id	sid	tid	token	lemma	pos
ijtc-208	1	1	ilomata	ilomata	PROPN
ijtc-208	1	2	international	international	ADJ
ijtc-208	1	3	journal	journal	NOUN
ijtc-208	1	4	of	of	ADP
ijtc-208	1	5	tax	tax	PROPN
ijtc-208	1	6	&	&	CCONJ
ijtc-208	1	7	accounting	accounting	PROPN
ijtc-208	1	8	(	(	PUNCT
ijtc-208	1	9	ijtc	ijtc	PROPN
ijtc-208	1	10	)	)	PUNCT
ijtc-208	1	11	p	p	X
ijtc-208	1	12	-	-	PUNCT
ijtc-208	1	13	issn	issn	NOUN
ijtc-208	1	14	:	:	PUNCT
ijtc-208	1	15	2714	2714	NUM
ijtc-208	1	16	-	-	SYM
ijtc-208	1	17	9838	9838	NUM
ijtc-208	1	18	;	;	PUNCT
ijtc-208	1	19	e	e	X
ijtc-208	1	20	-	-	PUNCT
ijtc-208	1	21	issn	issn	NOUN
ijtc-208	1	22	:	:	PUNCT
ijtc-208	1	23	2714	2714	NUM
ijtc-208	1	24	-	-	SYM
ijtc-208	1	25	9846	9846	NUM
ijtc-208	1	26	volume	volume	NOUN
ijtc-208	1	27	2	2	NUM
ijtc-208	1	28	,	,	PUNCT
ijtc-208	1	29	issue	issue	NOUN
ijtc-208	1	30	1	1	NUM
ijtc-208	1	31	january	january	NOUN
ijtc-208	1	32	2021	2021	NUM
ijtc-208	1	33	page	page	NOUN
ijtc-208	1	34	no	no	NOUN
ijtc-208	1	35	.	.	NOUN
ijtc-208	2	1	97	97	NUM
ijtc-208	2	2	-	-	SYM
ijtc-208	2	3	112	112	NUM
ijtc-208	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-208	2	5	97	97	NUM
ijtc-208	2	6	|	|	ADV
ijtc-208	2	7	ilomata	ilomata	PROPN
ijtc-208	2	8	international	international	ADJ
ijtc-208	2	9	journal	journal	NOUN
ijtc-208	2	10	of	of	ADP
ijtc-208	2	11	tax	tax	PROPN
ijtc-208	2	12	&	&	CCONJ
ijtc-208	2	13	accounting	accounting	PROPN
ijtc-208	2	14	volume	volume	NOUN
ijtc-208	2	15	2	2	NUM
ijtc-208	2	16	issue	issue	NOUN
ijtc-208	2	17	1	1	NUM
ijtc-208	2	18	,	,	PUNCT
ijtc-208	2	19	january	january	PROPN
ijtc-208	2	20	2021	2021	NUM
ijtc-208	2	21	the	the	DET
ijtc-208	2	22	role	role	NOUN
ijtc-208	2	23	of	of	ADP
ijtc-208	2	24	accounting	account	VERB
ijtc-208	2	25	information	information	NOUN
ijtc-208	2	26	system	system	NOUN
ijtc-208	2	27	afflication	afflication	NOUN
ijtc-208	2	28	in	in	ADP
ijtc-208	2	29	reliability	reliability	NOUN
ijtc-208	2	30	financial	financial	ADJ
ijtc-208	2	31	reporting	reporting	NOUN
ijtc-208	2	32	lesi	lesi	PROPN
ijtc-208	2	33	hertati1	hertati1	PROPN
ijtc-208	2	34	,	,	PUNCT
ijtc-208	2	35	,	,	PUNCT
ijtc-208	2	36	otniel	otniel	PROPN
ijtc-208	2	37	safkaur2	safkaur2	PROPN
ijtc-208	2	38	,	,	PUNCT
ijtc-208	2	39	dwi	dwi	PROPN
ijtc-208	2	40	yanti3	yanti3	PROPN
ijtc-208	2	41	,	,	PUNCT
ijtc-208	2	42	irlan	irlan	PROPN
ijtc-208	2	43	fery4	fery4	PROPN
ijtc-208	2	44	,	,	PUNCT
ijtc-208	2	45	peny	peny	VERB
ijtc-208	2	46	cahya	cahya	PROPN
ijtc-208	2	47	azwardi5	azwardi5	PROPN
ijtc-208	2	48	.	.	PROPN
ijtc-208	2	49	1.4lecturer	1.4lecturer	NUM
ijtc-208	2	50	of	of	ADP
ijtc-208	2	51	accounting	accounting	NOUN
ijtc-208	2	52	,	,	PUNCT
ijtc-208	2	53	stie	stie	PROPN
ijtc-208	2	54	rahmaniyah	rahmaniyah	PROPN
ijtc-208	2	55	sekayu	sekayu	PROPN
ijtc-208	2	56	-	-	PUNCT
ijtc-208	2	57	indonesia	indonesia	PROPN
ijtc-208	2	58	2lecturer	2lecturer	PROPN
ijtc-208	2	59	faculty	faculty	NOUN
ijtc-208	2	60	of	of	ADP
ijtc-208	2	61	economics	economic	NOUN
ijtc-208	2	62	of	of	ADP
ijtc-208	2	63	accounting	accounting	NOUN
ijtc-208	2	64	taman	taman	PROPN
ijtc-208	2	65	siswa	siswa	PROPN
ijtc-208	2	66	university	university	PROPN
ijtc-208	2	67	-	-	PUNCT
ijtc-208	2	68	indonesia	indonesia	PROPN
ijtc-208	2	69	2lecturer	2lecturer	PROPN
ijtc-208	2	70	faculty	faculty	NOUN
ijtc-208	2	71	of	of	ADP
ijtc-208	2	72	economics	economic	NOUN
ijtc-208	2	73	of	of	ADP
ijtc-208	2	74	accounting	accounting	PROPN
ijtc-208	2	75	cendrawasih	cendrawasih	PROPN
ijtc-208	2	76	university	university	PROPN
ijtc-208	2	77	-	-	PUNCT
ijtc-208	2	78	indonesia	indonesia	PROPN
ijtc-208	2	79	5lecturer	5lecturer	PROPN
ijtc-208	2	80	faculty	faculty	NOUN
ijtc-208	2	81	of	of	ADP
ijtc-208	2	82	economics	economic	NOUN
ijtc-208	2	83	and	and	CCONJ
ijtc-208	2	84	business	business	PROPN
ijtc-208	2	85	uin	uin	PROPN
ijtc-208	2	86	raden	raden	PROPN
ijtc-208	2	87	fatah	fatah	PROPN
ijtc-208	2	88	palembang	palembang	PROPN
ijtc-208	2	89	-	-	PROPN
ijtc-208	2	90	indonesia	indonesia	PROPN
ijtc-208	2	91	correspondent	correspondent	NOUN
ijtc-208	2	92	:	:	PUNCT
ijtc-208	2	93	hertatilesi@yahoo.co.id	hertatilesi@yahoo.co.id	NOUN
ijtc-208	2	94	submitted	submit	VERB
ijtc-208	2	95	:	:	PUNCT
ijtc-208	2	96	january	january	PROPN
ijtc-208	2	97	13	13	NUM
ijtc-208	2	98	,	,	PUNCT
ijtc-208	2	99	2021	2021	NUM
ijtc-208	2	100	revised	revise	VERB
ijtc-208	2	101	:	:	PUNCT
ijtc-208	2	102	january	january	PROPN
ijtc-208	2	103	20	20	NUM
ijtc-208	2	104	,	,	PUNCT
ijtc-208	2	105	2021	2021	NUM
ijtc-208	2	106	published	publish	VERB
ijtc-208	2	107	:	:	PUNCT
ijtc-208	2	108	january	january	PROPN
ijtc-208	2	109	31	31	NUM
ijtc-208	2	110	,	,	PUNCT
ijtc-208	2	111	2021	2021	NUM
ijtc-208	2	112	abstract	abstract	VERB
ijtc-208	2	113	the	the	DET
ijtc-208	2	114	manifestation	manifestation	NOUN
ijtc-208	2	115	of	of	ADP
ijtc-208	2	116	regional	regional	ADJ
ijtc-208	2	117	financial	financial	ADJ
ijtc-208	2	118	autonomy	autonomy	NOUN
ijtc-208	2	119	can	can	AUX
ijtc-208	2	120	be	be	AUX
ijtc-208	2	121	seen	see	VERB
ijtc-208	2	122	in	in	ADP
ijtc-208	2	123	the	the	DET
ijtc-208	2	124	regional	regional	ADJ
ijtc-208	2	125	financial	financial	ADJ
ijtc-208	2	126	accounting	accounting	NOUN
ijtc-208	2	127	information	information	NOUN
ijtc-208	2	128	system	system	NOUN
ijtc-208	2	129	as	as	ADP
ijtc-208	2	130	a	a	DET
ijtc-208	2	131	good	good	ADJ
ijtc-208	2	132	government	government	NOUN
ijtc-208	2	133	system	system	NOUN
ijtc-208	2	134	characterized	characterize	VERB
ijtc-208	2	135	by	by	ADP
ijtc-208	2	136	increasingly	increasingly	ADV
ijtc-208	2	137	low	low	ADJ
ijtc-208	2	138	problems	problem	NOUN
ijtc-208	2	139	so	so	SCONJ
ijtc-208	2	140	that	that	SCONJ
ijtc-208	2	141	the	the	DET
ijtc-208	2	142	information	information	NOUN
ijtc-208	2	143	generated	generate	VERB
ijtc-208	2	144	by	by	ADP
ijtc-208	2	145	the	the	DET
ijtc-208	2	146	central	central	ADJ
ijtc-208	2	147	government	government	NOUN
ijtc-208	2	148	and	and	CCONJ
ijtc-208	2	149	regional	regional	ADJ
ijtc-208	2	150	governments	government	NOUN
ijtc-208	2	151	in	in	ADP
ijtc-208	2	152	indonesia	indonesia	PROPN
ijtc-208	2	153	is	be	AUX
ijtc-208	2	154	a	a	DET
ijtc-208	2	155	form	form	NOUN
ijtc-208	2	156	of	of	ADP
ijtc-208	2	157	quality	quality	NOUN
ijtc-208	2	158	financial	financial	ADJ
ijtc-208	2	159	reporting	reporting	NOUN
ijtc-208	2	160	and	and	CCONJ
ijtc-208	2	161	effective	effective	ADJ
ijtc-208	2	162	application	application	NOUN
ijtc-208	2	163	of	of	ADP
ijtc-208	2	164	accounting	accounting	NOUN
ijtc-208	2	165	systems	system	NOUN
ijtc-208	2	166	by	by	ADP
ijtc-208	2	167	various	various	ADJ
ijtc-208	2	168	government	government	NOUN
ijtc-208	2	169	agencies	agency	NOUN
ijtc-208	2	170	in	in	ADP
ijtc-208	2	171	indonesia	indonesia	PROPN
ijtc-208	2	172	.	.	PUNCT
ijtc-208	3	1	indonesia	indonesia	PROPN
ijtc-208	3	2	.	.	PUNCT
ijtc-208	4	1	this	this	DET
ijtc-208	4	2	study	study	NOUN
ijtc-208	4	3	aims	aim	VERB
ijtc-208	4	4	to	to	PART
ijtc-208	4	5	find	find	VERB
ijtc-208	4	6	out	out	ADP
ijtc-208	4	7	how	how	SCONJ
ijtc-208	4	8	the	the	DET
ijtc-208	4	9	successful	successful	ADJ
ijtc-208	4	10	application	application	NOUN
ijtc-208	4	11	of	of	ADP
ijtc-208	4	12	accounting	accounting	NOUN
ijtc-208	4	13	information	information	NOUN
ijtc-208	4	14	systems	system	NOUN
ijtc-208	4	15	on	on	ADP
ijtc-208	4	16	financial	financial	ADJ
ijtc-208	4	17	reporting	reporting	NOUN
ijtc-208	4	18	performance	performance	NOUN
ijtc-208	4	19	was	be	AUX
ijtc-208	4	20	produced	produce	VERB
ijtc-208	4	21	.	.	PUNCT
ijtc-208	5	1	this	this	DET
ijtc-208	5	2	study	study	NOUN
ijtc-208	5	3	uses	use	VERB
ijtc-208	5	4	causality	causality	NOUN
ijtc-208	5	5	and	and	CCONJ
ijtc-208	5	6	population	population	NOUN
ijtc-208	5	7	verification	verification	NOUN
ijtc-208	5	8	methods	method	NOUN
ijtc-208	5	9	in	in	ADP
ijtc-208	5	10	this	this	DET
ijtc-208	5	11	study	study	NOUN
ijtc-208	5	12	are	be	AUX
ijtc-208	5	13	the	the	DET
ijtc-208	5	14	district	district	NOUN
ijtc-208	5	15	and	and	CCONJ
ijtc-208	5	16	city	city	NOUN
ijtc-208	5	17	governments	government	NOUN
ijtc-208	5	18	in	in	ADP
ijtc-208	5	19	the	the	DET
ijtc-208	5	20	provinces	province	NOUN
ijtc-208	5	21	of	of	ADP
ijtc-208	5	22	papua	papua	PROPN
ijtc-208	5	23	and	and	CCONJ
ijtc-208	5	24	west	west	PROPN
ijtc-208	5	25	papua	papua	PROPN
ijtc-208	5	26	.	.	PUNCT
ijtc-208	6	1	the	the	DET
ijtc-208	6	2	sampling	sample	VERB
ijtc-208	6	3	technique	technique	NOUN
ijtc-208	6	4	uses	use	VERB
ijtc-208	6	5	a	a	DET
ijtc-208	6	6	census	census	NOUN
ijtc-208	6	7	so	so	SCONJ
ijtc-208	6	8	that	that	SCONJ
ijtc-208	6	9	all	all	DET
ijtc-208	6	10	members	member	NOUN
ijtc-208	6	11	of	of	ADP
ijtc-208	6	12	the	the	DET
ijtc-208	6	13	population	population	NOUN
ijtc-208	6	14	become	become	VERB
ijtc-208	6	15	research	research	NOUN
ijtc-208	6	16	samples	sample	NOUN
ijtc-208	6	17	.	.	PUNCT
ijtc-208	7	1	the	the	DET
ijtc-208	7	2	results	result	NOUN
ijtc-208	7	3	of	of	ADP
ijtc-208	7	4	this	this	DET
ijtc-208	7	5	study	study	NOUN
ijtc-208	7	6	show	show	VERB
ijtc-208	7	7	empirical	empirical	ADJ
ijtc-208	7	8	evidence	evidence	NOUN
ijtc-208	7	9	that	that	SCONJ
ijtc-208	7	10	the	the	DET
ijtc-208	7	11	successful	successful	ADJ
ijtc-208	7	12	application	application	NOUN
ijtc-208	7	13	of	of	ADP
ijtc-208	7	14	accounting	accounting	NOUN
ijtc-208	7	15	information	information	NOUN
ijtc-208	7	16	systems	system	NOUN
ijtc-208	7	17	and	and	CCONJ
ijtc-208	7	18	financial	financial	ADJ
ijtc-208	7	19	reporting	reporting	NOUN
ijtc-208	7	20	performance	performance	NOUN
ijtc-208	7	21	is	be	AUX
ijtc-208	7	22	transparent	transparent	ADJ
ijtc-208	7	23	and	and	CCONJ
ijtc-208	7	24	accountable	accountable	ADJ
ijtc-208	7	25	.	.	PUNCT
ijtc-208	8	1	keywords	keyword	NOUN
ijtc-208	8	2	:	:	PUNCT
ijtc-208	8	3	accounting	account	VERB
ijtc-208	8	4	information	information	NOUN
ijtc-208	8	5	systems	system	NOUN
ijtc-208	8	6	,	,	PUNCT
ijtc-208	8	7	financial	financial	ADJ
ijtc-208	8	8	reporting	reporting	NOUN
ijtc-208	8	9	performance	performance	NOUN
ijtc-208	8	10	introduction	introduction	NOUN
ijtc-208	8	11	an	an	DET
ijtc-208	8	12	information	information	NOUN
ijtc-208	8	13	system	system	NOUN
ijtc-208	8	14	is	be	AUX
ijtc-208	8	15	part	part	NOUN
ijtc-208	8	16	of	of	ADP
ijtc-208	8	17	an	an	DET
ijtc-208	8	18	accounting	accounting	NOUN
ijtc-208	8	19	information	information	NOUN
ijtc-208	8	20	system	system	NOUN
ijtc-208	8	21	that	that	PRON
ijtc-208	8	22	defects	defect	NOUN
ijtc-208	8	23	,	,	PUNCT
ijtc-208	8	24	stores	store	NOUN
ijtc-208	8	25	and	and	CCONJ
ijtc-208	8	26	gives	give	VERB
ijtc-208	8	27	honest	honest	ADJ
ijtc-208	8	28	information	information	NOUN
ijtc-208	8	29	to	to	ADP
ijtc-208	8	30	management	management	NOUN
ijtc-208	8	31	about	about	ADP
ijtc-208	8	32	finance	finance	NOUN
ijtc-208	8	33	for	for	ADP
ijtc-208	8	34	useful	useful	ADJ
ijtc-208	8	35	decision	decision	NOUN
ijtc-208	8	36	making	making	NOUN
ijtc-208	8	37	(	(	PUNCT
ijtc-208	8	38	hertati	hertati	PROPN
ijtc-208	8	39	et	et	PROPN
ijtc-208	8	40	,	,	PUNCT
ijtc-208	8	41	al	al	PROPN
ijtc-208	8	42	,	,	PUNCT
ijtc-208	8	43	2019	2019	NUM
ijtc-208	8	44	)	)	PUNCT
ijtc-208	8	45	.	.	PUNCT
ijtc-208	9	1	recording	record	VERB
ijtc-208	9	2	financial	financial	ADJ
ijtc-208	9	3	accounting	accounting	NOUN
ijtc-208	9	4	information	information	NOUN
ijtc-208	9	5	system	system	NOUN
ijtc-208	9	6	is	be	AUX
ijtc-208	9	7	a	a	DET
ijtc-208	9	8	collection	collection	NOUN
ijtc-208	9	9	of	of	ADP
ijtc-208	9	10	organizational	organizational	ADJ
ijtc-208	9	11	record	record	NOUN
ijtc-208	9	12	components	component	NOUN
ijtc-208	9	13	that	that	PRON
ijtc-208	9	14	manage	manage	VERB
ijtc-208	9	15	,	,	PUNCT
ijtc-208	9	16	analyze	analyze	VERB
ijtc-208	9	17	,	,	PUNCT
ijtc-208	9	18	collect	collect	NOUN
ijtc-208	9	19	,	,	PUNCT
ijtc-208	9	20	allocate	allocate	VERB
ijtc-208	9	21	and	and	CCONJ
ijtc-208	9	22	distribute	distribute	VERB
ijtc-208	9	23	reports	report	NOUN
ijtc-208	9	24	that	that	SCONJ
ijtc-208	9	25	honestly	honestly	ADV
ijtc-208	9	26	all	all	DET
ijtc-208	9	27	financial	financial	ADJ
ijtc-208	9	28	information	information	NOUN
ijtc-208	9	29	to	to	ADP
ijtc-208	9	30	management	management	NOUN
ijtc-208	9	31	for	for	ADP
ijtc-208	9	32	decision	decision	NOUN
ijtc-208	9	33	making	making	NOUN
ijtc-208	9	34	(	(	PUNCT
ijtc-208	9	35	hertati	hertati	NOUN
ijtc-208	9	36	,	,	PUNCT
ijtc-208	9	37	et	et	PROPN
ijtc-208	9	38	,	,	PUNCT
ijtc-208	9	39	al	al	PROPN
ijtc-208	9	40	,	,	PUNCT
ijtc-208	9	41	2020	2020	NUM
ijtc-208	9	42	)	)	PUNCT
ijtc-208	9	43	.	.	PUNCT
ijtc-208	10	1	but	but	CCONJ
ijtc-208	10	2	the	the	DET
ijtc-208	10	3	accounting	accounting	NOUN
ijtc-208	10	4	information	information	NOUN
ijtc-208	10	5	system	system	NOUN
ijtc-208	10	6	still	still	ADV
ijtc-208	10	7	has	have	VERB
ijtc-208	10	8	problems	problem	NOUN
ijtc-208	10	9	,	,	PUNCT
ijtc-208	10	10	namely	namely	ADV
ijtc-208	10	11	the	the	DET
ijtc-208	10	12	late	late	ADJ
ijtc-208	10	13	submission	submission	NOUN
ijtc-208	10	14	of	of	ADP
ijtc-208	10	15	financial	financial	ADJ
ijtc-208	10	16	statements	statement	NOUN
ijtc-208	10	17	that	that	PRON
ijtc-208	10	18	occur	occur	VERB
ijtc-208	10	19	in	in	ADP
ijtc-208	10	20	dpkad	dpkad	NOUN
ijtc-208	10	21	to	to	ADP
ijtc-208	10	22	the	the	DET
ijtc-208	10	23	government	government	NOUN
ijtc-208	10	24	on	on	ADP
ijtc-208	10	25	time	time	NOUN
ijtc-208	10	26	that	that	PRON
ijtc-208	10	27	is	be	AUX
ijtc-208	10	28	not	not	PART
ijtc-208	10	29	under	under	ADP
ijtc-208	10	30	statutory	statutory	ADJ
ijtc-208	10	31	regulations	regulation	NOUN
ijtc-208	10	32	due	due	ADP
ijtc-208	10	33	to	to	ADP
ijtc-208	10	34	the	the	DET
ijtc-208	10	35	low	low	ADJ
ijtc-208	10	36	willingness	willingness	NOUN
ijtc-208	10	37	and	and	CCONJ
ijtc-208	10	38	responsibility	responsibility	NOUN
ijtc-208	10	39	of	of	ADP
ijtc-208	10	40	the	the	DET
ijtc-208	10	41	accounting	accounting	NOUN
ijtc-208	10	42	sections	section	NOUN
ijtc-208	10	43	and	and	CCONJ
ijtc-208	10	44	the	the	DET
ijtc-208	10	45	lack	lack	NOUN
ijtc-208	10	46	of	of	ADP
ijtc-208	10	47	internal	internal	ADJ
ijtc-208	10	48	control	control	NOUN
ijtc-208	10	49	of	of	ADP
ijtc-208	10	50	the	the	DET
ijtc-208	10	51	regional	regional	ADJ
ijtc-208	10	52	head	head	NOUN
ijtc-208	10	53	.	.	PUNCT
ijtc-208	11	1	good	good	ADJ
ijtc-208	11	2	financial	financial	ADJ
ijtc-208	11	3	statements	statement	NOUN
ijtc-208	11	4	under	under	ADP
ijtc-208	11	5	applicable	applicable	ADJ
ijtc-208	11	6	reporting	reporting	NOUN
ijtc-208	11	7	standards	standard	NOUN
ijtc-208	11	8	are	be	AUX
ijtc-208	11	9	produced	produce	VERB
ijtc-208	11	10	by	by	ADP
ijtc-208	11	11	a	a	DET
ijtc-208	11	12	good	good	ADJ
ijtc-208	11	13	accounting	accounting	NOUN
ijtc-208	11	14	information	information	NOUN
ijtc-208	11	15	system	system	NOUN
ijtc-208	11	16	process	process	NOUN
ijtc-208	11	17	under	under	ADP
ijtc-208	11	18	existing	exist	VERB
ijtc-208	11	19	data	datum	NOUN
ijtc-208	11	20	without	without	ADP
ijtc-208	11	21	being	be	AUX
ijtc-208	11	22	modified	modify	VERB
ijtc-208	11	23	with	with	ADP
ijtc-208	11	24	fraudulent	fraudulent	ADJ
ijtc-208	11	25	language	language	NOUN
ijtc-208	11	26	.	.	PUNCT
ijtc-208	12	1	romney	romney	NOUN
ijtc-208	12	2	and	and	CCONJ
ijtc-208	12	3	steinbart	steinbart	NOUN
ijtc-208	12	4	(	(	PUNCT
ijtc-208	12	5	2009	2009	NUM
ijtc-208	12	6	)	)	PUNCT
ijtc-208	12	7	state	state	NOUN
ijtc-208	12	8	that	that	SCONJ
ijtc-208	12	9	accounting	accounting	NOUN
ijtc-208	12	10	information	information	NOUN
ijtc-208	12	11	systems	system	NOUN
ijtc-208	12	12	are	be	AUX
ijtc-208	12	13	systems	system	NOUN
ijtc-208	12	14	that	that	PRON
ijtc-208	12	15	collect	collect	VERB
ijtc-208	12	16	,	,	PUNCT
ijtc-208	12	17	record	record	NOUN
ijtc-208	12	18	,	,	PUNCT
ijtc-208	12	19	process	process	NOUN
ijtc-208	12	20	data	datum	NOUN
ijtc-208	12	21	factually	factually	ADV
ijtc-208	12	22	to	to	PART
ijtc-208	12	23	produce	produce	VERB
ijtc-208	12	24	information	information	NOUN
ijtc-208	12	25	for	for	ADP
ijtc-208	12	26	decision	decision	NOUN
ijtc-208	12	27	making	making	NOUN
ijtc-208	12	28	(	(	PUNCT
ijtc-208	12	29	hertati	hertati	NOUN
ijtc-208	12	30	,	,	PUNCT
ijtc-208	12	31	et	et	PROPN
ijtc-208	12	32	,	,	PUNCT
ijtc-208	12	33	al	al	PROPN
ijtc-208	12	34	,	,	PUNCT
ijtc-208	12	35	2020	2020	NUM
ijtc-208	12	36	)	)	PUNCT
ijtc-208	12	37	.	.	PUNCT
ijtc-208	13	1	then	then	ADV
ijtc-208	13	2	gelinas	gelina	VERB
ijtc-208	13	3	et.al	et.al	PROPN
ijtc-208	13	4	(	(	PUNCT
ijtc-208	13	5	1993	1993	NUM
ijtc-208	13	6	)	)	PUNCT
ijtc-208	13	7	states	state	VERB
ijtc-208	13	8	that	that	SCONJ
ijtc-208	13	9	accounting	account	VERB
ijtc-208	13	10	information	information	NOUN
ijtc-208	13	11	systems	system	NOUN
ijtc-208	13	12	are	be	AUX
ijtc-208	13	13	a	a	DET
ijtc-208	13	14	set	set	NOUN
ijtc-208	13	15	of	of	ADP
ijtc-208	13	16	sub	sub	NOUN
ijtc-208	13	17	-	-	NOUN
ijtc-208	13	18	systems	system	NOUN
ijtc-208	13	19	of	of	ADP
ijtc-208	13	20	information	information	NOUN
ijtc-208	13	21	systems	system	NOUN
ijtc-208	13	22	that	that	PRON
ijtc-208	13	23	collect	collect	VERB
ijtc-208	13	24	,	,	PUNCT
ijtc-208	13	25	process	process	NOUN
ijtc-208	13	26	,	,	PUNCT
ijtc-208	13	27	and	and	CCONJ
ijtc-208	13	28	report	report	VERB
ijtc-208	13	29	information	information	NOUN
ijtc-208	13	30	relating	relate	VERB
ijtc-208	13	31	to	to	ADP
ijtc-208	13	32	existing	exist	VERB
ijtc-208	13	33	financial	financial	ADJ
ijtc-208	13	34	transactions	transaction	NOUN
ijtc-208	13	35	.	.	PUNCT
ijtc-208	14	1	according	accord	VERB
ijtc-208	14	2	to	to	ADP
ijtc-208	14	3	susanto	susanto	NOUN
ijtc-208	14	4	(	(	PUNCT
ijtc-208	14	5	2016	2016	NUM
ijtc-208	14	6	)	)	PUNCT
ijtc-208	14	7	and	and	CCONJ
ijtc-208	14	8	hertati	hertati	NOUN
ijtc-208	14	9	,	,	PUNCT
ijtc-208	14	10	et	et	PROPN
ijtc-208	14	11	,	,	PUNCT
ijtc-208	14	12	al	al	PROPN
ijtc-208	14	13	,	,	PUNCT
ijtc-208	14	14	2019	2019	NUM
ijtc-208	14	15	)	)	PUNCT
ijtc-208	14	16	.	.	PUNCT
ijtc-208	15	1	an	an	DET
ijtc-208	15	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-208	15	3	mailto:hertatilesi@yahoo.co.id	mailto:hertatilesi@yahoo.co.id	NOUN
ijtc-208	15	4	the	the	DET
ijtc-208	15	5	role	role	NOUN
ijtc-208	15	6	of	of	ADP
ijtc-208	15	7	accounting	account	VERB
ijtc-208	15	8	information	information	NOUN
ijtc-208	15	9	system	system	NOUN
ijtc-208	15	10	afflication	afflication	NOUN
ijtc-208	15	11	in	in	ADP
ijtc-208	15	12	reliability	reliability	NOUN
ijtc-208	15	13	financial	financial	ADJ
ijtc-208	15	14	reporting	reporting	NOUN
ijtc-208	15	15	hertati	hertati	NOUN
ijtc-208	15	16	,	,	PUNCT
ijtc-208	15	17	et	et	PROPN
ijtc-208	15	18	.	.	PUNCT
ijtc-208	16	1	al	al	PROPN
ijtc-208	16	2	98	98	NUM
ijtc-208	16	3	|	|	ADV
ijtc-208	16	4	ilomata	ilomata	PROPN
ijtc-208	16	5	international	international	ADJ
ijtc-208	16	6	journal	journal	NOUN
ijtc-208	16	7	of	of	ADP
ijtc-208	16	8	tax	tax	PROPN
ijtc-208	16	9	&	&	CCONJ
ijtc-208	16	10	accounting	accounting	PROPN
ijtc-208	16	11	volume	volume	NOUN
ijtc-208	16	12	2	2	NUM
ijtc-208	16	13	issue	issue	NOUN
ijtc-208	16	14	1	1	NUM
ijtc-208	16	15	,	,	PUNCT
ijtc-208	16	16	january	january	PROPN
ijtc-208	16	17	2021	2021	NUM
ijtc-208	16	18	accounting	accounting	NOUN
ijtc-208	16	19	information	information	NOUN
ijtc-208	16	20	system	system	NOUN
ijtc-208	16	21	is	be	AUX
ijtc-208	16	22	a	a	DET
ijtc-208	16	23	collection	collection	NOUN
ijtc-208	16	24	of	of	ADP
ijtc-208	16	25	subsystems	subsystem	NOUN
ijtc-208	16	26	that	that	PRON
ijtc-208	16	27	are	be	AUX
ijtc-208	16	28	interconnected	interconnect	VERB
ijtc-208	16	29	with	with	ADP
ijtc-208	16	30	one	one	NUM
ijtc-208	16	31	another	another	DET
ijtc-208	16	32	and	and	CCONJ
ijtc-208	16	33	work	work	VERB
ijtc-208	16	34	together	together	ADV
ijtc-208	16	35	harmoniously	harmoniously	ADV
ijtc-208	16	36	to	to	PART
ijtc-208	16	37	process	process	VERB
ijtc-208	16	38	financial	financial	ADJ
ijtc-208	16	39	data	datum	NOUN
ijtc-208	16	40	into	into	ADP
ijtc-208	16	41	financial	financial	ADJ
ijtc-208	16	42	information	information	NOUN
ijtc-208	16	43	that	that	PRON
ijtc-208	16	44	is	be	AUX
ijtc-208	16	45	needed	need	VERB
ijtc-208	16	46	by	by	ADP
ijtc-208	16	47	management	management	NOUN
ijtc-208	16	48	in	in	ADP
ijtc-208	16	49	the	the	DET
ijtc-208	16	50	decision	decision	NOUN
ijtc-208	16	51	-	-	PUNCT
ijtc-208	16	52	making	make	VERB
ijtc-208	16	53	process	process	NOUN
ijtc-208	16	54	in	in	ADP
ijtc-208	16	55	the	the	DET
ijtc-208	16	56	financial	financial	ADJ
ijtc-208	16	57	sector	sector	NOUN
ijtc-208	16	58	.	.	PUNCT
ijtc-208	17	1	furthermore	furthermore	ADV
ijtc-208	17	2	,	,	PUNCT
ijtc-208	17	3	susanto	susanto	NOUN
ijtc-208	17	4	(	(	PUNCT
ijtc-208	17	5	2008	2008	NUM
ijtc-208	17	6	)	)	PUNCT
ijtc-208	17	7	said	say	VERB
ijtc-208	17	8	,	,	PUNCT
ijtc-208	17	9	the	the	DET
ijtc-208	17	10	accounting	accounting	NOUN
ijtc-208	17	11	information	information	NOUN
ijtc-208	17	12	system	system	NOUN
ijtc-208	17	13	is	be	AUX
ijtc-208	17	14	the	the	DET
ijtc-208	17	15	most	most	ADV
ijtc-208	17	16	important	important	ADJ
ijtc-208	17	17	part	part	NOUN
ijtc-208	17	18	of	of	ADP
ijtc-208	17	19	the	the	DET
ijtc-208	17	20	management	management	NOUN
ijtc-208	17	21	information	information	NOUN
ijtc-208	17	22	system	system	NOUN
ijtc-208	17	23	,	,	PUNCT
ijtc-208	17	24	and	and	CCONJ
ijtc-208	17	25	is	be	AUX
ijtc-208	17	26	the	the	DET
ijtc-208	17	27	integration	integration	NOUN
ijtc-208	17	28	of	of	ADP
ijtc-208	17	29	various	various	ADJ
ijtc-208	17	30	transaction	transaction	NOUN
ijtc-208	17	31	processing	processing	NOUN
ijtc-208	17	32	systems	system	NOUN
ijtc-208	17	33	that	that	PRON
ijtc-208	17	34	work	work	VERB
ijtc-208	17	35	in	in	ADP
ijtc-208	17	36	various	various	ADJ
ijtc-208	17	37	operational	operational	ADJ
ijtc-208	17	38	functions	function	NOUN
ijtc-208	17	39	of	of	ADP
ijtc-208	17	40	the	the	DET
ijtc-208	17	41	organization	organization	NOUN
ijtc-208	17	42	.	.	PUNCT
ijtc-208	18	1	as	as	SCONJ
ijtc-208	18	2	a	a	DET
ijtc-208	18	3	system	system	NOUN
ijtc-208	18	4	composed	compose	VERB
ijtc-208	18	5	of	of	ADP
ijtc-208	18	6	many	many	ADJ
ijtc-208	18	7	components	component	NOUN
ijtc-208	18	8	such	such	ADJ
ijtc-208	18	9	as	as	ADP
ijtc-208	18	10	people	people	NOUN
ijtc-208	18	11	,	,	PUNCT
ijtc-208	18	12	activities	activity	NOUN
ijtc-208	18	13	,	,	PUNCT
ijtc-208	18	14	data	datum	NOUN
ijtc-208	18	15	,	,	PUNCT
ijtc-208	18	16	hardware	hardware	NOUN
ijtc-208	18	17	,	,	PUNCT
ijtc-208	18	18	software	software	NOUN
ijtc-208	18	19	,	,	PUNCT
ijtc-208	18	20	and	and	CCONJ
ijtc-208	18	21	networks	network	NOUN
ijtc-208	18	22	,	,	PUNCT
ijtc-208	18	23	accounting	account	VERB
ijtc-208	18	24	information	information	NOUN
ijtc-208	18	25	systems	system	NOUN
ijtc-208	18	26	in	in	ADP
ijtc-208	18	27	their	their	PRON
ijtc-208	18	28	application	application	NOUN
ijtc-208	18	29	are	be	AUX
ijtc-208	18	30	vulnerable	vulnerable	ADJ
ijtc-208	18	31	to	to	ADP
ijtc-208	18	32	problems	problem	NOUN
ijtc-208	18	33	and	and	CCONJ
ijtc-208	18	34	failures	failure	NOUN
ijtc-208	18	35	.	.	PUNCT
ijtc-208	19	1	according	accord	VERB
ijtc-208	19	2	to	to	ADP
ijtc-208	19	3	choe	choe	PROPN
ijtc-208	19	4	(	(	PUNCT
ijtc-208	19	5	1996	1996	NUM
ijtc-208	19	6	)	)	PUNCT
ijtc-208	19	7	,	,	PUNCT
ijtc-208	19	8	the	the	DET
ijtc-208	19	9	successful	successful	ADJ
ijtc-208	19	10	application	application	NOUN
ijtc-208	19	11	of	of	ADP
ijtc-208	19	12	accounting	accounting	NOUN
ijtc-208	19	13	information	information	NOUN
ijtc-208	19	14	systems	system	NOUN
ijtc-208	19	15	in	in	ADP
ijtc-208	19	16	companies	company	NOUN
ijtc-208	19	17	is	be	AUX
ijtc-208	19	18	not	not	PART
ijtc-208	19	19	easy	easy	ADJ
ijtc-208	19	20	to	to	PART
ijtc-208	19	21	achieve	achieve	VERB
ijtc-208	19	22	and	and	CCONJ
ijtc-208	19	23	often	often	ADV
ijtc-208	19	24	causes	cause	VERB
ijtc-208	19	25	problems	problem	NOUN
ijtc-208	19	26	because	because	SCONJ
ijtc-208	19	27	it	it	PRON
ijtc-208	19	28	is	be	AUX
ijtc-208	19	29	influenced	influence	VERB
ijtc-208	19	30	by	by	ADP
ijtc-208	19	31	many	many	ADJ
ijtc-208	19	32	factors	factor	NOUN
ijtc-208	19	33	,	,	PUNCT
ijtc-208	19	34	including	include	VERB
ijtc-208	19	35	:	:	PUNCT
ijtc-208	19	36	(	(	PUNCT
ijtc-208	19	37	1	1	X
ijtc-208	19	38	)	)	PUNCT
ijtc-208	19	39	user	user	NOUN
ijtc-208	19	40	involvement	involvement	NOUN
ijtc-208	19	41	;	;	PUNCT
ijtc-208	19	42	(	(	PUNCT
ijtc-208	19	43	2	2	X
ijtc-208	19	44	)	)	PUNCT
ijtc-208	19	45	management	management	NOUN
ijtc-208	19	46	support	support	NOUN
ijtc-208	19	47	;	;	PUNCT
ijtc-208	19	48	(	(	PUNCT
ijtc-208	19	49	3	3	X
ijtc-208	19	50	)	)	PUNCT
ijtc-208	19	51	user	user	NOUN
ijtc-208	19	52	training	training	NOUN
ijtc-208	19	53	and	and	CCONJ
ijtc-208	19	54	education	education	NOUN
ijtc-208	19	55	;	;	PUNCT
ijtc-208	19	56	(	(	PUNCT
ijtc-208	19	57	4	4	X
ijtc-208	19	58	)	)	PUNCT
ijtc-208	19	59	workgroup	workgroup	NOUN
ijtc-208	19	60	factors	factor	NOUN
ijtc-208	19	61	in	in	ADP
ijtc-208	19	62	the	the	DET
ijtc-208	19	63	organization	organization	NOUN
ijtc-208	19	64	;	;	PUNCT
ijtc-208	19	65	and	and	CCONJ
ijtc-208	19	66	(	(	PUNCT
ijtc-208	19	67	5	5	X
ijtc-208	19	68	)	)	PUNCT
ijtc-208	19	69	other	other	ADJ
ijtc-208	19	70	organizational	organizational	ADJ
ijtc-208	19	71	factors	factor	NOUN
ijtc-208	19	72	such	such	ADJ
ijtc-208	19	73	as	as	ADP
ijtc-208	19	74	the	the	DET
ijtc-208	19	75	size	size	NOUN
ijtc-208	19	76	of	of	ADP
ijtc-208	19	77	the	the	DET
ijtc-208	19	78	organization	organization	NOUN
ijtc-208	19	79	,	,	PUNCT
ijtc-208	19	80	the	the	DET
ijtc-208	19	81	characteristics	characteristic	NOUN
ijtc-208	19	82	of	of	ADP
ijtc-208	19	83	the	the	DET
ijtc-208	19	84	task	task	NOUN
ijtc-208	19	85	,	,	PUNCT
ijtc-208	19	86	and	and	CCONJ
ijtc-208	19	87	others	other	NOUN
ijtc-208	19	88	(	(	PUNCT
ijtc-208	19	89	hertati	hertati	PROPN
ijtc-208	19	90	,	,	PUNCT
ijtc-208	19	91	et	et	PROPN
ijtc-208	19	92	,	,	PUNCT
ijtc-208	19	93	al	al	PROPN
ijtc-208	19	94	,	,	PUNCT
ijtc-208	19	95	2020	2020	NUM
ijtc-208	19	96	)	)	PUNCT
ijtc-208	19	97	.	.	PUNCT
ijtc-208	20	1	according	accord	VERB
ijtc-208	20	2	to	to	ADP
ijtc-208	20	3	burton	burton	PROPN
ijtc-208	20	4	,	,	PUNCT
ijtc-208	20	5	et.al	et.al	PROPN
ijtc-208	20	6	.	.	PUNCT
ijtc-208	21	1	(	(	PUNCT
ijtc-208	21	2	1992	1992	NUM
ijtc-208	21	3	)	)	PUNCT
ijtc-208	21	4	,	,	PUNCT
ijtc-208	21	5	in	in	ADP
ijtc-208	21	6	addition	addition	NOUN
ijtc-208	21	7	to	to	ADP
ijtc-208	21	8	organizational	organizational	ADJ
ijtc-208	21	9	factors	factor	NOUN
ijtc-208	21	10	such	such	ADJ
ijtc-208	21	11	as	as	ADP
ijtc-208	21	12	task	task	NOUN
ijtc-208	21	13	complexity	complexity	NOUN
ijtc-208	21	14	,	,	PUNCT
ijtc-208	21	15	organizational	organizational	ADJ
ijtc-208	21	16	size	size	NOUN
ijtc-208	21	17	,	,	PUNCT
ijtc-208	21	18	leadership	leadership	NOUN
ijtc-208	21	19	factors	factor	NOUN
ijtc-208	21	20	,	,	PUNCT
ijtc-208	21	21	etc	etc	X
ijtc-208	21	22	.	.	X
ijtc-208	21	23	,	,	PUNCT
ijtc-208	21	24	individual	individual	ADJ
ijtc-208	21	25	factors	factor	NOUN
ijtc-208	21	26	such	such	ADJ
ijtc-208	21	27	as	as	ADP
ijtc-208	21	28	motivation	motivation	NOUN
ijtc-208	21	29	,	,	PUNCT
ijtc-208	21	30	satisfaction	satisfaction	NOUN
ijtc-208	21	31	,	,	PUNCT
ijtc-208	21	32	and	and	CCONJ
ijtc-208	21	33	usefulness	usefulness	NOUN
ijtc-208	21	34	for	for	ADP
ijtc-208	21	35	the	the	DET
ijtc-208	21	36	user	user	NOUN
ijtc-208	21	37	determine	determine	VERB
ijtc-208	21	38	the	the	DET
ijtc-208	21	39	success	success	NOUN
ijtc-208	21	40	of	of	ADP
ijtc-208	21	41	applying	apply	VERB
ijtc-208	21	42	accounting	accounting	NOUN
ijtc-208	21	43	information	information	NOUN
ijtc-208	21	44	systems	system	NOUN
ijtc-208	21	45	.	.	PUNCT
ijtc-208	22	1	according	accord	VERB
ijtc-208	22	2	to	to	ADP
ijtc-208	22	3	kaye	kaye	PROPN
ijtc-208	22	4	(	(	PUNCT
ijtc-208	22	5	2001	2001	NUM
ijtc-208	22	6	)	)	PUNCT
ijtc-208	22	7	,	,	PUNCT
ijtc-208	22	8	the	the	DET
ijtc-208	22	9	successful	successful	ADJ
ijtc-208	22	10	application	application	NOUN
ijtc-208	22	11	of	of	ADP
ijtc-208	22	12	an	an	DET
ijtc-208	22	13	accounting	accounting	NOUN
ijtc-208	22	14	information	information	NOUN
ijtc-208	22	15	system	system	NOUN
ijtc-208	22	16	is	be	AUX
ijtc-208	22	17	a	a	DET
ijtc-208	22	18	crucial	crucial	ADJ
ijtc-208	22	19	issue	issue	NOUN
ijtc-208	22	20	in	in	ADP
ijtc-208	22	21	the	the	DET
ijtc-208	22	22	company	company	NOUN
ijtc-208	22	23	,	,	PUNCT
ijtc-208	22	24	because	because	SCONJ
ijtc-208	22	25	it	it	PRON
ijtc-208	22	26	is	be	AUX
ijtc-208	22	27	determined	determine	VERB
ijtc-208	22	28	by	by	ADP
ijtc-208	22	29	factors	factor	NOUN
ijtc-208	22	30	of	of	ADP
ijtc-208	22	31	the	the	DET
ijtc-208	22	32	situation	situation	NOUN
ijtc-208	22	33	and	and	CCONJ
ijtc-208	22	34	conditions	condition	NOUN
ijtc-208	22	35	in	in	ADP
ijtc-208	22	36	which	which	PRON
ijtc-208	22	37	the	the	DET
ijtc-208	22	38	accounting	accounting	NOUN
ijtc-208	22	39	information	information	NOUN
ijtc-208	22	40	system	system	NOUN
ijtc-208	22	41	is	be	AUX
ijtc-208	22	42	applied	apply	VERB
ijtc-208	22	43	,	,	PUNCT
ijtc-208	22	44	inter	inter	ADJ
ijtc-208	22	45	alia	alia	NOUN
ijtc-208	22	46	closely	closely	ADV
ijtc-208	22	47	related	relate	VERB
ijtc-208	22	48	to	to	ADP
ijtc-208	22	49	(	(	PUNCT
ijtc-208	22	50	1	1	X
ijtc-208	22	51	)	)	PUNCT
ijtc-208	22	52	factors	factor	NOUN
ijtc-208	22	53	of	of	ADP
ijtc-208	22	54	the	the	DET
ijtc-208	22	55	company	company	NOUN
ijtc-208	22	56	's	's	PART
ijtc-208	22	57	environment	environment	NOUN
ijtc-208	22	58	;	;	PUNCT
ijtc-208	22	59	(	(	PUNCT
ijtc-208	22	60	2	2	X
ijtc-208	22	61	)	)	PUNCT
ijtc-208	22	62	the	the	DET
ijtc-208	22	63	contents	content	NOUN
ijtc-208	22	64	of	of	ADP
ijtc-208	22	65	the	the	DET
ijtc-208	22	66	accounting	accounting	NOUN
ijtc-208	22	67	information	information	NOUN
ijtc-208	22	68	system	system	NOUN
ijtc-208	22	69	used	use	VERB
ijtc-208	22	70	,	,	PUNCT
ijtc-208	22	71	such	such	ADJ
ijtc-208	22	72	as	as	ADP
ijtc-208	22	73	tasks	task	NOUN
ijtc-208	22	74	,	,	PUNCT
ijtc-208	22	75	structure	structure	NOUN
ijtc-208	22	76	,	,	PUNCT
ijtc-208	22	77	technology	technology	NOUN
ijtc-208	22	78	,	,	PUNCT
ijtc-208	22	79	and	and	CCONJ
ijtc-208	22	80	people	people	NOUN
ijtc-208	22	81	;	;	PUNCT
ijtc-208	22	82	and	and	CCONJ
ijtc-208	22	83	(	(	PUNCT
ijtc-208	22	84	3	3	X
ijtc-208	22	85	)	)	PUNCT
ijtc-208	22	86	the	the	DET
ijtc-208	22	87	process	process	NOUN
ijtc-208	22	88	of	of	ADP
ijtc-208	22	89	applying	apply	VERB
ijtc-208	22	90	accounting	accounting	NOUN
ijtc-208	22	91	information	information	NOUN
ijtc-208	22	92	systems	system	NOUN
ijtc-208	22	93	(	(	PUNCT
ijtc-208	22	94	hertati	hertati	PROPN
ijtc-208	22	95	,	,	PUNCT
ijtc-208	22	96	et	et	PROPN
ijtc-208	22	97	,	,	PUNCT
ijtc-208	22	98	al	al	PROPN
ijtc-208	22	99	,	,	PUNCT
ijtc-208	22	100	2019	2019	NUM
ijtc-208	22	101	)	)	PUNCT
ijtc-208	22	102	.	.	PUNCT
ijtc-208	23	1	theoretically	theoretically	ADV
ijtc-208	23	2	,	,	PUNCT
ijtc-208	23	3	the	the	DET
ijtc-208	23	4	application	application	NOUN
ijtc-208	23	5	of	of	ADP
ijtc-208	23	6	accounting	accounting	NOUN
ijtc-208	23	7	information	information	NOUN
ijtc-208	23	8	systems	system	NOUN
ijtc-208	23	9	is	be	AUX
ijtc-208	23	10	influenced	influence	VERB
ijtc-208	23	11	by	by	ADP
ijtc-208	23	12	the	the	DET
ijtc-208	23	13	success	success	NOUN
ijtc-208	23	14	of	of	ADP
ijtc-208	23	15	individual	individual	ADJ
ijtc-208	23	16	factors	factor	NOUN
ijtc-208	23	17	and	and	CCONJ
ijtc-208	23	18	systems	system	NOUN
ijtc-208	23	19	(	(	PUNCT
ijtc-208	23	20	hardware	hardware	NOUN
ijtc-208	23	21	,	,	PUNCT
ijtc-208	23	22	software	software	NOUN
ijtc-208	23	23	,	,	PUNCT
ijtc-208	23	24	networks	network	NOUN
ijtc-208	23	25	,	,	PUNCT
ijtc-208	23	26	procedures	procedure	NOUN
ijtc-208	23	27	,	,	PUNCT
ijtc-208	23	28	tasks	task	NOUN
ijtc-208	23	29	,	,	PUNCT
ijtc-208	23	30	etc	etc	X
ijtc-208	23	31	.	.	X
ijtc-208	23	32	)	)	PUNCT
ijtc-208	23	33	.	.	PUNCT
ijtc-208	24	1	individual	individual	ADJ
ijtc-208	24	2	factors	factor	NOUN
ijtc-208	24	3	are	be	AUX
ijtc-208	24	4	related	relate	VERB
ijtc-208	24	5	to	to	ADP
ijtc-208	24	6	humans	human	NOUN
ijtc-208	24	7	who	who	PRON
ijtc-208	24	8	use	use	VERB
ijtc-208	24	9	accounting	accounting	NOUN
ijtc-208	24	10	information	information	NOUN
ijtc-208	24	11	systems	system	NOUN
ijtc-208	24	12	which	which	PRON
ijtc-208	24	13	contained	contain	VERB
ijtc-208	24	14	human	human	ADJ
ijtc-208	24	15	aspects	aspect	NOUN
ijtc-208	24	16	that	that	PRON
ijtc-208	24	17	have	have	VERB
ijtc-208	24	18	desires	desire	NOUN
ijtc-208	24	19	,	,	PUNCT
ijtc-208	24	20	wishes	wish	NOUN
ijtc-208	24	21	,	,	PUNCT
ijtc-208	24	22	motivations	motivation	NOUN
ijtc-208	24	23	,	,	PUNCT
ijtc-208	24	24	likes	like	NOUN
ijtc-208	24	25	and	and	CCONJ
ijtc-208	24	26	dislikes	dislike	NOUN
ijtc-208	24	27	,	,	PUNCT
ijtc-208	24	28	satisfied	satisfied	ADJ
ijtc-208	24	29	and	and	CCONJ
ijtc-208	24	30	dissatisfied	dissatisfied	ADJ
ijtc-208	24	31	,	,	PUNCT
ijtc-208	24	32	which	which	PRON
ijtc-208	24	33	in	in	ADP
ijtc-208	24	34	practice	practice	NOUN
ijtc-208	24	35	affect	affect	VERB
ijtc-208	24	36	behavior	behavior	NOUN
ijtc-208	24	37	in	in	ADP
ijtc-208	24	38	the	the	DET
ijtc-208	24	39	use	use	NOUN
ijtc-208	24	40	of	of	ADP
ijtc-208	24	41	accounting	accounting	NOUN
ijtc-208	24	42	information	information	NOUN
ijtc-208	24	43	systems	system	NOUN
ijtc-208	24	44	.	.	PUNCT
ijtc-208	25	1	according	accord	VERB
ijtc-208	25	2	to	to	ADP
ijtc-208	25	3	igrabia	igrabia	PROPN
ijtc-208	25	4	(	(	PUNCT
ijtc-208	25	5	1984	1984	NUM
ijtc-208	25	6	)	)	PUNCT
ijtc-208	25	7	and	and	CCONJ
ijtc-208	25	8	thompson	thompson	PROPN
ijtc-208	25	9	et.al	et.al	PROPN
ijtc-208	25	10	.	.	PUNCT
ijtc-208	26	1	(	(	PUNCT
ijtc-208	26	2	1990	1990	NUM
ijtc-208	26	3	)	)	PUNCT
ijtc-208	26	4	,	,	PUNCT
ijtc-208	27	1	that	that	SCONJ
ijtc-208	27	2	the	the	DET
ijtc-208	27	3	problems	problem	NOUN
ijtc-208	27	4	that	that	PRON
ijtc-208	27	5	arise	arise	VERB
ijtc-208	27	6	in	in	ADP
ijtc-208	27	7	the	the	DET
ijtc-208	27	8	use	use	NOUN
ijtc-208	27	9	of	of	ADP
ijtc-208	27	10	computer	computer	NOUN
ijtc-208	27	11	-	-	PUNCT
ijtc-208	27	12	based	base	VERB
ijtc-208	27	13	accounting	accounting	NOUN
ijtc-208	27	14	information	information	NOUN
ijtc-208	27	15	systems	system	NOUN
ijtc-208	27	16	are	be	AUX
ijtc-208	27	17	related	relate	VERB
ijtc-208	27	18	to	to	ADP
ijtc-208	27	19	economic	economic	ADJ
ijtc-208	27	20	problems	problem	NOUN
ijtc-208	27	21	,	,	PUNCT
ijtc-208	27	22	technology	technology	NOUN
ijtc-208	27	23	,	,	PUNCT
ijtc-208	27	24	system	system	NOUN
ijtc-208	27	25	concepts	concept	NOUN
ijtc-208	27	26	,	,	PUNCT
ijtc-208	27	27	and	and	CCONJ
ijtc-208	27	28	aspects	aspect	NOUN
ijtc-208	27	29	of	of	ADP
ijtc-208	27	30	individual	individual	ADJ
ijtc-208	27	31	behavior	behavior	NOUN
ijtc-208	27	32	.	.	PUNCT
ijtc-208	28	1	from	from	ADP
ijtc-208	28	2	these	these	DET
ijtc-208	28	3	factors	factor	NOUN
ijtc-208	28	4	,	,	PUNCT
ijtc-208	28	5	problems	problem	NOUN
ijtc-208	28	6	related	relate	VERB
ijtc-208	28	7	to	to	ADP
ijtc-208	28	8	aspects	aspect	NOUN
ijtc-208	28	9	of	of	ADP
ijtc-208	28	10	individual	individual	ADJ
ijtc-208	28	11	behavior	behavior	NOUN
ijtc-208	28	12	using	use	VERB
ijtc-208	28	13	accounting	accounting	NOUN
ijtc-208	28	14	information	information	NOUN
ijtc-208	28	15	systems	system	NOUN
ijtc-208	28	16	are	be	AUX
ijtc-208	28	17	the	the	DET
ijtc-208	28	18	dominant	dominant	ADJ
ijtc-208	28	19	problems	problem	NOUN
ijtc-208	28	20	that	that	PRON
ijtc-208	28	21	occur	occur	VERB
ijtc-208	28	22	,	,	PUNCT
ijtc-208	28	23	this	this	PRON
ijtc-208	28	24	is	be	AUX
ijtc-208	28	25	because	because	SCONJ
ijtc-208	28	26	accounting	account	VERB
ijtc-208	28	27	information	information	NOUN
ijtc-208	28	28	systems	system	NOUN
ijtc-208	28	29	in	in	ADP
ijtc-208	28	30	practice	practice	NOUN
ijtc-208	28	31	require	require	NOUN
ijtc-208	28	32	accuracy	accuracy	NOUN
ijtc-208	28	33	,	,	PUNCT
ijtc-208	28	34	perseverance	perseverance	NOUN
ijtc-208	28	35	,	,	PUNCT
ijtc-208	28	36	even	even	ADV
ijtc-208	28	37	patience	patience	NOUN
ijtc-208	28	38	in	in	ADP
ijtc-208	28	39	carrying	carry	VERB
ijtc-208	28	40	out	out	ADP
ijtc-208	28	41	the	the	DET
ijtc-208	28	42	clerical	clerical	ADJ
ijtc-208	28	43	process	process	NOUN
ijtc-208	28	44	from	from	ADP
ijtc-208	28	45	the	the	DET
ijtc-208	28	46	beginning	beginning	NOUN
ijtc-208	28	47	of	of	ADP
ijtc-208	28	48	the	the	DET
ijtc-208	28	49	transaction	transaction	NOUN
ijtc-208	28	50	until	until	SCONJ
ijtc-208	28	51	the	the	DET
ijtc-208	28	52	report	report	NOUN
ijtc-208	28	53	is	be	AUX
ijtc-208	28	54	produced	produce	VERB
ijtc-208	28	55	.	.	PUNCT
ijtc-208	29	1	finance	finance	NOUN
ijtc-208	29	2	.	.	PUNCT
ijtc-208	30	1	the	the	DET
ijtc-208	30	2	complexity	complexity	NOUN
ijtc-208	30	3	of	of	ADP
ijtc-208	30	4	the	the	DET
ijtc-208	30	5	process	process	NOUN
ijtc-208	30	6	and	and	CCONJ
ijtc-208	30	7	characteristics	characteristic	NOUN
ijtc-208	30	8	of	of	ADP
ijtc-208	30	9	the	the	DET
ijtc-208	30	10	accounting	accounting	NOUN
ijtc-208	30	11	information	information	NOUN
ijtc-208	30	12	system	system	NOUN
ijtc-208	30	13	that	that	PRON
ijtc-208	30	14	must	must	AUX
ijtc-208	30	15	obey	obey	VERB
ijtc-208	30	16	the	the	DET
ijtc-208	30	17	procedures	procedure	NOUN
ijtc-208	30	18	for	for	ADP
ijtc-208	30	19	carrying	carry	VERB
ijtc-208	30	20	out	out	ADP
ijtc-208	30	21	accounting	accounting	NOUN
ijtc-208	30	22	information	information	NOUN
ijtc-208	30	23	systems	system	NOUN
ijtc-208	30	24	requires	require	VERB
ijtc-208	30	25	that	that	SCONJ
ijtc-208	30	26	individuals	individual	NOUN
ijtc-208	30	27	implementing	implement	VERB
ijtc-208	30	28	accounting	accounting	NOUN
ijtc-208	30	29	information	information	NOUN
ijtc-208	30	30	systems	system	NOUN
ijtc-208	30	31	have	have	VERB
ijtc-208	30	32	a	a	DET
ijtc-208	30	33	strong	strong	ADJ
ijtc-208	30	34	working	working	NOUN
ijtc-208	30	35	power	power	NOUN
ijtc-208	30	36	within	within	ADP
ijtc-208	30	37	themselves	themselves	PRON
ijtc-208	30	38	so	so	SCONJ
ijtc-208	30	39	that	that	SCONJ
ijtc-208	30	40	they	they	PRON
ijtc-208	30	41	can	can	AUX
ijtc-208	30	42	sustainably	sustainably	ADV
ijtc-208	30	43	run	run	VERB
ijtc-208	30	44	the	the	DET
ijtc-208	30	45	accounting	accounting	NOUN
ijtc-208	30	46	information	information	NOUN
ijtc-208	30	47	system	system	NOUN
ijtc-208	30	48	process	process	NOUN
ijtc-208	30	49	(	(	PUNCT
ijtc-208	30	50	hertati	hertati	NOUN
ijtc-208	30	51	,	,	PUNCT
ijtc-208	30	52	&	&	CCONJ
ijtc-208	30	53	safkaour	safkaour	PROPN
ijtc-208	30	54	,	,	PUNCT
ijtc-208	30	55	2020	2020	NUM
ijtc-208	30	56	)	)	PUNCT
ijtc-208	30	57	.	.	PUNCT
ijtc-208	31	1	this	this	DET
ijtc-208	31	2	strong	strong	ADJ
ijtc-208	31	3	working	working	NOUN
ijtc-208	31	4	power	power	NOUN
ijtc-208	31	5	is	be	AUX
ijtc-208	31	6	reflected	reflect	VERB
ijtc-208	31	7	in	in	ADP
ijtc-208	31	8	one	one	NUM
ijtc-208	31	9	of	of	ADP
ijtc-208	31	10	an	an	DET
ijtc-208	31	11	employee	employee	NOUN
ijtc-208	31	12	's	's	PART
ijtc-208	31	13	organizational	organizational	ADJ
ijtc-208	31	14	commitment	commitment	NOUN
ijtc-208	31	15	to	to	ADP
ijtc-208	31	16	the	the	DET
ijtc-208	31	17	company	company	NOUN
ijtc-208	31	18	.	.	PUNCT
ijtc-208	32	1	according	accord	VERB
ijtc-208	32	2	to	to	ADP
ijtc-208	32	3	hertati	hertati	NOUN
ijtc-208	32	4	(	(	PUNCT
ijtc-208	32	5	2015	2015	NUM
ijtc-208	32	6	)	)	PUNCT
ijtc-208	32	7	,	,	PUNCT
ijtc-208	32	8	human	human	ADJ
ijtc-208	32	9	resources	resource	NOUN
ijtc-208	32	10	in	in	ADP
ijtc-208	32	11	an	an	DET
ijtc-208	32	12	organization	organization	NOUN
ijtc-208	32	13	are	be	AUX
ijtc-208	32	14	the	the	DET
ijtc-208	32	15	psychological	psychological	ADJ
ijtc-208	32	16	ties	tie	NOUN
ijtc-208	32	17	of	of	ADP
ijtc-208	32	18	an	an	DET
ijtc-208	32	19	employee	employee	NOUN
ijtc-208	32	20	to	to	ADP
ijtc-208	32	21	the	the	DET
ijtc-208	32	22	company	company	NOUN
ijtc-208	32	23	that	that	PRON
ijtc-208	32	24	encourages	encourage	VERB
ijtc-208	32	25	the	the	DET
ijtc-208	32	26	employee	employee	NOUN
ijtc-208	32	27	to	to	PART
ijtc-208	32	28	work	work	VERB
ijtc-208	32	29	hard	hard	ADV
ijtc-208	32	30	to	to	PART
ijtc-208	32	31	achieve	achieve	VERB
ijtc-208	32	32	the	the	DET
ijtc-208	32	33	company	company	NOUN
ijtc-208	32	34	's	's	PART
ijtc-208	32	35	goals	goal	NOUN
ijtc-208	32	36	.	.	PUNCT
ijtc-208	33	1	mowday	mowday	NOUN
ijtc-208	33	2	,	,	PUNCT
ijtc-208	33	3	et.al	et.al	PROPN
ijtc-208	33	4	.	.	PUNCT
ijtc-208	34	1	(	(	PUNCT
ijtc-208	34	2	1982	1982	NUM
ijtc-208	34	3	)	)	PUNCT
ijtc-208	34	4	gives	give	VERB
ijtc-208	34	5	a	a	DET
ijtc-208	34	6	more	more	ADV
ijtc-208	34	7	original	original	ADJ
ijtc-208	34	8	meaning	meaning	NOUN
ijtc-208	34	9	to	to	ADP
ijtc-208	34	10	organizational	organizational	ADJ
ijtc-208	34	11	commitment	commitment	NOUN
ijtc-208	34	12	,	,	PUNCT
ijtc-208	34	13	that	that	SCONJ
ijtc-208	34	14	organizational	organizational	ADJ
ijtc-208	34	15	commitment	commitment	NOUN
ijtc-208	34	16	has	have	AUX
ijtc-208	34	17	three	three	NUM
ijtc-208	34	18	main	main	ADJ
ijtc-208	34	19	components	component	NOUN
ijtc-208	34	20	:	:	PUNCT
ijtc-208	34	21	(	(	PUNCT
ijtc-208	34	22	1	1	X
ijtc-208	34	23	)	)	PUNCT
ijtc-208	34	24	the	the	DET
ijtc-208	34	25	role	role	NOUN
ijtc-208	34	26	of	of	ADP
ijtc-208	34	27	accounting	account	VERB
ijtc-208	34	28	information	information	NOUN
ijtc-208	34	29	system	system	NOUN
ijtc-208	34	30	afflication	afflication	NOUN
ijtc-208	34	31	in	in	ADP
ijtc-208	34	32	reliability	reliability	NOUN
ijtc-208	34	33	financial	financial	ADJ
ijtc-208	34	34	reporting	reporting	NOUN
ijtc-208	34	35	hertati	hertati	NOUN
ijtc-208	34	36	,	,	PUNCT
ijtc-208	34	37	et	et	PROPN
ijtc-208	34	38	.	.	PUNCT
ijtc-208	35	1	al	al	PROPN
ijtc-208	35	2	99	99	NUM
ijtc-208	36	1	|	|	ADV
ijtc-208	36	2	ilomata	ilomata	PROPN
ijtc-208	36	3	international	international	ADJ
ijtc-208	36	4	journal	journal	NOUN
ijtc-208	36	5	of	of	ADP
ijtc-208	36	6	tax	tax	PROPN
ijtc-208	36	7	&	&	CCONJ
ijtc-208	36	8	accounting	accounting	PROPN
ijtc-208	36	9	volume	volume	NOUN
ijtc-208	36	10	2	2	NUM
ijtc-208	36	11	issue	issue	NOUN
ijtc-208	36	12	1	1	NUM
ijtc-208	36	13	,	,	PUNCT
ijtc-208	36	14	january	january	NOUN
ijtc-208	36	15	2021	2021	NUM
ijtc-208	36	16	acceptance	acceptance	NOUN
ijtc-208	36	17	of	of	ADP
ijtc-208	36	18	the	the	DET
ijtc-208	36	19	company	company	NOUN
ijtc-208	36	20	's	's	PART
ijtc-208	36	21	values	value	NOUN
ijtc-208	36	22	and	and	CCONJ
ijtc-208	36	23	goals	goal	NOUN
ijtc-208	36	24	;	;	PUNCT
ijtc-208	36	25	(	(	PUNCT
ijtc-208	36	26	2	2	X
ijtc-208	36	27	)	)	PUNCT
ijtc-208	36	28	putting	put	VERB
ijtc-208	36	29	the	the	DET
ijtc-208	36	30	company	company	NOUN
ijtc-208	36	31	's	's	PART
ijtc-208	36	32	interests	interest	NOUN
ijtc-208	36	33	first	first	ADV
ijtc-208	36	34	;	;	PUNCT
ijtc-208	36	35	and	and	CCONJ
ijtc-208	36	36	(	(	PUNCT
ijtc-208	36	37	3	3	X
ijtc-208	36	38	)	)	PUNCT
ijtc-208	36	39	the	the	DET
ijtc-208	36	40	desire	desire	NOUN
ijtc-208	36	41	to	to	PART
ijtc-208	36	42	remain	remain	VERB
ijtc-208	36	43	an	an	DET
ijtc-208	36	44	employee	employee	NOUN
ijtc-208	36	45	of	of	ADP
ijtc-208	36	46	a	a	DET
ijtc-208	36	47	company(hertati	company(hertati	PROPN
ijtc-208	36	48	,	,	PUNCT
ijtc-208	36	49	&	&	CCONJ
ijtc-208	36	50	safkaour	safkaour	PROPN
ijtc-208	36	51	,	,	PUNCT
ijtc-208	36	52	2019	2019	NUM
ijtc-208	36	53	)	)	PUNCT
ijtc-208	36	54	.	.	PUNCT
ijtc-208	37	1	then	then	ADV
ijtc-208	37	2	hertati	hertati	NOUN
ijtc-208	37	3	(	(	PUNCT
ijtc-208	37	4	2015	2015	NUM
ijtc-208	37	5	)	)	PUNCT
ijtc-208	37	6	explains	explain	VERB
ijtc-208	37	7	that	that	SCONJ
ijtc-208	37	8	human	human	ADJ
ijtc-208	37	9	resources	resource	NOUN
ijtc-208	37	10	are	be	AUX
ijtc-208	37	11	conceptually	conceptually	ADV
ijtc-208	37	12	a	a	DET
ijtc-208	37	13	pattern	pattern	NOUN
ijtc-208	37	14	of	of	ADP
ijtc-208	37	15	behavior	behavior	NOUN
ijtc-208	37	16	,	,	PUNCT
ijtc-208	37	17	intensity	intensity	NOUN
ijtc-208	37	18	,	,	PUNCT
ijtc-208	37	19	motivation	motivation	NOUN
ijtc-208	37	20	,	,	PUNCT
ijtc-208	37	21	in	in	ADP
ijtc-208	37	22	designing	design	VERB
ijtc-208	37	23	accounting	accounting	NOUN
ijtc-208	37	24	information	information	NOUN
ijtc-208	37	25	systems	system	NOUN
ijtc-208	37	26	.	.	PUNCT
ijtc-208	38	1	then	then	ADV
ijtc-208	38	2	sounders	sounder	NOUN
ijtc-208	38	3	and	and	CCONJ
ijtc-208	38	4	jones	jones	PROPN
ijtc-208	38	5	(	(	PUNCT
ijtc-208	38	6	1992	1992	NUM
ijtc-208	38	7	)	)	PUNCT
ijtc-208	38	8	,	,	PUNCT
ijtc-208	38	9	said	say	VERB
ijtc-208	38	10	that	that	SCONJ
ijtc-208	38	11	the	the	DET
ijtc-208	38	12	successful	successful	ADJ
ijtc-208	38	13	application	application	NOUN
ijtc-208	38	14	of	of	ADP
ijtc-208	38	15	accounting	accounting	NOUN
ijtc-208	38	16	information	information	NOUN
ijtc-208	38	17	systems	system	NOUN
ijtc-208	38	18	in	in	ADP
ijtc-208	38	19	addition	addition	NOUN
ijtc-208	38	20	to	to	ADP
ijtc-208	38	21	other	other	ADJ
ijtc-208	38	22	factors	factor	NOUN
ijtc-208	38	23	such	such	ADJ
ijtc-208	38	24	as	as	ADP
ijtc-208	38	25	integration	integration	NOUN
ijtc-208	38	26	of	of	ADP
ijtc-208	38	27	accounting	accounting	NOUN
ijtc-208	38	28	information	information	NOUN
ijtc-208	38	29	systems	system	NOUN
ijtc-208	38	30	with	with	ADP
ijtc-208	38	31	corporate	corporate	ADJ
ijtc-208	38	32	planning	planning	NOUN
ijtc-208	38	33	,	,	PUNCT
ijtc-208	38	34	the	the	DET
ijtc-208	38	35	quality	quality	NOUN
ijtc-208	38	36	of	of	ADP
ijtc-208	38	37	accounting	accounting	NOUN
ijtc-208	38	38	information	information	NOUN
ijtc-208	38	39	system	system	NOUN
ijtc-208	38	40	outputs	output	NOUN
ijtc-208	38	41	,	,	PUNCT
ijtc-208	38	42	the	the	DET
ijtc-208	38	43	efficiency	efficiency	NOUN
ijtc-208	38	44	of	of	ADP
ijtc-208	38	45	accounting	accounting	NOUN
ijtc-208	38	46	information	information	NOUN
ijtc-208	38	47	system	system	NOUN
ijtc-208	38	48	operations	operation	NOUN
ijtc-208	38	49	,	,	PUNCT
ijtc-208	38	50	user	user	NOUN
ijtc-208	38	51	/	/	SYM
ijtc-208	38	52	management	management	NOUN
ijtc-208	38	53	attitudes	attitude	NOUN
ijtc-208	38	54	,	,	PUNCT
ijtc-208	38	55	the	the	DET
ijtc-208	38	56	competence	competence	NOUN
ijtc-208	38	57	of	of	ADP
ijtc-208	38	58	sia	sia	PROPN
ijtc-208	38	59	implementing	implement	VERB
ijtc-208	38	60	staff	staff	NOUN
ijtc-208	38	61	,	,	PUNCT
ijtc-208	38	62	and	and	CCONJ
ijtc-208	38	63	others	other	NOUN
ijtc-208	38	64	.	.	PUNCT
ijtc-208	39	1	then	then	ADV
ijtc-208	39	2	hertati	hertati	NOUN
ijtc-208	39	3	(	(	PUNCT
ijtc-208	39	4	2015	2015	NUM
ijtc-208	39	5	)	)	PUNCT
ijtc-208	39	6	also	also	ADV
ijtc-208	39	7	explained	explain	VERB
ijtc-208	39	8	that	that	SCONJ
ijtc-208	39	9	a	a	DET
ijtc-208	39	10	good	good	ADJ
ijtc-208	39	11	information	information	NOUN
ijtc-208	39	12	system	system	NOUN
ijtc-208	39	13	is	be	AUX
ijtc-208	39	14	the	the	DET
ijtc-208	39	15	main	main	ADJ
ijtc-208	39	16	determining	determine	VERB
ijtc-208	39	17	factor	factor	NOUN
ijtc-208	39	18	for	for	ADP
ijtc-208	39	19	the	the	DET
ijtc-208	39	20	successful	successful	ADJ
ijtc-208	39	21	implementation	implementation	NOUN
ijtc-208	39	22	of	of	ADP
ijtc-208	39	23	an	an	DET
ijtc-208	39	24	accounting	accounting	NOUN
ijtc-208	39	25	information	information	NOUN
ijtc-208	39	26	system	system	NOUN
ijtc-208	39	27	in	in	ADP
ijtc-208	39	28	addition	addition	NOUN
ijtc-208	39	29	to	to	ADP
ijtc-208	39	30	other	other	ADJ
ijtc-208	39	31	factors	factor	NOUN
ijtc-208	39	32	,	,	PUNCT
ijtc-208	39	33	such	such	ADJ
ijtc-208	39	34	as	as	ADP
ijtc-208	39	35	the	the	DET
ijtc-208	39	36	personal	personal	ADJ
ijtc-208	39	37	capabilities	capability	NOUN
ijtc-208	39	38	of	of	ADP
ijtc-208	39	39	the	the	DET
ijtc-208	39	40	accounting	accounting	NOUN
ijtc-208	39	41	information	information	NOUN
ijtc-208	39	42	system	system	NOUN
ijtc-208	39	43	in	in	ADP
ijtc-208	39	44	engineering	engineering	NOUN
ijtc-208	39	45	,	,	PUNCT
ijtc-208	39	46	user	user	NOUN
ijtc-208	39	47	involvement	involvement	NOUN
ijtc-208	39	48	,	,	PUNCT
ijtc-208	39	49	user	user	NOUN
ijtc-208	39	50	training	training	NOUN
ijtc-208	39	51	,	,	PUNCT
ijtc-208	39	52	and	and	CCONJ
ijtc-208	39	53	education	education	NOUN
ijtc-208	39	54	,	,	PUNCT
ijtc-208	39	55	steering	steering	NOUN
ijtc-208	39	56	committee	committee	NOUN
ijtc-208	39	57	,	,	PUNCT
ijtc-208	39	58	department	department	NOUN
ijtc-208	39	59	location	location	NOUN
ijtc-208	39	60	accounting	accounting	NOUN
ijtc-208	39	61	information	information	NOUN
ijtc-208	39	62	systems	system	NOUN
ijtc-208	39	63	,	,	PUNCT
ijtc-208	39	64	formalizing	formalize	VERB
ijtc-208	39	65	the	the	DET
ijtc-208	39	66	development	development	NOUN
ijtc-208	39	67	of	of	ADP
ijtc-208	39	68	accounting	accounting	NOUN
ijtc-208	39	69	information	information	NOUN
ijtc-208	39	70	systems	system	NOUN
ijtc-208	39	71	,	,	PUNCT
ijtc-208	39	72	and	and	CCONJ
ijtc-208	39	73	organizational	organizational	ADJ
ijtc-208	39	74	size(hertati	size(hertati	PROPN
ijtc-208	39	75	,	,	PUNCT
ijtc-208	39	76	et	et	PROPN
ijtc-208	39	77	,	,	PUNCT
ijtc-208	39	78	al	al	PROPN
ijtc-208	39	79	,	,	PUNCT
ijtc-208	39	80	2020	2020	NUM
ijtc-208	39	81	)	)	PUNCT
ijtc-208	39	82	.	.	PUNCT
ijtc-208	40	1	according	accord	VERB
ijtc-208	40	2	to	to	ADP
ijtc-208	40	3	doll	doll	PROPN
ijtc-208	40	4	(	(	PUNCT
ijtc-208	40	5	1995	1995	NUM
ijtc-208	40	6	)	)	PUNCT
ijtc-208	40	7	,	,	PUNCT
ijtc-208	40	8	stating	state	VERB
ijtc-208	40	9	that	that	SCONJ
ijtc-208	40	10	skilled	skilled	ADJ
ijtc-208	40	11	and	and	CCONJ
ijtc-208	40	12	experienced	experienced	ADJ
ijtc-208	40	13	human	human	ADJ
ijtc-208	40	14	resources	resource	NOUN
ijtc-208	40	15	can	can	AUX
ijtc-208	40	16	influence	influence	VERB
ijtc-208	40	17	the	the	DET
ijtc-208	40	18	successful	successful	ADJ
ijtc-208	40	19	implementation	implementation	NOUN
ijtc-208	40	20	of	of	ADP
ijtc-208	40	21	accounting	accounting	NOUN
ijtc-208	40	22	information	information	NOUN
ijtc-208	40	23	systems	system	NOUN
ijtc-208	40	24	through	through	ADP
ijtc-208	40	25	three	three	NUM
ijtc-208	40	26	ways	way	NOUN
ijtc-208	40	27	:	:	PUNCT
ijtc-208	40	28	(	(	PUNCT
ijtc-208	40	29	1	1	X
ijtc-208	40	30	)	)	PUNCT
ijtc-208	40	31	management	management	NOUN
ijtc-208	40	32	support	support	NOUN
ijtc-208	40	33	that	that	PRON
ijtc-208	40	34	can	can	AUX
ijtc-208	40	35	ensure	ensure	VERB
ijtc-208	40	36	the	the	DET
ijtc-208	40	37	availability	availability	NOUN
ijtc-208	40	38	of	of	ADP
ijtc-208	40	39	adequate	adequate	ADJ
ijtc-208	40	40	funding	funding	NOUN
ijtc-208	40	41	to	to	PART
ijtc-208	40	42	run	run	VERB
ijtc-208	40	43	an	an	DET
ijtc-208	40	44	accounting	accounting	NOUN
ijtc-208	40	45	information	information	NOUN
ijtc-208	40	46	system	system	NOUN
ijtc-208	40	47	;	;	PUNCT
ijtc-208	40	48	(	(	PUNCT
ijtc-208	40	49	2	2	X
ijtc-208	40	50	)	)	PUNCT
ijtc-208	40	51	through	through	ADP
ijtc-208	40	52	setting	set	VERB
ijtc-208	40	53	company	company	NOUN
ijtc-208	40	54	goals	goal	NOUN
ijtc-208	40	55	and	and	CCONJ
ijtc-208	40	56	policies	policy	NOUN
ijtc-208	40	57	that	that	PRON
ijtc-208	40	58	support	support	VERB
ijtc-208	40	59	the	the	DET
ijtc-208	40	60	running	running	NOUN
ijtc-208	40	61	of	of	ADP
ijtc-208	40	62	the	the	DET
ijtc-208	40	63	accounting	accounting	NOUN
ijtc-208	40	64	information	information	NOUN
ijtc-208	40	65	system	system	NOUN
ijtc-208	40	66	;	;	PUNCT
ijtc-208	40	67	and	and	CCONJ
ijtc-208	40	68	(	(	PUNCT
ijtc-208	40	69	3	3	X
ijtc-208	40	70	)	)	PUNCT
ijtc-208	40	71	giving	give	VERB
ijtc-208	40	72	priority	priority	NOUN
ijtc-208	40	73	scale	scale	NOUN
ijtc-208	40	74	for	for	ADP
ijtc-208	40	75	developing	develop	VERB
ijtc-208	40	76	accounting	accounting	NOUN
ijtc-208	40	77	information	information	NOUN
ijtc-208	40	78	systems	system	NOUN
ijtc-208	40	79	.	.	PUNCT
ijtc-208	41	1	according	accord	VERB
ijtc-208	41	2	to	to	ADP
ijtc-208	41	3	cerullo	cerullo	PROPN
ijtc-208	41	4	(	(	PUNCT
ijtc-208	41	5	1997	1997	NUM
ijtc-208	41	6	)	)	PUNCT
ijtc-208	41	7	,	,	PUNCT
ijtc-208	41	8	organizational	organizational	ADJ
ijtc-208	41	9	commitment	commitment	NOUN
ijtc-208	41	10	influences	influence	VERB
ijtc-208	41	11	the	the	DET
ijtc-208	41	12	successful	successful	ADJ
ijtc-208	41	13	application	application	NOUN
ijtc-208	41	14	of	of	ADP
ijtc-208	41	15	accounting	accounting	NOUN
ijtc-208	41	16	information	information	NOUN
ijtc-208	41	17	systems	system	NOUN
ijtc-208	41	18	,	,	PUNCT
ijtc-208	41	19	among	among	ADP
ijtc-208	41	20	others	other	NOUN
ijtc-208	41	21	through	through	ADP
ijtc-208	41	22	(	(	PUNCT
ijtc-208	41	23	1	1	X
ijtc-208	41	24	)	)	PUNCT
ijtc-208	41	25	establishing	establish	VERB
ijtc-208	41	26	objectives	objective	NOUN
ijtc-208	41	27	and	and	CCONJ
ijtc-208	41	28	objective	objective	ADJ
ijtc-208	41	29	assessments	assessment	NOUN
ijtc-208	41	30	of	of	ADP
ijtc-208	41	31	companies	company	NOUN
ijtc-208	41	32	in	in	ADP
ijtc-208	41	33	the	the	DET
ijtc-208	41	34	application	application	NOUN
ijtc-208	41	35	of	of	ADP
ijtc-208	41	36	accounting	accounting	NOUN
ijtc-208	41	37	information	information	NOUN
ijtc-208	41	38	systems	system	NOUN
ijtc-208	41	39	;	;	PUNCT
ijtc-208	41	40	(	(	PUNCT
ijtc-208	41	41	2	2	X
ijtc-208	41	42	)	)	PUNCT
ijtc-208	41	43	objective	objective	ADJ
ijtc-208	41	44	evaluation	evaluation	NOUN
ijtc-208	41	45	of	of	ADP
ijtc-208	41	46	accounting	accounting	NOUN
ijtc-208	41	47	information	information	NOUN
ijtc-208	41	48	system	system	NOUN
ijtc-208	41	49	project	project	NOUN
ijtc-208	41	50	proposals	proposal	NOUN
ijtc-208	41	51	;	;	PUNCT
ijtc-208	41	52	(	(	PUNCT
ijtc-208	41	53	3	3	X
ijtc-208	41	54	)	)	PUNCT
ijtc-208	41	55	defining	define	VERB
ijtc-208	41	56	the	the	DET
ijtc-208	41	57	information	information	NOUN
ijtc-208	41	58	and	and	CCONJ
ijtc-208	41	59	processes	process	NOUN
ijtc-208	41	60	needed	need	VERB
ijtc-208	41	61	;	;	PUNCT
ijtc-208	41	62	and	and	CCONJ
ijtc-208	41	63	(	(	PUNCT
ijtc-208	41	64	4	4	X
ijtc-208	41	65	)	)	PUNCT
ijtc-208	41	66	review	review	NOUN
ijtc-208	41	67	of	of	ADP
ijtc-208	41	68	programs	program	NOUN
ijtc-208	41	69	and	and	CCONJ
ijtc-208	41	70	plans	plan	NOUN
ijtc-208	41	71	for	for	ADP
ijtc-208	41	72	the	the	DET
ijtc-208	41	73	development	development	NOUN
ijtc-208	41	74	of	of	ADP
ijtc-208	41	75	accounting	accounting	NOUN
ijtc-208	41	76	information	information	NOUN
ijtc-208	41	77	systems	system	NOUN
ijtc-208	41	78	.	.	PUNCT
ijtc-208	42	1	then	then	ADV
ijtc-208	42	2	lee	lee	PROPN
ijtc-208	42	3	and	and	CCONJ
ijtc-208	42	4	kim	kim	PROPN
ijtc-208	42	5	(	(	PUNCT
ijtc-208	42	6	1992	1992	NUM
ijtc-208	42	7	)	)	PUNCT
ijtc-208	42	8	said	say	VERB
ijtc-208	42	9	that	that	SCONJ
ijtc-208	42	10	organizational	organizational	ADJ
ijtc-208	42	11	commitment	commitment	NOUN
ijtc-208	42	12	influences	influence	VERB
ijtc-208	42	13	the	the	DET
ijtc-208	42	14	successful	successful	ADJ
ijtc-208	42	15	application	application	NOUN
ijtc-208	42	16	of	of	ADP
ijtc-208	42	17	accounting	accounting	NOUN
ijtc-208	42	18	information	information	NOUN
ijtc-208	42	19	systems	system	NOUN
ijtc-208	42	20	through	through	ADP
ijtc-208	42	21	efforts	effort	NOUN
ijtc-208	42	22	to	to	PART
ijtc-208	42	23	formalize	formalize	VERB
ijtc-208	42	24	the	the	DET
ijtc-208	42	25	development	development	NOUN
ijtc-208	42	26	of	of	ADP
ijtc-208	42	27	accounting	accounting	NOUN
ijtc-208	42	28	information	information	NOUN
ijtc-208	42	29	systems	system	NOUN
ijtc-208	42	30	in	in	ADP
ijtc-208	42	31	companies	company	NOUN
ijtc-208	42	32	.	.	PUNCT
ijtc-208	43	1	with	with	ADP
ijtc-208	43	2	the	the	DET
ijtc-208	43	3	formalization	formalization	NOUN
ijtc-208	43	4	of	of	ADP
ijtc-208	43	5	the	the	DET
ijtc-208	43	6	development	development	NOUN
ijtc-208	43	7	of	of	ADP
ijtc-208	43	8	accounting	accounting	NOUN
ijtc-208	43	9	information	information	NOUN
ijtc-208	43	10	systems	system	NOUN
ijtc-208	43	11	weaknesses	weakness	NOUN
ijtc-208	43	12	in	in	ADP
ijtc-208	43	13	user	user	NOUN
ijtc-208	43	14	experience	experience	NOUN
ijtc-208	43	15	and	and	CCONJ
ijtc-208	43	16	personal	personal	ADJ
ijtc-208	43	17	learning	learning	NOUN
ijtc-208	43	18	can	can	AUX
ijtc-208	43	19	be	be	AUX
ijtc-208	43	20	overcome	overcome	VERB
ijtc-208	43	21	.	.	PUNCT
ijtc-208	44	1	hertati	hertati	NOUN
ijtc-208	44	2	(	(	PUNCT
ijtc-208	44	3	2016	2016	NUM
ijtc-208	44	4	)	)	PUNCT
ijtc-208	44	5	states	state	VERB
ijtc-208	44	6	that	that	SCONJ
ijtc-208	44	7	the	the	DET
ijtc-208	44	8	complex	complex	ADJ
ijtc-208	44	9	accounting	accounting	NOUN
ijtc-208	44	10	information	information	NOUN
ijtc-208	44	11	system	system	NOUN
ijtc-208	44	12	,	,	PUNCT
ijtc-208	44	13	the	the	DET
ijtc-208	44	14	broad	broad	ADJ
ijtc-208	44	15	scope	scope	NOUN
ijtc-208	44	16	of	of	ADP
ijtc-208	44	17	accounting	accounting	NOUN
ijtc-208	44	18	transactions	transaction	NOUN
ijtc-208	44	19	that	that	PRON
ijtc-208	44	20	cover	cover	VERB
ijtc-208	44	21	all	all	DET
ijtc-208	44	22	parts	part	NOUN
ijtc-208	44	23	of	of	ADP
ijtc-208	44	24	the	the	DET
ijtc-208	44	25	company	company	NOUN
ijtc-208	44	26	,	,	PUNCT
ijtc-208	44	27	and	and	CCONJ
ijtc-208	44	28	the	the	DET
ijtc-208	44	29	existence	existence	NOUN
ijtc-208	44	30	of	of	ADP
ijtc-208	44	31	many	many	ADJ
ijtc-208	44	32	procedures	procedure	NOUN
ijtc-208	44	33	in	in	ADP
ijtc-208	44	34	the	the	DET
ijtc-208	44	35	accounting	accounting	NOUN
ijtc-208	44	36	information	information	NOUN
ijtc-208	44	37	system	system	NOUN
ijtc-208	44	38	process	process	NOUN
ijtc-208	44	39	from	from	ADP
ijtc-208	44	40	the	the	DET
ijtc-208	44	41	occurrence	occurrence	NOUN
ijtc-208	44	42	of	of	ADP
ijtc-208	44	43	transactions	transaction	NOUN
ijtc-208	44	44	until	until	ADP
ijtc-208	44	45	the	the	DET
ijtc-208	44	46	production	production	NOUN
ijtc-208	44	47	of	of	ADP
ijtc-208	44	48	financial	financial	ADJ
ijtc-208	44	49	statements	statement	NOUN
ijtc-208	44	50	,	,	PUNCT
ijtc-208	44	51	requires	require	VERB
ijtc-208	44	52	a	a	DET
ijtc-208	44	53	financial	financial	ADJ
ijtc-208	44	54	manager	manager	NOUN
ijtc-208	44	55	has	have	VERB
ijtc-208	44	56	sufficient	sufficient	ADJ
ijtc-208	44	57	capacity	capacity	NOUN
ijtc-208	44	58	to	to	PART
ijtc-208	44	59	conduct	conduct	VERB
ijtc-208	44	60	evaluations	evaluation	NOUN
ijtc-208	44	61	on	on	ADP
ijtc-208	44	62	the	the	DET
ijtc-208	44	63	troubled	troubled	ADJ
ijtc-208	44	64	system	system	NOUN
ijtc-208	44	65	and	and	CCONJ
ijtc-208	44	66	then	then	ADV
ijtc-208	44	67	take	take	VERB
ijtc-208	44	68	sufficient	sufficient	ADJ
ijtc-208	44	69	action	action	NOUN
ijtc-208	44	70	to	to	PART
ijtc-208	44	71	overcome	overcome	VERB
ijtc-208	44	72	the	the	DET
ijtc-208	44	73	problem	problem	NOUN
ijtc-208	44	74	so	so	SCONJ
ijtc-208	44	75	that	that	SCONJ
ijtc-208	44	76	it	it	PRON
ijtc-208	44	77	does	do	AUX
ijtc-208	44	78	not	not	PART
ijtc-208	44	79	affect	affect	VERB
ijtc-208	44	80	the	the	DET
ijtc-208	44	81	overall	overall	ADJ
ijtc-208	44	82	accounting	accounting	NOUN
ijtc-208	44	83	information	information	NOUN
ijtc-208	44	84	system	system	NOUN
ijtc-208	44	85	cycle	cycle	NOUN
ijtc-208	44	86	.	.	PUNCT
ijtc-208	45	1	minor	minor	ADJ
ijtc-208	45	2	mistakes	mistake	NOUN
ijtc-208	45	3	in	in	ADP
ijtc-208	45	4	the	the	DET
ijtc-208	45	5	process	process	NOUN
ijtc-208	45	6	of	of	ADP
ijtc-208	45	7	accounting	accounting	NOUN
ijtc-208	45	8	information	information	NOUN
ijtc-208	45	9	systems	system	NOUN
ijtc-208	45	10	such	such	ADJ
ijtc-208	45	11	as	as	ADP
ijtc-208	45	12	incorrect	incorrect	ADJ
ijtc-208	45	13	journaling	journaling	NOUN
ijtc-208	45	14	of	of	ADP
ijtc-208	45	15	transactions	transaction	NOUN
ijtc-208	45	16	will	will	AUX
ijtc-208	45	17	have	have	VERB
ijtc-208	45	18	an	an	DET
ijtc-208	45	19	impact	impact	NOUN
ijtc-208	45	20	on	on	ADP
ijtc-208	45	21	the	the	DET
ijtc-208	45	22	inaccuracies	inaccuracy	NOUN
ijtc-208	45	23	of	of	ADP
ijtc-208	45	24	financial	financial	ADJ
ijtc-208	45	25	statements	statement	NOUN
ijtc-208	45	26	.	.	PUNCT
ijtc-208	46	1	according	accord	VERB
ijtc-208	46	2	to	to	ADP
ijtc-208	46	3	shaberwal	shaberwal	PROPN
ijtc-208	46	4	et.al	et.al	PROPN
ijtc-208	46	5	.	.	PUNCT
ijtc-208	47	1	(	(	PUNCT
ijtc-208	47	2	2006	2006	NUM
ijtc-208	47	3	)	)	PUNCT
ijtc-208	47	4	,	,	PUNCT
ijtc-208	47	5	the	the	DET
ijtc-208	47	6	complexity	complexity	NOUN
ijtc-208	47	7	of	of	ADP
ijtc-208	47	8	the	the	DET
ijtc-208	47	9	accounting	accounting	NOUN
ijtc-208	47	10	information	information	NOUN
ijtc-208	47	11	system	system	NOUN
ijtc-208	47	12	process	process	NOUN
ijtc-208	47	13	requires	require	VERB
ijtc-208	47	14	the	the	DET
ijtc-208	47	15	experience	experience	NOUN
ijtc-208	47	16	of	of	ADP
ijtc-208	47	17	a	a	DET
ijtc-208	47	18	financial	financial	ADJ
ijtc-208	47	19	manager	manager	NOUN
ijtc-208	47	20	in	in	ADP
ijtc-208	47	21	both	both	PRON
ijtc-208	47	22	of	of	ADP
ijtc-208	47	23	which	which	PRON
ijtc-208	47	24	determine	determine	VERB
ijtc-208	47	25	the	the	DET
ijtc-208	47	26	successful	successful	ADJ
ijtc-208	47	27	application	application	NOUN
ijtc-208	47	28	of	of	ADP
ijtc-208	47	29	accounting	accounting	NOUN
ijtc-208	47	30	information	information	NOUN
ijtc-208	47	31	systems	system	NOUN
ijtc-208	47	32	.	.	PUNCT
ijtc-208	48	1	according	accord	VERB
ijtc-208	48	2	to	to	ADP
ijtc-208	48	3	choe	choe	PROPN
ijtc-208	48	4	(	(	PUNCT
ijtc-208	48	5	1996	1996	NUM
ijtc-208	48	6	)	)	PUNCT
ijtc-208	48	7	,	,	PUNCT
ijtc-208	48	8	training	training	NOUN
ijtc-208	48	9	and	and	CCONJ
ijtc-208	48	10	education	education	NOUN
ijtc-208	48	11	of	of	ADP
ijtc-208	48	12	developers	developer	NOUN
ijtc-208	48	13	,	,	PUNCT
ijtc-208	48	14	managers	manager	NOUN
ijtc-208	48	15	,	,	PUNCT
ijtc-208	48	16	and	and	CCONJ
ijtc-208	48	17	users	user	NOUN
ijtc-208	48	18	of	of	ADP
ijtc-208	48	19	accounting	account	VERB
ijtc-208	48	20	information	information	NOUN
ijtc-208	48	21	systems	system	NOUN
ijtc-208	48	22	(	(	PUNCT
ijtc-208	48	23	training	training	NOUN
ijtc-208	48	24	and	and	CCONJ
ijtc-208	48	25	education	education	NOUN
ijtc-208	48	26	developers	developer	NOUN
ijtc-208	48	27	,	,	PUNCT
ijtc-208	48	28	owners	owner	NOUN
ijtc-208	48	29	,	,	PUNCT
ijtc-208	48	30	and	and	CCONJ
ijtc-208	48	31	users	user	NOUN
ijtc-208	48	32	)	)	PUNCT
ijtc-208	48	33	are	be	AUX
ijtc-208	48	34	critical	critical	ADJ
ijtc-208	48	35	determinants	determinant	NOUN
ijtc-208	48	36	of	of	ADP
ijtc-208	48	37	successful	successful	ADJ
ijtc-208	48	38	application	application	NOUN
ijtc-208	48	39	of	of	ADP
ijtc-208	48	40	accounting	accounting	NOUN
ijtc-208	48	41	information	information	NOUN
ijtc-208	48	42	systems	system	NOUN
ijtc-208	48	43	in	in	ADP
ijtc-208	48	44	companies	company	NOUN
ijtc-208	48	45	,	,	PUNCT
ijtc-208	48	46	due	due	ADP
ijtc-208	48	47	to	to	ADP
ijtc-208	48	48	the	the	DET
ijtc-208	48	49	complexity	complexity	NOUN
ijtc-208	48	50	of	of	ADP
ijtc-208	48	51	sia	sia	PROPN
ijtc-208	48	52	and	and	CCONJ
ijtc-208	48	53	the	the	DET
ijtc-208	48	54	variety	variety	NOUN
ijtc-208	48	55	of	of	ADP
ijtc-208	48	56	financial	financial	ADJ
ijtc-208	48	57	the	the	DET
ijtc-208	48	58	role	role	NOUN
ijtc-208	48	59	of	of	ADP
ijtc-208	48	60	accounting	account	VERB
ijtc-208	48	61	information	information	NOUN
ijtc-208	48	62	system	system	NOUN
ijtc-208	48	63	afflication	afflication	NOUN
ijtc-208	48	64	in	in	ADP
ijtc-208	48	65	reliability	reliability	NOUN
ijtc-208	48	66	financial	financial	ADJ
ijtc-208	48	67	reporting	reporting	NOUN
ijtc-208	48	68	hertati	hertati	NOUN
ijtc-208	48	69	,	,	PUNCT
ijtc-208	48	70	et	et	PROPN
ijtc-208	48	71	.	.	PUNCT
ijtc-208	49	1	al	al	PROPN
ijtc-208	49	2	100	100	NUM
ijtc-208	50	1	|	|	ADV
ijtc-208	50	2	ilomata	ilomata	PROPN
ijtc-208	50	3	international	international	ADJ
ijtc-208	50	4	journal	journal	NOUN
ijtc-208	50	5	of	of	ADP
ijtc-208	50	6	tax	tax	PROPN
ijtc-208	50	7	&	&	CCONJ
ijtc-208	50	8	accounting	accounting	PROPN
ijtc-208	50	9	volume	volume	NOUN
ijtc-208	50	10	2	2	NUM
ijtc-208	50	11	issue	issue	NOUN
ijtc-208	50	12	1	1	NUM
ijtc-208	50	13	,	,	PUNCT
ijtc-208	50	14	january	january	PROPN
ijtc-208	50	15	2021	2021	NUM
ijtc-208	50	16	transactions	transaction	NOUN
ijtc-208	50	17	that	that	PRON
ijtc-208	50	18	occur	occur	VERB
ijtc-208	50	19	in	in	ADP
ijtc-208	50	20	all	all	DET
ijtc-208	50	21	parts	part	NOUN
ijtc-208	50	22	of	of	ADP
ijtc-208	50	23	the	the	DET
ijtc-208	50	24	company	company	NOUN
ijtc-208	50	25	require	require	VERB
ijtc-208	50	26	careful	careful	ADJ
ijtc-208	50	27	and	and	CCONJ
ijtc-208	50	28	continuous	continuous	ADJ
ijtc-208	50	29	management	management	NOUN
ijtc-208	50	30	,	,	PUNCT
ijtc-208	50	31	to	to	PART
ijtc-208	50	32	produce	produce	VERB
ijtc-208	50	33	valid	valid	ADJ
ijtc-208	50	34	financial	financial	ADJ
ijtc-208	50	35	reports	report	NOUN
ijtc-208	50	36	.	.	PUNCT
ijtc-208	51	1	whereas	whereas	SCONJ
ijtc-208	51	2	saunders	saunder	NOUN
ijtc-208	51	3	and	and	CCONJ
ijtc-208	51	4	jones	jones	PROPN
ijtc-208	51	5	(	(	PUNCT
ijtc-208	51	6	1992	1992	NUM
ijtc-208	51	7	)	)	PUNCT
ijtc-208	51	8	,	,	PUNCT
ijtc-208	51	9	use	use	VERB
ijtc-208	51	10	the	the	DET
ijtc-208	51	11	terms	term	NOUN
ijtc-208	51	12	'	'	PART
ijtc-208	51	13	manager	manager	NOUN
ijtc-208	51	14	accounting	accounting	NOUN
ijtc-208	51	15	staff	staff	PROPN
ijtc-208	51	16	and	and	CCONJ
ijtc-208	51	17	staff	staff	NOUN
ijtc-208	51	18	competency	competency	NOUN
ijtc-208	51	19	(	(	PUNCT
ijtc-208	51	20	ais	ais	NOUN
ijtc-208	51	21	manager	manager	NOUN
ijtc-208	51	22	and	and	CCONJ
ijtc-208	51	23	staff	staff	NOUN
ijtc-208	51	24	competence	competence	NOUN
ijtc-208	51	25	)	)	PUNCT
ijtc-208	51	26	as	as	ADP
ijtc-208	51	27	a	a	DET
ijtc-208	51	28	determining	determine	VERB
ijtc-208	51	29	factor	factor	NOUN
ijtc-208	51	30	for	for	ADP
ijtc-208	51	31	the	the	DET
ijtc-208	51	32	successful	successful	ADJ
ijtc-208	51	33	application	application	NOUN
ijtc-208	51	34	of	of	ADP
ijtc-208	51	35	accounting	accounting	NOUN
ijtc-208	51	36	information	information	NOUN
ijtc-208	51	37	systems	system	NOUN
ijtc-208	51	38	susanto	susanto	NOUN
ijtc-208	51	39	(	(	PUNCT
ijtc-208	51	40	2016	2016	NUM
ijtc-208	51	41	)	)	PUNCT
ijtc-208	51	42	.	.	PUNCT
ijtc-208	52	1	the	the	DET
ijtc-208	52	2	successful	successful	ADJ
ijtc-208	52	3	application	application	NOUN
ijtc-208	52	4	of	of	ADP
ijtc-208	52	5	an	an	DET
ijtc-208	52	6	accounting	accounting	NOUN
ijtc-208	52	7	information	information	NOUN
ijtc-208	52	8	system	system	NOUN
ijtc-208	52	9	is	be	AUX
ijtc-208	52	10	indirectly	indirectly	ADV
ijtc-208	52	11	thought	think	VERB
ijtc-208	52	12	to	to	PART
ijtc-208	52	13	have	have	VERB
ijtc-208	52	14	an	an	DET
ijtc-208	52	15	impact	impact	NOUN
ijtc-208	52	16	on	on	ADP
ijtc-208	52	17	financial	financial	ADJ
ijtc-208	52	18	reporting	reporting	NOUN
ijtc-208	52	19	performance	performance	NOUN
ijtc-208	52	20	.	.	PUNCT
ijtc-208	53	1	according	accord	VERB
ijtc-208	53	2	to	to	ADP
ijtc-208	53	3	susanto	susanto	NOUN
ijtc-208	53	4	(	(	PUNCT
ijtc-208	53	5	2016	2016	NUM
ijtc-208	53	6	)	)	PUNCT
ijtc-208	53	7	,	,	PUNCT
ijtc-208	53	8	effectiveness	effectiveness	VERB
ijtc-208	53	9	the	the	DET
ijtc-208	53	10	phenomenon	phenomenon	NOUN
ijtc-208	53	11	of	of	ADP
ijtc-208	53	12	the	the	DET
ijtc-208	53	13	low	low	ADJ
ijtc-208	53	14	quality	quality	NOUN
ijtc-208	53	15	of	of	ADP
ijtc-208	53	16	local	local	ADJ
ijtc-208	53	17	government	government	NOUN
ijtc-208	53	18	financial	financial	ADJ
ijtc-208	53	19	reports	report	NOUN
ijtc-208	53	20	also	also	ADV
ijtc-208	53	21	occurred	occur	VERB
ijtc-208	53	22	in	in	ADP
ijtc-208	53	23	papua	papua	PROPN
ijtc-208	53	24	and	and	CCONJ
ijtc-208	53	25	west	west	PROPN
ijtc-208	53	26	papua	papua	PROPN
ijtc-208	53	27	provinces	province	NOUN
ijtc-208	53	28	,	,	PUNCT
ijtc-208	53	29	because	because	SCONJ
ijtc-208	53	30	based	base	VERB
ijtc-208	53	31	on	on	ADP
ijtc-208	53	32	the	the	DET
ijtc-208	53	33	results	result	NOUN
ijtc-208	53	34	of	of	ADP
ijtc-208	53	35	the	the	DET
ijtc-208	53	36	bpk	bpk	PROPN
ijtc-208	53	37	-	-	PUNCT
ijtc-208	53	38	ri	ri	PROPN
ijtc-208	53	39	examination	examination	NOUN
ijtc-208	53	40	from	from	ADP
ijtc-208	53	41	2012	2012	NUM
ijtc-208	53	42	-	-	SYM
ijtc-208	53	43	2016	2016	NUM
ijtc-208	53	44	that	that	SCONJ
ijtc-208	53	45	the	the	DET
ijtc-208	53	46	average	average	ADJ
ijtc-208	53	47	opinion	opinion	NOUN
ijtc-208	53	48	was	be	AUX
ijtc-208	53	49	given	give	VERB
ijtc-208	53	50	on	on	ADP
ijtc-208	53	51	the	the	DET
ijtc-208	53	52	financial	financial	ADJ
ijtc-208	53	53	statements	statement	NOUN
ijtc-208	53	54	of	of	ADP
ijtc-208	53	55	the	the	DET
ijtc-208	53	56	regency	regency	PROPN
ijtc-208	53	57	and	and	CCONJ
ijtc-208	53	58	city	city	NOUN
ijtc-208	53	59	governments	government	NOUN
ijtc-208	53	60	in	in	ADP
ijtc-208	53	61	papua	papua	PROPN
ijtc-208	53	62	and	and	CCONJ
ijtc-208	53	63	western	western	ADJ
ijtc-208	53	64	provinces	province	NOUN
ijtc-208	53	65	is	be	AUX
ijtc-208	53	66	reasonable	reasonable	ADJ
ijtc-208	53	67	with	with	ADP
ijtc-208	53	68	exceptions	exception	NOUN
ijtc-208	53	69	(	(	PUNCT
ijtc-208	53	70	wdp	wdp	PROPN
ijtc-208	53	71	)	)	PUNCT
ijtc-208	53	72	,	,	PUNCT
ijtc-208	53	73	unnatural	unnatural	ADJ
ijtc-208	53	74	(	(	PUNCT
ijtc-208	53	75	tw	tw	NOUN
ijtc-208	53	76	)	)	PUNCT
ijtc-208	53	77	and	and	CCONJ
ijtc-208	53	78	not	not	PART
ijtc-208	53	79	giving	give	VERB
ijtc-208	53	80	opinions	opinion	NOUN
ijtc-208	53	81	(	(	PUNCT
ijtc-208	53	82	tmp	tmp	NOUN
ijtc-208	53	83	)	)	PUNCT
ijtc-208	53	84	.	.	PUNCT
ijtc-208	54	1	the	the	DET
ijtc-208	54	2	following	follow	VERB
ijtc-208	54	3	are	be	AUX
ijtc-208	54	4	developments	development	NOUN
ijtc-208	54	5	in	in	ADP
ijtc-208	54	6	the	the	DET
ijtc-208	54	7	results	result	NOUN
ijtc-208	54	8	of	of	ADP
ijtc-208	54	9	the	the	DET
ijtc-208	54	10	bpk	bpk	PROPN
ijtc-208	54	11	-	-	PUNCT
ijtc-208	54	12	ri	ri	NOUN
ijtc-208	54	13	audit	audit	NOUN
ijtc-208	54	14	of	of	ADP
ijtc-208	54	15	the	the	DET
ijtc-208	54	16	lkpd	lkpd	NOUN
ijtc-208	54	17	in	in	ADP
ijtc-208	54	18	the	the	DET
ijtc-208	54	19	provinces	province	NOUN
ijtc-208	54	20	and	and	CCONJ
ijtc-208	54	21	districts	district	NOUN
ijtc-208	54	22	/	/	SYM
ijtc-208	54	23	cities	city	NOUN
ijtc-208	54	24	in	in	ADP
ijtc-208	54	25	the	the	DET
ijtc-208	54	26	province	province	NOUN
ijtc-208	54	27	of	of	ADP
ijtc-208	54	28	papua	papua	PROPN
ijtc-208	54	29	and	and	CCONJ
ijtc-208	54	30	western	western	ADJ
ijtc-208	54	31	provinces	province	NOUN
ijtc-208	54	32	in	in	ADP
ijtc-208	54	33	2012	2012	NUM
ijtc-208	54	34	-	-	SYM
ijtc-208	54	35	2016	2016	NUM
ijtc-208	54	36	which	which	PRON
ijtc-208	54	37	can	can	AUX
ijtc-208	54	38	be	be	AUX
ijtc-208	54	39	seen	see	VERB
ijtc-208	54	40	in	in	ADP
ijtc-208	54	41	figure	figure	NOUN
ijtc-208	54	42	1.1	1.1	NUM
ijtc-208	54	43	below	below	ADP
ijtc-208	54	44	:	:	PUNCT
ijtc-208	54	45	source	source	NOUN
ijtc-208	54	46	:	:	PUNCT
ijtc-208	54	47	data	datum	NOUN
ijtc-208	54	48	process	process	NOUN
ijtc-208	54	49	by	by	ADP
ijtc-208	54	50	author	author	NOUN
ijtc-208	54	51	figure	figure	NOUN
ijtc-208	54	52	1.1	1.1	NUM
ijtc-208	54	53	lkpd	lkpd	ADJ
ijtc-208	54	54	opinion	opinion	NOUN
ijtc-208	54	55	for	for	ADP
ijtc-208	54	56	2012	2012	NUM
ijtc-208	54	57	-	-	SYM
ijtc-208	54	58	2016	2016	NUM
ijtc-208	54	59	in	in	ADP
ijtc-208	54	60	papua	papua	PROPN
ijtc-208	54	61	and	and	CCONJ
ijtc-208	54	62	west	west	PROPN
ijtc-208	54	63	papua	papua	PROPN
ijtc-208	54	64	provinces	province	NOUN
ijtc-208	54	65	(	(	PUNCT
ijtc-208	54	66	in%	in%	NUM
ijtc-208	54	67	)	)	PUNCT
ijtc-208	54	68	.	.	PUNCT
ijtc-208	55	1	value	value	NOUN
ijtc-208	55	2	is	be	AUX
ijtc-208	55	3	important	important	ADJ
ijtc-208	55	4	and	and	CCONJ
ijtc-208	55	5	is	be	AUX
ijtc-208	55	6	explicitly	explicitly	ADV
ijtc-208	55	7	part	part	NOUN
ijtc-208	55	8	of	of	ADP
ijtc-208	55	9	how	how	SCONJ
ijtc-208	55	10	companies	company	NOUN
ijtc-208	55	11	do	do	AUX
ijtc-208	55	12	business	business	NOUN
ijtc-208	55	13	.	.	PUNCT
ijtc-208	56	1	the	the	DET
ijtc-208	56	2	manager	manager	NOUN
ijtc-208	56	3	's	's	PART
ijtc-208	56	4	function	function	NOUN
ijtc-208	56	5	is	be	AUX
ijtc-208	56	6	to	to	PART
ijtc-208	56	7	articulate	articulate	VERB
ijtc-208	56	8	a	a	DET
ijtc-208	56	9	shared	share	VERB
ijtc-208	56	10	sense	sense	NOUN
ijtc-208	56	11	of	of	ADP
ijtc-208	56	12	the	the	DET
ijtc-208	56	13	values	value	NOUN
ijtc-208	56	14	they	they	PRON
ijtc-208	56	15	make	make	VERB
ijtc-208	56	16	,	,	PUNCT
ijtc-208	56	17	and	and	CCONJ
ijtc-208	56	18	what	what	PRON
ijtc-208	56	19	unites	unite	VERB
ijtc-208	56	20	stakeholders	stakeholder	NOUN
ijtc-208	56	21	.	.	PUNCT
ijtc-208	57	1	it	it	PRON
ijtc-208	57	2	also	also	ADV
ijtc-208	57	3	encourages	encourage	VERB
ijtc-208	57	4	managers	manager	NOUN
ijtc-208	57	5	to	to	PART
ijtc-208	57	6	be	be	AUX
ijtc-208	57	7	clearer	clear	ADJ
ijtc-208	57	8	about	about	ADP
ijtc-208	57	9	how	how	SCONJ
ijtc-208	57	10	they	they	PRON
ijtc-208	57	11	want	want	VERB
ijtc-208	57	12	to	to	PART
ijtc-208	57	13	do	do	VERB
ijtc-208	57	14	business	business	NOUN
ijtc-208	57	15	,	,	PUNCT
ijtc-208	57	16	specifically	specifically	ADV
ijtc-208	57	17	the	the	DET
ijtc-208	57	18	type	type	NOUN
ijtc-208	57	19	of	of	ADP
ijtc-208	57	20	relationship	relationship	NOUN
ijtc-208	57	21	they	they	PRON
ijtc-208	57	22	want	want	VERB
ijtc-208	57	23	and	and	CCONJ
ijtc-208	57	24	needs	need	VERB
ijtc-208	57	25	with	with	ADP
ijtc-208	57	26	stakeholders	stakeholder	NOUN
ijtc-208	57	27	to	to	PART
ijtc-208	57	28	fulfill	fulfill	VERB
ijtc-208	57	29	their	their	PRON
ijtc-208	57	30	goals	goal	NOUN
ijtc-208	57	31	.	.	PUNCT
ijtc-208	58	1	one	one	NUM
ijtc-208	58	2	of	of	ADP
ijtc-208	58	3	the	the	DET
ijtc-208	58	4	first	first	ADJ
ijtc-208	58	5	challenges	challenge	NOUN
ijtc-208	58	6	for	for	ADP
ijtc-208	58	7	companies	company	NOUN
ijtc-208	58	8	is	be	AUX
ijtc-208	58	9	to	to	PART
ijtc-208	58	10	identify	identify	VERB
ijtc-208	58	11	who	who	PRON
ijtc-208	58	12	their	their	PRON
ijtc-208	58	13	stakeholders	stakeholder	NOUN
ijtc-208	58	14	are	be	AUX
ijtc-208	58	15	.	.	PUNCT
ijtc-208	59	1	there	there	PRON
ijtc-208	59	2	is	be	VERB
ijtc-208	59	3	general	general	ADJ
ijtc-208	59	4	agreement	agreement	NOUN
ijtc-208	59	5	among	among	ADP
ijtc-208	59	6	companies	company	NOUN
ijtc-208	59	7	that	that	SCONJ
ijtc-208	59	8	the	the	DET
ijtc-208	59	9	stakeholders	stakeholder	NOUN
ijtc-208	59	10	are	be	AUX
ijtc-208	59	11	shareholders	shareholder	NOUN
ijtc-208	59	12	and	and	CCONJ
ijtc-208	59	13	investors	investor	NOUN
ijtc-208	59	14	,	,	PUNCT
ijtc-208	59	15	employees	employee	NOUN
ijtc-208	59	16	,	,	PUNCT
ijtc-208	59	17	customers	customer	NOUN
ijtc-208	59	18	,	,	PUNCT
ijtc-208	59	19	and	and	CCONJ
ijtc-208	59	20	suppliers	supplier	NOUN
ijtc-208	59	21	.	.	PUNCT
ijtc-208	60	1	outside	outside	ADP
ijtc-208	60	2	these	these	DET
ijtc-208	60	3	categories	category	NOUN
ijtc-208	60	4	,	,	PUNCT
ijtc-208	60	5	it	it	PRON
ijtc-208	60	6	remains	remain	VERB
ijtc-208	60	7	a	a	DET
ijtc-208	60	8	challenge	challenge	NOUN
ijtc-208	60	9	because	because	SCONJ
ijtc-208	60	10	there	there	PRON
ijtc-208	60	11	are	be	VERB
ijtc-208	60	12	no	no	DET
ijtc-208	60	13	clear	clear	ADJ
ijtc-208	60	14	criteria	criterion	NOUN
ijtc-208	60	15	for	for	ADP
ijtc-208	60	16	defining	define	VERB
ijtc-208	60	17	stakeholders	stakeholder	NOUN
ijtc-208	60	18	.	.	PUNCT
ijtc-208	61	1	stakeholders	stakeholder	NOUN
ijtc-208	61	2	are	be	AUX
ijtc-208	61	3	individuals	individual	NOUN
ijtc-208	61	4	,	,	PUNCT
ijtc-208	61	5	companies	company	NOUN
ijtc-208	61	6	,	,	PUNCT
ijtc-208	61	7	groups	group	NOUN
ijtc-208	61	8	,	,	PUNCT
ijtc-208	61	9	and	and	CCONJ
ijtc-208	61	10	also	also	ADV
ijtc-208	61	11	the	the	DET
ijtc-208	61	12	government	government	NOUN
ijtc-208	61	13	and	and	CCONJ
ijtc-208	61	14	its	its	PRON
ijtc-208	61	15	subsystems	subsystem	NOUN
ijtc-208	61	16	that	that	PRON
ijtc-208	61	17	can	can	AUX
ijtc-208	61	18	cause	cause	VERB
ijtc-208	61	19	and	and	CCONJ
ijtc-208	61	20	respond	respond	VERB
ijtc-208	61	21	to	to	ADP
ijtc-208	61	22	external	external	ADJ
ijtc-208	61	23	issues	issue	NOUN
ijtc-208	61	24	,	,	PUNCT
ijtc-208	61	25	opportunities	opportunity	NOUN
ijtc-208	61	26	,	,	PUNCT
ijtc-208	61	27	and	and	CCONJ
ijtc-208	61	28	threats	threat	NOUN
ijtc-208	61	29	.	.	PUNCT
ijtc-208	62	1	stakeholders	stakeholder	NOUN
ijtc-208	62	2	are	be	AUX
ijtc-208	62	3	those	those	PRON
ijtc-208	62	4	who	who	PRON
ijtc-208	62	5	have	have	VERB
ijtc-208	62	6	an	an	DET
ijtc-208	62	7	interest	interest	NOUN
ijtc-208	62	8	in	in	ADP
ijtc-208	62	9	the	the	DET
ijtc-208	62	10	company	company	NOUN
ijtc-208	62	11	's	's	PART
ijtc-208	62	12	activities	activity	NOUN
ijtc-208	62	13	related	relate	VERB
ijtc-208	62	14	to	to	ADP
ijtc-208	62	15	something	something	PRON
ijtc-208	62	16	risky	risky	ADJ
ijtc-208	62	17	.	.	PUNCT
ijtc-208	63	1	stakeholders	stakeholder	NOUN
ijtc-208	63	2	are	be	AUX
ijtc-208	63	3	parties	party	NOUN
ijtc-208	63	4	who	who	PRON
ijtc-208	63	5	consider	consider	VERB
ijtc-208	63	6	the	the	DET
ijtc-208	63	7	global	global	ADJ
ijtc-208	63	8	impact	impact	NOUN
ijtc-208	63	9	of	of	ADP
ijtc-208	63	10	the	the	DET
ijtc-208	63	11	industry	industry	NOUN
ijtc-208	63	12	such	such	ADJ
ijtc-208	63	13	as	as	ADP
ijtc-208	63	14	climate	climate	NOUN
ijtc-208	63	15	change	change	NOUN
ijtc-208	63	16	or	or	CCONJ
ijtc-208	63	17	cultural	cultural	ADJ
ijtc-208	63	18	change	change	NOUN
ijtc-208	63	19	due	due	ADP
ijtc-208	63	20	to	to	ADP
ijtc-208	63	21	marketing	marketing	NOUN
ijtc-208	63	22	and	and	CCONJ
ijtc-208	63	23	advertising	advertising	NOUN
ijtc-208	63	24	.	.	PUNCT
ijtc-208	64	1	according	accord	VERB
ijtc-208	64	2	to	to	ADP
ijtc-208	64	3	seddon	seddon	PROPN
ijtc-208	64	4	and	and	CCONJ
ijtc-208	64	5	kiew	kiew	PROPN
ijtc-208	64	6	(	(	PUNCT
ijtc-208	64	7	1994	1994	NUM
ijtc-208	64	8	)	)	PUNCT
ijtc-208	64	9	,	,	PUNCT
ijtc-208	64	10	states	state	VERB
ijtc-208	64	11	that	that	SCONJ
ijtc-208	64	12	the	the	DET
ijtc-208	64	13	successful	successful	ADJ
ijtc-208	64	14	application	application	NOUN
ijtc-208	64	15	of	of	ADP
ijtc-208	64	16	accounting	accounting	NOUN
ijtc-208	64	17	information	information	NOUN
ijtc-208	64	18	systems	system	NOUN
ijtc-208	64	19	is	be	AUX
ijtc-208	64	20	the	the	DET
ijtc-208	64	21	use	use	NOUN
ijtc-208	64	22	of	of	ADP
ijtc-208	64	23	systems	system	NOUN
ijtc-208	64	24	,	,	PUNCT
ijtc-208	64	25	namely	namely	ADV
ijtc-208	64	26	the	the	DET
ijtc-208	64	27	use	use	NOUN
ijtc-208	64	28	of	of	ADP
ijtc-208	64	29	accounting	accounting	NOUN
ijtc-208	64	30	information	information	NOUN
ijtc-208	64	31	systems	system	NOUN
ijtc-208	64	32	to	to	PART
ijtc-208	64	33	help	help	VERB
ijtc-208	64	34	with	with	ADP
ijtc-208	64	35	the	the	DET
ijtc-208	64	36	completion	completion	NOUN
ijtc-208	64	37	of	of	ADP
ijtc-208	64	38	daily	daily	ADJ
ijtc-208	64	39	work	work	NOUN
ijtc-208	64	40	.	.	PUNCT
ijtc-208	65	1	then	then	ADV
ijtc-208	65	2	according	accord	VERB
ijtc-208	65	3	to	to	ADP
ijtc-208	65	4	etezadi	etezadi	NOUN
ijtc-208	65	5	and	and	CCONJ
ijtc-208	65	6	farhoomand	farhoomand	NOUN
ijtc-208	65	7	(	(	PUNCT
ijtc-208	65	8	1996	1996	NUM
ijtc-208	65	9	)	)	PUNCT
ijtc-208	65	10	,	,	PUNCT
ijtc-208	65	11	the	the	DET
ijtc-208	65	12	successful	successful	ADJ
ijtc-208	65	13	implementation	implementation	NOUN
ijtc-208	65	14	of	of	ADP
ijtc-208	65	15	an	an	DET
ijtc-208	65	16	accounting	accounting	NOUN
ijtc-208	65	17	information	information	NOUN
ijtc-208	65	18	system	system	NOUN
ijtc-208	65	19	is	be	AUX
ijtc-208	65	20	user	user	NOUN
ijtc-208	65	21	satisfaction	satisfaction	NOUN
ijtc-208	65	22	,	,	PUNCT
ijtc-208	65	23	which	which	PRON
ijtc-208	65	24	is	be	AUX
ijtc-208	65	25	the	the	DET
ijtc-208	65	26	level	level	NOUN
ijtc-208	65	27	of	of	ADP
ijtc-208	65	28	usefulness	usefulness	NOUN
ijtc-208	65	29	obtained	obtain	VERB
ijtc-208	65	30	by	by	ADP
ijtc-208	65	31	a	a	DET
ijtc-208	65	32	user	user	NOUN
ijtc-208	65	33	of	of	ADP
ijtc-208	65	34	the	the	DET
ijtc-208	65	35	accounting	accounting	NOUN
ijtc-208	65	36	information	information	NOUN
ijtc-208	65	37	system	system	NOUN
ijtc-208	65	38	.	.	PUNCT
ijtc-208	66	1	then	then	ADV
ijtc-208	66	2	according	accord	VERB
ijtc-208	66	3	to	to	ADP
ijtc-208	66	4	the	the	DET
ijtc-208	66	5	role	role	NOUN
ijtc-208	66	6	of	of	ADP
ijtc-208	66	7	accounting	account	VERB
ijtc-208	66	8	information	information	NOUN
ijtc-208	66	9	system	system	NOUN
ijtc-208	66	10	afflication	afflication	NOUN
ijtc-208	66	11	in	in	ADP
ijtc-208	66	12	reliability	reliability	NOUN
ijtc-208	66	13	financial	financial	ADJ
ijtc-208	66	14	reporting	reporting	NOUN
ijtc-208	66	15	hertati	hertati	NOUN
ijtc-208	66	16	,	,	PUNCT
ijtc-208	66	17	et	et	PROPN
ijtc-208	66	18	.	.	PUNCT
ijtc-208	67	1	al	al	PROPN
ijtc-208	67	2	101	101	NUM
ijtc-208	68	1	|	|	ADV
ijtc-208	68	2	ilomata	ilomata	PROPN
ijtc-208	68	3	international	international	ADJ
ijtc-208	68	4	journal	journal	NOUN
ijtc-208	68	5	of	of	ADP
ijtc-208	68	6	tax	tax	PROPN
ijtc-208	68	7	&	&	CCONJ
ijtc-208	68	8	accounting	accounting	PROPN
ijtc-208	68	9	volume	volume	NOUN
ijtc-208	68	10	2	2	NUM
ijtc-208	68	11	issue	issue	NOUN
ijtc-208	68	12	1	1	NUM
ijtc-208	68	13	,	,	PUNCT
ijtc-208	68	14	january	january	PROPN
ijtc-208	68	15	2021	2021	NUM
ijtc-208	68	16	gelderman	gelderman	NOUN
ijtc-208	68	17	(	(	PUNCT
ijtc-208	68	18	1998	1998	NUM
ijtc-208	68	19	)	)	PUNCT
ijtc-208	68	20	,	,	PUNCT
ijtc-208	68	21	the	the	DET
ijtc-208	68	22	successful	successful	ADJ
ijtc-208	68	23	application	application	NOUN
ijtc-208	68	24	of	of	ADP
ijtc-208	68	25	accounting	accounting	NOUN
ijtc-208	68	26	information	information	NOUN
ijtc-208	68	27	systems	system	NOUN
ijtc-208	68	28	is	be	AUX
ijtc-208	68	29	the	the	DET
ijtc-208	68	30	intensity	intensity	NOUN
ijtc-208	68	31	of	of	ADP
ijtc-208	68	32	the	the	DET
ijtc-208	68	33	use	use	NOUN
ijtc-208	68	34	of	of	ADP
ijtc-208	68	35	accounting	accounting	NOUN
ijtc-208	68	36	information	information	NOUN
ijtc-208	68	37	systems	system	NOUN
ijtc-208	68	38	in	in	ADP
ijtc-208	68	39	daily	daily	ADJ
ijtc-208	68	40	work	work	NOUN
ijtc-208	68	41	and	and	CCONJ
ijtc-208	68	42	user	user	NOUN
ijtc-208	68	43	satisfaction	satisfaction	NOUN
ijtc-208	68	44	with	with	ADP
ijtc-208	68	45	the	the	DET
ijtc-208	68	46	use	use	NOUN
ijtc-208	68	47	of	of	ADP
ijtc-208	68	48	accounting	accounting	NOUN
ijtc-208	68	49	information	information	NOUN
ijtc-208	68	50	systems	system	NOUN
ijtc-208	68	51	.	.	PUNCT
ijtc-208	69	1	then	then	ADV
ijtc-208	69	2	hertati	hertati	NOUN
ijtc-208	69	3	(	(	PUNCT
ijtc-208	69	4	2019	2019	NUM
ijtc-208	69	5	)	)	PUNCT
ijtc-208	69	6	defines	define	VERB
ijtc-208	69	7	the	the	DET
ijtc-208	69	8	successful	successful	ADJ
ijtc-208	69	9	implementation	implementation	NOUN
ijtc-208	69	10	of	of	ADP
ijtc-208	69	11	accounting	accounting	NOUN
ijtc-208	69	12	information	information	NOUN
ijtc-208	69	13	systems	system	NOUN
ijtc-208	69	14	as	as	ADP
ijtc-208	69	15	intended	intend	VERB
ijtc-208	69	16	use	use	NOUN
ijtc-208	69	17	and	and	CCONJ
ijtc-208	69	18	user	user	NOUN
ijtc-208	69	19	satisfaction	satisfaction	NOUN
ijtc-208	69	20	.	.	PUNCT
ijtc-208	70	1	in	in	ADP
ijtc-208	70	2	this	this	DET
ijtc-208	70	3	study	study	NOUN
ijtc-208	70	4	,	,	PUNCT
ijtc-208	70	5	the	the	DET
ijtc-208	70	6	definition	definition	NOUN
ijtc-208	70	7	of	of	ADP
ijtc-208	70	8	the	the	DET
ijtc-208	70	9	successful	successful	ADJ
ijtc-208	70	10	application	application	NOUN
ijtc-208	70	11	of	of	ADP
ijtc-208	70	12	accounting	accounting	NOUN
ijtc-208	70	13	information	information	NOUN
ijtc-208	70	14	systems	system	NOUN
ijtc-208	70	15	refers	refer	VERB
ijtc-208	70	16	to	to	ADP
ijtc-208	70	17	straub	straub	PROPN
ijtc-208	70	18	,	,	PUNCT
ijtc-208	70	19	et.al	et.al	PROPN
ijtc-208	70	20	.	.	PUNCT
ijtc-208	71	1	(	(	PUNCT
ijtc-208	71	2	1995	1995	NUM
ijtc-208	71	3	)	)	PUNCT
ijtc-208	71	4	where	where	SCONJ
ijtc-208	71	5	the	the	DET
ijtc-208	71	6	successful	successful	ADJ
ijtc-208	71	7	application	application	NOUN
ijtc-208	71	8	of	of	ADP
ijtc-208	71	9	accounting	accounting	NOUN
ijtc-208	71	10	information	information	NOUN
ijtc-208	71	11	systems	system	NOUN
ijtc-208	71	12	is	be	AUX
ijtc-208	71	13	the	the	DET
ijtc-208	71	14	intended	intend	VERB
ijtc-208	71	15	use	use	NOUN
ijtc-208	71	16	of	of	ADP
ijtc-208	71	17	accounting	accounting	NOUN
ijtc-208	71	18	information	information	NOUN
ijtc-208	71	19	systems	system	NOUN
ijtc-208	71	20	in	in	ADP
ijtc-208	71	21	various	various	ADJ
ijtc-208	71	22	managerial	managerial	ADJ
ijtc-208	71	23	tasks	task	NOUN
ijtc-208	71	24	and	and	CCONJ
ijtc-208	71	25	user	user	NOUN
ijtc-208	71	26	satisfaction	satisfaction	NOUN
ijtc-208	71	27	for	for	ADP
ijtc-208	71	28	information	information	NOUN
ijtc-208	71	29	generated	generate	VERB
ijtc-208	71	30	by	by	ADP
ijtc-208	71	31	accounting	account	VERB
ijtc-208	71	32	information	information	NOUN
ijtc-208	71	33	systems	system	NOUN
ijtc-208	71	34	.	.	PUNCT
ijtc-208	72	1	in	in	ADP
ijtc-208	72	2	theory	theory	NOUN
ijtc-208	72	3	,	,	PUNCT
ijtc-208	72	4	two	two	NUM
ijtc-208	72	5	comprehensive	comprehensive	ADJ
ijtc-208	72	6	models	model	NOUN
ijtc-208	72	7	can	can	AUX
ijtc-208	72	8	be	be	AUX
ijtc-208	72	9	referred	refer	VERB
ijtc-208	72	10	to	to	ADP
ijtc-208	72	11	the	the	DET
ijtc-208	72	12	dimensions	dimension	NOUN
ijtc-208	72	13	of	of	ADP
ijtc-208	72	14	the	the	DET
ijtc-208	72	15	successful	successful	ADJ
ijtc-208	72	16	application	application	NOUN
ijtc-208	72	17	of	of	ADP
ijtc-208	72	18	accounting	accounting	NOUN
ijtc-208	72	19	information	information	NOUN
ijtc-208	72	20	systems	system	NOUN
ijtc-208	72	21	,	,	PUNCT
ijtc-208	72	22	namely	namely	ADV
ijtc-208	72	23	:	:	PUNCT
ijtc-208	72	24	(	(	PUNCT
ijtc-208	72	25	1	1	X
ijtc-208	72	26	)	)	PUNCT
ijtc-208	72	27	the	the	DET
ijtc-208	72	28	information	information	NOUN
ijtc-208	72	29	success	success	NOUN
ijtc-208	72	30	model	model	NOUN
ijtc-208	72	31	of	of	ADP
ijtc-208	72	32	delone	delone	PROPN
ijtc-208	72	33	and	and	CCONJ
ijtc-208	72	34	mclean	mclean	PROPN
ijtc-208	72	35	(	(	PUNCT
ijtc-208	72	36	1992	1992	NUM
ijtc-208	72	37	)	)	PUNCT
ijtc-208	72	38	provides	provide	VERB
ijtc-208	72	39	five	five	NUM
ijtc-208	72	40	dimensions	dimension	NOUN
ijtc-208	72	41	to	to	PART
ijtc-208	72	42	measure	measure	VERB
ijtc-208	72	43	the	the	DET
ijtc-208	72	44	successful	successful	ADJ
ijtc-208	72	45	implementation	implementation	NOUN
ijtc-208	72	46	of	of	ADP
ijtc-208	72	47	accounting	accounting	NOUN
ijtc-208	72	48	information	information	NOUN
ijtc-208	72	49	systems	system	NOUN
ijtc-208	72	50	,	,	PUNCT
ijtc-208	72	51	these	these	DET
ijtc-208	72	52	dimensions	dimension	NOUN
ijtc-208	72	53	are	be	AUX
ijtc-208	72	54	:	:	PUNCT
ijtc-208	72	55	(	(	PUNCT
ijtc-208	72	56	1	1	X
ijtc-208	72	57	)	)	PUNCT
ijtc-208	72	58	high	high	ADJ
ijtc-208	72	59	usage	usage	NOUN
ijtc-208	72	60	rates	rate	NOUN
ijtc-208	72	61	are	be	AUX
ijtc-208	72	62	the	the	DET
ijtc-208	72	63	accuracy	accuracy	NOUN
ijtc-208	72	64	of	of	ADP
ijtc-208	72	65	the	the	DET
ijtc-208	72	66	way	way	NOUN
ijtc-208	72	67	in	in	ADP
ijtc-208	72	68	doing	do	VERB
ijtc-208	72	69	things	thing	NOUN
ijtc-208	72	70	,	,	PUNCT
ijtc-208	72	71	and	and	CCONJ
ijtc-208	72	72	the	the	DET
ijtc-208	72	73	ability	ability	NOUN
ijtc-208	72	74	to	to	PART
ijtc-208	72	75	carry	carry	VERB
ijtc-208	72	76	out	out	ADP
ijtc-208	72	77	tasks	task	NOUN
ijtc-208	72	78	properly	properly	ADV
ijtc-208	72	79	and	and	CCONJ
ijtc-208	72	80	appropriately	appropriately	ADV
ijtc-208	72	81	without	without	ADP
ijtc-208	72	82	wasting	waste	VERB
ijtc-208	72	83	money	money	NOUN
ijtc-208	72	84	,	,	PUNCT
ijtc-208	72	85	time	time	NOUN
ijtc-208	72	86	,	,	PUNCT
ijtc-208	72	87	and	and	CCONJ
ijtc-208	72	88	energy	energy	NOUN
ijtc-208	72	89	;	;	PUNCT
ijtc-208	72	90	(	(	PUNCT
ijtc-208	72	91	2	2	X
ijtc-208	72	92	)	)	PUNCT
ijtc-208	72	93	system	system	NOUN
ijtc-208	72	94	user	user	NOUN
ijtc-208	72	95	satisfaction	satisfaction	NOUN
ijtc-208	72	96	is	be	AUX
ijtc-208	72	97	the	the	DET
ijtc-208	72	98	quality	quality	NOUN
ijtc-208	72	99	of	of	ADP
ijtc-208	72	100	information	information	NOUN
ijtc-208	72	101	produced	produce	VERB
ijtc-208	72	102	by	by	ADP
ijtc-208	72	103	an	an	DET
ijtc-208	72	104	information	information	NOUN
ijtc-208	72	105	system	system	NOUN
ijtc-208	72	106	that	that	PRON
ijtc-208	72	107	will	will	AUX
ijtc-208	72	108	provide	provide	VERB
ijtc-208	72	109	high	high	ADJ
ijtc-208	72	110	satisfaction	satisfaction	NOUN
ijtc-208	72	111	for	for	ADP
ijtc-208	72	112	users	user	NOUN
ijtc-208	72	113	of	of	ADP
ijtc-208	72	114	the	the	DET
ijtc-208	72	115	information	information	NOUN
ijtc-208	72	116	system	system	NOUN
ijtc-208	72	117	;	;	PUNCT
ijtc-208	72	118	(	(	PUNCT
ijtc-208	72	119	3	3	X
ijtc-208	72	120	)	)	PUNCT
ijtc-208	72	121	a	a	DET
ijtc-208	72	122	positive	positive	ADJ
ijtc-208	72	123	attitude	attitude	NOUN
ijtc-208	72	124	is	be	AUX
ijtc-208	72	125	good	good	ADJ
ijtc-208	72	126	behavior	behavior	NOUN
ijtc-208	72	127	under	under	ADP
ijtc-208	72	128	the	the	DET
ijtc-208	72	129	values	value	NOUN
ijtc-208	72	130	and	and	CCONJ
ijtc-208	72	131	norms	norm	NOUN
ijtc-208	72	132	of	of	ADP
ijtc-208	72	133	life	life	NOUN
ijtc-208	72	134	prevailing	prevail	VERB
ijtc-208	72	135	in	in	ADP
ijtc-208	72	136	the	the	DET
ijtc-208	72	137	society	society	NOUN
ijtc-208	72	138	.	.	PUNCT
ijtc-208	73	1	(	(	PUNCT
ijtc-208	73	2	4	4	X
ijtc-208	73	3	)	)	PUNCT
ijtc-208	73	4	the	the	DET
ijtc-208	73	5	achievement	achievement	NOUN
ijtc-208	73	6	of	of	ADP
ijtc-208	73	7	information	information	NOUN
ijtc-208	73	8	system	system	NOUN
ijtc-208	73	9	goals	goal	NOUN
ijtc-208	73	10	is	be	AUX
ijtc-208	73	11	the	the	DET
ijtc-208	73	12	system	system	NOUN
ijtc-208	73	13	is	be	AUX
ijtc-208	73	14	carried	carry	VERB
ijtc-208	73	15	out	out	ADP
ijtc-208	73	16	in	in	ADP
ijtc-208	73	17	providing	provide	VERB
ijtc-208	73	18	information	information	NOUN
ijtc-208	73	19	when	when	SCONJ
ijtc-208	73	20	they	they	PRON
ijtc-208	73	21	want	want	VERB
ijtc-208	73	22	to	to	PART
ijtc-208	73	23	make	make	VERB
ijtc-208	73	24	decisions	decision	NOUN
ijtc-208	73	25	for	for	ADP
ijtc-208	73	26	management	management	NOUN
ijtc-208	73	27	and	and	CCONJ
ijtc-208	73	28	to	to	PART
ijtc-208	73	29	carry	carry	VERB
ijtc-208	73	30	out	out	ADP
ijtc-208	73	31	operations	operation	NOUN
ijtc-208	73	32	and	and	CCONJ
ijtc-208	73	33	organized	organize	VERB
ijtc-208	73	34	procedures	procedure	NOUN
ijtc-208	73	35	to	to	PART
ijtc-208	73	36	maintain	maintain	VERB
ijtc-208	73	37	the	the	DET
ijtc-208	73	38	achievement	achievement	NOUN
ijtc-208	73	39	of	of	ADP
ijtc-208	73	40	messages	message	NOUN
ijtc-208	73	41	or	or	CCONJ
ijtc-208	73	42	information	information	NOUN
ijtc-208	73	43	from	from	ADP
ijtc-208	73	44	a	a	DET
ijtc-208	73	45	person	person	NOUN
ijtc-208	73	46	or	or	CCONJ
ijtc-208	73	47	group	group	NOUN
ijtc-208	73	48	to	to	ADP
ijtc-208	73	49	other	other	ADJ
ijtc-208	73	50	parties	party	NOUN
ijtc-208	73	51	;	;	PUNCT
ijtc-208	73	52	and	and	CCONJ
ijtc-208	73	53	(	(	PUNCT
ijtc-208	73	54	5	5	X
ijtc-208	73	55	)	)	PUNCT
ijtc-208	73	56	financial	financial	ADJ
ijtc-208	73	57	returns	return	NOUN
ijtc-208	73	58	are	be	AUX
ijtc-208	73	59	having	have	VERB
ijtc-208	73	60	the	the	DET
ijtc-208	73	61	main	main	ADJ
ijtc-208	73	62	skills	skill	NOUN
ijtc-208	73	63	needed	need	VERB
ijtc-208	73	64	to	to	PART
ijtc-208	73	65	manage	manage	VERB
ijtc-208	73	66	finances	finance	NOUN
ijtc-208	73	67	in	in	ADP
ijtc-208	73	68	a	a	DET
ijtc-208	73	69	good	good	ADJ
ijtc-208	73	70	report	report	NOUN
ijtc-208	73	71	can	can	AUX
ijtc-208	73	72	not	not	PART
ijtc-208	73	73	be	be	AUX
ijtc-208	73	74	left	leave	VERB
ijtc-208	73	75	to	to	ADP
ijtc-208	73	76	people	people	NOUN
ijtc-208	73	77	who	who	PRON
ijtc-208	73	78	are	be	AUX
ijtc-208	73	79	not	not	PART
ijtc-208	73	80	experts	expert	NOUN
ijtc-208	73	81	about	about	ADP
ijtc-208	73	82	the	the	DET
ijtc-208	73	83	current	current	ADJ
ijtc-208	73	84	financial	financial	ADJ
ijtc-208	73	85	situation	situation	NOUN
ijtc-208	73	86	.	.	PUNCT
ijtc-208	74	1	research	research	NOUN
ijtc-208	74	2	by	by	ADP
ijtc-208	74	3	susanto	susanto	NOUN
ijtc-208	74	4	(	(	PUNCT
ijtc-208	74	5	2016	2016	NUM
ijtc-208	74	6	)	)	PUNCT
ijtc-208	74	7	found	find	VERB
ijtc-208	74	8	that	that	SCONJ
ijtc-208	74	9	information	information	NOUN
ijtc-208	74	10	quality	quality	NOUN
ijtc-208	74	11	and	and	CCONJ
ijtc-208	74	12	system	system	NOUN
ijtc-208	74	13	quality	quality	NOUN
ijtc-208	74	14	were	be	AUX
ijtc-208	74	15	significant	significant	ADJ
ijtc-208	74	16	predictors	predictor	NOUN
ijtc-208	74	17	of	of	ADP
ijtc-208	74	18	user	user	NOUN
ijtc-208	74	19	satisfaction	satisfaction	NOUN
ijtc-208	74	20	,	,	PUNCT
ijtc-208	74	21	while	while	SCONJ
ijtc-208	74	22	user	user	NOUN
ijtc-208	74	23	satisfaction	satisfaction	NOUN
ijtc-208	74	24	was	be	AUX
ijtc-208	74	25	also	also	ADV
ijtc-208	74	26	a	a	DET
ijtc-208	74	27	significant	significant	ADJ
ijtc-208	74	28	predictor	predictor	NOUN
ijtc-208	74	29	of	of	ADP
ijtc-208	74	30	intended	intended	ADJ
ijtc-208	74	31	use	use	NOUN
ijtc-208	74	32	and	and	CCONJ
ijtc-208	74	33	individual	individual	ADJ
ijtc-208	74	34	impact	impact	NOUN
ijtc-208	74	35	.	.	PUNCT
ijtc-208	75	1	livari	livari	PROPN
ijtc-208	75	2	's	's	PART
ijtc-208	75	3	research	research	NOUN
ijtc-208	75	4	(	(	PUNCT
ijtc-208	75	5	2005	2005	NUM
ijtc-208	75	6	)	)	PUNCT
ijtc-208	75	7	shows	show	VERB
ijtc-208	75	8	that	that	SCONJ
ijtc-208	75	9	system	system	NOUN
ijtc-208	75	10	quality	quality	NOUN
ijtc-208	75	11	and	and	CCONJ
ijtc-208	75	12	information	information	NOUN
ijtc-208	75	13	quality	quality	NOUN
ijtc-208	75	14	are	be	AUX
ijtc-208	75	15	significant	significant	ADJ
ijtc-208	75	16	predictors	predictor	NOUN
ijtc-208	75	17	of	of	ADP
ijtc-208	75	18	user	user	NOUN
ijtc-208	75	19	satisfaction	satisfaction	NOUN
ijtc-208	75	20	,	,	PUNCT
ijtc-208	75	21	but	but	CCONJ
ijtc-208	75	22	are	be	AUX
ijtc-208	75	23	not	not	PART
ijtc-208	75	24	significant	significant	ADJ
ijtc-208	75	25	to	to	ADP
ijtc-208	75	26	the	the	DET
ijtc-208	75	27	intended	intend	VERB
ijtc-208	75	28	use	use	NOUN
ijtc-208	75	29	,	,	PUNCT
ijtc-208	75	30	while	while	SCONJ
ijtc-208	75	31	user	user	NOUN
ijtc-208	75	32	satisfaction	satisfaction	NOUN
ijtc-208	75	33	is	be	AUX
ijtc-208	75	34	also	also	ADV
ijtc-208	75	35	a	a	DET
ijtc-208	75	36	significant	significant	ADJ
ijtc-208	75	37	predictor	predictor	NOUN
ijtc-208	75	38	of	of	ADP
ijtc-208	75	39	individual	individual	ADJ
ijtc-208	75	40	impact	impact	NOUN
ijtc-208	75	41	.	.	PUNCT
ijtc-208	76	1	it	it	PRON
ijtc-208	76	2	is	be	AUX
ijtc-208	76	3	expected	expect	VERB
ijtc-208	76	4	to	to	PART
ijtc-208	76	5	produce	produce	VERB
ijtc-208	76	6	accurate	accurate	ADJ
ijtc-208	76	7	and	and	CCONJ
ijtc-208	76	8	complete	complete	ADJ
ijtc-208	76	9	information	information	NOUN
ijtc-208	76	10	about	about	ADP
ijtc-208	76	11	a	a	DET
ijtc-208	76	12	transaction	transaction	NOUN
ijtc-208	76	13	,	,	PUNCT
ijtc-208	76	14	while	while	SCONJ
ijtc-208	76	15	the	the	DET
ijtc-208	76	16	external	external	ADJ
ijtc-208	76	17	outcome	outcome	NOUN
ijtc-208	76	18	information	information	NOUN
ijtc-208	76	19	system	system	NOUN
ijtc-208	76	20	can	can	AUX
ijtc-208	76	21	improve	improve	VERB
ijtc-208	76	22	the	the	DET
ijtc-208	76	23	company	company	NOUN
ijtc-208	76	24	's	's	PART
ijtc-208	76	25	image	image	NOUN
ijtc-208	76	26	and	and	CCONJ
ijtc-208	76	27	service	service	NOUN
ijtc-208	76	28	to	to	ADP
ijtc-208	76	29	customers	customer	NOUN
ijtc-208	76	30	.	.	PUNCT
ijtc-208	77	1	in	in	ADP
ijtc-208	77	2	the	the	DET
ijtc-208	77	3	context	context	NOUN
ijtc-208	77	4	of	of	ADP
ijtc-208	77	5	this	this	DET
ijtc-208	77	6	study	study	NOUN
ijtc-208	77	7	used	use	VERB
ijtc-208	77	8	aspects	aspect	NOUN
ijtc-208	77	9	of	of	ADP
ijtc-208	77	10	the	the	DET
ijtc-208	77	11	behavior	behavior	NOUN
ijtc-208	77	12	of	of	ADP
ijtc-208	77	13	users	user	NOUN
ijtc-208	77	14	of	of	ADP
ijtc-208	77	15	accounting	account	VERB
ijtc-208	77	16	information	information	NOUN
ijtc-208	77	17	systems	system	NOUN
ijtc-208	77	18	(	(	PUNCT
ijtc-208	77	19	intensity	intensity	NOUN
ijtc-208	77	20	of	of	ADP
ijtc-208	77	21	use	use	NOUN
ijtc-208	77	22	and	and	CCONJ
ijtc-208	77	23	user	user	NOUN
ijtc-208	77	24	satisfaction	satisfaction	NOUN
ijtc-208	77	25	)	)	PUNCT
ijtc-208	77	26	to	to	PART
ijtc-208	77	27	measure	measure	VERB
ijtc-208	77	28	the	the	DET
ijtc-208	77	29	dimensions	dimension	NOUN
ijtc-208	77	30	of	of	ADP
ijtc-208	77	31	the	the	DET
ijtc-208	77	32	success	success	NOUN
ijtc-208	77	33	of	of	ADP
ijtc-208	77	34	the	the	DET
ijtc-208	77	35	application	application	NOUN
ijtc-208	77	36	of	of	ADP
ijtc-208	77	37	accounting	accounting	NOUN
ijtc-208	77	38	information	information	NOUN
ijtc-208	77	39	systems	system	NOUN
ijtc-208	77	40	,	,	PUNCT
ijtc-208	77	41	this	this	PRON
ijtc-208	77	42	is	be	AUX
ijtc-208	77	43	because	because	SCONJ
ijtc-208	77	44	the	the	DET
ijtc-208	77	45	emphasis	emphasis	NOUN
ijtc-208	77	46	of	of	ADP
ijtc-208	77	47	this	this	DET
ijtc-208	77	48	study	study	NOUN
ijtc-208	77	49	is	be	AUX
ijtc-208	77	50	to	to	PART
ijtc-208	77	51	see	see	VERB
ijtc-208	77	52	the	the	DET
ijtc-208	77	53	effect	effect	NOUN
ijtc-208	77	54	of	of	ADP
ijtc-208	77	55	behavioral	behavioral	ADJ
ijtc-208	77	56	aspects	aspect	NOUN
ijtc-208	77	57	in	in	ADP
ijtc-208	77	58	the	the	DET
ijtc-208	77	59	use	use	NOUN
ijtc-208	77	60	of	of	ADP
ijtc-208	77	61	accounting	accounting	NOUN
ijtc-208	77	62	information	information	NOUN
ijtc-208	77	63	systems	system	NOUN
ijtc-208	77	64	.	.	PUNCT
ijtc-208	78	1	(	(	PUNCT
ijtc-208	78	2	safkaur	safkaur	NOUN
ijtc-208	78	3	&	&	CCONJ
ijtc-208	78	4	hertati	hertati	PROPN
ijtc-208	78	5	,	,	PUNCT
ijtc-208	78	6	2020	2020	NUM
ijtc-208	78	7	:	:	PUNCT
ijtc-208	79	1	hertati	hertati	NOUN
ijtc-208	79	2	,	,	PUNCT
ijtc-208	79	3	et	et	PROPN
ijtc-208	79	4	,	,	PUNCT
ijtc-208	79	5	al	al	PROPN
ijtc-208	79	6	,	,	PUNCT
ijtc-208	79	7	2020	2020	NUM
ijtc-208	79	8	)	)	PUNCT
ijtc-208	79	9	.	.	PUNCT
ijtc-208	80	1	in	in	ADP
ijtc-208	80	2	general	general	ADJ
ijtc-208	80	3	,	,	PUNCT
ijtc-208	80	4	the	the	DET
ijtc-208	80	5	meaning	meaning	NOUN
ijtc-208	80	6	of	of	ADP
ijtc-208	80	7	the	the	DET
ijtc-208	80	8	word	word	NOUN
ijtc-208	80	9	performance	performance	NOUN
ijtc-208	80	10	is	be	AUX
ijtc-208	80	11	defined	define	VERB
ijtc-208	80	12	as	as	ADP
ijtc-208	80	13	a	a	DET
ijtc-208	80	14	record	record	NOUN
ijtc-208	80	15	of	of	ADP
ijtc-208	80	16	the	the	DET
ijtc-208	80	17	results	result	NOUN
ijtc-208	80	18	or	or	CCONJ
ijtc-208	80	19	achievements	achievement	NOUN
ijtc-208	80	20	that	that	PRON
ijtc-208	80	21	have	have	AUX
ijtc-208	80	22	been	be	AUX
ijtc-208	80	23	achieved	achieve	VERB
ijtc-208	80	24	,	,	PUNCT
ijtc-208	80	25	as	as	SCONJ
ijtc-208	80	26	explained	explain	VERB
ijtc-208	80	27	by	by	ADP
ijtc-208	80	28	bernardin	bernardin	NOUN
ijtc-208	80	29	and	and	CCONJ
ijtc-208	80	30	russell	russell	PROPN
ijtc-208	80	31	(	(	PUNCT
ijtc-208	80	32	1993	1993	NUM
ijtc-208	80	33	):	):	PUNCT
ijtc-208	80	34	"	"	PUNCT
ijtc-208	80	35	performance	performance	NOUN
ijtc-208	80	36	is	be	AUX
ijtc-208	80	37	the	the	DET
ijtc-208	80	38	record	record	NOUN
ijtc-208	80	39	of	of	ADP
ijtc-208	80	40	outcomes	outcome	NOUN
ijtc-208	80	41	produced	produce	VERB
ijtc-208	80	42	on	on	ADP
ijtc-208	80	43	a	a	DET
ijtc-208	80	44	specified	specified	ADJ
ijtc-208	80	45	period	period	NOUN
ijtc-208	80	46	"	"	PUNCT
ijtc-208	80	47	.	.	PUNCT
ijtc-208	81	1	performance	performance	NOUN
ijtc-208	81	2	is	be	AUX
ijtc-208	81	3	a	a	DET
ijtc-208	81	4	record	record	NOUN
ijtc-208	81	5	of	of	ADP
ijtc-208	81	6	the	the	DET
ijtc-208	81	7	outcomes	outcome	NOUN
ijtc-208	81	8	generated	generate	VERB
ijtc-208	81	9	in	in	ADP
ijtc-208	81	10	a	a	DET
ijtc-208	81	11	period	period	NOUN
ijtc-208	81	12	.	.	PUNCT
ijtc-208	82	1	then	then	ADV
ijtc-208	82	2	stolovitch	stolovitch	VERB
ijtc-208	82	3	and	and	CCONJ
ijtc-208	82	4	keeps	keep	VERB
ijtc-208	82	5	(	(	PUNCT
ijtc-208	82	6	1992	1992	NUM
ijtc-208	82	7	)	)	PUNCT
ijtc-208	82	8	explained	explain	VERB
ijtc-208	82	9	that	that	SCONJ
ijtc-208	82	10	performance	performance	NOUN
ijtc-208	82	11	is	be	AUX
ijtc-208	82	12	a	a	DET
ijtc-208	82	13	set	set	NOUN
ijtc-208	82	14	of	of	ADP
ijtc-208	82	15	results	result	NOUN
ijtc-208	82	16	that	that	PRON
ijtc-208	82	17	usually	usually	ADV
ijtc-208	82	18	refers	refer	VERB
ijtc-208	82	19	to	to	ADP
ijtc-208	82	20	the	the	DET
ijtc-208	82	21	achievement	achievement	NOUN
ijtc-208	82	22	of	of	ADP
ijtc-208	82	23	the	the	DET
ijtc-208	82	24	work	work	NOUN
ijtc-208	82	25	done	do	VERB
ijtc-208	82	26	.	.	PUNCT
ijtc-208	83	1	then	then	ADV
ijtc-208	83	2	gomes	gomes	PROPN
ijtc-208	83	3	(	(	PUNCT
ijtc-208	83	4	2003	2003	NUM
ijtc-208	83	5	)	)	PUNCT
ijtc-208	83	6	explains	explain	VERB
ijtc-208	83	7	that	that	SCONJ
ijtc-208	83	8	performance	performance	NOUN
ijtc-208	83	9	is	be	AUX
ijtc-208	83	10	the	the	DET
ijtc-208	83	11	level	level	NOUN
ijtc-208	83	12	of	of	ADP
ijtc-208	83	13	achievement	achievement	NOUN
ijtc-208	83	14	or	or	CCONJ
ijtc-208	83	15	success	success	NOUN
ijtc-208	83	16	achieved	achieve	VERB
ijtc-208	83	17	by	by	ADP
ijtc-208	83	18	an	an	DET
ijtc-208	83	19	organization	organization	NOUN
ijtc-208	83	20	in	in	ADP
ijtc-208	83	21	a	a	DET
ijtc-208	83	22	certain	certain	ADJ
ijtc-208	83	23	period	period	NOUN
ijtc-208	83	24	.	.	PUNCT
ijtc-208	84	1	in	in	ADP
ijtc-208	84	2	this	this	DET
ijtc-208	84	3	study	study	NOUN
ijtc-208	84	4	,	,	PUNCT
ijtc-208	84	5	the	the	DET
ijtc-208	84	6	notion	notion	NOUN
ijtc-208	84	7	of	of	ADP
ijtc-208	84	8	corporate	corporate	ADJ
ijtc-208	84	9	financial	financial	ADJ
ijtc-208	84	10	performance	performance	NOUN
ijtc-208	84	11	refers	refer	VERB
ijtc-208	84	12	to	to	ADP
ijtc-208	84	13	gomes	gomes	PROPN
ijtc-208	84	14	(	(	PUNCT
ijtc-208	84	15	2003	2003	NUM
ijtc-208	84	16	)	)	PUNCT
ijtc-208	84	17	,	,	PUNCT
ijtc-208	84	18	where	where	SCONJ
ijtc-208	84	19	the	the	DET
ijtc-208	84	20	company	company	NOUN
ijtc-208	84	21	's	's	PART
ijtc-208	84	22	financial	financial	ADJ
ijtc-208	84	23	performance	performance	NOUN
ijtc-208	84	24	is	be	AUX
ijtc-208	84	25	the	the	DET
ijtc-208	84	26	level	level	NOUN
ijtc-208	84	27	of	of	ADP
ijtc-208	84	28	financial	financial	ADJ
ijtc-208	84	29	achievement	achievement	NOUN
ijtc-208	84	30	or	or	CCONJ
ijtc-208	84	31	success	success	NOUN
ijtc-208	84	32	achieved	achieve	VERB
ijtc-208	84	33	by	by	ADP
ijtc-208	84	34	a	a	DET
ijtc-208	84	35	company	company	NOUN
ijtc-208	84	36	in	in	ADP
ijtc-208	84	37	a	a	DET
ijtc-208	84	38	certain	certain	ADJ
ijtc-208	84	39	period	period	NOUN
ijtc-208	84	40	.	.	PUNCT
ijtc-208	85	1	the	the	DET
ijtc-208	85	2	role	role	NOUN
ijtc-208	85	3	of	of	ADP
ijtc-208	85	4	accounting	accounting	NOUN
ijtc-208	85	5	information	information	NOUN
ijtc-208	85	6	system	system	NOUN
ijtc-208	85	7	afflication	afflication	NOUN
ijtc-208	85	8	in	in	ADP
ijtc-208	85	9	reliability	reliability	NOUN
ijtc-208	85	10	financial	financial	ADJ
ijtc-208	85	11	reporting	reporting	NOUN
ijtc-208	85	12	hertati	hertati	NOUN
ijtc-208	85	13	,	,	PUNCT
ijtc-208	85	14	et	et	PROPN
ijtc-208	85	15	.	.	PUNCT
ijtc-208	86	1	al	al	PROPN
ijtc-208	86	2	102	102	NUM
ijtc-208	86	3	|	|	ADV
ijtc-208	86	4	ilomata	ilomata	PROPN
ijtc-208	86	5	international	international	ADJ
ijtc-208	86	6	journal	journal	NOUN
ijtc-208	86	7	of	of	ADP
ijtc-208	86	8	tax	tax	PROPN
ijtc-208	86	9	&	&	CCONJ
ijtc-208	86	10	accounting	accounting	PROPN
ijtc-208	86	11	volume	volume	NOUN
ijtc-208	86	12	2	2	NUM
ijtc-208	86	13	issue	issue	NOUN
ijtc-208	86	14	1	1	NUM
ijtc-208	86	15	,	,	PUNCT
ijtc-208	86	16	january	january	PROPN
ijtc-208	86	17	2021	2021	NUM
ijtc-208	86	18	the	the	DET
ijtc-208	86	19	level	level	NOUN
ijtc-208	86	20	of	of	ADP
ijtc-208	86	21	achievement	achievement	NOUN
ijtc-208	86	22	or	or	CCONJ
ijtc-208	86	23	financial	financial	ADJ
ijtc-208	86	24	success	success	NOUN
ijtc-208	86	25	is	be	AUX
ijtc-208	86	26	usually	usually	ADV
ijtc-208	86	27	associated	associate	VERB
ijtc-208	86	28	with	with	ADP
ijtc-208	86	29	the	the	DET
ijtc-208	86	30	level	level	NOUN
ijtc-208	86	31	of	of	ADP
ijtc-208	86	32	profits	profit	NOUN
ijtc-208	86	33	obtained	obtain	VERB
ijtc-208	86	34	by	by	ADP
ijtc-208	86	35	the	the	DET
ijtc-208	86	36	company	company	NOUN
ijtc-208	86	37	.	.	PUNCT
ijtc-208	87	1	according	accord	VERB
ijtc-208	87	2	to	to	ADP
ijtc-208	87	3	neely	neely	PROPN
ijtc-208	87	4	(	(	PUNCT
ijtc-208	87	5	1995	1995	NUM
ijtc-208	87	6	)	)	PUNCT
ijtc-208	87	7	,	,	PUNCT
ijtc-208	87	8	performance	performance	NOUN
ijtc-208	87	9	measurement	measurement	NOUN
ijtc-208	87	10	is	be	AUX
ijtc-208	87	11	a	a	DET
ijtc-208	87	12	process	process	NOUN
ijtc-208	87	13	of	of	ADP
ijtc-208	87	14	quantification	quantification	NOUN
ijtc-208	87	15	of	of	ADP
ijtc-208	87	16	various	various	ADJ
ijtc-208	87	17	actions	action	NOUN
ijtc-208	87	18	taken	take	VERB
ijtc-208	87	19	.	.	PUNCT
ijtc-208	88	1	the	the	DET
ijtc-208	88	2	main	main	ADJ
ijtc-208	88	3	purpose	purpose	NOUN
ijtc-208	88	4	of	of	ADP
ijtc-208	88	5	performance	performance	NOUN
ijtc-208	88	6	measurement	measurement	NOUN
ijtc-208	88	7	is	be	AUX
ijtc-208	88	8	to	to	PART
ijtc-208	88	9	help	help	VERB
ijtc-208	88	10	companies	company	NOUN
ijtc-208	88	11	identify	identify	VERB
ijtc-208	88	12	performance	performance	NOUN
ijtc-208	88	13	problems	problem	NOUN
ijtc-208	88	14	and	and	CCONJ
ijtc-208	88	15	focus	focus	VERB
ijtc-208	88	16	on	on	ADP
ijtc-208	88	17	the	the	DET
ijtc-208	88	18	effectiveness	effectiveness	NOUN
ijtc-208	88	19	and	and	CCONJ
ijtc-208	88	20	efficiency	efficiency	NOUN
ijtc-208	88	21	of	of	ADP
ijtc-208	88	22	the	the	DET
ijtc-208	88	23	company	company	NOUN
ijtc-208	88	24	(	(	PUNCT
ijtc-208	88	25	yuksel	yuksel	INTJ
ijtc-208	88	26	,	,	PUNCT
ijtc-208	88	27	2004	2004	NUM
ijtc-208	88	28	)	)	PUNCT
ijtc-208	88	29	.	.	PUNCT
ijtc-208	89	1	therefore	therefore	ADV
ijtc-208	89	2	,	,	PUNCT
ijtc-208	89	3	performance	performance	NOUN
ijtc-208	89	4	measurement	measurement	NOUN
ijtc-208	89	5	can	can	AUX
ijtc-208	89	6	be	be	AUX
ijtc-208	89	7	used	use	VERB
ijtc-208	89	8	to	to	PART
ijtc-208	89	9	assess	assess	VERB
ijtc-208	89	10	the	the	DET
ijtc-208	89	11	success	success	NOUN
ijtc-208	89	12	of	of	ADP
ijtc-208	89	13	the	the	DET
ijtc-208	89	14	company	company	NOUN
ijtc-208	89	15	and	and	CCONJ
ijtc-208	89	16	also	also	ADV
ijtc-208	89	17	plays	play	VERB
ijtc-208	89	18	an	an	DET
ijtc-208	89	19	important	important	ADJ
ijtc-208	89	20	role	role	NOUN
ijtc-208	89	21	in	in	ADP
ijtc-208	89	22	the	the	DET
ijtc-208	89	23	control	control	NOUN
ijtc-208	89	24	system	system	NOUN
ijtc-208	89	25	and	and	CCONJ
ijtc-208	89	26	organizational	organizational	ADJ
ijtc-208	89	27	planning	planning	NOUN
ijtc-208	89	28	(	(	PUNCT
ijtc-208	89	29	kennerley	kennerley	NOUN
ijtc-208	89	30	and	and	CCONJ
ijtc-208	89	31	neely	neely	NOUN
ijtc-208	89	32	,	,	PUNCT
ijtc-208	89	33	2003	2003	NUM
ijtc-208	89	34	.	.	PUNCT
ijtc-208	90	1	according	accord	VERB
ijtc-208	90	2	to	to	ADP
ijtc-208	90	3	the	the	DET
ijtc-208	90	4	literature	literature	NOUN
ijtc-208	90	5	,	,	PUNCT
ijtc-208	90	6	there	there	PRON
ijtc-208	90	7	are	be	VERB
ijtc-208	90	8	two	two	NUM
ijtc-208	90	9	ways	way	NOUN
ijtc-208	90	10	of	of	ADP
ijtc-208	90	11	performance	performance	NOUN
ijtc-208	90	12	measurement	measurement	NOUN
ijtc-208	90	13	,	,	PUNCT
ijtc-208	90	14	namely	namely	ADV
ijtc-208	90	15	traditional	traditional	ADJ
ijtc-208	90	16	performance	performance	NOUN
ijtc-208	90	17	measurement	measurement	NOUN
ijtc-208	90	18	and	and	CCONJ
ijtc-208	90	19	non	non	ADJ
ijtc-208	90	20	-	-	ADJ
ijtc-208	90	21	traditional	traditional	ADJ
ijtc-208	90	22	performance	performance	NOUN
ijtc-208	90	23	measurement	measurement	NOUN
ijtc-208	90	24	.	.	PUNCT
ijtc-208	91	1	on	on	ADP
ijtc-208	91	2	financial	financial	ADJ
ijtc-208	91	3	measures	measure	NOUN
ijtc-208	91	4	derived	derive	VERB
ijtc-208	91	5	from	from	ADP
ijtc-208	91	6	financial	financial	ADJ
ijtc-208	91	7	statements	statement	NOUN
ijtc-208	91	8	,	,	PUNCT
ijtc-208	91	9	such	such	ADJ
ijtc-208	91	10	as	as	ADP
ijtc-208	91	11	:	:	PUNCT
ijtc-208	91	12	1	1	X
ijtc-208	91	13	.	.	X
ijtc-208	91	14	growth	growth	NOUN
ijtc-208	91	15	is	be	AUX
ijtc-208	91	16	impact	impact	NOUN
ijtc-208	91	17	on	on	ADP
ijtc-208	91	18	physical	physical	ADJ
ijtc-208	91	19	aspects	aspect	NOUN
ijtc-208	91	20	(	(	PUNCT
ijtc-208	91	21	quantity	quantity	NOUN
ijtc-208	91	22	)	)	PUNCT
ijtc-208	91	23	,	,	PUNCT
ijtc-208	91	24	while	while	SCONJ
ijtc-208	91	25	development	development	NOUN
ijtc-208	91	26	is	be	AUX
ijtc-208	91	27	related	relate	VERB
ijtc-208	91	28	to	to	ADP
ijtc-208	91	29	the	the	DET
ijtc-208	91	30	maturation	maturation	NOUN
ijtc-208	91	31	of	of	ADP
ijtc-208	91	32	functions	function	NOUN
ijtc-208	91	33	which	which	PRON
ijtc-208	91	34	is	be	AUX
ijtc-208	91	35	the	the	DET
ijtc-208	91	36	result	result	NOUN
ijtc-208	91	37	of	of	ADP
ijtc-208	91	38	the	the	DET
ijtc-208	91	39	interaction	interaction	NOUN
ijtc-208	91	40	of	of	ADP
ijtc-208	91	41	maturity	maturity	NOUN
ijtc-208	91	42	which	which	PRON
ijtc-208	91	43	is	be	AUX
ijtc-208	91	44	influenced	influence	VERB
ijtc-208	91	45	by	by	ADP
ijtc-208	91	46	the	the	DET
ijtc-208	91	47	development	development	NOUN
ijtc-208	91	48	of	of	ADP
ijtc-208	91	49	the	the	DET
ijtc-208	91	50	system	system	NOUN
ijtc-208	91	51	of	of	ADP
ijtc-208	91	52	speech	speech	NOUN
ijtc-208	91	53	,	,	PUNCT
ijtc-208	91	54	emotions	emotion	NOUN
ijtc-208	91	55	,	,	PUNCT
ijtc-208	91	56	and	and	CCONJ
ijtc-208	91	57	socialization	socialization	NOUN
ijtc-208	91	58	(	(	PUNCT
ijtc-208	91	59	quality	quality	NOUN
ijtc-208	91	60	)	)	PUNCT
ijtc-208	91	61	.	.	PUNCT
ijtc-208	92	1	all	all	PRON
ijtc-208	92	2	of	of	ADP
ijtc-208	92	3	these	these	DET
ijtc-208	92	4	functions	function	NOUN
ijtc-208	92	5	play	play	VERB
ijtc-208	92	6	an	an	DET
ijtc-208	92	7	important	important	ADJ
ijtc-208	92	8	role	role	NOUN
ijtc-208	92	9	in	in	ADP
ijtc-208	92	10	life	life	NOUN
ijtc-208	92	11	as	as	ADP
ijtc-208	92	12	a	a	DET
ijtc-208	92	13	whole	whole	NOUN
ijtc-208	92	14	.	.	PUNCT
ijtc-208	93	1	2	2	X
ijtc-208	93	2	.	.	X
ijtc-208	93	3	profit	profit	NOUN
ijtc-208	93	4	is	be	AUX
ijtc-208	93	5	the	the	DET
ijtc-208	93	6	size	size	NOUN
ijtc-208	93	7	of	of	ADP
ijtc-208	93	8	the	the	DET
ijtc-208	93	9	company	company	NOUN
ijtc-208	93	10	is	be	AUX
ijtc-208	93	11	large	large	ADJ
ijtc-208	93	12	or	or	CCONJ
ijtc-208	93	13	small	small	ADJ
ijtc-208	93	14	,	,	PUNCT
ijtc-208	93	15	but	but	CCONJ
ijtc-208	93	16	actually	actually	ADV
ijtc-208	93	17	,	,	PUNCT
ijtc-208	93	18	the	the	DET
ijtc-208	93	19	figures	figure	NOUN
ijtc-208	93	20	mentioned	mention	VERB
ijtc-208	93	21	do	do	AUX
ijtc-208	93	22	not	not	PART
ijtc-208	93	23	yet	yet	ADV
ijtc-208	93	24	reflect	reflect	VERB
ijtc-208	93	25	the	the	DET
ijtc-208	93	26	net	net	ADJ
ijtc-208	93	27	benefits	benefit	NOUN
ijtc-208	93	28	that	that	PRON
ijtc-208	93	29	can	can	AUX
ijtc-208	93	30	be	be	AUX
ijtc-208	93	31	obtained	obtain	VERB
ijtc-208	93	32	.	.	PUNCT
ijtc-208	94	1	3	3	X
ijtc-208	94	2	.	.	X
ijtc-208	94	3	return	return	NOUN
ijtc-208	94	4	on	on	ADP
ijtc-208	94	5	investment	investment	NOUN
ijtc-208	94	6	is	be	AUX
ijtc-208	94	7	the	the	DET
ijtc-208	94	8	return	return	NOUN
ijtc-208	94	9	on	on	ADP
ijtc-208	94	10	investment	investment	NOUN
ijtc-208	94	11	is	be	AUX
ijtc-208	94	12	calculated	calculate	VERB
ijtc-208	94	13	based	base	VERB
ijtc-208	94	14	on	on	ADP
ijtc-208	94	15	the	the	DET
ijtc-208	94	16	results	result	NOUN
ijtc-208	94	17	of	of	ADP
ijtc-208	94	18	the	the	DET
ijtc-208	94	19	division	division	NOUN
ijtc-208	94	20	of	of	ADP
ijtc-208	94	21	income	income	NOUN
ijtc-208	94	22	generated	generate	VERB
ijtc-208	94	23	by	by	ADP
ijtc-208	94	24	the	the	DET
ijtc-208	94	25	amount	amount	NOUN
ijtc-208	94	26	of	of	ADP
ijtc-208	94	27	capital	capital	NOUN
ijtc-208	94	28	invested	invest	VERB
ijtc-208	94	29	.	.	PUNCT
ijtc-208	95	1	this	this	PRON
ijtc-208	95	2	means	mean	VERB
ijtc-208	95	3	that	that	SCONJ
ijtc-208	95	4	roi	roi	NOUN
ijtc-208	95	5	plays	play	VERB
ijtc-208	95	6	an	an	DET
ijtc-208	95	7	important	important	ADJ
ijtc-208	95	8	role	role	NOUN
ijtc-208	95	9	in	in	ADP
ijtc-208	95	10	providing	provide	VERB
ijtc-208	95	11	information	information	NOUN
ijtc-208	95	12	about	about	ADP
ijtc-208	95	13	the	the	DET
ijtc-208	95	14	size	size	NOUN
ijtc-208	95	15	of	of	ADP
ijtc-208	95	16	business	business	NOUN
ijtc-208	95	17	profitability	profitability	NOUN
ijtc-208	95	18	clearly	clearly	ADV
ijtc-208	95	19	so	so	SCONJ
ijtc-208	95	20	that	that	SCONJ
ijtc-208	95	21	all	all	DET
ijtc-208	95	22	operational	operational	ADJ
ijtc-208	95	23	activities	activity	NOUN
ijtc-208	95	24	can	can	AUX
ijtc-208	95	25	be	be	AUX
ijtc-208	95	26	evaluated	evaluate	VERB
ijtc-208	95	27	for	for	ADP
ijtc-208	95	28	their	their	PRON
ijtc-208	95	29	return	return	NOUN
ijtc-208	95	30	on	on	ADP
ijtc-208	95	31	investment	investment	NOUN
ijtc-208	95	32	.	.	PUNCT
ijtc-208	96	1	that	that	PRON
ijtc-208	96	2	is	be	AUX
ijtc-208	96	3	why	why	SCONJ
ijtc-208	96	4	you	you	PRON
ijtc-208	96	5	need	need	VERB
ijtc-208	96	6	to	to	PART
ijtc-208	96	7	know	know	VERB
ijtc-208	96	8	how	how	SCONJ
ijtc-208	96	9	to	to	PART
ijtc-208	96	10	calculate	calculate	VERB
ijtc-208	96	11	roi	roi	NOUN
ijtc-208	96	12	appropriately	appropriately	ADV
ijtc-208	96	13	.	.	PUNCT
ijtc-208	97	1	4	4	X
ijtc-208	97	2	.	.	X
ijtc-208	97	3	economic	economic	ADJ
ijtc-208	97	4	value	value	NOUN
ijtc-208	97	5	added	add	VERB
ijtc-208	97	6	is	be	AUX
ijtc-208	97	7	the	the	DET
ijtc-208	97	8	size	size	NOUN
ijtc-208	97	9	of	of	ADP
ijtc-208	97	10	a	a	DET
ijtc-208	97	11	company	company	NOUN
ijtc-208	97	12	's	's	PART
ijtc-208	97	13	economic	economic	ADJ
ijtc-208	97	14	profit	profit	NOUN
ijtc-208	97	15	,	,	PUNCT
ijtc-208	97	16	which	which	PRON
ijtc-208	97	17	is	be	AUX
ijtc-208	97	18	the	the	DET
ijtc-208	97	19	profit	profit	NOUN
ijtc-208	97	20	earned	earn	VERB
ijtc-208	97	21	by	by	ADP
ijtc-208	97	22	the	the	DET
ijtc-208	97	23	company	company	NOUN
ijtc-208	97	24	minus	minus	ADP
ijtc-208	97	25	the	the	DET
ijtc-208	97	26	cost	cost	NOUN
ijtc-208	97	27	of	of	ADP
ijtc-208	97	28	financing	finance	VERB
ijtc-208	97	29	the	the	DET
ijtc-208	97	30	company	company	NOUN
ijtc-208	97	31	's	's	PART
ijtc-208	97	32	capital	capital	NOUN
ijtc-208	97	33	.	.	PUNCT
ijtc-208	98	1	accounting	accounting	NOUN
ijtc-208	98	2	profit	profit	NOUN
ijtc-208	98	3	is	be	AUX
ijtc-208	98	4	also	also	ADV
ijtc-208	98	5	known	know	VERB
ijtc-208	98	6	as	as	ADP
ijtc-208	98	7	net	net	ADJ
ijtc-208	98	8	income	income	NOUN
ijtc-208	98	9	and	and	CCONJ
ijtc-208	98	10	is	be	AUX
ijtc-208	98	11	the	the	DET
ijtc-208	98	12	company	company	NOUN
ijtc-208	98	13	's	's	PART
ijtc-208	98	14	income	income	NOUN
ijtc-208	98	15	minus	minus	CCONJ
ijtc-208	98	16	all	all	PRON
ijtc-208	98	17	of	of	ADP
ijtc-208	98	18	its	its	PRON
ijtc-208	98	19	explicit	explicit	ADJ
ijtc-208	98	20	costs	cost	NOUN
ijtc-208	98	21	.	.	PUNCT
ijtc-208	99	1	5	5	X
ijtc-208	99	2	.	.	X
ijtc-208	99	3	cash	cash	NOUN
ijtc-208	99	4	flow	flow	NOUN
ijtc-208	99	5	is	be	AUX
ijtc-208	99	6	movements	movement	NOUN
ijtc-208	99	7	of	of	ADP
ijtc-208	99	8	money	money	NOUN
ijtc-208	99	9	coming	come	VERB
ijtc-208	99	10	in	in	ADV
ijtc-208	99	11	and	and	CCONJ
ijtc-208	99	12	going	go	VERB
ijtc-208	99	13	out	out	ADV
ijtc-208	99	14	,	,	PUNCT
ijtc-208	99	15	money	money	NOUN
ijtc-208	99	16	earned	earn	VERB
ijtc-208	99	17	and	and	CCONJ
ijtc-208	99	18	issued	issue	VERB
ijtc-208	99	19	within	within	ADP
ijtc-208	99	20	a	a	DET
ijtc-208	99	21	certain	certain	ADJ
ijtc-208	99	22	period	period	NOUN
ijtc-208	99	23	.	.	PUNCT
ijtc-208	100	1	because	because	SCONJ
ijtc-208	100	2	the	the	DET
ijtc-208	100	3	financial	financial	ADJ
ijtc-208	100	4	performance	performance	NOUN
ijtc-208	100	5	of	of	ADP
ijtc-208	100	6	the	the	DET
ijtc-208	100	7	data	datum	NOUN
ijtc-208	100	8	is	be	AUX
ijtc-208	100	9	sourced	source	VERB
ijtc-208	100	10	from	from	ADP
ijtc-208	100	11	financial	financial	ADJ
ijtc-208	100	12	statements	statement	NOUN
ijtc-208	100	13	,	,	PUNCT
ijtc-208	100	14	traditional	traditional	ADJ
ijtc-208	100	15	performance	performance	NOUN
ijtc-208	100	16	measurements	measurement	NOUN
ijtc-208	100	17	are	be	AUX
ijtc-208	100	18	often	often	ADV
ijtc-208	100	19	criticized	criticize	VERB
ijtc-208	100	20	for	for	ADP
ijtc-208	100	21	presenting	present	VERB
ijtc-208	100	22	past	past	ADJ
ijtc-208	100	23	data	datum	NOUN
ijtc-208	100	24	and	and	CCONJ
ijtc-208	100	25	not	not	PART
ijtc-208	100	26	oriented	orient	VERB
ijtc-208	100	27	towards	towards	ADP
ijtc-208	100	28	the	the	DET
ijtc-208	100	29	future	future	NOUN
ijtc-208	100	30	so	so	SCONJ
ijtc-208	100	31	that	that	SCONJ
ijtc-208	100	32	they	they	PRON
ijtc-208	100	33	are	be	AUX
ijtc-208	100	34	considered	consider	VERB
ijtc-208	100	35	less	less	ADV
ijtc-208	100	36	relevant	relevant	ADJ
ijtc-208	100	37	to	to	ADP
ijtc-208	100	38	the	the	DET
ijtc-208	100	39	current	current	ADJ
ijtc-208	100	40	situation	situation	NOUN
ijtc-208	100	41	.	.	PUNCT
ijtc-208	101	1	based	base	VERB
ijtc-208	101	2	on	on	ADP
ijtc-208	101	3	this	this	DET
ijtc-208	101	4	thinking	thinking	NOUN
ijtc-208	101	5	,	,	PUNCT
ijtc-208	101	6	the	the	DET
ijtc-208	101	7	concept	concept	NOUN
ijtc-208	101	8	of	of	ADP
ijtc-208	101	9	non	non	ADJ
ijtc-208	101	10	-	-	ADJ
ijtc-208	101	11	traditional	traditional	ADJ
ijtc-208	101	12	performance	performance	NOUN
ijtc-208	101	13	measurement	measurement	NOUN
ijtc-208	101	14	was	be	AUX
ijtc-208	101	15	born	bear	VERB
ijtc-208	101	16	,	,	PUNCT
ijtc-208	101	17	one	one	NUM
ijtc-208	101	18	of	of	ADP
ijtc-208	101	19	which	which	PRON
ijtc-208	101	20	was	be	AUX
ijtc-208	101	21	developed	develop	VERB
ijtc-208	101	22	by	by	ADP
ijtc-208	101	23	kaplan	kaplan	PROPN
ijtc-208	101	24	and	and	CCONJ
ijtc-208	101	25	norton	norton	PROPN
ijtc-208	101	26	(	(	PUNCT
ijtc-208	101	27	1996	1996	NUM
ijtc-208	101	28	)	)	PUNCT
ijtc-208	101	29	,	,	PUNCT
ijtc-208	101	30	which	which	PRON
ijtc-208	101	31	is	be	AUX
ijtc-208	101	32	known	know	VERB
ijtc-208	101	33	as	as	ADP
ijtc-208	101	34	performance	performance	NOUN
ijtc-208	101	35	measurement	measurement	NOUN
ijtc-208	101	36	using	use	VERB
ijtc-208	101	37	the	the	DET
ijtc-208	101	38	balanced	balanced	ADJ
ijtc-208	101	39	scorecard	scorecard	NOUN
ijtc-208	101	40	approach	approach	NOUN
ijtc-208	101	41	.	.	PUNCT
ijtc-208	102	1	in	in	ADP
ijtc-208	102	2	measuring	measure	VERB
ijtc-208	102	3	performance	performance	NOUN
ijtc-208	102	4	with	with	ADP
ijtc-208	102	5	the	the	DET
ijtc-208	102	6	balanced	balanced	ADJ
ijtc-208	102	7	scorecard	scorecard	NOUN
ijtc-208	102	8	approach	approach	NOUN
ijtc-208	102	9	,	,	PUNCT
ijtc-208	102	10	in	in	ADP
ijtc-208	102	11	addition	addition	NOUN
ijtc-208	102	12	to	to	ADP
ijtc-208	102	13	using	use	VERB
ijtc-208	102	14	financial	financial	ADJ
ijtc-208	102	15	measures	measure	NOUN
ijtc-208	102	16	as	as	ADP
ijtc-208	102	17	in	in	ADP
ijtc-208	102	18	the	the	DET
ijtc-208	102	19	traditional	traditional	ADJ
ijtc-208	102	20	performance	performance	NOUN
ijtc-208	102	21	measurement	measurement	NOUN
ijtc-208	102	22	system	system	NOUN
ijtc-208	102	23	,	,	PUNCT
ijtc-208	102	24	balanced	balanced	ADJ
ijtc-208	102	25	scorecard	scorecard	NOUN
ijtc-208	102	26	performance	performance	NOUN
ijtc-208	102	27	measurement	measurement	NOUN
ijtc-208	102	28	also	also	ADV
ijtc-208	102	29	uses	use	VERB
ijtc-208	102	30	nonfinancial	nonfinancial	ADJ
ijtc-208	102	31	perspectives	perspective	NOUN
ijtc-208	102	32	,	,	PUNCT
ijtc-208	102	33	such	such	ADJ
ijtc-208	102	34	as	as	ADP
ijtc-208	102	35	customer	customer	NOUN
ijtc-208	102	36	perspective	perspective	NOUN
ijtc-208	102	37	,	,	PUNCT
ijtc-208	102	38	internal	internal	ADJ
ijtc-208	102	39	business	business	NOUN
ijtc-208	102	40	process	process	NOUN
ijtc-208	102	41	perspective	perspective	NOUN
ijtc-208	102	42	,	,	PUNCT
ijtc-208	102	43	and	and	CCONJ
ijtc-208	102	44	learning	learning	NOUN
ijtc-208	102	45	and	and	CCONJ
ijtc-208	102	46	growth	growth	NOUN
ijtc-208	102	47	perspective	perspective	NOUN
ijtc-208	102	48	.	.	PUNCT
ijtc-208	103	1	this	this	DET
ijtc-208	103	2	study	study	NOUN
ijtc-208	103	3	uses	use	VERB
ijtc-208	103	4	financial	financial	ADJ
ijtc-208	103	5	reporting	reporting	NOUN
ijtc-208	103	6	performance	performance	NOUN
ijtc-208	103	7	measures	measure	NOUN
ijtc-208	103	8	to	to	PART
ijtc-208	103	9	measure	measure	VERB
ijtc-208	103	10	company	company	NOUN
ijtc-208	103	11	financial	financial	ADJ
ijtc-208	103	12	performance	performance	NOUN
ijtc-208	103	13	.	.	PUNCT
ijtc-208	104	1	the	the	DET
ijtc-208	104	2	measure	measure	NOUN
ijtc-208	104	3	of	of	ADP
ijtc-208	104	4	financial	financial	ADJ
ijtc-208	104	5	performance	performance	NOUN
ijtc-208	104	6	used	use	VERB
ijtc-208	104	7	is	be	AUX
ijtc-208	104	8	profitability	profitability	NOUN
ijtc-208	104	9	,	,	PUNCT
ijtc-208	104	10	which	which	PRON
ijtc-208	104	11	is	be	AUX
ijtc-208	104	12	defined	define	VERB
ijtc-208	104	13	as	as	ADP
ijtc-208	104	14	the	the	DET
ijtc-208	104	15	company	company	NOUN
ijtc-208	104	16	's	's	PART
ijtc-208	104	17	ability	ability	NOUN
ijtc-208	104	18	to	to	PART
ijtc-208	104	19	generate	generate	VERB
ijtc-208	104	20	profits	profit	NOUN
ijtc-208	104	21	.	.	PUNCT
ijtc-208	105	1	the	the	DET
ijtc-208	105	2	reasons	reason	NOUN
ijtc-208	105	3	for	for	ADP
ijtc-208	105	4	using	use	VERB
ijtc-208	105	5	profitability	profitability	NOUN
ijtc-208	105	6	performance	performance	NOUN
ijtc-208	105	7	measures	measure	NOUN
ijtc-208	105	8	are	be	AUX
ijtc-208	105	9	:	:	PUNCT
ijtc-208	105	10	(	(	PUNCT
ijtc-208	105	11	1	1	X
ijtc-208	105	12	)	)	PUNCT
ijtc-208	105	13	profitability	profitability	NOUN
ijtc-208	105	14	is	be	AUX
ijtc-208	105	15	an	an	DET
ijtc-208	105	16	important	important	ADJ
ijtc-208	105	17	financial	financial	ADJ
ijtc-208	105	18	performance	performance	NOUN
ijtc-208	105	19	measure	measure	NOUN
ijtc-208	105	20	and	and	CCONJ
ijtc-208	105	21	is	be	AUX
ijtc-208	105	22	often	often	ADV
ijtc-208	105	23	used	use	VERB
ijtc-208	105	24	in	in	ADP
ijtc-208	105	25	research	research	NOUN
ijtc-208	105	26	to	to	PART
ijtc-208	105	27	measure	measure	VERB
ijtc-208	105	28	corporate	corporate	ADJ
ijtc-208	105	29	financial	financial	ADJ
ijtc-208	105	30	performance	performance	NOUN
ijtc-208	105	31	(	(	PUNCT
ijtc-208	105	32	barker	barker	PROPN
ijtc-208	105	33	and	and	CCONJ
ijtc-208	105	34	cagwin	cagwin	PROPN
ijtc-208	105	35	,	,	PUNCT
ijtc-208	105	36	2000	2000	NUM
ijtc-208	105	37	)	)	PUNCT
ijtc-208	105	38	profitability	profitability	NOUN
ijtc-208	105	39	can	can	AUX
ijtc-208	105	40	measure	measure	VERB
ijtc-208	105	41	overall	overall	ADJ
ijtc-208	105	42	company	company	NOUN
ijtc-208	105	43	performance	performance	NOUN
ijtc-208	105	44	and	and	CCONJ
ijtc-208	105	45	can	can	AUX
ijtc-208	105	46	measure	measure	VERB
ijtc-208	105	47	the	the	DET
ijtc-208	105	48	level	level	NOUN
ijtc-208	105	49	of	of	ADP
ijtc-208	105	50	efficiency	efficiency	NOUN
ijtc-208	105	51	in	in	ADP
ijtc-208	105	52	asset	asset	NOUN
ijtc-208	105	53	management	management	NOUN
ijtc-208	105	54	,	,	PUNCT
ijtc-208	105	55	liabilities	liability	NOUN
ijtc-208	105	56	and	and	CCONJ
ijtc-208	105	57	company	company	NOUN
ijtc-208	105	58	equity	equity	NOUN
ijtc-208	105	59	(	(	PUNCT
ijtc-208	105	60	fraser	fraser	NOUN
ijtc-208	105	61	and	and	CCONJ
ijtc-208	105	62	ormiston	ormiston	PROPN
ijtc-208	105	63	,	,	PUNCT
ijtc-208	105	64	1998	1998	NUM
ijtc-208	105	65	)	)	PUNCT
ijtc-208	105	66	;	;	PUNCT
ijtc-208	105	67	and	and	CCONJ
ijtc-208	105	68	(	(	PUNCT
ijtc-208	105	69	3	3	X
ijtc-208	105	70	)	)	PUNCT
ijtc-208	105	71	shareholders	shareholder	NOUN
ijtc-208	105	72	are	be	AUX
ijtc-208	105	73	more	more	ADV
ijtc-208	105	74	likely	likely	ADJ
ijtc-208	105	75	the	the	DET
ijtc-208	105	76	role	role	NOUN
ijtc-208	105	77	of	of	ADP
ijtc-208	105	78	accounting	account	VERB
ijtc-208	105	79	information	information	NOUN
ijtc-208	105	80	system	system	NOUN
ijtc-208	105	81	afflication	afflication	NOUN
ijtc-208	105	82	in	in	ADP
ijtc-208	105	83	reliability	reliability	NOUN
ijtc-208	105	84	financial	financial	ADJ
ijtc-208	105	85	reporting	reporting	NOUN
ijtc-208	105	86	hertati	hertati	NOUN
ijtc-208	105	87	,	,	PUNCT
ijtc-208	105	88	et	et	PROPN
ijtc-208	105	89	.	.	PUNCT
ijtc-208	106	1	al	al	PROPN
ijtc-208	106	2	103	103	NUM
ijtc-208	106	3	|	|	CCONJ
ijtc-208	106	4	ilomata	ilomata	PROPN
ijtc-208	106	5	international	international	ADJ
ijtc-208	106	6	journal	journal	NOUN
ijtc-208	106	7	of	of	ADP
ijtc-208	106	8	tax	tax	PROPN
ijtc-208	106	9	&	&	CCONJ
ijtc-208	106	10	accounting	accounting	PROPN
ijtc-208	106	11	volume	volume	NOUN
ijtc-208	106	12	2	2	NUM
ijtc-208	106	13	issue	issue	NOUN
ijtc-208	106	14	1	1	NUM
ijtc-208	106	15	,	,	PUNCT
ijtc-208	106	16	january	january	NOUN
ijtc-208	106	17	2021	2021	NUM
ijtc-208	106	18	to	to	PART
ijtc-208	106	19	use	use	VERB
ijtc-208	106	20	profitability	profitability	NOUN
ijtc-208	106	21	because	because	SCONJ
ijtc-208	106	22	the	the	DET
ijtc-208	106	23	stability	stability	NOUN
ijtc-208	106	24	of	of	ADP
ijtc-208	106	25	stock	stock	NOUN
ijtc-208	106	26	prices	price	NOUN
ijtc-208	106	27	is	be	AUX
ijtc-208	106	28	highly	highly	ADV
ijtc-208	106	29	dependent	dependent	ADJ
ijtc-208	106	30	on	on	ADP
ijtc-208	106	31	the	the	DET
ijtc-208	106	32	level	level	NOUN
ijtc-208	106	33	of	of	ADP
ijtc-208	106	34	profits	profit	NOUN
ijtc-208	106	35	and	and	CCONJ
ijtc-208	106	36	dividends	dividend	NOUN
ijtc-208	106	37	received	receive	VERB
ijtc-208	106	38	in	in	ADP
ijtc-208	106	39	the	the	DET
ijtc-208	106	40	future	future	NOUN
ijtc-208	106	41	(	(	PUNCT
ijtc-208	106	42	agus	agus	PROPN
ijtc-208	106	43	sartono	sartono	PROPN
ijtc-208	106	44	,	,	PUNCT
ijtc-208	106	45	2001	2001	NUM
ijtc-208	106	46	)	)	PUNCT
ijtc-208	106	47	.	.	PUNCT
ijtc-208	107	1	profitability	profitability	NOUN
ijtc-208	107	2	can	can	AUX
ijtc-208	107	3	be	be	AUX
ijtc-208	107	4	measured	measure	VERB
ijtc-208	107	5	using	use	VERB
ijtc-208	107	6	several	several	ADJ
ijtc-208	107	7	ratios	ratio	NOUN
ijtc-208	107	8	,	,	PUNCT
ijtc-208	107	9	including	include	VERB
ijtc-208	107	10	return	return	NOUN
ijtc-208	107	11	on	on	ADP
ijtc-208	107	12	assets	asset	NOUN
ijtc-208	107	13	(	(	PUNCT
ijtc-208	107	14	roa	roa	NOUN
ijtc-208	107	15	)	)	PUNCT
ijtc-208	107	16	,	,	PUNCT
ijtc-208	107	17	return	return	VERB
ijtc-208	107	18	on	on	ADP
ijtc-208	107	19	equity	equity	NOUN
ijtc-208	107	20	(	(	PUNCT
ijtc-208	107	21	roe	roe	PROPN
ijtc-208	107	22	)	)	PUNCT
ijtc-208	107	23	,	,	PUNCT
ijtc-208	107	24	and	and	CCONJ
ijtc-208	107	25	profit	profit	NOUN
ijtc-208	107	26	margin	margin	NOUN
ijtc-208	107	27	(	(	PUNCT
ijtc-208	107	28	gibson	gibson	PROPN
ijtc-208	107	29	,	,	PUNCT
ijtc-208	107	30	1992	1992	NUM
ijtc-208	107	31	)	)	PUNCT
ijtc-208	107	32	.	.	PUNCT
ijtc-208	108	1	roa	roa	PROPN
ijtc-208	108	2	is	be	AUX
ijtc-208	108	3	often	often	ADV
ijtc-208	108	4	referred	refer	VERB
ijtc-208	108	5	to	to	ADP
ijtc-208	108	6	as	as	ADP
ijtc-208	108	7	return	return	NOUN
ijtc-208	108	8	on	on	ADP
ijtc-208	108	9	investment	investment	NOUN
ijtc-208	108	10	(	(	PUNCT
ijtc-208	108	11	roi	roi	NOUN
ijtc-208	108	12	)	)	PUNCT
ijtc-208	108	13	,	,	PUNCT
ijtc-208	108	14	which	which	PRON
ijtc-208	108	15	is	be	AUX
ijtc-208	108	16	a	a	DET
ijtc-208	108	17	measure	measure	NOUN
ijtc-208	108	18	of	of	ADP
ijtc-208	108	19	the	the	DET
ijtc-208	108	20	effectiveness	effectiveness	NOUN
ijtc-208	108	21	of	of	ADP
ijtc-208	108	22	overall	overall	ADJ
ijtc-208	108	23	company	company	NOUN
ijtc-208	108	24	management	management	NOUN
ijtc-208	108	25	in	in	ADP
ijtc-208	108	26	generating	generate	VERB
ijtc-208	108	27	profits	profit	NOUN
ijtc-208	108	28	with	with	ADP
ijtc-208	108	29	the	the	DET
ijtc-208	108	30	use	use	NOUN
ijtc-208	108	31	of	of	ADP
ijtc-208	108	32	available	available	ADJ
ijtc-208	108	33	assets	asset	NOUN
ijtc-208	108	34	(	(	PUNCT
ijtc-208	108	35	gitman	gitman	NOUN
ijtc-208	108	36	,	,	PUNCT
ijtc-208	108	37	2003	2003	NUM
ijtc-208	108	38	)	)	PUNCT
ijtc-208	108	39	.	.	PUNCT
ijtc-208	109	1	roa	roa	PROPN
ijtc-208	109	2	is	be	AUX
ijtc-208	109	3	calculated	calculate	VERB
ijtc-208	109	4	by	by	ADP
ijtc-208	109	5	comparing	compare	VERB
ijtc-208	109	6	net	net	ADJ
ijtc-208	109	7	income	income	NOUN
ijtc-208	109	8	with	with	ADP
ijtc-208	109	9	total	total	ADJ
ijtc-208	109	10	assets	asset	NOUN
ijtc-208	109	11	.	.	PUNCT
ijtc-208	110	1	this	this	DET
ijtc-208	110	2	measure	measure	NOUN
ijtc-208	110	3	is	be	AUX
ijtc-208	110	4	generally	generally	ADV
ijtc-208	110	5	accepted	accept	VERB
ijtc-208	110	6	as	as	ADP
ijtc-208	110	7	a	a	DET
ijtc-208	110	8	measure	measure	NOUN
ijtc-208	110	9	of	of	ADP
ijtc-208	110	10	financial	financial	ADJ
ijtc-208	110	11	performance	performance	NOUN
ijtc-208	110	12	in	in	ADP
ijtc-208	110	13	empirical	empirical	ADJ
ijtc-208	110	14	studies	study	NOUN
ijtc-208	110	15	(	(	PUNCT
ijtc-208	110	16	barker	barker	PROPN
ijtc-208	110	17	and	and	CCONJ
ijtc-208	110	18	cagwin	cagwin	PROPN
ijtc-208	110	19	,	,	PUNCT
ijtc-208	110	20	2000	2000	NUM
ijtc-208	110	21	)	)	PUNCT
ijtc-208	110	22	.	.	PUNCT
ijtc-208	111	1	in	in	ADP
ijtc-208	111	2	this	this	DET
ijtc-208	111	3	study	study	NOUN
ijtc-208	111	4	,	,	PUNCT
ijtc-208	111	5	roa	roa	PROPN
ijtc-208	111	6	was	be	AUX
ijtc-208	111	7	chosen	choose	VERB
ijtc-208	111	8	as	as	ADP
ijtc-208	111	9	a	a	DET
ijtc-208	111	10	measure	measure	NOUN
ijtc-208	111	11	of	of	ADP
ijtc-208	111	12	a	a	DET
ijtc-208	111	13	company	company	NOUN
ijtc-208	111	14	's	's	PART
ijtc-208	111	15	financial	financial	ADJ
ijtc-208	111	16	performance	performance	NOUN
ijtc-208	111	17	because	because	SCONJ
ijtc-208	111	18	it	it	PRON
ijtc-208	111	19	has	have	AUX
ijtc-208	111	20	been	be	AUX
ijtc-208	111	21	used	use	VERB
ijtc-208	111	22	extensively	extensively	ADV
ijtc-208	111	23	in	in	ADP
ijtc-208	111	24	various	various	ADJ
ijtc-208	111	25	empirical	empirical	ADJ
ijtc-208	111	26	studies	study	NOUN
ijtc-208	111	27	to	to	PART
ijtc-208	111	28	measure	measure	VERB
ijtc-208	111	29	profitability	profitability	NOUN
ijtc-208	111	30	(	(	PUNCT
ijtc-208	111	31	cohen	cohen	NOUN
ijtc-208	111	32	,	,	PUNCT
ijtc-208	111	33	et.al	et.al	PROPN
ijtc-208	111	34	.	.	PROPN
ijtc-208	111	35	,	,	PUNCT
ijtc-208	111	36	1997	1997	NUM
ijtc-208	111	37	)	)	PUNCT
ijtc-208	111	38	.	.	PUNCT
ijtc-208	112	1	roe	roe	NOUN
ijtc-208	112	2	is	be	AUX
ijtc-208	112	3	a	a	DET
ijtc-208	112	4	measure	measure	NOUN
ijtc-208	112	5	of	of	ADP
ijtc-208	112	6	a	a	DET
ijtc-208	112	7	company	company	NOUN
ijtc-208	112	8	's	's	PART
ijtc-208	112	9	ability	ability	NOUN
ijtc-208	112	10	to	to	PART
ijtc-208	112	11	generate	generate	VERB
ijtc-208	112	12	profits	profit	NOUN
ijtc-208	112	13	based	base	VERB
ijtc-208	112	14	on	on	ADP
ijtc-208	112	15	a	a	DET
ijtc-208	112	16	certain	certain	ADJ
ijtc-208	112	17	amount	amount	NOUN
ijtc-208	112	18	of	of	ADP
ijtc-208	112	19	share	share	NOUN
ijtc-208	112	20	capital	capital	NOUN
ijtc-208	112	21	.	.	PUNCT
ijtc-208	113	1	this	this	DET
ijtc-208	113	2	ratio	ratio	NOUN
ijtc-208	113	3	is	be	AUX
ijtc-208	113	4	a	a	DET
ijtc-208	113	5	measure	measure	NOUN
ijtc-208	113	6	of	of	ADP
ijtc-208	113	7	profitability	profitability	NOUN
ijtc-208	113	8	from	from	ADP
ijtc-208	113	9	the	the	DET
ijtc-208	113	10	perspective	perspective	NOUN
ijtc-208	113	11	of	of	ADP
ijtc-208	113	12	shareholders	shareholder	NOUN
ijtc-208	113	13	(	(	PUNCT
ijtc-208	113	14	hertati	hertati	NOUN
ijtc-208	113	15	,	,	PUNCT
ijtc-208	113	16	2016	2016	NUM
ijtc-208	113	17	)	)	PUNCT
ijtc-208	113	18	.	.	PUNCT
ijtc-208	114	1	whereas	whereas	SCONJ
ijtc-208	114	2	profit	profit	NOUN
ijtc-208	114	3	margin	margin	NOUN
ijtc-208	114	4	is	be	AUX
ijtc-208	114	5	defined	define	VERB
ijtc-208	114	6	as	as	ADP
ijtc-208	114	7	the	the	DET
ijtc-208	114	8	extent	extent	NOUN
ijtc-208	114	9	of	of	ADP
ijtc-208	114	10	the	the	DET
ijtc-208	114	11	company	company	NOUN
ijtc-208	114	12	's	's	PART
ijtc-208	114	13	ability	ability	NOUN
ijtc-208	114	14	to	to	PART
ijtc-208	114	15	generate	generate	VERB
ijtc-208	114	16	net	net	ADJ
ijtc-208	114	17	income	income	NOUN
ijtc-208	114	18	at	at	ADP
ijtc-208	114	19	a	a	DET
ijtc-208	114	20	certain	certain	ADJ
ijtc-208	114	21	sales	sale	NOUN
ijtc-208	114	22	level	level	NOUN
ijtc-208	114	23	.	.	PUNCT
ijtc-208	115	1	high	high	ADJ
ijtc-208	115	2	-	-	PUNCT
ijtc-208	115	3	profit	profit	NOUN
ijtc-208	115	4	margins	margin	NOUN
ijtc-208	115	5	indicate	indicate	VERB
ijtc-208	115	6	the	the	DET
ijtc-208	115	7	ability	ability	NOUN
ijtc-208	115	8	of	of	ADP
ijtc-208	115	9	companies	company	NOUN
ijtc-208	115	10	to	to	PART
ijtc-208	115	11	generate	generate	VERB
ijtc-208	115	12	high	high	ADJ
ijtc-208	115	13	profits	profit	NOUN
ijtc-208	115	14	at	at	ADP
ijtc-208	115	15	a	a	DET
ijtc-208	115	16	certain	certain	ADJ
ijtc-208	115	17	level	level	NOUN
ijtc-208	115	18	of	of	ADP
ijtc-208	115	19	sales	sale	NOUN
ijtc-208	115	20	.	.	PUNCT
ijtc-208	116	1	conversely	conversely	ADV
ijtc-208	116	2	,	,	PUNCT
ijtc-208	116	3	a	a	DET
ijtc-208	116	4	low	low	ADJ
ijtc-208	116	5	-	-	PUNCT
ijtc-208	116	6	profit	profit	NOUN
ijtc-208	116	7	margin	margin	NOUN
ijtc-208	116	8	indicates	indicate	VERB
ijtc-208	116	9	that	that	SCONJ
ijtc-208	116	10	sales	sale	NOUN
ijtc-208	116	11	are	be	AUX
ijtc-208	116	12	too	too	ADV
ijtc-208	116	13	low	low	ADJ
ijtc-208	116	14	for	for	ADP
ijtc-208	116	15	a	a	DET
ijtc-208	116	16	certain	certain	ADJ
ijtc-208	116	17	level	level	NOUN
ijtc-208	116	18	of	of	ADP
ijtc-208	116	19	costs	cost	NOUN
ijtc-208	116	20	,	,	PUNCT
ijtc-208	116	21	or	or	CCONJ
ijtc-208	116	22	costs	cost	NOUN
ijtc-208	116	23	are	be	AUX
ijtc-208	116	24	too	too	ADV
ijtc-208	116	25	high	high	ADJ
ijtc-208	116	26	for	for	ADP
ijtc-208	116	27	a	a	DET
ijtc-208	116	28	certain	certain	ADJ
ijtc-208	116	29	level	level	NOUN
ijtc-208	116	30	of	of	ADP
ijtc-208	116	31	sales	sale	NOUN
ijtc-208	116	32	.	.	PUNCT
ijtc-208	117	1	roe	roe	NOUN
ijtc-208	117	2	and	and	CCONJ
ijtc-208	117	3	profit	profit	NOUN
ijtc-208	117	4	margin	margin	NOUN
ijtc-208	117	5	as	as	ADV
ijtc-208	117	6	well	well	ADV
ijtc-208	117	7	as	as	ADP
ijtc-208	117	8	roa	roa	PROPN
ijtc-208	117	9	have	have	AUX
ijtc-208	117	10	also	also	ADV
ijtc-208	117	11	been	be	AUX
ijtc-208	117	12	widely	widely	ADV
ijtc-208	117	13	recognized	recognize	VERB
ijtc-208	117	14	as	as	ADP
ijtc-208	117	15	a	a	DET
ijtc-208	117	16	measure	measure	NOUN
ijtc-208	117	17	of	of	ADP
ijtc-208	117	18	financial	financial	ADJ
ijtc-208	117	19	performance	performance	NOUN
ijtc-208	117	20	in	in	ADP
ijtc-208	117	21	empirical	empirical	ADJ
ijtc-208	117	22	research	research	NOUN
ijtc-208	117	23	(	(	PUNCT
ijtc-208	117	24	salama	salama	NOUN
ijtc-208	117	25	,	,	PUNCT
ijtc-208	117	26	2003	2003	NUM
ijtc-208	117	27	)	)	PUNCT
ijtc-208	117	28	.	.	PUNCT
ijtc-208	118	1	the	the	DET
ijtc-208	118	2	impact	impact	NOUN
ijtc-208	118	3	of	of	ADP
ijtc-208	118	4	successful	successful	ADJ
ijtc-208	118	5	application	application	NOUN
ijtc-208	118	6	accounting	accounting	NOUN
ijtc-208	118	7	information	information	NOUN
ijtc-208	118	8	systems	system	NOUN
ijtc-208	118	9	on	on	ADP
ijtc-208	118	10	financial	financial	ADJ
ijtc-208	118	11	reporting	reporting	NOUN
ijtc-208	118	12	performance	performance	NOUN
ijtc-208	118	13	.	.	PUNCT
ijtc-208	119	1	susanto	susanto	NOUN
ijtc-208	119	2	(	(	PUNCT
ijtc-208	119	3	2007	2007	NUM
ijtc-208	119	4	)	)	PUNCT
ijtc-208	119	5	,	,	PUNCT
ijtc-208	119	6	states	state	VERB
ijtc-208	119	7	that	that	SCONJ
ijtc-208	119	8	when	when	SCONJ
ijtc-208	119	9	the	the	DET
ijtc-208	119	10	factors	factor	NOUN
ijtc-208	119	11	that	that	PRON
ijtc-208	119	12	influence	influence	VERB
ijtc-208	119	13	the	the	DET
ijtc-208	119	14	successful	successful	ADJ
ijtc-208	119	15	implementation	implementation	NOUN
ijtc-208	119	16	of	of	ADP
ijtc-208	119	17	accounting	accounting	NOUN
ijtc-208	119	18	information	information	NOUN
ijtc-208	119	19	systems	system	NOUN
ijtc-208	119	20	can	can	AUX
ijtc-208	119	21	be	be	AUX
ijtc-208	119	22	overcome	overcome	VERB
ijtc-208	119	23	properly	properly	ADV
ijtc-208	119	24	,	,	PUNCT
ijtc-208	119	25	organizational	organizational	ADJ
ijtc-208	119	26	dynamics	dynamic	NOUN
ijtc-208	119	27	will	will	AUX
ijtc-208	119	28	be	be	AUX
ijtc-208	119	29	created	create	VERB
ijtc-208	119	30	and	and	CCONJ
ijtc-208	119	31	will	will	AUX
ijtc-208	119	32	have	have	VERB
ijtc-208	119	33	an	an	DET
ijtc-208	119	34	impact	impact	NOUN
ijtc-208	119	35	on	on	ADP
ijtc-208	119	36	the	the	DET
ijtc-208	119	37	company	company	NOUN
ijtc-208	119	38	,	,	PUNCT
ijtc-208	119	39	which	which	PRON
ijtc-208	119	40	is	be	AUX
ijtc-208	119	41	to	to	PART
ijtc-208	119	42	be	be	AUX
ijtc-208	119	43	more	more	ADV
ijtc-208	119	44	efficient	efficient	ADJ
ijtc-208	119	45	,	,	PUNCT
ijtc-208	119	46	effective	effective	ADJ
ijtc-208	119	47	,	,	PUNCT
ijtc-208	119	48	and	and	CCONJ
ijtc-208	119	49	controlled	control	VERB
ijtc-208	119	50	,	,	PUNCT
ijtc-208	119	51	or	or	CCONJ
ijtc-208	119	52	also	also	ADV
ijtc-208	119	53	called	call	VERB
ijtc-208	119	54	to	to	PART
ijtc-208	119	55	have	have	VERB
ijtc-208	119	56	good	good	ADJ
ijtc-208	119	57	performance	performance	NOUN
ijtc-208	119	58	.	.	PUNCT
ijtc-208	120	1	as	as	SCONJ
ijtc-208	120	2	revealed	reveal	VERB
ijtc-208	120	3	by	by	ADP
ijtc-208	120	4	susanto	susanto	NOUN
ijtc-208	120	5	(	(	PUNCT
ijtc-208	120	6	2007	2007	NUM
ijtc-208	120	7	)	)	PUNCT
ijtc-208	120	8	,	,	PUNCT
ijtc-208	120	9	the	the	DET
ijtc-208	120	10	successful	successful	ADJ
ijtc-208	120	11	application	application	NOUN
ijtc-208	120	12	of	of	ADP
ijtc-208	120	13	accounting	accounting	NOUN
ijtc-208	120	14	information	information	NOUN
ijtc-208	120	15	systems	system	NOUN
ijtc-208	120	16	can	can	AUX
ijtc-208	120	17	not	not	PART
ijtc-208	120	18	only	only	ADV
ijtc-208	120	19	increase	increase	VERB
ijtc-208	120	20	the	the	DET
ijtc-208	120	21	speed	speed	NOUN
ijtc-208	120	22	and	and	CCONJ
ijtc-208	120	23	quality	quality	NOUN
ijtc-208	120	24	of	of	ADP
ijtc-208	120	25	information	information	NOUN
ijtc-208	120	26	produced	produce	VERB
ijtc-208	120	27	for	for	ADP
ijtc-208	120	28	quality	quality	NOUN
ijtc-208	120	29	decision	decision	NOUN
ijtc-208	120	30	making	making	NOUN
ijtc-208	120	31	but	but	CCONJ
ijtc-208	120	32	will	will	AUX
ijtc-208	120	33	also	also	ADV
ijtc-208	120	34	improve	improve	VERB
ijtc-208	120	35	the	the	DET
ijtc-208	120	36	quality	quality	NOUN
ijtc-208	120	37	of	of	ADP
ijtc-208	120	38	relationships	relationship	NOUN
ijtc-208	120	39	between	between	ADP
ijtc-208	120	40	individuals	individual	NOUN
ijtc-208	120	41	within	within	ADP
ijtc-208	120	42	the	the	DET
ijtc-208	120	43	organization	organization	NOUN
ijtc-208	120	44	.	.	PUNCT
ijtc-208	121	1	the	the	DET
ijtc-208	121	2	quality	quality	NOUN
ijtc-208	121	3	of	of	ADP
ijtc-208	121	4	relationships	relationship	NOUN
ijtc-208	121	5	between	between	ADP
ijtc-208	121	6	individuals	individual	NOUN
ijtc-208	121	7	will	will	AUX
ijtc-208	121	8	encourage	encourage	VERB
ijtc-208	121	9	a	a	DET
ijtc-208	121	10	company	company	NOUN
ijtc-208	121	11	to	to	PART
ijtc-208	121	12	be	be	AUX
ijtc-208	121	13	more	more	ADV
ijtc-208	121	14	dynamic	dynamic	ADJ
ijtc-208	121	15	to	to	PART
ijtc-208	121	16	produce	produce	VERB
ijtc-208	121	17	high	high	ADJ
ijtc-208	121	18	performance	performance	NOUN
ijtc-208	121	19	.	.	PUNCT
ijtc-208	122	1	according	accord	VERB
ijtc-208	122	2	to	to	ADP
ijtc-208	122	3	romney	romney	NOUN
ijtc-208	122	4	and	and	CCONJ
ijtc-208	122	5	steinbart	steinbart	NOUN
ijtc-208	122	6	(	(	PUNCT
ijtc-208	122	7	2009	2009	NUM
ijtc-208	122	8	)	)	PUNCT
ijtc-208	122	9	,	,	PUNCT
ijtc-208	122	10	the	the	DET
ijtc-208	122	11	application	application	NOUN
ijtc-208	122	12	of	of	ADP
ijtc-208	122	13	accounting	accounting	NOUN
ijtc-208	122	14	information	information	NOUN
ijtc-208	122	15	systems	system	NOUN
ijtc-208	122	16	in	in	ADP
ijtc-208	122	17	companies	company	NOUN
ijtc-208	122	18	can	can	AUX
ijtc-208	122	19	provide	provide	VERB
ijtc-208	122	20	added	add	VERB
ijtc-208	122	21	value	value	NOUN
ijtc-208	122	22	(	(	PUNCT
ijtc-208	122	23	value	value	NOUN
ijtc-208	122	24	-	-	PUNCT
ijtc-208	122	25	added	add	VERB
ijtc-208	122	26	)	)	PUNCT
ijtc-208	122	27	for	for	ADP
ijtc-208	122	28	users	user	NOUN
ijtc-208	122	29	in	in	ADP
ijtc-208	122	30	the	the	DET
ijtc-208	122	31	form	form	NOUN
ijtc-208	122	32	of	of	ADP
ijtc-208	122	33	providing	provide	VERB
ijtc-208	122	34	various	various	ADJ
ijtc-208	122	35	financial	financial	ADJ
ijtc-208	122	36	information	information	NOUN
ijtc-208	122	37	for	for	ADP
ijtc-208	122	38	planning	planning	NOUN
ijtc-208	122	39	,	,	PUNCT
ijtc-208	122	40	controlling	control	VERB
ijtc-208	122	41	,	,	PUNCT
ijtc-208	122	42	and	and	CCONJ
ijtc-208	122	43	decision	decision	NOUN
ijtc-208	122	44	-	-	PUNCT
ijtc-208	122	45	making	make	VERB
ijtc-208	122	46	activities	activity	NOUN
ijtc-208	122	47	of	of	ADP
ijtc-208	122	48	the	the	DET
ijtc-208	122	49	company	company	NOUN
ijtc-208	122	50	,	,	PUNCT
ijtc-208	122	51	which	which	PRON
ijtc-208	122	52	in	in	ADP
ijtc-208	122	53	turn	turn	NOUN
ijtc-208	122	54	has	have	VERB
ijtc-208	122	55	an	an	DET
ijtc-208	122	56	impact	impact	NOUN
ijtc-208	122	57	on	on	ADP
ijtc-208	122	58	improving	improve	VERB
ijtc-208	122	59	overall	overall	ADJ
ijtc-208	122	60	company	company	NOUN
ijtc-208	122	61	performance	performance	NOUN
ijtc-208	122	62	(	(	PUNCT
ijtc-208	122	63	financial	financial	ADJ
ijtc-208	122	64	and	and	CCONJ
ijtc-208	122	65	non	non	ADJ
ijtc-208	122	66	-	-	ADJ
ijtc-208	122	67	financial	financial	ADJ
ijtc-208	122	68	performance	performance	NOUN
ijtc-208	122	69	)	)	PUNCT
ijtc-208	122	70	.	.	PUNCT
ijtc-208	123	1	then	then	ADV
ijtc-208	123	2	gelinas	gelinas	VERB
ijtc-208	123	3	,	,	PUNCT
ijtc-208	123	4	et	et	NOUN
ijtc-208	123	5	.	.	PUNCT
ijtc-208	124	1	al	al	PROPN
ijtc-208	124	2	.	.	PROPN
ijtc-208	125	1	(	(	PUNCT
ijtc-208	125	2	1993	1993	NUM
ijtc-208	125	3	)	)	PUNCT
ijtc-208	125	4	,	,	PUNCT
ijtc-208	125	5	states	state	VERB
ijtc-208	125	6	that	that	SCONJ
ijtc-208	125	7	the	the	DET
ijtc-208	125	8	successful	successful	ADJ
ijtc-208	125	9	application	application	NOUN
ijtc-208	125	10	of	of	ADP
ijtc-208	125	11	accounting	accounting	NOUN
ijtc-208	125	12	information	information	NOUN
ijtc-208	125	13	systems	system	NOUN
ijtc-208	125	14	can	can	AUX
ijtc-208	125	15	drive	drive	VERB
ijtc-208	125	16	improvements	improvement	NOUN
ijtc-208	125	17	in	in	ADP
ijtc-208	125	18	day	day	NOUN
ijtc-208	125	19	-	-	PUNCT
ijtc-208	125	20	today	today	NOUN
ijtc-208	125	21	business	business	NOUN
ijtc-208	125	22	operations	operation	NOUN
ijtc-208	125	23	and	and	CCONJ
ijtc-208	125	24	can	can	AUX
ijtc-208	125	25	improve	improve	VERB
ijtc-208	125	26	the	the	DET
ijtc-208	125	27	quality	quality	NOUN
ijtc-208	125	28	of	of	ADP
ijtc-208	125	29	corporate	corporate	ADJ
ijtc-208	125	30	decision	decision	NOUN
ijtc-208	125	31	making	making	NOUN
ijtc-208	125	32	,	,	PUNCT
ijtc-208	125	33	both	both	PRON
ijtc-208	125	34	of	of	ADP
ijtc-208	125	35	which	which	PRON
ijtc-208	125	36	are	be	AUX
ijtc-208	125	37	major	major	ADJ
ijtc-208	125	38	components	component	NOUN
ijtc-208	125	39	in	in	ADP
ijtc-208	125	40	the	the	DET
ijtc-208	125	41	creation	creation	NOUN
ijtc-208	125	42	of	of	ADP
ijtc-208	125	43	a	a	DET
ijtc-208	125	44	corporate	corporate	ADJ
ijtc-208	125	45	financial	financial	ADJ
ijtc-208	125	46	performance	performance	NOUN
ijtc-208	125	47	.	.	PUNCT
ijtc-208	126	1	(	(	PUNCT
ijtc-208	126	2	hertati	hertati	NOUN
ijtc-208	126	3	,	,	PUNCT
ijtc-208	126	4	et	et	PROPN
ijtc-208	126	5	,	,	PUNCT
ijtc-208	126	6	al	al	PROPN
ijtc-208	126	7	,	,	PUNCT
ijtc-208	126	8	2020	2020	NUM
ijtc-208	126	9	)	)	PUNCT
ijtc-208	126	10	.	.	PUNCT
ijtc-208	127	1	in	in	ADP
ijtc-208	127	2	addition	addition	NOUN
ijtc-208	127	3	to	to	ADP
ijtc-208	127	4	the	the	DET
ijtc-208	127	5	opinions	opinion	NOUN
ijtc-208	127	6	of	of	ADP
ijtc-208	127	7	experts	expert	NOUN
ijtc-208	127	8	above	above	ADV
ijtc-208	127	9	,	,	PUNCT
ijtc-208	127	10	the	the	DET
ijtc-208	127	11	successful	successful	ADJ
ijtc-208	127	12	application	application	NOUN
ijtc-208	127	13	of	of	ADP
ijtc-208	127	14	accounting	accounting	NOUN
ijtc-208	127	15	information	information	NOUN
ijtc-208	127	16	systems	system	NOUN
ijtc-208	127	17	in	in	ADP
ijtc-208	127	18	several	several	ADJ
ijtc-208	127	19	studies	study	NOUN
ijtc-208	127	20	has	have	AUX
ijtc-208	127	21	also	also	ADV
ijtc-208	127	22	been	be	AUX
ijtc-208	127	23	proven	prove	VERB
ijtc-208	127	24	to	to	PART
ijtc-208	127	25	have	have	VERB
ijtc-208	127	26	an	an	DET
ijtc-208	127	27	impact	impact	NOUN
ijtc-208	127	28	on	on	ADP
ijtc-208	127	29	corporate	corporate	ADJ
ijtc-208	127	30	financial	financial	ADJ
ijtc-208	127	31	performance	performance	NOUN
ijtc-208	127	32	,	,	PUNCT
ijtc-208	127	33	including	include	VERB
ijtc-208	127	34	research	research	NOUN
ijtc-208	127	35	conducted	conduct	VERB
ijtc-208	127	36	by	by	ADP
ijtc-208	127	37	chang	chang	PROPN
ijtc-208	127	38	and	and	CCONJ
ijtc-208	127	39	king	king	NOUN
ijtc-208	127	40	(	(	PUNCT
ijtc-208	127	41	2005	2005	NUM
ijtc-208	127	42	)	)	PUNCT
ijtc-208	127	43	.	.	PUNCT
ijtc-208	128	1	from	from	ADP
ijtc-208	128	2	the	the	DET
ijtc-208	128	3	results	result	NOUN
ijtc-208	128	4	of	of	ADP
ijtc-208	128	5	a	a	DET
ijtc-208	128	6	survey	survey	NOUN
ijtc-208	128	7	of	of	ADP
ijtc-208	128	8	346	346	NUM
ijtc-208	128	9	users	user	NOUN
ijtc-208	128	10	of	of	ADP
ijtc-208	128	11	information	information	NOUN
ijtc-208	128	12	systems	system	NOUN
ijtc-208	128	13	in	in	ADP
ijtc-208	128	14	149	149	NUM
ijtc-208	128	15	organizations	organization	NOUN
ijtc-208	128	16	,	,	PUNCT
ijtc-208	128	17	chang	chang	PROPN
ijtc-208	128	18	and	and	CCONJ
ijtc-208	128	19	king	king	NOUN
ijtc-208	128	20	(	(	PUNCT
ijtc-208	128	21	2005	2005	NUM
ijtc-208	128	22	)	)	PUNCT
ijtc-208	128	23	found	find	VERB
ijtc-208	128	24	that	that	SCONJ
ijtc-208	128	25	the	the	DET
ijtc-208	128	26	function	function	NOUN
ijtc-208	128	27	of	of	ADP
ijtc-208	128	28	a	a	DET
ijtc-208	128	29	scorecard	scorecard	NOUN
ijtc-208	128	30	information	information	NOUN
ijtc-208	128	31	system	system	NOUN
ijtc-208	128	32	(	(	PUNCT
ijtc-208	128	33	system	system	NOUN
ijtc-208	128	34	performance	performance	NOUN
ijtc-208	128	35	,	,	PUNCT
ijtc-208	128	36	information	information	NOUN
ijtc-208	128	37	effectiveness	effectiveness	NOUN
ijtc-208	128	38	,	,	PUNCT
ijtc-208	128	39	and	and	CCONJ
ijtc-208	128	40	service	service	NOUN
ijtc-208	128	41	performance	performance	NOUN
ijtc-208	128	42	)	)	PUNCT
ijtc-208	128	43	has	have	VERB
ijtc-208	128	44	a	a	DET
ijtc-208	128	45	positive	positive	ADJ
ijtc-208	128	46	effect	effect	NOUN
ijtc-208	128	47	on	on	ADP
ijtc-208	128	48	the	the	DET
ijtc-208	128	49	effectiveness	effectiveness	NOUN
ijtc-208	128	50	of	of	ADP
ijtc-208	128	51	business	business	NOUN
ijtc-208	128	52	processes	process	NOUN
ijtc-208	128	53	and	and	CCONJ
ijtc-208	128	54	organizational	organizational	ADJ
ijtc-208	128	55	financial	financial	ADJ
ijtc-208	128	56	performance	performance	NOUN
ijtc-208	128	57	.	.	PUNCT
ijtc-208	129	1	zhang	zhang	PROPN
ijtc-208	129	2	(	(	PUNCT
ijtc-208	129	3	2007a	2007a	NUM
ijtc-208	129	4	)	)	PUNCT
ijtc-208	129	5	conducted	conduct	VERB
ijtc-208	129	6	a	a	DET
ijtc-208	129	7	study	study	NOUN
ijtc-208	129	8	on	on	ADP
ijtc-208	129	9	the	the	DET
ijtc-208	129	10	the	the	DET
ijtc-208	129	11	role	role	NOUN
ijtc-208	129	12	of	of	ADP
ijtc-208	129	13	accounting	accounting	NOUN
ijtc-208	129	14	information	information	NOUN
ijtc-208	129	15	system	system	NOUN
ijtc-208	129	16	afflication	afflication	NOUN
ijtc-208	129	17	in	in	ADP
ijtc-208	129	18	reliability	reliability	NOUN
ijtc-208	129	19	financial	financial	ADJ
ijtc-208	129	20	reporting	reporting	NOUN
ijtc-208	129	21	hertati	hertati	NOUN
ijtc-208	129	22	,	,	PUNCT
ijtc-208	129	23	et	et	PROPN
ijtc-208	129	24	.	.	PUNCT
ijtc-208	130	1	al	al	PROPN
ijtc-208	130	2	104	104	NUM
ijtc-208	131	1	|	|	ADV
ijtc-208	131	2	ilomata	ilomata	PROPN
ijtc-208	131	3	international	international	ADJ
ijtc-208	131	4	journal	journal	NOUN
ijtc-208	131	5	of	of	ADP
ijtc-208	131	6	tax	tax	PROPN
ijtc-208	131	7	&	&	CCONJ
ijtc-208	131	8	accounting	accounting	PROPN
ijtc-208	131	9	volume	volume	NOUN
ijtc-208	131	10	2	2	NUM
ijtc-208	131	11	issue	issue	NOUN
ijtc-208	131	12	1	1	NUM
ijtc-208	131	13	,	,	PUNCT
ijtc-208	131	14	january	january	PROPN
ijtc-208	131	15	2021	2021	NUM
ijtc-208	131	16	effect	effect	NOUN
ijtc-208	131	17	of	of	ADP
ijtc-208	131	18	moderating	moderate	VERB
ijtc-208	131	19	connectivity	connectivity	NOUN
ijtc-208	131	20	information	information	NOUN
ijtc-208	131	21	systems	system	NOUN
ijtc-208	131	22	on	on	ADP
ijtc-208	131	23	the	the	DET
ijtc-208	131	24	relationship	relationship	NOUN
ijtc-208	131	25	between	between	ADP
ijtc-208	131	26	is	be	AUX
ijtc-208	131	27	support	support	NOUN
ijtc-208	131	28	and	and	CCONJ
ijtc-208	131	29	company	company	NOUN
ijtc-208	131	30	performance	performance	NOUN
ijtc-208	131	31	.	.	PUNCT
ijtc-208	132	1	from	from	ADP
ijtc-208	132	2	the	the	DET
ijtc-208	132	3	results	result	NOUN
ijtc-208	132	4	of	of	ADP
ijtc-208	132	5	a	a	DET
ijtc-208	132	6	survey	survey	NOUN
ijtc-208	132	7	of	of	ADP
ijtc-208	132	8	153	153	NUM
ijtc-208	132	9	senior	senior	ADJ
ijtc-208	132	10	information	information	NOUN
ijtc-208	132	11	systems	system	NOUN
ijtc-208	132	12	executives	executive	NOUN
ijtc-208	132	13	of	of	ADP
ijtc-208	132	14	large	large	ADJ
ijtc-208	132	15	companies	company	NOUN
ijtc-208	132	16	in	in	ADP
ijtc-208	132	17	the	the	DET
ijtc-208	132	18	united	united	PROPN
ijtc-208	132	19	states	states	PROPN
ijtc-208	132	20	,	,	PUNCT
ijtc-208	132	21	it	it	PRON
ijtc-208	132	22	was	be	AUX
ijtc-208	132	23	concluded	conclude	VERB
ijtc-208	132	24	:	:	PUNCT
ijtc-208	132	25	(	(	PUNCT
ijtc-208	132	26	1	1	X
ijtc-208	132	27	)	)	PUNCT
ijtc-208	132	28	the	the	DET
ijtc-208	132	29	interaction	interaction	NOUN
ijtc-208	132	30	between	between	ADP
ijtc-208	132	31	is	be	AUX
ijtc-208	132	32	support	support	NOUN
ijtc-208	132	33	for	for	ADP
ijtc-208	132	34	information	information	NOUN
ijtc-208	132	35	sharing	sharing	NOUN
ijtc-208	132	36	and	and	CCONJ
ijtc-208	132	37	is	be	AUX
ijtc-208	132	38	connectivity	connectivity	NOUN
ijtc-208	132	39	has	have	VERB
ijtc-208	132	40	a	a	DET
ijtc-208	132	41	positive	positive	ADJ
ijtc-208	132	42	effect	effect	NOUN
ijtc-208	132	43	on	on	ADP
ijtc-208	132	44	company	company	NOUN
ijtc-208	132	45	performance	performance	NOUN
ijtc-208	132	46	;	;	PUNCT
ijtc-208	132	47	and	and	CCONJ
ijtc-208	132	48	(	(	PUNCT
ijtc-208	132	49	2	2	X
ijtc-208	132	50	)	)	PUNCT
ijtc-208	132	51	interaction	interaction	NOUN
ijtc-208	132	52	between	between	ADP
ijtc-208	132	53	is	be	AUX
ijtc-208	132	54	support	support	NOUN
ijtc-208	132	55	for	for	ADP
ijtc-208	132	56	information	information	NOUN
ijtc-208	132	57	interpretation	interpretation	NOUN
ijtc-208	132	58	and	and	CCONJ
ijtc-208	132	59	is	be	AUX
ijtc-208	132	60	connectivity	connectivity	NOUN
ijtc-208	132	61	influences	influence	NOUN
ijtc-208	132	62	company	company	NOUN
ijtc-208	132	63	performance	performance	NOUN
ijtc-208	132	64	.	.	PUNCT
ijtc-208	133	1	then	then	ADV
ijtc-208	133	2	zhang	zhang	PROPN
ijtc-208	133	3	(	(	PUNCT
ijtc-208	133	4	2007b	2007b	NUM
ijtc-208	133	5	)	)	PUNCT
ijtc-208	133	6	researched	research	VERB
ijtc-208	133	7	the	the	DET
ijtc-208	133	8	effect	effect	NOUN
ijtc-208	133	9	of	of	ADP
ijtc-208	133	10	information	information	NOUN
ijtc-208	133	11	systems	system	NOUN
ijtc-208	133	12	from	from	ADP
ijtc-208	133	13	the	the	DET
ijtc-208	133	14	perspective	perspective	NOUN
ijtc-208	133	15	of	of	ADP
ijtc-208	133	16	competitive	competitive	ADJ
ijtc-208	133	17	advantage	advantage	NOUN
ijtc-208	133	18	on	on	ADP
ijtc-208	133	19	company	company	NOUN
ijtc-208	133	20	performance	performance	NOUN
ijtc-208	133	21	.	.	PUNCT
ijtc-208	134	1	from	from	ADP
ijtc-208	134	2	the	the	DET
ijtc-208	134	3	results	result	NOUN
ijtc-208	134	4	of	of	ADP
ijtc-208	134	5	a	a	DET
ijtc-208	134	6	survey	survey	NOUN
ijtc-208	134	7	of	of	ADP
ijtc-208	134	8	148	148	NUM
ijtc-208	134	9	senior	senior	ADJ
ijtc-208	134	10	information	information	NOUN
ijtc-208	134	11	system	system	NOUN
ijtc-208	134	12	executives	executive	NOUN
ijtc-208	134	13	in	in	ADP
ijtc-208	134	14	large	large	ADJ
ijtc-208	134	15	companies	company	NOUN
ijtc-208	134	16	in	in	ADP
ijtc-208	134	17	the	the	DET
ijtc-208	134	18	united	united	PROPN
ijtc-208	134	19	states	states	PROPN
ijtc-208	134	20	,	,	PUNCT
ijtc-208	134	21	it	it	PRON
ijtc-208	134	22	was	be	AUX
ijtc-208	134	23	concluded	conclude	VERB
ijtc-208	134	24	:	:	PUNCT
ijtc-208	134	25	(	(	PUNCT
ijtc-208	134	26	1	1	X
ijtc-208	134	27	)	)	PUNCT
ijtc-208	134	28	is	be	AUX
ijtc-208	134	29	complemented	complement	VERB
ijtc-208	134	30	by	by	ADP
ijtc-208	134	31	the	the	DET
ijtc-208	134	32	uniqueness	uniqueness	NOUN
ijtc-208	134	33	of	of	ADP
ijtc-208	134	34	organizational	organizational	ADJ
ijtc-208	134	35	culture	culture	NOUN
ijtc-208	134	36	significantly	significantly	ADV
ijtc-208	134	37	influence	influence	VERB
ijtc-208	134	38	company	company	NOUN
ijtc-208	134	39	performance	performance	NOUN
ijtc-208	134	40	;	;	PUNCT
ijtc-208	134	41	(	(	PUNCT
ijtc-208	134	42	2	2	X
ijtc-208	134	43	)	)	PUNCT
ijtc-208	134	44	is	be	AUX
ijtc-208	134	45	complemented	complement	VERB
ijtc-208	134	46	by	by	ADP
ijtc-208	134	47	unique	unique	ADJ
ijtc-208	134	48	vertical	vertical	ADJ
ijtc-208	134	49	integration	integration	NOUN
ijtc-208	134	50	and	and	CCONJ
ijtc-208	134	51	related	relate	VERB
ijtc-208	134	52	diversification	diversification	NOUN
ijtc-208	134	53	has	have	VERB
ijtc-208	134	54	a	a	DET
ijtc-208	134	55	positive	positive	ADJ
ijtc-208	134	56	effect	effect	NOUN
ijtc-208	134	57	on	on	ADP
ijtc-208	134	58	company	company	NOUN
ijtc-208	134	59	performance	performance	NOUN
ijtc-208	134	60	;	;	PUNCT
ijtc-208	134	61	and	and	CCONJ
ijtc-208	134	62	(	(	PUNCT
ijtc-208	134	63	3	3	X
ijtc-208	134	64	)	)	PUNCT
ijtc-208	134	65	is	be	AUX
ijtc-208	134	66	complemented	complement	VERB
ijtc-208	134	67	by	by	ADP
ijtc-208	134	68	the	the	DET
ijtc-208	134	69	unique	unique	ADJ
ijtc-208	134	70	knowledge	knowledge	NOUN
ijtc-208	134	71	and	and	CCONJ
ijtc-208	134	72	information	information	NOUN
ijtc-208	134	73	have	have	VERB
ijtc-208	134	74	a	a	DET
ijtc-208	134	75	positive	positive	ADJ
ijtc-208	134	76	effect	effect	NOUN
ijtc-208	134	77	on	on	ADP
ijtc-208	134	78	company	company	NOUN
ijtc-208	134	79	performance	performance	NOUN
ijtc-208	134	80	(	(	PUNCT
ijtc-208	134	81	hertati	hertati	NOUN
ijtc-208	134	82	,	,	PUNCT
ijtc-208	134	83	et	et	PROPN
ijtc-208	134	84	,	,	PUNCT
ijtc-208	134	85	al	al	PROPN
ijtc-208	134	86	,	,	PUNCT
ijtc-208	134	87	2020	2020	NUM
ijtc-208	134	88	)	)	PUNCT
ijtc-208	134	89	.	.	PUNCT
ijtc-208	135	1	ais	ais	PROPN
ijtc-208	135	2	influences	influence	VERB
ijtc-208	135	3	the	the	DET
ijtc-208	135	4	successful	successful	ADJ
ijtc-208	135	5	application	application	NOUN
ijtc-208	135	6	of	of	ADP
ijtc-208	135	7	accounting	accounting	NOUN
ijtc-208	135	8	information	information	NOUN
ijtc-208	135	9	systems	system	NOUN
ijtc-208	135	10	proven	prove	VERB
ijtc-208	135	11	to	to	PART
ijtc-208	135	12	have	have	VERB
ijtc-208	135	13	an	an	DET
ijtc-208	135	14	impact	impact	NOUN
ijtc-208	135	15	on	on	ADP
ijtc-208	135	16	corporate	corporate	ADJ
ijtc-208	135	17	financial	financial	ADJ
ijtc-208	135	18	performance	performance	NOUN
ijtc-208	135	19	,	,	PUNCT
ijtc-208	135	20	as	as	SCONJ
ijtc-208	135	21	found	find	VERB
ijtc-208	135	22	by	by	ADP
ijtc-208	135	23	clercq	clercq	NOUN
ijtc-208	135	24	and	and	CCONJ
ijtc-208	135	25	dimov	dimov	PROPN
ijtc-208	135	26	(	(	PUNCT
ijtc-208	135	27	2008	2008	NUM
ijtc-208	135	28	)	)	PUNCT
ijtc-208	135	29	,	,	PUNCT
ijtc-208	135	30	researching	research	VERB
ijtc-208	135	31	the	the	DET
ijtc-208	135	32	influence	influence	NOUN
ijtc-208	135	33	of	of	ADP
ijtc-208	135	34	internal	internal	ADJ
ijtc-208	135	35	knowledge	knowledge	NOUN
ijtc-208	135	36	and	and	CCONJ
ijtc-208	135	37	access	access	NOUN
ijtc-208	135	38	to	to	ADP
ijtc-208	135	39	external	external	ADJ
ijtc-208	135	40	knowledge	knowledge	NOUN
ijtc-208	135	41	on	on	ADP
ijtc-208	135	42	the	the	DET
ijtc-208	135	43	investment	investment	NOUN
ijtc-208	135	44	performance	performance	NOUN
ijtc-208	135	45	of	of	ADP
ijtc-208	135	46	finance	finance	NOUN
ijtc-208	135	47	companies	company	NOUN
ijtc-208	135	48	in	in	ADP
ijtc-208	135	49	the	the	DET
ijtc-208	135	50	united	united	PROPN
ijtc-208	135	51	states	states	PROPN
ijtc-208	135	52	.	.	PUNCT
ijtc-208	136	1	from	from	ADP
ijtc-208	136	2	the	the	DET
ijtc-208	136	3	results	result	NOUN
ijtc-208	136	4	of	of	ADP
ijtc-208	136	5	a	a	DET
ijtc-208	136	6	survey	survey	NOUN
ijtc-208	136	7	of	of	ADP
ijtc-208	136	8	200	200	NUM
ijtc-208	136	9	finance	finance	NOUN
ijtc-208	136	10	companies	company	NOUN
ijtc-208	136	11	listed	list	VERB
ijtc-208	136	12	on	on	ADP
ijtc-208	136	13	thompson	thompson	PROPN
ijtc-208	136	14	financial	financial	ADJ
ijtc-208	136	15	venture	venture	PROPN
ijtc-208	136	16	xp	xp	PROPN
ijtc-208	136	17	database	database	PROPN
ijtc-208	136	18	,	,	PUNCT
ijtc-208	136	19	clercq	clercq	NOUN
ijtc-208	136	20	and	and	CCONJ
ijtc-208	136	21	dimov	dimov	PROPN
ijtc-208	136	22	(	(	PUNCT
ijtc-208	136	23	2008	2008	NUM
ijtc-208	136	24	)	)	PUNCT
ijtc-208	136	25	concluded	conclude	VERB
ijtc-208	136	26	that	that	SCONJ
ijtc-208	136	27	the	the	DET
ijtc-208	136	28	development	development	NOUN
ijtc-208	136	29	of	of	ADP
ijtc-208	136	30	internal	internal	ADJ
ijtc-208	136	31	knowledge	knowledge	NOUN
ijtc-208	136	32	and	and	CCONJ
ijtc-208	136	33	access	access	NOUN
ijtc-208	136	34	to	to	ADP
ijtc-208	136	35	external	external	ADJ
ijtc-208	136	36	knowledge	knowledge	NOUN
ijtc-208	136	37	affect	affect	VERB
ijtc-208	136	38	the	the	DET
ijtc-208	136	39	investment	investment	NOUN
ijtc-208	136	40	performance	performance	NOUN
ijtc-208	136	41	of	of	ADP
ijtc-208	136	42	finance	finance	NOUN
ijtc-208	136	43	companies	company	NOUN
ijtc-208	136	44	.	.	PUNCT
ijtc-208	137	1	then	then	ADV
ijtc-208	137	2	west	west	PROPN
ijtc-208	137	3	and	and	CCONJ
ijtc-208	137	4	noel	noel	PROPN
ijtc-208	137	5	(	(	PUNCT
ijtc-208	137	6	2009	2009	NUM
ijtc-208	137	7	)	)	PUNCT
ijtc-208	137	8	researched	research	VERB
ijtc-208	137	9	the	the	DET
ijtc-208	137	10	effect	effect	NOUN
ijtc-208	137	11	of	of	ADP
ijtc-208	137	12	the	the	DET
ijtc-208	137	13	company	company	NOUN
ijtc-208	137	14	's	's	PART
ijtc-208	137	15	knowledge	knowledge	NOUN
ijtc-208	137	16	resources	resource	NOUN
ijtc-208	137	17	on	on	ADP
ijtc-208	137	18	company	company	NOUN
ijtc-208	137	19	performance	performance	NOUN
ijtc-208	137	20	(	(	PUNCT
ijtc-208	137	21	new	new	ADJ
ijtc-208	137	22	venture	venture	NOUN
ijtc-208	137	23	performance	performance	NOUN
ijtc-208	137	24	)	)	PUNCT
ijtc-208	137	25	.	.	PUNCT
ijtc-208	138	1	from	from	ADP
ijtc-208	138	2	the	the	DET
ijtc-208	138	3	results	result	NOUN
ijtc-208	138	4	of	of	ADP
ijtc-208	138	5	a	a	DET
ijtc-208	138	6	survey	survey	NOUN
ijtc-208	138	7	of	of	ADP
ijtc-208	138	8	83	83	NUM
ijtc-208	138	9	new	new	ADJ
ijtc-208	138	10	venture	venture	NOUN
ijtc-208	138	11	ceos	ceos	NOUN
ijtc-208	138	12	in	in	ADP
ijtc-208	138	13	the	the	DET
ijtc-208	138	14	us	us	PROPN
ijtc-208	138	15	,	,	PUNCT
ijtc-208	138	16	west	west	NOUN
ijtc-208	138	17	and	and	CCONJ
ijtc-208	138	18	noel	noel	PROPN
ijtc-208	138	19	(	(	PUNCT
ijtc-208	138	20	2009	2009	NUM
ijtc-208	138	21	)	)	PUNCT
ijtc-208	138	22	found	find	VERB
ijtc-208	138	23	:	:	PUNCT
ijtc-208	138	24	(	(	PUNCT
ijtc-208	138	25	1	1	X
ijtc-208	138	26	)	)	PUNCT
ijtc-208	138	27	there	there	PRON
ijtc-208	138	28	are	be	VERB
ijtc-208	138	29	three	three	NUM
ijtc-208	138	30	procedural	procedural	ADJ
ijtc-208	138	31	knowledge	knowledge	NOUN
ijtc-208	138	32	that	that	PRON
ijtc-208	138	33	must	must	AUX
ijtc-208	138	34	be	be	AUX
ijtc-208	138	35	possessed	possess	VERB
ijtc-208	138	36	by	by	ADP
ijtc-208	138	37	a	a	DET
ijtc-208	138	38	manager	manager	NOUN
ijtc-208	138	39	of	of	ADP
ijtc-208	138	40	a	a	DET
ijtc-208	138	41	new	new	ADJ
ijtc-208	138	42	venture	venture	NOUN
ijtc-208	138	43	company	company	NOUN
ijtc-208	138	44	,	,	PUNCT
ijtc-208	138	45	namely	namely	ADV
ijtc-208	138	46	knowledge	knowledge	NOUN
ijtc-208	138	47	of	of	ADP
ijtc-208	138	48	the	the	DET
ijtc-208	138	49	industry	industry	NOUN
ijtc-208	138	50	to	to	PART
ijtc-208	138	51	be	be	AUX
ijtc-208	138	52	entered	enter	VERB
ijtc-208	138	53	,	,	PUNCT
ijtc-208	138	54	knowledge	knowledge	NOUN
ijtc-208	138	55	of	of	ADP
ijtc-208	138	56	the	the	DET
ijtc-208	138	57	business	business	NOUN
ijtc-208	138	58	,	,	PUNCT
ijtc-208	138	59	and	and	CCONJ
ijtc-208	138	60	creating	create	VERB
ijtc-208	138	61	,	,	PUNCT
ijtc-208	138	62	building	building	NOUN
ijtc-208	138	63	,	,	PUNCT
ijtc-208	138	64	and	and	CCONJ
ijtc-208	138	65	harvesting	harvest	VERB
ijtc-208	138	66	new	new	ADJ
ijtc-208	138	67	ventures	venture	NOUN
ijtc-208	138	68	;	;	PUNCT
ijtc-208	138	69	and	and	CCONJ
ijtc-208	138	70	(	(	PUNCT
ijtc-208	138	71	2	2	X
ijtc-208	138	72	)	)	PUNCT
ijtc-208	138	73	the	the	DET
ijtc-208	138	74	level	level	NOUN
ijtc-208	138	75	of	of	ADP
ijtc-208	138	76	knowledge	knowledge	NOUN
ijtc-208	138	77	of	of	ADP
ijtc-208	138	78	a	a	DET
ijtc-208	138	79	new	new	ADJ
ijtc-208	138	80	venture	venture	NOUN
ijtc-208	138	81	manager	manager	NOUN
ijtc-208	138	82	is	be	AUX
ijtc-208	138	83	very	very	ADV
ijtc-208	138	84	useful	useful	ADJ
ijtc-208	138	85	in	in	ADP
ijtc-208	138	86	developing	develop	VERB
ijtc-208	138	87	a	a	DET
ijtc-208	138	88	new	new	ADJ
ijtc-208	138	89	venture	venture	NOUN
ijtc-208	138	90	business	business	NOUN
ijtc-208	138	91	.	.	PUNCT
ijtc-208	139	1	based	base	VERB
ijtc-208	139	2	on	on	ADP
ijtc-208	139	3	the	the	DET
ijtc-208	139	4	description	description	NOUN
ijtc-208	139	5	above	above	ADV
ijtc-208	139	6	,	,	PUNCT
ijtc-208	139	7	the	the	DET
ijtc-208	139	8	framework	framework	NOUN
ijtc-208	139	9	of	of	ADP
ijtc-208	139	10	this	this	DET
ijtc-208	139	11	research	research	NOUN
ijtc-208	139	12	can	can	AUX
ijtc-208	139	13	be	be	AUX
ijtc-208	139	14	illustrated	illustrate	VERB
ijtc-208	139	15	as	as	ADP
ijtc-208	139	16	figure	figure	NOUN
ijtc-208	139	17	2	2	NUM
ijtc-208	139	18	below	below	ADV
ijtc-208	139	19	:	:	PUNCT
ijtc-208	139	20	figure	figure	VERB
ijtc-208	139	21	1	1	NUM
ijtc-208	139	22	framework	framework	NOUN
ijtc-208	139	23	for	for	ADP
ijtc-208	139	24	thinking	think	VERB
ijtc-208	139	25	application	application	NOUN
ijtc-208	139	26	of	of	ADP
ijtc-208	139	27	accounting	accounting	NOUN
ijtc-208	139	28	information	information	NOUN
ijtc-208	139	29	systems	system	NOUN
ijtc-208	139	30	is	be	AUX
ijtc-208	139	31	user	user	NOUN
ijtc-208	139	32	satisfaction	satisfaction	NOUN
ijtc-208	139	33	with	with	ADP
ijtc-208	139	34	the	the	DET
ijtc-208	139	35	accounting	accounting	NOUN
ijtc-208	139	36	information	information	NOUN
ijtc-208	139	37	system	system	NOUN
ijtc-208	139	38	and	and	CCONJ
ijtc-208	139	39	the	the	DET
ijtc-208	139	40	intensity	intensity	NOUN
ijtc-208	139	41	of	of	ADP
ijtc-208	139	42	the	the	DET
ijtc-208	139	43	intended	intend	VERB
ijtc-208	139	44	use	use	NOUN
ijtc-208	139	45	of	of	ADP
ijtc-208	139	46	the	the	DET
ijtc-208	139	47	accounting	accounting	NOUN
ijtc-208	139	48	information	information	NOUN
ijtc-208	139	49	system	system	NOUN
ijtc-208	139	50	in	in	ADP
ijtc-208	139	51	various	various	ADJ
ijtc-208	139	52	managerial	managerial	ADJ
ijtc-208	139	53	tasks	task	NOUN
ijtc-208	139	54	(	(	PUNCT
ijtc-208	139	55	hertati	hertati	NOUN
ijtc-208	139	56	,	,	PUNCT
ijtc-208	139	57	et	et	PROPN
ijtc-208	139	58	,	,	PUNCT
ijtc-208	139	59	al	al	PROPN
ijtc-208	139	60	,	,	PUNCT
ijtc-208	139	61	2020	2020	NUM
ijtc-208	139	62	)	)	PUNCT
ijtc-208	139	63	.	.	PUNCT
ijtc-208	140	1	the	the	DET
ijtc-208	140	2	successful	successful	ADJ
ijtc-208	140	3	application	application	NOUN
ijtc-208	140	4	of	of	ADP
ijtc-208	140	5	an	an	DET
ijtc-208	140	6	accounting	accounting	NOUN
ijtc-208	140	7	information	information	NOUN
ijtc-208	140	8	system	system	NOUN
ijtc-208	140	9	consists	consist	VERB
ijtc-208	140	10	of	of	ADP
ijtc-208	140	11	two	two	NUM
ijtc-208	140	12	dimensions	dimension	NOUN
ijtc-208	140	13	,	,	PUNCT
ijtc-208	140	14	namely	namely	ADV
ijtc-208	140	15	:	:	PUNCT
ijtc-208	140	16	(	(	PUNCT
ijtc-208	140	17	1	1	X
ijtc-208	140	18	)	)	PUNCT
ijtc-208	140	19	user	user	NOUN
ijtc-208	140	20	satisfaction	satisfaction	NOUN
ijtc-208	140	21	with	with	ADP
ijtc-208	140	22	the	the	DET
ijtc-208	140	23	accounting	accounting	NOUN
ijtc-208	140	24	information	information	NOUN
ijtc-208	140	25	system	system	NOUN
ijtc-208	140	26	and	and	CCONJ
ijtc-208	140	27	(	(	PUNCT
ijtc-208	140	28	2	2	X
ijtc-208	140	29	)	)	PUNCT
ijtc-208	140	30	intensity	intensity	NOUN
ijtc-208	140	31	of	of	ADP
ijtc-208	140	32	the	the	DET
ijtc-208	140	33	intended	intend	VERB
ijtc-208	140	34	use	use	NOUN
ijtc-208	140	35	of	of	ADP
ijtc-208	140	36	the	the	DET
ijtc-208	140	37	accounting	accounting	NOUN
ijtc-208	140	38	information	information	NOUN
ijtc-208	140	39	system	system	NOUN
ijtc-208	140	40	.	.	PUNCT
ijtc-208	141	1	the	the	DET
ijtc-208	141	2	financial	financial	ADJ
ijtc-208	141	3	reporting	reporting	NOUN
ijtc-208	141	4	performance	performance	NOUN
ijtc-208	141	5	of	of	ADP
ijtc-208	141	6	the	the	DET
ijtc-208	141	7	company	company	NOUN
ijtc-208	141	8	is	be	AUX
ijtc-208	141	9	the	the	DET
ijtc-208	141	10	level	level	NOUN
ijtc-208	141	11	of	of	ADP
ijtc-208	141	12	financial	financial	ADJ
ijtc-208	141	13	achievement	achievement	NOUN
ijtc-208	141	14	or	or	CCONJ
ijtc-208	141	15	success	success	NOUN
ijtc-208	141	16	achieved	achieve	VERB
ijtc-208	141	17	by	by	ADP
ijtc-208	141	18	a	a	DET
ijtc-208	141	19	company	company	NOUN
ijtc-208	141	20	in	in	ADP
ijtc-208	141	21	a	a	DET
ijtc-208	141	22	certain	certain	ADJ
ijtc-208	141	23	period	period	NOUN
ijtc-208	141	24	.	.	PUNCT
ijtc-208	142	1	the	the	DET
ijtc-208	142	2	company	company	NOUN
ijtc-208	142	3	's	's	PART
ijtc-208	142	4	financial	financial	ADJ
ijtc-208	142	5	reporting	reporting	NOUN
ijtc-208	142	6	application	application	NOUN
ijtc-208	142	7	of	of	ADP
ijtc-208	142	8	accounting	accounting	NOUN
ijtc-208	142	9	information	information	NOUN
ijtc-208	142	10	systems	system	NOUN
ijtc-208	142	11	process	process	NOUN
ijtc-208	142	12	data	datum	NOUN
ijtc-208	142	13	financial	financial	ADJ
ijtc-208	142	14	and	and	CCONJ
ijtc-208	142	15	non	non	ADJ
ijtc-208	142	16	-	-	ADJ
ijtc-208	142	17	financial	financial	ADJ
ijtc-208	142	18	financial	financial	ADJ
ijtc-208	142	19	reporting	reporting	NOUN
ijtc-208	142	20	performance	performance	NOUN
ijtc-208	142	21	•	•	NUM
ijtc-208	142	22	roa	roa	PROPN
ijtc-208	142	23	•	•	PROPN
ijtc-208	142	24	roe	roe	PROPN
ijtc-208	142	25	•	•	NOUN
ijtc-208	142	26	profit	profit	NOUN
ijtc-208	142	27	margin	margin	NOUN
ijtc-208	142	28	the	the	DET
ijtc-208	142	29	role	role	NOUN
ijtc-208	142	30	of	of	ADP
ijtc-208	142	31	accounting	account	VERB
ijtc-208	142	32	information	information	NOUN
ijtc-208	142	33	system	system	NOUN
ijtc-208	142	34	afflication	afflication	NOUN
ijtc-208	142	35	in	in	ADP
ijtc-208	142	36	reliability	reliability	NOUN
ijtc-208	142	37	financial	financial	ADJ
ijtc-208	142	38	reporting	reporting	NOUN
ijtc-208	142	39	hertati	hertati	NOUN
ijtc-208	142	40	,	,	PUNCT
ijtc-208	142	41	et	et	PROPN
ijtc-208	142	42	.	.	PUNCT
ijtc-208	143	1	al	al	PROPN
ijtc-208	143	2	105	105	NUM
ijtc-208	143	3	|	|	ADV
ijtc-208	143	4	ilomata	ilomata	PROPN
ijtc-208	143	5	international	international	ADJ
ijtc-208	143	6	journal	journal	NOUN
ijtc-208	143	7	of	of	ADP
ijtc-208	143	8	tax	tax	PROPN
ijtc-208	143	9	&	&	CCONJ
ijtc-208	143	10	accounting	accounting	PROPN
ijtc-208	143	11	volume	volume	NOUN
ijtc-208	143	12	2	2	NUM
ijtc-208	143	13	issue	issue	NOUN
ijtc-208	143	14	1	1	NUM
ijtc-208	143	15	,	,	PUNCT
ijtc-208	143	16	january	january	PROPN
ijtc-208	143	17	2021	2021	NUM
ijtc-208	143	18	performance	performance	NOUN
ijtc-208	143	19	consists	consist	VERB
ijtc-208	143	20	of	of	ADP
ijtc-208	143	21	three	three	NUM
ijtc-208	143	22	dimensions	dimension	NOUN
ijtc-208	143	23	,	,	PUNCT
ijtc-208	143	24	namely	namely	ADV
ijtc-208	143	25	:	:	PUNCT
ijtc-208	143	26	(	(	PUNCT
ijtc-208	143	27	1	1	X
ijtc-208	143	28	)	)	PUNCT
ijtc-208	143	29	return	return	NOUN
ijtc-208	143	30	on	on	ADP
ijtc-208	143	31	assets	asset	NOUN
ijtc-208	143	32	(	(	PUNCT
ijtc-208	143	33	roa	roa	NOUN
ijtc-208	143	34	)	)	PUNCT
ijtc-208	143	35	)	)	PUNCT
ijtc-208	143	36	;	;	PUNCT
ijtc-208	143	37	(	(	PUNCT
ijtc-208	143	38	2	2	X
ijtc-208	143	39	)	)	PUNCT
ijtc-208	143	40	return	return	NOUN
ijtc-208	143	41	on	on	ADP
ijtc-208	143	42	equity	equity	NOUN
ijtc-208	143	43	(	(	PUNCT
ijtc-208	143	44	roe	roe	PROPN
ijtc-208	143	45	)	)	PUNCT
ijtc-208	143	46	and	and	CCONJ
ijtc-208	143	47	(	(	PUNCT
ijtc-208	143	48	3	3	X
ijtc-208	143	49	)	)	PUNCT
ijtc-208	143	50	profit	profit	NOUN
ijtc-208	143	51	margin	margin	NOUN
ijtc-208	143	52	.	.	PUNCT
ijtc-208	144	1	methods	method	NOUN
ijtc-208	144	2	exploration	exploration	NOUN
ijtc-208	144	3	of	of	ADP
ijtc-208	144	4	research	research	NOUN
ijtc-208	144	5	data	datum	NOUN
ijtc-208	144	6	was	be	AUX
ijtc-208	144	7	carried	carry	VERB
ijtc-208	144	8	out	out	ADP
ijtc-208	144	9	using	use	VERB
ijtc-208	144	10	smartpls	smartpls	PROPN
ijtc-208	144	11	version	version	NOUN
ijtc-208	144	12	3.2.8	3.2.8	NUM
ijtc-208	144	13	(	(	PUNCT
ijtc-208	144	14	dul	dul	PROPN
ijtc-208	144	15	,	,	PUNCT
ijtc-208	144	16	et	et	PROPN
ijtc-208	144	17	,	,	PUNCT
ijtc-208	144	18	al	al	PROPN
ijtc-208	144	19	(	(	PUNCT
ijtc-208	144	20	2011	2011	NUM
ijtc-208	144	21	)	)	PUNCT
ijtc-208	144	22	)	)	PUNCT
ijtc-208	144	23	and	and	CCONJ
ijtc-208	144	24	statistics	statistic	NOUN
ijtc-208	144	25	.	.	PUNCT
ijtc-208	145	1	package	package	NOUN
ijtc-208	145	2	for	for	ADP
ijtc-208	145	3	social	social	ADJ
ijtc-208	145	4	sciences	science	NOUN
ijtc-208	145	5	(	(	PUNCT
ijtc-208	145	6	v-23	v-23	NOUN
ijtc-208	145	7	)	)	PUNCT
ijtc-208	145	8	.	.	PUNCT
ijtc-208	146	1	the	the	DET
ijtc-208	146	2	sizeable	sizeable	ADJ
ijtc-208	146	3	sample	sample	NOUN
ijtc-208	146	4	used	use	VERB
ijtc-208	146	5	in	in	ADP
ijtc-208	146	6	this	this	DET
ijtc-208	146	7	examination	examination	NOUN
ijtc-208	146	8	was	be	AUX
ijtc-208	146	9	293	293	NUM
ijtc-208	146	10	by	by	ADP
ijtc-208	146	11	removing	remove	VERB
ijtc-208	146	12	univariate	univariate	ADJ
ijtc-208	146	13	and	and	CCONJ
ijtc-208	146	14	multivariate	multivariate	NOUN
ijtc-208	146	15	anomalies	anomaly	NOUN
ijtc-208	146	16	.	.	PUNCT
ijtc-208	147	1	the	the	DET
ijtc-208	147	2	procedure	procedure	NOUN
ijtc-208	147	3	for	for	ADP
ijtc-208	147	4	recognizing	recognize	VERB
ijtc-208	147	5	univariate	univariate	ADJ
ijtc-208	147	6	and	and	CCONJ
ijtc-208	147	7	multivariate	multivariate	NOUN
ijtc-208	147	8	anomalies	anomaly	NOUN
ijtc-208	147	9	is	be	AUX
ijtc-208	147	10	the	the	DET
ijtc-208	147	11	z	z	NOUN
ijtc-208	147	12	-	-	PUNCT
ijtc-208	147	13	test	test	NOUN
ijtc-208	147	14	score	score	NOUN
ijtc-208	147	15	and	and	CCONJ
ijtc-208	147	16	mahalanobis	mahalanobis	ADV
ijtc-208	147	17	clear	clear	ADJ
ijtc-208	147	18	(	(	PUNCT
ijtc-208	147	19	d2	d2	PROPN
ijtc-208	147	20	)	)	PUNCT
ijtc-208	147	21	using	use	VERB
ijtc-208	147	22	spsss	spsss	NOUN
ijtc-208	147	23	(	(	PUNCT
ijtc-208	147	24	v-23	v-23	NOUN
ijtc-208	147	25	)	)	PUNCT
ijtc-208	147	26	and	and	CCONJ
ijtc-208	147	27	resting	rest	VERB
ijtc-208	147	28	the	the	DET
ijtc-208	147	29	completed	complete	VERB
ijtc-208	147	30	data	data	NOUN
ijtc-208	147	31	investigation	investigation	NOUN
ijtc-208	147	32	by	by	ADP
ijtc-208	147	33	utilizing	utilize	VERB
ijtc-208	147	34	smartpls	smartpls	NOUN
ijtc-208	147	35	.	.	PUNCT
ijtc-208	148	1	shown	show	VERB
ijtc-208	148	2	in	in	ADP
ijtc-208	148	3	table	table	NOUN
ijtc-208	148	4	1	1	NUM
ijtc-208	148	5	is	be	AUX
ijtc-208	148	6	the	the	DET
ijtc-208	148	7	organization	organization	NOUN
ijtc-208	148	8	and	and	CCONJ
ijtc-208	148	9	structure	structure	NOUN
ijtc-208	148	10	of	of	ADP
ijtc-208	148	11	the	the	DET
ijtc-208	148	12	valid	valid	ADJ
ijtc-208	148	13	answers	answer	NOUN
ijtc-208	148	14	the	the	DET
ijtc-208	148	15	data	datum	NOUN
ijtc-208	148	16	collected	collect	VERB
ijtc-208	148	17	was	be	AUX
ijtc-208	148	18	used	use	VERB
ijtc-208	148	19	in	in	ADP
ijtc-208	148	20	this	this	DET
ijtc-208	148	21	study	study	NOUN
ijtc-208	148	22	.	.	PUNCT
ijtc-208	149	1	likewise	likewise	ADV
ijtc-208	149	2	,	,	PUNCT
ijtc-208	149	3	table	table	NOUN
ijtc-208	149	4	2	2	NUM
ijtc-208	149	5	lights	light	NOUN
ijtc-208	149	6	up	up	ADP
ijtc-208	149	7	the	the	DET
ijtc-208	149	8	mean	mean	NOUN
ijtc-208	149	9	and	and	CCONJ
ijtc-208	149	10	pearson	pearson	NOUN
ijtc-208	149	11	correlations	correlation	NOUN
ijtc-208	149	12	of	of	ADP
ijtc-208	149	13	the	the	DET
ijtc-208	149	14	factors	factor	NOUN
ijtc-208	149	15	used	use	VERB
ijtc-208	149	16	in	in	ADP
ijtc-208	149	17	the	the	DET
ijtc-208	149	18	current	current	ADJ
ijtc-208	149	19	examination	examination	NOUN
ijtc-208	149	20	.	.	PUNCT
ijtc-208	150	1	moreover	moreover	ADV
ijtc-208	150	2	,	,	PUNCT
ijtc-208	150	3	to	to	PART
ijtc-208	150	4	identify	identify	VERB
ijtc-208	150	5	the	the	DET
ijtc-208	150	6	multicollinearity	multicollinearity	NOUN
ijtc-208	150	7	problem	problem	NOUN
ijtc-208	150	8	,	,	PUNCT
ijtc-208	150	9	this	this	DET
ijtc-208	150	10	study	study	NOUN
ijtc-208	150	11	used	use	VERB
ijtc-208	150	12	hair	hair	NOUN
ijtc-208	150	13	et	et	PROPN
ijtc-208	150	14	al	al	PROPN
ijtc-208	150	15	.	.	PROPN
ijtc-208	151	1	(	(	PUNCT
ijtc-208	151	2	2010	2010	NUM
ijtc-208	151	3	)	)	PUNCT
ijtc-208	151	4	initiated	initiate	VERB
ijtc-208	151	5	that	that	SCONJ
ijtc-208	151	6	so	so	ADV
ijtc-208	151	7	far	far	ADV
ijtc-208	151	8	most	most	ADJ
ijtc-208	151	9	of	of	ADP
ijtc-208	151	10	the	the	DET
ijtc-208	151	11	features	feature	NOUN
ijtc-208	151	12	in	in	ADP
ijtc-208	151	13	pearson	pearson	PROPN
ijtc-208	151	14	's	's	PART
ijtc-208	151	15	correlation	correlation	NOUN
ijtc-208	151	16	check	check	NOUN
ijtc-208	151	17	should	should	AUX
ijtc-208	151	18	be	be	AUX
ijtc-208	151	19	below	below	ADP
ijtc-208	151	20	0.90	0.90	NUM
ijtc-208	151	21	.	.	PUNCT
ijtc-208	152	1	in	in	ADP
ijtc-208	152	2	this	this	DET
ijtc-208	152	3	way	way	NOUN
ijtc-208	152	4	,	,	PUNCT
ijtc-208	152	5	emphasize	emphasize	VERB
ijtc-208	152	6	the	the	DET
ijtc-208	152	7	absence	absence	NOUN
ijtc-208	152	8	of	of	ADP
ijtc-208	152	9	multicollinearity	multicollinearity	NOUN
ijtc-208	152	10	between	between	ADP
ijtc-208	152	11	the	the	DET
ijtc-208	152	12	factors	factor	NOUN
ijtc-208	152	13	(	(	PUNCT
ijtc-208	152	14	rambut	rambut	NOUN
ijtc-208	152	15	et	et	PROPN
ijtc-208	152	16	al	al	PROPN
ijtc-208	152	17	.	.	PROPN
ijtc-208	152	18	,	,	PUNCT
ijtc-208	152	19	2013	2013	NUM
ijtc-208	152	20	;	;	PUNCT
ijtc-208	152	21	sharif	sharif	PROPN
ijtc-208	152	22	and	and	CCONJ
ijtc-208	152	23	raza	raza	PROPN
ijtc-208	152	24	,	,	PUNCT
ijtc-208	152	25	2017	2017	NUM
ijtc-208	152	26	;	;	PUNCT
ijtc-208	152	27	afshan	afshan	NOUN
ijtc-208	152	28	et	et	PROPN
ijtc-208	152	29	al	al	PROPN
ijtc-208	152	30	.	.	PROPN
ijtc-208	152	31	,	,	PUNCT
ijtc-208	152	32	2018	2018	NUM
ijtc-208	152	33	)	)	PUNCT
ijtc-208	152	34	.	.	PUNCT
ijtc-208	153	1	results	result	NOUN
ijtc-208	153	2	and	and	CCONJ
ijtc-208	153	3	discussion	discussion	NOUN
ijtc-208	153	4	besides	besides	SCONJ
ijtc-208	153	5	,	,	PUNCT
ijtc-208	153	6	the	the	DET
ijtc-208	153	7	validity	validity	NOUN
ijtc-208	153	8	of	of	ADP
ijtc-208	153	9	the	the	DET
ijtc-208	153	10	content	content	NOUN
ijtc-208	153	11	is	be	AUX
ijtc-208	153	12	confirmed	confirm	VERB
ijtc-208	153	13	if	if	SCONJ
ijtc-208	153	14	the	the	DET
ijtc-208	153	15	items	item	NOUN
ijtc-208	153	16	make	make	VERB
ijtc-208	153	17	use	use	NOUN
ijtc-208	153	18	of	of	ADP
ijtc-208	153	19	the	the	DET
ijtc-208	153	20	data	datum	NOUN
ijtc-208	153	21	analysis	analysis	NOUN
ijtc-208	153	22	load	load	NOUN
ijtc-208	153	23	with	with	ADP
ijtc-208	153	24	a	a	DET
ijtc-208	153	25	greater	great	ADJ
ijtc-208	153	26	value	value	NOUN
ijtc-208	153	27	in	in	ADP
ijtc-208	153	28	each	each	PRON
ijtc-208	153	29	of	of	ADP
ijtc-208	153	30	them	they	PRON
ijtc-208	153	31	.	.	PUNCT
ijtc-208	154	1	factors	factor	NOUN
ijtc-208	154	2	then	then	ADV
ijtc-208	154	3	other	other	ADJ
ijtc-208	154	4	items	item	NOUN
ijtc-208	154	5	show	show	VERB
ijtc-208	154	6	in	in	ADP
ijtc-208	154	7	the	the	DET
ijtc-208	154	8	frame	frame	NOUN
ijtc-208	154	9	,	,	PUNCT
ijtc-208	154	10	while	while	SCONJ
ijtc-208	154	11	internal	internal	ADJ
ijtc-208	154	12	consistency	consistency	NOUN
ijtc-208	154	13	is	be	AUX
ijtc-208	154	14	practiced	practice	VERB
ijtc-208	154	15	if	if	SCONJ
ijtc-208	154	16	the	the	DET
ijtc-208	154	17	cronbach	cronbach	ADJ
ijtc-208	154	18	alpha	alpha	NOUN
ijtc-208	154	19	value	value	NOUN
ijtc-208	154	20	and	and	CCONJ
ijtc-208	154	21	the	the	DET
ijtc-208	154	22	composite	composite	ADJ
ijtc-208	154	23	reliability	reliability	NOUN
ijtc-208	154	24	exceeds	exceed	VERB
ijtc-208	154	25	0.7	0.7	NUM
ijtc-208	154	26	(	(	PUNCT
ijtc-208	154	27	arif	arif	PROPN
ijtc-208	154	28	et	et	PROPN
ijtc-208	154	29	al	al	PROPN
ijtc-208	154	30	.	.	PROPN
ijtc-208	154	31	,	,	PUNCT
ijtc-208	154	32	2016	2016	NUM
ijtc-208	154	33	;	;	PUNCT
ijtc-208	154	34	sharif	sharif	PROPN
ijtc-208	154	35	and	and	CCONJ
ijtc-208	154	36	raza	raza	PROPN
ijtc-208	154	37	,	,	PUNCT
ijtc-208	154	38	2017	2017	NUM
ijtc-208	154	39	;	;	PUNCT
ijtc-208	154	40	frooghi	frooghi	PROPN
ijtc-208	154	41	et	et	PROPN
ijtc-208	154	42	al	al	PROPN
ijtc-208	154	43	.	.	PROPN
ijtc-208	154	44	,	,	PUNCT
ijtc-208	154	45	2015	2015	NUM
ijtc-208	154	46	;	;	PUNCT
ijtc-208	154	47	hair	hair	NOUN
ijtc-208	154	48	et	et	PROPN
ijtc-208	154	49	al	al	PROPN
ijtc-208	154	50	.	.	PROPN
ijtc-208	154	51	,	,	PUNCT
ijtc-208	154	52	2013	2013	NUM
ijtc-208	154	53	;	;	PUNCT
ijtc-208	154	54	afshan	afshan	NOUN
ijtc-208	154	55	et	et	PROPN
ijtc-208	154	56	al	al	PROPN
ijtc-208	154	57	.	.	PROPN
ijtc-208	154	58	,	,	PUNCT
ijtc-208	154	59	2018	2018	NUM
ijtc-208	154	60	)	)	PUNCT
ijtc-208	154	61	.	.	PUNCT
ijtc-208	155	1	factor	factor	NOUN
ijtc-208	155	2	loading	loading	NOUN
ijtc-208	155	3	and	and	CCONJ
ijtc-208	155	4	composite	composite	ADJ
ijtc-208	155	5	reliability	reliability	NOUN
ijtc-208	155	6	are	be	AUX
ijtc-208	155	7	shown	show	VERB
ijtc-208	155	8	in	in	ADP
ijtc-208	155	9	table	table	NOUN
ijtc-208	155	10	3	3	NUM
ijtc-208	155	11	which	which	PRON
ijtc-208	155	12	shows	show	VERB
ijtc-208	155	13	that	that	SCONJ
ijtc-208	155	14	most	most	ADJ
ijtc-208	155	15	of	of	ADP
ijtc-208	155	16	the	the	DET
ijtc-208	155	17	item	item	NOUN
ijtc-208	155	18	factor	factor	NOUN
ijtc-208	155	19	loading	load	VERB
ijtc-208	155	20	>	>	X
ijtc-208	155	21	0.7	0.7	NUM
ijtc-208	155	22	also	also	ADV
ijtc-208	155	23	,	,	PUNCT
ijtc-208	155	24	this	this	DET
ijtc-208	155	25	loading	loading	NOUN
ijtc-208	155	26	is	be	AUX
ijtc-208	155	27	displayed	display	VERB
ijtc-208	155	28	in	in	ADP
ijtc-208	155	29	their	their	PRON
ijtc-208	155	30	respective	respective	ADJ
ijtc-208	155	31	columns	column	NOUN
ijtc-208	155	32	adjusting	adjust	VERB
ijtc-208	155	33	the	the	DET
ijtc-208	155	34	threshold	threshold	NOUN
ijtc-208	155	35	or	or	CCONJ
ijtc-208	155	36	internal	internal	ADJ
ijtc-208	155	37	consistency	consistency	NOUN
ijtc-208	155	38	stated	state	VERB
ijtc-208	155	39	previously	previously	ADV
ijtc-208	155	40	.	.	PUNCT
ijtc-208	156	1	besides	besides	ADV
ijtc-208	156	2	,	,	PUNCT
ijtc-208	156	3	convergent	convergent	NOUN
ijtc-208	156	4	validity	validity	NOUN
ijtc-208	156	5	advises	advise	VERB
ijtc-208	156	6	on	on	ADP
ijtc-208	156	7	the	the	DET
ijtc-208	156	8	degree	degree	NOUN
ijtc-208	156	9	to	to	PART
ijtc-208	156	10	which	which	PRON
ijtc-208	156	11	an	an	DET
ijtc-208	156	12	item	item	NOUN
ijtc-208	156	13	of	of	ADP
ijtc-208	156	14	certain	certain	ADJ
ijtc-208	156	15	factors	factor	NOUN
ijtc-208	156	16	is	be	AUX
ijtc-208	156	17	consolidated	consolidate	VERB
ijtc-208	156	18	and	and	CCONJ
ijtc-208	156	19	loaded	load	VERB
ijtc-208	156	20	to	to	ADP
ijtc-208	156	21	a	a	DET
ijtc-208	156	22	factor	factor	NOUN
ijtc-208	156	23	close	close	ADV
ijtc-208	156	24	to	to	ADP
ijtc-208	156	25	where	where	SCONJ
ijtc-208	156	26	they	they	PRON
ijtc-208	156	27	are	be	AUX
ijtc-208	156	28	assumed	assume	VERB
ijtc-208	156	29	to	to	PART
ijtc-208	156	30	be	be	AUX
ijtc-208	156	31	loaded	load	VERB
ijtc-208	156	32	(	(	PUNCT
ijtc-208	156	33	dillman	dillman	NOUN
ijtc-208	156	34	,	,	PUNCT
ijtc-208	156	35	(	(	PUNCT
ijtc-208	156	36	1978	1978	NUM
ijtc-208	156	37	)	)	PUNCT
ijtc-208	156	38	.	.	PUNCT
ijtc-208	157	1	at	at	ADP
ijtc-208	157	2	the	the	DET
ijtc-208	157	3	time	time	NOUN
ijtc-208	157	4	of	of	ADP
ijtc-208	157	5	examination	examination	NOUN
ijtc-208	157	6	,	,	PUNCT
ijtc-208	157	7	convergent	convergent	ADJ
ijtc-208	157	8	validity	validity	NOUN
ijtc-208	157	9	was	be	AUX
ijtc-208	157	10	declared	declare	VERB
ijtc-208	157	11	using	use	VERB
ijtc-208	157	12	an	an	DET
ijtc-208	157	13	extracted	extract	VERB
ijtc-208	157	14	average	average	ADJ
ijtc-208	157	15	variance	variance	NOUN
ijtc-208	157	16	.	.	PUNCT
ijtc-208	158	1	(	(	PUNCT
ijtc-208	158	2	ave	ave	PROPN
ijtc-208	158	3	)	)	PUNCT
ijtc-208	158	4	for	for	ADP
ijtc-208	158	5	each	each	DET
ijtc-208	158	6	variable	variable	NOUN
ijtc-208	158	7	(	(	PUNCT
ijtc-208	158	8	dul	dul	PROPN
ijtc-208	158	9	,	,	PUNCT
ijtc-208	158	10	et	et	PROPN
ijtc-208	158	11	,	,	PUNCT
ijtc-208	158	12	al	al	PROPN
ijtc-208	158	13	(	(	PUNCT
ijtc-208	158	14	2011	2011	NUM
ijtc-208	158	15	)	)	PUNCT
ijtc-208	158	16	.	.	PUNCT
ijtc-208	159	1	they	they	PRON
ijtc-208	159	2	provide	provide	VERB
ijtc-208	159	3	a	a	DET
ijtc-208	159	4	limit	limit	NOUN
ijtc-208	159	5	greater	great	ADJ
ijtc-208	159	6	than	than	ADP
ijtc-208	159	7	and	and	CCONJ
ijtc-208	159	8	compare	compare	VERB
ijtc-208	159	9	to	to	ADP
ijtc-208	159	10	0.5	0.5	NUM
ijtc-208	159	11	to	to	PART
ijtc-208	159	12	certify	certify	VERB
ijtc-208	159	13	convergent	convergent	ADJ
ijtc-208	159	14	validity	validity	NOUN
ijtc-208	159	15	.	.	PUNCT
ijtc-208	160	1	therefore	therefore	ADV
ijtc-208	160	2	,	,	PUNCT
ijtc-208	160	3	the	the	DET
ijtc-208	160	4	ave	ave	NOUN
ijtc-208	160	5	in	in	ADP
ijtc-208	160	6	table	table	NOUN
ijtc-208	160	7	3	3	NUM
ijtc-208	160	8	confirms	confirm	VERB
ijtc-208	160	9	the	the	DET
ijtc-208	160	10	basic	basic	ADJ
ijtc-208	160	11	steps	step	NOUN
ijtc-208	160	12	.	.	PUNCT
ijtc-208	161	1	table	table	NOUN
ijtc-208	161	2	1	1	NUM
ijtc-208	161	3	test	test	NOUN
ijtc-208	161	4	results	result	VERB
ijtc-208	161	5	validity	validity	NOUN
ijtc-208	161	6	of	of	ADP
ijtc-208	161	7	application	application	NOUN
ijtc-208	161	8	of	of	ADP
ijtc-208	161	9	accounting	accounting	NOUN
ijtc-208	161	10	information	information	NOUN
ijtc-208	161	11	systems	system	NOUN
ijtc-208	161	12	item	item	NOUN
ijtc-208	161	13	r	r	NOUN
ijtc-208	161	14	r	r	NOUN
ijtc-208	161	15	-	-	PUNCT
ijtc-208	161	16	table	table	NOUN
ijtc-208	161	17	conclusion	conclusion	NOUN
ijtc-208	161	18	1	1	NUM
ijtc-208	161	19	0.807	0.807	NUM
ijtc-208	161	20	0.3	0.3	NUM
ijtc-208	161	21	valid	valid	ADJ
ijtc-208	161	22	2	2	NUM
ijtc-208	161	23	0.667	0.667	NUM
ijtc-208	161	24	0.3	0.3	NUM
ijtc-208	161	25	valid	valid	ADJ
ijtc-208	161	26	3	3	NUM
ijtc-208	161	27	0.658	0.658	NUM
ijtc-208	161	28	0.3	0.3	NUM
ijtc-208	161	29	valid	valid	ADJ
ijtc-208	161	30	4	4	NUM
ijtc-208	161	31	0.468	0.468	NUM
ijtc-208	161	32	0.3	0.3	NUM
ijtc-208	161	33	valid	valid	ADJ
ijtc-208	161	34	5	5	NUM
ijtc-208	161	35	0.686	0.686	NUM
ijtc-208	161	36	0.3	0.3	NUM
ijtc-208	161	37	valid	valid	ADJ
ijtc-208	161	38	6	6	NUM
ijtc-208	161	39	0.682	0.682	NUM
ijtc-208	161	40	0.3	0.3	NUM
ijtc-208	161	41	valid	valid	ADJ
ijtc-208	161	42	7	7	NUM
ijtc-208	161	43	0.652	0.652	NUM
ijtc-208	161	44	0.3	0.3	NUM
ijtc-208	161	45	valid	valid	ADJ
ijtc-208	161	46	8	8	NUM
ijtc-208	161	47	0.638	0.638	NUM
ijtc-208	161	48	0.3	0.3	NUM
ijtc-208	161	49	valid	valid	ADJ
ijtc-208	161	50	9	9	NUM
ijtc-208	161	51	0.618	0.618	NUM
ijtc-208	161	52	0.3	0.3	NUM
ijtc-208	161	53	valid	valid	ADJ
ijtc-208	161	54	10	10	NUM
ijtc-208	161	55	0.703	0.703	NUM
ijtc-208	161	56	0.3	0.3	NUM
ijtc-208	161	57	valid	valid	ADJ
ijtc-208	161	58	11	11	NUM
ijtc-208	161	59	0.772	0.772	NUM
ijtc-208	161	60	0.3	0.3	NUM
ijtc-208	161	61	valid	valid	ADJ
ijtc-208	161	62	12	12	NUM
ijtc-208	161	63	0.688	0.688	NUM
ijtc-208	161	64	0.3	0.3	NUM
ijtc-208	161	65	valid	valid	ADJ
ijtc-208	161	66	13	13	NUM
ijtc-208	161	67	0.767	0.767	NUM
ijtc-208	161	68	0.3	0.3	NUM
ijtc-208	161	69	valid	valid	ADJ
ijtc-208	161	70	14	14	NUM
ijtc-208	161	71	0.750	0.750	NUM
ijtc-208	161	72	0.3	0.3	NUM
ijtc-208	161	73	valid	valid	ADJ
ijtc-208	161	74	source	source	NOUN
ijtc-208	161	75	:	:	PUNCT
ijtc-208	161	76	research	research	NOUN
ijtc-208	161	77	results	result	NOUN
ijtc-208	161	78	,	,	PUNCT
ijtc-208	161	79	2019	2019	NUM
ijtc-208	161	80	the	the	DET
ijtc-208	161	81	role	role	NOUN
ijtc-208	161	82	of	of	ADP
ijtc-208	161	83	accounting	account	VERB
ijtc-208	161	84	information	information	NOUN
ijtc-208	161	85	system	system	NOUN
ijtc-208	161	86	afflication	afflication	NOUN
ijtc-208	161	87	in	in	ADP
ijtc-208	161	88	reliability	reliability	NOUN
ijtc-208	161	89	financial	financial	ADJ
ijtc-208	161	90	reporting	reporting	NOUN
ijtc-208	161	91	hertati	hertati	NOUN
ijtc-208	161	92	,	,	PUNCT
ijtc-208	161	93	et	et	PROPN
ijtc-208	161	94	.	.	PUNCT
ijtc-208	162	1	al	al	PROPN
ijtc-208	162	2	106	106	NUM
ijtc-208	163	1	|	|	ADV
ijtc-208	163	2	ilomata	ilomata	PROPN
ijtc-208	163	3	international	international	ADJ
ijtc-208	163	4	journal	journal	NOUN
ijtc-208	163	5	of	of	ADP
ijtc-208	163	6	tax	tax	PROPN
ijtc-208	163	7	&	&	CCONJ
ijtc-208	163	8	accounting	accounting	PROPN
ijtc-208	163	9	volume	volume	NOUN
ijtc-208	163	10	2	2	NUM
ijtc-208	163	11	issue	issue	NOUN
ijtc-208	163	12	1	1	NUM
ijtc-208	163	13	,	,	PUNCT
ijtc-208	163	14	january	january	PROPN
ijtc-208	163	15	2021	2021	NUM
ijtc-208	163	16	the	the	DET
ijtc-208	163	17	results	result	NOUN
ijtc-208	163	18	obtained	obtain	VERB
ijtc-208	163	19	indicate	indicate	VERB
ijtc-208	163	20	that	that	SCONJ
ijtc-208	163	21	the	the	DET
ijtc-208	163	22	statement	statement	NOUN
ijtc-208	163	23	items	item	NOUN
ijtc-208	163	24	in	in	ADP
ijtc-208	163	25	the	the	DET
ijtc-208	163	26	instrument	instrument	NOUN
ijtc-208	163	27	of	of	ADP
ijtc-208	163	28	the	the	DET
ijtc-208	163	29	successful	successful	ADJ
ijtc-208	163	30	application	application	NOUN
ijtc-208	163	31	of	of	ADP
ijtc-208	163	32	accounting	accounting	NOUN
ijtc-208	163	33	information	information	NOUN
ijtc-208	163	34	systems	system	NOUN
ijtc-208	163	35	have	have	VERB
ijtc-208	163	36	a	a	DET
ijtc-208	163	37	correlation	correlation	NOUN
ijtc-208	163	38	value	value	NOUN
ijtc-208	163	39	greater	great	ADJ
ijtc-208	163	40	than	than	ADP
ijtc-208	163	41	0.3	0.3	NUM
ijtc-208	163	42	as	as	ADP
ijtc-208	163	43	the	the	DET
ijtc-208	163	44	boundary	boundary	ADJ
ijtc-208	163	45	value	value	NOUN
ijtc-208	163	46	of	of	ADP
ijtc-208	163	47	a	a	DET
ijtc-208	163	48	research	research	NOUN
ijtc-208	163	49	questionnaire	questionnaire	NOUN
ijtc-208	163	50	item	item	NOUN
ijtc-208	163	51	said	say	VERB
ijtc-208	163	52	to	to	PART
ijtc-208	163	53	be	be	AUX
ijtc-208	163	54	used	use	VERB
ijtc-208	163	55	(	(	PUNCT
ijtc-208	163	56	acceptable	acceptable	ADJ
ijtc-208	163	57	)	)	PUNCT
ijtc-208	163	58	based	base	VERB
ijtc-208	163	59	on	on	ADP
ijtc-208	163	60	the	the	DET
ijtc-208	163	61	criteria	criterion	NOUN
ijtc-208	163	62	expressed	express	VERB
ijtc-208	163	63	in	in	ADP
ijtc-208	163	64	barker	barker	PROPN
ijtc-208	163	65	,	,	PUNCT
ijtc-208	163	66	et	et	PROPN
ijtc-208	163	67	.	.	PUNCT
ijtc-208	164	1	al	al	PROPN
ijtc-208	164	2	.	.	PROPN
ijtc-208	165	1	(	(	PUNCT
ijtc-208	165	2	2002	2002	NUM
ijtc-208	165	3	)	)	PUNCT
ijtc-208	165	4	.	.	PUNCT
ijtc-208	166	1	so	so	ADV
ijtc-208	166	2	it	it	PRON
ijtc-208	166	3	can	can	AUX
ijtc-208	166	4	be	be	AUX
ijtc-208	166	5	said	say	VERB
ijtc-208	166	6	that	that	SCONJ
ijtc-208	166	7	the	the	DET
ijtc-208	166	8	questionnaire	questionnaire	NOUN
ijtc-208	166	9	items	item	NOUN
ijtc-208	166	10	in	in	ADP
ijtc-208	166	11	the	the	DET
ijtc-208	166	12	variables	variable	NOUN
ijtc-208	166	13	are	be	AUX
ijtc-208	166	14	all	all	ADV
ijtc-208	166	15	valid	valid	ADJ
ijtc-208	166	16	and	and	CCONJ
ijtc-208	166	17	can	can	AUX
ijtc-208	166	18	be	be	AUX
ijtc-208	166	19	used	use	VERB
ijtc-208	166	20	to	to	PART
ijtc-208	166	21	measure	measure	VERB
ijtc-208	166	22	the	the	DET
ijtc-208	166	23	success	success	NOUN
ijtc-208	166	24	variables	variable	NOUN
ijtc-208	166	25	of	of	ADP
ijtc-208	166	26	the	the	DET
ijtc-208	166	27	application	application	NOUN
ijtc-208	166	28	of	of	ADP
ijtc-208	166	29	accounting	accounting	NOUN
ijtc-208	166	30	information	information	NOUN
ijtc-208	166	31	systems	system	NOUN
ijtc-208	166	32	.	.	PUNCT
ijtc-208	167	1	reliability	reliability	NOUN
ijtc-208	167	2	test	test	NOUN
ijtc-208	167	3	results	result	NOUN
ijtc-208	167	4	after	after	ADP
ijtc-208	167	5	obtaining	obtain	VERB
ijtc-208	167	6	the	the	DET
ijtc-208	167	7	results	result	NOUN
ijtc-208	167	8	of	of	ADP
ijtc-208	167	9	the	the	DET
ijtc-208	167	10	questionnaire	questionnaire	NOUN
ijtc-208	167	11	items	item	NOUN
ijtc-208	167	12	used	use	VERB
ijtc-208	167	13	in	in	ADP
ijtc-208	167	14	this	this	DET
ijtc-208	167	15	study	study	NOUN
ijtc-208	167	16	are	be	AUX
ijtc-208	167	17	valid	valid	ADJ
ijtc-208	167	18	,	,	PUNCT
ijtc-208	167	19	then	then	ADV
ijtc-208	167	20	proceed	proceed	VERB
ijtc-208	167	21	with	with	ADP
ijtc-208	167	22	the	the	DET
ijtc-208	167	23	reliability	reliability	NOUN
ijtc-208	167	24	test	test	NOUN
ijtc-208	167	25	.	.	PUNCT
ijtc-208	168	1	the	the	DET
ijtc-208	168	2	results	result	NOUN
ijtc-208	168	3	of	of	ADP
ijtc-208	168	4	the	the	DET
ijtc-208	168	5	calculation	calculation	NOUN
ijtc-208	168	6	of	of	ADP
ijtc-208	168	7	the	the	DET
ijtc-208	168	8	split	split	ADJ
ijtc-208	168	9	-	-	PUNCT
ijtc-208	168	10	half	half	NOUN
ijtc-208	168	11	reliability	reliability	NOUN
ijtc-208	168	12	coefficient	coefficient	NOUN
ijtc-208	168	13	for	for	ADP
ijtc-208	168	14	each	each	DET
ijtc-208	168	15	variable	variable	ADJ
ijtc-208	168	16	successful	successful	ADJ
ijtc-208	168	17	application	application	NOUN
ijtc-208	168	18	of	of	ADP
ijtc-208	168	19	accounting	accounting	NOUN
ijtc-208	168	20	information	information	NOUN
ijtc-208	168	21	systems	system	NOUN
ijtc-208	168	22	can	can	AUX
ijtc-208	168	23	be	be	AUX
ijtc-208	168	24	seen	see	VERB
ijtc-208	168	25	in	in	ADP
ijtc-208	168	26	table	table	NOUN
ijtc-208	168	27	2	2	NUM
ijtc-208	168	28	below	below	ADV
ijtc-208	168	29	:	:	PUNCT
ijtc-208	168	30	table	table	NOUN
ijtc-208	168	31	2	2	NUM
ijtc-208	168	32	.	.	PUNCT
ijtc-208	168	33	results	result	NOUN
ijtc-208	168	34	of	of	ADP
ijtc-208	168	35	reliability	reliability	NOUN
ijtc-208	168	36	calculations	calculation	NOUN
ijtc-208	168	37	variable	variable	ADJ
ijtc-208	168	38	reliability	reliability	NOUN
ijtc-208	168	39	coefficient	coefficient	NOUN
ijtc-208	168	40	(	(	PUNCT
ijtc-208	168	41	r	r	NOUN
ijtc-208	168	42	)	)	PUNCT
ijtc-208	168	43	limit	limit	NOUN
ijtc-208	168	44	value	value	NOUN
ijtc-208	168	45	conclusion	conclusion	NOUN
ijtc-208	168	46	accounting	account	VERB
ijtc-208	168	47	information	information	NOUN
ijtc-208	168	48	systems	system	NOUN
ijtc-208	168	49	e	e	ADP
ijtc-208	168	50	financial	financial	ADJ
ijtc-208	168	51	reporting	reporting	NOUN
ijtc-208	168	52	performance	performance	NOUN
ijtc-208	168	53	0,932	0,932	NUM
ijtc-208	168	54	0,7	0,7	NUM
ijtc-208	168	55	reliable	reliable	ADJ
ijtc-208	168	56	source	source	NOUN
ijtc-208	168	57	:	:	PUNCT
ijtc-208	168	58	research	research	NOUN
ijtc-208	168	59	results	result	NOUN
ijtc-208	168	60	,	,	PUNCT
ijtc-208	168	61	2019	2019	NUM
ijtc-208	168	62	the	the	DET
ijtc-208	168	63	reliability	reliability	NOUN
ijtc-208	168	64	value	value	NOUN
ijtc-208	168	65	obtained	obtain	VERB
ijtc-208	168	66	for	for	ADP
ijtc-208	168	67	table	table	NOUN
ijtc-208	168	68	2	2	NUM
ijtc-208	168	69	is	be	AUX
ijtc-208	168	70	0.932	0.932	NUM
ijtc-208	168	71	.	.	PUNCT
ijtc-208	169	1	the	the	DET
ijtc-208	169	2	reliability	reliability	NOUN
ijtc-208	169	3	value	value	NOUN
ijtc-208	169	4	obtained	obtain	VERB
ijtc-208	169	5	for	for	ADP
ijtc-208	169	6	the	the	DET
ijtc-208	169	7	three	three	NUM
ijtc-208	169	8	variables	variable	NOUN
ijtc-208	169	9	is	be	AUX
ijtc-208	169	10	more	more	ADJ
ijtc-208	169	11	than	than	ADP
ijtc-208	169	12	0.7	0.7	NUM
ijtc-208	169	13	as	as	ADP
ijtc-208	169	14	the	the	DET
ijtc-208	169	15	boundary	boundary	ADJ
ijtc-208	169	16	value	value	NOUN
ijtc-208	169	17	of	of	ADP
ijtc-208	169	18	a	a	DET
ijtc-208	169	19	research	research	NOUN
ijtc-208	169	20	instrument	instrument	NOUN
ijtc-208	169	21	said	say	VERB
ijtc-208	169	22	to	to	PART
ijtc-208	169	23	be	be	AUX
ijtc-208	169	24	used	use	VERB
ijtc-208	169	25	(	(	PUNCT
ijtc-208	169	26	the	the	DET
ijtc-208	169	27	reliability	reliability	NOUN
ijtc-208	169	28	value	value	NOUN
ijtc-208	169	29	is	be	AUX
ijtc-208	169	30	included	include	VERB
ijtc-208	169	31	in	in	ADP
ijtc-208	169	32	the	the	DET
ijtc-208	169	33	acceptable	acceptable	ADJ
ijtc-208	169	34	/	/	SYM
ijtc-208	169	35	good	good	ADJ
ijtc-208	169	36	enough	enough	ADJ
ijtc-208	169	37	category	category	NOUN
ijtc-208	169	38	)	)	PUNCT
ijtc-208	169	39	based	base	VERB
ijtc-208	169	40	on	on	ADP
ijtc-208	169	41	the	the	DET
ijtc-208	169	42	criteria	criterion	NOUN
ijtc-208	169	43	expressed	express	VERB
ijtc-208	169	44	in	in	ADP
ijtc-208	169	45	barker	barker	PROPN
ijtc-208	169	46	(	(	PUNCT
ijtc-208	169	47	2002	2002	NUM
ijtc-208	169	48	)	)	PUNCT
ijtc-208	169	49	.	.	PUNCT
ijtc-208	170	1	with	with	SCONJ
ijtc-208	170	2	the	the	DET
ijtc-208	170	3	reliability	reliability	NOUN
ijtc-208	170	4	value	value	NOUN
ijtc-208	170	5	obtained	obtain	VERB
ijtc-208	170	6	,	,	PUNCT
ijtc-208	170	7	it	it	PRON
ijtc-208	170	8	can	can	AUX
ijtc-208	170	9	be	be	AUX
ijtc-208	170	10	concluded	conclude	VERB
ijtc-208	170	11	that	that	SCONJ
ijtc-208	170	12	the	the	DET
ijtc-208	170	13	research	research	NOUN
ijtc-208	170	14	instrument	instrument	NOUN
ijtc-208	170	15	used	use	VERB
ijtc-208	170	16	has	have	VERB
ijtc-208	170	17	a	a	DET
ijtc-208	170	18	good	good	ADJ
ijtc-208	170	19	level	level	NOUN
ijtc-208	170	20	of	of	ADP
ijtc-208	170	21	consistency	consistency	NOUN
ijtc-208	170	22	so	so	SCONJ
ijtc-208	170	23	that	that	SCONJ
ijtc-208	170	24	it	it	PRON
ijtc-208	170	25	can	can	AUX
ijtc-208	170	26	be	be	AUX
ijtc-208	170	27	used	use	VERB
ijtc-208	170	28	in	in	ADP
ijtc-208	170	29	measuring	measure	VERB
ijtc-208	170	30	the	the	DET
ijtc-208	170	31	variables	variable	NOUN
ijtc-208	170	32	studied	study	VERB
ijtc-208	170	33	.	.	PUNCT
ijtc-208	171	1	successful	successful	ADJ
ijtc-208	171	2	application	application	NOUN
ijtc-208	171	3	of	of	ADP
ijtc-208	171	4	accounting	accounting	NOUN
ijtc-208	171	5	information	information	NOUN
ijtc-208	171	6	systems	system	NOUN
ijtc-208	171	7	the	the	DET
ijtc-208	171	8	success	success	NOUN
ijtc-208	171	9	variable	variable	NOUN
ijtc-208	171	10	of	of	ADP
ijtc-208	171	11	applying	apply	VERB
ijtc-208	171	12	an	an	DET
ijtc-208	171	13	accounting	accounting	NOUN
ijtc-208	171	14	information	information	NOUN
ijtc-208	171	15	system	system	NOUN
ijtc-208	171	16	is	be	AUX
ijtc-208	171	17	measured	measure	VERB
ijtc-208	171	18	by	by	ADP
ijtc-208	171	19	two	two	NUM
ijtc-208	171	20	dimensions	dimension	NOUN
ijtc-208	171	21	,	,	PUNCT
ijtc-208	171	22	namely	namely	ADV
ijtc-208	171	23	user	user	NOUN
ijtc-208	171	24	satisfaction	satisfaction	NOUN
ijtc-208	171	25	and	and	CCONJ
ijtc-208	171	26	intensity	intensity	NOUN
ijtc-208	171	27	of	of	ADP
ijtc-208	171	28	use	use	NOUN
ijtc-208	171	29	.	.	PUNCT
ijtc-208	172	1	the	the	DET
ijtc-208	172	2	weight	weight	NOUN
ijtc-208	172	3	for	for	ADP
ijtc-208	172	4	this	this	DET
ijtc-208	172	5	variable	variable	NOUN
ijtc-208	172	6	is	be	AUX
ijtc-208	172	7	1801	1801	NUM
ijtc-208	172	8	(	(	PUNCT
ijtc-208	172	9	appendix	appendix	NOUN
ijtc-208	172	10	4	4	NUM
ijtc-208	172	11	)	)	PUNCT
ijtc-208	172	12	,	,	PUNCT
ijtc-208	172	13	while	while	SCONJ
ijtc-208	172	14	the	the	DET
ijtc-208	172	15	ideal	ideal	ADJ
ijtc-208	172	16	weight	weight	NOUN
ijtc-208	172	17	=	=	PUNCT
ijtc-208	172	18	(	(	PUNCT
ijtc-208	172	19	14	14	NUM
ijtc-208	172	20	x	x	SYM
ijtc-208	172	21	5	5	NUM
ijtc-208	172	22	x	x	SYM
ijtc-208	172	23	38	38	NUM
ijtc-208	172	24	)	)	PUNCT
ijtc-208	172	25	=	=	SYM
ijtc-208	172	26	2660	2660	NUM
ijtc-208	172	27	,	,	PUNCT
ijtc-208	172	28	so	so	CCONJ
ijtc-208	172	29	the	the	DET
ijtc-208	172	30	achievement	achievement	NOUN
ijtc-208	172	31	of	of	ADP
ijtc-208	172	32	the	the	DET
ijtc-208	172	33	score	score	NOUN
ijtc-208	172	34	for	for	ADP
ijtc-208	172	35	the	the	DET
ijtc-208	172	36	variable	variable	ADJ
ijtc-208	172	37	success	success	NOUN
ijtc-208	172	38	in	in	ADP
ijtc-208	172	39	applying	apply	VERB
ijtc-208	172	40	the	the	DET
ijtc-208	172	41	accounting	accounting	NOUN
ijtc-208	172	42	information	information	NOUN
ijtc-208	172	43	system	system	NOUN
ijtc-208	172	44	=	=	SYM
ijtc-208	172	45	1801/2660	1801/2660	NUM
ijtc-208	172	46	=	=	SYM
ijtc-208	172	47	67.71	67.71	NUM
ijtc-208	172	48	%	%	NOUN
ijtc-208	172	49	.	.	PUNCT
ijtc-208	173	1	this	this	DET
ijtc-208	173	2	score	score	NOUN
ijtc-208	173	3	is	be	AUX
ijtc-208	173	4	included	include	VERB
ijtc-208	173	5	in	in	ADP
ijtc-208	173	6	the	the	DET
ijtc-208	173	7	61	61	NUM
ijtc-208	173	8	%	%	NOUN
ijtc-208	173	9	to	to	PART
ijtc-208	173	10	81	81	NUM
ijtc-208	173	11	%	%	NOUN
ijtc-208	173	12	interval	interval	NOUN
ijtc-208	173	13	.	.	PUNCT
ijtc-208	174	1	based	base	VERB
ijtc-208	174	2	on	on	ADP
ijtc-208	174	3	table	table	NOUN
ijtc-208	174	4	4	4	NUM
ijtc-208	174	5	,	,	PUNCT
ijtc-208	174	6	the	the	DET
ijtc-208	174	7	score	score	NOUN
ijtc-208	174	8	is	be	AUX
ijtc-208	174	9	included	include	VERB
ijtc-208	174	10	in	in	ADP
ijtc-208	174	11	the	the	DET
ijtc-208	174	12	high	high	ADJ
ijtc-208	174	13	category	category	NOUN
ijtc-208	174	14	.	.	PUNCT
ijtc-208	175	1	the	the	DET
ijtc-208	175	2	achievement	achievement	NOUN
ijtc-208	175	3	of	of	ADP
ijtc-208	175	4	this	this	DET
ijtc-208	175	5	score	score	NOUN
ijtc-208	175	6	is	be	AUX
ijtc-208	175	7	obtained	obtain	VERB
ijtc-208	175	8	from	from	ADP
ijtc-208	175	9	the	the	DET
ijtc-208	175	10	distribution	distribution	NOUN
ijtc-208	175	11	of	of	ADP
ijtc-208	175	12	the	the	DET
ijtc-208	175	13	frequency	frequency	NOUN
ijtc-208	175	14	of	of	ADP
ijtc-208	175	15	respondent	respondent	NOUN
ijtc-208	175	16	responses	response	NOUN
ijtc-208	175	17	for	for	ADP
ijtc-208	175	18	each	each	DET
ijtc-208	175	19	dimension	dimension	NOUN
ijtc-208	175	20	.	.	PUNCT
ijtc-208	176	1	the	the	DET
ijtc-208	176	2	following	follow	VERB
ijtc-208	176	3	outlines	outline	VERB
ijtc-208	176	4	the	the	DET
ijtc-208	176	5	results	result	NOUN
ijtc-208	176	6	of	of	ADP
ijtc-208	176	7	achievement	achievement	NOUN
ijtc-208	176	8	scores	score	NOUN
ijtc-208	176	9	for	for	ADP
ijtc-208	176	10	each	each	DET
ijtc-208	176	11	dimension	dimension	NOUN
ijtc-208	176	12	of	of	ADP
ijtc-208	176	13	the	the	DET
ijtc-208	176	14	success	success	NOUN
ijtc-208	176	15	variables	variable	NOUN
ijtc-208	176	16	of	of	ADP
ijtc-208	176	17	the	the	DET
ijtc-208	176	18	application	application	NOUN
ijtc-208	176	19	of	of	ADP
ijtc-208	176	20	accounting	accounting	NOUN
ijtc-208	176	21	information	information	NOUN
ijtc-208	176	22	systems	system	NOUN
ijtc-208	176	23	,	,	PUNCT
ijtc-208	176	24	starting	start	VERB
ijtc-208	176	25	with	with	ADP
ijtc-208	176	26	the	the	DET
ijtc-208	176	27	dimensions	dimension	NOUN
ijtc-208	176	28	of	of	ADP
ijtc-208	176	29	user	user	NOUN
ijtc-208	176	30	satisfaction	satisfaction	NOUN
ijtc-208	176	31	.	.	PUNCT
ijtc-208	177	1	table	table	NOUN
ijtc-208	177	2	4	4	NUM
ijtc-208	177	3	presents	present	VERB
ijtc-208	177	4	the	the	DET
ijtc-208	177	5	frequency	frequency	NOUN
ijtc-208	177	6	distribution	distribution	NOUN
ijtc-208	177	7	of	of	ADP
ijtc-208	177	8	respondents	respondent	NOUN
ijtc-208	177	9	'	'	PART
ijtc-208	177	10	responses	response	NOUN
ijtc-208	177	11	and	and	CCONJ
ijtc-208	177	12	achievement	achievement	NOUN
ijtc-208	177	13	scores	score	NOUN
ijtc-208	177	14	for	for	ADP
ijtc-208	177	15	the	the	DET
ijtc-208	177	16	dimensions	dimension	NOUN
ijtc-208	177	17	of	of	ADP
ijtc-208	177	18	user	user	NOUN
ijtc-208	177	19	satisfaction	satisfaction	NOUN
ijtc-208	177	20	as	as	SCONJ
ijtc-208	177	21	follows	follow	VERB
ijtc-208	177	22	.	.	PUNCT
ijtc-208	178	1	table	table	NOUN
ijtc-208	178	2	3	3	NUM
ijtc-208	178	3	.	.	PUNCT
ijtc-208	178	4	frequency	frequency	NOUN
ijtc-208	178	5	distribution	distribution	NOUN
ijtc-208	178	6	of	of	ADP
ijtc-208	178	7	respondent	respondent	NOUN
ijtc-208	178	8	responses	response	NOUN
ijtc-208	178	9	application	application	NOUN
ijtc-208	178	10	of	of	ADP
ijtc-208	178	11	accounting	accounting	NOUN
ijtc-208	178	12	information	information	NOUN
ijtc-208	178	13	systems	system	NOUN
ijtc-208	178	14	no	no	PROPN
ijtc-208	178	15	.	.	PUNCT
ijtc-208	178	16	item	item	NOUN
ijtc-208	178	17	questions	question	NOUN
ijtc-208	178	18	frequency	frequency	NOUN
ijtc-208	178	19	of	of	ADP
ijtc-208	178	20	response	response	NOUN
ijtc-208	178	21	total	total	ADJ
ijtc-208	178	22	score	score	NOUN
ijtc-208	178	23	x	x	X
ijtc-208	178	24	frequency	frequency	NOUN
ijtc-208	178	25	5	5	NUM
ijtc-208	178	26	4	4	NUM
ijtc-208	178	27	3	3	NUM
ijtc-208	178	28	2	2	NUM
ijtc-208	178	29	1	1	NUM
ijtc-208	178	30	1	1	NUM
ijtc-208	178	31	the	the	DET
ijtc-208	178	32	accounting	accounting	NOUN
ijtc-208	178	33	information	information	NOUN
ijtc-208	178	34	system	system	NOUN
ijtc-208	178	35	has	have	AUX
ijtc-208	178	36	provided	provide	VERB
ijtc-208	178	37	the	the	DET
ijtc-208	178	38	right	right	ADJ
ijtc-208	178	39	information	information	NOUN
ijtc-208	178	40	under	under	ADP
ijtc-208	178	41	the	the	DET
ijtc-208	178	42	needs	need	NOUN
ijtc-208	178	43	of	of	ADP
ijtc-208	178	44	users	user	NOUN
ijtc-208	178	45	at	at	ADP
ijtc-208	178	46	work	work	NOUN
ijtc-208	178	47	.	.	PUNCT
ijtc-208	178	48	0	0	NUM
ijtc-208	179	1	56	56	NUM
ijtc-208	179	2	72	72	NUM
ijtc-208	179	3	0	0	NUM
ijtc-208	179	4	0	0	NUM
ijtc-208	179	5	128	128	NUM
ijtc-208	179	6	2	2	NUM
ijtc-208	179	7	accounting	accounting	NOUN
ijtc-208	179	8	information	information	NOUN
ijtc-208	179	9	systems	system	NOUN
ijtc-208	179	10	have	have	AUX
ijtc-208	179	11	provided	provide	VERB
ijtc-208	179	12	content	content	NOUN
ijtc-208	179	13	that	that	PRON
ijtc-208	179	14	is	be	AUX
ijtc-208	179	15	appropriate	appropriate	ADJ
ijtc-208	179	16	to	to	ADP
ijtc-208	179	17	the	the	DET
ijtc-208	179	18	needs	need	NOUN
ijtc-208	179	19	of	of	ADP
ijtc-208	179	20	users	user	NOUN
ijtc-208	179	21	at	at	ADP
ijtc-208	179	22	work	work	NOUN
ijtc-208	179	23	.	.	PUNCT
ijtc-208	180	1	0	0	NUM
ijtc-208	181	1	52	52	NUM
ijtc-208	181	2	75	75	NUM
ijtc-208	181	3	0	0	NUM
ijtc-208	181	4	0	0	NUM
ijtc-208	181	5	127	127	NUM
ijtc-208	181	6	3	3	NUM
ijtc-208	181	7	the	the	DET
ijtc-208	181	8	accounting	accounting	NOUN
ijtc-208	181	9	information	information	NOUN
ijtc-208	181	10	system	system	NOUN
ijtc-208	181	11	has	have	AUX
ijtc-208	181	12	provided	provide	VERB
ijtc-208	181	13	reports	report	NOUN
ijtc-208	181	14	that	that	PRON
ijtc-208	181	15	fit	fit	VERB
ijtc-208	181	16	the	the	DET
ijtc-208	181	17	needs	need	NOUN
ijtc-208	181	18	of	of	ADP
ijtc-208	181	19	20	20	NUM
ijtc-208	181	20	36	36	NUM
ijtc-208	181	21	72	72	NUM
ijtc-208	181	22	2	2	NUM
ijtc-208	181	23	0	0	NUM
ijtc-208	181	24	130	130	NUM
ijtc-208	181	25	the	the	DET
ijtc-208	181	26	role	role	NOUN
ijtc-208	181	27	of	of	ADP
ijtc-208	181	28	accounting	account	VERB
ijtc-208	181	29	information	information	NOUN
ijtc-208	181	30	system	system	NOUN
ijtc-208	181	31	afflication	afflication	NOUN
ijtc-208	181	32	in	in	ADP
ijtc-208	181	33	reliability	reliability	NOUN
ijtc-208	181	34	financial	financial	ADJ
ijtc-208	181	35	reporting	reporting	NOUN
ijtc-208	181	36	hertati	hertati	NOUN
ijtc-208	181	37	,	,	PUNCT
ijtc-208	181	38	et	et	PROPN
ijtc-208	181	39	.	.	PUNCT
ijtc-208	182	1	al	al	PROPN
ijtc-208	182	2	107	107	NUM
ijtc-208	183	1	|	|	ADV
ijtc-208	183	2	ilomata	ilomata	PROPN
ijtc-208	183	3	international	international	ADJ
ijtc-208	183	4	journal	journal	NOUN
ijtc-208	183	5	of	of	ADP
ijtc-208	183	6	tax	tax	PROPN
ijtc-208	183	7	&	&	CCONJ
ijtc-208	183	8	accounting	accounting	PROPN
ijtc-208	183	9	volume	volume	NOUN
ijtc-208	183	10	2	2	NUM
ijtc-208	183	11	issue	issue	NOUN
ijtc-208	183	12	1	1	NUM
ijtc-208	183	13	,	,	PUNCT
ijtc-208	183	14	january	january	PROPN
ijtc-208	183	15	2021	2021	NUM
ijtc-208	183	16	no	no	NOUN
ijtc-208	183	17	.	.	PUNCT
ijtc-208	184	1	item	item	NOUN
ijtc-208	184	2	questions	question	NOUN
ijtc-208	184	3	frequency	frequency	NOUN
ijtc-208	184	4	of	of	ADP
ijtc-208	184	5	response	response	NOUN
ijtc-208	184	6	total	total	ADJ
ijtc-208	184	7	score	score	NOUN
ijtc-208	184	8	x	x	NOUN
ijtc-208	184	9	frequency	frequency	NOUN
ijtc-208	184	10	users	user	NOUN
ijtc-208	184	11	at	at	ADP
ijtc-208	184	12	work	work	NOUN
ijtc-208	184	13	.	.	PUNCT
ijtc-208	185	1	4	4	NUM
ijtc-208	185	2	accounting	accounting	NOUN
ijtc-208	185	3	information	information	NOUN
ijtc-208	185	4	systems	system	NOUN
ijtc-208	185	5	have	have	AUX
ijtc-208	185	6	provided	provide	VERB
ijtc-208	185	7	sufficient	sufficient	ADJ
ijtc-208	185	8	information	information	NOUN
ijtc-208	185	9	under	under	ADP
ijtc-208	185	10	the	the	DET
ijtc-208	185	11	needs	need	NOUN
ijtc-208	185	12	of	of	ADP
ijtc-208	185	13	users	user	NOUN
ijtc-208	185	14	at	at	ADP
ijtc-208	185	15	work	work	NOUN
ijtc-208	185	16	.	.	PUNCT
ijtc-208	186	1	5	5	NUM
ijtc-208	186	2	64	64	NUM
ijtc-208	186	3	54	54	NUM
ijtc-208	186	4	6	6	NUM
ijtc-208	186	5	0	0	NUM
ijtc-208	186	6	129	129	NUM
ijtc-208	186	7	5	5	NUM
ijtc-208	186	8	the	the	DET
ijtc-208	186	9	accounting	accounting	NOUN
ijtc-208	186	10	information	information	NOUN
ijtc-208	186	11	system	system	NOUN
ijtc-208	186	12	has	have	AUX
ijtc-208	186	13	provided	provide	VERB
ijtc-208	186	14	accurate	accurate	ADJ
ijtc-208	186	15	information	information	NOUN
ijtc-208	186	16	.	.	PUNCT
ijtc-208	187	1	0	0	NUM
ijtc-208	188	1	52	52	NUM
ijtc-208	188	2	69	69	NUM
ijtc-208	188	3	4	4	NUM
ijtc-208	188	4	0	0	NUM
ijtc-208	188	5	125	125	NUM
ijtc-208	188	6	6	6	NUM
ijtc-208	188	7	satisfied	satisfied	ADJ
ijtc-208	188	8	with	with	ADP
ijtc-208	188	9	the	the	DET
ijtc-208	188	10	accuracy	accuracy	NOUN
ijtc-208	188	11	of	of	ADP
ijtc-208	188	12	the	the	DET
ijtc-208	188	13	information	information	NOUN
ijtc-208	188	14	generated	generate	VERB
ijtc-208	188	15	by	by	ADP
ijtc-208	188	16	the	the	DET
ijtc-208	188	17	accounting	accounting	NOUN
ijtc-208	188	18	information	information	NOUN
ijtc-208	188	19	system	system	NOUN
ijtc-208	188	20	.	.	PUNCT
ijtc-208	189	1	15	15	NUM
ijtc-208	190	1	52	52	NUM
ijtc-208	190	2	60	60	NUM
ijtc-208	190	3	4	4	NUM
ijtc-208	190	4	0	0	NUM
ijtc-208	190	5	131	131	NUM
ijtc-208	190	6	7	7	NUM
ijtc-208	190	7	the	the	DET
ijtc-208	190	8	accounting	accounting	NOUN
ijtc-208	190	9	information	information	NOUN
ijtc-208	190	10	output	output	NOUN
ijtc-208	190	11	system	system	NOUN
ijtc-208	190	12	is	be	AUX
ijtc-208	190	13	presented	present	VERB
ijtc-208	190	14	in	in	ADP
ijtc-208	190	15	a	a	DET
ijtc-208	190	16	useful	useful	ADJ
ijtc-208	190	17	format	format	NOUN
ijtc-208	190	18	.	.	PUNCT
ijtc-208	191	1	5	5	NUM
ijtc-208	191	2	44	44	NUM
ijtc-208	191	3	72	72	NUM
ijtc-208	191	4	4	4	NUM
ijtc-208	191	5	0	0	NUM
ijtc-208	191	6	125	125	NUM
ijtc-208	191	7	8	8	NUM
ijtc-208	191	8	accounting	accounting	NOUN
ijtc-208	191	9	information	information	NOUN
ijtc-208	191	10	systems	system	NOUN
ijtc-208	191	11	produce	produce	VERB
ijtc-208	191	12	very	very	ADV
ijtc-208	191	13	clear	clear	ADJ
ijtc-208	191	14	information	information	NOUN
ijtc-208	191	15	.	.	PUNCT
ijtc-208	192	1	10	10	NUM
ijtc-208	192	2	44	44	NUM
ijtc-208	192	3	69	69	NUM
ijtc-208	192	4	4	4	NUM
ijtc-208	192	5	0	0	NUM
ijtc-208	192	6	127	127	NUM
ijtc-208	192	7	9	9	NUM
ijtc-208	192	8	the	the	DET
ijtc-208	192	9	accounting	accounting	NOUN
ijtc-208	192	10	information	information	NOUN
ijtc-208	192	11	system	system	NOUN
ijtc-208	192	12	has	have	AUX
ijtc-208	192	13	been	be	AUX
ijtc-208	192	14	presented	present	VERB
ijtc-208	192	15	in	in	ADP
ijtc-208	192	16	a	a	DET
ijtc-208	192	17	familiar	familiar	ADJ
ijtc-208	192	18	(	(	PUNCT
ijtc-208	192	19	userfriendly	userfriendly	ADJ
ijtc-208	192	20	)	)	PUNCT
ijtc-208	192	21	manner	manner	NOUN
ijtc-208	192	22	.	.	PUNCT
ijtc-208	193	1	15	15	NUM
ijtc-208	193	2	52	52	NUM
ijtc-208	193	3	57	57	NUM
ijtc-208	193	4	6	6	NUM
ijtc-208	193	5	0	0	NUM
ijtc-208	193	6	130	130	NUM
ijtc-208	193	7	10	10	NUM
ijtc-208	193	8	the	the	DET
ijtc-208	193	9	accounting	accounting	NOUN
ijtc-208	193	10	information	information	NOUN
ijtc-208	193	11	system	system	NOUN
ijtc-208	193	12	is	be	AUX
ijtc-208	193	13	easy	easy	ADJ
ijtc-208	193	14	to	to	PART
ijtc-208	193	15	use	use	VERB
ijtc-208	193	16	(	(	PUNCT
ijtc-208	193	17	easy	easy	ADJ
ijtc-208	193	18	to	to	PART
ijtc-208	193	19	use	use	VERB
ijtc-208	193	20	)	)	PUNCT
ijtc-208	193	21	.	.	PUNCT
ijtc-208	194	1	10	10	NUM
ijtc-208	194	2	56	56	NUM
ijtc-208	194	3	60	60	NUM
ijtc-208	194	4	4	4	NUM
ijtc-208	194	5	0	0	NUM
ijtc-208	194	6	130	130	NUM
ijtc-208	194	7	11	11	NUM
ijtc-208	194	8	accounting	accounting	NOUN
ijtc-208	194	9	information	information	NOUN
ijtc-208	194	10	systems	system	NOUN
ijtc-208	194	11	can	can	AUX
ijtc-208	194	12	be	be	AUX
ijtc-208	194	13	obtained	obtain	VERB
ijtc-208	194	14	whenever	whenever	SCONJ
ijtc-208	194	15	needed	need	VERB
ijtc-208	194	16	.	.	PUNCT
ijtc-208	195	1	15	15	NUM
ijtc-208	195	2	64	64	NUM
ijtc-208	195	3	48	48	NUM
ijtc-208	195	4	6	6	NUM
ijtc-208	195	5	0	0	NUM
ijtc-208	195	6	133	133	NUM
ijtc-208	195	7	12	12	NUM
ijtc-208	195	8	accounting	accounting	NOUN
ijtc-208	195	9	information	information	NOUN
ijtc-208	195	10	systems	system	NOUN
ijtc-208	195	11	provide	provide	VERB
ijtc-208	195	12	up	up	ADP
ijtc-208	195	13	-	-	PUNCT
ijtc-208	195	14	to	to	ADP
ijtc-208	195	15	-	-	PUNCT
ijtc-208	195	16	date	date	NOUN
ijtc-208	195	17	information	information	NOUN
ijtc-208	195	18	.	.	PUNCT
ijtc-208	196	1	15	15	NUM
ijtc-208	196	2	36	36	NUM
ijtc-208	196	3	72	72	NUM
ijtc-208	196	4	4	4	NUM
ijtc-208	196	5	0	0	NUM
ijtc-208	196	6	127	127	NUM
ijtc-208	196	7	weight	weight	NOUN
ijtc-208	196	8	1542	1542	NUM
ijtc-208	196	9	ideal	ideal	ADJ
ijtc-208	196	10	weight	weight	NOUN
ijtc-208	196	11	(	(	PUNCT
ijtc-208	196	12	12	12	NUM
ijtc-208	196	13	x	x	SYM
ijtc-208	196	14	5	5	NUM
ijtc-208	196	15	x	x	SYM
ijtc-208	196	16	38	38	NUM
ijtc-208	196	17	)	)	PUNCT
ijtc-208	196	18	2280	2280	NUM
ijtc-208	196	19	user	user	NOUN
ijtc-208	196	20	satisfaction	satisfaction	NOUN
ijtc-208	196	21	score	score	NOUN
ijtc-208	196	22	67,63	67,63	NOUN
ijtc-208	196	23	%	%	NOUN
ijtc-208	196	24	source	source	NOUN
ijtc-208	196	25	:	:	PUNCT
ijtc-208	196	26	research	research	NOUN
ijtc-208	196	27	results	result	NOUN
ijtc-208	196	28	,	,	PUNCT
ijtc-208	196	29	2019	2019	NUM
ijtc-208	196	30	financial	financial	ADJ
ijtc-208	196	31	reporting	reporting	NOUN
ijtc-208	196	32	performance	performance	NOUN
ijtc-208	196	33	variables	variable	VERB
ijtc-208	196	34	the	the	DET
ijtc-208	196	35	financial	financial	ADJ
ijtc-208	196	36	reporting	reporting	NOUN
ijtc-208	196	37	performance	performance	NOUN
ijtc-208	196	38	of	of	ADP
ijtc-208	196	39	the	the	DET
ijtc-208	196	40	regional	regional	ADJ
ijtc-208	196	41	governments	government	NOUN
ijtc-208	196	42	of	of	ADP
ijtc-208	196	43	papua	papua	PROPN
ijtc-208	196	44	and	and	CCONJ
ijtc-208	196	45	west	west	PROPN
ijtc-208	196	46	papua	papua	PROPN
ijtc-208	196	47	is	be	AUX
ijtc-208	196	48	measured	measure	VERB
ijtc-208	196	49	by	by	ADP
ijtc-208	196	50	profitability	profitability	NOUN
ijtc-208	196	51	,	,	PUNCT
ijtc-208	196	52	namely	namely	ADV
ijtc-208	196	53	return	return	VERB
ijtc-208	196	54	on	on	ADP
ijtc-208	196	55	assets	asset	NOUN
ijtc-208	196	56	(	(	PUNCT
ijtc-208	196	57	roa	roa	NOUN
ijtc-208	196	58	)	)	PUNCT
ijtc-208	196	59	,	,	PUNCT
ijtc-208	196	60	return	return	VERB
ijtc-208	196	61	on	on	ADP
ijtc-208	196	62	equity	equity	NOUN
ijtc-208	196	63	(	(	PUNCT
ijtc-208	196	64	roe	roe	PROPN
ijtc-208	196	65	)	)	PUNCT
ijtc-208	196	66	,	,	PUNCT
ijtc-208	196	67	and	and	CCONJ
ijtc-208	196	68	profit	profit	NOUN
ijtc-208	196	69	margin	margin	NOUN
ijtc-208	196	70	(	(	PUNCT
ijtc-208	196	71	pm	pm	NOUN
ijtc-208	196	72	)	)	PUNCT
ijtc-208	196	73	.	.	PUNCT
ijtc-208	197	1	financial	financial	ADJ
ijtc-208	197	2	reporting	reporting	NOUN
ijtc-208	197	3	performance	performance	NOUN
ijtc-208	197	4	can	can	AUX
ijtc-208	197	5	be	be	AUX
ijtc-208	197	6	grouped	group	VERB
ijtc-208	197	7	into	into	ADP
ijtc-208	197	8	three	three	NUM
ijtc-208	197	9	parts	part	NOUN
ijtc-208	197	10	,	,	PUNCT
ijtc-208	197	11	namely	namely	ADV
ijtc-208	197	12	:	:	PUNCT
ijtc-208	197	13	high	high	ADJ
ijtc-208	197	14	,	,	PUNCT
ijtc-208	197	15	medium	medium	ADJ
ijtc-208	197	16	,	,	PUNCT
ijtc-208	197	17	and	and	CCONJ
ijtc-208	197	18	low	low	ADJ
ijtc-208	197	19	as	as	SCONJ
ijtc-208	197	20	seen	see	VERB
ijtc-208	197	21	from	from	ADP
ijtc-208	197	22	the	the	DET
ijtc-208	197	23	interval	interval	NOUN
ijtc-208	197	24	class	class	NOUN
ijtc-208	197	25	of	of	ADP
ijtc-208	197	26	each	each	DET
ijtc-208	197	27	financial	financial	ADJ
ijtc-208	197	28	performance	performance	NOUN
ijtc-208	197	29	dimension	dimension	NOUN
ijtc-208	197	30	.	.	PUNCT
ijtc-208	198	1	table	table	NOUN
ijtc-208	198	2	4	4	NUM
ijtc-208	198	3	presents	present	VERB
ijtc-208	198	4	the	the	DET
ijtc-208	198	5	frequency	frequency	NOUN
ijtc-208	198	6	distribution	distribution	NOUN
ijtc-208	198	7	of	of	ADP
ijtc-208	198	8	financial	financial	ADJ
ijtc-208	198	9	reporting	reporting	NOUN
ijtc-208	198	10	performance	performance	NOUN
ijtc-208	198	11	variables	variable	NOUN
ijtc-208	198	12	.	.	PUNCT
ijtc-208	199	1	table	table	NOUN
ijtc-208	199	2	4	4	NUM
ijtc-208	199	3	.	.	PUNCT
ijtc-208	199	4	frequency	frequency	NOUN
ijtc-208	199	5	distribution	distribution	NOUN
ijtc-208	199	6	of	of	ADP
ijtc-208	199	7	financial	financial	ADJ
ijtc-208	199	8	reporting	reporting	NOUN
ijtc-208	199	9	performance	performance	NOUN
ijtc-208	199	10	interval	interval	NOUN
ijtc-208	199	11	class	class	NOUN
ijtc-208	199	12	frequency	frequency	NOUN
ijtc-208	199	13	%	%	NOUN
ijtc-208	199	14	catagory	catagory	NOUN
ijtc-208	199	15	return	return	NOUN
ijtc-208	199	16	on	on	ADP
ijtc-208	199	17	asset	asset	NOUN
ijtc-208	199	18	≤	≤	NUM
ijtc-208	199	19	0.031	0.031	NUM
ijtc-208	199	20	0.032	0.032	NUM
ijtc-208	199	21	–	–	PUNCT
ijtc-208	199	22	0.192	0.192	NUM
ijtc-208	199	23	≥	≥	NOUN
ijtc-208	199	24	0.193	0.193	NUM
ijtc-208	199	25	total	total	NOUN
ijtc-208	199	26	22	22	NUM
ijtc-208	199	27	14	14	NUM
ijtc-208	199	28	2	2	NUM
ijtc-208	199	29	38	38	NUM
ijtc-208	199	30	57.89	57.89	NUM
ijtc-208	199	31	%	%	NOUN
ijtc-208	199	32	36.84	36.84	NUM
ijtc-208	199	33	%	%	NOUN
ijtc-208	199	34	5.27	5.27	NUM
ijtc-208	199	35	%	%	NOUN
ijtc-208	199	36	100	100	NUM
ijtc-208	199	37	%	%	NOUN
ijtc-208	199	38	low	low	NOUN
ijtc-208	199	39	is	be	AUX
ijtc-208	199	40	high	high	ADJ
ijtc-208	199	41	return	return	NOUN
ijtc-208	199	42	on	on	ADP
ijtc-208	199	43	equity	equity	NOUN
ijtc-208	199	44	≤	≤	NOUN
ijtc-208	199	45	0.161	0.161	NUM
ijtc-208	199	46	0.162	0.162	NUM
ijtc-208	199	47	–	–	PUNCT
ijtc-208	199	48	0.752	0.752	NUM
ijtc-208	199	49	≥	≥	NOUN
ijtc-208	199	50	0.753	0.753	NUM
ijtc-208	199	51	total	total	NOUN
ijtc-208	199	52	27	27	NUM
ijtc-208	199	53	11	11	NUM
ijtc-208	199	54	0	0	NUM
ijtc-208	199	55	38	38	NUM
ijtc-208	199	56	71.05	71.05	NUM
ijtc-208	199	57	%	%	NOUN
ijtc-208	199	58	28.95	28.95	NUM
ijtc-208	199	59	%	%	NOUN
ijtc-208	199	60	0.00	0.00	NUM
ijtc-208	199	61	%	%	NOUN
ijtc-208	199	62	100	100	NUM
ijtc-208	199	63	%	%	NOUN
ijtc-208	199	64	low	low	NOUN
ijtc-208	199	65	is	be	AUX
ijtc-208	199	66	high	high	ADJ
ijtc-208	199	67	profit	profit	NOUN
ijtc-208	199	68	margin	margin	NOUN
ijtc-208	199	69	≤	≤	NUM
ijtc-208	199	70	0.126	0.126	NUM
ijtc-208	199	71	0.127	0.127	NUM
ijtc-208	199	72	–	–	PUNCT
ijtc-208	199	73	0.497	0.497	NUM
ijtc-208	199	74	≥	≥	NUM
ijtc-208	199	75	0.498	0.498	NUM
ijtc-208	199	76	total	total	NOUN
ijtc-208	199	77	27	27	NUM
ijtc-208	199	78	11	11	NUM
ijtc-208	199	79	0	0	NUM
ijtc-208	199	80	38	38	NUM
ijtc-208	199	81	71.05	71.05	NUM
ijtc-208	199	82	%	%	NOUN
ijtc-208	199	83	28.95	28.95	NUM
ijtc-208	199	84	%	%	NOUN
ijtc-208	199	85	0.00	0.00	NUM
ijtc-208	199	86	%	%	NOUN
ijtc-208	199	87	100	100	NUM
ijtc-208	199	88	%	%	NOUN
ijtc-208	199	89	low	low	NOUN
ijtc-208	199	90	is	be	AUX
ijtc-208	199	91	high	high	ADJ
ijtc-208	199	92	source	source	NOUN
ijtc-208	199	93	:	:	PUNCT
ijtc-208	199	94	research	research	NOUN
ijtc-208	199	95	results	result	NOUN
ijtc-208	199	96	,	,	PUNCT
ijtc-208	199	97	2019	2019	NUM
ijtc-208	199	98	the	the	DET
ijtc-208	199	99	role	role	NOUN
ijtc-208	199	100	of	of	ADP
ijtc-208	199	101	accounting	account	VERB
ijtc-208	199	102	information	information	NOUN
ijtc-208	199	103	system	system	NOUN
ijtc-208	199	104	afflication	afflication	NOUN
ijtc-208	199	105	in	in	ADP
ijtc-208	199	106	reliability	reliability	NOUN
ijtc-208	199	107	financial	financial	ADJ
ijtc-208	199	108	reporting	reporting	NOUN
ijtc-208	199	109	hertati	hertati	NOUN
ijtc-208	199	110	,	,	PUNCT
ijtc-208	199	111	et	et	PROPN
ijtc-208	199	112	.	.	PUNCT
ijtc-208	200	1	al	al	PROPN
ijtc-208	200	2	108	108	NUM
ijtc-208	200	3	|	|	ADV
ijtc-208	200	4	ilomata	ilomata	PROPN
ijtc-208	200	5	international	international	ADJ
ijtc-208	200	6	journal	journal	NOUN
ijtc-208	200	7	of	of	ADP
ijtc-208	200	8	tax	tax	PROPN
ijtc-208	200	9	&	&	CCONJ
ijtc-208	200	10	accounting	accounting	PROPN
ijtc-208	200	11	volume	volume	NOUN
ijtc-208	200	12	2	2	NUM
ijtc-208	200	13	issue	issue	NOUN
ijtc-208	200	14	1	1	NUM
ijtc-208	200	15	,	,	PUNCT
ijtc-208	200	16	january	january	PROPN
ijtc-208	200	17	2021	2021	NUM
ijtc-208	200	18	from	from	ADP
ijtc-208	200	19	the	the	DET
ijtc-208	200	20	financial	financial	ADJ
ijtc-208	200	21	performance	performance	NOUN
ijtc-208	200	22	in	in	ADP
ijtc-208	200	23	table	table	NOUN
ijtc-208	200	24	4	4	NUM
ijtc-208	200	25	,	,	PUNCT
ijtc-208	200	26	it	it	PRON
ijtc-208	200	27	can	can	AUX
ijtc-208	200	28	be	be	AUX
ijtc-208	200	29	seen	see	VERB
ijtc-208	200	30	that	that	SCONJ
ijtc-208	200	31	there	there	PRON
ijtc-208	200	32	are	be	VERB
ijtc-208	200	33	44	44	NUM
ijtc-208	200	34	provincial	provincial	ADJ
ijtc-208	200	35	/	/	SYM
ijtc-208	200	36	municipal	municipal	ADJ
ijtc-208	200	37	/	/	SYM
ijtc-208	200	38	regency	regency	PROPN
ijtc-208	200	39	dpkads	dpkad	NOUN
ijtc-208	200	40	in	in	ADP
ijtc-208	200	41	the	the	DET
ijtc-208	200	42	papua	papua	PROPN
ijtc-208	200	43	and	and	CCONJ
ijtc-208	200	44	west	west	PROPN
ijtc-208	200	45	papua	papua	PROPN
ijtc-208	200	46	region	region	NOUN
ijtc-208	200	47	or	or	CCONJ
ijtc-208	200	48	57.89	57.89	NUM
ijtc-208	200	49	%	%	NOUN
ijtc-208	200	50	who	who	PRON
ijtc-208	200	51	have	have	VERB
ijtc-208	200	52	low	low	ADJ
ijtc-208	200	53	roa	roa	NOUN
ijtc-208	200	54	,	,	PUNCT
ijtc-208	200	55	as	as	ADV
ijtc-208	200	56	many	many	ADJ
ijtc-208	200	57	as	as	ADP
ijtc-208	200	58	14	14	NUM
ijtc-208	200	59	dpkad	dpkad	ADJ
ijtc-208	200	60	or	or	CCONJ
ijtc-208	200	61	6.84	6.84	NUM
ijtc-208	200	62	%	%	NOUN
ijtc-208	200	63	who	who	PRON
ijtc-208	200	64	have	have	VERB
ijtc-208	200	65	moderate	moderate	ADJ
ijtc-208	200	66	roa	roa	NOUN
ijtc-208	200	67	,	,	PUNCT
ijtc-208	200	68	and	and	CCONJ
ijtc-208	200	69	as	as	ADV
ijtc-208	200	70	many	many	ADJ
ijtc-208	200	71	as	as	ADP
ijtc-208	200	72	2	2	NUM
ijtc-208	200	73	dpkad	dpkad	NOUN
ijtc-208	200	74	or	or	CCONJ
ijtc-208	200	75	5.27	5.27	NUM
ijtc-208	200	76	%	%	NOUN
ijtc-208	200	77	have	have	VERB
ijtc-208	200	78	high	high	ADJ
ijtc-208	200	79	roa	roa	NOUN
ijtc-208	200	80	.	.	PUNCT
ijtc-208	201	1	in	in	ADP
ijtc-208	201	2	financial	financial	ADJ
ijtc-208	201	3	performance	performance	NOUN
ijtc-208	201	4	using	use	VERB
ijtc-208	201	5	roe	roe	NOUN
ijtc-208	201	6	,	,	PUNCT
ijtc-208	201	7	it	it	PRON
ijtc-208	201	8	is	be	AUX
ijtc-208	201	9	seen	see	VERB
ijtc-208	201	10	that	that	SCONJ
ijtc-208	201	11	as	as	ADV
ijtc-208	201	12	many	many	ADJ
ijtc-208	201	13	as	as	ADP
ijtc-208	201	14	27	27	NUM
ijtc-208	201	15	soes	soe	NOUN
ijtc-208	201	16	or	or	CCONJ
ijtc-208	201	17	71.05	71.05	NUM
ijtc-208	201	18	%	%	NOUN
ijtc-208	201	19	have	have	VERB
ijtc-208	201	20	low	low	ADJ
ijtc-208	201	21	roe	roe	NOUN
ijtc-208	201	22	,	,	PUNCT
ijtc-208	201	23	and	and	CCONJ
ijtc-208	201	24	the	the	DET
ijtc-208	201	25	remaining	remain	VERB
ijtc-208	201	26	11	11	NUM
ijtc-208	201	27	dpkad	dpkad	NOUN
ijtc-208	201	28	or	or	CCONJ
ijtc-208	201	29	28.95	28.95	NUM
ijtc-208	201	30	%	%	NOUN
ijtc-208	201	31	have	have	VERB
ijtc-208	201	32	moderate	moderate	ADJ
ijtc-208	201	33	roe	roe	NOUN
ijtc-208	201	34	.	.	PUNCT
ijtc-208	202	1	likewise	likewise	ADV
ijtc-208	202	2	,	,	PUNCT
ijtc-208	202	3	with	with	ADP
ijtc-208	202	4	the	the	DET
ijtc-208	202	5	profit	profit	NOUN
ijtc-208	202	6	margin	margin	NOUN
ijtc-208	202	7	performance	performance	NOUN
ijtc-208	202	8	measurement	measurement	NOUN
ijtc-208	202	9	,	,	PUNCT
ijtc-208	202	10	it	it	PRON
ijtc-208	202	11	is	be	AUX
ijtc-208	202	12	seen	see	VERB
ijtc-208	202	13	that	that	SCONJ
ijtc-208	202	14	as	as	ADV
ijtc-208	202	15	many	many	ADJ
ijtc-208	202	16	as	as	ADP
ijtc-208	202	17	27	27	NUM
ijtc-208	202	18	dpkad	dpkad	NOUN
ijtc-208	202	19	or	or	CCONJ
ijtc-208	202	20	71.05	71.05	NUM
ijtc-208	202	21	%	%	NOUN
ijtc-208	202	22	have	have	VERB
ijtc-208	202	23	low	low	ADJ
ijtc-208	202	24	-	-	PUNCT
ijtc-208	202	25	profit	profit	NOUN
ijtc-208	202	26	margins	margin	NOUN
ijtc-208	202	27	,	,	PUNCT
ijtc-208	202	28	and	and	CCONJ
ijtc-208	202	29	the	the	DET
ijtc-208	202	30	remaining	remain	VERB
ijtc-208	202	31	11	11	NUM
ijtc-208	202	32	dpkad	dpkad	NOUN
ijtc-208	202	33	or	or	CCONJ
ijtc-208	202	34	28.95	28.95	NUM
ijtc-208	202	35	%	%	NOUN
ijtc-208	202	36	have	have	VERB
ijtc-208	202	37	moderate	moderate	ADJ
ijtc-208	202	38	profit	profit	NOUN
ijtc-208	202	39	margins	margin	NOUN
ijtc-208	202	40	.	.	PUNCT
ijtc-208	203	1	the	the	DET
ijtc-208	203	2	effect	effect	NOUN
ijtc-208	203	3	of	of	ADP
ijtc-208	203	4	application	application	NOUN
ijtc-208	203	5	of	of	ADP
ijtc-208	203	6	accounting	accounting	NOUN
ijtc-208	203	7	information	information	NOUN
ijtc-208	203	8	systems	system	NOUN
ijtc-208	203	9	on	on	ADP
ijtc-208	203	10	corporate	corporate	ADJ
ijtc-208	203	11	financial	financial	ADJ
ijtc-208	203	12	performance	performance	NOUN
ijtc-208	203	13	(	(	PUNCT
ijtc-208	203	14	roa	roa	NOUN
ijtc-208	203	15	)	)	PUNCT
ijtc-208	203	16	partially	partially	ADV
ijtc-208	203	17	.	.	PUNCT
ijtc-208	204	1	to	to	PART
ijtc-208	204	2	see	see	VERB
ijtc-208	204	3	the	the	DET
ijtc-208	204	4	significance	significance	NOUN
ijtc-208	204	5	of	of	ADP
ijtc-208	204	6	the	the	DET
ijtc-208	204	7	effect	effect	NOUN
ijtc-208	204	8	of	of	ADP
ijtc-208	204	9	the	the	DET
ijtc-208	204	10	partial	partial	ADJ
ijtc-208	204	11	success	success	NOUN
ijtc-208	204	12	of	of	ADP
ijtc-208	204	13	the	the	DET
ijtc-208	204	14	application	application	NOUN
ijtc-208	204	15	of	of	ADP
ijtc-208	204	16	accounting	accounting	NOUN
ijtc-208	204	17	information	information	NOUN
ijtc-208	204	18	systems	system	NOUN
ijtc-208	204	19	on	on	ADP
ijtc-208	204	20	variables	variable	NOUN
ijtc-208	204	21	due	due	ADP
ijtc-208	204	22	to	to	ADP
ijtc-208	204	23	the	the	DET
ijtc-208	204	24	performance	performance	NOUN
ijtc-208	204	25	of	of	ADP
ijtc-208	204	26	corporate	corporate	ADJ
ijtc-208	204	27	financial	financial	ADJ
ijtc-208	204	28	reporting	reporting	NOUN
ijtc-208	204	29	/	/	SYM
ijtc-208	204	30	roa	roa	PROPN
ijtc-208	204	31	,	,	PUNCT
ijtc-208	204	32	a	a	DET
ijtc-208	204	33	partial	partial	ADJ
ijtc-208	204	34	hypothesis	hypothesis	NOUN
ijtc-208	204	35	test	test	NOUN
ijtc-208	204	36	was	be	AUX
ijtc-208	204	37	performed	perform	VERB
ijtc-208	204	38	with	with	ADP
ijtc-208	204	39	the	the	DET
ijtc-208	204	40	t	t	NOUN
ijtc-208	204	41	-	-	PUNCT
ijtc-208	204	42	test	test	NOUN
ijtc-208	204	43	.	.	PUNCT
ijtc-208	205	1	the	the	DET
ijtc-208	205	2	statistical	statistical	ADJ
ijtc-208	205	3	hypothesis	hypothesis	NOUN
ijtc-208	205	4	tested	test	VERB
ijtc-208	205	5	is	be	AUX
ijtc-208	205	6	.	.	PUNCT
ijtc-208	206	1	•	•	NUM
ijtc-208	206	2	ho	ho	PROPN
ijtc-208	206	3	:	:	PUNCT
ijtc-208	206	4	xy≤	xy≤	X
ijtc-208	206	5	0	0	PUNCT
ijtc-208	207	1	(	(	PUNCT
ijtc-208	207	2	there	there	PRON
ijtc-208	207	3	is	be	VERB
ijtc-208	207	4	no	no	DET
ijtc-208	207	5	positive	positive	ADJ
ijtc-208	207	6	and	and	CCONJ
ijtc-208	207	7	significant	significant	ADJ
ijtc-208	207	8	effect	effect	NOUN
ijtc-208	207	9	of	of	ADP
ijtc-208	207	10	partial	partial	ADJ
ijtc-208	207	11	implementation	implementation	NOUN
ijtc-208	207	12	of	of	ADP
ijtc-208	207	13	accounting	accounting	NOUN
ijtc-208	207	14	information	information	NOUN
ijtc-208	207	15	systems	system	NOUN
ijtc-208	207	16	on	on	ADP
ijtc-208	207	17	financial	financial	ADJ
ijtc-208	207	18	reporting	reporting	NOUN
ijtc-208	207	19	performance	performance	NOUN
ijtc-208	207	20	/	/	SYM
ijtc-208	207	21	roa	roa	PROPN
ijtc-208	207	22	)	)	PUNCT
ijtc-208	207	23	.	.	PUNCT
ijtc-208	208	1	•	•	NUM
ijtc-208	208	2	h1	h1	PROPN
ijtc-208	208	3	:	:	PUNCT
ijtc-208	208	4	xy	xy	PROPN
ijtc-208	208	5	>	>	X
ijtc-208	208	6	0	0	PUNCT
ijtc-208	209	1	(	(	PUNCT
ijtc-208	209	2	there	there	PRON
ijtc-208	209	3	is	be	VERB
ijtc-208	209	4	a	a	DET
ijtc-208	209	5	positive	positive	ADJ
ijtc-208	209	6	and	and	CCONJ
ijtc-208	209	7	significant	significant	ADJ
ijtc-208	209	8	effect	effect	NOUN
ijtc-208	209	9	of	of	ADP
ijtc-208	209	10	partial	partial	ADJ
ijtc-208	209	11	implementation	implementation	NOUN
ijtc-208	209	12	of	of	ADP
ijtc-208	209	13	accounting	accounting	NOUN
ijtc-208	209	14	information	information	NOUN
ijtc-208	209	15	systems	system	NOUN
ijtc-208	209	16	on	on	ADP
ijtc-208	209	17	financial	financial	ADJ
ijtc-208	209	18	reporting	reporting	NOUN
ijtc-208	209	19	performance	performance	NOUN
ijtc-208	209	20	/	/	SYM
ijtc-208	209	21	roa	roa	PROPN
ijtc-208	209	22	)	)	PUNCT
ijtc-208	209	23	.	.	PUNCT
ijtc-208	210	1	t	t	NOUN
ijtc-208	210	2	-	-	PUNCT
ijtc-208	210	3	test	test	NOUN
ijtc-208	210	4	statistic	statistic	NOUN
ijtc-208	210	5	for	for	ADP
ijtc-208	210	6	y	y	PROPN
ijtc-208	210	7	(	(	PUNCT
ijtc-208	210	8	t	t	NOUN
ijtc-208	210	9	-	-	PUNCT
ijtc-208	210	10	value	value	NOUN
ijtc-208	210	11	of	of	ADP
ijtc-208	210	12	application	application	NOUN
ijtc-208	210	13	of	of	ADP
ijtc-208	210	14	accounting	accounting	NOUN
ijtc-208	210	15	information	information	NOUN
ijtc-208	210	16	systems	system	NOUN
ijtc-208	210	17	)	)	PUNCT
ijtc-208	210	18	from	from	ADP
ijtc-208	210	19	calculations	calculation	NOUN
ijtc-208	210	20	using	use	VERB
ijtc-208	210	21	amos	amos	PROPN
ijtc-208	210	22	software	software	PROPN
ijtc-208	210	23	version	version	PROPN
ijtc-208	210	24	16	16	NUM
ijtc-208	210	25	in	in	ADP
ijtc-208	210	26	the	the	DET
ijtc-208	210	27	equation	equation	NOUN
ijtc-208	210	28	calculation	calculation	NOUN
ijtc-208	210	29	of	of	ADP
ijtc-208	210	30	the	the	DET
ijtc-208	210	31	path	path	NOUN
ijtc-208	210	32	coefficient	coefficient	NOUN
ijtc-208	210	33	before	before	ADP
ijtc-208	210	34	showing	show	VERB
ijtc-208	210	35	a	a	DET
ijtc-208	210	36	result	result	NOUN
ijtc-208	210	37	of	of	ADP
ijtc-208	210	38	2.168	2.168	NUM
ijtc-208	210	39	.	.	PUNCT
ijtc-208	211	1	furthermore	furthermore	ADV
ijtc-208	211	2	,	,	PUNCT
ijtc-208	211	3	the	the	DET
ijtc-208	211	4	value	value	NOUN
ijtc-208	211	5	is	be	AUX
ijtc-208	211	6	compared	compare	VERB
ijtc-208	211	7	with	with	ADP
ijtc-208	211	8	the	the	DET
ijtc-208	211	9	value	value	NOUN
ijtc-208	211	10	of	of	ADP
ijtc-208	211	11	the	the	DET
ijtc-208	211	12	ttable	ttable	ADJ
ijtc-208	211	13	.	.	PUNCT
ijtc-208	212	1	based	base	VERB
ijtc-208	212	2	on	on	ADP
ijtc-208	212	3	the	the	DET
ijtc-208	212	4	t	t	PROPN
ijtc-208	212	5	-	-	PUNCT
ijtc-208	212	6	student	student	NOUN
ijtc-208	212	7	distribution	distribution	NOUN
ijtc-208	212	8	table	table	NOUN
ijtc-208	212	9	for	for	ADP
ijtc-208	212	10	α	α	NOUN
ijtc-208	212	11	=	=	SYM
ijtc-208	212	12	5	5	NUM
ijtc-208	212	13	%	%	NOUN
ijtc-208	212	14	and	and	CCONJ
ijtc-208	212	15	free	free	ADJ
ijtc-208	212	16	degrees	degree	NOUN
ijtc-208	212	17	(	(	PUNCT
ijtc-208	212	18	38	38	NUM
ijtc-208	212	19	-	-	SYM
ijtc-208	212	20	3	3	NUM
ijtc-208	212	21	-	-	SYM
ijtc-208	212	22	1	1	NUM
ijtc-208	212	23	)	)	PUNCT
ijtc-208	212	24	,	,	PUNCT
ijtc-208	212	25	the	the	DET
ijtc-208	212	26	value	value	NOUN
ijtc-208	212	27	(	(	PUNCT
ijtc-208	212	28	t0.05	t0.05	PROPN
ijtc-208	212	29	/	/	SYM
ijtc-208	212	30	3	3	NUM
ijtc-208	212	31	,	,	PUNCT
ijtc-208	212	32	34	34	NUM
ijtc-208	212	33	)	)	PUNCT
ijtc-208	212	34	=	=	NOUN
ijtc-208	212	35	2.032	2.032	NUM
ijtc-208	212	36	is	be	AUX
ijtc-208	212	37	obtained	obtain	VERB
ijtc-208	212	38	.	.	PUNCT
ijtc-208	213	1	comparison	comparison	NOUN
ijtc-208	213	2	of	of	ADP
ijtc-208	213	3	t	t	PROPN
ijtc-208	213	4	-	-	PUNCT
ijtc-208	213	5	value	value	NOUN
ijtc-208	213	6	results	result	NOUN
ijtc-208	213	7	obtained	obtain	VERB
ijtc-208	213	8	with	with	ADP
ijtc-208	213	9	table	table	NOUN
ijtc-208	213	10	values	value	NOUN
ijtc-208	213	11	is	be	AUX
ijtc-208	213	12	tvalue	tvalue	NOUN
ijtc-208	213	13	greater	great	ADJ
ijtc-208	213	14	than	than	ADP
ijtc-208	213	15	t	t	NOUN
ijtc-208	213	16	-	-	PUNCT
ijtc-208	213	17	table	table	NOUN
ijtc-208	213	18	(	(	PUNCT
ijtc-208	213	19	2.168	2.168	NUM
ijtc-208	213	20	>	>	X
ijtc-208	213	21	2.032	2.032	NUM
ijtc-208	213	22	)	)	PUNCT
ijtc-208	213	23	.	.	PUNCT
ijtc-208	214	1	the	the	DET
ijtc-208	214	2	test	test	NOUN
ijtc-208	214	3	results	result	NOUN
ijtc-208	214	4	based	base	VERB
ijtc-208	214	5	on	on	ADP
ijtc-208	214	6	sample	sample	NOUN
ijtc-208	214	7	data	datum	NOUN
ijtc-208	214	8	carried	carry	VERB
ijtc-208	214	9	out	out	ADP
ijtc-208	214	10	expressed	express	VERB
ijtc-208	214	11	rejection	rejection	NOUN
ijtc-208	214	12	of	of	ADP
ijtc-208	214	13	h0	h0	NOUN
ijtc-208	214	14	or	or	CCONJ
ijtc-208	214	15	in	in	ADP
ijtc-208	214	16	other	other	ADJ
ijtc-208	214	17	words	word	NOUN
ijtc-208	214	18	accept	accept	VERB
ijtc-208	214	19	h1	h1	PROPN
ijtc-208	214	20	.	.	PUNCT
ijtc-208	215	1	so	so	ADV
ijtc-208	215	2	it	it	PRON
ijtc-208	215	3	can	can	AUX
ijtc-208	215	4	be	be	AUX
ijtc-208	215	5	concluded	conclude	VERB
ijtc-208	215	6	that	that	SCONJ
ijtc-208	215	7	statistically	statistically	ADV
ijtc-208	215	8	there	there	PRON
ijtc-208	215	9	is	be	VERB
ijtc-208	215	10	a	a	DET
ijtc-208	215	11	positive	positive	ADJ
ijtc-208	215	12	and	and	CCONJ
ijtc-208	215	13	significant	significant	ADJ
ijtc-208	215	14	influence	influence	NOUN
ijtc-208	215	15	on	on	ADP
ijtc-208	215	16	the	the	DET
ijtc-208	215	17	success	success	NOUN
ijtc-208	215	18	of	of	ADP
ijtc-208	215	19	the	the	DET
ijtc-208	215	20	application	application	NOUN
ijtc-208	215	21	of	of	ADP
ijtc-208	215	22	accounting	accounting	NOUN
ijtc-208	215	23	information	information	NOUN
ijtc-208	215	24	systems	system	NOUN
ijtc-208	215	25	on	on	ADP
ijtc-208	215	26	corporate	corporate	ADJ
ijtc-208	215	27	financial	financial	ADJ
ijtc-208	215	28	performance	performance	NOUN
ijtc-208	215	29	/	/	SYM
ijtc-208	215	30	roa	roa	NOUN
ijtc-208	215	31	.	.	PUNCT
ijtc-208	216	1	conclusion	conclusion	NOUN
ijtc-208	216	2	the	the	DET
ijtc-208	216	3	successful	successful	ADJ
ijtc-208	216	4	implementation	implementation	NOUN
ijtc-208	216	5	of	of	ADP
ijtc-208	216	6	accounting	accounting	NOUN
ijtc-208	216	7	information	information	NOUN
ijtc-208	216	8	systems	system	NOUN
ijtc-208	216	9	simultaneously	simultaneously	ADV
ijtc-208	216	10	has	have	VERB
ijtc-208	216	11	a	a	DET
ijtc-208	216	12	positive	positive	ADJ
ijtc-208	216	13	and	and	CCONJ
ijtc-208	216	14	significant	significant	ADJ
ijtc-208	216	15	impact	impact	NOUN
ijtc-208	216	16	on	on	ADP
ijtc-208	216	17	financial	financial	ADJ
ijtc-208	216	18	reporting	reporting	NOUN
ijtc-208	216	19	performance	performance	NOUN
ijtc-208	216	20	(	(	PUNCT
ijtc-208	216	21	dimensions	dimension	NOUN
ijtc-208	216	22	of	of	ADP
ijtc-208	216	23	roa	roa	PROPN
ijtc-208	216	24	,	,	PUNCT
ijtc-208	216	25	roe	roe	NOUN
ijtc-208	216	26	,	,	PUNCT
ijtc-208	216	27	and	and	CCONJ
ijtc-208	216	28	profit	profit	NOUN
ijtc-208	216	29	margin	margin	NOUN
ijtc-208	216	30	)	)	PUNCT
ijtc-208	216	31	.	.	PUNCT
ijtc-208	217	1	while	while	SCONJ
ijtc-208	217	2	partially	partially	ADV
ijtc-208	217	3	,	,	PUNCT
ijtc-208	217	4	the	the	DET
ijtc-208	217	5	success	success	NOUN
ijtc-208	217	6	of	of	ADP
ijtc-208	217	7	the	the	DET
ijtc-208	217	8	application	application	NOUN
ijtc-208	217	9	of	of	ADP
ijtc-208	217	10	accounting	accounting	NOUN
ijtc-208	217	11	information	information	NOUN
ijtc-208	217	12	systems	system	NOUN
ijtc-208	217	13	only	only	ADV
ijtc-208	217	14	has	have	VERB
ijtc-208	217	15	a	a	DET
ijtc-208	217	16	positive	positive	ADJ
ijtc-208	217	17	and	and	CCONJ
ijtc-208	217	18	significant	significant	ADJ
ijtc-208	217	19	impact	impact	NOUN
ijtc-208	217	20	on	on	ADP
ijtc-208	217	21	the	the	DET
ijtc-208	217	22	performance	performance	NOUN
ijtc-208	217	23	of	of	ADP
ijtc-208	217	24	financial	financial	ADJ
ijtc-208	217	25	reporting	reporting	NOUN
ijtc-208	217	26	for	for	ADP
ijtc-208	217	27	the	the	DET
ijtc-208	217	28	roa	roa	NOUN
ijtc-208	217	29	and	and	CCONJ
ijtc-208	217	30	profit	profit	NOUN
ijtc-208	217	31	dimensions	dimension	NOUN
ijtc-208	217	32	,	,	PUNCT
ijtc-208	217	33	while	while	SCONJ
ijtc-208	217	34	for	for	ADP
ijtc-208	217	35	the	the	DET
ijtc-208	217	36	roe	roe	NOUN
ijtc-208	217	37	dimensions	dimension	NOUN
ijtc-208	217	38	the	the	DET
ijtc-208	217	39	success	success	NOUN
ijtc-208	217	40	of	of	ADP
ijtc-208	217	41	the	the	DET
ijtc-208	217	42	application	application	NOUN
ijtc-208	217	43	of	of	ADP
ijtc-208	217	44	the	the	DET
ijtc-208	217	45	accounting	accounting	NOUN
ijtc-208	217	46	information	information	NOUN
ijtc-208	217	47	system	system	NOUN
ijtc-208	217	48	does	do	AUX
ijtc-208	217	49	not	not	PART
ijtc-208	217	50	have	have	VERB
ijtc-208	217	51	a	a	DET
ijtc-208	217	52	positive	positive	ADJ
ijtc-208	217	53	and	and	CCONJ
ijtc-208	217	54	significant	significant	ADJ
ijtc-208	217	55	impact	impact	NOUN
ijtc-208	217	56	on	on	ADP
ijtc-208	217	57	the	the	DET
ijtc-208	217	58	company	company	NOUN
ijtc-208	217	59	's	's	PART
ijtc-208	217	60	financial	financial	ADJ
ijtc-208	217	61	performance	performance	NOUN
ijtc-208	217	62	.	.	PUNCT
ijtc-208	218	1	simultaneously	simultaneously	ADV
ijtc-208	218	2	the	the	DET
ijtc-208	218	3	results	result	NOUN
ijtc-208	218	4	of	of	ADP
ijtc-208	218	5	this	this	DET
ijtc-208	218	6	study	study	NOUN
ijtc-208	218	7	indicate	indicate	VERB
ijtc-208	218	8	that	that	SCONJ
ijtc-208	218	9	the	the	DET
ijtc-208	218	10	company	company	NOUN
ijtc-208	218	11	's	's	PART
ijtc-208	218	12	financial	financial	ADJ
ijtc-208	218	13	reporting	reporting	NOUN
ijtc-208	218	14	performance	performance	NOUN
ijtc-208	218	15	(	(	PUNCT
ijtc-208	218	16	roa	roa	PROPN
ijtc-208	218	17	,	,	PUNCT
ijtc-208	218	18	roe	roe	NOUN
ijtc-208	218	19	,	,	PUNCT
ijtc-208	218	20	and	and	CCONJ
ijtc-208	218	21	profit	profit	NOUN
ijtc-208	218	22	margin	margin	NOUN
ijtc-208	218	23	)	)	PUNCT
ijtc-208	218	24	can	can	AUX
ijtc-208	218	25	be	be	AUX
ijtc-208	218	26	achieved	achieve	VERB
ijtc-208	218	27	through	through	ADP
ijtc-208	218	28	optimizing	optimize	VERB
ijtc-208	218	29	the	the	DET
ijtc-208	218	30	increase	increase	NOUN
ijtc-208	218	31	in	in	ADP
ijtc-208	218	32	successful	successful	ADJ
ijtc-208	218	33	application	application	NOUN
ijtc-208	218	34	of	of	ADP
ijtc-208	218	35	accounting	accounting	NOUN
ijtc-208	218	36	information	information	NOUN
ijtc-208	218	37	systems	system	NOUN
ijtc-208	218	38	.	.	PUNCT
ijtc-208	219	1	the	the	DET
ijtc-208	219	2	insignificance	insignificance	NOUN
ijtc-208	219	3	of	of	ADP
ijtc-208	219	4	the	the	DET
ijtc-208	219	5	partial	partial	ADJ
ijtc-208	219	6	test	test	NOUN
ijtc-208	219	7	results	result	NOUN
ijtc-208	219	8	between	between	ADP
ijtc-208	219	9	the	the	DET
ijtc-208	219	10	successful	successful	ADJ
ijtc-208	219	11	application	application	NOUN
ijtc-208	219	12	of	of	ADP
ijtc-208	219	13	accounting	accounting	NOUN
ijtc-208	219	14	information	information	NOUN
ijtc-208	219	15	systems	system	NOUN
ijtc-208	219	16	and	and	CCONJ
ijtc-208	219	17	financial	financial	ADJ
ijtc-208	219	18	performance	performance	NOUN
ijtc-208	219	19	with	with	ADP
ijtc-208	219	20	the	the	DET
ijtc-208	219	21	roe	roe	NOUN
ijtc-208	219	22	dimension	dimension	NOUN
ijtc-208	219	23	is	be	AUX
ijtc-208	219	24	presumed	presume	VERB
ijtc-208	219	25	to	to	PART
ijtc-208	219	26	be	be	AUX
ijtc-208	219	27	due	due	ADJ
ijtc-208	219	28	to	to	ADP
ijtc-208	219	29	:	:	PUNCT
ijtc-208	219	30	(	(	PUNCT
ijtc-208	219	31	1	1	X
ijtc-208	219	32	)	)	PUNCT
ijtc-208	219	33	very	very	ADV
ijtc-208	219	34	complex	complex	ADJ
ijtc-208	219	35	factors	factor	NOUN
ijtc-208	219	36	that	that	PRON
ijtc-208	219	37	affect	affect	VERB
ijtc-208	219	38	the	the	DET
ijtc-208	219	39	company	company	NOUN
ijtc-208	219	40	's	's	PART
ijtc-208	219	41	financial	financial	ADJ
ijtc-208	219	42	reporting	reporting	NOUN
ijtc-208	219	43	performance	performance	NOUN
ijtc-208	219	44	(	(	PUNCT
ijtc-208	219	45	roe	roe	NOUN
ijtc-208	219	46	)	)	PUNCT
ijtc-208	219	47	;	;	PUNCT
ijtc-208	219	48	and	and	CCONJ
ijtc-208	219	49	(	(	PUNCT
ijtc-208	219	50	2	2	X
ijtc-208	219	51	)	)	PUNCT
ijtc-208	219	52	the	the	DET
ijtc-208	219	53	accounting	accounting	NOUN
ijtc-208	219	54	information	information	NOUN
ijtc-208	219	55	system	system	NOUN
ijtc-208	219	56	as	as	ADP
ijtc-208	219	57	a	a	DET
ijtc-208	219	58	tool	tool	NOUN
ijtc-208	219	59	to	to	PART
ijtc-208	219	60	produce	produce	VERB
ijtc-208	219	61	financial	financial	ADJ
ijtc-208	219	62	information	information	NOUN
ijtc-208	219	63	affects	affect	VERB
ijtc-208	219	64	the	the	DET
ijtc-208	219	65	performance	performance	NOUN
ijtc-208	219	66	of	of	ADP
ijtc-208	219	67	financial	financial	ADJ
ijtc-208	219	68	reporting	reporting	NOUN
ijtc-208	219	69	through	through	ADP
ijtc-208	219	70	other	other	ADJ
ijtc-208	219	71	factors	factor	NOUN
ijtc-208	219	72	such	such	ADJ
ijtc-208	219	73	as	as	ADP
ijtc-208	219	74	process	process	NOUN
ijtc-208	219	75	efficiency	efficiency	NOUN
ijtc-208	219	76	and	and	CCONJ
ijtc-208	219	77	effectiveness	effectiveness	NOUN
ijtc-208	219	78	,	,	PUNCT
ijtc-208	219	79	and	and	CCONJ
ijtc-208	219	80	others	other	NOUN
ijtc-208	219	81	.	.	PUNCT
ijtc-208	220	1	because	because	SCONJ
ijtc-208	220	2	of	of	ADP
ijtc-208	220	3	the	the	DET
ijtc-208	220	4	many	many	ADJ
ijtc-208	220	5	factors	factor	NOUN
ijtc-208	220	6	that	that	PRON
ijtc-208	220	7	become	become	AUX
ijtc-208	220	8	intervening	intervene	VERB
ijtc-208	220	9	between	between	ADP
ijtc-208	220	10	the	the	DET
ijtc-208	220	11	variables	variable	NOUN
ijtc-208	220	12	of	of	ADP
ijtc-208	220	13	the	the	DET
ijtc-208	220	14	success	success	NOUN
ijtc-208	220	15	of	of	ADP
ijtc-208	220	16	ais	ais	PROPN
ijtc-208	220	17	implementation	implementation	NOUN
ijtc-208	220	18	and	and	CCONJ
ijtc-208	220	19	the	the	DET
ijtc-208	220	20	roe	roe	NOUN
ijtc-208	220	21	corporate	corporate	ADJ
ijtc-208	220	22	financial	financial	ADJ
ijtc-208	220	23	performance	performance	NOUN
ijtc-208	220	24	the	the	DET
ijtc-208	220	25	role	role	NOUN
ijtc-208	220	26	of	of	ADP
ijtc-208	220	27	accounting	account	VERB
ijtc-208	220	28	information	information	NOUN
ijtc-208	220	29	system	system	NOUN
ijtc-208	220	30	afflication	afflication	NOUN
ijtc-208	220	31	in	in	ADP
ijtc-208	220	32	reliability	reliability	NOUN
ijtc-208	220	33	financial	financial	ADJ
ijtc-208	220	34	reporting	reporting	NOUN
ijtc-208	220	35	hertati	hertati	NOUN
ijtc-208	220	36	,	,	PUNCT
ijtc-208	220	37	et	et	PROPN
ijtc-208	220	38	.	.	PUNCT
ijtc-208	221	1	al	al	PROPN
ijtc-208	221	2	109	109	NUM
ijtc-208	221	3	|	|	CCONJ
ijtc-208	221	4	ilomata	ilomata	PROPN
ijtc-208	221	5	international	international	ADJ
ijtc-208	221	6	journal	journal	NOUN
ijtc-208	221	7	of	of	ADP
ijtc-208	221	8	tax	tax	PROPN
ijtc-208	221	9	&	&	CCONJ
ijtc-208	221	10	accounting	accounting	PROPN
ijtc-208	221	11	volume	volume	NOUN
ijtc-208	221	12	2	2	NUM
ijtc-208	221	13	issue	issue	NOUN
ijtc-208	221	14	1	1	NUM
ijtc-208	221	15	,	,	PUNCT
ijtc-208	221	16	january	january	PROPN
ijtc-208	221	17	2021	2021	NUM
ijtc-208	221	18	variable	variable	NOUN
ijtc-208	221	19	,	,	PUNCT
ijtc-208	221	20	directly	directly	ADV
ijtc-208	221	21	the	the	DET
ijtc-208	221	22	success	success	NOUN
ijtc-208	221	23	of	of	ADP
ijtc-208	221	24	the	the	DET
ijtc-208	221	25	ais	ais	PROPN
ijtc-208	221	26	implementation	implementation	NOUN
ijtc-208	221	27	variable	variable	NOUN
ijtc-208	221	28	does	do	AUX
ijtc-208	221	29	not	not	PART
ijtc-208	221	30	affect	affect	VERB
ijtc-208	221	31	the	the	DET
ijtc-208	221	32	financial	financial	ADJ
ijtc-208	221	33	reporting	reporting	NOUN
ijtc-208	221	34	performance	performance	NOUN
ijtc-208	221	35	(	(	PUNCT
ijtc-208	221	36	roe	roe	NOUN
ijtc-208	221	37	)	)	PUNCT
ijtc-208	221	38	variable	variable	NOUN
ijtc-208	221	39	.	.	PUNCT
ijtc-208	222	1	references	reference	NOUN
ijtc-208	222	2	agus	agus	PROPN
ijtc-208	222	3	sartono	sartono	PROPN
ijtc-208	222	4	.	.	PUNCT
ijtc-208	223	1	(	(	PUNCT
ijtc-208	223	2	2001	2001	NUM
ijtc-208	223	3	)	)	PUNCT
ijtc-208	223	4	.	.	PUNCT
ijtc-208	224	1	manajemen	manajeman	NOUN
ijtc-208	224	2	keuangan	keuangan	PROPN
ijtc-208	224	3	:	:	PUNCT
ijtc-208	224	4	teori	teori	PROPN
ijtc-208	224	5	dan	dan	PROPN
ijtc-208	224	6	aplikasi	aplikasi	PROPN
ijtc-208	224	7	.	.	PUNCT
ijtc-208	225	1	edisi	edisi	VERB
ijtc-208	225	2	keempat	keempat	PROPN
ijtc-208	225	3	.	.	PUNCT
ijtc-208	226	1	yogyakarta	yogyakarta	PROPN
ijtc-208	226	2	:	:	PUNCT
ijtc-208	227	1	bpfe	bpfe	PROPN
ijtc-208	227	2	.	.	PUNCT
ijtc-208	228	1	arif	arif	PROPN
ijtc-208	228	2	,	,	PUNCT
ijtc-208	228	3	i.	i.	PROPN
ijtc-208	228	4	,	,	PUNCT
ijtc-208	228	5	afshan	afshan	PROPN
ijtc-208	228	6	,	,	PUNCT
ijtc-208	228	7	s.	s.	PROPN
ijtc-208	228	8	,	,	PUNCT
ijtc-208	228	9	sharif	sharif	PROPN
ijtc-208	228	10	,	,	PUNCT
ijtc-208	228	11	a.	a.	NOUN
ijtc-208	228	12	(	(	PUNCT
ijtc-208	228	13	2016	2016	NUM
ijtc-208	228	14	)	)	PUNCT
ijtc-208	228	15	,	,	PUNCT
ijtc-208	228	16	resistance	resistance	NOUN
ijtc-208	228	17	to	to	ADP
ijtc-208	228	18	mobile	mobile	ADJ
ijtc-208	228	19	banking	banking	NOUN
ijtc-208	228	20	adoption	adoption	NOUN
ijtc-208	228	21	in	in	ADP
ijtc-208	228	22	a	a	DET
ijtc-208	228	23	developing	develop	VERB
ijtc-208	228	24	country	country	NOUN
ijtc-208	228	25	:	:	PUNCT
ijtc-208	228	26	evidence	evidence	NOUN
ijtc-208	228	27	from	from	ADP
ijtc-208	228	28	modified	modified	ADJ
ijtc-208	228	29	tam	tam	PROPN
ijtc-208	228	30	.	.	PROPN
ijtc-208	228	31	journal	journal	PROPN
ijtc-208	228	32	of	of	ADP
ijtc-208	228	33	finance	finance	NOUN
ijtc-208	228	34	and	and	CCONJ
ijtc-208	228	35	economics	economic	NOUN
ijtc-208	228	36	research	research	NOUN
ijtc-208	228	37	,	,	PUNCT
ijtc-208	228	38	1(1	1(1	NUM
ijtc-208	228	39	)	)	PUNCT
ijtc-208	228	40	,	,	PUNCT
ijtc-208	228	41	25	25	NUM
ijtc-208	228	42	-	-	SYM
ijtc-208	228	43	42	42	NUM
ijtc-208	228	44	.	.	PUNCT
ijtc-208	229	1	afshan	afshan	PROPN
ijtc-208	229	2	,	,	PUNCT
ijtc-208	229	3	s.	s.	PROPN
ijtc-208	229	4	,	,	PUNCT
ijtc-208	229	5	sharif	sharif	PROPN
ijtc-208	229	6	,	,	PUNCT
ijtc-208	229	7	a.	a.	PROPN
ijtc-208	229	8	,	,	PUNCT
ijtc-208	229	9	waseem	waseem	PROPN
ijtc-208	229	10	,	,	PUNCT
ijtc-208	229	11	n.	n.	NOUN
ijtc-208	229	12	,	,	PUNCT
ijtc-208	229	13	frooghi	frooghi	PROPN
ijtc-208	229	14	,	,	PUNCT
ijtc-208	229	15	r.	r.	PROPN
ijtc-208	229	16	(	(	PUNCT
ijtc-208	229	17	2018	2018	NUM
ijtc-208	229	18	)	)	PUNCT
ijtc-208	229	19	,	,	PUNCT
ijtc-208	229	20	internet	internet	NOUN
ijtc-208	229	21	banking	banking	NOUN
ijtc-208	229	22	in	in	ADP
ijtc-208	229	23	pakistan	pakistan	PROPN
ijtc-208	229	24	:	:	PUNCT
ijtc-208	229	25	an	an	DET
ijtc-208	229	26	extended	extend	VERB
ijtc-208	229	27	technology	technology	NOUN
ijtc-208	229	28	acceptance	acceptance	NOUN
ijtc-208	229	29	perspective	perspective	NOUN
ijtc-208	229	30	.	.	PUNCT
ijtc-208	230	1	international	international	ADJ
ijtc-208	230	2	journal	journal	PROPN
ijtc-208	230	3	of	of	ADP
ijtc-208	230	4	business	business	NOUN
ijtc-208	230	5	information	information	NOUN
ijtc-208	230	6	systems	system	NOUN
ijtc-208	230	7	,	,	PUNCT
ijtc-208	230	8	27(3	27(3	NUM
ijtc-208	230	9	)	)	PUNCT
ijtc-208	230	10	,	,	PUNCT
ijtc-208	230	11	383	383	NUM
ijtc-208	230	12	-	-	SYM
ijtc-208	230	13	410	410	NUM
ijtc-208	230	14	.	.	PUNCT
ijtc-208	231	1	barker	barker	PROPN
ijtc-208	231	2	,	,	PUNCT
ijtc-208	231	3	c.	c.	PROPN
ijtc-208	231	4	,	,	PUNCT
ijtc-208	231	5	pistrang	pistrang	NOUN
ijtc-208	231	6	,	,	PUNCT
ijtc-208	231	7	n.	n.	NOUN
ijtc-208	231	8	,	,	PUNCT
ijtc-208	231	9	and	and	CCONJ
ijtc-208	231	10	elliot	elliot	PROPN
ijtc-208	231	11	,	,	PUNCT
ijtc-208	231	12	r.	r.	PROPN
ijtc-208	231	13	(	(	PUNCT
ijtc-208	231	14	2002	2002	NUM
ijtc-208	231	15	)	)	PUNCT
ijtc-208	231	16	.	.	PUNCT
ijtc-208	232	1	research	research	NOUN
ijtc-208	232	2	methods	method	NOUN
ijtc-208	232	3	in	in	ADP
ijtc-208	232	4	clinical	clinical	ADJ
ijtc-208	232	5	psychology	psychology	NOUN
ijtc-208	232	6	:	:	PUNCT
ijtc-208	232	7	an	an	DET
ijtc-208	232	8	introduction	introduction	NOUN
ijtc-208	232	9	for	for	ADP
ijtc-208	232	10	students	student	NOUN
ijtc-208	232	11	and	and	CCONJ
ijtc-208	232	12	practitioners	practitioner	NOUN
ijtc-208	232	13	.	.	PUNCT
ijtc-208	233	1	2th	2th	PROPN
ijtc-208	233	2	edition	edition	PROPN
ijtc-208	233	3	.	.	PUNCT
ijtc-208	234	1	england	england	PROPN
ijtc-208	234	2	:	:	PUNCT
ijtc-208	235	1	john	john	PROPN
ijtc-208	235	2	wiley	wiley	PROPN
ijtc-208	235	3	&	&	CCONJ
ijtc-208	235	4	sons	sons	PROPN
ijtc-208	235	5	,	,	PUNCT
ijtc-208	235	6	ltd	ltd	PROPN
ijtc-208	235	7	.	.	PROPN
ijtc-208	235	8	barker	barker	PROPN
ijtc-208	235	9	,	,	PUNCT
ijtc-208	235	10	k.j	k.j	PROPN
ijtc-208	235	11	.	.	PROPN
ijtc-208	235	12	,	,	PUNCT
ijtc-208	235	13	and	and	CCONJ
ijtc-208	235	14	cagwin	cagwin	PROPN
ijtc-208	235	15	,	,	PUNCT
ijtc-208	235	16	d.	d.	PROPN
ijtc-208	235	17	(	(	PUNCT
ijtc-208	235	18	2004	2004	NUM
ijtc-208	235	19	)	)	PUNCT
ijtc-208	235	20	.	.	PUNCT
ijtc-208	236	1	new	new	ADJ
ijtc-208	236	2	evidence	evidence	NOUN
ijtc-208	236	3	relating	relate	VERB
ijtc-208	236	4	tqm	tqm	NUM
ijtc-208	236	5	to	to	ADP
ijtc-208	236	6	financial	financial	ADJ
ijtc-208	236	7	performance	performance	NOUN
ijtc-208	236	8	:	:	PUNCT
ijtc-208	236	9	an	an	DET
ijtc-208	236	10	empirical	empirical	ADJ
ijtc-208	236	11	study	study	NOUN
ijtc-208	236	12	manufacturing	manufacturing	NOUN
ijtc-208	236	13	firms	firm	NOUN
ijtc-208	236	14	.	.	PUNCT
ijtc-208	237	1	working	work	VERB
ijtc-208	237	2	paper	paper	NOUN
ijtc-208	237	3	.	.	PUNCT
ijtc-208	238	1	december	december	PROPN
ijtc-208	238	2	.	.	PUNCT
ijtc-208	239	1	bernardin	bernardin	PROPN
ijtc-208	239	2	,	,	PUNCT
ijtc-208	239	3	h.j	h.j	PROPN
ijtc-208	239	4	.	.	PROPN
ijtc-208	239	5	,	,	PUNCT
ijtc-208	239	6	and	and	CCONJ
ijtc-208	239	7	russel	russel	PROPN
ijtc-208	239	8	j.e	j.e	PROPN
ijtc-208	239	9	.	.	PROPN
ijtc-208	239	10	(	(	PUNCT
ijtc-208	239	11	1993	1993	NUM
ijtc-208	239	12	)	)	PUNCT
ijtc-208	239	13	.	.	PUNCT
ijtc-208	240	1	human	human	ADJ
ijtc-208	240	2	resource	resource	NOUN
ijtc-208	240	3	management	management	NOUN
ijtc-208	240	4	.	.	PUNCT
ijtc-208	241	1	singapore	singapore	PROPN
ijtc-208	241	2	:	:	PUNCT
ijtc-208	241	3	mcgraw	mcgraw	PROPN
ijtc-208	241	4	hill	hill	PROPN
ijtc-208	241	5	inc	inc	PROPN
ijtc-208	241	6	.	.	PROPN
ijtc-208	241	7	burton	burton	PROPN
ijtc-208	241	8	,	,	PUNCT
ijtc-208	241	9	f.	f.	PROPN
ijtc-208	241	10	g.	g.	PROPN
ijtc-208	241	11	,	,	PUNCT
ijtc-208	241	12	chen	chen	PROPN
ijtc-208	241	13	,	,	PUNCT
ijtc-208	241	14	y.	y.	PROPN
ijtc-208	241	15	,	,	PUNCT
ijtc-208	241	16	grover	grover	PROPN
ijtc-208	241	17	,	,	PUNCT
ijtc-208	241	18	v.	v.	ADV
ijtc-208	241	19	,	,	PUNCT
ijtc-208	241	20	and	and	CCONJ
ijtc-208	241	21	steward	steward	PROPN
ijtc-208	241	22	,	,	PUNCT
ijtc-208	241	23	k.a	k.a	PROPN
ijtc-208	241	24	.	.	PROPN
ijtc-208	241	25	(	(	PUNCT
ijtc-208	241	26	1992	1992	NUM
ijtc-208	241	27	)	)	PUNCT
ijtc-208	241	28	.	.	PUNCT
ijtc-208	242	1	an	an	DET
ijtc-208	242	2	application	application	NOUN
ijtc-208	242	3	of	of	ADP
ijtc-208	242	4	expectancy	expectancy	NOUN
ijtc-208	242	5	theory	theory	NOUN
ijtc-208	242	6	for	for	ADP
ijtc-208	242	7	assessing	assess	VERB
ijtc-208	242	8	user	user	NOUN
ijtc-208	242	9	motivation	motivation	NOUN
ijtc-208	242	10	to	to	PART
ijtc-208	242	11	utilize	utilize	VERB
ijtc-208	242	12	an	an	DET
ijtc-208	242	13	expert	expert	NOUN
ijtc-208	242	14	system	system	NOUN
ijtc-208	242	15	.	.	PUNCT
ijtc-208	243	1	journal	journal	PROPN
ijtc-208	243	2	of	of	ADP
ijtc-208	243	3	management	management	NOUN
ijtc-208	243	4	information	information	NOUN
ijtc-208	243	5	system	system	NOUN
ijtc-208	243	6	.	.	PUNCT
ijtc-208	244	1	9	9	NUM
ijtc-208	244	2	(	(	PUNCT
ijtc-208	244	3	3	3	NUM
ijtc-208	244	4	):	):	PUNCT
ijtc-208	244	5	183	183	NUM
ijtc-208	244	6	-	-	SYM
ijtc-208	244	7	198	198	NUM
ijtc-208	244	8	.	.	PUNCT
ijtc-208	245	1	cerullo	cerullo	PROPN
ijtc-208	245	2	,	,	PUNCT
ijtc-208	245	3	m.j	m.j	PROPN
ijtc-208	245	4	.	.	PROPN
ijtc-208	245	5	(	(	PUNCT
ijtc-208	245	6	1997	1997	NUM
ijtc-208	245	7	)	)	PUNCT
ijtc-208	245	8	.	.	PUNCT
ijtc-208	246	1	information	information	NOUN
ijtc-208	246	2	systems	system	NOUN
ijtc-208	246	3	success	success	NOUN
ijtc-208	246	4	factors	factor	NOUN
ijtc-208	246	5	.	.	PUNCT
ijtc-208	247	1	journal	journal	NOUN
ijtc-208	247	2	of	of	ADP
ijtc-208	247	3	systems	system	NOUN
ijtc-208	247	4	management	management	NOUN
ijtc-208	247	5	.	.	PUNCT
ijtc-208	248	1	31(12	31(12	NUM
ijtc-208	248	2	):	):	PUNCT
ijtc-208	248	3	10	10	NUM
ijtc-208	248	4	-	-	SYM
ijtc-208	248	5	19	19	NUM
ijtc-208	248	6	.	.	PUNCT
ijtc-208	249	1	choe	choe	PROPN
ijtc-208	249	2	,	,	PUNCT
ijtc-208	249	3	j.m	j.m	PROPN
ijtc-208	249	4	.	.	PROPN
ijtc-208	249	5	(	(	PUNCT
ijtc-208	249	6	1996	1996	NUM
ijtc-208	249	7	)	)	PUNCT
ijtc-208	249	8	.	.	PUNCT
ijtc-208	250	1	the	the	DET
ijtc-208	250	2	relationship	relationship	NOUN
ijtc-208	250	3	among	among	ADP
ijtc-208	250	4	performance	performance	NOUN
ijtc-208	250	5	of	of	ADP
ijtc-208	250	6	accounting	account	VERB
ijtc-208	250	7	information	information	NOUN
ijtc-208	250	8	system	system	NOUN
ijtc-208	250	9	,	,	PUNCT
ijtc-208	250	10	influence	influence	NOUN
ijtc-208	250	11	factors	factor	NOUN
ijtc-208	250	12	,	,	PUNCT
ijtc-208	250	13	and	and	CCONJ
ijtc-208	250	14	evolution	evolution	NOUN
ijtc-208	250	15	level	level	NOUN
ijtc-208	250	16	of	of	ADP
ijtc-208	250	17	information	information	NOUN
ijtc-208	250	18	system	system	NOUN
ijtc-208	250	19	.	.	PUNCT
ijtc-208	251	1	journal	journal	PROPN
ijtc-208	251	2	of	of	ADP
ijtc-208	251	3	management	management	NOUN
ijtc-208	251	4	information	information	NOUN
ijtc-208	251	5	system	system	NOUN
ijtc-208	251	6	.	.	PUNCT
ijtc-208	252	1	12(4	12(4	NUM
ijtc-208	252	2	):	):	PUNCT
ijtc-208	252	3	215	215	NUM
ijtc-208	252	4	-	-	SYM
ijtc-208	252	5	239	239	NUM
ijtc-208	252	6	chang	chang	PROPN
ijtc-208	252	7	,	,	PUNCT
ijtc-208	252	8	j.c	j.c	PROPN
ijtc-208	252	9	.	.	PROPN
ijtc-208	252	10	,	,	PUNCT
ijtc-208	252	11	and	and	CCONJ
ijtc-208	252	12	king	king	NOUN
ijtc-208	252	13	,	,	PUNCT
ijtc-208	252	14	w.r	w.r	PROPN
ijtc-208	252	15	.	.	PUNCT
ijtc-208	252	16	(	(	PUNCT
ijtc-208	252	17	2005	2005	NUM
ijtc-208	252	18	)	)	PUNCT
ijtc-208	252	19	.	.	PUNCT
ijtc-208	253	1	measuring	measure	VERB
ijtc-208	253	2	the	the	DET
ijtc-208	253	3	performance	performance	NOUN
ijtc-208	253	4	of	of	ADP
ijtc-208	253	5	information	information	NOUN
ijtc-208	253	6	system	system	NOUN
ijtc-208	253	7	:	:	PUNCT
ijtc-208	253	8	a	a	DET
ijtc-208	253	9	functional	functional	ADJ
ijtc-208	253	10	scorecard	scorecard	NOUN
ijtc-208	253	11	.	.	PUNCT
ijtc-208	254	1	journal	journal	PROPN
ijtc-208	254	2	of	of	ADP
ijtc-208	254	3	management	management	NOUN
ijtc-208	254	4	information	information	NOUN
ijtc-208	254	5	.	.	PUNCT
ijtc-208	255	1	24(2	24(2	NUM
ijtc-208	255	2	):	):	PUNCT
ijtc-208	255	3	263	263	NUM
ijtc-208	255	4	-	-	SYM
ijtc-208	255	5	275	275	NUM
ijtc-208	255	6	.	.	PUNCT
ijtc-208	256	1	clercq	clercq	PROPN
ijtc-208	256	2	,	,	PUNCT
ijtc-208	256	3	d.d	d.d	PROPN
ijtc-208	256	4	.	.	PROPN
ijtc-208	256	5	,	,	PUNCT
ijtc-208	256	6	and	and	CCONJ
ijtc-208	256	7	dimov	dimov	PROPN
ijtc-208	256	8	,	,	PUNCT
ijtc-208	256	9	d.	d.	PROPN
ijtc-208	256	10	(	(	PUNCT
ijtc-208	256	11	2008	2008	NUM
ijtc-208	256	12	)	)	PUNCT
ijtc-208	256	13	.	.	PUNCT
ijtc-208	257	1	internal	internal	ADJ
ijtc-208	257	2	knowledge	knowledge	PROPN
ijtc-208	257	3	development	development	NOUN
ijtc-208	257	4	and	and	CCONJ
ijtc-208	257	5	external	external	ADJ
ijtc-208	257	6	knowledge	knowledge	NOUN
ijtc-208	257	7	access	access	NOUN
ijtc-208	257	8	in	in	ADP
ijtc-208	257	9	venture	venture	NOUN
ijtc-208	257	10	capital	capital	NOUN
ijtc-208	257	11	investment	investment	NOUN
ijtc-208	257	12	performance	performance	NOUN
ijtc-208	257	13	.	.	PUNCT
ijtc-208	258	1	journal	journal	NOUN
ijtc-208	258	2	of	of	ADP
ijtc-208	258	3	management	management	NOUN
ijtc-208	258	4	studies	study	NOUN
ijtc-208	258	5	.	.	PUNCT
ijtc-208	259	1	45(3	45(3	NUM
ijtc-208	259	2	):	):	PUNCT
ijtc-208	259	3	585	585	NUM
ijtc-208	259	4	-	-	NUM
ijtc-208	259	5	612	612	NUM
ijtc-208	259	6	.	.	PUNCT
ijtc-208	259	7	clercq	clercq	NOUN
ijtc-208	259	8	,	,	PUNCT
ijtc-208	259	9	d.d	d.d	PROPN
ijtc-208	259	10	.	.	PROPN
ijtc-208	259	11	,	,	PUNCT
ijtc-208	259	12	and	and	CCONJ
ijtc-208	259	13	rius	rius	NOUN
ijtc-208	259	14	,	,	PUNCT
ijtc-208	259	15	i.b	i.b	PROPN
ijtc-208	259	16	.	.	PROPN
ijtc-208	259	17	(	(	PUNCT
ijtc-208	259	18	2007	2007	NUM
ijtc-208	259	19	)	)	PUNCT
ijtc-208	259	20	.	.	PUNCT
ijtc-208	260	1	organizational	organizational	ADJ
ijtc-208	260	2	commitment	commitment	NOUN
ijtc-208	260	3	in	in	ADP
ijtc-208	260	4	mexican	mexican	ADJ
ijtc-208	260	5	small	small	ADJ
ijtc-208	260	6	and	and	CCONJ
ijtc-208	260	7	mediumsized	mediumsized	ADJ
ijtc-208	260	8	firms	firm	NOUN
ijtc-208	260	9	:	:	PUNCT
ijtc-208	260	10	the	the	DET
ijtc-208	260	11	role	role	NOUN
ijtc-208	260	12	of	of	ADP
ijtc-208	260	13	work	work	NOUN
ijtc-208	260	14	status	status	NOUN
ijtc-208	260	15	,	,	PUNCT
ijtc-208	260	16	organizational	organizational	ADJ
ijtc-208	260	17	climate	climate	NOUN
ijtc-208	260	18	,	,	PUNCT
ijtc-208	260	19	and	and	CCONJ
ijtc-208	260	20	entrepreneurial	entrepreneurial	ADJ
ijtc-208	260	21	orientation	orientation	NOUN
ijtc-208	260	22	.	.	PUNCT
ijtc-208	261	1	journal	journal	NOUN
ijtc-208	261	2	of	of	ADP
ijtc-208	261	3	small	small	ADJ
ijtc-208	261	4	business	business	NOUN
ijtc-208	261	5	management	management	NOUN
ijtc-208	261	6	.	.	PUNCT
ijtc-208	262	1	10(2	10(2	NUM
ijtc-208	262	2	):	):	PUNCT
ijtc-208	262	3	185	185	NUM
ijtc-208	262	4	-	-	SYM
ijtc-208	262	5	210	210	NUM
ijtc-208	262	6	.	.	PUNCT
ijtc-208	263	1	delone	delone	PROPN
ijtc-208	263	2	,	,	PUNCT
ijtc-208	263	3	w.h	w.h	PROPN
ijtc-208	263	4	.	.	PROPN
ijtc-208	263	5	,	,	PUNCT
ijtc-208	263	6	and	and	CCONJ
ijtc-208	263	7	mclean	mclean	PROPN
ijtc-208	263	8	.	.	PUNCT
ijtc-208	264	1	(	(	PUNCT
ijtc-208	264	2	1992	1992	NUM
ijtc-208	264	3	)	)	PUNCT
ijtc-208	264	4	.	.	PUNCT
ijtc-208	265	1	information	information	NOUN
ijtc-208	265	2	systems	system	NOUN
ijtc-208	265	3	success	success	NOUN
ijtc-208	265	4	:	:	PUNCT
ijtc-208	265	5	the	the	DET
ijtc-208	265	6	quest	quest	NOUN
ijtc-208	265	7	for	for	ADP
ijtc-208	265	8	the	the	DET
ijtc-208	265	9	dependent	dependent	ADJ
ijtc-208	265	10	variable	variable	NOUN
ijtc-208	265	11	.	.	PUNCT
ijtc-208	266	1	information	information	NOUN
ijtc-208	266	2	systems	system	NOUN
ijtc-208	266	3	research	research	NOUN
ijtc-208	266	4	.	.	PUNCT
ijtc-208	267	1	3(1	3(1	NUM
ijtc-208	267	2	):	):	PUNCT
ijtc-208	267	3	60	60	NUM
ijtc-208	267	4	-	-	SYM
ijtc-208	267	5	95	95	NUM
ijtc-208	267	6	.	.	PUNCT
ijtc-208	267	7	dillman	dillman	PROPN
ijtc-208	267	8	,	,	PUNCT
ijtc-208	267	9	d.a	d.a	PROPN
ijtc-208	267	10	.	.	PROPN
ijtc-208	267	11	(	(	PUNCT
ijtc-208	267	12	1978	1978	NUM
ijtc-208	267	13	)	)	PUNCT
ijtc-208	267	14	,	,	PUNCT
ijtc-208	267	15	mail	mail	NOUN
ijtc-208	267	16	and	and	CCONJ
ijtc-208	267	17	telephone	telephone	NOUN
ijtc-208	267	18	surveys	survey	NOUN
ijtc-208	267	19	:	:	PUNCT
ijtc-208	267	20	the	the	DET
ijtc-208	267	21	total	total	ADJ
ijtc-208	267	22	design	design	NOUN
ijtc-208	267	23	method	method	NOUN
ijtc-208	267	24	.	.	PUNCT
ijtc-208	268	1	vol	vol	NOUN
ijtc-208	268	2	.	.	PROPN
ijtc-208	269	1	19	19	NUM
ijtc-208	269	2	.	.	PUNCT
ijtc-208	269	3	new	new	PROPN
ijtc-208	269	4	york	york	PROPN
ijtc-208	269	5	:	:	PUNCT
ijtc-208	270	1	wiley	wiley	PROPN
ijtc-208	270	2	.	.	PUNCT
ijtc-208	271	1	dul	dul	PROPN
ijtc-208	271	2	,	,	PUNCT
ijtc-208	271	3	j.	j.	PROPN
ijtc-208	271	4	,	,	PUNCT
ijtc-208	271	5	ceylan	ceylan	PROPN
ijtc-208	271	6	,	,	PUNCT
ijtc-208	271	7	c.	c.	PROPN
ijtc-208	271	8	,	,	PUNCT
ijtc-208	271	9	jaspers	jaspers	PROPN
ijtc-208	271	10	,	,	PUNCT
ijtc-208	271	11	f.	f.	PROPN
ijtc-208	271	12	(	(	PUNCT
ijtc-208	271	13	2011	2011	NUM
ijtc-208	271	14	)	)	PUNCT
ijtc-208	271	15	,	,	PUNCT
ijtc-208	271	16	knowledge	knowledge	NOUN
ijtc-208	271	17	workers	worker	NOUN
ijtc-208	271	18	’	’	PART
ijtc-208	271	19	creativity	creativity	NOUN
ijtc-208	271	20	and	and	CCONJ
ijtc-208	271	21	the	the	DET
ijtc-208	271	22	role	role	NOUN
ijtc-208	271	23	of	of	ADP
ijtc-208	271	24	the	the	DET
ijtc-208	271	25	physical	physical	ADJ
ijtc-208	271	26	work	work	NOUN
ijtc-208	271	27	environment	environment	NOUN
ijtc-208	271	28	.	.	PUNCT
ijtc-208	272	1	human	human	ADJ
ijtc-208	272	2	resource	resource	NOUN
ijtc-208	272	3	management	management	NOUN
ijtc-208	272	4	,	,	PUNCT
ijtc-208	272	5	50(6	50(6	NUM
ijtc-208	272	6	)	)	PUNCT
ijtc-208	272	7	,	,	PUNCT
ijtc-208	272	8	715	715	NUM
ijtc-208	272	9	-	-	SYM
ijtc-208	272	10	734	734	NUM
ijtc-208	272	11	.	.	PUNCT
ijtc-208	273	1	doll	doll	PROPN
ijtc-208	273	2	,	,	PUNCT
ijtc-208	273	3	w.j	w.j	PROPN
ijtc-208	273	4	.	.	PROPN
ijtc-208	273	5	1995	1995	NUM
ijtc-208	273	6	.	.	PUNCT
ijtc-208	274	1	avenues	avenue	NOUN
ijtc-208	274	2	for	for	ADP
ijtc-208	274	3	top	top	ADJ
ijtc-208	274	4	management	management	NOUN
ijtc-208	274	5	involvement	involvement	NOUN
ijtc-208	274	6	in	in	ADP
ijtc-208	274	7	successful	successful	ADJ
ijtc-208	274	8	mis	mis	PROPN
ijtc-208	274	9	development	development	PROPN
ijtc-208	274	10	.	.	PUNCT
ijtc-208	275	1	mis	mis	PROPN
ijtc-208	275	2	quarterly	quarterly	PROPN
ijtc-208	275	3	.	.	PUNCT
ijtc-208	276	1	9(1	9(1	NUM
ijtc-208	276	2	):	):	PUNCT
ijtc-208	276	3	17	17	NUM
ijtc-208	276	4	-	-	SYM
ijtc-208	276	5	35	35	NUM
ijtc-208	276	6	.	.	PUNCT
ijtc-208	277	1	etezadi	etezadi	NOUN
ijtc-208	277	2	-	-	PUNCT
ijtc-208	277	3	amoli	amoli	PROPN
ijtc-208	277	4	,	,	PUNCT
ijtc-208	277	5	j.	j.	PROPN
ijtc-208	277	6	,	,	PUNCT
ijtc-208	277	7	and	and	CCONJ
ijtc-208	277	8	farhoomand	farhoomand	NOUN
ijtc-208	277	9	,	,	PUNCT
ijtc-208	277	10	a.f	a.f	PROPN
ijtc-208	277	11	.	.	PROPN
ijtc-208	277	12	(	(	PUNCT
ijtc-208	277	13	1996	1996	NUM
ijtc-208	277	14	)	)	PUNCT
ijtc-208	277	15	.	.	PUNCT
ijtc-208	278	1	a	a	DET
ijtc-208	278	2	structural	structural	ADJ
ijtc-208	278	3	model	model	NOUN
ijtc-208	278	4	of	of	ADP
ijtc-208	278	5	end	end	NOUN
ijtc-208	278	6	-	-	PUNCT
ijtc-208	278	7	user	user	NOUN
ijtc-208	278	8	computing	computing	NOUN
ijtc-208	278	9	satisfaction	satisfaction	NOUN
ijtc-208	278	10	and	and	CCONJ
ijtc-208	278	11	user	user	NOUN
ijtc-208	278	12	performance	performance	NOUN
ijtc-208	278	13	.	.	PUNCT
ijtc-208	279	1	information	information	NOUN
ijtc-208	279	2	&	&	CCONJ
ijtc-208	279	3	management	management	NOUN
ijtc-208	279	4	.	.	PUNCT
ijtc-208	280	1	30(2	30(2	NUM
ijtc-208	280	2	):	):	PUNCT
ijtc-208	280	3	65–73	65–73	NUM
ijtc-208	280	4	the	the	DET
ijtc-208	280	5	role	role	NOUN
ijtc-208	280	6	of	of	ADP
ijtc-208	280	7	accounting	account	VERB
ijtc-208	280	8	information	information	NOUN
ijtc-208	280	9	system	system	NOUN
ijtc-208	280	10	afflication	afflication	NOUN
ijtc-208	280	11	in	in	ADP
ijtc-208	280	12	reliability	reliability	NOUN
ijtc-208	280	13	financial	financial	ADJ
ijtc-208	280	14	reporting	reporting	NOUN
ijtc-208	280	15	hertati	hertati	NOUN
ijtc-208	280	16	,	,	PUNCT
ijtc-208	280	17	et	et	PROPN
ijtc-208	280	18	.	.	PUNCT
ijtc-208	281	1	al	al	PROPN
ijtc-208	281	2	110	110	NUM
ijtc-208	281	3	|	|	ADV
ijtc-208	281	4	ilomata	ilomata	PROPN
ijtc-208	281	5	international	international	ADJ
ijtc-208	281	6	journal	journal	NOUN
ijtc-208	281	7	of	of	ADP
ijtc-208	281	8	tax	tax	PROPN
ijtc-208	281	9	&	&	CCONJ
ijtc-208	281	10	accounting	accounting	PROPN
ijtc-208	281	11	volume	volume	NOUN
ijtc-208	281	12	2	2	NUM
ijtc-208	281	13	issue	issue	NOUN
ijtc-208	281	14	1	1	NUM
ijtc-208	281	15	,	,	PUNCT
ijtc-208	281	16	january	january	PROPN
ijtc-208	281	17	2021	2021	NUM
ijtc-208	281	18	fornell	fornell	PROPN
ijtc-208	281	19	,	,	PUNCT
ijtc-208	281	20	c.	c.	PROPN
ijtc-208	281	21	,	,	PUNCT
ijtc-208	281	22	larcker	larcker	PROPN
ijtc-208	281	23	,	,	PUNCT
ijtc-208	281	24	d.f	d.f	PROPN
ijtc-208	281	25	.	.	PROPN
ijtc-208	281	26	(	(	PUNCT
ijtc-208	281	27	1981	1981	NUM
ijtc-208	281	28	)	)	PUNCT
ijtc-208	281	29	,	,	PUNCT
ijtc-208	281	30	structural	structural	ADJ
ijtc-208	281	31	equation	equation	NOUN
ijtc-208	281	32	models	model	NOUN
ijtc-208	281	33	with	with	ADP
ijtc-208	281	34	unobservable	unobservable	ADJ
ijtc-208	281	35	variables	variable	NOUN
ijtc-208	281	36	and	and	CCONJ
ijtc-208	281	37	measurement	measurement	NOUN
ijtc-208	281	38	error	error	NOUN
ijtc-208	281	39	:	:	PUNCT
ijtc-208	281	40	algebra	algebra	NOUN
ijtc-208	281	41	and	and	CCONJ
ijtc-208	281	42	statistics	statistic	NOUN
ijtc-208	281	43	.	.	PUNCT
ijtc-208	282	1	journal	journal	NOUN
ijtc-208	282	2	of	of	ADP
ijtc-208	282	3	marketing	marketing	NOUN
ijtc-208	282	4	research	research	NOUN
ijtc-208	282	5	,	,	PUNCT
ijtc-208	282	6	18(3	18(3	NUM
ijtc-208	282	7	)	)	PUNCT
ijtc-208	282	8	,	,	PUNCT
ijtc-208	282	9	382	382	NUM
ijtc-208	282	10	-	-	SYM
ijtc-208	282	11	388	388	NUM
ijtc-208	282	12	.	.	PUNCT
ijtc-208	283	1	gelinas	gelinas	PROPN
ijtc-208	283	2	,	,	PUNCT
ijtc-208	283	3	j.u	j.u	PROPN
ijtc-208	283	4	.	.	PROPN
ijtc-208	283	5	,	,	PUNCT
ijtc-208	283	6	allan	allan	PROPN
ijtc-208	283	7	,	,	PUNCT
ijtc-208	283	8	o.e	o.e	PROPN
ijtc-208	283	9	.	.	PROPN
ijtc-208	283	10	,	,	PUNCT
ijtc-208	283	11	and	and	CCONJ
ijtc-208	283	12	william	william	PROPN
ijtc-208	283	13	,	,	PUNCT
ijtc-208	283	14	w.p	w.p	PROPN
ijtc-208	283	15	.	.	PROPN
ijtc-208	283	16	1993	1993	NUM
ijtc-208	283	17	.	.	PUNCT
ijtc-208	284	1	accounting	account	VERB
ijtc-208	284	2	information	information	NOUN
ijtc-208	284	3	system	system	NOUN
ijtc-208	284	4	.	.	PUNCT
ijtc-208	285	1	second	second	ADJ
ijtc-208	285	2	edition	edition	NOUN
ijtc-208	285	3	,	,	PUNCT
ijtc-208	285	4	cincinnati	cincinnati	PROPN
ijtc-208	285	5	,	,	PUNCT
ijtc-208	285	6	ohio	ohio	PROPN
ijtc-208	285	7	:	:	PUNCT
ijtc-208	285	8	south	south	ADJ
ijtc-208	285	9	-	-	PUNCT
ijtc-208	285	10	western	western	ADJ
ijtc-208	285	11	publishing	publishing	PROPN
ijtc-208	285	12	co.	co.	PROPN
ijtc-208	285	13	gelderman	gelderman	PROPN
ijtc-208	285	14	,	,	PUNCT
ijtc-208	285	15	m.	m.	NOUN
ijtc-208	285	16	(	(	PUNCT
ijtc-208	285	17	1998	1998	NUM
ijtc-208	285	18	)	)	PUNCT
ijtc-208	285	19	.	.	PUNCT
ijtc-208	286	1	the	the	DET
ijtc-208	286	2	relation	relation	NOUN
ijtc-208	286	3	between	between	ADP
ijtc-208	286	4	user	user	NOUN
ijtc-208	286	5	satisfaction	satisfaction	NOUN
ijtc-208	286	6	,	,	PUNCT
ijtc-208	286	7	usage	usage	NOUN
ijtc-208	286	8	of	of	ADP
ijtc-208	286	9	information	information	NOUN
ijtc-208	286	10	systems	system	NOUN
ijtc-208	286	11	,	,	PUNCT
ijtc-208	286	12	and	and	CCONJ
ijtc-208	286	13	performance	performance	NOUN
ijtc-208	286	14	.	.	PUNCT
ijtc-208	287	1	information	information	NOUN
ijtc-208	287	2	&	&	CCONJ
ijtc-208	287	3	management	management	NOUN
ijtc-208	287	4	.	.	PUNCT
ijtc-208	288	1	34	34	NUM
ijtc-208	288	2	:	:	PUNCT
ijtc-208	288	3	11	11	NUM
ijtc-208	288	4	-	-	SYM
ijtc-208	288	5	18	18	NUM
ijtc-208	288	6	gibson	gibson	PROPN
ijtc-208	288	7	,	,	PUNCT
ijtc-208	288	8	c.h	c.h	PROPN
ijtc-208	288	9	.	.	PROPN
ijtc-208	288	10	(	(	PUNCT
ijtc-208	288	11	1992	1992	NUM
ijtc-208	288	12	)	)	PUNCT
ijtc-208	288	13	.	.	PUNCT
ijtc-208	289	1	financial	financial	ADJ
ijtc-208	289	2	statement	statement	NOUN
ijtc-208	289	3	analysis	analysis	NOUN
ijtc-208	289	4	using	use	VERB
ijtc-208	289	5	financial	financial	ADJ
ijtc-208	289	6	accounting	accounting	NOUN
ijtc-208	289	7	information	information	NOUN
ijtc-208	289	8	.	.	PUNCT
ijtc-208	290	1	fifth	fifth	ADJ
ijtc-208	290	2	editon	editon	PROPN
ijtc-208	290	3	.	.	PUNCT
ijtc-208	291	1	usa	usa	PROPN
ijtc-208	291	2	:	:	PUNCT
ijtc-208	291	3	south	south	ADJ
ijtc-208	291	4	-	-	PUNCT
ijtc-208	291	5	western	western	ADJ
ijtc-208	291	6	publishing	publishing	NOUN
ijtc-208	291	7	campany	campany	NOUN
ijtc-208	291	8	.	.	PUNCT
ijtc-208	292	1	gitman	gitman	PROPN
ijtc-208	292	2	,	,	PUNCT
ijtc-208	292	3	l.j	l.j	PROPN
ijtc-208	292	4	.	.	PROPN
ijtc-208	292	5	(	(	PUNCT
ijtc-208	292	6	2003	2003	NUM
ijtc-208	292	7	)	)	PUNCT
ijtc-208	292	8	.	.	PUNCT
ijtc-208	293	1	principles	principle	NOUN
ijtc-208	293	2	of	of	ADP
ijtc-208	293	3	managerial	managerial	ADJ
ijtc-208	293	4	finance	finance	NOUN
ijtc-208	293	5	.	.	PUNCT
ijtc-208	294	1	tenth	tenth	ADJ
ijtc-208	294	2	edition	edition	NOUN
ijtc-208	294	3	.	.	PUNCT
ijtc-208	295	1	usa	usa	PROPN
ijtc-208	295	2	:	:	PUNCT
ijtc-208	295	3	pearson	pearson	PROPN
ijtc-208	295	4	education	education	PROPN
ijtc-208	295	5	,	,	PUNCT
ijtc-208	295	6	inc	inc	PROPN
ijtc-208	295	7	.	.	PROPN
ijtc-208	295	8	gomes	gomes	PROPN
ijtc-208	295	9	,	,	PUNCT
ijtc-208	295	10	f.c	f.c	PROPN
ijtc-208	295	11	.	.	PROPN
ijtc-208	295	12	(	(	PUNCT
ijtc-208	295	13	2003	2003	NUM
ijtc-208	295	14	)	)	PUNCT
ijtc-208	295	15	.	.	PUNCT
ijtc-208	296	1	manajemen	manajeman	NOUN
ijtc-208	296	2	sumber	sumber	PROPN
ijtc-208	296	3	daya	daya	PROPN
ijtc-208	296	4	manusia	manusia	PROPN
ijtc-208	296	5	.	.	PROPN
ijtc-208	297	1	yogyakarta	yogyakarta	PROPN
ijtc-208	297	2	:	:	PUNCT
ijtc-208	298	1	andi	andi	PROPN
ijtc-208	298	2	offset	offset	PROPN
ijtc-208	298	3	.	.	PUNCT
ijtc-208	299	1	hair	hair	NOUN
ijtc-208	299	2	,	,	PUNCT
ijtc-208	299	3	j.f	j.f	PROPN
ijtc-208	299	4	.	.	PROPN
ijtc-208	299	5	jr	jr	PROPN
ijtc-208	299	6	.	.	PROPN
ijtc-208	299	7	,	,	PUNCT
ijtc-208	299	8	hult	hult	PROPN
ijtc-208	299	9	,	,	PUNCT
ijtc-208	299	10	g.t.m	g.t.m	NOUN
ijtc-208	299	11	.	.	PROPN
ijtc-208	299	12	,	,	PUNCT
ijtc-208	299	13	ringle	ringle	PROPN
ijtc-208	299	14	,	,	PUNCT
ijtc-208	299	15	c.	c.	PROPN
ijtc-208	299	16	,	,	PUNCT
ijtc-208	299	17	sarstedt	sarstedt	NOUN
ijtc-208	299	18	,	,	PUNCT
ijtc-208	299	19	m.	m.	NOUN
ijtc-208	299	20	(	(	PUNCT
ijtc-208	299	21	2013	2013	NUM
ijtc-208	299	22	)	)	PUNCT
ijtc-208	299	23	,	,	PUNCT
ijtc-208	299	24	a	a	DET
ijtc-208	299	25	primer	primer	NOUN
ijtc-208	299	26	on	on	ADP
ijtc-208	299	27	partial	partial	ADJ
ijtc-208	299	28	least	least	ADJ
ijtc-208	299	29	squares	square	NOUN
ijtc-208	299	30	structural	structural	ADJ
ijtc-208	299	31	equation	equation	NOUN
ijtc-208	299	32	modeling	modeling	NOUN
ijtc-208	299	33	(	(	PUNCT
ijtc-208	299	34	pls	pls	INTJ
ijtc-208	299	35	-	-	PUNCT
ijtc-208	299	36	sem	sem	NOUN
ijtc-208	299	37	)	)	PUNCT
ijtc-208	299	38	.	.	PUNCT
ijtc-208	300	1	usa	usa	NOUN
ijtc-208	300	2	:	:	PUNCT
ijtc-208	300	3	sage	sage	NOUN
ijtc-208	300	4	publications	publication	NOUN
ijtc-208	300	5	hertati	hertati	NOUN
ijtc-208	300	6	.	.	PUNCT
ijtc-208	301	1	l	l	NOUN
ijtc-208	301	2	(	(	PUNCT
ijtc-208	301	3	2015	2015	NUM
ijtc-208	301	4	)	)	PUNCT
ijtc-208	301	5	.	.	PUNCT
ijtc-208	302	1	competence	competence	NOUN
ijtc-208	302	2	of	of	ADP
ijtc-208	302	3	human	human	ADJ
ijtc-208	302	4	resources	resource	NOUN
ijtc-208	302	5	,	,	PUNCT
ijtc-208	302	6	the	the	DET
ijtc-208	302	7	benefits	benefit	NOUN
ijtc-208	302	8	of	of	ADP
ijtc-208	302	9	information	information	NOUN
ijtc-208	302	10	technology	technology	NOUN
ijtc-208	302	11	on	on	ADP
ijtc-208	302	12	value	value	NOUN
ijtc-208	302	13	of	of	ADP
ijtc-208	302	14	financial	financial	ADJ
ijtc-208	302	15	reporting	reporting	NOUN
ijtc-208	302	16	in	in	ADP
ijtc-208	302	17	indonesia	indonesia	PROPN
ijtc-208	302	18	.	.	PUNCT
ijtc-208	303	1	research	research	PROPN
ijtc-208	303	2	journal	journal	PROPN
ijtc-208	303	3	of	of	ADP
ijtc-208	303	4	finance	finance	NOUN
ijtc-208	303	5	and	and	CCONJ
ijtc-208	303	6	accounting	account	VERB
ijtc-208	303	7	6	6	NUM
ijtc-208	303	8	,	,	PUNCT
ijtc-208	303	9	(	(	PUNCT
ijtc-208	303	10	8)	8)	NUM
ijtc-208	303	11	12	12	NUM
ijtc-208	303	12	-	-	SYM
ijtc-208	303	13	18	18	NUM
ijtc-208	303	14	hertati.l.(2015	hertati.l.(2015	NOUN
ijtc-208	303	15	)	)	PUNCT
ijtc-208	303	16	.	.	PUNCT
ijtc-208	304	1	impact	impact	NOUN
ijtc-208	304	2	of	of	ADP
ijtc-208	304	3	the	the	DET
ijtc-208	304	4	uncertainty	uncertainty	NOUN
ijtc-208	304	5	of	of	ADP
ijtc-208	304	6	the	the	DET
ijtc-208	304	7	environment	environment	NOUN
ijtc-208	304	8	and	and	CCONJ
ijtc-208	304	9	organizational	organizational	ADJ
ijtc-208	304	10	culture	culture	NOUN
ijtc-208	304	11	on	on	ADP
ijtc-208	304	12	accounting	accounting	NOUN
ijtc-208	304	13	information	information	NOUN
ijtc-208	304	14	system	system	NOUN
ijtc-208	304	15	management	management	NOUN
ijtc-208	304	16	and	and	CCONJ
ijtc-208	304	17	implications	implication	NOUN
ijtc-208	304	18	for	for	ADP
ijtc-208	304	19	managerial	managerial	ADJ
ijtc-208	304	20	performance	performance	NOUN
ijtc-208	304	21	proposing	propose	VERB
ijtc-208	304	22	a	a	DET
ijtc-208	304	23	conceptual	conceptual	ADJ
ijtc-208	304	24	framework	framework	NOUN
ijtc-208	304	25	.	.	PUNCT
ijtc-208	305	1	international	international	ADJ
ijtc-208	305	2	journal	journal	PROPN
ijtc-208	305	3	of	of	ADP
ijtc-208	305	4	economics	economic	NOUN
ijtc-208	305	5	,	,	PUNCT
ijtc-208	305	6	commerce	commerce	NOUN
ijtc-208	305	7	and	and	CCONJ
ijtc-208	305	8	management	management	NOUN
ijtc-208	305	9	united	united	PROPN
ijtc-208	305	10	kingdom	kingdom	PROPN
ijtc-208	305	11	3	3	NUM
ijtc-208	305	12	(	(	PUNCT
ijtc-208	305	13	12	12	NUM
ijtc-208	305	14	)	)	PUNCT
ijtc-208	305	15	455	455	NUM
ijtc-208	305	16	-	-	SYM
ijtc-208	305	17	468	468	NUM
ijtc-208	305	18	.	.	PUNCT
ijtc-208	306	1	hertati.l	hertati.l	PROPN
ijtc-208	306	2	.	.	PUNCT
ijtc-208	307	1	(	(	PUNCT
ijtc-208	307	2	2015	2015	NUM
ijtc-208	307	3	)	)	PUNCT
ijtc-208	307	4	.	.	PUNCT
ijtc-208	308	1	total	total	ADJ
ijtc-208	308	2	quality	quality	NOUN
ijtc-208	308	3	management	management	NOUN
ijtc-208	308	4	as	as	ADP
ijtc-208	308	5	technics	technic	NOUN
ijtc-208	308	6	on	on	ADP
ijtc-208	308	7	strategic	strategic	ADJ
ijtc-208	308	8	management	management	NOUN
ijtc-208	308	9	accounting	accounting	NOUN
ijtc-208	308	10	.	.	PUNCT
ijtc-208	309	1	international	international	ADJ
ijtc-208	309	2	journal	journal	NOUN
ijtc-208	309	3	of	of	ADP
ijtc-208	309	4	recent	recent	ADJ
ijtc-208	309	5	advances	advance	NOUN
ijtc-208	309	6	in	in	ADP
ijtc-208	309	7	multidisciplinary	multidisciplinary	ADJ
ijtc-208	309	8	research	research	NOUN
ijtc-208	309	9	2	2	NUM
ijtc-208	309	10	,	,	PUNCT
ijtc-208	309	11	(	(	PUNCT
ijtc-208	309	12	11),.0942	11),.0942	NUM
ijtc-208	309	13	-	-	SYM
ijtc-208	309	14	0949	0949	NUM
ijtc-208	309	15	hertati.l	hertati.l	PROPN
ijtc-208	309	16	.	.	PROPN
ijtc-208	309	17	&	&	CCONJ
ijtc-208	309	18	zarkasyi.w.(2015	zarkasyi.w.(2015	NOUN
ijtc-208	309	19	)	)	PUNCT
ijtc-208	309	20	.	.	PUNCT
ijtc-208	310	1	effect	effect	NOUN
ijtc-208	310	2	of	of	ADP
ijtc-208	310	3	competence	competence	NOUN
ijtc-208	310	4	user	user	NOUN
ijtc-208	310	5	information	information	NOUN
ijtc-208	310	6	system	system	NOUN
ijtc-208	310	7	,	,	PUNCT
ijtc-208	310	8	the	the	DET
ijtc-208	310	9	quality	quality	NOUN
ijtc-208	310	10	of	of	ADP
ijtc-208	310	11	accounting	accounting	NOUN
ijtc-208	310	12	information	information	NOUN
ijtc-208	310	13	systems	system	NOUN
ijtc-208	310	14	management	management	NOUN
ijtc-208	310	15	and	and	CCONJ
ijtc-208	310	16	implications	implication	NOUN
ijtc-208	310	17	insatisfaction	insatisfaction	NOUN
ijtc-208	310	18	user	user	NOUN
ijtc-208	310	19	information	information	NOUN
ijtc-208	310	20	system	system	NOUN
ijtc-208	310	21	(	(	PUNCT
ijtc-208	310	22	state	state	NOUN
ijtc-208	310	23	owner	owner	NOUN
ijtc-208	310	24	in	in	ADP
ijtc-208	310	25	sumatera	sumatera	PROPN
ijtc-208	310	26	selatan	selatan	PROPN
ijtc-208	310	27	.	.	PUNCT
ijtc-208	311	1	european	european	PROPN
ijtc-208	311	2	journal	journal	PROPN
ijtc-208	311	3	of	of	ADP
ijtc-208	311	4	accounting	accounting	NOUN
ijtc-208	311	5	,	,	PUNCT
ijtc-208	311	6	auditing	auditing	NOUN
ijtc-208	311	7	,	,	PUNCT
ijtc-208	311	8	and	and	CCONJ
ijtc-208	311	9	finance	finance	NOUN
ijtc-208	311	10	research	research	NOUN
ijtc-208	311	11	3	3	NUM
ijtc-208	311	12	,	,	PUNCT
ijtc-208	311	13	(	(	PUNCT
ijtc-208	311	14	2).35	2).35	NOUN
ijtc-208	311	15	-	-	SYM
ijtc-208	311	16	60	60	NUM
ijtc-208	311	17	.	.	PUNCT
ijtc-208	312	1	hertati	hertati	PROPN
ijtc-208	312	2	,	,	PUNCT
ijtc-208	312	3	l.(2015	l.(2015	PROPN
ijtc-208	312	4	)	)	PUNCT
ijtc-208	312	5	.	.	PUNCT
ijtc-208	313	1	internal	internal	ADJ
ijtc-208	313	2	control	control	NOUN
ijtc-208	313	3	and	and	CCONJ
ijtc-208	313	4	ethics	ethic	NOUN
ijtc-208	313	5	of	of	ADP
ijtc-208	313	6	quality	quality	NOUN
ijtc-208	313	7	management	management	NOUN
ijtc-208	313	8	system	system	NOUN
ijtc-208	313	9	accounting	accounting	NOUN
ijtc-208	313	10	information	information	NOUN
ijtc-208	313	11	and	and	CCONJ
ijtc-208	313	12	implications	implication	NOUN
ijtc-208	313	13	on	on	ADP
ijtc-208	313	14	the	the	DET
ijtc-208	313	15	quality	quality	NOUN
ijtc-208	313	16	of	of	ADP
ijtc-208	313	17	accounting	accounting	NOUN
ijtc-208	313	18	information	information	NOUN
ijtc-208	313	19	management	management	NOUN
ijtc-208	313	20	:	:	PUNCT
ijtc-208	313	21	proposing	propose	VERB
ijtc-208	313	22	a	a	DET
ijtc-208	313	23	research	research	NOUN
ijtc-208	313	24	framework	framework	NOUN
ijtc-208	313	25	.	.	PUNCT
ijtc-208	314	1	international	international	ADJ
ijtc-208	314	2	journal	journal	PROPN
ijtc-208	314	3	of	of	ADP
ijtc-208	314	4	economics	economic	NOUN
ijtc-208	314	5	,	,	PUNCT
ijtc-208	314	6	commerce	commerce	NOUN
ijtc-208	314	7	and	and	CCONJ
ijtc-208	314	8	management	management	NOUN
ijtc-208	314	9	united	united	PROPN
ijtc-208	314	10	kingdom	kingdom	PROPN
ijtc-208	314	11	3	3	NUM
ijtc-208	314	12	(	(	PUNCT
ijtc-208	314	13	6	6	NUM
ijtc-208	314	14	)	)	PUNCT
ijtc-208	314	15	902	902	NUM
ijtc-208	314	16	-	-	SYM
ijtc-208	314	17	913	913	NUM
ijtc-208	314	18	hertati.l	hertati.l	X
ijtc-208	314	19	.	.	PUNCT
ijtc-208	315	1	sumantri	sumantri	PROPN
ijtc-208	315	2	r.(2016	r.(2016	PROPN
ijtc-208	315	3	)	)	PUNCT
ijtc-208	315	4	.	.	PUNCT
ijtc-208	316	1	just	just	ADV
ijtc-208	316	2	in	in	ADP
ijtc-208	316	3	time	time	NOUN
ijtc-208	316	4	,	,	PUNCT
ijtc-208	316	5	value	value	NOUN
ijtc-208	316	6	chain	chain	NOUN
ijtc-208	316	7	,	,	PUNCT
ijtc-208	316	8	total	total	ADJ
ijtc-208	316	9	quality	quality	NOUN
ijtc-208	316	10	management	management	NOUN
ijtc-208	316	11	,	,	PUNCT
ijtc-208	316	12	part	part	NOUN
ijtc-208	316	13	of	of	ADP
ijtc-208	316	14	technical	technical	ADJ
ijtc-208	316	15	strategic	strategic	ADJ
ijtc-208	316	16	management	management	NOUN
ijtc-208	316	17	accounting	accounting	NOUN
ijtc-208	316	18	.	.	PUNCT
ijtc-208	317	1	international	international	ADJ
ijtc-208	317	2	journal	journal	PROPN
ijtc-208	317	3	of	of	ADP
ijtc-208	317	4	scientific	scientific	PROPN
ijtc-208	317	5	&	&	CCONJ
ijtc-208	317	6	technology	technology	PROPN
ijtc-208	317	7	research	research	NOUN
ijtc-208	317	8	5	5	NUM
ijtc-208	317	9	(	(	PUNCT
ijtc-208	317	10	4	4	NUM
ijtc-208	317	11	)	)	PUNCT
ijtc-208	317	12	181	181	NUM
ijtc-208	317	13	-	-	SYM
ijtc-208	317	14	191	191	NUM
ijtc-208	317	15	hertati.l	hertati.l	PROPN
ijtc-208	317	16	&	&	CCONJ
ijtc-208	317	17	syafarudin.a.(2018	syafarudin.a.(2018	NOUN
ijtc-208	317	18	)	)	PUNCT
ijtc-208	317	19	.	.	PUNCT
ijtc-208	318	1	how	how	SCONJ
ijtc-208	318	2	the	the	DET
ijtc-208	318	3	implementation	implementation	NOUN
ijtc-208	318	4	of	of	ADP
ijtc-208	318	5	the	the	DET
ijtc-208	318	6	industrial	industrial	ADJ
ijtc-208	318	7	revolution	revolution	NOUN
ijtc-208	318	8	4.0	4.0	NUM
ijtc-208	318	9	management	management	NOUN
ijtc-208	318	10	information	information	NOUN
ijtc-208	318	11	system	system	NOUN
ijtc-208	318	12	influenced	influence	VERB
ijtc-208	318	13	innovation	innovation	NOUN
ijtc-208	318	14	:	:	PUNCT
ijtc-208	318	15	the	the	DET
ijtc-208	318	16	case	case	NOUN
ijtc-208	318	17	of	of	ADP
ijtc-208	318	18	small	small	ADJ
ijtc-208	318	19	and	and	CCONJ
ijtc-208	318	20	medium	medium	ADJ
ijtc-208	318	21	enterprises	enterprise	NOUN
ijtc-208	318	22	in	in	ADP
ijtc-208	318	23	indonesia	indonesia	PROPN
ijtc-208	318	24	.	.	PROPN
ijtc-208	319	1	journal	journal	PROPN
ijtc-208	319	2	of	of	ADP
ijtc-208	319	3	asian	asian	ADJ
ijtc-208	319	4	business	business	NOUN
ijtc-208	319	5	strategy	strategy	NOUN
ijtc-208	319	6	.	.	PUNCT
ijtc-208	320	1	8	8	NUM
ijtc-208	320	2	(	(	PUNCT
ijtc-208	320	3	2	2	NUM
ijtc-208	320	4	)	)	PUNCT
ijtc-208	320	5	52	52	NUM
ijtc-208	320	6	-	-	SYM
ijtc-208	320	7	62	62	NUM
ijtc-208	320	8	hertati.l	hertati.l	X
ijtc-208	320	9	.	.	PUNCT
ijtc-208	321	1	hertati.l	hertati.l	PROPN
ijtc-208	321	2	.	.	PUNCT
ijtc-208	321	3	zarkasyi.w.suharman.h.umar.h.(2019	zarkasyi.w.suharman.h.umar.h.(2019	PROPN
ijtc-208	321	4	)	)	PUNCT
ijtc-208	321	5	.	.	PUNCT
ijtc-208	322	1	the	the	DET
ijtc-208	322	2	effect	effect	NOUN
ijtc-208	322	3	of	of	ADP
ijtc-208	322	4	human	human	ADJ
ijtc-208	322	5	resource	resource	NOUN
ijtc-208	322	6	ethics	ethic	NOUN
ijtc-208	322	7	on	on	ADP
ijtc-208	322	8	financial	financial	ADJ
ijtc-208	322	9	reporting	reporting	NOUN
ijtc-208	322	10	implications	implication	NOUN
ijtc-208	322	11	for	for	ADP
ijtc-208	322	12	good	good	ADJ
ijtc-208	322	13	government	government	NOUN
ijtc-208	322	14	governance	governance	NOUN
ijtc-208	322	15	(	(	PUNCT
ijtc-208	322	16	survey	survey	NOUN
ijtc-208	322	17	of	of	ADP
ijtc-208	322	18	related	related	ADJ
ijtc-208	322	19	sub	sub	NOUN
ijtc-208	322	20	-	-	NOUN
ijtc-208	322	21	units	unit	NOUN
ijtc-208	322	22	in	in	ADP
ijtc-208	322	23	state	state	NOUN
ijtc-208	322	24	-	-	PUNCT
ijtc-208	322	25	owned	own	VERB
ijtc-208	322	26	enterprises	enterprise	NOUN
ijtc-208	322	27	in	in	ADP
ijtc-208	322	28	sumsel	sumsel	NOUN
ijtc-208	322	29	)	)	PUNCT
ijtc-208	322	30	.	.	PUNCT
ijtc-208	323	1	international	international	ADJ
ijtc-208	323	2	journal	journal	PROPN
ijtc-208	323	3	of	of	ADP
ijtc-208	323	4	economics	economic	NOUN
ijtc-208	323	5	and	and	CCONJ
ijtc-208	323	6	financial	financial	ADJ
ijtc-208	323	7	.	.	PUNCT
ijtc-208	324	1	9(4	9(4	NUM
ijtc-208	324	2	)	)	PUNCT
ijtc-208	324	3	,	,	PUNCT
ijtc-208	324	4	267	267	NUM
ijtc-208	324	5	-	-	SYM
ijtc-208	324	6	276	276	NUM
ijtc-208	324	7	hertati.l	hertati.l	NOUN
ijtc-208	324	8	,	,	PUNCT
ijtc-208	324	9	susanto.a	susanto.a	PROPN
ijtc-208	324	10	.	.	PUNCT
ijtc-208	325	1	zarkasyi.w	zarkasyi.w	PROPN
ijtc-208	325	2	,	,	PUNCT
ijtc-208	325	3	suharman.h	suharman.h	PROPN
ijtc-208	325	4	,	,	PUNCT
ijtc-208	325	5	umar.h	umar.h	X
ijtc-208	325	6	.	.	PUNCT
ijtc-208	326	1	(	(	PUNCT
ijtc-208	326	2	2019).pengujian	2019).pengujian	ADJ
ijtc-208	326	3	empiris	empiris	PROPN
ijtc-208	326	4	bagaimana	bagaimana	PROPN
ijtc-208	326	5	kualitas	kualitas	PROPN
ijtc-208	326	6	sistem	sistem	PROPN
ijtc-208	326	7	informasi	informasi	PROPN
ijtc-208	326	8	akuntansi	akuntansi	PROPN
ijtc-208	326	9	yang	yang	PROPN
ijtc-208	326	10	dipengaruhi	dipengaruhi	PROPN
ijtc-208	326	11	oleh	oleh	PROPN
ijtc-208	326	12	etika	etika	PROPN
ijtc-208	326	13	organisasi	organisasi	PROPN
ijtc-208	326	14	berimplikasi	berimplikasi	PROPN
ijtc-208	326	15	terhadap	terhadap	PROPN
ijtc-208	326	16	kualitas	kualitas	PROPN
ijtc-208	326	17	informasi	informasi	PROPN
ijtc-208	326	18	akuntansi	akuntansi	PROPN
ijtc-208	326	19	(	(	PUNCT
ijtc-208	326	20	surveypada	surveypada	PROPN
ijtc-208	326	21	badan	badan	PROPN
ijtc-208	326	22	usaha	usaha	PROPN
ijtc-208	326	23	milik	milik	PROPN
ijtc-208	326	24	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-208	326	25	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	PROPN
ijtc-208	326	26	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	https://ideas.repec.org/a/asi/joabsj/2018p52-62.html	ADP
ijtc-208	326	27	the	the	DET
ijtc-208	326	28	role	role	NOUN
ijtc-208	326	29	of	of	ADP
ijtc-208	326	30	accounting	accounting	NOUN
ijtc-208	326	31	information	information	NOUN
ijtc-208	326	32	system	system	NOUN
ijtc-208	326	33	afflication	afflication	NOUN
ijtc-208	326	34	in	in	ADP
ijtc-208	326	35	reliability	reliability	NOUN
ijtc-208	326	36	financial	financial	ADJ
ijtc-208	326	37	reporting	reporting	NOUN
ijtc-208	326	38	hertati	hertati	NOUN
ijtc-208	326	39	,	,	PUNCT
ijtc-208	326	40	et	et	PROPN
ijtc-208	326	41	.	.	PUNCT
ijtc-208	327	1	al	al	PROPN
ijtc-208	327	2	111	111	NUM
ijtc-208	327	3	|	|	CCONJ
ijtc-208	327	4	ilomata	ilomata	PROPN
ijtc-208	327	5	international	international	ADJ
ijtc-208	327	6	journal	journal	NOUN
ijtc-208	327	7	of	of	ADP
ijtc-208	327	8	tax	tax	PROPN
ijtc-208	327	9	&	&	CCONJ
ijtc-208	327	10	accounting	accounting	PROPN
ijtc-208	327	11	volume	volume	NOUN
ijtc-208	327	12	2	2	NUM
ijtc-208	327	13	issue	issue	NOUN
ijtc-208	327	14	1	1	NUM
ijtc-208	327	15	,	,	PUNCT
ijtc-208	327	16	january	january	PROPN
ijtc-208	327	17	2021	2021	NUM
ijtc-208	327	18	negara	negara	PROPN
ijtc-208	327	19	(	(	PUNCT
ijtc-208	327	20	bumn	bumn	PROPN
ijtc-208	327	21	)	)	PUNCT
ijtc-208	327	22	di	di	PROPN
ijtc-208	327	23	sumatera	sumatera	PROPN
ijtc-208	327	24	selatan	selatan	PROPN
ijtc-208	327	25	indonesia	indonesia	PROPN
ijtc-208	327	26	)	)	PUNCT
ijtc-208	327	27	.	.	PUNCT
ijtc-208	328	1	jurnal	jurnal	ADJ
ijtc-208	328	2	ilmiah	ilmiah	PROPN
ijtc-208	328	3	akuntansi	akuntansi	PROPN
ijtc-208	328	4	rahmaniyah	rahmaniyah	PROPN
ijtc-208	328	5	(	(	PUNCT
ijtc-208	328	6	jiar	jiar	ADJ
ijtc-208	328	7	)	)	PUNCT
ijtc-208	328	8	3	3	NUM
ijtc-208	328	9	(	(	PUNCT
ijtc-208	328	10	1	1	NUM
ijtc-208	328	11	)	)	PUNCT
ijtc-208	328	12	88	88	NUM
ijtc-208	328	13	–	–	PUNCT
ijtc-208	328	14	107	107	NUM
ijtc-208	328	15	.	.	PUNCT
ijtc-208	329	1	hertati.l	hertati.l	PROPN
ijtc-208	329	2	&	&	CCONJ
ijtc-208	329	3	safkaur.(2020	safkaur.(2020	NOUN
ijtc-208	329	4	)	)	PUNCT
ijtc-208	329	5	.	.	PUNCT
ijtc-208	330	1	the	the	DET
ijtc-208	330	2	influence	influence	NOUN
ijtc-208	330	3	of	of	ADP
ijtc-208	330	4	information	information	NOUN
ijtc-208	330	5	technology	technology	NOUN
ijtc-208	330	6	covid-19	covid-19	PROPN
ijtc-208	330	7	plague	plague	NOUN
ijtc-208	330	8	against	against	ADP
ijtc-208	330	9	financial	financial	ADJ
ijtc-208	330	10	statements	statement	NOUN
ijtc-208	330	11	and	and	CCONJ
ijtc-208	330	12	business	business	NOUN
ijtc-208	330	13	practices	practice	NOUN
ijtc-208	330	14	ijtc	ijtc	VERB
ijtc-208	330	15	ilomata	ilomata	PROPN
ijtc-208	330	16	international	international	ADJ
ijtc-208	330	17	journal	journal	NOUN
ijtc-208	330	18	of	of	ADP
ijtc-208	330	19	tax	tax	PROPN
ijtc-208	330	20	&	&	CCONJ
ijtc-208	330	21	accounting	accounting	NOUN
ijtc-208	330	22	.	.	PUNCT
ijtc-208	331	1	1	1	NUM
ijtc-208	331	2	(	(	PUNCT
ijtc-208	331	3	3	3	NUM
ijtc-208	331	4	)	)	PUNCT
ijtc-208	331	5	122	122	NUM
ijtc-208	331	6	-	-	SYM
ijtc-208	331	7	131	131	NUM
ijtc-208	331	8	hertati	hertati	NOUN
ijtc-208	331	9	.	.	PUNCT
ijtc-208	332	1	l	l	NOUN
ijtc-208	332	2	,	,	PUNCT
ijtc-208	332	3	safkaur	safkaur	NOUN
ijtc-208	332	4	.	.	PUNCT
ijtc-208	333	1	o	o	NOUN
ijtc-208	333	2	,	,	PUNCT
ijtc-208	333	3	simanjuntak	simanjuntak	NOUN
ijtc-208	333	4	.	.	PUNCT
ijtc-208	334	1	o.m.(2019	o.m.(2019	VERB
ijtc-208	334	2	)	)	PUNCT
ijtc-208	334	3	.	.	PUNCT
ijtc-208	335	1	how	how	SCONJ
ijtc-208	335	2	to	to	PART
ijtc-208	335	3	align	align	VERB
ijtc-208	335	4	management	management	NOUN
ijtc-208	335	5	commitments	commitment	NOUN
ijtc-208	335	6	to	to	ADP
ijtc-208	335	7	the	the	DET
ijtc-208	335	8	successful	successful	ADJ
ijtc-208	335	9	implementation	implementation	NOUN
ijtc-208	335	10	of	of	ADP
ijtc-208	335	11	management	management	NOUN
ijtc-208	335	12	accounting	accounting	NOUN
ijtc-208	335	13	information	information	NOUN
ijtc-208	335	14	systems	system	NOUN
ijtc-208	335	15	in	in	ADP
ijtc-208	335	16	manager	manager	NOUN
ijtc-208	335	17	decision	decision	NOUN
ijtc-208	335	18	making	make	VERB
ijtc-208	335	19	.	.	PUNCT
ijtc-208	336	1	ijtc	ijtc	PROPN
ijtc-208	336	2	ilomata	ilomata	PROPN
ijtc-208	336	3	international	international	PROPN
ijtc-208	336	4	journal	journal	NOUN
ijtc-208	336	5	of	of	ADP
ijtc-208	336	6	tax	tax	PROPN
ijtc-208	336	7	&	&	CCONJ
ijtc-208	336	8	accounting	accounting	PROPN
ijtc-208	336	9	1	1	NUM
ijtc-208	336	10	(	(	PUNCT
ijtc-208	336	11	2	2	NUM
ijtc-208	336	12	)	)	PUNCT
ijtc-208	336	13	89	89	NUM
ijtc-208	336	14	-	-	SYM
ijtc-208	336	15	93	93	NUM
ijtc-208	336	16	hertati	hertati	NOUN
ijtc-208	336	17	.	.	PUNCT
ijtc-208	337	1	l	l	NOUN
ijtc-208	337	2	,	,	PUNCT
ijtc-208	337	3	safkaur	safkaur	NOUN
ijtc-208	337	4	.	.	PUNCT
ijtc-208	338	1	o	o	NOUN
ijtc-208	338	2	,	,	PUNCT
ijtc-208	338	3	(	(	PUNCT
ijtc-208	338	4	2019	2019	NUM
ijtc-208	338	5	)	)	PUNCT
ijtc-208	338	6	.	.	PUNCT
ijtc-208	339	1	impact	impact	NOUN
ijtc-208	339	2	of	of	ADP
ijtc-208	339	3	business	business	NOUN
ijtc-208	339	4	strategy	strategy	NOUN
ijtc-208	339	5	on	on	ADP
ijtc-208	339	6	the	the	DET
ijtc-208	339	7	management	management	NOUN
ijtc-208	339	8	accounting	accounting	NOUN
ijtc-208	339	9	:	:	PUNCT
ijtc-208	339	10	the	the	DET
ijtc-208	339	11	case	case	NOUN
ijtc-208	339	12	of	of	ADP
ijtc-208	339	13	the	the	DET
ijtc-208	339	14	production	production	NOUN
ijtc-208	339	15	of	of	ADP
ijtc-208	339	16	state	state	NOUN
ijtc-208	339	17	-	-	PUNCT
ijtc-208	339	18	owned	own	VERB
ijtc-208	339	19	enterprises	enterprise	NOUN
ijtc-208	339	20	in	in	ADP
ijtc-208	339	21	indonesia	indonesia	PROPN
ijtc-208	339	22	,	,	PUNCT
ijtc-208	339	23	south	south	PROPN
ijtc-208	339	24	sumatra	sumatra	PROPN
ijtc-208	339	25	.	.	PROPN
ijtc-208	339	26	journal	journal	PROPN
ijtc-208	339	27	of	of	ADP
ijtc-208	339	28	asian	asian	ADJ
ijtc-208	339	29	business	business	NOUN
ijtc-208	339	30	strategy	strategy	NOUN
ijtc-208	339	31	9	9	NUM
ijtc-208	339	32	,	,	PUNCT
ijtc-208	339	33	(	(	PUNCT
ijtc-208	339	34	1	1	NUM
ijtc-208	339	35	)	)	PUNCT
ijtc-208	339	36	29	29	NUM
ijtc-208	339	37	-	-	SYM
ijtc-208	339	38	39	39	NUM
ijtc-208	339	39	.	.	PUNCT
ijtc-208	340	1	hertati	hertati	PROPN
ijtc-208	340	2	,	,	PUNCT
ijtc-208	340	3	l.	l.	PROPN
ijtc-208	340	4	widiyanti.m.desfitrina	widiyanti.m.desfitrina	PROPN
ijtc-208	340	5	.	.	PUNCT
ijtc-208	341	1	syafarudin.a	syafarudin.a	PROPN
ijtc-208	341	2	.	.	PUNCT
ijtc-208	342	1	(	(	PUNCT
ijtc-208	342	2	2020	2020	NUM
ijtc-208	342	3	)	)	PUNCT
ijtc-208	342	4	.	.	PUNCT
ijtc-208	343	1	the	the	DET
ijtc-208	343	2	effects	effect	NOUN
ijtc-208	343	3	of	of	ADP
ijtc-208	343	4	economic	economic	ADJ
ijtc-208	343	5	crisis	crisis	NOUN
ijtc-208	343	6	on	on	ADP
ijtc-208	343	7	business	business	NOUN
ijtc-208	343	8	finance	finance	NOUN
ijtc-208	343	9	.	.	PUNCT
ijtc-208	344	1	international	international	ADJ
ijtc-208	344	2	journal	journal	PROPN
ijtc-208	344	3	of	of	ADP
ijtc-208	344	4	economics	economic	NOUN
ijtc-208	344	5	and	and	CCONJ
ijtc-208	344	6	financial	financial	ADJ
ijtc-208	344	7	issues	issue	NOUN
ijtc-208	344	8	10	10	NUM
ijtc-208	344	9	,	,	PUNCT
ijtc-208	344	10	(	(	PUNCT
ijtc-208	344	11	3	3	NUM
ijtc-208	344	12	)	)	PUNCT
ijtc-208	344	13	236	236	NUM
ijtc-208	344	14	-	-	SYM
ijtc-208	344	15	244	244	NUM
ijtc-208	344	16	.	.	PUNCT
ijtc-208	345	1	hertati.l	hertati.l	X
ijtc-208	345	2	,	,	PUNCT
ijtc-208	345	3	fery.i	fery.i	PROPN
ijtc-208	345	4	,	,	PUNCT
ijtc-208	345	5	safkaur.o.(2020	safkaur.o.(2020	NOUN
ijtc-208	345	6	)	)	PUNCT
ijtc-208	345	7	.	.	PUNCT
ijtc-208	346	1	pengaruh	pengaruh	NOUN
ijtc-208	346	2	komitmen	komitmen	PROPN
ijtc-208	346	3	organisasi	organisasi	PROPN
ijtc-208	346	4	terhadap	terhadap	PROPN
ijtc-208	346	5	sistem	sistem	PROPN
ijtc-208	346	6	informasi	informasi	PROPN
ijtc-208	346	7	keuangan	keuangan	PROPN
ijtc-208	346	8	.	.	PUNCT
ijtc-208	347	1	akuntabilitas	akuntabilita	NOUN
ijtc-208	347	2	:	:	PUNCT
ijtc-208	347	3	jurnal	jurnal	ADJ
ijtc-208	347	4	ilmu	ilmu	PROPN
ijtc-208	347	5	akuntansi	akuntansi	PROPN
ijtc-208	347	6	volume	volume	NOUN
ijtc-208	347	7	13	13	NUM
ijtc-208	347	8	(	(	PUNCT
ijtc-208	347	9	1),125	1),125	NUM
ijtc-208	347	10	-	-	PUNCT
ijtc-208	347	11	136	136	NUM
ijtc-208	347	12	safkaur.o	safkaur.o	NOUN
ijtc-208	347	13	,	,	PUNCT
ijtc-208	347	14	&	&	CCONJ
ijtc-208	347	15	herati.l.(2020	herati.l.(2020	NOUN
ijtc-208	347	16	)	)	PUNCT
ijtc-208	347	17	.	.	PUNCT
ijtc-208	348	1	perubahan	perubahan	PROPN
ijtc-208	348	2	striktur	striktur	PROPN
ijtc-208	348	3	modal	modal	NOUN
ijtc-208	348	4	menyebabkan	menyebabkan	X
ijtc-208	348	5	perubahan	perubahan	PROPN
ijtc-208	348	6	struktur	struktur	PROPN
ijtc-208	348	7	modal	modal	NOUN
ijtc-208	348	8	.	.	PUNCT
ijtc-208	349	1	jurnal	jurnal	ADJ
ijtc-208	349	2	ekonomi	ekonomi	PROPN
ijtc-208	349	3	dan	dan	PROPN
ijtc-208	349	4	perbankan	perbankan	PROPN
ijtc-208	349	5	9(2	9(2	NUM
ijtc-208	349	6	)	)	PUNCT
ijtc-208	349	7	94	94	NUM
ijtc-208	349	8	-	-	SYM
ijtc-208	349	9	105	105	NUM
ijtc-208	349	10	hertati	hertati	NOUN
ijtc-208	349	11	.	.	PUNCT
ijtc-208	350	1	l	l	NOUN
ijtc-208	350	2	,	,	PUNCT
ijtc-208	350	3	zarkasy	zarkasy	NOUN
ijtc-208	350	4	.	.	PUNCT
ijtc-208	351	1	w	w	NOUN
ijtc-208	351	2	,	,	PUNCT
ijtc-208	351	3	adam.m	adam.m	PROPN
ijtc-208	351	4	.	.	PROPN
ijtc-208	351	5	,	,	PUNCT
ijtc-208	351	6	umar	umar	PROPN
ijtc-208	351	7	.	.	PUNCT
ijtc-208	352	1	h	h	PROPN
ijtc-208	352	2	,	,	PUNCT
ijtc-208	352	3	suharman.h.(2020	suharman.h.(2020	NOUN
ijtc-208	352	4	)	)	PUNCT
ijtc-208	352	5	.	.	PUNCT
ijtc-208	353	1	decrease	decrease	NOUN
ijtc-208	353	2	in	in	ADP
ijtc-208	353	3	labor	labor	NOUN
ijtc-208	353	4	levels	level	NOUN
ijtc-208	353	5	in	in	ADP
ijtc-208	353	6	the	the	DET
ijtc-208	353	7	covid-19	covid-19	PROPN
ijtc-208	353	8	government	government	NOUN
ijtc-208	353	9	budget	budget	NOUN
ijtc-208	353	10	.	.	PUNCT
ijtc-208	354	1	ilomata	ilomata	PROPN
ijtc-208	354	2	international	international	ADJ
ijtc-208	354	3	journal	journal	PROPN
ijtc-208	354	4	of	of	ADP
ijtc-208	354	5	tax	tax	PROPN
ijtc-208	354	6	&	&	CCONJ
ijtc-208	354	7	accounting	accounting	NOUN
ijtc-208	354	8	.	.	PUNCT
ijtc-208	355	1	1	1	NUM
ijtc-208	355	2	(	(	PUNCT
ijtc-208	355	3	4	4	NUM
ijtc-208	355	4	)	)	PUNCT
ijtc-208	355	5	.	.	PUNCT
ijtc-208	356	1	193	193	NUM
ijtc-208	356	2	-	-	SYM
ijtc-208	356	3	209	209	NUM
ijtc-208	356	4	hertati.l	hertati.l	PROPN
ijtc-208	356	5	,	,	PUNCT
ijtc-208	356	6	syafarudin.a	syafarudin.a	PROPN
ijtc-208	356	7	,	,	PUNCT
ijtc-208	356	8	safkaur.o	safkaur.o	PROPN
ijtc-208	356	9	.	.	PUNCT
ijtc-208	357	1	fery.i	fery.i	PROPN
ijtc-208	357	2	.	.	PUNCT
ijtc-208	358	1	(	(	PUNCT
ijtc-208	358	2	2020	2020	NUM
ijtc-208	358	3	)	)	PUNCT
ijtc-208	358	4	.	.	PUNCT
ijtc-208	359	1	peran	peran	PROPN
ijtc-208	359	2	manajemen	manajeman	NOUN
ijtc-208	359	3	perubahan	perubahan	PROPN
ijtc-208	359	4	pada	pada	PROPN
ijtc-208	359	5	akuntansi	akuntansi	PROPN
ijtc-208	359	6	manajemen	manajemen	PROPN
ijtc-208	359	7	strategis	strategis	PROPN
ijtc-208	359	8	akibat	akibat	PROPN
ijtc-208	359	9	virus	virus	NOUN
ijtc-208	359	10	corona	corona	PROPN
ijtc-208	359	11	.	.	PUNCT
ijtc-208	360	1	jurnal	jurnal	ADJ
ijtc-208	360	2	revenue	revenue	NOUN
ijtc-208	360	3	:	:	PUNCT
ijtc-208	360	4	jurnal	jurnal	ADJ
ijtc-208	360	5	ilmiah	ilmiah	PROPN
ijtc-208	360	6	akuntansi	akuntansi	PROPN
ijtc-208	360	7	1	1	NUM
ijtc-208	360	8	(	(	PUNCT
ijtc-208	360	9	2	2	NUM
ijtc-208	360	10	)	)	PUNCT
ijtc-208	360	11	.	.	PUNCT
ijtc-208	361	1	201	201	NUM
ijtc-208	361	2	-	-	SYM
ijtc-208	361	3	216	216	NUM
ijtc-208	361	4	.	.	PUNCT
ijtc-208	362	1	hertati.l	hertati.l	PROPN
ijtc-208	362	2	,	,	PUNCT
ijtc-208	362	3	iriadi2	iriadi2	ADJ
ijtc-208	362	4	,	,	PUNCT
ijtc-208	362	5	safkaur.o	safkaur.o	PROPN
ijtc-208	362	6	,	,	PUNCT
ijtc-208	362	7	fery.i	fery.i	PROPN
ijtc-208	362	8	.	.	PROPN
ijtc-208	362	9	,	,	PUNCT
ijtc-208	362	10	antasari.r	antasari.r	NUM
ijtc-208	362	11	nazarudin.(2020	nazarudin.(2020	NOUN
ijtc-208	362	12	)	)	PUNCT
ijtc-208	362	13	.	.	PUNCT
ijtc-208	363	1	peran	peran	PROPN
ijtc-208	363	2	akuntansi	akuntansi	PROPN
ijtc-208	363	3	aktiva	aktiva	PROPN
ijtc-208	363	4	tetap	tetap	PROPN
ijtc-208	363	5	,	,	PUNCT
ijtc-208	363	6	standar	standar	PROPN
ijtc-208	363	7	akuntansi	akuntansi	PROPN
ijtc-208	363	8	keuangan	keuangan	PROPN
ijtc-208	363	9	terhadap	terhadap	PROPN
ijtc-208	363	10	laporan	laporan	PROPN
ijtc-208	363	11	keuangan	keuangan	PROPN
ijtc-208	363	12	akibat	akibat	VERB
ijtc-208	363	13	covid-19	covid-19	PROPN
ijtc-208	363	14	.	.	PUNCT
ijtc-208	364	1	jurnal	jurnal	ADJ
ijtc-208	364	2	revenue	revenue	NOUN
ijtc-208	364	3	:	:	PUNCT
ijtc-208	364	4	jurnal	jurnal	ADJ
ijtc-208	364	5	ilmiah	ilmiah	PROPN
ijtc-208	364	6	akuntansi	akuntansi	PROPN
ijtc-208	364	7	1	1	NUM
ijtc-208	364	8	(	(	PUNCT
ijtc-208	364	9	2).182	2).182	NOUN
ijtc-208	364	10	-	-	NUM
ijtc-208	364	11	200	200	NUM
ijtc-208	364	12	hertati.l.safkaur.o.(2020	hertati.l.safkaur.o.(2020	NOUN
ijtc-208	364	13	)	)	PUNCT
ijtc-208	364	14	.	.	PUNCT
ijtc-208	365	1	dampak	dampak	PROPN
ijtc-208	365	2	revolusi	revolusi	PROPN
ijtc-208	365	3	industri	industri	PROPN
ijtc-208	365	4	4.0	4.0	NUM
ijtc-208	365	5	era	era	NOUN
ijtc-208	365	6	covid-19	covid-19	PROPN
ijtc-208	365	7	pada	pada	PROPN
ijtc-208	365	8	sistem	sistem	PROPN
ijtc-208	365	9	informasi	informasi	PROPN
ijtc-208	365	10	akuntansi	akuntansi	PROPN
ijtc-208	365	11	terhadap	terhadap	PROPN
ijtc-208	365	12	struktur	struktur	PROPN
ijtc-208	365	13	modal	modal	PROPN
ijtc-208	365	14	perusahaan	perusahaan	PROPN
ijtc-208	365	15	.	.	PUNCT
ijtc-208	366	1	jurnal	jurnal	PROPN
ijtc-208	366	2	riset	riset	PROPN
ijtc-208	366	3	akuntansi	akuntansi	PROPN
ijtc-208	366	4	dan	dan	PROPN
ijtc-208	366	5	keuangan	keuangan	PROPN
ijtc-208	366	6	8	8	NUM
ijtc-208	366	7	(	(	PUNCT
ijtc-208	366	8	3	3	NUM
ijtc-208	366	9	)	)	PUNCT
ijtc-208	366	10	,	,	PUNCT
ijtc-208	366	11	2020	2020	NUM
ijtc-208	366	12	,	,	PUNCT
ijtc-208	366	13	503	503	NUM
ijtc-208	366	14	-	-	SYM
ijtc-208	366	15	518	518	NUM
ijtc-208	366	16	igrabia	igrabia	NOUN
ijtc-208	366	17	,	,	PUNCT
ijtc-208	366	18	m.	m.	NOUN
ijtc-208	366	19	,	,	PUNCT
ijtc-208	366	20	zinatelli	zinatelli	PROPN
ijtc-208	366	21	,	,	PUNCT
ijtc-208	366	22	n.	n.	NOUN
ijtc-208	366	23	,	,	PUNCT
ijtc-208	366	24	cragg	cragg	PROPN
ijtc-208	366	25	,	,	PUNCT
ijtc-208	366	26	p.	p.	NOUN
ijtc-208	366	27	,	,	PUNCT
ijtc-208	366	28	and	and	CCONJ
ijtc-208	366	29	cavaye	cavaye	NOUN
ijtc-208	366	30	,	,	PUNCT
ijtc-208	366	31	a.	a.	NOUN
ijtc-208	366	32	(	(	PUNCT
ijtc-208	366	33	1997	1997	NUM
ijtc-208	366	34	)	)	PUNCT
ijtc-208	366	35	.	.	PUNCT
ijtc-208	367	1	personal	personal	ADJ
ijtc-208	367	2	computing	computing	NOUN
ijtc-208	367	3	acceptance	acceptance	NOUN
ijtc-208	367	4	factors	factor	NOUN
ijtc-208	367	5	in	in	ADP
ijtc-208	367	6	small	small	ADJ
ijtc-208	367	7	firms	firm	NOUN
ijtc-208	367	8	:	:	PUNCT
ijtc-208	367	9	a	a	DET
ijtc-208	367	10	structural	structural	ADJ
ijtc-208	367	11	equation	equation	NOUN
ijtc-208	367	12	model	model	NOUN
ijtc-208	367	13	.	.	PUNCT
ijtc-208	368	1	mis	mis	PROPN
ijtc-208	368	2	quarterly	quarterly	PROPN
ijtc-208	368	3	.	.	PUNCT
ijtc-208	369	1	279	279	NUM
ijtc-208	369	2	-	-	SYM
ijtc-208	369	3	302	302	NUM
ijtc-208	369	4	.	.	PUNCT
ijtc-208	370	1	kaplan	kaplan	PROPN
ijtc-208	370	2	,	,	PUNCT
ijtc-208	370	3	r.s	r.s	PROPN
ijtc-208	370	4	.	.	PROPN
ijtc-208	370	5	,	,	PUNCT
ijtc-208	370	6	and	and	CCONJ
ijtc-208	370	7	norton	norton	PROPN
ijtc-208	370	8	,	,	PUNCT
ijtc-208	370	9	d.p	d.p	PROPN
ijtc-208	370	10	.	.	PROPN
ijtc-208	370	11	(	(	PUNCT
ijtc-208	370	12	1996	1996	NUM
ijtc-208	370	13	)	)	PUNCT
ijtc-208	370	14	.	.	PUNCT
ijtc-208	371	1	the	the	DET
ijtc-208	371	2	balanced	balanced	ADJ
ijtc-208	371	3	scorecard	scorecard	NOUN
ijtc-208	371	4	:	:	PUNCT
ijtc-208	371	5	translating	translate	VERB
ijtc-208	371	6	strategy	strategy	NOUN
ijtc-208	371	7	into	into	ADP
ijtc-208	371	8	action	action	NOUN
ijtc-208	371	9	.	.	PUNCT
ijtc-208	372	1	boston	boston	PROPN
ijtc-208	372	2	,	,	PUNCT
ijtc-208	372	3	massachusetts	massachusetts	PROPN
ijtc-208	372	4	:	:	PUNCT
ijtc-208	372	5	harvard	harvard	PROPN
ijtc-208	372	6	business	business	PROPN
ijtc-208	372	7	school	school	PROPN
ijtc-208	372	8	press	press	NOUN
ijtc-208	372	9	.	.	PUNCT
ijtc-208	373	1	kaye	kaye	PROPN
ijtc-208	373	2	,	,	PUNCT
ijtc-208	373	3	g.r	g.r	PROPN
ijtc-208	373	4	.	.	PUNCT
ijtc-208	374	1	(	(	PUNCT
ijtc-208	374	2	1990	1990	NUM
ijtc-208	374	3	)	)	PUNCT
ijtc-208	374	4	.	.	PUNCT
ijtc-208	375	1	information	information	NOUN
ijtc-208	375	2	system	system	NOUN
ijtc-208	375	3	successes	success	NOUN
ijtc-208	375	4	and	and	CCONJ
ijtc-208	375	5	failures	failure	NOUN
ijtc-208	375	6	:	:	PUNCT
ijtc-208	375	7	research	research	NOUN
ijtc-208	375	8	finding	finding	NOUN
ijtc-208	375	9	from	from	ADP
ijtc-208	375	10	the	the	DET
ijtc-208	375	11	compounding	compounding	NOUN
ijtc-208	375	12	industry	industry	NOUN
ijtc-208	375	13	.	.	PUNCT
ijtc-208	376	1	journal	journal	PROPN
ijtc-208	376	2	of	of	ADP
ijtc-208	376	3	information	information	NOUN
ijtc-208	376	4	technology	technology	NOUN
ijtc-208	376	5	.	.	PUNCT
ijtc-208	377	1	5	5	NUM
ijtc-208	377	2	:	:	SYM
ijtc-208	377	3	73	73	NUM
ijtc-208	377	4	-	-	SYM
ijtc-208	377	5	83	83	NUM
ijtc-208	377	6	.	.	PUNCT
ijtc-208	378	1	kennerly	kennerly	ADV
ijtc-208	378	2	,	,	PUNCT
ijtc-208	378	3	mike	mike	PROPN
ijtc-208	378	4	,	,	PUNCT
ijtc-208	378	5	and	and	CCONJ
ijtc-208	378	6	neely	neely	PROPN
ijtc-208	378	7	,	,	PUNCT
ijtc-208	378	8	a.	a.	NOUN
ijtc-208	378	9	(	(	PUNCT
ijtc-208	378	10	2003	2003	NUM
ijtc-208	378	11	)	)	PUNCT
ijtc-208	378	12	.	.	PUNCT
ijtc-208	379	1	measuring	measure	VERB
ijtc-208	379	2	performance	performance	NOUN
ijtc-208	379	3	in	in	ADP
ijtc-208	379	4	changing	change	VERB
ijtc-208	379	5	business	business	NOUN
ijtc-208	379	6	environment	environment	NOUN
ijtc-208	379	7	.	.	PUNCT
ijtc-208	380	1	international	international	ADJ
ijtc-208	380	2	journal	journal	PROPN
ijtc-208	380	3	of	of	ADP
ijtc-208	380	4	operation	operation	NOUN
ijtc-208	380	5	and	and	CCONJ
ijtc-208	380	6	production	production	NOUN
ijtc-208	380	7	management	management	NOUN
ijtc-208	380	8	.	.	PUNCT
ijtc-208	381	1	23(2	23(2	NOUN
ijtc-208	381	2	):	):	PUNCT
ijtc-208	381	3	213230	213230	NUM
ijtc-208	381	4	.	.	PUNCT
ijtc-208	382	1	lee	lee	PROPN
ijtc-208	382	2	,	,	PUNCT
ijtc-208	382	3	j.j	j.j	PROPN
ijtc-208	382	4	.	.	PROPN
ijtc-208	382	5	,	,	PUNCT
ijtc-208	382	6	and	and	CCONJ
ijtc-208	382	7	kim	kim	PROPN
ijtc-208	382	8	,	,	PUNCT
ijtc-208	382	9	s.h	s.h	PROPN
ijtc-208	382	10	.	.	PROPN
ijtc-208	382	11	(	(	PUNCT
ijtc-208	382	12	1992	1992	NUM
ijtc-208	382	13	)	)	PUNCT
ijtc-208	382	14	.	.	PUNCT
ijtc-208	383	1	the	the	DET
ijtc-208	383	2	relationship	relationship	NOUN
ijtc-208	383	3	between	between	ADP
ijtc-208	383	4	procedural	procedural	ADJ
ijtc-208	383	5	formalization	formalization	NOUN
ijtc-208	383	6	in	in	ADP
ijtc-208	383	7	mis	mis	PROPN
ijtc-208	383	8	development	development	PROPN
ijtc-208	383	9	and	and	CCONJ
ijtc-208	383	10	mis	mis	PROPN
ijtc-208	383	11	success	success	NOUN
ijtc-208	383	12	.	.	PUNCT
ijtc-208	384	1	information	information	NOUN
ijtc-208	384	2	and	and	CCONJ
ijtc-208	384	3	management	management	NOUN
ijtc-208	384	4	,	,	PUNCT
ijtc-208	384	5	22(2	22(2	NUM
ijtc-208	384	6	):	):	PUNCT
ijtc-208	384	7	89	89	NUM
ijtc-208	384	8	-	-	SYM
ijtc-208	384	9	111	111	NUM
ijtc-208	384	10	.	.	PUNCT
ijtc-208	385	1	mehmood	mehmood	PROPN
ijtc-208	385	2	,	,	PUNCT
ijtc-208	385	3	s.m	s.m	PROPN
ijtc-208	385	4	.	.	PROPN
ijtc-208	385	5	,	,	PUNCT
ijtc-208	385	6	najmi	najmi	PROPN
ijtc-208	385	7	,	,	PUNCT
ijtc-208	385	8	a.	a.	NOUN
ijtc-208	385	9	(	(	PUNCT
ijtc-208	385	10	2017	2017	NUM
ijtc-208	385	11	)	)	PUNCT
ijtc-208	385	12	,	,	PUNCT
ijtc-208	385	13	understanding	understand	VERB
ijtc-208	385	14	the	the	DET
ijtc-208	385	15	impact	impact	NOUN
ijtc-208	385	16	of	of	ADP
ijtc-208	385	17	service	service	NOUN
ijtc-208	385	18	convenience	convenience	NOUN
ijtc-208	385	19	on	on	ADP
ijtc-208	385	20	customer	customer	NOUN
ijtc-208	385	21	satisfaction	satisfaction	NOUN
ijtc-208	385	22	in	in	ADP
ijtc-208	385	23	-	-	PUNCT
ijtc-208	385	24	home	home	NOUN
ijtc-208	385	25	delivery	delivery	NOUN
ijtc-208	385	26	:	:	PUNCT
ijtc-208	385	27	evidence	evidence	NOUN
ijtc-208	385	28	from	from	ADP
ijtc-208	385	29	pakistan	pakistan	PROPN
ijtc-208	385	30	.	.	PUNCT
ijtc-208	386	1	international	international	ADJ
ijtc-208	386	2	journal	journal	PROPN
ijtc-208	386	3	of	of	ADP
ijtc-208	386	4	electronic	electronic	ADJ
ijtc-208	386	5	customer	customer	NOUN
ijtc-208	386	6	relationship	relationship	NOUN
ijtc-208	386	7	management	management	NOUN
ijtc-208	386	8	,	,	PUNCT
ijtc-208	386	9	11(1	11(1	NUM
ijtc-208	386	10	)	)	PUNCT
ijtc-208	386	11	,	,	PUNCT
ijtc-208	386	12	23	23	NUM
ijtc-208	386	13	-	-	SYM
ijtc-208	386	14	43	43	NUM
ijtc-208	386	15	.	.	PUNCT
ijtc-208	387	1	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	ADJ
ijtc-208	387	2	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	PROPN
ijtc-208	387	3	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	http://revenue.lppmbinabangsa.id/index.php/home/issue/view/2	NOUN
ijtc-208	387	4	the	the	DET
ijtc-208	387	5	role	role	NOUN
ijtc-208	387	6	of	of	ADP
ijtc-208	387	7	accounting	account	VERB
ijtc-208	387	8	information	information	NOUN
ijtc-208	387	9	system	system	NOUN
ijtc-208	387	10	afflication	afflication	NOUN
ijtc-208	387	11	in	in	ADP
ijtc-208	387	12	reliability	reliability	NOUN
ijtc-208	387	13	financial	financial	ADJ
ijtc-208	387	14	reporting	reporting	NOUN
ijtc-208	387	15	hertati	hertati	NOUN
ijtc-208	387	16	,	,	PUNCT
ijtc-208	387	17	et	et	PROPN
ijtc-208	387	18	.	.	PUNCT
ijtc-208	388	1	al	al	PROPN
ijtc-208	388	2	112	112	NUM
ijtc-208	388	3	|	|	CCONJ
ijtc-208	388	4	ilomata	ilomata	PROPN
ijtc-208	388	5	international	international	ADJ
ijtc-208	388	6	journal	journal	NOUN
ijtc-208	388	7	of	of	ADP
ijtc-208	388	8	tax	tax	PROPN
ijtc-208	388	9	&	&	CCONJ
ijtc-208	388	10	accounting	accounting	PROPN
ijtc-208	388	11	volume	volume	NOUN
ijtc-208	388	12	2	2	NUM
ijtc-208	388	13	issue	issue	NOUN
ijtc-208	388	14	1	1	NUM
ijtc-208	388	15	,	,	PUNCT
ijtc-208	388	16	january	january	PROPN
ijtc-208	388	17	2021	2021	NUM
ijtc-208	388	18	mowday	mowday	NOUN
ijtc-208	388	19	,	,	PUNCT
ijtc-208	388	20	r.t	r.t	PROPN
ijtc-208	388	21	.	.	PROPN
ijtc-208	388	22	,	,	PUNCT
ijtc-208	388	23	porter	porter	PROPN
ijtc-208	388	24	,	,	PUNCT
ijtc-208	388	25	l.w	l.w	PROPN
ijtc-208	388	26	.	.	PROPN
ijtc-208	388	27	,	,	PUNCT
ijtc-208	388	28	and	and	CCONJ
ijtc-208	388	29	steers	steer	NOUN
ijtc-208	388	30	,	,	PUNCT
ijtc-208	388	31	r.m	r.m	PROPN
ijtc-208	388	32	.	.	PROPN
ijtc-208	388	33	(	(	PUNCT
ijtc-208	388	34	1982	1982	NUM
ijtc-208	388	35	)	)	PUNCT
ijtc-208	388	36	.	.	PUNCT
ijtc-208	389	1	employee	employee	NOUN
ijtc-208	389	2	-	-	PUNCT
ijtc-208	389	3	organization	organization	NOUN
ijtc-208	389	4	linkages	linkage	NOUN
ijtc-208	389	5	.	.	PUNCT
ijtc-208	390	1	new	new	PROPN
ijtc-208	390	2	york	york	PROPN
ijtc-208	390	3	:	:	PUNCT
ijtc-208	390	4	academic	academic	ADJ
ijtc-208	390	5	press	press	NOUN
ijtc-208	390	6	.	.	PUNCT
ijtc-208	391	1	neely	neely	PROPN
ijtc-208	391	2	,	,	PUNCT
ijtc-208	391	3	a.	a.	PROPN
ijtc-208	391	4	,	,	PUNCT
ijtc-208	391	5	gregory	gregory	PROPN
ijtc-208	391	6	,	,	PUNCT
ijtc-208	391	7	m.j	m.j	PROPN
ijtc-208	391	8	.	.	PROPN
ijtc-208	391	9	,	,	PUNCT
ijtc-208	391	10	and	and	CCONJ
ijtc-208	391	11	platts	platts	PROPN
ijtc-208	391	12	,	,	PUNCT
ijtc-208	391	13	k.w	k.w	PROPN
ijtc-208	391	14	.	.	PROPN
ijtc-208	391	15	(	(	PUNCT
ijtc-208	391	16	1995	1995	NUM
ijtc-208	391	17	)	)	PUNCT
ijtc-208	391	18	.	.	PUNCT
ijtc-208	392	1	performance	performance	NOUN
ijtc-208	392	2	measurement	measurement	NOUN
ijtc-208	392	3	system	system	NOUN
ijtc-208	392	4	design	design	NOUN
ijtc-208	392	5	–	–	PUNCT
ijtc-208	392	6	a	a	DET
ijtc-208	392	7	literature	literature	NOUN
ijtc-208	392	8	review	review	NOUN
ijtc-208	392	9	and	and	CCONJ
ijtc-208	392	10	research	research	NOUN
ijtc-208	392	11	agenda	agenda	NOUN
ijtc-208	392	12	.	.	PUNCT
ijtc-208	393	1	international	international	ADJ
ijtc-208	393	2	journal	journal	PROPN
ijtc-208	393	3	of	of	ADP
ijtc-208	393	4	operation	operation	NOUN
ijtc-208	393	5	and	and	CCONJ
ijtc-208	393	6	production	production	NOUN
ijtc-208	393	7	management	management	NOUN
ijtc-208	393	8	.	.	PUNCT
ijtc-208	394	1	14(3	14(3	NUM
ijtc-208	394	2	):	):	PUNCT
ijtc-208	394	3	140	140	NUM
ijtc-208	394	4	-	-	PUNCT
ijtc-208	394	5	152romney	152romney	PROPN
ijtc-208	394	6	,	,	PUNCT
ijtc-208	394	7	b.m	b.m	PROPN
ijtc-208	394	8	.	.	PROPN
ijtc-208	394	9	,	,	PUNCT
ijtc-208	394	10	and	and	CCONJ
ijtc-208	394	11	steinbart	steinbart	NOUN
ijtc-208	394	12	,	,	PUNCT
ijtc-208	394	13	j.p	j.p	PROPN
ijtc-208	394	14	.	.	PROPN
ijtc-208	394	15	2009	2009	NUM
ijtc-208	394	16	.	.	PUNCT
ijtc-208	395	1	accounting	accounting	NOUN
ijtc-208	395	2	information	information	NOUN
ijtc-208	395	3	system	system	NOUN
ijtc-208	395	4	.	.	PUNCT
ijtc-208	396	1	eleventh	eleventh	PROPN
ijtc-208	396	2	edition	edition	PROPN
ijtc-208	396	3	.	.	PUNCT
ijtc-208	397	1	usa	usa	PROPN
ijtc-208	397	2	:	:	PUNCT
ijtc-208	397	3	pearson	pearson	PROPN
ijtc-208	397	4	prentice	prentice	PROPN
ijtc-208	397	5	hall	hall	PROPN
ijtc-208	397	6	.	.	PUNCT
ijtc-208	398	1	salama	salama	PROPN
ijtc-208	398	2	,	,	PUNCT
ijtc-208	398	3	a.i	a.i	PROPN
ijtc-208	398	4	.	.	PROPN
ijtc-208	398	5	(	(	PUNCT
ijtc-208	398	6	2003	2003	NUM
ijtc-208	398	7	)	)	PUNCT
ijtc-208	398	8	.	.	PUNCT
ijtc-208	399	1	a	a	DET
ijtc-208	399	2	median	median	ADJ
ijtc-208	399	3	regression	regression	NOUN
ijtc-208	399	4	analysis	analysis	NOUN
ijtc-208	399	5	of	of	ADP
ijtc-208	399	6	the	the	DET
ijtc-208	399	7	relationship	relationship	NOUN
ijtc-208	399	8	between	between	ADP
ijtc-208	399	9	environmental	environmental	ADJ
ijtc-208	399	10	reputation	reputation	NOUN
ijtc-208	399	11	and	and	CCONJ
ijtc-208	399	12	corporate	corporate	ADJ
ijtc-208	399	13	financial	financial	ADJ
ijtc-208	399	14	performance	performance	NOUN
ijtc-208	399	15	:	:	PUNCT
ijtc-208	399	16	empirical	empirical	ADJ
ijtc-208	399	17	evidence	evidence	NOUN
ijtc-208	399	18	on	on	ADP
ijtc-208	399	19	uk	uk	PROPN
ijtc-208	399	20	firms	firm	NOUN
ijtc-208	399	21	.	.	PUNCT
ijtc-208	400	1	a	a	DET
ijtc-208	400	2	paper	paper	NOUN
ijtc-208	400	3	presented	present	VERB
ijtc-208	400	4	at	at	ADP
ijtc-208	400	5	the	the	DET
ijtc-208	400	6	rensselaer	rensselaer	PROPN
ijtc-208	400	7	polytechnic	polytechnic	PROPN
ijtc-208	400	8	institute	institute	PROPN
ijtc-208	400	9	conference	conference	PROPN
ijtc-208	400	10	,	,	PUNCT
ijtc-208	400	11	new	new	PROPN
ijtc-208	400	12	york	york	PROPN
ijtc-208	400	13	:	:	PUNCT
ijtc-208	400	14	october	october	PROPN
ijtc-208	400	15	.	.	PUNCT
ijtc-208	401	1	saunders	saunders	PROPN
ijtc-208	401	2	,	,	PUNCT
ijtc-208	401	3	c.s	c.s	PROPN
ijtc-208	401	4	.	.	PROPN
ijtc-208	401	5	,	,	PUNCT
ijtc-208	401	6	and	and	CCONJ
ijtc-208	401	7	jones	jones	PROPN
ijtc-208	401	8	,	,	PUNCT
ijtc-208	401	9	j.w	j.w	PROPN
ijtc-208	401	10	.	.	PROPN
ijtc-208	401	11	(	(	PUNCT
ijtc-208	401	12	1992	1992	NUM
ijtc-208	401	13	)	)	PUNCT
ijtc-208	401	14	.	.	PUNCT
ijtc-208	402	1	measuring	measure	VERB
ijtc-208	402	2	performance	performance	NOUN
ijtc-208	402	3	of	of	ADP
ijtc-208	402	4	the	the	DET
ijtc-208	402	5	information	information	NOUN
ijtc-208	402	6	systems	system	NOUN
ijtc-208	402	7	function	function	NOUN
ijtc-208	402	8	.	.	PUNCT
ijtc-208	403	1	journal	journal	PROPN
ijtc-208	403	2	of	of	ADP
ijtc-208	403	3	management	management	NOUN
ijtc-208	403	4	information	information	NOUN
ijtc-208	403	5	system	system	NOUN
ijtc-208	403	6	.	.	PUNCT
ijtc-208	404	1	8(4	8(4	NOUN
ijtc-208	404	2	):	):	PUNCT
ijtc-208	404	3	63	63	NUM
ijtc-208	404	4	-	-	SYM
ijtc-208	404	5	82	82	NUM
ijtc-208	404	6	.	.	PUNCT
ijtc-208	405	1	sabherwal	sabherwal	PROPN
ijtc-208	405	2	,	,	PUNCT
ijtc-208	405	3	r.	r.	PROPN
ijtc-208	405	4	,	,	PUNCT
ijtc-208	405	5	jeyaraj	jeyaraj	PROPN
ijtc-208	405	6	,	,	PUNCT
ijtc-208	405	7	a.	a.	NOUN
ijtc-208	405	8	,	,	PUNCT
ijtc-208	405	9	and	and	CCONJ
ijtc-208	405	10	chowa	chowa	PROPN
ijtc-208	405	11	c.	c.	PROPN
ijtc-208	405	12	(	(	PUNCT
ijtc-208	405	13	2006	2006	NUM
ijtc-208	405	14	)	)	PUNCT
ijtc-208	405	15	.	.	PUNCT
ijtc-208	406	1	information	information	NOUN
ijtc-208	406	2	system	system	NOUN
ijtc-208	406	3	success	success	NOUN
ijtc-208	406	4	:	:	PUNCT
ijtc-208	406	5	individual	individual	ADJ
ijtc-208	406	6	and	and	CCONJ
ijtc-208	406	7	organizational	organizational	ADJ
ijtc-208	406	8	determinants	determinant	NOUN
ijtc-208	406	9	.	.	PUNCT
ijtc-208	407	1	management	management	NOUN
ijtc-208	407	2	science	science	NOUN
ijtc-208	407	3	.	.	PUNCT
ijtc-208	408	1	52(12	52(12	NUM
ijtc-208	408	2	):	):	PUNCT
ijtc-208	408	3	1849	1849	NUM
ijtc-208	408	4	-	-	SYM
ijtc-208	408	5	1864	1864	NUM
ijtc-208	408	6	.	.	PUNCT
ijtc-208	409	1	seddon	seddon	PROPN
ijtc-208	409	2	,	,	PUNCT
ijtc-208	409	3	p.b	p.b	PROPN
ijtc-208	409	4	.	.	PROPN
ijtc-208	409	5	,	,	PUNCT
ijtc-208	409	6	and	and	CCONJ
ijtc-208	409	7	kiew	kiew	PROPN
ijtc-208	409	8	,	,	PUNCT
ijtc-208	409	9	m.y	m.y	PROPN
ijtc-208	409	10	.	.	PROPN
ijtc-208	409	11	(	(	PUNCT
ijtc-208	409	12	1994	1994	NUM
ijtc-208	409	13	)	)	PUNCT
ijtc-208	409	14	.	.	PUNCT
ijtc-208	410	1	a	a	DET
ijtc-208	410	2	partial	partial	ADJ
ijtc-208	410	3	test	test	NOUN
ijtc-208	410	4	and	and	CCONJ
ijtc-208	410	5	development	development	NOUN
ijtc-208	410	6	of	of	ADP
ijtc-208	410	7	delone	delone	PROPN
ijtc-208	410	8	and	and	CCONJ
ijtc-208	410	9	mclean	mclean	PROPN
ijtc-208	410	10	model	model	NOUN
ijtc-208	410	11	of	of	ADP
ijtc-208	410	12	is	be	AUX
ijtc-208	410	13	success	success	NOUN
ijtc-208	410	14	.	.	PUNCT
ijtc-208	411	1	proceeding	proceed	VERB
ijtc-208	411	2	of	of	ADP
ijtc-208	411	3	the	the	DET
ijtc-208	411	4	international	international	ADJ
ijtc-208	411	5	conference	conference	NOUN
ijtc-208	411	6	on	on	ADP
ijtc-208	411	7	information	information	NOUN
ijtc-208	411	8	system	system	NOUN
ijtc-208	411	9	.	.	PUNCT
ijtc-208	412	1	susanto	susanto	NOUN
ijtc-208	412	2	.	.	PUNCT
ijtc-208	413	1	2016	2016	NUM
ijtc-208	413	2	.	.	PUNCT
ijtc-208	414	1	what	what	PRON
ijtc-208	414	2	factors	factor	NOUN
ijtc-208	414	3	influence	influence	VERB
ijtc-208	414	4	the	the	DET
ijtc-208	414	5	quality	quality	NOUN
ijtc-208	414	6	of	of	ADP
ijtc-208	414	7	accounting	accounting	NOUN
ijtc-208	414	8	information	information	NOUN
ijtc-208	414	9	.	.	PUNCT
ijtc-208	415	1	i	i	PRON
ijtc-208	415	2	j	j	PROPN
ijtc-208	416	1	a	a	DET
ijtc-208	416	2	b	b	PROPN
ijtc-208	416	3	e	e	ADP
ijtc-208	416	4	r	r	NOUN
ijtc-208	416	5	,	,	PUNCT
ijtc-208	416	6	vol	vol	NOUN
ijtc-208	416	7	.	.	PROPN
ijtc-208	416	8	14	14	NUM
ijtc-208	416	9	,	,	PUNCT
ijtc-208	416	10	no	no	INTJ
ijtc-208	416	11	.	.	NOUN
ijtc-208	416	12	3	3	NUM
ijtc-208	416	13	,	,	PUNCT
ijtc-208	416	14	(	(	PUNCT
ijtc-208	416	15	2016	2016	NUM
ijtc-208	416	16	):	):	PUNCT
ijtc-208	416	17	2263	2263	NUM
ijtc-208	416	18	-	-	SYM
ijtc-208	416	19	2280	2280	NUM
ijtc-208	416	20	susanto	susanto	NOUN
ijtc-208	416	21	.	.	PUNCT
ijtc-208	417	1	(	(	PUNCT
ijtc-208	417	2	2016	2016	NUM
ijtc-208	417	3	)	)	PUNCT
ijtc-208	417	4	.	.	PUNCT
ijtc-208	418	1	the	the	DET
ijtc-208	418	2	influence	influence	NOUN
ijtc-208	418	3	of	of	ADP
ijtc-208	418	4	accounting	accounting	NOUN
ijtc-208	418	5	information	information	NOUN
ijtc-208	418	6	system	system	NOUN
ijtc-208	418	7	quality	quality	NOUN
ijtc-208	418	8	to	to	ADP
ijtc-208	418	9	accounting	account	VERB
ijtc-208	418	10	information	information	NOUN
ijtc-208	418	11	quality	quality	NOUN
ijtc-208	418	12	and	and	CCONJ
ijtc-208	418	13	its	its	PRON
ijtc-208	418	14	implication	implication	NOUN
ijtc-208	418	15	to	to	ADP
ijtc-208	418	16	the	the	DET
ijtc-208	418	17	good	good	ADJ
ijtc-208	418	18	study	study	NOUN
ijtc-208	418	19	of	of	ADP
ijtc-208	418	20	governance	governance	NOUN
ijtc-208	418	21	programs	program	NOUN
ijtc-208	418	22	international	international	ADJ
ijtc-208	418	23	business	business	NOUN
ijtc-208	418	24	management	management	NOUN
ijtc-208	418	25	10	10	NUM
ijtc-208	418	26	(	(	PUNCT
ijtc-208	418	27	24	24	NUM
ijtc-208	418	28	):	):	PUNCT
ijtc-208	418	29	5767	5767	NUM
ijtc-208	418	30	-	-	SYM
ijtc-208	418	31	5776,2016	5776,2016	NUM
ijtc-208	418	32	issn	issn	NOUN
ijtc-208	418	33	:	:	PUNCT
ijtc-208	418	34	1993	1993	NUM
ijtc-208	418	35	-	-	SYM
ijtc-208	418	36	5250	5250	NUM
ijtc-208	418	37	medwel	medwel	NOUN
ijtc-208	418	38	journal	journal	NOUN
ijtc-208	418	39	,	,	PUNCT
ijtc-208	418	40	2016	2016	NUM
ijtc-208	418	41	susanto	susanto	NOUN
ijtc-208	418	42	.	.	PUNCT
ijtc-208	419	1	(	(	PUNCT
ijtc-208	419	2	2016	2016	NUM
ijtc-208	419	3	)	)	PUNCT
ijtc-208	419	4	.	.	PUNCT
ijtc-208	420	1	the	the	DET
ijtc-208	420	2	effect	effect	NOUN
ijtc-208	420	3	of	of	ADP
ijtc-208	420	4	internal	internal	ADJ
ijtc-208	420	5	control	control	NOUN
ijtc-208	420	6	and	and	CCONJ
ijtc-208	420	7	accounting	accounting	NOUN
ijtc-208	420	8	information	information	NOUN
ijtc-208	420	9	system	system	NOUN
ijtc-208	420	10	.	.	PUNCT
ijtc-208	421	1	10	10	NUM
ijtc-208	421	2	(	(	PUNCT
ijtc-208	421	3	243	243	NUM
ijtc-208	421	4	):	):	PUNCT
ijtc-208	421	5	5523	5523	NUM
ijtc-208	421	6	-	-	SYM
ijtc-208	421	7	5529,2016	5529,2016	NUM
ijtc-208	421	8	issn	issn	VERB
ijtc-208	421	9	:	:	PUNCT
ijtc-208	421	10	1993	1993	NUM
ijtc-208	421	11	-	-	SYM
ijtc-208	421	12	5250	5250	NUM
ijtc-208	421	13	medwel	medwel	NOUN
ijtc-208	421	14	journal	journal	NOUN
ijtc-208	421	15	,	,	PUNCT
ijtc-208	421	16	2016	2016	NUM
ijtc-208	421	17	medwel	medwel	NOUN
ijtc-208	421	18	journal	journal	NOUN
ijtc-208	421	19	,	,	PUNCT
ijtc-208	421	20	2016	2016	NUM
ijtc-208	421	21	straub	straub	PROPN
ijtc-208	421	22	,	,	PUNCT
ijtc-208	421	23	et.al	et.al	PROPN
ijtc-208	421	24	.	.	PUNCT
ijtc-208	421	25	(	(	PUNCT
ijtc-208	421	26	1995	1995	NUM
ijtc-208	421	27	)	)	PUNCT
ijtc-208	421	28	.	.	PUNCT
ijtc-208	422	1	measuring	measure	VERB
ijtc-208	422	2	system	system	NOUN
ijtc-208	422	3	usage	usage	NOUN
ijtc-208	422	4	:	:	PUNCT
ijtc-208	422	5	implications	implication	NOUN
ijtc-208	422	6	for	for	ADP
ijtc-208	422	7	is	be	AUX
ijtc-208	422	8	theory	theory	NOUN
ijtc-208	422	9	testing	testing	NOUN
ijtc-208	422	10	.	.	PUNCT
ijtc-208	423	1	management	management	NOUN
ijtc-208	423	2	science	science	NOUN
ijtc-208	423	3	,	,	PUNCT
ijtc-208	423	4	41(8	41(8	PROPN
ijtc-208	423	5	):	):	PUNCT
ijtc-208	423	6	1328–1342	1328–1342	NUM
ijtc-208	423	7	.	.	PUNCT
ijtc-208	424	1	stolovitch	stolovitch	PROPN
ijtc-208	424	2	,	,	PUNCT
ijtc-208	424	3	harold	harold	PROPN
ijtc-208	424	4	,	,	PUNCT
ijtc-208	424	5	d.	d.	PROPN
ijtc-208	424	6	,	,	PUNCT
ijtc-208	424	7	and	and	CCONJ
ijtc-208	424	8	keeps	keep	VERB
ijtc-208	424	9	,	,	PUNCT
ijtc-208	424	10	e.j	e.j	PROPN
ijtc-208	424	11	.	.	PROPN
ijtc-208	424	12	(	(	PUNCT
ijtc-208	424	13	1992	1992	NUM
ijtc-208	424	14	)	)	PUNCT
ijtc-208	424	15	,	,	PUNCT
ijtc-208	424	16	handbook	handbook	NOUN
ijtc-208	424	17	of	of	ADP
ijtc-208	424	18	human	human	ADJ
ijtc-208	424	19	performance	performance	NOUN
ijtc-208	424	20	technology	technology	NOUN
ijtc-208	424	21	ah	ah	INTJ
ijtc-208	424	22	sharif	sharif	PROPN
ijtc-208	424	23	,	,	PUNCT
ijtc-208	424	24	a.	a.	PROPN
ijtc-208	424	25	,	,	PUNCT
ijtc-208	424	26	raza	raza	PROPN
ijtc-208	424	27	,	,	PUNCT
ijtc-208	424	28	s.a	s.a	PROPN
ijtc-208	424	29	.	.	PROPN
ijtc-208	424	30	(	(	PUNCT
ijtc-208	424	31	2017	2017	NUM
ijtc-208	424	32	)	)	PUNCT
ijtc-208	424	33	,	,	PUNCT
ijtc-208	424	34	the	the	DET
ijtc-208	424	35	influence	influence	NOUN
ijtc-208	424	36	of	of	ADP
ijtc-208	424	37	hedonic	hedonic	ADJ
ijtc-208	424	38	motivation	motivation	NOUN
ijtc-208	424	39	,	,	PUNCT
ijtc-208	424	40	self	self	NOUN
ijtc-208	424	41	-	-	PUNCT
ijtc-208	424	42	efficacy	efficacy	NOUN
ijtc-208	424	43	,	,	PUNCT
ijtc-208	424	44	trust	trust	NOUN
ijtc-208	424	45	,	,	PUNCT
ijtc-208	424	46	and	and	CCONJ
ijtc-208	424	47	habit	habit	NOUN
ijtc-208	424	48	on	on	ADP
ijtc-208	424	49	adoption	adoption	NOUN
ijtc-208	424	50	of	of	ADP
ijtc-208	424	51	internet	internet	NOUN
ijtc-208	424	52	banking	banking	NOUN
ijtc-208	424	53	:	:	PUNCT
ijtc-208	424	54	a	a	DET
ijtc-208	424	55	case	case	NOUN
ijtc-208	424	56	of	of	ADP
ijtc-208	424	57	developing	develop	VERB
ijtc-208	424	58	country	country	NOUN
ijtc-208	424	59	.	.	PUNCT
ijtc-208	425	1	international	international	ADJ
ijtc-208	425	2	journal	journal	PROPN
ijtc-208	425	3	of	of	ADP
ijtc-208	425	4	electronic	electronic	ADJ
ijtc-208	425	5	customer	customer	NOUN
ijtc-208	425	6	relationship	relationship	NOUN
ijtc-208	425	7	management	management	NOUN
ijtc-208	425	8	,	,	PUNCT
ijtc-208	425	9	11(1	11(1	NUM
ijtc-208	425	10	)	)	PUNCT
ijtc-208	425	11	,	,	PUNCT
ijtc-208	425	12	1	1	NUM
ijtc-208	425	13	-	-	SYM
ijtc-208	425	14	22	22	NUM
ijtc-208	425	15	.	.	PUNCT
ijtc-208	426	1	sharif	sharif	PROPN
ijtc-208	426	2	,	,	PUNCT
ijtc-208	426	3	a.a	a.a	PROPN
ijtc-208	426	4	.	.	PROPN
ijtc-208	426	5	,	,	PUNCT
ijtc-208	426	6	bukhari	bukhari	PROPN
ijtc-208	426	7	,	,	PUNCT
ijtc-208	426	8	s.w	s.w	PROPN
ijtc-208	426	9	.	.	PROPN
ijtc-208	426	10	(	(	PUNCT
ijtc-208	426	11	2014	2014	NUM
ijtc-208	426	12	)	)	PUNCT
ijtc-208	426	13	,	,	PUNCT
ijtc-208	426	14	determinants	determinant	NOUN
ijtc-208	426	15	of	of	ADP
ijtc-208	426	16	brand	brand	NOUN
ijtc-208	426	17	equity	equity	NOUN
ijtc-208	426	18	of	of	ADP
ijtc-208	426	19	mobile	mobile	NOUN
ijtc-208	426	20	:	:	PUNCT
ijtc-208	426	21	a	a	DET
ijtc-208	426	22	case	case	NOUN
ijtc-208	426	23	study	study	NOUN
ijtc-208	426	24	of	of	ADP
ijtc-208	426	25	pakistan	pakistan	PROPN
ijtc-208	426	26	.	.	PUNCT
ijtc-208	427	1	journal	journal	PROPN
ijtc-208	427	2	of	of	ADP
ijtc-208	427	3	management	management	NOUN
ijtc-208	427	4	sciences	science	NOUN
ijtc-208	427	5	,	,	PUNCT
ijtc-208	427	6	1(1	1(1	NUM
ijtc-208	427	7	)	)	PUNCT
ijtc-208	427	8	,	,	PUNCT
ijtc-208	427	9	49	49	NUM
ijtc-208	427	10	-	-	SYM
ijtc-208	427	11	60	60	NUM
ijtc-208	427	12	.	.	PUNCT