijtc-179	59	1	300	300	NUM
ijtc-179	59	2	thousand	thousand	NUM
ijtc-179	59	3	per	per	ADP
ijtc-179	59	4	month	month	NOUN
ijtc-179	59	5	,	,	PUNCT
ijtc-179	59	6	and	and	CCONJ
ijtc-179	59	7	some	some	PRON
ijtc-179	59	8	are	be	AUX
ijtc-179	59	9	only	only	ADV
ijtc-179	59	10	rp	rp	NOUN
ijtc-179	59	11	.	.	PROPN
ijtc-179	60	1	250	250	NUM
ijtc-179	60	2	thousand	thousand	NUM
ijtc-179	60	3	.	.	PUNCT
ijtc-179	61	1	during	during	ADP
ijtc-179	61	2	a	a	DET
ijtc-179	61	3	covid-19	covid-19	PROPN
ijtc-179	61	4	situation	situation	NOUN
ijtc-179	61	5	like	like	ADP
ijtc-179	61	6	this	this	PRON
ijtc-179	61	7	,	,	PUNCT
ijtc-179	61	8	the	the	DET
ijtc-179	61	9	condition	condition	NOUN
ijtc-179	61	10	is	be	AUX
ijtc-179	61	11	getting	get	VERB
ijtc-179	61	12	worse	bad	ADJ
ijtc-179	61	13	because	because	SCONJ
ijtc-179	61	14	many	many	ADJ
ijtc-179	61	15	private	private	ADJ
ijtc-179	61	16	universities	university	NOUN
ijtc-179	61	17	are	be	AUX
ijtc-179	61	18	unable	unable	ADJ
ijtc-179	61	19	to	to	PART
ijtc-179	61	20	pay	pay	VERB
ijtc-179	61	21	their	their	PRON
ijtc-179	61	22	salaries	salary	NOUN
ijtc-179	61	23	.	.	PUNCT
ijtc-179	62	1	for	for	ADP
ijtc-179	62	2	this	this	DET
ijtc-179	62	3	reason	reason	NOUN
ijtc-179	62	4	,	,	PUNCT
ijtc-179	62	5	the	the	DET
ijtc-179	62	6	lecturer	lecturer	NOUN
ijtc-179	62	7	hopes	hope	VERB
ijtc-179	62	8	that	that	SCONJ
ijtc-179	62	9	the	the	DET
ijtc-179	62	10	government	government	NOUN
ijtc-179	62	11	will	will	AUX
ijtc-179	62	12	have	have	VERB
ijtc-179	62	13	more	more	ADJ
ijtc-179	62	14	role	role	NOUN
ijtc-179	62	15	,	,	PUNCT
ijtc-179	62	16	especially	especially	ADV
ijtc-179	62	17	the	the	DET
ijtc-179	62	18	ministry	ministry	PROPN
ijtc-179	62	19	of	of	ADP
ijtc-179	62	20	education	education	PROPN
ijtc-179	62	21	and	and	CCONJ
ijtc-179	62	22	culture	culture	NOUN
ijtc-179	62	23	(	(	PUNCT
ijtc-179	62	24	kemendikbud	kemendikbud	PROPN
ijtc-179	62	25	)	)	PUNCT
ijtc-179	62	26	to	to	PART
ijtc-179	62	27	pay	pay	VERB
ijtc-179	62	28	more	more	ADJ
ijtc-179	62	29	attention	attention	NOUN
ijtc-179	62	30	to	to	ADP
ijtc-179	62	31	the	the	DET
ijtc-179	62	32	fate	fate	NOUN
ijtc-179	62	33	of	of	ADP
ijtc-179	62	34	the	the	DET
ijtc-179	62	35	lecturers	lecturer	NOUN
ijtc-179	62	36	at	at	ADP
ijtc-179	62	37	pts	pt	NOUN
ijtc-179	62	38	.	.	PUNCT
ijtc-179	63	1	the	the	DET
ijtc-179	63	2	government	government	NOUN
ijtc-179	63	3	,	,	PUNCT
ijtc-179	63	4	especially	especially	ADV
ijtc-179	63	5	the	the	DET
ijtc-179	63	6	ministry	ministry	PROPN
ijtc-179	63	7	of	of	ADP
ijtc-179	63	8	education	education	PROPN
ijtc-179	63	9	and	and	CCONJ
ijtc-179	63	10	culture	culture	NOUN
ijtc-179	63	11	must	must	AUX
ijtc-179	63	12	participate	participate	VERB
ijtc-179	63	13	to	to	PART
ijtc-179	63	14	find	find	VERB
ijtc-179	63	15	the	the	DET
ijtc-179	63	16	right	right	ADJ
ijtc-179	63	17	solution	solution	NOUN
ijtc-179	63	18	so	so	SCONJ
ijtc-179	63	19	that	that	SCONJ
ijtc-179	63	20	the	the	DET
ijtc-179	63	21	lecturers	lecturer	NOUN
ijtc-179	63	22	'	'	PART
ijtc-179	63	23	income	income	NOUN
ijtc-179	63	24	is	be	AUX
ijtc-179	63	25	not	not	PART
ijtc-179	63	26	lost	lose	VERB
ijtc-179	63	27	.	.	PUNCT
ijtc-179	64	1	the	the	DET
ijtc-179	64	2	role	role	NOUN
ijtc-179	64	3	of	of	ADP
ijtc-179	64	4	the	the	DET
ijtc-179	64	5	ministry	ministry	PROPN
ijtc-179	64	6	of	of	ADP
ijtc-179	64	7	education	education	NOUN
ijtc-179	64	8	and	and	CCONJ
ijtc-179	64	9	culture	culture	NOUN
ijtc-179	64	10	in	in	ADP
ijtc-179	64	11	pts	pt	NOUN
ijtc-179	64	12	is	be	AUX
ijtc-179	64	13	still	still	ADV
ijtc-179	64	14	very	very	ADV
ijtc-179	64	15	minimal	minimal	ADJ
ijtc-179	64	16	,	,	PUNCT
ijtc-179	64	17	especially	especially	ADV
ijtc-179	64	18	its	its	PRON
ijtc-179	64	19	attention	attention	NOUN
ijtc-179	64	20	to	to	ADP
ijtc-179	64	21	the	the	DET
ijtc-179	64	22	welfare	welfare	NOUN
ijtc-179	64	23	of	of	ADP
ijtc-179	64	24	its	its	PRON
ijtc-179	64	25	lecturers	lecturer	NOUN
ijtc-179	64	26	.	.	PUNCT
ijtc-179	65	1	this	this	PRON
ijtc-179	65	2	can	can	AUX
ijtc-179	65	3	be	be	AUX
ijtc-179	65	4	seen	see	VERB
ijtc-179	65	5	from	from	ADP
ijtc-179	65	6	the	the	DET
ijtc-179	65	7	absence	absence	NOUN
ijtc-179	65	8	of	of	ADP
ijtc-179	65	9	standardization	standardization	NOUN
ijtc-179	65	10	of	of	ADP
ijtc-179	65	11	lecturers	lecturer	NOUN
ijtc-179	65	12	'	'	PART
ijtc-179	65	13	salaries	salary	NOUN
ijtc-179	65	14	at	at	ADP
ijtc-179	65	15	pts	pt	NOUN
ijtc-179	65	16	.	.	PUNCT
ijtc-179	65	17	lecturer	lecturer	NOUN
ijtc-179	65	18	payroll	payroll	NOUN
ijtc-179	65	19	system	system	NOUN
ijtc-179	65	20	in	in	ADP
ijtc-179	65	21	state	state	NOUN
ijtc-179	65	22	universities	university	NOUN
ijtc-179	65	23	(	(	PUNCT
ijtc-179	65	24	ptn	ptn	PROPN
ijtc-179	65	25	)	)	PUNCT
ijtc-179	65	26	.	.	PUNCT
ijtc-179	66	1	the	the	DET
ijtc-179	66	2	management	management	NOUN
ijtc-179	66	3	accounting	accounting	NOUN
ijtc-179	66	4	system	system	NOUN
ijtc-179	66	5	in	in	ADP
ijtc-179	66	6	state	state	NOUN
ijtc-179	66	7	-	-	PUNCT
ijtc-179	66	8	owned	own	VERB
ijtc-179	66	9	enterprises	enterprise	NOUN
ijtc-179	66	10	is	be	AUX
ijtc-179	66	11	not	not	PART
ijtc-179	66	12	qualified	qualified	ADJ
ijtc-179	66	13	because	because	SCONJ
ijtc-179	66	14	the	the	DET
ijtc-179	66	15	management	management	NOUN
ijtc-179	66	16	accounting	accounting	NOUN
ijtc-179	66	17	system	system	NOUN
ijtc-179	66	18	is	be	AUX
ijtc-179	66	19	not	not	PART
ijtc-179	66	20	integrated	integrate	VERB
ijtc-179	66	21	,	,	PUNCT
ijtc-179	66	22	inflexible	inflexible	ADJ
ijtc-179	66	23	,	,	PUNCT
ijtc-179	66	24	inaccessible	inaccessible	ADJ
ijtc-179	66	25	,	,	PUNCT
ijtc-179	66	26	unreliable	unreliable	ADJ
ijtc-179	66	27	so	so	SCONJ
ijtc-179	66	28	that	that	SCONJ
ijtc-179	66	29	it	it	PRON
ijtc-179	66	30	is	be	AUX
ijtc-179	66	31	feared	fear	VERB
ijtc-179	66	32	that	that	SCONJ
ijtc-179	66	33	it	it	PRON
ijtc-179	66	34	is	be	AUX
ijtc-179	66	35	wrong	wrong	ADJ
ijtc-179	66	36	in	in	ADP
ijtc-179	66	37	decision	decision	NOUN
ijtc-179	66	38	making	make	VERB
ijtc-179	66	39	and	and	CCONJ
ijtc-179	66	40	has	have	VERB
ijtc-179	66	41	an	an	DET
ijtc-179	66	42	impact	impact	NOUN
ijtc-179	66	43	on	on	ADP
ijtc-179	66	44	the	the	DET
ijtc-179	66	45	quality	quality	NOUN
ijtc-179	66	46	of	of	ADP
ijtc-179	66	47	management	management	NOUN
ijtc-179	66	48	accounting	accounting	NOUN
ijtc-179	66	49	information	information	NOUN
ijtc-179	66	50	produced	produce	VERB
ijtc-179	66	51	.	.	PUNCT
ijtc-179	67	1	the	the	DET
ijtc-179	67	2	phenomenon	phenomenon	NOUN
ijtc-179	67	3	of	of	ADP
ijtc-179	67	4	accounting	account	VERB
ijtc-179	67	5	information	information	NOUN
ijtc-179	67	6	in	in	ADP
ijtc-179	67	7	indonesia	indonesia	PROPN
ijtc-179	67	8	has	have	AUX
ijtc-179	67	9	not	not	PART
ijtc-179	67	10	fulfilled	fulfil	VERB
ijtc-179	67	11	the	the	DET
ijtc-179	67	12	characteristics	characteristic	NOUN
ijtc-179	67	13	of	of	ADP
ijtc-179	67	14	accounting	accounting	NOUN
ijtc-179	67	15	information	information	NOUN
ijtc-179	67	16	that	that	PRON
ijtc-179	67	17	function	function	VERB
ijtc-179	67	18	properly	properly	ADV
ijtc-179	67	19	as	as	SCONJ
ijtc-179	67	20	suggested	suggest	VERB
ijtc-179	67	21	by	by	ADP
ijtc-179	67	22	the	the	DET
ijtc-179	67	23	modification	modification	NOUN
ijtc-179	67	24	of	of	ADP
ijtc-179	67	25	production	production	NOUN
ijtc-179	67	26	,	,	PUNCT
ijtc-179	67	27	financial	financial	ADJ
ijtc-179	67	28	control	control	NOUN
ijtc-179	67	29	,	,	PUNCT
ijtc-179	67	30	and	and	CCONJ
ijtc-179	67	31	quality	quality	NOUN
ijtc-179	67	32	management	management	NOUN
ijtc-179	67	33	accounting	accounting	NOUN
ijtc-179	67	34	systems	system	NOUN
ijtc-179	67	35	top	top	ADJ
ijtc-179	67	36	management	management	NOUN
ijtc-179	67	37	support	support	NOUN
ijtc-179	67	38	functions	function	NOUN
ijtc-179	67	39	in	in	ADP
ijtc-179	67	40	higher	high	ADJ
ijtc-179	67	41	education	education	NOUN
ijtc-179	67	42	management	management	NOUN
ijtc-179	67	43	accounting	accounting	NOUN
ijtc-179	67	44	information	information	NOUN
ijtc-179	67	45	systems	system	NOUN
ijtc-179	67	46	hertati	hertati	PROPN
ijtc-179	67	47	,	,	PUNCT
ijtc-179	67	48	et	et	PROPN
ijtc-179	67	49	.	.	PUNCT
ijtc-179	68	1	al	al	PROPN
ijtc-179	68	2	4	4	NUM
ijtc-179	68	3	|	|	ADV
ijtc-179	68	4	ilomata	ilomata	PROPN
ijtc-179	68	5	international	international	ADJ
ijtc-179	68	6	journal	journal	NOUN
ijtc-179	68	7	of	of	ADP
ijtc-179	68	8	tax	tax	PROPN
ijtc-179	68	9	&	&	CCONJ
ijtc-179	68	10	accounting	accounting	PROPN
ijtc-179	68	11	volume	volume	NOUN
ijtc-179	68	12	2	2	NUM
ijtc-179	68	13	issue	issue	NOUN
ijtc-179	68	14	1	1	NUM
ijtc-179	68	15	,	,	PUNCT
ijtc-179	68	16	january	january	PROPN
ijtc-179	68	17	2021	2021	NUM
ijtc-179	68	18	carried	carry	VERB
ijtc-179	68	19	out	out	ADP
ijtc-179	68	20	in	in	ADP
ijtc-179	68	21	brazil	brazil	PROPN
ijtc-179	68	22	.	.	PUNCT
ijtc-179	69	1	modification	modification	NOUN
ijtc-179	69	2	of	of	ADP
ijtc-179	69	3	production	production	NOUN
ijtc-179	69	4	control	control	NOUN
ijtc-179	69	5	,	,	PUNCT
ijtc-179	69	6	financial	financial	ADJ
ijtc-179	69	7	,	,	PUNCT
ijtc-179	69	8	and	and	CCONJ
ijtc-179	69	9	quality	quality	NOUN
ijtc-179	69	10	management	management	NOUN
ijtc-179	69	11	accounting	accounting	NOUN
ijtc-179	69	12	systems	system	NOUN
ijtc-179	69	13	.	.	PUNCT
ijtc-179	70	1	jarvenpaa	jarvenpaa	PROPN
ijtc-179	70	2	&	&	CCONJ
ijtc-179	70	3	ives	ive	NOUN
ijtc-179	70	4	(	(	PUNCT
ijtc-179	70	5	1991	1991	NUM
ijtc-179	70	6	)	)	PUNCT
ijtc-179	70	7	and	and	CCONJ
ijtc-179	70	8	hertati	hertati	NOUN
ijtc-179	70	9	&	&	CCONJ
ijtc-179	70	10	syafarudin	syafarudin	PROPN
ijtc-179	70	11	(	(	PUNCT
ijtc-179	70	12	2019	2019	NUM
ijtc-179	70	13	)	)	PUNCT
ijtc-179	70	14	in	in	ADP
ijtc-179	70	15	their	their	PRON
ijtc-179	70	16	research	research	NOUN
ijtc-179	70	17	revealed	reveal	VERB
ijtc-179	70	18	that	that	SCONJ
ijtc-179	70	19	top	top	ADJ
ijtc-179	70	20	management	management	NOUN
ijtc-179	70	21	support	support	NOUN
ijtc-179	70	22	can	can	AUX
ijtc-179	70	23	be	be	AUX
ijtc-179	70	24	in	in	ADP
ijtc-179	70	25	the	the	DET
ijtc-179	70	26	form	form	NOUN
ijtc-179	70	27	of	of	ADP
ijtc-179	70	28	participation	participation	NOUN
ijtc-179	70	29	and	and	CCONJ
ijtc-179	70	30	involvement	involvement	NOUN
ijtc-179	70	31	of	of	ADP
ijtc-179	70	32	top	top	ADJ
ijtc-179	70	33	management	management	NOUN
ijtc-179	70	34	in	in	ADP
ijtc-179	70	35	the	the	DET
ijtc-179	70	36	development	development	NOUN
ijtc-179	70	37	of	of	ADP
ijtc-179	70	38	accounting	accounting	NOUN
ijtc-179	70	39	information	information	NOUN
ijtc-179	70	40	systems	system	NOUN
ijtc-179	70	41	.	.	PUNCT
ijtc-179	71	1	with	with	ADP
ijtc-179	71	2	the	the	DET
ijtc-179	71	3	participation	participation	NOUN
ijtc-179	71	4	and	and	CCONJ
ijtc-179	71	5	involvement	involvement	NOUN
ijtc-179	71	6	of	of	ADP
ijtc-179	71	7	superiors	superior	NOUN
ijtc-179	71	8	in	in	ADP
ijtc-179	71	9	terms	term	NOUN
ijtc-179	71	10	of	of	ADP
ijtc-179	71	11	project	project	NOUN
ijtc-179	71	12	progress	progress	NOUN
ijtc-179	71	13	and	and	CCONJ
ijtc-179	71	14	providing	provide	VERB
ijtc-179	71	15	the	the	DET
ijtc-179	71	16	necessary	necessary	ADJ
ijtc-179	71	17	resources	resource	NOUN
ijtc-179	71	18	,	,	PUNCT
ijtc-179	71	19	it	it	PRON
ijtc-179	71	20	will	will	AUX
ijtc-179	71	21	be	be	AUX
ijtc-179	71	22	able	able	ADJ
ijtc-179	71	23	to	to	PART
ijtc-179	71	24	determine	determine	VERB
ijtc-179	71	25	the	the	DET
ijtc-179	71	26	successful	successful	ADJ
ijtc-179	71	27	implementation	implementation	NOUN
ijtc-179	71	28	of	of	ADP
ijtc-179	71	29	the	the	DET
ijtc-179	71	30	functions	function	NOUN
ijtc-179	71	31	of	of	ADP
ijtc-179	71	32	a	a	DET
ijtc-179	71	33	system	system	NOUN
ijtc-179	71	34	.	.	PUNCT
ijtc-179	72	1	if	if	SCONJ
ijtc-179	72	2	an	an	DET
ijtc-179	72	3	organization	organization	NOUN
ijtc-179	72	4	implementing	implement	VERB
ijtc-179	72	5	the	the	DET
ijtc-179	72	6	system	system	NOUN
ijtc-179	72	7	,	,	PUNCT
ijtc-179	72	8	the	the	DET
ijtc-179	72	9	absence	absence	NOUN
ijtc-179	72	10	of	of	ADP
ijtc-179	72	11	top	top	ADJ
ijtc-179	72	12	management	management	NOUN
ijtc-179	72	13	support	support	NOUN
ijtc-179	72	14	,	,	PUNCT
ijtc-179	72	15	this	this	DET
ijtc-179	72	16	goal	goal	NOUN
ijtc-179	72	17	will	will	AUX
ijtc-179	72	18	not	not	PART
ijtc-179	72	19	be	be	AUX
ijtc-179	72	20	achieved	achieve	VERB
ijtc-179	72	21	.	.	PUNCT
ijtc-179	73	1	agree	agree	VERB
ijtc-179	73	2	with	with	ADP
ijtc-179	73	3	masrek	masrek	PROPN
ijtc-179	73	4	et	et	PROPN
ijtc-179	73	5	al	al	PROPN
ijtc-179	73	6	.	.	PROPN
ijtc-179	74	1	(	(	PUNCT
ijtc-179	74	2	2009	2009	NUM
ijtc-179	74	3	)	)	PUNCT
ijtc-179	74	4	in	in	ADP
ijtc-179	74	5	their	their	PRON
ijtc-179	74	6	research	research	NOUN
ijtc-179	74	7	that	that	SCONJ
ijtc-179	74	8	top	top	ADJ
ijtc-179	74	9	management	management	NOUN
ijtc-179	74	10	support	support	NOUN
ijtc-179	74	11	can	can	AUX
ijtc-179	74	12	be	be	AUX
ijtc-179	74	13	in	in	ADP
ijtc-179	74	14	the	the	DET
ijtc-179	74	15	form	form	NOUN
ijtc-179	74	16	of	of	ADP
ijtc-179	74	17	providing	provide	VERB
ijtc-179	74	18	the	the	DET
ijtc-179	74	19	resources	resource	NOUN
ijtc-179	74	20	needed	need	VERB
ijtc-179	74	21	in	in	ADP
ijtc-179	74	22	developing	develop	VERB
ijtc-179	74	23	information	information	NOUN
ijtc-179	74	24	systems	system	NOUN
ijtc-179	74	25	in	in	ADP
ijtc-179	74	26	the	the	DET
ijtc-179	74	27	form	form	NOUN
ijtc-179	74	28	of	of	ADP
ijtc-179	74	29	time	time	NOUN
ijtc-179	74	30	,	,	PUNCT
ijtc-179	74	31	location	location	NOUN
ijtc-179	74	32	,	,	PUNCT
ijtc-179	74	33	infrastructure	infrastructure	NOUN
ijtc-179	74	34	,	,	PUNCT
ijtc-179	74	35	and	and	CCONJ
ijtc-179	74	36	human	human	ADJ
ijtc-179	74	37	resources	resource	NOUN
ijtc-179	74	38	.	.	PUNCT
ijtc-179	75	1	it	it	PRON
ijtc-179	75	2	can	can	AUX
ijtc-179	75	3	be	be	AUX
ijtc-179	75	4	seen	see	VERB
ijtc-179	75	5	that	that	SCONJ
ijtc-179	75	6	top	top	ADJ
ijtc-179	75	7	management	management	NOUN
ijtc-179	75	8	supports	support	VERB
ijtc-179	75	9	the	the	DET
ijtc-179	75	10	use	use	NOUN
ijtc-179	75	11	of	of	ADP
ijtc-179	75	12	information	information	NOUN
ijtc-179	75	13	systems	system	NOUN
ijtc-179	75	14	as	as	ADP
ijtc-179	75	15	a	a	DET
ijtc-179	75	16	means	means	NOUN
ijtc-179	75	17	of	of	ADP
ijtc-179	75	18	alignment	alignment	NOUN
ijtc-179	75	19	.	.	PUNCT
ijtc-179	76	1	the	the	DET
ijtc-179	76	2	development	development	NOUN
ijtc-179	76	3	of	of	ADP
ijtc-179	76	4	information	information	NOUN
ijtc-179	76	5	systems	system	NOUN
ijtc-179	76	6	in	in	ADP
ijtc-179	76	7	many	many	ADJ
ijtc-179	76	8	literature	literature	NOUN
ijtc-179	76	9	studies	study	NOUN
ijtc-179	76	10	is	be	AUX
ijtc-179	76	11	inseparable	inseparable	ADJ
ijtc-179	76	12	from	from	ADP
ijtc-179	76	13	top	top	ADJ
ijtc-179	76	14	management	management	NOUN
ijtc-179	76	15	support	support	NOUN
ijtc-179	76	16	in	in	ADP
ijtc-179	76	17	the	the	DET
ijtc-179	76	18	form	form	NOUN
ijtc-179	76	19	of	of	ADP
ijtc-179	76	20	providing	provide	VERB
ijtc-179	76	21	direction	direction	NOUN
ijtc-179	76	22	,	,	PUNCT
ijtc-179	76	23	authority	authority	NOUN
ijtc-179	76	24	,	,	PUNCT
ijtc-179	76	25	and	and	CCONJ
ijtc-179	76	26	provision	provision	NOUN
ijtc-179	76	27	of	of	ADP
ijtc-179	76	28	resources	resource	NOUN
ijtc-179	76	29	.	.	PUNCT
ijtc-179	77	1	in	in	ADP
ijtc-179	77	2	his	his	PRON
ijtc-179	77	3	research	research	NOUN
ijtc-179	77	4	,	,	PUNCT
ijtc-179	77	5	it	it	PRON
ijtc-179	77	6	is	be	AUX
ijtc-179	77	7	concluded	conclude	VERB
ijtc-179	77	8	that	that	SCONJ
ijtc-179	77	9	the	the	DET
ijtc-179	77	10	more	more	ADV
ijtc-179	77	11	optimal	optimal	ADJ
ijtc-179	77	12	top	top	ADJ
ijtc-179	77	13	management	management	NOUN
ijtc-179	77	14	support	support	NOUN
ijtc-179	77	15	is	be	AUX
ijtc-179	77	16	given	give	VERB
ijtc-179	77	17	,	,	PUNCT
ijtc-179	77	18	the	the	PRON
ijtc-179	77	19	higher	high	ADJ
ijtc-179	77	20	the	the	DET
ijtc-179	77	21	success	success	NOUN
ijtc-179	77	22	of	of	ADP
ijtc-179	77	23	the	the	DET
ijtc-179	77	24	information	information	NOUN
ijtc-179	77	25	system	system	NOUN
ijtc-179	77	26	will	will	AUX
ijtc-179	77	27	be	be	AUX
ijtc-179	77	28	(	(	PUNCT
ijtc-179	77	29	ifinedo	ifinedo	PROPN
ijtc-179	77	30	,	,	PUNCT
ijtc-179	77	31	2008	2008	NUM
ijtc-179	77	32	)	)	PUNCT
ijtc-179	77	33	.	.	PUNCT
ijtc-179	78	1	furthermore	furthermore	ADV
ijtc-179	78	2	,	,	PUNCT
ijtc-179	78	3	daoud	daoud	PROPN
ijtc-179	78	4	&	&	CCONJ
ijtc-179	78	5	triki	triki	PROPN
ijtc-179	78	6	(	(	PUNCT
ijtc-179	78	7	2013	2013	NUM
ijtc-179	78	8	)	)	PUNCT
ijtc-179	78	9	and	and	CCONJ
ijtc-179	78	10	(	(	PUNCT
ijtc-179	78	11	hertati	hertati	NOUN
ijtc-179	78	12	,	,	PUNCT
ijtc-179	78	13	et	et	PROPN
ijtc-179	78	14	al	al	PROPN
ijtc-179	78	15	,	,	PUNCT
ijtc-179	78	16	2020	2020	NUM
ijtc-179	78	17	)	)	PUNCT
ijtc-179	78	18	concluded	conclude	VERB
ijtc-179	78	19	that	that	SCONJ
ijtc-179	78	20	top	top	ADJ
ijtc-179	78	21	management	management	NOUN
ijtc-179	78	22	involvement	involvement	NOUN
ijtc-179	78	23	and	and	CCONJ
ijtc-179	78	24	expertise	expertise	NOUN
ijtc-179	78	25	affect	affect	VERB
ijtc-179	78	26	the	the	DET
ijtc-179	78	27	accounting	accounting	NOUN
ijtc-179	78	28	information	information	NOUN
ijtc-179	78	29	system	system	NOUN
ijtc-179	78	30	(	(	PUNCT
ijtc-179	78	31	the	the	DET
ijtc-179	78	32	result	result	NOUN
ijtc-179	78	33	indicates	indicate	VERB
ijtc-179	78	34	that	that	SCONJ
ijtc-179	78	35	top	top	ADJ
ijtc-179	78	36	management	management	NOUN
ijtc-179	78	37	involvement	involvement	NOUN
ijtc-179	78	38	and	and	CCONJ
ijtc-179	78	39	external	external	ADJ
ijtc-179	78	40	expertise	expertise	NOUN
ijtc-179	78	41	have	have	VERB
ijtc-179	78	42	an	an	DET
ijtc-179	78	43	impact	impact	NOUN
ijtc-179	78	44	on	on	ADP
ijtc-179	78	45	the	the	DET
ijtc-179	78	46	mais	mais	X
ijtc-179	78	47	)	)	PUNCT
ijtc-179	78	48	.	.	PUNCT
ijtc-179	79	1	hertati	hertati	PROPN
ijtc-179	79	2	et	et	PROPN
ijtc-179	79	3	al	al	PROPN
ijtc-179	79	4	.	.	PROPN
ijtc-179	80	1	(	(	PUNCT
ijtc-179	80	2	2019	2019	NUM
ijtc-179	80	3	)	)	PUNCT
ijtc-179	80	4	in	in	ADP
ijtc-179	80	5	their	their	PRON
ijtc-179	80	6	research	research	NOUN
ijtc-179	80	7	concluded	conclude	VERB
ijtc-179	80	8	that	that	SCONJ
ijtc-179	80	9	clarity	clarity	NOUN
ijtc-179	80	10	of	of	ADP
ijtc-179	80	11	business	business	NOUN
ijtc-179	80	12	vision	vision	NOUN
ijtc-179	80	13	and	and	CCONJ
ijtc-179	80	14	top	top	ADJ
ijtc-179	80	15	management	management	NOUN
ijtc-179	80	16	support	support	NOUN
ijtc-179	80	17	has	have	VERB
ijtc-179	80	18	a	a	DET
ijtc-179	80	19	significant	significant	ADJ
ijtc-179	80	20	effect	effect	NOUN
ijtc-179	80	21	on	on	ADP
ijtc-179	80	22	the	the	DET
ijtc-179	80	23	quality	quality	NOUN
ijtc-179	80	24	of	of	ADP
ijtc-179	80	25	business	business	NOUN
ijtc-179	80	26	intelligence	intelligence	NOUN
ijtc-179	80	27	systems	system	NOUN
ijtc-179	80	28	(	(	PUNCT
ijtc-179	80	29	clarity	clarity	NOUN
ijtc-179	80	30	of	of	ADP
ijtc-179	80	31	business	business	NOUN
ijtc-179	80	32	vision	vision	NOUN
ijtc-179	80	33	and	and	CCONJ
ijtc-179	80	34	top	top	ADJ
ijtc-179	80	35	management	management	NOUN
ijtc-179	80	36	support	support	NOUN
ijtc-179	80	37	have	have	VERB
ijtc-179	80	38	significant	significant	ADJ
ijtc-179	80	39	effects	effect	NOUN
ijtc-179	80	40	on	on	ADP
ijtc-179	80	41	the	the	DET
ijtc-179	80	42	quality	quality	NOUN
ijtc-179	80	43	of	of	ADP
ijtc-179	80	44	business	business	NOUN
ijtc-179	80	45	intelligence	intelligence	NOUN
ijtc-179	80	46	systems	system	NOUN
ijtc-179	80	47	)	)	PUNCT
ijtc-179	80	48	.	.	PUNCT
ijtc-179	81	1	the	the	PRON
ijtc-179	81	2	greater	great	ADJ
ijtc-179	81	3	the	the	DET
ijtc-179	81	4	support	support	NOUN
ijtc-179	81	5	provided	provide	VERB
ijtc-179	81	6	by	by	ADP
ijtc-179	81	7	top	top	ADJ
ijtc-179	81	8	management	management	NOUN
ijtc-179	81	9	,	,	PUNCT
ijtc-179	81	10	the	the	PRON
ijtc-179	81	11	higher	high	ADJ
ijtc-179	81	12	the	the	DET
ijtc-179	81	13	performance	performance	NOUN
ijtc-179	81	14	of	of	ADP
ijtc-179	81	15	the	the	DET
ijtc-179	81	16	information	information	NOUN
ijtc-179	81	17	system	system	NOUN
ijtc-179	81	18	,	,	PUNCT
ijtc-179	81	19	the	the	DET
ijtc-179	81	20	higher	high	ADJ
ijtc-179	81	21	top	top	ADJ
ijtc-179	81	22	management	management	NOUN
ijtc-179	81	23	support	support	NOUN
ijtc-179	81	24	has	have	AUX
ijtc-179	81	25	been	be	AUX
ijtc-179	81	26	identified	identify	VERB
ijtc-179	81	27	as	as	ADP
ijtc-179	81	28	an	an	DET
ijtc-179	81	29	important	important	ADJ
ijtc-179	81	30	factor	factor	NOUN
ijtc-179	81	31	for	for	ADP
ijtc-179	81	32	the	the	DET
ijtc-179	81	33	success	success	NOUN
ijtc-179	81	34	of	of	ADP
ijtc-179	81	35	the	the	DET
ijtc-179	81	36	main	main	ADJ
ijtc-179	81	37	organizational	organizational	ADJ
ijtc-179	81	38	activities	activity	NOUN
ijtc-179	81	39	.	.	PUNCT
ijtc-179	82	1	this	this	DET
ijtc-179	82	2	paper	paper	NOUN
ijtc-179	82	3	establishes	establish	VERB
ijtc-179	82	4	a	a	DET
ijtc-179	82	5	framework	framework	NOUN
ijtc-179	82	6	for	for	ADP
ijtc-179	82	7	understanding	understand	VERB
ijtc-179	82	8	the	the	DET
ijtc-179	82	9	impact	impact	NOUN
ijtc-179	82	10	of	of	ADP
ijtc-179	82	11	top	top	ADJ
ijtc-179	82	12	management	management	NOUN
ijtc-179	82	13	support	support	NOUN
ijtc-179	82	14	on	on	ADP
ijtc-179	82	15	the	the	DET
ijtc-179	82	16	performance	performance	NOUN
ijtc-179	82	17	of	of	ADP
ijtc-179	82	18	management	management	NOUN
ijtc-179	82	19	accounting	accounting	NOUN
ijtc-179	82	20	information	information	NOUN
ijtc-179	82	21	systems	system	NOUN
ijtc-179	82	22	in	in	ADP
ijtc-179	82	23	tertiary	tertiary	ADJ
ijtc-179	82	24	institutions	institution	NOUN
ijtc-179	82	25	.	.	PUNCT
ijtc-179	83	1	the	the	PRON
ijtc-179	83	2	higher	high	ADJ
ijtc-179	83	3	the	the	DET
ijtc-179	83	4	level	level	NOUN
ijtc-179	83	5	of	of	ADP
ijtc-179	83	6	top	top	ADJ
ijtc-179	83	7	management	management	NOUN
ijtc-179	83	8	support	support	NOUN
ijtc-179	83	9	,	,	PUNCT
ijtc-179	83	10	the	the	PRON
ijtc-179	83	11	higher	high	ADJ
ijtc-179	83	12	the	the	DET
ijtc-179	83	13	level	level	NOUN
ijtc-179	83	14	of	of	ADP
ijtc-179	83	15	management	management	NOUN
ijtc-179	83	16	accounting	accounting	NOUN
ijtc-179	83	17	information	information	NOUN
ijtc-179	83	18	system	system	NOUN
ijtc-179	83	19	performance	performance	NOUN
ijtc-179	83	20	.	.	PUNCT
ijtc-179	84	1	griffin	griffin	PROPN
ijtc-179	84	2	&	&	CCONJ
ijtc-179	84	3	moorhead	moorhead	PROPN
ijtc-179	84	4	(	(	PUNCT
ijtc-179	84	5	2014	2014	NUM
ijtc-179	84	6	)	)	PUNCT
ijtc-179	84	7	stated	state	VERB
ijtc-179	84	8	that	that	SCONJ
ijtc-179	84	9	top	top	ADJ
ijtc-179	84	10	management	management	NOUN
ijtc-179	84	11	support	support	NOUN
ijtc-179	84	12	is	be	AUX
ijtc-179	84	13	very	very	ADV
ijtc-179	84	14	important	important	ADJ
ijtc-179	84	15	for	for	ADP
ijtc-179	84	16	the	the	DET
ijtc-179	84	17	successful	successful	ADJ
ijtc-179	84	18	implementation	implementation	NOUN
ijtc-179	84	19	of	of	ADP
ijtc-179	84	20	a	a	DET
ijtc-179	84	21	work	work	NOUN
ijtc-179	84	22	team	team	NOUN
ijtc-179	84	23	.	.	PUNCT
ijtc-179	85	1	among	among	ADP
ijtc-179	85	2	other	other	ADJ
ijtc-179	85	3	things	thing	NOUN
ijtc-179	85	4	,	,	PUNCT
ijtc-179	85	5	top	top	ADJ
ijtc-179	85	6	managers	manager	NOUN
ijtc-179	85	7	need	need	VERB
ijtc-179	85	8	to	to	PART
ijtc-179	85	9	emphasize	emphasize	VERB
ijtc-179	85	10	that	that	SCONJ
ijtc-179	85	11	there	there	PRON
ijtc-179	85	12	are	be	VERB
ijtc-179	85	13	sound	sound	ADJ
ijtc-179	85	14	business	business	NOUN
ijtc-179	85	15	reasons	reason	NOUN
ijtc-179	85	16	for	for	ADP
ijtc-179	85	17	team	team	NOUN
ijtc-179	85	18	use	use	NOUN
ijtc-179	85	19	and	and	CCONJ
ijtc-179	85	20	be	be	AUX
ijtc-179	85	21	prepared	prepare	VERB
ijtc-179	85	22	for	for	ADP
ijtc-179	85	23	some	some	DET
ijtc-179	85	24	setbacks	setback	NOUN
ijtc-179	85	25	during	during	ADP
ijtc-179	85	26	the	the	DET
ijtc-179	85	27	transition	transition	NOUN
ijtc-179	85	28	to	to	ADP
ijtc-179	85	29	the	the	DET
ijtc-179	85	30	team	team	NOUN
ijtc-179	85	31	.	.	PUNCT
ijtc-179	86	1	these	these	DET
ijtc-179	86	2	executives	executive	NOUN
ijtc-179	86	3	meet	meet	VERB
ijtc-179	86	4	with	with	ADP
ijtc-179	86	5	their	their	PRON
ijtc-179	86	6	immediate	immediate	ADJ
ijtc-179	86	7	reports	report	NOUN
ijtc-179	86	8	to	to	PART
ijtc-179	86	9	explain	explain	VERB
ijtc-179	86	10	the	the	DET
ijtc-179	86	11	process	process	NOUN
ijtc-179	86	12	through	through	ADP
ijtc-179	86	13	which	which	PRON
ijtc-179	86	14	their	their	PRON
ijtc-179	86	15	company	company	NOUN
ijtc-179	86	16	will	will	AUX
ijtc-179	86	17	move	move	VERB
ijtc-179	86	18	towards	towards	ADP
ijtc-179	86	19	a	a	DET
ijtc-179	86	20	team	team	NOUN
ijtc-179	86	21	-	-	PUNCT
ijtc-179	86	22	based	base	VERB
ijtc-179	86	23	structure	structure	NOUN
ijtc-179	86	24	.	.	PUNCT
ijtc-179	87	1	top	top	ADJ
ijtc-179	87	2	management	management	NOUN
ijtc-179	87	3	support	support	NOUN
ijtc-179	87	4	is	be	AUX
ijtc-179	87	5	essential	essential	ADJ
ijtc-179	87	6	for	for	ADP
ijtc-179	87	7	the	the	DET
ijtc-179	87	8	successful	successful	ADJ
ijtc-179	87	9	implementation	implementation	NOUN
ijtc-179	87	10	of	of	ADP
ijtc-179	87	11	teamwork	teamwork	NOUN
ijtc-179	87	12	.	.	PUNCT
ijtc-179	88	1	among	among	ADP
ijtc-179	88	2	other	other	ADJ
ijtc-179	88	3	things	thing	NOUN
ijtc-179	88	4	,	,	PUNCT
ijtc-179	88	5	top	top	ADJ
ijtc-179	88	6	managers	manager	NOUN
ijtc-179	88	7	need	need	VERB
ijtc-179	88	8	to	to	PART
ijtc-179	88	9	encourage	encourage	VERB
ijtc-179	88	10	sound	sound	NOUN
ijtc-179	88	11	business	business	NOUN
ijtc-179	88	12	activities	activity	NOUN
ijtc-179	88	13	for	for	ADP
ijtc-179	88	14	the	the	DET
ijtc-179	88	15	use	use	NOUN
ijtc-179	88	16	of	of	ADP
ijtc-179	88	17	teamwork	teamwork	NOUN
ijtc-179	88	18	and	and	CCONJ
ijtc-179	88	19	anticipate	anticipate	VERB
ijtc-179	88	20	the	the	DET
ijtc-179	88	21	setbacks	setback	NOUN
ijtc-179	88	22	that	that	PRON
ijtc-179	88	23	will	will	AUX
ijtc-179	88	24	occur	occur	VERB
ijtc-179	88	25	during	during	ADP
ijtc-179	88	26	the	the	DET
ijtc-179	88	27	transition	transition	NOUN
ijtc-179	88	28	.	.	PUNCT
ijtc-179	89	1	this	this	DET
ijtc-179	89	2	executive	executive	NOUN
ijtc-179	89	3	receives	receive	VERB
ijtc-179	89	4	the	the	DET
ijtc-179	89	5	report	report	NOUN
ijtc-179	89	6	in	in	ADP
ijtc-179	89	7	person	person	NOUN
ijtc-179	89	8	to	to	PART
ijtc-179	89	9	explain	explain	VERB
ijtc-179	89	10	the	the	DET
ijtc-179	89	11	process	process	NOUN
ijtc-179	89	12	that	that	PRON
ijtc-179	89	13	the	the	DET
ijtc-179	89	14	organization	organization	NOUN
ijtc-179	89	15	will	will	AUX
ijtc-179	89	16	undertake	undertake	VERB
ijtc-179	89	17	through	through	ADP
ijtc-179	89	18	a	a	DET
ijtc-179	89	19	teamwork	teamwork	NOUN
ijtc-179	89	20	-	-	PUNCT
ijtc-179	89	21	based	base	VERB
ijtc-179	89	22	arrangement	arrangement	NOUN
ijtc-179	89	23	.	.	PUNCT
ijtc-179	90	1	young	young	ADJ
ijtc-179	90	2	(	(	PUNCT
ijtc-179	90	3	2006	2006	NUM
ijtc-179	90	4	)	)	PUNCT
ijtc-179	90	5	defines	define	VERB
ijtc-179	90	6	top	top	ADJ
ijtc-179	90	7	management	management	NOUN
ijtc-179	90	8	support	support	NOUN
ijtc-179	90	9	as	as	ADP
ijtc-179	90	10	success	success	NOUN
ijtc-179	90	11	in	in	ADP
ijtc-179	90	12	encouraging	encourage	VERB
ijtc-179	90	13	an	an	DET
ijtc-179	90	14	activity	activity	NOUN
ijtc-179	90	15	(	(	PUNCT
ijtc-179	90	16	can	can	AUX
ijtc-179	90	17	be	be	AUX
ijtc-179	90	18	in	in	ADP
ijtc-179	90	19	the	the	DET
ijtc-179	90	20	form	form	NOUN
ijtc-179	90	21	of	of	ADP
ijtc-179	90	22	a	a	DET
ijtc-179	90	23	budget	budget	NOUN
ijtc-179	90	24	)	)	PUNCT
ijtc-179	90	25	which	which	PRON
ijtc-179	90	26	is	be	AUX
ijtc-179	90	27	expected	expect	VERB
ijtc-179	90	28	by	by	ADP
ijtc-179	90	29	all	all	DET
ijtc-179	90	30	stakeholders	stakeholder	NOUN
ijtc-179	90	31	(	(	PUNCT
ijtc-179	90	32	top	top	ADJ
ijtc-179	90	33	management	management	NOUN
ijtc-179	90	34	support	support	NOUN
ijtc-179	90	35	is	be	AUX
ijtc-179	90	36	that	that	SCONJ
ijtc-179	90	37	only	only	ADV
ijtc-179	90	38	project	project	NOUN
ijtc-179	90	39	management	management	NOUN
ijtc-179	90	40	success	success	NOUN
ijtc-179	90	41	(	(	PUNCT
ijtc-179	90	42	on	on	ADP
ijtc-179	90	43	-	-	PUNCT
ijtc-179	90	44	time	time	NOUN
ijtc-179	90	45	on	on	ADP
ijtc-179	90	46	-	-	PUNCT
ijtc-179	90	47	budget	budget	NOUN
ijtc-179	90	48	)	)	PUNCT
ijtc-179	90	49	is	be	AUX
ijtc-179	90	50	emphasized	emphasize	VERB
ijtc-179	90	51	by	by	ADP
ijtc-179	90	52	all	all	DET
ijtc-179	90	53	stakeholders	stakeholder	NOUN
ijtc-179	90	54	and	and	CCONJ
ijtc-179	90	55	top	top	ADJ
ijtc-179	90	56	management	management	NOUN
ijtc-179	90	57	support	support	NOUN
ijtc-179	90	58	has	have	AUX
ijtc-179	90	59	been	be	AUX
ijtc-179	90	60	neglected	neglect	VERB
ijtc-179	90	61	)	)	PUNCT
ijtc-179	90	62	.	.	PUNCT
ijtc-179	91	1	an	an	DET
ijtc-179	91	2	opinion	opinion	NOUN
ijtc-179	91	3	that	that	PRON
ijtc-179	91	4	does	do	AUX
ijtc-179	91	5	not	not	PART
ijtc-179	91	6	differ	differ	VERB
ijtc-179	91	7	much	much	ADJ
ijtc-179	91	8	,	,	PUNCT
ijtc-179	91	9	was	be	AUX
ijtc-179	91	10	also	also	ADV
ijtc-179	91	11	conveyed	convey	VERB
ijtc-179	91	12	by	by	ADP
ijtc-179	91	13	land	land	NOUN
ijtc-179	91	14	et	et	PROPN
ijtc-179	91	15	al	al	PROPN
ijtc-179	91	16	.	.	PUNCT
ijtc-179	92	1	(	(	PUNCT
ijtc-179	92	2	2008	2008	NUM
ijtc-179	92	3	)	)	PUNCT
ijtc-179	92	4	that	that	SCONJ
ijtc-179	92	5	top	top	ADJ
ijtc-179	92	6	management	management	NOUN
ijtc-179	92	7	support	support	NOUN
ijtc-179	92	8	is	be	AUX
ijtc-179	92	9	needed	need	VERB
ijtc-179	92	10	for	for	ADP
ijtc-179	92	11	organizational	organizational	ADJ
ijtc-179	92	12	change	change	NOUN
ijtc-179	92	13	management	management	NOUN
ijtc-179	92	14	.	.	PUNCT
ijtc-179	93	1	the	the	DET
ijtc-179	93	2	top	top	ADJ
ijtc-179	93	3	management	management	NOUN
ijtc-179	93	4	has	have	VERB
ijtc-179	93	5	the	the	DET
ijtc-179	93	6	responsibility	responsibility	NOUN
ijtc-179	93	7	of	of	ADP
ijtc-179	93	8	providing	provide	VERB
ijtc-179	93	9	direction	direction	NOUN
ijtc-179	93	10	,	,	PUNCT
ijtc-179	93	11	resources	resource	NOUN
ijtc-179	93	12	,	,	PUNCT
ijtc-179	93	13	and	and	CCONJ
ijtc-179	93	14	supervision	supervision	NOUN
ijtc-179	93	15	to	to	PART
ijtc-179	93	16	manage	manage	VERB
ijtc-179	93	17	organizational	organizational	ADJ
ijtc-179	93	18	change	change	NOUN
ijtc-179	93	19	.	.	PUNCT
ijtc-179	94	1	top	top	ADJ
ijtc-179	94	2	management	management	NOUN
ijtc-179	94	3	support	support	NOUN
ijtc-179	94	4	functions	function	NOUN
ijtc-179	94	5	in	in	ADP
ijtc-179	94	6	higher	high	ADJ
ijtc-179	94	7	education	education	NOUN
ijtc-179	94	8	management	management	NOUN
ijtc-179	94	9	accounting	accounting	NOUN
ijtc-179	94	10	information	information	NOUN
ijtc-179	94	11	systems	system	NOUN
ijtc-179	94	12	hertati	hertati	PROPN
ijtc-179	94	13	,	,	PUNCT
ijtc-179	94	14	et	et	PROPN
ijtc-179	94	15	.	.	PUNCT
ijtc-179	95	1	al	al	PROPN
ijtc-179	95	2	5	5	NUM
ijtc-179	95	3	|	|	ADV
ijtc-179	95	4	ilomata	ilomata	PROPN
ijtc-179	95	5	international	international	ADJ
ijtc-179	95	6	journal	journal	NOUN
ijtc-179	95	7	of	of	ADP
ijtc-179	95	8	tax	tax	PROPN
ijtc-179	95	9	&	&	CCONJ
ijtc-179	95	10	accounting	accounting	PROPN
ijtc-179	95	11	volume	volume	NOUN
ijtc-179	95	12	2	2	NUM
ijtc-179	95	13	issue	issue	NOUN
ijtc-179	95	14	1	1	NUM
ijtc-179	95	15	,	,	PUNCT
ijtc-179	95	16	january	january	PROPN
ijtc-179	95	17	2021	2021	NUM
ijtc-179	95	18	top	top	ADJ
ijtc-179	95	19	management	management	NOUN
ijtc-179	95	20	according	accord	VERB
ijtc-179	95	21	to	to	ADP
ijtc-179	95	22	robbins	robbins	PROPN
ijtc-179	95	23	&	&	CCONJ
ijtc-179	95	24	coulter	coulter	PROPN
ijtc-179	95	25	(	(	PUNCT
ijtc-179	95	26	2016	2016	NUM
ijtc-179	95	27	)	)	PUNCT
ijtc-179	95	28	is	be	AUX
ijtc-179	95	29	the	the	DET
ijtc-179	95	30	party	party	NOUN
ijtc-179	95	31	responsible	responsible	ADJ
ijtc-179	95	32	for	for	ADP
ijtc-179	95	33	making	make	VERB
ijtc-179	95	34	decisions	decision	NOUN
ijtc-179	95	35	in	in	ADP
ijtc-179	95	36	an	an	DET
ijtc-179	95	37	organization	organization	NOUN
ijtc-179	95	38	,	,	PUNCT
ijtc-179	95	39	setting	set	VERB
ijtc-179	95	40	goals	goal	NOUN
ijtc-179	95	41	and	and	CCONJ
ijtc-179	95	42	plans	plan	NOUN
ijtc-179	95	43	for	for	ADP
ijtc-179	95	44	organizational	organizational	ADJ
ijtc-179	95	45	continuity	continuity	NOUN
ijtc-179	95	46	.	.	PUNCT
ijtc-179	96	1	agree	agree	VERB
ijtc-179	96	2	with	with	ADP
ijtc-179	96	3	williams	williams	PROPN
ijtc-179	96	4	(	(	PUNCT
ijtc-179	96	5	2006	2006	NUM
ijtc-179	96	6	)	)	PUNCT
ijtc-179	96	7	that	that	SCONJ
ijtc-179	96	8	top	top	ADJ
ijtc-179	96	9	management	management	NOUN
ijtc-179	96	10	is	be	AUX
ijtc-179	96	11	an	an	DET
ijtc-179	96	12	executive	executive	NOUN
ijtc-179	96	13	who	who	PRON
ijtc-179	96	14	is	be	AUX
ijtc-179	96	15	responsible	responsible	ADJ
ijtc-179	96	16	for	for	ADP
ijtc-179	96	17	organizational	organizational	ADJ
ijtc-179	96	18	activities	activity	NOUN
ijtc-179	96	19	.	.	PUNCT
ijtc-179	97	1	still	still	ADV
ijtc-179	97	2	according	accord	VERB
ijtc-179	97	3	to	to	ADP
ijtc-179	97	4	williams	williams	PROPN
ijtc-179	97	5	(	(	PUNCT
ijtc-179	97	6	2006	2006	NUM
ijtc-179	97	7	)	)	PUNCT
ijtc-179	97	8	,	,	PUNCT
ijtc-179	97	9	parties	party	NOUN
ijtc-179	97	10	including	include	VERB
ijtc-179	97	11	top	top	ADJ
ijtc-179	97	12	management	management	NOUN
ijtc-179	97	13	such	such	ADJ
ijtc-179	97	14	as	as	ADP
ijtc-179	97	15	executives	executive	NOUN
ijtc-179	97	16	,	,	PUNCT
ijtc-179	97	17	vice	vice	NOUN
ijtc-179	97	18	presidents	president	NOUN
ijtc-179	97	19	,	,	PUNCT
ijtc-179	97	20	presidents	president	NOUN
ijtc-179	97	21	,	,	PUNCT
ijtc-179	97	22	directors	director	NOUN
ijtc-179	97	23	,	,	PUNCT
ijtc-179	97	24	operational	operational	ADJ
ijtc-179	97	25	directors	director	NOUN
ijtc-179	97	26	,	,	PUNCT
ijtc-179	97	27	or	or	CCONJ
ijtc-179	97	28	chief	chief	ADJ
ijtc-179	97	29	executive	executive	ADJ
ijtc-179	97	30	officers	officer	NOUN
ijtc-179	97	31	.	.	PUNCT
ijtc-179	98	1	furthermore	furthermore	ADV
ijtc-179	98	2	,	,	PUNCT
ijtc-179	98	3	wheelen	wheelen	PROPN
ijtc-179	98	4	,	,	PUNCT
ijtc-179	98	5	et	et	PROPN
ijtc-179	98	6	al	al	PROPN
ijtc-179	98	7	.	.	PROPN
ijtc-179	99	1	(	(	PUNCT
ijtc-179	99	2	2015	2015	NUM
ijtc-179	99	3	)	)	PUNCT
ijtc-179	99	4	revealed	reveal	VERB
ijtc-179	99	5	that	that	SCONJ
ijtc-179	99	6	the	the	DET
ijtc-179	99	7	top	top	ADJ
ijtc-179	99	8	management	management	NOUN
ijtc-179	99	9	function	function	NOUN
ijtc-179	99	10	is	be	AUX
ijtc-179	99	11	in	in	ADP
ijtc-179	99	12	the	the	DET
ijtc-179	99	13	form	form	NOUN
ijtc-179	99	14	of	of	ADP
ijtc-179	99	15	coordination	coordination	NOUN
ijtc-179	99	16	between	between	ADP
ijtc-179	99	17	the	the	DET
ijtc-179	99	18	ceo	ceo	NOUN
ijtc-179	99	19	(	(	PUNCT
ijtc-179	99	20	chief	chief	ADJ
ijtc-179	99	21	executive	executive	ADJ
ijtc-179	99	22	officer	officer	NOUN
ijtc-179	99	23	)	)	PUNCT
ijtc-179	99	24	and	and	CCONJ
ijtc-179	99	25	the	the	DET
ijtc-179	99	26	coo	coo	NOUN
ijtc-179	99	27	(	(	PUNCT
ijtc-179	99	28	chief	chief	ADJ
ijtc-179	99	29	operating	operating	NOUN
ijtc-179	99	30	officer	officer	NOUN
ijtc-179	99	31	)	)	PUNCT
ijtc-179	99	32	.	.	PUNCT
ijtc-179	100	1	mahring	mahre	VERB
ijtc-179	100	2	further	far	ADV
ijtc-179	100	3	(	(	PUNCT
ijtc-179	100	4	2002	2002	NUM
ijtc-179	100	5	)	)	PUNCT
ijtc-179	100	6	states	state	VERB
ijtc-179	100	7	that	that	SCONJ
ijtc-179	100	8	top	top	ADJ
ijtc-179	100	9	management	management	NOUN
ijtc-179	100	10	support	support	NOUN
ijtc-179	100	11	is	be	AUX
ijtc-179	100	12	needed	need	VERB
ijtc-179	100	13	in	in	ADP
ijtc-179	100	14	the	the	DET
ijtc-179	100	15	use	use	NOUN
ijtc-179	100	16	of	of	ADP
ijtc-179	100	17	information	information	NOUN
ijtc-179	100	18	technology	technology	NOUN
ijtc-179	100	19	and	and	CCONJ
ijtc-179	100	20	continues	continue	VERB
ijtc-179	100	21	to	to	PART
ijtc-179	100	22	be	be	AUX
ijtc-179	100	23	supported	support	VERB
ijtc-179	100	24	so	so	SCONJ
ijtc-179	100	25	that	that	SCONJ
ijtc-179	100	26	the	the	DET
ijtc-179	100	27	survival	survival	NOUN
ijtc-179	100	28	of	of	ADP
ijtc-179	100	29	the	the	DET
ijtc-179	100	30	organization	organization	NOUN
ijtc-179	100	31	can	can	AUX
ijtc-179	100	32	be	be	AUX
ijtc-179	100	33	maintained	maintain	VERB
ijtc-179	100	34	.	.	PUNCT
ijtc-179	101	1	likewise	likewise	ADV
ijtc-179	101	2	,	,	PUNCT
ijtc-179	101	3	basu	basu	PROPN
ijtc-179	101	4	et	et	PROPN
ijtc-179	101	5	al	al	PROPN
ijtc-179	101	6	.	.	PROPN
ijtc-179	102	1	(	(	PUNCT
ijtc-179	102	2	2002	2002	NUM
ijtc-179	102	3	)	)	PUNCT
ijtc-179	102	4	and	and	CCONJ
ijtc-179	102	5	syafarudin	syafarudin	PROPN
ijtc-179	102	6	&	&	CCONJ
ijtc-179	102	7	hertati	hertati	PROPN
ijtc-179	102	8	(	(	PUNCT
ijtc-179	102	9	2020	2020	NUM
ijtc-179	102	10	)	)	PUNCT
ijtc-179	102	11	argue	argue	VERB
ijtc-179	102	12	that	that	SCONJ
ijtc-179	102	13	top	top	ADJ
ijtc-179	102	14	management	management	NOUN
ijtc-179	102	15	is	be	AUX
ijtc-179	102	16	the	the	DET
ijtc-179	102	17	party	party	NOUN
ijtc-179	102	18	responsible	responsible	ADJ
ijtc-179	102	19	for	for	ADP
ijtc-179	102	20	providing	provide	VERB
ijtc-179	102	21	general	general	ADJ
ijtc-179	102	22	guidelines	guideline	NOUN
ijtc-179	102	23	for	for	ADP
ijtc-179	102	24	information	information	NOUN
ijtc-179	102	25	system	system	NOUN
ijtc-179	102	26	activities	activity	NOUN
ijtc-179	102	27	.	.	PUNCT
ijtc-179	103	1	the	the	DET
ijtc-179	103	2	level	level	NOUN
ijtc-179	103	3	of	of	ADP
ijtc-179	103	4	support	support	NOUN
ijtc-179	103	5	provided	provide	VERB
ijtc-179	103	6	by	by	ADP
ijtc-179	103	7	top	top	ADJ
ijtc-179	103	8	management	management	NOUN
ijtc-179	103	9	for	for	ADP
ijtc-179	103	10	organizational	organizational	ADJ
ijtc-179	103	11	information	information	NOUN
ijtc-179	103	12	systems	system	NOUN
ijtc-179	103	13	can	can	AUX
ijtc-179	103	14	be	be	AUX
ijtc-179	103	15	a	a	DET
ijtc-179	103	16	very	very	ADV
ijtc-179	103	17	important	important	ADJ
ijtc-179	103	18	factor	factor	NOUN
ijtc-179	103	19	in	in	ADP
ijtc-179	103	20	determining	determine	VERB
ijtc-179	103	21	the	the	DET
ijtc-179	103	22	success	success	NOUN
ijtc-179	103	23	of	of	ADP
ijtc-179	103	24	all	all	DET
ijtc-179	103	25	activities	activity	NOUN
ijtc-179	103	26	related	relate	VERB
ijtc-179	103	27	to	to	ADP
ijtc-179	103	28	information	information	NOUN
ijtc-179	103	29	systems	system	NOUN
ijtc-179	103	30	.	.	PUNCT
ijtc-179	104	1	from	from	ADP
ijtc-179	104	2	some	some	PRON
ijtc-179	104	3	of	of	ADP
ijtc-179	104	4	the	the	DET
ijtc-179	104	5	explanations	explanation	NOUN
ijtc-179	104	6	above	above	ADV
ijtc-179	104	7	,	,	PUNCT
ijtc-179	104	8	it	it	PRON
ijtc-179	104	9	can	can	AUX
ijtc-179	104	10	be	be	AUX
ijtc-179	104	11	concluded	conclude	VERB
ijtc-179	104	12	that	that	SCONJ
ijtc-179	104	13	top	top	ADJ
ijtc-179	104	14	management	management	NOUN
ijtc-179	104	15	support	support	NOUN
ijtc-179	104	16	is	be	AUX
ijtc-179	104	17	the	the	DET
ijtc-179	104	18	highest	high	ADJ
ijtc-179	104	19	management	management	NOUN
ijtc-179	104	20	involvement	involvement	NOUN
ijtc-179	104	21	and	and	CCONJ
ijtc-179	104	22	participation	participation	NOUN
ijtc-179	104	23	in	in	ADP
ijtc-179	104	24	organizational	organizational	ADJ
ijtc-179	104	25	development	development	NOUN
ijtc-179	104	26	through	through	ADP
ijtc-179	104	27	a	a	DET
ijtc-179	104	28	process	process	NOUN
ijtc-179	104	29	of	of	ADP
ijtc-179	104	30	evaluation	evaluation	NOUN
ijtc-179	104	31	,	,	PUNCT
ijtc-179	104	32	direction	direction	NOUN
ijtc-179	104	33	,	,	PUNCT
ijtc-179	104	34	and	and	CCONJ
ijtc-179	104	35	monitoring	monitoring	NOUN
ijtc-179	104	36	of	of	ADP
ijtc-179	104	37	the	the	DET
ijtc-179	104	38	accounting	accounting	NOUN
ijtc-179	104	39	information	information	NOUN
ijtc-179	104	40	system	system	NOUN
ijtc-179	104	41	used	use	VERB
ijtc-179	104	42	which	which	PRON
ijtc-179	104	43	can	can	AUX
ijtc-179	104	44	make	make	VERB
ijtc-179	104	45	individuals	individual	NOUN
ijtc-179	104	46	feel	feel	VERB
ijtc-179	104	47	cared	care	VERB
ijtc-179	104	48	for	for	ADP
ijtc-179	104	49	and	and	CCONJ
ijtc-179	104	50	valued	value	VERB
ijtc-179	104	51	(	(	PUNCT
ijtc-179	104	52	mahring	mahre	VERB
ijtc-179	104	53	,	,	PUNCT
ijtc-179	104	54	2002	2002	NUM
ijtc-179	104	55	;	;	PUNCT
ijtc-179	104	56	jarvenpaa	jarvenpaa	NOUN
ijtc-179	104	57	&	&	CCONJ
ijtc-179	104	58	ives	ive	NOUN
ijtc-179	104	59	,	,	PUNCT
ijtc-179	104	60	1991	1991	NUM
ijtc-179	104	61	;	;	PUNCT
ijtc-179	104	62	basu	basu	PROPN
ijtc-179	104	63	et	et	PROPN
ijtc-179	104	64	al	al	PROPN
ijtc-179	104	65	.	.	PROPN
ijtc-179	104	66	,	,	PUNCT
ijtc-179	104	67	2002	2002	NUM
ijtc-179	104	68	)	)	PUNCT
ijtc-179	104	69	.	.	PUNCT
ijtc-179	105	1	top	top	ADJ
ijtc-179	105	2	management	management	NOUN
ijtc-179	105	3	support	support	NOUN
ijtc-179	105	4	according	accord	VERB
ijtc-179	105	5	to	to	ADP
ijtc-179	105	6	guinea	guinea	PROPN
ijtc-179	105	7	et	et	PROPN
ijtc-179	105	8	al	al	PROPN
ijtc-179	105	9	.	.	PROPN
ijtc-179	106	1	(	(	PUNCT
ijtc-179	106	2	2005	2005	NUM
ijtc-179	106	3	)	)	PUNCT
ijtc-179	106	4	wheelen	wheelen	NOUN
ijtc-179	106	5	,	,	PUNCT
ijtc-179	106	6	et	et	PROPN
ijtc-179	106	7	al	al	PROPN
ijtc-179	106	8	.	.	PROPN
ijtc-179	107	1	(	(	PUNCT
ijtc-179	107	2	2015	2015	NUM
ijtc-179	107	3	)	)	PUNCT
ijtc-179	107	4	hertati	hertati	NOUN
ijtc-179	107	5	(	(	PUNCT
ijtc-179	107	6	2015	2015	NUM
ijtc-179	107	7	)	)	PUNCT
ijtc-179	107	8	can	can	AUX
ijtc-179	107	9	be	be	AUX
ijtc-179	107	10	measured	measure	VERB
ijtc-179	107	11	through	through	ADP
ijtc-179	107	12	the	the	DET
ijtc-179	107	13	following	following	NOUN
ijtc-179	107	14	:	:	PUNCT
ijtc-179	107	15	1	1	X
ijtc-179	107	16	.	.	X
ijtc-179	107	17	evaluate	evaluate	VERB
ijtc-179	107	18	.	.	PUNCT
ijtc-179	108	1	top	top	ADJ
ijtc-179	108	2	management	management	NOUN
ijtc-179	108	3	can	can	AUX
ijtc-179	108	4	examine	examine	VERB
ijtc-179	108	5	proposed	propose	VERB
ijtc-179	108	6	proposals	proposal	NOUN
ijtc-179	108	7	,	,	PUNCT
ijtc-179	108	8	decisions	decision	NOUN
ijtc-179	108	9	,	,	PUNCT
ijtc-179	108	10	and	and	CCONJ
ijtc-179	108	11	actions	action	NOUN
ijtc-179	108	12	,	,	PUNCT
ijtc-179	108	13	agree	agree	VERB
ijtc-179	108	14	or	or	CCONJ
ijtc-179	108	15	disagree	disagree	VERB
ijtc-179	108	16	with	with	ADP
ijtc-179	108	17	subordinates	subordinate	NOUN
ijtc-179	108	18	,	,	PUNCT
ijtc-179	108	19	provide	provide	VERB
ijtc-179	108	20	advice	advice	NOUN
ijtc-179	108	21	.	.	PUNCT
ijtc-179	109	1	top	top	ADJ
ijtc-179	109	2	management	management	NOUN
ijtc-179	109	3	can	can	AUX
ijtc-179	109	4	describe	describe	VERB
ijtc-179	109	5	the	the	DET
ijtc-179	109	6	mission	mission	NOUN
ijtc-179	109	7	of	of	ADP
ijtc-179	109	8	the	the	DET
ijtc-179	109	9	company	company	NOUN
ijtc-179	109	10	and	and	CCONJ
ijtc-179	109	11	select	select	VERB
ijtc-179	109	12	strategic	strategic	ADJ
ijtc-179	109	13	activities	activity	NOUN
ijtc-179	109	14	for	for	ADP
ijtc-179	109	15	management	management	NOUN
ijtc-179	109	16	.	.	PUNCT
ijtc-179	110	1	2	2	X
ijtc-179	110	2	.	.	X
ijtc-179	110	3	direct	direct	ADJ
ijtc-179	110	4	.	.	PUNCT
ijtc-179	111	1	top	top	ADJ
ijtc-179	111	2	management	management	NOUN
ijtc-179	111	3	must	must	AUX
ijtc-179	111	4	assign	assign	VERB
ijtc-179	111	5	responsibility	responsibility	NOUN
ijtc-179	111	6	,	,	PUNCT
ijtc-179	111	7	and	and	CCONJ
ijtc-179	111	8	direct	direct	VERB
ijtc-179	111	9	directly	directly	ADV
ijtc-179	111	10	the	the	DET
ijtc-179	111	11	plans	plan	NOUN
ijtc-179	111	12	and	and	CCONJ
ijtc-179	111	13	policies	policy	NOUN
ijtc-179	111	14	to	to	PART
ijtc-179	111	15	be	be	AUX
ijtc-179	111	16	taken	take	VERB
ijtc-179	111	17	.	.	PUNCT
ijtc-179	112	1	as	as	ADV
ijtc-179	112	2	well	well	ADV
ijtc-179	112	3	as	as	ADP
ijtc-179	112	4	encouraging	encourage	VERB
ijtc-179	112	5	a	a	DET
ijtc-179	112	6	culture	culture	NOUN
ijtc-179	112	7	of	of	ADP
ijtc-179	112	8	good	good	ADJ
ijtc-179	112	9	governance	governance	NOUN
ijtc-179	112	10	of	of	ADP
ijtc-179	112	11	information	information	NOUN
ijtc-179	112	12	technology	technology	NOUN
ijtc-179	112	13	by	by	ADP
ijtc-179	112	14	requiring	require	VERB
ijtc-179	112	15	managers	manager	NOUN
ijtc-179	112	16	to	to	PART
ijtc-179	112	17	provide	provide	VERB
ijtc-179	112	18	information	information	NOUN
ijtc-179	112	19	on	on	ADP
ijtc-179	112	20	time	time	NOUN
ijtc-179	112	21	in	in	ADP
ijtc-179	112	22	realizing	realize	VERB
ijtc-179	112	23	the	the	DET
ijtc-179	112	24	expected	expect	VERB
ijtc-179	112	25	conditions	condition	NOUN
ijtc-179	112	26	.	.	PUNCT
ijtc-179	113	1	top	top	ADJ
ijtc-179	113	2	management	management	NOUN
ijtc-179	113	3	must	must	AUX
ijtc-179	113	4	also	also	ADV
ijtc-179	113	5	integrate	integrate	VERB
ijtc-179	113	6	the	the	DET
ijtc-179	113	7	tasks	task	NOUN
ijtc-179	113	8	that	that	PRON
ijtc-179	113	9	must	must	AUX
ijtc-179	113	10	be	be	AUX
ijtc-179	113	11	performed	perform	VERB
ijtc-179	113	12	by	by	ADP
ijtc-179	113	13	each	each	DET
ijtc-179	113	14	division	division	NOUN
ijtc-179	113	15	.	.	PUNCT
ijtc-179	114	1	all	all	DET
ijtc-179	114	2	sections	section	NOUN
ijtc-179	114	3	require	require	VERB
ijtc-179	114	4	direction	direction	NOUN
ijtc-179	114	5	if	if	SCONJ
ijtc-179	114	6	they	they	PRON
ijtc-179	114	7	want	want	VERB
ijtc-179	114	8	to	to	PART
ijtc-179	114	9	successfully	successfully	ADV
ijtc-179	114	10	achieve	achieve	VERB
ijtc-179	114	11	the	the	DET
ijtc-179	114	12	ultimate	ultimate	ADJ
ijtc-179	114	13	goals	goal	NOUN
ijtc-179	114	14	of	of	ADP
ijtc-179	114	15	an	an	DET
ijtc-179	114	16	organization	organization	NOUN
ijtc-179	114	17	.	.	PUNCT
ijtc-179	115	1	3	3	X
ijtc-179	115	2	.	.	X
ijtc-179	115	3	monitor	monitor	NOUN
ijtc-179	115	4	.	.	PUNCT
ijtc-179	116	1	top	top	ADJ
ijtc-179	116	2	management	management	NOUN
ijtc-179	116	3	must	must	AUX
ijtc-179	116	4	monitor	monitor	VERB
ijtc-179	116	5	,	,	PUNCT
ijtc-179	116	6	through	through	ADP
ijtc-179	116	7	the	the	DET
ijtc-179	116	8	information	information	NOUN
ijtc-179	116	9	technology	technology	NOUN
ijtc-179	116	10	work	work	NOUN
ijtc-179	116	11	system	system	NOUN
ijtc-179	116	12	and	and	CCONJ
ijtc-179	116	13	ensure	ensure	VERB
ijtc-179	116	14	that	that	SCONJ
ijtc-179	116	15	the	the	DET
ijtc-179	116	16	resulting	result	VERB
ijtc-179	116	17	performance	performance	NOUN
ijtc-179	116	18	is	be	AUX
ijtc-179	116	19	under	under	ADP
ijtc-179	116	20	the	the	DET
ijtc-179	116	21	plan	plan	NOUN
ijtc-179	116	22	and	and	CCONJ
ijtc-179	116	23	is	be	AUX
ijtc-179	116	24	not	not	PART
ijtc-179	116	25	in	in	ADP
ijtc-179	116	26	line	line	NOUN
ijtc-179	116	27	with	with	ADP
ijtc-179	116	28	external	external	ADJ
ijtc-179	116	29	factors	factor	NOUN
ijtc-179	116	30	(	(	PUNCT
ijtc-179	116	31	regulations	regulation	NOUN
ijtc-179	116	32	,	,	PUNCT
ijtc-179	116	33	legislation	legislation	NOUN
ijtc-179	116	34	,	,	PUNCT
ijtc-179	116	35	laws	law	NOUN
ijtc-179	116	36	)	)	PUNCT
ijtc-179	116	37	and	and	CCONJ
ijtc-179	116	38	internal	internal	ADJ
ijtc-179	116	39	factors	factor	NOUN
ijtc-179	116	40	(	(	PUNCT
ijtc-179	116	41	employee	employee	NOUN
ijtc-179	116	42	performance	performance	NOUN
ijtc-179	116	43	)	)	PUNCT
ijtc-179	116	44	.	.	PUNCT
ijtc-179	117	1	continuous	continuous	ADJ
ijtc-179	117	2	observation	observation	NOUN
ijtc-179	117	3	to	to	PART
ijtc-179	117	4	ensure	ensure	VERB
ijtc-179	117	5	and	and	CCONJ
ijtc-179	117	6	control	control	VERB
ijtc-179	117	7	the	the	DET
ijtc-179	117	8	alignment	alignment	NOUN
ijtc-179	117	9	of	of	ADP
ijtc-179	117	10	program	program	NOUN
ijtc-179	117	11	implementation	implementation	NOUN
ijtc-179	117	12	with	with	ADP
ijtc-179	117	13	predetermined	predetermined	ADJ
ijtc-179	117	14	planning	planning	NOUN
ijtc-179	117	15	.	.	PUNCT
ijtc-179	118	1	4	4	X
ijtc-179	118	2	.	.	X
ijtc-179	118	3	participation	participation	NOUN
ijtc-179	118	4	,	,	PUNCT
ijtc-179	118	5	choice	choice	NOUN
ijtc-179	118	6	of	of	ADP
ijtc-179	118	7	hardware	hardware	NOUN
ijtc-179	118	8	&	&	CCONJ
ijtc-179	118	9	software	software	PROPN
ijtc-179	118	10	,	,	PUNCT
ijtc-179	118	11	implementation	implementation	NOUN
ijtc-179	118	12	of	of	ADP
ijtc-179	118	13	system	system	NOUN
ijtc-179	118	14	,	,	PUNCT
ijtc-179	118	15	system	system	NOUN
ijtc-179	118	16	maintenance	maintenance	NOUN
ijtc-179	118	17	,	,	PUNCT
ijtc-179	118	18	and	and	CCONJ
ijtc-179	118	19	problem	problem	NOUN
ijtc-179	118	20	-	-	PUNCT
ijtc-179	118	21	solving	solving	NOUN
ijtc-179	118	22	;	;	PUNCT
ijtc-179	118	23	5	5	X
ijtc-179	118	24	.	.	X
ijtc-179	118	25	commitment	commitment	NOUN
ijtc-179	118	26	:	:	PUNCT
ijtc-179	118	27	planning	planning	NOUN
ijtc-179	118	28	of	of	ADP
ijtc-179	118	29	further	further	ADJ
ijtc-179	118	30	developments	development	NOUN
ijtc-179	118	31	.	.	PUNCT
ijtc-179	119	1	the	the	DET
ijtc-179	119	2	characteristics	characteristic	NOUN
ijtc-179	119	3	of	of	ADP
ijtc-179	119	4	high	high	ADJ
ijtc-179	119	5	-	-	PUNCT
ijtc-179	119	6	quality	quality	NOUN
ijtc-179	119	7	information	information	NOUN
ijtc-179	119	8	include	include	VERB
ijtc-179	119	9	accuracy	accuracy	NOUN
ijtc-179	119	10	,	,	PUNCT
ijtc-179	119	11	completeness	completeness	NOUN
ijtc-179	119	12	,	,	PUNCT
ijtc-179	119	13	consistency	consistency	NOUN
ijtc-179	119	14	,	,	PUNCT
ijtc-179	119	15	uniqueness	uniqueness	NOUN
ijtc-179	119	16	,	,	PUNCT
ijtc-179	119	17	and	and	CCONJ
ijtc-179	119	18	timeliness	timeliness	NOUN
ijtc-179	119	19	.	.	PUNCT
ijtc-179	120	1	furthermore	furthermore	ADV
ijtc-179	120	2	,	,	PUNCT
ijtc-179	120	3	stair	stair	NOUN
ijtc-179	120	4	&	&	CCONJ
ijtc-179	120	5	reynolds	reynolds	PROPN
ijtc-179	120	6	(	(	PUNCT
ijtc-179	120	7	2012	2012	NUM
ijtc-179	120	8	)	)	PUNCT
ijtc-179	120	9	involves	involve	VERB
ijtc-179	120	10	measuring	measure	VERB
ijtc-179	120	11	the	the	DET
ijtc-179	120	12	quality	quality	NOUN
ijtc-179	120	13	of	of	ADP
ijtc-179	120	14	information	information	NOUN
ijtc-179	120	15	as	as	SCONJ
ijtc-179	120	16	seen	see	VERB
ijtc-179	120	17	from	from	ADP
ijtc-179	120	18	being	be	AUX
ijtc-179	120	19	accessible	accessible	ADJ
ijtc-179	120	20	,	,	PUNCT
ijtc-179	120	21	accurate	accurate	ADJ
ijtc-179	120	22	,	,	PUNCT
ijtc-179	120	23	complete	complete	ADJ
ijtc-179	120	24	,	,	PUNCT
ijtc-179	120	25	economic	economic	ADJ
ijtc-179	120	26	,	,	PUNCT
ijtc-179	120	27	flexible	flexible	ADJ
ijtc-179	120	28	,	,	PUNCT
ijtc-179	120	29	relevant	relevant	ADJ
ijtc-179	120	30	,	,	PUNCT
ijtc-179	120	31	reliable	reliable	ADJ
ijtc-179	120	32	,	,	PUNCT
ijtc-179	120	33	secure	secure	ADJ
ijtc-179	120	34	,	,	PUNCT
ijtc-179	120	35	simple	simple	ADJ
ijtc-179	120	36	,	,	PUNCT
ijtc-179	120	37	timely	timely	ADJ
ijtc-179	120	38	,	,	PUNCT
ijtc-179	120	39	and	and	CCONJ
ijtc-179	120	40	verifiable	verifiable	ADJ
ijtc-179	120	41	so	so	SCONJ
ijtc-179	120	42	that	that	SCONJ
ijtc-179	120	43	it	it	PRON
ijtc-179	120	44	becomes	become	VERB
ijtc-179	120	45	more	more	ADV
ijtc-179	120	46	comprehensive	comprehensive	ADJ
ijtc-179	120	47	and	and	CCONJ
ijtc-179	120	48	detailed	detailed	ADJ
ijtc-179	120	49	.	.	PUNCT
ijtc-179	121	1	heidmann	heidmann	PROPN
ijtc-179	121	2	(	(	PUNCT
ijtc-179	121	3	2008	2008	NUM
ijtc-179	121	4	)	)	PUNCT
ijtc-179	121	5	states	state	VERB
ijtc-179	121	6	that	that	SCONJ
ijtc-179	121	7	management	management	NOUN
ijtc-179	121	8	accounting	accounting	NOUN
ijtc-179	121	9	information	information	NOUN
ijtc-179	121	10	systems	system	NOUN
ijtc-179	121	11	(	(	PUNCT
ijtc-179	121	12	mais	mais	X
ijtc-179	121	13	)	)	PUNCT
ijtc-179	121	14	are	be	AUX
ijtc-179	121	15	formal	formal	ADJ
ijtc-179	121	16	systems	system	NOUN
ijtc-179	121	17	that	that	PRON
ijtc-179	121	18	provide	provide	VERB
ijtc-179	121	19	information	information	NOUN
ijtc-179	121	20	from	from	ADP
ijtc-179	121	21	the	the	DET
ijtc-179	121	22	internal	internal	ADJ
ijtc-179	121	23	and	and	CCONJ
ijtc-179	121	24	external	external	ADJ
ijtc-179	121	25	environment	environment	NOUN
ijtc-179	121	26	to	to	ADP
ijtc-179	121	27	top	top	VERB
ijtc-179	121	28	management	management	NOUN
ijtc-179	121	29	support	support	NOUN
ijtc-179	121	30	functions	function	NOUN
ijtc-179	121	31	in	in	ADP
ijtc-179	121	32	higher	high	ADJ
ijtc-179	121	33	education	education	NOUN
ijtc-179	121	34	management	management	NOUN
ijtc-179	121	35	accounting	accounting	NOUN
ijtc-179	121	36	information	information	NOUN
ijtc-179	121	37	systems	system	NOUN
ijtc-179	121	38	hertati	hertati	PROPN
ijtc-179	121	39	,	,	PUNCT
ijtc-179	121	40	et	et	PROPN
ijtc-179	121	41	.	.	PUNCT
ijtc-179	122	1	al	al	PROPN
ijtc-179	122	2	6	6	NUM
ijtc-179	122	3	|	|	ADV
ijtc-179	122	4	ilomata	ilomata	PROPN
ijtc-179	122	5	international	international	ADJ
ijtc-179	122	6	journal	journal	NOUN
ijtc-179	122	7	of	of	ADP
ijtc-179	122	8	tax	tax	PROPN
ijtc-179	122	9	&	&	CCONJ
ijtc-179	122	10	accounting	accounting	PROPN
ijtc-179	122	11	volume	volume	NOUN
ijtc-179	122	12	2	2	NUM
ijtc-179	122	13	issue	issue	NOUN
ijtc-179	122	14	1	1	NUM
ijtc-179	122	15	,	,	PUNCT
ijtc-179	122	16	january	january	NOUN
ijtc-179	122	17	2021	2021	NUM
ijtc-179	122	18	managers	manager	NOUN
ijtc-179	122	19	.	.	PUNCT
ijtc-179	123	1	drury	drury	PROPN
ijtc-179	123	2	,	,	PUNCT
ijtc-179	123	3	colin	colin	PROPN
ijtc-179	123	4	(	(	PUNCT
ijtc-179	123	5	2012	2012	NUM
ijtc-179	123	6	)	)	PUNCT
ijtc-179	123	7	stated	state	VERB
ijtc-179	123	8	that	that	SCONJ
ijtc-179	123	9	the	the	DET
ijtc-179	123	10	management	management	NOUN
ijtc-179	123	11	accounting	accounting	NOUN
ijtc-179	123	12	system	system	NOUN
ijtc-179	123	13	is	be	AUX
ijtc-179	123	14	to	to	PART
ijtc-179	123	15	provide	provide	VERB
ijtc-179	123	16	relevant	relevant	ADJ
ijtc-179	123	17	financial	financial	ADJ
ijtc-179	123	18	information	information	NOUN
ijtc-179	123	19	to	to	ADP
ijtc-179	123	20	managers	manager	NOUN
ijtc-179	123	21	to	to	PART
ijtc-179	123	22	help	help	VERB
ijtc-179	123	23	them	they	PRON
ijtc-179	123	24	make	make	VERB
ijtc-179	123	25	better	well	ADJ
ijtc-179	123	26	decisions	decision	NOUN
ijtc-179	123	27	.	.	PUNCT
ijtc-179	124	1	hoque	hoque	NOUN
ijtc-179	124	2	,	,	PUNCT
ijtc-179	124	3	(	(	PUNCT
ijtc-179	124	4	2005	2005	NUM
ijtc-179	124	5	)	)	PUNCT
ijtc-179	124	6	and	and	CCONJ
ijtc-179	124	7	hertati	hertati	NOUN
ijtc-179	124	8	(	(	PUNCT
ijtc-179	124	9	2016	2016	NUM
ijtc-179	124	10	)	)	PUNCT
ijtc-179	124	11	state	state	NOUN
ijtc-179	124	12	that	that	SCONJ
ijtc-179	124	13	management	management	NOUN
ijtc-179	124	14	accounting	accounting	NOUN
ijtc-179	124	15	information	information	NOUN
ijtc-179	124	16	system	system	NOUN
ijtc-179	124	17	provides	provide	VERB
ijtc-179	124	18	high	high	ADJ
ijtc-179	124	19	-	-	PUNCT
ijtc-179	124	20	quality	quality	NOUN
ijtc-179	124	21	managers	manager	NOUN
ijtc-179	124	22	and	and	CCONJ
ijtc-179	124	23	relevant	relevant	ADJ
ijtc-179	124	24	information	information	NOUN
ijtc-179	124	25	to	to	PART
ijtc-179	124	26	make	make	VERB
ijtc-179	124	27	effective	effective	ADJ
ijtc-179	124	28	decisions	decision	NOUN
ijtc-179	124	29	to	to	PART
ijtc-179	124	30	achieve	achieve	VERB
ijtc-179	124	31	their	their	PRON
ijtc-179	124	32	organization	organization	NOUN
ijtc-179	124	33	's	's	PART
ijtc-179	124	34	goals	goal	NOUN
ijtc-179	124	35	or	or	CCONJ
ijtc-179	124	36	objectives	objective	NOUN
ijtc-179	124	37	.	.	PUNCT
ijtc-179	125	1	the	the	DET
ijtc-179	125	2	management	management	NOUN
ijtc-179	125	3	accounting	accounting	NOUN
ijtc-179	125	4	system	system	NOUN
ijtc-179	125	5	is	be	AUX
ijtc-179	125	6	a	a	DET
ijtc-179	125	7	formal	formal	ADJ
ijtc-179	125	8	system	system	NOUN
ijtc-179	125	9	designed	design	VERB
ijtc-179	125	10	to	to	PART
ijtc-179	125	11	provide	provide	VERB
ijtc-179	125	12	information	information	NOUN
ijtc-179	125	13	to	to	ADP
ijtc-179	125	14	managers	manager	NOUN
ijtc-179	125	15	bouwens	bouwen	NOUN
ijtc-179	125	16	&	&	CCONJ
ijtc-179	125	17	abernethy	abernethy	ADJ
ijtc-179	125	18	(	(	PUNCT
ijtc-179	125	19	2000	2000	NUM
ijtc-179	125	20	)	)	PUNCT
ijtc-179	125	21	.	.	PUNCT
ijtc-179	126	1	furthermore	furthermore	ADV
ijtc-179	126	2	,	,	PUNCT
ijtc-179	126	3	hansen	hansen	PROPN
ijtc-179	126	4	&	&	CCONJ
ijtc-179	126	5	mowen	mowen	PROPN
ijtc-179	126	6	(	(	PUNCT
ijtc-179	126	7	2014	2014	NUM
ijtc-179	126	8	)	)	PUNCT
ijtc-179	126	9	states	state	VERB
ijtc-179	126	10	that	that	SCONJ
ijtc-179	126	11	managerial	managerial	ADJ
ijtc-179	126	12	accounting	accounting	NOUN
ijtc-179	126	13	identifies	identifie	NOUN
ijtc-179	126	14	,	,	PUNCT
ijtc-179	126	15	collects	collect	VERB
ijtc-179	126	16	,	,	PUNCT
ijtc-179	126	17	measures	measure	NOUN
ijtc-179	126	18	,	,	PUNCT
ijtc-179	126	19	classifies	classify	VERB
ijtc-179	126	20	and	and	CCONJ
ijtc-179	126	21	reports	report	VERB
ijtc-179	126	22	financial	financial	ADJ
ijtc-179	126	23	and	and	CCONJ
ijtc-179	126	24	non	non	ADJ
ijtc-179	126	25	-	-	ADJ
ijtc-179	126	26	financial	financial	ADJ
ijtc-179	126	27	information	information	NOUN
ijtc-179	126	28	that	that	PRON
ijtc-179	126	29	is	be	AUX
ijtc-179	126	30	useful	useful	ADJ
ijtc-179	126	31	to	to	ADP
ijtc-179	126	32	internal	internal	ADJ
ijtc-179	126	33	users	user	NOUN
ijtc-179	126	34	in	in	ADP
ijtc-179	126	35	planning	planning	NOUN
ijtc-179	126	36	,	,	PUNCT
ijtc-179	126	37	controlling	control	VERB
ijtc-179	126	38	,	,	PUNCT
ijtc-179	126	39	and	and	CCONJ
ijtc-179	126	40	decision	decision	NOUN
ijtc-179	126	41	making	making	NOUN
ijtc-179	126	42	.	.	PUNCT
ijtc-179	127	1	hogue	hogue	PROPN
ijtc-179	127	2	(	(	PUNCT
ijtc-179	127	3	2004	2004	NUM
ijtc-179	127	4	)	)	PUNCT
ijtc-179	127	5	states	state	VERB
ijtc-179	127	6	that	that	SCONJ
ijtc-179	127	7	an	an	DET
ijtc-179	127	8	effective	effective	ADJ
ijtc-179	127	9	management	management	NOUN
ijtc-179	127	10	accounting	accounting	NOUN
ijtc-179	127	11	system	system	NOUN
ijtc-179	127	12	must	must	AUX
ijtc-179	127	13	be	be	AUX
ijtc-179	127	14	able	able	ADJ
ijtc-179	127	15	to	to	PART
ijtc-179	127	16	assess	assess	VERB
ijtc-179	127	17	the	the	DET
ijtc-179	127	18	progress	progress	NOUN
ijtc-179	127	19	of	of	ADP
ijtc-179	127	20	the	the	DET
ijtc-179	127	21	company	company	NOUN
ijtc-179	127	22	against	against	ADP
ijtc-179	127	23	strategic	strategic	ADJ
ijtc-179	127	24	priorities	priority	NOUN
ijtc-179	127	25	.	.	PUNCT
ijtc-179	128	1	furthermore	furthermore	ADV
ijtc-179	128	2	,	,	PUNCT
ijtc-179	128	3	horngren	horngren	PROPN
ijtc-179	128	4	,	,	PUNCT
ijtc-179	128	5	et	et	PROPN
ijtc-179	128	6	,	,	PUNCT
ijtc-179	128	7	al	al	PROPN
ijtc-179	128	8	(	(	PUNCT
ijtc-179	128	9	1996	1996	NUM
ijtc-179	128	10	)	)	PUNCT
ijtc-179	128	11	states	state	VERB
ijtc-179	128	12	that	that	SCONJ
ijtc-179	128	13	the	the	DET
ijtc-179	128	14	management	management	NOUN
ijtc-179	128	15	accounting	accounting	NOUN
ijtc-179	128	16	system	system	NOUN
ijtc-179	128	17	is	be	AUX
ijtc-179	128	18	a	a	DET
ijtc-179	128	19	formal	formal	ADJ
ijtc-179	128	20	mechanism	mechanism	NOUN
ijtc-179	128	21	for	for	ADP
ijtc-179	128	22	collecting	collecting	NOUN
ijtc-179	128	23	,	,	PUNCT
ijtc-179	128	24	organizing	organizing	NOUN
ijtc-179	128	25	,	,	PUNCT
ijtc-179	128	26	and	and	CCONJ
ijtc-179	128	27	communicating	communicate	VERB
ijtc-179	128	28	information	information	NOUN
ijtc-179	128	29	about	about	ADP
ijtc-179	128	30	organizational	organizational	ADJ
ijtc-179	128	31	activities	activity	NOUN
ijtc-179	128	32	.	.	PUNCT
ijtc-179	129	1	the	the	DET
ijtc-179	129	2	opinion	opinion	NOUN
ijtc-179	129	3	of	of	ADP
ijtc-179	129	4	collier	collier	PROPN
ijtc-179	129	5	paul	paul	PROPN
ijtc-179	129	6	(	(	PUNCT
ijtc-179	129	7	2003	2003	NUM
ijtc-179	129	8	)	)	PUNCT
ijtc-179	129	9	states	state	VERB
ijtc-179	129	10	that	that	SCONJ
ijtc-179	129	11	the	the	DET
ijtc-179	129	12	management	management	NOUN
ijtc-179	129	13	accounting	accounting	NOUN
ijtc-179	129	14	system	system	NOUN
ijtc-179	129	15	must	must	AUX
ijtc-179	129	16	provide	provide	VERB
ijtc-179	129	17	timely	timely	ADJ
ijtc-179	129	18	and	and	CCONJ
ijtc-179	129	19	accurate	accurate	ADJ
ijtc-179	129	20	information	information	NOUN
ijtc-179	129	21	to	to	PART
ijtc-179	129	22	facilitate	facilitate	VERB
ijtc-179	129	23	efforts	effort	NOUN
ijtc-179	129	24	to	to	PART
ijtc-179	129	25	control	control	VERB
ijtc-179	129	26	costs	cost	NOUN
ijtc-179	129	27	,	,	PUNCT
ijtc-179	129	28	measure	measure	NOUN
ijtc-179	129	29	and	and	CCONJ
ijtc-179	129	30	improve	improve	VERB
ijtc-179	129	31	productivity	productivity	NOUN
ijtc-179	129	32	,	,	PUNCT
ijtc-179	129	33	and	and	CCONJ
ijtc-179	129	34	to	to	PART
ijtc-179	129	35	devise	devise	VERB
ijtc-179	129	36	improved	improved	ADJ
ijtc-179	129	37	production	production	NOUN
ijtc-179	129	38	processes	process	NOUN
ijtc-179	129	39	.	.	PUNCT
ijtc-179	130	1	a	a	DET
ijtc-179	130	2	statement	statement	NOUN
ijtc-179	130	3	expressed	express	VERB
ijtc-179	130	4	by	by	ADP
ijtc-179	130	5	anders	anders	PROPN
ijtc-179	130	6	rom	rom	PROPN
ijtc-179	130	7	(	(	PUNCT
ijtc-179	130	8	2005	2005	NUM
ijtc-179	130	9	)	)	PUNCT
ijtc-179	130	10	states	state	VERB
ijtc-179	130	11	that	that	SCONJ
ijtc-179	130	12	a	a	DET
ijtc-179	130	13	management	management	NOUN
ijtc-179	130	14	accounting	accounting	NOUN
ijtc-179	130	15	system	system	NOUN
ijtc-179	130	16	is	be	AUX
ijtc-179	130	17	an	an	DET
ijtc-179	130	18	enterprise	enterprise	NOUN
ijtc-179	130	19	system	system	NOUN
ijtc-179	130	20	including	include	VERB
ijtc-179	130	21	an	an	DET
ijtc-179	130	22	information	information	NOUN
ijtc-179	130	23	system	system	NOUN
ijtc-179	130	24	the	the	DET
ijtc-179	130	25	terms	term	NOUN
ijtc-179	130	26	'	'	PART
ijtc-179	130	27	integrated	integrate	VERB
ijtc-179	130	28	information	information	NOUN
ijtc-179	130	29	system	system	NOUN
ijtc-179	130	30	.	.	PUNCT
ijtc-179	131	1	several	several	ADJ
ijtc-179	131	2	meanings	meaning	NOUN
ijtc-179	131	3	that	that	PRON
ijtc-179	131	4	are	be	AUX
ijtc-179	131	5	in	in	ADP
ijtc-179	131	6	line	line	NOUN
ijtc-179	131	7	with	with	ADP
ijtc-179	131	8	the	the	DET
ijtc-179	131	9	above	above	ADJ
ijtc-179	131	10	meanings	meaning	NOUN
ijtc-179	131	11	have	have	AUX
ijtc-179	131	12	been	be	AUX
ijtc-179	131	13	put	put	VERB
ijtc-179	131	14	forward	forward	ADV
ijtc-179	131	15	by	by	ADP
ijtc-179	131	16	other	other	ADJ
ijtc-179	131	17	experts	expert	NOUN
ijtc-179	131	18	who	who	PRON
ijtc-179	131	19	say	say	VERB
ijtc-179	131	20	that	that	SCONJ
ijtc-179	131	21	what	what	PRON
ijtc-179	131	22	is	be	AUX
ijtc-179	131	23	meant	mean	VERB
ijtc-179	131	24	by	by	ADP
ijtc-179	131	25	a	a	DET
ijtc-179	131	26	management	management	NOUN
ijtc-179	131	27	accounting	accounting	NOUN
ijtc-179	131	28	system	system	NOUN
ijtc-179	131	29	is	be	AUX
ijtc-179	131	30	a	a	DET
ijtc-179	131	31	formal	formal	ADJ
ijtc-179	131	32	system	system	NOUN
ijtc-179	131	33	designed	design	VERB
ijtc-179	131	34	to	to	PART
ijtc-179	131	35	provide	provide	VERB
ijtc-179	131	36	information	information	NOUN
ijtc-179	131	37	to	to	ADP
ijtc-179	131	38	managers	manager	NOUN
ijtc-179	131	39	and	and	CCONJ
ijtc-179	131	40	employees	employee	NOUN
ijtc-179	131	41	in	in	ADP
ijtc-179	131	42	the	the	DET
ijtc-179	131	43	organization	organization	NOUN
ijtc-179	131	44	to	to	PART
ijtc-179	131	45	provide	provide	VERB
ijtc-179	131	46	relevant	relevant	ADJ
ijtc-179	131	47	information	information	NOUN
ijtc-179	131	48	,	,	PUNCT
ijtc-179	131	49	both	both	CCONJ
ijtc-179	131	50	financial	financial	ADJ
ijtc-179	131	51	and	and	CCONJ
ijtc-179	131	52	non	non	ADJ
ijtc-179	131	53	-	-	ADJ
ijtc-179	131	54	financial	financial	ADJ
ijtc-179	131	55	.	.	PUNCT
ijtc-179	132	1	financial	financial	ADJ
ijtc-179	132	2	,	,	PUNCT
ijtc-179	132	3	such	such	ADJ
ijtc-179	132	4	as	as	ADP
ijtc-179	132	5	collecting	collecting	NOUN
ijtc-179	132	6	,	,	PUNCT
ijtc-179	132	7	measuring	measure	VERB
ijtc-179	132	8	,	,	PUNCT
ijtc-179	132	9	storing	storing	NOUN
ijtc-179	132	10	,	,	PUNCT
ijtc-179	132	11	analyzing	analyzing	NOUN
ijtc-179	132	12	,	,	PUNCT
ijtc-179	132	13	reporting	reporting	NOUN
ijtc-179	132	14	,	,	PUNCT
ijtc-179	132	15	and	and	CCONJ
ijtc-179	132	16	managing	manage	VERB
ijtc-179	132	17	timely	timely	ADJ
ijtc-179	132	18	,	,	PUNCT
ijtc-179	132	19	accurate	accurate	ADJ
ijtc-179	132	20	information	information	NOUN
ijtc-179	132	21	about	about	ADP
ijtc-179	132	22	activities	activity	NOUN
ijtc-179	132	23	to	to	PART
ijtc-179	132	24	make	make	VERB
ijtc-179	132	25	effective	effective	ADJ
ijtc-179	132	26	decisions	decision	NOUN
ijtc-179	132	27	in	in	ADP
ijtc-179	132	28	achieving	achieve	VERB
ijtc-179	132	29	goals	goal	NOUN
ijtc-179	132	30	or	or	CCONJ
ijtc-179	132	31	objectives	objective	NOUN
ijtc-179	132	32	in	in	ADP
ijtc-179	132	33	the	the	DET
ijtc-179	132	34	organization	organization	NOUN
ijtc-179	132	35	in	in	ADP
ijtc-179	132	36	an	an	DET
ijtc-179	132	37	integrated	integrate	VERB
ijtc-179	132	38	manner	manner	NOUN
ijtc-179	132	39	to	to	PART
ijtc-179	132	40	make	make	VERB
ijtc-179	132	41	decisions	decision	NOUN
ijtc-179	132	42	.	.	PUNCT
ijtc-179	133	1	based	base	VERB
ijtc-179	133	2	on	on	ADP
ijtc-179	133	3	the	the	DET
ijtc-179	133	4	dimensions	dimension	NOUN
ijtc-179	133	5	put	put	VERB
ijtc-179	133	6	forward	forward	ADV
ijtc-179	133	7	by	by	ADP
ijtc-179	133	8	experts	expert	NOUN
ijtc-179	133	9	(	(	PUNCT
ijtc-179	133	10	heidmann	heidmann	NOUN
ijtc-179	133	11	,	,	PUNCT
ijtc-179	133	12	2008	2008	NUM
ijtc-179	133	13	,	,	PUNCT
ijtc-179	133	14	avison	avison	PROPN
ijtc-179	133	15	&	&	CCONJ
ijtc-179	133	16	fitzgerald	fitzgerald	PROPN
ijtc-179	133	17	,	,	PUNCT
ijtc-179	133	18	2006	2006	NUM
ijtc-179	133	19	)	)	PUNCT
ijtc-179	133	20	,	,	PUNCT
ijtc-179	133	21	the	the	DET
ijtc-179	133	22	dimensions	dimension	NOUN
ijtc-179	133	23	of	of	ADP
ijtc-179	133	24	management	management	NOUN
ijtc-179	133	25	accounting	accounting	NOUN
ijtc-179	133	26	information	information	NOUN
ijtc-179	133	27	systems	system	NOUN
ijtc-179	133	28	in	in	ADP
ijtc-179	133	29	this	this	DET
ijtc-179	133	30	study	study	NOUN
ijtc-179	133	31	are	be	AUX
ijtc-179	133	32	integrated	integrate	VERB
ijtc-179	133	33	.	.	PUNCT
ijtc-179	134	1	(	(	PUNCT
ijtc-179	134	2	1	1	X
ijtc-179	134	3	)	)	PUNCT
ijtc-179	134	4	integrated	integrate	VERB
ijtc-179	134	5	:	:	PUNCT
ijtc-179	134	6	the	the	DET
ijtc-179	134	7	system	system	NOUN
ijtc-179	134	8	can	can	AUX
ijtc-179	134	9	cooperate	cooperate	VERB
ijtc-179	134	10	;	;	PUNCT
ijtc-179	134	11	(	(	PUNCT
ijtc-179	134	12	2	2	X
ijtc-179	134	13	)	)	PUNCT
ijtc-179	134	14	follows	follow	VERB
ijtc-179	134	15	:	:	PUNCT
ijtc-179	134	16	the	the	DET
ijtc-179	134	17	system	system	NOUN
ijtc-179	134	18	can	can	AUX
ijtc-179	134	19	adapt	adapt	VERB
ijtc-179	134	20	to	to	ADP
ijtc-179	134	21	environmental	environmental	ADJ
ijtc-179	134	22	changes	change	NOUN
ijtc-179	134	23	;	;	PUNCT
ijtc-179	134	24	(	(	PUNCT
ijtc-179	134	25	3	3	X
ijtc-179	134	26	)	)	PUNCT
ijtc-179	134	27	flexibility	flexibility	NOUN
ijtc-179	134	28	:	:	PUNCT
ijtc-179	134	29	the	the	DET
ijtc-179	134	30	system	system	NOUN
ijtc-179	134	31	is	be	AUX
ijtc-179	134	32	easily	easily	ADV
ijtc-179	134	33	accessible	accessible	ADJ
ijtc-179	134	34	when	when	SCONJ
ijtc-179	134	35	needed	need	VERB
ijtc-179	134	36	;	;	PUNCT
ijtc-179	134	37	(	(	PUNCT
ijtc-179	134	38	4	4	X
ijtc-179	134	39	)	)	PUNCT
ijtc-179	134	40	reliable	reliable	ADJ
ijtc-179	134	41	:	:	PUNCT
ijtc-179	134	42	the	the	DET
ijtc-179	134	43	system	system	NOUN
ijtc-179	134	44	can	can	AUX
ijtc-179	134	45	minimize	minimize	VERB
ijtc-179	134	46	errors	error	NOUN
ijtc-179	134	47	and	and	CCONJ
ijtc-179	134	48	function	function	VERB
ijtc-179	134	49	properly	properly	ADV
ijtc-179	134	50	;	;	PUNCT
ijtc-179	134	51	(	(	PUNCT
ijtc-179	134	52	5	5	X
ijtc-179	134	53	)	)	PUNCT
ijtc-179	134	54	formalization	formalization	NOUN
ijtc-179	134	55	:	:	PUNCT
ijtc-179	134	56	formalization	formalization	NOUN
ijtc-179	134	57	measures	measure	NOUN
ijtc-179	134	58	the	the	DET
ijtc-179	134	59	extent	extent	NOUN
ijtc-179	134	60	to	to	PART
ijtc-179	134	61	which	which	PRON
ijtc-179	134	62	a	a	DET
ijtc-179	134	63	system	system	NOUN
ijtc-179	134	64	contains	contain	VERB
ijtc-179	134	65	rules	rule	NOUN
ijtc-179	134	66	or	or	CCONJ
ijtc-179	134	67	procedures	procedure	NOUN
ijtc-179	134	68	;	;	PUNCT
ijtc-179	134	69	and	and	CCONJ
ijtc-179	134	70	(	(	PUNCT
ijtc-179	134	71	6	6	NUM
ijtc-179	134	72	)	)	PUNCT
ijtc-179	134	73	media	medium	NOUN
ijtc-179	134	74	richness	richness	NOUN
ijtc-179	134	75	:	:	PUNCT
ijtc-179	134	76	measure	measure	VERB
ijtc-179	134	77	the	the	DET
ijtc-179	134	78	extent	extent	NOUN
ijtc-179	134	79	to	to	PART
ijtc-179	134	80	which	which	PRON
ijtc-179	134	81	the	the	DET
ijtc-179	134	82	system	system	NOUN
ijtc-179	134	83	uses	use	VERB
ijtc-179	134	84	various	various	ADJ
ijtc-179	134	85	alternative	alternative	ADJ
ijtc-179	134	86	media	medium	NOUN
ijtc-179	134	87	to	to	PART
ijtc-179	134	88	simplify	simplify	VERB
ijtc-179	134	89	and	and	CCONJ
ijtc-179	134	90	speed	speed	VERB
ijtc-179	134	91	up	up	ADP
ijtc-179	134	92	communication	communication	NOUN
ijtc-179	134	93	.	.	PUNCT
ijtc-179	135	1	the	the	DET
ijtc-179	135	2	effect	effect	NOUN
ijtc-179	135	3	of	of	ADP
ijtc-179	135	4	top	top	ADJ
ijtc-179	135	5	management	management	NOUN
ijtc-179	135	6	support	support	NOUN
ijtc-179	135	7	on	on	ADP
ijtc-179	135	8	the	the	DET
ijtc-179	135	9	quality	quality	NOUN
ijtc-179	135	10	of	of	ADP
ijtc-179	135	11	accounting	accounting	NOUN
ijtc-179	135	12	information	information	NOUN
ijtc-179	135	13	systems	system	NOUN
ijtc-179	135	14	:	:	PUNCT
ijtc-179	135	15	mahring	mahre	VERB
ijtc-179	135	16	(	(	PUNCT
ijtc-179	135	17	2002	2002	NUM
ijtc-179	135	18	)	)	PUNCT
ijtc-179	135	19	explains	explain	VERB
ijtc-179	135	20	the	the	DET
ijtc-179	135	21	importance	importance	NOUN
ijtc-179	135	22	of	of	ADP
ijtc-179	135	23	top	top	ADJ
ijtc-179	135	24	management	management	NOUN
ijtc-179	135	25	support	support	NOUN
ijtc-179	135	26	in	in	ADP
ijtc-179	135	27	the	the	DET
ijtc-179	135	28	success	success	NOUN
ijtc-179	135	29	of	of	ADP
ijtc-179	135	30	information	information	NOUN
ijtc-179	135	31	systems	system	NOUN
ijtc-179	135	32	.	.	PUNCT
ijtc-179	136	1	mcleod	mcleod	PROPN
ijtc-179	136	2	&	&	CCONJ
ijtc-179	136	3	schell	schell	PROPN
ijtc-179	136	4	(	(	PUNCT
ijtc-179	136	5	2007	2007	NUM
ijtc-179	136	6	)	)	PUNCT
ijtc-179	136	7	stated	state	VERB
ijtc-179	136	8	that	that	SCONJ
ijtc-179	136	9	top	top	ADJ
ijtc-179	136	10	management	management	NOUN
ijtc-179	136	11	support	support	NOUN
ijtc-179	136	12	is	be	AUX
ijtc-179	136	13	one	one	NUM
ijtc-179	136	14	of	of	ADP
ijtc-179	136	15	the	the	DET
ijtc-179	136	16	factors	factor	NOUN
ijtc-179	136	17	that	that	PRON
ijtc-179	136	18	have	have	VERB
ijtc-179	136	19	an	an	DET
ijtc-179	136	20	impact	impact	NOUN
ijtc-179	136	21	on	on	ADP
ijtc-179	136	22	information	information	NOUN
ijtc-179	136	23	systems	system	NOUN
ijtc-179	136	24	.	.	PUNCT
ijtc-179	137	1	agree	agree	VERB
ijtc-179	137	2	with	with	ADP
ijtc-179	137	3	schwalbe	schwalbe	PROPN
ijtc-179	137	4	(	(	PUNCT
ijtc-179	137	5	2006	2006	NUM
ijtc-179	137	6	)	)	PUNCT
ijtc-179	137	7	which	which	PRON
ijtc-179	137	8	states	state	VERB
ijtc-179	137	9	that	that	SCONJ
ijtc-179	137	10	top	top	ADJ
ijtc-179	137	11	management	management	NOUN
ijtc-179	137	12	support	support	NOUN
ijtc-179	137	13	is	be	AUX
ijtc-179	137	14	the	the	DET
ijtc-179	137	15	main	main	ADJ
ijtc-179	137	16	support	support	NOUN
ijtc-179	137	17	in	in	ADP
ijtc-179	137	18	the	the	DET
ijtc-179	137	19	information	information	NOUN
ijtc-179	137	20	system	system	NOUN
ijtc-179	137	21	used	use	VERB
ijtc-179	137	22	.	.	PUNCT
ijtc-179	138	1	furthermore	furthermore	ADV
ijtc-179	138	2	,	,	PUNCT
ijtc-179	138	3	laudon	laudon	PROPN
ijtc-179	138	4	&	&	CCONJ
ijtc-179	138	5	laudon	laudon	PROPN
ijtc-179	138	6	(	(	PUNCT
ijtc-179	138	7	2014	2014	NUM
ijtc-179	138	8	)	)	PUNCT
ijtc-179	138	9	stated	state	VERB
ijtc-179	138	10	that	that	SCONJ
ijtc-179	138	11	information	information	NOUN
ijtc-179	138	12	systems	system	NOUN
ijtc-179	138	13	can	can	AUX
ijtc-179	138	14	be	be	AUX
ijtc-179	138	15	implemented	implement	VERB
ijtc-179	138	16	if	if	SCONJ
ijtc-179	138	17	there	there	PRON
ijtc-179	138	18	is	be	VERB
ijtc-179	138	19	user	user	NOUN
ijtc-179	138	20	involvement	involvement	NOUN
ijtc-179	138	21	and	and	CCONJ
ijtc-179	138	22	are	be	AUX
ijtc-179	138	23	supported	support	VERB
ijtc-179	138	24	by	by	ADP
ijtc-179	138	25	top	top	ADJ
ijtc-179	138	26	management	management	NOUN
ijtc-179	138	27	because	because	SCONJ
ijtc-179	138	28	they	they	PRON
ijtc-179	138	29	have	have	VERB
ijtc-179	138	30	more	more	ADJ
ijtc-179	138	31	opportunities	opportunity	NOUN
ijtc-179	138	32	to	to	PART
ijtc-179	138	33	shape	shape	VERB
ijtc-179	138	34	information	information	NOUN
ijtc-179	138	35	systems	system	NOUN
ijtc-179	138	36	according	accord	VERB
ijtc-179	138	37	to	to	ADP
ijtc-179	138	38	business	business	NOUN
ijtc-179	138	39	priorities	priority	NOUN
ijtc-179	138	40	and	and	CCONJ
ijtc-179	138	41	needs	need	NOUN
ijtc-179	138	42	,	,	PUNCT
ijtc-179	138	43	and	and	CCONJ
ijtc-179	138	44	more	more	ADJ
ijtc-179	138	45	opportunities	opportunity	NOUN
ijtc-179	138	46	to	to	PART
ijtc-179	138	47	control	control	VERB
ijtc-179	138	48	the	the	DET
ijtc-179	138	49	results	result	NOUN
ijtc-179	138	50	.	.	PUNCT
ijtc-179	139	1	the	the	DET
ijtc-179	139	2	same	same	ADJ
ijtc-179	139	3	opinion	opinion	NOUN
ijtc-179	139	4	was	be	AUX
ijtc-179	139	5	also	also	ADV
ijtc-179	139	6	conveyed	convey	VERB
ijtc-179	139	7	by	by	ADP
ijtc-179	139	8	olson	olson	NOUN
ijtc-179	139	9	(	(	PUNCT
ijtc-179	139	10	2004	2004	NUM
ijtc-179	139	11	)	)	PUNCT
ijtc-179	139	12	who	who	PRON
ijtc-179	139	13	revealed	reveal	VERB
ijtc-179	139	14	that	that	SCONJ
ijtc-179	139	15	top	top	ADJ
ijtc-179	139	16	management	management	NOUN
ijtc-179	139	17	support	support	NOUN
ijtc-179	139	18	is	be	AUX
ijtc-179	139	19	one	one	NUM
ijtc-179	139	20	of	of	ADP
ijtc-179	139	21	the	the	DET
ijtc-179	139	22	keys	key	NOUN
ijtc-179	139	23	to	to	ADP
ijtc-179	139	24	the	the	DET
ijtc-179	139	25	success	success	NOUN
ijtc-179	139	26	of	of	ADP
ijtc-179	139	27	implementing	implement	VERB
ijtc-179	139	28	information	information	NOUN
ijtc-179	139	29	systems	system	NOUN
ijtc-179	139	30	.	.	PUNCT
ijtc-179	140	1	research	research	NOUN
ijtc-179	140	2	by	by	ADP
ijtc-179	140	3	sharma	sharma	PROPN
ijtc-179	140	4	&	&	CCONJ
ijtc-179	140	5	yetton	yetton	PROPN
ijtc-179	140	6	(	(	PUNCT
ijtc-179	140	7	2003	2003	NUM
ijtc-179	140	8	)	)	PUNCT
ijtc-179	140	9	concluded	conclude	VERB
ijtc-179	140	10	that	that	SCONJ
ijtc-179	140	11	management	management	NOUN
ijtc-179	140	12	support	support	NOUN
ijtc-179	140	13	is	be	AUX
ijtc-179	140	14	considered	consider	VERB
ijtc-179	140	15	an	an	DET
ijtc-179	140	16	important	important	ADJ
ijtc-179	140	17	factor	factor	NOUN
ijtc-179	140	18	in	in	ADP
ijtc-179	140	19	the	the	DET
ijtc-179	140	20	success	success	NOUN
ijtc-179	140	21	of	of	ADP
ijtc-179	140	22	a	a	DET
ijtc-179	140	23	management	management	NOUN
ijtc-179	140	24	accounting	accounting	NOUN
ijtc-179	140	25	system	system	NOUN
ijtc-179	140	26	.	.	PUNCT
ijtc-179	141	1	the	the	DET
ijtc-179	141	2	form	form	NOUN
ijtc-179	141	3	of	of	ADP
ijtc-179	141	4	top	top	ADJ
ijtc-179	141	5	top	top	ADJ
ijtc-179	141	6	management	management	NOUN
ijtc-179	141	7	support	support	NOUN
ijtc-179	141	8	functions	function	NOUN
ijtc-179	141	9	in	in	ADP
ijtc-179	141	10	higher	high	ADJ
ijtc-179	141	11	education	education	NOUN
ijtc-179	141	12	management	management	NOUN
ijtc-179	141	13	accounting	accounting	NOUN
ijtc-179	141	14	information	information	NOUN
ijtc-179	141	15	systems	system	NOUN
ijtc-179	141	16	hertati	hertati	PROPN
ijtc-179	141	17	,	,	PUNCT
ijtc-179	141	18	et	et	PROPN
ijtc-179	141	19	.	.	PUNCT
ijtc-179	142	1	al	al	PROPN
ijtc-179	142	2	7	7	NUM
ijtc-179	142	3	|	|	CCONJ
ijtc-179	142	4	ilomata	ilomata	PROPN
ijtc-179	142	5	international	international	ADJ
ijtc-179	142	6	journal	journal	NOUN
ijtc-179	142	7	of	of	ADP
ijtc-179	142	8	tax	tax	PROPN
ijtc-179	142	9	&	&	CCONJ
ijtc-179	142	10	accounting	accounting	PROPN
ijtc-179	142	11	volume	volume	NOUN
ijtc-179	142	12	2	2	NUM
ijtc-179	142	13	issue	issue	NOUN
ijtc-179	142	14	1	1	NUM
ijtc-179	142	15	,	,	PUNCT
ijtc-179	142	16	january	january	PROPN
ijtc-179	142	17	2021	2021	NUM
ijtc-179	142	18	management	management	NOUN
ijtc-179	142	19	support	support	NOUN
ijtc-179	142	20	is	be	AUX
ijtc-179	142	21	in	in	ADP
ijtc-179	142	22	the	the	DET
ijtc-179	142	23	form	form	NOUN
ijtc-179	142	24	of	of	ADP
ijtc-179	142	25	establishing	establish	VERB
ijtc-179	142	26	a	a	DET
ijtc-179	142	27	new	new	ADJ
ijtc-179	142	28	structure	structure	NOUN
ijtc-179	142	29	,	,	PUNCT
ijtc-179	142	30	a	a	DET
ijtc-179	142	31	supervisory	supervisory	ADJ
ijtc-179	142	32	system	system	NOUN
ijtc-179	142	33	,	,	PUNCT
ijtc-179	142	34	a	a	DET
ijtc-179	142	35	coordinating	coordinating	NOUN
ijtc-179	142	36	mechanism	mechanism	NOUN
ijtc-179	142	37	,	,	PUNCT
ijtc-179	142	38	and	and	CCONJ
ijtc-179	142	39	motivating	motivate	VERB
ijtc-179	142	40	performance	performance	NOUN
ijtc-179	142	41	improvement	improvement	NOUN
ijtc-179	142	42	.	.	PUNCT
ijtc-179	143	1	this	this	PRON
ijtc-179	143	2	is	be	AUX
ijtc-179	143	3	supported	support	VERB
ijtc-179	143	4	by	by	ADP
ijtc-179	143	5	the	the	DET
ijtc-179	143	6	research	research	NOUN
ijtc-179	143	7	of	of	ADP
ijtc-179	143	8	nathan	nathan	PROPN
ijtc-179	143	9	et	et	PROPN
ijtc-179	143	10	al	al	PROPN
ijtc-179	143	11	.	.	PROPN
ijtc-179	144	1	(	(	PUNCT
ijtc-179	144	2	2004	2004	NUM
ijtc-179	144	3	)	)	PUNCT
ijtc-179	144	4	who	who	PRON
ijtc-179	144	5	stated	state	VERB
ijtc-179	144	6	that	that	SCONJ
ijtc-179	144	7	top	top	ADJ
ijtc-179	144	8	management	management	NOUN
ijtc-179	144	9	support	support	NOUN
ijtc-179	144	10	has	have	AUX
ijtc-179	144	11	been	be	AUX
ijtc-179	144	12	identified	identify	VERB
ijtc-179	144	13	as	as	ADP
ijtc-179	144	14	an	an	DET
ijtc-179	144	15	important	important	ADJ
ijtc-179	144	16	factor	factor	NOUN
ijtc-179	144	17	for	for	ADP
ijtc-179	144	18	the	the	DET
ijtc-179	144	19	success	success	NOUN
ijtc-179	144	20	of	of	ADP
ijtc-179	144	21	an	an	DET
ijtc-179	144	22	organization	organization	NOUN
ijtc-179	144	23	.	.	PUNCT
ijtc-179	145	1	the	the	DET
ijtc-179	145	2	results	result	NOUN
ijtc-179	145	3	of	of	ADP
ijtc-179	145	4	this	this	DET
ijtc-179	145	5	study	study	NOUN
ijtc-179	145	6	indicate	indicate	VERB
ijtc-179	145	7	that	that	SCONJ
ijtc-179	145	8	a	a	DET
ijtc-179	145	9	framework	framework	NOUN
ijtc-179	145	10	in	in	ADP
ijtc-179	145	11	understanding	understand	VERB
ijtc-179	145	12	the	the	DET
ijtc-179	145	13	impact	impact	NOUN
ijtc-179	145	14	of	of	ADP
ijtc-179	145	15	top	top	ADJ
ijtc-179	145	16	management	management	NOUN
ijtc-179	145	17	support	support	NOUN
ijtc-179	145	18	on	on	ADP
ijtc-179	145	19	the	the	DET
ijtc-179	145	20	performance	performance	NOUN
ijtc-179	145	21	of	of	ADP
ijtc-179	145	22	information	information	NOUN
ijtc-179	145	23	systems	system	NOUN
ijtc-179	145	24	in	in	ADP
ijtc-179	145	25	an	an	DET
ijtc-179	145	26	organization	organization	NOUN
ijtc-179	145	27	.	.	PUNCT
ijtc-179	146	1	research	research	NOUN
ijtc-179	146	2	conducted	conduct	VERB
ijtc-179	146	3	by	by	ADP
ijtc-179	146	4	dong	dong	PROPN
ijtc-179	146	5	et	et	PROPN
ijtc-179	146	6	al	al	PROPN
ijtc-179	146	7	.	.	PROPN
ijtc-179	147	1	(	(	PUNCT
ijtc-179	147	2	2009	2009	NUM
ijtc-179	147	3	)	)	PUNCT
ijtc-179	147	4	concluded	conclude	VERB
ijtc-179	147	5	that	that	SCONJ
ijtc-179	147	6	the	the	DET
ijtc-179	147	7	position	position	NOUN
ijtc-179	147	8	of	of	ADP
ijtc-179	147	9	top	top	ADJ
ijtc-179	147	10	management	management	NOUN
ijtc-179	147	11	support	support	NOUN
ijtc-179	147	12	is	be	AUX
ijtc-179	147	13	very	very	ADV
ijtc-179	147	14	important	important	ADJ
ijtc-179	147	15	in	in	ADP
ijtc-179	147	16	the	the	DET
ijtc-179	147	17	implementation	implementation	NOUN
ijtc-179	147	18	of	of	ADP
ijtc-179	147	19	a	a	DET
ijtc-179	147	20	management	management	NOUN
ijtc-179	147	21	accounting	accounting	NOUN
ijtc-179	147	22	system	system	NOUN
ijtc-179	147	23	,	,	PUNCT
ijtc-179	147	24	which	which	PRON
ijtc-179	147	25	understands	understand	VERB
ijtc-179	147	26	the	the	DET
ijtc-179	147	27	concept	concept	NOUN
ijtc-179	147	28	of	of	ADP
ijtc-179	147	29	work	work	NOUN
ijtc-179	147	30	in	in	ADP
ijtc-179	147	31	an	an	DET
ijtc-179	147	32	organization	organization	NOUN
ijtc-179	147	33	.	.	PUNCT
ijtc-179	148	1	research	research	NOUN
ijtc-179	148	2	by	by	ADP
ijtc-179	148	3	dong	dong	PROPN
ijtc-179	148	4	et	et	PROPN
ijtc-179	148	5	al	al	PROPN
ijtc-179	148	6	.	.	PROPN
ijtc-179	149	1	(	(	PUNCT
ijtc-179	149	2	2009	2009	NUM
ijtc-179	149	3	)	)	PUNCT
ijtc-179	149	4	supported	support	VERB
ijtc-179	149	5	by	by	ADP
ijtc-179	149	6	hwang	hwang	PROPN
ijtc-179	149	7	et	et	PROPN
ijtc-179	149	8	al	al	PROPN
ijtc-179	149	9	.	.	PROPN
ijtc-179	150	1	(	(	PUNCT
ijtc-179	150	2	2012	2012	NUM
ijtc-179	150	3	)	)	PUNCT
ijtc-179	150	4	stated	state	VERB
ijtc-179	150	5	that	that	SCONJ
ijtc-179	150	6	in	in	ADP
ijtc-179	150	7	addition	addition	NOUN
ijtc-179	150	8	to	to	ADP
ijtc-179	150	9	training	training	NOUN
ijtc-179	150	10	,	,	PUNCT
ijtc-179	150	11	top	top	ADJ
ijtc-179	150	12	management	management	NOUN
ijtc-179	150	13	support	support	NOUN
ijtc-179	150	14	can	can	AUX
ijtc-179	150	15	also	also	ADV
ijtc-179	150	16	affect	affect	VERB
ijtc-179	150	17	the	the	DET
ijtc-179	150	18	implementation	implementation	NOUN
ijtc-179	150	19	of	of	ADP
ijtc-179	150	20	information	information	NOUN
ijtc-179	150	21	systems	system	NOUN
ijtc-179	150	22	.	.	PUNCT
ijtc-179	151	1	likewise	likewise	ADV
ijtc-179	151	2	,	,	PUNCT
ijtc-179	151	3	hussein	hussein	PROPN
ijtc-179	151	4	et	et	PROPN
ijtc-179	151	5	al	al	PROPN
ijtc-179	151	6	.	.	PROPN
ijtc-179	152	1	(	(	PUNCT
ijtc-179	152	2	2007	2007	NUM
ijtc-179	152	3	)	)	PUNCT
ijtc-179	152	4	argued	argue	VERB
ijtc-179	152	5	in	in	ADP
ijtc-179	152	6	the	the	DET
ijtc-179	152	7	results	result	NOUN
ijtc-179	152	8	of	of	ADP
ijtc-179	152	9	their	their	PRON
ijtc-179	152	10	study	study	NOUN
ijtc-179	152	11	that	that	SCONJ
ijtc-179	152	12	top	top	ADJ
ijtc-179	152	13	management	management	NOUN
ijtc-179	152	14	support	support	NOUN
ijtc-179	152	15	has	have	VERB
ijtc-179	152	16	a	a	DET
ijtc-179	152	17	significant	significant	ADJ
ijtc-179	152	18	effect	effect	NOUN
ijtc-179	152	19	on	on	ADP
ijtc-179	152	20	the	the	DET
ijtc-179	152	21	success	success	NOUN
ijtc-179	152	22	of	of	ADP
ijtc-179	152	23	information	information	NOUN
ijtc-179	152	24	systems	system	NOUN
ijtc-179	152	25	.	.	PUNCT
ijtc-179	153	1	top	top	ADJ
ijtc-179	153	2	management	management	NOUN
ijtc-179	153	3	support	support	NOUN
ijtc-179	153	4	is	be	AUX
ijtc-179	153	5	significantly	significantly	ADV
ijtc-179	153	6	and	and	CCONJ
ijtc-179	153	7	positively	positively	ADV
ijtc-179	153	8	related	relate	VERB
ijtc-179	153	9	to	to	ADP
ijtc-179	153	10	the	the	DET
ijtc-179	153	11	dimensions	dimension	NOUN
ijtc-179	153	12	of	of	ADP
ijtc-179	153	13	information	information	NOUN
ijtc-179	153	14	system	system	NOUN
ijtc-179	153	15	success	success	NOUN
ijtc-179	153	16	:	:	PUNCT
ijtc-179	153	17	these	these	DET
ijtc-179	153	18	findings	finding	NOUN
ijtc-179	153	19	further	far	ADV
ijtc-179	153	20	strengthen	strengthen	VERB
ijtc-179	153	21	the	the	DET
ijtc-179	153	22	argument	argument	NOUN
ijtc-179	153	23	that	that	SCONJ
ijtc-179	153	24	top	top	ADJ
ijtc-179	153	25	management	management	NOUN
ijtc-179	153	26	support	support	NOUN
ijtc-179	153	27	has	have	AUX
ijtc-179	153	28	a	a	DET
ijtc-179	153	29	considerable	considerable	ADJ
ijtc-179	153	30	influence	influence	NOUN
ijtc-179	153	31	on	on	ADP
ijtc-179	153	32	the	the	DET
ijtc-179	153	33	success	success	NOUN
ijtc-179	153	34	of	of	ADP
ijtc-179	153	35	management	management	NOUN
ijtc-179	153	36	accounting	accounting	NOUN
ijtc-179	153	37	information	information	NOUN
ijtc-179	153	38	systems	system	NOUN
ijtc-179	153	39	(	(	PUNCT
ijtc-179	153	40	hertati	hertati	PROPN
ijtc-179	153	41	,	,	PUNCT
ijtc-179	153	42	et	et	PROPN
ijtc-179	153	43	al	al	PROPN
ijtc-179	153	44	,	,	PUNCT
ijtc-179	153	45	2020	2020	NUM
ijtc-179	153	46	)	)	PUNCT
ijtc-179	153	47	.	.	PUNCT
ijtc-179	154	1	top	top	ADJ
ijtc-179	154	2	management	management	NOUN
ijtc-179	154	3	support	support	NOUN
ijtc-179	154	4	is	be	AUX
ijtc-179	154	5	significantly	significantly	ADV
ijtc-179	154	6	and	and	CCONJ
ijtc-179	154	7	positively	positively	ADV
ijtc-179	154	8	related	relate	VERB
ijtc-179	154	9	to	to	ADP
ijtc-179	154	10	the	the	DET
ijtc-179	154	11	dimensions	dimension	NOUN
ijtc-179	154	12	of	of	ADP
ijtc-179	154	13	si	si	NOUN
ijtc-179	154	14	success	success	NOUN
ijtc-179	154	15	.	.	PUNCT
ijtc-179	155	1	stare	stare	NOUN
ijtc-179	155	2	(	(	PUNCT
ijtc-179	155	3	2011	2011	NUM
ijtc-179	155	4	)	)	PUNCT
ijtc-179	155	5	in	in	ADP
ijtc-179	155	6	his	his	PRON
ijtc-179	155	7	research	research	NOUN
ijtc-179	155	8	suggests	suggest	VERB
ijtc-179	155	9	that	that	SCONJ
ijtc-179	155	10	the	the	DET
ijtc-179	155	11	support	support	NOUN
ijtc-179	155	12	provided	provide	VERB
ijtc-179	155	13	by	by	ADP
ijtc-179	155	14	top	top	ADJ
ijtc-179	155	15	management	management	NOUN
ijtc-179	155	16	can	can	AUX
ijtc-179	155	17	be	be	AUX
ijtc-179	155	18	in	in	ADP
ijtc-179	155	19	the	the	DET
ijtc-179	155	20	form	form	NOUN
ijtc-179	155	21	of	of	ADP
ijtc-179	155	22	planning	planning	NOUN
ijtc-179	155	23	,	,	PUNCT
ijtc-179	155	24	monitoring	monitoring	NOUN
ijtc-179	155	25	,	,	PUNCT
ijtc-179	155	26	and	and	CCONJ
ijtc-179	155	27	evaluating	evaluate	VERB
ijtc-179	155	28	the	the	DET
ijtc-179	155	29	results	result	NOUN
ijtc-179	155	30	achieved	achieve	VERB
ijtc-179	155	31	,	,	PUNCT
ijtc-179	155	32	overcoming	overcome	VERB
ijtc-179	155	33	problems	problem	NOUN
ijtc-179	155	34	,	,	PUNCT
ijtc-179	155	35	facilitating	facilitate	VERB
ijtc-179	155	36	resources	resource	NOUN
ijtc-179	155	37	,	,	PUNCT
ijtc-179	155	38	and	and	CCONJ
ijtc-179	155	39	providing	provide	VERB
ijtc-179	155	40	rewards	reward	NOUN
ijtc-179	155	41	to	to	ADP
ijtc-179	155	42	achievers	achiever	NOUN
ijtc-179	155	43	.	.	PUNCT
ijtc-179	156	1	furthermore	furthermore	ADV
ijtc-179	156	2	,	,	PUNCT
ijtc-179	156	3	top	top	ADJ
ijtc-179	156	4	management	management	NOUN
ijtc-179	156	5	plays	play	VERB
ijtc-179	156	6	a	a	DET
ijtc-179	156	7	role	role	NOUN
ijtc-179	156	8	in	in	ADP
ijtc-179	156	9	implementing	implement	VERB
ijtc-179	156	10	information	information	NOUN
ijtc-179	156	11	systems	system	NOUN
ijtc-179	156	12	,	,	PUNCT
ijtc-179	156	13	in	in	ADP
ijtc-179	156	14	the	the	DET
ijtc-179	156	15	form	form	NOUN
ijtc-179	156	16	of	of	ADP
ijtc-179	156	17	observation	observation	NOUN
ijtc-179	156	18	and	and	CCONJ
ijtc-179	156	19	participation	participation	NOUN
ijtc-179	156	20	in	in	ADP
ijtc-179	156	21	implementing	implement	VERB
ijtc-179	156	22	information	information	NOUN
ijtc-179	156	23	systems	system	NOUN
ijtc-179	156	24	(	(	PUNCT
ijtc-179	156	25	arnoldina	arnoldina	PROPN
ijtc-179	156	26	,	,	PUNCT
ijtc-179	156	27	2010	2010	NUM
ijtc-179	156	28	)	)	PUNCT
ijtc-179	156	29	.	.	PUNCT
ijtc-179	157	1	based	base	VERB
ijtc-179	157	2	on	on	ADP
ijtc-179	157	3	the	the	DET
ijtc-179	157	4	description	description	NOUN
ijtc-179	157	5	above	above	ADV
ijtc-179	157	6	,	,	PUNCT
ijtc-179	157	7	the	the	DET
ijtc-179	157	8	quality	quality	NOUN
ijtc-179	157	9	of	of	ADP
ijtc-179	157	10	accounting	accounting	NOUN
ijtc-179	157	11	information	information	NOUN
ijtc-179	157	12	systems	system	NOUN
ijtc-179	157	13	is	be	AUX
ijtc-179	157	14	indicated	indicate	VERB
ijtc-179	157	15	by	by	ADP
ijtc-179	157	16	the	the	DET
ijtc-179	157	17	more	more	ADV
ijtc-179	157	18	optimal	optimal	ADJ
ijtc-179	157	19	top	top	ADJ
ijtc-179	157	20	management	management	NOUN
ijtc-179	157	21	support	support	NOUN
ijtc-179	157	22	is	be	AUX
ijtc-179	157	23	given	give	VERB
ijtc-179	157	24	,	,	PUNCT
ijtc-179	157	25	the	the	PRON
ijtc-179	157	26	higher	high	ADJ
ijtc-179	157	27	the	the	DET
ijtc-179	157	28	success	success	NOUN
ijtc-179	157	29	of	of	ADP
ijtc-179	157	30	information	information	NOUN
ijtc-179	157	31	systems	system	NOUN
ijtc-179	157	32	is	be	AUX
ijtc-179	157	33	achieved	achieve	VERB
ijtc-179	157	34	,	,	PUNCT
ijtc-179	157	35	the	the	DET
ijtc-179	157	36	performance	performance	NOUN
ijtc-179	157	37	of	of	ADP
ijtc-179	157	38	information	information	NOUN
ijtc-179	157	39	systems	system	NOUN
ijtc-179	157	40	and	and	CCONJ
ijtc-179	157	41	the	the	DET
ijtc-179	157	42	success	success	NOUN
ijtc-179	157	43	of	of	ADP
ijtc-179	157	44	information	information	NOUN
ijtc-179	157	45	systems	system	NOUN
ijtc-179	157	46	with	with	ADP
ijtc-179	157	47	the	the	DET
ijtc-179	157	48	participation	participation	NOUN
ijtc-179	157	49	and	and	CCONJ
ijtc-179	157	50	involvement	involvement	NOUN
ijtc-179	157	51	of	of	ADP
ijtc-179	157	52	top	top	ADJ
ijtc-179	157	53	management	management	NOUN
ijtc-179	157	54	,	,	PUNCT
ijtc-179	157	55	so	so	SCONJ
ijtc-179	157	56	it	it	PRON
ijtc-179	157	57	can	can	AUX
ijtc-179	157	58	be	be	AUX
ijtc-179	157	59	said	say	VERB
ijtc-179	157	60	that	that	SCONJ
ijtc-179	157	61	top	top	ADJ
ijtc-179	157	62	management	management	NOUN
ijtc-179	157	63	support	support	NOUN
ijtc-179	157	64	affects	affect	VERB
ijtc-179	157	65	quality	quality	NOUN
ijtc-179	157	66	.	.	PUNCT
ijtc-179	158	1	accounting	accounting	NOUN
ijtc-179	158	2	information	information	NOUN
ijtc-179	158	3	systems	system	NOUN
ijtc-179	158	4	and	and	CCONJ
ijtc-179	158	5	offers	offer	VERB
ijtc-179	158	6	advice	advice	NOUN
ijtc-179	158	7	and	and	CCONJ
ijtc-179	158	8	alternatives	alternative	NOUN
ijtc-179	158	9	.	.	PUNCT
ijtc-179	159	1	figure	figure	NOUN
ijtc-179	159	2	1	1	NUM
ijtc-179	159	3	:	:	PUNCT
ijtc-179	159	4	research	research	NOUN
ijtc-179	159	5	framework	framework	NOUN
ijtc-179	159	6	h1	h1	PROPN
ijtc-179	159	7	:	:	PUNCT
ijtc-179	159	8	the	the	DET
ijtc-179	159	9	top	top	ADJ
ijtc-179	159	10	management	management	NOUN
ijtc-179	159	11	support	support	NOUN
ijtc-179	159	12	function	function	NOUN
ijtc-179	159	13	affects	affect	VERB
ijtc-179	159	14	the	the	DET
ijtc-179	159	15	management	management	NOUN
ijtc-179	159	16	accounting	accounting	NOUN
ijtc-179	159	17	information	information	NOUN
ijtc-179	159	18	system	system	NOUN
ijtc-179	159	19	methods	method	NOUN
ijtc-179	159	20	research	research	NOUN
ijtc-179	159	21	methodology	methodology	NOUN
ijtc-179	159	22	:	:	PUNCT
ijtc-179	159	23	the	the	DET
ijtc-179	159	24	method	method	NOUN
ijtc-179	159	25	used	use	VERB
ijtc-179	159	26	in	in	ADP
ijtc-179	159	27	this	this	DET
ijtc-179	159	28	research	research	NOUN
ijtc-179	159	29	is	be	AUX
ijtc-179	159	30	descriptive	descriptive	ADJ
ijtc-179	159	31	and	and	CCONJ
ijtc-179	159	32	explanatory	explanatory	ADJ
ijtc-179	159	33	.	.	PUNCT
ijtc-179	160	1	the	the	DET
ijtc-179	160	2	population	population	NOUN
ijtc-179	160	3	in	in	ADP
ijtc-179	160	4	this	this	DET
ijtc-179	160	5	study	study	NOUN
ijtc-179	160	6	were	be	AUX
ijtc-179	160	7	related	relate	VERB
ijtc-179	160	8	sub	sub	NOUN
ijtc-179	160	9	-	-	NOUN
ijtc-179	160	10	units	unit	NOUN
ijtc-179	160	11	at	at	ADP
ijtc-179	160	12	higher	high	ADJ
ijtc-179	160	13	education	education	NOUN
ijtc-179	160	14	institutions	institution	NOUN
ijtc-179	160	15	in	in	ADP
ijtc-179	160	16	south	south	PROPN
ijtc-179	160	17	lecturer	lecturer	NOUN
ijtc-179	160	18	work	work	NOUN
ijtc-179	160	19	management	management	NOUN
ijtc-179	160	20	information	information	NOUN
ijtc-179	160	21	system	system	NOUN
ijtc-179	160	22	input	input	NOUN
ijtc-179	160	23	teaching	teach	VERB
ijtc-179	160	24	community	community	NOUN
ijtc-179	160	25	service	service	NOUN
ijtc-179	160	26	,	,	PUNCT
ijtc-179	160	27	research	research	NOUN
ijtc-179	160	28	,	,	PUNCT
ijtc-179	160	29	guiding	guide	VERB
ijtc-179	160	30	students	student	NOUN
ijtc-179	160	31	information	information	NOUN
ijtc-179	160	32	systems	system	NOUN
ijtc-179	160	33	process	process	NOUN
ijtc-179	160	34	management	management	NOUN
ijtc-179	160	35	accounting	accounting	NOUN
ijtc-179	160	36	salary	salary	NOUN
ijtc-179	160	37	and	and	CCONJ
ijtc-179	160	38	awards	award	NOUN
ijtc-179	160	39	dosen	dosen	VERB
ijtc-179	160	40	ad	ad	PROPN
ijtc-179	160	41	art	art	PROPN
ijtc-179	160	42	college	college	PROPN
ijtc-179	160	43	top	top	ADJ
ijtc-179	160	44	management	management	NOUN
ijtc-179	160	45	support	support	NOUN
ijtc-179	160	46	functions	function	NOUN
ijtc-179	160	47	in	in	ADP
ijtc-179	160	48	higher	high	ADJ
ijtc-179	160	49	education	education	NOUN
ijtc-179	160	50	management	management	NOUN
ijtc-179	160	51	accounting	accounting	NOUN
ijtc-179	160	52	information	information	NOUN
ijtc-179	160	53	systems	system	NOUN
ijtc-179	160	54	hertati	hertati	PROPN
ijtc-179	160	55	,	,	PUNCT
ijtc-179	160	56	et	et	PROPN
ijtc-179	160	57	.	.	PUNCT
ijtc-179	161	1	al	al	PROPN
ijtc-179	161	2	8	8	NUM
ijtc-179	161	3	|	|	ADV
ijtc-179	161	4	ilomata	ilomata	PROPN
ijtc-179	161	5	international	international	ADJ
ijtc-179	161	6	journal	journal	NOUN
ijtc-179	161	7	of	of	ADP
ijtc-179	161	8	tax	tax	PROPN
ijtc-179	161	9	&	&	CCONJ
ijtc-179	161	10	accounting	accounting	PROPN
ijtc-179	161	11	volume	volume	NOUN
ijtc-179	161	12	2	2	NUM
ijtc-179	161	13	issue	issue	NOUN
ijtc-179	161	14	1	1	NUM
ijtc-179	161	15	,	,	PUNCT
ijtc-179	161	16	january	january	PROPN
ijtc-179	161	17	2021	2021	NUM
ijtc-179	161	18	sumatra	sumatra	NOUN
ijtc-179	161	19	,	,	PUNCT
ijtc-179	161	20	as	as	ADV
ijtc-179	161	21	many	many	ADJ
ijtc-179	161	22	as	as	ADP
ijtc-179	161	23	120	120	NUM
ijtc-179	161	24	samples	sample	NOUN
ijtc-179	161	25	in	in	ADP
ijtc-179	161	26	15	15	NUM
ijtc-179	161	27	universities	university	NOUN
ijtc-179	161	28	.	.	PUNCT
ijtc-179	162	1	the	the	DET
ijtc-179	162	2	sample	sample	NOUN
ijtc-179	162	3	was	be	AUX
ijtc-179	162	4	obtained	obtain	VERB
ijtc-179	162	5	through	through	ADP
ijtc-179	162	6	a	a	DET
ijtc-179	162	7	simple	simple	ADJ
ijtc-179	162	8	random	random	ADJ
ijtc-179	162	9	sampling	sampling	NOUN
ijtc-179	162	10	technique	technique	NOUN
ijtc-179	162	11	using	use	VERB
ijtc-179	162	12	the	the	DET
ijtc-179	162	13	slovin	slovin	NOUN
ijtc-179	162	14	formula	formula	NOUN
ijtc-179	162	15	(	(	PUNCT
ijtc-179	162	16	cooper	cooper	PROPN
ijtc-179	162	17	&	&	CCONJ
ijtc-179	162	18	schindler	schindler	PROPN
ijtc-179	162	19	,	,	PUNCT
ijtc-179	162	20	2006	2006	NUM
ijtc-179	162	21	)	)	PUNCT
ijtc-179	162	22	,	,	PUNCT
ijtc-179	162	23	as	as	SCONJ
ijtc-179	162	24	follows	follow	VERB
ijtc-179	162	25	:	:	PUNCT
ijtc-179	162	26	𝐍	𝐍	NOUN
ijtc-179	162	27	𝟏	𝟏	NUM
ijtc-179	162	28	+	+	NUM
ijtc-179	162	29	𝐍(𝐞)𝟐	𝐍(𝐞)𝟐	NOUN
ijtc-179	162	30	)	)	PUNCT
ijtc-179	162	31	so	so	SCONJ
ijtc-179	162	32	that	that	SCONJ
ijtc-179	162	33	it	it	PRON
ijtc-179	162	34	is	be	AUX
ijtc-179	162	35	obtained	obtain	VERB
ijtc-179	162	36	a	a	DET
ijtc-179	162	37	sample	sample	NOUN
ijtc-179	162	38	as	as	SCONJ
ijtc-179	162	39	follows	follow	VERB
ijtc-179	162	40	𝟒𝟗	𝟒𝟗	NUM
ijtc-179	162	41	𝒓𝒐𝒖𝒏𝒅𝒊𝒏𝒈	𝒓𝒐𝒖𝒏𝒅𝒊𝒏𝒈	NOUN
ijtc-179	162	42	𝒕𝒐	𝒕𝒐	ADP
ijtc-179	162	43	𝟑𝟕	𝟑𝟕	NUM
ijtc-179	162	44	=	=	SYM
ijtc-179	162	45	𝟏𝟏𝟗	𝟏𝟏𝟗	NUM
ijtc-179	162	46	𝟏	𝟏	NUM
ijtc-179	162	47	+	+	NUM
ijtc-179	162	48	𝟏𝟏𝟗(𝟎.	𝟏𝟏𝟗(𝟎.	NUM
ijtc-179	162	49	𝟏)𝟐	𝟏)𝟐	NOUN
ijtc-179	162	50	)	)	PUNCT
ijtc-179	162	51	of	of	ADP
ijtc-179	162	52	which	which	PRON
ijtc-179	162	53	:	:	PUNCT
ijtc-179	162	54	n	n	CCONJ
ijtc-179	162	55	:	:	PUNCT
ijtc-179	162	56	sample	sample	NOUN
ijtc-179	162	57	size	size	NOUN
ijtc-179	162	58	n	n	CCONJ
ijtc-179	162	59	:	:	PUNCT
ijtc-179	162	60	population	population	NOUN
ijtc-179	162	61	size	size	NOUN
ijtc-179	162	62	e	e	NOUN
ijtc-179	162	63	:	:	PUNCT
ijtc-179	162	64	inaccuracy	inaccuracy	ADJ
ijtc-179	162	65	leeway	leeway	NOUN
ijtc-179	162	66	percent	percent	NOUN
ijtc-179	162	67	due	due	ADJ
ijtc-179	162	68	to	to	ADP
ijtc-179	162	69	sampling	sample	VERB
ijtc-179	162	70	which	which	PRON
ijtc-179	162	71	can	can	AUX
ijtc-179	162	72	still	still	ADV
ijtc-179	162	73	be	be	AUX
ijtc-179	162	74	tolerated	tolerate	VERB
ijtc-179	162	75	or	or	CCONJ
ijtc-179	162	76	desirable	desirable	ADJ
ijtc-179	162	77	for	for	ADP
ijtc-179	162	78	example	example	NOUN
ijtc-179	162	79	5	5	NUM
ijtc-179	162	80	%	%	NOUN
ijtc-179	162	81	,	,	PUNCT
ijtc-179	162	82	10	10	NUM
ijtc-179	162	83	%	%	NOUN
ijtc-179	162	84	,	,	PUNCT
ijtc-179	162	85	and	and	CCONJ
ijtc-179	162	86	more	more	ADJ
ijtc-179	162	87	.	.	PUNCT
ijtc-179	163	1	the	the	DET
ijtc-179	163	2	observation	observation	NOUN
ijtc-179	163	3	unit	unit	NOUN
ijtc-179	163	4	in	in	ADP
ijtc-179	163	5	this	this	DET
ijtc-179	163	6	study	study	NOUN
ijtc-179	163	7	is	be	AUX
ijtc-179	163	8	the	the	DET
ijtc-179	163	9	people	people	NOUN
ijtc-179	163	10	who	who	PRON
ijtc-179	163	11	work	work	VERB
ijtc-179	163	12	in	in	ADP
ijtc-179	163	13	related	related	ADJ
ijtc-179	163	14	units	unit	NOUN
ijtc-179	163	15	as	as	ADP
ijtc-179	163	16	administrators	administrator	NOUN
ijtc-179	163	17	of	of	ADP
ijtc-179	163	18	management	management	NOUN
ijtc-179	163	19	accounting	accounting	NOUN
ijtc-179	163	20	information	information	NOUN
ijtc-179	163	21	systems	system	NOUN
ijtc-179	163	22	in	in	ADP
ijtc-179	163	23	tertiary	tertiary	ADJ
ijtc-179	163	24	institutions	institution	NOUN
ijtc-179	163	25	.	.	PUNCT
ijtc-179	164	1	this	this	DET
ijtc-179	164	2	study	study	NOUN
ijtc-179	164	3	uses	use	VERB
ijtc-179	164	4	primary	primary	ADJ
ijtc-179	164	5	data	datum	NOUN
ijtc-179	164	6	,	,	PUNCT
ijtc-179	164	7	while	while	SCONJ
ijtc-179	164	8	the	the	DET
ijtc-179	164	9	data	data	NOUN
ijtc-179	164	10	collection	collection	NOUN
ijtc-179	164	11	method	method	NOUN
ijtc-179	164	12	used	use	VERB
ijtc-179	164	13	is	be	AUX
ijtc-179	164	14	a	a	DET
ijtc-179	164	15	questionnaire	questionnaire	NOUN
ijtc-179	164	16	assisted	assist	VERB
ijtc-179	164	17	by	by	ADP
ijtc-179	164	18	google	google	PROPN
ijtc-179	164	19	form	form	NOUN
ijtc-179	164	20	.	.	PUNCT
ijtc-179	165	1	the	the	DET
ijtc-179	165	2	validity	validity	NOUN
ijtc-179	165	3	test	test	NOUN
ijtc-179	165	4	was	be	AUX
ijtc-179	165	5	conducted	conduct	VERB
ijtc-179	165	6	which	which	PRON
ijtc-179	165	7	was	be	AUX
ijtc-179	165	8	used	use	VERB
ijtc-179	165	9	to	to	PART
ijtc-179	165	10	determine	determine	VERB
ijtc-179	165	11	the	the	DET
ijtc-179	165	12	feasibility	feasibility	NOUN
ijtc-179	165	13	of	of	ADP
ijtc-179	165	14	the	the	DET
ijtc-179	165	15	items	item	NOUN
ijtc-179	165	16	in	in	ADP
ijtc-179	165	17	the	the	DET
ijtc-179	165	18	questionnaire	questionnaire	NOUN
ijtc-179	165	19	to	to	PART
ijtc-179	165	20	determine	determine	VERB
ijtc-179	165	21	the	the	DET
ijtc-179	165	22	variables	variable	NOUN
ijtc-179	165	23	and	and	CCONJ
ijtc-179	165	24	the	the	DET
ijtc-179	165	25	reliability	reliability	NOUN
ijtc-179	165	26	test	test	NOUN
ijtc-179	165	27	to	to	PART
ijtc-179	165	28	measure	measure	VERB
ijtc-179	165	29	the	the	DET
ijtc-179	165	30	reliability	reliability	NOUN
ijtc-179	165	31	of	of	ADP
ijtc-179	165	32	the	the	DET
ijtc-179	165	33	object	object	NOUN
ijtc-179	165	34	being	be	AUX
ijtc-179	165	35	measured	measure	VERB
ijtc-179	165	36	.	.	PUNCT
ijtc-179	166	1	data	datum	NOUN
ijtc-179	166	2	analysis	analysis	NOUN
ijtc-179	166	3	was	be	AUX
ijtc-179	166	4	carried	carry	VERB
ijtc-179	166	5	out	out	ADP
ijtc-179	166	6	by	by	ADP
ijtc-179	166	7	descriptive	descriptive	ADJ
ijtc-179	166	8	analysis	analysis	NOUN
ijtc-179	166	9	and	and	CCONJ
ijtc-179	166	10	verification	verification	NOUN
ijtc-179	166	11	.	.	PUNCT
ijtc-179	167	1	descriptive	descriptive	ADJ
ijtc-179	167	2	analysis	analysis	NOUN
ijtc-179	167	3	was	be	AUX
ijtc-179	167	4	carried	carry	VERB
ijtc-179	167	5	out	out	ADP
ijtc-179	167	6	with	with	ADP
ijtc-179	167	7	a	a	DET
ijtc-179	167	8	balanced	balanced	ADJ
ijtc-179	167	9	categorization	categorization	NOUN
ijtc-179	167	10	using	use	VERB
ijtc-179	167	11	inter	inter	ADJ
ijtc-179	167	12	-	-	ADJ
ijtc-179	167	13	quartile	quartile	ADJ
ijtc-179	167	14	ranges	range	NOUN
ijtc-179	167	15	(	(	PUNCT
ijtc-179	167	16	cooper	cooper	PROPN
ijtc-179	167	17	&	&	CCONJ
ijtc-179	167	18	schindler	schindler	PROPN
ijtc-179	167	19	,	,	PUNCT
ijtc-179	167	20	2006	2006	NUM
ijtc-179	167	21	)	)	PUNCT
ijtc-179	167	22	.	.	PUNCT
ijtc-179	168	1	the	the	DET
ijtc-179	168	2	verification	verification	NOUN
ijtc-179	168	3	analysis	analysis	NOUN
ijtc-179	168	4	used	use	VERB
ijtc-179	168	5	to	to	PART
ijtc-179	168	6	test	test	VERB
ijtc-179	168	7	the	the	DET
ijtc-179	168	8	hypothesis	hypothesis	NOUN
ijtc-179	168	9	in	in	ADP
ijtc-179	168	10	this	this	DET
ijtc-179	168	11	study	study	NOUN
ijtc-179	168	12	is	be	AUX
ijtc-179	168	13	to	to	PART
ijtc-179	168	14	use	use	VERB
ijtc-179	168	15	the	the	DET
ijtc-179	168	16	structural	structural	ADJ
ijtc-179	168	17	equation	equation	NOUN
ijtc-179	168	18	modeling	modeling	NOUN
ijtc-179	168	19	(	(	PUNCT
ijtc-179	168	20	sem	sem	NOUN
ijtc-179	168	21	)	)	PUNCT
ijtc-179	168	22	component	component	NOUN
ijtc-179	168	23	or	or	CCONJ
ijtc-179	168	24	variance	variance	NOUN
ijtc-179	168	25	based	base	VERB
ijtc-179	168	26	on	on	ADP
ijtc-179	168	27	what	what	PRON
ijtc-179	168	28	is	be	AUX
ijtc-179	168	29	known	know	VERB
ijtc-179	168	30	as	as	ADP
ijtc-179	168	31	the	the	DET
ijtc-179	168	32	partial	partial	ADJ
ijtc-179	168	33	least	least	ADV
ijtc-179	168	34	square	square	ADJ
ijtc-179	168	35	(	(	PUNCT
ijtc-179	168	36	pls	pls	INTJ
ijtc-179	168	37	)	)	PUNCT
ijtc-179	168	38	.	.	PUNCT
ijtc-179	169	1	results	result	NOUN
ijtc-179	169	2	and	and	CCONJ
ijtc-179	169	3	discussion	discussion	NOUN
ijtc-179	169	4	top	top	ADJ
ijtc-179	169	5	management	management	NOUN
ijtc-179	169	6	support	support	NOUN
ijtc-179	169	7	:	:	PUNCT
ijtc-179	169	8	measured	measure	VERB
ijtc-179	169	9	through	through	ADP
ijtc-179	169	10	three	three	NUM
ijtc-179	169	11	dimensions	dimension	NOUN
ijtc-179	169	12	,	,	PUNCT
ijtc-179	169	13	namely	namely	ADV
ijtc-179	169	14	evaluate	evaluate	VERB
ijtc-179	169	15	,	,	PUNCT
ijtc-179	169	16	direct	direct	ADJ
ijtc-179	169	17	,	,	PUNCT
ijtc-179	169	18	and	and	CCONJ
ijtc-179	169	19	monitor	monitor	NOUN
ijtc-179	169	20	.	.	PUNCT
ijtc-179	170	1	each	each	PRON
ijtc-179	170	2	of	of	ADP
ijtc-179	170	3	the	the	DET
ijtc-179	170	4	variables	variable	NOUN
ijtc-179	170	5	and	and	CCONJ
ijtc-179	170	6	dimensions	dimension	NOUN
ijtc-179	170	7	of	of	ADP
ijtc-179	170	8	top	top	ADJ
ijtc-179	170	9	management	management	NOUN
ijtc-179	170	10	support	support	NOUN
ijtc-179	170	11	is	be	AUX
ijtc-179	170	12	measured	measure	VERB
ijtc-179	170	13	through	through	ADP
ijtc-179	170	14	five	five	NUM
ijtc-179	170	15	indicators	indicator	NOUN
ijtc-179	170	16	.	.	PUNCT
ijtc-179	171	1	the	the	DET
ijtc-179	171	2	overall	overall	ADJ
ijtc-179	171	3	indicators	indicator	NOUN
ijtc-179	171	4	are	be	AUX
ijtc-179	171	5	operationalized	operationalize	VERB
ijtc-179	171	6	into	into	ADP
ijtc-179	171	7	ten	ten	NUM
ijtc-179	171	8	statement	statement	NOUN
ijtc-179	171	9	items	item	NOUN
ijtc-179	171	10	.	.	PUNCT
ijtc-179	172	1	the	the	DET
ijtc-179	172	2	following	follow	VERB
ijtc-179	172	3	is	be	AUX
ijtc-179	172	4	a	a	DET
ijtc-179	172	5	descriptive	descriptive	ADJ
ijtc-179	172	6	analysis	analysis	NOUN
ijtc-179	172	7	for	for	ADP
ijtc-179	172	8	each	each	DET
ijtc-179	172	9	dimension	dimension	NOUN
ijtc-179	172	10	and	and	CCONJ
ijtc-179	172	11	its	its	PRON
ijtc-179	172	12	interpretation	interpretation	NOUN
ijtc-179	172	13	.	.	PUNCT
ijtc-179	173	1	table	table	NOUN
ijtc-179	173	2	1	1	NUM
ijtc-179	173	3	.	.	PUNCT
ijtc-179	173	4	descriptive	descriptive	ADJ
ijtc-179	173	5	statistics	statistic	NOUN
ijtc-179	173	6	of	of	ADP
ijtc-179	173	7	top	top	ADJ
ijtc-179	173	8	management	management	NOUN
ijtc-179	173	9	support	support	NOUN
ijtc-179	173	10	variables	variable	VERB
ijtc-179	173	11	variable	variable	ADJ
ijtc-179	173	12	dimension	dimension	NOUN
ijtc-179	173	13	statistical	statistical	ADJ
ijtc-179	173	14	measure	measure	NOUN
ijtc-179	173	15	relative	relative	ADJ
ijtc-179	173	16	frequency	frequency	NOUN
ijtc-179	173	17	min	min	PROPN
ijtc-179	173	18	max	max	PROPN
ijtc-179	173	19	average	average	NOUN
ijtc-179	173	20	sd	sd	ADP
ijtc-179	173	21	0	0	NUM
ijtc-179	173	22	-	-	SYM
ijtc-179	173	23	1	1	NUM
ijtc-179	173	24	1	1	NUM
ijtc-179	173	25	-	-	SYM
ijtc-179	173	26	2	2	NUM
ijtc-179	173	27	2	2	NUM
ijtc-179	173	28	-	-	SYM
ijtc-179	173	29	3	3	NUM
ijtc-179	173	30	3	3	NUM
ijtc-179	173	31	-	-	SYM
ijtc-179	173	32	4	4	NUM
ijtc-179	173	33	4	4	NUM
ijtc-179	173	34	-	-	SYM
ijtc-179	173	35	5	5	NUM
ijtc-179	173	36	top	top	ADJ
ijtc-179	173	37	manageme	manageme	NOUN
ijtc-179	173	38	nt	not	PART
ijtc-179	173	39	support	support	NOUN
ijtc-179	173	40	functions	function	NOUN
ijtc-179	173	41	evaluate	evaluate	VERB
ijtc-179	173	42	1,5	1,5	NUM
ijtc-179	173	43	5,0	5,0	NUM
ijtc-179	173	44	3,5	3,5	NUM
ijtc-179	173	45	0,8	0,8	NUM
ijtc-179	173	46	0,0	0,0	NUM
ijtc-179	173	47	20,3	20,3	NUM
ijtc-179	173	48	35,2	35,2	NUM
ijtc-179	173	49	34,1	34,1	NUM
ijtc-179	173	50	44,2	44,2	NUM
ijtc-179	173	51	3,2	3,2	NUM
ijtc-179	173	52	direct	direct	ADJ
ijtc-179	173	53	1,5	1,5	NUM
ijtc-179	173	54	5,0	5,0	NUM
ijtc-179	173	55	3,5	3,5	NUM
ijtc-179	173	56	0,8	0,8	NUM
ijtc-179	173	57	0,0	0,0	NUM
ijtc-179	174	1	20,3	20,3	NUM
ijtc-179	174	2	35,2	35,2	NUM
ijtc-179	174	3	34,1	34,1	NUM
ijtc-179	174	4	44,2	44,2	NUM
ijtc-179	174	5	3,2	3,2	NUM
ijtc-179	174	6	monitor	monitor	VERB
ijtc-179	174	7	1,3	1,3	NUM
ijtc-179	174	8	5,0	5,0	NUM
ijtc-179	174	9	3,8	3,8	NUM
ijtc-179	174	10	0,7	0,7	NUM
ijtc-179	174	11	0,0	0,0	NUM
ijtc-179	174	12	11,7	11,7	NUM
ijtc-179	174	13	31,1	31,1	NUM
ijtc-179	174	14	32,3	32,3	NUM
ijtc-179	174	15	32,5	32,5	NUM
ijtc-179	174	16	5,1	5,1	NUM
ijtc-179	174	17	participation	participation	NOUN
ijtc-179	174	18	1,7	1,7	NUM
ijtc-179	174	19	5,0	5,0	NUM
ijtc-179	174	20	3,6	3,6	NUM
ijtc-179	174	21	0,9	0,9	NUM
ijtc-179	174	22	0,0	0,0	NUM
ijtc-179	174	23	6,9	6,9	NUM
ijtc-179	174	24	35,7	35,7	NUM
ijtc-179	174	25	33,8	33,8	NUM
ijtc-179	174	26	43,6	43,6	NUM
ijtc-179	174	27	8,2	8,2	NUM
ijtc-179	174	28	commitment	commitment	NOUN
ijtc-179	174	29	1,9	1,9	NUM
ijtc-179	174	30	5,0	5,0	NUM
ijtc-179	174	31	3,9	3,9	NUM
ijtc-179	174	32	0,5	0,5	NUM
ijtc-179	174	33	0,0	0,0	NUM
ijtc-179	174	34	8,1	8,1	NUM
ijtc-179	174	35	38,6	38,6	NUM
ijtc-179	174	36	45,8	45,8	NUM
ijtc-179	174	37	37,1	37,1	NUM
ijtc-179	174	38	8,2	8,2	NUM
ijtc-179	174	39	source	source	NOUN
ijtc-179	174	40	:	:	PUNCT
ijtc-179	174	41	data	datum	NOUN
ijtc-179	174	42	processed	process	VERB
ijtc-179	174	43	statistical	statistical	ADJ
ijtc-179	174	44	2020	2020	NUM
ijtc-179	174	45	from	from	ADP
ijtc-179	174	46	table	table	NOUN
ijtc-179	174	47	1	1	NUM
ijtc-179	174	48	,	,	PUNCT
ijtc-179	174	49	the	the	DET
ijtc-179	174	50	people	people	NOUN
ijtc-179	174	51	who	who	PRON
ijtc-179	174	52	work	work	VERB
ijtc-179	174	53	in	in	ADP
ijtc-179	174	54	related	related	ADJ
ijtc-179	174	55	units	unit	NOUN
ijtc-179	174	56	as	as	ADP
ijtc-179	174	57	administrators	administrator	NOUN
ijtc-179	174	58	of	of	ADP
ijtc-179	174	59	management	management	NOUN
ijtc-179	174	60	accounting	accounting	NOUN
ijtc-179	174	61	information	information	NOUN
ijtc-179	174	62	systems	system	NOUN
ijtc-179	174	63	in	in	ADP
ijtc-179	174	64	tertiary	tertiary	ADJ
ijtc-179	174	65	institutions	institution	NOUN
ijtc-179	174	66	are	be	AUX
ijtc-179	174	67	shown	show	VERB
ijtc-179	174	68	top	top	ADJ
ijtc-179	174	69	management	management	NOUN
ijtc-179	174	70	support	support	NOUN
ijtc-179	174	71	through	through	ADP
ijtc-179	174	72	the	the	DET
ijtc-179	174	73	operation	operation	NOUN
ijtc-179	174	74	of	of	ADP
ijtc-179	174	75	the	the	DET
ijtc-179	174	76	management	management	NOUN
ijtc-179	174	77	accounting	accounting	NOUN
ijtc-179	174	78	information	information	NOUN
ijtc-179	174	79	system	system	NOUN
ijtc-179	174	80	sampled	sample	VERB
ijtc-179	174	81	in	in	ADP
ijtc-179	174	82	this	this	DET
ijtc-179	174	83	study	study	NOUN
ijtc-179	174	84	has	have	VERB
ijtc-179	174	85	an	an	DET
ijtc-179	174	86	average	average	ADJ
ijtc-179	174	87	value	value	NOUN
ijtc-179	174	88	of	of	ADP
ijtc-179	174	89	3.6	3.6	NUM
ijtc-179	174	90	seen	see	VERB
ijtc-179	174	91	of	of	ADP
ijtc-179	174	92	the	the	DET
ijtc-179	174	93	evaluate	evaluate	NOUN
ijtc-179	174	94	dimension	dimension	NOUN
ijtc-179	174	95	which	which	PRON
ijtc-179	174	96	falls	fall	VERB
ijtc-179	174	97	into	into	ADP
ijtc-179	174	98	the	the	DET
ijtc-179	174	99	high	high	ADJ
ijtc-179	174	100	category	category	NOUN
ijtc-179	174	101	.	.	PUNCT
ijtc-179	175	1	it	it	PRON
ijtc-179	175	2	can	can	AUX
ijtc-179	175	3	be	be	AUX
ijtc-179	175	4	interpreted	interpret	VERB
ijtc-179	175	5	that	that	SCONJ
ijtc-179	175	6	the	the	DET
ijtc-179	175	7	accounting	accounting	NOUN
ijtc-179	175	8	information	information	NOUN
ijtc-179	175	9	system	system	NOUN
ijtc-179	175	10	used	use	VERB
ijtc-179	175	11	in	in	ADP
ijtc-179	175	12	related	related	ADJ
ijtc-179	175	13	units	unit	NOUN
ijtc-179	175	14	as	as	ADP
ijtc-179	175	15	administrators	administrator	NOUN
ijtc-179	175	16	of	of	ADP
ijtc-179	175	17	management	management	NOUN
ijtc-179	175	18	accounting	accounting	NOUN
ijtc-179	175	19	information	information	NOUN
ijtc-179	175	20	systems	system	NOUN
ijtc-179	175	21	in	in	ADP
ijtc-179	175	22	tertiary	tertiary	ADJ
ijtc-179	175	23	institutions	institution	NOUN
ijtc-179	175	24	has	have	AUX
ijtc-179	175	25	been	be	AUX
ijtc-179	175	26	assessed	assess	VERB
ijtc-179	175	27	and	and	CCONJ
ijtc-179	175	28	evaluated	evaluate	VERB
ijtc-179	175	29	by	by	ADP
ijtc-179	175	30	top	top	ADJ
ijtc-179	175	31	management	management	NOUN
ijtc-179	175	32	in	in	ADP
ijtc-179	175	33	helping	help	VERB
ijtc-179	175	34	smooth	smooth	ADJ
ijtc-179	175	35	company	company	NOUN
ijtc-179	175	36	activities	activity	NOUN
ijtc-179	175	37	periodically	periodically	ADV
ijtc-179	175	38	.	.	PUNCT
ijtc-179	176	1	top	top	ADJ
ijtc-179	176	2	management	management	NOUN
ijtc-179	176	3	support	support	NOUN
ijtc-179	176	4	functions	function	NOUN
ijtc-179	176	5	in	in	ADP
ijtc-179	176	6	higher	high	ADJ
ijtc-179	176	7	education	education	NOUN
ijtc-179	176	8	management	management	NOUN
ijtc-179	176	9	accounting	accounting	NOUN
ijtc-179	176	10	information	information	NOUN
ijtc-179	176	11	systems	system	NOUN
ijtc-179	176	12	hertati	hertati	PROPN
ijtc-179	176	13	,	,	PUNCT
ijtc-179	176	14	et	et	PROPN
ijtc-179	176	15	.	.	PUNCT
ijtc-179	177	1	al	al	PROPN
ijtc-179	177	2	9	9	NUM
ijtc-179	177	3	|	|	CCONJ
ijtc-179	177	4	ilomata	ilomata	PROPN
ijtc-179	177	5	international	international	ADJ
ijtc-179	177	6	journal	journal	NOUN
ijtc-179	177	7	of	of	ADP
ijtc-179	177	8	tax	tax	PROPN
ijtc-179	177	9	&	&	CCONJ
ijtc-179	177	10	accounting	accounting	PROPN
ijtc-179	177	11	volume	volume	NOUN
ijtc-179	177	12	2	2	NUM
ijtc-179	177	13	issue	issue	NOUN
ijtc-179	177	14	1	1	NUM
ijtc-179	177	15	,	,	PUNCT
ijtc-179	177	16	january	january	PROPN
ijtc-179	177	17	2021	2021	NUM
ijtc-179	177	18	the	the	DET
ijtc-179	177	19	direct	direct	ADJ
ijtc-179	177	20	dimension	dimension	NOUN
ijtc-179	177	21	has	have	VERB
ijtc-179	177	22	an	an	DET
ijtc-179	177	23	average	average	NOUN
ijtc-179	177	24	of	of	ADP
ijtc-179	177	25	5.0	5.0	NUM
ijtc-179	177	26	,	,	PUNCT
ijtc-179	177	27	which	which	PRON
ijtc-179	177	28	is	be	AUX
ijtc-179	177	29	in	in	ADP
ijtc-179	177	30	the	the	DET
ijtc-179	177	31	high	high	ADJ
ijtc-179	177	32	category	category	NOUN
ijtc-179	177	33	which	which	PRON
ijtc-179	177	34	indicates	indicate	VERB
ijtc-179	177	35	that	that	SCONJ
ijtc-179	177	36	the	the	DET
ijtc-179	177	37	use	use	NOUN
ijtc-179	177	38	of	of	ADP
ijtc-179	177	39	management	management	NOUN
ijtc-179	177	40	accounting	accounting	NOUN
ijtc-179	177	41	information	information	NOUN
ijtc-179	177	42	systems	system	NOUN
ijtc-179	177	43	makes	make	VERB
ijtc-179	177	44	users	user	NOUN
ijtc-179	177	45	motivated	motivated	ADJ
ijtc-179	177	46	to	to	PART
ijtc-179	177	47	complete	complete	VERB
ijtc-179	177	48	tasks	task	NOUN
ijtc-179	177	49	and	and	CCONJ
ijtc-179	177	50	responsibilities	responsibility	NOUN
ijtc-179	177	51	optimally	optimally	ADV
ijtc-179	177	52	through	through	ADP
ijtc-179	177	53	direction	direction	NOUN
ijtc-179	177	54	and	and	CCONJ
ijtc-179	177	55	communication	communication	NOUN
ijtc-179	177	56	built	build	VERB
ijtc-179	177	57	from	from	ADP
ijtc-179	177	58	management	management	NOUN
ijtc-179	177	59	.	.	PUNCT
ijtc-179	178	1	the	the	DET
ijtc-179	178	2	dimensions	dimension	NOUN
ijtc-179	178	3	of	of	ADP
ijtc-179	178	4	the	the	DET
ijtc-179	178	5	monitor	monitor	NOUN
ijtc-179	178	6	have	have	VERB
ijtc-179	178	7	an	an	DET
ijtc-179	178	8	average	average	NOUN
ijtc-179	178	9	of	of	ADP
ijtc-179	178	10	3.8	3.8	NUM
ijtc-179	178	11	in	in	ADP
ijtc-179	178	12	the	the	DET
ijtc-179	178	13	high	high	ADJ
ijtc-179	178	14	category	category	NOUN
ijtc-179	178	15	.	.	PUNCT
ijtc-179	179	1	this	this	PRON
ijtc-179	179	2	means	mean	VERB
ijtc-179	179	3	that	that	SCONJ
ijtc-179	179	4	the	the	DET
ijtc-179	179	5	use	use	NOUN
ijtc-179	179	6	of	of	ADP
ijtc-179	179	7	management	management	NOUN
ijtc-179	179	8	accounting	accounting	NOUN
ijtc-179	179	9	information	information	NOUN
ijtc-179	179	10	systems	system	NOUN
ijtc-179	179	11	in	in	ADP
ijtc-179	179	12	colleges	college	NOUN
ijtc-179	179	13	that	that	PRON
ijtc-179	179	14	are	be	AUX
ijtc-179	179	15	the	the	DET
ijtc-179	179	16	research	research	NOUN
ijtc-179	179	17	samples	sample	NOUN
ijtc-179	179	18	has	have	AUX
ijtc-179	179	19	been	be	AUX
ijtc-179	179	20	monitored	monitor	VERB
ijtc-179	179	21	both	both	CCONJ
ijtc-179	179	22	in	in	ADP
ijtc-179	179	23	terms	term	NOUN
ijtc-179	179	24	of	of	ADP
ijtc-179	179	25	work	work	NOUN
ijtc-179	179	26	completion	completion	NOUN
ijtc-179	179	27	and	and	CCONJ
ijtc-179	179	28	provision	provision	NOUN
ijtc-179	179	29	of	of	ADP
ijtc-179	179	30	resource	resource	NOUN
ijtc-179	179	31	allocation	allocation	NOUN
ijtc-179	179	32	to	to	PART
ijtc-179	179	33	support	support	VERB
ijtc-179	179	34	the	the	DET
ijtc-179	179	35	smooth	smooth	ADJ
ijtc-179	179	36	operation	operation	NOUN
ijtc-179	179	37	of	of	ADP
ijtc-179	179	38	the	the	DET
ijtc-179	179	39	accounting	accounting	NOUN
ijtc-179	179	40	information	information	NOUN
ijtc-179	179	41	system	system	NOUN
ijtc-179	179	42	used	use	VERB
ijtc-179	179	43	.	.	PUNCT
ijtc-179	180	1	if	if	SCONJ
ijtc-179	180	2	you	you	PRON
ijtc-179	180	3	pay	pay	VERB
ijtc-179	180	4	attention	attention	NOUN
ijtc-179	180	5	to	to	ADP
ijtc-179	180	6	each	each	DET
ijtc-179	180	7	dimension	dimension	NOUN
ijtc-179	180	8	,	,	PUNCT
ijtc-179	180	9	the	the	DET
ijtc-179	180	10	lowest	low	ADJ
ijtc-179	180	11	dimension	dimension	NOUN
ijtc-179	180	12	is	be	AUX
ijtc-179	180	13	the	the	DET
ijtc-179	180	14	evaluate	evaluate	NOUN
ijtc-179	180	15	dimension	dimension	NOUN
ijtc-179	180	16	with	with	ADP
ijtc-179	180	17	an	an	DET
ijtc-179	180	18	average	average	ADJ
ijtc-179	180	19	value	value	NOUN
ijtc-179	180	20	of	of	ADP
ijtc-179	180	21	3.6	3.6	NUM
ijtc-179	180	22	,	,	PUNCT
ijtc-179	180	23	while	while	SCONJ
ijtc-179	180	24	the	the	DET
ijtc-179	180	25	highest	high	ADJ
ijtc-179	180	26	in	in	ADP
ijtc-179	180	27	the	the	DET
ijtc-179	180	28	monitor	monitor	NOUN
ijtc-179	180	29	dimension	dimension	NOUN
ijtc-179	180	30	,	,	PUNCT
ijtc-179	180	31	which	which	PRON
ijtc-179	180	32	means	mean	VERB
ijtc-179	180	33	that	that	SCONJ
ijtc-179	180	34	top	top	ADJ
ijtc-179	180	35	management	management	NOUN
ijtc-179	180	36	support	support	NOUN
ijtc-179	180	37	carried	carry	VERB
ijtc-179	180	38	out	out	ADP
ijtc-179	180	39	in	in	ADP
ijtc-179	180	40	bumn	bumn	PROPN
ijtc-179	180	41	is	be	AUX
ijtc-179	180	42	mostly	mostly	ADV
ijtc-179	180	43	applied	apply	VERB
ijtc-179	180	44	through	through	ADP
ijtc-179	180	45	monitoring	monitoring	NOUN
ijtc-179	180	46	.	.	PUNCT
ijtc-179	181	1	the	the	DET
ijtc-179	181	2	results	result	NOUN
ijtc-179	181	3	of	of	ADP
ijtc-179	181	4	the	the	DET
ijtc-179	181	5	calculation	calculation	NOUN
ijtc-179	181	6	of	of	ADP
ijtc-179	181	7	the	the	DET
ijtc-179	181	8	relative	relative	ADJ
ijtc-179	181	9	frequency	frequency	NOUN
ijtc-179	181	10	(	(	PUNCT
ijtc-179	181	11	table	table	NOUN
ijtc-179	181	12	1	1	NUM
ijtc-179	181	13	)	)	PUNCT
ijtc-179	181	14	can	can	AUX
ijtc-179	181	15	explain	explain	VERB
ijtc-179	181	16	as	as	ADV
ijtc-179	181	17	much	much	ADJ
ijtc-179	181	18	as	as	ADP
ijtc-179	181	19	5.2	5.2	NUM
ijtc-179	181	20	%	%	NOUN
ijtc-179	181	21	of	of	ADP
ijtc-179	181	22	the	the	DET
ijtc-179	181	23	unit	unit	NOUN
ijtc-179	181	24	of	of	ADP
ijtc-179	181	25	analysis	analysis	NOUN
ijtc-179	181	26	which	which	PRON
ijtc-179	181	27	states	state	VERB
ijtc-179	181	28	that	that	SCONJ
ijtc-179	181	29	the	the	DET
ijtc-179	181	30	evaluation	evaluation	NOUN
ijtc-179	181	31	is	be	AUX
ijtc-179	181	32	still	still	ADV
ijtc-179	181	33	low	low	ADJ
ijtc-179	181	34	in	in	ADP
ijtc-179	181	35	the	the	DET
ijtc-179	181	36	involvement	involvement	NOUN
ijtc-179	181	37	of	of	ADP
ijtc-179	181	38	top	top	ADJ
ijtc-179	181	39	management	management	NOUN
ijtc-179	181	40	.	.	PUNCT
ijtc-179	182	1	1.7	1.7	NUM
ijtc-179	182	2	%	%	NOUN
ijtc-179	182	3	of	of	ADP
ijtc-179	182	4	the	the	DET
ijtc-179	182	5	analysis	analysis	NOUN
ijtc-179	182	6	unit	unit	NOUN
ijtc-179	182	7	stated	state	VERB
ijtc-179	182	8	that	that	SCONJ
ijtc-179	182	9	direct	direct	ADJ
ijtc-179	182	10	has	have	AUX
ijtc-179	182	11	not	not	PART
ijtc-179	182	12	been	be	AUX
ijtc-179	182	13	entirely	entirely	ADV
ijtc-179	182	14	carried	carry	VERB
ijtc-179	182	15	out	out	ADP
ijtc-179	182	16	to	to	PART
ijtc-179	182	17	realize	realize	VERB
ijtc-179	182	18	top	top	ADJ
ijtc-179	182	19	management	management	NOUN
ijtc-179	182	20	support	support	NOUN
ijtc-179	182	21	.	.	PUNCT
ijtc-179	183	1	6.9	6.9	NUM
ijtc-179	183	2	%	%	NOUN
ijtc-179	183	3	of	of	ADP
ijtc-179	183	4	the	the	DET
ijtc-179	183	5	analysis	analysis	NOUN
ijtc-179	183	6	unit	unit	NOUN
ijtc-179	183	7	stated	state	VERB
ijtc-179	183	8	that	that	SCONJ
ijtc-179	183	9	the	the	DET
ijtc-179	183	10	supervision	supervision	NOUN
ijtc-179	183	11	of	of	ADP
ijtc-179	183	12	the	the	DET
ijtc-179	183	13	management	management	NOUN
ijtc-179	183	14	accounting	accounting	NOUN
ijtc-179	183	15	information	information	NOUN
ijtc-179	183	16	system	system	NOUN
ijtc-179	183	17	implementation	implementation	NOUN
ijtc-179	183	18	has	have	AUX
ijtc-179	183	19	not	not	PART
ijtc-179	183	20	been	be	AUX
ijtc-179	183	21	fully	fully	ADV
ijtc-179	183	22	achieved	achieve	VERB
ijtc-179	183	23	.	.	PUNCT
ijtc-179	184	1	the	the	DET
ijtc-179	184	2	explanation	explanation	NOUN
ijtc-179	184	3	of	of	ADP
ijtc-179	184	4	each	each	DET
ijtc-179	184	5	dimension	dimension	NOUN
ijtc-179	184	6	is	be	AUX
ijtc-179	184	7	as	as	SCONJ
ijtc-179	184	8	follows	follow	VERB
ijtc-179	184	9	:	:	PUNCT
ijtc-179	184	10	management	management	NOUN
ijtc-179	184	11	accounting	accounting	NOUN
ijtc-179	184	12	information	information	NOUN
ijtc-179	184	13	system	system	NOUN
ijtc-179	184	14	functions	function	NOUN
ijtc-179	184	15	:	:	PUNCT
ijtc-179	184	16	management	management	NOUN
ijtc-179	184	17	accounting	accounting	NOUN
ijtc-179	184	18	system	system	NOUN
ijtc-179	184	19	quality	quality	NOUN
ijtc-179	184	20	variables	variable	NOUN
ijtc-179	184	21	are	be	AUX
ijtc-179	184	22	operationalized	operationalize	VERB
ijtc-179	184	23	using	use	VERB
ijtc-179	184	24	6	6	NUM
ijtc-179	184	25	(	(	PUNCT
ijtc-179	184	26	six	six	NUM
ijtc-179	184	27	dimensions	dimension	NOUN
ijtc-179	184	28	)	)	PUNCT
ijtc-179	184	29	,	,	PUNCT
ijtc-179	184	30	namely	namely	ADV
ijtc-179	184	31	integration	integration	NOUN
ijtc-179	184	32	,	,	PUNCT
ijtc-179	184	33	following	following	NOUN
ijtc-179	184	34	,	,	PUNCT
ijtc-179	184	35	flexibility	flexibility	NOUN
ijtc-179	184	36	and	and	CCONJ
ijtc-179	184	37	reliability	reliability	NOUN
ijtc-179	184	38	,	,	PUNCT
ijtc-179	184	39	formalization	formalization	NOUN
ijtc-179	184	40	,	,	PUNCT
ijtc-179	184	41	media	medium	NOUN
ijtc-179	184	42	richness	richness	NOUN
ijtc-179	184	43	.	.	PUNCT
ijtc-179	185	1	each	each	DET
ijtc-179	185	2	dimension	dimension	NOUN
ijtc-179	185	3	of	of	ADP
ijtc-179	185	4	the	the	DET
ijtc-179	185	5	management	management	NOUN
ijtc-179	185	6	accounting	accounting	NOUN
ijtc-179	185	7	system	system	NOUN
ijtc-179	185	8	function	function	NOUN
ijtc-179	185	9	is	be	AUX
ijtc-179	185	10	measured	measure	VERB
ijtc-179	185	11	through	through	ADP
ijtc-179	185	12	twelve	twelve	NUM
ijtc-179	185	13	indicators	indicator	NOUN
ijtc-179	185	14	.	.	PUNCT
ijtc-179	186	1	the	the	DET
ijtc-179	186	2	overall	overall	ADJ
ijtc-179	186	3	indicators	indicator	NOUN
ijtc-179	186	4	were	be	AUX
ijtc-179	186	5	operationalized	operationalize	VERB
ijtc-179	186	6	into	into	ADP
ijtc-179	186	7	twelve	twelve	NUM
ijtc-179	186	8	statement	statement	NOUN
ijtc-179	186	9	items	item	NOUN
ijtc-179	186	10	.	.	PUNCT
ijtc-179	187	1	table	table	NOUN
ijtc-179	187	2	2	2	NUM
ijtc-179	187	3	.	.	PUNCT
ijtc-179	187	4	descriptive	descriptive	ADJ
ijtc-179	187	5	statistics	statistic	NOUN
ijtc-179	187	6	variable	variable	ADJ
ijtc-179	187	7	functions	function	NOUN
ijtc-179	187	8	of	of	ADP
ijtc-179	187	9	management	management	NOUN
ijtc-179	187	10	accounting	accounting	NOUN
ijtc-179	187	11	information	information	NOUN
ijtc-179	187	12	systems	system	NOUN
ijtc-179	187	13	variable	variable	ADJ
ijtc-179	187	14	dimensi	dimensi	NOUN
ijtc-179	187	15	statistical	statistical	ADJ
ijtc-179	187	16	measure	measure	NOUN
ijtc-179	187	17	relative	relative	ADJ
ijtc-179	187	18	frequency	frequency	NOUN
ijtc-179	187	19	min	min	PROPN
ijtc-179	187	20	max	max	PROPN
ijtc-179	187	21	average	average	NOUN
ijtc-179	187	22	sd	sd	ADP
ijtc-179	187	23	0	0	NUM
ijtc-179	187	24	-	-	SYM
ijtc-179	187	25	1	1	NUM
ijtc-179	187	26	1	1	NUM
ijtc-179	187	27	-	-	SYM
ijtc-179	187	28	2	2	NUM
ijtc-179	187	29	2	2	NUM
ijtc-179	187	30	-	-	SYM
ijtc-179	187	31	3	3	NUM
ijtc-179	187	32	3	3	NUM
ijtc-179	187	33	-	-	SYM
ijtc-179	187	34	4	4	NUM
ijtc-179	187	35	4	4	NUM
ijtc-179	187	36	-	-	SYM
ijtc-179	187	37	5	5	NUM
ijtc-179	187	38	5	5	NUM
ijtc-179	187	39	management	management	NOUN
ijtc-179	187	40	accounting	accounting	NOUN
ijtc-179	187	41	information	information	NOUN
ijtc-179	187	42	system	system	NOUN
ijtc-179	187	43	functions	function	NOUN
ijtc-179	187	44	integrated	integrate	VERB
ijtc-179	187	45	1,6	1,6	NUM
ijtc-179	187	46	5,0	5,0	NUM
ijtc-179	187	47	3,6	3,6	NUM
ijtc-179	187	48	0,9	0,9	NUM
ijtc-179	187	49	0,0	0,0	NUM
ijtc-179	187	50	6,9	6,9	NUM
ijtc-179	187	51	35,7	35,7	NUM
ijtc-179	187	52	33,8	33,8	NUM
ijtc-179	187	53	43,6	43,6	NUM
ijtc-179	187	54	8,2	8,2	NUM
ijtc-179	187	55	follow	follow	VERB
ijtc-179	187	56	1,7	1,7	NUM
ijtc-179	187	57	5,0	5,0	NUM
ijtc-179	187	58	3,5	3,5	NUM
ijtc-179	187	59	0,8	0,8	NUM
ijtc-179	187	60	0,0	0,0	NUM
ijtc-179	187	61	20,3	20,3	NUM
ijtc-179	187	62	35,2	35,2	NUM
ijtc-179	187	63	34,1	34,1	NUM
ijtc-179	187	64	44,2	44,2	NUM
ijtc-179	187	65	3,2	3,2	NUM
ijtc-179	187	66	flexibility	flexibility	NOUN
ijtc-179	187	67	1,3	1,3	NUM
ijtc-179	187	68	5,0	5,0	NUM
ijtc-179	187	69	3,8	3,8	NUM
ijtc-179	187	70	0,8	0,8	NUM
ijtc-179	187	71	0,0	0,0	NUM
ijtc-179	187	72	12,7	12,7	NUM
ijtc-179	187	73	31,1	31,1	NUM
ijtc-179	188	1	32,3	32,3	NUM
ijtc-179	188	2	31,5	31,5	NUM
ijtc-179	188	3	5,1	5,1	NUM
ijtc-179	188	4	reliable	reliable	ADJ
ijtc-179	188	5	1,6	1,6	NUM
ijtc-179	188	6	5,0	5,0	NUM
ijtc-179	188	7	3,6	3,6	NUM
ijtc-179	188	8	0,9	0,9	NUM
ijtc-179	188	9	0,0	0,0	NUM
ijtc-179	188	10	6,9	6,9	NUM
ijtc-179	188	11	35,7	35,7	NUM
ijtc-179	188	12	33,8	33,8	NUM
ijtc-179	188	13	43,6	43,6	NUM
ijtc-179	188	14	8,2	8,2	NUM
ijtc-179	188	15	formalization	formalization	NOUN
ijtc-179	188	16	1,8	1,8	NUM
ijtc-179	188	17	5,0	5,0	NUM
ijtc-179	188	18	3,9	3,9	NUM
ijtc-179	188	19	0,2	0,2	NUM
ijtc-179	188	20	0,0	0,0	NUM
ijtc-179	188	21	6,1	6,1	NUM
ijtc-179	188	22	38,6	38,6	NUM
ijtc-179	188	23	45,8	45,8	NUM
ijtc-179	188	24	35,1	35,1	NUM
ijtc-179	188	25	8,2	8,2	NUM
ijtc-179	188	26	media	medium	NOUN
ijtc-179	188	27	richness	richness	NOUN
ijtc-179	188	28	1,7	1,7	NUM
ijtc-179	189	1	5,0	5,0	NUM
ijtc-179	189	2	3,8	3,8	NUM
ijtc-179	189	3	0,7	0,7	NUM
ijtc-179	189	4	0,0	0,0	NUM
ijtc-179	189	5	12,7	12,7	NUM
ijtc-179	189	6	31,1	31,1	NUM
ijtc-179	189	7	42,3	42,3	NUM
ijtc-179	189	8	32,5	32,5	NUM
ijtc-179	189	9	5,1	5,1	NUM
ijtc-179	189	10	source	source	NOUN
ijtc-179	189	11	:	:	PUNCT
ijtc-179	189	12	data	datum	NOUN
ijtc-179	189	13	processed	process	VERB
ijtc-179	189	14	statistical	statistical	ADJ
ijtc-179	189	15	2020	2020	NUM
ijtc-179	189	16	the	the	DET
ijtc-179	189	17	integration	integration	NOUN
ijtc-179	189	18	dimension	dimension	NOUN
ijtc-179	189	19	has	have	VERB
ijtc-179	189	20	an	an	DET
ijtc-179	189	21	average	average	ADJ
ijtc-179	189	22	score	score	NOUN
ijtc-179	189	23	of	of	ADP
ijtc-179	189	24	.0	.0	NUM
ijtc-179	189	25	in	in	ADP
ijtc-179	189	26	the	the	DET
ijtc-179	189	27	high	high	ADJ
ijtc-179	189	28	category	category	NOUN
ijtc-179	189	29	,	,	PUNCT
ijtc-179	189	30	meaning	mean	VERB
ijtc-179	189	31	that	that	SCONJ
ijtc-179	189	32	in	in	ADP
ijtc-179	189	33	general	general	ADJ
ijtc-179	189	34	,	,	PUNCT
ijtc-179	189	35	the	the	DET
ijtc-179	189	36	analysis	analysis	NOUN
ijtc-179	189	37	unit	unit	NOUN
ijtc-179	189	38	considers	consider	VERB
ijtc-179	189	39	the	the	DET
ijtc-179	189	40	management	management	NOUN
ijtc-179	189	41	accounting	accounting	NOUN
ijtc-179	189	42	information	information	NOUN
ijtc-179	189	43	system	system	NOUN
ijtc-179	189	44	used	use	VERB
ijtc-179	189	45	to	to	PART
ijtc-179	189	46	have	have	AUX
ijtc-179	189	47	connected	connect	VERB
ijtc-179	189	48	the	the	DET
ijtc-179	189	49	components	component	NOUN
ijtc-179	189	50	and	and	CCONJ
ijtc-179	189	51	the	the	DET
ijtc-179	189	52	transaction	transaction	NOUN
ijtc-179	189	53	processing	processing	NOUN
ijtc-179	189	54	system	system	NOUN
ijtc-179	189	55	.	.	PUNCT
ijtc-179	190	1	the	the	DET
ijtc-179	190	2	flexibility	flexibility	NOUN
ijtc-179	190	3	dimension	dimension	NOUN
ijtc-179	190	4	has	have	VERB
ijtc-179	190	5	an	an	DET
ijtc-179	190	6	average	average	ADJ
ijtc-179	190	7	score	score	NOUN
ijtc-179	190	8	of	of	ADP
ijtc-179	190	9	1.3	1.3	NUM
ijtc-179	190	10	in	in	ADP
ijtc-179	190	11	the	the	DET
ijtc-179	190	12	low	low	ADJ
ijtc-179	190	13	category	category	NOUN
ijtc-179	190	14	(	(	PUNCT
ijtc-179	190	15	not	not	PART
ijtc-179	190	16	qualified	qualified	ADJ
ijtc-179	190	17	)	)	PUNCT
ijtc-179	190	18	.	.	PUNCT
ijtc-179	191	1	this	this	PRON
ijtc-179	191	2	means	mean	VERB
ijtc-179	191	3	that	that	SCONJ
ijtc-179	191	4	so	so	ADV
ijtc-179	191	5	far	far	ADV
ijtc-179	191	6	the	the	DET
ijtc-179	191	7	management	management	NOUN
ijtc-179	191	8	accounting	accounting	NOUN
ijtc-179	191	9	information	information	NOUN
ijtc-179	191	10	system	system	NOUN
ijtc-179	191	11	used	use	VERB
ijtc-179	191	12	in	in	ADP
ijtc-179	191	13	the	the	DET
ijtc-179	191	14	unit	unit	NOUN
ijtc-179	191	15	of	of	ADP
ijtc-179	191	16	analysis	analysis	NOUN
ijtc-179	191	17	can	can	AUX
ijtc-179	191	18	adapt	adapt	VERB
ijtc-179	191	19	to	to	ADP
ijtc-179	191	20	user	user	NOUN
ijtc-179	191	21	needs	need	NOUN
ijtc-179	191	22	and	and	CCONJ
ijtc-179	191	23	can	can	AUX
ijtc-179	191	24	adapt	adapt	VERB
ijtc-179	191	25	to	to	ADP
ijtc-179	191	26	environmental	environmental	ADJ
ijtc-179	191	27	changes	change	NOUN
ijtc-179	191	28	.	.	PUNCT
ijtc-179	192	1	the	the	DET
ijtc-179	192	2	reliable	reliable	ADJ
ijtc-179	192	3	dimension	dimension	NOUN
ijtc-179	192	4	has	have	VERB
ijtc-179	192	5	an	an	DET
ijtc-179	192	6	average	average	ADJ
ijtc-179	192	7	score	score	NOUN
ijtc-179	192	8	of	of	ADP
ijtc-179	192	9	1.6	1.6	NUM
ijtc-179	192	10	in	in	ADP
ijtc-179	192	11	the	the	DET
ijtc-179	192	12	low	low	ADJ
ijtc-179	192	13	category	category	NOUN
ijtc-179	192	14	.	.	PUNCT
ijtc-179	193	1	this	this	PRON
ijtc-179	193	2	means	mean	VERB
ijtc-179	193	3	that	that	SCONJ
ijtc-179	193	4	the	the	DET
ijtc-179	193	5	management	management	NOUN
ijtc-179	193	6	accounting	accounting	NOUN
ijtc-179	193	7	information	information	NOUN
ijtc-179	193	8	system	system	NOUN
ijtc-179	193	9	to	to	PART
ijtc-179	193	10	produce	produce	VERB
ijtc-179	193	11	financial	financial	ADJ
ijtc-179	193	12	reports	report	NOUN
ijtc-179	193	13	used	use	VERB
ijtc-179	193	14	in	in	ADP
ijtc-179	193	15	the	the	DET
ijtc-179	193	16	unit	unit	NOUN
ijtc-179	193	17	of	of	ADP
ijtc-179	193	18	analysis	analysis	NOUN
ijtc-179	193	19	has	have	AUX
ijtc-179	193	20	been	be	AUX
ijtc-179	193	21	reliable	reliable	ADJ
ijtc-179	193	22	and	and	CCONJ
ijtc-179	193	23	has	have	VERB
ijtc-179	193	24	many	many	ADJ
ijtc-179	193	25	errors	error	NOUN
ijtc-179	193	26	.	.	PUNCT
ijtc-179	194	1	among	among	ADP
ijtc-179	194	2	the	the	DET
ijtc-179	194	3	six	six	NUM
ijtc-179	194	4	dimensions	dimension	NOUN
ijtc-179	194	5	,	,	PUNCT
ijtc-179	194	6	integration	integration	NOUN
ijtc-179	194	7	and	and	CCONJ
ijtc-179	194	8	reliability	reliability	NOUN
ijtc-179	194	9	have	have	VERB
ijtc-179	194	10	the	the	DET
ijtc-179	194	11	greatest	great	ADJ
ijtc-179	194	12	value	value	NOUN
ijtc-179	194	13	which	which	PRON
ijtc-179	194	14	indicates	indicate	VERB
ijtc-179	194	15	that	that	SCONJ
ijtc-179	194	16	the	the	DET
ijtc-179	194	17	management	management	NOUN
ijtc-179	194	18	accounting	accounting	NOUN
ijtc-179	194	19	information	information	NOUN
ijtc-179	194	20	systems	system	NOUN
ijtc-179	194	21	in	in	ADP
ijtc-179	194	22	the	the	DET
ijtc-179	194	23	majority	majority	NOUN
ijtc-179	194	24	of	of	ADP
ijtc-179	194	25	tertiary	tertiary	ADJ
ijtc-179	194	26	institutions	institution	NOUN
ijtc-179	194	27	are	be	AUX
ijtc-179	194	28	not	not	PART
ijtc-179	194	29	connected	connect	VERB
ijtc-179	194	30	and	and	CCONJ
ijtc-179	194	31	are	be	AUX
ijtc-179	194	32	not	not	PART
ijtc-179	194	33	reliable	reliable	ADJ
ijtc-179	194	34	.	.	PUNCT
ijtc-179	195	1	however	however	ADV
ijtc-179	195	2	,	,	PUNCT
ijtc-179	195	3	there	there	PRON
ijtc-179	195	4	are	be	VERB
ijtc-179	195	5	still	still	ADV
ijtc-179	195	6	some	some	DET
ijtc-179	195	7	units	unit	NOUN
ijtc-179	195	8	of	of	ADP
ijtc-179	195	9	analysis	analysis	NOUN
ijtc-179	195	10	that	that	PRON
ijtc-179	195	11	do	do	AUX
ijtc-179	195	12	not	not	PART
ijtc-179	195	13	feel	feel	VERB
ijtc-179	195	14	that	that	SCONJ
ijtc-179	195	15	the	the	DET
ijtc-179	195	16	management	management	NOUN
ijtc-179	195	17	accounting	accounting	NOUN
ijtc-179	195	18	information	information	NOUN
ijtc-179	195	19	system	system	NOUN
ijtc-179	195	20	used	use	VERB
ijtc-179	195	21	has	have	VERB
ijtc-179	195	22	unqualified	unqualified	ADJ
ijtc-179	195	23	attributes	attribute	NOUN
ijtc-179	195	24	.	.	PUNCT
ijtc-179	196	1	based	base	VERB
ijtc-179	196	2	on	on	ADP
ijtc-179	196	3	the	the	DET
ijtc-179	196	4	results	result	NOUN
ijtc-179	196	5	of	of	ADP
ijtc-179	196	6	the	the	DET
ijtc-179	196	7	calculation	calculation	NOUN
ijtc-179	196	8	of	of	ADP
ijtc-179	196	9	the	the	DET
ijtc-179	196	10	frequency	frequency	NOUN
ijtc-179	196	11	of	of	ADP
ijtc-179	196	12	analysis	analysis	NOUN
ijtc-179	196	13	(	(	PUNCT
ijtc-179	196	14	table	table	NOUN
ijtc-179	196	15	2	2	NUM
ijtc-179	196	16	)	)	PUNCT
ijtc-179	196	17	,	,	PUNCT
ijtc-179	196	18	it	it	PRON
ijtc-179	196	19	shows	show	VERB
ijtc-179	196	20	that	that	SCONJ
ijtc-179	196	21	the	the	DET
ijtc-179	196	22	management	management	NOUN
ijtc-179	196	23	accounting	accounting	NOUN
ijtc-179	196	24	information	information	NOUN
ijtc-179	196	25	system	system	NOUN
ijtc-179	196	26	application	application	NOUN
ijtc-179	196	27	used	use	VERB
ijtc-179	196	28	is	be	AUX
ijtc-179	196	29	not	not	PART
ijtc-179	196	30	integrating	integrate	VERB
ijtc-179	196	31	between	between	ADP
ijtc-179	196	32	top	top	ADJ
ijtc-179	196	33	management	management	NOUN
ijtc-179	196	34	support	support	NOUN
ijtc-179	196	35	functions	function	NOUN
ijtc-179	196	36	in	in	ADP
ijtc-179	196	37	higher	high	ADJ
ijtc-179	196	38	education	education	NOUN
ijtc-179	196	39	management	management	NOUN
ijtc-179	196	40	accounting	accounting	NOUN
ijtc-179	196	41	information	information	NOUN
ijtc-179	196	42	systems	system	NOUN
ijtc-179	196	43	hertati	hertati	PROPN
ijtc-179	196	44	,	,	PUNCT
ijtc-179	196	45	et	et	PROPN
ijtc-179	196	46	.	.	PUNCT
ijtc-179	197	1	al	al	PROPN
ijtc-179	197	2	10	10	NUM
ijtc-179	197	3	|	|	ADV
ijtc-179	197	4	ilomata	ilomata	PROPN
ijtc-179	197	5	international	international	ADJ
ijtc-179	197	6	journal	journal	NOUN
ijtc-179	197	7	of	of	ADP
ijtc-179	197	8	tax	tax	PROPN
ijtc-179	197	9	&	&	CCONJ
ijtc-179	197	10	accounting	accounting	PROPN
ijtc-179	197	11	volume	volume	NOUN
ijtc-179	197	12	2	2	NUM
ijtc-179	197	13	issue	issue	NOUN
ijtc-179	197	14	1	1	NUM
ijtc-179	197	15	,	,	PUNCT
ijtc-179	197	16	january	january	PROPN
ijtc-179	197	17	2021	2021	NUM
ijtc-179	197	18	components	component	NOUN
ijtc-179	197	19	and	and	CCONJ
ijtc-179	197	20	the	the	DET
ijtc-179	197	21	transaction	transaction	NOUN
ijtc-179	197	22	processing	processing	NOUN
ijtc-179	197	23	system	system	NOUN
ijtc-179	197	24	,	,	PUNCT
ijtc-179	197	25	namely	namely	ADV
ijtc-179	197	26	1.7	1.7	NUM
ijtc-179	197	27	%	%	NOUN
ijtc-179	197	28	,	,	PUNCT
ijtc-179	197	29	less	less	ADV
ijtc-179	197	30	flexible	flexible	ADJ
ijtc-179	197	31	by	by	ADP
ijtc-179	197	32	3.4	3.4	NUM
ijtc-179	197	33	%	%	NOUN
ijtc-179	197	34	,	,	PUNCT
ijtc-179	197	35	and	and	CCONJ
ijtc-179	197	36	less	less	ADV
ijtc-179	197	37	reliable	reliable	ADJ
ijtc-179	197	38	at	at	ADP
ijtc-179	197	39	3.4	3.4	NUM
ijtc-179	197	40	%	%	NOUN
ijtc-179	197	41	.	.	PUNCT
ijtc-179	198	1	furthermore	furthermore	ADV
ijtc-179	198	2	,	,	PUNCT
ijtc-179	198	3	to	to	PART
ijtc-179	198	4	find	find	VERB
ijtc-179	198	5	out	out	ADP
ijtc-179	198	6	the	the	DET
ijtc-179	198	7	quality	quality	NOUN
ijtc-179	198	8	of	of	ADP
ijtc-179	198	9	the	the	DET
ijtc-179	198	10	management	management	NOUN
ijtc-179	198	11	accounting	accounting	NOUN
ijtc-179	198	12	information	information	NOUN
ijtc-179	198	13	system	system	NOUN
ijtc-179	198	14	in	in	ADP
ijtc-179	198	15	the	the	DET
ijtc-179	198	16	high	high	ADJ
ijtc-179	198	17	school	school	NOUN
ijtc-179	198	18	,	,	PUNCT
ijtc-179	198	19	it	it	PRON
ijtc-179	198	20	will	will	AUX
ijtc-179	198	21	be	be	AUX
ijtc-179	198	22	explained	explain	VERB
ijtc-179	198	23	from	from	ADP
ijtc-179	198	24	the	the	DET
ijtc-179	198	25	distribution	distribution	NOUN
ijtc-179	198	26	of	of	ADP
ijtc-179	198	27	respondents	respondent	NOUN
ijtc-179	198	28	'	'	PART
ijtc-179	198	29	responses	response	NOUN
ijtc-179	198	30	in	in	ADP
ijtc-179	198	31	each	each	DET
ijtc-179	198	32	statement	statement	NOUN
ijtc-179	198	33	item	item	NOUN
ijtc-179	198	34	,	,	PUNCT
ijtc-179	198	35	namely	namely	ADV
ijtc-179	198	36	integration	integration	NOUN
ijtc-179	198	37	,	,	PUNCT
ijtc-179	198	38	following	following	NOUN
ijtc-179	198	39	,	,	PUNCT
ijtc-179	198	40	flexibility	flexibility	NOUN
ijtc-179	198	41	,	,	PUNCT
ijtc-179	198	42	formalization	formalization	NOUN
ijtc-179	198	43	,	,	PUNCT
ijtc-179	198	44	and	and	CCONJ
ijtc-179	198	45	mediation	mediation	NOUN
ijtc-179	198	46	.	.	PUNCT
ijtc-179	199	1	based	base	VERB
ijtc-179	199	2	on	on	ADP
ijtc-179	199	3	the	the	DET
ijtc-179	199	4	phenomena	phenomenon	NOUN
ijtc-179	199	5	,	,	PUNCT
ijtc-179	199	6	problem	problem	NOUN
ijtc-179	199	7	formulations	formulation	NOUN
ijtc-179	199	8	,	,	PUNCT
ijtc-179	199	9	hypotheses	hypothesis	NOUN
ijtc-179	199	10	,	,	PUNCT
ijtc-179	199	11	and	and	CCONJ
ijtc-179	199	12	research	research	NOUN
ijtc-179	199	13	results	result	NOUN
ijtc-179	199	14	,	,	PUNCT
ijtc-179	199	15	the	the	DET
ijtc-179	199	16	following	follow	VERB
ijtc-179	199	17	conclusions	conclusion	NOUN
ijtc-179	199	18	are	be	AUX
ijtc-179	199	19	obtained	obtain	VERB
ijtc-179	199	20	:	:	PUNCT
ijtc-179	199	21	top	top	ADJ
ijtc-179	199	22	management	management	NOUN
ijtc-179	199	23	support	support	NOUN
ijtc-179	199	24	affects	affect	VERB
ijtc-179	199	25	the	the	DET
ijtc-179	199	26	quality	quality	NOUN
ijtc-179	199	27	of	of	ADP
ijtc-179	199	28	the	the	DET
ijtc-179	199	29	management	management	NOUN
ijtc-179	199	30	accounting	accounting	NOUN
ijtc-179	199	31	system	system	NOUN
ijtc-179	199	32	.	.	PUNCT
ijtc-179	200	1	not	not	PART
ijtc-179	200	2	yet	yet	ADV
ijtc-179	200	3	qualified	qualified	ADJ
ijtc-179	200	4	because	because	SCONJ
ijtc-179	200	5	the	the	DET
ijtc-179	200	6	management	management	NOUN
ijtc-179	200	7	accounting	accounting	NOUN
ijtc-179	200	8	system	system	NOUN
ijtc-179	200	9	is	be	AUX
ijtc-179	200	10	due	due	ADJ
ijtc-179	200	11	to	to	ADP
ijtc-179	200	12	the	the	DET
ijtc-179	200	13	support	support	NOUN
ijtc-179	200	14	provided	provide	VERB
ijtc-179	200	15	by	by	ADP
ijtc-179	200	16	top	top	ADJ
ijtc-179	200	17	management	management	NOUN
ijtc-179	200	18	has	have	AUX
ijtc-179	200	19	not	not	PART
ijtc-179	200	20	been	be	AUX
ijtc-179	200	21	fully	fully	ADV
ijtc-179	200	22	provided	provide	VERB
ijtc-179	200	23	.	.	PUNCT
ijtc-179	201	1	top	top	ADJ
ijtc-179	201	2	management	management	NOUN
ijtc-179	201	3	support	support	NOUN
ijtc-179	201	4	affects	affect	VERB
ijtc-179	201	5	the	the	DET
ijtc-179	201	6	functions	function	NOUN
ijtc-179	201	7	of	of	ADP
ijtc-179	201	8	the	the	DET
ijtc-179	201	9	management	management	NOUN
ijtc-179	201	10	accounting	accounting	NOUN
ijtc-179	201	11	system	system	NOUN
ijtc-179	201	12	so	so	SCONJ
ijtc-179	201	13	that	that	PRON
ijtc-179	201	14	to	to	PART
ijtc-179	201	15	improve	improve	VERB
ijtc-179	201	16	the	the	DET
ijtc-179	201	17	function	function	NOUN
ijtc-179	201	18	of	of	ADP
ijtc-179	201	19	the	the	DET
ijtc-179	201	20	management	management	NOUN
ijtc-179	201	21	accounting	accounting	NOUN
ijtc-179	201	22	information	information	NOUN
ijtc-179	201	23	system	system	NOUN
ijtc-179	201	24	,	,	PUNCT
ijtc-179	201	25	several	several	ADJ
ijtc-179	201	26	things	thing	NOUN
ijtc-179	201	27	need	need	VERB
ijtc-179	201	28	to	to	PART
ijtc-179	201	29	be	be	AUX
ijtc-179	201	30	considered	consider	VERB
ijtc-179	201	31	in	in	ADP
ijtc-179	201	32	top	top	ADJ
ijtc-179	201	33	management	management	NOUN
ijtc-179	201	34	support	support	NOUN
ijtc-179	201	35	,	,	PUNCT
ijtc-179	201	36	namely	namely	ADV
ijtc-179	201	37	:	:	PUNCT
ijtc-179	201	38	1	1	X
ijtc-179	201	39	.	.	X
ijtc-179	201	40	review	review	NOUN
ijtc-179	201	41	of	of	ADP
ijtc-179	201	42	the	the	DET
ijtc-179	201	43	implementation	implementation	NOUN
ijtc-179	201	44	of	of	ADP
ijtc-179	201	45	the	the	DET
ijtc-179	201	46	accounting	accounting	NOUN
ijtc-179	201	47	information	information	NOUN
ijtc-179	201	48	system	system	NOUN
ijtc-179	201	49	is	be	AUX
ijtc-179	201	50	carried	carry	VERB
ijtc-179	201	51	out	out	ADP
ijtc-179	201	52	continuously	continuously	ADV
ijtc-179	201	53	,	,	PUNCT
ijtc-179	201	54	not	not	PART
ijtc-179	201	55	only	only	ADV
ijtc-179	201	56	when	when	SCONJ
ijtc-179	201	57	there	there	PRON
ijtc-179	201	58	is	be	VERB
ijtc-179	201	59	a	a	DET
ijtc-179	201	60	data	data	NOUN
ijtc-179	201	61	mismatch	mismatch	NOUN
ijtc-179	201	62	,	,	PUNCT
ijtc-179	201	63	both	both	CCONJ
ijtc-179	201	64	at	at	ADP
ijtc-179	201	65	the	the	DET
ijtc-179	201	66	central	central	ADJ
ijtc-179	201	67	and	and	CCONJ
ijtc-179	201	68	regional	regional	ADJ
ijtc-179	201	69	levels	level	NOUN
ijtc-179	201	70	.	.	PUNCT
ijtc-179	202	1	2	2	X
ijtc-179	202	2	.	.	X
ijtc-179	202	3	motivating	motivate	VERB
ijtc-179	202	4	employees	employee	NOUN
ijtc-179	202	5	through	through	ADP
ijtc-179	202	6	regular	regular	ADJ
ijtc-179	202	7	meetings	meeting	NOUN
ijtc-179	202	8	to	to	PART
ijtc-179	202	9	solve	solve	VERB
ijtc-179	202	10	problems	problem	NOUN
ijtc-179	202	11	that	that	PRON
ijtc-179	202	12	occur	occur	VERB
ijtc-179	202	13	so	so	SCONJ
ijtc-179	202	14	that	that	SCONJ
ijtc-179	202	15	subordinates	subordinate	NOUN
ijtc-179	202	16	feel	feel	VERB
ijtc-179	202	17	cared	care	VERB
ijtc-179	202	18	for	for	ADP
ijtc-179	202	19	in	in	ADP
ijtc-179	202	20	continuing	continue	VERB
ijtc-179	202	21	to	to	PART
ijtc-179	202	22	carry	carry	VERB
ijtc-179	202	23	out	out	ADP
ijtc-179	202	24	their	their	PRON
ijtc-179	202	25	daily	daily	ADJ
ijtc-179	202	26	work	work	NOUN
ijtc-179	202	27	activities	activity	NOUN
ijtc-179	202	28	.	.	PUNCT
ijtc-179	203	1	3	3	X
ijtc-179	203	2	.	.	X
ijtc-179	203	3	increase	increase	VERB
ijtc-179	203	4	support	support	NOUN
ijtc-179	203	5	for	for	ADP
ijtc-179	203	6	the	the	DET
ijtc-179	203	7	provision	provision	NOUN
ijtc-179	203	8	of	of	ADP
ijtc-179	203	9	resources	resource	NOUN
ijtc-179	203	10	,	,	PUNCT
ijtc-179	203	11	both	both	CCONJ
ijtc-179	203	12	infrastructure	infrastructure	NOUN
ijtc-179	203	13	and	and	CCONJ
ijtc-179	203	14	human	human	ADJ
ijtc-179	203	15	resources	resource	NOUN
ijtc-179	203	16	.	.	PUNCT
ijtc-179	204	1	this	this	PRON
ijtc-179	204	2	is	be	AUX
ijtc-179	204	3	of	of	ADP
ijtc-179	204	4	course	course	NOUN
ijtc-179	204	5	done	do	VERB
ijtc-179	204	6	to	to	PART
ijtc-179	204	7	increase	increase	VERB
ijtc-179	204	8	adequate	adequate	ADJ
ijtc-179	204	9	reward	reward	NOUN
ijtc-179	204	10	criteria	criterion	NOUN
ijtc-179	204	11	and	and	CCONJ
ijtc-179	204	12	increase	increase	VERB
ijtc-179	204	13	the	the	DET
ijtc-179	204	14	capacity	capacity	NOUN
ijtc-179	204	15	of	of	ADP
ijtc-179	204	16	human	human	ADJ
ijtc-179	204	17	resources	resource	NOUN
ijtc-179	204	18	through	through	ADP
ijtc-179	204	19	training	training	NOUN
ijtc-179	204	20	related	relate	VERB
ijtc-179	204	21	to	to	ADP
ijtc-179	204	22	the	the	DET
ijtc-179	204	23	design	design	NOUN
ijtc-179	204	24	and	and	CCONJ
ijtc-179	204	25	implementation	implementation	NOUN
ijtc-179	204	26	of	of	ADP
ijtc-179	204	27	accounting	accounting	NOUN
ijtc-179	204	28	information	information	NOUN
ijtc-179	204	29	systems	system	NOUN
ijtc-179	204	30	.	.	PUNCT
ijtc-179	205	1	the	the	DET
ijtc-179	205	2	results	result	NOUN
ijtc-179	205	3	of	of	ADP
ijtc-179	205	4	this	this	DET
ijtc-179	205	5	study	study	NOUN
ijtc-179	205	6	also	also	ADV
ijtc-179	205	7	meet	meet	VERB
ijtc-179	205	8	the	the	DET
ijtc-179	205	9	characteristics	characteristic	NOUN
ijtc-179	205	10	of	of	ADP
ijtc-179	205	11	scientific	scientific	ADJ
ijtc-179	205	12	research	research	NOUN
ijtc-179	205	13	,	,	PUNCT
ijtc-179	205	14	namely	namely	ADV
ijtc-179	205	15	replicability	replicability	NOUN
ijtc-179	205	16	,	,	PUNCT
ijtc-179	205	17	and	and	CCONJ
ijtc-179	205	18	generalizability	generalizability	NOUN
ijtc-179	205	19	,	,	PUNCT
ijtc-179	205	20	so	so	CCONJ
ijtc-179	205	21	it	it	PRON
ijtc-179	205	22	is	be	AUX
ijtc-179	205	23	recommended	recommend	VERB
ijtc-179	205	24	for	for	SCONJ
ijtc-179	205	25	other	other	ADJ
ijtc-179	205	26	researchers	researcher	NOUN
ijtc-179	205	27	to	to	PART
ijtc-179	205	28	conduct	conduct	VERB
ijtc-179	205	29	research	research	NOUN
ijtc-179	205	30	again	again	ADV
ijtc-179	205	31	based	base	VERB
ijtc-179	205	32	on	on	ADP
ijtc-179	205	33	the	the	DET
ijtc-179	205	34	results	result	NOUN
ijtc-179	205	35	of	of	ADP
ijtc-179	205	36	this	this	DET
ijtc-179	205	37	study	study	NOUN
ijtc-179	205	38	with	with	ADP
ijtc-179	205	39	the	the	DET
ijtc-179	205	40	same	same	ADJ
ijtc-179	205	41	research	research	NOUN
ijtc-179	205	42	method	method	NOUN
ijtc-179	205	43	,	,	PUNCT
ijtc-179	205	44	on	on	ADP
ijtc-179	205	45	different	different	ADJ
ijtc-179	205	46	units	unit	NOUN
ijtc-179	205	47	of	of	ADP
ijtc-179	205	48	analysis	analysis	NOUN
ijtc-179	205	49	and	and	CCONJ
ijtc-179	205	50	samples	sample	NOUN
ijtc-179	205	51	to	to	PART
ijtc-179	205	52	show	show	VERB
ijtc-179	205	53	the	the	DET
ijtc-179	205	54	same	same	ADJ
ijtc-179	205	55	results	result	NOUN
ijtc-179	205	56	so	so	SCONJ
ijtc-179	205	57	that	that	SCONJ
ijtc-179	205	58	it	it	PRON
ijtc-179	205	59	will	will	AUX
ijtc-179	205	60	increase	increase	VERB
ijtc-179	205	61	confidence	confidence	NOUN
ijtc-179	205	62	in	in	ADP
ijtc-179	205	63	the	the	DET
ijtc-179	205	64	research	research	NOUN
ijtc-179	205	65	that	that	PRON
ijtc-179	205	66	has	have	AUX
ijtc-179	205	67	been	be	AUX
ijtc-179	205	68	done	do	VERB
ijtc-179	205	69	and	and	CCONJ
ijtc-179	205	70	the	the	DET
ijtc-179	205	71	usefulness	usefulness	NOUN
ijtc-179	205	72	of	of	ADP
ijtc-179	205	73	the	the	DET
ijtc-179	205	74	research	research	NOUN
ijtc-179	205	75	can	can	AUX
ijtc-179	205	76	be	be	AUX
ijtc-179	205	77	widely	widely	ADV
ijtc-179	205	78	accepted	accept	VERB
ijtc-179	205	79	because	because	SCONJ
ijtc-179	205	80	the	the	DET
ijtc-179	205	81	scope	scope	NOUN
ijtc-179	205	82	of	of	ADP
ijtc-179	205	83	validity	validity	NOUN
ijtc-179	205	84	of	of	ADP
ijtc-179	205	85	the	the	DET
ijtc-179	205	86	research	research	NOUN
ijtc-179	205	87	results	result	NOUN
ijtc-179	205	88	is	be	AUX
ijtc-179	205	89	accepted	accept	VERB
ijtc-179	205	90	by	by	ADP
ijtc-179	205	91	many	many	ADJ
ijtc-179	205	92	organizations	organization	NOUN
ijtc-179	205	93	.	.	PUNCT
ijtc-179	206	1	based	base	VERB
ijtc-179	206	2	on	on	ADP
ijtc-179	206	3	the	the	DET
ijtc-179	206	4	research	research	NOUN
ijtc-179	206	5	results	result	NOUN
ijtc-179	206	6	,	,	PUNCT
ijtc-179	206	7	it	it	PRON
ijtc-179	206	8	can	can	AUX
ijtc-179	206	9	be	be	AUX
ijtc-179	206	10	seen	see	VERB
ijtc-179	206	11	that	that	SCONJ
ijtc-179	206	12	the	the	DET
ijtc-179	206	13	cause	cause	NOUN
ijtc-179	206	14	of	of	ADP
ijtc-179	206	15	the	the	DET
ijtc-179	206	16	management	management	NOUN
ijtc-179	206	17	accounting	accounting	NOUN
ijtc-179	206	18	system	system	NOUN
ijtc-179	206	19	is	be	AUX
ijtc-179	206	20	not	not	PART
ijtc-179	206	21	qualified	qualified	ADJ
ijtc-179	206	22	because	because	SCONJ
ijtc-179	206	23	several	several	ADJ
ijtc-179	206	24	factors	factor	NOUN
ijtc-179	206	25	such	such	ADJ
ijtc-179	206	26	as	as	ADP
ijtc-179	206	27	the	the	DET
ijtc-179	206	28	management	management	NOUN
ijtc-179	206	29	accounting	accounting	NOUN
ijtc-179	206	30	system	system	NOUN
ijtc-179	206	31	available	available	ADJ
ijtc-179	206	32	in	in	ADP
ijtc-179	206	33	the	the	DET
ijtc-179	206	34	company	company	NOUN
ijtc-179	206	35	are	be	AUX
ijtc-179	206	36	not	not	PART
ijtc-179	206	37	yet	yet	ADV
ijtc-179	206	38	integrated	integrate	VERB
ijtc-179	206	39	,	,	PUNCT
ijtc-179	206	40	not	not	PART
ijtc-179	206	41	flexible	flexible	ADJ
ijtc-179	206	42	,	,	PUNCT
ijtc-179	206	43	difficult	difficult	ADJ
ijtc-179	206	44	to	to	PART
ijtc-179	206	45	access	access	VERB
ijtc-179	206	46	,	,	PUNCT
ijtc-179	206	47	not	not	PART
ijtc-179	206	48	normalized	normalize	VERB
ijtc-179	206	49	properly	properly	ADV
ijtc-179	206	50	,	,	PUNCT
ijtc-179	206	51	and	and	CCONJ
ijtc-179	206	52	often	often	ADV
ijtc-179	206	53	have	have	VERB
ijtc-179	206	54	errors	error	NOUN
ijtc-179	206	55	/	/	SYM
ijtc-179	206	56	disturbances	disturbance	NOUN
ijtc-179	206	57	.	.	PUNCT
ijtc-179	207	1	based	base	VERB
ijtc-179	207	2	on	on	ADP
ijtc-179	207	3	the	the	DET
ijtc-179	207	4	results	result	NOUN
ijtc-179	207	5	of	of	ADP
ijtc-179	207	6	the	the	DET
ijtc-179	207	7	research	research	NOUN
ijtc-179	207	8	conducted	conduct	VERB
ijtc-179	207	9	,	,	PUNCT
ijtc-179	207	10	it	it	PRON
ijtc-179	207	11	can	can	AUX
ijtc-179	207	12	be	be	AUX
ijtc-179	207	13	seen	see	VERB
ijtc-179	207	14	that	that	SCONJ
ijtc-179	207	15	the	the	DET
ijtc-179	207	16	organizational	organizational	ADJ
ijtc-179	207	17	culture	culture	NOUN
ijtc-179	207	18	of	of	ADP
ijtc-179	207	19	state	state	NOUN
ijtc-179	207	20	-	-	PUNCT
ijtc-179	207	21	owned	own	VERB
ijtc-179	207	22	enterprises	enterprise	NOUN
ijtc-179	207	23	in	in	ADP
ijtc-179	207	24	palembang	palembang	PROPN
ijtc-179	207	25	is	be	AUX
ijtc-179	207	26	not	not	PART
ijtc-179	207	27	optimal	optimal	ADJ
ijtc-179	207	28	because	because	SCONJ
ijtc-179	207	29	there	there	PRON
ijtc-179	207	30	are	be	VERB
ijtc-179	207	31	still	still	ADV
ijtc-179	207	32	state	state	NOUN
ijtc-179	207	33	-	-	PUNCT
ijtc-179	207	34	owned	own	VERB
ijtc-179	207	35	enterprises	enterprise	NOUN
ijtc-179	207	36	that	that	PRON
ijtc-179	207	37	place	place	VERB
ijtc-179	207	38	employees	employee	NOUN
ijtc-179	207	39	who	who	PRON
ijtc-179	207	40	are	be	AUX
ijtc-179	207	41	irrelevant	irrelevant	ADJ
ijtc-179	207	42	to	to	ADP
ijtc-179	207	43	their	their	PRON
ijtc-179	207	44	expertise	expertise	NOUN
ijtc-179	207	45	,	,	PUNCT
ijtc-179	207	46	employ	employ	VERB
ijtc-179	207	47	employees	employee	NOUN
ijtc-179	207	48	with	with	ADP
ijtc-179	207	49	various	various	ADJ
ijtc-179	207	50	types	type	NOUN
ijtc-179	207	51	of	of	ADP
ijtc-179	207	52	work	work	NOUN
ijtc-179	207	53	,	,	PUNCT
ijtc-179	207	54	there	there	PRON
ijtc-179	207	55	are	be	VERB
ijtc-179	207	56	several	several	ADJ
ijtc-179	207	57	sections	section	NOUN
ijtc-179	207	58	/	/	SYM
ijtc-179	207	59	departments	department	NOUN
ijtc-179	207	60	that	that	PRON
ijtc-179	207	61	do	do	AUX
ijtc-179	207	62	not	not	PART
ijtc-179	207	63	have	have	VERB
ijtc-179	207	64	a	a	DET
ijtc-179	207	65	function	function	NOUN
ijtc-179	207	66	.	.	PUNCT
ijtc-179	208	1	what	what	PRON
ijtc-179	208	2	is	be	AUX
ijtc-179	208	3	clear	clear	ADJ
ijtc-179	208	4	,	,	PUNCT
ijtc-179	208	5	some	some	DET
ijtc-179	208	6	employees	employee	NOUN
ijtc-179	208	7	are	be	AUX
ijtc-179	208	8	not	not	PART
ijtc-179	208	9	placed	place	VERB
ijtc-179	208	10	on	on	ADP
ijtc-179	208	11	the	the	DET
ijtc-179	208	12	right	right	ADJ
ijtc-179	208	13	side	side	NOUN
ijtc-179	208	14	,	,	PUNCT
ijtc-179	208	15	some	some	DET
ijtc-179	208	16	employees	employee	NOUN
ijtc-179	208	17	accept	accept	VERB
ijtc-179	208	18	assignments	assignment	NOUN
ijtc-179	208	19	that	that	PRON
ijtc-179	208	20	are	be	AUX
ijtc-179	208	21	not	not	PART
ijtc-179	208	22	from	from	ADP
ijtc-179	208	23	their	their	PRON
ijtc-179	208	24	direct	direct	ADJ
ijtc-179	208	25	supervisors	supervisor	NOUN
ijtc-179	208	26	,	,	PUNCT
ijtc-179	208	27	there	there	PRON
ijtc-179	208	28	is	be	VERB
ijtc-179	208	29	still	still	ADV
ijtc-179	208	30	a	a	DET
ijtc-179	208	31	lack	lack	NOUN
ijtc-179	208	32	of	of	ADP
ijtc-179	208	33	clarity	clarity	NOUN
ijtc-179	208	34	of	of	ADP
ijtc-179	208	35	instructions	instruction	NOUN
ijtc-179	208	36	from	from	ADP
ijtc-179	208	37	superiors	superior	NOUN
ijtc-179	208	38	,	,	PUNCT
ijtc-179	208	39	people	people	NOUN
ijtc-179	208	40	who	who	PRON
ijtc-179	208	41	work	work	VERB
ijtc-179	208	42	in	in	ADP
ijtc-179	208	43	related	related	ADJ
ijtc-179	208	44	units	unit	NOUN
ijtc-179	208	45	as	as	ADP
ijtc-179	208	46	administrators	administrator	NOUN
ijtc-179	208	47	of	of	ADP
ijtc-179	208	48	management	management	NOUN
ijtc-179	208	49	accounting	accounting	NOUN
ijtc-179	208	50	information	information	NOUN
ijtc-179	208	51	systems	system	NOUN
ijtc-179	208	52	in	in	ADP
ijtc-179	208	53	colleges	college	NOUN
ijtc-179	208	54	that	that	PRON
ijtc-179	208	55	do	do	AUX
ijtc-179	208	56	not	not	PART
ijtc-179	208	57	have	have	VERB
ijtc-179	208	58	adrt	adrt	NOUN
ijtc-179	208	59	standard	standard	ADJ
ijtc-179	208	60	operating	operating	NOUN
ijtc-179	208	61	procedures	procedure	NOUN
ijtc-179	208	62	and	and	CCONJ
ijtc-179	208	63	for	for	ADP
ijtc-179	208	64	colleges	college	NOUN
ijtc-179	208	65	that	that	PRON
ijtc-179	208	66	already	already	ADV
ijtc-179	208	67	have	have	VERB
ijtc-179	208	68	sops	sop	NOUN
ijtc-179	208	69	,	,	PUNCT
ijtc-179	208	70	there	there	PRON
ijtc-179	208	71	are	be	VERB
ijtc-179	208	72	employees	employee	NOUN
ijtc-179	208	73	who	who	PRON
ijtc-179	208	74	do	do	AUX
ijtc-179	208	75	not	not	PART
ijtc-179	208	76	carry	carry	VERB
ijtc-179	208	77	out	out	ADP
ijtc-179	208	78	work	work	NOUN
ijtc-179	208	79	under	under	ADP
ijtc-179	208	80	their	their	PRON
ijtc-179	208	81	adrt	adrt	NOUN
ijtc-179	208	82	.	.	PUNCT
ijtc-179	209	1	based	base	VERB
ijtc-179	209	2	on	on	ADP
ijtc-179	209	3	the	the	DET
ijtc-179	209	4	results	result	NOUN
ijtc-179	209	5	of	of	ADP
ijtc-179	209	6	the	the	DET
ijtc-179	209	7	study	study	NOUN
ijtc-179	209	8	,	,	PUNCT
ijtc-179	209	9	the	the	DET
ijtc-179	209	10	influence	influence	NOUN
ijtc-179	209	11	of	of	ADP
ijtc-179	209	12	the	the	DET
ijtc-179	209	13	top	top	ADJ
ijtc-179	209	14	management	management	NOUN
ijtc-179	209	15	function	function	NOUN
ijtc-179	209	16	on	on	ADP
ijtc-179	209	17	the	the	DET
ijtc-179	209	18	function	function	NOUN
ijtc-179	209	19	of	of	ADP
ijtc-179	209	20	the	the	DET
ijtc-179	209	21	management	management	NOUN
ijtc-179	209	22	accounting	accounting	NOUN
ijtc-179	209	23	information	information	NOUN
ijtc-179	209	24	system	system	NOUN
ijtc-179	209	25	was	be	AUX
ijtc-179	209	26	5.56	5.56	NUM
ijtc-179	209	27	%	%	NOUN
ijtc-179	209	28	,	,	PUNCT
ijtc-179	209	29	meaning	mean	VERB
ijtc-179	209	30	that	that	SCONJ
ijtc-179	209	31	the	the	DET
ijtc-179	209	32	increase	increase	NOUN
ijtc-179	209	33	in	in	ADP
ijtc-179	209	34	the	the	DET
ijtc-179	209	35	function	function	NOUN
ijtc-179	209	36	of	of	ADP
ijtc-179	209	37	higher	high	ADJ
ijtc-179	209	38	education	education	NOUN
ijtc-179	209	39	institutions	institution	NOUN
ijtc-179	209	40	would	would	AUX
ijtc-179	209	41	also	also	ADV
ijtc-179	209	42	improve	improve	VERB
ijtc-179	209	43	the	the	DET
ijtc-179	209	44	function	function	NOUN
ijtc-179	209	45	of	of	ADP
ijtc-179	209	46	the	the	DET
ijtc-179	209	47	management	management	NOUN
ijtc-179	209	48	accounting	accounting	NOUN
ijtc-179	209	49	information	information	NOUN
ijtc-179	209	50	system	system	NOUN
ijtc-179	209	51	.	.	PUNCT
ijtc-179	210	1	from	from	ADP
ijtc-179	210	2	the	the	DET
ijtc-179	210	3	above	above	ADJ
ijtc-179	210	4	results	result	NOUN
ijtc-179	210	5	,	,	PUNCT
ijtc-179	210	6	it	it	PRON
ijtc-179	210	7	can	can	AUX
ijtc-179	210	8	be	be	AUX
ijtc-179	210	9	said	say	VERB
ijtc-179	210	10	that	that	SCONJ
ijtc-179	210	11	the	the	DET
ijtc-179	210	12	results	result	NOUN
ijtc-179	210	13	of	of	ADP
ijtc-179	210	14	hypothesis	hypothesis	NOUN
ijtc-179	210	15	testing	testing	NOUN
ijtc-179	210	16	indicate	indicate	VERB
ijtc-179	210	17	that	that	SCONJ
ijtc-179	210	18	top	top	ADJ
ijtc-179	210	19	management	management	NOUN
ijtc-179	210	20	support	support	NOUN
ijtc-179	210	21	affects	affect	VERB
ijtc-179	210	22	the	the	DET
ijtc-179	210	23	function	function	NOUN
ijtc-179	210	24	of	of	ADP
ijtc-179	210	25	the	the	DET
ijtc-179	210	26	management	management	NOUN
ijtc-179	210	27	accounting	accounting	NOUN
ijtc-179	210	28	system	system	NOUN
ijtc-179	210	29	and	and	CCONJ
ijtc-179	210	30	is	be	AUX
ijtc-179	210	31	acceptable	acceptable	ADJ
ijtc-179	210	32	for	for	ADP
ijtc-179	210	33	lecturers	lecturer	NOUN
ijtc-179	210	34	'	'	PART
ijtc-179	210	35	salaries	salary	NOUN
ijtc-179	210	36	and	and	CCONJ
ijtc-179	210	37	responsibilities	responsibility	NOUN
ijtc-179	210	38	.	.	PUNCT
ijtc-179	211	1	top	top	ADJ
ijtc-179	211	2	management	management	NOUN
ijtc-179	211	3	support	support	NOUN
ijtc-179	211	4	functions	function	NOUN
ijtc-179	211	5	in	in	ADP
ijtc-179	211	6	higher	high	ADJ
ijtc-179	211	7	education	education	NOUN
ijtc-179	211	8	management	management	NOUN
ijtc-179	211	9	accounting	accounting	NOUN
ijtc-179	211	10	information	information	NOUN
ijtc-179	211	11	systems	system	NOUN
ijtc-179	211	12	hertati	hertati	PROPN
ijtc-179	211	13	,	,	PUNCT
ijtc-179	211	14	et	et	PROPN
ijtc-179	211	15	.	.	PUNCT
ijtc-179	212	1	al	al	PROPN
ijtc-179	212	2	11	11	NUM
ijtc-179	212	3	|	|	CCONJ
ijtc-179	212	4	ilomata	ilomata	PROPN
ijtc-179	212	5	international	international	ADJ
ijtc-179	212	6	journal	journal	NOUN
ijtc-179	212	7	of	of	ADP
ijtc-179	212	8	tax	tax	PROPN
ijtc-179	212	9	&	&	CCONJ
ijtc-179	212	10	accounting	accounting	PROPN
ijtc-179	212	11	volume	volume	NOUN
ijtc-179	212	12	2	2	NUM
ijtc-179	212	13	issue	issue	NOUN
ijtc-179	212	14	1	1	NUM
ijtc-179	212	15	,	,	PUNCT
ijtc-179	212	16	january	january	PROPN
ijtc-179	212	17	2021	2021	NUM
ijtc-179	212	18	conclusion	conclusion	NOUN
ijtc-179	212	19	based	base	VERB
ijtc-179	212	20	on	on	ADP
ijtc-179	212	21	the	the	DET
ijtc-179	212	22	results	result	NOUN
ijtc-179	212	23	of	of	ADP
ijtc-179	212	24	research	research	NOUN
ijtc-179	212	25	,	,	PUNCT
ijtc-179	212	26	top	top	ADJ
ijtc-179	212	27	management	management	NOUN
ijtc-179	212	28	support	support	NOUN
ijtc-179	212	29	affects	affect	VERB
ijtc-179	212	30	the	the	DET
ijtc-179	212	31	function	function	NOUN
ijtc-179	212	32	of	of	ADP
ijtc-179	212	33	the	the	DET
ijtc-179	212	34	accounting	accounting	NOUN
ijtc-179	212	35	system	system	NOUN
ijtc-179	212	36	for	for	ADP
ijtc-179	212	37	higher	high	ADJ
ijtc-179	212	38	education	education	NOUN
ijtc-179	212	39	in	in	ADP
ijtc-179	212	40	south	south	PROPN
ijtc-179	212	41	sumatra	sumatra	PROPN
ijtc-179	212	42	,	,	PUNCT
ijtc-179	212	43	does	do	AUX
ijtc-179	212	44	not	not	PART
ijtc-179	212	45	meet	meet	VERB
ijtc-179	212	46	the	the	DET
ijtc-179	212	47	requirements	requirement	NOUN
ijtc-179	212	48	because	because	SCONJ
ijtc-179	212	49	the	the	DET
ijtc-179	212	50	accounting	accounting	NOUN
ijtc-179	212	51	system	system	NOUN
ijtc-179	212	52	is	be	AUX
ijtc-179	212	53	not	not	PART
ijtc-179	212	54	integrated	integrate	VERB
ijtc-179	212	55	,	,	PUNCT
ijtc-179	212	56	inflexible	inflexible	ADJ
ijtc-179	212	57	,	,	PUNCT
ijtc-179	212	58	has	have	AUX
ijtc-179	212	59	not	not	PART
ijtc-179	212	60	been	be	AUX
ijtc-179	212	61	reliable	reliable	ADJ
ijtc-179	212	62	due	due	ADP
ijtc-179	212	63	to	to	ADP
ijtc-179	212	64	inaccurate	inaccurate	ADJ
ijtc-179	212	65	,	,	PUNCT
ijtc-179	212	66	unreliable	unreliable	ADJ
ijtc-179	212	67	,	,	PUNCT
ijtc-179	212	68	and	and	CCONJ
ijtc-179	212	69	non	non	ADJ
ijtc-179	212	70	-	-	ADJ
ijtc-179	212	71	formal	formal	ADJ
ijtc-179	212	72	data	datum	NOUN
ijtc-179	212	73	.	.	PUNCT
ijtc-179	213	1	top	top	ADJ
ijtc-179	213	2	management	management	NOUN
ijtc-179	213	3	support	support	NOUN
ijtc-179	213	4	at	at	ADP
ijtc-179	213	5	tertiary	tertiary	ADJ
ijtc-179	213	6	institutions	institution	NOUN
ijtc-179	213	7	in	in	ADP
ijtc-179	213	8	south	south	PROPN
ijtc-179	213	9	sumatra	sumatra	PROPN
ijtc-179	213	10	is	be	AUX
ijtc-179	213	11	not	not	PART
ijtc-179	213	12	optimal	optimal	ADJ
ijtc-179	213	13	because	because	SCONJ
ijtc-179	213	14	there	there	PRON
ijtc-179	213	15	is	be	VERB
ijtc-179	213	16	still	still	ADV
ijtc-179	213	17	a	a	DET
ijtc-179	213	18	division	division	NOUN
ijtc-179	213	19	of	of	ADP
ijtc-179	213	20	tasks	task	NOUN
ijtc-179	213	21	(	(	PUNCT
ijtc-179	213	22	a	a	DET
ijtc-179	213	23	division	division	NOUN
ijtc-179	213	24	of	of	ADP
ijtc-179	213	25	labor	labor	NOUN
ijtc-179	213	26	)	)	PUNCT
ijtc-179	213	27	,	,	PUNCT
ijtc-179	213	28	departmentalization	departmentalization	NOUN
ijtc-179	213	29	,	,	PUNCT
ijtc-179	213	30	and	and	CCONJ
ijtc-179	213	31	assignment	assignment	NOUN
ijtc-179	213	32	of	of	ADP
ijtc-179	213	33	instructions	instruction	NOUN
ijtc-179	213	34	(	(	PUNCT
ijtc-179	213	35	authority	authority	NOUN
ijtc-179	213	36	of	of	ADP
ijtc-179	213	37	command	command	NOUN
ijtc-179	213	38	)	)	PUNCT
ijtc-179	213	39	which	which	PRON
ijtc-179	213	40	are	be	AUX
ijtc-179	213	41	so	so	ADV
ijtc-179	213	42	heavy	heavy	ADJ
ijtc-179	213	43	that	that	SCONJ
ijtc-179	213	44	they	they	PRON
ijtc-179	213	45	are	be	AUX
ijtc-179	213	46	not	not	PART
ijtc-179	213	47	balanced	balance	VERB
ijtc-179	213	48	with	with	ADP
ijtc-179	213	49	a	a	DET
ijtc-179	213	50	decent	decent	ADJ
ijtc-179	213	51	salary	salary	NOUN
ijtc-179	213	52	,	,	PUNCT
ijtc-179	213	53	as	as	ADV
ijtc-179	213	54	well	well	ADV
ijtc-179	213	55	as	as	ADP
ijtc-179	213	56	formalization	formalization	NOUN
ijtc-179	213	57	.	.	PUNCT
ijtc-179	214	1	a	a	DET
ijtc-179	214	2	job	job	NOUN
ijtc-179	214	3	that	that	PRON
ijtc-179	214	4	is	be	AUX
ijtc-179	214	5	not	not	PART
ijtc-179	214	6	good	good	ADJ
ijtc-179	214	7	.	.	PUNCT
ijtc-179	215	1	the	the	DET
ijtc-179	215	2	results	result	NOUN
ijtc-179	215	3	of	of	ADP
ijtc-179	215	4	this	this	DET
ijtc-179	215	5	study	study	NOUN
ijtc-179	215	6	have	have	AUX
ijtc-179	215	7	discussed	discuss	VERB
ijtc-179	215	8	issues	issue	NOUN
ijtc-179	215	9	that	that	PRON
ijtc-179	215	10	have	have	AUX
ijtc-179	215	11	been	be	AUX
ijtc-179	215	12	raised	raise	VERB
ijtc-179	215	13	previously	previously	ADV
ijtc-179	215	14	in	in	ADP
ijtc-179	215	15	the	the	DET
ijtc-179	215	16	background	background	NOUN
ijtc-179	215	17	of	of	ADP
ijtc-179	215	18	the	the	DET
ijtc-179	215	19	study	study	NOUN
ijtc-179	215	20	,	,	PUNCT
ijtc-179	215	21	but	but	CCONJ
ijtc-179	215	22	several	several	ADJ
ijtc-179	215	23	things	thing	NOUN
ijtc-179	215	24	need	need	VERB
ijtc-179	215	25	to	to	PART
ijtc-179	215	26	be	be	AUX
ijtc-179	215	27	suggested	suggest	VERB
ijtc-179	215	28	in	in	ADP
ijtc-179	215	29	connection	connection	NOUN
ijtc-179	215	30	with	with	ADP
ijtc-179	215	31	the	the	DET
ijtc-179	215	32	results	result	NOUN
ijtc-179	215	33	of	of	ADP
ijtc-179	215	34	the	the	DET
ijtc-179	215	35	study	study	NOUN
ijtc-179	215	36	that	that	PRON
ijtc-179	215	37	show	show	VERB
ijtc-179	215	38	little	little	ADJ
ijtc-179	215	39	effect	effect	NOUN
ijtc-179	215	40	such	such	ADJ
ijtc-179	215	41	as	as	ADP
ijtc-179	215	42	hiring	hire	VERB
ijtc-179	215	43	lecturers	lecturer	NOUN
ijtc-179	215	44	and	and	CCONJ
ijtc-179	215	45	the	the	DET
ijtc-179	215	46	high	high	ADJ
ijtc-179	215	47	educational	educational	ADJ
ijtc-179	215	48	status	status	NOUN
ijtc-179	215	49	of	of	ADP
ijtc-179	215	50	lecturers	lecturer	NOUN
ijtc-179	215	51	is	be	AUX
ijtc-179	215	52	not	not	PART
ijtc-179	215	53	balanced	balance	VERB
ijtc-179	215	54	with	with	ADP
ijtc-179	215	55	the	the	DET
ijtc-179	215	56	salary	salary	NOUN
ijtc-179	215	57	they	they	PRON
ijtc-179	215	58	receive	receive	VERB
ijtc-179	215	59	is	be	AUX
ijtc-179	215	60	so	so	ADV
ijtc-179	215	61	low	low	ADJ
ijtc-179	215	62	.	.	PUNCT
ijtc-179	216	1	with	with	ADP
ijtc-179	216	2	the	the	DET
ijtc-179	216	3	quality	quality	NOUN
ijtc-179	216	4	of	of	ADP
ijtc-179	216	5	teaching	teaching	NOUN
ijtc-179	216	6	that	that	PRON
ijtc-179	216	7	is	be	AUX
ijtc-179	216	8	heavily	heavily	ADV
ijtc-179	216	9	proxied	proxie	VERB
ijtc-179	216	10	,	,	PUNCT
ijtc-179	216	11	this	this	PRON
ijtc-179	216	12	is	be	AUX
ijtc-179	216	13	what	what	PRON
ijtc-179	216	14	causes	cause	VERB
ijtc-179	216	15	lecturers	lecturer	NOUN
ijtc-179	216	16	to	to	PART
ijtc-179	216	17	change	change	VERB
ijtc-179	216	18	jobs	job	NOUN
ijtc-179	216	19	because	because	SCONJ
ijtc-179	216	20	of	of	ADP
ijtc-179	216	21	the	the	DET
ijtc-179	216	22	heavy	heavy	ADJ
ijtc-179	216	23	mental	mental	ADJ
ijtc-179	216	24	pressure	pressure	NOUN
ijtc-179	216	25	they	they	PRON
ijtc-179	216	26	face	face	VERB
ijtc-179	216	27	.	.	PUNCT
ijtc-179	217	1	this	this	DET
ijtc-179	217	2	research	research	NOUN
ijtc-179	217	3	was	be	AUX
ijtc-179	217	4	conducted	conduct	VERB
ijtc-179	217	5	to	to	PART
ijtc-179	217	6	provide	provide	VERB
ijtc-179	217	7	input	input	NOUN
ijtc-179	217	8	to	to	ADP
ijtc-179	217	9	the	the	DET
ijtc-179	217	10	managers	manager	NOUN
ijtc-179	217	11	of	of	ADP
ijtc-179	217	12	higher	high	ADJ
ijtc-179	217	13	education	education	NOUN
ijtc-179	217	14	institutions	institution	NOUN
ijtc-179	217	15	in	in	ADP
ijtc-179	217	16	indonesia	indonesia	PROPN
ijtc-179	217	17	to	to	PART
ijtc-179	217	18	pay	pay	VERB
ijtc-179	217	19	more	more	ADJ
ijtc-179	217	20	attention	attention	NOUN
ijtc-179	217	21	to	to	ADP
ijtc-179	217	22	the	the	DET
ijtc-179	217	23	workload	workload	NOUN
ijtc-179	217	24	of	of	ADP
ijtc-179	217	25	lecturers	lecturer	NOUN
ijtc-179	217	26	in	in	ADP
ijtc-179	217	27	educating	educate	VERB
ijtc-179	217	28	the	the	DET
ijtc-179	217	29	nation	nation	NOUN
ijtc-179	217	30	's	's	PART
ijtc-179	217	31	children	child	NOUN
ijtc-179	217	32	.	.	PUNCT
ijtc-179	218	1	hopefully	hopefully	ADV
ijtc-179	218	2	,	,	PUNCT
ijtc-179	218	3	this	this	DET
ijtc-179	218	4	research	research	NOUN
ijtc-179	218	5	can	can	AUX
ijtc-179	218	6	be	be	AUX
ijtc-179	218	7	investigated	investigate	VERB
ijtc-179	218	8	by	by	ADP
ijtc-179	218	9	subsequent	subsequent	ADJ
ijtc-179	218	10	research	research	NOUN
ijtc-179	218	11	with	with	ADP
ijtc-179	218	12	different	different	ADJ
ijtc-179	218	13	test	test	NOUN
ijtc-179	218	14	tools	tool	NOUN
ijtc-179	218	15	and	and	CCONJ
ijtc-179	218	16	different	different	ADJ
ijtc-179	218	17	variables	variable	NOUN
ijtc-179	218	18	to	to	PART
ijtc-179	218	19	strengthen	strengthen	VERB
ijtc-179	218	20	the	the	DET
ijtc-179	218	21	findings	finding	NOUN
ijtc-179	218	22	that	that	PRON
ijtc-179	218	23	have	have	AUX
ijtc-179	218	24	been	be	AUX
ijtc-179	218	25	made	make	VERB
ijtc-179	218	26	.	.	PUNCT
ijtc-179	219	1	references	reference	NOUN
ijtc-179	219	2	anders	anders	PROPN
ijtc-179	219	3	rom	rom	PROPN
ijtc-179	219	4	.	.	PUNCT
ijtc-179	220	1	(	(	PUNCT
ijtc-179	220	2	2008	2008	NUM
ijtc-179	220	3	)	)	PUNCT
ijtc-179	220	4	.	.	PUNCT
ijtc-179	221	1	management	management	NOUN
ijtc-179	221	2	accounting	accounting	NOUN
ijtc-179	221	3	and	and	CCONJ
ijtc-179	221	4	integrated	integrate	VERB
ijtc-179	221	5	information	information	NOUN
ijtc-179	221	6	systems	system	NOUN
ijtc-179	221	7	how	how	SCONJ
ijtc-179	221	8	to	to	PART
ijtc-179	221	9	exploit	exploit	VERB
ijtc-179	221	10	the	the	DET
ijtc-179	221	11	potential	potential	NOUN
ijtc-179	221	12	for	for	ADP
ijtc-179	221	13	management	management	NOUN
ijtc-179	221	14	accounting	accounting	NOUN
ijtc-179	221	15	of	of	ADP
ijtc-179	221	16	information	information	NOUN
ijtc-179	221	17	technology	technology	NOUN
ijtc-179	221	18	.	.	PUNCT
ijtc-179	222	1	basu	basu	PROPN
ijtc-179	222	2	,	,	PUNCT
ijtc-179	222	3	vedabrata	vedabrata	PROPN
ijtc-179	222	4	,	,	PUNCT
ijtc-179	222	5	hartono	hartono	NOUN
ijtc-179	222	6	,	,	PUNCT
ijtc-179	222	7	edward	edward	PROPN
ijtc-179	222	8	,	,	PUNCT
ijtc-179	222	9	lederer	lederer	PROPN
ijtc-179	222	10	,	,	PUNCT
ijtc-179	222	11	albert	albert	PROPN
ijtc-179	222	12	l	l	PROPN
ijtc-179	222	13	&	&	CCONJ
ijtc-179	222	14	sethi	sethi	PROPN
ijtc-179	222	15	,	,	PUNCT
ijtc-179	222	16	vijay	vijay	NOUN
ijtc-179	222	17	.	.	PUNCT
ijtc-179	223	1	(	(	PUNCT
ijtc-179	223	2	2002	2002	NUM
ijtc-179	223	3	)	)	PUNCT
ijtc-179	223	4	.	.	PUNCT
ijtc-179	224	1	the	the	DET
ijtc-179	224	2	impact	impact	NOUN
ijtc-179	224	3	of	of	ADP
ijtc-179	224	4	organizational	organizational	ADJ
ijtc-179	224	5	commitment	commitment	NOUN
ijtc-179	224	6	,	,	PUNCT
ijtc-179	224	7	senior	senior	ADJ
ijtc-179	224	8	management	management	NOUN
ijtc-179	224	9	involvement	involvement	NOUN
ijtc-179	224	10	,	,	PUNCT
ijtc-179	224	11	and	and	CCONJ
ijtc-179	224	12	team	team	NOUN
ijtc-179	224	13	involvement	involvement	NOUN
ijtc-179	224	14	on	on	ADP
ijtc-179	224	15	strategic	strategic	ADJ
ijtc-179	224	16	information	information	NOUN
ijtc-179	224	17	system	system	NOUN
ijtc-179	224	18	planning	planning	NOUN
ijtc-179	224	19	.	.	PUNCT
ijtc-179	225	1	information	information	NOUN
ijtc-179	225	2	&	&	CCONJ
ijtc-179	225	3	management	management	PROPN
ijtc-179	225	4	39	39	NUM
ijtc-179	225	5	.	.	PUNCT
ijtc-179	226	1	pp	pp	ADJ
ijtc-179	226	2	.	.	PUNCT
ijtc-179	227	1	513	513	NUM
ijtc-179	227	2	-	-	SYM
ijtc-179	227	3	524	524	NUM
ijtc-179	227	4	.	.	PUNCT
ijtc-179	228	1	beest	beest	PROPN
ijtc-179	228	2	,	,	PUNCT
ijtc-179	228	3	ferdy	ferdy	PROPN
ijtc-179	228	4	van	van	PROPN
ijtc-179	228	5	,	,	PUNCT
ijtc-179	228	6	braam	braam	PROPN
ijtc-179	228	7	geert	geert	PROPN
ijtc-179	228	8	&	&	CCONJ
ijtc-179	228	9	boelens	boelens	PROPN
ijtc-179	228	10	,	,	PUNCT
ijtc-179	228	11	suzanne	suzanne	PROPN
ijtc-179	228	12	.	.	PUNCT
ijtc-179	229	1	(	(	PUNCT
ijtc-179	229	2	2009	2009	NUM
ijtc-179	229	3	)	)	PUNCT
ijtc-179	229	4	.	.	PUNCT
ijtc-179	230	1	quality	quality	NOUN
ijtc-179	230	2	of	of	ADP
ijtc-179	230	3	financial	financial	ADJ
ijtc-179	230	4	reporting	reporting	NOUN
ijtc-179	230	5	:	:	PUNCT
ijtc-179	230	6	measuring	measure	VERB
ijtc-179	230	7	qualitative	qualitative	ADJ
ijtc-179	230	8	characteristics	characteristic	NOUN
ijtc-179	230	9	.	.	PUNCT
ijtc-179	231	1	netherland	netherland	NOUN
ijtc-179	231	2	:	:	PUNCT
ijtc-179	231	3	nijmegen	nijmegen	PROPN
ijtc-179	231	4	center	center	NOUN
ijtc-179	231	5	for	for	ADP
ijtc-179	231	6	economics	economic	NOUN
ijtc-179	231	7	nice	nice	ADJ
ijtc-179	231	8	working	working	NOUN
ijtc-179	231	9	paper	paper	NOUN
ijtc-179	231	10	.	.	PUNCT
ijtc-179	232	1	bodnar	bodnar	PROPN
ijtc-179	232	2	,	,	PUNCT
ijtc-179	232	3	george	george	PROPN
ijtc-179	232	4	h	h	PROPN
ijtc-179	232	5	&	&	CCONJ
ijtc-179	232	6	hopwood	hopwood	PROPN
ijtc-179	232	7	,	,	PUNCT
ijtc-179	232	8	william	william	PROPN
ijtc-179	232	9	s.	s.	PROPN
ijtc-179	232	10	(	(	PUNCT
ijtc-179	232	11	2014	2014	NUM
ijtc-179	232	12	)	)	PUNCT
ijtc-179	232	13	.	.	PUNCT
ijtc-179	233	1	accounting	account	VERB
ijtc-179	233	2	information	information	NOUN
ijtc-179	233	3	system	system	NOUN
ijtc-179	233	4	.	.	PUNCT
ijtc-179	234	1	new	new	PROPN
ijtc-179	234	2	jersey	jersey	PROPN
ijtc-179	234	3	:	:	PUNCT
ijtc-179	234	4	prentice	prentice	NOUN
ijtc-179	234	5	-	-	PUNCT
ijtc-179	234	6	hall	hall	NOUN
ijtc-179	234	7	.	.	PUNCT
ijtc-179	235	1	bowens	bowens	PROPN
ijtc-179	235	2	,	,	PUNCT
ijtc-179	235	3	j	j	PROPN
ijtc-179	235	4	&	&	CCONJ
ijtc-179	235	5	abernethy	abernethy	PROPN
ijtc-179	235	6	,	,	PUNCT
ijtc-179	235	7	m.a	m.a	PROPN
ijtc-179	235	8	.	.	PROPN
ijtc-179	235	9	(	(	PUNCT
ijtc-179	235	10	2000	2000	NUM
ijtc-179	235	11	)	)	PUNCT
ijtc-179	235	12	.	.	PUNCT
ijtc-179	236	1	the	the	DET
ijtc-179	236	2	consequences	consequence	NOUN
ijtc-179	236	3	of	of	ADP
ijtc-179	236	4	customization	customization	NOUN
ijtc-179	236	5	on	on	ADP
ijtc-179	236	6	management	management	NOUN
ijtc-179	236	7	accounting	accounting	NOUN
ijtc-179	236	8	system	system	NOUN
ijtc-179	236	9	design	design	NOUN
ijtc-179	236	10	.	.	PUNCT
ijtc-179	237	1	accounting	accounting	NOUN
ijtc-179	237	2	organization	organization	NOUN
ijtc-179	237	3	and	and	CCONJ
ijtc-179	237	4	society	society	NOUN
ijtc-179	237	5	.	.	PUNCT
ijtc-179	238	1	pearson	pearson	PROPN
ijtc-179	238	2	education	education	PROPN
ijtc-179	238	3	limited	limit	VERB
ijtc-179	238	4	.	.	PUNCT
ijtc-179	239	1	boockholdt	boockholdt	PROPN
ijtc-179	239	2	.	.	PUNCT
ijtc-179	240	1	accounting	account	VERB
ijtc-179	240	2	information	information	NOUN
ijtc-179	240	3	system	system	NOUN
ijtc-179	240	4	(	(	PUNCT
ijtc-179	240	5	1999	1999	NUM
ijtc-179	240	6	)	)	PUNCT
ijtc-179	240	7	.	.	PUNCT
ijtc-179	241	1	fifth	fifth	PROPN
ijtc-179	241	2	edition	edition	NOUN
ijtc-179	241	3	.	.	PUNCT
ijtc-179	242	1	mc.mcgraw	mc.mcgraw	NOUN
ijtc-179	242	2	-	-	PUNCT
ijtc-179	242	3	hill	hill	NOUN
ijtc-179	242	4	:	:	PUNCT
ijtc-179	242	5	singapore	singapore	PROPN
ijtc-179	242	6	.	.	PUNCT
ijtc-179	243	1	bowens	bowens	PROPN
ijtc-179	243	2	,	,	PUNCT
ijtc-179	243	3	j	j	PROPN
ijtc-179	243	4	&	&	CCONJ
ijtc-179	243	5	abernethy	abernethy	PROPN
ijtc-179	243	6	,	,	PUNCT
ijtc-179	243	7	m.a	m.a	PROPN
ijtc-179	243	8	.	.	PROPN
ijtc-179	243	9	(	(	PUNCT
ijtc-179	243	10	2000	2000	NUM
ijtc-179	243	11	)	)	PUNCT
ijtc-179	243	12	.	.	PUNCT
ijtc-179	244	1	the	the	DET
ijtc-179	244	2	consequences	consequence	NOUN
ijtc-179	244	3	of	of	ADP
ijtc-179	244	4	customization	customization	NOUN
ijtc-179	244	5	on	on	ADP
ijtc-179	244	6	management	management	NOUN
ijtc-179	244	7	accounting	accounting	NOUN
ijtc-179	244	8	system	system	NOUN
ijtc-179	244	9	design	design	NOUN
ijtc-179	244	10	.	.	PUNCT
ijtc-179	245	1	accounting	accounting	NOUN
ijtc-179	245	2	organization	organization	NOUN
ijtc-179	245	3	and	and	CCONJ
ijtc-179	245	4	society	society	NOUN
ijtc-179	245	5	.	.	PUNCT
ijtc-179	246	1	pearson	pearson	PROPN
ijtc-179	246	2	education	education	PROPN
ijtc-179	246	3	limited	limit	VERB
ijtc-179	246	4	.	.	PUNCT
ijtc-179	247	1	collier	collier	PROPN
ijtc-179	247	2	.	.	PUNCT
ijtc-179	248	1	paul	paul	PROPN
ijtc-179	248	2	m.	m.	PROPN
ijtc-179	248	3	(	(	PUNCT
ijtc-179	248	4	2013	2013	NUM
ijtc-179	248	5	)	)	PUNCT
ijtc-179	248	6	.	.	PUNCT
ijtc-179	249	1	accounting	account	VERB
ijtc-179	249	2	for	for	ADP
ijtc-179	249	3	managers	manager	NOUN
ijtc-179	249	4	:	:	PUNCT
ijtc-179	249	5	interpreting	interpret	VERB
ijtc-179	249	6	accounting	accounting	NOUN
ijtc-179	249	7	information	information	NOUN
ijtc-179	249	8	for	for	ADP
ijtc-179	249	9	decision	decision	NOUN
ijtc-179	249	10	-	-	PUNCT
ijtc-179	249	11	making	make	VERB
ijtc-179	249	12	john	john	PROPN
ijtc-179	249	13	wiley	wiley	PROPN
ijtc-179	249	14	&	&	CCONJ
ijtc-179	249	15	sons	sons	PROPN
ijtc-179	249	16	ltd	ltd	PROPN
ijtc-179	249	17	.	.	PROPN
ijtc-179	249	18	cooper	cooper	PROPN
ijtc-179	249	19	,	,	PUNCT
ijtc-179	249	20	donald	donald	PROPN
ijtc-179	249	21	r	r	PROPN
ijtc-179	249	22	&	&	CCONJ
ijtc-179	249	23	schindler	schindler	PROPN
ijtc-179	249	24	,	,	PUNCT
ijtc-179	249	25	pamela	pamela	PROPN
ijtc-179	249	26	s.	s.	PROPN
ijtc-179	249	27	(	(	PUNCT
ijtc-179	249	28	2014	2014	NUM
ijtc-179	249	29	)	)	PUNCT
ijtc-179	249	30	.	.	PUNCT
ijtc-179	250	1	business	business	NOUN
ijtc-179	250	2	research	research	NOUN
ijtc-179	250	3	methods	method	NOUN
ijtc-179	250	4	.	.	PUNCT
ijtc-179	251	1	twelfth	twelfth	PROPN
ijtc-179	251	2	edition	edition	NOUN
ijtc-179	251	3	.	.	PUNCT
ijtc-179	252	1	new	new	PROPN
ijtc-179	252	2	york	york	PROPN
ijtc-179	252	3	:	:	PUNCT
ijtc-179	252	4	mcgraw	mcgraw	PROPN
ijtc-179	252	5	-	-	PUNCT
ijtc-179	252	6	hill	hill	NOUN
ijtc-179	252	7	education	education	NOUN
ijtc-179	252	8	.	.	PUNCT
ijtc-179	253	1	top	top	ADJ
ijtc-179	253	2	management	management	NOUN
ijtc-179	253	3	support	support	NOUN
ijtc-179	253	4	functions	function	NOUN
ijtc-179	253	5	in	in	ADP
ijtc-179	253	6	higher	high	ADJ
ijtc-179	253	7	education	education	NOUN
ijtc-179	253	8	management	management	NOUN
ijtc-179	253	9	accounting	accounting	NOUN
ijtc-179	253	10	information	information	NOUN
ijtc-179	253	11	systems	system	NOUN
ijtc-179	253	12	hertati	hertati	PROPN
ijtc-179	253	13	,	,	PUNCT
ijtc-179	253	14	et	et	PROPN
ijtc-179	253	15	.	.	PUNCT
ijtc-179	254	1	al	al	PROPN
ijtc-179	254	2	12	12	NUM
ijtc-179	254	3	|	|	ADV
ijtc-179	254	4	ilomata	ilomata	PROPN
ijtc-179	254	5	international	international	ADJ
ijtc-179	254	6	journal	journal	NOUN
ijtc-179	254	7	of	of	ADP
ijtc-179	254	8	tax	tax	PROPN
ijtc-179	254	9	&	&	CCONJ
ijtc-179	254	10	accounting	accounting	PROPN
ijtc-179	254	11	volume	volume	NOUN
ijtc-179	254	12	2	2	NUM
ijtc-179	254	13	issue	issue	NOUN
ijtc-179	254	14	1	1	NUM
ijtc-179	254	15	,	,	PUNCT
ijtc-179	254	16	january	january	PROPN
ijtc-179	254	17	2021	2021	NUM
ijtc-179	254	18	daoud	daoud	PROPN
ijtc-179	254	19	,	,	PUNCT
ijtc-179	254	20	hazar	hazar	PROPN
ijtc-179	254	21	&	&	CCONJ
ijtc-179	254	22	triki	triki	PROPN
ijtc-179	254	23	,	,	PUNCT
ijtc-179	254	24	mohamed	mohamed	PROPN
ijtc-179	254	25	.	.	PROPN
ijtc-179	255	1	(	(	PUNCT
ijtc-179	255	2	2013	2013	NUM
ijtc-179	255	3	)	)	PUNCT
ijtc-179	255	4	.	.	PUNCT
ijtc-179	256	1	accounting	account	VERB
ijtc-179	256	2	information	information	NOUN
ijtc-179	256	3	systems	system	NOUN
ijtc-179	256	4	in	in	ADP
ijtc-179	256	5	an	an	DET
ijtc-179	256	6	erp	erp	NOUN
ijtc-179	256	7	environment	environment	NOUN
ijtc-179	256	8	and	and	CCONJ
ijtc-179	256	9	tunisian	tunisian	ADJ
ijtc-179	256	10	firm	firm	ADJ
ijtc-179	256	11	performance	performance	NOUN
ijtc-179	256	12	.	.	PUNCT
ijtc-179	257	1	the	the	DET
ijtc-179	257	2	international	international	ADJ
ijtc-179	257	3	journal	journal	NOUN
ijtc-179	257	4	of	of	ADP
ijtc-179	257	5	digital	digital	ADJ
ijtc-179	257	6	accounting	accounting	NOUN
ijtc-179	257	7	research	research	NOUN
ijtc-179	257	8	.	.	PUNCT
ijtc-179	258	1	2013	2013	NUM
ijtc-179	258	2	.	.	PUNCT
ijtc-179	259	1	pp	pp	ADJ
ijtc-179	259	2	.	.	NOUN
ijtc-179	260	1	1	1	NUM
ijtc-179	260	2	–	–	SYM
ijtc-179	260	3	35	35	NUM
ijtc-179	260	4	.	.	PUNCT
ijtc-179	261	1	delone	delone	PROPN
ijtc-179	261	2	,	,	PUNCT
ijtc-179	261	3	w.	w.	PROPN
ijtc-179	261	4	h	h	PROPN
ijtc-179	261	5	&	&	CCONJ
ijtc-179	261	6	mclean	mclean	PROPN
ijtc-179	261	7	,	,	PUNCT
ijtc-179	261	8	e.	e.	PROPN
ijtc-179	261	9	r.	r.	PROPN
ijtc-179	261	10	(	(	PUNCT
ijtc-179	261	11	1992	1992	NUM
ijtc-179	261	12	)	)	PUNCT
ijtc-179	261	13	.	.	PUNCT
ijtc-179	262	1	information	information	NOUN
ijtc-179	262	2	system	system	NOUN
ijtc-179	262	3	success	success	NOUN
ijtc-179	262	4	:	:	PUNCT
ijtc-179	262	5	the	the	DET
ijtc-179	262	6	quest	quest	NOUN
ijtc-179	262	7	of	of	ADP
ijtc-179	262	8	the	the	DET
ijtc-179	262	9	dependent	dependent	ADJ
ijtc-179	262	10	variable	variable	NOUN
ijtc-179	262	11	.	.	PUNCT
ijtc-179	263	1	information	information	NOUN
ijtc-179	263	2	systems	system	NOUN
ijtc-179	263	3	research	research	NOUN
ijtc-179	263	4	.	.	PUNCT
ijtc-179	264	1	vol	vol	NOUN
ijtc-179	264	2	.	.	PROPN
ijtc-179	265	1	3	3	X
ijtc-179	265	2	.	.	X
ijtc-179	265	3	pp	pp	ADJ
ijtc-179	265	4	.	.	PUNCT
ijtc-179	266	1	60	60	NUM
ijtc-179	266	2	-	-	SYM
ijtc-179	266	3	95	95	NUM
ijtc-179	266	4	.	.	PUNCT
ijtc-179	267	1	delone	delone	PROPN
ijtc-179	267	2	,	,	PUNCT
ijtc-179	267	3	w.	w.	PROPN
ijtc-179	267	4	h	h	PROPN
ijtc-179	267	5	&	&	CCONJ
ijtc-179	267	6	mclean	mclean	PROPN
ijtc-179	267	7	,	,	PUNCT
ijtc-179	267	8	e.	e.	PROPN
ijtc-179	267	9	r.	r.	PROPN
ijtc-179	267	10	(	(	PUNCT
ijtc-179	267	11	2003	2003	NUM
ijtc-179	267	12	)	)	PUNCT
ijtc-179	267	13	.	.	PUNCT
ijtc-179	268	1	the	the	DET
ijtc-179	268	2	delone	delone	PROPN
ijtc-179	268	3	and	and	CCONJ
ijtc-179	268	4	mclean	mclean	PROPN
ijtc-179	268	5	model	model	NOUN
ijtc-179	268	6	of	of	ADP
ijtc-179	268	7	information	information	NOUN
ijtc-179	268	8	system	system	NOUN
ijtc-179	268	9	succes	succe	NOUN
ijtc-179	268	10	:	:	PUNCT
ijtc-179	268	11	a	a	DET
ijtc-179	268	12	ten	ten	NUM
ijtc-179	268	13	years	year	NOUN
ijtc-179	268	14	update	update	NOUN
ijtc-179	268	15	.	.	PUNCT
ijtc-179	269	1	journal	journal	NOUN
ijtc-179	269	2	of	of	ADP
ijtc-179	269	3	management	management	NOUN
ijtc-179	269	4	information	information	NOUN
ijtc-179	269	5	system	system	NOUN
ijtc-179	269	6	.	.	PUNCT
ijtc-179	270	1	19(4	19(4	NUM
ijtc-179	270	2	)	)	PUNCT
ijtc-179	270	3	.	.	PUNCT
ijtc-179	271	1	pp	pp	ADJ
ijtc-179	271	2	.	.	PUNCT
ijtc-179	272	1	3	3	NUM
ijtc-179	272	2	-	-	SYM
ijtc-179	272	3	30	30	NUM
ijtc-179	272	4	.	.	PUNCT
ijtc-179	273	1	drury	drury	PROPN
ijtc-179	273	2	,	,	PUNCT
ijtc-179	273	3	c.	c.	PROPN
ijtc-179	273	4	(	(	PUNCT
ijtc-179	273	5	2012	2012	NUM
ijtc-179	273	6	)	)	PUNCT
ijtc-179	273	7	.	.	PUNCT
ijtc-179	274	1	management	management	NOUN
ijtc-179	274	2	and	and	CCONJ
ijtc-179	274	3	cost	cost	NOUN
ijtc-179	274	4	accounting	accounting	NOUN
ijtc-179	274	5	.	.	PUNCT
ijtc-179	275	1	eighth	eighth	ADJ
ijtc-179	275	2	.	.	PUNCT
ijtc-179	276	1	edition	edition	PROPN
ijtc-179	276	2	.	.	PUNCT
ijtc-179	277	1	hampshire	hampshire	PROPN
ijtc-179	277	2	:	:	PUNCT
ijtc-179	278	1	cengage	cengage	PROPN
ijtc-179	278	2	learning	learning	PROPN
ijtc-179	278	3	emea	emea	PROPN
ijtc-179	278	4	.	.	PUNCT
ijtc-179	279	1	dong	dong	PROPN
ijtc-179	279	2	,	,	PUNCT
ijtc-179	279	3	linying	linying	PROPN
ijtc-179	279	4	,	,	PUNCT
ijtc-179	279	5	neufeld	neufeld	PROPN
ijtc-179	279	6	,	,	PUNCT
ijtc-179	279	7	derrick	derrick	PROPN
ijtc-179	279	8	&	&	CCONJ
ijtc-179	279	9	higgins	higgins	PROPN
ijtc-179	279	10	,	,	PUNCT
ijtc-179	279	11	chris	chris	PROPN
ijtc-179	279	12	.	.	PUNCT
ijtc-179	280	1	(	(	PUNCT
ijtc-179	280	2	2009	2009	NUM
ijtc-179	280	3	)	)	PUNCT
ijtc-179	280	4	.	.	PUNCT
ijtc-179	281	1	top	top	ADJ
ijtc-179	281	2	management	management	NOUN
ijtc-179	281	3	support	support	NOUN
ijtc-179	281	4	of	of	ADP
ijtc-179	281	5	enterprise	enterprise	NOUN
ijtc-179	281	6	systems	system	NOUN
ijtc-179	281	7	implementations	implementation	NOUN
ijtc-179	281	8	.	.	PUNCT
ijtc-179	282	1	journal	journal	PROPN
ijtc-179	282	2	of	of	ADP
ijtc-179	282	3	information	information	NOUN
ijtc-179	282	4	technology	technology	NOUN
ijtc-179	282	5	.	.	PUNCT
ijtc-179	283	1	pp	pp	ADV
ijtc-179	283	2	.	.	PUNCT
ijtc-179	284	1	55	55	NUM
ijtc-179	284	2	-	-	SYM
ijtc-179	284	3	80	80	NUM
ijtc-179	284	4	.	.	PUNCT
ijtc-179	285	1	gelinas	gelinas	PROPN
ijtc-179	285	2	,	,	PUNCT
ijtc-179	285	3	jr	jr	PROPN
ijtc-179	285	4	,	,	PUNCT
ijtc-179	285	5	ulric	ulric	PROPN
ijtc-179	285	6	j	j	PROPN
ijtc-179	285	7	,	,	PUNCT
ijtc-179	285	8	dull	dull	ADJ
ijtc-179	285	9	,	,	PUNCT
ijtc-179	285	10	richard	richard	PROPN
ijtc-179	285	11	b	b	PROPN
ijtc-179	285	12	&	&	CCONJ
ijtc-179	285	13	wheeler	wheeler	NOUN
ijtc-179	285	14	,	,	PUNCT
ijtc-179	285	15	patrick	patrick	PROPN
ijtc-179	285	16	r.	r.	PROPN
ijtc-179	285	17	(	(	PUNCT
ijtc-179	285	18	2012	2012	NUM
ijtc-179	285	19	)	)	PUNCT
ijtc-179	285	20	.	.	PUNCT
ijtc-179	286	1	accounting	account	VERB
ijtc-179	286	2	information	information	NOUN
ijtc-179	286	3	system	system	NOUN
ijtc-179	286	4	.	.	PUNCT
ijtc-179	287	1	9th	9th	PROPN
ijtc-179	287	2	edition	edition	PROPN
ijtc-179	287	3	.	.	PUNCT
ijtc-179	288	1	usa	usa	PROPN
ijtc-179	288	2	:	:	PUNCT
ijtc-179	288	3	south	south	ADJ
ijtc-179	288	4	-	-	PUNCT
ijtc-179	288	5	western	western	PROPN
ijtc-179	288	6	cengage	cengage	PROPN
ijtc-179	288	7	learning	learning	PROPN
ijtc-179	288	8	.	.	PUNCT
ijtc-179	289	1	guinea	guinea	PROPN
ijtc-179	289	2	a.o	a.o	PROPN
ijtc-179	289	3	.	.	PROPN
ijtc-179	289	4	kelley	kelley	PROPN
ijtc-179	289	5	.	.	PUNCT
ijtc-179	290	1	h	h	PROPN
ijtc-179	290	2	,	,	PUNCT
ijtc-179	290	3	hunter	hunter	NOUN
ijtc-179	290	4	,	,	PUNCT
ijtc-179	290	5	m.	m.	NOUN
ijtc-179	290	6	g.	g.	PROPN
ijtc-179	290	7	(	(	PUNCT
ijtc-179	290	8	2005	2005	NUM
ijtc-179	290	9	)	)	PUNCT
ijtc-179	290	10	.	.	PUNCT
ijtc-179	291	1	information	information	NOUN
ijtc-179	291	2	systems	system	NOUN
ijtc-179	291	3	effectiveness	effectiveness	NOUN
ijtc-179	291	4	in	in	ADP
ijtc-179	291	5	small	small	ADJ
ijtc-179	291	6	business	business	NOUN
ijtc-179	291	7	:	:	PUNCT
ijtc-179	291	8	extending	extend	VERB
ijtc-179	291	9	a	a	DET
ijtc-179	291	10	singaporean	singaporean	ADJ
ijtc-179	291	11	model	model	NOUN
ijtc-179	291	12	in	in	ADP
ijtc-179	291	13	canada	canada	PROPN
ijtc-179	291	14	.	.	PUNCT
ijtc-179	292	1	journal	journal	PROPN
ijtc-179	292	2	of	of	ADP
ijtc-179	292	3	global	global	ADJ
ijtc-179	292	4	information	information	NOUN
ijtc-179	292	5	management	management	NOUN
ijtc-179	292	6	.	.	PUNCT
ijtc-179	293	1	vol	vol	NOUN
ijtc-179	293	2	.	.	PROPN
ijtc-179	294	1	13	13	NUM
ijtc-179	294	2	.	.	PUNCT
ijtc-179	295	1	no	no	INTJ
ijtc-179	295	2	.	.	NOUN
ijtc-179	296	1	3	3	X
ijtc-179	296	2	.	.	X
ijtc-179	296	3	pp	pp	ADJ
ijtc-179	296	4	.	.	PUNCT
ijtc-179	297	1	25	25	NUM
ijtc-179	297	2	-	-	SYM
ijtc-179	297	3	55	55	NUM
ijtc-179	297	4	.	.	PUNCT
ijtc-179	298	1	griffin	griffin	PROPN
ijtc-179	298	2	,	,	PUNCT
ijtc-179	298	3	ricky	ricky	PROPN
ijtc-179	298	4	w.	w.	PROPN
ijtc-179	298	5	(	(	PUNCT
ijtc-179	298	6	2011	2011	NUM
ijtc-179	298	7	)	)	PUNCT
ijtc-179	298	8	.	.	PUNCT
ijtc-179	299	1	management	management	NOUN
ijtc-179	299	2	principles	principle	NOUN
ijtc-179	299	3	and	and	CCONJ
ijtc-179	299	4	practices	practice	NOUN
ijtc-179	299	5	.	.	PUNCT
ijtc-179	300	1	tenth	tenth	ADJ
ijtc-179	300	2	edition	edition	NOUN
ijtc-179	300	3	.	.	PUNCT
ijtc-179	301	1	south	south	ADJ
ijtc-179	301	2	-	-	PUNCT
ijtc-179	301	3	western	western	ADJ
ijtc-179	301	4	:	:	PUNCT
ijtc-179	301	5	cengage	cengage	PROPN
ijtc-179	301	6	learning	learning	PROPN
ijtc-179	301	7	.	.	PUNCT
ijtc-179	302	1	griffin	griffin	PROPN
ijtc-179	302	2	,	,	PUNCT
ijtc-179	302	3	ricky	ricky	PROPN
ijtc-179	302	4	w.	w.	PROPN
ijtc-179	302	5	&	&	CCONJ
ijtc-179	302	6	moorhead	moorhead	PROPN
ijtc-179	302	7	,	,	PUNCT
ijtc-179	302	8	gregory	gregory	PROPN
ijtc-179	302	9	.	.	PUNCT
ijtc-179	303	1	(	(	PUNCT
ijtc-179	303	2	2014	2014	NUM
ijtc-179	303	3	)	)	PUNCT
ijtc-179	303	4	.	.	PUNCT
ijtc-179	304	1	organizational	organizational	ADJ
ijtc-179	304	2	behavior	behavior	NOUN
ijtc-179	304	3	managing	manage	VERB
ijtc-179	304	4	people	people	NOUN
ijtc-179	304	5	and	and	CCONJ
ijtc-179	304	6	organizations	organization	NOUN
ijtc-179	304	7	.	.	PUNCT
ijtc-179	305	1	11th	11th	ADJ
ijtc-179	305	2	edition	edition	PROPN
ijtc-179	305	3	.	.	PUNCT
ijtc-179	306	1	canada	canada	PROPN
ijtc-179	306	2	:	:	PUNCT
ijtc-179	306	3	south	south	ADJ
ijtc-179	306	4	-	-	PUNCT
ijtc-179	306	5	western	western	PROPN
ijtc-179	306	6	cengage	cengage	PROPN
ijtc-179	306	7	learning	learning	PROPN
ijtc-179	306	8	.	.	PUNCT
ijtc-179	307	1	hall	hall	PROPN
ijtc-179	307	2	,	,	PUNCT
ijtc-179	307	3	james	james	PROPN
ijtc-179	307	4	a.	a.	PROPN
ijtc-179	307	5	(	(	PUNCT
ijtc-179	307	6	2011	2011	NUM
ijtc-179	307	7	)	)	PUNCT
ijtc-179	307	8	.	.	PUNCT
ijtc-179	308	1	accounting	account	VERB
ijtc-179	308	2	information	information	NOUN
ijtc-179	308	3	system	system	NOUN
ijtc-179	308	4	.	.	PUNCT
ijtc-179	309	1	7th	7th	ADJ
ijtc-179	309	2	edition	edition	PROPN
ijtc-179	309	3	.	.	PUNCT
ijtc-179	310	1	usa	usa	PROPN
ijtc-179	310	2	:	:	PUNCT
ijtc-179	310	3	south	south	ADJ
ijtc-179	310	4	-	-	PUNCT
ijtc-179	310	5	western	western	ADJ
ijtc-179	310	6	publishing	publishing	PROPN
ijtc-179	310	7	co.	co.	PROPN
ijtc-179	310	8	hall	hall	PROPN
ijtc-179	310	9	,	,	PUNCT
ijtc-179	310	10	james	james	PROPN
ijtc-179	310	11	a	a	PROPN
ijtc-179	310	12	&	&	CCONJ
ijtc-179	310	13	singleton	singleton	PROPN
ijtc-179	310	14	,	,	PUNCT
ijtc-179	310	15	tomiie	tomiie	NOUN
ijtc-179	310	16	.	.	PUNCT
ijtc-179	311	1	(	(	PUNCT
ijtc-179	311	2	2005	2005	NUM
ijtc-179	311	3	)	)	PUNCT
ijtc-179	311	4	.	.	PUNCT
ijtc-179	312	1	information	information	NOUN
ijtc-179	312	2	technology	technology	NOUN
ijtc-179	312	3	auditing	auditing	NOUN
ijtc-179	312	4	and	and	CCONJ
ijtc-179	312	5	assurance	assurance	NOUN
ijtc-179	312	6	.	.	PUNCT
ijtc-179	313	1	2ed	2ed	PROPN
ijtc-179	313	2	edition	edition	PROPN
ijtc-179	313	3	.	.	PUNCT
ijtc-179	314	1	2005	2005	NUM
ijtc-179	314	2	.	.	PUNCT
ijtc-179	315	1	usa	usa	PROPN
ijtc-179	315	2	:	:	PUNCT
ijtc-179	315	3	thomson	thomson	PROPN
ijtc-179	315	4	south	south	PROPN
ijtc-179	315	5	-	-	PUNCT
ijtc-179	315	6	western	western	PROPN
ijtc-179	315	7	.	.	PUNCT
ijtc-179	316	1	hansen	hansen	PROPN
ijtc-179	316	2	,	,	PUNCT
ijtc-179	316	3	d.r	d.r	PROPN
ijtc-179	316	4	.	.	PROPN
ijtc-179	316	5	&	&	CCONJ
ijtc-179	316	6	mowen	mowen	PROPN
ijtc-179	316	7	,	,	PUNCT
ijtc-179	316	8	m.m	m.m	PROPN
ijtc-179	316	9	.	.	PROPN
ijtc-179	316	10	(	(	PUNCT
ijtc-179	316	11	2007	2007	NUM
ijtc-179	316	12	)	)	PUNCT
ijtc-179	316	13	.	.	PUNCT
ijtc-179	317	1	managerial	managerial	ADJ
ijtc-179	317	2	accounting	accounting	NOUN
ijtc-179	317	3	,	,	PUNCT
ijtc-179	317	4	eighth	eighth	PROPN
ijtc-179	317	5	edition	edition	NOUN
ijtc-179	317	6	.	.	PUNCT
ijtc-179	318	1	mason	mason	PROPN
ijtc-179	318	2	:	:	PUNCT
ijtc-179	318	3	thomson	thomson	PROPN
ijtc-179	318	4	south	south	PROPN
ijtc-179	318	5	-	-	PUNCT
ijtc-179	318	6	western	western	ADJ
ijtc-179	318	7	.	.	PUNCT
ijtc-179	319	1	heidmann	heidmann	PROPN
ijtc-179	319	2	,	,	PUNCT
ijtc-179	319	3	m	m	PROPN
ijtc-179	319	4	..	..	PUNCT
ijtc-179	319	5	(	(	PUNCT
ijtc-179	319	6	2008	2008	NUM
ijtc-179	319	7	)	)	PUNCT
ijtc-179	319	8	.	.	PUNCT
ijtc-179	320	1	the	the	DET
ijtc-179	320	2	role	role	NOUN
ijtc-179	320	3	management	management	NOUN
ijtc-179	320	4	,	,	PUNCT
ijtc-179	320	5	accounting	accounting	NOUN
ijtc-179	320	6	system	system	NOUN
ijtc-179	320	7	in	in	ADP
ijtc-179	320	8	strategic	strategic	ADJ
ijtc-179	320	9	semsemaking	semsemaking	NOUN
ijtc-179	320	10	,	,	PUNCT
ijtc-179	320	11	fist	fist	NOUN
ijtc-179	320	12	edition	edition	NOUN
ijtc-179	320	13	.	.	PUNCT
ijtc-179	321	1	wiesbaden	wiesbaden	PROPN
ijtc-179	321	2	:	:	PUNCT
ijtc-179	321	3	deutscher	deutscher	PROPN
ijtc-179	321	4	universitts	universitts	PROPN
ijtc-179	321	5	-	-	PUNCT
ijtc-179	321	6	verlag	verlag	PROPN
ijtc-179	321	7	gwv	gwv	PROPN
ijtc-179	321	8	fachverlage	fachverlage	PROPN
ijtc-179	321	9	gmbh	gmbh	PROPN
ijtc-179	321	10	.	.	PUNCT
ijtc-179	322	1	heidmann	heidmann	PROPN
ijtc-179	322	2	,	,	PUNCT
ijtc-179	322	3	m.	m.	NOUN
ijtc-179	322	4	,	,	PUNCT
ijtc-179	322	5	schaffer	schaffer	PROPN
ijtc-179	322	6	,	,	PUNCT
ijtc-179	322	7	u	u	NOUN
ijtc-179	322	8	&	&	CCONJ
ijtc-179	322	9	straringer	straringer	PROPN
ijtc-179	322	10	,	,	PUNCT
ijtc-179	322	11	s.	s.	PROPN
ijtc-179	322	12	(	(	PUNCT
ijtc-179	322	13	2008	2008	NUM
ijtc-179	322	14	)	)	PUNCT
ijtc-179	322	15	.	.	PUNCT
ijtc-179	323	1	exploring	explore	VERB
ijtc-179	323	2	the	the	DET
ijtc-179	323	3	role	role	NOUN
ijtc-179	323	4	of	of	ADP
ijtc-179	323	5	management	management	NOUN
ijtc-179	323	6	accounting	accounting	NOUN
ijtc-179	323	7	system	system	NOUN
ijtc-179	323	8	in	in	ADP
ijtc-179	323	9	strategic	strategic	ADJ
ijtc-179	323	10	sensemaking	sensemaking	NOUN
ijtc-179	323	11	.	.	PUNCT
ijtc-179	324	1	information	information	NOUN
ijtc-179	324	2	system	system	NOUN
ijtc-179	324	3	management	management	NOUN
ijtc-179	324	4	.	.	PUNCT
ijtc-179	325	1	vol.2.pp.244	vol.2.pp.244	NOUN
ijtc-179	325	2	-	-	PUNCT
ijtc-179	325	3	256	256	NUM
ijtc-179	325	4	.	.	PUNCT
ijtc-179	325	5	hertati	hertati	NOUN
ijtc-179	325	6	.	.	PUNCT
ijtc-179	326	1	l	l	NOUN
ijtc-179	326	2	(	(	PUNCT
ijtc-179	326	3	2015	2015	NUM
ijtc-179	326	4	)	)	PUNCT
ijtc-179	326	5	.	.	PUNCT
ijtc-179	327	1	competence	competence	NOUN
ijtc-179	327	2	of	of	ADP
ijtc-179	327	3	human	human	ADJ
ijtc-179	327	4	resources	resource	NOUN
ijtc-179	327	5	,	,	PUNCT
ijtc-179	327	6	the	the	DET
ijtc-179	327	7	benefits	benefit	NOUN
ijtc-179	327	8	of	of	ADP
ijtc-179	327	9	information	information	NOUN
ijtc-179	327	10	technology	technology	NOUN
ijtc-179	327	11	on	on	ADP
ijtc-179	327	12	value	value	NOUN
ijtc-179	327	13	of	of	ADP
ijtc-179	327	14	financial	financial	ADJ
ijtc-179	327	15	reporting	reporting	NOUN
ijtc-179	327	16	in	in	ADP
ijtc-179	327	17	indonesia	indonesia	PROPN
ijtc-179	327	18	.	.	PUNCT
ijtc-179	328	1	research	research	PROPN
ijtc-179	328	2	journal	journal	PROPN
ijtc-179	328	3	of	of	ADP
ijtc-179	328	4	finance	finance	NOUN
ijtc-179	328	5	and	and	CCONJ
ijtc-179	328	6	accounting	account	VERB
ijtc-179	328	7	6	6	NUM
ijtc-179	328	8	,	,	PUNCT
ijtc-179	328	9	(	(	PUNCT
ijtc-179	328	10	8)	8)	NUM
ijtc-179	328	11	12	12	NUM
ijtc-179	328	12	-	-	SYM
ijtc-179	328	13	18	18	NUM
ijtc-179	328	14	hertati	hertati	NOUN
ijtc-179	328	15	.	.	PUNCT
ijtc-179	329	1	l.	l.	PROPN
ijtc-179	329	2	(	(	PUNCT
ijtc-179	329	3	2015	2015	NUM
ijtc-179	329	4	)	)	PUNCT
ijtc-179	329	5	.	.	PUNCT
ijtc-179	330	1	impact	impact	NOUN
ijtc-179	330	2	of	of	ADP
ijtc-179	330	3	the	the	DET
ijtc-179	330	4	uncertainty	uncertainty	NOUN
ijtc-179	330	5	of	of	ADP
ijtc-179	330	6	the	the	DET
ijtc-179	330	7	environment	environment	NOUN
ijtc-179	330	8	and	and	CCONJ
ijtc-179	330	9	organizational	organizational	ADJ
ijtc-179	330	10	cultural	cultural	ADJ
ijtc-179	330	11	on	on	ADP
ijtc-179	330	12	accounting	accounting	NOUN
ijtc-179	330	13	information	information	NOUN
ijtc-179	330	14	system	system	NOUN
ijtc-179	330	15	management	management	NOUN
ijtc-179	330	16	and	and	CCONJ
ijtc-179	330	17	implications	implication	NOUN
ijtc-179	330	18	for	for	ADP
ijtc-179	330	19	managerial	managerial	ADJ
ijtc-179	330	20	performance	performance	NOUN
ijtc-179	330	21	proposing	propose	VERB
ijtc-179	330	22	a	a	DET
ijtc-179	330	23	conceptual	conceptual	ADJ
ijtc-179	330	24	framework	framework	NOUN
ijtc-179	330	25	.	.	PUNCT
ijtc-179	331	1	international	international	ADJ
ijtc-179	331	2	journal	journal	PROPN
ijtc-179	331	3	of	of	ADP
ijtc-179	331	4	economics	economic	NOUN
ijtc-179	331	5	,	,	PUNCT
ijtc-179	331	6	commerce	commerce	NOUN
ijtc-179	331	7	and	and	CCONJ
ijtc-179	331	8	management	management	NOUN
ijtc-179	331	9	united	united	PROPN
ijtc-179	331	10	kingdom	kingdom	PROPN
ijtc-179	331	11	3	3	NUM
ijtc-179	331	12	(	(	PUNCT
ijtc-179	331	13	12	12	NUM
ijtc-179	331	14	)	)	PUNCT
ijtc-179	331	15	455	455	NUM
ijtc-179	331	16	-	-	SYM
ijtc-179	331	17	468	468	NUM
ijtc-179	331	18	.	.	PUNCT
ijtc-179	332	1	hertati.l	hertati.l	PROPN
ijtc-179	332	2	.	.	PUNCT
ijtc-179	333	1	(	(	PUNCT
ijtc-179	333	2	2015	2015	NUM
ijtc-179	333	3	)	)	PUNCT
ijtc-179	333	4	.	.	PUNCT
ijtc-179	334	1	total	total	ADJ
ijtc-179	334	2	quality	quality	NOUN
ijtc-179	334	3	management	management	NOUN
ijtc-179	334	4	as	as	ADP
ijtc-179	334	5	technics	technic	NOUN
ijtc-179	334	6	on	on	ADP
ijtc-179	334	7	strategic	strategic	ADJ
ijtc-179	334	8	management	management	NOUN
ijtc-179	334	9	accounting	accounting	NOUN
ijtc-179	334	10	.	.	PUNCT
ijtc-179	335	1	international	international	ADJ
ijtc-179	335	2	journal	journal	NOUN
ijtc-179	335	3	of	of	ADP
ijtc-179	335	4	recent	recent	ADJ
ijtc-179	335	5	advances	advance	NOUN
ijtc-179	335	6	in	in	ADP
ijtc-179	335	7	multidisciplinary	multidisciplinary	ADJ
ijtc-179	335	8	research	research	NOUN
ijtc-179	335	9	2	2	NUM
ijtc-179	335	10	,	,	PUNCT
ijtc-179	335	11	(	(	PUNCT
ijtc-179	335	12	11),.0942	11),.0942	NUM
ijtc-179	335	13	-	-	SYM
ijtc-179	335	14	0949	0949	NUM
ijtc-179	335	15	.	.	PUNCT
ijtc-179	336	1	hertati	hertati	NOUN
ijtc-179	336	2	.	.	PUNCT
ijtc-179	337	1	l.	l.	PROPN
ijtc-179	337	2	&	&	CCONJ
ijtc-179	337	3	zarkasyi.w	zarkasyi.w	PROPN
ijtc-179	337	4	.	.	PUNCT
ijtc-179	338	1	(	(	PUNCT
ijtc-179	338	2	2015	2015	NUM
ijtc-179	338	3	)	)	PUNCT
ijtc-179	338	4	.	.	PUNCT
ijtc-179	339	1	effect	effect	NOUN
ijtc-179	339	2	of	of	ADP
ijtc-179	339	3	competence	competence	NOUN
ijtc-179	339	4	user	user	NOUN
ijtc-179	339	5	information	information	NOUN
ijtc-179	339	6	system	system	NOUN
ijtc-179	339	7	,	,	PUNCT
ijtc-179	339	8	the	the	DET
ijtc-179	339	9	quality	quality	NOUN
ijtc-179	339	10	of	of	ADP
ijtc-179	339	11	accounting	accounting	NOUN
ijtc-179	339	12	information	information	NOUN
ijtc-179	339	13	systems	system	NOUN
ijtc-179	339	14	management	management	NOUN
ijtc-179	339	15	and	and	CCONJ
ijtc-179	339	16	implications	implication	NOUN
ijtc-179	339	17	insatisfaction	insatisfaction	NOUN
ijtc-179	339	18	user	user	NOUN
ijtc-179	339	19	top	top	PROPN
ijtc-179	339	20	management	management	NOUN
ijtc-179	339	21	support	support	NOUN
ijtc-179	339	22	functions	function	NOUN
ijtc-179	339	23	in	in	ADP
ijtc-179	339	24	higher	high	ADJ
ijtc-179	339	25	education	education	NOUN
ijtc-179	339	26	management	management	NOUN
ijtc-179	339	27	accounting	accounting	NOUN
ijtc-179	339	28	information	information	NOUN
ijtc-179	339	29	systems	system	NOUN
ijtc-179	339	30	hertati	hertati	PROPN
ijtc-179	339	31	,	,	PUNCT
ijtc-179	339	32	et	et	PROPN
ijtc-179	339	33	.	.	PUNCT
ijtc-179	340	1	al	al	PROPN
ijtc-179	340	2	13	13	NUM
ijtc-179	340	3	|	|	ADV
ijtc-179	340	4	ilomata	ilomata	PROPN
ijtc-179	340	5	international	international	ADJ
ijtc-179	340	6	journal	journal	NOUN
ijtc-179	340	7	of	of	ADP
ijtc-179	340	8	tax	tax	PROPN
ijtc-179	340	9	&	&	CCONJ
ijtc-179	340	10	accounting	accounting	PROPN
ijtc-179	340	11	volume	volume	NOUN
ijtc-179	340	12	2	2	NUM
ijtc-179	340	13	issue	issue	NOUN
ijtc-179	340	14	1	1	NUM
ijtc-179	340	15	,	,	PUNCT
ijtc-179	340	16	january	january	PROPN
ijtc-179	340	17	2021	2021	NUM
ijtc-179	340	18	information	information	NOUN
ijtc-179	340	19	system	system	NOUN
ijtc-179	340	20	(	(	PUNCT
ijtc-179	340	21	state	state	NOUN
ijtc-179	340	22	owner	owner	NOUN
ijtc-179	340	23	in	in	ADP
ijtc-179	340	24	sumatera	sumatera	PROPN
ijtc-179	340	25	selatan	selatan	PROPN
ijtc-179	340	26	.	.	PUNCT
ijtc-179	341	1	european	european	PROPN
ijtc-179	341	2	journal	journal	PROPN
ijtc-179	341	3	of	of	ADP
ijtc-179	341	4	accounting	accounting	NOUN
ijtc-179	341	5	,	,	PUNCT
ijtc-179	341	6	auditing	auditing	NOUN
ijtc-179	341	7	,	,	PUNCT
ijtc-179	341	8	and	and	CCONJ
ijtc-179	341	9	finance	finance	NOUN
ijtc-179	341	10	research	research	NOUN
ijtc-179	341	11	3	3	NUM
ijtc-179	341	12	,	,	PUNCT
ijtc-179	341	13	(	(	PUNCT
ijtc-179	341	14	2).35	2).35	NOUN
ijtc-179	341	15	-	-	SYM
ijtc-179	341	16	60	60	NUM
ijtc-179	341	17	.	.	PUNCT
ijtc-179	342	1	hertati	hertati	PROPN
ijtc-179	342	2	,	,	PUNCT
ijtc-179	342	3	l.	l.	PROPN
ijtc-179	342	4	(	(	PUNCT
ijtc-179	342	5	2015	2015	NUM
ijtc-179	342	6	)	)	PUNCT
ijtc-179	342	7	.	.	PUNCT
ijtc-179	343	1	internal	internal	ADJ
ijtc-179	343	2	control	control	NOUN
ijtc-179	343	3	and	and	CCONJ
ijtc-179	343	4	ethics	ethic	NOUN
ijtc-179	343	5	of	of	ADP
ijtc-179	343	6	quality	quality	NOUN
ijtc-179	343	7	management	management	NOUN
ijtc-179	343	8	system	system	NOUN
ijtc-179	343	9	accounting	accounting	NOUN
ijtc-179	343	10	information	information	NOUN
ijtc-179	343	11	and	and	CCONJ
ijtc-179	343	12	implications	implication	NOUN
ijtc-179	343	13	on	on	ADP
ijtc-179	343	14	the	the	DET
ijtc-179	343	15	quality	quality	NOUN
ijtc-179	343	16	of	of	ADP
ijtc-179	343	17	accounting	accounting	NOUN
ijtc-179	343	18	information	information	NOUN
ijtc-179	343	19	management	management	NOUN
ijtc-179	343	20	:	:	PUNCT
ijtc-179	343	21	proposing	propose	VERB
ijtc-179	343	22	a	a	DET
ijtc-179	343	23	research	research	NOUN
ijtc-179	343	24	framework	framework	NOUN
ijtc-179	343	25	.	.	PUNCT
ijtc-179	344	1	international	international	ADJ
ijtc-179	344	2	journal	journal	PROPN
ijtc-179	344	3	of	of	ADP
ijtc-179	344	4	economics	economic	NOUN
ijtc-179	344	5	,	,	PUNCT
ijtc-179	344	6	commerce	commerce	NOUN
ijtc-179	344	7	and	and	CCONJ
ijtc-179	344	8	management	management	NOUN
ijtc-179	344	9	united	united	PROPN
ijtc-179	344	10	kingdom	kingdom	PROPN
ijtc-179	344	11	3	3	NUM
ijtc-179	344	12	(	(	PUNCT
ijtc-179	344	13	6	6	NUM
ijtc-179	344	14	)	)	PUNCT
ijtc-179	344	15	902	902	NUM
ijtc-179	344	16	-	-	SYM
ijtc-179	344	17	913	913	NUM
ijtc-179	344	18	.	.	PUNCT
ijtc-179	345	1	hertati.l	hertati.l	PROPN
ijtc-179	345	2	.	.	PUNCT
ijtc-179	345	3	sumantri	sumantri	PROPN
ijtc-179	345	4	r.	r.	PROPN
ijtc-179	345	5	(	(	PUNCT
ijtc-179	345	6	2016	2016	NUM
ijtc-179	345	7	)	)	PUNCT
ijtc-179	345	8	.	.	PUNCT
ijtc-179	346	1	just	just	ADV
ijtc-179	346	2	in	in	ADP
ijtc-179	346	3	time	time	NOUN
ijtc-179	346	4	,	,	PUNCT
ijtc-179	346	5	value	value	NOUN
ijtc-179	346	6	chain	chain	NOUN
ijtc-179	346	7	,	,	PUNCT
ijtc-179	346	8	total	total	ADJ
ijtc-179	346	9	quality	quality	NOUN
ijtc-179	346	10	management	management	NOUN
ijtc-179	346	11	,	,	PUNCT
ijtc-179	346	12	part	part	NOUN
ijtc-179	346	13	of	of	ADP
ijtc-179	346	14	technical	technical	ADJ
ijtc-179	346	15	strategic	strategic	ADJ
ijtc-179	346	16	management	management	NOUN
ijtc-179	346	17	accounting	accounting	NOUN
ijtc-179	346	18	.	.	PUNCT
ijtc-179	347	1	international	international	ADJ
ijtc-179	347	2	journal	journal	PROPN
ijtc-179	347	3	of	of	ADP
ijtc-179	347	4	scientific	scientific	PROPN
ijtc-179	347	5	&	&	CCONJ
ijtc-179	347	6	technology	technology	PROPN
ijtc-179	347	7	research	research	NOUN
ijtc-179	347	8	5	5	NUM
ijtc-179	347	9	(	(	PUNCT
ijtc-179	347	10	4	4	NUM
ijtc-179	347	11	)	)	PUNCT
ijtc-179	347	12	181	181	NUM
ijtc-179	347	13	-	-	SYM
ijtc-179	347	14	191	191	NUM
ijtc-179	347	15	.	.	PUNCT
ijtc-179	348	1	hertati	hertati	NOUN
ijtc-179	348	2	.	.	PUNCT
ijtc-179	349	1	l	l	NOUN
ijtc-179	349	2	&	&	CCONJ
ijtc-179	349	3	syafarudin	syafarudin	PROPN
ijtc-179	349	4	.	.	PUNCT
ijtc-179	350	1	a.	a.	NOUN
ijtc-179	350	2	(	(	PUNCT
ijtc-179	350	3	2018	2018	NUM
ijtc-179	350	4	)	)	PUNCT
ijtc-179	350	5	.	.	PUNCT
ijtc-179	351	1	how	how	SCONJ
ijtc-179	351	2	the	the	DET
ijtc-179	351	3	implementation	implementation	NOUN
ijtc-179	351	4	of	of	ADP
ijtc-179	351	5	the	the	DET
ijtc-179	351	6	industrial	industrial	ADJ
ijtc-179	351	7	revolution	revolution	NOUN
ijtc-179	351	8	4.0	4.0	NUM
ijtc-179	351	9	management	management	NOUN
ijtc-179	351	10	information	information	NOUN
ijtc-179	351	11	system	system	NOUN
ijtc-179	351	12	influenced	influence	VERB
ijtc-179	351	13	innovation	innovation	NOUN
ijtc-179	351	14	:	:	PUNCT
ijtc-179	351	15	the	the	DET
ijtc-179	351	16	case	case	NOUN
ijtc-179	351	17	of	of	ADP
ijtc-179	351	18	small	small	ADJ
ijtc-179	351	19	and	and	CCONJ
ijtc-179	351	20	medium	medium	ADJ
ijtc-179	351	21	enterprises	enterprise	NOUN
ijtc-179	351	22	in	in	ADP
ijtc-179	351	23	indonesia	indonesia	PROPN
ijtc-179	351	24	.	.	PROPN
ijtc-179	352	1	journal	journal	PROPN
ijtc-179	352	2	of	of	ADP
ijtc-179	352	3	asian	asian	ADJ
ijtc-179	352	4	business	business	NOUN
ijtc-179	352	5	strategy	strategy	NOUN
ijtc-179	352	6	.	.	PUNCT
ijtc-179	353	1	8	8	NUM
ijtc-179	353	2	(	(	PUNCT
ijtc-179	353	3	2	2	NUM
ijtc-179	353	4	)	)	PUNCT
ijtc-179	353	5	52	52	NUM
ijtc-179	353	6	-	-	SYM
ijtc-179	353	7	62	62	NUM
ijtc-179	353	8	.	.	PUNCT
ijtc-179	354	1	hertati	hertati	NOUN
ijtc-179	354	2	.	.	PUNCT
ijtc-179	355	1	l.	l.	PROPN
ijtc-179	355	2	zarkasyi	zarkasyi	PROPN
ijtc-179	355	3	.	.	PUNCT
ijtc-179	356	1	w.	w.	PROPN
ijtc-179	356	2	suharman	suharman	NOUN
ijtc-179	356	3	.	.	PUNCT
ijtc-179	357	1	h.	h.	PROPN
ijtc-179	357	2	umar.h	umar.h	PROPN
ijtc-179	357	3	.	.	PUNCT
ijtc-179	358	1	(	(	PUNCT
ijtc-179	358	2	2019	2019	NUM
ijtc-179	358	3	)	)	PUNCT
ijtc-179	358	4	.	.	PUNCT
ijtc-179	359	1	the	the	DET
ijtc-179	359	2	effect	effect	NOUN
ijtc-179	359	3	of	of	ADP
ijtc-179	359	4	human	human	ADJ
ijtc-179	359	5	resource	resource	NOUN
ijtc-179	359	6	ethics	ethic	NOUN
ijtc-179	359	7	on	on	ADP
ijtc-179	359	8	financial	financial	ADJ
ijtc-179	359	9	reporting	reporting	NOUN
ijtc-179	359	10	implications	implication	NOUN
ijtc-179	359	11	for	for	ADP
ijtc-179	359	12	good	good	ADJ
ijtc-179	359	13	government	government	NOUN
ijtc-179	359	14	governance	governance	NOUN
ijtc-179	359	15	(	(	PUNCT
ijtc-179	359	16	survey	survey	NOUN
ijtc-179	359	17	of	of	ADP
ijtc-179	359	18	related	related	ADJ
ijtc-179	359	19	sub	sub	NOUN
ijtc-179	359	20	-	-	NOUN
ijtc-179	359	21	units	unit	NOUN
ijtc-179	359	22	in	in	ADP
ijtc-179	359	23	state	state	NOUN
ijtc-179	359	24	-	-	PUNCT
ijtc-179	359	25	owned	own	VERB
ijtc-179	359	26	enterprises	enterprise	NOUN
ijtc-179	359	27	in	in	ADP
ijtc-179	359	28	sumsel	sumsel	NOUN
ijtc-179	359	29	)	)	PUNCT
ijtc-179	359	30	.	.	PUNCT
ijtc-179	360	1	international	international	ADJ
ijtc-179	360	2	journal	journal	PROPN
ijtc-179	360	3	of	of	ADP
ijtc-179	360	4	economics	economic	NOUN
ijtc-179	360	5	and	and	CCONJ
ijtc-179	360	6	financial	financial	ADJ
ijtc-179	360	7	.	.	PUNCT
ijtc-179	361	1	9(4	9(4	NUM
ijtc-179	361	2	)	)	PUNCT
ijtc-179	361	3	,	,	PUNCT
ijtc-179	362	1	267	267	NUM
ijtc-179	362	2	-	-	SYM
ijtc-179	362	3	276	276	NUM
ijtc-179	362	4	.	.	PUNCT
ijtc-179	363	1	hertati	hertati	NOUN
ijtc-179	363	2	.	.	PUNCT
ijtc-179	364	1	l	l	NOUN
ijtc-179	364	2	,	,	PUNCT
ijtc-179	364	3	susanto.a	susanto.a	PROPN
ijtc-179	364	4	.	.	PUNCT
ijtc-179	365	1	zarkasyi	zarkasyi	NOUN
ijtc-179	365	2	.	.	PUNCT
ijtc-179	366	1	w	w	PROPN
ijtc-179	366	2	,	,	PUNCT
ijtc-179	366	3	suharman	suharman	NOUN
ijtc-179	366	4	.	.	PUNCT
ijtc-179	367	1	h	h	PROPN
ijtc-179	367	2	,	,	PUNCT
ijtc-179	367	3	umar	umar	PROPN
ijtc-179	367	4	.	.	PUNCT
ijtc-179	368	1	h	h	PROPN
ijtc-179	368	2	.	.	PUNCT
ijtc-179	369	1	(	(	PUNCT
ijtc-179	369	2	2019	2019	NUM
ijtc-179	369	3	)	)	PUNCT
ijtc-179	369	4	.	.	PUNCT
ijtc-179	370	1	pengujian	pengujian	PROPN
ijtc-179	370	2	empiris	empiris	PROPN
ijtc-179	370	3	bagaimana	bagaimana	PROPN
ijtc-179	370	4	kualitas	kualitas	PROPN
ijtc-179	370	5	sistem	sistem	PROPN
ijtc-179	370	6	informasi	informasi	PROPN
ijtc-179	370	7	akuntansi	akuntansi	PROPN
ijtc-179	370	8	yang	yang	PROPN
ijtc-179	370	9	dipengaruhi	dipengaruhi	PROPN
ijtc-179	370	10	oleh	oleh	PROPN
ijtc-179	370	11	etika	etika	PROPN
ijtc-179	370	12	organisasi	organisasi	PROPN
ijtc-179	370	13	berimplikasi	berimplikasi	PROPN
ijtc-179	370	14	terhadap	terhadap	PROPN
ijtc-179	370	15	kualitas	kualitas	PROPN
ijtc-179	370	16	informasi	informasi	PROPN
ijtc-179	370	17	akuntansi	akuntansi	PROPN
ijtc-179	370	18	(	(	PUNCT
ijtc-179	370	19	surveypada	surveypada	PROPN
ijtc-179	370	20	badan	badan	PROPN
ijtc-179	370	21	usaha	usaha	PROPN
ijtc-179	370	22	milik	milik	PROPN
ijtc-179	370	23	negara	negara	PROPN
ijtc-179	370	24	(	(	PUNCT
ijtc-179	370	25	bumn	bumn	PROPN
ijtc-179	370	26	)	)	PUNCT
ijtc-179	370	27	di	di	PROPN
ijtc-179	370	28	sumatera	sumatera	PROPN
ijtc-179	370	29	selatan	selatan	PROPN
ijtc-179	370	30	indonesia	indonesia	PROPN
ijtc-179	370	31	)	)	PUNCT
ijtc-179	370	32	.	.	PUNCT
ijtc-179	371	1	jurnal	jurnal	ADJ
ijtc-179	371	2	ilmiah	ilmiah	PROPN
ijtc-179	371	3	akuntansi	akuntansi	PROPN
ijtc-179	371	4	rahmaniyah	rahmaniyah	PROPN
ijtc-179	371	5	(	(	PUNCT
ijtc-179	371	6	jiar	jiar	ADJ
ijtc-179	371	7	)	)	PUNCT
ijtc-179	371	8	3	3	NUM
ijtc-179	371	9	(	(	PUNCT
ijtc-179	371	10	1	1	NUM
ijtc-179	371	11	)	)	PUNCT
ijtc-179	371	12	88	88	NUM
ijtc-179	371	13	–	–	PUNCT
ijtc-179	371	14	107	107	NUM
ijtc-179	371	15	.	.	PUNCT
ijtc-179	372	1	hertati	hertati	NOUN
ijtc-179	372	2	.	.	PUNCT
ijtc-179	373	1	l	l	NOUN
ijtc-179	373	2	&	&	CCONJ
ijtc-179	373	3	safkaur	safkaur	PROPN
ijtc-179	373	4	.	.	PUNCT
ijtc-179	374	1	(	(	PUNCT
ijtc-179	374	2	2020	2020	NUM
ijtc-179	374	3	)	)	PUNCT
ijtc-179	374	4	.	.	PUNCT
ijtc-179	375	1	the	the	DET
ijtc-179	375	2	influence	influence	NOUN
ijtc-179	375	3	of	of	ADP
ijtc-179	375	4	information	information	NOUN
ijtc-179	375	5	technology	technology	NOUN
ijtc-179	375	6	covid-19	covid-19	PROPN
ijtc-179	375	7	plague	plague	NOUN
ijtc-179	375	8	against	against	ADP
ijtc-179	375	9	financial	financial	ADJ
ijtc-179	375	10	statements	statement	NOUN
ijtc-179	375	11	and	and	CCONJ
ijtc-179	375	12	business	business	NOUN
ijtc-179	375	13	practices	practice	NOUN
ijtc-179	375	14	ijtc	ijtc	VERB
ijtc-179	375	15	ilomata	ilomata	PROPN
ijtc-179	375	16	international	international	ADJ
ijtc-179	375	17	journal	journal	NOUN
ijtc-179	375	18	of	of	ADP
ijtc-179	375	19	tax	tax	PROPN
ijtc-179	375	20	&	&	CCONJ
ijtc-179	375	21	accounting	accounting	NOUN
ijtc-179	375	22	.	.	PUNCT
ijtc-179	376	1	1	1	NUM
ijtc-179	376	2	(	(	PUNCT
ijtc-179	376	3	3	3	NUM
ijtc-179	376	4	)	)	PUNCT
ijtc-179	376	5	122	122	NUM
ijtc-179	376	6	-	-	SYM
ijtc-179	376	7	131	131	NUM
ijtc-179	376	8	.	.	PUNCT
ijtc-179	377	1	hertati	hertati	NOUN
ijtc-179	377	2	.	.	PUNCT
ijtc-179	378	1	l	l	NOUN
ijtc-179	378	2	,	,	PUNCT
ijtc-179	378	3	safkaur	safkaur	NOUN
ijtc-179	378	4	.	.	PUNCT
ijtc-179	379	1	o	o	NOUN
ijtc-179	379	2	,	,	PUNCT
ijtc-179	379	3	simanjuntak	simanjuntak	NOUN
ijtc-179	379	4	.	.	PUNCT
ijtc-179	380	1	o.	o.	PROPN
ijtc-179	380	2	m.	m.	NOUN
ijtc-179	380	3	(	(	PUNCT
ijtc-179	380	4	2019	2019	NUM
ijtc-179	380	5	)	)	PUNCT
ijtc-179	380	6	.	.	PUNCT
ijtc-179	381	1	how	how	SCONJ
ijtc-179	381	2	to	to	PART
ijtc-179	381	3	align	align	VERB
ijtc-179	381	4	management	management	NOUN
ijtc-179	381	5	commitments	commitment	NOUN
ijtc-179	381	6	to	to	ADP
ijtc-179	381	7	the	the	DET
ijtc-179	381	8	successful	successful	ADJ
ijtc-179	381	9	implementation	implementation	NOUN
ijtc-179	381	10	of	of	ADP
ijtc-179	381	11	management	management	NOUN
ijtc-179	381	12	accounting	accounting	NOUN
ijtc-179	381	13	information	information	NOUN
ijtc-179	381	14	systems	system	NOUN
ijtc-179	381	15	in	in	ADP
ijtc-179	381	16	manager	manager	NOUN
ijtc-179	381	17	decision	decision	NOUN
ijtc-179	381	18	making	make	VERB
ijtc-179	381	19	.	.	PUNCT
ijtc-179	382	1	ijtc	ijtc	PROPN
ijtc-179	382	2	ilomata	ilomata	PROPN
ijtc-179	382	3	international	international	PROPN
ijtc-179	382	4	journal	journal	NOUN
ijtc-179	382	5	of	of	ADP
ijtc-179	382	6	tax	tax	PROPN
ijtc-179	382	7	&	&	CCONJ
ijtc-179	382	8	accounting	accounting	PROPN
ijtc-179	382	9	1	1	NUM
ijtc-179	382	10	(	(	PUNCT
ijtc-179	382	11	2	2	NUM
ijtc-179	382	12	)	)	PUNCT
ijtc-179	382	13	89.93	89.93	NUM
ijtc-179	382	14	.	.	PUNCT
ijtc-179	383	1	hertati	hertati	NOUN
ijtc-179	383	2	.	.	PUNCT
ijtc-179	384	1	l	l	NOUN
ijtc-179	384	2	,	,	PUNCT
ijtc-179	384	3	safkaur	safkaur	NOUN
ijtc-179	384	4	.	.	PUNCT
ijtc-179	385	1	o	o	NOUN
ijtc-179	385	2	,	,	PUNCT
ijtc-179	385	3	(	(	PUNCT
ijtc-179	385	4	2019	2019	NUM
ijtc-179	385	5	)	)	PUNCT
ijtc-179	385	6	.	.	PUNCT
ijtc-179	386	1	impact	impact	NOUN
ijtc-179	386	2	of	of	ADP
ijtc-179	386	3	business	business	NOUN
ijtc-179	386	4	strategy	strategy	NOUN
ijtc-179	386	5	on	on	ADP
ijtc-179	386	6	the	the	DET
ijtc-179	386	7	management	management	NOUN
ijtc-179	386	8	accounting	accounting	NOUN
ijtc-179	386	9	:	:	PUNCT
ijtc-179	386	10	the	the	DET
ijtc-179	386	11	case	case	NOUN
ijtc-179	386	12	of	of	ADP
ijtc-179	386	13	the	the	DET
ijtc-179	386	14	production	production	NOUN
ijtc-179	386	15	of	of	ADP
ijtc-179	386	16	state	state	NOUN
ijtc-179	386	17	-	-	PUNCT
ijtc-179	386	18	owned	own	VERB
ijtc-179	386	19	enterprises	enterprise	NOUN
ijtc-179	386	20	in	in	ADP
ijtc-179	386	21	indonesia	indonesia	PROPN
ijtc-179	386	22	,	,	PUNCT
ijtc-179	386	23	south	south	PROPN
ijtc-179	386	24	sumatra	sumatra	PROPN
ijtc-179	386	25	.	.	PROPN
ijtc-179	386	26	journal	journal	PROPN
ijtc-179	386	27	of	of	ADP
ijtc-179	386	28	asian	asian	ADJ
ijtc-179	386	29	business	business	NOUN
ijtc-179	386	30	strategy	strategy	NOUN
ijtc-179	386	31	9	9	NUM
ijtc-179	386	32	,	,	PUNCT
ijtc-179	386	33	(	(	PUNCT
ijtc-179	386	34	1	1	NUM
ijtc-179	386	35	)	)	PUNCT
ijtc-179	386	36	29	29	NUM
ijtc-179	386	37	-	-	SYM
ijtc-179	386	38	39	39	NUM
ijtc-179	386	39	.	.	PUNCT
ijtc-179	387	1	hertati	hertati	PROPN
ijtc-179	387	2	,	,	PUNCT
ijtc-179	387	3	l.	l.	PROPN
ijtc-179	387	4	widiyanti.m.desfitrina	widiyanti.m.desfitrina	PROPN
ijtc-179	387	5	.	.	PUNCT
ijtc-179	388	1	syafarudin.a	syafarudin.a	PROPN
ijtc-179	388	2	.	.	PUNCT
ijtc-179	389	1	(	(	PUNCT
ijtc-179	389	2	2020	2020	NUM
ijtc-179	389	3	)	)	PUNCT
ijtc-179	389	4	.	.	PUNCT
ijtc-179	390	1	the	the	DET
ijtc-179	390	2	effects	effect	NOUN
ijtc-179	390	3	of	of	ADP
ijtc-179	390	4	economic	economic	ADJ
ijtc-179	390	5	crisis	crisis	NOUN
ijtc-179	390	6	on	on	ADP
ijtc-179	390	7	business	business	NOUN
ijtc-179	390	8	finance	finance	NOUN
ijtc-179	390	9	.	.	PUNCT
ijtc-179	391	1	international	international	ADJ
ijtc-179	391	2	journal	journal	PROPN
ijtc-179	391	3	of	of	ADP
ijtc-179	391	4	economics	economic	NOUN
ijtc-179	391	5	and	and	CCONJ
ijtc-179	391	6	financial	financial	ADJ
ijtc-179	391	7	issues	issue	NOUN
ijtc-179	391	8	10	10	NUM
ijtc-179	391	9	,	,	PUNCT
ijtc-179	391	10	(	(	PUNCT
ijtc-179	391	11	3	3	NUM
ijtc-179	391	12	)	)	PUNCT
ijtc-179	391	13	236	236	NUM
ijtc-179	391	14	-	-	SYM
ijtc-179	391	15	244	244	NUM
ijtc-179	391	16	.	.	PUNCT
ijtc-179	392	1	hertati.l	hertati.l	X
ijtc-179	392	2	,	,	PUNCT
ijtc-179	392	3	fery.i	fery.i	PROPN
ijtc-179	392	4	,	,	PUNCT
ijtc-179	392	5	safkaur.o	safkaur.o	PROPN
ijtc-179	392	6	.	.	PUNCT
ijtc-179	393	1	(	(	PUNCT
ijtc-179	393	2	2020	2020	NUM
ijtc-179	393	3	)	)	PUNCT
ijtc-179	393	4	.	.	PUNCT
ijtc-179	394	1	pengaruh	pengaruh	NOUN
ijtc-179	394	2	komitmen	komitmen	PROPN
ijtc-179	394	3	organisasi	organisasi	PROPN
ijtc-179	394	4	terhadap	terhadap	PROPN
ijtc-179	394	5	sistem	sistem	PROPN
ijtc-179	394	6	informasi	informasi	PROPN
ijtc-179	394	7	keuangan	keuangan	PROPN
ijtc-179	394	8	.	.	PUNCT
ijtc-179	395	1	akuntabilitas	akuntabilita	NOUN
ijtc-179	395	2	:	:	PUNCT
ijtc-179	395	3	jurnal	jurnal	ADJ
ijtc-179	395	4	ilmu	ilmu	PROPN
ijtc-179	395	5	akuntansi	akuntansi	PROPN
ijtc-179	395	6	volume	volume	NOUN
ijtc-179	395	7	13	13	NUM
ijtc-179	395	8	(	(	PUNCT
ijtc-179	395	9	1),125	1),125	NUM
ijtc-179	395	10	-	-	PUNCT
ijtc-179	395	11	136	136	NUM
ijtc-179	395	12	.	.	PUNCT
ijtc-179	396	1	hurt	hurt	VERB
ijtc-179	396	2	,	,	PUNCT
ijtc-179	396	3	r.	r.	PROPN
ijtc-179	396	4	l.	l.	PROPN
ijtc-179	396	5	(	(	PUNCT
ijtc-179	396	6	2008	2008	NUM
ijtc-179	396	7	)	)	PUNCT
ijtc-179	396	8	.	.	PUNCT
ijtc-179	397	1	accounting	account	VERB
ijtc-179	397	2	information	information	NOUN
ijtc-179	397	3	system	system	NOUN
ijtc-179	397	4	,	,	PUNCT
ijtc-179	397	5	basic	basic	ADJ
ijtc-179	397	6	concept	concept	NOUN
ijtc-179	397	7	&	&	CCONJ
ijtc-179	397	8	current	current	ADJ
ijtc-179	397	9	issues	issue	NOUN
ijtc-179	397	10	,	,	PUNCT
ijtc-179	397	11	mcgraw	mcgraw	PROPN
ijtc-179	397	12	hill	hill	PROPN
ijtc-179	397	13	.	.	PUNCT
ijtc-179	398	1	hussein	hussein	PROPN
ijtc-179	398	2	,	,	PUNCT
ijtc-179	398	3	ramlah	ramlah	PROPN
ijtc-179	398	4	,	,	PUNCT
ijtc-179	398	5	karim	karim	PROPN
ijtc-179	398	6	,	,	PUNCT
ijtc-179	398	7	nor	nor	CCONJ
ijtc-179	398	8	shahriza	shahriza	PROPN
ijtc-179	398	9	abdul	abdul	PROPN
ijtc-179	398	10	karim	karim	PROPN
ijtc-179	398	11	,	,	PUNCT
ijtc-179	398	12	mohamed	mohamed	PROPN
ijtc-179	398	13	,	,	PUNCT
ijtc-179	398	14	norshidah	norshidah	PROPN
ijtc-179	398	15	&	&	CCONJ
ijtc-179	398	16	ahlan	ahlan	PROPN
ijtc-179	398	17	,	,	PUNCT
ijtc-179	398	18	abdul	abdul	PROPN
ijtc-179	398	19	rahman	rahman	PROPN
ijtc-179	398	20	.	.	PUNCT
ijtc-179	399	1	(	(	PUNCT
ijtc-179	399	2	2007	2007	NUM
ijtc-179	399	3	)	)	PUNCT
ijtc-179	399	4	.	.	PUNCT
ijtc-179	400	1	the	the	DET
ijtc-179	400	2	influence	influence	NOUN
ijtc-179	400	3	of	of	ADP
ijtc-179	400	4	organizational	organizational	ADJ
ijtc-179	400	5	factors	factor	NOUN
ijtc-179	400	6	on	on	ADP
ijtc-179	400	7	information	information	NOUN
ijtc-179	400	8	systems	system	NOUN
ijtc-179	400	9	success	success	NOUN
ijtc-179	400	10	in	in	ADP
ijtc-179	400	11	e	e	NOUN
ijtc-179	400	12	-	-	NOUN
ijtc-179	400	13	government	government	ADJ
ijtc-179	400	14	agencies	agency	NOUN
ijtc-179	400	15	in	in	ADP
ijtc-179	400	16	malaysia	malaysia	PROPN
ijtc-179	400	17	.	.	PUNCT
ijtc-179	401	1	the	the	DET
ijtc-179	401	2	electronic	electronic	ADJ
ijtc-179	401	3	journal	journal	NOUN
ijtc-179	401	4	on	on	ADP
ijtc-179	401	5	information	information	NOUN
ijtc-179	401	6	systems	system	NOUN
ijtc-179	401	7	in	in	ADP
ijtc-179	401	8	developing	develop	VERB
ijtc-179	401	9	countries	country	NOUN
ijtc-179	401	10	.	.	PUNCT
ijtc-179	402	1	29	29	NUM
ijtc-179	402	2	.	.	X
ijtc-179	403	1	1	1	NUM
ijtc-179	403	2	.	.	X
ijtc-179	404	1	pp	pp	ADJ
ijtc-179	404	2	.	.	PUNCT
ijtc-179	405	1	1	1	NUM
ijtc-179	405	2	-	-	SYM
ijtc-179	405	3	17	17	NUM
ijtc-179	405	4	.	.	PUNCT
ijtc-179	406	1	horngren	horngren	PROPN
ijtc-179	406	2	,	,	PUNCT
ijtc-179	406	3	c.t	c.t	PROPN
ijtc-179	406	4	,	,	PUNCT
ijtc-179	406	5	sundem	sundem	PROPN
ijtc-179	406	6	,	,	PUNCT
ijtc-179	406	7	g.l	g.l	PROPN
ijtc-179	406	8	.	.	PROPN
ijtc-179	406	9	&	&	CCONJ
ijtc-179	406	10	stratton	stratton	PROPN
ijtc-179	406	11	.o	.o	PROPN
ijtc-179	406	12	.	.	PUNCT
ijtc-179	407	1	(	(	PUNCT
ijtc-179	407	2	1996	1996	NUM
ijtc-179	407	3	)	)	PUNCT
ijtc-179	407	4	.	.	PUNCT
ijtc-179	408	1	introduction	introduction	NOUN
ijtc-179	408	2	to	to	ADP
ijtc-179	408	3	management	management	NOUN
ijtc-179	408	4	accounting	accounting	NOUN
ijtc-179	408	5	,	,	PUNCT
ijtc-179	408	6	tenth	tenth	ADJ
ijtc-179	408	7	edition	edition	NOUN
ijtc-179	408	8	.	.	PUNCT
ijtc-179	409	1	new	new	PROPN
ijtc-179	409	2	jersey	jersey	PROPN
ijtc-179	409	3	:	:	PUNCT
ijtc-179	409	4	prentice	prentice	NOUN
ijtc-179	409	5	-	-	PUNCT
ijtc-179	409	6	hall	hall	PROPN
ijtc-179	409	7	,	,	PUNCT
ijtc-179	409	8	inc	inc	PROPN
ijtc-179	409	9	.	.	PROPN
ijtc-179	410	1	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-179	410	2	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-179	410	3	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PRON
ijtc-179	410	4	top	top	ADJ
ijtc-179	410	5	management	management	NOUN
ijtc-179	410	6	support	support	NOUN
ijtc-179	410	7	functions	function	NOUN
ijtc-179	410	8	in	in	ADP
ijtc-179	410	9	higher	high	ADJ
ijtc-179	410	10	education	education	NOUN
ijtc-179	410	11	management	management	NOUN
ijtc-179	410	12	accounting	accounting	NOUN
ijtc-179	410	13	information	information	NOUN
ijtc-179	410	14	systems	system	NOUN
ijtc-179	410	15	hertati	hertati	PROPN
ijtc-179	410	16	,	,	PUNCT
ijtc-179	410	17	et	et	PROPN
ijtc-179	410	18	.	.	PUNCT
ijtc-179	411	1	al	al	PROPN
ijtc-179	411	2	14	14	NUM
ijtc-179	412	1	|	|	ADV
ijtc-179	412	2	ilomata	ilomata	PROPN
ijtc-179	412	3	international	international	ADJ
ijtc-179	412	4	journal	journal	NOUN
ijtc-179	412	5	of	of	ADP
ijtc-179	412	6	tax	tax	PROPN
ijtc-179	412	7	&	&	CCONJ
ijtc-179	412	8	accounting	accounting	PROPN
ijtc-179	412	9	volume	volume	NOUN
ijtc-179	412	10	2	2	NUM
ijtc-179	412	11	issue	issue	NOUN
ijtc-179	412	12	1	1	NUM
ijtc-179	412	13	,	,	PUNCT
ijtc-179	412	14	january	january	PROPN
ijtc-179	412	15	2021	2021	NUM
ijtc-179	412	16	horngrent	horngrent	NOUN
ijtc-179	412	17	.	.	PUNCT
ijtc-179	413	1	c.l.sirraton	c.l.sirraton	PROPN
ijtc-179	413	2	,	,	PUNCT
ijtc-179	413	3	w.o.burstahler.d	w.o.burstahler.d	PUNCT
ijtc-179	413	4	and	and	CCONJ
ijtc-179	413	5	schatzberg	schatzberg	PROPN
ijtc-179	413	6	jeff	jeff	PROPN
ijtc-179	413	7	.	.	PUNCT
ijtc-179	414	1	(	(	PUNCT
ijtc-179	414	2	2008	2008	NUM
ijtc-179	414	3	)	)	PUNCT
ijtc-179	414	4	.	.	PUNCT
ijtc-179	415	1	introduction	introduction	NOUN
ijtc-179	415	2	to	to	ADP
ijtc-179	415	3	management	management	NOUN
ijtc-179	415	4	accounting	accounting	NOUN
ijtc-179	415	5	.	.	PUNCT
ijtc-179	416	1	4th	4th	ADJ
ijtc-179	416	2	edition	edition	PROPN
ijtc-179	416	3	.	.	PUNCT
ijtc-179	417	1	usa	usa	PROPN
ijtc-179	417	2	:	:	PUNCT
ijtc-179	417	3	pearson	pearson	PROPN
ijtc-179	417	4	prentice	prentice	PROPN
ijtc-179	417	5	hall	hall	PROPN
ijtc-179	417	6	.	.	PUNCT
ijtc-179	418	1	horngren	horngren	PROPN
ijtc-179	418	2	,	,	PUNCT
ijtc-179	418	3	c.t	c.t	PROPN
ijtc-179	418	4	,	,	PUNCT
ijtc-179	418	5	datar	datar	PROPN
ijtc-179	418	6	,	,	PUNCT
ijtc-179	418	7	s.m	s.m	PROPN
ijtc-179	418	8	.	.	PROPN
ijtc-179	418	9	&	&	CCONJ
ijtc-179	418	10	rajan	rajan	PROPN
ijtc-179	418	11	,	,	PUNCT
ijtc-179	418	12	m.v	m.v	PROPN
ijtc-179	418	13	.	.	PROPN
ijtc-179	418	14	(	(	PUNCT
ijtc-179	418	15	2015	2015	NUM
ijtc-179	418	16	)	)	PUNCT
ijtc-179	418	17	.	.	PUNCT
ijtc-179	419	1	cost	cost	NOUN
ijtc-179	419	2	accounting	accounting	NOUN
ijtc-179	419	3	:	:	PUNCT
ijtc-179	419	4	a	a	DET
ijtc-179	419	5	managerial	managerial	ADJ
ijtc-179	419	6	emphasis	emphasis	NOUN
ijtc-179	419	7	,	,	PUNCT
ijtc-179	419	8	fifteenth	fifteenth	NOUN
ijtc-179	419	9	edition	edition	NOUN
ijtc-179	419	10	.	.	PUNCT
ijtc-179	420	1	new	new	PROPN
ijtc-179	420	2	jersey	jersey	PROPN
ijtc-179	420	3	:	:	PUNCT
ijtc-179	420	4	pearson	pearson	PROPN
ijtc-179	420	5	education	education	PROPN
ijtc-179	420	6	,	,	PUNCT
ijtc-179	420	7	inc	inc	PROPN
ijtc-179	420	8	.	.	PROPN
ijtc-179	420	9	hoque	hoque	PROPN
ijtc-179	420	10	.	.	PUNCT
ijtc-179	421	1	z	z	X
ijtc-179	421	2	,	,	PUNCT
ijtc-179	421	3	(	(	PUNCT
ijtc-179	421	4	2003	2003	NUM
ijtc-179	421	5	)	)	PUNCT
ijtc-179	421	6	.	.	PUNCT
ijtc-179	422	1	strategic	strategic	ADJ
ijtc-179	422	2	management	management	NOUN
ijtc-179	422	3	accounting	accounting	NOUN
ijtc-179	422	4	.	.	PUNCT
ijtc-179	423	1	first	first	ADV
ijtc-179	423	2	published	publish	VERB
ijtc-179	423	3	in	in	ADP
ijtc-179	423	4	second	second	ADJ
ijtc-179	423	5	edition	edition	NOUN
ijtc-179	423	6	.	.	PUNCT
ijtc-179	424	1	hoque	hoque	NOUN
ijtc-179	424	2	.	.	PUNCT
ijtc-179	425	1	z	z	X
ijtc-179	425	2	,	,	PUNCT
ijtc-179	425	3	(	(	PUNCT
ijtc-179	425	4	2005	2005	NUM
ijtc-179	425	5	)	)	PUNCT
ijtc-179	425	6	.	.	PUNCT
ijtc-179	426	1	handbook	handbook	NOUN
ijtc-179	426	2	of	of	ADP
ijtc-179	426	3	cost	cost	NOUN
ijtc-179	426	4	&	&	CCONJ
ijtc-179	426	5	management	management	NOUN
ijtc-179	426	6	accounting	accounting	NOUN
ijtc-179	426	7	.	.	PUNCT
ijtc-179	427	1	spiramus	spiramus	PROPN
ijtc-179	427	2	press	press	PROPN
ijtc-179	427	3	.	.	PUNCT
ijtc-179	428	1	first	first	ADV
ijtc-179	428	2	published	publish	VERB
ijtc-179	428	3	in	in	ADP
ijtc-179	428	4	february	february	PROPN
ijtc-179	428	5	2005	2005	NUM
ijtc-179	428	6	.	.	PUNCT
ijtc-179	429	1	horan	horan	PROPN
ijtc-179	429	2	,	,	PUNCT
ijtc-179	429	3	thomas	thomas	PROPN
ijtc-179	429	4	a	a	PROPN
ijtc-179	429	5	&	&	CCONJ
ijtc-179	429	6	abhichandani	abhichandani	PROPN
ijtc-179	429	7	,	,	PUNCT
ijtc-179	429	8	tarun	tarun	PROPN
ijtc-179	429	9	.	.	PUNCT
ijtc-179	430	1	(	(	PUNCT
ijtc-179	430	2	2006	2006	NUM
ijtc-179	430	3	)	)	PUNCT
ijtc-179	430	4	.	.	PUNCT
ijtc-179	431	1	evaluating	evaluate	VERB
ijtc-179	431	2	user	user	NOUN
ijtc-179	431	3	satisfaction	satisfaction	NOUN
ijtc-179	431	4	in	in	ADP
ijtc-179	431	5	an	an	DET
ijtc-179	431	6	egovernment	egovernment	NOUN
ijtc-179	431	7	initiative	initiative	NOUN
ijtc-179	431	8	:	:	PUNCT
ijtc-179	431	9	results	result	NOUN
ijtc-179	431	10	of	of	ADP
ijtc-179	431	11	structural	structural	ADJ
ijtc-179	431	12	equation	equation	NOUN
ijtc-179	431	13	modeling	modeling	NOUN
ijtc-179	431	14	and	and	CCONJ
ijtc-179	431	15	focus	focus	VERB
ijtc-179	431	16	group	group	NOUN
ijtc-179	431	17	discussions	discussion	NOUN
ijtc-179	431	18	.	.	PUNCT
ijtc-179	432	1	journal	journal	NOUN
ijtc-179	432	2	of	of	ADP
ijtc-179	432	3	information	information	NOUN
ijtc-179	432	4	technology	technology	NOUN
ijtc-179	432	5	management	management	NOUN
ijtc-179	432	6	.	.	PUNCT
ijtc-179	433	1	pp	pp	ADJ
ijtc-179	433	2	.	.	PUNCT
ijtc-179	434	1	187	187	NUM
ijtc-179	434	2	-	-	SYM
ijtc-179	434	3	198	198	NUM
ijtc-179	434	4	.	.	PUNCT
ijtc-179	435	1	hwang	hwang	PROPN
ijtc-179	435	2	,	,	PUNCT
ijtc-179	435	3	mark	mark	PROPN
ijtc-179	435	4	i.	i.	PROPN
ijtc-179	435	5	,	,	PUNCT
ijtc-179	435	6	cindy	cindy	PROPN
ijtc-179	435	7	,	,	PUNCT
ijtc-179	435	8	t.	t.	PROPN
ijtc-179	435	9	lin	lin	PROPN
ijtc-179	435	10	&	&	CCONJ
ijtc-179	435	11	jerry	jerry	PROPN
ijtc-179	435	12	w.	w.	PROPN
ijtc-179	435	13	lin	lin	PROPN
ijtc-179	435	14	.	.	PUNCT
ijtc-179	436	1	(	(	PUNCT
ijtc-179	436	2	2012	2012	NUM
ijtc-179	436	3	)	)	PUNCT
ijtc-179	436	4	.	.	PUNCT
ijtc-179	437	1	organizational	organizational	ADJ
ijtc-179	437	2	factors	factor	NOUN
ijtc-179	437	3	for	for	ADP
ijtc-179	437	4	successful	successful	ADJ
ijtc-179	437	5	implementation	implementation	NOUN
ijtc-179	437	6	of	of	ADP
ijtc-179	437	7	information	information	NOUN
ijtc-179	437	8	system	system	NOUN
ijtc-179	437	9	:	:	PUNCT
ijtc-179	437	10	disentangling	disentangle	VERB
ijtc-179	437	11	the	the	DET
ijtc-179	437	12	effect	effect	NOUN
ijtc-179	437	13	of	of	ADP
ijtc-179	437	14	top	top	ADJ
ijtc-179	437	15	management	management	NOUN
ijtc-179	437	16	support	support	NOUN
ijtc-179	437	17	and	and	CCONJ
ijtc-179	437	18	training	training	NOUN
ijtc-179	437	19	.	.	PUNCT
ijtc-179	438	1	proceeding	proceed	VERB
ijtc-179	438	2	of	of	ADP
ijtc-179	438	3	the	the	DET
ijtc-179	438	4	southern	southern	ADJ
ijtc-179	438	5	association	association	PROPN
ijtc-179	438	6	for	for	ADP
ijtc-179	438	7	information	information	NOUN
ijtc-179	438	8	system	system	NOUN
ijtc-179	438	9	conference	conference	NOUN
ijtc-179	438	10	.	.	PUNCT
ijtc-179	439	1	usa	usa	PROPN
ijtc-179	439	2	.	.	PROPN
ijtc-179	439	3	ifinedo	ifinedo	PROPN
ijtc-179	439	4	,	,	PUNCT
ijtc-179	439	5	princely	princely	ADV
ijtc-179	439	6	.	.	PUNCT
ijtc-179	440	1	(	(	PUNCT
ijtc-179	440	2	2008	2008	NUM
ijtc-179	440	3	)	)	PUNCT
ijtc-179	440	4	.	.	PUNCT
ijtc-179	441	1	impact	impact	NOUN
ijtc-179	441	2	of	of	ADP
ijtc-179	441	3	business	business	NOUN
ijtc-179	441	4	vision	vision	NOUN
ijtc-179	441	5	,	,	PUNCT
ijtc-179	441	6	top	top	ADJ
ijtc-179	441	7	management	management	NOUN
ijtc-179	441	8	support	support	NOUN
ijtc-179	441	9	,	,	PUNCT
ijtc-179	441	10	and	and	CCONJ
ijtc-179	441	11	external	external	ADJ
ijtc-179	441	12	expertise	expertise	NOUN
ijtc-179	441	13	on	on	ADP
ijtc-179	441	14	erp	erp	PROPN
ijtc-179	441	15	success	success	NOUN
ijtc-179	441	16	.	.	PUNCT
ijtc-179	442	1	business	business	NOUN
ijtc-179	442	2	process	process	NOUN
ijtc-179	442	3	management	management	NOUN
ijtc-179	442	4	journal	journal	NOUN
ijtc-179	442	5	.	.	PUNCT
ijtc-179	443	1	vol	vol	NOUN
ijtc-179	443	2	14	14	NUM
ijtc-179	443	3	.	.	PUNCT
ijtc-179	444	1	no	no	INTJ
ijtc-179	444	2	.	.	NOUN
ijtc-179	445	1	4	4	X
ijtc-179	445	2	.	.	X
ijtc-179	445	3	pp	pp	ADJ
ijtc-179	445	4	.	.	PUNCT
ijtc-179	446	1	551568	551568	NUM
ijtc-179	446	2	.	.	PUNCT
ijtc-179	447	1	iso	iso	PROPN
ijtc-179	447	2	/	/	SYM
ijtc-179	447	3	iec	iec	PROPN
ijtc-179	447	4	38500	38500	NUM
ijtc-179	447	5	–	–	PUNCT
ijtc-179	447	6	international	international	ADJ
ijtc-179	447	7	standard	standard	NOUN
ijtc-179	447	8	.	.	PUNCT
ijtc-179	448	1	(	(	PUNCT
ijtc-179	448	2	2008	2008	NUM
ijtc-179	448	3	)	)	PUNCT
ijtc-179	448	4	.	.	PUNCT
ijtc-179	449	1	corporate	corporate	ADJ
ijtc-179	449	2	governance	governance	NOUN
ijtc-179	449	3	of	of	ADP
ijtc-179	449	4	information	information	NOUN
ijtc-179	449	5	technology	technology	PROPN
ijtc-179	449	6	gouvernance	gouvernance	PROPN
ijtc-179	449	7	des	des	PROPN
ijtc-179	449	8	technologies	technologies	PROPN
ijtc-179	449	9	de	de	X
ijtc-179	449	10	l'information	l'information	PROPN
ijtc-179	449	11	par	par	PROPN
ijtc-179	449	12	l'entreprise	l'entreprise	PROPN
ijtc-179	449	13	.	.	PUNCT
ijtc-179	450	1	first	first	PROPN
ijtc-179	450	2	edition	edition	PROPN
ijtc-179	450	3	.	.	PUNCT
ijtc-179	451	1	published	publish	VERB
ijtc-179	451	2	in	in	ADP
ijtc-179	451	3	switzerland	switzerland	PROPN
ijtc-179	451	4	.	.	PUNCT
ijtc-179	452	1	jarvenpaa	jarvenpaa	PROPN
ijtc-179	452	2	,	,	PUNCT
ijtc-179	452	3	s	s	NOUN
ijtc-179	452	4	&	&	CCONJ
ijtc-179	452	5	ives	ive	NOUN
ijtc-179	452	6	,	,	PUNCT
ijtc-179	452	7	b.	b.	PROPN
ijtc-179	452	8	(	(	PUNCT
ijtc-179	452	9	1991	1991	NUM
ijtc-179	452	10	)	)	PUNCT
ijtc-179	452	11	.	.	PUNCT
ijtc-179	453	1	executive	executive	ADJ
ijtc-179	453	2	involvement	involvement	NOUN
ijtc-179	453	3	and	and	CCONJ
ijtc-179	453	4	participation	participation	NOUN
ijtc-179	453	5	in	in	ADP
ijtc-179	453	6	the	the	DET
ijtc-179	453	7	management	management	NOUN
ijtc-179	453	8	of	of	ADP
ijtc-179	453	9	information	information	NOUN
ijtc-179	453	10	technology	technology	NOUN
ijtc-179	453	11	.	.	PUNCT
ijtc-179	454	1	mis	mis	PROPN
ijtc-179	454	2	quarterly	quarterly	PROPN
ijtc-179	454	3	.	.	PUNCT
ijtc-179	455	1	15	15	NUM
ijtc-179	455	2	.	.	X
ijtc-179	456	1	2	2	NUM
ijtc-179	456	2	.	.	NOUN
ijtc-179	456	3	205	205	NUM
ijtc-179	456	4	-	-	SYM
ijtc-179	456	5	227	227	NUM
ijtc-179	456	6	.	.	PUNCT
ijtc-179	457	1	jawadekar	jawadekar	PROPN
ijtc-179	457	2	,	,	PUNCT
ijtc-179	457	3	waman	waman	ADJ
ijtc-179	457	4	s.	s.	PROPN
ijtc-179	457	5	(	(	PUNCT
ijtc-179	457	6	2009	2009	NUM
ijtc-179	457	7	)	)	PUNCT
ijtc-179	457	8	.	.	PUNCT
ijtc-179	458	1	management	management	NOUN
ijtc-179	458	2	information	information	NOUN
ijtc-179	458	3	systems	system	NOUN
ijtc-179	458	4	.	.	PUNCT
ijtc-179	459	1	text	text	NOUN
ijtc-179	459	2	&	&	CCONJ
ijtc-179	459	3	cases	case	NOUN
ijtc-179	459	4	.	.	PUNCT
ijtc-179	460	1	4th	4th	ADJ
ijtc-179	460	2	.	.	PUNCT
ijtc-179	461	1	new	new	ADJ
ijtc-179	461	2	delhi	delhi	PROPN
ijtc-179	461	3	:	:	PUNCT
ijtc-179	461	4	tata	tata	PROPN
ijtc-179	461	5	mcgraw	mcgraw	PROPN
ijtc-179	461	6	hill	hill	PROPN
ijtc-179	461	7	education	education	PROPN
ijtc-179	461	8	private	private	ADJ
ijtc-179	461	9	limition	limition	NOUN
ijtc-179	461	10	.	.	PUNCT
ijtc-179	462	1	kieso	kieso	NOUN
ijtc-179	462	2	,	,	PUNCT
ijtc-179	462	3	donald	donald	PROPN
ijtc-179	462	4	e.	e.	PROPN
ijtc-179	462	5	weygandt	weygandt	PROPN
ijtc-179	462	6	,	,	PUNCT
ijtc-179	462	7	jerry	jerry	PROPN
ijtc-179	462	8	&	&	CCONJ
ijtc-179	462	9	warfield	warfield	PROPN
ijtc-179	462	10	,	,	PUNCT
ijtc-179	462	11	terry	terry	PROPN
ijtc-179	462	12	d.	d.	PROPN
ijtc-179	462	13	(	(	PUNCT
ijtc-179	462	14	2012	2012	NUM
ijtc-179	462	15	)	)	PUNCT
ijtc-179	462	16	.	.	PUNCT
ijtc-179	463	1	intermediate	intermediate	ADJ
ijtc-179	463	2	accounting	accounting	NOUN
ijtc-179	463	3	.	.	PUNCT
ijtc-179	464	1	14th	14th	ADJ
ijtc-179	464	2	edition	edition	NOUN
ijtc-179	464	3	.	.	PUNCT
ijtc-179	465	1	uk	uk	PROPN
ijtc-179	465	2	:	:	PUNCT
ijtc-179	465	3	john	john	PROPN
ijtc-179	465	4	willey	willey	PROPN
ijtc-179	465	5	and	and	CCONJ
ijtc-179	465	6	sons	son	NOUN
ijtc-179	465	7	,	,	PUNCT
ijtc-179	465	8	inc	inc	PROPN
ijtc-179	465	9	.	.	PROPN
ijtc-179	465	10	land	land	PROPN
ijtc-179	465	11	,	,	PUNCT
ijtc-179	465	12	susan	susan	PROPN
ijtc-179	465	13	l	l	PROPN
ijtc-179	465	14	,	,	PUNCT
ijtc-179	465	15	smith	smith	PROPN
ijtc-179	465	16	,	,	PUNCT
ijtc-179	465	17	douglas	douglas	PROPN
ijtc-179	465	18	b.	b.	PROPN
ijtc-179	465	19	&	&	CCONJ
ijtc-179	465	20	walz	walz	PROPN
ijtc-179	465	21	,	,	PUNCT
ijtc-179	465	22	john	john	PROPN
ijtc-179	465	23	w.	w.	PROPN
ijtc-179	465	24	(	(	PUNCT
ijtc-179	465	25	2008	2008	NUM
ijtc-179	465	26	)	)	PUNCT
ijtc-179	465	27	.	.	PUNCT
ijtc-179	466	1	practical	practical	ADJ
ijtc-179	466	2	support	support	NOUN
ijtc-179	466	3	for	for	ADP
ijtc-179	466	4	lean	lean	ADJ
ijtc-179	466	5	six	six	NUM
ijtc-179	466	6	sigma	sigma	PROPN
ijtc-179	466	7	software	software	NOUN
ijtc-179	466	8	process	process	NOUN
ijtc-179	466	9	definition	definition	NOUN
ijtc-179	466	10	:	:	PUNCT
ijtc-179	466	11	using	use	VERB
ijtc-179	466	12	ieee	ieee	NOUN
ijtc-179	466	13	software	software	NOUN
ijtc-179	466	14	engineering	engineering	NOUN
ijtc-179	466	15	standards	standard	NOUN
ijtc-179	466	16	.	.	PUNCT
ijtc-179	467	1	canada	canada	PROPN
ijtc-179	467	2	:	:	PUNCT
ijtc-179	467	3	john	john	PROPN
ijtc-179	467	4	wiley	wiley	PROPN
ijtc-179	467	5	&	&	CCONJ
ijtc-179	467	6	sons	son	NOUN
ijtc-179	467	7	.	.	PUNCT
ijtc-179	468	1	laudon	laudon	PROPN
ijtc-179	468	2	,	,	PUNCT
ijtc-179	468	3	kenneth	kenneth	PROPN
ijtc-179	468	4	c	c	PROPN
ijtc-179	468	5	&	&	CCONJ
ijtc-179	468	6	laudon	laudon	PROPN
ijtc-179	468	7	,	,	PUNCT
ijtc-179	468	8	jane	jane	PROPN
ijtc-179	468	9	p.	p.	PROPN
ijtc-179	468	10	(	(	PUNCT
ijtc-179	468	11	2014	2014	NUM
ijtc-179	468	12	)	)	PUNCT
ijtc-179	468	13	.	.	PUNCT
ijtc-179	469	1	management	management	NOUN
ijtc-179	469	2	information	information	NOUN
ijtc-179	469	3	systems	system	NOUN
ijtc-179	469	4	managing	manage	VERB
ijtc-179	469	5	the	the	DET
ijtc-179	469	6	digital	digital	ADJ
ijtc-179	469	7	firm	firm	NOUN
ijtc-179	469	8	.	.	PUNCT
ijtc-179	470	1	thirteenth	thirteenth	PROPN
ijtc-179	470	2	edition	edition	PROPN
ijtc-179	470	3	.	.	PUNCT
ijtc-179	471	1	america	america	PROPN
ijtc-179	471	2	:	:	PUNCT
ijtc-179	471	3	pearson	pearson	PROPN
ijtc-179	471	4	prentice	prentice	PROPN
ijtc-179	471	5	hall	hall	PROPN
ijtc-179	471	6	.	.	PUNCT
ijtc-179	472	1	lestari	lestari	PROPN
ijtc-179	472	2	.	.	PUNCT
ijtc-179	473	1	r	r	NOUN
ijtc-179	473	2	&	&	CCONJ
ijtc-179	473	3	hertati	hertati	NOUN
ijtc-179	473	4	.	.	PUNCT
ijtc-179	474	1	l.	l.	PROPN
ijtc-179	474	2	(	(	PUNCT
ijtc-179	474	3	2020	2020	NUM
ijtc-179	474	4	)	)	PUNCT
ijtc-179	474	5	.	.	PUNCT
ijtc-179	475	1	bagaimana	bagaimana	PROPN
ijtc-179	475	2	pengaruh	pengaruh	PROPN
ijtc-179	475	3	strategi	strategi	PROPN
ijtc-179	475	4	bisnis	bisnis	PROPN
ijtc-179	475	5	,	,	PUNCT
ijtc-179	475	6	kekuatan	kekuatan	PROPN
ijtc-179	475	7	produk	produk	PROPN
ijtc-179	475	8	terhadap	terhadap	PROPN
ijtc-179	475	9	kualitas	kualitas	PROPN
ijtc-179	475	10	sistem	sistem	PROPN
ijtc-179	475	11	informasi	informasi	PROPN
ijtc-179	475	12	akuntansi	akuntansi	PROPN
ijtc-179	475	13	manajemen	manajemen	PROPN
ijtc-179	475	14	:	:	PUNCT
ijtc-179	475	15	studi	studi	PROPN
ijtc-179	475	16	kasus	kasus	PROPN
ijtc-179	475	17	pada	pada	PROPN
ijtc-179	475	18	usaha	usaha	PROPN
ijtc-179	475	19	kecil	kecil	PROPN
ijtc-179	475	20	dan	dan	PROPN
ijtc-179	475	21	menengah	menengah	PROPN
ijtc-179	475	22	di	di	PROPN
ijtc-179	475	23	indonesia	indonesia	PROPN
ijtc-179	475	24	.	.	PUNCT
ijtc-179	476	1	kajian	kajian	PROPN
ijtc-179	476	2	akuntansi	akuntansi	PROPN
ijtc-179	476	3	.	.	PUNCT
ijtc-179	477	1	21(1)1	21(1)1	NUM
ijtc-179	477	2	-	-	NOUN
ijtc-179	477	3	12	12	NUM
ijtc-179	477	4	.	.	PUNCT
ijtc-179	478	1	mahring	mahre	VERB
ijtc-179	478	2	,	,	PUNCT
ijtc-179	478	3	magnus	magnus	PROPN
ijtc-179	478	4	.	.	PUNCT
ijtc-179	479	1	(	(	PUNCT
ijtc-179	479	2	2002	2002	NUM
ijtc-179	479	3	)	)	PUNCT
ijtc-179	479	4	.	.	PUNCT
ijtc-179	480	1	it	it	PRON
ijtc-179	480	2	project	project	NOUN
ijtc-179	480	3	governance	governance	NOUN
ijtc-179	480	4	.	.	PUNCT
ijtc-179	481	1	publisher	publisher	NOUN
ijtc-179	481	2	:	:	PUNCT
ijtc-179	481	3	efi	efi	PROPN
ijtc-179	481	4	at	at	ADP
ijtc-179	481	5	sse	sse	PROPN
ijtc-179	481	6	.	.	PUNCT
ijtc-179	482	1	mc	mc	PROPN
ijtc-179	482	2	.	.	PROPN
ijtc-179	482	3	leod	leod	PROPN
ijtc-179	482	4	,	,	PUNCT
ijtc-179	482	5	raymond	raymond	PROPN
ijtc-179	482	6	&	&	CCONJ
ijtc-179	482	7	schell	schell	PROPN
ijtc-179	482	8	,	,	PUNCT
ijtc-179	482	9	george	george	PROPN
ijtc-179	482	10	p.	p.	PROPN
ijtc-179	482	11	(	(	PUNCT
ijtc-179	482	12	2007	2007	NUM
ijtc-179	482	13	)	)	PUNCT
ijtc-179	482	14	.	.	PUNCT
ijtc-179	483	1	management	management	NOUN
ijtc-179	483	2	information	information	NOUN
ijtc-179	483	3	system	system	NOUN
ijtc-179	483	4	.	.	PUNCT
ijtc-179	484	1	tenth	tenth	ADJ
ijtc-179	484	2	edition	edition	NOUN
ijtc-179	484	3	.	.	PUNCT
ijtc-179	485	1	upper	upper	ADJ
ijtc-179	485	2	saddle	saddle	PROPN
ijtc-179	485	3	river	river	PROPN
ijtc-179	485	4	new	new	PROPN
ijtc-179	485	5	jersey	jersey	PROPN
ijtc-179	485	6	07458	07458	NUM
ijtc-179	485	7	:	:	PUNCT
ijtc-179	485	8	pearson	pearson	PROPN
ijtc-179	485	9	/	/	SYM
ijtc-179	485	10	prentice	prentice	PROPN
ijtc-179	485	11	hall	hall	NOUN
ijtc-179	485	12	.	.	PUNCT
ijtc-179	486	1	mahring	mahre	VERB
ijtc-179	486	2	,	,	PUNCT
ijtc-179	486	3	magnus	magnus	PROPN
ijtc-179	486	4	.	.	PUNCT
ijtc-179	487	1	(	(	PUNCT
ijtc-179	487	2	2002	2002	NUM
ijtc-179	487	3	)	)	PUNCT
ijtc-179	487	4	.	.	PUNCT
ijtc-179	488	1	it	it	PRON
ijtc-179	488	2	project	project	NOUN
ijtc-179	488	3	governance	governance	NOUN
ijtc-179	488	4	.	.	PUNCT
ijtc-179	489	1	publisher	publisher	NOUN
ijtc-179	489	2	:	:	PUNCT
ijtc-179	489	3	efi	efi	PROPN
ijtc-179	489	4	at	at	ADP
ijtc-179	489	5	sse	sse	PROPN
ijtc-179	489	6	.	.	PUNCT
ijtc-179	490	1	mcmanus	mcmanus	PROPN
ijtc-179	490	2	,	,	PUNCT
ijtc-179	490	3	john	john	PROPN
ijtc-179	490	4	&	&	CCONJ
ijtc-179	490	5	harper	harper	PROPN
ijtc-179	490	6	,	,	PUNCT
ijtc-179	490	7	trevor	trevor	NOUN
ijtc-179	490	8	wood	wood	NOUN
ijtc-179	490	9	.	.	PUNCT
ijtc-179	491	1	(	(	PUNCT
ijtc-179	491	2	2003	2003	NUM
ijtc-179	491	3	)	)	PUNCT
ijtc-179	491	4	.	.	PUNCT
ijtc-179	492	1	information	information	NOUN
ijtc-179	492	2	systems	systems	PROPN
ijtc-179	492	3	project	project	NOUN
ijtc-179	492	4	management	management	NOUN
ijtc-179	492	5	.	.	PUNCT
ijtc-179	493	1	methods	method	NOUN
ijtc-179	493	2	,	,	PUNCT
ijtc-179	493	3	tools	tool	NOUN
ijtc-179	493	4	,	,	PUNCT
ijtc-179	493	5	and	and	CCONJ
ijtc-179	493	6	techniques	technique	NOUN
ijtc-179	493	7	.	.	PUNCT
ijtc-179	494	1	the	the	DET
ijtc-179	494	2	united	united	PROPN
ijtc-179	494	3	kingdom	kingdom	PROPN
ijtc-179	494	4	:	:	PUNCT
ijtc-179	494	5	pearson	pearson	PROPN
ijtc-179	494	6	education	education	PROPN
ijtc-179	494	7	limited	limit	VERB
ijtc-179	494	8	.	.	PUNCT
ijtc-179	495	1	masclet	masclet	NOUN
ijtc-179	495	2	,	,	PUNCT
ijtc-179	495	3	laurence	laurence	PROPN
ijtc-179	495	4	&	&	CCONJ
ijtc-179	495	5	goujon	goujon	PROPN
ijtc-179	495	6	,	,	PUNCT
ijtc-179	495	7	philippe	philippe	PROPN
ijtc-179	495	8	.	.	PUNCT
ijtc-179	496	1	(	(	PUNCT
ijtc-179	496	2	2012	2012	NUM
ijtc-179	496	3	)	)	PUNCT
ijtc-179	496	4	.	.	PUNCT
ijtc-179	497	1	implementing	implement	VERB
ijtc-179	497	2	ethics	ethic	NOUN
ijtc-179	497	3	in	in	ADP
ijtc-179	497	4	information	information	NOUN
ijtc-179	497	5	systems	system	NOUN
ijtc-179	497	6	,	,	PUNCT
ijtc-179	497	7	presuppositions	presupposition	NOUN
ijtc-179	497	8	,	,	PUNCT
ijtc-179	497	9	and	and	CCONJ
ijtc-179	497	10	consequences	consequence	NOUN
ijtc-179	497	11	in	in	ADP
ijtc-179	497	12	ethics	ethic	NOUN
ijtc-179	497	13	and	and	CCONJ
ijtc-179	497	14	information	information	NOUN
ijtc-179	497	15	systems	system	NOUN
ijtc-179	497	16	.	.	PUNCT
ijtc-179	498	1	international	international	PROPN
ijtc-179	498	2	federation	federation	PROPN
ijtc-179	498	3	for	for	ADP
ijtc-179	498	4	information	information	NOUN
ijtc-179	498	5	processing	processing	NOUN
ijtc-179	498	6	.	.	PUNCT
ijtc-179	499	1	pp	pp	ADJ
ijtc-179	499	2	.	.	PUNCT
ijtc-179	500	1	287	287	NUM
ijtc-179	500	2	-	-	SYM
ijtc-179	500	3	298	298	NUM
ijtc-179	500	4	.	.	PUNCT
ijtc-179	501	1	top	top	ADJ
ijtc-179	501	2	management	management	NOUN
ijtc-179	501	3	support	support	NOUN
ijtc-179	501	4	functions	function	NOUN
ijtc-179	501	5	in	in	ADP
ijtc-179	501	6	higher	high	ADJ
ijtc-179	501	7	education	education	NOUN
ijtc-179	501	8	management	management	NOUN
ijtc-179	501	9	accounting	accounting	NOUN
ijtc-179	501	10	information	information	NOUN
ijtc-179	501	11	systems	system	NOUN
ijtc-179	501	12	hertati	hertati	PROPN
ijtc-179	501	13	,	,	PUNCT
ijtc-179	501	14	et	et	PROPN
ijtc-179	501	15	.	.	PUNCT
ijtc-179	502	1	al	al	PROPN
ijtc-179	502	2	15	15	NUM
ijtc-179	502	3	|	|	CCONJ
ijtc-179	502	4	ilomata	ilomata	PROPN
ijtc-179	502	5	international	international	ADJ
ijtc-179	502	6	journal	journal	NOUN
ijtc-179	502	7	of	of	ADP
ijtc-179	502	8	tax	tax	PROPN
ijtc-179	502	9	&	&	CCONJ
ijtc-179	502	10	accounting	accounting	PROPN
ijtc-179	502	11	volume	volume	NOUN
ijtc-179	502	12	2	2	NUM
ijtc-179	502	13	issue	issue	NOUN
ijtc-179	502	14	1	1	NUM
ijtc-179	502	15	,	,	PUNCT
ijtc-179	502	16	january	january	PROPN
ijtc-179	502	17	2021	2021	NUM
ijtc-179	502	18	nathan	nathan	PROPN
ijtc-179	502	19	,	,	PUNCT
ijtc-179	502	20	bhanu	bhanu	PROPN
ijtc-179	502	21	s.	s.	PROPN
ijtc-179	502	22	ragu	ragu	PROPN
ijtc-179	502	23	,	,	PUNCT
ijtc-179	502	24	charles	charles	PROPN
ijtc-179	502	25	h.	h.	PROPN
ijtc-179	502	26	apigiah	apigiah	PROPN
ijtc-179	502	27	,	,	PUNCT
ijtc-179	502	28	t.s	t.s	PROPN
ijtc-179	502	29	.	.	PROPN
ijtc-179	502	30	ragu	ragu	PROPN
ijtc-179	502	31	-	-	PUNCT
ijtc-179	502	32	nathan	nathan	PROPN
ijtc-179	502	33	&	&	CCONJ
ijtc-179	502	34	qiang	qiang	PROPN
ijtc-179	502	35	tu	tu	PROPN
ijtc-179	502	36	.	.	PROPN
ijtc-179	502	37	(	(	PUNCT
ijtc-179	502	38	2004	2004	NUM
ijtc-179	502	39	)	)	PUNCT
ijtc-179	502	40	.	.	PUNCT
ijtc-179	503	1	a	a	DET
ijtc-179	503	2	path	path	NOUN
ijtc-179	503	3	analytic	analytic	ADJ
ijtc-179	503	4	study	study	NOUN
ijtc-179	503	5	of	of	ADP
ijtc-179	503	6	the	the	DET
ijtc-179	503	7	effect	effect	NOUN
ijtc-179	503	8	of	of	ADP
ijtc-179	503	9	top	top	ADJ
ijtc-179	503	10	management	management	NOUN
ijtc-179	503	11	support	support	NOUN
ijtc-179	503	12	for	for	ADP
ijtc-179	503	13	information	information	NOUN
ijtc-179	503	14	system	system	NOUN
ijtc-179	503	15	performance	performance	NOUN
ijtc-179	503	16	.	.	PUNCT
ijtc-179	504	1	the	the	DET
ijtc-179	504	2	international	international	ADJ
ijtc-179	504	3	journal	journal	NOUN
ijtc-179	504	4	of	of	ADP
ijtc-179	504	5	management	management	NOUN
ijtc-179	504	6	science	science	NOUN
ijtc-179	504	7	.	.	PUNCT
ijtc-179	505	1	omega	omega	NOUN
ijtc-179	505	2	32	32	NUM
ijtc-179	505	3	.	.	PUNCT
ijtc-179	506	1	ramlan	ramlan	PROPN
ijtc-179	506	2	sitompul	sitompul	PROPN
ijtc-179	506	3	.	.	PUNCT
ijtc-179	507	1	(	(	PUNCT
ijtc-179	507	2	2016	2016	NUM
ijtc-179	507	3	)	)	PUNCT
ijtc-179	507	4	.	.	PUNCT
ijtc-179	508	1	kenapa	kenapa	PROPN
ijtc-179	508	2	pelayanan	pelayanan	PROPN
ijtc-179	508	3	bpjs	bpjs	NOUN
ijtc-179	508	4	kesehatan	kesehatan	PROPN
ijtc-179	508	5	masih	masih	PROPN
ijtc-179	508	6	dikeluhkan	dikeluhkan	VERB
ijtc-179	508	7	masyarakat?http://www.medanbisnisdaily.com	masyarakat?http://www.medanbisnisdaily.com	X
ijtc-179	508	8	/	/	SYM
ijtc-179	508	9	news	news	NOUN
ijtc-179	508	10	/	/	SYM
ijtc-179	508	11	read/2016/08/30/254336	read/2016/08/30/254336	NOUN
ijtc-179	508	12	/	/	SYM
ijtc-179	508	13	kenapapelayanan	kenapapelayanan	NOUN
ijtc-179	508	14	-	-	PUNCT
ijtc-179	508	15	bpjs	bpjs	NOUN
ijtc-179	508	16	-	-	PUNCT
ijtc-179	508	17	kesehatan	kesehatan	PROPN
ijtc-179	508	18	-	-	PUNCT
ijtc-179	508	19	masih	masih	ADJ
ijtc-179	508	20	-	-	PUNCT
ijtc-179	508	21	dikeluhkanmasyarakat/#.wkv0x	dikeluhkanmasyarakat/#.wkv0x	NOUN
ijtc-179	508	22	_	_	PRON
ijtc-179	508	23	jypuy	jypuy	NOUN
ijtc-179	508	24	.	.	PUNCT
ijtc-179	509	1	selasa	selasa	NOUN
ijtc-179	509	2	,	,	PUNCT
ijtc-179	509	3	30	30	NUM
ijtc-179	509	4	agt	agt	PROPN
ijtc-179	509	5	2016	2016	NUM
ijtc-179	509	6	08:36	08:36	NUM
ijtc-179	509	7	wib	wib	PROPN
ijtc-179	509	8	http://mdn.biz.id/n/254336	http://mdn.biz.id/n/254336	PROPN
ijtc-179	509	9	.	.	PUNCT
ijtc-179	510	1	robbins	robbins	PROPN
ijtc-179	510	2	,	,	PUNCT
ijtc-179	510	3	stephen	stephen	PROPN
ijtc-179	510	4	&	&	CCONJ
ijtc-179	510	5	judge	judge	PROPN
ijtc-179	510	6	,	,	PUNCT
ijtc-179	510	7	timothy	timothy	PROPN
ijtc-179	510	8	a.	a.	PROPN
ijtc-179	510	9	(	(	PUNCT
ijtc-179	510	10	2014	2014	NUM
ijtc-179	510	11	)	)	PUNCT
ijtc-179	510	12	.	.	PUNCT
ijtc-179	511	1	essential	essential	ADJ
ijtc-179	511	2	of	of	ADP
ijtc-179	511	3	organizational	organizational	ADJ
ijtc-179	511	4	behaviour	behaviour	NOUN
ijtc-179	511	5	.	.	PUNCT
ijtc-179	512	1	twelfth	twelfth	PROPN
ijtc-179	512	2	edition	edition	PROPN
ijtc-179	512	3	.	.	PUNCT
ijtc-179	513	1	usa	usa	PROPN
ijtc-179	513	2	:	:	PUNCT
ijtc-179	513	3	pearson	pearson	PROPN
ijtc-179	513	4	education	education	PROPN
ijtc-179	513	5	.	.	PUNCT
ijtc-179	514	1	robbins	robbins	PROPN
ijtc-179	514	2	,	,	PUNCT
ijtc-179	514	3	stephen	stephen	PROPN
ijtc-179	514	4	p	p	PROPN
ijtc-179	514	5	&	&	CCONJ
ijtc-179	514	6	coulter	coulter	PROPN
ijtc-179	514	7	,	,	PUNCT
ijtc-179	514	8	mary	mary	PROPN
ijtc-179	514	9	.	.	PUNCT
ijtc-179	515	1	(	(	PUNCT
ijtc-179	515	2	2016	2016	NUM
ijtc-179	515	3	)	)	PUNCT
ijtc-179	515	4	.	.	PUNCT
ijtc-179	516	1	management	management	NOUN
ijtc-179	516	2	.	.	PUNCT
ijtc-179	517	1	twelfth	twelfth	PROPN
ijtc-179	517	2	edition	edition	PROPN
ijtc-179	517	3	.	.	PUNCT
ijtc-179	518	1	usa	usa	PROPN
ijtc-179	518	2	:	:	PUNCT
ijtc-179	518	3	pearson	pearson	PROPN
ijtc-179	518	4	education	education	PROPN
ijtc-179	518	5	limited	limit	VERB
ijtc-179	518	6	.	.	PUNCT
ijtc-179	519	1	syarudin	syarudin	VERB
ijtc-179	519	2	.	.	PUNCT
ijtc-179	520	1	a	a	PRON
ijtc-179	520	2	&	&	CCONJ
ijtc-179	520	3	hertati	hertati	NOUN
ijtc-179	520	4	.	.	PUNCT
ijtc-179	521	1	l.	l.	PROPN
ijtc-179	521	2	(	(	PUNCT
ijtc-179	521	3	2020	2020	NUM
ijtc-179	521	4	)	)	PUNCT
ijtc-179	521	5	.	.	PUNCT
ijtc-179	522	1	penerapan	penerapan	PROPN
ijtc-179	522	2	human	human	ADJ
ijtc-179	522	3	capital	capital	NOUN
ijtc-179	522	4	,	,	PUNCT
ijtc-179	522	5	kualitas	kualita	NOUN
ijtc-179	522	6	pelayanan	pelayanan	VERB
ijtc-179	522	7	pada	pada	PROPN
ijtc-179	522	8	sistem	sistem	PROPN
ijtc-179	522	9	informasi	informasi	PROPN
ijtc-179	522	10	manajemen	manajeman	NOUN
ijtc-179	522	11	.	.	PUNCT
ijtc-179	523	1	5	5	NUM
ijtc-179	523	2	(	(	PUNCT
ijtc-179	523	3	1	1	NUM
ijtc-179	523	4	)	)	PUNCT
ijtc-179	523	5	31	31	NUM
ijtc-179	523	6	-	-	SYM
ijtc-179	523	7	45	45	NUM
ijtc-179	523	8	.	.	PUNCT
ijtc-179	524	1	safkaur.o	safkaur.o	PROPN
ijtc-179	524	2	,	,	PUNCT
ijtc-179	524	3	&	&	CCONJ
ijtc-179	524	4	herati	herati	PROPN
ijtc-179	524	5	.	.	PUNCT
ijtc-179	525	1	l.	l.	PROPN
ijtc-179	525	2	(	(	PUNCT
ijtc-179	525	3	2020	2020	NUM
ijtc-179	525	4	)	)	PUNCT
ijtc-179	525	5	.	.	PUNCT
ijtc-179	526	1	perubahan	perubahan	PROPN
ijtc-179	526	2	striktur	striktur	PROPN
ijtc-179	526	3	modal	modal	NOUN
ijtc-179	526	4	menyebabkan	menyebabkan	X
ijtc-179	526	5	perubahan	perubahan	PROPN
ijtc-179	526	6	struktur	struktur	PROPN
ijtc-179	526	7	modal	modal	NOUN
ijtc-179	526	8	.	.	PUNCT
ijtc-179	527	1	jurnal	jurnal	ADJ
ijtc-179	527	2	ekonomi	ekonomi	PROPN
ijtc-179	527	3	dan	dan	PROPN
ijtc-179	527	4	perbankan	perbankan	PROPN
ijtc-179	527	5	9(2	9(2	NUM
ijtc-179	527	6	)	)	PUNCT
ijtc-179	527	7	94	94	NUM
ijtc-179	527	8	-	-	SYM
ijtc-179	527	9	105	105	NUM
ijtc-179	527	10	.	.	PUNCT
ijtc-179	527	11	stair	stair	NOUN
ijtc-179	527	12	,	,	PUNCT
ijtc-179	527	13	ralph	ralph	PROPN
ijtc-179	527	14	m	m	PROPN
ijtc-179	527	15	&	&	CCONJ
ijtc-179	527	16	reynolds	reynolds	PROPN
ijtc-179	527	17	,	,	PUNCT
ijtc-179	527	18	george	george	PROPN
ijtc-179	527	19	w.	w.	PROPN
ijtc-179	527	20	(	(	PUNCT
ijtc-179	527	21	2012	2012	NUM
ijtc-179	527	22	)	)	PUNCT
ijtc-179	527	23	.	.	PUNCT
ijtc-179	528	1	fundamentals	fundamental	NOUN
ijtc-179	528	2	of	of	ADP
ijtc-179	528	3	information	information	NOUN
ijtc-179	528	4	systems	system	NOUN
ijtc-179	528	5	,	,	PUNCT
ijtc-179	528	6	sixth	sixth	ADJ
ijtc-179	528	7	edition	edition	NOUN
ijtc-179	528	8	.	.	PUNCT
ijtc-179	529	1	usa	usa	PROPN
ijtc-179	529	2	:	:	PUNCT
ijtc-179	529	3	cengage	cengage	PROPN
ijtc-179	529	4	learning	learning	PROPN
ijtc-179	529	5	.	.	PUNCT
ijtc-179	530	1	stair	stair	NOUN
ijtc-179	530	2	,	,	PUNCT
ijtc-179	530	3	ralph	ralph	PROPN
ijtc-179	530	4	m	m	PROPN
ijtc-179	530	5	&	&	CCONJ
ijtc-179	530	6	reynolds	reynolds	PROPN
ijtc-179	530	7	,	,	PUNCT
ijtc-179	530	8	george	george	PROPN
ijtc-179	530	9	w.	w.	PROPN
ijtc-179	530	10	(	(	PUNCT
ijtc-179	530	11	2010	2010	NUM
ijtc-179	530	12	)	)	PUNCT
ijtc-179	530	13	.	.	PUNCT
ijtc-179	531	1	principles	principle	NOUN
ijtc-179	531	2	of	of	ADP
ijtc-179	531	3	information	information	NOUN
ijtc-179	531	4	systems	system	NOUN
ijtc-179	531	5	,	,	PUNCT
ijtc-179	531	6	course	course	NOUN
ijtc-179	531	7	technology	technology	NOUN
ijtc-179	531	8	.	.	PUNCT
ijtc-179	532	1	9th	9th	ADJ
ijtc-179	532	2	editions	edition	NOUN
ijtc-179	532	3	.	.	PUNCT
ijtc-179	533	1	new	new	PROPN
ijtc-179	533	2	york	york	PROPN
ijtc-179	533	3	:	:	PUNCT
ijtc-179	533	4	mc	mc	PROPN
ijtc-179	533	5	-	-	PUNCT
ijtc-179	533	6	graw	graw	NOUN
ijtc-179	533	7	-	-	PUNCT
ijtc-179	533	8	hill	hill	NOUN
ijtc-179	533	9	.	.	PUNCT
ijtc-179	534	1	stare	stare	PROPN
ijtc-179	534	2	,	,	PUNCT
ijtc-179	534	3	aljaz	aljaz	PROPN
ijtc-179	534	4	.	.	PUNCT
ijtc-179	535	1	(	(	PUNCT
ijtc-179	535	2	2011	2011	NUM
ijtc-179	535	3	)	)	PUNCT
ijtc-179	535	4	.	.	PUNCT
ijtc-179	536	1	the	the	DET
ijtc-179	536	2	impact	impact	NOUN
ijtc-179	536	3	of	of	ADP
ijtc-179	536	4	the	the	DET
ijtc-179	536	5	organisational	organisational	ADJ
ijtc-179	536	6	structure	structure	NOUN
ijtc-179	536	7	and	and	CCONJ
ijtc-179	536	8	project	project	NOUN
ijtc-179	536	9	organisational	organisational	ADJ
ijtc-179	536	10	culture	culture	NOUN
ijtc-179	536	11	on	on	ADP
ijtc-179	536	12	project	project	NOUN
ijtc-179	536	13	performance	performance	NOUN
ijtc-179	536	14	in	in	ADP
ijtc-179	536	15	slovenian	slovenian	ADJ
ijtc-179	536	16	enterprises	enterprise	NOUN
ijtc-179	536	17	.	.	PUNCT
ijtc-179	537	1	management	management	NOUN
ijtc-179	537	2	.	.	PUNCT
ijtc-179	538	1	16	16	NUM
ijtc-179	538	2	(	(	PUNCT
ijtc-179	538	3	2)1	2)1	NUM
ijtc-179	538	4	-	-	SYM
ijtc-179	538	5	22	22	NUM
ijtc-179	538	6	.	.	PUNCT
ijtc-179	539	1	schwalbe	schwalbe	NOUN
ijtc-179	539	2	,	,	PUNCT
ijtc-179	539	3	kathy	kathy	PROPN
ijtc-179	539	4	.	.	PUNCT
ijtc-179	539	5	(	(	PUNCT
ijtc-179	539	6	2006	2006	NUM
ijtc-179	539	7	)	)	PUNCT
ijtc-179	539	8	.	.	PUNCT
ijtc-179	540	1	introduction	introduction	NOUN
ijtc-179	540	2	to	to	PART
ijtc-179	540	3	project	project	NOUN
ijtc-179	540	4	management	management	NOUN
ijtc-179	540	5	.	.	PUNCT
ijtc-179	541	1	course	course	NOUN
ijtc-179	541	2	technology	technology	PROPN
ijtc-179	541	3	thomson	thomson	PROPN
ijtc-179	541	4	learning	learning	PROPN
ijtc-179	541	5	.	.	PUNCT
ijtc-179	542	1	inc	inc	PROPN
ijtc-179	542	2	.	.	PROPN
ijtc-179	542	3	usa	usa	PROPN
ijtc-179	542	4	:	:	PUNCT
ijtc-179	542	5	cengage	cengage	PROPN
ijtc-179	542	6	learning	learning	PROPN
ijtc-179	542	7	,	,	PUNCT
ijtc-179	542	8	inc	inc	PROPN
ijtc-179	542	9	.	.	PROPN
ijtc-179	542	10	boston	boston	PROPN
ijtc-179	542	11	,	,	PUNCT
ijtc-179	542	12	massachusetts	massachusetts	PROPN
ijtc-179	542	13	.	.	PUNCT
ijtc-179	542	14	romney	romney	PROPN
ijtc-179	542	15	,	,	PUNCT
ijtc-179	542	16	marshall	marshall	PROPN
ijtc-179	542	17	b.	b.	PROPN
ijtc-179	542	18	&	&	CCONJ
ijtc-179	542	19	steinbart	steinbart	PROPN
ijtc-179	542	20	,	,	PUNCT
ijtc-179	542	21	paul	paul	PROPN
ijtc-179	542	22	j.	j.	PROPN
ijtc-179	542	23	(	(	PUNCT
ijtc-179	542	24	2015	2015	NUM
ijtc-179	542	25	)	)	PUNCT
ijtc-179	542	26	.	.	PUNCT
ijtc-179	543	1	accounting	account	VERB
ijtc-179	543	2	information	information	NOUN
ijtc-179	543	3	systems	system	NOUN
ijtc-179	543	4	.	.	PUNCT
ijtc-179	544	1	global	global	ADJ
ijtc-179	544	2	edition	edition	PROPN
ijtc-179	544	3	.	.	PUNCT
ijtc-179	545	1	thirteenth	thirteenth	PROPN
ijtc-179	545	2	edition	edition	PROPN
ijtc-179	545	3	.	.	PUNCT
ijtc-179	546	1	usa	usa	PROPN
ijtc-179	546	2	:	:	PUNCT
ijtc-179	546	3	pearson	pearson	PROPN
ijtc-179	546	4	education	education	PROPN
ijtc-179	546	5	limited	limit	VERB
ijtc-179	546	6	.	.	PUNCT
ijtc-179	547	1	satria	satria	PROPN
ijtc-179	547	2	.	.	PUNCT
ijtc-179	547	3	(	(	PUNCT
ijtc-179	547	4	2020	2020	NUM
ijtc-179	547	5	)	)	PUNCT
ijtc-179	547	6	.	.	PUNCT
ijtc-179	548	1	gaji	gaji	PROPN
ijtc-179	548	2	dosen	dosen	PROPN
ijtc-179	548	3	di	di	PROPN
ijtc-179	548	4	jakarta	jakarta	PROPN
ijtc-179	548	5	tidak	tidak	PROPN
ijtc-179	548	6	dibayar	dibayar	PROPN
ijtc-179	548	7	selama	selama	PROPN
ijtc-179	548	8	tahun	tahun	PROPN
ijtc-179	548	9	2020	2020	NUM
ijtc-179	548	10	.	.	PUNCT
ijtc-179	549	1	https://www	https://www	PROPN
ijtc-179	549	2	.	.	PUNCT
ijtc-179	549	3	kompasiana.com/satriasolosolo8548/5ee89178d541df76cd313fa3/suramnya-kualitaspendidikan-tinggi-di-jakarta	kompasiana.com/satriasolosolo8548/5ee89178d541df76cd313fa3/suramnya-kualitaspendidikan-tinggi-di-jakarta	PROPN
ijtc-179	549	4	.	.	PUNCT
ijtc-179	550	1	schermerhorn	schermerhorn	ADJ
ijtc-179	550	2	,	,	PUNCT
ijtc-179	550	3	john	john	PROPN
ijtc-179	550	4	r.	r.	PROPN
ijtc-179	550	5	(	(	PUNCT
ijtc-179	550	6	2011	2011	NUM
ijtc-179	550	7	)	)	PUNCT
ijtc-179	550	8	.	.	PUNCT
ijtc-179	551	1	introduction	introduction	NOUN
ijtc-179	551	2	to	to	ADP
ijtc-179	551	3	management	management	NOUN
ijtc-179	551	4	.	.	PUNCT
ijtc-179	552	1	11th	11th	ADJ
ijtc-179	552	2	edition	edition	NOUN
ijtc-179	552	3	.	.	PUNCT
ijtc-179	553	1	2011	2011	NUM
ijtc-179	553	2	.	.	PUNCT
ijtc-179	554	1	asia	asia	PROPN
ijtc-179	554	2	:	:	PUNCT
ijtc-179	554	3	john	john	PROPN
ijtc-179	554	4	wiley	wiley	PROPN
ijtc-179	554	5	&	&	CCONJ
ijtc-179	554	6	sons	son	NOUN
ijtc-179	554	7	.	.	PUNCT
ijtc-179	555	1	sharma	sharma	PROPN
ijtc-179	555	2	,	,	PUNCT
ijtc-179	555	3	rajeev	rajeev	PROPN
ijtc-179	555	4	&	&	CCONJ
ijtc-179	555	5	yetton	yetton	PROPN
ijtc-179	555	6	,	,	PUNCT
ijtc-179	555	7	philip	philip	PROPN
ijtc-179	555	8	.	.	PUNCT
ijtc-179	556	1	(	(	PUNCT
ijtc-179	556	2	2003	2003	NUM
ijtc-179	556	3	)	)	PUNCT
ijtc-179	556	4	.	.	PUNCT
ijtc-179	557	1	the	the	DET
ijtc-179	557	2	contingent	contingent	ADJ
ijtc-179	557	3	effect	effect	NOUN
ijtc-179	557	4	of	of	ADP
ijtc-179	557	5	management	management	NOUN
ijtc-179	557	6	support	support	NOUN
ijtc-179	557	7	and	and	CCONJ
ijtc-179	557	8	task	task	NOUN
ijtc-179	557	9	interdependence	interdependence	NOUN
ijtc-179	557	10	on	on	ADP
ijtc-179	557	11	successful	successful	ADJ
ijtc-179	557	12	information	information	NOUN
ijtc-179	557	13	systems	system	NOUN
ijtc-179	557	14	implementation	implementation	NOUN
ijtc-179	557	15	.	.	PUNCT
ijtc-179	558	1	mis	mis	PROPN
ijtc-179	558	2	quarterly	quarterly	PROPN
ijtc-179	558	3	.	.	PUNCT
ijtc-179	559	1	vol	vol	NOUN
ijtc-179	559	2	.	.	PROPN
ijtc-179	560	1	27	27	NUM
ijtc-179	560	2	no	no	NOUN
ijtc-179	560	3	.	.	NOUN
ijtc-179	561	1	4	4	NUM
ijtc-179	561	2	.	.	NUM
ijtc-179	561	3	susanto	susanto	NOUN
ijtc-179	561	4	.	.	PUNCT
ijtc-179	562	1	(	(	PUNCT
ijtc-179	562	2	2013	2013	NUM
ijtc-179	562	3	)	)	PUNCT
ijtc-179	562	4	.	.	PUNCT
ijtc-179	563	1	sistem	sistem	PROPN
ijtc-179	563	2	informasi	informasi	PROPN
ijtc-179	563	3	akuntansi	akuntansi	PROPN
ijtc-179	563	4	,	,	PUNCT
ijtc-179	563	5	struktur	struktur	NOUN
ijtc-179	563	6	-	-	PUNCT
ijtc-179	563	7	pengendalian	pengendalian	NOUN
ijtc-179	563	8	-	-	PUNCT
ijtc-179	563	9	resikopengembangan	resikopengembangan	NOUN
ijtc-179	563	10	.	.	PUNCT
ijtc-179	564	1	bandung	bandung	NOUN
ijtc-179	564	2	:	:	PUNCT
ijtc-179	565	1	lingga	lingga	PROPN
ijtc-179	565	2	jaya	jaya	PROPN
ijtc-179	565	3	.	.	PUNCT
ijtc-179	565	4	sylvester	sylvester	PROPN
ijtc-179	565	5	,	,	PUNCT
ijtc-179	565	6	delton	delton	PROPN
ijtc-179	565	7	.	.	PUNCT
ijtc-179	566	1	(	(	PUNCT
ijtc-179	566	2	2011	2011	NUM
ijtc-179	566	3	)	)	PUNCT
ijtc-179	566	4	.	.	PUNCT
ijtc-179	567	1	iso-38500	iso-38500	NOUN
ijtc-179	567	2	-	-	PUNCT
ijtc-179	567	3	why	why	SCONJ
ijtc-179	567	4	another	another	DET
ijtc-179	567	5	standards	standard	NOUN
ijtc-179	567	6	?	?	PUNCT
ijtc-179	567	7	.	.	PUNCT
ijtc-179	568	1	discussion	discussion	NOUN
ijtc-179	568	2	area	area	NOUN
ijtc-179	568	3	of	of	ADP
ijtc-179	568	4	the	the	DET
ijtc-179	568	5	cobit	cobit	NOUN
ijtc-179	568	6	–	–	PUNCT
ijtc-179	568	7	use	use	VERB
ijtc-179	568	8	it	it	PRON
ijtc-179	568	9	effectively	effectively	ADV
ijtc-179	568	10	.	.	PUNCT
ijtc-179	569	1	vol	vol	NOUN
ijtc-179	569	2	2	2	NUM
ijtc-179	569	3	.	.	NOUN
ijtc-179	569	4	2011	2011	NUM
ijtc-179	569	5	.	.	PUNCT
ijtc-179	570	1	o’brien	o’brien	PROPN
ijtc-179	570	2	,	,	PUNCT
ijtc-179	570	3	james	james	PROPN
ijtc-179	570	4	a.	a.	PROPN
ijtc-179	570	5	&	&	CCONJ
ijtc-179	570	6	marakas	marakas	PROPN
ijtc-179	570	7	,	,	PUNCT
ijtc-179	570	8	george	george	PROPN
ijtc-179	570	9	m.	m.	NOUN
ijtc-179	570	10	(	(	PUNCT
ijtc-179	570	11	2011	2011	NUM
ijtc-179	570	12	)	)	PUNCT
ijtc-179	570	13	.	.	PUNCT
ijtc-179	571	1	management	management	NOUN
ijtc-179	571	2	information	information	NOUN
ijtc-179	571	3	systems	system	NOUN
ijtc-179	571	4	.	.	PUNCT
ijtc-179	572	1	tenth	tenth	ADJ
ijtc-179	572	2	edition	edition	NOUN
ijtc-179	572	3	.	.	PUNCT
ijtc-179	573	1	new	new	PROPN
ijtc-179	573	2	york	york	PROPN
ijtc-179	573	3	:	:	PUNCT
ijtc-179	573	4	mcgraw	mcgraw	PROPN
ijtc-179	573	5	-	-	PUNCT
ijtc-179	573	6	hill	hill	PROPN
ijtc-179	573	7	irwin	irwin	PROPN
ijtc-179	573	8	.	.	PUNCT
ijtc-179	574	1	olson	olson	PROPN
ijtc-179	574	2	,	,	PUNCT
ijtc-179	574	3	l.	l.	PROPN
ijtc-179	574	4	david	david	PROPN
ijtc-179	574	5	.	.	PUNCT
ijtc-179	575	1	(	(	PUNCT
ijtc-179	575	2	2004	2004	NUM
ijtc-179	575	3	)	)	PUNCT
ijtc-179	575	4	.	.	PUNCT
ijtc-179	576	1	introduction	introduction	NOUN
ijtc-179	576	2	to	to	ADP
ijtc-179	576	3	information	information	NOUN
ijtc-179	576	4	system	system	NOUN
ijtc-179	576	5	project	project	NOUN
ijtc-179	576	6	management	management	NOUN
ijtc-179	576	7	.	.	PUNCT
ijtc-179	577	1	second	second	ADJ
ijtc-179	577	2	edition	edition	NOUN
ijtc-179	577	3	.	.	PUNCT
ijtc-179	578	1	north	north	PROPN
ijtc-179	578	2	america	america	PROPN
ijtc-179	578	3	.	.	PUNCT
ijtc-179	579	1	mc	mc	PROPN
ijtc-179	579	2	graw	graw	PROPN
ijtc-179	579	3	hill	hill	PROPN
ijtc-179	579	4	.	.	PUNCT
ijtc-179	580	1	wheelen	wheelen	PROPN
ijtc-179	580	2	l.thomas	l.thomas	PROPN
ijtc-179	580	3	&	&	CCONJ
ijtc-179	580	4	hunger	hunger	NOUN
ijtc-179	580	5	,	,	PUNCT
ijtc-179	580	6	j.	j.	PROPN
ijtc-179	580	7	davis	davis	PROPN
ijtc-179	580	8	.	.	PUNCT
ijtc-179	581	1	(	(	PUNCT
ijtc-179	581	2	2010	2010	NUM
ijtc-179	581	3	)	)	PUNCT
ijtc-179	581	4	.	.	PUNCT
ijtc-179	582	1	strategic	strategic	ADJ
ijtc-179	582	2	management	management	NOUN
ijtc-179	582	3	and	and	CCONJ
ijtc-179	582	4	business	business	NOUN
ijtc-179	582	5	policy	policy	NOUN
ijtc-179	582	6	:	:	PUNCT
ijtc-179	582	7	achieving	achieve	VERB
ijtc-179	582	8	sustainability	sustainability	NOUN
ijtc-179	582	9	.	.	PUNCT
ijtc-179	583	1	twelfth	twelfth	PROPN
ijtc-179	583	2	edition	edition	NOUN
ijtc-179	583	3	.	.	PUNCT
ijtc-179	584	1	new	new	PROPN
ijtc-179	584	2	jersey	jersey	PROPN
ijtc-179	584	3	:	:	PUNCT
ijtc-179	584	4	pearson	pearson	PROPN
ijtc-179	584	5	education	education	PROPN
ijtc-179	584	6	,	,	PUNCT
ijtc-179	584	7	inc	inc	PROPN
ijtc-179	584	8	.	.	PROPN
ijtc-179	584	9	publishing	publish	VERB
ijtc-179	584	10	as	as	ADP
ijtc-179	584	11	prentice	prentice	NOUN
ijtc-179	584	12	hall	hall	PROPN
ijtc-179	584	13	.	.	PUNCT
ijtc-179	585	1	one	one	NUM
ijtc-179	585	2	lake	lake	PROPN
ijtc-179	585	3	street	street	PROPN
ijtc-179	585	4	,	,	PUNCT
ijtc-179	585	5	upper	upper	ADJ
ijtc-179	585	6	saddle	saddle	NOUN
ijtc-179	585	7	river	river	NOUN
ijtc-179	585	8	.	.	PUNCT
ijtc-179	586	1	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	PROPN
ijtc-179	586	2	_	_	DET
ijtc-179	586	3	jypuy	jypuy	PROPN
ijtc-179	586	4	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	http://www.medanbisnisdaily.com/news/read/2016/08/30/254336/kenapa-pelayanan-bpjs-kesehatan-masih-dikeluhkanmasyarakat/#.wkv0x	PROPN
ijtc-179	586	5	_	_	PRON
ijtc-179	586	6	jypuy	jypuy	PROPN
ijtc-179	586	7	http://mdn.biz.id/n/254336	http://mdn.biz.id/n/254336	PROPN
ijtc-179	586	8	top	top	ADJ
ijtc-179	586	9	management	management	NOUN
ijtc-179	586	10	support	support	NOUN
ijtc-179	586	11	functions	function	NOUN
ijtc-179	586	12	in	in	ADP
ijtc-179	586	13	higher	high	ADJ
ijtc-179	586	14	education	education	NOUN
ijtc-179	586	15	management	management	NOUN
ijtc-179	586	16	accounting	accounting	NOUN
ijtc-179	586	17	information	information	NOUN
ijtc-179	586	18	systems	system	NOUN
ijtc-179	586	19	hertati	hertati	PROPN
ijtc-179	586	20	,	,	PUNCT
ijtc-179	586	21	et	et	PROPN
ijtc-179	586	22	.	.	PUNCT
ijtc-179	587	1	al	al	PROPN
ijtc-179	587	2	16	16	NUM
ijtc-179	588	1	|	|	ADV
ijtc-179	588	2	ilomata	ilomata	PROPN
ijtc-179	588	3	international	international	ADJ
ijtc-179	588	4	journal	journal	NOUN
ijtc-179	588	5	of	of	ADP
ijtc-179	588	6	tax	tax	PROPN
ijtc-179	588	7	&	&	CCONJ
ijtc-179	588	8	accounting	accounting	PROPN
ijtc-179	588	9	volume	volume	NOUN
ijtc-179	588	10	2	2	NUM
ijtc-179	588	11	issue	issue	NOUN
ijtc-179	588	12	1	1	NUM
ijtc-179	588	13	,	,	PUNCT
ijtc-179	588	14	january	january	PROPN
ijtc-179	588	15	2021	2021	NUM
ijtc-179	588	16	wilkinson	wilkinson	PROPN
ijtc-179	588	17	,	,	PUNCT
ijtc-179	588	18	joseph	joseph	PROPN
ijtc-179	588	19	w.	w.	PROPN
ijtc-179	588	20	,	,	PUNCT
ijtc-179	588	21	cerullo	cerullo	PROPN
ijtc-179	588	22	,	,	PUNCT
ijtc-179	588	23	michael	michael	PROPN
ijtc-179	588	24	j.	j.	PROPN
ijtc-179	588	25	,	,	PUNCT
ijtc-179	588	26	raval	raval	PROPN
ijtc-179	588	27	,	,	PUNCT
ijtc-179	588	28	vasant	vasant	PROPN
ijtc-179	588	29	&	&	CCONJ
ijtc-179	588	30	bernard	bernard	PROPN
ijtc-179	588	31	wong	wong	PROPN
ijtc-179	588	32	on	on	ADP
ijtc-179	588	33	wing	wing	NOUN
ijtc-179	588	34	.	.	PUNCT
ijtc-179	589	1	(	(	PUNCT
ijtc-179	589	2	2000	2000	NUM
ijtc-179	589	3	)	)	PUNCT
ijtc-179	589	4	.	.	PUNCT
ijtc-179	590	1	accounting	accounting	NOUN
ijtc-179	590	2	information	information	NOUN
ijtc-179	590	3	systems	system	NOUN
ijtc-179	590	4	essential	essential	ADJ
ijtc-179	590	5	concepts	concept	NOUN
ijtc-179	590	6	and	and	CCONJ
ijtc-179	590	7	applications	application	NOUN
ijtc-179	590	8	.	.	PUNCT
ijtc-179	591	1	fourth	fourth	PROPN
ijtc-179	591	2	edition	edition	PROPN
ijtc-179	591	3	.	.	PUNCT
ijtc-179	592	1	usa	usa	PROPN
ijtc-179	592	2	:	:	PUNCT
ijtc-179	592	3	john	john	PROPN
ijtc-179	592	4	wiley	wiley	PROPN
ijtc-179	592	5	and	and	CCONJ
ijtc-179	592	6	sons	sons	PROPN
ijtc-179	592	7	inc	inc	PROPN
ijtc-179	592	8	.	.	PROPN
ijtc-179	593	1	zaki	zaki	PROPN
ijtc-179	593	2	.	.	PUNCT
ijtc-179	594	1	a.	a.	NOUN
ijtc-179	594	2	(	(	PUNCT
ijtc-179	594	3	2020	2020	NUM
ijtc-179	594	4	)	)	PUNCT
ijtc-179	594	5	.	.	PUNCT
ijtc-179	595	1	nasib	nasib	PROPN
ijtc-179	595	2	dosen	dosen	PROPN
ijtc-179	595	3	swasta	swasta	PROPN
ijtc-179	595	4	di	di	PROPN
ijtc-179	595	5	tengah	tengah	PROPN
ijtc-179	595	6	covid-19	covid-19	PROPN
ijtc-179	595	7	:	:	PUNCT
ijtc-179	595	8	gaji	gaji	PROPN
ijtc-179	595	9	minim	minim	PROPN
ijtc-179	595	10	dan	dan	PROPN
ijtc-179	595	11	terancam	terancam	PROPN
ijtc-179	595	12	tak	tak	PROPN
ijtc-179	595	13	dibayar	dibayar	PROPN
ijtc-179	595	14	.	.	PUNCT
ijtc-179	596	1	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19gaji-minim-dan-terancam-tak-dibayar	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19gaji-minim-dan-terancam-tak-dibayar	PROPN
ijtc-179	596	2	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19-gaji-minim-dan-terancam-tak-dibayar	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19-gaji-minim-dan-terancam-tak-dibayar	PROPN
ijtc-179	596	3	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19-gaji-minim-dan-terancam-tak-dibayar	https://www.kliksaja.co/read/klik-news/nasib-dosen-swasta-di-tengah-covid-19-gaji-minim-dan-terancam-tak-dibayar	NOUN