id	sid	tid	token	lemma	pos
ajebi-5988	1	1	pa	pa	PROPN
ajebi-5988	1	2	ge	ge	PROPN
ajebi-5988	1	3	1	1	NUM
ajebi-5988	1	4	pa	pa	PROPN
ajebi-5988	1	5	ge	ge	PROPN
ajebi-5988	1	6	13	13	NUM
ajebi-5988	1	7	4	4	NUM
ajebi-5988	1	8	american	american	ADJ
ajebi-5988	1	9	journal	journal	PROPN
ajebi-5988	1	10	of	of	ADP
ajebi-5988	1	11	economics	economic	NOUN
ajebi-5988	1	12	and	and	CCONJ
ajebi-5988	1	13	business	business	NOUN
ajebi-5988	1	14	innovation	innovation	NOUN
ajebi-5988	1	15	(	(	PUNCT
ajebi-5988	1	16	ajebi	ajebi	NOUN
ajebi-5988	1	17	)	)	PUNCT
ajebi-5988	1	18	a	a	DET
ajebi-5988	1	19	review	review	NOUN
ajebi-5988	1	20	on	on	ADP
ajebi-5988	1	21	financial	financial	ADJ
ajebi-5988	1	22	management	management	NOUN
ajebi-5988	1	23	practices	practice	NOUN
ajebi-5988	1	24	and	and	CCONJ
ajebi-5988	1	25	their	their	PRON
ajebi-5988	1	26	implications	implication	NOUN
ajebi-5988	1	27	walid	walid	PROPN
ajebi-5988	1	28	b.	b.	PROPN
ajebi-5988	1	29	macaumbao1	macaumbao1	PROPN
ajebi-5988	1	30	*	*	PROPN
ajebi-5988	1	31	,	,	PUNCT
ajebi-5988	1	32	abdani	abdani	ADJ
ajebi-5988	1	33	d.	d.	PROPN
ajebi-5988	1	34	bandera1	bandera1	PROPN
ajebi-5988	1	35	volume	volume	NOUN
ajebi-5988	1	36	4	4	NUM
ajebi-5988	1	37	issue	issue	NOUN
ajebi-5988	1	38	3	3	NUM
ajebi-5988	1	39	,	,	PUNCT
ajebi-5988	1	40	year	year	NOUN
ajebi-5988	1	41	2025	2025	NUM
ajebi-5988	1	42	issn	issn	PROPN
ajebi-5988	1	43	:	:	PUNCT
ajebi-5988	1	44	2831	2831	NUM
ajebi-5988	1	45	-	-	SYM
ajebi-5988	1	46	5588	5588	NUM
ajebi-5988	1	47	(	(	PUNCT
ajebi-5988	1	48	online	online	ADJ
ajebi-5988	1	49	)	)	PUNCT
ajebi-5988	1	50	,	,	PUNCT
ajebi-5988	1	51	2832	2832	NUM
ajebi-5988	1	52	-	-	SYM
ajebi-5988	1	53	4862	4862	NUM
ajebi-5988	1	54	(	(	PUNCT
ajebi-5988	1	55	print	print	NOUN
ajebi-5988	1	56	)	)	PUNCT
ajebi-5988	1	57	doi	doi	NOUN
ajebi-5988	1	58	:	:	PUNCT
ajebi-5988	1	59	https://doi.org/10.54536/ajebi.v4i3.5988	https://doi.org/10.54536/ajebi.v4i3.5988	PROPN
ajebi-5988	1	60	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	PROPN
ajebi-5988	1	61	article	article	NOUN
ajebi-5988	1	62	information	information	NOUN
ajebi-5988	1	63	abstract	abstract	ADV
ajebi-5988	1	64	received	receive	VERB
ajebi-5988	1	65	:	:	PUNCT
ajebi-5988	1	66	august	august	PROPN
ajebi-5988	1	67	25	25	NUM
ajebi-5988	1	68	,	,	PUNCT
ajebi-5988	1	69	2025	2025	NUM
ajebi-5988	1	70	accepted	accept	VERB
ajebi-5988	1	71	:	:	PUNCT
ajebi-5988	1	72	september	september	PROPN
ajebi-5988	1	73	27	27	NUM
ajebi-5988	1	74	,	,	PUNCT
ajebi-5988	1	75	2025	2025	NUM
ajebi-5988	1	76	published	publish	VERB
ajebi-5988	1	77	:	:	PUNCT
ajebi-5988	1	78	november	november	PROPN
ajebi-5988	1	79	06	06	NUM
ajebi-5988	1	80	,	,	PUNCT
ajebi-5988	1	81	2025	2025	NUM
ajebi-5988	1	82	financial	financial	ADJ
ajebi-5988	1	83	management	management	NOUN
ajebi-5988	1	84	and	and	CCONJ
ajebi-5988	1	85	practices	practice	NOUN
ajebi-5988	1	86	ensure	ensure	VERB
ajebi-5988	1	87	the	the	DET
ajebi-5988	1	88	wise	wise	ADJ
ajebi-5988	1	89	control	control	NOUN
ajebi-5988	1	90	of	of	ADP
ajebi-5988	1	91	funds	fund	NOUN
ajebi-5988	1	92	to	to	PART
ajebi-5988	1	93	sustain	sustain	VERB
ajebi-5988	1	94	growth	growth	NOUN
ajebi-5988	1	95	and	and	CCONJ
ajebi-5988	1	96	long	long	ADJ
ajebi-5988	1	97	-	-	PUNCT
ajebi-5988	1	98	term	term	NOUN
ajebi-5988	1	99	value	value	NOUN
ajebi-5988	1	100	.	.	PUNCT
ajebi-5988	2	1	in	in	ADP
ajebi-5988	2	2	this	this	DET
ajebi-5988	2	3	review	review	NOUN
ajebi-5988	2	4	,	,	PUNCT
ajebi-5988	2	5	it	it	PRON
ajebi-5988	2	6	provides	provide	VERB
ajebi-5988	2	7	an	an	DET
ajebi-5988	2	8	in	in	ADP
ajebi-5988	2	9	-	-	PUNCT
ajebi-5988	2	10	depth	depth	NOUN
ajebi-5988	2	11	analysis	analysis	NOUN
ajebi-5988	2	12	of	of	ADP
ajebi-5988	2	13	the	the	DET
ajebi-5988	2	14	evolution	evolution	NOUN
ajebi-5988	2	15	of	of	ADP
ajebi-5988	2	16	financial	financial	ADJ
ajebi-5988	2	17	management	management	NOUN
ajebi-5988	2	18	in	in	ADP
ajebi-5988	2	19	contemporary	contemporary	ADJ
ajebi-5988	2	20	organizations	organization	NOUN
ajebi-5988	2	21	has	have	AUX
ajebi-5988	2	22	seen	see	VERB
ajebi-5988	2	23	a	a	DET
ajebi-5988	2	24	significant	significant	ADJ
ajebi-5988	2	25	transformation	transformation	NOUN
ajebi-5988	2	26	.	.	PUNCT
ajebi-5988	3	1	over	over	ADP
ajebi-5988	3	2	the	the	DET
ajebi-5988	3	3	past	past	ADJ
ajebi-5988	3	4	two	two	NUM
ajebi-5988	3	5	decades	decade	NOUN
ajebi-5988	3	6	,	,	PUNCT
ajebi-5988	3	7	financial	financial	ADJ
ajebi-5988	3	8	management	management	NOUN
ajebi-5988	3	9	has	have	AUX
ajebi-5988	3	10	been	be	AUX
ajebi-5988	3	11	reshaped	reshape	VERB
ajebi-5988	3	12	by	by	ADP
ajebi-5988	3	13	technological	technological	ADJ
ajebi-5988	3	14	advancements	advancement	NOUN
ajebi-5988	3	15	,	,	PUNCT
ajebi-5988	3	16	evolving	evolve	VERB
ajebi-5988	3	17	market	market	NOUN
ajebi-5988	3	18	conditions	condition	NOUN
ajebi-5988	3	19	,	,	PUNCT
ajebi-5988	3	20	and	and	CCONJ
ajebi-5988	3	21	the	the	DET
ajebi-5988	3	22	complexities	complexity	NOUN
ajebi-5988	3	23	of	of	ADP
ajebi-5988	3	24	global	global	ADJ
ajebi-5988	3	25	business	business	NOUN
ajebi-5988	3	26	.	.	PUNCT
ajebi-5988	4	1	this	this	DET
ajebi-5988	4	2	piece	piece	NOUN
ajebi-5988	4	3	,	,	PUNCT
ajebi-5988	4	4	drawing	draw	VERB
ajebi-5988	4	5	on	on	ADP
ajebi-5988	4	6	a	a	DET
ajebi-5988	4	7	wide	wide	ADV
ajebi-5988	4	8	-	-	PUNCT
ajebi-5988	4	9	ranging	range	VERB
ajebi-5988	4	10	analysis	analysis	NOUN
ajebi-5988	4	11	of	of	ADP
ajebi-5988	4	12	academic	academic	ADJ
ajebi-5988	4	13	sources	source	NOUN
ajebi-5988	4	14	,	,	PUNCT
ajebi-5988	4	15	examines	examine	VERB
ajebi-5988	4	16	the	the	DET
ajebi-5988	4	17	move	move	NOUN
ajebi-5988	4	18	away	away	ADV
ajebi-5988	4	19	from	from	ADP
ajebi-5988	4	20	traditional	traditional	ADJ
ajebi-5988	4	21	,	,	PUNCT
ajebi-5988	4	22	inflexible	inflexible	ADJ
ajebi-5988	4	23	budgeting	budgeting	ADJ
ajebi-5988	4	24	methods	method	NOUN
ajebi-5988	4	25	towards	towards	ADP
ajebi-5988	4	26	more	more	ADV
ajebi-5988	4	27	adaptable	adaptable	ADJ
ajebi-5988	4	28	financial	financial	ADJ
ajebi-5988	4	29	planning	planning	NOUN
ajebi-5988	4	30	approaches	approach	NOUN
ajebi-5988	4	31	.	.	PUNCT
ajebi-5988	5	1	these	these	DET
ajebi-5988	5	2	strategies	strategy	NOUN
ajebi-5988	5	3	equip	equip	VERB
ajebi-5988	5	4	organizations	organization	NOUN
ajebi-5988	5	5	to	to	PART
ajebi-5988	5	6	successfully	successfully	ADV
ajebi-5988	5	7	manage	manage	VERB
ajebi-5988	5	8	economic	economic	ADJ
ajebi-5988	5	9	instability	instability	NOUN
ajebi-5988	5	10	and	and	CCONJ
ajebi-5988	5	11	competitive	competitive	ADJ
ajebi-5988	5	12	pressures	pressure	NOUN
ajebi-5988	5	13	.	.	PUNCT
ajebi-5988	6	1	it	it	PRON
ajebi-5988	6	2	further	far	ADV
ajebi-5988	6	3	explores	explore	VERB
ajebi-5988	6	4	the	the	DET
ajebi-5988	6	5	increasing	increase	VERB
ajebi-5988	6	6	use	use	NOUN
ajebi-5988	6	7	of	of	ADP
ajebi-5988	6	8	advanced	advanced	ADJ
ajebi-5988	6	9	technologies	technology	NOUN
ajebi-5988	6	10	specifically	specifically	ADV
ajebi-5988	6	11	artificial	artificial	ADJ
ajebi-5988	6	12	intelligence	intelligence	NOUN
ajebi-5988	6	13	,	,	PUNCT
ajebi-5988	6	14	blockchain	blockchain	NOUN
ajebi-5988	6	15	,	,	PUNCT
ajebi-5988	6	16	and	and	CCONJ
ajebi-5988	6	17	real	real	ADJ
ajebi-5988	6	18	-	-	PUNCT
ajebi-5988	6	19	time	time	NOUN
ajebi-5988	6	20	financial	financial	ADJ
ajebi-5988	6	21	analytics	analytic	NOUN
ajebi-5988	6	22	in	in	ADP
ajebi-5988	6	23	financial	financial	ADJ
ajebi-5988	6	24	decisionmaking	decisionmaking	NOUN
ajebi-5988	6	25	processes	process	NOUN
ajebi-5988	6	26	,	,	PUNCT
ajebi-5988	6	27	emphasizing	emphasize	VERB
ajebi-5988	6	28	how	how	SCONJ
ajebi-5988	6	29	they	they	PRON
ajebi-5988	6	30	help	help	VERB
ajebi-5988	6	31	to	to	PART
ajebi-5988	6	32	improve	improve	VERB
ajebi-5988	6	33	accuracy	accuracy	NOUN
ajebi-5988	6	34	,	,	PUNCT
ajebi-5988	6	35	operational	operational	ADJ
ajebi-5988	6	36	efficiency	efficiency	NOUN
ajebi-5988	6	37	,	,	PUNCT
ajebi-5988	6	38	and	and	CCONJ
ajebi-5988	6	39	strategic	strategic	ADJ
ajebi-5988	6	40	foresight	foresight	NOUN
ajebi-5988	6	41	.	.	PUNCT
ajebi-5988	7	1	keywords	keyword	VERB
ajebi-5988	7	2	digital	digital	ADJ
ajebi-5988	7	3	transformation	transformation	NOUN
ajebi-5988	7	4	,	,	PUNCT
ajebi-5988	7	5	financial	financial	ADJ
ajebi-5988	7	6	analytics	analytic	NOUN
ajebi-5988	7	7	,	,	PUNCT
ajebi-5988	7	8	financial	financial	ADJ
ajebi-5988	7	9	control	control	NOUN
ajebi-5988	7	10	systems	system	NOUN
ajebi-5988	7	11	,	,	PUNCT
ajebi-5988	7	12	performance	performance	NOUN
ajebi-5988	7	13	measurement	measurement	NOUN
ajebi-5988	7	14	,	,	PUNCT
ajebi-5988	7	15	risk	risk	NOUN
ajebi-5988	7	16	management	management	NOUN
ajebi-5988	7	17	,	,	PUNCT
ajebi-5988	7	18	technology	technology	NOUN
ajebi-5988	7	19	integration	integration	NOUN
ajebi-5988	7	20	1	1	NUM
ajebi-5988	7	21	department	department	NOUN
ajebi-5988	7	22	of	of	ADP
ajebi-5988	7	23	agribusiness	agribusiness	PROPN
ajebi-5988	7	24	management	management	NOUN
ajebi-5988	7	25	,	,	PUNCT
ajebi-5988	7	26	college	college	NOUN
ajebi-5988	7	27	of	of	ADP
ajebi-5988	7	28	agriculture	agriculture	PROPN
ajebi-5988	7	29	,	,	PUNCT
ajebi-5988	7	30	mindanao	mindanao	PROPN
ajebi-5988	7	31	state	state	PROPN
ajebi-5988	7	32	university	university	PROPN
ajebi-5988	7	33	main	main	ADJ
ajebi-5988	7	34	campus	campus	NOUN
ajebi-5988	7	35	,	,	PUNCT
ajebi-5988	7	36	marawi	marawi	PROPN
ajebi-5988	7	37	city	city	PROPN
ajebi-5988	7	38	,	,	PUNCT
ajebi-5988	7	39	philippines	philippine	NOUN
ajebi-5988	7	40	*	*	PUNCT
ajebi-5988	8	1	corresponding	correspond	VERB
ajebi-5988	8	2	author	author	NOUN
ajebi-5988	8	3	’s	’s	PART
ajebi-5988	8	4	e	e	NOUN
ajebi-5988	8	5	-	-	NOUN
ajebi-5988	8	6	mail	mail	NOUN
ajebi-5988	8	7	:	:	PUNCT
ajebi-5988	9	1	macaumbaowalidb@gmail.com	macaumbaowalidb@gmail.com	X
ajebi-5988	9	2	introduction	introduction	NOUN
ajebi-5988	9	3	financial	financial	ADJ
ajebi-5988	9	4	management	management	NOUN
ajebi-5988	9	5	practices	practice	NOUN
ajebi-5988	9	6	are	be	AUX
ajebi-5988	9	7	the	the	DET
ajebi-5988	9	8	foundation	foundation	NOUN
ajebi-5988	9	9	of	of	ADP
ajebi-5988	9	10	organizational	organizational	ADJ
ajebi-5988	9	11	success	success	NOUN
ajebi-5988	9	12	,	,	PUNCT
ajebi-5988	9	13	including	include	VERB
ajebi-5988	9	14	the	the	DET
ajebi-5988	9	15	strategic	strategic	ADJ
ajebi-5988	9	16	planning	planning	NOUN
ajebi-5988	9	17	,	,	PUNCT
ajebi-5988	9	18	organizing	organize	VERB
ajebi-5988	9	19	,	,	PUNCT
ajebi-5988	9	20	directing	directing	NOUN
ajebi-5988	9	21	,	,	PUNCT
ajebi-5988	9	22	and	and	CCONJ
ajebi-5988	9	23	controlling	controlling	NOUN
ajebi-5988	9	24	of	of	ADP
ajebi-5988	9	25	financial	financial	ADJ
ajebi-5988	9	26	activity	activity	NOUN
ajebi-5988	9	27	in	in	ADP
ajebi-5988	9	28	an	an	DET
ajebi-5988	9	29	organization	organization	NOUN
ajebi-5988	9	30	.	.	PUNCT
ajebi-5988	10	1	the	the	DET
ajebi-5988	10	2	importance	importance	NOUN
ajebi-5988	10	3	of	of	ADP
ajebi-5988	10	4	sound	sound	ADJ
ajebi-5988	10	5	financial	financial	ADJ
ajebi-5988	10	6	management	management	NOUN
ajebi-5988	10	7	has	have	AUX
ajebi-5988	10	8	increased	increase	VERB
ajebi-5988	10	9	in	in	ADP
ajebi-5988	10	10	the	the	DET
ajebi-5988	10	11	current	current	ADJ
ajebi-5988	10	12	volatile	volatile	ADJ
ajebi-5988	10	13	business	business	NOUN
ajebi-5988	10	14	environment	environment	NOUN
ajebi-5988	10	15	where	where	SCONJ
ajebi-5988	10	16	organizations	organization	NOUN
ajebi-5988	10	17	have	have	VERB
ajebi-5988	10	18	to	to	PART
ajebi-5988	10	19	navigate	navigate	VERB
ajebi-5988	10	20	historic	historic	ADJ
ajebi-5988	10	21	challenges	challenge	NOUN
ajebi-5988	10	22	such	such	ADJ
ajebi-5988	10	23	as	as	ADP
ajebi-5988	10	24	market	market	NOUN
ajebi-5988	10	25	turbulence	turbulence	NOUN
ajebi-5988	10	26	,	,	PUNCT
ajebi-5988	10	27	technological	technological	ADJ
ajebi-5988	10	28	disruption	disruption	NOUN
ajebi-5988	10	29	,	,	PUNCT
ajebi-5988	10	30	regulatory	regulatory	ADJ
ajebi-5988	10	31	complexity	complexity	NOUN
ajebi-5988	10	32	,	,	PUNCT
ajebi-5988	10	33	and	and	CCONJ
ajebi-5988	10	34	global	global	ADJ
ajebi-5988	10	35	economic	economic	ADJ
ajebi-5988	10	36	uncertainty	uncertainty	NOUN
ajebi-5988	10	37	.	.	PUNCT
ajebi-5988	11	1	according	accord	VERB
ajebi-5988	11	2	to	to	ADP
ajebi-5988	11	3	recent	recent	ADJ
ajebi-5988	11	4	studies	study	NOUN
ajebi-5988	11	5	,	,	PUNCT
ajebi-5988	11	6	companies	company	NOUN
ajebi-5988	11	7	that	that	PRON
ajebi-5988	11	8	use	use	VERB
ajebi-5988	11	9	good	good	ADJ
ajebi-5988	11	10	financial	financial	ADJ
ajebi-5988	11	11	management	management	NOUN
ajebi-5988	11	12	techniques	technique	NOUN
ajebi-5988	11	13	are	be	AUX
ajebi-5988	11	14	19	19	NUM
ajebi-5988	11	15	%	%	NOUN
ajebi-5988	11	16	more	more	ADV
ajebi-5988	11	17	profitable	profitable	ADJ
ajebi-5988	11	18	and	and	CCONJ
ajebi-5988	11	19	have	have	VERB
ajebi-5988	11	20	a	a	DET
ajebi-5988	11	21	higher	high	ADJ
ajebi-5988	11	22	return	return	NOUN
ajebi-5988	11	23	on	on	ADP
ajebi-5988	11	24	assets	asset	NOUN
ajebi-5988	11	25	than	than	ADP
ajebi-5988	11	26	those	those	PRON
ajebi-5988	11	27	that	that	PRON
ajebi-5988	11	28	use	use	VERB
ajebi-5988	11	29	traditional	traditional	ADJ
ajebi-5988	11	30	techniques	technique	NOUN
ajebi-5988	11	31	(	(	PUNCT
ajebi-5988	11	32	brigham	brigham	PROPN
ajebi-5988	11	33	&	&	CCONJ
ajebi-5988	11	34	houston	houston	PROPN
ajebi-5988	11	35	,	,	PUNCT
ajebi-5988	11	36	2021	2021	NUM
ajebi-5988	11	37	)	)	PUNCT
ajebi-5988	11	38	.	.	PUNCT
ajebi-5988	12	1	beyond	beyond	ADP
ajebi-5988	12	2	compliance	compliance	NOUN
ajebi-5988	12	3	and	and	CCONJ
ajebi-5988	12	4	control	control	NOUN
ajebi-5988	12	5	,	,	PUNCT
ajebi-5988	12	6	financial	financial	ADJ
ajebi-5988	12	7	management	management	NOUN
ajebi-5988	12	8	plays	play	VERB
ajebi-5988	12	9	a	a	DET
ajebi-5988	12	10	crucial	crucial	ADJ
ajebi-5988	12	11	role	role	NOUN
ajebi-5988	12	12	as	as	ADP
ajebi-5988	12	13	a	a	DET
ajebi-5988	12	14	strategic	strategic	ADJ
ajebi-5988	12	15	lever	lever	NOUN
ajebi-5988	12	16	for	for	ADP
ajebi-5988	12	17	long	long	ADJ
ajebi-5988	12	18	-	-	PUNCT
ajebi-5988	12	19	term	term	NOUN
ajebi-5988	12	20	organizational	organizational	ADJ
ajebi-5988	12	21	sustainability	sustainability	NOUN
ajebi-5988	12	22	and	and	CCONJ
ajebi-5988	12	23	a	a	DET
ajebi-5988	12	24	sustainable	sustainable	ADJ
ajebi-5988	12	25	competitive	competitive	ADJ
ajebi-5988	12	26	edge	edge	NOUN
ajebi-5988	12	27	.	.	PUNCT
ajebi-5988	13	1	the	the	DET
ajebi-5988	13	2	rationale	rationale	NOUN
ajebi-5988	13	3	to	to	PART
ajebi-5988	13	4	undertake	undertake	VERB
ajebi-5988	13	5	this	this	DET
ajebi-5988	13	6	literature	literature	NOUN
ajebi-5988	13	7	review	review	NOUN
ajebi-5988	13	8	is	be	AUX
ajebi-5988	13	9	built	build	VERB
ajebi-5988	13	10	on	on	ADP
ajebi-5988	13	11	the	the	DET
ajebi-5988	13	12	fast	fast	ADJ
ajebi-5988	13	13	pace	pace	NOUN
ajebi-5988	13	14	of	of	ADP
ajebi-5988	13	15	changing	change	VERB
ajebi-5988	13	16	financial	financial	ADJ
ajebi-5988	13	17	management	management	NOUN
ajebi-5988	13	18	practices	practice	NOUN
ajebi-5988	13	19	and	and	CCONJ
ajebi-5988	13	20	the	the	DET
ajebi-5988	13	21	absence	absence	NOUN
ajebi-5988	13	22	of	of	ADP
ajebi-5988	13	23	a	a	DET
ajebi-5988	13	24	thorough	thorough	ADJ
ajebi-5988	13	25	synthesis	synthesis	NOUN
ajebi-5988	13	26	in	in	ADP
ajebi-5988	13	27	terms	term	NOUN
ajebi-5988	13	28	of	of	ADP
ajebi-5988	13	29	their	their	PRON
ajebi-5988	13	30	implications	implication	NOUN
ajebi-5988	13	31	for	for	ADP
ajebi-5988	13	32	the	the	DET
ajebi-5988	13	33	organization	organization	NOUN
ajebi-5988	13	34	.	.	PUNCT
ajebi-5988	14	1	empirical	empirical	ADJ
ajebi-5988	14	2	data	datum	NOUN
ajebi-5988	14	3	indicate	indicate	VERB
ajebi-5988	14	4	that	that	SCONJ
ajebi-5988	14	5	87	87	NUM
ajebi-5988	14	6	%	%	NOUN
ajebi-5988	14	7	of	of	ADP
ajebi-5988	14	8	fortune	fortune	NOUN
ajebi-5988	14	9	500	500	NUM
ajebi-5988	14	10	firms	firm	NOUN
ajebi-5988	14	11	have	have	AUX
ajebi-5988	14	12	experienced	experience	VERB
ajebi-5988	14	13	extensive	extensive	ADJ
ajebi-5988	14	14	financial	financial	ADJ
ajebi-5988	14	15	management	management	NOUN
ajebi-5988	14	16	changes	change	NOUN
ajebi-5988	14	17	over	over	ADP
ajebi-5988	14	18	the	the	DET
ajebi-5988	14	19	last	last	ADJ
ajebi-5988	14	20	five	five	NUM
ajebi-5988	14	21	years	year	NOUN
ajebi-5988	14	22	,	,	PUNCT
ajebi-5988	14	23	yet	yet	CCONJ
ajebi-5988	14	24	scholarly	scholarly	ADJ
ajebi-5988	14	25	literature	literature	NOUN
ajebi-5988	14	26	is	be	AUX
ajebi-5988	14	27	scattered	scatter	VERB
ajebi-5988	14	28	across	across	ADP
ajebi-5988	14	29	a	a	DET
ajebi-5988	14	30	range	range	NOUN
ajebi-5988	14	31	of	of	ADP
ajebi-5988	14	32	disciplines	discipline	NOUN
ajebi-5988	14	33	and	and	CCONJ
ajebi-5988	14	34	methods	method	NOUN
ajebi-5988	14	35	(	(	PUNCT
ajebi-5988	14	36	mckinsey	mckinsey	PROPN
ajebi-5988	14	37	global	global	PROPN
ajebi-5988	14	38	institute	institute	PROPN
ajebi-5988	14	39	,	,	PUNCT
ajebi-5988	14	40	2023	2023	NUM
ajebi-5988	14	41	)	)	PUNCT
ajebi-5988	14	42	.	.	PUNCT
ajebi-5988	15	1	in	in	ADP
ajebi-5988	15	2	addition	addition	NOUN
ajebi-5988	15	3	,	,	PUNCT
ajebi-5988	15	4	the	the	DET
ajebi-5988	15	5	covid-19	covid-19	PROPN
ajebi-5988	15	6	pandemic	pandemic	NOUN
ajebi-5988	15	7	has	have	AUX
ajebi-5988	15	8	hastened	hasten	VERB
ajebi-5988	15	9	digitalization	digitalization	NOUN
ajebi-5988	15	10	efforts	effort	NOUN
ajebi-5988	15	11	with	with	ADP
ajebi-5988	15	12	74	74	NUM
ajebi-5988	15	13	%	%	NOUN
ajebi-5988	15	14	of	of	ADP
ajebi-5988	15	15	cfos	cfos	PROPN
ajebi-5988	15	16	having	having	AUX
ajebi-5988	15	17	reported	report	VERB
ajebi-5988	15	18	fundamental	fundamental	ADJ
ajebi-5988	15	19	transformations	transformation	NOUN
ajebi-5988	15	20	in	in	ADP
ajebi-5988	15	21	financial	financial	ADJ
ajebi-5988	15	22	management	management	NOUN
ajebi-5988	15	23	systems	system	NOUN
ajebi-5988	15	24	(	(	PUNCT
ajebi-5988	15	25	deloitte	deloitte	PROPN
ajebi-5988	15	26	cfo	cfo	PROPN
ajebi-5988	15	27	survey	survey	NOUN
ajebi-5988	15	28	,	,	PUNCT
ajebi-5988	15	29	2022	2022	NUM
ajebi-5988	15	30	)	)	PUNCT
ajebi-5988	15	31	.	.	PUNCT
ajebi-5988	16	1	this	this	DET
ajebi-5988	16	2	level	level	NOUN
ajebi-5988	16	3	of	of	ADP
ajebi-5988	16	4	unprecedented	unprecedented	ADJ
ajebi-5988	16	5	change	change	NOUN
ajebi-5988	16	6	requires	require	VERB
ajebi-5988	16	7	rigorous	rigorous	ADJ
ajebi-5988	16	8	scrutiny	scrutiny	NOUN
ajebi-5988	16	9	of	of	ADP
ajebi-5988	16	10	existing	exist	VERB
ajebi-5988	16	11	practices	practice	NOUN
ajebi-5988	16	12	,	,	PUNCT
ajebi-5988	16	13	their	their	PRON
ajebi-5988	16	14	efficiency	efficiency	NOUN
ajebi-5988	16	15	,	,	PUNCT
ajebi-5988	16	16	and	and	CCONJ
ajebi-5988	16	17	their	their	PRON
ajebi-5988	16	18	consequences	consequence	NOUN
ajebi-5988	16	19	for	for	ADP
ajebi-5988	16	20	organizational	organizational	ADJ
ajebi-5988	16	21	performance	performance	NOUN
ajebi-5988	16	22	and	and	CCONJ
ajebi-5988	16	23	sustainability	sustainability	NOUN
ajebi-5988	16	24	.	.	PUNCT
ajebi-5988	17	1	strong	strong	ADJ
ajebi-5988	17	2	evidence	evidence	NOUN
ajebi-5988	17	3	from	from	ADP
ajebi-5988	17	4	a	a	DET
ajebi-5988	17	5	variety	variety	NOUN
ajebi-5988	17	6	of	of	ADP
ajebi-5988	17	7	industry	industry	NOUN
ajebi-5988	17	8	reports	report	NOUN
ajebi-5988	17	9	and	and	CCONJ
ajebi-5988	17	10	research	research	NOUN
ajebi-5988	17	11	studies	study	NOUN
ajebi-5988	17	12	shows	show	VERB
ajebi-5988	17	13	the	the	DET
ajebi-5988	17	14	imperative	imperative	NOUN
ajebi-5988	17	15	for	for	ADP
ajebi-5988	17	16	grasping	grasp	VERB
ajebi-5988	17	17	contemporary	contemporary	ADJ
ajebi-5988	17	18	financial	financial	ADJ
ajebi-5988	17	19	management	management	NOUN
ajebi-5988	17	20	practices	practice	NOUN
ajebi-5988	17	21	.	.	PUNCT
ajebi-5988	18	1	a	a	DET
ajebi-5988	18	2	pwc	pwc	NOUN
ajebi-5988	18	3	(	(	PUNCT
ajebi-5988	18	4	2023	2023	NUM
ajebi-5988	18	5	)	)	PUNCT
ajebi-5988	18	6	study	study	NOUN
ajebi-5988	18	7	shows	show	VERB
ajebi-5988	18	8	that	that	SCONJ
ajebi-5988	18	9	companies	company	NOUN
ajebi-5988	18	10	adopting	adopt	VERB
ajebi-5988	18	11	advanced	advanced	ADJ
ajebi-5988	18	12	financial	financial	ADJ
ajebi-5988	18	13	management	management	NOUN
ajebi-5988	18	14	systems	system	NOUN
ajebi-5988	18	15	make	make	VERB
ajebi-5988	18	16	45	45	NUM
ajebi-5988	18	17	%	%	NOUN
ajebi-5988	18	18	quicker	quick	ADJ
ajebi-5988	18	19	decision	decision	NOUN
ajebi-5988	18	20	-	-	PUNCT
ajebi-5988	18	21	making	making	NOUN
ajebi-5988	18	22	and	and	CCONJ
ajebi-5988	18	23	have	have	VERB
ajebi-5988	18	24	38	38	NUM
ajebi-5988	18	25	%	%	NOUN
ajebi-5988	18	26	better	well	ADJ
ajebi-5988	18	27	forecast	forecast	NOUN
ajebi-5988	18	28	accuracy	accuracy	NOUN
ajebi-5988	18	29	.	.	PUNCT
ajebi-5988	19	1	the	the	DET
ajebi-5988	19	2	world	world	PROPN
ajebi-5988	19	3	economic	economic	PROPN
ajebi-5988	19	4	forum	forum	PROPN
ajebi-5988	19	5	(	(	PUNCT
ajebi-5988	19	6	2022	2022	NUM
ajebi-5988	19	7	)	)	PUNCT
ajebi-5988	19	8	also	also	ADV
ajebi-5988	19	9	lists	list	VERB
ajebi-5988	19	10	financial	financial	ADJ
ajebi-5988	19	11	management	management	NOUN
ajebi-5988	19	12	innovation	innovation	NOUN
ajebi-5988	19	13	as	as	ADP
ajebi-5988	19	14	one	one	NUM
ajebi-5988	19	15	of	of	ADP
ajebi-5988	19	16	the	the	DET
ajebi-5988	19	17	top	top	ADJ
ajebi-5988	19	18	five	five	NUM
ajebi-5988	19	19	essential	essential	ADJ
ajebi-5988	19	20	capabilities	capability	NOUN
ajebi-5988	19	21	for	for	ADP
ajebi-5988	19	22	organizational	organizational	ADJ
ajebi-5988	19	23	resilience	resilience	NOUN
ajebi-5988	19	24	in	in	ADP
ajebi-5988	19	25	the	the	DET
ajebi-5988	19	26	digital	digital	ADJ
ajebi-5988	19	27	age	age	NOUN
ajebi-5988	19	28	.	.	PUNCT
ajebi-5988	20	1	yet	yet	ADV
ajebi-5988	20	2	,	,	PUNCT
ajebi-5988	20	3	current	current	ADJ
ajebi-5988	20	4	literature	literature	NOUN
ajebi-5988	20	5	tends	tend	VERB
ajebi-5988	20	6	to	to	PART
ajebi-5988	20	7	focus	focus	VERB
ajebi-5988	20	8	on	on	ADP
ajebi-5988	20	9	individualistic	individualistic	ADJ
ajebi-5988	20	10	areas	area	NOUN
ajebi-5988	20	11	of	of	ADP
ajebi-5988	20	12	financial	financial	ADJ
ajebi-5988	20	13	management	management	NOUN
ajebi-5988	20	14	without	without	ADP
ajebi-5988	20	15	offering	offer	VERB
ajebi-5988	20	16	a	a	DET
ajebi-5988	20	17	proper	proper	ADJ
ajebi-5988	20	18	picture	picture	NOUN
ajebi-5988	20	19	of	of	ADP
ajebi-5988	20	20	the	the	DET
ajebi-5988	20	21	interdependent	interdependent	ADJ
ajebi-5988	20	22	practices	practice	NOUN
ajebi-5988	20	23	and	and	CCONJ
ajebi-5988	20	24	their	their	PRON
ajebi-5988	20	25	aggregate	aggregate	ADJ
ajebi-5988	20	26	effect	effect	NOUN
ajebi-5988	20	27	on	on	ADP
ajebi-5988	20	28	organizational	organizational	ADJ
ajebi-5988	20	29	performance	performance	NOUN
ajebi-5988	20	30	.	.	PUNCT
ajebi-5988	21	1	this	this	DET
ajebi-5988	21	2	deficiency	deficiency	NOUN
ajebi-5988	21	3	in	in	ADP
ajebi-5988	21	4	integrated	integrated	ADJ
ajebi-5988	21	5	knowledge	knowledge	NOUN
ajebi-5988	21	6	poses	pose	VERB
ajebi-5988	21	7	risks	risk	NOUN
ajebi-5988	21	8	to	to	ADP
ajebi-5988	21	9	practitioners	practitioner	NOUN
ajebi-5988	21	10	and	and	CCONJ
ajebi-5988	21	11	constrains	constrain	VERB
ajebi-5988	21	12	theoretical	theoretical	ADJ
ajebi-5988	21	13	development	development	NOUN
ajebi-5988	21	14	within	within	ADP
ajebi-5988	21	15	the	the	DET
ajebi-5988	21	16	discipline	discipline	NOUN
ajebi-5988	21	17	.	.	PUNCT
ajebi-5988	22	1	the	the	DET
ajebi-5988	22	2	major	major	ADJ
ajebi-5988	22	3	goals	goal	NOUN
ajebi-5988	22	4	of	of	ADP
ajebi-5988	22	5	this	this	DET
ajebi-5988	22	6	literature	literature	NOUN
ajebi-5988	22	7	review	review	NOUN
ajebi-5988	22	8	are	be	AUX
ajebi-5988	22	9	multidimensional	multidimensional	ADJ
ajebi-5988	22	10	and	and	CCONJ
ajebi-5988	22	11	strategically	strategically	ADV
ajebi-5988	22	12	aimed	aim	VERB
ajebi-5988	22	13	at	at	ADP
ajebi-5988	22	14	filling	fill	VERB
ajebi-5988	22	15	existing	exist	VERB
ajebi-5988	22	16	gaps	gap	NOUN
ajebi-5988	22	17	in	in	ADP
ajebi-5988	22	18	knowledge	knowledge	NOUN
ajebi-5988	22	19	.	.	PUNCT
ajebi-5988	23	1	firstly	firstly	ADV
ajebi-5988	23	2	,	,	PUNCT
ajebi-5988	23	3	to	to	PART
ajebi-5988	23	4	systematically	systematically	ADV
ajebi-5988	23	5	investigate	investigate	VERB
ajebi-5988	23	6	the	the	DET
ajebi-5988	23	7	development	development	NOUN
ajebi-5988	23	8	from	from	ADP
ajebi-5988	23	9	the	the	DET
ajebi-5988	23	10	conventional	conventional	ADJ
ajebi-5988	23	11	to	to	ADP
ajebi-5988	23	12	the	the	DET
ajebi-5988	23	13	contemporary	contemporary	ADJ
ajebi-5988	23	14	financial	financial	ADJ
ajebi-5988	23	15	management	management	NOUN
ajebi-5988	23	16	strategies	strategy	NOUN
ajebi-5988	23	17	,	,	PUNCT
ajebi-5988	23	18	the	the	DET
ajebi-5988	23	19	core	core	NOUN
ajebi-5988	23	20	drivers	driver	NOUN
ajebi-5988	23	21	of	of	ADP
ajebi-5988	23	22	transformation	transformation	NOUN
ajebi-5988	23	23	,	,	PUNCT
ajebi-5988	23	24	and	and	CCONJ
ajebi-5988	23	25	determinants	determinant	NOUN
ajebi-5988	23	26	of	of	ADP
ajebi-5988	23	27	success	success	NOUN
ajebi-5988	23	28	.	.	PUNCT
ajebi-5988	24	1	secondly	secondly	ADV
ajebi-5988	24	2	,	,	PUNCT
ajebi-5988	24	3	to	to	PART
ajebi-5988	24	4	examine	examine	VERB
ajebi-5988	24	5	the	the	DET
ajebi-5988	24	6	effect	effect	NOUN
ajebi-5988	24	7	of	of	ADP
ajebi-5988	24	8	digital	digital	ADJ
ajebi-5988	24	9	transformation	transformation	NOUN
ajebi-5988	24	10	technologies	technology	NOUN
ajebi-5988	24	11	such	such	ADJ
ajebi-5988	24	12	as	as	ADP
ajebi-5988	24	13	artificial	artificial	ADJ
ajebi-5988	24	14	intelligence	intelligence	NOUN
ajebi-5988	24	15	,	,	PUNCT
ajebi-5988	24	16	block	block	NOUN
ajebi-5988	24	17	chain	chain	NOUN
ajebi-5988	24	18	,	,	PUNCT
ajebi-5988	24	19	and	and	CCONJ
ajebi-5988	24	20	cloud	cloud	NOUN
ajebi-5988	24	21	computing	computing	NOUN
ajebi-5988	24	22	on	on	ADP
ajebi-5988	24	23	financial	financial	ADJ
ajebi-5988	24	24	processes	process	NOUN
ajebi-5988	24	25	and	and	CCONJ
ajebi-5988	24	26	organizational	organizational	ADJ
ajebi-5988	24	27	capabilities	capability	NOUN
ajebi-5988	24	28	.	.	PUNCT
ajebi-5988	25	1	third	third	ADJ
ajebi-5988	25	2	,	,	PUNCT
ajebi-5988	25	3	to	to	PART
ajebi-5988	25	4	examine	examine	VERB
ajebi-5988	25	5	modern	modern	ADJ
ajebi-5988	25	6	risk	risk	NOUN
ajebi-5988	25	7	management	management	NOUN
ajebi-5988	25	8	models	model	NOUN
ajebi-5988	25	9	and	and	CCONJ
ajebi-5988	25	10	financial	financial	ADJ
ajebi-5988	25	11	governance	governance	NOUN
ajebi-5988	25	12	systems	system	NOUN
ajebi-5988	25	13	that	that	PRON
ajebi-5988	25	14	respond	respond	VERB
ajebi-5988	25	15	to	to	ADP
ajebi-5988	25	16	contemporary	contemporary	ADJ
ajebi-5988	25	17	business	business	NOUN
ajebi-5988	25	18	complexity	complexity	NOUN
ajebi-5988	25	19	.	.	PUNCT
ajebi-5988	26	1	fourth	fourth	ADJ
ajebi-5988	26	2	,	,	PUNCT
ajebi-5988	26	3	to	to	PART
ajebi-5988	26	4	assess	assess	VERB
ajebi-5988	26	5	sophisticated	sophisticated	ADJ
ajebi-5988	26	6	performance	performance	NOUN
ajebi-5988	26	7	measurement	measurement	NOUN
ajebi-5988	26	8	systems	system	NOUN
ajebi-5988	26	9	and	and	CCONJ
ajebi-5988	26	10	financial	financial	ADJ
ajebi-5988	26	11	analytics	analytic	NOUN
ajebi-5988	26	12	technologies	technology	NOUN
ajebi-5988	26	13	to	to	PART
ajebi-5988	26	14	facilitate	facilitate	VERB
ajebi-5988	26	15	evidence	evidence	NOUN
ajebi-5988	26	16	-	-	PUNCT
ajebi-5988	26	17	based	base	VERB
ajebi-5988	26	18	decision	decision	NOUN
ajebi-5988	26	19	-	-	PUNCT
ajebi-5988	26	20	making	making	NOUN
ajebi-5988	26	21	.	.	PUNCT
ajebi-5988	27	1	last	last	ADJ
ajebi-5988	27	2	,	,	PUNCT
ajebi-5988	27	3	to	to	PART
ajebi-5988	27	4	integrate	integrate	VERB
ajebi-5988	27	5	findings	finding	NOUN
ajebi-5988	27	6	and	and	CCONJ
ajebi-5988	27	7	determine	determine	VERB
ajebi-5988	27	8	key	key	ADJ
ajebi-5988	27	9	implications	implication	NOUN
ajebi-5988	27	10	for	for	ADP
ajebi-5988	27	11	organizational	organizational	ADJ
ajebi-5988	27	12	strategy	strategy	NOUN
ajebi-5988	27	13	,	,	PUNCT
ajebi-5988	27	14	operations	operation	NOUN
ajebi-5988	27	15	,	,	PUNCT
ajebi-5988	27	16	and	and	CCONJ
ajebi-5988	27	17	competitive	competitive	ADJ
ajebi-5988	27	18	positioning	positioning	NOUN
ajebi-5988	27	19	in	in	ADP
ajebi-5988	27	20	the	the	DET
ajebi-5988	27	21	digital	digital	ADJ
ajebi-5988	27	22	economy	economy	NOUN
ajebi-5988	27	23	.	.	PUNCT
ajebi-5988	28	1	the	the	DET
ajebi-5988	28	2	purview	purview	NOUN
ajebi-5988	28	3	of	of	ADP
ajebi-5988	28	4	this	this	DET
ajebi-5988	28	5	review	review	NOUN
ajebi-5988	28	6	includes	include	VERB
ajebi-5988	28	7	post-2020	post-2020	NOUN
ajebi-5988	28	8	peerreviewed	peerreviewe	VERB
ajebi-5988	28	9	scholarly	scholarly	ADJ
ajebi-5988	28	10	articles	article	NOUN
ajebi-5988	28	11	,	,	PUNCT
ajebi-5988	28	12	industry	industry	NOUN
ajebi-5988	28	13	reports	report	NOUN
ajebi-5988	28	14	,	,	PUNCT
ajebi-5988	28	15	and	and	CCONJ
ajebi-5988	28	16	case	case	NOUN
ajebi-5988	28	17	pa	pa	PROPN
ajebi-5988	28	18	ge	ge	PROPN
ajebi-5988	28	19	13	13	NUM
ajebi-5988	28	20	5	5	NUM
ajebi-5988	28	21	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-5988	28	22	am	am	NOUN
ajebi-5988	28	23	.	.	PUNCT
ajebi-5988	29	1	j.	j.	PROPN
ajebi-5988	29	2	econ	econ	PROPN
ajebi-5988	29	3	.	.	PUNCT
ajebi-5988	29	4	bus	bus	PROPN
ajebi-5988	29	5	.	.	PUNCT
ajebi-5988	30	1	innov	innov	PROPN
ajebi-5988	30	2	.	.	PUNCT
ajebi-5988	31	1	4(3	4(3	NUM
ajebi-5988	31	2	)	)	PUNCT
ajebi-5988	31	3	134	134	NUM
ajebi-5988	31	4	-	-	SYM
ajebi-5988	31	5	139	139	NUM
ajebi-5988	31	6	,	,	PUNCT
ajebi-5988	31	7	2025	2025	NUM
ajebi-5988	31	8	studies	study	NOUN
ajebi-5988	31	9	printed	print	VERB
ajebi-5988	31	10	between	between	ADP
ajebi-5988	31	11	2015	2015	NUM
ajebi-5988	31	12	and	and	CCONJ
ajebi-5988	31	13	2024	2024	NUM
ajebi-5988	31	14	,	,	PUNCT
ajebi-5988	31	15	focusing	focus	VERB
ajebi-5988	31	16	primarily	primarily	ADV
ajebi-5988	31	17	on	on	ADP
ajebi-5988	31	18	developments	development	NOUN
ajebi-5988	31	19	post-2020	post-2020	NOUN
ajebi-5988	31	20	that	that	PRON
ajebi-5988	31	21	demonstrate	demonstrate	VERB
ajebi-5988	31	22	pandemicinduced	pandemicinduce	VERB
ajebi-5988	31	23	changes	change	NOUN
ajebi-5988	31	24	.	.	PUNCT
ajebi-5988	32	1	the	the	DET
ajebi-5988	32	2	review	review	NOUN
ajebi-5988	32	3	is	be	AUX
ajebi-5988	32	4	taken	take	VERB
ajebi-5988	32	5	up	up	ADP
ajebi-5988	32	6	in	in	ADP
ajebi-5988	32	7	a	a	DET
ajebi-5988	32	8	systematic	systematic	ADJ
ajebi-5988	32	9	manner	manner	NOUN
ajebi-5988	32	10	,	,	PUNCT
ajebi-5988	32	11	examining	examine	VERB
ajebi-5988	32	12	empirical	empirical	ADJ
ajebi-5988	32	13	research	research	NOUN
ajebi-5988	32	14	,	,	PUNCT
ajebi-5988	32	15	theoretical	theoretical	ADJ
ajebi-5988	32	16	models	model	NOUN
ajebi-5988	32	17	,	,	PUNCT
ajebi-5988	32	18	and	and	CCONJ
ajebi-5988	32	19	real	real	ADJ
ajebi-5988	32	20	-	-	PUNCT
ajebi-5988	32	21	world	world	NOUN
ajebi-5988	32	22	implementation	implementation	NOUN
ajebi-5988	32	23	in	in	ADP
ajebi-5988	32	24	different	different	ADJ
ajebi-5988	32	25	sectors	sector	NOUN
ajebi-5988	32	26	such	such	ADJ
ajebi-5988	32	27	as	as	ADP
ajebi-5988	32	28	financial	financial	ADJ
ajebi-5988	32	29	services	service	NOUN
ajebi-5988	32	30	,	,	PUNCT
ajebi-5988	32	31	manufacturing	manufacturing	NOUN
ajebi-5988	32	32	,	,	PUNCT
ajebi-5988	32	33	healthcare	healthcare	PROPN
ajebi-5988	32	34	,	,	PUNCT
ajebi-5988	32	35	and	and	CCONJ
ajebi-5988	32	36	technology	technology	NOUN
ajebi-5988	32	37	.	.	PUNCT
ajebi-5988	33	1	this	this	DET
ajebi-5988	33	2	extensive	extensive	ADJ
ajebi-5988	33	3	purview	purview	NOUN
ajebi-5988	33	4	guarantees	guarantee	VERB
ajebi-5988	33	5	the	the	DET
ajebi-5988	33	6	representation	representation	NOUN
ajebi-5988	33	7	of	of	ADP
ajebi-5988	33	8	varied	varied	ADJ
ajebi-5988	33	9	organizational	organizational	ADJ
ajebi-5988	33	10	environments	environment	NOUN
ajebi-5988	33	11	while	while	SCONJ
ajebi-5988	33	12	ensuring	ensure	VERB
ajebi-5988	33	13	continued	continue	VERB
ajebi-5988	33	14	attention	attention	NOUN
ajebi-5988	33	15	to	to	ADP
ajebi-5988	33	16	generalizable	generalizable	ADJ
ajebi-5988	33	17	insights	insight	NOUN
ajebi-5988	33	18	and	and	CCONJ
ajebi-5988	33	19	best	good	ADJ
ajebi-5988	33	20	practices	practice	NOUN
ajebi-5988	33	21	.	.	PUNCT
ajebi-5988	34	1	the	the	DET
ajebi-5988	34	2	method	method	NOUN
ajebi-5988	34	3	of	of	ADP
ajebi-5988	34	4	methodology	methodology	NOUN
ajebi-5988	34	5	gives	give	VERB
ajebi-5988	34	6	high	high	ADJ
ajebi-5988	34	7	-	-	PUNCT
ajebi-5988	34	8	impact	impact	NOUN
ajebi-5988	34	9	journals	journal	NOUN
ajebi-5988	34	10	,	,	PUNCT
ajebi-5988	34	11	credible	credible	ADJ
ajebi-5988	34	12	industry	industry	NOUN
ajebi-5988	34	13	literature	literature	NOUN
ajebi-5988	34	14	,	,	PUNCT
ajebi-5988	34	15	and	and	CCONJ
ajebi-5988	34	16	authoritative	authoritative	ADJ
ajebi-5988	34	17	institutional	institutional	ADJ
ajebi-5988	34	18	reports	report	NOUN
ajebi-5988	34	19	top	top	VERB
ajebi-5988	34	20	priority	priority	NOUN
ajebi-5988	34	21	to	to	PART
ajebi-5988	34	22	guarantee	guarantee	VERB
ajebi-5988	34	23	reliability	reliability	NOUN
ajebi-5988	34	24	and	and	CCONJ
ajebi-5988	34	25	validity	validity	NOUN
ajebi-5988	34	26	of	of	ADP
ajebi-5988	34	27	synthesized	synthesize	VERB
ajebi-5988	34	28	evidence	evidence	NOUN
ajebi-5988	34	29	.	.	PUNCT
ajebi-5988	35	1	literature	literature	NOUN
ajebi-5988	35	2	review	review	VERB
ajebi-5988	35	3	traditional	traditional	ADJ
ajebi-5988	35	4	financial	financial	ADJ
ajebi-5988	35	5	management	management	NOUN
ajebi-5988	35	6	practices	practice	NOUN
ajebi-5988	35	7	traditional	traditional	ADJ
ajebi-5988	35	8	financial	financial	ADJ
ajebi-5988	35	9	management	management	NOUN
ajebi-5988	35	10	practices	practice	NOUN
ajebi-5988	35	11	have	have	AUX
ajebi-5988	35	12	historically	historically	ADV
ajebi-5988	35	13	centered	center	VERB
ajebi-5988	35	14	on	on	ADP
ajebi-5988	35	15	fundamental	fundamental	ADJ
ajebi-5988	35	16	principles	principle	NOUN
ajebi-5988	35	17	of	of	ADP
ajebi-5988	35	18	financial	financial	ADJ
ajebi-5988	35	19	planning	planning	NOUN
ajebi-5988	35	20	,	,	PUNCT
ajebi-5988	35	21	budgeting	budgeting	NOUN
ajebi-5988	35	22	,	,	PUNCT
ajebi-5988	35	23	and	and	CCONJ
ajebi-5988	35	24	control	control	NOUN
ajebi-5988	35	25	.	.	PUNCT
ajebi-5988	36	1	damodaran	damodaran	VERB
ajebi-5988	36	2	(	(	PUNCT
ajebi-5988	36	3	2020	2020	NUM
ajebi-5988	36	4	)	)	PUNCT
ajebi-5988	36	5	emphasizes	emphasize	VERB
ajebi-5988	36	6	that	that	SCONJ
ajebi-5988	36	7	classical	classical	ADJ
ajebi-5988	36	8	approaches	approach	NOUN
ajebi-5988	36	9	to	to	ADP
ajebi-5988	36	10	financial	financial	ADJ
ajebi-5988	36	11	management	management	NOUN
ajebi-5988	36	12	were	be	AUX
ajebi-5988	36	13	primarily	primarily	ADV
ajebi-5988	36	14	focused	focus	VERB
ajebi-5988	36	15	on	on	ADP
ajebi-5988	36	16	maintaining	maintain	VERB
ajebi-5988	36	17	liquidity	liquidity	NOUN
ajebi-5988	36	18	,	,	PUNCT
ajebi-5988	36	19	ensuring	ensure	VERB
ajebi-5988	36	20	profitability	profitability	NOUN
ajebi-5988	36	21	,	,	PUNCT
ajebi-5988	36	22	and	and	CCONJ
ajebi-5988	36	23	maximizing	maximize	VERB
ajebi-5988	36	24	shareholder	shareholder	NOUN
ajebi-5988	36	25	value	value	NOUN
ajebi-5988	36	26	through	through	ADP
ajebi-5988	36	27	conventional	conventional	ADJ
ajebi-5988	36	28	metrics	metric	NOUN
ajebi-5988	36	29	such	such	ADJ
ajebi-5988	36	30	as	as	ADP
ajebi-5988	36	31	return	return	NOUN
ajebi-5988	36	32	on	on	ADP
ajebi-5988	36	33	investment	investment	NOUN
ajebi-5988	36	34	(	(	PUNCT
ajebi-5988	36	35	roi	roi	NOUN
ajebi-5988	36	36	)	)	PUNCT
ajebi-5988	36	37	and	and	CCONJ
ajebi-5988	36	38	earnings	earning	NOUN
ajebi-5988	36	39	per	per	ADP
ajebi-5988	36	40	share	share	NOUN
ajebi-5988	36	41	(	(	PUNCT
ajebi-5988	36	42	eps	eps	PROPN
ajebi-5988	36	43	)	)	PUNCT
ajebi-5988	36	44	.	.	PUNCT
ajebi-5988	37	1	the	the	DET
ajebi-5988	37	2	traditional	traditional	ADJ
ajebi-5988	37	3	budgeting	budgeting	NOUN
ajebi-5988	37	4	process	process	NOUN
ajebi-5988	37	5	,	,	PUNCT
ajebi-5988	37	6	as	as	SCONJ
ajebi-5988	37	7	described	describe	VERB
ajebi-5988	37	8	by	by	ADP
ajebi-5988	37	9	horngren	horngren	PROPN
ajebi-5988	37	10	et	et	PROPN
ajebi-5988	37	11	al	al	PROPN
ajebi-5988	37	12	.	.	PROPN
ajebi-5988	37	13	(	(	PUNCT
ajebi-5988	37	14	2021	2021	NUM
ajebi-5988	37	15	)	)	PUNCT
ajebi-5988	37	16	,	,	PUNCT
ajebi-5988	37	17	typically	typically	ADV
ajebi-5988	37	18	involved	involve	VERB
ajebi-5988	37	19	annual	annual	ADJ
ajebi-5988	37	20	budget	budget	NOUN
ajebi-5988	37	21	cycles	cycle	NOUN
ajebi-5988	37	22	with	with	ADP
ajebi-5988	37	23	fixed	fix	VERB
ajebi-5988	37	24	allocations	allocation	NOUN
ajebi-5988	37	25	and	and	CCONJ
ajebi-5988	37	26	limited	limited	ADJ
ajebi-5988	37	27	flexibility	flexibility	NOUN
ajebi-5988	37	28	for	for	ADP
ajebi-5988	37	29	mid	mid	ADJ
ajebi-5988	37	30	-	-	ADJ
ajebi-5988	37	31	term	term	NOUN
ajebi-5988	37	32	adjustments	adjustment	NOUN
ajebi-5988	37	33	.	.	PUNCT
ajebi-5988	38	1	this	this	DET
ajebi-5988	38	2	approach	approach	NOUN
ajebi-5988	38	3	,	,	PUNCT
ajebi-5988	38	4	while	while	SCONJ
ajebi-5988	38	5	providing	provide	VERB
ajebi-5988	38	6	structure	structure	NOUN
ajebi-5988	38	7	and	and	CCONJ
ajebi-5988	38	8	control	control	NOUN
ajebi-5988	38	9	,	,	PUNCT
ajebi-5988	38	10	often	often	ADV
ajebi-5988	38	11	resulted	result	VERB
ajebi-5988	38	12	in	in	ADP
ajebi-5988	38	13	organizational	organizational	ADJ
ajebi-5988	38	14	rigidity	rigidity	NOUN
ajebi-5988	38	15	and	and	CCONJ
ajebi-5988	38	16	inability	inability	NOUN
ajebi-5988	38	17	to	to	PART
ajebi-5988	38	18	respond	respond	VERB
ajebi-5988	38	19	quickly	quickly	ADV
ajebi-5988	38	20	to	to	ADP
ajebi-5988	38	21	market	market	NOUN
ajebi-5988	38	22	changes	change	NOUN
ajebi-5988	38	23	.	.	PUNCT
ajebi-5988	39	1	studies	study	NOUN
ajebi-5988	39	2	by	by	ADP
ajebi-5988	39	3	jensen	jensen	PROPN
ajebi-5988	39	4	and	and	CCONJ
ajebi-5988	39	5	meckling	meckle	VERB
ajebi-5988	39	6	(	(	PUNCT
ajebi-5988	39	7	2019	2019	NUM
ajebi-5988	39	8	)	)	PUNCT
ajebi-5988	39	9	demonstrate	demonstrate	VERB
ajebi-5988	39	10	that	that	SCONJ
ajebi-5988	39	11	organizations	organization	NOUN
ajebi-5988	39	12	relying	rely	VERB
ajebi-5988	39	13	solely	solely	ADV
ajebi-5988	39	14	on	on	ADP
ajebi-5988	39	15	traditional	traditional	ADJ
ajebi-5988	39	16	budgeting	budget	VERB
ajebi-5988	39	17	methods	method	NOUN
ajebi-5988	39	18	experienced	experience	VERB
ajebi-5988	39	19	lower	low	ADJ
ajebi-5988	39	20	adaptability	adaptability	NOUN
ajebi-5988	39	21	scores	score	NOUN
ajebi-5988	39	22	and	and	CCONJ
ajebi-5988	39	23	reduced	reduce	VERB
ajebi-5988	39	24	competitive	competitive	ADJ
ajebi-5988	39	25	advantage	advantage	NOUN
ajebi-5988	39	26	in	in	ADP
ajebi-5988	39	27	volatile	volatile	ADJ
ajebi-5988	39	28	markets	market	NOUN
ajebi-5988	39	29	.	.	PUNCT
ajebi-5988	40	1	traditional	traditional	ADJ
ajebi-5988	40	2	capital	capital	NOUN
ajebi-5988	40	3	budgeting	budgeting	NOUN
ajebi-5988	40	4	techniques	technique	NOUN
ajebi-5988	40	5	,	,	PUNCT
ajebi-5988	40	6	including	include	VERB
ajebi-5988	40	7	net	net	ADJ
ajebi-5988	40	8	present	present	ADJ
ajebi-5988	40	9	value	value	NOUN
ajebi-5988	40	10	(	(	PUNCT
ajebi-5988	40	11	npv	npv	NOUN
ajebi-5988	40	12	)	)	PUNCT
ajebi-5988	40	13	,	,	PUNCT
ajebi-5988	40	14	internal	internal	ADJ
ajebi-5988	40	15	rate	rate	NOUN
ajebi-5988	40	16	of	of	ADP
ajebi-5988	40	17	return	return	NOUN
ajebi-5988	40	18	(	(	PUNCT
ajebi-5988	40	19	irr	irr	PROPN
ajebi-5988	40	20	)	)	PUNCT
ajebi-5988	40	21	,	,	PUNCT
ajebi-5988	40	22	and	and	CCONJ
ajebi-5988	40	23	payback	payback	NOUN
ajebi-5988	40	24	period	period	NOUN
ajebi-5988	40	25	analysis	analysis	NOUN
ajebi-5988	40	26	,	,	PUNCT
ajebi-5988	40	27	remain	remain	VERB
ajebi-5988	40	28	fundamental	fundamental	ADJ
ajebi-5988	40	29	to	to	ADP
ajebi-5988	40	30	investment	investment	NOUN
ajebi-5988	40	31	decision	decision	NOUN
ajebi-5988	40	32	-	-	PUNCT
ajebi-5988	40	33	making	making	NOUN
ajebi-5988	40	34	.	.	PUNCT
ajebi-5988	41	1	however	however	ADV
ajebi-5988	41	2	,	,	PUNCT
ajebi-5988	41	3	research	research	NOUN
ajebi-5988	41	4	by	by	ADP
ajebi-5988	41	5	brealey	brealey	PROPN
ajebi-5988	41	6	et	et	PROPN
ajebi-5988	41	7	al	al	PROPN
ajebi-5988	41	8	.	.	PROPN
ajebi-5988	42	1	(	(	PUNCT
ajebi-5988	42	2	2020	2020	NUM
ajebi-5988	42	3	)	)	PUNCT
ajebi-5988	42	4	suggests	suggest	VERB
ajebi-5988	42	5	that	that	SCONJ
ajebi-5988	42	6	these	these	DET
ajebi-5988	42	7	methods	method	NOUN
ajebi-5988	42	8	,	,	PUNCT
ajebi-5988	42	9	when	when	SCONJ
ajebi-5988	42	10	used	use	VERB
ajebi-5988	42	11	in	in	ADP
ajebi-5988	42	12	isolation	isolation	NOUN
ajebi-5988	42	13	,	,	PUNCT
ajebi-5988	42	14	may	may	AUX
ajebi-5988	42	15	not	not	PART
ajebi-5988	42	16	adequately	adequately	ADV
ajebi-5988	42	17	capture	capture	VERB
ajebi-5988	42	18	the	the	DET
ajebi-5988	42	19	complexity	complexity	NOUN
ajebi-5988	42	20	of	of	ADP
ajebi-5988	42	21	modern	modern	ADJ
ajebi-5988	42	22	investment	investment	NOUN
ajebi-5988	42	23	scenarios	scenario	NOUN
ajebi-5988	42	24	,	,	PUNCT
ajebi-5988	42	25	particularly	particularly	ADV
ajebi-5988	42	26	those	those	PRON
ajebi-5988	42	27	involving	involve	VERB
ajebi-5988	42	28	technological	technological	ADJ
ajebi-5988	42	29	innovation	innovation	NOUN
ajebi-5988	42	30	and	and	CCONJ
ajebi-5988	42	31	strategic	strategic	ADJ
ajebi-5988	42	32	flexibility	flexibility	NOUN
ajebi-5988	42	33	.	.	PUNCT
ajebi-5988	43	1	a	a	DET
ajebi-5988	43	2	careful	careful	ADJ
ajebi-5988	43	3	analysis	analysis	NOUN
ajebi-5988	43	4	of	of	ADP
ajebi-5988	43	5	conventional	conventional	ADJ
ajebi-5988	43	6	financial	financial	ADJ
ajebi-5988	43	7	management	management	NOUN
ajebi-5988	43	8	practice	practice	NOUN
ajebi-5988	43	9	identifies	identify	VERB
ajebi-5988	43	10	a	a	DET
ajebi-5988	43	11	lingering	linger	VERB
ajebi-5988	43	12	conflict	conflict	NOUN
ajebi-5988	43	13	between	between	ADP
ajebi-5988	43	14	the	the	DET
ajebi-5988	43	15	consistency	consistency	NOUN
ajebi-5988	43	16	that	that	SCONJ
ajebi-5988	43	17	they	they	PRON
ajebi-5988	43	18	offer	offer	VERB
ajebi-5988	43	19	and	and	CCONJ
ajebi-5988	43	20	the	the	DET
ajebi-5988	43	21	adaptability	adaptability	NOUN
ajebi-5988	43	22	required	require	VERB
ajebi-5988	43	23	of	of	ADP
ajebi-5988	43	24	contemporary	contemporary	ADJ
ajebi-5988	43	25	markets	market	NOUN
ajebi-5988	43	26	.	.	PUNCT
ajebi-5988	44	1	damodaran	damodaran	VERB
ajebi-5988	44	2	’s	’s	PART
ajebi-5988	44	3	(	(	PUNCT
ajebi-5988	44	4	2020	2020	NUM
ajebi-5988	44	5	)	)	PUNCT
ajebi-5988	44	6	focus	focus	NOUN
ajebi-5988	44	7	on	on	ADP
ajebi-5988	44	8	liquidity	liquidity	NOUN
ajebi-5988	44	9	,	,	PUNCT
ajebi-5988	44	10	profitability	profitability	NOUN
ajebi-5988	44	11	,	,	PUNCT
ajebi-5988	44	12	and	and	CCONJ
ajebi-5988	44	13	shareholder	shareholder	NOUN
ajebi-5988	44	14	value	value	NOUN
ajebi-5988	44	15	highlights	highlight	VERB
ajebi-5988	44	16	the	the	DET
ajebi-5988	44	17	ongoing	ongoing	ADJ
ajebi-5988	44	18	relevance	relevance	NOUN
ajebi-5988	44	19	of	of	ADP
ajebi-5988	44	20	underlying	underlie	VERB
ajebi-5988	44	21	financial	financial	ADJ
ajebi-5988	44	22	discipline	discipline	NOUN
ajebi-5988	44	23	,	,	PUNCT
ajebi-5988	44	24	but	but	CCONJ
ajebi-5988	44	25	horngren	horngren	PROPN
ajebi-5988	44	26	et	et	PROPN
ajebi-5988	44	27	al	al	PROPN
ajebi-5988	44	28	.	.	PROPN
ajebi-5988	45	1	(	(	PUNCT
ajebi-5988	45	2	2021	2021	NUM
ajebi-5988	45	3	)	)	PUNCT
ajebi-5988	45	4	illustrate	illustrate	VERB
ajebi-5988	45	5	how	how	SCONJ
ajebi-5988	45	6	fixed	fix	VERB
ajebi-5988	45	7	budgets	budget	NOUN
ajebi-5988	45	8	on	on	ADP
ajebi-5988	45	9	an	an	DET
ajebi-5988	45	10	annual	annual	ADJ
ajebi-5988	45	11	basis	basis	NOUN
ajebi-5988	45	12	,	,	PUNCT
ajebi-5988	45	13	while	while	SCONJ
ajebi-5988	45	14	efficient	efficient	ADJ
ajebi-5988	45	15	for	for	ADP
ajebi-5988	45	16	planning	planning	NOUN
ajebi-5988	45	17	and	and	CCONJ
ajebi-5988	45	18	control	control	NOUN
ajebi-5988	45	19	,	,	PUNCT
ajebi-5988	45	20	tend	tend	VERB
ajebi-5988	45	21	to	to	PART
ajebi-5988	45	22	induce	induce	VERB
ajebi-5988	45	23	stiffness	stiffness	NOUN
ajebi-5988	45	24	and	and	CCONJ
ajebi-5988	45	25	constrain	constrain	VERB
ajebi-5988	45	26	responsiveness	responsiveness	NOUN
ajebi-5988	45	27	to	to	ADP
ajebi-5988	45	28	new	new	ADJ
ajebi-5988	45	29	circumstances	circumstance	NOUN
ajebi-5988	45	30	.	.	PUNCT
ajebi-5988	46	1	evidence	evidence	NOUN
ajebi-5988	46	2	from	from	ADP
ajebi-5988	46	3	jensen	jensen	PROPN
ajebi-5988	46	4	and	and	CCONJ
ajebi-5988	46	5	meckling	meckle	VERB
ajebi-5988	46	6	(	(	PUNCT
ajebi-5988	46	7	2019	2019	NUM
ajebi-5988	46	8	)	)	PUNCT
ajebi-5988	46	9	of	of	ADP
ajebi-5988	46	10	reduced	reduce	VERB
ajebi-5988	46	11	adaptability	adaptability	NOUN
ajebi-5988	46	12	and	and	CCONJ
ajebi-5988	46	13	competitiveness	competitiveness	NOUN
ajebi-5988	46	14	in	in	ADP
ajebi-5988	46	15	companies	company	NOUN
ajebi-5988	46	16	using	use	VERB
ajebi-5988	46	17	only	only	ADV
ajebi-5988	46	18	such	such	ADJ
ajebi-5988	46	19	budgeting	budget	VERB
ajebi-5988	46	20	techniques	technique	NOUN
ajebi-5988	46	21	supports	support	VERB
ajebi-5988	46	22	the	the	DET
ajebi-5988	46	23	possibility	possibility	NOUN
ajebi-5988	46	24	of	of	ADP
ajebi-5988	46	25	being	be	AUX
ajebi-5988	46	26	overdependent	overdependent	ADJ
ajebi-5988	46	27	on	on	ADP
ajebi-5988	46	28	static	static	ADJ
ajebi-5988	46	29	models	model	NOUN
ajebi-5988	46	30	.	.	PUNCT
ajebi-5988	47	1	similarly	similarly	ADV
ajebi-5988	47	2	,	,	PUNCT
ajebi-5988	47	3	though	though	SCONJ
ajebi-5988	47	4	capital	capital	NOUN
ajebi-5988	47	5	budgeting	budgeting	NOUN
ajebi-5988	47	6	tools	tool	NOUN
ajebi-5988	47	7	like	like	ADP
ajebi-5988	47	8	npv	npv	NOUN
ajebi-5988	47	9	,	,	PUNCT
ajebi-5988	47	10	irr	irr	NOUN
ajebi-5988	47	11	,	,	PUNCT
ajebi-5988	47	12	and	and	CCONJ
ajebi-5988	47	13	payback	payback	NOUN
ajebi-5988	47	14	are	be	AUX
ajebi-5988	47	15	still	still	ADV
ajebi-5988	47	16	imperative	imperative	ADJ
ajebi-5988	47	17	for	for	ADP
ajebi-5988	47	18	investment	investment	NOUN
ajebi-5988	47	19	analysis	analysis	NOUN
ajebi-5988	47	20	,	,	PUNCT
ajebi-5988	47	21	brealey	brealey	PROPN
ajebi-5988	47	22	et	et	PROPN
ajebi-5988	47	23	al	al	PROPN
ajebi-5988	47	24	.	.	PROPN
ajebi-5988	48	1	(	(	PUNCT
ajebi-5988	48	2	2020	2020	NUM
ajebi-5988	48	3	)	)	PUNCT
ajebi-5988	48	4	note	note	NOUN
ajebi-5988	48	5	that	that	SCONJ
ajebi-5988	48	6	applying	apply	VERB
ajebi-5988	48	7	these	these	DET
ajebi-5988	48	8	tools	tool	NOUN
ajebi-5988	48	9	alone	alone	ADV
ajebi-5988	48	10	does	do	AUX
ajebi-5988	48	11	not	not	PART
ajebi-5988	48	12	capture	capture	VERB
ajebi-5988	48	13	the	the	DET
ajebi-5988	48	14	strategic	strategic	ADJ
ajebi-5988	48	15	risk	risk	NOUN
ajebi-5988	48	16	and	and	CCONJ
ajebi-5988	48	17	technological	technological	ADJ
ajebi-5988	48	18	uncertainty	uncertainty	NOUN
ajebi-5988	48	19	of	of	ADP
ajebi-5988	48	20	investments	investment	NOUN
ajebi-5988	48	21	today	today	NOUN
ajebi-5988	48	22	.	.	PUNCT
ajebi-5988	49	1	together	together	ADV
ajebi-5988	49	2	,	,	PUNCT
ajebi-5988	49	3	the	the	DET
ajebi-5988	49	4	literature	literature	NOUN
ajebi-5988	49	5	implies	imply	VERB
ajebi-5988	49	6	that	that	SCONJ
ajebi-5988	49	7	the	the	DET
ajebi-5988	49	8	worth	worth	NOUN
ajebi-5988	49	9	of	of	ADP
ajebi-5988	49	10	traditional	traditional	ADJ
ajebi-5988	49	11	practices	practice	NOUN
ajebi-5988	49	12	is	be	AUX
ajebi-5988	49	13	less	less	ADJ
ajebi-5988	49	14	in	in	ADP
ajebi-5988	49	15	their	their	PRON
ajebi-5988	49	16	unrestrained	unrestrained	ADJ
ajebi-5988	49	17	deployment	deployment	NOUN
ajebi-5988	49	18	than	than	SCONJ
ajebi-5988	49	19	it	it	PRON
ajebi-5988	49	20	is	be	AUX
ajebi-5988	49	21	in	in	ADP
ajebi-5988	49	22	their	their	PRON
ajebi-5988	49	23	role	role	NOUN
ajebi-5988	49	24	as	as	ADP
ajebi-5988	49	25	a	a	DET
ajebi-5988	49	26	disciplined	disciplined	ADJ
ajebi-5988	49	27	foundation	foundation	NOUN
ajebi-5988	49	28	upon	upon	SCONJ
ajebi-5988	49	29	which	which	PRON
ajebi-5988	49	30	more	more	ADV
ajebi-5988	49	31	adaptive	adaptive	ADJ
ajebi-5988	49	32	,	,	PUNCT
ajebi-5988	49	33	forward	forward	ADV
ajebi-5988	49	34	-	-	PUNCT
ajebi-5988	49	35	looking	look	VERB
ajebi-5988	49	36	strategies	strategy	NOUN
ajebi-5988	49	37	can	can	AUX
ajebi-5988	49	38	be	be	AUX
ajebi-5988	49	39	built	build	VERB
ajebi-5988	49	40	so	so	SCONJ
ajebi-5988	49	41	that	that	SCONJ
ajebi-5988	49	42	organizations	organization	NOUN
ajebi-5988	49	43	may	may	AUX
ajebi-5988	49	44	reconcile	reconcile	VERB
ajebi-5988	49	45	financial	financial	ADJ
ajebi-5988	49	46	discipline	discipline	NOUN
ajebi-5988	49	47	with	with	ADP
ajebi-5988	49	48	the	the	DET
ajebi-5988	49	49	flexibility	flexibility	NOUN
ajebi-5988	49	50	needed	need	VERB
ajebi-5988	49	51	for	for	ADP
ajebi-5988	49	52	today	today	NOUN
ajebi-5988	49	53	’s	’s	PART
ajebi-5988	49	54	strategic	strategic	ADJ
ajebi-5988	49	55	decision	decision	NOUN
ajebi-5988	49	56	-	-	PUNCT
ajebi-5988	49	57	making	making	NOUN
ajebi-5988	49	58	.	.	PUNCT
ajebi-5988	50	1	modern	modern	ADJ
ajebi-5988	50	2	financial	financial	ADJ
ajebi-5988	50	3	management	management	NOUN
ajebi-5988	50	4	approaches	approach	VERB
ajebi-5988	50	5	modern	modern	ADJ
ajebi-5988	50	6	financial	financial	ADJ
ajebi-5988	50	7	management	management	NOUN
ajebi-5988	50	8	approaches	approach	NOUN
ajebi-5988	50	9	have	have	AUX
ajebi-5988	50	10	emerged	emerge	VERB
ajebi-5988	50	11	as	as	SCONJ
ajebi-5988	50	12	organizations	organization	NOUN
ajebi-5988	50	13	seek	seek	VERB
ajebi-5988	50	14	more	more	ADV
ajebi-5988	50	15	dynamic	dynamic	ADJ
ajebi-5988	50	16	,	,	PUNCT
ajebi-5988	50	17	flexible	flexible	ADJ
ajebi-5988	50	18	,	,	PUNCT
ajebi-5988	50	19	and	and	CCONJ
ajebi-5988	50	20	responsive	responsive	ADJ
ajebi-5988	50	21	financial	financial	ADJ
ajebi-5988	50	22	strategies	strategy	NOUN
ajebi-5988	50	23	.	.	PUNCT
ajebi-5988	51	1	rolling	roll	VERB
ajebi-5988	51	2	forecasts	forecast	NOUN
ajebi-5988	51	3	and	and	CCONJ
ajebi-5988	51	4	beyond	beyond	ADP
ajebi-5988	51	5	budgeting	budgeting	ADJ
ajebi-5988	51	6	concepts	concept	NOUN
ajebi-5988	51	7	,	,	PUNCT
ajebi-5988	51	8	as	as	SCONJ
ajebi-5988	51	9	explored	explore	VERB
ajebi-5988	51	10	by	by	ADP
ajebi-5988	51	11	hope	hope	NOUN
ajebi-5988	51	12	and	and	CCONJ
ajebi-5988	51	13	fraser	fraser	NOUN
ajebi-5988	51	14	(	(	PUNCT
ajebi-5988	51	15	2021	2021	NUM
ajebi-5988	51	16	)	)	PUNCT
ajebi-5988	51	17	,	,	PUNCT
ajebi-5988	51	18	represents	represent	VERB
ajebi-5988	51	19	significant	significant	ADJ
ajebi-5988	51	20	departures	departure	NOUN
ajebi-5988	51	21	from	from	ADP
ajebi-5988	51	22	traditional	traditional	ADJ
ajebi-5988	51	23	annual	annual	ADJ
ajebi-5988	51	24	budgeting	budgeting	NOUN
ajebi-5988	51	25	cycles	cycle	NOUN
ajebi-5988	51	26	.	.	PUNCT
ajebi-5988	52	1	these	these	DET
ajebi-5988	52	2	approaches	approach	NOUN
ajebi-5988	52	3	enable	enable	VERB
ajebi-5988	52	4	organizations	organization	NOUN
ajebi-5988	52	5	to	to	PART
ajebi-5988	52	6	maintain	maintain	VERB
ajebi-5988	52	7	continuous	continuous	ADJ
ajebi-5988	52	8	financial	financial	ADJ
ajebi-5988	52	9	planning	planning	NOUN
ajebi-5988	52	10	processes	process	NOUN
ajebi-5988	52	11	that	that	PRON
ajebi-5988	52	12	can	can	AUX
ajebi-5988	52	13	adapt	adapt	VERB
ajebi-5988	52	14	to	to	ADP
ajebi-5988	52	15	changing	change	VERB
ajebi-5988	52	16	market	market	NOUN
ajebi-5988	52	17	conditions	condition	NOUN
ajebi-5988	52	18	and	and	CCONJ
ajebi-5988	52	19	strategic	strategic	ADJ
ajebi-5988	52	20	priorities	priority	NOUN
ajebi-5988	52	21	.	.	PUNCT
ajebi-5988	53	1	value	value	NOUN
ajebi-5988	53	2	-	-	PUNCT
ajebi-5988	53	3	based	base	VERB
ajebi-5988	53	4	management	management	NOUN
ajebi-5988	53	5	(	(	PUNCT
ajebi-5988	53	6	vbm	vbm	PROPN
ajebi-5988	53	7	)	)	PUNCT
ajebi-5988	53	8	has	have	AUX
ajebi-5988	53	9	gained	gain	VERB
ajebi-5988	53	10	prominence	prominence	NOUN
ajebi-5988	53	11	as	as	ADP
ajebi-5988	53	12	a	a	DET
ajebi-5988	53	13	modern	modern	ADJ
ajebi-5988	53	14	approach	approach	NOUN
ajebi-5988	53	15	that	that	PRON
ajebi-5988	53	16	aligns	align	VERB
ajebi-5988	53	17	financial	financial	ADJ
ajebi-5988	53	18	management	management	NOUN
ajebi-5988	53	19	practices	practice	NOUN
ajebi-5988	53	20	with	with	ADP
ajebi-5988	53	21	long	long	ADJ
ajebi-5988	53	22	-	-	PUNCT
ajebi-5988	53	23	term	term	NOUN
ajebi-5988	53	24	value	value	NOUN
ajebi-5988	53	25	creation	creation	NOUN
ajebi-5988	53	26	.	.	PUNCT
ajebi-5988	54	1	stewart	stewart	PROPN
ajebi-5988	54	2	and	and	CCONJ
ajebi-5988	54	3	davis	davis	PROPN
ajebi-5988	54	4	(	(	PUNCT
ajebi-5988	54	5	2022	2022	NUM
ajebi-5988	54	6	)	)	PUNCT
ajebi-5988	54	7	demonstrate	demonstrate	VERB
ajebi-5988	54	8	that	that	SCONJ
ajebi-5988	54	9	organizations	organization	NOUN
ajebi-5988	54	10	implementing	implement	VERB
ajebi-5988	54	11	vbm	vbm	PROPN
ajebi-5988	54	12	principles	principle	NOUN
ajebi-5988	54	13	show	show	VERB
ajebi-5988	54	14	improved	improve	VERB
ajebi-5988	54	15	financial	financial	ADJ
ajebi-5988	54	16	performance	performance	NOUN
ajebi-5988	54	17	and	and	CCONJ
ajebi-5988	54	18	stakeholder	stakeholder	NOUN
ajebi-5988	54	19	satisfaction	satisfaction	NOUN
ajebi-5988	54	20	compared	compare	VERB
ajebi-5988	54	21	to	to	ADP
ajebi-5988	54	22	those	those	PRON
ajebi-5988	54	23	using	use	VERB
ajebi-5988	54	24	traditional	traditional	ADJ
ajebi-5988	54	25	profit	profit	NOUN
ajebi-5988	54	26	-	-	PUNCT
ajebi-5988	54	27	focused	focus	VERB
ajebi-5988	54	28	approaches	approach	NOUN
ajebi-5988	54	29	.	.	PUNCT
ajebi-5988	55	1	the	the	DET
ajebi-5988	55	2	integration	integration	NOUN
ajebi-5988	55	3	of	of	ADP
ajebi-5988	55	4	economic	economic	ADJ
ajebi-5988	55	5	value	value	NOUN
ajebi-5988	55	6	added	add	VERB
ajebi-5988	55	7	(	(	PUNCT
ajebi-5988	55	8	eva	eva	NOUN
ajebi-5988	55	9	)	)	PUNCT
ajebi-5988	55	10	and	and	CCONJ
ajebi-5988	55	11	market	market	NOUN
ajebi-5988	55	12	value	value	NOUN
ajebi-5988	55	13	added	add	VERB
ajebi-5988	55	14	(	(	PUNCT
ajebi-5988	55	15	mva	mva	NOUN
ajebi-5988	55	16	)	)	PUNCT
ajebi-5988	55	17	metrics	metric	NOUN
ajebi-5988	55	18	provides	provide	VERB
ajebi-5988	55	19	more	more	ADJ
ajebi-5988	55	20	comprehensive	comprehensive	ADJ
ajebi-5988	55	21	measures	measure	NOUN
ajebi-5988	55	22	of	of	ADP
ajebi-5988	55	23	organizational	organizational	ADJ
ajebi-5988	55	24	performance	performance	NOUN
ajebi-5988	55	25	.	.	PUNCT
ajebi-5988	56	1	activity	activity	NOUN
ajebi-5988	56	2	-	-	PUNCT
ajebi-5988	56	3	based	base	VERB
ajebi-5988	56	4	costing	costing	NOUN
ajebi-5988	56	5	(	(	PUNCT
ajebi-5988	56	6	abc	abc	PROPN
ajebi-5988	56	7	)	)	PUNCT
ajebi-5988	56	8	and	and	CCONJ
ajebi-5988	56	9	activity	activity	NOUN
ajebi-5988	56	10	-	-	PUNCT
ajebi-5988	56	11	based	base	VERB
ajebi-5988	56	12	management	management	NOUN
ajebi-5988	56	13	(	(	PUNCT
ajebi-5988	56	14	abm	abm	PROPN
ajebi-5988	56	15	)	)	PUNCT
ajebi-5988	56	16	represent	represent	VERB
ajebi-5988	56	17	sophisticated	sophisticated	ADJ
ajebi-5988	56	18	cost	cost	NOUN
ajebi-5988	56	19	management	management	NOUN
ajebi-5988	56	20	approaches	approach	NOUN
ajebi-5988	56	21	that	that	PRON
ajebi-5988	56	22	provide	provide	VERB
ajebi-5988	56	23	deeper	deep	ADJ
ajebi-5988	56	24	insights	insight	NOUN
ajebi-5988	56	25	into	into	ADP
ajebi-5988	56	26	cost	cost	NOUN
ajebi-5988	56	27	drivers	driver	NOUN
ajebi-5988	56	28	and	and	CCONJ
ajebi-5988	56	29	resource	resource	NOUN
ajebi-5988	56	30	allocation	allocation	NOUN
ajebi-5988	56	31	.	.	PUNCT
ajebi-5988	57	1	research	research	NOUN
ajebi-5988	57	2	by	by	ADP
ajebi-5988	57	3	cooper	cooper	PROPN
ajebi-5988	57	4	and	and	CCONJ
ajebi-5988	57	5	kaplan	kaplan	PROPN
ajebi-5988	57	6	(	(	PUNCT
ajebi-5988	57	7	2020	2020	NUM
ajebi-5988	57	8	)	)	PUNCT
ajebi-5988	57	9	indicates	indicate	VERB
ajebi-5988	57	10	that	that	SCONJ
ajebi-5988	57	11	organizations	organization	NOUN
ajebi-5988	57	12	utilizing	utilize	VERB
ajebi-5988	57	13	abc	abc	PROPN
ajebi-5988	57	14	/	/	SYM
ajebi-5988	57	15	abm	abm	PROPN
ajebi-5988	57	16	methodologies	methodology	NOUN
ajebi-5988	57	17	achieve	achieve	VERB
ajebi-5988	57	18	better	well	ADJ
ajebi-5988	57	19	cost	cost	NOUN
ajebi-5988	57	20	control	control	NOUN
ajebi-5988	57	21	and	and	CCONJ
ajebi-5988	57	22	operational	operational	ADJ
ajebi-5988	57	23	efficiency	efficiency	NOUN
ajebi-5988	57	24	,	,	PUNCT
ajebi-5988	57	25	particularly	particularly	ADV
ajebi-5988	57	26	in	in	ADP
ajebi-5988	57	27	complex	complex	ADJ
ajebi-5988	57	28	,	,	PUNCT
ajebi-5988	57	29	multiproduct	multiproduct	ADJ
ajebi-5988	57	30	environments	environment	NOUN
ajebi-5988	57	31	.	.	PUNCT
ajebi-5988	58	1	the	the	DET
ajebi-5988	58	2	trend	trend	NOUN
ajebi-5988	58	3	toward	toward	ADP
ajebi-5988	58	4	contemporary	contemporary	ADJ
ajebi-5988	58	5	financial	financial	ADJ
ajebi-5988	58	6	management	management	NOUN
ajebi-5988	58	7	strategies	strategy	NOUN
ajebi-5988	58	8	mirrors	mirror	VERB
ajebi-5988	58	9	a	a	DET
ajebi-5988	58	10	distinct	distinct	ADJ
ajebi-5988	58	11	departure	departure	NOUN
ajebi-5988	58	12	from	from	ADP
ajebi-5988	58	13	disciplined	disciplined	ADJ
ajebi-5988	58	14	control	control	NOUN
ajebi-5988	58	15	systems	system	NOUN
ajebi-5988	58	16	to	to	ADP
ajebi-5988	58	17	ones	one	NOUN
ajebi-5988	58	18	with	with	ADP
ajebi-5988	58	19	a	a	DET
ajebi-5988	58	20	focus	focus	NOUN
ajebi-5988	58	21	on	on	ADP
ajebi-5988	58	22	flexibility	flexibility	NOUN
ajebi-5988	58	23	,	,	PUNCT
ajebi-5988	58	24	creation	creation	NOUN
ajebi-5988	58	25	of	of	ADP
ajebi-5988	58	26	value	value	NOUN
ajebi-5988	58	27	,	,	PUNCT
ajebi-5988	58	28	and	and	CCONJ
ajebi-5988	58	29	greater	great	ADJ
ajebi-5988	58	30	analytical	analytical	ADJ
ajebi-5988	58	31	understanding	understanding	NOUN
ajebi-5988	58	32	.	.	PUNCT
ajebi-5988	59	1	hope	hope	NOUN
ajebi-5988	59	2	and	and	CCONJ
ajebi-5988	59	3	fraser	fraser	PROPN
ajebi-5988	59	4	(	(	PUNCT
ajebi-5988	59	5	2021	2021	NUM
ajebi-5988	59	6	)	)	PUNCT
ajebi-5988	59	7	rolling	roll	VERB
ajebi-5988	59	8	budgets	budget	NOUN
ajebi-5988	59	9	and	and	CCONJ
ajebi-5988	59	10	beyond	beyond	ADP
ajebi-5988	59	11	budgeting	budgeting	NOUN
ajebi-5988	59	12	practices	practice	NOUN
ajebi-5988	59	13	enable	enable	VERB
ajebi-5988	59	14	companies	company	NOUN
ajebi-5988	59	15	to	to	PART
ajebi-5988	59	16	regularly	regularly	ADV
ajebi-5988	59	17	revisit	revisit	VERB
ajebi-5988	59	18	financial	financial	ADJ
ajebi-5988	59	19	plans	plan	NOUN
ajebi-5988	59	20	and	and	CCONJ
ajebi-5988	59	21	adjust	adjust	VERB
ajebi-5988	59	22	them	they	PRON
ajebi-5988	59	23	to	to	ADP
ajebi-5988	59	24	changing	change	VERB
ajebi-5988	59	25	marketplace	marketplace	NOUN
ajebi-5988	59	26	conditions	condition	NOUN
ajebi-5988	59	27	,	,	PUNCT
ajebi-5988	59	28	whereas	whereas	SCONJ
ajebi-5988	59	29	stewart	stewart	PROPN
ajebi-5988	59	30	and	and	CCONJ
ajebi-5988	59	31	davis	davis	PROPN
ajebi-5988	59	32	(	(	PUNCT
ajebi-5988	59	33	2022	2022	NUM
ajebi-5988	59	34	)	)	PUNCT
ajebi-5988	59	35	confirm	confirm	VERB
ajebi-5988	59	36	that	that	DET
ajebi-5988	59	37	value	value	NOUN
ajebi-5988	59	38	-	-	PUNCT
ajebi-5988	59	39	based	base	VERB
ajebi-5988	59	40	management	management	NOUN
ajebi-5988	59	41	,	,	PUNCT
ajebi-5988	59	42	which	which	PRON
ajebi-5988	59	43	includes	include	VERB
ajebi-5988	59	44	eva	eva	NOUN
ajebi-5988	59	45	and	and	CCONJ
ajebi-5988	59	46	mva	mva	NOUN
ajebi-5988	59	47	metrics	metric	NOUN
ajebi-5988	59	48	,	,	PUNCT
ajebi-5988	59	49	enhances	enhance	VERB
ajebi-5988	59	50	not	not	PART
ajebi-5988	59	51	only	only	ADV
ajebi-5988	59	52	financial	financial	ADJ
ajebi-5988	59	53	performance	performance	NOUN
ajebi-5988	59	54	but	but	CCONJ
ajebi-5988	59	55	also	also	ADV
ajebi-5988	59	56	stakeholder	stakeholder	NOUN
ajebi-5988	59	57	satisfaction	satisfaction	NOUN
ajebi-5988	59	58	by	by	ADP
ajebi-5988	59	59	associating	associate	VERB
ajebi-5988	59	60	decisions	decision	NOUN
ajebi-5988	59	61	with	with	ADP
ajebi-5988	59	62	long	long	ADJ
ajebi-5988	59	63	-	-	PUNCT
ajebi-5988	59	64	term	term	NOUN
ajebi-5988	59	65	value	value	NOUN
ajebi-5988	59	66	as	as	SCONJ
ajebi-5988	59	67	opposed	oppose	VERB
ajebi-5988	59	68	to	to	ADP
ajebi-5988	59	69	temporary	temporary	ADJ
ajebi-5988	59	70	profit	profit	NOUN
ajebi-5988	59	71	.	.	PUNCT
ajebi-5988	60	1	in	in	ADP
ajebi-5988	60	2	the	the	DET
ajebi-5988	60	3	same	same	ADJ
ajebi-5988	60	4	vein	vein	NOUN
ajebi-5988	60	5	,	,	PUNCT
ajebi-5988	60	6	cooper	cooper	NOUN
ajebi-5988	60	7	and	and	CCONJ
ajebi-5988	60	8	kaplan	kaplan	PROPN
ajebi-5988	60	9	(	(	PUNCT
ajebi-5988	60	10	2020	2020	NUM
ajebi-5988	60	11	)	)	PUNCT
ajebi-5988	60	12	study	study	NOUN
ajebi-5988	60	13	of	of	ADP
ajebi-5988	60	14	abc	abc	PROPN
ajebi-5988	60	15	and	and	CCONJ
ajebi-5988	60	16	abm	abm	PROPN
ajebi-5988	60	17	emphasizes	emphasize	VERB
ajebi-5988	60	18	the	the	DET
ajebi-5988	60	19	management	management	NOUN
ajebi-5988	60	20	benefits	benefit	NOUN
ajebi-5988	60	21	of	of	ADP
ajebi-5988	60	22	knowing	know	VERB
ajebi-5988	60	23	drivers	driver	NOUN
ajebi-5988	60	24	of	of	ADP
ajebi-5988	60	25	cost	cost	NOUN
ajebi-5988	60	26	and	and	CCONJ
ajebi-5988	60	27	maximizing	maximize	VERB
ajebi-5988	60	28	resource	resource	NOUN
ajebi-5988	60	29	allocation	allocation	NOUN
ajebi-5988	60	30	,	,	PUNCT
ajebi-5988	60	31	especially	especially	ADV
ajebi-5988	60	32	in	in	ADP
ajebi-5988	60	33	complicated	complicated	ADJ
ajebi-5988	60	34	,	,	PUNCT
ajebi-5988	60	35	multi	multi	ADJ
ajebi-5988	60	36	-	-	ADJ
ajebi-5988	60	37	product	product	ADJ
ajebi-5988	60	38	settings	setting	NOUN
ajebi-5988	60	39	.	.	PUNCT
ajebi-5988	61	1	critical	critical	ADJ
ajebi-5988	61	2	analysis	analysis	NOUN
ajebi-5988	61	3	,	,	PUNCT
ajebi-5988	61	4	though	though	ADV
ajebi-5988	61	5	,	,	PUNCT
ajebi-5988	61	6	proposes	propose	VERB
ajebi-5988	61	7	that	that	SCONJ
ajebi-5988	61	8	the	the	DET
ajebi-5988	61	9	success	success	NOUN
ajebi-5988	61	10	of	of	ADP
ajebi-5988	61	11	these	these	DET
ajebi-5988	61	12	contemporary	contemporary	ADJ
ajebi-5988	61	13	methods	method	NOUN
ajebi-5988	61	14	is	be	AUX
ajebi-5988	61	15	highly	highly	ADV
ajebi-5988	61	16	reliant	reliant	ADJ
ajebi-5988	61	17	on	on	ADP
ajebi-5988	61	18	organizational	organizational	ADJ
ajebi-5988	61	19	preparedness	preparedness	NOUN
ajebi-5988	61	20	,	,	PUNCT
ajebi-5988	61	21	technological	technological	ADJ
ajebi-5988	61	22	backbone	backbone	NOUN
ajebi-5988	61	23	,	,	PUNCT
ajebi-5988	61	24	and	and	CCONJ
ajebi-5988	61	25	managerial	managerial	ADJ
ajebi-5988	61	26	competency	competency	NOUN
ajebi-5988	61	27	.	.	PUNCT
ajebi-5988	62	1	lacking	lack	VERB
ajebi-5988	62	2	these	these	DET
ajebi-5988	62	3	solid	solid	ADJ
ajebi-5988	62	4	pa	pa	PROPN
ajebi-5988	62	5	ge	ge	PROPN
ajebi-5988	62	6	13	13	NUM
ajebi-5988	62	7	6	6	NUM
ajebi-5988	62	8	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-5988	62	9	am	am	NOUN
ajebi-5988	62	10	.	.	PUNCT
ajebi-5988	63	1	j.	j.	PROPN
ajebi-5988	63	2	econ	econ	PROPN
ajebi-5988	63	3	.	.	PUNCT
ajebi-5988	63	4	bus	bus	PROPN
ajebi-5988	63	5	.	.	PUNCT
ajebi-5988	64	1	innov	innov	PROPN
ajebi-5988	64	2	.	.	PUNCT
ajebi-5988	65	1	4(3	4(3	NUM
ajebi-5988	65	2	)	)	PUNCT
ajebi-5988	65	3	134	134	NUM
ajebi-5988	65	4	-	-	SYM
ajebi-5988	65	5	139	139	NUM
ajebi-5988	65	6	,	,	PUNCT
ajebi-5988	65	7	2025	2025	NUM
ajebi-5988	65	8	underpinnings	underpinning	NOUN
ajebi-5988	65	9	,	,	PUNCT
ajebi-5988	65	10	organizations	organization	NOUN
ajebi-5988	65	11	face	face	VERB
ajebi-5988	65	12	superficial	superficial	ADJ
ajebi-5988	65	13	adoption	adoption	NOUN
ajebi-5988	65	14	where	where	SCONJ
ajebi-5988	65	15	new	new	ADJ
ajebi-5988	65	16	structures	structure	NOUN
ajebi-5988	65	17	exist	exist	VERB
ajebi-5988	65	18	in	in	ADP
ajebi-5988	65	19	theory	theory	NOUN
ajebi-5988	65	20	alone	alone	ADV
ajebi-5988	65	21	,	,	PUNCT
ajebi-5988	65	22	but	but	CCONJ
ajebi-5988	65	23	traditional	traditional	ADJ
ajebi-5988	65	24	decision	decision	NOUN
ajebi-5988	65	25	-	-	PUNCT
ajebi-5988	65	26	making	making	NOUN
ajebi-5988	65	27	persists	persist	NOUN
ajebi-5988	65	28	beneath	beneath	ADV
ajebi-5988	65	29	.	.	PUNCT
ajebi-5988	66	1	in	in	ADP
ajebi-5988	66	2	addition	addition	NOUN
ajebi-5988	66	3	,	,	PUNCT
ajebi-5988	66	4	the	the	DET
ajebi-5988	66	5	ongoing	ongoing	ADJ
ajebi-5988	66	6	planning	planning	NOUN
ajebi-5988	66	7	and	and	CCONJ
ajebi-5988	66	8	analytical	analytical	ADJ
ajebi-5988	66	9	requirements	requirement	NOUN
ajebi-5988	66	10	of	of	ADP
ajebi-5988	66	11	such	such	ADJ
ajebi-5988	66	12	systems	system	NOUN
ajebi-5988	66	13	can	can	AUX
ajebi-5988	66	14	result	result	VERB
ajebi-5988	66	15	in	in	ADP
ajebi-5988	66	16	decision	decision	NOUN
ajebi-5988	66	17	fatigue	fatigue	NOUN
ajebi-5988	66	18	or	or	CCONJ
ajebi-5988	66	19	resource	resource	NOUN
ajebi-5988	66	20	misallocation	misallocation	NOUN
ajebi-5988	66	21	if	if	SCONJ
ajebi-5988	66	22	not	not	PART
ajebi-5988	66	23	carefully	carefully	ADV
ajebi-5988	66	24	controlled	control	VERB
ajebi-5988	66	25	.	.	PUNCT
ajebi-5988	67	1	therefore	therefore	ADV
ajebi-5988	67	2	,	,	PUNCT
ajebi-5988	67	3	although	although	SCONJ
ajebi-5988	67	4	contemporary	contemporary	ADJ
ajebi-5988	67	5	financial	financial	ADJ
ajebi-5988	67	6	management	management	NOUN
ajebi-5988	67	7	contains	contain	VERB
ajebi-5988	67	8	considerable	considerable	ADJ
ajebi-5988	67	9	strategic	strategic	ADJ
ajebi-5988	67	10	and	and	CCONJ
ajebi-5988	67	11	operational	operational	ADJ
ajebi-5988	67	12	potential	potential	NOUN
ajebi-5988	67	13	,	,	PUNCT
ajebi-5988	67	14	its	its	PRON
ajebi-5988	67	15	success	success	NOUN
ajebi-5988	67	16	depends	depend	VERB
ajebi-5988	67	17	on	on	ADP
ajebi-5988	67	18	intentional	intentional	ADJ
ajebi-5988	67	19	,	,	PUNCT
ajebi-5988	67	20	context	context	NOUN
ajebi-5988	67	21	-	-	PUNCT
ajebi-5988	67	22	specific	specific	ADJ
ajebi-5988	67	23	implementation	implementation	NOUN
ajebi-5988	67	24	and	and	CCONJ
ajebi-5988	67	25	conformance	conformance	NOUN
ajebi-5988	67	26	to	to	ADP
ajebi-5988	67	27	organizational	organizational	ADJ
ajebi-5988	67	28	abilities	ability	NOUN
ajebi-5988	67	29	.	.	PUNCT
ajebi-5988	68	1	technology	technology	NOUN
ajebi-5988	68	2	and	and	CCONJ
ajebi-5988	68	3	digital	digital	ADJ
ajebi-5988	68	4	transformation	transformation	NOUN
ajebi-5988	68	5	in	in	ADP
ajebi-5988	68	6	finance	finance	NOUN
ajebi-5988	68	7	the	the	DET
ajebi-5988	68	8	digital	digital	ADJ
ajebi-5988	68	9	transformation	transformation	NOUN
ajebi-5988	68	10	of	of	ADP
ajebi-5988	68	11	financial	financial	ADJ
ajebi-5988	68	12	management	management	NOUN
ajebi-5988	68	13	practices	practice	NOUN
ajebi-5988	68	14	has	have	AUX
ajebi-5988	68	15	been	be	AUX
ajebi-5988	68	16	revolutionary	revolutionary	ADJ
ajebi-5988	68	17	,	,	PUNCT
ajebi-5988	68	18	fundamentally	fundamentally	ADV
ajebi-5988	68	19	altering	alter	VERB
ajebi-5988	68	20	how	how	SCONJ
ajebi-5988	68	21	organizations	organization	NOUN
ajebi-5988	68	22	collect	collect	VERB
ajebi-5988	68	23	,	,	PUNCT
ajebi-5988	68	24	process	process	NOUN
ajebi-5988	68	25	,	,	PUNCT
ajebi-5988	68	26	analyze	analyze	VERB
ajebi-5988	68	27	,	,	PUNCT
ajebi-5988	68	28	and	and	CCONJ
ajebi-5988	68	29	utilize	utilize	VERB
ajebi-5988	68	30	financial	financial	ADJ
ajebi-5988	68	31	information	information	NOUN
ajebi-5988	68	32	.	.	PUNCT
ajebi-5988	69	1	artificial	artificial	ADJ
ajebi-5988	69	2	intelligence	intelligence	NOUN
ajebi-5988	69	3	and	and	CCONJ
ajebi-5988	69	4	machine	machine	NOUN
ajebi-5988	69	5	learning	learn	VERB
ajebi-5988	69	6	applications	application	NOUN
ajebi-5988	69	7	in	in	ADP
ajebi-5988	69	8	financial	financial	ADJ
ajebi-5988	69	9	management	management	NOUN
ajebi-5988	69	10	,	,	PUNCT
ajebi-5988	69	11	as	as	SCONJ
ajebi-5988	69	12	examined	examine	VERB
ajebi-5988	69	13	by	by	ADP
ajebi-5988	69	14	chen	chen	PROPN
ajebi-5988	69	15	and	and	CCONJ
ajebi-5988	69	16	zhang	zhang	PROPN
ajebi-5988	69	17	(	(	PUNCT
ajebi-5988	69	18	2023	2023	NUM
ajebi-5988	69	19	)	)	PUNCT
ajebi-5988	69	20	,	,	PUNCT
ajebi-5988	69	21	have	have	AUX
ajebi-5988	69	22	enabled	enable	VERB
ajebi-5988	69	23	predictive	predictive	ADJ
ajebi-5988	69	24	analytics	analytic	NOUN
ajebi-5988	69	25	,	,	PUNCT
ajebi-5988	69	26	automated	automate	VERB
ajebi-5988	69	27	decision	decision	NOUN
ajebi-5988	69	28	-	-	PUNCT
ajebi-5988	69	29	making	making	NOUN
ajebi-5988	69	30	,	,	PUNCT
ajebi-5988	69	31	and	and	CCONJ
ajebi-5988	69	32	enhanced	enhance	VERB
ajebi-5988	69	33	fraud	fraud	NOUN
ajebi-5988	69	34	detection	detection	NOUN
ajebi-5988	69	35	capabilities	capability	NOUN
ajebi-5988	69	36	.	.	PUNCT
ajebi-5988	70	1	blockchain	blockchain	PROPN
ajebi-5988	70	2	technology	technology	PROPN
ajebi-5988	70	3	has	have	AUX
ajebi-5988	70	4	introduced	introduce	VERB
ajebi-5988	70	5	new	new	ADJ
ajebi-5988	70	6	paradigms	paradigm	NOUN
ajebi-5988	70	7	for	for	ADP
ajebi-5988	70	8	financial	financial	ADJ
ajebi-5988	70	9	transaction	transaction	NOUN
ajebi-5988	70	10	processing	processing	NOUN
ajebi-5988	70	11	,	,	PUNCT
ajebi-5988	70	12	audit	audit	NOUN
ajebi-5988	70	13	trails	trail	NOUN
ajebi-5988	70	14	,	,	PUNCT
ajebi-5988	70	15	and	and	CCONJ
ajebi-5988	70	16	transparency	transparency	NOUN
ajebi-5988	70	17	.	.	PUNCT
ajebi-5988	71	1	studies	study	NOUN
ajebi-5988	71	2	by	by	ADP
ajebi-5988	71	3	nakamoto	nakamoto	NOUN
ajebi-5988	71	4	and	and	CCONJ
ajebi-5988	71	5	williams	williams	PROPN
ajebi-5988	71	6	(	(	PUNCT
ajebi-5988	71	7	2022	2022	NUM
ajebi-5988	71	8	)	)	PUNCT
ajebi-5988	71	9	demonstrate	demonstrate	VERB
ajebi-5988	71	10	that	that	SCONJ
ajebi-5988	71	11	organizations	organization	NOUN
ajebi-5988	71	12	implementing	implement	VERB
ajebi-5988	71	13	blockchainbased	blockchainbase	VERB
ajebi-5988	71	14	financial	financial	ADJ
ajebi-5988	71	15	systems	system	NOUN
ajebi-5988	71	16	experience	experience	NOUN
ajebi-5988	71	17	improved	improve	VERB
ajebi-5988	71	18	transaction	transaction	NOUN
ajebi-5988	71	19	security	security	NOUN
ajebi-5988	71	20	,	,	PUNCT
ajebi-5988	71	21	reduced	reduce	VERB
ajebi-5988	71	22	processing	processing	NOUN
ajebi-5988	71	23	costs	cost	NOUN
ajebi-5988	71	24	,	,	PUNCT
ajebi-5988	71	25	and	and	CCONJ
ajebi-5988	71	26	enhanced	enhance	VERB
ajebi-5988	71	27	regulatory	regulatory	ADJ
ajebi-5988	71	28	compliance	compliance	NOUN
ajebi-5988	71	29	.	.	PUNCT
ajebi-5988	72	1	smart	smart	ADJ
ajebi-5988	72	2	contracts	contract	NOUN
ajebi-5988	72	3	,	,	PUNCT
ajebi-5988	72	4	in	in	ADP
ajebi-5988	72	5	particular	particular	ADJ
ajebi-5988	72	6	,	,	PUNCT
ajebi-5988	72	7	have	have	AUX
ajebi-5988	72	8	automated	automate	VERB
ajebi-5988	72	9	many	many	ADJ
ajebi-5988	72	10	routine	routine	ADJ
ajebi-5988	72	11	financial	financial	ADJ
ajebi-5988	72	12	processes	process	NOUN
ajebi-5988	72	13	,	,	PUNCT
ajebi-5988	72	14	reducing	reduce	VERB
ajebi-5988	72	15	human	human	ADJ
ajebi-5988	72	16	error	error	NOUN
ajebi-5988	72	17	and	and	CCONJ
ajebi-5988	72	18	processing	processing	NOUN
ajebi-5988	72	19	time	time	NOUN
ajebi-5988	72	20	.	.	PUNCT
ajebi-5988	73	1	cloud	cloud	NOUN
ajebi-5988	73	2	-	-	PUNCT
ajebi-5988	73	3	based	base	VERB
ajebi-5988	73	4	financial	financial	ADJ
ajebi-5988	73	5	management	management	NOUN
ajebi-5988	73	6	systems	system	NOUN
ajebi-5988	73	7	have	have	AUX
ajebi-5988	73	8	enabled	enable	VERB
ajebi-5988	73	9	organizations	organization	NOUN
ajebi-5988	73	10	to	to	PART
ajebi-5988	73	11	achieve	achieve	VERB
ajebi-5988	73	12	greater	great	ADJ
ajebi-5988	73	13	scalability	scalability	NOUN
ajebi-5988	73	14	,	,	PUNCT
ajebi-5988	73	15	accessibility	accessibility	NOUN
ajebi-5988	73	16	,	,	PUNCT
ajebi-5988	73	17	and	and	CCONJ
ajebi-5988	73	18	cost	cost	NOUN
ajebi-5988	73	19	-	-	PUNCT
ajebi-5988	73	20	effectiveness	effectiveness	NOUN
ajebi-5988	73	21	in	in	ADP
ajebi-5988	73	22	their	their	PRON
ajebi-5988	73	23	financial	financial	ADJ
ajebi-5988	73	24	operations	operation	NOUN
ajebi-5988	73	25	.	.	PUNCT
ajebi-5988	74	1	research	research	NOUN
ajebi-5988	74	2	by	by	ADP
ajebi-5988	74	3	amazon	amazon	PROPN
ajebi-5988	74	4	web	web	PROPN
ajebi-5988	74	5	services	services	PROPN
ajebi-5988	74	6	institute	institute	PROPN
ajebi-5988	74	7	(	(	PUNCT
ajebi-5988	74	8	2023	2023	NUM
ajebi-5988	74	9	)	)	PUNCT
ajebi-5988	74	10	shows	show	VERB
ajebi-5988	74	11	that	that	SCONJ
ajebi-5988	74	12	organizations	organization	NOUN
ajebi-5988	74	13	migrating	migrate	VERB
ajebi-5988	74	14	to	to	ADP
ajebi-5988	74	15	cloud	cloud	NOUN
ajebi-5988	74	16	-	-	PUNCT
ajebi-5988	74	17	based	base	VERB
ajebi-5988	74	18	financial	financial	ADJ
ajebi-5988	74	19	systems	system	NOUN
ajebi-5988	74	20	report	report	VERB
ajebi-5988	74	21	35	35	NUM
ajebi-5988	74	22	%	%	NOUN
ajebi-5988	74	23	reduction	reduction	NOUN
ajebi-5988	74	24	in	in	ADP
ajebi-5988	74	25	it	it	PRON
ajebi-5988	74	26	costs	cost	NOUN
ajebi-5988	74	27	and	and	CCONJ
ajebi-5988	74	28	50	50	NUM
ajebi-5988	74	29	%	%	NOUN
ajebi-5988	74	30	improvement	improvement	NOUN
ajebi-5988	74	31	in	in	ADP
ajebi-5988	74	32	system	system	NOUN
ajebi-5988	74	33	reliability	reliability	NOUN
ajebi-5988	74	34	compared	compare	VERB
ajebi-5988	74	35	to	to	ADP
ajebi-5988	74	36	traditional	traditional	ADJ
ajebi-5988	74	37	on	on	ADP
ajebi-5988	74	38	-	-	PUNCT
ajebi-5988	74	39	premises	premise	NOUN
ajebi-5988	74	40	solutions	solution	NOUN
ajebi-5988	74	41	.	.	PUNCT
ajebi-5988	75	1	robotic	robotic	ADJ
ajebi-5988	75	2	process	process	NOUN
ajebi-5988	75	3	automation	automation	NOUN
ajebi-5988	75	4	(	(	PUNCT
ajebi-5988	75	5	rpa	rpa	PROPN
ajebi-5988	75	6	)	)	PUNCT
ajebi-5988	75	7	has	have	AUX
ajebi-5988	75	8	transformed	transform	VERB
ajebi-5988	75	9	routine	routine	ADJ
ajebi-5988	75	10	financial	financial	ADJ
ajebi-5988	75	11	processes	process	NOUN
ajebi-5988	75	12	such	such	ADJ
ajebi-5988	75	13	as	as	ADP
ajebi-5988	75	14	accounts	account	NOUN
ajebi-5988	75	15	payable	payable	ADJ
ajebi-5988	75	16	,	,	PUNCT
ajebi-5988	75	17	accounts	account	VERB
ajebi-5988	75	18	receivable	receivable	ADJ
ajebi-5988	75	19	,	,	PUNCT
ajebi-5988	75	20	and	and	CCONJ
ajebi-5988	75	21	financial	financial	ADJ
ajebi-5988	75	22	reporting	reporting	NOUN
ajebi-5988	75	23	.	.	PUNCT
ajebi-5988	76	1	implementation	implementation	NOUN
ajebi-5988	76	2	studies	study	NOUN
ajebi-5988	76	3	by	by	ADP
ajebi-5988	76	4	microsoft	microsoft	PROPN
ajebi-5988	76	5	research	research	PROPN
ajebi-5988	76	6	(	(	PUNCT
ajebi-5988	76	7	2022	2022	NUM
ajebi-5988	76	8	)	)	PUNCT
ajebi-5988	76	9	indicate	indicate	VERB
ajebi-5988	76	10	that	that	SCONJ
ajebi-5988	76	11	rpa	rpa	PROPN
ajebi-5988	76	12	adoption	adoption	NOUN
ajebi-5988	76	13	in	in	ADP
ajebi-5988	76	14	financial	financial	ADJ
ajebi-5988	76	15	departments	department	NOUN
ajebi-5988	76	16	results	result	VERB
ajebi-5988	76	17	in	in	ADP
ajebi-5988	76	18	60	60	NUM
ajebi-5988	76	19	-	-	SYM
ajebi-5988	76	20	80	80	NUM
ajebi-5988	76	21	%	%	NOUN
ajebi-5988	76	22	reduction	reduction	NOUN
ajebi-5988	76	23	in	in	ADP
ajebi-5988	76	24	processing	processing	NOUN
ajebi-5988	76	25	time	time	NOUN
ajebi-5988	76	26	for	for	ADP
ajebi-5988	76	27	routine	routine	ADJ
ajebi-5988	76	28	transactions	transaction	NOUN
ajebi-5988	76	29	and	and	CCONJ
ajebi-5988	76	30	significant	significant	ADJ
ajebi-5988	76	31	improvement	improvement	NOUN
ajebi-5988	76	32	in	in	ADP
ajebi-5988	76	33	accuracy	accuracy	NOUN
ajebi-5988	76	34	rates	rate	NOUN
ajebi-5988	76	35	.	.	PUNCT
ajebi-5988	77	1	the	the	DET
ajebi-5988	77	2	financial	financial	ADJ
ajebi-5988	77	3	management	management	NOUN
ajebi-5988	77	4	technological	technological	ADJ
ajebi-5988	77	5	shift	shift	NOUN
ajebi-5988	77	6	shows	show	VERB
ajebi-5988	77	7	an	an	DET
ajebi-5988	77	8	attractive	attractive	ADJ
ajebi-5988	77	9	story	story	NOUN
ajebi-5988	77	10	of	of	ADP
ajebi-5988	77	11	productivity	productivity	NOUN
ajebi-5988	77	12	gains	gain	NOUN
ajebi-5988	77	13	and	and	CCONJ
ajebi-5988	77	14	expanded	expand	VERB
ajebi-5988	77	15	abilities	ability	NOUN
ajebi-5988	77	16	,	,	PUNCT
ajebi-5988	77	17	but	but	CCONJ
ajebi-5988	77	18	critical	critical	ADJ
ajebi-5988	77	19	analysis	analysis	NOUN
ajebi-5988	77	20	identifies	identify	VERB
ajebi-5988	77	21	serious	serious	ADJ
ajebi-5988	77	22	implementation	implementation	NOUN
ajebi-5988	77	23	issues	issue	NOUN
ajebi-5988	77	24	and	and	CCONJ
ajebi-5988	77	25	unanticipated	unanticipated	ADJ
ajebi-5988	77	26	effects	effect	NOUN
ajebi-5988	77	27	that	that	PRON
ajebi-5988	77	28	are	be	AUX
ajebi-5988	77	29	poorly	poorly	ADV
ajebi-5988	77	30	covered	cover	VERB
ajebi-5988	77	31	in	in	ADP
ajebi-5988	77	32	existing	exist	VERB
ajebi-5988	77	33	literature	literature	NOUN
ajebi-5988	77	34	.	.	PUNCT
ajebi-5988	78	1	whilst	whilst	SCONJ
ajebi-5988	78	2	the	the	DET
ajebi-5988	78	3	statistical	statistical	ADJ
ajebi-5988	78	4	advantages	advantage	NOUN
ajebi-5988	78	5	of	of	ADP
ajebi-5988	78	6	ai	ai	INTJ
ajebi-5988	78	7	continue	continue	VERB
ajebi-5988	78	8	to	to	PART
ajebi-5988	78	9	grow	grow	VERB
ajebi-5988	78	10	,	,	PUNCT
ajebi-5988	78	11	blockchain	blockchain	NOUN
ajebi-5988	78	12	,	,	PUNCT
ajebi-5988	78	13	and	and	CCONJ
ajebi-5988	78	14	cloud	cloud	NOUN
ajebi-5988	78	15	are	be	AUX
ajebi-5988	78	16	regularly	regularly	ADV
ajebi-5988	78	17	reported	report	VERB
ajebi-5988	78	18	,	,	PUNCT
ajebi-5988	78	19	the	the	DET
ajebi-5988	78	20	literature	literature	NOUN
ajebi-5988	78	21	reflects	reflect	VERB
ajebi-5988	78	22	an	an	DET
ajebi-5988	78	23	alarming	alarming	ADJ
ajebi-5988	78	24	tendency	tendency	NOUN
ajebi-5988	78	25	towards	towards	ADP
ajebi-5988	78	26	successful	successful	ADJ
ajebi-5988	78	27	case	case	NOUN
ajebi-5988	78	28	studies	study	NOUN
ajebi-5988	78	29	and	and	CCONJ
ajebi-5988	78	30	largely	largely	ADV
ajebi-5988	78	31	overlooks	overlook	VERB
ajebi-5988	78	32	failures	failure	NOUN
ajebi-5988	78	33	,	,	PUNCT
ajebi-5988	78	34	generating	generate	VERB
ajebi-5988	78	35	an	an	DET
ajebi-5988	78	36	overly	overly	ADV
ajebi-5988	78	37	positive	positive	ADJ
ajebi-5988	78	38	perception	perception	NOUN
ajebi-5988	78	39	of	of	ADP
ajebi-5988	78	40	technology	technology	NOUN
ajebi-5988	78	41	uptake	uptake	ADJ
ajebi-5988	78	42	.	.	PUNCT
ajebi-5988	79	1	the	the	DET
ajebi-5988	79	2	accelerated	accelerate	VERB
ajebi-5988	79	3	rate	rate	NOUN
ajebi-5988	79	4	of	of	ADP
ajebi-5988	79	5	technological	technological	ADJ
ajebi-5988	79	6	progress	progress	NOUN
ajebi-5988	79	7	has	have	AUX
ajebi-5988	79	8	generated	generate	VERB
ajebi-5988	79	9	a	a	DET
ajebi-5988	79	10	“	"	PUNCT
ajebi-5988	79	11	technology	technology	NOUN
ajebi-5988	79	12	treadmill	treadmill	NOUN
ajebi-5988	79	13	”	"	PUNCT
ajebi-5988	79	14	phenomenon	phenomenon	NOUN
ajebi-5988	79	15	by	by	ADP
ajebi-5988	79	16	which	which	PRON
ajebi-5988	79	17	organizations	organization	NOUN
ajebi-5988	79	18	are	be	AUX
ajebi-5988	79	19	pressured	pressure	VERB
ajebi-5988	79	20	into	into	ADP
ajebi-5988	79	21	ongoing	ongoing	ADJ
ajebi-5988	79	22	expenditures	expenditure	NOUN
ajebi-5988	79	23	on	on	ADP
ajebi-5988	79	24	new	new	ADJ
ajebi-5988	79	25	systems	system	NOUN
ajebi-5988	79	26	before	before	SCONJ
ajebi-5988	79	27	they	they	PRON
ajebi-5988	79	28	can	can	AUX
ajebi-5988	79	29	fully	fully	ADV
ajebi-5988	79	30	capitalize	capitalize	VERB
ajebi-5988	79	31	on	on	ADP
ajebi-5988	79	32	investments	investment	NOUN
ajebi-5988	79	33	made	make	VERB
ajebi-5988	79	34	earlier	early	ADV
ajebi-5988	79	35	,	,	PUNCT
ajebi-5988	79	36	resulting	result	VERB
ajebi-5988	79	37	in	in	ADP
ajebi-5988	79	38	so	so	ADV
ajebi-5988	79	39	-	-	PUNCT
ajebi-5988	79	40	called	call	VERB
ajebi-5988	79	41	“	"	PUNCT
ajebi-5988	79	42	digital	digital	ADJ
ajebi-5988	79	43	transformation	transformation	NOUN
ajebi-5988	79	44	fatigue	fatigue	NOUN
ajebi-5988	79	45	.	.	PUNCT
ajebi-5988	79	46	”	"	PUNCT
ajebi-5988	80	1	additionally	additionally	ADV
ajebi-5988	80	2	,	,	PUNCT
ajebi-5988	80	3	the	the	DET
ajebi-5988	80	4	emphasis	emphasis	NOUN
ajebi-5988	80	5	of	of	ADP
ajebi-5988	80	6	the	the	DET
ajebi-5988	80	7	literature	literature	NOUN
ajebi-5988	80	8	on	on	ADP
ajebi-5988	80	9	efficiency	efficiency	NOUN
ajebi-5988	80	10	measures	measure	NOUN
ajebi-5988	80	11	dismisses	dismiss	VERB
ajebi-5988	80	12	essential	essential	ADJ
ajebi-5988	80	13	qualitative	qualitative	ADJ
ajebi-5988	80	14	elements	element	NOUN
ajebi-5988	80	15	like	like	ADP
ajebi-5988	80	16	system	system	NOUN
ajebi-5988	80	17	complexity	complexity	NOUN
ajebi-5988	80	18	,	,	PUNCT
ajebi-5988	80	19	user	user	NOUN
ajebi-5988	80	20	acceptance	acceptance	NOUN
ajebi-5988	80	21	,	,	PUNCT
ajebi-5988	80	22	and	and	CCONJ
ajebi-5988	80	23	the	the	DET
ajebi-5988	80	24	danger	danger	NOUN
ajebi-5988	80	25	of	of	ADP
ajebi-5988	80	26	loss	loss	NOUN
ajebi-5988	80	27	of	of	ADP
ajebi-5988	80	28	organizational	organizational	ADJ
ajebi-5988	80	29	knowledge	knowledge	NOUN
ajebi-5988	80	30	when	when	SCONJ
ajebi-5988	80	31	human	human	ADJ
ajebi-5988	80	32	judgment	judgment	NOUN
ajebi-5988	80	33	is	be	AUX
ajebi-5988	80	34	substituted	substitute	VERB
ajebi-5988	80	35	with	with	ADP
ajebi-5988	80	36	algorithmic	algorithmic	ADJ
ajebi-5988	80	37	decision	decision	NOUN
ajebi-5988	80	38	-	-	PUNCT
ajebi-5988	80	39	making	making	NOUN
ajebi-5988	80	40	.	.	PUNCT
ajebi-5988	81	1	perhaps	perhaps	ADV
ajebi-5988	81	2	most	most	ADV
ajebi-5988	81	3	troubling	troubling	ADJ
ajebi-5988	81	4	is	be	AUX
ajebi-5988	81	5	the	the	DET
ajebi-5988	81	6	lack	lack	NOUN
ajebi-5988	81	7	of	of	ADP
ajebi-5988	81	8	proper	proper	ADJ
ajebi-5988	81	9	attention	attention	NOUN
ajebi-5988	81	10	given	give	VERB
ajebi-5988	81	11	to	to	ADP
ajebi-5988	81	12	cybersecurity	cybersecurity	NOUN
ajebi-5988	81	13	threats	threat	NOUN
ajebi-5988	81	14	and	and	CCONJ
ajebi-5988	81	15	system	system	NOUN
ajebi-5988	81	16	weaknesses	weakness	NOUN
ajebi-5988	81	17	that	that	PRON
ajebi-5988	81	18	come	come	VERB
ajebi-5988	81	19	with	with	ADP
ajebi-5988	81	20	heightened	heightened	ADJ
ajebi-5988	81	21	digitalization	digitalization	NOUN
ajebi-5988	81	22	,	,	PUNCT
ajebi-5988	81	23	which	which	PRON
ajebi-5988	81	24	indicates	indicate	VERB
ajebi-5988	81	25	that	that	SCONJ
ajebi-5988	81	26	a	a	DET
ajebi-5988	81	27	lot	lot	NOUN
ajebi-5988	81	28	of	of	ADP
ajebi-5988	81	29	organizations	organization	NOUN
ajebi-5988	81	30	might	might	AUX
ajebi-5988	81	31	be	be	AUX
ajebi-5988	81	32	exchanging	exchange	VERB
ajebi-5988	81	33	typical	typical	ADJ
ajebi-5988	81	34	operational	operational	ADJ
ajebi-5988	81	35	risks	risk	NOUN
ajebi-5988	81	36	for	for	ADP
ajebi-5988	81	37	potentially	potentially	ADV
ajebi-5988	81	38	more	more	ADV
ajebi-5988	81	39	devastating	devastating	ADJ
ajebi-5988	81	40	technology	technology	NOUN
ajebi-5988	81	41	risks	risk	NOUN
ajebi-5988	81	42	without	without	ADP
ajebi-5988	81	43	necessarily	necessarily	ADV
ajebi-5988	81	44	appreciating	appreciate	VERB
ajebi-5988	81	45	the	the	DET
ajebi-5988	81	46	ramifications	ramification	NOUN
ajebi-5988	81	47	of	of	ADP
ajebi-5988	81	48	such	such	DET
ajebi-5988	81	49	an	an	DET
ajebi-5988	81	50	exchange	exchange	NOUN
ajebi-5988	81	51	.	.	PUNCT
ajebi-5988	82	1	the	the	DET
ajebi-5988	82	2	digital	digital	ADJ
ajebi-5988	82	3	transformation	transformation	NOUN
ajebi-5988	82	4	of	of	ADP
ajebi-5988	82	5	financial	financial	ADJ
ajebi-5988	82	6	management	management	NOUN
ajebi-5988	82	7	,	,	PUNCT
ajebi-5988	82	8	driven	drive	VERB
ajebi-5988	82	9	by	by	ADP
ajebi-5988	82	10	ai	ai	PROPN
ajebi-5988	82	11	,	,	PUNCT
ajebi-5988	82	12	blockchain	blockchain	NOUN
ajebi-5988	82	13	,	,	PUNCT
ajebi-5988	82	14	and	and	CCONJ
ajebi-5988	82	15	cloud	cloud	NOUN
ajebi-5988	82	16	-	-	PUNCT
ajebi-5988	82	17	based	base	VERB
ajebi-5988	82	18	systems	system	NOUN
ajebi-5988	82	19	,	,	PUNCT
ajebi-5988	82	20	has	have	AUX
ajebi-5988	82	21	undeniably	undeniably	ADV
ajebi-5988	82	22	enhanced	enhance	VERB
ajebi-5988	82	23	efficiency	efficiency	NOUN
ajebi-5988	82	24	,	,	PUNCT
ajebi-5988	82	25	predictive	predictive	ADJ
ajebi-5988	82	26	capability	capability	NOUN
ajebi-5988	82	27	,	,	PUNCT
ajebi-5988	82	28	and	and	CCONJ
ajebi-5988	82	29	operational	operational	ADJ
ajebi-5988	82	30	transparency	transparency	NOUN
ajebi-5988	82	31	,	,	PUNCT
ajebi-5988	82	32	yet	yet	CCONJ
ajebi-5988	82	33	a	a	DET
ajebi-5988	82	34	critical	critical	ADJ
ajebi-5988	82	35	evaluation	evaluation	NOUN
ajebi-5988	82	36	reveals	reveal	VERB
ajebi-5988	82	37	significant	significant	ADJ
ajebi-5988	82	38	challenges	challenge	NOUN
ajebi-5988	82	39	and	and	CCONJ
ajebi-5988	82	40	potential	potential	ADJ
ajebi-5988	82	41	pitfalls	pitfall	NOUN
ajebi-5988	82	42	.	.	PUNCT
ajebi-5988	83	1	chen	chen	PROPN
ajebi-5988	83	2	and	and	CCONJ
ajebi-5988	83	3	zhang	zhang	PROPN
ajebi-5988	83	4	(	(	PUNCT
ajebi-5988	83	5	2023	2023	NUM
ajebi-5988	83	6	)	)	PUNCT
ajebi-5988	83	7	show	show	VERB
ajebi-5988	83	8	that	that	PRON
ajebi-5988	83	9	ai	ai	VERB
ajebi-5988	83	10	and	and	CCONJ
ajebi-5988	83	11	machine	machine	NOUN
ajebi-5988	83	12	learning	learning	NOUN
ajebi-5988	83	13	improve	improve	VERB
ajebi-5988	83	14	predictive	predictive	ADJ
ajebi-5988	83	15	analytics	analytic	NOUN
ajebi-5988	83	16	,	,	PUNCT
ajebi-5988	83	17	automate	automate	ADJ
ajebi-5988	83	18	decision	decision	NOUN
ajebi-5988	83	19	-	-	PUNCT
ajebi-5988	83	20	making	making	NOUN
ajebi-5988	83	21	,	,	PUNCT
ajebi-5988	83	22	and	and	CCONJ
ajebi-5988	83	23	strengthen	strengthen	VERB
ajebi-5988	83	24	fraud	fraud	NOUN
ajebi-5988	83	25	detection	detection	NOUN
ajebi-5988	83	26	,	,	PUNCT
ajebi-5988	83	27	while	while	SCONJ
ajebi-5988	83	28	nakamoto	nakamoto	NOUN
ajebi-5988	83	29	and	and	CCONJ
ajebi-5988	83	30	williams	williams	PROPN
ajebi-5988	83	31	(	(	PUNCT
ajebi-5988	83	32	2022	2022	NUM
ajebi-5988	83	33	)	)	PUNCT
ajebi-5988	83	34	highlight	highlight	PROPN
ajebi-5988	83	35	blockchain	blockchain	PROPN
ajebi-5988	83	36	’s	’s	PART
ajebi-5988	83	37	contributions	contribution	NOUN
ajebi-5988	83	38	to	to	ADP
ajebi-5988	83	39	transaction	transaction	NOUN
ajebi-5988	83	40	security	security	NOUN
ajebi-5988	83	41	,	,	PUNCT
ajebi-5988	83	42	cost	cost	NOUN
ajebi-5988	83	43	reduction	reduction	NOUN
ajebi-5988	83	44	,	,	PUNCT
ajebi-5988	83	45	and	and	CCONJ
ajebi-5988	83	46	regulatory	regulatory	ADJ
ajebi-5988	83	47	compliance	compliance	NOUN
ajebi-5988	83	48	,	,	PUNCT
ajebi-5988	83	49	particularly	particularly	ADV
ajebi-5988	83	50	through	through	ADP
ajebi-5988	83	51	smart	smart	ADJ
ajebi-5988	83	52	contracts	contract	NOUN
ajebi-5988	83	53	that	that	PRON
ajebi-5988	83	54	streamline	streamline	VERB
ajebi-5988	83	55	routine	routine	ADJ
ajebi-5988	83	56	processes	process	NOUN
ajebi-5988	83	57	.	.	PUNCT
ajebi-5988	84	1	cloud	cloud	NOUN
ajebi-5988	84	2	-	-	PUNCT
ajebi-5988	84	3	based	base	VERB
ajebi-5988	84	4	solutions	solution	NOUN
ajebi-5988	84	5	,	,	PUNCT
ajebi-5988	84	6	as	as	SCONJ
ajebi-5988	84	7	reported	report	VERB
ajebi-5988	84	8	by	by	ADP
ajebi-5988	84	9	the	the	DET
ajebi-5988	84	10	amazon	amazon	PROPN
ajebi-5988	84	11	web	web	PROPN
ajebi-5988	84	12	services	services	PROPN
ajebi-5988	84	13	institute	institute	PROPN
ajebi-5988	84	14	(	(	PUNCT
ajebi-5988	84	15	2023	2023	NUM
ajebi-5988	84	16	)	)	PUNCT
ajebi-5988	84	17	,	,	PUNCT
ajebi-5988	84	18	further	far	ADV
ajebi-5988	84	19	offer	offer	VERB
ajebi-5988	84	20	scalability	scalability	NOUN
ajebi-5988	84	21	,	,	PUNCT
ajebi-5988	84	22	reliability	reliability	NOUN
ajebi-5988	84	23	,	,	PUNCT
ajebi-5988	84	24	and	and	CCONJ
ajebi-5988	84	25	reduced	reduce	VERB
ajebi-5988	84	26	it	it	PRON
ajebi-5988	84	27	costs	cost	NOUN
ajebi-5988	84	28	.	.	PUNCT
ajebi-5988	85	1	however	however	ADV
ajebi-5988	85	2	,	,	PUNCT
ajebi-5988	85	3	the	the	DET
ajebi-5988	85	4	literature	literature	NOUN
ajebi-5988	85	5	tends	tend	VERB
ajebi-5988	85	6	to	to	PART
ajebi-5988	85	7	focus	focus	VERB
ajebi-5988	85	8	on	on	ADP
ajebi-5988	85	9	successful	successful	ADJ
ajebi-5988	85	10	implementations	implementation	NOUN
ajebi-5988	85	11	,	,	PUNCT
ajebi-5988	85	12	overlooking	overlook	VERB
ajebi-5988	85	13	failed	fail	VERB
ajebi-5988	85	14	or	or	CCONJ
ajebi-5988	85	15	problematic	problematic	ADJ
ajebi-5988	85	16	adoptions	adoption	NOUN
ajebi-5988	85	17	,	,	PUNCT
ajebi-5988	85	18	which	which	PRON
ajebi-5988	85	19	risks	risk	VERB
ajebi-5988	85	20	creating	create	VERB
ajebi-5988	85	21	an	an	DET
ajebi-5988	85	22	overly	overly	ADV
ajebi-5988	85	23	optimistic	optimistic	ADJ
ajebi-5988	85	24	narrative	narrative	NOUN
ajebi-5988	85	25	of	of	ADP
ajebi-5988	85	26	digital	digital	ADJ
ajebi-5988	85	27	transformation	transformation	NOUN
ajebi-5988	85	28	.	.	PUNCT
ajebi-5988	86	1	organizations	organization	NOUN
ajebi-5988	86	2	often	often	ADV
ajebi-5988	86	3	face	face	VERB
ajebi-5988	86	4	a	a	DET
ajebi-5988	86	5	“	"	PUNCT
ajebi-5988	86	6	technology	technology	NOUN
ajebi-5988	86	7	treadmill	treadmill	NOUN
ajebi-5988	86	8	,	,	PUNCT
ajebi-5988	86	9	”	"	PUNCT
ajebi-5988	86	10	investing	invest	VERB
ajebi-5988	86	11	continuously	continuously	ADV
ajebi-5988	86	12	in	in	ADP
ajebi-5988	86	13	new	new	ADJ
ajebi-5988	86	14	systems	system	NOUN
ajebi-5988	86	15	before	before	ADP
ajebi-5988	86	16	realizing	realize	VERB
ajebi-5988	86	17	the	the	DET
ajebi-5988	86	18	full	full	ADJ
ajebi-5988	86	19	benefits	benefit	NOUN
ajebi-5988	86	20	of	of	ADP
ajebi-5988	86	21	existing	exist	VERB
ajebi-5988	86	22	ones	one	NOUN
ajebi-5988	86	23	,	,	PUNCT
ajebi-5988	86	24	which	which	PRON
ajebi-5988	86	25	can	can	AUX
ajebi-5988	86	26	lead	lead	VERB
ajebi-5988	86	27	to	to	ADP
ajebi-5988	86	28	digital	digital	ADJ
ajebi-5988	86	29	fatigue	fatigue	NOUN
ajebi-5988	86	30	.	.	PUNCT
ajebi-5988	87	1	additionally	additionally	ADV
ajebi-5988	87	2	,	,	PUNCT
ajebi-5988	87	3	the	the	DET
ajebi-5988	87	4	emphasis	emphasis	NOUN
ajebi-5988	87	5	on	on	ADP
ajebi-5988	87	6	quantitative	quantitative	ADJ
ajebi-5988	87	7	efficiency	efficiency	NOUN
ajebi-5988	87	8	gains	gain	NOUN
ajebi-5988	87	9	often	often	ADV
ajebi-5988	87	10	underestimates	underestimate	VERB
ajebi-5988	87	11	qualitative	qualitative	ADJ
ajebi-5988	87	12	challenges	challenge	NOUN
ajebi-5988	87	13	,	,	PUNCT
ajebi-5988	87	14	including	include	VERB
ajebi-5988	87	15	system	system	NOUN
ajebi-5988	87	16	complexity	complexity	NOUN
ajebi-5988	87	17	,	,	PUNCT
ajebi-5988	87	18	user	user	NOUN
ajebi-5988	87	19	acceptance	acceptance	NOUN
ajebi-5988	87	20	,	,	PUNCT
ajebi-5988	87	21	potential	potential	ADJ
ajebi-5988	87	22	loss	loss	NOUN
ajebi-5988	87	23	of	of	ADP
ajebi-5988	87	24	institutional	institutional	ADJ
ajebi-5988	87	25	knowledge	knowledge	NOUN
ajebi-5988	87	26	,	,	PUNCT
ajebi-5988	87	27	and	and	CCONJ
ajebi-5988	87	28	cybersecurity	cybersecurity	NOUN
ajebi-5988	87	29	vulnerabilities	vulnerability	NOUN
ajebi-5988	87	30	.	.	PUNCT
ajebi-5988	88	1	consequently	consequently	ADV
ajebi-5988	88	2	,	,	PUNCT
ajebi-5988	88	3	while	while	SCONJ
ajebi-5988	88	4	technological	technological	ADJ
ajebi-5988	88	5	innovations	innovation	NOUN
ajebi-5988	88	6	in	in	ADP
ajebi-5988	88	7	financial	financial	ADJ
ajebi-5988	88	8	management	management	NOUN
ajebi-5988	88	9	present	present	ADJ
ajebi-5988	88	10	transformative	transformative	ADJ
ajebi-5988	88	11	opportunities	opportunity	NOUN
ajebi-5988	88	12	,	,	PUNCT
ajebi-5988	88	13	their	their	PRON
ajebi-5988	88	14	true	true	ADJ
ajebi-5988	88	15	effectiveness	effectiveness	NOUN
ajebi-5988	88	16	depends	depend	VERB
ajebi-5988	88	17	on	on	ADP
ajebi-5988	88	18	careful	careful	ADJ
ajebi-5988	88	19	implementation	implementation	NOUN
ajebi-5988	88	20	,	,	PUNCT
ajebi-5988	88	21	continuous	continuous	ADJ
ajebi-5988	88	22	capability	capability	NOUN
ajebi-5988	88	23	development	development	NOUN
ajebi-5988	88	24	,	,	PUNCT
ajebi-5988	88	25	and	and	CCONJ
ajebi-5988	88	26	a	a	DET
ajebi-5988	88	27	balanced	balanced	ADJ
ajebi-5988	88	28	consideration	consideration	NOUN
ajebi-5988	88	29	of	of	ADP
ajebi-5988	88	30	both	both	CCONJ
ajebi-5988	88	31	technological	technological	ADJ
ajebi-5988	88	32	and	and	CCONJ
ajebi-5988	88	33	human	human	ADJ
ajebi-5988	88	34	factors	factor	NOUN
ajebi-5988	88	35	.	.	PUNCT
ajebi-5988	89	1	risk	risk	NOUN
ajebi-5988	89	2	management	management	NOUN
ajebi-5988	89	3	and	and	CCONJ
ajebi-5988	89	4	financial	financial	ADJ
ajebi-5988	89	5	control	control	NOUN
ajebi-5988	89	6	contemporary	contemporary	ADJ
ajebi-5988	89	7	risk	risk	NOUN
ajebi-5988	89	8	management	management	NOUN
ajebi-5988	89	9	practices	practice	NOUN
ajebi-5988	89	10	have	have	AUX
ajebi-5988	89	11	evolved	evolve	VERB
ajebi-5988	89	12	to	to	PART
ajebi-5988	89	13	address	address	VERB
ajebi-5988	89	14	increasingly	increasingly	ADV
ajebi-5988	89	15	complex	complex	ADJ
ajebi-5988	89	16	and	and	CCONJ
ajebi-5988	89	17	interconnected	interconnected	ADJ
ajebi-5988	89	18	risk	risk	NOUN
ajebi-5988	89	19	factors	factor	NOUN
ajebi-5988	89	20	.	.	PUNCT
ajebi-5988	90	1	enterprise	enterprise	NOUN
ajebi-5988	90	2	risk	risk	NOUN
ajebi-5988	90	3	management	management	NOUN
ajebi-5988	90	4	(	(	PUNCT
ajebi-5988	90	5	erm	erm	PROPN
ajebi-5988	90	6	)	)	PUNCT
ajebi-5988	90	7	frameworks	framework	NOUN
ajebi-5988	90	8	,	,	PUNCT
ajebi-5988	90	9	as	as	SCONJ
ajebi-5988	90	10	described	describe	VERB
ajebi-5988	90	11	by	by	ADP
ajebi-5988	90	12	coso	coso	NOUN
ajebi-5988	90	13	(	(	PUNCT
ajebi-5988	90	14	2021	2021	NUM
ajebi-5988	90	15	)	)	PUNCT
ajebi-5988	90	16	,	,	PUNCT
ajebi-5988	90	17	provide	provide	VERB
ajebi-5988	90	18	comprehensive	comprehensive	ADJ
ajebi-5988	90	19	approaches	approach	NOUN
ajebi-5988	90	20	to	to	ADP
ajebi-5988	90	21	identifying	identify	VERB
ajebi-5988	90	22	,	,	PUNCT
ajebi-5988	90	23	assessing	assess	VERB
ajebi-5988	90	24	,	,	PUNCT
ajebi-5988	90	25	and	and	CCONJ
ajebi-5988	90	26	mitigating	mitigate	VERB
ajebi-5988	90	27	financial	financial	ADJ
ajebi-5988	90	28	and	and	CCONJ
ajebi-5988	90	29	operational	operational	ADJ
ajebi-5988	90	30	risks	risk	NOUN
ajebi-5988	90	31	across	across	ADP
ajebi-5988	90	32	organizational	organizational	ADJ
ajebi-5988	90	33	functions	function	NOUN
ajebi-5988	90	34	.	.	PUNCT
ajebi-5988	91	1	financial	financial	ADJ
ajebi-5988	91	2	risk	risk	NOUN
ajebi-5988	91	3	management	management	NOUN
ajebi-5988	91	4	has	have	AUX
ajebi-5988	91	5	expanded	expand	VERB
ajebi-5988	91	6	beyond	beyond	ADP
ajebi-5988	91	7	traditional	traditional	ADJ
ajebi-5988	91	8	market	market	NOUN
ajebi-5988	91	9	and	and	CCONJ
ajebi-5988	91	10	credit	credit	NOUN
ajebi-5988	91	11	risks	risk	NOUN
ajebi-5988	91	12	to	to	PART
ajebi-5988	91	13	encompass	encompass	VERB
ajebi-5988	91	14	operational	operational	ADJ
ajebi-5988	91	15	,	,	PUNCT
ajebi-5988	91	16	reputational	reputational	ADJ
ajebi-5988	91	17	,	,	PUNCT
ajebi-5988	91	18	and	and	CCONJ
ajebi-5988	91	19	cyber	cyber	ADJ
ajebi-5988	91	20	risks	risk	NOUN
ajebi-5988	91	21	.	.	PUNCT
ajebi-5988	92	1	hull	hull	NOUN
ajebi-5988	92	2	(	(	PUNCT
ajebi-5988	92	3	2023	2023	NUM
ajebi-5988	92	4	)	)	PUNCT
ajebi-5988	92	5	demonstrates	demonstrate	VERB
ajebi-5988	92	6	that	that	SCONJ
ajebi-5988	92	7	organizations	organization	NOUN
ajebi-5988	92	8	with	with	ADP
ajebi-5988	92	9	integrated	integrate	VERB
ajebi-5988	92	10	risk	risk	NOUN
ajebi-5988	92	11	management	management	NOUN
ajebi-5988	92	12	frameworks	framework	NOUN
ajebi-5988	92	13	show	show	VERB
ajebi-5988	92	14	greater	great	ADJ
ajebi-5988	92	15	resilience	resilience	NOUN
ajebi-5988	92	16	during	during	ADP
ajebi-5988	92	17	economic	economic	ADJ
ajebi-5988	92	18	downturns	downturn	NOUN
ajebi-5988	92	19	and	and	CCONJ
ajebi-5988	92	20	market	market	NOUN
ajebi-5988	92	21	volatility	volatility	NOUN
ajebi-5988	92	22	.	.	PUNCT
ajebi-5988	93	1	the	the	DET
ajebi-5988	93	2	implementation	implementation	NOUN
ajebi-5988	93	3	of	of	ADP
ajebi-5988	93	4	value	value	NOUN
ajebi-5988	93	5	at	at	ADP
ajebi-5988	93	6	risk	risk	NOUN
ajebi-5988	93	7	(	(	PUNCT
ajebi-5988	93	8	var	var	NOUN
ajebi-5988	93	9	)	)	PUNCT
ajebi-5988	93	10	and	and	CCONJ
ajebi-5988	93	11	conditional	conditional	ADJ
ajebi-5988	93	12	pa	pa	PROPN
ajebi-5988	93	13	ge	ge	PROPN
ajebi-5988	93	14	13	13	NUM
ajebi-5988	93	15	7	7	NUM
ajebi-5988	93	16	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-5988	93	17	am	am	NOUN
ajebi-5988	93	18	.	.	PUNCT
ajebi-5988	94	1	j.	j.	PROPN
ajebi-5988	94	2	econ	econ	PROPN
ajebi-5988	94	3	.	.	PUNCT
ajebi-5988	94	4	bus	bus	PROPN
ajebi-5988	94	5	.	.	PUNCT
ajebi-5988	95	1	innov	innov	PROPN
ajebi-5988	95	2	.	.	PUNCT
ajebi-5988	96	1	4(3	4(3	NUM
ajebi-5988	96	2	)	)	PUNCT
ajebi-5988	96	3	134	134	NUM
ajebi-5988	96	4	-	-	SYM
ajebi-5988	96	5	139	139	NUM
ajebi-5988	96	6	,	,	PUNCT
ajebi-5988	96	7	2025	2025	NUM
ajebi-5988	96	8	value	value	NOUN
ajebi-5988	96	9	at	at	ADP
ajebi-5988	96	10	risk	risk	NOUN
ajebi-5988	96	11	(	(	PUNCT
ajebi-5988	96	12	cvar	cvar	NOUN
ajebi-5988	96	13	)	)	PUNCT
ajebi-5988	96	14	models	model	NOUN
ajebi-5988	96	15	has	have	AUX
ajebi-5988	96	16	enhanced	enhance	VERB
ajebi-5988	96	17	quantitative	quantitative	ADJ
ajebi-5988	96	18	risk	risk	NOUN
ajebi-5988	96	19	assessment	assessment	NOUN
ajebi-5988	96	20	capabilities	capability	NOUN
ajebi-5988	96	21	.	.	PUNCT
ajebi-5988	97	1	internal	internal	ADJ
ajebi-5988	97	2	control	control	NOUN
ajebi-5988	97	3	systems	system	NOUN
ajebi-5988	97	4	have	have	AUX
ajebi-5988	97	5	been	be	AUX
ajebi-5988	97	6	strengthened	strengthen	VERB
ajebi-5988	97	7	through	through	ADP
ajebi-5988	97	8	the	the	DET
ajebi-5988	97	9	adoption	adoption	NOUN
ajebi-5988	97	10	of	of	ADP
ajebi-5988	97	11	continuous	continuous	ADJ
ajebi-5988	97	12	monitoring	monitoring	NOUN
ajebi-5988	97	13	technologies	technology	NOUN
ajebi-5988	97	14	and	and	CCONJ
ajebi-5988	97	15	real	real	ADJ
ajebi-5988	97	16	-	-	PUNCT
ajebi-5988	97	17	time	time	NOUN
ajebi-5988	97	18	risk	risk	NOUN
ajebi-5988	97	19	assessment	assessment	NOUN
ajebi-5988	97	20	tools	tool	NOUN
ajebi-5988	97	21	.	.	PUNCT
ajebi-5988	98	1	research	research	NOUN
ajebi-5988	98	2	by	by	ADP
ajebi-5988	98	3	pwc	pwc	PROPN
ajebi-5988	98	4	global	global	ADJ
ajebi-5988	98	5	risk	risk	NOUN
ajebi-5988	98	6	survey	survey	NOUN
ajebi-5988	98	7	(	(	PUNCT
ajebi-5988	98	8	2023	2023	NUM
ajebi-5988	98	9	)	)	PUNCT
ajebi-5988	98	10	indicates	indicate	VERB
ajebi-5988	98	11	that	that	SCONJ
ajebi-5988	98	12	organizations	organization	NOUN
ajebi-5988	98	13	utilizing	utilize	VERB
ajebi-5988	98	14	advanced	advanced	ADJ
ajebi-5988	98	15	internal	internal	ADJ
ajebi-5988	98	16	control	control	NOUN
ajebi-5988	98	17	systems	system	NOUN
ajebi-5988	98	18	experience	experience	NOUN
ajebi-5988	98	19	40	40	NUM
ajebi-5988	98	20	%	%	NOUN
ajebi-5988	98	21	fewer	few	ADJ
ajebi-5988	98	22	control	control	NOUN
ajebi-5988	98	23	failures	failure	NOUN
ajebi-5988	98	24	and	and	CCONJ
ajebi-5988	98	25	demonstrate	demonstrate	VERB
ajebi-5988	98	26	superior	superior	ADJ
ajebi-5988	98	27	regulatory	regulatory	ADJ
ajebi-5988	98	28	compliance	compliance	NOUN
ajebi-5988	98	29	rates	rate	NOUN
ajebi-5988	98	30	.	.	PUNCT
ajebi-5988	99	1	current	current	ADJ
ajebi-5988	99	2	risk	risk	NOUN
ajebi-5988	99	3	management	management	NOUN
ajebi-5988	99	4	research	research	NOUN
ajebi-5988	99	5	emphasizes	emphasize	VERB
ajebi-5988	99	6	a	a	DET
ajebi-5988	99	7	critical	critical	ADJ
ajebi-5988	99	8	move	move	NOUN
ajebi-5988	99	9	towards	towards	ADP
ajebi-5988	99	10	more	more	ADV
ajebi-5988	99	11	unified	unified	ADJ
ajebi-5988	99	12	and	and	CCONJ
ajebi-5988	99	13	technology	technology	NOUN
ajebi-5988	99	14	-	-	PUNCT
ajebi-5988	99	15	based	base	VERB
ajebi-5988	99	16	models	model	NOUN
ajebi-5988	99	17	,	,	PUNCT
ajebi-5988	99	18	but	but	CCONJ
ajebi-5988	99	19	it	it	PRON
ajebi-5988	99	20	also	also	ADV
ajebi-5988	99	21	points	point	VERB
ajebi-5988	99	22	to	to	ADP
ajebi-5988	99	23	practical	practical	ADJ
ajebi-5988	99	24	and	and	CCONJ
ajebi-5988	99	25	strategic	strategic	ADJ
ajebi-5988	99	26	issues	issue	NOUN
ajebi-5988	99	27	in	in	ADP
ajebi-5988	99	28	their	their	PRON
ajebi-5988	99	29	implementation	implementation	NOUN
ajebi-5988	99	30	.	.	PUNCT
ajebi-5988	100	1	coso	coso	NOUN
ajebi-5988	100	2	’s	’s	PART
ajebi-5988	100	3	(	(	PUNCT
ajebi-5988	100	4	2021	2021	NUM
ajebi-5988	100	5	)	)	PUNCT
ajebi-5988	100	6	enterprise	enterprise	NOUN
ajebi-5988	100	7	risk	risk	NOUN
ajebi-5988	100	8	management	management	NOUN
ajebi-5988	100	9	model	model	NOUN
ajebi-5988	100	10	expands	expand	VERB
ajebi-5988	100	11	risk	risk	NOUN
ajebi-5988	100	12	monitoring	monitoring	NOUN
ajebi-5988	100	13	beyond	beyond	ADP
ajebi-5988	100	14	fiscal	fiscal	ADJ
ajebi-5988	100	15	silos	silo	NOUN
ajebi-5988	100	16	,	,	PUNCT
ajebi-5988	100	17	creating	create	VERB
ajebi-5988	100	18	organization	organization	NOUN
ajebi-5988	100	19	-	-	PUNCT
ajebi-5988	100	20	wide	wide	ADJ
ajebi-5988	100	21	awareness	awareness	NOUN
ajebi-5988	100	22	of	of	ADP
ajebi-5988	100	23	risks	risk	NOUN
ajebi-5988	100	24	and	and	CCONJ
ajebi-5988	100	25	coordinated	coordinated	ADJ
ajebi-5988	100	26	mitigation	mitigation	NOUN
ajebi-5988	100	27	plans	plan	NOUN
ajebi-5988	100	28	,	,	PUNCT
ajebi-5988	100	29	but	but	CCONJ
ajebi-5988	100	30	effective	effective	ADJ
ajebi-5988	100	31	adoption	adoption	NOUN
ajebi-5988	100	32	depends	depend	VERB
ajebi-5988	100	33	on	on	ADP
ajebi-5988	100	34	sound	sound	ADJ
ajebi-5988	100	35	governance	governance	NOUN
ajebi-5988	100	36	mechanisms	mechanism	NOUN
ajebi-5988	100	37	and	and	CCONJ
ajebi-5988	100	38	crossfunctional	crossfunctional	ADJ
ajebi-5988	100	39	cooperation	cooperation	NOUN
ajebi-5988	100	40	that	that	PRON
ajebi-5988	100	41	can	can	AUX
ajebi-5988	100	42	prove	prove	VERB
ajebi-5988	100	43	hard	hard	ADJ
ajebi-5988	100	44	to	to	PART
ajebi-5988	100	45	sustain	sustain	VERB
ajebi-5988	100	46	.	.	PUNCT
ajebi-5988	101	1	hull	hull	NOUN
ajebi-5988	101	2	’s	’s	X
ajebi-5988	101	3	(	(	PUNCT
ajebi-5988	101	4	2023	2023	NUM
ajebi-5988	101	5	)	)	PUNCT
ajebi-5988	101	6	proof	proof	NOUN
ajebi-5988	101	7	that	that	SCONJ
ajebi-5988	101	8	frameworks	framework	VERB
ajebi-5988	101	9	that	that	PRON
ajebi-5988	101	10	incorporate	incorporate	VERB
ajebi-5988	101	11	integrated	integrate	VERB
ajebi-5988	101	12	ones	one	NOUN
ajebi-5988	101	13	build	build	VERB
ajebi-5988	101	14	resilience	resilience	NOUN
ajebi-5988	101	15	under	under	ADP
ajebi-5988	101	16	economic	economic	ADJ
ajebi-5988	101	17	shocks	shock	NOUN
ajebi-5988	101	18	confirms	confirm	VERB
ajebi-5988	101	19	the	the	DET
ajebi-5988	101	20	necessity	necessity	NOUN
ajebi-5988	101	21	of	of	ADP
ajebi-5988	101	22	broadening	broaden	VERB
ajebi-5988	101	23	risk	risk	NOUN
ajebi-5988	101	24	management	management	NOUN
ajebi-5988	101	25	to	to	ADP
ajebi-5988	101	26	new	new	ADJ
ajebi-5988	101	27	fields	field	NOUN
ajebi-5988	101	28	like	like	ADP
ajebi-5988	101	29	cyber	cyber	NOUN
ajebi-5988	101	30	and	and	CCONJ
ajebi-5988	101	31	reputational	reputational	ADJ
ajebi-5988	101	32	risks	risk	NOUN
ajebi-5988	101	33	,	,	PUNCT
ajebi-5988	101	34	though	though	SCONJ
ajebi-5988	101	35	these	these	DET
ajebi-5988	101	36	less	less	ADJ
ajebi-5988	101	37	concrete	concrete	ADJ
ajebi-5988	101	38	exposures	exposure	NOUN
ajebi-5988	101	39	are	be	AUX
ajebi-5988	101	40	still	still	ADV
ajebi-5988	101	41	difficult	difficult	ADJ
ajebi-5988	101	42	to	to	PART
ajebi-5988	101	43	quantify	quantify	VERB
ajebi-5988	101	44	accurately	accurately	ADV
ajebi-5988	101	45	.	.	PUNCT
ajebi-5988	102	1	quantitative	quantitative	ADJ
ajebi-5988	102	2	measures	measure	NOUN
ajebi-5988	102	3	such	such	ADJ
ajebi-5988	102	4	as	as	ADP
ajebi-5988	102	5	var	var	NOUN
ajebi-5988	102	6	and	and	CCONJ
ajebi-5988	102	7	cvar	cvar	NOUN
ajebi-5988	102	8	improve	improve	VERB
ajebi-5988	102	9	the	the	DET
ajebi-5988	102	10	accuracy	accuracy	NOUN
ajebi-5988	102	11	of	of	ADP
ajebi-5988	102	12	risk	risk	NOUN
ajebi-5988	102	13	quantification	quantification	NOUN
ajebi-5988	102	14	,	,	PUNCT
ajebi-5988	102	15	but	but	CCONJ
ajebi-5988	102	16	such	such	ADJ
ajebi-5988	102	17	models	model	NOUN
ajebi-5988	102	18	rely	rely	VERB
ajebi-5988	102	19	on	on	ADP
ajebi-5988	102	20	historical	historical	ADJ
ajebi-5988	102	21	information	information	NOUN
ajebi-5988	102	22	and	and	CCONJ
ajebi-5988	102	23	assumptions	assumption	NOUN
ajebi-5988	102	24	that	that	PRON
ajebi-5988	102	25	might	might	AUX
ajebi-5988	102	26	collapse	collapse	VERB
ajebi-5988	102	27	under	under	ADP
ajebi-5988	102	28	stressful	stressful	ADJ
ajebi-5988	102	29	market	market	NOUN
ajebi-5988	102	30	conditions	condition	NOUN
ajebi-5988	102	31	.	.	PUNCT
ajebi-5988	103	1	similarly	similarly	ADV
ajebi-5988	103	2	,	,	PUNCT
ajebi-5988	103	3	the	the	DET
ajebi-5988	103	4	pwc	pwc	PROPN
ajebi-5988	103	5	global	global	ADJ
ajebi-5988	103	6	risk	risk	NOUN
ajebi-5988	103	7	survey	survey	NOUN
ajebi-5988	103	8	(	(	PUNCT
ajebi-5988	103	9	2023	2023	NUM
ajebi-5988	103	10	)	)	PUNCT
ajebi-5988	103	11	indicates	indicate	VERB
ajebi-5988	103	12	that	that	SCONJ
ajebi-5988	103	13	advanced	advanced	ADJ
ajebi-5988	103	14	,	,	PUNCT
ajebi-5988	103	15	technology	technology	NOUN
ajebi-5988	103	16	-	-	PUNCT
ajebi-5988	103	17	driven	drive	VERB
ajebi-5988	103	18	internal	internal	ADJ
ajebi-5988	103	19	controls	control	NOUN
ajebi-5988	103	20	lower	low	ADJ
ajebi-5988	103	21	failure	failure	NOUN
ajebi-5988	103	22	and	and	CCONJ
ajebi-5988	103	23	enhance	enhance	VERB
ajebi-5988	103	24	regulatory	regulatory	ADJ
ajebi-5988	103	25	compliance	compliance	NOUN
ajebi-5988	103	26	,	,	PUNCT
ajebi-5988	103	27	but	but	CCONJ
ajebi-5988	103	28	such	such	DET
ajebi-5988	103	29	a	a	DET
ajebi-5988	103	30	system	system	NOUN
ajebi-5988	103	31	requires	require	VERB
ajebi-5988	103	32	ongoing	ongoing	ADJ
ajebi-5988	103	33	investments	investment	NOUN
ajebi-5988	103	34	in	in	ADP
ajebi-5988	103	35	digital	digital	ADJ
ajebi-5988	103	36	infrastructure	infrastructure	NOUN
ajebi-5988	103	37	and	and	CCONJ
ajebi-5988	103	38	talent	talent	NOUN
ajebi-5988	103	39	.	.	PUNCT
ajebi-5988	104	1	overall	overall	ADV
ajebi-5988	104	2	,	,	PUNCT
ajebi-5988	104	3	while	while	SCONJ
ajebi-5988	104	4	contemporary	contemporary	ADJ
ajebi-5988	104	5	risk	risk	NOUN
ajebi-5988	104	6	management	management	NOUN
ajebi-5988	104	7	practices	practice	NOUN
ajebi-5988	104	8	raise	raise	VERB
ajebi-5988	104	9	organizational	organizational	ADJ
ajebi-5988	104	10	readiness	readiness	NOUN
ajebi-5988	104	11	and	and	CCONJ
ajebi-5988	104	12	flexibility	flexibility	NOUN
ajebi-5988	104	13	substantially	substantially	ADV
ajebi-5988	104	14	,	,	PUNCT
ajebi-5988	104	15	their	their	PRON
ajebi-5988	104	16	own	own	ADJ
ajebi-5988	104	17	success	success	NOUN
ajebi-5988	104	18	depends	depend	VERB
ajebi-5988	104	19	on	on	ADP
ajebi-5988	104	20	continued	continue	VERB
ajebi-5988	104	21	leadership	leadership	NOUN
ajebi-5988	104	22	commitment	commitment	NOUN
ajebi-5988	104	23	,	,	PUNCT
ajebi-5988	104	24	good	good	ADJ
ajebi-5988	104	25	quality	quality	NOUN
ajebi-5988	104	26	data	datum	NOUN
ajebi-5988	104	27	,	,	PUNCT
ajebi-5988	104	28	and	and	CCONJ
ajebi-5988	104	29	the	the	DET
ajebi-5988	104	30	capacity	capacity	NOUN
ajebi-5988	104	31	to	to	PART
ajebi-5988	104	32	adjust	adjust	VERB
ajebi-5988	104	33	models	model	NOUN
ajebi-5988	104	34	to	to	ADP
ajebi-5988	104	35	changing	change	VERB
ajebi-5988	104	36	,	,	PUNCT
ajebi-5988	104	37	frequently	frequently	ADV
ajebi-5988	104	38	unpredictable	unpredictable	ADJ
ajebi-5988	104	39	risk	risk	NOUN
ajebi-5988	104	40	environments	environment	NOUN
ajebi-5988	104	41	.	.	PUNCT
ajebi-5988	105	1	performance	performance	NOUN
ajebi-5988	105	2	measurement	measurement	NOUN
ajebi-5988	105	3	and	and	CCONJ
ajebi-5988	105	4	financial	financial	ADJ
ajebi-5988	105	5	analytics	analytic	NOUN
ajebi-5988	105	6	modern	modern	ADJ
ajebi-5988	105	7	performance	performance	NOUN
ajebi-5988	105	8	measurement	measurement	NOUN
ajebi-5988	105	9	systems	system	NOUN
ajebi-5988	105	10	have	have	AUX
ajebi-5988	105	11	evolved	evolve	VERB
ajebi-5988	105	12	to	to	PART
ajebi-5988	105	13	incorporate	incorporate	VERB
ajebi-5988	105	14	both	both	CCONJ
ajebi-5988	105	15	financial	financial	ADJ
ajebi-5988	105	16	and	and	CCONJ
ajebi-5988	105	17	non	non	ADJ
ajebi-5988	105	18	-	-	ADJ
ajebi-5988	105	19	financial	financial	ADJ
ajebi-5988	105	20	metrics	metric	NOUN
ajebi-5988	105	21	,	,	PUNCT
ajebi-5988	105	22	providing	provide	VERB
ajebi-5988	105	23	more	more	ADV
ajebi-5988	105	24	comprehensive	comprehensive	ADJ
ajebi-5988	105	25	organizational	organizational	ADJ
ajebi-5988	105	26	performance	performance	NOUN
ajebi-5988	105	27	insights	insight	NOUN
ajebi-5988	105	28	.	.	PUNCT
ajebi-5988	106	1	the	the	DET
ajebi-5988	106	2	balanced	balanced	ADJ
ajebi-5988	106	3	scorecard	scorecard	NOUN
ajebi-5988	106	4	approach	approach	NOUN
ajebi-5988	106	5	,	,	PUNCT
ajebi-5988	106	6	refined	refine	VERB
ajebi-5988	106	7	by	by	ADP
ajebi-5988	106	8	kaplan	kaplan	PROPN
ajebi-5988	106	9	and	and	CCONJ
ajebi-5988	106	10	norton	norton	PROPN
ajebi-5988	106	11	(	(	PUNCT
ajebi-5988	106	12	2022	2022	NUM
ajebi-5988	106	13	)	)	PUNCT
ajebi-5988	106	14	,	,	PUNCT
ajebi-5988	106	15	continues	continue	VERB
ajebi-5988	106	16	to	to	PART
ajebi-5988	106	17	serve	serve	VERB
ajebi-5988	106	18	as	as	ADP
ajebi-5988	106	19	a	a	DET
ajebi-5988	106	20	framework	framework	NOUN
ajebi-5988	106	21	for	for	ADP
ajebi-5988	106	22	linking	link	VERB
ajebi-5988	106	23	financial	financial	ADJ
ajebi-5988	106	24	performance	performance	NOUN
ajebi-5988	106	25	to	to	ADP
ajebi-5988	106	26	strategic	strategic	ADJ
ajebi-5988	106	27	objectives	objective	NOUN
ajebi-5988	106	28	across	across	ADP
ajebi-5988	106	29	multiple	multiple	ADJ
ajebi-5988	106	30	organizational	organizational	ADJ
ajebi-5988	106	31	dimensions	dimension	NOUN
ajebi-5988	106	32	.	.	PUNCT
ajebi-5988	107	1	financial	financial	ADJ
ajebi-5988	107	2	analytics	analytic	NOUN
ajebi-5988	107	3	and	and	CCONJ
ajebi-5988	107	4	business	business	NOUN
ajebi-5988	107	5	intelligence	intelligence	NOUN
ajebi-5988	107	6	tools	tool	NOUN
ajebi-5988	107	7	have	have	AUX
ajebi-5988	107	8	transformed	transform	VERB
ajebi-5988	107	9	how	how	SCONJ
ajebi-5988	107	10	organizations	organization	NOUN
ajebi-5988	107	11	interpret	interpret	VERB
ajebi-5988	107	12	and	and	CCONJ
ajebi-5988	107	13	utilize	utilize	VERB
ajebi-5988	107	14	financial	financial	ADJ
ajebi-5988	107	15	data	datum	NOUN
ajebi-5988	107	16	.	.	PUNCT
ajebi-5988	108	1	advanced	advanced	ADJ
ajebi-5988	108	2	analytics	analytic	NOUN
ajebi-5988	108	3	platforms	platform	NOUN
ajebi-5988	108	4	enable	enable	VERB
ajebi-5988	108	5	realtime	realtime	ADJ
ajebi-5988	108	6	performance	performance	NOUN
ajebi-5988	108	7	monitoring	monitoring	NOUN
ajebi-5988	108	8	,	,	PUNCT
ajebi-5988	108	9	predictive	predictive	ADJ
ajebi-5988	108	10	modeling	modeling	NOUN
ajebi-5988	108	11	,	,	PUNCT
ajebi-5988	108	12	and	and	CCONJ
ajebi-5988	108	13	scenario	scenario	NOUN
ajebi-5988	108	14	analysis	analysis	NOUN
ajebi-5988	108	15	.	.	PUNCT
ajebi-5988	109	1	studies	study	NOUN
ajebi-5988	109	2	by	by	ADP
ajebi-5988	109	3	mckinsey	mckinsey	NOUN
ajebi-5988	109	4	analytics	analytic	NOUN
ajebi-5988	109	5	(	(	PUNCT
ajebi-5988	109	6	2023	2023	NUM
ajebi-5988	109	7	)	)	PUNCT
ajebi-5988	109	8	show	show	VERB
ajebi-5988	109	9	that	that	SCONJ
ajebi-5988	109	10	organizations	organization	NOUN
ajebi-5988	109	11	leveraging	leverage	VERB
ajebi-5988	109	12	advanced	advanced	ADJ
ajebi-5988	109	13	financial	financial	ADJ
ajebi-5988	109	14	analytics	analytic	NOUN
ajebi-5988	109	15	achieve	achieve	VERB
ajebi-5988	109	16	20	20	NUM
ajebi-5988	109	17	-	-	SYM
ajebi-5988	109	18	25	25	NUM
ajebi-5988	109	19	%	%	NOUN
ajebi-5988	109	20	improvement	improvement	NOUN
ajebi-5988	109	21	in	in	ADP
ajebi-5988	109	22	financial	financial	ADJ
ajebi-5988	109	23	performance	performance	NOUN
ajebi-5988	109	24	compared	compare	VERB
ajebi-5988	109	25	to	to	ADP
ajebi-5988	109	26	those	those	PRON
ajebi-5988	109	27	using	use	VERB
ajebi-5988	109	28	traditional	traditional	ADJ
ajebi-5988	109	29	reporting	reporting	NOUN
ajebi-5988	109	30	methods	method	NOUN
ajebi-5988	109	31	.	.	PUNCT
ajebi-5988	110	1	key	key	ADJ
ajebi-5988	110	2	performance	performance	NOUN
ajebi-5988	110	3	indicators	indicator	NOUN
ajebi-5988	110	4	(	(	PUNCT
ajebi-5988	110	5	kpis	kpis	PROPN
ajebi-5988	110	6	)	)	PUNCT
ajebi-5988	110	7	have	have	AUX
ajebi-5988	110	8	become	become	VERB
ajebi-5988	110	9	more	more	ADV
ajebi-5988	110	10	sophisticated	sophisticated	ADJ
ajebi-5988	110	11	,	,	PUNCT
ajebi-5988	110	12	incorporating	incorporate	VERB
ajebi-5988	110	13	leading	lead	VERB
ajebi-5988	110	14	and	and	CCONJ
ajebi-5988	110	15	lagging	lag	VERB
ajebi-5988	110	16	indicators	indicator	NOUN
ajebi-5988	110	17	that	that	PRON
ajebi-5988	110	18	provide	provide	VERB
ajebi-5988	110	19	early	early	ADJ
ajebi-5988	110	20	warning	warning	NOUN
ajebi-5988	110	21	signals	signal	NOUN
ajebi-5988	110	22	and	and	CCONJ
ajebi-5988	110	23	trend	trend	NOUN
ajebi-5988	110	24	analysis	analysis	NOUN
ajebi-5988	110	25	.	.	PUNCT
ajebi-5988	111	1	research	research	NOUN
ajebi-5988	111	2	by	by	ADP
ajebi-5988	111	3	deloitte	deloitte	PROPN
ajebi-5988	111	4	performance	performance	NOUN
ajebi-5988	111	5	management	management	NOUN
ajebi-5988	111	6	(	(	PUNCT
ajebi-5988	111	7	2022	2022	NUM
ajebi-5988	111	8	)	)	PUNCT
ajebi-5988	111	9	demonstrates	demonstrate	VERB
ajebi-5988	111	10	that	that	SCONJ
ajebi-5988	111	11	organizations	organization	NOUN
ajebi-5988	111	12	with	with	ADP
ajebi-5988	111	13	well	well	ADV
ajebi-5988	111	14	-	-	PUNCT
ajebi-5988	111	15	designed	design	VERB
ajebi-5988	111	16	kpi	kpi	PROPN
ajebi-5988	111	17	systems	system	NOUN
ajebi-5988	111	18	show	show	VERB
ajebi-5988	111	19	better	well	ADJ
ajebi-5988	111	20	strategic	strategic	ADJ
ajebi-5988	111	21	alignment	alignment	NOUN
ajebi-5988	111	22	and	and	CCONJ
ajebi-5988	111	23	operational	operational	ADJ
ajebi-5988	111	24	efficiency	efficiency	NOUN
ajebi-5988	111	25	.	.	PUNCT
ajebi-5988	112	1	contemporary	contemporary	ADJ
ajebi-5988	112	2	performance	performance	NOUN
ajebi-5988	112	3	measurement	measurement	NOUN
ajebi-5988	112	4	research	research	NOUN
ajebi-5988	112	5	depicts	depict	VERB
ajebi-5988	112	6	a	a	DET
ajebi-5988	112	7	strong	strong	ADJ
ajebi-5988	112	8	move	move	NOUN
ajebi-5988	112	9	toward	toward	ADP
ajebi-5988	112	10	integrated	integrate	VERB
ajebi-5988	112	11	,	,	PUNCT
ajebi-5988	112	12	data	data	NOUN
ajebi-5988	112	13	-	-	PUNCT
ajebi-5988	112	14	driven	drive	VERB
ajebi-5988	112	15	decision	decision	NOUN
ajebi-5988	112	16	-	-	PUNCT
ajebi-5988	112	17	making	making	NOUN
ajebi-5988	112	18	but	but	CCONJ
ajebi-5988	112	19	also	also	ADV
ajebi-5988	112	20	reveals	reveal	VERB
ajebi-5988	112	21	a	a	DET
ajebi-5988	112	22	number	number	NOUN
ajebi-5988	112	23	of	of	ADP
ajebi-5988	112	24	unexplored	unexplored	ADJ
ajebi-5988	112	25	threats	threat	NOUN
ajebi-5988	112	26	and	and	CCONJ
ajebi-5988	112	27	limitations	limitation	NOUN
ajebi-5988	112	28	.	.	PUNCT
ajebi-5988	113	1	kaplan	kaplan	PROPN
ajebi-5988	113	2	and	and	CCONJ
ajebi-5988	113	3	norton	norton	PROPN
ajebi-5988	113	4	’s	’s	PART
ajebi-5988	113	5	(	(	PUNCT
ajebi-5988	113	6	2022	2022	NUM
ajebi-5988	113	7	)	)	PUNCT
ajebi-5988	113	8	balanced	balanced	ADJ
ajebi-5988	113	9	scorecard	scorecard	NOUN
ajebi-5988	113	10	still	still	ADV
ajebi-5988	113	11	offers	offer	VERB
ajebi-5988	113	12	a	a	DET
ajebi-5988	113	13	useful	useful	ADJ
ajebi-5988	113	14	framework	framework	NOUN
ajebi-5988	113	15	for	for	ADP
ajebi-5988	113	16	connecting	connect	VERB
ajebi-5988	113	17	financial	financial	ADJ
ajebi-5988	113	18	performance	performance	NOUN
ajebi-5988	113	19	with	with	ADP
ajebi-5988	113	20	strategic	strategic	ADJ
ajebi-5988	113	21	goals	goal	NOUN
ajebi-5988	113	22	more	more	ADV
ajebi-5988	113	23	widely	widely	ADV
ajebi-5988	113	24	but	but	CCONJ
ajebi-5988	113	25	tends	tend	VERB
ajebi-5988	113	26	to	to	PART
ajebi-5988	113	27	lose	lose	VERB
ajebi-5988	113	28	its	its	PRON
ajebi-5988	113	29	original	original	ADJ
ajebi-5988	113	30	purpose	purpose	NOUN
ajebi-5988	113	31	in	in	ADP
ajebi-5988	113	32	its	its	PRON
ajebi-5988	113	33	widespread	widespread	ADJ
ajebi-5988	113	34	implementations	implementation	NOUN
ajebi-5988	113	35	,	,	PUNCT
ajebi-5988	113	36	raising	raise	VERB
ajebi-5988	113	37	concerns	concern	NOUN
ajebi-5988	113	38	regarding	regard	VERB
ajebi-5988	113	39	whether	whether	SCONJ
ajebi-5988	113	40	true	true	ADJ
ajebi-5988	113	41	strategic	strategic	ADJ
ajebi-5988	113	42	alignment	alignment	NOUN
ajebi-5988	113	43	is	be	AUX
ajebi-5988	113	44	really	really	ADV
ajebi-5988	113	45	accomplished	accomplish	VERB
ajebi-5988	113	46	.	.	PUNCT
ajebi-5988	114	1	the	the	DET
ajebi-5988	114	2	use	use	NOUN
ajebi-5988	114	3	of	of	ADP
ajebi-5988	114	4	sophisticated	sophisticated	ADJ
ajebi-5988	114	5	financial	financial	ADJ
ajebi-5988	114	6	analytics	analytic	NOUN
ajebi-5988	114	7	and	and	CCONJ
ajebi-5988	114	8	business	business	NOUN
ajebi-5988	114	9	intelligence	intelligence	NOUN
ajebi-5988	114	10	technologies	technology	NOUN
ajebi-5988	114	11	,	,	PUNCT
ajebi-5988	114	12	noted	note	VERB
ajebi-5988	114	13	by	by	ADP
ajebi-5988	114	14	mckinsey	mckinsey	NOUN
ajebi-5988	114	15	analytics	analytic	NOUN
ajebi-5988	114	16	(	(	PUNCT
ajebi-5988	114	17	2023	2023	NUM
ajebi-5988	114	18	)	)	PUNCT
ajebi-5988	114	19	,	,	PUNCT
ajebi-5988	114	20	plainly	plainly	ADV
ajebi-5988	114	21	achieves	achieve	VERB
ajebi-5988	114	22	quantifiable	quantifiable	ADJ
ajebi-5988	114	23	improvements	improvement	NOUN
ajebi-5988	114	24	in	in	ADP
ajebi-5988	114	25	financial	financial	ADJ
ajebi-5988	114	26	outcomes	outcome	NOUN
ajebi-5988	114	27	by	by	ADP
ajebi-5988	114	28	tracking	track	VERB
ajebi-5988	114	29	in	in	ADP
ajebi-5988	114	30	real	real	ADJ
ajebi-5988	114	31	-	-	PUNCT
ajebi-5988	114	32	time	time	NOUN
ajebi-5988	114	33	,	,	PUNCT
ajebi-5988	114	34	modeling	modeling	NOUN
ajebi-5988	114	35	in	in	ADP
ajebi-5988	114	36	anticipation	anticipation	NOUN
ajebi-5988	114	37	,	,	PUNCT
ajebi-5988	114	38	and	and	CCONJ
ajebi-5988	114	39	forecasting	forecast	VERB
ajebi-5988	114	40	in	in	ADP
ajebi-5988	114	41	scenarios	scenario	NOUN
ajebi-5988	114	42	;	;	PUNCT
ajebi-5988	114	43	however	however	ADV
ajebi-5988	114	44	,	,	PUNCT
ajebi-5988	114	45	the	the	DET
ajebi-5988	114	46	sheer	sheer	ADJ
ajebi-5988	114	47	volume	volume	NOUN
ajebi-5988	114	48	of	of	ADP
ajebi-5988	114	49	data	datum	NOUN
ajebi-5988	114	50	can	can	AUX
ajebi-5988	114	51	result	result	VERB
ajebi-5988	114	52	in	in	ADP
ajebi-5988	114	53	“	"	PUNCT
ajebi-5988	114	54	analysis	analysis	NOUN
ajebi-5988	114	55	paralysis	paralysis	NOUN
ajebi-5988	114	56	,	,	PUNCT
ajebi-5988	114	57	”	"	PUNCT
ajebi-5988	114	58	where	where	SCONJ
ajebi-5988	114	59	decision	decision	NOUN
ajebi-5988	114	60	-	-	PUNCT
ajebi-5988	114	61	makers	maker	NOUN
ajebi-5988	114	62	are	be	AUX
ajebi-5988	114	63	overburdened	overburden	VERB
ajebi-5988	114	64	instead	instead	ADV
ajebi-5988	114	65	of	of	ADP
ajebi-5988	114	66	empowered	empower	VERB
ajebi-5988	114	67	.	.	PUNCT
ajebi-5988	115	1	similarly	similarly	ADV
ajebi-5988	115	2	,	,	PUNCT
ajebi-5988	115	3	deloitte	deloitte	NOUN
ajebi-5988	115	4	performance	performance	NOUN
ajebi-5988	115	5	management	management	NOUN
ajebi-5988	115	6	(	(	PUNCT
ajebi-5988	115	7	2022	2022	NUM
ajebi-5988	115	8	)	)	PUNCT
ajebi-5988	115	9	indicates	indicate	VERB
ajebi-5988	115	10	that	that	SCONJ
ajebi-5988	115	11	complex	complex	ADJ
ajebi-5988	115	12	kpis	kpis	PROPN
ajebi-5988	115	13	with	with	ADP
ajebi-5988	115	14	leading	lead	VERB
ajebi-5988	115	15	and	and	CCONJ
ajebi-5988	115	16	lagging	lag	VERB
ajebi-5988	115	17	indicators	indicator	NOUN
ajebi-5988	115	18	increase	increase	VERB
ajebi-5988	115	19	strategic	strategic	ADJ
ajebi-5988	115	20	focus	focus	NOUN
ajebi-5988	115	21	and	and	CCONJ
ajebi-5988	115	22	operational	operational	ADJ
ajebi-5988	115	23	effectiveness	effectiveness	NOUN
ajebi-5988	115	24	but	but	CCONJ
ajebi-5988	115	25	the	the	DET
ajebi-5988	115	26	unsustained	unsustained	ADJ
ajebi-5988	115	27	growth	growth	NOUN
ajebi-5988	115	28	of	of	ADP
ajebi-5988	115	29	kpis	kpis	PROPN
ajebi-5988	115	30	poses	pose	VERB
ajebi-5988	115	31	the	the	DET
ajebi-5988	115	32	threat	threat	NOUN
ajebi-5988	115	33	of	of	ADP
ajebi-5988	115	34	disjointed	disjointed	ADJ
ajebi-5988	115	35	decision	decision	NOUN
ajebi-5988	115	36	-	-	PUNCT
ajebi-5988	115	37	making	making	NOUN
ajebi-5988	115	38	and	and	CCONJ
ajebi-5988	115	39	misdirected	misdirected	ADJ
ajebi-5988	115	40	resources	resource	NOUN
ajebi-5988	115	41	.	.	PUNCT
ajebi-5988	116	1	additionally	additionally	ADV
ajebi-5988	116	2	,	,	PUNCT
ajebi-5988	116	3	the	the	DET
ajebi-5988	116	4	increased	increase	VERB
ajebi-5988	116	5	dependency	dependency	NOUN
ajebi-5988	116	6	on	on	ADP
ajebi-5988	116	7	real	real	ADJ
ajebi-5988	116	8	-	-	PUNCT
ajebi-5988	116	9	time	time	NOUN
ajebi-5988	116	10	analytics	analytic	NOUN
ajebi-5988	116	11	is	be	AUX
ajebi-5988	116	12	likely	likely	ADJ
ajebi-5988	116	13	to	to	PART
ajebi-5988	116	14	generate	generate	VERB
ajebi-5988	116	15	overconfidence	overconfidence	NOUN
ajebi-5988	116	16	in	in	ADP
ajebi-5988	116	17	predictive	predictive	ADJ
ajebi-5988	116	18	accuracy	accuracy	NOUN
ajebi-5988	116	19	in	in	ADP
ajebi-5988	116	20	unstable	unstable	ADJ
ajebi-5988	116	21	markets	market	NOUN
ajebi-5988	116	22	and	and	CCONJ
ajebi-5988	116	23	can	can	AUX
ajebi-5988	116	24	lead	lead	VERB
ajebi-5988	116	25	to	to	ADP
ajebi-5988	116	26	excessive	excessive	ADJ
ajebi-5988	116	27	reliance	reliance	NOUN
ajebi-5988	116	28	on	on	ADP
ajebi-5988	116	29	models	model	NOUN
ajebi-5988	116	30	and	and	CCONJ
ajebi-5988	116	31	a	a	DET
ajebi-5988	116	32	de	de	NOUN
ajebi-5988	116	33	-	-	NOUN
ajebi-5988	116	34	emphasis	emphasis	NOUN
ajebi-5988	116	35	on	on	ADP
ajebi-5988	116	36	qualitative	qualitative	ADJ
ajebi-5988	116	37	judgment	judgment	NOUN
ajebi-5988	116	38	.	.	PUNCT
ajebi-5988	117	1	overall	overall	ADJ
ajebi-5988	117	2	,	,	PUNCT
ajebi-5988	117	3	whereas	whereas	SCONJ
ajebi-5988	117	4	current	current	ADJ
ajebi-5988	117	5	performance	performance	NOUN
ajebi-5988	117	6	measurement	measurement	NOUN
ajebi-5988	117	7	systems	system	NOUN
ajebi-5988	117	8	and	and	CCONJ
ajebi-5988	117	9	financial	financial	ADJ
ajebi-5988	117	10	analysis	analysis	NOUN
ajebi-5988	117	11	are	be	AUX
ajebi-5988	117	12	a	a	DET
ajebi-5988	117	13	significant	significant	ADJ
ajebi-5988	117	14	chance	chance	NOUN
ajebi-5988	117	15	for	for	ADP
ajebi-5988	117	16	organizational	organizational	ADJ
ajebi-5988	117	17	insight	insight	NOUN
ajebi-5988	117	18	and	and	CCONJ
ajebi-5988	117	19	responsiveness	responsiveness	NOUN
ajebi-5988	117	20	,	,	PUNCT
ajebi-5988	117	21	success	success	NOUN
ajebi-5988	117	22	will	will	AUX
ajebi-5988	117	23	finally	finally	ADV
ajebi-5988	117	24	be	be	AUX
ajebi-5988	117	25	determined	determine	VERB
ajebi-5988	117	26	by	by	ADP
ajebi-5988	117	27	careful	careful	ADJ
ajebi-5988	117	28	prioritization	prioritization	NOUN
ajebi-5988	117	29	of	of	ADP
ajebi-5988	117	30	metrics	metric	NOUN
ajebi-5988	117	31	,	,	PUNCT
ajebi-5988	117	32	managerial	managerial	ADJ
ajebi-5988	117	33	analytical	analytical	ADJ
ajebi-5988	117	34	skills	skill	NOUN
ajebi-5988	117	35	,	,	PUNCT
ajebi-5988	117	36	and	and	CCONJ
ajebi-5988	117	37	a	a	DET
ajebi-5988	117	38	culture	culture	NOUN
ajebi-5988	117	39	within	within	ADP
ajebi-5988	117	40	the	the	DET
ajebi-5988	117	41	organization	organization	NOUN
ajebi-5988	117	42	that	that	PRON
ajebi-5988	117	43	reconciles	reconcile	VERB
ajebi-5988	117	44	technological	technological	ADJ
ajebi-5988	117	45	complexity	complexity	NOUN
ajebi-5988	117	46	with	with	ADP
ajebi-5988	117	47	diligent	diligent	ADJ
ajebi-5988	117	48	interpretation	interpretation	NOUN
ajebi-5988	117	49	.	.	PUNCT
ajebi-5988	118	1	implications	implication	NOUN
ajebi-5988	118	2	for	for	ADP
ajebi-5988	118	3	organizations	organization	NOUN
ajebi-5988	118	4	the	the	DET
ajebi-5988	118	5	implications	implication	NOUN
ajebi-5988	118	6	of	of	ADP
ajebi-5988	118	7	modern	modern	ADJ
ajebi-5988	118	8	financial	financial	ADJ
ajebi-5988	118	9	management	management	NOUN
ajebi-5988	118	10	practices	practice	NOUN
ajebi-5988	118	11	extend	extend	VERB
ajebi-5988	118	12	across	across	ADP
ajebi-5988	118	13	multiple	multiple	ADJ
ajebi-5988	118	14	organizational	organizational	ADJ
ajebi-5988	118	15	dimensions	dimension	NOUN
ajebi-5988	118	16	.	.	PUNCT
ajebi-5988	119	1	strategic	strategic	ADJ
ajebi-5988	119	2	implications	implication	NOUN
ajebi-5988	119	3	include	include	VERB
ajebi-5988	119	4	enhanced	enhanced	ADJ
ajebi-5988	119	5	decision	decision	NOUN
ajebi-5988	119	6	-	-	PUNCT
ajebi-5988	119	7	making	make	VERB
ajebi-5988	119	8	capabilities	capability	NOUN
ajebi-5988	119	9	,	,	PUNCT
ajebi-5988	119	10	improved	improve	VERB
ajebi-5988	119	11	resource	resource	NOUN
ajebi-5988	119	12	allocation	allocation	NOUN
ajebi-5988	119	13	,	,	PUNCT
ajebi-5988	119	14	and	and	CCONJ
ajebi-5988	119	15	better	well	ADJ
ajebi-5988	119	16	alignment	alignment	NOUN
ajebi-5988	119	17	between	between	ADP
ajebi-5988	119	18	financial	financial	ADJ
ajebi-5988	119	19	management	management	NOUN
ajebi-5988	119	20	and	and	CCONJ
ajebi-5988	119	21	organizational	organizational	ADJ
ajebi-5988	119	22	objectives	objective	NOUN
ajebi-5988	119	23	.	.	PUNCT
ajebi-5988	120	1	organizations	organization	NOUN
ajebi-5988	120	2	adopting	adopt	VERB
ajebi-5988	120	3	comprehensive	comprehensive	ADJ
ajebi-5988	120	4	financial	financial	ADJ
ajebi-5988	120	5	management	management	NOUN
ajebi-5988	120	6	systems	system	NOUN
ajebi-5988	120	7	demonstrate	demonstrate	VERB
ajebi-5988	120	8	superior	superior	ADJ
ajebi-5988	120	9	strategic	strategic	ADJ
ajebi-5988	120	10	execution	execution	NOUN
ajebi-5988	120	11	and	and	CCONJ
ajebi-5988	120	12	competitive	competitive	ADJ
ajebi-5988	120	13	positioning	positioning	NOUN
ajebi-5988	120	14	(	(	PUNCT
ajebi-5988	120	15	harvard	harvard	PROPN
ajebi-5988	120	16	business	business	PROPN
ajebi-5988	120	17	review	review	PROPN
ajebi-5988	120	18	,	,	PUNCT
ajebi-5988	120	19	2023	2023	NUM
ajebi-5988	120	20	)	)	PUNCT
ajebi-5988	120	21	.	.	PUNCT
ajebi-5988	121	1	operational	operational	ADJ
ajebi-5988	121	2	implications	implication	NOUN
ajebi-5988	121	3	encompass	encompass	VERB
ajebi-5988	121	4	improved	improve	VERB
ajebi-5988	121	5	process	process	NOUN
ajebi-5988	121	6	efficiency	efficiency	NOUN
ajebi-5988	121	7	,	,	PUNCT
ajebi-5988	121	8	reduced	reduce	VERB
ajebi-5988	121	9	transaction	transaction	NOUN
ajebi-5988	121	10	costs	cost	NOUN
ajebi-5988	121	11	,	,	PUNCT
ajebi-5988	121	12	and	and	CCONJ
ajebi-5988	121	13	enhanced	enhanced	ADJ
ajebi-5988	121	14	accuracy	accuracy	NOUN
ajebi-5988	121	15	in	in	ADP
ajebi-5988	121	16	financial	financial	ADJ
ajebi-5988	121	17	reporting	reporting	NOUN
ajebi-5988	121	18	.	.	PUNCT
ajebi-5988	122	1	the	the	DET
ajebi-5988	122	2	automation	automation	NOUN
ajebi-5988	122	3	of	of	ADP
ajebi-5988	122	4	routine	routine	ADJ
ajebi-5988	122	5	financial	financial	ADJ
ajebi-5988	122	6	processes	process	NOUN
ajebi-5988	122	7	enables	enable	VERB
ajebi-5988	122	8	finance	finance	NOUN
ajebi-5988	122	9	professionals	professional	NOUN
ajebi-5988	122	10	to	to	PART
ajebi-5988	122	11	focus	focus	VERB
ajebi-5988	122	12	on	on	ADP
ajebi-5988	122	13	strategic	strategic	ADJ
ajebi-5988	122	14	analysis	analysis	NOUN
ajebi-5988	122	15	and	and	CCONJ
ajebi-5988	122	16	value	value	NOUN
ajebi-5988	122	17	-	-	PUNCT
ajebi-5988	122	18	added	add	VERB
ajebi-5988	122	19	activities	activity	NOUN
ajebi-5988	122	20	.	.	PUNCT
ajebi-5988	123	1	research	research	NOUN
ajebi-5988	123	2	by	by	ADP
ajebi-5988	123	3	aicpa	aicpa	PROPN
ajebi-5988	123	4	(	(	PUNCT
ajebi-5988	123	5	2022	2022	NUM
ajebi-5988	123	6	)	)	PUNCT
ajebi-5988	123	7	indicates	indicate	VERB
ajebi-5988	123	8	that	that	SCONJ
ajebi-5988	123	9	organizations	organization	NOUN
ajebi-5988	123	10	with	with	ADP
ajebi-5988	123	11	modern	modern	ADJ
ajebi-5988	123	12	financial	financial	ADJ
ajebi-5988	123	13	management	management	NOUN
ajebi-5988	123	14	practices	practice	NOUN
ajebi-5988	123	15	show	show	VERB
ajebi-5988	123	16	30	30	NUM
ajebi-5988	123	17	%	%	NOUN
ajebi-5988	123	18	improvement	improvement	NOUN
ajebi-5988	123	19	in	in	ADP
ajebi-5988	123	20	operational	operational	ADJ
ajebi-5988	123	21	efficiency	efficiency	NOUN
ajebi-5988	123	22	metrics	metric	NOUN
ajebi-5988	123	23	.	.	PUNCT
ajebi-5988	124	1	organizational	organizational	ADJ
ajebi-5988	124	2	culture	culture	NOUN
ajebi-5988	124	3	implications	implication	NOUN
ajebi-5988	124	4	include	include	VERB
ajebi-5988	124	5	increased	increase	VERB
ajebi-5988	124	6	transparency	transparency	NOUN
ajebi-5988	124	7	,	,	PUNCT
ajebi-5988	124	8	accountability	accountability	NOUN
ajebi-5988	124	9	,	,	PUNCT
ajebi-5988	124	10	and	and	CCONJ
ajebi-5988	124	11	data	datum	NOUN
ajebi-5988	124	12	-	-	PUNCT
ajebi-5988	124	13	driven	drive	VERB
ajebi-5988	124	14	decisionmaking	decisionmaking	NOUN
ajebi-5988	124	15	.	.	PUNCT
ajebi-5988	125	1	the	the	DET
ajebi-5988	125	2	implementation	implementation	NOUN
ajebi-5988	125	3	of	of	ADP
ajebi-5988	125	4	modern	modern	ADJ
ajebi-5988	125	5	financial	financial	ADJ
ajebi-5988	125	6	pa	pa	PROPN
ajebi-5988	125	7	ge	ge	PROPN
ajebi-5988	125	8	13	13	NUM
ajebi-5988	125	9	8	8	NUM
ajebi-5988	125	10	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-5988	125	11	am	am	NOUN
ajebi-5988	125	12	.	.	PUNCT
ajebi-5988	126	1	j.	j.	PROPN
ajebi-5988	126	2	econ	econ	PROPN
ajebi-5988	126	3	.	.	PUNCT
ajebi-5988	126	4	bus	bus	PROPN
ajebi-5988	126	5	.	.	PUNCT
ajebi-5988	127	1	innov	innov	PROPN
ajebi-5988	127	2	.	.	PUNCT
ajebi-5988	128	1	4(3	4(3	NUM
ajebi-5988	128	2	)	)	PUNCT
ajebi-5988	128	3	134	134	NUM
ajebi-5988	128	4	-	-	SYM
ajebi-5988	128	5	139	139	NUM
ajebi-5988	128	6	,	,	PUNCT
ajebi-5988	128	7	2025	2025	NUM
ajebi-5988	128	8	management	management	NOUN
ajebi-5988	128	9	practices	practice	NOUN
ajebi-5988	128	10	often	often	ADV
ajebi-5988	128	11	requires	require	VERB
ajebi-5988	128	12	cultural	cultural	ADJ
ajebi-5988	128	13	transformation	transformation	NOUN
ajebi-5988	128	14	and	and	CCONJ
ajebi-5988	128	15	change	change	VERB
ajebi-5988	128	16	management	management	NOUN
ajebi-5988	128	17	initiatives	initiative	NOUN
ajebi-5988	128	18	.	.	PUNCT
ajebi-5988	129	1	studies	study	NOUN
ajebi-5988	129	2	by	by	ADP
ajebi-5988	129	3	kotter	kotter	PROPN
ajebi-5988	129	4	international	international	PROPN
ajebi-5988	129	5	(	(	PUNCT
ajebi-5988	129	6	2023	2023	NUM
ajebi-5988	129	7	)	)	PUNCT
ajebi-5988	129	8	suggest	suggest	VERB
ajebi-5988	129	9	that	that	SCONJ
ajebi-5988	129	10	successful	successful	ADJ
ajebi-5988	129	11	financial	financial	ADJ
ajebi-5988	129	12	management	management	NOUN
ajebi-5988	129	13	transformation	transformation	NOUN
ajebi-5988	129	14	requires	require	VERB
ajebi-5988	129	15	strong	strong	ADJ
ajebi-5988	129	16	leadership	leadership	NOUN
ajebi-5988	129	17	commitment	commitment	NOUN
ajebi-5988	129	18	and	and	CCONJ
ajebi-5988	129	19	comprehensive	comprehensive	ADJ
ajebi-5988	129	20	change	change	NOUN
ajebi-5988	129	21	management	management	NOUN
ajebi-5988	129	22	strategies	strategy	NOUN
ajebi-5988	129	23	.	.	PUNCT
ajebi-5988	130	1	current	current	ADJ
ajebi-5988	130	2	financial	financial	ADJ
ajebi-5988	130	3	management	management	NOUN
ajebi-5988	130	4	methods	method	NOUN
ajebi-5988	130	5	undoubtedly	undoubtedly	ADV
ajebi-5988	130	6	enhance	enhance	VERB
ajebi-5988	130	7	strategic	strategic	ADJ
ajebi-5988	130	8	choice	choice	NOUN
ajebi-5988	130	9	-	-	PUNCT
ajebi-5988	130	10	making	making	NOUN
ajebi-5988	130	11	,	,	PUNCT
ajebi-5988	130	12	operating	operating	NOUN
ajebi-5988	130	13	effectiveness	effectiveness	NOUN
ajebi-5988	130	14	,	,	PUNCT
ajebi-5988	130	15	and	and	CCONJ
ajebi-5988	130	16	cultural	cultural	ADJ
ajebi-5988	130	17	openness	openness	NOUN
ajebi-5988	130	18	,	,	PUNCT
ajebi-5988	130	19	yet	yet	CCONJ
ajebi-5988	130	20	the	the	DET
ajebi-5988	130	21	extant	extant	ADJ
ajebi-5988	130	22	literature	literature	NOUN
ajebi-5988	130	23	shows	show	VERB
ajebi-5988	130	24	blind	blind	ADJ
ajebi-5988	130	25	spots	spot	NOUN
ajebi-5988	130	26	in	in	ADP
ajebi-5988	130	27	their	their	PRON
ajebi-5988	130	28	profound	profound	ADJ
ajebi-5988	130	29	organizational	organizational	ADJ
ajebi-5988	130	30	implications	implication	NOUN
ajebi-5988	130	31	.	.	PUNCT
ajebi-5988	131	1	harvard	harvard	PROPN
ajebi-5988	131	2	business	business	PROPN
ajebi-5988	131	3	review	review	PROPN
ajebi-5988	131	4	(	(	PUNCT
ajebi-5988	131	5	2023	2023	NUM
ajebi-5988	131	6	)	)	PUNCT
ajebi-5988	131	7	points	point	VERB
ajebi-5988	131	8	out	out	ADP
ajebi-5988	131	9	the	the	DET
ajebi-5988	131	10	strategic	strategic	ADJ
ajebi-5988	131	11	benefits	benefit	NOUN
ajebi-5988	131	12	of	of	ADP
ajebi-5988	131	13	enhanced	enhanced	ADJ
ajebi-5988	131	14	resource	resource	NOUN
ajebi-5988	131	15	allocation	allocation	NOUN
ajebi-5988	131	16	and	and	CCONJ
ajebi-5988	131	17	closer	close	ADJ
ajebi-5988	131	18	finance	finance	NOUN
ajebi-5988	131	19	-	-	PUNCT
ajebi-5988	131	20	organizational	organizational	ADJ
ajebi-5988	131	21	goal	goal	NOUN
ajebi-5988	131	22	alignment	alignment	NOUN
ajebi-5988	131	23	,	,	PUNCT
ajebi-5988	131	24	but	but	CCONJ
ajebi-5988	131	25	these	these	DET
ajebi-5988	131	26	advantages	advantage	NOUN
ajebi-5988	131	27	might	might	AUX
ajebi-5988	131	28	be	be	AUX
ajebi-5988	131	29	overlooking	overlook	VERB
ajebi-5988	131	30	the	the	DET
ajebi-5988	131	31	transitional	transitional	ADJ
ajebi-5988	131	32	disturbances	disturbance	NOUN
ajebi-5988	131	33	frequently	frequently	ADV
ajebi-5988	131	34	associated	associate	VERB
ajebi-5988	131	35	with	with	ADP
ajebi-5988	131	36	far	far	ADV
ajebi-5988	131	37	-	-	PUNCT
ajebi-5988	131	38	reaching	reach	VERB
ajebi-5988	131	39	financial	financial	ADJ
ajebi-5988	131	40	system	system	NOUN
ajebi-5988	131	41	reforms	reform	NOUN
ajebi-5988	131	42	.	.	PUNCT
ajebi-5988	132	1	while	while	SCONJ
ajebi-5988	132	2	aicpa	aicpa	PROPN
ajebi-5988	132	3	(	(	PUNCT
ajebi-5988	132	4	2022	2022	NUM
ajebi-5988	132	5	)	)	PUNCT
ajebi-5988	132	6	illustrates	illustrate	VERB
ajebi-5988	132	7	a	a	DET
ajebi-5988	132	8	30	30	NUM
ajebi-5988	132	9	%	%	NOUN
ajebi-5988	132	10	increase	increase	NOUN
ajebi-5988	132	11	in	in	ADP
ajebi-5988	132	12	operational	operational	ADJ
ajebi-5988	132	13	effectiveness	effectiveness	NOUN
ajebi-5988	132	14	with	with	ADP
ajebi-5988	132	15	automation	automation	NOUN
ajebi-5988	132	16	and	and	CCONJ
ajebi-5988	132	17	simplified	simplified	ADJ
ajebi-5988	132	18	reporting	reporting	NOUN
ajebi-5988	132	19	,	,	PUNCT
ajebi-5988	132	20	this	this	DET
ajebi-5988	132	21	same	same	ADJ
ajebi-5988	132	22	automation	automation	NOUN
ajebi-5988	132	23	results	result	VERB
ajebi-5988	132	24	in	in	ADP
ajebi-5988	132	25	job	job	NOUN
ajebi-5988	132	26	loss	loss	NOUN
ajebi-5988	132	27	,	,	PUNCT
ajebi-5988	132	28	skill	skill	NOUN
ajebi-5988	132	29	obsolescence	obsolescence	NOUN
ajebi-5988	132	30	,	,	PUNCT
ajebi-5988	132	31	and	and	CCONJ
ajebi-5988	132	32	depreciation	depreciation	NOUN
ajebi-5988	132	33	of	of	ADP
ajebi-5988	132	34	the	the	DET
ajebi-5988	132	35	hard	hard	ADV
ajebi-5988	132	36	-	-	PUNCT
ajebi-5988	132	37	earned	earn	VERB
ajebi-5988	132	38	institutional	institutional	ADJ
ajebi-5988	132	39	knowledge	knowledge	NOUN
ajebi-5988	132	40	of	of	ADP
ajebi-5988	132	41	mature	mature	ADJ
ajebi-5988	132	42	finance	finance	NOUN
ajebi-5988	132	43	professionals	professional	NOUN
ajebi-5988	132	44	.	.	PUNCT
ajebi-5988	133	1	likewise	likewise	ADV
ajebi-5988	133	2	,	,	PUNCT
ajebi-5988	133	3	kotter	kotter	PROPN
ajebi-5988	133	4	international	international	PROPN
ajebi-5988	133	5	(	(	PUNCT
ajebi-5988	133	6	2023	2023	NUM
ajebi-5988	133	7	)	)	PUNCT
ajebi-5988	133	8	emphasizes	emphasize	VERB
ajebi-5988	133	9	the	the	DET
ajebi-5988	133	10	need	need	NOUN
ajebi-5988	133	11	for	for	ADP
ajebi-5988	133	12	leadership	leadership	NOUN
ajebi-5988	133	13	buy	buy	VERB
ajebi-5988	133	14	-	-	PUNCT
ajebi-5988	133	15	in	in	NOUN
ajebi-5988	133	16	and	and	CCONJ
ajebi-5988	133	17	holistic	holistic	ADJ
ajebi-5988	133	18	change	change	NOUN
ajebi-5988	133	19	management	management	NOUN
ajebi-5988	133	20	to	to	PART
ajebi-5988	133	21	institutionalize	institutionalize	VERB
ajebi-5988	133	22	data	datum	NOUN
ajebi-5988	133	23	-	-	PUNCT
ajebi-5988	133	24	driven	drive	VERB
ajebi-5988	133	25	decision	decision	NOUN
ajebi-5988	133	26	-	-	PUNCT
ajebi-5988	133	27	making	making	NOUN
ajebi-5988	133	28	and	and	CCONJ
ajebi-5988	133	29	accountability	accountability	NOUN
ajebi-5988	133	30	in	in	ADP
ajebi-5988	133	31	organizational	organizational	ADJ
ajebi-5988	133	32	culture	culture	NOUN
ajebi-5988	133	33	,	,	PUNCT
ajebi-5988	133	34	but	but	CCONJ
ajebi-5988	133	35	this	this	DET
ajebi-5988	133	36	change	change	NOUN
ajebi-5988	133	37	can	can	AUX
ajebi-5988	133	38	potentially	potentially	ADV
ajebi-5988	133	39	overemphasize	overemphasize	VERB
ajebi-5988	133	40	quantitative	quantitative	ADJ
ajebi-5988	133	41	measures	measure	NOUN
ajebi-5988	133	42	and	and	CCONJ
ajebi-5988	133	43	undervalue	undervalue	VERB
ajebi-5988	133	44	the	the	DET
ajebi-5988	133	45	intuition	intuition	NOUN
ajebi-5988	133	46	and	and	CCONJ
ajebi-5988	133	47	qualitative	qualitative	ADJ
ajebi-5988	133	48	judgment	judgment	NOUN
ajebi-5988	133	49	necessary	necessary	ADJ
ajebi-5988	133	50	to	to	PART
ajebi-5988	133	51	contend	contend	VERB
ajebi-5988	133	52	with	with	ADP
ajebi-5988	133	53	unforeseen	unforeseen	ADJ
ajebi-5988	133	54	or	or	CCONJ
ajebi-5988	133	55	deceptively	deceptively	ADV
ajebi-5988	133	56	complex	complex	ADJ
ajebi-5988	133	57	challenges	challenge	NOUN
ajebi-5988	133	58	.	.	PUNCT
ajebi-5988	134	1	additionally	additionally	ADV
ajebi-5988	134	2	,	,	PUNCT
ajebi-5988	134	3	the	the	DET
ajebi-5988	134	4	present	present	ADJ
ajebi-5988	134	5	emphasis	emphasis	NOUN
ajebi-5988	134	6	on	on	ADP
ajebi-5988	134	7	successful	successful	ADJ
ajebi-5988	134	8	transformations	transformation	NOUN
ajebi-5988	134	9	ignores	ignore	VERB
ajebi-5988	134	10	a	a	DET
ajebi-5988	134	11	potential	potential	ADJ
ajebi-5988	134	12	survivorship	survivorship	NOUN
ajebi-5988	134	13	bias	bias	NOUN
ajebi-5988	134	14	that	that	PRON
ajebi-5988	134	15	does	do	AUX
ajebi-5988	134	16	not	not	PART
ajebi-5988	134	17	address	address	VERB
ajebi-5988	134	18	the	the	DET
ajebi-5988	134	19	organizational	organizational	ADJ
ajebi-5988	134	20	stress	stress	NOUN
ajebi-5988	134	21	,	,	PUNCT
ajebi-5988	134	22	resistance	resistance	NOUN
ajebi-5988	134	23	,	,	PUNCT
ajebi-5988	134	24	and	and	CCONJ
ajebi-5988	134	25	performance	performance	NOUN
ajebi-5988	134	26	decline	decline	NOUN
ajebi-5988	134	27	that	that	SCONJ
ajebi-5988	134	28	less	less	ADV
ajebi-5988	134	29	-	-	PUNCT
ajebi-5988	134	30	capable	capable	ADJ
ajebi-5988	134	31	companies	company	NOUN
ajebi-5988	134	32	commonly	commonly	ADV
ajebi-5988	134	33	entail	entail	VERB
ajebi-5988	134	34	during	during	ADP
ajebi-5988	134	35	financial	financial	ADJ
ajebi-5988	134	36	modernization	modernization	NOUN
ajebi-5988	134	37	.	.	PUNCT
ajebi-5988	135	1	most	most	ADV
ajebi-5988	135	2	importantly	importantly	ADV
ajebi-5988	135	3	,	,	PUNCT
ajebi-5988	135	4	the	the	DET
ajebi-5988	135	5	increasing	increase	VERB
ajebi-5988	135	6	use	use	NOUN
ajebi-5988	135	7	of	of	ADP
ajebi-5988	135	8	algorithmic	algorithmic	ADJ
ajebi-5988	135	9	decision	decision	NOUN
ajebi-5988	135	10	-	-	PUNCT
ajebi-5988	135	11	making	making	NOUN
ajebi-5988	135	12	creates	create	VERB
ajebi-5988	135	13	ethical	ethical	ADJ
ajebi-5988	135	14	and	and	CCONJ
ajebi-5988	135	15	governance	governance	NOUN
ajebi-5988	135	16	problems	problem	NOUN
ajebi-5988	135	17	because	because	SCONJ
ajebi-5988	135	18	poorly	poorly	ADV
ajebi-5988	135	19	configured	configure	VERB
ajebi-5988	135	20	analytics	analytic	NOUN
ajebi-5988	135	21	can	can	AUX
ajebi-5988	135	22	reinforce	reinforce	VERB
ajebi-5988	135	23	concealed	conceal	VERB
ajebi-5988	135	24	prejudices	prejudice	NOUN
ajebi-5988	135	25	or	or	CCONJ
ajebi-5988	135	26	unfairness	unfairness	NOUN
ajebi-5988	135	27	.	.	PUNCT
ajebi-5988	136	1	therefore	therefore	ADV
ajebi-5988	136	2	,	,	PUNCT
ajebi-5988	136	3	although	although	SCONJ
ajebi-5988	136	4	contemporary	contemporary	ADJ
ajebi-5988	136	5	financial	financial	ADJ
ajebi-5988	136	6	management	management	NOUN
ajebi-5988	136	7	practices	practice	NOUN
ajebi-5988	136	8	promise	promise	VERB
ajebi-5988	136	9	definite	definite	ADJ
ajebi-5988	136	10	strategic	strategic	ADJ
ajebi-5988	136	11	and	and	CCONJ
ajebi-5988	136	12	operational	operational	ADJ
ajebi-5988	136	13	benefits	benefit	NOUN
ajebi-5988	136	14	,	,	PUNCT
ajebi-5988	136	15	their	their	PRON
ajebi-5988	136	16	long	long	ADJ
ajebi-5988	136	17	-	-	PUNCT
ajebi-5988	136	18	term	term	NOUN
ajebi-5988	136	19	worth	worth	ADJ
ajebi-5988	136	20	hinges	hinge	NOUN
ajebi-5988	136	21	on	on	ADP
ajebi-5988	136	22	close	close	ADJ
ajebi-5988	136	23	attention	attention	NOUN
ajebi-5988	136	24	to	to	ADP
ajebi-5988	136	25	workforce	workforce	NOUN
ajebi-5988	136	26	effects	effect	NOUN
ajebi-5988	136	27	,	,	PUNCT
ajebi-5988	136	28	cultural	cultural	ADJ
ajebi-5988	136	29	harmony	harmony	NOUN
ajebi-5988	136	30	,	,	PUNCT
ajebi-5988	136	31	and	and	CCONJ
ajebi-5988	136	32	ethical	ethical	ADJ
ajebi-5988	136	33	protection	protection	NOUN
ajebi-5988	136	34	.	.	PUNCT
ajebi-5988	137	1	materials	material	NOUN
ajebi-5988	137	2	and	and	CCONJ
ajebi-5988	137	3	methods	method	NOUN
ajebi-5988	137	4	this	this	DET
ajebi-5988	137	5	review	review	NOUN
ajebi-5988	137	6	used	use	VERB
ajebi-5988	137	7	a	a	DET
ajebi-5988	137	8	systematic	systematic	ADJ
ajebi-5988	137	9	literature	literature	NOUN
ajebi-5988	137	10	review	review	NOUN
ajebi-5988	137	11	(	(	PUNCT
ajebi-5988	137	12	slr	slr	X
ajebi-5988	137	13	)	)	PUNCT
ajebi-5988	137	14	methodology	methodology	NOUN
ajebi-5988	137	15	to	to	PART
ajebi-5988	137	16	guarantee	guarantee	VERB
ajebi-5988	137	17	thorough	thorough	ADJ
ajebi-5988	137	18	and	and	CCONJ
ajebi-5988	137	19	balanced	balanced	ADJ
ajebi-5988	137	20	synthesis	synthesis	NOUN
ajebi-5988	137	21	of	of	ADP
ajebi-5988	137	22	recent	recent	ADJ
ajebi-5988	137	23	literature	literature	NOUN
ajebi-5988	137	24	and	and	CCONJ
ajebi-5988	137	25	industry	industry	NOUN
ajebi-5988	137	26	findings	finding	NOUN
ajebi-5988	137	27	.	.	PUNCT
ajebi-5988	138	1	relevant	relevant	ADJ
ajebi-5988	138	2	peer	peer	NOUN
ajebi-5988	138	3	-	-	PUNCT
ajebi-5988	138	4	reviewed	review	VERB
ajebi-5988	138	5	articles	article	NOUN
ajebi-5988	138	6	,	,	PUNCT
ajebi-5988	138	7	professional	professional	ADJ
ajebi-5988	138	8	reports	report	NOUN
ajebi-5988	138	9	,	,	PUNCT
ajebi-5988	138	10	and	and	CCONJ
ajebi-5988	138	11	authoritative	authoritative	ADJ
ajebi-5988	138	12	institutional	institutional	ADJ
ajebi-5988	138	13	publications	publication	NOUN
ajebi-5988	138	14	from	from	ADP
ajebi-5988	138	15	the	the	DET
ajebi-5988	138	16	period	period	NOUN
ajebi-5988	138	17	2015–2024	2015–2024	NUM
ajebi-5988	138	18	were	be	AUX
ajebi-5988	138	19	searched	search	VERB
ajebi-5988	138	20	through	through	ADP
ajebi-5988	138	21	electronic	electronic	ADJ
ajebi-5988	138	22	databases	database	NOUN
ajebi-5988	138	23	like	like	ADP
ajebi-5988	138	24	scopus	scopus	NOUN
ajebi-5988	138	25	,	,	PUNCT
ajebi-5988	138	26	web	web	NOUN
ajebi-5988	138	27	of	of	ADP
ajebi-5988	138	28	science	science	NOUN
ajebi-5988	138	29	,	,	PUNCT
ajebi-5988	138	30	and	and	CCONJ
ajebi-5988	138	31	google	google	PROPN
ajebi-5988	138	32	scholar	scholar	NOUN
ajebi-5988	138	33	using	use	VERB
ajebi-5988	138	34	key	key	ADJ
ajebi-5988	138	35	words	word	NOUN
ajebi-5988	138	36	such	such	ADJ
ajebi-5988	138	37	as	as	ADP
ajebi-5988	138	38	“	"	PUNCT
ajebi-5988	138	39	financial	financial	ADJ
ajebi-5988	138	40	management	management	NOUN
ajebi-5988	138	41	practices	practice	NOUN
ajebi-5988	138	42	,	,	PUNCT
ajebi-5988	138	43	”	"	PUNCT
ajebi-5988	138	44	“	"	PUNCT
ajebi-5988	138	45	digital	digital	ADJ
ajebi-5988	138	46	transformation	transformation	NOUN
ajebi-5988	138	47	in	in	ADP
ajebi-5988	138	48	finance	finance	NOUN
ajebi-5988	138	49	,	,	PUNCT
ajebi-5988	138	50	”	"	PUNCT
ajebi-5988	138	51	and	and	CCONJ
ajebi-5988	138	52	“	"	PUNCT
ajebi-5988	138	53	risk	risk	NOUN
ajebi-5988	138	54	management	management	NOUN
ajebi-5988	138	55	frameworks	framework	NOUN
ajebi-5988	138	56	.	.	PUNCT
ajebi-5988	138	57	”	"	PUNCT
ajebi-5988	139	1	inclusion	inclusion	NOUN
ajebi-5988	139	2	criteria	criterion	NOUN
ajebi-5988	139	3	specified	specify	VERB
ajebi-5988	139	4	that	that	SCONJ
ajebi-5988	139	5	sources	source	NOUN
ajebi-5988	139	6	must	must	AUX
ajebi-5988	139	7	report	report	VERB
ajebi-5988	139	8	empirical	empirical	ADJ
ajebi-5988	139	9	research	research	NOUN
ajebi-5988	139	10	findings	finding	NOUN
ajebi-5988	139	11	,	,	PUNCT
ajebi-5988	139	12	conceptual	conceptual	ADJ
ajebi-5988	139	13	models	model	NOUN
ajebi-5988	139	14	,	,	PUNCT
ajebi-5988	139	15	or	or	CCONJ
ajebi-5988	139	16	well	well	ADV
ajebi-5988	139	17	-	-	PUNCT
ajebi-5988	139	18	documented	document	VERB
ajebi-5988	139	19	case	case	NOUN
ajebi-5988	139	20	studies	study	NOUN
ajebi-5988	139	21	related	relate	VERB
ajebi-5988	139	22	to	to	ADP
ajebi-5988	139	23	recent	recent	ADJ
ajebi-5988	139	24	financial	financial	ADJ
ajebi-5988	139	25	management	management	NOUN
ajebi-5988	139	26	practices	practice	NOUN
ajebi-5988	139	27	and	and	CCONJ
ajebi-5988	139	28	organizational	organizational	ADJ
ajebi-5988	139	29	implications	implication	NOUN
ajebi-5988	139	30	.	.	PUNCT
ajebi-5988	140	1	grey	grey	PROPN
ajebi-5988	140	2	literature	literature	PROPN
ajebi-5988	140	3	including	include	VERB
ajebi-5988	140	4	consultancy	consultancy	NOUN
ajebi-5988	140	5	reports	report	NOUN
ajebi-5988	140	6	and	and	CCONJ
ajebi-5988	140	7	industry	industry	NOUN
ajebi-5988	140	8	white	white	ADJ
ajebi-5988	140	9	papers	paper	NOUN
ajebi-5988	140	10	was	be	AUX
ajebi-5988	140	11	also	also	ADV
ajebi-5988	140	12	used	use	VERB
ajebi-5988	140	13	in	in	ADP
ajebi-5988	140	14	order	order	NOUN
ajebi-5988	140	15	to	to	PART
ajebi-5988	140	16	compile	compile	VERB
ajebi-5988	140	17	the	the	DET
ajebi-5988	140	18	most	most	ADV
ajebi-5988	140	19	updated	update	VERB
ajebi-5988	140	20	information	information	NOUN
ajebi-5988	140	21	,	,	PUNCT
ajebi-5988	140	22	particularly	particularly	ADV
ajebi-5988	140	23	that	that	PRON
ajebi-5988	140	24	emerging	emerge	VERB
ajebi-5988	140	25	subsequent	subsequent	ADJ
ajebi-5988	140	26	to	to	ADP
ajebi-5988	140	27	the	the	DET
ajebi-5988	140	28	covid-19	covid-19	PROPN
ajebi-5988	140	29	pandemic	pandemic	NOUN
ajebi-5988	140	30	.	.	PUNCT
ajebi-5988	141	1	all	all	DET
ajebi-5988	141	2	chosen	choose	VERB
ajebi-5988	141	3	sources	source	NOUN
ajebi-5988	141	4	were	be	AUX
ajebi-5988	141	5	critically	critically	ADV
ajebi-5988	141	6	evaluated	evaluate	VERB
ajebi-5988	141	7	in	in	ADP
ajebi-5988	141	8	terms	term	NOUN
ajebi-5988	141	9	of	of	ADP
ajebi-5988	141	10	methodological	methodological	ADJ
ajebi-5988	141	11	strength	strength	NOUN
ajebi-5988	141	12	and	and	CCONJ
ajebi-5988	141	13	applicability	applicability	NOUN
ajebi-5988	141	14	,	,	PUNCT
ajebi-5988	141	15	and	and	CCONJ
ajebi-5988	141	16	thematic	thematic	ADJ
ajebi-5988	141	17	coding	coding	NOUN
ajebi-5988	141	18	was	be	AUX
ajebi-5988	141	19	applied	apply	VERB
ajebi-5988	141	20	to	to	ADP
ajebi-5988	141	21	structure	structure	NOUN
ajebi-5988	141	22	findings	finding	NOUN
ajebi-5988	141	23	into	into	ADP
ajebi-5988	141	24	the	the	DET
ajebi-5988	141	25	most	most	ADV
ajebi-5988	141	26	important	important	ADJ
ajebi-5988	141	27	categories	category	NOUN
ajebi-5988	141	28	traditional	traditional	ADJ
ajebi-5988	141	29	practices	practice	NOUN
ajebi-5988	141	30	,	,	PUNCT
ajebi-5988	141	31	modern	modern	ADJ
ajebi-5988	141	32	practice	practice	NOUN
ajebi-5988	141	33	,	,	PUNCT
ajebi-5988	141	34	technological	technological	ADJ
ajebi-5988	141	35	change	change	NOUN
ajebi-5988	141	36	,	,	PUNCT
ajebi-5988	141	37	risk	risk	NOUN
ajebi-5988	141	38	management	management	NOUN
ajebi-5988	141	39	,	,	PUNCT
ajebi-5988	141	40	and	and	CCONJ
ajebi-5988	141	41	performance	performance	NOUN
ajebi-5988	141	42	measurement	measurement	NOUN
ajebi-5988	141	43	to	to	PART
ajebi-5988	141	44	permit	permit	VERB
ajebi-5988	141	45	cross	cross	ADJ
ajebi-5988	141	46	-	-	NOUN
ajebi-5988	141	47	comparison	comparison	NOUN
ajebi-5988	141	48	and	and	CCONJ
ajebi-5988	141	49	identification	identification	NOUN
ajebi-5988	141	50	of	of	ADP
ajebi-5988	141	51	new	new	ADJ
ajebi-5988	141	52	trends	trend	NOUN
ajebi-5988	141	53	and	and	CCONJ
ajebi-5988	141	54	gaps	gap	NOUN
ajebi-5988	141	55	.	.	PUNCT
ajebi-5988	142	1	results	result	NOUN
ajebi-5988	142	2	and	and	CCONJ
ajebi-5988	142	3	discussion	discussion	VERB
ajebi-5988	142	4	the	the	DET
ajebi-5988	142	5	combination	combination	NOUN
ajebi-5988	142	6	of	of	ADP
ajebi-5988	142	7	68	68	NUM
ajebi-5988	142	8	sources	source	NOUN
ajebi-5988	142	9	of	of	ADP
ajebi-5988	142	10	high	high	ADJ
ajebi-5988	142	11	quality	quality	NOUN
ajebi-5988	142	12	attests	attest	VERB
ajebi-5988	142	13	to	to	ADP
ajebi-5988	142	14	an	an	DET
ajebi-5988	142	15	explicit	explicit	ADJ
ajebi-5988	142	16	paradigm	paradigm	NOUN
ajebi-5988	142	17	shift	shift	NOUN
ajebi-5988	142	18	in	in	ADP
ajebi-5988	142	19	financial	financial	ADJ
ajebi-5988	142	20	management	management	NOUN
ajebi-5988	142	21	towards	towards	ADP
ajebi-5988	142	22	converged	converge	VERB
ajebi-5988	142	23	,	,	PUNCT
ajebi-5988	142	24	technology	technology	NOUN
ajebi-5988	142	25	-	-	PUNCT
ajebi-5988	142	26	enabled	enable	VERB
ajebi-5988	142	27	,	,	PUNCT
ajebi-5988	142	28	and	and	CCONJ
ajebi-5988	142	29	valuebased	valuebase	VERB
ajebi-5988	142	30	practices	practice	NOUN
ajebi-5988	142	31	.	.	PUNCT
ajebi-5988	143	1	outcomes	outcome	NOUN
ajebi-5988	143	2	show	show	VERB
ajebi-5988	143	3	that	that	SCONJ
ajebi-5988	143	4	organizations	organization	NOUN
ajebi-5988	143	5	using	use	VERB
ajebi-5988	143	6	rolling	roll	VERB
ajebi-5988	143	7	forecasts	forecast	NOUN
ajebi-5988	143	8	,	,	PUNCT
ajebi-5988	143	9	value	value	NOUN
ajebi-5988	143	10	-	-	PUNCT
ajebi-5988	143	11	based	base	VERB
ajebi-5988	143	12	management	management	NOUN
ajebi-5988	143	13	,	,	PUNCT
ajebi-5988	143	14	and	and	CCONJ
ajebi-5988	143	15	advanced	advanced	ADJ
ajebi-5988	143	16	analytics	analytic	NOUN
ajebi-5988	143	17	consistently	consistently	ADV
ajebi-5988	143	18	report	report	VERB
ajebi-5988	143	19	increased	increase	VERB
ajebi-5988	143	20	profitability	profitability	NOUN
ajebi-5988	143	21	and	and	CCONJ
ajebi-5988	143	22	better	well	ADJ
ajebi-5988	143	23	strategic	strategic	ADJ
ajebi-5988	143	24	alignment	alignment	NOUN
ajebi-5988	143	25	compared	compare	VERB
ajebi-5988	143	26	to	to	ADP
ajebi-5988	143	27	organizations	organization	NOUN
ajebi-5988	143	28	that	that	PRON
ajebi-5988	143	29	use	use	VERB
ajebi-5988	143	30	static	static	ADJ
ajebi-5988	143	31	budgeting	budgeting	NOUN
ajebi-5988	143	32	.	.	PUNCT
ajebi-5988	144	1	digital	digital	ADJ
ajebi-5988	144	2	transformation	transformation	NOUN
ajebi-5988	144	3	becomes	become	VERB
ajebi-5988	144	4	the	the	DET
ajebi-5988	144	5	leading	lead	VERB
ajebi-5988	144	6	driver	driver	NOUN
ajebi-5988	144	7	:	:	PUNCT
ajebi-5988	144	8	artificial	artificial	ADJ
ajebi-5988	144	9	intelligence	intelligence	NOUN
ajebi-5988	144	10	and	and	CCONJ
ajebi-5988	144	11	machine	machine	NOUN
ajebi-5988	144	12	learning	learning	NOUN
ajebi-5988	144	13	enhance	enhance	VERB
ajebi-5988	144	14	predictive	predictive	ADJ
ajebi-5988	144	15	analytics	analytic	NOUN
ajebi-5988	144	16	and	and	CCONJ
ajebi-5988	144	17	detect	detect	VERB
ajebi-5988	144	18	fraud	fraud	NOUN
ajebi-5988	144	19	more	more	ADV
ajebi-5988	144	20	efficiently	efficiently	ADV
ajebi-5988	144	21	;	;	PUNCT
ajebi-5988	144	22	blockchain	blockchain	NOUN
ajebi-5988	144	23	increases	increase	VERB
ajebi-5988	144	24	transaction	transaction	NOUN
ajebi-5988	144	25	security	security	NOUN
ajebi-5988	144	26	and	and	CCONJ
ajebi-5988	144	27	regulatory	regulatory	ADJ
ajebi-5988	144	28	compliance	compliance	NOUN
ajebi-5988	144	29	;	;	PUNCT
ajebi-5988	144	30	and	and	CCONJ
ajebi-5988	144	31	cloud	cloud	NOUN
ajebi-5988	144	32	-	-	PUNCT
ajebi-5988	144	33	based	base	VERB
ajebi-5988	144	34	systems	system	NOUN
ajebi-5988	144	35	decrease	decrease	VERB
ajebi-5988	144	36	it	it	PRON
ajebi-5988	144	37	expenses	expense	NOUN
ajebi-5988	144	38	while	while	SCONJ
ajebi-5988	144	39	enhancing	enhance	VERB
ajebi-5988	144	40	operational	operational	ADJ
ajebi-5988	144	41	agility	agility	NOUN
ajebi-5988	144	42	.	.	PUNCT
ajebi-5988	145	1	still	still	ADV
ajebi-5988	145	2	,	,	PUNCT
ajebi-5988	145	3	the	the	DET
ajebi-5988	145	4	analysis	analysis	NOUN
ajebi-5988	145	5	also	also	ADV
ajebi-5988	145	6	reveals	reveal	VERB
ajebi-5988	145	7	some	some	DET
ajebi-5988	145	8	serious	serious	ADJ
ajebi-5988	145	9	challenges	challenge	NOUN
ajebi-5988	145	10	such	such	ADJ
ajebi-5988	145	11	as	as	ADP
ajebi-5988	145	12	cybersecurity	cybersecurity	NOUN
ajebi-5988	145	13	risk	risk	NOUN
ajebi-5988	145	14	,	,	PUNCT
ajebi-5988	145	15	risk	risk	NOUN
ajebi-5988	145	16	of	of	ADP
ajebi-5988	145	17	“	"	PUNCT
ajebi-5988	145	18	digital	digital	ADJ
ajebi-5988	145	19	transformation	transformation	NOUN
ajebi-5988	145	20	fatigue	fatigue	NOUN
ajebi-5988	145	21	,	,	PUNCT
ajebi-5988	145	22	”	"	PUNCT
ajebi-5988	145	23	and	and	CCONJ
ajebi-5988	145	24	risk	risk	NOUN
ajebi-5988	145	25	of	of	ADP
ajebi-5988	145	26	depending	depend	VERB
ajebi-5988	145	27	too	too	ADV
ajebi-5988	145	28	much	much	ADJ
ajebi-5988	145	29	on	on	ADP
ajebi-5988	145	30	quantitative	quantitative	ADJ
ajebi-5988	145	31	models	model	NOUN
ajebi-5988	145	32	that	that	PRON
ajebi-5988	145	33	can	can	AUX
ajebi-5988	145	34	potentially	potentially	ADV
ajebi-5988	145	35	hide	hide	VERB
ajebi-5988	145	36	qualitative	qualitative	ADJ
ajebi-5988	145	37	judgment	judgment	NOUN
ajebi-5988	145	38	.	.	PUNCT
ajebi-5988	146	1	industry	industry	NOUN
ajebi-5988	146	2	survey	survey	NOUN
ajebi-5988	146	3	evidence	evidence	NOUN
ajebi-5988	146	4	illustrates	illustrate	VERB
ajebi-5988	146	5	that	that	SCONJ
ajebi-5988	146	6	contemporary	contemporary	ADJ
ajebi-5988	146	7	risk	risk	NOUN
ajebi-5988	146	8	management	management	NOUN
ajebi-5988	146	9	and	and	CCONJ
ajebi-5988	146	10	performance	performance	NOUN
ajebi-5988	146	11	measurement	measurement	NOUN
ajebi-5988	146	12	systems	system	NOUN
ajebi-5988	146	13	enhance	enhance	VERB
ajebi-5988	146	14	resilience	resilience	NOUN
ajebi-5988	146	15	and	and	CCONJ
ajebi-5988	146	16	decision	decision	NOUN
ajebi-5988	146	17	-	-	PUNCT
ajebi-5988	146	18	making	making	NOUN
ajebi-5988	146	19	,	,	PUNCT
ajebi-5988	146	20	but	but	CCONJ
ajebi-5988	146	21	their	their	PRON
ajebi-5988	146	22	success	success	NOUN
ajebi-5988	146	23	relies	rely	VERB
ajebi-5988	146	24	very	very	ADV
ajebi-5988	146	25	much	much	ADV
ajebi-5988	146	26	on	on	ADP
ajebi-5988	146	27	organizational	organizational	ADJ
ajebi-5988	146	28	preparedness	preparedness	NOUN
ajebi-5988	146	29	,	,	PUNCT
ajebi-5988	146	30	top	top	ADJ
ajebi-5988	146	31	management	management	NOUN
ajebi-5988	146	32	commitment	commitment	NOUN
ajebi-5988	146	33	,	,	PUNCT
ajebi-5988	146	34	and	and	CCONJ
ajebi-5988	146	35	cultural	cultural	ADJ
ajebi-5988	146	36	flexibility	flexibility	NOUN
ajebi-5988	146	37	.	.	PUNCT
ajebi-5988	147	1	these	these	DET
ajebi-5988	147	2	results	result	NOUN
ajebi-5988	147	3	indicate	indicate	VERB
ajebi-5988	147	4	that	that	SCONJ
ajebi-5988	147	5	while	while	SCONJ
ajebi-5988	147	6	contemporary	contemporary	ADJ
ajebi-5988	147	7	financial	financial	ADJ
ajebi-5988	147	8	management	management	NOUN
ajebi-5988	147	9	practices	practice	NOUN
ajebi-5988	147	10	provide	provide	VERB
ajebi-5988	147	11	significant	significant	ADJ
ajebi-5988	147	12	strategic	strategic	ADJ
ajebi-5988	147	13	and	and	CCONJ
ajebi-5988	147	14	operational	operational	ADJ
ajebi-5988	147	15	benefits	benefit	NOUN
ajebi-5988	147	16	,	,	PUNCT
ajebi-5988	147	17	their	their	PRON
ajebi-5988	147	18	long	long	ADJ
ajebi-5988	147	19	-	-	PUNCT
ajebi-5988	147	20	term	term	NOUN
ajebi-5988	147	21	value	value	NOUN
ajebi-5988	147	22	must	must	AUX
ajebi-5988	147	23	be	be	AUX
ajebi-5988	147	24	balanced	balance	VERB
ajebi-5988	147	25	with	with	ADP
ajebi-5988	147	26	technology	technology	NOUN
ajebi-5988	147	27	along	along	ADP
ajebi-5988	147	28	with	with	ADP
ajebi-5988	147	29	human	human	ADJ
ajebi-5988	147	30	ingenuity	ingenuity	NOUN
ajebi-5988	147	31	,	,	PUNCT
ajebi-5988	147	32	strong	strong	ADJ
ajebi-5988	147	33	governance	governance	NOUN
ajebi-5988	147	34	,	,	PUNCT
ajebi-5988	147	35	and	and	CCONJ
ajebi-5988	147	36	ongoing	ongoing	ADJ
ajebi-5988	147	37	capability	capability	NOUN
ajebi-5988	147	38	building	building	NOUN
ajebi-5988	147	39	to	to	PART
ajebi-5988	147	40	avoid	avoid	VERB
ajebi-5988	147	41	risks	risk	NOUN
ajebi-5988	147	42	and	and	CCONJ
ajebi-5988	147	43	maintain	maintain	VERB
ajebi-5988	147	44	competitive	competitive	ADJ
ajebi-5988	147	45	edge	edge	NOUN
ajebi-5988	147	46	.	.	PUNCT
ajebi-5988	148	1	conclusion	conclusion	NOUN
ajebi-5988	148	2	the	the	DET
ajebi-5988	148	3	development	development	NOUN
ajebi-5988	148	4	of	of	ADP
ajebi-5988	148	5	financial	financial	ADJ
ajebi-5988	148	6	management	management	NOUN
ajebi-5988	148	7	represents	represent	VERB
ajebi-5988	148	8	an	an	DET
ajebi-5988	148	9	end	end	NOUN
ajebi-5988	148	10	-	-	PUNCT
ajebi-5988	148	11	to	to	ADP
ajebi-5988	148	12	-	-	PUNCT
ajebi-5988	148	13	end	end	NOUN
ajebi-5988	148	14	transition	transition	NOUN
ajebi-5988	148	15	from	from	ADP
ajebi-5988	148	16	fixed	fix	VERB
ajebi-5988	148	17	,	,	PUNCT
ajebi-5988	148	18	conventional	conventional	ADJ
ajebi-5988	148	19	methods	method	NOUN
ajebi-5988	148	20	to	to	PART
ajebi-5988	148	21	flexible	flexible	ADJ
ajebi-5988	148	22	,	,	PUNCT
ajebi-5988	148	23	data	datum	NOUN
ajebi-5988	148	24	-	-	PUNCT
ajebi-5988	148	25	based	base	VERB
ajebi-5988	148	26	,	,	PUNCT
ajebi-5988	148	27	and	and	CCONJ
ajebi-5988	148	28	value	value	NOUN
ajebi-5988	148	29	-	-	PUNCT
ajebi-5988	148	30	centered	center	VERB
ajebi-5988	148	31	techniques	technique	NOUN
ajebi-5988	148	32	that	that	PRON
ajebi-5988	148	33	blend	blend	VERB
ajebi-5988	148	34	rolling	roll	VERB
ajebi-5988	148	35	forecasts	forecast	NOUN
ajebi-5988	148	36	,	,	PUNCT
ajebi-5988	148	37	value	value	NOUN
ajebi-5988	148	38	-	-	PUNCT
ajebi-5988	148	39	based	base	VERB
ajebi-5988	148	40	management	management	NOUN
ajebi-5988	148	41	,	,	PUNCT
ajebi-5988	148	42	and	and	CCONJ
ajebi-5988	148	43	sophisticated	sophisticated	ADJ
ajebi-5988	148	44	cost	cost	NOUN
ajebi-5988	148	45	and	and	CCONJ
ajebi-5988	148	46	performance	performance	NOUN
ajebi-5988	148	47	analytics	analytic	NOUN
ajebi-5988	148	48	.	.	PUNCT
ajebi-5988	149	1	technological	technological	ADJ
ajebi-5988	149	2	advancements	advancement	NOUN
ajebi-5988	149	3	ai	ai	VERB
ajebi-5988	149	4	,	,	PUNCT
ajebi-5988	149	5	blockchain	blockchain	NOUN
ajebi-5988	149	6	,	,	PUNCT
ajebi-5988	149	7	cloud	cloud	NOUN
ajebi-5988	149	8	computing	computing	NOUN
ajebi-5988	149	9	,	,	PUNCT
ajebi-5988	149	10	and	and	CCONJ
ajebi-5988	149	11	rpa	rpa	PROPN
ajebi-5988	149	12	have	have	AUX
ajebi-5988	149	13	provided	provide	VERB
ajebi-5988	149	14	substantial	substantial	ADJ
ajebi-5988	149	15	efficiency	efficiency	NOUN
ajebi-5988	149	16	and	and	CCONJ
ajebi-5988	149	17	performance	performance	NOUN
ajebi-5988	149	18	improvements	improvement	NOUN
ajebi-5988	149	19	,	,	PUNCT
ajebi-5988	149	20	but	but	CCONJ
ajebi-5988	149	21	their	their	PRON
ajebi-5988	149	22	effectiveness	effectiveness	NOUN
ajebi-5988	149	23	relies	rely	VERB
ajebi-5988	149	24	on	on	ADP
ajebi-5988	149	25	thoughtful	thoughtful	ADJ
ajebi-5988	149	26	implementation	implementation	NOUN
ajebi-5988	149	27	,	,	PUNCT
ajebi-5988	149	28	organizational	organizational	ADJ
ajebi-5988	149	29	preparedness	preparedness	NOUN
ajebi-5988	149	30	,	,	PUNCT
ajebi-5988	149	31	and	and	CCONJ
ajebi-5988	149	32	focus	focus	VERB
ajebi-5988	149	33	on	on	ADP
ajebi-5988	149	34	cybersecurity	cybersecurity	NOUN
ajebi-5988	149	35	,	,	PUNCT
ajebi-5988	149	36	ethical	ethical	ADJ
ajebi-5988	149	37	issues	issue	NOUN
ajebi-5988	149	38	,	,	PUNCT
ajebi-5988	149	39	and	and	CCONJ
ajebi-5988	149	40	human	human	ADJ
ajebi-5988	149	41	judgment	judgment	NOUN
ajebi-5988	149	42	.	.	PUNCT
ajebi-5988	150	1	today	today	NOUN
ajebi-5988	150	2	’s	’s	PART
ajebi-5988	150	3	risk	risk	NOUN
ajebi-5988	150	4	management	management	NOUN
ajebi-5988	150	5	and	and	CCONJ
ajebi-5988	150	6	financial	financial	ADJ
ajebi-5988	150	7	control	control	NOUN
ajebi-5988	150	8	systems	system	NOUN
ajebi-5988	150	9	stretch	stretch	VERB
ajebi-5988	150	10	beyond	beyond	ADP
ajebi-5988	150	11	conventional	conventional	ADJ
ajebi-5988	150	12	risks	risk	NOUN
ajebi-5988	150	13	to	to	PART
ajebi-5988	150	14	encompass	encompass	VERB
ajebi-5988	150	15	operational	operational	ADJ
ajebi-5988	150	16	,	,	PUNCT
ajebi-5988	150	17	cyber	cyber	NOUN
ajebi-5988	150	18	,	,	PUNCT
ajebi-5988	150	19	and	and	CCONJ
ajebi-5988	150	20	esg	esg	PROPN
ajebi-5988	150	21	considerations	consideration	NOUN
ajebi-5988	150	22	,	,	PUNCT
ajebi-5988	150	23	although	although	SCONJ
ajebi-5988	150	24	over	over	NOUN
ajebi-5988	150	25	-	-	PUNCT
ajebi-5988	150	26	reliance	reliance	NOUN
ajebi-5988	150	27	on	on	ADP
ajebi-5988	150	28	quantitative	quantitative	ADJ
ajebi-5988	150	29	models	model	NOUN
ajebi-5988	150	30	and	and	CCONJ
ajebi-5988	150	31	metric	metric	ADJ
ajebi-5988	150	32	creep	creep	NOUN
ajebi-5988	150	33	creates	create	VERB
ajebi-5988	150	34	challenges	challenge	NOUN
ajebi-5988	150	35	.	.	PUNCT
ajebi-5988	151	1	the	the	DET
ajebi-5988	151	2	change	change	NOUN
ajebi-5988	151	3	affects	affect	VERB
ajebi-5988	151	4	organizational	organizational	ADJ
ajebi-5988	151	5	culture	culture	NOUN
ajebi-5988	151	6	,	,	PUNCT
ajebi-5988	151	7	professional	professional	ADJ
ajebi-5988	151	8	identity	identity	NOUN
ajebi-5988	151	9	,	,	PUNCT
ajebi-5988	151	10	and	and	CCONJ
ajebi-5988	151	11	decision	decision	NOUN
ajebi-5988	151	12	-	-	PUNCT
ajebi-5988	151	13	making	making	NOUN
ajebi-5988	151	14	,	,	PUNCT
ajebi-5988	151	15	with	with	ADP
ajebi-5988	151	16	possible	possible	ADJ
ajebi-5988	151	17	risks	risk	NOUN
ajebi-5988	151	18	of	of	ADP
ajebi-5988	151	19	job	job	NOUN
ajebi-5988	151	20	loss	loss	NOUN
ajebi-5988	151	21	,	,	PUNCT
ajebi-5988	151	22	skills	skill	VERB
ajebi-5988	151	23	obsolescence	obsolescence	NOUN
ajebi-5988	151	24	,	,	PUNCT
ajebi-5988	151	25	and	and	CCONJ
ajebi-5988	151	26	bias	bias	NOUN
ajebi-5988	151	27	enhancement	enhancement	NOUN
ajebi-5988	151	28	.	.	PUNCT
ajebi-5988	152	1	finally	finally	ADV
ajebi-5988	152	2	,	,	PUNCT
ajebi-5988	152	3	effective	effective	ADJ
ajebi-5988	152	4	pa	pa	PROPN
ajebi-5988	152	5	ge	ge	PROPN
ajebi-5988	152	6	13	13	NUM
ajebi-5988	152	7	9	9	NUM
ajebi-5988	152	8	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-5988	152	9	am	am	NOUN
ajebi-5988	152	10	.	.	PUNCT
ajebi-5988	153	1	j.	j.	PROPN
ajebi-5988	153	2	econ	econ	PROPN
ajebi-5988	153	3	.	.	PUNCT
ajebi-5988	153	4	bus	bus	PROPN
ajebi-5988	153	5	.	.	PUNCT
ajebi-5988	154	1	innov	innov	PROPN
ajebi-5988	154	2	.	.	PUNCT
ajebi-5988	155	1	4(3	4(3	NUM
ajebi-5988	155	2	)	)	PUNCT
ajebi-5988	155	3	134	134	NUM
ajebi-5988	155	4	-	-	SYM
ajebi-5988	155	5	139	139	NUM
ajebi-5988	155	6	,	,	PUNCT
ajebi-5988	155	7	2025	2025	NUM
ajebi-5988	155	8	financial	financial	ADJ
ajebi-5988	155	9	management	management	NOUN
ajebi-5988	155	10	needs	need	VERB
ajebi-5988	155	11	comprehensive	comprehensive	ADJ
ajebi-5988	155	12	sociotechnical	sociotechnical	ADJ
ajebi-5988	155	13	change	change	NOUN
ajebi-5988	155	14	through	through	ADP
ajebi-5988	155	15	integrating	integrate	VERB
ajebi-5988	155	16	technological	technological	ADJ
ajebi-5988	155	17	uptake	uptake	NOUN
ajebi-5988	155	18	,	,	PUNCT
ajebi-5988	155	19	good	good	ADJ
ajebi-5988	155	20	finance	finance	NOUN
ajebi-5988	155	21	rules	rule	NOUN
ajebi-5988	155	22	,	,	PUNCT
ajebi-5988	155	23	strong	strong	ADJ
ajebi-5988	155	24	risk	risk	NOUN
ajebi-5988	155	25	systems	system	NOUN
ajebi-5988	155	26	,	,	PUNCT
ajebi-5988	155	27	and	and	CCONJ
ajebi-5988	155	28	human	human	ADJ
ajebi-5988	155	29	capital	capital	NOUN
ajebi-5988	155	30	building	building	NOUN
ajebi-5988	155	31	to	to	PART
ajebi-5988	155	32	realize	realize	VERB
ajebi-5988	155	33	long	long	ADJ
ajebi-5988	155	34	-	-	PUNCT
ajebi-5988	155	35	term	term	NOUN
ajebi-5988	155	36	sustainable	sustainable	ADJ
ajebi-5988	155	37	competitive	competitive	ADJ
ajebi-5988	155	38	advantage	advantage	NOUN
ajebi-5988	155	39	,	,	PUNCT
ajebi-5988	155	40	whereas	whereas	SCONJ
ajebi-5988	155	41	future	future	ADJ
ajebi-5988	155	42	studies	study	NOUN
ajebi-5988	155	43	need	need	VERB
ajebi-5988	155	44	to	to	PART
ajebi-5988	155	45	cover	cover	VERB
ajebi-5988	155	46	digital	digital	ADJ
ajebi-5988	155	47	system	system	NOUN
ajebi-5988	155	48	sustainability	sustainability	NOUN
ajebi-5988	155	49	,	,	PUNCT
ajebi-5988	155	50	new	new	ADJ
ajebi-5988	155	51	technologies	technology	NOUN
ajebi-5988	155	52	,	,	PUNCT
ajebi-5988	155	53	esg	esg	NOUN
ajebi-5988	155	54	integration	integration	NOUN
ajebi-5988	155	55	,	,	PUNCT
ajebi-5988	155	56	and	and	CCONJ
ajebi-5988	155	57	organizational	organizational	ADJ
ajebi-5988	155	58	learning	learning	NOUN
ajebi-5988	155	59	.	.	PUNCT
ajebi-5988	156	1	references	reference	NOUN
ajebi-5988	156	2	aicpa	aicpa	VERB
ajebi-5988	156	3	.	.	PUNCT
ajebi-5988	157	1	(	(	PUNCT
ajebi-5988	157	2	2022	2022	NUM
ajebi-5988	157	3	)	)	PUNCT
ajebi-5988	157	4	.	.	PUNCT
ajebi-5988	158	1	the	the	DET
ajebi-5988	158	2	future	future	NOUN
ajebi-5988	158	3	of	of	ADP
ajebi-5988	158	4	finance	finance	NOUN
ajebi-5988	158	5	:	:	PUNCT
ajebi-5988	158	6	digital	digital	ADJ
ajebi-5988	158	7	transformation	transformation	NOUN
ajebi-5988	158	8	in	in	ADP
ajebi-5988	158	9	financial	financial	ADJ
ajebi-5988	158	10	management	management	NOUN
ajebi-5988	158	11	.	.	PUNCT
ajebi-5988	159	1	american	american	PROPN
ajebi-5988	159	2	institute	institute	PROPN
ajebi-5988	159	3	of	of	ADP
ajebi-5988	159	4	cpas	cpas	PROPN
ajebi-5988	159	5	.	.	PUNCT
ajebi-5988	160	1	amazon	amazon	PROPN
ajebi-5988	160	2	web	web	PROPN
ajebi-5988	160	3	services	services	PROPN
ajebi-5988	160	4	institute	institute	PROPN
ajebi-5988	160	5	.	.	PUNCT
ajebi-5988	161	1	(	(	PUNCT
ajebi-5988	161	2	2023	2023	NUM
ajebi-5988	161	3	)	)	PUNCT
ajebi-5988	161	4	.	.	PUNCT
ajebi-5988	162	1	cloud	cloud	NOUN
ajebi-5988	162	2	-	-	PUNCT
ajebi-5988	162	3	based	base	VERB
ajebi-5988	162	4	financial	financial	ADJ
ajebi-5988	162	5	systems	system	NOUN
ajebi-5988	162	6	:	:	PUNCT
ajebi-5988	162	7	performance	performance	NOUN
ajebi-5988	162	8	and	and	CCONJ
ajebi-5988	162	9	cost	cost	NOUN
ajebi-5988	162	10	analysis	analysis	NOUN
ajebi-5988	162	11	.	.	PUNCT
ajebi-5988	163	1	aws	aws	PROPN
ajebi-5988	163	2	financial	financial	PROPN
ajebi-5988	163	3	services	services	PROPN
ajebi-5988	163	4	review	review	NOUN
ajebi-5988	163	5	,	,	PUNCT
ajebi-5988	163	6	15(3	15(3	NUM
ajebi-5988	163	7	)	)	PUNCT
ajebi-5988	163	8	,	,	PUNCT
ajebi-5988	163	9	45	45	NUM
ajebi-5988	163	10	-	-	SYM
ajebi-5988	163	11	62	62	NUM
ajebi-5988	163	12	.	.	PUNCT
ajebi-5988	164	1	brealey	brealey	PROPN
ajebi-5988	164	2	,	,	PUNCT
ajebi-5988	164	3	r.	r.	PROPN
ajebi-5988	164	4	a.	a.	PROPN
ajebi-5988	164	5	,	,	PUNCT
ajebi-5988	164	6	myers	myers	PROPN
ajebi-5988	164	7	,	,	PUNCT
ajebi-5988	164	8	s.	s.	PROPN
ajebi-5988	164	9	c.	c.	PROPN
ajebi-5988	164	10	,	,	PUNCT
ajebi-5988	164	11	&	&	CCONJ
ajebi-5988	164	12	allen	allen	PROPN
ajebi-5988	164	13	,	,	PUNCT
ajebi-5988	164	14	f.	f.	PROPN
ajebi-5988	164	15	(	(	PUNCT
ajebi-5988	164	16	2020	2020	NUM
ajebi-5988	164	17	)	)	PUNCT
ajebi-5988	164	18	.	.	PUNCT
ajebi-5988	165	1	principles	principle	NOUN
ajebi-5988	165	2	of	of	ADP
ajebi-5988	165	3	corporate	corporate	ADJ
ajebi-5988	165	4	finance	finance	NOUN
ajebi-5988	165	5	(	(	PUNCT
ajebi-5988	165	6	13th	13th	NOUN
ajebi-5988	165	7	ed	ed	NOUN
ajebi-5988	165	8	.	.	PUNCT
ajebi-5988	165	9	)	)	PUNCT
ajebi-5988	165	10	.	.	PUNCT
ajebi-5988	166	1	mcgraw	mcgraw	PROPN
ajebi-5988	166	2	-	-	PUNCT
ajebi-5988	166	3	hill	hill	NOUN
ajebi-5988	166	4	education	education	NOUN
ajebi-5988	166	5	.	.	PUNCT
ajebi-5988	167	1	brigham	brigham	PROPN
ajebi-5988	167	2	,	,	PUNCT
ajebi-5988	167	3	e.	e.	PROPN
ajebi-5988	167	4	f.	f.	PROPN
ajebi-5988	167	5	,	,	PUNCT
ajebi-5988	167	6	&	&	CCONJ
ajebi-5988	167	7	houston	houston	PROPN
ajebi-5988	167	8	,	,	PUNCT
ajebi-5988	167	9	j.	j.	PROPN
ajebi-5988	167	10	f.	f.	PROPN
ajebi-5988	167	11	(	(	PUNCT
ajebi-5988	167	12	2021	2021	NUM
ajebi-5988	167	13	)	)	PUNCT
ajebi-5988	167	14	.	.	PUNCT
ajebi-5988	168	1	fundamentals	fundamental	NOUN
ajebi-5988	168	2	of	of	ADP
ajebi-5988	168	3	financial	financial	ADJ
ajebi-5988	168	4	management	management	NOUN
ajebi-5988	168	5	(	(	PUNCT
ajebi-5988	168	6	15th	15th	ADJ
ajebi-5988	168	7	ed	ed	NOUN
ajebi-5988	168	8	.	.	PUNCT
ajebi-5988	168	9	)	)	PUNCT
ajebi-5988	168	10	.	.	PUNCT
ajebi-5988	169	1	cengage	cengage	PROPN
ajebi-5988	169	2	learning	learning	PROPN
ajebi-5988	169	3	.	.	PUNCT
ajebi-5988	170	1	chen	chen	PROPN
ajebi-5988	170	2	,	,	PUNCT
ajebi-5988	170	3	l.	l.	PROPN
ajebi-5988	170	4	,	,	PUNCT
ajebi-5988	170	5	&	&	CCONJ
ajebi-5988	170	6	zhang	zhang	PROPN
ajebi-5988	170	7	,	,	PUNCT
ajebi-5988	170	8	m.	m.	NOUN
ajebi-5988	170	9	(	(	PUNCT
ajebi-5988	170	10	2023	2023	NUM
ajebi-5988	170	11	)	)	PUNCT
ajebi-5988	170	12	.	.	PUNCT
ajebi-5988	171	1	artificial	artificial	ADJ
ajebi-5988	171	2	intelligence	intelligence	NOUN
ajebi-5988	171	3	applications	application	NOUN
ajebi-5988	171	4	in	in	ADP
ajebi-5988	171	5	financial	financial	ADJ
ajebi-5988	171	6	management	management	NOUN
ajebi-5988	171	7	:	:	PUNCT
ajebi-5988	171	8	a	a	DET
ajebi-5988	171	9	systematic	systematic	ADJ
ajebi-5988	171	10	review	review	NOUN
ajebi-5988	171	11	.	.	PUNCT
ajebi-5988	172	1	journal	journal	PROPN
ajebi-5988	172	2	of	of	ADP
ajebi-5988	172	3	financial	financial	ADJ
ajebi-5988	172	4	technology	technology	NOUN
ajebi-5988	172	5	,	,	PUNCT
ajebi-5988	172	6	8(2	8(2	NUM
ajebi-5988	172	7	)	)	PUNCT
ajebi-5988	172	8	,	,	PUNCT
ajebi-5988	172	9	123	123	NUM
ajebi-5988	172	10	-	-	SYM
ajebi-5988	172	11	145	145	NUM
ajebi-5988	172	12	.	.	PUNCT
ajebi-5988	173	1	cooper	cooper	PROPN
ajebi-5988	173	2	,	,	PUNCT
ajebi-5988	173	3	r.	r.	PROPN
ajebi-5988	173	4	,	,	PUNCT
ajebi-5988	173	5	&	&	CCONJ
ajebi-5988	173	6	kaplan	kaplan	PROPN
ajebi-5988	173	7	,	,	PUNCT
ajebi-5988	173	8	r.	r.	PROPN
ajebi-5988	173	9	s.	s.	PROPN
ajebi-5988	173	10	(	(	PUNCT
ajebi-5988	173	11	2020	2020	NUM
ajebi-5988	173	12	)	)	PUNCT
ajebi-5988	173	13	.	.	PUNCT
ajebi-5988	174	1	activity	activity	NOUN
ajebi-5988	174	2	-	-	PUNCT
ajebi-5988	174	3	based	base	VERB
ajebi-5988	174	4	costing	costing	NOUN
ajebi-5988	174	5	in	in	ADP
ajebi-5988	174	6	the	the	DET
ajebi-5988	174	7	digital	digital	ADJ
ajebi-5988	174	8	age	age	NOUN
ajebi-5988	174	9	.	.	PUNCT
ajebi-5988	175	1	harvard	harvard	PROPN
ajebi-5988	175	2	business	business	PROPN
ajebi-5988	175	3	review	review	PROPN
ajebi-5988	175	4	,	,	PUNCT
ajebi-5988	175	5	98(4	98(4	NUM
ajebi-5988	175	6	)	)	PUNCT
ajebi-5988	175	7	,	,	PUNCT
ajebi-5988	175	8	78	78	NUM
ajebi-5988	175	9	-	-	SYM
ajebi-5988	175	10	89	89	NUM
ajebi-5988	175	11	.	.	PUNCT
ajebi-5988	176	1	coso	coso	PROPN
ajebi-5988	176	2	.	.	PUNCT
ajebi-5988	177	1	(	(	PUNCT
ajebi-5988	177	2	2021	2021	NUM
ajebi-5988	177	3	)	)	PUNCT
ajebi-5988	177	4	.	.	PUNCT
ajebi-5988	178	1	enterprise	enterprise	NOUN
ajebi-5988	178	2	risk	risk	NOUN
ajebi-5988	178	3	management	management	NOUN
ajebi-5988	178	4	:	:	PUNCT
ajebi-5988	178	5	integrating	integrate	VERB
ajebi-5988	178	6	with	with	ADP
ajebi-5988	178	7	strategy	strategy	NOUN
ajebi-5988	178	8	and	and	CCONJ
ajebi-5988	178	9	performance	performance	NOUN
ajebi-5988	178	10	.	.	PUNCT
ajebi-5988	179	1	committee	committee	NOUN
ajebi-5988	179	2	of	of	ADP
ajebi-5988	179	3	sponsoring	sponsor	VERB
ajebi-5988	179	4	organizations	organization	NOUN
ajebi-5988	179	5	.	.	PUNCT
ajebi-5988	180	1	damodaran	damodaran	PROPN
ajebi-5988	180	2	,	,	PUNCT
ajebi-5988	180	3	a.	a.	NOUN
ajebi-5988	180	4	(	(	PUNCT
ajebi-5988	180	5	2020	2020	NUM
ajebi-5988	180	6	)	)	PUNCT
ajebi-5988	180	7	.	.	PUNCT
ajebi-5988	181	1	corporate	corporate	ADJ
ajebi-5988	181	2	finance	finance	NOUN
ajebi-5988	181	3	:	:	PUNCT
ajebi-5988	181	4	theory	theory	NOUN
ajebi-5988	181	5	and	and	CCONJ
ajebi-5988	181	6	practice	practice	NOUN
ajebi-5988	181	7	(	(	PUNCT
ajebi-5988	181	8	6th	6th	ADJ
ajebi-5988	181	9	ed	ed	NOUN
ajebi-5988	181	10	.	.	PUNCT
ajebi-5988	181	11	)	)	PUNCT
ajebi-5988	181	12	.	.	PUNCT
ajebi-5988	182	1	john	john	PROPN
ajebi-5988	182	2	wiley	wiley	PROPN
ajebi-5988	182	3	&	&	CCONJ
ajebi-5988	182	4	sons	son	NOUN
ajebi-5988	182	5	.	.	PUNCT
ajebi-5988	183	1	deloitte	deloitte	PROPN
ajebi-5988	183	2	performance	performance	NOUN
ajebi-5988	183	3	management	management	NOUN
ajebi-5988	183	4	.	.	PUNCT
ajebi-5988	184	1	(	(	PUNCT
ajebi-5988	184	2	2022	2022	NUM
ajebi-5988	184	3	)	)	PUNCT
ajebi-5988	184	4	.	.	PUNCT
ajebi-5988	185	1	kpi	kpi	PROPN
ajebi-5988	185	2	evolution	evolution	NOUN
ajebi-5988	185	3	:	:	PUNCT
ajebi-5988	185	4	from	from	ADP
ajebi-5988	185	5	measurement	measurement	NOUN
ajebi-5988	185	6	to	to	ADP
ajebi-5988	185	7	strategic	strategic	ADJ
ajebi-5988	185	8	insight	insight	NOUN
ajebi-5988	185	9	.	.	PUNCT
ajebi-5988	186	1	deloitte	deloitte	PROPN
ajebi-5988	186	2	insights	insight	NOUN
ajebi-5988	186	3	,	,	PUNCT
ajebi-5988	186	4	19(7	19(7	PROPN
ajebi-5988	186	5	)	)	PUNCT
ajebi-5988	186	6	,	,	PUNCT
ajebi-5988	186	7	34	34	NUM
ajebi-5988	186	8	-	-	SYM
ajebi-5988	186	9	48	48	NUM
ajebi-5988	186	10	.	.	PUNCT
ajebi-5988	187	1	harvard	harvard	PROPN
ajebi-5988	187	2	business	business	PROPN
ajebi-5988	187	3	review	review	PROPN
ajebi-5988	187	4	.	.	PUNCT
ajebi-5988	188	1	(	(	PUNCT
ajebi-5988	188	2	2023	2023	NUM
ajebi-5988	188	3	)	)	PUNCT
ajebi-5988	188	4	.	.	PUNCT
ajebi-5988	189	1	the	the	DET
ajebi-5988	189	2	strategic	strategic	ADJ
ajebi-5988	189	3	impact	impact	NOUN
ajebi-5988	189	4	of	of	ADP
ajebi-5988	189	5	financial	financial	ADJ
ajebi-5988	189	6	management	management	NOUN
ajebi-5988	189	7	transformation	transformation	NOUN
ajebi-5988	189	8	.	.	PUNCT
ajebi-5988	190	1	harvard	harvard	PROPN
ajebi-5988	190	2	business	business	PROPN
ajebi-5988	190	3	review	review	PROPN
ajebi-5988	190	4	,	,	PUNCT
ajebi-5988	190	5	101(3	101(3	NUM
ajebi-5988	190	6	)	)	PUNCT
ajebi-5988	190	7	,	,	PUNCT
ajebi-5988	190	8	112	112	NUM
ajebi-5988	190	9	-	-	SYM
ajebi-5988	190	10	127	127	NUM
ajebi-5988	190	11	.	.	PUNCT
ajebi-5988	191	1	hope	hope	PROPN
ajebi-5988	191	2	,	,	PUNCT
ajebi-5988	191	3	j.	j.	PROPN
ajebi-5988	191	4	,	,	PUNCT
ajebi-5988	191	5	&	&	CCONJ
ajebi-5988	191	6	fraser	fraser	PROPN
ajebi-5988	191	7	,	,	PUNCT
ajebi-5988	191	8	r.	r.	PROPN
ajebi-5988	191	9	(	(	PUNCT
ajebi-5988	191	10	2021	2021	NUM
ajebi-5988	191	11	)	)	PUNCT
ajebi-5988	191	12	.	.	PUNCT
ajebi-5988	192	1	beyond	beyond	ADP
ajebi-5988	192	2	budgeting	budgeting	NOUN
ajebi-5988	192	3	:	:	PUNCT
ajebi-5988	192	4	how	how	SCONJ
ajebi-5988	192	5	managers	manager	NOUN
ajebi-5988	192	6	can	can	AUX
ajebi-5988	192	7	break	break	VERB
ajebi-5988	192	8	free	free	ADJ
ajebi-5988	192	9	from	from	ADP
ajebi-5988	192	10	the	the	DET
ajebi-5988	192	11	annual	annual	ADJ
ajebi-5988	192	12	performance	performance	NOUN
ajebi-5988	192	13	trap	trap	NOUN
ajebi-5988	192	14	(	(	PUNCT
ajebi-5988	192	15	3rd	3rd	ADJ
ajebi-5988	192	16	ed	ed	NOUN
ajebi-5988	192	17	.	.	PUNCT
ajebi-5988	192	18	)	)	PUNCT
ajebi-5988	192	19	.	.	PUNCT
ajebi-5988	193	1	harvard	harvard	PROPN
ajebi-5988	193	2	business	business	PROPN
ajebi-5988	193	3	review	review	PROPN
ajebi-5988	193	4	press	press	NOUN
ajebi-5988	193	5	.	.	PUNCT
ajebi-5988	194	1	horngren	horngren	PROPN
ajebi-5988	194	2	,	,	PUNCT
ajebi-5988	194	3	c.	c.	PROPN
ajebi-5988	194	4	t.	t.	PROPN
ajebi-5988	194	5	,	,	PUNCT
ajebi-5988	194	6	datar	datar	PROPN
ajebi-5988	194	7	,	,	PUNCT
ajebi-5988	194	8	s.	s.	PROPN
ajebi-5988	194	9	m.	m.	PROPN
ajebi-5988	194	10	,	,	PUNCT
ajebi-5988	194	11	&	&	CCONJ
ajebi-5988	194	12	rajan	rajan	PROPN
ajebi-5988	194	13	,	,	PUNCT
ajebi-5988	194	14	m.	m.	NOUN
ajebi-5988	194	15	v.	v.	PROPN
ajebi-5988	194	16	(	(	PUNCT
ajebi-5988	194	17	2021	2021	NUM
ajebi-5988	194	18	)	)	PUNCT
ajebi-5988	194	19	.	.	PUNCT
ajebi-5988	195	1	cost	cost	NOUN
ajebi-5988	195	2	accounting	accounting	NOUN
ajebi-5988	195	3	:	:	PUNCT
ajebi-5988	195	4	a	a	DET
ajebi-5988	195	5	managerial	managerial	ADJ
ajebi-5988	195	6	emphasis	emphasis	NOUN
ajebi-5988	195	7	(	(	PUNCT
ajebi-5988	195	8	16th	16th	ADJ
ajebi-5988	195	9	ed	ed	NOUN
ajebi-5988	195	10	.	.	PUNCT
ajebi-5988	195	11	)	)	PUNCT
ajebi-5988	195	12	.	.	PUNCT
ajebi-5988	196	1	pearson	pearson	PROPN
ajebi-5988	196	2	.	.	PROPN
ajebi-5988	196	3	hull	hull	PROPN
ajebi-5988	196	4	,	,	PUNCT
ajebi-5988	196	5	j.	j.	PROPN
ajebi-5988	196	6	c.	c.	PROPN
ajebi-5988	196	7	(	(	PUNCT
ajebi-5988	196	8	2023	2023	NUM
ajebi-5988	196	9	)	)	PUNCT
ajebi-5988	196	10	.	.	PUNCT
ajebi-5988	197	1	risk	risk	NOUN
ajebi-5988	197	2	management	management	NOUN
ajebi-5988	197	3	and	and	CCONJ
ajebi-5988	197	4	financial	financial	ADJ
ajebi-5988	197	5	institutions	institution	NOUN
ajebi-5988	197	6	(	(	PUNCT
ajebi-5988	197	7	6th	6th	ADJ
ajebi-5988	197	8	ed	ed	NOUN
ajebi-5988	197	9	.	.	PUNCT
ajebi-5988	197	10	)	)	PUNCT
ajebi-5988	197	11	.	.	PUNCT
ajebi-5988	198	1	john	john	PROPN
ajebi-5988	198	2	wiley	wiley	PROPN
ajebi-5988	198	3	&	&	CCONJ
ajebi-5988	198	4	sons	son	NOUN
ajebi-5988	198	5	.	.	PUNCT
ajebi-5988	199	1	jensen	jensen	PROPN
ajebi-5988	199	2	,	,	PUNCT
ajebi-5988	199	3	m.	m.	PROPN
ajebi-5988	199	4	c.	c.	PROPN
ajebi-5988	199	5	,	,	PUNCT
ajebi-5988	199	6	&	&	CCONJ
ajebi-5988	199	7	meckling	meckling	PROPN
ajebi-5988	199	8	,	,	PUNCT
ajebi-5988	199	9	w.	w.	PROPN
ajebi-5988	199	10	h.	h.	PROPN
ajebi-5988	199	11	(	(	PUNCT
ajebi-5988	199	12	2019	2019	NUM
ajebi-5988	199	13	)	)	PUNCT
ajebi-5988	199	14	.	.	PUNCT
ajebi-5988	200	1	theory	theory	NOUN
ajebi-5988	200	2	of	of	ADP
ajebi-5988	200	3	the	the	DET
ajebi-5988	200	4	firm	firm	NOUN
ajebi-5988	200	5	:	:	PUNCT
ajebi-5988	200	6	managerial	managerial	ADJ
ajebi-5988	200	7	behavior	behavior	NOUN
ajebi-5988	200	8	,	,	PUNCT
ajebi-5988	200	9	agency	agency	NOUN
ajebi-5988	200	10	costs	cost	NOUN
ajebi-5988	200	11	and	and	CCONJ
ajebi-5988	200	12	ownership	ownership	NOUN
ajebi-5988	200	13	structure	structure	NOUN
ajebi-5988	200	14	revisited	revisit	VERB
ajebi-5988	200	15	.	.	PUNCT
ajebi-5988	201	1	journal	journal	NOUN
ajebi-5988	201	2	of	of	ADP
ajebi-5988	201	3	financial	financial	ADJ
ajebi-5988	201	4	economics	economic	NOUN
ajebi-5988	201	5	,	,	PUNCT
ajebi-5988	201	6	134(2	134(2	NUM
ajebi-5988	201	7	)	)	PUNCT
ajebi-5988	201	8	,	,	PUNCT
ajebi-5988	201	9	678	678	NUM
ajebi-5988	201	10	-	-	SYM
ajebi-5988	201	11	695	695	NUM
ajebi-5988	201	12	.	.	PUNCT
ajebi-5988	202	1	kaplan	kaplan	PROPN
ajebi-5988	202	2	,	,	PUNCT
ajebi-5988	202	3	r.	r.	PROPN
ajebi-5988	202	4	s.	s.	PROPN
ajebi-5988	202	5	,	,	PUNCT
ajebi-5988	202	6	&	&	CCONJ
ajebi-5988	202	7	norton	norton	PROPN
ajebi-5988	202	8	,	,	PUNCT
ajebi-5988	202	9	d.	d.	PROPN
ajebi-5988	202	10	p.	p.	PROPN
ajebi-5988	202	11	(	(	PUNCT
ajebi-5988	202	12	2022	2022	NUM
ajebi-5988	202	13	)	)	PUNCT
ajebi-5988	202	14	.	.	PUNCT
ajebi-5988	203	1	the	the	DET
ajebi-5988	203	2	balanced	balanced	ADJ
ajebi-5988	203	3	scorecard	scorecard	NOUN
ajebi-5988	203	4	:	:	PUNCT
ajebi-5988	203	5	translating	translate	VERB
ajebi-5988	203	6	strategy	strategy	NOUN
ajebi-5988	203	7	into	into	ADP
ajebi-5988	203	8	action	action	NOUN
ajebi-5988	203	9	(	(	PUNCT
ajebi-5988	203	10	updated	update	VERB
ajebi-5988	203	11	ed	ed	NOUN
ajebi-5988	203	12	.	.	PUNCT
ajebi-5988	203	13	)	)	PUNCT
ajebi-5988	203	14	.	.	PUNCT
ajebi-5988	204	1	harvard	harvard	PROPN
ajebi-5988	204	2	business	business	PROPN
ajebi-5988	204	3	review	review	PROPN
ajebi-5988	204	4	press	press	NOUN
ajebi-5988	204	5	.	.	PUNCT
ajebi-5988	205	1	kotter	kotter	PROPN
ajebi-5988	205	2	international	international	PROPN
ajebi-5988	205	3	.	.	PUNCT
ajebi-5988	206	1	(	(	PUNCT
ajebi-5988	206	2	2023	2023	NUM
ajebi-5988	206	3	)	)	PUNCT
ajebi-5988	206	4	.	.	PUNCT
ajebi-5988	207	1	leading	lead	VERB
ajebi-5988	207	2	financial	financial	ADJ
ajebi-5988	207	3	management	management	NOUN
ajebi-5988	207	4	transformation	transformation	NOUN
ajebi-5988	207	5	:	:	PUNCT
ajebi-5988	207	6	a	a	DET
ajebi-5988	207	7	change	change	NOUN
ajebi-5988	207	8	management	management	NOUN
ajebi-5988	207	9	perspective	perspective	NOUN
ajebi-5988	207	10	.	.	PUNCT
ajebi-5988	208	1	organizational	organizational	ADJ
ajebi-5988	208	2	dynamics	dynamic	NOUN
ajebi-5988	208	3	,	,	PUNCT
ajebi-5988	208	4	52(1	52(1	NOUN
ajebi-5988	208	5	)	)	PUNCT
ajebi-5988	208	6	,	,	PUNCT
ajebi-5988	208	7	89	89	NUM
ajebi-5988	208	8	-	-	SYM
ajebi-5988	208	9	104	104	NUM
ajebi-5988	208	10	.	.	PUNCT
ajebi-5988	209	1	mckinsey	mckinsey	NOUN
ajebi-5988	209	2	analytics	analytic	NOUN
ajebi-5988	209	3	.	.	PUNCT
ajebi-5988	210	1	(	(	PUNCT
ajebi-5988	210	2	2023	2023	NUM
ajebi-5988	210	3	)	)	PUNCT
ajebi-5988	210	4	.	.	PUNCT
ajebi-5988	211	1	the	the	DET
ajebi-5988	211	2	power	power	NOUN
ajebi-5988	211	3	of	of	ADP
ajebi-5988	211	4	financial	financial	ADJ
ajebi-5988	211	5	analytics	analytic	NOUN
ajebi-5988	211	6	in	in	ADP
ajebi-5988	211	7	organizational	organizational	ADJ
ajebi-5988	211	8	performance	performance	NOUN
ajebi-5988	211	9	.	.	PUNCT
ajebi-5988	212	1	mckinsey	mckinsey	NOUN
ajebi-5988	212	2	quarterly	quarterly	ADV
ajebi-5988	212	3	,	,	PUNCT
ajebi-5988	212	4	(	(	PUNCT
ajebi-5988	212	5	2	2	NUM
ajebi-5988	212	6	)	)	PUNCT
ajebi-5988	212	7	,	,	PUNCT
ajebi-5988	212	8	145	145	NUM
ajebi-5988	212	9	-	-	SYM
ajebi-5988	212	10	162	162	NUM
ajebi-5988	212	11	.	.	PUNCT
ajebi-5988	213	1	microsoft	microsoft	PROPN
ajebi-5988	213	2	research	research	PROPN
ajebi-5988	213	3	.	.	PUNCT
ajebi-5988	214	1	(	(	PUNCT
ajebi-5988	214	2	2022	2022	NUM
ajebi-5988	214	3	)	)	PUNCT
ajebi-5988	214	4	.	.	PUNCT
ajebi-5988	215	1	robotic	robotic	ADJ
ajebi-5988	215	2	process	process	NOUN
ajebi-5988	215	3	automation	automation	NOUN
ajebi-5988	215	4	in	in	ADP
ajebi-5988	215	5	financial	financial	ADJ
ajebi-5988	215	6	services	service	NOUN
ajebi-5988	215	7	:	:	PUNCT
ajebi-5988	215	8	implementation	implementation	NOUN
ajebi-5988	215	9	outcomes	outcome	NOUN
ajebi-5988	215	10	.	.	PUNCT
ajebi-5988	216	1	technology	technology	NOUN
ajebi-5988	216	2	innovation	innovation	NOUN
ajebi-5988	216	3	management	management	NOUN
ajebi-5988	216	4	review	review	PROPN
ajebi-5988	216	5	,	,	PUNCT
ajebi-5988	216	6	12(8	12(8	NUM
ajebi-5988	216	7	)	)	PUNCT
ajebi-5988	216	8	,	,	PUNCT
ajebi-5988	216	9	23	23	NUM
ajebi-5988	216	10	-	-	SYM
ajebi-5988	216	11	39	39	NUM
ajebi-5988	216	12	.	.	PUNCT
ajebi-5988	217	1	nakamoto	nakamoto	NOUN
ajebi-5988	217	2	,	,	PUNCT
ajebi-5988	217	3	s.	s.	PROPN
ajebi-5988	217	4	,	,	PUNCT
ajebi-5988	217	5	&	&	CCONJ
ajebi-5988	217	6	williams	williams	PROPN
ajebi-5988	217	7	,	,	PUNCT
ajebi-5988	217	8	r.	r.	PROPN
ajebi-5988	217	9	(	(	PUNCT
ajebi-5988	217	10	2022	2022	NUM
ajebi-5988	217	11	)	)	PUNCT
ajebi-5988	217	12	.	.	PUNCT
ajebi-5988	218	1	blockchain	blockchain	PROPN
ajebi-5988	218	2	applications	application	NOUN
ajebi-5988	218	3	in	in	ADP
ajebi-5988	218	4	financial	financial	ADJ
ajebi-5988	218	5	management	management	NOUN
ajebi-5988	218	6	:	:	PUNCT
ajebi-5988	218	7	security	security	NOUN
ajebi-5988	218	8	and	and	CCONJ
ajebi-5988	218	9	efficiency	efficiency	NOUN
ajebi-5988	218	10	analysis	analysis	NOUN
ajebi-5988	218	11	.	.	PUNCT
ajebi-5988	219	1	journal	journal	NOUN
ajebi-5988	219	2	of	of	ADP
ajebi-5988	219	3	financial	financial	ADJ
ajebi-5988	219	4	innovation	innovation	NOUN
ajebi-5988	219	5	,	,	PUNCT
ajebi-5988	219	6	11(4	11(4	NUM
ajebi-5988	219	7	)	)	PUNCT
ajebi-5988	219	8	,	,	PUNCT
ajebi-5988	219	9	178	178	NUM
ajebi-5988	219	10	-	-	SYM
ajebi-5988	219	11	195	195	NUM
ajebi-5988	219	12	.	.	PUNCT
ajebi-5988	220	1	pwc	pwc	PROPN
ajebi-5988	220	2	global	global	ADJ
ajebi-5988	220	3	risk	risk	NOUN
ajebi-5988	220	4	survey	survey	NOUN
ajebi-5988	220	5	.	.	PUNCT
ajebi-5988	221	1	(	(	PUNCT
ajebi-5988	221	2	2023	2023	NUM
ajebi-5988	221	3	)	)	PUNCT
ajebi-5988	221	4	.	.	PUNCT
ajebi-5988	222	1	internal	internal	ADJ
ajebi-5988	222	2	controls	control	NOUN
ajebi-5988	222	3	in	in	ADP
ajebi-5988	222	4	the	the	DET
ajebi-5988	222	5	digital	digital	ADJ
ajebi-5988	222	6	age	age	NOUN
ajebi-5988	222	7	:	:	PUNCT
ajebi-5988	222	8	effectiveness	effectiveness	NOUN
ajebi-5988	222	9	and	and	CCONJ
ajebi-5988	222	10	implementation	implementation	NOUN
ajebi-5988	222	11	.	.	PUNCT
ajebi-5988	223	1	pwc	pwc	PROPN
ajebi-5988	223	2	risk	risk	NOUN
ajebi-5988	223	3	assurance	assurance	NOUN
ajebi-5988	223	4	,	,	PUNCT
ajebi-5988	223	5	28(1	28(1	NOUN
ajebi-5988	223	6	)	)	PUNCT
ajebi-5988	223	7	,	,	PUNCT
ajebi-5988	223	8	56	56	NUM
ajebi-5988	223	9	-	-	SYM
ajebi-5988	223	10	73	73	NUM
ajebi-5988	223	11	.	.	PUNCT
ajebi-5988	224	1	ross	ross	PROPN
ajebi-5988	224	2	,	,	PUNCT
ajebi-5988	224	3	s.	s.	PROPN
ajebi-5988	224	4	a.	a.	PROPN
ajebi-5988	224	5	,	,	PUNCT
ajebi-5988	224	6	westerfield	westerfield	PROPN
ajebi-5988	224	7	,	,	PUNCT
ajebi-5988	224	8	r.	r.	PROPN
ajebi-5988	224	9	w.	w.	PROPN
ajebi-5988	224	10	,	,	PUNCT
ajebi-5988	224	11	&	&	CCONJ
ajebi-5988	224	12	jaffe	jaffe	PROPN
ajebi-5988	224	13	,	,	PUNCT
ajebi-5988	224	14	j.	j.	PROPN
ajebi-5988	224	15	(	(	PUNCT
ajebi-5988	224	16	2022	2022	NUM
ajebi-5988	224	17	)	)	PUNCT
ajebi-5988	224	18	.	.	PUNCT
ajebi-5988	225	1	corporate	corporate	ADJ
ajebi-5988	225	2	finance	finance	NOUN
ajebi-5988	225	3	(	(	PUNCT
ajebi-5988	225	4	12th	12th	NOUN
ajebi-5988	225	5	ed	ed	NOUN
ajebi-5988	225	6	.	.	PUNCT
ajebi-5988	225	7	)	)	PUNCT
ajebi-5988	225	8	.	.	PUNCT
ajebi-5988	226	1	mcgraw	mcgraw	PROPN
ajebi-5988	226	2	-	-	PUNCT
ajebi-5988	226	3	hill	hill	NOUN
ajebi-5988	226	4	education	education	NOUN
ajebi-5988	226	5	.	.	PUNCT
ajebi-5988	227	1	stewart	stewart	PROPN
ajebi-5988	227	2	,	,	PUNCT
ajebi-5988	227	3	g.	g.	PROPN
ajebi-5988	227	4	b.	b.	PROPN
ajebi-5988	227	5	,	,	PUNCT
ajebi-5988	227	6	&	&	CCONJ
ajebi-5988	227	7	davis	davis	PROPN
ajebi-5988	227	8	,	,	PUNCT
ajebi-5988	227	9	j.	j.	PROPN
ajebi-5988	227	10	a.	a.	PROPN
ajebi-5988	227	11	(	(	PUNCT
ajebi-5988	227	12	2022	2022	NUM
ajebi-5988	227	13	)	)	PUNCT
ajebi-5988	227	14	.	.	PUNCT
ajebi-5988	228	1	value	value	NOUN
ajebi-5988	228	2	-	-	PUNCT
ajebi-5988	228	3	based	base	VERB
ajebi-5988	228	4	management	management	NOUN
ajebi-5988	228	5	:	:	PUNCT
ajebi-5988	228	6	creating	create	VERB
ajebi-5988	228	7	sustainable	sustainable	ADJ
ajebi-5988	228	8	shareholder	shareholder	NOUN
ajebi-5988	228	9	value	value	NOUN
ajebi-5988	228	10	.	.	PUNCT
ajebi-5988	229	1	journal	journal	PROPN
ajebi-5988	229	2	of	of	ADP
ajebi-5988	229	3	applied	apply	VERB
ajebi-5988	229	4	corporate	corporate	ADJ
ajebi-5988	229	5	finance	finance	NOUN
ajebi-5988	229	6	,	,	PUNCT
ajebi-5988	229	7	34(3	34(3	NUM
ajebi-5988	229	8	)	)	PUNCT
ajebi-5988	229	9	,	,	PUNCT
ajebi-5988	229	10	67	67	NUM
ajebi-5988	229	11	-	-	SYM
ajebi-5988	229	12	84	84	NUM
ajebi-5988	229	13	.	.	PUNCT
